Comtek Expositions, Inc. - Page 54

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               It may fairly be inferred from the stipulated record that              
          petitioner requested Crocus’s services because Crocus had the               
          expertise and support staff necessary to conduct trade shows in             
          the former Soviet Union.  The services provided by Crocus were              
          necessary to operate the foreign trade shows.  Crocus was also              
          responsible for relations with exhibitors located in the former             
          Soviet Union, including collecting fees from such exhibitors.  It           
          may fairly be inferred that one purpose of the foreign trade                
          shows was to increase mutual contacts and provide networking                
          opportunities for exhibitors located outside the former Soviet              
          Union to establish business relationships with companies in the             
          former Soviet Union.  Although fees collected from exhibitors               
          located in the former Soviet Union accounted for only 10 percent            
          of all trade show receipts, the attendance of such exhibitors at            
          foreign trade shows no doubt increased networking opportunities             
          for exhibitors located outside the former Soviet Union, thereby             
          making the trade shows more attractive to them.                             
               Because services provided by Crocus were essential to                  
          conduct and increase the profitability of the foreign trade                 
          shows, it may fairly be inferred that petitioner or ECI made                
          arrangements for Crocus to receive some payment for its services            
          in addition to the reimbursement of its direct expenses of                  
          operating the foreign trade shows.25                                        

               25It might be objected that Crocus’s right to compensation             
                                                             (continued...)           




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