Robert John Kayian, Transferee - Page 25

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               Respondent objects to the admission into evidence of para-             
          graph 72 (stipulation 72) and the exhibit referenced therein and            
          paragraph 73 (stipulation 73) and the exhibit referenced therein            
          of the supplemental stipulation of facts that the parties filed             
          in these cases.  The ground for respondent's objections is that             
          those matters are inadmissible under rule 408 of the Federal                
          Rules of Evidence (FRE 408).  Petitioner concedes on brief, and             
          we find, that stipulation 73 and the exhibit referenced therein             
          are inadmissible under FRE 408.  Consequently, that stipulation             
          and that exhibit shall be deemed stricken from the record in                
          these cases.                                                                
               Stipulation 72 describes the exhibit attached thereto.  That           
          exhibit is a stipulation prepared by the United States (bank-               
          ruptcy stipulation) in a bankruptcy proceeding that Mr. Kayian,             
          Jr. had commenced (Mr. Kayian, Jr.'s bankruptcy proceeding).  In            
          that bankruptcy stipulation, the United States agreed to withdraw           
          a claim of transferee liability against Mr. Kayian, Jr. with                
          respect to Mr. Kayian, Sr.'s 1987-1989 unpaid tax liability.                
               FRE 408 provides:                                                      
                    Evidence of (1) furnishing or offering or prom-                   
               ising to furnish, or (2) accepting or offering or                      
               promising to accept, a valuable consideration in com-                  
               promising or attempting to compromise a claim which was                
               disputed as to either validity or amount, is not ad-                   
               missible to prove liability for or invalidity of the                   
               claim or its amount.  Evidence of conduct or statements                
               made in compromise negotiations is likewise not ad-                    
               missible.  This rule does not require the exclusion of                 

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Last modified: May 25, 2011