As Hearsay

Computerized ledgers have been held admissible hearsay under the business records exception.{footnote}United States v. Catabran, 836 F.2d 453, 457 (9th Cir. 1988).{/footnote}  See also BUSINESS RECORDS; COMPUTER RECORDS.   A handwritten customer book has also been admitted as a business record.{footnote}United States v. Baxter, 492 F.2d 150, 164 (9th Cir. 1973), petition for cert. dismissed, 414 U.S. 801, 94 S.Ct. 16, 38 L.Ed.2d 38 (1973), cert. denied, 416 U.S. 940, 94 S.Ct. 1945, 40 L.Ed.2d 292 (1974).{/footnote}

Relevance

West 354(5)
In a tax prosecution, the defendant’s personal ledgers have been held admissible to show gross receipts, but the jury was to be instructed as to the difference between gross receipts and taxable income.{footnote}U.S. Hans, 684 F.2d 343 (6th Cir. 1982) (appellate court used declaration against interest exception to hearsay rule, but exception for admissions is more appropriate.){/footnote}