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death. The result was termed the "Adjusted Net Lease
Income/Acre" in his report.
Petitioner requests that the Court take judicial notice of
Report 807, Escalation and Producer Price Indexes: A Guide for
Contracting Parties issued by the U.S. Department of Labor,
Bureau of Labor Statistics in September 1991 for the purpose of
establishing that the PPI can be applied to contract rents to
calculate accurately fair market rents for future years in the
absence of escalation clauses, as Frazer claims to have done.
Rule 201 of the Federal Rules of Evidence provides in part:
(a) Scope of rule. This rule governs only
judicial notice of adjudicative facts.
(b) Kinds of facts. A judicially noticed fact
must be one not subject to reasonable dispute in that
it is either (1) generally known within the territorial
jurisdiction of the trial court or (2) capable of
accurate and ready determination by resort to sources
whose accuracy cannot be reasonably questioned.
We take judicial notice of Report 807. However, we do not find
Report 807 relevant for the purpose for which it is offered by
petitioner. Fed. R. Evid. 401. Contrary to petitioner's
argument, Report 807 does not support the proposition that market
rents for the relevant period can be accurately calculated from
contract rents entered into several decades beforehand via the
application of the PPI for purposes of section 2032A(e)(7)(A) for
those leases which do not themselves contain rent escalation
clauses. Rather, Report 807 provides guidance to contracting
parties with respect to the use of price adjustment clauses at
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