Gloria J. Spurlock - Page 10

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                    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 902(11),                    
                    Rule 902(12), or a statute permitting                             
                    certification, unless the source of information or                
                    the method or circumstances of preparation                        
                    indicate lack of trustworthiness.  The term                       
                    “business” as used in this paragraph includes                     
                    business, institution, association, profession,                   
                    occupation, and calling of every kind, whether or                 
                    not conducted for profit.                                         
               Petitioner objects to the introduction of the affidavits and           
          the accompanying records on the ground that those affidavits fail           
          to satisfy the substantive requirements of Fed. R. Evid. 803(6)             
          and 902(11).7  She claims that the affidavits fail to state that            
          the affiants had personal knowledge of the facts recorded in the            
          records or otherwise identify the employee who had personal                 
          knowledge of the facts; that they fail to state what is the                 
          “regularly conducted business activity” of the payors; and that             
          they fail to state in what manner the records are kept.                     
               Our examination of the affidavits and the attached records             
          reveals that those records were kept in the course of regularly             
          conducted business activities.  We are satisfied that the various           
          payors are each a “business” for purposes of Fed. R. Evid. 803(6)           
          and 902(11).  Moreover, those rules do not require that the                 

               7We recently applied Fed. R. Evid. 803(6) and 902(11) in the           
          case of records kept by an agency of the United States.  Clough             
          v. Commissioner, 119 T.C. 183 (2002).  The instant case involves            
          records kept by private third-party recordkeepers.                          

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