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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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