he simply did not want Madzima to file a fraudulent return. Ballantyne v. C.I.R., 99 T.C.
Memo. 2010-125 (T.C.)
(p. 311) The court pointed out that Coleman was the only person who negotiated with insurance
companies and selected the insurance policies. He believed he had the authority and his
supervisor said he had such authority. Fincher v. St. Paul Fire & Marine Ins. Co., 595 F.3d 820
(8th Cir.)
Answers to Questions
(Page 315)
1. The making of contracts with third persons on behalf of the principal distinguishes an agency from
other employment relationships.
2. The courts will not permit certain acts of a personal nature to be delegated to others so not all acts
may be delegated to an agent.
customarily has.
6. A general agent normally has authority to transact acts: (1) clearly within the scope of the express
authority, (2) customarily within such an agent’s authority, and (3) outside of express authority but
that appear to third parties to be within the scope of the agent’s authority.
7. The contract appointing an agent must be in writing if the agency is created to transfer title to real
estate, is to last for more than one year, or is created to execute a formal contract.
8. Ratification of an unauthorized act done in someone else’s name puts the assumed agent in the
Answers to Case Problems
(Page 315)
1. No. The court said that to find an agency relationship, Eads would have to have had a reasonable
belief, based on WSC’s conduct or representations, that Borman was WSC’s employee or subject to
WSC’s control in providing medical services. The fact of Freeman’s referral did not establish any
control by WSC or Freeman of Borman’s practice. Eads v Borman, 351 Ore. 729 (Or.)