-6- any objections and motions to the aforementioned exhibits received into evidence. The Court allowed petitioner’s counsel to examine the five exhibits admitted into evidence earlier in the day “and to make now any objections and appropriate motions.” Petitioner’s counsel objected to two of the exhibits; namely, Exhibits 1-R and 2-R. As to Exhibit 1-R, petitioner’s counsel stated his objection as follows: “I object to this as hearsay. I do not believe that it rises to the level of an exception under the business records rule. There’s no attestation as to its veracity. The only thing we have for identification is an Avery C. Anybody could have created these spreadsheets.” Respondent’s counsel replied: “I received these records from the bankruptcy trustee. They did not have any way to reach a custodian of the records, because Efeckta is in bankruptcy right now. These records are accurate payroll records that were faxed to me. The bankruptcy trustee said this was all he had for Nathaniel Caleb Avery.” The Court took petitioner’s objection to the admissibility of Exhibit 1-R under advisement. As to Exhibit 2-R, petitioner’s counsel acknowledged that the exhibit was a certified copy of a computer-generated transcript of the Internal Revenue Service (IRS) showing that the respondent’s records reported that the respondent had received the Form W-2 at issue herein, but petitioner’s counsel statedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011