In 2003, Stephen M. Cutler, then head of the U.S. Securities & Exchange Commission's Enforcement Div., offered an impromptu roast of New York Attorney General Eliot Spitzer at a function they both attended. Cutler quoted from an e-mail purportedly sent by Spitzer to heaven. "Dear God," it began," If s my understanding that you are everywhere, including, apparently, the State of New York. As I read the Stamp Act of 1785, you are subject to regulation and taxation by the state of New York."
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机译：2003年，时任美国证券交易委员会执法部门负责人的史蒂芬·卡特勒（Stephen M. Cutler）为纽约总检察长埃利奥特·斯皮策（Eliot Spitzer）提供了即席烧烤，他们俩都参加了这项活动。卡特勒引用了斯皮策发往天堂的一封电子邮件。 “亲爱的上帝，”它开始说，“如果我了解到您无处不在，包括纽约州。当我阅读1785年《邮票法》时，您将受到纽约州的监管和征税。”
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