id	sid	eid	entity	type
taxlaw-12356	1	1	michael j. broyde*	PERSON
taxlaw-12356	1	2	anna g. gabianelli	PERSON
taxlaw-12356	3	1	one	CARDINAL
taxlaw-12356	3	2	one	CARDINAL
taxlaw-12356	11	1	the supreme court	ORG
taxlaw-12356	11	2	2022	CARDINAL
taxlaw-12356	17	1	michael j. broyde	PERSON
taxlaw-12356	17	2	emory university	ORG
taxlaw-12356	17	3	berman	PERSON
taxlaw-12356	17	4	emory university school of law	ORG
taxlaw-12356	18	1	anna g. gabianelli	PERSON
taxlaw-12356	18	2	2023	CARDINAL
taxlaw-12356	18	3	new york city	GPE
taxlaw-12356	18	4	the coming years	DATE
taxlaw-12356	19	1	samuel brunson	PERSON
taxlaw-12356	19	2	alex zhang	PERSON
taxlaw-12356	19	3	adam chodorow	PERSON
taxlaw-12356	19	4	hillel levin	PERSON
taxlaw-12356	19	5	allen calhoun	PERSON
taxlaw-12356	19	6	nicole garnett	PERSON
taxlaw-12356	19	7	emory university	ORG
taxlaw-12356	19	8	the university of georgia	ORG
taxlaw-12356	20	1	ashley	GPE
taxlaw-12356	20	2	cory conley	PERSON
taxlaw-12356	20	3	emory university school of law	ORG
taxlaw-12356	20	4	ari liberman	PERSON
taxlaw-12356	21	1	columbia journal of tax law	ORG
taxlaw-12356	22	1	15:1	CARDINAL
taxlaw-12356	22	2	i. introduction	PERSON
taxlaw-12356	22	3	78 ii	CARDINAL
taxlaw-12356	23	1	81 a.	PERSON
taxlaw-12356	23	2	u.s.	GPE
taxlaw-12356	24	1	81 1.	DATE
taxlaw-12356	25	1	1947–1983	CARDINAL
taxlaw-12356	26	1	82 2	CARDINAL
taxlaw-12356	26	2	1983–2011	CARDINAL
taxlaw-12356	26	3	84 3. 2011	DATE
taxlaw-12356	26	4	86 4	CARDINAL
taxlaw-12356	26	5	2017	CARDINAL
taxlaw-12356	27	1	87	CARDINAL
taxlaw-12356	28	1	90 1	CARDINAL
taxlaw-12356	29	1	91 2	CARDINAL
taxlaw-12356	29	2	2017	CARDINAL
taxlaw-12356	29	3	93 iii	QUANTITY
taxlaw-12356	30	1	94	CARDINAL
taxlaw-12356	30	2	95	CARDINAL
taxlaw-12356	30	3	97 1	CARDINAL
taxlaw-12356	32	1	97	CARDINAL
taxlaw-12356	33	1	98	CARDINAL
taxlaw-12356	34	1	98	CARDINAL
taxlaw-12356	35	1	99 2	CARDINAL
taxlaw-12356	38	1	100	CARDINAL
taxlaw-12356	38	2	100	CARDINAL
taxlaw-12356	38	3	109 3	CARDINAL
taxlaw-12356	41	1	112	CARDINAL
taxlaw-12356	41	2	112	CARDINAL
taxlaw-12356	41	3	112	CARDINAL
taxlaw-12356	41	4	115	CARDINAL
taxlaw-12356	41	5	115	CARDINAL
taxlaw-12356	41	6	119	CARDINAL
taxlaw-12356	41	7	119 1	CARDINAL
taxlaw-12356	41	8	119 2	CARDINAL
taxlaw-12356	41	9	122 3	CARDINAL
taxlaw-12356	41	10	124 4	CARDINAL
taxlaw-12356	41	11	125	CARDINAL
taxlaw-12356	41	12	127 vi	PERSON
taxlaw-12356	41	13	128	CARDINAL
taxlaw-12356	41	14	i. introduction	PERSON
taxlaw-12356	42	1	1	CARDINAL
taxlaw-12356	42	2	georgia	GPE
taxlaw-12356	42	3	ga	ORG
taxlaw-12356	43	1	48	CARDINAL
taxlaw-12356	43	2	arizona	GPE
taxlaw-12356	43	3	ariz	GPE
taxlaw-12356	45	1	ann	PERSON
taxlaw-12356	46	1	43-1089	CARDINAL
taxlaw-12356	46	2	florida	GPE
taxlaw-12356	46	3	florida	GPE
taxlaw-12356	46	4	fla	GPE
taxlaw-12356	47	1	ann	PERSON
taxlaw-12356	48	1	212.099	MONEY
taxlaw-12356	48	2	pennsylvania	GPE
taxlaw-12356	48	3	24	CARDINAL
taxlaw-12356	49	1	ann	PERSON
taxlaw-12356	50	1	20-2005	DATE
taxlaw-12356	50	2	montana	GPE
taxlaw-12356	50	3	mont	ORG
taxlaw-12356	52	1	15-30-3111	CARDINAL
taxlaw-12356	52	2	missouri	GPE
taxlaw-12356	52	3	missouri	GPE
taxlaw-12356	52	4	2023	CARDINAL
taxlaw-12356	52	5	79	CARDINAL
taxlaw-12356	68	1	the twentieth century	DATE
taxlaw-12356	70	1	first	ORDINAL
taxlaw-12356	71	1	first	ORDINAL
taxlaw-12356	73	1	mo.	GPE
taxlaw-12356	75	1	mike deforest	PERSON
taxlaw-12356	75	2	aug. 11	DATE
taxlaw-12356	75	3	2023	CARDINAL
taxlaw-12356	75	4	https://www.clickorlando.com/news/local/2023/08/11/recor	ORG
taxlaw-12356	76	1	columbia journal of tax	ORG
taxlaw-12356	77	1	15:1 80	CARDINAL
taxlaw-12356	80	1	carson v. makin3	PERSON
taxlaw-12356	82	1	one	CARDINAL
taxlaw-12356	86	1	funding4	PERSON
taxlaw-12356	89	1	today	DATE
taxlaw-12356	91	1	2	CARDINAL
taxlaw-12356	91	2	110–170	CARDINAL
taxlaw-12356	91	3	3	CARDINAL
taxlaw-12356	91	4	carson v. makin	PERSON
taxlaw-12356	91	5	142	CARDINAL
taxlaw-12356	91	6	s. ct.	PERSON
taxlaw-12356	91	7	1987	DATE
taxlaw-12356	91	8	2002	DATE
taxlaw-12356	91	9	2022	CARDINAL
taxlaw-12356	92	1	4	CARDINAL
taxlaw-12356	96	1	5	CARDINAL
taxlaw-12356	96	2	arizona	GPE
taxlaw-12356	98	1	nicole stelle garnett	PERSON
taxlaw-12356	98	2	manhattan	GPE
taxlaw-12356	99	1	mar. 16	DATE
taxlaw-12356	99	2	2023	CARDINAL
taxlaw-12356	103	1	2023	CARDINAL
taxlaw-12356	103	2	81	CARDINAL
taxlaw-12356	108	1	states offering school choice	ORG
taxlaw-12356	109	1	four	CARDINAL
taxlaw-12356	110	1	first	ORDINAL
taxlaw-12356	111	1	second	ORDINAL
taxlaw-12356	112	1	third	ORDINAL
taxlaw-12356	115	1	today	DATE
taxlaw-12356	115	2	first	ORDINAL
taxlaw-12356	117	1	a.	PERSON
taxlaw-12356	117	2	u.s.	GPE
taxlaw-12356	117	3	the mid-twentieth century	DATE
taxlaw-12356	117	4	the supreme court	ORG
taxlaw-12356	120	1	first	ORDINAL
taxlaw-12356	123	1	6 mueller	QUANTITY
taxlaw-12356	123	2	v. allen	PERSON
taxlaw-12356	124	1	463	CARDINAL
taxlaw-12356	124	2	388	CARDINAL
taxlaw-12356	124	3	393	CARDINAL
taxlaw-12356	124	4	1983	DATE
taxlaw-12356	124	5	lemon v. kurtzman	PERSON
taxlaw-12356	124	6	403	CARDINAL
taxlaw-12356	124	7	602	CARDINAL
taxlaw-12356	124	8	612	CARDINAL
taxlaw-12356	124	9	1971	DATE
taxlaw-12356	125	1	7	CARDINAL
taxlaw-12356	125	2	u.s.	GPE
taxlaw-12356	127	1	i. columbia journal	PERSON
taxlaw-12356	128	1	15:1	CARDINAL
taxlaw-12356	130	1	1. 1947–1983	CARDINAL
taxlaw-12356	130	2	the mid-twentieth century	DATE
taxlaw-12356	131	1	the supreme court	ORG
taxlaw-12356	131	2	1947.10	CARDINAL
taxlaw-12356	131	3	new jersey	GPE
taxlaw-12356	131	4	first	ORDINAL
taxlaw-12356	131	5	schools.12	LAW
taxlaw-12356	131	6	the next forty years	DATE
taxlaw-12356	132	1	free13	GPE
taxlaw-12356	134	1	8	CARDINAL
taxlaw-12356	134	2	trinity lutheran church	ORG
taxlaw-12356	134	3	columbia, inc.	ORG
taxlaw-12356	135	1	582	CARDINAL
taxlaw-12356	135	2	449	CARDINAL
taxlaw-12356	135	3	467	CARDINAL
taxlaw-12356	135	4	2017	CARDINAL
taxlaw-12356	136	1	trinity lutheran	GPE
taxlaw-12356	136	2	espinoza	GPE
taxlaw-12356	136	3	montana dep’t	ORG
taxlaw-12356	136	4	140	CARDINAL
taxlaw-12356	136	5	s. ct	PERSON
taxlaw-12356	136	6	2246	CARDINAL
taxlaw-12356	136	7	2261	CARDINAL
taxlaw-12356	136	8	2020	DATE
taxlaw-12356	137	1	carson v. makin	PERSON
taxlaw-12356	137	2	142	CARDINAL
taxlaw-12356	137	3	s. ct.	PERSON
taxlaw-12356	137	4	1987	DATE
taxlaw-12356	137	5	2002	DATE
taxlaw-12356	137	6	2022	CARDINAL
taxlaw-12356	137	7	maine	GPE
taxlaw-12356	138	1	9	CARDINAL
taxlaw-12356	138	2	142	CARDINAL
taxlaw-12356	138	3	s. ct	PERSON
taxlaw-12356	139	1	1997	DATE
taxlaw-12356	140	1	10	CARDINAL
taxlaw-12356	140	2	everson v. bd	PERSON
taxlaw-12356	140	3	330	CARDINAL
taxlaw-12356	140	4	1,	PERCENT
taxlaw-12356	140	5	8 (1947	DATE
taxlaw-12356	140	6	dist	PERSON
taxlaw-12356	141	1	v. ball	PERSON
taxlaw-12356	141	2	473	CARDINAL
taxlaw-12356	141	3	373	CARDINAL
taxlaw-12356	141	4	381	CARDINAL
taxlaw-12356	141	5	1985	DATE
taxlaw-12356	141	6	agostini v. felton	PERSON
taxlaw-12356	141	7	521	CARDINAL
taxlaw-12356	141	8	203	CARDINAL
taxlaw-12356	141	9	235	CARDINAL
taxlaw-12356	141	10	1997	DATE
taxlaw-12356	142	1	louisiana	GPE
taxlaw-12356	143	1	cochran v. la	PERSON
taxlaw-12356	145	1	281	CARDINAL
taxlaw-12356	145	2	370	CARDINAL
taxlaw-12356	145	3	374	CARDINAL
taxlaw-12356	145	4	1930	DATE
taxlaw-12356	146	1	the supreme court	ORG
taxlaw-12356	147	1	375	CARDINAL
taxlaw-12356	149	1	374-75	CARDINAL
taxlaw-12356	150	1	11	CARDINAL
taxlaw-12356	150	2	330	CARDINAL
taxlaw-12356	150	3	u.s.	GPE
taxlaw-12356	150	4	17	CARDINAL
taxlaw-12356	150	5	12	CARDINAL
taxlaw-12356	151	1	18	CARDINAL
taxlaw-12356	151	2	13	CARDINAL
taxlaw-12356	152	1	v. allen	PERSON
taxlaw-12356	152	2	392	CARDINAL
taxlaw-12356	152	3	236	CARDINAL
taxlaw-12356	152	4	238	CARDINAL
taxlaw-12356	152	5	1968	DATE
taxlaw-12356	152	6	meek v. pittenger	PERSON
taxlaw-12356	152	7	421	CARDINAL
taxlaw-12356	152	8	349	CARDINAL
taxlaw-12356	152	9	362	CARDINAL
taxlaw-12356	152	10	1975	DATE
taxlaw-12356	152	11	mitchell v. helms	PERSON
taxlaw-12356	152	12	530	CARDINAL
taxlaw-12356	152	13	793	CARDINAL
taxlaw-12356	152	14	808	CARDINAL
taxlaw-12356	152	15	2000	DATE
taxlaw-12356	152	16	wolman v. walter	PERSON
taxlaw-12356	152	17	433	CARDINAL
taxlaw-12356	152	18	u.s.	GPE
taxlaw-12356	152	19	229	CARDINAL
taxlaw-12356	152	20	232	CARDINAL
taxlaw-12356	152	21	1977	DATE
taxlaw-12356	152	22	530	CARDINAL
taxlaw-12356	152	23	u.s.	GPE
taxlaw-12356	152	24	801	CARDINAL
taxlaw-12356	153	1	14	CARDINAL
taxlaw-12356	153	2	tilton v. richardson	PERSON
taxlaw-12356	153	3	403	CARDINAL
taxlaw-12356	153	4	672	CARDINAL
taxlaw-12356	153	5	689	CARDINAL
taxlaw-12356	153	6	1971	DATE
taxlaw-12356	154	1	15	CARDINAL
taxlaw-12356	154	2	421	CARDINAL
taxlaw-12356	154	3	u.s.	GPE
taxlaw-12356	154	4	364	CARDINAL
taxlaw-12356	154	5	530	CARDINAL
taxlaw-12356	154	6	u.s.	GPE
taxlaw-12356	154	7	808	CARDINAL
taxlaw-12356	154	8	2023	CARDINAL
taxlaw-12356	154	9	83	CARDINAL
taxlaw-12356	156	1	state.18	CARDINAL
taxlaw-12356	156	2	1973	DATE
taxlaw-12356	156	3	new york	GPE
taxlaw-12356	158	1	new york	GPE
taxlaw-12356	162	1	nyquist	ORG
taxlaw-12356	162	2	only one	CARDINAL
taxlaw-12356	163	1	16	CARDINAL
taxlaw-12356	164	1	421	CARDINAL
taxlaw-12356	164	2	u.s.	GPE
taxlaw-12356	164	3	360	CARDINAL
taxlaw-12356	164	4	530	CARDINAL
taxlaw-12356	164	5	u.s.	GPE
taxlaw-12356	164	6	808	CARDINAL
taxlaw-12356	164	7	392	CARDINAL
taxlaw-12356	164	8	u.s.	GPE
taxlaw-12356	164	9	244	CARDINAL
taxlaw-12356	165	1	17	CARDINAL
taxlaw-12356	165	2	421	CARDINAL
taxlaw-12356	165	3	349	CARDINAL
taxlaw-12356	165	4	530	CARDINAL
taxlaw-12356	165	5	u.s.	GPE
taxlaw-12356	165	6	808	CARDINAL
taxlaw-12356	165	7	dist	PERSON
taxlaw-12356	166	1	v. ball	PERSON
taxlaw-12356	166	2	473	CARDINAL
taxlaw-12356	166	3	373	CARDINAL
taxlaw-12356	166	4	397–98	CARDINAL
taxlaw-12356	166	5	1985	DATE
taxlaw-12356	166	6	agostini v. felton	PERSON
taxlaw-12356	166	7	521	CARDINAL
taxlaw-12356	166	8	203	CARDINAL
taxlaw-12356	166	9	235	CARDINAL
taxlaw-12356	166	10	1997	DATE
taxlaw-12356	167	1	18	CARDINAL
taxlaw-12356	167	2	421	CARDINAL
taxlaw-12356	167	3	u.s.	GPE
taxlaw-12356	167	4	370	CARDINAL
taxlaw-12356	167	5	530	CARDINAL
taxlaw-12356	167	6	u.s.	GPE
taxlaw-12356	168	1	808	CARDINAL
taxlaw-12356	168	2	19	CARDINAL
taxlaw-12356	171	1	413	CARDINAL
taxlaw-12356	171	2	756	CARDINAL
taxlaw-12356	171	3	774	CARDINAL
taxlaw-12356	171	4	1973	DATE
taxlaw-12356	172	1	20	CARDINAL
taxlaw-12356	173	1	756	CARDINAL
taxlaw-12356	173	2	774	CARDINAL
taxlaw-12356	173	3	793	CARDINAL
taxlaw-12356	173	4	21	CARDINAL
taxlaw-12356	175	1	22	CARDINAL
taxlaw-12356	176	1	v. allen	PERSON
taxlaw-12356	176	2	392	CARDINAL
taxlaw-12356	176	3	236	CARDINAL
taxlaw-12356	176	4	244	CARDINAL
taxlaw-12356	176	5	1968	DATE
taxlaw-12356	177	1	23	CARDINAL
taxlaw-12356	177	2	413	CARDINAL
taxlaw-12356	177	3	u.s.	GPE
taxlaw-12356	177	4	781	CARDINAL
taxlaw-12356	177	5	24	CARDINAL
taxlaw-12356	178	1	789–90	DATE
taxlaw-12356	179	1	25	CARDINAL
taxlaw-12356	180	1	lemon v. kurtzman	PERSON
taxlaw-12356	180	2	403	CARDINAL
taxlaw-12356	180	3	u.s.	GPE
taxlaw-12356	180	4	614	CARDINAL
taxlaw-12356	181	1	lemon v. kurtzman	PERSON
taxlaw-12356	181	2	403	CARDINAL
taxlaw-12356	181	3	602	CARDINAL
taxlaw-12356	181	4	614	CARDINAL
taxlaw-12356	181	5	1971	DATE
taxlaw-12356	182	1	columbia journal of tax	ORG
taxlaw-12356	183	1	15:1 84	CARDINAL
taxlaw-12356	183	2	one	CARDINAL
taxlaw-12356	183	3	moment.27	GPE
taxlaw-12356	184	1	1947	DATE
taxlaw-12356	184	2	1983	DATE
taxlaw-12356	185	1	2.	CARDINAL
taxlaw-12356	185	2	1983–2011	CARDINAL
taxlaw-12356	185	3	1983	DATE
taxlaw-12356	187	1	mueller	ORG
taxlaw-12356	187	2	allen29	PERSON
taxlaw-12356	188	1	the supreme court	ORG
taxlaw-12356	188	2	five to four	CARDINAL
taxlaw-12356	188	3	minnesota	GPE
taxlaw-12356	188	4	1	CARDINAL
taxlaw-12356	188	5	minnesota	GPE
taxlaw-12356	188	6	2	CARDINAL
taxlaw-12356	188	7	3	CARDINAL
taxlaw-12356	190	1	first	ORDINAL
taxlaw-12356	190	2	minnesota	GPE
taxlaw-12356	190	3	one	CARDINAL
taxlaw-12356	190	4	one	CARDINAL
taxlaw-12356	190	5	minnesota	GPE
taxlaw-12356	190	6	26	CARDINAL
taxlaw-12356	191	1	791	CARDINAL
taxlaw-12356	192	1	27	CARDINAL
taxlaw-12356	194	1	794	CARDINAL
taxlaw-12356	195	1	29	CARDINAL
taxlaw-12356	195	2	mueller v. allen	PERSON
taxlaw-12356	195	3	463	CARDINAL
taxlaw-12356	195	4	388	CARDINAL
taxlaw-12356	195	5	1983	DATE
taxlaw-12356	196	1	30	CARDINAL
taxlaw-12356	198	1	396	CARDINAL
taxlaw-12356	199	1	32	CARDINAL
taxlaw-12356	200	1	397	CARDINAL
taxlaw-12356	201	1	33	CARDINAL
taxlaw-12356	202	1	399	CARDINAL
taxlaw-12356	203	1	34	CARDINAL
taxlaw-12356	204	1	396	CARDINAL
taxlaw-12356	204	2	minnesota	GPE
taxlaw-12356	205	1	35	CARDINAL
taxlaw-12356	205	2	463	CARDINAL
taxlaw-12356	205	3	u.s.	GPE
taxlaw-12356	205	4	396	CARDINAL
taxlaw-12356	208	1	413	CARDINAL
taxlaw-12356	208	2	756	CARDINAL
taxlaw-12356	208	3	1973	DATE
taxlaw-12356	209	1	36	CARDINAL
taxlaw-12356	211	1	85	CARDINAL
taxlaw-12356	211	2	mueller	PERSON
taxlaw-12356	212	1	four	CARDINAL
taxlaw-12356	212	2	two	CARDINAL
taxlaw-12356	216	1	mueller	ORG
taxlaw-12356	217	1	second	ORDINAL
taxlaw-12356	217	2	minnesota	GPE
taxlaw-12356	217	3	mueller	ORG
taxlaw-12356	218	1	schools.40 mueller’s	PERSON
taxlaw-12356	219	1	minnesota	GPE
taxlaw-12356	222	1	the supreme court	ORG
taxlaw-12356	222	2	the mueller court’s	ORG
taxlaw-12356	222	3	third	ORDINAL
taxlaw-12356	222	4	minnesota	GPE
taxlaw-12356	223	1	only one	CARDINAL
taxlaw-12356	224	1	mueller	ORG
taxlaw-12356	224	2	37	CARDINAL
taxlaw-12356	224	3	396	CARDINAL
taxlaw-12356	225	1	38	CARDINAL
taxlaw-12356	226	1	406–07	DATE
taxlaw-12356	226	2	marshall, j.	ORG
taxlaw-12356	227	1	39	CARDINAL
taxlaw-12356	228	1	407–08	DATE
taxlaw-12356	228	2	j.	PERSON
taxlaw-12356	229	1	413	CARDINAL
taxlaw-12356	229	2	u.s.	GPE
taxlaw-12356	229	3	790–91	CARDINAL
taxlaw-12356	230	1	40	CARDINAL
taxlaw-12356	231	1	398	CARDINAL
taxlaw-12356	233	1	41	CARDINAL
taxlaw-12356	233	2	463	CARDINAL
taxlaw-12356	233	3	u.s.	GPE
taxlaw-12356	233	4	401	CARDINAL
taxlaw-12356	233	5	annual	DATE
taxlaw-12356	234	1	a particular year	DATE
taxlaw-12356	235	1	42	CARDINAL
taxlaw-12356	235	2	413	CARDINAL
taxlaw-12356	236	1	columbia journal of tax law	ORG
taxlaw-12356	237	1	15:1 86	CARDINAL
taxlaw-12356	238	1	mueller	PERSON
taxlaw-12356	239	1	subsequent years	DATE
taxlaw-12356	239	2	catholic	NORP
taxlaw-12356	239	3	school.48	ORG
taxlaw-12356	239	4	two	CARDINAL
taxlaw-12356	240	1	first	ORDINAL
taxlaw-12356	243	1	second	ORDINAL
taxlaw-12356	243	2	mueller	ORG
taxlaw-12356	244	1	nyquist	ORG
taxlaw-12356	244	2	3. 2011	DATE
taxlaw-12356	244	3	2011	DATE
taxlaw-12356	244	4	arizona	GPE
taxlaw-12356	244	5	christian sch	PERSON
taxlaw-12356	245	1	tuition org.	ORG
taxlaw-12356	246	1	five	CARDINAL
taxlaw-12356	246	2	the supreme court	ORG
taxlaw-12356	246	3	doubt.53	LOC
taxlaw-12356	246	4	arizona	GPE
taxlaw-12356	248	1	43	CARDINAL
taxlaw-12356	248	2	463	CARDINAL
taxlaw-12356	248	3	u.s.	GPE
taxlaw-12356	248	4	399	CARDINAL
taxlaw-12356	248	5	one	CARDINAL
taxlaw-12356	251	1	45	CARDINAL
taxlaw-12356	251	2	dist.	PERSON
taxlaw-12356	252	1	509	CARDINAL
taxlaw-12356	252	2	u.s. 1	DATE
taxlaw-12356	252	3	13–14(1993	CARDINAL
taxlaw-12356	253	1	46	CARDINAL
taxlaw-12356	253	2	washington	GPE
taxlaw-12356	254	1	474	CARDINAL
taxlaw-12356	254	2	481	CARDINAL
taxlaw-12356	254	3	489	CARDINAL
taxlaw-12356	254	4	1986	DATE
taxlaw-12356	255	1	47	CARDINAL
taxlaw-12356	255	2	zelman v. simmons-harris	PERSON
taxlaw-12356	255	3	536	CARDINAL
taxlaw-12356	255	4	639	CARDINAL
taxlaw-12356	255	5	662–63	DATE
taxlaw-12356	255	6	2002	DATE
taxlaw-12356	256	1	48	CARDINAL
taxlaw-12356	256	2	agostini v. felton	PERSON
taxlaw-12356	256	3	521	CARDINAL
taxlaw-12356	256	4	203	CARDINAL
taxlaw-12356	256	5	1997	DATE
taxlaw-12356	256	6	dist	PERSON
taxlaw-12356	257	1	city of grand rapids	ORG
taxlaw-12356	257	2	473	CARDINAL
taxlaw-12356	257	3	373	CARDINAL
taxlaw-12356	257	4	395	CARDINAL
taxlaw-12356	257	5	1985	DATE
taxlaw-12356	258	1	49	CARDINAL
taxlaw-12356	258	2	mitchell v. helms	PERSON
taxlaw-12356	258	3	530	CARDINAL
taxlaw-12356	258	4	793	CARDINAL
taxlaw-12356	258	5	816	CARDINAL
taxlaw-12356	259	1	50	CARDINAL
taxlaw-12356	260	1	816	CARDINAL
taxlaw-12356	261	1	51	CARDINAL
taxlaw-12356	262	1	829–30	DATE
taxlaw-12356	263	1	52	CARDINAL
taxlaw-12356	263	2	zelman v. simmons-harris	PERSON
taxlaw-12356	263	3	536	CARDINAL
taxlaw-12356	263	4	639	CARDINAL
taxlaw-12356	263	5	662	CARDINAL
taxlaw-12356	263	6	2002	DATE
taxlaw-12356	264	1	53	CARDINAL
taxlaw-12356	264	2	arizona	GPE
taxlaw-12356	264	3	christian sch	PERSON
taxlaw-12356	265	1	tuition org.	ORG
taxlaw-12356	266	1	winn	PERSON
taxlaw-12356	266	2	563	CARDINAL
taxlaw-12356	266	3	125	CARDINAL
taxlaw-12356	266	4	2011	DATE
taxlaw-12356	267	1	2023	CARDINAL
taxlaw-12356	267	2	87	CARDINAL
taxlaw-12356	267	3	arizona	GPE
taxlaw-12356	269	1	four	CARDINAL
taxlaw-12356	269	2	challenges.56	GPE
taxlaw-12356	270	1	”57	PERSON
taxlaw-12356	270	2	cases.58	PERSON
taxlaw-12356	270	3	winn	PERSON
taxlaw-12356	271	1	one	CARDINAL
taxlaw-12356	271	2	winn	PERSON
taxlaw-12356	271	3	4. 2017	CARDINAL
taxlaw-12356	273	1	trinity lutheran	GPE
taxlaw-12356	274	1	missouri	GPE
taxlaw-12356	274	2	missouri	GPE
taxlaw-12356	274	3	trinity lutheran church	ORG
taxlaw-12356	275	1	the supreme court	ORG
taxlaw-12356	276	1	54	DATE
taxlaw-12356	276	2	144	CARDINAL
taxlaw-12356	277	1	55	CARDINAL
taxlaw-12356	277	2	145	CARDINAL
taxlaw-12356	278	1	56	CARDINAL
taxlaw-12356	278	2	151	CARDINAL
taxlaw-12356	278	3	kagan	ORG
taxlaw-12356	278	4	j.	PERSON
taxlaw-12356	278	5	the decades	DATE
taxlaw-12356	280	1	148	CARDINAL
taxlaw-12356	280	2	kagan	ORG
taxlaw-12356	280	3	j.	PERSON
taxlaw-12356	281	1	58	CARDINAL
taxlaw-12356	282	1	157	CARDINAL
taxlaw-12356	282	2	kagan	ORG
taxlaw-12356	282	3	j.	PERSON
taxlaw-12356	282	4	rosenberger v. rector &	PERSON
taxlaw-12356	282	5	virginia	GPE
taxlaw-12356	282	6	515	CARDINAL
taxlaw-12356	282	7	819	CARDINAL
taxlaw-12356	282	8	859	CARDINAL
taxlaw-12356	282	9	1995	DATE
taxlaw-12356	283	1	59	CARDINAL
taxlaw-12356	283	2	adam chodorow	PERSON
taxlaw-12356	284	1	60	CARDINAL
taxlaw-12356	284	2	trinity lutheran church	ORG
taxlaw-12356	284	3	columbia, inc.	ORG
taxlaw-12356	285	1	582	CARDINAL
taxlaw-12356	285	2	449	CARDINAL
taxlaw-12356	285	3	453	CARDINAL
taxlaw-12356	285	4	2017	CARDINAL
taxlaw-12356	286	1	61	CARDINAL
taxlaw-12356	290	1	columbia journal of tax law	ORG
taxlaw-12356	291	1	15:1 88	CARDINAL
taxlaw-12356	291	2	first	ORDINAL
taxlaw-12356	293	1	trinity lutheran	ORG
taxlaw-12356	294	1	missouri	GPE
taxlaw-12356	295	1	two	CARDINAL
taxlaw-12356	295	2	choice.68	FAC
taxlaw-12356	295	3	2020	DATE
taxlaw-12356	295	4	the supreme court	ORG
taxlaw-12356	295	5	montana	GPE
taxlaw-12356	295	6	montana	PERSON
taxlaw-12356	295	7	up to $150	MONEY
taxlaw-12356	296	1	the montana supreme court	ORG
taxlaw-12356	296	2	62	CARDINAL
taxlaw-12356	296	3	trinity lutheran	ORG
taxlaw-12356	297	1	30	CARDINAL
taxlaw-12356	297	2	trinity lutheran church	ORG
taxlaw-12356	297	3	columbia, inc.	ORG
taxlaw-12356	298	1	v. pauley	PERSON
taxlaw-12356	298	2	563	CARDINAL
taxlaw-12356	298	3	125	CARDINAL
taxlaw-12356	298	4	2017	CARDINAL
taxlaw-12356	298	5	1 5-577	CARDINAL
taxlaw-12356	298	6	2016	CARDINAL
taxlaw-12356	298	7	u.s. 2016	DATE
taxlaw-12356	302	1	63	CARDINAL
taxlaw-12356	302	2	trinity lutheran church	ORG
taxlaw-12356	302	3	columbia	ORG
taxlaw-12356	302	4	563	CARDINAL
taxlaw-12356	302	5	u.s.	GPE
taxlaw-12356	302	6	465	CARDINAL
taxlaw-12356	303	1	64	CARDINAL
taxlaw-12356	303	2	471	CARDINAL
taxlaw-12356	303	3	j.	PERSON
taxlaw-12356	304	1	65	CARDINAL
taxlaw-12356	305	1	469	CARDINAL
taxlaw-12356	305	2	j.	PERSON
taxlaw-12356	307	1	espinoza	GPE
taxlaw-12356	307	2	carson	PERSON
taxlaw-12356	308	1	66	CARDINAL
taxlaw-12356	308	2	473	CARDINAL
taxlaw-12356	308	3	sotomayor	ORG
taxlaw-12356	308	4	j.	PERSON
taxlaw-12356	309	1	67	CARDINAL
taxlaw-12356	309	2	476	CARDINAL
taxlaw-12356	309	3	sotomayor	ORG
taxlaw-12356	309	4	j.	PERSON
taxlaw-12356	310	1	68	CARDINAL
taxlaw-12356	310	2	474 n.2	CARDINAL
taxlaw-12356	310	3	sotomayor	ORG
taxlaw-12356	310	4	j.	PERSON
taxlaw-12356	310	5	missouri	GPE
taxlaw-12356	310	6	quoting zelman v. simmons-harris	PERSON
taxlaw-12356	310	7	536	CARDINAL
taxlaw-12356	310	8	639	CARDINAL
taxlaw-12356	310	9	649	CARDINAL
taxlaw-12356	310	10	2002	DATE
taxlaw-12356	311	1	69	CARDINAL
taxlaw-12356	311	2	espinoza	GPE
taxlaw-12356	311	3	montana dep’t	ORG
taxlaw-12356	311	4	140	CARDINAL
taxlaw-12356	311	5	s. ct	PERSON
taxlaw-12356	311	6	2246	CARDINAL
taxlaw-12356	311	7	2020	DATE
taxlaw-12356	312	1	70	CARDINAL
taxlaw-12356	315	1	1	CARDINAL
taxlaw-12356	315	2	2023	CARDINAL
taxlaw-12356	315	3	89	CARDINAL
taxlaw-12356	316	1	the u.s. supreme court	ORG
taxlaw-12356	318	1	first	ORDINAL
taxlaw-12356	319	1	second	ORDINAL
taxlaw-12356	319	2	montana	GPE
taxlaw-12356	319	3	the montana supreme court	ORG
taxlaw-12356	321	1	”71	GPE
taxlaw-12356	321	2	trinity lutheran	ORG
taxlaw-12356	322	1	the montana supreme court	ORG
taxlaw-12356	322	2	the u.s. supreme court	ORG
taxlaw-12356	323	1	espinoza	GPE
taxlaw-12356	326	1	the montana supreme court	ORG
taxlaw-12356	327	1	the montana supreme court	ORG
taxlaw-12356	328	1	the montana supreme court	ORG
taxlaw-12356	328	2	the united states	GPE
taxlaw-12356	329	1	espinoza	GPE
taxlaw-12356	329	2	carson v. makin	PERSON
taxlaw-12356	329	3	schools.78	PERSON
taxlaw-12356	329	4	school, academy	ORG
taxlaw-12356	330	1	2	CARDINAL
taxlaw-12356	331	1	71	CARDINAL
taxlaw-12356	331	2	espinoza	GPE
taxlaw-12356	331	3	140	CARDINAL
taxlaw-12356	331	4	s. ct	PERSON
taxlaw-12356	332	1	2255	CARDINAL
taxlaw-12356	333	1	72	DATE
taxlaw-12356	334	1	2279	CARDINAL
taxlaw-12356	335	1	73	CARDINAL
taxlaw-12356	336	1	2262	DATE
taxlaw-12356	336	2	montana	GPE
taxlaw-12356	337	1	74	CARDINAL
taxlaw-12356	337	2	espinoza	GPE
taxlaw-12356	337	3	140	CARDINAL
taxlaw-12356	337	4	s. ct	PERSON
taxlaw-12356	338	1	2262	DATE
taxlaw-12356	338	2	armstrong v. exceptional	PERSON
taxlaw-12356	338	3	ctr., inc.	ORG
taxlaw-12356	338	4	575	CARDINAL
taxlaw-12356	338	5	u.s.	GPE
taxlaw-12356	338	6	320	CARDINAL
taxlaw-12356	338	7	324	CARDINAL
taxlaw-12356	338	8	2015	CARDINAL
taxlaw-12356	339	1	75	CARDINAL
taxlaw-12356	339	2	madison	PERSON
taxlaw-12356	339	3	5	CARDINAL
taxlaw-12356	339	4	u.s.	GPE
taxlaw-12356	339	5	137	CARDINAL
taxlaw-12356	339	6	178	CARDINAL
taxlaw-12356	339	7	1803	DATE
taxlaw-12356	340	1	76	CARDINAL
taxlaw-12356	342	1	espinoza	ORG
taxlaw-12356	343	1	77	CARDINAL
taxlaw-12356	343	2	espinoza	GPE
taxlaw-12356	343	3	montana dep’t	ORG
taxlaw-12356	343	4	140	CARDINAL
taxlaw-12356	343	5	s. ct	PERSON
taxlaw-12356	343	6	2246	CARDINAL
taxlaw-12356	343	7	2262	DATE
taxlaw-12356	343	8	2020	DATE
taxlaw-12356	343	9	montana	GPE
taxlaw-12356	344	1	78 carson v. makin	PERSON
taxlaw-12356	344	2	142	CARDINAL
taxlaw-12356	344	3	s. ct.	PERSON
taxlaw-12356	344	4	1987	DATE
taxlaw-12356	344	5	1989	DATE
taxlaw-12356	344	6	2022	CARDINAL
taxlaw-12356	345	1	columbia journal of tax	ORG
taxlaw-12356	346	1	15:1	CARDINAL
taxlaw-12356	346	2	90	CARDINAL
taxlaw-12356	346	3	maine	GPE
taxlaw-12356	348	1	maine	GPE
taxlaw-12356	348	2	first	ORDINAL
taxlaw-12356	349	1	espinoza	GPE
taxlaw-12356	350	1	supreme court	ORG
taxlaw-12356	351	1	the u.s. supreme court	ORG
taxlaw-12356	352	1	supreme court	ORG
taxlaw-12356	353	1	espinoza	GPE
taxlaw-12356	353	2	carson	PERSON
taxlaw-12356	354	1	espinoza	GPE
taxlaw-12356	354	2	carson	PERSON
taxlaw-12356	355	1	2011	DATE
taxlaw-12356	357	1	well.83 b.	PERSON
taxlaw-12356	358	1	today	DATE
taxlaw-12356	359	1	today	DATE
taxlaw-12356	360	1	79	CARDINAL
taxlaw-12356	361	1	1994	DATE
taxlaw-12356	362	1	80	CARDINAL
taxlaw-12356	363	1	1998	DATE
taxlaw-12356	364	1	81	CARDINAL
taxlaw-12356	364	2	espinoza	GPE
taxlaw-12356	364	3	140	CARDINAL
taxlaw-12356	364	4	s. ct	PERSON
taxlaw-12356	365	1	2262	DATE
taxlaw-12356	365	2	2020	DATE
taxlaw-12356	365	3	carson v. makin	PERSON
taxlaw-12356	365	4	142	CARDINAL
taxlaw-12356	365	5	s. ct	PERSON
taxlaw-12356	366	1	1997	DATE
taxlaw-12356	367	1	82	CARDINAL
taxlaw-12356	367	2	trinity lutheran church	ORG
taxlaw-12356	367	3	columbia, inc.	ORG
taxlaw-12356	368	1	v. pauley	PERSON
taxlaw-12356	368	2	788	CARDINAL
taxlaw-12356	368	3	779	CARDINAL
taxlaw-12356	368	4	783	CARDINAL
taxlaw-12356	368	5	8th	ORDINAL
taxlaw-12356	368	6	2015	DATE
taxlaw-12356	368	7	trinity lutheran church	ORG
taxlaw-12356	368	8	columbia, inc.	ORG
taxlaw-12356	369	1	137	CARDINAL
taxlaw-12356	369	2	s. ct.	PERSON
taxlaw-12356	369	3	2012	DATE
taxlaw-12356	369	4	2016	DATE
taxlaw-12356	369	5	2017	CARDINAL
taxlaw-12356	370	1	first	ORDINAL
taxlaw-12356	370	2	trinity lutheran	ORG
taxlaw-12356	371	1	83	CARDINAL
taxlaw-12356	371	2	steven green	PERSON
taxlaw-12356	371	3	espinoza	ORG
taxlaw-12356	371	4	jun. 30, 2020	DATE
taxlaw-12356	371	5	https://www.scotusblog.com/2020/06/symposium-rip-sta te-blaine	PERSON
taxlaw-12356	373	1	2023	CARDINAL
taxlaw-12356	373	2	91 1	DATE
taxlaw-12356	374	1	first	ORDINAL
taxlaw-12356	375	1	1876	DATE
taxlaw-12356	375	2	u.s.	GPE
taxlaw-12356	375	3	blaine	PERSON
taxlaw-12356	375	4	anti-catholic	NORP
taxlaw-12356	375	5	blaine	PERSON
taxlaw-12356	376	1	blaine	PERSON
taxlaw-12356	377	1	montana	GPE
taxlaw-12356	377	2	espinoza	GPE
taxlaw-12356	378	1	florida	GPE
taxlaw-12356	378	2	georgia	GPE
taxlaw-12356	378	3	arizona	GPE
taxlaw-12356	378	4	84	CARDINAL
taxlaw-12356	379	1	38	CARDINAL
taxlaw-12356	380	1	85	CARDINAL
taxlaw-12356	380	2	luetkemeyer v. kaufmann	PERSON
taxlaw-12356	380	3	364	CARDINAL
taxlaw-12356	380	4	f. supp	PERSON
taxlaw-12356	381	1	376	CARDINAL
taxlaw-12356	381	2	386	CARDINAL
taxlaw-12356	381	3	mo	GPE
taxlaw-12356	381	4	1973	DATE
taxlaw-12356	382	1	419	CARDINAL
taxlaw-12356	382	2	888	CARDINAL
taxlaw-12356	382	3	1974	DATE
taxlaw-12356	383	1	locke v. davey	PERSON
taxlaw-12356	383	2	540	CARDINAL
taxlaw-12356	383	3	712	CARDINAL
taxlaw-12356	383	4	2004	DATE
taxlaw-12356	383	5	washington	GPE
taxlaw-12356	383	6	washington	GPE
taxlaw-12356	383	7	the united states	GPE
taxlaw-12356	383	8	carson v. makin	PERSON
taxlaw-12356	383	9	142	CARDINAL
taxlaw-12356	383	10	s. ct.	PERSON
taxlaw-12356	383	11	1987	DATE
taxlaw-12356	383	12	1989	DATE
taxlaw-12356	383	13	2022	CARDINAL
taxlaw-12356	383	14	maine	GPE
taxlaw-12356	383	15	zelman	PERSON
taxlaw-12356	384	1	86	CARDINAL
taxlaw-12356	384	2	mitchell v. helms	PERSON
taxlaw-12356	384	3	530	CARDINAL
taxlaw-12356	384	4	793	CARDINAL
taxlaw-12356	384	5	828	CARDINAL
taxlaw-12356	384	6	2000	DATE
taxlaw-12356	384	7	83	CARDINAL
taxlaw-12356	385	1	87	CARDINAL
taxlaw-12356	385	2	83	CARDINAL
taxlaw-12356	386	1	15	CARDINAL
taxlaw-12356	386	2	blaine	PERSON
taxlaw-12356	388	1	89	CARDINAL
taxlaw-12356	388	2	espinoza	GPE
taxlaw-12356	388	3	montana dep’t	ORG
taxlaw-12356	388	4	35	CARDINAL
taxlaw-12356	388	5	603	CARDINAL
taxlaw-12356	389	1	140	CARDINAL
taxlaw-12356	389	2	s. ct	PERSON
taxlaw-12356	389	3	2246	CARDINAL
taxlaw-12356	389	4	2249	CARDINAL
taxlaw-12356	389	5	2020	DATE
taxlaw-12356	391	1	90	CARDINAL
taxlaw-12356	391	2	v. killian	PERSON
taxlaw-12356	391	3	972	CARDINAL
taxlaw-12356	391	4	606	CARDINAL
taxlaw-12356	391	5	621	CARDINAL
taxlaw-12356	391	6	1999	DATE
taxlaw-12356	391	7	gaddy v.	PERSON
taxlaw-12356	391	8	georgia	GPE
taxlaw-12356	391	9	802	CARDINAL
taxlaw-12356	391	10	225	CARDINAL
taxlaw-12356	391	11	230	CARDINAL
taxlaw-12356	391	12	2017	CARDINAL
taxlaw-12356	392	1	mccall v. scott	PERSON
taxlaw-12356	392	2	199	CARDINAL
taxlaw-12356	393	1	3d 359	CARDINAL
taxlaw-12356	393	2	370	CARDINAL
taxlaw-12356	393	3	fla	GPE
taxlaw-12356	395	1	2016	DATE
taxlaw-12356	397	1	blank columbia journal	ORG
taxlaw-12356	398	1	15:1 92	CARDINAL
taxlaw-12356	401	1	florida	GPE
taxlaw-12356	403	1	”92	GPE
taxlaw-12356	403	2	schools.93	ORG
taxlaw-12356	403	3	2016	DATE
taxlaw-12356	403	4	florida	GPE
taxlaw-12356	403	5	standing.94	GPE
taxlaw-12356	403	6	florida	GPE
taxlaw-12356	405	1	florida	GPE
taxlaw-12356	408	1	today	DATE
taxlaw-12356	408	2	91 in 2008	DATE
taxlaw-12356	408	3	georgia	GPE
taxlaw-12356	408	4	five	CARDINAL
taxlaw-12356	409	1	delon pinto & wade	ORG
taxlaw-12356	409	2	20	CARDINAL
taxlaw-12356	409	3	48	DATE
taxlaw-12356	409	4	georgia	GPE
taxlaw-12356	409	5	25	CARDINAL
taxlaw-12356	409	6	ga	ORG
taxlaw-12356	409	7	st. u.	GPE
taxlaw-12356	409	8	l. rev	PERSON
taxlaw-12356	409	9	73	CARDINAL
taxlaw-12356	409	10	82	DATE
taxlaw-12356	409	11	2008	DATE
taxlaw-12356	409	12	arizona	GPE
taxlaw-12356	409	13	florida	GPE
taxlaw-12356	409	14	pennsylvania	GPE
taxlaw-12356	409	15	iowa	GPE
taxlaw-12356	409	16	rhode island	GPE
taxlaw-12356	410	1	92	CARDINAL
taxlaw-12356	410	2	fla	GPE
taxlaw-12356	413	1	3	CARDINAL
taxlaw-12356	413	2	93	CARDINAL
taxlaw-12356	413	3	199	CARDINAL
taxlaw-12356	414	1	3d	CARDINAL
taxlaw-12356	414	2	363	CARDINAL
taxlaw-12356	414	3	94	CARDINAL
taxlaw-12356	415	1	359	CARDINAL
taxlaw-12356	416	1	95	CARDINAL
taxlaw-12356	417	1	366	CARDINAL
taxlaw-12356	418	1	96	CARDINAL
taxlaw-12356	419	1	359	CARDINAL
taxlaw-12356	420	1	v. mcneil	PERSON
taxlaw-12356	420	2	44	DATE
taxlaw-12356	421	1	3d 112	CARDINAL
taxlaw-12356	421	2	fla	GPE
taxlaw-12356	423	1	2010	DATE
taxlaw-12356	424	1	97	CARDINAL
taxlaw-12356	424	2	44	DATE
taxlaw-12356	425	1	3d 112	CARDINAL
taxlaw-12356	425	2	122	CARDINAL
taxlaw-12356	425	3	fla	GPE
taxlaw-12356	428	1	2010	DATE
taxlaw-12356	429	1	98	CARDINAL
taxlaw-12356	429	2	georgia	GPE
taxlaw-12356	429	3	at least 90 percent	PERCENT
taxlaw-12356	429	4	annual	DATE
taxlaw-12356	429	5	one	CARDINAL
taxlaw-12356	430	1	ga	ORG
taxlaw-12356	431	1	20-2a-1	QUANTITY
taxlaw-12356	432	1	99	CARDINAL
taxlaw-12356	432	2	georgia	GPE
taxlaw-12356	432	3	inc.	ORG
taxlaw-12356	432	4	georgia	GPE
taxlaw-12356	432	5	2023	CARDINAL
taxlaw-12356	432	6	perma.cc/	ORG
taxlaw-12356	432	7	7jpj-fr7	PERSON
taxlaw-12356	432	8	ga	ORG
taxlaw-12356	432	9	dba arizona	ORG
taxlaw-12356	432	10	2023	CARDINAL
taxlaw-12356	432	11	93	CARDINAL
taxlaw-12356	432	12	georgia	GPE
taxlaw-12356	433	1	assistance.101 2	FAC
taxlaw-12356	434	1	2017	CARDINAL
taxlaw-12356	434	2	2017	DATE
taxlaw-12356	434	3	the supreme court	ORG
taxlaw-12356	434	4	trinity lutheran	GPE
taxlaw-12356	434	5	missouri	GPE
taxlaw-12356	435	1	missouri	GPE
taxlaw-12356	435	2	missouri	GPE
taxlaw-12356	435	3	three years later	DATE
taxlaw-12356	435	4	espinoza	GPE
taxlaw-12356	436	1	montana	GPE
taxlaw-12356	436	2	carson	GPE
taxlaw-12356	436	3	maine	GPE
taxlaw-12356	438	1	two	CARDINAL
taxlaw-12356	439	1	first	ORDINAL
taxlaw-12356	439	2	arizona	GPE
taxlaw-12356	439	3	f.a.q	PERSON
taxlaw-12356	439	4	arizona	GPE
taxlaw-12356	440	1	arizona	GPE
taxlaw-12356	441	1	florida	GPE
taxlaw-12356	443	1	fla	GPE
taxlaw-12356	445	1	ann	PERSON
taxlaw-12356	446	1	1002.395	CARDINAL
taxlaw-12356	447	1	a school year	DATE
taxlaw-12356	448	1	2017	DATE
taxlaw-12356	448	2	over half	CARDINAL
taxlaw-12356	448	3	about a third	CARDINAL
taxlaw-12356	449	1	u.s.	GPE
taxlaw-12356	449	2	664	CARDINAL
taxlaw-12356	449	3	2019	DATE
taxlaw-12356	450	1	100	CARDINAL
taxlaw-12356	453	1	fla	GPE
taxlaw-12356	454	1	ftc	ORG
taxlaw-12356	454	2	fla	GPE
taxlaw-12356	455	1	2023	CARDINAL
taxlaw-12356	455	2	/ftc	NORP
taxlaw-12356	455	3	perma.cc/ghw6-t9er	ORG
taxlaw-12356	456	1	101	CARDINAL
taxlaw-12356	456	2	florida	GPE
taxlaw-12356	456	3	below 375%	PERCENT
taxlaw-12356	457	1	fla	GPE
taxlaw-12356	459	1	ann	PERSON
taxlaw-12356	460	1	1002.395	CARDINAL
taxlaw-12356	461	1	102	CARDINAL
taxlaw-12356	461	2	trinity lutheran church	ORG
taxlaw-12356	461	3	columbia, inc.	ORG
taxlaw-12356	462	1	582	CARDINAL
taxlaw-12356	462	2	449	CARDINAL
taxlaw-12356	462	3	467	CARDINAL
taxlaw-12356	462	4	2017	CARDINAL
taxlaw-12356	463	1	103	CARDINAL
taxlaw-12356	463	2	james hirsen	PERSON
taxlaw-12356	463	3	jul. 2, 2020	DATE
taxlaw-12356	466	1	blaine	ORG
taxlaw-12356	467	1	104	CARDINAL
taxlaw-12356	467	2	mont	ORG
taxlaw-12356	468	1	140	CARDINAL
taxlaw-12356	468	2	s. ct	PERSON
taxlaw-12356	468	3	2246	CARDINAL
taxlaw-12356	468	4	2262	DATE
taxlaw-12356	468	5	2020	DATE
taxlaw-12356	469	1	columbia journal of tax	ORG
taxlaw-12356	470	1	15:1 94	CARDINAL
taxlaw-12356	471	1	second	ORDINAL
taxlaw-12356	472	1	the supreme court	ORG
taxlaw-12356	482	1	105	CARDINAL
taxlaw-12356	482	2	oklahoma	GPE
taxlaw-12356	482	3	carson	PERSON
taxlaw-12356	483	1	the oklahoma	ORG
taxlaw-12356	484	1	catholic	NORP
taxlaw-12356	484	2	john m. o’connor	PERSON
taxlaw-12356	484	3	the supreme court	ORG
taxlaw-12356	484	4	carson	PERSON
taxlaw-12356	485	1	gentner drummond	PERSON
taxlaw-12356	485	2	oklahoma	GPE
taxlaw-12356	486	1	mark walsh	PERSON
taxlaw-12356	486	2	oklahoma	GPE
taxlaw-12356	486	3	week	DATE
taxlaw-12356	486	4	feb. 24	DATE
taxlaw-12356	486	5	2023	CARDINAL
taxlaw-12356	487	1	perma.cc/kv3n-gb9e	ORG
taxlaw-12356	488	1	106	CARDINAL
taxlaw-12356	488	2	espinoza	GPE
taxlaw-12356	488	3	140	CARDINAL
taxlaw-12356	488	4	s. ct	PERSON
taxlaw-12356	489	1	2261	CARDINAL
taxlaw-12356	489	2	carson v. makin	PERSON
taxlaw-12356	489	3	142	CARDINAL
taxlaw-12356	489	4	s. ct.	PERSON
taxlaw-12356	489	5	1987	DATE
taxlaw-12356	489	6	1997	DATE
taxlaw-12356	489	7	2022	CARDINAL
taxlaw-12356	492	1	107	CARDINAL
taxlaw-12356	492	2	trinity lutheran	ORG
taxlaw-12356	492	3	582	CARDINAL
taxlaw-12356	492	4	449	CARDINAL
taxlaw-12356	492	5	carson	PERSON
taxlaw-12356	492	6	142 s. ct	QUANTITY
taxlaw-12356	493	1	2014	DATE
taxlaw-12356	493	2	2022	CARDINAL
taxlaw-12356	494	1	108	CARDINAL
taxlaw-12356	494	2	steven k. green	PERSON
taxlaw-12356	494	3	64	CARDINAL
taxlaw-12356	494	4	437	CARDINAL
taxlaw-12356	494	5	440	CARDINAL
taxlaw-12356	494	6	2022	CARDINAL
taxlaw-12356	494	7	the supreme court	ORG
taxlaw-12356	494	8	montana	GPE
taxlaw-12356	494	9	espinoza	GPE
taxlaw-12356	494	10	thirty-seven	CARDINAL
taxlaw-12356	494	11	steven green	PERSON
taxlaw-12356	494	12	espinoza	ORG
taxlaw-12356	494	13	jun. 30, 2020	DATE
taxlaw-12356	494	14	https://ww	NORP
taxlaw-12356	496	1	2023	CARDINAL
taxlaw-12356	496	2	95	CARDINAL
taxlaw-12356	506	1	georgia	GPE
taxlaw-12356	506	2	georgia	GPE
taxlaw-12356	506	3	109	CARDINAL
taxlaw-12356	509	1	carl davis	PERSON
taxlaw-12356	509	2	k-12	PERSON
taxlaw-12356	509	3	institute on taxation & economic	ORG
taxlaw-12356	509	4	oct. 2016	DATE
taxlaw-12356	511	1	110	CARDINAL
taxlaw-12356	511	2	americans	NORP
taxlaw-12356	511	3	gaddy v. ga. dep’t	PERSON
taxlaw-12356	511	4	802	CARDINAL
taxlaw-12356	511	5	2017	CARDINAL
taxlaw-12356	511	6	2017 wl	QUANTITY
taxlaw-12356	511	7	373535	DATE
taxlaw-12356	511	8	3	CARDINAL
taxlaw-12356	511	9	v. killian	PERSON
taxlaw-12356	511	10	972	CARDINAL
taxlaw-12356	511	11	606	CARDINAL
taxlaw-12356	511	12	1999	DATE
taxlaw-12356	511	13	feldman	PERSON
taxlaw-12356	511	14	j.	PERSON
taxlaw-12356	512	1	111	CARDINAL
taxlaw-12356	512	2	christian	NORP
taxlaw-12356	512	3	georgia private school tax credit	ORG
taxlaw-12356	512	4	https://www.ccssmyrna.org /give	ORG
taxlaw-12356	512	5	christian	NORP
taxlaw-12356	512	6	porter academy	ORG
taxlaw-12356	513	1	columbia journal of tax	ORG
taxlaw-12356	514	1	15:1 96	CARDINAL
taxlaw-12356	514	2	5,000	MONEY
taxlaw-12356	514	3	5,000.112	MONEY
taxlaw-12356	514	4	at least $5,000	MONEY
taxlaw-12356	515	1	5,000	MONEY
taxlaw-12356	515	2	georgia	GPE
taxlaw-12356	515	3	5,000	MONEY
taxlaw-12356	516	1	zero dollars	MONEY
taxlaw-12356	516	2	5,000	MONEY
taxlaw-12356	517	1	georgia	GPE
taxlaw-12356	519	1	the georgia supreme court	ORG
taxlaw-12356	521	1	georgia	GPE
taxlaw-12356	523	1	5,000	MONEY
taxlaw-12356	523	2	5,000	MONEY
taxlaw-12356	524	1	benefits.115	GPE
taxlaw-12356	526	1	112	CARDINAL
taxlaw-12356	526	2	ga	ORG
taxlaw-12356	527	1	48	CARDINAL
taxlaw-12356	527	2	georgia	GPE
taxlaw-12356	527	3	inc.	ORG
taxlaw-12356	527	4	georgia	GPE
taxlaw-12356	527	5	oal	ORG
taxlaw-12356	527	6	113	CARDINAL
taxlaw-12356	527	7	ga	ORG
taxlaw-12356	527	8	802	CARDINAL
taxlaw-12356	527	9	225	CARDINAL
taxlaw-12356	527	10	230	CARDINAL
taxlaw-12356	527	11	2017	CARDINAL
taxlaw-12356	528	1	114	CARDINAL
taxlaw-12356	528	2	2008	DATE
taxlaw-12356	528	3	georgia	GPE
taxlaw-12356	528	4	first	ORDINAL
taxlaw-12356	528	5	$50 million	MONEY
taxlaw-12356	529	1	pinto & walker	ORG
taxlaw-12356	529	2	supra	PERSON
taxlaw-12356	529	3	91	CARDINAL
taxlaw-12356	529	4	74–75	CARDINAL
taxlaw-12356	530	1	the tax year 2023	DATE
taxlaw-12356	530	2	georgia	GPE
taxlaw-12356	530	3	$120 million	MONEY
taxlaw-12356	531	1	ga	ORG
taxlaw-12356	532	1	48	CARDINAL
taxlaw-12356	532	2	ga	ORG
taxlaw-12356	533	1	january 3	DATE
taxlaw-12356	533	2	2023	CARDINAL
taxlaw-12356	533	3	the first day	DATE
taxlaw-12356	533	4	the georgia department of revenue	ORG
taxlaw-12356	533	5	that year	DATE
taxlaw-12356	534	1	$120 million	MONEY
taxlaw-12356	535	1	georgia	GPE
taxlaw-12356	535	2	$120 million	MONEY
taxlaw-12356	535	3	georgia	GPE
taxlaw-12356	537	1	115	CARDINAL
taxlaw-12356	537	2	111	CARDINAL
taxlaw-12356	538	1	2023	CARDINAL
taxlaw-12356	538	2	97	CARDINAL
taxlaw-12356	540	1	today	DATE
taxlaw-12356	557	1	two	CARDINAL
taxlaw-12356	558	1	two	CARDINAL
taxlaw-12356	559	1	section three	LAW
taxlaw-12356	560	1	1	CARDINAL
taxlaw-12356	562	1	116	CARDINAL
taxlaw-12356	563	1	columbia journal of tax law	ORG
taxlaw-12356	564	1	15:1 98	CARDINAL
taxlaw-12356	565	1	georgia	GPE
taxlaw-12356	568	1	three	CARDINAL
taxlaw-12356	573	1	first	ORDINAL
taxlaw-12356	574	1	it.119	PERSON
taxlaw-12356	574	2	florida	GPE
taxlaw-12356	578	1	milton friedman	PERSON
taxlaw-12356	578	2	at least the	DATE
taxlaw-12356	578	3	117	CARDINAL
taxlaw-12356	578	4	bruce	PRODUCT
taxlaw-12356	578	5	richard f. elmore	PERSON
taxlaw-12356	578	6	gary orfield	PERSON
taxlaw-12356	580	1	2	CARDINAL
taxlaw-12356	581	1	118	CARDINAL
taxlaw-12356	581	2	pinto & walker	ORG
taxlaw-12356	581	3	supra	PERSON
taxlaw-12356	581	4	91	CARDINAL
taxlaw-12356	581	5	73	CARDINAL
taxlaw-12356	582	1	119	CARDINAL
taxlaw-12356	582	2	hillel y. levin	PERSON
taxlaw-12356	582	3	45	CARDINAL
taxlaw-12356	583	1	st.	GPE
taxlaw-12356	583	2	1033	CARDINAL
taxlaw-12356	583	3	1073	CARDINAL
taxlaw-12356	583	4	2013	DATE
taxlaw-12356	583	5	garnett	ORG
taxlaw-12356	583	6	5	CARDINAL
taxlaw-12356	583	7	8	CARDINAL
taxlaw-12356	584	1	120	CARDINAL
taxlaw-12356	584	2	5	CARDINAL
taxlaw-12356	584	3	8	DATE
taxlaw-12356	585	1	121	CARDINAL
taxlaw-12356	585	2	fla	GPE
taxlaw-12356	587	1	ann	PERSON
taxlaw-12356	588	1	4–5	DATE
taxlaw-12356	588	2	fla	GPE
taxlaw-12356	589	1	florida	GPE
taxlaw-12356	589	2	fla	GPE
taxlaw-12356	591	1	ftc-faqs.stml	ORG
taxlaw-12356	592	1	122	CARDINAL
taxlaw-12356	592	2	elmore, & orfield	ORG
taxlaw-12356	592	3	117	CARDINAL
taxlaw-12356	592	4	3	CARDINAL
taxlaw-12356	593	1	123	CARDINAL
taxlaw-12356	593	2	pinto & walker	ORG
taxlaw-12356	593	3	supra	PERSON
taxlaw-12356	593	4	91	CARDINAL
taxlaw-12356	593	5	84	CARDINAL
taxlaw-12356	593	6	hillel y. levin	PERSON
taxlaw-12356	593	7	45	CARDINAL
taxlaw-12356	594	1	st. l. j. 1033	PERSON
taxlaw-12356	594	2	1073	CARDINAL
taxlaw-12356	594	3	2013	DATE
taxlaw-12356	595	1	2023	CARDINAL
taxlaw-12356	595	2	99 twentieth century	DATE
taxlaw-12356	595	3	1980s.124	CARDINAL
taxlaw-12356	596	1	friedman	PERSON
taxlaw-12356	597	1	1955	DATE
taxlaw-12356	599	1	american	NORP
taxlaw-12356	600	1	124	CARDINAL
taxlaw-12356	601	1	milton friedman	PERSON
taxlaw-12356	601	2	robert a. solo ed	PERSON
taxlaw-12356	602	1	1955	DATE
taxlaw-12356	602	2	jeffrey r. henig	PERSON
taxlaw-12356	602	3	bruce fuller et	PERSON
taxlaw-12356	603	1	al	PERSON
taxlaw-12356	604	1	117	CARDINAL
taxlaw-12356	604	2	95	DATE
taxlaw-12356	605	1	125	CARDINAL
taxlaw-12356	605	2	supra	PERSON
taxlaw-12356	605	3	124	CARDINAL
taxlaw-12356	605	4	127	CARDINAL
taxlaw-12356	605	5	william mcgurn	PERSON
taxlaw-12356	605	6	milton friedman	PERSON
taxlaw-12356	606	1	wall st	PERSON
taxlaw-12356	606	2	j.	PERSON
taxlaw-12356	606	3	april 3	DATE
taxlaw-12356	606	4	2023	CARDINAL
taxlaw-12356	607	1	126	CARDINAL
taxlaw-12356	607	2	supra	PERSON
taxlaw-12356	607	3	124	CARDINAL
taxlaw-12356	607	4	130	CARDINAL
taxlaw-12356	607	5	elmore, & orfield	ORG
taxlaw-12356	607	6	117	CARDINAL
taxlaw-12356	607	7	12	CARDINAL
taxlaw-12356	609	1	127	CARDINAL
taxlaw-12356	609	2	supra	PERSON
taxlaw-12356	609	3	124	CARDINAL
taxlaw-12356	609	4	132	CARDINAL
taxlaw-12356	609	5	128	CARDINAL
taxlaw-12356	610	1	d.	NORP
taxlaw-12356	610	2	129	CARDINAL
taxlaw-12356	610	3	rob reich	PERSON
taxlaw-12356	610	4	21–22	CARDINAL
taxlaw-12356	610	5	walter feinberg	PERSON
taxlaw-12356	610	6	christopher lubienski ed.	PERSON
taxlaw-12356	610	7	2008	DATE
taxlaw-12356	612	1	130	CARDINAL
taxlaw-12356	612	2	jeb bush	PERSON
taxlaw-12356	612	3	florida	GPE
taxlaw-12356	612	4	utah	GPE
taxlaw-12356	612	5	wall st	GPE
taxlaw-12356	612	6	j. (feb. 3	ORG
taxlaw-12356	612	7	2023	CARDINAL
taxlaw-12356	612	8	https://www.wsj.com/articles/school-choice-is-sweeping-the-nation-from-florida-to-utah-je	ORG
taxlaw-12356	613	1	131	CARDINAL
taxlaw-12356	613	2	levin	PERSON
taxlaw-12356	613	3	supra	PERSON
taxlaw-12356	613	4	123	CARDINAL
taxlaw-12356	613	5	reich	PERSON
taxlaw-12356	613	6	supra	PERSON
taxlaw-12356	613	7	129	CARDINAL
taxlaw-12356	616	1	https://www.wsj.com/articles/school-choice-is-sweeping-the-nation-from-florida-to-utah-jeb-bush-education-learning-students-children-parents-11675435984 https://www.wsj.com/articles/school-choice-is-sweeping-the-nation-from-florida-to-utah-jeb-bush-education-learning-students-children-parents-11675435984 columbia journal of tax law	ORG
taxlaw-12356	617	1	15:1 100	CARDINAL
taxlaw-12356	621	1	2	CARDINAL
taxlaw-12356	622	1	today	DATE
taxlaw-12356	637	1	1	CARDINAL
taxlaw-12356	637	2	2	CARDINAL
taxlaw-12356	638	1	132	CARDINAL
taxlaw-12356	638	2	charles j. russo	PERSON
taxlaw-12356	638	3	j.d.	GPE
taxlaw-12356	638	4	william e. thro	PERSON
taxlaw-12356	638	5	m.a.	PERSON
taxlaw-12356	638	6	j.d.	GPE
taxlaw-12356	638	7	blaine	PERSON
taxlaw-12356	638	8	espinoza	GPE
taxlaw-12356	638	9	montana department of revenue	ORG
taxlaw-12356	638	10	46	CARDINAL
taxlaw-12356	638	11	dayton l. rev	PERSON
taxlaw-12356	638	12	131	CARDINAL
taxlaw-12356	638	13	163	CARDINAL
taxlaw-12356	638	14	2021	CARDINAL
taxlaw-12356	638	15	2023	CARDINAL
taxlaw-12356	638	16	101	CARDINAL
taxlaw-12356	642	1	one dollar	MONEY
taxlaw-12356	646	1	the year	DATE
taxlaw-12356	648	1	isabel chou	PERSON
taxlaw-12356	648	2	new jersey	GPE
taxlaw-12356	648	3	64	CARDINAL
taxlaw-12356	648	4	rutgers l. rev	PERSON
taxlaw-12356	648	5	295	CARDINAL
taxlaw-12356	648	6	300	CARDINAL
taxlaw-12356	648	7	2011	DATE
taxlaw-12356	649	1	133	CARDINAL
taxlaw-12356	649	2	christian	NORP
taxlaw-12356	649	3	111	CARDINAL
taxlaw-12356	649	4	134	CARDINAL
taxlaw-12356	651	1	135	CARDINAL
taxlaw-12356	651	2	william g. gale	PERSON
taxlaw-12356	651	3	brookings	PERSON
taxlaw-12356	651	4	february 16, 1999	DATE
taxlaw-12356	652	1	perma.cc/62 dh-eg92	GPE
taxlaw-12356	653	1	136	CARDINAL
taxlaw-12356	653	2	5,000	MONEY
taxlaw-12356	653	3	georgia	GPE
taxlaw-12356	653	4	georgia	GPE
taxlaw-12356	653	5	91,000	MONEY
taxlaw-12356	654	1	& georgia	ORG
taxlaw-12356	656	1	137	CARDINAL
taxlaw-12356	657	1	andrew t. hayashi & justin j. hopkins	PERSON
taxlaw-12356	657	2	2023	CARDINAL
taxlaw-12356	658	1	l. rev	PERSON
taxlaw-12356	658	2	1179	CARDINAL
taxlaw-12356	658	3	1179	DATE
taxlaw-12356	658	4	2023	CARDINAL
taxlaw-12356	660	1	columbia journal of tax law	ORG
taxlaw-12356	661	1	15:1 102	CARDINAL
taxlaw-12356	662	1	students.138	GPE
taxlaw-12356	662	2	georgia	GPE
taxlaw-12356	664	1	georgia	GPE
taxlaw-12356	669	1	georgia	GPE
taxlaw-12356	670	1	138	CARDINAL
taxlaw-12356	670	2	the u.s. department of education	ORG
taxlaw-12356	670	3	twenty	CARDINAL
taxlaw-12356	672	1	rachel hanson	PERSON
taxlaw-12356	672	2	chris pugliese	PERSON
taxlaw-12356	672	3	2019	CARDINAL
taxlaw-12356	672	4	076	CARDINAL
taxlaw-12356	673	1	u.s.	GPE
taxlaw-12356	673	2	2019	CARDINAL
taxlaw-12356	673	3	2020	DATE
taxlaw-12356	676	1	139	CARDINAL
taxlaw-12356	676	2	georgia	GPE
taxlaw-12356	677	1	perma.c c/5x4j-qtvr	PERSON
taxlaw-12356	679	1	georgia	GPE
taxlaw-12356	679	2	seven	CARDINAL
taxlaw-12356	679	3	89%	PERCENT
taxlaw-12356	679	4	90%	PERCENT
taxlaw-12356	679	5	2017–19	CARDINAL
taxlaw-12356	679	6	500	CARDINAL
taxlaw-12356	680	1	greg s. griffin & leslie mcguire	PERSON
taxlaw-12356	680	2	ga	ORG
taxlaw-12356	680	3	6	CARDINAL
taxlaw-12356	680	4	2021	CARDINAL
taxlaw-12356	683	1	140	CARDINAL
taxlaw-12356	684	1	georgia	GPE
taxlaw-12356	684	2	arizona	GPE
taxlaw-12356	687	1	2023	CARDINAL
taxlaw-12356	687	2	103	CARDINAL
taxlaw-12356	687	3	georgia	GPE
taxlaw-12356	687	4	2015	CARDINAL
taxlaw-12356	687	5	2018.141 fifty-eight	CARDINAL
taxlaw-12356	702	1	cristo rey	PERSON
taxlaw-12356	703	1	catholic	NORP
taxlaw-12356	704	1	less than	QUANTITY
taxlaw-12356	704	2	141	CARDINAL
taxlaw-12356	704	3	samantha sunne & donnell suggs	ORG
taxlaw-12356	704	4	600	MONEY
taxlaw-12356	704	5	sep. 23, 2020	DATE
taxlaw-12356	704	6	feb. 3	DATE
taxlaw-12356	704	7	2022	CARDINAL
taxlaw-12356	704	8	3	CARDINAL
taxlaw-12356	705	1	142	CARDINAL
taxlaw-12356	706	1	d.	NORP
taxlaw-12356	706	2	richard j. murnane	PERSON
taxlaw-12356	706	3	sean f. reardon	PERSON
taxlaw-12356	706	4	mbekeani & anne lamb	ORG
taxlaw-12356	707	1	18(4	CARDINAL
taxlaw-12356	707	2	58	CARDINAL
taxlaw-12356	707	3	66	CARDINAL
taxlaw-12356	707	4	2018	DATE
taxlaw-12356	707	5	richard j. murnane	PERSON
taxlaw-12356	707	6	sean f. reardon	PERSON
taxlaw-12356	707	7	aera	ORG
taxlaw-12356	707	8	2018	DATE
taxlaw-12356	711	1	144	CARDINAL
taxlaw-12356	711	2	cristo rey network	PERSON
taxlaw-12356	712	1	caroline academy	ORG
taxlaw-12356	713	1	mhs	ORG
taxlaw-12356	714	1	milton hershey	ORG
taxlaw-12356	715	1	columbia journal of tax law	ORG
taxlaw-12356	716	1	15:1	CARDINAL
taxlaw-12356	718	1	four	CARDINAL
taxlaw-12356	718	2	38,000,146	MONEY
taxlaw-12356	718	3	georgia	GPE
taxlaw-12356	718	4	no more than $2,012.50	MONEY
taxlaw-12356	719	1	cristo rey	PERSON
taxlaw-12356	719	2	around $2,000	MONEY
taxlaw-12356	720	1	95,000	MONEY
taxlaw-12356	720	2	5,000	MONEY
taxlaw-12356	720	3	5,000	MONEY
taxlaw-12356	722	1	thousands of dollars	MONEY
taxlaw-12356	722	2	145	CARDINAL
taxlaw-12356	722	3	sarah stewart	PERSON
taxlaw-12356	724	1	146	CARDINAL
taxlaw-12356	724	2	cristo rey network	PERSON
taxlaw-12356	725	1	147	CARDINAL
taxlaw-12356	725	2	ga	ORG
taxlaw-12356	726	1	148	CARDINAL
taxlaw-12356	727	1	zero dollars	MONEY
taxlaw-12356	728	1	august 2019	DATE
taxlaw-12356	728	2	u.s.	GPE
taxlaw-12356	729	1	26	CARDINAL
taxlaw-12356	731	1	47a	CARDINAL
taxlaw-12356	732	1	204	CARDINAL
taxlaw-12356	734	1	26	CARDINAL
taxlaw-12356	737	1	26	CARDINAL
taxlaw-12356	738	1	1.162-15(a)(3	CARDINAL
taxlaw-12356	741	1	private sch	ORG
taxlaw-12356	741	2	org.	GPE
taxlaw-12356	747	1	georgia	GPE
taxlaw-12356	747	2	five years	DATE
taxlaw-12356	748	1	ga	ORG
taxlaw-12356	748	2	48	CARDINAL
taxlaw-12356	748	3	2022	CARDINAL
taxlaw-12356	749	1	2023	CARDINAL
taxlaw-12356	749	2	105	CARDINAL
taxlaw-12356	751	1	at least one	CARDINAL
taxlaw-12356	761	1	149	CARDINAL
taxlaw-12356	761	2	the u.s. dep’t of educ.	ORG
taxlaw-12356	762	1	ten	CARDINAL
taxlaw-12356	763	1	rachel hanson &	ORG
taxlaw-12356	763	2	chris	PERSON
taxlaw-12356	763	3	2019	CARDINAL
taxlaw-12356	763	4	2020	DATE
taxlaw-12356	764	1	150	CARDINAL
taxlaw-12356	764	2	westminster	GPE
taxlaw-12356	764	3	ga	ORG
taxlaw-12356	764	4	private sch	PERSON
taxlaw-12356	764	5	https://www.westminster.net/supp ort-westminster	ORG
taxlaw-12356	764	6	annual	DATE
taxlaw-12356	764	7	alef	PRODUCT
taxlaw-12356	764	8	https://drive.google.com/file/d/1etoko39_un7r wdfbsuncaoed1muuygw4	ORG
taxlaw-12356	765	1	151	CARDINAL
taxlaw-12356	765	2	the weber sch.	ORG
taxlaw-12356	767	1	152	CARDINAL
taxlaw-12356	767	2	patricia a. bauch &	ORG
taxlaw-12356	767	3	ellen b. goldring	PERSON
taxlaw-12356	767	4	17	CARDINAL
taxlaw-12356	768	1	1	CARDINAL
taxlaw-12356	768	2	1-21	CARDINAL
taxlaw-12356	769	1	153	CARDINAL
taxlaw-12356	770	1	2019	CARDINAL
taxlaw-12356	770	2	2020	DATE
taxlaw-12356	771	1	columbia journal of tax	ORG
taxlaw-12356	772	1	15:1 106	CARDINAL
taxlaw-12356	772	2	georgia	GPE
taxlaw-12356	773	1	georgia	GPE
taxlaw-12356	779	1	georgia	GPE
taxlaw-12356	779	2	at least six weeks	DATE
taxlaw-12356	779	3	2017	DATE
taxlaw-12356	779	4	56.7%	PERCENT
taxlaw-12356	779	5	third	ORDINAL
taxlaw-12356	779	6	fourth	ORDINAL
taxlaw-12356	779	7	georgia	GPE
taxlaw-12356	779	8	10,932,789	MONEY
taxlaw-12356	779	9	2019	DATE
taxlaw-12356	780	1	47%	PERCENT
taxlaw-12356	780	2	over 400%	PERCENT
taxlaw-12356	780	3	154	CARDINAL
taxlaw-12356	780	4	ga	ORG
taxlaw-12356	781	1	48	CARDINAL
taxlaw-12356	782	1	155	CARDINAL
taxlaw-12356	782	2	5	CARDINAL
taxlaw-12356	782	3	17	CARDINAL
taxlaw-12356	782	4	wall st	GPE
taxlaw-12356	782	5	j. (july 30	ORG
taxlaw-12356	782	6	2023	CARDINAL
taxlaw-12356	782	7	zona-florida-implementation-	ORG
taxlaw-12356	783	1	indiana	GPE
taxlaw-12356	784	1	156	CARDINAL
taxlaw-12356	784	2	https://www.edchoice.org/school-choice/p	DATE
taxlaw-12356	784	3	georgia	GPE
taxlaw-12356	785	1	157	CARDINAL
taxlaw-12356	785	2	griffin & mcguire	ORG
taxlaw-12356	785	3	supra	PERSON
taxlaw-12356	785	4	139	CARDINAL
taxlaw-12356	786	1	158	CARDINAL
taxlaw-12356	786	2	clair suggs	PERSON
taxlaw-12356	786	3	ga	ORG
taxlaw-12356	786	4	budget & pol’y	ORG
taxlaw-12356	787	1	april 26, 2018	DATE
taxlaw-12356	789	1	159	CARDINAL
taxlaw-12356	789	2	griffin & mcguire	ORG
taxlaw-12356	789	3	supra	PERSON
taxlaw-12356	789	4	139	CARDINAL
taxlaw-12356	790	1	2023	CARDINAL
taxlaw-12356	790	2	107 16%	PERCENT
taxlaw-12356	790	3	125%	PERCENT
taxlaw-12356	790	4	one	CARDINAL
taxlaw-12356	790	5	georgia	GPE
taxlaw-12356	793	1	pennsylvania	GPE
taxlaw-12356	793	2	florida	GPE
taxlaw-12356	793	3	375%	PERCENT
taxlaw-12356	793	4	foster care.163	GPE
taxlaw-12356	793	5	july 2023	DATE
taxlaw-12356	793	6	florida	GPE
taxlaw-12356	793	7	12	CARDINAL
taxlaw-12356	793	8	florida	GPE
taxlaw-12356	794	1	arizona	GPE
taxlaw-12356	794	2	two	CARDINAL
taxlaw-12356	795	1	one	CARDINAL
taxlaw-12356	795	2	75.05%	PERCENT
taxlaw-12356	795	3	one	CARDINAL
taxlaw-12356	795	4	342.25%	PERCENT
taxlaw-12356	795	5	fiscal year 2020–21.165	DATE
taxlaw-12356	796	1	arizona	GPE
taxlaw-12356	797	1	160	CARDINAL
taxlaw-12356	797	2	161	CARDINAL
taxlaw-12356	797	3	ga	ORG
taxlaw-12356	798	1	3	CARDINAL
taxlaw-12356	799	1	4	CARDINAL
taxlaw-12356	801	1	162	CARDINAL
taxlaw-12356	801	2	24	CARDINAL
taxlaw-12356	802	1	ann	PERSON
taxlaw-12356	803	1	20-2009	DATE
taxlaw-12356	804	1	pennsylvania	GPE
taxlaw-12356	804	2	the bottom	DATE
taxlaw-12356	806	1	annual	DATE
taxlaw-12356	807	1	163	CARDINAL
taxlaw-12356	807	2	fla	GPE
taxlaw-12356	809	1	ann	PERSON
taxlaw-12356	810	1	2023	CARDINAL
taxlaw-12356	811	1	164	CARDINAL
taxlaw-12356	813	1	165	CARDINAL
taxlaw-12356	813	2	ariz	GPE
taxlaw-12356	814	1	private sch	ORG
taxlaw-12356	815	1	tuition org.	ORG
taxlaw-12356	815	2	https://apsto.org/financialreport	ORG
taxlaw-12356	817	1	166	CARDINAL
taxlaw-12356	818	1	tuition org.	ORG
taxlaw-12356	820	1	arizona	GPE
taxlaw-12356	820	2	2023	CARDINAL
taxlaw-12356	821	1	sarah mervosh	PERSON
taxlaw-12356	821	2	7,200	MONEY
taxlaw-12356	821	3	arizona	GPE
taxlaw-12356	821	4	n.y.	GPE
taxlaw-12356	821	5	july 24	DATE
taxlaw-12356	821	6	2023	CARDINAL
taxlaw-12356	824	1	columbia journal of tax	ORG
taxlaw-12356	825	1	15:1 108	CARDINAL
taxlaw-12356	829	1	167	CARDINAL
taxlaw-12356	829	2	only one	CARDINAL
taxlaw-12356	830	1	one	CARDINAL
taxlaw-12356	833	1	garnett	PERSON
taxlaw-12356	833	2	5	CARDINAL
taxlaw-12356	833	3	168	CARDINAL
taxlaw-12356	833	4	georgia	GPE
taxlaw-12356	834	1	ga	ORG
taxlaw-12356	835	1	48	CARDINAL
taxlaw-12356	837	1	griffin & mcguire	ORG
taxlaw-12356	837	2	supra	PERSON
taxlaw-12356	837	3	139	CARDINAL
taxlaw-12356	837	4	25	CARDINAL
taxlaw-12356	839	1	garnett	PERSON
taxlaw-12356	839	2	5	CARDINAL
taxlaw-12356	839	3	3	CARDINAL
taxlaw-12356	839	4	arizona	GPE
taxlaw-12356	841	1	4	CARDINAL
taxlaw-12356	843	1	florida	GPE
taxlaw-12356	844	1	fla	GPE
taxlaw-12356	846	1	ann	PERSON
taxlaw-12356	847	1	1002.395	CARDINAL
taxlaw-12356	847	2	169	CARDINAL
taxlaw-12356	849	1	arizona	GPE
taxlaw-12356	851	1	arizona	GPE
taxlaw-12356	852	1	arizona	GPE
taxlaw-12356	852	2	july 2023	DATE
taxlaw-12356	853	1	166	CARDINAL
taxlaw-12356	854	1	170	CARDINAL
taxlaw-12356	854	2	ga	ORG
taxlaw-12356	855	1	48	CARDINAL
taxlaw-12356	856	1	2023	CARDINAL
taxlaw-12356	856	2	109	CARDINAL
taxlaw-12356	858	1	milton friedman	PERSON
taxlaw-12356	860	1	friedman	PERSON
taxlaw-12356	869	1	171	CARDINAL
taxlaw-12356	869	2	georgia	GPE
taxlaw-12356	869	3	christian	NORP
taxlaw-12356	869	4	georgia	GPE
taxlaw-12356	873	1	christian	NORP
taxlaw-12356	873	2	111	CARDINAL
taxlaw-12356	873	3	georgia private school	ORG
taxlaw-12356	873	4	the westminster schools	ORG
taxlaw-12356	875	1	t]he	CARDINAL
taxlaw-12356	875	2	georgia	GPE
taxlaw-12356	875	3	annual	DATE
taxlaw-12356	877	1	172	CARDINAL
taxlaw-12356	877	2	supra	PERSON
taxlaw-12356	877	3	124	CARDINAL
taxlaw-12356	877	4	132	CARDINAL
taxlaw-12356	877	5	173	CARDINAL
taxlaw-12356	877	6	5	CARDINAL
taxlaw-12356	877	7	6	CARDINAL
taxlaw-12356	877	8	174	CARDINAL
taxlaw-12356	877	9	7	DATE
taxlaw-12356	878	1	175	CARDINAL
taxlaw-12356	879	1	6	CARDINAL
taxlaw-12356	880	1	blank columbia journal	ORG
taxlaw-12356	881	1	15:1	CARDINAL
taxlaw-12356	881	2	110	MONEY
taxlaw-12356	882	1	georgia	GPE
taxlaw-12356	882	2	georgia	GPE
taxlaw-12356	883	1	georgia	GPE
taxlaw-12356	884	1	georgia	GPE
taxlaw-12356	885	1	medicaid	ORG
taxlaw-12356	886	1	georgia	GPE
taxlaw-12356	886	2	medicaid	ORG
taxlaw-12356	890	1	georgia	GPE
taxlaw-12356	890	2	176	CARDINAL
taxlaw-12356	890	3	griffin & mcguire	ORG
taxlaw-12356	890	4	supra	PERSON
taxlaw-12356	890	5	139	CARDINAL
taxlaw-12356	890	6	11	CARDINAL
taxlaw-12356	892	1	177	CARDINAL
taxlaw-12356	892	2	19	DATE
taxlaw-12356	894	1	178	CARDINAL
taxlaw-12356	894	2	15–16	CARDINAL
taxlaw-12356	896	1	179	CARDINAL
taxlaw-12356	896	2	2	CARDINAL
taxlaw-12356	898	1	180	CARDINAL
taxlaw-12356	898	2	georgia department of community health	ORG
taxlaw-12356	900	1	181	CARDINAL
taxlaw-12356	900	2	gaddy v. ga	PERSON
taxlaw-12356	900	3	802	CARDINAL
taxlaw-12356	900	4	2017	CARDINAL
taxlaw-12356	900	5	v. killian	PERSON
taxlaw-12356	900	6	972	CARDINAL
taxlaw-12356	900	7	606	CARDINAL
taxlaw-12356	900	8	1999	DATE
taxlaw-12356	900	9	mccall v. scott	PERSON
taxlaw-12356	900	10	199	CARDINAL
taxlaw-12356	901	1	3d 359	CARDINAL
taxlaw-12356	902	1	fla	GPE
taxlaw-12356	904	1	2016	CARDINAL
taxlaw-12356	905	1	182	CARDINAL
taxlaw-12356	906	1	ariz	ORG
taxlaw-12356	907	1	christian sch	PERSON
taxlaw-12356	908	1	tuition org.	ORG
taxlaw-12356	909	1	winn	PERSON
taxlaw-12356	909	2	563	CARDINAL
taxlaw-12356	909	3	125	CARDINAL
taxlaw-12356	909	4	157	CARDINAL
taxlaw-12356	909	5	2011	DATE
taxlaw-12356	909	6	kagan	PERSON
taxlaw-12356	909	7	j.	PERSON
taxlaw-12356	911	1	2023	CARDINAL
taxlaw-12356	911	2	111	CARDINAL
taxlaw-12356	912	1	arizona	GPE
taxlaw-12356	912	2	arizona	GPE
taxlaw-12356	917	1	v. killian	PERSON
taxlaw-12356	917	2	193	CARDINAL
taxlaw-12356	918	1	273	CARDINAL
taxlaw-12356	918	2	309	CARDINAL
taxlaw-12356	918	3	1999	DATE
taxlaw-12356	918	4	feldman	PERSON
taxlaw-12356	918	5	j.	PERSON
taxlaw-12356	918	6	stanley s. surrey	PERSON
taxlaw-12356	918	7	83	CARDINAL
taxlaw-12356	919	1	l. rev	PERSON
taxlaw-12356	919	2	705	CARDINAL
taxlaw-12356	919	3	717	CARDINAL
taxlaw-12356	919	4	1970	DATE
taxlaw-12356	920	1	senate	ORG
taxlaw-12356	920	2	401	CARDINAL
taxlaw-12356	921	1	1203–04	CARDINAL
taxlaw-12356	921	2	1987	DATE
taxlaw-12356	926	1	espinoza	GPE
taxlaw-12356	926	2	carson	PERSON
taxlaw-12356	928	1	183	CARDINAL
taxlaw-12356	929	1	christian sch	PERSON
taxlaw-12356	930	1	tuition org.	ORG
taxlaw-12356	931	1	winn	PERSON
taxlaw-12356	931	2	563	CARDINAL
taxlaw-12356	931	3	u.s.	GPE
taxlaw-12356	932	1	148	CARDINAL
taxlaw-12356	932	2	2011	DATE
taxlaw-12356	932	3	kagan	PERSON
taxlaw-12356	932	4	j.	PERSON
taxlaw-12356	933	1	184	CARDINAL
taxlaw-12356	933	2	arizona	GPE
taxlaw-12356	934	1	185	CARDINAL
taxlaw-12356	934	2	michelle reese	PERSON
taxlaw-12356	934	3	east valley tribune	ORG
taxlaw-12356	934	4	dec. 12	DATE
taxlaw-12356	934	5	2017	DATE
taxlaw-12356	934	6	7debd2e5-d000-5aed-b813-a0d252377755.html	DATE
taxlaw-12356	936	1	186	CARDINAL
taxlaw-12356	936	2	184	CARDINAL
taxlaw-12356	936	3	arizona	GPE
taxlaw-12356	936	4	arizona private school tuition organization	ORG
taxlaw-12356	938	1	columbia journal of tax law	ORG
taxlaw-12356	939	1	15:1 112	CARDINAL
taxlaw-12356	943	1	a.	PERSON
taxlaw-12356	954	1	1	CARDINAL
taxlaw-12356	954	2	2	CARDINAL
taxlaw-12356	957	1	only 187	CARDINAL
taxlaw-12356	958	1	brian m. rosenthal	PERSON
taxlaw-12356	958	2	hasidic	NORP
taxlaw-12356	958	3	n.y. times	ORG
taxlaw-12356	958	4	dec. 30	DATE
taxlaw-12356	958	5	2022	CARDINAL
taxlaw-12356	958	6	shapiro & brian m. rosenthal	ORG
taxlaw-12356	958	7	hasidic	NORP
taxlaw-12356	958	8	n.y.	GPE
taxlaw-12356	958	9	sept. 12	DATE
taxlaw-12356	958	10	2022	CARDINAL
taxlaw-12356	958	11	es.com/2022/09/11/nyregion/hasidic-yeshivas-schools-new-york.html	DATE
taxlaw-12356	959	1	brian m. rosenthal & eliza	PERSON
taxlaw-12356	959	2	shapiro, hasidic school	ORG
taxlaw-12356	959	3	$8 million	MONEY
taxlaw-12356	959	4	n.y.	GPE
taxlaw-12356	959	5	oct. 12	DATE
taxlaw-12356	959	6	2022	CARDINAL
taxlaw-12356	961	1	2023	CARDINAL
taxlaw-12356	961	2	113	CARDINAL
taxlaw-12356	966	1	georgia	GPE
taxlaw-12356	966	2	arizona	GPE
taxlaw-12356	971	1	one	CARDINAL
taxlaw-12356	972	1	milton friedman	PERSON
taxlaw-12356	976	1	georgia	GPE
taxlaw-12356	976	2	at least 92%	PERCENT
taxlaw-12356	976	3	the remaining eight percent	PERCENT
taxlaw-12356	976	4	one hundred percent	PERCENT
taxlaw-12356	977	1	third	ORDINAL
taxlaw-12356	978	1	2021	CARDINAL
taxlaw-12356	978	2	georgia	GPE
taxlaw-12356	980	1	188	CARDINAL
taxlaw-12356	980	2	garnett	ORG
taxlaw-12356	980	3	5	CARDINAL
taxlaw-12356	980	4	14	DATE
taxlaw-12356	981	1	189	CARDINAL
taxlaw-12356	981	2	ga	ORG
taxlaw-12356	982	1	20-2a-1	QUANTITY
taxlaw-12356	982	2	ga	ORG
taxlaw-12356	983	1	20-2a-2	CARDINAL
taxlaw-12356	984	1	190	CARDINAL
taxlaw-12356	984	2	griffin & mcguire	ORG
taxlaw-12356	984	3	supra	PERSON
taxlaw-12356	984	4	139	CARDINAL
taxlaw-12356	984	5	15	CARDINAL
taxlaw-12356	985	1	columbia journal of tax law	ORG
taxlaw-12356	986	1	15:1 114	CARDINAL
taxlaw-12356	992	1	191	CARDINAL
taxlaw-12356	992	2	one	CARDINAL
taxlaw-12356	992	3	only one	CARDINAL
taxlaw-12356	993	1	florida	GPE
taxlaw-12356	993	2	one	CARDINAL
taxlaw-12356	993	3	florida	GPE
taxlaw-12356	994	1	manhattan institute	ORG
taxlaw-12356	995	1	florida	GPE
taxlaw-12356	995	2	one	CARDINAL
taxlaw-12356	996	1	garnett	PERSON
taxlaw-12356	996	2	5	CARDINAL
taxlaw-12356	996	3	14	DATE
taxlaw-12356	998	1	192	CARDINAL
taxlaw-12356	998	2	pinto & walker	ORG
taxlaw-12356	998	3	supra	PERSON
taxlaw-12356	998	4	91	CARDINAL
taxlaw-12356	998	5	85	DATE
taxlaw-12356	998	6	193	CARDINAL
taxlaw-12356	998	7	paul teske & mark schneider	ORG
taxlaw-12356	998	8	609	CARDINAL
taxlaw-12356	998	9	619	CARDINAL
taxlaw-12356	998	10	2001	DATE
taxlaw-12356	999	1	194	CARDINAL
taxlaw-12356	999	2	u.s.	GPE
taxlaw-12356	1000	1	99	CARDINAL
taxlaw-12356	1000	2	stephen j. owens	PERSON
taxlaw-12356	1000	3	atlanta	GPE
taxlaw-12356	1001	1	dec. 21	DATE
taxlaw-12356	1001	2	2022	CARDINAL
taxlaw-12356	1002	1	english	LANGUAGE
taxlaw-12356	1003	1	195	CARDINAL
taxlaw-12356	1003	2	teske & schneider	ORG
taxlaw-12356	1003	3	193	CARDINAL
taxlaw-12356	1003	4	196	CARDINAL
taxlaw-12356	1003	5	patrick j. wolf et al.	PERSON
taxlaw-12356	1004	1	20	CARDINAL
taxlaw-12356	1004	2	annenburg inst	ORG
taxlaw-12356	1005	1	brown univ	ORG
taxlaw-12356	1007	1	19-115	CARDINAL
taxlaw-12356	1007	2	2019	DATE
taxlaw-12356	1008	1	http://www.edworkingpapers.com/ai19115	CARDINAL
taxlaw-12356	1009	1	matthew m. chingos & daniel kuehn	PERSON
taxlaw-12356	1009	2	2017	CARDINAL
taxlaw-12356	1010	1	2023	CARDINAL
taxlaw-12356	1010	2	115	CARDINAL
taxlaw-12356	1015	1	first	ORDINAL
taxlaw-12356	1022	1	florida	GPE
taxlaw-12356	1022	2	197	CARDINAL
taxlaw-12356	1023	1	phillips et al.	PERSON
taxlaw-12356	1023	2	51	CARDINAL
taxlaw-12356	1023	3	30	CARDINAL
taxlaw-12356	1023	4	2014	DATE
taxlaw-12356	1023	5	julia a. mcwilliams	PERSON
taxlaw-12356	1023	6	15	CARDINAL
taxlaw-12356	1023	7	221	CARDINAL
taxlaw-12356	1023	8	2017	CARDINAL
taxlaw-12356	1024	1	198	CARDINAL
taxlaw-12356	1024	2	coverdell education savings accounts	ORG
taxlaw-12356	1026	1	u.s.	GPE
taxlaw-12356	1028	1	2022	CARDINAL
taxlaw-12356	1030	1	199	CARDINAL
taxlaw-12356	1030	2	fla	GPE
taxlaw-12356	1032	1	ann	PERSON
taxlaw-12356	1033	1	1002.395	CARDINAL
taxlaw-12356	1034	1	columbia journal of tax	ORG
taxlaw-12356	1035	1	15:1 116	CARDINAL
taxlaw-12356	1035	2	florida	GPE
taxlaw-12356	1035	3	$568 million	MONEY
taxlaw-12356	1035	4	2021–22	CARDINAL
taxlaw-12356	1036	1	july 2023201	DATE
taxlaw-12356	1036	2	funds.204	ORG
taxlaw-12356	1037	1	florida	GPE
taxlaw-12356	1039	1	florida	GPE
taxlaw-12356	1040	1	florida	GPE
taxlaw-12356	1041	1	florida	GPE
taxlaw-12356	1041	2	2019	DATE
taxlaw-12356	1041	3	florida	GPE
taxlaw-12356	1041	4	2023	CARDINAL
taxlaw-12356	1041	5	florida	GPE
taxlaw-12356	1041	6	200	CARDINAL
taxlaw-12356	1041	7	florida	GPE
taxlaw-12356	1041	8	fla	GPE
taxlaw-12356	1048	1	2022	CARDINAL
taxlaw-12356	1049	1	pdf	ORG
taxlaw-12356	1050	1	201	CARDINAL
taxlaw-12356	1050	2	fla	GPE
taxlaw-12356	1052	1	ann	PERSON
taxlaw-12356	1053	1	1002.395	CARDINAL
taxlaw-12356	1053	2	2023	CARDINAL
taxlaw-12356	1054	1	july 1	DATE
taxlaw-12356	1054	2	2023	CARDINAL
taxlaw-12356	1054	3	florida	GPE
taxlaw-12356	1056	1	2023	CARDINAL
taxlaw-12356	1056	2	fla	GPE
taxlaw-12356	1058	1	law serv	PERSON
taxlaw-12356	1059	1	ch	PERSON
taxlaw-12356	1059	2	2023-16	CARDINAL
taxlaw-12356	1060	1	202	CARDINAL
taxlaw-12356	1061	1	private sch	ORG
taxlaw-12356	1062	1	tuition org.	ORG
taxlaw-12356	1062	2	165	CARDINAL
taxlaw-12356	1062	3	fla	GPE
taxlaw-12356	1064	1	ann	PERSON
taxlaw-12356	1065	1	1002.395	CARDINAL
taxlaw-12356	1066	1	400 percent	PERCENT
taxlaw-12356	1066	2	203	CARDINAL
taxlaw-12356	1066	3	fla	GPE
taxlaw-12356	1072	1	200	CARDINAL
taxlaw-12356	1072	2	2	CARDINAL
taxlaw-12356	1072	3	204	CARDINAL
taxlaw-12356	1072	4	fla	GPE
taxlaw-12356	1074	1	ann	PERSON
taxlaw-12356	1076	1	205	CARDINAL
taxlaw-12356	1076	2	garnett	ORG
taxlaw-12356	1076	3	5	CARDINAL
taxlaw-12356	1076	4	14	DATE
taxlaw-12356	1076	5	206	CARDINAL
taxlaw-12356	1077	1	florida	GPE
taxlaw-12356	1078	1	florida	GPE
taxlaw-12356	1079	1	florida	GPE
taxlaw-12356	1080	1	aaa scholarship foundation	ORG
taxlaw-12356	1082	1	207 2023	CARDINAL
taxlaw-12356	1082	2	fla	GPE
taxlaw-12356	1084	1	law serv	PERSON
taxlaw-12356	1085	1	ch	PERSON
taxlaw-12356	1085	2	2023-16	CARDINAL
taxlaw-12356	1086	1	208	CARDINAL
taxlaw-12356	1086	2	fla	GPE
taxlaw-12356	1088	1	ann	PERSON
taxlaw-12356	1089	1	1002.394	CARDINAL
taxlaw-12356	1090	1	2023	CARDINAL
taxlaw-12356	1090	2	117	CARDINAL
taxlaw-12356	1090	3	florida	GPE
taxlaw-12356	1093	1	florida	GPE
taxlaw-12356	1093	2	georgia	GPE
taxlaw-12356	1094	1	florida	GPE
taxlaw-12356	1094	2	florida	GPE
taxlaw-12356	1096	1	arizona	GPE
taxlaw-12356	1097	1	around $7,200	MONEY
taxlaw-12356	1099	1	arizona	GPE
taxlaw-12356	1102	1	209 2023	QUANTITY
taxlaw-12356	1102	2	fla	GPE
taxlaw-12356	1104	1	law serv	PERSON
taxlaw-12356	1105	1	ch	PERSON
taxlaw-12356	1105	2	2023-16	CARDINAL
taxlaw-12356	1106	1	210	CARDINAL
taxlaw-12356	1107	1	garnett	ORG
taxlaw-12356	1107	2	5	CARDINAL
taxlaw-12356	1107	3	14	CARDINAL
taxlaw-12356	1107	4	212	CARDINAL
taxlaw-12356	1107	5	florida	GPE
taxlaw-12356	1108	1	2023	CARDINAL
taxlaw-12356	1109	1	2023	CARDINAL
taxlaw-12356	1109	2	fla	GPE
taxlaw-12356	1111	1	law serv	PERSON
taxlaw-12356	1112	1	ch	PERSON
taxlaw-12356	1112	2	2023-16	CARDINAL
taxlaw-12356	1113	1	213	CARDINAL
taxlaw-12356	1113	2	166	CARDINAL
taxlaw-12356	1114	1	214	CARDINAL
taxlaw-12356	1114	2	garnett	ORG
taxlaw-12356	1114	3	5	CARDINAL
taxlaw-12356	1114	4	16	DATE
taxlaw-12356	1116	1	215	CARDINAL
taxlaw-12356	1116	2	166	CARDINAL
taxlaw-12356	1117	1	columbia journal of tax law	ORG
taxlaw-12356	1118	1	15:1 118	CARDINAL
taxlaw-12356	1119	1	arizona	GPE
taxlaw-12356	1131	1	georgia	GPE
taxlaw-12356	1133	1	first	ORDINAL
taxlaw-12356	1134	1	216	CARDINAL
taxlaw-12356	1134	2	ga	ORG
taxlaw-12356	1134	3	july 31	DATE
taxlaw-12356	1134	4	2023	CARDINAL
taxlaw-12356	1135	1	arizona	GPE
taxlaw-12356	1135	2	christian school tuition organization	ORG
taxlaw-12356	1136	1	217	CARDINAL
taxlaw-12356	1136	2	garnett	ORG
taxlaw-12356	1136	3	5	CARDINAL
taxlaw-12356	1136	4	14	DATE
taxlaw-12356	1137	1	2023	CARDINAL
taxlaw-12356	1137	2	119	CARDINAL
taxlaw-12356	1137	3	maine	GPE
taxlaw-12356	1137	4	carson	GPE
taxlaw-12356	1139	1	one	CARDINAL
taxlaw-12356	1142	1	one	CARDINAL
taxlaw-12356	1142	2	maine	GPE
taxlaw-12356	1144	1	maine	GPE
taxlaw-12356	1145	1	two	CARDINAL
taxlaw-12356	1146	1	first	ORDINAL
taxlaw-12356	1147	1	second	ORDINAL
taxlaw-12356	1148	1	a.	PERSON
taxlaw-12356	1149	1	one	CARDINAL
taxlaw-12356	1151	1	1	CARDINAL
taxlaw-12356	1151	2	first	ORDINAL
taxlaw-12356	1152	1	carson	PERSON
taxlaw-12356	1152	2	the supreme court required maine	ORG
taxlaw-12356	1152	3	carson	PERSON
taxlaw-12356	1152	4	218	CARDINAL
taxlaw-12356	1152	5	carson v. makin	PERSON
taxlaw-12356	1152	6	142	CARDINAL
taxlaw-12356	1152	7	s. ct.	PERSON
taxlaw-12356	1152	8	1987	DATE
taxlaw-12356	1152	9	1994	DATE
taxlaw-12356	1152	10	2022	CARDINAL
taxlaw-12356	1153	1	219	CARDINAL
taxlaw-12356	1155	1	220	CARDINAL
taxlaw-12356	1158	1	20	CARDINAL
taxlaw-12356	1158	2	2	CARDINAL
taxlaw-12356	1158	3	221	CARDINAL
taxlaw-12356	1158	4	carson v. makin	PERSON
taxlaw-12356	1158	5	142	CARDINAL
taxlaw-12356	1158	6	s. ct.	PERSON
taxlaw-12356	1158	7	1987	DATE
taxlaw-12356	1158	8	2002	DATE
taxlaw-12356	1158	9	2022	CARDINAL
taxlaw-12356	1158	10	maine	GPE
taxlaw-12356	1159	1	columbia journal of tax law	ORG
taxlaw-12356	1160	1	15:1	CARDINAL
taxlaw-12356	1160	2	120	CARDINAL
taxlaw-12356	1160	3	maine	GPE
taxlaw-12356	1160	4	maine	GPE
taxlaw-12356	1160	5	carson	PERSON
taxlaw-12356	1162	1	the supreme court	ORG
taxlaw-12356	1162	2	decision.225 carson	PERSON
taxlaw-12356	1162	3	carson	PERSON
taxlaw-12356	1162	4	question”226	PRODUCT
taxlaw-12356	1163	1	carson	PERSON
taxlaw-12356	1166	1	carson	PERSON
taxlaw-12356	1166	2	trinity lutheran	GPE
taxlaw-12356	1166	3	espinoza	GPE
taxlaw-12356	1167	1	carson	PERSON
taxlaw-12356	1167	2	two	CARDINAL
taxlaw-12356	1167	3	carson	PERSON
taxlaw-12356	1167	4	june 2022	DATE
taxlaw-12356	1169	1	2023	CARDINAL
taxlaw-12356	1169	2	florida	GPE
taxlaw-12356	1169	3	iowa	GPE
taxlaw-12356	1169	4	utah	GPE
taxlaw-12356	1169	5	222	CARDINAL
taxlaw-12356	1171	1	1997	DATE
taxlaw-12356	1172	1	225	CARDINAL
taxlaw-12356	1172	2	cooper v. aaron	PERSON
taxlaw-12356	1172	3	358	CARDINAL
taxlaw-12356	1172	4	18	CARDINAL
taxlaw-12356	1172	5	1958	DATE
taxlaw-12356	1173	1	226	CARDINAL
taxlaw-12356	1173	2	c. lupu &	ORG
taxlaw-12356	1173	3	robert w. tuttle	PERSON
taxlaw-12356	1173	4	carson v. makin	PERSON
taxlaw-12356	1173	5	american	NORP
taxlaw-12356	1173	6	june 23	DATE
taxlaw-12356	1173	7	2022	CARDINAL
taxlaw-12356	1174	1	227	CARDINAL
taxlaw-12356	1174	2	marci a. hamilton	PERSON
taxlaw-12356	1174	3	the supreme court	ORG
taxlaw-12356	1174	4	carson v. makin	PERSON
taxlaw-12356	1174	5	june 22	DATE
taxlaw-12356	1174	6	2022	CARDINAL
taxlaw-12356	1174	7	022/06/22	CARDINAL
taxlaw-12356	1175	1	228	CARDINAL
taxlaw-12356	1175	2	carson v. makin	PERSON
taxlaw-12356	1175	3	142	CARDINAL
taxlaw-12356	1175	4	s. ct.	PERSON
taxlaw-12356	1175	5	1987	DATE
taxlaw-12356	1175	6	1997	DATE
taxlaw-12356	1175	7	2022	CARDINAL
taxlaw-12356	1175	8	trinity lutheran	GPE
taxlaw-12356	1175	9	espinoza	GPE
taxlaw-12356	1176	1	229	CARDINAL
taxlaw-12356	1176	2	three	CARDINAL
taxlaw-12356	1176	3	carson	GPE
taxlaw-12356	1176	4	kennedy	PERSON
taxlaw-12356	1176	5	136	CARDINAL
taxlaw-12356	1177	1	l. rev	PERSON
taxlaw-12356	1177	2	208	CARDINAL
taxlaw-12356	1177	3	225	CARDINAL
taxlaw-12356	1177	4	233–34	CARDINAL
taxlaw-12356	1177	5	2022	CARDINAL
taxlaw-12356	1177	6	carson	PERSON
taxlaw-12356	1177	7	the beginning of the twenty-first century	DATE
taxlaw-12356	1177	8	meyer v. nebraska	PERSON
taxlaw-12356	1177	9	mark l. rienzi	PERSON
taxlaw-12356	1177	10	98	CARDINAL
taxlaw-12356	1177	11	notre	ORG
taxlaw-12356	1177	12	l. rev	PERSON
taxlaw-12356	1177	13	337	CARDINAL
taxlaw-12356	1177	14	384	CARDINAL
taxlaw-12356	1177	15	2022	CARDINAL
taxlaw-12356	1178	1	2023	CARDINAL
taxlaw-12356	1178	2	121	CARDINAL
taxlaw-12356	1178	3	carson	PERSON
taxlaw-12356	1182	1	carson	PERSON
taxlaw-12356	1183	1	carson	PERSON
taxlaw-12356	1184	1	carson	PERSON
taxlaw-12356	1185	1	carson	PERSON
taxlaw-12356	1185	2	maine	GPE
taxlaw-12356	1186	1	maine	GPE
taxlaw-12356	1189	1	trinity lutheran	ORG
taxlaw-12356	1189	2	carson	PERSON
taxlaw-12356	1190	1	lutheran	GPE
taxlaw-12356	1190	2	missouri	GPE
taxlaw-12356	1191	1	230	CARDINAL
taxlaw-12356	1191	2	j. david goodman	PERSON
taxlaw-12356	1191	3	texas	GPE
taxlaw-12356	1191	4	n.y.	GPE
taxlaw-12356	1191	5	apr. 14	DATE
taxlaw-12356	1191	6	2023	CARDINAL
taxlaw-12356	1192	1	bush	PERSON
taxlaw-12356	1192	2	supra	PERSON
taxlaw-12356	1192	3	130	CARDINAL
taxlaw-12356	1192	4	100	CARDINAL
taxlaw-12356	1192	5	more than a dozen	CARDINAL
taxlaw-12356	1192	6	indiana	GPE
taxlaw-12356	1192	7	ohio	GPE
taxlaw-12356	1192	8	new hampshire	GPE
taxlaw-12356	1192	9	texas	GPE
taxlaw-12356	1192	10	virginia	GPE
taxlaw-12356	1193	1	oklahoma	GPE
taxlaw-12356	1196	1	south carolina	GPE
taxlaw-12356	1198	1	231	CARDINAL
taxlaw-12356	1198	2	vincent phillip muñoz	PERSON
taxlaw-12356	1198	3	8	CARDINAL
taxlaw-12356	1199	1	j. const	PERSON
taxlaw-12356	1200	1	l. 585	PERSON
taxlaw-12356	1200	2	590	CARDINAL
taxlaw-12356	1200	3	2006	DATE
taxlaw-12356	1200	4	justin driver	ORG
taxlaw-12356	1200	5	three	CARDINAL
taxlaw-12356	1200	6	carson	GPE
taxlaw-12356	1200	7	kennedy	PERSON
taxlaw-12356	1200	8	136	CARDINAL
taxlaw-12356	1201	1	l. rev	PERSON
taxlaw-12356	1201	2	208	CARDINAL
taxlaw-12356	1201	3	225	CARDINAL
taxlaw-12356	1201	4	233–34	CARDINAL
taxlaw-12356	1201	5	2022	CARDINAL
taxlaw-12356	1201	6	carson	PERSON
taxlaw-12356	1201	7	meyer v. nebraska	ORG
taxlaw-12356	1202	1	232	CARDINAL
taxlaw-12356	1203	1	john c. jeffries jr.	PERSON
taxlaw-12356	1203	2	james e. ryan	PERSON
taxlaw-12356	1203	3	100	CARDINAL
taxlaw-12356	1204	1	l. rev	PERSON
taxlaw-12356	1204	2	279	CARDINAL
taxlaw-12356	1204	3	294	CARDINAL
taxlaw-12356	1204	4	2001	DATE
taxlaw-12356	1205	1	233	CARDINAL
taxlaw-12356	1206	1	293	CARDINAL
taxlaw-12356	1207	1	234	CARDINAL
taxlaw-12356	1207	2	vincent phillip muñoz	PERSON
taxlaw-12356	1207	3	8	CARDINAL
taxlaw-12356	1208	1	j. const	PERSON
taxlaw-12356	1209	1	l. 585	PERSON
taxlaw-12356	1209	2	585–86	CARDINAL
taxlaw-12356	1209	3	2006	DATE
taxlaw-12356	1210	1	235	CARDINAL
taxlaw-12356	1210	2	carson v. makin	PERSON
taxlaw-12356	1210	3	142	CARDINAL
taxlaw-12356	1210	4	s. ct.	PERSON
taxlaw-12356	1210	5	1987	DATE
taxlaw-12356	1210	6	1997	DATE
taxlaw-12356	1210	7	2022	CARDINAL
taxlaw-12356	1212	1	15:1 122	CARDINAL
taxlaw-12356	1213	1	justice sotomayor’s	ORG
taxlaw-12356	1213	2	trinity lutheran	ORG
taxlaw-12356	1215	1	missouri	GPE
taxlaw-12356	1218	1	trinity lutheran	ORG
taxlaw-12356	1218	2	supreme court	ORG
taxlaw-12356	1219	1	carson	PERSON
taxlaw-12356	1219	2	the supreme court	ORG
taxlaw-12356	1220	1	the supreme law of the land	ORG
taxlaw-12356	1222	1	2	CARDINAL
taxlaw-12356	1223	1	236	CARDINAL
taxlaw-12356	1223	2	trinity lutheran church	ORG
taxlaw-12356	1223	3	columbia, inc.	ORG
taxlaw-12356	1224	1	582	CARDINAL
taxlaw-12356	1224	2	449	CARDINAL
taxlaw-12356	1224	3	455	CARDINAL
taxlaw-12356	1224	4	2017	CARDINAL
taxlaw-12356	1225	1	237	CARDINAL
taxlaw-12356	1226	1	2029 n.2	FAC
taxlaw-12356	1226	2	sotomayor	ORG
taxlaw-12356	1226	3	j.	PERSON
taxlaw-12356	1226	4	zelman v. simmons-harris	PERSON
taxlaw-12356	1226	5	536	CARDINAL
taxlaw-12356	1226	6	639	CARDINAL
taxlaw-12356	1226	7	649	CARDINAL
taxlaw-12356	1226	8	2002	DATE
taxlaw-12356	1227	1	missouri	GPE
taxlaw-12356	1228	1	238	CARDINAL
taxlaw-12356	1228	2	today	DATE
taxlaw-12356	1229	1	carson	PERSON
taxlaw-12356	1229	2	maine	GPE
taxlaw-12356	1229	3	carson 142 s. ct	PERSON
taxlaw-12356	1230	1	1997	DATE
taxlaw-12356	1231	1	georgia	GPE
taxlaw-12356	1232	1	georgia	GPE
taxlaw-12356	1234	1	239	CARDINAL
taxlaw-12356	1234	2	cooper v. aaron	PERSON
taxlaw-12356	1234	3	358	CARDINAL
taxlaw-12356	1234	4	18	CARDINAL
taxlaw-12356	1234	5	1958	DATE
taxlaw-12356	1235	1	240	CARDINAL
taxlaw-12356	1235	2	carson v. makin	PERSON
taxlaw-12356	1235	3	142	CARDINAL
taxlaw-12356	1235	4	s. ct.	PERSON
taxlaw-12356	1235	5	1987	DATE
taxlaw-12356	1235	6	1991	DATE
taxlaw-12356	1235	7	2022	CARDINAL
taxlaw-12356	1235	8	maine	GPE
taxlaw-12356	1235	9	espinoza	GPE
taxlaw-12356	1235	10	mont	ORG
taxlaw-12356	1236	1	140	CARDINAL
taxlaw-12356	1236	2	s. ct	PERSON
taxlaw-12356	1236	3	2246	CARDINAL
taxlaw-12356	1236	4	2260	CARDINAL
taxlaw-12356	1236	5	2020	DATE
taxlaw-12356	1236	6	the montana supreme court	ORG
taxlaw-12356	1236	7	montana	GPE
taxlaw-12356	1237	1	2023	CARDINAL
taxlaw-12356	1237	2	123	CARDINAL
taxlaw-12356	1238	1	carson	PERSON
taxlaw-12356	1238	2	carson	PERSON
taxlaw-12356	1239	1	espinoza	GPE
taxlaw-12356	1246	1	georgia	GPE
taxlaw-12356	1246	2	georgia	GPE
taxlaw-12356	1246	3	montana	GPE
taxlaw-12356	1246	4	montana	GPE
taxlaw-12356	1250	1	241	CARDINAL
taxlaw-12356	1250	2	carson	PERSON
taxlaw-12356	1250	3	142	CARDINAL
taxlaw-12356	1250	4	s. ct	PERSON
taxlaw-12356	1250	5	2002	DATE
taxlaw-12356	1251	1	242	CARDINAL
taxlaw-12356	1252	1	2200	DATE
taxlaw-12356	1252	2	espinoza	ORG
taxlaw-12356	1252	3	140	CARDINAL
taxlaw-12356	1252	4	s. ct	PERSON
taxlaw-12356	1253	1	2261	CARDINAL
taxlaw-12356	1254	1	243	CARDINAL
taxlaw-12356	1254	2	gaddy v. ga.	PERSON
taxlaw-12356	1254	3	802	CARDINAL
taxlaw-12356	1254	4	2017	CARDINAL
taxlaw-12356	1255	1	244	CARDINAL
taxlaw-12356	1255	2	espinoza	GPE
taxlaw-12356	1255	3	the montana supreme court’s	ORG
taxlaw-12356	1255	4	montana	GPE
taxlaw-12356	1256	1	espinoza	ORG
taxlaw-12356	1256	2	140	CARDINAL
taxlaw-12356	1256	3	s. ct	PERSON
taxlaw-12356	1257	1	2251	CARDINAL
taxlaw-12356	1257	2	t]he	CARDINAL
taxlaw-12356	1257	3	montana supreme court	ORG
taxlaw-12356	1261	1	245	CARDINAL
taxlaw-12356	1261	2	ctr., inc.	ORG
taxlaw-12356	1261	3	575	CARDINAL
taxlaw-12356	1261	4	u.s.	GPE
taxlaw-12356	1261	5	320	CARDINAL
taxlaw-12356	1261	6	324	CARDINAL
taxlaw-12356	1261	7	2015	CARDINAL
taxlaw-12356	1261	8	espinoza	ORG
taxlaw-12356	1261	9	140	CARDINAL
taxlaw-12356	1261	10	s. ct	PERSON
taxlaw-12356	1261	11	2262	DATE
taxlaw-12356	1262	1	246	CARDINAL
taxlaw-12356	1262	2	carson	PERSON
taxlaw-12356	1262	3	142	CARDINAL
taxlaw-12356	1262	4	s. ct	PERSON
taxlaw-12356	1263	1	1998	DATE
taxlaw-12356	1265	1	espinoza	ORG
taxlaw-12356	1265	2	140	CARDINAL
taxlaw-12356	1265	3	s. ct	PERSON
taxlaw-12356	1266	1	2260	CARDINAL
taxlaw-12356	1267	1	247	CARDINAL
taxlaw-12356	1269	1	espinoza	GPE
taxlaw-12356	1269	2	140	CARDINAL
taxlaw-12356	1269	3	s. ct	PERSON
taxlaw-12356	1269	4	2246	CARDINAL
taxlaw-12356	1270	1	columbia journal of tax	ORG
taxlaw-12356	1271	1	15:1 124	CARDINAL
taxlaw-12356	1272	1	1995	DATE
taxlaw-12356	1272	2	thomas	PERSON
taxlaw-12356	1272	3	the supreme court’s	ORG
taxlaw-12356	1274	1	3	CARDINAL
taxlaw-12356	1277	1	georgia	GPE
taxlaw-12356	1278	1	georgia	GPE
taxlaw-12356	1281	1	first	ORDINAL
taxlaw-12356	1283	1	248	CARDINAL
taxlaw-12356	1285	1	carson	PERSON
taxlaw-12356	1286	1	249	CARDINAL
taxlaw-12356	1286	2	rosenberger v. rector & visitors	PERSON
taxlaw-12356	1286	3	va.	GPE
taxlaw-12356	1286	4	515	CARDINAL
taxlaw-12356	1286	5	819	CARDINAL
taxlaw-12356	1286	6	861	CARDINAL
taxlaw-12356	1286	7	1995	DATE
taxlaw-12356	1286	8	thomas	PERSON
taxlaw-12356	1286	9	j.	PERSON
taxlaw-12356	1287	1	250	CARDINAL
taxlaw-12356	1287	2	fred smith jr.	PERSON
taxlaw-12356	1287	3	charles howard candler	PERSON
taxlaw-12356	1287	4	emory university	ORG
taxlaw-12356	1287	5	georgia	GPE
taxlaw-12356	1288	1	251	CARDINAL
taxlaw-12356	1288	2	ga	ORG
taxlaw-12356	1288	3	1983	DATE
taxlaw-12356	1290	1	vi ¶ vi	PERSON
taxlaw-12356	1290	2	252	CARDINAL
taxlaw-12356	1290	3	ga	ORG
taxlaw-12356	1291	1	v. shackelford	PERSON
taxlaw-12356	1291	2	266	CARDINAL
taxlaw-12356	1291	3	ga	ORG
taxlaw-12356	1291	4	24	CARDINAL
taxlaw-12356	1291	5	24	DATE
taxlaw-12356	1291	6	1995	DATE
taxlaw-12356	1292	1	1993	DATE
taxlaw-12356	1293	1	253	CARDINAL
taxlaw-12356	1293	2	266	CARDINAL
taxlaw-12356	1293	3	ga	ORG
taxlaw-12356	1293	4	24	CARDINAL
taxlaw-12356	1293	5	24	DATE
taxlaw-12356	1293	6	mccook v. long	PERSON
taxlaw-12356	1293	7	193	CARDINAL
taxlaw-12356	1293	8	ga	ORG
taxlaw-12356	1293	9	299	CARDINAL
taxlaw-12356	1293	10	302–03	DATE
taxlaw-12356	1293	11	ga	ORG
taxlaw-12356	1293	12	1942	DATE
taxlaw-12356	1294	1	254	CARDINAL
taxlaw-12356	1294	2	gaddy v. ga.	PERSON
taxlaw-12356	1294	3	802	CARDINAL
taxlaw-12356	1294	4	225	CARDINAL
taxlaw-12356	1294	5	231	CARDINAL
taxlaw-12356	1294	6	234	CARDINAL
taxlaw-12356	1294	7	ga	ORG
taxlaw-12356	1294	8	2017	CARDINAL
taxlaw-12356	1295	1	2023	CARDINAL
taxlaw-12356	1295	2	125	CARDINAL
taxlaw-12356	1300	1	4	CARDINAL
taxlaw-12356	1306	1	florida	GPE
taxlaw-12356	1309	1	the year	DATE
taxlaw-12356	1310	1	255	CARDINAL
taxlaw-12356	1313	1	georgians	NORP
taxlaw-12356	1313	2	less than $8,100	MONEY
taxlaw-12356	1313	3	2022	CARDINAL
taxlaw-12356	1313	4	ga	ORG
taxlaw-12356	1317	1	256	CARDINAL
taxlaw-12356	1317	2	andrew t. hayashi & justin j. hopkins	PERSON
taxlaw-12356	1317	3	2023	CARDINAL
taxlaw-12356	1318	1	l. rev	PERSON
taxlaw-12356	1318	2	1179	CARDINAL
taxlaw-12356	1318	3	1220	CARDINAL
taxlaw-12356	1318	4	2023	CARDINAL
taxlaw-12356	1318	5	the winter holidays	DATE
taxlaw-12356	1319	1	columbia journal of tax law	ORG
taxlaw-12356	1320	1	15:1 126	CARDINAL
taxlaw-12356	1321	1	months	DATE
taxlaw-12356	1334	1	257	CARDINAL
taxlaw-12356	1334	2	hillel levin	PERSON
taxlaw-12356	1335	1	258	CARDINAL
taxlaw-12356	1335	2	alex zhang	PERSON
taxlaw-12356	1336	1	alex zhang	PERSON
taxlaw-12356	1336	2	52	CARDINAL
taxlaw-12356	1337	1	u. chi	PERSON
taxlaw-12356	1338	1	l.j.	PERSON
taxlaw-12356	1338	2	383	CARDINAL
taxlaw-12356	1338	3	399–401	CARDINAL
taxlaw-12356	1338	4	2021	CARDINAL
taxlaw-12356	1339	1	259	CARDINAL
taxlaw-12356	1341	1	2023	CARDINAL
taxlaw-12356	1341	2	127	CARDINAL
taxlaw-12356	1349	1	georgia	GPE
taxlaw-12356	1349	2	the state supreme court	ORG
taxlaw-12356	1356	1	260	CARDINAL
taxlaw-12356	1356	2	samuel brunson	PERSON
taxlaw-12356	1356	3	hillel levin	PERSON
taxlaw-12356	1356	4	emory university	ORG
taxlaw-12356	1356	5	the university of georgia	ORG
taxlaw-12356	1357	1	261	CARDINAL
taxlaw-12356	1357	2	166	CARDINAL
taxlaw-12356	1358	1	262	CARDINAL
taxlaw-12356	1359	1	arizona	GPE
taxlaw-12356	1359	2	christian sch	PERSON
taxlaw-12356	1360	1	tuition org.	ORG
taxlaw-12356	1361	1	winn	PERSON
taxlaw-12356	1361	2	563	CARDINAL
taxlaw-12356	1361	3	125	CARDINAL
taxlaw-12356	1361	4	144–145	CARDINAL
taxlaw-12356	1361	5	2011	DATE
taxlaw-12356	1362	1	263	CARDINAL
taxlaw-12356	1365	1	columbia journal of tax law	ORG
taxlaw-12356	1366	1	15:1 128	CARDINAL
taxlaw-12356	1366	2	three	CARDINAL
taxlaw-12356	1367	1	first	ORDINAL
taxlaw-12356	1376	1	second	ORDINAL
taxlaw-12356	1380	1	so.264	ORG
taxlaw-12356	1382	1	vi	PERSON
taxlaw-12356	1382	2	four	CARDINAL
taxlaw-12356	1385	1	264	CARDINAL
taxlaw-12356	1385	2	matt barnum & alicia a. caldwell	ORG
taxlaw-12356	1385	3	wall st	PERSON
taxlaw-12356	1385	4	j.	PERSON
taxlaw-12356	1385	5	dec. 3	DATE
taxlaw-12356	1385	6	2023	CARDINAL
taxlaw-12356	1385	7	7	CARDINAL
taxlaw-12356	1387	1	the supreme court	ORG
taxlaw-12356	1388	1	2023	CARDINAL
taxlaw-12356	1389	1	v. harvard	PERSON
taxlaw-12356	1389	2	600	CARDINAL
taxlaw-12356	1389	3	181	CARDINAL
taxlaw-12356	1389	4	301	CARDINAL
taxlaw-12356	1389	5	2023	CARDINAL
taxlaw-12356	1390	1	2023	CARDINAL
taxlaw-12356	1390	2	129	CARDINAL