<table><tr><th>From:</th><th>Jeffrey Epstein &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:</td><td>Sunday, September 22, 2013 11:26 AM</td></tr><tr><td>To:</td><td>Alan S Halperin; Ada Clapp</td></tr></table>

my argument is that leon is owner for fed income tax =urposed of the promissory note, he owns the consideration. and su=stituties the art. It cannot be recognized for sales taz as he owns =he same consideration before and after. its not that there is no con=ideration it is the ownsership of that consideration did not change.=AO

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