id	sid	eid	entity	type
taxlaw-12712	1	1	sloan g. speck	PERSON
taxlaw-12712	3	1	the supreme court’s	ORG
taxlaw-12712	3	2	moore	PERSON
taxlaw-12712	3	3	united states	GPE
taxlaw-12712	5	1	treasury	ORG
taxlaw-12712	6	1	u.s.	GPE
taxlaw-12712	7	1	moore	PERSON
taxlaw-12712	11	1	moore	PERSON
taxlaw-12712	17	1	university of colorado law school	ORG
taxlaw-12712	18	1	sam	PERSON
taxlaw-12712	18	2	jonathan booth	PERSON
taxlaw-12712	18	3	david elkins	PERSON
taxlaw-12712	18	4	ari glogower	PERSON
taxlaw-12712	18	5	kate goldfarb	PERSON
taxlaw-12712	18	6	amanda parsons	PERSON
taxlaw-12712	18	7	blake reid	PERSON
taxlaw-12712	18	8	sixth	ORDINAL
taxlaw-12712	18	9	annual	DATE
taxlaw-12712	18	10	uci	ORG
taxlaw-12712	18	11	taylor nelson amitrano llp	PERSON
taxlaw-12712	18	12	national tax association	ORG
taxlaw-12712	18	13	117th	ORDINAL
taxlaw-12712	18	14	annual	DATE
taxlaw-12712	19	1	2	CARDINAL
taxlaw-12712	20	1	16:1	CARDINAL
taxlaw-12712	20	2	3 ii	QUANTITY
taxlaw-12712	21	1	9	CARDINAL
taxlaw-12712	21	2	macomber	DATE
taxlaw-12712	21	3	10	CARDINAL
taxlaw-12712	22	1	16 1	CARDINAL
taxlaw-12712	22	2	moore	PERSON
taxlaw-12712	22	3	17 2	CARDINAL
taxlaw-12712	23	1	moore	PERSON
taxlaw-12712	23	2	19	CARDINAL
taxlaw-12712	23	3	21 iii	QUANTITY
taxlaw-12712	23	4	23	CARDINAL
taxlaw-12712	23	5	a. realization’s	PERSON
taxlaw-12712	23	6	24 1	DATE
taxlaw-12712	23	7	24 2	CARDINAL
taxlaw-12712	23	8	27 3	DATE
taxlaw-12712	23	9	30 4	DATE
taxlaw-12712	23	10	33	CARDINAL
taxlaw-12712	23	11	33 1	DATE
taxlaw-12712	25	1	34 2	CARDINAL
taxlaw-12712	25	2	35 3	DATE
taxlaw-12712	25	3	36 4	CARDINAL
taxlaw-12712	25	4	38	CARDINAL
taxlaw-12712	25	5	38	CARDINAL
taxlaw-12712	26	1	39	CARDINAL
taxlaw-12712	26	2	40	CARDINAL
taxlaw-12712	26	3	43	CARDINAL
taxlaw-12712	26	4	45	CARDINAL
taxlaw-12712	26	5	46	CARDINAL
taxlaw-12712	26	6	47	CARDINAL
taxlaw-12712	26	7	48	CARDINAL
taxlaw-12712	26	8	50 2024	CARDINAL
taxlaw-12712	26	9	3	CARDINAL
taxlaw-12712	26	10	taxpayer3	PERSON
taxlaw-12712	26	11	the supreme court’s	ORG
taxlaw-12712	26	12	moore	PERSON
taxlaw-12712	26	13	united states	GPE
taxlaw-12712	26	14	1	CARDINAL
taxlaw-12712	26	15	deborah h. schenk	PERSON
taxlaw-12712	26	16	57	CARDINAL
taxlaw-12712	26	17	355	CARDINAL
taxlaw-12712	26	18	355	CARDINAL
taxlaw-12712	26	19	2004	DATE
taxlaw-12712	28	1	alice g. abreu & richard k. greenstein	PERSON
taxlaw-12712	28	2	13	CARDINAL
taxlaw-12712	28	3	fla	GPE
taxlaw-12712	29	1	101	CARDINAL
taxlaw-12712	29	2	132	CARDINAL
taxlaw-12712	29	3	2012	DATE
taxlaw-12712	30	1	2	CARDINAL
taxlaw-12712	33	1	louis kaplow	PERSON
taxlaw-12712	33	2	42	CARDINAL
taxlaw-12712	33	3	duke l.j	PERSON
taxlaw-12712	33	4	557	CARDINAL
taxlaw-12712	33	5	562-63	CARDINAL
taxlaw-12712	33	6	1992	DATE
taxlaw-12712	35	1	david a. weisbach	PERSON
taxlaw-12712	35	2	66	CARDINAL
taxlaw-12712	36	1	l. rev	PERSON
taxlaw-12712	36	2	860	CARDINAL
taxlaw-12712	36	3	868-69	CARDINAL
taxlaw-12712	36	4	1999	DATE
taxlaw-12712	37	1	colin s. diver	PERSON
taxlaw-12712	37	2	93	CARDINAL
taxlaw-12712	37	3	yale l.j. 65,	PERSON
taxlaw-12712	37	4	72	DATE
taxlaw-12712	37	5	1983	DATE
taxlaw-12712	37	6	pierre j. schlag	PERSON
taxlaw-12712	37	7	33	CARDINAL
taxlaw-12712	37	8	ucla l. rev	PERSON
taxlaw-12712	37	9	379	CARDINAL
taxlaw-12712	37	10	381	CARDINAL
taxlaw-12712	37	11	1985	DATE
taxlaw-12712	38	1	alice g. abreu & richard k. greenstein	PERSON
taxlaw-12712	38	2	11	CARDINAL
taxlaw-12712	38	3	fla	GPE
taxlaw-12712	39	1	295	CARDINAL
taxlaw-12712	39	2	331	CARDINAL
taxlaw-12712	39	3	2011	DATE
taxlaw-12712	39	4	david elkins	PERSON
taxlaw-12712	39	5	22	CARDINAL
taxlaw-12712	39	6	berkeley	GPE
taxlaw-12712	40	1	l.j.	ORG
taxlaw-12712	41	1	2024	DATE
taxlaw-12712	41	2	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4782454	ORG
taxlaw-12712	42	1	andrew t. hayashi	PERSON
taxlaw-12712	42	2	69	CARDINAL
taxlaw-12712	43	1	l. rev	PERSON
taxlaw-12712	43	2	289	CARDINAL
taxlaw-12712	43	3	292	CARDINAL
taxlaw-12712	43	4	2017	CARDINAL
taxlaw-12712	44	1	3	CARDINAL
taxlaw-12712	46	1	1986	DATE
taxlaw-12712	48	1	1986	DATE
taxlaw-12712	48	2	26	CARDINAL
taxlaw-12712	50	1	26	CARDINAL
taxlaw-12712	51	1	jeffrey l. kwall	PERSON
taxlaw-12712	51	2	86	CARDINAL
taxlaw-12712	52	1	l.j. 77 (	ORG
taxlaw-12712	52	2	2011	DATE
taxlaw-12712	53	1	4	CARDINAL
taxlaw-12712	54	1	linda galler	PERSON
taxlaw-12712	54	2	75	CARDINAL
taxlaw-12712	55	1	443	CARDINAL
taxlaw-12712	55	2	454	CARDINAL
taxlaw-12712	55	3	2022	CARDINAL
taxlaw-12712	56	1	5	CARDINAL
taxlaw-12712	56	2	moore	PERSON
taxlaw-12712	56	3	united states	GPE
taxlaw-12712	56	4	144	CARDINAL
taxlaw-12712	56	5	1680	CARDINAL
taxlaw-12712	56	6	2024	CARDINAL
taxlaw-12712	57	1	moore	PERSON
taxlaw-12712	57	2	ninth	ORDINAL
taxlaw-12712	58	1	moore	PERSON
taxlaw-12712	58	2	united states	GPE
taxlaw-12712	58	3	36	CARDINAL
taxlaw-12712	58	4	930	CARDINAL
taxlaw-12712	58	5	935	CARDINAL
taxlaw-12712	58	6	9th	ORDINAL
taxlaw-12712	58	7	2022	CARDINAL
taxlaw-12712	59	1	the supreme court	ORG
taxlaw-12712	60	1	moore	PERSON
taxlaw-12712	60	2	144	CARDINAL
taxlaw-12712	61	1	1685	DATE
taxlaw-12712	62	1	moore	PERSON
taxlaw-12712	63	1	hank adler & madison s. spach, jr.	ORG
taxlaw-12712	63	2	moore	PERSON
taxlaw-12712	63	3	180	CARDINAL
taxlaw-12712	64	1	2079	CARDINAL
taxlaw-12712	64	2	sept. 18	DATE
taxlaw-12712	64	3	2023	CARDINAL
taxlaw-12712	64	4	john r. brooks & david gamage	PERSON
taxlaw-12712	64	5	moore v. united states	PERSON
taxlaw-12712	67	1	4491855	CARDINAL
taxlaw-12712	67	2	2023	CARDINAL
taxlaw-12712	67	3	lee a. sheppard	PERSON
taxlaw-12712	67	4	supreme court	ORG
taxlaw-12712	67	5	179	CARDINAL
taxlaw-12712	68	1	2113	CARDINAL
taxlaw-12712	68	2	june 26	DATE
taxlaw-12712	68	3	2023	CARDINAL
taxlaw-12712	69	1	moore	PERSON
taxlaw-12712	70	1	ian millhiser	PERSON
taxlaw-12712	70	2	the supreme court	ORG
taxlaw-12712	70	3	today	DATE
taxlaw-12712	70	4	dec. 5	DATE
taxlaw-12712	70	5	2023	CARDINAL
taxlaw-12712	70	6	vox	ORG
taxlaw-12712	70	7	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4782454	ORG
taxlaw-12712	70	8	4 columbia	PERCENT
taxlaw-12712	72	1	16:1	CARDINAL
taxlaw-12712	72	2	treasury	ORG
taxlaw-12712	76	1	alan rappeport	PERSON
taxlaw-12712	76	2	15,000	MONEY
taxlaw-12712	76	3	u.s.	GPE
taxlaw-12712	76	4	dec. 5	DATE
taxlaw-12712	76	5	2023	CARDINAL
taxlaw-12712	76	6	n.y.	GPE
taxlaw-12712	76	7	https://www.nytimes.com/2023/12/05/us/politics/supreme-court-corporate-taxes-explainer.html	GPE
taxlaw-12712	76	8	richard rubin & jess bravin	ORG
taxlaw-12712	76	9	one	CARDINAL
taxlaw-12712	76	10	supreme court	ORG
taxlaw-12712	76	11	dec. 3	DATE
taxlaw-12712	76	12	2023	CARDINAL
taxlaw-12712	76	13	wall st. j., https://www.wsj.com/usnews/law/one-supreme-court-case-could-mess-up-chunks-of-the-tax-code-680a9ba6	PERSON
taxlaw-12712	76	14	mark joseph stern	PERSON
taxlaw-12712	76	15	sam alito’s	PERSON
taxlaw-12712	76	16	dec. 5	DATE
taxlaw-12712	76	17	2023	CARDINAL
taxlaw-12712	78	1	6	CARDINAL
taxlaw-12712	79	1	boris i. bittker et al.	PERSON
taxlaw-12712	79	2	mcmahon, & zelenak:	ORG
taxlaw-12712	79	3	3.2	CARDINAL
taxlaw-12712	79	4	2024	CARDINAL
taxlaw-12712	81	1	zachary liscow & edward fox	ORG
taxlaw-12712	81	2	213	CARDINAL
taxlaw-12712	83	1	104714	DATE
taxlaw-12712	83	2	2022	CARDINAL
taxlaw-12712	85	1	david m. schizer	PERSON
taxlaw-12712	85	2	73	CARDINAL
taxlaw-12712	86	1	l. rev	PERSON
taxlaw-12712	86	2	1549	CARDINAL
taxlaw-12712	86	3	1552	DATE
taxlaw-12712	86	4	1998	DATE
taxlaw-12712	88	1	william d. andrews	PERSON
taxlaw-12712	88	2	the 1980s 278	DATE
taxlaw-12712	88	3	280	CARDINAL
taxlaw-12712	88	4	charles e. walker & mark a. bloomfield eds.	ORG
taxlaw-12712	88	5	1983	DATE
taxlaw-12712	89	1	7	CARDINAL
taxlaw-12712	90	1	john r. brooks & david gamage	PERSON
taxlaw-12712	90	2	76	CARDINAL
taxlaw-12712	90	3	75	CARDINAL
taxlaw-12712	90	4	109-11	CARDINAL
taxlaw-12712	90	5	2022	CARDINAL
taxlaw-12712	91	1	8	CARDINAL
taxlaw-12712	91	2	isaac ehrlich & richard a. posner	ORG
taxlaw-12712	91	3	3	CARDINAL
taxlaw-12712	92	1	257	CARDINAL
taxlaw-12712	92	2	258	CARDINAL
taxlaw-12712	92	3	1974	DATE
taxlaw-12712	93	1	9	CARDINAL
taxlaw-12712	93	2	louis kaplow	PERSON
taxlaw-12712	93	3	2	CARDINAL
taxlaw-12712	93	4	559-60	CARDINAL
taxlaw-12712	95	1	five miles	QUANTITY
taxlaw-12712	97	1	11	CARDINAL
taxlaw-12712	100	1	1.1001-1(e)(2	CARDINAL
taxlaw-12712	100	2	1-4	CARDINAL
taxlaw-12712	101	1	2024	CARDINAL
taxlaw-12712	101	2	situations.14	ORG
taxlaw-12712	103	1	user.18	ORG
taxlaw-12712	104	1	2	CARDINAL
taxlaw-12712	104	2	578	CARDINAL
taxlaw-12712	104	3	schlag	NORP
taxlaw-12712	104	4	2	CARDINAL
taxlaw-12712	104	5	428	CARDINAL
taxlaw-12712	106	1	429	CARDINAL
taxlaw-12712	106	2	kathleen m. sullivan	PERSON
taxlaw-12712	106	3	106	CARDINAL
taxlaw-12712	107	1	l. rev	PERSON
taxlaw-12712	107	2	22	CARDINAL
taxlaw-12712	107	3	96-97	PERCENT
taxlaw-12712	107	4	1992	DATE
taxlaw-12712	108	1	12	CARDINAL
taxlaw-12712	108	2	assn	ORG
taxlaw-12712	109	1	comm’r	CARDINAL
taxlaw-12712	109	2	499	CARDINAL
taxlaw-12712	109	3	554	CARDINAL
taxlaw-12712	109	4	560	CARDINAL
taxlaw-12712	109	5	1991	DATE
taxlaw-12712	110	1	13	CARDINAL
taxlaw-12712	110	2	richard l. bacon et	PERSON
taxlaw-12712	110	3	al.	GPE
taxlaw-12712	110	4	american bar association	ORG
taxlaw-12712	111	1	1.1001-3	CARDINAL
taxlaw-12712	111	2	47	CARDINAL
taxlaw-12712	112	1	987	CARDINAL
taxlaw-12712	112	2	1010	CARDINAL
taxlaw-12712	112	3	1994	DATE
taxlaw-12712	113	1	14	CARDINAL
taxlaw-12712	114	1	abreu & greenstein	ORG
taxlaw-12712	114	2	supra	PERSON
taxlaw-12712	114	3	2	CARDINAL
taxlaw-12712	114	4	336	CARDINAL
taxlaw-12712	116	1	supra	PERSON
taxlaw-12712	116	2	2	CARDINAL
taxlaw-12712	116	3	879	CARDINAL
taxlaw-12712	117	1	15	CARDINAL
taxlaw-12712	120	1	16	CARDINAL
taxlaw-12712	120	2	starr	PERSON
taxlaw-12712	120	3	comm’r	CARDINAL
taxlaw-12712	120	4	274	CARDINAL
taxlaw-12712	120	5	294	CARDINAL
taxlaw-12712	120	6	295	CARDINAL
taxlaw-12712	120	7	9th	ORDINAL
taxlaw-12712	120	8	1959	DATE
taxlaw-12712	121	1	17	CARDINAL
taxlaw-12712	125	1	453a	PRODUCT
taxlaw-12712	127	1	adam j. kolber	PERSON
taxlaw-12712	127	2	102	CARDINAL
taxlaw-12712	127	3	calif	GPE
taxlaw-12712	128	1	l. rev	PERSON
taxlaw-12712	128	2	655	CARDINAL
taxlaw-12712	128	3	666	CARDINAL
taxlaw-12712	128	4	2014	DATE
taxlaw-12712	129	1	starr	PERSON
taxlaw-12712	129	2	274	CARDINAL
taxlaw-12712	129	3	29697	DATE
taxlaw-12712	130	1	18	CARDINAL
taxlaw-12712	131	1	assn	ORG
taxlaw-12712	132	1	comm’r	CARDINAL
taxlaw-12712	132	2	499	CARDINAL
taxlaw-12712	132	3	554	CARDINAL
taxlaw-12712	132	4	566	CARDINAL
taxlaw-12712	132	5	1991	DATE
taxlaw-12712	133	1	19	CARDINAL
taxlaw-12712	135	1	rev	PERSON
taxlaw-12712	135	2	proc	PERSON
taxlaw-12712	136	1	2001-28, 2001-1	DATE
taxlaw-12712	136	2	1156	CARDINAL
taxlaw-12712	136	3	proc	PERSON
taxlaw-12712	137	1	2001-29, 2001-1	DATE
taxlaw-12712	137	2	1160	CARDINAL
taxlaw-12712	137	3	irs	ORG
taxlaw-12712	137	4	6 columbia	PERCENT
taxlaw-12712	138	1	16:1	CARDINAL
taxlaw-12712	138	2	principle.22	ORG
taxlaw-12712	139	1	basis.23	ORG
taxlaw-12712	140	1	20	CARDINAL
taxlaw-12712	140	2	2	CARDINAL
taxlaw-12712	140	3	49	DATE
taxlaw-12712	141	1	21	CARDINAL
taxlaw-12712	142	1	89	CARDINAL
taxlaw-12712	142	2	texas	GPE
taxlaw-12712	142	3	l. rev	PERSON
taxlaw-12712	142	4	227	CARDINAL
taxlaw-12712	142	5	2010	DATE
taxlaw-12712	143	1	22	CARDINAL
taxlaw-12712	143	2	bruce ackerman	PERSON
taxlaw-12712	143	3	99	CARDINAL
taxlaw-12712	144	1	l. rev	PERSON
taxlaw-12712	144	2	1 (1999	DATE
taxlaw-12712	144	3	reuven avi-yonah	PERSON
taxlaw-12712	144	4	u.s.	GPE
taxlaw-12712	145	1	macomber	DATE
taxlaw-12712	145	2	1920	DATE
taxlaw-12712	145	3	16	CARDINAL
taxlaw-12712	145	4	j. const	PERSON
taxlaw-12712	146	1	l & pub	ORG
taxlaw-12712	147	1	65	CARDINAL
taxlaw-12712	147	2	2020	DATE
taxlaw-12712	147	3	brooks & gamage	ORG
taxlaw-12712	147	4	7	CARDINAL
taxlaw-12712	147	5	ari glogower	PERSON
taxlaw-12712	147	6	118	CARDINAL
taxlaw-12712	148	1	l. rev	PERSON
taxlaw-12712	149	1	717	CARDINAL
taxlaw-12712	149	2	2020	DATE
taxlaw-12712	150	1	erik m. jensen	PERSON
taxlaw-12712	151	1	today	DATE
taxlaw-12712	151	2	108	CARDINAL
taxlaw-12712	151	3	l. rev	PERSON
taxlaw-12712	152	1	799	CARDINAL
taxlaw-12712	152	2	2014	DATE
taxlaw-12712	152	3	marjorie e. kornhauser	PERSON
taxlaw-12712	152	4	25	CARDINAL
taxlaw-12712	152	5	conn	GPE
taxlaw-12712	153	1	l. rev	PERSON
taxlaw-12712	153	2	1 (1992	DATE
taxlaw-12712	153	3	henry ordower	PERSON
taxlaw-12712	153	4	macomber	GPE
taxlaw-12712	153	5	13	CARDINAL
taxlaw-12712	154	1	1 (1993	DATE
taxlaw-12712	155	1	23	CARDINAL
taxlaw-12712	155	2	susan c. morse	PERSON
taxlaw-12712	156	1	49	DATE
taxlaw-12712	157	1	davis l. rev	PERSON
taxlaw-12712	157	2	1385	CARDINAL
taxlaw-12712	157	3	2016	CARDINAL
taxlaw-12712	158	1	24	CARDINAL
taxlaw-12712	158	2	second	ORDINAL
taxlaw-12712	158	3	supreme court	ORG
taxlaw-12712	158	4	gregory	PERSON
taxlaw-12712	159	1	helvering v. gregory	PERSON
taxlaw-12712	159	2	69	CARDINAL
taxlaw-12712	159	3	809	DATE
taxlaw-12712	159	4	810	CARDINAL
taxlaw-12712	159	5	2d	DATE
taxlaw-12712	159	6	1934	DATE
taxlaw-12712	159	7	293	CARDINAL
taxlaw-12712	159	8	465	CARDINAL
taxlaw-12712	159	9	1935	DATE
taxlaw-12712	160	1	6	CARDINAL
taxlaw-12712	160	2	1.14	CARDINAL
taxlaw-12712	161	1	25	CARDINAL
taxlaw-12712	161	2	supra	PERSON
taxlaw-12712	161	3	2	CARDINAL
taxlaw-12712	161	4	26	CARDINAL
taxlaw-12712	161	5	noël b. cunningham & james r. repetti	ORG
taxlaw-12712	161	6	24 va	GPE
taxlaw-12712	161	7	1 (2004	DATE
taxlaw-12712	162	1	27	CARDINAL
taxlaw-12712	162	2	danielson	PERSON
taxlaw-12712	162	3	third	ORDINAL
taxlaw-12712	163	1	v. danielson	PERSON
taxlaw-12712	163	2	378 f.2d 771	QUANTITY
taxlaw-12712	163	3	3d	CARDINAL
taxlaw-12712	163	4	1967	DATE
taxlaw-12712	164	1	389	CARDINAL
taxlaw-12712	164	2	858	CARDINAL
taxlaw-12712	164	3	1967	DATE
taxlaw-12712	164	4	6	CARDINAL
taxlaw-12712	164	5	1.19	CARDINAL
taxlaw-12712	165	1	twenty	CARDINAL
taxlaw-12712	166	1	bartels v. birmingham	PERSON
taxlaw-12712	166	2	332	CARDINAL
taxlaw-12712	166	3	u.s.	GPE
taxlaw-12712	166	4	1947	DATE
taxlaw-12712	166	5	emily cauble	PERSON
taxlaw-12712	166	6	35	CARDINAL
taxlaw-12712	168	1	439	CARDINAL
taxlaw-12712	168	2	2016	DATE
taxlaw-12712	169	1	robert thornton smith	PERSON
taxlaw-12712	169	2	2024	CARDINAL
taxlaw-12712	169	3	7	CARDINAL
taxlaw-12712	169	4	one	CARDINAL
taxlaw-12712	170	1	justice kavanaugh	PERSON
taxlaw-12712	170	2	moore	ORG
taxlaw-12712	170	3	u.s.	GPE
taxlaw-12712	170	4	circuit court of appeals	ORG
taxlaw-12712	170	5	future.30	WORK_OF_ART
taxlaw-12712	170	6	kavanaugh	PERSON
taxlaw-12712	170	7	moore	ORG
taxlaw-12712	174	1	44	CARDINAL
taxlaw-12712	175	1	137	CARDINAL
taxlaw-12712	175	2	1990	DATE
taxlaw-12712	176	1	28	CARDINAL
taxlaw-12712	176	2	jamie brown	PERSON
taxlaw-12712	176	3	183	CARDINAL
taxlaw-12712	176	4	1201	CARDINAL
taxlaw-12712	176	5	1209	DATE
taxlaw-12712	176	6	may 13	DATE
taxlaw-12712	176	7	2024	DATE
taxlaw-12712	176	8	higgins v. smith	PERSON
taxlaw-12712	176	9	308	CARDINAL
taxlaw-12712	176	10	473	CARDINAL
taxlaw-12712	176	11	1940	DATE
taxlaw-12712	178	1	29	CARDINAL
taxlaw-12712	178	2	v. united states	PERSON
taxlaw-12712	178	3	144	CARDINAL
taxlaw-12712	178	4	1680	CARDINAL
taxlaw-12712	178	5	1693	DATE
taxlaw-12712	178	6	1696	CARDINAL
taxlaw-12712	178	7	2024	CARDINAL
taxlaw-12712	178	8	30	CARDINAL
taxlaw-12712	179	1	macomber	DATE
taxlaw-12712	179	2	252	CARDINAL
taxlaw-12712	179	3	u.s.	GPE
taxlaw-12712	179	4	189	CARDINAL
taxlaw-12712	179	5	1920	DATE
taxlaw-12712	179	6	moore	PERSON
taxlaw-12712	179	7	at least four	CARDINAL
taxlaw-12712	179	8	barrett	PERSON
taxlaw-12712	179	9	alito	PERSON
taxlaw-12712	179	10	thomas	PERSON
taxlaw-12712	181	1	31	CARDINAL
taxlaw-12712	181	2	moore	ORG
taxlaw-12712	183	1	446	CARDINAL
taxlaw-12712	184	1	448	CARDINAL
taxlaw-12712	187	1	subchapter k	PERSON
taxlaw-12712	188	1	701-761	CARDINAL
taxlaw-12712	189	1	1361-1379	CARDINAL
taxlaw-12712	190	1	951-964	CARDINAL
taxlaw-12712	191	1	2501-2524	CARDINAL
taxlaw-12712	192	1	amici	PERSON
taxlaw-12712	193	1	55(b)(2	DATE
taxlaw-12712	195	1	460	CARDINAL
taxlaw-12712	198	1	541-547	CARDINAL
taxlaw-12712	199	1	671-679	CARDINAL
taxlaw-12712	200	1	817a	PRODUCT
taxlaw-12712	201	1	877a	PRODUCT
taxlaw-12712	202	1	884	CARDINAL
taxlaw-12712	204	1	1091	CARDINAL
taxlaw-12712	205	1	1259	CARDINAL
taxlaw-12712	206	1	1291-1297	DATE
taxlaw-12712	207	1	american	NORP
taxlaw-12712	207	2	18-25	CARDINAL
taxlaw-12712	207	3	moore	ORG
taxlaw-12712	207	4	144	CARDINAL
taxlaw-12712	208	1	1680	CARDINAL
taxlaw-12712	208	2	22-800	CARDINAL
taxlaw-12712	208	3	american	NORP
taxlaw-12712	208	4	20-26	CARDINAL
taxlaw-12712	208	5	moore	ORG
taxlaw-12712	208	6	144	CARDINAL
taxlaw-12712	209	1	1680	CARDINAL
taxlaw-12712	209	2	22-800	CARDINAL
taxlaw-12712	209	3	reuven avi-yonah et al	PERSON
taxlaw-12712	210	1	amici	PERSON
taxlaw-12712	210	2	5	CARDINAL
taxlaw-12712	210	3	moore	ORG
taxlaw-12712	210	4	144	CARDINAL
taxlaw-12712	211	1	1680	CARDINAL
taxlaw-12712	211	2	22-800	CARDINAL
taxlaw-12712	211	3	national taxpayers union foundation	ORG
taxlaw-12712	211	4	22	CARDINAL
taxlaw-12712	211	5	moore	ORG
taxlaw-12712	211	6	144	CARDINAL
taxlaw-12712	212	1	1680	CARDINAL
taxlaw-12712	212	2	22-800	CARDINAL
taxlaw-12712	212	3	nyu	ORG
taxlaw-12712	213	1	amici	PERSON
taxlaw-12712	213	2	23	CARDINAL
taxlaw-12712	213	3	moore	ORG
taxlaw-12712	213	4	144	CARDINAL
taxlaw-12712	214	1	1680	CARDINAL
taxlaw-12712	214	2	22-800	CARDINAL
taxlaw-12712	214	3	theodore	PERSON
taxlaw-12712	214	4	16	CARDINAL
taxlaw-12712	214	5	moore	ORG
taxlaw-12712	214	6	144	CARDINAL
taxlaw-12712	215	1	1680	CARDINAL
taxlaw-12712	215	2	22-800	CARDINAL
taxlaw-12712	218	1	7872	DATE
taxlaw-12712	219	1	8	CARDINAL
taxlaw-12712	220	1	16:1	CARDINAL
taxlaw-12712	221	1	realization.33	ORG
taxlaw-12712	222	1	u.s.	GPE
taxlaw-12712	223	1	u.s.	GPE
taxlaw-12712	226	1	32	CARDINAL
taxlaw-12712	226	2	6	CARDINAL
taxlaw-12712	228	1	william d. andrews	PERSON
taxlaw-12712	228	2	87	CARDINAL
taxlaw-12712	229	1	l. rev	PERSON
taxlaw-12712	229	2	1113	DATE
taxlaw-12712	229	3	1129-31	DATE
taxlaw-12712	229	4	1974	DATE
taxlaw-12712	230	1	33	CARDINAL
taxlaw-12712	231	1	34	CARDINAL
taxlaw-12712	234	1	35	CARDINAL
taxlaw-12712	235	1	ari glogower	PERSON
taxlaw-12712	235	2	70	CARDINAL
taxlaw-12712	235	3	111	CARDINAL
taxlaw-12712	235	4	117	CARDINAL
taxlaw-12712	235	5	2016	CARDINAL
taxlaw-12712	236	1	36	CARDINAL
taxlaw-12712	236	2	boris i. bittker	PERSON
taxlaw-12712	236	3	29	CARDINAL
taxlaw-12712	236	4	miami l. rev	PERSON
taxlaw-12712	236	5	1	CARDINAL
taxlaw-12712	236	6	2	CARDINAL
taxlaw-12712	236	7	1974	DATE
taxlaw-12712	236	8	david a. weisbach	PERSON
taxlaw-12712	236	9	60	CARDINAL
taxlaw-12712	236	10	215	CARDINAL
taxlaw-12712	236	11	215	CARDINAL
taxlaw-12712	236	12	2007	DATE
taxlaw-12712	236	13	stanley s. surrey	PERSON
taxlaw-12712	236	14	34	CARDINAL
taxlaw-12712	236	15	l. & contemp	ORG
taxlaw-12712	238	1	673	CARDINAL
taxlaw-12712	238	2	702	CARDINAL
taxlaw-12712	238	3	1969	DATE
taxlaw-12712	239	1	37	CARDINAL
taxlaw-12712	239	2	supra	PERSON
taxlaw-12712	239	3	2	CARDINAL
taxlaw-12712	239	4	38	CARDINAL
taxlaw-12712	239	5	39	CARDINAL
taxlaw-12712	239	6	moore	PERSON
taxlaw-12712	239	7	moore	PERSON
taxlaw-12712	240	1	daniel j. hemel	PERSON
taxlaw-12712	240	2	moore	ORG
taxlaw-12712	240	3	united states	GPE
taxlaw-12712	240	4	180	CARDINAL
taxlaw-12712	241	1	563	CARDINAL
taxlaw-12712	241	2	july 24	DATE
taxlaw-12712	241	3	2023	CARDINAL
taxlaw-12712	242	1	2024	CARDINAL
taxlaw-12712	242	2	9	CARDINAL
taxlaw-12712	242	3	moore	PERSON
taxlaw-12712	246	1	vi	PERSON
taxlaw-12712	248	1	the united states	GPE
taxlaw-12712	248	2	the supreme court’s	ORG
taxlaw-12712	248	3	1920	DATE
taxlaw-12712	248	4	macomber	GPE
taxlaw-12712	248	5	justice pitney	ORG
taxlaw-12712	249	1	the macomber court	ORG
taxlaw-12712	250	1	macomber	DATE
taxlaw-12712	250	2	40 252	CARDINAL
taxlaw-12712	250	3	u.s.	GPE
taxlaw-12712	250	4	189	CARDINAL
taxlaw-12712	250	5	1920	DATE
taxlaw-12712	251	1	41	CARDINAL
taxlaw-12712	252	1	203	CARDINAL
taxlaw-12712	253	1	one	CARDINAL
taxlaw-12712	253	2	two	CARDINAL
taxlaw-12712	253	3	3:2	CARDINAL
taxlaw-12712	254	1	marjorie e. kornhauser	PERSON
taxlaw-12712	254	2	macomber	DATE
taxlaw-12712	254	3	93	CARDINAL
taxlaw-12712	254	4	101	CARDINAL
taxlaw-12712	254	5	paul l. caron ed.	PERSON
taxlaw-12712	254	6	2003	DATE
taxlaw-12712	256	1	one-third	CARDINAL
taxlaw-12712	258	1	patrick dennis	PERSON
taxlaw-12712	258	2	nasdaq-100	ORG
taxlaw-12712	258	3	38	CARDINAL
taxlaw-12712	260	1	415	CARDINAL
taxlaw-12712	260	2	2003	DATE
taxlaw-12712	260	3	robert m. conroy &	PERSON
taxlaw-12712	260	4	robert s. harris	PERSON
taxlaw-12712	260	5	28	CARDINAL
taxlaw-12712	262	1	28	CARDINAL
taxlaw-12712	262	2	1999	DATE
taxlaw-12712	262	3	james j. angel	PERSON
taxlaw-12712	262	4	52	CARDINAL
taxlaw-12712	263	1	655	CARDINAL
taxlaw-12712	263	2	1997	DATE
taxlaw-12712	264	1	42	CARDINAL
taxlaw-12712	264	2	252	CARDINAL
taxlaw-12712	264	3	u.s.	GPE
taxlaw-12712	264	4	201	CARDINAL
taxlaw-12712	264	5	1916	DATE
taxlaw-12712	266	1	64	CARDINAL
taxlaw-12712	266	2	271	CARDINAL
taxlaw-12712	266	3	39	CARDINAL
taxlaw-12712	267	1	756	CARDINAL
taxlaw-12712	267	2	757	CARDINAL
taxlaw-12712	267	3	1916	DATE
taxlaw-12712	268	1	macomber	DATE
taxlaw-12712	268	2	moore	PERSON
taxlaw-12712	269	1	macomber	DATE
taxlaw-12712	271	1	kornhauser	PERSON
taxlaw-12712	271	2	supra	PERSON
taxlaw-12712	271	3	41	CARDINAL
taxlaw-12712	271	4	99-100	CARDINAL
taxlaw-12712	272	1	43	CARDINAL
taxlaw-12712	272	2	252	CARDINAL
taxlaw-12712	272	3	u.s.	GPE
taxlaw-12712	272	4	219	CARDINAL
taxlaw-12712	272	5	1920	DATE
taxlaw-12712	273	1	congress	ORG
taxlaw-12712	273	2	macomber	DATE
taxlaw-12712	274	1	patricia ann	PERSON
taxlaw-12712	274	2	section 305	LAW
taxlaw-12712	274	3	27	CARDINAL
taxlaw-12712	274	4	93	CARDINAL
taxlaw-12712	274	5	1971	DATE
taxlaw-12712	275	1	305	CARDINAL
taxlaw-12712	275	2	1954 to 1969	DATE
taxlaw-12712	276	1	44	CARDINAL
taxlaw-12712	276	2	macomber	DATE
taxlaw-12712	276	3	252	CARDINAL
taxlaw-12712	276	4	u.s.	GPE
taxlaw-12712	276	5	207-08	DATE
taxlaw-12712	277	1	45	CARDINAL
taxlaw-12712	277	2	henry ordower	PERSON
taxlaw-12712	277	3	22	CARDINAL
taxlaw-12712	277	4	56	DATE
taxlaw-12712	277	5	alex zhang	PERSON
taxlaw-12712	277	6	macomber	DATE
taxlaw-12712	277	7	92 geo	QUANTITY
taxlaw-12712	278	1	l. rev	PERSON
taxlaw-12712	278	2	179	CARDINAL
taxlaw-12712	278	3	228	CARDINAL
taxlaw-12712	278	4	2024	CARDINAL
taxlaw-12712	278	5	five	CARDINAL
taxlaw-12712	278	6	10	CARDINAL
taxlaw-12712	280	1	16:1	CARDINAL
taxlaw-12712	280	2	moore	PERSON
taxlaw-12712	280	3	between 1940 and the mid-1950s	DATE
taxlaw-12712	280	4	macomber	DATE
taxlaw-12712	281	1	congress	ORG
taxlaw-12712	281	2	treasury	ORG
taxlaw-12712	281	3	hegemonic	NORP
taxlaw-12712	281	4	seven	CARDINAL
taxlaw-12712	281	5	moore	PERSON
taxlaw-12712	281	6	macomber	GPE
taxlaw-12712	281	7	moore	PERSON
taxlaw-12712	281	8	macomber	ORG
taxlaw-12712	281	9	moore	PERSON
taxlaw-12712	283	1	macomber	DATE
taxlaw-12712	283	2	supreme court	ORG
taxlaw-12712	283	3	two decades	DATE
taxlaw-12712	283	4	1920	DATE
taxlaw-12712	284	1	stanley	ORG
taxlaw-12712	284	2	erwin griswold	PERSON
taxlaw-12712	284	3	boris bittker	PERSON
taxlaw-12712	284	4	three	CARDINAL
taxlaw-12712	284	5	1940s	DATE
taxlaw-12712	285	1	first	ORDINAL
taxlaw-12712	285	2	macomber	GPE
taxlaw-12712	286	1	second	ORDINAL
taxlaw-12712	286	2	world war ii	EVENT
taxlaw-12712	288	1	third	ORDINAL
taxlaw-12712	288	2	today	DATE
taxlaw-12712	289	1	macomber	GPE
taxlaw-12712	290	1	decades	DATE
taxlaw-12712	291	1	macomber	DATE
taxlaw-12712	291	2	1941	DATE
taxlaw-12712	291	3	stanley	ORG
taxlaw-12712	291	4	macomber	GPE
taxlaw-12712	292	1	46	CARDINAL
taxlaw-12712	292	2	311	CARDINAL
taxlaw-12712	292	3	u.s. 112	GPE
taxlaw-12712	292	4	116	CARDINAL
taxlaw-12712	292	5	1940	DATE
taxlaw-12712	293	1	john r. brooks & david gamage	PERSON
taxlaw-12712	293	2	7	CARDINAL
taxlaw-12712	293	3	126	CARDINAL
taxlaw-12712	294	1	47	CARDINAL
taxlaw-12712	294	2	the supreme court	ORG
taxlaw-12712	295	1	assn	ORG
taxlaw-12712	296	1	comm’r	CARDINAL
taxlaw-12712	296	2	499	CARDINAL
taxlaw-12712	296	3	554	CARDINAL
taxlaw-12712	296	4	559	CARDINAL
taxlaw-12712	296	5	1991	DATE
taxlaw-12712	297	1	48	CARDINAL
taxlaw-12712	297	2	andrew velarde	PERSON
taxlaw-12712	297	3	supreme court	ORG
taxlaw-12712	297	4	180	CARDINAL
taxlaw-12712	298	1	125	CARDINAL
taxlaw-12712	298	2	july 3	DATE
taxlaw-12712	298	3	2023	CARDINAL
taxlaw-12712	299	1	49	CARDINAL
taxlaw-12712	299	2	stanley s. surrey	PERSON
taxlaw-12712	299	3	the supreme court	ORG
taxlaw-12712	299	4	35	CARDINAL
taxlaw-12712	300	1	l. rev	PERSON
taxlaw-12712	301	1	779	CARDINAL
taxlaw-12712	302	1	supreme court	ORG
taxlaw-12712	303	1	22	CARDINAL
taxlaw-12712	303	2	8-9	CARDINAL
taxlaw-12712	303	3	lawrence zelenak	PERSON
taxlaw-12712	303	4	stanley surrey	PERSON
taxlaw-12712	303	5	86	CARDINAL
taxlaw-12712	305	1	153	CARDINAL
taxlaw-12712	305	2	161	CARDINAL
taxlaw-12712	305	3	2022	CARDINAL
taxlaw-12712	305	4	first	ORDINAL
taxlaw-12712	305	5	macomber	DATE
taxlaw-12712	305	6	1941	DATE
taxlaw-12712	306	1	2024	CARDINAL
taxlaw-12712	306	2	11	CARDINAL
taxlaw-12712	306	3	the two decades	DATE
taxlaw-12712	306	4	macomber	GPE
taxlaw-12712	310	1	surrey	ORG
taxlaw-12712	311	1	macomber	DATE
taxlaw-12712	311	2	congress	ORG
taxlaw-12712	311	3	macomber	GPE
taxlaw-12712	311	4	1940	DATE
taxlaw-12712	311	5	bruun55	GPE
taxlaw-12712	311	6	bruun	GPE
taxlaw-12712	312	1	justice roberts	PERSON
taxlaw-12712	312	2	termination.57	CARDINAL
taxlaw-12712	313	1	congress	ORG
taxlaw-12712	313	2	treasury	ORG
taxlaw-12712	314	1	one	CARDINAL
taxlaw-12712	314	2	harvard	ORG
taxlaw-12712	315	1	stanley s. surrey	PERSON
taxlaw-12712	315	2	half-century	DATE
taxlaw-12712	315	3	stanley s.	PERSON
taxlaw-12712	315	4	46	CARDINAL
taxlaw-12712	315	5	lawrence a. zelenak &	PERSON
taxlaw-12712	315	6	k. mehrotra eds.	PERSON
taxlaw-12712	315	7	2022	CARDINAL
taxlaw-12712	316	1	50	CARDINAL
taxlaw-12712	316	2	surrey	ORG
taxlaw-12712	316	3	supreme court	ORG
taxlaw-12712	316	4	49	DATE
taxlaw-12712	316	5	791	CARDINAL
taxlaw-12712	316	6	51	CARDINAL
taxlaw-12712	317	1	792	CARDINAL
taxlaw-12712	317	2	52	CARDINAL
taxlaw-12712	318	1	813	CARDINAL
taxlaw-12712	319	1	782	CARDINAL
taxlaw-12712	320	1	54	CARDINAL
taxlaw-12712	320	2	1941	DATE
taxlaw-12712	320	3	today	DATE
taxlaw-12712	321	1	793	CARDINAL
taxlaw-12712	322	1	moore	PERSON
taxlaw-12712	323	1	moore	PERSON
taxlaw-12712	323	2	united states	GPE
taxlaw-12712	323	3	144	CARDINAL
taxlaw-12712	323	4	1680	CARDINAL
taxlaw-12712	323	5	1697	CARDINAL
taxlaw-12712	323	6	2024	CARDINAL
taxlaw-12712	325	1	55	CARDINAL
taxlaw-12712	325	2	309	CARDINAL
taxlaw-12712	325	3	461	CARDINAL
taxlaw-12712	325	4	1940	DATE
taxlaw-12712	326	1	56	CARDINAL
taxlaw-12712	326	2	helvering v. horst	PERSON
taxlaw-12712	326	3	311	CARDINAL
taxlaw-12712	326	4	112	CARDINAL
taxlaw-12712	326	5	1940	DATE
taxlaw-12712	327	1	surrey	PERSON
taxlaw-12712	328	1	surrey	ORG
taxlaw-12712	328	2	supreme court	ORG
taxlaw-12712	328	3	49	DATE
taxlaw-12712	328	4	813	CARDINAL
taxlaw-12712	329	1	57	CARDINAL
taxlaw-12712	329	2	309	CARDINAL
taxlaw-12712	329	3	u.s.	GPE
taxlaw-12712	329	4	466-67	CARDINAL
taxlaw-12712	331	1	61	CARDINAL
taxlaw-12712	332	1	58	CARDINAL
taxlaw-12712	332	2	supreme court	ORG
taxlaw-12712	332	3	49	DATE
taxlaw-12712	332	4	784	CARDINAL
taxlaw-12712	340	1	59	CARDINAL
taxlaw-12712	340	2	supreme court	ORG
taxlaw-12712	340	3	49	DATE
taxlaw-12712	340	4	784	CARDINAL
taxlaw-12712	340	5	12	CARDINAL
taxlaw-12712	340	6	columbia	ORG
taxlaw-12712	341	1	16:1	CARDINAL
taxlaw-12712	342	1	macomber	PERSON
taxlaw-12712	342	2	macomber	DATE
taxlaw-12712	343	1	horst	GPE
taxlaw-12712	343	2	year.63	GPE
taxlaw-12712	343	3	surrey	ORG
taxlaw-12712	347	1	macomber	DATE
taxlaw-12712	347	2	60	CARDINAL
taxlaw-12712	348	1	783	CARDINAL
taxlaw-12712	349	1	784	CARDINAL
taxlaw-12712	349	2	one	CARDINAL
taxlaw-12712	350	1	bruun	PERSON
taxlaw-12712	351	1	bruun	PERSON
taxlaw-12712	351	2	309	CARDINAL
taxlaw-12712	351	3	u.s.	GPE
taxlaw-12712	351	4	464	CARDINAL
taxlaw-12712	352	1	bruun	GPE
taxlaw-12712	355	1	62	CARDINAL
taxlaw-12712	355	2	surrey	ORG
taxlaw-12712	355	3	supreme court	ORG
taxlaw-12712	355	4	49	DATE
taxlaw-12712	355	5	783	CARDINAL
taxlaw-12712	355	6	63	CARDINAL
taxlaw-12712	355	7	helvering v. horst	PERSON
taxlaw-12712	355	8	311	CARDINAL
taxlaw-12712	355	9	u.s. 112	GPE
taxlaw-12712	355	10	114	CARDINAL
taxlaw-12712	355	11	1940	DATE
taxlaw-12712	356	1	64	CARDINAL
taxlaw-12712	357	1	120	CARDINAL
taxlaw-12712	360	1	1286(b	CARDINAL
taxlaw-12712	361	1	65	CARDINAL
taxlaw-12712	361	2	surrey	ORG
taxlaw-12712	361	3	supreme court	ORG
taxlaw-12712	361	4	49	DATE
taxlaw-12712	361	5	787	CARDINAL
taxlaw-12712	361	6	791	CARDINAL
taxlaw-12712	362	1	66	CARDINAL
taxlaw-12712	363	1	791	CARDINAL
taxlaw-12712	364	1	67	CARDINAL
taxlaw-12712	364	2	311	CARDINAL
taxlaw-12712	364	3	u.s.	GPE
taxlaw-12712	364	4	116	CARDINAL
taxlaw-12712	365	1	horst	PERSON
taxlaw-12712	365	2	current-year	DATE
taxlaw-12712	366	1	jerome m. hesch &	PERSON
taxlaw-12712	366	2	david j. herzig	PERSON
taxlaw-12712	366	3	horst	PERSON
taxlaw-12712	366	4	42	CARDINAL
taxlaw-12712	366	5	35	CARDINAL
taxlaw-12712	366	6	38	CARDINAL
taxlaw-12712	366	7	2016	CARDINAL
taxlaw-12712	367	1	68	CARDINAL
taxlaw-12712	367	2	311	CARDINAL
taxlaw-12712	367	3	u.s.	GPE
taxlaw-12712	367	4	116	CARDINAL
taxlaw-12712	367	5	69	CARDINAL
taxlaw-12712	367	6	supra	PERSON
taxlaw-12712	367	7	49	DATE
taxlaw-12712	367	8	791	CARDINAL
taxlaw-12712	367	9	70	CARDINAL
taxlaw-12712	367	10	49	DATE
taxlaw-12712	367	11	161-62	DATE
taxlaw-12712	368	1	71	CARDINAL
taxlaw-12712	368	2	philip e. heckerling	PERSON
taxlaw-12712	368	3	37	CARDINAL
taxlaw-12712	368	4	s. cal	PERSON
taxlaw-12712	369	1	l. rev	PERSON
taxlaw-12712	369	2	247	CARDINAL
taxlaw-12712	369	3	264	CARDINAL
taxlaw-12712	369	4	1964	DATE
taxlaw-12712	369	5	macomber	DATE
taxlaw-12712	370	1	2024	CARDINAL
taxlaw-12712	370	2	13	CARDINAL
taxlaw-12712	370	3	surrey	ORG
taxlaw-12712	371	1	1945	DATE
taxlaw-12712	371	2	roswell magill	PERSON
taxlaw-12712	371	3	columbia	GPE
taxlaw-12712	371	4	midland mutual life insurance72	ORG
taxlaw-12712	371	5	congress	ORG
taxlaw-12712	371	6	midland	GPE
taxlaw-12712	372	1	surrey	ORG
taxlaw-12712	372	2	1945	DATE
taxlaw-12712	372	3	magill	PERSON
taxlaw-12712	372	4	1951	DATE
taxlaw-12712	372	5	erwin griswold	PERSON
taxlaw-12712	372	6	harvard law school	ORG
taxlaw-12712	373	1	surrey	ORG
taxlaw-12712	373	2	griswold	PERSON
taxlaw-12712	373	3	boris bittker	PERSON
taxlaw-12712	373	4	1952	DATE
taxlaw-12712	373	5	macomber	DATE
taxlaw-12712	373	6	three	CARDINAL
taxlaw-12712	373	7	macomber	GPE
taxlaw-12712	373	8	surrey	PERSON
taxlaw-12712	373	9	sprouse,82	PERSON
taxlaw-12712	373	10	1943	DATE
taxlaw-12712	373	11	macomber	DATE
taxlaw-12712	374	1	congress	ORG
taxlaw-12712	374	2	72	CARDINAL
taxlaw-12712	374	3	midland mut	PERSON
taxlaw-12712	375	1	300	CARDINAL
taxlaw-12712	375	2	u.s.	GPE
taxlaw-12712	375	3	216	CARDINAL
taxlaw-12712	376	1	73	CARDINAL
taxlaw-12712	376	2	roswell magill	ORG
taxlaw-12712	376	3	119-20	CARDINAL
taxlaw-12712	377	1	ed	PERSON
taxlaw-12712	377	2	bruun	GPE
taxlaw-12712	377	3	midland	GPE
taxlaw-12712	377	4	congress	ORG
taxlaw-12712	378	1	74 300	CARDINAL
taxlaw-12712	378	2	u.s.	GPE
taxlaw-12712	378	3	225	CARDINAL
taxlaw-12712	378	4	75	CARDINAL
taxlaw-12712	378	5	macomber	DATE
taxlaw-12712	379	1	magill	PERSON
taxlaw-12712	379	2	supra	PERSON
taxlaw-12712	379	3	73	CARDINAL
taxlaw-12712	379	4	44	DATE
taxlaw-12712	380	1	76	CARDINAL
taxlaw-12712	380	2	erwin n. griswold	PERSON
taxlaw-12712	380	3	65	CARDINAL
taxlaw-12712	381	1	l. rev	PERSON
taxlaw-12712	381	2	84,	PERCENT
taxlaw-12712	381	3	86	DATE
taxlaw-12712	381	4	1951	DATE
taxlaw-12712	382	1	griswold	PERSON
taxlaw-12712	383	1	erwin n. griswold	PERSON
taxlaw-12712	383	2	65	CARDINAL
taxlaw-12712	384	1	l. rev	PERSON
taxlaw-12712	384	2	1389	CARDINAL
taxlaw-12712	384	3	1389	CARDINAL
taxlaw-12712	384	4	1952	DATE
taxlaw-12712	386	1	borris i. bittker	PERSON
taxlaw-12712	386	2	65	CARDINAL
taxlaw-12712	387	1	l. rev	PERSON
taxlaw-12712	387	2	1375	CARDINAL
taxlaw-12712	387	3	1380	CARDINAL
taxlaw-12712	387	4	1952	DATE
taxlaw-12712	388	1	supra	PERSON
taxlaw-12712	388	2	71	CARDINAL
taxlaw-12712	388	3	270	CARDINAL
taxlaw-12712	389	1	79	CARDINAL
taxlaw-12712	389	2	boris i. bittker	PERSON
taxlaw-12712	389	3	1954	DATE
taxlaw-12712	389	4	erwin n. griswold	PERSON
taxlaw-12712	389	5	1940	DATE
taxlaw-12712	389	6	stanley s. surrey	PERSON
taxlaw-12712	389	7	william c. warren	PERSON
taxlaw-12712	389	8	1953	DATE
taxlaw-12712	390	1	80	CARDINAL
taxlaw-12712	390	2	patricia ann metzer	PERSON
taxlaw-12712	390	3	section 305	LAW
taxlaw-12712	390	4	27	CARDINAL
taxlaw-12712	390	5	93	CARDINAL
taxlaw-12712	390	6	107	CARDINAL
taxlaw-12712	390	7	1971	DATE
taxlaw-12712	390	8	supreme court	ORG
taxlaw-12712	390	9	also zhang	PERSON
taxlaw-12712	390	10	supra	PERSON
taxlaw-12712	390	11	45	CARDINAL
taxlaw-12712	390	12	185-86	CARDINAL
taxlaw-12712	390	13	griffiths	PERSON
taxlaw-12712	391	1	81	CARDINAL
taxlaw-12712	391	2	griffiths	PERSON
taxlaw-12712	391	3	318	CARDINAL
taxlaw-12712	391	4	371	CARDINAL
taxlaw-12712	391	5	404	CARDINAL
taxlaw-12712	391	6	1943	DATE
taxlaw-12712	392	1	82	CARDINAL
taxlaw-12712	392	2	318	CARDINAL
taxlaw-12712	392	3	u.s. 604	DATE
taxlaw-12712	392	4	607	CARDINAL
taxlaw-12712	392	5	1943	DATE
taxlaw-12712	392	6	124 f.2d	MONEY
taxlaw-12712	392	7	315	CARDINAL
taxlaw-12712	392	8	2d	DATE
taxlaw-12712	393	1	sprouse	PERSON
taxlaw-12712	393	2	third	ORDINAL
taxlaw-12712	393	3	124	CARDINAL
taxlaw-12712	393	4	315	CARDINAL
taxlaw-12712	393	5	2d	DATE
taxlaw-12712	394	1	second	ORDINAL
taxlaw-12712	395	1	sprouse	ORG
taxlaw-12712	395	2	318	CARDINAL
taxlaw-12712	395	3	u.s.	GPE
taxlaw-12712	395	4	607	CARDINAL
taxlaw-12712	396	1	1954	DATE
taxlaw-12712	397	1	306	CARDINAL
taxlaw-12712	397	2	83	CARDINAL
taxlaw-12712	397	3	sprouse	ORG
taxlaw-12712	398	1	sprouse	ORG
taxlaw-12712	398	2	318	CARDINAL
taxlaw-12712	398	3	u.s.	GPE
taxlaw-12712	398	4	606	CARDINAL
taxlaw-12712	398	5	14	CARDINAL
taxlaw-12712	400	1	16:1	CARDINAL
taxlaw-12712	402	1	irs	ORG
taxlaw-12712	403	1	congress	ORG
taxlaw-12712	403	2	macomber	DATE
taxlaw-12712	405	1	griffiths	GPE
taxlaw-12712	405	2	second	ORDINAL
taxlaw-12712	406	1	macomber	GPE
taxlaw-12712	406	2	macomber	GPE
taxlaw-12712	407	1	1936	DATE
taxlaw-12712	407	2	congress	ORG
taxlaw-12712	407	3	shareholders.87	GPE
taxlaw-12712	407	4	more than $4.5 billion	MONEY
taxlaw-12712	407	5	1936	DATE
taxlaw-12712	407	6	more than $1.3 billion	MONEY
taxlaw-12712	407	7	taxes.88	ORG
taxlaw-12712	410	1	macomber	GPE
taxlaw-12712	410	2	stock.91	PERSON
taxlaw-12712	410	3	gaps.93 macomber’s	ORG
taxlaw-12712	410	4	84	CARDINAL
taxlaw-12712	410	5	1936	DATE
taxlaw-12712	411	1	115(f)(1	ORDINAL
taxlaw-12712	412	1	griffiths	PERSON
taxlaw-12712	412	2	318	CARDINAL
taxlaw-12712	412	3	u.s.	GPE
taxlaw-12712	412	4	394	CARDINAL
taxlaw-12712	412	5	macomber	DATE
taxlaw-12712	413	1	86	CARDINAL
taxlaw-12712	413	2	27	CARDINAL
taxlaw-12712	413	3	griffiths	PERSON
taxlaw-12712	413	4	318	CARDINAL
taxlaw-12712	413	5	371	CARDINAL
taxlaw-12712	413	6	1943	DATE
taxlaw-12712	413	7	467	CARDINAL
taxlaw-12712	414	1	87	CARDINAL
taxlaw-12712	414	2	1936	DATE
taxlaw-12712	415	1	14	CARDINAL
taxlaw-12712	415	2	88	CARDINAL
taxlaw-12712	415	3	supra	PERSON
taxlaw-12712	415	4	86	CARDINAL
taxlaw-12712	415	5	31	DATE
taxlaw-12712	416	1	gary e. bashian	PERSON
taxlaw-12712	416	2	section 305	LAW
taxlaw-12712	416	3	1971	DATE
taxlaw-12712	416	4	l.j. 1105	ORG
taxlaw-12712	416	5	1148	CARDINAL
taxlaw-12712	416	6	1972	DATE
taxlaw-12712	416	7	1936	DATE
taxlaw-12712	416	8	macomber	DATE
taxlaw-12712	417	1	89	CARDINAL
taxlaw-12712	417	2	supra	PERSON
taxlaw-12712	417	3	86	CARDINAL
taxlaw-12712	417	4	31	DATE
taxlaw-12712	418	1	macomber	DATE
taxlaw-12712	419	1	90	CARDINAL
taxlaw-12712	419	2	supra	PERSON
taxlaw-12712	419	3	86	CARDINAL
taxlaw-12712	419	4	35	CARDINAL
taxlaw-12712	420	1	91	CARDINAL
taxlaw-12712	420	2	supra	PERSON
taxlaw-12712	420	3	86	CARDINAL
taxlaw-12712	420	4	30	CARDINAL
taxlaw-12712	421	1	92	CARDINAL
taxlaw-12712	421	2	louis eisenstein	PERSON
taxlaw-12712	421	3	58	CARDINAL
taxlaw-12712	422	1	l. rev	PERSON
taxlaw-12712	422	2	477	CARDINAL
taxlaw-12712	422	3	516	CARDINAL
taxlaw-12712	422	4	macomber	PERSON
taxlaw-12712	423	1	93	CARDINAL
taxlaw-12712	423	2	roosevelt	PERSON
taxlaw-12712	424	1	joseph j. thorndike	PERSON
taxlaw-12712	424	2	world war ii	EVENT
taxlaw-12712	424	3	sept. 19	DATE
taxlaw-12712	424	4	2022	CARDINAL
taxlaw-12712	425	1	https://perma.cc/3f55-j8cx	WORK_OF_ART
taxlaw-12712	426	1	2024	CARDINAL
taxlaw-12712	426	2	15	CARDINAL
taxlaw-12712	426	3	investments.94	ORG
taxlaw-12712	426	4	macomber	DATE
taxlaw-12712	426	5	1940s,95	CARDINAL
taxlaw-12712	426	6	surrey	ORG
taxlaw-12712	426	7	griswold	PERSON
taxlaw-12712	426	8	macomber	DATE
taxlaw-12712	426	9	macomber	GPE
taxlaw-12712	427	1	griffiths	PERSON
taxlaw-12712	427	2	macomber	DATE
taxlaw-12712	427	3	macomber	GPE
taxlaw-12712	429	1	macomber	GPE
taxlaw-12712	429	2	glenshaw	PERSON
taxlaw-12712	429	3	macomber	GPE
taxlaw-12712	429	4	macomber	DATE
taxlaw-12712	429	5	congress	ORG
taxlaw-12712	430	1	robert miller	PERSON
taxlaw-12712	430	2	1951	DATE
taxlaw-12712	430	3	harvard	ORG
taxlaw-12712	430	4	sheila	PERSON
taxlaw-12712	430	5	macomber	GPE
taxlaw-12712	430	6	macomber	GPE
taxlaw-12712	432	1	the early 1940s	DATE
taxlaw-12712	432	2	94	CARDINAL
taxlaw-12712	432	3	moore	PERSON
taxlaw-12712	433	1	robert goulder	PERSON
taxlaw-12712	433	2	moore	ORG
taxlaw-12712	433	3	115	CARDINAL
taxlaw-12712	433	4	int’l 15	PRODUCT
taxlaw-12712	433	5	18-19	CARDINAL
taxlaw-12712	433	6	july 1	DATE
taxlaw-12712	433	7	2024	DATE
taxlaw-12712	433	8	ari glogower	PERSON
taxlaw-12712	433	9	93	CARDINAL
taxlaw-12712	434	1	l. rev	PERSON
taxlaw-12712	434	2	1421	CARDINAL
taxlaw-12712	434	3	2018	DATE
taxlaw-12712	435	1	95	CARDINAL
taxlaw-12712	435	2	james s. eustice	PERSON
taxlaw-12712	435	3	25	CARDINAL
taxlaw-12712	435	4	509	CARDINAL
taxlaw-12712	435	5	538	CARDINAL
taxlaw-12712	435	6	1970	DATE
taxlaw-12712	436	1	96	CARDINAL
taxlaw-12712	436	2	henry rottschaefer	PERSON
taxlaw-12712	436	3	22	CARDINAL
taxlaw-12712	436	4	l. rev.	PERSON
taxlaw-12712	436	5	85,	PERCENT
taxlaw-12712	436	6	85	DATE
taxlaw-12712	438	1	97	CARDINAL
taxlaw-12712	438	2	charles l.b. lowndes	PERSON
taxlaw-12712	438	3	96	CARDINAL
taxlaw-12712	438	4	l. rev	PERSON
taxlaw-12712	438	5	147	CARDINAL
taxlaw-12712	438	6	170	CARDINAL
taxlaw-12712	438	7	1947	DATE
taxlaw-12712	439	1	98	CARDINAL
taxlaw-12712	440	1	149	CARDINAL
taxlaw-12712	441	1	supra	PERSON
taxlaw-12712	441	2	96	CARDINAL
taxlaw-12712	441	3	85	DATE
taxlaw-12712	442	1	99	CARDINAL
taxlaw-12712	442	2	joseph t. sneed	PERSON
taxlaw-12712	442	3	43	CARDINAL
taxlaw-12712	442	4	cornell l.q. 339,	ORG
taxlaw-12712	442	5	348	CARDINAL
taxlaw-12712	442	6	1958	DATE
taxlaw-12712	443	1	100	CARDINAL
taxlaw-12712	443	2	glass co.	ORG
taxlaw-12712	443	3	348	CARDINAL
taxlaw-12712	443	4	426	CARDINAL
taxlaw-12712	443	5	1955	DATE
taxlaw-12712	444	1	101	CARDINAL
taxlaw-12712	445	1	431	CARDINAL
taxlaw-12712	446	1	102	CARDINAL
taxlaw-12712	446	2	macomber	DATE
taxlaw-12712	446	3	the 1970s	DATE
taxlaw-12712	447	1	edward a. zelinsky	PERSON
taxlaw-12712	447	2	19	CARDINAL
taxlaw-12712	447	3	cardozo l. rev	PERSON
taxlaw-12712	447	4	861	CARDINAL
taxlaw-12712	447	5	1997	DATE
taxlaw-12712	448	1	103	CARDINAL
taxlaw-12712	448	2	erwin griswold	PERSON
taxlaw-12712	448	3	65	CARDINAL
taxlaw-12712	449	1	l. rev	PERSON
taxlaw-12712	449	2	84,	PERCENT
taxlaw-12712	449	3	86	DATE
taxlaw-12712	449	4	1951	DATE
taxlaw-12712	450	1	104	CARDINAL
taxlaw-12712	450	2	edward t. roehner &	PERSON
taxlaw-12712	450	3	sheila m. roehner	PERSON
taxlaw-12712	450	4	8	CARDINAL
taxlaw-12712	450	5	173	CARDINAL
taxlaw-12712	450	6	1953	DATE
taxlaw-12712	451	1	105	CARDINAL
taxlaw-12712	451	2	99	CARDINAL
taxlaw-12712	451	3	351	CARDINAL
taxlaw-12712	452	1	16	CARDINAL
taxlaw-12712	453	1	16:1	CARDINAL
taxlaw-12712	453	2	erwin griswold	PERSON
taxlaw-12712	453	3	prior decades	DATE
taxlaw-12712	454	1	yale law school	ORG
taxlaw-12712	454	2	gerald wallace	PERSON
taxlaw-12712	455	1	wallace	PERSON
taxlaw-12712	455	2	nyu school of law	ORG
taxlaw-12712	455	3	today	DATE
taxlaw-12712	456	1	u.s.	GPE
taxlaw-12712	456	2	macomber	GPE
taxlaw-12712	456	3	the mid-1950s	DATE
taxlaw-12712	457	1	the end of the 1960s	DATE
taxlaw-12712	457	2	moore	PERSON
taxlaw-12712	458	1	thomas	PERSON
taxlaw-12712	458	2	first	ORDINAL
taxlaw-12712	459	1	111 thomas	PERSON
taxlaw-12712	459	2	first	ORDINAL
taxlaw-12712	459	3	jackson	PERSON
taxlaw-12712	459	4	kagan	PERSON
taxlaw-12712	459	5	thomas	PERSON
taxlaw-12712	459	6	justice sotomayor	ORG
taxlaw-12712	459	7	thomas	PERSON
taxlaw-12712	460	1	106	CARDINAL
taxlaw-12712	460	2	leo a. diamond	PERSON
taxlaw-12712	460	3	19	CARDINAL
taxlaw-12712	461	1	l. rev	PERSON
taxlaw-12712	461	2	147	CARDINAL
taxlaw-12712	461	3	148	CARDINAL
taxlaw-12712	461	4	1951	DATE
taxlaw-12712	461	5	stanley s. surrey	PERSON
taxlaw-12712	461	6	william c. warren	PERSON
taxlaw-12712	461	7	1950	DATE
taxlaw-12712	461	8	william c. warren & stanley s. surrey	PERSON
taxlaw-12712	461	9	1950	DATE
taxlaw-12712	463	1	107	CARDINAL
taxlaw-12712	463	2	boris i. bittker	PERSON
taxlaw-12712	463	3	woodworth	PERSON
taxlaw-12712	463	4	november 1, 1996	DATE
taxlaw-12712	463	5	23	CARDINAL
taxlaw-12712	463	6	ohio	GPE
taxlaw-12712	463	7	l. rev	PERSON
taxlaw-12712	463	8	617	CARDINAL
taxlaw-12712	463	9	617-19	CARDINAL
taxlaw-12712	464	1	108	CARDINAL
taxlaw-12712	464	2	supra	PERSON
taxlaw-12712	464	3	22	CARDINAL
taxlaw-12712	464	4	21	DATE
taxlaw-12712	465	1	109	CARDINAL
taxlaw-12712	465	2	the 1980s	DATE
taxlaw-12712	466	1	22	CARDINAL
taxlaw-12712	466	2	3	CARDINAL
taxlaw-12712	466	3	110	CARDINAL
taxlaw-12712	466	4	supra	PERSON
taxlaw-12712	466	5	94	CARDINAL
taxlaw-12712	466	6	16	DATE
taxlaw-12712	466	7	last december	DATE
taxlaw-12712	468	1	moore	PERSON
taxlaw-12712	469	1	moore	PERSON
taxlaw-12712	469	2	united states	GPE
taxlaw-12712	469	3	144	CARDINAL
taxlaw-12712	469	4	1680	CARDINAL
taxlaw-12712	469	5	2024	CARDINAL
taxlaw-12712	469	6	22-800	CARDINAL
taxlaw-12712	470	1	111	CARDINAL
taxlaw-12712	470	2	5	CARDINAL
taxlaw-12712	470	3	moore	ORG
taxlaw-12712	470	4	144	CARDINAL
taxlaw-12712	470	5	1680	CARDINAL
taxlaw-12712	470	6	22-800	CARDINAL
taxlaw-12712	471	1	112	CARDINAL
taxlaw-12712	472	1	57	CARDINAL
taxlaw-12712	472	2	113	CARDINAL
taxlaw-12712	473	1	5	CARDINAL
taxlaw-12712	474	1	grossman	PERSON
taxlaw-12712	475	1	prelogar	PERSON
taxlaw-12712	476	1	58	DATE
taxlaw-12712	477	1	114	CARDINAL
taxlaw-12712	478	1	36	CARDINAL
taxlaw-12712	479	1	115	CARDINAL
taxlaw-12712	480	1	18	CARDINAL
taxlaw-12712	480	2	2024	CARDINAL
taxlaw-12712	480	3	17	CARDINAL
taxlaw-12712	480	4	sotomayor	ORG
taxlaw-12712	481	1	sotomayor	ORG
taxlaw-12712	481	2	seven	CARDINAL
taxlaw-12712	481	3	nine	CARDINAL
taxlaw-12712	481	4	moore	PERSON
taxlaw-12712	482	1	five	CARDINAL
taxlaw-12712	482	2	moore	PERSON
taxlaw-12712	484	1	moore	PERSON
taxlaw-12712	484	2	moore	PERSON
taxlaw-12712	484	3	four	CARDINAL
taxlaw-12712	484	4	1	CARDINAL
taxlaw-12712	484	5	moore	PERSON
taxlaw-12712	484	6	congress	ORG
taxlaw-12712	485	1	moore	PERSON
taxlaw-12712	485	2	moore	PERSON
taxlaw-12712	485	3	whole.122	ORG
taxlaw-12712	485	4	macomber	GPE
taxlaw-12712	485	5	116	CARDINAL
taxlaw-12712	485	6	18	CARDINAL
taxlaw-12712	485	7	117	CARDINAL
taxlaw-12712	486	1	105	CARDINAL
taxlaw-12712	487	1	alito	PERSON
taxlaw-12712	487	2	barrett	PERSON
taxlaw-12712	488	1	justice roberts	PERSON
taxlaw-12712	489	1	1991	DATE
taxlaw-12712	489	2	roberts	PERSON
taxlaw-12712	489	3	assn	ORG
taxlaw-12712	490	1	comm’r	CARDINAL
taxlaw-12712	490	2	499	CARDINAL
taxlaw-12712	490	3	554	CARDINAL
taxlaw-12712	490	4	1991	DATE
taxlaw-12712	491	1	1	CARDINAL
taxlaw-12712	491	2	499	CARDINAL
taxlaw-12712	491	3	554	CARDINAL
taxlaw-12712	491	4	89-1965	DATE
taxlaw-12712	492	1	118	CARDINAL
taxlaw-12712	492	2	moores	GPE
taxlaw-12712	492	3	moore	ORG
taxlaw-12712	492	4	184	CARDINAL
taxlaw-12712	493	1	1509	CARDINAL
taxlaw-12712	493	2	1510	DATE
taxlaw-12712	493	3	aug. 19	DATE
taxlaw-12712	493	4	2024	DATE
taxlaw-12712	494	1	119	CARDINAL
taxlaw-12712	494	2	moore	PERSON
taxlaw-12712	494	3	ninth	ORDINAL
taxlaw-12712	494	4	macomber	GPE
taxlaw-12712	495	1	moore	PERSON
taxlaw-12712	495	2	united states	GPE
taxlaw-12712	495	3	36	CARDINAL
taxlaw-12712	495	4	930	CARDINAL
taxlaw-12712	495	5	935	CARDINAL
taxlaw-12712	495	6	9th	ORDINAL
taxlaw-12712	495	7	2022	CARDINAL
taxlaw-12712	496	1	143	CARDINAL
taxlaw-12712	496	2	s. ct	PERSON
taxlaw-12712	496	3	2656	CARDINAL
taxlaw-12712	496	4	2023	CARDINAL
taxlaw-12712	496	5	aff’d, moore v. united states	ORG
taxlaw-12712	496	6	144	CARDINAL
taxlaw-12712	496	7	1680	CARDINAL
taxlaw-12712	496	8	2024	CARDINAL
taxlaw-12712	497	1	ninth	ORDINAL
taxlaw-12712	497	2	moore	PERSON
taxlaw-12712	497	3	supreme court	ORG
taxlaw-12712	498	1	overruling macomber	PERSON
taxlaw-12712	498	2	ninth	ORDINAL
taxlaw-12712	498	3	the supreme court’s	ORG
taxlaw-12712	499	1	120	CARDINAL
taxlaw-12712	500	1	118	CARDINAL
taxlaw-12712	500	2	1512	CARDINAL
taxlaw-12712	501	1	121	CARDINAL
taxlaw-12712	501	2	moore	PERSON
taxlaw-12712	501	3	144	CARDINAL
taxlaw-12712	501	4	1680	CARDINAL
taxlaw-12712	501	5	22-800	CARDINAL
taxlaw-12712	502	1	122	CARDINAL
taxlaw-12712	502	2	moore	ORG
taxlaw-12712	502	3	five	CARDINAL
taxlaw-12712	502	4	two	CARDINAL
taxlaw-12712	502	5	two	CARDINAL
taxlaw-12712	504	1	123	CARDINAL
taxlaw-12712	504	2	moore	ORG
taxlaw-12712	504	3	144	CARDINAL
taxlaw-12712	505	1	1704	DATE
taxlaw-12712	505	2	j.	PERSON
taxlaw-12712	506	1	18	CARDINAL
taxlaw-12712	507	1	16:1	CARDINAL
taxlaw-12712	507	2	congress	ORG
taxlaw-12712	508	1	moore	PERSON
taxlaw-12712	509	1	moores	GPE
taxlaw-12712	509	2	11%	PERCENT
taxlaw-12712	509	3	indian	NORP
taxlaw-12712	509	4	40,000	MONEY
taxlaw-12712	509	5	2005	DATE
taxlaw-12712	510	1	between 2005 and	DATE
taxlaw-12712	510	2	2017	DATE
taxlaw-12712	510	3	u.s.	GPE
taxlaw-12712	510	4	moores	GPE
taxlaw-12712	511	1	2017	CARDINAL
taxlaw-12712	511	2	congress	ORG
taxlaw-12712	511	3	the united states	GPE
taxlaw-12712	511	4	one	CARDINAL
taxlaw-12712	511	5	mrt	PERSON
taxlaw-12712	511	6	u.s.	GPE
taxlaw-12712	511	7	as low as 8%	PERCENT
taxlaw-12712	511	8	only 15.5%	PERCENT
taxlaw-12712	511	9	u.s.	GPE
taxlaw-12712	511	10	moores	GPE
taxlaw-12712	511	11	the sixteenth	DATE
taxlaw-12712	511	12	congress	ORG
taxlaw-12712	511	13	moore	PERSON
taxlaw-12712	512	1	moores	GPE
taxlaw-12712	512	2	more than a decade	DATE
taxlaw-12712	513	1	u.s.	GPE
taxlaw-12712	516	1	124	CARDINAL
taxlaw-12712	516	2	36	CARDINAL
taxlaw-12712	516	3	932	CARDINAL
taxlaw-12712	516	4	125	CARDINAL
taxlaw-12712	516	5	2017	CARDINAL
taxlaw-12712	518	1	115-97	CARDINAL
taxlaw-12712	518	2	131	CARDINAL
taxlaw-12712	519	1	2054	CARDINAL
taxlaw-12712	520	1	126	CARDINAL
taxlaw-12712	521	1	10%	PERCENT
taxlaw-12712	522	1	127	CARDINAL
taxlaw-12712	523	1	965	CARDINAL
taxlaw-12712	523	2	128	CARDINAL
taxlaw-12712	525	1	moores	GPE
taxlaw-12712	525	2	moore	ORG
taxlaw-12712	526	1	129	CARDINAL
taxlaw-12712	528	1	130	CARDINAL
taxlaw-12712	528	2	u.s.	GPE
taxlaw-12712	529	1	2	CARDINAL
taxlaw-12712	529	2	9	CARDINAL
taxlaw-12712	531	1	moores	GPE
taxlaw-12712	531	2	macomber	DATE
taxlaw-12712	532	1	16	CARDINAL
taxlaw-12712	532	2	40	DATE
taxlaw-12712	532	3	moore	ORG
taxlaw-12712	532	4	united states	GPE
taxlaw-12712	532	5	144	CARDINAL
taxlaw-12712	532	6	1680	CARDINAL
taxlaw-12712	532	7	2024	CARDINAL
taxlaw-12712	532	8	22-800	CARDINAL
taxlaw-12712	533	1	131	CARDINAL
taxlaw-12712	534	1	moores	GPE
taxlaw-12712	535	1	moore	ORG
taxlaw-12712	535	2	144	CARDINAL
taxlaw-12712	536	1	1686	CARDINAL
taxlaw-12712	536	2	j.	PERSON
taxlaw-12712	536	3	moore	PERSON
taxlaw-12712	536	4	united states	GPE
taxlaw-12712	536	5	36	CARDINAL
taxlaw-12712	536	6	930	CARDINAL
taxlaw-12712	536	7	938	CARDINAL
taxlaw-12712	536	8	9th	ORDINAL
taxlaw-12712	536	9	2022	CARDINAL
taxlaw-12712	537	1	2024	CARDINAL
taxlaw-12712	537	2	19	CARDINAL
taxlaw-12712	537	3	2017,132	CARDINAL
taxlaw-12712	538	1	moores	GPE
taxlaw-12712	541	1	2	CARDINAL
taxlaw-12712	541	2	moore	PERSON
taxlaw-12712	541	3	moore	PERSON
taxlaw-12712	541	4	7	CARDINAL
taxlaw-12712	541	5	moore	PERSON
taxlaw-12712	541	6	five	CARDINAL
taxlaw-12712	541	7	justice kavanaugh	PERSON
taxlaw-12712	541	8	opinion.135	ORG
taxlaw-12712	541	9	justice barrett	PERSON
taxlaw-12712	541	10	alito	PERSON
taxlaw-12712	542	1	justice thomas	PERSON
taxlaw-12712	542	2	justice barrett’s	PERSON
taxlaw-12712	543	1	barrett	PERSON
taxlaw-12712	543	2	thomas	PERSON
taxlaw-12712	543	3	jackson	PERSON
taxlaw-12712	544	1	kavanaugh	PERSON
taxlaw-12712	544	2	moore	PERSON
taxlaw-12712	544	3	congress	ORG
taxlaw-12712	545	1	kavanaugh	ORG
taxlaw-12712	545	2	132	CARDINAL
taxlaw-12712	545	3	10%	PERCENT
taxlaw-12712	545	4	u.s.	GPE
taxlaw-12712	545	5	more than 50%	PERCENT
taxlaw-12712	547	1	united states	ORG
taxlaw-12712	548	1	133	CARDINAL
taxlaw-12712	548	2	moores	GPE
taxlaw-12712	548	3	2017	CARDINAL
taxlaw-12712	548	4	prior years	DATE
taxlaw-12712	549	1	29-31	DATE
taxlaw-12712	549	2	49	DATE
taxlaw-12712	549	3	98	DATE
taxlaw-12712	549	4	moore	ORG
taxlaw-12712	549	5	144	CARDINAL
taxlaw-12712	549	6	1680	CARDINAL
taxlaw-12712	549	7	22-800	CARDINAL
taxlaw-12712	550	1	134	CARDINAL
taxlaw-12712	551	1	moore	PERSON
taxlaw-12712	552	1	118	CARDINAL
taxlaw-12712	552	2	1510	DATE
taxlaw-12712	552	3	four	CARDINAL
taxlaw-12712	552	4	five	CARDINAL
taxlaw-12712	552	5	four	CARDINAL
taxlaw-12712	553	1	congress	ORG
taxlaw-12712	555	1	135	CARDINAL
taxlaw-12712	555	2	144	CARDINAL
taxlaw-12712	556	1	1697	CARDINAL
taxlaw-12712	556	2	kavanaugh	ORG
taxlaw-12712	556	3	j.	PERSON
taxlaw-12712	556	4	ninth	ORDINAL
taxlaw-12712	556	5	136	CARDINAL
taxlaw-12712	557	1	1688	CARDINAL
taxlaw-12712	557	2	118	CARDINAL
taxlaw-12712	557	3	1512-13	CARDINAL
taxlaw-12712	557	4	moore	PERSON
taxlaw-12712	559	1	137	CARDINAL
taxlaw-12712	559	2	144	CARDINAL
taxlaw-12712	560	1	1688	CARDINAL
taxlaw-12712	560	2	20	CARDINAL
taxlaw-12712	560	3	columbia	ORG
taxlaw-12712	562	1	16:1	CARDINAL
taxlaw-12712	563	1	congress	ORG
taxlaw-12712	563	2	basis.138	GPE
taxlaw-12712	563	3	congress	ORG
taxlaw-12712	565	1	second	ORDINAL
taxlaw-12712	565	2	congress	ORG
taxlaw-12712	565	3	macomber	GPE
taxlaw-12712	565	4	kavanaugh	PERSON
taxlaw-12712	565	5	justice barrett	PERSON
taxlaw-12712	565	6	moores	GPE
taxlaw-12712	565	7	barrett	PERSON
taxlaw-12712	565	8	moores	GPE
taxlaw-12712	565	9	mrt	PERSON
taxlaw-12712	565	10	mrt	PERSON
taxlaw-12712	565	11	barrett	PERSON
taxlaw-12712	565	12	kavanaugh	PERSON
taxlaw-12712	565	13	congress	ORG
taxlaw-12712	565	14	138	CARDINAL
taxlaw-12712	565	15	1690	DATE
taxlaw-12712	566	1	kavanaugh	ORG
taxlaw-12712	566	2	d.	NORP
taxlaw-12712	567	1	139	CARDINAL
taxlaw-12712	567	2	1697	CARDINAL
taxlaw-12712	569	1	1691	CARDINAL
taxlaw-12712	570	1	140	CARDINAL
taxlaw-12712	571	1	1691	CARDINAL
taxlaw-12712	572	1	141	CARDINAL
taxlaw-12712	572	2	congress	ORG
taxlaw-12712	572	3	second	ORDINAL
taxlaw-12712	573	1	kavanaugh	PERSON
taxlaw-12712	574	1	1688	DATE
taxlaw-12712	574	2	1691	DATE
taxlaw-12712	575	1	142	CARDINAL
taxlaw-12712	575	2	1691	DATE
taxlaw-12712	576	1	143	CARDINAL
taxlaw-12712	576	2	1697	CARDINAL
taxlaw-12712	577	1	144	CARDINAL
taxlaw-12712	577	2	1702	CARDINAL
taxlaw-12712	577	3	1704	DATE
taxlaw-12712	577	4	j.	PERSON
taxlaw-12712	578	1	145	CARDINAL
taxlaw-12712	578	2	1709	DATE
taxlaw-12712	580	1	one	CARDINAL
taxlaw-12712	580	2	barrett	PERSON
taxlaw-12712	581	1	146	CARDINAL
taxlaw-12712	582	1	1700	DATE
taxlaw-12712	583	1	147	CARDINAL
taxlaw-12712	583	2	1704	DATE
taxlaw-12712	584	1	148	CARDINAL
taxlaw-12712	584	2	1704-05	CARDINAL
taxlaw-12712	584	3	congress	ORG
taxlaw-12712	585	1	149	CARDINAL
taxlaw-12712	586	1	951-965	CARDINAL
taxlaw-12712	587	1	150	CARDINAL
taxlaw-12712	587	2	moore	ORG
taxlaw-12712	587	3	144	CARDINAL
taxlaw-12712	588	1	1707	DATE
taxlaw-12712	588	2	j.	PERSON
taxlaw-12712	588	3	congress	ORG
taxlaw-12712	589	1	2024	CARDINAL
taxlaw-12712	589	2	21	CARDINAL
taxlaw-12712	589	3	barrett	PERSON
taxlaw-12712	590	1	barrett	PERSON
taxlaw-12712	590	2	horst	PERSON
taxlaw-12712	590	3	macomber	DATE
taxlaw-12712	591	1	barrett	PERSON
taxlaw-12712	593	1	macomber	DATE
taxlaw-12712	595	1	justice thomas	PERSON
taxlaw-12712	595	2	moores	GPE
taxlaw-12712	595	3	thomas	PERSON
taxlaw-12712	595	4	moore	PERSON
taxlaw-12712	596	1	barrett	PERSON
taxlaw-12712	596	2	thomas treats kavanaugh	PERSON
taxlaw-12712	597	1	thomas	PERSON
taxlaw-12712	597	2	jackson	PERSON
taxlaw-12712	597	3	congress	ORG
taxlaw-12712	597	4	jackson	PERSON
taxlaw-12712	597	5	macomber	GPE
taxlaw-12712	599	1	four	CARDINAL
taxlaw-12712	599	2	only one	CARDINAL
taxlaw-12712	599	3	five	CARDINAL
taxlaw-12712	600	1	jackson	PERSON
taxlaw-12712	600	2	five	CARDINAL
taxlaw-12712	602	1	151	CARDINAL
taxlaw-12712	602	2	1703	DATE
taxlaw-12712	604	1	152	CARDINAL
taxlaw-12712	606	1	1704	DATE
taxlaw-12712	607	1	barrett	PERSON
taxlaw-12712	607	2	horst	PERSON
taxlaw-12712	609	1	154	CARDINAL
taxlaw-12712	610	1	155	CARDINAL
taxlaw-12712	611	1	1709	DATE
taxlaw-12712	611	2	j.	PERSON
taxlaw-12712	612	1	156	CARDINAL
taxlaw-12712	613	1	1710	DATE
taxlaw-12712	614	1	157	CARDINAL
taxlaw-12712	614	2	1726	CARDINAL
taxlaw-12712	615	1	158	CARDINAL
taxlaw-12712	616	1	1698	CARDINAL
taxlaw-12712	616	2	jackson	GPE
taxlaw-12712	616	3	j.	PERSON
taxlaw-12712	617	1	159	CARDINAL
taxlaw-12712	618	1	1697-99	CARDINAL
taxlaw-12712	619	1	160	CARDINAL
taxlaw-12712	620	1	1698	CARDINAL
taxlaw-12712	620	2	glass co.	ORG
taxlaw-12712	620	3	217	CARDINAL
taxlaw-12712	620	4	56	DATE
taxlaw-12712	620	5	60	CARDINAL
taxlaw-12712	620	6	7th	ORDINAL
taxlaw-12712	620	7	1954	DATE
taxlaw-12712	620	8	united states	GPE
taxlaw-12712	620	9	james	PERSON
taxlaw-12712	620	10	333	CARDINAL
taxlaw-12712	620	11	748	CARDINAL
taxlaw-12712	620	12	752	CARDINAL
taxlaw-12712	620	13	9th	ORDINAL
taxlaw-12712	620	14	1964	DATE
taxlaw-12712	620	15	prescott	ORG
taxlaw-12712	620	16	561	CARDINAL
taxlaw-12712	620	17	1287	CARDINAL
taxlaw-12712	620	18	1293	DATE
taxlaw-12712	620	19	1977	DATE
taxlaw-12712	621	1	22	CARDINAL
taxlaw-12712	621	2	columbia	ORG
taxlaw-12712	622	1	16:1	CARDINAL
taxlaw-12712	623	1	at least four	CARDINAL
taxlaw-12712	623	2	moore	ORG
taxlaw-12712	623	3	moore	PERSON
taxlaw-12712	623	4	moores	GPE
taxlaw-12712	628	1	macomber	DATE
taxlaw-12712	628	2	macomber	DATE
taxlaw-12712	628	3	moore	PERSON
taxlaw-12712	630	1	griffiths	ORG
taxlaw-12712	630	2	1943	DATE
taxlaw-12712	630	3	first	ORDINAL
taxlaw-12712	630	4	161	CARDINAL
taxlaw-12712	630	5	barrett	PERSON
taxlaw-12712	630	6	alito	PERSON
taxlaw-12712	630	7	thomas	PERSON
taxlaw-12712	631	1	moore	PERSON
taxlaw-12712	631	2	144	CARDINAL
taxlaw-12712	631	3	1680	CARDINAL
taxlaw-12712	631	4	1683	DATE
taxlaw-12712	632	1	162	CARDINAL
taxlaw-12712	632	2	joan maisel	PERSON
taxlaw-12712	632	3	four	CARDINAL
taxlaw-12712	632	4	57	CARDINAL
taxlaw-12712	633	1	l. rev	PERSON
taxlaw-12712	633	2	975	CARDINAL
taxlaw-12712	633	3	975	CARDINAL
taxlaw-12712	633	4	1957	DATE
taxlaw-12712	634	1	moore	PERSON
taxlaw-12712	635	1	reuven s. avi-yonah	PERSON
taxlaw-12712	635	2	moore	PERSON
taxlaw-12712	635	3	115	CARDINAL
taxlaw-12712	635	4	int’l 25	PRODUCT
taxlaw-12712	635	5	25	DATE
taxlaw-12712	635	6	july 1	DATE
taxlaw-12712	635	7	2024	DATE
taxlaw-12712	635	8	jasper l. cummings	PERSON
taxlaw-12712	635	9	jr.	PERSON
taxlaw-12712	635	10	moore	PERSON
taxlaw-12712	635	11	macomber	PERSON
taxlaw-12712	635	12	180	CARDINAL
taxlaw-12712	635	13	2307	CARDINAL
taxlaw-12712	635	14	2307	DATE
taxlaw-12712	635	15	sept. 25	DATE
taxlaw-12712	635	16	2023	CARDINAL
taxlaw-12712	635	17	the supreme court	ORG
taxlaw-12712	635	18	ninth	ORDINAL
taxlaw-12712	635	19	moore	ORG
taxlaw-12712	635	20	a century	DATE
taxlaw-12712	635	21	supra	PERSON
taxlaw-12712	635	22	94	CARDINAL
taxlaw-12712	635	23	15	CARDINAL
taxlaw-12712	637	1	joshua david odintz et al	PERSON
taxlaw-12712	637	2	moore	PERSON
taxlaw-12712	637	3	the u.s. supreme court	ORG
taxlaw-12712	637	4	holland & knight	ORG
taxlaw-12712	637	5	june 26,	DATE
taxlaw-12712	637	6	2024	DATE
taxlaw-12712	639	1	164	CARDINAL
taxlaw-12712	639	2	reuven s. avi-yonah	PERSON
taxlaw-12712	639	3	113	CARDINAL
taxlaw-12712	639	4	int’l 17	FAC
taxlaw-12712	639	5	jan. 1	DATE
taxlaw-12712	639	6	2024	DATE
taxlaw-12712	640	1	877a	PRODUCT
taxlaw-12712	641	1	165	CARDINAL
taxlaw-12712	642	1	supra	PERSON
taxlaw-12712	642	2	45	CARDINAL
taxlaw-12712	642	3	186	CARDINAL
taxlaw-12712	642	4	macomber	DATE
taxlaw-12712	642	5	congress	ORG
taxlaw-12712	643	1	166	CARDINAL
taxlaw-12712	643	2	supra	PERSON
taxlaw-12712	643	3	96	CARDINAL
taxlaw-12712	643	4	111	CARDINAL
taxlaw-12712	643	5	2024	CARDINAL
taxlaw-12712	643	6	23	CARDINAL
taxlaw-12712	645	1	more than eight decades	DATE
taxlaw-12712	645	2	griffiths	GPE
taxlaw-12712	645	3	moore	PERSON
taxlaw-12712	646	1	moore	PERSON
taxlaw-12712	648	1	only one	CARDINAL
taxlaw-12712	650	1	seven decades	DATE
taxlaw-12712	650	2	macomber	DATE
taxlaw-12712	650	3	moore	PERSON
taxlaw-12712	651	1	annual	DATE
taxlaw-12712	651	2	irs	ORG
taxlaw-12712	653	1	irs	ORG
taxlaw-12712	655	1	167	CARDINAL
taxlaw-12712	655	2	second	ORDINAL
taxlaw-12712	655	3	congress	ORG
taxlaw-12712	655	4	michael j. graetz	PERSON
taxlaw-12712	655	5	59	CARDINAL
taxlaw-12712	656	1	l. rev	PERSON
taxlaw-12712	656	2	830	CARDINAL
taxlaw-12712	656	3	830	CARDINAL
taxlaw-12712	656	4	1973	DATE
taxlaw-12712	656	5	jerome kurtz & stanley	ORG
taxlaw-12712	656	6	s. surrey	PERSON
taxlaw-12712	656	7	1969	DATE
taxlaw-12712	656	8	70	CARDINAL
taxlaw-12712	657	1	l. rev	PERSON
taxlaw-12712	657	2	1365	CARDINAL
taxlaw-12712	657	3	1365	CARDINAL
taxlaw-12712	657	4	1970	DATE
taxlaw-12712	659	1	david elkins	PERSON
taxlaw-12712	659	2	10	CARDINAL
taxlaw-12712	659	3	fla	GPE
taxlaw-12712	660	1	375	CARDINAL
taxlaw-12712	660	2	376	DATE
taxlaw-12712	660	3	2010	DATE
taxlaw-12712	660	4	zelinsky	PERSON
taxlaw-12712	660	5	supra	PERSON
taxlaw-12712	660	6	102	CARDINAL
taxlaw-12712	660	7	861	CARDINAL
taxlaw-12712	661	1	macomber	DATE
taxlaw-12712	662	1	169	CARDINAL
taxlaw-12712	662	2	glenshaw glass	PERSON
taxlaw-12712	662	3	348	CARDINAL
taxlaw-12712	662	4	426	CARDINAL
taxlaw-12712	662	5	1955	DATE
taxlaw-12712	664	1	comm’r	CARDINAL
taxlaw-12712	664	2	499	CARDINAL
taxlaw-12712	664	3	554	CARDINAL
taxlaw-12712	664	4	554-55	CARDINAL
taxlaw-12712	664	5	1991	DATE
taxlaw-12712	665	1	fifth	ORDINAL
taxlaw-12712	666	1	whitlock v. comm’r	PERSON
taxlaw-12712	666	2	59	CARDINAL
taxlaw-12712	666	3	490	CARDINAL
taxlaw-12712	666	4	507	CARDINAL
taxlaw-12712	666	5	1972	DATE
taxlaw-12712	667	1	170	CARDINAL
taxlaw-12712	667	2	24	CARDINAL
taxlaw-12712	668	1	16:1	CARDINAL
taxlaw-12712	668	2	a. realization’s	PERSON
taxlaw-12712	668	3	not.174	ORG
taxlaw-12712	670	1	1.	CARDINAL
taxlaw-12712	670	2	171	CARDINAL
taxlaw-12712	670	3	172	CARDINAL
taxlaw-12712	670	4	173	CARDINAL
taxlaw-12712	670	5	174	CARDINAL
taxlaw-12712	671	1	alex raskolnikov	PERSON
taxlaw-12712	671	2	85	CARDINAL
taxlaw-12712	671	3	l. rev	PERSON
taxlaw-12712	671	4	431	CARDINAL
taxlaw-12712	671	5	431	CARDINAL
taxlaw-12712	672	1	175	CARDINAL
taxlaw-12712	673	1	sullivan	PERSON
taxlaw-12712	673	2	11	CARDINAL
taxlaw-12712	673	3	57	CARDINAL
taxlaw-12712	673	4	schlag	NORP
taxlaw-12712	673	5	2	CARDINAL
taxlaw-12712	673	6	406-07	CARDINAL
taxlaw-12712	675	1	176	CARDINAL
taxlaw-12712	675	2	proc	PERSON
taxlaw-12712	676	1	2001-28, 2001-1	DATE
taxlaw-12712	676	2	1156	CARDINAL
taxlaw-12712	677	1	2001-29, 2001-1	DATE
taxlaw-12712	677	2	1160	CARDINAL
taxlaw-12712	677	3	treasury	ORG
taxlaw-12712	678	1	reid thompson & david	ORG
taxlaw-12712	678	2	67	CARDINAL
taxlaw-12712	679	1	249	CARDINAL
taxlaw-12712	679	2	2014	DATE
taxlaw-12712	680	1	177	CARDINAL
taxlaw-12712	680	2	friedland v. comm’r	PERSON
taxlaw-12712	680	3	82	CARDINAL
taxlaw-12712	681	1	cch	PERSON
taxlaw-12712	681	2	492	CARDINAL
taxlaw-12712	682	1	2001	DATE
taxlaw-12712	682	2	236	CARDINAL
taxlaw-12712	682	3	2001	DATE
taxlaw-12712	682	4	third	ORDINAL
taxlaw-12712	684	1	178	CARDINAL
taxlaw-12712	686	1	1.1001-3(c	CARDINAL
taxlaw-12712	686	2	2011	DATE
taxlaw-12712	687	1	179	CARDINAL
taxlaw-12712	690	1	631	CARDINAL
taxlaw-12712	694	1	1.1001-1(e	CARDINAL
taxlaw-12712	695	1	2024	CARDINAL
taxlaw-12712	695	2	25	CARDINAL
taxlaw-12712	696	1	one	CARDINAL
taxlaw-12712	696	2	house	ORG
taxlaw-12712	697	1	180	CARDINAL
taxlaw-12712	702	1	181	CARDINAL
taxlaw-12712	703	1	105	CARDINAL
taxlaw-12712	703	2	439	CARDINAL
taxlaw-12712	703	3	1997	DATE
taxlaw-12712	704	1	ten	CARDINAL
taxlaw-12712	705	1	ten	CARDINAL
taxlaw-12712	705	2	third	ORDINAL
taxlaw-12712	706	1	third	ORDINAL
taxlaw-12712	708	1	1259	DATE
taxlaw-12712	709	1	182	CARDINAL
taxlaw-12712	710	1	david m. schizer	PERSON
taxlaw-12712	710	2	section 1259	LAW
taxlaw-12712	710	3	80	CARDINAL
taxlaw-12712	710	4	345	CARDINAL
taxlaw-12712	710	5	346	CARDINAL
taxlaw-12712	710	6	1998	DATE
taxlaw-12712	718	1	paul kiel & jeff	ORG
taxlaw-12712	718	2	billions	CARDINAL
taxlaw-12712	718	3	century-old	DATE
taxlaw-12712	718	4	feb. 9	DATE
taxlaw-12712	718	5	2023	CARDINAL
taxlaw-12712	719	1	183	CARDINAL
taxlaw-12712	720	1	105	CARDINAL
taxlaw-12712	720	2	440	CARDINAL
taxlaw-12712	721	1	184	CARDINAL
taxlaw-12712	721	2	andrea s. kramer &	PERSON
taxlaw-12712	721	3	william r. pomierski	PERSON
taxlaw-12712	721	4	25 est	QUANTITY
taxlaw-12712	723	1	291	CARDINAL
taxlaw-12712	723	2	300	CARDINAL
taxlaw-12712	723	3	1998	DATE
taxlaw-12712	724	1	185	CARDINAL
taxlaw-12712	727	1	186	CARDINAL
taxlaw-12712	727	2	david m. hasen	PERSON
taxlaw-12712	727	3	57	CARDINAL
taxlaw-12712	727	4	397	CARDINAL
taxlaw-12712	727	5	2004	DATE
taxlaw-12712	728	1	187	CARDINAL
taxlaw-12712	729	1	105	CARDINAL
taxlaw-12712	729	2	438	CARDINAL
taxlaw-12712	729	3	1997	DATE
taxlaw-12712	732	1	72	CARDINAL
taxlaw-12712	732	2	1972-2	DATE
taxlaw-12712	732	3	487	CARDINAL
taxlaw-12712	733	1	26	CARDINAL
taxlaw-12712	734	1	16:1	CARDINAL
taxlaw-12712	736	1	two	CARDINAL
taxlaw-12712	738	1	congress	ORG
taxlaw-12712	738	2	188	CARDINAL
taxlaw-12712	738	3	congress	ORG
taxlaw-12712	738	4	1997	DATE
taxlaw-12712	740	1	105	CARDINAL
taxlaw-12712	740	2	111	CARDINAL
taxlaw-12712	743	1	comm’r	CARDINAL
taxlaw-12712	743	2	499	CARDINAL
taxlaw-12712	743	3	554	CARDINAL
taxlaw-12712	743	4	559	CARDINAL
taxlaw-12712	743	5	1991	DATE
taxlaw-12712	744	1	189	CARDINAL
taxlaw-12712	744	2	moore	ORG
taxlaw-12712	745	1	89-90	DATE
taxlaw-12712	745	2	moore	ORG
taxlaw-12712	745	3	united states	GPE
taxlaw-12712	745	4	144	CARDINAL
taxlaw-12712	745	5	1680	CARDINAL
taxlaw-12712	745	6	2024	CARDINAL
taxlaw-12712	745	7	22-800	CARDINAL
taxlaw-12712	746	1	190	CARDINAL
taxlaw-12712	747	1	1259	DATE
taxlaw-12712	749	1	191	CARDINAL
taxlaw-12712	750	1	1259	CARDINAL
taxlaw-12712	751	1	163	CARDINAL
taxlaw-12712	752	1	192	CARDINAL
taxlaw-12712	753	1	193	CARDINAL
taxlaw-12712	754	1	1259(a)(2	CARDINAL
taxlaw-12712	759	1	194	CARDINAL
taxlaw-12712	760	1	195	CARDINAL
taxlaw-12712	761	1	105	CARDINAL
taxlaw-12712	761	2	440	CARDINAL
taxlaw-12712	761	3	1997	DATE
taxlaw-12712	762	1	196	CARDINAL
taxlaw-12712	762	2	thomas j. brennan	PERSON
taxlaw-12712	762	3	5	CARDINAL
taxlaw-12712	764	1	fin	PERSON
taxlaw-12712	765	1	259	CARDINAL
taxlaw-12712	765	2	2013	DATE
taxlaw-12712	766	1	1259	CARDINAL
taxlaw-12712	767	1	197	CARDINAL
taxlaw-12712	767	2	906	CARDINAL
taxlaw-12712	767	3	26	CARDINAL
taxlaw-12712	767	4	2d	DATE
taxlaw-12712	767	5	2018	DATE
taxlaw-12712	768	1	congress	ORG
taxlaw-12712	768	2	treasury	ORG
taxlaw-12712	768	3	2024	CARDINAL
taxlaw-12712	768	4	27	CARDINAL
taxlaw-12712	770	1	congress	ORG
taxlaw-12712	771	1	2	CARDINAL
taxlaw-12712	775	1	1259(c)(1)(e	CARDINAL
taxlaw-12712	776	1	congress	ORG
taxlaw-12712	776	2	treasury	ORG
taxlaw-12712	777	1	1259	CARDINAL
taxlaw-12712	780	1	treasury	ORG
taxlaw-12712	781	1	frank g. colella	PERSON
taxlaw-12712	781	2	irs	ORG
taxlaw-12712	781	3	second	ORDINAL
taxlaw-12712	781	4	4	CARDINAL
taxlaw-12712	781	5	tax l. rev	PERSON
taxlaw-12712	781	6	26	CARDINAL
taxlaw-12712	781	7	2020	DATE
taxlaw-12712	781	8	treasury	ORG
taxlaw-12712	782	1	1259	CARDINAL
taxlaw-12712	782	2	john kaufmann	PERSON
taxlaw-12712	782	3	155	CARDINAL
taxlaw-12712	782	4	1749	CARDINAL
taxlaw-12712	782	5	june 19, 2017	DATE
taxlaw-12712	782	6	second	ORDINAL
taxlaw-12712	783	1	198	CARDINAL
taxlaw-12712	784	1	thomas j. brennan & david m. schizer	PERSON
taxlaw-12712	784	2	three	CARDINAL
taxlaw-12712	784	3	15	CARDINAL
taxlaw-12712	785	1	j. tax l. 1	PERSON
taxlaw-12712	785	2	49-50	PERCENT
taxlaw-12712	785	3	2024	CARDINAL
taxlaw-12712	786	1	199	CARDINAL
taxlaw-12712	786	2	168	CARDINAL
taxlaw-12712	786	3	392	CARDINAL
taxlaw-12712	786	4	bradford	GPE
taxlaw-12712	786	5	united states	GPE
taxlaw-12712	786	6	444	CARDINAL
taxlaw-12712	786	7	1133	CARDINAL
taxlaw-12712	786	8	1971	DATE
taxlaw-12712	787	1	200	CARDINAL
taxlaw-12712	787	2	anschutz co.	ORG
taxlaw-12712	788	1	comm’r	CARDINAL
taxlaw-12712	788	2	135	CARDINAL
taxlaw-12712	788	3	2010	DATE
taxlaw-12712	788	4	664	CARDINAL
taxlaw-12712	788	5	313	CARDINAL
taxlaw-12712	788	6	10th	ORDINAL
taxlaw-12712	788	7	2011	DATE
taxlaw-12712	790	1	1259	CARDINAL
taxlaw-12712	792	1	v. united states	GPE
taxlaw-12712	792	2	970	CARDINAL
taxlaw-12712	792	3	188	CARDINAL
taxlaw-12712	792	4	6th	ORDINAL
taxlaw-12712	792	5	1992	DATE
taxlaw-12712	792	6	23	CARDINAL
taxlaw-12712	792	7	1393	DATE
taxlaw-12712	793	1	1259	CARDINAL
taxlaw-12712	794	1	201	CARDINAL
taxlaw-12712	795	1	7872(f)(3	CARDINAL
taxlaw-12712	796	1	202	CARDINAL
taxlaw-12712	796	2	stephen r. akers & philip j. hayes	PERSON
taxlaw-12712	796	3	38	CARDINAL
taxlaw-12712	796	4	51	CARDINAL
taxlaw-12712	796	5	70	DATE
taxlaw-12712	796	6	2012	DATE
taxlaw-12712	797	1	28	CARDINAL
taxlaw-12712	798	1	16:1	CARDINAL
taxlaw-12712	801	1	200,000	MONEY
taxlaw-12712	802	1	annual	DATE
taxlaw-12712	802	2	10%	PERCENT
taxlaw-12712	802	3	20,000	MONEY
taxlaw-12712	803	1	20,000	MONEY
taxlaw-12712	804	1	200,000	MONEY
taxlaw-12712	805	1	u.s.	GPE
taxlaw-12712	805	2	treasury	ORG
taxlaw-12712	805	3	2%	PERCENT
taxlaw-12712	805	4	4,000	MONEY
taxlaw-12712	805	5	200,000	MONEY
taxlaw-12712	807	1	4,000	MONEY
taxlaw-12712	807	2	4,000	MONEY
taxlaw-12712	807	3	203	CARDINAL
taxlaw-12712	810	1	86	CARDINAL
taxlaw-12712	810	2	1986-2	DATE
taxlaw-12712	811	1	204	CARDINAL
taxlaw-12712	812	1	1259	CARDINAL
taxlaw-12712	813	1	205	CARDINAL
taxlaw-12712	814	1	7872	DATE
taxlaw-12712	814	2	1	CARDINAL
taxlaw-12712	814	3	10,000	MONEY
taxlaw-12712	815	1	7872(c)(2	CARDINAL
taxlaw-12712	815	2	2	CARDINAL
taxlaw-12712	815	3	100,000	MONEY
taxlaw-12712	815	4	no more than $1,000	MONEY
taxlaw-12712	817	1	2	CARDINAL
taxlaw-12712	817	2	annual	DATE
taxlaw-12712	817	3	1,000	MONEY
taxlaw-12712	818	1	d.	NORP
taxlaw-12712	818	2	leigh osofsky & kathleen delaney thomas	ORG
taxlaw-12712	818	3	78	CARDINAL
taxlaw-12712	818	4	lee l. rev	PERSON
taxlaw-12712	818	5	773	CARDINAL
taxlaw-12712	818	6	833	CARDINAL
taxlaw-12712	818	7	2021	CARDINAL
taxlaw-12712	819	1	7872	DATE
taxlaw-12712	820	1	206	CARDINAL
taxlaw-12712	823	1	1274(d)(1)(c)(i	CARDINAL
taxlaw-12712	823	2	u.s.	GPE
taxlaw-12712	823	3	treasury	ORG
taxlaw-12712	824	1	207	CARDINAL
taxlaw-12712	825	1	helvering v. horst	PERSON
taxlaw-12712	825	2	311	CARDINAL
taxlaw-12712	825	3	112	CARDINAL
taxlaw-12712	825	4	1940	DATE
taxlaw-12712	825	5	blair v. comm’r	PERSON
taxlaw-12712	825	6	300	CARDINAL
taxlaw-12712	825	7	u.s. 5 (	GPE
taxlaw-12712	826	1	208	CARDINAL
taxlaw-12712	826	2	jules h. van binsbergen	PERSON
taxlaw-12712	826	3	william f. diamond & marco grotteria	PERSON
taxlaw-12712	826	4	1-2	MONEY
taxlaw-12712	827	1	rsch	GPE
taxlaw-12712	828	1	26138	DATE
taxlaw-12712	828	2	2019	DATE
taxlaw-12712	828	3	john r. brooks	PERSON
taxlaw-12712	828	4	55	CARDINAL
taxlaw-12712	828	5	255	CARDINAL
taxlaw-12712	828	6	292	CARDINAL
taxlaw-12712	828	7	2013	DATE
taxlaw-12712	829	1	209 i.r.c	QUANTITY
taxlaw-12712	832	1	206	CARDINAL
taxlaw-12712	833	1	2024	CARDINAL
taxlaw-12712	833	2	4,000	MONEY
taxlaw-12712	833	3	irs	ORG
taxlaw-12712	834	1	first	ORDINAL
taxlaw-12712	834	2	two	CARDINAL
taxlaw-12712	837	1	second	ORDINAL
taxlaw-12712	837	2	annual	DATE
taxlaw-12712	838	1	annual	DATE
taxlaw-12712	840	1	210	CARDINAL
taxlaw-12712	842	1	7872	DATE
taxlaw-12712	843	1	211	CARDINAL
taxlaw-12712	843	2	supra	PERSON
taxlaw-12712	843	3	22	CARDINAL
taxlaw-12712	843	4	39	DATE
taxlaw-12712	844	1	212	CARDINAL
taxlaw-12712	844	2	kwall	PERSON
taxlaw-12712	844	3	3	CARDINAL
taxlaw-12712	844	4	110	CARDINAL
taxlaw-12712	844	5	congress	ORG
taxlaw-12712	845	1	213	CARDINAL
taxlaw-12712	848	1	jeffrey h. kahn & douglas a. kahn	ORG
taxlaw-12712	848	2	69	CARDINAL
taxlaw-12712	849	1	161	CARDINAL
taxlaw-12712	849	2	197-98	CARDINAL
taxlaw-12712	849	3	section 102	LAW
taxlaw-12712	850	1	214	CARDINAL
taxlaw-12712	852	1	215	CARDINAL
taxlaw-12712	853	1	diedrich v. comm’r	PERSON
taxlaw-12712	853	2	457	CARDINAL
taxlaw-12712	853	3	191	CARDINAL
taxlaw-12712	853	4	197	CARDINAL
taxlaw-12712	853	5	1982	DATE
taxlaw-12712	853	6	supra	PERSON
taxlaw-12712	853	7	22	CARDINAL
taxlaw-12712	853	8	16-17	CARDINAL
taxlaw-12712	853	9	diedrich	PERSON
taxlaw-12712	853	10	the supreme court’s	ORG
taxlaw-12712	854	1	216	CARDINAL
taxlaw-12712	854	2	217	CARDINAL
taxlaw-12712	854	3	309	CARDINAL
taxlaw-12712	854	4	461	CARDINAL
taxlaw-12712	854	5	465	CARDINAL
taxlaw-12712	854	6	1940	DATE
taxlaw-12712	854	7	30	CARDINAL
taxlaw-12712	854	8	columbia	ORG
taxlaw-12712	855	1	16:1	CARDINAL
taxlaw-12712	855	2	oid	ORG
taxlaw-12712	856	1	third	ORDINAL
taxlaw-12712	863	1	3	CARDINAL
taxlaw-12712	865	1	218	CARDINAL
taxlaw-12712	865	2	oid	ORG
taxlaw-12712	865	3	1272-1275	CARDINAL
taxlaw-12712	867	1	219	CARDINAL
taxlaw-12712	868	1	reuven s. avi-yonah	PERSON
taxlaw-12712	868	2	u.s.	GPE
taxlaw-12712	868	3	john m. olin ctr	PERSON
taxlaw-12712	869	1	l. & econ	ORG
taxlaw-12712	869	2	07-017	CARDINAL
taxlaw-12712	869	3	2007	DATE
taxlaw-12712	870	1	220	CARDINAL
taxlaw-12712	872	1	77	CARDINAL
taxlaw-12712	872	2	1977-2	DATE
taxlaw-12712	872	3	343	CARDINAL
taxlaw-12712	873	1	221	CARDINAL
taxlaw-12712	874	1	7872	DATE
taxlaw-12712	875	1	222	CARDINAL
taxlaw-12712	876	1	87	CARDINAL
taxlaw-12712	876	2	1	CARDINAL
taxlaw-12712	876	3	3	DATE
taxlaw-12712	876	4	22	CARDINAL
taxlaw-12712	876	5	1986	DATE
taxlaw-12712	876	6	tessa r. davis	PERSON
taxlaw-12712	876	7	22	CARDINAL
taxlaw-12712	877	1	j. soc. pol’y & l. 179	ORG
taxlaw-12712	877	2	199	CARDINAL
taxlaw-12712	877	3	2015	CARDINAL
taxlaw-12712	878	1	223	CARDINAL
taxlaw-12712	881	1	2024	CARDINAL
taxlaw-12712	881	2	31	CARDINAL
taxlaw-12712	884	1	224	CARDINAL
taxlaw-12712	884	2	two	CARDINAL
taxlaw-12712	885	1	instrument.228	ORG
taxlaw-12712	887	1	year-end	DATE
taxlaw-12712	887	2	james m. peaslee	PERSON
taxlaw-12712	887	3	95	CARDINAL
taxlaw-12712	887	4	737	CARDINAL
taxlaw-12712	887	5	apr. 30, 2002	DATE
taxlaw-12712	887	6	assn	ORG
taxlaw-12712	888	1	comm’r	CARDINAL
taxlaw-12712	888	2	499	CARDINAL
taxlaw-12712	888	3	554	CARDINAL
taxlaw-12712	888	4	1991	DATE
taxlaw-12712	889	1	224	CARDINAL
taxlaw-12712	889	2	richard l. bacon et	PERSON
taxlaw-12712	889	3	13	CARDINAL
taxlaw-12712	889	4	1002	DATE
taxlaw-12712	890	1	225	CARDINAL
taxlaw-12712	893	1	1.1001-3(b	CARDINAL
taxlaw-12712	894	1	226	CARDINAL
taxlaw-12712	895	1	224	CARDINAL
taxlaw-12712	895	2	1003	DATE
taxlaw-12712	895	3	section 1001	LAW
taxlaw-12712	896	1	228	CARDINAL
taxlaw-12712	898	1	1.1001-3(c)(1	CARDINAL
taxlaw-12712	899	1	229	CARDINAL
taxlaw-12712	901	1	1.1001-3(c)(2	CARDINAL
taxlaw-12712	905	1	1.001-3	CARDINAL
taxlaw-12712	907	1	2023	CARDINAL
taxlaw-12712	907	2	sept. 15	DATE
taxlaw-12712	907	3	2023	CARDINAL
taxlaw-12712	908	1	230	CARDINAL
taxlaw-12712	910	1	1.1001-3(e)(2	CARDINAL
taxlaw-12712	911	1	231	CARDINAL
taxlaw-12712	913	1	1.1001-3(e)(3	DATE
taxlaw-12712	914	1	232	CARDINAL
taxlaw-12712	916	1	1.1001-3(e)(4	CARDINAL
taxlaw-12712	917	1	233	CARDINAL
taxlaw-12712	919	1	1.1001-3(e)(1	CARDINAL
taxlaw-12712	922	1	90-109	CARDINAL
taxlaw-12712	922	2	1990-2	DATE
taxlaw-12712	922	3	191	CARDINAL
taxlaw-12712	923	1	32	CARDINAL
taxlaw-12712	924	1	16:1	CARDINAL
taxlaw-12712	925	1	llc	GPE
taxlaw-12712	925	2	llc	GPE
taxlaw-12712	925	3	irs	ORG
taxlaw-12712	925	4	irs	ORG
taxlaw-12712	926	1	llc	GPE
taxlaw-12712	926	2	pierce	ORG
taxlaw-12712	926	3	llc	GPE
taxlaw-12712	927	1	234	CARDINAL
taxlaw-12712	929	1	1.1001-3(f	QUANTITY
taxlaw-12712	930	1	richard l. bacon & harold l. adrion	PERSON
taxlaw-12712	930	2	59	CARDINAL
taxlaw-12712	930	3	1386	CARDINAL
taxlaw-12712	930	4	1386-91	CARDINAL
taxlaw-12712	931	1	235	CARDINAL
taxlaw-12712	931	2	richard l. bacon & harold l. adrion	PERSON
taxlaw-12712	931	3	59	CARDINAL
taxlaw-12712	931	4	1228	CARDINAL
taxlaw-12712	931	5	may 31, 1993	DATE
taxlaw-12712	932	1	236	CARDINAL
taxlaw-12712	932	2	schlag	NORP
taxlaw-12712	932	3	2	CARDINAL
taxlaw-12712	932	4	422-24	QUANTITY
taxlaw-12712	932	5	1985	DATE
taxlaw-12712	933	1	237	CARDINAL
taxlaw-12712	936	1	301.7701-3(a	QUANTITY
taxlaw-12712	936	2	8832	DATE
taxlaw-12712	937	1	238	CARDINAL
taxlaw-12712	939	1	301.7701-3(a	QUANTITY
taxlaw-12712	940	1	239	CARDINAL
taxlaw-12712	942	1	2023	CARDINAL
taxlaw-12712	942	2	sept. 15	DATE
taxlaw-12712	942	3	2023	CARDINAL
taxlaw-12712	944	1	2003-15-001	DATE
taxlaw-12712	944	2	11, 2003	DATE
taxlaw-12712	946	1	2006-30-002	DATE
taxlaw-12712	946	2	july 28, 2006	DATE
taxlaw-12712	948	1	1.1001-3(e	CARDINAL
taxlaw-12712	950	1	2007-09	DATE
taxlaw-12712	950	2	mar. 2, 2007	DATE
taxlaw-12712	952	1	2010-	DATE
taxlaw-12712	952	2	10-015	CARDINAL
taxlaw-12712	952	3	mar. 12, 2010	DATE
taxlaw-12712	954	1	2011-003	DATE
taxlaw-12712	954	2	aug. 26, 2011	DATE
taxlaw-12712	956	1	301.7701-3(c)(1)(i	CARDINAL
taxlaw-12712	957	1	240	CARDINAL
taxlaw-12712	957	2	9961	DATE
taxlaw-12712	957	3	20223	CARDINAL
taxlaw-12712	958	1	352	CARDINAL
taxlaw-12712	958	2	jan. 4	DATE
taxlaw-12712	958	3	2022	CARDINAL
taxlaw-12712	958	4	covid-19	PRODUCT
taxlaw-12712	959	1	26	DATE
taxlaw-12712	959	2	2020	DATE
taxlaw-12712	959	3	26	CARDINAL
taxlaw-12712	960	1	984	CARDINAL
taxlaw-12712	960	2	proc	PERSON
taxlaw-12712	961	1	2020-51	DATE
taxlaw-12712	961	2	50	CARDINAL
taxlaw-12712	961	3	1599	CARDINAL
taxlaw-12712	961	4	c. calderón gómez	PERSON
taxlaw-12712	961	5	76	CARDINAL
taxlaw-12712	961	6	159	CARDINAL
taxlaw-12712	961	7	2022	CARDINAL
taxlaw-12712	962	1	2024	CARDINAL
taxlaw-12712	962	2	33	CARDINAL
taxlaw-12712	963	1	25	CARDINAL
taxlaw-12712	966	1	4.	CARDINAL
taxlaw-12712	972	1	three	CARDINAL
taxlaw-12712	976	1	241	CARDINAL
taxlaw-12712	978	1	1.1001-3(e)(2)(ii)(a	CARDINAL
taxlaw-12712	979	1	242	CARDINAL
taxlaw-12712	981	1	1.1001-3(f)(3)-(4	CARDINAL
taxlaw-12712	983	1	2010-	DATE
taxlaw-12712	983	2	10-015	CARDINAL
taxlaw-12712	983	3	mar. 12, 2010	DATE
taxlaw-12712	984	1	243	CARDINAL
taxlaw-12712	986	1	1001	DATE
taxlaw-12712	986	2	108	CARDINAL
taxlaw-12712	987	1	244	CARDINAL
taxlaw-12712	987	2	6	CARDINAL
taxlaw-12712	987	3	28:2	CARDINAL
taxlaw-12712	987	4	245	CARDINAL
taxlaw-12712	988	1	17	CARDINAL
taxlaw-12712	988	2	moore	ORG
taxlaw-12712	988	3	united states	GPE
taxlaw-12712	988	4	144	CARDINAL
taxlaw-12712	988	5	1680	CARDINAL
taxlaw-12712	988	6	22-800	CARDINAL
taxlaw-12712	989	1	supra	PERSON
taxlaw-12712	989	2	102	CARDINAL
taxlaw-12712	989	3	873	CARDINAL
taxlaw-12712	990	1	246	CARDINAL
taxlaw-12712	990	2	mindy herzfeld	PERSON
taxlaw-12712	990	3	moore	PERSON
taxlaw-12712	990	4	180	CARDINAL
taxlaw-12712	990	5	34	CARDINAL
taxlaw-12712	990	6	columbia	ORG
taxlaw-12712	992	1	16:1	CARDINAL
taxlaw-12712	992	2	the 1950s	DATE
taxlaw-12712	993	1	supreme court	ORG
taxlaw-12712	993	2	macomber	DATE
taxlaw-12712	994	1	1	CARDINAL
taxlaw-12712	994	2	one	CARDINAL
taxlaw-12712	994	3	macomber	GPE
taxlaw-12712	994	4	macomber	GPE
taxlaw-12712	997	1	surrey	ORG
taxlaw-12712	997	2	macomber	DATE
taxlaw-12712	998	1	bruun	GPE
taxlaw-12712	998	2	macomber	GPE
taxlaw-12712	1000	1	congress	ORG
taxlaw-12712	1000	2	bruun	PERSON
taxlaw-12712	1001	1	one	CARDINAL
taxlaw-12712	1001	2	second	ORDINAL
taxlaw-12712	1001	3	1754,	DATE
taxlaw-12712	1001	4	1754	DATE
taxlaw-12712	1001	5	sept. 11	DATE
taxlaw-12712	1001	6	2023	CARDINAL
taxlaw-12712	1001	7	congress	ORG
taxlaw-12712	1002	1	247	CARDINAL
taxlaw-12712	1002	2	raskolnikov	PERSON
taxlaw-12712	1002	3	supra	PERSON
taxlaw-12712	1002	4	174	CARDINAL
taxlaw-12712	1002	5	514-16	MONEY
taxlaw-12712	1002	6	thompson & weisbach	ORG
taxlaw-12712	1002	7	supra	PERSON
taxlaw-12712	1002	8	176	CARDINAL
taxlaw-12712	1002	9	249	CARDINAL
taxlaw-12712	1003	1	248	CARDINAL
taxlaw-12712	1003	2	macomber	DATE
taxlaw-12712	1003	3	252	CARDINAL
taxlaw-12712	1003	4	u.s.	GPE
taxlaw-12712	1003	5	189	CARDINAL
taxlaw-12712	1003	6	211	CARDINAL
taxlaw-12712	1003	7	1920	DATE
taxlaw-12712	1004	1	249	CARDINAL
taxlaw-12712	1005	1	barrett	PERSON
taxlaw-12712	1005	2	thomas	PERSON
taxlaw-12712	1005	3	moore	PERSON
taxlaw-12712	1006	1	moore	PERSON
taxlaw-12712	1006	2	united states	GPE
taxlaw-12712	1006	3	144	CARDINAL
taxlaw-12712	1006	4	1680	CARDINAL
taxlaw-12712	1006	5	2024	DATE
taxlaw-12712	1006	6	j.	PERSON
taxlaw-12712	1006	7	thomas	PERSON
taxlaw-12712	1006	8	j.	PERSON
taxlaw-12712	1007	1	251	CARDINAL
taxlaw-12712	1007	2	ii.a	DATE
taxlaw-12712	1008	1	252	CARDINAL
taxlaw-12712	1008	2	309	CARDINAL
taxlaw-12712	1008	3	461	CARDINAL
taxlaw-12712	1008	4	1940	DATE
taxlaw-12712	1009	1	253	CARDINAL
taxlaw-12712	1010	1	109	CARDINAL
taxlaw-12712	1010	2	254	CARDINAL
taxlaw-12712	1010	3	moore	PERSON
taxlaw-12712	1012	1	118	CARDINAL
taxlaw-12712	1012	2	1511	CARDINAL
taxlaw-12712	1013	1	255	CARDINAL
taxlaw-12712	1014	1	198	CARDINAL
taxlaw-12712	1014	2	357	CARDINAL
taxlaw-12712	1014	3	2d	DATE
taxlaw-12712	1014	4	1952	DATE
taxlaw-12712	1015	1	2024	CARDINAL
taxlaw-12712	1015	2	35	CARDINAL
taxlaw-12712	1018	1	one	CARDINAL
taxlaw-12712	1018	2	barrett	PERSON
taxlaw-12712	1018	3	thomas	PERSON
taxlaw-12712	1018	4	moore	PERSON
taxlaw-12712	1021	1	the 1940s and	DATE
taxlaw-12712	1021	2	1950s	DATE
taxlaw-12712	1021	3	congress	ORG
taxlaw-12712	1024	1	2	CARDINAL
taxlaw-12712	1025	1	moore	PERSON
taxlaw-12712	1025	2	section 1256 of the code	LAW
taxlaw-12712	1025	3	annually	DATE
taxlaw-12712	1025	4	section 1256	LAW
taxlaw-12712	1025	5	daily	DATE
taxlaw-12712	1025	6	256	CARDINAL
taxlaw-12712	1026	1	257	CARDINAL
taxlaw-12712	1026	2	marvin a. chirelstein & lawrence zelenak	PERSON
taxlaw-12712	1026	3	365	CARDINAL
taxlaw-12712	1026	4	15th	ORDINAL
taxlaw-12712	1026	5	2023	CARDINAL
taxlaw-12712	1027	1	258	CARDINAL
taxlaw-12712	1028	1	inaja land co.	ORG
taxlaw-12712	1029	1	comm’r	CARDINAL
taxlaw-12712	1029	2	9	CARDINAL
taxlaw-12712	1029	3	727	CARDINAL
taxlaw-12712	1029	4	735	CARDINAL
taxlaw-12712	1031	1	301(c)(2)-(3	CARDINAL
taxlaw-12712	1032	1	259	CARDINAL
taxlaw-12712	1032	2	36	CARDINAL
taxlaw-12712	1032	3	moore	ORG
taxlaw-12712	1032	4	united states	GPE
taxlaw-12712	1032	5	144	CARDINAL
taxlaw-12712	1032	6	1680	CARDINAL
taxlaw-12712	1032	7	2024	CARDINAL
taxlaw-12712	1032	8	22-800	CARDINAL
taxlaw-12712	1033	1	260	CARDINAL
taxlaw-12712	1033	2	31	CARDINAL
taxlaw-12712	1034	1	261 i.r.c	QUANTITY
taxlaw-12712	1034	2	1256(a)-(b	CARDINAL
taxlaw-12712	1035	1	262	CARDINAL
taxlaw-12712	1035	2	1256	DATE
taxlaw-12712	1035	3	36	CARDINAL
taxlaw-12712	1036	1	16:1	CARDINAL
taxlaw-12712	1037	1	one	CARDINAL
taxlaw-12712	1039	1	macomber	PERSON
taxlaw-12712	1039	2	pre-1913	DATE
taxlaw-12712	1039	3	congress	ORG
taxlaw-12712	1043	1	3	CARDINAL
taxlaw-12712	1048	1	263	CARDINAL
taxlaw-12712	1048	2	wright v. comm’r	PERSON
taxlaw-12712	1048	3	809	CARDINAL
taxlaw-12712	1048	4	877	CARDINAL
taxlaw-12712	1048	5	6th	ORDINAL
taxlaw-12712	1048	6	2016	DATE
taxlaw-12712	1049	1	264	CARDINAL
taxlaw-12712	1052	1	1.1256(g)-2(a	CARDINAL
taxlaw-12712	1052	2	wright	PERSON
taxlaw-12712	1053	1	265	CARDINAL
taxlaw-12712	1053	2	george f. james	PERSON
taxlaw-12712	1053	3	6	CARDINAL
taxlaw-12712	1054	1	l. rev	PERSON
taxlaw-12712	1054	2	215	CARDINAL
taxlaw-12712	1054	3	231	CARDINAL
taxlaw-12712	1055	1	266 i.r.c	QUANTITY
taxlaw-12712	1057	1	267	CARDINAL
taxlaw-12712	1057	2	david a. weisbach	PERSON
taxlaw-12712	1057	3	84	CARDINAL
taxlaw-12712	1057	4	cornell l. rev	PERSON
taxlaw-12712	1057	5	1627	CARDINAL
taxlaw-12712	1057	6	1633-37	DATE
taxlaw-12712	1057	7	1999	DATE
taxlaw-12712	1058	1	268	CARDINAL
taxlaw-12712	1058	2	macomber	GPE
taxlaw-12712	1059	1	269	CARDINAL
taxlaw-12712	1059	2	2024	CARDINAL
taxlaw-12712	1059	3	37	CARDINAL
taxlaw-12712	1065	1	one	CARDINAL
taxlaw-12712	1067	1	1940	DATE
taxlaw-12712	1067	2	the supreme court	ORG
taxlaw-12712	1068	1	”275	CARDINAL
taxlaw-12712	1072	1	270	CARDINAL
taxlaw-12712	1073	1	271	CARDINAL
taxlaw-12712	1073	2	supra	PERSON
taxlaw-12712	1073	3	267	CARDINAL
taxlaw-12712	1073	4	1631	CARDINAL
taxlaw-12712	1074	1	272	CARDINAL
taxlaw-12712	1074	2	deborah paul	PERSON
taxlaw-12712	1074	3	3	CARDINAL
taxlaw-12712	1074	4	fla	GPE
taxlaw-12712	1075	1	1,	PERCENT
taxlaw-12712	1075	2	5	CARDINAL
taxlaw-12712	1077	1	273	CARDINAL
taxlaw-12712	1077	2	thompson & weisbach	ORG
taxlaw-12712	1077	3	supra	PERSON
taxlaw-12712	1077	4	176	CARDINAL
taxlaw-12712	1078	1	274	CARDINAL
taxlaw-12712	1078	2	paul	PERSON
taxlaw-12712	1078	3	272	CARDINAL
taxlaw-12712	1078	4	21	CARDINAL
taxlaw-12712	1079	1	275	CARDINAL
taxlaw-12712	1079	2	311	CARDINAL
taxlaw-12712	1079	3	u.s. 112	GPE
taxlaw-12712	1079	4	116	CARDINAL
taxlaw-12712	1080	1	276	CARDINAL
taxlaw-12712	1083	1	1.61-2(d)(1	CARDINAL
taxlaw-12712	1084	1	277	CARDINAL
taxlaw-12712	1084	2	1	CARDINAL
taxlaw-12712	1085	1	38	CARDINAL
taxlaw-12712	1086	1	16:1	CARDINAL
taxlaw-12712	1090	1	4.	CARDINAL
taxlaw-12712	1097	1	one	CARDINAL
taxlaw-12712	1097	2	278	CARDINAL
taxlaw-12712	1097	3	moore	ORG
taxlaw-12712	1097	4	kavanaugh	PERSON
taxlaw-12712	1098	1	moore	PERSON
taxlaw-12712	1098	2	united states	GPE
taxlaw-12712	1098	3	144	CARDINAL
taxlaw-12712	1098	4	1680	CARDINAL
taxlaw-12712	1098	5	1696	CARDINAL
taxlaw-12712	1098	6	2024	CARDINAL
taxlaw-12712	1099	1	279	CARDINAL
taxlaw-12712	1099	2	jonathan h. choi	PERSON
taxlaw-12712	1099	3	72	CARDINAL
taxlaw-12712	1100	1	l. rev	PERSON
taxlaw-12712	1100	2	195	CARDINAL
taxlaw-12712	1100	3	205	CARDINAL
taxlaw-12712	1100	4	2020	DATE
taxlaw-12712	1101	1	hayashi	PERSON
taxlaw-12712	1101	2	supra	PERSON
taxlaw-12712	1101	3	2	CARDINAL
taxlaw-12712	1101	4	280	CARDINAL
taxlaw-12712	1101	5	supra	PERSON
taxlaw-12712	1101	6	2	CARDINAL
taxlaw-12712	1101	7	860	CARDINAL
taxlaw-12712	1101	8	281	CARDINAL
taxlaw-12712	1101	9	cunningham & repetti	ORG
taxlaw-12712	1101	10	supra	PERSON
taxlaw-12712	1101	11	26	CARDINAL
taxlaw-12712	1103	1	treas	GPE
taxlaw-12712	1105	1	1.701-2	CARDINAL
taxlaw-12712	1105	2	282	CARDINAL
taxlaw-12712	1105	3	279	CARDINAL
taxlaw-12712	1105	4	205	CARDINAL
taxlaw-12712	1105	5	2024	CARDINAL
taxlaw-12712	1105	6	39	CARDINAL
taxlaw-12712	1105	7	congress	ORG
taxlaw-12712	1105	8	treasury	ORG
taxlaw-12712	1107	1	congress	ORG
taxlaw-12712	1107	2	treasury	ORG
taxlaw-12712	1107	3	beforeor	PERSON
taxlaw-12712	1111	1	two	CARDINAL
taxlaw-12712	1112	1	first	ORDINAL
taxlaw-12712	1113	1	second	ORDINAL
taxlaw-12712	1114	1	congress	ORG
taxlaw-12712	1116	1	one	CARDINAL
taxlaw-12712	1118	1	more than a century	DATE
taxlaw-12712	1118	2	the supreme court	ORG
taxlaw-12712	1118	3	283	CARDINAL
taxlaw-12712	1118	4	supra	PERSON
taxlaw-12712	1118	5	2	CARDINAL
taxlaw-12712	1118	6	877	CARDINAL
taxlaw-12712	1119	1	284	CARDINAL
taxlaw-12712	1119	2	richard m. lipton	PERSON
taxlaw-12712	1119	3	irs	ORG
taxlaw-12712	1119	4	110	CARDINAL
taxlaw-12712	1119	5	380	CARDINAL
taxlaw-12712	1119	6	380-81	CARDINAL
taxlaw-12712	1119	7	2009	DATE
taxlaw-12712	1120	1	285	CARDINAL
taxlaw-12712	1120	2	27	CARDINAL
taxlaw-12712	1120	3	146	CARDINAL
taxlaw-12712	1120	4	286	CARDINAL
taxlaw-12712	1121	1	irs	ORG
taxlaw-12712	1123	1	william s. blatt	PERSON
taxlaw-12712	1123	2	one	CARDINAL
taxlaw-12712	1123	3	70	CARDINAL
taxlaw-12712	1124	1	l. rev	PERSON
taxlaw-12712	1125	1	381	CARDINAL
taxlaw-12712	1125	2	1991	DATE
taxlaw-12712	1126	1	40	CARDINAL
taxlaw-12712	1126	2	columbia	ORG
taxlaw-12712	1127	1	16:1	CARDINAL
taxlaw-12712	1128	1	macomber	GPE
taxlaw-12712	1130	1	moore	PERSON
taxlaw-12712	1131	1	decades	DATE
taxlaw-12712	1140	1	three	CARDINAL
taxlaw-12712	1142	1	a.	PERSON
taxlaw-12712	1142	2	three	CARDINAL
taxlaw-12712	1147	1	287	CARDINAL
taxlaw-12712	1147	2	31	CARDINAL
taxlaw-12712	1148	1	288	CARDINAL
taxlaw-12712	1148	2	2024	CARDINAL
taxlaw-12712	1148	3	41	CARDINAL
taxlaw-12712	1149	1	u.s.	GPE
taxlaw-12712	1150	1	the supreme court	ORG
taxlaw-12712	1151	1	u.s.	GPE
taxlaw-12712	1151	2	u.s.	GPE
taxlaw-12712	1155	1	advisors.295	NORP
taxlaw-12712	1157	1	289	CARDINAL
taxlaw-12712	1158	1	kaplow	PERSON
taxlaw-12712	1158	2	2	CARDINAL
taxlaw-12712	1158	3	611-16	CARDINAL
taxlaw-12712	1159	1	291	CARDINAL
taxlaw-12712	1160	1	292	CARDINAL
taxlaw-12712	1162	1	douglas a. kahn	PERSON
taxlaw-12712	1162	2	41	CARDINAL
taxlaw-12712	1162	3	fla	GPE
taxlaw-12712	1163	1	st.	GPE
taxlaw-12712	1163	2	l. rev	PERSON
taxlaw-12712	1163	3	143	CARDINAL
taxlaw-12712	1163	4	151	CARDINAL
taxlaw-12712	1163	5	2013	DATE
taxlaw-12712	1164	1	293	CARDINAL
taxlaw-12712	1164	2	under 1%	PERCENT
taxlaw-12712	1165	1	ctr	GPE
taxlaw-12712	1166	1	jan. 2024	DATE
taxlaw-12712	1167	1	2	CARDINAL
taxlaw-12712	1167	2	50	DATE
taxlaw-12712	1168	1	294	CARDINAL
taxlaw-12712	1168	2	sloan g. speck	PERSON
taxlaw-12712	1168	3	69	CARDINAL
taxlaw-12712	1168	4	549	CARDINAL
taxlaw-12712	1168	5	559-63	CARDINAL
taxlaw-12712	1168	6	2016	CARDINAL
taxlaw-12712	1169	1	295	CARDINAL
taxlaw-12712	1169	2	563	CARDINAL
taxlaw-12712	1170	1	first	ORDINAL
taxlaw-12712	1170	2	assaf likhovski	PERSON
taxlaw-12712	1170	3	25	CARDINAL
taxlaw-12712	1170	4	cardozo l. rev	PERSON
taxlaw-12712	1170	5	953	CARDINAL
taxlaw-12712	1170	6	968	CARDINAL
taxlaw-12712	1171	1	296	CARDINAL
taxlaw-12712	1171	2	reuven s. avi-yonah	PERSON
taxlaw-12712	1171	3	112	CARDINAL
taxlaw-12712	1171	4	int’l 963	PRODUCT
taxlaw-12712	1171	5	963	CARDINAL
taxlaw-12712	1171	6	2023	CARDINAL
taxlaw-12712	1171	7	moore	PERSON
taxlaw-12712	1172	1	42	CARDINAL
taxlaw-12712	1173	1	16:1	CARDINAL
taxlaw-12712	1173	2	wyden	PERSON
taxlaw-12712	1175	1	wyden	PERSON
taxlaw-12712	1175	2	treasury	ORG
taxlaw-12712	1175	3	congress	ORG
taxlaw-12712	1176	1	one	CARDINAL
taxlaw-12712	1177	1	moore	ORG
taxlaw-12712	1177	2	justice kavanaugh	PERSON
taxlaw-12712	1177	3	congress	ORG
taxlaw-12712	1178	1	moore amici	PERSON
taxlaw-12712	1179	1	two	CARDINAL
taxlaw-12712	1179	2	297	CARDINAL
taxlaw-12712	1179	3	george k. yin	PERSON
taxlaw-12712	1179	4	congress	ORG
taxlaw-12712	1179	5	81	CARDINAL
taxlaw-12712	1181	1	241	CARDINAL
taxlaw-12712	1181	2	270-75	CARDINAL
taxlaw-12712	1181	3	2018	DATE
taxlaw-12712	1182	1	298	CARDINAL
taxlaw-12712	1182	2	monte a. jackel	PERSON
taxlaw-12712	1182	3	new wyden	GPE
taxlaw-12712	1182	4	173	CARDINAL
taxlaw-12712	1183	1	1709	CARDINAL
taxlaw-12712	1183	2	2021	CARDINAL
taxlaw-12712	1184	1	walter d. schwidetzky	PERSON
taxlaw-12712	1184	2	76	CARDINAL
taxlaw-12712	1185	1	389	CARDINAL
taxlaw-12712	1185	2	412	CARDINAL
taxlaw-12712	1185	3	2023	CARDINAL
taxlaw-12712	1185	4	752	CARDINAL
taxlaw-12712	1186	1	299	CARDINAL
taxlaw-12712	1186	2	298	CARDINAL
taxlaw-12712	1186	3	410	CARDINAL
taxlaw-12712	1186	4	300	CARDINAL
taxlaw-12712	1186	5	the late 1960s	DATE
taxlaw-12712	1187	1	supra	PERSON
taxlaw-12712	1187	2	168	CARDINAL
taxlaw-12712	1187	3	the tax reform act of	LAW
taxlaw-12712	1187	4	1969	DATE
taxlaw-12712	1188	1	301	CARDINAL
taxlaw-12712	1188	2	mark p. gergen	PERSON
taxlaw-12712	1188	3	54	CARDINAL
taxlaw-12712	1188	4	smu	ORG
taxlaw-12712	1188	5	l. rev	PERSON
taxlaw-12712	1188	6	131	CARDINAL
taxlaw-12712	1188	7	141-43	CARDINAL
taxlaw-12712	1189	1	302	CARDINAL
taxlaw-12712	1189	2	v. united states	PERSON
taxlaw-12712	1189	3	144	CARDINAL
taxlaw-12712	1189	4	1680	CARDINAL
taxlaw-12712	1189	5	1695	DATE
taxlaw-12712	1189	6	2024	CARDINAL
taxlaw-12712	1190	1	simona grossi	PERSON
taxlaw-12712	1190	2	60	CARDINAL
taxlaw-12712	1191	1	l. rev	PERSON
taxlaw-12712	1191	2	1021	CARDINAL
taxlaw-12712	1191	3	2023	CARDINAL
taxlaw-12712	1192	1	303	CARDINAL
taxlaw-12712	1192	2	nyu	ORG
taxlaw-12712	1193	1	amici	PERSON
taxlaw-12712	1193	2	moore	ORG
taxlaw-12712	1193	3	144	CARDINAL
taxlaw-12712	1193	4	1680	CARDINAL
taxlaw-12712	1193	5	22-800	CARDINAL
taxlaw-12712	1194	1	304	CARDINAL
taxlaw-12712	1194	2	51-52	CARDINAL
taxlaw-12712	1194	3	moore	ORG
taxlaw-12712	1194	4	144	CARDINAL
taxlaw-12712	1195	1	1680	CARDINAL
taxlaw-12712	1195	2	22-800	CARDINAL
taxlaw-12712	1196	1	305 i.r.c	QUANTITY
taxlaw-12712	1197	1	475	CARDINAL
taxlaw-12712	1197	2	306	CARDINAL
taxlaw-12712	1199	1	301.7701-3	DATE
taxlaw-12712	1200	1	u.s.	GPE
taxlaw-12712	1201	1	2024	CARDINAL
taxlaw-12712	1201	2	43	CARDINAL
taxlaw-12712	1202	1	three	CARDINAL
taxlaw-12712	1203	1	moore	PERSON
taxlaw-12712	1203	2	subchapter k	PERSON
taxlaw-12712	1209	1	307 i.r.c	QUANTITY
taxlaw-12712	1210	1	1295	CARDINAL
taxlaw-12712	1211	1	308	CARDINAL
taxlaw-12712	1212	1	five years	DATE
taxlaw-12712	1213	1	309	CARDINAL
taxlaw-12712	1213	2	moore	ORG
taxlaw-12712	1213	3	144	CARDINAL
taxlaw-12712	1214	1	1685	DATE
taxlaw-12712	1214	2	moore	PERSON
taxlaw-12712	1214	3	one	CARDINAL
taxlaw-12712	1215	1	310	CARDINAL
taxlaw-12712	1217	1	311	CARDINAL
taxlaw-12712	1219	1	1.704-1(b)(2)(iv)(f	CARDINAL
taxlaw-12712	1220	1	daniel s. goldberg	PERSON
taxlaw-12712	1220	2	74	CARDINAL
taxlaw-12712	1221	1	345	CARDINAL
taxlaw-12712	1221	2	2021	CARDINAL
taxlaw-12712	1222	1	312	CARDINAL
taxlaw-12712	1224	1	1.704-1(b)(2)(iv)(g	CARDINAL
taxlaw-12712	1225	1	k. 313	PERSON
taxlaw-12712	1227	1	1.704-1(b)(2)(iv)(f)(5	CARDINAL
taxlaw-12712	1229	1	44	CARDINAL
taxlaw-12712	1229	2	columbia journal of tax	ORG
taxlaw-12712	1231	1	16:1	CARDINAL
taxlaw-12712	1242	1	314	CARDINAL
taxlaw-12712	1243	1	734	CARDINAL
taxlaw-12712	1244	1	315 i.r.c	QUANTITY
taxlaw-12712	1245	1	754	CARDINAL
taxlaw-12712	1245	2	316	CARDINAL
taxlaw-12712	1248	1	317	CARDINAL
taxlaw-12712	1249	1	2024-54	DATE
taxlaw-12712	1249	2	2024	CARDINAL
taxlaw-12712	1249	3	24	CARDINAL
taxlaw-12712	1250	1	2024	CARDINAL
taxlaw-12712	1250	2	2024	CARDINAL
taxlaw-12712	1250	3	18	CARDINAL
taxlaw-12712	1251	1	318	CARDINAL
taxlaw-12712	1252	1	andrea monroe	PERSON
taxlaw-12712	1252	2	5	CARDINAL
taxlaw-12712	1253	1	l. rev	PERSON
taxlaw-12712	1253	2	193	CARDINAL
taxlaw-12712	1253	3	204	CARDINAL
taxlaw-12712	1253	4	2016	CARDINAL
taxlaw-12712	1254	1	319	CARDINAL
taxlaw-12712	1257	1	william d. andrews	PERSON
taxlaw-12712	1257	2	47	CARDINAL
taxlaw-12712	1257	3	3 (1991	DATE
taxlaw-12712	1257	4	karen c. burke	PERSON
taxlaw-12712	1257	5	734(b	DATE
taxlaw-12712	1257	6	70	CARDINAL
taxlaw-12712	1258	1	711	CARDINAL
taxlaw-12712	1258	2	2017	CARDINAL
taxlaw-12712	1259	1	320	CARDINAL
taxlaw-12712	1259	2	theodore p.	PERSON
taxlaw-12712	1259	3	21-22	DATE
taxlaw-12712	1259	4	moore	ORG
taxlaw-12712	1259	5	united states	GPE
taxlaw-12712	1259	6	144	CARDINAL
taxlaw-12712	1259	7	1680	CARDINAL
taxlaw-12712	1259	8	2024	CARDINAL
taxlaw-12712	1259	9	22-800	CARDINAL
taxlaw-12712	1260	1	321	CARDINAL
taxlaw-12712	1261	1	752	CARDINAL
taxlaw-12712	1261	2	2024	CARDINAL
taxlaw-12712	1261	3	45	CARDINAL
taxlaw-12712	1266	1	decades	DATE
taxlaw-12712	1266	2	congress	ORG
taxlaw-12712	1267	1	the tax reform act of	LAW
taxlaw-12712	1267	2	1986	DATE
taxlaw-12712	1270	1	”324	CARDINAL
taxlaw-12712	1273	1	322	CARDINAL
taxlaw-12712	1273	2	don leatherman	PERSON
taxlaw-12712	1273	3	91	CARDINAL
taxlaw-12712	1273	4	235	CARDINAL
taxlaw-12712	1273	5	2013	DATE
taxlaw-12712	1274	1	323	CARDINAL
taxlaw-12712	1274	2	john r. brooks & david gamage	PERSON
taxlaw-12712	1274	3	102	CARDINAL
taxlaw-12712	1274	4	l. rev	PERSON
taxlaw-12712	1275	1	2024	CARDINAL
taxlaw-12712	1276	1	324	CARDINAL
taxlaw-12712	1276	2	tracy co.	ORG
taxlaw-12712	1276	3	220	CARDINAL
taxlaw-12712	1276	4	107	CARDINAL
taxlaw-12712	1276	5	146	CARDINAL
taxlaw-12712	1276	6	1911	DATE
taxlaw-12712	1277	1	325	CARDINAL
taxlaw-12712	1277	2	first	ORDINAL
taxlaw-12712	1280	1	326	CARDINAL
taxlaw-12712	1282	1	46	CARDINAL
taxlaw-12712	1283	1	16:1	CARDINAL
taxlaw-12712	1289	1	congress	ORG
taxlaw-12712	1289	2	treasury	ORG
taxlaw-12712	1293	1	one	CARDINAL
taxlaw-12712	1297	1	327	CARDINAL
taxlaw-12712	1298	1	312	CARDINAL
taxlaw-12712	1298	2	328	CARDINAL
taxlaw-12712	1299	1	329	CARDINAL
taxlaw-12712	1299	2	supra	PERSON
taxlaw-12712	1299	3	2	CARDINAL
taxlaw-12712	1299	4	supra	PERSON
taxlaw-12712	1299	5	36	CARDINAL
taxlaw-12712	1299	6	707	CARDINAL
taxlaw-12712	1300	1	330	CARDINAL
taxlaw-12712	1301	1	supra	PERSON
taxlaw-12712	1301	2	2	CARDINAL
taxlaw-12712	1301	3	871	CARDINAL
taxlaw-12712	1302	1	331	CARDINAL
taxlaw-12712	1302	2	kathleen delaney thomas	PERSON
taxlaw-12712	1302	3	92	CARDINAL
taxlaw-12712	1303	1	l.j. 1509	ORG
taxlaw-12712	1303	2	1514-15	CARDINAL
taxlaw-12712	1305	1	1516-17	DATE
taxlaw-12712	1306	1	2024	CARDINAL
taxlaw-12712	1306	2	47	DATE
taxlaw-12712	1311	1	one	CARDINAL
taxlaw-12712	1313	1	a. government	PERSON
taxlaw-12712	1314	1	congress	ORG
taxlaw-12712	1314	2	treasury	ORG
taxlaw-12712	1315	1	congress	ORG
taxlaw-12712	1315	2	treasury	ORG
taxlaw-12712	1316	1	congress	ORG
taxlaw-12712	1316	2	treasury	ORG
taxlaw-12712	1317	1	one	CARDINAL
taxlaw-12712	1317	2	congress	ORG
taxlaw-12712	1317	3	treasury	ORG
taxlaw-12712	1317	4	congress	ORG
taxlaw-12712	1317	5	treasury	ORG
taxlaw-12712	1318	1	332	CARDINAL
taxlaw-12712	1319	1	2	CARDINAL
taxlaw-12712	1319	2	54-55	CARDINAL
taxlaw-12712	1320	1	333	CARDINAL
taxlaw-12712	1320	2	11	CARDINAL
taxlaw-12712	1321	1	334	CARDINAL
taxlaw-12712	1322	1	schlag	NORP
taxlaw-12712	1322	2	2	CARDINAL
taxlaw-12712	1322	3	424	CARDINAL
taxlaw-12712	1322	4	335	CARDINAL
taxlaw-12712	1322	5	supra	PERSON
taxlaw-12712	1322	6	2	CARDINAL
taxlaw-12712	1322	7	860	CARDINAL
taxlaw-12712	1322	8	336	CARDINAL
taxlaw-12712	1322	9	congress	ORG
taxlaw-12712	1322	10	treasury	ORG
taxlaw-12712	1324	1	337	CARDINAL
taxlaw-12712	1324	2	alex raskolnikov	PERSON
taxlaw-12712	1324	3	156	CARDINAL
taxlaw-12712	1324	4	l. rev	PERSON
taxlaw-12712	1324	5	1181	DATE
taxlaw-12712	1324	6	1193-94	CARDINAL
taxlaw-12712	1325	1	48	CARDINAL
taxlaw-12712	1326	1	16:1	CARDINAL
taxlaw-12712	1327	1	congress	ORG
taxlaw-12712	1327	2	treasury	ORG
taxlaw-12712	1327	3	congress	ORG
taxlaw-12712	1327	4	treasury	ORG
taxlaw-12712	1328	1	congress	ORG
taxlaw-12712	1329	1	congress	ORG
taxlaw-12712	1329	2	three	CARDINAL
taxlaw-12712	1329	3	congress	ORG
taxlaw-12712	1332	1	congress	ORG
taxlaw-12712	1332	2	treasury	ORG
taxlaw-12712	1333	1	congress	ORG
taxlaw-12712	1333	2	congress	ORG
taxlaw-12712	1334	1	congress	ORG
taxlaw-12712	1336	1	338 kaplow	QUANTITY
taxlaw-12712	1336	2	2	CARDINAL
taxlaw-12712	1336	3	577	CARDINAL
taxlaw-12712	1337	1	congress	ORG
taxlaw-12712	1337	2	treasury	ORG
taxlaw-12712	1338	1	339	CARDINAL
taxlaw-12712	1338	2	nfib v. sebelius	PERSON
taxlaw-12712	1338	3	567	CARDINAL
taxlaw-12712	1338	4	519	CARDINAL
taxlaw-12712	1338	5	2012	DATE
taxlaw-12712	1339	1	340	CARDINAL
taxlaw-12712	1340	1	341	CARDINAL
taxlaw-12712	1340	2	302-08	DATE
taxlaw-12712	1342	1	342	CARDINAL
taxlaw-12712	1342	2	steven a. dean	PERSON
taxlaw-12712	1342	3	34	CARDINAL
taxlaw-12712	1342	4	hofstra l. rev	PERSON
taxlaw-12712	1342	5	405	CARDINAL
taxlaw-12712	1342	6	453-55	CARDINAL
taxlaw-12712	1342	7	heather m. field	PERSON
taxlaw-12712	1342	8	42	CARDINAL
taxlaw-12712	1343	1	l.a. l. rev	PERSON
taxlaw-12712	1343	2	451	CARDINAL
taxlaw-12712	1343	3	481	CARDINAL
taxlaw-12712	1343	4	2009	DATE
taxlaw-12712	1344	1	2024	CARDINAL
taxlaw-12712	1344	2	49	CARDINAL
taxlaw-12712	1353	1	treasury	ORG
taxlaw-12712	1355	1	so.344	GPE
taxlaw-12712	1356	1	congress	ORG
taxlaw-12712	1356	2	treasury	ORG
taxlaw-12712	1358	1	one	CARDINAL
taxlaw-12712	1360	1	343	CARDINAL
taxlaw-12712	1362	1	344	CARDINAL
taxlaw-12712	1364	1	345	CARDINAL
taxlaw-12712	1364	2	emily cauble	PERSON
taxlaw-12712	1364	3	52	CARDINAL
taxlaw-12712	1365	1	u. chi	PERSON
taxlaw-12712	1366	1	l.j	PERSON
taxlaw-12712	1366	2	329	CARDINAL
taxlaw-12712	1366	3	337	CARDINAL
taxlaw-12712	1366	4	2021	CARDINAL
taxlaw-12712	1367	1	50	CARDINAL
taxlaw-12712	1367	2	columbia	ORG
taxlaw-12712	1368	1	16:1	CARDINAL
taxlaw-12712	1369	1	section 1259	LAW
taxlaw-12712	1369	2	treasury	ORG
taxlaw-12712	1370	1	section 7872	DATE
taxlaw-12712	1372	1	congress	ORG
taxlaw-12712	1372	2	treasury	ORG
taxlaw-12712	1378	1	vi	PERSON
taxlaw-12712	1378	2	eight decades	DATE
taxlaw-12712	1380	1	moore	PERSON
taxlaw-12712	1383	1	congress	ORG