Anthony Teong-Chan Gaw as Transferee of Radcliffe Investment LTD. - Page 164

                                                 - 62 -                                                    
            F.2d 219 (1st Cir. 1972); Pollack v. Commissioner, 47 T.C. 92,                                 
            108 (1966), affd. 392 F.2d 409 (5th Cir. 1968).  Indeed, the                                   
            usual inference is that such evidence would be unfavorable.  See                               
            Pollack v. Commissioner, supra; see also 2 Wigmore on Evidence,                                
            sec. 285(1), at 192 (Chadbourn rev. 1979).  Where a party fails                                
            to call a witness peculiarly within the power of that party to                                 
            produce and the testimony of that witness would elucidate the                                  
            matters at issue, it generally is permissible under the adverse                                
            inference rule to infer that the witness' testimony would have                                 
            been unfavorable.  See Graves v. United States, 150 U.S. 118,                                  
            120-121 (1893); United States v. Rollins, 862 F.2d 1282, 1297-                                 
            1298 (7th Cir. 1988); see also 2 McCormick on Evidence, sec. 264,                              
            at 185 (4th ed. 1992).                                                                         
                  In Wynn v. United States, supra, the U.S. Court of Appeals                               
            for the District of Columbia Circuit, to which an appeal in these                              
            cases would normally lie, considered on its own initiative the                                 
            question of whether an adverse inference could be drawn against a                              
            criminal defendant for failing to present certain witnesses he                                 
            claimed would support his alibi defense.  The Court of Appeals                                 
            stated that the record did not disclose whether any of those                                   
            uncalled witnesses was within the power, much less peculiarly                                  
            within the power, of that defendant to produce.  In a footnote,                                
            the court gave what it described as a "partial enumeration" of                                 
            the circumstances relevant to resolving that question that were                                






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