Jerry and Patricia A. Dixon, et al - Page 111




                                       - 191 -                                        

          1988-123; see also United States v. Thompson, 76 F.3d 442, 452-             
          453 (2d Cir. 1996); United States v. Elwell, 984 F.2d 1289, 1293-           
          1294 (1st Cir. 1993).  Nevertheless, the Court directed                     
          Mr. Sticht to file a report with the Court identifying any of his           
          witnesses who may have declined to testify at the evidentiary               
          hearing, including a brief summary of the testimony that such               
          witnesses were expected to provide, with a view to arriving at an           
          agreement among the parties to stipulate such testimony or, if              
          that should not be possible, to having a further hearing to                 
          receive such testimony.  The Court further directed the parties             
          to cooperate in the elimination of the various objections                   
          associated with the fourth and fifth supplemental stipulations of           
          facts.                                                                      
               Mr. Sticht subsequently filed a report with the Court                  
          identifying Mr. Kersting, Richard B. Rogers (Mr. Rogers), and               
          JoAnne Rinaldi (Ms. Rinaldi) as persons who were scheduled to,              
          but did not, testify at the evidentiary hearing and providing a             
          summary of the testimony expected from each witness.  At                    
          approximately the same time, respondent filed a response with the           
          Court stating that the parties were unable to eliminate many of             
          the objections raised with respect to the documents attached to             
          the parties' fourth and fifth supplemental stipulations of facts.           
               With a view to completing the record in these cases, the               
          Court ordered a further evidentiary hearing for the purpose of              
          receiving the testimony of Mr. Kersting and Ms. Rinaldi.  It was            
          hoped that Mr. Kersting's testimony would eliminate some or all             

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