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T.C. 353, 363-367 (1993); Adams v. Commissioner, 85 T.C. 359,
369-372 (1985); Kraasch v. Commissioner, 70 T.C. 623, 627-629
(1978); John Arnold Executrak Sys., Inc. v. Commissioner, T.C.
Memo. 1990-6. Petitioner bears the burden of proof. See Kenner
v. Commissioner, supra at 691; Kraasch v. Commissioner, supra at
626.
A. Jaffe’s Authority To File a Tax Court Petition
Under the common law of agency, authority may be granted by
an express statement or may be derived from implication of the
principal’s words or deeds. See John Arnold Executrak Sys., Inc.
v. Commissioner, supra (citing Restatement, Agency 2d, sec. 26
(1957)). Therefore, it is the principal who is the source of the
agent’s power, and the agent’s authority is traced back to the
word or act of the principal. See Yugoslav-Am. Cultural Ctr. v.
Parkway Bank and & Co., 289 Ill. App. 3d 728 (1997). Moreover,
the scope of an agent’s authority is evaluated in an objective
manner, taking into consideration what a reasonable person in the
agent’s position would conclude that the principal intended,
regardless of whether that is what the principal actually
intended. See John Arnold Executrak Sys., Inc. v. Commissioner,
supra (citing Restatement, supra).
In order to bind the principal, the agent must either have
actual or apparent authority, or the principal must ratify the
agent’s acts. Authority is examined taking into account all the
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