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percent-of-sales for the years in issue, which equates to a per-
package rate of 94 cents.
Petitioner denies that the otros growers' commission rate is
the best evidence of an arm's-length charge for the services
petitioner performed in the SCP deal but maintains that the otros
growers' commission rate is only one of several commission rates
(i.e., rates charged by Bud Antle, Fresh Choice, Apache, and Van
Dyke) that must be adjusted before being considered reasonable
comparables. Petitioner contends that the 11.06-percent-of-sales
commission rate suggested by Dr. Frisch, and adopted by
respondent at trial, is based on flawed methodology and
insupportable assumptions.
Petitioner agrees that the services it performed for the
otros growers were similar to the services it performed for the
Canelos growers. Petitioner, however, asserts that it provided
additional services to the otros growers that Dr. Frisch did not
take into account, such as providing technical assistance and
advances in kind (boxes and seeds), as well as providing money
advances. Petitioner contends further that Dr. Frisch
inappropriately adjusted the otros growers' commission rate
upward to account for a service that Dr. Frisch thought
petitioner provided for the Canelos growers that it did not
provide for the otros growers; i.e., that petitioner made funds
available to the Canelos growers immediately upon the sale of the
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