Question: Kennir operated and controlled a private hospital. He was charged by the Internal Revenue Service with deducting certain expenditures that the IRS claimed were personal and not business expenses. At trial, Kennir tried to give testimony Chapter 35: Protecting the Consumer and the Taxpayer 591 regarding the expenditures, but he was denied permission on the grounds that only the checks themselves could be introduced in evidence. Should Kennir have been allowed to give testimony with regard to the expenditures? (Kennir v. Commissioner of Internal Revenue, 445 F2d 19)