Epstein Secrets

d tax apportionment (Estate of Esther Brabson); dependency exemption for kidnapped child (ILM 200034029) 08/07/00 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 2000-09 tax repeal veto;

y); charitable bequest of non-qualified stock options taxable to charity, not estate (PLR 20012076) 03/24/00 Donees subject to transferee liability (Armstrong); converting NIM-CRUTs to CRUTs 2000-03 (Notice 99-31); discharge of GRAT liability (TAMs 200010010 and 20001 1005) 02/28/00 Corporate tax refunds a

udicial SO EFTA00299070 process," id., which prohibits "parties from deliberately changing positions according to the exigencies of the moment." New Hampshire v. Maine, 532 U.S. 742, 749-50 (2001). "Stated simply, the doctrine of judicial estoppel rests on the principle that "absent any good explanation,

titution's delegation of "take Care" duties, U.S. Const. art. II, § 3, and the pardon power, id. § 2, to the Executive Branch. See United States v. Armstrong, 517 U.S. 456, 464 . . . (1996); In re Aiken Cnty., 725 F.3d 255, 262-63 (D.C.Cir.2013). Decisions to initiate charges, or to dismiss charges once

97 U.S. 358, 364 (1970) (holding that proof beyond a reasonable doubt is constitutionally required under the Due Process Clause). ° United States v. Armstrong, 517 U.S. 456, 456-71 (1996) (examining selective prosecution claim based on racial bias); see also Whren v. United States, 517 U.S. 806, 813 (1996)

on the approval from a state prosecutor or a judge. *° Rhode Island authorizes private prosecutions only for misdemeanors. 8’ Under state common law, New Hampshire might permit the same for nonjailable offenses. °° Beyond that, judges in many states can issue an arrest warrant or criminal summons based on a priv