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Rule 201. Judicial Notice of Adjudicative Facts
(a) Scope of rule.--This rule governs only
judicial notice of adjudicative facts.
(b) Kinds of facts.--A judicially noticed fact
must be one not subject to reasonable dispute in that
it is either (1) generally known within the territorial
jurisdiction of the trial court or (2) capable of
accurate and ready determination by resort to sources
whose accuracy cannot reasonably be questioned.
This Court has previously noted that “under rule 201,
records of a particular court in one proceeding commonly are the
subject of judicial notice by the same and other courts in other
proceedings”, and “Also generally subject to judicial notice
under rule 201 is the fact that a decision or judgment was
entered in a case, that an opinion was filed, as well as the
language of a particular opinion.” Estate of Reis v.
Commissioner, 87 T.C. 1016, 1027 (1986).
In the judgment that is the subject of petitioner’s motion,
the defendant funeral home operator, when confronted by the
Commonwealth of Massachusetts, consented to a permanent
injunction and to payment of restitution for misuse of funeral
trust funds. Commonwealth v. Deschene-Costa, supra. Respondent
agrees that the Court may take judicial notice of the judgment
under the above-quoted standards of rule 201 but questions the
relevance of the material. Accordingly, the Court will take
judicial notice of the existence and content of the judgment
pursuant to rule 201 but will give it only such consideration as
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Last modified: May 25, 2011