Clark v. Commissioner
United States Board of Tax Appeals
1. Tabulations of check stubs held admissible in evidence as a convenient form of presentation where there is a large number of such primary records, no question of the accuracy of the transcription is raised, and the stubs themselves are available in the hearing room for investigation or use in cross-examination by the adverse party. 2. Testimony as to complicated dates and figures from memory refreshed by reference to such check stubs in the first instance, and at the…
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1. Tabulations of check stubs held admissible in evidence as a convenient form of presentation where there is a large number of such primary records, no question of the accuracy of the transcription is raised, and the stubs themselves are available in the hearing room for investigation or use in cross-examination by the adverse party. 2. Testimony as to complicated dates and figures from memory refreshed by reference to such check stubs in the first instance, and at the hearing by reference to such tabulations held admissible. 3. The probative value of such evidence, although somewhat…
1Opinion of the Court
*331OPINION.
Opper :
The foregoing facts have been found upon the record submitted by petitioner. The detailed figures in evidence were adduced by a combination of material taken from the petitioner’s records and his memory of the transactions to which they refer. The original accounts, consisting of check vouchers and check stubs, were not introduced in evidence but were present in the courtroom and offered for examination by respondent’s counsel. The testimony mentioned and memoranda prepared by petitioner and used by him at the hearing for reference were objected to by respondent at that time…
2Cases cited7 opinions
- Burton v. DriggsSupreme Court of the United States · 1874
- Insurance Companies v. WeidesSupreme Court of the United States · 1872
- Galbreath v. United StatesCourt of Appeals for the Sixth Circuit · 1918
- Northern Pac. Ry. Co. v. KeyesU.S. Circuit Court for the District of North Dakota · 1898
- Goodfriend v. United StatesCourt of Appeals for the Ninth Circuit · 1923
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3Cited by1 opinion
- Clark v. CommissionerUnited States Board of Tax Appeals · 1939