California, United States of America
The following excerpt is from People v. Harvey, 233 Cal.App.3d 1206, 285 Cal.Rptr. 158 (Cal. App. 1991):
Defendants also rely on United States v. Mouzin (9th Cir.1986) 785 F.2d 682. In Mouzin, the court held that various ledgers which were introduced in a narcotics case were erroneously admitted under the co-conspirator exception to the hearsay rule. The court held an inadequate foundation had been laid for their admission. The court also refused to address the issue of a non-hearsay use for the ledgers, since this was never addressed in the lower court. Mouzin is thus distinguishable as it did not address the issue of a non-hearsay use of the ledgers.
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