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OPINION
I. Evidentiary Issues
As a preliminary matter, we address evidentiary issues
raised by the parties in the stipulations of facts. Petitioners
and respondent reserved objections to a number of the exhibits
and paragraphs contained in the stipulations, all on the grounds
of relevancy. We address here those objections that were not
withdrawn by the parties at trial. Federal Rule of Evidence 4024
provides the general rule that all relevant evidence is
admissible, while evidence which is not relevant is not
admissible. Federal Rule of Evidence 401 provides that
“‘Relevant evidence’ means evidence having any tendency to make
the existence of any fact that is of consequence to the
determination of the action more probable or less probable than
it would be without the evidence.” While certain of the exhibits
and stipulated facts are given little to no weight in our finding
of ultimate facts in this case, we hold that the exhibits and
stipulated facts meet the threshold definition of “relevant
evidence” under Federal Rule of Evidence 401, and that the
exhibits and stipulated facts therefore are admissible under
Federal Rule of Evidence 402. Accordingly, to the extent that
4The Federal Rules of Evidence are applicable in this Court
pursuant to sec. 7453 and Rule 143(a).
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