Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, and Naomi R. Kanter, et al. - Page 285

                                                 -35-                                                   
            Commissioner, 429 F.2d at 1032.  Rather than treating the                                   
            credibility determinations as established on that account, the                              
            Court of Appeals prescribed the standard under which they are to                            
            be reviewed.  Thus, we conclude we are not barred in these cases                            
            from rejecting credibility determinations recommended in the STJ                            
            report under the “manifestly unreasonable” standard of review                               
            described above.                                                                            
            VI.  Structure of the Court’s Report                                                        
                  After comparing the recommended findings of fact and legal                            
            conclusions in the STJ report with the entire record in these                               
            cases, and taking into account the parties’ posttrial briefs and                            
            objections and responses filed pursuant to new Rule 183(c), we                              
            have determined to reject some of the recommended findings of                               
            fact in the STJ report because they are manifestly unreasonable                             
            and to supplement others because they are incomplete.                                       
                  In constructing the Findings of Fact portions of this                                 
            report, we have included many findings of fact drawn directly                               
            from the STJ report, and we have made additional findings of fact                           
            where necessary.  For clarity, the findings of fact drawn                                   
            directly from the STJ report appear in italics and are                                      
            accompanied by page references to the STJ report.19  Footnotes                              

                  19  Some reordering and minor additions and changes have                              
            been inserted in the recommended findings of fact adopted from                              
            the STJ report.  These minor changes did not alter the substance                            
            of the adopted findings of fact and are not otherwise noted in                              
                                                                          (continued...)                




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