Van Der aa Investments, Inc., A Dissolved Delaware Corporation, Terry L. Van Der aa, Trustee - Page 9

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          admissible unless the author were testifying as an expert.  See             
          Fed. R. Evid. 701 (opinion testimony of witness not testifying as           
          an expert is limited and may not be based on scientific,                    
          technical, or other specialized knowledge within the scope of               
          Fed. R. Evid. 702).  A witness qualified as an expert by                    
          knowledge, skill, experience, training, or education may give               
          opinion testimony with respect to scientific, technical, or other           
          specialized knowledge within his purview.  Fed. R. Evid. 702.               
          Under our Rules, an expert generally prepares a written report,             
          which must set forth the qualifications of the expert and shall             
          state the expert’s opinion and the facts or data on which that              
          opinion is based.  Rule 143(f).  If the expert is accepted as               
          such by the Court, his report is received into evidence as the              
          expert’s direct testimony.  Id.  Rule 705 of the Federal Rules of           
          Evidence addresses the disclosure of facts or data underlying               
          expert opinion.  In pertinent part, the rule provides:  “The                
          expert may in any event be required to disclose the underlying              
          facts or data on cross-examination.”  Like the Court of Claims in           
          Forward Communications Corp. v. United States, 221 Ct. Cl. 582,             
          608 F.2d 485, 510 (1979), we do not view the business record rule           
          found in Fed. R. Evid. 803(6) as overriding the rules governing             
          opinion testimony.  If Fed. R. Evid. 803(6) were deemed to                  
          override the rules governing opinion testimony, it would allow              
          the introduction of opinion testimony by lay witnesses in the               






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