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petitioner, and, if approved, the forms were bound into a "food-
show book".
Each member store attending the show received a food-show
book. Each page related to one vendor, and had a tear-off strip
on the right-hand side, which indicated the amount being ordered
and the product promotional allowance arising therefrom.
Generally, the product promotional allowance was paid in cash at
the food show when the order was placed. Not all product
allowances, however, were paid in cash.
The cash used by the vendors to make these payments at the
food show came from three sources: (1) Promotional accounts;
(2) check transactions--a vendor would give petitioner a check,
and petitioner would cash the check and provide cash to the
vendor at the food show (check transaction); and (3) cash brought
to the food show by the vendor.
In connection with the 1989 food show, vendors collectively
instructed petitioner to transfer a total of $74,700 in cash to
them out of the promotional accounts. In connection with the
1990 food show, vendors collectively instructed petitioner to
transfer a total of $112,025 in cash to them out of the
promotional accounts.
When funds used by vendors at the food show came from a
promotional account or check transaction, the vendors would
provide petitioner with written instructions indicating the
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