Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, and Naomi R. Kanter, et al. - Page 296

                                                 -36-                                                   
            taken from the STJ report likewise appear in italics but are                                
            renumbered.  In contrast, the Court’s additional findings of fact                           
            appear in bold type accompanied by supporting citations of the                              
            trial transcript, trial exhibit(s), and/or the parties’ original                            
            posttrial briefs, as appropriate.  Our departures from the                                  
            recommended findings of fact in the STJ report normally are                                 
            marked by a comment either in the text or in the margin                                     
            (including appropriate citations of the record).  See Ballard v.                            
            Commissioner, 429 F.3d at 1031.  Any additions we have made in                              
            the findings of fact portions of this report that do not                                    
            constitute findings of fact, such as headings and general                                   
            commentary, appear in normal type.                                                          
                  The Opinion portions of this report appear in normal type                             
            and include (1) a summary of the legal analysis set forth in the                            
            STJ report, (2) an evaluation of the credibility determinations                             
            in the STJ report as weighed against the objective evidence drawn                           
            from the entire record, and (3) a discussion and analysis of each                           
            of the issues remaining in dispute.                                                         









                  19(...continued)                                                                      
            the report.                                                                                 




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