all of plaintiff’s claims. See infra. 7 . See Ishler v. Comm’r, 442 F.Supp.2d 1189 (N.D.Ala.2006) (dismissing Mr. Ishler's monetary claims against the IRS Commissioner, an IRS revenue agent, and Nissei, as well as Mr. Ishler’s claim for a declaratory judgment that he was entitled to a tax credit for amounts withheld by Nissei from sales commissions), aff'd, 237 Fed.Appx. 394 (11th Cir.2007); Ishler v. Comm’r, T.C.M. (RIA) 2002-79, 2002 WL 467216 (2002) (upholding tax deficiencies assessed against Mr. Ishler and his wholly-owned corporation, as well as fraud penalties assessed against Mr. Ishler, for underreporting of commissions income in 1987 and 1988), aff'd mem., 88 Fed.Appx. 385 (11th Cir.2003); see also Camaro Trading Co. v. Nissei Sangyo Am., Ltd., 628 So.2d 463, 466 (Ala.1993) (<HOLDING>). 8 . All references in this opinion to the
holding that an oral compromise and release agreement was unenforceable where there was no written stipulation between the parties holding highlow settlement agreement between estate and company was not a mary carter agreement and it was not erroneous to have allowed the company to participate in the trial or by failing to disclose the agreement to the jury holding similar agreement void on public policy grounds holding unenforceable parents execution of exculpatory agreement on behalf of child holding that a sales representative agreement between nissei and camaro trading company camaro and signed by mr ishler on camaros behalf was void and unenforceable