Sudhir P. Srivastava and Elizabeth S. Pascual - Page 21

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          circumstances to ascertain in lieu of what the settlement amount            
          of $8,500,000 was paid.  Id.                                                
               We do not find that the evidence supports petitioners'                 
          assertion that none of the amount paid in settlement was paid in            
          lieu of either punitive damages or interest.  To the contrary,              
          the partial settlement agreement shows that Harte-Hanks agreed to           
          pay, and petitioner agreed to accept, $2,400,000 in satisfaction            
          of the principal amount of the judgment between $7 million and              
          $12 million, and to extinguish any and all postjudgment interest            
          liability on the first $22 million of the judgment.  Furthermore,           
          Columbia and Hudson agreed to pay, and petitioner agreed to                 
          accept, $3 million in satisfaction of the principal amount of the           
          judgment between $12 million and $22 million.  Columbia's and               
          Hudson's liability threshold was $12 million, and the judgment              
          provided total actual damages of $11,500,000; Columbia and Hudson           
          would not have paid $3 million unless they thought prejudgment              
          interest and punitive damages would total at least $3,500,000.              
               Harte-Hanks' agreement to pay postjudgment interest and                
          Columbia's and Hudson's actual payment of several millions of               
          dollars speak with a voice heard more clearly than petitioners'             
          assertions.  We find that petitioners have not carried their                
          burden of proving that respondent's determinations are erroneous.           
               On brief, respondent proposes an alternative method of                 
          allocation which he concedes may be "the most proper methodology            
          to use to allocate the settlement payment."  Under this                     




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