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See also Kuder v. United Natl. Bank, 497 A.2d 1105, 1108 (D.C.
App. 1985); In re Berry's Estate, 329 N.Y.S.2d 915, 916 (N.Y.
Sur. 1972); cf. In re Estate of Head, 94 N.M. 656, 615 P.2d 271,
274 (App. 1980) (trial court's finding that defendant was
mentally competent when he executed trust agreement, but
incompetent when he executed amendment reversed; no evidence to
support finding of incompetence).
In Florida, only a durable power of attorney is unaffected
by the subsequent incapacity of the principal, Fla. Stat. Ann.
sec. 709.08(1) (West Supp. 1996), and even a durable power is
revoked by a judgment of total or partial incapacity by a court,
as occurred here. See Fla. Stat. Ann. sec. 709.08(3)(b) (West
Supp. 1996).
Respondent concedes that petitioner was, in fact, left
mentally and physically incompetent by the stroke.
Respondent’s Form 2848 (Power of Attorney and Declaration of
Representative) had, thus, already been revoked by operation of
law when Bergman signed the Form 872 in 1992. The only issue is
whether, in light of the letters from Bergman, it was reasonable
for respondent to continue to rely on the power as authority for
Bergman’s representation.
It is undisputed that the Forms 872 are regular on their
faces. Where a Form 872 is regular on its face and respondent
reasonably relied on it, we have indicated that taxpayers may be
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