- 25 -
The thrust of the work concerning the earning of the commissions
was performed prior to the formation of CAI, and many of the
relevant contracts were executed before CAI's memorandum of
association was deposited in the Bermudan Office of the Registrar
of Companies. Indeed, the contract of April 21, 1980, under
which ABL agreed with CAI to purchase a set amount of oil, was
executed by the parties thereto after some of the oil had already
been delivered on April 15, 1980. Moreover, following the
organization of CAI, petitioner (and not CAI) controlled the
earning of the disputed commissions. Petitioner (and not CAI)
dictated the manner in which he was going to provide his services
to ABL, as well as the means by which he would achieve the end
contemplated by the parties to the agreement underlying the
payment of the commissions.
The absence of an employment relationship between BarSon and
CAI is also relevant. We are unpersuaded from the record at hand
that BarSon (through petitioner and Dr. Young) rendered
consulting services to ABL on behalf of CAI. We read the record
to show that BarSon (through petitioner and Dr. Young) rendered
consulting services only to Ashland, in accordance with the
consulting agreement between those two corporations. The
commissions paid to CAI served to compensate petitioner and Dr.
Young for their personal services in effectuating the sale of oil
Page: Previous 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 NextLast modified: May 25, 2011