Legal Opinion
Warren L. Baker, Jr. and Dorris J. Baker v. Commissioner
United States Tax Court
Decided May 29, 2002No. 599-00Unknown
1Opinion of the Court
118 T.C. No. 28
UNITED STATES TAX COURT WARREN L. BAKER, JR. AND DORRIS J. BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 599-00. Filed May 29, 2002. P (husband) entered into “agents agreements” (agreement) with State Farm Insurance Cos. (State Farm) wherein P agreed to write insurance policies exclusively for State Farm. The agreement provided that all property including information about policy holders belonged to State Farm. P’s compensation was based on a percentage of net premiums. The agreement also contained detailed provisions for termination. P was…
2Cases cited20 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Hort v. CommissionerSupreme Court of the United States · 1941
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Levy v. CommissionerUnited States Tax Court · 1988
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