Harold Wapnick - Page 14




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          petitioner’s exhibit does not show that his testimony was not               
          credible.                                                                   
               Petitioner contends that records that he kept by hand would            
          show that the computer records are untrustworthy and not                    
          reliable.  There is no evidence to support petitioner’s                     
          contention.  Petitioner did not offer any handwritten records               
          into evidence.                                                              
               We conclude that the computer records are admissible under             
          rule 803(6) of the Federal Rules of Evidence.                               
               2.   Whether Summaries That Respondent Prepared Are                    
                    Admissible                                                        
               Respondent’s agents used data from the computer records and            
          documents related to petitioner’s business to prepare summaries             
          of income from interest from banks and loans, check cashing fees,           
          and accounting fees.  Petitioner contends that the summaries are            
          inadmissible because respondent’s agents prepared them as                   
          evidence for use in the trial of this case.  We disagree.                   
               Summaries prepared for litigation are admissible if the                
          underlying documents have been admitted into evidence or                    
          reasonably have been made available to the opposing party for               
          inspection.  Fed. R. Evid. 1006.  The summaries are admissible              
          because printed copies of the computer records and other                    
          underlying documents were admitted in evidence and were available           
          to petitioner for inspection.                                               







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