Perry Funeral Home, Inc. - Page 9

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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