From: Jeffrey Epstein <[email protected]> Sent: Sunday, September 22, 2013 11:26 AM To: Alan S Halperin; Ada Clapp my argument is that leon is owner for fed income tax =urposed of the promissory note, he owns the consideration. and su=stituties the art. It cannot be recognized for sales taz as he owns =he same consideration before and after. its not that there is no con=ideration it is the ownsership of that consideration did not change. T=e information contained in this communication is confidential, may be a=torneyclient privileged, may constitute inside information, and is int=nded only for the use of the addressee. It is the property of Jeffrey Epstein Unau=horized use, disclosure or copying of this communication or any part th=reof is strictly prohibited and may be unlawful. If you have received t=is communication in error, please notify us immediately by return e-mail or=by e-mail to [email protected] <mailto:[email protected]> , and destroy this communication and all copies t=ereof, including all attachments. copyright -all rights reserved --001a113495aa56ce1004e6f72cc8-- conversation•id 267525 date-last-viewed 0 date-received 1379849182 flags 8590195713 remote-id 344677 1 EFTA_R1_01747076 EFTA02575646