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Respondent called Hodges and Hogue to testify about their
investigation. Petitioner objected that the testimony was
hearsay.
2. Whether Hodges' and Hogue's Testimony Is a Record of
a Public Agency for Purposes of Rule 803(8) of the
Federal Rules of Evidence, the Public Records Exception
to the Hearsay Rule
The Federal Rules of Evidence generally apply to proceedings
of this Court. Sec. 7453; Rule 143(a); Conti v. Commissioner, 99
T.C. 370, 373 (1992), affd. 39 F.3d 658 (6th Cir. 1994); Estate
of Shafer v. Commissioner, 80 T.C. 1145, 1151 (1983), affd. 749
F.2d 1216 (6th Cir. 1984). Respondent concedes that Hodges' and
Hogue's testimony is hearsay but contends that it is admissible
under rule 803(8)(C) of the Federal Rules of Evidence, as a
report or statement of a public agency.
Records, reports, statements, or data compilations of a
public agency setting forth factual findings resulting from an
investigation made pursuant to authority granted by law are
admissible as an exception to the hearsay rule unless the sources
of information or other circumstances indicate lack of
trustworthiness.1 Fed. R. Evid. 803(8)(C).
1 Fed. R. Evid. 803(8) provides an exception to the hearsay
rule for:
Records, reports, statements, or data compilations, in
any form, of public offices or agencies, setting forth
(A) the activities of the office or agency, or (B)
matters observed pursuant to duty imposed by law as
to which matters there was a duty to report, excluding,
(continued...)
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