J.J. Zand - Page 175

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          in reaching and the implementation of the agreement" between                
          Occidental and NIOC.                                                        
               By another letter agreement dated September 28, 1970, and              
          signed by petitioner on behalf of WHIP, Lockheed agreed to pay              
          WHIP for services rendered an amount not to exceed $1,229,700               
          under the arrangement with the Government of Iran for the C-130             
          aircraft.  By letters of the same date, Lockheed entered into               
          three separate contracts with CTC, WHIP, and Diesel Power;                  
          petitioner signed all three contracts on behalf of each company.            
          The payments due under each of these contracts were based upon a            
          percentage of Iran's payments to Lockheed.  On January 11, 1971,            
          petitioner on behalf of CTC, WHIP, and Diesel Power signed                  
          amended contracts with Lockheed.  These amended contracts                   
          provided that Lockheed would pay an additional advance payment to           
          CTC of $200,000 "in lieu of current payments otherwise due and              
          payable to Caspian, Western and Diesel under [the] * * *                    
          Agreements."  On October 1, 1971, the agreement with CTC again              
          was amended; Lockheed thereby agreed to pay CTC an additional fee           
          for "special services and assistance".  In October 1971 Lockheed            
          also agreed to pay CTC 5 percent of the purchase price for the              
          sale of a C-130 Flight Simulator Mobile Training Unit to the                
          Iranian Government.  After the value of the underlying contract             
          was reduced, in December 1972, the earlier agreements were again            







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