Kathleen A. Carr - Page 9

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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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