Trustees of the Carpenters for Southern Nevada Health & Welfare Trust v. Better Building Co.

During the course of trial the district court permitted Better Building to introduce testimony, over objection, that the Internal Revenue Service had “accepted Better Building’s tool rental payments as such.”1 Clearly, this second-hand testimony of the Internal Revenue Service’s out-of-court opinion was offered to prove the truth of the matter asserted (that the tool rental payments were such and not salary as contended by the Trustees). It cannot be claimed that the testimony was anything other than legally inadmissible hearsay. NRS 51.035; NRS 51.065; Archibald v. State, 77 Nev. 301, 362…