“Duffy’s statements can be and should have been broken down into two parts. We agree with the trial judge that the portion of the alleged statement which expressed sympathy using the words, ‘I’m so sorry’ is similar to the statement at issue in Denton … and inadmissible under the benevolent gestures statute,” Associate Justice Maureen Walsh wrote on behalf of the Massachusetts Court of Appeals. “However, the second portion of the statement—’It was all my fault’—is not merely an expression of sympathy. Rather, it is an admission of liability.”