Nathaniel Caleb Avery - Page 7

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          that the exhibit was hearsay.  Respondent’s counsel replied that            
          the exhibit “is an official business record from the I.R.S.  It             
          is not purporting to be a W-2.  What it purports to be is W-2               
          information that was recorded from a third party, Efeckta                   
          Technologies, for Nathaniel Caleb Avery for the 2002 year.  It              
          reports his wages, his withholding, and this is a certified copy            
          of that matter.”  The Court overruled petitioner’s objection to             
          the admissibility of Exhibit 2-R and admitted that exhibit into             
          evidence.                                                                   
               Petitioner did not stipulate any facts or documents, call              
          any witnesses, or offer to introduce any evidence at trial.                 
                                       OPINION                                        
          1. Admissibility of Exhibit 1-R                                             
               At trial, petitioner’s counsel objected to the admission of            
          Exhibit 1-R on the grounds of hearsay.  We overrule the                     
          objection.                                                                  
               Proceedings in this Court are conducted in accordance with             
          the Federal Rules of Evidence.  See sec. 7453; Rule 143.  Rule              
          801(c) of the Federal Rules of Evidence defines “hearsay” as “a             
          statement, other than one made by the declarant while testifying            
          at the trial or hearing, offered in evidence to prove the truth             
          of the matter asserted.”  Rule 802 of the Federal Rules of                  
          Evidence provides that hearsay generally is not admissible except           
          as otherwise provided.                                                      






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