15 Exhibit AH is a form Wiseman prepared and sent to the Comptroller of the Currency entitled "Criminal Referral Report". Wiseman prepared Exhibit AH based on information she received from the teller who handled the deposits. The report states: Mr. Paula came into the Towne North Branch of NCNB National Bank and made deposits totaling $28,500, in new, crisp $100 bills. The deposits were made into three separate accounts. The teller became suspicious because of the large dollar amount and the new bills. At trial, petitioners objected to the introduction into evidence of Exhibits AG and AH because respondent did not exchange them with petitioners before offering them into evidence. Five months before this case was calendared for trial, the Court's standing pretrial order was served on the parties. It stated in part: Any documents or materials which a party expects to utilize in the event of trial (except for impeachment), but which are not stipulated, shall be identified in writing and exchanged by the parties at least 15 days before the first day of the trial session. Materials not provided in compliance with our pretrial orders may be excluded from evidence. Rules 104(c)(2), 132(b); Moretti v. Commissioner, 77 F.3d 637, 644 (2d Cir. 1996). Respondent contends that Exhibits AG and AH impeach the testimony of petitioner-husband and, thus, need not be exchanged 15 days ahead of the first day of the trial session. We disagree. Respondent offered the currency transaction reportPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
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