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Constitution (Fifth Amendment)134 and abused her discretion by
determining under Rev. Rul. 87-89, 1987-2 C.B. 195, situations
(1) and (2),135 that the interest at issue in the Bank transac-
tions involved herein was, in substance, paid by Radcliffe and
BOT, respectively, to one or more of the foreign corporations
pledging collateral and that therefore such interest was subject
to withholding tax under section 1442(a) by those two compa-
nies.136 Petitioner presumably contends, although he does not
explicitly argue, that if we were to sustain his constitutional
and/or abuse of discretion claims, we would reject respondent's
determinations relating to the Bank transactions involved in
these cases.
In Rev. Rul. 87-89, supra, the Service purported to rely on
134 Although the determinations that petitioner claims on brief
were the result of respondent's unconstitutional conduct were
made with respect to Radcliffe and BOT, he contends that those
determinations violated his right to equal protection of the law
under the Fifth Amendment, rather than any constitutional rights
of Radcliffe and BOT. Accordingly, we address petitioner's
constitutional claim on the terms in which he has framed it.
135 Rev. Rul. 95-56, 1995-36 I.R.B. 20, rendered Rev. Rul. 87-
89, 1987-2 C.B. 195, situations (1) and (2), obsolete for pay-
ments made after Sept. 10, 1995, that are subject to the final
regulations under sec. 7701(l), T.D. 8611, 60 Fed. Reg. 40997
(Aug. 11, 1995).
136 We do not understand petitioner to argue that, and therefore
we do not consider whether, respondent violated petitioner's
right to equal protection of the law under the Fifth Amendment
and abused her discretion by determining the deficiencies at
issue with respect to the Horbury transaction. In any event,
petitioner has not shown that respondent violated the Fifth
Amendment or abused her discretion in making her determinations
regarding that transaction.
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