GAC Produce Co., Inc., An Arizona Corporation - Page 21




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         Hermanos also did business as Empaque ABC, which referred to the              
         Canelos Baja produce and a Canelos farm's packing shed in the                 
         Baja.  Petitioner owned the ABC label and sold Canelos growers'               
         No. 1 grade produce under that label, as well as under the Dole               
         label.                                                                        
              Canelos Hermanos was the only Mexican grower, except for the             
         otros growers, which shipped produce through petitioner from July             
         1, 1988, through August 7, 1989.  Canelos Hermanos represented                
         the Canelos farming operations with respect to Dole, SCP, and                 
         petitioner until 1989, when Frutave was formed and Canelos                    
         Hermanos no longer was used.                                                  
              Mr. Canelos was chairman of the board of directors for                   
         Frutave from its incorporation on March 8, 1989, through 1992.                
         Between August 8, 1989, and September 23, 1990, Frutave was the               
         Canelos entity through which the Canelos growers operated under               
         the SCP contract.  Frutave was the only Mexican grower, except                
         for the otros growers, which shipped produce through petitioner               
         from August 8, 1989, through September 23, 1990.  On November 1,              
         1989, Frutave agreed to be bound by the obligations,                          
         undertakings, and duties of the Canelos growers in the SCP                    
         contract and guaranteed petitioner's promissory notes entered                 
         into with SCP.                                                                
              Mr. Canelos was the chairman of the board of directors of                
         Adhota from its incorporation on September 24, 1990, through                  





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