Opinion ID: 2675191
Heading Depth: 4
Heading Rank: 4

Heading: TTP holds itself out to be the same entity as TG.

Text: TTP consistently held itself out as being synonymous with TG in its dealings with two American companies. In particular, it referred to itself as “Taihe.” Guardian Building Supplies (“Guardian”), a South Carolina company, entered into dealings with an entity it knew only as “Taihe.” When Guardian’s representative, John Gunn, visited China, Taihe’s representatives did not discuss TG or TTP. Gunn met with Taihe representative Apollo Yang, who told Gunn that he worked for Taihe and gave Gunn a business card that represented he worked for Taihe Dongxin. Taihe, however, was the “only name [Gunn] knew.” Guardian purchased drywall from Taihe, and Gunn “understood it was buying Taihe drywall.” 13 Case: 12-31213 Document: 00512636188 Page: 14 Date Filed: 05/20/2014 No. 12-31213 While Gunn’s purchase order went to Taihe, Taian Taigo Trading Corporation (“TTT”) served as the broker. At the time of the transaction, however, Gunn “had no idea of [TTT’s] existence.” When homeowners began to complain about the drywall, Guardian alerted Taihe and went to China to meet with them. When Gunn traveled to China in October 2006, he met with TTT, and “[t]his was the first time [he] realized there’s someone else involved.” Gunn testified that TTT “was a front set up by Taihe to distance . . . Guardian[] from Taihe.” Gunn traveled to China again in 2008 to work out a settlement with Taihe. In these discussions, however, Gunn was dealing with Taihe. Specifically, Gunn thought he was meeting with the General Manager of Taihe. Nevertheless, Guardian eventually settled with TTP. Oriental Trading Company (“OTC”), a Florida company, had a similar experience. TTP’s representatives never differentiated between TG and TTP, but instead consistently represented themselves to be “Taihe.” TTP and OTC entered into an agreement in which TTP agreed to sell OTC “DUN” brand drywall, and make OTC the sole sales agent of “DUN” drywall in the United States. Importantly, TG exclusively produced DUN drywall, and TG never formally authorized TTP to produce DUN brand drywall. But authorization was obvious: TTP sold OTC 60,000 pieces of DUN drywall. Moreover, OTC made a $100,000 deposit to TTP, but it was TG that worked to return that deposit to TTP at the end of their business relationship.