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either relied upon by an expert witness on direct examination or
called to his attention on cross-examination. Fed. R. Evid.
803(18). The certain implication from this exception is that
statements from treatises that (1) have not been established as
reliable authority, (2) were not relied on by an expert at trial,
or (3) were not called to an expert's attention at trial are not
admissible. Snyder v. Commissioner, supra. The excerpts in
issue were neither relied on nor referred to by an expert witness
at trial. They were not established as reliable authority by any
expert or by judicial notice. Thus, these excerpts are not
admissible under the exception to the hearsay rule for learned
treatises. None of the other exceptions to the hearsay rule
applies in this case. Accordingly, we sustain respondent's
objections to these exhibits.
Discussion
Deductions are strictly a matter of legislative grace, and
petitioner bears the burden of proving that she is entitled to
any deductions claimed. Rule 142(a); New Colonial Ice Co. v.
Helvering, 292 U.S. 435 (1934). Section 162(a) provides for the
deduction of all ordinary and necessary expenses paid or incurred
during the taxable year in carrying on any trade or business.
The terms "ordinary" and "necessary" mean that the expenditure
must be normal, usual, and customary, as well as appropriate and
helpful to the operation of the business. Commissioner v.
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