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Cir. 1947). This is especially true where, as here, the party
failing to produce such evidence has the burden of proof. Id. at
1165.
Moreover, numerous invoices found in petitioner's books and
records clearly establish that petitioner stored materials in its
warehouse, which it used to complete its work at various job
sites. At trial, petitioner objected on the grounds of hearsay
to the inclusion in the record of numerous exhibits placed in the
stipulation by respondent. We received the exhibits subject to
oral reservation. The exhibits referred to and included in the
stipulation were petitioner's business records produced pursuant
to respondent's subpoena duces tecum. On brief, petitioner
withdrew its objections to all of the exhibits except the
following: 72-BT, 73-BU, 84-CF, 85-CG, and 86-CH.
Petitioner contends that respondent is using hearsay
statements from several of the exhibits to prove that petitioner
maintains a warehouse full of materials, and that petitioner sold
such materials from its warehouse to customers. Petitioner
admits that the stipulated exhibits, which are composed mostly of
petitioner's purchase orders, are not inherently untrustworthy.
Rather, petitioner contends that they are merely untrustworthy
when offered by respondent to prove matters that are collateral
to the material information conveyed by the documents.
Furthermore, petitioner argues that its "control over the
stipulated business records does not negate the hearsay that is
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