id	sid	eid	entity	type
cblr-3040	1	1	enron	ORG
cblr-3040	1	2	enron	ORG
cblr-3040	1	3	anthony j. luppino* i.	PERSON
cblr-3040	1	4	37 ii	CARDINAL
cblr-3040	3	1	50	CARDINAL
cblr-3040	3	2	50 1	CARDINAL
cblr-3040	5	1	50 2	CARDINAL
cblr-3040	6	1	54 3	CARDINAL
cblr-3040	6	2	57 4	DATE
cblr-3040	7	1	59	CARDINAL
cblr-3040	8	1	68 1	CARDINAL
cblr-3040	9	1	enron	ORG
cblr-3040	9	2	68 2	CARDINAL
cblr-3040	9	3	74 3. 2002	DATE
cblr-3040	9	4	2003	DATE
cblr-3040	10	1	79 4	DATE
cblr-3040	10	2	83	CARDINAL
cblr-3040	10	3	o	DATE
cblr-3040	11	1	87 1	CARDINAL
cblr-3040	12	1	87 2	CARDINAL
cblr-3040	13	1	90 3	CARDINAL
cblr-3040	13	2	92	CARDINAL
cblr-3040	13	3	university of missouri-kansas city school of law	ORG
cblr-3040	14	1	a.b.	PERSON
cblr-3040	14	2	dartmouth college	ORG
cblr-3040	14	3	j.d.	GPE
cblr-3040	14	4	stanford	ORG
cblr-3040	14	5	boston university school of law	ORG
cblr-3040	15	1	robert coulthard	PERSON
cblr-3040	15	2	robert downs	PERSON
cblr-3040	15	3	jack fingersh	PERSON
cblr-3040	15	4	john hickey	PERSON
cblr-3040	15	5	edwin hood	PERSON
cblr-3040	15	6	nancy levit	PERSON
cblr-3040	15	7	the umkc law foundation for	ORG
cblr-3040	16	1	4	CARDINAL
cblr-3040	16	2	98 5	CARDINAL
cblr-3040	16	3	105 iii	QUANTITY
cblr-3040	18	1	108	CARDINAL
cblr-3040	18	2	108 1	CARDINAL
cblr-3040	19	1	108 2	CARDINAL
cblr-3040	19	2	112 3	CARDINAL
cblr-3040	19	3	120 4	CARDINAL
cblr-3040	20	1	131	CARDINAL
cblr-3040	20	2	137 1	CARDINAL
cblr-3040	21	1	137 2	CARDINAL
cblr-3040	23	1	140	CARDINAL
cblr-3040	25	1	144	CARDINAL
cblr-3040	25	2	u les	ORG
cblr-3040	26	1	144 1	CARDINAL
cblr-3040	27	1	sec	ORG
cblr-3040	27	2	144 2	CARDINAL
cblr-3040	27	3	fasb	ORG
cblr-3040	28	1	147	CARDINAL
cblr-3040	28	2	155	CARDINAL
cblr-3040	28	3	164 1	CARDINAL
cblr-3040	29	1	164 2	CARDINAL
cblr-3040	30	1	170 3	CARDINAL
cblr-3040	30	2	173	CARDINAL
cblr-3040	30	3	d.	NORP
cblr-3040	31	1	176 1	CARDINAL
cblr-3040	32	1	176 2	CARDINAL
cblr-3040	32	2	first	ORDINAL
cblr-3040	32	3	183 3	CARDINAL
cblr-3040	32	4	188	CARDINAL
cblr-3040	32	5	columbia business la w	ORG
cblr-3040	32	6	2003	DATE
cblr-3040	33	1	37	CARDINAL
cblr-3040	34	1	189	CARDINAL
cblr-3040	34	2	i.	PERSON
cblr-3040	35	1	berra	PERSON
cblr-3040	35	2	three	CARDINAL
cblr-3040	35	3	american	NORP
cblr-3040	35	4	robert	PERSON
cblr-3040	36	1	one	CARDINAL
cblr-3040	37	1	berra	PERSON
cblr-3040	37	2	third	ORDINAL
cblr-3040	38	1	the united states	GPE
cblr-3040	38	2	two	CARDINAL
cblr-3040	39	1	one	CARDINAL
cblr-3040	39	2	1	CARDINAL
cblr-3040	39	3	berra & david kaplan	ORG
cblr-3040	40	1	2001	DATE
cblr-3040	41	1	2	CARDINAL
cblr-3040	41	2	harold e. arnett	PERSON
cblr-3040	41	3	44	CARDINAL
cblr-3040	42	1	482	CARDINAL
cblr-3040	42	2	1969	DATE
cblr-3040	42	3	alfred f. falk	PERSON
cblr-3040	42	4	two	CARDINAL
cblr-3040	42	5	28	CARDINAL
cblr-3040	43	1	fed	ORG
cblr-3040	44	1	19	CARDINAL
cblr-3040	44	2	1970	DATE
cblr-3040	44	3	calvin h. johnson	PERSON
cblr-3040	44	4	83	CARDINAL
cblr-3040	44	5	425	CARDINAL
cblr-3040	44	6	1999	DATE
cblr-3040	45	1	columbia business la w	ORG
cblr-3040	46	1	three	CARDINAL
cblr-3040	46	2	one	CARDINAL
cblr-3040	46	3	enron	ORG
cblr-3040	46	4	steven g. frost & paul carman	PERSON
cblr-3040	46	5	95	CARDINAL
cblr-3040	46	6	j. tax'n	PERSON
cblr-3040	46	7	361	CARDINAL
cblr-3040	46	8	2001	DATE
cblr-3040	46	9	david holmes	PERSON
cblr-3040	47	1	j. 17	PERSON
cblr-3040	47	2	winter, 1996	DATE
cblr-3040	47	3	john c. murray	PERSON
cblr-3040	47	4	32	CARDINAL
cblr-3040	48	1	prob. & trust	ORG
cblr-3040	48	2	j. 193 (	ORG
cblr-3040	48	3	john c. murray	PERSON
cblr-3040	48	4	jack murray	PERSON
cblr-3040	48	5	h. peter nesvold	PERSON
cblr-3040	49	1	4	CARDINAL
cblr-3040	50	1	j. l.	PERSON
cblr-3040	51	1	83	DATE
cblr-3040	51	2	1999	DATE
cblr-3040	52	1	donald j. weidner	PERSON
cblr-3040	52	2	25	CARDINAL
cblr-3040	52	3	j. corp. l. 445 (	ORG
cblr-3040	52	4	2000	DATE
cblr-3040	53	1	nancy r.	PERSON
cblr-3040	54	1	2002	DATE
cblr-3040	57	1	1 & chs	ORG
cblr-3040	58	1	9	CARDINAL
cblr-3040	58	2	10	CARDINAL
cblr-3040	59	1	ii.a	DATE
cblr-3040	61	1	enron	ORG
cblr-3040	61	2	william c. powers et al	PERSON
cblr-3040	61	3	enron	ORG
cblr-3040	62	1	2003	DATE
cblr-3040	63	1	39	CARDINAL
cblr-3040	63	2	options5	GPE
cblr-3040	63	3	u.s.	GPE
cblr-3040	64	1	18-67	CARDINAL
cblr-3040	64	2	feb. 1, 2002	DATE
cblr-3040	64	3	2002 wl 198018	DATE
cblr-3040	64	4	http://money.cnn.com/2002/02/02/companies/enronreport/index.htm	ORG
cblr-3040	65	1	enron	ORG
cblr-3040	65	2	the houston chronicle	ORG
cblr-3040	65	3	http://www.chron.com/content/chronicle/special/l/enron/index.html	GPE
cblr-3040	65	4	dec. 15, 2002	DATE
cblr-3040	67	1	422	CARDINAL
cblr-3040	67	2	2002	DATE
cblr-3040	68	1	423	CARDINAL
cblr-3040	68	2	2002	DATE
cblr-3040	71	1	107th	ORDINAL
cblr-3040	72	1	40-45	PERCENT
cblr-3040	72	2	april 17, 2002	DATE
cblr-3040	72	3	dec. 15, 2002	DATE
cblr-3040	73	1	6	CARDINAL
cblr-3040	74	1	2002	DATE
cblr-3040	76	1	1.83-7	CARDINAL
cblr-3040	77	1	25	CARDINAL
cblr-3040	77	2	1972	DATE
cblr-3040	78	1	25	CARDINAL
cblr-3040	78	2	123	CARDINAL
cblr-3040	78	3	1995	DATE
cblr-3040	79	1	148	CARDINAL
cblr-3040	79	2	2002	DATE
cblr-3040	79	3	123	CARDINAL
cblr-3040	79	4	25	CARDINAL
cblr-3040	79	5	44	DATE
cblr-3040	79	6	2000	DATE
cblr-3040	79	7	three	CARDINAL
cblr-3040	80	1	44	DATE
cblr-3040	81	1	fasb	ORG
cblr-3040	81	2	44	DATE
cblr-3040	81	3	july 1, 2000	DATE
cblr-3040	81	4	25	CARDINAL
cblr-3040	82	1	anthony f. cocco & glenn	PERSON
cblr-3040	82	2	fasb	ORG
cblr-3040	82	3	44	CARDINAL
cblr-3040	82	4	70	CARDINAL
cblr-3040	83	1	j. 22,	PERSON
cblr-3040	83	2	24	DATE
cblr-3040	83	3	july 2000	DATE
cblr-3040	84	1	michelle hanlon & terry shevlin	PERSON
cblr-3040	84	2	16	CARDINAL
cblr-3040	85	1	1	CARDINAL
cblr-3040	85	2	2	CARDINAL
cblr-3040	85	3	mar. 2002	DATE
cblr-3040	85	4	25	CARDINAL
cblr-3040	85	5	zero	CARDINAL
cblr-3040	85	6	mcconnell et al.	PERSON
cblr-3040	85	7	steams & co.	ORG
cblr-3040	85	8	inc.	ORG
cblr-3040	85	9	aug. 2000	DATE
cblr-3040	85	10	only two	CARDINAL
cblr-3040	85	11	500	CARDINAL
cblr-3040	85	12	boeing	ORG
cblr-3040	85	13	senate	ORG
cblr-3040	86	1	107th	ORDINAL
cblr-3040	87	1	2 (2002	DATE
cblr-3040	87	2	john h. biggs	PERSON
cblr-3040	87	3	congress	ORG
cblr-3040	88	1	99 percent	PERCENT
cblr-3040	88	2	only two	CARDINAL
cblr-3040	88	3	dec. 15, 2002	DATE
cblr-3040	89	1	fasb	ORG
cblr-3040	90	1	u.s.	GPE
cblr-3040	90	2	financial columbia business	ORG
cblr-3040	91	1	2003	DATE
cblr-3040	92	1	41	CARDINAL
cblr-3040	92	2	enron	ORG
cblr-3040	93	1	many years	DATE
cblr-3040	93	2	billions	CARDINAL
cblr-3040	93	3	enron	ORG
cblr-3040	93	4	december 2, 2001	DATE
cblr-3040	94	1	25	CARDINAL
cblr-3040	95	1	abraham j. briloff	PERSON
cblr-3040	95	2	barron's	ORG
cblr-3040	95	3	oct. 23, 2000	DATE
cblr-3040	95	4	26	CARDINAL
cblr-3040	95	5	28-29	CARDINAL
cblr-3040	95	6	nesvold	GPE
cblr-3040	95	7	supra	PERSON
cblr-3040	95	8	3	CARDINAL
cblr-3040	95	9	110	CARDINAL
cblr-3040	95	10	weidner	ORG
cblr-3040	95	11	supra	PERSON
cblr-3040	95	12	3	CARDINAL
cblr-3040	95	13	487	CARDINAL
cblr-3040	95	14	robert k. herdman et al	PERSON
cblr-3040	95	15	29	CARDINAL
cblr-3040	95	16	sec	ORG
cblr-3040	95	17	1026	CARDINAL
cblr-3040	95	18	53320	DATE
cblr-3040	95	19	1-2	MONEY
cblr-3040	95	20	sec	ORG
cblr-3040	96	1	6514	DATE
cblr-3040	97	1	feb. 15, 1984	DATE
cblr-3040	99	1	9	CARDINAL
cblr-3040	99	2	enron	ORG
cblr-3040	99	3	seth lubove &	ORG
cblr-3040	99	4	elizabeth macdonald	PERSON
cblr-3040	100	1	forbes	ORG
cblr-3040	100	2	feb. 18, 2002	DATE
cblr-3040	100	3	56	DATE
cblr-3040	100	4	krispy kreme	PERSON
cblr-3040	100	5	enron	ORG
cblr-3040	100	6	cisco systems	ORG
cblr-3040	100	7	sheila muto	PERSON
cblr-3040	100	8	wall st. j.	PERSON
cblr-3040	100	9	feb. 20. 2002	DATE
cblr-3040	100	10	aol time warner	ORG
cblr-3040	100	11	jim finkle	PERSON
cblr-3040	100	12	u.s.	GPE
cblr-3040	100	13	bloomberg news	ORG
cblr-3040	100	14	feb. 21, 2002	DATE
cblr-3040	100	15	san francisco	GPE
cblr-3040	100	16	microsoft	ORG
cblr-3040	100	17	3com	ORG
cblr-3040	100	18	cisco systems	ORG
cblr-3040	100	19	solectron	ORG
cblr-3040	100	20	angela zimm	PERSON
cblr-3040	100	21	genentech	ORG
cblr-3040	100	22	$573 million	MONEY
cblr-3040	100	23	bloomberg news	ORG
cblr-3040	100	24	mar. 7, 2002	DATE
cblr-3040	100	25	boston	GPE
cblr-3040	100	26	rob urban	PERSON
cblr-3040	100	27	$100 billion	MONEY
cblr-3040	100	28	bloomberg news	ORG
cblr-3040	100	29	feb. 27, 2002	DATE
cblr-3040	100	30	new york	GPE
cblr-3040	100	31	fasb	ORG
cblr-3040	100	32	u.s.	GPE
cblr-3040	101	1	10	CARDINAL
cblr-3040	101	2	over $100 billion	MONEY
cblr-3040	101	3	steve bergsman	PERSON
cblr-3040	101	4	2002	DATE
cblr-3040	101	5	kmart	ORG
cblr-3040	101	6	charles schwab	PERSON
cblr-3040	101	7	krispy kreme	PERSON
cblr-3040	101	8	aol time warner	PERSON
cblr-3040	101	9	steve bergsman	PERSON
cblr-3040	101	10	july 2002	DATE
cblr-3040	101	11	prudential	ORG
cblr-3040	101	12	six to eight billion dollars	MONEY
cblr-3040	102	1	3	CARDINAL
cblr-3040	102	2	1991	DATE
cblr-3040	102	3	nesvold	GPE
cblr-3040	102	4	supra	PERSON
cblr-3040	102	5	3	CARDINAL
cblr-3040	102	6	85	CARDINAL
cblr-3040	102	7	1999	DATE
cblr-3040	103	1	cisco systems, inc.	ORG
cblr-3040	103	2	8	CARDINAL
cblr-3040	103	3	28-29	CARDINAL
cblr-3040	103	4	approximately $2.5 billion	MONEY
cblr-3040	103	5	its tax year ending july 31, 1999	DATE
cblr-3040	103	6	hanlon & shevlin	ORG
cblr-3040	103	7	6	CARDINAL
cblr-3040	103	8	6-7	PERCENT
cblr-3040	103	9	233	CARDINAL
cblr-3040	103	10	250	CARDINAL
cblr-3040	103	11	$25.8 billion	MONEY
cblr-3040	103	12	1996-1998	DATE
cblr-3040	104	1	10	CARDINAL
cblr-3040	104	2	sec	ORG
cblr-3040	104	3	august	DATE
cblr-3040	104	4	september 2001	DATE
cblr-3040	105	1	robert coulthard	PERSON
cblr-3040	105	2	aug. 10	DATE
cblr-3040	105	3	sept. 6	DATE
cblr-3040	105	4	sept. 10, 2001	DATE
cblr-3040	107	1	robert coulthard	PERSON
cblr-3040	107	2	fasb	ORG
cblr-3040	107	3	aug. 6, 2001	DATE
cblr-3040	109	1	aug. 31, 2001	DATE
cblr-3040	109	2	sec	ORG
cblr-3040	110	1	sec corp.	ORG
cblr-3040	112	1	aug.	DATE
cblr-3040	112	2	2003	DATE
cblr-3040	114	1	43	CARDINAL
cblr-3040	114	2	enron	ORG
cblr-3040	114	3	companies1	PERSON
cblr-3040	114	4	two	CARDINAL
cblr-3040	115	1	first	ORDINAL
cblr-3040	115	2	so many years	DATE
cblr-3040	116	1	second	ORDINAL
cblr-3040	116	2	31, 2001	DATE
cblr-3040	116	3	http://www.sec.gov/divisions/corpfin/acctdisc.htm	DATE
cblr-3040	116	4	dec. 15, 2002	DATE
cblr-3040	118	1	worldcom	ORG
cblr-3040	118	2	june 2002	DATE
cblr-3040	118	3	some $3.8 billion	MONEY
cblr-3040	118	4	five-quarter	DATE
cblr-3040	118	5	june 2002	DATE
cblr-3040	118	6	xerox corp.	ORG
cblr-3040	118	7	approximately $6.4 billion	MONEY
cblr-3040	118	8	the last five years	DATE
cblr-3040	119	1	jake ulick	PERSON
cblr-3040	119	2	worldcom	ORG
cblr-3040	119	3	june 26, 2002	DATE
cblr-3040	119	4	http://money.cnn.com/2002/06/25news/worldcom	ORG
cblr-3040	119	5	sec	ORG
cblr-3040	119	6	worldcom	ORG
cblr-3040	119	7	steve burkholder	PERSON
cblr-3040	119	8	xerox	ORG
cblr-3040	119	9	$6.4 billion	MONEY
cblr-3040	119	10	kpmg	PERSON
cblr-3040	119	11	34	CARDINAL
cblr-3040	119	12	sec	ORG
cblr-3040	119	13	l. & reg	ORG
cblr-3040	120	1	r. 27	PERSON
cblr-3040	120	2	1111-14	EVENT
cblr-3040	120	3	july 2002	DATE
cblr-3040	121	1	kpmg	GPE
cblr-3040	121	2	xerox	ORG
cblr-3040	122	1	bill brubaker	PERSON
cblr-3040	122	2	merck	ORG
cblr-3040	123	1	july 8, 2002	DATE
cblr-3040	123	2	merck & co.'s	ORG
cblr-3040	123	3	more than $12 billion	MONEY
cblr-3040	123	4	merck	ORG
cblr-3040	123	5	medco	ORG
cblr-3040	124	1	12	CARDINAL
cblr-3040	124	2	sec	ORG
cblr-3040	124	3	harvey pitt	PERSON
cblr-3040	124	4	jan. 17, 2002	DATE
cblr-3040	124	5	dec. 15, 2002	DATE
cblr-3040	124	6	u.s.	GPE
cblr-3040	124	7	dec. 31, 2001	DATE
cblr-3040	124	8	five	CARDINAL
cblr-3040	124	9	the american institute of certified public accountants	ORG
cblr-3040	125	1	five	CARDINAL
cblr-3040	125	2	dec.	DATE
cblr-3040	126	1	columbia business la w	ORG
cblr-3040	126	2	first	ORDINAL
cblr-3040	126	3	the united states	GPE
cblr-3040	127	1	the late 1970s	DATE
cblr-3040	127	2	coopers & lybrand	ORG
cblr-3040	127	3	this past year	DATE
cblr-3040	128	1	the 1930s	DATE
cblr-3040	128	2	the securities and exchange commission	ORG
cblr-3040	129	1	the past few years	DATE
cblr-3040	130	1	penn central	ORG
cblr-3040	130	2	four	CARDINAL
cblr-3040	131	1	13	CARDINAL
cblr-3040	132	1	enron	ORG
cblr-3040	132	2	worldcom	ORG
cblr-3040	132	3	today	DATE
cblr-3040	134	1	two	CARDINAL
cblr-3040	134	2	15, 2002	DATE
cblr-3040	134	3	sec	ORG
cblr-3040	134	4	303	CARDINAL
cblr-3040	135	1	17	CARDINAL
cblr-3040	136	1	229.303	CARDINAL
cblr-3040	136	2	2002	DATE
cblr-3040	137	1	roy d. thylin	PERSON
cblr-3040	137	2	1	CARDINAL
cblr-3040	137	3	j. acct.	PERSON
cblr-3040	138	1	264	CARDINAL
cblr-3040	138	2	264	CARDINAL
cblr-3040	138	3	1977-1978	DATE
cblr-3040	138	4	1977	DATE
cblr-3040	140	1	95	CARDINAL
cblr-3040	140	2	91	CARDINAL
cblr-3040	141	1	1494	CARDINAL
cblr-3040	141	2	15	CARDINAL
cblr-3040	142	1	78dd-1	CARDINAL
cblr-3040	142	2	78f	CARDINAL
cblr-3040	142	3	1977	DATE
cblr-3040	143	1	2003	DATE
cblr-3040	144	1	45	CARDINAL
cblr-3040	145	1	the united states	GPE
cblr-3040	145	2	the last half century	DATE
cblr-3040	146	1	2002,1	CARDINAL
cblr-3040	148	1	4	CARDINAL
cblr-3040	148	2	2002	DATE
cblr-3040	150	1	107	CARDINAL
cblr-3040	150	2	116	CARDINAL
cblr-3040	151	1	745	CARDINAL
cblr-3040	152	1	314-319	PRODUCT
cblr-3040	153	1	u.s.	GPE
cblr-3040	155	1	411	CARDINAL
cblr-3040	155	2	6-10	CARDINAL
cblr-3040	155	3	may 2002	DATE
cblr-3040	156	1	gao 2002	ORG
cblr-3040	157	1	prof	PERSON
cblr-3040	158	1	16	CARDINAL
cblr-3040	159	1	fasb	ORG
cblr-3040	159	2	the securities and exchange commission	ORG
cblr-3040	160	1	u.s.	GPE
cblr-3040	163	1	4	CARDINAL
cblr-3040	163	2	june 2001	DATE
cblr-3040	164	1	2001	DATE
cblr-3040	164	2	sec	ORG
cblr-3040	164	3	http://www.gao.gov/.	NORP
cblr-3040	164	4	107205	DATE
cblr-3040	164	5	12-13	CARDINAL
cblr-3040	164	6	http://www.senate.gov/-bankingdocs	DATE
cblr-3040	166	1	two	CARDINAL
cblr-3040	166	2	congress	ORG
cblr-3040	166	3	sec	ORG
cblr-3040	166	4	irs	ORG
cblr-3040	167	1	dec. 15, 2002	DATE
cblr-3040	167	2	1973	DATE
cblr-3040	167	3	sec	ORG
cblr-3040	167	4	the united states	GPE
cblr-3040	167	5	sec	ORG
cblr-3040	168	1	17	CARDINAL
cblr-3040	168	2	peter c. canellos & edward d. kleinbard	PERSON
cblr-3040	168	3	96	CARDINAL
cblr-3040	168	4	999	CARDINAL
cblr-3040	168	5	999	CARDINAL
cblr-3040	168	6	aug. 12, 2002	DATE
cblr-3040	169	1	chuck grassley	PERSON
cblr-3040	169	2	july 8, 2002	DATE
cblr-3040	169	3	treasury	ORG
cblr-3040	169	4	sec	ORG
cblr-3040	169	5	368	CARDINAL
cblr-3040	170	1	11	CARDINAL
cblr-3040	170	2	england	GPE
cblr-3040	171	1	m.t.	GPE
cblr-3040	171	2	england	GPE
cblr-3040	171	3	felipe fernandez-armesto ed	PERSON
cblr-3040	171	4	5th	ORDINAL
cblr-3040	171	5	2000	DATE
cblr-3040	171	6	1983	DATE
cblr-3040	173	1	49	DATE
cblr-3040	174	1	one	CARDINAL
cblr-3040	177	1	exchequer	CARDINAL
cblr-3040	177	2	columbia business la w	ORG
cblr-3040	177	3	2003	DATE
cblr-3040	178	1	47	CARDINAL
cblr-3040	178	2	irs	ORG
cblr-3040	179	1	enron	ORG
cblr-3040	179	2	worldcom	ORG
cblr-3040	181	1	49-50	CARDINAL
cblr-3040	182	1	18	CARDINAL
cblr-3040	182	2	canellos & kleinbard	ORG
cblr-3040	182	3	17	CARDINAL
cblr-3040	182	4	999	CARDINAL
cblr-3040	183	1	241	CARDINAL
cblr-3040	183	2	251	CARDINAL
cblr-3040	183	3	canellos & kleinbard	ORG
cblr-3040	184	1	19	CARDINAL
cblr-3040	184	2	mitchell l. engler	PERSON
cblr-3040	184	3	2001	DATE
cblr-3040	186	1	l. rev	PERSON
cblr-3040	187	1	539	CARDINAL
cblr-3040	187	2	gil b. manzon	PERSON
cblr-3040	187	3	jr. &	ORG
cblr-3040	187	4	george a. plesko	PERSON
cblr-3040	187	5	55	CARDINAL
cblr-3040	187	6	175	CARDINAL
cblr-3040	187	7	2002	DATE
cblr-3040	187	8	lillian mills	PERSON
cblr-3040	187	9	96	CARDINAL
cblr-3040	187	10	1109	DATE
cblr-3040	187	11	2002	DATE
cblr-3040	187	12	terry shevlin	PERSON
cblr-3040	187	13	55	CARDINAL
cblr-3040	187	14	427	CARDINAL
cblr-3040	187	15	george k. yin	PERSON
cblr-3040	187	16	55	CARDINAL
cblr-3040	188	1	405	CARDINAL
cblr-3040	188	2	2002	DATE
cblr-3040	189	1	george k. yin	PERSON
cblr-3040	189	2	54	CARDINAL
cblr-3040	189	3	smu	ORG
cblr-3040	189	4	l. rev	PERSON
cblr-3040	190	1	209	CARDINAL
cblr-3040	190	2	2001	DATE
cblr-3040	191	1	columbia business law review	ORG
cblr-3040	191	2	one	CARDINAL
cblr-3040	191	3	enron	ORG
cblr-3040	191	4	first	ORDINAL
cblr-3040	194	1	the past -particularly in the 1950s and	DATE
cblr-3040	194	2	1970s	DATE
cblr-3040	195	1	21	CARDINAL
cblr-3040	195	2	peter c. canellos	PERSON
cblr-3040	195	3	enron	ORG
cblr-3040	195	4	94	CARDINAL
cblr-3040	195	5	923	CARDINAL
cblr-3040	195	6	923	CARDINAL
cblr-3040	195	7	2002	DATE
cblr-3040	195	8	enron	ORG
cblr-3040	195	9	alice g. abreu	PERSON
cblr-3040	195	10	enron	ORG
cblr-3040	195	11	94	CARDINAL
cblr-3040	195	12	1715	CARDINAL
cblr-3040	195	13	1715	CARDINAL
cblr-3040	195	14	2002	DATE
cblr-3040	195	15	enron	ORG
cblr-3040	196	1	abreu	PERSON
cblr-3040	196	2	enron	ORG
cblr-3040	197	1	2003	DATE
cblr-3040	198	1	49	CARDINAL
cblr-3040	199	1	the united states	GPE
cblr-3040	201	1	the american institute of certified	ORG
cblr-3040	201	2	1973	DATE
cblr-3040	203	1	enron	ORG
cblr-3040	204	1	21	CARDINAL
cblr-3040	204	2	supra	PERSON
cblr-3040	204	3	15	CARDINAL
cblr-3040	204	4	16	DATE
cblr-3040	205	1	1	CARDINAL
cblr-3040	207	1	22	CARDINAL
cblr-3040	208	1	multi-billion dollar	MONEY
cblr-3040	208	2	several years	DATE
cblr-3040	208	3	recent years	DATE
cblr-3040	208	4	enron	ORG
cblr-3040	209	1	22	CARDINAL
cblr-3040	209	2	saturday night	TIME
cblr-3040	209	3	nbc television	ORG
cblr-3040	209	4	jan. 10, 1976	DATE
cblr-3040	210	1	23	CARDINAL
cblr-3040	210	2	nesvold	GPE
cblr-3040	210	3	supra	PERSON
cblr-3040	210	4	3	CARDINAL
cblr-3040	210	5	weidner	ORG
cblr-3040	210	6	supra	PERSON
cblr-3040	210	7	3	CARDINAL
cblr-3040	210	8	24	CARDINAL
cblr-3040	210	9	nesvold	GPE
cblr-3040	210	10	supra	PERSON
cblr-3040	210	11	3	CARDINAL
cblr-3040	210	12	108	CARDINAL
cblr-3040	210	13	weidner	ORG
cblr-3040	210	14	supra	PERSON
cblr-3040	210	15	3	CARDINAL
cblr-3040	210	16	486	CARDINAL
cblr-3040	211	1	3	CARDINAL
cblr-3040	212	1	richard greene	PERSON
cblr-3040	213	1	richard greene	PERSON
cblr-3040	213	2	forbes	ORG
cblr-3040	213	3	nov. 24, 1980	DATE
cblr-3040	213	4	59	DATE
cblr-3040	214	1	greene	PERSON
cblr-3040	215	1	columbia business la w	ORG
cblr-3040	215	2	2003	DATE
cblr-3040	216	1	51	CARDINAL
cblr-3040	217	1	5	CARDINAL
cblr-3040	218	1	27	CARDINAL
cblr-3040	218	2	25	CARDINAL
cblr-3040	218	3	3	CARDINAL
cblr-3040	218	4	195	CARDINAL
cblr-3040	218	5	209	CARDINAL
cblr-3040	218	6	nesvold	GPE
cblr-3040	218	7	supra	PERSON
cblr-3040	218	8	3	CARDINAL
cblr-3040	218	9	93-94	CARDINAL
cblr-3040	218	10	weidner	ORG
cblr-3040	218	11	supra	PERSON
cblr-3040	218	12	3	CARDINAL
cblr-3040	218	13	450	CARDINAL
cblr-3040	219	1	claire a. hill	PERSON
cblr-3040	219	2	22	CARDINAL
cblr-3040	219	3	j. corp.	ORG
cblr-3040	219	4	141	CARDINAL
cblr-3040	219	5	143	CARDINAL
cblr-3040	219	6	6 (1997	DATE
cblr-3040	219	7	a. tom nelson	PERSON
cblr-3040	219	8	116	CARDINAL
cblr-3040	219	9	j.	PRODUCT
cblr-3040	220	1	49	CARDINAL
cblr-3040	220	2	july 1963	DATE
cblr-3040	221	1	26	CARDINAL
cblr-3040	223	1	108	CARDINAL
cblr-3040	223	2	2002	DATE
cblr-3040	225	1	461	CARDINAL
cblr-3040	225	2	300	CARDINAL
cblr-3040	225	3	1983	DATE
cblr-3040	225	4	331	CARDINAL
cblr-3040	225	5	1 (1947	DATE
cblr-3040	227	1	465	CARDINAL
cblr-3040	227	2	2002	DATE
cblr-3040	228	1	469	CARDINAL
cblr-3040	228	2	2002	DATE
cblr-3040	230	1	2002	DATE
cblr-3040	232	1	752	CARDINAL
cblr-3040	232	2	2002	DATE
cblr-3040	233	1	705	CARDINAL
cblr-3040	233	2	722	CARDINAL
cblr-3040	233	3	2002	DATE
cblr-3040	235	1	2002	DATE
cblr-3040	236	1	27	CARDINAL
cblr-3040	236	2	jack murray	PERSON
cblr-3040	236	3	patrick a. randolph	PERSON
cblr-3040	236	4	jr.	PERSON
cblr-3040	236	5	the university of missouri	ORG
cblr-3040	236	6	kansas city	GPE
cblr-3040	236	7	jack murray	PERSON
cblr-3040	236	8	enron	ORG
cblr-3040	236	9	aug. 6, 2002	DATE
cblr-3040	236	10	first	ORDINAL
cblr-3040	237	1	jack murray	PERSON
cblr-3040	237	2	enron	ORG
cblr-3040	237	3	standard & poor's	ORG
cblr-3040	237	4	moody's	ORG
cblr-3040	238	1	murray	PERSON
cblr-3040	238	2	march 7, 2002	DATE
cblr-3040	239	1	fitch	PERSON
cblr-3040	240	1	mar. 7, 2002	DATE
cblr-3040	240	2	1	CARDINAL
cblr-3040	241	1	marian lavelle & leonard	ORG
cblr-3040	241	2	u.s. news	GPE
cblr-3040	241	3	feb. 18, 2002	DATE
cblr-3040	241	4	32	DATE
cblr-3040	246	1	28	CARDINAL
cblr-3040	246	2	3	CARDINAL
cblr-3040	246	3	1	CARDINAL
cblr-3040	246	4	25	CARDINAL
cblr-3040	246	5	weidner	ORG
cblr-3040	246	6	supra	PERSON
cblr-3040	246	7	3	CARDINAL
cblr-3040	246	8	454columbia	CARDINAL
cblr-3040	247	1	2003	DATE
cblr-3040	248	1	53 last decade	DATE
cblr-3040	249	1	ihf	GPE
cblr-3040	250	1	third	ORDINAL
cblr-3040	250	2	night	TIME
cblr-3040	252	1	29	CARDINAL
cblr-3040	252	2	3	CARDINAL
cblr-3040	252	3	194	CARDINAL
cblr-3040	253	1	murray	PERSON
cblr-3040	254	1	jack murray	PERSON
cblr-3040	254	2	randolph	PERSON
cblr-3040	254	3	feb. 15, 2002	DATE
cblr-3040	255	1	3 saturday night	TIME
cblr-3040	255	2	22	CARDINAL
cblr-3040	256	1	columbia business law review regulating	ORG
cblr-3040	257	1	2	CARDINAL
cblr-3040	258	1	1	CARDINAL
cblr-3040	259	1	3	CARDINAL
cblr-3040	259	2	ten years	DATE
cblr-3040	259	3	31	CARDINAL
cblr-3040	259	4	3	CARDINAL
cblr-3040	259	5	32	CARDINAL
cblr-3040	259	6	john c. murray	PERSON
cblr-3040	259	7	2000	DATE
cblr-3040	259	8	http://www.firstam.com/faf/html/ cust	ORG
cblr-3040	259	9	murray	ORG
cblr-3040	259	10	3	CARDINAL
cblr-3040	259	11	200	CARDINAL
cblr-3040	259	12	weidner	ORG
cblr-3040	259	13	supra	PERSON
cblr-3040	259	14	3	CARDINAL
cblr-3040	259	15	459-462	QUANTITY
cblr-3040	259	16	3	CARDINAL
cblr-3040	259	17	7-15	DATE
cblr-3040	260	1	nesvold	GPE
cblr-3040	260	2	supra	PERSON
cblr-3040	260	3	3	CARDINAL
cblr-3040	260	4	90	CARDINAL
cblr-3040	261	1	3	CARDINAL
cblr-3040	261	2	4-5	DATE
cblr-3040	261	3	14	CARDINAL
cblr-3040	261	4	2-6	DATE
cblr-3040	261	5	18	CARDINAL
cblr-3040	261	6	murray	ORG
cblr-3040	261	7	3	CARDINAL
cblr-3040	261	8	194-99	CARDINAL
cblr-3040	262	1	2003	DATE
cblr-3040	263	1	55	CARDINAL
cblr-3040	264	1	5	CARDINAL
cblr-3040	265	1	aba	PERSON
cblr-3040	266	1	approximately 85 percent	PERCENT
cblr-3040	267	1	about 85 percent	PERCENT
cblr-3040	268	1	third	ORDINAL
cblr-3040	271	1	3	CARDINAL
cblr-3040	271	2	3	CARDINAL
cblr-3040	280	1	the early years	DATE
cblr-3040	282	1	36	CARDINAL
cblr-3040	282	2	3	CARDINAL
cblr-3040	282	3	6	CARDINAL
cblr-3040	284	1	weidner	ORG
cblr-3040	284	2	supra	PERSON
cblr-3040	284	3	3	CARDINAL
cblr-3040	284	4	448	CARDINAL
cblr-3040	285	1	columbia business la w	ORG
cblr-3040	285	2	2003	DATE
cblr-3040	286	1	57	CARDINAL
cblr-3040	287	1	3	CARDINAL
cblr-3040	289	1	murray	PERSON
cblr-3040	291	1	murray	ORG
cblr-3040	291	2	3	CARDINAL
cblr-3040	291	3	198	CARDINAL
cblr-3040	291	4	210	CARDINAL
cblr-3040	291	5	nesvold	GPE
cblr-3040	291	6	supra	PERSON
cblr-3040	291	7	3	CARDINAL
cblr-3040	291	8	9495	DATE
cblr-3040	291	9	95	CARDINAL
cblr-3040	291	10	at least one	CARDINAL
cblr-3040	292	1	31	CARDINAL
cblr-3040	292	2	murray	PERSON
cblr-3040	292	3	3	CARDINAL
cblr-3040	292	4	214	CARDINAL
cblr-3040	293	1	3	CARDINAL
cblr-3040	293	2	19	DATE
cblr-3040	295	1	d. columbia	GPE
cblr-3040	297	1	irs	ORG
cblr-3040	297	2	at least one	CARDINAL
cblr-3040	297	3	40	CARDINAL
cblr-3040	297	4	weidner	ORG
cblr-3040	297	5	supra	PERSON
cblr-3040	297	6	3	CARDINAL
cblr-3040	297	7	465-85	CARDINAL
cblr-3040	298	1	41	CARDINAL
cblr-3040	299	1	199920003	DATE
cblr-3040	299	2	jan. 12, 1999	DATE
cblr-3040	301	1	frost & carman	ORG
cblr-3040	301	2	3	CARDINAL
cblr-3040	301	3	368	CARDINAL
cblr-3040	301	4	3	CARDINAL
cblr-3040	301	5	54	DATE
cblr-3040	301	6	irs	ORG
cblr-3040	301	7	weidner	ORG
cblr-3040	301	8	supra	PERSON
cblr-3040	301	9	3	CARDINAL
cblr-3040	301	10	485	CARDINAL
cblr-3040	301	11	2003	DATE
cblr-3040	303	1	59	CARDINAL
cblr-3040	304	1	4	CARDINAL
cblr-3040	305	1	sec	ORG
cblr-3040	305	2	fasb	ORG
cblr-3040	305	3	fasb	ORG
cblr-3040	306	1	gaap	ORG
cblr-3040	307	1	42	CARDINAL
cblr-3040	307	2	3	CARDINAL
cblr-3040	307	3	53-55	CARDINAL
cblr-3040	307	4	weidner	ORG
cblr-3040	307	5	supra	PERSON
cblr-3040	307	6	3	CARDINAL
cblr-3040	307	7	485-486	CARDINAL
cblr-3040	308	1	'3	DATE
cblr-3040	308	2	16	CARDINAL
cblr-3040	309	1	272	CARDINAL
cblr-3040	309	2	320	CARDINAL
cblr-3040	310	1	41	CARDINAL
cblr-3040	311	1	d.	NORP
cblr-3040	311	2	u.s.	GPE
cblr-3040	313	1	gao	PERSON
cblr-3040	313	2	3	CARDINAL
cblr-3040	313	3	sept. 1996	DATE
cblr-3040	314	1	gao 1996	ORG
cblr-3040	315	1	nesvold	GPE
cblr-3040	315	2	supra	PERSON
cblr-3040	315	3	3	CARDINAL
cblr-3040	315	4	88-89	DATE
cblr-3040	315	5	46	DATE
cblr-3040	315	6	3	CARDINAL
cblr-3040	315	7	8-15	DATE
cblr-3040	315	8	25	CARDINAL
cblr-3040	316	1	columbia business law review	ORG
cblr-3040	318	1	13	CARDINAL
cblr-3040	319	1	13	CARDINAL
cblr-3040	319	2	four	CARDINAL
cblr-3040	319	3	1	CARDINAL
cblr-3040	319	4	2	CARDINAL
cblr-3040	319	5	3	CARDINAL
cblr-3040	319	6	75 percent	PERCENT
cblr-3040	319	7	4	CARDINAL
cblr-3040	319	8	90 percent	PERCENT
cblr-3040	320	1	3	CARDINAL
cblr-3040	320	2	26	CARDINAL
cblr-3040	320	3	weidner	ORG
cblr-3040	320	4	supra	PERSON
cblr-3040	320	5	3	CARDINAL
cblr-3040	320	6	454	CARDINAL
cblr-3040	321	1	48	CARDINAL
cblr-3040	321	2	13	CARDINAL
cblr-3040	321	3	1976	DATE
cblr-3040	322	1	13	CARDINAL
cblr-3040	324	1	41	CARDINAL
cblr-3040	325	1	13	CARDINAL
cblr-3040	326	1	d.	NORP
cblr-3040	326	2	24-28	DATE
cblr-3040	327	1	supra	PERSON
cblr-3040	327	2	3	CARDINAL
cblr-3040	327	3	3	CARDINAL
cblr-3040	327	4	3	CARDINAL
cblr-3040	327	5	28	CARDINAL
cblr-3040	328	1	13	CARDINAL
cblr-3040	329	1	13	CARDINAL
cblr-3040	330	1	13	CARDINAL
cblr-3040	330	2	48	DATE
cblr-3040	330	3	5.d	CARDINAL
cblr-3040	331	1	2003	DATE
cblr-3040	332	1	61	CARDINAL
cblr-3040	332	2	13	CARDINAL
cblr-3040	332	3	48	DATE
cblr-3040	332	4	16	DATE
cblr-3040	333	1	16	CARDINAL
cblr-3040	333	2	16	CARDINAL
cblr-3040	335	1	one year	DATE
cblr-3040	335	2	i.	PERSON
cblr-3040	335	3	five	CARDINAL
cblr-3040	335	4	fiscal years	DATE
cblr-3040	339	1	a month	DATE
cblr-3040	340	1	d.	NORP
cblr-3040	340	2	i.	PERSON
cblr-3040	345	1	supra	PERSON
cblr-3040	345	2	3	CARDINAL
cblr-3040	345	3	456	CARDINAL
cblr-3040	346	1	columbia business la w	ORG
cblr-3040	347	1	1	CARDINAL
cblr-3040	348	1	at least three	CARDINAL
cblr-3040	349	1	first	ORDINAL
cblr-3040	349	2	13	CARDINAL
cblr-3040	349	3	second	ORDINAL
cblr-3040	350	1	third	ORDINAL
cblr-3040	351	1	13	CARDINAL
cblr-3040	351	2	51	CARDINAL
cblr-3040	351	3	13	CARDINAL
cblr-3040	351	4	48	DATE
cblr-3040	351	5	weidner	ORG
cblr-3040	351	6	supra	PERSON
cblr-3040	351	7	3	CARDINAL
cblr-3040	351	8	456	CARDINAL
cblr-3040	352	1	52	CARDINAL
cblr-3040	352	2	27	CARDINAL
cblr-3040	353	1	53	CARDINAL
cblr-3040	353	2	50	CARDINAL
cblr-3040	353	3	14	CARDINAL
cblr-3040	353	4	9	CARDINAL
cblr-3040	354	1	2003	DATE
cblr-3040	355	1	63	CARDINAL
cblr-3040	356	1	donald weidner	PERSON
cblr-3040	356	2	13	CARDINAL
cblr-3040	356	3	13.56	CARDINAL
cblr-3040	356	4	weidner	PERSON
cblr-3040	356	5	irs	ORG
cblr-3040	356	6	fasb	ORG
cblr-3040	357	1	7	CARDINAL
cblr-3040	357	2	some 25 years	DATE
cblr-3040	357	3	four	CARDINAL
cblr-3040	357	4	13	CARDINAL
cblr-3040	358	1	nesvold	GPE
cblr-3040	358	2	supra	PERSON
cblr-3040	358	3	3	CARDINAL
cblr-3040	358	4	104-05	QUANTITY
cblr-3040	358	5	weidner	ORG
cblr-3040	358	6	supra	PERSON
cblr-3040	358	7	3	CARDINAL
cblr-3040	358	8	454	CARDINAL
cblr-3040	358	9	486	CARDINAL
cblr-3040	359	1	56	CARDINAL
cblr-3040	359	2	supra	PERSON
cblr-3040	359	3	3	CARDINAL
cblr-3040	359	4	456	CARDINAL
cblr-3040	360	1	457	CARDINAL
cblr-3040	360	2	fasb	ORG
cblr-3040	360	3	13	CARDINAL
cblr-3040	360	4	13	CARDINAL
cblr-3040	360	5	lee sheppard	PERSON
cblr-3040	360	6	enron	ORG
cblr-3040	360	7	95	CARDINAL
cblr-3040	360	8	1423	CARDINAL
cblr-3040	360	9	2002	DATE
cblr-3040	360	10	enron	ORG
cblr-3040	360	11	enron	ORG
cblr-3040	360	12	j. brent vasconcellos	PERSON
cblr-3040	360	13	enron	ORG
cblr-3040	361	1	95	CARDINAL
cblr-3040	361	2	1829	DATE
cblr-3040	361	3	2002	DATE
cblr-3040	361	4	lee sheppard's	PERSON
cblr-3040	362	1	columbia business law review	ORG
cblr-3040	362	2	13	CARDINAL
cblr-3040	363	1	13	CARDINAL
cblr-3040	363	2	fasb	ORG
cblr-3040	363	3	98	CARDINAL
cblr-3040	365	1	9	CARDINAL
cblr-3040	365	2	four	CARDINAL
cblr-3040	365	3	13	CARDINAL
cblr-3040	366	1	98	CARDINAL
cblr-3040	369	1	third	ORDINAL
cblr-3040	370	1	enron	ORG
cblr-3040	370	2	fasb	ORG
cblr-3040	370	3	58	CARDINAL
cblr-3040	371	1	98	CARDINAL
cblr-3040	371	2	1988	DATE
cblr-3040	372	1	d.	NORP
cblr-3040	372	2	3	CARDINAL
cblr-3040	372	3	9-10	DATE
cblr-3040	372	4	28	CARDINAL
cblr-3040	372	5	weidner	ORG
cblr-3040	372	6	supra	PERSON
cblr-3040	372	7	3	CARDINAL
cblr-3040	372	8	454-55	MONEY
cblr-3040	372	9	98	CARDINAL
cblr-3040	373	1	60	CARDINAL
cblr-3040	373	2	3	CARDINAL
cblr-3040	373	3	10	CARDINAL
cblr-3040	373	4	weidner	ORG
cblr-3040	373	5	supra	PERSON
cblr-3040	373	6	3	CARDINAL
cblr-3040	373	7	455	CARDINAL
cblr-3040	374	1	supra	PERSON
cblr-3040	374	2	32	CARDINAL
cblr-3040	375	1	2003	DATE
cblr-3040	376	1	65	CARDINAL
cblr-3040	378	1	90-15	CARDINAL
cblr-3040	378	2	90-15").62	CARDINAL
cblr-3040	379	1	90-15	CARDINAL
cblr-3040	379	2	three	CARDINAL
cblr-3040	380	1	62	CARDINAL
cblr-3040	380	2	90-15	CARDINAL
cblr-3040	380	3	nonsubstantive	NORP
cblr-3040	380	4	july 1990	DATE
cblr-3040	381	1	9015	PRODUCT
cblr-3040	382	1	63	CARDINAL
cblr-3040	382	2	90-15	CARDINAL
cblr-3040	382	3	3	CARDINAL
cblr-3040	382	4	10-11	CARDINAL
cblr-3040	382	5	90-15	CARDINAL
cblr-3040	383	1	90-15	CARDINAL
cblr-3040	383	2	sec	ORG
cblr-3040	384	1	d-14	GPE
cblr-3040	384	2	sec	ORG
cblr-3040	384	3	90-15	CARDINAL
cblr-3040	384	4	sec	ORG
cblr-3040	384	5	sec	ORG
cblr-3040	384	6	sec	ORG
cblr-3040	384	7	fasb	ORG
cblr-3040	385	1	13	CARDINAL
cblr-3040	388	1	96	CARDINAL
cblr-3040	388	2	90-15	CARDINAL
cblr-3040	388	3	13	CARDINAL
cblr-3040	388	4	13	CARDINAL
cblr-3040	388	5	90-15	CARDINAL
cblr-3040	388	6	13	CARDINAL
cblr-3040	389	1	first	ORDINAL
cblr-3040	389	2	two	CARDINAL
cblr-3040	392	1	90-15	CARDINAL
cblr-3040	392	2	3 percent	PERCENT
cblr-3040	393	1	4	CARDINAL
cblr-3040	393	2	5	CARDINAL
cblr-3040	393	3	3 percent	PERCENT
cblr-3040	393	4	sec	ORG
cblr-3040	393	5	90-15	CARDINAL
cblr-3040	394	1	97	CARDINAL
cblr-3040	394	2	98	CARDINAL
cblr-3040	394	3	97	CARDINAL
cblr-3040	394	4	98	CARDINAL
cblr-3040	394	5	http://www.fasb.org/eitf	GPE
cblr-3040	395	1	3	CARDINAL
cblr-3040	395	2	30	CARDINAL
cblr-3040	396	1	113	CARDINAL
cblr-3040	396	2	fasb	ORG
cblr-3040	396	3	three	CARDINAL
cblr-3040	396	4	90-15	CARDINAL
cblr-3040	396	5	january 17, 2003	DATE
cblr-3040	398	1	46	DATE
cblr-3040	399	1	2003	DATE
cblr-3040	400	1	fasb	ORG
cblr-3040	400	2	2003	DATE
cblr-3040	401	1	64	CARDINAL
cblr-3040	401	2	3	CARDINAL
cblr-3040	401	3	10-11	CARDINAL
cblr-3040	401	4	nesvold	GPE
cblr-3040	401	5	supra	PERSON
cblr-3040	401	6	3	CARDINAL
cblr-3040	401	7	105	CARDINAL
cblr-3040	401	8	weidner	ORG
cblr-3040	401	9	supra	PERSON
cblr-3040	401	10	3	CARDINAL
cblr-3040	401	11	458	CARDINAL
cblr-3040	401	12	615	CARDINAL
cblr-3040	401	13	94	CARDINAL
cblr-3040	402	1	columbia business law review	ORG
cblr-3040	403	1	2003	DATE
cblr-3040	404	1	67	CARDINAL
cblr-3040	404	2	enron	ORG
cblr-3040	404	3	fasb.67	GPE
cblr-3040	404	4	3 percent	PERCENT
cblr-3040	404	5	one	CARDINAL
cblr-3040	406	1	fasb	ORG
cblr-3040	406	2	january 2003	DATE
cblr-3040	408	1	66	CARDINAL
cblr-3040	408	2	90-15	CARDINAL
cblr-3040	408	3	62	CARDINAL
cblr-3040	408	4	3	CARDINAL
cblr-3040	408	5	sec	ORG
cblr-3040	408	6	3 percent	PERCENT
cblr-3040	409	1	sec	ORG
cblr-3040	410	1	enron	ORG
cblr-3040	413	1	doc	ORG
cblr-3040	415	1	107-51	CARDINAL
cblr-3040	415	2	1	CARDINAL
cblr-3040	415	3	17	DATE
cblr-3040	415	4	33	CARDINAL
cblr-3040	415	5	43-45	CARDINAL
cblr-3040	415	6	robert k. herdman	PERSON
cblr-3040	415	7	sec	ORG
cblr-3040	415	8	dec. 12, 2001	DATE
cblr-3040	416	1	67	CARDINAL
cblr-3040	416	2	2002	DATE
cblr-3040	416	3	2003	DATE
cblr-3040	416	4	99-109	CARDINAL
cblr-3040	417	1	68	CARDINAL
cblr-3040	417	2	weidner	ORG
cblr-3040	417	3	supra	PERSON
cblr-3040	417	4	3	CARDINAL
cblr-3040	417	5	461-62	PERCENT
cblr-3040	417	6	third	ORDINAL
cblr-3040	418	1	69	CARDINAL
cblr-3040	418	2	fasb	ORG
cblr-3040	418	3	2003	DATE
cblr-3040	418	4	105	CARDINAL
cblr-3040	420	1	1	CARDINAL
cblr-3040	421	1	enron	ORG
cblr-3040	421	2	enron	ORG
cblr-3040	422	1	monthly	DATE
cblr-3040	422	2	mips	ORG
cblr-3040	422	3	houston	GPE
cblr-3040	423	1	71	CARDINAL
cblr-3040	423	2	the february 2002	DATE
cblr-3040	423	3	the enron board of directors	ORG
cblr-3040	423	4	the early 1990s	DATE
cblr-3040	423	5	enron	ORG
cblr-3040	423	6	enron	ORG
cblr-3040	423	7	enron	ORG
cblr-3040	423	8	70	DATE
cblr-3040	425	1	199910046	DATE
cblr-3040	425	2	nov. 16, 1998	DATE
cblr-3040	426	1	victor fleischer	PERSON
cblr-3040	426	2	enron	ORG
cblr-3040	426	3	94	CARDINAL
cblr-3040	426	4	1045	CARDINAL
cblr-3040	426	5	2002	DATE
cblr-3040	426	6	sheryl stratton	PERSON
cblr-3040	426	7	enron	ORG
cblr-3040	426	8	94	CARDINAL
cblr-3040	426	9	411	CARDINAL
cblr-3040	426	10	2002	DATE
cblr-3040	426	11	mips	ORG
cblr-3040	428	1	4	CARDINAL
cblr-3040	428	2	19	CARDINAL
cblr-3040	428	3	sheppard	ORG
cblr-3040	428	4	57	CARDINAL
cblr-3040	428	5	72	CARDINAL
cblr-3040	428	6	4	CARDINAL
cblr-3040	428	7	19	DATE
cblr-3040	430	1	2003columbia	CARDINAL
cblr-3040	431	1	69	CARDINAL
cblr-3040	431	2	3	CARDINAL
cblr-3040	431	3	one	CARDINAL
cblr-3040	431	4	l.p	GPE
cblr-3040	432	1	enron	ORG
cblr-3040	432	2	13	CARDINAL
cblr-3040	433	1	4	CARDINAL
cblr-3040	433	2	18	CARDINAL
cblr-3040	434	1	74-84	DATE
cblr-3040	434	2	enron	ORG
cblr-3040	434	3	ljm1	ORG
cblr-3040	435	1	32-62	DATE
cblr-3040	436	1	ljm1	ORG
cblr-3040	436	2	ljm2	ORG
cblr-3040	438	1	4	CARDINAL
cblr-3040	438	2	39-40	CARDINAL
cblr-3040	438	3	58-60	CARDINAL
cblr-3040	438	4	enron	ORG
cblr-3040	438	5	enron	ORG
cblr-3040	440	1	enron	ORG
cblr-3040	441	1	91	DATE
cblr-3040	442	1	william bratton	PERSON
cblr-3040	442	2	enron	ORG
cblr-3040	442	3	76	CARDINAL
cblr-3040	442	4	tulane l. rev	PERSON
cblr-3040	442	5	1275	CARDINAL
cblr-3040	442	6	2002	DATE
cblr-3040	442	7	enron	ORG
cblr-3040	444	1	newsweek article	ORG
cblr-3040	444	2	enron financial techie's	ORG
cblr-3040	445	1	'5	DATE
cblr-3040	445	2	76	CARDINAL
cblr-3040	445	3	1993	DATE
cblr-3040	445	4	enron	ORG
cblr-3040	445	5	california	GPE
cblr-3040	445	6	enron	ORG
cblr-3040	445	7	$250 million	MONEY
cblr-3040	445	8	enron	ORG
cblr-3040	445	9	$250 million	MONEY
cblr-3040	446	1	enron	ORG
cblr-3040	446	2	enron	ORG
cblr-3040	446	3	enron	ORG
cblr-3040	448	1	1997	DATE
cblr-3040	448	2	$1 billion	MONEY
cblr-3040	449	1	enron	ORG
cblr-3040	449	2	jedi ii	FAC
cblr-3040	450	1	enron	ORG
cblr-3040	450	2	enron	ORG
cblr-3040	452	1	november 1997	DATE
cblr-3040	452	2	the end of 1997	DATE
cblr-3040	453	1	74	CARDINAL
cblr-3040	453	2	20-33	DATE
cblr-3040	454	1	alan sloan	PERSON
cblr-3040	454	2	enron	ORG
cblr-3040	454	3	newsweek	GPE
cblr-3040	454	4	jan. 21, 2002	DATE
cblr-3040	454	5	21	DATE
cblr-3040	455	1	21	CARDINAL
cblr-3040	455	2	4	CARDINAL
cblr-3040	455	3	20-33	DATE
cblr-3040	456	1	bratton	GPE
cblr-3040	456	2	73	CARDINAL
cblr-3040	456	3	1305-09	DATE
cblr-3040	457	1	2003columbia	CARDINAL
cblr-3040	458	1	71	CARDINAL
cblr-3040	458	2	enron	ORG
cblr-3040	458	3	michael kopper	PERSON
cblr-3040	458	4	enron	ORG
cblr-3040	458	5	kopper's	ORG
cblr-3040	459	1	8	CARDINAL
cblr-3040	460	1	enron	ORG
cblr-3040	460	2	jeffrey	PERSON
cblr-3040	460	3	enron	ORG
cblr-3040	462	1	approximately $11.5 million	MONEY
cblr-3040	463	1	the 3 percent	PERCENT
cblr-3040	463	2	115,000	MONEY
cblr-3040	464	1	8°	TIME
cblr-3040	464	2	august 21, 2002	DATE
cblr-3040	465	1	kurt eichenwald	PERSON
cblr-3040	465	2	enron	ORG
cblr-3040	465	3	n.y. times	ORG
cblr-3040	465	4	aug. 22, 2002	DATE
cblr-3040	465	5	1	CARDINAL
cblr-3040	466	1	year end in 1997	DATE
cblr-3040	466	2	andrew fastow	PERSON
cblr-3040	466	3	enron	ORG
cblr-3040	466	4	kopper	ORG
cblr-3040	467	1	year end	DATE
cblr-3040	468	1	7	CARDINAL
cblr-3040	468	2	4	CARDINAL
cblr-3040	468	3	68	CARDINAL
cblr-3040	468	4	80	CARDINAL
cblr-3040	468	5	only two	CARDINAL
cblr-3040	468	6	kopper	ORG
cblr-3040	468	7	dodson	PERSON
cblr-3040	469	1	barclays bank	ORG
cblr-3040	469	2	$11.4 million	MONEY
cblr-3040	469	3	enron	ORG
cblr-3040	470	1	november 1997	DATE
cblr-3040	470	2	approximately $383 million	MONEY
cblr-3040	470	3	$11.5 million	MONEY
cblr-3040	470	4	$240 million	MONEY
cblr-3040	470	5	enron	ORG
cblr-3040	470	6	$132 million	MONEY
cblr-3040	471	1	early 2000	DATE
cblr-3040	471	2	enron	ORG
cblr-3040	471	3	jedi i.	ORG
cblr-3040	471	4	march 2001	DATE
cblr-3040	471	5	millions of dollars	MONEY
cblr-3040	471	6	125,000	MONEY
cblr-3040	471	7	2	CARDINAL
cblr-3040	471	8	late october 2001	DATE
cblr-3040	471	9	enron	ORG
cblr-3040	471	10	arthur andersen llp	PERSON
cblr-3040	471	11	enron	ORG
cblr-3040	471	12	november 1997	DATE
cblr-3040	472	1	enron	ORG
cblr-3040	472	2	1997 through 2000	DATE
cblr-3040	472	3	hundreds of millions of dollars	MONEY
cblr-3040	473	1	4	CARDINAL
cblr-3040	473	2	25	CARDINAL
cblr-3040	474	1	enron	ORG
cblr-3040	474	2	3 percent	PERCENT
cblr-3040	475	1	25	CARDINAL
cblr-3040	475	2	81	CARDINAL
cblr-3040	475	3	4	CARDINAL
cblr-3040	475	4	25	CARDINAL
cblr-3040	475	5	82	CARDINAL
cblr-3040	475	6	4	CARDINAL
cblr-3040	475	7	30-33	CARDINAL
cblr-3040	475	8	kopper	PERSON
cblr-3040	475	9	dodson	PERSON
cblr-3040	475	10	four-year	DATE
cblr-3040	475	11	some $10 million	MONEY
cblr-3040	475	12	125,000	MONEY
cblr-3040	476	1	kopper's	ORG
cblr-3040	476	2	august	DATE
cblr-3040	476	3	2002	DATE
cblr-3040	477	1	enron	ORG
cblr-3040	478	1	aug. 25, 2002	DATE
cblr-3040	478	2	sec	ORG
cblr-3040	478	3	kopper	ORG
cblr-3040	478	4	over $12 million	MONEY
cblr-3040	479	1	83	CARDINAL
cblr-3040	479	2	4	CARDINAL
cblr-3040	479	3	32-33	DATE
cblr-3040	480	1	enron	ORG
cblr-3040	480	2	enron	ORG
cblr-3040	480	3	$28 million	MONEY
cblr-3040	480	4	2003	DATE
cblr-3040	482	1	73	CARDINAL
cblr-3040	482	2	jedi i.	PERSON
cblr-3040	482	3	enron	ORG
cblr-3040	482	4	march 2001	DATE
cblr-3040	482	5	time.84	ORG
cblr-3040	483	1	enron	ORG
cblr-3040	484	1	$105 million	MONEY
cblr-3040	484	2	1997	DATE
cblr-3040	484	3	$133 million	MONEY
cblr-3040	484	4	$703 million	MONEY
cblr-3040	484	5	1998	DATE
cblr-3040	484	6	$153 million	MONEY
cblr-3040	484	7	$893 million	MONEY
cblr-3040	484	8	1999	DATE
cblr-3040	484	9	$91 million	MONEY
cblr-3040	484	10	$979 million	MONEY
cblr-3040	484	11	2000	DATE
cblr-3040	485	1	enron	ORG
cblr-3040	485	2	$711 million	MONEY
cblr-3040	485	3	1997	DATE
cblr-3040	485	4	$561 million	MONEY
cblr-3040	485	5	1998	DATE
cblr-3040	485	6	$685 million	MONEY
cblr-3040	485	7	1999	DATE
cblr-3040	485	8	$628 million	MONEY
cblr-3040	485	9	2000	DATE
cblr-3040	486	1	21	DATE
cblr-3040	486	2	84	CARDINAL
cblr-3040	486	3	4	CARDINAL
cblr-3040	486	4	24	CARDINAL
cblr-3040	486	5	enron	ORG
cblr-3040	487	1	enron corp.	ORG
cblr-3040	487	2	196	CARDINAL
cblr-3040	487	3	f. supp	PERSON
cblr-3040	488	1	2d 1375	DATE
cblr-3040	489	1	2002	DATE
cblr-3040	489	2	77	CARDINAL
cblr-3040	489	3	enron	ORG
cblr-3040	489	4	82	CARDINAL
cblr-3040	490	1	enron civil litigation	ORG
cblr-3040	490	2	andrews	PERSON
cblr-3040	490	3	enron	ORG
cblr-3040	491	1	andrews	PERSON
cblr-3040	492	1	columbia business law review	ORG
cblr-3040	492	2	2	CARDINAL
cblr-3040	492	3	enron	ORG
cblr-3040	492	4	1997	DATE
cblr-3040	492	5	three	CARDINAL
cblr-3040	492	6	less than 20 percent	PERCENT
cblr-3040	492	7	between 20 percent and 50 percent	PERCENT
cblr-3040	492	8	over 50 percent	PERCENT
cblr-3040	492	9	86	CARDINAL
cblr-3040	492	10	david r. frazier et al	PERSON
cblr-3040	492	11	8.100	CARDINAL
cblr-3040	492	12	19.200	CARDINAL
cblr-3040	492	13	34.100	CARDINAL
cblr-3040	492	14	2d	DATE
cblr-3040	494	1	2003	DATE
cblr-3040	495	1	75	CARDINAL
cblr-3040	497	1	less than 20 percent	PERCENT
cblr-3040	498	1	8 8	DATE
cblr-3040	498	2	more than 50 percent	PERCENT
cblr-3040	500	1	87	CARDINAL
cblr-3040	501	1	19.100	CARDINAL
cblr-3040	502	1	one	CARDINAL
cblr-3040	506	1	8.200	CARDINAL
cblr-3040	506	2	8.201	CARDINAL
cblr-3040	506	3	51	CARDINAL
cblr-3040	506	4	93	CARDINAL
cblr-3040	507	1	8	CARDINAL
cblr-3040	507	2	june 2002	DATE
cblr-3040	507	3	fasb	ORG
cblr-3040	507	4	enron	ORG
cblr-3040	507	5	50 percent	PERCENT
cblr-3040	507	6	1993	DATE
cblr-3040	507	7	2001	DATE
cblr-3040	507	8	1997	DATE
cblr-3040	508	1	11	CARDINAL
cblr-3040	508	2	one	CARDINAL
cblr-3040	508	3	two	CARDINAL
cblr-3040	508	4	enron	ORG
cblr-3040	509	1	2001	DATE
cblr-3040	511	1	enron	ORG
cblr-3040	515	1	2002	DATE
cblr-3040	516	1	13	DATE
cblr-3040	517	1	june 28, 2002	DATE
cblr-3040	517	2	fasb	ORG
cblr-3040	517	3	2002	DATE
cblr-3040	518	1	91	CARDINAL
cblr-3040	518	2	4	CARDINAL
cblr-3040	518	3	29	CARDINAL
cblr-3040	519	1	columbia business la w	ORG
cblr-3040	519	2	2003	DATE
cblr-3040	521	1	77	CARDINAL
cblr-3040	521	2	fasb	ORG
cblr-3040	523	1	93	CARDINAL
cblr-3040	523	2	one	CARDINAL
cblr-3040	523	3	at least 3 percent	PERCENT
cblr-3040	524	1	4	CARDINAL
cblr-3040	524	2	sec	ORG
cblr-3040	524	3	3 percent	PERCENT
cblr-3040	524	4	3 percent	PERCENT
cblr-3040	525	1	5	CARDINAL
cblr-3040	525	2	92	CARDINAL
cblr-3040	525	3	fasb	ORG
cblr-3040	525	4	2002	DATE
cblr-3040	525	5	90	CARDINAL
cblr-3040	525	6	accord	PERSON
cblr-3040	525	7	fasb	ORG
cblr-3040	525	8	2003	DATE
cblr-3040	525	9	63	DATE
cblr-3040	526	1	9	CARDINAL
cblr-3040	527	1	51	CARDINAL
cblr-3040	528	1	1959	DATE
cblr-3040	529	1	94	CARDINAL
cblr-3040	529	2	1987	DATE
cblr-3040	529	3	140	CARDINAL
cblr-3040	529	4	2000	DATE
cblr-3040	529	5	fasb	ORG
cblr-3040	529	6	2002	DATE
cblr-3040	529	7	90	CARDINAL
cblr-3040	530	1	9	PERSON
cblr-3040	530	2	4	CARDINAL
cblr-3040	530	3	20	CARDINAL
cblr-3040	531	1	enron	ORG
cblr-3040	531	2	robert k. herdman	PERSON
cblr-3040	531	3	66	CARDINAL
cblr-3040	531	4	29-35	CARDINAL
cblr-3040	532	1	fasb	ORG
cblr-3040	532	2	2002	DATE
cblr-3040	532	3	90	CARDINAL
cblr-3040	533	1	sec	ORG
cblr-3040	533	2	3	CARDINAL
cblr-3040	533	3	90-15	CARDINAL
cblr-3040	534	1	enron	ORG
cblr-3040	535	1	enron	ORG
cblr-3040	535	2	3 percent	PERCENT
cblr-3040	535	3	arthur andersen	PERSON
cblr-3040	535	4	the 3 percent	PERCENT
cblr-3040	536	1	[than 3 percent	PERCENT
cblr-3040	538	1	96	CARDINAL
cblr-3040	538	2	fasb	GPE
cblr-3040	538	3	2002	DATE
cblr-3040	538	4	90	CARDINAL
cblr-3040	539	1	b27	ORG
cblr-3040	539	2	fasb	GPE
cblr-3040	539	3	2003	DATE
cblr-3040	539	4	63	DATE
cblr-3040	541	1	97	CARDINAL
cblr-3040	541	2	4	CARDINAL
cblr-3040	541	3	26	CARDINAL
cblr-3040	541	4	32	DATE
cblr-3040	542	1	98	CARDINAL
cblr-3040	543	1	32	DATE
cblr-3040	544	1	allan b. afterman	PERSON
cblr-3040	544	2	enron	ORG
cblr-3040	544	3	u.s.	GPE
cblr-3040	546	1	13	CARDINAL
cblr-3040	546	2	16	DATE
cblr-3040	546	3	mar. apr. 2002	DATE
cblr-3040	548	1	bratton	GPE
cblr-3040	548	2	73	CARDINAL
cblr-3040	548	3	1348	DATE
cblr-3040	548	4	enron	ORG
cblr-3040	548	5	enron	ORG
cblr-3040	550	1	w	ORG
cblr-3040	550	2	2003	DATE
cblr-3040	551	1	79	CARDINAL
cblr-3040	551	2	enron	ORG
cblr-3040	551	3	the 3 percent	PERCENT
cblr-3040	552	1	congress	ORG
cblr-3040	552	2	sec	ORG
cblr-3040	552	3	fasb	ORG
cblr-3040	552	4	enron	ORG
cblr-3040	553	1	3. 2002	DATE
cblr-3040	553	2	2003	DATE
cblr-3040	553	3	june 28, 2002	DATE
cblr-3040	553	4	fasb	ORG
cblr-3040	553	5	9	CARDINAL
cblr-3040	553	6	2002	DATE
cblr-3040	553	7	fasb	ORG
cblr-3040	553	8	one	CARDINAL
cblr-3040	555	1	fasb	ORG
cblr-3040	555	2	fasb	ORG
cblr-3040	555	3	2002	DATE
cblr-3040	555	4	90	CARDINAL
cblr-3040	556	1	fasb	ORG
cblr-3040	556	2	2002	DATE
cblr-3040	556	3	51	CARDINAL
cblr-3040	556	4	93	CARDINAL
cblr-3040	556	5	1959	DATE
cblr-3040	557	1	10	CARDINAL
cblr-3040	557	2	fasb	GPE
cblr-3040	557	3	2002	DATE
cblr-3040	557	4	90	CARDINAL
cblr-3040	559	1	101	CARDINAL
cblr-3040	559	2	d.	NORP
cblr-3040	560	1	t'l b8-b9	PERSON
cblr-3040	561	1	columbia business law review	ORG
cblr-3040	561	2	°2	CARDINAL
cblr-3040	561	3	3 percent	PERCENT
cblr-3040	561	4	°3	CARDINAL
cblr-3040	561	5	4	CARDINAL
cblr-3040	561	6	2002	DATE
cblr-3040	561	7	fasb	ORG
cblr-3040	561	8	january 2003	DATE
cblr-3040	561	9	46	DATE
cblr-3040	562	1	102	CARDINAL
cblr-3040	562	2	fasb	ORG
cblr-3040	564	1	fasb	ORG
cblr-3040	564	2	2002	DATE
cblr-3040	564	3	90	CARDINAL
cblr-3040	564	4	103	CARDINAL
cblr-3040	565	1	d.	NORP
cblr-3040	566	1	3 percent	PERCENT
cblr-3040	566	2	9015	PRODUCT
cblr-3040	566	3	10 percent	PERCENT
cblr-3040	567	1	'04	DATE
cblr-3040	567	2	d.	NORP
cblr-3040	568	1	$ b26-b27	MONEY
cblr-3040	569	1	1'0	CARDINAL
cblr-3040	569	2	63	CARDINAL
cblr-3040	570	1	fasb	ORG
cblr-3040	570	2	2003	DATE
cblr-3040	570	3	140	CARDINAL
cblr-3040	570	4	the 2002	DATE
cblr-3040	571	1	fasb	ORG
cblr-3040	571	2	2003	DATE
cblr-3040	571	3	63	DATE
cblr-3040	572	1	t1 c3	PERSON
cblr-3040	573	1	46	DATE
cblr-3040	573	2	fasb	ORG
cblr-3040	573	3	fasb	GPE
cblr-3040	573	4	2003	DATE
cblr-3040	575	1	81	CARDINAL
cblr-3040	575	2	6	CARDINAL
cblr-3040	575	3	fasb	ORG
cblr-3040	575	4	2003	DATE
cblr-3040	575	5	2002	DATE
cblr-3040	576	1	january 17, 2003	DATE
cblr-3040	577	1	fasb	ORG
cblr-3040	577	2	2003	DATE
cblr-3040	577	3	january 31, 2003	DATE
cblr-3040	577	4	the first fiscal year	DATE
cblr-3040	577	5	june 15, 2003	DATE
cblr-3040	577	6	31	CARDINAL
cblr-3040	577	7	2003	DATE
cblr-3040	578	1	fasb	ORG
cblr-3040	578	2	2003	DATE
cblr-3040	578	3	63	CARDINAL
cblr-3040	578	4	26	CARDINAL
cblr-3040	580	1	140	CARDINAL
cblr-3040	582	1	fasb	ORG
cblr-3040	584	1	45	CARDINAL
cblr-3040	584	2	2002	DATE
cblr-3040	585	1	106	CARDINAL
cblr-3040	585	2	fasb	GPE
cblr-3040	585	3	january 17, 2003	DATE
cblr-3040	586	1	columbia business law review other	ORG
cblr-3040	588	1	fasb	GPE
cblr-3040	588	2	2003	DATE
cblr-3040	589	1	sec	ORG
cblr-3040	589	2	107	CARDINAL
cblr-3040	589	3	fasb	ORG
cblr-3040	589	4	2003	DATE
cblr-3040	589	5	63	DATE
cblr-3040	590	1	arb	PERSON
cblr-3040	592	1	91 1	CARDINAL
cblr-3040	594	1	46	CARDINAL
cblr-3040	595	1	less than ten percent	PERCENT
cblr-3040	596	1	d.	NORP
cblr-3040	596	2	10	DATE
cblr-3040	596	3	21	DATE
cblr-3040	597	1	fasb	ORG
cblr-3040	597	2	2002	DATE
cblr-3040	597	3	one	CARDINAL
cblr-3040	597	4	2003	DATE
cblr-3040	600	1	steven j. adloff	PERSON
cblr-3040	600	2	k & l	ORG
cblr-3040	600	3	7, 2002	DATE
cblr-3040	600	4	108	CARDINAL
cblr-3040	600	5	8	CARDINAL
cblr-3040	600	6	10	CARDINAL
cblr-3040	600	7	sec	ORG
cblr-3040	600	8	lynn e. turner	PERSON
cblr-3040	600	9	nov. 9, 1999	DATE
cblr-3040	600	10	2003	DATE
cblr-3040	600	11	83	CARDINAL
cblr-3040	600	12	9	CARDINAL
cblr-3040	600	13	fasb	GPE
cblr-3040	600	14	2003	DATE
cblr-3040	601	1	4	CARDINAL
cblr-3040	601	2	fasb	ORG
cblr-3040	601	3	2003	DATE
cblr-3040	603	1	sec	ORG
cblr-3040	603	2	fasb	ORG
cblr-3040	604	1	109	CARDINAL
cblr-3040	604	2	308	CARDINAL
cblr-3040	605	1	110	CARDINAL
cblr-3040	605	2	69	CARDINAL
cblr-3040	605	3	809	CARDINAL
cblr-3040	605	4	2d	DATE
cblr-3040	605	5	1934	DATE
cblr-3040	605	6	293	CARDINAL
cblr-3040	605	7	465	CARDINAL
cblr-3040	605	8	55	CARDINAL
cblr-3040	605	9	s. ct	PERSON
cblr-3040	605	10	266	CARDINAL
cblr-3040	605	11	79	CARDINAL
cblr-3040	605	12	l. ed	PERSON
cblr-3040	606	1	596	CARDINAL
cblr-3040	610	1	smu	ORG
cblr-3040	610	2	54	CARDINAL
cblr-3040	610	3	smu	ORG
cblr-3040	610	4	l. rev	PERSON
cblr-3040	610	5	3-240	CARDINAL
cblr-3040	610	6	2001	DATE
cblr-3040	610	7	nyu	ORG
cblr-3040	610	8	11	CARDINAL
cblr-3040	610	9	55	CARDINAL
cblr-3040	610	10	125	CARDINAL
cblr-3040	610	11	winter	DATE
cblr-3040	610	12	summer 2002	DATE
cblr-3040	610	13	david hariton	PERSON
cblr-3040	610	14	52	CARDINAL
cblr-3040	611	1	235	CARDINAL
cblr-3040	611	2	1999	DATE
cblr-3040	611	3	robert thornton smith	PERSON
cblr-3040	611	4	53	CARDINAL
cblr-3040	612	1	1 (1999	DATE
cblr-3040	614	1	ellen p. aprill	PERSON
cblr-3040	614	2	54	CARDINAL
cblr-3040	614	3	smu	ORG
cblr-3040	614	4	l. rev	PERSON
cblr-3040	614	5	9 (2001	DATE
cblr-3040	614	6	the columbia business law review	ORG
cblr-3040	614	7	treasury	ORG
cblr-3040	615	1	'11	DATE
cblr-3040	616	1	irs	ORG
cblr-3040	616	2	recent years	DATE
cblr-3040	619	1	1.701-2	MONEY
cblr-3040	619	2	1995	DATE
cblr-3040	619	3	irs	ORG
cblr-3040	622	1	1.707-3	CARDINAL
cblr-3040	623	1	ill treas	GPE
cblr-3040	625	1	1.752-2	CARDINAL
cblr-3040	625	2	1991	DATE
cblr-3040	629	1	1.752-2(j	CARDINAL
cblr-3040	632	1	1.752-3	CARDINAL
cblr-3040	632	2	2000	DATE
cblr-3040	632	3	treas	GPE
cblr-3040	634	1	1.704-1	CARDINAL
cblr-3040	634	2	1997	DATE
cblr-3040	634	3	1.704-2 (	MONEY
cblr-3040	634	4	1991	DATE
cblr-3040	635	1	2003	DATE
cblr-3040	636	1	85	CARDINAL
cblr-3040	637	1	2003	DATE
cblr-3040	637	2	3	CARDINAL
cblr-3040	638	1	1 4 112	CARDINAL
cblr-3040	638	2	107	CARDINAL
cblr-3040	639	1	supra	PERSON
cblr-3040	639	2	66	CARDINAL
cblr-3040	639	3	107	CARDINAL
cblr-3040	640	1	fasb	ORG
cblr-3040	640	2	three	CARDINAL
cblr-3040	640	3	90-15	CARDINAL
cblr-3040	641	1	fasb	ORG
cblr-3040	641	2	2003	DATE
cblr-3040	641	3	63	DATE
cblr-3040	645	1	d.	NORP
cblr-3040	646	1	114	CARDINAL
cblr-3040	646	2	the supreme court	ORG
cblr-3040	646	3	thor power tool co.	ORG
cblr-3040	648	1	439	CARDINAL
cblr-3040	648	2	522	CARDINAL
cblr-3040	648	3	543	CARDINAL
cblr-3040	650	1	joseph bankman	PERSON
cblr-3040	650	2	54	CARDINAL
cblr-3040	650	3	smu	ORG
cblr-3040	650	4	l. rev	PERSON
cblr-3040	650	5	149	CARDINAL
cblr-3040	650	6	152	CARDINAL
cblr-3040	650	7	2001	DATE
cblr-3040	651	1	bankman	PERSON
cblr-3040	656	1	columbia business law review	ORG
cblr-3040	656	2	fasb	GPE
cblr-3040	656	3	2003	DATE
cblr-3040	658	1	116	CARDINAL
cblr-3040	658	2	supra	PERSON
cblr-3040	658	3	3	CARDINAL
cblr-3040	658	4	487	CARDINAL
cblr-3040	659	1	five	CARDINAL
cblr-3040	659	2	sec	ORG
cblr-3040	659	3	enron	ORG
cblr-3040	660	1	five	CARDINAL
cblr-3040	660	2	12	CARDINAL
cblr-3040	662	1	110	CARDINAL
cblr-3040	662	2	9	CARDINAL
cblr-3040	663	1	1501	CARDINAL
cblr-3040	664	1	newberry & trautman	ORG
cblr-3040	664	2	supra	PERSON
cblr-3040	664	3	19	CARDINAL
cblr-3040	664	4	15-16	CARDINAL
cblr-3040	666	1	treas	GPE
cblr-3040	668	1	1.701-2	MONEY
cblr-3040	668	2	1995	DATE
cblr-3040	668	3	110	CARDINAL
cblr-3040	670	1	482	CARDINAL
cblr-3040	670	2	2002	DATE
cblr-3040	670	3	treasury	ORG
cblr-3040	671	1	2003	DATE
cblr-3040	672	1	87	CARDINAL
cblr-3040	673	1	117	CARDINAL
cblr-3040	674	1	1	CARDINAL
cblr-3040	676	1	1.6	CARDINAL
cblr-3040	676	2	supra	PERSON
cblr-3040	676	3	3	CARDINAL
cblr-3040	676	4	446	CARDINAL
cblr-3040	676	5	487	CARDINAL
cblr-3040	676	6	fasb	ORG
cblr-3040	677	1	117	CARDINAL
cblr-3040	677	2	gaap	ORG
cblr-3040	678	1	702	CARDINAL
cblr-3040	678	2	2002	DATE
cblr-3040	680	1	columbia business law review	ORG
cblr-3040	681	1	118	CARDINAL
cblr-3040	681	2	100	MONEY
cblr-3040	681	3	9	CARDINAL
cblr-3040	681	4	up to 1000	CARDINAL
cblr-3040	681	5	100	MONEY
cblr-3040	681	6	ten years	DATE
cblr-3040	682	1	full two years later	DATE
cblr-3040	682	2	200	MONEY
cblr-3040	683	1	100,000	MONEY
cblr-3040	683	2	200,000	MONEY
cblr-3040	683	3	only $100,000	MONEY
cblr-3040	686	1	warren buffet	PERSON
cblr-3040	688	1	10-year	DATE
cblr-3040	688	2	1,000	CARDINAL
cblr-3040	688	3	today	DATE
cblr-3040	688	4	at least $20 million	MONEY
cblr-3040	688	5	today	DATE
cblr-3040	691	1	fasb	ORG
cblr-3040	691	2	the mid-90s	DATE
cblr-3040	691	3	118	CARDINAL
cblr-3040	691	4	6	CARDINAL
cblr-3040	691	5	119	CARDINAL
cblr-3040	691	6	5	CARDINAL
cblr-3040	692	1	2003	DATE
cblr-3040	693	1	89 1	DATE
cblr-3040	694	1	2	CARDINAL
cblr-3040	695	1	3	CARDINAL
cblr-3040	696	1	12°	CARDINAL
cblr-3040	697	1	harvey golub	PERSON
cblr-3040	697	2	american express	ORG
cblr-3040	698	1	golub	PERSON
cblr-3040	699	1	golub	PERSON
cblr-3040	702	1	120	CARDINAL
cblr-3040	702	2	warren buffett	PERSON
cblr-3040	703	1	april 9, 2002	DATE
cblr-3040	704	1	121	CARDINAL
cblr-3040	704	2	harvey golub	PERSON
cblr-3040	704	3	wall st. j.	PERSON
cblr-3040	704	4	aug. 8, 2002	DATE
cblr-3040	704	5	12	CARDINAL
cblr-3040	704	6	3. 122	CARDINAL
cblr-3040	704	7	d. columbia	GPE
cblr-3040	704	8	3	CARDINAL
cblr-3040	704	9	golub	PERSON
cblr-3040	704	10	zero	CARDINAL
cblr-3040	705	1	'24	DATE
cblr-3040	705	2	biggs	PERSON
cblr-3040	708	1	2	CARDINAL
cblr-3040	708	2	treasury	ORG
cblr-3040	708	3	100,000	MONEY
cblr-3040	708	4	100,000	MONEY
cblr-3040	708	5	123	CARDINAL
cblr-3040	708	6	john h. biggs	PERSON
cblr-3040	708	7	6	CARDINAL
cblr-3040	708	8	6	DATE
cblr-3040	709	1	124	CARDINAL
cblr-3040	709	2	biggs	ORG
cblr-3040	712	1	1.83-7	CARDINAL
cblr-3040	714	1	2003	DATE
cblr-3040	715	1	91	CARDINAL
cblr-3040	715	2	the day	DATE
cblr-3040	716	1	'26	PRODUCT
cblr-3040	716	2	126	CARDINAL
cblr-3040	717	1	129	CARDINAL
cblr-3040	720	1	1.83-7	CARDINAL
cblr-3040	723	1	1.61-2(d	CARDINAL
cblr-3040	723	2	1995	DATE
cblr-3040	727	1	93-27	CARDINAL
cblr-3040	727	2	343	CARDINAL
cblr-3040	727	3	proc	PERSON
cblr-3040	728	1	2001-43, 2001-34	DATE
cblr-3040	728	2	191	CARDINAL
cblr-3040	728	3	william s. mckee	PERSON
cblr-3040	728	4	william f. nelson	PERSON
cblr-3040	728	5	robert l. whitmire	PERSON
cblr-3040	728	6	5	CARDINAL
cblr-3040	728	7	3d	CARDINAL
cblr-3040	728	8	1997	DATE
cblr-3040	729	1	section 83	LAW
cblr-3040	730	1	2002	DATE
cblr-3040	732	1	280	CARDINAL
cblr-3040	732	2	2002	DATE
cblr-3040	733	1	proc	PERSON
cblr-3040	734	1	2002-13, 2002-8	DATE
cblr-3040	735	1	549	CARDINAL
cblr-3040	735	2	proc	PERSON
cblr-3040	736	1	2002-45, 2002-27	DATE
cblr-3040	737	1	40	CARDINAL
cblr-3040	741	1	98-21	CARDINAL
cblr-3040	741	2	975	CARDINAL
cblr-3040	741	3	the later	DATE
cblr-3040	741	4	proc	PERSON
cblr-3040	742	1	98-34	CARDINAL
cblr-3040	742	2	1998-1	DATE
cblr-3040	742	3	983	CARDINAL
cblr-3040	743	1	columbia business la w	ORG
cblr-3040	745	1	recent years	DATE
cblr-3040	746	1	128 3	CARDINAL
cblr-3040	748	1	2 9	CARDINAL
cblr-3040	748	2	127	CARDINAL
cblr-3040	748	3	ellie kehmeier	PERSON
cblr-3040	748	4	association of america	ORG
cblr-3040	748	5	levin	PERSON
cblr-3040	748	6	2	CARDINAL
cblr-3040	749	1	the supreme court	ORG
cblr-3040	749	2	thor power tool co	ORG
cblr-3040	749	3	128	CARDINAL
cblr-3040	749	4	david cay johnston	PERSON
cblr-3040	749	5	n.y.	GPE
cblr-3040	749	6	oct. 10, 2000	DATE
cblr-3040	749	7	2	CARDINAL
cblr-3040	749	8	8	CARDINAL
cblr-3040	749	9	28	DATE
cblr-3040	749	10	1999	DATE
cblr-3040	749	11	cisco systems	ORG
cblr-3040	749	12	approximately $2.5 billion	MONEY
cblr-3040	749	13	approximately $837 million	MONEY
cblr-3040	750	1	supra	PERSON
cblr-3040	750	2	19	CARDINAL
cblr-3040	751	1	129	CARDINAL
cblr-3040	753	1	damian laurey	PERSON
cblr-3040	754	1	2003	DATE
cblr-3040	755	1	93	CARDINAL
cblr-3040	755	2	fasb	ORG
cblr-3040	757	1	12331	DATE
cblr-3040	757	2	44,132	CARDINAL
cblr-3040	757	3	55	CARDINAL
cblr-3040	758	1	761	CARDINAL
cblr-3040	758	2	773	CARDINAL
cblr-3040	758	3	773	CARDINAL
cblr-3040	758	4	2002	DATE
cblr-3040	759	1	laurey	ORG
cblr-3040	760	1	1	CARDINAL
cblr-3040	760	2	2	CARDINAL
cblr-3040	760	3	3	CARDINAL
cblr-3040	760	4	4	CARDINAL
cblr-3040	760	5	5	CARDINAL
cblr-3040	760	6	6	CARDINAL
cblr-3040	761	1	six	CARDINAL
cblr-3040	762	1	773	CARDINAL
cblr-3040	763	1	laurey	ORG
cblr-3040	763	2	the early 1970s	DATE
cblr-3040	764	1	fisher black & myron scholes	ORG
cblr-3040	764	2	27	CARDINAL
cblr-3040	765	1	399	CARDINAL
cblr-3040	765	2	1972	DATE
cblr-3040	765	3	fisher black & myron scholes	ORG
cblr-3040	765	4	81	CARDINAL
cblr-3040	765	5	j. pol.	PERSON
cblr-3040	767	1	637	CARDINAL
cblr-3040	767	2	1973	DATE
cblr-3040	768	1	dale martin & jonathan duchac	ORG
cblr-3040	768	2	1	CARDINAL
cblr-3040	770	1	j. 38 (	ORG
cblr-3040	770	2	stuart gillan	PERSON
cblr-3040	771	1	2001	DATE
cblr-3040	772	1	127	CARDINAL
cblr-3040	772	2	1	CARDINAL
cblr-3040	773	1	30	CARDINAL
cblr-3040	773	2	25	CARDINAL
cblr-3040	773	3	6	CARDINAL
cblr-3040	773	4	131	CARDINAL
cblr-3040	774	1	123	CARDINAL
cblr-3040	774	2	6	CARDINAL
cblr-3040	774	3	132	CARDINAL
cblr-3040	774	4	44	DATE
cblr-3040	774	5	6	CARDINAL
cblr-3040	775	1	last few years	DATE
cblr-3040	775	2	fasb	ORG
cblr-3040	775	3	1993 through 1995	DATE
cblr-3040	775	4	fasb	ORG
cblr-3040	775	5	'34	DATE
cblr-3040	775	6	2005	DATE
cblr-3040	775	7	european union	ORG
cblr-3040	776	1	13	CARDINAL
cblr-3040	776	2	00-23	CARDINAL
cblr-3040	776	3	25	CARDINAL
cblr-3040	776	4	dec. 27, 2001	DATE
cblr-3040	776	5	mar. 7, 2002	DATE
cblr-3040	776	6	aug. 2, 2002	DATE
cblr-3040	777	1	141	CARDINAL
cblr-3040	778	1	fasb	ORG
cblr-3040	778	2	edmund jacobs	PERSON
cblr-3040	779	1	steve burkholder	PERSON
cblr-3040	779	2	fasb	ORG
cblr-3040	779	3	87	CARDINAL
cblr-3040	779	4	daily	DATE
cblr-3040	779	5	bna) g-5 (may 6, 2002	ORG
cblr-3040	780	1	135	CARDINAL
cblr-3040	780	2	127	CARDINAL
cblr-3040	780	3	steve burkholder	PERSON
cblr-3040	780	4	33	CARDINAL
cblr-3040	780	5	sec	ORG
cblr-3040	781	1	1655	CARDINAL
cblr-3040	781	2	nov. 19, 2001	DATE
cblr-3040	782	1	july 16, 2002	DATE
cblr-3040	784	1	july 2002	DATE
cblr-3040	784	2	5	CARDINAL
cblr-3040	784	3	july 2002	DATE
cblr-3040	785	1	november 7, 2002	DATE
cblr-3040	786	1	2	CARDINAL
cblr-3040	787	1	2002	DATE
cblr-3040	788	1	fasb	ORG
cblr-3040	789	1	steve burkholder	PERSON
cblr-3040	789	2	34	CARDINAL
cblr-3040	789	3	sec	ORG
cblr-3040	790	1	1924	DATE
cblr-3040	790	2	2002	DATE
cblr-3040	790	3	fasb	ORG
cblr-3040	790	4	robert herz	PERSON
cblr-3040	790	5	november 18, 2002	DATE
cblr-3040	791	1	2003columbia	CARDINAL
cblr-3040	792	1	95	CARDINAL
cblr-3040	792	2	fasb	ORG
cblr-3040	792	3	123	CARDINAL
cblr-3040	793	1	25	CARDINAL
cblr-3040	797	1	grant date	ORG
cblr-3040	797	2	25	CARDINAL
cblr-3040	800	1	136	CARDINAL
cblr-3040	800	2	fasb	ORG
cblr-3040	801	1	138	CARDINAL
cblr-3040	801	2	biggs	PERSON
cblr-3040	801	3	136	CARDINAL
cblr-3040	802	1	fasb	ORG
cblr-3040	802	2	123	CARDINAL
cblr-3040	802	3	jan. 13, 2002	DATE
cblr-3040	803	1	john h. biggs	PERSON
cblr-3040	803	2	6	CARDINAL
cblr-3040	803	3	4	DATE
cblr-3040	803	4	zero	CARDINAL
cblr-3040	804	1	138	CARDINAL
cblr-3040	804	2	121	CARDINAL
cblr-3040	804	3	harvey golub	PERSON
cblr-3040	804	4	135	CARDINAL
cblr-3040	804	5	thomas jones	PERSON
cblr-3040	805	1	the council of institutional investors	ORG
cblr-3040	805	2	the senate finance committee	ORG
cblr-3040	808	1	107th	ORDINAL
cblr-3040	809	1	2002	DATE
cblr-3040	809	2	sarah teslik	PERSON
cblr-3040	810	1	dir.	ORG
cblr-3040	812	1	columbia business la w	ORG
cblr-3040	812	2	2003	DATE
cblr-3040	813	1	97	CARDINAL
cblr-3040	817	1	america	GPE
cblr-3040	818	1	4 ° 139	CARDINAL
cblr-3040	818	2	129	CARDINAL
cblr-3040	819	1	6	CARDINAL
cblr-3040	821	1	justin bachman	PERSON
cblr-3040	821	2	coke	ORG
cblr-3040	821	3	ap business writer	ORG
cblr-3040	821	4	july 15, 2002	DATE
cblr-3040	821	5	coca-cola's	ORG
cblr-3040	821	6	the fourth quarter	DATE
cblr-3040	821	7	coke	ORG
cblr-3040	821	8	warren buffet -argued	PERSON
cblr-3040	821	9	kathleen day & renae	ORG
cblr-3040	822	1	july 8, 2002	DATE
cblr-3040	822	2	first	ORDINAL
cblr-3040	822	3	america	GPE
cblr-3040	822	4	the past decade	DATE
cblr-3040	823	1	andrew hill	PERSON
cblr-3040	823	2	ge	ORG
cblr-3040	824	1	london	GPE
cblr-3040	824	2	aug 1, 2002	DATE
cblr-3040	824	3	22	DATE
cblr-3040	824	4	at least one year	DATE
cblr-3040	825	1	fasb	ORG
cblr-3040	825	2	123	CARDINAL
cblr-3040	825	3	6	CARDINAL
cblr-3040	826	1	148	CARDINAL
cblr-3040	826	2	2002	DATE
cblr-3040	827	1	columbia business la w	ORG
cblr-3040	827	2	4	CARDINAL
cblr-3040	828	1	the early 1990s	DATE
cblr-3040	828	2	fasb	ORG
cblr-3040	829	1	fasb	ORG
cblr-3040	829	2	congress	ORG
cblr-3040	829	3	u.s.	GPE
cblr-3040	829	4	fasb	ORG
cblr-3040	830	1	4 2	CARDINAL
cblr-3040	830	2	fasb	ORG
cblr-3040	830	3	123	CARDINAL
cblr-3040	831	1	sec	ORG
cblr-3040	831	2	arthur levitt	PERSON
cblr-3040	831	3	fasb	ORG
cblr-3040	831	4	141	CARDINAL
cblr-3040	831	5	june of 1993	DATE
cblr-3040	831	6	fasb circulated	ORG
cblr-3040	832	1	the nearly ten years	DATE
cblr-3040	832	2	joyce strawser	PERSON
cblr-3040	832	3	fasb	ORG
cblr-3040	832	4	63	CARDINAL
cblr-3040	833	1	j. 44	PERSON
cblr-3040	833	2	oct. 1993	DATE
cblr-3040	834	1	14	CARDINAL
cblr-3040	834	2	fasb	ORG
cblr-3040	834	3	134	CARDINAL
cblr-3040	835	1	fasb	ORG
cblr-3040	836	1	1993	DATE
cblr-3040	836	2	s. 1175	PERSON
cblr-3040	836	3	103d	CARDINAL
cblr-3040	837	1	1993	DATE
cblr-3040	837	2	congress	ORG
cblr-3040	837	3	fasb	GPE
cblr-3040	837	4	h.r.	GPE
cblr-3040	839	1	98	CARDINAL
cblr-3040	839	2	s. con	PERSON
cblr-3040	841	1	34	CARDINAL
cblr-3040	841	2	103d	CARDINAL
cblr-3040	842	1	1993	DATE
cblr-3040	843	1	fasb	ORG
cblr-3040	844	1	139	CARDINAL
cblr-3040	845	1	s15	ORG
cblr-3040	845	2	950-51	CARDINAL
cblr-3040	845	3	1993	DATE
cblr-3040	845	4	lieberman	PERSON
cblr-3040	845	5	140	CARDINAL
cblr-3040	846	1	1994	DATE
cblr-3040	846	2	john kerry	PERSON
cblr-3040	846	3	fasb	ORG
cblr-3040	846	4	fasb	ORG
cblr-3040	846	5	fasb	ORG
cblr-3040	846	6	english	LANGUAGE
cblr-3040	847	1	robert w. rouse	PERSON
cblr-3040	847	2	douglas n. barton	PERSON
cblr-3040	847	3	today	DATE
cblr-3040	847	4	173	CARDINAL
cblr-3040	847	5	j.	PRODUCT
cblr-3040	848	1	67	CARDINAL
cblr-3040	848	2	1993	DATE
cblr-3040	848	3	carl levin	PERSON
cblr-3040	849	1	2003	DATE
cblr-3040	850	1	99	CARDINAL
cblr-3040	850	2	the spring of 2002	DATE
cblr-3040	850	3	harvey pitt	PERSON
cblr-3040	850	4	sec	ORG
cblr-3040	851	1	pitt	PERSON
cblr-3040	851	2	post-enron	ORG
cblr-3040	851	3	carl levin	PERSON
cblr-3040	851	4	john mccain	PERSON
cblr-3040	851	5	february 13	DATE
cblr-3040	851	6	2002;14 1	DATE
cblr-3040	851	7	the house of representatives	ORG
cblr-3040	851	8	july 17	DATE
cblr-3040	851	9	ron wyden	PERSON
cblr-3040	851	10	july 30	DATE
cblr-3040	851	11	2002	DATE
cblr-3040	851	12	143	CARDINAL
cblr-3040	851	13	fasb	ORG
cblr-3040	851	14	134	CARDINAL
cblr-3040	852	1	144	CARDINAL
cblr-3040	852	2	34	CARDINAL
cblr-3040	852	3	sec	ORG
cblr-3040	853	1	538	CARDINAL
cblr-3040	853	2	2002	DATE
cblr-3040	854	1	141 s. 1940	DATE
cblr-3040	854	2	107th	ORDINAL
cblr-3040	855	1	2002	DATE
cblr-3040	855	2	jan. 16, 2003	DATE
cblr-3040	855	3	s. 182	ORG
cblr-3040	855	4	108th	ORDINAL
cblr-3040	856	1	2003	DATE
cblr-3040	857	1	levin-mccain	PERSON
cblr-3040	858	1	levin	PERSON
cblr-3040	858	2	mccain	PERSON
cblr-3040	858	3	levin	PERSON
cblr-3040	858	4	mccain	PERSON
cblr-3040	858	5	1997	DATE
cblr-3040	858	6	s. 576	PERSON
cblr-3040	858	7	105th	GPE
cblr-3040	859	1	1997	DATE
cblr-3040	860	1	146	CARDINAL
cblr-3040	860	2	107th	ORDINAL
cblr-3040	861	1	2002	DATE
cblr-3040	861	2	fasb	ORG
cblr-3040	862	1	147	CARDINAL
cblr-3040	862	2	2822	CARDINAL
cblr-3040	862	3	107th	ORDINAL
cblr-3040	863	1	2002	DATE
cblr-3040	863	2	sec	ORG
cblr-3040	864	1	columbia business law	ORG
cblr-3040	864	2	joseph lieberman	PERSON
cblr-3040	864	3	barbara	PERSON
cblr-3040	864	4	august 1	DATE
cblr-3040	865	1	fasb	ORG
cblr-3040	865	2	1994.150 148	CARDINAL
cblr-3040	865	3	2827	CARDINAL
cblr-3040	865	4	107th	ORDINAL
cblr-3040	866	1	2002	DATE
cblr-3040	866	2	50 percent	PERCENT
cblr-3040	866	3	over 5 percent	PERCENT
cblr-3040	866	4	sec	ORG
cblr-3040	867	1	149	CARDINAL
cblr-3040	869	1	s6,625	GPE
cblr-3040	869	2	32	CARDINAL
cblr-3040	869	3	daily	DATE
cblr-3040	870	1	july 11, 2002	DATE
cblr-3040	870	2	senate	ORG
cblr-3040	870	3	senate	ORG
cblr-3040	870	4	mccain	PERSON
cblr-3040	871	1	1.	CARDINAL
cblr-3040	872	1	u.s.	GPE
cblr-3040	872	2	fasb	GPE
cblr-3040	872	3	123	CARDINAL
cblr-3040	872	4	quarterly	DATE
cblr-3040	873	1	123	CARDINAL
cblr-3040	873	2	jan. 3, 2003	DATE
cblr-3040	873	3	jan. 27, 2003	DATE
cblr-3040	874	1	steve burkholder	PERSON
cblr-3040	874	2	fasb	ORG
cblr-3040	874	3	35	CARDINAL
cblr-3040	874	4	sec	ORG
cblr-3040	876	1	463	CARDINAL
cblr-3040	876	2	mar. 17, 2003	DATE
cblr-3040	876	3	fasb	ORG
cblr-3040	876	4	march 12, 2003	DATE
cblr-3040	876	5	congress	ORG
cblr-3040	877	1	2003	DATE
cblr-3040	878	1	101	CARDINAL
cblr-3040	878	2	123	CARDINAL
cblr-3040	882	1	'52	DATE
cblr-3040	882	2	151	CARDINAL
cblr-3040	883	1	107th	ORDINAL
cblr-3040	884	1	2002	DATE
cblr-3040	884	2	mark g. heesen	PERSON
cblr-3040	884	3	national venture capital association	ORG
cblr-3040	884	4	annual	DATE
cblr-3040	884	5	http://www.senate.gov/-finance/hearings/testimony	ORG
cblr-3040	884	6	123	CARDINAL
cblr-3040	884	7	6	CARDINAL
cblr-3040	885	1	152	CARDINAL
cblr-3040	886	1	123	CARDINAL
cblr-3040	886	2	the senate finance committee	ORG
cblr-3040	886	3	john h. biggs	PERSON
cblr-3040	886	4	columbia business la w	ORG
cblr-3040	886	5	[united states	GPE
cblr-3040	887	1	153	CARDINAL
cblr-3040	887	2	fasb	ORG
cblr-3040	887	3	the early 1990s	DATE
cblr-3040	888	1	1 4	CARDINAL
cblr-3040	888	2	the united states	GPE
cblr-3040	889	1	one	CARDINAL
cblr-3040	890	1	'155	DATE
cblr-3040	891	1	biggs	PERSON
cblr-3040	892	1	john h. biggs	PERSON
cblr-3040	892	2	6	CARDINAL
cblr-3040	892	3	153	CARDINAL
cblr-3040	892	4	july 2002	DATE
cblr-3040	892	5	135	CARDINAL
cblr-3040	893	1	philip ameen	PERSON
cblr-3040	894	1	135	CARDINAL
cblr-3040	894	2	127	CARDINAL
cblr-3040	894	3	2	CARDINAL
cblr-3040	895	1	mark heesen	PERSON
cblr-3040	895	2	151	CARDINAL
cblr-3040	895	3	13	CARDINAL
cblr-3040	896	1	2003	DATE
cblr-3040	897	1	103	CARDINAL
cblr-3040	897	2	thomas jones	PERSON
cblr-3040	897	3	the spring of 2002	DATE
cblr-3040	897	4	wolf	PERSON
cblr-3040	898	1	157	CARDINAL
cblr-3040	899	1	5	CARDINAL
cblr-3040	901	1	60	CARDINAL
cblr-3040	903	1	156	CARDINAL
cblr-3040	903	2	127	CARDINAL
cblr-3040	903	3	3	CARDINAL
cblr-3040	903	4	fasb	ORG
cblr-3040	903	5	134	CARDINAL
cblr-3040	904	1	151	CARDINAL
cblr-3040	904	2	135	CARDINAL
cblr-3040	904	3	158	CARDINAL
cblr-3040	904	4	fasb	ORG
cblr-3040	904	5	1993	DATE
cblr-3040	905	1	142	CARDINAL
cblr-3040	906	1	fasb	ORG
cblr-3040	906	2	134	CARDINAL
cblr-3040	906	3	david tweedie	PERSON
cblr-3040	906	4	tweedie	PERSON
cblr-3040	907	1	160	CARDINAL
cblr-3040	907	2	columbia business law review proper	ORG
cblr-3040	907	3	u.s.	GPE
cblr-3040	907	4	1950s.6	CARDINAL
cblr-3040	907	5	1993	DATE
cblr-3040	907	6	federal reserve	ORG
cblr-3040	907	7	alan greenspan	PERSON
cblr-3040	907	8	sec	ORG
cblr-3040	907	9	arthur levitt	PERSON
cblr-3040	907	10	the council for institutional investors	ORG
cblr-3040	907	11	bush	PERSON
cblr-3040	907	12	sec	ORG
cblr-3040	907	13	harvey pitt	PERSON
cblr-3040	907	14	america	GPE
cblr-3040	908	1	fasb	ORG
cblr-3040	908	2	134	CARDINAL
cblr-3040	908	3	greenspan	PERSON
cblr-3040	908	4	bush	PERSON
cblr-3040	908	5	144	CARDINAL
cblr-3040	908	6	sec	ORG
cblr-3040	908	7	pitt	PERSON
cblr-3040	908	8	127	CARDINAL
cblr-3040	908	9	reid	PERSON
cblr-3040	909	1	july 17, 2002	DATE
cblr-3040	909	2	fasb	GPE
cblr-3040	910	1	americans	NORP
cblr-3040	911	1	161	CARDINAL
cblr-3040	911	2	william w.	PERSON
cblr-3040	911	3	137	CARDINAL
cblr-3040	911	4	1953	DATE
cblr-3040	911	5	the early 1950s	DATE
cblr-3040	912	1	touche ross & co.	ORG
cblr-3040	912	2	yale university	ORG
cblr-3040	912	3	yale	ORG
cblr-3040	912	4	sec	ORG
cblr-3040	913	1	143	CARDINAL
cblr-3040	914	1	162	CARDINAL
cblr-3040	914	2	141	CARDINAL
cblr-3040	915	1	2003	DATE
cblr-3040	916	1	105	CARDINAL
cblr-3040	917	1	levin	PERSON
cblr-3040	917	2	mccain	PERSON
cblr-3040	917	3	6 3	DATE
cblr-3040	918	1	5	CARDINAL
cblr-3040	918	2	fasb	ORG
cblr-3040	918	3	levin	PERSON
cblr-3040	918	4	several years ago	DATE
cblr-3040	919	1	6	CARDINAL
cblr-3040	919	2	levin-mccain	PERSON
cblr-3040	920	1	165	CARDINAL
cblr-3040	921	1	first	ORDINAL
cblr-3040	922	1	enron	ORG
cblr-3040	922	2	some $600 million	MONEY
cblr-3040	922	3	163	CARDINAL
cblr-3040	922	4	levin-mccain	PERSON
cblr-3040	922	5	145	CARDINAL
cblr-3040	922	6	164	CARDINAL
cblr-3040	922	7	145	CARDINAL
cblr-3040	922	8	levin	PERSON
cblr-3040	922	9	mccain	PERSON
cblr-3040	922	10	31	CARDINAL
cblr-3040	922	11	daily	DATE
cblr-3040	923	1	feb. 14, 2002	DATE
cblr-3040	924	1	16	CARDINAL
cblr-3040	924	2	levin-mccain	PERSON
cblr-3040	924	3	145	CARDINAL
cblr-3040	924	4	2	CARDINAL
cblr-3040	924	5	166	CARDINAL
cblr-3040	924	6	johnston	ORG
cblr-3040	924	7	128	CARDINAL
cblr-3040	924	8	matt krantz	PERSON
cblr-3040	924	9	8, 2002	DATE
cblr-3040	924	10	1b	CARDINAL
cblr-3040	924	11	8	CARDINAL
cblr-3040	924	12	143	CARDINAL
cblr-3040	926	1	1997	DATE
cblr-3040	926	2	levin	PERSON
cblr-3040	927	1	columbia business law review stock option	ORG
cblr-3040	927	2	five-year	DATE
cblr-3040	928	1	167	CARDINAL
cblr-3040	929	1	levin	PERSON
cblr-3040	930	1	the april 17, 2002	DATE
cblr-3040	930	2	the information technology association of america	ORG
cblr-3040	930	3	u.s.	GPE
cblr-3040	931	1	6	CARDINAL
cblr-3040	931	2	1993-1995	DATE
cblr-3040	931	3	levin	PERSON
cblr-3040	931	4	169	CARDINAL
cblr-3040	931	5	levin	PERSON
cblr-3040	931	6	fasb	ORG
cblr-3040	931	7	167	CARDINAL
cblr-3040	931	8	148	CARDINAL
cblr-3040	933	1	2002	DATE
cblr-3040	933	2	mccain	PERSON
cblr-3040	933	3	enron	ORG
cblr-3040	933	4	nearly $600 million	MONEY
cblr-3040	933	5	over $1 billion	MONEY
cblr-3040	933	6	worldcom	ORG
cblr-3040	934	1	168	CARDINAL
cblr-3040	934	2	127	CARDINAL
cblr-3040	935	1	u.s.	GPE
cblr-3040	936	1	http://www.itaa.org	ORG
cblr-3040	937	1	169	CARDINAL
cblr-3040	938	1	170	CARDINAL
cblr-3040	938	2	the supreme court's	ORG
cblr-3040	938	3	thor power tool co.	ORG
cblr-3040	938	4	439	CARDINAL
cblr-3040	938	5	522	CARDINAL
cblr-3040	938	6	1979	DATE
cblr-3040	938	7	181	CARDINAL
cblr-3040	939	1	2003	DATE
cblr-3040	940	1	107	CARDINAL
cblr-3040	941	1	'71	DATE
cblr-3040	941	2	the united states	GPE
cblr-3040	944	1	7 2	CARDINAL
cblr-3040	946	1	mark g. heesen	PERSON
cblr-3040	946	2	151	CARDINAL
cblr-3040	946	3	12-13	CARDINAL
cblr-3040	946	4	levin	PERSON
cblr-3040	946	5	mccain	PERSON
cblr-3040	946	6	section 83	LAW
cblr-3040	946	7	congress	ORG
cblr-3040	947	1	172	CARDINAL
cblr-3040	947	2	levin	PERSON
cblr-3040	947	3	mccain	PERSON
cblr-3040	947	4	31	CARDINAL
cblr-3040	947	5	daily	DATE
cblr-3040	948	1	feb. 14, 2002	DATE
cblr-3040	949	1	levin	PERSON
cblr-3040	949	2	john h. biggs	PERSON
cblr-3040	949	3	6	CARDINAL
cblr-3040	949	4	3-11	CARDINAL
cblr-3040	950	1	biggs	PERSON
cblr-3040	950	2	levin-mccain's	ORG
cblr-3040	951	1	d.	NORP
cblr-3040	951	2	biggs	PERSON
cblr-3040	952	1	d.	NORP
cblr-3040	952	2	biggs	PERSON
cblr-3040	952	3	congress	ORG
cblr-3040	952	4	fasb	ORG
cblr-3040	952	5	congress	ORG
cblr-3040	952	6	enron	ORG
cblr-3040	952	7	recent years	DATE
cblr-3040	954	1	1	CARDINAL
cblr-3040	956	1	sec	ORG
cblr-3040	958	1	2002	DATE
cblr-3040	959	1	columbia business la w	ORG
cblr-3040	959	2	2003	DATE
cblr-3040	960	1	109	CARDINAL
cblr-3040	962	1	1954	DATE
cblr-3040	962	2	1954	DATE
cblr-3040	963	1	1913	DATE
cblr-3040	963	2	first	ORDINAL
cblr-3040	963	3	section 446	LAW
cblr-3040	964	1	174 i.r.c	QUANTITY
cblr-3040	965	1	2002	DATE
cblr-3040	966	1	175	CARDINAL
cblr-3040	966	2	section 13(d	LAW
cblr-3040	966	3	1916	DATE
cblr-3040	966	4	39	CARDINAL
cblr-3040	967	1	756	CARDINAL
cblr-3040	967	2	771	CARDINAL
cblr-3040	967	3	section 212(b	ORG
cblr-3040	967	4	1918	DATE
cblr-3040	967	5	40	CARDINAL
cblr-3040	968	1	1064	CARDINAL
cblr-3040	969	1	section 41 of i.r.c	LAW
cblr-3040	970	1	1939	DATE
cblr-3040	970	2	53	CARDINAL
cblr-3040	971	1	24	CARDINAL
cblr-3040	973	1	1954	DATE
cblr-3040	975	1	senate	ORG
cblr-3040	977	1	s.	PERSON
cblr-3040	978	1	1622	CARDINAL
cblr-3040	978	2	83	CARDINAL
cblr-3040	979	1	1954	DATE
cblr-3040	979	2	1954	DATE
cblr-3040	979	3	299-300	CARDINAL
cblr-3040	979	4	june 18, 1954	DATE
cblr-3040	979	5	8300	DATE
cblr-3040	979	6	the united states	GPE
cblr-3040	979	7	1954	DATE
cblr-3040	984	1	4 (1952	DATE
cblr-3040	984	2	27	CARDINAL
cblr-3040	985	1	427	CARDINAL
cblr-3040	985	2	1952	DATE
cblr-3040	986	1	4	CARDINAL
cblr-3040	986	2	arnett	ORG
cblr-3040	986	3	supra	PERSON
cblr-3040	986	4	2	CARDINAL
cblr-3040	986	5	482	CARDINAL
cblr-3040	986	6	robert g. skinner	PERSON
cblr-3040	986	7	1	CARDINAL
cblr-3040	986	8	708	CARDINAL
cblr-3040	986	9	709	CARDINAL
cblr-3040	986	10	dec. 1972	DATE
cblr-3040	987	1	176	CARDINAL
cblr-3040	987	2	arnett	PERSON
cblr-3040	987	3	supra	PERSON
cblr-3040	987	4	2	CARDINAL
cblr-3040	987	5	483	CARDINAL
cblr-3040	987	6	1918	DATE
cblr-3040	989	1	the years	DATE
cblr-3040	991	1	1987	DATE
cblr-3040	991	2	1989	DATE
cblr-3040	991	3	50 percent	PERCENT
cblr-3040	992	1	177	CARDINAL
cblr-3040	992	2	the last few years	DATE
cblr-3040	992	3	17	CARDINAL
cblr-3040	993	1	55-57	CARDINAL
cblr-3040	993	2	years	DATE
cblr-3040	993	3	1987	DATE
cblr-3040	993	4	1988	DATE
cblr-3040	993	5	1989	DATE
cblr-3040	994	1	three-year	DATE
cblr-3040	995	1	99th cong	ORG
cblr-3040	995	2	the tax reform act of	LAW
cblr-3040	995	3	1986	DATE
cblr-3040	995	4	448-57	CARDINAL
cblr-3040	996	1	4, 1987	DATE
cblr-3040	997	1	1986	DATE
cblr-3040	997	2	sandra g. soneff redmond	PERSON
cblr-3040	997	3	1986	DATE
cblr-3040	997	4	congress	ORG
cblr-3040	997	5	40	CARDINAL
cblr-3040	998	1	l.j. 1219 (	ORG
cblr-3040	998	2	1987	DATE
cblr-3040	999	1	1989	DATE
cblr-3040	1000	1	1986	DATE
cblr-3040	1000	2	457	CARDINAL
cblr-3040	1001	1	1987	DATE
cblr-3040	1001	2	1989	DATE
cblr-3040	1001	3	supra	PERSON
cblr-3040	1001	4	19	CARDINAL
cblr-3040	1001	5	547	CARDINAL
cblr-3040	1001	6	johnson	PERSON
cblr-3040	1001	7	2	CARDINAL
cblr-3040	1002	1	john s. nolan	PERSON
cblr-3040	1002	2	50	CARDINAL
cblr-3040	1002	3	761	CARDINAL
cblr-3040	1002	4	dec. 1972	DATE
cblr-3040	1002	5	september 1970	DATE
cblr-3040	1003	1	1970	DATE
cblr-3040	1003	2	the columbia business la w	ORG
cblr-3040	1004	1	2003	DATE
cblr-3040	1005	1	111	CARDINAL
cblr-3040	1006	1	'79	ORG
cblr-3040	1006	2	congress	ORG
cblr-3040	1007	1	1954	DATE
cblr-3040	1007	2	1955	DATE
cblr-3040	1007	3	193	CARDINAL
cblr-3040	1008	1	60	CARDINAL
cblr-3040	1008	2	1970	DATE
cblr-3040	1012	1	canellos & kleinbard	ORG
cblr-3040	1012	2	17	CARDINAL
cblr-3040	1012	3	supra	PERSON
cblr-3040	1012	4	19	CARDINAL
cblr-3040	1012	5	19	CARDINAL
cblr-3040	1013	1	calvin johnson	PERSON
cblr-3040	1013	2	2	CARDINAL
cblr-3040	1013	3	calvin johnson	PERSON
cblr-3040	1013	4	91	CARDINAL
cblr-3040	1013	5	annual	DATE
cblr-3040	1013	6	319	CARDINAL
cblr-3040	1013	7	320	CARDINAL
cblr-3040	1013	8	1998	DATE
cblr-3040	1014	1	179	CARDINAL
cblr-3040	1016	1	2002	DATE
cblr-3040	1017	1	supra	PERSON
cblr-3040	1017	2	19	CARDINAL
cblr-3040	1017	3	561-62	CARDINAL
cblr-3040	1017	4	70	CARDINAL
cblr-3040	1019	1	2	CARDINAL
cblr-3040	1019	2	irs	ORG
cblr-3040	1020	1	the supreme court's	ORG
cblr-3040	1020	2	thor power tool co.	ORG
cblr-3040	1022	1	455	CARDINAL
cblr-3040	1022	2	2002	DATE
cblr-3040	1023	1	456	CARDINAL
cblr-3040	1023	2	2002	DATE
cblr-3040	1024	1	458	CARDINAL
cblr-3040	1024	2	2002	DATE
cblr-3040	1024	3	the taxable year	DATE
cblr-3040	1025	1	460	CARDINAL
cblr-3040	1025	2	2002	DATE
cblr-3040	1026	1	2002	DATE
cblr-3040	1027	1	467	CARDINAL
cblr-3040	1027	2	2002	DATE
cblr-3040	1028	1	471-473	MONEY
cblr-3040	1028	2	2002	DATE
cblr-3040	1031	1	581-597	CARDINAL
cblr-3040	1031	2	2002	DATE
cblr-3040	1032	1	801-848	CARDINAL
cblr-3040	1032	2	2002	DATE
cblr-3040	1033	1	180	CARDINAL
cblr-3040	1033	2	karl s. coplan	PERSON
cblr-3040	1033	3	section 446	LAW
cblr-3040	1033	4	83	CARDINAL
cblr-3040	1034	1	l. rev	PERSON
cblr-3040	1034	2	378	CARDINAL
cblr-3040	1034	3	1983	DATE
cblr-3040	1034	4	h. dubroff	PERSON
cblr-3040	1034	5	m. cahill & d. norris	ORG
cblr-3040	1034	6	47	CARDINAL
cblr-3040	1034	7	albany l. rev	PERSON
cblr-3040	1034	8	354	CARDINAL
cblr-3040	1034	9	1983	DATE
cblr-3040	1034	10	2	CARDINAL
cblr-3040	1034	11	deborah a. geier	PERSON
cblr-3040	1034	12	15 am	TIME
cblr-3040	1035	1	j. tax pol'y	PERSON
cblr-3040	1035	2	17	CARDINAL
cblr-3040	1035	3	1998	DATE
cblr-3040	1035	4	jennifer c. root	PERSON
cblr-3040	1035	5	15	CARDINAL
cblr-3040	1035	6	akron	ORG
cblr-3040	1036	1	russell osgood	PERSON
cblr-3040	1036	2	ten	CARDINAL
cblr-3040	1036	3	paul l. caron ed.	PERSON
cblr-3040	1036	4	2003	DATE
cblr-3040	1036	5	two	CARDINAL
cblr-3040	1036	6	two	CARDINAL
cblr-3040	1037	1	2003	DATE
cblr-3040	1038	1	113	CARDINAL
cblr-3040	1039	1	thor power	ORG
cblr-3040	1039	2	irs	ORG
cblr-3040	1039	3	seventh	ORDINAL
cblr-3040	1039	4	the tax court's	ORG
cblr-3040	1040	1	the supreme court	ORG
cblr-3040	1040	2	justice blackmun's	PERSON
cblr-3040	1042	1	85	CARDINAL
cblr-3040	1042	2	treasury	ORG
cblr-3040	1042	3	section 446	LAW
cblr-3040	1043	1	186	CARDINAL
cblr-3040	1044	1	87	CARDINAL
cblr-3040	1045	1	181	CARDINAL
cblr-3040	1045	2	thor power tool co.	ORG
cblr-3040	1046	1	439	CARDINAL
cblr-3040	1046	2	522	CARDINAL
cblr-3040	1046	3	1979	DATE
cblr-3040	1047	1	182	CARDINAL
cblr-3040	1047	2	thor power	PERSON
cblr-3040	1047	3	439	CARDINAL
cblr-3040	1047	4	u.s.	GPE
cblr-3040	1047	5	524	CARDINAL
cblr-3040	1047	6	181	CARDINAL
cblr-3040	1047	7	thor power tool co.	ORG
cblr-3040	1047	8	64	CARDINAL
cblr-3040	1047	9	154	CARDINAL
cblr-3040	1047	10	1975	DATE
cblr-3040	1047	11	563	CARDINAL
cblr-3040	1047	12	861	CARDINAL
cblr-3040	1047	13	7th	ORDINAL
cblr-3040	1047	14	1977	DATE
cblr-3040	1048	1	thor power	PERSON
cblr-3040	1048	2	439	CARDINAL
cblr-3040	1048	3	u.s.	GPE
cblr-3040	1048	4	525	CARDINAL
cblr-3040	1048	5	185	CARDINAL
cblr-3040	1049	1	thor power	PERSON
cblr-3040	1049	2	439	CARDINAL
cblr-3040	1049	3	u.s.	GPE
cblr-3040	1049	4	539-40	CARDINAL
cblr-3040	1050	1	186	CARDINAL
cblr-3040	1050	2	531 n.10	CARDINAL
cblr-3040	1052	1	1.446-1(a)(1	CARDINAL
cblr-3040	1052	2	1964	DATE
cblr-3040	1054	1	446	CARDINAL
cblr-3040	1054	2	2002	DATE
cblr-3040	1055	1	william l. raby &	PERSON
cblr-3040	1055	2	robert f. richter	PERSON
cblr-3040	1055	3	139	CARDINAL
cblr-3040	1055	4	j. acct	ORG
cblr-3040	1056	1	42	CARDINAL
cblr-3040	1056	2	mar. 1975	DATE
cblr-3040	1057	1	187	CARDINAL
cblr-3040	1057	2	thor power	PERSON
cblr-3040	1057	3	439	CARDINAL
cblr-3040	1057	4	u.s.	GPE
cblr-3040	1057	5	532	CARDINAL
cblr-3040	1057	6	v. hansen	PERSON
cblr-3040	1057	7	360	CARDINAL
cblr-3040	1057	8	446	CARDINAL
cblr-3040	1057	9	467	CARDINAL
cblr-3040	1057	10	1959	DATE
cblr-3040	1057	11	lucas v. american code co.	PERSON
cblr-3040	1057	12	280	CARDINAL
cblr-3040	1057	13	445	CARDINAL
cblr-3040	1057	14	449	CARDINAL
cblr-3040	1057	15	1930	DATE
cblr-3040	1057	16	372	CARDINAL
cblr-3040	1057	17	102	CARDINAL
cblr-3040	1057	18	114	CARDINAL
cblr-3040	1057	19	1966	DATE
cblr-3040	1057	20	american	NORP
cblr-3040	1057	21	v. united states	GPE
cblr-3040	1057	22	367	CARDINAL
cblr-3040	1057	23	687	CARDINAL
cblr-3040	1057	24	697-98	CARDINAL
cblr-3040	1057	25	michigan	GPE
cblr-3040	1057	26	353	CARDINAL
cblr-3040	1057	27	180	CARDINAL
cblr-3040	1057	28	189-90	CARDINAL
cblr-3040	1057	29	1963	DATE
cblr-3040	1057	30	brown v. helvering	PERSON
cblr-3040	1057	31	291	CARDINAL
cblr-3040	1057	32	section 446	LAW
cblr-3040	1057	33	section 471	LAW
cblr-3040	1059	1	the internal revenue service	ORG
cblr-3040	1060	1	193	CARDINAL
cblr-3040	1060	2	203	CARDINAL
cblr-3040	1060	3	1934	DATE
cblr-3040	1061	1	steel co.	ORG
cblr-3040	1061	2	281	CARDINAL
cblr-3040	1061	3	264	CARDINAL
cblr-3040	1061	4	271	CARDINAL
cblr-3040	1061	5	1930	DATE
cblr-3040	1062	1	18	CARDINAL
cblr-3040	1063	1	section 446	LAW
cblr-3040	1064	1	539-40	MONEY
cblr-3040	1066	1	1.446-1(a)(2	CARDINAL
cblr-3040	1068	1	446	CARDINAL
cblr-3040	1069	1	edward a. morse	PERSON
cblr-3040	1069	2	8	CARDINAL
cblr-3040	1069	3	cornell l.j. & pub	ORG
cblr-3040	1070	1	445	CARDINAL
cblr-3040	1070	2	1999	DATE
cblr-3040	1070	3	180	CARDINAL
cblr-3040	1071	1	2003	DATE
cblr-3040	1072	1	115	CARDINAL
cblr-3040	1073	1	treasury	ORG
cblr-3040	1075	1	89	CARDINAL
cblr-3040	1078	1	a later year	DATE
cblr-3040	1079	1	no quarter	DATE
cblr-3040	1083	1	189	CARDINAL
cblr-3040	1083	2	thor power	PERSON
cblr-3040	1083	3	439	CARDINAL
cblr-3040	1083	4	u.s.	GPE
cblr-3040	1083	5	542-43	CARDINAL
cblr-3040	1085	1	543	CARDINAL
cblr-3040	1086	1	columbia business la w	ORG
cblr-3040	1090	1	the supreme court	ORG
cblr-3040	1090	2	treasury	ORG
cblr-3040	1090	3	452	CARDINAL
cblr-3040	1090	4	462	CARDINAL
cblr-3040	1091	1	1954191	DATE
cblr-3040	1091	2	two	CARDINAL
cblr-3040	1091	3	eisenhower	PERSON
cblr-3040	1091	4	1954	DATE
cblr-3040	1091	5	544	CARDINAL
cblr-3040	1092	1	192	CARDINAL
cblr-3040	1092	2	howard m. weinman	PERSON
cblr-3040	1092	3	59	CARDINAL
cblr-3040	1092	4	419	CARDINAL
cblr-3040	1092	5	431	CARDINAL
cblr-3040	1092	6	1981	DATE
cblr-3040	1092	7	only a few years	DATE
cblr-3040	1092	8	thor power	PERSON
cblr-3040	1092	9	two	CARDINAL
cblr-3040	1093	1	193	CARDINAL
cblr-3040	1094	1	452	CARDINAL
cblr-3040	1094	2	462	CARDINAL
cblr-3040	1094	3	1954	DATE
cblr-3040	1094	4	1955	DATE
cblr-3040	1095	1	section 452	LAW
cblr-3040	1095	2	six years	DATE
cblr-3040	1096	1	section 462	LAW
cblr-3040	1097	1	194	CARDINAL
cblr-3040	1097	2	section 452 of the i.r.c	LAW
cblr-3040	1098	1	1954	DATE
cblr-3040	1098	2	june 15, 1955	DATE
cblr-3040	1098	3	143	CARDINAL
cblr-3040	1098	4	1(a	CARDINAL
cblr-3040	1098	5	69	CARDINAL
cblr-3040	1099	1	134	CARDINAL
cblr-3040	1099	2	section 462	LAW
cblr-3040	1100	1	1954	DATE
cblr-3040	1100	2	june 15, 1955	DATE
cblr-3040	1100	3	143	CARDINAL
cblr-3040	1100	4	1(b	CARDINAL
cblr-3040	1100	5	69	CARDINAL
cblr-3040	1101	1	134	CARDINAL
cblr-3040	1102	1	2003	DATE
cblr-3040	1103	1	117	CARDINAL
cblr-3040	1103	2	t]ax	NORP
cblr-3040	1104	1	95	CARDINAL
cblr-3040	1104	2	section 452	LAW
cblr-3040	1104	3	section 462	LAW
cblr-3040	1105	1	treasury	ORG
cblr-3040	1105	2	two	CARDINAL
cblr-3040	1105	3	two	CARDINAL
cblr-3040	1106	1	197	CARDINAL
cblr-3040	1106	2	gaap	ORG
cblr-3040	1106	3	19	CARDINAL
cblr-3040	1106	4	1954	DATE
cblr-3040	1107	1	452	CARDINAL
cblr-3040	1107	2	462	CARDINAL
cblr-3040	1107	3	1955	DATE
cblr-3040	1107	4	treasury	ORG
cblr-3040	1107	5	195	CARDINAL
cblr-3040	1107	6	donald schapiro	PERSON
cblr-3040	1108	1	86	CARDINAL
cblr-3040	1108	2	1133	CARDINAL
cblr-3040	1109	1	1969	DATE
cblr-3040	1110	1	196	CARDINAL
cblr-3040	1110	2	$45 million	MONEY
cblr-3040	1110	3	less than one year	DATE
cblr-3040	1110	4	1954	DATE
cblr-3040	1111	1	the american institute of accountants	ORG
cblr-3040	1111	2	$500 million	MONEY
cblr-3040	1111	3	several billion dollars	MONEY
cblr-3040	1112	1	s.	PERSON
cblr-3040	1113	1	372	CARDINAL
cblr-3040	1113	2	518	CARDINAL
cblr-3040	1113	3	1955	DATE
cblr-3040	1114	1	197	CARDINAL
cblr-3040	1114	2	372	CARDINAL
cblr-3040	1114	3	519-520	MONEY
cblr-3040	1114	4	1955	DATE
cblr-3040	1114	5	4725	CARDINAL
cblr-3040	1115	1	84th	ORDINAL
cblr-3040	1116	1	3 (1955	CARDINAL
cblr-3040	1116	2	george m. humphrey	PERSON
cblr-3040	1117	1	192	CARDINAL
cblr-3040	1117	2	425	CARDINAL
cblr-3040	1117	3	1largely	CARDINAL
cblr-3040	1118	1	198	CARDINAL
cblr-3040	1118	2	201	CARDINAL
cblr-3040	1119	1	columbia business l4 w	ORG
cblr-3040	1120	1	452/462	GPE
cblr-3040	1120	2	justice blackmun	PERSON
cblr-3040	1120	3	the supreme court	ORG
cblr-3040	1120	4	1979	DATE
cblr-3040	1122	1	99	CARDINAL
cblr-3040	1123	1	some 199	CARDINAL
cblr-3040	1123	2	179	CARDINAL
cblr-3040	1123	3	20	CARDINAL
cblr-3040	1123	4	180	CARDINAL
cblr-3040	1124	1	ford motor company	ORG
cblr-3040	1124	2	71	CARDINAL
cblr-3040	1124	3	209	CARDINAL
cblr-3040	1124	4	6th	ORDINAL
cblr-3040	1124	5	1995	DATE
cblr-3040	1124	6	irs	ORG
cblr-3040	1124	7	ford	ORG
cblr-3040	1124	8	ford	ORG
cblr-3040	1124	9	wal-mart	ORG
cblr-3040	1125	1	153	CARDINAL
cblr-3040	1125	2	650	CARDINAL
cblr-3040	1126	1	1998	DATE
cblr-3040	1127	1	the tax court's	ORG
cblr-3040	1127	2	wal-mart's	ORG
cblr-3040	1127	3	american express co.	ORG
cblr-3040	1127	4	united states	GPE
cblr-3040	1127	5	262	CARDINAL
cblr-3040	1127	6	1376	CARDINAL
cblr-3040	1127	7	fed	ORG
cblr-3040	1127	8	cir. 2001	ORG
cblr-3040	1127	9	fed	ORG
cblr-3040	1128	1	12-month	DATE
cblr-3040	1129	1	2003	DATE
cblr-3040	1130	1	119	CARDINAL
cblr-3040	1131	1	1	CARDINAL
cblr-3040	1131	2	201	CARDINAL
cblr-3040	1131	3	nolan	PERSON
cblr-3040	1131	4	supra	PERSON
cblr-3040	1131	5	177	CARDINAL
cblr-3040	1131	6	766	CARDINAL
cblr-3040	1131	7	770	CARDINAL
cblr-3040	1131	8	dubroff	ORG
cblr-3040	1131	9	cahill & norris	ORG
cblr-3040	1131	10	180	CARDINAL
cblr-3040	1131	11	362	CARDINAL
cblr-3040	1132	1	452	CARDINAL
cblr-3040	1132	2	462	CARDINAL
cblr-3040	1132	3	congress	ORG
cblr-3040	1132	4	400	CARDINAL
cblr-3040	1132	5	402	CARDINAL
cblr-3040	1132	6	irs	ORG
cblr-3040	1132	7	w. eugene seago	PERSON
cblr-3040	1132	8	90	CARDINAL
cblr-3040	1132	9	1855	DATE
cblr-3040	1132	10	2001	DATE
cblr-3040	1132	11	180	CARDINAL
cblr-3040	1132	12	180	CARDINAL
cblr-3040	1132	13	164	CARDINAL
cblr-3040	1134	1	erik	PERSON
cblr-3040	1135	1	m. jensen	PERSON
cblr-3040	1135	2	37	CARDINAL
cblr-3040	1135	3	fla	GPE
cblr-3040	1136	1	l. rev	PERSON
cblr-3040	1136	2	443	CARDINAL
cblr-3040	1136	3	475	CARDINAL
cblr-3040	1136	4	1985	DATE
cblr-3040	1136	5	calvin h. johnson	PERSON
cblr-3040	1136	6	50	CARDINAL
cblr-3040	1136	7	373	CARDINAL
cblr-3040	1136	8	1995	DATE
cblr-3040	1136	9	gaap	PERSON
cblr-3040	1137	1	columbia business law review	ORG
cblr-3040	1137	2	the treasury department	ORG
cblr-3040	1137	3	the years	DATE
cblr-3040	1138	1	3	CARDINAL
cblr-3040	1140	1	one	CARDINAL
cblr-3040	1140	2	1983	DATE
cblr-3040	1140	3	some thirty-five years	CARDINAL
cblr-3040	1141	1	congress	ORG
cblr-3040	1142	1	3	CARDINAL
cblr-3040	1142	2	the last half century	DATE
cblr-3040	1143	1	202	CARDINAL
cblr-3040	1143	2	dubroff	ORG
cblr-3040	1143	3	cahill & norris	ORG
cblr-3040	1143	4	180	CARDINAL
cblr-3040	1143	5	389	CARDINAL
cblr-3040	1144	1	arnett	PERSON
cblr-3040	1144	2	supra	PERSON
cblr-3040	1144	3	2	CARDINAL
cblr-3040	1144	4	482	CARDINAL
cblr-3040	1145	1	272	CARDINAL
cblr-3040	1145	2	320	CARDINAL
cblr-3040	1145	3	2002	DATE
cblr-3040	1145	4	fasb	ORG
cblr-3040	1146	1	172	CARDINAL
cblr-3040	1147	1	2003	DATE
cblr-3040	1148	1	121	CARDINAL
cblr-3040	1148	2	the years	DATE
cblr-3040	1149	1	1954	DATE
cblr-3040	1149	2	the american accounting association	ORG
cblr-3040	1149	3	aicpa	ORG
cblr-3040	1149	4	4	CARDINAL
cblr-3040	1151	1	between years	DATE
cblr-3040	1152	1	204	CARDINAL
cblr-3040	1152	2	aaa	ORG
cblr-3040	1152	3	4	CARDINAL
cblr-3040	1152	4	175	CARDINAL
cblr-3040	1152	5	inst	PERSON
cblr-3040	1154	1	fed	ORG
cblr-3040	1155	1	1953	DATE
cblr-3040	1156	1	1953	DATE
cblr-3040	1156	2	inst	PERSON
cblr-3040	1159	1	dec. 10, 1953	DATE
cblr-3040	1159	2	94	CARDINAL
cblr-3040	1159	3	j. acct	ORG
cblr-3040	1160	1	93	CARDINAL
cblr-3040	1160	2	1954	DATE
cblr-3040	1161	1	1953	DATE
cblr-3040	1162	1	arnett	PERSON
cblr-3040	1162	2	supra	PERSON
cblr-3040	1162	3	2	CARDINAL
cblr-3040	1162	4	483-84	CARDINAL
cblr-3040	1163	1	columbia business law review preparation	ORG
cblr-3040	1164	1	5	CARDINAL
cblr-3040	1165	1	between tax years	DATE
cblr-3040	1165	2	later day	DATE
cblr-3040	1165	3	6	CARDINAL
cblr-3040	1166	1	7	CARDINAL
cblr-3040	1166	2	at least one	CARDINAL
cblr-3040	1166	3	two	CARDINAL
cblr-3040	1166	4	1954	DATE
cblr-3040	1166	5	2	CARDINAL
cblr-3040	1167	1	aicpa 1953 federal tax committee's	ORG
cblr-3040	1167	2	204	CARDINAL
cblr-3040	1167	3	19	CARDINAL
cblr-3040	1167	4	206	CARDINAL
cblr-3040	1168	1	aicpa	ORG
cblr-3040	1169	1	aicpa 1953 committee	ORG
cblr-3040	1169	2	204	CARDINAL
cblr-3040	1169	3	94	CARDINAL
cblr-3040	1170	1	207	CARDINAL
cblr-3040	1171	1	arthur m. cannon	PERSON
cblr-3040	1171	2	27	CARDINAL
cblr-3040	1172	1	419	CARDINAL
cblr-3040	1172	2	419	CARDINAL
cblr-3040	1172	3	1952	DATE
cblr-3040	1172	4	the early 1950s	DATE
cblr-3040	1172	5	2003	DATE
cblr-3040	1172	6	1:351	CARDINAL
cblr-3040	1172	7	enron	ORG
cblr-3040	1172	8	123	CARDINAL
cblr-3040	1173	1	452	CARDINAL
cblr-3040	1173	2	462	CARDINAL
cblr-3040	1174	1	0 9	DATE
cblr-3040	1175	1	452	CARDINAL
cblr-3040	1175	2	462	CARDINAL
cblr-3040	1175	3	1955	DATE
cblr-3040	1177	1	later years	DATE
cblr-3040	1177	2	raby & richter	ORG
cblr-3040	1177	3	186	CARDINAL
cblr-3040	1177	4	48	DATE
cblr-3040	1178	1	209	CARDINAL
cblr-3040	1178	2	aicpa 1953	ORG
cblr-3040	1178	3	204	CARDINAL
cblr-3040	1178	4	22	DATE
cblr-3040	1179	1	24	DATE
cblr-3040	1179	2	aicpa 1953 committee	ORG
cblr-3040	1179	3	204	CARDINAL
cblr-3040	1179	4	95-96	CARDINAL
cblr-3040	1181	1	446	CARDINAL
cblr-3040	1181	2	§§ 452	ORG
cblr-3040	1181	3	462	CARDINAL
cblr-3040	1181	4	1954	DATE
cblr-3040	1181	5	52-53 week tax years	DATE
cblr-3040	1183	1	1954	DATE
cblr-3040	1184	1	210	CARDINAL
cblr-3040	1184	2	sheldon s. cohen	PERSON
cblr-3040	1184	3	44	CARDINAL
cblr-3040	1184	4	788	CARDINAL
cblr-3040	1184	5	1966	DATE
cblr-3040	1184	6	two	CARDINAL
cblr-3040	1186	1	supra	PERSON
cblr-3040	1186	2	177	CARDINAL
cblr-3040	1186	3	60	CARDINAL
cblr-3040	1187	1	congress	ORG
cblr-3040	1188	1	211	CARDINAL
cblr-3040	1189	1	first	ORDINAL
cblr-3040	1190	1	one	CARDINAL
cblr-3040	1191	1	213	CARDINAL
cblr-3040	1191	2	the late 1960s	DATE
cblr-3040	1191	3	early 1970s	DATE
cblr-3040	1192	1	sheldon cohen	PERSON
cblr-3040	1192	2	1966	DATE
cblr-3040	1192	3	211	CARDINAL
cblr-3040	1192	4	4	CARDINAL
cblr-3040	1192	5	175	CARDINAL
cblr-3040	1192	6	428	CARDINAL
cblr-3040	1193	1	212	CARDINAL
cblr-3040	1194	1	430	CARDINAL
cblr-3040	1195	1	213	CARDINAL
cblr-3040	1195	2	supra	PERSON
cblr-3040	1195	3	2	CARDINAL
cblr-3040	1195	4	490	CARDINAL
cblr-3040	1196	1	columbia business la w	ORG
cblr-3040	1196	2	2003	DATE
cblr-3040	1197	1	125	CARDINAL
cblr-3040	1197	2	214	CARDINAL
cblr-3040	1197	3	the early 1970s	DATE
cblr-3040	1197	4	aicpa	ORG
cblr-3040	1197	5	1971	DATE
cblr-3040	1197	6	treasury	ORG
cblr-3040	1200	1	214	CARDINAL
cblr-3040	1200	2	supra	PERSON
cblr-3040	1200	3	210	CARDINAL
cblr-3040	1200	4	793	CARDINAL
cblr-3040	1201	1	skinner	PERSON
cblr-3040	1201	2	175	CARDINAL
cblr-3040	1201	3	708	CARDINAL
cblr-3040	1202	1	215	CARDINAL
cblr-3040	1202	2	175	CARDINAL
cblr-3040	1202	3	711	CARDINAL
cblr-3040	1202	4	7, 1970	DATE
cblr-3040	1202	5	seven	CARDINAL
cblr-3040	1205	1	2002	DATE
cblr-3040	1206	1	lillian f. mills	PERSON
cblr-3040	1206	2	36	CARDINAL
cblr-3040	1206	3	j. acct.	PERSON
cblr-3040	1208	1	343	CARDINAL
cblr-3040	1208	2	345	CARDINAL
cblr-3040	1208	3	1998	DATE
cblr-3040	1209	1	treasury	ORG
cblr-3040	1210	1	engler	ORG
cblr-3040	1210	2	supra	PERSON
cblr-3040	1210	3	19	CARDINAL
cblr-3040	1211	1	columbia business la w	ORG
cblr-3040	1212	1	the treasury department	ORG
cblr-3040	1214	1	the treasury department	ORG
cblr-3040	1214	2	congress	ORG
cblr-3040	1215	1	216	CARDINAL
cblr-3040	1219	1	1952	DATE
cblr-3040	1219	2	216	CARDINAL
cblr-3040	1221	1	oct. 8, 1971	DATE
cblr-3040	1221	2	robert g. skinner	PERSON
cblr-3040	1221	3	1	CARDINAL
cblr-3040	1221	4	708	CARDINAL
cblr-3040	1221	5	710	CARDINAL
cblr-3040	1221	6	1972	DATE
cblr-3040	1222	1	2003	DATE
cblr-3040	1223	1	127	CARDINAL
cblr-3040	1224	1	217	CARDINAL
cblr-3040	1224	2	just a few years	DATE
cblr-3040	1224	3	aicpa	ORG
cblr-3040	1224	4	1971	DATE
cblr-3040	1226	1	cohen	PERSON
cblr-3040	1226	2	217	CARDINAL
cblr-3040	1226	3	208	CARDINAL
cblr-3040	1226	4	426	CARDINAL
cblr-3040	1227	1	218	CARDINAL
cblr-3040	1227	2	157	CARDINAL
cblr-3040	1228	1	219	CARDINAL
cblr-3040	1228	2	supra	PERSON
cblr-3040	1228	3	2	CARDINAL
cblr-3040	1228	4	490	CARDINAL
cblr-3040	1228	5	terence f. healy	PERSON
cblr-3040	1228	6	22	CARDINAL
cblr-3040	1228	7	tulane	ORG
cblr-3040	1228	8	407	CARDINAL
cblr-3040	1228	9	433	CARDINAL
cblr-3040	1228	10	1973	DATE
cblr-3040	1228	11	treasury	ORG
cblr-3040	1229	1	columbia business law review	ORG
cblr-3040	1230	1	one	CARDINAL
cblr-3040	1230	2	1971	DATE
cblr-3040	1232	1	1971	DATE
cblr-3040	1232	2	1973	DATE
cblr-3040	1232	3	congress	ORG
cblr-3040	1233	1	221	CARDINAL
cblr-3040	1233	2	1973	DATE
cblr-3040	1233	3	aicpa	ORG
cblr-3040	1234	1	222	CARDINAL
cblr-3040	1234	2	the early 1970s	DATE
cblr-3040	1234	3	220	CARDINAL
cblr-3040	1234	4	t. milton kupfer	PERSON
cblr-3040	1234	5	33	CARDINAL
cblr-3040	1235	1	fed	ORG
cblr-3040	1235	2	1121	CARDINAL
cblr-3040	1235	3	1125	CARDINAL
cblr-3040	1235	4	1975	DATE
cblr-3040	1236	1	221	CARDINAL
cblr-3040	1236	2	aicpa	ORG
cblr-3040	1236	3	oct. 11, 1973	DATE
cblr-3040	1236	4	44	CARDINAL
cblr-3040	1236	5	c.p.a.j.	LAW
cblr-3040	1236	6	15 (1974	DATE
cblr-3040	1237	1	222	CARDINAL
cblr-3040	1238	1	223	CARDINAL
cblr-3040	1238	2	supra	PERSON
cblr-3040	1238	3	19	CARDINAL
cblr-3040	1238	4	548-58	MONEY
cblr-3040	1238	5	2003	DATE
cblr-3040	1239	1	129	CARDINAL
cblr-3040	1240	1	the years	DATE
cblr-3040	1240	2	the supreme court's	ORG
cblr-3040	1240	3	1979	DATE
cblr-3040	1240	4	thor power	PERSON
cblr-3040	1241	1	224	CARDINAL
cblr-3040	1241	2	arnett	PERSON
cblr-3040	1241	3	supra	PERSON
cblr-3040	1241	4	2	CARDINAL
cblr-3040	1241	5	484	CARDINAL
cblr-3040	1241	6	208	CARDINAL
cblr-3040	1241	7	425	CARDINAL
cblr-3040	1242	1	herbert e. miller	PERSON
cblr-3040	1242	2	114	CARDINAL
cblr-3040	1242	3	j.	ORG
cblr-3040	1243	1	46	CARDINAL
cblr-3040	1243	2	49	DATE
cblr-3040	1243	3	1962	DATE
cblr-3040	1244	1	192	CARDINAL
cblr-3040	1244	2	430	CARDINAL
cblr-3040	1246	1	cohen	PERSON
cblr-3040	1246	2	supra	PERSON
cblr-3040	1246	3	210	CARDINAL
cblr-3040	1246	4	792	CARDINAL
cblr-3040	1246	5	c. bryan cloyd et al.	PERSON
cblr-3040	1246	6	34	CARDINAL
cblr-3040	1246	7	j.	PERSON
cblr-3040	1248	1	23 (1996	DATE
cblr-3040	1248	2	215	CARDINAL
cblr-3040	1248	3	355	CARDINAL
cblr-3040	1248	4	irs	ORG
cblr-3040	1249	1	today	DATE
cblr-3040	1249	2	enron	ORG
cblr-3040	1250	1	supra	PERSON
cblr-3040	1250	2	19	CARDINAL
cblr-3040	1250	3	58285	DATE
cblr-3040	1250	4	shevlin	GPE
cblr-3040	1250	5	supra	PERSON
cblr-3040	1250	6	19	CARDINAL
cblr-3040	1250	7	436	CARDINAL
cblr-3040	1251	1	19	CARDINAL
cblr-3040	1251	2	54	CARDINAL
cblr-3040	1251	3	smu	ORG
cblr-3040	1251	4	l. rev	PERSON
cblr-3040	1252	1	209	CARDINAL
cblr-3040	1252	2	227	CARDINAL
cblr-3040	1252	3	2001	DATE
cblr-3040	1252	4	calvin johnson	PERSON
cblr-3040	1252	5	2	CARDINAL
cblr-3040	1252	6	1987-89	DATE
cblr-3040	1253	1	w. choi et al	PERSON
cblr-3040	1254	1	2000	DATE
cblr-3040	1254	2	1986	DATE
cblr-3040	1255	1	25	CARDINAL
cblr-3040	1255	2	arnett	PERSON
cblr-3040	1255	3	supra	PERSON
cblr-3040	1255	4	2	CARDINAL
cblr-3040	1255	5	490	CARDINAL
cblr-3040	1256	1	2003columbia	CARDINAL
cblr-3040	1257	1	131	CARDINAL
cblr-3040	1258	1	4	CARDINAL
cblr-3040	1258	2	irs	ORG
cblr-3040	1258	3	one	CARDINAL
cblr-3040	1258	4	6	CARDINAL
cblr-3040	1258	5	one	CARDINAL
cblr-3040	1259	1	27 226	CARDINAL
cblr-3040	1259	2	healy	ORG
cblr-3040	1259	3	supra	PERSON
cblr-3040	1259	4	219	CARDINAL
cblr-3040	1259	5	409	CARDINAL
cblr-3040	1259	6	treasury	ORG
cblr-3040	1259	7	raby & richter	ORG
cblr-3040	1259	8	186	CARDINAL
cblr-3040	1259	9	43	DATE
cblr-3040	1259	10	irs	ORG
cblr-3040	1260	1	irs	ORG
cblr-3040	1260	2	william l. raby	PERSON
cblr-3040	1260	3	ford	ORG
cblr-3040	1260	4	62	CARDINAL
cblr-3040	1260	5	1169	CARDINAL
cblr-3040	1260	6	1169	CARDINAL
cblr-3040	1260	7	1994	DATE
cblr-3040	1262	1	irs	ORG
cblr-3040	1263	1	william l. raby & burgess	PERSON
cblr-3040	1263	2	j. w. raby	PERSON
cblr-3040	1263	3	71	CARDINAL
cblr-3040	1263	4	227	CARDINAL
cblr-3040	1263	5	229	CARDINAL
cblr-3040	1263	6	1996	DATE
cblr-3040	1263	7	two 1996	DATE
cblr-3040	1263	8	irs	ORG
cblr-3040	1263	9	treasury	ORG
cblr-3040	1263	10	irs	ORG
cblr-3040	1264	1	227	CARDINAL
cblr-3040	1264	2	supra	PERSON
cblr-3040	1264	3	180	CARDINAL
cblr-3040	1264	4	columbia business la w	ORG
cblr-3040	1264	5	treasury	ORG
cblr-3040	1264	6	irs	ORG
cblr-3040	1267	1	the treasury department	ORG
cblr-3040	1269	1	3 °	TIME
cblr-3040	1269	2	irs	ORG
cblr-3040	1269	3	cohen	PERSON
cblr-3040	1272	1	228	CARDINAL
cblr-3040	1272	2	224	CARDINAL
cblr-3040	1273	1	229	CARDINAL
cblr-3040	1274	1	103	CARDINAL
cblr-3040	1274	2	2002	DATE
cblr-3040	1275	1	230	CARDINAL
cblr-3040	1275	2	thor power tool co.	ORG
cblr-3040	1275	3	439	CARDINAL
cblr-3040	1275	4	522	CARDINAL
cblr-3040	1275	5	541	CARDINAL
cblr-3040	1276	1	2003	DATE
cblr-3040	1277	1	133	CARDINAL
cblr-3040	1277	2	the supreme court	ORG
cblr-3040	1277	3	thor power	FAC
cblr-3040	1277	4	one	CARDINAL
cblr-3040	1278	1	233	CARDINAL
cblr-3040	1278	2	fasb	ORG
cblr-3040	1278	3	1973	DATE
cblr-3040	1278	4	gaap	ORG
cblr-3040	1279	1	fasb	ORG
cblr-3040	1279	2	234	CARDINAL
cblr-3040	1279	3	the supreme court's	ORG
cblr-3040	1279	4	thor power	PERSON
cblr-3040	1281	1	2 35	CARDINAL
cblr-3040	1281	2	the last half century	DATE
cblr-3040	1281	3	231	CARDINAL
cblr-3040	1281	4	supra	PERSON
cblr-3040	1281	5	210	CARDINAL
cblr-3040	1281	6	781	CARDINAL
cblr-3040	1281	7	232	CARDINAL
cblr-3040	1281	8	thor power	PERSON
cblr-3040	1281	9	439	CARDINAL
cblr-3040	1281	10	u.s.	GPE
cblr-3040	1281	11	544 n.22	QUANTITY
cblr-3040	1281	12	233	CARDINAL
cblr-3040	1282	1	208	CARDINAL
cblr-3040	1282	2	421	CARDINAL
cblr-3040	1283	1	234	CARDINAL
cblr-3040	1283	2	lynn e. turner	PERSON
cblr-3040	1283	3	sec	ORG
cblr-3040	1283	4	today	DATE
cblr-3040	1283	5	chapter iii	PERSON
cblr-3040	1283	6	6	CARDINAL
cblr-3040	1283	7	june 21, 2001	DATE
cblr-3040	1284	1	today	DATE
cblr-3040	1284	2	lynn turner	PERSON
cblr-3040	1284	3	june 21, 2001	DATE
cblr-3040	1284	4	2001	DATE
cblr-3040	1284	5	fasb	ORG
cblr-3040	1284	6	1982	DATE
cblr-3040	1285	1	first	ORDINAL
cblr-3040	1286	1	thor power	PERSON
cblr-3040	1286	2	439	CARDINAL
cblr-3040	1286	3	u.s.	GPE
cblr-3040	1286	4	544	CARDINAL
cblr-3040	1287	1	columbia business law review	ORG
cblr-3040	1287	2	gaap	ORG
cblr-3040	1289	1	the treasury department	ORG
cblr-3040	1289	2	many years	DATE
cblr-3040	1289	3	the three decades	DATE
cblr-3040	1290	1	1954	DATE
cblr-3040	1290	2	irs	ORG
cblr-3040	1290	3	237	CARDINAL
cblr-3040	1290	4	the supreme court's	ORG
cblr-3040	1290	5	1979	DATE
cblr-3040	1290	6	thor power	PERSON
cblr-3040	1290	7	one	CARDINAL
cblr-3040	1290	8	congress	ORG
cblr-3040	1290	9	1987-89	DATE
cblr-3040	1290	10	236	CARDINAL
cblr-3040	1290	11	cohen	PERSON
cblr-3040	1290	12	supra	PERSON
cblr-3040	1290	13	210	CARDINAL
cblr-3040	1290	14	793	CARDINAL
cblr-3040	1291	1	217	CARDINAL
cblr-3040	1291	2	789	CARDINAL
cblr-3040	1291	3	irs	ORG
cblr-3040	1291	4	gilbert simonetti	PERSON
cblr-3040	1291	5	jr.	PERSON
cblr-3040	1291	6	126	CARDINAL
cblr-3040	1291	7	j. acct	ORG
cblr-3040	1292	1	66	CARDINAL
cblr-3040	1292	2	1968	DATE
cblr-3040	1292	3	jerome kurtz	PERSON
cblr-3040	1292	4	1968	DATE
cblr-3040	1292	5	treasury	ORG
cblr-3040	1293	1	238	CARDINAL
cblr-3040	1293	2	raby	ORG
cblr-3040	1293	3	supra	PERSON
cblr-3040	1293	4	226	CARDINAL
cblr-3040	1293	5	1170	DATE
cblr-3040	1293	6	1954	DATE
cblr-3040	1293	7	40 years	DATE
cblr-3040	1294	1	2003	DATE
cblr-3040	1295	1	135	CARDINAL
cblr-3040	1295	2	one	CARDINAL
cblr-3040	1296	1	the supreme court	ORG
cblr-3040	1296	2	thor power	PERSON
cblr-3040	1297	1	°	TIME
cblr-3040	1298	1	41	CARDINAL
cblr-3040	1298	2	the last few years	DATE
cblr-3040	1298	3	239	CARDINAL
cblr-3040	1298	4	1986	DATE
cblr-3040	1298	5	177	CARDINAL
cblr-3040	1298	6	433	CARDINAL
cblr-3040	1301	1	1.56-1	CARDINAL
cblr-3040	1301	2	1990	DATE
cblr-3040	1302	1	canellos & kleinbard	ORG
cblr-3040	1302	2	17	CARDINAL
cblr-3040	1302	3	999-1000	CARDINAL
cblr-3040	1304	1	1.56-1	CARDINAL
cblr-3040	1305	1	240	CARDINAL
cblr-3040	1305	2	2	CARDINAL
cblr-3040	1305	3	19	CARDINAL
cblr-3040	1307	1	supra	PERSON
cblr-3040	1307	2	19	CARDINAL
cblr-3040	1307	3	548-70	MONEY
cblr-3040	1308	1	241	CARDINAL
cblr-3040	1309	1	1120	DATE
cblr-3040	1309	2	u.s.	GPE
cblr-3040	1309	3	2001	DATE
cblr-3040	1309	4	u.s. treasury department's	ORG
cblr-3040	1309	5	15	CARDINAL
cblr-3040	1309	6	july 1999	DATE
cblr-3040	1310	1	treasury	ORG
cblr-3040	1310	2	1999	DATE
cblr-3040	1311	1	irs	ORG
cblr-3040	1312	1	17	CARDINAL
cblr-3040	1312	2	3	DATE
cblr-3040	1312	3	columbia business law review	ORG
cblr-3040	1312	4	the treasury department	ORG
cblr-3040	1313	1	42	CARDINAL
cblr-3040	1313	2	newberry & troutman	ORG
cblr-3040	1313	3	19	CARDINAL
cblr-3040	1313	4	17	CARDINAL
cblr-3040	1313	5	19	CARDINAL
cblr-3040	1313	6	michael l. schler	PERSON
cblr-3040	1313	7	ten	CARDINAL
cblr-3040	1313	8	55	CARDINAL
cblr-3040	1313	9	325	CARDINAL
cblr-3040	1313	10	344	CARDINAL
cblr-3040	1313	11	2002	DATE
cblr-3040	1313	12	george k. yin	PERSON
cblr-3040	1313	13	55	CARDINAL
cblr-3040	1314	1	405	CARDINAL
cblr-3040	1314	2	419	CARDINAL
cblr-3040	1314	3	2002	DATE
cblr-3040	1315	1	242	CARDINAL
cblr-3040	1315	2	treasury	ORG
cblr-3040	1315	3	1999	DATE
cblr-3040	1315	4	supra	PERSON
cblr-3040	1315	5	241	CARDINAL
cblr-3040	1315	6	84	DATE
cblr-3040	1318	1	2003	DATE
cblr-3040	1318	2	$10 million	MONEY
cblr-3040	1318	3	proc	PERSON
cblr-3040	1319	1	2003-25	DATE
cblr-3040	1319	2	2003-11	DATE
cblr-3040	1319	3	1	CARDINAL
cblr-3040	1319	4	thirty	CARDINAL
cblr-3040	1322	1	joseph bankman	PERSON
cblr-3040	1322	2	83	CARDINAL
cblr-3040	1322	3	1775, 1786	DATE
cblr-3040	1322	4	1999	DATE
cblr-3040	1323	1	2003	DATE
cblr-3040	1324	1	137	CARDINAL
cblr-3040	1325	1	1	CARDINAL
cblr-3040	1326	1	43	CARDINAL
cblr-3040	1326	2	sec	ORG
cblr-3040	1328	1	sec	ORG
cblr-3040	1329	1	sec	ORG
cblr-3040	1329	2	m-1 book-tax	ORG
cblr-3040	1329	3	irs	ORG
cblr-3040	1329	4	17	CARDINAL
cblr-3040	1329	5	shevlin	GPE
cblr-3040	1329	6	supra	PERSON
cblr-3040	1329	7	19	CARDINAL
cblr-3040	1330	1	243	CARDINAL
cblr-3040	1330	2	thomas lee hazen	PERSON
cblr-3040	1330	3	1.2[3][a	CARDINAL
cblr-3040	1330	4	4th	ORDINAL
cblr-3040	1330	5	2002	DATE
cblr-3040	1332	1	senate	ORG
cblr-3040	1333	1	108th	ORDINAL
cblr-3040	1333	2	enron	ORG
cblr-3040	1333	3	sec	ORG
cblr-3040	1333	4	2002	DATE
cblr-3040	1334	1	sec	ORG
cblr-3040	1335	1	sec	ORG
cblr-3040	1335	2	sec	ORG
cblr-3040	1335	3	shtml	PERSON
cblr-3040	1335	4	jan. 14, 2003	DATE
cblr-3040	1336	1	245	CARDINAL
cblr-3040	1336	2	d.	NORP
cblr-3040	1337	1	sec	ORG
cblr-3040	1337	2	46	CARDINAL
cblr-3040	1337	3	sec	ORG
cblr-3040	1337	4	sec	ORG
cblr-3040	1337	5	fasb	ORG
cblr-3040	1337	6	.249	ORG
cblr-3040	1337	7	sec	ORG
cblr-3040	1337	8	the years	DATE
cblr-3040	1338	1	246	CARDINAL
cblr-3040	1338	2	nos	PERSON
cblr-3040	1339	1	3	CARDINAL
cblr-3040	1339	2	sec	ORG
cblr-3040	1339	3	155	CARDINAL
cblr-3040	1339	4	1973	DATE
cblr-3040	1339	5	nov. 28, 1973	DATE
cblr-3040	1340	1	sec	ORG
cblr-3040	1340	2	as-1491	PERSON
cblr-3040	1340	3	3-16(o	CARDINAL
cblr-3040	1340	4	sec	ORG
cblr-3040	1340	5	1973	DATE
cblr-3040	1341	1	247 17	CARDINAL
cblr-3040	1342	1	210	CARDINAL
cblr-3040	1343	1	1-01	CARDINAL
cblr-3040	1344	1	2002	DATE
cblr-3040	1345	1	248	CARDINAL
cblr-3040	1345	2	17	CARDINAL
cblr-3040	1346	1	2002	DATE
cblr-3040	1347	1	249	CARDINAL
cblr-3040	1347	2	sec	ORG
cblr-3040	1347	3	sec	ORG
cblr-3040	1347	4	244	CARDINAL
cblr-3040	1348	1	20	CARDINAL
cblr-3040	1348	2	8	CARDINAL
cblr-3040	1349	1	51 17	CARDINAL
cblr-3040	1350	1	210.1-01	CARDINAL
cblr-3040	1351	1	2002	DATE
cblr-3040	1352	1	2003columbia	CARDINAL
cblr-3040	1353	1	139	CARDINAL
cblr-3040	1353	2	over 5 percent	PERCENT
cblr-3040	1354	1	3	CARDINAL
cblr-3040	1354	2	1973	DATE
cblr-3040	1354	3	sec	ORG
cblr-3040	1356	1	252	CARDINAL
cblr-3040	1356	2	17	CARDINAL
cblr-3040	1357	1	210.4-08(h	CARDINAL
cblr-3040	1357	2	2002	DATE
cblr-3040	1358	1	149	CARDINAL
cblr-3040	1358	2	1973	DATE
cblr-3040	1358	3	sec	ORG
cblr-3040	1359	1	sec	ORG
cblr-3040	1359	2	supra	PERSON
cblr-3040	1359	3	246	CARDINAL
cblr-3040	1359	4	2	CARDINAL
cblr-3040	1359	5	254	CARDINAL
cblr-3040	1360	1	1	CARDINAL
cblr-3040	1361	1	columbia business law review	ORG
cblr-3040	1361	2	sec	ORG
cblr-3040	1362	1	ii supra	PERSON
cblr-3040	1363	1	2	CARDINAL
cblr-3040	1363	2	1957	DATE
cblr-3040	1363	3	marquis eaton	PERSON
cblr-3040	1363	4	the securities and exchange commission	ORG
cblr-3040	1364	1	business.5 6	DATE
cblr-3040	1364	2	sec	ORG
cblr-3040	1364	3	1973	DATE
cblr-3040	1364	4	fasb	ORG
cblr-3040	1364	5	control financial accounting.257	ORG
cblr-3040	1364	6	sec	ORG
cblr-3040	1364	7	215	CARDINAL
cblr-3040	1364	8	canellos & kleinbard	ORG
cblr-3040	1364	9	17	CARDINAL
cblr-3040	1365	1	256	CARDINAL
cblr-3040	1365	2	marquis g. eaton	PERSON
cblr-3040	1365	3	104	CARDINAL
cblr-3040	1365	4	j.	PRODUCT
cblr-3040	1366	1	25	CARDINAL
cblr-3040	1366	2	30	DATE
cblr-3040	1366	3	1957	DATE
cblr-3040	1367	1	257	CARDINAL
cblr-3040	1367	2	gao 1996	ORG
cblr-3040	1369	1	supra	PERSON
cblr-3040	1369	2	45	CARDINAL
cblr-3040	1369	3	3	CARDINAL
cblr-3040	1369	4	27	CARDINAL
cblr-3040	1369	5	gao 2001 sec	ORG
cblr-3040	1369	6	16	CARDINAL
cblr-3040	1369	7	5	CARDINAL
cblr-3040	1369	8	258	CARDINAL
cblr-3040	1369	9	gao 1996	ORG
cblr-3040	1371	1	supra	PERSON
cblr-3040	1371	2	45	CARDINAL
cblr-3040	1371	3	12	DATE
cblr-3040	1371	4	sec	ORG
cblr-3040	1372	1	2003	DATE
cblr-3040	1373	1	141	CARDINAL
cblr-3040	1374	1	fasb	ORG
cblr-3040	1375	1	9	CARDINAL
cblr-3040	1375	2	gao	PERSON
cblr-3040	1375	3	sec	ORG
cblr-3040	1375	4	fasb	ORG
cblr-3040	1375	5	michael v. seitzinger et al.	PERSON
cblr-3040	1375	6	enron	ORG
cblr-3040	1375	7	jan. 16, 2002	DATE
cblr-3040	1375	8	congress	ORG
cblr-3040	1376	1	today	DATE
cblr-3040	1376	2	lynn turner	PERSON
cblr-3040	1376	3	june 21, 2001	DATE
cblr-3040	1376	4	234	CARDINAL
cblr-3040	1376	5	8	CARDINAL
cblr-3040	1376	6	1983	DATE
cblr-3040	1376	7	sec	ORG
cblr-3040	1376	8	sec	ORG
cblr-3040	1376	9	sec	ORG
cblr-3040	1376	10	sec	ORG
cblr-3040	1377	1	260	CARDINAL
cblr-3040	1377	2	gao 1996	ORG
cblr-3040	1379	1	supra	PERSON
cblr-3040	1379	2	45	CARDINAL
cblr-3040	1379	3	21	DATE
cblr-3040	1379	4	gao	PERSON
cblr-3040	1379	5	sec	ORG
cblr-3040	1379	6	gao 2002	ORG
cblr-3040	1380	1	prof	PERSON
cblr-3040	1381	1	15	CARDINAL
cblr-3040	1381	2	gao	PERSON
cblr-3040	1381	3	sec	ORG
cblr-3040	1381	4	john dingle	PERSON
cblr-3040	1381	5	the committee on energy and commerce's	ORG
cblr-3040	1381	6	david m. walker	PERSON
cblr-3040	1381	7	gao	PERSON
cblr-3040	1381	8	june 7, 2001	DATE
cblr-3040	1381	9	the securities and exchange commission's	ORG
cblr-3040	1381	10	sec	ORG
cblr-3040	1381	11	243	CARDINAL
cblr-3040	1381	12	20-24	CARDINAL
cblr-3040	1381	13	sec	ORG
cblr-3040	1381	14	joel seligman	PERSON
cblr-3040	1381	15	two	CARDINAL
cblr-3040	1381	16	enron	ORG
cblr-3040	1381	17	2002	DATE
cblr-3040	1381	18	f. hodge	PERSON
cblr-3040	1381	19	washington university school of law	ORG
cblr-3040	1381	20	feb. 23, 2002	DATE
cblr-3040	1381	21	enron	ORG
cblr-3040	1381	22	sec	ORG
cblr-3040	1383	1	1	CARDINAL
cblr-3040	1385	1	2002	DATE
cblr-3040	1385	2	sec	ORG
cblr-3040	1386	1	2	CARDINAL
cblr-3040	1386	2	1957	DATE
cblr-3040	1386	3	sec	ORG
cblr-3040	1386	4	aicpa	ORG
cblr-3040	1386	5	eaton	PERSON
cblr-3040	1386	6	261	CARDINAL
cblr-3040	1386	7	11	CARDINAL
cblr-3040	1387	1	176	CARDINAL
cblr-3040	1387	2	f. supp.2d 1323 (	PERSON
cblr-3040	1387	3	fla	GPE
cblr-3040	1387	4	2001	DATE
cblr-3040	1387	5	arthur andersen	PERSON
cblr-3040	1388	1	110,000,000	MONEY
cblr-3040	1388	2	david s. hilzenrath & kathleen day	PERSON
cblr-3040	1388	3	pwc	ORG
cblr-3040	1388	4	$5 million	MONEY
cblr-3040	1388	5	sec	ORG
cblr-3040	1389	1	july 17, 2002	DATE
cblr-3040	1389	2	sec	ORG
cblr-3040	1389	3	peter j. howe	PERSON
cblr-3040	1389	4	andersen	PERSON
cblr-3040	1389	5	boston globe	GPE
cblr-3040	1389	6	mar. 15, 2002	DATE
cblr-3040	1389	7	al	ORG
cblr-3040	1389	8	enron	ORG
cblr-3040	1389	9	carol j. loomis	PERSON
cblr-3040	1389	10	1999	DATE
cblr-3040	1389	11	mar. 18, 2002	DATE
cblr-3040	1389	12	78	DATE
cblr-3040	1389	13	andersen	PERSON
cblr-3040	1390	1	262	CARDINAL
cblr-3040	1390	2	2002	DATE
cblr-3040	1392	1	107	CARDINAL
cblr-3040	1392	2	107	CARDINAL
cblr-3040	1392	3	sec	ORG
cblr-3040	1392	4	sec	ORG
cblr-3040	1392	5	sec	ORG
cblr-3040	1392	6	the united states	GPE
cblr-3040	1392	7	sec	ORG
cblr-3040	1392	8	243	CARDINAL
cblr-3040	1392	9	61-68	CARDINAL
cblr-3040	1392	10	sec	ORG
cblr-3040	1393	1	columbia business la w	ORG
cblr-3040	1393	2	2003	DATE
cblr-3040	1394	1	143	CARDINAL
cblr-3040	1394	2	jerome frank	PERSON
cblr-3040	1394	3	sec	ORG
cblr-3040	1398	1	frank	PERSON
cblr-3040	1398	2	sec	ORG
cblr-3040	1399	1	sec	ORG
cblr-3040	1400	1	sec	ORG
cblr-3040	1400	2	enron	ORG
cblr-3040	1401	1	263	CARDINAL
cblr-3040	1401	2	eaton	GPE
cblr-3040	1401	3	supra	PERSON
cblr-3040	1401	4	256	CARDINAL
cblr-3040	1401	5	30	CARDINAL
cblr-3040	1402	1	columbia business la w	ORG
cblr-3040	1403	1	1	CARDINAL
cblr-3040	1404	1	sec	ORG
cblr-3040	1404	2	the year	DATE
cblr-3040	1404	3	the supreme court	ORG
cblr-3040	1404	4	the securities and exchange commission	ORG
cblr-3040	1404	5	william 0	PERSON
cblr-3040	1405	1	douglas	PERSON
cblr-3040	1406	1	'64	DATE
cblr-3040	1406	2	american	NORP
cblr-3040	1406	3	american	NORP
cblr-3040	1407	1	1933	DATE
cblr-3040	1407	2	1934	DATE
cblr-3040	1407	3	douglas	PERSON
cblr-3040	1407	4	sec	ORG
cblr-3040	1412	1	sec	ORG
cblr-3040	1412	2	264	CARDINAL
cblr-3040	1412	3	william 0	PERSON
cblr-3040	1413	1	douglas	PERSON
cblr-3040	1413	2	sept. 21, 1938	DATE
cblr-3040	1413	3	1933-1970	DATE
cblr-3040	1413	4	93	CARDINAL
cblr-3040	1413	5	gary john previts & alfred r. roberts	ORG
cblr-3040	1413	6	1986	DATE
cblr-3040	1414	1	265	CARDINAL
cblr-3040	1415	1	96	DATE
cblr-3040	1415	2	98	CARDINAL
cblr-3040	1416	1	2003	DATE
cblr-3040	1417	1	145	CARDINAL
cblr-3040	1417	2	the years	DATE
cblr-3040	1417	3	sec	ORG
cblr-3040	1417	4	douglas	PERSON
cblr-3040	1420	1	6	CARDINAL
cblr-3040	1421	1	enron	ORG
cblr-3040	1421	2	266	CARDINAL
cblr-3040	1421	3	96	DATE
cblr-3040	1422	1	260	CARDINAL
cblr-3040	1422	2	4	CARDINAL
cblr-3040	1422	3	justice harlan stone	ORG
cblr-3040	1422	4	1934	DATE
cblr-3040	1423	1	267	CARDINAL
cblr-3040	1423	2	james d. cox et al.	PERSON
cblr-3040	1423	3	13	CARDINAL
cblr-3040	1423	4	3d	CARDINAL
cblr-3040	1423	5	2001	DATE
cblr-3040	1423	6	sec	ORG
cblr-3040	1423	7	hazen	PERSON
cblr-3040	1423	8	supra	PERSON
cblr-3040	1423	9	243	CARDINAL
cblr-3040	1423	10	26	CARDINAL
cblr-3040	1425	1	268	CARDINAL
cblr-3040	1425	2	u.s.	GPE
cblr-3040	1428	1	1-5	CARDINAL
cblr-3040	1428	2	sept. 2001	DATE
cblr-3040	1428	3	sec	ORG
cblr-3040	1428	4	243	CARDINAL
cblr-3040	1428	5	8	CARDINAL
cblr-3040	1428	6	62-63	DATE
cblr-3040	1429	1	601	CARDINAL
cblr-3040	1429	2	an additional $776 million	MONEY
cblr-3040	1429	3	sec	ORG
cblr-3040	1429	4	fiscal year 2003	DATE
cblr-3040	1430	1	columbia business law review	ORG
cblr-3040	1431	1	john murray	PERSON
cblr-3040	1434	1	sec	ORG
cblr-3040	1434	2	sec	ORG
cblr-3040	1435	1	269	CARDINAL
cblr-3040	1435	2	3	CARDINAL
cblr-3040	1435	3	240	CARDINAL
cblr-3040	1436	1	murray	PERSON
cblr-3040	1436	2	winston mills	GPE
cblr-3040	1436	3	6	CARDINAL
cblr-3040	1436	4	587	CARDINAL
cblr-3040	1436	5	596	CARDINAL
cblr-3040	1437	1	s.d.n.y	PERSON
cblr-3040	1437	2	1980	DATE
cblr-3040	1438	1	slo	GPE
cblr-3040	1439	1	157	CARDINAL
cblr-3040	1439	2	222	CARDINAL
cblr-3040	1439	3	224	CARDINAL
cblr-3040	1440	1	s.d.n.y. 1993	DATE
cblr-3040	1441	1	winston mills	GPE
cblr-3040	1441	2	roy babitt	PERSON
cblr-3040	1442	1	' 270	DATE
cblr-3040	1442	2	enron	ORG
cblr-3040	1442	3	robert k. herdman	PERSON
cblr-3040	1442	4	66	CARDINAL
cblr-3040	1442	5	31	DATE
cblr-3040	1442	6	fasb	ORG
cblr-3040	1442	7	2002	DATE
cblr-3040	1442	8	90	CARDINAL
cblr-3040	1443	1	271	CARDINAL
cblr-3040	1443	2	gao 2001	ORG
cblr-3040	1443	3	sec	ORG
cblr-3040	1443	4	16	CARDINAL
cblr-3040	1443	5	5	CARDINAL
cblr-3040	1444	1	2003	DATE
cblr-3040	1445	1	147	CARDINAL
cblr-3040	1445	2	sec	ORG
cblr-3040	1446	1	fasb	ORG
cblr-3040	1446	2	sec	ORG
cblr-3040	1446	3	jerome frank	PERSON
cblr-3040	1447	1	72 2	DATE
cblr-3040	1447	2	fasb	ORG
cblr-3040	1447	3	sec	ORG
cblr-3040	1447	4	between 1936 and 1970	DATE
cblr-3040	1447	5	james j. needham	PERSON
cblr-3040	1447	6	first	ORDINAL
cblr-3040	1447	7	sec	ORG
cblr-3040	1447	8	sec	ORG
cblr-3040	1448	1	needham	PERSON
cblr-3040	1448	2	sec	ORG
cblr-3040	1448	3	landis	PERSON
cblr-3040	1448	4	1936	DATE
cblr-3040	1448	5	daily	DATE
cblr-3040	1448	6	272	CARDINAL
cblr-3040	1448	7	16	CARDINAL
cblr-3040	1448	8	sec	ORG
cblr-3040	1448	9	fasb	ORG
cblr-3040	1448	10	2002	DATE
cblr-3040	1448	11	fasb	ORG
cblr-3040	1449	1	213	CARDINAL
cblr-3040	1449	2	17	CARDINAL
cblr-3040	1450	1	210.2-01 (2002	PERCENT
cblr-3040	1450	2	2000	DATE
cblr-3040	1450	3	lynn e. turner	PERSON
cblr-3040	1450	4	sec	ORG
cblr-3040	1450	5	sec	ORG
cblr-3040	1450	6	28th	ORDINAL
cblr-3040	1450	7	sec	ORG
cblr-3040	1450	8	dec. 6, 2000	DATE
cblr-3040	1451	1	sec	ORG
cblr-3040	1451	2	lynn turner	PERSON
cblr-3040	1451	3	dec. 6, 2000	DATE
cblr-3040	1451	4	2000	DATE
cblr-3040	1451	5	david m. becker	PERSON
cblr-3040	1451	6	sec	ORG
cblr-3040	1451	7	mar. 10, 2001	DATE
cblr-3040	1451	8	2000	DATE
cblr-3040	1451	9	one	CARDINAL
cblr-3040	1451	10	washington	GPE
cblr-3040	1451	11	years	DATE
cblr-3040	1452	1	columbia business law review	ORG
cblr-3040	1452	2	needham	PERSON
cblr-3040	1452	3	thirty-four years	DATE
cblr-3040	1452	4	jack carey	PERSON
cblr-3040	1452	5	aicpa	ORG
cblr-3040	1452	6	sec	ORG
cblr-3040	1452	7	manuel f.	PERSON
cblr-3040	1452	8	cohen	PERSON
cblr-3040	1452	9	1966	DATE
cblr-3040	1452	10	congress	ORG
cblr-3040	1452	11	sec	ORG
cblr-3040	1455	1	needham	PERSON
cblr-3040	1455	2	jack carey's	PERSON
cblr-3040	1455	3	sec	ORG
cblr-3040	1455	4	1970	DATE
cblr-3040	1455	5	two	CARDINAL
cblr-3040	1456	1	professionals.275	ORG
cblr-3040	1456	2	274	CARDINAL
cblr-3040	1456	3	james j. needham	PERSON
cblr-3040	1456	4	sec	ORG
cblr-3040	1456	5	oct. 20 1970	DATE
cblr-3040	1456	6	1933-1970	DATE
cblr-3040	1456	7	334	CARDINAL
cblr-3040	1456	8	335	CARDINAL
cblr-3040	1456	9	gary john previts & alfred r. roberts eds.	ORG
cblr-3040	1456	10	1986	DATE
cblr-3040	1457	1	2 5	CARDINAL
cblr-3040	1457	2	335-36	DATE
cblr-3040	1458	1	2003	DATE
cblr-3040	1459	1	149	CARDINAL
cblr-3040	1459	2	gao	PERSON
cblr-3040	1459	3	the three decades	DATE
cblr-3040	1459	4	needham	PERSON
cblr-3040	1459	5	1970	DATE
cblr-3040	1459	6	sec	ORG
cblr-3040	1461	1	277	CARDINAL
cblr-3040	1461	2	enron	ORG
cblr-3040	1461	3	sec	ORG
cblr-3040	1462	1	28	CARDINAL
cblr-3040	1462	2	fasb	ORG
cblr-3040	1462	3	u.s.	ORG
cblr-3040	1463	1	279	CARDINAL
cblr-3040	1463	2	needham	PERSON
cblr-3040	1463	3	1970	DATE
cblr-3040	1463	4	276	CARDINAL
cblr-3040	1464	1	107	CARDINAL
cblr-3040	1464	2	16	CARDINAL
cblr-3040	1464	3	12	CARDINAL
cblr-3040	1464	4	gao 2001 sec	ORG
cblr-3040	1464	5	16	CARDINAL
cblr-3040	1464	6	5	CARDINAL
cblr-3040	1464	7	277	CARDINAL
cblr-3040	1464	8	gao 1996	ORG
cblr-3040	1466	1	supra	PERSON
cblr-3040	1466	2	45	CARDINAL
cblr-3040	1466	3	gao 2002	ORG
cblr-3040	1467	1	prof	PERSON
cblr-3040	1468	1	15	CARDINAL
cblr-3040	1469	1	278	CARDINAL
cblr-3040	1469	2	gao 1996	LAW
cblr-3040	1470	1	supra	PERSON
cblr-3040	1470	2	45	CARDINAL
cblr-3040	1470	3	6	CARDINAL
cblr-3040	1470	4	gao	PERSON
cblr-3040	1470	5	sec	ORG
cblr-3040	1472	1	sec	ORG
cblr-3040	1473	1	279	CARDINAL
cblr-3040	1473	2	sec	ORG
cblr-3040	1473	3	lynn turner	PERSON
cblr-3040	1473	4	dec. 6, 2000	DATE
cblr-3040	1473	5	273	CARDINAL
cblr-3040	1473	6	america	GPE
cblr-3040	1473	7	the years	DATE
cblr-3040	1473	8	1933	DATE
cblr-3040	1476	1	today	DATE
cblr-3040	1479	1	one	CARDINAL
cblr-3040	1480	1	first	ORDINAL
cblr-3040	1483	1	280	CARDINAL
cblr-3040	1483	2	274	CARDINAL
cblr-3040	1483	3	337	CARDINAL
cblr-3040	1485	1	17	CARDINAL
cblr-3040	1486	1	210.2-01(c	CARDINAL
cblr-3040	1486	2	2003	DATE
cblr-3040	1486	3	2000	DATE
cblr-3040	1487	1	columbia business la w	ORG
cblr-3040	1487	2	2003	DATE
cblr-3040	1488	1	151	CARDINAL
cblr-3040	1492	1	the united states	GPE
cblr-3040	1492	2	needham	GPE
cblr-3040	1493	1	one	CARDINAL
cblr-3040	1494	1	fasb	ORG
cblr-3040	1494	2	2	CARDINAL
cblr-3040	1495	1	281	CARDINAL
cblr-3040	1495	2	274	CARDINAL
cblr-3040	1495	3	337	CARDINAL
cblr-3040	1496	1	282	CARDINAL
cblr-3040	1496	2	92	CARDINAL
cblr-3040	1496	3	283	CARDINAL
cblr-3040	1496	4	70	CARDINAL
cblr-3040	1499	1	3 percent	PERCENT
cblr-3040	1499	2	3 percent	PERCENT
cblr-3040	1499	3	several years	DATE
cblr-3040	1500	1	fasb	ORG
cblr-3040	1500	2	approximately three years	DATE
cblr-3040	1500	3	needham	PERSON
cblr-3040	1501	1	fasb	ORG
cblr-3040	1501	2	gaap	PERSON
cblr-3040	1502	1	paul brown	PERSON
cblr-3040	1502	2	new york university's	ORG
cblr-3040	1503	1	four years	DATE
cblr-3040	1503	2	four minutes	TIME
cblr-3040	1503	3	284	CARDINAL
cblr-3040	1503	4	paul b.w	PERSON
cblr-3040	1503	5	miller & rodney redding	ORG
cblr-3040	1503	6	fasb	ORG
cblr-3040	1503	7	1986	DATE
cblr-3040	1503	8	fasb	ORG
cblr-3040	1503	9	the united states	GPE
cblr-3040	1503	10	nearly 40 years	DATE
cblr-3040	1504	1	285	CARDINAL
cblr-3040	1504	2	260	CARDINAL
cblr-3040	1504	3	35	CARDINAL
cblr-3040	1504	4	roderick m. hills & david ruder	PERSON
cblr-3040	1504	5	sec	ORG
cblr-3040	1504	6	february 12, 2002	DATE
cblr-3040	1504	7	today	DATE
cblr-3040	1504	8	lynn turner	PERSON
cblr-3040	1504	9	june 21, 2001	DATE
cblr-3040	1504	10	234	CARDINAL
cblr-3040	1504	11	6	CARDINAL
cblr-3040	1504	12	the united states	GPE
cblr-3040	1504	13	fasb	ORG
cblr-3040	1505	1	columbia business la w	ORG
cblr-3040	1505	2	2003	DATE
cblr-3040	1506	1	153	CARDINAL
cblr-3040	1507	1	6	CARDINAL
cblr-3040	1507	2	joel seligman	PERSON
cblr-3040	1507	3	the united states	GPE
cblr-3040	1507	4	enron	ORG
cblr-3040	1507	5	enron	ORG
cblr-3040	1507	6	fasb	ORG
cblr-3040	1508	1	87	CARDINAL
cblr-3040	1509	1	fasb	ORG
cblr-3040	1509	2	288	CARDINAL
cblr-3040	1509	3	286	CARDINAL
cblr-3040	1509	4	260	CARDINAL
cblr-3040	1509	5	35	DATE
cblr-3040	1509	6	roderick m. hills	PERSON
cblr-3040	1509	7	paul brown	PERSON
cblr-3040	1510	1	shevlin	GPE
cblr-3040	1510	2	supra	PERSON
cblr-3040	1510	3	19	CARDINAL
cblr-3040	1510	4	435	CARDINAL
cblr-3040	1510	5	the united states	GPE
cblr-3040	1511	1	287	CARDINAL
cblr-3040	1511	2	260	CARDINAL
cblr-3040	1511	3	36	CARDINAL
cblr-3040	1512	1	rob garver	PERSON
cblr-3040	1512	2	fasb	ORG
cblr-3040	1512	3	june 25, 2002	DATE
cblr-3040	1512	4	fasb	ORG
cblr-3040	1512	5	fasb	ORG
cblr-3040	1512	6	sec	ORG
cblr-3040	1513	1	288	ORG
cblr-3040	1513	2	313	CARDINAL
cblr-3040	1514	1	289	CARDINAL
cblr-3040	1515	1	19	CARDINAL
cblr-3040	1515	2	54	CARDINAL
cblr-3040	1515	3	smu	ORG
cblr-3040	1515	4	l. rev	PERSON
cblr-3040	1515	5	227	CARDINAL
cblr-3040	1515	6	228	CARDINAL
cblr-3040	1516	1	c. bryan cloyd et al.	PERSON
cblr-3040	1516	2	224	CARDINAL
cblr-3040	1516	3	42	DATE
cblr-3040	1516	4	columbia business law review	ORG
cblr-3040	1516	5	°	TIME
cblr-3040	1519	1	supra	PERSON
cblr-3040	1519	2	19	CARDINAL
cblr-3040	1519	3	587	CARDINAL
cblr-3040	1519	4	592	CARDINAL
cblr-3040	1519	5	594-95	CARDINAL
cblr-3040	1519	6	596-97	CARDINAL
cblr-3040	1520	1	20	CARDINAL
cblr-3040	1520	2	sec	ORG
cblr-3040	1520	3	harvey pitt	PERSON
cblr-3040	1520	4	enron	ORG
cblr-3040	1520	5	one	CARDINAL
cblr-3040	1521	1	harvey l. pitt	PERSON
cblr-3040	1521	2	sec	ORG
cblr-3040	1521	3	dec. 11, 2001	DATE
cblr-3040	1522	1	pitt	PERSON
cblr-3040	1523	1	rachel mctague	PERSON
cblr-3040	1523	2	pitt	PERSON
cblr-3040	1523	3	sec	ORG
cblr-3040	1523	4	sec	ORG
cblr-3040	1523	5	jan. 21, 2002	DATE
cblr-3040	1523	6	101	CARDINAL
cblr-3040	1524	1	pitt	PERSON
cblr-3040	1524	2	fasb	ORG
cblr-3040	1524	3	sarbanes-oxley act	ORG
cblr-3040	1524	4	sec	ORG
cblr-3040	1524	5	fasb	ORG
cblr-3040	1525	1	steve burkholder	PERSON
cblr-3040	1525	2	fasb	ORG
cblr-3040	1525	3	pitt	PERSON
cblr-3040	1525	4	sec	ORG
cblr-3040	1525	5	sec	ORG
cblr-3040	1525	6	feb. 17, 2003	DATE
cblr-3040	1525	7	294	CARDINAL
cblr-3040	1526	1	shevlin	GPE
cblr-3040	1526	2	supra	PERSON
cblr-3040	1526	3	19	CARDINAL
cblr-3040	1526	4	428	CARDINAL
cblr-3040	1526	5	434	CARDINAL
cblr-3040	1526	6	fasb	GPE
cblr-3040	1526	7	the mid-90s	DATE
cblr-3040	1526	8	219	CARDINAL
cblr-3040	1527	1	2003	DATE
cblr-3040	1527	2	1:351	CARDINAL
cblr-3040	1527	3	enron	ORG
cblr-3040	1527	4	155	CARDINAL
cblr-3040	1528	1	60th	ORDINAL
cblr-3040	1528	2	sec	ORG
cblr-3040	1528	3	arthur levitt	PERSON
cblr-3040	1528	4	sec	ORG
cblr-3040	1528	5	william 0	PERSON
cblr-3040	1529	1	douglas	PERSON
cblr-3040	1529	2	sec	ORG
cblr-3040	1531	1	selfimpose	PERSON
cblr-3040	1533	1	december 2001	DATE
cblr-3040	1533	2	enron	ORG
cblr-3040	1534	1	early 2002	DATE
cblr-3040	1534	2	the fasb board	ORG
cblr-3040	1534	3	29 1	CARDINAL
cblr-3040	1534	4	arthur levitt	PERSON
cblr-3040	1534	5	sec	ORG
cblr-3040	1534	6	sec	ORG
cblr-3040	1534	7	today	DATE
cblr-3040	1534	8	the greater boston chamber of commerce	ORG
cblr-3040	1534	9	nov. 6, 1995	DATE
cblr-3040	1534	10	292	CARDINAL
cblr-3040	1534	11	sec	ORG
cblr-3040	1534	12	harvey l. pitt	PERSON
cblr-3040	1534	13	supra	PERSON
cblr-3040	1534	14	290	CARDINAL
cblr-3040	1534	15	3970	CARDINAL
cblr-3040	1534	16	107th	ORDINAL
cblr-3040	1535	1	2002	DATE
cblr-3040	1535	2	john d. dingell	PERSON
cblr-3040	1535	3	march 14, 2002	DATE
cblr-3040	1536	1	rachel mctague	ORG
cblr-3040	1536	2	bush	PERSON
cblr-3040	1536	3	sec	ORG
cblr-3040	1536	4	mar. 11, 2002	DATE
cblr-3040	1536	5	377	CARDINAL
cblr-3040	1537	1	columbia business law review	ORG
cblr-3040	1537	2	293	CARDINAL
cblr-3040	1537	3	94	CARDINAL
cblr-3040	1537	4	rules;2 96	FAC
cblr-3040	1537	5	2	CARDINAL
cblr-3040	1537	6	5	CARDINAL
cblr-3040	1537	7	9	CARDINAL
cblr-3040	1537	8	the u.s. house of representatives	ORG
cblr-3040	1537	9	2002,299	CARDINAL
cblr-3040	1537	10	senate	ORG
cblr-3040	1537	11	293	CARDINAL
cblr-3040	1537	12	the financial accounting foundation	ORG
cblr-3040	1537	13	faf	ORG
cblr-3040	1537	14	fasb	ORG
cblr-3040	1537	15	enron	ORG
cblr-3040	1538	1	daily	DATE
cblr-3040	1538	2	mar. 15, 2002	DATE
cblr-3040	1539	1	294	CARDINAL
cblr-3040	1539	2	dingell bill	PERSON
cblr-3040	1539	3	292	CARDINAL
cblr-3040	1539	4	406	CARDINAL
cblr-3040	1539	5	every seven years	DATE
cblr-3040	1540	1	29	CARDINAL
cblr-3040	1540	2	406	CARDINAL
cblr-3040	1540	3	20 percent	PERCENT
cblr-3040	1541	1	296	CARDINAL
cblr-3040	1541	2	sec	ORG
cblr-3040	1541	3	2002-22	DATE
cblr-3040	1541	4	feb. 13, 2002	DATE
cblr-3040	1541	5	290	CARDINAL
cblr-3040	1541	6	297	CARDINAL
cblr-3040	1541	7	warren buffett	PERSON
cblr-3040	1541	8	new york	GPE
cblr-3040	1541	9	new york	GPE
cblr-3040	1541	10	mar. 4, 2002	DATE
cblr-3040	1541	11	http://www.sec.gov/news/extra/marchroundcast.htm	DATE
cblr-3040	1541	12	kip betz	PERSON
cblr-3040	1541	13	sec	ORG
cblr-3040	1541	14	sec	ORG
cblr-3040	1541	15	mar. 11, 2002	DATE
cblr-3040	1541	16	408	CARDINAL
cblr-3040	1542	1	298	CARDINAL
cblr-3040	1542	2	five	CARDINAL
cblr-3040	1542	3	12	CARDINAL
cblr-3040	1542	4	sec	ORG
cblr-3040	1542	5	sec	ORG
cblr-3040	1542	6	nos	PERSON
cblr-3040	1542	7	33,8056	CARDINAL
cblr-3040	1542	8	34,45321	CARDINAL
cblr-3040	1542	9	jan. 22, 2002	DATE
cblr-3040	1543	1	299	CARDINAL
cblr-3040	1543	2	3763	CARDINAL
cblr-3040	1543	3	107th	ORDINAL
cblr-3040	1544	1	2002	DATE
cblr-3040	1544	2	april 24, 2002	DATE
cblr-3040	1545	1	2003	DATE
cblr-3040	1546	1	157	CARDINAL
cblr-3040	1546	2	2002	DATE
cblr-3040	1546	3	'11300	DATE
cblr-3040	1546	4	july 30, 2002	DATE
cblr-3040	1547	1	3763	CARDINAL
cblr-3040	1547	2	107th	ORDINAL
cblr-3040	1548	1	2002	DATE
cblr-3040	1548	2	senate	ORG
cblr-3040	1548	3	july 15, 2002	DATE
cblr-3040	1548	4	s. 2673	PERSON
cblr-3040	1548	5	the senate committee	ORG
cblr-3040	1549	1	301	CARDINAL
cblr-3040	1549	2	2002	DATE
cblr-3040	1551	1	107	CARDINAL
cblr-3040	1551	2	302	CARDINAL
cblr-3040	1551	3	senate	ORG
cblr-3040	1551	4	1001	DATE
cblr-3040	1551	5	901-06	CARDINAL
cblr-3040	1551	6	1101-07	DATE
cblr-3040	1551	7	sec	ORG
cblr-3040	1551	8	806	CARDINAL
cblr-3040	1551	9	1107	DATE
cblr-3040	1551	10	501	CARDINAL
cblr-3040	1551	11	a year	DATE
cblr-3040	1552	1	°2	CARDINAL
cblr-3040	1552	2	1933	DATE
cblr-3040	1552	3	sec	ORG
cblr-3040	1552	4	fasb	ORG
cblr-3040	1553	1	5	CARDINAL
cblr-3040	1553	2	sec	ORG
cblr-3040	1554	1	6	CARDINAL
cblr-3040	1554	2	the securities exchange act	ORG
cblr-3040	1554	3	1934	DATE
cblr-3040	1554	4	sec	ORG
cblr-3040	1555	1	quarterly	DATE
cblr-3040	1555	2	302	CARDINAL
cblr-3040	1555	3	s.	PERSON
cblr-3040	1557	1	107	CARDINAL
cblr-3040	1557	2	16	CARDINAL
cblr-3040	1559	1	304	CARDINAL
cblr-3040	1561	1	301	CARDINAL
cblr-3040	1563	1	306	CARDINAL
cblr-3040	1565	1	columbia business la w	ORG
cblr-3040	1565	2	2003	DATE
cblr-3040	1566	1	159	CARDINAL
cblr-3040	1566	2	7	CARDINAL
cblr-3040	1566	3	sec	ORG
cblr-3040	1567	1	sec	ORG
cblr-3040	1567	2	a year	DATE
cblr-3040	1567	3	six months	DATE
cblr-3040	1568	1	30 9	DATE
cblr-3040	1568	2	sec	ORG
cblr-3040	1568	3	307	CARDINAL
cblr-3040	1568	4	section 13	LAW
cblr-3040	1568	5	1934	DATE
cblr-3040	1569	1	sec	ORG
cblr-3040	1571	1	33-8182	CARDINAL
cblr-3040	1571	2	34-47264	CARDINAL
cblr-3040	1571	3	jan. 27, 2003	DATE
cblr-3040	1572	1	sec	ORG
cblr-3040	1573	1	30	CARDINAL
cblr-3040	1575	1	309	CARDINAL
cblr-3040	1578	1	310	CARDINAL
cblr-3040	1578	2	sec	ORG
cblr-3040	1578	3	fasb	ORG
cblr-3040	1578	4	311	CARDINAL
cblr-3040	1578	5	sec	ORG
cblr-3040	1579	1	jack carey's	PERSON
cblr-3040	1581	1	13	CARDINAL
cblr-3040	1582	1	sec	ORG
cblr-3040	1582	2	five	CARDINAL
cblr-3040	1582	3	only two	CARDINAL
cblr-3040	1582	4	at least five years prior to appointment.3 15	DATE
cblr-3040	1582	5	310	CARDINAL
cblr-3040	1583	1	311	CARDINAL
cblr-3040	1583	2	99-109	CARDINAL
cblr-3040	1584	1	312	CARDINAL
cblr-3040	1584	2	275	CARDINAL
cblr-3040	1584	3	3	CARDINAL
cblr-3040	1584	4	2002	DATE
cblr-3040	1586	1	107	CARDINAL
cblr-3040	1587	1	314	CARDINAL
cblr-3040	1588	1	109	CARDINAL
cblr-3040	1588	2	315	CARDINAL
cblr-3040	1589	1	107	CARDINAL
cblr-3040	1590	1	columbia business la w	ORG
cblr-3040	1590	2	2003	DATE
cblr-3040	1591	1	161	CARDINAL
cblr-3040	1591	2	316	CARDINAL
cblr-3040	1591	3	sec	ORG
cblr-3040	1593	1	31	CARDINAL
cblr-3040	1593	2	9	CARDINAL
cblr-3040	1593	3	section 108	LAW
cblr-3040	1593	4	sec	ORG
cblr-3040	1593	5	fasb	ORG
cblr-3040	1593	6	fasb	ORG
cblr-3040	1594	1	321	CARDINAL
cblr-3040	1594	2	2	CARDINAL
cblr-3040	1594	3	congress	ORG
cblr-3040	1594	4	sec	ORG
cblr-3040	1594	5	316	CARDINAL
cblr-3040	1594	6	102	CARDINAL
cblr-3040	1594	7	104	ORG
cblr-3040	1595	1	105	CARDINAL
cblr-3040	1595	2	317	CARDINAL
cblr-3040	1595	3	103	CARDINAL
cblr-3040	1596	1	318	CARDINAL
cblr-3040	1598	1	9	CARDINAL
cblr-3040	1598	2	103	CARDINAL
cblr-3040	1598	3	320	CARDINAL
cblr-3040	1599	1	1933	DATE
cblr-3040	1599	2	15	CARDINAL
cblr-3040	1599	3	77s (2002	DATE
cblr-3040	1600	1	321	CARDINAL
cblr-3040	1600	2	1933	DATE
cblr-3040	1601	1	thylin	GPE
cblr-3040	1601	2	supra	PERSON
cblr-3040	1601	3	13	CARDINAL
cblr-3040	1601	4	267	CARDINAL
cblr-3040	1601	5	1977-1978	DATE
cblr-3040	1602	1	322	CARDINAL
cblr-3040	1602	2	109	CARDINAL
cblr-3040	1604	1	107	CARDINAL
cblr-3040	1604	2	12columbia	CARDINAL
cblr-3040	1604	3	a year	DATE
cblr-3040	1605	1	the united states	GPE
cblr-3040	1607	1	3	CARDINAL
cblr-3040	1607	2	u.s.	GPE
cblr-3040	1608	1	324	CARDINAL
cblr-3040	1608	2	section 108 of the act	LAW
cblr-3040	1608	3	sec	ORG
cblr-3040	1609	1	'325	DATE
cblr-3040	1610	1	323	CARDINAL
cblr-3040	1611	1	324	CARDINAL
cblr-3040	1612	1	107	CARDINAL
cblr-3040	1612	2	13 (2002	DATE
cblr-3040	1612	3	dec. 15, 2002	DATE
cblr-3040	1613	1	32	CARDINAL
cblr-3040	1613	2	sarbanes-oxley act	ORG
cblr-3040	1614	1	sec	ORG
cblr-3040	1615	1	2003	DATE
cblr-3040	1616	1	163	CARDINAL
cblr-3040	1617	1	three	CARDINAL
cblr-3040	1619	1	1996	DATE
cblr-3040	1619	2	326	CARDINAL
cblr-3040	1619	3	gao	PERSON
cblr-3040	1620	1	january 2002	DATE
cblr-3040	1620	2	congress	ORG
cblr-3040	1620	3	enron	ORG
cblr-3040	1620	4	1 7	DATE
cblr-3040	1621	1	fasb	ORG
cblr-3040	1621	2	sec	ORG
cblr-3040	1622	1	sec	ORG
cblr-3040	1623	1	326	CARDINAL
cblr-3040	1623	2	gao 1996	ORG
cblr-3040	1626	1	supra	PERSON
cblr-3040	1626	2	45	CARDINAL
cblr-3040	1626	3	3	CARDINAL
cblr-3040	1626	4	311	CARDINAL
cblr-3040	1626	5	michael v. seitzinger et al.	PERSON
cblr-3040	1626	6	enron	ORG
cblr-3040	1626	7	jan. 16, 2002	DATE
cblr-3040	1626	8	congress	ORG
cblr-3040	1627	1	columbia business law review requirements	ORG
cblr-3040	1628	1	three	CARDINAL
cblr-3040	1630	1	1	CARDINAL
cblr-3040	1631	1	gaap	ORG
cblr-3040	1632	1	328	CARDINAL
cblr-3040	1633	1	168	CARDINAL
cblr-3040	1633	2	2002	DATE
cblr-3040	1634	1	supra	PERSON
cblr-3040	1634	2	19	CARDINAL
cblr-3040	1634	3	565	CARDINAL
cblr-3040	1634	4	2003	DATE
cblr-3040	1636	1	165	CARDINAL
cblr-3040	1637	1	ii supra	PERSON
cblr-3040	1638	1	13	CARDINAL
cblr-3040	1638	2	end,329	ORG
cblr-3040	1638	3	the supreme court	ORG
cblr-3040	1638	4	thor	GPE
cblr-3040	1639	1	fasb	ORG
cblr-3040	1639	2	congress	ORG
cblr-3040	1639	3	many years	DATE
cblr-3040	1640	1	the supreme court	ORG
cblr-3040	1640	2	thor power	FAC
cblr-3040	1640	3	3 1	CARDINAL
cblr-3040	1640	4	four	CARDINAL
cblr-3040	1640	5	nn.82	NORP
cblr-3040	1640	6	19	CARDINAL
cblr-3040	1640	7	54	CARDINAL
cblr-3040	1640	8	smu	ORG
cblr-3040	1640	9	l. rev	PERSON
cblr-3040	1640	10	224	CARDINAL
cblr-3040	1641	1	329	CARDINAL
cblr-3040	1641	2	13	CARDINAL
cblr-3040	1641	3	48	CARDINAL
cblr-3040	1641	4	60-61	CARDINAL
cblr-3040	1641	5	330	CARDINAL
cblr-3040	1641	6	fasb	ORG
cblr-3040	1641	7	2003	DATE
cblr-3040	1641	8	63	CARDINAL
cblr-3040	1641	9	sarbanes-oxley act	ORG
cblr-3040	1642	1	331	CARDINAL
cblr-3040	1642	2	thor power tool co.	ORG
cblr-3040	1642	3	439	CARDINAL
cblr-3040	1642	4	522	CARDINAL
cblr-3040	1642	5	543	CARDINAL
cblr-3040	1642	6	1979	DATE
cblr-3040	1643	1	332	CARDINAL
cblr-3040	1643	2	114	CARDINAL
cblr-3040	1643	3	152	CARDINAL
cblr-3040	1643	4	five	CARDINAL
cblr-3040	1643	5	12	CARDINAL
cblr-3040	1643	6	fasb 13	ORG
cblr-3040	1643	7	3 percent	PERCENT
cblr-3040	1646	1	weidner	PERSON
cblr-3040	1649	1	fasb	ORG
cblr-3040	1649	2	years	DATE
cblr-3040	1650	1	weidner	PERSON
cblr-3040	1650	2	fasb	ORG
cblr-3040	1650	3	4	CARDINAL
cblr-3040	1650	4	enron	ORG
cblr-3040	1650	5	five	CARDINAL
cblr-3040	1650	6	sec	ORG
cblr-3040	1651	1	311	CARDINAL
cblr-3040	1651	2	supra	PERSON
cblr-3040	1651	3	3	CARDINAL
cblr-3040	1651	4	487	CARDINAL
cblr-3040	1652	1	vasconcellos	PERSON
cblr-3040	1652	2	supra	PERSON
cblr-3040	1652	3	57	CARDINAL
cblr-3040	1652	4	1829	DATE
cblr-3040	1653	1	311	CARDINAL
cblr-3040	1653	2	supra	PERSON
cblr-3040	1653	3	3	CARDINAL
cblr-3040	1653	4	487	CARDINAL
cblr-3040	1654	1	weidner	PERSON
cblr-3040	1655	1	fasb	ORG
cblr-3040	1656	1	145	CARDINAL
cblr-3040	1656	2	the columbia business la w	ORG
cblr-3040	1656	3	2003	DATE
cblr-3040	1656	4	167	CARDINAL
cblr-3040	1656	5	335	CARDINAL
cblr-3040	1657	1	6	CARDINAL
cblr-3040	1658	1	sec	ORG
cblr-3040	1659	1	fasb	ORG
cblr-3040	1659	2	98	CARDINAL
cblr-3040	1660	1	fasb	ORG
cblr-3040	1660	2	145	CARDINAL
cblr-3040	1660	3	july, 2002	DATE
cblr-3040	1661	1	331	CARDINAL
cblr-3040	1661	2	13	CARDINAL
cblr-3040	1661	3	48	CARDINAL
cblr-3040	1662	1	336	CARDINAL
cblr-3040	1662	2	27	CARDINAL
cblr-3040	1664	1	supra	PERSON
cblr-3040	1664	2	9	CARDINAL
cblr-3040	1665	1	first	ORDINAL
cblr-3040	1665	2	sec	ORG
cblr-3040	1666	1	sec	ORG
cblr-3040	1666	2	307	CARDINAL
cblr-3040	1667	1	columbia business law review	ORG
cblr-3040	1668	1	337	CARDINAL
cblr-3040	1669	1	congress	ORG
cblr-3040	1669	2	sec	ORG
cblr-3040	1674	1	english	LANGUAGE
cblr-3040	1675	1	one	CARDINAL
cblr-3040	1676	1	at least one	CARDINAL
cblr-3040	1676	2	fasb	ORG
cblr-3040	1676	3	weidner	PERSON
cblr-3040	1676	4	supra	PERSON
cblr-3040	1676	5	3	CARDINAL
cblr-3040	1676	6	487	CARDINAL
cblr-3040	1676	7	338	CARDINAL
cblr-3040	1676	8	308	CARDINAL
cblr-3040	1677	1	2003	DATE
cblr-3040	1678	1	169	CARDINAL
cblr-3040	1679	1	339	CARDINAL
cblr-3040	1679	2	fasb	ORG
cblr-3040	1679	3	2003	DATE
cblr-3040	1679	4	fasb	ORG
cblr-3040	1680	1	weidner	PERSON
cblr-3040	1680	2	fasb	ORG
cblr-3040	1680	3	340	CARDINAL
cblr-3040	1681	1	fasb	ORG
cblr-3040	1681	2	sec	ORG
cblr-3040	1683	1	sec	ORG
cblr-3040	1683	2	the day	DATE
cblr-3040	1685	1	331	CARDINAL
cblr-3040	1685	2	nesvold	GPE
cblr-3040	1685	3	supra	PERSON
cblr-3040	1685	4	3	CARDINAL
cblr-3040	1685	5	113	CARDINAL
cblr-3040	1686	1	weidner	PERSON
cblr-3040	1686	2	supra	PERSON
cblr-3040	1686	3	3	CARDINAL
cblr-3040	1686	4	487	CARDINAL
cblr-3040	1687	1	columbia business law review	ORG
cblr-3040	1687	2	irs	ORG
cblr-3040	1689	1	2	CARDINAL
cblr-3040	1689	2	ii supra	PERSON
cblr-3040	1691	1	41	CARDINAL
cblr-3040	1691	2	irs	ORG
cblr-3040	1691	3	1065	CARDINAL
cblr-3040	1691	4	annually	DATE
cblr-3040	1691	5	42	CARDINAL
cblr-3040	1693	1	43	CARDINAL
cblr-3040	1694	1	341	CARDINAL
cblr-3040	1695	1	702	CARDINAL
cblr-3040	1695	2	704	CARDINAL
cblr-3040	1695	3	2002	DATE
cblr-3040	1697	1	705	CARDINAL
cblr-3040	1697	2	722	CARDINAL
cblr-3040	1697	3	752	CARDINAL
cblr-3040	1697	4	2002	DATE
cblr-3040	1698	1	343	CARDINAL
cblr-3040	1699	1	2002	DATE
cblr-3040	1702	1	1.701-2	MONEY
cblr-3040	1702	2	1995	DATE
cblr-3040	1705	1	1.704-1(e	CARDINAL
cblr-3040	1705	2	1997	DATE
cblr-3040	1706	1	2003	DATE
cblr-3040	1707	1	171	CARDINAL
cblr-3040	1709	1	fasb	ORG
cblr-3040	1709	2	2003	DATE
cblr-3040	1710	1	michael kopper	PERSON
cblr-3040	1710	2	enron	ORG
cblr-3040	1710	3	3 percent	PERCENT
cblr-3040	1712	1	46 3	CARDINAL
cblr-3040	1712	2	99-109	CARDINAL
cblr-3040	1712	3	supra	PERSON
cblr-3040	1712	4	57	CARDINAL
cblr-3040	1712	5	1829	DATE
cblr-3040	1712	6	u.s.	GPE
cblr-3040	1712	7	enron	ORG
cblr-3040	1713	1	345	CARDINAL
cblr-3040	1713	2	98	CARDINAL
cblr-3040	1713	3	346	CARDINAL
cblr-3040	1715	1	1.707-3	CARDINAL
cblr-3040	1719	1	treasury	ORG
cblr-3040	1719	2	1.752-2	CARDINAL
cblr-3040	1719	3	one	CARDINAL
cblr-3040	1720	1	sec	ORG
cblr-3040	1721	1	1.704	CARDINAL
cblr-3040	1721	2	2002	DATE
cblr-3040	1724	1	1.701-2	MONEY
cblr-3040	1724	2	1995	DATE
cblr-3040	1724	3	irs	ORG
cblr-3040	1727	1	1.752-2	CARDINAL
cblr-3040	1730	1	1.752-2	CARDINAL
cblr-3040	1730	2	1991	DATE
cblr-3040	1733	1	1.752-3	CARDINAL
cblr-3040	1733	2	2000	DATE
cblr-3040	1736	1	1.752-1(a	CARDINAL
cblr-3040	1736	2	2001	DATE
cblr-3040	1738	1	1.752-2(a	CARDINAL
cblr-3040	1738	2	1991	DATE
cblr-3040	1739	1	columbia business la w	ORG
cblr-3040	1739	2	2003	DATE
cblr-3040	1740	1	173	CARDINAL
cblr-3040	1740	2	348	CARDINAL
cblr-3040	1742	1	3	CARDINAL
cblr-3040	1743	1	fasb	ORG
cblr-3040	1744	1	zero	CARDINAL
cblr-3040	1746	1	treasury	ORG
cblr-3040	1746	2	section 1.83-7	LAW
cblr-3040	1748	1	34	CARDINAL
cblr-3040	1750	1	1.752-2(b)(1	MONEY
cblr-3040	1750	2	1991	DATE
cblr-3040	1751	1	columbia business law review	ORG
cblr-3040	1755	1	section 83	LAW
cblr-3040	1756	1	at least two	CARDINAL
cblr-3040	1757	1	first	ORDINAL
cblr-3040	1758	1	second	ORDINAL
cblr-3040	1762	1	1.61-1(a	CARDINAL
cblr-3040	1762	2	1957	DATE
cblr-3040	1765	1	1.61-2(d	CARDINAL
cblr-3040	1765	2	1995	DATE
cblr-3040	1767	1	126	CARDINAL
cblr-3040	1768	1	2003	DATE
cblr-3040	1769	1	175	CARDINAL
cblr-3040	1770	1	5°	CARDINAL
cblr-3040	1771	1	the supreme court	ORG
cblr-3040	1771	2	thor power	FAC
cblr-3040	1772	1	section 83	LAW
cblr-3040	1772	2	thor power	PERSON
cblr-3040	1773	1	u.s.	GPE
cblr-3040	1773	2	.352	CARDINAL
cblr-3040	1773	3	the day	DATE
cblr-3040	1774	1	83(a	CARDINAL
cblr-3040	1774	2	2002	DATE
cblr-3040	1774	3	section 83(b	LAW
cblr-3040	1777	1	1.83-7(a	CARDINAL
cblr-3040	1777	2	1978	DATE
cblr-3040	1778	1	351	CARDINAL
cblr-3040	1779	1	warren buffet	PERSON
cblr-3040	1780	1	buffett	PERSON
cblr-3040	1780	2	supra	PERSON
cblr-3040	1780	3	120	CARDINAL
cblr-3040	1782	1	35	CARDINAL
cblr-3040	1782	2	129-40	CARDINAL
cblr-3040	1784	1	levin-mccain	PERSON
cblr-3040	1786	1	sec	ORG
cblr-3040	1786	2	fasb	ORG
cblr-3040	1787	1	1	CARDINAL
cblr-3040	1787	2	the united states	GPE
cblr-3040	1787	3	fasb	ORG
cblr-3040	1787	4	three	CARDINAL
cblr-3040	1788	1	financial columbia	GPE
cblr-3040	1788	2	2003	DATE
cblr-3040	1791	1	the supreme court's	ORG
cblr-3040	1791	2	1979	DATE
cblr-3040	1791	3	thor power	ORG
cblr-3040	1792	1	one	CARDINAL
cblr-3040	1794	1	enron	ORG
cblr-3040	1794	2	gaap	ORG
cblr-3040	1796	1	the past5 3	EVENT
cblr-3040	1796	2	thylin	ORG
cblr-3040	1796	3	supra	PERSON
cblr-3040	1796	4	13	CARDINAL
cblr-3040	1796	5	the late 1970s	DATE
cblr-3040	1797	1	thylin	PERSON
cblr-3040	1797	2	john e. moss	PERSON
cblr-3040	1797	3	sec	ORG
cblr-3040	1798	1	266	CARDINAL
cblr-3040	1799	1	thylin	PERSON
cblr-3040	1799	2	senate	ORG
cblr-3040	1799	3	lee metcalf	PERSON
cblr-3040	1799	4	congress	ORG
cblr-3040	1799	5	metcalf	PERSON
cblr-3040	1799	6	the general accounting office	ORG
cblr-3040	1799	7	sec	ORG
cblr-3040	1800	1	approximately twenty-five	CARDINAL
cblr-3040	1800	2	fasb	ORG
cblr-3040	1801	1	16	CARDINAL
cblr-3040	1801	2	272	CARDINAL
cblr-3040	1802	1	177	CARDINAL
cblr-3040	1805	1	the united states	GPE
cblr-3040	1805	2	over half a century	DATE
cblr-3040	1805	3	thor power.3 '	PERSON
cblr-3040	1805	4	the supreme court	ORG
cblr-3040	1806	1	supra3 57	EVENT
cblr-3040	1806	2	3,54	CARDINAL
cblr-3040	1806	3	177	CARDINAL
cblr-3040	1807	1	201	CARDINAL
cblr-3040	1807	2	356	CARDINAL
cblr-3040	1807	3	189-91	CARDINAL
cblr-3040	1808	1	3.11	CARDINAL
cblr-3040	1808	2	193-98	CARDINAL
cblr-3040	1809	1	452	CARDINAL
cblr-3040	1809	2	462	CARDINAL
cblr-3040	1809	3	1954	DATE
cblr-3040	1809	4	1955	DATE
cblr-3040	1810	1	2003	DATE
cblr-3040	1811	1	179	CARDINAL
cblr-3040	1811	2	thor power.58	PERSON
cblr-3040	1811	3	the supreme court	ORG
cblr-3040	1811	4	thor power over	ORG
cblr-3040	1811	5	three decades ago	DATE
cblr-3040	1812	1	59	CARDINAL
cblr-3040	1812	2	the united states	GPE
cblr-3040	1813	1	enron	ORG
cblr-3040	1813	2	the last few years	DATE
cblr-3040	1813	3	sec	ORG
cblr-3040	1813	4	irs	ORG
cblr-3040	1814	1	enron	ORG
cblr-3040	1814	2	problems.36 °	QUANTITY
cblr-3040	1815	1	35	CARDINAL
cblr-3040	1815	2	thor power tool co.	ORG
cblr-3040	1815	3	439	CARDINAL
cblr-3040	1815	4	522	CARDINAL
cblr-3040	1815	5	1979	DATE
cblr-3040	1816	1	200	CARDINAL
cblr-3040	1818	1	311	CARDINAL
cblr-3040	1818	2	engler	ORG
cblr-3040	1818	3	supra	PERSON
cblr-3040	1818	4	19	CARDINAL
cblr-3040	1818	5	548-58	MONEY
cblr-3040	1819	1	proc	PERSON
cblr-3040	1820	1	2003-25	DATE
cblr-3040	1820	2	1	CARDINAL
cblr-3040	1823	1	260	CARDINAL
cblr-3040	1823	2	38	CARDINAL
cblr-3040	1825	1	32	CARDINAL
cblr-3040	1825	2	sec	ORG
cblr-3040	1826	1	63	CARDINAL
cblr-3040	1827	1	361	CARDINAL
cblr-3040	1827	2	346	CARDINAL
cblr-3040	1828	1	sec	ORG
cblr-3040	1828	2	the united states	GPE
cblr-3040	1828	3	1933	DATE
cblr-3040	1828	4	17	CARDINAL
cblr-3040	1829	1	230.901	CARDINAL
cblr-3040	1830	1	2002	DATE
cblr-3040	1830	2	sec	ORG
cblr-3040	1830	3	901	CARDINAL
cblr-3040	1830	4	the united states	GPE
cblr-3040	1830	5	1933	DATE
cblr-3040	1832	1	17	CARDINAL
cblr-3040	1833	1	230.144a	CARDINAL
cblr-3040	1834	1	2002	DATE
cblr-3040	1835	1	362	CARDINAL
cblr-3040	1835	2	smu	ORG
cblr-3040	1835	3	nyu	ORG
cblr-3040	1835	4	110	CARDINAL
cblr-3040	1836	1	363	CARDINAL
cblr-3040	1836	2	323	CARDINAL
cblr-3040	1838	1	2003columbia	CARDINAL
cblr-3040	1839	1	181	CARDINAL
cblr-3040	1839	2	sec	ORG
cblr-3040	1841	1	enron	ORG
cblr-3040	1841	2	victor fleischer	PERSON
cblr-3040	1841	3	columbia university	ORG
cblr-3040	1841	4	several years	DATE
cblr-3040	1841	5	enron	ORG
cblr-3040	1842	1	364	CARDINAL
cblr-3040	1842	2	enron	ORG
cblr-3040	1843	1	supra	PERSON
cblr-3040	1843	2	70	CARDINAL
cblr-3040	1843	3	1045-46	DATE
cblr-3040	1844	1	365	CARDINAL
cblr-3040	1845	1	1045	CARDINAL
cblr-3040	1845	2	enron	ORG
cblr-3040	1846	1	stratton	ORG
cblr-3040	1846	2	70	CARDINAL
cblr-3040	1846	3	412	CARDINAL
cblr-3040	1847	1	enron	ORG
cblr-3040	1847	2	mips	ORG
cblr-3040	1847	3	steve rosenthal	PERSON
cblr-3040	1847	4	miller & chevalier	ORG
cblr-3040	1849	1	enron	ORG
cblr-3040	1850	1	jcx-10	PERSON
cblr-3040	1851	1	feb. 13, 2003	DATE
cblr-3040	1853	1	enron	ORG
cblr-3040	1853	2	february 2003	DATE
cblr-3040	1853	3	one-year	DATE
cblr-3040	1853	4	enron	ORG
cblr-3040	1853	5	enron	ORG
cblr-3040	1854	1	366	CARDINAL
cblr-3040	1857	1	367	CARDINAL
cblr-3040	1860	1	7	CARDINAL
cblr-3040	1860	2	14	DATE
cblr-3040	1861	1	enron	ORG
cblr-3040	1862	1	366	CARDINAL
cblr-3040	1862	2	supra	PERSON
cblr-3040	1862	3	70	CARDINAL
cblr-3040	1862	4	1047	CARDINAL
cblr-3040	1863	1	367	CARDINAL
cblr-3040	1863	2	nolan	PERSON
cblr-3040	1863	3	supra	PERSON
cblr-3040	1863	4	177	CARDINAL
cblr-3040	1863	5	765-768	MONEY
cblr-3040	1863	6	aicpa	ORG
cblr-3040	1863	7	2003	DATE
cblr-3040	1864	1	183	CARDINAL
cblr-3040	1867	1	2	CARDINAL
cblr-3040	1867	2	first	ORDINAL
cblr-3040	1868	1	a july 8, 2002	DATE
cblr-3040	1868	2	treasury	ORG
cblr-3040	1868	3	sec	ORG
cblr-3040	1868	4	charles grassley	PERSON
cblr-3040	1870	1	skinner	PERSON
cblr-3040	1870	2	175	CARDINAL
cblr-3040	1870	3	710	CARDINAL
cblr-3040	1870	4	aicpa	ORG
cblr-3040	1870	5	1971	DATE
cblr-3040	1870	6	annual	DATE
cblr-3040	1871	1	supra	PERSON
cblr-3040	1871	2	177	CARDINAL
cblr-3040	1871	3	60	CARDINAL
cblr-3040	1871	4	annual	DATE
cblr-3040	1873	1	chuck grassley	PERSON
cblr-3040	1874	1	paul o'neill	PERSON
cblr-3040	1874	2	sec	ORG
cblr-3040	1874	3	harvey pitt	PERSON
cblr-3040	1874	4	sec	ORG
cblr-3040	1874	5	july 8, 2002	DATE
cblr-3040	1874	6	columbia business law review	ORG
cblr-3040	1875	1	irs	ORG
cblr-3040	1875	2	sec	ORG
cblr-3040	1875	3	70	CARDINAL
cblr-3040	1877	1	71	CARDINAL
cblr-3040	1879	1	grassley	PERSON
cblr-3040	1879	2	sec	ORG
cblr-3040	1881	1	sec	ORG
cblr-3040	1881	2	243	CARDINAL
cblr-3040	1881	3	6768	DATE
cblr-3040	1881	4	sec	ORG
cblr-3040	1882	1	369	CARDINAL
cblr-3040	1882	2	241	CARDINAL
cblr-3040	1882	3	25154	DATE
cblr-3040	1882	4	sec	ORG
cblr-3040	1883	1	371	CARDINAL
cblr-3040	1883	2	242	CARDINAL
cblr-3040	1883	3	371	CARDINAL
cblr-3040	1883	4	17	CARDINAL
cblr-3040	1884	1	2003	DATE
cblr-3040	1884	2	1:351	CARDINAL
cblr-3040	1884	3	enron	ORG
cblr-3040	1884	4	185	CARDINAL
cblr-3040	1885	1	irs	ORG
cblr-3040	1885	2	sec	ORG
cblr-3040	1887	1	american	NORP
cblr-3040	1888	1	european	NORP
cblr-3040	1888	2	thomas jefferson	PERSON
cblr-3040	1888	3	first	ORDINAL
cblr-3040	1889	1	372	CARDINAL
cblr-3040	1890	1	supra	PERSON
cblr-3040	1890	2	241	CARDINAL
cblr-3040	1892	1	ronald a. pearlman	PERSON
cblr-3040	1892	2	first	ORDINAL
cblr-3040	1892	3	55	CARDINAL
cblr-3040	1892	4	289	CARDINAL
cblr-3040	1892	5	289	CARDINAL
cblr-3040	1892	6	2002	DATE
cblr-3040	1892	7	david a. weisbach	PERSON
cblr-3040	1892	8	ten	CARDINAL
cblr-3040	1892	9	55	CARDINAL
cblr-3040	1892	10	215	CARDINAL
cblr-3040	1892	11	225-30 (2002	PERCENT
cblr-3040	1894	1	74	CARDINAL
cblr-3040	1894	2	jefferson	GPE
cblr-3040	1897	1	sec	ORG
cblr-3040	1897	2	arthur levitt	PERSON
cblr-3040	1899	1	75	CARDINAL
cblr-3040	1901	1	1941	DATE
cblr-3040	1901	2	andrew cavanaugh	PERSON
cblr-3040	1901	3	sec	ORG
cblr-3040	1901	4	114	CARDINAL
cblr-3040	1901	5	thomas jefferson	PERSON
cblr-3040	1901	6	edward carrington	PERSON
cblr-3040	1901	7	jan. 17, 1787	DATE
cblr-3040	1901	8	thomas jefferson 414-15	PERSON
cblr-3040	1901	9	merrill d. peterson	ORG
cblr-3040	1901	10	1979	DATE
cblr-3040	1901	11	1975	DATE
cblr-3040	1902	1	171	CARDINAL
cblr-3040	1902	2	arthur levitt	PERSON
cblr-3040	1902	3	sec	ORG
cblr-3040	1902	4	the future of america's	ORG
cblr-3040	1902	5	jan. 16, 2001	DATE
cblr-3040	1903	1	columbia business la w	ORG
cblr-3040	1903	2	2003	DATE
cblr-3040	1904	1	187	CARDINAL
cblr-3040	1908	1	6	CARDINAL
cblr-3040	1912	1	376	CARDINAL
cblr-3040	1912	2	andrew j. cavanaugh	PERSON
cblr-3040	1912	3	1933-1970	DATE
cblr-3040	1912	4	137	CARDINAL
cblr-3040	1912	5	141	CARDINAL
cblr-3040	1912	6	gary john previts	PERSON
cblr-3040	1912	7	alfred r. roberts eds.	PERSON
cblr-3040	1912	8	1986	DATE
cblr-3040	1913	1	3	CARDINAL
cblr-3040	1913	2	two	CARDINAL
cblr-3040	1914	1	first	ORDINAL
cblr-3040	1914	2	sec	ORG
cblr-3040	1914	3	irs	ORG
cblr-3040	1915	1	mips	ORG
cblr-3040	1916	1	77	CARDINAL
cblr-3040	1916	2	two	CARDINAL
cblr-3040	1917	1	378	CARDINAL
cblr-3040	1918	1	317	CARDINAL
cblr-3040	1918	2	70	CARDINAL
cblr-3040	1919	1	enron	ORG
cblr-3040	1919	2	365	CARDINAL
cblr-3040	1919	3	23	CARDINAL
cblr-3040	1919	4	one	CARDINAL
cblr-3040	1920	1	378	CARDINAL
cblr-3040	1920	2	180	CARDINAL
cblr-3040	1920	3	41-57	CARDINAL
cblr-3040	1920	4	gaap	ORG
cblr-3040	1921	1	2003columbia	CARDINAL
cblr-3040	1922	1	189	CARDINAL
cblr-3040	1923	1	sec	ORG
cblr-3040	1925	1	sec	ORG
cblr-3040	1925	2	fasb	ORG
cblr-3040	1926	1	the united states	GPE
cblr-3040	1927	1	sec	ORG
cblr-3040	1931	1	columbia business law review	ORG
cblr-3040	1931	2	sec	ORG
cblr-3040	1932	1	sec	ORG
cblr-3040	1933	1	first	ORDINAL
cblr-3040	1935	1	sec	ORG
cblr-3040	1936	1	sec	ORG
cblr-3040	1940	1	2003	DATE