CHARLES DIAZ v. STATE OF FLORIDA

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• independent contractor could not avoid its B&O tax obligation by purporting to disclaim an ownership interest in the amounts owed for services rendered
• a showing of agency requires “facts or circumstances that establish that one person is acting at the instance of and in some material degree under the direction and control of 24 the other.”
• private agreements cannot disrupt the proper characterizations of its transactions for tax purposes
• \[T]here must be facts or circumstances that 'establish that one person is acting at the instance of and in some material degree under the direction and control of the other.\' (quoting Matsumura v. Eilert, 74 Wn.2d 362, 368-69, 444 P.2d 806 (1968))

Source: CourtListener parenthetical corpus (CC0).