United States v. William L. Hayes

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• HOLDING THAT THERE IS NO LIMITATION TO THE BUSINESS RECORD EXCEPTION IF THE AUTHOR OF THE PROFFERED DOCUMENT TESTIFIES AT TRIAL
• holding that tax records were admissible under Rule 803(6) based on representations by an IRS employee that the records were “kept in the ordinary course of business and that it was the regular practice of the I.R.S. to keep such records”
• recognizing adequacy of similar representations by IRS employee at trial
• holding IRS computer records properly admitted under Rule 803(6)
• tax payment records compiled by an Internal Revenue Service agent admitted as a business record because there was no evidence that the records were untrustworthy
• “Oates has been criticized by both courts and commentators as an unduly broad interpretation of Rule 803(8).”

Source: CourtListener parenthetical corpus (CC0).