here - Fuerst Ittleman David & Joseph, PL
here - Fuerst Ittleman David & Joseph, PL here - Fuerst Ittleman David & Joseph, PL
Case: 11-1612 Document: 003110561288 Page: 6 Date Filed: 06/13/2011 McHenry v. Comm’r, No. 7568-10 (T.C.)………………………………...………15 Pickel v. United States, 746 F.2d 176 (3d Cir. 1984)…………………………18, 28 SEC v. Wheeling-Pittsburgh Steel Corp., 648 F.2d 118 (3d Cir. 1981) (en banc)..27 Soto v. United States 273 F. 628 (3d Cir. 1921)…………………………………..23 Teffeau, et al. v. Comm’r, et al., No. 3:10-cv-123 (D.V.I.)……………………….15 Lewis Teffeau v. Comm’r, No. 27904-10 (T.C.)…………………………………..16 Linda Teffeau v. Comm’r, No. 27905-10 (T.C.)…………………………………..16 United States v. LaSalle National Bank, 437 U.S. 298 (1978)……………………18 United States v. McCarthy, 514 F.2d 368 (3d Cir. 1975)…………………………27 United States v. Powell, 379 U.S. 48 (1964)………………………………....passim United States v. Rockwell, 897 F.2d 1255 (3d Cir. 1990)…………………17-18, 28 Village of Willowbrook v. Grace, 528 U.S. 562 (2000), aff’g 160 F.3d 386 (7th Cir. 1998)……………………………………………………………………………....22 Weinberger v. Wiesenfeld, 420 U.S. 636 (1975), aff’g 367 F.Supp. 981 (D.N.J. 1973)………………………………………………………………………………23 AMENDMENTS TO THE UNITED STATES CONSITUTION 5 th Amendment…………………………………………………………...21, 22, 30 14 th Amendment…………………………………………………………..21, 22, 30 FEDERAL STATUTES 26 U.S.C. (IRC) § 932…………………………………………………………...…8 26 U.S.C. (IRC) § 934…………………………………………………………...…7 1001 BRICKELL BAY DRIVE, 32 ND FUERST ITTLEMAN, PL FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM Page | v
26 U.S.C. (IRC) § 6501………………………………………………………passim 48 U.S.C. § 1397………………………………………………………………...6, 7 TREASURY REGULATIONS Treas. Reg. § 1.932-1(c)(2)(ii)…………………………………………………….25 USVI STATUTES 29 V.I.C. § 701 et seq…………………………………………………………….…7 29 V.I.C. § 704 et seq…………………………………………………………….…7 RULES Case: 11-1612 Document: 003110561288 Page: 7 Date Filed: 06/13/2011 Federal Rule of Appellate Procedure 42…………………………………………..14 Federal Rule of Civil Procedure 72……………………………………………….12 Federal Rule of Evidence 801…………………………………………………….27 IRS GUIDANCE FSA 199906031; 1998 FSA LEXIS 18………………………………………..19-20 Notice 2007-31; 2007-1 C.B. 971; 2007-16 I.R.B. 971……………………...passim Notice 2007-19; 2007-1 C.B. 689; 2007-11 I.R.B. 689……………………...passim Tax Guide for Individuals With Income From U.S. Possessions (2001 and 2002)........................................................................................................................10 OTHER Convention between the United States and Denmark, 39 Stat. 1706, proclaimed January 25, 1917……………………………………………………………..6, fn. 7 Katcher, Stark, & Schantz, Signed, Sealed, Delivered – USVI Returns and Section 6501, 2009 TNT 161-8 (Aug. 24, 2009)……………………………………………3 Naval Service Appropriation Act of July 12, 1921……………………………...…7 1001 BRICKELL BAY DRIVE, 32 ND FUERST ITTLEMAN, PL FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM Page | vi
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26 U.S.C. (IRC) § 6501………………………………………………………passim<br />
48 U.S.C. § 1397………………………………………………………………...6, 7<br />
TREASURY REGULATIONS<br />
Treas. Reg. § 1.932-1(c)(2)(ii)…………………………………………………….25<br />
USVI STATUTES<br />
29 V.I.C. § 701 et seq…………………………………………………………….…7<br />
29 V.I.C. § 704 et seq…………………………………………………………….…7<br />
RULES<br />
Case: 11-1612 Document: 003110561288 Page: 7 Date Filed: 06/13/2011<br />
Federal Rule of Appellate Procedure 42…………………………………………..14<br />
Federal Rule of Civil Procedure 72……………………………………………….12<br />
Federal Rule of Evidence 801…………………………………………………….27<br />
IRS GUIDANCE<br />
FSA 199906031; 1998 FSA LEXIS 18………………………………………..19-20<br />
Notice 2007-31; 2007-1 C.B. 971; 2007-16 I.R.B. 971……………………...passim<br />
Notice 2007-19; 2007-1 C.B. 689; 2007-11 I.R.B. 689……………………...passim<br />
Tax Guide for Individuals With Income From U.S. Possessions (2001 and<br />
2002)........................................................................................................................10<br />
OTHER<br />
Convention between the United States and Denmark, 39 Stat. 1706, proclaimed<br />
January 25, 1917……………………………………………………………..6, fn. 7<br />
Katcher, Stark, & Schantz, Signed, Sealed, Delivered – USVI Returns and Section<br />
6501, 2009 TNT 161-8 (Aug. 24, 2009)……………………………………………3<br />
Naval Service Appropriation Act of July 12, 1921……………………………...…7<br />
1001 BRICKELL BAY DRIVE, 32 ND<br />
FUERST ITTLEMAN, <strong>PL</strong><br />
FLOOR, MIAMI, FL 33131 • T: 305.350.5690 • F: 305.371.8989 • WWW.FUERSTLAW.COM<br />
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