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have not used it as such. Rule 146 permits us to consider
materials relating to foreign law whether or not they are
admissible in evidence. Consequently, we will deny petitioner's
motion to strike the exhibit attached to respondent's brief that
contained references to Turkish law. In any event, we conclude
nothing from respondent's information about Turkish law or our
own research that helps us to decide this case.
Even if AA&H is an entity distinct from Mr. Aydin, such as a
partnership or corporation, petitioner must show that the
disputed amount sought to be deducted could not have been paid to
Mr. Aydin, rather than to AA&H. We have seen, supra pp. 3-4,
that the second of the two commission agreements between
petitioner and AA&H provided for payment to AA&H or Mr. Aydin.
If the disputed amount could have been paid to Mr. Aydin, a cash
basis taxpayer related to petitioner under section 267(b), then
petitioner cannot take the deduction in the year at issue. At
trial, Mr. Aydin admitted that the amount in controversy related
to both contracts with the Turkish Government and thus also to
the second commission agreement between petitioner and AA&H, and
that petitioner had to show that as of 1989 he no longer had the
right to receive the payments in question, but petitioner has not
done so. As a result, petitioner's accrual of the deduction for
the unpaid commission must be disallowed under section 267(a)(2).
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