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the MANA survey reported that commissions ranged from 12.3
percent to 7.32 percent in 1992 and 12.19 percent to 6.97 percent
in 1990.
Respondent asked for and did not receive information from
petitioner regarding its contractual relationship with ASAT,
Ltd., specific pricing policies, cost analysis, projections,
budgets, or their negotiations in deciding on the proper gross
profit spread.
Ms. Hamilton used the above factors to determine a basic
gross profit spread of 10 percent and then added 5 percent (15-
percent total) to compensate petitioner for the services that it
rendered to ASAT, Ltd., in addition to locating customers.
4. Petitioner's Argument
Petitioner argues that we may find respondent's
determination to be clearly erroneous by focusing on either her
results or her methodology. Petitioner argues that it should be
able to present evidence (expert testimony) "to show the correct
costs and expenses based on the information available [not to be
confused with information in respondent's possession] to the
Respondent."
Petitioner states that a commission rate [gross profit
spread] of 6 percent "was determined by market conditions and is
economically realistic and reasonable." To support its claim,
petitioner cites a statement by Mr. Borawski (an officer and
employee of petitioner) that the industry average for commissions
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