Estate of Suzanne C. Pruitt - Page 14




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               the partially integrated agreement.  Restatement                       
               (Second) of Contracts � 213(1) (1979).  *  *  *                        
               [Abercrombie v. Hayden Corp., 883 P.2d at 850; fn. ref.                
               omitted.]                                                              
               “Under Oregon law, a power of attorney creates an agency               
          relationship.  *  *  *  Therefore, the authorities and duties of            
          an attorney in fact are governed by the principles of agency.”              
          Wilkinson v. Commissioner, T.C. Memo. 1993-336; see also Scott v.           
          Hall, 163 P.2d 517, 518 (Or. 1945) (“Attorneys in fact created by           
          formal letters of attorney are merely special kinds of agents               
          * * * and in construing such letters or powers and determining              
          their effect the principles of the law of agency apply.”); Ho v.            
          Presbyterian Church, 840 P.2d 1340-1343 (Or. Ct. App. 1992).                
          Petitioner argues that Oregon’s parol evidence rule does not                
          apply in cases like this where a litigant who is not a party to             
          the power of attorney is attempting to use the rule to exclude              
          evidence regarding the intent of the principal and the                      
          circumstances surrounding the execution of the power of attorney.           
               We need not decide whether a litigant who is not a party to            
          the power of attorney may invoke Oregon’s parol evidence rule,              
          codified in Or. Rev. Stat. sec. 41.740 (1999).  Although it is              
          well established under Oregon law that the authority conferred by           
          a power of attorney cannot be enlarged by parol evidence, see               
          United States Natl. Bank v. Herron, 144 P. 661, 663-664 (Or.                
          1914) (interpreting a limited power of attorney); Wade v.                   
          Northup, 140 P. 451, 457 (Or. 1914) (interpreting a general power           





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