The Cleveland Trencher Company - Page 2

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                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulations of fact and the exhibits thereto are                       
          incorporated herein.                                                        
               The Cleveland Trencher Co. (petitioner) is an Ohio                     
          corporation whose principal place of business was in Cleveland              
          when the petition was filed.  Petitioner is an accrual basis                
               Petitioner, established in 1904, is in the business of                 
          manufacturing and selling trenching machines (also called                   
          ditching machines or trenchers).  Trenchers are tractorlike                 
          machines used to dig ditches for pipelines, irrigation channels,            
          and other purposes.                                                         
               A corporation called A-A-H International Trading Co., Inc.,            
          was incorporated in Ohio in 1984 "To operate an export, import              
          business and any lawful act or activity for which corporations              
          may be formed under * * * Ohio" law.  Its corporate charter was             
          revoked in 1985.                                                            
               On October 13, 1986, petitioner entered into an agreement              
          (the first commission agreement) with "AA&H International"                  
          (AA&H); the agreement was executed on behalf of AA&H by Metin               
          Aydin (Mr. Aydin).  On March 2, 1987, petitioner entered into               
          another agreement (the second commission agreement) with AA&H and           
          Mr. Aydin.  The second commission agreement called for payments             

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Last modified: May 25, 2011