- 83 -
On the instant record, we conclude that the newspaper article is
not admissible under that rule.56
6. August 28, 1987 Memorandum
Respondent objected in the stipulations on grounds of rele-
vance and hearsay to the admission of a memorandum dated August
28, 1987 (August 1987 memorandum), from Thomas D. Fuller, then
Special Assistant to the Associate Chief Counsel (International),
to the Director of Public Affairs that accompanied copies of Rev.
Rul. 87-89, 1987-2 C.B. 195, for release under the Service's
advance revenue ruling procedures. On brief, respondent restates
those objections.57
To counter respondent's relevancy objection, petitioner
appears to contend that the August 1987 memorandum is relevant to
petitioner's constitutional and abuse of discretion claims. To
counter respondent's hearsay objection, petitioner argues that
that memorandum is admissible under rules 803(8) and 803(24) of
the Federal Rules of Evidence to show that the form of financing
analyzed in Rev. Rul. 87-89, supra, was popular at the time the
ruling was issued and under rules 801 and 803(3) of the Federal
Rules of Evidence to show that the Service's National Office
56 Even if we were to admit the newspaper article into evidence,
it would not change our resolution of petitioner's constitutional
and abuse of discretion claims in these cases.
57 The August 1987 memorandum stated in relevant part that Rev.
Rul. 87-89, supra, provides guidance with respect to "currently
popular international financing structures."
Page: Previous 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 NextLast modified: May 25, 2011