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Conti v. Commissioner, 99 T.C. 370, 373 (1992), affd. 39 F.3d 658
(6th Cir. 1994). Departing from these rules would remove the
certainty of what this Court may consider in finding the facts.
Snyder v. Commissioner, 93 T.C. 529, 531-532 (1989).
Fed. R. Evid. 602 requires that the witness have personal
knowledge of the matter to which he testifies. Mr. Hull
testified that petitioner duplicated certain business expense
deductions. He based his conclusions on his analysis of detailed
computer records of the locksmith business expenses supplied by
petitioner--records that petitioner acknowledged were so
comprehensive as to create an audit trail. Thus, Mr. Hull had
personal knowledge of the matters about which he testified. He
need not have been involved in the audit or the issuance of the
deficiency notice in order to have first-hand knowledge.
Fed. R. Evid. 103(a)(1), the controlling rule for
objections, requires that "a timely objection or motion to strike
appear of record". An objection that is not timely made
generally is waived. United States v. Jamerson, 549 F.2d 1263,
1266-1267 (9th Cir. 1977). Petitioner's objection to Mr. Hull's
testimony was first made in his answering brief and not at the
trial. It is untimely and, therefore, treated as waived.
Moreover, it lacks merit.
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