J.J. Zand - Page 105

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          amount that appears on the CTC receipts journal from Parker-                
          Hannifin.  In the absence of any explanation for this by                    
          respondent, we conclude that respondent has conceded this amount.           
               With respect to the years 1975 through 1977, we note that by           
          this time petitioner had relinquished a portion of his Diesel               
          Power stock.  A contract existed directly between Diesel Power              
          and Harnischfeger, and the record shows that the Harnischfeger              
          commissions were earned by the efforts of Diesel Power and CTC.             
          While petitioner or a CTC employee personally signed the                    
          distributor agreements, supervised the receipt of commissions               
          thereunder, and directed the accounts to which they were payable,           
          Diesel Power employees performed the work required in Iran to               
          obtain orders for Harnischfeger equipment.  The division of                 
          commissions on the CTC receipts journal between CTC and Diesel              
          Power appears to adequately reflect the efforts of both companies           
          and, therefore, will be respected.  We hold for petitioner with             
          respect to the Harnischfeger amounts for these years.                       
                                     H.  Pioneer                                      
               Petitioner's only argument with respect to Pioneer in                  
          general is that there was a commission-splitting agreement                  
          between CTC and Diesel Power.  Respondent contends that the                 
          distributor agreement was between Pioneer and CTC and that                  
          petitioner remained in control of the earning of commissions                
          pursuant to that agreement.  We agree with respondent.  While the           
          record shows that Pioneer issued a "To whom it may concern"                 




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