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directly through the Bud Antle amendment, but indirectly through
SCP because Bud Antle's farming operations were part of the SCP
deal and SCP provided financing for the Bud Antle deal.
Petitioner contends that the Bud Antle Purchase Agreement also is
a reliable comparable for similar reasons. Petitioner further
contends that Bud Antle is not related to petitioner and that
petitioner had nothing to do with Bud Antle's selling function,
which is comparable to petitioner's selling function.
Additionally, petitioner contends that the lack of a border-
crossing function does not prevent Bud Antle's other domestic
deals from being comparable to the SCP contract, because the
border-crossing costs are a direct charge borne by the grower.
We agree that Bud Antle's commission rate in the Bud Antle
amendment and the Bud Antle Purchase Agreement is not a reliable
comparable for petitioner's commission rate in the SCP deal. Bud
Antle was related to Dole. Therefore, the 34-cent-per-package
commission rate was not bargained for at arm's length.
Furthermore, Bud Antle received additional compensation through a
share of the profits and the $35,000 payment that petitioner did
not receive.
Petitioner also contends that the Fresh Choice commission
rate constitutes a comparable for petitioner's commission in the
SCP deal. Respondent contends that the Fresh Choice joint
venture is not comparable because it varied significantly from
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