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petitioner's employees making the Van Dyke commission, in effect,
9.5 percent of sales.
We are persuaded that the 10-percent commission rate paid by
the otros growers is the most reliable comparable commission rate
for the marketing services petitioner rendered in the SCP deal.
Petitioner performed substantially the same marketing services
for the otros growers as it performed for the Canelos growers.
The otros growers were not related to any of the principals in
the SCP deal. Consequently, negotiations between petitioner and
the otros growers were at arm's length. The otros growers also
are Mexican growers. Consequently, their circumstances are more
similar to the Canelos growers' than to the U.S. growers'. In
addition, the commission petitioner received from the otros
growers served as its only form of compensation for the marketing
services petitioner rendered on their behalf.
We agree with respondent that the fact that petitioner paid
a portion of the commissions to the Canelos growers does not
require an adjustment of the 10-percent commission rate. The
contractual arrangement petitioner had with the otros growers did
not require that petitioner give them money advances. The otros
growers, thus, agreed to pay and did pay petitioner the 10-
percent commission rate regardless of whether petitioner advanced
them funds. Petitioner's actions in forwarding to the Canelos
growers the difference between the 10-percent-of-sales amount and
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