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Extraction Summary

14
People
6
Organizations
3
Locations
17
Events
4
Relationships
6
Quotes

Document Information

Type: Table of contents for 'tax topics' publication
File Size: 1.54 MB
Summary

This document is a table of contents from a 2013 publication titled 'Tax Topics', listing various tax-related subjects, court cases, and legislative updates from 2003 and 2004. The topics primarily concern U.S. federal and state tax law, including trusts, estates, and tax planning strategies. The document contains no information related to Jeffrey Epstein.

People (14)

Name Role Context
Senda Party in a Tax Court case
Mentioned in the context of a Tax Court ruling where stock transfers to an FLP were deemed indirect gifts.
Ostrow Party in a Tax Court case
Mentioned in a case where co-op's real estate taxes were found not deductible against AMT.
Guterman Party in a Tax Court case
Mentioned in a case with Ostrow where co-op's real estate taxes were found not deductible against AMT.
Kimbell Party in a court case
Mentioned in 'Kimbell v. U.S.', a 5th Circuit case concerning an FLP.
President Bush President of the United States
Mentioned in relation to the 2005 budget targeting 'loopholes' in 529 plans.
Banaitis Party in a Supreme Court case
The Supreme Court granted cert on the case of Banaitis regarding the deductibility of attorneys' fees.
Banks Party in a Supreme Court case
The Supreme Court granted cert on the case of Banks regarding the deductibility of attorneys' fees.
Lurie Party in a court case
Mentioned in 'Lurie v. Commissioner', a case described as a 'Tax clause nightmare'.
William Rockefeller Subject of an estate case
Mentioned in the 'Estate of William Rockefeller' concerning New York fiduciary income tax and trust situs.
Harriet Bush Subject of a legal matter
Mentioned in 'Matter of Harriet Bush' concerning New York fiduciary income tax and trust situs.
William Roth Subject of a note
Mentioned in a note alongside John Breaux in the context of intra-family loans.
John Breaux Subject of a note
Mentioned in a note alongside William Roth in the context of intra-family loans.
Walton Party in a tax decision
Mentioned in the 'Walton GRAT decision' in which the IRS acquiesced.
Roco Party in a tax case
Mentioned in a case regarding the taxability of tax reward money.

Organizations (6)

Name Type Context
Tax Court
A U.S. federal court mentioned for ruling on stock transfers and deductibility of taxes.
IRS (Internal Revenue Service)
Mentioned for addressing trust rules, acquiescing in a GRAT decision, and providing guidance on dividends.
5th Circuit
The U.S. Court of Appeals for the Fifth Circuit, which ruled in the 'Kimbell v. U.S.' case.
Supreme Court
Mentioned for granting cert on the 'Banaitis' and 'Banks' cases concerning attorneys' fees.
Social Security
Mentioned in the context of the 'full retirement age'.
HOUSE_OVERSIGHT
Implied by the document identifier 'HOUSE_OVERSIGHT_022337', likely referring to the U.S. House Committee on Oversigh...

Timeline (17 events)

01/14/04
Discussion of New York fiduciary income tax and trust situs, referencing 'Estate of William Rockefeller' and 'Matter of Harriet Bush'.
New York
William Rockefeller Harriet Bush
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02/03/04
Discussion of the 'Lurie v. Commissioner' case regarding charging taxes to a non-taxable share.
Lurie
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02/27/04
Discussion on tax 'decoupling' in New York, New Jersey, and Connecticut and pro-rating tax on a New York trust.
New York, New Jersey, Connecticut
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03/18/04
Discussion of the impact of 2001 and 2003 tax law changes and interplay with AMT.
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04/02/04
President Bush's 2005 budget targets 529 plan 'loopholes'; Supreme Court grants cert on Banaitis and Banks regarding attorneys' fees.
Supreme Court
President Bush Banaitis Banks
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04/28/04
Discussion of the export bill, economic substance doctrine, 'kiddie tax', and gambling loss offsets (TAM 200417004).
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05/28/04
5th Circuit ruling in Kimbell v. U.S., a victory for a taxpayer in an FLP case.
5th Circuit
Kimbell
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06/25/04
Discussion of H.R. 4520 (the export bill), proposals for sales tax deduction, deferred compensation, and temporary Connecticut decoupling.
Connecticut
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07/14/04
IRS addresses grantor trust rules, implications of tax reimbursement clauses (Rev. Rul. 2004-64), and LUST tax.
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08/03/04
Tax Court ruling that stock transfers to FLP are indirect gifts (Senda) and that co-op's real estate taxes are not deductible against AMT (Ostrow and Guterman).
Tax Court
Senda Ostrow Guterman
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09/05/03
Topic on the fall legislative agenda and saving for a child's college education.
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09/26/03
IRS guidance on reporting for substitute dividends (Notice 2003-67), the 'Wall Street Rule', and taxability of reward money (Roco).
Roco
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10/10/03
Topic on The Independent 529 Plan.
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10/24/03
IRS acquiescence in the Walton GRAT decision (Notice 2003-72) and discussion of Social Security 'full retirement age'.
Walton
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11/10/03
Discussion of tax 'decoupling' in Connecticut, New York, and New Jersey, and changes to New York's 529 Plan.
Connecticut, New York, New Jersey
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11/26/03
Topic on inflation-adjusted numbers for 2004, charitable remainder trusts, 'ordering rules', and qualified dividends (REG-110896-98).
View
12/19/03
Discussion of changes to New York's 529 Plan, intra-family loans, and a note on William Roth and John Breaux.
New York
William Roth John Breaux
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Locations (3)

Location Context
New York
Mentioned in relation to tax 'decoupling', 529 Plans, and fiduciary income tax/trust situs.
New Jersey
Mentioned in relation to tax 'decoupling'.
Connecticut
Mentioned in relation to temporary tax 'decoupling'.

Relationships (4)

Ostrow → Co-parties in a tax case → Guterman
Mentioned together in the context of the '(Ostrow and Guterman)' case regarding AMT.
Banaitis → Co-parties in Supreme Court cases → Banks
Mentioned together as parties in cases on which the Supreme Court granted certiorari.
William Rockefeller → Associated in legal matters → Harriet Bush
Mentioned together in the context of New York fiduciary income tax and trust situs.
William Roth → Associated in a note → John Breaux
Mentioned together in a 'note on William Roth and John Breaux'.

Key Quotes (6)

"kiddie tax"
Source
HOUSE_OVERSIGHT_022337.jpg
Quote #1
"loopholes"
Source
HOUSE_OVERSIGHT_022337.jpg
Quote #2
"decoupling"
Source
HOUSE_OVERSIGHT_022337.jpg
Quote #3
"ordering rules"
Source
HOUSE_OVERSIGHT_022337.jpg
Quote #4
"full retirement age"
Source
HOUSE_OVERSIGHT_022337.jpg
Quote #5
"Wall Street Rule"
Source
HOUSE_OVERSIGHT_022337.jpg
Quote #6

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