Santa Monica Pictures, LLC, Perry Lerner, Tax Matters Partner - Page 266

                                        -332-                                         
          the interests of justice will best be served by admitting Mr.               
          Jouannet’s response.227                                                     
               In light of the foregoing,                                             

                                             An appropriate order will                
                                        be issued granting respondent’s               
                                        motion in limine to exclude the               
                                        expert report and testimony of Todd           
                                        Crawford, denying petitioner’s                
                                        motion in limine to exclude the               
                                        expert report and testimony of                
                                        Louise Nemschoff, and granting                
                                        petitioner’s motion in limine to              
                                        exclude the expert report and                 
                                        testimony of Alan C. Shapiro, at              
                                        docket No.  6163-03 a decision will           
                                        be entered for respondent and at              
                                        docket No. 6164-03 an appropriate             
                                        order of dismissal will be entered.           


               227 Even if Mr. Jouannet’s response were admitted into                 
          evidence, it would not change our decisions in these cases.  For            
          the reasons discussed above, we would attach little weight to Mr.           
          Jouannet’s response, which is filled with equivocations that beg            
          the question posed to him.  We are not persuaded that Mr.                   
          Jouannet was adverse to petitioner’s interests.  Moreover, the              
          response itself is contradicted by the salient testimony of Mr.             
          Geary, who acted as CDR’s counsel in the transaction with the               
          Ackerman group.                                                             





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