Epstein Index›Documents›EFTA01193903
⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01193903: Jared Huffman, Lisa McClain and Huffman (DS9)

Court FilingDate unavailableEFTA011939034 keyword hits
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A legal document referencing a tax memo involving Hooker Industries, Inc. and a tax commissioner, citing a prior tax court memorandum. The excerpt suggests this is a legal or tax-related reference with no direct connection to Epstein.

👤 Named in This Document
Jared HuffmanLisa McClain
🔑 Evidence Keywords
hookermemorandumconstructionoffshoreCItreat

📋 Key Excerpts12

PersonKeyword
Excerpt 1
Memo. 1994-159, **Hooker** Industries, Inc. V. Commissioner, T.C. Memo. 1982-357, Color Arts, Cargill, 91 F.
Excerpt 2
See **Huffman**, 126 T.C. at 344 (accepting this definition for the purposes of Treas. Reg. § 1.446-1(e)(2)(ii)(b)).
Excerpt 3
But see **Huffman**, 518 F.3d 357, 363 (6th Cir. 2008) where the Sixth Circuit refused to either adopt or reject the Tax Court's definition.

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Source: U.S. Department of Justice

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