Johann Keil and Catherine Keil - Page 1

                                 T.C. Memo. 2005-76                                   

                               UNITED STATES TAX COURT                                

                   JOHANN KEIL AND CATHERINE KEIL, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15206-02.             Filed April 7, 2005.                  

                    In the summer of 2000, Ps, H and W, retained an                   
               attorney, M, to represent them as to their 1993 and                    
               1994 income taxes.  W was M’s contact person for Ps,                   
               and W specifically told M at the time of his retention                 
               that he could not accept any settlement that affected                  
               Ps without her consideration and approval of it.  On                   
               Dec. 9, 2003, M settled approximately 45 out of 50                     
               issues in the case; M did not first seek or receive the                
               approval of either P.  One day later, M signed and                     
               caused to be filed with the Court a stipulation of                     
               settled issues (first stipulation of settled issues)                   
               that described the terms of this settlement.  Neither P                
               was aware that M had settled these issues nor that he                  
               had filed the first stipulation of settled issues, and                 
               neither P authorized either of these acts.  On or                      
               before Dec. 14, 2003, M settled the remaining five                     
               issues, without seeking or receiving the approval of                   
               either P.  After the latest settlement, M contacted W                  
               to obtain her acceptance of both settlements without                   
               telling her that he had already accepted them on behalf                

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011