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received in response to the summonses that respondent issued to
petitioner’s banks. Those documents included copies of (1) the
statements of petitioner’s accounts, (2) the deposit slips
showing deposits into petitioner’s bank accounts, and (3) the
checks deposited into petitioner’s bank accounts or used to make
payments against the balances due on petitioner’s credit ac-
counts.
At the further trial in this case, petitioner offered
respondent’s workpapers into evidence and sought to rely on
certain entries in those workpapers in order to establish the
identity of the persons who petitioner claims were the payors of
certain deposits into petitioner’s accounts. Respondent objected
under rule 1002 of the Federal Rules of Evidence (FRE) (the so-
called best evidence rule) to the admission into evidence of
those entries listed in respondent’s workpapers under the heading
“Payor” for which the underlying documents establishing the
respective payors listed in such entries are not part of the
record in this case (respondent’s evidentiary objection).
Respondent indicated at the further trial that, because peti-
tioner notified respondent only several days prior to the date of
the further trial that petitioner might offer respondent’s
workpapers as exhibits in this case, respondent had not had an
opportunity to compare the entries in respondent’s workpapers
with the stipulations and evidence introduced at the trial and to
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