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purposes, Bud Antle allocated a commission of 55 cents per
package for its services. In addition to the pack charge, Bud
Antle received a share of the profits from the domestic sales.
Bud Antle did not perform any border-crossing activities for its
domestic growers and took title to the produce grown by the
domestic growers.
Bud Antle distributed the Canelos growers' lettuce, brussels
sprouts, and celery produce from 1986 through 1991.
Van Dyke
In March 1988, petitioner entered into a marketing agreement
(Van Dyke contract) with Van Dyke Farms (Van Dyke), an unrelated
California grower. Pursuant to the Van Dyke contract, petitioner
agreed to market mix-melons for Van Dyke from May 1 through
December 31, 1988, for a marketing commission of 8 percent of the
selling price F.O.B. shipping point (Van Dyke deal). In
addition, Van Dyke reimbursed petitioner for the services of
David Rojas, one of petitioner's employees. Consequently, Van
Dyke, in effect, paid a commission rate of 9.5 percent of sales,
which for the Van Dyke deal was the equivalent of a commission
rate of 56 cents per box. Petitioner performed no services for
Van Dyke other than marketing activities and loading and
unloading services, for which Van Dyke reimbursed petitioner.
Van Dyke handled the warehousing and transporting of the melons.
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