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          Pioneer and Diesel Power also corresponded directly with each               
          other concerning orders and customer requests.  Correspondence              
          between Pioneer and Diesel Power indicated that courtesy copies             
          consistently were sent to CTC.  In March 1975, Diesel Power                 
          directly sent a Pioneer price quotation to the Ministry of                  
          Commerce.  In August 1976, Mrs. Meier, of CTC, informed Pioneer             
          that Diesel Power had a new sales manager, Mr. A. Ryhani, and               
          invited Portec to meet with Mr. Ryhani concerning Pioneer                   
          products.                                                                   
               The general manager and vice president of Portec during the            
          years 1973 to 1980 was under the impression that petitioner, CTC,           
          and Diesel Power were one and the same.  Pioneer listed CTC as a            
          customer in the journal records Pioneer kept during 1975 and                
          1976.  In correspondence from Pioneer to Diesel Power, Pioneer              
          appeared to consider CTC and Diesel Power to be the same company.           
          CTC helped to confirm this impression by corresponding on behalf            
          of Diesel Power.  Consequently, on matters of importance, Pioneer           
          corresponded directly with CTC.  In an April 1975 letter Pioneer            
          informed CTC that all contracts in excess of $5 million had to be           
          approved by Pioneer.  In August 1975, Mrs. Meier asked Pioneer to           
          have Iranian customers not correspond directly with Pioneer but             
          through Diesel Power.  In addition, Pioneer and CTC corresponded            
          directly about orders and prices.                                           
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