Lewis (P) was a freight brakeman for the Penn Central Railroad. His injuries were a result of failed brakes on a car which he was riding in Penn Central's rail yard: the car was traveling down a slope, and P was injured as he jumped off it before it reached the bottom. At trial, the defendants (D) sought to rebut P's allegations of a faulty brake on the car by introducing Penn Central's reports regarding the accident. The reports indicated that the brakes on the car from which P had jumped were tested within four hours after the accident, and found to be functional. The brakes were tested, and the report prepared by employees of Penn Central who were neither involved in the accident nor witnesses to it and were properly authenticated as business records. P objected to the admission of the reports, arguing that, because they dealt with an accident, they were not prepared in the regular course of business. The trial court admitted the reports. P appeals.

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