Epstein Secrets

judgment. See id. Since Commissioner v. Procter, supra, Federal courts have relied upon that case to invalidate other saving provisions. See, e.g., Ward v. Commissioner[ Dec. 43,178], 87 T.C. 78 (1986) (invalidating saving clause that provided for a retroactive adjustment of stock to escape any impo

applicable value. Unless otherwise indicated, section references are to the applicable versions of the Internal Revenue Code. Rule references are to the Tax Court Rules of Practice and Procedure. FINDINGS OF FACT I. Preface The parties submitted to the Court stipulated facts and related exhibits. We find th

. •526 Fitch & Grant, of New York City (Elihu Root and William D. Guthrie, both of New York City, of counsel), for appellee Jacob Ruppert. Before WARD, ROGERS, and HOUGH, Circuit Judges. WARD, Circuit Judge. These three cases involve the same question, and in each the appeal is from an order of

and (k), 26 U.S.C.A. § 272(a) (1), (1, k), the first notice of deficiency was clearly sufficient; and since timely filing is made jurisdictional, the Tax Court correctly held th it could not hear the petition. Galvin C. I. IL, 2 Cir., 239 .24 166. Cases c ed, such as ilek C. I. It, 94 II .App.D.C. 97

person physically incapable of refusing to participate, faces a maximum term of life imprisonment. 5. 18 U.S.C. § 2243 - Sexual Abuse of a Minor or Ward Whoever, in the special jurisdiction of the United States, engages in a sexual act with a person between 12 and 15 or with a prisoner, faces up to

ourt of the District of Columbia, the District Court of Guam, the District Court of the Virgin Islands, the United States Court of Federal Claims, the Tax Court of the United States, the Court of International Trade, and the Court of Appeals for the Armed Forces. (Added Pub.L. 91-452, Title II, § 201(a), O