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received a commission of 40 cents per box from the proceeds of
the produce sold for the services it performed in distributing
brussels sprouts, celery, and lettuce for Bud Antle.
In November 1988, Bud Antle formally became a party to the
SCP contract through a document entitled "Second Amendment to
Sales Subagency Agreement" (Bud Antle amendment), wherein from
November 1, 1988, to June 1, 1989, petitioner appointed Bud Antle
as its subagent relating to the marketing and sale of lettuce,
celery, and brussels sprouts grown by the Canelos growers in
Mexico. Under the Bud Antle amendment, the term "SCP" was
defined to include Bud Antle. SCP and Bud Antle shared in the
profits from the sale of the produce covered under the SCP
contract, as amended. In addition, petitioner's commission of 40
cents per box was eliminated with respect to the produce sold by
Bud Antle; instead, Bud Antle received a commission of 34 cents
per box as compensation for services in distributing the lettuce,
celery, and brussels sprouts. Petitioner, nonetheless, received
a commission of 20 cents per pack for border crossing and related
services relating to the Canelos growers' produce that Bud Antle
distributed for them. In operation, Bud Antle did not receive
its commission as a direct payment. Rather, Dole made an
internal allocation on its books and records to account for the
commission. SCP advanced financing to the Canelos growers for
the produce included under the Bud Antle amendment. Bud Antle
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