National Distillers & Chemical Corp. v. Limbach

The commissioner’s first argument is in two parts. First, the commissioner argues that we may take judicial notice of exhibits admitted into evidence in the earlier case between her and National Distillers. Second, she argues that the facts presented in these exhibits tend to prove that the value of the drawings was inconsequential and that National Distillers is collaterally estopped from asserting that the value of the drawings was greater than set forth in these exhibits. We disagree.

Evid.R. 201(B) states:

“A judicially noticed fact must be one not subject to reasonable dispute in that it…