A handout photo provided on Novenber 15, 2010 by Hermitage Capital Management and taken on December 29, 2006 shows Russian lawyer Sergei Magnitsky in Moscow. Russia threatened on June 27, 2012 to hit back at the United States with even stiffer penalties after a Senate panel backed sanctions against those implicated in the prison death of a whistleblower with US ties. The death in 2009 of Sergei Magnitsky — a lawyer who accused tax chiefs and police of defrauding the budget of hundreds of millions of dollars — has turned into a symbol of the apparent impunity of the Russian state. AFP FILES / HO / HERMITAGE CAPITAL MANAGEMENT
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