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          deceased client is revoked.  Therefore, she contends, Mr. Young's           
          authority to represent her husband terminated upon Mr.                      
          Dornbrock's death.  Mrs. Dornbrock's aforementioned statement of            
          Michigan law is accurate.  Indeed,                                          
               The rule in Michigan is that the authority of an attorney is           
               revoked and the attorney-client relationship is terminated             
               when the client dies.  Doty v. Dexter (1886), 61 Mich. 348,            
               28 N.W. 123; Courser v. Jackson (1909), 159 Mich. 119, 123             
               N.W. 604.  See generally, 7 C.J.S. Attorney and Client �               
               113, p.945.                                                            
          Wright v. Estate of Treichel, 36 Mich. App. at 36, 193 N.W.2d at            
          395 (1971); see also Henritzy v. General Electric Co., 182 Mich.            
          App. 1, 451 N.W.2d 558 (1990).  For purposes of this discussion,            
          this Court assumes that Mr. Young's authority to represent Mr.              
          Dornbrock terminated with his death in July 1987.                           
               Nevertheless, Mrs. Dornbrock has failed to show that any of            
          Mr. Young's actions subsequent to Mr. Dornbrock's death amounted            
          to fraud on the Court.  Mr. Young is an attorney; however, he               
          does not possess the ability to read the minds of his clients.              
          Mr. Young was notified of Mr. Dornbrock's death; however, he was            
          not instructed to discontinue his representation of Mr.                     
          Dornbrock.  When Mr. Young was made aware of the death of Mr.               
          Dornbrock, he took the appropriate action of moving this Court to           
          substitute parties, as provided for in Nordstrom v. Commissioner,           
          50 T.C. 30 (1968), to protect the interest of Mr. Dornbrock in              
          this case.  Mr. Young's substitution of parties, prior to signing           
          the stipulated decision in this case, was in the best interest of           
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