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We will not admit the August 1987 memorandum into evidence
under rule 803(8) or 803(24) of the Federal Rules of Evidence for
the purpose of showing that the pattern of financing described in
Rev. Rul. 87-89, supra, was popular at the time that ruling was
issued.58
We now consider petitioner's contention that the August 1987
memorandum is admissible to show that the National Office was
aware that the pattern of financing described in Rev. Rul. 87-89,
supra, was popular at the time that ruling was issued. As we
understand petitioner's argument, that memorandum is not exclud-
ible hearsay under rule 802 of the Federal Rules of Evidence
because either (1) it is not hearsay as defined by rule 801(c) of
those rules in that it is offered to show circumstantially the
National Office's state of mind, and not for the truth of the
matter asserted therein, or (2) it is admissible under rule
803(3) of those rules that provides an exception to the hearsay
rule for:
A statement of the declarant's then existing state of
mind, emotion, sensation, or physical condition (such
as intent, plan, motive, design, mental feeling, pain,
and bodily health), but not including a statement of
memory or belief to prove the fact remembered or be-
lieved unless it relates to the execution, revocation,
identification, or terms of declarant's will.
Petitioner is not seeking to admit the August 1987 memorandum
58 Even if we were to admit that memorandum for that purpose, it
would not change our resolution of petitioner's constitutional
and abuse of discretion claims in these cases.
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