David W. Chiu - Page 6

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            respondent's objections, except as to the handwritten marks on                               
            Joint Exhibit 3-C, and admit Joint Exhibit 3-C, excluding the                                
            handwritten marks thereon, and Joint Exhibit 4-D.2                                           
                  The second evidentiary matter is the admissibility of the                              
            following evidence offered by petitioner in his post-trial                                   
            request to reopen the record:                                                                
                        (1) A document denominated "Marine Midland Bank"                                 
                  and "Corporate Data" listing the address and certain                                   
                  financial information for Marine Midland Bank (marked                                  
                  as petitioner's Exhibit 8);                                                            
                        (2) A document denominated "Annual Statement of                                  
                  Account for 1990" and "Substitute Form 1098", listing                                  
                  the recipient's/lender's name as Bank of America and                                   
                  the payer's/borrower's name as David Woon Chiu or                                      
                  Shere-Ling Yau, and showing an account number (marked                                  
                  as petitioner's Exhibit 9); and,                                                       
                        (3) Copies of receipts bearing the logo of                                       
                  "Goodwill Industries", and dated within the 1990                                       
                  calendar year, with the names of David Chiu, or David                                  
                  Chiu and Shere Yau, listed and a description of various                                
                  items (marked as petitioner's Exhibit 10).                                             
                  Respondent objects to the admission of the foregoing on the                            
            grounds of relevance, authentication, hearsay, and completeness.                             
            We conclude that respondent is not prejudiced by the reopening of                            
            the record for the admission of the exhibits.3  We overrule                                  

                  2We note that admission of these exhibits does not, in any                             
            event, enable petitioner to prevail on the issue to which they                               
                  3Reopening the record for submission of additional proof is                            
            within the discretion of the Court.  Zenith Radio Corp. v.                                   
            Hazeltine Research, Inc., 401 U.S. 321, 331 (1971).                                          

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