HOUSE_OVERSIGHT_022336.jpg
1.43 MB
Extraction Summary
13
People
6
Organizations
4
Locations
5
Events
1
Relationships
8
Quotes
Document Information
Type:
Table of contents for a publication on tax topics
File Size:
1.43 MB
Summary
This document is a table of contents from a 2013 publication titled 'Tax Topics', listing articles and case summaries from 2004 to 2006. The entries cover a range of U.S. tax law subjects, including estate planning, tax reform acts, and specific IRS rulings and court cases. The document carries a Bates number 'HOUSE_OVERSIGHT_022336', indicating it was part of a larger set of documents produced for a congressional investigation, but its content is exclusively related to tax law and does not mention Jeffrey Epstein or his known associates.
People (13)
| Name | Role | Context |
|---|---|---|
| Ron Wyden | Politician |
Mentioned as the author of the "Fair, Flat Tax Act of 2005".
|
| Prebola | Case party |
Mentioned in the context of a case regarding the sale of lottery payments.
|
| Ittleson | Case party |
Mentioned in a case where New York taxed the sale of a non-resident's artwork.
|
| Strangi | Case party |
Mentioned in a 5th Circuit case where the IRS won in a Texas FLP (Family Limited Partnership) case.
|
| Oberhand | Case party |
Mentioned in a New Jersey decoupling case.
|
| Chawla | Case party |
Mentioned in relation to insurable interests and trusts.
|
| Hemphill | Case party |
Mentioned in a case where Washington State's decoupling was struck down.
|
| Banks | Case party |
Mentioned in a case regarding contingent attorney's fees.
|
| Harkins | Case party |
Mentioned in a case regarding "corporation sole".
|
| Davis | Case party |
Mentioned in a case regarding marital deduction.
|
| Turner | Case party |
Party in Turner v. Commissioner, a 3d Circuit case affirming an IRS Tax Court win against a Family Limited Partnershi...
|
| Thompson | Case party (former name) |
Noted as the former name in the Turner v. Commissioner case.
|
| Kimbell | Case party |
A case contrasted with the Turner case.
|
Organizations (6)
| Name | Type | Context |
|---|---|---|
| IRS (Internal Revenue Service) |
Mentioned as a party in legal cases (Strangi, Turner) and issuer of rulings (PLR, Rev. Proc., Notice).
|
|
| 5th Circuit |
Court that upheld an IRS win in the Strangi case.
|
|
| 3d Circuit |
Court that affirmed an IRS Tax Court win in the Turner v. Commissioner case.
|
|
| Nationsbank |
Mentioned in a case regarding retroactive tax changes.
|
|
| The Barnes Foundation |
Listed as a topic entry for 12/28/04.
|
|
| House Oversight |
Implied by the Bates number 'HOUSE_OVERSIGHT_022336' in the footer, indicating the document is part of a collection f...
|
Timeline (5 events)
11/05/04
Discussion of tax reform, the American Jobs Creation Act, and a New York tax law change.
New York
Locations (4)
| Location | Context |
|---|---|
|
Mentioned in relation to taxing the sale of a non-resident's artwork and a tax law change for the sale of co-ops.
|
|
|
Location of the Strangi FLP case.
|
|
|
Mentioned in relation to its new estate tax and a decoupling law being struck down.
|
|
|
Mentioned as losing a decoupling case (Oberhand).
|
Relationships (1)
Turner (case)
→
Legal Comparison
→
Kimbell (case)
The document states 'Turner contrasted with Kimbell' in the entry for 09/10/04.
Key Quotes (8)
"Personal Revival Trusts"Source
HOUSE_OVERSIGHT_022336.jpg
Quote #1
"Fair, Flat Tax Act of 2005"Source
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Quote #2
"capital asset"Source
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Quote #3
"rule against perpetuities"Source
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Quote #4
"safe harbor"Source
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Quote #5
"frivolous arguments to avoid when paying taxes"Source
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Quote #6
"corporation sole"Source
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Quote #7
"ridiculously complex"Source
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Quote #8
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