Epstein Index›Documents›EFTA01106843
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01106843: Large_file_1mb_plus, Construction and Treat (DS9)

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This document concerns real estate valuation and estate tax matters, specifically describing how property prices were determined through appraisal for estate tax return purposes. It references trustees of trusts who were related to one another, indicating trust administration and estate planning documentation related to Epstein's assets.

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PersonKeyword
Excerpt 1
The price was determined through the use of an appraisal to fix the value of the real estate for purposes of the estate tax return. The trustees of the trusts were the same, the trustees were related
Excerpt 2
Our view of the relevance of these interpretations of the same or similar language in other Code sections to the appropriate **construction** of § 707(b)(3
Excerpt 3
increases the beneficial interest of A's grandchildren in E and F, and if we disregard the Purchasing Trusts as separate entities from their owners and **treat**

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