ing struck down: Hemphill 2005-02 01/28/05 Social security, the estate tax and tax reform; several cases: Banks (contingent 2005-01 attorney's fees); Harkins (“corporation sole”); Davis (marital deduction) 2004 12/28/04 The Barnes Foundation 2004-15 11/24/04 2005 inflation-adjusted numbers; how a low 7520