- 13 -
Densification System (Regenolux), the Buss-Condux Plastcompactor,
and the Cumberland Granulator. See Provizer v. Commissioner,
T.C. Memo. 1992-177, and the discussion regarding expert
testimony, infra.
D. Expert Testimony
The parties did not agree on the value of the Sentinel EPE
recyclers, and petitioners did not stipulate to be bound by the
value of the Sentinel EPE recyclers that we found in Provizer v.
Commissioner, supra.
At trial, petitioners did not offer expert testimony
regarding the value of the recyclers. In contrast, respondent
offered expert testimony from Steven Grossman (Grossman) and
Richard S. Lindstrom (Lindstrom).
1. Grossman
Grossman is a professor in the Plastics Engineering
Department at the University of Massachusetts at Lowell. He has
a bachelor of science degree in chemistry from the University of
Connecticut and a doctorate degree in polymer science and
engineering from the University of Massachusetts. He also has
more than 15 years of experience in the plastics industry,
including more than 4 years of experience as a research and
development scientist at the Upjohn Company in its Polymer
Research Group.
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