J.J. Zand - Page 248

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                                  I. Ingersoll-Rand                                   
               Diesel Power was the distributor in Iran for certain                   
          construction machinery and industrial equipment for Ingersoll-              
          Rand Company (Ingersoll-Rand).  Ingersoll-Rand operating                    
          companies included Ingersoll-Rand World Trade (IRWT), which                 
          handled equipment manufactured outside the United States and sold           
          outside the United States, and Ingersoll-Rand, SA (IRSA), which             
          handled sales of U.S. equipment outside the United States.                  
          Ingersoll-Rand had a relationship with Diesel Power whereby                 
          Ingersoll-Rand employees occupied Diesel Power offices until                
          1976.                                                                       
               The Court is unaware of a written contract between                     
          Ingersoll-Rand and either Diesel Power or CTC.  Ingersoll-Rand's            
          primary contact at Diesel Power was Mr. Khalatbari, who                     
          negotiated certain changes made in 1974 to a distribution                   
          agreement with Diesel Power.  Diesel Power performed the local              
          on-site functions of obtaining equipment quotes and orders for              
          Ingersoll-Rand.  Petitioner was involved in some of the more                
          high-level negotiations with the Iranian Government in connection           
          with projects that would affect Ingersoll-Rand.  CTC employees              
          billed and collected Ingersoll-Rand commissions and directed to             
          which accounts commissions should be paid.  Originally, CTC                 
          employees instructed Ingersoll-Rand that commission payments be             







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