Tuesday, February 23, 2010

Tax Returns: A Comprehensive Assessment of the Bush Administration's Record on Cutting Taxes

Tax Returns: A Comprehensive Assessment of the Bush Administration's Record on Cutting Taxes

By Joel Friedman and Isaac Shapiro
Revised April 23, 2004
RELATED AREAS OF RESEARCH
Tax — Federal
2001/2003 Tax Cuts
Individuals and Families

Executive Summary
The Bush Administration has stood in favor of tax cuts through thick and thin. In the midst of a booming economy and large projected budget surpluses, President Bush’s top economic policy initiative — both as a candidate in 2000 and upon taking office — was to cut taxes. When the economy slowed, the Bush Administration’s response also was dominated by tax cuts. Now, in the face of yawning deficits and its own pledge to reduce them, the Administration has again put forward large, permanent tax cuts as part of its most recent budget.

This analysis offers a comprehensive review of the Bush Administration’s tax cuts. It assesses their costs, benefits to different income groups, and economic effects to date, as well as down the road. It both synthesizes previous findings about the individual tax measures and includes new findings about their combined effects, using new distributional analyses by the UrbanI nstitute-Brookings Institution Tax Policy Center and fresh cost estimates by the Center on Budget and Policy Priorities. The early returns on the effects of the tax cuts have not been good.

The Bush tax cuts have contributed to revenues dropping in 2004 to the lowest level as a share of the economy since 1950, and have been a major contributor to the dramatic shift from large projected budget surpluses to projected deficits as far as the eye can see.

The tax cuts have conferred the most benefits, by far, on the highest-income households — those least in need of additional resources — at a time when income already is exceptionally concentrated at the top of the income spectrum.
The design of these tax cuts was ill-conceived, resulting in significantly less economic stimulus than could have been accomplished for the same budgetary cost. In part because the tax cuts were not as effective as alternative measures would have been, job creation during this recovery has been notably worse than in any other recovery since the end of World War II.

If the Administration’s latest tax proposals — which would make permanent most of the tax cuts enacted in 2001 and 2003 and establish new tax cuts on top of that — are enacted, the long-term results are likely to be even more troubling. Over the next 10 years, total tax-cut costs will equal $3.9 trillion, reaching nearly $600 billion or 3.3 percent of the economy in 2014 alone. (These calculations include the effects of the higher interest payments caused by the tax cuts.) The resulting higher deficits will slow future economic growth, saddle future generations with sizable interest payments, and leave the nation ill-prepared not only for the retirement of baby boomers but also for responding to potential future crises — from security matters to natural or environmental disasters — the particulars of which are unknown today.

Pressure to reduce these deficits will mount. Because the tax cuts are so tilted toward the highest-income households — and become even more so over time, as some of the upper-income tax cuts phase-in — the burden of financing these lopsided tax cuts ultimately is likely to be borne disproportionately by households who gain only modestly from the tax cuts. This will be the case unless offsetting spending cuts or tax increases are enacted that reduce benefits or raise taxes primarily on high-income households. As a result, over the long term most Americans may well be net losers from the tax cuts.

Cost of Tax Cuts
The Tally So Far
The three rounds of tax-cut legislation (in 2001, 2002, and 2003) account for a substantial share of the nation’s current deficit.

The tax cuts would reduce revenues by $276 billion in 2004, according to Joint Committee on Taxation estimates. Further, the interest costs associated with the enacted tax cuts would equal $20 billion, using Congressional Budget Office assumptions. The total cost would therefore be $297 billion, or 2.6 percent of the economy (or GDP).

Using these estimates, the cost of the tax cuts account for more than half of the 2004 deficit, which CBO estimates to be $477 billion or 4.2 percent of GDP. Based on these estimates, the deficit would have been 1.6 percent of GDP without the tax cuts.
These calculations, however, do not take into account the economic effects of the tax cuts. Most economic analyses suggest that the tax cuts have had some positive effect on the economy in the short run — at issue is the extent of this positive effect given their cost. These positive effects would make the short-run revenue losses associated with tax cuts somewhat smaller, and estimates of the deficit without the tax cuts somewhat higher. Nevertheless, even using the Administration’s assumptions about the economic effects of its tax cuts, the tax cuts would still account for 45 percent of the 2004 deficit.

Table 1:
Tax Cuts and the 2004 Deficit
(excluding economic effects)

As Percent of GDP
2004 deficit with tax cuts
4.2%
Cost of tax cuts
2.6%
2004 deficit without tax cuts
1.6%
Source: CBPP calculations based on data from the Joint Committee on Taxation and the Congressional Budget Office

Indeed, the contribution of the tax cuts to the current deficit exceeds the contributions attributable to other factors, such as the economic downturn. A new CBO study finds that the direct effects of the business cycle account for only six percent of the 2004 deficit. Furthermore, when the cost of all legislation enacted since 2001 is considered, the tax cuts are found to cost more than all program increases combined, including increases in military expenditures, homeland security, and education spending. Domestic discretionary spending (which is funded on an annual basis) is now being singled out by the President and Congress for reductions. The cost of the tax cuts, however, is 18 times the cost of the increases in domestic discretionary spending.

Table 2:
Historically Low Revenues, Not High Spending, Behind Current Deficit

As Percent of GDP

Average, 1980-2003
2004
Spending
21.1%
20.0%
Revenue
18.5%
15.8%
Deficit
2.6%
4.2%
Source: Congressional Budget Office

In 2004, CBO estimates that federal revenues will fall to their lowest level as a share of GDP — 15.8 percent — since 1950. The revenue base will be smaller, as a share of the economy, than it was before programs such as Medicare, Medicaid, and the interstate highway system existed. In contrast, total federal spending in 2004 is not estimated to be at particularly high levels as a share of the economy. CBO projects that federal spending will equal 20.0 percent of GDP in 2004, a level that is lower than in the 22 years from 1975 to 1996.

Unprecedented Use of Gimmicks

Research by Brookings Institution economists William Gale and Peter Orszag underscores the extent to which the design of the tax cuts has relied on budget gimmickry. They found that in the 1990s, the practice of having tax cuts appear to expire — that is, of enacting tax cuts ostensibly scheduled to expire after a few years when the intention and likely actual outcome was to have the tax cuts become a permanent fixture of law — was employed on a modest scale. The practice exploded, however, with the 2001 tax-cut legislation.

Gale and Orszag, citing CBO data, show that at the start of 2001 the cost ten years down the road of extending all tax-cut measures in law that had a temporary status was $22 billion. By contrast, if the temporary tax-cut provisions in place today are all extended, their cost in ten years (i.e., in 2014) will be $431 billion.

The Administration has engaged in ongoing efforts to obscure the ultimate costs of its tax cuts. These efforts are reflected in the Administration’s current budget, released in February 2004. The budget shows deficit figures only over the next five years, which obscures the likely growth of the deficit in the second half of the coming decade under the Administration’s proposals, with the large deficits driven in significant part by its proposal to make the tax cuts permanent.

In addition, in its current budget, the Administration proposes new tax-advantaged savings and investment accounts that feature striking timing gimmicks. As a result, this proposal raises revenue over the first five years. But the proposal would cause increasingly large revenue losses after that. The proposal ultimately is likely to cost the equivalent of $35 billion a year.[1]

In a final, particularly audacious gimmick, in legislation sent to Congress on April 2, the Administration proposes a budget rule that would, for official purposes, make the cost of extending the 2001 and 2003 tax cuts disappear. If this change were enacted, the CBO would be required to show legislative proposals to make the tax cuts permanent as having zero cost.

The Long-Term Costs

If the tax cuts the Administration wants to make permanent are made permanent, current relief from the swelling Alternative Minimum Tax is continued, as most observers expect it will be (the Administration supports continuation of AMT relief but has not yet put forward a specific AMT proposal), and the additional tax cuts the Administration has proposed are enacted, the future costs of these tax cuts will be extremely large.

Over the 10-year period from 2005 through 2014, the direct costs of the enacted and proposed tax cuts would total $2.8 trillion. The cost would equal 2.1 percent of the economy in 2014.

From 2005 through 2014, the increased interest payments on the debt that result from the tax cuts would amount to $1.1 trillion. The interest payments would grow steadily with each passing year and in 2014 would equal $218 billion — or 1.2 percent of the economy. This amount alone is as large a share of the economy as the government now spends on all programs and activities under the Departments of Education, Homeland Security, Interior, Justice, and State combined.
Considering both the direct costs of the tax cuts and the associated increase in interest payments, the tax cuts would increase deficits by nearly $4 trillion between 2005 and 2014.

Over the next 75 years, the cost of these tax cuts — assuming they are made permanent — would be more than the combined shortfall in the Social Security and Medicare Hospital Insurance trust funds.

In the absence of the tax cuts, the deficit picture over the coming decade would look very different. Without the tax cuts, the deficit would be under $100 billion in most years. With the tax cuts, the deficit is projected to grow to more than $675 billion by the end of the decade.[2] If the tax cuts are extended, revenues over this period will remain at quite low levels by recent historical standards. Over the next decade, average revenues as a share of GDP would be lower than the average levels of revenues in the 1960s, 1970s, 1980s, and 1990s.

Distribution of Tax-Cut Benefits
The benefits that the tax cuts provide to different groups vary dramatically. New data from the TaxPolicyCenter show the effects in 2004 of the tax cuts that have already been enacted, including the corporate and estate tax cuts, as well as the individual income tax cuts. The TaxPolicyCenter data show that the combined effect of the tax cuts in 2004 is as follows:

The one-fifth of households in the middle of the income spectrum will receive an average tax cut of $647.

The top one percent of households will receive tax cuts averaging almost $35,000 — or 54 times as much as that received on average by those in the middle of the income spectrum.

Households with incomes above $1 million will receive tax cuts averaging about $123,600. The tax cuts for millionaires will cause their after-tax income to jump by 6.4 percent, nearly three times the percentage increase received by the middle fifth.
The overall shares of the tax cuts that are going to different households also are illuminating. The TaxPolicyCenter data show that:

In 2004, the middle 20 percent of households will receive 8.9 percent of the tax cuts.
By contrast, millionaires — totaling just 0.2 percent of U.S. households — will receive 15.3 percent of the tax cuts.[3] In other words, the small handful of millionaires will receive total tax cuts far larger than those received by the entire middle 20 percent of households.
The tax cuts will confer more than $30 billion on the nation’s 257,000 millionaires in 2004 alone.
Table 3:
Distribution of Tax-Cut Benefits in 2004
(reflects tax cuts enacted since 2001)
Income Class
Average tax cut
% increase in after-tax income
% share of tax cut
Middle 20 percent
$647
2.3%
8.9%
Top one percent
$34,992
5.3%
24.2%
Over $1 million
$123,592
6.4%
15.3%
Source: Urban-Brookings Tax Policy Center

As uneven as the distribution of the tax cuts is in 2004, their distribution will become still more uneven over time. This is because the tax cuts of most benefit to the middle class are already fully in place while some of the tax cuts of most benefit to high-income households — such as the eventual elimination of the estate tax — are only partly in effect now or have yet to take effect at all. If the tax cuts were fully in place today, the middle fifth of households would receive essentially the same tax cut that they are scheduled to receive under 2004 law, while the top one percent would receive tax cuts substantially larger than under 2004 law.[4]

Three “Middle-Class Provisions” Compared With Other Tax-Cut Provisions

In assessing the tax cuts and their distribution across different income groups, it is interesting to distinguish between three so-called “middle-class provisions” and all of the other tax-cut provisions enacted over the past few years. These “middle-class provisions” — which established the 10 percent tax bracket, expanded the child tax credit, and provided tax relief to married couples — were first enacted in 2001 and became fully effective in 2003, when their implementation was accelerated as part of the 2003 tax-cut package. This acceleration expires at the end of 2004, at which time the provisions return to their original phase-in path. These “middle-class provisions” have generally received broad bipartisan support, in contrast to many of the other tax-cut provisions, which are dominated by the more contentious upper-bracket rate reductions, dividend and capital gains rate cuts, and the elimination of the estate tax.

These three “middle-class provisions” provide substantial help to the broad middle class, although it is sometimes overlooked that they provide significant tax benefits to high-income households as well. The middle fifth of households will receive an average tax cut of $547 in 2004 from these provisions. The top one percent of households will receive an average tax cut of $1,320 from these measures.
Table 4:
Average Value of Tax-Cut Benefits in 2004
Income Class
Three “Middle-Class” Provisions
All Other Tax-Cut Provisions
Middle 20 percent
$547
$100
Top one percent
$1,320
$33,672
Source: Urban-Brookings Tax Policy Center

The distribution of these “middle-class provisions” stands in stark contrast, however, to the distribution of tax benefits under the remaining tax-cut provisions. The top one percent of the income spectrum will receive an average tax cut of almost $33,700 from all of the other tax-cut provisions in 2004, while the middle fifth of households will receive an average tax cut of just $100. The other tax cuts provide those at the top of the income scale with average tax benefits more than 300 times larger than the benefits that those in the middle of the income spectrum are receiving. This gap will widen even further over time.

Of particular note, these three “middle-class provisions” account for just one-third of the cost of the tax cuts over time. In other words, the vast majority of the tax cuts that benefit the middle class could have occurred at about one-third of the cost of the tax cuts that have been enacted or that the Administration is now proposing.
The Administration’s Hesitant Support of Provisions That Help Lower-Income Households
The Administration has worked hard to create the impression that its tax cuts benefit all families, including those of modest means. In most cases, however, the Administration has accepted tax cuts for lower-income families only under pressure. When it has had the opportunity to initiate such tax cuts, it has consistently rejected them.

For example, when promoting his 2001 tax-cut plan in his first months in office, President Bush emphasized the benefits for low-income families with children by using an example of a waitress earning $25,000. As it turned out, the waitress he mentioned would have received no tax cut (or a small tax cut if she had significant child care costs) because the President’s proposal provided no relief to families that owed no income tax but paid significant amounts of payroll tax. The Administration received substantial criticism in early 2001 on this score, and it ultimately agreed to Congressional changes to its child tax credit proposal that provided significant aid to the waitress in the President’s example and to millions of other low- and moderate- income working families with children.

A similar story played out in 2003. The President proposed accelerating most of the income tax cuts enacted in 2001 that were scheduled to phase in over time, but he rejected accelerating the child tax credit provision enacted in 2001 that is of benefit to low- and modest-income working families. A front-page story in The New York Times called attention to this omission the day after the 2003 tax bill was signed into law, generating a torrent of criticism. The Administration shifted positions in the face of this criticism, voicing support for accelerating the provision in question. But the Administration expended little effort on this score, and the acceleration has not been enacted.

The Very Well-Off: Big Winners on Two Fronts

The very well-off have been big winners on two fronts. They secured enormous gains in income in the 1980s and 1990s. They now are receiving extremely large tax cuts as a result of the 2001 and 2003 tax-cut measures. The Congressional Budget Office provides the most comprehensive data available on recent changes in incomes and taxes for different income groups; these CBO data cover years from 1979 until 2001. Just-released CBO data show:

The average after-tax income of the top one percent of the population more than doubled over this period, rising from $294,300 in 1979 to $703,100 in 2001, an increase of $408,800. (CBO adjusted these figures for inflation and expressed them in 2001 dollars.) This represents an increase of 139 percent.

By contrast, the average after-tax income of the households that make up the middle fifth of the U.S. population rose $6,300, or 17 percent, during this period. And the average after-tax income of the poorest fifth of households rose $1,100, or only eight percent.

In combination with data on before-tax income from a study issued by the National Bureau of Economic Research, these CBO data indicate that before-tax income was more concentrated at the top of the income scale in 2001 than at any time in the previous 65 years (i.e., back to 1936), except for the years from 1997-2000.

The pattern continues in 2004. The President’s budget proposes to make permanent every tax-cut provision enacted in 2001 and 2003 that predominately benefits people with high incomes. But the budget fails to extend — and thus would let die after 2006 — the provision of the 2001 tax-cut law that encourages greater retirement saving by working families with incomes under $50,000.

The Administration’s Story

Anyone who has learned most of what they know about the tax cuts from President Bush’s speeches and Administration press releases might find the foregoing discussion of the distribution of the tax cuts surprising. The Administration has consistently highlighted the tax benefits for the middle class and promoted its tax cuts as beneficial to a variety of sympathetic groups, such as small businesses. Unfortunately, much of the information it has put forward in this regard has been selective or misleading.

As one example, the Administration has consistently employed “averages” in a manner that falls far short of a reasonable use of statistics and overstates the benefits of the tax cuts to middle-income households. The Administration’s average tax-cut figures are skewed upward by the very large tax cuts that go to a small number of very high-income taxpayers. The large majority of U.S. households will receive less than the average tax cut the Administration cites. In fact, the typical (or median) household will receive less than half the amount the Administration describes as being the “average” tax cut.

Similarly, the President has repeatedly invoked the benefits his tax cuts, and especially his proposal to reduce the top income tax rate, provide to small businesses. Yet, according to Treasury Department data, the top rate reduction benefits only two percent of small business owners. In other words, 98 percent of small business owners are not in the top tax bracket. In fact, many more such individuals receive the Earned Income Tax Credit for lower-income working families than are in the top bracket.

Furthermore, the Administration’s definition of “small business owner” includes anyone who earns even one dollar of income that is classified as business income under the tax code. Under this definition, one need not actually run or own a major share of a business to be classified a business owner. This definition includes wealthy individuals whose primary income does not come from small business ownership or operation but who do some consulting or invest in real estate on the side. Many of those in the top tax bracket are better characterized as very-high-income individuals, such as corporate executives, with some business investments.
Economic Effects of the Tax Cuts

From the outset, the Administration has argued that its tax cuts are good for the economy. Initially, the Administration touted the long-term benefits of its tax cuts. When the economy weakened, the Administration changed its tune and justified its tax-cutting agenda as a way to strengthen a struggling economy and create jobs. The tax cuts were poorly designed to provide short-term stimulus, however, and the results on the job-creation front have been disappointing. Further, the tax cuts, by adding significantly to mid-term and long-term deficits, are likely to be a drag on the economy over the long run.

Poor Bang for the Buck

An examination of President Bush’s 2003 tax-cut proposal demonstrates how ill-suited his proposals have been to providing short-term economic stimulus. Economy.com, an independent economics research firm whose analyses have been used widely in recent years, conducted a study in early 2003 that examined the various stimulus proposals then under consideration. The study measured the amount of increased economic “demand” that each dollar of lost tax revenue or increased program spending would generate in the year after the benefit has been provided. (One rule-of-thumb to keep in mind is that proposals that put more money in the hands of low- and middle-income people generally provide more short-term stimulus than proposals that put more money in the hands of high-income people, because low- and middle-income people are more likely than high-income people to spend quickly any additional income they might have.)

The Economy.com assessments indicate that only 19 percent of the President’s proposed 2003 stimulus package consisted of high “bang-for-the-buck” proposals — proposals that would yield more than one dollar of added short-term demand for each dollar of revenue loss. More than half of the Administration’s package consisted of its proposal to eliminate the taxation of corporate dividends. Economy.com estimated that proposal would generate less than a dime of short-term stimulus for each dollar of revenue lost.

Moreover, the tax cuts the Administration proposed in 2003 would have been spread out over ten years. For purposes of helping the economy in the short run, only tax cuts that take effect when the economy is weak are important. A mere 5.5 percent of the Administration’s proposed stimulus tax-cut package would have occurred in fiscal 2003 (that is, by the end of September 2003). Another 15.7 percent would have occurred in fiscal 2004. In combination, only about one-fifth of the proposed tax cuts would have been in effect by October 2004.

With only a small minority of the tax-cut proposals consisting of high “bang-for-the-buck” proposals and only a small percentage of the tax cuts taking effect by the end of fiscal 2004, the President’s 2003 stimulus proposal can fairly be characterized as highly inefficient at providing short-term stimulus. Only four percent of the President’s 2003 package consisted of high “bang-for-the-buck” tax cuts that would have been in effect by October 2004.[5]
Table 5:
President’s 2003 Stimulus Proposal Percent of proposed tax-cuts that:
Have high “bang for the buck”
19%
Affect economy in the short run
21%
Are effective stimulus
4%
The stimulus bill actually enacted in 2003 was modestly more efficient at providing short-term stimulus to the economy than the President’s original proposal, primarily because it included state fiscal relief. Even so, just 8 percent to 14 percent of the cost of stimulus legislation enacted in 2003 consisted of high “bang-for-the-buck” short-term stimulus proposals.

These data provide credence to a statement issued in February 2003 and signed by 10 Nobel Price-winning economists and 450 other economists, which stated in part: “Regardless of how one views the specifics of the [2003] Bush [tax cut] plan, there is wide agreement that its purpose is a permanent change in the tax structure and not the creation of jobs and growth in the near-term.”

Job Creation

A principal Administration justification for its tax cuts, particularly over the past year, has been their importance for job generation. The tax bills passed by Congress were somewhat less inefficient at stimulating the economy than the President’s original proposals. Even so, the results in this area have been poor.

The Administration’s February 2004 Economic Report of the President itself noted that: “The performance of employment in this recovery has lagged that in the typical recovery and even that in the ‘jobless recovery’ of 1990-1991.”

Employment remains substantially below its level at the start of the downturn, an unparalleled development this far into a post-World War II recovery. (Substantial job growth typically occurs by this point.) As of March 2004, there were still two million fewer jobs than when employment last peaked in March 2001.

For three years, the Administration has been claiming its tax cuts would boost employment. But for three years, actual job growth has fallen far short of Administration expectations. For example, since the summer of 2003, the Economic Policy Institute has been comparing actual job growth to the amount of job growth the Administration predicted would occur with the passage of the 2003 tax-cut bill. The Administration predicted that with the passage of the tax-cut measure, 5.5 million jobs would be created in the 18 months from June 2003 through December 2004. In the first nine months of this 18-month period, a relatively modest 689,000 jobs were created, just 13 percent of the Administration’s projection.

President Bush and his Administration have highlighted a different labor market statistic — the relatively low unemployment rate of 5.7 percent (in March 2004). This level, however, is misleading. It does not reflect significant job growth and labor market strength; instead, it reflects an unusual decline in the number of people looking for a job. This decline is a sign of labor-market weakness, as it presumably indicates that people are dropping out of the labor force because they do not believe job prospects are promising. If labor force participation had been the same in March 2004 as in March 2001, when the downturn began, the unemployment rate in March 2004 would have equaled about 7.4 percent, rather than 5.7 percent.[6]
Job growth during this recovery might have lagged behind that of previous recoveries even if the recent economic policies had been better designed. Nonetheless, the exceptionally poor job growth of recent years suggests the Administration’s tax cuts have largely failed to accomplish one of its stated policy goals. The inefficiency of the tax cuts when it came to providing short-term stimulus makes this failure less surprising.

GDP Growth

Despite the 2001, 2002, and 2003 tax cuts, overall economic growth has been below par. The economy hit its low point during the last quarter of 2001. So far during the recovery period, the economy has grown at an average annual rate of 3.6 percent, after adjusting for inflation. This growth rate compares unfavorably with the growth rate in seven of the eight previous recoveries since the end of World War II.
This recession was “shallow” so perhaps one might expect the rebound to be less steep. To account for this, growth can be assessed from the point when the economy last peaked until now; this measure takes into account that the decline in the economy was not as great in this downturn as in some other downturns. Even by this measure, the current recovery rates poorly. The amount of economic growth over the period since the pre-recession peak lags behind the average amount of growth achieved at the comparable stage of other post-World War II recoveries.
Undermining Future Growth

Over time, the tax cuts will become even less effective at generating economic growth. In the medium term, the tax cuts are likely to have little effect on the size of the economy, despite costing hundreds of billions of dollars each year. Studies by both the CBO and the Joint Committee on Taxation (both run by Republican appointees) have found that over the next ten years, the effects of the tax cuts on growth are likely to be small and could be either mildly negative or mildly positive.
In the long-term, the tax cuts would have more pernicious effects on economic growth. Large, persistent deficits can gradually eat away at the nation’s economic foundation. The higher deficits to which the tax cuts significantly contribute will reduce national saving and thus over time result in less domestic investment (and more borrowing from overseas). The reduction in domestic investment and increased borrowing from abroad associated with budget deficits lowers the nation’s future standard of living from what it would otherwise have been. As the International Monetary Fund concluded in a January 2004 report:

Moreover, the same IMF report, as well as a study by former Treasury Secretary Robert Rubin, Wall Street economist Allen Sinai, and Brookings Institution economist Peter Orszag, concludes that the large long-term deficits to which the tax cuts have substantially contributed could lead to damaging economic instability. Rubin, Sinai, and Orszag warn that the projected long-term budget imbalances have become so large that they ultimately could lead to serious “financial and fiscal disarray” caused by a “fundamental shift in market expectations and a related loss of confidence at home and abroad.”

Plotting a Different Course

These findings suggest it is time to reconsider the tax cuts. The Administration disagrees. Its budget calls for making permanent nearly all of the tax cuts that were passed in 2001 and 2003, at an immense cost to the Treasury. It also proposes an array of new tax cuts and more budget gimmickry. For instance, it proposes a series of tax cuts related to savings that would, in all likelihood, diminish net national saving by substantially increasing the deficit. These proposals are designed to show increased tax revenues over the next five years but ultimately would cost approximately $35 billion a year.

These savings proposals continue two other undesirable patterns of the Administration’s tax-cut policies. First, the tax-cut benefits from the proposals would go overwhelmingly to the nation’s wealthiest individuals. Second, these tax cuts would harm already vulnerable state budgets. State income tax codes generally conform to the federal tax treatment of savings. As a result, if these savings-related tax cuts are enacted at the federal level, many states would experience revenue losses. Such revenue losses would be on top of the revenue losses many states are experiencing as a result of federal tax cuts enacted in 2001, 2002, and 2003.

A different policy course can be followed. Instead of pushing to make nearly all of the tax cuts permanent and institute new tax cuts on top, there should be an examination of which tax cuts should be extended, which should not be extended, and which should be scaled back or repealed. The tax code also needs reforms that would make it simpler and fairer, and doing so could raise needed revenues. Revenues could be raised by paring back or eliminating tax breaks that are ineffective or outmoded. Finally, revenue also could be raised by beefing up enforcement efforts aimed at corporations and households engaged in sophisticated schemes to hide their income from taxation.

Click here to read the full-text PDF of this report (76pp.)

End Notes:

[1] This estimate is based on analyses by the Urban-Brookings Tax Policy Center and the Congressional Research Service.

[2] For a discussion of the methodology underlying these budget projections, see Richard Kogan, David Kamin, and Joel Friedman, “Deficit Picture Grimmer Than New CBO Projections Suggestion,” Center on Budget and Policy Priorities, February 1, 2004. These estimates are consistent with projections that have been made by the Brookings Institution, Goldman-Sachs, and other independent analysts.

[3] The share of tax cuts received by those with very high-incomes is also greater than their shares of national income and of taxes paid. For example, the Tax Policy Center data indicate that in 2004, in the absence of the tax cuts, millionaires would have an estimated 7.8 percent of after-tax income and 9.1 percent of before-tax income, and would pay 13.6 percent of all federal taxes. Their share of the tax cuts in 2004 — 15.3 percent — is larger than each of those other shares, a further indication of this group’s outsized benefits from the tax cuts.

[4] The estimate of tax law being fully in effect today reflects only the Administration’s proposal to extend most of the tax cuts enacted in 2001 and 2003, and does not include the effects of other tax-cut proposals in its fiscal 2005 budget.

[5] The President’s proposals to accelerate the expansion of the 10 percent tax bracket and the child tax credit increase were the only two provisions whose “bang for the buck” exceeded $1, according to Economy.com. According to Joint Committee on Taxation estimates, these two provisions reduced taxes by $29.4 billion in fiscal years 2003 and 2004, or four percent of the $725.8 billion overall cost of the President’s stimulus proposal through 2013.

[6] The 7.4 percent calculation assumes that the increased number of job seekers would not have affected the number of jobs

National Independent Political Union. Negro declaration of independence. Republican faithlessness and corruptions exposed and scathingly denounced by

National Independent Political Union.

NEGRO DECLARATION OF INDEPENDENCE.

Republican Faithlessness and Corruptions
Exposed and Scathingly
Denounced by Colored Men.

THEY ARE TIRED OF PARTY YOKE, AND WILL COMBINE TO RECONCILE THE SECTIONS, AND MAINTAIN LOCAL SELF GOVERNMENT.

At a largely attended meeting of the colored citizens of the different States, held in the City of Washington, on February 28th, 1876, the following was unanimously adopted and, on motion, it was ordered that the document be printed in circular form for distribution throughout the United States--

We, colored men, representing nearly all the States and Territories of the United States, believing with the fathers, that the happiness of the people is the sole end of government, and taking into consideration the unhappy condition now existing, growing out of the prostration of business, the decrease of commerce and the heavy taxes forced from an impoverished people to carry out the extravagancies of an administration become infatuated by sordid ambition, and taking into consideration the duplicity, want of faith, corruption, vacilating policy and selfish motives of the Republican party to which we have been allied since we became citizens, and for which we have sacrificed so much, do hereby denounce it as being the primary cause of all the wrongs committed against us, the impeader of the progress and prosperity of the country, because it has never ceased to use us as a cover for its base designs, usurpations and encroachments upon the liberties of the people of the South, and, therefore, we sever all connections with that infamously and tyrannically administered organization, for the following reasons:

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For its palpable violation of the principles upon which it is founded: for its failure to fulfill its solemn promises made in National and State Platforms; for the political serfdom in which it has kept our Southern Brethren whose impolitic banding together has perpetuated its supremacy to the detriment of the material prosperity and tranquility of the States in which they live; for establishing a bank, ostensibly for the benefit of the Freedmen, but actually for the pecuniary advancement of knavish bankrupts, favorites of the administration, and appointing men of speculative ability and doubtful characters to control it, who have not only mismanaged, but stolen millions of our hard earnings, thereby reducing us to abject want, and for persistently refusing to pass any legislative measure for the relief of the ignorant, but confiding men and women who deposited their all in that pseudo philanthropic, but ruinous receptacle, only because of its Republican character; for ignoring intelligent colored men of undoubted integrity in the distribution of the patronage, and appointing either ignorant blacks who were used as administration tools, or infamous whites who depleted the treasuries, and prostituted the offices for political preference, even in States where the overwhelming numerical strength of the blacks make Republican ascendency possible; for banding ignorant colored men against their white fellow citizens, in order that greedy and unscrupulous cormorants from the North may ride into office and then leave them, after amassing fortunes and attaining honor and fame, the enemies of those who would have otherwise befriended and protected them; for conniving with white men inimical to our best interests and relentlessly bent on engendering class hatred for party ends, whose plundering and coersive legislative measures and insatiable thirst for gain have made of the fair fields of the South a howling wilderness, and palsied the very energies of the people; for ravaging treasuries, ruining whole communities by oppressive taxation, increasing the state debts to fabulous amounts, and goading the people to desperation; for usurping powers not delegated to the general government; for throttling state legislatures and expelling the people's representatives from State Capitols by force and arms, thereby substituting military despotism for civil authority; for disgracing the American name and character abroad by the appointment of gamblers, stock jobbers, swindlers, and men whose villainous characters were known to the appointing power as Ambassadors, Consuls and Diplomatic Agents, for speculating with the finances of the country; for aiding and

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abetting conspirators to defraud the public treasury; for unprecedented extravagance in the administration of the government; for sustaining the Executive in the practice of nepotism and in the appointment of persons to office to whom he was indebted for favors received, and many unconstitutional measures, such as the appointment of a military Satrap to negotiate a treaty without being confirmed by the Senate; for using the public revenues to carry elections; for creating and maintaining a Board of Public Works, a Board of Audit and a Board of Commissioners, who have, in violation of law, prostituted the credit of the United States, piled up an enormous debt on the people of the District of Columbia, subsidized presses and paid lawyer's fees for personal defence with public money, corrupted corrupt contractors for personal gain, fraudulently issued bonds and certificates, and left the city bankrupt with unfinished streets and sewers; for packing the Supreme Court of the United States in order to obtain a decision favorable to the policy of the administration, and tampering with the judiciary of states to the detriment of the rights and liberties of the people; for prostituting the civil service for the promotion of favorites, brothers-in-law and other relatives to high offices of trust and emolument; for appointing incompetent and infamous knaves to judicial positions in Southern States, notwithstanding the solemn protests of the most respectable and enlightened citizens of said section; for cheating labor in defiance of the eight hour law which guaranteed two dollars per diem, to all laborers on government work, by paying them one dollar and seventy-five cents per diem and forcing them to work ten hours; for removing faithful officials for no cause, other than that they would not screen guilty friends of persons in high office, and violators of law, because of their social and political affiliation with the Executive.

For these and other reasons too numerous for enumeration, we feel justified in severing all connection with this profligate party, teeming with the most loathsome corruption, and deeming the time auspicious when past differences should be buried, and reconciliation and good feeling between the races pervade the land, we hereby pledge our hearty support, zeal and devotion to all those whose fidelity to the constitution as it was, will prompt them to faithfully adhere to the Constitution as it is, and we ask nothing but FULL AND EQUAL JUSTICE BEFORE THE LAW, PROTECTION FOR OUR LIVES AND PROPERTY AGAINST LAWLESSNESS AND MOB VIOLENCE, AND EQUITABLE RECOGNITION IN THE SEVERAL DEPARTMENTS OF THE GOVERNMENT, BASED UPON OUR INTELLIGENCE AND INTEGRITY.

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We are tired of our self-imposed party yoke, its injustice to us, and its flagrant violations of the Constitution, in order to trample out local self government, and iusult our brave and well disposed fellow citizens of the South, and earnestly believe that a division of the solid phalanx of colored voters, will act beneficially upon the two great parties, and, therefore, we propose to stand by principles, and will support only those men who will do the most for us. This policy we believe, will enure to the lasting tranquility of the country, and a speedy return to good feeling between the late master and now FREE CITIZEN will follow.

We invoke the blessing of Almighty God upon this carefully considered departure, and invite the hearty and cordial co-operation of the colored people of the whole country, who, like us, have cause for well grounded complaint, to organize to the end that their ballots may subserve the peace of the country, the fraternization of all the people, and the prosperity and unification of all the sections of our undivisible Republic.

Committee on Resolutions:

Rev. GARLAND H. WHITE, of North Carolina.
HOWARD L. SMITH, of Virginia.
ROBERT D. MORTIMER, Rhode Island.
A. ALEX. JONES, of Massachusetts.
N. J. BOOKER, of Pennsylvania.
DANIEL LEWIS, of District of Columbia.
Dr. RILEY, of Arkansas.
C. L. VINCENT, of Illinois.
All persons in favor of the movement desiring information will please address,

Rev. GARLAND H. WHITE, President,
No. 1013 18th Street,
Washington, D. C.

Or, HOWARD L. SMITH,
Secretary, National Independent Political Union.
Post Office, Washington, D.




Monday, February 22, 2010

Full Transcript: ACORN Prostitution Scandal, San Diego, Part I


Full Transcript: ACORN Prostitution Scandal, San Diego -

Full Transcript: ACORN Prostitution Scandal, San Bernardino


Full ACORN San Bernadino Transcript -

Full Transcript: ACORN Prostitution Investigation, New York, NY


New York ACORN Transcript -

ACORN Video: Prostitution Scandal in Washington, DC


Washington, DC ACORN Video: Child Prostitution Investigation transcript -

Complete ACORN Baltimore Child Prostitution Investigation Transcript


Complete ACORN Baltimore Prostitution Investigation Transcript -

What the Transcripts Show About the Doctored ACORN Video Tapes

What the Transcripts Show About the Doctored ACORN Video Tapes
The following is an analysis of the heavily edited videotapes and partial transcripts posted on
biggovernment.com by O’Keefe and Giles based in their undercover visits to ACORN and ACORN Housing
offices. Below the analysis, an Appendix provides key excerpts from the posted transcripts.
1. Transcripts reveal that O’Keefe and Giles said they needed ACORN’s help to protect Giles from a
violent pimp—but they carefully edited this out of their videos1. O’Keefe and Giles used clever editing and
voiceovers to hide a key fact that the transcripts show to be true in each case: In each office, the duo claimed
that 20-year old Hannah was being threatened by a violent abusive pimp. They pleaded for ACORN to help
protect the prostitute (and in some cases underage girls as well) from the pimp by helping her get a place to live.
O’Keefe and Giles edited this out of the video given the news media and the public, but neglected to remove it
from the transcripts.
Remember, for example, the tape of the NY ACORN worker advising the prostitute to hide money in a tin can,
presumably to evade taxes? The transcript shows it was so the pimp “can’t get it from you if he wants to come
and rip up the place.” And the prostitute told the loan counselor that her pimp had “ all these 13, 14,15 year old
girls from El Salvador and that’s what—I need to protect them like I know what its like and I have to protect
them and like give them somewhere to live.” 2
2. While their press releases claim they were posing as a “prostitute and a pimp,” the transcripts show
that O’Keefe consistently introduced himself as Giles’ boyfriend trying to protect her.3 While we have seen
videos of O’Keefe’s ridiculous “pimp” get-up, with Chinchilla cape, hat, and walking cane, these are all outdoor
visuals. In the actual videos in the offices, every view of O’Keefe shows him dressed in normal casual business
attire.
3. In each of the cases, the ACORN staff advised the prostitute to pay taxes, not to evade them. They
correctly advised, as any tax lawyer or properly trained tax preparer would have, that the IRS requires taxes to
be paid even on income from illegal activities, but does not require disclosure of the illegal activity itself. 4 For
over half a century, this is the way the courts and the IRS have reconciled the right not to incriminate oneself
with the obligation to pay tax on illegal activities. Indeed, among the IRS codes from which filers must select,
there is none for prostitution, and the closest codes are for entertainment or personal services.
4. The San Diego office reported the duo to the police. In the San Diego office, where O’Keefe/Giles raised
the topic of smuggling underage prostitutes across the border, the ACORN worker called the police,5as did
Acorn workers in Philadelphia
5. The San Bernardino video was a scam on the duo. In the San Bernardino office, the ACORN worker,
finding their stories ridiculous, met them with her own outrageous tales. The ACORN worker spins tales of a
sordid past, including murdering her husband. While Giles and O’Keefe had the tapes for a month before
releasing them, they never conducted any kind of check of the claims. Within 24 hours of the videos’ release,
the police had confirmed that no such murder had taken place, and that the worker’s two ex-husbands were
alive and well. San Bernardino resident Jim Miller, who lives near ACORN's office and is also featured in the
video giving business advice, said he thought the "whole thing was a preposterous production."6
1 DC transcript p. 11; NY p. 17; Baltimore p.8-9, 14-15; San Diego p. 5-7, 8; San Bernardino p. 7-8 from biggovernment.com
2 NY transcript p.28 from biggovernment.com
3 DC transcript p. 4-5; NY p. 3; Baltimore p. 2-3; San Diego p. 1-3, 7; San Bernardino p. 1 from biggovernment.com
4 DC transcript p. 6-8; NY p. 5, 7; San Diego p. 12; from biggovernment.com
5 On page 25 of the San Diego transcript on biggovernment.com, the ACORN employee also makes clear that he would work with the
District Attorney or Prosecutors based on the story they present, until O’Keefe insists that he can’t have law enforcement involved.
6 Inland woman caught up in national controversy over ACORN, Tuesday, September 15, 2009, By DUANE W. GANG and JOHN ASBURY, The Press-
Enterprise
6. Child prostitution claims are applied to several of the videos, with no evidence in the transcripts.7
While the New York and Washington DC8 videos are each given the title by O’Keefe of “ACORN Child
Prostitution Investigation,” in fact, in neither of these cases do the duo claim they are planning to engage in
child prostitution, and no advice is given. In New York, Giles states that her abusive pimp is bringing girls over
and she wants to protect them and give them a home to escape from the pimp. Of course as mentioned above,
in San Diego, the police were notified, and in San Bernardino, the whole video was seen by the employee for
the farce that it was.
NOTE: Because O’Keefe has refused to release the actual complete videotapes, we don’t know for sure that
even the transcripts he has released (via his website) are complete. But the differences noted above between the
transcripts and the videos – unnoted by media who simply accepted the heavily edited tapes at face value –
profoundly affect the instinctive reaction that we all have in watching these tapes, just as they affected the
response and tone of the ACORN employees whose instinct was to help protect a 20-year old woman from
violence.
Appendix to “What the Transcripts Show About the Doctored ACORN Video Tapes”:
Excerpts from the sections referenced at biggovernement.com .
1. Transcripts reveal that O’Keefe and Giles said they needed ACORN’s help to protect Giles from a
violent pimp—but they carefully edited this out of their videos
DC p. 11
Hannah: I’m kind of afraid to make any ‘cause ever since I met him I left a group of people and one
guy in particular who was abusive and very controlling and um every since I’ve left he’s followed me
and there’s problems and I feel if there’s more paper he’ll somehow get a hold of that and I might end
up dead and then I won’t be around.
NY p. 17
James: well the reason why we are rushing is because she was working for this pimp and he was very
abusive
***
Hannah (Eden): HE has been really aggressive toward me ever since I met him because I wanted to
leave because it is scary being subjected to a huge man who has control over your life. I
NY p. 28
Hannah (Eden): But they should throw Sonny [the pimp] in jail, not me, he's the one who got me
started
Milagros (counselor): yea but its [garbled]
Hannah (Eden): I mean he got a whole slew of which is why I also want a house
Volda (loan counselor): yes because he prey on little girls yea
Hannah (Eden): He’s got all these 13, 14,15 year old girls from El Salvador and that’s what—I need to
protect them like I know what its like and I have to protect them and like give them somewhere to live.
Baltimore p.14-15
James: the other thing that we have to deal with is this guy she was working for he is very abusive. And
this guy has been giving us a lot of problems
Kenya: ever since I left
James: and now she is trying to start her own thing. And we are trying to get her a house and she can
work with other girls and she can make, right now this guy is being very harassing so that is why we
7 DC and NY transcripts – all pages. Biggovernment.com
8 DC Transcript P. 9, NY p. 28 from biggovernment.com
have got to do this as fast as possible
San Diego p. 5-8
Eden/Hannah: Oh. Okay, um so he's bringing these girls in, and I don't want the girls to be with him
because I'm in the process of leaving that pimp cuz I want to be independent . . . .
***
Eden/Hannah: Um, I don't I don't want him to have to get get these girls and if he does get them I don't
want them to be with him for a long time.
Juan Carlos: Okay.
Eden/Hannah: Because they're underage girls, and they're young, and I think that if I was able to get
them and work with them that they'd be safer than with the pimp.
San Bernardino p. 7-8
Hannah (Eden): Well, I don't know if I, I, be I'm having problems making money because I've decided
to rebel against my pimp.
***
Hannah (Eden): So, so he's I've kind of
Tresa (Acorn): Yeah.
Hannah (Eden): rebelled
Tresa (Acorn): Mmm hmm
Hannah (Eden): um paid the price physically
Tresa (Acorn): Yes. Yes.
Hannah (Eden): for that
Tresa (Acorn): I can imagine
Hannah (Eden): um, you know as far as money goes, also
James: She's also there's she's also gotten
Hannah (Eden): I mean
James: the pimp has really like beat her up.
Tresa (Acorn): Oh I know. I mean I, I. Yeah.
Hannah (Eden): Yeah. He just is scarring.
Tresa (Acorn): Yeah.
Hannah (Eden): Anyway, so there's been a rebellion process and
Tresa (Acorn): Right.
Hannah (Eden): And I've really tried to figure out how I can make it on my own and not be subjected
to
Tresa (Acorn): Right.
Hannah (Eden): an evil big man.
2. While their press releases claim they were posing as a “prostitute and a pimp,” the transcripts show
that O’Keefe consistently introduced himself as Giles’ boyfriend trying to protect her.9
DC p. 4-5
James: Well, my ah, my partner is a ah, she’s in a unique line of business and I don’t know if you allow
Acorn 1: Unique line of business? What are you saying?
James: Housing
Acorn 1: If you don’t tell us we can’t help you.
James: My girlfriend is a prostitute.
NY p. 3
Volda (loan counselor): how can I help you today
James: have a seat
James: well we have a unique situation and my uh this is my girlfriend, Eden, and I apologize about her
9
attire but uhm uhm but Eden is in a unique line of work and umm…
Baltimore p. 2-3
James: well i am doing pretty well for myself but i am coming to talk to you about my girlfriend, my
girl Kenya here, we have kind of a unique life situation.
San Diego p. 1-3, 7
p. 7
Eden/Hannah: The thing is also like ever since I met him is when I wanted to leave my pimp and get
away from that guy because he's been really nice to me and he's my boyfriend and I wanna be somehow
independent from him.
San Bernardino p. 1
James: uh we my girlfriend here we've been dating for about a year or two and um I met her um
actually
James: She's from Miami originally and we just came out to California. I came out here because I'm
going to law school.
3. In each of the cases, the ACORN staff advised the prostitute to pay taxes, not to evade them.
DC p. 6-8
Acorn 4: [s]he needs to start taking track of her income and she needs to file taxes. You need to file
taxes every year to establish an income. Even though she’s self-employee because the one thing they’re
gonna look for the guys that run this are very tight and they want to see two years of tax returns. They
want to know that shes got an established income, and then she’s gonna have to keep records of how
much shes, you know like a a log of how much shes making so that they can track that.
NY p. 5
Volda (loan counselor): I don't know you have to ask your accountant and you too have to file taxes
you will have to have at least two years taxes
Volda (loan counselor): okay
James: what I am worried about though is will they discriminate against her because she is a prostitute
Volda (loan counselor): Well no if she put a regular work that she is doing like paying taxes like
showing that my earnings are X amount of dollars what you do is you still continue to write it separately
but you put how much you save so when you filing taxes you put the full amount but you put what you
save right but I am saving X from it
NY p. 7
Hannah (Eden): so how do I get that started
Volda (loan counselor): you have to have a record you have to pay taxes
San Diego p. 12
Juan Carlos: (?) and give up on house- the banks. They don't know. They because they
have a lot of house, they they have good deals right now. But so you need to seem to get a
house, but you need to prove you know income. You understand?
… Juan Carlos: and we can work we can deal for you can get a
house because sometimes when you do your
taxes
James: Right.
Juan Carlos: you, you have your own business you need to prove the income. The income
James: Well, we can prove it by classifying it as uh performing arts.
Juan Carlos: Yeah.
James: Isn't that a way to do it?
Eden/Hannah: Isn't proving your incoming just giving cash to somebody like obviously
James: No. You have ta you have to classify it
Juan Carlos: Yeah.
James: and the tax form
Links to each Transcript:
http://biggovernment.com/2009/09/10/complete-acorn-baltimore-prostitution-investigation-transcript/
http://biggovernment.com/2009/09/14/acorn-video-prostitution-scandal-in-washington-dc/
http://biggovernment.com/2009/09/14/transcript-acorn-prostitution-scandal-in-new-york-ny/
http://biggovernment.com/2009/09/17/full-transcript-acorn-prostitution-scandal-san-bernardino/
http://biggovernment.com/2009/09/19/full-transcript-acorn-prostitution-scandal-san-diego-part-i

Wednesday, February 17, 2010

US Death Certificate 3156

Accountability For Torture Documents Released Under FOIA

Since 2003, the ACLU filed several Freedom of Information Act (FOIA) requests for records relating to the abuse and torture of prisoners in U.S. detention centers overseas. While many documents have been released, many vital records are still being withheld.

ALL FOIA DOCUMENT SETS BY RELEASE DATE

November 2009
11/6/2009 - ACLU Obtains More Documents Related to Bush Torture Program
Documents


October 2009
10/30/2009 - ACLU Obtains More Documents Related to Bush Torture Program
More | Documents


August 2009
8/24/2009 - ACLU Obtains Detailed Official Record Of CIA Torture Program
More | CIA Inspector General's Report (Supporting Documents) | OLC Documents and Memos


June 2009
6/15/2009 - ACLU Obtains Still-Heavily Redacted Guantánamo Tribunal Transcripts of Detainees Describing Torture and Abuse Suffered in CIA Custody
More


April 2009
4/16/2009 - ACLU Obtains 4 OLC Memos Authorizing CIA Torture Methods
More | Documents


March 2009
3/6/2009 - CIA Documents State that 12 of 92 Destroyed Videotapes Depicted Use of "Enhanced Interrogation Methods"
More


March 2009
3/2/2009 - CIA Informs ACLU That Its Personnel Destroyed 92 Interrogation Videotapes
More


March 2009
3/2/2009 - DOJ Releases 9 Memos Written by the Office of Legal Counsel, Including a Memo Contending That the Fourth Amendment Does not Apply to Military Operations Inside the U.S.
More | Documents (off-site)


February 2009
2/12/2009 - Deaths at Bagram Followed Abusive Behavior During and Following Interrogation
More | Documents


November 2008
11/19/2008 - Documents Obtained By ACLU Provide Further Evidence That Abuse Of Iraqi Prisoners Was Systemic
Statement | Documents


July 2008
7/24/2008 - ACLU Obtains Key Memos Authorizing CIA Torture Methods
Statement | Documents


May 2008
5/27/2008 - ACLU Obtains Heavily Redacted CIA Documents Regarding Waterboarding
Statement | Document


May 2008
5/20/2008 - Justice Department Report Reveals Senior Government Officials Knew Early On Of Interrogation Abuse But Did Not Stop It
Statement | Document


May 2008
5/14/2008 - ACLU Obtains Defense Department Documents About Prisoner Deaths And Interrogations
Statement | Documents


April 2008
4/30/2008 - Newly Unredacted Report Confirms Psychologists Supported Illegal Interrogations In Iraq and Afghanistan
Statement | Documents


April 2008
4/16/2008 - Documents Obtained By ACLU Describe Charges Of Murder And Torture Of Prisoners In U.S. Custody
Statement | Document


April 2008
4/2/2008 - Bush Administration Memo Says Fourth Amendment Does Not Apply To Military Operations Within U.S.
Statement | Document


April 2008
4/1/2008 - ACLU Obtains declassified OLC memo authored by John Yoo asserting that President Bush has unlimited power to order brutal interrogations to extract information from detainees.
Statement | Document


August 2007
8/15/2007 - ACLU Obtains New Details of Possible "Cover-Up" of Iraqi Prisoner Abuse
Statement | Documents


January 2007
1/10/2007 - CIA declaration purporting to explain why it cannot publicly disclose August 1, 2002 OLC interrogation techniques memo and President Bush directive regarding CIA overseas detention facilities.
Statement | Document

1/10/2007 - DOD declarations purporting to explain why it cannot publicly disclose numerous documents relating to prisoner abuse.
Statement | Documents


1/2/2007 - Documents obtained from the FBI detail 26 eyewitness accounts by agents of detainee abuse, 17 of which the Bureau apparently chose not to investigate further.
Statement


November 2006
11/14/2006 - CIA Finally Acknowledges Existence of Presidential Order on Detention Facilities Abroad
Statement | Document


July 2006
7/3/2006 - Pentagon Releases Whitewash Report on Detainee Abuse
Statement | Document


July 2006
7/10/2006 - Department of Defense documents show Pentagon silence led to prisoner abuses
Log | Statement


June 2006
6/15/2006 - Department of Defense documents show suicide attempts in Guantanamo in 2002; Formica report; Jacoby report
Log | Statement


May 2006
5/2/2006 - Army Documents Show Senior Official Reportedly Pushed Limits on Detainee Interrogations; New Evidence that Government Knew Abuse was Widespread Before Abu Ghraib Photos
Log | Statement


April 2006
4/11/2006 - ACLU Releases First Government Authentication of Abu Ghraib Abuse Images Along With One New Photo
Statement


February 2006
2/23/2006 - Further Evidence Senior Officials Approved Abuse of Prisoners: FBI memo details Guantnamo commander's repeated refusal to abandon illegal and ineffective interrogation techniques
Log | Statement


January 2006
1/12/2006 - Documents show that the Army received reports of detainee abuse as early as January 2002
Log | Statement


November 2005
11/9/2005 - Documents released by the Department of Justice Executive Office of US Attorneys
Log


October 2005
10/24/2005 - Autopsies and Death reports reveal deaths of detainees in U.S. custody
Log | Selection | Statement


September 2005
9/15/2005 - Army documents show systemic failures in treatment of detainees; contradict report of Inspector General Mikolashek
Log | Selection | Statement

Autopsy reports reveal homicides of detainees in U.S. custody

"Autopsy reports reveal homicides of detainees in U.S. custody
(released by the ACLU 10/24/05 | More Torture Documents Released Under FOIA)

Note: Numbers indicate the beginning page of the document. Many documents span multiple pages.
(These documents can be viewed using Acrobat Reader)
3128, 3134, 3140, 3146, 3156, 3164, 3171, 3178, 3183, 3192, 3198, 3204, 3208, 3212, 3228, 3235, 3242, 3250, 3252, 3254, 3260, 3262, 3265, 3267, 3269, 3271, 3273, 3282, 3290, 3293, 3296, 3331, 3534, 3549, 3551, 3554, 3565, 3573, 3582, 3588, 3600, 3611, 3612, 3614, 3618, 3619, 3658, 3659, 3670, 3672, 3674, 3728, 3737, 13279, 13289, 13297, 13303, 13309, 13315, 13321, 36022, 36026, 36192, 36925, 36953, 37445
Document Number Title of Record Description of Record Date of Death Autopsy Number Place of Death Cause of Death Manner of Death
DOD 003128 - DOD 003133; DOD003315 Autopsy Examination Report; Death Certificate Other Detainees brought Iraqi male detainee to gate. He had apparently complained of chest pain during his detention. He appeared to have been dead for some time. Cause of Death: Arteriosclerotic cardiovascular disease. Manner of death: Natural. Abrasions on right knee and left ankle. Blockages in blood vessels supplying blodd to the heart and base of brain. No significant injuries. 8/11/2003 03-366 Abu Ghraib Arteriosclerotic cardiovascular disease Natural
DOD 003140 - DOD 003145; DOD003317 Autopsy Examination Report; Death Certificate Prisoner died of arteriosclerotic cardiovascular disease. Significant findings of the autopsy included an enlarged heart and significant narrowing of one of the arteries supplying blood to the heart. The lungs, liver and spleen were congested most likely due to inadequate pumping of the heart. An unrelated finding was a benign blood vessel tumor in the liver that did not contribute to the death. No internal or external trauma. DOD 003326 refers to case with notation 'Taken to medics gasping for air.' 8/20/2003 03-369 Abu Ghraib Arteriosclerotic cardiovascular disease Natural
DOD 003146 - DOD003155; DOD003299 Final Examination of Postmortem Examination; Death Certificate Multiple blunt force injuries. Abrasion in upper right forehead. Abrasion on right lower forehead above eyebrow. Multiple contusions on right cheek and lower nose, left upper forehead, back of head. Abrasions on chest, lower costal margin. Contusions on arm, elbow, forearm, wrist, upper inner arm, groin, inner thigh, right back of knee and calf, left calf, left lower leg. Cause of death was pulmonary embolism due to blunt force injuries. 12/3/2002 A02-093 Bagram Collection Point Pulmonary embolism due to blunt force injuries Homicide
DOD003156 - DOD 003163; DOD 003296 - 003297 Autopsy Examination Report; Death Certificate Detainee was found unresponsive restrained in his cell. Death was due to blunt force injuries to lower extremities complicating coronary artery disease.Contusions and abrasions on forehead, nose, head, behind ear, neck, abdomen, buttock, elbow, thigh, knee, foot, toe, hemorrhage on rib area and leg. Detainee died of blunt force injuries to lower extremities, complicating underlying coronary artery disease. The blunt force injuries to the legs resulted in extensive muscle damage, muscle necrosis and rhabomyolysis. Electrolyte disturbances primarily hyperkalemia (elevated blood potassium level) and metabolic acidosis can occur within hours of muscle damage. Massive sodium and water shifts occur, resulting in hypovolemic shock and casodilatation and later, acute renal failure. The decedent's underlying coronary artery disease would compromise his ability to tolerate the electrolyte and fluid abnormalities, and his underlying malnutrition and likely dehydration would further exacerbate the effects of the muscle damage. The manner of death is homicide. 12/10/2002 A02-95 (Landstuhl R.M.C. Autopsy Number) AFIP number: 285913 Bagram Collection Point Blunt force injuries to lower extremities complicating coronary artery disease. Homicide
DOD003164 - DOD003170; DOD 003301 Final Autopsy Report (Addendum); Death Certificate Died as a result of asphyxia (lack of oxygen to the brain) due to strangulation as evidenced by the recently fractured hyoid bone in the neck and soft tissue hemorrhage extending downward to the level of the right thyroid cartilage. Autopsy reveleaved bone fracture, rib fractures, contusions in mid abdomen, back and buttocks extending to the left flank, abrasions, lateral buttocks. Contusions, back of legs and knees; abrasions on knees, left fingers and encircling to left wrist. Lacerations and superficial cuts, right 4th and 5th fingers. Also, blunt force injuries, predominatnly recent contusions (bruises) on the torso and lower extremities. Abrasions on left wrist are consistent with use of restraints. No evidence of defense injuries or natural disease. Manner of death is homicide. DOD 003329 refers to this case as 'strangulation, found outside isolation unit.' 6/6/2003 A03-51 Whitehorse Detainment Facility, Nasiriyah, Iraq Strangulation Homicide
DOD003171 - DOD3177; DOD003298 Final Autopsy Report; Death Certificate Death caused by the multiple blunt force injuries of the lower torso and legs complicated by rhabdommyolisis (release of toxic byproducs into the system due to destruction of muscle). Manner of death is homicide. Decedent was not under the pharmacologic effect of drugs or alcohol at the time of death. 11/6/2003 A03-144 Helmand Prov, Afghanistan Multiple blunt force injuries complicated by rhabdomyolisis Homicide
DOD 003178 - 003182; 003312 Final Autopsy Report; Death Certificate Autopsy showed that detainee had pulmonary tuberculosis. Found in the detention center with a large amount of blood emering from the nose and mouth. Cause of Death: Massive Hemoptysis (bleeding into the tracheobronchial tree) due to Cavitary Pulmonary Tuberculosis. Manner of Death: Natural. No evidence of significant trauma. 7/12/2003 AFME 03-349B EPW Camp, Baghdad International Airport Massive hemoptysis due to cavitary pulmonary tuberculosis Natural
DOD003183 - DOD003191; DOD003306 Autopsy Examination Report; Death Certificate Cause of death: Closed head injury with a cortical brain contusion and subdural hematoma. Manner of Death: Homicide. Iraqi male civilian detainee died in US custody 12 hours after a reported escape attempt. Physical force was required to subdue the detainee, and during the restraining process, his forehead hit the ground. Closed head injury: subarachnoid hemorrhage over brain, cortical brain contusion, right subdural hematoma. Additional injuries: fractured rib, multiple contusions and abrasions to head, torso and extremities. Abrasions on wrists and ankles consistent with restraint. Hemorrhage of right muscle of neck. No evidence of natural disease. DOD 003329 refers to this case as '1 closed head injury - died 12 hours after escape attempt.' 6/13/2003 ME03-273 Abu Ghraib Close head injury with a cortical brain contusion and subdural hematoma Homicide
DOD003192 - DOD 003197; DOD003308 Autopsy Examination Report; Death Certificate 'Enemy Prisoner of War' in US custody. Prisoner died of heat stroke. The clinical presentation of an axillary temperature of 102 degrees, dehydration, hypoxia and obtundation, along with non-specific autopsy findings and lack of significant natural disease or trauma are supportive of heat stroke. Temperatures in the area were reported to be greater than 110 degrees. No significant internal or external trauma was noted. 8/22/2003 ME 03-367 (EPW #2) Iraq Heat related Accident
DOD003198 - DOD 003203; DOD003316 Autopsy Examination Report; Death Certificate Cause of death: Arterioscloerotic cardiovascular disease (ASCVD). Manner of Death: Natural. No external or internal trauma was noted. Autopsy found narrowing of the blood vessels supplying blood to the heart and enlargement of the heart. 8/13/2003 ME 03-368 (EWP 3) Abu Ghraib Arteriosclerotic cardiovascular disease Natural
DOD003204 - DOD 003207; DOD003313 Final Autopsy Report; Death Certificate 'Enemy prisoner of war' detainee at Biap prison who was being transported in a bus when he became short of breath, hypotensive and tachycardic. A medic administered an IV, which briefly improved his symptoms but he soon arrested. Cause of Death: Undetermined atraumatic cause; Manner of Death: Natural. 8/7/2003 ME 03-385; AFIP number 2892215 Diwania, Iraq Undetermined atraumatic cause Natural
DOD003208 - DOD 003211; DOD003314 Final Autopsy Report; Death Certificate Other prisoners brought detainee forward to the prison gate complaining of chest pain. He reportedly participated in a fast that day. Detainee has a history of diabetes. A physician arrived 30 minutes after patient was brought to gate. By this time pupils were fixed and dilated and the decedent remained pulseless throughout resuscitation attempts. Cause of Death: Atherosclerotic cardiovascular disease complicated by diabetes. Manner of Death: Natural. DOD 003326 refers to case with notation 'Chest pain following a fast.' 8/8/2003 ME 03-386 Abu Ghraib Atherosclerotic cardiovascular disease complicated by diabetes Natural
DOD 003212 - DOD003219; DOD 003304 Final Autopsy Report; Death Certificate Iraqi National male was captured by Navy Seal Team #7 and resisted aprehension. External injuries including multiple contusions are consistent with injuries sustained during apprehension. Fractures of the ribs and a contusion of the left lung imply significant blunt force injuries of the thorax and likely resulted in impaired respiration. Ligature marks of the wrists and ankles. Remote gunshot would of torso. No significant natural diseases identified. According to investigating agents, during interrogation of the detainee, a hood made of synthetic material was placed over the head and neck of the detainee. He died while detained at Abu Ghraib prison in Iraq. Cause of death: Blunt force injuries complicated by compromised respiration. Manner of Death: Homicide. DOD 003329 refers to this case as '1 blunt force trauma and choking; died during interrogation.' DOD 003325 refers to this case with the notation 'Q[uestioned] by OGA [Other Governmental Agency - non-military, often refers to the CIA] and NSWT [Navy Seals] died during interrogation.' ME 03-504 Abu Ghraib Blunt Force Injuries Complicated by Compromised Respiration Homicide
DOD 003220 - DOD 003227; DOD003305 Autopsy Examination Report; Death Certificate Male detainee died while in U.S. custody. The details surrounding the circumstances at the time of death are classified. Cause of death: Asphyxia due to smothering and chest compression. Manner of Death: Homicide. Significant findings of the autopsy included rib fractures and numerous bruises, some of which were patterned due to impacts with a blunt object. DOD 003329 refers to this case as '1 blunt force trauma and choking; died during interrogation.' DOD 003325 refers to this case with note 'Q[uestioned] by MI [Military Intelligence], died during interrogation.' 11/26/2003 ME03-571 Al Qaim Asphyxia due to smothering and chest compression Homicide
DOD 003228 - DOD003234; DOD003318 Final Autopsy Report; Death Certificate Detainee, 63 year old Iraqi male, died while in U.S. custody. Cause of death: Atherosclerotic Cardiovascular Disease Resulting in Cardiac Tamponade. Manner of Death: Natural. Autopsy revealed hemopericardium, with a rutpure of the free wall of the left ventricle and focally severe atheosclerisos of the coronary arteries. 1/8/2004 ME04-12; AFIP Number: 2909183 Abu Ghraib Atherosclerotic cardiovascular disease resulting in cardiac tamponade Natural
DOD 003235 - DOD 3241; DOD003307 Final Autopsy Report; Death Certificate 47 year old white male detainee died while in US custody. Cause of death: Blunt Force Injuries and Asphyxia; Manner of Death: Homicide. Autopsy revealed deep bruising of the chest wall, numerous displaced rib fractures, bruising on the lungs, hemorrhage into the mesentery of the small and large intestine. Examination of the neck structures revealed hemorrhage into the strap muscles and fractures of the thyroid cartilage and hyoid bone. History of asphyxia, secondary to occlusion of the oral airway. Pleural and pulmonary adhesions. Hypertensive cardiovascular disease. According to report provided by the US army CID, the detainee was shackled to the top of a doorframe with a gag in his mouth at the time he lost consciousness and became pulseless. The severe blunt force injuries, the hanging position, and the obstruction of the oral cavity with a gag contributed to this individual's death. DOD 00329 refers to this case as 'gagged in standing restraint' DOD 003329 refers to this case as '1 blunt force trama and choking; gagged in standing restraint.' DOD 003324 refers to this case with a note indicating 'Q[uestioned] by OGA [Other Governmental Agency - non-military, often refers to CIA], gagged in standing restraint.' 1/9/2004 ME04-14; AFIP Number: 2909185 Al Asad, Iraq Blunt force injuries and asphyxia Homicide
DOD 003242 - DOD 003249; DOD003319 Autopsy Examination Report; Death Certificate 25 year old male collapsed while performing morning prayers. Cause of Death: Myocarditis (jnflammation of the heart). Manner of Death: Natural. No evidence of significant trauma. 1/16/2004 ME04-38; AFIP Number: 2914569 Abu Ghraib Myocarditis Natural
DOD 003250 - 003251; DOD003309 Preliminary Autopsy Report; Death Certificate 61 year old male Iraqi civilian was a detainee held at the Detention Central Collection Facility, Tikirit, Iraq. He was discovered deceased in his bed when he failed to report to the moring head count procedure. He had a medical history of diabetes and renal disease at the time of his capture. Cause of Death: Atherosclerotic Cardiovascular Disease. Manner of Death: Natural. 2/8/2004 ME 04-100 Tikrit Atherosclerotic cardiovascular disease Natural
DOD 003252 - DOD 3253; DOD003310 Preliminary Autopsy Report; Death Certificate 54 year old male Iraqi civilian was a detainee at Abu Ghraib prison. He was brought to the main gate unconscious. Earlier in the day of his death, detainee had complained about an inability to urinate. Other detainees reported the detainee was dizzy and nauseated prior to losing consciousness. Cause of Death: Acute Peritonitis secondary to Perforating Gastric Ulcer. Manner of Death: Natural. 2/19/2004 ME 04-101 Abu Ghraib Acute Peridonitis secondary to Perforating Gastric Ulcer Natural
DOD 003254 - DOD 003259; DOD 003311 Autopsy Examination Report; Death Certificate 55 year old Iraqi male. 'Enemy Prisoner of War.' Had a history of ischemic heart disease. Cause of Death: Atherosclertoic Cardiovascular disease. Manner of Death: Natural. Autopsy found atherosclerotic cardiovascular disease, marked pulmonary adema and a remote gunshot wound on the left buttock. Wound is well-healed. Recovered metallic foreign body encapsulated in fibrous tissue within muscle of proximal left thigh. Laceration of the nose and abrasion on the right index finger. 3/8/2004 ME 04-110 Baghdad Atherosclerotic Cardiovascular Disease Natural
DOD 003260 - DOD 003261; DOD003300 Preliminary Autospy Report; Death Certificate Autopsy: ME 04-309; 27 year old male civilian presumed Iraqi national died in US custody 72 hours after being apprehended. Cause of Death: pending. Manner of Death: pending. Injuries: minor abrasions and bruises of extremities. Bruise on right side of neck. No evidence of natural disease, no evidence of drug abuse. Final autopsy report of this individual with more details is at DOD 013279. DOD 003323 lists an autopsy of the same date with the notation 'Q[uestioned] by NSWT [Navy Seals], struggled/interrogated/died sleeping.' 4/5/2004 ME 04-309 Mosul Pending Pending
DOD 003262 - DOD 003264; DOD003302 Preliminary Autopsy Report; Death Certificate 44 year old Iraqi male; apprehended by US Forces in Kirkuk, Iraq after he fired on coalition forces with rocket propelled grenades and small fire arms on April 10, 2004. Detainee sustained gunshot wounds during the firefight and was transported to the Combat Support Hostipal in Balad for surgery. He was later transported to Abu Ghraib where he died on April 28, 2004. Cause of Death: Multiple gunshot wounds with complications. Manner of Death: Homicide. 4/28/2004 ME 04-357 Baghdad Multiple Gunshot wounds with complications Homicide
DOD 003265 - DOD 3266; DOD 003303 Preliminary Autopsy Report; Death Certificate Detainee died of severe atherosclerotic coronary vascular disease. No external injuries noted. 5/11/2004 5/18/2004 Baghdad Severe Atherosclerotic coronary vascular disease Natural
DOD 003267 - DOD 3268 Preliminary Autopsy Report Male detainee died in US custody in Abu Ghraib prison. Cause of Death: Atherosclerotic cardiovascular disease; manner of death: natural. Autopsy found no significant trauma. 5/23/2004 ME04-386 Abu Ghraib Atherosclerotic cardiovascular disease Natural
DOD 003269 - DOD 003270 Preliminary Autopsy Report Male detainee died while in US custody in Abu Ghraib prison. Cause of death: Peritonitis of undetermined etiology; Manner of Death: Natural. Verbal report of pain. Autopsy found evidence of peritonitis, pulmonary edema and congestion. No significant trauma. 5/19/2004 ME04-387 Abu Ghraib Peritonitis of undetermined etiology Natural
DOD 003271 - DOD 003272 Preliminary Autopsy Report Iraqi male was shot in a firefight and lived to be transported to a US hospital where he underwent multiple surgeries. Cause of death: gunshot wound of the abdomen; manner of death: Homicide 5/24/2004 ME04 -388 Balad Gunshot wound of the abdomen Homicide
DOD003273 - DOD003281 Final Autopsy Report 42 year old male Iraqi civilian was in US custody at Abu Ghraib. He began making gasping sounds which awoke another detainee. The detainee was found to be unresponsive and pulseless. Resuscitation efforts were unsuccessful. Cause of death: Undetermined. Manner of death: Undetermined. Autopsy found bruising of the abdomen and left arm. Body was frozen after death. 6/14/2004 ME04-434 Abu Ghraib Undetermined Undetermined
DOD 003282 - DOD003292 Final Autopsy Report 52 year old male Iraqi civilian collapsed while speaking to other detainees while in US custody. Resuscitative efforts were unsuccessful. Cause of death: Atheroscloerotic Cardiovascular Disease; Manner of Death: Natural. Detainee has severe coronary artery disease and has had a previous heart attack. No evidence of any significant trauma. 6/10/2004 ME04-435 Abu Ghraib Atherosclerotic Cardiovascular Disease Natural
DOD003290 - DOD003292 Preliminary Autopsy Examination Report Iraqi male detainee was in US custody at Abu Ghraib. A group of prisoners became unruly and the guards used lethal force to subdue the crowd. A shotgun was fired and detainee was struck and killed. Cause of Death: Shotgun Wound of the head; Manner of Death: Homicide. Final Autopsy Report of this individual is at DOD 013315 - 13320. 8/18/2004 ME04-629 Abu Ghraib Shotgun Wound of the Head Homicide
DOD 003293 - DOD 003295; DOD003320 Preliminary Autopsy Examination Report; death certificate Iraqi male detainee in U.S. custody. A group of prisoners became unruly and the guards used lethal force to subdue the crowd. A shotgun was fired and detainee was struck and killed. Cause of death: shotgun wound to the chest; Manner of death: Homicide. Autopsy found shotgun wounds in chest, right upper back, right arm and left arm. Final Autopsy Report for this individual is at DOD 013321 - 13328. 8/18/2004 ME04-630 Abu Ghraib Shotgun Wound of the Chest Homicide
DOD003321-DOD003328 Summaries of deaths logged at (DOD003128 - DOD003295)
DOD003329 6 'Unnatural Causes' Chart of 6 unnatural deaths. Case A03-51 - strangulation, found outside isolation unit, autopsy done. Case 03-273 - closed head injury; died 12 hours after escape attempt, autopsy done. Case 03-504 - blunt force trauma and choking, died during interrogation, autopsy done. Case 03-571 - blunt force trauma and choking, dured during interrogation, autopsy done. Case 04-014, blunt force trauma and choking, gagged in standing restraint, autopsy done. Unnumbered case - gunshot wound to abdomen: 'shot without provocation', no autopsy done, not reported.
DOD003330 List of Death Certificates and Autopsy Reports Death Certificates: Nautral/Iraq: 11; Death Certificates: Accident/Iraq: 1; Death Certificates Homicide/Iraq: 5; Death Certificates Pending /Iraq: 1; Death Certificates: Homicide/Afghanistan: 3; Autopsy Reports: Natural/Iraq 11; Autopsy Reports: Accident/Iraq: 1; Autopsy Reports Homicide/Iraq: 5; Autospy Reports Homicide/Afhganistan: 3.
DOD 3535 Certificate of Death Male Detainee. Cause of Death: Cardiac Arrest. Place of Death: 67th Combat Support Hospital Mosul
DOD003548 - DOD0003550 Certificate of Death; Autopsy Examination Report Same individual as DOD 003140 - DOD 003145; DOD003317 8/20/2003 03-369 Abu Ghraib Arteriosclerotic cardiovascular disease Natural
DOD003554 - DOD003565 Certificate of death; medical records; preliminary autopsy report; final autopsy report Same individual as DOD 003252 - DOD 3253; DOD003310 2/19/2004 ME 04-101 Abu Ghraib Acute Peridonitis secondary to Perforating Gastric Ulcer Natural
DOD 003566- DOD003572 Certificate of Death, Autopsy report Same individual as DOD003198 - DOD 003203; DOD003316 8/13/2003 ME 03-368 (EWP 3) Abu Ghraib Arteriosclerotic cardiovascular disease Natural
DOD003573 - DOD003581 Preliminary Autopsy Report; Same individual as DOD 003228 - DOD003234; DOD003318 1/8/2004 ME04-12; AFIP Number: 2909183 Abu Ghraib Atherosclerotic cardiovascular disease resulting in cardiac tamponade Natural
DOD003582 - DOD003587 Hospital report of death; chronological record of medical care; preliminary autopsy report Same individual as DOD 003265 - DOD 3266; DOD 003303 5/11/2004 5/18/2004 Baghdad Severe Atherosclerotic coronary vascular disease Natural
DOD003588 - DOD 003594, DOD003597-DOD003599 Death Certificate; medical record 27 year old male criminal detainee. Cause of death: gunshot wound. Shot during riot at hard site. Medical records date back to August 2003, at which time he was treated for asthma. 3/28/2004 Abu Ghraib Gunshot wound R chest
DOD003600 - DOD003610 Certificate of Death; Preliminary Autopsy Report; Same individual as DOD 003242 - DOD 003249; DOD003319 1/16/2004 ME04-38; AFIP Number: 2914569 Abu Ghraib Myocarditis Natural
DOD003612 - DOD003613 Certificate of death Cause of death: gunshot wound. 4/10/2004 Gunshot wound
DOD003619 - DOD003657 Certificate of death; medical records; Autopsy examination report Same individual as DOD 003269 - DOD 003270 5/19/2004 ME04-387 Abu Ghraib Peritonitis of undetermined etiology Natural
DOD003659 - DOD003669 Preliminary and final autopsy report; death certificate Same individual as DOD 003250 - 003251; DOD003309 2/8/2004 ME 04-100 Tikrit Atherosclerotic cardiovascular disease Natural
DOD003681 -DOD003683 Certificate of death; autopsy Same individual as DOD 003254 - DOD 003259; DOD 003311 3/8/2004 ME 04-110 Baghdad Atherosclerotic Cardiovascular Disease Natural
DOD 003722 - DOD003736 Death Certificate; medical record, preliminary and final autopsy report Same individual as DOD 003267 - 003268 5/23/2004 ME04-386 Abu Ghraib Atherosclerotic cardiovascular disease Natural
DOD003737 - DOD 003738 Preliminary autopsy report; Medication Administration Record; death certificate Same individual as DOD003178 - DOD003182 7/12/2003 AFME 03-349B EPW Camp, Baghdad International Airport Massive hemoptysis due to cavitary pulmonary tuberculosis Natural
DOD 013279 - 013288 Final Autopsy Report This approximately 27 year old male civilian, presumed Iraqi national, died in US custody approximately 72 hours after being apprehended. By report, physical force was required during his initial apprehension during a raid. During his confinement, he was hooded, sleep deprived, and subjected to hot and cold environmental conditions, including the use of cold water on his body and hood. Flexcuffs used around each wrist. Abrasions and contusions around wrists. Minor abrasions and contusions of extremities. Laceration above right eyebrow, 1cm. Contusion of right side of neck. Minor abrasions of left side of forehead. Subgaleal hemmorrhage of bilateral frontal regions of scalp. Intramuscular hemorrhage of anterior aspect of right shoulder. No internal evidence of trauma. No significant evidence of natural disease. Drugs and abrasions consistent with defribilation efforts. Rib fractures consistent with CPR efforts. Concludes that cause of death cannot be determined. There is evidence of multiple minor injuries, including 'blackeyes', abrasions and contusions of the face, torso and extremities, side of the next and subgaleal hemorrage of the scalp. The decedent was also subjected to cold and wet conditions and hypothermia may have contributed to his death. DOD 003323 refers to this case with the notation 'Q[uestioned] by NSWT [Navy Seals], struggled/interrogated/died sleeping.' Preliminary autopsy report of this individual is at DOD 003260 .... Death certificate is at DOD 003300. 4/5/2004 ME 04-309 Mosul Undetermined Undetermined
DOD13289 - DOD13296 Final Autopsy Report Male Iraqi National captured after he fired on coalition forces. Detainee died from multiple gunshots wounds to the hip, arm, and foot during the fight. 04/28/04 ME 04-357, 2929205 Abu Ghraib Gunshot wounds Wounded in action, died later from wounds.
DOD13297 - DOD13302 Final Autopsy Report Male Iraqi National, 75, collapsed and died during transport to a facility hospital. The Diagnoses report he died of severe cardiovascular disease. His condition was complicated by marked cardiomegaly. The manner of the death was natural. 05/11/04 ME 04-358, 2929206 Abu Ghraib Severe cardiovascular disease. Natural.
DOD13303 - DOD13308 Autopsy Examination Report Male Iraqi died of atherosclerotic cardiovascular disease [ASCVD] while in US custody. The manner of the death was Natural. 22/05/04 ME 04-386, 2929618 Abu Ghraib Arteriosclerotic cardiovascular disease Natural.
DOD13309 - DOD13314 Autopsy Examination Report Male civilian died of Peritonitis while in US custody. The manner of the death is natural. 05/19/04 ME 04-387, 292645 Abu Ghraib Peritonitis Natural.
DOD13315 - DOD13320 Final Autopsy Examination Report Iraqi male detainee in U.S custody was killed by a shotgun wound to the head. The shot was delivered by coalition force guards when a group of prisoners became unruly. Preliminary Autopsy of this individual is at DOD 003290 -3292. 08/18/04 ME 04- 629, 2940934 Abu Ghraib Shotgun wound to the head Homicide.
DOD13321 - DOD13328 Final Autopsy Examination Report Iraqi male detainee in U.S custody was killed by a shotgun wound to the chest. The shot was delivered by coalition force guards when a group of prisoners became unruly. Preliminary Autopsy Report of this individual is at DOD 003293 - 3295. 08/18/04 ME 04- 630, 2940933 Abu Ghraib Shotgun wound to the chest Homicide.
DOD 036022 - 036023 Certificate of Death (Overseas); Hospital Report of Death Gunshot wound to pelvis. 10/30/2003 Iraq Gunshot wound to pelvis.
DOD 036026 - 036027 Certificate of Death (Overseas); Hospital Report of Death Gunshot wound to head/ Open skull fracture 10/30/2003 Iraq Gunshot wound to head/ Open skull fracture
DOD 036192 - 036193 Certificate of Death (Overseas); Hospital Report of Death Iraqi male died of cardiac failure 48 hours after being fatally wounded by a gunshot wound to the pelvis. 11/3/2003 Gunshot to pelvis and cardiac failure
DOD 036925 - 036926 Certificate of Death (Overseas); Hospital Report of Death Person died of multiple gunshot wounds to the chest. 11/4/2003 Multiple gunshot wounds to the chest.
DOD 037445 - 037556 certificate of Death (Overseas); Hospital Report of Death. Photo of deceased withheld. Detainee died 13 days after being wounded by gunshot wound to the abdomen. Cause of death was gunshot wound and acute renal failure.
DOD 036953 - 036954 Certificate of Death (Overseas); Hospital Report of Death Multiple gunshot wounds to back, chest and pelvis. Spinal cord injury. 11/7/2003 Iraq Multiple gunshot wounds to back, chest and pelvis. Spinal cord injury."