id	sid	eid	entity	type
cjgl-2661	1	1	columbia	ORG
cjgl-2661	1	2	carlton smith*	PERSON
cjgl-2661	1	3	edward stein'	PERSON
cjgl-2661	8	1	thirteen	CARDINAL
cjgl-2661	9	1	1	CARDINAL
cjgl-2661	9	2	2	CARDINAL
cjgl-2661	9	3	3	CARDINAL
cjgl-2661	9	4	4	CARDINAL
cjgl-2661	10	1	benjamin n. cardozo	PERSON
cjgl-2661	11	1	j.d.	PERSON
cjgl-2661	11	2	b.a.	GPE
cjgl-2661	11	3	harvard university	ORG
cjgl-2661	12	1	gertrud mainzer	PERSON
cjgl-2661	12	2	benjamin n. cardozo	PERSON
cjgl-2661	13	1	j.d.	PERSON
cjgl-2661	13	2	yale university	ORG
cjgl-2661	13	3	ph.d	ORG
cjgl-2661	13	4	massachusetts institute of technology	ORG
cjgl-2661	13	5	b.a.	GPE
cjgl-2661	13	6	williams college	ORG
cjgl-2661	14	1	laura cunningham	PERSON
cjgl-2661	14	2	mitch engler	PERSON
cjgl-2661	14	3	ed zelinsky	PERSON
cjgl-2661	14	4	new york	GPE
cjgl-2661	15	1	noam srolovitz	PERSON
cjgl-2661	15	2	eva stein	PERSON
cjgl-2661	16	1	24.1 29	CARDINAL
cjgl-2661	16	2	columbia	ORG
cjgl-2661	16	3	2000	DATE
cjgl-2661	18	1	2	CARDINAL
cjgl-2661	19	1	one	CARDINAL
cjgl-2661	21	1	u.s.	GPE
cjgl-2661	21	2	1967	DATE
cjgl-2661	22	1	the united states	GPE
cjgl-2661	24	1	today	DATE
cjgl-2661	24	2	one	CARDINAL
cjgl-2661	27	1	ann	PERSON
cjgl-2661	29	1	15	CARDINAL
cjgl-2661	29	2	2010	DATE
cjgl-2661	29	3	2000	DATE
cjgl-2661	29	4	baker v. state	PERSON
cjgl-2661	29	5	744	CARDINAL
cjgl-2661	29	6	864	CARDINAL
cjgl-2661	29	7	1999	DATE
cjgl-2661	30	1	2	CARDINAL
cjgl-2661	32	1	104	CARDINAL
cjgl-2661	32	2	110	CARDINAL
cjgl-2661	33	1	2419	CARDINAL
cjgl-2661	33	2	1996	DATE
cjgl-2661	33	3	1 u.s.c	QUANTITY
cjgl-2661	34	1	28	CARDINAL
cjgl-2661	35	1	west 2006	DATE
cjgl-2661	36	1	3	CARDINAL
cjgl-2661	36	2	edward stein	PERSON
cjgl-2661	36	3	50	CARDINAL
cjgl-2661	38	1	181	CARDINAL
cjgl-2661	38	2	183	CARDINAL
cjgl-2661	38	3	2012	DATE
cjgl-2661	38	4	2	CARDINAL
cjgl-2661	40	1	north carolina	GPE
cjgl-2661	41	1	n.c.	GPE
cjgl-2661	42	1	2012	DATE
cjgl-2661	43	1	4	CARDINAL
cjgl-2661	43	2	andrew koppelman	PERSON
cjgl-2661	43	3	2006	DATE
cjgl-2661	43	4	3	CARDINAL
cjgl-2661	43	5	5	CARDINAL
cjgl-2661	43	6	3	CARDINAL
cjgl-2661	43	7	182	CARDINAL
cjgl-2661	44	1	martha hodes	PERSON
cjgl-2661	44	2	the nineteenth century	DATE
cjgl-2661	44	3	1999	DATE
cjgl-2661	44	4	rachel f. moran	PERSON
cjgl-2661	44	5	2001	DATE
cjgl-2661	44	6	peter wallenstein	PERSON
cjgl-2661	44	7	2002	DATE
cjgl-2661	45	1	30	CARDINAL
cjgl-2661	45	2	24.1	CARDINAL
cjgl-2661	50	1	two	CARDINAL
cjgl-2661	50	2	one	CARDINAL
cjgl-2661	50	3	one	CARDINAL
cjgl-2661	51	1	first	ORDINAL
cjgl-2661	52	1	second	ORDINAL
cjgl-2661	57	1	two	CARDINAL
cjgl-2661	57	2	1	CARDINAL
cjgl-2661	57	3	2	CARDINAL
cjgl-2661	57	4	6	CARDINAL
cjgl-2661	57	5	56	CARDINAL
cjgl-2661	58	1	7	CARDINAL
cjgl-2661	58	2	jill elaine	PERSON
cjgl-2661	58	3	hasday	DATE
cjgl-2661	58	4	57	CARDINAL
cjgl-2661	59	1	l. rev	PERSON
cjgl-2661	59	2	825	CARDINAL
cjgl-2661	59	3	2004	DATE
cjgl-2661	59	4	edward stein	PERSON
cjgl-2661	59	5	the united states	GPE
cjgl-2661	59	6	82	CARDINAL
cjgl-2661	60	1	611	CARDINAL
cjgl-2661	60	2	619	CARDINAL
cjgl-2661	61	1	8	CARDINAL
cjgl-2661	61	2	kerry abrams	PERSON
cjgl-2661	61	3	91	CARDINAL
cjgl-2661	62	1	l. rev	PERSON
cjgl-2661	62	2	1625	DATE
cjgl-2661	62	3	2007	DATE
cjgl-2661	62	4	hasday	DATE
cjgl-2661	62	5	7	CARDINAL
cjgl-2661	62	6	stein	PERSON
cjgl-2661	62	7	7	CARDINAL
cjgl-2661	62	8	619	CARDINAL
cjgl-2661	63	1	3124.1	CARDINAL
cjgl-2661	63	2	columbia	ORG
cjgl-2661	67	1	1	CARDINAL
cjgl-2661	67	2	2	CARDINAL
cjgl-2661	67	3	california	GPE
cjgl-2661	67	4	oregon	GPE
cjgl-2661	67	5	3	CARDINAL
cjgl-2661	67	6	first	ORDINAL
cjgl-2661	67	7	4	CARDINAL
cjgl-2661	68	1	first	ORDINAL
cjgl-2661	71	1	first	ORDINAL
cjgl-2661	74	1	9	CARDINAL
cjgl-2661	74	2	august 2010	DATE
cjgl-2661	75	1	william abbott	PERSON
cjgl-2661	75	2	57	CARDINAL
cjgl-2661	75	3	291	CARDINAL
cjgl-2661	75	4	291-92	MONEY
cjgl-2661	75	5	2010	DATE
cjgl-2661	76	1	august 2010	DATE
cjgl-2661	76	2	five	CARDINAL
cjgl-2661	76	3	statesdelaware	ORG
cjgl-2661	76	4	hawaii	GPE
cjgl-2661	76	5	illinois	GPE
cjgl-2661	76	6	new york	GPE
cjgl-2661	76	7	rhode island	GPE
cjgl-2661	78	1	24.132	CARDINAL
cjgl-2661	78	2	columbia	ORDINAL
cjgl-2661	78	3	the united states	GPE
cjgl-2661	79	1	a.	PERSON
cjgl-2661	79	2	1939	DATE
cjgl-2661	79	3	the united states	GPE
cjgl-2661	82	1	the same tax year	DATE
cjgl-2661	84	1	first	ORDINAL
cjgl-2661	86	1	second	ORDINAL
cjgl-2661	90	1	doma	PERSON
cjgl-2661	91	1	10	CARDINAL
cjgl-2661	91	2	ruth mason	PERSON
cjgl-2661	91	3	62	CARDINAL
cjgl-2661	91	4	duke l.j.	PERSON
cjgl-2661	92	1	2013	DATE
cjgl-2661	93	1	24.1 33 columbia journal	PERCENT
cjgl-2661	95	1	the years	DATE
cjgl-2661	97	1	1	CARDINAL
cjgl-2661	97	2	2	CARDINAL
cjgl-2661	98	1	one	CARDINAL
cjgl-2661	100	1	iowa	GPE
cjgl-2661	100	2	ia 1040	ORG
cjgl-2661	100	3	50%	PERCENT
cjgl-2661	101	1	274(n).12	CARDINAL
cjgl-2661	101	2	iowa	GPE
cjgl-2661	101	3	first	ORDINAL
cjgl-2661	101	4	oregon	GPE
cjgl-2661	101	5	11	CARDINAL
cjgl-2661	102	1	walter hellerstein et	PERSON
cjgl-2661	102	2	al.	PERSON
cjgl-2661	102	3	347	CARDINAL
cjgl-2661	102	4	9th	ORDINAL
cjgl-2661	102	5	2009	DATE
cjgl-2661	103	1	12	CARDINAL
cjgl-2661	103	2	iowa	GPE
cjgl-2661	103	3	iowa	GPE
cjgl-2661	103	4	422.7	CARDINAL
cjgl-2661	103	5	2011	DATE
cjgl-2661	104	1	13	CARDINAL
cjgl-2661	106	1	14	CARDINAL
cjgl-2661	107	1	422.9	CARDINAL
cjgl-2661	107	2	15	CARDINAL
cjgl-2661	107	3	oregon	GPE
cjgl-2661	109	1	316.048	CARDINAL
cjgl-2661	109	2	1999	DATE
cjgl-2661	110	1	24.134	CARDINAL
cjgl-2661	111	1	6	CARDINAL
cjgl-2661	117	1	32	DATE
cjgl-2661	117	2	sixty days	DATE
cjgl-2661	117	3	16	CARDINAL
cjgl-2661	117	4	1997	DATE
cjgl-2661	118	1	17	CARDINAL
cjgl-2661	118	2	the u.s. supreme court	ORG
cjgl-2661	120	1	v. davis	PERSON
cjgl-2661	120	2	553	CARDINAL
cjgl-2661	120	3	328	CARDINAL
cjgl-2661	120	4	328	DATE
cjgl-2661	120	5	2008	DATE
cjgl-2661	121	1	18	CARDINAL
cjgl-2661	122	1	100	MONEY
cjgl-2661	122	2	100	MONEY
cjgl-2661	123	1	6%	PERCENT
cjgl-2661	124	1	100	MONEY
cjgl-2661	124	2	100	MONEY
cjgl-2661	124	3	6	MONEY
cjgl-2661	125	1	100	MONEY
cjgl-2661	125	2	100	MONEY
cjgl-2661	125	3	6	MONEY
cjgl-2661	126	1	800	MONEY
cjgl-2661	126	2	700	MONEY
cjgl-2661	128	1	zero	CARDINAL
cjgl-2661	130	1	21	CARDINAL
cjgl-2661	132	1	32	CARDINAL
cjgl-2661	133	1	only $70	MONEY
cjgl-2661	133	2	100	MONEY
cjgl-2661	133	3	zero	CARDINAL
cjgl-2661	133	4	30	MONEY
cjgl-2661	135	1	6401(b)(1	CARDINAL
cjgl-2661	135	2	6402(a	CARDINAL
cjgl-2661	135	3	2006	DATE
cjgl-2661	137	1	sorenson v. sec'y	PERSON
cjgl-2661	137	2	treasury	ORG
cjgl-2661	137	3	475	CARDINAL
cjgl-2661	137	4	851	CARDINAL
cjgl-2661	137	5	863	CARDINAL
cjgl-2661	137	6	1986	DATE
cjgl-2661	139	1	19	CARDINAL
cjgl-2661	139	2	supra	PERSON
cjgl-2661	139	3	11	CARDINAL
cjgl-2661	139	4	397	CARDINAL
cjgl-2661	140	1	20	CARDINAL
cjgl-2661	140	2	the iowa credit	ORG
cjgl-2661	140	3	7%	PERCENT
cjgl-2661	140	4	iowa	GPE
cjgl-2661	140	5	new york	GPE
cjgl-2661	140	6	30%	PERCENT
cjgl-2661	140	7	n.y.	GPE
cjgl-2661	140	8	2006	DATE
cjgl-2661	141	1	21	CARDINAL
cjgl-2661	141	2	cal	ORG
cjgl-2661	142	1	west 2004	DATE
cjgl-2661	143	1	six months	DATE
cjgl-2661	143	2	830	CARDINAL
cjgl-2661	144	1	24.1	CARDINAL
cjgl-2661	144	2	35	CARDINAL
cjgl-2661	144	3	columbia journal of	ORG
cjgl-2661	144	4	irs	ORG
cjgl-2661	146	1	6103(a	CARDINAL
cjgl-2661	149	1	irs	ORG
cjgl-2661	149	2	daily	DATE
cjgl-2661	149	3	1	CARDINAL
cjgl-2661	149	4	2	CARDINAL
cjgl-2661	149	5	3	CARDINAL
cjgl-2661	149	6	u.s.	GPE
cjgl-2661	150	1	22	CARDINAL
cjgl-2661	151	1	irs	ORG
cjgl-2661	151	2	12,000	MONEY
cjgl-2661	151	3	x co.	ORG
cjgl-2661	152	1	irs	ORG
cjgl-2661	152	2	the state revenue department	ORG
cjgl-2661	154	1	23	CARDINAL
cjgl-2661	155	1	62c.30.1(3)(a	CARDINAL
cjgl-2661	155	2	2011	DATE
cjgl-2661	155	3	one year	DATE
cjgl-2661	155	4	n.y	GPE
cjgl-2661	155	5	659	CARDINAL
cjgl-2661	155	6	2006	DATE
cjgl-2661	155	7	90 days	DATE
cjgl-2661	157	1	n.y	GPE
cjgl-2661	157	2	659	CARDINAL
cjgl-2661	157	3	2006	DATE
cjgl-2661	160	1	6203	DATE
cjgl-2661	161	1	n.y.	GPE
cjgl-2661	162	1	r. & regs	ORG
cjgl-2661	164	1	20	CARDINAL
cjgl-2661	164	2	159.5	CARDINAL
cjgl-2661	164	3	2012	DATE
cjgl-2661	165	1	22	CARDINAL
cjgl-2661	165	2	irs	ORG
cjgl-2661	166	1	23	CARDINAL
cjgl-2661	166	2	cal	ORG
cjgl-2661	167	1	19059(a	PRODUCT
cjgl-2661	167	2	west 2004	DATE
cjgl-2661	168	1	two years	DATE
cjgl-2661	168	2	830	CARDINAL
cjgl-2661	169	1	62c.30.1(4)(b)(2	CARDINAL
cjgl-2661	169	2	2011	DATE
cjgl-2661	169	3	one year	DATE
cjgl-2661	169	4	n.j	GPE
cjgl-2661	170	1	ann	PERSON
cjgl-2661	171	1	54a:9-4(c)(3	DATE
cjgl-2661	171	2	1976	DATE
cjgl-2661	171	3	a two year	DATE
cjgl-2661	171	4	n.y	GPE
cjgl-2661	171	5	2006	DATE
cjgl-2661	171	6	a two year	DATE
cjgl-2661	172	1	irs	ORG
cjgl-2661	173	1	cal	ORG
cjgl-2661	174	1	19059(a	PRODUCT
cjgl-2661	174	2	west 2004	DATE
cjgl-2661	175	1	irs	ORG
cjgl-2661	175	2	six months	DATE
cjgl-2661	175	3	two	CARDINAL
cjgl-2661	175	4	columbia journal of	ORG
cjgl-2661	176	1	25	CARDINAL
cjgl-2661	178	1	irs	ORG
cjgl-2661	179	1	iowa	GPE
cjgl-2661	179	2	iowa	GPE
cjgl-2661	179	3	iowa	GPE
cjgl-2661	179	4	iowa	GPE
cjgl-2661	180	1	27	CARDINAL
cjgl-2661	181	1	iowa	GPE
cjgl-2661	182	1	1918	DATE
cjgl-2661	182	2	congress	ORG
cjgl-2661	183	1	28	CARDINAL
cjgl-2661	183	2	the last day	DATE
cjgl-2661	183	3	one	CARDINAL
cjgl-2661	183	4	one years	DATE
cjgl-2661	183	5	830	CARDINAL
cjgl-2661	184	1	62c.30.1(4)(b)(2)(b	CARDINAL
cjgl-2661	184	2	2011	DATE
cjgl-2661	184	3	two years	DATE
cjgl-2661	185	1	24	CARDINAL
cjgl-2661	185	2	n.y	GPE
cjgl-2661	186	1	cohn v. graves	PERSON
cjgl-2661	186	2	300	CARDINAL
cjgl-2661	186	3	308	CARDINAL
cjgl-2661	186	4	313	CARDINAL
cjgl-2661	187	1	25	CARDINAL
cjgl-2661	187	2	shaffer v. carter	PERSON
cjgl-2661	187	3	252	CARDINAL
cjgl-2661	187	4	u.s.	GPE
cjgl-2661	187	5	37	DATE
cjgl-2661	187	6	57	DATE
cjgl-2661	187	7	1920	DATE
cjgl-2661	188	1	26	CARDINAL
cjgl-2661	188	2	iowa	GPE
cjgl-2661	188	3	422.13(5	PRODUCT
cjgl-2661	188	4	2011	DATE
cjgl-2661	189	1	27	CARDINAL
cjgl-2661	190	1	422.9(2)(b	CARDINAL
cjgl-2661	191	1	28	CARDINAL
cjgl-2661	191	2	1918	DATE
cjgl-2661	191	3	i8	ORG
cjgl-2661	191	4	223	CARDINAL
cjgl-2661	191	5	40	CARDINAL
cjgl-2661	191	6	1057	CARDINAL
cjgl-2661	191	7	1074	DATE
cjgl-2661	191	8	2,000	MONEY
cjgl-2661	193	1	29 i.r.c	QUANTITY
cjgl-2661	194	1	7703(a)(1	CARDINAL
cjgl-2661	194	2	west 2011	DATE
cjgl-2661	195	1	lee v. comm'r	PERSON
cjgl-2661	195	2	64	CARDINAL
cjgl-2661	195	3	552	CARDINAL
cjgl-2661	195	4	556	CARDINAL
cjgl-2661	195	5	1975	DATE
cjgl-2661	198	1	550	CARDINAL
cjgl-2661	198	2	9th	ORDINAL
cjgl-2661	198	3	1977	DATE
cjgl-2661	198	4	merrill v. comm'r	ORG
cjgl-2661	198	5	98	CARDINAL
cjgl-2661	199	1	25	DATE
cjgl-2661	199	2	2009	DATE
cjgl-2661	199	3	quoting lee	PERSON
cjgl-2661	199	4	north carolina	GPE
cjgl-2661	200	1	24.1 37 columbia	PERCENT
cjgl-2661	203	1	half	CARDINAL
cjgl-2661	206	1	1930	DATE
cjgl-2661	206	2	1	CARDINAL
cjgl-2661	207	1	the supreme court	ORG
cjgl-2661	210	1	only months	DATE
cjgl-2661	210	2	earl	PERSON
cjgl-2661	210	3	poe	PERSON
cjgl-2661	211	1	2	CARDINAL
cjgl-2661	211	2	washington	GPE
cjgl-2661	211	3	half	CARDINAL
cjgl-2661	212	1	washington	GPE
cjgl-2661	212	2	half	CARDINAL
cjgl-2661	213	1	the supreme court	ORG
cjgl-2661	214	1	4 30	DATE
cjgl-2661	214	2	first	ORDINAL
cjgl-2661	214	3	the twentieth century	DATE
cjgl-2661	215	1	the 1960s	DATE
cjgl-2661	216	1	31 281	CARDINAL
cjgl-2661	216	2	u.s.	GPE
cjgl-2661	216	3	111	CARDINAL
cjgl-2661	216	4	1930	DATE
cjgl-2661	217	1	32 282	CARDINAL
cjgl-2661	217	2	u.s. 101 (1930	DATE
cjgl-2661	218	1	33	CARDINAL
cjgl-2661	218	2	111	CARDINAL
cjgl-2661	219	1	34	CARDINAL
cjgl-2661	219	2	u.s.	GPE
cjgl-2661	219	3	535	CARDINAL
cjgl-2661	219	4	274	CARDINAL
cjgl-2661	219	5	278	CARDINAL
cjgl-2661	219	6	2002	DATE
cjgl-2661	219	7	u.s.	GPE
cjgl-2661	219	8	357	CARDINAL
cjgl-2661	219	9	u.s.	GPE
cjgl-2661	219	10	51	DATE
cjgl-2661	219	11	55	DATE
cjgl-2661	219	12	1958	DATE
cjgl-2661	220	1	38 24.1 columbia	PERCENT
cjgl-2661	220	2	seaborn	PERSON
cjgl-2661	221	1	oklahoma	GPE
cjgl-2661	221	2	oregon	GPE
cjgl-2661	222	1	1944	DATE
cjgl-2661	222	2	v. harmon	PERSON
cjgl-2661	222	3	the supreme court	ORG
cjgl-2661	223	1	1948	DATE
cjgl-2661	223	2	congress	ORG
cjgl-2661	224	1	one	CARDINAL
cjgl-2661	225	1	6	CARDINAL
cjgl-2661	225	2	congress	ORG
cjgl-2661	226	1	two	CARDINAL
cjgl-2661	226	2	two	CARDINAL
cjgl-2661	227	1	today	DATE
cjgl-2661	228	1	1(a	CARDINAL
cjgl-2661	229	1	1951	DATE
cjgl-2661	229	2	congress	ORG
cjgl-2661	231	1	one	CARDINAL
cjgl-2661	231	2	323	CARDINAL
cjgl-2661	231	3	u.s. 44	GPE
cjgl-2661	232	1	36	CARDINAL
cjgl-2661	232	2	1948	DATE
cjgl-2661	232	3	168	CARDINAL
cjgl-2661	232	4	303	CARDINAL
cjgl-2661	232	5	62	CARDINAL
cjgl-2661	233	1	110	CARDINAL
cjgl-2661	233	2	115	CARDINAL
cjgl-2661	235	1	1948	DATE
cjgl-2661	235	2	ninth	ORDINAL
cjgl-2661	235	3	cole	PRODUCT
cjgl-2661	235	4	81	CARDINAL
cjgl-2661	235	5	485	CARDINAL
cjgl-2661	235	6	9th	ORDINAL
cjgl-2661	235	7	1935	DATE
cjgl-2661	236	1	today	DATE
cjgl-2661	237	1	6013(d)(3	CARDINAL
cjgl-2661	239	1	1971	DATE
cjgl-2661	239	2	congress	ORG
cjgl-2661	239	3	first	ORDINAL
cjgl-2661	240	1	6013(e	CARDINAL
cjgl-2661	242	1	91-679	CARDINAL
cjgl-2661	242	2	1	CARDINAL
cjgl-2661	242	3	84	CARDINAL
cjgl-2661	245	1	congress	ORG
cjgl-2661	245	2	cole	PRODUCT
cjgl-2661	246	1	today	DATE
cjgl-2661	247	1	6015	DATE
cjgl-2661	247	2	1998	DATE
cjgl-2661	248	1	6013(e	CARDINAL
cjgl-2661	249	1	boris i. bittker	PERSON
cjgl-2661	249	2	27	CARDINAL
cjgl-2661	250	1	l. rev	PERSON
cjgl-2661	250	2	1389	CARDINAL
cjgl-2661	250	3	1399	CARDINAL
cjgl-2661	250	4	1975	DATE
cjgl-2661	250	5	daniel milstein	PERSON
cjgl-2661	250	6	9	CARDINAL
cjgl-2661	250	7	cardozo pub	ORG
cjgl-2661	251	1	l. pot'y &	ORG
cjgl-2661	251	2	j. 451	PERSON
cjgl-2661	251	3	456-61	CARDINAL
cjgl-2661	252	1	carlton m. smith	PERSON
cjgl-2661	252	2	124	CARDINAL
cjgl-2661	252	3	1266	CARDINAL
cjgl-2661	252	4	1266	CARDINAL
cjgl-2661	252	5	2009	DATE
cjgl-2661	253	1	37	CARDINAL
cjgl-2661	253	2	1948	DATE
cjgl-2661	253	3	168	CARDINAL
cjgl-2661	253	4	301	CARDINAL
cjgl-2661	253	5	62	CARDINAL
cjgl-2661	254	1	110	CARDINAL
cjgl-2661	254	2	114	CARDINAL
cjgl-2661	255	1	3924.1	CARDINAL
cjgl-2661	255	2	columbia	ORG
cjgl-2661	255	3	more than half	CARDINAL
cjgl-2661	255	4	1	CARDINAL
cjgl-2661	255	5	2	CARDINAL
cjgl-2661	256	1	1969	DATE
cjgl-2661	256	2	congress	ORG
cjgl-2661	257	1	1	CARDINAL
cjgl-2661	257	2	four	CARDINAL
cjgl-2661	257	3	1971	DATE
cjgl-2661	258	1	congress	ORG
cjgl-2661	260	1	today	DATE
cjgl-2661	260	2	each half	DATE
cjgl-2661	261	1	today	DATE
cjgl-2661	265	1	2011	DATE
cjgl-2661	265	2	rhode island	GPE
cjgl-2661	265	3	rhode island	GPE
cjgl-2661	265	4	four	CARDINAL
cjgl-2661	265	5	4.75%	PERCENT
cjgl-2661	265	6	rhode island	GPE
cjgl-2661	265	7	55,000	MONEY
cjgl-2661	265	8	four	CARDINAL
cjgl-2661	265	9	9	CARDINAL
cjgl-2661	266	1	only one	CARDINAL
cjgl-2661	268	1	new jersey	GPE
cjgl-2661	269	1	38	CARDINAL
cjgl-2661	269	2	1951	DATE
cjgl-2661	269	3	521	CARDINAL
cjgl-2661	269	4	301	CARDINAL
cjgl-2661	269	5	65	CARDINAL
cjgl-2661	270	1	452	CARDINAL
cjgl-2661	270	2	480	CARDINAL
cjgl-2661	271	1	1.r.c	CARDINAL
cjgl-2661	272	1	1.r.c	CARDINAL
cjgl-2661	273	1	1(b	CARDINAL
cjgl-2661	274	1	39	CARDINAL
cjgl-2661	274	2	gen.	PERSON
cjgl-2661	274	3	4	CARDINAL
cjgl-2661	274	4	jan. 2011	DATE
cjgl-2661	275	1	24.140	CARDINAL
cjgl-2661	276	1	4	CARDINAL
cjgl-2661	278	1	new jersey	GPE
cjgl-2661	278	2	new york	GPE
cjgl-2661	279	1	iowa	GPE
cjgl-2661	280	1	c. doma's	PERSON
cjgl-2661	282	1	40	CARDINAL
cjgl-2661	282	2	n.j	GPE
cjgl-2661	283	1	ann	PERSON
cjgl-2661	284	1	54a:8-3.1(d	CARDINAL
cjgl-2661	284	2	west 2002	DATE
cjgl-2661	284	3	n.y.	GPE
cjgl-2661	284	4	651(b)(4	CARDINAL
cjgl-2661	284	5	2006	DATE
cjgl-2661	285	1	41	CARDINAL
cjgl-2661	285	2	n.j	GPE
cjgl-2661	286	1	ann	PERSON
cjgl-2661	287	1	54a:8-3.1(b	CARDINAL
cjgl-2661	287	2	west 2002	DATE
cjgl-2661	287	3	n.y	GPE
cjgl-2661	287	4	2006	DATE
cjgl-2661	288	1	42	CARDINAL
cjgl-2661	288	2	iowa	GPE
cjgl-2661	288	3	iowa	GPE
cjgl-2661	288	4	3 (2011	DATE
cjgl-2661	290	1	iowa	GPE
cjgl-2661	292	1	43	CARDINAL
cjgl-2661	292	2	andrew koppelman	PERSON
cjgl-2661	292	3	83	CARDINAL
cjgl-2661	292	4	iowa	GPE
cjgl-2661	292	5	l. rev	PERSON
cjgl-2661	293	1	1997	DATE
cjgl-2661	293	2	gary j. simson	PERSON
cjgl-2661	293	3	40	CARDINAL
cjgl-2661	294	1	davis l. rev	PERSON
cjgl-2661	294	2	313	CARDINAL
cjgl-2661	294	3	2006	DATE
cjgl-2661	295	1	patricia a. cain	PERSON
cjgl-2661	295	2	48	CARDINAL
cjgl-2661	295	3	santa	GPE
cjgl-2661	295	4	clara l. rev	PERSON
cjgl-2661	295	5	805	CARDINAL
cjgl-2661	295	6	2008	DATE
cjgl-2661	295	7	anthony c. infanti	PERSON
cjgl-2661	295	8	16	CARDINAL
cjgl-2661	296	1	j. gender & l. 319 (	ORG
cjgl-2661	296	2	2010	DATE
cjgl-2661	296	3	24.1 41	CARDINAL
cjgl-2661	296	4	columbia journal of gender	ORG
cjgl-2661	296	5	doma.44	ORG
cjgl-2661	296	6	irs	ORG
cjgl-2661	299	1	section 3	LAW
cjgl-2661	299	2	u.s.	GPE
cjgl-2661	299	3	congress	ORG
cjgl-2661	299	4	the united states	GPE
cjgl-2661	299	5	one	CARDINAL
cjgl-2661	299	6	one	CARDINAL
cjgl-2661	300	1	45	CARDINAL
cjgl-2661	300	2	title 26	LAW
cjgl-2661	300	3	u.s.	GPE
cjgl-2661	304	1	spouses.46	PRODUCT
cjgl-2661	304	2	william kratzke	PERSON
cjgl-2661	304	3	35	CARDINAL
cjgl-2661	305	1	l. rev	PERSON
cjgl-2661	305	2	399 (2005	DATE
cjgl-2661	305	3	36	CARDINAL
cjgl-2661	306	1	44	DATE
cjgl-2661	306	2	mass.	GPE
cjgl-2661	307	1	u.s.	GPE
cjgl-2661	307	2	dep't of health & human	ORG
cjgl-2661	308	1	682	CARDINAL
cjgl-2661	308	2	1st	ORDINAL
cjgl-2661	309	1	v. gil	PERSON
cjgl-2661	309	2	12-13	CARDINAL
cjgl-2661	309	3	june 29, 2012	DATE
cjgl-2661	309	4	12-15	CARDINAL
cjgl-2661	309	5	july 3, 2012	DATE
cjgl-2661	309	6	dragovich v.	PERSON
cjgl-2661	309	7	u.s.	GPE
cjgl-2661	309	8	treasury	ORG
cjgl-2661	310	1	10-01564	DATE
cjgl-2661	310	2	2012	DATE
cjgl-2661	310	3	1909603	DATE
cjgl-2661	310	4	n.d. cal	GPE
cjgl-2661	311	1	may 24, 2012	DATE
cjgl-2661	311	2	u.s.	GPE
cjgl-2661	312	1	824	CARDINAL
cjgl-2661	313	1	2d 968	DATE
cjgl-2661	313	2	n.d. cal	GPE
cjgl-2661	313	3	2012	DATE
cjgl-2661	313	4	nos	PERSON
cjgl-2661	313	5	12-15388	CARDINAL
cjgl-2661	313	6	9th	ORDINAL
cjgl-2661	315	1	12	CARDINAL
cjgl-2661	315	2	windsor v. u.s.	PERSON
cjgl-2661	316	1	2012	DATE
cjgl-2661	316	2	u.s.	GPE
cjgl-2661	316	3	21785	DATE
cjgl-2661	316	4	2d	DATE
cjgl-2661	316	5	oct 18, 2012	DATE
cjgl-2661	318	1	3:1	CARDINAL
cjgl-2661	318	2	2012	DATE
cjgl-2661	318	3	u.s.	GPE
cjgl-2661	319	1	106713	DATE
cjgl-2661	319	2	d.	NORP
cjgl-2661	320	1	july 31, 2012	DATE
cjgl-2661	321	1	45 1	CARDINAL
cjgl-2661	322	1	46 i.r.c	QUANTITY
cjgl-2661	324	1	267(c)(4	CARDINAL
cjgl-2661	325	1	47	CARDINAL
cjgl-2661	325	2	2011	DATE
cjgl-2661	325	3	5,800	MONEY
cjgl-2661	325	4	42	CARDINAL
cjgl-2661	325	5	24.1	CARDINAL
cjgl-2661	325	6	columbia	ORG
cjgl-2661	325	7	43	CARDINAL
cjgl-2661	325	8	first	ORDINAL
cjgl-2661	325	9	married.48	ORG
cjgl-2661	325	10	first	ORDINAL
cjgl-2661	325	11	30,000	MONEY
cjgl-2661	325	12	second	ORDINAL
cjgl-2661	325	13	30,000	MONEY
cjgl-2661	325	14	first	ORDINAL
cjgl-2661	325	15	30,000	MONEY
cjgl-2661	325	16	second	ORDINAL
cjgl-2661	325	17	3,000	MONEY
cjgl-2661	325	18	second	ORDINAL
cjgl-2661	326	1	49	CARDINAL
cjgl-2661	329	1	the last ten years	DATE
cjgl-2661	330	1	8,500	MONEY
cjgl-2661	331	1	1,600-i.e.	DATE
cjgl-2661	332	1	u.s.	GPE
cjgl-2661	332	2	2 (2011	DATE
cjgl-2661	332	3	http:// www.irs.gov/pub/irs-pdf/fl040	ORG
cjgl-2661	333	1	pdf	ORG
cjgl-2661	334	1	theodore p. seto	PERSON
cjgl-2661	334	2	65	CARDINAL
cjgl-2661	334	3	lee l. rev	PERSON
cjgl-2661	334	4	1529 (2008	DATE
cjgl-2661	335	1	48	CARDINAL
cjgl-2661	335	2	james angelini & jason peterson	ORG
cjgl-2661	335	3	62	CARDINAL
cjgl-2661	335	4	377	CARDINAL
cjgl-2661	335	5	2011	DATE
cjgl-2661	336	1	49	CARDINAL
cjgl-2661	337	1	1211(b	CARDINAL
cjgl-2661	337	2	no more than $3,000	MONEY
cjgl-2661	338	1	50	CARDINAL
cjgl-2661	340	1	51	CARDINAL
cjgl-2661	340	2	august 30, 2011	DATE
cjgl-2661	340	3	irs	ORG
cjgl-2661	340	4	illinois	GPE
cjgl-2661	340	5	illinois	GPE
cjgl-2661	341	1	illinois	GPE
cjgl-2661	341	2	illinois	GPE
cjgl-2661	341	3	section 6013 of the internal revenue	LAW
cjgl-2661	342	1	treasury	ORG
cjgl-2661	342	2	illinois	GPE
cjgl-2661	342	3	2011	DATE
cjgl-2661	342	4	today	DATE
cjgl-2661	342	5	215-62	CARDINAL
cjgl-2661	342	6	7, 2011	DATE
cjgl-2661	344	1	amy s. elliott	PERSON
cjgl-2661	344	2	irs	ORG
cjgl-2661	344	3	2011	DATE
cjgl-2661	344	4	today	DATE
cjgl-2661	344	5	216-5	CARDINAL
cjgl-2661	344	6	nov. 8, 2011	DATE
cjgl-2661	344	7	columbia journal of gender	ORG
cjgl-2661	345	1	irs	ORG
cjgl-2661	345	2	california	GPE
cjgl-2661	346	1	november 2004	DATE
cjgl-2661	346	2	donald	PERSON
cjgl-2661	346	3	patricia cain	PERSON
cjgl-2661	347	1	supreme court	ORG
cjgl-2661	347	2	poe	ORG
cjgl-2661	347	3	irs	ORG
cjgl-2661	347	4	early 2006	DATE
cjgl-2661	347	5	poe	PERSON
cjgl-2661	348	1	california	GPE
cjgl-2661	348	2	half	CARDINAL
cjgl-2661	349	1	anthony infanti	PERSON
cjgl-2661	349	2	california	GPE
cjgl-2661	350	1	"54	ORG
cjgl-2661	351	1	2010	DATE
cjgl-2661	351	2	irs	ORG
cjgl-2661	351	3	california	GPE
cjgl-2661	351	4	january 1	DATE
cjgl-2661	351	5	2007.56	CARDINAL
cjgl-2661	351	6	irs	ORG
cjgl-2661	351	7	seaborn	PERSON
cjgl-2661	352	1	patricia cain	PERSON
cjgl-2661	352	2	santa clara university school of law	ORG
cjgl-2661	353	1	irs	ORG
cjgl-2661	354	1	irs	ORG
cjgl-2661	354	2	irs	ORG
cjgl-2661	355	1	a few weeks later	DATE
cjgl-2661	355	2	irs	ORG
cjgl-2661	356	1	60	CARDINAL
cjgl-2661	357	1	52	CARDINAL
cjgl-2661	357	2	donald h.	PERSON
cjgl-2661	357	3	2004	DATE
cjgl-2661	357	4	today	DATE
cjgl-2661	357	5	227-31	CARDINAL
cjgl-2661	357	6	nov. 24, 2004	DATE
cjgl-2661	358	1	53	CARDINAL
cjgl-2661	360	1	200608038	DATE
cjgl-2661	360	2	feb. 24, 2006	DATE
cjgl-2661	361	1	54	CARDINAL
cjgl-2661	361	2	anthony c. infanti	PERSON
cjgl-2661	361	3	61	CARDINAL
cjgl-2661	361	4	407	CARDINAL
cjgl-2661	361	5	432	CARDINAL
cjgl-2661	362	1	55	CARDINAL
cjgl-2661	363	1	440-44	DATE
cjgl-2661	363	2	56	CARDINAL
cjgl-2661	365	1	201021050	DATE
cjgl-2661	365	2	http://www.irs.gov/pub/irs-wd/1021050	ORG
cjgl-2661	366	1	pdf	ORG
cjgl-2661	367	1	year 2010	DATE
cjgl-2661	367	2	2007-2009	DATE
cjgl-2661	367	3	44	CARDINAL
cjgl-2661	367	4	24.1 columbia	PERCENT
cjgl-2661	367	5	california	GPE
cjgl-2661	367	6	years 2005	DATE
cjgl-2661	367	7	2006	DATE
cjgl-2661	367	8	california	GPE
cjgl-2661	368	1	january 1, 2007	DATE
cjgl-2661	368	2	california	GPE
cjgl-2661	368	3	california	GPE
cjgl-2661	369	1	poe	PERSON
cjgl-2661	369	2	seaborn	PERSON
cjgl-2661	369	3	june 22, 2011	DATE
cjgl-2661	369	4	reid	PERSON
cjgl-2661	369	5	nevada	GPE
cjgl-2661	369	6	october 1, 2009	DATE
cjgl-2661	369	7	irs	ORG
cjgl-2661	369	8	poe v. seaborn	PERSON
cjgl-2661	369	9	october 1, 2009	DATE
cjgl-2661	369	10	nevada	GPE
cjgl-2661	369	11	one-half	CARDINAL
cjgl-2661	371	1	irs	ORG
cjgl-2661	371	2	california	GPE
cjgl-2661	371	3	irs	ORG
cjgl-2661	371	4	2010	DATE
cjgl-2661	371	5	california	GPE
cjgl-2661	372	1	july 27, 2011	DATE
cjgl-2661	372	2	irs	ORG
cjgl-2661	372	3	irs	ORG
cjgl-2661	372	4	california	GPE
cjgl-2661	373	1	irs	ORG
cjgl-2661	373	2	september 16, 2011	DATE
cjgl-2661	373	3	irs	ORG
cjgl-2661	373	4	nineteen	CARDINAL
cjgl-2661	373	5	california	GPE
cjgl-2661	373	6	nevada	GPE
cjgl-2661	374	1	the q & as	ORG
cjgl-2661	374	2	washington	GPE
cjgl-2661	374	3	irs	ORG
cjgl-2661	374	4	the earlier tax years	DATE
cjgl-2661	375	1	57	CARDINAL
cjgl-2661	375	2	dennis j. ventry	PERSON
cjgl-2661	375	3	jr.	PERSON
cjgl-2661	375	4	86	CARDINAL
cjgl-2661	376	1	2011	DATE
cjgl-2661	377	1	58	CARDINAL
cjgl-2661	377	2	irs	ORG
cjgl-2661	377	3	nevada	GPE
cjgl-2661	377	4	half	CARDINAL
cjgl-2661	377	5	2011	DATE
cjgl-2661	377	6	today	DATE
cjgl-2661	377	7	195-19	CARDINAL
cjgl-2661	377	8	oct. 7, 2011	DATE
cjgl-2661	378	1	59	CARDINAL
cjgl-2661	378	2	irs	ORG
cjgl-2661	378	3	california	GPE
cjgl-2661	378	4	2011	DATE
cjgl-2661	378	5	today	DATE
cjgl-2661	378	6	195-24	CARDINAL
cjgl-2661	378	7	oct. 7, 2011	DATE
cjgl-2661	379	1	24.1 45 columbia journal	PERCENT
cjgl-2661	379	2	june 12, 2008	DATE
cjgl-2661	380	1	the q &	ORG
cjgl-2661	380	2	at least one	CARDINAL
cjgl-2661	382	1	washington	GPE
cjgl-2661	382	2	nevada	GPE
cjgl-2661	383	1	obama	PERSON
cjgl-2661	383	2	irs	ORG
cjgl-2661	385	1	d. doma	PERSON
cjgl-2661	385	2	three	CARDINAL
cjgl-2661	385	3	1	CARDINAL
cjgl-2661	385	4	2	CARDINAL
cjgl-2661	385	5	3	CARDINAL
cjgl-2661	385	6	irs	ORG
cjgl-2661	386	1	first	ORDINAL
cjgl-2661	386	2	american	NORP
cjgl-2661	386	3	60	CARDINAL
cjgl-2661	386	4	california	GPE
cjgl-2661	386	5	http://www.irs.gov/newsroom/article/o,,id=245869,00.html	PERSON
cjgl-2661	386	6	mar. 3, 2012	DATE
cjgl-2661	387	1	46 24.1 columbia	PERCENT
cjgl-2661	387	2	the same-sex.6 1	DATE
cjgl-2661	387	3	second	ORDINAL
cjgl-2661	387	4	americans	NORP
cjgl-2661	388	1	second	ORDINAL
cjgl-2661	388	2	four	CARDINAL
cjgl-2661	388	3	first	ORDINAL
cjgl-2661	388	4	third	ORDINAL
cjgl-2661	389	1	first	ORDINAL
cjgl-2661	389	2	two	CARDINAL
cjgl-2661	392	1	lgb	ORG
cjgl-2661	393	1	lgb	GPE
cjgl-2661	393	2	61	CARDINAL
cjgl-2661	393	3	baker v. state	PERSON
cjgl-2661	393	4	744	CARDINAL
cjgl-2661	393	5	864	CARDINAL
cjgl-2661	393	6	1999	DATE
cjgl-2661	394	1	2011	DATE
cjgl-2661	394	2	n.y.	GPE
cjgl-2661	394	3	95	CARDINAL
cjgl-2661	394	4	n.y. dom	GPE
cjgl-2661	396	1	10	CARDINAL
cjgl-2661	396	2	supp	GPE
cjgl-2661	396	3	2012	DATE
cjgl-2661	397	1	frank newport	PERSON
cjgl-2661	397	2	halfofamericans	NORP
cjgl-2661	397	3	gallup	ORG
cjgl-2661	398	1	(may 8, 2012	DATE
cjgl-2661	398	2	americans	NORP
cjgl-2661	398	3	gallup	ORG
cjgl-2661	398	4	the last sixteen years	DATE
cjgl-2661	399	1	62	CARDINAL
cjgl-2661	399	2	richard c.e	PERSON
cjgl-2661	399	3	beck	PERSON
cjgl-2661	399	4	43	CARDINAL
cjgl-2661	400	1	l. rev	PERSON
cjgl-2661	400	2	317	CARDINAL
cjgl-2661	400	3	382	CARDINAL
cjgl-2661	400	4	1990	DATE
cjgl-2661	401	1	canada	GPE
cjgl-2661	402	1	anthony infanti	PERSON
cjgl-2661	402	2	the united states	GPE
cjgl-2661	402	3	2010	DATE
cjgl-2661	402	4	utah	GPE
cjgl-2661	402	5	l. rev	PERSON
cjgl-2661	402	6	605	CARDINAL
cjgl-2661	402	7	2010	DATE
cjgl-2661	402	8	canadian	NORP
cjgl-2661	402	9	u.s.	GPE
cjgl-2661	402	10	american	NORP
cjgl-2661	403	1	63	CARDINAL
cjgl-2661	404	1	tara siegel bernard	PERSON
cjgl-2661	404	2	n.y.	GPE
cjgl-2661	404	3	feb. 29, 2012	DATE
cjgl-2661	404	4	4:28 pm	TIME
cjgl-2661	404	5	http://bucks.blogs.nytimes.com/2012/02/29/is-tax-software-sophisticated-enough-for-samesex-couples/?emc=eta l. 24.1	PERSON
cjgl-2661	404	6	47	CARDINAL
cjgl-2661	404	7	columbia journal of gender	ORG
cjgl-2661	408	1	irs	ORG
cjgl-2661	408	2	the fiscal year	DATE
cjgl-2661	408	3	september 30, 2011	DATE
cjgl-2661	408	4	roughly 140 million	CARDINAL
cjgl-2661	408	5	irs	ORG
cjgl-2661	408	6	only 1.1%	PERCENT
cjgl-2661	409	1	irs	ORG
cjgl-2661	410	1	1	CARDINAL
cjgl-2661	410	2	2	CARDINAL
cjgl-2661	410	3	3	CARDINAL
cjgl-2661	411	1	two	CARDINAL
cjgl-2661	414	1	thirteen	CARDINAL
cjgl-2661	416	1	thirteen	CARDINAL
cjgl-2661	416	2	california	GPE
cjgl-2661	416	3	connecticut	GPE
cjgl-2661	416	4	64	CARDINAL
cjgl-2661	416	5	treasury	ORG
cjgl-2661	416	6	internal revenue serv.	ORG
cjgl-2661	417	1	2011	DATE
cjgl-2661	417	2	22	CARDINAL
cjgl-2661	418	1	9a	CARDINAL
cjgl-2661	418	2	2011	DATE
cjgl-2661	418	3	65	CARDINAL
cjgl-2661	418	4	nineteen	CARDINAL
cjgl-2661	419	1	3	CARDINAL
cjgl-2661	419	2	181	CARDINAL
cjgl-2661	419	3	six	CARDINAL
cjgl-2661	419	4	connecticut	GPE
cjgl-2661	419	5	iowa	GPE
cjgl-2661	419	6	massachusetts	GPE
cjgl-2661	419	7	new hampshire	GPE
cjgl-2661	419	8	new york	GPE
cjgl-2661	419	9	vermont	GPE
cjgl-2661	420	1	an additional nine	CARDINAL
cjgl-2661	420	2	delaware	GPE
cjgl-2661	420	3	hawaii	GPE
cjgl-2661	420	4	illinois	GPE
cjgl-2661	420	5	new jersey	GPE
cjgl-2661	420	6	rhode island	GPE
cjgl-2661	420	7	california	GPE
cjgl-2661	420	8	nevada	GPE
cjgl-2661	420	9	oregon	GPE
cjgl-2661	421	1	an additional five or	CARDINAL
cjgl-2661	421	2	six	CARDINAL
cjgl-2661	421	3	48 24.1 columbia	PERCENT
cjgl-2661	421	4	delaware	GPE
cjgl-2661	421	5	hawaii	GPE
cjgl-2661	421	6	illinois	GPE
cjgl-2661	421	7	iowa	GPE
cjgl-2661	421	8	massachusetts	GPE
cjgl-2661	421	9	new hampshire	GPE
cjgl-2661	421	10	new jersey	GPE
cjgl-2661	421	11	new york	GPE
cjgl-2661	421	12	oregon	GPE
cjgl-2661	421	13	rhode island	GPE
cjgl-2661	421	14	vermont	GPE
cjgl-2661	424	1	only three	CARDINAL
cjgl-2661	424	2	rhode island	GPE
cjgl-2661	424	3	delaware	GPE
cjgl-2661	424	4	hawaii	GPE
cjgl-2661	425	1	rhode island	GPE
cjgl-2661	425	2	first	ORDINAL
cjgl-2661	425	3	july 1, 2011	DATE
cjgl-2661	426	1	delaware	GPE
cjgl-2661	426	2	hawaii	GPE
cjgl-2661	426	3	first	ORDINAL
cjgl-2661	426	4	january 1, 2012	DATE
cjgl-2661	427	1	hawaii	GPE
cjgl-2661	427	2	hawaii	GPE
cjgl-2661	427	3	the hawaii department of taxation	ORG
cjgl-2661	428	1	delaware	GPE
cjgl-2661	428	2	2012	DATE
cjgl-2661	428	3	colorado	GPE
cjgl-2661	428	4	maine	GPE
cjgl-2661	428	5	maryland	GPE
cjgl-2661	428	6	wisconsin	GPE
cjgl-2661	428	7	maryland	GPE
cjgl-2661	428	8	new mexico	GPE
cjgl-2661	428	9	wyoming	GPE
cjgl-2661	429	1	washington	GPE
cjgl-2661	429	2	maryland	GPE
cjgl-2661	430	1	s.b.	PERSON
cjgl-2661	430	2	241	CARDINAL
cjgl-2661	430	3	430th	GPE
cjgl-2661	431	1	gen	PERSON
cjgl-2661	431	2	assemb	PERSON
cjgl-2661	432	1	md.	GPE
cjgl-2661	432	2	2012	DATE
cjgl-2661	432	3	md.	GPE
cjgl-2661	432	4	ann.	PERSON
cjgl-2661	433	1	2-201	CARDINAL
cjgl-2661	433	2	westlaw	GPE
cjgl-2661	433	3	2012	DATE
cjgl-2661	434	1	sess	PERSON
cjgl-2661	435	1	jan. 1, 2013	DATE
cjgl-2661	435	2	6239	CARDINAL
cjgl-2661	435	3	62d	CARDINAL
cjgl-2661	436	1	sess	PERSON
cjgl-2661	437	1	2012	DATE
cjgl-2661	438	1	1999	DATE
cjgl-2661	438	2	june 7, 2012	DATE
cjgl-2661	440	1	sarah breitenbach	PERSON
cjgl-2661	440	2	md.	GPE
cjgl-2661	441	1	mar. 1, 2012	DATE
cjgl-2661	441	2	md	GPE
cjgl-2661	441	3	david hill	PERSON
cjgl-2661	441	4	maryland	GPE
cjgl-2661	441	5	washington times	ORG
cjgl-2661	441	6	june 7, 2012	DATE
cjgl-2661	441	7	kirk johnson	PERSON
cjgl-2661	441	8	washington state	GPE
cjgl-2661	441	9	n.y.	GPE
cjgl-2661	441	10	june 6,2012	DATE
cjgl-2661	442	1	nineteen	CARDINAL
cjgl-2661	442	2	nevada	GPE
cjgl-2661	442	3	washington	GPE
cjgl-2661	443	1	washington	GPE
cjgl-2661	445	1	business &	ORG
cjgl-2661	446	1	http:// dor.wa.gov/content/findtaxesandrates/bandotax/	PERSON
cjgl-2661	446	2	mar. 2, 2012	DATE
cjgl-2661	447	1	nineteen	CARDINAL
cjgl-2661	447	2	colorado	GPE
cjgl-2661	447	3	maine	GPE
cjgl-2661	447	4	maryland	GPE
cjgl-2661	447	5	wisconsin	GPE
cjgl-2661	448	1	3	CARDINAL
cjgl-2661	449	1	maryland	GPE
cjgl-2661	450	1	md.	GPE
cjgl-2661	450	2	ann.	GPE
cjgl-2661	450	3	2010	DATE
cjgl-2661	450	4	md.	GPE
cjgl-2661	450	5	ann.	GPE
cjgl-2661	451	1	13	CARDINAL
cjgl-2661	451	2	supp	GPE
cjgl-2661	452	1	2010	DATE
cjgl-2661	454	1	maryland	GPE
cjgl-2661	455	1	supra	PERSON
cjgl-2661	456	1	24.1	CARDINAL
cjgl-2661	456	2	49	CARDINAL
cjgl-2661	456	3	columbia journal of	ORG
cjgl-2661	457	1	the rhode island department of revenue	ORG
cjgl-2661	457	2	rhode island	GPE
cjgl-2661	457	3	2011	DATE
cjgl-2661	457	4	earlier this year.66	TIME
cjgl-2661	461	1	first	ORDINAL
cjgl-2661	463	1	washington	GPE
cjgl-2661	463	2	2013	DATE
cjgl-2661	463	3	first	ORDINAL
cjgl-2661	467	1	66	CARDINAL
cjgl-2661	467	2	maryland	GPE
cjgl-2661	467	3	new mexico	GPE
cjgl-2661	467	4	two	CARDINAL
cjgl-2661	469	1	february 2010	DATE
cjgl-2661	469	2	maryland	GPE
cjgl-2661	469	3	maryland	GPE
cjgl-2661	470	1	maryland	GPE
cjgl-2661	470	2	95	CARDINAL
cjgl-2661	471	1	3 (2010	DATE
cjgl-2661	472	1	maryland	GPE
cjgl-2661	472	2	maryland	GPE
cjgl-2661	472	3	maryland	GPE
cjgl-2661	472	4	maryland	GPE
cjgl-2661	474	1	md.	GPE
cjgl-2661	474	2	mar. 3, 2012	DATE
cjgl-2661	475	1	maryland	GPE
cjgl-2661	475	2	california	GPE
cjgl-2661	476	1	v. cowan	PERSON
cjgl-2661	476	2	69	CARDINAL
cjgl-2661	476	3	md.	GPE
cjgl-2661	477	1	may 18, 2012	DATE
cjgl-2661	478	1	new mexico	GPE
cjgl-2661	478	2	one	CARDINAL
cjgl-2661	478	3	nineteen	CARDINAL
cjgl-2661	478	4	january 2011	DATE
cjgl-2661	478	5	mexico	GPE
cjgl-2661	482	1	11-01	CARDINAL
cjgl-2661	483	1	new mexico	GPE
cjgl-2661	485	1	new mexico's	GPE
cjgl-2661	485	2	2011	DATE
cjgl-2661	486	1	50 24.1	CARDINAL
cjgl-2661	486	2	columbia	ORG
cjgl-2661	487	1	connecticut	GPE
cjgl-2661	487	2	vermont	GPE
cjgl-2661	487	3	new hampshire	GPE
cjgl-2661	487	4	california	GPE
cjgl-2661	489	1	seven	CARDINAL
cjgl-2661	491	1	california	GPE
cjgl-2661	491	2	california	GPE
cjgl-2661	491	3	california	GPE
cjgl-2661	491	4	1	CARDINAL
cjgl-2661	491	5	massachusetts	GPE
cjgl-2661	491	6	massachusetts	GPE
cjgl-2661	491	7	first	ORDINAL
cjgl-2661	492	1	2003	DATE
cjgl-2661	492	2	massachusetts	GPE
cjgl-2661	493	1	the massachusetts department of revenue	ORG
cjgl-2661	493	2	supreme judicial court's	ORG
cjgl-2661	493	3	massachusetts	GPE
cjgl-2661	493	4	67	CARDINAL
cjgl-2661	493	5	california	GPE
cjgl-2661	493	6	california	GPE
cjgl-2661	493	7	a few months in 2008	DATE
cjgl-2661	494	1	3	CARDINAL
cjgl-2661	494	2	200	CARDINAL
cjgl-2661	495	1	california	GPE
cjgl-2661	495	2	november 2008	DATE
cjgl-2661	496	1	cal	PERSON
cjgl-2661	498	1	west 2012	DATE
cjgl-2661	499	1	68 798	CARDINAL
cjgl-2661	499	2	941	CARDINAL
cjgl-2661	499	3	2003	DATE
cjgl-2661	500	1	5124.1	CARDINAL
cjgl-2661	500	2	columbia	ORG
cjgl-2661	501	1	6 9	CARDINAL
cjgl-2661	501	2	massachusetts	GPE
cjgl-2661	502	1	massachusetts	GPE
cjgl-2661	502	2	massachusetts	GPE
cjgl-2661	502	3	the massachusetts department of revenue	ORG
cjgl-2661	502	4	massachusetts	GPE
cjgl-2661	503	1	c. iowa	GPE
cjgl-2661	503	2	massachusetts	GPE
cjgl-2661	503	3	iowa	GPE
cjgl-2661	503	4	supreme court	ORG
cjgl-2661	504	1	massachusetts	GPE
cjgl-2661	504	2	iowa	GPE
cjgl-2661	505	1	the iowa department of revenue	ORG
cjgl-2661	505	2	two	CARDINAL
cjgl-2661	505	3	iowa	GPE
cjgl-2661	505	4	iowa	GPE
cjgl-2661	505	5	1	CARDINAL
cjgl-2661	505	6	iowa	GPE
cjgl-2661	505	7	year 2009	DATE
cjgl-2661	505	8	2	CARDINAL
cjgl-2661	505	9	iowa	GPE
cjgl-2661	507	1	69	CARDINAL
cjgl-2661	507	2	info	PERSON
cjgl-2661	508	1	04-17	CARDINAL
cjgl-2661	508	2	massachusetts	GPE
cjgl-2661	508	3	mass.	GPE
cjgl-2661	509	1	july 7, 2004	DATE
cjgl-2661	510	1	70	CARDINAL
cjgl-2661	511	1	2011	DATE
cjgl-2661	511	2	16 (2011	DATE
cjgl-2661	513	1	2011	DATE
cjgl-2661	513	2	19 (2011	DATE
cjgl-2661	514	1	71	CARDINAL
cjgl-2661	514	2	vamrnum v. brien	PERSON
cjgl-2661	514	3	763	CARDINAL
cjgl-2661	514	4	862	CARDINAL
cjgl-2661	514	5	2009	DATE
cjgl-2661	515	1	72	DATE
cjgl-2661	515	2	iowa	GPE
cjgl-2661	515	3	iowa	GPE
cjgl-2661	515	4	jun. 20, 2012	DATE
cjgl-2661	516	1	52 24.1 columbia	PERCENT
cjgl-2661	516	2	iowa	GPE
cjgl-2661	520	1	iowa	GPE
cjgl-2661	521	1	iowa	GPE
cjgl-2661	522	1	iowa	GPE
cjgl-2661	522	2	iowa	GPE
cjgl-2661	522	3	6	CARDINAL
cjgl-2661	522	4	the iowa department of revenue's	ORG
cjgl-2661	522	5	2011	DATE
cjgl-2661	522	6	iowa	GPE
cjgl-2661	522	7	iowa	GPE
cjgl-2661	522	8	iowa	GPE
cjgl-2661	523	1	d. connecticut	GPE
cjgl-2661	523	2	2005	DATE
cjgl-2661	523	3	the connecticut general assembly	ORG
cjgl-2661	524	1	the supreme court of connecticut	ORG
cjgl-2661	524	2	2008	DATE
cjgl-2661	524	3	2009	DATE
cjgl-2661	524	4	the connecticut general assembly	ORG
cjgl-2661	524	5	connecticut	GPE
cjgl-2661	524	6	october 1, 2010	DATE
cjgl-2661	524	7	connecticut civil union	ORG
cjgl-2661	525	1	connecticut	GPE
cjgl-2661	525	2	73	CARDINAL
cjgl-2661	526	1	2	CARDINAL
cjgl-2661	526	2	75	CARDINAL
cjgl-2661	526	3	iowa	GPE
cjgl-2661	526	4	2012 reg	DATE
cjgl-2661	526	5	sess	PERSON
cjgl-2661	527	1	76	CARDINAL
cjgl-2661	528	1	422.13(5	CARDINAL
cjgl-2661	529	1	iowa	GPE
cjgl-2661	529	2	iowa	GPE
cjgl-2661	529	3	49 (2011	DATE
cjgl-2661	530	1	78	CARDINAL
cjgl-2661	530	2	conn	GPE
cjgl-2661	531	1	ann	PERSON
cjgl-2661	532	1	2009	DATE
cjgl-2661	533	1	79	CARDINAL
cjgl-2661	533	2	kerrigan	PERSON
cjgl-2661	534	1	407	CARDINAL
cjgl-2661	534	2	2008	DATE
cjgl-2661	535	1	80 2009	DATE
cjgl-2661	535	2	conn.	GPE
cjgl-2661	536	1	13	CARDINAL
cjgl-2661	536	2	conn	GPE
cjgl-2661	538	1	46b-20	DATE
cjgl-2661	538	2	west supp	GPE
cjgl-2661	539	1	2011	DATE
cjgl-2661	540	1	4	CARDINAL
cjgl-2661	540	2	two	CARDINAL
cjgl-2661	542	1	81 2009	DATE
cjgl-2661	542	2	conn.	GPE
cjgl-2661	542	3	13,§§ 1012	CARDINAL
cjgl-2661	543	1	24.1	CARDINAL
cjgl-2661	543	2	53	CARDINAL
cjgl-2661	543	3	columbia journal of gender	ORG
cjgl-2661	543	4	1	CARDINAL
cjgl-2661	543	5	2	CARDINAL
cjgl-2661	543	6	massachusetts	GPE
cjgl-2661	543	7	iowa	GPE
cjgl-2661	543	8	connecticut	GPE
cjgl-2661	543	9	new york	GPE
cjgl-2661	543	10	new jersey	GPE
cjgl-2661	543	11	connecticut	GPE
cjgl-2661	543	12	returns.83	ORG
cjgl-2661	543	13	new york	GPE
cjgl-2661	543	14	new jersey	GPE
cjgl-2661	543	15	connecticut	GPE
cjgl-2661	543	16	connecticut	GPE
cjgl-2661	543	17	connecticut	GPE
cjgl-2661	544	1	1994	DATE
cjgl-2661	546	1	the connecticut department of revenue services	ORG
cjgl-2661	547	1	one	CARDINAL
cjgl-2661	547	2	2010	DATE
cjgl-2661	547	3	connecticut	GPE
cjgl-2661	547	4	2009	CARDINAL
cjgl-2661	547	5	connecticut	GPE
cjgl-2661	547	6	2010	DATE
cjgl-2661	547	7	2011	DATE
cjgl-2661	547	8	2008	DATE
cjgl-2661	547	9	the supreme court of connecticut states:	ORG
cjgl-2661	547	10	connecticut	GPE
cjgl-2661	547	11	kerrigan	PERSON
cjgl-2661	547	12	connecticut	GPE
cjgl-2661	547	13	82	CARDINAL
cjgl-2661	548	1	2	CARDINAL
cjgl-2661	548	2	83	CARDINAL
cjgl-2661	548	3	conn.	GPE
cjgl-2661	550	1	12-702(c)(1)-l(b)-(d	CARDINAL
cjgl-2661	550	2	2012	DATE
cjgl-2661	551	1	84	CARDINAL
cjgl-2661	552	1	12-702(c)(1)-l(a	CARDINAL
cjgl-2661	552	2	85	CARDINAL
cjgl-2661	552	3	conn	GPE
cjgl-2661	553	1	2010	DATE
cjgl-2661	553	2	5	CARDINAL
cjgl-2661	553	3	2010	DATE
cjgl-2661	553	4	86	CARDINAL
cjgl-2661	553	5	conn	GPE
cjgl-2661	555	1	2011	DATE
cjgl-2661	555	2	7 (2011	DATE
cjgl-2661	555	3	http://	CARDINAL
cjgl-2661	556	1	54	CARDINAL
cjgl-2661	556	2	24.1	CARDINAL
cjgl-2661	556	3	connecticut	GPE
cjgl-2661	557	1	2011	DATE
cjgl-2661	557	2	connecticut	GPE
cjgl-2661	557	3	connecticut	GPE
cjgl-2661	561	1	connecticut	GPE
cjgl-2661	561	2	first	ORDINAL
cjgl-2661	561	3	connecticut	GPE
cjgl-2661	562	1	connecticut	GPE
cjgl-2661	562	2	one	CARDINAL
cjgl-2661	563	1	connecticut	GPE
cjgl-2661	563	2	connecticut	GPE
cjgl-2661	563	3	connecticut	GPE
cjgl-2661	565	1	1	CARDINAL
cjgl-2661	565	2	connecticut	GPE
cjgl-2661	567	1	86	CARDINAL
cjgl-2661	567	2	87	CARDINAL
cjgl-2661	567	3	kerrigan	PERSON
cjgl-2661	567	4	conn.	GPE
cjgl-2661	567	5	feb. 20, 2012	DATE
cjgl-2661	568	1	88	CARDINAL
cjgl-2661	568	2	conn	GPE
cjgl-2661	570	1	2011	DATE
cjgl-2661	570	2	17 (2011	DATE
cjgl-2661	570	3	cti	ORG
cjgl-2661	570	4	89	CARDINAL
cjgl-2661	570	5	conn	GPE
cjgl-2661	572	1	2011	DATE
cjgl-2661	572	2	1 (2011	DATE
cjgl-2661	572	3	11	CARDINAL
cjgl-2661	573	1	90	CARDINAL
cjgl-2661	574	1	18	CARDINAL
cjgl-2661	575	1	24.1 55	CARDINAL
cjgl-2661	575	2	columbia journal of gender	ORG
cjgl-2661	575	3	first	ORDINAL
cjgl-2661	576	1	connecticut	GPE
cjgl-2661	576	2	connecticut	GPE
cjgl-2661	577	1	e. vermont	PERSON
cjgl-2661	577	2	1999	DATE
cjgl-2661	577	3	the vermont supreme	ORG
cjgl-2661	577	4	2000	DATE
cjgl-2661	577	5	vermont	GPE
cjgl-2661	577	6	first	ORDINAL
cjgl-2661	577	7	vermont	GPE
cjgl-2661	578	1	september 1, 2009	DATE
cjgl-2661	578	2	vermont	GPE
cjgl-2661	579	1	96	CARDINAL
cjgl-2661	580	1	the vermont department of taxes issued technical	ORG
cjgl-2661	580	2	oct. 7, 2010),97	DATE
cjgl-2661	580	3	vermont	GPE
cjgl-2661	581	1	vermont	GPE
cjgl-2661	582	1	vermont	GPE
cjgl-2661	582	2	vermont	GPE
cjgl-2661	583	1	91	CARDINAL
cjgl-2661	584	1	23	CARDINAL
cjgl-2661	585	1	92	CARDINAL
cjgl-2661	586	1	22	DATE
cjgl-2661	588	1	93	CARDINAL
cjgl-2661	588	2	baker v. state	PERSON
cjgl-2661	588	3	744	CARDINAL
cjgl-2661	588	4	864	CARDINAL
cjgl-2661	588	5	1999	DATE
cjgl-2661	589	1	94	CARDINAL
cjgl-2661	589	2	2000	DATE
cjgl-2661	589	3	vt	GPE
cjgl-2661	590	1	72	CARDINAL
cjgl-2661	591	1	95 2000	DATE
cjgl-2661	591	2	vt	GPE
cjgl-2661	591	3	72	CARDINAL
cjgl-2661	591	4	74	DATE
cjgl-2661	591	5	vt	GPE
cjgl-2661	592	1	ann	PERSON
cjgl-2661	594	1	15	CARDINAL
cjgl-2661	594	2	14	CARDINAL
cjgl-2661	594	3	2011	DATE
cjgl-2661	595	1	96	CARDINAL
cjgl-2661	595	2	2009	DATE
cjgl-2661	595	3	33	CARDINAL
cjgl-2661	596	1	ann	PERSON
cjgl-2661	598	1	15	CARDINAL
cjgl-2661	598	2	8 (2011	DATE
cjgl-2661	599	1	97	CARDINAL
cjgl-2661	600	1	bull	PERSON
cjgl-2661	601	1	55, 2010	DATE
cjgl-2661	601	2	6	CARDINAL
cjgl-2661	601	3	vt	GPE
cjgl-2661	602	1	oct. 7, 2010	DATE
cjgl-2661	603	1	98	CARDINAL
cjgl-2661	603	2	2000	DATE
cjgl-2661	603	3	vermont	GPE
cjgl-2661	603	4	2012	DATE
cjgl-2661	604	1	vt	GPE
cjgl-2661	606	1	bull	PERSON
cjgl-2661	607	1	23	CARDINAL
cjgl-2661	607	2	jan. 13, 2012	DATE
cjgl-2661	608	1	56	CARDINAL
cjgl-2661	608	2	24.1	CARDINAL
cjgl-2661	608	3	vermont	GPE
cjgl-2661	608	4	the united states	GPE
cjgl-2661	609	1	9	CARDINAL
cjgl-2661	609	2	vermont	GPE
cjgl-2661	610	1	vermont	GPE
cjgl-2661	612	1	vermont	GPE
cjgl-2661	613	1	vermont	GPE
cjgl-2661	614	1	irs	ORG
cjgl-2661	616	1	vermont	GPE
cjgl-2661	617	1	irs	ORG
cjgl-2661	618	1	the vermont civil union	ORG
cjgl-2661	619	1	vermont	GPE
cjgl-2661	619	2	only one	CARDINAL
cjgl-2661	620	1	vermont	GPE
cjgl-2661	620	2	0' vermont	ORG
cjgl-2661	621	1	only 99	CARDINAL
cjgl-2661	621	2	vt	GPE
cjgl-2661	622	1	ann	PERSON
cjgl-2661	624	1	32	CARDINAL
cjgl-2661	624	2	586	CARDINAL
cjgl-2661	624	3	2012	DATE
cjgl-2661	625	1	100	CARDINAL
cjgl-2661	626	1	bull	PERSON
cjgl-2661	627	1	55, 2010	DATE
cjgl-2661	627	2	6	CARDINAL
cjgl-2661	627	3	10-11	CARDINAL
cjgl-2661	628	1	101	CARDINAL
cjgl-2661	629	1	3-10	CARDINAL
cjgl-2661	630	1	24.1 57	PERCENT
cjgl-2661	630	2	columbia journal of gender	ORG
cjgl-2661	630	3	vermont	GPE
cjgl-2661	630	4	first	ORDINAL
cjgl-2661	630	5	two	CARDINAL
cjgl-2661	630	6	return.12	PERSON
cjgl-2661	630	7	vermont	GPE
cjgl-2661	631	1	first	ORDINAL
cjgl-2661	632	1	vt	PERSON
cjgl-2661	632	2	irs	ORG
cjgl-2661	632	3	irs	ORG
cjgl-2661	632	4	vt	GPE
cjgl-2661	633	1	vermont	GPE
cjgl-2661	634	1	"'o	GPE
cjgl-2661	634	2	f. new hampshire	PERSON
cjgl-2661	634	3	2007	DATE
cjgl-2661	634	4	new hampshire	GPE
cjgl-2661	634	5	january 1, 2010	DATE
cjgl-2661	634	6	new hampshire	GPE
cjgl-2661	634	7	january 1	DATE
cjgl-2661	634	8	2011.10	CARDINAL
cjgl-2661	634	9	new hampshire	GPE
cjgl-2661	634	10	twelve	CARDINAL
cjgl-2661	636	1	102	CARDINAL
cjgl-2661	636	2	vt	GPE
cjgl-2661	637	1	2011	DATE
cjgl-2661	637	2	vt.	GPE
cjgl-2661	637	3	in113	ORG
cjgl-2661	637	4	1 (2011	DATE
cjgl-2661	638	1	103	CARDINAL
cjgl-2661	638	2	vt	GPE
cjgl-2661	639	1	2011	DATE
cjgl-2661	639	2	1 (2011	DATE
cjgl-2661	640	1	11	CARDINAL
cjgl-2661	641	1	104	CARDINAL
cjgl-2661	642	1	2011	DATE
cjgl-2661	642	2	7 (2011	DATE
cjgl-2661	642	3	11	CARDINAL
cjgl-2661	643	1	105	CARDINAL
cjgl-2661	644	1	103	CARDINAL
cjgl-2661	644	2	1	CARDINAL
cjgl-2661	644	3	106	CARDINAL
cjgl-2661	644	4	june 4, 2007	DATE
cjgl-2661	644	5	2007	DATE
cjgl-2661	644	6	n.h.	GPE
cjgl-2661	645	1	58	DATE
cjgl-2661	645	2	n.h.	GPE
cjgl-2661	647	1	ann	PERSON
cjgl-2661	648	1	457	CARDINAL
cjgl-2661	648	2	2009	DATE
cjgl-2661	649	1	107	CARDINAL
cjgl-2661	649	2	june 3, 2009	DATE
cjgl-2661	649	3	2009	DATE
cjgl-2661	649	4	n.h.	GPE
cjgl-2661	649	5	59	CARDINAL
cjgl-2661	649	6	n.h.	GPE
cjgl-2661	651	1	ann	PERSON
cjgl-2661	653	1	108	CARDINAL
cjgl-2661	654	1	2011	DATE
cjgl-2661	654	2	nh1040	PERSON
cjgl-2661	654	3	1 (2011	DATE
cjgl-2661	656	1	only one	CARDINAL
cjgl-2661	656	2	24.158	CARDINAL
cjgl-2661	656	3	columbia journal of	ORG
cjgl-2661	656	4	new hampshire	GPE
cjgl-2661	657	1	109	CARDINAL
cjgl-2661	657	2	2011	DATE
cjgl-2661	657	3	new hampshire	GPE
cjgl-2661	657	4	new hampshire	GPE
cjgl-2661	657	5	january 1, 2011	DATE
cjgl-2661	659	1	g. district	PERSON
cjgl-2661	659	2	1992	DATE
cjgl-2661	659	3	the united states	GPE
cjgl-2661	659	4	congress	ORG
cjgl-2661	659	5	several years	DATE
cjgl-2661	660	1	2010	DATE
cjgl-2661	662	1	iowa	GPE
cjgl-2661	664	1	3	CARDINAL
cjgl-2661	664	2	n.h.	GPE
cjgl-2661	664	3	2011	DATE
cjgl-2661	664	4	1 (2011	DATE
cjgl-2661	664	5	http://www.revenue.nh.gov/forms/20 11	ORG
cjgl-2661	665	1	109	CARDINAL
cjgl-2661	665	2	n.h.	GPE
cjgl-2661	666	1	ann	PERSON
cjgl-2661	667	1	77:5	CARDINAL
cjgl-2661	667	2	2012	DATE
cjgl-2661	668	1	110	CARDINAL
cjgl-2661	668	2	n.h.	GPE
cjgl-2661	669	1	2011	DATE
cjgl-2661	669	2	2 (2011	DATE
cjgl-2661	669	3	http://www.revenue.nh.gov/forms/20 1	FAC
cjgl-2661	670	1	1992	DATE
cjgl-2661	671	1	39	CARDINAL
cjgl-2661	671	2	d.c. reg	ORG
cjgl-2661	672	1	2861	CARDINAL
cjgl-2661	672	2	1992	DATE
cjgl-2661	672	3	d.c.	ORG
cjgl-2661	672	4	32-701	CARDINAL
cjgl-2661	672	5	710	CARDINAL
cjgl-2661	672	6	2007 & supp	ORG
cjgl-2661	673	1	2011	DATE
cjgl-2661	674	1	112	CARDINAL
cjgl-2661	674	2	2009	DATE
cjgl-2661	674	3	57	CARDINAL
cjgl-2661	674	4	27 (2009	DATE
cjgl-2661	674	5	d.c.	ORG
cjgl-2661	674	6	46-401	CARDINAL
cjgl-2661	674	7	west 2012	DATE
cjgl-2661	675	1	113	CARDINAL
cjgl-2661	675	2	47-1805.01(e	CARDINAL
cjgl-2661	675	3	2009 & supp	ORG
cjgl-2661	676	1	2011	DATE
cjgl-2661	676	2	1986	DATE
cjgl-2661	676	3	1986	DATE
cjgl-2661	677	1	24.1 59 columbia	PERCENT
cjgl-2661	677	2	2007	DATE
cjgl-2661	678	1	.as	PERSON
cjgl-2661	680	1	4	CARDINAL
cjgl-2661	680	2	2010	DATE
cjgl-2661	681	1	1	CARDINAL
cjgl-2661	681	2	2	CARDINAL
cjgl-2661	682	1	12	CARDINAL
cjgl-2661	682	2	1	CARDINAL
cjgl-2661	685	1	114	CARDINAL
cjgl-2661	686	1	47-1805.01(f)(lexisnexis	CARDINAL
cjgl-2661	686	2	supp	GPE
cjgl-2661	686	3	2011	DATE
cjgl-2661	687	1	115	CARDINAL
cjgl-2661	688	1	47-1805.01(g	DATE
cjgl-2661	688	2	supp	GPE
cjgl-2661	689	1	2011	DATE
cjgl-2661	690	1	116	CARDINAL
cjgl-2661	690	2	2010-02	DATE
cjgl-2661	690	3	d.c.	GPE
cjgl-2661	690	4	jan. 12, 2010	DATE
cjgl-2661	690	5	otr tax notice	ORG
cjgl-2661	690	6	2010-03	DATE
cjgl-2661	690	7	d.c.	GPE
cjgl-2661	690	8	mar. 3, 2010	DATE
cjgl-2661	691	1	117	CARDINAL
cjgl-2661	691	2	d.c.	GPE
cjgl-2661	691	3	2011	DATE
cjgl-2661	691	4	d.c.	GPE
cjgl-2661	691	5	28	CARDINAL
cjgl-2661	691	6	2011	DATE
cjgl-2661	691	7	2012/2011	PERSON
cjgl-2661	692	1	118	CARDINAL
cjgl-2661	692	2	12	CARDINAL
cjgl-2661	692	3	the dc department of health (see	ORG
cjgl-2661	692	4	d.c.	GPE
cjgl-2661	692	5	32-701(3	CARDINAL
cjgl-2661	692	6	60	CARDINAL
cjgl-2661	695	1	2	CARDINAL
cjgl-2661	695	2	d-40	GPE
cjgl-2661	696	1	h. new york	PERSON
cjgl-2661	696	2	a number of years	DATE
cjgl-2661	696	3	new york	GPE
cjgl-2661	696	4	new york	GPE
cjgl-2661	696	5	new york	GPE
cjgl-2661	696	6	'22	DATE
cjgl-2661	696	7	2008	DATE
cjgl-2661	696	8	new york's	GPE
cjgl-2661	696	9	david paterson	PERSON
cjgl-2661	696	10	23	CARDINAL
cjgl-2661	696	11	new york's	GPE
cjgl-2661	696	12	new york	GPE
cjgl-2661	697	1	new york	GPE
cjgl-2661	697	2	new york	GPE
cjgl-2661	698	1	' 24	DATE
cjgl-2661	699	1	40	DATE
cjgl-2661	700	1	119	CARDINAL
cjgl-2661	700	2	120	CARDINAL
cjgl-2661	701	1	martinez v. cnty	PERSON
cjgl-2661	702	1	monroe	GPE
cjgl-2661	702	2	850 n.y.s.2d	QUANTITY
cjgl-2661	702	3	740	CARDINAL
cjgl-2661	703	1	2008	DATE
cjgl-2661	703	2	canada	GPE
cjgl-2661	704	1	123	CARDINAL
cjgl-2661	704	2	david nocenti	PERSON
cjgl-2661	704	3	paterson	PERSON
cjgl-2661	704	4	14, 2008	DATE
cjgl-2661	704	5	877	CARDINAL
cjgl-2661	704	6	822	CARDINAL
cjgl-2661	704	7	825	CARDINAL
cjgl-2661	705	1	bronx cnty	GPE
cjgl-2661	705	2	2008	DATE
cjgl-2661	706	1	jeremy peters	PERSON
cjgl-2661	706	2	new york	GPE
cjgl-2661	706	3	n.y.	GPE
cjgl-2661	706	4	may 29, 2008	DATE
cjgl-2661	707	1	124	CARDINAL
cjgl-2661	707	2	n.y	GPE
cjgl-2661	707	3	651	CARDINAL
cjgl-2661	707	4	mckinney	PERSON
cjgl-2661	707	5	2012	DATE
cjgl-2661	708	1	24.1 61	CARDINAL
cjgl-2661	708	2	columbia	ORG
cjgl-2661	708	3	new york	GPE
cjgl-2661	709	1	the new york department	ORG
cjgl-2661	709	2	651	CARDINAL
cjgl-2661	711	1	more than thirty years	DATE
cjgl-2661	712	1	125	CARDINAL
cjgl-2661	712	2	july 24, 2011	DATE
cjgl-2661	712	3	new york	GPE
cjgl-2661	713	1	new york	GPE
cjgl-2661	718	1	125	CARDINAL
cjgl-2661	718	2	april 18, 1960,	DATE
cjgl-2661	718	3	1960	DATE
cjgl-2661	718	4	n.y.	GPE
cjgl-2661	718	5	563	CARDINAL
cjgl-2661	718	6	n.y	GPE
cjgl-2661	718	7	1	CARDINAL
cjgl-2661	718	8	mckinney	PERSON
cjgl-2661	718	9	2012	DATE
cjgl-2661	719	1	126	CARDINAL
cjgl-2661	719	2	june 24, 2011,	DATE
cjgl-2661	719	3	2011	DATE
cjgl-2661	719	4	n.y.	GPE
cjgl-2661	719	5	95	CARDINAL
cjgl-2661	719	6	n.y. dom	GPE
cjgl-2661	721	1	10	CARDINAL
cjgl-2661	721	2	supp	GPE
cjgl-2661	721	3	2012	DATE
cjgl-2661	722	1	127 2011	DATE
cjgl-2661	722	2	n.y.	GPE
cjgl-2661	722	3	95	CARDINAL
cjgl-2661	722	4	2	CARDINAL
cjgl-2661	722	5	62	CARDINAL
cjgl-2661	722	6	24.1	CARDINAL
cjgl-2661	722	7	columbia	ORG
cjgl-2661	722	8	july 29, 2011	DATE
cjgl-2661	722	9	the new york department	ORG
cjgl-2661	722	10	new york	GPE
cjgl-2661	723	1	new york	GPE
cjgl-2661	724	1	new york	GPE
cjgl-2661	725	1	july 24, 2011	DATE
cjgl-2661	726	1	december 31, 2011	DATE
cjgl-2661	726	2	the entire year	DATE
cjgl-2661	727	1	tax year 2011	DATE
cjgl-2661	729	1	july 24, 2011	DATE
cjgl-2661	729	2	new york	GPE
cjgl-2661	729	3	july 24, 2011	DATE
cjgl-2661	729	4	year 2011.128	DATE
cjgl-2661	729	5	irs	ORG
cjgl-2661	730	1	new york	GPE
cjgl-2661	731	1	29	CARDINAL
cjgl-2661	732	1	new york	GPE
cjgl-2661	732	2	new york	GPE
cjgl-2661	732	3	the several years before 2011	DATE
cjgl-2661	732	4	651	CARDINAL
cjgl-2661	733	1	new york's	GPE
cjgl-2661	734	1	128	CARDINAL
cjgl-2661	735	1	taxation & fin.	ORG
cjgl-2661	737	1	july 29, 2011	DATE
cjgl-2661	737	2	8c_8i_7m_1	CARDINAL
cjgl-2661	738	1	129	CARDINAL
cjgl-2661	739	1	taxation & fin.	ORG
cjgl-2661	740	1	http://www.tax.ny.gov/pit/pit-mea.htm	ORG
cjgl-2661	740	2	dec. 8, 2011	DATE
cjgl-2661	741	1	24.1 63	CARDINAL
cjgl-2661	741	2	columbia journal of gender	ORG
cjgl-2661	741	3	new york	GPE
cjgl-2661	741	4	new york city	GPE
cjgl-2661	743	1	new york	GPE
cjgl-2661	744	1	one	CARDINAL
cjgl-2661	744	2	nine	CARDINAL
cjgl-2661	745	1	one	CARDINAL
cjgl-2661	745	2	m3	CARDINAL
cjgl-2661	746	1	new york	GPE
cjgl-2661	746	2	new york	GPE
cjgl-2661	747	1	' 34	DATE
cjgl-2661	747	2	new york	GPE
cjgl-2661	748	1	i. california	PERSON
cjgl-2661	748	2	1999	DATE
cjgl-2661	748	3	california	GPE
cjgl-2661	748	4	at least eighteen years	DATE
cjgl-2661	748	5	at least sixty-two years	CARDINAL
cjgl-2661	750	1	california	GPE
cjgl-2661	750	2	299.5	CARDINAL
cjgl-2661	750	3	130	CARDINAL
cjgl-2661	751	1	taxation & fin.	ORG
cjgl-2661	751	2	sept. 8, 2011	DATE
cjgl-2661	752	1	131	CARDINAL
cjgl-2661	753	1	taxation & fin.	ORG
cjgl-2661	753	2	2011	DATE
cjgl-2661	753	3	2011	DATE
cjgl-2661	753	4	in.pdf	ORG
cjgl-2661	754	1	132	CARDINAL
cjgl-2661	755	1	1	CARDINAL
cjgl-2661	755	2	133	CARDINAL
cjgl-2661	756	1	taxation & fin.	ORG
cjgl-2661	756	2	2011	DATE
cjgl-2661	756	3	14 (2011	DATE
cjgl-2661	758	1	134	CARDINAL
cjgl-2661	759	1	5	CARDINAL
cjgl-2661	759	2	135	CARDINAL
cjgl-2661	759	3	oct. 10. 1999	DATE
cjgl-2661	760	1	1999 cal	DATE
cjgl-2661	762	1	ch	PERSON
cjgl-2661	762	2	588	CARDINAL
cjgl-2661	764	1	west 2012	DATE
cjgl-2661	765	1	64 24.1 columbia	PERCENT
cjgl-2661	766	1	one	CARDINAL
cjgl-2661	768	1	california	GPE
cjgl-2661	768	2	299.5(f	CARDINAL
cjgl-2661	769	1	the following years	DATE
cjgl-2661	769	2	california	GPE
cjgl-2661	770	1	2001	DATE
cjgl-2661	770	2	california	GPE
cjgl-2661	770	3	136	CARDINAL
cjgl-2661	772	1	west 2012	DATE
cjgl-2661	773	1	137	CARDINAL
cjgl-2661	774	1	299.5(f	CARDINAL
cjgl-2661	775	1	138	CARDINAL
cjgl-2661	775	2	2006	DATE
cjgl-2661	775	3	california	GPE
cjgl-2661	776	1	california	GPE
cjgl-2661	778	1	granger	PERSON
cjgl-2661	778	2	2010	DATE
cjgl-2661	779	1	17	CARDINAL
cjgl-2661	779	2	6	CARDINAL
cjgl-2661	780	1	2010	DATE
cjgl-2661	781	1	nash	PERSON
cjgl-2661	781	2	2007	DATE
cjgl-2661	782	1	140	CARDINAL
cjgl-2661	782	2	5	CARDINAL
cjgl-2661	783	1	2007	DATE
cjgl-2661	783	2	2003 tax year	DATE
cjgl-2661	783	3	2003	DATE
cjgl-2661	784	1	granger	PERSON
cjgl-2661	784	2	california	GPE
cjgl-2661	785	1	wu	PERSON
cjgl-2661	785	2	2010	DATE
cjgl-2661	786	1	243	CARDINAL
cjgl-2661	786	2	2-5	CARDINAL
cjgl-2661	787	1	2010	DATE
cjgl-2661	787	2	2010	DATE
cjgl-2661	788	1	168	CARDINAL
cjgl-2661	788	2	5	CARDINAL
cjgl-2661	789	1	2010	DATE
cjgl-2661	789	2	2009 cal	DATE
cjgl-2661	790	1	621	CARDINAL
cjgl-2661	790	2	9-11	CARDINAL
cjgl-2661	791	1	2009	DATE
cjgl-2661	791	2	boykins, 2011 cal	ORG
cjgl-2661	792	1	50	CARDINAL
cjgl-2661	792	2	10--11	QUANTITY
cjgl-2661	793	1	2011	DATE
cjgl-2661	794	1	6524.1	CARDINAL
cjgl-2661	794	2	columbia	ORG
cjgl-2661	795	1	2003	DATE
cjgl-2661	795	2	2005	DATE
cjgl-2661	795	3	california	GPE
cjgl-2661	795	4	california	GPE
cjgl-2661	795	5	0	CARDINAL
cjgl-2661	796	1	cal	ORG
cjgl-2661	797	1	299.5,141	ORDINAL
cjgl-2661	800	1	california	GPE
cjgl-2661	800	2	california	GPE
cjgl-2661	800	3	california	GPE
cjgl-2661	804	1	139	CARDINAL
cjgl-2661	804	2	oct. 14, 2011	DATE
cjgl-2661	804	3	2001 cal	DATE
cjgl-2661	806	1	ch	PERSON
cjgl-2661	806	2	893	CARDINAL
cjgl-2661	806	3	56	CARDINAL
cjgl-2661	806	4	cal	ORG
cjgl-2661	808	1	17021.7(a)(1	ORDINAL
cjgl-2661	808	2	west 2012	DATE
cjgl-2661	809	1	105(b	CARDINAL
cjgl-2661	809	2	162(1	CARDINAL
cjgl-2661	811	1	140	CARDINAL
cjgl-2661	811	2	sept. 19. 2003,	DATE
cjgl-2661	811	3	2003 cal	DATE
cjgl-2661	813	1	ch	PERSON
cjgl-2661	813	2	421	CARDINAL
cjgl-2661	814	1	299.2	CARDINAL
cjgl-2661	814	2	west 2004	DATE
cjgl-2661	815	1	141 2003 cal	DATE
cjgl-2661	817	1	ch	PERSON
cjgl-2661	817	2	421	CARDINAL
cjgl-2661	817	3	11	CARDINAL
cjgl-2661	818	1	142	CARDINAL
cjgl-2661	819	1	4	CARDINAL
cjgl-2661	819	2	66	CARDINAL
cjgl-2661	819	3	24.1	CARDINAL
cjgl-2661	819	4	2007	DATE
cjgl-2661	819	5	california	GPE
cjgl-2661	820	1	california	GPE
cjgl-2661	821	1	california	GPE
cjgl-2661	821	2	the same taxable year	DATE
cjgl-2661	822	1	' 43	DATE
cjgl-2661	822	2	2007	DATE
cjgl-2661	822	3	california	GPE
cjgl-2661	822	4	california	GPE
cjgl-2661	822	5	18521	DATE
cjgl-2661	822	6	18521(d	DATE
cjgl-2661	822	7	section 297	LAW
cjgl-2661	822	8	the taxable year	DATE
cjgl-2661	822	9	section 6013 of the internal revenue	LAW
cjgl-2661	824	1	'45	CARDINAL
cjgl-2661	825	1	california	GPE
cjgl-2661	825	2	irs	ORG
cjgl-2661	825	3	irs	ORG
cjgl-2661	825	4	california	GPE
cjgl-2661	826	1	may 15, 2008	DATE
cjgl-2661	826	2	the supreme court of california	ORG
cjgl-2661	826	3	8	CARDINAL
cjgl-2661	826	4	november 5, 2008	DATE
cjgl-2661	826	5	an estimated 18,000	CARDINAL
cjgl-2661	826	6	california	GPE
cjgl-2661	827	1	8	CARDINAL
cjgl-2661	827	2	california	GPE
cjgl-2661	827	3	the california supreme court	ORG
cjgl-2661	827	4	today	DATE
cjgl-2661	827	5	thousands	CARDINAL
cjgl-2661	827	6	143	CARDINAL
cjgl-2661	829	1	west 2012	DATE
cjgl-2661	830	1	144	CARDINAL
cjgl-2661	830	2	sept. 30, 2006,	DATE
cjgl-2661	830	3	2006	DATE
cjgl-2661	832	1	ch	PERSON
cjgl-2661	832	2	802	CARDINAL
cjgl-2661	832	3	2	CARDINAL
cjgl-2661	832	4	145	CARDINAL
cjgl-2661	833	1	146	CARDINAL
cjgl-2661	833	2	183	CARDINAL
cjgl-2661	833	3	384	CARDINAL
cjgl-2661	833	4	2008	DATE
cjgl-2661	833	5	cal	ORG
cjgl-2661	836	1	7.5	CARDINAL
cjgl-2661	837	1	147	CARDINAL
cjgl-2661	837	2	strauss v. horton	PERSON
cjgl-2661	837	3	207	CARDINAL
cjgl-2661	837	4	48	DATE
cjgl-2661	837	5	59	DATE
cjgl-2661	837	6	120-22	CARDINAL
cjgl-2661	837	7	2009	DATE
cjgl-2661	838	1	6724.1	CARDINAL
cjgl-2661	838	2	columbia	ORG
cjgl-2661	838	3	california	GPE
cjgl-2661	838	4	each year	DATE
cjgl-2661	839	1	2010	DATE
cjgl-2661	839	2	california	GPE
cjgl-2661	839	3	1	CARDINAL
cjgl-2661	839	4	california	GPE
cjgl-2661	839	5	november 5, 2008	DATE
cjgl-2661	839	6	california	GPE
cjgl-2661	839	7	2	CARDINAL
cjgl-2661	839	8	november 5, 2008	DATE
cjgl-2661	839	9	california	GPE
cjgl-2661	840	1	california	GPE
cjgl-2661	840	2	california	GPE
cjgl-2661	841	1	2010	DATE
cjgl-2661	841	2	seventeen	CARDINAL
cjgl-2661	841	3	737	CARDINAL
cjgl-2661	841	4	49	CARDINAL
cjgl-2661	841	5	sixteen	CARDINAL
cjgl-2661	841	6	776	CARDINAL
cjgl-2661	844	1	5 2	CARDINAL
cjgl-2661	845	1	two	CARDINAL
cjgl-2661	845	2	california	GPE
cjgl-2661	845	3	up to $500,000	MONEY
cjgl-2661	846	1	california	GPE
cjgl-2661	846	2	148	CARDINAL
cjgl-2661	848	1	ch	PERSON
cjgl-2661	850	1	308	CARDINAL
cjgl-2661	851	1	149	CARDINAL
cjgl-2661	851	2	cal	ORG
cjgl-2661	852	1	1d	CARDINAL
cjgl-2661	853	1	737	CARDINAL
cjgl-2661	853	2	2010	DATE
cjgl-2661	854	1	737	CARDINAL
cjgl-2661	854	2	ftb	ORG
cjgl-2661	854	3	737	PRODUCT
cjgl-2661	855	1	150	CARDINAL
cjgl-2661	855	2	cal	ORG
cjgl-2661	856	1	776	CARDINAL
cjgl-2661	856	2	2010	DATE
cjgl-2661	857	1	776	CARDINAL
cjgl-2661	857	2	https://www.ftb.ca.gov/forms/2010/10 776.pdf	ORG
cjgl-2661	858	1	776	CARDINAL
cjgl-2661	859	1	151	CARDINAL
cjgl-2661	859	2	cal	ORG
cjgl-2661	861	1	http://www.ftb.ca.gov/individuals/	ORG
cjgl-2661	861	2	july 23, 2012	DATE
cjgl-2661	862	1	152	CARDINAL
cjgl-2661	862	2	cal	ORG
cjgl-2661	863	1	apr. 13, 2010	DATE
cjgl-2661	863	2	columbia journal of	ORG
cjgl-2661	864	1	california	GPE
cjgl-2661	865	1	one	CARDINAL
cjgl-2661	866	1	california	GPE
cjgl-2661	866	2	540	CARDINAL
cjgl-2661	867	1	5 4	CARDINAL
cjgl-2661	867	2	13	CARDINAL
cjgl-2661	867	3	california	GPE
cjgl-2661	867	4	14	CARDINAL
cjgl-2661	867	5	california	GPE
cjgl-2661	867	6	16	CARDINAL
cjgl-2661	868	1	540	CARDINAL
cjgl-2661	868	2	california	GPE
cjgl-2661	868	3	7	CARDINAL
cjgl-2661	868	4	37	DATE
cjgl-2661	868	5	california	GPE
cjgl-2661	869	1	california	GPE
cjgl-2661	869	2	california	GPE
cjgl-2661	869	3	540	CARDINAL
cjgl-2661	869	4	1	CARDINAL
cjgl-2661	869	5	2	CARDINAL
cjgl-2661	869	6	california	GPE
cjgl-2661	869	7	737	CARDINAL
cjgl-2661	869	8	california	GPE
cjgl-2661	869	9	776	CARDINAL
cjgl-2661	869	10	540	CARDINAL
cjgl-2661	869	11	13	CARDINAL
cjgl-2661	870	1	7	CARDINAL
cjgl-2661	870	2	37	DATE
cjgl-2661	871	1	first	ORDINAL
cjgl-2661	871	2	second	ORDINAL
cjgl-2661	871	3	two	CARDINAL
cjgl-2661	872	1	third	ORDINAL
cjgl-2661	873	1	153	CARDINAL
cjgl-2661	873	2	154	CARDINAL
cjgl-2661	873	3	cal	ORG
cjgl-2661	874	1	540 (2011	DATE
cjgl-2661	874	2	forrns/2011/11	PERSON
cjgl-2661	874	3	155	CARDINAL
cjgl-2661	874	4	540	CARDINAL
cjgl-2661	875	1	737	CARDINAL
cjgl-2661	875	2	149	CARDINAL
cjgl-2661	875	3	3	CARDINAL
cjgl-2661	875	4	776	CARDINAL
cjgl-2661	875	5	150	CARDINAL
cjgl-2661	875	6	4	CARDINAL
cjgl-2661	875	7	24.1 69	CARDINAL
cjgl-2661	875	8	columbia	ORG
cjgl-2661	875	9	two	CARDINAL
cjgl-2661	876	1	pat	PERSON
cjgl-2661	876	2	chris	PERSON
cjgl-2661	878	1	california	GPE
cjgl-2661	879	1	california	GPE
cjgl-2661	879	2	15	CARDINAL
cjgl-2661	880	1	15	CARDINAL
cjgl-2661	880	2	california	GPE
cjgl-2661	881	1	california	GPE
cjgl-2661	882	1	california	GPE
cjgl-2661	883	1	california	GPE
cjgl-2661	884	1	california	GPE
cjgl-2661	884	2	15	CARDINAL
cjgl-2661	884	3	future years	DATE
cjgl-2661	885	1	'16	DATE
cjgl-2661	885	2	one	CARDINAL
cjgl-2661	885	3	chris	PERSON
cjgl-2661	885	4	chris	PERSON
cjgl-2661	885	5	two	CARDINAL
cjgl-2661	886	1	chris	PERSON
cjgl-2661	886	2	5,000	MONEY
cjgl-2661	886	3	2010	DATE
cjgl-2661	887	1	chris	PERSON
cjgl-2661	888	1	80,000	MONEY
cjgl-2661	889	1	chris	PERSON
cjgl-2661	889	2	32	CARDINAL
cjgl-2661	890	1	pat	PERSON
cjgl-2661	890	2	156	CARDINAL
cjgl-2661	890	3	737	CARDINAL
cjgl-2661	890	4	149	CARDINAL
cjgl-2661	890	5	i1	ORG
cjgl-2661	891	1	70 24.1	CARDINAL
cjgl-2661	891	2	2010	DATE
cjgl-2661	892	1	pat	PERSON
cjgl-2661	892	2	150,000	MONEY
cjgl-2661	893	1	chris	PERSON
cjgl-2661	893	2	pat	PERSON
cjgl-2661	893	3	177,000	MONEY
cjgl-2661	894	1	5,000	MONEY
cjgl-2661	894	2	32	CARDINAL
cjgl-2661	895	1	california	GPE
cjgl-2661	896	1	six	CARDINAL
cjgl-2661	897	1	three	CARDINAL
cjgl-2661	897	2	rhode island	GPE
cjgl-2661	897	3	delaware	GPE
cjgl-2661	897	4	hawaii	GPE
cjgl-2661	897	5	hawaii	GPE
cjgl-2661	897	6	delaware	GPE
cjgl-2661	898	1	three	CARDINAL
cjgl-2661	899	1	a. new jersey	PERSON
cjgl-2661	899	2	2004	DATE
cjgl-2661	899	3	new jersey	GPE
cjgl-2661	899	4	1	CARDINAL
cjgl-2661	899	5	at least eighteen	CARDINAL
cjgl-2661	899	6	2	CARDINAL
cjgl-2661	899	7	at least sixty-two	CARDINAL
cjgl-2661	900	1	1,000	MONEY
cjgl-2661	900	2	new jersey	GPE
cjgl-2661	901	1	2006	DATE
cjgl-2661	901	2	the new jersey supreme court	ORG
cjgl-2661	901	3	the new jersey	ORG
cjgl-2661	902	1	2007	DATE
cjgl-2661	902	2	new jersey	GPE
cjgl-2661	902	3	157 2003	DATE
cjgl-2661	902	4	n.j.	GPE
cjgl-2661	902	5	246	CARDINAL
cjgl-2661	902	6	4(b)(5	MONEY
cjgl-2661	903	1	158 2003	DATE
cjgl-2661	903	2	n.j.	GPE
cjgl-2661	903	3	246	CARDINAL
cjgl-2661	903	4	n.j	GPE
cjgl-2661	904	1	ann	PERSON
cjgl-2661	905	1	54a:3-1(b)(1	CARDINAL
cjgl-2661	905	2	west 2004	DATE
cjgl-2661	906	1	159	CARDINAL
cjgl-2661	906	2	lewis v. harris	PERSON
cjgl-2661	906	3	908	CARDINAL
cjgl-2661	906	4	196	CARDINAL
cjgl-2661	906	5	n.j	GPE
cjgl-2661	906	6	2006	DATE
cjgl-2661	907	1	24.1 71 columbia	PERCENT
cjgl-2661	908	1	new jersey	GPE
cjgl-2661	910	1	new jersey	GPE
cjgl-2661	911	1	62	CARDINAL
cjgl-2661	911	2	new jersey	GPE
cjgl-2661	911	3	new jersey	GPE
cjgl-2661	911	4	1	CARDINAL
cjgl-2661	911	5	2	CARDINAL
cjgl-2661	911	6	california	GPE
cjgl-2661	912	1	1	CARDINAL
cjgl-2661	912	2	new jersey	GPE
cjgl-2661	912	3	new jersey	GPE
cjgl-2661	913	1	new jersey	GPE
cjgl-2661	913	2	new jersey	GPE
cjgl-2661	913	3	6	CARDINAL
cjgl-2661	913	4	the new jersey department	ORG
cjgl-2661	913	5	treasury	ORG
cjgl-2661	913	6	new jersey	GPE
cjgl-2661	915	1	new jersey	GPE
cjgl-2661	915	2	new jersey	GPE
cjgl-2661	916	1	new jersey	GPE
cjgl-2661	917	1	'67 160	DATE
cjgl-2661	917	2	2006	DATE
cjgl-2661	917	3	n.j.	GPE
cjgl-2661	917	4	103	CARDINAL
cjgl-2661	917	5	n.j	GPE
cjgl-2661	918	1	ann	PERSON
cjgl-2661	919	1	37:1-28	CARDINAL
cjgl-2661	920	1	161	CARDINAL
cjgl-2661	920	2	n.j	GPE
cjgl-2661	921	1	ann	PERSON
cjgl-2661	922	1	37:1-32(n	CARDINAL
cjgl-2661	922	2	west supp	GPE
cjgl-2661	923	1	2011	DATE
cjgl-2661	924	1	162	CARDINAL
cjgl-2661	925	1	37:1-34	CARDINAL
cjgl-2661	925	2	163	CARDINAL
cjgl-2661	925	3	3-2007	DATE
cjgl-2661	925	4	n.j	GPE
cjgl-2661	927	1	3-2007	DATE
cjgl-2661	927	2	feb. 16, 2007	DATE
cjgl-2661	929	1	164	CARDINAL
cjgl-2661	929	2	n.j	GPE
cjgl-2661	930	1	ann	PERSON
cjgl-2661	931	1	54a:8-3.1(c	CARDINAL
cjgl-2661	931	2	west 2012	DATE
cjgl-2661	932	1	165	CARDINAL
cjgl-2661	933	1	54a:8-3.1(b	CARDINAL
cjgl-2661	934	1	166	CARDINAL
cjgl-2661	934	2	n.j	GPE
cjgl-2661	934	3	feb. 16, 2012	DATE
cjgl-2661	935	1	167	CARDINAL
cjgl-2661	935	2	n.j	GPE
cjgl-2661	935	3	n.j	GPE
cjgl-2661	935	4	sept. 28, 2010	DATE
cjgl-2661	935	5	72	CARDINAL
cjgl-2661	935	6	24.1	CARDINAL
cjgl-2661	935	7	columbia	ORG
cjgl-2661	935	8	new jersey	GPE
cjgl-2661	936	1	6	CARDINAL
cjgl-2661	937	1	statuson yournewjerseyreturn	PERSON
cjgl-2661	938	1	new jersey	GPE
cjgl-2661	938	2	new jersey	GPE
cjgl-2661	938	3	new jersey	GPE
cjgl-2661	940	1	new jersey	GPE
cjgl-2661	942	1	new jersey	GPE
cjgl-2661	944	1	new jersey	GPE
cjgl-2661	944	2	new jersey	GPE
cjgl-2661	946	1	new jersey	GPE
cjgl-2661	946	2	one	CARDINAL
cjgl-2661	946	3	new jersey	GPE
cjgl-2661	947	1	new jersey	GPE
cjgl-2661	948	1	new jersey	GPE
cjgl-2661	949	1	168	CARDINAL
cjgl-2661	949	2	n.j	GPE
cjgl-2661	949	3	nj-104017-18 (2011	ORG
cjgl-2661	950	1	7324.1	CARDINAL
cjgl-2661	950	2	columbia	ORG
cjgl-2661	950	3	new jersey	GPE
cjgl-2661	951	1	second	ORDINAL
cjgl-2661	951	2	50	CARDINAL
cjgl-2661	953	1	69	CARDINAL
cjgl-2661	953	2	new jersey	GPE
cjgl-2661	953	3	new jersey	GPE
cjgl-2661	953	4	0	CARDINAL
cjgl-2661	953	5	new jersey	GPE
cjgl-2661	953	6	new jersey	GPE
cjgl-2661	954	1	two	CARDINAL
cjgl-2661	954	2	new jersey	GPE
cjgl-2661	954	3	new jersey	GPE
cjgl-2661	954	4	new jersey	GPE
cjgl-2661	955	1	oregon	GPE
cjgl-2661	955	2	2008	DATE
cjgl-2661	955	3	oregon	GPE
cjgl-2661	956	1	'72	ORG
cjgl-2661	956	2	oregon	GPE
cjgl-2661	956	3	oregon	GPE
cjgl-2661	956	4	oregon	GPE
cjgl-2661	957	1	40-41	CARDINAL
cjgl-2661	957	2	170	CARDINAL
cjgl-2661	958	1	48	DATE
cjgl-2661	959	1	171	CARDINAL
cjgl-2661	960	1	12	CARDINAL
cjgl-2661	961	1	172	CARDINAL
cjgl-2661	962	1	99	CARDINAL
cjgl-2661	962	2	§§ 3,	ORG
cjgl-2661	962	3	2007	DATE
cjgl-2661	963	1	2009	DATE
cjgl-2661	963	2	106.340	CARDINAL
cjgl-2661	963	3	2008	DATE
cjgl-2661	964	1	173	CARDINAL
cjgl-2661	966	1	2008	DATE
cjgl-2661	967	1	74 24.1 columbia	PERCENT
cjgl-2661	967	2	the oregon department of revenue	ORG
cjgl-2661	967	3	oregon	GPE
cjgl-2661	968	1	74	CARDINAL
cjgl-2661	968	2	oregon	GPE
cjgl-2661	968	3	oregon	GPE
cjgl-2661	969	1	oregon	GPE
cjgl-2661	971	1	' 76	DATE
cjgl-2661	971	2	iowa	GPE
cjgl-2661	971	3	oregon	GPE
cjgl-2661	971	4	one	CARDINAL
cjgl-2661	971	5	'77	DATE
cjgl-2661	971	6	oregon	GPE
cjgl-2661	971	7	40	CARDINAL
cjgl-2661	971	8	40	CARDINAL
cjgl-2661	971	9	' 9	DATE
cjgl-2661	971	10	oregon	GPE
cjgl-2661	971	11	40	CARDINAL
cjgl-2661	972	1	oregon	GPE
cjgl-2661	972	2	oregon	GPE
cjgl-2661	974	1	oregon	GPE
cjgl-2661	975	1	40	CARDINAL
cjgl-2661	976	1	oregon	GPE
cjgl-2661	977	1	174	CARDINAL
cjgl-2661	977	2	oregon	GPE
cjgl-2661	978	1	aug. 8, 2012	DATE
cjgl-2661	979	1	175	CARDINAL
cjgl-2661	981	1	316.367(3	DATE
cjgl-2661	981	2	1985	DATE
cjgl-2661	982	1	176	CARDINAL
cjgl-2661	984	1	177	CARDINAL
cjgl-2661	986	1	178	CARDINAL
cjgl-2661	987	1	2011	DATE
cjgl-2661	987	2	40	DATE
cjgl-2661	987	3	27 (2011	DATE
cjgl-2661	987	4	http://www.oregon.gov/	DATE
cjgl-2661	987	5	101-043_2011	CARDINAL
cjgl-2661	988	1	179	CARDINAL
cjgl-2661	989	1	7	CARDINAL
cjgl-2661	989	2	180	CARDINAL
cjgl-2661	989	3	oregon	GPE
cjgl-2661	989	4	174	CARDINAL
cjgl-2661	990	1	181	CARDINAL
cjgl-2661	991	1	columbia journal of gender	ORG
cjgl-2661	992	1	8 2	DATE
cjgl-2661	992	2	california	GPE
cjgl-2661	992	3	the oregon department of revenue	ORG
cjgl-2661	992	4	second	ORDINAL
cjgl-2661	993	1	1	CARDINAL
cjgl-2661	993	2	2	CARDINAL
cjgl-2661	993	3	3	CARDINAL
cjgl-2661	993	4	4	CARDINAL
cjgl-2661	993	5	5	CARDINAL
cjgl-2661	993	6	6	CARDINAL
cjgl-2661	993	7	7	CARDINAL
cjgl-2661	993	8	9	CARDINAL
cjgl-2661	993	9	10	CARDINAL
cjgl-2661	993	10	oregon	GPE
cjgl-2661	993	11	11	CARDINAL
cjgl-2661	993	12	12	CARDINAL
cjgl-2661	993	13	3	CARDINAL
cjgl-2661	993	14	june 1	DATE
cjgl-2661	993	15	2011.184	DATE
cjgl-2661	993	16	illinois	GPE
cjgl-2661	994	1	the illinois civil union	ORG
cjgl-2661	995	1	illinois	GPE
cjgl-2661	995	2	2009	DATE
cjgl-2661	995	3	2010	DATE
cjgl-2661	995	4	illinois	GPE
cjgl-2661	995	5	illinois	GPE
cjgl-2661	996	1	'16	DATE
cjgl-2661	996	2	illinois	GPE
cjgl-2661	997	1	the illinois department of revenue's	ORG
cjgl-2661	997	2	182	CARDINAL
cjgl-2661	998	1	2011	DATE
cjgl-2661	998	2	40	DATE
cjgl-2661	998	3	27 (2011	DATE
cjgl-2661	998	4	http://www.oregon.gov/	DATE
cjgl-2661	998	5	full-year	DATE
cjgl-2661	998	6	101	CARDINAL
cjgl-2661	999	1	183	CARDINAL
cjgl-2661	999	2	oregon	GPE
cjgl-2661	999	3	174	CARDINAL
cjgl-2661	1000	1	184	CARDINAL
cjgl-2661	1000	2	1513	CARDINAL
cjgl-2661	1000	3	10	CARDINAL
cjgl-2661	1000	4	750	CARDINAL
cjgl-2661	1003	1	ann	PERSON
cjgl-2661	1004	1	75/60	CARDINAL
cjgl-2661	1004	2	west supp	GPE
cjgl-2661	1005	1	2011	DATE
cjgl-2661	1006	1	185 750	CARDINAL
cjgl-2661	1009	1	ann	PERSON
cjgl-2661	1010	1	75/20	CARDINAL
cjgl-2661	1011	1	186 35	CARDINAL
cjgl-2661	1013	1	ann	PERSON
cjgl-2661	1014	1	west 2011	DATE
cjgl-2661	1015	1	187	CARDINAL
cjgl-2661	1017	1	76	CARDINAL
cjgl-2661	1017	2	24.1	CARDINAL
cjgl-2661	1017	3	columbia	ORG
cjgl-2661	1017	4	december 31, 2011	DATE
cjgl-2661	1018	1	illinois	GPE
cjgl-2661	1018	2	illinois	GPE
cjgl-2661	1019	1	illinois	GPE
cjgl-2661	1019	2	illinois	GPE
cjgl-2661	1022	1	illinois requires federal information	ORG
cjgl-2661	1023	1	irs	ORG
cjgl-2661	1024	1	2011	DATE
cjgl-2661	1025	1	'89	PERSON
cjgl-2661	1025	2	four	CARDINAL
cjgl-2661	1025	3	1	CARDINAL
cjgl-2661	1025	4	illinois	GPE
cjgl-2661	1025	5	2	CARDINAL
cjgl-2661	1025	6	illinois	GPE
cjgl-2661	1025	7	3	CARDINAL
cjgl-2661	1025	8	4	CARDINAL
cjgl-2661	1025	9	188	CARDINAL
cjgl-2661	1025	10	ill.	GPE
cjgl-2661	1027	1	189	CARDINAL
cjgl-2661	1028	1	two	CARDINAL
cjgl-2661	1028	2	this year	DATE
cjgl-2661	1028	3	this year	DATE
cjgl-2661	1028	4	that year	DATE
cjgl-2661	1029	1	this year	DATE
cjgl-2661	1029	2	this year	DATE
cjgl-2661	1029	3	that year	DATE
cjgl-2661	1030	1	24.1 77 columbia	PERCENT
cjgl-2661	1030	2	2011	DATE
cjgl-2661	1030	3	first	ORDINAL
cjgl-2661	1033	1	d. rhode	PERSON
cjgl-2661	1033	2	2006	DATE
cjgl-2661	1033	3	rhode island	GPE
cjgl-2661	1033	4	first	ORDINAL
cjgl-2661	1033	5	rhode island	GPE
cjgl-2661	1033	6	2	CARDINAL
cjgl-2661	1034	1	93	CARDINAL
cjgl-2661	1034	2	rhode island	GPE
cjgl-2661	1034	3	july 1	DATE
cjgl-2661	1034	4	rhode island	GPE
cjgl-2661	1035	1	oregon	GPE
cjgl-2661	1035	2	iowa	GPE
cjgl-2661	1035	3	rhode island	GPE
cjgl-2661	1035	4	irs	ORG
cjgl-2661	1036	1	rhode island	GPE
cjgl-2661	1036	2	returns.196	NORP
cjgl-2661	1036	3	rhode island	GPE
cjgl-2661	1036	4	191	CARDINAL
cjgl-2661	1037	1	2011	DATE
cjgl-2661	1037	2	5 (2011	DATE
cjgl-2661	1039	1	192 2006	DATE
cjgl-2661	1040	1	189	CARDINAL
cjgl-2661	1040	2	gen.	PERSON
cjgl-2661	1040	3	44-30-12(c)(6	DATE
cjgl-2661	1040	4	2009	DATE
cjgl-2661	1041	1	193	CARDINAL
cjgl-2661	1041	2	gen.	PERSON
cjgl-2661	1041	3	36-12-1(3	CARDINAL
cjgl-2661	1041	4	2011	DATE
cjgl-2661	1042	1	194 2011	DATE
cjgl-2661	1043	1	198	CARDINAL
cjgl-2661	1043	2	gen.	PERSON
cjgl-2661	1043	3	15-3.1-1(2	CARDINAL
cjgl-2661	1043	4	15	CARDINAL
cjgl-2661	1044	1	195	CARDINAL
cjgl-2661	1044	2	gen.	PERSON
cjgl-2661	1044	3	15-3.1	CARDINAL
cjgl-2661	1045	1	196	CARDINAL
cjgl-2661	1046	1	44-30	DATE
cjgl-2661	1047	1	78 24.1 columbia journal	PERCENT
cjgl-2661	1048	1	9 7	DATE
cjgl-2661	1048	2	the rhode island department of revenue division	ORG
cjgl-2661	1048	3	rhode island	GPE
cjgl-2661	1049	1	rhode island	GPE
cjgl-2661	1049	2	2011	DATE
cjgl-2661	1050	1	2011	DATE
cjgl-2661	1051	1	2011	DATE
cjgl-2661	1053	1	2011	DATE
cjgl-2661	1053	2	rhode island	GPE
cjgl-2661	1054	1	e. delaware delaware	PERSON
cjgl-2661	1054	2	january 1	DATE
cjgl-2661	1054	3	2012.2	CARDINAL
cjgl-2661	1054	4	united states	GPE
cjgl-2661	1054	5	united states	GPE
cjgl-2661	1055	1	20 1 197	CARDINAL
cjgl-2661	1056	1	44-30-51(b)(1	DATE
cjgl-2661	1057	1	198	CARDINAL
cjgl-2661	1057	2	rhode island	GPE
cjgl-2661	1057	3	december 31, 2011	DATE
cjgl-2661	1058	1	r.i.	PERSON
cjgl-2661	1059	1	11-15	CARDINAL
cjgl-2661	1059	2	12	CARDINAL
cjgl-2661	1060	1	2011	DATE
cjgl-2661	1061	1	199	CARDINAL
cjgl-2661	1061	2	2011	DATE
cjgl-2661	1061	3	2r	CARDINAL
cjgl-2661	1061	4	2011	DATE
cjgl-2661	1061	5	1	CARDINAL
cjgl-2661	1061	6	r.i.	PERSON
cjgl-2661	1061	7	2011	DATE
cjgl-2661	1061	8	ri-1040	PRODUCT
cjgl-2661	1061	9	1-6	CARDINAL
cjgl-2661	1062	1	200 78 del	QUANTITY
cjgl-2661	1062	2	22	DATE
cjgl-2661	1064	1	13	CARDINAL
cjgl-2661	1064	2	2012	DATE
cjgl-2661	1065	1	201	CARDINAL
cjgl-2661	1065	2	13	CARDINAL
cjgl-2661	1065	3	2012	DATE
cjgl-2661	1066	1	24.1 79 columbia	PERCENT
cjgl-2661	1066	2	delaware	GPE
cjgl-2661	1066	3	delaware	GPE
cjgl-2661	1067	1	delaware	GPE
cjgl-2661	1067	2	illinois	GPE
cjgl-2661	1067	3	delaware	GPE
cjgl-2661	1068	1	202	CARDINAL
cjgl-2661	1068	2	illinois	GPE
cjgl-2661	1068	3	delaware	GPE
cjgl-2661	1069	1	203	CARDINAL
cjgl-2661	1069	2	delaware	GPE
cjgl-2661	1070	1	august 5, 2012	DATE
cjgl-2661	1072	1	2012	DATE
cjgl-2661	1072	2	delaware	GPE
cjgl-2661	1072	3	2012	DATE
cjgl-2661	1073	1	f. hawaii hawaii	PERSON
cjgl-2661	1073	2	january 1	DATE
cjgl-2661	1073	3	2012.205	CARDINAL
cjgl-2661	1073	4	hawaii	GPE
cjgl-2661	1073	5	chapter 235	LAW
cjgl-2661	1074	1	206	CARDINAL
cjgl-2661	1074	2	202	CARDINAL
cjgl-2661	1076	1	30	CARDINAL
cjgl-2661	1076	2	1997	DATE
cjgl-2661	1077	1	203	CARDINAL
cjgl-2661	1079	1	204	CARDINAL
cjgl-2661	1079	2	del.	GPE
cjgl-2661	1079	3	may 16, 2012	DATE
cjgl-2661	1080	1	205 2011	DATE
cjgl-2661	1081	1	1	CARDINAL
cjgl-2661	1081	2	2	CARDINAL
cjgl-2661	1081	3	9	DATE
cjgl-2661	1082	1	572b-1	ORDINAL
cjgl-2661	1082	2	572b-8	CARDINAL
cjgl-2661	1082	3	2011	DATE
cjgl-2661	1083	1	206	CARDINAL
cjgl-2661	1084	1	235-93.4	CARDINAL
cjgl-2661	1084	2	2011	DATE
cjgl-2661	1085	1	chapter 231	LAW
cjgl-2661	1085	2	236d	CARDINAL
cjgl-2661	1087	1	231-21.5	CARDINAL
cjgl-2661	1087	2	2011	DATE
cjgl-2661	1088	1	80 24.1 columbia	PERCENT
cjgl-2661	1089	1	the hawaii department of taxation	ORG
cjgl-2661	1089	2	october 19, 2011	DATE
cjgl-2661	1089	3	hawaii	GPE
cjgl-2661	1089	4	hawaii civil union	ORG
cjgl-2661	1089	5	2012	DATE
cjgl-2661	1091	1	first	ORDINAL
cjgl-2661	1093	1	09	CARDINAL
cjgl-2661	1094	1	california	GPE
cjgl-2661	1095	1	second	ORDINAL
cjgl-2661	1096	1	california	GPE
cjgl-2661	1096	2	oregon	GPE
cjgl-2661	1097	1	207	CARDINAL
cjgl-2661	1099	1	235-93(a	CARDINAL
cjgl-2661	1099	2	1997	DATE
cjgl-2661	1100	1	208	CARDINAL
cjgl-2661	1103	1	11	CARDINAL
cjgl-2661	1103	2	oct. 19, 2011	DATE
cjgl-2661	1104	1	209	CARDINAL
cjgl-2661	1104	2	n.y	GPE
cjgl-2661	1104	3	2006	DATE
cjgl-2661	1104	4	new york	GPE
cjgl-2661	1105	1	8124.1	CARDINAL
cjgl-2661	1105	2	columbia	ORG
cjgl-2661	1105	3	massachusetts	GPE
cjgl-2661	1105	4	2004	DATE
cjgl-2661	1106	1	rhode island	GPE
cjgl-2661	1107	1	lgb	ORG
cjgl-2661	1108	1	third	ORDINAL
cjgl-2661	1108	2	737	CARDINAL
cjgl-2661	1108	3	776	CARDINAL
cjgl-2661	1108	4	the oregon department of revenue's	ORG
cjgl-2661	1110	1	fourth	ORDINAL
cjgl-2661	1110	2	california	GPE
cjgl-2661	1111	1	oregon	GPE
cjgl-2661	1111	2	the state revenue department	ORG
cjgl-2661	1112	1	two	CARDINAL
cjgl-2661	1116	1	california	GPE
cjgl-2661	1117	1	the 99%	PERCENT
cjgl-2661	1118	1	irs	ORG
cjgl-2661	1119	1	william abbott	PERSON
cjgl-2661	1119	2	2010211	DATE
cjgl-2661	1119	3	new york	GPE
cjgl-2661	1119	4	210	CARDINAL
cjgl-2661	1119	5	2011	DATE
cjgl-2661	1119	6	22	CARDINAL
cjgl-2661	1120	1	9a	CARDINAL
cjgl-2661	1120	2	2011	DATE
cjgl-2661	1120	3	211	CARDINAL
cjgl-2661	1120	4	supra	PERSON
cjgl-2661	1120	5	9	CARDINAL
cjgl-2661	1120	6	295	CARDINAL
cjgl-2661	1121	1	24.182	CARDINAL
cjgl-2661	1121	2	california	GPE
cjgl-2661	1122	1	fifth	ORDINAL
cjgl-2661	1123	1	oregon	GPE
cjgl-2661	1123	2	iowa	GPE
cjgl-2661	1123	3	vermont	GPE
cjgl-2661	1124	1	oregon	GPE
cjgl-2661	1124	2	vermont	GPE
cjgl-2661	1125	1	iowa	GPE
cjgl-2661	1126	1	oregon	GPE
cjgl-2661	1126	2	iowa	GPE
cjgl-2661	1127	1	illinois	GPE
cjgl-2661	1127	2	california	GPE
cjgl-2661	1128	1	illinois civil union	ORG
cjgl-2661	1128	2	illinois	GPE
cjgl-2661	1128	3	illinois	GPE
cjgl-2661	1129	1	california	GPE
cjgl-2661	1129	2	one	CARDINAL
cjgl-2661	1129	3	two	CARDINAL
cjgl-2661	1131	1	one	CARDINAL
cjgl-2661	1133	1	sixth	ORDINAL
cjgl-2661	1134	1	first	ORDINAL
cjgl-2661	1137	1	24.1 83	CARDINAL
cjgl-2661	1137	2	columbia	ORG
cjgl-2661	1137	3	connecticut	GPE
cjgl-2661	1137	4	connecticut	GPE
cjgl-2661	1137	5	12	CARDINAL
cjgl-2661	1137	6	only one	CARDINAL
cjgl-2661	1138	1	oregon	GPE
cjgl-2661	1139	1	14	CARDINAL
cjgl-2661	1139	2	oregon	GPE
cjgl-2661	1139	3	215	CARDINAL
cjgl-2661	1139	4	one	CARDINAL
cjgl-2661	1140	1	16	CARDINAL
cjgl-2661	1140	2	vermont	GPE
cjgl-2661	1140	3	17	CARDINAL
cjgl-2661	1140	4	vermont	GPE
cjgl-2661	1141	1	18	CARDINAL
cjgl-2661	1141	2	illinois	GPE
cjgl-2661	1141	3	19	CARDINAL
cjgl-2661	1141	4	new york	GPE
cjgl-2661	1141	5	one	CARDINAL
cjgl-2661	1141	6	m3	CARDINAL
cjgl-2661	1142	1	first	ORDINAL
cjgl-2661	1142	2	212	CARDINAL
cjgl-2661	1144	1	2011	DATE
cjgl-2661	1144	2	1 (2011	DATE
cjgl-2661	1144	3	11	CARDINAL
cjgl-2661	1144	4	cti	ORG
cjgl-2661	1145	1	213	CARDINAL
cjgl-2661	1145	2	2011	DATE
cjgl-2661	1145	3	d.c.	GPE
cjgl-2661	1145	4	d-40	GPE
cjgl-2661	1145	5	234	CARDINAL
cjgl-2661	1145	6	2011	DATE
cjgl-2661	1146	1	2011	DATE
cjgl-2661	1146	2	40	DATE
cjgl-2661	1146	3	1 (2011	DATE
cjgl-2661	1146	4	2011	DATE
cjgl-2661	1147	1	214	CARDINAL
cjgl-2661	1147	2	d.c.	GPE
cjgl-2661	1147	3	32-701	CARDINAL
cjgl-2661	1147	4	2007	DATE
cjgl-2661	1148	1	215	CARDINAL
cjgl-2661	1150	1	106.310(1	CARDINAL
cjgl-2661	1150	2	2009	DATE
cjgl-2661	1151	1	216	CARDINAL
cjgl-2661	1152	1	ann	PERSON
cjgl-2661	1154	1	15	CARDINAL
cjgl-2661	1154	2	1999	DATE
cjgl-2661	1155	1	217	CARDINAL
cjgl-2661	1155	2	vt	GPE
cjgl-2661	1156	1	2011	DATE
cjgl-2661	1156	2	1 (2011	DATE
cjgl-2661	1157	1	11	CARDINAL
cjgl-2661	1158	1	218	CARDINAL
cjgl-2661	1160	1	2011	DATE
cjgl-2661	1160	2	1 (2011	DATE
cjgl-2661	1161	1	220	CARDINAL
cjgl-2661	1162	1	taxation & fin.	ORG
cjgl-2661	1162	2	2011	DATE
cjgl-2661	1162	3	5 (2011	DATE
cjgl-2661	1162	4	http:// www.tax.ny.gov/pdf/20 11	MONEY
cjgl-2661	1163	1	24.184	CARDINAL
cjgl-2661	1163	2	columbia	ORG
cjgl-2661	1166	1	irs	ORG
cjgl-2661	1166	2	irs	ORG
cjgl-2661	1166	3	third	ORDINAL
cjgl-2661	1168	1	seventh	ORDINAL
cjgl-2661	1168	2	maryland	GPE
cjgl-2661	1168	3	new mexico	GPE
cjgl-2661	1169	1	1	CARDINAL
cjgl-2661	1169	2	2	CARDINAL
cjgl-2661	1170	1	maryland	GPE
cjgl-2661	1170	2	maryland	GPE
cjgl-2661	1170	3	222	CARDINAL
cjgl-2661	1170	4	maryland	GPE
cjgl-2661	1170	5	maryland	GPE
cjgl-2661	1171	1	california	GPE
cjgl-2661	1172	1	william abbott	PERSON
cjgl-2661	1172	2	california	GPE
cjgl-2661	1172	3	540	CARDINAL
cjgl-2661	1173	1	one	CARDINAL
cjgl-2661	1173	2	california	GPE
cjgl-2661	1174	1	221	CARDINAL
cjgl-2661	1174	2	69	CARDINAL
cjgl-2661	1174	3	md.	GPE
cjgl-2661	1175	1	may 18, 2012	DATE
cjgl-2661	1176	1	222	CARDINAL
cjgl-2661	1176	2	2012	DATE
cjgl-2661	1176	3	md.	GPE
cjgl-2661	1176	4	2	CARDINAL
cjgl-2661	1176	5	supra	PERSON
cjgl-2661	1176	6	65	CARDINAL
cjgl-2661	1177	1	223	CARDINAL
cjgl-2661	1177	2	supra	PERSON
cjgl-2661	1177	3	9	CARDINAL
cjgl-2661	1177	4	295	CARDINAL
cjgl-2661	1178	1	24.1 85 86	PERCENT
cjgl-2661	1178	2	columbia journal of gender	ORG
cjgl-2661	1178	3	24.1	CARDINAL
cjgl-2661	1178	4	abbott	GPE
cjgl-2661	1178	5	two	CARDINAL
cjgl-2661	1179	1	annually	DATE
cjgl-2661	1181	1	lgb	GPE
cjgl-2661	1183	1	columbia journal of gender &	ORG
cjgl-2661	1183	2	2013	DATE
cjgl-2661	1183	3	24.2	CARDINAL
cjgl-2661	1183	4	marc spindelman	PERSON