Which of the following is NOT a formal exception to the hearsay rule?

The correct choice highlights that the opinion of witnesses is not considered a formal exception to the hearsay rule. Hearsay refers to an out-of-court statement offered in evidence to prove the truth of the matter asserted, which is generally inadmissible. Formal exceptions to the hearsay rule allow certain statements to be admitted as evidence.

Dying declarations, records of regularly conducted activity (often referred to as business records), and statements made by witnesses at the scene are recognized exceptions that address specific circumstances where the need for the evidence outweighs the risks associated with hearsay.

Dying declarations, for instance, are allowed because they are made under the belief that death is imminent, suggesting a greater reliability due to the seriousness of the situation. Similarly, records of regularly conducted activity are deemed reliable because they are created as part of routine business practices.

The opinion of witnesses, on the other hand, is treated differently since it pertains to a witness’s perspective or expertise rather than a factual statement about an event. It doesn’t fit within the established categories of hearsay exceptions, thus reinforcing the choice as the correct answer.