Sidney Kwestel


Among the most significant exceptions to the hearsay rule is the business records exception.' With roots in the common law,2 it is based on the premise that records made in the regular course of business are sufficiently reliable to justify admitting them as proof of the matters asserted in them without the safeguard of cross examination.3 Widespread acceptance of a codified business records exception followed a 1927 study4 that proposed such a statute (the Model Act)' and urged its passage by everyjurisdiction.6 Congress,7 as well as several

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