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present business and financial records for the periods before
January 1, 1995, that state how petitioner reported fees
collected by Crocus from exhibitors located in the former Soviet
Union and the amount or percentage of fees collected by Crocus
from such exhibitors. Also, the record does not disclose
information regarding payments for leasing exhibition space in
the former Soviet Union during these periods. Petitioner has
provided no documentary or testimonial evidence that petitioner
and Crocus had orally agreed to an equal split of net profits
from pre-January 1, 1995, foreign trade shows.
Petitioner’s and respondent’s opposing contentions with
respect to revenue or profit sharing between petitioner and
Crocus or Agalarov for periods before January 1, 1995, are not
agreed facts; instead they pose a hypothetical issue that might
have a bearing on this case if we were prepared to make
inferences about whether and how petitioner and Crocus would have
agreed to alter their pre-January 1, 1995, business arrangements.
We do not resolve the disagreement between petitioner and
respondent about whether and how petitioner and Crocus agreed to
split net profits for pre-January 1, 1995, foreign trade shows.
The record fails to provide evidence to resolve the respective
contentions of petitioner and respondent, and resolution of this
issue is not a prerequisite to our resolution of the case.
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