- 2 - of Ps. W declined to accept the settlements. On Dec. 15, 2003, M called H to attempt to persuade H to accept the settlements on behalf of Ps, without telling H that M had already accepted both settlements on behalf of Ps. H declined to accept the settlements. Afterwards, through Dec. 17, 2003, M spoke separately to W and H on a number of occasions in an attempt to persuade either of them to accept the settlements. Neither P ever did so. On Jan. 14, 2004, unbeknownst to Ps, M caused to be filed with the Court a settlement stipulation that showed Ps’ 1993 and 1994 Federal income tax liability, as computed on the basis of the settlements. On Jan. 27, 2004, the Court entered a stipulated decision that reflected the amounts shown in the settlement stipulation. In February 2004, Ps moved the Court to vacate the stipulated decision and to set aside the related stipulations of settlement. Ps asserted in their motion that M was unauthorized to agree to the settlements on their behalf. Held: The Court shall grant Ps’ motion in that we find that M was not authorized by Ps to agree to either settlement on their behalf. Michael D. Stewart, Ronald A. Feuerstein, Candace M. Van den Bosch, and Gary H. Kuwada, for petitioners.1 Elliot H. Kajan, for third party in interest Dwight M. Montgomery. Karen Nicholson Sommers, for respondent. 1 Dwight M. Montgomery petitioned the Court on behalf of petitioners and continued to represent them until he withdrew on Apr. 9, 2004. Ronald A. Feuerstein entered the case on Feb. 25, 2004. Candace M. Van den Bosch and Michael D. Stewart entered the case on Apr. 28, 2004. A. Lavar Taylor and Robert S. Horowitz entered the case on June 9, 2004, and withdrew on July 15, 2004. Gary H. Kuwada entered the case on June 22, 2004.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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