- 14 - Risk Management Association (RMA) Annual Statement Studies 1998- 1999, 1999-2000, and 2000-2001, and the Methodology/Disclaimer from the October 1, 2001, Database of the Executive Compensation Assessor software and database published by the Economic Research Institute (ERI). Respondent objects to petitioner’s request because petitioner did not indicate which RMA studies it wanted the Court to take judicial notice of, and the information contained in both the RMA and ERI materials does not meet the criteria under rule 201 of the Federal Rules of Evidence and this Court’s jurisprudence. Rule 201(b) of the Federal Rules of Evidence provides: 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. See also Estate of Reis v. Commissioner, 87 T.C. 1016, 1026-1027 (1986). These materials were relied on by both parties’ experts to form their respective opinions. We have heard the testimony of both experts and have reviewed their respective reports, including the materials in issue, which were attached to the expert reports. The experts relied on these materials, but they bolstered their opinions with facts other than those considered in producing these materials. Each expert testified, and his respective opinion was subject to cross-examination. While anPage: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
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