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Respondent argues that the report is admissible under the
following hearsay exceptions of the Federal Rules of Evidence:
rule 803(6), Records of regularly conducted activity; rule
803(8), Public records and reports; and rule 803(15), Statements
in documents affecting an interest in property.
Petitioner argues that the report cannot be admitted under
Fed. R. Evid. 803(15) because the report does not affect an
interest in property.
Under Fed. R. Evid. 803(15), there are three elements for
its application: (1) The document must purport to establish or
affect an interest in property; (2) the statement must be
relevant to the purpose of the document; and (3) subsequent
dealings with the property cannot be inconsistent with the truth
of the statement or the purport of the document.7
The document affects an interest in property. The Court has
held that statements, imprints, and notations of transfer tax
7 Fed. R. Evid. 803(15), provides:
The following are not excluded by the hearsay
rule, even though the declarant is available as a
witness:
(15) Statements in documents affecting an interest
in property.--A statement contained in a document
purporting to establish or affect an interest in
property if the matter stated was relevant to the
purpose of the document, unless dealings with the
property since the document was made have been
inconsistent with the truth of the statement or the
purport of the document.
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