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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 report
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