J.J. Zand - Page 260

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               CTC also was responsible for Pioneer commissions.  In                  
          October 1975, Pioneer confirmed a telephone conversation with               
          Mrs. Meier concerning a commission and requested instructions               
          regarding payment.  CTC and Pioneer corresponded in December 1975           
          and the following month concerning commissions on certain orders.           
          In a letter dated February 18, 1976, Mrs. Conway, of CTC,                   
          requested payment of a commission in the amount of $232,615.80              
          payable to Diesel Power and further stated:  "There should be no            
          mention of the source of this request, i.e., Caspian Trading                
          Company."  The letter also requests issuance of a commission                
          check in the amount of $56,161.89 payable to CTC.  A memo to the            
          file dated June 1, 1976, summarizes commissions from Pioneer.               
               Regardless of the direct dealings between Diesel Power and             
          Pioneer, petitioner was in control of the distributor agreement             
          with Pioneer.  On December 19, 1974, Pioneer wrote to CTC as                
          follows:                                                                    
               we should bring the Distributor Agreements up to date; and             
               in reviewing this, we note that our agreement form is the              
               old form of Pioneer Engineering rather than Pioneer Division           
               of PORTEC.  This in itself would be OK; however, the                   
               existing agreement was executed between ourselves and                  
               Caspian Trading of Columbus.                                           
               In the file on your company there is a letter dated                    
               July 30, 1959, to Diesel Power Trading pointing out that our           
               distributor in Iran is actually Diesel Power Trading and               
               because of this, it would be more proper to have the                   
               agreements made out in that name rather than Caspian                   
               Trading.                                                               







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