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Throughout the period during which the Vita-CMC agreement
was in force, Mr. Revel dealt with Mr. Braswell, and it did not
matter to Mr. Revel from which of the Braswell companies CMC
received checks for the royalties due CMC under that agreement.
On various dates not established by the record herein throughout
the period during which the Vita-CMC agreement was in force, CMC
received checks from different Braswell companies, including Vita
and petitioner, in amounts not established by that record for
royalties due to CMC under that agreement. As described below,
the checks that CMC received from petitioner during that period
were issued by petitioner as the disbursing agent for the
Braswell sales corporations whose products were promoted by
advertising material that CMC created pursuant to the Vita-CMC
agreement.
Since a date not established by the record in this case
until the date of the trial herein, the Braswell sales corpora-
tions used petitioner as a service provider.6 As such, peti-
tioner provided to those corporations personnel, payroll, and
certain other services, the nature of which is not established by
the record in this case. During that same period, the Braswell
sales corporations utilized a centralized cash control system
6It is not clear from the record whether other Braswell
companies used petitioner as a service provider.
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Last modified: May 25, 2011