- 32 -                                         
          155 calculation under certain circumstances.  Petitioners in                
          their reply brief did not dispute respondent’s contention.                  
          Therefore, Exhibit 10-J has been admitted into evidence for that            
          purpose.                                                                    
               Exhibits 16-J and 19-J are documents reflecting the                    
          settlement agreement between Mr. Blonien and the trustee of                 
          Finley Kumble’s bankruptcy estate regarding Mr. Blonien’s                   
          agreement to make payments as part of Finley Kumble’s                       
          reorganization plan.  The settlement document refers to Mr.                 
          Blonien as a “partner”.                                                     
               Petitioners argue that the documents are not admissible                
          under rule 408 of the Federal Rules of Evidence because the                 
          statements were made in settlement of a dispute.  We do not agree           
          with petitioners.  Rule 408 only bars the admissibility of                  
          evidence to “prove liability for * * * the claim or its amount.”            
          Mr. Blonien’s settlement is not offered in this proceeding to               
          prove liability for or the amount of the bankruptcy trustee’s               
          claim against Mr. Blonien.  See Bituminous Constr., Inc. v.                 
          Rucker Enters., Inc., 816 F.2d 965 (4th Cir. 1987) (letters                 
          containing settlement offers were properly admitted to show the             
          defendant’s understanding of its obligations under a joint-check            
          agreement).  The settlement agreement is being offered for the              
          purpose of impeaching Mr. Blonien’s credibility and establishing            
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