EFTA02725304Set 11
2012-12-3159p5,960w
USTC 11.9582-4 1,494,576.07 37.00 1,494,613 1,494,613
USTC 11-9583-2 644,275.33 501,989.28 1,146,265 1,146,265
USTC ... USTC 4902 / 5828403 (14,913,878.06) 15,040,223.54 126,345 126,345
USTC 6216 (394,793.92) 470,925.80 76,132 76,132
TOTAL ... Subsequent Receipts of Principal
Date Received Inventory Value
Receipts Subsequent to Inventory
04/30/2007 USTC 4548 / 5828049 431,696,805.00
07/31/2007 Black Family Partners LP 460,545,600.00
07/31/2007 USTC
https://www.justice.gov/epstein/files/DataSet%2011/EFTA02725304.pdf
EFTA01075600Set 9
2022-12-3159p5,912w
USTC 11-9582-4 1,494,576.07 37.00 1,494,613 1,494,613
USTC 11-9583-2 644,275.33 501,989.28 1,146,265 1,146,265
USTC ... USTC 4902 / 5828403 (14,913,878.06) 15,040,223.54 126,345 126,345
USTC 6216 (394,793.92) 470,925.80 76,132 76,132
TOTAL ... Subsequent Receipts of Principal
Date Received Inventory Value
Receipts Subsequent to Inventory
04/30/2007 USTC 4548 / 5828049 $ 431,696,805.00
07/31/2007 Black Family Partners LP 460,545,600.00
07/31/2007 USTC
https://www.justice.gov/epstein/files/DataSet%209/EFTA01075600.pdf
EFTA00598083Set 9
2006-04-2419p13,662w
USTC Cases, New Dynamics Foundation, Plaintiff v. The United States,
Defendant., U.S. Court of Federal Claims, 2006-1 U.S.T.C. ¶50,286, (Apr. 24,
2006)
New Dynamics Foundation, Plaintiff ... Revenue Service." In an order, see United States v. Estate Preservation Services [ 2000-1 USTC ¶50,202], 38
©2011 Wolters Kluwer. All rights reserved.
7 of 19 7/28/2011 ... EFTA00598089
F.Supp.2d 846 (E. Cal. 1998),M 2000-1 USTC ¶50,203), 202 F.3d 1093 (9 th Cir. 2000), the district court
noted that the NDF promotional materials
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598083.pdf
EFTA00598056Set 9
2011-02-1415p11,023w
have relinquished dominion
and control over the donated property, Pollard v. Commissioner [ 86-1 USTC 19331], 786 F.2d 1063, 1067
(11th Cir. 1986), affg. [ Dec. 41,540(M)], T.C. Memo ... substantial benefit in return, United States v. Am. Bar
Endowment [ 86-1 USTC 19482], 477 U.S. 105, 118 (1986); and (3) a contribution of $250 or more must be
C2011 ... advised fund as set out in Mad. Found., Inc. v. United States [ 87-2 USTC Q9602], 13 CI. Ct. 486 (1987).
They maintain that, consistent with the holding in that
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598056.pdf
EFTA00598102Set 9
2007-12-1731p20,075w
Corp. v. Commissioner
[Dec. 42,800) 85 T.C. 1075, 1084 (1985), affd. [87-1 USTC ¶9192) 812 F.2d 158 (4th Cir. 1987). Such
need exists even though in a particular ... Memo. 2006-15 (quoting Wolf v.
Commissioner [93-2 USTC ¶50,501] 4 F.3d 709, 713 (9th Cir. 1993), affg. (Dec. 47,341(M)] T.C. Memo. 1991-212);
see Patin ... affd. sub nom. Skeen v. Commissioner[89-1 USTC
¶9117] 864 F.2d 93, 94 (9th Cir. 1989).
Although a reasonable expectation of profit is not required, the facts and circumstances
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598102.pdf
EFTA00598147Set 9
2011-06-158p5,152w
F.2d 985 (10th Cir.
1971). Petitioners argue that Succession ofMcCord v. Commissioner( 2006-2 USTC ¶60,530), 461 F.3d 614 (5th
Cir. 2006), revg. 120 T.C. 358 (2003), is such ... 7/28/2011 7:44 AM
EFTA00598152
laws allow. Gregory v. Havering( 35-1 USTC ¶9043), 293 U.S. 465, 469 (1935). Courts, however, may disregard
the form of a transaction in favor ... fact that a taxpayer engaged in
estate planning. See Strangi v. Commissioner[ 2002-2 USTC ¶60,441), 293 F.3d 279, 282 (5th Cir. 2002), affg. in
part and revg
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598147.pdf
EFTA00597664Set 9
14p5,962w
EFTA00597672
See Rothstein, 54 AFTR 2d 84-5072, 735 F2d 704, 84-1 USTC ¶9505 (CA-2, 1984) (discussed
below ... derived from the case of Kintner, 46 AFTR
995, 216 F2d 418, 54-2 USTC ¶9626 (CA-9, 1954).
8
TD 8697, 12/17/96.
Reg. 301.7701-3(a). A business entity ... AFTR 2d 84-5072, 735 F2d 704, 84-1 USTC 19505 (CA-2, 1984).
sa
Pennsylvania Personal Income Tax Guide (03/06).
64
See e.g., Cleveland Browns Transportation
https://www.justice.gov/epstein/files/DataSet%209/EFTA00597664.pdf
EFTA01087315Set 9
2012-12-314p1,456w
ASSETS
Current Assets
Checking/Savings
0100.00 • CASH
0100-10 • CASH • USTC A/Cif 17,818,631.69
0100.20 CASH - 5492/41-01-100-5874386 11,263.74
0100-30 . CASH - JPM AlCe 921,015.04
Total 0100-00 • CASH ... Ordinary Income/Expense
Income
6000.00 • INTEREST INCOME
6001-10 • INTEREST INC - USTC 0 12-0013-5 17.97627
6001-20 • INTEREST INC - X 54921..5874386 8.44
6001.50 • INTEREST INC - JPM 0 Q22462008
https://www.justice.gov/epstein/files/DataSet%209/EFTA01087315.pdf
EFTA00598133Set 9
2004-11-186p3,815w
USTC Cases, Lapham Foundation, Inc., Petitioner-Appellant v. Commissioner
of Internal Revenue, Respondent-Appellee., U.S. Court of Appeals, Sixth
Circuit, 2004-2 U.S.T.C. ¶50,420, (Nov. 18, 2004)
Lapham Foundation
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598133.pdf