With no explanation, chose the best option from "A", "B", "C" or "D". 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

A: holding similar agreement void on public policy grounds
B: holding that an oral compromise and release agreement was unenforceable where there was no written stipulation between the parties
C: 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
D: 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
D.