What is the current state of the law on the hearsay rule for business tax invoices?

I do not accept these submissions. The test in Ares v. Venner required that the observations or entries be made contemporaneously by someone having personal knowledge of the matter recorded and who was under a duty to make the entry or record. The basic reason for the exception to the hearsay rule for business duty records is based on necessity and the circumstantial guarantee of trustworthiness of books used by merchants and tradespeople and the circumstances under which they are made. This extension would not be extended to invoices for services rendered on a project when the details and the reason for the work are disputed. No verification of the circumstances under which the invoices were created has been provided, except in a few cases where the trade was called, and I will deal with those situations separately.