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Petitioner argues that Exhibits AF and AE are not admissible
pursuant to Federal Rules of Evidence 408 (hereinafter rule 408)
and section 7121, and that Exhibits AD and AG are not admissible
pursuant to this Court's standing pretrial order. Over
petitioner's objection, these items were offered at trial subject
to the parties' arguing their admissibility on brief.
Exhibits AF and AE
Petitioner contends that Exhibits AF and AE should be
excluded from evidence pursuant to Federal Rules of Evidence
408.2 Petitioner argues that these exhibits are inadmissible
evidence of settlement negotiations. Petitioner contends that
these exhibits relate to issues raised in connection with a case
before this Court titled Estate of Davenport v. Commissioner,
docket No. 26022-83. That case involved the issues of (1)
ownership of shares of Hondo, and (2) the value attributable to
that stock. Respondent contends that respondent does not seek
to introduce the documents to prove liability for, validity or
invalidity of, or the amount of the claim which was the subject
2 Fed. R. Evid. 408 provides, inter alia:
Evidence of (1) furnishing or offering or
promising to furnish, or (2) accepting or offering or
promising to accept, a valuable consideration in
compromising or attempting to compromise a claim which
was disputed as to either validity or amount, is not
admissible to prove liability for or invalidity of the
claim or its amount. Evidence of conduct or statements
made in compromise negotiations is likewise not
admissible. * * *
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