Estate of Lewis S. Thompson, III, Deceased, Synovus Trust Company, Successor Executor To Security Bank and Trust Company - Page 17

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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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