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ERHARD v. C.I.R.

No. 94-70749.

87 F.3d 273 (1996)

Ellen V. ERHARD, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 20, 1996.

Attorney(s) appearing for the Case

Michael I. Saltzman, Baker & McKenzie, New York City, and Lawrence B. Silver, San Francisco, California, for petitioner-appellant.

Gary R. Allen and Jonathan S. Cohen, Tax Division, United States Department of Justice, Washington, DC, for respondent-appellee.

Before: CYNTHIA HOLCOMB HALL and BRUNETTI, Circuit Judges, and WEINER, District Judge.

CYNTHIA HOLCOMB HALL, Circuit Judge:

Ellen Erhard appeals the Tax Court's dismissal of her petition as untimely filed. We affirm.

I.

Ellen and Werner Erhard filed joint tax returns for the 1984, 1985, 1986, 1987, and 1988 tax years. When they divorced, Ellen executed a power of attorney appointing Werner as her attorney-in-fact and authorizing him to act on her behalf regarding the 1984, 1985, and 1986 tax years. Werner, in turn, executed a second...

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