Stanley D. and Rosemary A. Clough - Page 9




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               In general, section 7453 and Rule 143(a) provide that Tax              
          Court proceedings are to be conducted in accordance with the                
          rules of evidence applicable in trials without a jury in the U.S.           
          District Court for the District of Columbia. Consistent with this           
          directive, we observe the Federal Rules of Evidence.4                       
               Rule 801(c) of the Federal Rules of Evidence defines                   
          “hearsay” as “a statement, other than one made by the declarant             
          while testifying at the trial or hearing, offered in evidence to            
          prove the truth of the matter asserted.”  Rule 802 of the Federal           
          Rules of Evidence provides that hearsay generally is not                    
          admissible except as otherwise provided.  Rule 803(6) of the                
          Federal Rules of Evidence provides an exception to the hearsay              
          rule as follows:                                                            
               Rule 803.  Hearsay Exceptions; Availability of Declarant               
               Immaterial                                                             
                    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                   
               memorandum, report, record, or data compilation, 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                 
               memorandum, report, record or data compilation, all as shown           
               by the testimony of the custodian or other qualified                   
               witness, or by certification that complies with Rule                   


               4  Petitioners’ exegesis on California law is beside the               
          point.                                                                      





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