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Howard F. And Mildred E. Keogh v. Commissioner of Internal Revenue Case Brief
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Case Brief Summary & Legal Analysis
tl;dr: The court affirmed a tax deficiency, holding that a coworker’s personal diary detailing tip income was admissible as a business record under Federal Rule of Evidence 803(6) to prove the taxpayer’s unreported income.
Legal Significance: This case establishes that personal records, if systematically maintained for an individual’s occupation or calling, can qualify as admissible business records under FRE 803(6), even if not kept by a commercial enterprise.
Howard F. And Mildred E. Keogh v. Commissioner of Internal Revenue Law School Study Guide
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Case Facts & Court Holding
Key Facts & Case Background
Howard Keogh, a 21 dealer at the Dunes Hotel, and other dealers pooled their tips (“tokes”), which were divided daily. The Commissioner of Internal Revenue asserted deficiencies against Keogh for underreported tip income for 1969-1971. The Commissioner’s calculation relied on a statistical analysis of a diary kept by John Whitlock, Jr., another Dunes dealer. The diary contained daily entries for tips, wages, and other financial information. Whitlock made entries regularly, often after work shifts, sometimes copying from notes kept in his wallet. Keogh challenged the diary’s admissibility, arguing it was inadmissible hearsay, not a business record, untrustworthy due to Whitlock’s character, and that its admission violated the best evidence rule and due process. Whitlock, though subpoenaed, did not testify; his ex-wife, Barbara Mikle, testified about his record-keeping habits. The Tax Court admitted a photocopy of the diary and found deficiencies, albeit reduced from the Commissioner’s initial assessment.
Court Holding & Legal Precedent
Issue: Did the Tax Court err in admitting a photocopy of a coworker’s personal financial diary into evidence under the business records exception to the hearsay rule (FRE 803(6)) to establish the taxpayer’s unreported tip income?
No, the Tax Court did not abuse its discretion in admitting the Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure d
IRAC Legal Analysis
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IRAC (Issue, Rule, Analysis, Conclusion) is the exact format professors want to see in your exam answers. Our exclusive Flash-to-Full briefs combine holding, analysis, and rule statements formatted to match what A+ students produce in exams. These structured briefs help reinforce the essential legal reasoning patterns expected in law school.
Legal Issue
Did the Tax Court err in admitting a photocopy of a coworker’s personal financial diary into evidence under the business records exception to the hearsay rule (FRE 803(6)) to establish the taxpayer’s unreported tip income?
Conclusion
This case significantly broadens the application of the business records exception (FRE Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris
Legal Rule
Federal Rule of Evidence 803(6) permits the admission of records of regularly Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla p
Legal Analysis
The court, in section II.A of its opinion, determined that Whitlock's diary, Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Excepteur sint occaecat cupidatat non proident, sunt in culpa qui officia deserunt mollit anim id est laborum. Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pari
Flash-to-Full Case Opinions
Flash Summary
- A personal diary that regularly and meticulously tracks income from one’s