Keogh v. Commissioner of Internal Revenue
United States Court of Appeals for the Ninth Circuit
713 F.2d 496 (9th Cir. 1983)
Keogh (defendant), a casino dealer accused of underreporting tips from 1969 to 1971, was found by the tax court to have pooled and split tips with fellow dealers; to establish how much Keogh actually earned, the Commissioner introduced a detailed diary kept by fellow dealer John Whitlock, Jr., recording daily tip totals. Keogh objected to the diary as hearsay since Whitlock wasn't available to testify, but the tax court admitted it under the business records exception, relying on testimony from Whitlock's ex-wife Barbara Mikle about the diary's regularity, detail, and accuracy. The tax court found Keogh guilty of underreporting, and he appealed.
Whether a personally kept business record can qualify under the Rule 803(6) exception to the hearsay rule.