Johann Keil and Catherine Keil - Page 23

                                       - 23 -                                         
          Keil for any settlement and that she was the spokesperson for               
          petitioners.                                                                
               We conclude on the basis of documentary evidence and the               
          testimony of petitioners and Tan, witnesses whom we find to be              
          more reliable than Montgomery, that at no time did either                   
          petitioner, by word or deed, authorize Montgomery to agree to               
          either of the settlements.  Because we find that Montgomery acted           
          without authority when he agreed to those settlements, and we do            
          not find that petitioners ratified that action after the fact, we           
          shall vacate the stipulated decision and set aside the related              
          stipulations of settlement.9                                                
               We have considered all arguments made in this case and have            
          rejected those arguments not discussed herein as without merit.             
          Accordingly,                                                                


                                                  An appropriate order will           
                                             be issued.                               






               9 We also note our disagreement with respondent’s argument             
          that petitioners cannot prevail as to their motion because they             
          have not proven that vacating the decision will result in a                 
          lesser liability to them.  Suffice it to say that our conclusion            
          that Montgomery was unauthorized to agree to the settlements on             
          behalf of petitioners is sufficient under the facts herein to               
          vacate the stipulated decision.  See United States v. Beebe,                
          180 U.S. 343, 352 (1901).                                                   




Page:  Previous  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  

Last modified: May 25, 2011