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.
| Name | Role | Context |
|---|---|---|
| Ron Wyden | Politician |
Mentioned as the author of the "Fair, Flat Tax Act of 2005".
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| Prebola | Case party |
Mentioned in the context of a case regarding the sale of lottery payments.
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| Ittleson | Case party |
Mentioned in a case where New York taxed the sale of a non-resident's artwork.
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| 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.
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| Chawla | Case party |
Mentioned in relation to insurable interests and trusts.
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| Hemphill | Case party |
Mentioned in a case where Washington State's decoupling was struck down.
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| Banks | Case party |
Mentioned in a case regarding contingent attorney's fees.
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| Harkins | Case party |
Mentioned in a case regarding "corporation sole".
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| Davis | Case party |
Mentioned in a case regarding marital deduction.
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| Turner | Case party |
Party in Turner v. Commissioner, a 3d Circuit case affirming an IRS Tax Court win against a Family Limited Partnershi...
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| Thompson | Case party (former name) |
Noted as the former name in the Turner v. Commissioner case.
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| Kimbell | Case party |
A case contrasted with the Turner case.
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| Name | Type | Context |
|---|---|---|
| IRS (Internal Revenue Service) |
Mentioned as a party in legal cases (Strangi, Turner) and issuer of rulings (PLR, Rev. Proc., Notice).
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| 5th Circuit |
Court that upheld an IRS win in the Strangi case.
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| 3d Circuit |
Court that affirmed an IRS Tax Court win in the Turner v. Commissioner case.
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| Nationsbank |
Mentioned in a case regarding retroactive tax changes.
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| The Barnes Foundation |
Listed as a topic entry for 12/28/04.
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| House Oversight |
Implied by the Bates number 'HOUSE_OVERSIGHT_022336' in the footer, indicating the document is part of a collection f...
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| Location | Context |
|---|---|
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Mentioned in relation to taxing the sale of a non-resident's artwork and a tax law change for the sale of co-ops.
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Location of the Strangi FLP case.
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Mentioned in relation to its new estate tax and a decoupling law being struck down.
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Mentioned as losing a decoupling case (Oberhand).
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"Personal Revival Trusts"Source
"Fair, Flat Tax Act of 2005"Source
"capital asset"Source
"rule against perpetuities"Source
"safe harbor"Source
"frivolous arguments to avoid when paying taxes"Source
"corporation sole"Source
"ridiculously complex"Source
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