- 30 -
equally. Bud Antle was responsible for arranging delivery of the
produce. Petitioner received a commission of 20 cents per box
for its border crossing and some distribution services relating
to the Canelos growers' produce sold by Bud Antle. The Bud Antle
Purchase Agreement specifically stated that the parties to the
contract operated as independent businesses and did not intend to
create, and were not creating, among other things a partnership
or a joint venture.
On November 1, 1989, Bud Antle leased a vegetable cold room,
loading docks, a desk, and a telephone located in Nogales,
Arizona, from Apollo.
Bud Antle also distributed produce in the United States for
growers not related to the Caneloses. For its services for the
unrelated growers, Bud Antle negotiated an overall pack charge
for harvesting labor and equipment, cartons, selling,
transportation, marketing, inventorying, warehousing, and
collecting sales proceeds but which did not include any charges
for customs, loading and unloading at the border, nor warehousing
at the border. Bud Antle did not break down a commission rate in
negotiating the overall pack charge, but for internal accounting
13(...continued)
from sales proceeds the growing costs, transportation costs,
petitioner's commission of 20 cents per box, and an allocation
for Bud Antle's marketing charges (calculated at $35,000 a year
plus 34 cents per box sold by Bud Antle).
Page: Previous 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 NextLast modified: May 25, 2011