- 55 - contends remain at issue in this case, respondent objects under FRE 1002 to 26 of them (the material entries that are the subject of respondent’s evidentiary objection).14 FRE 1002 provides: “To prove the content of a writing, recording, or photograph, the original writing, recording, or photograph is required, except as otherwise provided in these rules or by Act of Congress.” For purposes of FRE 1001 through 1008, entitled “Contents of Writings, Recordings and Photo- graphs”, an “original” of a writing is defined as “the writing * * * itself or any counterpart intended to have the same effect by a person executing or issuing it.” FRE 1001(3). For those purposes, a “duplicate” of a writing is defined as “a counterpart produced by the same impression as the original, * * * or by other equivalent techniques which accurately reproduces the original.” FRE 1001(4). A duplicate is admissible to the same extent as an original “unless (1) a genuine question is raised as 14As indicated above, respondent objects to the admission of only those entries in respondent’s workpapers for which the underlying documents establishing the respective payors listed in such entries are not part of the record in this case. Respondent indicates on brief that respondent objects to 29 of the 51 entries that relate to deposits that petitioner contends remain at issue in this case. However, three of those entries listed payors which the parties stipulated and with respect to which the underlying documents establishing the identities of such payors are part of the record. We construe and shall treat respondent’s evidentiary objection as pertaining to only 26 of the 51 entries which relate to deposits that petitioner contends remain at issue in this case. Respondent also objects under FRE 1002 to certain other entries in respondent’s workpapers that do not pertain to any of the deposits that petitioner contends remain at issue. We shall not specifically address those other entries.Page: Previous 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 Next
Last modified: May 25, 2011