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found therein, nor does it establish as fact respondent's
interpretations of the hearsay statements."
The business record exception to the hearsay rule expressly
authorizes the introduction of the exhibits into the record.
Fed. R. Evid. 803(6).7 The exhibits were all maintained in
petitioner's files and were maintained in the ordinary course of
business. The fact that notations, terms, and directives may be
contained in the business records, which express certain acts,
events, conditions, or opinions, does not per se render the
records inadmissible.
Petitioner does not dispute the material facts contained
within the invoices, but asserts that there are certain
notations, terms, and directives found within some of the
documents in issue, e.g., invoices which show that materials used
by petitioner on a particular job either are being shipped to, or
picked up from, "the shop." Petitioner argues that if the
7 Fed. R. Evid. 803 provides in pertinent part:
The following are not excluded by the hearsay rule, even
though the declarant is available as a witness:
* * * * * **
(6). Records of regularly conducted activity.--A * * *
record, * * * in any form, of acts, events, conditions,
opinions, or diagnoses, made at or near the time by, or from
information transmitted by, a person with knowledge, if kept
in the course of a regularly conducted business activity,
and if it was the regular practice of that business activity
to make the * * * record * * *, all as shown by the
testimony of the custodian or other qualified witness,
unless the source of information or the method or
circumstances of preparation indicate lack of
trustworthiness. * * *
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