Anthony Teong-Chan Gaw as Transferee of Radcliffe Investment LTD. - Page 163

                                                 - 61 -                                                    
            F.2d 621, 625-626 (D.C. Cir. 1967), petitioner contends that                                   
            since Mme. Koo, an alleged resident of Hong Kong, could not have                               
            been subpoenaed to appear at the trial of these cases, an adverse                              
            inference should not be drawn from her failure to testify.  We                                 
            disagree with petitioner's reading of the Wynn case.40                                         
                  The burden of proof is on petitioner with respect to respon-                             
            dent's determinations against Radcliffe and BOT, and we cannot                                 
            assume that missing evidence would be favorable to him.  See                                   
            Kamborian v. Commissioner, 56 T.C. 847, 869 (1971), affd. 469                                  


            40  We also disagree with petitioner's reading of the other                                    
            authorities to which he cites, viz., Burgess v. United States,                                 
            440 F.2d 226, 235 (D.C. Cir. 1970) (Robinson, J., concurring);                                 
            Savard v. Marine Contracting Inc., 471 F.2d 536, 542 (2d Cir.                                  
            1972); In re Stader, 90 Bankr. 29, 32 n.8 (Bankr. D. Conn. 1988);                              
            and 2 Wigmore on Evidence, sec. 286, at 200 (Chadbourn rev.                                    
            1979).  Judge Robinson began his concurring opinion in the                                     
            Burgess case with a discussion of the adverse inference rule and                               
            his assumption that the missing witness in that case was amenable                              
            to subpoena.  However, that Judge Robinson made that assumption                                
            does not mean to us that it is his view or, more importantly, the                              
            view of the U.S. Court of Appeals for the District of Columbia                                 
            Circuit that a witness must in all events be amenable to subpoena                              
            before being considered within a party's power to produce for                                  
            purposes of the adverse inference rule.  Burgess v. United                                     
            States, supra at 235.  Both the Savard and Stader cases indicate                               
            that evidence must be within a party's control before a negative                               
            inference will be drawn from that party's failure to produce that                              
            evidence.  However, as will be discussed below, for purposes of                                
            the adverse inference rule, evidence may be within a party's                                   
            control even if it is not subject to production by subpoena.  See                              
            United States v. Martin, 696 F.2d 49, 52 (6th Cir. 1983).                                      
            Similarly, the statement in 2 Wigmore on Evidence, sec. 286, at                                
            200, relied on by petitioner (viz., the "lack of power [to                                     
            produce] may be due to the person's absence from the jurisdic-                                 
            tion") does not indicate to us that such an absence necessarily                                
            means that for purposes of the adverse inference rule a party is                               
            considered to be powerless to produce the witness.                                             




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