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identifies CTC as the distributor. Petitioner signed this
agreement as Owner and General Manager of CTC.
Most of the direct correspondence between Diesel Power and
Galion during the years at issue concerned quotes or orders for
Galion equipment. Other direct correspondence involved minor
matters, such as claims and exhibitions. Diesel Power
corresponded with CTC concerning Galion equipment for orders,
warranty and service procedures, and receipt of checks from
Galion.
CTC corresponded directly with Galion on more important
matters, such as the cancellation of orders, new product lines,
and the payment of commissions. Commissions earned on Galion
equipment that had been shipped to Diesel Power were credited to
CTC. In 1976 petitioner negotiated an additional commission from
Galion with respect to a service fee. On one occasion in 1976,
Mrs. Conway sent a letter to Galion requesting that a check be
sent payable to the Diesel Power Bank of Teheran account and
directed that the check be charged against CTC's commission
account. The letter also contains the following statement:
This transfer should be accompanied by the following
explanation: "Re Galion Equipment." There should be no
mention of the source of this request i.e. Caspian Trading
Company. Diesel Power will handle all other details upon
the Bank of Teheran's receipt of your bank transfer.
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