- 25 - We must decide whether Mr. Mansour has established that he is an officer of WFO with authority to represent WFO before the Tax Court. We determine Mr. Mansour’s capacity to represent WFO under Ohio law. See Rule 60(c). As set forth below, we conclude that Mr. Mansour has not established that he was properly appointed as an officer of WFO with authority to represent WFO in this proceeding, and accordingly we decline to recognize him as WFO’s representative under Rules 24(b) and 63. Ohio Rev. Code sec. 2735.04 (Anderson 2000) provides: Under the control of the court which appointed him, as provided in section 2735.01 of the Revised Code, a receiver may bring and defend actions in his own name as receiver, take and keep possession of property, receive rents, collect, compound for, and compromise demands, make transfers, and generally do such acts respecting the property as the court authorizes. This provision has been construed as giving courts the ability to expand or limit a receiver’s power. State ex rel. Celebreeze v. Gibbs, 573 N.E.2d 62, 67-68 (Ohio 1991) (“We interpret this statute as enabling the trial court to exercise its sound judicial discretion to limit or expand a receiver’s powers as it deems appropriate.”). Thus, in Ohio, a receiver has only the authority granted to him by a court. We do not read the order appointing Mr. Deborde “temporary receiver/manager” of the business that was identified only as “Bristol’s” as giving Mr. Deborde the power to appoint officers for WFO and direct litigation in this Court. Mr. Deborde is onePage: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011