Plymouth, Montserrat and Plymouth Junior Secondary School. Plymouth, Montserrat Plymouth was the capital city of the island of Montserrat, an overseas territory of the United Kingdom located in the Leeward Island chain of the Lesser Antilles, West Indies. Constructed on historical lava deposits near the then-inactive Soufriere Hills volcano, the town was evacuated when the volcano resumed erupting in 1995. Plymouth was abandoned permanently in 1997 after it was burnt and mostly buried by a series of pyroclastic flows and lahars. For centuries, it had been the only port of entry to the island. Plymouth is still the "de jure" capital city
Long-Term Capital Holdings v. United States After a bench trial, Judge Janet Bond Arterton ruled, on August 27, 2004, that the transactions employed by Long-Term Capital Holdings did not have economic substance and so were disregarded for tax purposes. Long-Term Capital Holdings v. United States Long Term Capital Holdings v. United States, 330 F. Supp. 2d 122 (D. Conn. 2004), was a court case argued before the United States District Court for the District of Connecticut that concerned a tax shelter used by Long-Term Capital Management, a failed hedge fund. The tax shelter had been designed by Babcock & Brown for Long-Term Capital to shelter it's