Opinion ID: 492452
Heading Depth: 2
Heading Rank: 2

Heading: Introduction into Evidence of Summary Charts.

Text: 34 Caswell next contends that the district court erred in allowing into evidence the summary charts prepared and testified to by IRS Agent Grass. Caswell asserts that the charts were not tied to specific items of evidence and were not fair summaries of the evidence. Accordingly, relying heavily on Citron, 783 F.2d 307, he maintains that a new trial must be granted. 35 In United States v. King, 616 F.2d 1034 (8th Cir.), cert. denied, 446 U.S. 969, 100 S.Ct. 2950, 64 L.Ed.2d 829 (1980), we held that a summary witness' testimony may be received as long as that testimony is based on the evidence in the case and the witness is available for cross-examination. Id. at 1041 (citing United States v. Esser, 520 F.2d 213 (7th Cir.1975), cert. denied, 426 U.S. 947, 96 S.Ct. 3166, 49 L.Ed.2d 1184 (1976)). Additionally, we stated that the use of summary charts is proper where the charts aid in understanding the testimony already introduced and the preparing witness is subject to cross-examination with all documents used to prepare the summary. Id. (citing Gordon v. United States, 438 F.2d 858 (5th Cir.), cert. denied, 404 U.S. 828, 92 S.Ct. 139, 30 L.Ed.2d 56 (1971)). Finally, we noted that the evidentiary use of summary charts rests with the sound discretion of the trial judge. Id. (citing United States v. Smallwood, 443 F.2d 535, 540 (8th Cir.), cert. denied, 404 U.S. 853, 92 S.Ct. 95, 30 L.Ed.2d 93 (1971)). 36 Agent Grass, an accountant and the government's summary witness in this case, has had specialized training in tax matters and has testified as an expert witness in many tax cases. He testified that the summary charts were based on the testimony offered at trial, the documents and exhibits presented to the court, and the stipulations of counsel. Further, he explained the mechanics of the expenditures method and how he used the method in making his calculations. He then testified as to the exhibits representing Caswell's expenditures (Exhibits 469-472), currency available (Exhibits 473-476), and business expenses (Exhibit 477) for each year under investigation. For each exhibit, he explained that the totals were made up of the listed component parts, which were referenced to documents presented by the government. He further testified as to the summary charts denoting the excess expenditures over funds available--equalling unreported income. Grass stated that he used these charts to compute Caswell's corrected taxable income and tax deficiency for each year. 37 We believe this method of explaining and offering into evidence summary charts fully complies with the standards outlined in King, and that the district court did not abuse its discretion in allowing them into evidence. Caswell's counsel had full opportunity to and did cross-examine Grass, testimony which the jury was entitled to weigh in making its determination as to the accuracy of the numbers. 38 Additionally, Citron is inapposite to the case at bar. There, the Second Circuit held that the government's summary chart of the defendant's cash on hand was improperly admitted because the government did not lay a proper foundation. Citron, 783 F.2d at 316-17. Specifically, the court noted that the government failed to explain either through testimony or otherwise how the totals listed on the chart were calculated from the exhibits cross-referenced on the chart. Id. In marked contrast, here, Agents Fox and Grass both testified about the expenditures method and the relevant expenditures in this case. Moreover, Grass testified about the specific expenditures used in his calculations, noting that they were cross-referenced on the exhibits. He further explained how the expenditures figured into the totals for each year. Thus, the government clearly laid a proper foundation, through the testimony of both Fox and Grass, for admission of the charts into evidence. 39