Haffner's Service Stations, Inc. - Page 29




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          considered evidence until introduced at trial by a fact witness);           
          see also United States v. 0.59 Acres of Land, 109 F.3d 1493, 1496           
          (9th Cir. 1997).  In a case such as this, where an expert witness           
          relies upon facts which are critical to the Court’s analysis of             
          an issue, we expect that the party calling the witness will enter           
          into evidence those critical facts.  Petitioner did not.                    
          Petitioner, in short, asks us to close our eyes to the                      
          non-expert-opinion evidence and to adopt without adequate                   
          verification Fishman’s conclusion and the representations upon              
          which he relied.  We decline to do so.  Whereas we may determine            
          the reasonableness of compensation with the assistance of experts           
          if we consider it helpful, we will not accept an expert’s                   
          conclusion when it is based on premises unsupported by the                  
          record.                                                                     
               Our second concern with Fishman’s conclusion is that he                
          inexplicably neglected to take into account properly the                    
          “significant” flaws in the Robert Morris compilation that he                
          acknowledged upon cross-examination had influenced his opinion.             
          The compilation, for example, did not reflect the fact that the             
          salary of a person in one part of the country may be different              
          than the salary of a person performing the same services in                 
          another part of the country.  Nor did the compilation reflect the           
          number of corporate officers in a particular category.  As to the           
          latter flaw, Fishman stated, he listed the responsibilities of              






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