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exhibit if the funds in the WHIP Barclays Bahamas bank account
were subject to the control of Dr. Fallah, Diesel Power, or the
WHIP entity itself. Accordingly, the WHIP funds should have been
reported as income by petitioner.
A significant amount of the Lockheed fees was paid to Diesel
Power on petitioner's instructions and were, therefore, not
included in the CTC receipts journal. Some of these payments
were commissions from the P-3 aircraft sale, and some were not.
To the extent that the payments were based upon the P-3 aircraft
sale, we discuss them in the following paragraph. To the extent
that the payments were not based on the P-3 aircraft, there is
little evidence in the record showing Diesel Power's involvement
in earning the commissions. Petitioner did virtually all of the
planning and implementing of the C-130 Lockheed sales. He signed
the consulting agreements and he modified them to adjust
commissions. There is very little evidence that Diesel Power had
anything to do with these transactions other than to be the named
recipient of some of the checks. Accordingly, we hold that the
entire amount of the Lockheed payments to Diesel Power that
involved anything except the P-3 aircraft sales should have been
reported by petitioner as income.
Both Sunvaco and Diesel Power received commissions from
Lockheed for the sale of P-3 aircraft. The only fee that appears
to be at issue with regard to Sunvaco is the termination fee paid
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