Idaho Code
Idaho Code

Idaho Code § 9-408 (2026)

Entries made by decedent — When admissible. 

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Entries made by decedent — When admissible. 

The entries and other writings of a decedent, made at or near the time of the transaction, and in a position to know the facts stated therein, may be read as prima facie evidence of the facts stated therein, in the following cases:

1.  When the entry was made against the interest of the person making it.
2.  When it was made in the professional capacity, and in the ordinary course of professional conduct.
3.  When it was made in the performance of a duty specially enjoined by law.
Notes of Decisions
Cited in 4 cases, 1955–1973 · leading case: Hook v. Horner, 517 P.2d 554 (Idaho 1973).
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Hook v. Horner, 517 P.2d 554 (Idaho 1973). · cites it 18× “I.C. § 9-408 is a general statute creating an exception to the hearsay rule for certain writings of a decedent.”
Cnty. of Bonner v. Dyer, 448 P.2d 986 (Idaho 1968). “§ 9-408 in part provides: “The entries and other writings of a decedent, made at or near the time of the transaction, and in a position to know the facts stated therein, may be read as prima facie evidence of the facts stated therein, in the following cases: “2 ‡ ;jí jji “2.”
Foster v. Diehl Lumber Co., 287 P.2d 282 (Idaho 1955). “Thus there would be a conflict between the self-serving aspect—the denial of the marriage in order to avoid its responsibilities— and his interest in lowering his tax.”
In re Foster, 287 P.2d 282 (Idaho 1955). “Thus there would be a conflict between the self-serving aspect — the denial of the marriage in order to avoid its responsibilities — and his interest in lowering his tax.”
Idaho Code § 9-408(2): 1 case
Hook v. Horner, 517 P.2d 554 (Idaho 1973). “I.C. § 9-408 is a general statute creating an exception to the hearsay rule for certain writings of a decedent.”
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