id	sid	tid	token	lemma	pos
cjgl-2613	1	1	same	same	ADJ
cjgl-2613	1	2	-	-	PUNCT
cjgl-2613	1	3	sex	sex	NOUN
cjgl-2613	1	4	relationships	relationship	NOUN
cjgl-2613	1	5	,	,	PUNCT
cjgl-2613	1	6	doma	doma	NOUN
cjgl-2613	1	7	,	,	PUNCT
cjgl-2613	1	8	and	and	CCONJ
cjgl-2613	1	9	the	the	DET
cjgl-2613	1	10	tax	tax	NOUN
cjgl-2613	1	11	code	code	NOUN
cjgl-2613	1	12	:	:	PUNCT
cjgl-2613	1	13	rethinking	rethink	VERB
cjgl-2613	1	14	the	the	DET
cjgl-2613	1	15	relevance	relevance	NOUN
cjgl-2613	1	16	of	of	ADP
cjgl-2613	1	17	doma	doma	NOUN
cjgl-2613	1	18	to	to	ADP
cjgl-2613	1	19	straight	straight	ADJ
cjgl-2613	1	20	couples	couple	NOUN
cjgl-2613	1	21	columbia	columbia	PROPN
cjgl-2613	1	22	journal	journal	PROPN
cjgl-2613	1	23	of	of	ADP
cjgl-2613	1	24	gender	gender	NOUN
cjgl-2613	1	25	and	and	CCONJ
cjgl-2613	1	26	law	law	NOUN
cjgl-2613	1	27	same	same	ADJ
cjgl-2613	1	28	-	-	PUNCT
cjgl-2613	1	29	sex	sex	NOUN
cjgl-2613	1	30	relationships	relationship	NOUN
cjgl-2613	1	31	,	,	PUNCT
cjgl-2613	1	32	doma	doma	NOUN
cjgl-2613	1	33	,	,	PUNCT
cjgl-2613	1	34	and	and	CCONJ
cjgl-2613	1	35	the	the	DET
cjgl-2613	1	36	tax	tax	NOUN
cjgl-2613	1	37	code	code	NOUN
cjgl-2613	1	38	:	:	PUNCT
cjgl-2613	1	39	rethinking	rethink	VERB
cjgl-2613	1	40	the	the	DET
cjgl-2613	1	41	relevance	relevance	NOUN
cjgl-2613	1	42	of	of	ADP
cjgl-2613	1	43	doma	doma	NOUN
cjgl-2613	1	44	to	to	ADP
cjgl-2613	1	45	straight	straight	ADJ
cjgl-2613	1	46	couples	couple	NOUN
cjgl-2613	1	47	keeva	keeva	VERB
cjgl-2613	1	48	terry	terry	PROPN
cjgl-2613	1	49	*	*	PROPN
cjgl-2613	1	50	introduction	introduction	NOUN
cjgl-2613	1	51	according	accord	VERB
cjgl-2613	1	52	to	to	ADP
cjgl-2613	1	53	professor	professor	PROPN
cjgl-2613	1	54	derrick	derrick	PROPN
cjgl-2613	1	55	bell	bell	PROPN
cjgl-2613	1	56	's	's	PART
cjgl-2613	1	57	seminal	seminal	ADJ
cjgl-2613	1	58	article	article	NOUN
cjgl-2613	1	59	describing	describe	VERB
cjgl-2613	1	60	his	his	PRON
cjgl-2613	1	61	interest	interest	NOUN
cjgl-2613	1	62	convergence	convergence	NOUN
cjgl-2613	1	63	theory	theory	NOUN
cjgl-2613	1	64	,	,	PUNCT
cjgl-2613	1	65	the	the	DET
cjgl-2613	1	66	interests	interest	NOUN
cjgl-2613	1	67	of	of	ADP
cjgl-2613	1	68	blacks	black	NOUN
cjgl-2613	1	69	are	be	AUX
cjgl-2613	1	70	only	only	ADV
cjgl-2613	1	71	accommodated	accommodate	VERB
cjgl-2613	1	72	when	when	SCONJ
cjgl-2613	1	73	they	they	PRON
cjgl-2613	1	74	coincide	coincide	VERB
cjgl-2613	1	75	with	with	ADP
cjgl-2613	1	76	the	the	DET
cjgl-2613	1	77	interests	interest	NOUN
cjgl-2613	1	78	of	of	ADP
cjgl-2613	1	79	whites	white	NOUN
cjgl-2613	1	80	.	.	PUNCT
cjgl-2613	1	81	'	'	PUNCT
cjgl-2613	2	1	by	by	ADP
cjgl-2613	2	2	analogy	analogy	NOUN
cjgl-2613	2	3	,	,	PUNCT
cjgl-2613	2	4	the	the	DET
cjgl-2613	2	5	interests	interest	NOUN
cjgl-2613	2	6	of	of	ADP
cjgl-2613	2	7	same	same	ADJ
cjgl-2613	2	8	-	-	PUNCT
cjgl-2613	2	9	sex	sex	NOUN
cjgl-2613	2	10	couples	couple	NOUN
cjgl-2613	2	11	are	be	AUX
cjgl-2613	2	12	only	only	ADV
cjgl-2613	2	13	accommodated	accommodate	VERB
cjgl-2613	2	14	when	when	SCONJ
cjgl-2613	2	15	they	they	PRON
cjgl-2613	2	16	coincide	coincide	VERB
cjgl-2613	2	17	with	with	ADP
cjgl-2613	2	18	the	the	DET
cjgl-2613	2	19	interests	interest	NOUN
cjgl-2613	2	20	of	of	ADP
cjgl-2613	2	21	heterosexual	heterosexual	ADJ
cjgl-2613	2	22	couples	couple	NOUN
cjgl-2613	2	23	.	.	PUNCT
cjgl-2613	3	1	2	2	NUM
cjgl-2613	3	2	the	the	DET
cjgl-2613	3	3	elimination	elimination	NOUN
cjgl-2613	3	4	of	of	ADP
cjgl-2613	3	5	discriminatory	discriminatory	ADJ
cjgl-2613	3	6	provisions	provision	NOUN
cjgl-2613	3	7	that	that	PRON
cjgl-2613	3	8	cause	cause	VERB
cjgl-2613	3	9	heterosexual	heterosexual	ADJ
cjgl-2613	3	10	married	married	ADJ
cjgl-2613	3	11	couples	couple	NOUN
cjgl-2613	3	12	to	to	PART
cjgl-2613	3	13	pay	pay	VERB
cjgl-2613	3	14	more	more	ADJ
cjgl-2613	3	15	federal	federal	ADJ
cjgl-2613	3	16	income	income	NOUN
cjgl-2613	3	17	tax	tax	NOUN
cjgl-2613	3	18	than	than	ADP
cjgl-2613	3	19	their	their	PRON
cjgl-2613	3	20	same	same	ADJ
cjgl-2613	3	21	-	-	PUNCT
cjgl-2613	3	22	sex	sex	NOUN
cjgl-2613	3	23	counterparts	counterpart	NOUN
cjgl-2613	3	24	might	might	AUX
cjgl-2613	3	25	just	just	ADV
cjgl-2613	3	26	be	be	AUX
cjgl-2613	3	27	the	the	DET
cjgl-2613	3	28	mutually	mutually	ADV
cjgl-2613	3	29	beneficial	beneficial	ADJ
cjgl-2613	3	30	interest	interest	NOUN
cjgl-2613	3	31	*	*	PUNCT
cjgl-2613	3	32	associate	associate	NOUN
cjgl-2613	3	33	professor	professor	NOUN
cjgl-2613	3	34	of	of	ADP
cjgl-2613	3	35	law	law	NOUN
cjgl-2613	3	36	,	,	PUNCT
cjgl-2613	3	37	roger	roger	PROPN
cjgl-2613	3	38	williams	williams	PROPN
cjgl-2613	3	39	university	university	PROPN
cjgl-2613	3	40	school	school	NOUN
cjgl-2613	3	41	of	of	ADP
cjgl-2613	3	42	law	law	NOUN
cjgl-2613	3	43	.	.	PUNCT
cjgl-2613	4	1	a.b	a.b	PROPN
cjgl-2613	4	2	.	.	PROPN
cjgl-2613	4	3	,	,	PUNCT
cjgl-2613	4	4	harvard	harvard	PROPN
cjgl-2613	4	5	university	university	PROPN
cjgl-2613	4	6	;	;	PUNCT
cjgl-2613	4	7	m.b.a	m.b.a	ADJ
cjgl-2613	4	8	.	.	PROPN
cjgl-2613	4	9	,	,	PUNCT
cjgl-2613	4	10	university	university	PROPN
cjgl-2613	4	11	of	of	ADP
cjgl-2613	4	12	michigan	michigan	PROPN
cjgl-2613	4	13	;	;	PUNCT
cjgl-2613	4	14	j.d	j.d	PROPN
cjgl-2613	4	15	.	.	PROPN
cjgl-2613	4	16	,	,	PUNCT
cjgl-2613	4	17	columbia	columbia	PROPN
cjgl-2613	4	18	university	university	PROPN
cjgl-2613	4	19	.	.	PUNCT
cjgl-2613	5	1	i	i	PRON
cjgl-2613	5	2	would	would	AUX
cjgl-2613	5	3	like	like	VERB
cjgl-2613	5	4	to	to	PART
cjgl-2613	5	5	thank	thank	VERB
cjgl-2613	5	6	my	my	PRON
cjgl-2613	5	7	student	student	NOUN
cjgl-2613	5	8	research	research	NOUN
cjgl-2613	5	9	assistants	assistant	NOUN
cjgl-2613	5	10	who	who	PRON
cjgl-2613	5	11	provided	provide	VERB
cjgl-2613	5	12	invaluable	invaluable	ADJ
cjgl-2613	5	13	assistance	assistance	NOUN
cjgl-2613	5	14	.	.	PUNCT
cjgl-2613	6	1	i	i	PRON
cjgl-2613	6	2	am	be	AUX
cjgl-2613	6	3	much	much	ADV
cjgl-2613	6	4	obliged	oblige	VERB
cjgl-2613	6	5	to	to	ADP
cjgl-2613	6	6	professor	professor	PROPN
cjgl-2613	6	7	dorothy	dorothy	PROPN
cjgl-2613	6	8	a.	a.	NOUN
cjgl-2613	6	9	brown	brown	PROPN
cjgl-2613	6	10	and	and	CCONJ
cjgl-2613	6	11	the	the	DET
cjgl-2613	6	12	2010	2010	NUM
cjgl-2613	6	13	mid	mid	ADJ
cjgl-2613	6	14	-	-	ADJ
cjgl-2613	6	15	atlantic	atlantic	ADJ
cjgl-2613	6	16	people	people	NOUN
cjgl-2613	6	17	of	of	ADP
cjgl-2613	6	18	color	color	ADJ
cjgl-2613	6	19	legal	legal	ADJ
cjgl-2613	6	20	scholarship	scholarship	NOUN
cjgl-2613	6	21	conference	conference	NOUN
cjgl-2613	6	22	participants	participant	NOUN
cjgl-2613	6	23	at	at	ADP
cjgl-2613	6	24	the	the	DET
cjgl-2613	6	25	university	university	PROPN
cjgl-2613	6	26	of	of	ADP
cjgl-2613	6	27	virginia	virginia	PROPN
cjgl-2613	6	28	school	school	PROPN
cjgl-2613	6	29	of	of	ADP
cjgl-2613	6	30	law	law	NOUN
cjgl-2613	6	31	for	for	ADP
cjgl-2613	6	32	their	their	PRON
cjgl-2613	6	33	suggestions	suggestion	NOUN
cjgl-2613	6	34	.	.	PUNCT
cjgl-2613	7	1	a	a	DET
cjgl-2613	7	2	special	special	ADJ
cjgl-2613	7	3	thanks	thank	NOUN
cjgl-2613	7	4	to	to	ADP
cjgl-2613	7	5	professor	professor	NOUN
cjgl-2613	7	6	lily	lily	ADJ
cjgl-2613	7	7	kahng	kahng	PROPN
cjgl-2613	7	8	,	,	PUNCT
cjgl-2613	7	9	professor	professor	NOUN
cjgl-2613	7	10	mary	mary	PROPN
cjgl-2613	7	11	louise	louise	PROPN
cjgl-2613	7	12	fellows	fellows	PROPN
cjgl-2613	7	13	,	,	PUNCT
cjgl-2613	7	14	and	and	CCONJ
cjgl-2613	7	15	the	the	DET
cjgl-2613	7	16	faculty	faculty	NOUN
cjgl-2613	7	17	workshop	workshop	NOUN
cjgl-2613	7	18	participants	participant	NOUN
cjgl-2613	7	19	at	at	ADP
cjgl-2613	7	20	seattle	seattle	PROPN
cjgl-2613	7	21	university	university	PROPN
cjgl-2613	7	22	school	school	NOUN
cjgl-2613	7	23	of	of	ADP
cjgl-2613	7	24	law	law	NOUN
cjgl-2613	7	25	for	for	ADP
cjgl-2613	7	26	their	their	PRON
cjgl-2613	7	27	helpful	helpful	ADJ
cjgl-2613	7	28	remarks	remark	NOUN
cjgl-2613	7	29	.	.	PUNCT
cjgl-2613	8	1	i	i	PRON
cjgl-2613	8	2	am	be	AUX
cjgl-2613	8	3	also	also	ADV
cjgl-2613	8	4	grateful	grateful	ADJ
cjgl-2613	8	5	to	to	ADP
cjgl-2613	8	6	the	the	DET
cjgl-2613	8	7	faculty	faculty	NOUN
cjgl-2613	8	8	of	of	ADP
cjgl-2613	8	9	roger	roger	PROPN
cjgl-2613	8	10	williams	williams	PROPN
cjgl-2613	8	11	university	university	PROPN
cjgl-2613	8	12	school	school	NOUN
cjgl-2613	8	13	of	of	ADP
cjgl-2613	8	14	law	law	NOUN
cjgl-2613	8	15	,	,	PUNCT
cjgl-2613	8	16	especially	especially	ADV
cjgl-2613	8	17	professor	professor	PROPN
cjgl-2613	8	18	courtney	courtney	PROPN
cjgl-2613	8	19	cahill	cahill	PROPN
cjgl-2613	8	20	,	,	PUNCT
cjgl-2613	8	21	professor	professor	PROPN
cjgl-2613	8	22	bruce	bruce	PROPN
cjgl-2613	8	23	kogan	kogan	PROPN
cjgl-2613	8	24	,	,	PUNCT
cjgl-2613	8	25	professor	professor	PROPN
cjgl-2613	8	26	colleen	colleen	PROPN
cjgl-2613	8	27	murphy	murphy	PROPN
cjgl-2613	8	28	,	,	PUNCT
cjgl-2613	8	29	professor	professor	PROPN
cjgl-2613	8	30	emily	emily	PROPN
cjgl-2613	8	31	sack	sack	VERB
cjgl-2613	8	32	and	and	CCONJ
cjgl-2613	8	33	professor	professor	NOUN
cjgl-2613	8	34	anthony	anthony	PROPN
cjgl-2613	8	35	santoro	santoro	PROPN
cjgl-2613	8	36	for	for	ADP
cjgl-2613	8	37	their	their	PRON
cjgl-2613	8	38	thoughtful	thoughtful	ADJ
cjgl-2613	8	39	comments	comment	NOUN
cjgl-2613	8	40	.	.	PUNCT
cjgl-2613	9	1	this	this	DET
cjgl-2613	9	2	article	article	NOUN
cjgl-2613	9	3	is	be	AUX
cjgl-2613	9	4	dedicated	dedicate	VERB
cjgl-2613	9	5	to	to	ADP
cjgl-2613	9	6	my	my	PRON
cjgl-2613	9	7	mother	mother	NOUN
cjgl-2613	9	8	who	who	PRON
cjgl-2613	9	9	always	always	ADV
cjgl-2613	9	10	believes	believe	VERB
cjgl-2613	9	11	in	in	ADP
cjgl-2613	9	12	me	i	PRON
cjgl-2613	9	13	i	i	PRON
cjgl-2613	9	14	derrick	derrick	PROPN
cjgl-2613	9	15	a.	a.	PROPN
cjgl-2613	9	16	bell	bell	PROPN
cjgl-2613	9	17	,	,	PUNCT
cjgl-2613	9	18	jr	jr	PROPN
cjgl-2613	9	19	.	.	PROPN
cjgl-2613	9	20	,	,	PUNCT
cjgl-2613	9	21	brown	brown	PROPN
cjgl-2613	9	22	v.	v.	ADP
cjgl-2613	9	23	board	board	PROPN
cjgl-2613	9	24	of	of	ADP
cjgl-2613	9	25	education	education	NOUN
cjgl-2613	9	26	and	and	CCONJ
cjgl-2613	9	27	the	the	DET
cjgl-2613	9	28	interestconvergence	interestconvergence	NOUN
cjgl-2613	9	29	dilemma	dilemma	NOUN
cjgl-2613	9	30	,	,	PUNCT
cjgl-2613	9	31	93	93	NUM
cjgl-2613	9	32	harv	harv	NOUN
cjgl-2613	9	33	.	.	PUNCT
cjgl-2613	10	1	l.	l.	PROPN
cjgl-2613	10	2	rev	rev	PROPN
cjgl-2613	10	3	.	.	PROPN
cjgl-2613	10	4	518	518	NUM
cjgl-2613	10	5	,	,	PUNCT
cjgl-2613	10	6	523	523	NUM
cjgl-2613	10	7	(	(	PUNCT
cjgl-2613	10	8	1980	1980	NUM
cjgl-2613	10	9	)	)	PUNCT
cjgl-2613	10	10	(	(	PUNCT
cjgl-2613	10	11	"	"	PUNCT
cjgl-2613	10	12	[	[	X
cjgl-2613	10	13	t]his	t]his	ADP
cjgl-2613	10	14	principle	principle	NOUN
cjgl-2613	10	15	of	of	ADP
cjgl-2613	10	16	'	'	PUNCT
cjgl-2613	10	17	interest	interest	NOUN
cjgl-2613	10	18	convergence	convergence	NOUN
cjgl-2613	10	19	'	'	PUNCT
cjgl-2613	10	20	provides	provide	VERB
cjgl-2613	10	21	:	:	PUNCT
cjgl-2613	10	22	the	the	DET
cjgl-2613	10	23	interest	interest	NOUN
cjgl-2613	10	24	of	of	ADP
cjgl-2613	10	25	blacks	black	NOUN
cjgl-2613	10	26	in	in	ADP
cjgl-2613	10	27	achieving	achieve	VERB
cjgl-2613	10	28	racial	racial	ADJ
cjgl-2613	10	29	equality	equality	NOUN
cjgl-2613	10	30	will	will	AUX
cjgl-2613	10	31	be	be	AUX
cjgl-2613	10	32	accommodated	accommodate	VERB
cjgl-2613	10	33	only	only	ADV
cjgl-2613	10	34	when	when	SCONJ
cjgl-2613	10	35	it	it	PRON
cjgl-2613	10	36	converges	converge	VERB
cjgl-2613	10	37	with	with	ADP
cjgl-2613	10	38	the	the	DET
cjgl-2613	10	39	interests	interest	NOUN
cjgl-2613	10	40	of	of	ADP
cjgl-2613	10	41	whites	white	NOUN
cjgl-2613	10	42	.	.	PUNCT
cjgl-2613	11	1	"	"	PUNCT
cjgl-2613	11	2	)	)	PUNCT
cjgl-2613	11	3	.	.	PUNCT
cjgl-2613	12	1	2	2	NUM
cjgl-2613	12	2	see	see	VERB
cjgl-2613	12	3	kenji	kenji	PROPN
cjgl-2613	12	4	yoshino	yoshino	PROPN
cjgl-2613	12	5	,	,	PUNCT
cjgl-2613	12	6	idea	idea	NOUN
cjgl-2613	12	7	lab	lab	NOUN
cjgl-2613	12	8	:	:	PUNCT
cjgl-2613	12	9	marriage	marriage	NOUN
cjgl-2613	12	10	partners	partner	NOUN
cjgl-2613	12	11	,	,	PUNCT
cjgl-2613	12	12	n.y	n.y	PROPN
cjgl-2613	12	13	.	.	PROPN
cjgl-2613	12	14	times	times	PROPN
cjgl-2613	12	15	magazine	magazine	PROPN
cjgl-2613	12	16	,	,	PUNCT
cjgl-2613	12	17	june	june	PROPN
cjgl-2613	12	18	1	1	NUM
cjgl-2613	12	19	,	,	PUNCT
cjgl-2613	12	20	2008	2008	NUM
cjgl-2613	12	21	,	,	PUNCT
cjgl-2613	12	22	www.nytimes.com/2008/06/01/magazine/01	www.nytimes.com/2008/06/01/magazine/01	PROPN
cjgl-2613	12	23	wwlnidcalab-t.html	wwlnidcalab-t.html	PROPN
cjgl-2613	12	24	.	.	PUNCT
cjgl-2613	13	1	columbia	columbia	PROPN
cjgl-2613	13	2	journal	journal	PROPN
cjgl-2613	13	3	of	of	ADP
cjgl-2613	13	4	gender	gender	NOUN
cjgl-2613	13	5	and	and	CCONJ
cjgl-2613	13	6	law	law	NOUN
cjgl-2613	13	7	necessary	necessary	ADJ
cjgl-2613	13	8	to	to	PART
cjgl-2613	13	9	prompt	prompt	VERB
cjgl-2613	13	10	congress	congress	PROPN
cjgl-2613	13	11	to	to	PART
cjgl-2613	13	12	recognize	recognize	VERB
cjgl-2613	13	13	same	same	ADJ
cjgl-2613	13	14	-	-	PUNCT
cjgl-2613	13	15	sex	sex	NOUN
cjgl-2613	13	16	legal	legal	ADJ
cjgl-2613	13	17	unions	union	NOUN
cjgl-2613	13	18	.	.	PUNCT
cjgl-2613	14	1	current	current	ADJ
cjgl-2613	14	2	federal	federal	ADJ
cjgl-2613	14	3	income	income	NOUN
cjgl-2613	14	4	tax	tax	NOUN
cjgl-2613	14	5	laws	law	NOUN
cjgl-2613	14	6	require	require	VERB
cjgl-2613	14	7	certain	certain	ADJ
cjgl-2613	14	8	heterosexual	heterosexual	ADJ
cjgl-2613	14	9	married	married	ADJ
cjgl-2613	14	10	couples	couple	NOUN
cjgl-2613	14	11	to	to	PART
cjgl-2613	14	12	pay	pay	VERB
cjgl-2613	14	13	more	more	ADJ
cjgl-2613	14	14	federal	federal	ADJ
cjgl-2613	14	15	income	income	NOUN
cjgl-2613	14	16	tax	tax	NOUN
cjgl-2613	14	17	than	than	ADP
cjgl-2613	14	18	domestic	domestic	ADJ
cjgl-2613	14	19	partners3	partners3	NOUN
cjgl-2613	14	20	and	and	CCONJ
cjgl-2613	14	21	same	same	ADJ
cjgl-2613	14	22	-	-	PUNCT
cjgl-2613	14	23	sex	sex	NOUN
cjgl-2613	14	24	married	married	ADJ
cjgl-2613	14	25	couples	couple	NOUN
cjgl-2613	14	26	who	who	PRON
cjgl-2613	14	27	earn	earn	VERB
cjgl-2613	14	28	identical	identical	ADJ
cjgl-2613	14	29	incomes	income	NOUN
cjgl-2613	14	30	.	.	PUNCT
cjgl-2613	15	1	4	4	NUM
cjgl-2613	15	2	most	most	ADJ
cjgl-2613	15	3	domestic	domestic	ADJ
cjgl-2613	15	4	partners	partner	NOUN
cjgl-2613	15	5	are	be	AUX
cjgl-2613	15	6	same	same	ADJ
cjgl-2613	15	7	-	-	PUNCT
cjgl-2613	15	8	sex	sex	NOUN
cjgl-2613	15	9	couples	couple	NOUN
cjgl-2613	15	10	not	not	PART
cjgl-2613	15	11	allowed	allow	VERB
cjgl-2613	15	12	to	to	PART
cjgl-2613	15	13	marry	marry	VERB
cjgl-2613	15	14	one	one	NUM
cjgl-2613	15	15	another	another	DET
cjgl-2613	15	16	.	.	PUNCT
cjgl-2613	16	1	5	5	NUM
cjgl-2613	16	2	in	in	ADP
cjgl-2613	16	3	an	an	DET
cjgl-2613	16	4	earlier	early	ADJ
cjgl-2613	16	5	article	article	NOUN
cjgl-2613	16	6	,	,	PUNCT
cjgl-2613	16	7	i	i	PRON
cjgl-2613	16	8	recommended	recommend	VERB
cjgl-2613	16	9	that	that	SCONJ
cjgl-2613	16	10	congress	congress	PROPN
cjgl-2613	16	11	create	create	VERB
cjgl-2613	16	12	a	a	DET
cjgl-2613	16	13	new	new	ADJ
cjgl-2613	16	14	federal	federal	ADJ
cjgl-2613	16	15	income	income	NOUN
cjgl-2613	16	16	tax	tax	NOUN
cjgl-2613	16	17	filing	filing	NOUN
cjgl-2613	16	18	category	category	NOUN
cjgl-2613	16	19	to	to	PART
cjgl-2613	16	20	eliminate	eliminate	VERB
cjgl-2613	16	21	these	these	DET
cjgl-2613	16	22	disparities	disparity	NOUN
cjgl-2613	16	23	and	and	CCONJ
cjgl-2613	16	24	to	to	PART
cjgl-2613	16	25	equalize	equalize	VERB
cjgl-2613	16	26	the	the	DET
cjgl-2613	16	27	tax	tax	NOUN
cjgl-2613	16	28	liability	liability	NOUN
cjgl-2613	16	29	between	between	ADP
cjgl-2613	16	30	heterosexual	heterosexual	ADJ
cjgl-2613	16	31	married	married	ADJ
cjgl-2613	16	32	couples	couple	NOUN
cjgl-2613	16	33	and	and	CCONJ
cjgl-2613	16	34	their	their	PRON
cjgl-2613	16	35	same	same	ADJ
cjgl-2613	16	36	-	-	PUNCT
cjgl-2613	16	37	sex	sex	NOUN
cjgl-2613	16	38	counterparts	counterpart	NOUN
cjgl-2613	16	39	.	.	PUNCT
cjgl-2613	17	1	6	6	NUM
cjgl-2613	17	2	if	if	SCONJ
cjgl-2613	17	3	congress	congress	PROPN
cjgl-2613	17	4	finds	find	VERB
cjgl-2613	17	5	this	this	DET
cjgl-2613	17	6	recommendation	recommendation	NOUN
cjgl-2613	17	7	untenable	untenable	ADJ
cjgl-2613	17	8	,	,	PUNCT
cjgl-2613	17	9	this	this	DET
cjgl-2613	17	10	article	article	NOUN
cjgl-2613	17	11	proposes	propose	VERB
cjgl-2613	17	12	another	another	DET
cjgl-2613	17	13	solution	solution	NOUN
cjgl-2613	17	14	to	to	PART
cjgl-2613	17	15	mitigate	mitigate	VERB
cjgl-2613	17	16	these	these	DET
cjgl-2613	17	17	inequalities	inequality	NOUN
cjgl-2613	17	18	:	:	PUNCT
cjgl-2613	17	19	repeal	repeal	NOUN
cjgl-2613	17	20	section	section	NOUN
cjgl-2613	17	21	3	3	NUM
cjgl-2613	17	22	of	of	ADP
cjgl-2613	17	23	the	the	DET
cjgl-2613	17	24	defense	defense	NOUN
cjgl-2613	17	25	of	of	ADP
cjgl-2613	17	26	marriage	marriage	NOUN
cjgl-2613	17	27	act	act	NOUN
cjgl-2613	17	28	(	(	PUNCT
cjgl-2613	17	29	"	"	PUNCT
cjgl-2613	17	30	doma	doma	NOUN
cjgl-2613	17	31	"	"	PUNCT
cjgl-2613	17	32	)	)	PUNCT
cjgl-2613	17	33	which	which	PRON
cjgl-2613	17	34	,	,	PUNCT
cjgl-2613	17	35	for	for	ADP
cjgl-2613	17	36	federal	federal	ADJ
cjgl-2613	17	37	purposes	purpose	NOUN
cjgl-2613	17	38	,	,	PUNCT
cjgl-2613	17	39	limits	limit	VERB
cjgl-2613	17	40	the	the	DET
cjgl-2613	17	41	definition	definition	NOUN
cjgl-2613	17	42	3	3	NUM
cjgl-2613	17	43	all	all	DET
cjgl-2613	17	44	domestic	domestic	ADJ
cjgl-2613	17	45	partner	partner	NOUN
cjgl-2613	17	46	references	reference	NOUN
cjgl-2613	17	47	arc	arc	NOUN
cjgl-2613	17	48	to	to	ADP
cjgl-2613	17	49	those	those	DET
cjgl-2613	17	50	domestic	domestic	ADJ
cjgl-2613	17	51	partners	partner	NOUN
cjgl-2613	17	52	registered	register	VERB
cjgl-2613	17	53	with	with	ADP
cjgl-2613	17	54	the	the	DET
cjgl-2613	17	55	state	state	NOUN
cjgl-2613	17	56	of	of	ADP
cjgl-2613	17	57	california	california	PROPN
cjgl-2613	17	58	in	in	ADP
cjgl-2613	17	59	accordance	accordance	NOUN
cjgl-2613	17	60	with	with	ADP
cjgl-2613	17	61	cal	cal	PROPN
cjgl-2613	17	62	.	.	PUNCT
cjgl-2613	18	1	fam	fam	PROPN
cjgl-2613	18	2	.	.	PUNCT
cjgl-2613	19	1	code	code	PROPN
cjgl-2613	19	2	§	§	PROPN
cjgl-2613	19	3	§	§	PROPN
cjgl-2613	19	4	297	297	NUM
cjgl-2613	19	5	-	-	SYM
cjgl-2613	19	6	299.6	299.6	NUM
cjgl-2613	19	7	(	(	PUNCT
cjgl-2613	19	8	2011	2011	NUM
cjgl-2613	19	9	)	)	PUNCT
cjgl-2613	19	10	and	and	CCONJ
cjgl-2613	19	11	those	those	DET
cjgl-2613	19	12	domestic	domestic	ADJ
cjgl-2613	19	13	partners	partner	NOUN
cjgl-2613	19	14	registered	register	VERB
cjgl-2613	19	15	with	with	ADP
cjgl-2613	19	16	the	the	DET
cjgl-2613	19	17	state	state	NOUN
cjgl-2613	19	18	of	of	ADP
cjgl-2613	19	19	nevada	nevada	PROPN
cjgl-2613	19	20	in	in	ADP
cjgl-2613	19	21	accordance	accordance	NOUN
cjgl-2613	19	22	with	with	ADP
cjgl-2613	19	23	nev	nev	PROPN
cjgl-2613	19	24	.	.	PROPN
cjgl-2613	19	25	rev	rev	PROPN
cjgl-2613	19	26	.	.	PROPN
cjgl-2613	19	27	stat	stat	PROPN
cjgl-2613	19	28	.	.	PUNCT
cjgl-2613	20	1	§	§	PROPN
cjgl-2613	20	2	i	i	PRON
cjgl-2613	20	3	22a	22a	NOUN
cjgl-2613	20	4	.	.	PUNCT
cjgl-2613	20	5	100	100	NUM
cjgl-2613	20	6	(	(	PUNCT
cjgl-2613	20	7	2011	2011	NUM
cjgl-2613	20	8	)	)	PUNCT
cjgl-2613	20	9	and	and	CCONJ
cjgl-2613	20	10	those	those	DET
cjgl-2613	20	11	domestic	domestic	ADJ
cjgl-2613	20	12	partners	partner	NOUN
cjgl-2613	20	13	registered	register	VERB
cjgl-2613	20	14	with	with	ADP
cjgl-2613	20	15	the	the	DET
cjgl-2613	20	16	state	state	NOUN
cjgl-2613	20	17	of	of	ADP
cjgl-2613	20	18	washington	washington	PROPN
cjgl-2613	20	19	in	in	ADP
cjgl-2613	20	20	accordance	accordance	NOUN
cjgl-2613	20	21	with	with	ADP
cjgl-2613	20	22	wash	wash	NOUN
cjgl-2613	20	23	.	.	PUNCT
cjgl-2613	21	1	rev	rev	PROPN
cjgl-2613	21	2	.	.	PROPN
cjgl-2613	21	3	code	code	PROPN
cjgl-2613	21	4	§	§	PROPN
cjgl-2613	21	5	26.60.030	26.60.030	PROPN
cjgl-2613	21	6	(	(	PUNCT
cjgl-2613	21	7	2011	2011	NUM
cjgl-2613	21	8	)	)	PUNCT
cjgl-2613	21	9	.	.	PUNCT
cjgl-2613	22	1	see	see	VERB
cjgl-2613	22	2	infra	infra	NOUN
cjgl-2613	22	3	tables	table	NOUN
cjgl-2613	22	4	i	i	PRON
cjgl-2613	22	5	and	and	CCONJ
cjgl-2613	22	6	2	2	X
cjgl-2613	22	7	.	.	X
cjgl-2613	22	8	see	see	AUX
cjgl-2613	22	9	also	also	ADV
cjgl-2613	22	10	theodore	theodore	VERB
cjgl-2613	22	11	p.	p.	PROPN
cjgl-2613	22	12	seto	seto	NOUN
cjgl-2613	22	13	,	,	PUNCT
cjgl-2613	22	14	the	the	DET
cjgl-2613	22	15	unintended	unintended	ADJ
cjgl-2613	22	16	tax	tax	NOUN
cjgl-2613	22	17	advantages	advantage	NOUN
cjgl-2613	22	18	of	of	ADP
cjgl-2613	22	19	gay	gay	NOUN
cjgl-2613	22	20	marriage	marriage	NOUN
cjgl-2613	22	21	,	,	PUNCT
cjgl-2613	22	22	65	65	NUM
cjgl-2613	22	23	wash	wash	NOUN
cjgl-2613	22	24	.	.	PUNCT
cjgl-2613	23	1	&	&	CCONJ
cjgl-2613	23	2	lee	lee	PROPN
cjgl-2613	23	3	l.	l.	PROPN
cjgl-2613	23	4	rev	rev	PROPN
cjgl-2613	23	5	.	.	PROPN
cjgl-2613	23	6	1529	1529	NUM
cjgl-2613	23	7	,	,	PUNCT
cjgl-2613	23	8	1545	1545	NUM
cjgl-2613	23	9	(	(	PUNCT
cjgl-2613	23	10	2008	2008	NUM
cjgl-2613	23	11	)	)	PUNCT
cjgl-2613	23	12	(	(	PUNCT
cjgl-2613	23	13	"	"	PUNCT
cjgl-2613	23	14	[	[	X
cjgl-2613	23	15	g]ay	g]ay	ADJ
cjgl-2613	23	16	couples	couple	NOUN
cjgl-2613	23	17	can	can	AUX
cjgl-2613	23	18	often	often	ADV
cjgl-2613	23	19	arrange	arrange	VERB
cjgl-2613	23	20	their	their	PRON
cjgl-2613	23	21	affairs	affair	NOUN
cjgl-2613	23	22	so	so	SCONJ
cjgl-2613	23	23	as	as	SCONJ
cjgl-2613	23	24	to	to	PART
cjgl-2613	23	25	face	face	VERB
cjgl-2613	23	26	systematically	systematically	ADV
cjgl-2613	23	27	lower	low	ADJ
cjgl-2613	23	28	federal	federal	ADJ
cjgl-2613	23	29	income	income	NOUN
cjgl-2613	23	30	tax	tax	NOUN
cjgl-2613	23	31	liabilities	liability	NOUN
cjgl-2613	23	32	than	than	ADP
cjgl-2613	23	33	their	their	PRON
cjgl-2613	23	34	identically	identically	ADV
cjgl-2613	23	35	situated	situate	VERB
cjgl-2613	23	36	heterosexual	heterosexual	ADJ
cjgl-2613	23	37	counterparts	counterpart	NOUN
cjgl-2613	23	38	.	.	PUNCT
cjgl-2613	23	39	"	"	PUNCT
cjgl-2613	23	40	)	)	PUNCT
cjgl-2613	23	41	.	.	PUNCT
cjgl-2613	24	1	5	5	NUM
cjgl-2613	24	2	cal	cal	NOUN
cjgl-2613	24	3	.	.	PUNCT
cjgl-2613	25	1	fam	fam	PROPN
cjgl-2613	25	2	.	.	PUNCT
cjgl-2613	26	1	code	code	PROPN
cjgl-2613	26	2	§	§	PROPN
cjgl-2613	26	3	297(b)(5	297(b)(5	PROPN
cjgl-2613	26	4	)	)	PUNCT
cjgl-2613	26	5	expressly	expressly	ADV
cjgl-2613	26	6	limits	limit	VERB
cjgl-2613	26	7	domestic	domestic	ADJ
cjgl-2613	26	8	partnership	partnership	NOUN
cjgl-2613	26	9	to	to	ADP
cjgl-2613	26	10	same	same	ADJ
cjgl-2613	26	11	-	-	PUNCT
cjgl-2613	26	12	sex	sex	NOUN
cjgl-2613	26	13	couples	couple	NOUN
cjgl-2613	26	14	and	and	CCONJ
cjgl-2613	26	15	heterosexual	heterosexual	ADJ
cjgl-2613	26	16	couples	couple	NOUN
cjgl-2613	26	17	,	,	PUNCT
cjgl-2613	26	18	as	as	ADV
cjgl-2613	26	19	long	long	ADV
cjgl-2613	26	20	as	as	SCONJ
cjgl-2613	26	21	one	one	NUM
cjgl-2613	26	22	person	person	NOUN
cjgl-2613	26	23	in	in	ADP
cjgl-2613	26	24	the	the	DET
cjgl-2613	26	25	heterosexual	heterosexual	ADJ
cjgl-2613	26	26	couple	couple	NOUN
cjgl-2613	26	27	is	be	AUX
cjgl-2613	26	28	over	over	ADP
cjgl-2613	26	29	the	the	DET
cjgl-2613	26	30	age	age	NOUN
cjgl-2613	26	31	of	of	ADP
cjgl-2613	26	32	62	62	NUM
cjgl-2613	26	33	.	.	PUNCT
cjgl-2613	27	1	because	because	SCONJ
cjgl-2613	27	2	of	of	ADP
cjgl-2613	27	3	the	the	DET
cjgl-2613	27	4	age	age	NOUN
cjgl-2613	27	5	restriction	restriction	NOUN
cjgl-2613	27	6	imposed	impose	VERB
cjgl-2613	27	7	on	on	ADP
cjgl-2613	27	8	heterosexual	heterosexual	ADJ
cjgl-2613	27	9	couples	couple	NOUN
cjgl-2613	27	10	,	,	PUNCT
cjgl-2613	27	11	most	most	ADJ
cjgl-2613	27	12	domestic	domestic	ADJ
cjgl-2613	27	13	partners	partner	NOUN
cjgl-2613	27	14	in	in	ADP
cjgl-2613	27	15	califomia	califomia	NOUN
cjgl-2613	27	16	are	be	AUX
cjgl-2613	27	17	same	same	ADJ
cjgl-2613	27	18	-	-	PUNCT
cjgl-2613	27	19	sex	sex	NOUN
cjgl-2613	27	20	couples	couple	NOUN
cjgl-2613	27	21	.	.	PUNCT
cjgl-2613	28	1	see	see	VERB
cjgl-2613	28	2	kceva	kceva	PROPN
cjgl-2613	28	3	terry	terry	PROPN
cjgl-2613	28	4	,	,	PUNCT
cjgl-2613	28	5	separate	separate	ADJ
cjgl-2613	28	6	and	and	CCONJ
cjgl-2613	28	7	still	still	ADV
cjgl-2613	28	8	unequal	unequal	ADJ
cjgl-2613	28	9	?	?	PUNCT
cjgl-2613	29	1	taxing	tax	VERB
cjgl-2613	29	2	california	california	PROPN
cjgl-2613	29	3	registered	register	VERB
cjgl-2613	29	4	domestic	domestic	ADJ
cjgl-2613	29	5	partners	partner	NOUN
cjgl-2613	29	6	,	,	PUNCT
cjgl-2613	29	7	39	39	NUM
cjgl-2613	29	8	u.	u.	NOUN
cjgl-2613	29	9	tol	tol	NOUN
cjgl-2613	29	10	.	.	PUNCT
cjgl-2613	30	1	l.	l.	PROPN
cjgl-2613	30	2	rev	rev	PROPN
cjgl-2613	30	3	.	.	PROPN
cjgl-2613	30	4	633	633	NUM
cjgl-2613	30	5	,	,	PUNCT
cjgl-2613	30	6	633	633	NUM
cjgl-2613	30	7	.	.	PUNCT
cjgl-2613	30	8	compare	compare	VERB
cjgl-2613	30	9	cal	cal	PROPN
cjgl-2613	30	10	.	.	PUNCT
cjgl-2613	31	1	fam	fam	AUX
cjgl-2613	31	2	.	.	PUNCT
cjgl-2613	31	3	code	code	PROPN
cjgl-2613	31	4	§	§	PROPN
cjgl-2613	31	5	297(b)(5	297(b)(5	PROPN
cjgl-2613	31	6	)	)	PUNCT
cjgl-2613	31	7	(	(	PUNCT
cjgl-2613	31	8	2011	2011	NUM
cjgl-2613	31	9	)	)	PUNCT
cjgl-2613	31	10	with	with	ADP
cjgl-2613	31	11	nev	nev	PROPN
cjgl-2613	31	12	.	.	PROPN
cjgl-2613	31	13	rev	rev	PROPN
cjgl-2613	31	14	.	.	PROPN
cjgl-2613	31	15	stat	stat	PROPN
cjgl-2613	31	16	.	.	PUNCT
cjgl-2613	32	1	§	§	PROPN
cjgl-2613	32	2	122.020	122.020	NUM
cjgl-2613	32	3	(	(	PUNCT
cjgl-2613	32	4	2011	2011	NUM
cjgl-2613	32	5	)	)	PUNCT
cjgl-2613	32	6	(	(	PUNCT
cjgl-2613	32	7	marriage	marriage	NOUN
cjgl-2613	32	8	restricted	restrict	VERB
cjgl-2613	32	9	to	to	ADP
cjgl-2613	32	10	heterosexual	heterosexual	ADJ
cjgl-2613	32	11	couples	couple	NOUN
cjgl-2613	32	12	)	)	PUNCT
cjgl-2613	32	13	,	,	PUNCT
cjgl-2613	32	14	and	and	CCONJ
cjgl-2613	32	15	wash	wash	NOUN
cjgl-2613	32	16	.	.	PUNCT
cjgl-2613	33	1	rev	rev	PROPN
cjgl-2613	33	2	.	.	PROPN
cjgl-2613	33	3	code	code	PROPN
cjgl-2613	33	4	§	§	PROPN
cjgl-2613	33	5	26.60.030(b)(6	26.60.030(b)(6	NUM
cjgl-2613	33	6	)	)	PUNCT
cjgl-2613	33	7	(	(	PUNCT
cjgl-2613	33	8	2011	2011	NUM
cjgl-2613	33	9	)	)	PUNCT
cjgl-2613	33	10	(	(	PUNCT
cjgl-2613	33	11	domestic	domestic	ADJ
cjgl-2613	33	12	partners	partner	NOUN
cjgl-2613	33	13	restricted	restrict	VERB
cjgl-2613	33	14	to	to	ADP
cjgl-2613	33	15	same	same	ADJ
cjgl-2613	33	16	-	-	PUNCT
cjgl-2613	33	17	sex	sex	NOUN
cjgl-2613	33	18	couples	couple	NOUN
cjgl-2613	33	19	and	and	CCONJ
cjgl-2613	33	20	heterosexual	heterosexual	ADJ
cjgl-2613	33	21	couples	couple	NOUN
cjgl-2613	33	22	in	in	ADP
cjgl-2613	33	23	which	which	PRON
cjgl-2613	33	24	one	one	NUM
cjgl-2613	33	25	person	person	NOUN
cjgl-2613	33	26	is	be	AUX
cjgl-2613	33	27	62	62	NUM
cjgl-2613	33	28	years	year	NOUN
cjgl-2613	33	29	of	of	ADP
cjgl-2613	33	30	age	age	NOUN
cjgl-2613	33	31	or	or	CCONJ
cjgl-2613	33	32	older	old	ADJ
cjgl-2613	33	33	)	)	PUNCT
cjgl-2613	33	34	.	.	PUNCT
cjgl-2613	34	1	6	6	NUM
cjgl-2613	34	2	keeva	keeva	VERB
cjgl-2613	34	3	terry	terry	PROPN
cjgl-2613	34	4	,	,	PUNCT
cjgl-2613	34	5	separate	separate	ADJ
cjgl-2613	34	6	and	and	CCONJ
cjgl-2613	34	7	still	still	ADV
cjgl-2613	34	8	unequal	unequal	ADJ
cjgl-2613	34	9	?	?	PUNCT
cjgl-2613	35	1	taxing	tax	VERB
cjgl-2613	35	2	califbrnia	califbrnia	NOUN
cjgl-2613	35	3	registered	register	VERB
cjgl-2613	35	4	domestic	domestic	ADJ
cjgl-2613	35	5	partners	partner	NOUN
cjgl-2613	35	6	,	,	PUNCT
cjgl-2613	35	7	39	39	NUM
cjgl-2613	35	8	u.	u.	NOUN
cjgl-2613	35	9	tol	tol	NOUN
cjgl-2613	35	10	.	.	PUNCT
cjgl-2613	36	1	l.	l.	PROPN
cjgl-2613	36	2	rev	rev	PROPN
cjgl-2613	36	3	.	.	PROPN
cjgl-2613	37	1	633	633	NUM
cjgl-2613	37	2	,	,	PUNCT
cjgl-2613	37	3	649	649	NUM
cjgl-2613	37	4	-	-	SYM
cjgl-2613	37	5	52	52	NUM
cjgl-2613	37	6	(	(	PUNCT
cjgl-2613	37	7	2008	2008	NUM
cjgl-2613	37	8	)	)	PUNCT
cjgl-2613	37	9	.	.	PUNCT
cjgl-2613	38	1	columbia	columbia	PROPN
cjgl-2613	38	2	journal	journal	PROPN
cjgl-2613	38	3	of	of	ADP
cjgl-2613	38	4	gender	gender	NOUN
cjgl-2613	38	5	and	and	CCONJ
cjgl-2613	38	6	law	law	NOUN
cjgl-2613	38	7	of	of	ADP
cjgl-2613	38	8	marriage	marriage	NOUN
cjgl-2613	38	9	to	to	ADP
cjgl-2613	38	10	heterosexual	heterosexual	ADJ
cjgl-2613	38	11	marriage	marriage	NOUN
cjgl-2613	38	12	(	(	PUNCT
cjgl-2613	38	13	"	"	PUNCT
cjgl-2613	38	14	doma	doma	NOUN
cjgl-2613	38	15	's	's	PART
cjgl-2613	38	16	marriage	marriage	NOUN
cjgl-2613	38	17	definition	definition	NOUN
cjgl-2613	38	18	"	"	PUNCT
cjgl-2613	38	19	)	)	PUNCT
cjgl-2613	38	20	.	.	PUNCT
cjgl-2613	39	1	7	7	NUM
cjgl-2613	39	2	for	for	ADP
cjgl-2613	39	3	purposes	purpose	NOUN
cjgl-2613	39	4	of	of	ADP
cjgl-2613	39	5	federal	federal	ADJ
cjgl-2613	39	6	law	law	NOUN
cjgl-2613	39	7	,	,	PUNCT
cjgl-2613	39	8	doma	doma	PROPN
cjgl-2613	39	9	defines	define	VERB
cjgl-2613	39	10	marriage	marriage	NOUN
cjgl-2613	39	11	as	as	ADP
cjgl-2613	39	12	"	"	PUNCT
cjgl-2613	39	13	only	only	ADV
cjgl-2613	39	14	a	a	DET
cjgl-2613	39	15	legal	legal	ADJ
cjgl-2613	39	16	union	union	NOUN
cjgl-2613	39	17	between	between	ADP
cjgl-2613	39	18	one	one	NUM
cjgl-2613	39	19	man	man	NOUN
cjgl-2613	39	20	and	and	CCONJ
cjgl-2613	39	21	one	one	NUM
cjgl-2613	39	22	woman	woman	NOUN
cjgl-2613	39	23	as	as	ADP
cjgl-2613	39	24	husband	husband	NOUN
cjgl-2613	39	25	and	and	CCONJ
cjgl-2613	39	26	wife	wife	NOUN
cjgl-2613	39	27	"	"	PUNCT
cjgl-2613	39	28	and	and	CCONJ
cjgl-2613	39	29	limits	limit	VERB
cjgl-2613	39	30	the	the	DET
cjgl-2613	39	31	application	application	NOUN
cjgl-2613	39	32	of	of	ADP
cjgl-2613	39	33	the	the	DET
cjgl-2613	39	34	term	term	NOUN
cjgl-2613	39	35	spouse	spouse	NOUN
cjgl-2613	39	36	to	to	ADP
cjgl-2613	39	37	"	"	PUNCT
cjgl-2613	39	38	a	a	DET
cjgl-2613	39	39	person	person	NOUN
cjgl-2613	39	40	of	of	ADP
cjgl-2613	39	41	the	the	DET
cjgl-2613	39	42	opposite	opposite	ADJ
cjgl-2613	39	43	sex	sex	NOUN
cjgl-2613	39	44	who	who	PRON
cjgl-2613	39	45	is	be	AUX
cjgl-2613	39	46	a	a	DET
cjgl-2613	39	47	husband	husband	NOUN
cjgl-2613	39	48	or	or	CCONJ
cjgl-2613	39	49	a	a	DET
cjgl-2613	39	50	wife	wife	NOUN
cjgl-2613	39	51	.	.	PUNCT
cjgl-2613	40	1	"'8	"'8	PUNCT
cjgl-2613	40	2	in	in	ADP
cjgl-2613	40	3	effect	effect	NOUN
cjgl-2613	40	4	,	,	PUNCT
cjgl-2613	40	5	doma	doma	PROPN
cjgl-2613	40	6	precludes	preclude	VERB
cjgl-2613	40	7	the	the	DET
cjgl-2613	40	8	recognition	recognition	NOUN
cjgl-2613	40	9	of	of	ADP
cjgl-2613	40	10	same	same	ADJ
cjgl-2613	40	11	-	-	PUNCT
cjgl-2613	40	12	sex	sex	NOUN
cjgl-2613	40	13	marriage	marriage	NOUN
cjgl-2613	40	14	for	for	ADP
cjgl-2613	40	15	purposes	purpose	NOUN
cjgl-2613	40	16	of	of	ADP
cjgl-2613	40	17	federal	federal	ADJ
cjgl-2613	40	18	law.9	law.9	PROPN
cjgl-2613	40	19	there	there	PRON
cjgl-2613	40	20	has	have	AUX
cjgl-2613	40	21	been	be	AUX
cjgl-2613	40	22	ample	ample	ADJ
cjgl-2613	40	23	litigation	litigation	NOUN
cjgl-2613	40	24	involving	involve	VERB
cjgl-2613	40	25	doma	doma	NOUN
cjgl-2613	40	26	,	,	PUNCT
cjgl-2613	40	27	but	but	CCONJ
cjgl-2613	40	28	most	most	ADJ
cjgl-2613	40	29	of	of	ADP
cjgl-2613	40	30	the	the	DET
cjgl-2613	40	31	litigation	litigation	NOUN
cjgl-2613	40	32	has	have	AUX
cjgl-2613	40	33	focused	focus	VERB
cjgl-2613	40	34	on	on	ADP
cjgl-2613	40	35	how	how	SCONJ
cjgl-2613	40	36	defense	defense	NOUN
cjgl-2613	40	37	of	of	ADP
cjgl-2613	40	38	marriage	marriage	NOUN
cjgl-2613	40	39	act	act	NOUN
cjgl-2613	40	40	(	(	PUNCT
cjgl-2613	40	41	doma	doma	NOUN
cjgl-2613	40	42	)	)	PUNCT
cjgl-2613	40	43	,	,	PUNCT
cjgl-2613	40	44	i	i	PRON
cjgl-2613	40	45	u.s.c	u.s.c	ADJ
cjgl-2613	40	46	.	.	PUNCT
cjgl-2613	41	1	§	§	PROPN
cjgl-2613	41	2	7	7	NUM
cjgl-2613	41	3	(	(	PUNCT
cjgl-2613	41	4	2011	2011	NUM
cjgl-2613	41	5	)	)	PUNCT
cjgl-2613	42	1	[	[	X
cjgl-2613	42	2	hereinafter	hereinafter	NOUN
cjgl-2613	42	3	doma	doma	NOUN
cjgl-2613	42	4	's	's	PART
cjgl-2613	42	5	marriage	marriage	NOUN
cjgl-2613	42	6	definition	definition	NOUN
cjgl-2613	42	7	]	]	X
cjgl-2613	42	8	(	(	PUNCT
cjgl-2613	42	9	establishing	establish	VERB
cjgl-2613	42	10	definition	definition	NOUN
cjgl-2613	42	11	of	of	ADP
cjgl-2613	42	12	marriage	marriage	NOUN
cjgl-2613	42	13	for	for	ADP
cjgl-2613	42	14	construction	construction	NOUN
cjgl-2613	42	15	of	of	ADP
cjgl-2613	42	16	acts	act	NOUN
cjgl-2613	42	17	of	of	ADP
cjgl-2613	42	18	congress	congress	PROPN
cjgl-2613	42	19	)	)	PUNCT
cjgl-2613	42	20	.	.	PUNCT
cjgl-2613	43	1	section	section	NOUN
cjgl-2613	43	2	2	2	NUM
cjgl-2613	43	3	of	of	ADP
cjgl-2613	43	4	doma	doma	NOUN
cjgl-2613	43	5	,	,	PUNCT
cjgl-2613	43	6	the	the	DET
cjgl-2613	43	7	other	other	ADJ
cjgl-2613	43	8	doma	doma	NOUN
cjgl-2613	43	9	provision	provision	NOUN
cjgl-2613	43	10	,	,	PUNCT
cjgl-2613	43	11	which	which	PRON
cjgl-2613	43	12	authorizes	authorize	VERB
cjgl-2613	43	13	states	state	NOUN
cjgl-2613	43	14	to	to	PART
cjgl-2613	43	15	refuse	refuse	VERB
cjgl-2613	43	16	recognition	recognition	NOUN
cjgl-2613	43	17	of	of	ADP
cjgl-2613	43	18	same	same	ADJ
cjgl-2613	43	19	-	-	PUNCT
cjgl-2613	43	20	sex	sex	NOUN
cjgl-2613	43	21	marriages	marriage	NOUN
cjgl-2613	43	22	,	,	PUNCT
cjgl-2613	43	23	is	be	AUX
cjgl-2613	43	24	codified	codify	VERB
cjgl-2613	43	25	separately	separately	ADV
cjgl-2613	43	26	.	.	PUNCT
cjgl-2613	44	1	see	see	VERB
cjgl-2613	44	2	defense	defense	NOUN
cjgl-2613	44	3	of	of	ADP
cjgl-2613	44	4	marriage	marriage	NOUN
cjgl-2613	44	5	act	act	NOUN
cjgl-2613	44	6	(	(	PUNCT
cjgl-2613	44	7	doma	doma	NOUN
cjgl-2613	44	8	)	)	PUNCT
cjgl-2613	44	9	,	,	PUNCT
cjgl-2613	44	10	28	28	NUM
cjgl-2613	44	11	u.s.c	u.s.c	ADJ
cjgl-2613	44	12	.	.	PUNCT
cjgl-2613	45	1	§	§	PROPN
cjgl-2613	45	2	1738c	1738c	NUM
cjgl-2613	45	3	(	(	PUNCT
cjgl-2613	45	4	2011	2011	NUM
cjgl-2613	45	5	)	)	PUNCT
cjgl-2613	46	1	[	[	X
cjgl-2613	46	2	hereinafter	hereinafter	NOUN
cjgl-2613	46	3	doma	doma	NOUN
cjgl-2613	46	4	's	's	PART
cjgl-2613	46	5	full	full	ADJ
cjgl-2613	46	6	faith	faith	NOUN
cjgl-2613	46	7	and	and	CCONJ
cjgl-2613	46	8	credit	credit	NOUN
cjgl-2613	46	9	provision	provision	NOUN
cjgl-2613	46	10	]	]	PUNCT
cjgl-2613	46	11	.	.	PUNCT
cjgl-2613	46	12	8	8	NUM
cjgl-2613	46	13	doma	doma	PROPN
cjgl-2613	46	14	's	's	PART
cjgl-2613	46	15	marriage	marriage	NOUN
cjgl-2613	46	16	definition	definition	NOUN
cjgl-2613	46	17	(	(	PUNCT
cjgl-2613	46	18	"	"	PUNCT
cjgl-2613	46	19	in	in	ADP
cjgl-2613	46	20	determining	determine	VERB
cjgl-2613	46	21	the	the	DET
cjgl-2613	46	22	meaning	meaning	NOUN
cjgl-2613	46	23	of	of	ADP
cjgl-2613	46	24	any	any	DET
cjgl-2613	46	25	act	act	NOUN
cjgl-2613	46	26	of	of	ADP
cjgl-2613	46	27	congress	congress	PROPN
cjgl-2613	46	28	,	,	PUNCT
cjgl-2613	46	29	or	or	CCONJ
cjgl-2613	46	30	of	of	ADP
cjgl-2613	46	31	any	any	DET
cjgl-2613	46	32	ruling	ruling	NOUN
cjgl-2613	46	33	,	,	PUNCT
cjgl-2613	46	34	regulation	regulation	NOUN
cjgl-2613	46	35	,	,	PUNCT
cjgl-2613	46	36	or	or	CCONJ
cjgl-2613	46	37	interpretation	interpretation	NOUN
cjgl-2613	46	38	of	of	ADP
cjgl-2613	46	39	the	the	DET
cjgl-2613	46	40	various	various	ADJ
cjgl-2613	46	41	administrative	administrative	ADJ
cjgl-2613	46	42	bureaus	bureaus	PROPN
cjgl-2613	46	43	and	and	CCONJ
cjgl-2613	46	44	agencies	agency	NOUN
cjgl-2613	46	45	of	of	ADP
cjgl-2613	46	46	the	the	DET
cjgl-2613	46	47	united	united	PROPN
cjgl-2613	46	48	states	states	PROPN
cjgl-2613	46	49	,	,	PUNCT
cjgl-2613	46	50	the	the	DET
cjgl-2613	46	51	word	word	NOUN
cjgl-2613	46	52	'	'	PUNCT
cjgl-2613	46	53	marriage	marriage	NOUN
cjgl-2613	46	54	'	'	PUNCT
cjgl-2613	46	55	means	mean	VERB
cjgl-2613	46	56	only	only	ADV
cjgl-2613	46	57	a	a	DET
cjgl-2613	46	58	legal	legal	ADJ
cjgl-2613	46	59	union	union	NOUN
cjgl-2613	46	60	between	between	ADP
cjgl-2613	46	61	one	one	NUM
cjgl-2613	46	62	man	man	NOUN
cjgl-2613	46	63	and	and	CCONJ
cjgl-2613	46	64	one	one	NUM
cjgl-2613	46	65	woman	woman	NOUN
cjgl-2613	46	66	as	as	ADP
cjgl-2613	46	67	husband	husband	NOUN
cjgl-2613	46	68	and	and	CCONJ
cjgl-2613	46	69	wife	wife	NOUN
cjgl-2613	46	70	,	,	PUNCT
cjgl-2613	46	71	and	and	CCONJ
cjgl-2613	46	72	the	the	DET
cjgl-2613	46	73	word	word	NOUN
cjgl-2613	46	74	'	'	PUNCT
cjgl-2613	46	75	spouse	spouse	NOUN
cjgl-2613	46	76	'	'	PUNCT
cjgl-2613	46	77	refers	refer	VERB
cjgl-2613	46	78	only	only	ADV
cjgl-2613	46	79	to	to	ADP
cjgl-2613	46	80	a	a	DET
cjgl-2613	46	81	person	person	NOUN
cjgl-2613	46	82	of	of	ADP
cjgl-2613	46	83	the	the	DET
cjgl-2613	46	84	opposite	opposite	ADJ
cjgl-2613	46	85	sex	sex	NOUN
cjgl-2613	46	86	who	who	PRON
cjgl-2613	46	87	is	be	AUX
cjgl-2613	46	88	a	a	DET
cjgl-2613	46	89	husband	husband	NOUN
cjgl-2613	46	90	or	or	CCONJ
cjgl-2613	46	91	a	a	DET
cjgl-2613	46	92	wife	wife	NOUN
cjgl-2613	46	93	.	.	PUNCT
cjgl-2613	46	94	"	"	PUNCT
cjgl-2613	46	95	)	)	PUNCT
cjgl-2613	46	96	.	.	PUNCT
cjgl-2613	47	1	9id	9id	NOUN
cjgl-2613	47	2	.	.	PUNCT
cjgl-2613	48	1	connecticut	connecticut	PROPN
cjgl-2613	48	2	,	,	PUNCT
cjgl-2613	48	3	iowa	iowa	PROPN
cjgl-2613	48	4	,	,	PUNCT
cjgl-2613	48	5	massachusetts	massachusetts	PROPN
cjgl-2613	48	6	,	,	PUNCT
cjgl-2613	48	7	new	new	PROPN
cjgl-2613	48	8	hampshire	hampshire	PROPN
cjgl-2613	48	9	,	,	PUNCT
cjgl-2613	48	10	vermont	vermont	PROPN
cjgl-2613	48	11	,	,	PUNCT
cjgl-2613	48	12	and	and	CCONJ
cjgl-2613	48	13	new	new	PROPN
cjgl-2613	48	14	york	york	PROPN
cjgl-2613	48	15	fully	fully	ADV
cjgl-2613	48	16	recognize	recognize	VERB
cjgl-2613	48	17	and	and	CCONJ
cjgl-2613	48	18	issue	issue	VERB
cjgl-2613	48	19	licenses	license	NOUN
cjgl-2613	48	20	for	for	ADP
cjgl-2613	48	21	same	same	ADJ
cjgl-2613	48	22	-	-	PUNCT
cjgl-2613	48	23	sex	sex	NOUN
cjgl-2613	48	24	marriage	marriage	NOUN
cjgl-2613	48	25	.	.	PUNCT
cjgl-2613	49	1	see	see	VERB
cjgl-2613	49	2	nat'l	nat'l	PROPN
cjgl-2613	49	3	conference	conference	NOUN
cjgl-2613	49	4	of	of	ADP
cjgl-2613	49	5	state	state	NOUN
cjgl-2613	49	6	legislatures	legislature	NOUN
cjgl-2613	49	7	,	,	PUNCT
cjgl-2613	49	8	same	same	ADJ
cjgl-2613	49	9	-	-	PUNCT
cjgl-2613	49	10	sex	sex	NOUN
cjgl-2613	49	11	marriage	marriage	NOUN
cjgl-2613	49	12	,	,	PUNCT
cjgl-2613	49	13	civil	civil	ADJ
cjgl-2613	49	14	unions	union	NOUN
cjgl-2613	49	15	and	and	CCONJ
cjgl-2613	49	16	domestic	domestic	ADJ
cjgl-2613	49	17	partnerships	partnership	NOUN
cjgl-2613	49	18	(	(	PUNCT
cjgl-2613	49	19	2011	2011	NUM
cjgl-2613	49	20	)	)	PUNCT
cjgl-2613	49	21	,	,	PUNCT
cjgl-2613	49	22	available	available	ADJ
cjgl-2613	49	23	at	at	ADP
cjgl-2613	49	24	http://www.ncsl.org/	http://www.ncsl.org/	ADJ
cjgl-2613	49	25	default.aspx?tabid=l6430	default.aspx?tabid=l6430	PROPN
cjgl-2613	49	26	.	.	PROPN
cjgl-2613	50	1	see	see	VERB
cjgl-2613	50	2	infra	infra	NOUN
cjgl-2613	50	3	note	note	VERB
cjgl-2613	50	4	26	26	NUM
cjgl-2613	50	5	about	about	ADP
cjgl-2613	50	6	same	same	ADJ
cjgl-2613	50	7	-	-	PUNCT
cjgl-2613	50	8	sex	sex	NOUN
cjgl-2613	50	9	marriage	marriage	NOUN
cjgl-2613	50	10	in	in	ADP
cjgl-2613	50	11	california	california	PROPN
cjgl-2613	50	12	.	.	PUNCT
cjgl-2613	51	1	columbia	columbia	PROPN
cjgl-2613	51	2	journal	journal	PROPN
cjgl-2613	51	3	of	of	ADP
cjgl-2613	51	4	gender	gender	NOUN
cjgl-2613	51	5	and	and	CCONJ
cjgl-2613	51	6	law	law	NOUN
cjgl-2613	51	7	doma	doma	NOUN
cjgl-2613	51	8	harms	harm	VERB
cjgl-2613	51	9	same	same	ADJ
cjgl-2613	51	10	-	-	PUNCT
cjgl-2613	51	11	sex	sex	NOUN
cjgl-2613	51	12	couples	couple	NOUN
cjgl-2613	51	13	l	l	NOUN
cjgl-2613	51	14	°	°	NOUN
cjgl-2613	51	15	with	with	ADP
cjgl-2613	51	16	little	little	ADJ
cjgl-2613	51	17	attention	attention	NOUN
cjgl-2613	51	18	paid	pay	VERB
cjgl-2613	51	19	to	to	ADP
cjgl-2613	51	20	the	the	DET
cjgl-2613	51	21	inequities	inequity	NOUN
cjgl-2613	51	22	doma	doma	PROPN
cjgl-2613	51	23	creates	create	VERB
cjgl-2613	51	24	for	for	ADP
cjgl-2613	51	25	heterosexual	heterosexual	ADJ
cjgl-2613	51	26	couples	couple	NOUN
cjgl-2613	51	27	.	.	PUNCT
cjgl-2613	52	1	economically	economically	ADV
cjgl-2613	52	2	,	,	PUNCT
cjgl-2613	52	3	doma	doma	PROPN
cjgl-2613	52	4	causes	cause	VERB
cjgl-2613	52	5	many	many	ADJ
cjgl-2613	52	6	heterosexual	heterosexual	ADJ
cjgl-2613	52	7	married	married	ADJ
cjgl-2613	52	8	couples	couple	NOUN
cjgl-2613	52	9	to	to	PART
cjgl-2613	52	10	pay	pay	VERB
cjgl-2613	52	11	more	more	ADJ
cjgl-2613	52	12	federal	federal	ADJ
cjgl-2613	52	13	income	income	NOUN
cjgl-2613	52	14	tax	tax	NOUN
cjgl-2613	52	15	than	than	ADP
cjgl-2613	52	16	same	same	ADJ
cjgl-2613	52	17	-	-	PUNCT
cjgl-2613	52	18	sex	sex	NOUN
cjgl-2613	52	19	married	married	ADJ
cjgl-2613	52	20	couples	couple	NOUN
cjgl-2613	52	21	who	who	PRON
cjgl-2613	52	22	earn	earn	VERB
cjgl-2613	52	23	identical	identical	ADJ
cjgl-2613	52	24	taxable	taxable	ADJ
cjgl-2613	52	25	income	income	NOUN
cjgl-2613	52	26	.	.	PUNCT
cjgl-2613	53	1	"	"	PUNCT
cjgl-2613	53	2	'	'	PUNCT
cjgl-2613	53	3	while	while	SCONJ
cjgl-2613	53	4	doma	doma	PROPN
cjgl-2613	53	5	's	's	PART
cjgl-2613	53	6	legislative	legislative	ADJ
cjgl-2613	53	7	history	history	NOUN
cjgl-2613	53	8	clearly	clearly	ADV
cjgl-2613	53	9	indicates	indicate	VERB
cjgl-2613	53	10	that	that	SCONJ
cjgl-2613	53	11	congress	congress	PROPN
cjgl-2613	53	12	intended	intend	VERB
cjgl-2613	53	13	for	for	SCONJ
cjgl-2613	53	14	doma	doma	NOUN
cjgl-2613	53	15	to	to	PART
cjgl-2613	53	16	have	have	VERB
cjgl-2613	53	17	the	the	DET
cjgl-2613	53	18	effect	effect	NOUN
cjgl-2613	53	19	of	of	ADP
cjgl-2613	53	20	"	"	PUNCT
cjgl-2613	53	21	defending	defend	VERB
cjgl-2613	53	22	and	and	CCONJ
cjgl-2613	53	23	nurturing	nurture	VERB
cjgl-2613	53	24	the	the	DET
cjgl-2613	53	25	institution	institution	NOUN
cjgl-2613	53	26	of	of	ADP
cjgl-2613	53	27	traditional	traditional	ADJ
cjgl-2613	53	28	,	,	PUNCT
cjgl-2613	53	29	heterosexual	heterosexual	ADJ
cjgl-2613	53	30	marriage	marriage	NOUN
cjgl-2613	53	31	,	,	PUNCT
cjgl-2613	53	32	"	"	PUNCT
cjgl-2613	53	33	'	'	PUNCT
cjgl-2613	53	34	2	2	NUM
cjgl-2613	53	35	the	the	DET
cjgl-2613	53	36	tax	tax	NOUN
cjgl-2613	53	37	inequities	inequity	NOUN
cjgl-2613	53	38	doma	doma	NOUN
cjgl-2613	53	39	creates	create	VERB
cjgl-2613	53	40	undermines	undermine	VERB
cjgl-2613	53	41	this	this	DET
cjgl-2613	53	42	intent	intent	NOUN
cjgl-2613	53	43	.	.	PUNCT
cjgl-2613	54	1	doma	doma	PROPN
cjgl-2613	54	2	blatantly	blatantly	ADV
cjgl-2613	54	3	exposes	expose	VERB
cjgl-2613	54	4	the	the	DET
cjgl-2613	54	5	marriage	marriage	NOUN
cjgl-2613	54	6	tax	tax	NOUN
cjgl-2613	54	7	penalty	penalty	NOUN
cjgl-2613	54	8	,	,	PUNCT
cjgl-2613	54	9	13	13	NUM
cjgl-2613	54	10	possibly	possibly	ADV
cjgl-2613	54	11	10	10	NUM
cjgl-2613	54	12	see	see	VERB
cjgl-2613	54	13	generally	generally	ADV
cjgl-2613	54	14	perry	perry	PROPN
cjgl-2613	54	15	v.	v.	PROPN
cjgl-2613	54	16	schwarzeneggcr	schwarzeneggcr	PROPN
cjgl-2613	54	17	,	,	PUNCT
cjgl-2613	54	18	704	704	NUM
cjgl-2613	54	19	f.supp.2d	f.supp.2d	VERB
cjgl-2613	54	20	921	921	NUM
cjgl-2613	54	21	(	(	PUNCT
cjgl-2613	54	22	n.d	n.d	PROPN
cjgl-2613	54	23	.	.	PROPN
cjgl-2613	54	24	cal	cal	PROPN
cjgl-2613	54	25	.	.	PUNCT
cjgl-2613	55	1	2010	2010	NUM
cjgl-2613	55	2	)	)	PUNCT
cjgl-2613	56	1	;	;	PUNCT
cjgl-2613	56	2	see	see	VERB
cjgl-2613	56	3	also	also	ADV
cjgl-2613	56	4	mass	mass	PROPN
cjgl-2613	56	5	.	.	PUNCT
cjgl-2613	57	1	v.	v.	CCONJ
cjgl-2613	57	2	u.s	u.s	PROPN
cjgl-2613	57	3	.	.	PROPN
cjgl-2613	57	4	dep't	dep't	PROPN
cjgl-2613	57	5	.	.	PUNCT
cjgl-2613	58	1	of	of	ADP
cjgl-2613	58	2	health	health	NOUN
cjgl-2613	58	3	and	and	CCONJ
cjgl-2613	58	4	human	human	ADJ
cjgl-2613	58	5	servs	servs	PROPN
cjgl-2613	58	6	.	.	PUNCT
cjgl-2613	59	1	,	,	PUNCT
cjgl-2613	59	2	698	698	NUM
cjgl-2613	59	3	f.supp.2d	f.supp.2d	X
cjgl-2613	59	4	.	.	PUNCT
cjgl-2613	60	1	234	234	NUM
cjgl-2613	60	2	,	,	PUNCT
cjgl-2613	60	3	253	253	NUM
cjgl-2613	60	4	(	(	PUNCT
cjgl-2613	60	5	d.	d.	PROPN
cjgl-2613	60	6	mass	mass	PROPN
cjgl-2613	60	7	.	.	PROPN
cjgl-2613	60	8	2010	2010	NUM
cjgl-2613	60	9	)	)	PUNCT
cjgl-2613	60	10	(	(	PUNCT
cjgl-2613	60	11	"	"	PUNCT
cjgl-2613	60	12	[	[	X
cjgl-2613	60	13	t]hc	t]hc	ADP
cjgl-2613	60	14	state	state	NOUN
cjgl-2613	60	15	constitution	constitution	NOUN
cjgl-2613	60	16	requires	require	VERB
cjgl-2613	60	17	that	that	SCONJ
cjgl-2613	60	18	the	the	DET
cjgl-2613	60	19	commonwealth	commonwealth	NOUN
cjgl-2613	60	20	honor	honor	NOUN
cjgl-2613	60	21	[	[	X
cjgl-2613	60	22	same	same	ADJ
cjgl-2613	60	23	-	-	PUNCT
cjgl-2613	60	24	sex	sex	NOUN
cjgl-2613	60	25	]	]	PUNCT
cjgl-2613	60	26	union[s	union[	NOUN
cjgl-2613	60	27	]	]	PUNCT
cjgl-2613	60	28	.	.	PUNCT
cjgl-2613	61	1	the	the	DET
cjgl-2613	61	2	commonwealth	commonwealth	PROPN
cjgl-2613	61	3	therefore	therefore	ADV
cjgl-2613	61	4	finds	find	VERB
cjgl-2613	61	5	itself	itself	PRON
cjgl-2613	61	6	in	in	ADP
cjgl-2613	61	7	a	a	DET
cjgl-2613	61	8	catch-22	catch-22	PROPN
cjgl-2613	61	9	:	:	PUNCT
cjgl-2613	61	10	it	it	PRON
cjgl-2613	61	11	can	can	AUX
cjgl-2613	61	12	afford	afford	VERB
cjgl-2613	61	13	[	[	PUNCT
cjgl-2613	61	14	same	same	ADJ
cjgl-2613	61	15	-	-	PUNCT
cjgl-2613	61	16	sex	sex	NOUN
cjgl-2613	61	17	couples	couple	NOUN
cjgl-2613	61	18	]	]	PUNCT
cjgl-2613	61	19	the	the	DET
cjgl-2613	61	20	same	same	ADJ
cjgl-2613	61	21	privileges	privilege	NOUN
cjgl-2613	61	22	as	as	ADP
cjgl-2613	61	23	other	other	ADJ
cjgl-2613	61	24	similarly	similarly	ADV
cjgl-2613	61	25	-	-	PUNCT
cjgl-2613	61	26	situated	situate	VERB
cjgl-2613	61	27	married	married	ADJ
cjgl-2613	61	28	couples	couple	NOUN
cjgl-2613	61	29	,	,	PUNCT
cjgl-2613	61	30	as	as	SCONJ
cjgl-2613	61	31	the	the	DET
cjgl-2613	61	32	state	state	NOUN
cjgl-2613	61	33	constitution	constitution	NOUN
cjgl-2613	61	34	requires	require	VERB
cjgl-2613	61	35	,	,	PUNCT
cjgl-2613	61	36	and	and	CCONJ
cjgl-2613	61	37	surrender	surrender	VERB
cjgl-2613	61	38	millions	million	NOUN
cjgl-2613	61	39	in	in	ADP
cjgl-2613	61	40	federal	federal	ADJ
cjgl-2613	61	41	grants	grant	NOUN
cjgl-2613	61	42	,	,	PUNCT
cjgl-2613	61	43	or	or	CCONJ
cjgl-2613	61	44	deny	deny	VERB
cjgl-2613	61	45	[	[	PUNCT
cjgl-2613	61	46	those	those	DET
cjgl-2613	61	47	same	same	ADJ
cjgl-2613	61	48	privileges	privilege	NOUN
cjgl-2613	61	49	]	]	PUNCT
cjgl-2613	61	50	,	,	PUNCT
cjgl-2613	61	51	and	and	CCONJ
cjgl-2613	61	52	retain	retain	VERB
cjgl-2613	61	53	the	the	DET
cjgl-2613	61	54	federal	federal	ADJ
cjgl-2613	61	55	funds	fund	NOUN
cjgl-2613	61	56	,	,	PUNCT
cjgl-2613	61	57	but	but	CCONJ
cjgl-2613	61	58	run	run	VERB
cjgl-2613	61	59	afoul	afoul	ADV
cjgl-2613	61	60	of	of	ADP
cjgl-2613	61	61	its	its	PRON
cjgl-2613	61	62	own	own	ADJ
cjgl-2613	61	63	constitution	constitution	NOUN
cjgl-2613	61	64	.	.	PUNCT
cjgl-2613	62	1	"	"	PUNCT
cjgl-2613	62	2	)	)	PUNCT
cjgl-2613	62	3	;	;	PUNCT
cjgl-2613	62	4	gill	gill	NOUN
cjgl-2613	62	5	v.	v.	ADP
cjgl-2613	62	6	office	office	NOUN
cjgl-2613	62	7	of	of	ADP
cjgl-2613	62	8	pers	per	NOUN
cjgl-2613	62	9	.	.	PUNCT
cjgl-2613	63	1	mgmt	mgmt	PROPN
cjgl-2613	63	2	.	.	PROPN
cjgl-2613	63	3	,	,	PUNCT
cjgl-2613	63	4	699	699	NUM
cjgl-2613	63	5	f.supp.2d	f.supp.2d	NUM
cjgl-2613	63	6	374	374	NUM
cjgl-2613	63	7	,	,	PUNCT
cjgl-2613	63	8	394	394	NUM
cjgl-2613	63	9	(	(	PUNCT
cjgl-2613	63	10	d.	d.	PROPN
cjgl-2613	63	11	mass	mass	PROPN
cjgl-2613	63	12	.	.	PROPN
cjgl-2613	64	1	2010	2010	NUM
cjgl-2613	64	2	)	)	PUNCT
cjgl-2613	65	1	(	(	PUNCT
cjgl-2613	65	2	"	"	PUNCT
cjgl-2613	65	3	.	.	PUNCT
cjgl-2613	65	4	.	.	PUNCT
cjgl-2613	65	5	.	.	PUNCT
cjgl-2613	66	1	doma	doma	PROPN
cjgl-2613	66	2	does	do	AUX
cjgl-2613	66	3	not	not	PART
cjgl-2613	66	4	provide	provide	VERB
cjgl-2613	66	5	for	for	ADP
cjgl-2613	66	6	nationwide	nationwide	ADJ
cjgl-2613	66	7	consistency	consistency	NOUN
cjgl-2613	66	8	in	in	ADP
cjgl-2613	66	9	the	the	DET
cjgl-2613	66	10	distribution	distribution	NOUN
cjgl-2613	66	11	of	of	ADP
cjgl-2613	66	12	federal	federal	ADJ
cjgl-2613	66	13	benefits	benefit	NOUN
cjgl-2613	66	14	among	among	ADP
cjgl-2613	66	15	married	married	ADJ
cjgl-2613	66	16	couples	couple	NOUN
cjgl-2613	66	17	.	.	PUNCT
cjgl-2613	67	1	rather	rather	ADV
cjgl-2613	67	2	it	it	PRON
cjgl-2613	67	3	denies	deny	VERB
cjgl-2613	67	4	to	to	ADP
cjgl-2613	67	5	same	same	ADJ
cjgl-2613	67	6	-	-	PUNCT
cjgl-2613	67	7	sex	sex	NOUN
cjgl-2613	67	8	married	married	ADJ
cjgl-2613	67	9	couples	couple	NOUN
cjgl-2613	67	10	the	the	DET
cjgl-2613	67	11	federal	federal	ADJ
cjgl-2613	67	12	marriagebased	marriagebase	VERB
cjgl-2613	67	13	benefits	benefit	NOUN
cjgl-2613	67	14	that	that	PRON
cjgl-2613	67	15	similarly	similarly	ADV
cjgl-2613	67	16	situated	situate	VERB
cjgl-2613	67	17	heterosexual	heterosexual	ADJ
cjgl-2613	67	18	couples	couple	NOUN
cjgl-2613	67	19	enjoy	enjoy	VERB
cjgl-2613	67	20	.	.	PUNCT
cjgl-2613	68	1	"	"	PUNCT
cjgl-2613	68	2	)	)	PUNCT
cjgl-2613	68	3	;	;	PUNCT
cjgl-2613	68	4	in	in	ADP
cjgl-2613	68	5	re	re	PROPN
cjgl-2613	68	6	levenson	levenson	PROPN
cjgl-2613	68	7	,	,	PUNCT
cjgl-2613	68	8	587	587	NUM
cjgl-2613	68	9	f.3d	f.3d	NUM
cjgl-2613	68	10	925	925	NUM
cjgl-2613	68	11	,	,	PUNCT
cjgl-2613	68	12	932	932	NUM
cjgl-2613	68	13	(	(	PUNCT
cjgl-2613	68	14	9th	9th	ADJ
cjgl-2613	68	15	cir	cir	NOUN
cjgl-2613	68	16	.	.	PUNCT
cjgl-2613	68	17	2009	2009	NUM
cjgl-2613	68	18	)	)	PUNCT
cjgl-2613	68	19	(	(	PUNCT
cjgl-2613	68	20	"	"	PUNCT
cjgl-2613	68	21	[	[	X
cjgl-2613	68	22	d]iscouraging	d]iscourage	VERB
cjgl-2613	68	23	gay	gay	NOUN
cjgl-2613	68	24	marriage	marriage	NOUN
cjgl-2613	68	25	serves	serve	VERB
cjgl-2613	68	26	only	only	ADV
cjgl-2613	68	27	to	to	PART
cjgl-2613	68	28	force	force	VERB
cjgl-2613	68	29	gay	gay	ADJ
cjgl-2613	68	30	couples	couple	NOUN
cjgl-2613	68	31	to	to	PART
cjgl-2613	68	32	live	live	VERB
cjgl-2613	68	33	in	in	ADP
cjgl-2613	68	34	a	a	DET
cjgl-2613	68	35	'	'	PUNCT
cjgl-2613	68	36	state	state	NOUN
cjgl-2613	68	37	of	of	ADP
cjgl-2613	68	38	sin	sin	NOUN
cjgl-2613	68	39	'	'	PUNCT
cjgl-2613	68	40	rather	rather	ADV
cjgl-2613	68	41	than	than	ADP
cjgl-2613	68	42	in	in	ADP
cjgl-2613	68	43	a	a	DET
cjgl-2613	68	44	lawfully	lawfully	ADV
cjgl-2613	68	45	-	-	PUNCT
cjgl-2613	68	46	recognized	recognize	VERB
cjgl-2613	68	47	'	'	PUNCT
cjgl-2613	68	48	state	state	NOUN
cjgl-2613	68	49	of	of	ADP
cjgl-2613	68	50	connubial	connubial	ADJ
cjgl-2613	68	51	bliss	bliss	NOUN
cjgl-2613	68	52	'	'	PUNCT
cjgl-2613	68	53	that	that	PRON
cjgl-2613	68	54	encourages	encourage	VERB
cjgl-2613	68	55	a	a	DET
cjgl-2613	68	56	long	long	ADV
cjgl-2613	68	57	-	-	PUNCT
cjgl-2613	68	58	enduring	endure	VERB
cjgl-2613	68	59	permanent	permanent	ADJ
cjgl-2613	68	60	relationship	relationship	NOUN
cjgl-2613	68	61	that	that	PRON
cjgl-2613	68	62	,	,	PUNCT
cjgl-2613	68	63	in	in	ADP
cjgl-2613	68	64	turn	turn	NOUN
cjgl-2613	68	65	,	,	PUNCT
cjgl-2613	68	66	serves	serve	VERB
cjgl-2613	68	67	as	as	ADP
cjgl-2613	68	68	the	the	DET
cjgl-2613	68	69	basis	basis	NOUN
cjgl-2613	68	70	for	for	ADP
cjgl-2613	68	71	a	a	DET
cjgl-2613	68	72	state	state	NOUN
cjgl-2613	68	73	recognized	recognize	VERB
cjgl-2613	68	74	family	family	NOUN
cjgl-2613	68	75	.	.	PUNCT
cjgl-2613	69	1	"	"	PUNCT
cjgl-2613	69	2	)	)	PUNCT
cjgl-2613	69	3	;	;	PUNCT
cjgl-2613	69	4	bishop	bishop	PROPN
cjgl-2613	69	5	v.	v.	PROPN
cjgl-2613	69	6	okla	okla	PROPN
cjgl-2613	69	7	.	.	PUNCT
cjgl-2613	70	1	ex	ex	PROPN
cjgl-2613	70	2	.	.	PROPN
cjgl-2613	70	3	rel	rel	PROPN
cjgl-2613	70	4	.	.	PUNCT
cjgl-2613	71	1	edmondon	edmondon	PROPN
cjgl-2613	71	2	,	,	PUNCT
cjgl-2613	71	3	447	447	NUM
cjgl-2613	71	4	f.	f.	PROPN
cjgl-2613	71	5	supp	supp	PROPN
cjgl-2613	71	6	.	.	PUNCT
cjgl-2613	72	1	2d	2d	PROPN
cjgl-2613	72	2	1239	1239	NUM
cjgl-2613	72	3	,	,	PUNCT
cjgl-2613	72	4	1248	1248	NUM
cjgl-2613	72	5	-	-	SYM
cjgl-2613	72	6	49	49	NUM
cjgl-2613	72	7	(	(	PUNCT
cjgl-2613	72	8	n.d	n.d	PROPN
cjgl-2613	72	9	.	.	PROPN
cjgl-2613	72	10	okla	okla	PROPN
cjgl-2613	72	11	.	.	PUNCT
cjgl-2613	73	1	2006	2006	NUM
cjgl-2613	73	2	)	)	PUNCT
cjgl-2613	74	1	,	,	PUNCT
cjgl-2613	74	2	rev	rev	PROPN
cjgl-2613	74	3	'd	would	AUX
cjgl-2613	74	4	on	on	ADP
cjgl-2613	74	5	other	other	ADJ
cjgl-2613	74	6	grounds	ground	NOUN
cjgl-2613	74	7	,	,	PUNCT
cjgl-2613	74	8	bishop	bishop	PROPN
cjgl-2613	74	9	v.	v.	PROPN
cjgl-2613	74	10	okla	okla	PROPN
cjgl-2613	74	11	.	.	PUNCT
cjgl-2613	75	1	,	,	PUNCT
cjgl-2613	75	2	333	333	NUM
cjgl-2613	75	3	f.	f.	NOUN
cjgl-2613	75	4	app'x	app'x	PROPN
cjgl-2613	75	5	361	361	NUM
cjgl-2613	75	6	(	(	PUNCT
cjgl-2613	75	7	10th	10th	ADJ
cjgl-2613	75	8	cir	cir	NOUN
cjgl-2613	75	9	.	.	PROPN
cjgl-2613	75	10	2009	2009	NUM
cjgl-2613	75	11	)	)	PUNCT
cjgl-2613	75	12	(	(	PUNCT
cjgl-2613	75	13	"	"	PUNCT
cjgl-2613	75	14	doma	doma	PROPN
cjgl-2613	75	15	was	be	AUX
cjgl-2613	75	16	enacted	enact	VERB
cjgl-2613	75	17	pursuant	pursuant	ADV
cjgl-2613	75	18	to	to	ADP
cjgl-2613	75	19	the	the	DET
cjgl-2613	75	20	full	full	ADJ
cjgl-2613	75	21	faith	faith	NOUN
cjgl-2613	75	22	and	and	CCONJ
cjgl-2613	75	23	credit	credit	NOUN
cjgl-2613	75	24	clause	clause	NOUN
cjgl-2613	75	25	,	,	PUNCT
cjgl-2613	75	26	thus	thus	ADV
cjgl-2613	75	27	does	do	AUX
cjgl-2613	75	28	not	not	PART
cjgl-2613	75	29	give	give	VERB
cjgl-2613	75	30	standing	stand	VERB
cjgl-2613	75	31	to	to	ADP
cjgl-2613	75	32	a	a	DET
cjgl-2613	75	33	canadian	canadian	ADJ
cjgl-2613	75	34	same	same	ADJ
cjgl-2613	75	35	-	-	PUNCT
cjgl-2613	75	36	sex	sex	NOUN
cjgl-2613	75	37	marriage	marriage	NOUN
cjgl-2613	75	38	which	which	PRON
cjgl-2613	75	39	could	could	AUX
cjgl-2613	75	40	be	be	AUX
cjgl-2613	75	41	recognized	recognize	VERB
cjgl-2613	75	42	under	under	ADP
cjgl-2613	75	43	comity	comity	NOUN
cjgl-2613	75	44	principles	principle	NOUN
cjgl-2613	75	45	.	.	PUNCT
cjgl-2613	75	46	"	"	PUNCT
cjgl-2613	75	47	)	)	PUNCT
cjgl-2613	75	48	;	;	PUNCT
cjgl-2613	75	49	smelt	smelt	VERB
cjgl-2613	75	50	v.	v.	ADP
cjgl-2613	75	51	county	county	PROPN
cjgl-2613	75	52	of	of	ADP
cjgl-2613	75	53	orange	orange	PROPN
cjgl-2613	75	54	,	,	PUNCT
cjgl-2613	75	55	374	374	NUM
cjgl-2613	75	56	f.	f.	PROPN
cjgl-2613	75	57	supp	supp	PROPN
cjgl-2613	75	58	.	.	PUNCT
cjgl-2613	76	1	861	861	NUM
cjgl-2613	76	2	,	,	PUNCT
cjgl-2613	76	3	871	871	NUM
cjgl-2613	76	4	(	(	PUNCT
cjgl-2613	76	5	c.d	c.d	PROPN
cjgl-2613	76	6	.	.	PROPN
cjgl-2613	76	7	cal	cal	PROPN
cjgl-2613	76	8	.	.	PUNCT
cjgl-2613	77	1	2005	2005	NUM
cjgl-2613	77	2	)	)	PUNCT
cjgl-2613	77	3	abrogated	abrogate	VERB
cjgl-2613	77	4	by	by	ADP
cjgl-2613	77	5	smelt	smelt	PROPN
cjgl-2613	77	6	v.	v.	ADP
cjgl-2613	77	7	county	county	PROPN
cjgl-2613	77	8	of	of	ADP
cjgl-2613	77	9	orange	orange	PROPN
cjgl-2613	77	10	,	,	PUNCT
cjgl-2613	77	11	447	447	NUM
cjgl-2613	77	12	f.3d	f.3d	NUM
cjgl-2613	77	13	673	673	NUM
cjgl-2613	77	14	(	(	PUNCT
cjgl-2613	77	15	9th	9th	ADJ
cjgl-2613	77	16	cir	cir	NOUN
cjgl-2613	77	17	.	.	PUNCT
cjgl-2613	77	18	2006	2006	NUM
cjgl-2613	77	19	)	)	PUNCT
cjgl-2613	77	20	(	(	PUNCT
cjgl-2613	77	21	"	"	PUNCT
cjgl-2613	77	22	..	..	PUNCT
cjgl-2613	77	23	.	.	PUNCT
cjgl-2613	78	1	doma	doma	PROPN
cjgl-2613	78	2	's	's	PART
cjgl-2613	78	3	definition	definition	NOUN
cjgl-2613	78	4	[	[	X
cjgl-2613	78	5	prevents	prevent	VERB
cjgl-2613	78	6	]	]	PUNCT
cjgl-2613	78	7	plaintiff	plaintiff	NOUN
cjgl-2613	78	8	's	's	PART
cjgl-2613	78	9	legal	legal	ADJ
cjgl-2613	78	10	union	union	NOUN
cjgl-2613	79	1	[	[	X
cjgl-2613	79	2	from	from	ADP
cjgl-2613	79	3	]	]	PUNCT
cjgl-2613	79	4	receiv[ing	receiv[e	VERB
cjgl-2613	79	5	]	]	X
cjgl-2613	79	6	the	the	DET
cjgl-2613	79	7	rights	right	NOUN
cjgl-2613	79	8	or	or	CCONJ
cjgl-2613	79	9	responsibilities	responsibility	NOUN
cjgl-2613	79	10	afforded	afford	VERB
cjgl-2613	79	11	to	to	ADP
cjgl-2613	79	12	marriage	marriage	NOUN
cjgl-2613	79	13	under	under	ADP
cjgl-2613	79	14	federal	federal	ADJ
cjgl-2613	79	15	law	law	NOUN
cjgl-2613	79	16	.	.	PUNCT
cjgl-2613	80	1	this	this	PRON
cjgl-2613	80	2	is	be	AUX
cjgl-2613	80	3	a	a	DET
cjgl-2613	80	4	concrete	concrete	ADJ
cjgl-2613	80	5	injury	injury	NOUN
cjgl-2613	80	6	suffered	suffer	VERB
cjgl-2613	80	7	by	by	ADP
cjgl-2613	80	8	the	the	DET
cjgl-2613	80	9	plaintiffs	plaintiff	NOUN
cjgl-2613	80	10	...	...	PUNCT
cjgl-2613	81	1	i	i	PRON
cjgl-2613	81	2	see	see	VERB
cjgl-2613	81	3	infra	infra	NOUN
cjgl-2613	81	4	table	table	NOUN
cjgl-2613	81	5	2	2	NUM
cjgl-2613	81	6	.	.	SYM
cjgl-2613	81	7	12	12	NUM
cjgl-2613	81	8	h.r	h.r	PROPN
cjgl-2613	81	9	.	.	PROPN
cjgl-2613	81	10	rep	rep	PROPN
cjgl-2613	81	11	.	.	PROPN
cjgl-2613	82	1	no	no	PROPN
cjgl-2613	82	2	.	.	NOUN
cjgl-2613	83	1	104	104	NUM
cjgl-2613	83	2	-	-	SYM
cjgl-2613	83	3	664	664	NUM
cjgl-2613	83	4	,	,	PUNCT
cjgl-2613	83	5	at	at	ADP
cjgl-2613	83	6	12	12	NUM
cjgl-2613	83	7	(	(	PUNCT
cjgl-2613	83	8	1996	1996	NUM
cjgl-2613	83	9	)	)	PUNCT
cjgl-2613	83	10	.	.	PUNCT
cjgl-2613	84	1	13	13	NUM
cjgl-2613	84	2	"	"	PUNCT
cjgl-2613	84	3	a	a	DET
cjgl-2613	84	4	marriage	marriage	NOUN
cjgl-2613	84	5	penalty	penalty	NOUN
cjgl-2613	84	6	occurs	occur	VERB
cjgl-2613	84	7	whenever	whenever	SCONJ
cjgl-2613	84	8	a	a	DET
cjgl-2613	84	9	couple	couple	NOUN
cjgl-2613	84	10	pays	pay	VERB
cjgl-2613	84	11	higher	high	ADJ
cjgl-2613	84	12	federal	federal	ADJ
cjgl-2613	84	13	income	income	NOUN
cjgl-2613	84	14	taxes	taxis	NOUN
cjgl-2613	84	15	as	as	ADP
cjgl-2613	84	16	a	a	DET
cjgl-2613	84	17	result	result	NOUN
cjgl-2613	84	18	of	of	ADP
cjgl-2613	84	19	their	their	PRON
cjgl-2613	84	20	marriage	marriage	NOUN
cjgl-2613	84	21	than	than	SCONJ
cjgl-2613	84	22	they	they	PRON
cjgl-2613	84	23	would	would	AUX
cjgl-2613	84	24	pay	pay	VERB
cjgl-2613	84	25	if	if	SCONJ
cjgl-2613	84	26	they	they	PRON
cjgl-2613	84	27	remained	remain	VERB
cjgl-2613	84	28	single	single	ADJ
cjgl-2613	84	29	and	and	CCONJ
cjgl-2613	84	30	filed	file	VERB
cjgl-2613	84	31	individual	individual	ADJ
cjgl-2613	84	32	returns	return	NOUN
cjgl-2613	84	33	.	.	PUNCT
cjgl-2613	84	34	"	"	PUNCT
cjgl-2613	85	1	dorothy	dorothy	PROPN
cjgl-2613	85	2	a.	a.	PROPN
cjgl-2613	85	3	brown	brown	PROPN
cjgl-2613	85	4	,	,	PUNCT
cjgl-2613	85	5	the	the	DET
cjgl-2613	85	6	marriage	marriage	NOUN
cjgl-2613	85	7	bonus/	bonus/	NUM
cjgl-2613	85	8	penalty	penalty	NOUN
cjgl-2613	85	9	in	in	ADP
cjgl-2613	85	10	black	black	ADJ
cjgl-2613	85	11	and	and	CCONJ
cjgl-2613	85	12	white	white	ADJ
cjgl-2613	85	13	,	,	PUNCT
cjgl-2613	85	14	in	in	ADP
cjgl-2613	85	15	taxing	tax	VERB
cjgl-2613	85	16	america	america	PROPN
cjgl-2613	85	17	45	45	NUM
cjgl-2613	85	18	,	,	PUNCT
cjgl-2613	85	19	45	45	NUM
cjgl-2613	85	20	(	(	PUNCT
cjgl-2613	85	21	karen	karen	PROPN
cjgl-2613	85	22	brown	brown	PROPN
cjgl-2613	85	23	&	&	CCONJ
cjgl-2613	85	24	mary	mary	PROPN
cjgl-2613	85	25	louise	louise	PROPN
cjgl-2613	85	26	fellows	fellows	PROPN
cjgl-2613	85	27	eds	eds	PROPN
cjgl-2613	85	28	.	.	PROPN
cjgl-2613	85	29	,	,	PUNCT
cjgl-2613	85	30	1996	1996	NUM
cjgl-2613	85	31	)	)	PUNCT
cjgl-2613	85	32	.	.	PUNCT
cjgl-2613	86	1	columbia	columbia	PROPN
cjgl-2613	86	2	journal	journal	PROPN
cjgl-2613	86	3	of	of	ADP
cjgl-2613	86	4	gender	gender	NOUN
cjgl-2613	86	5	and	and	CCONJ
cjgl-2613	86	6	law	law	NOUN
cjgl-2613	86	7	discouraging	discourage	VERB
cjgl-2613	86	8	traditional	traditional	ADJ
cjgl-2613	86	9	,	,	PUNCT
cjgl-2613	86	10	heterosexual	heterosexual	ADJ
cjgl-2613	86	11	marriage	marriage	NOUN
cjgl-2613	86	12	in	in	ADP
cjgl-2613	86	13	the	the	DET
cjgl-2613	86	14	process	process	NOUN
cjgl-2613	86	15	.	.	PUNCT
cjgl-2613	87	1	14	14	NUM
cjgl-2613	87	2	doma	doma	NOUN
cjgl-2613	87	3	also	also	ADV
cjgl-2613	87	4	adversely	adversely	ADV
cjgl-2613	87	5	impacts	impact	VERB
cjgl-2613	87	6	the	the	DET
cjgl-2613	87	7	federal	federal	ADJ
cjgl-2613	87	8	budget	budget	NOUN
cjgl-2613	87	9	,	,	PUNCT
cjgl-2613	87	10	thereby	thereby	ADV
cjgl-2613	87	11	restricting	restrict	VERB
cjgl-2613	87	12	available	available	ADJ
cjgl-2613	87	13	resources	resource	NOUN
cjgl-2613	87	14	for	for	ADP
cjgl-2613	87	15	the	the	DET
cjgl-2613	87	16	general	general	ADJ
cjgl-2613	87	17	public	public	NOUN
cjgl-2613	87	18	.	.	PUNCT
cjgl-2613	88	1	15	15	NUM
cjgl-2613	88	2	additional	additional	ADJ
cjgl-2613	88	3	tax	tax	NOUN
cjgl-2613	88	4	revenues	revenue	NOUN
cjgl-2613	88	5	would	would	AUX
cjgl-2613	88	6	be	be	AUX
cjgl-2613	88	7	generated	generate	VERB
cjgl-2613	88	8	if	if	SCONJ
cjgl-2613	88	9	same	same	ADJ
cjgl-2613	88	10	-	-	PUNCT
cjgl-2613	88	11	sex	sex	NOUN
cjgl-2613	88	12	marriage	marriage	NOUN
cjgl-2613	88	13	were	be	AUX
cjgl-2613	88	14	recognized	recognize	VERB
cjgl-2613	88	15	for	for	ADP
cjgl-2613	88	16	purposes	purpose	NOUN
cjgl-2613	88	17	of	of	ADP
cjgl-2613	88	18	federal	federal	ADJ
cjgl-2613	88	19	law	law	NOUN
cjgl-2613	88	20	.	.	PUNCT
cjgl-2613	89	1	16	16	NUM
cjgl-2613	89	2	contrary	contrary	ADV
cjgl-2613	89	3	to	to	ADP
cjgl-2613	89	4	what	what	PRON
cjgl-2613	89	5	many	many	ADJ
cjgl-2613	89	6	may	may	AUX
cjgl-2613	89	7	think	think	VERB
cjgl-2613	89	8	,	,	PUNCT
cjgl-2613	89	9	the	the	DET
cjgl-2613	89	10	congressional	congressional	ADJ
cjgl-2613	89	11	budget	budget	NOUN
cjgl-2613	89	12	office	office	NOUN
cjgl-2613	89	13	has	have	AUX
cjgl-2613	89	14	determined	determine	VERB
cjgl-2613	89	15	that	that	SCONJ
cjgl-2613	89	16	recognition	recognition	NOUN
cjgl-2613	89	17	of	of	ADP
cjgl-2613	89	18	same	same	ADJ
cjgl-2613	89	19	-	-	PUNCT
cjgl-2613	89	20	sex	sex	NOUN
cjgl-2613	89	21	marriage	marriage	NOUN
cjgl-2613	89	22	would	would	AUX
cjgl-2613	89	23	have	have	VERB
cjgl-2613	89	24	a	a	DET
cjgl-2613	89	25	positive	positive	ADJ
cjgl-2613	89	26	net	net	ADJ
cjgl-2613	89	27	impact	impact	NOUN
cjgl-2613	89	28	on	on	ADP
cjgl-2613	89	29	the	the	DET
cjgl-2613	89	30	bottom	bottom	ADJ
cjgl-2613	89	31	line	line	NOUN
cjgl-2613	89	32	of	of	ADP
cjgl-2613	89	33	the	the	DET
cjgl-2613	89	34	federal	federal	ADJ
cjgl-2613	89	35	budget	budget	NOUN
cjgl-2613	89	36	.	.	PUNCT
cjgl-2613	90	1	17	17	NUM
cjgl-2613	90	2	this	this	DET
cjgl-2613	90	3	article	article	NOUN
cjgl-2613	90	4	endorses	endorse	VERB
cjgl-2613	90	5	recent	recent	ADJ
cjgl-2613	90	6	decisions	decision	NOUN
cjgl-2613	90	7	made	make	VERB
cjgl-2613	90	8	by	by	ADP
cjgl-2613	90	9	the	the	DET
cjgl-2613	90	10	internal	internal	ADJ
cjgl-2613	90	11	revenue	revenue	NOUN
cjgl-2613	90	12	service	service	NOUN
cjgl-2613	90	13	(	(	PUNCT
cjgl-2613	90	14	"	"	PUNCT
cjgl-2613	90	15	irs	irs	PROPN
cjgl-2613	90	16	"	"	PUNCT
cjgl-2613	90	17	)	)	PUNCT
cjgl-2613	90	18	with	with	ADP
cjgl-2613	90	19	respect	respect	NOUN
cjgl-2613	90	20	to	to	ADP
cjgl-2613	90	21	the	the	DET
cjgl-2613	90	22	federal	federal	ADJ
cjgl-2613	90	23	income	income	NOUN
cjgl-2613	90	24	taxation	taxation	NOUN
cjgl-2613	90	25	of	of	ADP
cjgl-2613	90	26	domestic	domestic	ADJ
cjgl-2613	90	27	partners	partner	NOUN
cjgl-2613	90	28	and	and	CCONJ
cjgl-2613	90	29	same	same	ADJ
cjgl-2613	90	30	-	-	PUNCT
cjgl-2613	90	31	sex	sex	NOUN
cjgl-2613	90	32	married	married	ADJ
cjgl-2613	90	33	couples	couple	NOUN
cjgl-2613	90	34	.	.	PUNCT
cjgl-2613	91	1	first	first	ADV
cjgl-2613	91	2	,	,	PUNCT
cjgl-2613	91	3	this	this	DET
cjgl-2613	91	4	article	article	NOUN
cjgl-2613	91	5	confirms	confirm	VERB
cjgl-2613	91	6	that	that	SCONJ
cjgl-2613	91	7	the	the	DET
cjgl-2613	91	8	federal	federal	ADJ
cjgl-2613	91	9	income	income	NOUN
cjgl-2613	91	10	tax	tax	NOUN
cjgl-2613	91	11	inequality	inequality	NOUN
cjgl-2613	91	12	between	between	ADP
cjgl-2613	91	13	domestic	domestic	ADJ
cjgl-2613	91	14	partners	partner	NOUN
cjgl-2613	91	15	and	and	CCONJ
cjgl-2613	91	16	heterosexual	heterosexual	ADJ
cjgl-2613	91	17	married	married	ADJ
cjgl-2613	91	18	couples	couple	NOUN
cjgl-2613	91	19	is	be	AUX
cjgl-2613	91	20	compelled	compel	VERB
cjgl-2613	91	21	under	under	ADP
cjgl-2613	91	22	current	current	ADJ
cjgl-2613	91	23	federal	federal	ADJ
cjgl-2613	91	24	income	income	NOUN
cjgl-2613	91	25	tax	tax	NOUN
cjgl-2613	91	26	laws	law	NOUN
cjgl-2613	91	27	'	'	PART
cjgl-2613	91	28	8	8	NUM
cjgl-2613	91	29	and	and	CCONJ
cjgl-2613	91	30	doma	doma	NOUN
cjgl-2613	91	31	does	do	AUX
cjgl-2613	91	32	not	not	PART
cjgl-2613	91	33	preclude	preclude	VERB
cjgl-2613	91	34	this	this	DET
cjgl-2613	91	35	federal	federal	ADJ
cjgl-2613	91	36	income	income	NOUN
cjgl-2613	91	37	tax	tax	NOUN
cjgl-2613	91	38	disparity	disparity	NOUN
cjgl-2613	91	39	.	.	PUNCT
cjgl-2613	92	1	'	'	PUNCT
cjgl-2613	92	2	9	9	NUM
cjgl-2613	92	3	second	second	NOUN
cjgl-2613	92	4	,	,	PUNCT
cjgl-2613	92	5	this	this	DET
cjgl-2613	92	6	article	article	NOUN
cjgl-2613	92	7	shows	show	VERB
cjgl-2613	92	8	that	that	SCONJ
cjgl-2613	92	9	same	same	ADJ
cjgl-2613	92	10	-	-	PUNCT
cjgl-2613	92	11	sex	sex	NOUN
cjgl-2613	92	12	married	married	ADJ
cjgl-2613	92	13	couples	couple	NOUN
cjgl-2613	92	14	should	should	AUX
cjgl-2613	92	15	calculate	calculate	VERB
cjgl-2613	92	16	income	income	NOUN
cjgl-2613	92	17	for	for	ADP
cjgl-2613	92	18	federal	federal	ADJ
cjgl-2613	92	19	income	income	NOUN
cjgl-2613	92	20	tax	tax	NOUN
cjgl-2613	92	21	purposes	purpose	NOUN
cjgl-2613	92	22	in	in	ADP
cjgl-2613	92	23	the	the	DET
cjgl-2613	92	24	same	same	ADJ
cjgl-2613	92	25	manner	manner	NOUN
cjgl-2613	92	26	as	as	ADP
cjgl-2613	92	27	heterosexual	heterosexual	ADJ
cjgl-2613	92	28	married	married	ADJ
cjgl-2613	92	29	couples	couple	NOUN
cjgl-2613	92	30	.	.	PUNCT
cjgl-2613	93	1	20	20	NUM
cjgl-2613	93	2	in	in	ADP
cjgl-2613	93	3	the	the	DET
cjgl-2613	93	4	absence	absence	NOUN
cjgl-2613	93	5	of	of	ADP
cjgl-2613	93	6	doma	doma	NOUN
cjgl-2613	93	7	,	,	PUNCT
cjgl-2613	93	8	married	married	ADJ
cjgl-2613	93	9	couples	couple	NOUN
cjgl-2613	93	10	would	would	AUX
cjgl-2613	93	11	be	be	AUX
cjgl-2613	93	12	taxed	tax	VERB
cjgl-2613	93	13	equally	equally	ADV
cjgl-2613	93	14	for	for	ADP
cjgl-2613	93	15	federal	federal	ADJ
cjgl-2613	93	16	income	income	NOUN
cjgl-2613	93	17	tax	tax	NOUN
cjgl-2613	93	18	purposes	purpose	NOUN
cjgl-2613	93	19	,	,	PUNCT
cjgl-2613	93	20	but	but	CCONJ
cjgl-2613	93	21	doma	doma	NOUN
cjgl-2613	93	22	compels	compel	VERB
cjgl-2613	93	23	disparate	disparate	ADJ
cjgl-2613	93	24	federal	federal	ADJ
cjgl-2613	93	25	income	income	NOUN
cjgl-2613	93	26	tax	tax	NOUN
cjgl-2613	93	27	liabilities	liability	NOUN
cjgl-2613	93	28	between	between	ADP
cjgl-2613	93	29	same	same	ADJ
cjgl-2613	93	30	-	-	PUNCT
cjgl-2613	93	31	sex	sex	NOUN
cjgl-2613	93	32	married	married	ADJ
cjgl-2613	93	33	couples	couple	NOUN
cjgl-2613	93	34	and	and	CCONJ
cjgl-2613	93	35	heterosexual	heterosexual	ADJ
cjgl-2613	93	36	married	married	ADJ
cjgl-2613	93	37	couples	couple	NOUN
cjgl-2613	93	38	,	,	PUNCT
cjgl-2613	93	39	often	often	ADV
cjgl-2613	93	40	to	to	ADP
cjgl-2613	93	41	the	the	DET
cjgl-2613	93	42	detriment	detriment	NOUN
cjgl-2613	93	43	of	of	ADP
cjgl-2613	93	44	heterosexual	heterosexual	ADJ
cjgl-2613	93	45	married	married	ADJ
cjgl-2613	93	46	couples	couple	NOUN
cjgl-2613	93	47	.	.	PUNCT
cjgl-2613	94	1	21	21	NUM
cjgl-2613	94	2	congress	congress	PROPN
cjgl-2613	94	3	should	should	AUX
cjgl-2613	94	4	act	act	VERB
cjgl-2613	94	5	to	to	PART
cjgl-2613	94	6	equalize	equalize	VERB
cjgl-2613	94	7	14	14	NUM
cjgl-2613	94	8	i	i	PROPN
cjgl-2613	94	9	d.	d.	PROPN
cjgl-2613	94	10	at	at	ADP
cjgl-2613	94	11	46	46	NUM
cjgl-2613	94	12	(	(	PUNCT
cjgl-2613	94	13	"	"	PUNCT
cjgl-2613	94	14	empirical	empirical	ADJ
cjgl-2613	94	15	evidence	evidence	NOUN
cjgl-2613	94	16	suggests	suggest	VERB
cjgl-2613	94	17	that	that	SCONJ
cjgl-2613	94	18	economic	economic	ADJ
cjgl-2613	94	19	factors	factor	NOUN
cjgl-2613	94	20	,	,	PUNCT
cjgl-2613	94	21	including	include	VERB
cjgl-2613	94	22	tax	tax	NOUN
cjgl-2613	94	23	liabilities	liability	NOUN
cjgl-2613	94	24	,	,	PUNCT
cjgl-2613	94	25	play	play	VERB
cjgl-2613	94	26	a	a	DET
cjgl-2613	94	27	role	role	NOUN
cjgl-2613	94	28	in	in	ADP
cjgl-2613	94	29	the	the	DET
cjgl-2613	94	30	decision	decision	NOUN
cjgl-2613	94	31	to	to	PART
cjgl-2613	94	32	marry	marry	VERB
cjgl-2613	94	33	.	.	PUNCT
cjgl-2613	94	34	"	"	PUNCT
cjgl-2613	95	1	(	(	PUNCT
cjgl-2613	95	2	citations	citation	NOUN
cjgl-2613	95	3	omitted	omit	VERB
cjgl-2613	95	4	)	)	PUNCT
cjgl-2613	95	5	)	)	PUNCT
cjgl-2613	95	6	.	.	PUNCT
cjgl-2613	96	1	15	15	NUM
cjgl-2613	96	2	cong	cong	NOUN
cjgl-2613	96	3	.	.	PUNCT
cjgl-2613	97	1	budget	budget	NOUN
cjgl-2613	97	2	office	office	PROPN
cjgl-2613	97	3	,	,	PUNCT
cjgl-2613	97	4	potential	potential	ADJ
cjgl-2613	97	5	budgetary	budgetary	ADJ
cjgl-2613	97	6	impact	impact	NOUN
cjgl-2613	97	7	of	of	ADP
cjgl-2613	97	8	recognizing	recognize	VERB
cjgl-2613	97	9	same	same	ADJ
cjgl-2613	97	10	-	-	PUNCT
cjgl-2613	97	11	sex	sex	NOUN
cjgl-2613	97	12	marriage	marriage	NOUN
cjgl-2613	97	13	2	2	NUM
cjgl-2613	97	14	(	(	PUNCT
cjgl-2613	97	15	2004	2004	NUM
cjgl-2613	97	16	)	)	PUNCT
cjgl-2613	98	1	[	[	X
cjgl-2613	98	2	hereinafter	hereinafter	NOUN
cjgl-2613	98	3	budgetary	budgetary	ADJ
cjgl-2613	98	4	impact	impact	NOUN
cjgl-2613	98	5	]	]	PUNCT
cjgl-2613	98	6	(	(	PUNCT
cjgl-2613	98	7	cbo	cbo	PROPN
cjgl-2613	98	8	estimates	estimate	VERB
cjgl-2613	98	9	that	that	SCONJ
cjgl-2613	98	10	recognizing	recognize	VERB
cjgl-2613	98	11	same	same	ADJ
cjgl-2613	98	12	-	-	PUNCT
cjgl-2613	98	13	sex	sex	NOUN
cjgl-2613	98	14	marriages	marriage	NOUN
cjgl-2613	98	15	would	would	AUX
cjgl-2613	98	16	increase	increase	VERB
cjgl-2613	98	17	federal	federal	ADJ
cjgl-2613	98	18	revenues	revenue	NOUN
cjgl-2613	98	19	by	by	ADP
cjgl-2613	98	20	$	$	SYM
cjgl-2613	98	21	500	500	NUM
cjgl-2613	98	22	million	million	NUM
cjgl-2613	98	23	to	to	PART
cjgl-2613	98	24	$	$	SYM
cjgl-2613	98	25	700	700	NUM
cjgl-2613	98	26	million	million	NUM
cjgl-2613	98	27	annually	annually	ADV
cjgl-2613	98	28	from	from	ADP
cjgl-2613	98	29	20l	20l	NOUN
cjgl-2613	98	30	i	i	PRON
cjgl-2613	98	31	through	through	ADP
cjgl-2613	98	32	2014	2014	NUM
cjgl-2613	98	33	.	.	PUNCT
cjgl-2613	98	34	)	)	PUNCT
cjgl-2613	98	35	.	.	PUNCT
cjgl-2613	99	1	16	16	NUM
cjgl-2613	99	2	1d	1d	NUM
cjgl-2613	99	3	.	.	PUNCT
cjgl-2613	100	1	17	17	NUM
cjgl-2613	101	1	i	i	PRON
cjgl-2613	101	2	d.	d.	PROPN
cjgl-2613	101	3	i8	i8	PROPN
cjgl-2613	101	4	see	see	VERB
cjgl-2613	101	5	infra	infra	NOUN
cjgl-2613	101	6	table	table	NOUN
cjgl-2613	101	7	1	1	NUM
cjgl-2613	101	8	.	.	SYM
cjgl-2613	101	9	19	19	NUM
cjgl-2613	101	10	see	see	NOUN
cjgl-2613	101	11	infra	infra	NOUN
cjgl-2613	101	12	part	part	NOUN
cjgl-2613	101	13	11	11	NUM
cjgl-2613	101	14	.	.	SYM
cjgl-2613	101	15	20	20	NUM
cjgl-2613	101	16	see	see	VERB
cjgl-2613	101	17	infra	infra	NOUN
cjgl-2613	101	18	part	part	NOUN
cjgl-2613	101	19	il1	il1	PROPN
cjgl-2613	101	20	.	.	PUNCT
cjgl-2613	102	1	2	2	NUM
cjgl-2613	102	2	'	'	PART
cjgl-2613	102	3	see	see	VERB
cjgl-2613	102	4	infra	infra	NOUN
cjgl-2613	102	5	table	table	NOUN
cjgl-2613	102	6	2	2	NUM
cjgl-2613	102	7	.	.	PUNCT
cjgl-2613	102	8	columbia	columbia	PROPN
cjgl-2613	102	9	journal	journal	PROPN
cjgl-2613	102	10	of	of	ADP
cjgl-2613	102	11	gender	gender	NOUN
cjgl-2613	102	12	and	and	CCONJ
cjgl-2613	102	13	law	law	NOUN
cjgl-2613	102	14	these	these	DET
cjgl-2613	102	15	tax	tax	NOUN
cjgl-2613	102	16	liabilities	liability	NOUN
cjgl-2613	102	17	.	.	PUNCT
cjgl-2613	103	1	22	22	NUM
cjgl-2613	103	2	even	even	ADV
cjgl-2613	103	3	those	those	PRON
cjgl-2613	103	4	who	who	PRON
cjgl-2613	103	5	find	find	VERB
cjgl-2613	103	6	the	the	DET
cjgl-2613	103	7	federal	federal	ADJ
cjgl-2613	103	8	income	income	NOUN
cjgl-2613	103	9	tax	tax	NOUN
cjgl-2613	103	10	inequality	inequality	NOUN
cjgl-2613	103	11	between	between	ADP
cjgl-2613	103	12	domestic	domestic	ADJ
cjgl-2613	103	13	partners	partner	NOUN
cjgl-2613	103	14	and	and	CCONJ
cjgl-2613	103	15	heterosexual	heterosexual	ADJ
cjgl-2613	103	16	married	married	ADJ
cjgl-2613	103	17	couples	couple	NOUN
cjgl-2613	103	18	tolerable	tolerable	ADJ
cjgl-2613	103	19	because	because	SCONJ
cjgl-2613	103	20	domestic	domestic	ADJ
cjgl-2613	103	21	partnership	partnership	NOUN
cjgl-2613	103	22	is	be	AUX
cjgl-2613	103	23	not	not	PART
cjgl-2613	103	24	identical	identical	ADJ
cjgl-2613	103	25	to	to	ADP
cjgl-2613	103	26	marriage	marriage	NOUN
cjgl-2613	103	27	must	must	AUX
cjgl-2613	103	28	agree	agree	VERB
cjgl-2613	103	29	that	that	SCONJ
cjgl-2613	103	30	there	there	PRON
cjgl-2613	103	31	is	be	VERB
cjgl-2613	103	32	something	something	PRON
cjgl-2613	103	33	different	different	ADJ
cjgl-2613	103	34	about	about	ADP
cjgl-2613	103	35	marriage	marriage	NOUN
cjgl-2613	103	36	.	.	PUNCT
cjgl-2613	104	1	once	once	ADV
cjgl-2613	104	2	married	married	ADJ
cjgl-2613	104	3	,	,	PUNCT
cjgl-2613	104	4	all	all	DET
cjgl-2613	104	5	married	married	ADJ
cjgl-2613	104	6	couples	couple	NOUN
cjgl-2613	104	7	should	should	AUX
cjgl-2613	104	8	be	be	AUX
cjgl-2613	104	9	taxed	tax	VERB
cjgl-2613	104	10	equally	equally	ADV
cjgl-2613	104	11	.	.	PUNCT
cjgl-2613	105	1	this	this	DET
cjgl-2613	105	2	article	article	NOUN
cjgl-2613	105	3	ultimately	ultimately	ADV
cjgl-2613	105	4	concludes	conclude	VERB
cjgl-2613	105	5	that	that	SCONJ
cjgl-2613	105	6	the	the	DET
cjgl-2613	105	7	repeal	repeal	NOUN
cjgl-2613	105	8	of	of	ADP
cjgl-2613	105	9	doma	doma	NOUN
cjgl-2613	105	10	's	's	PART
cjgl-2613	105	11	marriage	marriage	NOUN
cjgl-2613	105	12	definition	definition	NOUN
cjgl-2613	105	13	,	,	PUNCT
cjgl-2613	105	14	i	i	PRON
cjgl-2613	105	15	u.s.c	u.s.c	ADJ
cjgl-2613	105	16	.	.	PUNCT
cjgl-2613	106	1	§	§	PROPN
cjgl-2613	106	2	7	7	NUM
cjgl-2613	106	3	,	,	PUNCT
cjgl-2613	106	4	is	be	AUX
cjgl-2613	106	5	the	the	DET
cjgl-2613	106	6	first	first	ADJ
cjgl-2613	106	7	step	step	NOUN
cjgl-2613	106	8	necessary	necessary	ADJ
cjgl-2613	106	9	to	to	PART
cjgl-2613	106	10	restore	restore	VERB
cjgl-2613	106	11	equity	equity	NOUN
cjgl-2613	106	12	,	,	PUNCT
cjgl-2613	106	13	not	not	PART
cjgl-2613	106	14	only	only	ADV
cjgl-2613	106	15	on	on	ADP
cjgl-2613	106	16	behalf	behalf	NOUN
cjgl-2613	106	17	of	of	ADP
cjgl-2613	106	18	same	same	ADJ
cjgl-2613	106	19	-	-	PUNCT
cjgl-2613	106	20	sex	sex	NOUN
cjgl-2613	106	21	couples	couple	NOUN
cjgl-2613	106	22	,	,	PUNCT
cjgl-2613	106	23	but	but	CCONJ
cjgl-2613	106	24	also	also	ADV
cjgl-2613	106	25	for	for	ADP
cjgl-2613	106	26	the	the	DET
cjgl-2613	106	27	benefit	benefit	NOUN
cjgl-2613	106	28	of	of	ADP
cjgl-2613	106	29	heterosexual	heterosexual	ADJ
cjgl-2613	106	30	couples	couple	NOUN
cjgl-2613	106	31	as	as	ADV
cjgl-2613	106	32	well	well	ADV
cjgl-2613	106	33	.	.	PUNCT
cjgl-2613	107	1	part	part	NOUN
cjgl-2613	107	2	i	i	PRON
cjgl-2613	107	3	of	of	ADP
cjgl-2613	107	4	this	this	DET
cjgl-2613	107	5	article	article	NOUN
cjgl-2613	107	6	describes	describe	VERB
cjgl-2613	107	7	the	the	DET
cjgl-2613	107	8	federal	federal	ADJ
cjgl-2613	107	9	income	income	NOUN
cjgl-2613	107	10	tax	tax	NOUN
cjgl-2613	107	11	disparities	disparity	NOUN
cjgl-2613	107	12	that	that	PRON
cjgl-2613	107	13	exist	exist	VERB
cjgl-2613	107	14	under	under	ADP
cjgl-2613	107	15	current	current	ADJ
cjgl-2613	107	16	law	law	NOUN
cjgl-2613	107	17	because	because	SCONJ
cjgl-2613	107	18	of	of	ADP
cjgl-2613	107	19	congress	congress	PROPN
cjgl-2613	107	20	'	'	PART
cjgl-2613	107	21	refusal	refusal	NOUN
cjgl-2613	107	22	to	to	PART
cjgl-2613	107	23	recognize	recognize	VERB
cjgl-2613	107	24	domestic	domestic	ADJ
cjgl-2613	107	25	partnerships	partnership	NOUN
cjgl-2613	107	26	and	and	CCONJ
cjgl-2613	107	27	same	same	ADJ
cjgl-2613	107	28	-	-	PUNCT
cjgl-2613	107	29	sex	sex	NOUN
cjgl-2613	107	30	marriages	marriage	NOUN
cjgl-2613	107	31	.	.	PUNCT
cjgl-2613	108	1	part	part	PROPN
cjgl-2613	108	2	ii	ii	PROPN
cjgl-2613	108	3	examines	examine	VERB
cjgl-2613	108	4	the	the	DET
cjgl-2613	108	5	tax	tax	NOUN
cjgl-2613	108	6	treatment	treatment	NOUN
cjgl-2613	108	7	of	of	ADP
cjgl-2613	108	8	domestic	domestic	ADJ
cjgl-2613	108	9	partners	partner	NOUN
cjgl-2613	108	10	by	by	ADP
cjgl-2613	108	11	the	the	DET
cjgl-2613	108	12	internal	internal	ADJ
cjgl-2613	108	13	revenue	revenue	NOUN
cjgl-2613	108	14	service	service	NOUN
cjgl-2613	108	15	and	and	CCONJ
cjgl-2613	108	16	the	the	DET
cjgl-2613	108	17	impact	impact	NOUN
cjgl-2613	108	18	of	of	ADP
cjgl-2613	108	19	doma	doma	NOUN
cjgl-2613	108	20	on	on	ADP
cjgl-2613	108	21	domestic	domestic	ADJ
cjgl-2613	108	22	partnerships	partnership	NOUN
cjgl-2613	108	23	in	in	ADP
cjgl-2613	108	24	contrast	contrast	NOUN
cjgl-2613	108	25	to	to	ADP
cjgl-2613	108	26	marriage	marriage	NOUN
cjgl-2613	108	27	.	.	PUNCT
cjgl-2613	109	1	part	part	NOUN
cjgl-2613	109	2	1i	1i	NOUN
cjgl-2613	109	3	establishes	establish	VERB
cjgl-2613	109	4	that	that	SCONJ
cjgl-2613	109	5	the	the	DET
cjgl-2613	109	6	plain	plain	ADJ
cjgl-2613	109	7	language	language	NOUN
cjgl-2613	109	8	and	and	CCONJ
cjgl-2613	109	9	legislative	legislative	ADJ
cjgl-2613	109	10	history	history	NOUN
cjgl-2613	109	11	of	of	ADP
cjgl-2613	109	12	doma	doma	PROPN
cjgl-2613	109	13	do	do	AUX
cjgl-2613	109	14	not	not	PART
cjgl-2613	109	15	support	support	VERB
cjgl-2613	109	16	doma	doma	NOUN
cjgl-2613	109	17	's	's	PART
cjgl-2613	109	18	application	application	NOUN
cjgl-2613	109	19	to	to	ADP
cjgl-2613	109	20	domestic	domestic	ADJ
cjgl-2613	109	21	partnerships	partnership	NOUN
cjgl-2613	109	22	or	or	CCONJ
cjgl-2613	109	23	any	any	DET
cjgl-2613	109	24	other	other	ADJ
cjgl-2613	109	25	legal	legal	ADJ
cjgl-2613	109	26	union	union	NOUN
cjgl-2613	109	27	that	that	PRON
cjgl-2613	109	28	is	be	AUX
cjgl-2613	109	29	not	not	PART
cjgl-2613	109	30	marriage.2	marriage.2	PROPN
cjgl-2613	109	31	3	3	NUM
cjgl-2613	109	32	part	part	NOUN
cjgl-2613	109	33	iii	iii	NUM
cjgl-2613	109	34	considers	consider	VERB
cjgl-2613	109	35	the	the	DET
cjgl-2613	109	36	irs	irs	PROPN
cjgl-2613	109	37	treatment	treatment	NOUN
cjgl-2613	109	38	of	of	ADP
cjgl-2613	109	39	same	same	ADJ
cjgl-2613	109	40	-	-	PUNCT
cjgl-2613	109	41	sex	sex	NOUN
cjgl-2613	109	42	married	married	ADJ
cjgl-2613	109	43	couples	couple	NOUN
cjgl-2613	109	44	and	and	CCONJ
cjgl-2613	109	45	the	the	DET
cjgl-2613	109	46	proper	proper	ADJ
cjgl-2613	109	47	way	way	NOUN
cjgl-2613	109	48	for	for	ADP
cjgl-2613	109	49	same	same	ADJ
cjgl-2613	109	50	-	-	PUNCT
cjgl-2613	109	51	sex	sex	NOUN
cjgl-2613	109	52	married	married	ADJ
cjgl-2613	109	53	couples	couple	NOUN
cjgl-2613	109	54	to	to	PART
cjgl-2613	109	55	calculate	calculate	VERB
cjgl-2613	109	56	income	income	NOUN
cjgl-2613	109	57	for	for	ADP
cjgl-2613	109	58	federal	federal	ADJ
cjgl-2613	109	59	income	income	NOUN
cjgl-2613	109	60	tax	tax	NOUN
cjgl-2613	109	61	purposes	purpose	NOUN
cjgl-2613	109	62	.	.	PUNCT
cjgl-2613	110	1	premised	premise	VERB
cjgl-2613	110	2	upon	upon	SCONJ
cjgl-2613	110	3	longstanding	longstande	VERB
cjgl-2613	110	4	federal	federal	ADJ
cjgl-2613	110	5	income	income	NOUN
cjgl-2613	110	6	tax	tax	NOUN
cjgl-2613	110	7	principles	principle	NOUN
cjgl-2613	110	8	which	which	PRON
cjgl-2613	110	9	dictate	dictate	VERB
cjgl-2613	110	10	that	that	SCONJ
cjgl-2613	110	11	the	the	DET
cjgl-2613	110	12	test	test	NOUN
cjgl-2613	110	13	of	of	ADP
cjgl-2613	110	14	taxability	taxability	NOUN
cjgl-2613	110	15	is	be	AUX
cjgl-2613	110	16	ownership	ownership	NOUN
cjgl-2613	110	17	determined	determine	VERB
cjgl-2613	110	18	pursuant	pursuant	ADV
cjgl-2613	110	19	to	to	ADP
cjgl-2613	110	20	state	state	NOUN
cjgl-2613	110	21	law,24	law,24	PROPN
cjgl-2613	110	22	part	part	NOUN
cjgl-2613	110	23	iii	iii	NUM
cjgl-2613	110	24	argues	argue	VERB
cjgl-2613	110	25	that	that	SCONJ
cjgl-2613	110	26	doma	doma	NOUN
cjgl-2613	110	27	does	do	AUX
cjgl-2613	110	28	not	not	PART
cjgl-2613	110	29	change	change	VERB
cjgl-2613	110	30	determinations	determination	NOUN
cjgl-2613	110	31	of	of	ADP
cjgl-2613	110	32	ownership	ownership	NOUN
cjgl-2613	110	33	.	.	PUNCT
cjgl-2613	111	1	ultimately	ultimately	ADV
cjgl-2613	111	2	,	,	PUNCT
cjgl-2613	111	3	part	part	NOUN
cjgl-2613	111	4	iii	iii	NUM
cjgl-2613	111	5	concludes	conclude	VERB
cjgl-2613	111	6	that	that	SCONJ
cjgl-2613	111	7	same	same	ADJ
cjgl-2613	111	8	-	-	PUNCT
cjgl-2613	111	9	sex	sex	NOUN
cjgl-2613	111	10	married	married	ADJ
cjgl-2613	111	11	couples	couple	NOUN
cjgl-2613	111	12	should	should	AUX
cjgl-2613	111	13	calculate	calculate	VERB
cjgl-2613	111	14	income	income	NOUN
cjgl-2613	111	15	for	for	ADP
cjgl-2613	111	16	federal	federal	ADJ
cjgl-2613	111	17	income	income	NOUN
cjgl-2613	111	18	tax	tax	NOUN
cjgl-2613	111	19	purposes	purpose	NOUN
cjgl-2613	111	20	in	in	ADP
cjgl-2613	111	21	the	the	DET
cjgl-2613	111	22	same	same	ADJ
cjgl-2613	111	23	manner	manner	NOUN
cjgl-2613	111	24	as	as	ADP
cjgl-2613	111	25	heterosexual	heterosexual	ADJ
cjgl-2613	111	26	married	married	ADJ
cjgl-2613	111	27	couples	couple	NOUN
cjgl-2613	111	28	.	.	PUNCT
cjgl-2613	112	1	1	1	X
cjgl-2613	112	2	.	.	X
cjgl-2613	112	3	the	the	DET
cjgl-2613	112	4	refusal	refusal	NOUN
cjgl-2613	112	5	by	by	ADP
cjgl-2613	112	6	congress	congress	PROPN
cjgl-2613	112	7	to	to	PART
cjgl-2613	112	8	recognize	recognize	VERB
cjgl-2613	112	9	same	same	ADJ
cjgl-2613	112	10	-	-	PUNCT
cjgl-2613	112	11	sex	sex	NOUN
cjgl-2613	112	12	legal	legal	ADJ
cjgl-2613	112	13	unions	union	NOUN
cjgl-2613	112	14	creates	create	VERB
cjgl-2613	112	15	federal	federal	ADJ
cjgl-2613	112	16	income	income	NOUN
cjgl-2613	112	17	tax	tax	NOUN
cjgl-2613	112	18	disparities	disparity	NOUN
cjgl-2613	112	19	the	the	DET
cjgl-2613	112	20	federal	federal	ADJ
cjgl-2613	112	21	income	income	NOUN
cjgl-2613	112	22	tax	tax	NOUN
cjgl-2613	112	23	disparities	disparity	NOUN
cjgl-2613	112	24	between	between	ADP
cjgl-2613	112	25	heterosexual	heterosexual	ADJ
cjgl-2613	112	26	married	married	ADJ
cjgl-2613	112	27	couples	couple	NOUN
cjgl-2613	112	28	and	and	CCONJ
cjgl-2613	112	29	their	their	PRON
cjgl-2613	112	30	same	same	ADJ
cjgl-2613	112	31	-	-	PUNCT
cjgl-2613	112	32	sex	sex	NOUN
cjgl-2613	112	33	counterparts	counterpart	NOUN
cjgl-2613	112	34	will	will	AUX
cjgl-2613	112	35	surely	surely	ADV
cjgl-2613	112	36	increase	increase	VERB
cjgl-2613	112	37	as	as	SCONJ
cjgl-2613	112	38	more	more	ADJ
cjgl-2613	112	39	states	state	NOUN
cjgl-2613	112	40	recognize	recognize	VERB
cjgl-2613	112	41	same	same	ADJ
cjgl-2613	112	42	-	-	PUNCT
cjgl-2613	112	43	sex	sex	NOUN
cjgl-2613	112	44	marriages	marriage	NOUN
cjgl-2613	112	45	and	and	CCONJ
cjgl-2613	112	46	domestic	domestic	ADJ
cjgl-2613	112	47	partnerships	partnership	NOUN
cjgl-2613	112	48	.	.	PUNCT
cjgl-2613	113	1	this	this	DET
cjgl-2613	113	2	article	article	NOUN
cjgl-2613	113	3	uses	use	VERB
cjgl-2613	113	4	california	california	PROPN
cjgl-2613	113	5	as	as	ADP
cjgl-2613	113	6	a	a	DET
cjgl-2613	113	7	case	case	NOUN
cjgl-2613	113	8	study	study	NOUN
cjgl-2613	113	9	to	to	PART
cjgl-2613	113	10	explore	explore	VERB
cjgl-2613	113	11	these	these	DET
cjgl-2613	113	12	federal	federal	ADJ
cjgl-2613	113	13	income	income	NOUN
cjgl-2613	113	14	tax	tax	NOUN
cjgl-2613	113	15	disparities	disparity	NOUN
cjgl-2613	113	16	.	.	PUNCT
cjgl-2613	114	1	california	california	PROPN
cjgl-2613	114	2	22	22	NUM
cjgl-2613	114	3	terry	terry	PROPN
cjgl-2613	114	4	,	,	PUNCT
cjgl-2613	114	5	supra	supra	PROPN
cjgl-2613	114	6	note	note	PROPN
cjgl-2613	114	7	6	6	NUM
cjgl-2613	114	8	,	,	PUNCT
cjgl-2613	114	9	at	at	ADP
cjgl-2613	114	10	649	649	NUM
cjgl-2613	114	11	-	-	SYM
cjgl-2613	114	12	52	52	NUM
cjgl-2613	114	13	.	.	PUNCT
cjgl-2613	114	14	23	23	NUM
cjgl-2613	114	15	see	see	VERB
cjgl-2613	114	16	infra	infra	NOUN
cjgl-2613	114	17	part	part	PROPN
cjgl-2613	114	18	ii	ii	PROPN
cjgl-2613	114	19	.	.	PROPN
cjgl-2613	114	20	24	24	NUM
cjgl-2613	114	21	see	see	VERB
cjgl-2613	114	22	infra	infra	NOUN
cjgl-2613	114	23	part	part	NOUN
cjgl-2613	114	24	i11	i11	ADJ
cjgl-2613	114	25	.	.	PUNCT
cjgl-2613	115	1	columbia	columbia	PROPN
cjgl-2613	115	2	journal	journal	PROPN
cjgl-2613	115	3	of	of	ADP
cjgl-2613	115	4	gender	gender	NOUN
cjgl-2613	115	5	and	and	CCONJ
cjgl-2613	115	6	law	law	NOUN
cjgl-2613	115	7	is	be	AUX
cjgl-2613	115	8	a	a	DET
cjgl-2613	115	9	particularly	particularly	ADV
cjgl-2613	115	10	useful	useful	ADJ
cjgl-2613	115	11	case	case	NOUN
cjgl-2613	115	12	study	study	NOUN
cjgl-2613	115	13	because	because	SCONJ
cjgl-2613	115	14	it	it	PRON
cjgl-2613	115	15	is	be	AUX
cjgl-2613	115	16	a	a	DET
cjgl-2613	115	17	community	community	NOUN
cjgl-2613	115	18	property	property	NOUN
cjgl-2613	115	19	state25	state25	NOUN
cjgl-2613	115	20	that	that	PRON
cjgl-2613	115	21	recognizes	recognize	VERB
cjgl-2613	115	22	and	and	CCONJ
cjgl-2613	115	23	bestows	bestow	VERB
cjgl-2613	115	24	the	the	DET
cjgl-2613	115	25	same	same	ADJ
cjgl-2613	115	26	rights	right	NOUN
cjgl-2613	115	27	and	and	CCONJ
cjgl-2613	115	28	responsibilities	responsibility	NOUN
cjgl-2613	115	29	upon	upon	SCONJ
cjgl-2613	115	30	three	three	NUM
cjgl-2613	115	31	kinds	kind	NOUN
cjgl-2613	115	32	of	of	ADP
cjgl-2613	115	33	legal	legal	ADJ
cjgl-2613	115	34	unions	union	NOUN
cjgl-2613	115	35	:	:	PUNCT
cjgl-2613	115	36	domestic	domestic	ADJ
cjgl-2613	115	37	partnership	partnership	NOUN
cjgl-2613	115	38	,	,	PUNCT
cjgl-2613	115	39	same	same	ADJ
cjgl-2613	115	40	-	-	PUNCT
cjgl-2613	115	41	sex	sex	NOUN
cjgl-2613	115	42	marriage	marriage	NOUN
cjgl-2613	115	43	,	,	PUNCT
cjgl-2613	115	44	and	and	CCONJ
cjgl-2613	115	45	heterosexual	heterosexual	ADJ
cjgl-2613	115	46	marriage	marriage	NOUN
cjgl-2613	115	47	.	.	PUNCT
cjgl-2613	116	1	26	26	NUM
cjgl-2613	116	2	however	however	ADV
cjgl-2613	116	3	,	,	PUNCT
cjgl-2613	116	4	for	for	ADP
cjgl-2613	116	5	federal	federal	ADJ
cjgl-2613	116	6	income	income	NOUN
cjgl-2613	116	7	tax	tax	NOUN
cjgl-2613	116	8	purposes	purpose	NOUN
cjgl-2613	116	9	,	,	PUNCT
cjgl-2613	116	10	only	only	ADV
cjgl-2613	116	11	one	one	NUM
cjgl-2613	116	12	of	of	ADP
cjgl-2613	116	13	these	these	DET
cjgl-2613	116	14	legal	legal	ADJ
cjgl-2613	116	15	unions	union	NOUN
cjgl-2613	116	16	heterosexual	heterosexual	ADJ
cjgl-2613	116	17	marriage	marriage	NOUN
cjgl-2613	116	18	is	be	AUX
cjgl-2613	116	19	recognized	recognize	VERB
cjgl-2613	116	20	and	and	CCONJ
cjgl-2613	116	21	allowed	allow	VERB
cjgl-2613	116	22	to	to	PART
cjgl-2613	116	23	file	file	VERB
cjgl-2613	116	24	jointly	jointly	ADV
cjgl-2613	116	25	.	.	PUNCT
cjgl-2613	117	1	27	27	NUM
cjgl-2613	117	2	the	the	DET
cjgl-2613	117	3	irs	irs	PROPN
cjgl-2613	117	4	recently	recently	ADV
cjgl-2613	117	5	released	release	VERB
cjgl-2613	117	6	a	a	DET
cjgl-2613	117	7	memorandum	memorandum	NOUN
cjgl-2613	117	8	from	from	ADP
cjgl-2613	117	9	the	the	DET
cjgl-2613	117	10	office	office	NOUN
cjgl-2613	117	11	of	of	ADP
cjgl-2613	117	12	chief	chief	ADJ
cjgl-2613	117	13	counsel	counsel	NOUN
cjgl-2613	117	14	addressing	address	VERB
cjgl-2613	117	15	the	the	DET
cjgl-2613	117	16	federal	federal	ADJ
cjgl-2613	117	17	income	income	NOUN
cjgl-2613	117	18	tax	tax	NOUN
cjgl-2613	117	19	consequences	consequence	NOUN
cjgl-2613	117	20	of	of	ADP
cjgl-2613	117	21	the	the	DET
cjgl-2613	117	22	full	full	ADJ
cjgl-2613	117	23	extension	extension	NOUN
cjgl-2613	117	24	of	of	ADP
cjgl-2613	117	25	community	community	NOUN
cjgl-2613	117	26	property	property	NOUN
cjgl-2613	117	27	rights	right	NOUN
cjgl-2613	117	28	to	to	ADP
cjgl-2613	117	29	domestic	domestic	ADJ
cjgl-2613	117	30	partners	partner	NOUN
cjgl-2613	117	31	(	(	PUNCT
cjgl-2613	117	32	"	"	PUNCT
cjgl-2613	117	33	irs	irs	PROPN
cjgl-2613	117	34	memorandum	memorandum	NOUN
cjgl-2613	117	35	"	"	PUNCT
cjgl-2613	117	36	)	)	PUNCT
cjgl-2613	117	37	.	.	PUNCT
cjgl-2613	118	1	28	28	NUM
cjgl-2613	119	1	a	a	DET
cjgl-2613	119	2	domestic	domestic	ADJ
cjgl-2613	119	3	partner	partner	NOUN
cjgl-2613	119	4	must	must	AUX
cjgl-2613	119	5	report	report	VERB
cjgl-2613	119	6	one	one	NUM
cjgl-2613	119	7	-	-	PUNCT
cjgl-2613	119	8	half	half	NOUN
cjgl-2613	119	9	of	of	ADP
cjgl-2613	119	10	community	community	NOUN
cjgl-2613	119	11	(	(	PUNCT
cjgl-2613	119	12	household	household	NOUN
cjgl-2613	119	13	)	)	PUNCT
cjgl-2613	119	14	25	25	NUM
cjgl-2613	119	15	for	for	ADP
cjgl-2613	119	16	federal	federal	ADJ
cjgl-2613	119	17	income	income	NOUN
cjgl-2613	119	18	tax	tax	NOUN
cjgl-2613	119	19	purposes	purpose	NOUN
cjgl-2613	119	20	,	,	PUNCT
cjgl-2613	119	21	there	there	PRON
cjgl-2613	119	22	are	be	VERB
cjgl-2613	119	23	nine	nine	NUM
cjgl-2613	119	24	community	community	NOUN
cjgl-2613	119	25	property	property	NOUN
cjgl-2613	119	26	states	state	NOUN
cjgl-2613	119	27	:	:	PUNCT
cjgl-2613	119	28	arizona	arizona	PROPN
cjgl-2613	119	29	,	,	PUNCT
cjgl-2613	119	30	california	california	PROPN
cjgl-2613	119	31	,	,	PUNCT
cjgl-2613	119	32	idaho	idaho	PROPN
cjgl-2613	119	33	,	,	PUNCT
cjgl-2613	119	34	louisiana	louisiana	PROPN
cjgl-2613	119	35	,	,	PUNCT
cjgl-2613	119	36	nevada	nevada	PROPN
cjgl-2613	119	37	,	,	PUNCT
cjgl-2613	119	38	new	new	PROPN
cjgl-2613	119	39	mexico	mexico	PROPN
cjgl-2613	119	40	,	,	PUNCT
cjgl-2613	119	41	texas	texas	PROPN
cjgl-2613	119	42	,	,	PUNCT
cjgl-2613	119	43	washington	washington	PROPN
cjgl-2613	119	44	,	,	PUNCT
cjgl-2613	119	45	and	and	CCONJ
cjgl-2613	119	46	wisconsin	wisconsin	PROPN
cjgl-2613	119	47	.	.	PUNCT
cjgl-2613	120	1	see	see	VERB
cjgl-2613	120	2	i.r.s	i.r.s	PROPN
cjgl-2613	120	3	.	.	PUNCT
cjgl-2613	121	1	,	,	PUNCT
cjgl-2613	121	2	dep't	dep't	NOUN
cjgl-2613	121	3	of	of	ADP
cjgl-2613	121	4	the	the	DET
cjgl-2613	121	5	treasury	treasury	NOUN
cjgl-2613	121	6	,	,	PUNCT
cjgl-2613	121	7	cat	cat	NOUN
cjgl-2613	121	8	.	.	PUNCT
cjgl-2613	122	1	no	no	INTJ
cjgl-2613	122	2	.	.	PUNCT
cjgl-2613	123	1	15103c	15103c	NUM
cjgl-2613	123	2	,	,	PUNCT
cjgl-2613	123	3	community	community	NOUN
cjgl-2613	123	4	property	property	NOUN
cjgl-2613	123	5	(	(	PUNCT
cjgl-2613	123	6	2011	2011	NUM
cjgl-2613	123	7	)	)	PUNCT
cjgl-2613	124	1	[	[	X
cjgl-2613	124	2	hereinafter	hereinafter	NOUN
cjgl-2613	124	3	community	community	NOUN
cjgl-2613	124	4	property	property	NOUN
cjgl-2613	124	5	]	]	PUNCT
cjgl-2613	124	6	.	.	PUNCT
cjgl-2613	125	1	the	the	DET
cjgl-2613	125	2	community	community	NOUN
cjgl-2613	125	3	property	property	NOUN
cjgl-2613	125	4	system	system	NOUN
cjgl-2613	125	5	conceives	conceive	VERB
cjgl-2613	125	6	of	of	ADP
cjgl-2613	125	7	marriage	marriage	NOUN
cjgl-2613	125	8	as	as	ADP
cjgl-2613	125	9	a	a	DET
cjgl-2613	125	10	community	community	NOUN
cjgl-2613	125	11	,	,	PUNCT
cjgl-2613	125	12	and	and	CCONJ
cjgl-2613	125	13	is	be	AUX
cjgl-2613	125	14	based	base	VERB
cjgl-2613	125	15	on	on	ADP
cjgl-2613	125	16	an	an	DET
cjgl-2613	125	17	equal	equal	ADJ
cjgl-2613	125	18	economic	economic	ADJ
cjgl-2613	125	19	partnership	partnership	NOUN
cjgl-2613	125	20	model	model	NOUN
cjgl-2613	125	21	in	in	ADP
cjgl-2613	125	22	which	which	PRON
cjgl-2613	125	23	the	the	DET
cjgl-2613	125	24	contributions	contribution	NOUN
cjgl-2613	125	25	made	make	VERB
cjgl-2613	125	26	by	by	ADP
cjgl-2613	125	27	each	each	DET
cjgl-2613	125	28	spouse	spouse	NOUN
cjgl-2613	125	29	,	,	PUNCT
cjgl-2613	125	30	financial	financial	ADJ
cjgl-2613	125	31	or	or	CCONJ
cjgl-2613	125	32	otherwise	otherwise	ADV
cjgl-2613	125	33	,	,	PUNCT
cjgl-2613	125	34	are	be	AUX
cjgl-2613	125	35	fully	fully	ADV
cjgl-2613	125	36	appreciated	appreciated	ADJ
cjgl-2613	125	37	and	and	CCONJ
cjgl-2613	125	38	equally	equally	ADV
cjgl-2613	125	39	valued	value	VERB
cjgl-2613	125	40	.	.	PUNCT
cjgl-2613	126	1	see	see	VERB
cjgl-2613	126	2	michael	michael	PROPN
cjgl-2613	126	3	mcauley	mcauley	PROPN
cjgl-2613	126	4	,	,	PUNCT
cjgl-2613	126	5	the	the	DET
cjgl-2613	126	6	wanting	wanting	NOUN
cjgl-2613	126	7	of	of	ADP
cjgl-2613	126	8	community	community	NOUN
cjgl-2613	126	9	property	property	NOUN
cjgl-2613	126	10	,	,	PUNCT
cjgl-2613	126	11	20	20	NUM
cjgl-2613	126	12	tul	tul	NOUN
cjgl-2613	126	13	.	.	PUNCT
cjgl-2613	126	14	eur	eur	PROPN
cjgl-2613	126	15	.	.	PROPN
cjgl-2613	126	16	&	&	CCONJ
cjgl-2613	126	17	civ	civ	PROPN
cjgl-2613	126	18	.	.	PUNCT
cjgl-2613	127	1	l.f	l.f	PROPN
cjgl-2613	127	2	.	.	PROPN
cjgl-2613	127	3	57	57	NUM
cjgl-2613	127	4	,	,	PUNCT
cjgl-2613	127	5	58	58	NUM
cjgl-2613	127	6	(	(	PUNCT
cjgl-2613	127	7	2005	2005	NUM
cjgl-2613	127	8	)	)	PUNCT
cjgl-2613	127	9	;	;	PUNCT
cjgl-2613	127	10	susan	susan	PROPN
cjgl-2613	127	11	kalinka	kalinka	PROPN
cjgl-2613	127	12	,	,	PUNCT
cjgl-2613	127	13	federal	federal	ADJ
cjgl-2613	127	14	taxation	taxation	NOUN
cjgl-2613	127	15	of	of	ADP
cjgl-2613	127	16	community	community	NOUN
cjgl-2613	127	17	income	income	NOUN
cjgl-2613	127	18	:	:	PUNCT
cjgl-2613	127	19	a	a	DET
cjgl-2613	127	20	simpler	simple	ADJ
cjgl-2613	127	21	and	and	CCONJ
cjgl-2613	127	22	more	more	ADV
cjgl-2613	127	23	equitable	equitable	ADJ
cjgl-2613	127	24	approach	approach	NOUN
cjgl-2613	127	25	,	,	PUNCT
cjgl-2613	127	26	1990	1990	NUM
cjgl-2613	127	27	wis	wis	NOUN
cjgl-2613	127	28	.	.	PUNCT
cjgl-2613	128	1	l.	l.	PROPN
cjgl-2613	128	2	rev	rev	PROPN
cjgl-2613	128	3	.	.	PROPN
cjgl-2613	129	1	633	633	NUM
cjgl-2613	129	2	,	,	PUNCT
cjgl-2613	129	3	637	637	NUM
cjgl-2613	129	4	(	(	PUNCT
cjgl-2613	129	5	1990	1990	NUM
cjgl-2613	129	6	)	)	PUNCT
cjgl-2613	129	7	.	.	PUNCT
cjgl-2613	130	1	26	26	NUM
cjgl-2613	130	2	same	same	ADJ
cjgl-2613	130	3	-	-	PUNCT
cjgl-2613	130	4	sex	sex	NOUN
cjgl-2613	130	5	marriage	marriage	NOUN
cjgl-2613	130	6	was	be	AUX
cjgl-2613	130	7	legal	legal	ADJ
cjgl-2613	130	8	in	in	ADP
cjgl-2613	130	9	california	california	PROPN
cjgl-2613	130	10	from	from	ADP
cjgl-2613	130	11	june	june	PROPN
cjgl-2613	130	12	17	17	NUM
cjgl-2613	130	13	,	,	PUNCT
cjgl-2613	130	14	2008	2008	NUM
cjgl-2613	130	15	until	until	ADP
cjgl-2613	130	16	november	november	PROPN
cjgl-2613	130	17	5	5	NUM
cjgl-2613	130	18	,	,	PUNCT
cjgl-2613	130	19	2008	2008	NUM
cjgl-2613	130	20	,	,	PUNCT
cjgl-2613	130	21	the	the	DET
cjgl-2613	130	22	effective	effective	ADJ
cjgl-2613	130	23	date	date	NOUN
cjgl-2613	130	24	of	of	ADP
cjgl-2613	130	25	proposition	proposition	NOUN
cjgl-2613	130	26	8	8	NUM
cjgl-2613	130	27	,	,	PUNCT
cjgl-2613	130	28	the	the	DET
cjgl-2613	130	29	amendment	amendment	NOUN
cjgl-2613	130	30	to	to	ADP
cjgl-2613	130	31	the	the	DET
cjgl-2613	130	32	california	california	PROPN
cjgl-2613	130	33	constitution	constitution	NOUN
cjgl-2613	130	34	which	which	PRON
cjgl-2613	130	35	eliminated	eliminate	VERB
cjgl-2613	130	36	the	the	DET
cjgl-2613	130	37	right	right	NOUN
cjgl-2613	130	38	of	of	ADP
cjgl-2613	130	39	same	same	ADJ
cjgl-2613	130	40	-	-	PUNCT
cjgl-2613	130	41	sex	sex	NOUN
cjgl-2613	130	42	couples	couple	NOUN
cjgl-2613	130	43	to	to	PART
cjgl-2613	130	44	marry	marry	VERB
cjgl-2613	130	45	in	in	ADP
cjgl-2613	130	46	california	california	PROPN
cjgl-2613	130	47	.	.	PUNCT
cjgl-2613	131	1	strauss	strauss	PROPN
cjgl-2613	131	2	v.	v.	PROPN
cjgl-2613	131	3	horton	horton	PROPN
cjgl-2613	131	4	,	,	PUNCT
cjgl-2613	131	5	207	207	NUM
cjgl-2613	131	6	p.3d	p.3d	NUM
cjgl-2613	131	7	48	48	NUM
cjgl-2613	131	8	,	,	PUNCT
cjgl-2613	131	9	64	64	NUM
cjgl-2613	131	10	(	(	PUNCT
cjgl-2613	131	11	cal	cal	NOUN
cjgl-2613	131	12	.	.	PUNCT
cjgl-2613	131	13	2009	2009	NUM
cjgl-2613	131	14	)	)	PUNCT
cjgl-2613	131	15	.	.	PUNCT
cjgl-2613	132	1	even	even	ADV
cjgl-2613	132	2	though	though	SCONJ
cjgl-2613	132	3	a	a	DET
cjgl-2613	132	4	federal	federal	ADJ
cjgl-2613	132	5	court	court	NOUN
cjgl-2613	132	6	in	in	ADP
cjgl-2613	132	7	california	california	PROPN
cjgl-2613	132	8	held	hold	VERB
cjgl-2613	132	9	proposition	proposition	NOUN
cjgl-2613	132	10	8	8	NUM
cjgl-2613	132	11	to	to	PART
cjgl-2613	132	12	be	be	AUX
cjgl-2613	132	13	unconstitutional	unconstitutional	ADJ
cjgl-2613	132	14	,	,	PUNCT
cjgl-2613	132	15	the	the	DET
cjgl-2613	132	16	judgment	judgment	NOUN
cjgl-2613	132	17	has	have	AUX
cjgl-2613	132	18	been	be	AUX
cjgl-2613	132	19	stayed	stay	VERB
cjgl-2613	132	20	pending	pende	VERB
cjgl-2613	132	21	appeal	appeal	NOUN
cjgl-2613	132	22	to	to	ADP
cjgl-2613	132	23	the	the	DET
cjgl-2613	132	24	ninth	ninth	ADJ
cjgl-2613	132	25	circuit	circuit	NOUN
cjgl-2613	132	26	court	court	NOUN
cjgl-2613	132	27	.	.	PUNCT
cjgl-2613	133	1	perry	perry	PROPN
cjgl-2613	133	2	v.	v.	ADP
cjgl-2613	133	3	schwarzenegger	schwarzenegger	PROPN
cjgl-2613	133	4	,	,	PUNCT
cjgl-2613	133	5	2010	2010	NUM
cjgl-2613	133	6	wl	wl	NOUN
cjgl-2613	133	7	3212786	3212786	NUM
cjgl-2613	133	8	(	(	PUNCT
cjgl-2613	133	9	9th	9th	ADJ
cjgl-2613	133	10	cir	cir	NOUN
cjgl-2613	133	11	.	.	PUNCT
cjgl-2613	134	1	aug	aug	PROPN
cjgl-2613	134	2	.	.	PROPN
cjgl-2613	134	3	16	16	NUM
cjgl-2613	134	4	,	,	PUNCT
cjgl-2613	134	5	2010	2010	NUM
cjgl-2613	134	6	)	)	PUNCT
cjgl-2613	134	7	.	.	PUNCT
cjgl-2613	135	1	thus	thus	ADV
cjgl-2613	135	2	,	,	PUNCT
cjgl-2613	135	3	the	the	DET
cjgl-2613	135	4	prohibition	prohibition	NOUN
cjgl-2613	135	5	on	on	ADP
cjgl-2613	135	6	same	same	ADJ
cjgl-2613	135	7	-	-	PUNCT
cjgl-2613	135	8	sex	sex	NOUN
cjgl-2613	135	9	marriage	marriage	NOUN
cjgl-2613	135	10	in	in	ADP
cjgl-2613	135	11	california	california	PROPN
cjgl-2613	135	12	remains	remain	VERB
cjgl-2613	135	13	the	the	DET
cjgl-2613	135	14	law	law	NOUN
cjgl-2613	135	15	of	of	ADP
cjgl-2613	135	16	the	the	DET
cjgl-2613	135	17	land	land	NOUN
cjgl-2613	135	18	,	,	PUNCT
cjgl-2613	135	19	leaving	leave	VERB
cjgl-2613	135	20	domestic	domestic	ADJ
cjgl-2613	135	21	partnership	partnership	NOUN
cjgl-2613	135	22	as	as	ADP
cjgl-2613	135	23	the	the	DET
cjgl-2613	135	24	only	only	ADJ
cjgl-2613	135	25	legally	legally	ADV
cjgl-2613	135	26	recognized	recognize	VERB
cjgl-2613	135	27	union	union	NOUN
cjgl-2613	135	28	available	available	ADJ
cjgl-2613	135	29	to	to	ADP
cjgl-2613	135	30	same	same	ADJ
cjgl-2613	135	31	-	-	PUNCT
cjgl-2613	135	32	sex	sex	NOUN
cjgl-2613	135	33	couples	couple	NOUN
cjgl-2613	135	34	in	in	ADP
cjgl-2613	135	35	california	california	PROPN
cjgl-2613	135	36	.	.	PUNCT
cjgl-2613	136	1	see	see	VERB
cjgl-2613	136	2	cal	cal	PROPN
cjgl-2613	136	3	.	.	PUNCT
cjgl-2613	137	1	fam	fam	PROPN
cjgl-2613	137	2	.	.	PUNCT
cjgl-2613	138	1	code	code	PROPN
cjgl-2613	138	2	§	§	PROPN
cjgl-2613	138	3	297.5	297.5	NUM
cjgl-2613	138	4	(	(	PUNCT
cjgl-2613	138	5	2011	2011	NUM
cjgl-2613	138	6	)	)	PUNCT
cjgl-2613	138	7	.	.	PUNCT
cjgl-2613	139	1	proposition	proposition	NOUN
cjgl-2613	139	2	8	8	NUM
cjgl-2613	139	3	does	do	AUX
cjgl-2613	139	4	not	not	PART
cjgl-2613	139	5	alter	alter	VERB
cjgl-2613	139	6	existing	exist	VERB
cjgl-2613	139	7	california	california	PROPN
cjgl-2613	139	8	law	law	NOUN
cjgl-2613	139	9	with	with	ADP
cjgl-2613	139	10	respect	respect	NOUN
cjgl-2613	139	11	to	to	ADP
cjgl-2613	139	12	domestic	domestic	ADJ
cjgl-2613	139	13	partnership	partnership	NOUN
cjgl-2613	139	14	.	.	PUNCT
cjgl-2613	140	1	strauss	strauss	PROPN
cjgl-2613	140	2	,	,	PUNCT
cjgl-2613	140	3	207	207	NUM
cjgl-2613	140	4	p.3d	p.3d	NUM
cjgl-2613	140	5	at	at	ADP
cjgl-2613	140	6	70	70	NUM
cjgl-2613	140	7	-	-	SYM
cjgl-2613	140	8	78	78	NUM
cjgl-2613	140	9	.	.	PUNCT
cjgl-2613	140	10	27	27	NUM
cjgl-2613	140	11	i.r.s	i.r.	NOUN
cjgl-2613	140	12	.	.	PUNCT
cjgl-2613	140	13	,	,	PUNCT
cjgl-2613	140	14	dep't	dep't	NOUN
cjgl-2613	140	15	of	of	ADP
cjgl-2613	140	16	the	the	DET
cjgl-2613	140	17	treasury	treasury	NOUN
cjgl-2613	140	18	,	,	PUNCT
cjgl-2613	140	19	cat	cat	NOUN
cjgl-2613	140	20	.	.	PUNCT
cjgl-2613	141	1	no	no	INTJ
cjgl-2613	141	2	.	.	PUNCT
cjgl-2613	142	1	i	i	PRON
cjgl-2613	142	2	325e	325e	NUM
cjgl-2613	142	3	,	,	PUNCT
cjgl-2613	142	4	form	form	NOUN
cjgl-2613	142	5	1040	1040	NUM
cjgl-2613	142	6	instructions	instruction	NOUN
cjgl-2613	142	7	,	,	PUNCT
cjgl-2613	142	8	at	at	ADP
cjgl-2613	142	9	12	12	NUM
cjgl-2613	142	10	(	(	PUNCT
cjgl-2613	142	11	2010	2010	NUM
cjgl-2613	142	12	)	)	PUNCT
cjgl-2613	143	1	[	[	X
cjgl-2613	143	2	hereinafter	hereinafter	NOUN
cjgl-2613	143	3	form	form	VERB
cjgl-2613	143	4	1040	1040	NUM
cjgl-2613	143	5	instructions	instruction	NOUN
cjgl-2613	143	6	]	]	PUNCT
cjgl-2613	143	7	(	(	PUNCT
cjgl-2613	143	8	"	"	PUNCT
cjgl-2613	143	9	for	for	ADP
cjgl-2613	143	10	federal	federal	ADJ
cjgl-2613	143	11	tax	tax	NOUN
cjgl-2613	143	12	purposes	purpose	NOUN
cjgl-2613	143	13	,	,	PUNCT
cjgl-2613	143	14	a	a	DET
cjgl-2613	143	15	marriage	marriage	NOUN
cjgl-2613	143	16	means	mean	VERB
cjgl-2613	143	17	only	only	ADV
cjgl-2613	143	18	a	a	DET
cjgl-2613	143	19	legal	legal	ADJ
cjgl-2613	143	20	union	union	NOUN
cjgl-2613	143	21	between	between	ADP
cjgl-2613	143	22	a	a	DET
cjgl-2613	143	23	man	man	NOUN
cjgl-2613	143	24	and	and	CCONJ
cjgl-2613	143	25	a	a	DET
cjgl-2613	143	26	woman	woman	NOUN
cjgl-2613	143	27	as	as	ADP
cjgl-2613	143	28	husband	husband	NOUN
cjgl-2613	143	29	and	and	CCONJ
cjgl-2613	143	30	wife	wife	NOUN
cjgl-2613	143	31	.	.	PUNCT
cjgl-2613	143	32	"	"	PUNCT
cjgl-2613	143	33	)	)	PUNCT
cjgl-2613	143	34	.	.	PUNCT
cjgl-2613	144	1	28	28	NUM
cjgl-2613	144	2	see	see	VERB
cjgl-2613	144	3	i.r.s	i.r.s	PROPN
cjgl-2613	144	4	.	.	PUNCT
cjgl-2613	144	5	,	,	PUNCT
cjgl-2613	144	6	chiefcouns	chiefcoun	NOUN
cjgl-2613	144	7	.	.	PUNCT
cjgl-2613	145	1	mem	mem	ADJ
cjgl-2613	145	2	.	.	PUNCT
cjgl-2613	146	1	201021050	201021050	NUM
cjgl-2613	146	2	(	(	PUNCT
cjgl-2613	146	3	2010	2010	NUM
cjgl-2613	146	4	)	)	PUNCT
cjgl-2613	147	1	[	[	X
cjgl-2613	147	2	hereinafter	hereinafter	NOUN
cjgl-2613	147	3	i.r.s	i.r.s	PROPN
cjgl-2613	147	4	.	.	PUNCT
cjgl-2613	147	5	memorandum	memorandum	PROPN
cjgl-2613	147	6	]	]	PUNCT
cjgl-2613	147	7	.	.	PUNCT
cjgl-2613	148	1	columbia	columbia	PROPN
cjgl-2613	148	2	journal	journal	PROPN
cjgl-2613	148	3	of	of	ADP
cjgl-2613	148	4	gender	gender	NOUN
cjgl-2613	148	5	and	and	CCONJ
cjgl-2613	148	6	law	law	NOUN
cjgl-2613	148	7	income,29	income,29	NOUN
cjgl-2613	148	8	whether	whether	SCONJ
cjgl-2613	148	9	received	receive	VERB
cjgl-2613	148	10	in	in	ADP
cjgl-2613	148	11	the	the	DET
cjgl-2613	148	12	form	form	NOUN
cjgl-2613	148	13	of	of	ADP
cjgl-2613	148	14	compensation	compensation	NOUN
cjgl-2613	148	15	for	for	ADP
cjgl-2613	148	16	personal	personal	ADJ
cjgl-2613	148	17	services	service	NOUN
cjgl-2613	148	18	or	or	CCONJ
cjgl-2613	148	19	income	income	NOUN
cjgl-2613	148	20	from	from	ADP
cjgl-2613	148	21	property	property	NOUN
cjgl-2613	148	22	,	,	PUNCT
cjgl-2613	148	23	on	on	ADP
cjgl-2613	148	24	his	his	PRON
cjgl-2613	148	25	or	or	CCONJ
cjgl-2613	148	26	her	her	PRON
cjgl-2613	148	27	federal	federal	ADJ
cjgl-2613	148	28	income	income	NOUN
cjgl-2613	148	29	tax	tax	NOUN
cjgl-2613	148	30	retum	retum	NOUN
cjgl-2613	148	31	.	.	PUNCT
cjgl-2613	149	1	30	30	NUM
cjgl-2613	149	2	table	table	NOUN
cjgl-2613	149	3	1	1	NUM
cjgl-2613	149	4	reveals	reveal	VERB
cjgl-2613	149	5	the	the	DET
cjgl-2613	149	6	federal	federal	ADJ
cjgl-2613	149	7	income	income	NOUN
cjgl-2613	149	8	tax	tax	NOUN
cjgl-2613	149	9	inequality	inequality	NOUN
cjgl-2613	149	10	that	that	PRON
cjgl-2613	149	11	currently	currently	ADV
cjgl-2613	149	12	exists	exist	VERB
cjgl-2613	149	13	between	between	ADP
cjgl-2613	149	14	domestic	domestic	ADJ
cjgl-2613	149	15	partners	partner	NOUN
cjgl-2613	149	16	and	and	CCONJ
cjgl-2613	149	17	heterosexual	heterosexual	ADJ
cjgl-2613	149	18	married	married	ADJ
cjgl-2613	149	19	couples	couple	NOUN
cjgl-2613	149	20	.	.	PUNCT
cjgl-2613	150	1	31	31	NUM
cjgl-2613	151	1	the	the	DET
cjgl-2613	151	2	irs	irs	PROPN
cjgl-2613	151	3	also	also	ADV
cjgl-2613	151	4	recently	recently	ADV
cjgl-2613	151	5	issued	issue	VERB
cjgl-2613	151	6	guidance	guidance	NOUN
cjgl-2613	151	7	in	in	ADP
cjgl-2613	151	8	one	one	NUM
cjgl-2613	151	9	of	of	ADP
cjgl-2613	151	10	its	its	PRON
cjgl-2613	151	11	publications	publication	NOUN
cjgl-2613	151	12	instructing	instruct	VERB
cjgl-2613	151	13	each	each	DET
cjgl-2613	151	14	same	same	ADJ
cjgl-2613	151	15	-	-	PUNCT
cjgl-2613	151	16	sex	sex	NOUN
cjgl-2613	151	17	married	married	ADJ
cjgl-2613	151	18	person	person	NOUN
cjgl-2613	151	19	domiciled	domicile	VERB
cjgl-2613	151	20	in	in	ADP
cjgl-2613	151	21	california	california	PROPN
cjgl-2613	151	22	to	to	PART
cjgl-2613	151	23	report	report	VERB
cjgl-2613	151	24	one	one	NUM
cjgl-2613	151	25	-	-	PUNCT
cjgl-2613	151	26	half	half	NOUN
cjgl-2613	151	27	of	of	ADP
cjgl-2613	151	28	community	community	NOUN
cjgl-2613	151	29	(	(	PUNCT
cjgl-2613	151	30	household	household	NOUN
cjgl-2613	151	31	)	)	PUNCT
cjgl-2613	151	32	income	income	NOUN
cjgl-2613	151	33	on	on	ADP
cjgl-2613	151	34	his	his	PRON
cjgl-2613	151	35	or	or	CCONJ
cjgl-2613	151	36	her	her	PRON
cjgl-2613	151	37	federal	federal	ADJ
cjgl-2613	151	38	income	income	NOUN
cjgl-2613	151	39	tax	tax	NOUN
cjgl-2613	151	40	return	return	NOUN
cjgl-2613	151	41	.	.	PUNCT
cjgl-2613	152	1	32	32	NUM
cjgl-2613	152	2	table	table	NOUN
cjgl-2613	152	3	2	2	NUM
cjgl-2613	152	4	exposes	expose	VERB
cjgl-2613	152	5	the	the	DET
cjgl-2613	152	6	federal	federal	ADJ
cjgl-2613	152	7	income	income	NOUN
cjgl-2613	152	8	tax	tax	NOUN
cjgl-2613	152	9	disparity	disparity	NOUN
cjgl-2613	152	10	that	that	PRON
cjgl-2613	152	11	currently	currently	ADV
cjgl-2613	152	12	exists	exist	VERB
cjgl-2613	152	13	between	between	ADP
cjgl-2613	152	14	same	same	ADJ
cjgl-2613	152	15	-	-	PUNCT
cjgl-2613	152	16	sex	sex	NOUN
cjgl-2613	152	17	married	married	ADJ
cjgl-2613	152	18	couples	couple	NOUN
cjgl-2613	152	19	and	and	CCONJ
cjgl-2613	152	20	heterosexual	heterosexual	ADJ
cjgl-2613	152	21	married	married	ADJ
cjgl-2613	152	22	couples	couple	NOUN
cjgl-2613	152	23	.	.	PUNCT
cjgl-2613	153	1	33	33	NUM
cjgl-2613	153	2	this	this	DET
cjgl-2613	153	3	disparity	disparity	NOUN
cjgl-2613	153	4	exists	exist	VERB
cjgl-2613	153	5	solely	solely	ADV
cjgl-2613	153	6	because	because	SCONJ
cjgl-2613	153	7	of	of	ADP
cjgl-2613	153	8	doma	doma	NOUN
cjgl-2613	153	9	.	.	PUNCT
cjgl-2613	153	10	table	table	NOUN
cjgl-2613	153	11	1	1	NUM
cjgl-2613	153	12	.	.	PUNCT
cjgl-2613	153	13	federal	federal	ADJ
cjgl-2613	153	14	income	income	NOUN
cjgl-2613	153	15	tax	tax	NOUN
cjgl-2613	153	16	disparity	disparity	NOUN
cjgl-2613	153	17	between	between	ADP
cjgl-2613	153	18	domestic	domestic	ADJ
cjgl-2613	153	19	partners	partner	NOUN
cjgl-2613	153	20	and	and	CCONJ
cjgl-2613	153	21	heterosexual	heterosexual	ADJ
cjgl-2613	153	22	married	married	ADJ
cjgl-2613	153	23	couples	couple	NOUN
cjgl-2613	153	24	(	(	PUNCT
cjgl-2613	153	25	2010	2010	NUM
cjgl-2613	153	26	)	)	PUNCT
cjgl-2613	153	27	.	.	PUNCT
cjgl-2613	154	1	heterosexual	heterosexual	ADJ
cjgl-2613	154	2	domestic	domestic	ADJ
cjgl-2613	154	3	partners	partner	NOUN
cjgl-2613	154	4	married	marry	VERB
cjgl-2613	154	5	couple	couple	NOUN
cjgl-2613	154	6	michael	michael	PROPN
cjgl-2613	154	7	and	and	CCONJ
cjgl-2613	154	8	mark	mark	VERB
cjgl-2613	154	9	paul	paul	PROPN
cjgl-2613	154	10	and	and	CCONJ
cjgl-2613	154	11	patricia	patricia	PROPN
cjgl-2613	154	12	michael	michael	PROPN
cjgl-2613	154	13	mark	mark	PROPN
cjgl-2613	154	14	married	married	ADJ
cjgl-2613	154	15	filing	filing	NOUN
cjgl-2613	154	16	jointly	jointly	ADV
cjgl-2613	154	17	gross	gross	ADJ
cjgl-2613	154	18	income	income	NOUN
cjgl-2613	154	19	$	$	SYM
cjgl-2613	154	20	170,000	170,000	NUM
cjgl-2613	154	21	$	$	SYM
cjgl-2613	154	22	170,000	170,000	NUM
cjgl-2613	154	23	$	$	SYM
cjgl-2613	154	24	340,000	340,000	NUM
cjgl-2613	154	25	standard	standard	ADJ
cjgl-2613	154	26	deduction	deduction	NOUN
cjgl-2613	154	27	(	(	PUNCT
cjgl-2613	154	28	$	$	SYM
cjgl-2613	154	29	5,700	5,700	NUM
cjgl-2613	154	30	)	)	PUNCT
cjgl-2613	154	31	(	(	PUNCT
cjgl-2613	154	32	$	$	SYM
cjgl-2613	154	33	5,700	5,700	NUM
cjgl-2613	154	34	)	)	PUNCT
cjgl-2613	154	35	(	(	PUNCT
cjgl-2613	154	36	$	$	SYM
cjgl-2613	154	37	11,400	11,400	NUM
cjgl-2613	154	38	)	)	PUNCT
cjgl-2613	154	39	personal	personal	ADJ
cjgl-2613	154	40	exemption(s	exemption(s	PROPN
cjgl-2613	154	41	)	)	PUNCT
cjgl-2613	154	42	(	(	PUNCT
cjgl-2613	154	43	$	$	SYM
cjgl-2613	154	44	3,650	3,650	NUM
cjgl-2613	154	45	)	)	PUNCT
cjgl-2613	154	46	(	(	PUNCT
cjgl-2613	154	47	$	$	SYM
cjgl-2613	154	48	3,650	3,650	NUM
cjgl-2613	154	49	)	)	PUNCT
cjgl-2613	154	50	(	(	PUNCT
cjgl-2613	154	51	$	$	SYM
cjgl-2613	154	52	7,300	7,300	NUM
cjgl-2613	154	53	)	)	PUNCT
cjgl-2613	154	54	taxable	taxable	ADJ
cjgl-2613	154	55	income	income	NOUN
cjgl-2613	154	56	$	$	SYM
cjgl-2613	154	57	160,650	160,650	NUM
cjgl-2613	154	58	$	$	SYM
cjgl-2613	154	59	160,650	160,650	NUM
cjgl-2613	154	60	$	$	SYM
cjgl-2613	154	61	321,300	321,300	NUM
cjgl-2613	154	62	federal	federal	ADJ
cjgl-2613	154	63	income	income	NOUN
cjgl-2613	154	64	tax	tax	NOUN
cjgl-2613	154	65	6,300	6,300	NUM
cjgl-2613	154	66	$	$	SYM
cjgl-2613	154	67	36,300	36,300	NUM
cjgl-2613	154	68	$	$	SYM
cjgl-2613	154	69	83,810	83,810	NUM
cjgl-2613	154	70	29	29	NUM
cjgl-2613	154	71	earnings	earning	NOUN
cjgl-2613	154	72	,	,	PUNCT
cjgl-2613	154	73	income	income	NOUN
cjgl-2613	154	74	,	,	PUNCT
cjgl-2613	154	75	or	or	CCONJ
cjgl-2613	154	76	receipts	receipt	NOUN
cjgl-2613	154	77	that	that	PRON
cjgl-2613	154	78	are	be	AUX
cjgl-2613	154	79	considered	consider	VERB
cjgl-2613	154	80	community	community	NOUN
cjgl-2613	154	81	property	property	NOUN
cjgl-2613	154	82	pursuant	pursuant	NOUN
cjgl-2613	154	83	to	to	ADP
cjgl-2613	154	84	state	state	NOUN
cjgl-2613	154	85	law	law	NOUN
cjgl-2613	154	86	are	be	AUX
cjgl-2613	154	87	also	also	ADV
cjgl-2613	154	88	by	by	ADP
cjgl-2613	154	89	definition	definition	NOUN
cjgl-2613	154	90	community	community	NOUN
cjgl-2613	154	91	income	income	NOUN
cjgl-2613	154	92	.	.	PUNCT
cjgl-2613	155	1	see	see	VERB
cjgl-2613	155	2	cal	cal	PROPN
cjgl-2613	155	3	.	.	PUNCT
cjgl-2613	156	1	fam	fam	AUX
cjgl-2613	156	2	.	.	PUNCT
cjgl-2613	156	3	code	code	PROPN
cjgl-2613	156	4	§	§	PROPN
cjgl-2613	156	5	760	760	NUM
cjgl-2613	156	6	(	(	PUNCT
cjgl-2613	156	7	1994	1994	NUM
cjgl-2613	156	8	)	)	PUNCT
cjgl-2613	156	9	.	.	PUNCT
cjgl-2613	157	1	30	30	NUM
cjgl-2613	157	2	i.r.s	i.r.s	PROPN
cjgl-2613	157	3	.	.	PUNCT
cjgl-2613	157	4	memorandum	memorandum	PROPN
cjgl-2613	157	5	,	,	PUNCT
cjgl-2613	157	6	supra	supra	PROPN
cjgl-2613	157	7	note	note	PROPN
cjgl-2613	157	8	28	28	NUM
cjgl-2613	157	9	;	;	PUNCT
cjgl-2613	157	10	community	community	NOUN
cjgl-2613	157	11	property	property	NOUN
cjgl-2613	157	12	,	,	PUNCT
cjgl-2613	157	13	supra	supra	PROPN
cjgl-2613	157	14	note	note	PROPN
cjgl-2613	157	15	25	25	NUM
cjgl-2613	157	16	.	.	SYM
cjgl-2613	157	17	31	31	NUM
cjgl-2613	157	18	i.r.s	i.r.s	PROPN
cjgl-2613	157	19	.	.	PUNCT
cjgl-2613	158	1	memorandum	memorandum	PROPN
cjgl-2613	158	2	,	,	PUNCT
cjgl-2613	158	3	supra	supra	PROPN
cjgl-2613	158	4	note	note	PROPN
cjgl-2613	158	5	28	28	NUM
cjgl-2613	158	6	;	;	PUNCT
cjgl-2613	158	7	community	community	NOUN
cjgl-2613	158	8	property	property	NOUN
cjgl-2613	158	9	,	,	PUNCT
cjgl-2613	158	10	supra	supra	PROPN
cjgl-2613	158	11	note	note	PROPN
cjgl-2613	158	12	25	25	NUM
cjgl-2613	158	13	.	.	SYM
cjgl-2613	158	14	32	32	NUM
cjgl-2613	159	1	see	see	VERB
cjgl-2613	159	2	community	community	NOUN
cjgl-2613	159	3	property	property	NOUN
cjgl-2613	159	4	,	,	PUNCT
cjgl-2613	159	5	supra	supra	PROPN
cjgl-2613	159	6	note	note	NOUN
cjgl-2613	159	7	25	25	NUM
cjgl-2613	159	8	(	(	PUNCT
cjgl-2613	159	9	"	"	PUNCT
cjgl-2613	159	10	[	[	X
cjgl-2613	159	11	a	a	X
cjgl-2613	159	12	]	]	X
cjgl-2613	159	13	person	person	NOUN
cjgl-2613	159	14	in	in	ADP
cjgl-2613	159	15	california	california	PROPN
cjgl-2613	159	16	who	who	PRON
cjgl-2613	159	17	is	be	AUX
cjgl-2613	159	18	married	married	ADJ
cjgl-2613	159	19	to	to	ADP
cjgl-2613	159	20	a	a	DET
cjgl-2613	159	21	person	person	NOUN
cjgl-2613	159	22	of	of	ADP
cjgl-2613	159	23	the	the	DET
cjgl-2613	159	24	same	same	ADJ
cjgl-2613	159	25	sex	sex	NOUN
cjgl-2613	159	26	generally	generally	ADV
cjgl-2613	159	27	must	must	AUX
cjgl-2613	159	28	report	report	VERB
cjgl-2613	159	29	half	half	DET
cjgl-2613	159	30	the	the	DET
cjgl-2613	159	31	combined	combined	ADJ
cjgl-2613	159	32	community	community	NOUN
cjgl-2613	159	33	income	income	NOUN
cjgl-2613	159	34	earned	earn	VERB
cjgl-2613	159	35	by	by	ADP
cjgl-2613	159	36	the	the	DET
cjgl-2613	159	37	individual	individual	NOUN
cjgl-2613	159	38	and	and	CCONJ
cjgl-2613	159	39	his	his	PRON
cjgl-2613	159	40	or	or	CCONJ
cjgl-2613	159	41	her	her	PRON
cjgl-2613	159	42	same	same	ADJ
cjgl-2613	159	43	-	-	PUNCT
cjgl-2613	159	44	sex	sex	NOUN
cjgl-2613	159	45	spouse	spouse	NOUN
cjgl-2613	159	46	.	.	PUNCT
cjgl-2613	159	47	"	"	PUNCT
cjgl-2613	159	48	)	)	PUNCT
cjgl-2613	159	49	.	.	PUNCT
cjgl-2613	160	1	33	33	NUM
cjgl-2613	160	2	i	i	PROPN
cjgl-2613	160	3	d.	d.	PROPN
cjgl-2613	160	4	columbia	columbia	PROPN
cjgl-2613	160	5	journal	journal	PROPN
cjgl-2613	160	6	of	of	ADP
cjgl-2613	160	7	gender	gender	NOUN
cjgl-2613	160	8	and	and	CCONJ
cjgl-2613	160	9	law	law	NOUN
cjgl-2613	160	10	table	table	NOUN
cjgl-2613	160	11	2	2	NUM
cjgl-2613	160	12	.	.	PUNCT
cjgl-2613	160	13	federal	federal	ADJ
cjgl-2613	160	14	income	income	NOUN
cjgl-2613	160	15	tax	tax	NOUN
cjgl-2613	160	16	disparity	disparity	NOUN
cjgl-2613	160	17	between	between	ADP
cjgl-2613	160	18	same	same	ADJ
cjgl-2613	160	19	-	-	PUNCT
cjgl-2613	160	20	sex	sex	NOUN
cjgl-2613	160	21	married	married	ADJ
cjgl-2613	160	22	couples	couple	NOUN
cjgl-2613	160	23	and	and	CCONJ
cjgl-2613	160	24	heterosexual	heterosexual	ADJ
cjgl-2613	160	25	married	married	ADJ
cjgl-2613	160	26	couples	couple	NOUN
cjgl-2613	160	27	(	(	PUNCT
cjgl-2613	160	28	2010	2010	NUM
cjgl-2613	160	29	)	)	PUNCT
cjgl-2613	160	30	.	.	PUNCT
cjgl-2613	161	1	same	same	ADJ
cjgl-2613	161	2	-	-	PUNCT
cjgl-2613	161	3	sex	sex	NOUN
cjgl-2613	161	4	married	marry	VERB
cjgl-2613	161	5	heterosexual	heterosexual	ADJ
cjgl-2613	161	6	couple	couple	NOUN
cjgl-2613	161	7	married	married	ADJ
cjgl-2613	161	8	couple	couple	NOUN
cjgl-2613	161	9	kimberly	kimberly	ADV
cjgl-2613	161	10	and	and	CCONJ
cjgl-2613	161	11	karcn	karcn	PROPN
cjgl-2613	161	12	paul	paul	PROPN
cjgl-2613	161	13	and	and	CCONJ
cjgl-2613	161	14	patricia	patricia	PROPN
cjgl-2613	161	15	kim	kim	PROPN
cjgl-2613	161	16	karcn	karcn	PROPN
cjgl-2613	161	17	married	married	PROPN
cjgl-2613	161	18	filing	file	VERB
cjgl-2613	161	19	jointly	jointly	ADV
cjgl-2613	161	20	gross	gross	ADJ
cjgl-2613	161	21	income	income	NOUN
cjgl-2613	161	22	$	$	SYM
cjgl-2613	161	23	170,000	170,000	NUM
cjgl-2613	161	24	$	$	SYM
cjgl-2613	161	25	170,000	170,000	NUM
cjgl-2613	161	26	$	$	SYM
cjgl-2613	161	27	340,000	340,000	NUM
cjgl-2613	161	28	standard	standard	ADJ
cjgl-2613	161	29	deduction	deduction	NOUN
cjgl-2613	161	30	(	(	PUNCT
cjgl-2613	161	31	$	$	SYM
cjgl-2613	161	32	5,700	5,700	NUM
cjgl-2613	161	33	)	)	PUNCT
cjgl-2613	161	34	(	(	PUNCT
cjgl-2613	161	35	$	$	SYM
cjgl-2613	161	36	5,700	5,700	NUM
cjgl-2613	161	37	)	)	PUNCT
cjgl-2613	161	38	(	(	PUNCT
cjgl-2613	161	39	$	$	SYM
cjgl-2613	161	40	11,400	11,400	NUM
cjgl-2613	161	41	)	)	PUNCT
cjgl-2613	161	42	personalexemptin(s	personalexemptin(s	NOUN
cjgl-2613	161	43	)	)	PUNCT
cjgl-2613	161	44	(	(	PUNCT
cjgl-2613	161	45	$	$	SYM
cjgl-2613	161	46	3,650	3,650	NUM
cjgl-2613	161	47	)	)	PUNCT
cjgl-2613	161	48	(	(	PUNCT
cjgl-2613	161	49	$	$	SYM
cjgl-2613	161	50	3,650	3,650	NUM
cjgl-2613	161	51	)	)	PUNCT
cjgl-2613	161	52	(	(	PUNCT
cjgl-2613	161	53	$	$	SYM
cjgl-2613	161	54	7,300	7,300	NUM
cjgl-2613	161	55	)	)	PUNCT
cjgl-2613	161	56	taxable	taxable	ADJ
cjgl-2613	161	57	income	income	NOUN
cjgl-2613	161	58	$	$	SYM
cjgl-2613	161	59	160,650	160,650	NUM
cjgl-2613	161	60	$	$	SYM
cjgl-2613	161	61	160,650	160,650	NUM
cjgl-2613	161	62	$	$	SYM
cjgl-2613	161	63	321,300	321,300	NUM
cjgl-2613	161	64	federal	federal	ADJ
cjgl-2613	161	65	income	income	NOUN
cjgl-2613	161	66	tax	tax	NOUN
cjgl-2613	161	67	$	$	SYM
cjgl-2613	161	68	36,300	36,300	NUM
cjgl-2613	161	69	$	$	SYM
cjgl-2613	161	70	36,300	36,300	NUM
cjgl-2613	161	71	$	$	SYM
cjgl-2613	161	72	83,810	83,810	NUM
cjgl-2613	161	73	one	one	NUM
cjgl-2613	161	74	critical	critical	ADJ
cjgl-2613	161	75	reason	reason	NOUN
cjgl-2613	161	76	for	for	ADP
cjgl-2613	161	77	the	the	DET
cjgl-2613	161	78	federal	federal	ADJ
cjgl-2613	161	79	income	income	NOUN
cjgl-2613	161	80	tax	tax	NOUN
cjgl-2613	161	81	disparity	disparity	NOUN
cjgl-2613	161	82	is	be	AUX
cjgl-2613	161	83	the	the	DET
cjgl-2613	161	84	filing	filing	NOUN
cjgl-2613	161	85	status	status	NOUN
cjgl-2613	161	86	accorded	accord	VERB
cjgl-2613	161	87	each	each	DET
cjgl-2613	161	88	legal	legal	ADJ
cjgl-2613	161	89	union.3	union.3	ADP
cjgl-2613	161	90	4	4	NUM
cjgl-2613	161	91	same	same	ADJ
cjgl-2613	161	92	-	-	PUNCT
cjgl-2613	161	93	sex	sex	NOUN
cjgl-2613	161	94	married	married	ADJ
cjgl-2613	161	95	couples	couple	NOUN
cjgl-2613	161	96	and	and	CCONJ
cjgl-2613	161	97	domestic	domestic	ADJ
cjgl-2613	161	98	partners	partner	NOUN
cjgl-2613	161	99	are	be	AUX
cjgl-2613	161	100	not	not	PART
cjgl-2613	161	101	permitted	permit	VERB
cjgl-2613	161	102	to	to	PART
cjgl-2613	161	103	file	file	VERB
cjgl-2613	161	104	jointly	jointly	ADV
cjgl-2613	161	105	for	for	ADP
cjgl-2613	161	106	federal	federal	ADJ
cjgl-2613	161	107	income	income	NOUN
cjgl-2613	161	108	tax	tax	NOUN
cjgl-2613	161	109	purposes	purpose	NOUN
cjgl-2613	161	110	,	,	PUNCT
cjgl-2613	161	111	but	but	CCONJ
cjgl-2613	161	112	heterosexual	heterosexual	ADJ
cjgl-2613	161	113	married	married	ADJ
cjgl-2613	161	114	couples	couple	NOUN
cjgl-2613	161	115	are	be	AUX
cjgl-2613	161	116	required	require	VERB
cjgl-2613	161	117	to	to	PART
cjgl-2613	161	118	file	file	VERB
cjgl-2613	161	119	as	as	ADV
cjgl-2613	161	120	married	married	ADJ
cjgl-2613	161	121	persons.3	persons.3	SYM
cjgl-2613	161	122	5	5	NUM
cjgl-2613	161	123	for	for	ADP
cjgl-2613	161	124	federal	federal	ADJ
cjgl-2613	161	125	income	income	NOUN
cjgl-2613	161	126	tax	tax	NOUN
cjgl-2613	161	127	purposes	purpose	NOUN
cjgl-2613	161	128	,	,	PUNCT
cjgl-2613	161	129	married	married	ADJ
cjgl-2613	161	130	persons	person	NOUN
cjgl-2613	161	131	must	must	AUX
cjgl-2613	161	132	generally	generally	ADV
cjgl-2613	161	133	file	file	VERB
cjgl-2613	161	134	their	their	PRON
cjgl-2613	161	135	federal	federal	ADJ
cjgl-2613	161	136	income	income	NOUN
cjgl-2613	161	137	tax	tax	NOUN
cjgl-2613	161	138	returns	return	NOUN
cjgl-2613	161	139	in	in	ADP
cjgl-2613	161	140	one	one	NUM
cjgl-2613	161	141	of	of	ADP
cjgl-2613	161	142	two	two	NUM
cjgl-2613	161	143	filing	filing	NOUN
cjgl-2613	161	144	categories	category	NOUN
cjgl-2613	161	145	:	:	PUNCT
cjgl-2613	161	146	married	married	ADJ
cjgl-2613	161	147	filing	filing	NOUN
cjgl-2613	161	148	jointly	jointly	ADV
cjgl-2613	161	149	or	or	CCONJ
cjgl-2613	161	150	married	married	ADJ
cjgl-2613	161	151	filing	filing	NOUN
cjgl-2613	161	152	separately.3	separately.3	PROPN
cjgl-2613	161	153	6	6	NUM
cjgl-2613	161	154	marriedfilingjointly	marriedfilingjointly	ADV
cjgl-2613	161	155	means	mean	VERB
cjgl-2613	161	156	that	that	SCONJ
cjgl-2613	161	157	both	both	DET
cjgl-2613	161	158	spouses	spouse	NOUN
cjgl-2613	161	159	file	file	VERB
cjgl-2613	161	160	one	one	NUM
cjgl-2613	161	161	joint	joint	ADJ
cjgl-2613	161	162	federal	federal	ADJ
cjgl-2613	161	163	income	income	NOUN
cjgl-2613	161	164	tax	tax	NOUN
cjgl-2613	161	165	return	return	NOUN
cjgl-2613	161	166	that	that	PRON
cjgl-2613	161	167	reflects	reflect	VERB
cjgl-2613	161	168	the	the	DET
cjgl-2613	161	169	combined	combined	ADJ
cjgl-2613	161	170	income	income	NOUN
cjgl-2613	161	171	of	of	ADP
cjgl-2613	161	172	both	both	DET
cjgl-2613	161	173	spouses	spouse	NOUN
cjgl-2613	161	174	.	.	PUNCT
cjgl-2613	162	1	37	37	NUM
cjgl-2613	162	2	married	married	ADJ
cjgl-2613	162	3	filing	filing	NOUN
cjgl-2613	162	4	separately	separately	ADV
cjgl-2613	162	5	means	mean	VERB
cjgl-2613	162	6	that	that	SCONJ
cjgl-2613	162	7	each	each	DET
cjgl-2613	162	8	spouse	spouse	NOUN
cjgl-2613	162	9	files	file	VERB
cjgl-2613	162	10	a	a	DET
cjgl-2613	162	11	separate	separate	ADJ
cjgl-2613	162	12	federal	federal	ADJ
cjgl-2613	162	13	income	income	NOUN
cjgl-2613	162	14	tax	tax	NOUN
cjgl-2613	162	15	return	return	NOUN
cjgl-2613	162	16	that	that	PRON
cjgl-2613	162	17	reflects	reflect	VERB
cjgl-2613	162	18	only	only	ADV
cjgl-2613	162	19	that	that	DET
cjgl-2613	162	20	spouse	spouse	NOUN
cjgl-2613	162	21	's	's	PART
cjgl-2613	162	22	respective	respective	ADJ
cjgl-2613	162	23	31	31	NUM
cjgl-2613	162	24	see	see	NOUN
cjgl-2613	162	25	i.r.c	i.r.c	NOUN
cjgl-2613	162	26	.	.	PUNCT
cjgl-2613	163	1	§	§	PROPN
cjgl-2613	163	2	1	1	NUM
cjgl-2613	163	3	(	(	PUNCT
cjgl-2613	163	4	2008	2008	NUM
cjgl-2613	163	5	)	)	PUNCT
cjgl-2613	163	6	.	.	PUNCT
cjgl-2613	164	1	this	this	DET
cjgl-2613	164	2	disparity	disparity	NOUN
cjgl-2613	164	3	in	in	ADP
cjgl-2613	164	4	federal	federal	ADJ
cjgl-2613	164	5	income	income	NOUN
cjgl-2613	164	6	tax	tax	NOUN
cjgl-2613	164	7	liability	liability	NOUN
cjgl-2613	164	8	also	also	ADV
cjgl-2613	164	9	exists	exist	VERB
cjgl-2613	164	10	at	at	ADP
cjgl-2613	164	11	lower	low	ADJ
cjgl-2613	164	12	income	income	NOUN
cjgl-2613	164	13	levels	level	NOUN
cjgl-2613	164	14	.	.	PUNCT
cjgl-2613	165	1	for	for	ADP
cjgl-2613	165	2	example	example	NOUN
cjgl-2613	165	3	,	,	PUNCT
cjgl-2613	165	4	assuming	assume	VERB
cjgl-2613	165	5	the	the	DET
cjgl-2613	165	6	standard	standard	ADJ
cjgl-2613	165	7	deduction	deduction	NOUN
cjgl-2613	165	8	and	and	CCONJ
cjgl-2613	165	9	personal	personal	ADJ
cjgl-2613	165	10	exemptions	exemption	NOUN
cjgl-2613	165	11	,	,	PUNCT
cjgl-2613	165	12	gross	gross	ADJ
cjgl-2613	165	13	income	income	NOUN
cjgl-2613	165	14	of	of	ADP
cjgl-2613	165	15	$	$	SYM
cjgl-2613	165	16	180,000	180,000	NUM
cjgl-2613	165	17	yields	yield	NOUN
cjgl-2613	165	18	a	a	DET
cjgl-2613	165	19	federal	federal	ADJ
cjgl-2613	165	20	income	income	NOUN
cjgl-2613	165	21	tax	tax	NOUN
cjgl-2613	165	22	liability	liability	NOUN
cjgl-2613	165	23	of	of	ADP
cjgl-2613	165	24	$	$	SYM
cjgl-2613	165	25	33,408	33,408	NUM
cjgl-2613	165	26	for	for	ADP
cjgl-2613	165	27	the	the	DET
cjgl-2613	165	28	heterosexual	heterosexual	ADJ
cjgl-2613	165	29	married	married	ADJ
cjgl-2613	165	30	couple	couple	NOUN
cjgl-2613	165	31	,	,	PUNCT
cjgl-2613	165	32	which	which	PRON
cjgl-2613	165	33	exceeds	exceed	VERB
cjgl-2613	165	34	the	the	DET
cjgl-2613	165	35	combined	combine	VERB
cjgl-2613	165	36	federal	federal	ADJ
cjgl-2613	165	37	income	income	NOUN
cjgl-2613	165	38	tax	tax	NOUN
cjgl-2613	165	39	liability	liability	NOUN
cjgl-2613	165	40	of	of	ADP
cjgl-2613	165	41	$	$	SYM
cjgl-2613	165	42	32,700	32,700	NUM
cjgl-2613	165	43	for	for	ADP
cjgl-2613	165	44	the	the	DET
cjgl-2613	165	45	same	same	ADJ
cjgl-2613	165	46	-	-	PUNCT
cjgl-2613	165	47	sex	sex	NOUN
cjgl-2613	165	48	married	married	ADJ
cjgl-2613	165	49	couple	couple	NOUN
cjgl-2613	165	50	and	and	CCONJ
cjgl-2613	165	51	for	for	ADP
cjgl-2613	165	52	the	the	DET
cjgl-2613	165	53	domestic	domestic	ADJ
cjgl-2613	165	54	partners	partner	NOUN
cjgl-2613	165	55	.	.	PUNCT
cjgl-2613	166	1	35	35	NUM
cjgl-2613	166	2	community	community	NOUN
cjgl-2613	166	3	property	property	NOUN
cjgl-2613	166	4	,	,	PUNCT
cjgl-2613	166	5	supra	supra	PROPN
cjgl-2613	166	6	note	note	PROPN
cjgl-2613	166	7	25	25	NUM
cjgl-2613	166	8	,	,	PUNCT
cjgl-2613	166	9	at	at	ADP
cjgl-2613	166	10	2	2	NUM
cjgl-2613	166	11	(	(	PUNCT
cjgl-2613	166	12	"	"	PUNCT
cjgl-2613	166	13	registered	register	VERB
cjgl-2613	166	14	domestic	domestic	ADJ
cjgl-2613	166	15	partners	partner	NOUN
cjgl-2613	166	16	(	(	PUNCT
cjgl-2613	166	17	and	and	CCONJ
cjgl-2613	166	18	individuals	individual	NOUN
cjgl-2613	166	19	in	in	ADP
cjgl-2613	166	20	california	california	PROPN
cjgl-2613	166	21	who	who	PRON
cjgl-2613	166	22	arc	arc	VERB
cjgl-2613	166	23	married	marry	VERB
cjgl-2613	166	24	to	to	ADP
cjgl-2613	166	25	an	an	DET
cjgl-2613	166	26	individual	individual	NOUN
cjgl-2613	166	27	of	of	ADP
cjgl-2613	166	28	the	the	DET
cjgl-2613	166	29	same	same	ADJ
cjgl-2613	166	30	sex	sex	NOUN
cjgl-2613	166	31	)	)	PUNCT
cjgl-2613	166	32	are	be	AUX
cjgl-2613	166	33	not	not	PART
cjgl-2613	166	34	married	marry	VERB
cjgl-2613	166	35	for	for	ADP
cjgl-2613	166	36	federal	federal	ADJ
cjgl-2613	166	37	tax	tax	NOUN
cjgl-2613	166	38	purposes	purpose	NOUN
cjgl-2613	166	39	.	.	PUNCT
cjgl-2613	167	1	they	they	PRON
cjgl-2613	167	2	can	can	AUX
cjgl-2613	167	3	use	use	VERB
cjgl-2613	167	4	only	only	ADV
cjgl-2613	167	5	the	the	DET
cjgl-2613	167	6	single	single	ADJ
cjgl-2613	167	7	filing	filing	NOUN
cjgl-2613	167	8	status	status	NOUN
cjgl-2613	167	9	,	,	PUNCT
cjgl-2613	167	10	or	or	CCONJ
cjgl-2613	167	11	if	if	SCONJ
cjgl-2613	167	12	they	they	PRON
cjgl-2613	167	13	qualify	qualify	VERB
cjgl-2613	167	14	,	,	PUNCT
cjgl-2613	167	15	the	the	DET
cjgl-2613	167	16	head	head	NOUN
cjgl-2613	167	17	of	of	ADP
cjgl-2613	167	18	household	household	NOUN
cjgl-2613	167	19	filing	filing	NOUN
cjgl-2613	167	20	status	status	NOUN
cjgl-2613	167	21	.	.	PUNCT
cjgl-2613	167	22	"	"	PUNCT
cjgl-2613	167	23	)	)	PUNCT
cjgl-2613	167	24	.	.	PUNCT
cjgl-2613	168	1	36	36	NUM
cjgl-2613	168	2	form	form	NOUN
cjgl-2613	168	3	1040	1040	NUM
cjgl-2613	168	4	instructions	instruction	NOUN
cjgl-2613	168	5	,	,	PUNCT
cjgl-2613	168	6	supra	supra	PROPN
cjgl-2613	168	7	note	note	NOUN
cjgl-2613	168	8	27	27	NUM
cjgl-2613	168	9	,	,	PUNCT
cjgl-2613	168	10	at	at	ADP
cjgl-2613	168	11	12	12	NUM
cjgl-2613	168	12	-	-	SYM
cjgl-2613	168	13	13	13	NUM
cjgl-2613	168	14	(	(	PUNCT
cjgl-2613	168	15	2010	2010	NUM
cjgl-2613	168	16	)	)	PUNCT
cjgl-2613	168	17	.	.	PUNCT
cjgl-2613	169	1	columbia	columbia	PROPN
cjgl-2613	169	2	journal	journal	PROPN
cjgl-2613	169	3	of	of	ADP
cjgl-2613	169	4	gender	gender	NOUN
cjgl-2613	169	5	and	and	CCONJ
cjgl-2613	169	6	law	law	NOUN
cjgl-2613	169	7	income	income	NOUN
cjgl-2613	169	8	.	.	PUNCT
cjgl-2613	170	1	38	38	NUM
cjgl-2613	170	2	congress	congress	PROPN
cjgl-2613	170	3	has	have	AUX
cjgl-2613	170	4	structured	structure	VERB
cjgl-2613	170	5	the	the	DET
cjgl-2613	170	6	internal	internal	ADJ
cjgl-2613	170	7	revenue	revenue	NOUN
cjgl-2613	170	8	code	code	NOUN
cjgl-2613	170	9	(	(	PUNCT
cjgl-2613	170	10	the	the	DET
cjgl-2613	170	11	"	"	PUNCT
cjgl-2613	170	12	code")3	code")3	ADJ
cjgl-2613	170	13	9	9	NUM
cjgl-2613	170	14	such	such	ADJ
cjgl-2613	170	15	that	that	SCONJ
cjgl-2613	170	16	the	the	DET
cjgl-2613	170	17	federal	federal	ADJ
cjgl-2613	170	18	income	income	NOUN
cjgl-2613	170	19	tax	tax	NOUN
cjgl-2613	170	20	liability	liability	NOUN
cjgl-2613	170	21	of	of	ADP
cjgl-2613	170	22	the	the	DET
cjgl-2613	170	23	joint	joint	ADJ
cjgl-2613	170	24	return	return	NOUN
cjgl-2613	170	25	when	when	SCONJ
cjgl-2613	170	26	couples	couple	NOUN
cjgl-2613	170	27	file	file	VERB
cjgl-2613	170	28	married	married	ADJ
cjgl-2613	170	29	filing	filing	NOUN
cjgl-2613	170	30	jointly	jointly	ADV
cjgl-2613	170	31	is	be	AUX
cjgl-2613	170	32	almost	almost	ADV
cjgl-2613	170	33	always	always	ADV
cjgl-2613	170	34	less	less	ADJ
cjgl-2613	170	35	than	than	ADP
cjgl-2613	170	36	the	the	DET
cjgl-2613	170	37	sum	sum	NOUN
cjgl-2613	170	38	of	of	ADP
cjgl-2613	170	39	the	the	DET
cjgl-2613	170	40	federal	federal	ADJ
cjgl-2613	170	41	income	income	NOUN
cjgl-2613	170	42	tax	tax	NOUN
cjgl-2613	170	43	liabilities	liability	NOUN
cjgl-2613	170	44	from	from	ADP
cjgl-2613	170	45	both	both	CCONJ
cjgl-2613	170	46	separate	separate	ADJ
cjgl-2613	170	47	returns	return	NOUN
cjgl-2613	170	48	when	when	SCONJ
cjgl-2613	170	49	couples	couple	NOUN
cjgl-2613	170	50	file	file	VERB
cjgl-2613	170	51	married	married	ADJ
cjgl-2613	170	52	filing	filing	NOUN
cjgl-2613	170	53	separately.40	separately.40	PROPN
cjgl-2613	170	54	as	as	ADP
cjgl-2613	170	55	a	a	DET
cjgl-2613	170	56	result	result	NOUN
cjgl-2613	170	57	,	,	PUNCT
cjgl-2613	170	58	most	most	ADV
cjgl-2613	170	59	married	married	ADJ
cjgl-2613	170	60	persons	person	NOUN
cjgl-2613	170	61	file	file	VERB
cjgl-2613	170	62	their	their	PRON
cjgl-2613	170	63	federal	federal	ADJ
cjgl-2613	170	64	income	income	NOUN
cjgl-2613	170	65	tax	tax	NOUN
cjgl-2613	170	66	returns	return	NOUN
cjgl-2613	170	67	as	as	ADP
cjgl-2613	170	68	married	married	ADJ
cjgl-2613	170	69	filing	filing	NOUN
cjgl-2613	170	70	jointly	jointly	ADV
cjgl-2613	170	71	.	.	PUNCT
cjgl-2613	171	1	individuals	individual	NOUN
cjgl-2613	171	2	who	who	PRON
cjgl-2613	171	3	are	be	AUX
cjgl-2613	171	4	not	not	PART
cjgl-2613	171	5	married	marry	VERB
cjgl-2613	171	6	for	for	SCONJ
cjgl-2613	171	7	federal	federal	ADJ
cjgl-2613	171	8	income	income	NOUN
cjgl-2613	171	9	tax	tax	NOUN
cjgl-2613	171	10	purposes	purpose	NOUN
cjgl-2613	171	11	are	be	AUX
cjgl-2613	171	12	not	not	PART
cjgl-2613	171	13	permitted	permit	VERB
cjgl-2613	171	14	to	to	PART
cjgl-2613	171	15	file	file	VERB
cjgl-2613	171	16	jointly.41	jointly.41	PROPN
cjgl-2613	171	17	married	married	ADJ
cjgl-2613	171	18	filing	filing	NOUN
cjgl-2613	171	19	separately	separately	ADV
cjgl-2613	171	20	has	have	VERB
cjgl-2613	171	21	a	a	DET
cjgl-2613	171	22	completely	completely	ADV
cjgl-2613	171	23	different	different	ADJ
cjgl-2613	171	24	and	and	CCONJ
cjgl-2613	171	25	less	less	ADV
cjgl-2613	171	26	beneficial	beneficial	ADJ
cjgl-2613	171	27	rate	rate	NOUN
cjgl-2613	171	28	structure	structure	NOUN
cjgl-2613	171	29	than	than	ADP
cjgl-2613	171	30	the	the	DET
cjgl-2613	171	31	filing	filing	NOUN
cjgl-2613	171	32	categories	category	NOUN
cjgl-2613	171	33	for	for	ADP
cjgl-2613	171	34	single	single	ADJ
cjgl-2613	171	35	persons	person	NOUN
cjgl-2613	171	36	who	who	PRON
cjgl-2613	171	37	are	be	AUX
cjgl-2613	171	38	not	not	PART
cjgl-2613	171	39	married	marry	VERB
cjgl-2613	171	40	for	for	ADP
cjgl-2613	171	41	federal	federal	ADJ
cjgl-2613	171	42	income	income	NOUN
cjgl-2613	171	43	tax	tax	NOUN
cjgl-2613	171	44	purposes	purpose	NOUN
cjgl-2613	171	45	.	.	PUNCT
cjgl-2613	172	1	42	42	NUM
cjgl-2613	172	2	a	a	DET
cjgl-2613	172	3	marriage	marriage	NOUN
cjgl-2613	172	4	tax	tax	NOUN
cjgl-2613	172	5	penalty	penalty	NOUN
cjgl-2613	172	6	occurs	occur	VERB
cjgl-2613	172	7	whenever	whenever	SCONJ
cjgl-2613	172	8	a	a	DET
cjgl-2613	172	9	married	married	ADJ
cjgl-2613	172	10	couple	couple	NOUN
cjgl-2613	172	11	pays	pay	VERB
cjgl-2613	172	12	higher	high	ADJ
cjgl-2613	172	13	federal	federal	ADJ
cjgl-2613	172	14	income	income	NOUN
cjgl-2613	172	15	taxes	taxis	NOUN
cjgl-2613	172	16	as	as	ADP
cjgl-2613	172	17	a	a	DET
cjgl-2613	172	18	result	result	NOUN
cjgl-2613	172	19	of	of	ADP
cjgl-2613	172	20	their	their	PRON
cjgl-2613	172	21	marriage	marriage	NOUN
cjgl-2613	172	22	than	than	SCONJ
cjgl-2613	172	23	they	they	PRON
cjgl-2613	172	24	would	would	AUX
cjgl-2613	172	25	pay	pay	VERB
cjgl-2613	172	26	if	if	SCONJ
cjgl-2613	172	27	they	they	PRON
cjgl-2613	172	28	remained	remain	VERB
cjgl-2613	172	29	unmarried	unmarried	ADJ
cjgl-2613	172	30	and	and	CCONJ
cjgl-2613	172	31	filed	file	VERB
cjgl-2613	172	32	individual	individual	ADJ
cjgl-2613	172	33	returns	return	NOUN
cjgl-2613	172	34	.	.	PUNCT
cjgl-2613	173	1	43	43	NUM
cjgl-2613	173	2	the	the	DET
cjgl-2613	173	3	federal	federal	ADJ
cjgl-2613	173	4	income	income	NOUN
cjgl-2613	173	5	tax	tax	NOUN
cjgl-2613	173	6	disparities	disparity	NOUN
cjgl-2613	173	7	shown	show	VERB
cjgl-2613	173	8	in	in	ADP
cjgl-2613	173	9	tables	table	NOUN
cjgl-2613	173	10	1	1	NUM
cjgl-2613	173	11	and	and	CCONJ
cjgl-2613	173	12	2	2	NUM
cjgl-2613	173	13	reflect	reflect	VERB
cjgl-2613	173	14	the	the	DET
cjgl-2613	173	15	marriage	marriage	NOUN
cjgl-2613	173	16	tax	tax	NOUN
cjgl-2613	173	17	penalty	penalty	NOUN
cjgl-2613	173	18	incurred	incur	VERB
cjgl-2613	173	19	by	by	ADP
cjgl-2613	173	20	heterosexual	heterosexual	ADJ
cjgl-2613	173	21	married	married	ADJ
cjgl-2613	173	22	couples	couple	NOUN
cjgl-2613	173	23	as	as	ADP
cjgl-2613	173	24	a	a	DET
cjgl-2613	173	25	result	result	NOUN
cjgl-2613	173	26	of	of	ADP
cjgl-2613	173	27	their	their	PRON
cjgl-2613	173	28	marriage	marriage	NOUN
cjgl-2613	173	29	,	,	PUNCT
cjgl-2613	173	30	but	but	CCONJ
cjgl-2613	173	31	not	not	PART
cjgl-2613	173	32	incurred	incur	VERB
cjgl-2613	173	33	by	by	ADP
cjgl-2613	173	34	domestic	domestic	ADJ
cjgl-2613	173	35	partners	partner	NOUN
cjgl-2613	173	36	and	and	CCONJ
cjgl-2613	173	37	same	same	ADJ
cjgl-2613	173	38	-	-	PUNCT
cjgl-2613	173	39	sex	sex	NOUN
cjgl-2613	173	40	married	married	ADJ
cjgl-2613	173	41	couples	couple	NOUN
cjgl-2613	173	42	who	who	PRON
cjgl-2613	173	43	are	be	AUX
cjgl-2613	173	44	not	not	PART
cjgl-2613	173	45	recognized	recognize	VERB
cjgl-2613	173	46	as	as	ADP
cjgl-2613	173	47	married	married	ADJ
cjgl-2613	173	48	persons	person	NOUN
cjgl-2613	173	49	for	for	ADP
cjgl-2613	173	50	purposes	purpose	NOUN
cjgl-2613	173	51	of	of	ADP
cjgl-2613	173	52	federal	federal	ADJ
cjgl-2613	173	53	law.44	law.44	NOUN
cjgl-2613	173	54	clearly	clearly	ADV
cjgl-2613	173	55	,	,	PUNCT
cjgl-2613	173	56	disparities	disparity	NOUN
cjgl-2613	173	57	currently	currently	ADV
cjgl-2613	173	58	exist	exist	VERB
cjgl-2613	173	59	between	between	ADP
cjgl-2613	173	60	the	the	DET
cjgl-2613	173	61	federal	federal	ADJ
cjgl-2613	173	62	income	income	NOUN
cjgl-2613	173	63	tax	tax	NOUN
cjgl-2613	173	64	liabilities	liability	NOUN
cjgl-2613	173	65	of	of	ADP
cjgl-2613	173	66	heterosexual	heterosexual	ADJ
cjgl-2613	173	67	married	married	ADJ
cjgl-2613	173	68	couples	couple	NOUN
cjgl-2613	173	69	and	and	CCONJ
cjgl-2613	173	70	domestic	domestic	ADJ
cjgl-2613	173	71	partners	partner	NOUN
cjgl-2613	173	72	and	and	CCONJ
cjgl-2613	173	73	same	same	ADJ
cjgl-2613	173	74	-	-	PUNCT
cjgl-2613	173	75	sex	sex	NOUN
cjgl-2613	173	76	married	married	ADJ
cjgl-2613	173	77	couples	couple	NOUN
cjgl-2613	173	78	.	.	PUNCT
cjgl-2613	174	1	an	an	DET
cjgl-2613	174	2	opportunity	opportunity	NOUN
cjgl-2613	174	3	for	for	ADP
cjgl-2613	174	4	interest	interest	NOUN
cjgl-2613	174	5	convergence	convergence	NOUN
cjgl-2613	174	6	is	be	AUX
cjgl-2613	174	7	present	present	ADJ
cjgl-2613	174	8	because	because	SCONJ
cjgl-2613	174	9	the	the	PRON
cjgl-2613	174	10	38	38	NUM
cjgl-2613	174	11	l.	l.	NOUN
cjgl-2613	174	12	31	31	NUM
cjgl-2613	174	13	all	all	DET
cjgl-2613	174	14	refercnes	refercne	NOUN
cjgl-2613	174	15	are	be	AUX
cjgl-2613	174	16	to	to	ADP
cjgl-2613	174	17	the	the	DET
cjgl-2613	174	18	internal	internal	ADJ
cjgl-2613	174	19	revenue	revenue	NOUN
cjgl-2613	174	20	code	code	NOUN
cjgl-2613	174	21	of	of	ADP
cjgl-2613	174	22	1986	1986	NUM
cjgl-2613	174	23	,	,	PUNCT
cjgl-2613	174	24	as	as	SCONJ
cjgl-2613	174	25	amended	amend	VERB
cjgl-2613	174	26	,	,	PUNCT
cjgl-2613	174	27	and	and	CCONJ
cjgl-2613	174	28	the	the	DET
cjgl-2613	174	29	treasury	treasury	PROPN
cjgl-2613	174	30	regulations	regulation	NOUN
cjgl-2613	174	31	promulgated	promulgate	VERB
cjgl-2613	174	32	thereunder	thereunder	NOUN
cjgl-2613	174	33	(	(	PUNCT
cjgl-2613	174	34	26	26	NUM
cjgl-2613	174	35	u.s.c	u.s.c	NOUN
cjgl-2613	174	36	.	.	PUNCT
cjgl-2613	174	37	)	)	PUNCT
cjgl-2613	174	38	.	.	PUNCT
cjgl-2613	175	1	40	40	NUM
cjgl-2613	175	2	see	see	VERB
cjgl-2613	175	3	i.r.c	i.r.c	NOUN
cjgl-2613	175	4	.	.	PUNCT
cjgl-2613	176	1	§	§	PROPN
cjgl-2613	176	2	i.	i.	PROPN
cjgl-2613	176	3	41	41	NUM
cjgl-2613	176	4	see	see	VERB
cjgl-2613	176	5	i	i	PROPN
cjgl-2613	176	6	d.	d.	PROPN
cjgl-2613	176	7	;	;	PUNCT
cjgl-2613	176	8	form	form	VERB
cjgl-2613	176	9	1040	1040	NUM
cjgl-2613	176	10	instructions	instruction	NOUN
cjgl-2613	176	11	,	,	PUNCT
cjgl-2613	176	12	supra	supra	PROPN
cjgl-2613	176	13	note	note	NOUN
cjgl-2613	176	14	27	27	NUM
cjgl-2613	176	15	,	,	PUNCT
cjgl-2613	176	16	at	at	ADP
cjgl-2613	176	17	12	12	NUM
cjgl-2613	176	18	-	-	SYM
cjgl-2613	176	19	13	13	NUM
cjgl-2613	176	20	(	(	PUNCT
cjgl-2613	176	21	2010	2010	NUM
cjgl-2613	176	22	)	)	PUNCT
cjgl-2613	176	23	.	.	PUNCT
cjgl-2613	177	1	42	42	NUM
cjgl-2613	177	2	see	see	VERB
cjgl-2613	177	3	i.r.c	i.r.c	NOUN
cjgl-2613	177	4	.	.	PUNCT
cjgl-2613	178	1	§	§	PROPN
cjgl-2613	178	2	i.	i.	PROPN
cjgl-2613	178	3	43	43	NUM
cjgl-2613	178	4	brown	brown	PROPN
cjgl-2613	178	5	,	,	PUNCT
cjgl-2613	178	6	supra	supra	PROPN
cjgl-2613	178	7	note	note	NOUN
cjgl-2613	178	8	13	13	NUM
cjgl-2613	178	9	,	,	PUNCT
cjgl-2613	178	10	at	at	ADP
cjgl-2613	178	11	45	45	NUM
cjgl-2613	178	12	.	.	NOUN
cjgl-2613	178	13	44	44	NUM
cjgl-2613	178	14	many	many	ADJ
cjgl-2613	178	15	scholars	scholar	NOUN
cjgl-2613	178	16	have	have	AUX
cjgl-2613	178	17	advocated	advocate	VERB
cjgl-2613	178	18	for	for	ADP
cjgl-2613	178	19	the	the	DET
cjgl-2613	178	20	elimination	elimination	NOUN
cjgl-2613	178	21	of	of	ADP
cjgl-2613	178	22	marital	marital	ADJ
cjgl-2613	178	23	status	status	NOUN
cjgl-2613	178	24	as	as	ADP
cjgl-2613	178	25	a	a	DET
cjgl-2613	178	26	basis	basis	NOUN
cjgl-2613	178	27	for	for	ADP
cjgl-2613	178	28	taxation	taxation	NOUN
cjgl-2613	178	29	,	,	PUNCT
cjgl-2613	178	30	in	in	ADP
cjgl-2613	178	31	which	which	DET
cjgl-2613	178	32	case	case	NOUN
cjgl-2613	178	33	these	these	DET
cjgl-2613	178	34	disparities	disparity	NOUN
cjgl-2613	178	35	would	would	AUX
cjgl-2613	178	36	disappear	disappear	VERB
cjgl-2613	178	37	.	.	PUNCT
cjgl-2613	179	1	see	see	VERB
cjgl-2613	179	2	,	,	PUNCT
cjgl-2613	179	3	e.g.	e.g.	ADV
cjgl-2613	179	4	,	,	PUNCT
cjgl-2613	179	5	lily	lily	ADJ
cjgl-2613	179	6	kahng	kahng	PROPN
cjgl-2613	179	7	,	,	PUNCT
cjgl-2613	179	8	one	one	NUM
cjgl-2613	179	9	is	be	AUX
cjgl-2613	179	10	the	the	DET
cjgl-2613	179	11	loneliest	lonely	ADJ
cjgl-2613	179	12	number	number	NOUN
cjgl-2613	179	13	:	:	PUNCT
cjgl-2613	179	14	the	the	DET
cjgl-2613	179	15	single	single	ADJ
cjgl-2613	179	16	taxpayer	taxpayer	NOUN
cjgl-2613	179	17	in	in	ADP
cjgl-2613	179	18	a	a	DET
cjgl-2613	179	19	joint	joint	ADJ
cjgl-2613	179	20	return	return	NOUN
cjgl-2613	179	21	world	world	NOUN
cjgl-2613	179	22	,	,	PUNCT
cjgl-2613	179	23	61	61	NUM
cjgl-2613	179	24	hastings	hastings	PROPN
cjgl-2613	179	25	l.j	l.j	PROPN
cjgl-2613	179	26	.	.	PROPN
cjgl-2613	179	27	651	651	NUM
cjgl-2613	179	28	,	,	PUNCT
cjgl-2613	179	29	684	684	NUM
cjgl-2613	179	30	(	(	PUNCT
cjgl-2613	179	31	2010	2010	NUM
cjgl-2613	179	32	)	)	PUNCT
cjgl-2613	179	33	(	(	PUNCT
cjgl-2613	179	34	"	"	PUNCT
cjgl-2613	179	35	the	the	DET
cjgl-2613	179	36	joint	joint	ADJ
cjgl-2613	179	37	return	return	NOUN
cjgl-2613	179	38	is	be	AUX
cjgl-2613	179	39	unsupportable	unsupportable	ADJ
cjgl-2613	179	40	and	and	CCONJ
cjgl-2613	179	41	should	should	AUX
cjgl-2613	179	42	be	be	AUX
cjgl-2613	179	43	abolished	abolish	VERB
cjgl-2613	179	44	.	.	PUNCT
cjgl-2613	180	1	"	"	PUNCT
cjgl-2613	180	2	)	)	PUNCT
cjgl-2613	180	3	.	.	PUNCT
cjgl-2613	181	1	columbia	columbia	PROPN
cjgl-2613	181	2	journal	journal	PROPN
cjgl-2613	181	3	of	of	ADP
cjgl-2613	181	4	gender	gender	NOUN
cjgl-2613	181	5	and	and	CCONJ
cjgl-2613	181	6	law	law	NOUN
cjgl-2613	181	7	elimination	elimination	NOUN
cjgl-2613	181	8	of	of	ADP
cjgl-2613	181	9	discriminatory	discriminatory	ADJ
cjgl-2613	181	10	provisions	provision	NOUN
cjgl-2613	181	11	that	that	PRON
cjgl-2613	181	12	cause	cause	VERB
cjgl-2613	181	13	heterosexual	heterosexual	ADJ
cjgl-2613	181	14	married	married	ADJ
cjgl-2613	181	15	couples	couple	NOUN
cjgl-2613	181	16	to	to	PART
cjgl-2613	181	17	pay	pay	VERB
cjgl-2613	181	18	more	more	ADJ
cjgl-2613	181	19	federal	federal	ADJ
cjgl-2613	181	20	income	income	NOUN
cjgl-2613	181	21	tax	tax	NOUN
cjgl-2613	181	22	than	than	ADP
cjgl-2613	181	23	their	their	PRON
cjgl-2613	181	24	samesex	samesex	NOUN
cjgl-2613	181	25	counterparts	counterpart	NOUN
cjgl-2613	181	26	accommodates	accommodate	VERB
cjgl-2613	181	27	the	the	DET
cjgl-2613	181	28	interests	interest	NOUN
cjgl-2613	181	29	of	of	ADP
cjgl-2613	181	30	both	both	CCONJ
cjgl-2613	181	31	heterosexual	heterosexual	ADJ
cjgl-2613	181	32	and	and	CCONJ
cjgl-2613	181	33	same	same	ADJ
cjgl-2613	181	34	-	-	PUNCT
cjgl-2613	181	35	sex	sex	NOUN
cjgl-2613	181	36	couples	couple	NOUN
cjgl-2613	181	37	.	.	PUNCT
cjgl-2613	182	1	ii	ii	X
cjgl-2613	182	2	.	.	PUNCT
cjgl-2613	183	1	doma	doma	PROPN
cjgl-2613	183	2	has	have	VERB
cjgl-2613	183	3	no	no	DET
cjgl-2613	183	4	bearing	bearing	NOUN
cjgl-2613	183	5	on	on	ADP
cjgl-2613	183	6	the	the	DET
cjgl-2613	183	7	federal	federal	ADJ
cjgl-2613	183	8	income	income	NOUN
cjgl-2613	183	9	taxation	taxation	NOUN
cjgl-2613	183	10	of	of	ADP
cjgl-2613	183	11	domestic	domestic	ADJ
cjgl-2613	183	12	partners	partner	NOUN
cjgl-2613	183	13	doma	doma	NOUN
cjgl-2613	183	14	was	be	AUX
cjgl-2613	183	15	enacted	enact	VERB
cjgl-2613	183	16	in	in	ADP
cjgl-2613	183	17	1996	1996	NUM
cjgl-2613	183	18	in	in	ADP
cjgl-2613	183	19	response	response	NOUN
cjgl-2613	183	20	to	to	ADP
cjgl-2613	183	21	concerns	concern	NOUN
cjgl-2613	183	22	that	that	SCONJ
cjgl-2613	183	23	the	the	DET
cjgl-2613	183	24	supreme	supreme	PROPN
cjgl-2613	183	25	court	court	PROPN
cjgl-2613	183	26	of	of	ADP
cjgl-2613	183	27	hawaii	hawaii	PROPN
cjgl-2613	183	28	was	be	AUX
cjgl-2613	183	29	going	go	VERB
cjgl-2613	183	30	to	to	PART
cjgl-2613	183	31	legalize	legalize	VERB
cjgl-2613	183	32	same	same	ADJ
cjgl-2613	183	33	-	-	PUNCT
cjgl-2613	183	34	sex	sex	NOUN
cjgl-2613	183	35	marriage	marriage	NOUN
cjgl-2613	183	36	.	.	PUNCT
cjgl-2613	184	1	45	45	NUM
cjgl-2613	184	2	proponents	proponent	NOUN
cjgl-2613	184	3	of	of	ADP
cjgl-2613	184	4	doma	doma	PROPN
cjgl-2613	184	5	emphasized	emphasize	VERB
cjgl-2613	184	6	that	that	SCONJ
cjgl-2613	184	7	the	the	DET
cjgl-2613	184	8	bill	bill	NOUN
cjgl-2613	184	9	was	be	AUX
cjgl-2613	184	10	limited	limit	VERB
cjgl-2613	184	11	in	in	ADP
cjgl-2613	184	12	scope	scope	NOUN
cjgl-2613	184	13	to	to	PART
cjgl-2613	184	14	achieve	achieve	VERB
cjgl-2613	184	15	two	two	NUM
cjgl-2613	184	16	main	main	ADJ
cjgl-2613	184	17	objectives	objective	NOUN
cjgl-2613	184	18	.	.	PUNCT
cjgl-2613	185	1	46	46	NUM
cjgl-2613	185	2	first	first	ADV
cjgl-2613	185	3	,	,	PUNCT
cjgl-2613	185	4	doma	doma	PROPN
cjgl-2613	185	5	clarified	clarify	VERB
cjgl-2613	185	6	that	that	SCONJ
cjgl-2613	185	7	no	no	DET
cjgl-2613	185	8	state	state	NOUN
cjgl-2613	185	9	was	be	AUX
cjgl-2613	185	10	required	require	VERB
cjgl-2613	185	11	to	to	PART
cjgl-2613	185	12	recognize	recognize	VERB
cjgl-2613	185	13	a	a	DET
cjgl-2613	185	14	same	same	ADJ
cjgl-2613	185	15	-	-	PUNCT
cjgl-2613	185	16	sex	sex	NOUN
cjgl-2613	185	17	marriage	marriage	NOUN
cjgl-2613	185	18	even	even	ADV
cjgl-2613	185	19	if	if	SCONJ
cjgl-2613	185	20	such	such	ADJ
cjgl-2613	185	21	marriage	marriage	NOUN
cjgl-2613	185	22	had	have	AUX
cjgl-2613	185	23	been	be	AUX
cjgl-2613	185	24	legally	legally	ADV
cjgl-2613	185	25	and	and	CCONJ
cjgl-2613	185	26	validly	validly	ADV
cjgl-2613	185	27	entered	enter	VERB
cjgl-2613	185	28	into	into	ADP
cjgl-2613	185	29	in	in	ADP
cjgl-2613	185	30	another	another	DET
cjgl-2613	185	31	state.47	state.47	NOUN
cjgl-2613	185	32	second	second	ADV
cjgl-2613	185	33	,	,	PUNCT
cjgl-2613	185	34	doma	doma	PROPN
cjgl-2613	185	35	codified	codify	VERB
cjgl-2613	185	36	two	two	NUM
cjgl-2613	185	37	hundred	hundred	NUM
cjgl-2613	185	38	years	year	NOUN
cjgl-2613	185	39	of	of	ADP
cjgl-2613	185	40	american	american	ADJ
cjgl-2613	185	41	tradition	tradition	NOUN
cjgl-2613	185	42	by	by	ADP
cjgl-2613	185	43	limiting	limit	VERB
cjgl-2613	185	44	the	the	DET
cjgl-2613	185	45	definition	definition	NOUN
cjgl-2613	185	46	of	of	ADP
cjgl-2613	185	47	"	"	PUNCT
cjgl-2613	185	48	marriage	marriage	NOUN
cjgl-2613	185	49	"	"	PUNCT
cjgl-2613	185	50	to	to	ADP
cjgl-2613	185	51	a	a	DET
cjgl-2613	185	52	legal	legal	ADJ
cjgl-2613	185	53	union	union	NOUN
cjgl-2613	185	54	between	between	ADP
cjgl-2613	185	55	one	one	NUM
cjgl-2613	185	56	man	man	NOUN
cjgl-2613	185	57	and	and	CCONJ
cjgl-2613	185	58	one	one	NUM
cjgl-2613	185	59	woman	woman	NOUN
cjgl-2613	185	60	for	for	ADP
cjgl-2613	185	61	purposes	purpose	NOUN
cjgl-2613	185	62	of	of	ADP
cjgl-2613	185	63	federal	federal	ADJ
cjgl-2613	185	64	law	law	NOUN
cjgl-2613	185	65	.	.	PUNCT
cjgl-2613	186	1	48	48	NUM
cjgl-2613	186	2	the	the	DET
cjgl-2613	186	3	irs	irs	PROPN
cjgl-2613	186	4	has	have	AUX
cjgl-2613	186	5	determined	determine	VERB
cjgl-2613	186	6	that	that	SCONJ
cjgl-2613	186	7	doma	doma	PROPN
cjgl-2613	186	8	has	have	VERB
cjgl-2613	186	9	no	no	DET
cjgl-2613	186	10	bearing	bearing	NOUN
cjgl-2613	186	11	on	on	ADP
cjgl-2613	186	12	the	the	DET
cjgl-2613	186	13	federal	federal	ADJ
cjgl-2613	186	14	income	income	NOUN
cjgl-2613	186	15	taxation	taxation	NOUN
cjgl-2613	186	16	of	of	ADP
cjgl-2613	186	17	domestic	domestic	ADJ
cjgl-2613	186	18	partners	partner	NOUN
cjgl-2613	186	19	because	because	SCONJ
cjgl-2613	186	20	doma	doma	NOUN
cjgl-2613	186	21	merely	merely	ADV
cjgl-2613	186	22	defines	define	VERB
cjgl-2613	186	23	the	the	DET
cjgl-2613	186	24	word	word	NOUN
cjgl-2613	186	25	"	"	PUNCT
cjgl-2613	186	26	marriage	marriage	NOUN
cjgl-2613	186	27	"	"	PUNCT
cjgl-2613	186	28	for	for	ADP
cjgl-2613	186	29	purposes	purpose	NOUN
cjgl-2613	186	30	of	of	ADP
cjgl-2613	186	31	federal	federal	ADJ
cjgl-2613	186	32	law	law	NOUN
cjgl-2613	186	33	45	45	NUM
cjgl-2613	186	34	see	see	NOUN
cjgl-2613	186	35	supra	supra	PROPN
cjgl-2613	186	36	note	note	PROPN
cjgl-2613	186	37	12	12	NUM
cjgl-2613	186	38	,	,	PUNCT
cjgl-2613	186	39	at	at	ADP
cjgl-2613	186	40	2	2	NUM
cjgl-2613	186	41	(	(	PUNCT
cjgl-2613	186	42	"	"	PUNCT
cjgl-2613	186	43	h.r	h.r	PROPN
cjgl-2613	186	44	.	.	PROPN
cjgl-2613	186	45	3396	3396	NUM
cjgl-2613	186	46	is	be	AUX
cjgl-2613	186	47	a	a	DET
cjgl-2613	186	48	response	response	NOUN
cjgl-2613	186	49	to	to	ADP
cjgl-2613	186	50	a	a	DET
cjgl-2613	186	51	very	very	ADV
cjgl-2613	186	52	particular	particular	ADJ
cjgl-2613	186	53	development	development	NOUN
cjgl-2613	186	54	in	in	ADP
cjgl-2613	186	55	the	the	DET
cjgl-2613	186	56	state	state	NOUN
cjgl-2613	186	57	of	of	ADP
cjgl-2613	186	58	hawaii	hawaii	PROPN
cjgl-2613	186	59	...	...	PUNCT
cjgl-2613	187	1	the	the	DET
cjgl-2613	187	2	state	state	NOUN
cjgl-2613	187	3	courts	court	NOUN
cjgl-2613	187	4	in	in	ADP
cjgl-2613	187	5	hawaii	hawaii	PROPN
cjgl-2613	187	6	appear	appear	VERB
cjgl-2613	187	7	to	to	PART
cjgl-2613	187	8	be	be	AUX
cjgl-2613	187	9	on	on	ADP
cjgl-2613	187	10	the	the	DET
cjgl-2613	187	11	verge	verge	NOUN
cjgl-2613	187	12	of	of	ADP
cjgl-2613	187	13	requiring	require	VERB
cjgl-2613	187	14	that	that	DET
cjgl-2613	187	15	state	state	NOUN
cjgl-2613	187	16	to	to	PART
cjgl-2613	187	17	issue	issue	VERB
cjgl-2613	187	18	marriage	marriage	NOUN
cjgl-2613	187	19	licenses	license	NOUN
cjgl-2613	187	20	to	to	ADP
cjgl-2613	187	21	same	same	ADJ
cjgl-2613	187	22	-	-	PUNCT
cjgl-2613	187	23	sex	sex	NOUN
cjgl-2613	187	24	couples	couple	NOUN
cjgl-2613	187	25	.	.	PUNCT
cjgl-2613	188	1	"	"	PUNCT
cjgl-2613	188	2	)	)	PUNCT
cjgl-2613	188	3	.	.	PUNCT
cjgl-2613	189	1	46	46	NUM
cjgl-2613	189	2	see	see	VERB
cjgl-2613	189	3	i	i	PRON
cjgl-2613	189	4	d.	d.	PROPN
cjgl-2613	189	5	(	(	PUNCT
cjgl-2613	189	6	"	"	PUNCT
cjgl-2613	189	7	h.r	h.r	PROPN
cjgl-2613	189	8	.	.	PROPN
cjgl-2613	189	9	3396	3396	NUM
cjgl-2613	189	10	,	,	PUNCT
cjgl-2613	189	11	the	the	DET
cjgl-2613	189	12	defense	defense	NOUN
cjgl-2613	189	13	of	of	ADP
cjgl-2613	189	14	marriage	marriage	NOUN
cjgl-2613	189	15	act	act	NOUN
cjgl-2613	189	16	,	,	PUNCT
cjgl-2613	189	17	has	have	VERB
cjgl-2613	189	18	two	two	NUM
cjgl-2613	189	19	primary	primary	ADJ
cjgl-2613	189	20	purposes	purpose	NOUN
cjgl-2613	189	21	.	.	PUNCT
cjgl-2613	190	1	the	the	DET
cjgl-2613	190	2	first	first	ADJ
cjgl-2613	190	3	is	be	AUX
cjgl-2613	190	4	to	to	PART
cjgl-2613	190	5	defend	defend	VERB
cjgl-2613	190	6	the	the	DET
cjgl-2613	190	7	institution	institution	NOUN
cjgl-2613	190	8	of	of	ADP
cjgl-2613	190	9	traditional	traditional	ADJ
cjgl-2613	190	10	heterosexual	heterosexual	ADJ
cjgl-2613	190	11	marriage	marriage	NOUN
cjgl-2613	190	12	.	.	PUNCT
cjgl-2613	191	1	the	the	DET
cjgl-2613	191	2	second	second	NOUN
cjgl-2613	191	3	is	be	AUX
cjgl-2613	191	4	to	to	PART
cjgl-2613	191	5	protect	protect	VERB
cjgl-2613	191	6	the	the	DET
cjgl-2613	191	7	right	right	NOUN
cjgl-2613	191	8	of	of	ADP
cjgl-2613	191	9	the	the	DET
cjgl-2613	191	10	states	state	NOUN
cjgl-2613	191	11	to	to	PART
cjgl-2613	191	12	formulate	formulate	VERB
cjgl-2613	191	13	their	their	PRON
cjgl-2613	191	14	own	own	ADJ
cjgl-2613	191	15	public	public	ADJ
cjgl-2613	191	16	policy	policy	NOUN
cjgl-2613	191	17	regarding	regard	VERB
cjgl-2613	191	18	the	the	DET
cjgl-2613	191	19	legal	legal	ADJ
cjgl-2613	191	20	recognition	recognition	NOUN
cjgl-2613	191	21	of	of	ADP
cjgl-2613	191	22	same	same	ADJ
cjgl-2613	191	23	-	-	PUNCT
cjgl-2613	191	24	sex	sex	NOUN
cjgl-2613	191	25	unions	union	NOUN
cjgl-2613	191	26	,	,	PUNCT
cjgl-2613	191	27	free	free	ADJ
cjgl-2613	191	28	from	from	ADP
cjgl-2613	191	29	any	any	DET
cjgl-2613	191	30	federal	federal	ADJ
cjgl-2613	191	31	constitutional	constitutional	ADJ
cjgl-2613	191	32	implications	implication	NOUN
cjgl-2613	191	33	that	that	PRON
cjgl-2613	191	34	might	might	AUX
cjgl-2613	191	35	attend	attend	VERB
cjgl-2613	191	36	the	the	DET
cjgl-2613	191	37	recognition	recognition	NOUN
cjgl-2613	191	38	by	by	ADP
cjgl-2613	191	39	one	one	NUM
cjgl-2613	191	40	state	state	NOUN
cjgl-2613	191	41	of	of	ADP
cjgl-2613	191	42	the	the	DET
cjgl-2613	191	43	right	right	NOUN
cjgl-2613	191	44	for	for	ADP
cjgl-2613	191	45	homosexual	homosexual	ADJ
cjgl-2613	191	46	couples	couple	NOUN
cjgl-2613	191	47	to	to	PART
cjgl-2613	191	48	acquire	acquire	VERB
cjgl-2613	191	49	marriage	marriage	NOUN
cjgl-2613	191	50	licenses	license	NOUN
cjgl-2613	191	51	.	.	PUNCT
cjgl-2613	191	52	"	"	PUNCT
cjgl-2613	191	53	)	)	PUNCT
cjgl-2613	191	54	.	.	PUNCT
cjgl-2613	192	1	47	47	NUM
cjgl-2613	192	2	see	see	VERB
cjgl-2613	192	3	doma	doma	NOUN
cjgl-2613	192	4	's	's	PART
cjgl-2613	192	5	marriage	marriage	NOUN
cjgl-2613	192	6	definition	definition	NOUN
cjgl-2613	192	7	,	,	PUNCT
cjgl-2613	192	8	supra	supra	PROPN
cjgl-2613	192	9	note	note	NOUN
cjgl-2613	192	10	7	7	NUM
cjgl-2613	192	11	.	.	SYM
cjgl-2613	192	12	48	48	NUM
cjgl-2613	192	13	see	see	VERB
cjgl-2613	192	14	doma	doma	NOUN
cjgl-2613	192	15	's	's	PART
cjgl-2613	192	16	full	full	ADJ
cjgl-2613	192	17	faith	faith	NOUN
cjgl-2613	192	18	and	and	CCONJ
cjgl-2613	192	19	credit	credit	NOUN
cjgl-2613	192	20	provision	provision	NOUN
cjgl-2613	192	21	,	,	PUNCT
cjgl-2613	192	22	supra	supra	PROPN
cjgl-2613	192	23	note	note	NOUN
cjgl-2613	192	24	7	7	NUM
cjgl-2613	192	25	.	.	PUNCT
cjgl-2613	192	26	columbia	columbia	PROPN
cjgl-2613	192	27	journal	journal	PROPN
cjgl-2613	192	28	of	of	ADP
cjgl-2613	192	29	gender	gender	NOUN
cjgl-2613	192	30	and	and	CCONJ
cjgl-2613	192	31	law	law	NOUN
cjgl-2613	192	32	and	and	CCONJ
cjgl-2613	192	33	a	a	DET
cjgl-2613	192	34	domestic	domestic	ADJ
cjgl-2613	192	35	partnership	partnership	NOUN
cjgl-2613	192	36	is	be	AUX
cjgl-2613	192	37	not	not	PART
cjgl-2613	192	38	a	a	DET
cjgl-2613	192	39	marriage	marriage	NOUN
cjgl-2613	192	40	.	.	PUNCT
cjgl-2613	193	1	49	49	NUM
cjgl-2613	193	2	thus	thus	ADV
cjgl-2613	193	3	,	,	PUNCT
cjgl-2613	193	4	according	accord	VERB
cjgl-2613	193	5	to	to	ADP
cjgl-2613	193	6	the	the	DET
cjgl-2613	193	7	irs	irs	PROPN
cjgl-2613	193	8	memorandum	memorandum	NOUN
cjgl-2613	193	9	,	,	PUNCT
cjgl-2613	193	10	the	the	DET
cjgl-2613	193	11	federal	federal	ADJ
cjgl-2613	193	12	income	income	NOUN
cjgl-2613	193	13	taxation	taxation	NOUN
cjgl-2613	193	14	of	of	ADP
cjgl-2613	193	15	domestic	domestic	ADJ
cjgl-2613	193	16	partners	partner	NOUN
cjgl-2613	193	17	is	be	AUX
cjgl-2613	193	18	based	base	VERB
cjgl-2613	193	19	upon	upon	SCONJ
cjgl-2613	193	20	the	the	DET
cjgl-2613	193	21	statutory	statutory	ADJ
cjgl-2613	193	22	language	language	NOUN
cjgl-2613	193	23	of	of	ADP
cjgl-2613	193	24	the	the	DET
cjgl-2613	193	25	code	code	NOUN
cjgl-2613	193	26	and	and	CCONJ
cjgl-2613	193	27	corresponding	correspond	VERB
cjgl-2613	193	28	federal	federal	ADJ
cjgl-2613	193	29	income	income	NOUN
cjgl-2613	193	30	tax	tax	NOUN
cjgl-2613	193	31	jurisprudence	jurisprudence	NOUN
cjgl-2613	193	32	,	,	PUNCT
cjgl-2613	193	33	without	without	ADP
cjgl-2613	193	34	regard	regard	NOUN
cjgl-2613	193	35	to	to	ADP
cjgl-2613	193	36	doma	doma	NOUN
cjgl-2613	193	37	.	.	PUNCT
cjgl-2613	194	1	50	50	NUM
cjgl-2613	194	2	the	the	DET
cjgl-2613	194	3	irs	irs	PROPN
cjgl-2613	194	4	memorandum	memorandum	NOUN
cjgl-2613	194	5	requires	require	VERB
cjgl-2613	194	6	domestic	domestic	ADJ
cjgl-2613	194	7	partners	partner	NOUN
cjgl-2613	194	8	to	to	PART
cjgl-2613	194	9	calculate	calculate	VERB
cjgl-2613	194	10	income	income	NOUN
cjgl-2613	194	11	in	in	ADP
cjgl-2613	194	12	the	the	DET
cjgl-2613	194	13	same	same	ADJ
cjgl-2613	194	14	way	way	NOUN
cjgl-2613	194	15	married	married	ADJ
cjgl-2613	194	16	persons	person	NOUN
cjgl-2613	194	17	calculate	calculate	VERB
cjgl-2613	194	18	income	income	NOUN
cjgl-2613	194	19	for	for	ADP
cjgl-2613	194	20	federal	federal	ADJ
cjgl-2613	194	21	income	income	NOUN
cjgl-2613	194	22	tax	tax	NOUN
cjgl-2613	194	23	purposes	purpose	NOUN
cjgl-2613	194	24	.	.	PUNCT
cjgl-2613	195	1	51	51	NUM
cjgl-2613	195	2	critics	critic	NOUN
cjgl-2613	195	3	contend	contend	VERB
cjgl-2613	195	4	that	that	SCONJ
cjgl-2613	195	5	the	the	DET
cjgl-2613	195	6	irs	irs	PROPN
cjgl-2613	195	7	memorandum	memorandum	NOUN
cjgl-2613	195	8	is	be	AUX
cjgl-2613	195	9	wrong	wrong	ADJ
cjgl-2613	195	10	.	.	PUNCT
cjgl-2613	196	1	specifically	specifically	ADV
cjgl-2613	196	2	,	,	PUNCT
cjgl-2613	196	3	critics	critic	NOUN
cjgl-2613	196	4	challenge	challenge	VERB
cjgl-2613	196	5	the	the	DET
cjgl-2613	196	6	accuracy	accuracy	NOUN
cjgl-2613	196	7	of	of	ADP
cjgl-2613	196	8	the	the	DET
cjgl-2613	196	9	irs	irs	PROPN
cjgl-2613	196	10	memorandum	memorandum	NOUN
cjgl-2613	196	11	in	in	ADP
cjgl-2613	196	12	light	light	NOUN
cjgl-2613	196	13	of	of	ADP
cjgl-2613	196	14	the	the	DET
cjgl-2613	196	15	defense	defense	NOUN
cjgl-2613	196	16	of	of	ADP
cjgl-2613	196	17	marriage	marriage	NOUN
cjgl-2613	196	18	act	act	NOUN
cjgl-2613	196	19	.	.	PUNCT
cjgl-2613	197	1	52	52	NUM
cjgl-2613	197	2	this	this	DET
cjgl-2613	197	3	article	article	NOUN
cjgl-2613	197	4	maintains	maintain	VERB
cjgl-2613	197	5	,	,	PUNCT
cjgl-2613	197	6	however	however	ADV
cjgl-2613	197	7	,	,	PUNCT
cjgl-2613	197	8	that	that	SCONJ
cjgl-2613	197	9	the	the	DET
cjgl-2613	197	10	irs	irs	PROPN
cjgl-2613	197	11	got	get	VERB
cjgl-2613	197	12	it	it	PRON
cjgl-2613	197	13	right	right	ADJ
cjgl-2613	197	14	and	and	CCONJ
cjgl-2613	197	15	doma	doma	PROPN
cjgl-2613	197	16	has	have	VERB
cjgl-2613	197	17	no	no	DET
cjgl-2613	197	18	bearing	bearing	NOUN
cjgl-2613	197	19	on	on	ADP
cjgl-2613	197	20	the	the	DET
cjgl-2613	197	21	federal	federal	ADJ
cjgl-2613	197	22	income	income	NOUN
cjgl-2613	197	23	taxation	taxation	NOUN
cjgl-2613	197	24	of	of	ADP
cjgl-2613	197	25	domestic	domestic	ADJ
cjgl-2613	197	26	partners	partner	NOUN
cjgl-2613	197	27	.	.	PUNCT
cjgl-2613	198	1	because	because	SCONJ
cjgl-2613	198	2	the	the	DET
cjgl-2613	198	3	irs	irs	PROPN
cjgl-2613	198	4	is	be	AUX
cjgl-2613	198	5	an	an	DET
cjgl-2613	198	6	administrative	administrative	ADJ
cjgl-2613	198	7	body	body	NOUN
cjgl-2613	198	8	,	,	PUNCT
cjgl-2613	198	9	courts	court	NOUN
cjgl-2613	198	10	must	must	AUX
cjgl-2613	198	11	give	give	VERB
cjgl-2613	198	12	substantial	substantial	ADJ
cjgl-2613	198	13	deference	deference	NOUN
cjgl-2613	198	14	to	to	ADP
cjgl-2613	198	15	the	the	DET
cjgl-2613	198	16	irs	irs	PROPN
cjgl-2613	198	17	's	's	PART
cjgl-2613	198	18	interpretation	interpretation	NOUN
cjgl-2613	198	19	of	of	ADP
cjgl-2613	198	20	doma	doma	PROPN
cjgl-2613	198	21	4	4	NUM
cjgl-2613	198	22	see	see	VERB
cjgl-2613	198	23	i.r.s	i.r.s	PROPN
cjgl-2613	198	24	.	.	PUNCT
cjgl-2613	199	1	memorandum	memorandum	PROPN
cjgl-2613	199	2	,	,	PUNCT
cjgl-2613	199	3	supra	supra	PROPN
cjgl-2613	199	4	note	note	PROPN
cjgl-2613	199	5	28	28	NUM
cjgl-2613	199	6	(	(	PUNCT
cjgl-2613	199	7	discussing	discuss	VERB
cjgl-2613	199	8	the	the	DET
cjgl-2613	199	9	federal	federal	ADJ
cjgl-2613	199	10	income	income	NOUN
cjgl-2613	199	11	taxation	taxation	NOUN
cjgl-2613	199	12	of	of	ADP
cjgl-2613	199	13	domestic	domestic	ADJ
cjgl-2613	199	14	partners	partner	NOUN
cjgl-2613	199	15	)	)	PUNCT
cjgl-2613	199	16	;	;	PUNCT
cjgl-2613	199	17	shareen	shareen	ADJ
cjgl-2613	199	18	pflanz	pflanz	NOUN
cjgl-2613	199	19	and	and	CCONJ
cjgl-2613	199	20	steve	steve	PROPN
cjgl-2613	199	21	toomey	toomey	PROPN
cjgl-2613	199	22	,	,	PUNCT
cjgl-2613	199	23	the	the	DET
cjgl-2613	199	24	irs	irs	PROPN
cjgl-2613	199	25	representatives	representative	NOUN
cjgl-2613	199	26	for	for	ADP
cjgl-2613	199	27	this	this	DET
cjgl-2613	199	28	chief	chief	ADJ
cjgl-2613	199	29	counsel	counsel	NOUN
cjgl-2613	199	30	advice	advice	NOUN
cjgl-2613	199	31	,	,	PUNCT
cjgl-2613	199	32	via	via	ADP
cjgl-2613	199	33	separate	separate	ADJ
cjgl-2613	199	34	telephone	telephone	NOUN
cjgl-2613	199	35	conversations	conversation	NOUN
cjgl-2613	199	36	on	on	ADP
cjgl-2613	199	37	june	june	PROPN
cjgl-2613	199	38	18	18	NUM
cjgl-2613	199	39	,	,	PUNCT
cjgl-2613	199	40	2010	2010	NUM
cjgl-2613	199	41	,	,	PUNCT
cjgl-2613	199	42	each	each	PRON
cjgl-2613	199	43	stated	state	VERB
cjgl-2613	199	44	that	that	SCONJ
cjgl-2613	199	45	"	"	PUNCT
cjgl-2613	199	46	doma	doma	NOUN
cjgl-2613	199	47	does	do	AUX
cjgl-2613	199	48	not	not	PART
cjgl-2613	199	49	apply	apply	VERB
cjgl-2613	199	50	[	[	X
cjgl-2613	199	51	to	to	ADP
cjgl-2613	199	52	this	this	DET
cjgl-2613	199	53	chief	chief	ADJ
cjgl-2613	199	54	counsel	counsel	NOUN
cjgl-2613	199	55	advice	advice	NOUN
cjgl-2613	199	56	]	]	PUNCT
cjgl-2613	199	57	.	.	PUNCT
cjgl-2613	199	58	"	"	PUNCT
cjgl-2613	200	1	telephone	telephone	NOUN
cjgl-2613	200	2	interviews	interview	NOUN
cjgl-2613	200	3	with	with	ADP
cjgl-2613	200	4	shareen	shareen	PROPN
cjgl-2613	200	5	pflanz	pflanz	PROPN
cjgl-2613	200	6	&	&	CCONJ
cjgl-2613	200	7	steve	steve	PROPN
cjgl-2613	200	8	toomey	toomey	PROPN
cjgl-2613	200	9	,	,	PUNCT
cjgl-2613	200	10	internal	internal	ADJ
cjgl-2613	200	11	revenue	revenue	NOUN
cjgl-2613	200	12	service	service	NOUN
cjgl-2613	200	13	(	(	PUNCT
cjgl-2613	200	14	june	june	PROPN
cjgl-2613	200	15	18	18	NUM
cjgl-2613	200	16	,	,	PUNCT
cjgl-2613	200	17	2010	2010	NUM
cjgl-2613	200	18	)	)	PUNCT
cjgl-2613	200	19	;	;	PUNCT
cjgl-2613	200	20	community	community	NOUN
cjgl-2613	200	21	property	property	NOUN
cjgl-2613	200	22	,	,	PUNCT
cjgl-2613	200	23	supra	supra	PROPN
cjgl-2613	200	24	note	note	NOUN
cjgl-2613	200	25	25	25	NUM
cjgl-2613	200	26	(	(	PUNCT
cjgl-2613	200	27	"	"	PUNCT
cjgl-2613	200	28	registered	register	VERB
cjgl-2613	200	29	domestic	domestic	ADJ
cjgl-2613	200	30	partners	partner	NOUN
cjgl-2613	200	31	...	...	PUNCT
cjgl-2613	200	32	are	be	AUX
cjgl-2613	200	33	not	not	PART
cjgl-2613	200	34	married	marry	VERB
cjgl-2613	200	35	for	for	ADP
cjgl-2613	200	36	federal	federal	ADJ
cjgl-2613	200	37	tax	tax	NOUN
cjgl-2613	200	38	purposes	purpose	NOUN
cjgl-2613	200	39	.	.	PUNCT
cjgl-2613	200	40	"	"	PUNCT
cjgl-2613	200	41	)	)	PUNCT
cjgl-2613	200	42	.	.	PUNCT
cjgl-2613	201	1	50	50	NUM
cjgl-2613	201	2	see	see	VERB
cjgl-2613	201	3	i.r.s	i.r.s	PROPN
cjgl-2613	201	4	.	.	PUNCT
cjgl-2613	202	1	memorandum	memorandum	PROPN
cjgl-2613	202	2	,	,	PUNCT
cjgl-2613	202	3	supra	supra	PROPN
cjgl-2613	202	4	note	note	NOUN
cjgl-2613	202	5	28	28	NUM
cjgl-2613	202	6	.	.	PUNCT
cjgl-2613	203	1	51	51	NUM
cjgl-2613	203	2	1d	1d	NUM
cjgl-2613	203	3	.	.	PUNCT
cjgl-2613	204	1	see	see	VERB
cjgl-2613	204	2	also	also	ADV
cjgl-2613	204	3	community	community	NOUN
cjgl-2613	204	4	property	property	NOUN
cjgl-2613	204	5	,	,	PUNCT
cjgl-2613	204	6	supra	supra	PROPN
cjgl-2613	204	7	note	note	PROPN
cjgl-2613	204	8	25	25	NUM
cjgl-2613	204	9	;	;	PUNCT
cjgl-2613	204	10	terry	terry	PROPN
cjgl-2613	204	11	,	,	PUNCT
cjgl-2613	204	12	supra	supra	PROPN
cjgl-2613	204	13	note	note	NOUN
cjgl-2613	204	14	6	6	NUM
cjgl-2613	204	15	.	.	SYM
cjgl-2613	204	16	52	52	NUM
cjgl-2613	204	17	see	see	VERB
cjgl-2613	204	18	laura	laura	PROPN
cjgl-2613	204	19	meckler	meckler	PROPN
cjgl-2613	204	20	,	,	PUNCT
cjgl-2613	204	21	gay	gay	ADJ
cjgl-2613	204	22	couples	couple	NOUN
cjgl-2613	204	23	get	get	VERB
cjgl-2613	204	24	equal	equal	ADJ
cjgl-2613	204	25	tax	tax	NOUN
cjgl-2613	204	26	treatment	treatment	NOUN
cjgl-2613	204	27	,	,	PUNCT
cjgl-2613	204	28	wall	wall	PROPN
cjgl-2613	204	29	st	st	PROPN
cjgl-2613	204	30	.	.	PROPN
cjgl-2613	204	31	j.	j.	PROPN
cjgl-2613	204	32	,	,	PUNCT
cjgl-2613	204	33	june	june	PROPN
cjgl-2613	204	34	5	5	NUM
cjgl-2613	204	35	,	,	PUNCT
cjgl-2613	204	36	2010	2010	NUM
cjgl-2613	204	37	,	,	PUNCT
cjgl-2613	204	38	at	at	ADP
cjgl-2613	204	39	a3	a3	NOUN
cjgl-2613	204	40	,	,	PUNCT
cjgl-2613	204	41	available	available	ADJ
cjgl-2613	204	42	at	at	ADP
cjgl-2613	204	43	http://online.wsj.com/article/	http://online.wsj.com/article/	NOUN
cjgl-2613	204	44	sbi	sbi	PROPN
cjgl-2613	204	45	0001424052748704080104575286931017169308.html	0001424052748704080104575286931017169308.html	PROPN
cjgl-2613	204	46	(	(	PUNCT
cjgl-2613	204	47	"	"	PUNCT
cjgl-2613	204	48	the	the	DET
cjgl-2613	204	49	irs	irs	PROPN
cjgl-2613	204	50	ruling	ruling	NOUN
cjgl-2613	204	51	has	have	VERB
cjgl-2613	204	52	detractors	detractor	NOUN
cjgl-2613	204	53	.	.	PUNCT
cjgl-2613	205	1	it	it	PRON
cjgl-2613	205	2	does	do	AUX
cjgl-2613	205	3	n't	not	PART
cjgl-2613	205	4	appear	appear	VERB
cjgl-2613	205	5	to	to	PART
cjgl-2613	205	6	square	square	VERB
cjgl-2613	205	7	with	with	ADP
cjgl-2613	205	8	the	the	DET
cjgl-2613	205	9	defense	defense	NOUN
cjgl-2613	205	10	of	of	ADP
cjgl-2613	205	11	marriage	marriage	NOUN
cjgl-2613	205	12	act	act	NOUN
cjgl-2613	205	13	...	...	PUNCT
cjgl-2613	206	1	the	the	DET
cjgl-2613	206	2	irs	irs	PROPN
cjgl-2613	206	3	should	should	AUX
cjgl-2613	206	4	not	not	PART
cjgl-2613	206	5	be	be	AUX
cjgl-2613	206	6	recognizing	recognize	VERB
cjgl-2613	206	7	these	these	DET
cjgl-2613	206	8	unions	union	NOUN
cjgl-2613	206	9	,	,	PUNCT
cjgl-2613	206	10	even	even	ADV
cjgl-2613	206	11	if	if	SCONJ
cjgl-2613	206	12	state	state	NOUN
cjgl-2613	206	13	law	law	NOUN
cjgl-2613	206	14	directs	direct	VERB
cjgl-2613	206	15	otherwise	otherwise	ADV
cjgl-2613	206	16	.	.	PUNCT
cjgl-2613	206	17	"	"	PUNCT
cjgl-2613	207	1	(	(	PUNCT
cjgl-2613	207	2	citations	citation	NOUN
cjgl-2613	207	3	omitted	omit	VERB
cjgl-2613	207	4	)	)	PUNCT
cjgl-2613	207	5	)	)	PUNCT
cjgl-2613	207	6	.	.	PUNCT
cjgl-2613	208	1	see	see	VERB
cjgl-2613	208	2	also	also	ADV
cjgl-2613	208	3	steven	steven	PROPN
cjgl-2613	208	4	stamstad	stamstad	PROPN
cjgl-2613	208	5	,	,	PUNCT
cjgl-2613	208	6	achieving	achieve	VERB
cjgl-2613	208	7	marriage	marriage	NOUN
cjgl-2613	208	8	rights	right	NOUN
cjgl-2613	208	9	for	for	ADP
cjgl-2613	208	10	sane	sane	ADJ
cjgl-2613	208	11	-	-	PUNCT
cjgl-2613	208	12	sex	sex	NOUN
cjgl-2613	208	13	couples	couple	NOUN
cjgl-2613	208	14	is	be	AUX
cjgl-2613	208	15	a	a	DET
cjgl-2613	208	16	marathon	marathon	NOUN
cjgl-2613	208	17	,	,	PUNCT
cjgl-2613	208	18	not	not	PART
cjgl-2613	208	19	a	a	DET
cjgl-2613	208	20	sprint	sprint	NOUN
cjgl-2613	208	21	,	,	PUNCT
cjgl-2613	208	22	the	the	DET
cjgl-2613	208	23	huffington	huffington	PROPN
cjgl-2613	208	24	post	post	PROPN
cjgl-2613	208	25	(	(	PUNCT
cjgl-2613	208	26	june	june	PROPN
cjgl-2613	208	27	17	17	NUM
cjgl-2613	208	28	,	,	PUNCT
cjgl-2613	208	29	2010	2010	NUM
cjgl-2613	208	30	,	,	PUNCT
cjgl-2613	208	31	11:06pm	11:06pm	NOUN
cjgl-2613	208	32	)	)	PUNCT
cjgl-2613	208	33	http://www.huffingtonpost.com/stevenstamstad/achieving-marriage-rights	http://www.huffingtonpost.com/stevenstamstad/achieving-marriage-rights	PROPN
cjgl-2613	208	34	b_616761	b_616761	NOUN
cjgl-2613	208	35	.html	.html	PUNCT
cjgl-2613	208	36	(	(	PUNCT
cjgl-2613	208	37	"	"	PUNCT
cjgl-2613	208	38	[	[	X
cjgl-2613	208	39	s]ome	s]ome	ADJ
cjgl-2613	208	40	legal	legal	ADJ
cjgl-2613	208	41	experts	expert	NOUN
cjgl-2613	208	42	point	point	VERB
cjgl-2613	208	43	out	out	ADP
cjgl-2613	208	44	that	that	SCONJ
cjgl-2613	208	45	the	the	DET
cjgl-2613	208	46	irs	irs	PROPN
cjgl-2613	208	47	ruling	ruling	NOUN
cjgl-2613	208	48	is	be	AUX
cjgl-2613	208	49	in	in	ADP
cjgl-2613	208	50	conflict	conflict	NOUN
cjgl-2613	208	51	with	with	ADP
cjgl-2613	208	52	the	the	DET
cjgl-2613	208	53	1996	1996	NUM
cjgl-2613	208	54	defense	defense	NOUN
cjgl-2613	208	55	of	of	ADP
cjgl-2613	208	56	marriage	marriage	NOUN
cjgl-2613	208	57	act	act	PROPN
cjgl-2613	208	58	....	....	PUNCT
cjgl-2613	208	59	"	"	PUNCT
cjgl-2613	208	60	)	)	PUNCT
cjgl-2613	208	61	.	.	PUNCT
cjgl-2613	209	1	columbia	columbia	PROPN
cjgl-2613	209	2	journal	journal	PROPN
cjgl-2613	209	3	of	of	ADP
cjgl-2613	209	4	gender	gender	NOUN
cjgl-2613	209	5	and	and	CCONJ
cjgl-2613	209	6	law	law	NOUN
cjgl-2613	209	7	under	under	ADP
cjgl-2613	209	8	the	the	DET
cjgl-2613	209	9	analytical	analytical	ADJ
cjgl-2613	209	10	framework	framework	NOUN
cjgl-2613	209	11	set	set	VERB
cjgl-2613	209	12	out	out	ADP
cjgl-2613	209	13	by	by	ADP
cjgl-2613	209	14	the	the	DET
cjgl-2613	209	15	supreme	supreme	PROPN
cjgl-2613	209	16	court	court	PROPN
cjgl-2613	209	17	in	in	ADP
cjgl-2613	209	18	chevron	chevron	PROPN
cjgl-2613	209	19	v.	v.	ADP
cjgl-2613	209	20	natural	natural	ADJ
cjgl-2613	209	21	resources	resource	NOUN
cjgl-2613	209	22	defense	defense	NOUN
cjgl-2613	209	23	council	council	NOUN
cjgl-2613	209	24	.	.	PUNCT
cjgl-2613	210	1	53	53	NUM
cjgl-2613	210	2	a.	a.	NOUN
cjgl-2613	210	3	plain	plain	ADJ
cjgl-2613	210	4	meaning	meaning	NOUN
cjgl-2613	210	5	of	of	ADP
cjgl-2613	210	6	the	the	DET
cjgl-2613	210	7	word	word	NOUN
cjgl-2613	210	8	"	"	PUNCT
cjgl-2613	210	9	marriage	marriage	NOUN
cjgl-2613	210	10	"	"	PUNCT
cjgl-2613	210	11	in	in	ADP
cjgl-2613	210	12	the	the	DET
cjgl-2613	210	13	defense	defense	NOUN
cjgl-2613	210	14	of	of	ADP
cjgl-2613	210	15	marriage	marriage	NOUN
cjgl-2613	210	16	act	act	NOUN
cjgl-2613	210	17	when	when	SCONJ
cjgl-2613	210	18	interpreting	interpret	VERB
cjgl-2613	210	19	a	a	DET
cjgl-2613	210	20	federal	federal	ADJ
cjgl-2613	210	21	statute	statute	NOUN
cjgl-2613	210	22	,	,	PUNCT
cjgl-2613	210	23	congressional	congressional	ADJ
cjgl-2613	210	24	intent	intent	NOUN
cjgl-2613	210	25	controls	control	NOUN
cjgl-2613	210	26	.	.	PUNCT
cjgl-2613	211	1	if	if	SCONJ
cjgl-2613	211	2	congressional	congressional	ADJ
cjgl-2613	211	3	intent	intent	NOUN
cjgl-2613	211	4	is	be	AUX
cjgl-2613	211	5	clear	clear	ADJ
cjgl-2613	211	6	and	and	CCONJ
cjgl-2613	211	7	unambiguous	unambiguous	ADJ
cjgl-2613	211	8	,	,	PUNCT
cjgl-2613	211	9	an	an	DET
cjgl-2613	211	10	agency	agency	NOUN
cjgl-2613	211	11	must	must	AUX
cjgl-2613	211	12	give	give	VERB
cjgl-2613	211	13	effect	effect	NOUN
cjgl-2613	211	14	to	to	ADP
cjgl-2613	211	15	the	the	DET
cjgl-2613	211	16	clearly	clearly	ADV
cjgl-2613	211	17	expressed	express	VERB
cjgl-2613	211	18	intent	intent	NOUN
cjgl-2613	211	19	of	of	ADP
cjgl-2613	211	20	congress.54	congress.54	PROPN
cjgl-2613	211	21	to	to	PART
cjgl-2613	211	22	ascertain	ascertain	VERB
cjgl-2613	211	23	congressional	congressional	ADJ
cjgl-2613	211	24	intent	intent	NOUN
cjgl-2613	211	25	,	,	PUNCT
cjgl-2613	211	26	we	we	PRON
cjgl-2613	211	27	first	first	ADV
cjgl-2613	211	28	look	look	VERB
cjgl-2613	211	29	to	to	ADP
cjgl-2613	211	30	the	the	DET
cjgl-2613	211	31	language	language	NOUN
cjgl-2613	211	32	of	of	ADP
cjgl-2613	211	33	the	the	DET
cjgl-2613	211	34	statute	statute	NOUN
cjgl-2613	211	35	to	to	PART
cjgl-2613	211	36	determine	determine	VERB
cjgl-2613	211	37	whether	whether	SCONJ
cjgl-2613	211	38	the	the	DET
cjgl-2613	211	39	language	language	NOUN
cjgl-2613	211	40	at	at	ADP
cjgl-2613	211	41	issue	issue	NOUN
cjgl-2613	211	42	has	have	VERB
cjgl-2613	211	43	a	a	DET
cjgl-2613	211	44	plain	plain	ADJ
cjgl-2613	211	45	and	and	CCONJ
cjgl-2613	211	46	unambiguous	unambiguous	ADJ
cjgl-2613	211	47	meaning	meaning	NOUN
cjgl-2613	211	48	.	.	PUNCT
cjgl-2613	212	1	55	55	NUM
cjgl-2613	212	2	"	"	PUNCT
cjgl-2613	212	3	the	the	DET
cjgl-2613	212	4	plainness	plainness	NOUN
cjgl-2613	212	5	or	or	CCONJ
cjgl-2613	212	6	ambiguity	ambiguity	NOUN
cjgl-2613	212	7	of	of	ADP
cjgl-2613	212	8	statutory	statutory	ADJ
cjgl-2613	212	9	language	language	NOUN
cjgl-2613	212	10	is	be	AUX
cjgl-2613	212	11	determined	determine	VERB
cjgl-2613	212	12	by	by	ADP
cjgl-2613	212	13	reference	reference	NOUN
cjgl-2613	212	14	to	to	ADP
cjgl-2613	212	15	the	the	DET
cjgl-2613	212	16	language	language	NOUN
cjgl-2613	212	17	itself	itself	PRON
cjgl-2613	212	18	,	,	PUNCT
cjgl-2613	212	19	the	the	DET
cjgl-2613	212	20	specific	specific	ADJ
cjgl-2613	212	21	context	context	NOUN
cjgl-2613	212	22	in	in	ADP
cjgl-2613	212	23	which	which	PRON
cjgl-2613	212	24	that	that	DET
cjgl-2613	212	25	language	language	NOUN
cjgl-2613	212	26	is	be	AUX
cjgl-2613	212	27	used	use	VERB
cjgl-2613	212	28	,	,	PUNCT
cjgl-2613	212	29	and	and	CCONJ
cjgl-2613	212	30	the	the	DET
cjgl-2613	212	31	broader	broad	ADJ
cjgl-2613	212	32	context	context	NOUN
cjgl-2613	212	33	of	of	ADP
cjgl-2613	212	34	the	the	DET
cjgl-2613	212	35	statute	statute	NOUN
cjgl-2613	212	36	as	as	ADP
cjgl-2613	212	37	a	a	DET
cjgl-2613	212	38	whole	whole	NOUN
cjgl-2613	212	39	.	.	PUNCT
cjgl-2613	213	1	"56	"56	PROPN
cjgl-2613	213	2	the	the	DET
cjgl-2613	213	3	language	language	NOUN
cjgl-2613	213	4	at	at	ADP
cjgl-2613	213	5	issue	issue	NOUN
cjgl-2613	213	6	is	be	AUX
cjgl-2613	213	7	the	the	DET
cjgl-2613	213	8	word	word	NOUN
cjgl-2613	213	9	"	"	PUNCT
cjgl-2613	213	10	marriage	marriage	NOUN
cjgl-2613	213	11	"	"	PUNCT
cjgl-2613	213	12	used	use	VERB
cjgl-2613	213	13	in	in	ADP
cjgl-2613	213	14	doma	doma	NOUN
cjgl-2613	213	15	's	's	PART
cjgl-2613	213	16	marriage	marriage	NOUN
cjgl-2613	213	17	definition	definition	NOUN
cjgl-2613	213	18	.	.	PUNCT
cjgl-2613	214	1	57	57	NUM
cjgl-2613	214	2	specifically	specifically	ADV
cjgl-2613	214	3	,	,	PUNCT
cjgl-2613	214	4	the	the	DET
cjgl-2613	214	5	question	question	NOUN
cjgl-2613	214	6	posed	pose	VERB
cjgl-2613	214	7	is	be	AUX
cjgl-2613	214	8	whether	whether	SCONJ
cjgl-2613	214	9	the	the	DET
cjgl-2613	214	10	common	common	ADJ
cjgl-2613	214	11	,	,	PUNCT
cjgl-2613	214	12	ordinary	ordinary	ADJ
cjgl-2613	214	13	meaning	meaning	NOUN
cjgl-2613	214	14	of	of	ADP
cjgl-2613	214	15	the	the	DET
cjgl-2613	214	16	word	word	NOUN
cjgl-2613	214	17	53	53	NUM
cjgl-2613	214	18	467	467	NUM
cjgl-2613	214	19	u.s	u.s	PROPN
cjgl-2613	214	20	.	.	PROPN
cjgl-2613	214	21	837	837	NUM
cjgl-2613	214	22	,	,	PUNCT
cjgl-2613	214	23	844	844	NUM
cjgl-2613	214	24	(	(	PUNCT
cjgl-2613	214	25	1984	1984	NUM
cjgl-2613	214	26	)	)	PUNCT
cjgl-2613	214	27	.	.	PUNCT
cjgl-2613	215	1	chevron	chevron	PROPN
cjgl-2613	215	2	stands	stand	VERB
cjgl-2613	215	3	for	for	ADP
cjgl-2613	215	4	the	the	DET
cjgl-2613	215	5	principle	principle	NOUN
cjgl-2613	215	6	of	of	ADP
cjgl-2613	215	7	deference	deference	NOUN
cjgl-2613	215	8	to	to	ADP
cjgl-2613	215	9	administrative	administrative	ADJ
cjgl-2613	215	10	interpretations	interpretation	NOUN
cjgl-2613	215	11	.	.	PUNCT
cjgl-2613	216	1	the	the	DET
cjgl-2613	216	2	supreme	supreme	PROPN
cjgl-2613	216	3	court	court	PROPN
cjgl-2613	216	4	considered	consider	VERB
cjgl-2613	216	5	two	two	NUM
cjgl-2613	216	6	critical	critical	ADJ
cjgl-2613	216	7	questions	question	NOUN
cjgl-2613	216	8	in	in	ADP
cjgl-2613	216	9	chevron	chevron	NOUN
cjgl-2613	216	10	.	.	PUNCT
cjgl-2613	217	1	the	the	DET
cjgl-2613	217	2	first	first	ADJ
cjgl-2613	217	3	question	question	NOUN
cjgl-2613	217	4	was	be	AUX
cjgl-2613	217	5	whether	whether	SCONJ
cjgl-2613	217	6	congress	congress	PROPN
cjgl-2613	217	7	had	have	AUX
cjgl-2613	217	8	spoken	speak	VERB
cjgl-2613	217	9	directly	directly	ADV
cjgl-2613	217	10	to	to	ADP
cjgl-2613	217	11	the	the	DET
cjgl-2613	217	12	precise	precise	ADJ
cjgl-2613	217	13	question	question	NOUN
cjgl-2613	217	14	at	at	ADP
cjgl-2613	217	15	issue	issue	NOUN
cjgl-2613	217	16	.	.	PUNCT
cjgl-2613	218	1	if	if	SCONJ
cjgl-2613	218	2	congress	congress	PROPN
cjgl-2613	218	3	had	have	AUX
cjgl-2613	218	4	not	not	PART
cjgl-2613	218	5	spoken	speak	VERB
cjgl-2613	218	6	directly	directly	ADV
cjgl-2613	218	7	to	to	ADP
cjgl-2613	218	8	the	the	DET
cjgl-2613	218	9	precise	precise	ADJ
cjgl-2613	218	10	question	question	NOUN
cjgl-2613	218	11	at	at	ADP
cjgl-2613	218	12	issue	issue	NOUN
cjgl-2613	218	13	,	,	PUNCT
cjgl-2613	218	14	the	the	DET
cjgl-2613	218	15	second	second	ADJ
cjgl-2613	218	16	question	question	NOUN
cjgl-2613	218	17	was	be	AUX
cjgl-2613	218	18	whether	whether	SCONJ
cjgl-2613	218	19	the	the	DET
cjgl-2613	218	20	agency	agency	NOUN
cjgl-2613	218	21	's	's	PART
cjgl-2613	218	22	decision	decision	NOUN
cjgl-2613	218	23	was	be	AUX
cjgl-2613	218	24	based	base	VERB
cjgl-2613	218	25	on	on	ADP
cjgl-2613	218	26	a	a	DET
cjgl-2613	218	27	permissible	permissible	ADJ
cjgl-2613	218	28	construction	construction	NOUN
cjgl-2613	218	29	of	of	ADP
cjgl-2613	218	30	the	the	DET
cjgl-2613	218	31	statute	statute	NOUN
cjgl-2613	218	32	.	.	PUNCT
cjgl-2613	219	1	the	the	DET
cjgl-2613	219	2	supreme	supreme	PROPN
cjgl-2613	219	3	court	court	PROPN
cjgl-2613	219	4	has	have	AUX
cjgl-2613	219	5	determined	determine	VERB
cjgl-2613	219	6	that	that	SCONJ
cjgl-2613	219	7	a	a	DET
cjgl-2613	219	8	reasonable	reasonable	ADJ
cjgl-2613	219	9	policy	policy	NOUN
cjgl-2613	219	10	choice	choice	NOUN
cjgl-2613	219	11	by	by	ADP
cjgl-2613	219	12	an	an	DET
cjgl-2613	219	13	agency	agency	NOUN
cjgl-2613	219	14	should	should	AUX
cjgl-2613	219	15	not	not	PART
cjgl-2613	219	16	be	be	AUX
cjgl-2613	219	17	disturbed	disturb	VERB
cjgl-2613	219	18	unless	unless	SCONJ
cjgl-2613	219	19	it	it	PRON
cjgl-2613	219	20	appears	appear	VERB
cjgl-2613	219	21	from	from	ADP
cjgl-2613	219	22	the	the	DET
cjgl-2613	219	23	statute	statute	NOUN
cjgl-2613	219	24	or	or	CCONJ
cjgl-2613	219	25	its	its	PRON
cjgl-2613	219	26	legislative	legislative	ADJ
cjgl-2613	219	27	history	history	NOUN
cjgl-2613	219	28	that	that	PRON
cjgl-2613	219	29	congress	congress	PROPN
cjgl-2613	219	30	would	would	AUX
cjgl-2613	219	31	not	not	PART
cjgl-2613	219	32	have	have	AUX
cjgl-2613	219	33	sanctioned	sanction	VERB
cjgl-2613	219	34	such	such	DET
cjgl-2613	219	35	a	a	DET
cjgl-2613	219	36	choice	choice	NOUN
cjgl-2613	219	37	.	.	PUNCT
cjgl-2613	220	1	54	54	NUM
cjgl-2613	221	1	i	i	PRON
cjgl-2613	221	2	d.	d.	VERB
cjgl-2613	221	3	at	at	ADP
cjgl-2613	221	4	842	842	NUM
cjgl-2613	221	5	-	-	SYM
cjgl-2613	221	6	43	43	NUM
cjgl-2613	221	7	(	(	PUNCT
cjgl-2613	221	8	"	"	PUNCT
cjgl-2613	221	9	if	if	SCONJ
cjgl-2613	221	10	the	the	DET
cjgl-2613	221	11	intent	intent	NOUN
cjgl-2613	221	12	of	of	ADP
cjgl-2613	221	13	congress	congress	PROPN
cjgl-2613	221	14	is	be	AUX
cjgl-2613	221	15	clear	clear	ADJ
cjgl-2613	221	16	,	,	PUNCT
cjgl-2613	221	17	that	that	PRON
cjgl-2613	221	18	is	be	AUX
cjgl-2613	221	19	the	the	DET
cjgl-2613	221	20	end	end	NOUN
cjgl-2613	221	21	of	of	ADP
cjgl-2613	221	22	the	the	DET
cjgl-2613	221	23	matter	matter	NOUN
cjgl-2613	221	24	;	;	PUNCT
cjgl-2613	221	25	for	for	ADP
cjgl-2613	221	26	the	the	DET
cjgl-2613	221	27	court	court	NOUN
cjgl-2613	221	28	,	,	PUNCT
cjgl-2613	221	29	as	as	ADV
cjgl-2613	221	30	well	well	ADV
cjgl-2613	221	31	as	as	ADP
cjgl-2613	221	32	the	the	DET
cjgl-2613	221	33	agency	agency	NOUN
cjgl-2613	221	34	,	,	PUNCT
cjgl-2613	221	35	must	must	AUX
cjgl-2613	221	36	give	give	VERB
cjgl-2613	221	37	effect	effect	NOUN
cjgl-2613	221	38	to	to	ADP
cjgl-2613	221	39	the	the	DET
cjgl-2613	221	40	unambiguously	unambiguously	ADV
cjgl-2613	221	41	expressed	express	VERB
cjgl-2613	221	42	intent	intent	NOUN
cjgl-2613	221	43	of	of	ADP
cjgl-2613	221	44	congress	congress	PROPN
cjgl-2613	221	45	.	.	PUNCT
cjgl-2613	221	46	"	"	PUNCT
cjgl-2613	221	47	)	)	PUNCT
cjgl-2613	221	48	.	.	PUNCT
cjgl-2613	222	1	55	55	NUM
cjgl-2613	222	2	robinson	robinson	PROPN
cjgl-2613	222	3	v.	v.	PROPN
cjgl-2613	222	4	shell	shell	PROPN
cjgl-2613	222	5	oil	oil	PROPN
cjgl-2613	222	6	co.	co.	PROPN
cjgl-2613	222	7	,	,	PUNCT
cjgl-2613	222	8	519	519	NUM
cjgl-2613	222	9	u.s	u.s	PROPN
cjgl-2613	222	10	.	.	PROPN
cjgl-2613	222	11	337	337	NUM
cjgl-2613	222	12	,	,	PUNCT
cjgl-2613	222	13	340	340	NUM
cjgl-2613	222	14	(	(	PUNCT
cjgl-2613	222	15	1997	1997	NUM
cjgl-2613	222	16	)	)	PUNCT
cjgl-2613	222	17	.	.	PUNCT
cjgl-2613	223	1	56	56	NUM
cjgl-2613	224	1	i	i	PRON
cjgl-2613	224	2	d.	d.	PROPN
cjgl-2613	224	3	at	at	ADP
cjgl-2613	224	4	341	341	NUM
cjgl-2613	224	5	.	.	PUNCT
cjgl-2613	224	6	57	57	NUM
cjgl-2613	224	7	"	"	PUNCT
cjgl-2613	224	8	in	in	ADP
cjgl-2613	224	9	determining	determine	VERB
cjgl-2613	224	10	the	the	DET
cjgl-2613	224	11	meaning	meaning	NOUN
cjgl-2613	224	12	of	of	ADP
cjgl-2613	224	13	any	any	DET
cjgl-2613	224	14	act	act	NOUN
cjgl-2613	224	15	of	of	ADP
cjgl-2613	224	16	congress	congress	PROPN
cjgl-2613	224	17	,	,	PUNCT
cjgl-2613	224	18	or	or	CCONJ
cjgl-2613	224	19	of	of	ADP
cjgl-2613	224	20	any	any	DET
cjgl-2613	224	21	ruling	ruling	NOUN
cjgl-2613	224	22	,	,	PUNCT
cjgl-2613	224	23	regulation	regulation	NOUN
cjgl-2613	224	24	,	,	PUNCT
cjgl-2613	224	25	or	or	CCONJ
cjgl-2613	224	26	interpretation	interpretation	NOUN
cjgl-2613	224	27	of	of	ADP
cjgl-2613	224	28	the	the	DET
cjgl-2613	224	29	various	various	ADJ
cjgl-2613	224	30	administrative	administrative	ADJ
cjgl-2613	224	31	bureaus	bureaus	PROPN
cjgl-2613	224	32	and	and	CCONJ
cjgl-2613	224	33	agencies	agency	NOUN
cjgl-2613	224	34	of	of	ADP
cjgl-2613	224	35	the	the	DET
cjgl-2613	224	36	united	united	PROPN
cjgl-2613	224	37	states	states	PROPN
cjgl-2613	224	38	,	,	PUNCT
cjgl-2613	224	39	the	the	DET
cjgl-2613	224	40	word	word	NOUN
cjgl-2613	224	41	'	'	PUNCT
cjgl-2613	224	42	marriage	marriage	NOUN
cjgl-2613	224	43	'	'	PUNCT
cjgl-2613	224	44	means	mean	VERB
cjgl-2613	224	45	only	only	ADV
cjgl-2613	224	46	a	a	DET
cjgl-2613	224	47	legal	legal	ADJ
cjgl-2613	224	48	union	union	NOUN
cjgl-2613	224	49	between	between	ADP
cjgl-2613	224	50	one	one	NUM
cjgl-2613	224	51	man	man	NOUN
cjgl-2613	224	52	and	and	CCONJ
cjgl-2613	224	53	one	one	NUM
cjgl-2613	224	54	woman	woman	NOUN
cjgl-2613	224	55	as	as	ADP
cjgl-2613	224	56	husband	husband	NOUN
cjgl-2613	224	57	and	and	CCONJ
cjgl-2613	224	58	wife	wife	NOUN
cjgl-2613	224	59	,	,	PUNCT
cjgl-2613	224	60	and	and	CCONJ
cjgl-2613	224	61	the	the	DET
cjgl-2613	224	62	word	word	NOUN
cjgl-2613	224	63	'	'	PUNCT
cjgl-2613	224	64	spouse	spouse	NOUN
cjgl-2613	224	65	'	'	PUNCT
cjgl-2613	224	66	refers	refer	VERB
cjgl-2613	224	67	only	only	ADV
cjgl-2613	224	68	to	to	ADP
cjgl-2613	224	69	a	a	DET
cjgl-2613	224	70	person	person	NOUN
cjgl-2613	224	71	of	of	ADP
cjgl-2613	224	72	the	the	DET
cjgl-2613	224	73	opposite	opposite	ADJ
cjgl-2613	224	74	sex	sex	NOUN
cjgl-2613	224	75	who	who	PRON
cjgl-2613	224	76	is	be	AUX
cjgl-2613	224	77	a	a	DET
cjgl-2613	224	78	husband	husband	NOUN
cjgl-2613	224	79	or	or	CCONJ
cjgl-2613	224	80	a	a	DET
cjgl-2613	224	81	wife	wife	NOUN
cjgl-2613	224	82	.	.	PUNCT
cjgl-2613	224	83	"	"	PUNCT
cjgl-2613	225	1	doma	doma	PROPN
cjgl-2613	225	2	's	's	PART
cjgl-2613	225	3	marriage	marriage	NOUN
cjgl-2613	225	4	definition	definition	NOUN
cjgl-2613	225	5	.	.	PUNCT
cjgl-2613	226	1	this	this	DET
cjgl-2613	226	2	part	part	NOUN
cjgl-2613	226	3	of	of	ADP
cjgl-2613	226	4	the	the	DET
cjgl-2613	226	5	article	article	NOUN
cjgl-2613	226	6	focuses	focus	VERB
cjgl-2613	226	7	on	on	ADP
cjgl-2613	226	8	the	the	DET
cjgl-2613	226	9	meaning	meaning	NOUN
cjgl-2613	226	10	of	of	ADP
cjgl-2613	226	11	the	the	DET
cjgl-2613	226	12	word	word	NOUN
cjgl-2613	226	13	"	"	PUNCT
cjgl-2613	226	14	marriage	marriage	NOUN
cjgl-2613	226	15	"	"	PUNCT
cjgl-2613	226	16	but	but	CCONJ
cjgl-2613	226	17	the	the	DET
cjgl-2613	226	18	same	same	ADJ
cjgl-2613	226	19	analysis	analysis	NOUN
cjgl-2613	226	20	could	could	AUX
cjgl-2613	226	21	be	be	AUX
cjgl-2613	226	22	applied	apply	VERB
cjgl-2613	226	23	to	to	ADP
cjgl-2613	226	24	the	the	DET
cjgl-2613	226	25	parallel	parallel	ADJ
cjgl-2613	226	26	question	question	NOUN
cjgl-2613	226	27	about	about	ADP
cjgl-2613	226	28	the	the	DET
cjgl-2613	226	29	word	word	NOUN
cjgl-2613	226	30	"	"	PUNCT
cjgl-2613	226	31	spouse	spouse	NOUN
cjgl-2613	226	32	.	.	PUNCT
cjgl-2613	226	33	"	"	PUNCT
cjgl-2613	227	1	columbia	columbia	PROPN
cjgl-2613	227	2	journal	journal	PROPN
cjgl-2613	227	3	of	of	ADP
cjgl-2613	227	4	gender	gender	NOUN
cjgl-2613	227	5	and	and	CCONJ
cjgl-2613	227	6	law	law	NOUN
cjgl-2613	227	7	"	"	PUNCT
cjgl-2613	227	8	marriage	marriage	NOUN
cjgl-2613	227	9	"	"	PUNCT
cjgl-2613	227	10	includes	include	VERB
cjgl-2613	227	11	domestic	domestic	ADJ
cjgl-2613	227	12	partnerships	partnership	NOUN
cjgl-2613	227	13	.	.	PUNCT
cjgl-2613	228	1	58	58	NUM
cjgl-2613	228	2	historically	historically	ADV
cjgl-2613	228	3	,	,	PUNCT
cjgl-2613	228	4	the	the	DET
cjgl-2613	228	5	word	word	NOUN
cjgl-2613	228	6	"	"	PUNCT
cjgl-2613	228	7	marriage	marriage	NOUN
cjgl-2613	228	8	"	"	PUNCT
cjgl-2613	228	9	has	have	AUX
cjgl-2613	228	10	held	hold	VERB
cjgl-2613	228	11	a	a	DET
cjgl-2613	228	12	very	very	ADV
cjgl-2613	228	13	unique	unique	ADJ
cjgl-2613	228	14	meaning	meaning	NOUN
cjgl-2613	228	15	indicating	indicate	VERB
cjgl-2613	228	16	a	a	DET
cjgl-2613	228	17	lifelong	lifelong	ADJ
cjgl-2613	228	18	committed	commit	VERB
cjgl-2613	228	19	intimate	intimate	ADJ
cjgl-2613	228	20	relationship	relationship	NOUN
cjgl-2613	228	21	between	between	ADP
cjgl-2613	228	22	a	a	DET
cjgl-2613	228	23	man	man	NOUN
cjgl-2613	228	24	and	and	CCONJ
cjgl-2613	228	25	a	a	DET
cjgl-2613	228	26	woman	woman	NOUN
cjgl-2613	228	27	legalized	legalize	VERB
cjgl-2613	228	28	by	by	ADP
cjgl-2613	228	29	the	the	DET
cjgl-2613	228	30	state.59	state.59	NOUN
cjgl-2613	228	31	in	in	ADP
cjgl-2613	228	32	some	some	DET
cjgl-2613	228	33	ways	way	NOUN
cjgl-2613	228	34	,	,	PUNCT
cjgl-2613	228	35	domestic	domestic	ADJ
cjgl-2613	228	36	partnerships	partnership	NOUN
cjgl-2613	228	37	can	can	AUX
cjgl-2613	228	38	now	now	ADV
cjgl-2613	228	39	be	be	AUX
cjgl-2613	228	40	described	describe	VERB
cjgl-2613	228	41	in	in	ADP
cjgl-2613	228	42	a	a	DET
cjgl-2613	228	43	similar	similar	ADJ
cjgl-2613	228	44	fashion	fashion	NOUN
cjgl-2613	228	45	,	,	PUNCT
cjgl-2613	228	46	but	but	CCONJ
cjgl-2613	228	47	there	there	PRON
cjgl-2613	228	48	are	be	VERB
cjgl-2613	228	49	important	important	ADJ
cjgl-2613	228	50	distinctions	distinction	NOUN
cjgl-2613	228	51	.	.	PUNCT
cjgl-2613	229	1	60	60	NUM
cjgl-2613	229	2	for	for	ADP
cjgl-2613	229	3	example	example	NOUN
cjgl-2613	229	4	,	,	PUNCT
cjgl-2613	229	5	the	the	DET
cjgl-2613	229	6	california	california	PROPN
cjgl-2613	229	7	constitution	constitution	PROPN
cjgl-2613	229	8	now	now	ADV
cjgl-2613	229	9	prohibits	prohibit	VERB
cjgl-2613	229	10	same	same	ADJ
cjgl-2613	229	11	-	-	PUNCT
cjgl-2613	229	12	sex	sex	NOUN
cjgl-2613	229	13	marriage	marriage	NOUN
cjgl-2613	229	14	,	,	PUNCT
cjgl-2613	229	15	but	but	CCONJ
cjgl-2613	229	16	same	same	ADJ
cjgl-2613	229	17	-	-	PUNCT
cjgl-2613	229	18	sex	sex	NOUN
cjgl-2613	229	19	domestic	domestic	ADJ
cjgl-2613	229	20	partnerships	partnership	NOUN
cjgl-2613	229	21	remain	remain	VERB
cjgl-2613	229	22	valid	valid	ADJ
cjgl-2613	229	23	under	under	ADP
cjgl-2613	229	24	california	california	PROPN
cjgl-2613	229	25	law.61	law.61	PROPN
cjgl-2613	229	26	dissolution	dissolution	NOUN
cjgl-2613	229	27	of	of	ADP
cjgl-2613	229	28	a	a	DET
cjgl-2613	229	29	california	california	PROPN
cjgl-2613	229	30	marriage	marriage	NOUN
cjgl-2613	229	31	requires	require	VERB
cjgl-2613	229	32	a	a	DET
cjgl-2613	229	33	court	court	NOUN
cjgl-2613	229	34	judgment	judgment	NOUN
cjgl-2613	229	35	of	of	ADP
cjgl-2613	229	36	divorce.6	divorce.6	PROPN
cjgl-2613	229	37	2	2	NUM
cjgl-2613	229	38	on	on	ADP
cjgl-2613	229	39	the	the	DET
cjgl-2613	229	40	other	other	ADJ
cjgl-2613	229	41	hand	hand	NOUN
cjgl-2613	229	42	,	,	PUNCT
cjgl-2613	229	43	certain	certain	ADJ
cjgl-2613	229	44	domestic	domestic	ADJ
cjgl-2613	229	45	partners	partner	NOUN
cjgl-2613	229	46	can	can	AUX
cjgl-2613	229	47	terminate	terminate	VERB
cjgl-2613	229	48	their	their	PRON
cjgl-2613	229	49	domestic	domestic	ADJ
cjgl-2613	229	50	partnership	partnership	NOUN
cjgl-2613	229	51	by	by	ADP
cjgl-2613	229	52	merely	merely	ADV
cjgl-2613	229	53	filing	file	VERB
cjgl-2613	229	54	a	a	DET
cjgl-2613	229	55	form	form	NOUN
cjgl-2613	229	56	of	of	ADP
cjgl-2613	229	57	dissolution	dissolution	NOUN
cjgl-2613	229	58	with	with	ADP
cjgl-2613	229	59	the	the	DET
cjgl-2613	229	60	california	california	PROPN
cjgl-2613	229	61	secretary	secretary	PROPN
cjgl-2613	229	62	of	of	ADP
cjgl-2613	229	63	state	state	PROPN
cjgl-2613	229	64	.	.	PUNCT
cjgl-2613	230	1	63	63	NUM
cjgl-2613	231	1	no	no	DET
cjgl-2613	231	2	court	court	NOUN
cjgl-2613	231	3	proceeding	proceeding	NOUN
cjgl-2613	231	4	is	be	AUX
cjgl-2613	231	5	necessary	necessary	ADJ
cjgl-2613	231	6	.	.	PUNCT
cjgl-2613	232	1	64	64	NUM
cjgl-2613	232	2	a	a	DET
cjgl-2613	232	3	couple	couple	NOUN
cjgl-2613	232	4	under	under	ADP
cjgl-2613	232	5	the	the	DET
cjgl-2613	232	6	age	age	NOUN
cjgl-2613	232	7	of	of	ADP
cjgl-2613	232	8	eighteen	eighteen	NUM
cjgl-2613	232	9	can	can	AUX
cjgl-2613	232	10	marry	marry	VERB
cjgl-2613	232	11	in	in	ADP
cjgl-2613	232	12	california	california	PROPN
cjgl-2613	232	13	under	under	ADP
cjgl-2613	232	14	certain	certain	ADJ
cjgl-2613	232	15	circumstances	circumstance	NOUN
cjgl-2613	232	16	;	;	PUNCT
cjgl-2613	232	17	65	65	NUM
cjgl-2613	232	18	whereas	whereas	SCONJ
cjgl-2613	232	19	,	,	PUNCT
cjgl-2613	232	20	the	the	DET
cjgl-2613	232	21	minimum	minimum	ADJ
cjgl-2613	232	22	age	age	NOUN
cjgl-2613	232	23	for	for	ADP
cjgl-2613	232	24	domestic	domestic	ADJ
cjgl-2613	232	25	partnership	partnership	NOUN
cjgl-2613	232	26	is	be	AUX
cjgl-2613	232	27	eighteen	eighteen	NUM
cjgl-2613	232	28	.	.	PUNCT
cjgl-2613	233	1	66	66	NUM
cjgl-2613	233	2	marriages	marriage	NOUN
cjgl-2613	233	3	are	be	AUX
cjgl-2613	233	4	generally	generally	ADV
cjgl-2613	233	5	recognized	recognize	VERB
cjgl-2613	233	6	and	and	CCONJ
cjgl-2613	233	7	respected	respect	VERB
cjgl-2613	233	8	from	from	ADP
cjgl-2613	233	9	state	state	NOUN
cjgl-2613	233	10	to	to	ADP
cjgl-2613	233	11	state	state	NOUN
cjgl-2613	233	12	unless	unless	SCONJ
cjgl-2613	233	13	the	the	DET
cjgl-2613	233	14	58	58	NUM
cjgl-2613	233	15	hamilton	hamilton	PROPN
cjgl-2613	233	16	v.	v.	ADP
cjgl-2613	233	17	lanning	lanning	PROPN
cjgl-2613	233	18	,	,	PUNCT
cjgl-2613	233	19	130	130	NUM
cjgl-2613	233	20	s.ct	s.ct	NOUN
cjgl-2613	233	21	.	.	PROPN
cjgl-2613	233	22	2464	2464	NUM
cjgl-2613	233	23	,	,	PUNCT
cjgl-2613	233	24	2471	2471	NUM
cjgl-2613	233	25	(	(	PUNCT
cjgl-2613	233	26	2010	2010	NUM
cjgl-2613	233	27	)	)	PUNCT
cjgl-2613	233	28	(	(	PUNCT
cjgl-2613	233	29	"	"	PUNCT
cjgl-2613	233	30	when	when	SCONJ
cjgl-2613	233	31	terms	term	NOUN
cjgl-2613	233	32	used	use	VERB
cjgl-2613	233	33	in	in	ADP
cjgl-2613	233	34	a	a	DET
cjgl-2613	233	35	statute	statute	NOUN
cjgl-2613	233	36	are	be	AUX
cjgl-2613	233	37	undefined	undefined	ADJ
cjgl-2613	233	38	,	,	PUNCT
cjgl-2613	233	39	we	we	PRON
cjgl-2613	233	40	give	give	VERB
cjgl-2613	233	41	them	they	PRON
cjgl-2613	233	42	their	their	PRON
cjgl-2613	233	43	ordinary	ordinary	ADJ
cjgl-2613	233	44	meaning	meaning	NOUN
cjgl-2613	233	45	.	.	PUNCT
cjgl-2613	233	46	"	"	PUNCT
cjgl-2613	233	47	)	)	PUNCT
cjgl-2613	234	1	(	(	PUNCT
cjgl-2613	234	2	citations	citation	NOUN
cjgl-2613	234	3	omitted	omit	VERB
cjgl-2613	234	4	)	)	PUNCT
cjgl-2613	234	5	.	.	PUNCT
cjgl-2613	235	1	59	59	NUM
cjgl-2613	235	2	dictionary.com	dictionary.com	X
cjgl-2613	235	3	defines	define	VERB
cjgl-2613	235	4	marriage	marriage	NOUN
cjgl-2613	235	5	as	as	ADP
cjgl-2613	235	6	"	"	PUNCT
cjgl-2613	235	7	the	the	DET
cjgl-2613	235	8	social	social	ADJ
cjgl-2613	235	9	institution	institution	NOUN
cjgl-2613	235	10	under	under	ADP
cjgl-2613	235	11	which	which	PRON
cjgl-2613	235	12	a	a	DET
cjgl-2613	235	13	man	man	NOUN
cjgl-2613	235	14	and	and	CCONJ
cjgl-2613	235	15	woman	woman	NOUN
cjgl-2613	235	16	establish	establish	VERB
cjgl-2613	235	17	their	their	PRON
cjgl-2613	235	18	decision	decision	NOUN
cjgl-2613	235	19	to	to	PART
cjgl-2613	235	20	live	live	VERB
cjgl-2613	235	21	as	as	ADP
cjgl-2613	235	22	husband	husband	NOUN
cjgl-2613	235	23	and	and	CCONJ
cjgl-2613	235	24	wife	wife	NOUN
cjgl-2613	235	25	by	by	ADP
cjgl-2613	235	26	legal	legal	ADJ
cjgl-2613	235	27	commitments	commitment	NOUN
cjgl-2613	235	28	,	,	PUNCT
cjgl-2613	235	29	religious	religious	ADJ
cjgl-2613	235	30	ceremonies	ceremony	NOUN
cjgl-2613	235	31	,	,	PUNCT
cjgl-2613	235	32	etc	etc	X
cjgl-2613	235	33	.	.	X
cjgl-2613	235	34	"	"	PUNCT
cjgl-2613	236	1	and	and	CCONJ
cjgl-2613	236	2	gay	gay	ADJ
cjgl-2613	236	3	marriage	marriage	NOUN
cjgl-2613	236	4	as	as	ADP
cjgl-2613	236	5	"	"	PUNCT
cjgl-2613	236	6	a	a	DET
cjgl-2613	236	7	similar	similar	ADJ
cjgl-2613	236	8	institution	institution	NOUN
cjgl-2613	236	9	involving	involve	VERB
cjgl-2613	236	10	partners	partner	NOUN
cjgl-2613	236	11	of	of	ADP
cjgl-2613	236	12	the	the	DET
cjgl-2613	236	13	same	same	ADJ
cjgl-2613	236	14	gender	gender	NOUN
cjgl-2613	236	15	.	.	PUNCT
cjgl-2613	236	16	"	"	PUNCT
cjgl-2613	237	1	dictionary.com	dictionary.com	X
cjgl-2613	237	2	,	,	PUNCT
cjgl-2613	237	3	marriage	marriage	NOUN
cjgl-2613	237	4	,	,	PUNCT
cjgl-2613	237	5	http://dictionary.rcfcrene.com/browse/marriage	http://dictionary.rcfcrene.com/browse/marriage	NOUN
cjgl-2613	237	6	(	(	PUNCT
cjgl-2613	237	7	last	last	ADV
cjgl-2613	237	8	visited	visit	VERB
cjgl-2613	237	9	august	august	PROPN
cjgl-2613	237	10	20	20	NUM
cjgl-2613	237	11	,	,	PUNCT
cjgl-2613	237	12	2010	2010	NUM
cjgl-2613	237	13	)	)	PUNCT
cjgl-2613	237	14	.	.	PUNCT
cjgl-2613	238	1	65	65	NUM
cjgl-2613	238	2	dictionary.com	dictionary.com	X
cjgl-2613	238	3	defines	define	VERB
cjgl-2613	238	4	domestic	domestic	ADJ
cjgl-2613	238	5	partner	partner	NOUN
cjgl-2613	238	6	as	as	ADP
cjgl-2613	238	7	"	"	PUNCT
cjgl-2613	238	8	either	either	CCONJ
cjgl-2613	238	9	member	member	NOUN
cjgl-2613	238	10	of	of	ADP
cjgl-2613	238	11	an	an	DET
cjgl-2613	238	12	unmarried	unmarried	ADJ
cjgl-2613	238	13	,	,	PUNCT
cjgl-2613	238	14	cohabiting	cohabiting	NOUN
cjgl-2613	238	15	,	,	PUNCT
cjgl-2613	238	16	and	and	CCONJ
cjgl-2613	238	17	esp[ecially	esp[ecially	ADV
cjgl-2613	238	18	]	]	PUNCT
cjgl-2613	238	19	homosexual	homosexual	ADJ
cjgl-2613	238	20	couple	couple	NOUN
cjgl-2613	238	21	that	that	PRON
cjgl-2613	238	22	seeks	seek	VERB
cjgl-2613	238	23	benefits	benefit	NOUN
cjgl-2613	238	24	usu[ally	usu[ally	ADV
cjgl-2613	238	25	]	]	PUNCT
cjgl-2613	238	26	available	available	ADJ
cjgl-2613	238	27	only	only	ADV
cjgl-2613	238	28	to	to	ADP
cjgl-2613	238	29	spouses	spouse	NOUN
cjgl-2613	238	30	.	.	PUNCT
cjgl-2613	238	31	"	"	PUNCT
cjgl-2613	239	1	dictionary.com	dictionary.com	X
cjgl-2613	239	2	,	,	PUNCT
cjgl-2613	239	3	domestic	domestic	ADJ
cjgl-2613	239	4	partner	partner	NOUN
cjgl-2613	239	5	,	,	PUNCT
cjgl-2613	239	6	http://	http://	PROPN
cjgl-2613	239	7	dictionary.reference.com/browse/domestic+partnership	dictionary.reference.com/browse/domestic+partnership	PROPN
cjgl-2613	239	8	(	(	PUNCT
cjgl-2613	239	9	last	last	ADV
cjgl-2613	239	10	visited	visit	VERB
cjgl-2613	239	11	august	august	PROPN
cjgl-2613	239	12	20	20	NUM
cjgl-2613	239	13	,	,	PUNCT
cjgl-2613	239	14	2010	2010	NUM
cjgl-2613	239	15	)	)	PUNCT
cjgl-2613	239	16	.	.	PUNCT
cjgl-2613	240	1	61	61	NUM
cjgl-2613	240	2	see	see	VERB
cjgl-2613	240	3	strauss	strauss	PROPN
cjgl-2613	240	4	v.	v.	PROPN
cjgl-2613	240	5	horton	horton	PROPN
cjgl-2613	240	6	,	,	PUNCT
cjgl-2613	240	7	207	207	NUM
cjgl-2613	240	8	p.3d	p.3d	NUM
cjgl-2613	240	9	48	48	NUM
cjgl-2613	240	10	(	(	PUNCT
cjgl-2613	240	11	cal	cal	NUM
cjgl-2613	240	12	.	.	PUNCT
cjgl-2613	240	13	2009	2009	NUM
cjgl-2613	240	14	)	)	PUNCT
cjgl-2613	240	15	.	.	PUNCT
cjgl-2613	241	1	62	62	NUM
cjgl-2613	241	2	see	see	VERB
cjgl-2613	241	3	cal	cal	PROPN
cjgl-2613	241	4	.	.	PUNCT
cjgl-2613	242	1	fam	fam	AUX
cjgl-2613	242	2	.	.	PUNCT
cjgl-2613	242	3	code	code	PROPN
cjgl-2613	242	4	§	§	PROPN
cjgl-2613	242	5	310	310	NUM
cjgl-2613	242	6	(	(	PUNCT
cjgl-2613	242	7	2011	2011	NUM
cjgl-2613	242	8	)	)	PUNCT
cjgl-2613	242	9	.	.	PUNCT
cjgl-2613	243	1	63	63	NUM
cjgl-2613	243	2	d.	d.	PROPN
cjgl-2613	243	3	§	§	PROPN
cjgl-2613	243	4	299(a	299(a	PROPN
cjgl-2613	243	5	)	)	PUNCT
cjgl-2613	243	6	.	.	PUNCT
cjgl-2613	244	1	641d	641d	NOUN
cjgl-2613	244	2	.	.	PUNCT
cjgl-2613	245	1	65	65	NUM
cjgl-2613	246	1	i	i	PROPN
cjgl-2613	246	2	d.	d.	PROPN
cjgl-2613	246	3	§	§	PROPN
cjgl-2613	246	4	302	302	NUM
cjgl-2613	246	5	.	.	PUNCT
cjgl-2613	247	1	i	i	PRON
cjgl-2613	247	2	d.	d.	PROPN
cjgl-2613	247	3	§	§	PROPN
cjgl-2613	247	4	297(b)(4	297(b)(4	PROPN
cjgl-2613	247	5	)	)	PUNCT
cjgl-2613	247	6	.	.	PUNCT
cjgl-2613	248	1	columbia	columbia	PROPN
cjgl-2613	248	2	journal	journal	PROPN
cjgl-2613	248	3	of	of	ADP
cjgl-2613	248	4	gender	gender	NOUN
cjgl-2613	248	5	and	and	CCONJ
cjgl-2613	248	6	law	law	NOUN
cjgl-2613	248	7	state	state	NOUN
cjgl-2613	248	8	has	have	VERB
cjgl-2613	248	9	some	some	DET
cjgl-2613	248	10	specific	specific	ADJ
cjgl-2613	248	11	statutory	statutory	ADJ
cjgl-2613	248	12	exclusion	exclusion	NOUN
cjgl-2613	248	13	or	or	CCONJ
cjgl-2613	248	14	public	public	ADJ
cjgl-2613	248	15	policy	policy	NOUN
cjgl-2613	248	16	exception	exception	NOUN
cjgl-2613	248	17	prohibiting	prohibit	VERB
cjgl-2613	248	18	recognition	recognition	NOUN
cjgl-2613	248	19	of	of	ADP
cjgl-2613	248	20	such	such	ADJ
cjgl-2613	248	21	marriage	marriage	NOUN
cjgl-2613	248	22	.	.	PUNCT
cjgl-2613	249	1	67	67	NUM
cjgl-2613	249	2	domestic	domestic	ADJ
cjgl-2613	249	3	partnerships	partnership	NOUN
cjgl-2613	249	4	are	be	AUX
cjgl-2613	249	5	just	just	ADV
cjgl-2613	249	6	the	the	DET
cjgl-2613	249	7	opposite	opposite	NOUN
cjgl-2613	249	8	;	;	PUNCT
cjgl-2613	249	9	they	they	PRON
cjgl-2613	249	10	are	be	AUX
cjgl-2613	249	11	generally	generally	ADV
cjgl-2613	249	12	not	not	PART
cjgl-2613	249	13	recognized	recognize	VERB
cjgl-2613	249	14	from	from	ADP
cjgl-2613	249	15	state	state	NOUN
cjgl-2613	249	16	to	to	ADP
cjgl-2613	249	17	state	state	NOUN
cjgl-2613	249	18	,	,	PUNCT
cjgl-2613	249	19	unless	unless	SCONJ
cjgl-2613	249	20	the	the	DET
cjgl-2613	249	21	state	state	NOUN
cjgl-2613	249	22	has	have	VERB
cjgl-2613	249	23	some	some	DET
cjgl-2613	249	24	specific	specific	ADJ
cjgl-2613	249	25	statutory	statutory	ADJ
cjgl-2613	249	26	provision	provision	NOUN
cjgl-2613	249	27	permitting	permit	VERB
cjgl-2613	249	28	recognition	recognition	NOUN
cjgl-2613	249	29	of	of	ADP
cjgl-2613	249	30	such	such	DET
cjgl-2613	249	31	a	a	DET
cjgl-2613	249	32	relationship	relationship	NOUN
cjgl-2613	249	33	.	.	PUNCT
cjgl-2613	250	1	68	68	NUM
cjgl-2613	250	2	california	california	PROPN
cjgl-2613	250	3	law	law	NOUN
cjgl-2613	250	4	is	be	AUX
cjgl-2613	250	5	illustrative	illustrative	ADJ
cjgl-2613	250	6	of	of	ADP
cjgl-2613	250	7	the	the	DET
cjgl-2613	250	8	substantive	substantive	ADJ
cjgl-2613	250	9	differences	difference	NOUN
cjgl-2613	250	10	that	that	PRON
cjgl-2613	250	11	exist	exist	VERB
cjgl-2613	250	12	between	between	ADP
cjgl-2613	250	13	marriages	marriage	NOUN
cjgl-2613	250	14	and	and	CCONJ
cjgl-2613	250	15	domestic	domestic	ADJ
cjgl-2613	250	16	partnerships	partnership	NOUN
cjgl-2613	250	17	.	.	PUNCT
cjgl-2613	251	1	the	the	DET
cjgl-2613	251	2	terms	term	NOUN
cjgl-2613	251	3	are	be	AUX
cjgl-2613	251	4	not	not	PART
cjgl-2613	251	5	interchangeable	interchangeable	ADJ
cjgl-2613	251	6	or	or	CCONJ
cjgl-2613	251	7	identical	identical	ADJ
cjgl-2613	251	8	.	.	PUNCT
cjgl-2613	252	1	they	they	PRON
cjgl-2613	252	2	are	be	AUX
cjgl-2613	252	3	simply	simply	ADV
cjgl-2613	252	4	not	not	PART
cjgl-2613	252	5	the	the	DET
cjgl-2613	252	6	same	same	ADJ
cjgl-2613	252	7	thing	thing	NOUN
cjgl-2613	252	8	.	.	PUNCT
cjgl-2613	253	1	most	most	ADV
cjgl-2613	253	2	importantly	importantly	ADV
cjgl-2613	253	3	,	,	PUNCT
cjgl-2613	253	4	when	when	SCONJ
cjgl-2613	253	5	doma	doma	PROPN
cjgl-2613	253	6	was	be	AUX
cjgl-2613	253	7	enacted	enact	VERB
cjgl-2613	253	8	in	in	ADP
cjgl-2613	253	9	1996	1996	NUM
cjgl-2613	253	10	,	,	PUNCT
cjgl-2613	253	11	none	none	NOUN
cjgl-2613	253	12	of	of	ADP
cjgl-2613	253	13	the	the	DET
cjgl-2613	253	14	50	50	NUM
cjgl-2613	253	15	states	state	NOUN
cjgl-2613	253	16	had	have	AUX
cjgl-2613	253	17	enacted	enact	VERB
cjgl-2613	253	18	civil	civil	ADJ
cjgl-2613	253	19	union	union	NOUN
cjgl-2613	253	20	or	or	CCONJ
cjgl-2613	253	21	domestic	domestic	ADJ
cjgl-2613	253	22	partner	partner	NOUN
cjgl-2613	253	23	legislation	legislation	NOUN
cjgl-2613	253	24	.	.	PUNCT
cjgl-2613	254	1	69	69	NUM
cjgl-2613	254	2	as	as	ADP
cjgl-2613	254	3	a	a	DET
cjgl-2613	254	4	result	result	NOUN
cjgl-2613	254	5	,	,	PUNCT
cjgl-2613	254	6	it	it	PRON
cjgl-2613	254	7	can	can	AUX
cjgl-2613	254	8	not	not	PART
cjgl-2613	254	9	be	be	AUX
cjgl-2613	254	10	said	say	VERB
cjgl-2613	254	11	that	that	SCONJ
cjgl-2613	254	12	the	the	DET
cjgl-2613	254	13	plain	plain	ADJ
cjgl-2613	254	14	meaning	meaning	NOUN
cjgl-2613	254	15	of	of	ADP
cjgl-2613	254	16	the	the	DET
cjgl-2613	254	17	word	word	NOUN
cjgl-2613	254	18	"	"	PUNCT
cjgl-2613	254	19	marriage	marriage	NOUN
cjgl-2613	254	20	"	"	PUNCT
cjgl-2613	254	21	at	at	ADP
cjgl-2613	254	22	the	the	DET
cjgl-2613	254	23	time	time	NOUN
cjgl-2613	254	24	doma	doma	PROPN
cjgl-2613	254	25	was	be	AUX
cjgl-2613	254	26	enacted	enact	VERB
cjgl-2613	254	27	also	also	ADV
cjgl-2613	254	28	referred	refer	VERB
cjgl-2613	254	29	to	to	ADP
cjgl-2613	254	30	domestic	domestic	ADJ
cjgl-2613	254	31	partnerships	partnership	NOUN
cjgl-2613	254	32	.	.	PUNCT
cjgl-2613	255	1	since	since	SCONJ
cjgl-2613	255	2	the	the	DET
cjgl-2613	255	3	common	common	ADJ
cjgl-2613	255	4	,	,	PUNCT
cjgl-2613	255	5	ordinary	ordinary	ADJ
cjgl-2613	255	6	meaning	meaning	NOUN
cjgl-2613	255	7	of	of	ADP
cjgl-2613	255	8	the	the	DET
cjgl-2613	255	9	word	word	NOUN
cjgl-2613	255	10	"	"	PUNCT
cjgl-2613	255	11	marriage	marriage	NOUN
cjgl-2613	255	12	"	"	PUNCT
cjgl-2613	255	13	does	do	AUX
cjgl-2613	255	14	not	not	PART
cjgl-2613	255	15	include	include	VERB
cjgl-2613	255	16	domestic	domestic	ADJ
cjgl-2613	255	17	partnerships	partnership	NOUN
cjgl-2613	255	18	,	,	PUNCT
cjgl-2613	255	19	doma	doma	NOUN
cjgl-2613	255	20	's	's	PART
cjgl-2613	255	21	marriage	marriage	NOUN
cjgl-2613	255	22	definition	definition	NOUN
cjgl-2613	255	23	must	must	AUX
cjgl-2613	255	24	be	be	AUX
cjgl-2613	255	25	analyzed	analyze	VERB
cjgl-2613	255	26	in	in	ADP
cjgl-2613	255	27	context	context	NOUN
cjgl-2613	255	28	to	to	PART
cjgl-2613	255	29	determine	determine	VERB
cjgl-2613	255	30	whether	whether	SCONJ
cjgl-2613	255	31	congress	congress	PROPN
cjgl-2613	255	32	clearly	clearly	ADV
cjgl-2613	255	33	intended	intend	VERB
cjgl-2613	255	34	the	the	DET
cjgl-2613	255	35	word	word	NOUN
cjgl-2613	255	36	"	"	PUNCT
cjgl-2613	255	37	marriage	marriage	NOUN
cjgl-2613	255	38	"	"	PUNCT
cjgl-2613	255	39	to	to	PART
cjgl-2613	255	40	encompass	encompass	VERB
cjgl-2613	255	41	domestic	domestic	ADJ
cjgl-2613	255	42	partnerships	partnership	NOUN
cjgl-2613	255	43	.	.	PUNCT
cjgl-2613	256	1	b.	b.	PROPN
cjgl-2613	256	2	contextual	contextual	ADJ
cjgl-2613	256	3	analysis	analysis	NOUN
cjgl-2613	256	4	and	and	CCONJ
cjgl-2613	256	5	legislative	legislative	ADJ
cjgl-2613	256	6	history	history	NOUN
cjgl-2613	256	7	of	of	ADP
cjgl-2613	256	8	the	the	DET
cjgl-2613	256	9	word	word	NOUN
cjgl-2613	256	10	"	"	PUNCT
cjgl-2613	256	11	marriage	marriage	NOUN
cjgl-2613	256	12	"	"	PUNCT
cjgl-2613	256	13	in	in	ADP
cjgl-2613	256	14	the	the	DET
cjgl-2613	256	15	defense	defense	NOUN
cjgl-2613	256	16	of	of	ADP
cjgl-2613	256	17	marriage	marriage	NOUN
cjgl-2613	256	18	act	act	VERB
cjgl-2613	256	19	the	the	DET
cjgl-2613	256	20	critical	critical	ADJ
cjgl-2613	256	21	question	question	NOUN
cjgl-2613	256	22	is	be	AUX
cjgl-2613	256	23	whether	whether	SCONJ
cjgl-2613	256	24	in	in	ADP
cjgl-2613	256	25	enacting	enact	VERB
cjgl-2613	256	26	doma	doma	NOUN
cjgl-2613	256	27	,	,	PUNCT
cjgl-2613	256	28	congress	congress	PROPN
cjgl-2613	256	29	intended	intend	VERB
cjgl-2613	256	30	for	for	ADP
cjgl-2613	256	31	the	the	DET
cjgl-2613	256	32	word	word	NOUN
cjgl-2613	256	33	"	"	PUNCT
cjgl-2613	256	34	marriage	marriage	NOUN
cjgl-2613	256	35	"	"	PUNCT
cjgl-2613	256	36	to	to	PART
cjgl-2613	256	37	cover	cover	VERB
cjgl-2613	256	38	domestic	domestic	ADJ
cjgl-2613	256	39	partnerships	partnership	NOUN
cjgl-2613	256	40	.	.	PUNCT
cjgl-2613	257	1	if	if	SCONJ
cjgl-2613	257	2	the	the	DET
cjgl-2613	257	3	goal	goal	NOUN
cjgl-2613	257	4	was	be	AUX
cjgl-2613	257	5	to	to	PART
cjgl-2613	257	6	prohibit	prohibit	VERB
cjgl-2613	257	7	recognition	recognition	NOUN
cjgl-2613	257	8	of	of	ADP
cjgl-2613	257	9	any	any	DET
cjgl-2613	257	10	67	67	NUM
cjgl-2613	257	11	see	see	NOUN
cjgl-2613	257	12	restatement	restatement	NOUN
cjgl-2613	257	13	(	(	PUNCT
cjgl-2613	257	14	second)of	second)of	PROPN
cjgl-2613	257	15	conflicts	conflict	NOUN
cjgl-2613	257	16	of	of	ADP
cjgl-2613	257	17	laws	law	NOUN
cjgl-2613	257	18	§	§	PROPN
cjgl-2613	257	19	283(2	283(2	NUM
cjgl-2613	257	20	)	)	PUNCT
cjgl-2613	257	21	(	(	PUNCT
cjgl-2613	257	22	1971	1971	NUM
cjgl-2613	257	23	)	)	PUNCT
cjgl-2613	257	24	.	.	PUNCT
cjgl-2613	258	1	68	68	NUM
cjgl-2613	258	2	compare	compare	PROPN
cjgl-2613	258	3	n.j	n.j	PROPN
cjgl-2613	258	4	.	.	PROPN
cjgl-2613	258	5	stat	stat	PROPN
cjgl-2613	258	6	.	.	PUNCT
cjgl-2613	259	1	ann	ann	PROPN
cjgl-2613	259	2	.	.	PUNCT
cjgl-2613	260	1	§	§	PROPN
cjgl-2613	260	2	26:8a-6c	26:8a-6c	NUM
cjgl-2613	260	3	(	(	PUNCT
cjgl-2613	260	4	2011	2011	NUM
cjgl-2613	260	5	)	)	PUNCT
cjgl-2613	260	6	(	(	PUNCT
cjgl-2613	260	7	"	"	PUNCT
cjgl-2613	260	8	a	a	DET
cjgl-2613	260	9	domestic	domestic	ADJ
cjgl-2613	260	10	partnership	partnership	NOUN
cjgl-2613	260	11	...	...	PUNCT
cjgl-2613	260	12	entered	enter	VERB
cjgl-2613	260	13	into	into	ADP
cjgl-2613	260	14	outside	outside	ADP
cjgl-2613	260	15	of	of	ADP
cjgl-2613	260	16	this	this	DET
cjgl-2613	260	17	state	state	NOUN
cjgl-2613	260	18	,	,	PUNCT
cjgl-2613	260	19	which	which	PRON
cjgl-2613	260	20	is	be	AUX
cjgl-2613	260	21	valid	valid	ADJ
cjgl-2613	260	22	under	under	ADP
cjgl-2613	260	23	the	the	DET
cjgl-2613	260	24	laws	law	NOUN
cjgl-2613	260	25	of	of	ADP
cjgl-2613	260	26	the	the	DET
cjgl-2613	260	27	jurisdiction	jurisdiction	NOUN
cjgl-2613	260	28	in	in	ADP
cjgl-2613	260	29	which	which	PRON
cjgl-2613	260	30	the	the	DET
cjgl-2613	260	31	partnership	partnership	NOUN
cjgl-2613	260	32	was	be	AUX
cjgl-2613	260	33	created	create	VERB
cjgl-2613	260	34	shall	shall	AUX
cjgl-2613	260	35	be	be	AUX
cjgl-2613	260	36	valid	valid	ADJ
cjgl-2613	260	37	in	in	ADP
cjgl-2613	260	38	this	this	DET
cjgl-2613	260	39	state	state	NOUN
cjgl-2613	260	40	.	.	PUNCT
cjgl-2613	261	1	"	"	PUNCT
cjgl-2613	261	2	)	)	PUNCT
cjgl-2613	261	3	,	,	PUNCT
cjgl-2613	261	4	with	with	ADP
cjgl-2613	261	5	nev	nev	PROPN
cjgl-2613	261	6	.	.	PROPN
cjgl-2613	261	7	rev	rev	PROPN
cjgl-2613	261	8	.	.	PROPN
cjgl-2613	261	9	stat	stat	PROPN
cjgl-2613	261	10	.	.	PUNCT
cjgl-2613	262	1	§	§	PROPN
cjgl-2613	262	2	122a.500	122a.500	NUM
cjgl-2613	262	3	(	(	PUNCT
cjgl-2613	262	4	2011	2011	NUM
cjgl-2613	262	5	)	)	PUNCT
cjgl-2613	262	6	(	(	PUNCT
cjgl-2613	262	7	requiring	require	VERB
cjgl-2613	262	8	any	any	DET
cjgl-2613	262	9	union	union	NOUN
cjgl-2613	262	10	"	"	PUNCT
cjgl-2613	262	11	substantially	substantially	ADV
cjgl-2613	262	12	equivalent	equivalent	ADJ
cjgl-2613	262	13	"	"	PUNCT
cjgl-2613	262	14	to	to	ADP
cjgl-2613	262	15	a	a	DET
cjgl-2613	262	16	nevada	nevada	PROPN
cjgl-2613	262	17	domestic	domestic	ADJ
cjgl-2613	262	18	partnership	partnership	NOUN
cjgl-2613	262	19	to	to	PART
cjgl-2613	262	20	be	be	AUX
cjgl-2613	262	21	registered	register	VERB
cjgl-2613	262	22	in	in	ADP
cjgl-2613	262	23	nevada	nevada	PROPN
cjgl-2613	262	24	in	in	SCONJ
cjgl-2613	262	25	order	order	NOUN
cjgl-2613	262	26	to	to	PART
cjgl-2613	262	27	be	be	AUX
cjgl-2613	262	28	recognized	recognize	VERB
cjgl-2613	262	29	)	)	PUNCT
cjgl-2613	262	30	.	.	PUNCT
cjgl-2613	263	1	69see	69see	ADJ
cjgl-2613	263	2	gay	gay	PROPN
cjgl-2613	263	3	&	&	CCONJ
cjgl-2613	263	4	lesbian	lesbian	ADJ
cjgl-2613	263	5	advocates	advocate	NOUN
cjgl-2613	263	6	&	&	CCONJ
cjgl-2613	263	7	defenders	defender	NOUN
cjgl-2613	263	8	,	,	PUNCT
cjgl-2613	263	9	a	a	DET
cjgl-2613	263	10	short	short	ADJ
cjgl-2613	263	11	history	history	NOUN
cjgl-2613	263	12	of	of	ADP
cjgl-2613	263	13	the	the	DET
cjgl-2613	263	14	defense	defense	NOUN
cjgl-2613	263	15	of	of	ADP
cjgl-2613	263	16	marriage	marriage	NOUN
cjgl-2613	263	17	act	act	NOUN
cjgl-2613	263	18	(	(	PUNCT
cjgl-2613	263	19	2009	2009	NUM
cjgl-2613	263	20	)	)	PUNCT
cjgl-2613	263	21	,	,	PUNCT
cjgl-2613	263	22	http://www.glad.org/uploads/docs/publications/	http://www.glad.org/uploads/docs/publications/	PROPN
cjgl-2613	263	23	doma-short-history.pdf	doma-short-history.pdf	PROPN
cjgl-2613	263	24	.	.	PUNCT
cjgl-2613	264	1	in	in	ADP
cjgl-2613	264	2	1999	1999	NUM
cjgl-2613	264	3	,	,	PUNCT
cjgl-2613	264	4	california	california	PROPN
cjgl-2613	264	5	passed	pass	VERB
cjgl-2613	264	6	its	its	PRON
cjgl-2613	264	7	first	first	ADJ
cjgl-2613	264	8	domestic	domestic	ADJ
cjgl-2613	264	9	partner	partner	NOUN
cjgl-2613	264	10	legislation	legislation	NOUN
cjgl-2613	264	11	.	.	PUNCT
cjgl-2613	265	1	see	see	VERB
cjgl-2613	265	2	domestic	domestic	ADJ
cjgl-2613	265	3	partnership	partnership	NOUN
cjgl-2613	265	4	act	act	NOUN
cjgl-2613	265	5	of	of	ADP
cjgl-2613	265	6	1999	1999	NUM
cjgl-2613	265	7	,	,	PUNCT
cjgl-2613	265	8	1999	1999	NUM
cjgl-2613	265	9	cal	cal	NOUN
cjgl-2613	265	10	.	.	PUNCT
cjgl-2613	266	1	stat	stat	PROPN
cjgl-2613	266	2	.	.	PUNCT
cjgl-2613	267	1	588	588	NUM
cjgl-2613	267	2	(	(	PUNCT
cjgl-2613	267	3	codified	codify	VERB
cjgl-2613	267	4	as	as	SCONJ
cjgl-2613	267	5	amended	amend	VERB
cjgl-2613	267	6	in	in	ADP
cjgl-2613	267	7	scattered	scatter	VERB
cjgl-2613	267	8	sections	section	NOUN
cjgl-2613	267	9	of	of	ADP
cjgl-2613	267	10	cal	cal	PROPN
cjgl-2613	267	11	.	.	PUNCT
cjgl-2613	268	1	family	family	NOUN
cjgl-2613	268	2	code	code	NOUN
cjgl-2613	268	3	§	§	PROPN
cjgl-2613	268	4	297	297	NUM
cjgl-2613	268	5	,	,	PUNCT
cjgl-2613	268	6	cal	cal	PROPN
cjgl-2613	268	7	.	.	PUNCT
cjgl-2613	269	1	gov	gov	PROPN
cjgl-2613	269	2	.	.	PROPN
cjgl-2613	269	3	code	code	PROPN
cjgl-2613	269	4	§	§	PROPN
cjgl-2613	269	5	22867	22867	NUM
cjgl-2613	269	6	,	,	PUNCT
cjgl-2613	269	7	cal	cal	PROPN
cjgl-2613	269	8	.	.	PUNCT
cjgl-2613	270	1	health	health	NOUN
cjgl-2613	270	2	and	and	CCONJ
cjgl-2613	270	3	safety	safety	PROPN
cjgl-2613	270	4	code	code	NOUN
cjgl-2613	270	5	§	§	PROPN
cjgl-2613	270	6	1261	1261	NUM
cjgl-2613	270	7	)	)	PUNCT
cjgl-2613	270	8	.	.	PUNCT
cjgl-2613	271	1	in	in	ADP
cjgl-2613	271	2	2000	2000	NUM
cjgl-2613	271	3	,	,	PUNCT
cjgl-2613	271	4	vermont	vermont	PROPN
cjgl-2613	271	5	was	be	AUX
cjgl-2613	271	6	the	the	DET
cjgl-2613	271	7	first	first	ADJ
cjgl-2613	271	8	state	state	NOUN
cjgl-2613	271	9	to	to	PART
cjgl-2613	271	10	use	use	VERB
cjgl-2613	271	11	existing	exist	VERB
cjgl-2613	271	12	marital	marital	ADJ
cjgl-2613	271	13	law	law	NOUN
cjgl-2613	271	14	as	as	ADP
cjgl-2613	271	15	a	a	DET
cjgl-2613	271	16	model	model	NOUN
cjgl-2613	271	17	to	to	PART
cjgl-2613	271	18	create	create	VERB
cjgl-2613	271	19	a	a	DET
cjgl-2613	271	20	separate	separate	ADJ
cjgl-2613	271	21	set	set	NOUN
cjgl-2613	271	22	of	of	ADP
cjgl-2613	271	23	statutes	statute	NOUN
cjgl-2613	271	24	defining	define	VERB
cjgl-2613	271	25	the	the	DET
cjgl-2613	271	26	legal	legal	ADJ
cjgl-2613	271	27	rights	right	NOUN
cjgl-2613	271	28	and	and	CCONJ
cjgl-2613	271	29	responsibilities	responsibility	NOUN
cjgl-2613	271	30	of	of	ADP
cjgl-2613	271	31	same	same	ADJ
cjgl-2613	271	32	-	-	PUNCT
cjgl-2613	271	33	sex	sex	NOUN
cjgl-2613	271	34	couples	couple	NOUN
cjgl-2613	271	35	to	to	PART
cjgl-2613	271	36	be	be	AUX
cjgl-2613	271	37	joined	join	VERB
cjgl-2613	271	38	in	in	ADP
cjgl-2613	271	39	civil	civil	ADJ
cjgl-2613	271	40	union	union	NOUN
cjgl-2613	271	41	.	.	PUNCT
cjgl-2613	272	1	2000	2000	NUM
cjgl-2613	272	2	vt	vt	PROPN
cjgl-2613	272	3	.	.	PROPN
cjgl-2613	272	4	acts	act	NOUN
cjgl-2613	272	5	&	&	CCONJ
cjgl-2613	272	6	resolves	resolve	NOUN
cjgl-2613	272	7	91	91	NUM
cjgl-2613	272	8	.	.	PUNCT
cjgl-2613	273	1	columbia	columbia	PROPN
cjgl-2613	273	2	journal	journal	PROPN
cjgl-2613	273	3	of	of	ADP
cjgl-2613	273	4	gender	gender	NOUN
cjgl-2613	273	5	and	and	CCONJ
cjgl-2613	273	6	law	law	NOUN
cjgl-2613	273	7	same	same	ADJ
cjgl-2613	273	8	-	-	PUNCT
cjgl-2613	273	9	sex	sex	NOUN
cjgl-2613	273	10	legal	legal	ADJ
cjgl-2613	273	11	union	union	NOUN
cjgl-2613	273	12	for	for	ADP
cjgl-2613	273	13	purposes	purpose	NOUN
cjgl-2613	273	14	of	of	ADP
cjgl-2613	273	15	federal	federal	ADJ
cjgl-2613	273	16	law	law	NOUN
cjgl-2613	273	17	,	,	PUNCT
cjgl-2613	273	18	it	it	PRON
cjgl-2613	273	19	seems	seem	VERB
cjgl-2613	273	20	that	that	SCONJ
cjgl-2613	273	21	congress	congress	PROPN
cjgl-2613	273	22	would	would	AUX
cjgl-2613	273	23	have	have	AUX
cjgl-2613	273	24	used	use	VERB
cjgl-2613	273	25	a	a	DET
cjgl-2613	273	26	more	more	ADV
cjgl-2613	273	27	comprehensive	comprehensive	ADJ
cjgl-2613	273	28	term	term	NOUN
cjgl-2613	273	29	or	or	CCONJ
cjgl-2613	273	30	phrase	phrase	NOUN
cjgl-2613	273	31	than	than	ADP
cjgl-2613	273	32	the	the	DET
cjgl-2613	273	33	word	word	NOUN
cjgl-2613	273	34	"	"	PUNCT
cjgl-2613	273	35	marriage	marriage	NOUN
cjgl-2613	273	36	.	.	PUNCT
cjgl-2613	273	37	"	"	PUNCT
cjgl-2613	274	1	congress	congress	PROPN
cjgl-2613	274	2	made	make	VERB
cjgl-2613	274	3	clear	clear	ADJ
cjgl-2613	274	4	that	that	SCONJ
cjgl-2613	274	5	spouses	spouse	NOUN
cjgl-2613	274	6	and	and	CCONJ
cjgl-2613	274	7	domestic	domestic	ADJ
cjgl-2613	274	8	partners	partner	NOUN
cjgl-2613	274	9	are	be	AUX
cjgl-2613	274	10	not	not	PART
cjgl-2613	274	11	the	the	DET
cjgl-2613	274	12	same	same	ADJ
cjgl-2613	274	13	during	during	ADP
cjgl-2613	274	14	debate	debate	NOUN
cjgl-2613	274	15	involving	involve	VERB
cjgl-2613	274	16	the	the	DET
cjgl-2613	274	17	family	family	NOUN
cjgl-2613	274	18	and	and	CCONJ
cjgl-2613	274	19	medical	medical	ADJ
cjgl-2613	274	20	leave	leave	PROPN
cjgl-2613	274	21	act	act	NOUN
cjgl-2613	274	22	of	of	ADP
cjgl-2613	274	23	1993	1993	NUM
cjgl-2613	274	24	(	(	PUNCT
cjgl-2613	274	25	"	"	PUNCT
cjgl-2613	274	26	fmla	fmla	NOUN
cjgl-2613	274	27	"	"	PUNCT
cjgl-2613	274	28	)	)	PUNCT
cjgl-2613	274	29	,	,	PUNCT
cjgl-2613	274	30	federal	federal	ADJ
cjgl-2613	274	31	legislation	legislation	NOUN
cjgl-2613	274	32	enacted	enact	VERB
cjgl-2613	274	33	prior	prior	ADV
cjgl-2613	274	34	to	to	ADP
cjgl-2613	274	35	doma	doma	NOUN
cjgl-2613	274	36	.	.	PUNCT
cjgl-2613	274	37	70	70	NUM
cjgl-2613	274	38	when	when	SCONJ
cjgl-2613	274	39	the	the	DET
cjgl-2613	274	40	secretary	secretary	NOUN
cjgl-2613	274	41	of	of	ADP
cjgl-2613	274	42	labor	labor	PROPN
cjgl-2613	274	43	published	publish	VERB
cjgl-2613	274	44	the	the	DET
cjgl-2613	274	45	final	final	ADJ
cjgl-2613	274	46	regulations	regulation	NOUN
cjgl-2613	274	47	concerning	concern	VERB
cjgl-2613	274	48	fmla	fmla	NOUN
cjgl-2613	274	49	,	,	PUNCT
cjgl-2613	274	50	he	he	PRON
cjgl-2613	274	51	stated	state	VERB
cjgl-2613	274	52	that	that	SCONJ
cjgl-2613	274	53	the	the	DET
cjgl-2613	274	54	definition	definition	NOUN
cjgl-2613	274	55	of	of	ADP
cjgl-2613	274	56	"	"	PUNCT
cjgl-2613	274	57	spouse	spouse	NOUN
cjgl-2613	274	58	"	"	PUNCT
cjgl-2613	274	59	and	and	CCONJ
cjgl-2613	274	60	the	the	DET
cjgl-2613	274	61	legislative	legislative	ADJ
cjgl-2613	274	62	history	history	NOUN
cjgl-2613	274	63	both	both	PRON
cjgl-2613	274	64	precluded	preclude	VERB
cjgl-2613	274	65	broadening	broaden	VERB
cjgl-2613	274	66	the	the	DET
cjgl-2613	274	67	definition	definition	NOUN
cjgl-2613	274	68	to	to	PART
cjgl-2613	274	69	include	include	VERB
cjgl-2613	274	70	domestic	domestic	ADJ
cjgl-2613	274	71	partners	partner	NOUN
cjgl-2613	274	72	in	in	ADP
cjgl-2613	274	73	committed	committed	ADJ
cjgl-2613	274	74	relationships	relationship	NOUN
cjgl-2613	274	75	,	,	PUNCT
cjgl-2613	274	76	including	include	VERB
cjgl-2613	274	77	same	same	ADJ
cjgl-2613	274	78	-	-	PUNCT
cjgl-2613	274	79	sex	sex	NOUN
cjgl-2613	274	80	relationships	relationship	NOUN
cjgl-2613	274	81	.	.	PUNCT
cjgl-2613	275	1	7	7	X
cjgl-2613	275	2	'	'	PART
cjgl-2613	275	3	the	the	DET
cjgl-2613	275	4	most	most	ADV
cjgl-2613	275	5	obvious	obvious	ADJ
cjgl-2613	275	6	reason	reason	NOUN
cjgl-2613	275	7	for	for	ADP
cjgl-2613	275	8	use	use	NOUN
cjgl-2613	275	9	of	of	ADP
cjgl-2613	275	10	the	the	DET
cjgl-2613	275	11	word	word	NOUN
cjgl-2613	275	12	"	"	PUNCT
cjgl-2613	275	13	marriage	marriage	NOUN
cjgl-2613	275	14	"	"	PUNCT
cjgl-2613	275	15	is	be	AUX
cjgl-2613	275	16	that	that	SCONJ
cjgl-2613	275	17	congress	congress	PROPN
cjgl-2613	275	18	intended	intend	VERB
cjgl-2613	275	19	doma	doma	NOUN
cjgl-2613	275	20	to	to	PART
cjgl-2613	275	21	be	be	AUX
cjgl-2613	275	22	limited	limit	VERB
cjgl-2613	275	23	in	in	ADP
cjgl-2613	275	24	scope	scope	NOUN
cjgl-2613	275	25	.	.	PUNCT
cjgl-2613	276	1	the	the	DET
cjgl-2613	276	2	purpose	purpose	NOUN
cjgl-2613	276	3	of	of	ADP
cjgl-2613	276	4	doma	doma	PROPN
cjgl-2613	276	5	was	be	AUX
cjgl-2613	276	6	to	to	PART
cjgl-2613	276	7	protect	protect	VERB
cjgl-2613	276	8	the	the	DET
cjgl-2613	276	9	venerable	venerable	ADJ
cjgl-2613	276	10	institution	institution	NOUN
cjgl-2613	276	11	of	of	ADP
cjgl-2613	276	12	marriage	marriage	NOUN
cjgl-2613	276	13	,	,	PUNCT
cjgl-2613	276	14	not	not	PART
cjgl-2613	276	15	to	to	PART
cjgl-2613	276	16	prohibit	prohibit	VERB
cjgl-2613	276	17	recognition	recognition	NOUN
cjgl-2613	276	18	of	of	ADP
cjgl-2613	276	19	any	any	DET
cjgl-2613	276	20	and	and	CCONJ
cjgl-2613	276	21	all	all	PRON
cjgl-2613	276	22	same	same	ADJ
cjgl-2613	276	23	-	-	PUNCT
cjgl-2613	276	24	sex	sex	NOUN
cjgl-2613	276	25	legal	legal	ADJ
cjgl-2613	276	26	unions	union	NOUN
cjgl-2613	276	27	.	.	PUNCT
cjgl-2613	277	1	72	72	NUM
cjgl-2613	278	1	according	accord	VERB
cjgl-2613	278	2	to	to	ADP
cjgl-2613	278	3	doma	doma	PROPN
cjgl-2613	278	4	's	's	PART
cjgl-2613	278	5	legislative	legislative	ADJ
cjgl-2613	278	6	history	history	NOUN
cjgl-2613	278	7	,	,	PUNCT
cjgl-2613	278	8	one	one	NUM
cjgl-2613	278	9	of	of	ADP
cjgl-2613	278	10	the	the	DET
cjgl-2613	278	11	governmental	governmental	ADJ
cjgl-2613	278	12	interests	interest	NOUN
cjgl-2613	278	13	advanced	advance	VERB
cjgl-2613	278	14	by	by	ADP
cjgl-2613	278	15	doma	doma	PROPN
cjgl-2613	278	16	is	be	AUX
cjgl-2613	278	17	the	the	DET
cjgl-2613	278	18	defense	defense	NOUN
cjgl-2613	278	19	and	and	CCONJ
cjgl-2613	278	20	nurturing	nurture	VERB
cjgl-2613	278	21	of	of	ADP
cjgl-2613	278	22	traditional	traditional	ADJ
cjgl-2613	278	23	,	,	PUNCT
cjgl-2613	278	24	heterosexual	heterosexual	ADJ
cjgl-2613	278	25	marriage	marriage	NOUN
cjgl-2613	278	26	.	.	PUNCT
cjgl-2613	279	1	73	73	NUM
cjgl-2613	279	2	the	the	DET
cjgl-2613	279	3	word	word	NOUN
cjgl-2613	279	4	"	"	PUNCT
cjgl-2613	279	5	traditional	traditional	ADJ
cjgl-2613	279	6	"	"	PUNCT
cjgl-2613	279	7	is	be	AUX
cjgl-2613	279	8	attached	attach	VERB
cjgl-2613	279	9	to	to	ADP
cjgl-2613	279	10	the	the	DET
cjgl-2613	279	11	concept	concept	NOUN
cjgl-2613	279	12	of	of	ADP
cjgl-2613	279	13	marriage	marriage	NOUN
cjgl-2613	279	14	throughout	throughout	ADP
cjgl-2613	279	15	doma	doma	NOUN
cjgl-2613	279	16	's	's	PART
cjgl-2613	279	17	legislative	legislative	ADJ
cjgl-2613	279	18	history	history	NOUN
cjgl-2613	279	19	.	.	PUNCT
cjgl-2613	280	1	74	74	NUM
cjgl-2613	280	2	it	it	PRON
cjgl-2613	280	3	certainly	certainly	ADV
cjgl-2613	280	4	can	can	AUX
cjgl-2613	280	5	not	not	PART
cjgl-2613	280	6	be	be	AUX
cjgl-2613	280	7	said	say	VERB
cjgl-2613	280	8	that	that	SCONJ
cjgl-2613	280	9	domestic	domestic	ADJ
cjgl-2613	280	10	partnerships	partnership	NOUN
cjgl-2613	280	11	are	be	AUX
cjgl-2613	280	12	traditional	traditional	ADJ
cjgl-2613	280	13	or	or	CCONJ
cjgl-2613	280	14	have	have	AUX
cjgl-2613	280	15	been	be	AUX
cjgl-2613	280	16	in	in	ADP
cjgl-2613	280	17	america	america	PROPN
cjgl-2613	280	18	for	for	ADP
cjgl-2613	280	19	two	two	NUM
cjgl-2613	280	20	hundred	hundred	NUM
cjgl-2613	280	21	years	year	NOUN
cjgl-2613	280	22	,	,	PUNCT
cjgl-2613	280	23	so	so	SCONJ
cjgl-2613	280	24	it	it	PRON
cjgl-2613	280	25	would	would	AUX
cjgl-2613	280	26	seem	seem	VERB
cjgl-2613	280	27	that	that	SCONJ
cjgl-2613	280	28	domestic	domestic	ADJ
cjgl-2613	280	29	partnerships	partnership	NOUN
cjgl-2613	280	30	70	70	NUM
cjgl-2613	280	31	family	family	NOUN
cjgl-2613	280	32	and	and	CCONJ
cjgl-2613	280	33	medical	medical	ADJ
cjgl-2613	280	34	leave	leave	PROPN
cjgl-2613	280	35	act	act	NOUN
cjgl-2613	280	36	of	of	ADP
cjgl-2613	280	37	1993	1993	NUM
cjgl-2613	280	38	,	,	PUNCT
cjgl-2613	280	39	29	29	NUM
cjgl-2613	280	40	u.s.c	u.s.c	ADJ
cjgl-2613	280	41	.	.	PUNCT
cjgl-2613	281	1	§	§	PROPN
cjgl-2613	281	2	2601	2601	NUM
cjgl-2613	281	3	(	(	PUNCT
cjgl-2613	281	4	2011	2011	NUM
cjgl-2613	281	5	)	)	PUNCT
cjgl-2613	281	6	.	.	PUNCT
cjgl-2613	282	1	see	see	VERB
cjgl-2613	282	2	defense	defense	NOUN
cjgl-2613	282	3	of	of	ADP
cjgl-2613	282	4	marriage	marriage	NOUN
cjgl-2613	282	5	act	act	PROPN
cjgl-2613	282	6	:	:	PUNCT
cjgl-2613	282	7	hearing	hear	VERB
cjgl-2613	282	8	on	on	ADP
cjgl-2613	282	9	s.	s.	PROPN
cjgl-2613	282	10	1	1	NUM
cjgl-2613	282	11	740	740	NUM
cjgl-2613	282	12	before	before	ADP
cjgl-2613	282	13	s.	s.	PROPN
cjgl-2613	282	14	comm	comm	NOUN
cjgl-2613	282	15	.	.	PUNCT
cjgl-2613	283	1	on	on	ADP
cjgl-2613	283	2	the	the	DET
cjgl-2613	283	3	judiciary	judiciary	NOUN
cjgl-2613	283	4	,	,	PUNCT
cjgl-2613	283	5	104th	104th	ADJ
cjgl-2613	283	6	cong	cong	NOUN
cjgl-2613	283	7	.	.	PUNCT
cjgl-2613	284	1	5	5	NUM
cjgl-2613	284	2	(	(	PUNCT
cjgl-2613	284	3	1996	1996	NUM
cjgl-2613	284	4	)	)	PUNCT
cjgl-2613	285	1	[	[	X
cjgl-2613	285	2	hereinafter	hereinafter	NOUN
cjgl-2613	285	3	hearing	hearing	NOUN
cjgl-2613	285	4	]	]	PUNCT
cjgl-2613	285	5	(	(	PUNCT
cjgl-2613	285	6	statement	statement	NOUN
cjgl-2613	285	7	of	of	ADP
cjgl-2613	285	8	sen	sen	PROPN
cjgl-2613	285	9	.	.	PROPN
cjgl-2613	285	10	don	don	PROPN
cjgl-2613	285	11	nickles	nickle	NOUN
cjgl-2613	285	12	,	,	PUNCT
cjgl-2613	285	13	member	member	NOUN
cjgl-2613	285	14	,	,	PUNCT
cjgl-2613	285	15	s.	s.	PROPN
cjgl-2613	285	16	comm	comm	PROPN
cjgl-2613	285	17	.	.	PUNCT
cjgl-2613	286	1	on	on	ADP
cjgl-2613	286	2	the	the	DET
cjgl-2613	286	3	judiciary	judiciary	NOUN
cjgl-2613	286	4	)	)	PUNCT
cjgl-2613	286	5	(	(	PUNCT
cjgl-2613	286	6	discussing	discuss	VERB
cjgl-2613	286	7	the	the	DET
cjgl-2613	286	8	importance	importance	NOUN
cjgl-2613	286	9	of	of	ADP
cjgl-2613	286	10	defining	define	VERB
cjgl-2613	286	11	spouse	spouse	NOUN
cjgl-2613	286	12	for	for	ADP
cjgl-2613	286	13	the	the	DET
cjgl-2613	286	14	family	family	NOUN
cjgl-2613	286	15	and	and	CCONJ
cjgl-2613	286	16	medical	medical	ADJ
cjgl-2613	286	17	leave	leave	NOUN
cjgl-2613	286	18	act	act	NOUN
cjgl-2613	286	19	because	because	SCONJ
cjgl-2613	286	20	of	of	ADP
cjgl-2613	286	21	petitions	petition	NOUN
cjgl-2613	286	22	to	to	ADP
cjgl-2613	286	23	the	the	DET
cjgl-2613	286	24	dep't	dep't	NOUN
cjgl-2613	286	25	of	of	ADP
cjgl-2613	286	26	labor	labor	NOUN
cjgl-2613	286	27	to	to	PART
cjgl-2613	286	28	expand	expand	VERB
cjgl-2613	286	29	the	the	DET
cjgl-2613	286	30	definition	definition	NOUN
cjgl-2613	286	31	to	to	PART
cjgl-2613	286	32	include	include	VERB
cjgl-2613	286	33	unmarried	unmarried	ADJ
cjgl-2613	286	34	partners	partner	NOUN
cjgl-2613	286	35	,	,	PUNCT
cjgl-2613	286	36	both	both	CCONJ
cjgl-2613	286	37	same	same	ADJ
cjgl-2613	286	38	-	-	PUNCT
cjgl-2613	286	39	sex	sex	NOUN
cjgl-2613	286	40	and	and	CCONJ
cjgl-2613	286	41	opposite	opposite	ADJ
cjgl-2613	286	42	sex	sex	NOUN
cjgl-2613	286	43	)	)	PUNCT
cjgl-2613	286	44	.	.	PUNCT
cjgl-2613	287	1	71	71	NUM
cjgl-2613	287	2	see	see	VERB
cjgl-2613	287	3	142	142	NUM
cjgl-2613	287	4	cong	cong	NOUN
cjgl-2613	287	5	.	.	PUNCT
cjgl-2613	288	1	rec	rec	PROPN
cjgl-2613	288	2	.	.	PUNCT
cjgl-2613	288	3	s4,869	s4,869	PROPN
cjgl-2613	288	4	(	(	PUNCT
cjgl-2613	288	5	1996	1996	NUM
cjgl-2613	288	6	)	)	PUNCT
cjgl-2613	288	7	(	(	PUNCT
cjgl-2613	288	8	introductory	introductory	ADJ
cjgl-2613	288	9	remarks	remark	NOUN
cjgl-2613	288	10	of	of	ADP
cjgl-2613	288	11	sen	sen	PROPN
cjgl-2613	288	12	.	.	PROPN
cjgl-2613	288	13	nickles	nickles	PROPN
cjgl-2613	288	14	)	)	PUNCT
cjgl-2613	288	15	(	(	PUNCT
cjgl-2613	288	16	"	"	PUNCT
cjgl-2613	288	17	another	another	DET
cjgl-2613	288	18	example	example	NOUN
cjgl-2613	288	19	of	of	ADP
cjgl-2613	288	20	why	why	SCONJ
cjgl-2613	288	21	we	we	PRON
cjgl-2613	288	22	need	need	VERB
cjgl-2613	288	23	a	a	DET
cjgl-2613	288	24	federal	federal	ADJ
cjgl-2613	288	25	definition	definition	NOUN
cjgl-2613	288	26	of	of	ADP
cjgl-2613	288	27	the	the	DET
cjgl-2613	288	28	terms	term	NOUN
cjgl-2613	288	29	'	'	PART
cjgl-2613	288	30	marriage	marriage	NOUN
cjgl-2613	288	31	'	'	PUNCT
cjgl-2613	288	32	and	and	CCONJ
cjgl-2613	288	33	'	'	PUNCT
cjgl-2613	288	34	spouse	spouse	NOUN
cjgl-2613	288	35	'	'	PUNCT
cjgl-2613	288	36	stems	stem	NOUN
cjgl-2613	288	37	from	from	ADP
cjgl-2613	288	38	experience	experience	NOUN
cjgl-2613	288	39	during	during	ADP
cjgl-2613	288	40	debate	debate	NOUN
cjgl-2613	288	41	on	on	ADP
cjgl-2613	288	42	the	the	DET
cjgl-2613	288	43	family	family	NOUN
cjgl-2613	288	44	and	and	CCONJ
cjgl-2613	288	45	medical	medical	ADJ
cjgl-2613	288	46	leave	leave	PROPN
cjgl-2613	288	47	act	act	NOUN
cjgl-2613	288	48	of	of	ADP
cjgl-2613	288	49	1993	1993	NUM
cjgl-2613	288	50	.	.	PUNCT
cjgl-2613	288	51	"	"	PUNCT
cjgl-2613	288	52	)	)	PUNCT
cjgl-2613	288	53	.	.	PUNCT
cjgl-2613	289	1	72	72	NUM
cjgl-2613	289	2	hearing	hearing	NOUN
cjgl-2613	289	3	,	,	PUNCT
cjgl-2613	289	4	supra	supra	PROPN
cjgl-2613	289	5	note	note	PROPN
cjgl-2613	289	6	70	70	NUM
cjgl-2613	289	7	,	,	PUNCT
cjgl-2613	289	8	at	at	ADP
cjgl-2613	289	9	10	10	NUM
cjgl-2613	289	10	-	-	SYM
cjgl-2613	289	11	11	11	NUM
cjgl-2613	289	12	(	(	PUNCT
cjgl-2613	289	13	statement	statement	NOUN
cjgl-2613	289	14	of	of	ADP
cjgl-2613	289	15	sen	sen	PROPN
cjgl-2613	289	16	.	.	PROPN
cjgl-2613	289	17	paul	paul	PROPN
cjgl-2613	289	18	simon	simon	PROPN
cjgl-2613	289	19	,	,	PUNCT
cjgl-2613	289	20	member	member	NOUN
cjgl-2613	289	21	,	,	PUNCT
cjgl-2613	289	22	s.	s.	PROPN
cjgl-2613	289	23	comm	comm	PROPN
cjgl-2613	289	24	.	.	PUNCT
cjgl-2613	290	1	on	on	ADP
cjgl-2613	290	2	the	the	DET
cjgl-2613	290	3	judiciary	judiciary	NOUN
cjgl-2613	290	4	)	)	PUNCT
cjgl-2613	290	5	.	.	PUNCT
cjgl-2613	291	1	even	even	ADV
cjgl-2613	291	2	proponents	proponent	NOUN
cjgl-2613	291	3	of	of	ADP
cjgl-2613	291	4	doma	doma	NOUN
cjgl-2613	291	5	advocated	advocate	VERB
cjgl-2613	291	6	for	for	ADP
cjgl-2613	291	7	some	some	DET
cjgl-2613	291	8	legal	legal	ADJ
cjgl-2613	291	9	protection	protection	NOUN
cjgl-2613	291	10	for	for	ADP
cjgl-2613	291	11	same	same	ADJ
cjgl-2613	291	12	-	-	PUNCT
cjgl-2613	291	13	sex	sex	NOUN
cjgl-2613	291	14	couples	couple	NOUN
cjgl-2613	291	15	with	with	ADP
cjgl-2613	291	16	respect	respect	NOUN
cjgl-2613	291	17	to	to	ADP
cjgl-2613	291	18	hospital	hospital	NOUN
cjgl-2613	291	19	visitation	visitation	NOUN
cjgl-2613	291	20	and	and	CCONJ
cjgl-2613	291	21	other	other	ADJ
cjgl-2613	291	22	similar	similar	ADJ
cjgl-2613	291	23	rights	right	NOUN
cjgl-2613	291	24	.	.	PUNCT
cjgl-2613	292	1	i	i	PRON
cjgl-2613	292	2	d.	d.	PROPN
cjgl-2613	292	3	13	13	NUM
cjgl-2613	292	4	see	see	VERB
cjgl-2613	292	5	supra	supra	PROPN
cjgl-2613	292	6	note	note	NOUN
cjgl-2613	292	7	12	12	NUM
cjgl-2613	292	8	.	.	PUNCT
cjgl-2613	293	1	74	74	NUM
cjgl-2613	293	2	see	see	VERB
cjgl-2613	293	3	generally	generally	ADV
cjgl-2613	293	4	hearing	hear	VERB
cjgl-2613	293	5	,	,	PUNCT
cjgl-2613	293	6	supra	supra	PROPN
cjgl-2613	293	7	note	note	NOUN
cjgl-2613	293	8	70	70	NUM
cjgl-2613	293	9	.	.	PUNCT
cjgl-2613	294	1	columbia	columbia	PROPN
cjgl-2613	294	2	journal	journal	PROPN
cjgl-2613	294	3	of	of	ADP
cjgl-2613	294	4	gender	gender	NOUN
cjgl-2613	294	5	and	and	CCONJ
cjgl-2613	294	6	law	law	NOUN
cjgl-2613	294	7	were	be	AUX
cjgl-2613	294	8	not	not	PART
cjgl-2613	294	9	within	within	ADP
cjgl-2613	294	10	congressional	congressional	ADJ
cjgl-2613	294	11	purview	purview	NOUN
cjgl-2613	294	12	at	at	ADP
cjgl-2613	294	13	the	the	DET
cjgl-2613	294	14	time	time	NOUN
cjgl-2613	294	15	doma	doma	PROPN
cjgl-2613	294	16	was	be	AUX
cjgl-2613	294	17	enacted	enact	VERB
cjgl-2613	294	18	.	.	PUNCT
cjgl-2613	295	1	75	75	NUM
cjgl-2613	295	2	during	during	ADP
cjgl-2613	295	3	the	the	DET
cjgl-2613	295	4	committee	committee	NOUN
cjgl-2613	295	5	hearings	hearing	NOUN
cjgl-2613	295	6	,	,	PUNCT
cjgl-2613	295	7	there	there	PRON
cjgl-2613	295	8	was	be	VERB
cjgl-2613	295	9	also	also	ADV
cjgl-2613	295	10	frequent	frequent	ADJ
cjgl-2613	295	11	mention	mention	NOUN
cjgl-2613	295	12	of	of	ADP
cjgl-2613	295	13	the	the	DET
cjgl-2613	295	14	"	"	PUNCT
cjgl-2613	295	15	preferred	preferred	ADJ
cjgl-2613	295	16	"	"	PUNCT
cjgl-2613	295	17	status	status	NOUN
cjgl-2613	295	18	of	of	ADP
cjgl-2613	295	19	marriage	marriage	NOUN
cjgl-2613	295	20	or	or	CCONJ
cjgl-2613	295	21	marriage	marriage	NOUN
cjgl-2613	295	22	as	as	ADP
cjgl-2613	295	23	a	a	DET
cjgl-2613	295	24	"	"	PUNCT
cjgl-2613	295	25	preferred	preferred	ADJ
cjgl-2613	295	26	institution	institution	NOUN
cjgl-2613	295	27	"	"	PUNCT
cjgl-2613	295	28	with	with	ADP
cjgl-2613	295	29	respect	respect	NOUN
cjgl-2613	295	30	to	to	ADP
cjgl-2613	295	31	a	a	DET
cjgl-2613	295	32	variety	variety	NOUN
cjgl-2613	295	33	of	of	ADP
cjgl-2613	295	34	laws	law	NOUN
cjgl-2613	295	35	.	.	PUNCT
cjgl-2613	296	1	76	76	NUM
cjgl-2613	297	1	it	it	PRON
cjgl-2613	297	2	is	be	AUX
cjgl-2613	297	3	difficult	difficult	ADJ
cjgl-2613	297	4	to	to	PART
cjgl-2613	297	5	imagine	imagine	VERB
cjgl-2613	297	6	that	that	SCONJ
cjgl-2613	297	7	domestic	domestic	ADJ
cjgl-2613	297	8	partnerships	partnership	NOUN
cjgl-2613	297	9	were	be	AUX
cjgl-2613	297	10	viewed	view	VERB
cjgl-2613	297	11	by	by	ADP
cjgl-2613	297	12	congress	congress	PROPN
cjgl-2613	297	13	as	as	ADP
cjgl-2613	297	14	a	a	DET
cjgl-2613	297	15	"	"	PUNCT
cjgl-2613	297	16	preferred	preferred	ADJ
cjgl-2613	297	17	institution	institution	NOUN
cjgl-2613	297	18	"	"	PUNCT
cjgl-2613	297	19	deserving	deserving	ADJ
cjgl-2613	297	20	of	of	ADP
cjgl-2613	297	21	"	"	PUNCT
cjgl-2613	297	22	preferred	preferred	ADJ
cjgl-2613	297	23	"	"	PUNCT
cjgl-2613	297	24	status	status	NOUN
cjgl-2613	297	25	,	,	PUNCT
cjgl-2613	297	26	which	which	PRON
cjgl-2613	297	27	would	would	AUX
cjgl-2613	297	28	be	be	AUX
cjgl-2613	297	29	the	the	DET
cjgl-2613	297	30	case	case	NOUN
cjgl-2613	297	31	if	if	SCONJ
cjgl-2613	297	32	domestic	domestic	ADJ
cjgl-2613	297	33	partnerships	partnership	NOUN
cjgl-2613	297	34	were	be	AUX
cjgl-2613	297	35	encompassed	encompass	VERB
cjgl-2613	297	36	within	within	ADP
cjgl-2613	297	37	the	the	DET
cjgl-2613	297	38	definition	definition	NOUN
cjgl-2613	297	39	of	of	ADP
cjgl-2613	297	40	marriage	marriage	NOUN
cjgl-2613	297	41	.	.	PUNCT
cjgl-2613	298	1	the	the	DET
cjgl-2613	298	2	defense	defense	NOUN
cjgl-2613	298	3	of	of	ADP
cjgl-2613	298	4	marriage	marriage	NOUN
cjgl-2613	298	5	act	act	NOUN
cjgl-2613	298	6	was	be	AUX
cjgl-2613	298	7	enacted	enact	VERB
cjgl-2613	298	8	in	in	ADP
cjgl-2613	298	9	response	response	NOUN
cjgl-2613	298	10	to	to	ADP
cjgl-2613	298	11	concerns	concern	NOUN
cjgl-2613	298	12	about	about	ADP
cjgl-2613	298	13	marriage	marriage	NOUN
cjgl-2613	298	14	.	.	PUNCT
cjgl-2613	299	1	77	77	NUM
cjgl-2613	299	2	the	the	DET
cjgl-2613	299	3	title	title	NOUN
cjgl-2613	299	4	of	of	ADP
cjgl-2613	299	5	the	the	DET
cjgl-2613	299	6	legislation	legislation	NOUN
cjgl-2613	299	7	speaks	speak	VERB
cjgl-2613	299	8	for	for	ADP
cjgl-2613	299	9	itself	itself	PRON
cjgl-2613	299	10	.	.	PUNCT
cjgl-2613	300	1	the	the	DET
cjgl-2613	300	2	traditional	traditional	ADJ
cjgl-2613	300	3	institution	institution	NOUN
cjgl-2613	300	4	of	of	ADP
cjgl-2613	300	5	marriage	marriage	NOUN
cjgl-2613	300	6	was	be	AUX
cjgl-2613	300	7	the	the	DET
cjgl-2613	300	8	key	key	ADJ
cjgl-2613	300	9	-7	-7	INTJ
cjgl-2613	300	10	not	not	PART
cjgl-2613	300	11	the	the	DET
cjgl-2613	300	12	legal	legal	ADJ
cjgl-2613	300	13	rights	right	NOUN
cjgl-2613	300	14	and	and	CCONJ
cjgl-2613	300	15	responsibilities	responsibility	NOUN
cjgl-2613	300	16	of	of	ADP
cjgl-2613	300	17	same	same	ADJ
cjgl-2613	300	18	-	-	PUNCT
cjgl-2613	300	19	sex	sex	NOUN
cjgl-2613	300	20	couples	couple	NOUN
cjgl-2613	300	21	.	.	PUNCT
cjgl-2613	301	1	78	78	NUM
cjgl-2613	301	2	marriage	marriage	NOUN
cjgl-2613	301	3	was	be	AUX
cjgl-2613	301	4	the	the	DET
cjgl-2613	301	5	sole	sole	ADJ
cjgl-2613	301	6	focus	focus	NOUN
cjgl-2613	301	7	of	of	ADP
cjgl-2613	301	8	congress	congress	PROPN
cjgl-2613	301	9	at	at	ADP
cjgl-2613	301	10	the	the	DET
cjgl-2613	301	11	time	time	NOUN
cjgl-2613	301	12	doma	doma	PROPN
cjgl-2613	301	13	was	be	AUX
cjgl-2613	301	14	enacted	enact	VERB
cjgl-2613	301	15	,	,	PUNCT
cjgl-2613	301	16	and	and	CCONJ
cjgl-2613	301	17	consequently	consequently	ADV
cjgl-2613	301	18	,	,	PUNCT
cjgl-2613	301	19	congress	congress	PROPN
cjgl-2613	301	20	did	do	AUX
cjgl-2613	301	21	not	not	PART
cjgl-2613	301	22	intend	intend	VERB
cjgl-2613	301	23	the	the	DET
cjgl-2613	301	24	word	word	NOUN
cjgl-2613	301	25	"	"	PUNCT
cjgl-2613	301	26	marriage	marriage	NOUN
cjgl-2613	301	27	"	"	PUNCT
cjgl-2613	301	28	to	to	PART
cjgl-2613	301	29	include	include	VERB
cjgl-2613	301	30	domestic	domestic	ADJ
cjgl-2613	301	31	partnerships	partnership	NOUN
cjgl-2613	301	32	when	when	SCONJ
cjgl-2613	301	33	congress	congress	PROPN
cjgl-2613	301	34	enacted	enact	VERB
cjgl-2613	301	35	doma	doma	NOUN
cjgl-2613	301	36	.	.	PUNCT
cjgl-2613	302	1	79	79	NUM
cjgl-2613	302	2	c.	c.	PROPN
cjgl-2613	302	3	chevron	chevron	PROPN
cjgl-2613	302	4	analysis	analysis	NOUN
cjgl-2613	302	5	of	of	ADP
cjgl-2613	302	6	the	the	DET
cjgl-2613	302	7	irs	irs	PROPN
cjgl-2613	302	8	interpretation	interpretation	NOUN
cjgl-2613	302	9	of	of	ADP
cjgl-2613	302	10	the	the	DET
cjgl-2613	302	11	defense	defense	NOUN
cjgl-2613	302	12	of	of	ADP
cjgl-2613	302	13	marriage	marriage	NOUN
cjgl-2613	302	14	act	act	NOUN
cjgl-2613	302	15	the	the	DET
cjgl-2613	302	16	irs	irs	PROPN
cjgl-2613	302	17	decision	decision	NOUN
cjgl-2613	302	18	not	not	PART
cjgl-2613	302	19	to	to	PART
cjgl-2613	302	20	apply	apply	VERB
cjgl-2613	302	21	doma	doma	NOUN
cjgl-2613	302	22	to	to	ADP
cjgl-2613	302	23	the	the	DET
cjgl-2613	302	24	federal	federal	ADJ
cjgl-2613	302	25	income	income	NOUN
cjgl-2613	302	26	taxation	taxation	NOUN
cjgl-2613	302	27	of	of	ADP
cjgl-2613	302	28	domestic	domestic	ADJ
cjgl-2613	302	29	partners	partner	NOUN
cjgl-2613	302	30	should	should	AUX
cjgl-2613	302	31	be	be	AUX
cjgl-2613	302	32	respected	respect	VERB
cjgl-2613	302	33	because	because	SCONJ
cjgl-2613	302	34	it	it	PRON
cjgl-2613	302	35	represents	represent	VERB
cjgl-2613	302	36	a	a	DET
cjgl-2613	302	37	reasonable	reasonable	ADJ
cjgl-2613	302	38	interpretation	interpretation	NOUN
cjgl-2613	302	39	of	of	ADP
cjgl-2613	302	40	a	a	DET
cjgl-2613	302	41	technical	technical	ADJ
cjgl-2613	302	42	and	and	CCONJ
cjgl-2613	302	43	complex	complex	ADJ
cjgl-2613	302	44	statutory	statutory	ADJ
cjgl-2613	302	45	scheme	scheme	NOUN
cjgl-2613	302	46	that	that	SCONJ
cjgl-2613	302	47	the	the	DET
cjgl-2613	302	48	agency	agency	NOUN
cjgl-2613	302	49	is	be	AUX
cjgl-2613	302	50	entrusted	entrust	VERB
cjgl-2613	302	51	to	to	PART
cjgl-2613	302	52	administer.80	administer.80	VERB
cjgl-2613	302	53	a	a	DET
cjgl-2613	302	54	review	review	NOUN
cjgl-2613	302	55	of	of	ADP
cjgl-2613	302	56	the	the	DET
cjgl-2613	302	57	statutory	statutory	ADJ
cjgl-2613	302	58	language	language	NOUN
cjgl-2613	302	59	and	and	CCONJ
cjgl-2613	302	60	legislative	legislative	ADJ
cjgl-2613	302	61	history	history	NOUN
cjgl-2613	302	62	of	of	ADP
cjgl-2613	302	63	75	75	NUM
cjgl-2613	302	64	the	the	DET
cjgl-2613	302	65	house	house	NOUN
cjgl-2613	302	66	report	report	NOUN
cjgl-2613	302	67	is	be	AUX
cjgl-2613	302	68	replete	replete	ADJ
cjgl-2613	302	69	with	with	ADP
cjgl-2613	302	70	references	reference	NOUN
cjgl-2613	302	71	to	to	ADP
cjgl-2613	302	72	200	200	NUM
cjgl-2613	302	73	ycars	ycar	NOUN
cjgl-2613	302	74	of	of	ADP
cjgl-2613	302	75	american	american	ADJ
cjgl-2613	302	76	tradition	tradition	NOUN
cjgl-2613	302	77	and	and	CCONJ
cjgl-2613	302	78	references	reference	NOUN
cjgl-2613	302	79	to	to	ADP
cjgl-2613	302	80	marriage	marriage	NOUN
cjgl-2613	302	81	as	as	ADP
cjgl-2613	302	82	an	an	DET
cjgl-2613	302	83	"	"	PUNCT
cjgl-2613	302	84	institution	institution	NOUN
cjgl-2613	302	85	that	that	PRON
cjgl-2613	302	86	is	be	AUX
cjgl-2613	302	87	the	the	DET
cjgl-2613	302	88	keystone	keystone	NOUN
cjgl-2613	302	89	in	in	ADP
cjgl-2613	302	90	the	the	DET
cjgl-2613	302	91	arch	arch	NOUN
cjgl-2613	302	92	of	of	ADP
cjgl-2613	302	93	civilization	civilization	NOUN
cjgl-2613	302	94	.	.	PUNCT
cjgl-2613	302	95	"	"	PUNCT
cjgl-2613	303	1	see	see	VERB
cjgl-2613	303	2	supra	supra	PROPN
cjgl-2613	303	3	note	note	PROPN
cjgl-2613	303	4	12	12	NUM
cjgl-2613	303	5	,	,	PUNCT
cjgl-2613	303	6	at	at	ADP
cjgl-2613	303	7	15	15	NUM
cjgl-2613	303	8	.	.	PUNCT
cjgl-2613	304	1	76	76	NUM
cjgl-2613	304	2	see	see	VERB
cjgl-2613	304	3	i	i	PRON
cjgl-2613	304	4	d.	d.	PROPN
cjgl-2613	304	5	at	at	ADP
cjgl-2613	304	6	30	30	NUM
cjgl-2613	304	7	.	.	PUNCT
cjgl-2613	305	1	77	77	NUM
cjgl-2613	305	2	see	see	VERB
cjgl-2613	305	3	supra	supra	PROPN
cjgl-2613	305	4	part	part	PROPN
cjgl-2613	305	5	ii	ii	PROPN
cjgl-2613	305	6	.	.	PUNCT
cjgl-2613	305	7	a.	a.	PROPN
cjgl-2613	305	8	and	and	CCONJ
cjgl-2613	305	9	b.	b.	PROPN
cjgl-2613	305	10	71	71	NUM
cjgl-2613	305	11	see	see	VERB
cjgl-2613	305	12	supra	supra	PROPN
cjgl-2613	305	13	part	part	PROPN
cjgl-2613	305	14	ii	ii	PROPN
cjgl-2613	305	15	.	.	PUNCT
cjgl-2613	305	16	a.	a.	PROPN
cjgl-2613	305	17	and	and	CCONJ
cjgl-2613	305	18	b.	b.	PROPN
cjgl-2613	305	19	79	79	NUM
cjgl-2613	305	20	see	see	VERB
cjgl-2613	305	21	supra	supra	PROPN
cjgl-2613	305	22	part	part	PROPN
cjgl-2613	305	23	ii	ii	PROPN
cjgl-2613	305	24	.	.	PUNCT
cjgl-2613	305	25	a.	a.	PROPN
cjgl-2613	305	26	and	and	CCONJ
cjgl-2613	305	27	b.	b.	PROPN
cjgl-2613	305	28	80	80	NUM
cjgl-2613	305	29	chevron	chevron	NOUN
cjgl-2613	305	30	,	,	PUNCT
cjgl-2613	305	31	467	467	NUM
cjgl-2613	305	32	u.s	u.s	PROPN
cjgl-2613	305	33	.	.	PROPN
cjgl-2613	305	34	at	at	ADP
cjgl-2613	305	35	843	843	NUM
cjgl-2613	305	36	n.	n.	NOUN
cjgl-2613	306	1	i	i	PRON
cjgl-2613	306	2	i	i	PRON
cjgl-2613	306	3	(	(	PUNCT
cjgl-2613	306	4	"	"	PUNCT
cjgl-2613	306	5	the	the	DET
cjgl-2613	306	6	court	court	NOUN
cjgl-2613	306	7	need	need	AUX
cjgl-2613	306	8	not	not	PART
cjgl-2613	306	9	conclude	conclude	VERB
cjgl-2613	306	10	that	that	SCONJ
cjgl-2613	306	11	the	the	DET
cjgl-2613	306	12	agency	agency	NOUN
cjgl-2613	306	13	construction	construction	NOUN
cjgl-2613	306	14	was	be	AUX
cjgl-2613	306	15	the	the	DET
cjgl-2613	306	16	only	only	ADJ
cjgl-2613	306	17	one	one	NUM
cjgl-2613	306	18	it	it	PRON
cjgl-2613	306	19	permissibly	permissibly	ADV
cjgl-2613	306	20	could	could	AUX
cjgl-2613	306	21	have	have	AUX
cjgl-2613	306	22	adopted	adopt	VERB
cjgl-2613	306	23	to	to	PART
cjgl-2613	306	24	uphold	uphold	VERB
cjgl-2613	306	25	the	the	DET
cjgl-2613	306	26	construction	construction	NOUN
cjgl-2613	306	27	,	,	PUNCT
cjgl-2613	306	28	or	or	CCONJ
cjgl-2613	306	29	even	even	ADV
cjgl-2613	306	30	the	the	DET
cjgl-2613	306	31	reading	reading	NOUN
cjgl-2613	306	32	the	the	DET
cjgl-2613	306	33	court	court	NOUN
cjgl-2613	306	34	would	would	AUX
cjgl-2613	306	35	have	have	AUX
cjgl-2613	306	36	reached	reach	VERB
cjgl-2613	306	37	if	if	SCONJ
cjgl-2613	306	38	the	the	DET
cjgl-2613	306	39	question	question	NOUN
cjgl-2613	306	40	initially	initially	ADV
cjgl-2613	306	41	had	have	AUX
cjgl-2613	306	42	arisen	arise	VERB
cjgl-2613	306	43	in	in	ADP
cjgl-2613	306	44	a	a	DET
cjgl-2613	306	45	judicial	judicial	ADJ
cjgl-2613	306	46	proceeding	proceeding	NOUN
cjgl-2613	306	47	.	.	PUNCT
cjgl-2613	306	48	"	"	PUNCT
cjgl-2613	307	1	(	(	PUNCT
cjgl-2613	307	2	citations	citation	NOUN
cjgl-2613	307	3	omitted	omit	VERB
cjgl-2613	307	4	)	)	PUNCT
cjgl-2613	307	5	)	)	PUNCT
cjgl-2613	307	6	.	.	PUNCT
cjgl-2613	308	1	columbia	columbia	PROPN
cjgl-2613	308	2	journal	journal	PROPN
cjgl-2613	308	3	of	of	ADP
cjgl-2613	308	4	gender	gender	NOUN
cjgl-2613	308	5	and	and	CCONJ
cjgl-2613	308	6	law	law	NOUN
cjgl-2613	308	7	doma	doma	NOUN
cjgl-2613	308	8	reveals	reveal	VERB
cjgl-2613	308	9	that	that	SCONJ
cjgl-2613	308	10	congress	congress	PROPN
cjgl-2613	308	11	did	do	AUX
cjgl-2613	308	12	not	not	PART
cjgl-2613	308	13	intend	intend	VERB
cjgl-2613	308	14	the	the	DET
cjgl-2613	308	15	word	word	NOUN
cjgl-2613	308	16	"	"	PUNCT
cjgl-2613	308	17	marriage	marriage	NOUN
cjgl-2613	308	18	"	"	PUNCT
cjgl-2613	308	19	to	to	PART
cjgl-2613	308	20	include	include	VERB
cjgl-2613	308	21	domestic	domestic	ADJ
cjgl-2613	308	22	partnerships	partnership	NOUN
cjgl-2613	308	23	.	.	PUNCT
cjgl-2613	309	1	81	81	NUM
cjgl-2613	309	2	even	even	ADV
cjgl-2613	309	3	if	if	SCONJ
cjgl-2613	309	4	one	one	NUM
cjgl-2613	309	5	were	be	AUX
cjgl-2613	309	6	to	to	PART
cjgl-2613	309	7	disagree	disagree	VERB
cjgl-2613	309	8	,	,	PUNCT
cjgl-2613	309	9	it	it	PRON
cjgl-2613	309	10	can	can	AUX
cjgl-2613	309	11	not	not	PART
cjgl-2613	309	12	be	be	AUX
cjgl-2613	309	13	said	say	VERB
cjgl-2613	309	14	that	that	SCONJ
cjgl-2613	309	15	congress	congress	PROPN
cjgl-2613	309	16	clearly	clearly	ADV
cjgl-2613	309	17	intended	intend	VERB
cjgl-2613	309	18	the	the	DET
cjgl-2613	309	19	word	word	NOUN
cjgl-2613	309	20	"	"	PUNCT
cjgl-2613	309	21	marriage	marriage	NOUN
cjgl-2613	309	22	"	"	PUNCT
cjgl-2613	309	23	to	to	PART
cjgl-2613	309	24	encompass	encompass	VERB
cjgl-2613	309	25	domestic	domestic	ADJ
cjgl-2613	309	26	partnerships	partnership	NOUN
cjgl-2613	309	27	.	.	PUNCT
cjgl-2613	310	1	82	82	NUM
cjgl-2613	310	2	doma	doma	NOUN
cjgl-2613	310	3	does	do	AUX
cjgl-2613	310	4	not	not	PART
cjgl-2613	310	5	explicitly	explicitly	ADV
cjgl-2613	310	6	define	define	VERB
cjgl-2613	310	7	the	the	DET
cjgl-2613	310	8	word	word	NOUN
cjgl-2613	310	9	"	"	PUNCT
cjgl-2613	310	10	marriage	marriage	NOUN
cjgl-2613	310	11	"	"	PUNCT
cjgl-2613	310	12	to	to	PART
cjgl-2613	310	13	include	include	VERB
cjgl-2613	310	14	domestic	domestic	ADJ
cjgl-2613	310	15	partnerships	partnership	NOUN
cjgl-2613	310	16	,	,	PUNCT
cjgl-2613	310	17	and	and	CCONJ
cjgl-2613	310	18	its	its	PRON
cjgl-2613	310	19	legislative	legislative	ADJ
cjgl-2613	310	20	history	history	NOUN
cjgl-2613	310	21	does	do	AUX
cjgl-2613	310	22	not	not	PART
cjgl-2613	310	23	plainly	plainly	ADV
cjgl-2613	310	24	indicate	indicate	VERB
cjgl-2613	310	25	that	that	SCONJ
cjgl-2613	310	26	the	the	DET
cjgl-2613	310	27	word	word	NOUN
cjgl-2613	310	28	"	"	PUNCT
cjgl-2613	310	29	marriage	marriage	NOUN
cjgl-2613	310	30	"	"	PUNCT
cjgl-2613	310	31	also	also	ADV
cjgl-2613	310	32	refers	refer	VERB
cjgl-2613	310	33	to	to	ADP
cjgl-2613	310	34	domestic	domestic	ADJ
cjgl-2613	310	35	partnerships	partnership	NOUN
cjgl-2613	310	36	.	.	PUNCT
cjgl-2613	311	1	83	83	NUM
cjgl-2613	311	2	at	at	ADP
cjgl-2613	311	3	best	good	ADJ
cjgl-2613	311	4	,	,	PUNCT
cjgl-2613	311	5	congressional	congressional	ADJ
cjgl-2613	311	6	intent	intent	NOUN
cjgl-2613	311	7	is	be	AUX
cjgl-2613	311	8	ambiguous	ambiguous	ADJ
cjgl-2613	311	9	with	with	ADP
cjgl-2613	311	10	respect	respect	NOUN
cjgl-2613	311	11	to	to	ADP
cjgl-2613	311	12	this	this	DET
cjgl-2613	311	13	particular	particular	ADJ
cjgl-2613	311	14	issue	issue	NOUN
cjgl-2613	311	15	.	.	PUNCT
cjgl-2613	312	1	84	84	NUM
cjgl-2613	312	2	under	under	ADP
cjgl-2613	312	3	the	the	DET
cjgl-2613	312	4	chevron	chevron	NOUN
cjgl-2613	312	5	standard	standard	NOUN
cjgl-2613	312	6	,	,	PUNCT
cjgl-2613	312	7	if	if	SCONJ
cjgl-2613	312	8	congressional	congressional	ADJ
cjgl-2613	312	9	intent	intent	NOUN
cjgl-2613	312	10	is	be	AUX
cjgl-2613	312	11	not	not	PART
cjgl-2613	312	12	clear	clear	ADJ
cjgl-2613	312	13	,	,	PUNCT
cjgl-2613	312	14	agency	agency	NOUN
cjgl-2613	312	15	interpretation	interpretation	NOUN
cjgl-2613	312	16	of	of	ADP
cjgl-2613	312	17	the	the	DET
cjgl-2613	312	18	language	language	NOUN
cjgl-2613	312	19	at	at	ADP
cjgl-2613	312	20	issue	issue	NOUN
cjgl-2613	312	21	should	should	AUX
cjgl-2613	312	22	be	be	AUX
cjgl-2613	312	23	respected	respect	VERB
cjgl-2613	312	24	so	so	ADV
cjgl-2613	312	25	long	long	ADV
cjgl-2613	312	26	as	as	SCONJ
cjgl-2613	312	27	it	it	PRON
cjgl-2613	312	28	is	be	AUX
cjgl-2613	312	29	based	base	VERB
cjgl-2613	312	30	on	on	ADP
cjgl-2613	312	31	a	a	DET
cjgl-2613	312	32	reasonable	reasonable	ADJ
cjgl-2613	312	33	construction	construction	NOUN
cjgl-2613	312	34	of	of	ADP
cjgl-2613	312	35	the	the	DET
cjgl-2613	312	36	statute.85	statute.85	PROPN
cjgl-2613	312	37	thus	thus	ADV
cjgl-2613	312	38	,	,	PUNCT
cjgl-2613	312	39	the	the	DET
cjgl-2613	312	40	irs	irs	PROPN
cjgl-2613	312	41	decision	decision	NOUN
cjgl-2613	312	42	not	not	PART
cjgl-2613	312	43	to	to	PART
cjgl-2613	312	44	apply	apply	VERB
cjgl-2613	312	45	doma	doma	NOUN
cjgl-2613	312	46	to	to	ADP
cjgl-2613	312	47	the	the	DET
cjgl-2613	312	48	federal	federal	ADJ
cjgl-2613	312	49	income	income	NOUN
cjgl-2613	312	50	taxation	taxation	NOUN
cjgl-2613	312	51	of	of	ADP
cjgl-2613	312	52	domestic	domestic	ADJ
cjgl-2613	312	53	partners	partner	NOUN
cjgl-2613	312	54	should	should	AUX
cjgl-2613	312	55	be	be	AUX
cjgl-2613	312	56	respected	respect	VERB
cjgl-2613	312	57	because	because	SCONJ
cjgl-2613	312	58	it	it	PRON
cjgl-2613	312	59	is	be	AUX
cjgl-2613	312	60	based	base	VERB
cjgl-2613	312	61	on	on	ADP
cjgl-2613	312	62	a	a	DET
cjgl-2613	312	63	permissible	permissible	ADJ
cjgl-2613	312	64	construction	construction	NOUN
cjgl-2613	312	65	of	of	ADP
cjgl-2613	312	66	the	the	DET
cjgl-2613	312	67	statute	statute	NOUN
cjgl-2613	312	68	.	.	PUNCT
cjgl-2613	313	1	86	86	NUM
cjgl-2613	313	2	d.	d.	PROPN
cjgl-2613	313	3	federal	federal	PROPN
cjgl-2613	313	4	court	court	PROPN
cjgl-2613	313	5	interpretations	interpretation	NOUN
cjgl-2613	313	6	of	of	ADP
cjgl-2613	313	7	the	the	DET
cjgl-2613	313	8	defense	defense	NOUN
cjgl-2613	313	9	of	of	ADP
cjgl-2613	313	10	marriage	marriage	NOUN
cjgl-2613	313	11	act	act	NOUN
cjgl-2613	313	12	courts	court	NOUN
cjgl-2613	313	13	have	have	AUX
cjgl-2613	313	14	typically	typically	ADV
cjgl-2613	313	15	agreed	agree	VERB
cjgl-2613	313	16	that	that	SCONJ
cjgl-2613	313	17	doma	doma	PROPN
cjgl-2613	313	18	pertains	pertain	VERB
cjgl-2613	313	19	to	to	ADP
cjgl-2613	313	20	marriage	marriage	NOUN
cjgl-2613	313	21	and	and	CCONJ
cjgl-2613	313	22	not	not	PART
cjgl-2613	313	23	domestic	domestic	ADJ
cjgl-2613	313	24	partnerships	partnership	NOUN
cjgl-2613	313	25	.	.	PUNCT
cjgl-2613	314	1	smelt	smelt	VERB
cjgl-2613	314	2	v.	v.	ADP
cjgl-2613	314	3	county	county	PROPN
cjgl-2613	314	4	of	of	ADP
cjgl-2613	314	5	orange	orange	PROPN
cjgl-2613	314	6	,	,	PUNCT
cjgl-2613	314	7	california87	california87	NOUN
cjgl-2613	314	8	and	and	CCONJ
cjgl-2613	314	9	rabin	rabin	PROPN
cjgl-2613	314	10	v.	v.	ADP
cjgl-2613	314	11	schoenmann88	schoenmann88	NOUN
cjgl-2613	314	12	are	be	AUX
cjgl-2613	314	13	two	two	NUM
cjgl-2613	314	14	federal	federal	ADJ
cjgl-2613	314	15	court	court	NOUN
cjgl-2613	314	16	cases	case	NOUN
cjgl-2613	314	17	that	that	PRON
cjgl-2613	314	18	consider	consider	VERB
cjgl-2613	314	19	the	the	DET
cjgl-2613	314	20	relationship	relationship	NOUN
cjgl-2613	314	21	between	between	ADP
cjgl-2613	314	22	doma	doma	NOUN
cjgl-2613	314	23	and	and	CCONJ
cjgl-2613	314	24	domestic	domestic	ADJ
cjgl-2613	314	25	partnerships	partnership	NOUN
cjgl-2613	314	26	.	.	PUNCT
cjgl-2613	315	1	in	in	ADP
cjgl-2613	315	2	these	these	DET
cjgl-2613	315	3	cases	case	NOUN
cjgl-2613	315	4	,	,	PUNCT
cjgl-2613	315	5	the	the	DET
cjgl-2613	315	6	ninth	ninth	ADJ
cjgl-2613	315	7	circuit	circuit	NOUN
cjgl-2613	315	8	held	hold	VERB
cjgl-2613	315	9	that	that	SCONJ
cjgl-2613	315	10	doma	doma	PROPN
cjgl-2613	315	11	has	have	VERB
cjgl-2613	315	12	no	no	DET
cjgl-2613	315	13	bearing	bearing	NOUN
cjgl-2613	315	14	on	on	ADP
cjgl-2613	315	15	domestic	domestic	ADJ
cjgl-2613	315	16	partners	partner	NOUN
cjgl-2613	315	17	because	because	SCONJ
cjgl-2613	315	18	domestic	domestic	ADJ
cjgl-2613	315	19	partnership	partnership	NOUN
cjgl-2613	315	20	is	be	AUX
cjgl-2613	315	21	not	not	PART
cjgl-2613	315	22	identical	identical	ADJ
cjgl-2613	315	23	to	to	ADP
cjgl-2613	315	24	marriage	marriage	NOUN
cjgl-2613	315	25	and	and	CCONJ
cjgl-2613	315	26	domestic	domestic	ADJ
cjgl-2613	315	27	partners	partner	NOUN
cjgl-2613	315	28	are	be	AUX
cjgl-2613	315	29	not	not	PART
cjgl-2613	315	30	spouses	spouse	NOUN
cjgl-2613	315	31	.	.	PUNCT
cjgl-2613	316	1	81	81	NUM
cjgl-2613	316	2	see	see	VERB
cjgl-2613	316	3	supra	supra	PROPN
cjgl-2613	316	4	part	part	PROPN
cjgl-2613	316	5	ii	ii	PROPN
cjgl-2613	316	6	.	.	PUNCT
cjgl-2613	316	7	a.	a.	PROPN
cjgl-2613	316	8	and	and	CCONJ
cjgl-2613	316	9	b.	b.	PROPN
cjgl-2613	316	10	82	82	NUM
cjgl-2613	316	11	seesupra	seesupra	PROPN
cjgl-2613	316	12	part	part	PROPN
cjgl-2613	316	13	ii	ii	PROPN
cjgl-2613	316	14	.	.	PUNCT
cjgl-2613	316	15	a.	a.	PROPN
cjgl-2613	316	16	and	and	CCONJ
cjgl-2613	316	17	b.	b.	PROPN
cjgl-2613	316	18	'	'	PUNCT
cjgl-2613	316	19	3	3	NUM
cjgl-2613	316	20	see	see	VERB
cjgl-2613	316	21	supra	supra	PROPN
cjgl-2613	316	22	part	part	PROPN
cjgl-2613	316	23	ii	ii	PROPN
cjgl-2613	316	24	.	.	PUNCT
cjgl-2613	316	25	a.	a.	PROPN
cjgl-2613	316	26	and	and	CCONJ
cjgl-2613	316	27	b.	b.	PROPN
cjgl-2613	316	28	84see	84see	PROPN
cjgl-2613	316	29	supra	supra	PROPN
cjgl-2613	316	30	part	part	PROPN
cjgl-2613	316	31	h.	h.	PROPN
cjgl-2613	316	32	a.	a.	PROPN
cjgl-2613	316	33	and	and	CCONJ
cjgl-2613	316	34	b.	b.	PROPN
cjgl-2613	316	35	'	'	PUNCT
cjgl-2613	316	36	5	5	NUM
cjgl-2613	316	37	nat'l	nat'l	PROPN
cjgl-2613	316	38	cable	cable	NOUN
cjgl-2613	316	39	and	and	CCONJ
cjgl-2613	316	40	telecomm	telecomm	NOUN
cjgl-2613	316	41	.	.	PUNCT
cjgl-2613	317	1	ass'n	ass'n	PROPN
cjgl-2613	317	2	,	,	PUNCT
cjgl-2613	317	3	545	545	NUM
cjgl-2613	317	4	u.s	u.s	PROPN
cjgl-2613	317	5	.	.	PROPN
cjgl-2613	317	6	967	967	NUM
cjgl-2613	317	7	,	,	PUNCT
cjgl-2613	317	8	986	986	NUM
cjgl-2613	317	9	(	(	PUNCT
cjgl-2613	317	10	2005	2005	NUM
cjgl-2613	317	11	)	)	PUNCT
cjgl-2613	317	12	.	.	PUNCT
cjgl-2613	318	1	86	86	NUM
cjgl-2613	318	2	chevron	chevron	NOUN
cjgl-2613	318	3	,	,	PUNCT
cjgl-2613	318	4	467	467	NUM
cjgl-2613	318	5	u.s	u.s	PROPN
cjgl-2613	318	6	.	.	PROPN
cjgl-2613	318	7	at	at	ADP
cjgl-2613	318	8	843	843	NUM
cjgl-2613	318	9	n.	n.	PROPN
cjgl-2613	318	10	ii	ii	PROPN
cjgl-2613	318	11	.	.	PUNCT
cjgl-2613	318	12	'	'	PUNCT
cjgl-2613	318	13	7	7	NUM
cjgl-2613	318	14	smelt	smelt	NOUN
cjgl-2613	318	15	v.	v.	ADP
cjgl-2613	318	16	county	county	PROPN
cjgl-2613	318	17	of	of	ADP
cjgl-2613	318	18	orange	orange	PROPN
cjgl-2613	318	19	,	,	PUNCT
cjgl-2613	318	20	447	447	NUM
cjgl-2613	318	21	f.3d	f.3d	NUM
cjgl-2613	318	22	673	673	NUM
cjgl-2613	318	23	(	(	PUNCT
cjgl-2613	318	24	9th	9th	ADJ
cjgl-2613	318	25	cir	cir	NOUN
cjgl-2613	318	26	.	.	PUNCT
cjgl-2613	318	27	2006	2006	NUM
cjgl-2613	318	28	)	)	PUNCT
cjgl-2613	318	29	.	.	PUNCT
cjgl-2613	319	1	88	88	NUM
cjgl-2613	319	2	in	in	ADP
cjgl-2613	319	3	re	re	X
cjgl-2613	319	4	rabin	rabin	PROPN
cjgl-2613	319	5	v.	v.	PROPN
cjgl-2613	319	6	schoenmann	schoenmann	PROPN
cjgl-2613	319	7	,	,	PUNCT
cjgl-2613	319	8	359	359	NUM
cjgl-2613	319	9	b.r	b.r	PROPN
cjgl-2613	319	10	.	.	PROPN
cjgl-2613	319	11	242	242	NUM
cjgl-2613	319	12	(	(	PUNCT
cjgl-2613	319	13	b.a.p	b.a.p	NOUN
cjgl-2613	319	14	.	.	PUNCT
cjgl-2613	319	15	9th	9th	ADJ
cjgl-2613	319	16	cir	cir	NOUN
cjgl-2613	319	17	.	.	PUNCT
cjgl-2613	319	18	2007	2007	NUM
cjgl-2613	319	19	)	)	PUNCT
cjgl-2613	319	20	.	.	PUNCT
cjgl-2613	320	1	columbia	columbia	PROPN
cjgl-2613	320	2	journal	journal	PROPN
cjgl-2613	320	3	of	of	ADP
cjgl-2613	320	4	gender	gender	NOUN
cjgl-2613	320	5	and	and	CCONJ
cjgl-2613	320	6	law	law	NOUN
cjgl-2613	320	7	smelt	smelt	NOUN
cjgl-2613	320	8	v.	v.	ADP
cjgl-2613	320	9	county	county	PROPN
cjgl-2613	320	10	of	of	ADP
cjgl-2613	320	11	orange	orange	PROPN
cjgl-2613	320	12	in	in	ADP
cjgl-2613	320	13	smelt	smelt	PROPN
cjgl-2613	320	14	,	,	PUNCT
cjgl-2613	320	15	the	the	DET
cjgl-2613	320	16	ninth	ninth	ADJ
cjgl-2613	320	17	circuit	circuit	NOUN
cjgl-2613	320	18	determined	determine	VERB
cjgl-2613	320	19	that	that	SCONJ
cjgl-2613	320	20	a	a	DET
cjgl-2613	320	21	domestic	domestic	ADJ
cjgl-2613	320	22	partner	partner	NOUN
cjgl-2613	320	23	does	do	AUX
cjgl-2613	320	24	not	not	PART
cjgl-2613	320	25	constitute	constitute	VERB
cjgl-2613	320	26	a	a	DET
cjgl-2613	320	27	married	married	ADJ
cjgl-2613	320	28	individual	individual	NOUN
cjgl-2613	320	29	.	.	PUNCT
cjgl-2613	321	1	89	89	NUM
cjgl-2613	322	1	therefore	therefore	ADV
cjgl-2613	322	2	,	,	PUNCT
cjgl-2613	322	3	domestic	domestic	ADJ
cjgl-2613	322	4	partners	partner	NOUN
cjgl-2613	322	5	arthur	arthur	PROPN
cjgl-2613	322	6	smelt	smelt	PROPN
cjgl-2613	322	7	and	and	CCONJ
cjgl-2613	322	8	christopher	christopher	PROPN
cjgl-2613	322	9	hammer	hammer	PROPN
cjgl-2613	322	10	lacked	lacked	AUX
cjgl-2613	322	11	standing	stand	VERB
cjgl-2613	322	12	to	to	PART
cjgl-2613	322	13	challenge	challenge	VERB
cjgl-2613	322	14	doma	doma	NOUN
cjgl-2613	322	15	.	.	PUNCT
cjgl-2613	323	1	90	90	NUM
cjgl-2613	323	2	smelt	smelt	NOUN
cjgl-2613	323	3	and	and	CCONJ
cjgl-2613	323	4	hammer	hammer	NOUN
cjgl-2613	323	5	were	be	AUX
cjgl-2613	323	6	domestic	domestic	ADJ
cjgl-2613	323	7	partners	partner	NOUN
cjgl-2613	323	8	in	in	ADP
cjgl-2613	323	9	california	california	PROPN
cjgl-2613	323	10	who	who	PRON
cjgl-2613	323	11	sought	seek	VERB
cjgl-2613	323	12	to	to	ADP
cjgl-2613	323	13	marry.91	marry.91	NOUN
cjgl-2613	323	14	at	at	ADP
cjgl-2613	323	15	the	the	DET
cjgl-2613	323	16	time	time	NOUN
cjgl-2613	323	17	,	,	PUNCT
cjgl-2613	323	18	california	california	PROPN
cjgl-2613	323	19	law	law	NOUN
cjgl-2613	323	20	prohibited	prohibit	VERB
cjgl-2613	323	21	same	same	ADJ
cjgl-2613	323	22	-	-	PUNCT
cjgl-2613	323	23	sex	sex	NOUN
cjgl-2613	323	24	marriage	marriage	NOUN
cjgl-2613	323	25	.	.	PUNCT
cjgl-2613	324	1	92	92	NUM
cjgl-2613	324	2	as	as	ADP
cjgl-2613	324	3	a	a	DET
cjgl-2613	324	4	result	result	NOUN
cjgl-2613	324	5	,	,	PUNCT
cjgl-2613	324	6	smelt	smelt	NOUN
cjgl-2613	324	7	and	and	CCONJ
cjgl-2613	324	8	hammer	hammer	NOUN
cjgl-2613	324	9	brought	bring	VERB
cjgl-2613	324	10	suit	suit	NOUN
cjgl-2613	324	11	against	against	ADP
cjgl-2613	324	12	local	local	ADJ
cjgl-2613	324	13	and	and	CCONJ
cjgl-2613	324	14	state	state	NOUN
cjgl-2613	324	15	officials	official	NOUN
cjgl-2613	324	16	who	who	PRON
cjgl-2613	324	17	refused	refuse	VERB
cjgl-2613	324	18	to	to	PART
cjgl-2613	324	19	issue	issue	VERB
cjgl-2613	324	20	the	the	DET
cjgl-2613	324	21	couple	couple	NOUN
cjgl-2613	324	22	a	a	DET
cjgl-2613	324	23	marriage	marriage	NOUN
cjgl-2613	324	24	license	license	NOUN
cjgl-2613	324	25	.	.	PUNCT
cjgl-2613	325	1	93	93	NUM
cjgl-2613	325	2	smelt	smelt	NOUN
cjgl-2613	325	3	and	and	CCONJ
cjgl-2613	325	4	hammer	hammer	NOUN
cjgl-2613	325	5	claimed	claim	VERB
cjgl-2613	325	6	that	that	SCONJ
cjgl-2613	325	7	doma	doma	PROPN
cjgl-2613	325	8	and	and	CCONJ
cjgl-2613	325	9	the	the	DET
cjgl-2613	325	10	california	california	PROPN
cjgl-2613	325	11	statute	statute	PROPN
cjgl-2613	325	12	prohibiting	prohibit	VERB
cjgl-2613	325	13	same	same	ADJ
cjgl-2613	325	14	-	-	PUNCT
cjgl-2613	325	15	sex	sex	NOUN
cjgl-2613	325	16	marriage	marriage	NOUN
cjgl-2613	325	17	violated	violate	VERB
cjgl-2613	325	18	sections	section	NOUN
cjgl-2613	325	19	of	of	ADP
cjgl-2613	325	20	the	the	DET
cjgl-2613	325	21	federal	federal	ADJ
cjgl-2613	325	22	constitution	constitution	NOUN
cjgl-2613	325	23	.	.	PUNCT
cjgl-2613	326	1	94	94	NUM
cjgl-2613	326	2	declining	decline	VERB
cjgl-2613	326	3	to	to	PART
cjgl-2613	326	4	decide	decide	VERB
cjgl-2613	326	5	the	the	DET
cjgl-2613	326	6	substantive	substantive	ADJ
cjgl-2613	326	7	issues	issue	NOUN
cjgl-2613	326	8	before	before	ADP
cjgl-2613	326	9	it	it	PRON
cjgl-2613	326	10	,	,	PUNCT
cjgl-2613	326	11	the	the	DET
cjgl-2613	326	12	ninth	ninth	ADJ
cjgl-2613	326	13	circuit	circuit	NOUN
cjgl-2613	326	14	ruled	rule	VERB
cjgl-2613	326	15	that	that	SCONJ
cjgl-2613	326	16	smelt	smelt	NOUN
cjgl-2613	326	17	and	and	CCONJ
cjgl-2613	326	18	hammer	hammer	NOUN
cjgl-2613	326	19	lacked	lack	VERB
cjgl-2613	326	20	the	the	DET
cjgl-2613	326	21	requisite	requisite	ADJ
cjgl-2613	326	22	standing	standing	NOUN
cjgl-2613	326	23	to	to	PART
cjgl-2613	326	24	challenge	challenge	VERB
cjgl-2613	326	25	doma	doma	NOUN
cjgl-2613	326	26	,	,	PUNCT
cjgl-2613	326	27	95	95	NUM
cjgl-2613	326	28	reasoning	reasoning	NOUN
cjgl-2613	326	29	that	that	SCONJ
cjgl-2613	326	30	only	only	ADV
cjgl-2613	326	31	married	married	ADJ
cjgl-2613	326	32	individuals	individual	NOUN
cjgl-2613	326	33	have	have	AUX
cjgl-2613	326	34	standing	stand	VERB
cjgl-2613	326	35	to	to	PART
cjgl-2613	326	36	challenge	challenge	VERB
cjgl-2613	326	37	doma	doma	NOUN
cjgl-2613	326	38	's	's	PART
cjgl-2613	326	39	marriage	marriage	NOUN
cjgl-2613	326	40	definition	definition	NOUN
cjgl-2613	326	41	.	.	PUNCT
cjgl-2613	327	1	96	96	NUM
cjgl-2613	327	2	in	in	ADP
cjgl-2613	327	3	considering	consider	VERB
cjgl-2613	327	4	whether	whether	SCONJ
cjgl-2613	327	5	a	a	DET
cjgl-2613	327	6	domestic	domestic	ADJ
cjgl-2613	327	7	partner	partner	NOUN
cjgl-2613	327	8	constitutes	constitute	VERB
cjgl-2613	327	9	a	a	DET
cjgl-2613	327	10	married	married	ADJ
cjgl-2613	327	11	individual	individual	NOUN
cjgl-2613	327	12	,	,	PUNCT
cjgl-2613	327	13	the	the	DET
cjgl-2613	327	14	ninth	ninth	ADJ
cjgl-2613	327	15	circuit	circuit	NOUN
cjgl-2613	327	16	focused	focus	VERB
cjgl-2613	327	17	on	on	ADP
cjgl-2613	327	18	three	three	NUM
cjgl-2613	327	19	main	main	ADJ
cjgl-2613	327	20	points	point	NOUN
cjgl-2613	327	21	.	.	PUNCT
cjgl-2613	328	1	first	first	ADV
cjgl-2613	328	2	,	,	PUNCT
cjgl-2613	328	3	no	no	DET
cjgl-2613	328	4	state	state	NOUN
cjgl-2613	328	5	had	have	AUX
cjgl-2613	328	6	determined	determine	VERB
cjgl-2613	328	7	that	that	SCONJ
cjgl-2613	328	8	smelt	smelt	NOUN
cjgl-2613	328	9	and	and	CCONJ
cjgl-2613	328	10	hammer	hammer	NOUN
cjgl-2613	328	11	89	89	NUM
cjgl-2613	328	12	smelt	smelt	NOUN
cjgl-2613	328	13	,	,	PUNCT
cjgl-2613	328	14	447	447	NUM
cjgl-2613	328	15	f.3d	f.3d	NUM
cjgl-2613	328	16	at	at	ADP
cjgl-2613	328	17	682	682	NUM
cjgl-2613	328	18	-	-	SYM
cjgl-2613	328	19	86	86	NUM
cjgl-2613	328	20	.	.	PUNCT
cjgl-2613	329	1	90	90	NUM
cjgl-2613	329	2	ld	ld	NOUN
cjgl-2613	329	3	.	.	PUNCT
cjgl-2613	330	1	at	at	ADP
cjgl-2613	330	2	686	686	NUM
cjgl-2613	330	3	.	.	PUNCT
cjgl-2613	330	4	91	91	NUM
cjgl-2613	331	1	i	i	PRON
cjgl-2613	331	2	d.	d.	PROPN
cjgl-2613	331	3	at	at	ADP
cjgl-2613	331	4	676	676	NUM
cjgl-2613	331	5	.	.	PUNCT
cjgl-2613	332	1	92	92	NUM
cjgl-2613	332	2	cal	cal	NOUN
cjgl-2613	332	3	.	.	PUNCT
cjgl-2613	333	1	fam	fam	AUX
cjgl-2613	333	2	.	.	PUNCT
cjgl-2613	333	3	code	code	PROPN
cjgl-2613	333	4	§	§	PROPN
cjgl-2613	333	5	308.5	308.5	NUM
cjgl-2613	333	6	(	(	PUNCT
cjgl-2613	333	7	2011	2011	NUM
cjgl-2613	333	8	)	)	PUNCT
cjgl-2613	333	9	(	(	PUNCT
cjgl-2613	333	10	"	"	PUNCT
cjgl-2613	333	11	only	only	ADJ
cjgl-2613	333	12	marriage	marriage	NOUN
cjgl-2613	333	13	between	between	ADP
cjgl-2613	333	14	a	a	DET
cjgl-2613	333	15	man	man	NOUN
cjgl-2613	333	16	and	and	CCONJ
cjgl-2613	333	17	a	a	DET
cjgl-2613	333	18	woman	woman	NOUN
cjgl-2613	333	19	is	be	AUX
cjgl-2613	333	20	valid	valid	ADJ
cjgl-2613	333	21	or	or	CCONJ
cjgl-2613	333	22	recognized	recognize	VERB
cjgl-2613	333	23	in	in	ADP
cjgl-2613	333	24	california	california	PROPN
cjgl-2613	333	25	.	.	PUNCT
cjgl-2613	333	26	"	"	PUNCT
cjgl-2613	333	27	)	)	PUNCT
cjgl-2613	333	28	;	;	PUNCT
cjgl-2613	333	29	contra	contra	PROPN
cjgl-2613	333	30	in	in	ADP
cjgl-2613	333	31	re	re	PROPN
cjgl-2613	333	32	marriage	marriage	NOUN
cjgl-2613	333	33	cases	case	NOUN
cjgl-2613	333	34	,	,	PUNCT
cjgl-2613	333	35	76	76	NUM
cjgl-2613	333	36	cal.rptr.3d	cal.rptr.3d	NOUN
cjgl-2613	333	37	683	683	NUM
cjgl-2613	333	38	,	,	PUNCT
cjgl-2613	333	39	765	765	NUM
cjgl-2613	333	40	(	(	PUNCT
cjgl-2613	333	41	cal	cal	PROPN
cjgl-2613	333	42	.	.	NOUN
cjgl-2613	333	43	2008	2008	NUM
cjgl-2613	333	44	)	)	PUNCT
cjgl-2613	334	1	(	(	PUNCT
cjgl-2613	334	2	holding	hold	VERB
cjgl-2613	334	3	that	that	SCONJ
cjgl-2613	334	4	§	§	PROPN
cjgl-2613	334	5	308.5	308.5	NUM
cjgl-2613	334	6	violates	violate	VERB
cjgl-2613	334	7	the	the	DET
cjgl-2613	334	8	california	california	PROPN
cjgl-2613	334	9	constitution	constitution	PROPN
cjgl-2613	334	10	)	)	PUNCT
cjgl-2613	334	11	.	.	PUNCT
cjgl-2613	335	1	93	93	NUM
cjgl-2613	335	2	smelt	smelt	NOUN
cjgl-2613	335	3	,	,	PUNCT
cjgl-2613	335	4	447	447	NUM
cjgl-2613	335	5	f.3d	f.3d	NUM
cjgl-2613	335	6	at	at	ADP
cjgl-2613	335	7	676	676	NUM
cjgl-2613	335	8	.	.	PUNCT
cjgl-2613	336	1	i	i	PRON
cjgl-2613	336	2	i	i	PROPN
cjgl-2613	336	3	d.	d.	PROPN
cjgl-2613	336	4	at	at	ADP
cjgl-2613	336	5	677	677	NUM
cjgl-2613	336	6	(	(	PUNCT
cjgl-2613	336	7	the	the	DET
cjgl-2613	336	8	complaint	complaint	NOUN
cjgl-2613	336	9	"	"	PUNCT
cjgl-2613	336	10	alleged	allege	VERB
cjgl-2613	336	11	that	that	SCONJ
cjgl-2613	336	12	section	section	NOUN
cjgl-2613	336	13	3	3	NUM
cjgl-2613	336	14	of	of	ADP
cjgl-2613	336	15	doma	doma	PROPN
cjgl-2613	336	16	violates	violate	VERB
cjgl-2613	336	17	the	the	DET
cjgl-2613	336	18	'	'	PUNCT
cjgl-2613	336	19	liberty	liberty	NOUN
cjgl-2613	336	20	interests	interest	NOUN
cjgl-2613	336	21	protected	protect	VERB
cjgl-2613	336	22	by	by	ADP
cjgl-2613	336	23	the	the	DET
cjgl-2613	336	24	due	due	ADJ
cjgl-2613	336	25	process	process	NOUN
cjgl-2613	336	26	clause	clause	NOUN
cjgl-2613	336	27	'	'	PUNCT
cjgl-2613	336	28	;	;	PUNCT
cjgl-2613	336	29	discriminates	discriminate	VERB
cjgl-2613	336	30	'	'	PUNCT
cjgl-2613	336	31	on	on	ADP
cjgl-2613	336	32	the	the	DET
cjgl-2613	336	33	basis	basis	NOUN
cjgl-2613	336	34	of	of	ADP
cjgl-2613	336	35	gender	gender	NOUN
cjgl-2613	336	36	'	'	PUNCT
cjgl-2613	336	37	and	and	CCONJ
cjgl-2613	336	38	'	'	PUNCT
cjgl-2613	336	39	sexual	sexual	ADJ
cjgl-2613	336	40	orientation	orientation	NOUN
cjgl-2613	336	41	'	'	PUNCT
cjgl-2613	336	42	in	in	ADP
cjgl-2613	336	43	violation	violation	NOUN
cjgl-2613	336	44	of	of	ADP
cjgl-2613	336	45	equal	equal	ADJ
cjgl-2613	336	46	protection	protection	NOUN
cjgl-2613	336	47	;	;	PUNCT
cjgl-2613	336	48	and	and	CCONJ
cjgl-2613	336	49	violates	violate	VERB
cjgl-2613	336	50	'	'	PUNCT
cjgl-2613	336	51	the	the	DET
cjgl-2613	336	52	privacy	privacy	NOUN
cjgl-2613	336	53	interests	interest	NOUN
cjgl-2613	336	54	protected	protect	VERB
cjgl-2613	336	55	by	by	ADP
cjgl-2613	336	56	the	the	DET
cjgl-2613	336	57	right	right	NOUN
cjgl-2613	336	58	to	to	ADP
cjgl-2613	336	59	privacy	privacy	NOUN
cjgl-2613	336	60	'	'	PUNCT
cjgl-2613	336	61	.	.	PUNCT
cjgl-2613	337	1	"	"	PUNCT
cjgl-2613	337	2	)	)	PUNCT
cjgl-2613	337	3	.	.	PUNCT
cjgl-2613	338	1	95	95	NUM
cjgl-2613	339	1	i	i	PRON
cjgl-2613	339	2	d.	d.	PROPN
cjgl-2613	339	3	at	at	ADP
cjgl-2613	339	4	686	686	NUM
cjgl-2613	339	5	.	.	PUNCT
cjgl-2613	340	1	96	96	NUM
cjgl-2613	341	1	i	i	PRON
cjgl-2613	341	2	d.	d.	PROPN
cjgl-2613	341	3	at	at	ADP
cjgl-2613	341	4	683	683	NUM
cjgl-2613	341	5	(	(	PUNCT
cjgl-2613	341	6	"	"	PUNCT
cjgl-2613	341	7	smelt	smelt	VERB
cjgl-2613	341	8	and	and	CCONJ
cjgl-2613	341	9	hammer	hammer	NOUN
cjgl-2613	341	10	are	be	AUX
cjgl-2613	341	11	not	not	PART
cjgl-2613	341	12	even	even	ADV
cjgl-2613	341	13	married	married	ADJ
cjgl-2613	341	14	under	under	ADP
cjgl-2613	341	15	any	any	DET
cjgl-2613	341	16	state	state	NOUN
cjgl-2613	341	17	law	law	NOUN
cjgl-2613	341	18	,	,	PUNCT
cjgl-2613	341	19	or	or	CCONJ
cjgl-2613	341	20	,	,	PUNCT
cjgl-2613	341	21	for	for	ADP
cjgl-2613	341	22	that	that	DET
cjgl-2613	341	23	matter	matter	NOUN
cjgl-2613	341	24	,	,	PUNCT
cjgl-2613	341	25	under	under	ADP
cjgl-2613	341	26	the	the	DET
cjgl-2613	341	27	law	law	NOUN
cjgl-2613	341	28	of	of	ADP
cjgl-2613	341	29	any	any	DET
cjgl-2613	341	30	foreign	foreign	ADJ
cjgl-2613	341	31	country	country	NOUN
cjgl-2613	341	32	....	....	PUNCT
cjgl-2613	342	1	we	we	PRON
cjgl-2613	342	2	,	,	PUNCT
cjgl-2613	342	3	therefore	therefore	ADV
cjgl-2613	342	4	,	,	PUNCT
cjgl-2613	342	5	do	do	AUX
cjgl-2613	342	6	not	not	PART
cjgl-2613	342	7	see	see	VERB
cjgl-2613	342	8	how	how	SCONJ
cjgl-2613	342	9	they	they	PRON
cjgl-2613	342	10	can	can	AUX
cjgl-2613	342	11	claim	claim	VERB
cjgl-2613	342	12	standing	stand	VERB
cjgl-2613	342	13	to	to	PART
cjgl-2613	342	14	object	object	VERB
cjgl-2613	342	15	to	to	ADP
cjgl-2613	342	16	congress	congress	PROPN
cjgl-2613	342	17	's	's	PART
cjgl-2613	342	18	definition	definition	NOUN
cjgl-2613	342	19	of	of	ADP
cjgl-2613	342	20	marriage	marriage	NOUN
cjgl-2613	342	21	for	for	ADP
cjgl-2613	342	22	federal	federal	ADJ
cjgl-2613	342	23	statutory	statutory	ADJ
cjgl-2613	342	24	and	and	CCONJ
cjgl-2613	342	25	regulatory	regulatory	ADJ
cjgl-2613	342	26	purposes	purpose	NOUN
cjgl-2613	342	27	.	.	PUNCT
cjgl-2613	342	28	"	"	PUNCT
cjgl-2613	342	29	)	)	PUNCT
cjgl-2613	342	30	.	.	PUNCT
cjgl-2613	343	1	columbia	columbia	PROPN
cjgl-2613	343	2	journal	journal	PROPN
cjgl-2613	343	3	of	of	ADP
cjgl-2613	343	4	gender	gender	NOUN
cjgl-2613	343	5	and	and	CCONJ
cjgl-2613	343	6	law	law	NOUN
cjgl-2613	343	7	were	be	AUX
cjgl-2613	343	8	married	marry	VERB
cjgl-2613	343	9	under	under	ADP
cjgl-2613	343	10	state	state	NOUN
cjgl-2613	343	11	law.97	law.97	NOUN
cjgl-2613	343	12	in	in	ADP
cjgl-2613	343	13	fact	fact	NOUN
cjgl-2613	343	14	,	,	PUNCT
cjgl-2613	343	15	california	california	PROPN
cjgl-2613	343	16	state	state	NOUN
cjgl-2613	343	17	courts	court	NOUN
cjgl-2613	343	18	had	have	AUX
cjgl-2613	343	19	ruled	rule	VERB
cjgl-2613	343	20	that	that	SCONJ
cjgl-2613	343	21	a	a	DET
cjgl-2613	343	22	domestic	domestic	ADJ
cjgl-2613	343	23	partnership	partnership	NOUN
cjgl-2613	343	24	is	be	AUX
cjgl-2613	343	25	not	not	PART
cjgl-2613	343	26	"	"	PUNCT
cjgl-2613	343	27	a	a	DET
cjgl-2613	343	28	'	'	PUNCT
cjgl-2613	343	29	marriage	marriage	NOUN
cjgl-2613	343	30	'	'	PUNCT
cjgl-2613	343	31	by	by	ADP
cjgl-2613	343	32	another	another	DET
cjgl-2613	343	33	name	name	NOUN
cjgl-2613	343	34	.	.	PUNCT
cjgl-2613	344	1	98	98	NUM
cjgl-2613	344	2	second	second	ADJ
cjgl-2613	344	3	,	,	PUNCT
cjgl-2613	344	4	the	the	DET
cjgl-2613	344	5	mere	mere	ADJ
cjgl-2613	344	6	presence	presence	NOUN
cjgl-2613	344	7	of	of	ADP
cjgl-2613	344	8	a	a	DET
cjgl-2613	344	9	legal	legal	ADJ
cjgl-2613	344	10	relationship	relationship	NOUN
cjgl-2613	344	11	between	between	ADP
cjgl-2613	344	12	two	two	NUM
cjgl-2613	344	13	individuals	individual	NOUN
cjgl-2613	344	14	does	do	AUX
cjgl-2613	344	15	not	not	PART
cjgl-2613	344	16	necessarily	necessarily	ADV
cjgl-2613	344	17	equal	equal	VERB
cjgl-2613	344	18	a	a	DET
cjgl-2613	344	19	marriage	marriage	NOUN
cjgl-2613	344	20	.	.	PUNCT
cjgl-2613	345	1	99	99	NUM
cjgl-2613	345	2	for	for	ADP
cjgl-2613	345	3	example	example	NOUN
cjgl-2613	345	4	,	,	PUNCT
cjgl-2613	345	5	a	a	DET
cjgl-2613	345	6	cohabitation	cohabitation	NOUN
cjgl-2613	345	7	agreement	agreement	NOUN
cjgl-2613	345	8	between	between	ADP
cjgl-2613	345	9	two	two	NUM
cjgl-2613	345	10	people	people	NOUN
cjgl-2613	345	11	living	live	VERB
cjgl-2613	345	12	together	together	ADV
cjgl-2613	345	13	,	,	PUNCT
cjgl-2613	345	14	a	a	DET
cjgl-2613	345	15	business	business	NOUN
cjgl-2613	345	16	partnership	partnership	NOUN
cjgl-2613	345	17	agreement	agreement	NOUN
cjgl-2613	345	18	between	between	ADP
cjgl-2613	345	19	two	two	NUM
cjgl-2613	345	20	individuals	individual	NOUN
cjgl-2613	345	21	,	,	PUNCT
cjgl-2613	345	22	and	and	CCONJ
cjgl-2613	345	23	a	a	DET
cjgl-2613	345	24	corporation	corporation	NOUN
cjgl-2613	345	25	formed	form	VERB
cjgl-2613	345	26	between	between	ADP
cjgl-2613	345	27	two	two	NUM
cjgl-2613	345	28	people	people	NOUN
cjgl-2613	345	29	do	do	AUX
cjgl-2613	345	30	not	not	PART
cjgl-2613	345	31	equal	equal	VERB
cjgl-2613	345	32	a	a	DET
cjgl-2613	345	33	marriage	marriage	NOUN
cjgl-2613	345	34	even	even	ADV
cjgl-2613	345	35	though	though	SCONJ
cjgl-2613	345	36	they	they	PRON
cjgl-2613	345	37	are	be	AUX
cjgl-2613	345	38	also	also	ADV
cjgl-2613	345	39	legal	legal	ADJ
cjgl-2613	345	40	relationships.100	relationships.100	NOUN
cjgl-2613	345	41	finally	finally	ADV
cjgl-2613	345	42	,	,	PUNCT
cjgl-2613	345	43	the	the	DET
cjgl-2613	345	44	ninth	ninth	ADJ
cjgl-2613	345	45	circuit	circuit	NOUN
cjgl-2613	345	46	found	find	VERB
cjgl-2613	345	47	no	no	DET
cjgl-2613	345	48	reason	reason	NOUN
cjgl-2613	345	49	to	to	PART
cjgl-2613	345	50	treat	treat	VERB
cjgl-2613	345	51	a	a	DET
cjgl-2613	345	52	domestic	domestic	ADJ
cjgl-2613	345	53	partner	partner	NOUN
cjgl-2613	345	54	unlike	unlike	ADP
cjgl-2613	345	55	any	any	DET
cjgl-2613	345	56	other	other	ADJ
cjgl-2613	345	57	unmarried	unmarried	ADJ
cjgl-2613	345	58	person	person	NOUN
cjgl-2613	345	59	.	.	PUNCT
cjgl-2613	346	1	101	101	NUM
cjgl-2613	346	2	otherwise	otherwise	ADV
cjgl-2613	346	3	,	,	PUNCT
cjgl-2613	346	4	the	the	DET
cjgl-2613	346	5	possibility	possibility	NOUN
cjgl-2613	346	6	existed	exist	VERB
cjgl-2613	346	7	for	for	SCONJ
cjgl-2613	346	8	any	any	DET
cjgl-2613	346	9	citizen	citizen	NOUN
cjgl-2613	346	10	to	to	PART
cjgl-2613	346	11	challenge	challenge	VERB
cjgl-2613	346	12	doma	doma	NOUN
cjgl-2613	346	13	even	even	ADV
cjgl-2613	346	14	though	though	SCONJ
cjgl-2613	346	15	it	it	PRON
cjgl-2613	346	16	minimally	minimally	ADV
cjgl-2613	346	17	affected	affect	VERB
cjgl-2613	346	18	him	he	PRON
cjgl-2613	346	19	or	or	CCONJ
cjgl-2613	346	20	her	she	PRON
cjgl-2613	346	21	.	.	PUNCT
cjgl-2613	347	1	10	10	NUM
cjgl-2613	347	2	2	2	NUM
cjgl-2613	347	3	the	the	DET
cjgl-2613	347	4	ninth	ninth	ADJ
cjgl-2613	347	5	circuit	circuit	NOUN
cjgl-2613	347	6	stated	state	VERB
cjgl-2613	347	7	that	that	SCONJ
cjgl-2613	347	8	a	a	DET
cjgl-2613	347	9	domestic	domestic	ADJ
cjgl-2613	347	10	partnership	partnership	NOUN
cjgl-2613	347	11	is	be	AUX
cjgl-2613	347	12	not	not	PART
cjgl-2613	347	13	"	"	PUNCT
cjgl-2613	347	14	treated	treat	VERB
cjgl-2613	347	15	as	as	ADP
cjgl-2613	347	16	a	a	DET
cjgl-2613	347	17	marriage	marriage	NOUN
cjgl-2613	347	18	"	"	PUNCT
cjgl-2613	347	19	under	under	ADP
cjgl-2613	347	20	doma	doma	NOUN
cjgl-2613	347	21	's	's	PART
cjgl-2613	347	22	full	full	ADJ
cjgl-2613	347	23	faith	faith	NOUN
cjgl-2613	347	24	and	and	CCONJ
cjgl-2613	347	25	credit	credit	NOUN
cjgl-2613	347	26	provision	provision	NOUN
cjgl-2613	347	27	and	and	CCONJ
cjgl-2613	347	28	a	a	DET
cjgl-2613	347	29	domestic	domestic	ADJ
cjgl-2613	347	30	partnership	partnership	NOUN
cjgl-2613	347	31	is	be	AUX
cjgl-2613	347	32	not	not	PART
cjgl-2613	347	33	a	a	DET
cjgl-2613	347	34	"	"	PUNCT
cjgl-2613	347	35	marriage	marriage	NOUN
cjgl-2613	347	36	"	"	PUNCT
cjgl-2613	347	37	under	under	ADP
cjgl-2613	347	38	doma	doma	NOUN
cjgl-2613	347	39	's	's	PART
cjgl-2613	347	40	marriage	marriage	NOUN
cjgl-2613	347	41	definition	definition	NOUN
cjgl-2613	347	42	.	.	PUNCT
cjgl-2613	348	1	103	103	NUM
cjgl-2613	349	1	as	as	ADP
cjgl-2613	349	2	such	such	ADJ
cjgl-2613	349	3	,	,	PUNCT
cjgl-2613	349	4	doma	doma	PROPN
cjgl-2613	349	5	did	do	AUX
cjgl-2613	349	6	not	not	PART
cjgl-2613	349	7	injure	injure	VERB
cjgl-2613	349	8	the	the	DET
cjgl-2613	349	9	couple	couple	NOUN
cjgl-2613	349	10	or	or	CCONJ
cjgl-2613	349	11	exclude	exclude	VERB
cjgl-2613	349	12	them	they	PRON
cjgl-2613	349	13	from	from	ADP
cjgl-2613	349	14	some	some	DET
cjgl-2613	349	15	undefined	undefined	ADJ
cjgl-2613	349	16	benefit	benefit	NOUN
cjgl-2613	349	17	because	because	SCONJ
cjgl-2613	349	18	doma	doma	NOUN
cjgl-2613	349	19	has	have	VERB
cjgl-2613	349	20	no	no	DET
cjgl-2613	349	21	bearing	bearing	NOUN
cjgl-2613	349	22	on	on	ADP
cjgl-2613	349	23	domestic	domestic	ADJ
cjgl-2613	349	24	partners	partner	NOUN
cjgl-2613	349	25	or	or	CCONJ
cjgl-2613	349	26	anyone	anyone	PRON
cjgl-2613	349	27	else	else	ADV
cjgl-2613	349	28	who	who	PRON
cjgl-2613	349	29	is	be	AUX
cjgl-2613	349	30	not	not	PART
cjgl-2613	349	31	included	include	VERB
cjgl-2613	349	32	within	within	ADP
cjgl-2613	349	33	the	the	DET
cjgl-2613	349	34	definition	definition	NOUN
cjgl-2613	349	35	of	of	ADP
cjgl-2613	349	36	marriage	marriage	NOUN
cjgl-2613	349	37	.	.	PUNCT
cjgl-2613	350	1	104	104	NUM
cjgl-2613	350	2	97	97	NUM
cjgl-2613	351	1	i	i	PRON
cjgl-2613	351	2	d.	d.	PROPN
cjgl-2613	351	3	98	98	NUM
cjgl-2613	351	4	knight	knight	ADV
cjgl-2613	351	5	v.	v.	ADP
cjgl-2613	351	6	superior	superior	ADJ
cjgl-2613	351	7	court	court	NOUN
cjgl-2613	351	8	,	,	PUNCT
cjgl-2613	351	9	26	26	NUM
cjgl-2613	351	10	cal.rptr.3d	cal.rptr.3d	NOUN
cjgl-2613	351	11	687	687	NUM
cjgl-2613	351	12	,	,	PUNCT
cjgl-2613	351	13	699	699	NUM
cjgl-2613	351	14	(	(	PUNCT
cjgl-2613	351	15	cal	cal	PROPN
cjgl-2613	351	16	.	.	PUNCT
cjgl-2613	352	1	ct	ct	PROPN
cjgl-2613	352	2	.	.	PUNCT
cjgl-2613	353	1	app	app	PROPN
cjgl-2613	353	2	.	.	PROPN
cjgl-2613	353	3	2005	2005	NUM
cjgl-2613	353	4	)	)	PUNCT
cjgl-2613	353	5	.	.	PUNCT
cjgl-2613	354	1	99	99	NUM
cjgl-2613	354	2	smelt	smelt	NOUN
cjgl-2613	354	3	,	,	PUNCT
cjgl-2613	354	4	447	447	NUM
cjgl-2613	354	5	f.3d	f.3d	NUM
cjgl-2613	354	6	at	at	ADP
cjgl-2613	354	7	684	684	NUM
cjgl-2613	354	8	(	(	PUNCT
cjgl-2613	354	9	"	"	PUNCT
cjgl-2613	354	10	thus	thus	ADV
cjgl-2613	354	11	,	,	PUNCT
cjgl-2613	354	12	the	the	DET
cjgl-2613	354	13	mere	mere	ADJ
cjgl-2613	354	14	fact	fact	NOUN
cjgl-2613	354	15	that	that	SCONJ
cjgl-2613	354	16	smelt	smelt	NOUN
cjgl-2613	354	17	and	and	CCONJ
cjgl-2613	354	18	hammer	hammer	NOUN
cjgl-2613	354	19	were	be	AUX
cjgl-2613	354	20	in	in	ADP
cjgl-2613	354	21	a	a	DET
cjgl-2613	354	22	kind	kind	NOUN
cjgl-2613	354	23	of	of	ADP
cjgl-2613	354	24	recognized	recognize	VERB
cjgl-2613	354	25	legal	legal	ADJ
cjgl-2613	354	26	relationship	relationship	NOUN
cjgl-2613	354	27	in	in	ADP
cjgl-2613	354	28	california	california	PROPN
cjgl-2613	354	29	is	be	AUX
cjgl-2613	354	30	not	not	PART
cjgl-2613	354	31	sufficient	sufficient	ADJ
cjgl-2613	354	32	to	to	PART
cjgl-2613	354	33	confer	confer	VERB
cjgl-2613	354	34	standing	stand	VERB
cjgl-2613	354	35	upon	upon	SCONJ
cjgl-2613	354	36	them	they	PRON
cjgl-2613	354	37	to	to	PART
cjgl-2613	354	38	attack	attack	VERB
cjgl-2613	354	39	section	section	NOUN
cjgl-2613	354	40	3	3	NUM
cjgl-2613	354	41	of	of	ADP
cjgl-2613	354	42	doma	doma	NOUN
cjgl-2613	354	43	on	on	ADP
cjgl-2613	354	44	its	its	PRON
cjgl-2613	354	45	face	face	NOUN
cjgl-2613	354	46	.	.	PUNCT
cjgl-2613	354	47	"	"	PUNCT
cjgl-2613	354	48	)	)	PUNCT
cjgl-2613	354	49	.	.	PUNCT
cjgl-2613	355	1	100	100	NUM
cjgl-2613	356	1	i	i	PRON
cjgl-2613	356	2	d.	d.	PROPN
cjgl-2613	356	3	101	101	NUM
cjgl-2613	357	1	i	i	PRON
cjgl-2613	357	2	d.	d.	PROPN
cjgl-2613	357	3	at	at	ADP
cjgl-2613	357	4	685	685	NUM
cjgl-2613	357	5	.	.	PUNCT
cjgl-2613	358	1	(	(	PUNCT
cjgl-2613	358	2	"	"	PUNCT
cjgl-2613	358	3	true	true	ADJ
cjgl-2613	358	4	,	,	PUNCT
cjgl-2613	358	5	they	they	PRON
cjgl-2613	358	6	are	be	AUX
cjgl-2613	358	7	in	in	ADP
cjgl-2613	358	8	a	a	DET
cjgl-2613	358	9	relationship	relationship	NOUN
cjgl-2613	358	10	,	,	PUNCT
cjgl-2613	358	11	but	but	CCONJ
cjgl-2613	358	12	their	their	PRON
cjgl-2613	358	13	attack	attack	NOUN
cjgl-2613	358	14	on	on	ADP
cjgl-2613	358	15	doma	doma	NOUN
cjgl-2613	358	16	in	in	ADP
cjgl-2613	358	17	its	its	PRON
cjgl-2613	358	18	multitude	multitude	NOUN
cjgl-2613	358	19	of	of	ADP
cjgl-2613	358	20	applications	application	NOUN
cjgl-2613	358	21	is	be	AUX
cjgl-2613	358	22	one	one	NUM
cjgl-2613	358	23	that	that	PRON
cjgl-2613	358	24	every	every	DET
cjgl-2613	358	25	taxpayer	taxpayer	NOUN
cjgl-2613	358	26	and	and	CCONJ
cjgl-2613	358	27	citizen	citizen	NOUN
cjgl-2613	358	28	in	in	ADP
cjgl-2613	358	29	the	the	DET
cjgl-2613	358	30	country	country	NOUN
cjgl-2613	358	31	could	could	AUX
cjgl-2613	358	32	theoretically	theoretically	ADV
cjgl-2613	358	33	bring	bring	VERB
cjgl-2613	358	34	on	on	ADP
cjgl-2613	358	35	the	the	DET
cjgl-2613	358	36	basis	basis	NOUN
cjgl-2613	358	37	that	that	SCONJ
cjgl-2613	358	38	the	the	DET
cjgl-2613	358	39	definition	definition	NOUN
cjgl-2613	358	40	does	do	AUX
cjgl-2613	358	41	not	not	PART
cjgl-2613	358	42	include	include	VERB
cjgl-2613	358	43	some	some	DET
cjgl-2613	358	44	favorite	favorite	ADJ
cjgl-2613	358	45	grouping	grouping	NOUN
cjgl-2613	358	46	within	within	ADP
cjgl-2613	358	47	its	its	PRON
cjgl-2613	358	48	definition	definition	NOUN
cjgl-2613	358	49	of	of	ADP
cjgl-2613	358	50	marriage	marriage	NOUN
cjgl-2613	358	51	.	.	PUNCT
cjgl-2613	358	52	"	"	PUNCT
cjgl-2613	358	53	)	)	PUNCT
cjgl-2613	358	54	.	.	PUNCT
cjgl-2613	359	1	102	102	NUM
cjgl-2613	360	1	i	i	PROPN
cjgl-2613	360	2	d.	d.	PROPN
cjgl-2613	360	3	103	103	NUM
cjgl-2613	361	1	i	i	PRON
cjgl-2613	361	2	d.	d.	VERB
cjgl-2613	361	3	at	at	ADP
cjgl-2613	361	4	682	682	NUM
cjgl-2613	361	5	-	-	SYM
cjgl-2613	361	6	86	86	NUM
cjgl-2613	361	7	.	.	PUNCT
cjgl-2613	362	1	104	104	NUM
cjgl-2613	363	1	i	i	PRON
cjgl-2613	363	2	d.	d.	PROPN
cjgl-2613	363	3	at	at	ADP
cjgl-2613	363	4	683	683	NUM
cjgl-2613	363	5	-	-	SYM
cjgl-2613	363	6	84	84	NUM
cjgl-2613	363	7	(	(	PUNCT
cjgl-2613	363	8	"	"	PUNCT
cjgl-2613	363	9	it	it	PRON
cjgl-2613	363	10	certainly	certainly	ADV
cjgl-2613	363	11	is	be	AUX
cjgl-2613	363	12	not	not	PART
cjgl-2613	363	13	a	a	DET
cjgl-2613	363	14	question	question	NOUN
cjgl-2613	363	15	of	of	ADP
cjgl-2613	363	16	congress	congress	PROPN
cjgl-2613	363	17	's	's	PART
cjgl-2613	363	18	refusal	refusal	NOUN
cjgl-2613	363	19	to	to	PART
cjgl-2613	363	20	recognize	recognize	VERB
cjgl-2613	363	21	their	their	PRON
cjgl-2613	363	22	status	status	NOUN
cjgl-2613	363	23	.	.	PUNCT
cjgl-2613	363	24	"	"	PUNCT
cjgl-2613	364	1	doma	doma	NOUN
cjgl-2613	364	2	"	"	PUNCT
cjgl-2613	364	3	does	do	AUX
cjgl-2613	364	4	not	not	PART
cjgl-2613	364	5	purport	purport	VERB
cjgl-2613	364	6	to	to	PART
cjgl-2613	364	7	preclude	preclude	VERB
cjgl-2613	364	8	congress	congress	NOUN
cjgl-2613	364	9	or	or	CCONJ
cjgl-2613	364	10	anyone	anyone	PRON
cjgl-2613	364	11	else	else	ADV
cjgl-2613	364	12	in	in	ADP
cjgl-2613	364	13	the	the	DET
cjgl-2613	364	14	federal	federal	ADJ
cjgl-2613	364	15	system	system	NOUN
cjgl-2613	364	16	from	from	ADP
cjgl-2613	364	17	extending	extend	VERB
cjgl-2613	364	18	benefits	benefit	NOUN
cjgl-2613	364	19	to	to	ADP
cjgl-2613	364	20	those	those	PRON
cjgl-2613	364	21	who	who	PRON
cjgl-2613	364	22	are	be	AUX
cjgl-2613	364	23	not	not	PART
cjgl-2613	364	24	included	include	VERB
cjgl-2613	364	25	within	within	ADP
cjgl-2613	364	26	that	that	DET
cjgl-2613	364	27	definition	definition	NOUN
cjgl-2613	364	28	.	.	PUNCT
cjgl-2613	364	29	"	"	PUNCT
cjgl-2613	364	30	)	)	PUNCT
cjgl-2613	364	31	.	.	PUNCT
cjgl-2613	365	1	columbia	columbia	PROPN
cjgl-2613	365	2	journal	journal	PROPN
cjgl-2613	365	3	of	of	ADP
cjgl-2613	365	4	gender	gender	NOUN
cjgl-2613	365	5	and	and	CCONJ
cjgl-2613	365	6	law	law	NOUN
cjgl-2613	365	7	rabin	rabin	PROPN
cjgl-2613	365	8	v.	v.	ADP
cjgl-2613	365	9	schoennann	schoennann	PROPN
cjgl-2613	365	10	in	in	ADP
cjgl-2613	365	11	rabin	rabin	PROPN
cjgl-2613	365	12	v.	v.	PROPN
cjgl-2613	365	13	schoenmann	schoenmann	PROPN
cjgl-2613	365	14	,	,	PUNCT
cjgl-2613	365	15	the	the	DET
cjgl-2613	365	16	bankruptcy	bankruptcy	NOUN
cjgl-2613	365	17	appellate	appellate	ADJ
cjgl-2613	365	18	panel	panel	NOUN
cjgl-2613	365	19	acknowledged	acknowledge	VERB
cjgl-2613	365	20	that	that	SCONJ
cjgl-2613	365	21	,	,	PUNCT
cjgl-2613	365	22	as	as	SCONJ
cjgl-2613	365	23	domestic	domestic	ADJ
cjgl-2613	365	24	partners	partner	NOUN
cjgl-2613	365	25	,	,	PUNCT
cjgl-2613	365	26	marla	marla	PROPN
cjgl-2613	365	27	rabin	rabin	PROPN
cjgl-2613	365	28	and	and	CCONJ
cjgl-2613	365	29	nanoshka	nanoshka	PROPN
cjgl-2613	365	30	johnson	johnson	PROPN
cjgl-2613	365	31	were	be	AUX
cjgl-2613	365	32	not	not	PART
cjgl-2613	365	33	married	married	ADJ
cjgl-2613	365	34	individuals	individual	NOUN
cjgl-2613	365	35	.	.	PUNCT
cjgl-2613	366	1	105	105	NUM
cjgl-2613	366	2	rabin	rabin	PROPN
cjgl-2613	366	3	and	and	CCONJ
cjgl-2613	366	4	johnson	johnson	PROPN
cjgl-2613	366	5	are	be	AUX
cjgl-2613	366	6	two	two	NUM
cjgl-2613	366	7	women	woman	NOUN
cjgl-2613	366	8	who	who	PRON
cjgl-2613	366	9	filed	file	VERB
cjgl-2613	366	10	bankruptcy	bankruptcy	NOUN
cjgl-2613	366	11	in	in	ADP
cjgl-2613	366	12	california	california	PROPN
cjgl-2613	366	13	as	as	ADP
cjgl-2613	366	14	domestic	domestic	ADJ
cjgl-2613	366	15	partners	partner	NOUN
cjgl-2613	366	16	.	.	PUNCT
cjgl-2613	367	1	106	106	NUM
cjgl-2613	367	2	each	each	DET
cjgl-2613	367	3	domestic	domestic	ADJ
cjgl-2613	367	4	partner	partner	NOUN
cjgl-2613	367	5	filed	file	VERB
cjgl-2613	367	6	a	a	DET
cjgl-2613	367	7	separate	separate	ADJ
cjgl-2613	367	8	bankruptcy	bankruptcy	NOUN
cjgl-2613	367	9	petition	petition	NOUN
cjgl-2613	367	10	and	and	CCONJ
cjgl-2613	367	11	each	each	PRON
cjgl-2613	367	12	claimed	claim	VERB
cjgl-2613	367	13	an	an	DET
cjgl-2613	367	14	individual	individual	ADJ
cjgl-2613	367	15	homestead	homestead	NOUN
cjgl-2613	367	16	exemption	exemption	NOUN
cjgl-2613	367	17	under	under	ADP
cjgl-2613	367	18	california	california	PROPN
cjgl-2613	367	19	law	law	NOUN
cjgl-2613	367	20	.	.	PUNCT
cjgl-2613	368	1	10	10	NUM
cjgl-2613	368	2	7	7	NUM
cjgl-2613	368	3	the	the	DET
cjgl-2613	368	4	trustee	trustee	NOUN
cjgl-2613	368	5	objected	object	VERB
cjgl-2613	368	6	to	to	ADP
cjgl-2613	368	7	the	the	DET
cjgl-2613	368	8	separate	separate	ADJ
cjgl-2613	368	9	applications	application	NOUN
cjgl-2613	368	10	for	for	ADP
cjgl-2613	368	11	homestead	homestead	NOUN
cjgl-2613	368	12	exemption	exemption	NOUN
cjgl-2613	368	13	and	and	CCONJ
cjgl-2613	368	14	asserted	assert	VERB
cjgl-2613	368	15	that	that	SCONJ
cjgl-2613	368	16	california	california	PROPN
cjgl-2613	368	17	law	law	PROPN
cjgl-2613	368	18	required	require	VERB
cjgl-2613	368	19	rabin	rabin	PROPN
cjgl-2613	368	20	and	and	CCONJ
cjgl-2613	368	21	johnson	johnson	PROPN
cjgl-2613	368	22	to	to	PART
cjgl-2613	368	23	be	be	AUX
cjgl-2613	368	24	subject	subject	ADJ
cjgl-2613	368	25	to	to	ADP
cjgl-2613	368	26	the	the	DET
cjgl-2613	368	27	same	same	ADJ
cjgl-2613	368	28	rule	rule	NOUN
cjgl-2613	368	29	as	as	ADP
cjgl-2613	368	30	married	married	ADJ
cjgl-2613	368	31	persons	person	NOUN
cjgl-2613	368	32	.	.	PUNCT
cjgl-2613	369	1	10	10	NUM
cjgl-2613	369	2	8	8	NUM
cjgl-2613	369	3	in	in	ADP
cjgl-2613	369	4	other	other	ADJ
cjgl-2613	369	5	words	word	NOUN
cjgl-2613	369	6	,	,	PUNCT
cjgl-2613	369	7	the	the	DET
cjgl-2613	369	8	trustee	trustee	NOUN
cjgl-2613	369	9	argued	argue	VERB
cjgl-2613	369	10	that	that	SCONJ
cjgl-2613	369	11	a	a	DET
cjgl-2613	369	12	single	single	ADJ
cjgl-2613	369	13	homestead	homestead	NOUN
cjgl-2613	369	14	exemption	exemption	NOUN
cjgl-2613	369	15	must	must	AUX
cjgl-2613	369	16	be	be	AUX
cjgl-2613	369	17	shared	share	VERB
cjgl-2613	369	18	between	between	ADP
cjgl-2613	369	19	rabin	rabin	PROPN
cjgl-2613	369	20	and	and	CCONJ
cjgl-2613	369	21	johnson	johnson	PROPN
cjgl-2613	369	22	in	in	ADP
cjgl-2613	369	23	the	the	DET
cjgl-2613	369	24	same	same	ADJ
cjgl-2613	369	25	manner	manner	NOUN
cjgl-2613	369	26	a	a	DET
cjgl-2613	369	27	single	single	ADJ
cjgl-2613	369	28	homestead	homestead	NOUN
cjgl-2613	369	29	exemption	exemption	NOUN
cjgl-2613	369	30	must	must	AUX
cjgl-2613	369	31	be	be	AUX
cjgl-2613	369	32	shared	share	VERB
cjgl-2613	369	33	between	between	ADP
cjgl-2613	369	34	spouses	spouse	NOUN
cjgl-2613	369	35	.	.	PUNCT
cjgl-2613	370	1	0	0	NUM
cjgl-2613	370	2	9	9	NUM
cjgl-2613	370	3	joint	joint	ADJ
cjgl-2613	370	4	cases	case	NOUN
cjgl-2613	370	5	under	under	ADP
cjgl-2613	370	6	the	the	DET
cjgl-2613	370	7	bankruptcy	bankruptcy	NOUN
cjgl-2613	370	8	code	code	NOUN
cjgl-2613	370	9	may	may	AUX
cjgl-2613	370	10	be	be	AUX
cjgl-2613	370	11	filed	file	VERB
cjgl-2613	370	12	by	by	ADP
cjgl-2613	370	13	an	an	DET
cjgl-2613	370	14	individual	individual	NOUN
cjgl-2613	370	15	with	with	ADP
cjgl-2613	370	16	his	his	PRON
cjgl-2613	370	17	or	or	CCONJ
cjgl-2613	370	18	her	she	PRON
cjgl-2613	370	19	spouse.it	spouse.it	NUM
cjgl-2613	370	20	°	°	NOUN
cjgl-2613	370	21	since	since	SCONJ
cjgl-2613	370	22	domestic	domestic	ADJ
cjgl-2613	370	23	partners	partner	NOUN
cjgl-2613	370	24	are	be	AUX
cjgl-2613	370	25	not	not	PART
cjgl-2613	370	26	spouses	spouse	NOUN
cjgl-2613	370	27	because	because	SCONJ
cjgl-2613	370	28	they	they	PRON
cjgl-2613	370	29	are	be	AUX
cjgl-2613	370	30	not	not	PART
cjgl-2613	370	31	married	married	ADJ
cjgl-2613	370	32	individuals	individual	NOUN
cjgl-2613	370	33	,	,	PUNCT
cjgl-2613	370	34	the	the	DET
cjgl-2613	370	35	bankruptcy	bankruptcy	NOUN
cjgl-2613	370	36	appellate	appellate	ADJ
cjgl-2613	370	37	panel	panel	NOUN
cjgl-2613	370	38	did	do	AUX
cjgl-2613	370	39	not	not	PART
cjgl-2613	370	40	entertain	entertain	VERB
cjgl-2613	370	41	the	the	DET
cjgl-2613	370	42	notion	notion	NOUN
cjgl-2613	370	43	that	that	SCONJ
cjgl-2613	370	44	joint	joint	ADJ
cjgl-2613	370	45	filing	filing	NOUN
cjgl-2613	370	46	should	should	AUX
cjgl-2613	370	47	be	be	AUX
cjgl-2613	370	48	permitted	permit	VERB
cjgl-2613	370	49	.	.	PUNCT
cjgl-2613	371	1	"	"	PUNCT
cjgl-2613	371	2	'	'	PUNCT
cjgl-2613	371	3	instead	instead	ADV
cjgl-2613	371	4	,	,	PUNCT
cjgl-2613	371	5	the	the	DET
cjgl-2613	371	6	bankruptcy	bankruptcy	NOUN
cjgl-2613	371	7	appellate	appellate	ADJ
cjgl-2613	371	8	panel	panel	NOUN
cjgl-2613	371	9	engaged	engage	VERB
cjgl-2613	371	10	in	in	ADP
cjgl-2613	371	11	a	a	DET
cjgl-2613	371	12	separate	separate	ADJ
cjgl-2613	371	13	,	,	PUNCT
cjgl-2613	371	14	substantive	substantive	ADJ
cjgl-2613	371	15	analysis	analysis	NOUN
cjgl-2613	371	16	of	of	ADP
cjgl-2613	371	17	the	the	DET
cjgl-2613	371	18	statutory	statutory	ADJ
cjgl-2613	371	19	law	law	NOUN
cjgl-2613	371	20	defining	define	VERB
cjgl-2613	371	21	the	the	DET
cjgl-2613	371	22	legal	legal	ADJ
cjgl-2613	371	23	rights	right	NOUN
cjgl-2613	371	24	and	and	CCONJ
cjgl-2613	371	25	responsibilities	responsibility	NOUN
cjgl-2613	371	26	of	of	ADP
cjgl-2613	371	27	domestic	domestic	ADJ
cjgl-2613	371	28	partners	partner	NOUN
cjgl-2613	371	29	to	to	PART
cjgl-2613	371	30	determine	determine	VERB
cjgl-2613	371	31	the	the	DET
cjgl-2613	371	32	appropriate	appropriate	ADJ
cjgl-2613	371	33	homestead	homestead	NOUN
cjgl-2613	371	34	105	105	NUM
cjgl-2613	371	35	rabin	rabin	PROPN
cjgl-2613	371	36	v.	v.	ADP
cjgl-2613	371	37	schocnmann	schocnmann	PROPN
cjgl-2613	371	38	,	,	PUNCT
cjgl-2613	371	39	359	359	NUM
cjgl-2613	371	40	b.r	b.r	PROPN
cjgl-2613	371	41	.	.	PROPN
cjgl-2613	371	42	242	242	NUM
cjgl-2613	371	43	,	,	PUNCT
cjgl-2613	371	44	248	248	NUM
cjgl-2613	371	45	(	(	PUNCT
cjgl-2613	371	46	b.a.p	b.a.p	NOUN
cjgl-2613	371	47	.	.	PUNCT
cjgl-2613	371	48	9th	9th	ADJ
cjgl-2613	371	49	cir	cir	NOUN
cjgl-2613	371	50	.	.	PROPN
cjgl-2613	371	51	2007	2007	NUM
cjgl-2613	371	52	)	)	PUNCT
cjgl-2613	371	53	(	(	PUNCT
cjgl-2613	371	54	"	"	PUNCT
cjgl-2613	371	55	noting	note	VERB
cjgl-2613	371	56	that	that	SCONJ
cjgl-2613	371	57	there	there	PRON
cjgl-2613	371	58	are	be	VERB
cjgl-2613	371	59	a	a	DET
cjgl-2613	371	60	number	number	NOUN
cjgl-2613	371	61	of	of	ADP
cjgl-2613	371	62	differences	difference	NOUN
cjgl-2613	371	63	between	between	ADP
cjgl-2613	371	64	the	the	DET
cjgl-2613	371	65	'	'	PUNCT
cjgl-2613	371	66	status	status	NOUN
cjgl-2613	371	67	'	'	PUNCT
cjgl-2613	371	68	of	of	ADP
cjgl-2613	371	69	a	a	DET
cjgl-2613	371	70	married	married	ADJ
cjgl-2613	371	71	couple	couple	NOUN
cjgl-2613	371	72	and	and	CCONJ
cjgl-2613	371	73	registrants	registrant	NOUN
cjgl-2613	371	74	under	under	ADP
cjgl-2613	371	75	the	the	DET
cjgl-2613	371	76	dprra	dprra	NOUN
cjgl-2613	371	77	,	,	PUNCT
cjgl-2613	371	78	the	the	DET
cjgl-2613	371	79	[	[	X
cjgl-2613	371	80	state	state	NOUN
cjgl-2613	371	81	]	]	X
cjgl-2613	371	82	court	court	NOUN
cjgl-2613	371	83	held	hold	VERB
cjgl-2613	371	84	that	that	SCONJ
cjgl-2613	371	85	the	the	DET
cjgl-2613	371	86	two	two	NUM
cjgl-2613	371	87	arc	arc	NOUN
cjgl-2613	371	88	not	not	PART
cjgl-2613	371	89	identical	identical	ADJ
cjgl-2613	371	90	.	.	PUNCT
cjgl-2613	371	91	"	"	PUNCT
cjgl-2613	372	1	(	(	PUNCT
cjgl-2613	372	2	discussing	discuss	VERB
cjgl-2613	372	3	knight	knight	NOUN
cjgl-2613	372	4	v.	v.	ADP
cjgl-2613	372	5	super	super	PROPN
cjgl-2613	372	6	.	.	PUNCT
cjgl-2613	373	1	ct	ct	PROPN
cjgl-2613	373	2	.	.	PROPN
cjgl-2613	373	3	,	,	PUNCT
cjgl-2613	373	4	26	26	NUM
cjgl-2613	373	5	cai.rptr.3d	cai.rptr.3d	NUM
cjgl-2613	373	6	687	687	NUM
cjgl-2613	373	7	(	(	PUNCT
cjgl-2613	373	8	cal	cal	NUM
cjgl-2613	373	9	.	.	PUNCT
cjgl-2613	374	1	ct	ct	PROPN
cjgl-2613	374	2	.	.	PUNCT
cjgl-2613	375	1	app	app	PROPN
cjgl-2613	375	2	.	.	PROPN
cjgl-2613	375	3	2005	2005	NUM
cjgl-2613	375	4	)	)	PUNCT
cjgl-2613	375	5	)	)	PUNCT
cjgl-2613	375	6	)	)	PUNCT
cjgl-2613	375	7	.	.	PUNCT
cjgl-2613	376	1	106	106	NUM
cjgl-2613	377	1	i	i	PRON
cjgl-2613	377	2	d.	d.	PROPN
cjgl-2613	377	3	107	107	NUM
cjgl-2613	378	1	i	i	PRON
cjgl-2613	378	2	d.	d.	PROPN
cjgl-2613	378	3	at	at	ADP
cjgl-2613	378	4	244	244	NUM
cjgl-2613	378	5	.	.	PUNCT
cjgl-2613	379	1	108	108	NUM
cjgl-2613	380	1	i	i	PRON
cjgl-2613	380	2	d.	d.	VERB
cjgl-2613	380	3	at	at	ADP
cjgl-2613	380	4	243	243	NUM
cjgl-2613	380	5	.	.	PUNCT
cjgl-2613	381	1	109	109	NUM
cjgl-2613	381	2	i	i	PROPN
cjgl-2613	381	3	d.	d.	PROPN
cjgl-2613	381	4	at	at	ADP
cjgl-2613	381	5	246	246	NUM
cjgl-2613	381	6	.	.	PUNCT
cjgl-2613	382	1	accord	accord	PROPN
cjgl-2613	382	2	cal	cal	PROPN
cjgl-2613	382	3	.	.	PUNCT
cjgl-2613	383	1	civ	civ	NOUN
cjgl-2613	383	2	.	.	PUNCT
cjgl-2613	384	1	proc	proc	PROPN
cjgl-2613	384	2	.	.	PUNCT
cjgl-2613	385	1	§	§	PROPN
cjgl-2613	385	2	703.110(a	703.110(a	NUM
cjgl-2613	385	3	)	)	PUNCT
cjgl-2613	385	4	(	(	PUNCT
cjgl-2613	385	5	establishing	establish	VERB
cjgl-2613	385	6	that	that	SCONJ
cjgl-2613	385	7	"	"	PUNCT
cjgl-2613	385	8	two	two	NUM
cjgl-2613	385	9	spouses	spouse	NOUN
cjgl-2613	385	10	together	together	ADV
cjgl-2613	385	11	are	be	AUX
cjgl-2613	385	12	entitled	entitle	VERB
cjgl-2613	385	13	to	to	ADP
cjgl-2613	385	14	one	one	NUM
cjgl-2613	385	15	exemption	exemption	NOUN
cjgl-2613	385	16	"	"	PUNCT
cjgl-2613	385	17	)	)	PUNCT
cjgl-2613	385	18	.	.	PUNCT
cjgl-2613	386	1	110	110	NUM
cjgl-2613	386	2	bankruptcy	bankruptcy	NOUN
cjgl-2613	386	3	code	code	NOUN
cjgl-2613	386	4	§	§	PROPN
cjgl-2613	386	5	302	302	NUM
cjgl-2613	386	6	,	,	PUNCT
cjgl-2613	386	7	i1	i1	PROPN
cjgl-2613	386	8	u.s.c	u.s.c	NOUN
cjgl-2613	386	9	.	.	PUNCT
cjgl-2613	387	1	§	§	PROPN
cjgl-2613	387	2	302	302	NUM
cjgl-2613	387	3	(	(	PUNCT
cjgl-2613	387	4	2011	2011	NUM
cjgl-2613	387	5	)	)	PUNCT
cjgl-2613	387	6	.	.	PUNCT
cjgl-2613	388	1	rabin	rabin	PROPN
cjgl-2613	388	2	,	,	PUNCT
cjgl-2613	388	3	359	359	NUM
cjgl-2613	388	4	b.r	b.r	PROPN
cjgl-2613	388	5	.	.	PROPN
cjgl-2613	388	6	at	at	ADP
cjgl-2613	388	7	247	247	NUM
cjgl-2613	388	8	(	(	PUNCT
cjgl-2613	388	9	"	"	PUNCT
cjgl-2613	388	10	bankruptcy	bankruptcy	NOUN
cjgl-2613	388	11	code	code	NOUN
cjgl-2613	388	12	section	section	NOUN
cjgl-2613	388	13	302	302	NUM
cjgl-2613	388	14	does	do	AUX
cjgl-2613	388	15	indccd	indccd	ADJ
cjgl-2613	388	16	limit	limit	NOUN
cjgl-2613	388	17	joint	joint	ADJ
cjgl-2613	388	18	filings	filing	NOUN
cjgl-2613	388	19	...	...	PUNCT
cjgl-2613	388	20	to	to	PART
cjgl-2613	388	21	married	married	VERB
cjgl-2613	388	22	people	people	NOUN
cjgl-2613	388	23	as	as	ADP
cjgl-2613	388	24	a	a	DET
cjgl-2613	388	25	matter	matter	NOUN
cjgl-2613	388	26	of	of	ADP
cjgl-2613	388	27	federal	federal	ADJ
cjgl-2613	388	28	law	law	NOUN
cjgl-2613	388	29	....	....	PUNCT
cjgl-2613	388	30	"	"	PUNCT
cjgl-2613	388	31	)	)	PUNCT
cjgl-2613	388	32	.	.	PUNCT
cjgl-2613	389	1	columbia	columbia	PROPN
cjgl-2613	389	2	journal	journal	PROPN
cjgl-2613	389	3	of	of	ADP
cjgl-2613	389	4	gender	gender	NOUN
cjgl-2613	389	5	and	and	CCONJ
cjgl-2613	389	6	law	law	NOUN
cjgl-2613	389	7	exemption	exemption	NOUN
cjgl-2613	389	8	for	for	ADP
cjgl-2613	389	9	domestic	domestic	ADJ
cjgl-2613	389	10	partners	partner	NOUN
cjgl-2613	389	11	.	.	PUNCT
cjgl-2613	390	1	12	12	NUM
cjgl-2613	390	2	doma	doma	NOUN
cjgl-2613	390	3	had	have	VERB
cjgl-2613	390	4	no	no	DET
cjgl-2613	390	5	bearing	bearing	NOUN
cjgl-2613	390	6	on	on	ADP
cjgl-2613	390	7	the	the	DET
cjgl-2613	390	8	couple	couple	NOUN
cjgl-2613	390	9	because	because	SCONJ
cjgl-2613	390	10	the	the	DET
cjgl-2613	390	11	bankruptcy	bankruptcy	NOUN
cjgl-2613	390	12	appellate	appellate	ADJ
cjgl-2613	390	13	panel	panel	NOUN
cjgl-2613	390	14	concurred	concur	VERB
cjgl-2613	390	15	that	that	SCONJ
cjgl-2613	390	16	domestic	domestic	ADJ
cjgl-2613	390	17	partnership	partnership	NOUN
cjgl-2613	390	18	is	be	AUX
cjgl-2613	390	19	not	not	PART
cjgl-2613	390	20	identical	identical	ADJ
cjgl-2613	390	21	to	to	ADP
cjgl-2613	390	22	marriage	marriage	NOUN
cjgl-2613	390	23	and	and	CCONJ
cjgl-2613	390	24	domestic	domestic	ADJ
cjgl-2613	390	25	partners	partner	NOUN
cjgl-2613	390	26	are	be	AUX
cjgl-2613	390	27	not	not	PART
cjgl-2613	390	28	spouses	spouse	NOUN
cjgl-2613	390	29	.	.	PUNCT
cjgl-2613	391	1	113	113	NUM
cjgl-2613	391	2	the	the	DET
cjgl-2613	391	3	plain	plain	ADJ
cjgl-2613	391	4	language	language	NOUN
cjgl-2613	391	5	and	and	CCONJ
cjgl-2613	391	6	legislative	legislative	ADJ
cjgl-2613	391	7	history	history	NOUN
cjgl-2613	391	8	of	of	ADP
cjgl-2613	391	9	doma	doma	PROPN
cjgl-2613	391	10	do	do	AUX
cjgl-2613	391	11	not	not	PART
cjgl-2613	391	12	support	support	VERB
cjgl-2613	391	13	doma	doma	NOUN
cjgl-2613	391	14	's	's	PART
cjgl-2613	391	15	application	application	NOUN
cjgl-2613	391	16	to	to	ADP
cjgl-2613	391	17	domestic	domestic	ADJ
cjgl-2613	391	18	partnerships	partnership	NOUN
cjgl-2613	391	19	or	or	CCONJ
cjgl-2613	391	20	any	any	DET
cjgl-2613	391	21	other	other	ADJ
cjgl-2613	391	22	legal	legal	ADJ
cjgl-2613	391	23	union	union	NOUN
cjgl-2613	391	24	that	that	PRON
cjgl-2613	391	25	is	be	AUX
cjgl-2613	391	26	not	not	PART
cjgl-2613	391	27	marriage	marriage	NOUN
cjgl-2613	391	28	,	,	PUNCT
cjgl-2613	391	29	and	and	CCONJ
cjgl-2613	391	30	ninth	ninth	ADJ
cjgl-2613	391	31	circuit	circuit	NOUN
cjgl-2613	391	32	decisions	decision	NOUN
cjgl-2613	391	33	uniformly	uniformly	ADV
cjgl-2613	391	34	hold	hold	VERB
cjgl-2613	391	35	that	that	SCONJ
cjgl-2613	391	36	domestic	domestic	ADJ
cjgl-2613	391	37	partnerships	partnership	NOUN
cjgl-2613	391	38	do	do	AUX
cjgl-2613	391	39	not	not	PART
cjgl-2613	391	40	constitute	constitute	VERB
cjgl-2613	391	41	marriage	marriage	NOUN
cjgl-2613	391	42	and	and	CCONJ
cjgl-2613	391	43	domestic	domestic	ADJ
cjgl-2613	391	44	partners	partner	NOUN
cjgl-2613	391	45	are	be	AUX
cjgl-2613	391	46	not	not	PART
cjgl-2613	391	47	spouses	spouse	NOUN
cjgl-2613	391	48	.	.	PUNCT
cjgl-2613	391	49	'	'	PUNCT
cjgl-2613	392	1	14	14	NUM
cjgl-2613	392	2	therefore	therefore	ADV
cjgl-2613	392	3	,	,	PUNCT
cjgl-2613	392	4	the	the	DET
cjgl-2613	392	5	irs	irs	PROPN
cjgl-2613	392	6	got	get	VERB
cjgl-2613	392	7	it	it	PRON
cjgl-2613	392	8	right	right	ADJ
cjgl-2613	392	9	:	:	PUNCT
cjgl-2613	392	10	doma	doma	PROPN
cjgl-2613	392	11	has	have	VERB
cjgl-2613	392	12	no	no	DET
cjgl-2613	392	13	bearing	bearing	NOUN
cjgl-2613	392	14	on	on	ADP
cjgl-2613	392	15	the	the	DET
cjgl-2613	392	16	federal	federal	ADJ
cjgl-2613	392	17	income	income	NOUN
cjgl-2613	392	18	taxation	taxation	NOUN
cjgl-2613	392	19	of	of	ADP
cjgl-2613	392	20	domestic	domestic	ADJ
cjgl-2613	392	21	partners	partner	NOUN
cjgl-2613	392	22	.	.	PUNCT
cjgl-2613	393	1	iii	iii	X
cjgl-2613	393	2	.	.	NOUN
cjgl-2613	393	3	same	same	ADJ
cjgl-2613	393	4	-	-	PUNCT
cjgl-2613	393	5	sex	sex	NOUN
cjgl-2613	393	6	married	married	ADJ
cjgl-2613	393	7	couples	couple	NOUN
cjgl-2613	393	8	should	should	AUX
cjgl-2613	393	9	calculate	calculate	VERB
cjgl-2613	393	10	income	income	NOUN
cjgl-2613	393	11	for	for	ADP
cjgl-2613	393	12	federal	federal	ADJ
cjgl-2613	393	13	income	income	NOUN
cjgl-2613	393	14	tax	tax	NOUN
cjgl-2613	393	15	purposes	purpose	NOUN
cjgl-2613	393	16	in	in	ADP
cjgl-2613	393	17	the	the	DET
cjgl-2613	393	18	same	same	ADJ
cjgl-2613	393	19	manner	manner	NOUN
cjgl-2613	393	20	as	as	ADP
cjgl-2613	393	21	heterosexual	heterosexual	ADJ
cjgl-2613	393	22	married	married	ADJ
cjgl-2613	393	23	couples	couple	NOUN
cjgl-2613	393	24	each	each	DET
cjgl-2613	393	25	heterosexual	heterosexual	ADJ
cjgl-2613	393	26	married	married	ADJ
cjgl-2613	393	27	person	person	NOUN
cjgl-2613	393	28	domiciled	domicile	VERB
cjgl-2613	393	29	in	in	ADP
cjgl-2613	393	30	a	a	DET
cjgl-2613	393	31	community	community	NOUN
cjgl-2613	393	32	property	property	NOUN
cjgl-2613	393	33	state	state	NOUN
cjgl-2613	393	34	must	must	AUX
cjgl-2613	393	35	report	report	VERB
cjgl-2613	393	36	one	one	NUM
cjgl-2613	393	37	-	-	PUNCT
cjgl-2613	393	38	half	half	NOUN
cjgl-2613	393	39	of	of	ADP
cjgl-2613	393	40	the	the	DET
cjgl-2613	393	41	community	community	NOUN
cjgl-2613	393	42	(	(	PUNCT
cjgl-2613	393	43	household	household	NOUN
cjgl-2613	393	44	)	)	PUNCT
cjgl-2613	393	45	income	income	NOUN
cjgl-2613	393	46	as	as	ADP
cjgl-2613	393	47	his	his	PRON
cjgl-2613	393	48	or	or	CCONJ
cjgl-2613	393	49	her	her	PRON
cjgl-2613	393	50	respective	respective	ADJ
cjgl-2613	393	51	income	income	NOUN
cjgl-2613	393	52	for	for	ADP
cjgl-2613	393	53	federal	federal	ADJ
cjgl-2613	393	54	income	income	NOUN
cjgl-2613	393	55	tax	tax	NOUN
cjgl-2613	393	56	purposes	purpose	NOUN
cjgl-2613	393	57	,	,	PUNCT
cjgl-2613	393	58	even	even	ADV
cjgl-2613	393	59	if	if	SCONJ
cjgl-2613	393	60	such	such	ADJ
cjgl-2613	393	61	person	person	NOUN
cjgl-2613	393	62	did	do	AUX
cjgl-2613	393	63	not	not	PART
cjgl-2613	393	64	actually	actually	ADV
cjgl-2613	393	65	earn	earn	VERB
cjgl-2613	393	66	any	any	PRON
cjgl-2613	393	67	of	of	ADP
cjgl-2613	393	68	the	the	DET
cjgl-2613	393	69	income	income	NOUN
cjgl-2613	393	70	.	.	PUNCT
cjgl-2613	393	71	'	'	PUNCT
cjgl-2613	394	1	15	15	NUM
cjgl-2613	394	2	it	it	PRON
cjgl-2613	394	3	is	be	AUX
cjgl-2613	394	4	well	well	ADV
cjgl-2613	394	5	settled	settle	VERB
cjgl-2613	394	6	that	that	SCONJ
cjgl-2613	394	7	the	the	DET
cjgl-2613	394	8	earnings	earning	NOUN
cjgl-2613	394	9	of	of	ADP
cjgl-2613	394	10	either	either	DET
cjgl-2613	394	11	spouse	spouse	NOUN
cjgl-2613	394	12	acquired	acquire	VERB
cjgl-2613	394	13	during	during	ADP
cjgl-2613	394	14	the	the	DET
cjgl-2613	394	15	marriage	marriage	NOUN
cjgl-2613	394	16	,	,	PUNCT
cjgl-2613	394	17	whether	whether	SCONJ
cjgl-2613	394	18	received	receive	VERB
cjgl-2613	394	19	in	in	ADP
cjgl-2613	394	20	the	the	DET
cjgl-2613	394	21	form	form	NOUN
cjgl-2613	394	22	of	of	ADP
cjgl-2613	394	23	compensation	compensation	NOUN
cjgl-2613	394	24	for	for	ADP
cjgl-2613	394	25	personal	personal	ADJ
cjgl-2613	394	26	services	service	NOUN
cjgl-2613	394	27	or	or	CCONJ
cjgl-2613	394	28	income	income	NOUN
cjgl-2613	394	29	from	from	ADP
cjgl-2613	394	30	property	property	NOUN
cjgl-2613	394	31	,	,	PUNCT
cjgl-2613	394	32	constitute	constitute	VERB
cjgl-2613	394	33	community	community	NOUN
cjgl-2613	394	34	income	income	NOUN
cjgl-2613	394	35	.	.	PUNCT
cjgl-2613	395	1	16	16	NUM
cjgl-2613	396	1	the	the	DET
cjgl-2613	396	2	irs	irs	PROPN
cjgl-2613	396	3	has	have	AUX
cjgl-2613	396	4	instructed	instruct	VERB
cjgl-2613	396	5	each	each	DET
cjgl-2613	396	6	same	same	ADJ
cjgl-2613	396	7	-	-	PUNCT
cjgl-2613	396	8	sex	sex	NOUN
cjgl-2613	396	9	married	married	ADJ
cjgl-2613	396	10	person	person	NOUN
cjgl-2613	396	11	domiciled	domicile	VERB
cjgl-2613	396	12	in	in	ADP
cjgl-2613	396	13	california	california	PROPN
cjgl-2613	396	14	to	to	PART
cjgl-2613	396	15	calculate	calculate	VERB
cjgl-2613	396	16	income	income	NOUN
cjgl-2613	396	17	for	for	ADP
cjgl-2613	396	18	federal	federal	ADJ
cjgl-2613	396	19	income	income	NOUN
cjgl-2613	396	20	tax	tax	NOUN
cjgl-2613	396	21	purposes	purpose	NOUN
cjgl-2613	396	22	in	in	ADP
cjgl-2613	396	23	the	the	DET
cjgl-2613	396	24	same	same	ADJ
cjgl-2613	396	25	112	112	NUM
cjgl-2613	396	26	i	i	PRON
cjgl-2613	396	27	d.	d.	PROPN
cjgl-2613	396	28	at	at	ADP
cjgl-2613	396	29	245	245	NUM
cjgl-2613	396	30	-	-	SYM
cjgl-2613	396	31	46	46	NUM
cjgl-2613	396	32	.	.	NOUN
cjgl-2613	397	1	113	113	NUM
cjgl-2613	398	1	i	i	PRON
cjgl-2613	398	2	d.	d.	PROPN
cjgl-2613	398	3	at	at	ADP
cjgl-2613	398	4	248	248	NUM
cjgl-2613	398	5	(	(	PUNCT
cjgl-2613	398	6	"	"	PUNCT
cjgl-2613	398	7	wherever	wherever	SCONJ
cjgl-2613	398	8	the	the	DET
cjgl-2613	398	9	line	line	NOUN
cjgl-2613	398	10	may	may	AUX
cjgl-2613	398	11	be	be	AUX
cjgl-2613	398	12	drawn	draw	VERB
cjgl-2613	398	13	by	by	ADP
cjgl-2613	398	14	california	california	PROPN
cjgl-2613	398	15	's	's	PART
cjgl-2613	398	16	courts	court	NOUN
cjgl-2613	398	17	between	between	ADP
cjgl-2613	398	18	marital	marital	ADJ
cjgl-2613	398	19	status	status	NOUN
cjgl-2613	398	20	on	on	ADP
cjgl-2613	398	21	one	one	NUM
cjgl-2613	398	22	hand	hand	NOUN
cjgl-2613	398	23	,	,	PUNCT
cjgl-2613	398	24	and	and	CCONJ
cjgl-2613	398	25	the	the	DET
cjgl-2613	398	26	economic	economic	ADJ
cjgl-2613	398	27	rights	right	NOUN
cjgl-2613	398	28	and	and	CCONJ
cjgl-2613	398	29	liabilities	liability	NOUN
cjgl-2613	398	30	of	of	ADP
cjgl-2613	398	31	couples	couple	NOUN
cjgl-2613	398	32	on	on	ADP
cjgl-2613	398	33	the	the	DET
cjgl-2613	398	34	other	other	ADJ
cjgl-2613	398	35	,	,	PUNCT
cjgl-2613	398	36	we	we	PRON
cjgl-2613	398	37	hold	hold	VERB
cjgl-2613	398	38	that	that	DET
cjgl-2613	398	39	application	application	NOUN
cjgl-2613	398	40	of	of	ADP
cjgl-2613	398	41	the	the	DET
cjgl-2613	398	42	homestead	homestead	NOUN
cjgl-2613	398	43	exemption	exemption	NOUN
cjgl-2613	398	44	statute	statute	NOUN
cjgl-2613	398	45	clearly	clearly	ADV
cjgl-2613	398	46	falls	fall	VERB
cjgl-2613	398	47	in	in	ADP
cjgl-2613	398	48	the	the	DET
cjgl-2613	398	49	latter	latter	ADJ
cjgl-2613	398	50	category	category	NOUN
cjgl-2613	398	51	.	.	PUNCT
cjgl-2613	398	52	"	"	PUNCT
cjgl-2613	398	53	)	)	PUNCT
cjgl-2613	398	54	.	.	PUNCT
cjgl-2613	399	1	114	114	NUM
cjgl-2613	399	2	see	see	VERB
cjgl-2613	399	3	supra	supra	PROPN
cjgl-2613	399	4	part	part	PROPN
cjgl-2613	399	5	i.	i.	PROPN
cjgl-2613	399	6	115	115	NUM
cjgl-2613	399	7	see	see	VERB
cjgl-2613	399	8	poe	poe	PROPN
cjgl-2613	399	9	v.	v.	ADP
cjgl-2613	399	10	seabom	seabom	PROPN
cjgl-2613	399	11	,	,	PUNCT
cjgl-2613	399	12	282	282	NUM
cjgl-2613	399	13	u.s	u.s	PROPN
cjgl-2613	399	14	.	.	PROPN
cjgl-2613	399	15	101	101	NUM
cjgl-2613	399	16	,	,	PUNCT
cjgl-2613	399	17	108	108	NUM
cjgl-2613	399	18	(	(	PUNCT
cjgl-2613	399	19	1930	1930	NUM
cjgl-2613	399	20	)	)	PUNCT
cjgl-2613	399	21	;	;	PUNCT
cjgl-2613	399	22	united	united	PROPN
cjgl-2613	399	23	states	states	PROPN
cjgl-2613	399	24	v.	v.	PROPN
cjgl-2613	399	25	malcolm	malcolm	PROPN
cjgl-2613	399	26	,	,	PUNCT
cjgl-2613	399	27	282	282	NUM
cjgl-2613	399	28	u.s	u.s	PROPN
cjgl-2613	399	29	.	.	PROPN
cjgl-2613	399	30	792	792	NUM
cjgl-2613	399	31	,	,	PUNCT
cjgl-2613	399	32	793	793	NUM
cjgl-2613	399	33	-	-	SYM
cjgl-2613	399	34	94	94	NUM
cjgl-2613	399	35	(	(	PUNCT
cjgl-2613	399	36	1931	1931	NUM
cjgl-2613	399	37	)	)	PUNCT
cjgl-2613	399	38	;	;	PUNCT
cjgl-2613	399	39	community	community	NOUN
cjgl-2613	399	40	property	property	NOUN
cjgl-2613	399	41	,	,	PUNCT
cjgl-2613	399	42	supra	supra	PROPN
cjgl-2613	399	43	note	note	PROPN
cjgl-2613	399	44	25	25	NUM
cjgl-2613	399	45	.	.	SYM
cjgl-2613	399	46	116	116	NUM
cjgl-2613	399	47	state	state	PROPN
cjgl-2613	399	48	bd	bd	PROPN
cjgl-2613	399	49	.	.	PROPN
cjgl-2613	399	50	of	of	ADP
cjgl-2613	399	51	equalization	equalization	NOUN
cjgl-2613	399	52	v.	v.	ADP
cjgl-2613	399	53	woo	woo	PROPN
cjgl-2613	399	54	,	,	PUNCT
cjgl-2613	399	55	98	98	NUM
cjgl-2613	399	56	cal	cal	NOUN
cjgl-2613	399	57	.	.	PUNCT
cjgl-2613	400	1	rptr	rptr	PROPN
cjgl-2613	400	2	.	.	PUNCT
cjgl-2613	401	1	2d	2d	PROPN
cjgl-2613	401	2	206	206	NUM
cjgl-2613	401	3	,	,	PUNCT
cjgl-2613	401	4	208	208	NUM
cjgl-2613	401	5	(	(	PUNCT
cjgl-2613	401	6	cal	cal	X
cjgl-2613	401	7	.	.	PUNCT
cjgl-2613	402	1	ct	ct	PROPN
cjgl-2613	402	2	.	.	PUNCT
cjgl-2613	403	1	app	app	PROPN
cjgl-2613	403	2	.	.	PROPN
cjgl-2613	403	3	2000	2000	NUM
cjgl-2613	403	4	)	)	PUNCT
cjgl-2613	404	1	;	;	PUNCT
cjgl-2613	404	2	accord	accord	NOUN
cjgl-2613	404	3	community	community	NOUN
cjgl-2613	404	4	property	property	NOUN
cjgl-2613	404	5	,	,	PUNCT
cjgl-2613	404	6	supra	supra	PROPN
cjgl-2613	404	7	note	note	PROPN
cjgl-2613	404	8	25	25	NUM
cjgl-2613	404	9	.	.	PUNCT
cjgl-2613	405	1	columbia	columbia	PROPN
cjgl-2613	405	2	journal	journal	PROPN
cjgl-2613	405	3	of	of	ADP
cjgl-2613	405	4	gender	gender	NOUN
cjgl-2613	405	5	and	and	CCONJ
cjgl-2613	405	6	law	law	NOUN
cjgl-2613	405	7	manner	manner	NOUN
cjgl-2613	405	8	as	as	ADP
cjgl-2613	405	9	a	a	DET
cjgl-2613	405	10	heterosexual	heterosexual	ADJ
cjgl-2613	405	11	married	married	ADJ
cjgl-2613	405	12	person	person	NOUN
cjgl-2613	405	13	.	.	PUNCT
cjgl-2613	405	14	"	"	PUNCT
cjgl-2613	406	1	7	7	NUM
cjgl-2613	406	2	these	these	DET
cjgl-2613	406	3	instructions	instruction	NOUN
cjgl-2613	406	4	,	,	PUNCT
cjgl-2613	406	5	stipulated	stipulate	VERB
cjgl-2613	406	6	in	in	ADP
cjgl-2613	406	7	an	an	DET
cjgl-2613	406	8	irs	irs	PROPN
cjgl-2613	406	9	publication	publication	NOUN
cjgl-2613	406	10	,	,	PUNCT
cjgl-2613	406	11	have	have	AUX
cjgl-2613	406	12	not	not	PART
cjgl-2613	406	13	yet	yet	ADV
cjgl-2613	406	14	become	become	VERB
cjgl-2613	406	15	the	the	DET
cjgl-2613	406	16	subject	subject	NOUN
cjgl-2613	406	17	of	of	ADP
cjgl-2613	406	18	much	much	ADJ
cjgl-2613	406	19	debate	debate	NOUN
cjgl-2613	406	20	,	,	PUNCT
cjgl-2613	406	21	but	but	CCONJ
cjgl-2613	406	22	this	this	DET
cjgl-2613	406	23	article	article	NOUN
cjgl-2613	406	24	contends	contend	VERB
cjgl-2613	406	25	that	that	SCONJ
cjgl-2613	406	26	the	the	DET
cjgl-2613	406	27	irs	irs	PROPN
cjgl-2613	406	28	is	be	AUX
cjgl-2613	406	29	correct	correct	ADJ
cjgl-2613	406	30	to	to	PART
cjgl-2613	406	31	require	require	VERB
cjgl-2613	406	32	each	each	DET
cjgl-2613	406	33	same	same	ADJ
cjgl-2613	406	34	-	-	PUNCT
cjgl-2613	406	35	sex	sex	NOUN
cjgl-2613	406	36	married	married	ADJ
cjgl-2613	406	37	person	person	NOUN
cjgl-2613	406	38	to	to	PART
cjgl-2613	406	39	report	report	VERB
cjgl-2613	406	40	one	one	NUM
cjgl-2613	406	41	-	-	PUNCT
cjgl-2613	406	42	half	half	NOUN
cjgl-2613	406	43	of	of	ADP
cjgl-2613	406	44	the	the	DET
cjgl-2613	406	45	community	community	NOUN
cjgl-2613	406	46	income	income	NOUN
cjgl-2613	406	47	as	as	ADP
cjgl-2613	406	48	his	his	PRON
cjgl-2613	406	49	or	or	CCONJ
cjgl-2613	406	50	her	her	PRON
cjgl-2613	406	51	respective	respective	ADJ
cjgl-2613	406	52	income	income	NOUN
cjgl-2613	406	53	for	for	ADP
cjgl-2613	406	54	federal	federal	ADJ
cjgl-2613	406	55	income	income	NOUN
cjgl-2613	406	56	tax	tax	NOUN
cjgl-2613	406	57	purposes	purpose	NOUN
cjgl-2613	406	58	.	.	PUNCT
cjgl-2613	407	1	doma	doma	NOUN
cjgl-2613	407	2	does	do	AUX
cjgl-2613	407	3	not	not	PART
cjgl-2613	407	4	change	change	VERB
cjgl-2613	407	5	determinations	determination	NOUN
cjgl-2613	407	6	of	of	ADP
cjgl-2613	407	7	ownership	ownership	NOUN
cjgl-2613	407	8	and	and	CCONJ
cjgl-2613	407	9	ownership	ownership	NOUN
cjgl-2613	407	10	determined	determine	VERB
cjgl-2613	407	11	pursuant	pursuant	ADV
cjgl-2613	407	12	to	to	ADP
cjgl-2613	407	13	state	state	NOUN
cjgl-2613	407	14	law	law	NOUN
cjgl-2613	407	15	controls	control	VERB
cjgl-2613	407	16	the	the	DET
cjgl-2613	407	17	taxability	taxability	NOUN
cjgl-2613	407	18	of	of	ADP
cjgl-2613	407	19	income	income	NOUN
cjgl-2613	407	20	.	.	PUNCT
cjgl-2613	408	1	118	118	NUM
cjgl-2613	408	2	a	a	DET
cjgl-2613	408	3	substantive	substantive	ADJ
cjgl-2613	408	4	analysis	analysis	NOUN
cjgl-2613	408	5	of	of	ADP
cjgl-2613	408	6	the	the	DET
cjgl-2613	408	7	rights	right	NOUN
cjgl-2613	408	8	provided	provide	VERB
cjgl-2613	408	9	to	to	ADP
cjgl-2613	408	10	the	the	DET
cjgl-2613	408	11	two	two	NUM
cjgl-2613	408	12	individuals	individual	NOUN
cjgl-2613	408	13	who	who	PRON
cjgl-2613	408	14	comprise	comprise	VERB
cjgl-2613	408	15	a	a	DET
cjgl-2613	408	16	same	same	ADJ
cjgl-2613	408	17	-	-	PUNCT
cjgl-2613	408	18	sex	sex	NOUN
cjgl-2613	408	19	marriage	marriage	NOUN
cjgl-2613	408	20	reveals	reveal	VERB
cjgl-2613	408	21	that	that	SCONJ
cjgl-2613	408	22	such	such	ADJ
cjgl-2613	408	23	individuals	individual	NOUN
cjgl-2613	408	24	do	do	AUX
cjgl-2613	408	25	indeed	indeed	ADV
cjgl-2613	408	26	possess	possess	VERB
cjgl-2613	408	27	substantial	substantial	ADJ
cjgl-2613	408	28	rights	right	NOUN
cjgl-2613	408	29	under	under	ADP
cjgl-2613	408	30	state	state	NOUN
cjgl-2613	408	31	law	law	NOUN
cjgl-2613	408	32	evidencing	evidence	VERB
cjgl-2613	408	33	an	an	DET
cjgl-2613	408	34	equal	equal	ADJ
cjgl-2613	408	35	ownership	ownership	NOUN
cjgl-2613	408	36	interest	interest	NOUN
cjgl-2613	408	37	in	in	ADP
cjgl-2613	408	38	community	community	NOUN
cjgl-2613	408	39	income	income	NOUN
cjgl-2613	408	40	.	.	PUNCT
cjgl-2613	409	1	"	"	PUNCT
cjgl-2613	409	2	19	19	NUM
cjgl-2613	409	3	a.	a.	NOUN
cjgl-2613	409	4	income	income	NOUN
cjgl-2613	409	5	is	be	AUX
cjgl-2613	409	6	calculated	calculate	VERB
cjgl-2613	409	7	for	for	SCONJ
cjgl-2613	409	8	federal	federal	ADJ
cjgl-2613	409	9	income	income	NOUN
cjgl-2613	409	10	tax	tax	NOUN
cjgl-2613	409	11	purposes	purpose	NOUN
cjgl-2613	409	12	based	base	VERB
cjgl-2613	409	13	on	on	ADP
cjgl-2613	409	14	ownership	ownership	NOUN
cjgl-2613	409	15	determined	determine	VERB
cjgl-2613	409	16	pursuant	pursuant	ADV
cjgl-2613	409	17	to	to	ADP
cjgl-2613	409	18	state	state	NOUN
cjgl-2613	409	19	law	law	NOUN
cjgl-2613	409	20	federal	federal	ADJ
cjgl-2613	409	21	taxation	taxation	NOUN
cjgl-2613	409	22	of	of	ADP
cjgl-2613	409	23	income	income	NOUN
cjgl-2613	409	24	is	be	AUX
cjgl-2613	409	25	based	base	VERB
cjgl-2613	409	26	on	on	ADP
cjgl-2613	409	27	principles	principle	NOUN
cjgl-2613	409	28	of	of	ADP
cjgl-2613	409	29	ownership	ownership	NOUN
cjgl-2613	409	30	determined	determine	VERB
cjgl-2613	409	31	pursuant	pursuant	ADV
cjgl-2613	409	32	to	to	ADP
cjgl-2613	409	33	state	state	NOUN
cjgl-2613	409	34	law.120	law.120	ADJ
cjgl-2613	409	35	marriage	marriage	NOUN
cjgl-2613	409	36	is	be	AUX
cjgl-2613	409	37	not	not	PART
cjgl-2613	409	38	the	the	DET
cjgl-2613	409	39	determinant	determinant	ADJ
cjgl-2613	409	40	factor	factor	NOUN
cjgl-2613	409	41	.	.	PUNCT
cjgl-2613	410	1	121	121	NUM
cjgl-2613	410	2	in	in	ADP
cjgl-2613	410	3	an	an	DET
cjgl-2613	410	4	earlier	early	ADJ
cjgl-2613	410	5	article	article	NOUN
cjgl-2613	410	6	,	,	PUNCT
cjgl-2613	410	7	i	i	PRON
cjgl-2613	410	8	analyzed	analyze	VERB
cjgl-2613	410	9	contemporary	contemporary	ADJ
cjgl-2613	410	10	and	and	CCONJ
cjgl-2613	410	11	historic	historic	ADJ
cjgl-2613	410	12	marital	marital	ADJ
cjgl-2613	410	13	cases	case	NOUN
cjgl-2613	410	14	and	and	CCONJ
cjgl-2613	410	15	discovered	discover	VERB
cjgl-2613	410	16	that	that	SCONJ
cjgl-2613	410	17	ownership	ownership	NOUN
cjgl-2613	410	18	,	,	PUNCT
cjgl-2613	410	19	not	not	PART
cjgl-2613	410	20	marriage	marriage	NOUN
cjgl-2613	410	21	,	,	PUNCT
cjgl-2613	410	22	drives	drive	VERB
cjgl-2613	410	23	the	the	DET
cjgl-2613	410	24	federal	federal	ADJ
cjgl-2613	410	25	taxation	taxation	NOUN
cjgl-2613	410	26	of	of	ADP
cjgl-2613	410	27	income	income	NOUN
cjgl-2613	410	28	.	.	PUNCT
cjgl-2613	411	1	122	122	NUM
cjgl-2613	411	2	blair	blair	PROPN
cjgl-2613	411	3	v.	v.	ADP
cjgl-2613	411	4	comm	comm	NOUN
cjgl-2613	411	5	'	'	PUNCT
cjgl-2613	411	6	r123	r123	PROPN
cjgl-2613	411	7	and	and	CCONJ
cjgl-2613	411	8	group	group	NOUN
cjgl-2613	411	9	no	no	INTJ
cjgl-2613	411	10	.	.	PUNCT
cjgl-2613	412	1	i	i	PRON
cjgl-2613	412	2	oil	oil	PROPN
cjgl-2613	412	3	corp	corp	PROPN
cjgl-2613	412	4	.	.	PROPN
cjgl-2613	413	1	v.	v.	CCONJ
cjgl-2613	413	2	'	'	PUNCT
cjgl-2613	413	3	see	see	VERB
cjgl-2613	413	4	community	community	NOUN
cjgl-2613	413	5	property	property	NOUN
cjgl-2613	413	6	,	,	PUNCT
cjgl-2613	413	7	supra	supra	PROPN
cjgl-2613	413	8	note	note	NOUN
cjgl-2613	413	9	25	25	NUM
cjgl-2613	413	10	(	(	PUNCT
cjgl-2613	413	11	"	"	PUNCT
cjgl-2613	413	12	[	[	X
cjgl-2613	413	13	a	a	X
cjgl-2613	413	14	]	]	X
cjgl-2613	413	15	person	person	NOUN
cjgl-2613	413	16	in	in	ADP
cjgl-2613	413	17	california	california	PROPN
cjgl-2613	413	18	who	who	PRON
cjgl-2613	413	19	is	be	AUX
cjgl-2613	413	20	married	married	ADJ
cjgl-2613	413	21	to	to	ADP
cjgl-2613	413	22	a	a	DET
cjgl-2613	413	23	person	person	NOUN
cjgl-2613	413	24	of	of	ADP
cjgl-2613	413	25	the	the	DET
cjgl-2613	413	26	same	same	ADJ
cjgl-2613	413	27	sex	sex	NOUN
cjgl-2613	413	28	generally	generally	ADV
cjgl-2613	413	29	must	must	AUX
cjgl-2613	413	30	report	report	VERB
cjgl-2613	413	31	half	half	DET
cjgl-2613	413	32	the	the	DET
cjgl-2613	413	33	combined	combined	ADJ
cjgl-2613	413	34	community	community	NOUN
cjgl-2613	413	35	income	income	NOUN
cjgl-2613	413	36	earned	earn	VERB
cjgl-2613	413	37	by	by	ADP
cjgl-2613	413	38	the	the	DET
cjgl-2613	413	39	individual	individual	NOUN
cjgl-2613	413	40	and	and	CCONJ
cjgl-2613	413	41	his	his	PRON
cjgl-2613	413	42	or	or	CCONJ
cjgl-2613	413	43	her	her	PRON
cjgl-2613	413	44	same	same	ADJ
cjgl-2613	413	45	-	-	PUNCT
cjgl-2613	413	46	sex	sex	NOUN
cjgl-2613	413	47	spouse	spouse	NOUN
cjgl-2613	413	48	.	.	PUNCT
cjgl-2613	413	49	"	"	PUNCT
cjgl-2613	413	50	)	)	PUNCT
cjgl-2613	413	51	.	.	PUNCT
cjgl-2613	414	1	"	"	PUNCT
cjgl-2613	414	2	8	8	NUM
cjgl-2613	414	3	see	see	VERB
cjgl-2613	414	4	infra	infra	NOUN
cjgl-2613	414	5	part	part	NOUN
cjgl-2613	414	6	ill	ill	ADJ
cjgl-2613	414	7	.	.	PUNCT
cjgl-2613	414	8	a.	a.	NOUN
cjgl-2613	415	1	"	"	PUNCT
cjgl-2613	415	2	9	9	NUM
cjgl-2613	415	3	see	see	VERB
cjgl-2613	415	4	cal	cal	PROPN
cjgl-2613	415	5	.	.	PUNCT
cjgl-2613	416	1	fam	fam	PROPN
cjgl-2613	416	2	.	.	PUNCT
cjgl-2613	417	1	code	code	PROPN
cjgl-2613	417	2	§	§	PROPN
cjgl-2613	417	3	751	751	NUM
cjgl-2613	417	4	(	(	PUNCT
cjgl-2613	417	5	2011	2011	NUM
cjgl-2613	417	6	)	)	PUNCT
cjgl-2613	417	7	(	(	PUNCT
cjgl-2613	417	8	"	"	PUNCT
cjgl-2613	417	9	the	the	DET
cjgl-2613	417	10	respective	respective	ADJ
cjgl-2613	417	11	interest	interest	NOUN
cjgl-2613	417	12	of	of	ADP
cjgl-2613	417	13	[	[	X
cjgl-2613	417	14	each	each	DET
cjgl-2613	417	15	spouse	spouse	NOUN
cjgl-2613	417	16	]	]	PUNCT
cjgl-2613	417	17	in	in	ADP
cjgl-2613	417	18	community	community	NOUN
cjgl-2613	417	19	property	property	NOUN
cjgl-2613	417	20	during	during	ADP
cjgl-2613	417	21	continuance	continuance	NOUN
cjgl-2613	417	22	of	of	ADP
cjgl-2613	417	23	the	the	DET
cjgl-2613	417	24	marriage	marriage	NOUN
cjgl-2613	417	25	relationship	relationship	NOUN
cjgl-2613	417	26	arc	arc	NOUN
cjgl-2613	417	27	present	present	ADJ
cjgl-2613	417	28	,	,	PUNCT
cjgl-2613	417	29	existing	exist	VERB
cjgl-2613	417	30	,	,	PUNCT
cjgl-2613	417	31	and	and	CCONJ
cjgl-2613	417	32	equal	equal	ADJ
cjgl-2613	417	33	interests	interest	NOUN
cjgl-2613	417	34	.	.	PUNCT
cjgl-2613	417	35	"	"	PUNCT
cjgl-2613	417	36	)	)	PUNCT
cjgl-2613	417	37	.	.	PUNCT
cjgl-2613	418	1	earnings	earning	NOUN
cjgl-2613	418	2	,	,	PUNCT
cjgl-2613	418	3	income	income	NOUN
cjgl-2613	418	4	,	,	PUNCT
cjgl-2613	418	5	or	or	CCONJ
cjgl-2613	418	6	receipts	receipt	NOUN
cjgl-2613	418	7	that	that	PRON
cjgl-2613	418	8	are	be	AUX
cjgl-2613	418	9	considered	consider	VERB
cjgl-2613	418	10	community	community	NOUN
cjgl-2613	418	11	property	property	NOUN
cjgl-2613	418	12	pursuant	pursuant	NOUN
cjgl-2613	418	13	to	to	ADP
cjgl-2613	418	14	state	state	NOUN
cjgl-2613	418	15	law	law	NOUN
cjgl-2613	418	16	are	be	AUX
cjgl-2613	418	17	also	also	ADV
cjgl-2613	418	18	by	by	ADP
cjgl-2613	418	19	definition	definition	NOUN
cjgl-2613	418	20	community	community	NOUN
cjgl-2613	418	21	income	income	NOUN
cjgl-2613	418	22	.	.	PUNCT
cjgl-2613	419	1	see	see	VERB
cjgl-2613	419	2	i	i	PRON
cjgl-2613	419	3	d.	d.	PROPN
cjgl-2613	419	4	§	§	PROPN
cjgl-2613	419	5	760	760	NUM
cjgl-2613	419	6	(	(	PUNCT
cjgl-2613	419	7	2011	2011	NUM
cjgl-2613	419	8	)	)	PUNCT
cjgl-2613	419	9	.	.	PUNCT
cjgl-2613	420	1	2	2	NUM
cjgl-2613	420	2	°	°	NUM
cjgl-2613	420	3	see	see	VERB
cjgl-2613	420	4	i.r.c	i.r.c	NOUN
cjgl-2613	420	5	.	.	PUNCT
cjgl-2613	421	1	§	§	PROPN
cjgl-2613	421	2	61	61	NUM
cjgl-2613	421	3	(	(	PUNCT
cjgl-2613	421	4	2011	2011	NUM
cjgl-2613	421	5	)	)	PUNCT
cjgl-2613	421	6	.	.	PUNCT
cjgl-2613	422	1	1	1	NUM
cjgl-2613	422	2	21	21	NUM
cjgl-2613	422	3	i	i	PROPN
cjgl-2613	422	4	d.	d.	PROPN
cjgl-2613	422	5	122	122	NUM
cjgl-2613	422	6	terry	terry	PROPN
cjgl-2613	422	7	,	,	PUNCT
cjgl-2613	422	8	supra	supra	PROPN
cjgl-2613	422	9	note	note	PROPN
cjgl-2613	422	10	6	6	NUM
cjgl-2613	422	11	,	,	PUNCT
cjgl-2613	422	12	at	at	ADP
cjgl-2613	422	13	640	640	NUM
cjgl-2613	422	14	-	-	SYM
cjgl-2613	422	15	46	46	NUM
cjgl-2613	422	16	.	.	PUNCT
cjgl-2613	422	17	123	123	NUM
cjgl-2613	422	18	blair	blair	PROPN
cjgl-2613	422	19	v.	v.	ADP
cjgl-2613	422	20	comm'r	comm'r	PROPN
cjgl-2613	422	21	,	,	PUNCT
cjgl-2613	422	22	300	300	NUM
cjgl-2613	422	23	u.s	u.s	PROPN
cjgl-2613	422	24	.	.	PROPN
cjgl-2613	422	25	5	5	NUM
cjgl-2613	422	26	(	(	PUNCT
cjgl-2613	422	27	1937	1937	NUM
cjgl-2613	422	28	)	)	PUNCT
cjgl-2613	422	29	.	.	PUNCT
cjgl-2613	423	1	columbia	columbia	PROPN
cjgl-2613	423	2	journal	journal	PROPN
cjgl-2613	423	3	of	of	ADP
cjgl-2613	423	4	gender	gender	NOUN
cjgl-2613	423	5	and	and	CCONJ
cjgl-2613	423	6	law	law	NOUN
cjgl-2613	423	7	bass124	bass124	PUNCT
cjgl-2613	423	8	are	be	AUX
cjgl-2613	423	9	two	two	NUM
cjgl-2613	423	10	supreme	supreme	ADJ
cjgl-2613	423	11	court	court	PROPN
cjgl-2613	423	12	cases	case	NOUN
cjgl-2613	423	13	that	that	PRON
cjgl-2613	423	14	examine	examine	VERB
cjgl-2613	423	15	the	the	DET
cjgl-2613	423	16	fed6ral	fed6ral	ADJ
cjgl-2613	423	17	taxation	taxation	NOUN
cjgl-2613	423	18	of	of	ADP
cjgl-2613	423	19	income	income	NOUN
cjgl-2613	423	20	outside	outside	ADP
cjgl-2613	423	21	the	the	DET
cjgl-2613	423	22	context	context	NOUN
cjgl-2613	423	23	of	of	ADP
cjgl-2613	423	24	marriage	marriage	NOUN
cjgl-2613	423	25	,	,	PUNCT
cjgl-2613	423	26	and	and	CCONJ
cjgl-2613	423	27	both	both	DET
cjgl-2613	423	28	cases	case	NOUN
cjgl-2613	423	29	provide	provide	VERB
cjgl-2613	423	30	early	early	ADJ
cjgl-2613	423	31	precedent	precedent	NOUN
cjgl-2613	423	32	for	for	ADP
cjgl-2613	423	33	the	the	DET
cjgl-2613	423	34	fundamental	fundamental	ADJ
cjgl-2613	423	35	federal	federal	ADJ
cjgl-2613	423	36	income	income	NOUN
cjgl-2613	423	37	tax	tax	NOUN
cjgl-2613	423	38	principle	principle	NOUN
cjgl-2613	423	39	that	that	SCONJ
cjgl-2613	423	40	ownership	ownership	NOUN
cjgl-2613	423	41	determined	determine	VERB
cjgl-2613	423	42	based	base	VERB
cjgl-2613	423	43	on	on	ADP
cjgl-2613	423	44	state	state	NOUN
cjgl-2613	423	45	law	law	NOUN
cjgl-2613	423	46	controls	control	VERB
cjgl-2613	423	47	the	the	DET
cjgl-2613	423	48	taxability	taxability	NOUN
cjgl-2613	423	49	of	of	ADP
cjgl-2613	423	50	income	income	NOUN
cjgl-2613	423	51	.	.	PUNCT
cjgl-2613	424	1	blair	blair	PROPN
cjgl-2613	424	2	v.	v.	PROPN
cjgl-2613	424	3	commissioner	commissioner	PROPN
cjgl-2613	424	4	of	of	ADP
cjgl-2613	424	5	internal	internal	PROPN
cjgl-2613	424	6	revenue	revenue	PROPN
cjgl-2613	424	7	blair	blair	PROPN
cjgl-2613	424	8	provides	provide	VERB
cjgl-2613	424	9	an	an	DET
cjgl-2613	424	10	early	early	ADJ
cjgl-2613	424	11	illustration	illustration	NOUN
cjgl-2613	424	12	of	of	ADP
cjgl-2613	424	13	the	the	DET
cjgl-2613	424	14	now	now	ADV
cjgl-2613	424	15	well	well	ADV
cjgl-2613	424	16	established	establish	VERB
cjgl-2613	424	17	principle	principle	NOUN
cjgl-2613	424	18	that	that	SCONJ
cjgl-2613	424	19	federal	federal	ADJ
cjgl-2613	424	20	income	income	NOUN
cjgl-2613	424	21	tax	tax	NOUN
cjgl-2613	424	22	liability	liability	NOUN
cjgl-2613	424	23	follows	follow	VERB
cjgl-2613	424	24	ownership	ownership	NOUN
cjgl-2613	424	25	determined	determine	VERB
cjgl-2613	424	26	pursuant	pursuant	ADV
cjgl-2613	424	27	to	to	ADP
cjgl-2613	424	28	state	state	PROPN
cjgl-2613	424	29	law.125	law.125	NOUN
cjgl-2613	424	30	during	during	ADP
cjgl-2613	424	31	his	his	PRON
cjgl-2613	424	32	life	life	NOUN
cjgl-2613	424	33	,	,	PUNCT
cjgl-2613	424	34	mr	mr	PROPN
cjgl-2613	424	35	.	.	PROPN
cjgl-2613	424	36	blair	blair	PROPN
cjgl-2613	424	37	was	be	AUX
cjgl-2613	424	38	to	to	PART
cjgl-2613	424	39	receive	receive	VERB
cjgl-2613	424	40	all	all	PRON
cjgl-2613	424	41	of	of	ADP
cjgl-2613	424	42	the	the	DET
cjgl-2613	424	43	net	net	ADJ
cjgl-2613	424	44	income	income	NOUN
cjgl-2613	424	45	of	of	ADP
cjgl-2613	424	46	property	property	NOUN
cjgl-2613	424	47	held	hold	VERB
cjgl-2613	424	48	in	in	ADP
cjgl-2613	424	49	trust	trust	NOUN
cjgl-2613	424	50	.	.	PUNCT
cjgl-2613	425	1	126	126	NUM
cjgl-2613	425	2	in	in	ADP
cjgl-2613	425	3	1923	1923	NUM
cjgl-2613	425	4	,	,	PUNCT
cjgl-2613	425	5	mr	mr	PROPN
cjgl-2613	425	6	.	.	PROPN
cjgl-2613	425	7	blair	blair	PROPN
cjgl-2613	425	8	assigned	assign	VERB
cjgl-2613	425	9	an	an	DET
cjgl-2613	425	10	interest	interest	NOUN
cjgl-2613	425	11	in	in	ADP
cjgl-2613	425	12	the	the	DET
cjgl-2613	425	13	trust	trust	NOUN
cjgl-2613	425	14	income	income	NOUN
cjgl-2613	425	15	to	to	ADP
cjgl-2613	425	16	his	his	PRON
cjgl-2613	425	17	daughter	daughter	NOUN
cjgl-2613	425	18	.	.	PUNCT
cjgl-2613	426	1	27	27	NUM
cjgl-2613	426	2	mr	mr	PROPN
cjgl-2613	426	3	.	.	PROPN
cjgl-2613	426	4	blair	blair	PROPN
cjgl-2613	426	5	made	make	VERB
cjgl-2613	426	6	like	like	ADP
cjgl-2613	426	7	assignments	assignment	NOUN
cjgl-2613	426	8	of	of	ADP
cjgl-2613	426	9	interests	interest	NOUN
cjgl-2613	426	10	in	in	ADP
cjgl-2613	426	11	the	the	DET
cjgl-2613	426	12	trust	trust	NOUN
cjgl-2613	426	13	income	income	NOUN
cjgl-2613	426	14	to	to	ADP
cjgl-2613	426	15	another	another	DET
cjgl-2613	426	16	daughter	daughter	NOUN
cjgl-2613	426	17	and	and	CCONJ
cjgl-2613	426	18	to	to	ADP
cjgl-2613	426	19	his	his	PRON
cjgl-2613	426	20	sons	son	NOUN
cjgl-2613	426	21	at	at	ADP
cjgl-2613	426	22	about	about	ADV
cjgl-2613	426	23	the	the	DET
cjgl-2613	426	24	same	same	ADJ
cjgl-2613	426	25	time	time	NOUN
cjgl-2613	426	26	and	and	CCONJ
cjgl-2613	426	27	also	also	ADV
cjgl-2613	426	28	in	in	ADP
cjgl-2613	426	29	subsequent	subsequent	ADJ
cjgl-2613	426	30	years	year	NOUN
cjgl-2613	426	31	.	.	PUNCT
cjgl-2613	426	32	'	'	PUNCT
cjgl-2613	427	1	28	28	NUM
cjgl-2613	427	2	as	as	ADP
cjgl-2613	427	3	a	a	DET
cjgl-2613	427	4	result	result	NOUN
cjgl-2613	427	5	of	of	ADP
cjgl-2613	427	6	these	these	DET
cjgl-2613	427	7	assignments	assignment	NOUN
cjgl-2613	427	8	,	,	PUNCT
cjgl-2613	427	9	the	the	DET
cjgl-2613	427	10	trustees	trustee	NOUN
cjgl-2613	427	11	distributed	distribute	VERB
cjgl-2613	427	12	the	the	DET
cjgl-2613	427	13	trust	trust	NOUN
cjgl-2613	427	14	income	income	NOUN
cjgl-2613	427	15	directly	directly	ADV
cjgl-2613	427	16	to	to	ADP
cjgl-2613	427	17	mr	mr	PROPN
cjgl-2613	427	18	.	.	PROPN
cjgl-2613	427	19	blair	blair	PROPN
cjgl-2613	427	20	's	's	PART
cjgl-2613	427	21	children	child	NOUN
cjgl-2613	427	22	,	,	PUNCT
cjgl-2613	427	23	who	who	PRON
cjgl-2613	427	24	paid	pay	VERB
cjgl-2613	427	25	the	the	DET
cjgl-2613	427	26	tax	tax	NOUN
cjgl-2613	427	27	on	on	ADP
cjgl-2613	427	28	such	such	ADJ
cjgl-2613	427	29	income	income	NOUN
cjgl-2613	427	30	.	.	PUNCT
cjgl-2613	428	1	29	29	NUM
cjgl-2613	429	1	the	the	DET
cjgl-2613	429	2	irs	irs	PROPN
cjgl-2613	429	3	protested	protest	VERB
cjgl-2613	429	4	and	and	CCONJ
cjgl-2613	429	5	ruled	rule	VERB
cjgl-2613	429	6	that	that	SCONJ
cjgl-2613	429	7	the	the	DET
cjgl-2613	429	8	trust	trust	NOUN
cjgl-2613	429	9	income	income	NOUN
cjgl-2613	429	10	was	be	AUX
cjgl-2613	429	11	taxable	taxable	ADJ
cjgl-2613	429	12	to	to	ADP
cjgl-2613	429	13	mr	mr	PROPN
cjgl-2613	429	14	.	.	PROPN
cjgl-2613	429	15	blair	blair	PROPN
cjgl-2613	429	16	rather	rather	ADV
cjgl-2613	429	17	than	than	ADP
cjgl-2613	429	18	his	his	PRON
cjgl-2613	429	19	children	child	NOUN
cjgl-2613	429	20	.	.	PUNCT
cjgl-2613	430	1	130	130	NUM
cjgl-2613	430	2	blair	blair	PROPN
cjgl-2613	430	3	presented	present	VERB
cjgl-2613	430	4	a	a	DET
cjgl-2613	430	5	question	question	NOUN
cjgl-2613	430	6	about	about	ADP
cjgl-2613	430	7	the	the	DET
cjgl-2613	430	8	liability	liability	NOUN
cjgl-2613	430	9	for	for	ADP
cjgl-2613	430	10	federal	federal	ADJ
cjgl-2613	430	11	income	income	NOUN
cjgl-2613	430	12	tax	tax	NOUN
cjgl-2613	430	13	upon	upon	SCONJ
cjgl-2613	430	14	trust	trust	NOUN
cjgl-2613	430	15	income	income	NOUN
cjgl-2613	430	16	that	that	PRON
cjgl-2613	430	17	a	a	DET
cjgl-2613	430	18	beneficiary	beneficiary	NOUN
cjgl-2613	430	19	had	have	AUX
cjgl-2613	430	20	assigned	assign	VERB
cjgl-2613	430	21	to	to	ADP
cjgl-2613	430	22	his	his	PRON
cjgl-2613	430	23	children	child	NOUN
cjgl-2613	430	24	and	and	CCONJ
cjgl-2613	430	25	that	that	SCONJ
cjgl-2613	430	26	the	the	DET
cjgl-2613	430	27	trustees	trustee	NOUN
cjgl-2613	430	28	paid	pay	VERB
cjgl-2613	430	29	directly	directly	ADV
cjgl-2613	430	30	to	to	ADP
cjgl-2613	430	31	such	such	ADJ
cjgl-2613	430	32	assignees	assignee	NOUN
cjgl-2613	430	33	.	.	PUNCT
cjgl-2613	431	1	131	131	NUM
cjgl-2613	431	2	to	to	PART
cjgl-2613	431	3	answer	answer	VERB
cjgl-2613	431	4	this	this	DET
cjgl-2613	431	5	question	question	NOUN
cjgl-2613	431	6	,	,	PUNCT
cjgl-2613	431	7	the	the	DET
cjgl-2613	431	8	court	court	NOUN
cjgl-2613	431	9	clearly	clearly	ADV
cjgl-2613	431	10	stated	state	VERB
cjgl-2613	431	11	124	124	NUM
cjgl-2613	431	12	grp	grp	NOUN
cjgl-2613	431	13	no	no	INTJ
cjgl-2613	431	14	.	.	PUNCT
cjgl-2613	432	1	i	i	PRON
cjgl-2613	432	2	oil	oil	PROPN
cjgl-2613	432	3	corp	corp	PROPN
cjgl-2613	432	4	.	.	PROPN
cjgl-2613	432	5	v.	v.	ADP
cjgl-2613	432	6	bass	bass	PROPN
cjgl-2613	432	7	,	,	PUNCT
cjgl-2613	432	8	283	283	NUM
cjgl-2613	432	9	u.s	u.s	PROPN
cjgl-2613	432	10	.	.	PROPN
cjgl-2613	432	11	279	279	NUM
cjgl-2613	432	12	(	(	PUNCT
cjgl-2613	432	13	1931	1931	NUM
cjgl-2613	432	14	)	)	PUNCT
cjgl-2613	432	15	.	.	PUNCT
cjgl-2613	433	1	125	125	NUM
cjgl-2613	433	2	blair	blair	PROPN
cjgl-2613	433	3	v.	v.	ADP
cjgl-2613	433	4	comm'r	comm'r	PROPN
cjgl-2613	433	5	,	,	PUNCT
cjgl-2613	433	6	300	300	NUM
cjgl-2613	433	7	u.s	u.s	PROPN
cjgl-2613	433	8	.	.	PROPN
cjgl-2613	433	9	5	5	NUM
cjgl-2613	433	10	(	(	PUNCT
cjgl-2613	433	11	1937	1937	NUM
cjgl-2613	433	12	)	)	PUNCT
cjgl-2613	433	13	.	.	PUNCT
cjgl-2613	434	1	126	126	NUM
cjgl-2613	435	1	i	i	PRON
cjgl-2613	435	2	d.	d.	NOUN
cjgl-2613	435	3	at	at	ADP
cjgl-2613	435	4	7	7	NUM
cjgl-2613	435	5	.	.	X
cjgl-2613	435	6	127	127	NUM
cjgl-2613	436	1	i	i	PROPN
cjgl-2613	436	2	d.	d.	PROPN
cjgl-2613	436	3	(	(	PUNCT
cjgl-2613	436	4	"	"	PUNCT
cjgl-2613	436	5	[	[	X
cjgl-2613	436	6	p]etitioncr	p]etitioncr	NOUN
cjgl-2613	436	7	assigned	assign	VERB
cjgl-2613	436	8	to	to	ADP
cjgl-2613	436	9	his	his	PRON
cjgl-2613	436	10	daughter	daughter	NOUN
cjgl-2613	436	11	,	,	PUNCT
cjgl-2613	436	12	lucy	lucy	PROPN
cjgl-2613	436	13	blair	blair	PROPN
cjgl-2613	436	14	linn	linn	PROPN
cjgl-2613	436	15	,	,	PUNCT
cjgl-2613	436	16	an	an	DET
cjgl-2613	436	17	interest	interest	NOUN
cjgl-2613	436	18	amounting	amount	VERB
cjgl-2613	436	19	to	to	ADP
cjgl-2613	436	20	$	$	SYM
cjgl-2613	436	21	6,000	6,000	NUM
cjgl-2613	436	22	for	for	ADP
cjgl-2613	436	23	the	the	DET
cjgl-2613	436	24	remainder	remainder	NOUN
cjgl-2613	436	25	of	of	ADP
cjgl-2613	436	26	that	that	DET
cjgl-2613	436	27	calendar	calendar	NOUN
cjgl-2613	436	28	year	year	NOUN
cjgl-2613	436	29	,	,	PUNCT
cjgl-2613	436	30	and	and	CCONJ
cjgl-2613	436	31	to	to	ADP
cjgl-2613	436	32	$	$	SYM
cjgl-2613	436	33	9,000	9,000	NUM
cjgl-2613	436	34	in	in	ADP
cjgl-2613	436	35	each	each	DET
cjgl-2613	436	36	calendar	calendar	NOUN
cjgl-2613	436	37	year	year	NOUN
cjgl-2613	436	38	thereafter	thereafter	ADV
cjgl-2613	436	39	,	,	PUNCT
cjgl-2613	436	40	in	in	ADP
cjgl-2613	436	41	the	the	DET
cjgl-2613	436	42	net	net	ADJ
cjgl-2613	436	43	income	income	NOUN
cjgl-2613	436	44	which	which	PRON
cjgl-2613	436	45	the	the	DET
cjgl-2613	436	46	petitioner	petitioner	NOUN
cjgl-2613	436	47	was	be	AUX
cjgl-2613	436	48	then	then	ADV
cjgl-2613	436	49	or	or	CCONJ
cjgl-2613	436	50	might	might	AUX
cjgl-2613	436	51	thereafter	thereafter	ADV
cjgl-2613	436	52	be	be	AUX
cjgl-2613	436	53	entitled	entitle	VERB
cjgl-2613	436	54	to	to	PART
cjgl-2613	436	55	receive	receive	VERB
cjgl-2613	436	56	during	during	ADP
cjgl-2613	436	57	his	his	PRON
cjgl-2613	436	58	life	life	NOUN
cjgl-2613	436	59	.	.	PUNCT
cjgl-2613	436	60	"	"	PUNCT
cjgl-2613	436	61	)	)	PUNCT
cjgl-2613	436	62	.	.	PUNCT
cjgl-2613	437	1	128	128	NUM
cjgl-2613	437	2	1,1	1,1	NUM
cjgl-2613	437	3	129	129	NUM
cjgl-2613	437	4	i	i	PRON
cjgl-2613	437	5	d.	d.	PROPN
cjgl-2613	437	6	(	(	PUNCT
cjgl-2613	437	7	"	"	PUNCT
cjgl-2613	437	8	the	the	DET
cjgl-2613	437	9	trustees	trustee	NOUN
cjgl-2613	437	10	accepted	accept	VERB
cjgl-2613	437	11	the	the	DET
cjgl-2613	437	12	assignments	assignment	NOUN
cjgl-2613	437	13	and	and	CCONJ
cjgl-2613	437	14	distributed	distribute	VERB
cjgl-2613	437	15	the	the	DET
cjgl-2613	437	16	income	income	NOUN
cjgl-2613	437	17	directly	directly	ADV
cjgl-2613	437	18	to	to	ADP
cjgl-2613	437	19	the	the	DET
cjgl-2613	437	20	assignees	assignee	NOUN
cjgl-2613	437	21	.	.	PUNCT
cjgl-2613	437	22	"	"	PUNCT
cjgl-2613	437	23	)	)	PUNCT
cjgl-2613	437	24	.	.	PUNCT
cjgl-2613	438	1	130	130	NUM
cjgl-2613	438	2	blair	blair	NOUN
cjgl-2613	438	3	,	,	PUNCT
cjgl-2613	438	4	300	300	NUM
cjgl-2613	438	5	u.s	u.s	PROPN
cjgl-2613	438	6	.	.	PROPN
cjgl-2613	438	7	at	at	ADP
cjgl-2613	438	8	7	7	NUM
cjgl-2613	438	9	.	.	PUNCT
cjgl-2613	438	10	columbia	columbia	PROPN
cjgl-2613	438	11	journal	journal	PROPN
cjgl-2613	438	12	of	of	ADP
cjgl-2613	438	13	gender	gender	NOUN
cjgl-2613	438	14	and	and	CCONJ
cjgl-2613	438	15	law	law	NOUN
cjgl-2613	438	16	that	that	PRON
cjgl-2613	438	17	the	the	DET
cjgl-2613	438	18	"	"	PUNCT
cjgl-2613	438	19	one	one	NOUN
cjgl-2613	438	20	who	who	PRON
cjgl-2613	438	21	is	be	AUX
cjgl-2613	438	22	to	to	PART
cjgl-2613	438	23	receive	receive	VERB
cjgl-2613	438	24	the	the	DET
cjgl-2613	438	25	income	income	NOUN
cjgl-2613	438	26	as	as	SCONJ
cjgl-2613	438	27	the	the	DET
cjgl-2613	438	28	owner	owner	NOUN
cjgl-2613	438	29	of	of	ADP
cjgl-2613	438	30	the	the	DET
cjgl-2613	438	31	beneficial	beneficial	ADJ
cjgl-2613	438	32	interest	interest	NOUN
cjgl-2613	438	33	is	be	AUX
cjgl-2613	438	34	to	to	PART
cjgl-2613	438	35	pay	pay	VERB
cjgl-2613	438	36	the	the	DET
cjgl-2613	438	37	tax	tax	NOUN
cjgl-2613	438	38	.	.	PUNCT
cjgl-2613	438	39	"	"	PUNCT
cjgl-2613	438	40	'	'	PUNCT
cjgl-2613	438	41	32	32	NUM
cjgl-2613	438	42	because	because	SCONJ
cjgl-2613	438	43	"	"	PUNCT
cjgl-2613	438	44	tax	tax	NOUN
cjgl-2613	438	45	liability	liability	NOUN
cjgl-2613	438	46	attaches	attach	VERB
cjgl-2613	438	47	to	to	ADP
cjgl-2613	438	48	ownership	ownership	NOUN
cjgl-2613	438	49	,	,	PUNCT
cjgl-2613	438	50	"	"	PUNCT
cjgl-2613	438	51	'	'	PUNCT
cjgl-2613	438	52	33	33	NUM
cjgl-2613	438	53	the	the	DET
cjgl-2613	438	54	question	question	NOUN
cjgl-2613	438	55	of	of	ADP
cjgl-2613	438	56	liability	liability	NOUN
cjgl-2613	438	57	rested	rest	VERB
cjgl-2613	438	58	on	on	ADP
cjgl-2613	438	59	whether	whether	SCONJ
cjgl-2613	438	60	mr	mr	PROPN
cjgl-2613	438	61	.	.	PROPN
cjgl-2613	438	62	blair	blair	PROPN
cjgl-2613	438	63	continued	continue	VERB
cjgl-2613	438	64	to	to	PART
cjgl-2613	438	65	own	own	VERB
cjgl-2613	438	66	the	the	DET
cjgl-2613	438	67	beneficial	beneficial	ADJ
cjgl-2613	438	68	interest	interest	NOUN
cjgl-2613	438	69	even	even	ADV
cjgl-2613	438	70	after	after	SCONJ
cjgl-2613	438	71	he	he	PRON
cjgl-2613	438	72	had	have	AUX
cjgl-2613	438	73	assigned	assign	VERB
cjgl-2613	438	74	such	such	ADJ
cjgl-2613	438	75	interests	interest	NOUN
cjgl-2613	438	76	to	to	ADP
cjgl-2613	438	77	his	his	PRON
cjgl-2613	438	78	children	child	NOUN
cjgl-2613	438	79	.	.	PUNCT
cjgl-2613	438	80	'	'	PUNCT
cjgl-2613	439	1	34	34	NUM
cjgl-2613	439	2	the	the	DET
cjgl-2613	439	3	court	court	NOUN
cjgl-2613	439	4	further	far	ADV
cjgl-2613	439	5	stated	state	VERB
cjgl-2613	439	6	that	that	SCONJ
cjgl-2613	439	7	"	"	PUNCT
cjgl-2613	439	8	[	[	X
cjgl-2613	439	9	t]he	t]he	X
cjgl-2613	439	10	question	question	NOUN
cjgl-2613	439	11	of	of	ADP
cjgl-2613	439	12	the	the	DET
cjgl-2613	439	13	validity	validity	NOUN
cjgl-2613	439	14	of	of	ADP
cjgl-2613	439	15	the	the	DET
cjgl-2613	439	16	assignments	assignment	NOUN
cjgl-2613	439	17	is	be	AUX
cjgl-2613	439	18	a	a	DET
cjgl-2613	439	19	question	question	NOUN
cjgl-2613	439	20	of	of	ADP
cjgl-2613	439	21	local	local	ADJ
cjgl-2613	439	22	law	law	NOUN
cjgl-2613	439	23	.	.	PUNCT
cjgl-2613	440	1	"	"	PUNCT
cjgl-2613	440	2	'	'	PUNCT
cjgl-2613	440	3	35	35	NUM
cjgl-2613	440	4	state	state	NOUN
cjgl-2613	440	5	law	law	NOUN
cjgl-2613	440	6	determines	determine	VERB
cjgl-2613	440	7	the	the	DET
cjgl-2613	440	8	validity	validity	NOUN
cjgl-2613	440	9	of	of	ADP
cjgl-2613	440	10	the	the	DET
cjgl-2613	440	11	assignments	assignment	NOUN
cjgl-2613	440	12	,	,	PUNCT
cjgl-2613	440	13	and	and	CCONJ
cjgl-2613	440	14	hence	hence	ADV
cjgl-2613	440	15	,	,	PUNCT
cjgl-2613	440	16	the	the	DET
cjgl-2613	440	17	owner	owner	NOUN
cjgl-2613	440	18	of	of	ADP
cjgl-2613	440	19	the	the	DET
cjgl-2613	440	20	beneficial	beneficial	ADJ
cjgl-2613	440	21	interest	interest	NOUN
cjgl-2613	440	22	.	.	PUNCT
cjgl-2613	440	23	'	'	PUNCT
cjgl-2613	441	1	36	36	NUM
cjgl-2613	441	2	the	the	DET
cjgl-2613	441	3	illinois	illinois	PROPN
cjgl-2613	441	4	state	state	PROPN
cjgl-2613	441	5	court	court	PROPN
cjgl-2613	441	6	found	find	VERB
cjgl-2613	441	7	the	the	DET
cjgl-2613	441	8	assignments	assignment	NOUN
cjgl-2613	441	9	to	to	PART
cjgl-2613	441	10	be	be	AUX
cjgl-2613	441	11	valid	valid	ADJ
cjgl-2613	441	12	voluntary	voluntary	ADJ
cjgl-2613	441	13	assignments	assignment	NOUN
cjgl-2613	441	14	of	of	ADP
cjgl-2613	441	15	parts	part	NOUN
cjgl-2613	441	16	of	of	ADP
cjgl-2613	441	17	mr	mr	PROPN
cjgl-2613	441	18	.	.	PROPN
cjgl-2613	441	19	blair	blair	PROPN
cjgl-2613	441	20	's	's	PART
cjgl-2613	441	21	interest	interest	NOUN
cjgl-2613	441	22	in	in	ADP
cjgl-2613	441	23	the	the	DET
cjgl-2613	441	24	trust	trust	NOUN
cjgl-2613	441	25	income.137	income.137	NOUN
cjgl-2613	441	26	mr	mr	PROPN
cjgl-2613	441	27	.	.	PROPN
cjgl-2613	441	28	blair	blair	PROPN
cjgl-2613	441	29	was	be	AUX
cjgl-2613	441	30	no	no	ADV
cjgl-2613	441	31	longer	long	ADV
cjgl-2613	441	32	the	the	DET
cjgl-2613	441	33	sole	sole	ADJ
cjgl-2613	441	34	owner	owner	NOUN
cjgl-2613	441	35	of	of	ADP
cjgl-2613	441	36	the	the	DET
cjgl-2613	441	37	beneficial	beneficial	ADJ
cjgl-2613	441	38	interest	interest	NOUN
cjgl-2613	441	39	in	in	ADP
cjgl-2613	441	40	the	the	DET
cjgl-2613	441	41	trust	trust	NOUN
cjgl-2613	441	42	income	income	NOUN
cjgl-2613	441	43	.	.	PUNCT
cjgl-2613	442	1	38	38	NUM
cjgl-2613	442	2	instead	instead	ADV
cjgl-2613	442	3	,	,	PUNCT
cjgl-2613	442	4	the	the	DET
cjgl-2613	442	5	assignees	assignee	NOUN
cjgl-2613	442	6	,	,	PUNCT
cjgl-2613	442	7	his	his	PRON
cjgl-2613	442	8	children	child	NOUN
cjgl-2613	442	9	,	,	PUNCT
cjgl-2613	442	10	were	be	AUX
cjgl-2613	442	11	now	now	ADV
cjgl-2613	442	12	owners	owner	NOUN
cjgl-2613	442	13	of	of	ADP
cjgl-2613	442	14	the	the	DET
cjgl-2613	442	15	specified	specify	VERB
cjgl-2613	442	16	beneficial	beneficial	ADJ
cjgl-2613	442	17	interests	interest	NOUN
cjgl-2613	442	18	in	in	ADP
cjgl-2613	442	19	the	the	DET
cjgl-2613	442	20	trust	trust	NOUN
cjgl-2613	442	21	income	income	NOUN
cjgl-2613	442	22	.	.	PUNCT
cjgl-2613	443	1	139	139	NUM
cjgl-2613	443	2	the	the	DET
cjgl-2613	443	3	court	court	NOUN
cjgl-2613	443	4	concluded	conclude	VERB
cjgl-2613	443	5	that	that	SCONJ
cjgl-2613	443	6	because	because	SCONJ
cjgl-2613	443	7	the	the	DET
cjgl-2613	443	8	assignments	assignment	NOUN
cjgl-2613	443	9	were	be	AUX
cjgl-2613	443	10	valid	valid	ADJ
cjgl-2613	443	11	according	accord	VERB
cjgl-2613	443	12	to	to	ADP
cjgl-2613	443	13	illinois	illinois	PROPN
cjgl-2613	443	14	law	law	PROPN
cjgl-2613	443	15	,	,	PUNCT
cjgl-2613	443	16	the	the	DET
cjgl-2613	443	17	assignees	assignee	NOUN
cjgl-2613	443	18	became	become	VERB
cjgl-2613	443	19	the	the	DET
cjgl-2613	443	20	owners	owner	NOUN
cjgl-2613	443	21	132	132	NUM
cjgl-2613	443	22	i	i	PRON
cjgl-2613	443	23	d.	d.	PROPN
cjgl-2613	443	24	at	at	ADP
cjgl-2613	443	25	12	12	NUM
cjgl-2613	443	26	.	.	PUNCT
cjgl-2613	444	1	133	133	NUM
cjgl-2613	445	1	i	i	PROPN
cjgl-2613	445	2	d.	d.	PROPN
cjgl-2613	445	3	134	134	NUM
cjgl-2613	446	1	i	i	PROPN
cjgl-2613	446	2	d.	d.	PROPN
cjgl-2613	446	3	(	(	PUNCT
cjgl-2613	446	4	"	"	PUNCT
cjgl-2613	446	5	if	if	SCONJ
cjgl-2613	446	6	under	under	ADP
cjgl-2613	446	7	the	the	DET
cjgl-2613	446	8	law	law	NOUN
cjgl-2613	446	9	governing	govern	VERB
cjgl-2613	446	10	the	the	DET
cjgl-2613	446	11	trust	trust	NOUN
cjgl-2613	446	12	the	the	DET
cjgl-2613	446	13	beneficial	beneficial	ADJ
cjgl-2613	446	14	interest	interest	NOUN
cjgl-2613	446	15	is	be	AUX
cjgl-2613	446	16	assignable	assignable	ADJ
cjgl-2613	446	17	,	,	PUNCT
cjgl-2613	446	18	and	and	CCONJ
cjgl-2613	446	19	if	if	SCONJ
cjgl-2613	446	20	it	it	PRON
cjgl-2613	446	21	has	have	AUX
cjgl-2613	446	22	been	be	AUX
cjgl-2613	446	23	assigned	assign	VERB
cjgl-2613	446	24	without	without	ADP
cjgl-2613	446	25	reservation	reservation	NOUN
cjgl-2613	446	26	,	,	PUNCT
cjgl-2613	446	27	the	the	DET
cjgl-2613	446	28	assignee	assignee	NOUN
cjgl-2613	446	29	thus	thus	ADV
cjgl-2613	446	30	becomes	become	VERB
cjgl-2613	446	31	the	the	DET
cjgl-2613	446	32	beneficiary	beneficiary	NOUN
cjgl-2613	446	33	and	and	CCONJ
cjgl-2613	446	34	is	be	AUX
cjgl-2613	446	35	entitled	entitle	VERB
cjgl-2613	446	36	to	to	ADP
cjgl-2613	446	37	rights	right	NOUN
cjgl-2613	446	38	and	and	CCONJ
cjgl-2613	446	39	remedies	remedy	NOUN
cjgl-2613	446	40	accordingly	accordingly	ADV
cjgl-2613	446	41	.	.	PUNCT
cjgl-2613	447	1	"	"	PUNCT
cjgl-2613	447	2	)	)	PUNCT
cjgl-2613	447	3	.	.	PUNCT
cjgl-2613	448	1	135	135	NUM
cjgl-2613	449	1	i	i	PRON
cjgl-2613	449	2	d.	d.	NOUN
cjgl-2613	449	3	at	at	ADP
cjgl-2613	449	4	9	9	NUM
cjgl-2613	449	5	.	.	PUNCT
cjgl-2613	450	1	3'6	3'6	NUM
cjgl-2613	450	2	blair	blair	NOUN
cjgl-2613	450	3	,	,	PUNCT
cjgl-2613	450	4	300	300	NUM
cjgl-2613	450	5	u.s	u.s	PROPN
cjgl-2613	450	6	.	.	PROPN
cjgl-2613	450	7	at	at	ADP
cjgl-2613	450	8	9	9	NUM
cjgl-2613	450	9	-	-	SYM
cjgl-2613	450	10	10	10	NUM
cjgl-2613	450	11	(	(	PUNCT
cjgl-2613	450	12	"	"	PUNCT
cjgl-2613	450	13	by	by	ADP
cjgl-2613	450	14	that	that	DET
cjgl-2613	450	15	[	[	X
cjgl-2613	450	16	illinois	illinois	X
cjgl-2613	450	17	]	]	X
cjgl-2613	450	18	law	law	NOUN
cjgl-2613	450	19	the	the	DET
cjgl-2613	450	20	character	character	NOUN
cjgl-2613	450	21	of	of	ADP
cjgl-2613	450	22	the	the	DET
cjgl-2613	450	23	trust	trust	NOUN
cjgl-2613	450	24	,	,	PUNCT
cjgl-2613	450	25	the	the	DET
cjgl-2613	450	26	nature	nature	NOUN
cjgl-2613	450	27	and	and	CCONJ
cjgl-2613	450	28	extent	extent	NOUN
cjgl-2613	450	29	of	of	ADP
cjgl-2613	450	30	the	the	DET
cjgl-2613	450	31	interest	interest	NOUN
cjgl-2613	450	32	of	of	ADP
cjgl-2613	450	33	the	the	DET
cjgl-2613	450	34	beneficiary	beneficiary	NOUN
cjgl-2613	450	35	,	,	PUNCT
cjgl-2613	450	36	and	and	CCONJ
cjgl-2613	450	37	the	the	DET
cjgl-2613	450	38	power	power	NOUN
cjgl-2613	450	39	of	of	ADP
cjgl-2613	450	40	the	the	DET
cjgl-2613	450	41	beneficiary	beneficiary	NOUN
cjgl-2613	450	42	to	to	PART
cjgl-2613	450	43	assign	assign	VERB
cjgl-2613	450	44	that	that	DET
cjgl-2613	450	45	interest	interest	NOUN
cjgl-2613	450	46	in	in	ADP
cjgl-2613	450	47	whole	whole	ADJ
cjgl-2613	450	48	or	or	CCONJ
cjgl-2613	450	49	in	in	ADP
cjgl-2613	450	50	part	part	NOUN
cjgl-2613	450	51	,	,	PUNCT
cjgl-2613	450	52	arc	arc	NOUN
cjgl-2613	450	53	to	to	PART
cjgl-2613	450	54	be	be	AUX
cjgl-2613	450	55	detennined	detennine	VERB
cjgl-2613	450	56	.	.	PUNCT
cjgl-2613	451	1	the	the	DET
cjgl-2613	451	2	decision	decision	NOUN
cjgl-2613	451	3	of	of	ADP
cjgl-2613	451	4	the	the	DET
cjgl-2613	451	5	state	state	NOUN
cjgl-2613	451	6	court	court	NOUN
cjgl-2613	451	7	upon	upon	SCONJ
cjgl-2613	451	8	these	these	DET
cjgl-2613	451	9	questions	question	NOUN
cjgl-2613	451	10	is	be	AUX
cjgl-2613	451	11	final	final	ADJ
cjgl-2613	451	12	.	.	PUNCT
cjgl-2613	452	1	"	"	PUNCT
cjgl-2613	452	2	)	)	PUNCT
cjgl-2613	452	3	.	.	PUNCT
cjgl-2613	453	1	137	137	NUM
cjgl-2613	454	1	i	i	PRON
cjgl-2613	454	2	d.	d.	PROPN
cjgl-2613	454	3	at	at	ADP
cjgl-2613	454	4	10	10	NUM
cjgl-2613	454	5	(	(	PUNCT
cjgl-2613	454	6	"	"	PUNCT
cjgl-2613	454	7	the	the	DET
cjgl-2613	454	8	point	point	NOUN
cjgl-2613	454	9	of	of	ADP
cjgl-2613	454	10	the	the	DET
cjgl-2613	454	11	[	[	X
cjgl-2613	454	12	government	government	NOUN
cjgl-2613	454	13	's	's	PART
cjgl-2613	454	14	]	]	PUNCT
cjgl-2613	454	15	argument	argument	NOUN
cjgl-2613	454	16	is	be	AUX
cjgl-2613	454	17	that	that	SCONJ
cjgl-2613	454	18	,	,	PUNCT
cjgl-2613	454	19	the	the	DET
cjgl-2613	454	20	trust	trust	NOUN
cjgl-2613	454	21	being	be	AUX
cjgl-2613	454	22	of	of	ADP
cjgl-2613	454	23	that	that	DET
cjgl-2613	454	24	character	character	NOUN
cjgl-2613	454	25	[	[	X
cjgl-2613	454	26	a	a	DET
cjgl-2613	454	27	spendthrift	spendthrift	ADJ
cjgl-2613	454	28	trust	trust	NOUN
cjgl-2613	454	29	]	]	PUNCT
cjgl-2613	454	30	,	,	PUNCT
cjgl-2613	454	31	the	the	DET
cjgl-2613	454	32	state	state	NOUN
cjgl-2613	454	33	law	law	NOUN
cjgl-2613	454	34	barred	bar	VERB
cjgl-2613	454	35	the	the	DET
cjgl-2613	454	36	voluntary	voluntary	ADJ
cjgl-2613	454	37	alienation	alienation	NOUN
cjgl-2613	454	38	by	by	ADP
cjgl-2613	454	39	the	the	DET
cjgl-2613	454	40	beneficiary	beneficiary	NOUN
cjgl-2613	454	41	of	of	ADP
cjgl-2613	454	42	his	his	PRON
cjgl-2613	454	43	interest	interest	NOUN
cjgl-2613	454	44	.	.	PUNCT
cjgl-2613	455	1	the	the	DET
cjgl-2613	455	2	state	state	NOUN
cjgl-2613	455	3	court	court	NOUN
cjgl-2613	455	4	held	hold	VERB
cjgl-2613	455	5	precisely	precisely	ADV
cjgl-2613	455	6	the	the	DET
cjgl-2613	455	7	contrary	contrary	NOUN
cjgl-2613	455	8	.	.	PUNCT
cjgl-2613	456	1	the	the	DET
cjgl-2613	456	2	ruling	ruling	NOUN
cjgl-2613	456	3	also	also	ADV
cjgl-2613	456	4	determines	determine	VERB
cjgl-2613	456	5	the	the	DET
cjgl-2613	456	6	validity	validity	NOUN
cjgl-2613	456	7	of	of	ADP
cjgl-2613	456	8	the	the	DET
cjgl-2613	456	9	assignment	assignment	NOUN
cjgl-2613	456	10	by	by	ADP
cjgl-2613	456	11	the	the	DET
cjgl-2613	456	12	beneficiary	beneficiary	NOUN
cjgl-2613	456	13	of	of	ADP
cjgl-2613	456	14	parts	part	NOUN
cjgl-2613	456	15	of	of	ADP
cjgl-2613	456	16	his	his	PRON
cjgl-2613	456	17	interest	interest	NOUN
cjgl-2613	456	18	.	.	PUNCT
cjgl-2613	457	1	that	that	DET
cjgl-2613	457	2	question	question	NOUN
cjgl-2613	457	3	was	be	AUX
cjgl-2613	457	4	necessarily	necessarily	ADV
cjgl-2613	457	5	presented	present	VERB
cjgl-2613	457	6	and	and	CCONJ
cjgl-2613	457	7	expressly	expressly	ADV
cjgl-2613	457	8	decided	decide	VERB
cjgl-2613	457	9	.	.	PUNCT
cjgl-2613	458	1	"	"	PUNCT
cjgl-2613	458	2	)	)	PUNCT
cjgl-2613	458	3	.	.	PUNCT
cjgl-2613	459	1	13	13	NUM
cjgl-2613	459	2	8	8	NUM
cjgl-2613	459	3	i	i	PROPN
cjgl-2613	459	4	d.	d.	PROPN
cjgl-2613	459	5	139id	139id	PROPN
cjgl-2613	459	6	.	.	PUNCT
cjgl-2613	460	1	columbia	columbia	PROPN
cjgl-2613	460	2	journal	journal	PROPN
cjgl-2613	460	3	of	of	ADP
cjgl-2613	460	4	gender	gender	NOUN
cjgl-2613	460	5	and	and	CCONJ
cjgl-2613	460	6	law	law	NOUN
cjgl-2613	460	7	of	of	ADP
cjgl-2613	460	8	the	the	DET
cjgl-2613	460	9	specified	specify	VERB
cjgl-2613	460	10	beneficial	beneficial	ADJ
cjgl-2613	460	11	interests	interest	NOUN
cjgl-2613	460	12	in	in	ADP
cjgl-2613	460	13	the	the	DET
cjgl-2613	460	14	trust	trust	NOUN
cjgl-2613	460	15	income	income	NOUN
cjgl-2613	460	16	.	.	PUNCT
cjgl-2613	461	1	140	140	NUM
cjgl-2613	462	1	and	and	CCONJ
cjgl-2613	462	2	because	because	SCONJ
cjgl-2613	462	3	the	the	DET
cjgl-2613	462	4	assignees	assignee	NOUN
cjgl-2613	462	5	,	,	PUNCT
cjgl-2613	462	6	mr	mr	PROPN
cjgl-2613	462	7	.	.	PROPN
cjgl-2613	462	8	blair	blair	PROPN
cjgl-2613	462	9	's	's	PART
cjgl-2613	462	10	children	child	NOUN
cjgl-2613	462	11	,	,	PUNCT
cjgl-2613	462	12	were	be	AUX
cjgl-2613	462	13	the	the	DET
cjgl-2613	462	14	owners	owner	NOUN
cjgl-2613	462	15	of	of	ADP
cjgl-2613	462	16	the	the	DET
cjgl-2613	462	17	specified	specify	VERB
cjgl-2613	462	18	beneficial	beneficial	ADJ
cjgl-2613	462	19	interests	interest	NOUN
cjgl-2613	462	20	in	in	ADP
cjgl-2613	462	21	the	the	DET
cjgl-2613	462	22	trust	trust	NOUN
cjgl-2613	462	23	income	income	NOUN
cjgl-2613	462	24	,	,	PUNCT
cjgl-2613	462	25	mr	mr	PROPN
cjgl-2613	462	26	.	.	PROPN
cjgl-2613	462	27	blair	blair	PROPN
cjgl-2613	462	28	's	's	PART
cjgl-2613	462	29	children	child	NOUN
cjgl-2613	462	30	were	be	AUX
cjgl-2613	462	31	taxable	taxable	ADJ
cjgl-2613	462	32	for	for	ADP
cjgl-2613	462	33	such	such	ADJ
cjgl-2613	462	34	trust	trust	NOUN
cjgl-2613	462	35	income	income	NOUN
cjgl-2613	462	36	for	for	ADP
cjgl-2613	462	37	the	the	DET
cjgl-2613	462	38	years	year	NOUN
cjgl-2613	462	39	in	in	ADP
cjgl-2613	462	40	question	question	NOUN
cjgl-2613	462	41	.	.	PUNCT
cjgl-2613	463	1	141	141	NUM
cjgl-2613	463	2	group	group	NOUN
cjgl-2613	463	3	no	no	INTJ
cjgl-2613	463	4	.	.	PUNCT
cjgl-2613	464	1	i	i	PRON
cjgl-2613	464	2	oil	oil	NOUN
cjgl-2613	464	3	corporation	corporation	NOUN
cjgl-2613	464	4	v.	v.	ADP
cjgl-2613	464	5	bass	bass	NOUN
cjgl-2613	464	6	,	,	PUNCT
cjgl-2613	464	7	collector	collector	NOUN
cjgl-2613	464	8	of	of	ADP
cjgl-2613	464	9	internal	internal	ADJ
cjgl-2613	464	10	revenue	revenue	NOUN
cjgl-2613	464	11	group	group	NOUN
cjgl-2613	464	12	no	no	INTJ
cjgl-2613	464	13	.	.	PUNCT
cjgl-2613	465	1	i	i	PRON
cjgl-2613	465	2	oil	oil	PROPN
cjgl-2613	465	3	corp	corp	PROPN
cjgl-2613	465	4	.	.	PROPN
cjgl-2613	465	5	serves	serve	VERB
cjgl-2613	465	6	as	as	ADP
cjgl-2613	465	7	a	a	DET
cjgl-2613	465	8	foundation	foundation	NOUN
cjgl-2613	465	9	for	for	ADP
cjgl-2613	465	10	the	the	DET
cjgl-2613	465	11	long	long	ADJ
cjgl-2613	465	12	standing	standing	NOUN
cjgl-2613	465	13	rule	rule	NOUN
cjgl-2613	465	14	that	that	SCONJ
cjgl-2613	465	15	"	"	PUNCT
cjgl-2613	465	16	state	state	NOUN
cjgl-2613	465	17	law	law	NOUN
cjgl-2613	465	18	controls	control	VERB
cjgl-2613	465	19	in	in	ADP
cjgl-2613	465	20	detennining	detennine	VERB
cjgl-2613	465	21	the	the	DET
cjgl-2613	465	22	nature	nature	NOUN
cjgl-2613	465	23	of	of	ADP
cjgl-2613	465	24	the	the	DET
cjgl-2613	465	25	legal	legal	ADJ
cjgl-2613	465	26	interest	interest	NOUN
cjgl-2613	465	27	which	which	PRON
cjgl-2613	465	28	the	the	DET
cjgl-2613	465	29	taxpayer	taxpayer	NOUN
cjgl-2613	465	30	[	[	X
cjgl-2613	465	31	has	have	VERB
cjgl-2613	465	32	]	]	PUNCT
cjgl-2613	465	33	in	in	ADP
cjgl-2613	465	34	the	the	DET
cjgl-2613	465	35	property	property	NOUN
cjgl-2613	465	36	or	or	CCONJ
cjgl-2613	465	37	income	income	NOUN
cjgl-2613	465	38	sought	seek	VERB
cjgl-2613	465	39	to	to	PART
cjgl-2613	465	40	be	be	AUX
cjgl-2613	465	41	reached	reach	VERB
cjgl-2613	465	42	by	by	ADP
cjgl-2613	465	43	the	the	DET
cjgl-2613	465	44	[	[	X
cjgl-2613	465	45	federal	federal	ADJ
cjgl-2613	465	46	income	income	NOUN
cjgl-2613	465	47	tax	tax	NOUN
cjgl-2613	465	48	]	]	PUNCT
cjgl-2613	465	49	statute	statute	NOUN
cjgl-2613	465	50	.	.	PUNCT
cjgl-2613	465	51	"	"	PUNCT
cjgl-2613	466	1	14	14	NUM
cjgl-2613	466	2	2	2	NUM
cjgl-2613	466	3	group	group	NOUN
cjgl-2613	466	4	no	no	INTJ
cjgl-2613	466	5	.	.	PUNCT
cjgl-2613	467	1	i	i	PRON
cjgl-2613	467	2	oil	oil	NOUN
cjgl-2613	467	3	corporation	corporation	NOUN
cjgl-2613	467	4	leased	lease	VERB
cjgl-2613	467	5	land	land	NOUN
cjgl-2613	467	6	from	from	ADP
cjgl-2613	467	7	the	the	DET
cjgl-2613	467	8	state	state	NOUN
cjgl-2613	467	9	of	of	ADP
cjgl-2613	467	10	texas.143	texas.143	NOUN
cjgl-2613	467	11	in	in	ADP
cjgl-2613	467	12	exchange	exchange	NOUN
cjgl-2613	467	13	for	for	ADP
cjgl-2613	467	14	the	the	DET
cjgl-2613	467	15	land	land	NOUN
cjgl-2613	467	16	leases	lease	NOUN
cjgl-2613	467	17	,	,	PUNCT
cjgl-2613	467	18	group	group	NOUN
cjgl-2613	467	19	no	no	INTJ
cjgl-2613	467	20	.	.	PUNCT
cjgl-2613	468	1	i	i	PRON
cjgl-2613	468	2	was	be	AUX
cjgl-2613	468	3	required	require	VERB
cjgl-2613	468	4	to	to	PART
cjgl-2613	468	5	pay	pay	VERB
cjgl-2613	468	6	the	the	DET
cjgl-2613	468	7	state	state	NOUN
cjgl-2613	468	8	of	of	ADP
cjgl-2613	468	9	texas	texas	PROPN
cjgl-2613	468	10	royalties	royalty	NOUN
cjgl-2613	468	11	from	from	ADP
cjgl-2613	468	12	the	the	DET
cjgl-2613	468	13	sale	sale	NOUN
cjgl-2613	468	14	of	of	ADP
cjgl-2613	468	15	oil	oil	NOUN
cjgl-2613	468	16	and	and	CCONJ
cjgl-2613	468	17	gas	gas	NOUN
cjgl-2613	468	18	located	locate	VERB
cjgl-2613	468	19	on	on	ADP
cjgl-2613	468	20	the	the	DET
cjgl-2613	468	21	land.144	land.144	PROPN
cjgl-2613	468	22	group	group	NOUN
cjgl-2613	468	23	no	no	INTJ
cjgl-2613	468	24	.	.	PUNCT
cjgl-2613	469	1	i	i	PRON
cjgl-2613	469	2	challenged	challenge	VERB
cjgl-2613	469	3	the	the	DET
cjgl-2613	469	4	federal	federal	ADJ
cjgl-2613	469	5	taxation	taxation	NOUN
cjgl-2613	469	6	of	of	ADP
cjgl-2613	469	7	the	the	DET
cjgl-2613	469	8	income	income	NOUN
cjgl-2613	469	9	it	it	PRON
cjgl-2613	469	10	derived	derive	VERB
cjgl-2613	469	11	from	from	ADP
cjgl-2613	469	12	the	the	DET
cjgl-2613	469	13	sale	sale	NOUN
cjgl-2613	469	14	of	of	ADP
cjgl-2613	469	15	oil	oil	NOUN
cjgl-2613	469	16	and	and	CCONJ
cjgl-2613	469	17	gas	gas	NOUN
cjgl-2613	469	18	.	.	PUNCT
cjgl-2613	470	1	45	45	NUM
cjgl-2613	470	2	specifically	specifically	ADV
cjgl-2613	470	3	,	,	PUNCT
cjgl-2613	470	4	group	group	NOUN
cjgl-2613	470	5	no	no	INTJ
cjgl-2613	470	6	.	.	PUNCT
cjgl-2613	471	1	i	i	PRON
cjgl-2613	471	2	contended	contend	VERB
cjgl-2613	471	3	that	that	SCONJ
cjgl-2613	471	4	the	the	DET
cjgl-2613	471	5	leases	lease	NOUN
cjgl-2613	471	6	were	be	AUX
cjgl-2613	471	7	"	"	PUNCT
cjgl-2613	471	8	instrumentalities	instrumentality	NOUN
cjgl-2613	471	9	of	of	ADP
cjgl-2613	471	10	the	the	DET
cjgl-2613	471	11	state	state	NOUN
cjgl-2613	471	12	"	"	PUNCT
cjgl-2613	471	13	and	and	CCONJ
cjgl-2613	471	14	therefore	therefore	ADV
cjgl-2613	471	15	any	any	DET
cjgl-2613	471	16	income	income	NOUN
cjgl-2613	471	17	derived	derive	VERB
cjgl-2613	471	18	from	from	ADP
cjgl-2613	471	19	such	such	ADJ
cjgl-2613	471	20	leases	lease	NOUN
cjgl-2613	471	21	was	be	AUX
cjgl-2613	471	22	"	"	PUNCT
cjgl-2613	471	23	constitutionally	constitutionally	ADV
cjgl-2613	471	24	immune	immune	ADJ
cjgl-2613	471	25	"	"	PUNCT
cjgl-2613	471	26	from	from	ADP
cjgl-2613	471	27	taxation	taxation	NOUN
cjgl-2613	471	28	by	by	ADP
cjgl-2613	471	29	the	the	DET
cjgl-2613	471	30	federal	federal	ADJ
cjgl-2613	471	31	government	government	NOUN
cjgl-2613	471	32	.	.	PUNCT
cjgl-2613	472	1	146	146	NUM
cjgl-2613	472	2	property	property	NOUN
cjgl-2613	472	3	owned	own	VERB
cjgl-2613	472	4	by	by	ADP
cjgl-2613	472	5	a	a	DET
cjgl-2613	472	6	state	state	NOUN
cjgl-2613	472	7	government	government	NOUN
cjgl-2613	472	8	,	,	PUNCT
cjgl-2613	472	9	as	as	ADV
cjgl-2613	472	10	well	well	ADV
cjgl-2613	472	11	as	as	ADP
cjgl-2613	472	12	the	the	DET
cjgl-2613	472	13	income	income	NOUN
cjgl-2613	472	14	derived	derive	VERB
cjgl-2613	472	15	from	from	ADP
cjgl-2613	472	16	such	such	ADJ
cjgl-2613	472	17	property	property	NOUN
cjgl-2613	472	18	,	,	PUNCT
cjgl-2613	472	19	may	may	AUX
cjgl-2613	472	20	not	not	PART
cjgl-2613	472	21	be	be	AUX
cjgl-2613	472	22	taxed	tax	VERB
cjgl-2613	472	23	by	by	ADP
cjgl-2613	472	24	the	the	DET
cjgl-2613	472	25	141d	141d	PROPN
cjgl-2613	472	26	.	.	PUNCT
cjgl-2613	473	1	at	at	ADP
cjgl-2613	473	2	14	14	NUM
cjgl-2613	473	3	.	.	PUNCT
cjgl-2613	473	4	141	141	NUM
cjgl-2613	473	5	blair	blair	NOUN
cjgl-2613	473	6	,	,	PUNCT
cjgl-2613	473	7	300	300	NUM
cjgl-2613	473	8	u.s	u.s	PROPN
cjgl-2613	473	9	.	.	PROPN
cjgl-2613	473	10	at	at	ADP
cjgl-2613	473	11	14	14	NUM
cjgl-2613	473	12	.	.	PUNCT
cjgl-2613	473	13	142	142	NUM
cjgl-2613	473	14	grp	grp	PROPN
cjgl-2613	473	15	.	.	PUNCT
cjgl-2613	474	1	no	no	INTJ
cjgl-2613	474	2	.	.	PUNCT
cjgl-2613	475	1	i	i	PRON
cjgl-2613	475	2	oil	oil	PROPN
cjgl-2613	475	3	corp	corp	PROPN
cjgl-2613	475	4	.	.	PROPN
cjgl-2613	475	5	v.	v.	ADP
cjgl-2613	475	6	bass	bass	PROPN
cjgl-2613	475	7	,	,	PUNCT
cjgl-2613	475	8	283	283	NUM
cjgl-2613	475	9	u.s	u.s	PROPN
cjgl-2613	475	10	.	.	PROPN
cjgl-2613	475	11	279	279	NUM
cjgl-2613	475	12	(	(	PUNCT
cjgl-2613	475	13	1931	1931	NUM
cjgl-2613	475	14	)	)	PUNCT
cjgl-2613	475	15	;	;	PUNCT
cjgl-2613	475	16	see	see	VERB
cjgl-2613	475	17	also	also	ADV
cjgl-2613	475	18	morgan	morgan	PROPN
cjgl-2613	475	19	v.	v.	ADP
cjgl-2613	475	20	comm'r	comm'r	PROPN
cjgl-2613	475	21	,	,	PUNCT
cjgl-2613	475	22	309	309	NUM
cjgl-2613	475	23	u.s	u.s	PROPN
cjgl-2613	475	24	.	.	PROPN
cjgl-2613	475	25	78	78	NUM
cjgl-2613	475	26	,	,	PUNCT
cjgl-2613	475	27	82	82	NUM
cjgl-2613	475	28	(	(	PUNCT
cjgl-2613	475	29	1940	1940	NUM
cjgl-2613	475	30	)	)	PUNCT
cjgl-2613	475	31	.	.	PUNCT
cjgl-2613	476	1	143	143	NUM
cjgl-2613	476	2	/d	/d	PUNCT
cjgl-2613	476	3	.	.	PUNCT
cjgl-2613	477	1	at	at	ADP
cjgl-2613	477	2	281	281	NUM
cjgl-2613	477	3	.	.	PUNCT
cjgl-2613	478	1	14	14	NUM
cjgl-2613	479	1	i	i	PRON
cjgl-2613	479	2	d.	d.	VERB
cjgl-2613	479	3	at	at	ADP
cjgl-2613	479	4	281	281	NUM
cjgl-2613	479	5	-	-	SYM
cjgl-2613	479	6	82	82	NUM
cjgl-2613	479	7	.	.	NOUN
cjgl-2613	479	8	145	145	NUM
cjgl-2613	480	1	i	i	PRON
cjgl-2613	480	2	d.	d.	PROPN
cjgl-2613	480	3	at	at	ADP
cjgl-2613	480	4	280	280	NUM
cjgl-2613	480	5	.	.	NOUN
cjgl-2613	480	6	146	146	NUM
cjgl-2613	480	7	in	in	ADP
cjgl-2613	480	8	.	.	PUNCT
cjgl-2613	481	1	(	(	PUNCT
cjgl-2613	481	2	"	"	PUNCT
cjgl-2613	481	3	[	[	X
cjgl-2613	481	4	petitioner	petitioner	NOUN
cjgl-2613	481	5	]	]	PUNCT
cjgl-2613	481	6	set	set	VERB
cjgl-2613	481	7	up	up	ADP
cjgl-2613	481	8	that	that	SCONJ
cjgl-2613	481	9	in	in	ADP
cjgl-2613	481	10	those	those	DET
cjgl-2613	481	11	years	year	NOUN
cjgl-2613	481	12	it	it	PRON
cjgl-2613	481	13	rcceived	rcceive	VERB
cjgl-2613	481	14	income	income	NOUN
cjgl-2613	481	15	derived	derive	VERB
cjgl-2613	481	16	from	from	ADP
cjgl-2613	481	17	the	the	DET
cjgl-2613	481	18	sale	sale	NOUN
cjgl-2613	481	19	ofoil	ofoil	NOUN
cjgl-2613	481	20	and	and	CCONJ
cjgl-2613	481	21	gas	gas	NOUN
cjgl-2613	481	22	produced	produce	VERB
cjgl-2613	481	23	under	under	ADP
cjgl-2613	481	24	leases	lease	NOUN
cjgl-2613	481	25	to	to	ADP
cjgl-2613	481	26	it	it	PRON
cjgl-2613	481	27	by	by	ADP
cjgl-2613	481	28	the	the	DET
cjgl-2613	481	29	state	state	NOUN
cjgl-2613	481	30	of	of	ADP
cjgl-2613	481	31	texas	texas	PROPN
cjgl-2613	481	32	;	;	PUNCT
cjgl-2613	481	33	that	that	SCONJ
cjgl-2613	481	34	these	these	DET
cjgl-2613	481	35	leases	lease	NOUN
cjgl-2613	481	36	were	be	AUX
cjgl-2613	481	37	instrumentalities	instrumentality	NOUN
cjgl-2613	481	38	of	of	ADP
cjgl-2613	481	39	the	the	DET
cjgl-2613	481	40	state	state	NOUN
cjgl-2613	481	41	for	for	ADP
cjgl-2613	481	42	the	the	DET
cjgl-2613	481	43	development	development	NOUN
cjgl-2613	481	44	of	of	ADP
cjgl-2613	481	45	its	its	PRON
cjgl-2613	481	46	public	public	ADJ
cjgl-2613	481	47	domain	domain	NOUN
cjgl-2613	481	48	;	;	PUNCT
cjgl-2613	481	49	and	and	CCONJ
cjgl-2613	481	50	that	that	DET
cjgl-2613	481	51	petitioner	petitioner	NOUN
cjgl-2613	481	52	's	's	PART
cjgl-2613	481	53	income	income	NOUN
cjgl-2613	481	54	derived	derive	VERB
cjgl-2613	481	55	from	from	ADP
cjgl-2613	481	56	them	they	PRON
cjgl-2613	481	57	was	be	AUX
cjgl-2613	481	58	constitutionally	constitutionally	ADV
cjgl-2613	481	59	immune	immune	ADJ
cjgl-2613	481	60	from	from	ADP
cjgl-2613	481	61	the	the	DET
cjgl-2613	481	62	tax	tax	NOUN
cjgl-2613	481	63	as	as	ADP
cjgl-2613	481	64	one	one	NUM
cjgl-2613	481	65	imposed	impose	VERB
cjgl-2613	481	66	by	by	ADP
cjgl-2613	481	67	the	the	DET
cjgl-2613	481	68	federal	federal	ADJ
cjgl-2613	481	69	government	government	NOUN
cjgl-2613	481	70	on	on	ADP
cjgl-2613	481	71	an	an	DET
cjgl-2613	481	72	instrumentality	instrumentality	NOUN
cjgl-2613	481	73	of	of	ADP
cjgl-2613	481	74	the	the	DET
cjgl-2613	481	75	state	state	NOUN
cjgl-2613	481	76	.	.	PUNCT
cjgl-2613	481	77	"	"	PUNCT
cjgl-2613	481	78	)	)	PUNCT
cjgl-2613	481	79	.	.	PUNCT
cjgl-2613	482	1	columbia	columbia	PROPN
cjgl-2613	482	2	journal	journal	PROPN
cjgl-2613	482	3	of	of	ADP
cjgl-2613	482	4	gender	gender	NOUN
cjgl-2613	482	5	and	and	CCONJ
cjgl-2613	482	6	law	law	NOUN
cjgl-2613	482	7	federal	federal	ADJ
cjgl-2613	482	8	government	government	NOUN
cjgl-2613	482	9	.	.	PUNCT
cjgl-2613	483	1	147	147	NUM
cjgl-2613	483	2	texas	texas	PROPN
cjgl-2613	483	3	law	law	NOUN
cjgl-2613	483	4	,	,	PUNCT
cjgl-2613	483	5	however	however	ADV
cjgl-2613	483	6	,	,	PUNCT
cjgl-2613	483	7	characterizes	characterize	VERB
cjgl-2613	483	8	an	an	DET
cjgl-2613	483	9	oil	oil	NOUN
cjgl-2613	483	10	and	and	CCONJ
cjgl-2613	483	11	gas	gas	NOUN
cjgl-2613	483	12	lease	lease	NOUN
cjgl-2613	483	13	as	as	ADP
cjgl-2613	483	14	a	a	DET
cjgl-2613	483	15	present	present	ADJ
cjgl-2613	483	16	sale	sale	NOUN
cjgl-2613	483	17	of	of	ADP
cjgl-2613	483	18	all	all	DET
cjgl-2613	483	19	oil	oil	NOUN
cjgl-2613	483	20	and	and	CCONJ
cjgl-2613	483	21	gas	gas	NOUN
cjgl-2613	483	22	located	locate	VERB
cjgl-2613	483	23	on	on	ADP
cjgl-2613	483	24	the	the	DET
cjgl-2613	483	25	land.148	land.148	NOUN
cjgl-2613	483	26	to	to	PART
cjgl-2613	483	27	determine	determine	VERB
cjgl-2613	483	28	the	the	DET
cjgl-2613	483	29	legality	legality	NOUN
cjgl-2613	483	30	of	of	ADP
cjgl-2613	483	31	the	the	DET
cjgl-2613	483	32	federal	federal	ADJ
cjgl-2613	483	33	income	income	NOUN
cjgl-2613	483	34	tax	tax	NOUN
cjgl-2613	483	35	,	,	PUNCT
cjgl-2613	483	36	the	the	DET
cjgl-2613	483	37	court	court	NOUN
cjgl-2613	483	38	had	have	VERB
cjgl-2613	483	39	to	to	PART
cjgl-2613	483	40	decide	decide	VERB
cjgl-2613	483	41	whether	whether	SCONJ
cjgl-2613	483	42	to	to	PART
cjgl-2613	483	43	respect	respect	VERB
cjgl-2613	483	44	the	the	DET
cjgl-2613	483	45	state	state	NOUN
cjgl-2613	483	46	law	law	NOUN
cjgl-2613	483	47	characterization	characterization	NOUN
cjgl-2613	483	48	of	of	ADP
cjgl-2613	483	49	ownership	ownership	NOUN
cjgl-2613	483	50	when	when	SCONJ
cjgl-2613	483	51	evaluating	evaluate	VERB
cjgl-2613	483	52	whether	whether	SCONJ
cjgl-2613	483	53	the	the	DET
cjgl-2613	483	54	oil	oil	NOUN
cjgl-2613	483	55	and	and	CCONJ
cjgl-2613	483	56	gas	gas	NOUN
cjgl-2613	483	57	were	be	AUX
cjgl-2613	483	58	no	no	ADV
cjgl-2613	483	59	longer	long	ADV
cjgl-2613	483	60	property	property	NOUN
cjgl-2613	483	61	owned	own	VERB
cjgl-2613	483	62	by	by	ADP
cjgl-2613	483	63	the	the	DET
cjgl-2613	483	64	state	state	NOUN
cjgl-2613	483	65	of	of	ADP
cjgl-2613	483	66	texas	texas	PROPN
cjgl-2613	483	67	after	after	SCONJ
cjgl-2613	483	68	the	the	DET
cjgl-2613	483	69	leases	lease	NOUN
cjgl-2613	483	70	were	be	AUX
cjgl-2613	483	71	executed	execute	VERB
cjgl-2613	483	72	.	.	PUNCT
cjgl-2613	484	1	149	149	NUM
cjgl-2613	484	2	if	if	SCONJ
cjgl-2613	484	3	the	the	DET
cjgl-2613	484	4	oil	oil	NOUN
cjgl-2613	484	5	and	and	CCONJ
cjgl-2613	484	6	gas	gas	NOUN
cjgl-2613	484	7	were	be	AUX
cjgl-2613	484	8	no	no	ADV
cjgl-2613	484	9	longer	long	ADV
cjgl-2613	484	10	owned	own	VERB
cjgl-2613	484	11	by	by	ADP
cjgl-2613	484	12	the	the	DET
cjgl-2613	484	13	state	state	NOUN
cjgl-2613	484	14	of	of	ADP
cjgl-2613	484	15	texas	texas	PROPN
cjgl-2613	484	16	after	after	SCONJ
cjgl-2613	484	17	the	the	DET
cjgl-2613	484	18	leases	lease	NOUN
cjgl-2613	484	19	were	be	AUX
cjgl-2613	484	20	executed	execute	VERB
cjgl-2613	484	21	,	,	PUNCT
cjgl-2613	484	22	then	then	ADV
cjgl-2613	484	23	it	it	PRON
cjgl-2613	484	24	was	be	AUX
cjgl-2613	484	25	proper	proper	ADJ
cjgl-2613	484	26	for	for	ADP
cjgl-2613	484	27	the	the	DET
cjgl-2613	484	28	federal	federal	ADJ
cjgl-2613	484	29	government	government	NOUN
cjgl-2613	484	30	to	to	PART
cjgl-2613	484	31	tax	tax	NOUN
cjgl-2613	484	32	group	group	NOUN
cjgl-2613	484	33	no	no	INTJ
cjgl-2613	484	34	.	.	PUNCT
cjgl-2613	485	1	i	i	PRON
cjgl-2613	485	2	on	on	ADP
cjgl-2613	485	3	any	any	DET
cjgl-2613	485	4	income	income	NOUN
cjgl-2613	485	5	derived	derive	VERB
cjgl-2613	485	6	from	from	ADP
cjgl-2613	485	7	the	the	DET
cjgl-2613	485	8	sale	sale	NOUN
cjgl-2613	485	9	of	of	ADP
cjgl-2613	485	10	oil	oil	NOUN
cjgl-2613	485	11	and	and	CCONJ
cjgl-2613	485	12	gas	gas	NOUN
cjgl-2613	485	13	abstracted	abstract	VERB
cjgl-2613	485	14	from	from	ADP
cjgl-2613	485	15	the	the	DET
cjgl-2613	485	16	leased	lease	VERB
cjgl-2613	485	17	lands	land	NOUN
cjgl-2613	485	18	.	.	PUNCT
cjgl-2613	485	19	'	'	PUNCT
cjgl-2613	486	1	50	50	NUM
cjgl-2613	486	2	to	to	PART
cjgl-2613	486	3	determine	determine	VERB
cjgl-2613	486	4	ownership	ownership	NOUN
cjgl-2613	486	5	,	,	PUNCT
cjgl-2613	486	6	the	the	DET
cjgl-2613	486	7	court	court	NOUN
cjgl-2613	486	8	applied	apply	VERB
cjgl-2613	486	9	the	the	DET
cjgl-2613	486	10	settled	settle	VERB
cjgl-2613	486	11	rule	rule	NOUN
cjgl-2613	486	12	of	of	ADP
cjgl-2613	486	13	the	the	DET
cjgl-2613	486	14	state	state	NOUN
cjgl-2613	486	15	with	with	ADP
cjgl-2613	486	16	respect	respect	NOUN
cjgl-2613	486	17	to	to	ADP
cjgl-2613	486	18	oil	oil	NOUN
cjgl-2613	486	19	and	and	CCONJ
cjgl-2613	486	20	gas	gas	NOUN
cjgl-2613	486	21	leases	lease	NOUN
cjgl-2613	486	22	.	.	PUNCT
cjgl-2613	486	23	'	'	PUNCT
cjgl-2613	487	1	5	5	NUM
cjgl-2613	487	2	'	'	PUNCT
cjgl-2613	487	3	thus	thus	ADV
cjgl-2613	487	4	,	,	PUNCT
cjgl-2613	487	5	as	as	ADP
cjgl-2613	487	6	a	a	DET
cjgl-2613	487	7	matter	matter	NOUN
cjgl-2613	487	8	of	of	ADP
cjgl-2613	487	9	texas	texas	PROPN
cjgl-2613	487	10	law	law	NOUN
cjgl-2613	487	11	,	,	PUNCT
cjgl-2613	487	12	the	the	DET
cjgl-2613	487	13	interest	interest	NOUN
cjgl-2613	487	14	that	that	PRON
cjgl-2613	487	15	passed	pass	VERB
cjgl-2613	487	16	to	to	AUX
cjgl-2613	487	17	group	group	VERB
cjgl-2613	487	18	no	no	INTJ
cjgl-2613	487	19	.	.	PUNCT
cjgl-2613	488	1	i	i	PRON
cjgl-2613	488	2	was	be	AUX
cjgl-2613	488	3	characterized	characterize	VERB
cjgl-2613	488	4	as	as	ADP
cjgl-2613	488	5	an	an	DET
cjgl-2613	488	6	ownership	ownership	NOUN
cjgl-2613	488	7	interest.152	interest.152	NOUN
cjgl-2613	488	8	therefore	therefore	ADV
cjgl-2613	488	9	,	,	PUNCT
cjgl-2613	488	10	when	when	SCONJ
cjgl-2613	488	11	the	the	DET
cjgl-2613	488	12	leases	lease	NOUN
cjgl-2613	488	13	were	be	AUX
cjgl-2613	488	14	executed	execute	VERB
cjgl-2613	488	15	,	,	PUNCT
cjgl-2613	488	16	the	the	DET
cjgl-2613	488	17	oil	oil	NOUN
cjgl-2613	488	18	and	and	CCONJ
cjgl-2613	488	19	gas	gas	NOUN
cjgl-2613	488	20	ceased	cease	VERB
cjgl-2613	488	21	to	to	PART
cjgl-2613	488	22	be	be	AUX
cjgl-2613	488	23	property	property	NOUN
cjgl-2613	488	24	owned	own	VERB
cjgl-2613	488	25	by	by	ADP
cjgl-2613	488	26	the	the	DET
cjgl-2613	488	27	state	state	NOUN
cjgl-2613	488	28	of	of	ADP
cjgl-2613	488	29	texas.153	texas.153	NUM
cjgl-2613	488	30	as	as	ADP
cjgl-2613	488	31	a	a	DET
cjgl-2613	488	32	result	result	NOUN
cjgl-2613	488	33	,	,	PUNCT
cjgl-2613	489	1	group	group	NOUN
cjgl-2613	489	2	no	no	INTJ
cjgl-2613	489	3	.	.	PUNCT
cjgl-2613	490	1	i	i	PRON
cjgl-2613	490	2	was	be	AUX
cjgl-2613	490	3	147	147	NUM
cjgl-2613	490	4	i	i	PRON
cjgl-2613	490	5	d.	d.	PROPN
cjgl-2613	490	6	at	at	ADP
cjgl-2613	490	7	282	282	NUM
cjgl-2613	490	8	.	.	NOUN
cjgl-2613	491	1	148	148	NUM
cjgl-2613	491	2	grp	grp	NOUN
cjgl-2613	491	3	.	.	PUNCT
cjgl-2613	492	1	no	no	INTJ
cjgl-2613	492	2	.	.	PUNCT
cjgl-2613	493	1	i	i	PRON
cjgl-2613	493	2	oil	oil	PROPN
cjgl-2613	493	3	corp	corp	PROPN
cjgl-2613	493	4	.	.	PROPN
cjgl-2613	493	5	,	,	PUNCT
cjgl-2613	493	6	283	283	NUM
cjgl-2613	493	7	u.s	u.s	PROPN
cjgl-2613	493	8	.	.	PROPN
cjgl-2613	494	1	at	at	ADP
cjgl-2613	494	2	281	281	NUM
cjgl-2613	494	3	(	(	PUNCT
cjgl-2613	494	4	"	"	PUNCT
cjgl-2613	494	5	leases	lease	NOUN
cjgl-2613	494	6	of	of	ADP
cjgl-2613	494	7	university	university	NOUN
cjgl-2613	494	8	lands	land	NOUN
cjgl-2613	494	9	like	like	ADP
cjgl-2613	494	10	those	those	PRON
cjgl-2613	494	11	of	of	ADP
cjgl-2613	494	12	petitioner	petitioner	NOUN
cjgl-2613	494	13	have	have	AUX
cjgl-2613	494	14	been	be	AUX
cjgl-2613	494	15	held	hold	VERB
cjgl-2613	494	16	by	by	ADP
cjgl-2613	494	17	[	[	PUNCT
cjgl-2613	494	18	the	the	DET
cjgl-2613	494	19	highest	high	ADJ
cjgl-2613	494	20	court	court	NOUN
cjgl-2613	494	21	of	of	ADP
cjgl-2613	494	22	the	the	DET
cjgl-2613	494	23	state	state	NOUN
cjgl-2613	494	24	of	of	ADP
cjgl-2613	494	25	texas	texas	PROPN
cjgl-2613	494	26	]	]	PUNCT
cjgl-2613	494	27	to	to	PART
cjgl-2613	494	28	be	be	AUX
cjgl-2613	494	29	...	...	PUNCT
cjgl-2613	494	30	present	present	ADJ
cjgl-2613	494	31	sales	sale	NOUN
cjgl-2613	494	32	to	to	ADP
cjgl-2613	494	33	the	the	DET
cjgl-2613	494	34	lessees	lessee	NOUN
cjgl-2613	494	35	,	,	PUNCT
cjgl-2613	494	36	upon	upon	SCONJ
cjgl-2613	494	37	execution	execution	NOUN
cjgl-2613	494	38	of	of	ADP
cjgl-2613	494	39	the	the	DET
cjgl-2613	494	40	leases	lease	NOUN
cjgl-2613	494	41	,	,	PUNCT
cjgl-2613	494	42	of	of	ADP
cjgl-2613	494	43	the	the	DET
cjgl-2613	494	44	oil	oil	NOUN
cjgl-2613	494	45	and	and	CCONJ
cjgl-2613	494	46	gas	gas	NOUN
cjgl-2613	494	47	in	in	ADP
cjgl-2613	494	48	place	place	NOUN
cjgl-2613	494	49	.	.	PUNCT
cjgl-2613	495	1	"	"	PUNCT
cjgl-2613	495	2	)	)	PUNCT
cjgl-2613	495	3	.	.	PUNCT
cjgl-2613	496	1	149	149	NUM
cjgl-2613	497	1	i	i	PRON
cjgl-2613	497	2	d.	d.	PROPN
cjgl-2613	497	3	at	at	ADP
cjgl-2613	497	4	282	282	NUM
cjgl-2613	497	5	-	-	SYM
cjgl-2613	497	6	83	83	NUM
cjgl-2613	497	7	.	.	PUNCT
cjgl-2613	497	8	15o	15o	PROPN
cjgl-2613	497	9	i	i	PRON
cjgl-2613	497	10	d.	d.	PROPN
cjgl-2613	497	11	at	at	ADP
cjgl-2613	497	12	283	283	NUM
cjgl-2613	497	13	(	(	PUNCT
cjgl-2613	497	14	"	"	PUNCT
cjgl-2613	497	15	property	property	NOUN
cjgl-2613	497	16	which	which	PRON
cjgl-2613	497	17	has	have	AUX
cjgl-2613	497	18	thus	thus	ADV
cjgl-2613	497	19	passed	pass	VERB
cjgl-2613	497	20	from	from	ADP
cjgl-2613	497	21	either	either	CCONJ
cjgl-2613	497	22	the	the	DET
cjgl-2613	497	23	national	national	ADJ
cjgl-2613	497	24	or	or	CCONJ
cjgl-2613	497	25	a	a	DET
cjgl-2613	497	26	state	state	NOUN
cjgl-2613	497	27	government	government	NOUN
cjgl-2613	497	28	to	to	ADP
cjgl-2613	497	29	private	private	ADJ
cjgl-2613	497	30	ownership	ownership	NOUN
cjgl-2613	497	31	becomes	become	VERB
cjgl-2613	497	32	a	a	DET
cjgl-2613	497	33	part	part	NOUN
cjgl-2613	497	34	of	of	ADP
cjgl-2613	497	35	the	the	DET
cjgl-2613	497	36	common	common	ADJ
cjgl-2613	497	37	mass	mass	NOUN
cjgl-2613	497	38	of	of	ADP
cjgl-2613	497	39	property	property	NOUN
cjgl-2613	497	40	and	and	CCONJ
cjgl-2613	497	41	subject	subject	NOUN
cjgl-2613	497	42	to	to	ADP
cjgl-2613	497	43	its	its	PRON
cjgl-2613	497	44	common	common	ADJ
cjgl-2613	497	45	burdens	burden	NOUN
cjgl-2613	497	46	.	.	PUNCT
cjgl-2613	498	1	denial	denial	NOUN
cjgl-2613	498	2	to	to	ADP
cjgl-2613	498	3	either	either	DET
cjgl-2613	498	4	government	government	NOUN
cjgl-2613	498	5	of	of	ADP
cjgl-2613	498	6	the	the	DET
cjgl-2613	498	7	power	power	NOUN
cjgl-2613	498	8	to	to	PART
cjgl-2613	498	9	tax	tax	VERB
cjgl-2613	498	10	it	it	PRON
cjgl-2613	498	11	,	,	PUNCT
cjgl-2613	498	12	or	or	CCONJ
cjgl-2613	498	13	income	income	NOUN
cjgl-2613	498	14	derived	derive	VERB
cjgl-2613	498	15	from	from	ADP
cjgl-2613	498	16	it	it	PRON
cjgl-2613	498	17	...	...	PUNCT
cjgl-2613	498	18	would	would	AUX
cjgl-2613	498	19	be	be	AUX
cjgl-2613	498	20	an	an	DET
cjgl-2613	498	21	encroachment	encroachment	NOUN
cjgl-2613	498	22	on	on	ADP
cjgl-2613	498	23	the	the	DET
cjgl-2613	498	24	sovereign	sovereign	ADJ
cjgl-2613	498	25	power	power	NOUN
cjgl-2613	498	26	to	to	PART
cjgl-2613	498	27	tax	tax	VERB
cjgl-2613	498	28	,	,	PUNCT
cjgl-2613	498	29	not	not	PART
cjgl-2613	498	30	justified	justify	VERB
cjgl-2613	498	31	by	by	ADP
cjgl-2613	498	32	the	the	DET
cjgl-2613	498	33	implied	imply	VERB
cjgl-2613	498	34	constitutional	constitutional	ADJ
cjgl-2613	498	35	restriction	restriction	NOUN
cjgl-2613	498	36	.	.	PUNCT
cjgl-2613	499	1	"	"	PUNCT
cjgl-2613	499	2	)	)	PUNCT
cjgl-2613	499	3	.	.	PUNCT
cjgl-2613	500	1	151	151	NUM
cjgl-2613	500	2	see	see	VERB
cjgl-2613	500	3	i	i	PRON
cjgl-2613	500	4	d.	d.	PROPN
cjgl-2613	500	5	at	at	ADP
cjgl-2613	500	6	281	281	NUM
cjgl-2613	500	7	-	-	SYM
cjgl-2613	500	8	82	82	NUM
cjgl-2613	500	9	.	.	PUNCT
cjgl-2613	501	1	see	see	AUX
cjgl-2613	501	2	also	also	ADV
cjgl-2613	501	3	bumet	bumet	VERB
cjgl-2613	501	4	v.	v.	ADP
cjgl-2613	501	5	harmei	harmei	PROPN
cjgl-2613	501	6	,	,	PUNCT
cjgl-2613	501	7	287	287	NUM
cjgl-2613	501	8	u.s	u.s	PROPN
cjgl-2613	501	9	.	.	PROPN
cjgl-2613	501	10	103	103	NUM
cjgl-2613	501	11	,	,	PUNCT
cjgl-2613	501	12	109	109	NUM
cjgl-2613	501	13	-	-	SYM
cjgl-2613	501	14	10	10	NUM
cjgl-2613	501	15	(	(	PUNCT
cjgl-2613	501	16	1932	1932	NUM
cjgl-2613	501	17	)	)	PUNCT
cjgl-2613	501	18	(	(	PUNCT
cjgl-2613	501	19	"	"	PUNCT
cjgl-2613	501	20	whether	whether	SCONJ
cjgl-2613	501	21	the	the	DET
cjgl-2613	501	22	title	title	NOUN
cjgl-2613	501	23	had	have	AUX
cjgl-2613	501	24	so	so	ADV
cjgl-2613	501	25	passed	pass	VERB
cjgl-2613	501	26	was	be	AUX
cjgl-2613	501	27	a	a	DET
cjgl-2613	501	28	question	question	NOUN
cjgl-2613	501	29	of	of	ADP
cjgl-2613	501	30	state	state	NOUN
cjgl-2613	501	31	law	law	NOUN
cjgl-2613	501	32	...	...	PUNCT
cjgl-2613	501	33	"	"	PUNCT
cjgl-2613	501	34	(	(	PUNCT
cjgl-2613	501	35	discussing	discuss	VERB
cjgl-2613	501	36	group	group	NOUN
cjgl-2613	501	37	no	no	INTJ
cjgl-2613	501	38	.	.	PUNCT
cjgl-2613	502	1	i	i	PRON
cjgl-2613	502	2	oil	oil	PROPN
cjgl-2613	502	3	corp	corp	PROPN
cjgl-2613	502	4	.	.	PROPN
cjgl-2613	502	5	)	)	PUNCT
cjgl-2613	502	6	)	)	PUNCT
cjgl-2613	502	7	.	.	PUNCT
cjgl-2613	503	1	152	152	NUM
cjgl-2613	503	2	grp	grp	NOUN
cjgl-2613	503	3	.	.	PUNCT
cjgl-2613	504	1	no	no	INTJ
cjgl-2613	504	2	.	.	PUNCT
cjgl-2613	505	1	i	i	PRON
cjgl-2613	505	2	oil	oil	PROPN
cjgl-2613	505	3	corp	corp	PROPN
cjgl-2613	505	4	.	.	PROPN
cjgl-2613	505	5	,	,	PUNCT
cjgl-2613	505	6	283	283	NUM
cjgl-2613	505	7	u.s	u.s	PROPN
cjgl-2613	505	8	.	.	PROPN
cjgl-2613	505	9	at	at	ADP
cjgl-2613	505	10	283	283	NUM
cjgl-2613	505	11	.	.	PUNCT
cjgl-2613	506	1	columbia	columbia	PROPN
cjgl-2613	506	2	journal	journal	PROPN
cjgl-2613	506	3	of	of	ADP
cjgl-2613	506	4	gender	gender	NOUN
cjgl-2613	506	5	and	and	CCONJ
cjgl-2613	506	6	law	law	NOUN
cjgl-2613	506	7	rightfully	rightfully	ADV
cjgl-2613	506	8	taxed	tax	VERB
cjgl-2613	506	9	for	for	ADP
cjgl-2613	506	10	income	income	NOUN
cjgl-2613	506	11	derived	derive	VERB
cjgl-2613	506	12	from	from	ADP
cjgl-2613	506	13	the	the	DET
cjgl-2613	506	14	sale	sale	NOUN
cjgl-2613	506	15	of	of	ADP
cjgl-2613	506	16	oil	oil	NOUN
cjgl-2613	506	17	and	and	CCONJ
cjgl-2613	506	18	gas	gas	NOUN
cjgl-2613	506	19	.	.	PUNCT
cjgl-2613	506	20	'	'	PUNCT
cjgl-2613	507	1	54	54	NUM
cjgl-2613	507	2	ownership	ownership	NOUN
cjgl-2613	507	3	determined	determine	VERB
cjgl-2613	507	4	pursuant	pursuant	ADV
cjgl-2613	507	5	to	to	ADP
cjgl-2613	507	6	state	state	NOUN
cjgl-2613	507	7	law	law	NOUN
cjgl-2613	507	8	controls	control	VERB
cjgl-2613	507	9	the	the	DET
cjgl-2613	507	10	taxability	taxability	NOUN
cjgl-2613	507	11	of	of	ADP
cjgl-2613	507	12	income	income	NOUN
cjgl-2613	507	13	.	.	PUNCT
cjgl-2613	508	1	155	155	NUM
cjgl-2613	508	2	doma	doma	NOUN
cjgl-2613	508	3	does	do	AUX
cjgl-2613	508	4	not	not	PART
cjgl-2613	508	5	alter	alter	VERB
cjgl-2613	508	6	this	this	DET
cjgl-2613	508	7	fundamental	fundamental	ADJ
cjgl-2613	508	8	federal	federal	ADJ
cjgl-2613	508	9	income	income	NOUN
cjgl-2613	508	10	tax	tax	NOUN
cjgl-2613	508	11	principle	principle	NOUN
cjgl-2613	508	12	.	.	PUNCT
cjgl-2613	509	1	because	because	SCONJ
cjgl-2613	509	2	state	state	NOUN
cjgl-2613	509	3	law	law	NOUN
cjgl-2613	509	4	provides	provide	VERB
cjgl-2613	509	5	that	that	SCONJ
cjgl-2613	509	6	each	each	DET
cjgl-2613	509	7	same	same	ADJ
cjgl-2613	509	8	-	-	PUNCT
cjgl-2613	509	9	sex	sex	NOUN
cjgl-2613	509	10	married	married	ADJ
cjgl-2613	509	11	person	person	NOUN
cjgl-2613	509	12	has	have	VERB
cjgl-2613	509	13	an	an	DET
cjgl-2613	509	14	equal	equal	ADJ
cjgl-2613	509	15	ownership	ownership	NOUN
cjgl-2613	509	16	interest	interest	NOUN
cjgl-2613	509	17	in	in	ADP
cjgl-2613	509	18	community	community	NOUN
cjgl-2613	509	19	income,156	income,156	PROPN
cjgl-2613	509	20	each	each	DET
cjgl-2613	509	21	same	same	ADJ
cjgl-2613	509	22	-	-	PUNCT
cjgl-2613	509	23	sex	sex	NOUN
cjgl-2613	509	24	married	married	ADJ
cjgl-2613	509	25	person	person	NOUN
cjgl-2613	509	26	domiciled	domicile	VERB
cjgl-2613	509	27	in	in	ADP
cjgl-2613	509	28	a	a	DET
cjgl-2613	509	29	community	community	NOUN
cjgl-2613	509	30	property	property	NOUN
cjgl-2613	509	31	state	state	NOUN
cjgl-2613	509	32	should	should	AUX
cjgl-2613	509	33	be	be	AUX
cjgl-2613	509	34	required	require	VERB
cjgl-2613	509	35	to	to	PART
cjgl-2613	509	36	report	report	VERB
cjgl-2613	509	37	one	one	NUM
cjgl-2613	509	38	-	-	PUNCT
cjgl-2613	509	39	half	half	NOUN
cjgl-2613	509	40	of	of	ADP
cjgl-2613	509	41	the	the	DET
cjgl-2613	509	42	community	community	NOUN
cjgl-2613	509	43	income	income	NOUN
cjgl-2613	509	44	as	as	ADP
cjgl-2613	509	45	his	his	PRON
cjgl-2613	509	46	or	or	CCONJ
cjgl-2613	509	47	her	her	PRON
cjgl-2613	509	48	respective	respective	ADJ
cjgl-2613	509	49	income	income	NOUN
cjgl-2613	509	50	for	for	ADP
cjgl-2613	509	51	federal	federal	ADJ
cjgl-2613	509	52	income	income	NOUN
cjgl-2613	509	53	tax	tax	NOUN
cjgl-2613	509	54	purposes	purpose	NOUN
cjgl-2613	509	55	,	,	PUNCT
cjgl-2613	509	56	whether	whether	SCONJ
cjgl-2613	509	57	received	receive	VERB
cjgl-2613	509	58	in	in	ADP
cjgl-2613	509	59	the	the	DET
cjgl-2613	509	60	form	form	NOUN
cjgl-2613	509	61	of	of	ADP
cjgl-2613	509	62	income	income	NOUN
cjgl-2613	509	63	from	from	ADP
cjgl-2613	509	64	property	property	NOUN
cjgl-2613	509	65	or	or	CCONJ
cjgl-2613	509	66	compensation	compensation	NOUN
cjgl-2613	509	67	for	for	ADP
cjgl-2613	509	68	personal	personal	ADJ
cjgl-2613	509	69	services	service	NOUN
cjgl-2613	509	70	.	.	PUNCT
cjgl-2613	510	1	157	157	NUM
cjgl-2613	510	2	b.	b.	PROPN
cjgl-2613	510	3	income	income	NOUN
cjgl-2613	510	4	from	from	ADP
cjgl-2613	510	5	the	the	DET
cjgl-2613	510	6	performance	performance	NOUN
cjgl-2613	510	7	of	of	ADP
cjgl-2613	510	8	services	service	NOUN
cjgl-2613	510	9	may	may	AUX
cjgl-2613	510	10	be	be	AUX
cjgl-2613	510	11	taxable	taxable	ADJ
cjgl-2613	510	12	to	to	ADP
cjgl-2613	510	13	someone	someone	PRON
cjgl-2613	510	14	other	other	ADJ
cjgl-2613	510	15	than	than	ADP
cjgl-2613	510	16	the	the	DET
cjgl-2613	510	17	service	service	NOUN
cjgl-2613	510	18	provider	provider	NOUN
cjgl-2613	510	19	federal	federal	ADJ
cjgl-2613	510	20	income	income	NOUN
cjgl-2613	510	21	tax	tax	NOUN
cjgl-2613	510	22	principles	principle	NOUN
cjgl-2613	510	23	generally	generally	ADV
cjgl-2613	510	24	dictate	dictate	VERB
cjgl-2613	510	25	that	that	SCONJ
cjgl-2613	510	26	compensation	compensation	NOUN
cjgl-2613	510	27	for	for	ADP
cjgl-2613	510	28	personal	personal	ADJ
cjgl-2613	510	29	services	service	NOUN
cjgl-2613	510	30	,	,	PUNCT
cjgl-2613	510	31	such	such	ADJ
cjgl-2613	510	32	as	as	ADP
cjgl-2613	510	33	salaries	salary	NOUN
cjgl-2613	510	34	or	or	CCONJ
cjgl-2613	510	35	wages	wage	NOUN
cjgl-2613	510	36	,	,	PUNCT
cjgl-2613	510	37	is	be	AUX
cjgl-2613	510	38	taxed	tax	VERB
cjgl-2613	510	39	exclusively	exclusively	ADV
cjgl-2613	510	40	to	to	ADP
cjgl-2613	510	41	the	the	DET
cjgl-2613	510	42	individual	individual	NOUN
cjgl-2613	510	43	who	who	PRON
cjgl-2613	510	44	provides	provide	VERB
cjgl-2613	510	45	the	the	DET
cjgl-2613	510	46	service	service	NOUN
cjgl-2613	510	47	.	.	PUNCT
cjgl-2613	511	1	158	158	NUM
cjgl-2613	512	1	yet	yet	ADV
cjgl-2613	512	2	,	,	PUNCT
cjgl-2613	512	3	the	the	DET
cjgl-2613	512	4	irs	irs	PROPN
cjgl-2613	512	5	treats	treat	VERB
cjgl-2613	512	6	income	income	NOUN
cjgl-2613	512	7	earned	earn	VERB
cjgl-2613	512	8	by	by	ADP
cjgl-2613	512	9	spouses	spouse	NOUN
cjgl-2613	512	10	individually	individually	ADV
cjgl-2613	512	11	as	as	ADP
cjgl-2613	512	12	part	part	NOUN
cjgl-2613	512	13	of	of	ADP
cjgl-2613	512	14	the	the	DET
cjgl-2613	512	15	general	general	ADJ
cjgl-2613	512	16	earnings	earning	NOUN
cjgl-2613	512	17	of	of	ADP
cjgl-2613	512	18	the	the	DET
cjgl-2613	512	19	marital	marital	ADJ
cjgl-2613	512	20	unit	unit	NOUN
cjgl-2613	512	21	,	,	PUNCT
cjgl-2613	512	22	taxable	taxable	ADJ
cjgl-2613	512	23	to	to	ADP
cjgl-2613	512	24	both	both	DET
cjgl-2613	512	25	spouses	spouse	NOUN
cjgl-2613	512	26	with	with	ADP
cjgl-2613	512	27	each	each	DET
cjgl-2613	512	28	spouse	spouse	NOUN
cjgl-2613	512	29	taxed	tax	VERB
cjgl-2613	512	30	for	for	ADP
cjgl-2613	512	31	exactly	exactly	ADV
cjgl-2613	512	32	one	one	NUM
cjgl-2613	512	33	-	-	PUNCT
cjgl-2613	512	34	half	half	NOUN
cjgl-2613	512	35	of	of	ADP
cjgl-2613	512	36	all	all	PRON
cjgl-2613	512	37	154	154	NUM
cjgl-2613	512	38	i	i	PRON
cjgl-2613	512	39	d.	d.	PROPN
cjgl-2613	512	40	at	at	ADP
cjgl-2613	512	41	282	282	NUM
cjgl-2613	512	42	-	-	SYM
cjgl-2613	512	43	83	83	NUM
cjgl-2613	512	44	(	(	PUNCT
cjgl-2613	512	45	"	"	PUNCT
cjgl-2613	512	46	this	this	DET
cjgl-2613	512	47	court	court	NOUN
cjgl-2613	512	48	has	have	AUX
cjgl-2613	512	49	consistently	consistently	ADV
cjgl-2613	512	50	held	hold	VERB
cjgl-2613	512	51	that	that	SCONJ
cjgl-2613	512	52	,	,	PUNCT
cjgl-2613	512	53	where	where	SCONJ
cjgl-2613	512	54	property	property	NOUN
cjgl-2613	512	55	or	or	CCONJ
cjgl-2613	512	56	any	any	DET
cjgl-2613	512	57	interest	interest	NOUN
cjgl-2613	512	58	in	in	ADP
cjgl-2613	512	59	it	it	PRON
cjgl-2613	512	60	has	have	AUX
cjgl-2613	512	61	completely	completely	ADV
cjgl-2613	512	62	passed	pass	VERB
cjgl-2613	512	63	from	from	ADP
cjgl-2613	512	64	the	the	DET
cjgl-2613	512	65	government	government	NOUN
cjgl-2613	512	66	to	to	ADP
cjgl-2613	512	67	the	the	DET
cjgl-2613	512	68	purchaser	purchaser	NOUN
cjgl-2613	512	69	,	,	PUNCT
cjgl-2613	512	70	he	he	PRON
cjgl-2613	512	71	can	can	AUX
cjgl-2613	512	72	claim	claim	VERB
cjgl-2613	512	73	no	no	DET
cjgl-2613	512	74	immunity	immunity	NOUN
cjgl-2613	512	75	from	from	ADP
cjgl-2613	512	76	taxation	taxation	NOUN
cjgl-2613	512	77	with	with	ADP
cjgl-2613	512	78	respect	respect	NOUN
cjgl-2613	512	79	to	to	ADP
cjgl-2613	512	80	it	it	PRON
cjgl-2613	512	81	,	,	PUNCT
cjgl-2613	512	82	merely	merely	ADV
cjgl-2613	512	83	because	because	SCONJ
cjgl-2613	512	84	it	it	PRON
cjgl-2613	512	85	was	be	AUX
cjgl-2613	512	86	once	once	ADV
cjgl-2613	512	87	government	government	NOUN
cjgl-2613	512	88	owned	own	VERB
cjgl-2613	512	89	,	,	PUNCT
cjgl-2613	512	90	or	or	CCONJ
cjgl-2613	512	91	because	because	SCONJ
cjgl-2613	512	92	the	the	DET
cjgl-2613	512	93	sale	sale	NOUN
cjgl-2613	512	94	of	of	ADP
cjgl-2613	512	95	it	it	PRON
cjgl-2613	512	96	effected	effect	VERB
cjgl-2613	512	97	some	some	DET
cjgl-2613	512	98	government	government	NOUN
cjgl-2613	512	99	purpose	purpose	NOUN
cjgl-2613	512	100	.	.	PUNCT
cjgl-2613	513	1	"	"	PUNCT
cjgl-2613	513	2	)	)	PUNCT
cjgl-2613	513	3	.	.	PUNCT
cjgl-2613	514	1	155	155	NUM
cjgl-2613	514	2	see	see	VERB
cjgl-2613	514	3	supra	supra	PROPN
cjgl-2613	514	4	part	part	NOUN
cjgl-2613	514	5	111	111	NUM
cjgl-2613	514	6	.	.	PUNCT
cjgl-2613	515	1	a.	a.	NOUN
cjgl-2613	515	2	156	156	NUM
cjgl-2613	515	3	see	see	VERB
cjgl-2613	515	4	cal	cal	PROPN
cjgl-2613	515	5	.	.	PUNCT
cjgl-2613	516	1	fam	fam	PROPN
cjgl-2613	516	2	.	.	PUNCT
cjgl-2613	517	1	code	code	PROPN
cjgl-2613	517	2	§	§	PROPN
cjgl-2613	517	3	751	751	NUM
cjgl-2613	517	4	(	(	PUNCT
cjgl-2613	517	5	2011	2011	NUM
cjgl-2613	517	6	)	)	PUNCT
cjgl-2613	517	7	(	(	PUNCT
cjgl-2613	517	8	"	"	PUNCT
cjgl-2613	517	9	the	the	DET
cjgl-2613	517	10	respective	respective	ADJ
cjgl-2613	517	11	interest	interest	NOUN
cjgl-2613	517	12	of	of	ADP
cjgl-2613	517	13	[	[	X
cjgl-2613	517	14	each	each	DET
cjgl-2613	517	15	spouse	spouse	NOUN
cjgl-2613	517	16	]	]	PUNCT
cjgl-2613	517	17	in	in	ADP
cjgl-2613	517	18	community	community	NOUN
cjgl-2613	517	19	property	property	NOUN
cjgl-2613	517	20	during	during	ADP
cjgl-2613	517	21	continuance	continuance	NOUN
cjgl-2613	517	22	of	of	ADP
cjgl-2613	517	23	the	the	DET
cjgl-2613	517	24	marriage	marriage	NOUN
cjgl-2613	517	25	relationship	relationship	NOUN
cjgl-2613	517	26	are	be	AUX
cjgl-2613	517	27	present	present	ADJ
cjgl-2613	517	28	,	,	PUNCT
cjgl-2613	517	29	existing	exist	VERB
cjgl-2613	517	30	,	,	PUNCT
cjgl-2613	517	31	and	and	CCONJ
cjgl-2613	517	32	equal	equal	ADJ
cjgl-2613	517	33	interests	interest	NOUN
cjgl-2613	517	34	.	.	PUNCT
cjgl-2613	518	1	"	"	PUNCT
cjgl-2613	518	2	)	)	PUNCT
cjgl-2613	518	3	.	.	PUNCT
cjgl-2613	519	1	earnings	earning	NOUN
cjgl-2613	519	2	,	,	PUNCT
cjgl-2613	519	3	income	income	NOUN
cjgl-2613	519	4	,	,	PUNCT
cjgl-2613	519	5	or	or	CCONJ
cjgl-2613	519	6	receipts	receipt	NOUN
cjgl-2613	519	7	that	that	PRON
cjgl-2613	519	8	are	be	AUX
cjgl-2613	519	9	considered	consider	VERB
cjgl-2613	519	10	community	community	NOUN
cjgl-2613	519	11	property	property	NOUN
cjgl-2613	519	12	pursuant	pursuant	NOUN
cjgl-2613	519	13	to	to	ADP
cjgl-2613	519	14	state	state	NOUN
cjgl-2613	519	15	law	law	NOUN
cjgl-2613	519	16	are	be	AUX
cjgl-2613	519	17	also	also	ADV
cjgl-2613	519	18	by	by	ADP
cjgl-2613	519	19	definition	definition	NOUN
cjgl-2613	519	20	community	community	NOUN
cjgl-2613	519	21	income	income	NOUN
cjgl-2613	519	22	.	.	PUNCT
cjgl-2613	520	1	see	see	VERB
cjgl-2613	520	2	i	i	PRON
cjgl-2613	520	3	d.	d.	PROPN
cjgl-2613	520	4	§	§	PROPN
cjgl-2613	520	5	760	760	NUM
cjgl-2613	520	6	(	(	PUNCT
cjgl-2613	520	7	2011	2011	NUM
cjgl-2613	520	8	)	)	PUNCT
cjgl-2613	520	9	.	.	PUNCT
cjgl-2613	521	1	117	117	NUM
cjgl-2613	521	2	see	see	VERB
cjgl-2613	521	3	community	community	NOUN
cjgl-2613	521	4	property	property	NOUN
cjgl-2613	521	5	,	,	PUNCT
cjgl-2613	521	6	supra	supra	PROPN
cjgl-2613	521	7	note	note	NOUN
cjgl-2613	521	8	25	25	NUM
cjgl-2613	521	9	(	(	PUNCT
cjgl-2613	521	10	"	"	PUNCT
cjgl-2613	521	11	[	[	X
cjgl-2613	521	12	a	a	X
cjgl-2613	521	13	]	]	X
cjgl-2613	521	14	person	person	NOUN
cjgl-2613	521	15	in	in	ADP
cjgl-2613	521	16	california	california	PROPN
cjgl-2613	521	17	who	who	PRON
cjgl-2613	521	18	is	be	AUX
cjgl-2613	521	19	married	married	ADJ
cjgl-2613	521	20	to	to	ADP
cjgl-2613	521	21	a	a	DET
cjgl-2613	521	22	person	person	NOUN
cjgl-2613	521	23	of	of	ADP
cjgl-2613	521	24	the	the	DET
cjgl-2613	521	25	same	same	ADJ
cjgl-2613	521	26	sex	sex	NOUN
cjgl-2613	521	27	generally	generally	ADV
cjgl-2613	521	28	must	must	AUX
cjgl-2613	521	29	report	report	VERB
cjgl-2613	521	30	half	half	DET
cjgl-2613	521	31	the	the	DET
cjgl-2613	521	32	combined	combined	ADJ
cjgl-2613	521	33	community	community	NOUN
cjgl-2613	521	34	income	income	NOUN
cjgl-2613	521	35	earned	earn	VERB
cjgl-2613	521	36	by	by	ADP
cjgl-2613	521	37	the	the	DET
cjgl-2613	521	38	individual	individual	NOUN
cjgl-2613	521	39	and	and	CCONJ
cjgl-2613	521	40	his	his	PRON
cjgl-2613	521	41	or	or	CCONJ
cjgl-2613	521	42	her	her	PRON
cjgl-2613	521	43	same	same	ADJ
cjgl-2613	521	44	-	-	PUNCT
cjgl-2613	521	45	sex	sex	NOUN
cjgl-2613	521	46	spouse	spouse	NOUN
cjgl-2613	521	47	.	.	PUNCT
cjgl-2613	521	48	"	"	PUNCT
cjgl-2613	521	49	)	)	PUNCT
cjgl-2613	521	50	.	.	PUNCT
cjgl-2613	522	1	158	158	NUM
cjgl-2613	522	2	see	see	VERB
cjgl-2613	522	3	generally	generally	ADV
cjgl-2613	522	4	lucas	lucas	PROPN
cjgl-2613	522	5	v.	v.	PROPN
cjgl-2613	522	6	earl	earl	PROPN
cjgl-2613	522	7	,	,	PUNCT
cjgl-2613	522	8	281	281	NUM
cjgl-2613	522	9	u.s	u.s	PROPN
cjgl-2613	522	10	.	.	PROPN
cjgl-2613	522	11	i	i	PROPN
cjgl-2613	522	12	ii	ii	PROPN
cjgl-2613	522	13	(	(	PUNCT
cjgl-2613	522	14	1930	1930	NUM
cjgl-2613	522	15	)	)	PUNCT
cjgl-2613	522	16	.	.	PUNCT
cjgl-2613	523	1	columbia	columbia	PROPN
cjgl-2613	523	2	journal	journal	PROPN
cjgl-2613	523	3	of	of	ADP
cjgl-2613	523	4	gender	gender	NOUN
cjgl-2613	523	5	and	and	CCONJ
cjgl-2613	523	6	law	law	NOUN
cjgl-2613	523	7	community	community	NOUN
cjgl-2613	523	8	income.159	income.159	VERB
cjgl-2613	523	9	this	this	DET
cjgl-2613	523	10	methodology	methodology	NOUN
cjgl-2613	523	11	mirrors	mirror	VERB
cjgl-2613	523	12	the	the	DET
cjgl-2613	523	13	treatment	treatment	NOUN
cjgl-2613	523	14	of	of	ADP
cjgl-2613	523	15	income	income	NOUN
cjgl-2613	523	16	earned	earn	VERB
cjgl-2613	523	17	in	in	ADP
cjgl-2613	523	18	the	the	DET
cjgl-2613	523	19	business	business	NOUN
cjgl-2613	523	20	partnership	partnership	NOUN
cjgl-2613	523	21	context	context	NOUN
cjgl-2613	523	22	,	,	PUNCT
cjgl-2613	523	23	16	16	NUM
cjgl-2613	523	24	°	°	NUM
cjgl-2613	523	25	and	and	CCONJ
cjgl-2613	523	26	thus	thus	ADV
cjgl-2613	523	27	,	,	PUNCT
cjgl-2613	523	28	precedent	precedent	NOUN
cjgl-2613	523	29	about	about	ADP
cjgl-2613	523	30	partnership	partnership	NOUN
cjgl-2613	523	31	taxation	taxation	NOUN
cjgl-2613	523	32	is	be	AUX
cjgl-2613	523	33	useful	useful	ADJ
cjgl-2613	523	34	in	in	ADP
cjgl-2613	523	35	evaluating	evaluate	VERB
cjgl-2613	523	36	the	the	DET
cjgl-2613	523	37	proper	proper	ADJ
cjgl-2613	523	38	federal	federal	ADJ
cjgl-2613	523	39	income	income	NOUN
cjgl-2613	523	40	tax	tax	NOUN
cjgl-2613	523	41	treatment	treatment	NOUN
cjgl-2613	523	42	of	of	ADP
cjgl-2613	523	43	community	community	NOUN
cjgl-2613	523	44	income	income	NOUN
cjgl-2613	523	45	.	.	PUNCT
cjgl-2613	524	1	schneer	schneer	PROPN
cjgl-2613	524	2	v.	v.	ADP
cjgl-2613	524	3	comm	comm	NOUN
cjgl-2613	524	4	'	'	PUNCT
cjgl-2613	524	5	r161	r161	PROPN
cjgl-2613	524	6	and	and	CCONJ
cjgl-2613	524	7	bufalino	bufalino	PROPN
cjgl-2613	524	8	v.	v.	ADP
cjgl-2613	524	9	comm	comm	NOUN
cjgl-2613	524	10	'	'	PUNCT
cjgl-2613	524	11	r162	r162	PROPN
cjgl-2613	524	12	are	be	AUX
cjgl-2613	524	13	two	two	NUM
cjgl-2613	524	14	tax	tax	NOUN
cjgl-2613	524	15	court	court	NOUN
cjgl-2613	524	16	decisions	decision	NOUN
cjgl-2613	524	17	that	that	PRON
cjgl-2613	524	18	provide	provide	VERB
cjgl-2613	524	19	precedent	precedent	NOUN
cjgl-2613	524	20	for	for	ADP
cjgl-2613	524	21	the	the	DET
cjgl-2613	524	22	taxation	taxation	NOUN
cjgl-2613	524	23	of	of	ADP
cjgl-2613	524	24	income	income	NOUN
cjgl-2613	524	25	from	from	ADP
cjgl-2613	524	26	the	the	DET
cjgl-2613	524	27	performance	performance	NOUN
cjgl-2613	524	28	of	of	ADP
cjgl-2613	524	29	services	service	NOUN
cjgl-2613	524	30	to	to	ADP
cjgl-2613	524	31	someone	someone	PRON
cjgl-2613	524	32	other	other	ADJ
cjgl-2613	524	33	than	than	ADP
cjgl-2613	524	34	the	the	DET
cjgl-2613	524	35	service	service	NOUN
cjgl-2613	524	36	provider	provider	NOUN
cjgl-2613	524	37	.	.	PUNCT
cjgl-2613	525	1	schneer	schneer	PROPN
cjgl-2613	525	2	v.	v.	ADP
cjgl-2613	525	3	commissioner	commissioner	NOUN
cjgl-2613	525	4	of	of	ADP
cjgl-2613	525	5	internal	internal	PROPN
cjgl-2613	525	6	revenue	revenue	NOUN
cjgl-2613	525	7	schneer	schneer	NOUN
cjgl-2613	525	8	confirms	confirm	VERB
cjgl-2613	525	9	that	that	SCONJ
cjgl-2613	525	10	a	a	DET
cjgl-2613	525	11	partnership	partnership	NOUN
cjgl-2613	525	12	agreement	agreement	NOUN
cjgl-2613	525	13	,	,	PUNCT
cjgl-2613	525	14	in	in	ADP
cjgl-2613	525	15	which	which	PRON
cjgl-2613	525	16	partners	partner	NOUN
cjgl-2613	525	17	agree	agree	VERB
cjgl-2613	525	18	in	in	ADP
cjgl-2613	525	19	advance	advance	NOUN
cjgl-2613	525	20	to	to	PART
cjgl-2613	525	21	turn	turn	VERB
cjgl-2613	525	22	over	over	ADP
cjgl-2613	525	23	to	to	ADP
cjgl-2613	525	24	the	the	DET
cjgl-2613	525	25	partnership	partnership	NOUN
cjgl-2613	525	26	all	all	DET
cjgl-2613	525	27	income	income	NOUN
cjgl-2613	525	28	from	from	ADP
cjgl-2613	525	29	their	their	PRON
cjgl-2613	525	30	individual	individual	ADJ
cjgl-2613	525	31	efforts	effort	NOUN
cjgl-2613	525	32	,	,	PUNCT
cjgl-2613	525	33	can	can	AUX
cjgl-2613	525	34	survive	survive	VERB
cjgl-2613	525	35	scrutiny	scrutiny	NOUN
cjgl-2613	525	36	under	under	ADP
cjgl-2613	525	37	the	the	DET
cjgl-2613	525	38	assignment	assignment	NOUN
cjgl-2613	525	39	of	of	ADP
cjgl-2613	525	40	income	income	NOUN
cjgl-2613	525	41	principles	principle	NOUN
cjgl-2613	525	42	articulated	articulate	VERB
cjgl-2613	525	43	in	in	ADP
cjgl-2613	525	44	lucas	lucas	PROPN
cjgl-2613	525	45	v.	v.	ADP
cjgl-2613	525	46	earl.163	earl.163	PROPN
cjgl-2613	525	47	mr	mr	PROPN
cjgl-2613	525	48	.	.	PROPN
cjgl-2613	525	49	schneer	schneer	PROPN
cjgl-2613	525	50	was	be	AUX
cjgl-2613	525	51	a	a	DET
cjgl-2613	525	52	practicing	practice	VERB
cjgl-2613	525	53	attorney	attorney	NOUN
cjgl-2613	525	54	during	during	ADP
cjgl-2613	525	55	1984	1984	NUM
cjgl-2613	525	56	and	and	CCONJ
cjgl-2613	525	57	1985	1985	NUM
cjgl-2613	525	58	,	,	PUNCT
cjgl-2613	525	59	the	the	DET
cjgl-2613	525	60	tax	tax	NOUN
cjgl-2613	525	61	years	year	NOUN
cjgl-2613	525	62	in	in	ADP
cjgl-2613	525	63	question	question	NOUN
cjgl-2613	525	64	.	.	PUNCT
cjgl-2613	526	1	64	64	NUM
cjgl-2613	526	2	as	as	ADP
cjgl-2613	526	3	a	a	DET
cjgl-2613	526	4	condition	condition	NOUN
cjgl-2613	526	5	of	of	ADP
cjgl-2613	526	6	joining	join	VERB
cjgl-2613	526	7	the	the	DET
cjgl-2613	526	8	partnership	partnership	NOUN
cjgl-2613	526	9	of	of	ADP
cjgl-2613	526	10	a	a	DET
cjgl-2613	526	11	new	new	ADJ
cjgl-2613	526	12	law	law	NOUN
cjgl-2613	526	13	firm	firm	NOUN
cjgl-2613	526	14	,	,	PUNCT
cjgl-2613	526	15	mr	mr	PROPN
cjgl-2613	526	16	.	.	PROPN
cjgl-2613	526	17	schneer	schneer	PROPN
cjgl-2613	526	18	agreed	agree	VERB
cjgl-2613	526	19	to	to	PART
cjgl-2613	526	20	turn	turn	VERB
cjgl-2613	526	21	over	over	ADP
cjgl-2613	526	22	to	to	ADP
cjgl-2613	526	23	the	the	DET
cjgl-2613	526	24	partnership	partnership	NOUN
cjgl-2613	526	25	all	all	DET
cjgl-2613	526	26	legal	legal	ADJ
cjgl-2613	526	27	fees	fee	NOUN
cjgl-2613	526	28	received	receive	VERB
cjgl-2613	526	29	by	by	ADP
cjgl-2613	526	30	him	he	PRON
cjgl-2613	526	31	,	,	PUNCT
cjgl-2613	526	32	regardless	regardless	ADV
cjgl-2613	526	33	of	of	ADP
cjgl-2613	526	34	whether	whether	SCONJ
cjgl-2613	526	35	the	the	DET
cjgl-2613	526	36	fees	fee	NOUN
cjgl-2613	526	37	were	be	AUX
cjgl-2613	526	38	earned	earn	VERB
cjgl-2613	526	39	in	in	ADP
cjgl-2613	526	40	the	the	DET
cjgl-2613	526	41	partnership	partnership	NOUN
cjgl-2613	526	42	's	's	PART
cjgl-2613	526	43	name	name	NOUN
cjgl-2613	526	44	or	or	CCONJ
cjgl-2613	526	45	by	by	ADP
cjgl-2613	526	46	mr	mr	PROPN
cjgl-2613	526	47	.	.	PROPN
cjgl-2613	526	48	schneer	schneer	PROPN
cjgl-2613	526	49	in	in	ADP
cjgl-2613	526	50	his	his	PRON
cjgl-2613	526	51	individual	individual	ADJ
cjgl-2613	526	52	capacity	capacity	NOUN
cjgl-2613	526	53	.	.	PUNCT
cjgl-2613	527	1	165	165	NUM
cjgl-2613	527	2	the	the	DET
cjgl-2613	527	3	critical	critical	ADJ
cjgl-2613	527	4	question	question	NOUN
cjgl-2613	527	5	decided	decide	VERB
cjgl-2613	527	6	in	in	ADP
cjgl-2613	527	7	schneer	schneer	NOUN
cjgl-2613	527	8	is	be	AUX
cjgl-2613	527	9	whether	whether	SCONJ
cjgl-2613	527	10	such	such	ADJ
cjgl-2613	527	11	legal	legal	ADJ
cjgl-2613	527	12	fees	fee	NOUN
cjgl-2613	527	13	,	,	PUNCT
cjgl-2613	527	14	when	when	SCONJ
cjgl-2613	527	15	earned	earn	VERB
cjgl-2613	527	16	in	in	ADP
cjgl-2613	527	17	his	his	PRON
cjgl-2613	527	18	individual	individual	ADJ
cjgl-2613	527	19	capacity	capacity	NOUN
cjgl-2613	527	20	,	,	PUNCT
cjgl-2613	527	21	are	be	AUX
cjgl-2613	527	22	taxable	taxable	ADJ
cjgl-2613	527	23	to	to	ADP
cjgl-2613	527	24	mr	mr	PROPN
cjgl-2613	527	25	.	.	PROPN
cjgl-2613	527	26	schneer	schneer	PROPN
cjgl-2613	527	27	individually	individually	ADV
cjgl-2613	527	28	or	or	CCONJ
cjgl-2613	527	29	includible	includible	NOUN
cjgl-2613	527	30	as	as	ADP
cjgl-2613	527	31	part	part	NOUN
cjgl-2613	527	32	of	of	ADP
cjgl-2613	527	33	the	the	DET
cjgl-2613	527	34	general	general	ADJ
cjgl-2613	527	35	earnings	earning	NOUN
cjgl-2613	527	36	of	of	ADP
cjgl-2613	527	37	the	the	DET
cjgl-2613	527	38	partnership	partnership	NOUN
cjgl-2613	527	39	,	,	PUNCT
cjgl-2613	527	40	and	and	CCONJ
cjgl-2613	527	41	thus	thus	ADV
cjgl-2613	527	42	,	,	PUNCT
cjgl-2613	527	43	taxable	taxable	ADJ
cjgl-2613	527	44	to	to	ADP
cjgl-2613	527	45	all	all	DET
cjgl-2613	527	46	partners	partner	NOUN
cjgl-2613	527	47	based	base	VERB
cjgl-2613	527	48	on	on	ADP
cjgl-2613	527	49	each	each	DET
cjgl-2613	527	50	partner	partner	NOUN
cjgl-2613	527	51	's	's	PART
cjgl-2613	527	52	distributive	distributive	ADJ
cjgl-2613	527	53	share	share	NOUN
cjgl-2613	527	54	of	of	ADP
cjgl-2613	527	55	partnership	partnership	NOUN
cjgl-2613	527	56	income	income	NOUN
cjgl-2613	527	57	.	.	PUNCT
cjgl-2613	528	1	166	166	NUM
cjgl-2613	528	2	159	159	NUM
cjgl-2613	528	3	see	see	VERB
cjgl-2613	528	4	sources	source	NOUN
cjgl-2613	528	5	citcd	citcd	NOUN
cjgl-2613	528	6	supra	supra	PROPN
cjgl-2613	528	7	note	note	VERB
cjgl-2613	528	8	115	115	NUM
cjgl-2613	528	9	.	.	PUNCT
cjgl-2613	528	10	16o	16o	PROPN
cjgl-2613	528	11	see	see	VERB
cjgl-2613	528	12	united	united	PROPN
cjgl-2613	528	13	states	states	PROPN
cjgl-2613	528	14	v.	v.	ADP
cjgl-2613	528	15	basyc	basyc	PROPN
cjgl-2613	528	16	,	,	PUNCT
cjgl-2613	528	17	410	410	NUM
cjgl-2613	528	18	u.s	u.s	PROPN
cjgl-2613	528	19	.	.	PROPN
cjgl-2613	528	20	441,449	441,449	NUM
cjgl-2613	528	21	(	(	PUNCT
cjgl-2613	528	22	1973	1973	NUM
cjgl-2613	528	23	)	)	PUNCT
cjgl-2613	528	24	(	(	PUNCT
cjgl-2613	528	25	acknowledging	acknowledge	VERB
cjgl-2613	528	26	that	that	SCONJ
cjgl-2613	528	27	a	a	DET
cjgl-2613	528	28	partnership	partnership	NOUN
cjgl-2613	528	29	can	can	AUX
cjgl-2613	528	30	,	,	PUNCT
cjgl-2613	528	31	as	as	ADP
cjgl-2613	528	32	an	an	DET
cjgl-2613	528	33	entity	entity	NOUN
cjgl-2613	528	34	,	,	PUNCT
cjgl-2613	528	35	cam	cam	VERB
cjgl-2613	528	36	income	income	NOUN
cjgl-2613	528	37	for	for	ADP
cjgl-2613	528	38	purposes	purpose	NOUN
cjgl-2613	528	39	of	of	ADP
cjgl-2613	528	40	calculating	calculate	VERB
cjgl-2613	528	41	each	each	DET
cjgl-2613	528	42	partner	partner	NOUN
cjgl-2613	528	43	's	's	PART
cjgl-2613	528	44	distributive	distributive	ADJ
cjgl-2613	528	45	share	share	NOUN
cjgl-2613	528	46	of	of	ADP
cjgl-2613	528	47	partnership	partnership	NOUN
cjgl-2613	528	48	income	income	NOUN
cjgl-2613	528	49	)	)	PUNCT
cjgl-2613	528	50	.	.	PUNCT
cjgl-2613	529	1	161	161	NUM
cjgl-2613	529	2	schncer	schncer	NOUN
cjgl-2613	529	3	v.	v.	ADP
cjgl-2613	529	4	comm'r	comm'r	PROPN
cjgl-2613	529	5	,	,	PUNCT
cjgl-2613	529	6	97	97	NUM
cjgl-2613	529	7	t.c	t.c	PROPN
cjgl-2613	529	8	.	.	PROPN
cjgl-2613	529	9	643	643	NUM
cjgl-2613	529	10	(	(	PUNCT
cjgl-2613	529	11	1991	1991	NUM
cjgl-2613	529	12	)	)	PUNCT
cjgl-2613	529	13	.	.	PUNCT
cjgl-2613	530	1	162	162	NUM
cjgl-2613	530	2	bufalino	bufalino	NOUN
cjgl-2613	530	3	v.	v.	ADP
cjgl-2613	530	4	comm'r	comm'r	PROPN
cjgl-2613	530	5	,	,	PUNCT
cjgl-2613	530	6	35	35	NUM
cjgl-2613	530	7	t.c.m	t.c.m	NOUN
cjgl-2613	530	8	.	.	PUNCT
cjgl-2613	531	1	(	(	PUNCT
cjgl-2613	531	2	cch	cch	NOUN
cjgl-2613	531	3	)	)	PUNCT
cjgl-2613	531	4	494	494	NUM
cjgl-2613	531	5	(	(	PUNCT
cjgl-2613	531	6	1976	1976	NUM
cjgl-2613	531	7	)	)	PUNCT
cjgl-2613	531	8	.	.	PUNCT
cjgl-2613	532	1	163	163	NUM
cjgl-2613	532	2	schnecr	schnecr	NOUN
cjgl-2613	532	3	v.	v.	ADP
cjgl-2613	532	4	comm'r	comm'r	PROPN
cjgl-2613	532	5	,	,	PUNCT
cjgl-2613	532	6	97	97	NUM
cjgl-2613	532	7	t.c	t.c	PROPN
cjgl-2613	532	8	.	.	PROPN
cjgl-2613	532	9	643	643	NUM
cjgl-2613	532	10	,	,	PUNCT
cjgl-2613	532	11	662	662	NUM
cjgl-2613	532	12	(	(	PUNCT
cjgl-2613	532	13	1991	1991	NUM
cjgl-2613	532	14	)	)	PUNCT
cjgl-2613	532	15	.	.	PUNCT
cjgl-2613	533	1	164	164	NUM
cjgl-2613	534	1	i	i	PRON
cjgl-2613	534	2	d.	d.	NOUN
cjgl-2613	534	3	at	at	ADP
cjgl-2613	534	4	644	644	NUM
cjgl-2613	534	5	.	.	PUNCT
cjgl-2613	535	1	165	165	NUM
cjgl-2613	536	1	i	i	PRON
cjgl-2613	536	2	d.	d.	PROPN
cjgl-2613	536	3	at	at	ADP
cjgl-2613	536	4	645	645	NUM
cjgl-2613	536	5	.	.	NUM
cjgl-2613	536	6	166	166	NUM
cjgl-2613	537	1	i	i	PRON
cjgl-2613	537	2	d.	d.	PROPN
cjgl-2613	537	3	at	at	ADP
cjgl-2613	537	4	644	644	NUM
cjgl-2613	537	5	.	.	PUNCT
cjgl-2613	538	1	columbia	columbia	PROPN
cjgl-2613	538	2	journal	journal	PROPN
cjgl-2613	538	3	of	of	ADP
cjgl-2613	538	4	gender	gender	NOUN
cjgl-2613	538	5	and	and	CCONJ
cjgl-2613	538	6	law	law	NOUN
cjgl-2613	538	7	after	after	ADP
cjgl-2613	538	8	joining	join	VERB
cjgl-2613	538	9	the	the	DET
cjgl-2613	538	10	partnership	partnership	NOUN
cjgl-2613	538	11	of	of	ADP
cjgl-2613	538	12	his	his	PRON
cjgl-2613	538	13	new	new	ADJ
cjgl-2613	538	14	law	law	NOUN
cjgl-2613	538	15	firm	firm	NOUN
cjgl-2613	538	16	,	,	PUNCT
cjgl-2613	538	17	mr	mr	PROPN
cjgl-2613	538	18	.	.	PROPN
cjgl-2613	538	19	schneer	schneer	PROPN
cjgl-2613	538	20	continued	continue	VERB
cjgl-2613	538	21	to	to	PART
cjgl-2613	538	22	provide	provide	VERB
cjgl-2613	538	23	legal	legal	ADJ
cjgl-2613	538	24	advice	advice	NOUN
cjgl-2613	538	25	to	to	ADP
cjgl-2613	538	26	the	the	DET
cjgl-2613	538	27	clients	client	NOUN
cjgl-2613	538	28	of	of	ADP
cjgl-2613	538	29	his	his	PRON
cjgl-2613	538	30	former	former	ADJ
cjgl-2613	538	31	employer	employer	NOUN
cjgl-2613	538	32	.	.	PUNCT
cjgl-2613	538	33	167	167	NUM
cjgl-2613	538	34	in	in	ADP
cjgl-2613	538	35	exchange	exchange	NOUN
cjgl-2613	538	36	for	for	ADP
cjgl-2613	538	37	the	the	DET
cjgl-2613	538	38	services	service	NOUN
cjgl-2613	538	39	he	he	PRON
cjgl-2613	538	40	provided	provide	VERB
cjgl-2613	538	41	,	,	PUNCT
cjgl-2613	538	42	mr	mr	PROPN
cjgl-2613	538	43	.	.	PROPN
cjgl-2613	538	44	schneer	schneer	PROPN
cjgl-2613	538	45	received	receive	VERB
cjgl-2613	538	46	legal	legal	ADJ
cjgl-2613	538	47	fees	fee	NOUN
cjgl-2613	538	48	from	from	ADP
cjgl-2613	538	49	his	his	PRON
cjgl-2613	538	50	former	former	ADJ
cjgl-2613	538	51	employer	employer	NOUN
cjgl-2613	538	52	in	in	ADP
cjgl-2613	538	53	his	his	PRON
cjgl-2613	538	54	individual	individual	ADJ
cjgl-2613	538	55	capacity	capacity	NOUN
cjgl-2613	538	56	.	.	PUNCT
cjgl-2613	539	1	168	168	NUM
cjgl-2613	539	2	in	in	ADP
cjgl-2613	539	3	accordance	accordance	NOUN
cjgl-2613	539	4	with	with	ADP
cjgl-2613	539	5	the	the	DET
cjgl-2613	539	6	partnership	partnership	NOUN
cjgl-2613	539	7	agreement	agreement	NOUN
cjgl-2613	539	8	at	at	ADP
cjgl-2613	539	9	his	his	PRON
cjgl-2613	539	10	new	new	ADJ
cjgl-2613	539	11	law	law	NOUN
cjgl-2613	539	12	firm	firm	NOUN
cjgl-2613	539	13	,	,	PUNCT
cjgl-2613	539	14	mr	mr	PROPN
cjgl-2613	539	15	.	.	PROPN
cjgl-2613	539	16	schneer	schneer	PROPN
cjgl-2613	539	17	turned	turn	VERB
cjgl-2613	539	18	over	over	ADP
cjgl-2613	539	19	to	to	ADP
cjgl-2613	539	20	the	the	DET
cjgl-2613	539	21	partnership	partnership	NOUN
cjgl-2613	539	22	all	all	DET
cjgl-2613	539	23	legal	legal	ADJ
cjgl-2613	539	24	fees	fee	NOUN
cjgl-2613	539	25	received	receive	VERB
cjgl-2613	539	26	by	by	ADP
cjgl-2613	539	27	him	he	PRON
cjgl-2613	539	28	from	from	ADP
cjgl-2613	539	29	his	his	PRON
cjgl-2613	539	30	former	former	ADJ
cjgl-2613	539	31	employer	employer	NOUN
cjgl-2613	539	32	,	,	PUNCT
cjgl-2613	539	33	and	and	CCONJ
cjgl-2613	539	34	the	the	DET
cjgl-2613	539	35	partnership	partnership	NOUN
cjgl-2613	539	36	included	include	VERB
cjgl-2613	539	37	such	such	ADJ
cjgl-2613	539	38	fees	fee	NOUN
cjgl-2613	539	39	in	in	ADP
cjgl-2613	539	40	the	the	DET
cjgl-2613	539	41	general	general	ADJ
cjgl-2613	539	42	earnings	earning	NOUN
cjgl-2613	539	43	of	of	ADP
cjgl-2613	539	44	the	the	DET
cjgl-2613	539	45	partnership.169	partnership.169	NOUN
cjgl-2613	539	46	the	the	DET
cjgl-2613	539	47	legal	legal	ADJ
cjgl-2613	539	48	fees	fee	NOUN
cjgl-2613	539	49	from	from	ADP
cjgl-2613	539	50	his	his	PRON
cjgl-2613	539	51	fonner	fonner	NOUN
cjgl-2613	539	52	employer	employer	NOUN
cjgl-2613	539	53	were	be	AUX
cjgl-2613	539	54	generated	generate	VERB
cjgl-2613	539	55	from	from	ADP
cjgl-2613	539	56	services	service	NOUN
cjgl-2613	539	57	performed	perform	VERB
cjgl-2613	539	58	exclusively	exclusively	ADV
cjgl-2613	539	59	by	by	ADP
cjgl-2613	539	60	mr	mr	PROPN
cjgl-2613	539	61	.	.	PROPN
cjgl-2613	539	62	schneer	schneer	PROPN
cjgl-2613	539	63	.	.	PUNCT
cjgl-2613	540	1	170	170	NUM
cjgl-2613	541	1	yet	yet	ADV
cjgl-2613	541	2	,	,	PUNCT
cjgl-2613	541	3	all	all	DET
cjgl-2613	541	4	partners	partner	NOUN
cjgl-2613	541	5	at	at	ADP
cjgl-2613	541	6	his	his	PRON
cjgl-2613	541	7	new	new	ADJ
cjgl-2613	541	8	law	law	NOUN
cjgl-2613	541	9	firm	firm	NOUN
cjgl-2613	541	10	were	be	AUX
cjgl-2613	541	11	taxed	tax	VERB
cjgl-2613	541	12	on	on	ADP
cjgl-2613	541	13	some	some	DET
cjgl-2613	541	14	portion	portion	NOUN
cjgl-2613	541	15	of	of	ADP
cjgl-2613	541	16	the	the	DET
cjgl-2613	541	17	legal	legal	ADJ
cjgl-2613	541	18	fees	fee	NOUN
cjgl-2613	541	19	earned	earn	VERB
cjgl-2613	541	20	by	by	ADP
cjgl-2613	541	21	mr	mr	PROPN
cjgl-2613	541	22	.	.	PROPN
cjgl-2613	541	23	schneer	schneer	PROPN
cjgl-2613	541	24	based	base	VERB
cjgl-2613	541	25	on	on	ADP
cjgl-2613	541	26	each	each	DET
cjgl-2613	541	27	partner	partner	NOUN
cjgl-2613	541	28	's	's	PART
cjgl-2613	541	29	distributive	distributive	ADJ
cjgl-2613	541	30	share	share	NOUN
cjgl-2613	541	31	of	of	ADP
cjgl-2613	541	32	partnership	partnership	NOUN
cjgl-2613	541	33	income	income	NOUN
cjgl-2613	541	34	.	.	PUNCT
cjgl-2613	542	1	171	171	NUM
cjgl-2613	542	2	the	the	DET
cjgl-2613	542	3	irs	irs	PROPN
cjgl-2613	542	4	challenged	challenge	VERB
cjgl-2613	542	5	this	this	DET
cjgl-2613	542	6	tax	tax	NOUN
cjgl-2613	542	7	treatment	treatment	NOUN
cjgl-2613	542	8	and	and	CCONJ
cjgl-2613	542	9	asserted	assert	VERB
cjgl-2613	542	10	that	that	SCONJ
cjgl-2613	542	11	the	the	DET
cjgl-2613	542	12	legal	legal	ADJ
cjgl-2613	542	13	fees	fee	NOUN
cjgl-2613	542	14	should	should	AUX
cjgl-2613	542	15	be	be	AUX
cjgl-2613	542	16	taxed	tax	VERB
cjgl-2613	542	17	exclusively	exclusively	ADV
cjgl-2613	542	18	to	to	ADP
cjgl-2613	542	19	mr	mr	PROPN
cjgl-2613	542	20	.	.	PROPN
cjgl-2613	542	21	schneer	schneer	PROPN
cjgl-2613	542	22	because	because	SCONJ
cjgl-2613	542	23	the	the	DET
cjgl-2613	542	24	legal	legal	ADJ
cjgl-2613	542	25	fees	fee	NOUN
cjgl-2613	542	26	were	be	AUX
cjgl-2613	542	27	earned	earn	VERB
cjgl-2613	542	28	in	in	ADP
cjgl-2613	542	29	his	his	PRON
cjgl-2613	542	30	individual	individual	ADJ
cjgl-2613	542	31	capacity	capacity	NOUN
cjgl-2613	542	32	and	and	CCONJ
cjgl-2613	542	33	not	not	PART
cjgl-2613	542	34	on	on	ADP
cjgl-2613	542	35	behalf	behalf	NOUN
cjgl-2613	542	36	of	of	ADP
cjgl-2613	542	37	the	the	DET
cjgl-2613	542	38	partnership	partnership	NOUN
cjgl-2613	542	39	.	.	PUNCT
cjgl-2613	543	1	72	72	NUM
cjgl-2613	544	1	moreover	moreover	ADV
cjgl-2613	544	2	,	,	PUNCT
cjgl-2613	544	3	mr	mr	PROPN
cjgl-2613	544	4	.	.	PROPN
cjgl-2613	544	5	schneer	schneer	PROPN
cjgl-2613	544	6	alone	alone	ADV
cjgl-2613	544	7	provided	provide	VERB
cjgl-2613	544	8	all	all	PRON
cjgl-2613	544	9	of	of	ADP
cjgl-2613	544	10	the	the	DET
cjgl-2613	544	11	services	service	NOUN
cjgl-2613	544	12	that	that	PRON
cjgl-2613	544	13	generated	generate	VERB
cjgl-2613	544	14	the	the	DET
cjgl-2613	544	15	legal	legal	ADJ
cjgl-2613	544	16	fees	fee	NOUN
cjgl-2613	544	17	.	.	PUNCT
cjgl-2613	545	1	173	173	NUM
cjgl-2613	545	2	citing	cite	VERB
cjgl-2613	545	3	lucas	lucas	PROPN
cjgl-2613	545	4	v.	v.	PROPN
cjgl-2613	545	5	earl	earl	PROPN
cjgl-2613	545	6	,	,	PUNCT
cjgl-2613	545	7	the	the	DET
cjgl-2613	545	8	irs	irs	PROPN
cjgl-2613	545	9	maintained	maintain	VERB
cjgl-2613	545	10	that	that	DET
cjgl-2613	545	11	income	income	NOUN
cjgl-2613	545	12	from	from	ADP
cjgl-2613	545	13	167	167	NUM
cjgl-2613	545	14	/d	/d	PUNCT
cjgl-2613	545	15	.	.	PUNCT
cjgl-2613	546	1	at	at	ADP
cjgl-2613	546	2	645	645	NUM
cjgl-2613	546	3	-	-	SYM
cjgl-2613	546	4	46	46	NUM
cjgl-2613	546	5	(	(	PUNCT
cjgl-2613	546	6	"	"	PUNCT
cjgl-2613	546	7	during	during	ADP
cjgl-2613	546	8	1984	1984	NUM
cjgl-2613	546	9	and	and	CCONJ
cjgl-2613	546	10	1985	1985	NUM
cjgl-2613	546	11	,	,	PUNCT
cjgl-2613	546	12	bsi	bsi	PROPN
cjgl-2613	547	1	[	[	X
cjgl-2613	547	2	mr	mr	PROPN
cjgl-2613	547	3	.	.	PROPN
cjgl-2613	547	4	schneer	schneer	PROPN
cjgl-2613	547	5	's	's	PART
cjgl-2613	547	6	former	former	ADJ
cjgl-2613	547	7	employer	employer	NOUN
cjgl-2613	547	8	]	]	PUNCT
cjgl-2613	547	9	remitted	remit	VERB
cjgl-2613	547	10	$	$	SYM
cjgl-2613	547	11	21,329	21,329	NUM
cjgl-2613	547	12	and	and	CCONJ
cjgl-2613	547	13	$	$	SYM
cjgl-2613	547	14	10,585	10,585	NUM
cjgl-2613	547	15	to	to	ADP
cjgl-2613	547	16	petitioner	petitioner	NOUN
cjgl-2613	547	17	.	.	PUNCT
cjgl-2613	548	1	the	the	DET
cjgl-2613	548	2	amounts	amount	NOUN
cjgl-2613	548	3	represented	represent	VERB
cjgl-2613	548	4	petitioner	petitioner	NOUN
cjgl-2613	548	5	's	's	PART
cjgl-2613	548	6	percentage	percentage	NOUN
cjgl-2613	548	7	of	of	ADP
cjgl-2613	548	8	fees	fee	NOUN
cjgl-2613	548	9	from	from	ADP
cjgl-2613	548	10	bsi	bsi	PROPN
cjgl-2613	548	11	clients	client	NOUN
cjgl-2613	548	12	that	that	PRON
cjgl-2613	548	13	he	he	PRON
cjgl-2613	548	14	had	have	AUX
cjgl-2613	548	15	referred	refer	VERB
cjgl-2613	548	16	to	to	ADP
cjgl-2613	548	17	bsi	bsi	PROPN
cjgl-2613	548	18	at	at	ADP
cjgl-2613	548	19	a	a	DET
cjgl-2613	548	20	time	time	NOUN
cjgl-2613	548	21	when	when	SCONJ
cjgl-2613	548	22	he	he	PRON
cjgl-2613	548	23	was	be	AUX
cjgl-2613	548	24	an	an	DET
cjgl-2613	548	25	associate	associate	NOUN
cjgl-2613	548	26	with	with	ADP
cjgl-2613	548	27	bsi	bsi	PROPN
cjgl-2613	548	28	.	.	PUNCT
cjgl-2613	549	1	with	with	ADP
cjgl-2613	549	2	the	the	DET
cjgl-2613	549	3	exception	exception	NOUN
cjgl-2613	549	4	of$1,250	of$1,250	NOUN
cjgl-2613	549	5	for	for	ADP
cjgl-2613	549	6	the	the	DET
cjgl-2613	549	7	1984	1984	NUM
cjgl-2613	549	8	taxable	taxable	ADJ
cjgl-2613	549	9	year	year	NOUN
cjgl-2613	549	10	,	,	PUNCT
cjgl-2613	549	11	all	all	PRON
cjgl-2613	549	12	of	of	ADP
cjgl-2613	549	13	the	the	DET
cjgl-2613	549	14	fees	fee	NOUN
cjgl-2613	549	15	received	receive	VERB
cjgl-2613	549	16	during	during	ADP
cjgl-2613	549	17	1984	1984	NUM
cjgl-2613	549	18	and	and	CCONJ
cjgl-2613	549	19	1985	1985	NUM
cjgl-2613	549	20	were	be	AUX
cjgl-2613	549	21	for	for	ADP
cjgl-2613	549	22	work	work	NOUN
cjgl-2613	549	23	performed	perform	VERB
cjgl-2613	549	24	after	after	ADP
cjgl-2613	549	25	petitioner	petitioner	NOUN
cjgl-2613	549	26	left	leave	VERB
cjgl-2613	549	27	bsi	bsi	PROPN
cjgl-2613	549	28	.	.	PUNCT
cjgl-2613	549	29	"	"	PUNCT
cjgl-2613	549	30	)	)	PUNCT
cjgl-2613	549	31	.	.	PUNCT
cjgl-2613	550	1	168	168	NUM
cjgl-2613	550	2	i.	i.	NOUN
cjgl-2613	550	3	169	169	NUM
cjgl-2613	550	4	schneer	schneer	NOUN
cjgl-2613	550	5	,	,	PUNCT
cjgl-2613	550	6	97	97	NUM
cjgl-2613	550	7	t.c	t.c	PROPN
cjgl-2613	550	8	.	.	PUNCT
cjgl-2613	551	1	at	at	ADP
cjgl-2613	551	2	646	646	NUM
cjgl-2613	551	3	(	(	PUNCT
cjgl-2613	551	4	"	"	PUNCT
cjgl-2613	551	5	petitioner	petitioner	NOUN
cjgl-2613	551	6	...	...	PUNCT
cjgl-2613	551	7	turned	turn	VERB
cjgl-2613	551	8	those	those	DET
cjgl-2613	551	9	amounts	amount	NOUN
cjgl-2613	551	10	over	over	ADP
cjgl-2613	551	11	to	to	ADP
cjgl-2613	551	12	the	the	DET
cjgl-2613	551	13	[	[	X
cjgl-2613	551	14	partnership	partnership	NOUN
cjgl-2613	551	15	which	which	PRON
cjgl-2613	551	16	]	]	PUNCT
cjgl-2613	551	17	in	in	ADP
cjgl-2613	551	18	turn	turn	NOUN
cjgl-2613	551	19	treated	treat	VERB
cjgl-2613	551	20	the	the	DET
cjgl-2613	551	21	amounts	amount	NOUN
cjgl-2613	551	22	as	as	ADP
cjgl-2613	551	23	partnership	partnership	NOUN
cjgl-2613	551	24	income	income	NOUN
cjgl-2613	551	25	...	...	PUNCT
cjgl-2613	551	26	.	.	PUNCT
cjgl-2613	552	1	170	170	NUM
cjgl-2613	552	2	i.	i.	NOUN
cjgl-2613	552	3	at	at	ADP
cjgl-2613	552	4	645	645	NUM
cjgl-2613	552	5	-	-	SYM
cjgl-2613	552	6	46	46	NUM
cjgl-2613	552	7	.	.	PUNCT
cjgl-2613	552	8	171	171	NUM
cjgl-2613	552	9	1d	1d	NUM
cjgl-2613	552	10	.	.	PUNCT
cjgl-2613	553	1	at	at	ADP
cjgl-2613	553	2	646	646	NUM
cjgl-2613	553	3	(	(	PUNCT
cjgl-2613	553	4	"	"	PUNCT
cjgl-2613	553	5	[	[	X
cjgl-2613	553	6	t]hc	t]hc	PROPN
cjgl-2613	553	7	law	law	NOUN
cjgl-2613	553	8	firm	firm	PROPN
cjgl-2613	553	9	partnership	partnership	PROPN
cjgl-2613	553	10	]	]	PUNCT
cjgl-2613	553	11	treated	treat	VERB
cjgl-2613	553	12	the	the	DET
cjgl-2613	553	13	amounts	amount	NOUN
cjgl-2613	553	14	as	as	ADP
cjgl-2613	553	15	partnership	partnership	NOUN
cjgl-2613	553	16	income	income	NOUN
cjgl-2613	553	17	which	which	PRON
cjgl-2613	553	18	was	be	AUX
cjgl-2613	553	19	distributed	distribute	VERB
cjgl-2613	553	20	to	to	ADP
cjgl-2613	553	21	each	each	DET
cjgl-2613	553	22	partner	partner	NOUN
cjgl-2613	553	23	(	(	PUNCT
cjgl-2613	553	24	including	include	VERB
cjgl-2613	553	25	petitioner	petitioner	NOUN
cjgl-2613	553	26	)	)	PUNCT
cjgl-2613	553	27	according	accord	VERB
cjgl-2613	553	28	to	to	ADP
cjgl-2613	553	29	the	the	DET
cjgl-2613	553	30	partner	partner	NOUN
cjgl-2613	553	31	's	's	PART
cjgl-2613	553	32	percentage	percentage	NOUN
cjgl-2613	553	33	share	share	NOUN
cjgl-2613	553	34	of	of	ADP
cjgl-2613	553	35	partnership	partnership	NOUN
cjgl-2613	553	36	profits	profit	NOUN
cjgl-2613	553	37	.	.	PUNCT
cjgl-2613	553	38	"	"	PUNCT
cjgl-2613	553	39	)	)	PUNCT
cjgl-2613	553	40	.	.	PUNCT
cjgl-2613	554	1	172	172	NUM
cjgl-2613	554	2	i.	i.	NOUN
cjgl-2613	554	3	at	at	ADP
cjgl-2613	554	4	652	652	NUM
cjgl-2613	554	5	(	(	PUNCT
cjgl-2613	554	6	"	"	PUNCT
cjgl-2613	554	7	according	accord	VERB
cjgl-2613	554	8	to	to	ADP
cjgl-2613	554	9	respondent	respondent	NOUN
cjgl-2613	554	10	,	,	PUNCT
cjgl-2613	554	11	petitioner	petitioner	NOUN
cjgl-2613	554	12	should	should	AUX
cjgl-2613	554	13	not	not	PART
cjgl-2613	554	14	be	be	AUX
cjgl-2613	554	15	allowed	allow	VERB
cjgl-2613	554	16	to	to	PART
cjgl-2613	554	17	characterize	characterize	VERB
cjgl-2613	554	18	as	as	ADP
cjgl-2613	554	19	partnership	partnership	NOUN
cjgl-2613	554	20	income	income	NOUN
cjgl-2613	554	21	fees	fee	NOUN
cjgl-2613	554	22	that	that	PRON
cjgl-2613	554	23	did	do	AUX
cjgl-2613	554	24	not	not	PART
cjgl-2613	554	25	have	have	VERB
cjgl-2613	554	26	a	a	DET
cjgl-2613	554	27	requisite	requisite	ADJ
cjgl-2613	554	28	or	or	CCONJ
cjgl-2613	554	29	direct	direct	ADJ
cjgl-2613	554	30	relationship	relationship	NOUN
cjgl-2613	554	31	to	to	ADP
cjgl-2613	554	32	a	a	DET
cjgl-2613	554	33	partnership	partnership	NOUN
cjgl-2613	554	34	's	's	PART
cjgl-2613	554	35	business	business	NOUN
cjgl-2613	554	36	.	.	PUNCT
cjgl-2613	555	1	"	"	PUNCT
cjgl-2613	555	2	)	)	PUNCT
cjgl-2613	555	3	.	.	PUNCT
cjgl-2613	556	1	173	173	NUM
cjgl-2613	556	2	/d	/d	PUNCT
cjgl-2613	556	3	.	.	PUNCT
cjgl-2613	557	1	at	at	ADP
cjgl-2613	557	2	645	645	NUM
cjgl-2613	557	3	-	-	SYM
cjgl-2613	557	4	46	46	NUM
cjgl-2613	557	5	.	.	PUNCT
cjgl-2613	557	6	columbia	columbia	PROPN
cjgl-2613	557	7	journal	journal	PROPN
cjgl-2613	557	8	of	of	ADP
cjgl-2613	557	9	gender	gender	NOUN
cjgl-2613	557	10	and	and	CCONJ
cjgl-2613	557	11	law	law	NOUN
cjgl-2613	557	12	services	service	NOUN
cjgl-2613	557	13	should	should	AUX
cjgl-2613	557	14	be	be	AUX
cjgl-2613	557	15	taxable	taxable	ADJ
cjgl-2613	557	16	to	to	ADP
cjgl-2613	557	17	the	the	DET
cjgl-2613	557	18	individual	individual	NOUN
cjgl-2613	557	19	who	who	PRON
cjgl-2613	557	20	provides	provide	VERB
cjgl-2613	557	21	the	the	DET
cjgl-2613	557	22	services	service	NOUN
cjgl-2613	557	23	and	and	CCONJ
cjgl-2613	557	24	should	should	AUX
cjgl-2613	557	25	not	not	PART
cjgl-2613	557	26	be	be	AUX
cjgl-2613	557	27	taxable	taxable	ADJ
cjgl-2613	557	28	to	to	ADP
cjgl-2613	557	29	a	a	DET
cjgl-2613	557	30	partnership	partnership	NOUN
cjgl-2613	557	31	to	to	PART
cjgl-2613	557	32	which	which	PRON
cjgl-2613	557	33	such	such	ADJ
cjgl-2613	557	34	individual	individual	ADJ
cjgl-2613	557	35	assigns	assign	VERB
cjgl-2613	557	36	the	the	DET
cjgl-2613	557	37	income	income	NOUN
cjgl-2613	557	38	.	.	PUNCT
cjgl-2613	557	39	'	'	PUNCT
cjgl-2613	558	1	74	74	NUM
cjgl-2613	558	2	in	in	ADP
cjgl-2613	558	3	lucas	lucas	PROPN
cjgl-2613	558	4	v.	v.	PROPN
cjgl-2613	558	5	earl	earl	PROPN
cjgl-2613	558	6	,	,	PUNCT
cjgl-2613	558	7	the	the	DET
cjgl-2613	558	8	seminal	seminal	ADJ
cjgl-2613	558	9	case	case	NOUN
cjgl-2613	558	10	regarding	regard	VERB
cjgl-2613	558	11	assignment	assignment	NOUN
cjgl-2613	558	12	of	of	ADP
cjgl-2613	558	13	income	income	NOUN
cjgl-2613	558	14	,	,	PUNCT
cjgl-2613	558	15	the	the	DET
cjgl-2613	558	16	supreme	supreme	PROPN
cjgl-2613	558	17	court	court	PROPN
cjgl-2613	558	18	held	hold	VERB
cjgl-2613	558	19	that	that	SCONJ
cjgl-2613	558	20	a	a	DET
cjgl-2613	558	21	husband	husband	NOUN
cjgl-2613	558	22	-	-	PUNCT
cjgl-2613	558	23	taxpayer	taxpayer	NOUN
cjgl-2613	558	24	's	's	PART
cjgl-2613	558	25	legal	legal	ADJ
cjgl-2613	558	26	practice	practice	NOUN
cjgl-2613	558	27	was	be	AUX
cjgl-2613	558	28	entirely	entirely	ADV
cjgl-2613	558	29	taxable	taxable	ADJ
cjgl-2613	558	30	to	to	ADP
cjgl-2613	558	31	him	he	PRON
cjgl-2613	558	32	,	,	PUNCT
cjgl-2613	558	33	even	even	ADV
cjgl-2613	558	34	though	though	SCONJ
cjgl-2613	558	35	he	he	PRON
cjgl-2613	558	36	and	and	CCONJ
cjgl-2613	558	37	his	his	PRON
cjgl-2613	558	38	wife	wife	NOUN
cjgl-2613	558	39	had	have	AUX
cjgl-2613	558	40	entered	enter	VERB
cjgl-2613	558	41	into	into	ADP
cjgl-2613	558	42	a	a	DET
cjgl-2613	558	43	valid	valid	ADJ
cjgl-2613	558	44	contract	contract	NOUN
cjgl-2613	558	45	to	to	PART
cjgl-2613	558	46	split	split	VERB
cjgl-2613	558	47	all	all	DET
cjgl-2613	558	48	income	income	NOUN
cjgl-2613	558	49	earned	earn	VERB
cjgl-2613	558	50	by	by	ADP
cjgl-2613	558	51	each	each	PRON
cjgl-2613	558	52	of	of	ADP
cjgl-2613	558	53	them	they	PRON
cjgl-2613	558	54	.	.	PUNCT
cjgl-2613	559	1	17	17	NUM
cjgl-2613	559	2	5	5	NUM
cjgl-2613	559	3	the	the	DET
cjgl-2613	559	4	performance	performance	NOUN
cjgl-2613	559	5	of	of	ADP
cjgl-2613	559	6	services	service	NOUN
cjgl-2613	559	7	by	by	ADP
cjgl-2613	559	8	mr	mr	PROPN
cjgl-2613	559	9	.	.	PROPN
cjgl-2613	559	10	earl	earl	PROPN
cjgl-2613	559	11	generated	generate	VERB
cjgl-2613	559	12	all	all	PRON
cjgl-2613	559	13	of	of	ADP
cjgl-2613	559	14	the	the	DET
cjgl-2613	559	15	income	income	NOUN
cjgl-2613	559	16	in	in	ADP
cjgl-2613	559	17	question	question	NOUN
cjgl-2613	559	18	.	.	PUNCT
cjgl-2613	560	1	176	176	NUM
cjgl-2613	560	2	the	the	DET
cjgl-2613	560	3	supreme	supreme	PROPN
cjgl-2613	560	4	court	court	PROPN
cjgl-2613	560	5	reasoned	reason	VERB
cjgl-2613	560	6	that	that	SCONJ
cjgl-2613	560	7	mr	mr	PROPN
cjgl-2613	560	8	.	.	PROPN
cjgl-2613	560	9	earl	earl	PROPN
cjgl-2613	560	10	had	have	AUX
cjgl-2613	560	11	earned	earn	VERB
cjgl-2613	560	12	all	all	PRON
cjgl-2613	560	13	of	of	ADP
cjgl-2613	560	14	the	the	DET
cjgl-2613	560	15	income	income	NOUN
cjgl-2613	560	16	,	,	PUNCT
cjgl-2613	560	17	and	and	CCONJ
cjgl-2613	560	18	therefore	therefore	ADV
cjgl-2613	560	19	,	,	PUNCT
cjgl-2613	560	20	he	he	PRON
cjgl-2613	560	21	alone	alone	ADV
cjgl-2613	560	22	owed	owe	VERB
cjgl-2613	560	23	tax	tax	NOUN
cjgl-2613	560	24	on	on	ADP
cjgl-2613	560	25	all	all	PRON
cjgl-2613	560	26	of	of	ADP
cjgl-2613	560	27	the	the	DET
cjgl-2613	560	28	earned	earn	VERB
cjgl-2613	560	29	income	income	NOUN
cjgl-2613	560	30	.	.	PUNCT
cjgl-2613	561	1	177	177	NUM
cjgl-2613	561	2	the	the	DET
cjgl-2613	561	3	subsequent	subsequent	ADJ
cjgl-2613	561	4	assignment	assignment	NOUN
cjgl-2613	561	5	of	of	ADP
cjgl-2613	561	6	one	one	NUM
cjgl-2613	561	7	-	-	PUNCT
cjgl-2613	561	8	half	half	NOUN
cjgl-2613	561	9	of	of	ADP
cjgl-2613	561	10	the	the	DET
cjgl-2613	561	11	income	income	NOUN
cjgl-2613	561	12	to	to	ADP
cjgl-2613	561	13	his	his	PRON
cjgl-2613	561	14	wife	wife	NOUN
cjgl-2613	561	15	by	by	ADP
cjgl-2613	561	16	virtue	virtue	NOUN
cjgl-2613	561	17	of	of	ADP
cjgl-2613	561	18	a	a	DET
cjgl-2613	561	19	voluntary	voluntary	ADJ
cjgl-2613	561	20	contractual	contractual	ADJ
cjgl-2613	561	21	agreement	agreement	NOUN
cjgl-2613	561	22	did	do	AUX
cjgl-2613	561	23	not	not	PART
cjgl-2613	561	24	disturb	disturb	VERB
cjgl-2613	561	25	the	the	DET
cjgl-2613	561	26	taxability	taxability	NOUN
cjgl-2613	561	27	of	of	ADP
cjgl-2613	561	28	that	that	DET
cjgl-2613	561	29	income	income	NOUN
cjgl-2613	561	30	to	to	ADP
cjgl-2613	561	31	mr	mr	PROPN
cjgl-2613	561	32	.	.	PROPN
cjgl-2613	561	33	earl	earl	PROPN
cjgl-2613	561	34	at	at	ADP
cjgl-2613	561	35	the	the	DET
cjgl-2613	561	36	moment	moment	NOUN
cjgl-2613	561	37	that	that	SCONJ
cjgl-2613	561	38	it	it	PRON
cjgl-2613	561	39	was	be	AUX
cjgl-2613	561	40	earned	earn	VERB
cjgl-2613	561	41	.	.	PUNCT
cjgl-2613	562	1	178	178	NUM
cjgl-2613	562	2	174	174	NUM
cjgl-2613	562	3	schneer	schneer	NOUN
cjgl-2613	562	4	,	,	PUNCT
cjgl-2613	562	5	97	97	NUM
cjgl-2613	562	6	t.c	t.c	PROPN
cjgl-2613	562	7	.	.	PUNCT
cjgl-2613	563	1	at	at	ADP
cjgl-2613	563	2	647	647	NUM
cjgl-2613	563	3	-	-	SYM
cjgl-2613	563	4	48	48	NUM
cjgl-2613	563	5	.	.	PUNCT
cjgl-2613	564	1	175	175	NUM
cjgl-2613	564	2	lucas	lucas	PROPN
cjgl-2613	564	3	v.	v.	PROPN
cjgl-2613	564	4	earl	earl	PROPN
cjgl-2613	564	5	,	,	PUNCT
cjgl-2613	564	6	281	281	NUM
cjgl-2613	564	7	u.s	u.s	PROPN
cjgl-2613	564	8	.	.	PROPN
cjgl-2613	564	9	111	111	NUM
cjgl-2613	564	10	,	,	PUNCT
cjgl-2613	564	11	114(1930	114(1930	NUM
cjgl-2613	564	12	)	)	PUNCT
cjgl-2613	564	13	.	.	PUNCT
cjgl-2613	565	1	1	1	NUM
cjgl-2613	565	2	76	76	NUM
cjgl-2613	566	1	i	i	PRON
cjgl-2613	566	2	d.	d.	PROPN
cjgl-2613	566	3	177	177	NUM
cjgl-2613	567	1	i	i	PRON
cjgl-2613	567	2	d.	d.	PROPN
cjgl-2613	567	3	178	178	NUM
cjgl-2613	568	1	i	i	PRON
cjgl-2613	568	2	d.	d.	PROPN
cjgl-2613	568	3	at	at	ADP
cjgl-2613	568	4	114	114	NUM
cjgl-2613	568	5	-	-	SYM
cjgl-2613	568	6	15	15	NUM
cjgl-2613	568	7	(	(	PUNCT
cjgl-2613	568	8	"	"	PUNCT
cjgl-2613	568	9	there	there	PRON
cjgl-2613	568	10	is	be	VERB
cjgl-2613	568	11	no	no	DET
cjgl-2613	568	12	doubt	doubt	NOUN
cjgl-2613	568	13	that	that	SCONJ
cjgl-2613	568	14	the	the	DET
cjgl-2613	568	15	statute	statute	NOUN
cjgl-2613	568	16	could	could	AUX
cjgl-2613	568	17	tax	tax	VERB
cjgl-2613	568	18	salaries	salary	NOUN
cjgl-2613	568	19	to	to	ADP
cjgl-2613	568	20	those	those	PRON
cjgl-2613	568	21	who	who	PRON
cjgl-2613	568	22	earncd	earncd	VERB
cjgl-2613	568	23	them	they	PRON
cjgl-2613	568	24	and	and	CCONJ
cjgl-2613	568	25	provide	provide	VERB
cjgl-2613	568	26	that	that	SCONJ
cjgl-2613	568	27	the	the	DET
cjgl-2613	568	28	tax	tax	NOUN
cjgl-2613	568	29	could	could	AUX
cjgl-2613	568	30	not	not	PART
cjgl-2613	568	31	be	be	AUX
cjgl-2613	568	32	escaped	escape	VERB
cjgl-2613	568	33	by	by	ADP
cjgl-2613	568	34	anticipatory	anticipatory	ADJ
cjgl-2613	568	35	arrangements	arrangement	NOUN
cjgl-2613	568	36	and	and	CCONJ
cjgl-2613	568	37	contracts	contract	NOUN
cjgl-2613	568	38	however	however	ADV
cjgl-2613	568	39	skillfully	skillfully	ADV
cjgl-2613	568	40	devised	devise	VERB
cjgl-2613	568	41	to	to	PART
cjgl-2613	568	42	prevent	prevent	VERB
cjgl-2613	568	43	the	the	DET
cjgl-2613	568	44	salary	salary	NOUN
cjgl-2613	568	45	when	when	SCONJ
cjgl-2613	568	46	paid	pay	VERB
cjgl-2613	568	47	from	from	ADP
cjgl-2613	568	48	vesting	vest	VERB
cjgl-2613	568	49	even	even	ADV
cjgl-2613	568	50	for	for	ADP
cjgl-2613	568	51	a	a	DET
cjgl-2613	568	52	second	second	NOUN
cjgl-2613	568	53	in	in	ADP
cjgl-2613	568	54	the	the	DET
cjgl-2613	568	55	man	man	NOUN
cjgl-2613	568	56	who	who	PRON
cjgl-2613	568	57	earned	earn	VERB
cjgl-2613	568	58	it	it	PRON
cjgl-2613	568	59	.	.	PUNCT
cjgl-2613	569	1	that	that	PRON
cjgl-2613	569	2	seems	seem	VERB
cjgl-2613	569	3	to	to	ADP
cjgl-2613	569	4	us	we	PRON
cjgl-2613	569	5	the	the	DET
cjgl-2613	569	6	import	import	NOUN
cjgl-2613	569	7	of	of	ADP
cjgl-2613	569	8	the	the	DET
cjgl-2613	569	9	statute	statute	NOUN
cjgl-2613	569	10	before	before	ADP
cjgl-2613	569	11	us	we	PRON
cjgl-2613	569	12	....	....	PUNCT
cjgl-2613	570	1	"	"	PUNCT
cjgl-2613	570	2	)	)	PUNCT
cjgl-2613	570	3	.	.	PUNCT
cjgl-2613	571	1	columbia	columbia	PROPN
cjgl-2613	571	2	journal	journal	PROPN
cjgl-2613	571	3	of	of	ADP
cjgl-2613	571	4	gender	gender	NOUN
cjgl-2613	571	5	and	and	CCONJ
cjgl-2613	571	6	law	law	NOUN
cjgl-2613	571	7	this	this	DET
cjgl-2613	571	8	challenge	challenge	NOUN
cjgl-2613	571	9	from	from	ADP
cjgl-2613	571	10	the	the	DET
cjgl-2613	571	11	irs	irs	PROPN
cjgl-2613	571	12	called	call	VERB
cjgl-2613	571	13	into	into	ADP
cjgl-2613	571	14	question	question	NOUN
cjgl-2613	571	15	"	"	PUNCT
cjgl-2613	571	16	the	the	DET
cjgl-2613	571	17	viability	viability	NOUN
cjgl-2613	571	18	of	of	ADP
cjgl-2613	571	19	the	the	DET
cjgl-2613	571	20	principle	principle	NOUN
cjgl-2613	571	21	that	that	SCONJ
cjgl-2613	571	22	partners	partner	NOUN
cjgl-2613	571	23	may	may	AUX
cjgl-2613	571	24	pool	pool	VERB
cjgl-2613	571	25	their	their	PRON
cjgl-2613	571	26	earnings	earning	NOUN
cjgl-2613	571	27	and	and	CCONJ
cjgl-2613	571	28	report	report	NOUN
cjgl-2613	571	29	partnership	partnership	NOUN
cjgl-2613	571	30	income	income	NOUN
cjgl-2613	571	31	in	in	ADP
cjgl-2613	571	32	amounts	amount	NOUN
cjgl-2613	571	33	different	different	ADJ
cjgl-2613	571	34	from	from	ADP
cjgl-2613	571	35	their	their	PRON
cjgl-2613	571	36	contribution	contribution	NOUN
cjgl-2613	571	37	to	to	ADP
cjgl-2613	571	38	the	the	DET
cjgl-2613	571	39	pool	pool	NOUN
cjgl-2613	571	40	.	.	PUNCT
cjgl-2613	572	1	"'1	"'1	X
cjgl-2613	572	2	79	79	NUM
cjgl-2613	572	3	the	the	DET
cjgl-2613	572	4	code	code	NOUN
cjgl-2613	572	5	does	do	AUX
cjgl-2613	572	6	not	not	PART
cjgl-2613	572	7	specifically	specifically	ADV
cjgl-2613	572	8	address	address	VERB
cjgl-2613	572	9	the	the	DET
cjgl-2613	572	10	treatment	treatment	NOUN
cjgl-2613	572	11	of	of	ADP
cjgl-2613	572	12	income	income	NOUN
cjgl-2613	572	13	earned	earn	VERB
cjgl-2613	572	14	by	by	ADP
cjgl-2613	572	15	partners	partner	NOUN
cjgl-2613	572	16	in	in	ADP
cjgl-2613	572	17	their	their	PRON
cjgl-2613	572	18	individual	individual	ADJ
cjgl-2613	572	19	capacity	capacity	NOUN
cjgl-2613	572	20	.	.	PUNCT
cjgl-2613	573	1	180	180	NUM
cjgl-2613	573	2	nevertheless	nevertheless	ADV
cjgl-2613	573	3	,	,	PUNCT
cjgl-2613	573	4	congress	congress	PROPN
cjgl-2613	573	5	intended	intend	VERB
cjgl-2613	573	6	there	there	ADV
cjgl-2613	573	7	to	to	PART
cjgl-2613	573	8	be	be	AUX
cjgl-2613	573	9	pooling	pool	VERB
cjgl-2613	573	10	of	of	ADP
cjgl-2613	573	11	income	income	NOUN
cjgl-2613	573	12	in	in	ADP
cjgl-2613	573	13	a	a	DET
cjgl-2613	573	14	partnership	partnership	NOUN
cjgl-2613	573	15	setting	set	VERB
cjgl-2613	573	16	,	,	PUNCT
cjgl-2613	573	17	as	as	SCONJ
cjgl-2613	573	18	it	it	PRON
cjgl-2613	573	19	is	be	AUX
cjgl-2613	573	20	essential	essential	ADJ
cjgl-2613	573	21	to	to	ADP
cjgl-2613	573	22	the	the	DET
cjgl-2613	573	23	meaningful	meaningful	ADJ
cjgl-2613	573	24	existence	existence	NOUN
cjgl-2613	573	25	of	of	ADP
cjgl-2613	573	26	a	a	DET
cjgl-2613	573	27	partnership	partnership	NOUN
cjgl-2613	573	28	.	.	PUNCT
cjgl-2613	573	29	'	'	PUNCT
cjgl-2613	574	1	8	8	NUM
cjgl-2613	574	2	'	'	PUNCT
cjgl-2613	574	3	a	a	DET
cjgl-2613	574	4	partnership	partnership	NOUN
cjgl-2613	574	5	is	be	AUX
cjgl-2613	574	6	defined	define	VERB
cjgl-2613	574	7	as	as	ADP
cjgl-2613	574	8	an	an	DET
cjgl-2613	574	9	association	association	NOUN
cjgl-2613	574	10	of	of	ADP
cjgl-2613	574	11	persons	person	NOUN
cjgl-2613	574	12	joined	join	VERB
cjgl-2613	574	13	with	with	ADP
cjgl-2613	574	14	others	other	NOUN
cjgl-2613	574	15	in	in	ADP
cjgl-2613	574	16	business	business	NOUN
cjgl-2613	574	17	,	,	PUNCT
cjgl-2613	574	18	sharing	share	VERB
cjgl-2613	574	19	its	its	PRON
cjgl-2613	574	20	risks	risk	NOUN
cjgl-2613	574	21	and	and	CCONJ
cjgl-2613	574	22	profits	profit	NOUN
cjgl-2613	574	23	.	.	PUNCT
cjgl-2613	575	1	182	182	NUM
cjgl-2613	575	2	each	each	DET
cjgl-2613	575	3	partner	partner	NOUN
cjgl-2613	575	4	contributes	contribute	VERB
cjgl-2613	575	5	something	something	PRON
cjgl-2613	575	6	of	of	ADP
cjgl-2613	575	7	value	value	NOUN
cjgl-2613	575	8	to	to	ADP
cjgl-2613	575	9	the	the	DET
cjgl-2613	575	10	partnership	partnership	NOUN
cjgl-2613	575	11	for	for	SCONJ
cjgl-2613	575	12	all	all	DET
cjgl-2613	575	13	partners	partner	NOUN
cjgl-2613	575	14	to	to	PART
cjgl-2613	575	15	share	share	VERB
cjgl-2613	575	16	and	and	CCONJ
cjgl-2613	575	17	enjoy	enjoy	VERB
cjgl-2613	575	18	.	.	PUNCT
cjgl-2613	576	1	183	183	NUM
cjgl-2613	576	2	in	in	ADP
cjgl-2613	576	3	exchange	exchange	NOUN
cjgl-2613	576	4	,	,	PUNCT
cjgl-2613	576	5	each	each	DET
cjgl-2613	576	6	partner	partner	NOUN
cjgl-2613	576	7	is	be	AUX
cjgl-2613	576	8	taxed	tax	VERB
cjgl-2613	576	9	on	on	ADP
cjgl-2613	576	10	his	his	PRON
cjgl-2613	576	11	or	or	CCONJ
cjgl-2613	576	12	her	her	PRON
cjgl-2613	576	13	proportionate	proportionate	ADJ
cjgl-2613	576	14	share	share	NOUN
cjgl-2613	576	15	of	of	ADP
cjgl-2613	576	16	the	the	DET
cjgl-2613	576	17	collective	collective	ADJ
cjgl-2613	576	18	income	income	NOUN
cjgl-2613	576	19	or	or	CCONJ
cjgl-2613	576	20	loss	loss	NOUN
cjgl-2613	576	21	earned	earn	VERB
cjgl-2613	576	22	by	by	ADP
cjgl-2613	576	23	all	all	DET
cjgl-2613	576	24	partners	partner	NOUN
cjgl-2613	576	25	.	.	PUNCT
cjgl-2613	577	1	84	84	NUM
cjgl-2613	577	2	in	in	ADP
cjgl-2613	577	3	schneer	schneer	NOUN
cjgl-2613	577	4	,	,	PUNCT
cjgl-2613	577	5	the	the	DET
cjgl-2613	577	6	tax	tax	NOUN
cjgl-2613	577	7	court	court	NOUN
cjgl-2613	577	8	embraced	embrace	VERB
cjgl-2613	577	9	the	the	DET
cjgl-2613	577	10	essence	essence	NOUN
cjgl-2613	577	11	of	of	ADP
cjgl-2613	577	12	partnership	partnership	NOUN
cjgl-2613	577	13	taxation	taxation	NOUN
cjgl-2613	577	14	and	and	CCONJ
cjgl-2613	577	15	adopted	adopt	VERB
cjgl-2613	577	16	an	an	DET
cjgl-2613	577	17	entity	entity	NOUN
cjgl-2613	577	18	approach.8	approach.8	ADV
cjgl-2613	577	19	5	5	NUM
cjgl-2613	577	20	under	under	ADP
cjgl-2613	577	21	an	an	DET
cjgl-2613	577	22	entity	entity	NOUN
cjgl-2613	577	23	approach	approach	NOUN
cjgl-2613	577	24	,	,	PUNCT
cjgl-2613	577	25	income	income	NOUN
cjgl-2613	577	26	earned	earn	VERB
cjgl-2613	577	27	in	in	ADP
cjgl-2613	577	28	a	a	DET
cjgl-2613	577	29	partner	partner	NOUN
cjgl-2613	577	30	's	's	PART
cjgl-2613	577	31	individual	individual	ADJ
cjgl-2613	577	32	capacity	capacity	NOUN
cjgl-2613	577	33	would	would	AUX
cjgl-2613	577	34	be	be	AUX
cjgl-2613	577	35	considered	consider	VERB
cjgl-2613	577	36	income	income	NOUN
cjgl-2613	577	37	of	of	ADP
cjgl-2613	577	38	the	the	DET
cjgl-2613	577	39	partnership	partnership	NOUN
cjgl-2613	577	40	rather	rather	ADV
cjgl-2613	577	41	than	than	ADP
cjgl-2613	577	42	that	that	PRON
cjgl-2613	577	43	of	of	ADP
cjgl-2613	577	44	the	the	DET
cjgl-2613	577	45	partner	partner	NOUN
cjgl-2613	577	46	,	,	PUNCT
cjgl-2613	577	47	as	as	ADV
cjgl-2613	577	48	long	long	ADV
cjgl-2613	577	49	as	as	SCONJ
cjgl-2613	577	50	the	the	DET
cjgl-2613	577	51	income	income	NOUN
cjgl-2613	577	52	is	be	AUX
cjgl-2613	577	53	of	of	ADP
cjgl-2613	577	54	a	a	DET
cjgl-2613	577	55	type	type	NOUN
cjgl-2613	577	56	normally	normally	ADV
cjgl-2613	577	57	earned	earn	VERB
cjgl-2613	577	58	171	171	NUM
cjgl-2613	577	59	schneer	schneer	NOUN
cjgl-2613	577	60	,	,	PUNCT
cjgl-2613	577	61	97	97	NUM
cjgl-2613	577	62	t.c	t.c	PROPN
cjgl-2613	577	63	.	.	PUNCT
cjgl-2613	578	1	at	at	ADP
cjgl-2613	578	2	646	646	NUM
cjgl-2613	578	3	.	.	PUNCT
cjgl-2613	579	1	180	180	NUM
cjgl-2613	579	2	i	i	PROPN
cjgl-2613	579	3	d.	d.	PROPN
cjgl-2613	579	4	at	at	ADP
cjgl-2613	579	5	657	657	NUM
cjgl-2613	579	6	(	(	PUNCT
cjgl-2613	579	7	"	"	PUNCT
cjgl-2613	579	8	no	no	DET
cjgl-2613	579	9	section	section	NOUN
cjgl-2613	579	10	of	of	ADP
cjgl-2613	579	11	[	[	X
cjgl-2613	579	12	the	the	DET
cjgl-2613	579	13	code	code	NOUN
cjgl-2613	579	14	]	]	PUNCT
cjgl-2613	579	15	nor	nor	CCONJ
cjgl-2613	579	16	the	the	DET
cjgl-2613	579	17	legislative	legislative	ADJ
cjgl-2613	579	18	history	history	NOUN
cjgl-2613	579	19	specifically	specifically	ADV
cjgl-2613	579	20	addresses	address	VERB
cjgl-2613	579	21	the	the	DET
cjgl-2613	579	22	treatment	treatment	NOUN
cjgl-2613	579	23	of	of	ADP
cjgl-2613	579	24	income	income	NOUN
cjgl-2613	579	25	earned	earn	VERB
cjgl-2613	579	26	by	by	ADP
cjgl-2613	579	27	partners	partner	NOUN
cjgl-2613	579	28	in	in	ADP
cjgl-2613	579	29	their	their	PRON
cjgl-2613	579	30	individual	individual	ADJ
cjgl-2613	579	31	capacity	capacity	NOUN
cjgl-2613	579	32	but	but	CCONJ
cjgl-2613	579	33	which	which	PRON
cjgl-2613	579	34	is	be	AUX
cjgl-2613	579	35	pooled	pool	VERB
cjgl-2613	579	36	with	with	ADP
cjgl-2613	579	37	other	other	ADJ
cjgl-2613	579	38	partnership	partnership	NOUN
cjgl-2613	579	39	income	income	NOUN
cjgl-2613	579	40	.	.	PUNCT
cjgl-2613	579	41	"	"	PUNCT
cjgl-2613	579	42	)	)	PUNCT
cjgl-2613	579	43	.	.	PUNCT
cjgl-2613	580	1	181	181	NUM
cjgl-2613	581	1	i	i	PRON
cjgl-2613	581	2	d.	d.	PROPN
cjgl-2613	581	3	at	at	ADP
cjgl-2613	581	4	657	657	NUM
cjgl-2613	581	5	(	(	PUNCT
cjgl-2613	581	6	"	"	PUNCT
cjgl-2613	581	7	it	it	PRON
cjgl-2613	581	8	is	be	AUX
cjgl-2613	581	9	implicit	implicit	ADJ
cjgl-2613	581	10	in	in	ADP
cjgl-2613	581	11	subchapter	subchapter	NOUN
cjgl-2613	581	12	k	k	PROPN
cjgl-2613	582	1	[	[	X
cjgl-2613	582	2	of	of	ADP
cjgl-2613	582	3	the	the	DET
cjgl-2613	582	4	code	code	NOUN
cjgl-2613	582	5	]	]	PUNCT
cjgl-2613	582	6	,	,	PUNCT
cjgl-2613	582	7	however	however	ADV
cjgl-2613	582	8	,	,	PUNCT
cjgl-2613	582	9	that	that	SCONJ
cjgl-2613	582	10	the	the	DET
cjgl-2613	582	11	pooling	pooling	NOUN
cjgl-2613	582	12	of	of	ADP
cjgl-2613	582	13	income	income	NOUN
cjgl-2613	582	14	and	and	CCONJ
cjgl-2613	582	15	losses	loss	NOUN
cjgl-2613	582	16	of	of	ADP
cjgl-2613	582	17	partners	partner	NOUN
cjgl-2613	582	18	was	be	AUX
cjgl-2613	582	19	intended	intend	VERB
cjgl-2613	582	20	by	by	ADP
cjgl-2613	582	21	congress	congress	PROPN
cjgl-2613	582	22	.	.	PUNCT
cjgl-2613	582	23	"	"	PUNCT
cjgl-2613	582	24	)	)	PUNCT
cjgl-2613	582	25	.	.	PUNCT
cjgl-2613	583	1	182	182	NUM
cjgl-2613	583	2	see	see	VERB
cjgl-2613	583	3	dictionary.com	dictionary.com	X
cjgl-2613	583	4	,	,	PUNCT
cjgl-2613	583	5	partnership	partnership	NOUN
cjgl-2613	583	6	,	,	PUNCT
cjgl-2613	583	7	http://dictionary.referenec.com/	http://dictionary.referenec.com/	NOUN
cjgl-2613	583	8	browse	browse	NOUN
cjgl-2613	583	9	/	/	SYM
cjgl-2613	583	10	partnership	partnership	NOUN
cjgl-2613	583	11	(	(	PUNCT
cjgl-2613	583	12	last	last	ADV
cjgl-2613	583	13	visited	visit	VERB
cjgl-2613	583	14	sept	sept	PROPN
cjgl-2613	583	15	.	.	PROPN
cjgl-2613	583	16	20	20	NUM
cjgl-2613	583	17	,	,	PUNCT
cjgl-2613	583	18	2010	2010	NUM
cjgl-2613	583	19	)	)	PUNCT
cjgl-2613	583	20	;	;	PUNCT
cjgl-2613	583	21	dictionary.com	dictionary.com	X
cjgl-2613	583	22	,	,	PUNCT
cjgl-2613	583	23	partner	partner	NOUN
cjgl-2613	583	24	,	,	PUNCT
cjgl-2613	583	25	http://	http://	PROPN
cjgl-2613	583	26	dictionary.refercnce.com/browse/partner	dictionary.refercnce.com/browse/partner	PROPN
cjgl-2613	583	27	(	(	PUNCT
cjgl-2613	583	28	last	last	ADV
cjgl-2613	583	29	visited	visit	VERB
cjgl-2613	583	30	sept	sept	PROPN
cjgl-2613	583	31	.	.	PROPN
cjgl-2613	583	32	20	20	NUM
cjgl-2613	583	33	,	,	PUNCT
cjgl-2613	583	34	2010	2010	NUM
cjgl-2613	583	35	)	)	PUNCT
cjgl-2613	583	36	.	.	PUNCT
cjgl-2613	584	1	183	183	NUM
cjgl-2613	584	2	see	see	VERB
cjgl-2613	584	3	68	68	NUM
cjgl-2613	584	4	c.j.s	c.j.s	NOUN
cjgl-2613	584	5	.	.	PUNCT
cjgl-2613	585	1	partnership	partnership	NOUN
cjgl-2613	585	2	§	§	PROPN
cjgl-2613	585	3	107	107	NUM
cjgl-2613	585	4	(	(	PUNCT
cjgl-2613	585	5	2011	2011	NUM
cjgl-2613	585	6	)	)	PUNCT
cjgl-2613	585	7	.	.	PUNCT
cjgl-2613	586	1	184	184	NUM
cjgl-2613	586	2	see	see	VERB
cjgl-2613	586	3	stephen	stephen	PROPN
cjgl-2613	586	4	lind	lind	PROPN
cjgl-2613	586	5	et	et	PROPN
cjgl-2613	586	6	.	.	PUNCT
cjgl-2613	587	1	al	al	PROPN
cjgl-2613	587	2	.	.	PROPN
cjgl-2613	587	3	,	,	PUNCT
cjgl-2613	587	4	fundamentals	fundamental	NOUN
cjgl-2613	587	5	of	of	ADP
cjgl-2613	587	6	business	business	NOUN
cjgl-2613	587	7	enterprise	enterprise	NOUN
cjgl-2613	587	8	taxation	taxation	NOUN
cjgl-2613	587	9	112	112	NUM
cjgl-2613	587	10	(	(	PUNCT
cjgl-2613	587	11	4th	4th	ADJ
cjgl-2613	587	12	ed	ed	NOUN
cjgl-2613	587	13	.	.	PROPN
cjgl-2613	587	14	2008	2008	NUM
cjgl-2613	587	15	)	)	PUNCT
cjgl-2613	587	16	.	.	PUNCT
cjgl-2613	588	1	185	185	NUM
cjgl-2613	588	2	see	see	VERB
cjgl-2613	588	3	basye	basye	NOUN
cjgl-2613	588	4	,	,	PUNCT
cjgl-2613	588	5	410	410	NUM
cjgl-2613	588	6	u.s	u.s	PROPN
cjgl-2613	588	7	.	.	PROPN
cjgl-2613	588	8	at	at	ADP
cjgl-2613	588	9	449	449	NUM
cjgl-2613	588	10	(	(	PUNCT
cjgl-2613	588	11	acknowledging	acknowledge	VERB
cjgl-2613	588	12	that	that	SCONJ
cjgl-2613	588	13	a	a	DET
cjgl-2613	588	14	partnership	partnership	NOUN
cjgl-2613	588	15	can	can	AUX
cjgl-2613	588	16	,	,	PUNCT
cjgl-2613	588	17	as	as	ADP
cjgl-2613	588	18	an	an	DET
cjgl-2613	588	19	entity	entity	NOUN
cjgl-2613	588	20	,	,	PUNCT
cjgl-2613	588	21	eam	eam	NOUN
cjgl-2613	588	22	income	income	NOUN
cjgl-2613	588	23	.	.	PUNCT
cjgl-2613	588	24	)	)	PUNCT
cjgl-2613	589	1	columbia	columbia	PROPN
cjgl-2613	589	2	journal	journal	PROPN
cjgl-2613	589	3	of	of	ADP
cjgl-2613	589	4	gender	gender	NOUN
cjgl-2613	589	5	and	and	CCONJ
cjgl-2613	589	6	law	law	NOUN
cjgl-2613	589	7	by	by	ADP
cjgl-2613	589	8	the	the	DET
cjgl-2613	589	9	partnership.1	partnership.1	PROPN
cjgl-2613	589	10	86	86	NUM
cjgl-2613	589	11	if	if	SCONJ
cjgl-2613	589	12	the	the	DET
cjgl-2613	589	13	partnership	partnership	NOUN
cjgl-2613	589	14	is	be	AUX
cjgl-2613	589	15	treated	treat	VERB
cjgl-2613	589	16	as	as	ADP
cjgl-2613	589	17	the	the	DET
cjgl-2613	589	18	entity	entity	NOUN
cjgl-2613	589	19	earning	earn	VERB
cjgl-2613	589	20	the	the	DET
cjgl-2613	589	21	income	income	NOUN
cjgl-2613	589	22	,	,	PUNCT
cjgl-2613	589	23	assignment	assignment	NOUN
cjgl-2613	589	24	of	of	ADP
cjgl-2613	589	25	income	income	NOUN
cjgl-2613	589	26	principles	principle	NOUN
cjgl-2613	589	27	do	do	AUX
cjgl-2613	589	28	not	not	PART
cjgl-2613	589	29	come	come	VERB
cjgl-2613	589	30	into	into	ADP
cjgl-2613	589	31	play.187	play.187	PRON
cjgl-2613	589	32	therefore	therefore	ADV
cjgl-2613	589	33	,	,	PUNCT
cjgl-2613	589	34	it	it	PRON
cjgl-2613	589	35	is	be	AUX
cjgl-2613	589	36	appropriate	appropriate	ADJ
cjgl-2613	589	37	to	to	PART
cjgl-2613	589	38	treat	treat	VERB
cjgl-2613	589	39	income	income	NOUN
cjgl-2613	589	40	earned	earn	VERB
cjgl-2613	589	41	by	by	ADP
cjgl-2613	589	42	partners	partner	NOUN
cjgl-2613	589	43	individually	individually	ADV
cjgl-2613	589	44	as	as	ADP
cjgl-2613	589	45	part	part	NOUN
cjgl-2613	589	46	of	of	ADP
cjgl-2613	589	47	the	the	DET
cjgl-2613	589	48	general	general	ADJ
cjgl-2613	589	49	earnings	earning	NOUN
cjgl-2613	589	50	of	of	ADP
cjgl-2613	589	51	the	the	DET
cjgl-2613	589	52	partnership	partnership	NOUN
cjgl-2613	589	53	,	,	PUNCT
cjgl-2613	589	54	taxable	taxable	ADJ
cjgl-2613	589	55	to	to	ADP
cjgl-2613	589	56	all	all	DET
cjgl-2613	589	57	partners	partner	NOUN
cjgl-2613	589	58	based	base	VERB
cjgl-2613	589	59	on	on	ADP
cjgl-2613	589	60	each	each	DET
cjgl-2613	589	61	partner	partner	NOUN
cjgl-2613	589	62	's	's	PART
cjgl-2613	589	63	distributive	distributive	ADJ
cjgl-2613	589	64	share	share	NOUN
cjgl-2613	589	65	of	of	ADP
cjgl-2613	589	66	partnership	partnership	NOUN
cjgl-2613	589	67	income	income	NOUN
cjgl-2613	589	68	.	.	PUNCT
cjgl-2613	589	69	'	'	PUNCT
cjgl-2613	590	1	88	88	NUM
cjgl-2613	590	2	by	by	ADP
cjgl-2613	590	3	analogy	analogy	NOUN
cjgl-2613	590	4	to	to	PART
cjgl-2613	590	5	schneer	schneer	VERB
cjgl-2613	590	6	,	,	PUNCT
cjgl-2613	590	7	it	it	PRON
cjgl-2613	590	8	is	be	AUX
cjgl-2613	590	9	appropriate	appropriate	ADJ
cjgl-2613	590	10	for	for	SCONJ
cjgl-2613	590	11	the	the	DET
cjgl-2613	590	12	irs	irs	PROPN
cjgl-2613	590	13	to	to	PART
cjgl-2613	590	14	treat	treat	VERB
cjgl-2613	590	15	income	income	NOUN
cjgl-2613	590	16	earned	earn	VERB
cjgl-2613	590	17	by	by	ADP
cjgl-2613	590	18	spouses	spouse	NOUN
cjgl-2613	590	19	individually	individually	ADV
cjgl-2613	590	20	as	as	ADP
cjgl-2613	590	21	part	part	NOUN
cjgl-2613	590	22	of	of	ADP
cjgl-2613	590	23	the	the	DET
cjgl-2613	590	24	general	general	ADJ
cjgl-2613	590	25	earnings	earning	NOUN
cjgl-2613	590	26	of	of	ADP
cjgl-2613	590	27	the	the	DET
cjgl-2613	590	28	marital	marital	ADJ
cjgl-2613	590	29	unit	unit	NOUN
cjgl-2613	590	30	(	(	PUNCT
cjgl-2613	590	31	the	the	DET
cjgl-2613	590	32	community	community	NOUN
cjgl-2613	590	33	)	)	PUNCT
cjgl-2613	590	34	,	,	PUNCT
cjgl-2613	590	35	taxable	taxable	ADJ
cjgl-2613	590	36	to	to	ADP
cjgl-2613	590	37	both	both	DET
cjgl-2613	590	38	spouses	spouse	NOUN
cjgl-2613	590	39	based	base	VERB
cjgl-2613	590	40	on	on	ADP
cjgl-2613	590	41	each	each	DET
cjgl-2613	590	42	spouse	spouse	NOUN
cjgl-2613	590	43	's	's	PART
cjgl-2613	590	44	equal	equal	ADJ
cjgl-2613	590	45	ownership	ownership	NOUN
cjgl-2613	590	46	interest	interest	NOUN
cjgl-2613	590	47	in	in	ADP
cjgl-2613	590	48	community	community	NOUN
cjgl-2613	590	49	income	income	NOUN
cjgl-2613	590	50	.	.	PUNCT
cjgl-2613	591	1	certainly	certainly	ADV
cjgl-2613	591	2	,	,	PUNCT
cjgl-2613	591	3	state	state	NOUN
cjgl-2613	591	4	law	law	NOUN
cjgl-2613	591	5	treatment	treatment	NOUN
cjgl-2613	591	6	of	of	ADP
cjgl-2613	591	7	earned	earn	VERB
cjgl-2613	591	8	income	income	NOUN
cjgl-2613	591	9	should	should	AUX
cjgl-2613	591	10	be	be	AUX
cjgl-2613	591	11	respected	respect	VERB
cjgl-2613	591	12	for	for	ADP
cjgl-2613	591	13	federal	federal	ADJ
cjgl-2613	591	14	income	income	NOUN
cjgl-2613	591	15	tax	tax	NOUN
cjgl-2613	591	16	purposes	purpose	NOUN
cjgl-2613	591	17	,	,	PUNCT
cjgl-2613	591	18	if	if	SCONJ
cjgl-2613	591	19	voluntary	voluntary	ADJ
cjgl-2613	591	20	contractual	contractual	ADJ
cjgl-2613	591	21	partnership	partnership	NOUN
cjgl-2613	591	22	agreements	agreement	NOUN
cjgl-2613	591	23	calling	call	VERB
cjgl-2613	591	24	for	for	ADP
cjgl-2613	591	25	the	the	DET
cjgl-2613	591	26	same	same	ADJ
cjgl-2613	591	27	treatment	treatment	NOUN
cjgl-2613	591	28	are	be	AUX
cjgl-2613	591	29	respected	respect	VERB
cjgl-2613	591	30	for	for	ADP
cjgl-2613	591	31	federal	federal	ADJ
cjgl-2613	591	32	income	income	NOUN
cjgl-2613	591	33	tax	tax	NOUN
cjgl-2613	591	34	purposes	purpose	NOUN
cjgl-2613	591	35	.	.	PUNCT
cjgl-2613	592	1	bufalino	bufalino	PROPN
cjgl-2613	592	2	v.	v.	ADP
cjgl-2613	592	3	commissioner	commissioner	PROPN
cjgl-2613	592	4	of	of	ADP
cjgl-2613	592	5	internal	internal	PROPN
cjgl-2613	592	6	revenue	revenue	NOUN
cjgl-2613	592	7	bufalino	bufalino	PROPN
cjgl-2613	592	8	confirms	confirm	VERB
cjgl-2613	592	9	that	that	SCONJ
cjgl-2613	592	10	payments	payment	NOUN
cjgl-2613	592	11	made	make	VERB
cjgl-2613	592	12	to	to	ADP
cjgl-2613	592	13	a	a	DET
cjgl-2613	592	14	partnership	partnership	NOUN
cjgl-2613	592	15	for	for	ADP
cjgl-2613	592	16	services	service	NOUN
cjgl-2613	592	17	rendered	render	VERB
cjgl-2613	592	18	primarily	primarily	ADV
cjgl-2613	592	19	by	by	ADP
cjgl-2613	592	20	one	one	NUM
cjgl-2613	592	21	partner	partner	NOUN
cjgl-2613	592	22	are	be	AUX
cjgl-2613	592	23	includable	includable	ADJ
cjgl-2613	592	24	in	in	ADP
cjgl-2613	592	25	the	the	DET
cjgl-2613	592	26	income	income	NOUN
cjgl-2613	592	27	of	of	ADP
cjgl-2613	592	28	the	the	DET
cjgl-2613	592	29	partnership	partnership	NOUN
cjgl-2613	592	30	rather	rather	ADV
cjgl-2613	592	31	than	than	ADP
cjgl-2613	592	32	directly	directly	ADV
cjgl-2613	592	33	in	in	ADP
cjgl-2613	592	34	the	the	DET
cjgl-2613	592	35	income	income	NOUN
cjgl-2613	592	36	of	of	ADP
cjgl-2613	592	37	the	the	DET
cjgl-2613	592	38	partner.189	partner.189	PROPN
cjgl-2613	592	39	mr	mr	PROPN
cjgl-2613	592	40	.	.	PROPN
cjgl-2613	592	41	bufalino	bufalino	PROPN
cjgl-2613	592	42	and	and	CCONJ
cjgl-2613	592	43	his	his	PRON
cjgl-2613	592	44	cousin	cousin	NOUN
cjgl-2613	592	45	angelo	angelo	PROPN
cjgl-2613	592	46	formed	form	VERB
cjgl-2613	592	47	a	a	DET
cjgl-2613	592	48	partnership	partnership	NOUN
cjgl-2613	592	49	called	call	VERB
cjgl-2613	592	50	abs	ab	NOUN
cjgl-2613	592	51	contracting	contract	VERB
cjgl-2613	592	52	company	company	NOUN
cjgl-2613	592	53	(	(	PUNCT
cjgl-2613	592	54	"	"	PUNCT
cjgl-2613	592	55	abs	ab	NOUN
cjgl-2613	592	56	partnership	partnership	NOUN
cjgl-2613	592	57	"	"	PUNCT
cjgl-2613	592	58	)	)	PUNCT
cjgl-2613	592	59	to	to	PART
cjgl-2613	592	60	engage	engage	VERB
cjgl-2613	592	61	in	in	ADP
cjgl-2613	592	62	business	business	NOUN
cjgl-2613	592	63	in	in	ADP
cjgl-2613	592	64	the	the	DET
cjgl-2613	592	65	garment	garment	NOUN
cjgl-2613	592	66	industry	industry	NOUN
cjgl-2613	592	67	.	.	PUNCT
cjgl-2613	593	1	190	190	NUM
cjgl-2613	593	2	many	many	ADJ
cjgl-2613	593	3	families	family	NOUN
cjgl-2613	593	4	choose	choose	VERB
cjgl-2613	593	5	to	to	PART
cjgl-2613	593	6	operate	operate	VERB
cjgl-2613	593	7	businesses	business	NOUN
cjgl-2613	593	8	through	through	ADP
cjgl-2613	593	9	family	family	NOUN
cjgl-2613	593	10	partnerships	partnership	NOUN
cjgl-2613	593	11	.	.	PUNCT
cjgl-2613	594	1	although	although	SCONJ
cjgl-2613	594	2	there	there	PRON
cjgl-2613	594	3	was	be	VERB
cjgl-2613	594	4	no	no	PRON
cjgl-2613	594	5	formal	formal	ADJ
cjgl-2613	594	6	,	,	PUNCT
cjgl-2613	594	7	written	write	VERB
cjgl-2613	594	8	partnership	partnership	NOUN
cjgl-2613	594	9	agreement	agreement	NOUN
cjgl-2613	594	10	,	,	PUNCT
cjgl-2613	594	11	mr	mr	PROPN
cjgl-2613	594	12	.	.	PROPN
cjgl-2613	594	13	bufalino	bufalino	PROPN
cjgl-2613	594	14	and	and	CCONJ
cjgl-2613	594	15	his	his	PRON
cjgl-2613	594	16	cousin	cousin	NOUN
cjgl-2613	594	17	angelo	angelo	PROPN
cjgl-2613	594	18	were	be	AUX
cjgl-2613	594	19	50	50	NUM
cjgl-2613	594	20	%	%	NOUN
cjgl-2613	594	21	186	186	NUM
cjgl-2613	594	22	schneer	schneer	NOUN
cjgl-2613	594	23	,	,	PUNCT
cjgl-2613	594	24	97	97	NUM
cjgl-2613	594	25	t.c	t.c	PROPN
cjgl-2613	594	26	.	.	PUNCT
cjgl-2613	595	1	at	at	ADP
cjgl-2613	595	2	658	658	NUM
cjgl-2613	595	3	-	-	SYM
cjgl-2613	595	4	662	662	NUM
cjgl-2613	595	5	(	(	PUNCT
cjgl-2613	595	6	"	"	PUNCT
cjgl-2613	595	7	this	this	PRON
cjgl-2613	595	8	is	be	AUX
cjgl-2613	595	9	the	the	DET
cjgl-2613	595	10	very	very	ADJ
cjgl-2613	595	11	essence	essence	NOUN
cjgl-2613	595	12	of	of	ADP
cjgl-2613	595	13	a	a	DET
cjgl-2613	595	14	professional	professional	ADJ
cjgl-2613	595	15	service	service	NOUN
cjgl-2613	595	16	partnership	partnership	NOUN
cjgl-2613	595	17	,	,	PUNCT
cjgl-2613	595	18	because	because	SCONJ
cjgl-2613	595	19	each	each	DET
cjgl-2613	595	20	partner	partner	NOUN
cjgl-2613	595	21	,	,	PUNCT
cjgl-2613	595	22	although	although	SCONJ
cjgl-2613	595	23	acting	act	VERB
cjgl-2613	595	24	individually	individually	ADV
cjgl-2613	595	25	,	,	PUNCT
cjgl-2613	595	26	is	be	AUX
cjgl-2613	595	27	furthering	further	VERB
cjgl-2613	595	28	the	the	DET
cjgl-2613	595	29	business	business	NOUN
cjgl-2613	595	30	of	of	ADP
cjgl-2613	595	31	the	the	DET
cjgl-2613	595	32	partnership	partnership	NOUN
cjgl-2613	595	33	.	.	PUNCT
cjgl-2613	595	34	"	"	PUNCT
cjgl-2613	595	35	)	)	PUNCT
cjgl-2613	595	36	.	.	PUNCT
cjgl-2613	596	1	187	187	NUM
cjgl-2613	597	1	i	i	PRON
cjgl-2613	597	2	d.	d.	NOUN
cjgl-2613	597	3	at	at	ADP
cjgl-2613	597	4	658	658	NUM
cjgl-2613	597	5	-	-	SYM
cjgl-2613	597	6	661	661	NUM
cjgl-2613	597	7	(	(	PUNCT
cjgl-2613	597	8	"	"	PUNCT
cjgl-2613	597	9	the	the	DET
cjgl-2613	597	10	business	business	NOUN
cjgl-2613	597	11	entity	entity	NOUN
cjgl-2613	597	12	is	be	AUX
cjgl-2613	597	13	cast	cast	VERB
cjgl-2613	597	14	as	as	ADP
cjgl-2613	597	15	the	the	DET
cjgl-2613	597	16	earner	earner	NOUN
cjgl-2613	597	17	of	of	ADP
cjgl-2613	597	18	the	the	DET
cjgl-2613	597	19	income	income	NOUN
cjgl-2613	597	20	,	,	PUNCT
cjgl-2613	597	21	obviating	obviate	VERB
cjgl-2613	597	22	the	the	DET
cjgl-2613	597	23	need	need	NOUN
cjgl-2613	597	24	to	to	PART
cjgl-2613	597	25	analyze	analyze	VERB
cjgl-2613	597	26	whether	whether	SCONJ
cjgl-2613	597	27	there	there	PRON
cjgl-2613	597	28	has	have	AUX
cjgl-2613	597	29	been	be	AUX
cjgl-2613	597	30	an	an	DET
cjgl-2613	597	31	assignment	assignment	NOUN
cjgl-2613	597	32	of	of	ADP
cjgl-2613	597	33	income	income	NOUN
cjgl-2613	597	34	.	.	PUNCT
cjgl-2613	597	35	"	"	PUNCT
cjgl-2613	597	36	)	)	PUNCT
cjgl-2613	597	37	.	.	PUNCT
cjgl-2613	598	1	188	188	NUM
cjgl-2613	598	2	i	i	PRON
cjgl-2613	598	3	d.	d.	NOUN
cjgl-2613	598	4	at	at	ADP
cjgl-2613	598	5	662	662	NUM
cjgl-2613	598	6	.	.	PUNCT
cjgl-2613	599	1	see	see	AUX
cjgl-2613	599	2	also	also	ADV
cjgl-2613	599	3	rev	rev	VERB
cjgl-2613	599	4	.	.	PUNCT
cjgl-2613	600	1	rul	rul	NOUN
cjgl-2613	600	2	.	.	PUNCT
cjgl-2613	601	1	64	64	NUM
cjgl-2613	601	2	-	-	SYM
cjgl-2613	601	3	90	90	NUM
cjgl-2613	601	4	,	,	PUNCT
cjgl-2613	601	5	1964	1964	NUM
cjgl-2613	601	6	-	-	SYM
cjgl-2613	601	7	1	1	NUM
cjgl-2613	601	8	c.b	c.b	PROPN
cjgl-2613	601	9	.	.	PROPN
cjgl-2613	601	10	226	226	NUM
cjgl-2613	601	11	(	(	PUNCT
cjgl-2613	601	12	holding	hold	VERB
cjgl-2613	601	13	that	that	SCONJ
cjgl-2613	601	14	"	"	PUNCT
cjgl-2613	601	15	fees	fee	NOUN
cjgl-2613	601	16	received	receive	VERB
cjgl-2613	601	17	by	by	ADP
cjgl-2613	601	18	a	a	DET
cjgl-2613	601	19	partner	partner	NOUN
cjgl-2613	601	20	for	for	ADP
cjgl-2613	601	21	similar	similar	ADJ
cjgl-2613	601	22	services	service	NOUN
cjgl-2613	601	23	performed	perform	VERB
cjgl-2613	601	24	in	in	ADP
cjgl-2613	601	25	his	his	PRON
cjgl-2613	601	26	individual	individual	ADJ
cjgl-2613	601	27	capacity	capacity	NOUN
cjgl-2613	601	28	will	will	AUX
cjgl-2613	601	29	be	be	AUX
cjgl-2613	601	30	considered	consider	VERB
cjgl-2613	601	31	as	as	ADP
cjgl-2613	601	32	partnership	partnership	NOUN
cjgl-2613	601	33	income	income	NOUN
cjgl-2613	601	34	if	if	SCONJ
cjgl-2613	601	35	paid	pay	VERB
cjgl-2613	601	36	to	to	ADP
cjgl-2613	601	37	the	the	DET
cjgl-2613	601	38	partnership	partnership	NOUN
cjgl-2613	601	39	in	in	ADP
cjgl-2613	601	40	accordance	accordance	NOUN
cjgl-2613	601	41	with	with	ADP
cjgl-2613	601	42	the	the	DET
cjgl-2613	601	43	[	[	X
cjgl-2613	601	44	partnership	partnership	NOUN
cjgl-2613	601	45	]	]	PUNCT
cjgl-2613	601	46	agreement	agreement	NOUN
cjgl-2613	601	47	.	.	PUNCT
cjgl-2613	601	48	"	"	PUNCT
cjgl-2613	601	49	)	)	PUNCT
cjgl-2613	601	50	.	.	PUNCT
cjgl-2613	602	1	189	189	NUM
cjgl-2613	602	2	bufalino	bufalino	NOUN
cjgl-2613	602	3	v.	v.	ADP
cjgl-2613	602	4	comm'r	comm'r	PROPN
cjgl-2613	602	5	,	,	PUNCT
cjgl-2613	602	6	35	35	NUM
cjgl-2613	602	7	t.c.m	t.c.m	NOUN
cjgl-2613	602	8	.	.	PUNCT
cjgl-2613	603	1	(	(	PUNCT
cjgl-2613	603	2	cch	cch	NOUN
cjgl-2613	603	3	)	)	PUNCT
cjgl-2613	603	4	494	494	NUM
cjgl-2613	603	5	(	(	PUNCT
cjgl-2613	603	6	1976	1976	NUM
cjgl-2613	603	7	)	)	PUNCT
cjgl-2613	603	8	.	.	PUNCT
cjgl-2613	604	1	190	190	NUM
cjgl-2613	605	1	i	i	PRON
cjgl-2613	605	2	d.	d.	NOUN
cjgl-2613	605	3	at	at	ADP
cjgl-2613	605	4	495	495	NUM
cjgl-2613	605	5	.	.	PUNCT
cjgl-2613	606	1	columbia	columbia	PROPN
cjgl-2613	606	2	journal	journal	PROPN
cjgl-2613	606	3	of	of	ADP
cjgl-2613	606	4	gender	gender	NOUN
cjgl-2613	606	5	and	and	CCONJ
cjgl-2613	606	6	law	law	NOUN
cjgl-2613	606	7	partners	partner	NOUN
cjgl-2613	606	8	,	,	PUNCT
cjgl-2613	606	9	sharing	share	VERB
cjgl-2613	606	10	equally	equally	ADV
cjgl-2613	606	11	both	both	DET
cjgl-2613	606	12	abs	ab	NOUN
cjgl-2613	606	13	partnership	partnership	NOUN
cjgl-2613	606	14	profits	profit	NOUN
cjgl-2613	606	15	and	and	CCONJ
cjgl-2613	606	16	losses	loss	NOUN
cjgl-2613	606	17	.	.	PUNCT
cjgl-2613	607	1	191	191	NUM
cjgl-2613	607	2	during	during	ADP
cjgl-2613	607	3	the	the	DET
cjgl-2613	607	4	tax	tax	NOUN
cjgl-2613	607	5	years	year	NOUN
cjgl-2613	607	6	in	in	ADP
cjgl-2613	607	7	question	question	NOUN
cjgl-2613	607	8	,	,	PUNCT
cjgl-2613	607	9	abs	ab	NOUN
cjgl-2613	607	10	partnership	partnership	NOUN
cjgl-2613	607	11	distributed	distribute	VERB
cjgl-2613	607	12	income	income	NOUN
cjgl-2613	607	13	received	receive	VERB
cjgl-2613	607	14	from	from	ADP
cjgl-2613	607	15	fairfrox	fairfrox	PROPN
cjgl-2613	607	16	,	,	PUNCT
cjgl-2613	607	17	a	a	DET
cjgl-2613	607	18	dress	dress	NOUN
cjgl-2613	607	19	manufacturing	manufacturing	NOUN
cjgl-2613	607	20	business	business	NOUN
cjgl-2613	607	21	,	,	PUNCT
cjgl-2613	607	22	equally	equally	ADV
cjgl-2613	607	23	to	to	ADP
cjgl-2613	607	24	both	both	DET
cjgl-2613	607	25	partners	partner	NOUN
cjgl-2613	607	26	based	base	VERB
cjgl-2613	607	27	on	on	ADP
cjgl-2613	607	28	their	their	PRON
cjgl-2613	607	29	50	50	NUM
cjgl-2613	607	30	%	%	NOUN
cjgl-2613	607	31	distributive	distributive	ADJ
cjgl-2613	607	32	share	share	NOUN
cjgl-2613	607	33	of	of	ADP
cjgl-2613	607	34	partnership	partnership	NOUN
cjgl-2613	607	35	income	income	NOUN
cjgl-2613	607	36	.	.	PUNCT
cjgl-2613	608	1	192	192	NUM
cjgl-2613	608	2	the	the	DET
cjgl-2613	608	3	irs	irs	PROPN
cjgl-2613	608	4	objected	object	VERB
cjgl-2613	608	5	and	and	CCONJ
cjgl-2613	608	6	sought	seek	VERB
cjgl-2613	608	7	to	to	PART
cjgl-2613	608	8	impose	impose	VERB
cjgl-2613	608	9	federal	federal	ADJ
cjgl-2613	608	10	income	income	NOUN
cjgl-2613	608	11	tax	tax	NOUN
cjgl-2613	608	12	on	on	ADP
cjgl-2613	608	13	mr	mr	PROPN
cjgl-2613	608	14	.	.	PROPN
cjgl-2613	608	15	bufalino	bufalino	PROPN
cjgl-2613	608	16	alone	alone	ADV
cjgl-2613	608	17	for	for	ADP
cjgl-2613	608	18	the	the	DET
cjgl-2613	608	19	entire	entire	ADJ
cjgl-2613	608	20	amount	amount	NOUN
cjgl-2613	608	21	paid	pay	VERB
cjgl-2613	608	22	by	by	ADP
cjgl-2613	608	23	fairfrox	fairfrox	PROPN
cjgl-2613	608	24	to	to	ADP
cjgl-2613	608	25	abs	ab	NOUN
cjgl-2613	608	26	partnership	partnership	NOUN
cjgl-2613	608	27	.	.	PUNCT
cjgl-2613	609	1	193	193	NUM
cjgl-2613	609	2	the	the	DET
cjgl-2613	609	3	irs	irs	PROPN
cjgl-2613	609	4	argued	argue	VERB
cjgl-2613	609	5	that	that	SCONJ
cjgl-2613	609	6	because	because	SCONJ
cjgl-2613	609	7	mr	mr	PROPN
cjgl-2613	609	8	.	.	PROPN
cjgl-2613	609	9	bufalino	bufalino	PROPN
cjgl-2613	609	10	was	be	AUX
cjgl-2613	609	11	the	the	DET
cjgl-2613	609	12	service	service	NOUN
cjgl-2613	609	13	provider	provider	NOUN
cjgl-2613	609	14	whose	whose	DET
cjgl-2613	609	15	service	service	NOUN
cjgl-2613	609	16	had	have	AUX
cjgl-2613	609	17	generated	generate	VERB
cjgl-2613	609	18	these	these	DET
cjgl-2613	609	19	payments	payment	NOUN
cjgl-2613	609	20	,	,	PUNCT
cjgl-2613	609	21	he	he	PRON
cjgl-2613	609	22	should	should	AUX
cjgl-2613	609	23	be	be	AUX
cjgl-2613	609	24	taxed	tax	VERB
cjgl-2613	609	25	exclusively	exclusively	ADV
cjgl-2613	609	26	on	on	ADP
cjgl-2613	609	27	the	the	DET
cjgl-2613	609	28	income	income	NOUN
cjgl-2613	609	29	from	from	ADP
cjgl-2613	609	30	fairfrox	fairfrox	PROPN
cjgl-2613	609	31	.	.	PUNCT
cjgl-2613	610	1	194	194	NUM
cjgl-2613	611	1	the	the	DET
cjgl-2613	611	2	key	key	ADJ
cjgl-2613	611	3	question	question	NOUN
cjgl-2613	611	4	decided	decide	VERB
cjgl-2613	611	5	in	in	ADP
cjgl-2613	611	6	bufalino	bufalino	PROPN
cjgl-2613	611	7	was	be	AUX
cjgl-2613	611	8	whether	whether	SCONJ
cjgl-2613	611	9	payments	payment	NOUN
cjgl-2613	611	10	made	make	VERB
cjgl-2613	611	11	to	to	ADP
cjgl-2613	611	12	a	a	DET
cjgl-2613	611	13	partnership	partnership	NOUN
cjgl-2613	611	14	for	for	ADP
cjgl-2613	611	15	services	service	NOUN
cjgl-2613	611	16	rendered	render	VERB
cjgl-2613	611	17	by	by	ADP
cjgl-2613	611	18	one	one	NUM
cjgl-2613	611	19	partner	partner	NOUN
cjgl-2613	611	20	are	be	AUX
cjgl-2613	611	21	includable	includable	ADJ
cjgl-2613	611	22	in	in	ADP
cjgl-2613	611	23	the	the	DET
cjgl-2613	611	24	income	income	NOUN
cjgl-2613	611	25	of	of	ADP
cjgl-2613	611	26	the	the	DET
cjgl-2613	611	27	partnership	partnership	NOUN
cjgl-2613	611	28	,	,	PUNCT
cjgl-2613	611	29	and	and	CCONJ
cjgl-2613	611	30	thus	thus	ADV
cjgl-2613	611	31	,	,	PUNCT
cjgl-2613	611	32	taxable	taxable	ADJ
cjgl-2613	611	33	to	to	ADP
cjgl-2613	611	34	all	all	DET
cjgl-2613	611	35	partners	partner	NOUN
cjgl-2613	611	36	based	base	VERB
cjgl-2613	611	37	on	on	ADP
cjgl-2613	611	38	each	each	DET
cjgl-2613	611	39	partner	partner	NOUN
cjgl-2613	611	40	's	's	PART
cjgl-2613	611	41	distributive	distributive	ADJ
cjgl-2613	611	42	share	share	NOUN
cjgl-2613	611	43	of	of	ADP
cjgl-2613	611	44	partnership	partnership	NOUN
cjgl-2613	611	45	income	income	NOUN
cjgl-2613	611	46	,	,	PUNCT
cjgl-2613	611	47	or	or	CCONJ
cjgl-2613	611	48	whether	whether	SCONJ
cjgl-2613	611	49	such	such	ADJ
cjgl-2613	611	50	payments	payment	NOUN
cjgl-2613	611	51	are	be	AUX
cjgl-2613	611	52	includable	includable	ADJ
cjgl-2613	611	53	only	only	ADV
cjgl-2613	611	54	in	in	ADP
cjgl-2613	611	55	the	the	DET
cjgl-2613	611	56	income	income	NOUN
cjgl-2613	611	57	of	of	ADP
cjgl-2613	611	58	the	the	DET
cjgl-2613	611	59	partner	partner	NOUN
cjgl-2613	611	60	who	who	PRON
cjgl-2613	611	61	provided	provide	VERB
cjgl-2613	611	62	the	the	DET
cjgl-2613	611	63	services	service	NOUN
cjgl-2613	611	64	that	that	PRON
cjgl-2613	611	65	generated	generate	VERB
cjgl-2613	611	66	the	the	DET
cjgl-2613	611	67	income	income	NOUN
cjgl-2613	611	68	.	.	PUNCT
cjgl-2613	612	1	195	195	NUM
cjgl-2613	612	2	prior	prior	ADV
cjgl-2613	612	3	to	to	ADP
cjgl-2613	612	4	the	the	DET
cjgl-2613	612	5	formation	formation	NOUN
cjgl-2613	612	6	of	of	ADP
cjgl-2613	612	7	abs	ab	NOUN
cjgl-2613	612	8	partnership	partnership	NOUN
cjgl-2613	612	9	,	,	PUNCT
cjgl-2613	612	10	fairfrox	fairfrox	PROPN
cjgl-2613	612	11	engaged	engage	VERB
cjgl-2613	612	12	mr	mr	PROPN
cjgl-2613	612	13	.	.	PROPN
cjgl-2613	612	14	bifalino	bifalino	PROPN
cjgl-2613	612	15	individually	individually	ADV
cjgl-2613	612	16	to	to	PART
cjgl-2613	612	17	locate	locate	VERB
cjgl-2613	612	18	cutting	cutting	NOUN
cjgl-2613	612	19	and	and	CCONJ
cjgl-2613	612	20	sewing	sewing	NOUN
cjgl-2613	612	21	shops	shop	NOUN
cjgl-2613	612	22	to	to	PART
cjgl-2613	612	23	which	which	PRON
cjgl-2613	612	24	fairfrox	fairfrox	NOUN
cjgl-2613	612	25	could	could	AUX
cjgl-2613	612	26	send	send	VERB
cjgl-2613	612	27	its	its	PRON
cjgl-2613	612	28	dress	dress	NOUN
cjgl-2613	612	29	material	material	NOUN
cjgl-2613	612	30	.	.	PUNCT
cjgl-2613	613	1	196	196	NUM
cjgl-2613	613	2	at	at	ADP
cjgl-2613	613	3	that	that	DET
cjgl-2613	613	4	time	time	NOUN
cjgl-2613	613	5	,	,	PUNCT
cjgl-2613	613	6	fairfrox	fairfrox	PROPN
cjgl-2613	613	7	made	make	VERB
cjgl-2613	613	8	regular	regular	ADJ
cjgl-2613	613	9	payments	payment	NOUN
cjgl-2613	613	10	directly	directly	ADV
cjgl-2613	613	11	to	to	ADP
cjgl-2613	613	12	mr	mr	PROPN
cjgl-2613	613	13	.	.	PROPN
cjgl-2613	613	14	bufalino	bufalino	PROPN
cjgl-2613	613	15	for	for	ADP
cjgl-2613	613	16	his	his	PRON
cjgl-2613	613	17	services	service	NOUN
cjgl-2613	613	18	.	.	PUNCT
cjgl-2613	614	1	197	197	NUM
cjgl-2613	614	2	after	after	SCONJ
cjgl-2613	614	3	abs	ab	NOUN
cjgl-2613	614	4	partnership	partnership	NOUN
cjgl-2613	614	5	was	be	AUX
cjgl-2613	614	6	formed	form	VERB
cjgl-2613	614	7	,	,	PUNCT
cjgl-2613	614	8	however	however	ADV
cjgl-2613	614	9	,	,	PUNCT
cjgl-2613	614	10	fairfrox	fairfrox	PROPN
cjgl-2613	614	11	made	make	VERB
cjgl-2613	614	12	payments	payment	NOUN
cjgl-2613	614	13	for	for	ADP
cjgl-2613	614	14	the	the	DET
cjgl-2613	614	15	same	same	ADJ
cjgl-2613	614	16	services	service	NOUN
cjgl-2613	614	17	provided	provide	VERB
cjgl-2613	614	18	by	by	ADP
cjgl-2613	614	19	mr	mr	PROPN
cjgl-2613	614	20	.	.	PROPN
cjgl-2613	614	21	bufalino	bufalino	PROPN
cjgl-2613	614	22	to	to	ADP
cjgl-2613	614	23	abs	ab	NOUN
cjgl-2613	614	24	partnership	partnership	NOUN
cjgl-2613	614	25	at	at	ADP
cjgl-2613	614	26	mr	mr	PROPN
cjgl-2613	614	27	.	.	PROPN
cjgl-2613	614	28	bufalino	bufalino	PROPN
cjgl-2613	614	29	's	's	PART
cjgl-2613	614	30	direction.198	direction.198	VERB
cjgl-2613	614	31	the	the	DET
cjgl-2613	614	32	irs	irs	PROPN
cjgl-2613	614	33	adjusted	adjust	VERB
cjgl-2613	614	34	the	the	DET
cjgl-2613	614	35	partnership	partnership	NOUN
cjgl-2613	614	36	income	income	NOUN
cjgl-2613	614	37	of	of	ADP
cjgl-2613	614	38	abs	ab	NOUN
cjgl-2613	614	39	partnership	partnership	NOUN
cjgl-2613	614	40	because	because	SCONJ
cjgl-2613	614	41	191	191	NUM
cjgl-2613	614	42	i.	i.	NOUN
cjgl-2613	614	43	192	192	NUM
cjgl-2613	614	44	i	i	PRON
cjgl-2613	614	45	d.	d.	PROPN
cjgl-2613	614	46	at	at	ADP
cjgl-2613	614	47	496	496	NUM
cjgl-2613	614	48	.	.	PUNCT
cjgl-2613	615	1	19	19	NUM
cjgl-2613	615	2	3	3	NUM
cjgl-2613	615	3	i	i	PROPN
cjgl-2613	615	4	d.	d.	PROPN
cjgl-2613	615	5	'	'	PROPN
cjgl-2613	615	6	4	4	NUM
cjgl-2613	615	7	bufalino	bufalino	NOUN
cjgl-2613	615	8	,	,	PUNCT
cjgl-2613	615	9	35	35	NUM
cjgl-2613	615	10	t.c.m	t.c.m	NOUN
cjgl-2613	615	11	.	.	PUNCT
cjgl-2613	616	1	(	(	PUNCT
cjgl-2613	616	2	cch	cch	NOUN
cjgl-2613	616	3	)	)	PUNCT
cjgl-2613	616	4	at	at	ADP
cjgl-2613	616	5	496	496	NUM
cjgl-2613	616	6	.	.	PUNCT
cjgl-2613	616	7	191	191	NUM
cjgl-2613	617	1	hi	hi	INTJ
cjgl-2613	617	2	.	.	PUNCT
cjgl-2613	618	1	at	at	ADP
cjgl-2613	618	2	497	497	NUM
cjgl-2613	618	3	.	.	PUNCT
cjgl-2613	618	4	196	196	NUM
cjgl-2613	619	1	i	i	PRON
cjgl-2613	619	2	d.	d.	PROPN
cjgl-2613	619	3	at	at	ADP
cjgl-2613	619	4	495	495	NUM
cjgl-2613	619	5	.	.	PUNCT
cjgl-2613	619	6	197	197	NUM
cjgl-2613	620	1	i	i	PRON
cjgl-2613	620	2	d.	d.	VERB
cjgl-2613	620	3	at	at	ADP
cjgl-2613	620	4	495	495	NUM
cjgl-2613	620	5	-	-	SYM
cjgl-2613	620	6	96	96	NUM
cjgl-2613	620	7	.	.	NOUN
cjgl-2613	620	8	198	198	NUM
cjgl-2613	620	9	in	in	ADP
cjgl-2613	620	10	1969	1969	NUM
cjgl-2613	620	11	and	and	CCONJ
cjgl-2613	620	12	1970	1970	NUM
cjgl-2613	620	13	,	,	PUNCT
cjgl-2613	620	14	the	the	DET
cjgl-2613	620	15	tax	tax	NOUN
cjgl-2613	620	16	years	year	NOUN
cjgl-2613	620	17	in	in	ADP
cjgl-2613	620	18	question	question	NOUN
cjgl-2613	620	19	,	,	PUNCT
cjgl-2613	620	20	fairfrox	fairfrox	PROPN
cjgl-2613	620	21	made	make	VERB
cjgl-2613	620	22	payments	payment	NOUN
cjgl-2613	620	23	of	of	ADP
cjgl-2613	620	24	$	$	SYM
cjgl-2613	620	25	10,400	10,400	NUM
cjgl-2613	620	26	and	and	CCONJ
cjgl-2613	620	27	$	$	SYM
cjgl-2613	620	28	10,950	10,950	NUM
cjgl-2613	620	29	to	to	AUX
cjgl-2613	620	30	abs	ab	VERB
cjgl-2613	620	31	partnership	partnership	NOUN
cjgl-2613	620	32	at	at	ADP
cjgl-2613	620	33	the	the	DET
cjgl-2613	620	34	direction	direction	NOUN
cjgl-2613	620	35	of	of	ADP
cjgl-2613	620	36	mr	mr	PROPN
cjgl-2613	620	37	.	.	PROPN
cjgl-2613	620	38	bufalino	bufalino	PROPN
cjgl-2613	620	39	.	.	PUNCT
cjgl-2613	621	1	i	i	PRON
cjgl-2613	621	2	d.	d.	PROPN
cjgl-2613	621	3	at	at	ADP
cjgl-2613	621	4	495	495	NUM
cjgl-2613	621	5	.	.	PUNCT
cjgl-2613	622	1	columbia	columbia	PROPN
cjgl-2613	622	2	journal	journal	PROPN
cjgl-2613	622	3	of	of	ADP
cjgl-2613	622	4	gender	gender	NOUN
cjgl-2613	622	5	and	and	CCONJ
cjgl-2613	622	6	law	law	NOUN
cjgl-2613	622	7	the	the	DET
cjgl-2613	622	8	irs	irs	PROPN
cjgl-2613	622	9	determined	determine	VERB
cjgl-2613	622	10	the	the	DET
cjgl-2613	622	11	amounts	amount	NOUN
cjgl-2613	622	12	received	receive	VERB
cjgl-2613	622	13	from	from	ADP
cjgl-2613	622	14	fairfrox	fairfrox	PROPN
cjgl-2613	622	15	constituted	constitute	VERB
cjgl-2613	622	16	income	income	NOUN
cjgl-2613	622	17	earned	earn	VERB
cjgl-2613	622	18	by	by	ADP
cjgl-2613	622	19	mr	mr	PROPN
cjgl-2613	622	20	.	.	PROPN
cjgl-2613	622	21	bufalino	bufalino	PROPN
cjgl-2613	622	22	in	in	ADP
cjgl-2613	622	23	his	his	PRON
cjgl-2613	622	24	individual	individual	ADJ
cjgl-2613	622	25	capacity	capacity	NOUN
cjgl-2613	622	26	and	and	CCONJ
cjgl-2613	622	27	were	be	AUX
cjgl-2613	622	28	improperly	improperly	ADV
cjgl-2613	622	29	reported	report	VERB
cjgl-2613	622	30	by	by	ADP
cjgl-2613	622	31	abs	ab	NOUN
cjgl-2613	622	32	partnership	partnership	NOUN
cjgl-2613	622	33	as	as	ADP
cjgl-2613	622	34	partnership	partnership	NOUN
cjgl-2613	622	35	income	income	NOUN
cjgl-2613	622	36	.	.	PUNCT
cjgl-2613	623	1	199	199	NUM
cjgl-2613	623	2	in	in	ADP
cjgl-2613	623	3	bufalino	bufalino	PROPN
cjgl-2613	624	1	,	,	PUNCT
cjgl-2613	624	2	the	the	DET
cjgl-2613	624	3	tax	tax	NOUN
cjgl-2613	624	4	court	court	NOUN
cjgl-2613	624	5	focused	focus	VERB
cjgl-2613	624	6	its	its	PRON
cjgl-2613	624	7	analysis	analysis	NOUN
cjgl-2613	624	8	on	on	ADP
cjgl-2613	624	9	whether	whether	SCONJ
cjgl-2613	624	10	the	the	DET
cjgl-2613	624	11	payments	payment	NOUN
cjgl-2613	624	12	from	from	ADP
cjgl-2613	624	13	fairfrox	fairfrox	PROPN
cjgl-2613	624	14	related	relate	VERB
cjgl-2613	624	15	to	to	ADP
cjgl-2613	624	16	activities	activity	NOUN
cjgl-2613	624	17	within	within	ADP
cjgl-2613	624	18	the	the	DET
cjgl-2613	624	19	ambit	ambit	NOUN
cjgl-2613	624	20	of	of	ADP
cjgl-2613	624	21	the	the	DET
cjgl-2613	624	22	partnership	partnership	NOUN
cjgl-2613	624	23	business	business	NOUN
cjgl-2613	624	24	.	.	PUNCT
cjgl-2613	625	1	200	200	NUM
cjgl-2613	625	2	receipts	receipt	NOUN
cjgl-2613	625	3	derived	derive	VERB
cjgl-2613	625	4	from	from	ADP
cjgl-2613	625	5	activities	activity	NOUN
cjgl-2613	625	6	or	or	CCONJ
cjgl-2613	625	7	transactions	transaction	NOUN
cjgl-2613	625	8	incident	incident	NOUN
cjgl-2613	625	9	to	to	ADP
cjgl-2613	625	10	the	the	DET
cjgl-2613	625	11	conduct	conduct	NOUN
cjgl-2613	625	12	of	of	ADP
cjgl-2613	625	13	the	the	DET
cjgl-2613	625	14	business	business	NOUN
cjgl-2613	625	15	of	of	ADP
cjgl-2613	625	16	the	the	DET
cjgl-2613	625	17	partnership	partnership	NOUN
cjgl-2613	625	18	constitute	constitute	VERB
cjgl-2613	625	19	income	income	NOUN
cjgl-2613	625	20	to	to	ADP
cjgl-2613	625	21	the	the	DET
cjgl-2613	625	22	partnership	partnership	NOUN
cjgl-2613	625	23	,	,	PUNCT
cjgl-2613	625	24	not	not	PART
cjgl-2613	625	25	to	to	ADP
cjgl-2613	625	26	the	the	DET
cjgl-2613	625	27	individual	individual	ADJ
cjgl-2613	625	28	partner.20	partner.20	PROPN
cjgl-2613	625	29	1	1	NUM
cjgl-2613	625	30	during	during	ADP
cjgl-2613	625	31	the	the	DET
cjgl-2613	625	32	tax	tax	NOUN
cjgl-2613	625	33	years	year	NOUN
cjgl-2613	625	34	in	in	ADP
cjgl-2613	625	35	question	question	NOUN
cjgl-2613	625	36	,	,	PUNCT
cjgl-2613	625	37	the	the	DET
cjgl-2613	625	38	services	service	NOUN
cjgl-2613	625	39	that	that	PRON
cjgl-2613	625	40	mr	mr	PROPN
cjgl-2613	625	41	.	.	PROPN
cjgl-2613	625	42	bufalino	bufalino	PROPN
cjgl-2613	625	43	provided	provide	VERB
cjgl-2613	625	44	to	to	PART
cjgl-2613	625	45	fairfrox	fairfrox	VERB
cjgl-2613	625	46	comprised	comprise	VERB
cjgl-2613	625	47	part	part	NOUN
cjgl-2613	625	48	of	of	ADP
cjgl-2613	625	49	the	the	DET
cjgl-2613	625	50	business	business	NOUN
cjgl-2613	625	51	of	of	ADP
cjgl-2613	625	52	abs	ab	NOUN
cjgl-2613	625	53	partnership	partnership	NOUN
cjgl-2613	625	54	.	.	PUNCT
cjgl-2613	626	1	20	20	NUM
cjgl-2613	626	2	2	2	NUM
cjgl-2613	626	3	at	at	ADP
cjgl-2613	626	4	the	the	DET
cjgl-2613	626	5	inception	inception	NOUN
cjgl-2613	626	6	of	of	ADP
cjgl-2613	626	7	abs	ab	NOUN
cjgl-2613	626	8	partnership	partnership	NOUN
cjgl-2613	626	9	,	,	PUNCT
cjgl-2613	626	10	mr	mr	PROPN
cjgl-2613	626	11	.	.	PROPN
cjgl-2613	626	12	bufalino	bufalino	PROPN
cjgl-2613	626	13	's	's	PART
cjgl-2613	626	14	business	business	NOUN
cjgl-2613	626	15	arrangement	arrangement	NOUN
cjgl-2613	626	16	with	with	ADP
cjgl-2613	626	17	fairfrox	fairfrox	PROPN
cjgl-2613	626	18	was	be	AUX
cjgl-2613	626	19	contributed	contribute	VERB
cjgl-2613	626	20	to	to	ADP
cjgl-2613	626	21	abs	ab	NOUN
cjgl-2613	626	22	partnership	partnership	NOUN
cjgl-2613	626	23	,	,	PUNCT
cjgl-2613	626	24	and	and	CCONJ
cjgl-2613	626	25	thereafter	thereafter	ADV
cjgl-2613	626	26	,	,	PUNCT
cjgl-2613	626	27	was	be	AUX
cjgl-2613	626	28	included	include	VERB
cjgl-2613	626	29	in	in	ADP
cjgl-2613	626	30	the	the	DET
cjgl-2613	626	31	composite	composite	NOUN
cjgl-2613	626	32	of	of	ADP
cjgl-2613	626	33	activities	activity	NOUN
cjgl-2613	626	34	that	that	PRON
cjgl-2613	626	35	comprised	comprise	VERB
cjgl-2613	626	36	the	the	DET
cjgl-2613	626	37	business	business	NOUN
cjgl-2613	626	38	of	of	ADP
cjgl-2613	626	39	abs	ab	NOUN
cjgl-2613	626	40	partnership	partnership	NOUN
cjgl-2613	626	41	.	.	PUNCT
cjgl-2613	627	1	20	20	NUM
cjgl-2613	627	2	3	3	NUM
cjgl-2613	627	3	the	the	DET
cjgl-2613	627	4	mere	mere	ADJ
cjgl-2613	627	5	fact	fact	NOUN
cjgl-2613	627	6	that	that	SCONJ
cjgl-2613	627	7	mr	mr	PROPN
cjgl-2613	627	8	.	.	PROPN
cjgl-2613	627	9	bufalino	bufalino	PROPN
cjgl-2613	627	10	was	be	AUX
cjgl-2613	627	11	the	the	DET
cjgl-2613	627	12	service	service	NOUN
cjgl-2613	627	13	provider	provider	NOUN
cjgl-2613	627	14	does	do	AUX
cjgl-2613	627	15	not	not	PART
cjgl-2613	627	16	alter	alter	VERB
cjgl-2613	627	17	the	the	DET
cjgl-2613	627	18	characterization	characterization	NOUN
cjgl-2613	627	19	of	of	ADP
cjgl-2613	627	20	the	the	DET
cjgl-2613	627	21	services	service	NOUN
cjgl-2613	627	22	as	as	ADP
cjgl-2613	627	23	activities	activity	NOUN
cjgl-2613	627	24	incident	incident	NOUN
cjgl-2613	627	25	to	to	ADP
cjgl-2613	627	26	the	the	DET
cjgl-2613	627	27	conduct	conduct	NOUN
cjgl-2613	627	28	of	of	ADP
cjgl-2613	627	29	the	the	DET
cjgl-2613	627	30	business	business	NOUN
cjgl-2613	627	31	of	of	ADP
cjgl-2613	627	32	the	the	DET
cjgl-2613	627	33	partnership	partnership	NOUN
cjgl-2613	627	34	.	.	PUNCT
cjgl-2613	628	1	2	2	NUM
cjgl-2613	628	2	°	°	NUM
cjgl-2613	628	3	4	4	NUM
cjgl-2613	628	4	consequently	consequently	ADV
cjgl-2613	628	5	,	,	PUNCT
cjgl-2613	628	6	the	the	DET
cjgl-2613	628	7	tax	tax	NOUN
cjgl-2613	628	8	court	court	NOUN
cjgl-2613	628	9	held	hold	VERB
cjgl-2613	628	10	that	that	SCONJ
cjgl-2613	628	11	the	the	DET
cjgl-2613	628	12	amounts	amount	NOUN
cjgl-2613	628	13	paid	pay	VERB
cjgl-2613	628	14	by	by	ADP
cjgl-2613	628	15	fairfrox	fairfrox	PROPN
cjgl-2613	628	16	to	to	ADP
cjgl-2613	628	17	abs	ab	NOUN
cjgl-2613	628	18	partnership	partnership	NOUN
cjgl-2613	628	19	constituted	constitute	VERB
cjgl-2613	628	20	income	income	NOUN
cjgl-2613	628	21	to	to	ADP
cjgl-2613	628	22	abs	ab	NOUN
cjgl-2613	628	23	partnership	partnership	NOUN
cjgl-2613	628	24	,	,	PUNCT
cjgl-2613	628	25	and	and	CCONJ
cjgl-2613	628	26	therefore	therefore	ADV
cjgl-2613	628	27	,	,	PUNCT
cjgl-2613	628	28	should	should	AUX
cjgl-2613	628	29	be	be	AUX
cjgl-2613	628	30	included	include	VERB
cjgl-2613	628	31	in	in	ADP
cjgl-2613	628	32	the	the	DET
cjgl-2613	628	33	computation	computation	NOUN
cjgl-2613	628	34	of	of	ADP
cjgl-2613	628	35	mr	mr	PROPN
cjgl-2613	628	36	.	.	PROPN
cjgl-2613	628	37	bufalino	bufalino	PROPN
cjgl-2613	628	38	's	's	PART
cjgl-2613	628	39	and	and	CCONJ
cjgl-2613	628	40	his	his	PRON
cjgl-2613	628	41	cousin	cousin	NOUN
cjgl-2613	628	42	angelo	angelo	PROPN
cjgl-2613	628	43	's	's	PART
cjgl-2613	628	44	distributive	distributive	ADJ
cjgl-2613	628	45	share	share	NOUN
cjgl-2613	628	46	of	of	ADP
cjgl-2613	628	47	partnership	partnership	NOUN
cjgl-2613	628	48	income	income	NOUN
cjgl-2613	628	49	.	.	PUNCT
cjgl-2613	629	1	20	20	NUM
cjgl-2613	629	2	5	5	NUM
cjgl-2613	629	3	199	199	NUM
cjgl-2613	629	4	i	i	PROPN
cjgl-2613	629	5	d.	d.	PROPN
cjgl-2613	629	6	at	at	ADP
cjgl-2613	629	7	496	496	NUM
cjgl-2613	629	8	.	.	PUNCT
cjgl-2613	630	1	200	200	NUM
cjgl-2613	630	2	bufalino	bufalino	NOUN
cjgl-2613	630	3	,	,	PUNCT
cjgl-2613	630	4	35	35	NUM
cjgl-2613	630	5	t.c.m	t.c.m	NOUN
cjgl-2613	630	6	.	.	PUNCT
cjgl-2613	631	1	(	(	PUNCT
cjgl-2613	631	2	cch	cch	NOUN
cjgl-2613	631	3	)	)	PUNCT
cjgl-2613	631	4	at	at	ADP
cjgl-2613	631	5	497	497	NUM
cjgl-2613	631	6	(	(	PUNCT
cjgl-2613	631	7	"	"	PUNCT
cjgl-2613	631	8	in	in	ADP
cjgl-2613	631	9	essence	essence	NOUN
cjgl-2613	631	10	,	,	PUNCT
cjgl-2613	631	11	respondent	respondent	NOUN
cjgl-2613	631	12	's	's	PART
cjgl-2613	631	13	position	position	NOUN
cjgl-2613	631	14	is	be	AUX
cjgl-2613	631	15	that	that	SCONJ
cjgl-2613	631	16	the	the	DET
cjgl-2613	631	17	income	income	NOUN
cjgl-2613	631	18	in	in	ADP
cjgl-2613	631	19	issue	issue	NOUN
cjgl-2613	631	20	was	be	AUX
cjgl-2613	631	21	earned	earn	VERB
cjgl-2613	631	22	by	by	ADP
cjgl-2613	631	23	petitioner	petitioner	NOUN
cjgl-2613	631	24	in	in	ADP
cjgl-2613	631	25	his	his	PRON
cjgl-2613	631	26	individual	individual	ADJ
cjgl-2613	631	27	capacity	capacity	NOUN
cjgl-2613	631	28	from	from	ADP
cjgl-2613	631	29	activities	activity	NOUN
cjgl-2613	631	30	outside	outside	ADP
cjgl-2613	631	31	the	the	DET
cjgl-2613	631	32	scope	scope	NOUN
cjgl-2613	631	33	of	of	ADP
cjgl-2613	631	34	the	the	DET
cjgl-2613	631	35	partnership	partnership	NOUN
cjgl-2613	631	36	business	business	NOUN
cjgl-2613	631	37	...	...	PUNCT
cjgl-2613	631	38	.	.	PUNCT
cjgl-2613	632	1	201	201	NUM
cjgl-2613	633	1	i	i	PRON
cjgl-2613	633	2	d.	d.	NOUN
cjgl-2613	633	3	at	at	ADP
cjgl-2613	633	4	498	498	NUM
cjgl-2613	633	5	.	.	PUNCT
cjgl-2613	634	1	202	202	NUM
cjgl-2613	634	2	i	i	PRON
cjgl-2613	634	3	d.	d.	PROPN
cjgl-2613	634	4	(	(	PUNCT
cjgl-2613	634	5	"	"	PUNCT
cjgl-2613	634	6	[	[	X
cjgl-2613	634	7	t]he	t]he	X
cjgl-2613	634	8	business	business	NOUN
cjgl-2613	634	9	of	of	ADP
cjgl-2613	634	10	abs	ab	NOUN
cjgl-2613	634	11	included	include	VERB
cjgl-2613	634	12	the	the	DET
cjgl-2613	634	13	arrangement	arrangement	NOUN
cjgl-2613	634	14	with	with	ADP
cjgl-2613	634	15	fairfrox	fairfrox	PROPN
cjgl-2613	634	16	.	.	PUNCT
cjgl-2613	634	17	"	"	PUNCT
cjgl-2613	634	18	)	)	PUNCT
cjgl-2613	634	19	.	.	PUNCT
cjgl-2613	635	1	203	203	NUM
cjgl-2613	636	1	i	i	PRON
cjgl-2613	636	2	d.	d.	PROPN
cjgl-2613	636	3	204	204	NUM
cjgl-2613	636	4	i	i	PROPN
cjgl-2613	636	5	d.	d.	PROPN
cjgl-2613	636	6	columbia	columbia	PROPN
cjgl-2613	636	7	journal	journal	PROPN
cjgl-2613	636	8	of	of	ADP
cjgl-2613	636	9	gender	gender	NOUN
cjgl-2613	636	10	and	and	CCONJ
cjgl-2613	636	11	law	law	NOUN
cjgl-2613	636	12	the	the	DET
cjgl-2613	636	13	internal	internal	ADJ
cjgl-2613	636	14	revenue	revenue	NOUN
cjgl-2613	636	15	service	service	NOUN
cjgl-2613	636	16	endorsed	endorse	VERB
cjgl-2613	636	17	this	this	DET
cjgl-2613	636	18	tax	tax	NOUN
cjgl-2613	636	19	court	court	NOUN
cjgl-2613	636	20	decision	decision	NOUN
cjgl-2613	636	21	in	in	ADP
cjgl-2613	636	22	one	one	NUM
cjgl-2613	636	23	of	of	ADP
cjgl-2613	636	24	its	its	PRON
cjgl-2613	636	25	revenue	revenue	NOUN
cjgl-2613	636	26	rulings	ruling	NOUN
cjgl-2613	636	27	four	four	NUM
cjgl-2613	636	28	years	year	NOUN
cjgl-2613	636	29	after	after	ADP
cjgl-2613	636	30	the	the	DET
cjgl-2613	636	31	bufalino	bufalino	NOUN
cjgl-2613	636	32	decision	decision	NOUN
cjgl-2613	636	33	.	.	PUNCT
cjgl-2613	637	1	20	20	NUM
cjgl-2613	637	2	6	6	NUM
cjgl-2613	637	3	revenue	revenue	NOUN
cjgl-2613	637	4	ruling	rule	VERB
cjgl-2613	637	5	80	80	NUM
cjgl-2613	637	6	-	-	SYM
cjgl-2613	637	7	338	338	NUM
cjgl-2613	637	8	describes	describe	VERB
cjgl-2613	637	9	a	a	DET
cjgl-2613	637	10	partner	partner	NOUN
cjgl-2613	637	11	in	in	ADP
cjgl-2613	637	12	an	an	DET
cjgl-2613	637	13	accounting	accounting	NOUN
cjgl-2613	637	14	firm	firm	NOUN
cjgl-2613	637	15	who	who	PRON
cjgl-2613	637	16	was	be	AUX
cjgl-2613	637	17	appointed	appoint	VERB
cjgl-2613	637	18	executor	executor	NOUN
cjgl-2613	637	19	of	of	ADP
cjgl-2613	637	20	an	an	DET
cjgl-2613	637	21	estate	estate	NOUN
cjgl-2613	637	22	in	in	ADP
cjgl-2613	637	23	a	a	DET
cjgl-2613	637	24	state	state	NOUN
cjgl-2613	637	25	whose	whose	DET
cjgl-2613	637	26	laws	law	NOUN
cjgl-2613	637	27	prohibit	prohibit	VERB
cjgl-2613	637	28	a	a	DET
cjgl-2613	637	29	partnership	partnership	NOUN
cjgl-2613	637	30	from	from	ADP
cjgl-2613	637	31	serving	serve	VERB
cjgl-2613	637	32	as	as	ADP
cjgl-2613	637	33	executor.207	executor.207	NOUN
cjgl-2613	637	34	the	the	DET
cjgl-2613	637	35	accounting	accounting	NOUN
cjgl-2613	637	36	firm	firm	NOUN
cjgl-2613	637	37	required	require	VERB
cjgl-2613	637	38	that	that	SCONJ
cjgl-2613	637	39	its	its	PRON
cjgl-2613	637	40	partners	partner	NOUN
cjgl-2613	637	41	obtain	obtain	VERB
cjgl-2613	637	42	permission	permission	NOUN
cjgl-2613	637	43	from	from	ADP
cjgl-2613	637	44	the	the	DET
cjgl-2613	637	45	partnership	partnership	NOUN
cjgl-2613	637	46	before	before	ADP
cjgl-2613	637	47	engaging	engage	VERB
cjgl-2613	637	48	in	in	ADP
cjgl-2613	637	49	business	business	NOUN
cjgl-2613	637	50	activities	activity	NOUN
cjgl-2613	637	51	not	not	PART
cjgl-2613	637	52	directly	directly	ADV
cjgl-2613	637	53	related	relate	VERB
cjgl-2613	637	54	to	to	ADP
cjgl-2613	637	55	the	the	DET
cjgl-2613	637	56	business	business	NOUN
cjgl-2613	637	57	of	of	ADP
cjgl-2613	637	58	the	the	DET
cjgl-2613	637	59	partnership	partnership	NOUN
cjgl-2613	637	60	.	.	PUNCT
cjgl-2613	638	1	20	20	NUM
cjgl-2613	638	2	8	8	NUM
cjgl-2613	638	3	the	the	DET
cjgl-2613	638	4	partnership	partnership	NOUN
cjgl-2613	638	5	granted	grant	VERB
cjgl-2613	638	6	permission	permission	NOUN
cjgl-2613	638	7	to	to	PART
cjgl-2613	638	8	accept	accept	VERB
cjgl-2613	638	9	the	the	DET
cjgl-2613	638	10	appointment	appointment	NOUN
cjgl-2613	638	11	,	,	PUNCT
cjgl-2613	638	12	provided	provide	VERB
cjgl-2613	638	13	the	the	DET
cjgl-2613	638	14	fees	fee	NOUN
cjgl-2613	638	15	received	receive	VERB
cjgl-2613	638	16	in	in	ADP
cjgl-2613	638	17	connection	connection	NOUN
cjgl-2613	638	18	with	with	ADP
cjgl-2613	638	19	the	the	DET
cjgl-2613	638	20	appointment	appointment	NOUN
cjgl-2613	638	21	were	be	AUX
cjgl-2613	638	22	turned	turn	VERB
cjgl-2613	638	23	over	over	ADP
cjgl-2613	638	24	to	to	ADP
cjgl-2613	638	25	the	the	DET
cjgl-2613	638	26	partnership	partnership	NOUN
cjgl-2613	638	27	.	.	PUNCT
cjgl-2613	639	1	20	20	NUM
cjgl-2613	639	2	9	9	NUM
cjgl-2613	639	3	the	the	DET
cjgl-2613	639	4	irs	irs	PROPN
cjgl-2613	639	5	ruled	rule	VERB
cjgl-2613	639	6	that	that	SCONJ
cjgl-2613	639	7	the	the	DET
cjgl-2613	639	8	fees	fee	NOUN
cjgl-2613	639	9	were	be	AUX
cjgl-2613	639	10	partnership	partnership	NOUN
cjgl-2613	639	11	income	income	NOUN
cjgl-2613	639	12	that	that	PRON
cjgl-2613	639	13	did	do	AUX
cjgl-2613	639	14	not	not	PART
cjgl-2613	639	15	require	require	VERB
cjgl-2613	639	16	separate	separate	ADJ
cjgl-2613	639	17	reporting	reporting	NOUN
cjgl-2613	639	18	by	by	ADP
cjgl-2613	639	19	the	the	DET
cjgl-2613	639	20	partner	partner	NOUN
cjgl-2613	639	21	on	on	ADP
cjgl-2613	639	22	his	his	PRON
cjgl-2613	639	23	individual	individual	ADJ
cjgl-2613	639	24	return	return	NOUN
cjgl-2613	639	25	.	.	PUNCT
cjgl-2613	640	1	210	210	NUM
cjgl-2613	640	2	however	however	ADV
cjgl-2613	640	3	,	,	PUNCT
cjgl-2613	640	4	the	the	DET
cjgl-2613	640	5	partner	partner	NOUN
cjgl-2613	640	6	's	's	PART
cjgl-2613	640	7	distributive	distributive	ADJ
cjgl-2613	640	8	share	share	NOUN
cjgl-2613	640	9	of	of	ADP
cjgl-2613	640	10	partnership	partnership	NOUN
cjgl-2613	640	11	income	income	NOUN
cjgl-2613	640	12	,	,	PUNCT
cjgl-2613	640	13	which	which	PRON
cjgl-2613	640	14	he	he	PRON
cjgl-2613	640	15	had	have	VERB
cjgl-2613	640	16	to	to	PART
cjgl-2613	640	17	report	report	VERB
cjgl-2613	640	18	on	on	ADP
cjgl-2613	640	19	his	his	PRON
cjgl-2613	640	20	individual	individual	ADJ
cjgl-2613	640	21	return	return	NOUN
cjgl-2613	640	22	,	,	PUNCT
cjgl-2613	640	23	included	include	VERB
cjgl-2613	640	24	a	a	DET
cjgl-2613	640	25	portion	portion	NOUN
cjgl-2613	640	26	of	of	ADP
cjgl-2613	640	27	such	such	ADJ
cjgl-2613	640	28	fees	fee	NOUN
cjgl-2613	640	29	.	.	PUNCT
cjgl-2613	641	1	21	21	NUM
cjgl-2613	641	2	'	'	PART
cjgl-2613	641	3	citing	cite	VERB
cjgl-2613	641	4	bufalino	bufalino	NOUN
cjgl-2613	641	5	,	,	PUNCT
cjgl-2613	641	6	the	the	DET
cjgl-2613	641	7	irs	irs	PROPN
cjgl-2613	641	8	reasoned	reason	VERB
cjgl-2613	641	9	that	that	SCONJ
cjgl-2613	641	10	as	as	ADV
cjgl-2613	641	11	long	long	ADV
cjgl-2613	641	12	as	as	SCONJ
cjgl-2613	641	13	the	the	DET
cjgl-2613	641	14	source	source	NOUN
cjgl-2613	641	15	of	of	ADP
cjgl-2613	641	16	the	the	DET
cjgl-2613	641	17	income	income	NOUN
cjgl-2613	641	18	earned	earn	VERB
cjgl-2613	641	19	by	by	ADP
cjgl-2613	641	20	a	a	DET
cjgl-2613	641	21	partner	partner	NOUN
cjgl-2613	641	22	has	have	VERB
cjgl-2613	641	23	a	a	DET
cjgl-2613	641	24	business	business	NOUN
cjgl-2613	641	25	nexus	nexus	NOUN
cjgl-2613	641	26	with	with	ADP
cjgl-2613	641	27	the	the	DET
cjgl-2613	641	28	partnership	partnership	NOUN
cjgl-2613	641	29	,	,	PUNCT
cjgl-2613	641	30	the	the	DET
cjgl-2613	641	31	income	income	NOUN
cjgl-2613	641	32	is	be	AUX
cjgl-2613	641	33	included	include	VERB
cjgl-2613	641	34	in	in	ADP
cjgl-2613	641	35	the	the	DET
cjgl-2613	641	36	partnership	partnership	NOUN
cjgl-2613	641	37	's	's	PART
cjgl-2613	641	38	taxable	taxable	ADJ
cjgl-2613	641	39	income	income	NOUN
cjgl-2613	641	40	and	and	CCONJ
cjgl-2613	641	41	excluded	exclude	VERB
cjgl-2613	641	42	from	from	ADP
cjgl-2613	641	43	the	the	DET
cjgl-2613	641	44	taxable	taxable	ADJ
cjgl-2613	641	45	income	income	NOUN
cjgl-2613	641	46	of	of	ADP
cjgl-2613	641	47	the	the	DET
cjgl-2613	641	48	partner	partner	NOUN
cjgl-2613	641	49	who	who	PRON
cjgl-2613	641	50	received	receive	VERB
cjgl-2613	641	51	it	it	PRON
cjgl-2613	641	52	.	.	PUNCT
cjgl-2613	642	1	212	212	NUM
cjgl-2613	642	2	fees	fee	NOUN
cjgl-2613	642	3	received	receive	VERB
cjgl-2613	642	4	by	by	ADP
cjgl-2613	642	5	a	a	DET
cjgl-2613	642	6	partner	partner	NOUN
cjgl-2613	642	7	for	for	ADP
cjgl-2613	642	8	similar	similar	ADJ
cjgl-2613	642	9	services	service	NOUN
cjgl-2613	642	10	performed	perform	VERB
cjgl-2613	642	11	in	in	ADP
cjgl-2613	642	12	his	his	PRON
cjgl-2613	642	13	individual	individual	ADJ
cjgl-2613	642	14	capacity	capacity	NOUN
cjgl-2613	642	15	will	will	AUX
cjgl-2613	642	16	be	be	AUX
cjgl-2613	642	17	considered	consider	VERB
cjgl-2613	642	18	partnership	partnership	NOUN
cjgl-2613	642	19	income	income	NOUN
cjgl-2613	642	20	if	if	SCONJ
cjgl-2613	642	21	the	the	DET
cjgl-2613	642	22	services	service	NOUN
cjgl-2613	642	23	bear	bear	VERB
cjgl-2613	642	24	any	any	DET
cjgl-2613	642	25	relation	relation	NOUN
cjgl-2613	642	26	to	to	ADP
cjgl-2613	642	27	the	the	DET
cjgl-2613	642	28	business	business	NOUN
cjgl-2613	642	29	of	of	ADP
cjgl-2613	642	30	the	the	DET
cjgl-2613	642	31	partnership.213	partnership.213	NOUN
cjgl-2613	642	32	the	the	DET
cjgl-2613	642	33	irs	irs	PROPN
cjgl-2613	642	34	explained	explain	VERB
cjgl-2613	642	35	that	that	SCONJ
cjgl-2613	642	36	the	the	DET
cjgl-2613	642	37	services	service	NOUN
cjgl-2613	642	38	provided	provide	VERB
cjgl-2613	642	39	by	by	ADP
cjgl-2613	642	40	the	the	DET
cjgl-2613	642	41	partner	partner	NOUN
cjgl-2613	642	42	as	as	SCONJ
cjgl-2613	642	43	an	an	DET
cjgl-2613	642	44	executor	executor	NOUN
cjgl-2613	642	45	depend	depend	VERB
cjgl-2613	642	46	on	on	ADP
cjgl-2613	642	47	the	the	DET
cjgl-2613	642	48	partner	partner	NOUN
cjgl-2613	642	49	's	's	PART
cjgl-2613	642	50	expertise	expertise	NOUN
cjgl-2613	642	51	and	and	CCONJ
cjgl-2613	642	52	are	be	AUX
cjgl-2613	642	53	similar	similar	ADJ
cjgl-2613	642	54	to	to	ADP
cjgl-2613	642	55	the	the	DET
cjgl-2613	642	56	services	service	NOUN
cjgl-2613	642	57	provided	provide	VERB
cjgl-2613	642	58	by	by	ADP
cjgl-2613	642	59	the	the	DET
cjgl-2613	642	60	partner	partner	NOUN
cjgl-2613	642	61	to	to	ADP
cjgl-2613	642	62	the	the	DET
cjgl-2613	642	63	accounting	accounting	NOUN
cjgl-2613	642	64	firm	firm	NOUN
cjgl-2613	642	65	,	,	PUNCT
cjgl-2613	642	66	resulting	result	VERB
cjgl-2613	642	67	in	in	ADP
cjgl-2613	642	68	a	a	DET
cjgl-2613	642	69	business	business	NOUN
cjgl-2613	642	70	nexus	nexus	NOUN
cjgl-2613	642	71	with	with	ADP
cjgl-2613	642	72	206	206	NUM
cjgl-2613	642	73	rev	rev	NOUN
cjgl-2613	642	74	.	.	PUNCT
cjgl-2613	643	1	rul	rul	PROPN
cjgl-2613	643	2	.	.	PUNCT
cjgl-2613	643	3	80	80	NUM
cjgl-2613	643	4	-	-	SYM
cjgl-2613	643	5	338	338	NUM
cjgl-2613	643	6	,	,	PUNCT
cjgl-2613	643	7	1980	1980	NUM
cjgl-2613	643	8	-	-	SYM
cjgl-2613	643	9	2	2	NUM
cjgl-2613	643	10	c.b	c.b	PROPN
cjgl-2613	643	11	.	.	PROPN
cjgl-2613	643	12	30	30	NUM
cjgl-2613	643	13	.	.	PUNCT
cjgl-2613	643	14	207	207	NUM
cjgl-2613	644	1	i	i	PRON
cjgl-2613	644	2	d.	d.	PROPN
cjgl-2613	644	3	20	20	NUM
cjgl-2613	644	4	8	8	NUM
cjgl-2613	644	5	i	i	PRON
cjgl-2613	644	6	d.	d.	NOUN
cjgl-2613	644	7	209	209	NUM
cjgl-2613	644	8	1d	1d	NUM
cjgl-2613	644	9	.	.	PUNCT
cjgl-2613	645	1	210oi	210oi	PROPN
cjgl-2613	645	2	211	211	NUM
cjgl-2613	645	3	rev.rul	rev.rul	NOUN
cjgl-2613	645	4	.	.	PUNCT
cjgl-2613	646	1	80	80	NUM
cjgl-2613	646	2	-	-	SYM
cjgl-2613	646	3	338	338	NUM
cjgl-2613	646	4	,	,	PUNCT
cjgl-2613	646	5	1980	1980	NUM
cjgl-2613	646	6	-	-	SYM
cjgl-2613	646	7	2	2	NUM
cjgl-2613	646	8	c.b	c.b	PROPN
cjgl-2613	646	9	.	.	PROPN
cjgl-2613	646	10	30	30	NUM
cjgl-2613	646	11	.	.	X
cjgl-2613	647	1	212	212	NUM
cjgl-2613	648	1	i	i	PRON
cjgl-2613	648	2	d.	d.	PROPN
cjgl-2613	648	3	accord	accord	PROPN
cjgl-2613	648	4	bufalino	bufalino	PROPN
cjgl-2613	648	5	v.	v.	ADP
cjgl-2613	648	6	comm'r	comm'r	PROPN
cjgl-2613	648	7	,	,	PUNCT
cjgl-2613	648	8	35	35	NUM
cjgl-2613	648	9	t.c.m	t.c.m	NOUN
cjgl-2613	648	10	.	.	PUNCT
cjgl-2613	649	1	(	(	PUNCT
cjgl-2613	649	2	cch	cch	PROPN
cjgl-2613	649	3	)	)	PUNCT
cjgl-2613	649	4	494,498	494,498	NUM
cjgl-2613	649	5	(	(	PUNCT
cjgl-2613	649	6	1976	1976	NUM
cjgl-2613	649	7	)	)	PUNCT
cjgl-2613	649	8	.	.	PUNCT
cjgl-2613	650	1	213	213	NUM
cjgl-2613	650	2	bufalino	bufalino	NOUN
cjgl-2613	650	3	,	,	PUNCT
cjgl-2613	650	4	35	35	NUM
cjgl-2613	650	5	t.c.m	t.c.m	NOUN
cjgl-2613	650	6	.	.	PUNCT
cjgl-2613	651	1	(	(	PUNCT
cjgl-2613	651	2	cch	cch	NOUN
cjgl-2613	651	3	)	)	PUNCT
cjgl-2613	651	4	at	at	ADP
cjgl-2613	651	5	498	498	NUM
cjgl-2613	651	6	.	.	PUNCT
cjgl-2613	652	1	columbia	columbia	PROPN
cjgl-2613	652	2	journal	journal	PROPN
cjgl-2613	652	3	of	of	ADP
cjgl-2613	652	4	gender	gender	NOUN
cjgl-2613	652	5	and	and	CCONJ
cjgl-2613	652	6	law	law	NOUN
cjgl-2613	652	7	the	the	DET
cjgl-2613	652	8	partnership.2	partnership.2	PROPN
cjgl-2613	652	9	14	14	NUM
cjgl-2613	652	10	compensation	compensation	NOUN
cjgl-2613	652	11	for	for	ADP
cjgl-2613	652	12	the	the	DET
cjgl-2613	652	13	services	service	NOUN
cjgl-2613	652	14	provided	provide	VERB
cjgl-2613	652	15	by	by	ADP
cjgl-2613	652	16	the	the	DET
cjgl-2613	652	17	partner	partner	NOUN
cjgl-2613	652	18	as	as	SCONJ
cjgl-2613	652	19	an	an	DET
cjgl-2613	652	20	executor	executor	NOUN
cjgl-2613	652	21	is	be	AUX
cjgl-2613	652	22	partnership	partnership	NOUN
cjgl-2613	652	23	income	income	NOUN
cjgl-2613	652	24	,	,	PUNCT
cjgl-2613	652	25	although	although	SCONJ
cjgl-2613	652	26	derived	derive	VERB
cjgl-2613	652	27	from	from	ADP
cjgl-2613	652	28	services	service	NOUN
cjgl-2613	652	29	performed	perform	VERB
cjgl-2613	652	30	by	by	ADP
cjgl-2613	652	31	the	the	DET
cjgl-2613	652	32	partner	partner	NOUN
cjgl-2613	652	33	in	in	ADP
cjgl-2613	652	34	his	his	PRON
cjgl-2613	652	35	individual	individual	ADJ
cjgl-2613	652	36	capacity	capacity	NOUN
cjgl-2613	652	37	.	.	PUNCT
cjgl-2613	653	1	215	215	NUM
cjgl-2613	653	2	therefore	therefore	ADV
cjgl-2613	653	3	,	,	PUNCT
cjgl-2613	653	4	under	under	ADP
cjgl-2613	653	5	certain	certain	ADJ
cjgl-2613	653	6	circumstances	circumstance	NOUN
cjgl-2613	653	7	,	,	PUNCT
cjgl-2613	653	8	it	it	PRON
cjgl-2613	653	9	is	be	AUX
cjgl-2613	653	10	appropriate	appropriate	ADJ
cjgl-2613	653	11	to	to	PART
cjgl-2613	653	12	treat	treat	VERB
cjgl-2613	653	13	income	income	NOUN
cjgl-2613	653	14	earned	earn	VERB
cjgl-2613	653	15	by	by	ADP
cjgl-2613	653	16	partners	partner	NOUN
cjgl-2613	653	17	individually	individually	ADV
cjgl-2613	653	18	as	as	ADP
cjgl-2613	653	19	part	part	NOUN
cjgl-2613	653	20	of	of	ADP
cjgl-2613	653	21	the	the	DET
cjgl-2613	653	22	general	general	ADJ
cjgl-2613	653	23	earnings	earning	NOUN
cjgl-2613	653	24	of	of	ADP
cjgl-2613	653	25	the	the	DET
cjgl-2613	653	26	partnership	partnership	NOUN
cjgl-2613	653	27	,	,	PUNCT
cjgl-2613	653	28	taxable	taxable	ADJ
cjgl-2613	653	29	to	to	ADP
cjgl-2613	653	30	all	all	DET
cjgl-2613	653	31	partners	partner	NOUN
cjgl-2613	653	32	based	base	VERB
cjgl-2613	653	33	on	on	ADP
cjgl-2613	653	34	each	each	DET
cjgl-2613	653	35	partner	partner	NOUN
cjgl-2613	653	36	's	's	PART
cjgl-2613	653	37	distributive	distributive	ADJ
cjgl-2613	653	38	share	share	NOUN
cjgl-2613	653	39	of	of	ADP
cjgl-2613	653	40	partnership	partnership	NOUN
cjgl-2613	653	41	income	income	NOUN
cjgl-2613	653	42	.	.	PUNCT
cjgl-2613	654	1	216	216	NUM
cjgl-2613	654	2	partnership	partnership	NOUN
cjgl-2613	654	3	taxation	taxation	NOUN
cjgl-2613	654	4	provides	provide	VERB
cjgl-2613	654	5	a	a	DET
cjgl-2613	654	6	strong	strong	ADJ
cjgl-2613	654	7	foundational	foundational	ADJ
cjgl-2613	654	8	analogy	analogy	NOUN
cjgl-2613	654	9	for	for	ADP
cjgl-2613	654	10	determining	determine	VERB
cjgl-2613	654	11	the	the	DET
cjgl-2613	654	12	proper	proper	ADJ
cjgl-2613	654	13	federal	federal	ADJ
cjgl-2613	654	14	income	income	NOUN
cjgl-2613	654	15	tax	tax	NOUN
cjgl-2613	654	16	treatment	treatment	NOUN
cjgl-2613	654	17	of	of	ADP
cjgl-2613	654	18	community	community	NOUN
cjgl-2613	654	19	income	income	NOUN
cjgl-2613	654	20	received	receive	VERB
cjgl-2613	654	21	in	in	ADP
cjgl-2613	654	22	the	the	DET
cjgl-2613	654	23	form	form	NOUN
cjgl-2613	654	24	of	of	ADP
cjgl-2613	654	25	compensation	compensation	NOUN
cjgl-2613	654	26	for	for	ADP
cjgl-2613	654	27	personal	personal	ADJ
cjgl-2613	654	28	services	service	NOUN
cjgl-2613	654	29	.	.	PUNCT
cjgl-2613	655	1	community	community	NOUN
cjgl-2613	655	2	property	property	NOUN
cjgl-2613	655	3	states	state	NOUN
cjgl-2613	655	4	view	view	VERB
cjgl-2613	655	5	the	the	DET
cjgl-2613	655	6	marital	marital	ADJ
cjgl-2613	655	7	unit	unit	NOUN
cjgl-2613	655	8	as	as	ADP
cjgl-2613	655	9	the	the	DET
cjgl-2613	655	10	entity	entity	NOUN
cjgl-2613	655	11	earning	earn	VERB
cjgl-2613	655	12	the	the	DET
cjgl-2613	655	13	community	community	NOUN
cjgl-2613	655	14	income	income	NOUN
cjgl-2613	655	15	even	even	ADV
cjgl-2613	655	16	though	though	SCONJ
cjgl-2613	655	17	individual	individual	ADJ
cjgl-2613	655	18	members	member	NOUN
cjgl-2613	655	19	of	of	ADP
cjgl-2613	655	20	the	the	DET
cjgl-2613	655	21	marital	marital	ADJ
cjgl-2613	655	22	unit	unit	NOUN
cjgl-2613	655	23	may	may	AUX
cjgl-2613	655	24	perform	perform	VERB
cjgl-2613	655	25	the	the	DET
cjgl-2613	655	26	services	service	NOUN
cjgl-2613	655	27	that	that	PRON
cjgl-2613	655	28	generate	generate	VERB
cjgl-2613	655	29	such	such	ADJ
cjgl-2613	655	30	income	income	NOUN
cjgl-2613	655	31	.	.	PUNCT
cjgl-2613	656	1	217	217	NUM
cjgl-2613	656	2	state	state	NOUN
cjgl-2613	656	3	law	law	NOUN
cjgl-2613	656	4	treatment	treatment	NOUN
cjgl-2613	656	5	of	of	ADP
cjgl-2613	656	6	earned	earn	VERB
cjgl-2613	656	7	income	income	NOUN
cjgl-2613	656	8	should	should	AUX
cjgl-2613	656	9	be	be	AUX
cjgl-2613	656	10	respected	respect	VERB
cjgl-2613	656	11	for	for	ADP
cjgl-2613	656	12	federal	federal	ADJ
cjgl-2613	656	13	income	income	NOUN
cjgl-2613	656	14	tax	tax	NOUN
cjgl-2613	656	15	purposes	purpose	NOUN
cjgl-2613	656	16	in	in	ADP
cjgl-2613	656	17	the	the	DET
cjgl-2613	656	18	same	same	ADJ
cjgl-2613	656	19	way	way	NOUN
cjgl-2613	656	20	voluntary	voluntary	ADJ
cjgl-2613	656	21	contractual	contractual	ADJ
cjgl-2613	656	22	partnership	partnership	NOUN
cjgl-2613	656	23	agreements	agreement	NOUN
cjgl-2613	656	24	are	be	AUX
cjgl-2613	656	25	respected	respect	VERB
cjgl-2613	656	26	for	for	ADP
cjgl-2613	656	27	federal	federal	ADJ
cjgl-2613	656	28	income	income	NOUN
cjgl-2613	656	29	tax	tax	NOUN
cjgl-2613	656	30	purposes	purpose	NOUN
cjgl-2613	656	31	.	.	PUNCT
cjgl-2613	657	1	218	218	NUM
cjgl-2613	657	2	income	income	NOUN
cjgl-2613	657	3	from	from	ADP
cjgl-2613	657	4	the	the	DET
cjgl-2613	657	5	performance	performance	NOUN
cjgl-2613	657	6	of	of	ADP
cjgl-2613	657	7	services	service	NOUN
cjgl-2613	657	8	may	may	AUX
cjgl-2613	657	9	be	be	AUX
cjgl-2613	657	10	taxable	taxable	ADJ
cjgl-2613	657	11	to	to	ADP
cjgl-2613	657	12	someone	someone	PRON
cjgl-2613	657	13	other	other	ADJ
cjgl-2613	657	14	than	than	ADP
cjgl-2613	657	15	the	the	DET
cjgl-2613	657	16	service	service	NOUN
cjgl-2613	657	17	provider.219	provider.219	NOUN
cjgl-2613	657	18	therefore	therefore	ADV
cjgl-2613	657	19	,	,	PUNCT
cjgl-2613	657	20	the	the	DET
cjgl-2613	657	21	irs	irs	PROPN
cjgl-2613	657	22	is	be	AUX
cjgl-2613	657	23	correct	correct	ADJ
cjgl-2613	657	24	to	to	PART
cjgl-2613	657	25	treat	treat	VERB
cjgl-2613	657	26	income	income	NOUN
cjgl-2613	657	27	earned	earn	VERB
cjgl-2613	657	28	by	by	ADP
cjgl-2613	657	29	spouses	spouse	NOUN
cjgl-2613	657	30	individually	individually	ADV
cjgl-2613	657	31	as	as	ADP
cjgl-2613	657	32	part	part	NOUN
cjgl-2613	657	33	of	of	ADP
cjgl-2613	657	34	the	the	DET
cjgl-2613	657	35	general	general	ADJ
cjgl-2613	657	36	earnings	earning	NOUN
cjgl-2613	657	37	of	of	ADP
cjgl-2613	657	38	the	the	DET
cjgl-2613	657	39	marital	marital	ADJ
cjgl-2613	657	40	unit	unit	NOUN
cjgl-2613	657	41	,	,	PUNCT
cjgl-2613	657	42	taxable	taxable	ADJ
cjgl-2613	657	43	to	to	ADP
cjgl-2613	657	44	both	both	DET
cjgl-2613	657	45	spouses	spouse	NOUN
cjgl-2613	657	46	based	base	VERB
cjgl-2613	657	47	on	on	ADP
cjgl-2613	657	48	each	each	DET
cjgl-2613	657	49	spouse	spouse	NOUN
cjgl-2613	657	50	's	's	PART
cjgl-2613	657	51	equal	equal	ADJ
cjgl-2613	657	52	ownership	ownership	NOUN
cjgl-2613	657	53	interest	interest	NOUN
cjgl-2613	657	54	in	in	ADP
cjgl-2613	657	55	community	community	NOUN
cjgl-2613	657	56	income.220	income.220	VERB
cjgl-2613	657	57	each	each	DET
cjgl-2613	657	58	same	same	ADJ
cjgl-2613	657	59	-	-	PUNCT
cjgl-2613	657	60	sex	sex	NOUN
cjgl-2613	657	61	married	married	ADJ
cjgl-2613	657	62	person	person	NOUN
cjgl-2613	657	63	domiciled	domicile	VERB
cjgl-2613	657	64	in	in	ADP
cjgl-2613	657	65	a	a	DET
cjgl-2613	657	66	community	community	NOUN
cjgl-2613	657	67	property	property	NOUN
cjgl-2613	657	68	state	state	NOUN
cjgl-2613	657	69	should	should	AUX
cjgl-2613	657	70	report	report	VERB
cjgl-2613	657	71	one	one	NUM
cjgl-2613	657	72	-	-	PUNCT
cjgl-2613	657	73	half	half	NOUN
cjgl-2613	657	74	of	of	ADP
cjgl-2613	657	75	the	the	DET
cjgl-2613	657	76	community	community	NOUN
cjgl-2613	657	77	income	income	NOUN
cjgl-2613	657	78	as	as	ADP
cjgl-2613	657	79	his	his	PRON
cjgl-2613	657	80	or	or	CCONJ
cjgl-2613	657	81	her	her	PRON
cjgl-2613	657	82	respective	respective	ADJ
cjgl-2613	657	83	income	income	NOUN
cjgl-2613	657	84	for	for	ADP
cjgl-2613	657	85	federal	federal	ADJ
cjgl-2613	657	86	income	income	NOUN
cjgl-2613	657	87	tax	tax	NOUN
cjgl-2613	657	88	214	214	NUM
cjgl-2613	657	89	1d	1d	NUM
cjgl-2613	657	90	.	.	PUNCT
cjgl-2613	658	1	215	215	NUM
cjgl-2613	658	2	ld	ld	PROPN
cjgl-2613	658	3	.	.	PROPN
cjgl-2613	658	4	216	216	NUM
cjgl-2613	658	5	i	i	PRON
cjgl-2613	658	6	d.	d.	PROPN
cjgl-2613	658	7	217	217	NUM
cjgl-2613	658	8	see	see	VERB
cjgl-2613	658	9	sources	source	NOUN
cjgl-2613	658	10	cited	cite	VERB
cjgl-2613	658	11	supra	supra	PROPN
cjgl-2613	658	12	note	note	NOUN
cjgl-2613	658	13	115	115	NUM
cjgl-2613	658	14	.	.	PUNCT
cjgl-2613	659	1	218	218	NUM
cjgl-2613	659	2	see	see	VERB
cjgl-2613	659	3	supra	supra	PROPN
cjgl-2613	659	4	part	part	PROPN
cjgl-2613	659	5	il1	il1	PROPN
cjgl-2613	659	6	.	.	PUNCT
cjgl-2613	660	1	b.	b.	PROPN
cjgl-2613	660	2	219	219	NUM
cjgl-2613	660	3	see	see	VERB
cjgl-2613	660	4	supra	supra	PROPN
cjgl-2613	660	5	part	part	PROPN
cjgl-2613	660	6	il1	il1	PROPN
cjgl-2613	660	7	.	.	PUNCT
cjgl-2613	661	1	b.	b.	PROPN
cjgl-2613	661	2	220	220	NUM
cjgl-2613	661	3	see	see	VERB
cjgl-2613	661	4	community	community	NOUN
cjgl-2613	661	5	property	property	NOUN
cjgl-2613	661	6	,	,	PUNCT
cjgl-2613	661	7	supra	supra	PROPN
cjgl-2613	661	8	note	note	PROPN
cjgl-2613	661	9	25	25	NUM
cjgl-2613	661	10	.	.	PUNCT
cjgl-2613	662	1	columbia	columbia	PROPN
cjgl-2613	662	2	journal	journal	PROPN
cjgl-2613	662	3	of	of	ADP
cjgl-2613	662	4	gender	gender	NOUN
cjgl-2613	662	5	and	and	CCONJ
cjgl-2613	662	6	law	law	NOUN
cjgl-2613	662	7	purposes	purpose	NOUN
cjgl-2613	662	8	.	.	PUNCT
cjgl-2613	663	1	22	22	NUM
cjgl-2613	663	2	1	1	NUM
cjgl-2613	663	3	ownership	ownership	NOUN
cjgl-2613	663	4	determined	determine	VERB
cjgl-2613	663	5	pursuant	pursuant	ADV
cjgl-2613	663	6	to	to	ADP
cjgl-2613	663	7	state	state	NOUN
cjgl-2613	663	8	law	law	NOUN
cjgl-2613	663	9	controls	control	VERB
cjgl-2613	663	10	the	the	DET
cjgl-2613	663	11	taxability	taxability	NOUN
cjgl-2613	663	12	of	of	ADP
cjgl-2613	663	13	income	income	NOUN
cjgl-2613	663	14	.	.	PUNCT
cjgl-2613	664	1	222	222	NUM
cjgl-2613	664	2	doma	doma	NOUN
cjgl-2613	664	3	does	do	AUX
cjgl-2613	664	4	not	not	PART
cjgl-2613	664	5	alter	alter	VERB
cjgl-2613	664	6	this	this	DET
cjgl-2613	664	7	fundamental	fundamental	ADJ
cjgl-2613	664	8	federal	federal	ADJ
cjgl-2613	664	9	income	income	NOUN
cjgl-2613	664	10	tax	tax	NOUN
cjgl-2613	664	11	principle	principle	NOUN
cjgl-2613	664	12	or	or	CCONJ
cjgl-2613	664	13	change	change	NOUN
cjgl-2613	664	14	determinations	determination	NOUN
cjgl-2613	664	15	of	of	ADP
cjgl-2613	664	16	ownership	ownership	NOUN
cjgl-2613	664	17	.	.	PUNCT
cjgl-2613	665	1	a	a	DET
cjgl-2613	665	2	substantive	substantive	ADJ
cjgl-2613	665	3	analysis	analysis	NOUN
cjgl-2613	665	4	of	of	ADP
cjgl-2613	665	5	the	the	DET
cjgl-2613	665	6	rights	right	NOUN
cjgl-2613	665	7	provided	provide	VERB
cjgl-2613	665	8	to	to	ADP
cjgl-2613	665	9	the	the	DET
cjgl-2613	665	10	two	two	NUM
cjgl-2613	665	11	individuals	individual	NOUN
cjgl-2613	665	12	who	who	PRON
cjgl-2613	665	13	comprise	comprise	VERB
cjgl-2613	665	14	a	a	DET
cjgl-2613	665	15	same	same	ADJ
cjgl-2613	665	16	-	-	PUNCT
cjgl-2613	665	17	sex	sex	NOUN
cjgl-2613	665	18	marriage	marriage	NOUN
cjgl-2613	665	19	reveals	reveal	VERB
cjgl-2613	665	20	that	that	SCONJ
cjgl-2613	665	21	such	such	ADJ
cjgl-2613	665	22	individuals	individual	NOUN
cjgl-2613	665	23	do	do	AUX
cjgl-2613	665	24	indeed	indeed	ADV
cjgl-2613	665	25	possess	possess	VERB
cjgl-2613	665	26	substantial	substantial	ADJ
cjgl-2613	665	27	rights	right	NOUN
cjgl-2613	665	28	under	under	ADP
cjgl-2613	665	29	state	state	NOUN
cjgl-2613	665	30	law	law	NOUN
cjgl-2613	665	31	evidencing	evidence	VERB
cjgl-2613	665	32	an	an	DET
cjgl-2613	665	33	equal	equal	ADJ
cjgl-2613	665	34	ownership	ownership	NOUN
cjgl-2613	665	35	interest	interest	NOUN
cjgl-2613	665	36	in	in	ADP
cjgl-2613	665	37	community	community	NOUN
cjgl-2613	665	38	income	income	NOUN
cjgl-2613	665	39	.	.	PUNCT
cjgl-2613	666	1	223	223	NUM
cjgl-2613	666	2	income	income	NOUN
cjgl-2613	666	3	from	from	ADP
cjgl-2613	666	4	the	the	DET
cjgl-2613	666	5	performance	performance	NOUN
cjgl-2613	666	6	of	of	ADP
cjgl-2613	666	7	services	service	NOUN
cjgl-2613	666	8	and	and	CCONJ
cjgl-2613	666	9	income	income	NOUN
cjgl-2613	666	10	from	from	ADP
cjgl-2613	666	11	property	property	NOUN
cjgl-2613	666	12	both	both	PRON
cjgl-2613	666	13	constitute	constitute	VERB
cjgl-2613	666	14	community	community	NOUN
cjgl-2613	666	15	income	income	NOUN
cjgl-2613	666	16	taxable	taxable	ADJ
cjgl-2613	666	17	to	to	ADP
cjgl-2613	666	18	both	both	DET
cjgl-2613	666	19	spouses	spouse	NOUN
cjgl-2613	666	20	based	base	VERB
cjgl-2613	666	21	on	on	ADP
cjgl-2613	666	22	each	each	DET
cjgl-2613	666	23	spouse	spouse	NOUN
cjgl-2613	666	24	's	's	PART
cjgl-2613	666	25	equal	equal	ADJ
cjgl-2613	666	26	ownership	ownership	NOUN
cjgl-2613	666	27	interest	interest	NOUN
cjgl-2613	666	28	in	in	ADP
cjgl-2613	666	29	community	community	NOUN
cjgl-2613	666	30	income.224	income.224	VERB
cjgl-2613	666	31	therefore	therefore	ADV
cjgl-2613	666	32	,	,	PUNCT
cjgl-2613	666	33	the	the	DET
cjgl-2613	666	34	irs	irs	PROPN
cjgl-2613	666	35	got	get	VERB
cjgl-2613	666	36	it	it	PRON
cjgl-2613	666	37	right	right	ADJ
cjgl-2613	666	38	:	:	PUNCT
cjgl-2613	666	39	same	same	ADJ
cjgl-2613	666	40	-	-	PUNCT
cjgl-2613	666	41	sex	sex	NOUN
cjgl-2613	666	42	married	married	ADJ
cjgl-2613	666	43	couples	couple	NOUN
cjgl-2613	666	44	should	should	AUX
cjgl-2613	666	45	calculate	calculate	VERB
cjgl-2613	666	46	income	income	NOUN
cjgl-2613	666	47	for	for	ADP
cjgl-2613	666	48	federal	federal	ADJ
cjgl-2613	666	49	income	income	NOUN
cjgl-2613	666	50	tax	tax	NOUN
cjgl-2613	666	51	purposes	purpose	NOUN
cjgl-2613	666	52	in	in	ADP
cjgl-2613	666	53	the	the	DET
cjgl-2613	666	54	same	same	ADJ
cjgl-2613	666	55	manner	manner	NOUN
cjgl-2613	666	56	as	as	ADP
cjgl-2613	666	57	heterosexual	heterosexual	ADJ
cjgl-2613	666	58	married	married	ADJ
cjgl-2613	666	59	couples	couple	NOUN
cjgl-2613	666	60	.	.	PUNCT
cjgl-2613	667	1	conclusion	conclusion	NOUN
cjgl-2613	667	2	doma	doma	NOUN
cjgl-2613	667	3	's	's	PART
cjgl-2613	667	4	marriage	marriage	NOUN
cjgl-2613	667	5	definition	definition	NOUN
cjgl-2613	667	6	,	,	PUNCT
cjgl-2613	667	7	i	i	PRON
cjgl-2613	667	8	u.s.c	u.s.c	ADJ
cjgl-2613	667	9	.	.	PUNCT
cjgl-2613	668	1	§	§	PROPN
cjgl-2613	668	2	7	7	NUM
cjgl-2613	668	3	,	,	PUNCT
cjgl-2613	668	4	should	should	AUX
cjgl-2613	668	5	be	be	AUX
cjgl-2613	668	6	repealed	repeal	VERB
cjgl-2613	668	7	.	.	PUNCT
cjgl-2613	669	1	doma	doma	PROPN
cjgl-2613	669	2	was	be	AUX
cjgl-2613	669	3	heralded	herald	VERB
cjgl-2613	669	4	as	as	ADP
cjgl-2613	669	5	legislation	legislation	NOUN
cjgl-2613	669	6	beneficial	beneficial	ADJ
cjgl-2613	669	7	to	to	ADP
cjgl-2613	669	8	traditional	traditional	ADJ
cjgl-2613	669	9	,	,	PUNCT
cjgl-2613	669	10	heterosexual	heterosexual	ADJ
cjgl-2613	669	11	marriage	marriage	NOUN
cjgl-2613	669	12	.	.	PUNCT
cjgl-2613	670	1	yet	yet	ADV
cjgl-2613	670	2	,	,	PUNCT
cjgl-2613	670	3	doma	doma	PROPN
cjgl-2613	670	4	creates	create	VERB
cjgl-2613	670	5	economic	economic	ADJ
cjgl-2613	670	6	inequities	inequity	NOUN
cjgl-2613	670	7	for	for	ADP
cjgl-2613	670	8	heterosexual	heterosexual	ADJ
cjgl-2613	670	9	couples	couple	NOUN
cjgl-2613	670	10	such	such	ADJ
cjgl-2613	670	11	that	that	SCONJ
cjgl-2613	670	12	many	many	ADJ
cjgl-2613	670	13	married	married	ADJ
cjgl-2613	670	14	heterosexual	heterosexual	ADJ
cjgl-2613	670	15	couples	couple	NOUN
cjgl-2613	670	16	pay	pay	VERB
cjgl-2613	670	17	more	more	ADJ
cjgl-2613	670	18	federal	federal	ADJ
cjgl-2613	670	19	income	income	NOUN
cjgl-2613	670	20	tax	tax	NOUN
cjgl-2613	670	21	than	than	ADP
cjgl-2613	670	22	samesex	samesex	NOUN
cjgl-2613	670	23	married	marry	VERB
cjgl-2613	670	24	couples	couple	NOUN
cjgl-2613	670	25	and	and	CCONJ
cjgl-2613	670	26	domestic	domestic	ADJ
cjgl-2613	670	27	partners	partner	NOUN
cjgl-2613	670	28	who	who	PRON
cjgl-2613	670	29	earn	earn	VERB
cjgl-2613	670	30	identical	identical	ADJ
cjgl-2613	670	31	incomes.225	incomes.225	NOUN
cjgl-2613	670	32	doma	doma	NOUN
cjgl-2613	670	33	does	do	AUX
cjgl-2613	670	34	not	not	PART
cjgl-2613	670	35	preclude	preclude	VERB
cjgl-2613	670	36	the	the	DET
cjgl-2613	670	37	federal	federal	ADJ
cjgl-2613	670	38	income	income	NOUN
cjgl-2613	670	39	tax	tax	NOUN
cjgl-2613	670	40	disparity	disparity	NOUN
cjgl-2613	670	41	between	between	ADP
cjgl-2613	670	42	domestic	domestic	ADJ
cjgl-2613	670	43	partners	partner	NOUN
cjgl-2613	670	44	and	and	CCONJ
cjgl-2613	670	45	heterosexual	heterosexual	ADJ
cjgl-2613	670	46	married	married	ADJ
cjgl-2613	670	47	couples	couple	NOUN
cjgl-2613	670	48	that	that	PRON
cjgl-2613	670	49	currently	currently	ADV
cjgl-2613	670	50	exists	exist	VERB
cjgl-2613	670	51	under	under	ADP
cjgl-2613	670	52	federal	federal	ADJ
cjgl-2613	670	53	income	income	NOUN
cjgl-2613	670	54	tax	tax	NOUN
cjgl-2613	670	55	laws	law	NOUN
cjgl-2613	670	56	,	,	PUNCT
cjgl-2613	670	57	226	226	NUM
cjgl-2613	670	58	221	221	NUM
cjgl-2613	670	59	see	see	VERB
cjgl-2613	670	60	community	community	NOUN
cjgl-2613	670	61	property	property	NOUN
cjgl-2613	670	62	,	,	PUNCT
cjgl-2613	670	63	supra	supra	PROPN
cjgl-2613	670	64	note	note	NOUN
cjgl-2613	670	65	25	25	NUM
cjgl-2613	670	66	(	(	PUNCT
cjgl-2613	670	67	"	"	PUNCT
cjgl-2613	670	68	[	[	X
cjgl-2613	670	69	a	a	X
cjgl-2613	670	70	]	]	X
cjgl-2613	670	71	person	person	NOUN
cjgl-2613	670	72	in	in	ADP
cjgl-2613	670	73	california	california	PROPN
cjgl-2613	670	74	who	who	PRON
cjgl-2613	670	75	is	be	AUX
cjgl-2613	670	76	married	married	ADJ
cjgl-2613	670	77	to	to	ADP
cjgl-2613	670	78	a	a	DET
cjgl-2613	670	79	person	person	NOUN
cjgl-2613	670	80	of	of	ADP
cjgl-2613	670	81	the.same	the.same	NOUN
cjgl-2613	670	82	sex	sex	NOUN
cjgl-2613	670	83	generally	generally	ADV
cjgl-2613	670	84	must	must	AUX
cjgl-2613	670	85	report	report	VERB
cjgl-2613	670	86	half	half	DET
cjgl-2613	670	87	the	the	DET
cjgl-2613	670	88	combined	combined	ADJ
cjgl-2613	670	89	community	community	NOUN
cjgl-2613	670	90	income	income	NOUN
cjgl-2613	670	91	earned	earn	VERB
cjgl-2613	670	92	by	by	ADP
cjgl-2613	670	93	the	the	DET
cjgl-2613	670	94	individual	individual	NOUN
cjgl-2613	670	95	and	and	CCONJ
cjgl-2613	670	96	his	his	PRON
cjgl-2613	670	97	or	or	CCONJ
cjgl-2613	670	98	her	her	PRON
cjgl-2613	670	99	same	same	ADJ
cjgl-2613	670	100	-	-	PUNCT
cjgl-2613	670	101	sex	sex	NOUN
cjgl-2613	670	102	spouse	spouse	NOUN
cjgl-2613	670	103	.	.	PUNCT
cjgl-2613	670	104	"	"	PUNCT
cjgl-2613	670	105	)	)	PUNCT
cjgl-2613	670	106	.	.	PUNCT
cjgl-2613	671	1	222	222	NUM
cjgl-2613	671	2	see	see	VERB
cjgl-2613	671	3	supra	supra	PROPN
cjgl-2613	671	4	part	part	NOUN
cjgl-2613	671	5	i11	i11	ADJ
cjgl-2613	671	6	.	.	PUNCT
cjgl-2613	672	1	a.	a.	NOUN
cjgl-2613	672	2	223	223	NUM
cjgl-2613	672	3	see	see	VERB
cjgl-2613	672	4	cal	cal	PROPN
cjgl-2613	672	5	.	.	PUNCT
cjgl-2613	673	1	fam	fam	PROPN
cjgl-2613	673	2	.	.	PUNCT
cjgl-2613	674	1	code	code	PROPN
cjgl-2613	674	2	§	§	PROPN
cjgl-2613	674	3	751	751	NUM
cjgl-2613	674	4	(	(	PUNCT
cjgl-2613	674	5	2011	2011	NUM
cjgl-2613	674	6	)	)	PUNCT
cjgl-2613	674	7	(	(	PUNCT
cjgl-2613	674	8	"	"	PUNCT
cjgl-2613	674	9	the	the	DET
cjgl-2613	674	10	respective	respective	ADJ
cjgl-2613	674	11	interest	interest	NOUN
cjgl-2613	674	12	of	of	ADP
cjgl-2613	674	13	[	[	X
cjgl-2613	674	14	each	each	DET
cjgl-2613	674	15	spouse	spouse	NOUN
cjgl-2613	674	16	]	]	PUNCT
cjgl-2613	674	17	in	in	ADP
cjgl-2613	674	18	community	community	NOUN
cjgl-2613	674	19	property	property	NOUN
cjgl-2613	674	20	during	during	ADP
cjgl-2613	674	21	continuance	continuance	NOUN
cjgl-2613	674	22	of	of	ADP
cjgl-2613	674	23	the	the	DET
cjgl-2613	674	24	marriage	marriage	NOUN
cjgl-2613	674	25	relationship	relationship	NOUN
cjgl-2613	674	26	are	be	AUX
cjgl-2613	674	27	present	present	ADJ
cjgl-2613	674	28	,	,	PUNCT
cjgl-2613	674	29	existing	exist	VERB
cjgl-2613	674	30	,	,	PUNCT
cjgl-2613	674	31	and	and	CCONJ
cjgl-2613	674	32	equal	equal	ADJ
cjgl-2613	674	33	interests	interest	NOUN
cjgl-2613	674	34	.	.	PUNCT
cjgl-2613	675	1	"	"	PUNCT
cjgl-2613	675	2	)	)	PUNCT
cjgl-2613	675	3	.	.	PUNCT
cjgl-2613	676	1	earnings	earning	NOUN
cjgl-2613	676	2	,	,	PUNCT
cjgl-2613	676	3	income	income	NOUN
cjgl-2613	676	4	,	,	PUNCT
cjgl-2613	676	5	or	or	CCONJ
cjgl-2613	676	6	receipts	receipt	NOUN
cjgl-2613	676	7	that	that	PRON
cjgl-2613	676	8	are	be	AUX
cjgl-2613	676	9	considered	consider	VERB
cjgl-2613	676	10	community	community	NOUN
cjgl-2613	676	11	property	property	NOUN
cjgl-2613	676	12	pursuant	pursuant	NOUN
cjgl-2613	676	13	to	to	ADP
cjgl-2613	676	14	state	state	NOUN
cjgl-2613	676	15	law	law	NOUN
cjgl-2613	676	16	are	be	AUX
cjgl-2613	676	17	also	also	ADV
cjgl-2613	676	18	by	by	ADP
cjgl-2613	676	19	definition	definition	NOUN
cjgl-2613	676	20	community	community	NOUN
cjgl-2613	676	21	income	income	NOUN
cjgl-2613	676	22	.	.	PUNCT
cjgl-2613	677	1	see	see	VERB
cjgl-2613	677	2	i	i	PRON
cjgl-2613	677	3	m.	m.	NOUN
cjgl-2613	677	4	§	§	PROPN
cjgl-2613	677	5	760	760	NUM
cjgl-2613	677	6	(	(	PUNCT
cjgl-2613	677	7	2011	2011	NUM
cjgl-2613	677	8	)	)	PUNCT
cjgl-2613	677	9	.	.	PUNCT
cjgl-2613	678	1	224	224	NUM
cjgl-2613	678	2	see	see	VERB
cjgl-2613	678	3	cases	case	NOUN
cjgl-2613	678	4	cited	cite	VERB
cjgl-2613	678	5	supra	supra	PROPN
cjgl-2613	678	6	note	note	NOUN
cjgl-2613	678	7	115	115	NUM
cjgl-2613	678	8	.	.	PUNCT
cjgl-2613	679	1	225	225	NUM
cjgl-2613	679	2	see	see	VERB
cjgl-2613	679	3	supra	supra	ADJ
cjgl-2613	679	4	tables	table	NOUN
cjgl-2613	679	5	i	i	PRON
cjgl-2613	679	6	and	and	CCONJ
cjgl-2613	680	1	2	2	NUM
cjgl-2613	680	2	.	.	X
cjgl-2613	680	3	226	226	NUM
cjgl-2613	680	4	see	see	VERB
cjgl-2613	680	5	supra	supra	PROPN
cjgl-2613	680	6	part	part	PROPN
cjgl-2613	680	7	ii	ii	PROPN
cjgl-2613	680	8	.	.	PUNCT
cjgl-2613	681	1	columbia	columbia	PROPN
cjgl-2613	681	2	journal	journal	PROPN
cjgl-2613	681	3	of	of	ADP
cjgl-2613	681	4	gender	gender	NOUN
cjgl-2613	681	5	and	and	CCONJ
cjgl-2613	681	6	law	law	NOUN
cjgl-2613	682	1	but	but	CCONJ
cjgl-2613	682	2	it	it	PRON
cjgl-2613	682	3	does	do	AUX
cjgl-2613	682	4	compel	compel	VERB
cjgl-2613	682	5	disparate	disparate	ADJ
cjgl-2613	682	6	federal	federal	ADJ
cjgl-2613	682	7	income	income	NOUN
cjgl-2613	682	8	tax	tax	NOUN
cjgl-2613	682	9	liabilities	liability	NOUN
cjgl-2613	682	10	between	between	ADP
cjgl-2613	682	11	married	married	ADJ
cjgl-2613	682	12	same	same	ADJ
cjgl-2613	682	13	-	-	PUNCT
cjgl-2613	682	14	sex	sex	NOUN
cjgl-2613	682	15	and	and	CCONJ
cjgl-2613	682	16	heterosexual	heterosexual	ADJ
cjgl-2613	682	17	couples	couple	NOUN
cjgl-2613	682	18	,	,	PUNCT
cjgl-2613	682	19	often	often	ADV
cjgl-2613	682	20	to	to	ADP
cjgl-2613	682	21	the	the	DET
cjgl-2613	682	22	detriment	detriment	NOUN
cjgl-2613	682	23	of	of	ADP
cjgl-2613	682	24	heterosexual	heterosexual	ADJ
cjgl-2613	682	25	couples	couple	NOUN
cjgl-2613	682	26	.	.	PUNCT
cjgl-2613	683	1	227	227	NUM
cjgl-2613	683	2	thus	thus	ADV
cjgl-2613	683	3	,	,	PUNCT
cjgl-2613	683	4	doma	doma	PROPN
cjgl-2613	683	5	's	's	PART
cjgl-2613	683	6	harmful	harmful	ADJ
cjgl-2613	683	7	effects	effect	NOUN
cjgl-2613	683	8	are	be	AUX
cjgl-2613	683	9	broader	broad	ADJ
cjgl-2613	683	10	than	than	ADP
cjgl-2613	683	11	what	what	PRON
cjgl-2613	683	12	has	have	AUX
cjgl-2613	683	13	been	be	AUX
cjgl-2613	683	14	discussed	discuss	VERB
cjgl-2613	683	15	in	in	ADP
cjgl-2613	683	16	the	the	DET
cjgl-2613	683	17	mainstream	mainstream	NOUN
cjgl-2613	683	18	media	medium	NOUN
cjgl-2613	683	19	.	.	PUNCT
cjgl-2613	684	1	the	the	DET
cjgl-2613	684	2	interest	interest	NOUN
cjgl-2613	684	3	same	same	ADJ
cjgl-2613	684	4	-	-	PUNCT
cjgl-2613	684	5	sex	sex	NOUN
cjgl-2613	684	6	couples	couple	NOUN
cjgl-2613	684	7	have	have	AUX
cjgl-2613	684	8	in	in	ADP
cjgl-2613	684	9	achieving	achieve	VERB
cjgl-2613	684	10	recognition	recognition	NOUN
cjgl-2613	684	11	for	for	ADP
cjgl-2613	684	12	purposes	purpose	NOUN
cjgl-2613	684	13	of	of	ADP
cjgl-2613	684	14	federal	federal	ADJ
cjgl-2613	684	15	law	law	NOUN
cjgl-2613	684	16	may	may	AUX
cjgl-2613	684	17	be	be	AUX
cjgl-2613	684	18	accommodated	accommodate	VERB
cjgl-2613	684	19	because	because	SCONJ
cjgl-2613	684	20	their	their	PRON
cjgl-2613	684	21	interest	interest	NOUN
cjgl-2613	684	22	converges	converge	VERB
cjgl-2613	684	23	with	with	ADP
cjgl-2613	684	24	the	the	DET
cjgl-2613	684	25	interest	interest	NOUN
cjgl-2613	684	26	heterosexual	heterosexual	ADJ
cjgl-2613	684	27	married	married	ADJ
cjgl-2613	684	28	couples	couple	NOUN
cjgl-2613	684	29	have	have	AUX
cjgl-2613	684	30	in	in	ADP
cjgl-2613	684	31	not	not	PART
cjgl-2613	684	32	paying	pay	VERB
cjgl-2613	684	33	more	more	ADJ
cjgl-2613	684	34	federal	federal	ADJ
cjgl-2613	684	35	income	income	NOUN
cjgl-2613	684	36	tax	tax	NOUN
cjgl-2613	684	37	than	than	ADP
cjgl-2613	684	38	their	their	PRON
cjgl-2613	684	39	same	same	ADJ
cjgl-2613	684	40	-	-	PUNCT
cjgl-2613	684	41	sex	sex	NOUN
cjgl-2613	684	42	counterparts.228	counterparts.228	NOUN
cjgl-2613	684	43	doma	doma	NOUN
cjgl-2613	684	44	causes	cause	VERB
cjgl-2613	684	45	economic	economic	ADJ
cjgl-2613	684	46	burdens	burden	NOUN
cjgl-2613	684	47	at	at	ADP
cjgl-2613	684	48	the	the	DET
cjgl-2613	684	49	federal	federal	ADJ
cjgl-2613	684	50	level	level	NOUN
cjgl-2613	684	51	as	as	ADV
cjgl-2613	684	52	well	well	ADV
cjgl-2613	684	53	as	as	ADP
cjgl-2613	684	54	the	the	DET
cjgl-2613	684	55	state	state	NOUN
cjgl-2613	684	56	level	level	NOUN
cjgl-2613	684	57	.	.	PUNCT
cjgl-2613	685	1	doma	doma	PROPN
cjgl-2613	685	2	contributes	contribute	VERB
cjgl-2613	685	3	to	to	ADP
cjgl-2613	685	4	our	our	PRON
cjgl-2613	685	5	federal	federal	ADJ
cjgl-2613	685	6	budget	budget	NOUN
cjgl-2613	685	7	deficit	deficit	NOUN
cjgl-2613	685	8	by	by	ADP
cjgl-2613	685	9	denying	deny	VERB
cjgl-2613	685	10	federal	federal	ADJ
cjgl-2613	685	11	revenues	revenue	NOUN
cjgl-2613	685	12	that	that	PRON
cjgl-2613	685	13	would	would	AUX
cjgl-2613	685	14	be	be	AUX
cjgl-2613	685	15	available	available	ADJ
cjgl-2613	685	16	were	be	AUX
cjgl-2613	685	17	doma	doma	NOUN
cjgl-2613	685	18	not	not	PART
cjgl-2613	685	19	in	in	ADP
cjgl-2613	685	20	existence	existence	NOUN
cjgl-2613	685	21	.	.	PUNCT
cjgl-2613	686	1	229	229	NUM
cjgl-2613	686	2	state	state	NOUN
cjgl-2613	686	3	budgets	budget	NOUN
cjgl-2613	686	4	may	may	AUX
cjgl-2613	686	5	also	also	ADV
cjgl-2613	686	6	be	be	AUX
cjgl-2613	686	7	adversely	adversely	ADV
cjgl-2613	686	8	affected	affect	VERB
cjgl-2613	686	9	by	by	ADP
cjgl-2613	686	10	doma	doma	NOUN
cjgl-2613	686	11	as	as	SCONJ
cjgl-2613	686	12	it	it	PRON
cjgl-2613	686	13	creates	create	VERB
cjgl-2613	686	14	additional	additional	ADJ
cjgl-2613	686	15	costs	cost	NOUN
cjgl-2613	686	16	for	for	ADP
cjgl-2613	686	17	many	many	ADJ
cjgl-2613	686	18	state	state	NOUN
cjgl-2613	686	19	taxing	tax	VERB
cjgl-2613	686	20	authorities	authority	NOUN
cjgl-2613	686	21	.	.	PUNCT
cjgl-2613	687	1	states	state	NOUN
cjgl-2613	687	2	that	that	PRON
cjgl-2613	687	3	recognize	recognize	VERB
cjgl-2613	687	4	same	same	ADJ
cjgl-2613	687	5	-	-	PUNCT
cjgl-2613	687	6	sex	sex	NOUN
cjgl-2613	687	7	marriage	marriage	NOUN
cjgl-2613	687	8	and	and	CCONJ
cjgl-2613	687	9	domestic	domestic	ADJ
cjgl-2613	687	10	partnerships	partnership	NOUN
cjgl-2613	687	11	are	be	AUX
cjgl-2613	687	12	significantly	significantly	ADV
cjgl-2613	687	13	disadvantaged	disadvantaged	ADJ
cjgl-2613	687	14	due	due	ADP
cjgl-2613	687	15	to	to	ADP
cjgl-2613	687	16	the	the	DET
cjgl-2613	687	17	additional	additional	ADJ
cjgl-2613	687	18	expenditures	expenditure	NOUN
cjgl-2613	687	19	necessary	necessary	ADJ
cjgl-2613	687	20	for	for	SCONJ
cjgl-2613	687	21	tax	tax	NOUN
cjgl-2613	687	22	compliance	compliance	NOUN
cjgl-2613	687	23	purposes	purpose	NOUN
cjgl-2613	687	24	to	to	PART
cjgl-2613	687	25	reconcile	reconcile	VERB
cjgl-2613	687	26	the	the	DET
cjgl-2613	687	27	disparity	disparity	NOUN
cjgl-2613	687	28	between	between	ADP
cjgl-2613	687	29	federal	federal	ADJ
cjgl-2613	687	30	income	income	NOUN
cjgl-2613	687	31	tax	tax	NOUN
cjgl-2613	687	32	returns	return	NOUN
cjgl-2613	687	33	,	,	PUNCT
cjgl-2613	687	34	which	which	PRON
cjgl-2613	687	35	do	do	AUX
cjgl-2613	687	36	not	not	PART
cjgl-2613	687	37	permit	permit	VERB
cjgl-2613	687	38	same	same	ADJ
cjgl-2613	687	39	-	-	PUNCT
cjgl-2613	687	40	sex	sex	NOUN
cjgl-2613	687	41	married	married	ADJ
cjgl-2613	687	42	couples	couple	NOUN
cjgl-2613	687	43	and	and	CCONJ
cjgl-2613	687	44	domestic	domestic	ADJ
cjgl-2613	687	45	partners	partner	NOUN
cjgl-2613	687	46	to	to	PART
cjgl-2613	687	47	file	file	VERB
cjgl-2613	687	48	jointly	jointly	ADV
cjgl-2613	687	49	,	,	PUNCT
cjgl-2613	687	50	and	and	CCONJ
cjgl-2613	687	51	state	state	NOUN
cjgl-2613	687	52	income	income	NOUN
cjgl-2613	687	53	tax	tax	NOUN
cjgl-2613	687	54	returns	return	NOUN
cjgl-2613	687	55	,	,	PUNCT
cjgl-2613	687	56	which	which	PRON
cjgl-2613	687	57	often	often	ADV
cjgl-2613	687	58	mandate	mandate	VERB
cjgl-2613	687	59	just	just	ADV
cjgl-2613	687	60	the	the	DET
cjgl-2613	687	61	opposite	opposite	NOUN
cjgl-2613	687	62	.	.	PUNCT
cjgl-2613	688	1	the	the	DET
cjgl-2613	688	2	ultimate	ultimate	ADJ
cjgl-2613	688	3	consequence	consequence	NOUN
cjgl-2613	688	4	is	be	AUX
cjgl-2613	688	5	that	that	SCONJ
cjgl-2613	688	6	these	these	DET
cjgl-2613	688	7	additional	additional	ADJ
cjgl-2613	688	8	expenditures	expenditure	NOUN
cjgl-2613	688	9	must	must	AUX
cjgl-2613	688	10	be	be	AUX
cjgl-2613	688	11	absorbed	absorb	VERB
cjgl-2613	688	12	by	by	ADP
cjgl-2613	688	13	all	all	DET
cjgl-2613	688	14	citizens	citizen	NOUN
cjgl-2613	688	15	.	.	PUNCT
cjgl-2613	689	1	contrary	contrary	ADJ
cjgl-2613	689	2	to	to	ADP
cjgl-2613	689	3	federalist	federalist	ADJ
cjgl-2613	689	4	principles	principle	NOUN
cjgl-2613	689	5	and	and	CCONJ
cjgl-2613	689	6	the	the	DET
cjgl-2613	689	7	balance	balance	NOUN
cjgl-2613	689	8	of	of	ADP
cjgl-2613	689	9	authority	authority	NOUN
cjgl-2613	689	10	between	between	ADP
cjgl-2613	689	11	state	state	NOUN
cjgl-2613	689	12	and	and	CCONJ
cjgl-2613	689	13	federal	federal	ADJ
cjgl-2613	689	14	governments	government	NOUN
cjgl-2613	689	15	,	,	PUNCT
cjgl-2613	689	16	the	the	DET
cjgl-2613	689	17	additional	additional	ADJ
cjgl-2613	689	18	costs	cost	NOUN
cjgl-2613	689	19	incurred	incur	VERB
cjgl-2613	689	20	by	by	ADP
cjgl-2613	689	21	many	many	ADJ
cjgl-2613	689	22	state	state	NOUN
cjgl-2613	689	23	taxing	tax	VERB
cjgl-2613	689	24	authorities	authority	NOUN
cjgl-2613	689	25	may	may	AUX
cjgl-2613	689	26	lead	lead	VERB
cjgl-2613	689	27	some	some	PRON
cjgl-2613	689	28	to	to	PART
cjgl-2613	689	29	argue	argue	VERB
cjgl-2613	689	30	that	that	SCONJ
cjgl-2613	689	31	the	the	DET
cjgl-2613	689	32	federal	federal	ADJ
cjgl-2613	689	33	government	government	NOUN
cjgl-2613	689	34	actually	actually	ADV
cjgl-2613	689	35	penalizes	penalize	VERB
cjgl-2613	689	36	states	state	NOUN
cjgl-2613	689	37	for	for	ADP
cjgl-2613	689	38	choosing	choose	VERB
cjgl-2613	689	39	to	to	PART
cjgl-2613	689	40	recognize	recognize	VERB
cjgl-2613	689	41	same	same	ADJ
cjgl-2613	689	42	-	-	PUNCT
cjgl-2613	689	43	sex	sex	NOUN
cjgl-2613	689	44	marriage	marriage	NOUN
cjgl-2613	689	45	and	and	CCONJ
cjgl-2613	689	46	domestic	domestic	ADJ
cjgl-2613	689	47	partnerships	partnership	NOUN
cjgl-2613	689	48	.	.	PUNCT
cjgl-2613	690	1	227	227	NUM
cjgl-2613	690	2	see	see	VERB
cjgl-2613	690	3	supra	supra	PROPN
cjgl-2613	690	4	part	part	PROPN
cjgl-2613	690	5	ill	ill	PROPN
cjgl-2613	690	6	.	.	PUNCT
cjgl-2613	691	1	228	228	NUM
cjgl-2613	692	1	some	some	DET
cjgl-2613	692	2	scholars	scholar	NOUN
cjgl-2613	692	3	have	have	AUX
cjgl-2613	692	4	cautioned	caution	VERB
cjgl-2613	692	5	against	against	ADP
cjgl-2613	692	6	reliance	reliance	NOUN
cjgl-2613	692	7	on	on	ADP
cjgl-2613	692	8	the	the	DET
cjgl-2613	692	9	interest	interest	NOUN
cjgl-2613	692	10	convergence	convergence	NOUN
cjgl-2613	692	11	theory	theory	NOUN
cjgl-2613	692	12	.	.	PUNCT
cjgl-2613	693	1	see	see	VERB
cjgl-2613	693	2	,	,	PUNCT
cjgl-2613	693	3	e.g.	e.g.	ADV
cjgl-2613	693	4	,	,	PUNCT
cjgl-2613	693	5	shalanda	shalanda	PROPN
cjgl-2613	693	6	baker	baker	PROPN
cjgl-2613	693	7	,	,	PUNCT
cjgl-2613	693	8	telling	tell	VERB
cjgl-2613	693	9	:	:	PUNCT
cjgl-2613	693	10	living	live	VERB
cjgl-2613	693	11	with	with	ADP
cjgl-2613	693	12	"	"	PUNCT
cjgl-2613	693	13	don	don	PROPN
cjgl-2613	693	14	'	'	PROPN
cjgl-2613	693	15	t	t	NOUN
cjgl-2613	693	16	ask	ask	NOUN
cjgl-2613	693	17	,	,	PUNCT
cjgl-2613	693	18	do	do	AUX
cjgl-2613	693	19	n't	not	PART
cjgl-2613	693	20	tell	tell	VERB
cjgl-2613	693	21	,	,	PUNCT
cjgl-2613	693	22	"	"	PUNCT
cjgl-2613	693	23	57	57	NUM
cjgl-2613	693	24	j.	j.	PROPN
cjgl-2613	693	25	legal	legal	ADJ
cjgl-2613	693	26	educ	educ	NOUN
cjgl-2613	693	27	.	.	PUNCT
cjgl-2613	694	1	187	187	NUM
cjgl-2613	694	2	,	,	PUNCT
cjgl-2613	694	3	193	193	NUM
cjgl-2613	694	4	(	(	PUNCT
cjgl-2613	694	5	2007	2007	NUM
cjgl-2613	694	6	)	)	PUNCT
cjgl-2613	694	7	(	(	PUNCT
cjgl-2613	694	8	"	"	PUNCT
cjgl-2613	694	9	1	1	NUM
cjgl-2613	694	10	disagree	disagree	VERB
cjgl-2613	694	11	with	with	ADP
cjgl-2613	694	12	this	this	PRON
cjgl-2613	694	13	as	as	ADP
cjgl-2613	694	14	a	a	DET
cjgl-2613	694	15	principle	principle	NOUN
cjgl-2613	694	16	of	of	ADP
cjgl-2613	694	17	advocacy	advocacy	NOUN
cjgl-2613	694	18	going	go	VERB
cjgl-2613	694	19	forward	forward	ADV
cjgl-2613	694	20	,	,	PUNCT
cjgl-2613	694	21	because	because	SCONJ
cjgl-2613	694	22	once	once	SCONJ
cjgl-2613	694	23	the	the	DET
cjgl-2613	694	24	interests	interest	NOUN
cjgl-2613	694	25	of	of	ADP
cjgl-2613	694	26	the	the	DET
cjgl-2613	694	27	minority	minority	NOUN
cjgl-2613	694	28	and	and	CCONJ
cjgl-2613	694	29	majority	majority	NOUN
cjgl-2613	694	30	diverge	diverge	NOUN
cjgl-2613	694	31	,	,	PUNCT
cjgl-2613	694	32	minorities	minority	NOUN
cjgl-2613	694	33	are	be	AUX
cjgl-2613	694	34	often	often	ADV
cjgl-2613	694	35	left	leave	VERB
cjgl-2613	694	36	with	with	ADP
cjgl-2613	694	37	a	a	DET
cjgl-2613	694	38	rights	right	NOUN
cjgl-2613	694	39	vacuum	vacuum	NOUN
cjgl-2613	694	40	.	.	PUNCT
cjgl-2613	694	41	"	"	PUNCT
cjgl-2613	694	42	)	)	PUNCT
cjgl-2613	694	43	229	229	NUM
cjgl-2613	694	44	budgetary	budgetary	ADJ
cjgl-2613	694	45	impact	impact	NOUN
cjgl-2613	694	46	,	,	PUNCT
cjgl-2613	694	47	supra	supra	PROPN
cjgl-2613	694	48	note	note	NOUN
cjgl-2613	694	49	15	15	NUM
cjgl-2613	694	50	.	.	PUNCT
cjgl-2613	695	1	columbia	columbia	PROPN
cjgl-2613	695	2	journal	journal	PROPN
cjgl-2613	695	3	of	of	ADP
cjgl-2613	695	4	gender	gender	NOUN
cjgl-2613	695	5	and	and	CCONJ
cjgl-2613	695	6	law	law	NOUN
cjgl-2613	695	7	in	in	ADP
cjgl-2613	695	8	addition	addition	NOUN
cjgl-2613	695	9	,	,	PUNCT
cjgl-2613	695	10	doma	doma	PROPN
cjgl-2613	695	11	violates	violate	VERB
cjgl-2613	695	12	the	the	DET
cjgl-2613	695	13	principle	principle	NOUN
cjgl-2613	695	14	of	of	ADP
cjgl-2613	695	15	equal	equal	ADJ
cjgl-2613	695	16	treatment	treatment	NOUN
cjgl-2613	695	17	of	of	ADP
cjgl-2613	695	18	married	married	ADJ
cjgl-2613	695	19	couples	couple	NOUN
cjgl-2613	695	20	.	.	PUNCT
cjgl-2613	696	1	"	"	PUNCT
cjgl-2613	696	2	according	accord	VERB
cjgl-2613	696	3	to	to	ADP
cjgl-2613	696	4	the	the	DET
cjgl-2613	696	5	principle	principle	NOUN
cjgl-2613	696	6	of	of	ADP
cjgl-2613	696	7	equal	equal	ADJ
cjgl-2613	696	8	treatment	treatment	NOUN
cjgl-2613	696	9	,	,	PUNCT
cjgl-2613	696	10	married	married	ADJ
cjgl-2613	696	11	couples	couple	NOUN
cjgl-2613	696	12	who	who	PRON
cjgl-2613	696	13	have	have	VERB
cjgl-2613	696	14	equal	equal	ADJ
cjgl-2613	696	15	incomes	income	NOUN
cjgl-2613	696	16	should	should	AUX
cjgl-2613	696	17	pay	pay	VERB
cjgl-2613	696	18	the	the	DET
cjgl-2613	696	19	same	same	ADJ
cjgl-2613	696	20	income	income	NOUN
cjgl-2613	696	21	taxes	taxis	NOUN
cjgl-2613	696	22	.	.	PUNCT
cjgl-2613	697	1	'	'	PUNCT
cjgl-2613	697	2	230	230	NUM
cjgl-2613	697	3	table	table	NOUN
cjgl-2613	697	4	2	2	NUM
cjgl-2613	697	5	confirms	confirm	VERB
cjgl-2613	697	6	that	that	SCONJ
cjgl-2613	697	7	same	same	ADJ
cjgl-2613	697	8	-	-	PUNCT
cjgl-2613	697	9	sex	sex	NOUN
cjgl-2613	697	10	married	married	ADJ
cjgl-2613	697	11	couples	couple	NOUN
cjgl-2613	697	12	and	and	CCONJ
cjgl-2613	697	13	heterosexual	heterosexual	ADJ
cjgl-2613	697	14	married	married	ADJ
cjgl-2613	697	15	couples	couple	NOUN
cjgl-2613	697	16	do	do	AUX
cjgl-2613	697	17	not	not	PART
cjgl-2613	697	18	pay	pay	VERB
cjgl-2613	697	19	the	the	DET
cjgl-2613	697	20	same	same	ADJ
cjgl-2613	697	21	federal	federal	ADJ
cjgl-2613	697	22	income	income	NOUN
cjgl-2613	697	23	taxes	taxis	NOUN
cjgl-2613	697	24	even	even	ADV
cjgl-2613	697	25	when	when	SCONJ
cjgl-2613	697	26	they	they	PRON
cjgl-2613	697	27	have	have	VERB
cjgl-2613	697	28	equal	equal	ADJ
cjgl-2613	697	29	incomes	income	NOUN
cjgl-2613	697	30	.	.	PUNCT
cjgl-2613	698	1	because	because	SCONJ
cjgl-2613	698	2	same	same	ADJ
cjgl-2613	698	3	-	-	PUNCT
cjgl-2613	698	4	sex	sex	NOUN
cjgl-2613	698	5	married	married	ADJ
cjgl-2613	698	6	couples	couple	NOUN
cjgl-2613	698	7	are	be	AUX
cjgl-2613	698	8	treated	treat	VERB
cjgl-2613	698	9	as	as	ADP
cjgl-2613	698	10	unmarried	unmarried	ADJ
cjgl-2613	698	11	persons	person	NOUN
cjgl-2613	698	12	for	for	ADP
cjgl-2613	698	13	purposes	purpose	NOUN
cjgl-2613	698	14	of	of	ADP
cjgl-2613	698	15	federal	federal	ADJ
cjgl-2613	698	16	law	law	NOUN
cjgl-2613	698	17	,	,	PUNCT
cjgl-2613	698	18	231	231	NUM
cjgl-2613	698	19	doma	doma	NOUN
cjgl-2613	698	20	blatantly	blatantly	ADV
cjgl-2613	698	21	exposes	expose	VERB
cjgl-2613	698	22	the	the	DET
cjgl-2613	698	23	marriage	marriage	NOUN
cjgl-2613	698	24	tax	tax	NOUN
cjgl-2613	698	25	penalty	penalty	NOUN
cjgl-2613	698	26	and	and	CCONJ
cjgl-2613	698	27	possibly	possibly	ADV
cjgl-2613	698	28	discourages	discourage	VERB
cjgl-2613	698	29	traditional	traditional	ADJ
cjgl-2613	698	30	,	,	PUNCT
cjgl-2613	698	31	heterosexual	heterosexual	ADJ
cjgl-2613	698	32	marriage	marriage	NOUN
cjgl-2613	698	33	in	in	ADP
cjgl-2613	698	34	the	the	DET
cjgl-2613	698	35	process	process	NOUN
cjgl-2613	698	36	.	.	PUNCT
cjgl-2613	699	1	the	the	DET
cjgl-2613	699	2	discriminatory	discriminatory	ADJ
cjgl-2613	699	3	nature	nature	NOUN
cjgl-2613	699	4	of	of	ADP
cjgl-2613	699	5	doma	doma	PROPN
cjgl-2613	699	6	creates	create	VERB
cjgl-2613	699	7	inequity	inequity	NOUN
cjgl-2613	699	8	in	in	ADP
cjgl-2613	699	9	the	the	DET
cjgl-2613	699	10	system	system	NOUN
cjgl-2613	699	11	.	.	PUNCT
cjgl-2613	700	1	the	the	DET
cjgl-2613	700	2	elimination	elimination	NOUN
cjgl-2613	700	3	of	of	ADP
cjgl-2613	700	4	discriminatory	discriminatory	ADJ
cjgl-2613	700	5	provisions	provision	NOUN
cjgl-2613	700	6	that	that	PRON
cjgl-2613	700	7	cause	cause	VERB
cjgl-2613	700	8	heterosexualmarried	heterosexualmarrie	VERB
cjgl-2613	700	9	persons	person	NOUN
cjgl-2613	700	10	to	to	PART
cjgl-2613	700	11	pay	pay	VERB
cjgl-2613	700	12	more	more	ADJ
cjgl-2613	700	13	federal	federal	ADJ
cjgl-2613	700	14	income	income	NOUN
cjgl-2613	700	15	tax	tax	NOUN
cjgl-2613	700	16	than	than	ADP
cjgl-2613	700	17	their	their	PRON
cjgl-2613	700	18	same	same	ADJ
cjgl-2613	700	19	-	-	PUNCT
cjgl-2613	700	20	sex	sex	NOUN
cjgl-2613	700	21	counterparts	counterpart	NOUN
cjgl-2613	700	22	might	might	AUX
cjgl-2613	700	23	just	just	ADV
cjgl-2613	700	24	be	be	AUX
cjgl-2613	700	25	the	the	DET
cjgl-2613	700	26	mutually	mutually	ADV
cjgl-2613	700	27	beneficial	beneficial	ADJ
cjgl-2613	700	28	interest	interest	NOUN
cjgl-2613	700	29	to	to	PART
cjgl-2613	700	30	prompt	prompt	VERB
cjgl-2613	700	31	congress	congress	PROPN
cjgl-2613	700	32	to	to	PART
cjgl-2613	700	33	recognize	recognize	VERB
cjgl-2613	700	34	same	same	ADJ
cjgl-2613	700	35	-	-	PUNCT
cjgl-2613	700	36	sex	sex	NOUN
cjgl-2613	700	37	legal	legal	ADJ
cjgl-2613	700	38	unions	union	NOUN
cjgl-2613	700	39	.	.	PUNCT
cjgl-2613	701	1	the	the	DET
cjgl-2613	701	2	repeal	repeal	NOUN
cjgl-2613	701	3	of	of	ADP
cjgl-2613	701	4	doma	doma	NOUN
cjgl-2613	701	5	's	's	PART
cjgl-2613	701	6	marriage	marriage	NOUN
cjgl-2613	701	7	definition	definition	NOUN
cjgl-2613	701	8	is	be	AUX
cjgl-2613	701	9	the	the	DET
cjgl-2613	701	10	first	first	ADJ
cjgl-2613	701	11	step	step	NOUN
cjgl-2613	701	12	necessary	necessary	ADJ
cjgl-2613	701	13	to	to	PART
cjgl-2613	701	14	restore	restore	VERB
cjgl-2613	701	15	equity	equity	NOUN
cjgl-2613	701	16	,	,	PUNCT
cjgl-2613	701	17	not	not	PART
cjgl-2613	701	18	only	only	ADV
cjgl-2613	701	19	on	on	ADP
cjgl-2613	701	20	behalf	behalf	NOUN
cjgl-2613	701	21	of	of	ADP
cjgl-2613	701	22	samesex	samesex	NOUN
cjgl-2613	701	23	couples	couple	NOUN
cjgl-2613	701	24	,	,	PUNCT
cjgl-2613	701	25	but	but	CCONJ
cjgl-2613	701	26	also	also	ADV
cjgl-2613	701	27	for	for	ADP
cjgl-2613	701	28	the	the	DET
cjgl-2613	701	29	benefit	benefit	NOUN
cjgl-2613	701	30	of	of	ADP
cjgl-2613	701	31	heterosexual	heterosexual	ADJ
cjgl-2613	701	32	couples	couple	NOUN
cjgl-2613	701	33	as	as	ADV
cjgl-2613	701	34	well	well	ADV
cjgl-2613	701	35	.	.	PUNCT
cjgl-2613	702	1	232	232	NUM
cjgl-2613	702	2	230	230	NUM
cjgl-2613	702	3	cong	cong	NOUN
cjgl-2613	702	4	.	.	PUNCT
cjgl-2613	703	1	budget	budget	NOUN
cjgl-2613	703	2	office	office	NOUN
cjgl-2613	703	3	,	,	PUNCT
cjgl-2613	703	4	for	for	ADP
cjgl-2613	703	5	better	well	ADJ
cjgl-2613	703	6	or	or	CCONJ
cjgl-2613	703	7	for	for	ADP
cjgl-2613	703	8	worse	bad	ADJ
cjgl-2613	703	9	:	:	PUNCT
cjgl-2613	703	10	marriage	marriage	NOUN
cjgl-2613	703	11	and	and	CCONJ
cjgl-2613	703	12	the	the	DET
cjgl-2613	703	13	federal	federal	ADJ
cjgl-2613	703	14	income	income	NOUN
cjgl-2613	703	15	tax	tax	NOUN
cjgl-2613	703	16	2	2	NUM
cjgl-2613	703	17	(	(	PUNCT
cjgl-2613	703	18	1997	1997	NUM
cjgl-2613	703	19	)	)	PUNCT
cjgl-2613	703	20	.	.	PUNCT
cjgl-2613	704	1	231	231	NUM
cjgl-2613	704	2	see	see	VERB
cjgl-2613	704	3	doma	doma	NOUN
cjgl-2613	704	4	's	's	PART
cjgl-2613	704	5	marriage	marriage	NOUN
cjgl-2613	704	6	definition	definition	NOUN
cjgl-2613	704	7	,	,	PUNCT
cjgl-2613	704	8	supra	supra	PROPN
cjgl-2613	704	9	note	note	NOUN
cjgl-2613	704	10	7	7	NUM
cjgl-2613	704	11	.	.	NUM
cjgl-2613	704	12	232	232	NUM
cjgl-2613	705	1	it	it	PRON
cjgl-2613	705	2	appears	appear	VERB
cjgl-2613	705	3	that	that	SCONJ
cjgl-2613	705	4	support	support	NOUN
cjgl-2613	705	5	for	for	ADP
cjgl-2613	705	6	change	change	NOUN
cjgl-2613	705	7	may	may	AUX
cjgl-2613	705	8	be	be	AUX
cjgl-2613	705	9	growing	grow	VERB
cjgl-2613	705	10	.	.	PUNCT
cjgl-2613	706	1	the	the	DET
cjgl-2613	706	2	president	president	NOUN
cjgl-2613	706	3	recently	recently	ADV
cjgl-2613	706	4	directed	direct	VERB
cjgl-2613	706	5	the	the	DET
cjgl-2613	706	6	department	department	NOUN
cjgl-2613	706	7	of	of	ADP
cjgl-2613	706	8	justice	justice	NOUN
cjgl-2613	706	9	to	to	PART
cjgl-2613	706	10	stop	stop	VERB
cjgl-2613	706	11	defending	defend	VERB
cjgl-2613	706	12	doma	doma	NOUN
cjgl-2613	706	13	's	's	PART
cjgl-2613	706	14	marriage	marriage	NOUN
cjgl-2613	706	15	definition	definition	NOUN
cjgl-2613	706	16	.	.	PUNCT
cjgl-2613	707	1	see	see	VERB
cjgl-2613	707	2	letter	letter	NOUN
cjgl-2613	707	3	from	from	ADP
cjgl-2613	707	4	eric	eric	PROPN
cjgl-2613	707	5	holder	holder	PROPN
cjgl-2613	707	6	,	,	PUNCT
cjgl-2613	707	7	u.s	u.s	PROPN
cjgl-2613	707	8	.	.	PROPN
cjgl-2613	707	9	att'y	att'y	PROPN
cjgl-2613	707	10	gen	gen	PROPN
cjgl-2613	707	11	.	.	PROPN
cjgl-2613	707	12	,	,	PUNCT
cjgl-2613	707	13	to	to	ADP
cjgl-2613	707	14	john	john	PROPN
cjgl-2613	707	15	boehner	boehner	PROPN
cjgl-2613	707	16	,	,	PUNCT
cjgl-2613	707	17	speaker	speaker	NOUN
cjgl-2613	707	18	of	of	ADP
cjgl-2613	707	19	the	the	DET
cjgl-2613	707	20	h.r	h.r	PROPN
cjgl-2613	707	21	.	.	PROPN
cjgl-2613	707	22	(	(	PUNCT
cjgl-2613	707	23	feb	feb	PROPN
cjgl-2613	707	24	.	.	PROPN
cjgl-2613	707	25	23	23	NUM
cjgl-2613	707	26	,	,	PUNCT
cjgl-2613	707	27	2011	2011	NUM
cjgl-2613	707	28	)	)	PUNCT
cjgl-2613	707	29	,	,	PUNCT
cjgl-2613	707	30	available	available	ADJ
cjgl-2613	707	31	at	at	ADP
cjgl-2613	707	32	http://www.justice.gov/opa/pr/	http://www.justice.gov/opa/pr/	PROPN
cjgl-2613	707	33	201	201	NUM
cjgl-2613	707	34	i	i	NOUN
cjgl-2613	707	35	/	/	SYM
cjgl-2613	707	36	fcbruary	fcbruary	NOUN
cjgl-2613	707	37	/	/	SYM
cjgl-2613	708	1	i	i	PROPN
cjgl-2613	708	2	i-ag-223.html	i-ag-223.html	PUNCT
cjgl-2613	708	3	(	(	PUNCT
cjgl-2613	708	4	informing	inform	VERB
cjgl-2613	708	5	speaker	speaker	NOUN
cjgl-2613	708	6	bochncr	bochncr	NOUN
cjgl-2613	708	7	of	of	ADP
cjgl-2613	708	8	president	president	PROPN
cjgl-2613	708	9	obama	obama	PROPN
cjgl-2613	708	10	's	's	PART
cjgl-2613	708	11	instruction	instruction	NOUN
cjgl-2613	708	12	to	to	ADP
cjgl-2613	708	13	the	the	DET
cjgl-2613	708	14	dep't	dep't	NOUN
cjgl-2613	708	15	of	of	ADP
cjgl-2613	708	16	justice	justice	NOUN
cjgl-2613	708	17	to	to	PART
cjgl-2613	708	18	no	no	ADV
cjgl-2613	708	19	longer	long	ADV
cjgl-2613	708	20	defend	defend	VERB
cjgl-2613	708	21	doma	doma	PROPN
cjgl-2613	708	22	's	's	PART
cjgl-2613	708	23	marriage	marriage	NOUN
cjgl-2613	708	24	definition	definition	NOUN
cjgl-2613	708	25	)	)	PUNCT
cjgl-2613	708	26	.	.	PUNCT
cjgl-2613	709	1	columbia	columbia	PROPN
cjgl-2613	709	2	journal	journal	PROPN
cjgl-2613	709	3	of	of	ADP
cjgl-2613	709	4	gender	gender	NOUN
cjgl-2613	709	5	and	and	CCONJ
cjgl-2613	709	6	law	law	NOUN
cjgl-2613	709	7	issue	issue	NOUN
cjgl-2613	709	8	20.2	20.2	NUM
cjgl-2613	709	9	the	the	DET
cjgl-2613	709	10	spacious	spacious	ADJ
cjgl-2613	709	11	home	home	NOUN
cjgl-2613	709	12	of	of	ADP
cjgl-2613	709	13	today	today	NOUN
cjgl-2613	709	14	's	's	PART
cjgl-2613	709	15	feminist	feminist	ADJ
cjgl-2613	709	16	movement	movement	NOUN
cjgl-2613	709	17	.	.	PUNCT
cjgl-2613	710	1	the	the	DET
cjgl-2613	710	2	columbia	columbia	PROPN
cjgl-2613	710	3	journal	journal	PROPN
cjgl-2613	710	4	of	of	ADP
cjgl-2613	710	5	gender	gender	NOUN
cjgl-2613	710	6	and	and	CCONJ
cjgl-2613	710	7	law	law	NOUN
cjgl-2613	710	8	(	(	PUNCT
cjgl-2613	710	9	jgl	jgl	PROPN
cjgl-2613	710	10	)	)	PUNCT
cjgl-2613	710	11	is	be	AUX
cjgl-2613	710	12	published	publish	VERB
cjgl-2613	710	13	by	by	ADP
cjgl-2613	710	14	students	student	NOUN
cjgl-2613	710	15	at	at	ADP
cjgl-2613	710	16	columbia	columbia	PROPN
cjgl-2613	710	17	university	university	PROPN
cjgl-2613	710	18	school	school	NOUN
cjgl-2613	710	19	of	of	ADP
cjgl-2613	710	20	law	law	NOUN
cjgl-2613	710	21	,	,	PUNCT
cjgl-2613	710	22	435	435	NUM
cjgl-2613	710	23	west	west	PROPN
cjgl-2613	710	24	116th	116th	PROPN
cjgl-2613	710	25	street	street	PROPN
cjgl-2613	710	26	,	,	PUNCT
cjgl-2613	710	27	new	new	PROPN
cjgl-2613	710	28	york	york	PROPN
cjgl-2613	710	29	,	,	PUNCT
cjgl-2613	710	30	new	new	PROPN
cjgl-2613	710	31	york	york	PROPN
cjgl-2613	710	32	,	,	PUNCT
cjgl-2613	710	33	10027	10027	NUM
cjgl-2613	710	34	.	.	PUNCT
cjgl-2613	711	1	general	general	ADJ
cjgl-2613	711	2	correspondence	correspondence	NOUN
cjgl-2613	711	3	should	should	AUX
cjgl-2613	711	4	be	be	AUX
cjgl-2613	711	5	directed	direct	VERB
cjgl-2613	711	6	to	to	ADP
cjgl-2613	711	7	this	this	DET
cjgl-2613	711	8	address	address	NOUN
cjgl-2613	711	9	.	.	PUNCT
cjgl-2613	712	1	web	web	NOUN
cjgl-2613	712	2	address	address	NOUN
cjgl-2613	712	3	:	:	PUNCT
cjgl-2613	712	4	http://www.columbia.edu/cu/jgl/index.html	http://www.columbia.edu/cu/jgl/index.html	PROPN
cjgl-2613	712	5	e	e	NOUN
cjgl-2613	712	6	-	-	NOUN
cjgl-2613	712	7	mail	mail	NOUN
cjgl-2613	712	8	:	:	PUNCT
cjgl-2613	712	9	jmgen@law.columbia.edu	jmgen@law.columbia.edu	PROPN
cjgl-2613	712	10	subscriptions	subscription	NOUN
cjgl-2613	712	11	:	:	PUNCT
cjgl-2613	712	12	subscriptions	subscription	NOUN
cjgl-2613	712	13	are	be	AUX
cjgl-2613	712	14	$	$	SYM
cjgl-2613	712	15	65	65	NUM
cjgl-2613	712	16	per	per	ADP
cjgl-2613	712	17	volume	volume	NOUN
cjgl-2613	712	18	for	for	ADP
cjgl-2613	712	19	institutions	institution	NOUN
cjgl-2613	712	20	,	,	PUNCT
cjgl-2613	712	21	$	$	SYM
cjgl-2613	712	22	50	50	NUM
cjgl-2613	712	23	per	per	ADP
cjgl-2613	712	24	volume	volume	NOUN
cjgl-2613	712	25	for	for	ADP
cjgl-2613	712	26	public	public	ADJ
cjgl-2613	712	27	interest	interest	NOUN
cjgl-2613	712	28	organizations	organization	NOUN
cjgl-2613	712	29	,	,	PUNCT
cjgl-2613	712	30	$	$	SYM
cjgl-2613	712	31	40	40	NUM
cjgl-2613	712	32	per	per	ADP
cjgl-2613	712	33	volume	volume	NOUN
cjgl-2613	712	34	for	for	ADP
cjgl-2613	712	35	individuals	individual	NOUN
cjgl-2613	712	36	,	,	PUNCT
cjgl-2613	712	37	and	and	CCONJ
cjgl-2613	712	38	$	$	SYM
cjgl-2613	712	39	20	20	NUM
cjgl-2613	712	40	per	per	ADP
cjgl-2613	712	41	volume	volume	NOUN
cjgl-2613	712	42	for	for	ADP
cjgl-2613	712	43	current	current	ADJ
cjgl-2613	712	44	students	student	NOUN
cjgl-2613	712	45	.	.	PUNCT
cjgl-2613	713	1	for	for	ADP
cjgl-2613	713	2	international	international	ADJ
cjgl-2613	713	3	subscribers	subscriber	NOUN
cjgl-2613	713	4	,	,	PUNCT
cjgl-2613	713	5	please	please	INTJ
cjgl-2613	713	6	add	add	VERB
cjgl-2613	713	7	$	$	SYM
cjgl-2613	713	8	10	10	NUM
cjgl-2613	713	9	.	.	PUNCT
cjgl-2613	714	1	individual	individual	ADJ
cjgl-2613	714	2	issues	issue	NOUN
cjgl-2613	714	3	may	may	AUX
cjgl-2613	714	4	be	be	AUX
cjgl-2613	714	5	purchased	purchase	VERB
cjgl-2613	714	6	for	for	ADP
cjgl-2613	714	7	$	$	SYM
cjgl-2613	714	8	15	15	NUM
cjgl-2613	714	9	,	,	PUNCT
cjgl-2613	714	10	subject	subject	ADJ
cjgl-2613	714	11	to	to	ADP
cjgl-2613	714	12	availability	availability	NOUN
cjgl-2613	714	13	.	.	PUNCT
cjgl-2613	715	1	email	email	NOUN
cjgl-2613	715	2	:	:	PUNCT
cjgl-2613	715	3	columbia.jgl.subscriptions@gmail.com	columbia.jgl.subscriptions@gmail.com	PROPN
cjgl-2613	715	4	submissions	submission	NOUN
cjgl-2613	715	5	:	:	PUNCT
cjgl-2613	715	6	jgl	jgl	PROPN
cjgl-2613	715	7	welcomes	welcome	VERB
cjgl-2613	715	8	unsolicited	unsolicited	ADJ
cjgl-2613	715	9	submissions	submission	NOUN
cjgl-2613	715	10	of	of	ADP
cjgl-2613	715	11	articles	article	NOUN
cjgl-2613	715	12	,	,	PUNCT
cjgl-2613	715	13	book	book	NOUN
cjgl-2613	715	14	reviews	review	NOUN
cjgl-2613	715	15	,	,	PUNCT
cjgl-2613	715	16	essays	essay	NOUN
cjgl-2613	715	17	,	,	PUNCT
cjgl-2613	715	18	comments	comment	NOUN
cjgl-2613	715	19	,	,	PUNCT
cjgl-2613	715	20	and	and	CCONJ
cjgl-2613	715	21	letters	letter	NOUN
cjgl-2613	715	22	.	.	PUNCT
cjgl-2613	716	1	please	please	INTJ
cjgl-2613	716	2	note	note	VERB
cjgl-2613	716	3	that	that	SCONJ
cjgl-2613	716	4	due	due	ADP
cjgl-2613	716	5	to	to	ADP
cjgl-2613	716	6	the	the	DET
cjgl-2613	716	7	volume	volume	NOUN
cjgl-2613	716	8	of	of	ADP
cjgl-2613	716	9	materials	material	NOUN
cjgl-2613	716	10	received	receive	VERB
cjgl-2613	716	11	,	,	PUNCT
cjgl-2613	716	12	submissions	submission	NOUN
cjgl-2613	716	13	to	to	ADP
cjgl-2613	716	14	jgl	jgl	PROPN
cjgl-2613	716	15	will	will	AUX
cjgl-2613	716	16	not	not	PART
cjgl-2613	716	17	be	be	AUX
cjgl-2613	716	18	returned	return	VERB
cjgl-2613	716	19	to	to	ADP
cjgl-2613	716	20	the	the	DET
cjgl-2613	716	21	author	author	NOUN
cjgl-2613	716	22	.	.	PUNCT
cjgl-2613	717	1	email	email	NOUN
cjgl-2613	717	2	:	:	PUNCT
cjgl-2613	717	3	columbia.jgl.submissions@gmail.com	columbia.jgl.submissions@gmail.com	NOUN
cjgl-2613	717	4	copyright	copyright	NOUN
cjgl-2613	717	5	©	©	ADP
cjgl-2613	717	6	2011	2011	NUM
cjgl-2613	717	7	by	by	ADP
cjgl-2613	717	8	the	the	DET
cjgl-2613	717	9	columbia	columbia	PROPN
cjgl-2613	717	10	journal	journal	PROPN
cjgl-2613	717	11	of	of	ADP
cjgl-2613	717	12	gender	gender	NOUN
cjgl-2613	717	13	and	and	CCONJ
cjgl-2613	717	14	law	law	NOUN
cjgl-2613	717	15	.	.	PUNCT