Evidence-Wellborn SU2006 Outline

8037 exception united states v baker hearsay

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Unformatted text preview: admitted under 803(6). KEOGH v. COMMISSIONER OF INTERNAL REVENUE [Hearsay Exceptions; Availability of Declarant Immaterial Records of Regularly Conducted Business Activity: FRE 803(6) & 803(7)] Facts: Keogh worked as a blackjack dealer at a casino Most of his income was tips, recorded on his tax records a lesser amount of tips than he really received. o Tips were pooled by all dealers and divided evenly at the end of each day. Civil case, not criminal. Procedural Posture: Keogh taken to tax court by the Commissioner Commissioner calculated Keogh's toke income through a statistical analysis based on entries in a diary kept by John Whitlock Jr. where he wrote down the tips he got everyday. Keogh claimed that he had recorded his daily toke income, but had thrown the records out monthly after reporting toke incomes to the Dunes Casino each month. Based on these records and testimony by Whitlock's former wife that he indeed kept these records every day, the tax court found Keogh owed extra taxes. (i.e. that Keogh underreported) Keogh appeals, claiming Wh...
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This note was uploaded on 08/28/2008 for the course N 483 taught by Professor Wellborn during the Summer '08 term at University of Texas at Austin.

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