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the discount (referred to by petitioner as an “off-invoice”
discount) when it invoiced the member store upon fulfillment of
the order after the show. Petitioner would receive an identical
discount from the vendor. Second, instead, the vendor could
offer to pay the member an amount equal to the off-invoice
discount immediately upon its executing an order to be placed
with petitioner. In that case, no invoice either from petitioner
to the member store or from the vendor to petitioner would
reflect the payment.
We are concerned here only with show money made available to
member stores in the second way; i.e., by an immediate payment by
a vendor to a member store. Moreover, we are concerned with
those payments only if they were made in currency (i.e., not by
check), and then only if the currency was delivered by petitioner
to the vendor at the start of the food show. We are not,
therefore, concerned with payments out of currency brought to a
food show by a vendor. The currency delivered by petitioner to a
vendor at the start of a food show (which we shall refer to as
petitioner-delivered currency) had one or perhaps both of two
sources: (1) a charge against the vendor’s promotional allowance
account, at the direction of the vendor, for the specific purpose
of providing the vendor with currency at the food show, and, (2)
checks received from the vendor and cashed by petitioner for the
same purpose. We shall use the terms “promotional-allowance
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