Thursday, October 07, 2004

1st Circuit Upholds Fund-Tracking Testimony

In an unpublished decision, the First Circuit has upheld the qualifications of a 33-year IRS agent to give testimony tracking funds going into and out of a financial account. See Microfinancial, Inc. v. Premier Holidays Int'l, Inc., No. 04-1493 (1st Cir. Oct. 5, 2004) (Selya, Coffin, & Lipez, JJ.).


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Fed. R. Evid. 702: If scientific, technical, or other specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue, a witness qualified as an expert by knowledge, skill, experience, training, or education, may testify thereto in the form of an opinion or otherwise, if (1) the testimony is based upon sufficient facts or data, (2) the testimony is the product of reliable principles and methods, and (3) the witness has applied the principles and methods reliably to the facts of the case.