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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.
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