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to be bound by the value of the Sentinel EPE recyclers that we
found in Provizer v. Commissioner, supra.
At trial, petitioner did not offer expert testimony
regarding the value of either the Sentinel EPE or EPS recyclers.
In contrast, respondent offered expert testimony from Steven
Grossman (Grossman) and Richard S. Lindstrom (Lindstrom).
Although respondent's experts submitted reports concerning the
value of both the Sentinel EPE and EPS recyclers, the expert's
testimony at trial focused on the value of the Sentinel EPS
recyclers.
1. Grossman
Grossman is a professor in the Plastics Engineering
Department at the University of Massachusetts at Lowell. He has
a doctorate degree in Polymer Science and Engineering from the
University of Massachusetts and a bachelor of science degree in
chemistry from the University of Connecticut. He also has
approximately 15 years of experience in the plastics industry,
including over 4 years' experience as a research and development
scientist at the Upjohn Co. in its Polymer Research Group.
Grossman is also a partner in the law firm of Hayes,
Soloway, Hennessey, Grossman & Hage, P.C., which firm practices
in the area of intellectual property, including patents,
trademarks, copyrights, and trade secret protection.
Grossman's reports concerning the value of the Sentinel EPE
and EPS recyclers were very similar, and we discuss them
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