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5. June 12, 1987 Newspaper Article
Respondent objected in the stipulations on grounds of rele-
vance and hearsay to the admission of an article (newspaper arti-
cle) that appeared in the June 12, 1987 edition of the Financial
Times.53 On brief, respondent restates those objections.
To counter respondent's relevancy objection, petitioner
appears to contend that the newspaper article is relevant to his
claims that respondent violated his constitutional right to equal
protection of the law and abused her discretion by relying on
Rev. Rul. 87-89, 1987-2 C.B. 195, situations (1) and (2), obso-
leted for payments made after September 10, 1995, by Rev. Rul.
95-56, 1995-36 I.R.B. 20, in making the withholding tax determi-
nations against Radcliffe and BOT that are at issue in these
cases. To counter respondent's hearsay objection, petitioner
argues that the Court should take judicial notice of the news-
paper article as a legislative fact and that the article is
admissible under rules 803(17) and 803(24) of the Federal Rules
of Evidence.
Even assuming arguendo that the newspaper article were rele-
52(...continued)
of Pioneer's annual report for the year ended Mar. 31, 1985.
53 The newspaper article included so-called "back-to-back loan
structures" in a list of "commercial activities often carried out
from a favorable tax jurisdiction". The term "back-to-back loan
structures" is contained in a table accompanying the newspaper
article that attributes the information contained in that table
to Price Waterhouse.
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