HOUSE_OVERSIGHT_022342.jpg
1.61 MB
Extraction Summary
15
People
6
Organizations
4
Locations
12
Events
3
Relationships
6
Quotes
Document Information
Type:
Table of contents / index for a publication titled 'tax topics', likely part of a collection for a house oversight committee investigation.
File Size:
1.61 MB
Summary
This document is a page from a table of contents for a 2013 publication called 'Tax Topics', identified by the Bates number HOUSE_OVERSIGHT_022342. It lists significant US tax-related events, court cases, and IRS rulings from January to September 2000, covering topics like estate tax, inheritance tax, and tax law interpretations. Although the user prompt described it as 'Epstein-related', the document itself contains no mentions of Jeffrey Epstein, his known associates, or related activities.
People (15)
| Name | Role | Context |
|---|---|---|
| Gov. Jesse Ventura | Governor of Minnesota |
Mentioned in relation to Minnesota public school education on 09/15/00.
|
| Horstmeier | Subject of estate case |
Mentioned in 'Estate of Horstmeier' case where a 'surviving spouse' in a same-sex relationship lost a 50% co-ownershi...
|
| Harrison | Subject of estate case |
Mentioned in 'Estates of Harrison' case where credit for tax on prior transfers was denied (09/15/00).
|
| Esther Brabson | Subject of estate case |
Mentioned in 'Estate of Esther Brabson' case regarding settlement fees and tax apportionment (09/08/00).
|
| Stinson | Subject of IRS case |
Subject of an IRS case where it was ruled that gifts to a corporation do not qualify for annual exclusion (06/09/00).
|
| Thomas | Subject of IRS case |
Subject of an IRS case where the 'economic benefit' doctrine did not accelerate taxability of lottery winnings (06/09...
|
| Amini | Subject of tax case |
Subject of a case where it was ruled that embezzled money is taxable income (05/19/00).
|
| Mueller | Subject of tax case |
Subject of a case where 'married filing jointly' status was ruled unavailable for a taxpayer in a same-sex relationsh...
|
| Algerine Smith | Subject of estate case |
Subject of 'Estate of Algerine Smith' case concerning the estate tax valuation of a disputed claim, where the 5th Cir...
|
| Bunney | Subject of tax case |
Subject of a case where a community property IRA distribution to an ex-spouse was ruled taxable to the IRA owner (04/...
|
| Armstrong | Subject of tax case |
Subject of a case where donees were found subject to transferee liability (03/24/00).
|
| Elsie Church | Taxpayer |
Taxpayer who won a Texas partnership case against the United States (02/28/00).
|
| President Clinton | President of the United States |
Mentioned in relation to his final budget for fiscal year 2001 (01/11/00).
|
| O.J. Simpson | Former athlete/public figure |
His estate is mentioned in the context of an attempted casualty loss claim for a neighboring property (01/11/00).
|
| Chamales | Claimant |
Party who attempted a casualty loss claim for property next to O.J. Simpson's estate (01/11/00).
|
Organizations (6)
| Name | Type | Context |
|---|---|---|
| U.S. House of Representatives |
Mentioned regarding a Republican edge narrowing and an override of an inheritance tax repeal veto.
|
|
| Republican Party |
Mentioned as having their edge in the House narrow.
|
|
| Internal Revenue Service (IRS) |
Mentioned multiple times for rulings on trusts, corporate gifts, lottery winnings, and tax shelters.
|
|
| New Hampshire House |
Mentioned for overriding an inheritance tax repeal veto.
|
|
| 5th Circuit Court |
Reversed a Tax Court decision in the 'Estate of Algerine Smith' case.
|
|
| U.S. Tax Court |
Its decision was reversed by the 5th Circuit in the 'Estate of Algerine Smith' case.
|
Timeline (12 events)
01/11/00
President Clinton's final budget for fiscal year 2001 is presented; 'Chamales' case involves an attempted casualty loss for property next to O.J. Simpson's estate.
United States
02/28/00
Report that corporate tax refunds are up; taxpayer Elsie Church wins a Texas partnership case against the United States.
Texas
05/15/00
5th Circuit reverses Tax Court in 'Estate of Algerine Smith' regarding the estate tax valuation of a disputed claim.
United States
07/14/00
Discussion of possible estate tax repeal; New Hampshire House overrides inheritance tax repeal veto; IRS ruling on joint-ownership (PLR 200034029); draft legislation (S. 2781) on charitable contributions by artists.
New Hampshire
08/07/00
Discussion of strategies for passing tax reform; New Hampshire upholds its inheritance tax.
New Hampshire
09/08/00
Override on estate repeal veto fails; final GRAT regulations (T.D. 8899) are issued; ruling in 'Estate of Esther Brabson' on settlement fees; ruling on dependency exemption for a kidnapped child (ILM 200034029).
United States
09/15/00
Override on 'marriage penalty' veto fails; Republican edge in House narrows; 'Estate of Horstmeier' ruling on same-sex co-ownership; 'Estates of Harrison' ruling on tax credits; Gov. Jesse Ventura's comments on Minnesota education.
United States
Locations (4)
| Location | Context |
|---|---|
|
Mentioned in relation to Gov. Jesse Ventura and public school education.
|
|
|
Mentioned regarding upholding inheritance tax and a governor's veto of its repeal.
|
|
|
Location of a partnership case won by taxpayer Elsie Church.
|
|
|
Defendant in the 'Elsie Church v. United States' case.
|
Relationships (3)
Chamales attempted a casualty loss claim for property located next to O.J. Simpson's estate.
Presented his final budget for fiscal year 2001.
Elsie Church was the plaintiff who won a Texas partnership case against the United States (defendant).
Key Quotes (6)
"marriage penalty"Source
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Quote #1
"surviving spouse"Source
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Quote #2
"5 & 5"Source
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Quote #3
"economic benefit"Source
HOUSE_OVERSIGHT_022342.jpg
Quote #4
"married filing jointly"Source
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Quote #5
"ghoulish"Source
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Quote #6
Full Extracted Text
Complete text extracted from the document (2,543 characters)
09/15/00
Override on "marriage penalty" veto fails; Republican edge in House
2000-12
narrows; "surviving spouse" in same-sex relationship loses 50% co-ownership
argument (Estate of Horstmeier); credit for tax on prior transfers doesn't fly (Estates of
Harrison); Gov. Jesse Ventura on Minnesota public school education
Override on "marriage penalty" veto fails; Republican edge in House
2000-12
narrows; "surviving spouse" in same-sex relationship loses 50% co-ownership
argument (Estate of Horstmeier); credit for tax on prior transfers doesn't fly (Estates of
Harrison); Gov. Jesse Ventura on Minnesota public school education
09/08/00
Override on estate repeal veto fails; final GRAT regulations issued (T.D. 8899, 26
CFR Part 25); settlement fees and tax apportionment (Estate of Esther Brabson);
dependency exemption for kidnapped child (ILM 200034029)
2000-11
Override on estate repeal veto fails; final GRAT regulations issued (T.D. 8899, 26
CFR Part 25); settlement fees and tax apportionment (Estate of Esther Brabson);
dependency exemption for kidnapped child (ILM 200034029)
2000-11
08/07/00
Strategies for passing tax reform; New Hampshire upholds inheritance tax
2000-10
Strategies for passing tax reform; New Hampshire upholds inheritance tax
2000-10
07/14/00
Thoughts on possible estate tax repeal; New Hampshire House overrides inheritance
tax repeal veto; the problem of joint-ownership (PLR 200034029); draft legislation to
permit fair market value deduction for charitable contributions by artists and authors
(S. 2781)
2000-09
Thoughts on possible estate tax repeal; New Hampshire House overrides inheritance
tax repeal veto; the problem of joint-ownership (PLR 200034029); draft legislation to
permit fair market value deduction for charitable contributions by artists and authors
(S. 2781)
2000-09
06/29/00
Projected surpluses; estate tax repeal movement
2000-08
Projected surpluses; estate tax repeal movement
2000-08
06/09/00
New Hampshire governor vetoes inheritance tax repeal; IRS ruling on a "5 & 5"
power: ever-increasing ownership of the trust (PLR 200022035); IRS wins two cases:
gifts to a corporation don't qualify for annual exclusion (Stinson); "economic benefit"
doctrine doesn't accelerate taxability of lottery winnings (Thomas)
2000-07
New Hampshire governor vetoes inheritance tax repeal; IRS ruling on a "5 & 5"
power: ever-increasing ownership of the trust (PLR 200022035); IRS wins two cases:
gifts to a corporation don't qualify for annual exclusion (Stinson); "economic benefit"
doctrine doesn't accelerate taxability of lottery winnings (Thomas)
2000-07
05/19/00
H.R. 8 and estate tax repeal; embezzled money is taxable income (Amini); no
"married filing jointly" available for taxpayer in same-sex relationship (Mueller)
2000-06
H.R. 8 and estate tax repeal; embezzled money is taxable income (Amini); no
"married filing jointly" available for taxpayer in same-sex relationship (Mueller)
2000-06
05/15/00
Estate tax valuation of a disputed claim: Estate of Algerine Smith. Commissioner - 5th
Circuit reverse Tax Court
2000-05
Estate tax valuation of a disputed claim: Estate of Algerine Smith. Commissioner - 5th
Circuit reverse Tax Court
2000-05
04/13/00
IRS goes after "ghoulish" charitable lead trusts (REG-100291-00; new tax shelter
listings apply to individuals as well as corporations; IRS permits disclaimer to change
IRA beneficiaries (PLR 200013041); community property IRA distribution to ex-
spouse taxable to IRA owner (Bunney); charitable bequest of non-qualified stock
options taxable to charity, not estate (PLR 20012076)
2000-04
IRS goes after "ghoulish" charitable lead trusts (REG-100291-00; new tax shelter
listings apply to individuals as well as corporations; IRS permits disclaimer to change
IRA beneficiaries (PLR 200013041); community property IRA distribution to ex-
spouse taxable to IRA owner (Bunney); charitable bequest of non-qualified stock
options taxable to charity, not estate (PLR 20012076)
2000-04
03/24/00
Donees subject to transferee liability (Armstrong); converting NIM-CRUTs to CRUTs
(Notice 99-31); discharge of GRAT liability (TAMs 200010010 and 200011005)
2000-03
Donees subject to transferee liability (Armstrong); converting NIM-CRUTs to CRUTs
(Notice 99-31); discharge of GRAT liability (TAMs 200010010 and 200011005)
2000-03
02/28/00
Corporate tax refunds are up; taxpayer wins Texas partnership case (Elsie Church v.
United States)
2000-02
Corporate tax refunds are up; taxpayer wins Texas partnership case (Elsie Church v.
United States)
2000-02
0/11/00
President Clinton's final budget (fiscal year 2001); attempted casualty loss for
property next to O.J. Simpson's estate (Chamales)
2000-01
President Clinton's final budget (fiscal year 2001); attempted casualty loss for
property next to O.J. Simpson's estate (Chamales)
2000-01
Tax Topics - Table of Contents - 2013-13
HOUSE_OVERSIGHT_022342
HOUSE_OVERSIGHT_022342
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