GAC Produce Co., Inc., An Arizona Corporation - Page 45




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         deal.  Therefore, had petitioner been independent, it might not               
         have been willing to accept the commission rate specified in the              
         SCP contract.  According to Dr. Frisch, the commission paid to                
         petitioner was just one piece of the financial arrangement                    
         between Dole and the Canelos group.  He stated:  "While the                   
         arrangement as a whole was clearly arm's length, it is not                    
         possible to tell directly whether any one piece of it, taken in               
         isolation, was something to which arm's-length parties would                  
         agree."                                                                       
              Dr. Frisch disagreed with Dr. Cook's opinion that the Van                
         Dyke, Apache, or Bud Antle transactions were comparable to                    
         petitioner's transactions with the otros growers.  Dr. Frisch                 
         stated that petitioner did not perform the same functions for Van             
         Dyke as it performed for the Canelos growers or for the otros                 
         growers.  In particular, the Van Dyke transactions did not                    
         involve border-crossing activities, Van Dyke did its own                      
         warehousing, and it arranged for the buyers to pick up the                    
         produce from its facilities.                                                  
              As for the Apache transactions, Dr. Frisch stated that those             
         transactions are not comparable to the SCP deal because the                   
         market for "off-grade" tomatoes handled by Apache was                         
         significantly different from the market for the high-quality                  
         tomatoes distributed by petitioner.  In the "off-grade" market,               
         the customers consist of buyers who are interested in a value                 





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