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
HORACE S. CLARK AND CHARLOTTE C. CLARK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Clark v. Commissioner
Docket No. 86877.
United States Board of Tax Appeals
39 B.T.A. 329; 1939 BTA LEXIS 1048;
February 2, 1939, Promulgated
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…
2Cases cited1 opinion
- Clark v. CommissionerUnited States Board of Tax Appeals · 1939