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WHEN my friend Kathleen moved back to New York a few weeks ago, after living on the West Coast for 18 months, I wanted to welcome her home in style. I remembered reading that Tate's Bake Shop, based in Southampton, N.Y., had opened its own gluten-free kitchen in April, and since Kathleen has a gluten sensitivity, I figured I would stage a dessert jamboree.

Although Tate's cookies are sold nationally, and Butterfield Market, on the Upper East Side, sells Tate's other baked goods, including brownies, pies and scones, I still wanted to touch home base. I had always heard wonderful things about Kathleen King, baker extraordinaire and Tate's owner, hard worker and straight shooter, and her story proved to be, as the Michelin guide would say, worth the trip.

We talked in Ms. King's office, above the bakery. Before the conversation turned to gluten-free, she was still relishing her win last month at the Fancy Food Show at the Jacob K. Javits Convention Center, where her regular whole wheat dark chocolate chip cookie was voted No. 1 of all cookies. She already makes the No. 1-rated regular chocolate chip cookie in the country, according to Consumer Reports. Rachael Ray magazine has rated it No. 1 as well.

Born and raised in Southampton, Ms. King, 54, started baking at 11, selling her cookies at her family's farmstand, North Sea Farms, to pay for her school clothes. "The recipe came from the back of the Nestl bag," she recalled, smiling. "But my mom said that even back then, I was a food snob. If she bought chocolate chips on sale, I'd have a fit, because they were the wrong ones. I wouldn't use them."

Ms. King started baking gluten-free products a few years ago. "There was a demand for it," she said. "People were driving for miles to pick up packages and packages of cookies. One woman tasted the gluten-free chocolate chip cookie and cried. She said she never thought she'd eat a good-tasting cookie again." Indeed, my friend Kathleen's experience with gluten-free baked goods was similar. "They leave this chalky residue on your tongue, and the consistency is off," she told me. "It's too crunchy, but if you dip it in milk, it dissolves. And it always tastes an hour from stale."

Ms. King lists her ingredients on the package (for regular flour, she substitutes rice flour with xanthum gum, cornstarch, tapioca starch or ground almonds) and insists there is no secret to baking gluten-free, though she avoids gluten-free bread. "As with all baking," she said, "it's about experimenting and knowing your ingredients. Their quality is crucial, as is not being afraid to make a mistake. It's about learning."

Before she built the 3,000-square-foot wheat-free kitchen, Ms. King designated gluten-free days for baking at the store. She always sends her products to a lab for approval. It's a long way from how she started, in 1980, when she opened Kathleen's Cookie, which became Kathleen's Bake Shop. "Those were the days of Mrs. Fields and David's Cookies, and people thought I was a hot-cookie store," she said.

Three years later, at 23, she bought the building she is still in now. "I always was wholesaling to the farmstands," she said. "But I wanted to employ people year round. So I would go into the city with my shopping bag full of cookies and just walk through doors, like Balducci's. Some people would love them and say, 'I want 100 packages next week.' Some would say, 'They look like my mother made them, what's so good about them?' That didn't bother me.

"To start a small business you need a work ethic, integrity and common sense. I had all that from the farm. You also have to stop thinking and start doing. When I moved over here, I had to make double to pay the mortgage, so my business plan was, 'Yeah, I can do that.' We started shipping products and were here 24 hours a day."

By the time she turned 40, in 1999, she was ready for a break. But a business deal with partners went bad, and she ended up in debt. She lost the building, along with the right to the cookies with her name on them. And then it got personal. The partners hired a security guard and got a restraining order to prevent her from entering the store. Her neighbors rallied and boycotted the bakery, picketing with signs saying, 'No Kathleen, No Cookies.'"

Six months passed. As part of a court settlement, she managed to get the building back, but not her name, so she started Tate's her father's nickname is Tate by refinancing the building.

"The greatest gift of my life was that I was never raised to be a victim," she said. "My natural instinct was to always get up. I would break down the things I was most grateful for: health, food, family, friends, my bicycle. I was stripped down so raw, it was amazing. But the village of Southampton, the spirit of my community, was overwhelming. I was surrounded by kindness people didn't even know they were giving."

Over time, Ms. King paid off her debts, re-established her wholesale business and built a house. In 2005 she married Zvi Friedman, an engineer. She bought a former school building in East Moriches, which, with his help, she turned into a 45,000-square-foot bakery. When I asked how Tate's was doing now, she answered: "We make two million cookies a week. I stopped saying how much money that is because people get weird. They see the gross and think it all goes into my pocket."

She has certainly earned her trust issues. "I trust, but with both eyes open," she said. "The biggest thing is to take the emotion out of your business. You can be passionate. Passion gets you up at night to go do. Emotion is what we do to ourselves to make our lives complicated. That's why, any time there's drama-rama going on, I step back and say, 'I bake cookies.'"

When my Kathleen came over, she was in heaven. "My greatest compliment for a gluten-free product is if it tastes like what it is emulating," she said, "but this chocolate chip cookie is an even better version." (After trying both, I have to say that they were remarkably similar and completely addictive.) She was a fan of the gluten-free brownie, though she found the flavor too intense to finish it. She also appreciated the chocolate chocolate-chip cookies ("Like Cocoa Pebbles"), the blondies ("Like bread pudding") and the Ginger Zingers, crispy cookies with bits of crystallized ginger.

But as wonderful as the sweets were, with gluten and without, what impressed me most was Ms. King's fortitude. "I'm a big believer in, 'That was yesterday, this is today,'" she said. "You can't keep swirling in it. Move on."

provide a summary of the article. explain on how Ms. King started a business then began again and again. You can include discussion of how business organization types allow for owners to be vulnerable to take overs or partnership issues.