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Evidence Keyed to Sklansky
Keogh v. Commissioner of Internal Revenue
Citation:713 F.2d 496 (9th Cir. 1983)
The defendants were accused of tax deficiencies. Mr. Keogh was specifically accused of underreporting his tip income he received as a 21 dealer. At trial, the principal piece of evidence was a photocopy of “the Whitlock diary” a diary kept by one John Whitlock, another dealer which contained data of the tips that he received each day. The Whitlock diary was offered into evidence to prove the truth of its contents. The defendant objected on hearsay grounds. The tax court admitted the evidence. The defendants were convicted. The defendants appealed.
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