- 9 - that will support a finding that the matter in question is what the proponent claims is sufficient to authenticate that evidence. Fed. R. Evid. Rule 901(b)(1). With respect to Petitioner's Exhibits 5 and 6, we believe respondent's objection goes to the weight of the evidence rather than its admissibility, and we overrule the objection. As for Petitioner's Exhibit 8, petitioner's testimony that he owns the Gibraltar property is sufficient to provide the foundation necessary for this Court to draw the inference that the evidence is what it is claimed to be. Respondent's objection to these exhibits based on authenticity is overruled. We also overrule respondent's hearsay objection to Petitioner's Exhibit 8. The hearsay is defined as "a statement, other than one made by the declarant while testifying at the trial or hearing, offered in evidence to prove the truth of the matter asserted." Fed. R. Evid. Rule 801(c). Normally, hearsay is excluded from evidence unless an exception to the hearsay rule applies. Snyder v. Commissioner, 93 T.C. 529, 532 (1989). This rule is designed to avoid the introduction of evidence that may have the appearance of trustworthiness, but is not subject to the test of cross-examination. Anderson v. United States, 417 U.S. 211, 220 (1974); Snyder v. Commissioner, supra at 533. Business records are excepted from this exclusion, and we believe thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011