finding that a taxpayer's nephew with durable general power of attorney engaged in the unauthorized practice of law by preparing and filing a valuation complaint with a board of revision
How later courts described this case
- finding that a taxpayer's nephew with durable general power of attorney engaged in the unauthorized practice of law by preparing and filing a valuation complaint with a board of revision
- non-lawyer holder of “Durable General Power of Attorney” for property owner engaged in unauthorized practice of law when he filed appeal with Ohio Board of Tax Appeals; appeal remanded to county Board of Revision with instructions to dismiss not only because non-lawyer violated Ohio unauthorized practice statute but also pursuant to court’s constitutional supervisory power over practice of law
- person not admitted to the bar cannot represent another in court on the basis of a power of attorney assigning pro se rights
Written by the judges who cited it.
The opinion
Pfeifer, J.,
dissenting. This case presents an example of an opinion of this court being taken to an illogical extreme. My vote in Sharon Village Ltd. v. Licking Cty. Bd. of Revision (1997), 78 Ohio St.3d 479 , 678 N.E.2d 932 , was based on the facts of that case — a third-party agent, unrelated to the entities seeking revisions, filed applications with the Licking County Board of Revision. I saw that decision as one affecting freelancers soliciting and filing applications for revision without having a real relationship with the taxpayer. I considered that practice to be potentially harmful to taxpayers.
With this case, we have finally reached the level of reductio ad absurdum regarding Sharon Village. Here, Frieda Fravel has given Dorn the legal power to step into her shoes. He is operating as Frieda Fravel, not merely on her behalf. By all accounts, this is a loving relative, trusted to take control of Fravel’s estate, doing what is clearly in the best interest of the estate. This does not come close to involving the perceived perils involved with Sharon Village. I accordingly dissent, and would urge this court to take this opportunity to clearly delineate what Sharon Village truly means.
Lundberg Stratton, J., concurs in the foregoing dissenting opinion.