Charles Vernon Roberts - Page 9

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          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 the                







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