Comtek Expositions, Inc. - Page 19

                                       - 19 -                                         
          deposition.  For reasons not disclosed by the parties, respondent           
          did not proceed with the foreign deposition.                                
               On February 8, 2001, petitioner filed its motion for summary           
          judgment.  Petitioner’s position in the motion for summary                  
          judgement was that respondent could not ignore ECI’s separate               
          legal existence and include in petitioner’s gross income amounts            
          paid to ECI by petitioner and exhibitors in foreign trade shows             
          in accordance with Articles 3.2 and 4.1 of the royalty agreement.           
               On November 20, 2001, the parties submitted the case to the            
          Court fully stipulated under Rule 122 in a document entitled                
          “First Stipulation of Facts” that included not only stipulations            
          of fact and attached exhibits, but also stipulations of settled             
          issues, the opposing contentions of the parties, and a set of               
          ground rules to be observed by the Court in deciding the case as            
          the parties have presented it.11                                            
               In three separate paragraphs, the stipulation of facts                 
          document sets forth the opposing contentions and the ground rules           
          as follows:                                                                 
                    12. * * * Petitioner alleges that Crocus and it                   
               orally agreed to a 50-50 split of the net profits from                 
               the trade shows held in Russia and in the other former                 
               Soviet Bloc countries. * * *                                           
                         *    *    *    *    *    *    *                              
                    20.  Before January 1, 1995, * * * The net                        
               profits, if any, [of foreign trade shows after                         

               11The parties have not submitted any additional or                     
          supplemental stipulation of facts.                                          




Page:  Previous  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  Next

Last modified: May 25, 2011