id	sid	eid	entity	type
taxlaw-2795	1	1	microsoft	ORG
taxlaw-2795	1	2	4	CARDINAL
taxlaw-2795	1	3	120	CARDINAL
taxlaw-2795	1	4	david m. hasen	PERSON
taxlaw-2795	7	1	i. introduction	PERSON
taxlaw-2795	7	2	121 ii	QUANTITY
taxlaw-2795	8	1	124	CARDINAL
taxlaw-2795	8	2	124	CARDINAL
taxlaw-2795	8	3	130	CARDINAL
taxlaw-2795	8	4	132 iii	QUANTITY
taxlaw-2795	9	1	135	CARDINAL
taxlaw-2795	10	1	136	CARDINAL
taxlaw-2795	10	2	penn state university	ORG
taxlaw-2795	11	1	curtis bridgeman	PERSON
taxlaw-2795	11	2	neil buchanan	PERSON
taxlaw-2795	11	3	bill gentry	PERSON
taxlaw-2795	11	4	michael graetz	PERSON
taxlaw-2795	11	5	alex raskolnikov	PERSON
taxlaw-2795	11	6	dan shaviro	PERSON
taxlaw-2795	11	7	the columbia journal of tax law	ORG
taxlaw-2795	13	1	2010	DATE
taxlaw-2795	13	2	121	CARDINAL
taxlaw-2795	13	3	137 1	CARDINAL
taxlaw-2795	13	4	137 2	CARDINAL
taxlaw-2795	13	5	139 3	CARDINAL
taxlaw-2795	14	1	139 4	DATE
taxlaw-2795	17	1	140	CARDINAL
taxlaw-2795	18	1	141	CARDINAL
taxlaw-2795	18	2	142	CARDINAL
taxlaw-2795	19	1	145 1	CARDINAL
taxlaw-2795	20	1	146 2	CARDINAL
taxlaw-2795	20	2	151	CARDINAL
taxlaw-2795	20	3	153	CARDINAL
taxlaw-2795	20	4	155	CARDINAL
taxlaw-2795	20	5	157	CARDINAL
taxlaw-2795	21	1	161 1	CARDINAL
taxlaw-2795	22	1	first	ORDINAL
taxlaw-2795	22	2	163 2	CARDINAL
taxlaw-2795	22	3	second	ORDINAL
taxlaw-2795	22	4	164	CARDINAL
taxlaw-2795	22	5	first	ORDINAL
taxlaw-2795	22	6	164	CARDINAL
taxlaw-2795	22	7	second	ORDINAL
taxlaw-2795	22	8	167	CARDINAL
taxlaw-2795	22	9	169 vi	QUANTITY
taxlaw-2795	22	10	170	CARDINAL
taxlaw-2795	22	11	i.	PERSON
taxlaw-2795	22	12	twenty-five	CARDINAL
taxlaw-2795	24	1	it?2	PRODUCT
taxlaw-2795	24	2	congress	ORG
taxlaw-2795	24	3	1	CARDINAL
taxlaw-2795	25	1	michael graetz	PERSON
taxlaw-2795	25	2	126	CARDINAL
taxlaw-2795	25	3	l. rev	PERSON
taxlaw-2795	26	1	47	DATE
taxlaw-2795	26	2	1977	DATE
taxlaw-2795	27	1	louis kaplow	PERSON
taxlaw-2795	27	2	99	CARDINAL
taxlaw-2795	28	1	l. rev	PERSON
taxlaw-2795	28	2	509	CARDINAL
taxlaw-2795	28	3	1986	DATE
taxlaw-2795	30	1	daniel shaviro	PERSON
taxlaw-2795	31	1	daniel shaviro	PERSON
taxlaw-2795	31	2	2000	DATE
taxlaw-2795	32	1	13	CARDINAL
taxlaw-2795	32	2	j. contemp	PERSON
taxlaw-2795	33	1	first	ORDINAL
taxlaw-2795	34	1	2	CARDINAL
taxlaw-2795	34	2	louis kaplow	PERSON
taxlaw-2795	34	3	13	CARDINAL
taxlaw-2795	34	4	j. contemp	PERSON
taxlaw-2795	35	1	122	CARDINAL
taxlaw-2795	36	1	tomorrow	DATE
taxlaw-2795	36	2	seventy percent	PERCENT
taxlaw-2795	36	3	tomorrow	DATE
taxlaw-2795	36	4	some later date	DATE
taxlaw-2795	38	1	one	CARDINAL
taxlaw-2795	41	1	the federal reserve	ORG
taxlaw-2795	41	2	161	CARDINAL
taxlaw-2795	41	3	163–68	CARDINAL
taxlaw-2795	41	4	2003	DATE
taxlaw-2795	43	1	3	CARDINAL
taxlaw-2795	43	2	kyle d. logue	PERSON
taxlaw-2795	43	3	13	CARDINAL
taxlaw-2795	43	4	j. contemp	PERSON
taxlaw-2795	44	1	211	CARDINAL
taxlaw-2795	44	2	216	CARDINAL
taxlaw-2795	44	3	2003	DATE
taxlaw-2795	45	1	hereinafter logue	PERSON
taxlaw-2795	45	2	4.	CARDINAL
taxlaw-2795	45	3	1	CARDINAL
taxlaw-2795	45	4	551	CARDINAL
taxlaw-2795	45	5	1	CARDINAL
taxlaw-2795	45	6	229	CARDINAL
taxlaw-2795	46	1	5	CARDINAL
taxlaw-2795	46	2	saul levmore	PERSON
taxlaw-2795	46	3	99	CARDINAL
taxlaw-2795	47	1	l. rev	PERSON
taxlaw-2795	47	2	1657	CARDINAL
taxlaw-2795	47	3	1658	DATE
taxlaw-2795	47	4	1999	DATE
taxlaw-2795	49	1	6	CARDINAL
taxlaw-2795	49	2	1	CARDINAL
taxlaw-2795	49	3	517	CARDINAL
taxlaw-2795	50	1	2010	DATE
taxlaw-2795	50	2	123	CARDINAL
taxlaw-2795	51	1	one	CARDINAL
taxlaw-2795	51	2	entitlements.8	ORG
taxlaw-2795	59	1	7	CARDINAL
taxlaw-2795	60	1	512	CARDINAL
taxlaw-2795	60	2	1	CARDINAL
taxlaw-2795	60	3	25–26	CARDINAL
taxlaw-2795	61	1	9	CARDINAL
taxlaw-2795	62	1	michael doran	PERSON
taxlaw-2795	62	2	74	CARDINAL
taxlaw-2795	63	1	l. rev	PERSON
taxlaw-2795	64	1	545	CARDINAL
taxlaw-2795	64	2	2007	DATE
taxlaw-2795	65	1	minoru nakazato	PERSON
taxlaw-2795	65	2	congress	ORG
taxlaw-2795	66	1	mark ramseyer & minoru nakazato	ORG
taxlaw-2795	66	2	75 va	GPE
taxlaw-2795	67	1	l. rev	PERSON
taxlaw-2795	67	2	1989	DATE
taxlaw-2795	68	1	124	CARDINAL
taxlaw-2795	77	1	10	CARDINAL
taxlaw-2795	81	1	1	CARDINAL
taxlaw-2795	81	2	516	CARDINAL
taxlaw-2795	82	1	2010	DATE
taxlaw-2795	82	2	125	CARDINAL
taxlaw-2795	82	3	congress	ORG
taxlaw-2795	82	4	tomorrow	DATE
taxlaw-2795	83	1	thirty-year	DATE
taxlaw-2795	83	2	last year	DATE
taxlaw-2795	86	1	congress	ORG
taxlaw-2795	86	2	congress	ORG
taxlaw-2795	87	1	years	DATE
taxlaw-2795	88	1	michael graetz	PERSON
taxlaw-2795	88	2	11	CARDINAL
taxlaw-2795	90	1	103	CARDINAL
taxlaw-2795	90	2	2010	DATE
taxlaw-2795	91	1	graetz	PERSON
taxlaw-2795	92	1	1	CARDINAL
taxlaw-2795	92	2	1	CARDINAL
taxlaw-2795	92	3	515–16	CARDINAL
taxlaw-2795	92	4	saul levmore	PERSON
taxlaw-2795	92	5	22	CARDINAL
taxlaw-2795	93	1	265	CARDINAL
taxlaw-2795	93	2	266	CARDINAL
taxlaw-2795	93	3	1993	DATE
taxlaw-2795	94	1	kyle d. logue	PERSON
taxlaw-2795	94	2	94	CARDINAL
taxlaw-2795	95	1	l. rev	PERSON
taxlaw-2795	95	2	1129	CARDINAL
taxlaw-2795	95	3	1133	DATE
taxlaw-2795	95	4	hereinafter logue	PERSON
taxlaw-2795	95	5	1	CARDINAL
taxlaw-2795	95	6	5–8	CARDINAL
taxlaw-2795	95	7	12	CARDINAL
taxlaw-2795	96	1	1	CARDINAL
taxlaw-2795	96	2	54–57	CARDINAL
taxlaw-2795	96	3	un	ORG
taxlaw-2795	97	1	13	CARDINAL
taxlaw-2795	98	1	1	CARDINAL
taxlaw-2795	98	2	52–53	CARDINAL
taxlaw-2795	99	1	14	CARDINAL
taxlaw-2795	100	1	1	CARDINAL
taxlaw-2795	100	2	2–3	DATE
taxlaw-2795	100	3	126	CARDINAL
taxlaw-2795	101	1	1:120 no earlier	DATE
taxlaw-2795	103	1	graetz	PERSON
taxlaw-2795	103	2	1977	DATE
taxlaw-2795	104	1	changed.18	ORG
taxlaw-2795	104	2	two	CARDINAL
taxlaw-2795	105	1	first	ORDINAL
taxlaw-2795	107	1	15	CARDINAL
taxlaw-2795	108	1	edwin s. cohen	PERSON
taxlaw-2795	108	2	47	CARDINAL
taxlaw-2795	108	3	325	CARDINAL
taxlaw-2795	108	4	1969	DATE
taxlaw-2795	109	1	congress	ORG
taxlaw-2795	111	1	16	CARDINAL
taxlaw-2795	112	1	martin s. feldstein	PERSON
taxlaw-2795	112	2	6	CARDINAL
taxlaw-2795	112	3	j. pub.	ORG
taxlaw-2795	114	1	77	DATE
taxlaw-2795	114	2	93–94	CARDINAL
taxlaw-2795	114	3	1976	DATE
taxlaw-2795	115	1	17	CARDINAL
taxlaw-2795	116	1	1	CARDINAL
taxlaw-2795	116	2	49–50	DATE
taxlaw-2795	116	3	73–79	CARDINAL
taxlaw-2795	116	4	1	CARDINAL
taxlaw-2795	116	5	515	CARDINAL
taxlaw-2795	116	6	18	CARDINAL
taxlaw-2795	117	1	1	CARDINAL
taxlaw-2795	117	2	63–87	CARDINAL
taxlaw-2795	118	1	19	CARDINAL
taxlaw-2795	119	1	56–57	CARDINAL
taxlaw-2795	120	1	2010	DATE
taxlaw-2795	120	2	127 second	TIME
taxlaw-2795	121	1	graetz	PERSON
taxlaw-2795	122	1	graetz	PERSON
taxlaw-2795	123	1	two	CARDINAL
taxlaw-2795	124	1	20	CARDINAL
taxlaw-2795	126	1	21	CARDINAL
taxlaw-2795	129	1	graetz	PERSON
taxlaw-2795	129	2	1	CARDINAL
taxlaw-2795	129	3	64–66	CARDINAL
taxlaw-2795	130	1	22	CARDINAL
taxlaw-2795	131	1	2	CARDINAL
taxlaw-2795	131	2	170	CARDINAL
taxlaw-2795	131	3	23	CARDINAL
taxlaw-2795	132	1	graetz	PERSON
taxlaw-2795	132	2	1	CARDINAL
taxlaw-2795	132	3	2	CARDINAL
taxlaw-2795	132	4	3	CARDINAL
taxlaw-2795	132	5	4	CARDINAL
taxlaw-2795	132	6	5	CARDINAL
taxlaw-2795	133	1	1	CARDINAL
taxlaw-2795	133	2	74–78	CARDINAL
taxlaw-2795	134	1	128	CARDINAL
taxlaw-2795	135	1	30-year	DATE
taxlaw-2795	135	2	the year	DATE
taxlaw-2795	135	3	two	CARDINAL
taxlaw-2795	136	1	all 30 years	DATE
taxlaw-2795	136	2	just 29 years	DATE
taxlaw-2795	136	3	three percent	PERCENT
taxlaw-2795	141	1	louis kaplow	PERSON
taxlaw-2795	141	2	24	DATE
taxlaw-2795	142	1	1	CARDINAL
taxlaw-2795	142	2	49–50	CARDINAL
taxlaw-2795	143	1	25	CARDINAL
taxlaw-2795	144	1	logue	PERSON
taxlaw-2795	144	2	3	CARDINAL
taxlaw-2795	144	3	216–20	DATE
taxlaw-2795	145	1	26	CARDINAL
taxlaw-2795	146	1	1	CARDINAL
taxlaw-2795	146	2	517	CARDINAL
taxlaw-2795	148	1	517–18	DATE
taxlaw-2795	150	1	frederick schauer	PERSON
taxlaw-2795	150	2	13	CARDINAL
taxlaw-2795	150	3	j. contemp	PERSON
taxlaw-2795	151	1	261	CARDINAL
taxlaw-2795	151	2	263–65	DATE
taxlaw-2795	151	3	2003	DATE
taxlaw-2795	153	1	2010	DATE
taxlaw-2795	154	1	129	CARDINAL
taxlaw-2795	154	2	effective.27	GPE
taxlaw-2795	154	3	place.28	GPE
taxlaw-2795	154	4	second	ORDINAL
taxlaw-2795	156	1	dan shaviro	PERSON
taxlaw-2795	156	2	kyle logue	PERSON
taxlaw-2795	156	3	entitlements.30	ORG
taxlaw-2795	157	1	logue	PERSON
taxlaw-2795	162	1	direction.33	PERSON
taxlaw-2795	162	2	27	CARDINAL
taxlaw-2795	164	1	one year	DATE
taxlaw-2795	165	1	28	CARDINAL
taxlaw-2795	166	1	1	CARDINAL
taxlaw-2795	166	2	517	CARDINAL
taxlaw-2795	166	3	2	CARDINAL
taxlaw-2795	166	4	165	CARDINAL
taxlaw-2795	167	1	29	CARDINAL
taxlaw-2795	168	1	1	CARDINAL
taxlaw-2795	168	2	25–26	CARDINAL
taxlaw-2795	169	1	30	CARDINAL
taxlaw-2795	170	1	logue	PERSON
taxlaw-2795	170	2	3	CARDINAL
taxlaw-2795	170	3	211–12	CARDINAL
taxlaw-2795	172	1	250	CARDINAL
taxlaw-2795	173	1	32	CARDINAL
taxlaw-2795	174	1	1	CARDINAL
taxlaw-2795	174	2	516	CARDINAL
taxlaw-2795	174	3	3	CARDINAL
taxlaw-2795	174	4	239–42	DATE
taxlaw-2795	175	1	33	CARDINAL
taxlaw-2795	176	1	1	CARDINAL
taxlaw-2795	176	2	63–65	CARDINAL
taxlaw-2795	177	1	130	CARDINAL
taxlaw-2795	178	1	1:120	CARDINAL
taxlaw-2795	182	1	two	CARDINAL
taxlaw-2795	183	1	kaplow	PERSON
taxlaw-2795	183	2	first	ORDINAL
taxlaw-2795	183	3	34	CARDINAL
taxlaw-2795	184	1	1	CARDINAL
taxlaw-2795	184	2	112	CARDINAL
taxlaw-2795	184	3	35	CARDINAL
taxlaw-2795	185	1	2	CARDINAL
taxlaw-2795	185	2	177	CARDINAL
taxlaw-2795	185	3	36	CARDINAL
taxlaw-2795	186	1	1	CARDINAL
taxlaw-2795	186	2	515–19	CARDINAL
taxlaw-2795	188	1	533	CARDINAL
taxlaw-2795	188	2	37	CARDINAL
taxlaw-2795	189	1	541–42	CARDINAL
taxlaw-2795	190	1	38	CARDINAL
taxlaw-2795	192	1	39	CARDINAL
taxlaw-2795	193	1	2	CARDINAL
taxlaw-2795	193	2	177–79	CARDINAL
taxlaw-2795	194	1	2010	DATE
taxlaw-2795	194	2	131	CARDINAL
taxlaw-2795	197	1	first	ORDINAL
taxlaw-2795	197	2	two	CARDINAL
taxlaw-2795	198	1	first	ORDINAL
taxlaw-2795	199	1	first	ORDINAL
taxlaw-2795	200	1	second	ORDINAL
taxlaw-2795	201	1	first	ORDINAL
taxlaw-2795	204	1	40	CARDINAL
taxlaw-2795	209	1	graetz	PERSON
taxlaw-2795	210	1	1	CARDINAL
taxlaw-2795	210	2	65–66	CARDINAL
taxlaw-2795	211	1	42	CARDINAL
taxlaw-2795	212	1	5	CARDINAL
taxlaw-2795	212	2	1662	DATE
taxlaw-2795	213	1	43	CARDINAL
taxlaw-2795	214	1	logue	PERSON
taxlaw-2795	214	2	3	CARDINAL
taxlaw-2795	214	3	217	CARDINAL
taxlaw-2795	215	1	132	CARDINAL
taxlaw-2795	215	2	1:120	CARDINAL
taxlaw-2795	215	3	change.48	PERSON
taxlaw-2795	216	1	shaviro	PERSON
taxlaw-2795	217	1	one	CARDINAL
taxlaw-2795	219	1	44	DATE
taxlaw-2795	220	1	1	CARDINAL
taxlaw-2795	220	2	45	CARDINAL
taxlaw-2795	221	1	64–91	CARDINAL
taxlaw-2795	222	1	46	DATE
taxlaw-2795	225	1	1	CARDINAL
taxlaw-2795	226	1	47	CARDINAL
taxlaw-2795	228	1	4	CARDINAL
taxlaw-2795	228	2	48	DATE
taxlaw-2795	229	1	104	DATE
taxlaw-2795	230	1	49	DATE
taxlaw-2795	231	1	104–10	CARDINAL
taxlaw-2795	232	1	50	CARDINAL
taxlaw-2795	233	1	104	CARDINAL
taxlaw-2795	234	1	first	ORDINAL
taxlaw-2795	235	1	51	CARDINAL
taxlaw-2795	236	1	104–05.	DATE
taxlaw-2795	237	1	2010	DATE
taxlaw-2795	237	2	133	CARDINAL
taxlaw-2795	237	3	year	DATE
taxlaw-2795	237	4	january 1 or july 1	DATE
taxlaw-2795	241	1	rule.52	ORG
taxlaw-2795	243	1	first	ORDINAL
taxlaw-2795	243	2	kaplow.54	ORG
taxlaw-2795	245	1	shaviro	PERSON
taxlaw-2795	245	2	two	CARDINAL
taxlaw-2795	246	1	first	ORDINAL
taxlaw-2795	246	2	many years	DATE
taxlaw-2795	246	3	52	CARDINAL
taxlaw-2795	248	1	53–54	CARDINAL
taxlaw-2795	248	2	102–03	DATE
taxlaw-2795	250	1	53	CARDINAL
taxlaw-2795	251	1	105–07	DATE
taxlaw-2795	252	1	54	CARDINAL
taxlaw-2795	254	1	55	CARDINAL
taxlaw-2795	255	1	1	CARDINAL
taxlaw-2795	255	2	106	CARDINAL
taxlaw-2795	256	1	134	CARDINAL
taxlaw-2795	256	2	1:120 in the year	DATE
taxlaw-2795	256	3	the years	DATE
taxlaw-2795	257	1	second	ORDINAL
taxlaw-2795	257	2	prior years	DATE
taxlaw-2795	257	3	decision.56	GPE
taxlaw-2795	259	1	”57	PERSON
taxlaw-2795	261	1	shaviro	PERSON
taxlaw-2795	264	1	only two	CARDINAL
taxlaw-2795	265	1	first	ORDINAL
taxlaw-2795	265	2	second	ORDINAL
taxlaw-2795	266	1	second	ORDINAL
taxlaw-2795	267	1	first	ORDINAL
taxlaw-2795	267	2	one	CARDINAL
taxlaw-2795	268	1	56	CARDINAL
taxlaw-2795	271	1	107	CARDINAL
taxlaw-2795	272	1	59	CARDINAL
taxlaw-2795	273	1	one	CARDINAL
taxlaw-2795	273	2	stephen r. munzer	PERSON
taxlaw-2795	273	3	6	CARDINAL
taxlaw-2795	274	1	373	CARDINAL
taxlaw-2795	274	2	1977	DATE
taxlaw-2795	275	1	2010	DATE
taxlaw-2795	275	2	135	CARDINAL
taxlaw-2795	286	1	first	ORDINAL
taxlaw-2795	286	2	second	ORDINAL
taxlaw-2795	287	1	60	CARDINAL
taxlaw-2795	288	1	kaplow	ORG
taxlaw-2795	288	2	2	CARDINAL
taxlaw-2795	288	3	165	CARDINAL
taxlaw-2795	288	4	61	CARDINAL
taxlaw-2795	289	1	1	CARDINAL
taxlaw-2795	289	2	64–91	CARDINAL
taxlaw-2795	290	1	136	CARDINAL
taxlaw-2795	290	2	1:120	CARDINAL
taxlaw-2795	296	1	one year	DATE
taxlaw-2795	296	2	1	CARDINAL
taxlaw-2795	297	1	2	CARDINAL
taxlaw-2795	298	1	1	CARDINAL
taxlaw-2795	298	2	one year	DATE
taxlaw-2795	298	3	2	CARDINAL
taxlaw-2795	298	4	all 62	DATE
taxlaw-2795	299	1	stephen munzer	PERSON
taxlaw-2795	300	1	59	CARDINAL
taxlaw-2795	300	2	388	CARDINAL
taxlaw-2795	301	1	eric chason’s	PERSON
taxlaw-2795	302	1	eric chason	PERSON
taxlaw-2795	302	2	22	CARDINAL
taxlaw-2795	303	1	615	CARDINAL
taxlaw-2795	303	2	620	CARDINAL
taxlaw-2795	303	3	2003	DATE
taxlaw-2795	304	1	63	CARDINAL
taxlaw-2795	306	1	2	CARDINAL
taxlaw-2795	306	2	165	CARDINAL
taxlaw-2795	309	1	2010	DATE
taxlaw-2795	309	2	137	CARDINAL
taxlaw-2795	309	3	one year	DATE
taxlaw-2795	310	1	third	ORDINAL
taxlaw-2795	310	2	second	ORDINAL
taxlaw-2795	310	3	third	ORDINAL
taxlaw-2795	310	4	second	ORDINAL
taxlaw-2795	310	5	first	ORDINAL
taxlaw-2795	311	1	third	ORDINAL
taxlaw-2795	316	1	1	CARDINAL
taxlaw-2795	316	2	first	ORDINAL
taxlaw-2795	317	1	two	CARDINAL
taxlaw-2795	317	2	64	DATE
taxlaw-2795	319	1	169	CARDINAL
taxlaw-2795	321	1	1	CARDINAL
taxlaw-2795	321	2	557–60	CARDINAL
taxlaw-2795	321	3	kirk j. stark	PERSON
taxlaw-2795	321	4	13 am	TIME
taxlaw-2795	322	1	j. tax pol	PERSON
taxlaw-2795	323	1	145	CARDINAL
taxlaw-2795	324	1	65	CARDINAL
taxlaw-2795	325	1	138 columbia	GPE
taxlaw-2795	325	2	1:120	CARDINAL
taxlaw-2795	325	3	two	CARDINAL
taxlaw-2795	326	1	power.66	ORG
taxlaw-2795	328	1	one	CARDINAL
taxlaw-2795	328	2	ptolemaic	PERSON
taxlaw-2795	328	3	copernican	NORP
taxlaw-2795	329	1	copernican	NORP
taxlaw-2795	329	2	ptolemaic	PERSON
taxlaw-2795	329	3	ptolemaic	PERSON
taxlaw-2795	329	4	copernican	NORP
taxlaw-2795	331	1	second	ORDINAL
taxlaw-2795	335	1	66	CARDINAL
taxlaw-2795	337	1	scott shapiro	PERSON
taxlaw-2795	338	1	67	CARDINAL
taxlaw-2795	339	1	59	CARDINAL
taxlaw-2795	339	2	374	CARDINAL
taxlaw-2795	341	1	2010	DATE
taxlaw-2795	341	2	139	CARDINAL
taxlaw-2795	342	1	second	ORDINAL
taxlaw-2795	349	1	3	CARDINAL
taxlaw-2795	349	2	third	ORDINAL
taxlaw-2795	351	1	68	CARDINAL
taxlaw-2795	352	1	u.s.	GPE
taxlaw-2795	352	2	v. kubrick	PERSON
taxlaw-2795	352	3	444	CARDINAL
taxlaw-2795	352	4	111	CARDINAL
taxlaw-2795	352	5	117	CARDINAL
taxlaw-2795	352	6	1979	DATE
taxlaw-2795	353	1	140	CARDINAL
taxlaw-2795	354	1	1:120	CARDINAL
taxlaw-2795	356	1	4	CARDINAL
taxlaw-2795	357	1	69	CARDINAL
taxlaw-2795	361	1	1	CARDINAL
taxlaw-2795	361	2	112–15	DATE
taxlaw-2795	362	1	70	CARDINAL
taxlaw-2795	363	1	112	CARDINAL
taxlaw-2795	364	1	inc.	ORG
taxlaw-2795	364	2	511	CARDINAL
taxlaw-2795	364	3	298	CARDINAL
taxlaw-2795	364	4	311–12	CARDINAL
taxlaw-2795	364	5	1994	DATE
taxlaw-2795	369	1	71	CARDINAL
taxlaw-2795	370	1	u.s.	GPE
taxlaw-2795	372	1	3. 72	DATE
taxlaw-2795	373	1	logue	PERSON
taxlaw-2795	373	2	3	CARDINAL
taxlaw-2795	373	3	211	CARDINAL
taxlaw-2795	373	4	c.f. kaplow	ORG
taxlaw-2795	373	5	1	CARDINAL
taxlaw-2795	373	6	524	CARDINAL
taxlaw-2795	374	1	2010	DATE
taxlaw-2795	374	2	141	CARDINAL
taxlaw-2795	375	1	first	ORDINAL
taxlaw-2795	384	1	two	CARDINAL
taxlaw-2795	384	2	first	ORDINAL
taxlaw-2795	384	3	second	ORDINAL
taxlaw-2795	385	1	third	ORDINAL
taxlaw-2795	387	1	second	ORDINAL
taxlaw-2795	387	2	first	ORDINAL
taxlaw-2795	388	1	73	CARDINAL
taxlaw-2795	389	1	logue	PERSON
taxlaw-2795	389	2	3	CARDINAL
taxlaw-2795	389	3	239–41	CARDINAL
taxlaw-2795	390	1	74	DATE
taxlaw-2795	392	1	239–40	DATE
taxlaw-2795	393	1	142	CARDINAL
taxlaw-2795	393	2	1:120	CARDINAL
taxlaw-2795	395	1	a.	PERSON
taxlaw-2795	399	1	kaplow	ORG
taxlaw-2795	401	1	76	DATE
taxlaw-2795	402	1	kaplow	ORG
taxlaw-2795	402	2	2	CARDINAL
taxlaw-2795	402	3	177	CARDINAL
taxlaw-2795	403	1	michael j. graetz	PERSON
taxlaw-2795	403	2	98	CARDINAL
taxlaw-2795	404	1	l. rev	PERSON
taxlaw-2795	404	2	1820, 1825	DATE
taxlaw-2795	404	3	1985	DATE
taxlaw-2795	405	1	3	CARDINAL
taxlaw-2795	405	2	221	CARDINAL
taxlaw-2795	407	1	1	CARDINAL
taxlaw-2795	407	2	520	CARDINAL
taxlaw-2795	408	1	2	CARDINAL
taxlaw-2795	408	2	179	CARDINAL
taxlaw-2795	408	3	62	CARDINAL
taxlaw-2795	408	4	616–17	CARDINAL
taxlaw-2795	409	1	2010	DATE
taxlaw-2795	409	2	143	CARDINAL
taxlaw-2795	418	1	change.78	PERSON
taxlaw-2795	419	1	78	CARDINAL
taxlaw-2795	420	1	2	CARDINAL
taxlaw-2795	420	2	177	CARDINAL
taxlaw-2795	421	1	144	CARDINAL
taxlaw-2795	421	2	1:120 some other	CARDINAL
taxlaw-2795	423	1	one	CARDINAL
taxlaw-2795	425	1	first	ORDINAL
taxlaw-2795	426	1	one	CARDINAL
taxlaw-2795	429	1	one	CARDINAL
taxlaw-2795	434	1	first	ORDINAL
taxlaw-2795	435	1	2010	DATE
taxlaw-2795	435	2	145	CARDINAL
taxlaw-2795	435	3	control.79	NORP
taxlaw-2795	440	1	first	ORDINAL
taxlaw-2795	442	1	behavior.80	ORG
taxlaw-2795	442	2	79	CARDINAL
taxlaw-2795	443	1	kaplow	PERSON
taxlaw-2795	443	2	1	CARDINAL
taxlaw-2795	443	3	520	CARDINAL
taxlaw-2795	444	1	551	CARDINAL
taxlaw-2795	445	1	80	CARDINAL
taxlaw-2795	446	1	two	CARDINAL
taxlaw-2795	447	1	146 columbia	GPE
taxlaw-2795	448	1	1:120	CARDINAL
taxlaw-2795	449	1	two	CARDINAL
taxlaw-2795	450	1	actors.81 1.	ORG
taxlaw-2795	450	2	first	ORDINAL
taxlaw-2795	453	1	2	CARDINAL
taxlaw-2795	453	2	190–200	CARDINAL
taxlaw-2795	453	3	81	DATE
taxlaw-2795	454	1	5	CARDINAL
taxlaw-2795	454	2	1672	CARDINAL
taxlaw-2795	456	1	supra	PERSON
taxlaw-2795	456	2	80	CARDINAL
taxlaw-2795	459	1	82	CARDINAL
taxlaw-2795	460	1	11	CARDINAL
taxlaw-2795	460	2	277–78	CARDINAL
taxlaw-2795	460	3	1	CARDINAL
taxlaw-2795	460	4	21–22	CARDINAL
taxlaw-2795	461	1	83	DATE
taxlaw-2795	462	1	joseph bankman	PERSON
taxlaw-2795	462	2	david a. weisbach	PERSON
taxlaw-2795	462	3	58	CARDINAL
taxlaw-2795	463	1	l. rev	PERSON
taxlaw-2795	463	2	1413	CARDINAL
taxlaw-2795	463	3	2006	DATE
taxlaw-2795	464	1	2010	DATE
taxlaw-2795	464	2	147	CARDINAL
taxlaw-2795	466	1	first	ORDINAL
taxlaw-2795	470	1	consent.85	ORG
taxlaw-2795	470	2	a prior year’s	DATE
taxlaw-2795	476	1	84	CARDINAL
taxlaw-2795	477	1	1	CARDINAL
taxlaw-2795	477	2	551	CARDINAL
taxlaw-2795	478	1	85	CARDINAL
taxlaw-2795	479	1	harold m. hochman	PERSON
taxlaw-2795	479	2	320	CARDINAL
taxlaw-2795	479	3	331	CARDINAL
taxlaw-2795	479	4	hochman	NORP
taxlaw-2795	479	5	peterson	PERSON
taxlaw-2795	479	6	1974	DATE
taxlaw-2795	480	1	148	CARDINAL
taxlaw-2795	481	1	1:120 one	CARDINAL
taxlaw-2795	488	1	latvia	GPE
taxlaw-2795	488	2	england	GPE
taxlaw-2795	496	1	u.s.	GPE
taxlaw-2795	496	2	v. carlton	PERSON
taxlaw-2795	496	3	512	CARDINAL
taxlaw-2795	496	4	u.s. 26	DATE
taxlaw-2795	496	5	38	DATE
taxlaw-2795	496	6	1994	DATE
taxlaw-2795	496	7	j.	PERSON
taxlaw-2795	496	8	longer than the year	DATE
taxlaw-2795	497	1	2010	DATE
taxlaw-2795	498	1	149	CARDINAL
taxlaw-2795	499	1	bound.87	ORG
taxlaw-2795	506	1	87	DATE
taxlaw-2795	507	1	rousseau	PERSON
taxlaw-2795	508	1	jean-jacques rousseau	PERSON
taxlaw-2795	508	2	52	CARDINAL
taxlaw-2795	508	3	roger d. masters ed.	PERSON
taxlaw-2795	508	4	judith r. masters trans	PERSON
taxlaw-2795	508	5	1978	DATE
taxlaw-2795	508	6	1762	DATE
taxlaw-2795	509	1	88	CARDINAL
taxlaw-2795	511	1	john rawls	PERSON
taxlaw-2795	511	2	1971	DATE
taxlaw-2795	512	1	one	CARDINAL
taxlaw-2795	513	1	89	CARDINAL
taxlaw-2795	515	1	150	CARDINAL
taxlaw-2795	515	2	1:120	CARDINAL
taxlaw-2795	515	3	changes.91	NORP
taxlaw-2795	515	4	two	CARDINAL
taxlaw-2795	520	1	consent.93	NORP
taxlaw-2795	520	2	90	CARDINAL
taxlaw-2795	521	1	1	CARDINAL
taxlaw-2795	521	2	515–16	CARDINAL
taxlaw-2795	521	3	11	CARDINAL
taxlaw-2795	521	4	266–78	CARDINAL
taxlaw-2795	522	1	64	CARDINAL
taxlaw-2795	522	2	154	CARDINAL
taxlaw-2795	524	1	91	CARDINAL
taxlaw-2795	525	1	76	DATE
taxlaw-2795	525	2	1826	DATE
taxlaw-2795	526	1	92	CARDINAL
taxlaw-2795	530	1	93	CARDINAL
taxlaw-2795	531	1	59	CARDINAL
taxlaw-2795	531	2	391	CARDINAL
taxlaw-2795	533	1	94	CARDINAL
taxlaw-2795	535	1	2010	DATE
taxlaw-2795	535	2	151	CARDINAL
taxlaw-2795	537	1	2	CARDINAL
taxlaw-2795	538	1	candidates.96	NORP
taxlaw-2795	540	1	95	CARDINAL
taxlaw-2795	543	1	96	CARDINAL
taxlaw-2795	544	1	59	CARDINAL
taxlaw-2795	544	2	374–75	CARDINAL
taxlaw-2795	544	3	1	CARDINAL
taxlaw-2795	544	4	112	CARDINAL
taxlaw-2795	545	1	97	CARDINAL
taxlaw-2795	546	1	the california supreme court’s	ORG
taxlaw-2795	547	1	yuba power	ORG
taxlaw-2795	547	2	59	CARDINAL
taxlaw-2795	548	1	2d 57	DATE
taxlaw-2795	548	2	1963	DATE
taxlaw-2795	549	1	98	CARDINAL
taxlaw-2795	550	1	1	CARDINAL
taxlaw-2795	550	2	112	CARDINAL
taxlaw-2795	550	3	511	CARDINAL
taxlaw-2795	550	4	298	CARDINAL
taxlaw-2795	550	5	312–13	CARDINAL
taxlaw-2795	550	6	1994	DATE
taxlaw-2795	551	1	152	CARDINAL
taxlaw-2795	552	1	1:120	CARDINAL
taxlaw-2795	559	1	one	CARDINAL
taxlaw-2795	563	1	313 n.12	MONEY
taxlaw-2795	564	1	99	CARDINAL
taxlaw-2795	565	1	1	CARDINAL
taxlaw-2795	565	2	551	CARDINAL
taxlaw-2795	566	1	11	CARDINAL
taxlaw-2795	566	2	1154–58	DATE
taxlaw-2795	566	3	congress	ORG
taxlaw-2795	567	1	100	CARDINAL
taxlaw-2795	568	1	scott j. shapiro	PERSON
taxlaw-2795	568	2	hart-dworkin	LAW
taxlaw-2795	568	3	university of michigan	ORG
taxlaw-2795	568	4	may 14, 2010	DATE
taxlaw-2795	569	1	101	CARDINAL
taxlaw-2795	570	1	16	CARDINAL
taxlaw-2795	571	1	2010	DATE
taxlaw-2795	571	2	153	CARDINAL
taxlaw-2795	580	1	102	CARDINAL
taxlaw-2795	581	1	marbury v. madison	PERSON
taxlaw-2795	581	2	5	CARDINAL
taxlaw-2795	581	3	u.s.	GPE
taxlaw-2795	581	4	1	CARDINAL
taxlaw-2795	581	5	137	CARDINAL
taxlaw-2795	581	6	177	CARDINAL
taxlaw-2795	581	7	1803	DATE
taxlaw-2795	582	1	william blackstone	PERSON
taxlaw-2795	582	2	england 69 (1765	DATE
taxlaw-2795	582	3	59	CARDINAL
taxlaw-2795	582	4	374	CARDINAL
taxlaw-2795	582	5	154	CARDINAL
taxlaw-2795	583	1	1:120	CARDINAL
taxlaw-2795	590	1	103	CARDINAL
taxlaw-2795	591	1	1	CARDINAL
taxlaw-2795	591	2	64–91	CARDINAL
taxlaw-2795	592	1	2010	DATE
taxlaw-2795	592	2	155	CARDINAL
taxlaw-2795	594	1	two	CARDINAL
taxlaw-2795	596	1	one	CARDINAL
taxlaw-2795	599	1	104	PRODUCT
taxlaw-2795	601	1	logue	PERSON
taxlaw-2795	602	1	kyle d. logue	PERSON
taxlaw-2795	602	2	congress	ORG
taxlaw-2795	602	3	67	CARDINAL
taxlaw-2795	603	1	l. rev	PERSON
taxlaw-2795	603	2	1507	CARDINAL
taxlaw-2795	603	3	1509	DATE
taxlaw-2795	603	4	2000	DATE
taxlaw-2795	604	1	barbara fried	PERSON
taxlaw-2795	605	1	barbara fried	PERSON
taxlaw-2795	605	2	13	CARDINAL
taxlaw-2795	605	3	j. contemp	PERSON
taxlaw-2795	606	1	123	CARDINAL
taxlaw-2795	606	2	124	CARDINAL
taxlaw-2795	606	3	2003	DATE
taxlaw-2795	609	1	egalitarians	NORP
taxlaw-2795	610	1	156	CARDINAL
taxlaw-2795	610	2	1:120	CARDINAL
taxlaw-2795	611	1	first	ORDINAL
taxlaw-2795	612	1	two	CARDINAL
taxlaw-2795	613	1	two	CARDINAL
taxlaw-2795	614	1	second	ORDINAL
taxlaw-2795	615	1	one	CARDINAL
taxlaw-2795	624	1	105	CARDINAL
taxlaw-2795	625	1	supra	PERSON
taxlaw-2795	625	2	106	CARDINAL
taxlaw-2795	626	1	1	CARDINAL
taxlaw-2795	626	2	522	CARDINAL
taxlaw-2795	627	1	107	CARDINAL
taxlaw-2795	628	1	supra	PERSON
taxlaw-2795	628	2	2010	DATE
taxlaw-2795	629	1	157	CARDINAL
taxlaw-2795	630	1	second	ORDINAL
taxlaw-2795	634	1	108	CARDINAL
taxlaw-2795	635	1	1	CARDINAL
taxlaw-2795	635	2	531	CARDINAL
taxlaw-2795	636	1	1	CARDINAL
taxlaw-2795	636	2	76	DATE
taxlaw-2795	636	3	1823	DATE
taxlaw-2795	636	4	24	CARDINAL
taxlaw-2795	636	5	1	CARDINAL
taxlaw-2795	636	6	2–3	DATE
taxlaw-2795	637	1	kaplow	PERSON
taxlaw-2795	639	1	2	CARDINAL
taxlaw-2795	639	2	170	CARDINAL
taxlaw-2795	641	1	109	CARDINAL
taxlaw-2795	642	1	supra	PERSON
taxlaw-2795	642	2	110	CARDINAL
taxlaw-2795	644	1	supra	PERSON
taxlaw-2795	644	2	111	CARDINAL
taxlaw-2795	646	1	112	CARDINAL
taxlaw-2795	647	1	supra	PERSON
taxlaw-2795	647	2	113	CARDINAL
taxlaw-2795	649	1	kaplow	PERSON
taxlaw-2795	649	2	1	CARDINAL
taxlaw-2795	649	3	557–60	CARDINAL
taxlaw-2795	650	1	kaplow	ORG
taxlaw-2795	651	1	second	ORDINAL
taxlaw-2795	652	1	1:120	CARDINAL
taxlaw-2795	658	1	graetz	PERSON
taxlaw-2795	659	1	graetz	PERSON
taxlaw-2795	659	2	edwin s. cohen	PERSON
taxlaw-2795	659	3	first	ORDINAL
taxlaw-2795	659	4	nixon	PERSON
taxlaw-2795	660	1	many years	DATE
taxlaw-2795	661	1	114	CARDINAL
taxlaw-2795	662	1	76	DATE
taxlaw-2795	662	2	1823	DATE
taxlaw-2795	662	3	2	CARDINAL
taxlaw-2795	662	4	170	CARDINAL
taxlaw-2795	663	1	115	CARDINAL
taxlaw-2795	664	1	graetz	PERSON
taxlaw-2795	664	2	1	CARDINAL
taxlaw-2795	664	3	74	DATE
taxlaw-2795	664	4	quoting cohen	PERSON
taxlaw-2795	664	5	supra	PERSON
taxlaw-2795	664	6	15	CARDINAL
taxlaw-2795	664	7	327	CARDINAL
taxlaw-2795	665	1	2010	DATE
taxlaw-2795	665	2	159	CARDINAL
taxlaw-2795	668	1	cohen	PERSON
taxlaw-2795	669	1	cohen	PERSON
taxlaw-2795	669	2	congress	ORG
taxlaw-2795	669	3	cohen	PERSON
taxlaw-2795	669	4	cohen	PERSON
taxlaw-2795	669	5	congress	ORG
taxlaw-2795	671	1	one	CARDINAL
taxlaw-2795	673	1	.120 116	CARDINAL
taxlaw-2795	675	1	graetz	PERSON
taxlaw-2795	675	2	first	ORDINAL
taxlaw-2795	675	3	first	ORDINAL
taxlaw-2795	676	1	cohen	PERSON
taxlaw-2795	677	1	cohen	PERSON
taxlaw-2795	677	2	supra	PERSON
taxlaw-2795	677	3	15	CARDINAL
taxlaw-2795	677	4	327	CARDINAL
taxlaw-2795	680	1	336	CARDINAL
taxlaw-2795	680	2	abc	ORG
taxlaw-2795	682	1	april 22, 1969	DATE
taxlaw-2795	682	2	cohen	PERSON
taxlaw-2795	684	1	119	CARDINAL
taxlaw-2795	685	1	346–47	DATE
taxlaw-2795	686	1	120	CARDINAL
taxlaw-2795	686	2	1	CARDINAL
taxlaw-2795	686	3	522	CARDINAL
taxlaw-2795	687	1	160	CARDINAL
taxlaw-2795	687	2	1:120	CARDINAL
taxlaw-2795	688	1	one	CARDINAL
taxlaw-2795	691	1	121	CARDINAL
taxlaw-2795	692	1	525	CARDINAL
taxlaw-2795	693	1	2	CARDINAL
taxlaw-2795	693	2	170	CARDINAL
taxlaw-2795	694	1	122	CARDINAL
taxlaw-2795	695	1	three	CARDINAL
taxlaw-2795	695	2	four	CARDINAL
taxlaw-2795	696	1	1	CARDINAL
taxlaw-2795	696	2	522	CARDINAL
taxlaw-2795	696	3	new york	GPE
taxlaw-2795	696	4	29	CARDINAL
taxlaw-2795	697	1	21	CARDINAL
taxlaw-2795	697	2	22–23	CARDINAL
taxlaw-2795	697	3	1975	DATE
taxlaw-2795	697	4	84	CARDINAL
taxlaw-2795	698	1	l. rev	PERSON
taxlaw-2795	698	2	436	CARDINAL
taxlaw-2795	698	3	439–42	DATE
taxlaw-2795	698	4	1970	DATE
taxlaw-2795	698	5	alan s. novick & ralph i. petersberger	PERSON
taxlaw-2795	698	6	37	DATE
taxlaw-2795	698	7	499	CARDINAL
taxlaw-2795	698	8	499–504	CARDINAL
taxlaw-2795	698	9	1959	DATE
taxlaw-2795	699	1	fourth	ORDINAL
taxlaw-2795	700	1	d.	NORP
taxlaw-2795	700	2	91	CARDINAL
taxlaw-2795	701	1	l. rev	PERSON
taxlaw-2795	701	2	1427	CARDINAL
taxlaw-2795	701	3	1494–96	DATE
taxlaw-2795	701	4	1978	DATE
taxlaw-2795	703	1	d.	NORP
taxlaw-2795	703	2	1495–96	DATE
taxlaw-2795	704	1	logue	PERSON
taxlaw-2795	705	1	1	CARDINAL
taxlaw-2795	705	2	73 n.78	QUANTITY
taxlaw-2795	705	3	logue	PERSON
taxlaw-2795	705	4	11	CARDINAL
taxlaw-2795	705	5	1136	CARDINAL
taxlaw-2795	705	6	123	CARDINAL
taxlaw-2795	706	1	cohen	PERSON
taxlaw-2795	706	2	supra	PERSON
taxlaw-2795	706	3	15	CARDINAL
taxlaw-2795	706	4	346	CARDINAL
taxlaw-2795	707	1	2010	DATE
taxlaw-2795	707	2	161	CARDINAL
taxlaw-2795	709	1	congress	ORG
taxlaw-2795	715	1	one	CARDINAL
taxlaw-2795	715	2	124	CARDINAL
taxlaw-2795	717	1	76	DATE
taxlaw-2795	717	2	1823	DATE
taxlaw-2795	719	1	125	CARDINAL
taxlaw-2795	720	1	the year	DATE
taxlaw-2795	721	1	25%	PERCENT
taxlaw-2795	721	2	35%	PERCENT
taxlaw-2795	722	1	126	CARDINAL
taxlaw-2795	723	1	84	CARDINAL
taxlaw-2795	724	1	l. rev	PERSON
taxlaw-2795	724	2	436	CARDINAL
taxlaw-2795	724	3	438	CARDINAL
taxlaw-2795	724	4	42	CARDINAL
taxlaw-2795	724	5	1970	DATE
taxlaw-2795	725	1	162 columbia	GPE
taxlaw-2795	725	2	1:120	CARDINAL
taxlaw-2795	731	1	second	ORDINAL
taxlaw-2795	735	1	first	ORDINAL
taxlaw-2795	736	1	127	CARDINAL
taxlaw-2795	739	1	128	CARDINAL
taxlaw-2795	741	1	thomas hobbes	PERSON
taxlaw-2795	741	2	129	CARDINAL
taxlaw-2795	741	3	michael oakeshott ed.	PERSON
taxlaw-2795	741	4	1962	DATE
taxlaw-2795	742	1	immanuel kant	PERSON
taxlaw-2795	742	2	79	CARDINAL
taxlaw-2795	742	3	humphrey trans.1983	PERSON
taxlaw-2795	743	1	2010	DATE
taxlaw-2795	743	2	163	CARDINAL
taxlaw-2795	746	1	one	CARDINAL
taxlaw-2795	747	1	two	CARDINAL
taxlaw-2795	747	2	second	ORDINAL
taxlaw-2795	747	3	two	CARDINAL
taxlaw-2795	748	1	two	CARDINAL
taxlaw-2795	749	1	congress	ORG
taxlaw-2795	749	2	congress	ORG
taxlaw-2795	751	1	1.	CARDINAL
taxlaw-2795	751	2	first	ORDINAL
taxlaw-2795	752	1	first	ORDINAL
taxlaw-2795	752	2	congress	ORG
taxlaw-2795	756	1	129	CARDINAL
taxlaw-2795	757	1	1	CARDINAL
taxlaw-2795	757	2	48	DATE
taxlaw-2795	757	3	164	CARDINAL
taxlaw-2795	758	1	1:120	CARDINAL
taxlaw-2795	759	1	2	CARDINAL
taxlaw-2795	759	2	second	ORDINAL
taxlaw-2795	759	3	second	ORDINAL
taxlaw-2795	760	1	congress	ORG
taxlaw-2795	761	1	two	CARDINAL
taxlaw-2795	762	1	first	ORDINAL
taxlaw-2795	762	2	second	ORDINAL
taxlaw-2795	763	1	first	ORDINAL
taxlaw-2795	763	2	first	ORDINAL
taxlaw-2795	765	1	first	ORDINAL
taxlaw-2795	766	1	year 1	DATE
taxlaw-2795	766	2	year 2	DATE
taxlaw-2795	767	1	two	CARDINAL
taxlaw-2795	768	1	174	CARDINAL
taxlaw-2795	768	2	2010	DATE
taxlaw-2795	769	1	131	CARDINAL
taxlaw-2795	770	1	132	CARDINAL
taxlaw-2795	771	1	cary brown	PERSON
taxlaw-2795	772	1	cary brown	PERSON
taxlaw-2795	772	2	alvin h. hansen 300	PERSON
taxlaw-2795	772	3	1948	DATE
taxlaw-2795	775	1	2010	DATE
taxlaw-2795	775	2	165	CARDINAL
taxlaw-2795	775	3	the year	DATE
taxlaw-2795	775	4	received.133	GPE
taxlaw-2795	776	1	two	CARDINAL
taxlaw-2795	776	2	congress	ORG
taxlaw-2795	778	1	congress	ORG
taxlaw-2795	779	1	two	CARDINAL
taxlaw-2795	781	1	congress	ORG
taxlaw-2795	782	1	2	CARDINAL
taxlaw-2795	782	2	188–89	DATE
taxlaw-2795	783	1	1	CARDINAL
taxlaw-2795	783	2	218	CARDINAL
taxlaw-2795	784	1	133	CARDINAL
taxlaw-2795	784	2	30%	PERCENT
taxlaw-2795	784	3	100	MONEY
taxlaw-2795	784	4	ten-year	DATE
taxlaw-2795	784	5	10%	PERCENT
taxlaw-2795	784	6	annually	DATE
taxlaw-2795	785	1	30	MONEY
taxlaw-2795	785	2	70	MONEY
taxlaw-2795	785	3	7	MONEY
taxlaw-2795	785	4	annually	DATE
taxlaw-2795	785	5	70	MONEY
taxlaw-2795	786	1	100	MONEY
taxlaw-2795	786	2	100	MONEY
taxlaw-2795	786	3	10	MONEY
taxlaw-2795	786	4	annual	DATE
taxlaw-2795	786	5	3	MONEY
taxlaw-2795	786	6	100	MONEY
taxlaw-2795	786	7	30	MONEY
taxlaw-2795	787	1	134	CARDINAL
taxlaw-2795	788	1	11	CARDINAL
taxlaw-2795	788	2	1181–94	DATE
taxlaw-2795	788	3	congress	ORG
taxlaw-2795	789	1	166	CARDINAL
taxlaw-2795	789	2	1:120	CARDINAL
taxlaw-2795	791	1	congress	ORG
taxlaw-2795	793	1	congress	ORG
taxlaw-2795	793	2	congress	ORG
taxlaw-2795	794	1	congress	ORG
taxlaw-2795	798	1	135	CARDINAL
taxlaw-2795	798	2	1	CARDINAL
taxlaw-2795	798	3	106	CARDINAL
taxlaw-2795	800	1	2010	DATE
taxlaw-2795	800	2	167	CARDINAL
taxlaw-2795	807	1	un	ORG
taxlaw-2795	808	1	second	ORDINAL
taxlaw-2795	808	2	second	ORDINAL
taxlaw-2795	810	1	first	ORDINAL
taxlaw-2795	812	1	136	CARDINAL
taxlaw-2795	814	1	kaplow	PERSON
taxlaw-2795	814	2	1	CARDINAL
taxlaw-2795	814	3	551	CARDINAL
taxlaw-2795	815	1	131	CARDINAL
taxlaw-2795	816	1	168	CARDINAL
taxlaw-2795	817	1	1:120	CARDINAL
taxlaw-2795	827	1	one	CARDINAL
taxlaw-2795	830	1	137	CARDINAL
taxlaw-2795	831	1	138	CARDINAL
taxlaw-2795	832	1	congress	ORG
taxlaw-2795	832	2	ten or more years	DATE
taxlaw-2795	834	1	nina mendelson	PERSON
taxlaw-2795	835	1	l. rev	PERSON
taxlaw-2795	835	2	557	CARDINAL
taxlaw-2795	835	3	2003	DATE
taxlaw-2795	836	1	2010	DATE
taxlaw-2795	836	2	169	CARDINAL
taxlaw-2795	838	1	one	CARDINAL
taxlaw-2795	853	1	170	CARDINAL
taxlaw-2795	854	1	1:120	CARDINAL
taxlaw-2795	854	2	first	ORDINAL
taxlaw-2795	859	1	one	CARDINAL
taxlaw-2795	861	1	vi	PERSON
taxlaw-2795	863	1	139	CARDINAL
taxlaw-2795	864	1	11	CARDINAL
taxlaw-2795	864	2	278	CARDINAL
taxlaw-2795	865	1	140	CARDINAL
taxlaw-2795	866	1	supra	PERSON
taxlaw-2795	866	2	ii.a.	DATE
taxlaw-2795	867	1	2010	DATE
taxlaw-2795	867	2	171	CARDINAL
taxlaw-2795	877	1	one	CARDINAL
taxlaw-2795	877	2	first	ORDINAL
taxlaw-2795	879	1	141	CARDINAL
taxlaw-2795	880	1	novick & petersberger	ORG
taxlaw-2795	880	2	supra	PERSON
taxlaw-2795	880	3	122	CARDINAL
taxlaw-2795	881	1	172	CARDINAL
taxlaw-2795	881	2	1:120	CARDINAL
taxlaw-2795	887	1	two	CARDINAL
taxlaw-2795	893	1	142	CARDINAL
taxlaw-2795	894	1	59	CARDINAL
taxlaw-2795	894	2	374–75	DATE
taxlaw-2795	895	1	143	CARDINAL
taxlaw-2795	896	1	cohen	PERSON
taxlaw-2795	897	1	novick & petersberger	ORG
taxlaw-2795	897	2	supra	PERSON
taxlaw-2795	897	3	122	CARDINAL
taxlaw-2795	897	4	500	CARDINAL
taxlaw-2795	898	1	2010	DATE
taxlaw-2795	898	2	173	CARDINAL