United States v. Richard G. Freidin

OAKES, Circuit Judge:

This appeal involves a challenged application of the business record exception to the hearsay evidence rule. Fed.R.Evid. 803(6). Richard G. Freidin appeals from convictions on two counts in a four-count indictment, the first charging him with the filing of a false income tax return for the year 1979, in violation of 26 U.S.C. § 7201 (1982), and the second, with causing the submission of false statements to the Internal Revenue Service during an examination of that return, in violation of 18 U.S.C. §§ 1001 and 2 (1982). He was acquitted on two other counts charging income…