They turned out to be shams, coming from a file in his computer labeled "fake docs".
The cliché that "Training Day" subverted is restored, as both cops and robbers seem mostly to be shamming their badness while waiting for a little tenderness.
The courts have found such deals to be shams, but Treasury officials say the Internal Revenue Service fails to detect the vast majority of such shelters.
Along the way, the attorney general's team also shut down or sued affiliated law firms, process servers and debt consolidators whose services turned out to be shams.
Highly abusive devices are defined as those that rely on techniques that the courts have already found to be shams and which lack economic substance or a business purpose other than evading taxes.
Grotius argued that wars of aggression are legal as long as states provide justification for them, but that even when the justifications prove to be shams the winners have a right to keep whatever they have managed to seize.
It also wants to make the point using a business that once sat at the heart of Enron's operations all widely reckoned, in the public imagination, to be shams.
Subjects were blind to which session was sham as electrodes were attached and comfort and impedance testing occurred in both sessions.
