The Beefsteak Polypore's scientific name is Fistulina hepaticus. Fistulina means "small pipes" and hepaticus means "resembling liver." These are two good diagnostic features for this mushroom. In most dichotomous keys for polypores, this is the first to key out because each pipe-like spore tube is separable from the rest. You can almost see this in the last photo. The mushroom is smooth or velvety and is typically slimy and exudes water when fresh. It causes a brown rot and is edible when young, but it soon becomes too tough to eat. I found these growing on a dead Black Cherry (Prunus serotina).