The following excerpt is from Bridgeway Corp. v. Citibank, 201 F.3d 134 (2nd Cir. 1999):
In order to fit within the purview of Rule 803(8)(C), the evidence must (1) contain factual findings, and (2) be based upon an investigation made pursuant to legal authority. Once a party has shown that a set of factual findings satisfies the minimum requirements of Rule 803(8)(C), the admissibility of such factual findings is presumed. The burden to show "a lack of trustworthiness" then shifts to the party opposing admission. See Ariza v. City of New York, 139 F.3d 132, 134 (2d Cir. 1998).
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