-408-
cases. Petitioners argue that the Court’s conclusions here with
respect to IRC should not be based upon certain “irrelevant”
facts concerning Antiviral Research Corp. (ARC) and Biological
Research Corp. (BRC), as petitioners imply happened in Estate of
Cook. Petitioners maintain that almost all of the facts
concerning ARC and BRC that were discussed in the Estate of Cook
opinion are irrelevant here because (1) Kanter was not a
shareholder of either ARC or BRC, and (2) all events relating to
ARC and BRC occurred after 1979. In particular, petitioners
assert that much of the documentation cited and relied upon by
respondent in respondent’s proposed findings of fact is not
actually in evidence in the instant cases, in the light of
petitioners’ specific exclusion in the parties’ written
stipulation of those portions of the Estate of Cook record
regarding ARC and BRC.
C. Analysis
Preliminarily, the Court notes that the parties, for
purposes of the instant cases, generally stipulated the Estate of
Cook record, except for evidence that related only to ARC or BRC.
Thus, as the Court interprets the parties’ stipulation, the
evidence presented in Estate of Cook on ARC and BRC that would be
relevant to IRC (not including perhaps the testimony of Dr.
Charles Altschuler, which the Court, in any event, hereinafter
does not rely upon) would be considered as evidence in the
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