HOUSE_OVERSIGHT_022336.jpg

1.43 MB
View Original

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)

07/29/05
The 5th Circuit upholds an IRS win in the Strangi case, a Texas FLP case.
Texas
Strangi IRS
10/08/04
Discussion of The Working Families Tax Relief Act of 2004 (H.R. 1308).
11/05/04
Discussion of tax reform, the American Jobs Creation Act, and a New York tax law change.
New York
11/18/05
Discussion of Hurricane Katrina Provisions and 2006 inflation-adjusted numbers.
12/27/05
Tax Reform Panel Recommendations; Ron Wyden's 'Fair, Flat Tax Act of 2005' is discussed.

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
HOUSE_OVERSIGHT_022336.jpg
Quote #2
"capital asset"
Source
HOUSE_OVERSIGHT_022336.jpg
Quote #3
"rule against perpetuities"
Source
HOUSE_OVERSIGHT_022336.jpg
Quote #4
"safe harbor"
Source
HOUSE_OVERSIGHT_022336.jpg
Quote #5
"frivolous arguments to avoid when paying taxes"
Source
HOUSE_OVERSIGHT_022336.jpg
Quote #6
"corporation sole"
Source
HOUSE_OVERSIGHT_022336.jpg
Quote #7
"ridiculously complex"
Source
HOUSE_OVERSIGHT_022336.jpg
Quote #8

Discussion 0

Sign in to join the discussion

No comments yet

Be the first to share your thoughts on this epstein document