Terry I. and Louise Major - Page 11

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          not present any arguments that the records received into evidence           
          were unreliable.                                                            
               C.   Copies of Checks From Dollarhide                                  
               Petitioners further claimed that copies of checks from                 
          Dollarhide offered by respondent were not a complete record since           
          they were only copies of the front of the checks and not the back           
          of the checks.  Checks are admissible as commercial paper under             
          Fed. R. Evid. 902(9).  “A check is a negotiable instrument, a               
          legally operative document, and falls within the category of                
          ‘verbal acts’ which are excludable from the hearsay rule.”                  
          Spurlock v. Commissioner, T.C. Memo. 2003-124 (citing Advisory              
          Committee’s Note to Federal Rule of Evidence 801(c)).                       
          Furthermore, checks are self-authenticating documents under Fed.            
          R. Evid. 902(9).  United States v. Hawkins, 905 F.2d 1489, 1494             
          (11th Cir. 1990); United States v. Little, 567 F.2d 346 n.1 (8th            
          Cir. 1977).  Self-authenticating documents are not considered               
          hearsay.  Since the checks are admissible documents, copies of              
          the checks are admissible under Rule 143(d).  See Fed. R. Evid.             
          1003.  Petitioners’ contention does not impugn the authenticity             
          of the original, nor have they shown that the introduction of the           
          checks copies would be unfair.  In the present case, it is not              
          necessary that copies of both the front and the back of the check           
          be presented for the copies of the front of the check to be                 
          admitted into evidence.  See United States v. Hawkins, supra at             

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