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Harper could not provide the Court with an exact date on which
she terminated her affiliation with Primerica. She testified
that she told her regional director in person that she “was
quitting” sometime in November of 2002. Mrs. Harper claimed that
she had not put her intentions in writing to Primerica or any of
its employees at any time because “it was her regional director’s
responsibility to do that.” Second, Mrs. Harper confirmed at
trial the figures contained in the records provided by Primerica
showing that she received commissions on policy sales in December
2002. Since Mrs. Harper also testified that she had sold her
last policy in September 2002, we conclude that it was possible
that Primerica did not make the initial advances to its agents,
including Mrs. Harper, until several months after the date on
which the policy was actually sold.
Finally, because agents were required to repay advanced
amounts if policies were terminated before a 1-year period
elapsed, it is possible, assuming that the last contract sold by
Mrs. Harper was received by Primerica in December 2002, that
there would be activity on her commission account through the end
of 2003. All of these reasons lead us to the reasonable
conclusion that Mrs. Harper could have been credited commissions
in taxable year 2003 for policies sold in that year, as well as
policies sold in 2002.
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