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ESTATE OF RIDENOUR v. C.I.R.

No. 93-2237.

36 F.3d 332 (1994)

ESTATE OF Joseph E. RIDENOUR, Deceased, James R. Ridenour, Executor, Petitioner-Appellee, v. COMMISSIONER OF The INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided September 21, 1994.

Attorney(s) appearing for the Case

ARGUED: Teresa Thomas Milton, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellant. Benham Mitchell Black, Black, Noland & Read, Staunton, VA, for appellee. ON BRIEF: Michael L. Paup, Acting Asst. Atty. Gen., Gary R. Allen, Kenneth L. Greene, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellant.

Before ERVIN, Chief Judge, MICHAEL, Circuit Judge, and CHAPMAN, Senior Circuit Judge.

Affirmed by published opinion. Chief Judge ERVIN wrote the opinion in which Judge MICHAEL and Senior Judge CHAPMAN joined.

OPINION

ERVIN, Chief Judge:

Joseph Ridenour executed a durable power of attorney in 1971 appointing his only child, James Ridenour, as his attorney-in-fact. When that power of attorney could not be located, Joseph executed a second durable power of attorney on January 12, 1987, again appointing James as attorney-in-fact. Joseph...

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