In Uncategorized on 05/02/2022 at 14:15

Judge Ronald L. Buch has been a distinguished jurist on the Tax Court Bench these last nine (count ’em, nine) years, but not since I welcomed him on 1/16/13 could I find an appropriate cognomen.

But today I find one I think is suitable, so here’s Judge Ronald L. (“Ingenuity”) Buch, who is never baffled by any conundrum he encounters.

Irmgard A. Klein, Deceased, Docket No. 16373-21, filed 5/2/22, never signed the timely petition, which led to the successful settlement of her case. Her son, and agent under a durable power of attorney, did so. But is the signature valid, and has son and agent Werner the authority to act?

“That durable power of attorney expressly gave Mr. Klein the authority to file legal actions on Ms. Klein’s behalf. If Ms. Klein was incompetent at the time the petition was filed on her behalf, and on the appropriate motion, Mr. Klein could have been appointed as her next friend. See Rule 60(d). No such motion was filed. If she was competent at the time, Ms. Klein could simply ratify the petition. See Rule 60(a)(1). But Ms. Klein passed away the day after the petition was mailed on her behalf, so she cannot ratify it. And death of the principal terminates the durable power of attorney.” Order, at p. 1.

Alas and alack, is the hard-won settlement “to blush unseen, And waste its sweetness on the desert air”?

Not while Judge Ingenuity Buch is on the case.

“We are not without a solution. In addition to having held a durable power of attorney when Ms. Klein was alive, Mr. Klein is also the sole heir after her passing. Accordingly, the Court can appoint him as her representative.” Order, at p. 1.

Who needs wills, probate, affidavits of heirship, letters testamentary, letters of administration (with or without the will annexed)? Norm Dacey has nothing on Judge Ingenuity Buch when it comes to avoiding probate.

With a stroke, Judge Buch appoints Werner as rep, amends the caption accordingly, and enters decision.

My kind of judge.


Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: