. CRIM. P. 6(e) DB-SDNY-0000703 EFTA_00143488 EFTA01282396 J EPSTEIN:VIRGIN ISLANDS FOUNDATION stances. See Revenue Ruling 67-244, published in Cumulative •Bulletin 1967-2, on page 104, which sets forth guidelinei regarding the deductibilitY, as chari- table contributions, of payments made by taxpayers for admission' t