id	sid	eid	entity	type
taxlaw-2807	1	1	ilan benshalom* kendra	PERSON
taxlaw-2807	8	1	two	CARDINAL
taxlaw-2807	9	1	first	ORDINAL
taxlaw-2807	10	1	second	ORDINAL
taxlaw-2807	13	1	hebrew	NORP
taxlaw-2807	15	1	hebrew	NORP
taxlaw-2807	15	2	jerusalem	GPE
taxlaw-2807	16	1	university college london	ORG
taxlaw-2807	17	1	yale	ORG
taxlaw-2807	18	1	reuven avi-yonah	PERSON
taxlaw-2807	18	2	edna benshalom	PERSON
taxlaw-2807	18	3	gadi benshalom	PERSON
taxlaw-2807	18	4	tom brennan	PERSON
taxlaw-2807	18	5	assaf hamdani	PERSON
taxlaw-2807	18	6	sharon hannes	PERSON
taxlaw-2807	18	7	stephanie hoffer	PERSON
taxlaw-2807	18	8	susan morse	PERSON
taxlaw-2807	18	9	david pozen	PERSON
taxlaw-2807	18	10	edward zelinsky	PERSON
taxlaw-2807	19	1	the university of toronto faculty of law tax policy	ORG
taxlaw-2807	20	1	ben alarie	PERSON
taxlaw-2807	20	2	avital benshalom	PERSON
taxlaw-2807	20	3	david enoch	PERSON
taxlaw-2807	20	4	lee fennell	PERSON
taxlaw-2807	20	5	alon harel	PERSON
taxlaw-2807	20	6	sarah lawsky	PERSON
taxlaw-2807	20	7	debra lefler	PERSON
taxlaw-2807	20	8	daphna lewinsohn-zamir	PERSON
taxlaw-2807	20	9	jacob nussim	PERSON
taxlaw-2807	20	10	diane ring	PERSON
taxlaw-2807	20	11	eyal zamir	GPE
taxlaw-2807	21	1	dorfman	PERSON
taxlaw-2807	21	2	david gamage	PERSON
taxlaw-2807	22	1	northwestern university school of law	ORG
taxlaw-2807	23	1	ryan sniatecki	PERSON
taxlaw-2807	23	2	scott lerner	PERSON
taxlaw-2807	23	3	jonathan conon	PERSON
taxlaw-2807	24	1	44	CARDINAL
taxlaw-2807	24	2	columbia journal of tax law	ORG
taxlaw-2807	25	1	45	CARDINAL
taxlaw-2807	25	2	i.	PERSON
taxlaw-2807	25	3	49	DATE
taxlaw-2807	25	4	53
 ii	CARDINAL
taxlaw-2807	27	1	55
 a.	PERCENT
taxlaw-2807	27	2	55	CARDINAL
taxlaw-2807	27	3	57	CARDINAL
taxlaw-2807	27	4	60	CARDINAL
taxlaw-2807	27	5	61	CARDINAL
taxlaw-2807	27	6	62	CARDINAL
taxlaw-2807	27	7	63	CARDINAL
taxlaw-2807	27	8	69	CARDINAL
taxlaw-2807	27	9	72	CARDINAL
taxlaw-2807	27	10	78
 a.
 	PERSON
taxlaw-2807	27	11	first	ORDINAL
taxlaw-2807	27	12	79	CARDINAL
taxlaw-2807	27	13	81	CARDINAL
taxlaw-2807	28	1	84
 2011	DATE
taxlaw-2807	28	2	45	CARDINAL
taxlaw-2807	28	3	americans	NORP
taxlaw-2807	32	1	over a century	DATE
taxlaw-2807	36	1	tax3	GPE
taxlaw-2807	40	1	two	CARDINAL
taxlaw-2807	40	2	first	ORDINAL
taxlaw-2807	40	3	second	ORDINAL
taxlaw-2807	43	1	michael j. graetz & deborah h. schenk	PERSON
taxlaw-2807	43	2	154	CARDINAL
taxlaw-2807	43	3	6th	ORDINAL
taxlaw-2807	43	4	2009	DATE
taxlaw-2807	43	5	mary louise fellows	PERSON
taxlaw-2807	43	6	88	CARDINAL
taxlaw-2807	44	1	l. rev	PERSON
taxlaw-2807	44	2	722	CARDINAL
taxlaw-2807	44	3	723	CARDINAL
taxlaw-2807	44	4	1990	DATE
taxlaw-2807	45	1	david m. hasen	PERSON
taxlaw-2807	45	2	57	CARDINAL
taxlaw-2807	45	3	397	CARDINAL
taxlaw-2807	45	4	400	DATE
taxlaw-2807	45	5	2004	DATE
taxlaw-2807	45	6	david m. schizer	PERSON
taxlaw-2807	45	7	73	CARDINAL
taxlaw-2807	46	1	l. rev	PERSON
taxlaw-2807	46	2	1549	CARDINAL
taxlaw-2807	46	3	1551	DATE
taxlaw-2807	46	4	1998	DATE
taxlaw-2807	46	5	daniel n. shaviro	PERSON
taxlaw-2807	46	6	48	CARDINAL
taxlaw-2807	46	7	1, 12 (	PERCENT
taxlaw-2807	46	8	1992	DATE
taxlaw-2807	46	9	david a. weisbach	PERSON
taxlaw-2807	46	10	53	CARDINAL
taxlaw-2807	46	11	95	CARDINAL
taxlaw-2807	46	12	95	DATE
taxlaw-2807	46	13	1999	DATE
taxlaw-2807	47	1	2	CARDINAL
taxlaw-2807	47	2	1	CARDINAL
taxlaw-2807	47	3	1551	CARDINAL
taxlaw-2807	48	1	3	CARDINAL
taxlaw-2807	48	2	william d. andrews	PERSON
taxlaw-2807	48	3	the 1980s	DATE
taxlaw-2807	48	4	278	CARDINAL
taxlaw-2807	48	5	280	CARDINAL
taxlaw-2807	48	6	charles e. walker & mark a. bloomfield eds.	ORG
taxlaw-2807	48	7	1983	DATE
taxlaw-2807	49	1	4	CARDINAL
taxlaw-2807	49	2	i.a	DATE
taxlaw-2807	49	3	46	CARDINAL
taxlaw-2807	50	1	the year	DATE
taxlaw-2807	50	2	thousands of dollars	MONEY
taxlaw-2807	51	1	the year	DATE
taxlaw-2807	56	1	a hundred	CARDINAL
taxlaw-2807	56	2	the past year	DATE
taxlaw-2807	57	1	this year	DATE
taxlaw-2807	61	1	daniel shaviro	PERSON
taxlaw-2807	61	2	edward zelinsky	PERSON
taxlaw-2807	61	3	weakness.8	PERSON
taxlaw-2807	61	4	noel cunningham	PERSON
taxlaw-2807	61	5	deborah schenck	PERSON
taxlaw-2807	61	6	daniel halperin	PERSON
taxlaw-2807	61	7	5	CARDINAL
taxlaw-2807	62	1	6	CARDINAL
taxlaw-2807	62	2	w. sanchirico	PERSON
taxlaw-2807	62	3	63	CARDINAL
taxlaw-2807	62	4	867	CARDINAL
taxlaw-2807	62	5	2010	DATE
taxlaw-2807	64	1	edward j. mccaffery & james r. hines	PERSON
taxlaw-2807	64	2	83	CARDINAL
taxlaw-2807	64	3	s. cal	ORG
taxlaw-2807	65	1	l. rev.	PERSON
taxlaw-2807	65	2	1031	DATE
taxlaw-2807	65	3	2010	DATE
taxlaw-2807	66	1	joseph bankman & david weisbach	PERSON
taxlaw-2807	66	2	60	CARDINAL
taxlaw-2807	67	1	l. rev	PERSON
taxlaw-2807	67	2	789	CARDINAL
taxlaw-2807	67	3	789–91	DATE
taxlaw-2807	67	4	2007	DATE
taxlaw-2807	67	5	daniel n. shaviro	PERSON
taxlaw-2807	67	6	103	CARDINAL
taxlaw-2807	67	7	91	CARDINAL
taxlaw-2807	67	8	2004	DATE
taxlaw-2807	68	1	william d. andrews	PERSON
taxlaw-2807	68	2	87	CARDINAL
taxlaw-2807	69	1	l. rev	PERSON
taxlaw-2807	69	2	1113	DATE
taxlaw-2807	69	3	1115–16	DATE
taxlaw-2807	69	4	1974	DATE
taxlaw-2807	70	1	8	CARDINAL
taxlaw-2807	70	2	1	CARDINAL
taxlaw-2807	70	3	66	CARDINAL
taxlaw-2807	70	4	edward a. zelinsky	PERSON
taxlaw-2807	70	5	19	CARDINAL
taxlaw-2807	70	6	cardozo l. rev	PERSON
taxlaw-2807	70	7	861	CARDINAL
taxlaw-2807	70	8	862	CARDINAL
taxlaw-2807	70	9	1997	DATE
taxlaw-2807	71	1	2011	DATE
taxlaw-2807	71	2	47	CARDINAL
taxlaw-2807	71	3	david shakow	PERSON
taxlaw-2807	71	4	david weisbach	PERSON
taxlaw-2807	72	1	three	CARDINAL
taxlaw-2807	73	1	first	ORDINAL
taxlaw-2807	73	2	third	ORDINAL
taxlaw-2807	73	3	david schizer,13	PERSON
taxlaw-2807	73	4	second	ORDINAL
taxlaw-2807	73	5	liquidity.14	ORG
taxlaw-2807	73	6	third	ORDINAL
taxlaw-2807	73	7	two	CARDINAL
taxlaw-2807	75	1	principle.15	NORP
taxlaw-2807	75	2	9	CARDINAL
taxlaw-2807	75	3	noël b. cunningham & deborah h. schenk	ORG
taxlaw-2807	75	4	47	CARDINAL
taxlaw-2807	75	5	725	CARDINAL
taxlaw-2807	75	6	799–800	CARDINAL
taxlaw-2807	75	7	1992	DATE
taxlaw-2807	75	8	daniel halperin	PERSON
taxlaw-2807	75	9	24	CARDINAL
taxlaw-2807	75	10	ohio	GPE
taxlaw-2807	75	11	l. rev	PERSON
taxlaw-2807	75	12	493	CARDINAL
taxlaw-2807	75	13	501	CARDINAL
taxlaw-2807	75	14	1998	DATE
taxlaw-2807	75	15	david j. shakow	PERSON
taxlaw-2807	75	16	134	CARDINAL
taxlaw-2807	75	17	l. rev	PERSON
taxlaw-2807	75	18	1111	DATE
taxlaw-2807	75	19	1114-15 (1986	DATE
taxlaw-2807	75	20	supra	PERSON
taxlaw-2807	75	21	1	CARDINAL
taxlaw-2807	75	22	99	CARDINAL
taxlaw-2807	75	23	10	CARDINAL
taxlaw-2807	75	24	cunningham & schenk	ORG
taxlaw-2807	75	25	supra	PERSON
taxlaw-2807	75	26	9	CARDINAL
taxlaw-2807	75	27	728	CARDINAL
taxlaw-2807	75	28	edward d. kleinbard & thomas l. evans	ORG
taxlaw-2807	75	29	75	CARDINAL
taxlaw-2807	75	30	788	CARDINAL
taxlaw-2807	75	31	789	CARDINAL
taxlaw-2807	75	32	1997	DATE
taxlaw-2807	76	1	joseph bankman	PERSON
taxlaw-2807	76	2	53	CARDINAL
taxlaw-2807	76	3	477	CARDINAL
taxlaw-2807	76	4	477	CARDINAL
taxlaw-2807	76	5	2000	DATE
taxlaw-2807	76	6	fred b. brown	PERSON
taxlaw-2807	76	7	33	CARDINAL
taxlaw-2807	76	8	san diego	GPE
taxlaw-2807	76	9	l. rev	PERSON
taxlaw-2807	76	10	1559,	DATE
taxlaw-2807	76	11	1559	DATE
taxlaw-2807	76	12	1996	DATE
taxlaw-2807	77	1	deborah h. schenk	PERSON
taxlaw-2807	77	2	50	CARDINAL
taxlaw-2807	77	3	571	CARDINAL
taxlaw-2807	77	4	631–32	CARDINAL
taxlaw-2807	77	5	1995	DATE
taxlaw-2807	77	6	supra	PERSON
taxlaw-2807	77	7	9	CARDINAL
taxlaw-2807	77	8	111–13	DATE
taxlaw-2807	78	1	11	CARDINAL
taxlaw-2807	79	1	terrence r. chorvat	PERSON
taxlaw-2807	79	2	23	CARDINAL
taxlaw-2807	79	3	cardozo l. rev	PERSON
taxlaw-2807	79	4	617	CARDINAL
taxlaw-2807	79	5	647	CARDINAL
taxlaw-2807	79	6	2002	DATE
taxlaw-2807	79	7	edward j. mccaffery	PERSON
taxlaw-2807	79	8	103	CARDINAL
taxlaw-2807	80	1	l. rev	PERSON
taxlaw-2807	80	2	807	CARDINAL
taxlaw-2807	80	3	896	CARDINAL
taxlaw-2807	80	4	2005	DATE
taxlaw-2807	83	1	victor fleischer	PERSON
taxlaw-2807	83	2	two	CARDINAL
taxlaw-2807	83	3	twenty	CARDINAL
taxlaw-2807	83	4	83	CARDINAL
taxlaw-2807	84	1	l. rev	PERSON
taxlaw-2807	84	2	1, 5 (	PERCENT
taxlaw-2807	85	1	12	CARDINAL
taxlaw-2807	85	2	supra	PERSON
taxlaw-2807	85	3	9	CARDINAL
taxlaw-2807	85	4	503	CARDINAL
taxlaw-2807	86	1	deborah h. schenk	PERSON
taxlaw-2807	86	2	57	CARDINAL
taxlaw-2807	86	3	355	CARDINAL
taxlaw-2807	86	4	364	CARDINAL
taxlaw-2807	86	5	supra	PERSON
taxlaw-2807	86	6	9	CARDINAL
taxlaw-2807	86	7	1144	CARDINAL
taxlaw-2807	86	8	1	CARDINAL
taxlaw-2807	86	9	7	CARDINAL
taxlaw-2807	86	10	zelinsky	ORG
taxlaw-2807	86	11	supra	PERSON
taxlaw-2807	86	12	8	CARDINAL
taxlaw-2807	86	13	876	CARDINAL
taxlaw-2807	86	14	13	CARDINAL
taxlaw-2807	86	15	1	CARDINAL
taxlaw-2807	86	16	1552–53	CARDINAL
taxlaw-2807	87	1	14	CARDINAL
taxlaw-2807	87	2	halperin	ORG
taxlaw-2807	87	3	supra	PERSON
taxlaw-2807	87	4	9	CARDINAL
taxlaw-2807	87	5	499	CARDINAL
taxlaw-2807	87	6	schenk	ORG
taxlaw-2807	87	7	supra	PERSON
taxlaw-2807	87	8	12	CARDINAL
taxlaw-2807	87	9	355–56	CARDINAL
taxlaw-2807	87	10	schenk	ORG
taxlaw-2807	87	11	supra	PERSON
taxlaw-2807	87	12	10	CARDINAL
taxlaw-2807	87	13	629	CARDINAL
taxlaw-2807	87	14	supra	PERSON
taxlaw-2807	87	15	9	CARDINAL
taxlaw-2807	87	16	1114	DATE
taxlaw-2807	87	17	supra	PERSON
taxlaw-2807	87	18	1	CARDINAL
taxlaw-2807	87	19	95	CARDINAL
taxlaw-2807	88	1	15	CARDINAL
taxlaw-2807	88	2	ilan benshalom & kendra	ORG
taxlaw-2807	88	3	104	CARDINAL
taxlaw-2807	88	4	1511	CARDINAL
taxlaw-2807	88	5	2011	DATE
taxlaw-2807	89	1	16	CARDINAL
taxlaw-2807	89	2	1	CARDINAL
taxlaw-2807	89	3	17	CARDINAL
taxlaw-2807	90	1	48 columbia	PERCENT
taxlaw-2807	101	1	19	CARDINAL
taxlaw-2807	110	1	18	CARDINAL
taxlaw-2807	110	2	46	DATE
taxlaw-2807	110	3	114	CARDINAL
taxlaw-2807	110	4	19	CARDINAL
taxlaw-2807	112	1	2011	DATE
taxlaw-2807	112	2	49	CARDINAL
taxlaw-2807	116	1	two	CARDINAL
taxlaw-2807	121	1	i.	PERSON
taxlaw-2807	121	2	the early twentieth century	DATE
taxlaw-2807	121	3	the united states	GPE
taxlaw-2807	121	4	the supreme court	ORG
taxlaw-2807	121	5	mandated.22	PRODUCT
taxlaw-2807	121	6	congress	ORG
taxlaw-2807	123	1	1991	DATE
taxlaw-2807	123	2	one	CARDINAL
taxlaw-2807	123	3	aig	ORG
taxlaw-2807	124	1	2001	DATE
taxlaw-2807	124	2	fifteen	CARDINAL
taxlaw-2807	125	1	caribbean	LOC
taxlaw-2807	125	2	new york	GPE
taxlaw-2807	125	3	florida	GPE
taxlaw-2807	125	4	20	CARDINAL
taxlaw-2807	125	5	311	CARDINAL
taxlaw-2807	125	6	u.s. 112	GPE
taxlaw-2807	125	7	115	CARDINAL
taxlaw-2807	125	8	1940	DATE
taxlaw-2807	126	1	comm’r	CARDINAL
taxlaw-2807	126	2	499	CARDINAL
taxlaw-2807	126	3	554	CARDINAL
taxlaw-2807	126	4	559	CARDINAL
taxlaw-2807	126	5	1991	DATE
taxlaw-2807	128	1	2006	DATE
taxlaw-2807	129	1	21	CARDINAL
taxlaw-2807	129	2	macomber	DATE
taxlaw-2807	129	3	252	CARDINAL
taxlaw-2807	129	4	u.s.	GPE
taxlaw-2807	129	5	189	CARDINAL
taxlaw-2807	129	6	1920	DATE
taxlaw-2807	130	1	22	CARDINAL
taxlaw-2807	130	2	marvin a. chirelstein	PERSON
taxlaw-2807	130	3	73	CARDINAL
taxlaw-2807	130	4	11th	ORDINAL
taxlaw-2807	130	5	2009	DATE
taxlaw-2807	130	6	terrence r. chorvat	PERSON
taxlaw-2807	130	7	36	CARDINAL
taxlaw-2807	130	8	conn	GPE
taxlaw-2807	130	9	l. rev	PERSON
taxlaw-2807	130	10	75	CARDINAL
taxlaw-2807	130	11	82	DATE
taxlaw-2807	130	12	2003	DATE
taxlaw-2807	130	13	cunningham & schenk	ORG
taxlaw-2807	130	14	supra	PERSON
taxlaw-2807	130	15	9	CARDINAL
taxlaw-2807	130	16	742	CARDINAL
taxlaw-2807	130	17	23	CARDINAL
taxlaw-2807	131	1	the 1950s	DATE
taxlaw-2807	132	1	22	CARDINAL
taxlaw-2807	132	2	83-86	PERCENT
taxlaw-2807	133	1	24	CARDINAL
taxlaw-2807	133	2	andrews	PERSON
taxlaw-2807	133	3	supra	PERSON
taxlaw-2807	133	4	3	CARDINAL
taxlaw-2807	133	5	280	CARDINAL
taxlaw-2807	133	6	25	CARDINAL
taxlaw-2807	133	7	10	CARDINAL
taxlaw-2807	133	8	479	CARDINAL
taxlaw-2807	133	9	cynthia blum	PERSON
taxlaw-2807	133	10	25	CARDINAL
taxlaw-2807	134	1	j.	PERSON
taxlaw-2807	134	2	legis	GPE
taxlaw-2807	135	1	1	CARDINAL
taxlaw-2807	135	2	93–94	CARDINAL
taxlaw-2807	135	3	1988	DATE
taxlaw-2807	135	4	supra	PERSON
taxlaw-2807	135	5	1	CARDINAL
taxlaw-2807	135	6	97	CARDINAL
taxlaw-2807	135	7	50	CARDINAL
taxlaw-2807	135	8	columbia	ORG
taxlaw-2807	138	1	2011	DATE
taxlaw-2807	138	2	caribbean	LOC
taxlaw-2807	139	1	the last twenty years	DATE
taxlaw-2807	139	2	one	CARDINAL
taxlaw-2807	140	1	aig	ORG
taxlaw-2807	140	2	those years	DATE
taxlaw-2807	142	1	aig	ORG
taxlaw-2807	144	1	point.29	NORP
taxlaw-2807	147	1	26	CARDINAL
taxlaw-2807	148	1	jeffrey b. liebman	PERSON
taxlaw-2807	149	1	december 2003	DATE
taxlaw-2807	150	1	27	CARDINAL
taxlaw-2807	150	2	11	CARDINAL
taxlaw-2807	150	3	888	CARDINAL
taxlaw-2807	150	4	28	CARDINAL
taxlaw-2807	151	1	haig-simons	ORG
taxlaw-2807	153	1	henry c. simons	PERSON
taxlaw-2807	153	2	50	CARDINAL
taxlaw-2807	153	3	robert m. haig	PERSON
taxlaw-2807	153	4	1	CARDINAL
taxlaw-2807	153	5	7	DATE
taxlaw-2807	153	6	robert m. haig ed.	PERSON
taxlaw-2807	153	7	1921	DATE
taxlaw-2807	154	1	29	CARDINAL
taxlaw-2807	154	2	haig-simons	ORG
taxlaw-2807	155	1	graetz & schenk	ORG
taxlaw-2807	155	2	1	CARDINAL
taxlaw-2807	155	3	97	CARDINAL
taxlaw-2807	155	4	1	CARDINAL
taxlaw-2807	155	5	723–24	DATE
taxlaw-2807	155	6	stephen b. land	PERSON
taxlaw-2807	155	7	52	CARDINAL
taxlaw-2807	155	8	45	CARDINAL
taxlaw-2807	155	9	48	DATE
taxlaw-2807	156	1	schenk	PERSON
taxlaw-2807	156	2	supra	PERSON
taxlaw-2807	156	3	10	CARDINAL
taxlaw-2807	156	4	631–32	CARDINAL
taxlaw-2807	156	5	michael j. stepek	PERSON
taxlaw-2807	156	6	1986	DATE
taxlaw-2807	156	7	62	CARDINAL
taxlaw-2807	156	8	l. rev	PERSON
taxlaw-2807	156	9	779	CARDINAL
taxlaw-2807	156	10	785–86	DATE
taxlaw-2807	156	11	1987	DATE
taxlaw-2807	156	12	supra	PERSON
taxlaw-2807	156	13	1	CARDINAL
taxlaw-2807	156	14	95	CARDINAL
taxlaw-2807	158	1	30	CARDINAL
taxlaw-2807	158	2	1	CARDINAL
taxlaw-2807	159	1	2011	DATE
taxlaw-2807	159	2	51	CARDINAL
taxlaw-2807	162	1	two	CARDINAL
taxlaw-2807	163	1	implementation.40	ORG
taxlaw-2807	164	1	31	CARDINAL
taxlaw-2807	164	2	david m. schizer	PERSON
taxlaw-2807	164	3	104	ORG
taxlaw-2807	165	1	l. rev	PERSON
taxlaw-2807	165	2	1886	DATE
taxlaw-2807	165	3	1893	DATE
taxlaw-2807	165	4	2004	DATE
taxlaw-2807	165	5	one	CARDINAL
taxlaw-2807	166	1	32	CARDINAL
taxlaw-2807	167	1	1	CARDINAL
taxlaw-2807	167	2	1555–63	DATE
taxlaw-2807	168	1	myron s. scholes et al.	PERSON
taxlaw-2807	168	2	185–89	CARDINAL
taxlaw-2807	168	3	4th	ORDINAL
taxlaw-2807	168	4	2009	DATE
taxlaw-2807	168	5	two	CARDINAL
taxlaw-2807	169	1	33	CARDINAL
taxlaw-2807	169	2	david a. weisbach	PERSON
taxlaw-2807	169	3	84	CARDINAL
taxlaw-2807	169	4	cornell l. rev	PERSON
taxlaw-2807	169	5	1627	CARDINAL
taxlaw-2807	169	6	1633–45	CARDINAL
taxlaw-2807	169	7	1999	DATE
taxlaw-2807	170	1	34	CARDINAL
taxlaw-2807	170	2	scholes et al.	PERSON
taxlaw-2807	170	3	supra	PERSON
taxlaw-2807	170	4	32	CARDINAL
taxlaw-2807	170	5	70–73	DATE
taxlaw-2807	170	6	107–08	CARDINAL
taxlaw-2807	170	7	1	CARDINAL
taxlaw-2807	170	8	727	CARDINAL
taxlaw-2807	170	9	supra	PERSON
taxlaw-2807	170	10	1	CARDINAL
taxlaw-2807	170	11	100	CARDINAL
taxlaw-2807	170	12	35	CARDINAL
taxlaw-2807	170	13	scholes et al.	PERSON
taxlaw-2807	170	14	supra	PERSON
taxlaw-2807	170	15	32	CARDINAL
taxlaw-2807	170	16	5	CARDINAL
taxlaw-2807	170	17	36	CARDINAL
taxlaw-2807	170	18	shaviro	PERSON
taxlaw-2807	170	19	1	CARDINAL
taxlaw-2807	170	20	4	CARDINAL
taxlaw-2807	170	21	37	CARDINAL
taxlaw-2807	170	22	29	CARDINAL
taxlaw-2807	170	23	51	CARDINAL
taxlaw-2807	170	24	38	CARDINAL
taxlaw-2807	170	25	170–172	DATE
taxlaw-2807	171	1	39	CARDINAL
taxlaw-2807	171	2	ilan benshalom	PERSON
taxlaw-2807	171	3	84	CARDINAL
taxlaw-2807	172	1	1047, 1064–70	DATE
taxlaw-2807	172	2	2009	DATE
taxlaw-2807	173	1	40	CARDINAL
taxlaw-2807	173	2	29	CARDINAL
taxlaw-2807	173	3	779	CARDINAL
taxlaw-2807	173	4	52	CARDINAL
taxlaw-2807	174	1	two	CARDINAL
taxlaw-2807	174	2	the years	DATE
taxlaw-2807	177	1	first	ORDINAL
taxlaw-2807	178	1	second	ORDINAL
taxlaw-2807	178	2	wealthy.46	LOC
taxlaw-2807	180	1	41	CARDINAL
taxlaw-2807	180	2	1	CARDINAL
taxlaw-2807	180	3	728	CARDINAL
taxlaw-2807	180	4	jeffrey kwall	PERSON
taxlaw-2807	180	5	68	CARDINAL
taxlaw-2807	180	6	l. rev	PERSON
taxlaw-2807	181	1	613	CARDINAL
taxlaw-2807	181	2	628–630	CARDINAL
taxlaw-2807	181	3	1990	DATE
taxlaw-2807	181	4	29	CARDINAL
taxlaw-2807	181	5	54	DATE
taxlaw-2807	181	6	schenk	ORG
taxlaw-2807	181	7	supra	PERSON
taxlaw-2807	181	8	12	CARDINAL
taxlaw-2807	181	9	369	CARDINAL
taxlaw-2807	181	10	annually	DATE
taxlaw-2807	182	1	42	CARDINAL
taxlaw-2807	182	2	36	CARDINAL
taxlaw-2807	183	1	43	CARDINAL
taxlaw-2807	184	1	graetz & schenk	ORG
taxlaw-2807	184	2	1	CARDINAL
taxlaw-2807	184	3	623–26	CARDINAL
taxlaw-2807	184	4	ilan benshalom	PERSON
taxlaw-2807	184	5	88	CARDINAL
taxlaw-2807	184	6	l. rev	PERSON
taxlaw-2807	184	7	1217	CARDINAL
taxlaw-2807	184	8	1219–20	ORDINAL
taxlaw-2807	184	9	2010	DATE
taxlaw-2807	185	1	44	CARDINAL
taxlaw-2807	187	1	graetz & schenk	ORG
taxlaw-2807	187	2	1	CARDINAL
taxlaw-2807	187	3	391–93	CARDINAL
taxlaw-2807	188	1	45	CARDINAL
taxlaw-2807	188	2	noël b. cunningham	PERSON
taxlaw-2807	188	3	52	CARDINAL
taxlaw-2807	188	4	17	CARDINAL
taxlaw-2807	188	5	41	CARDINAL
taxlaw-2807	189	1	g. william domhoff	PERSON
taxlaw-2807	189	2	america	GPE
taxlaw-2807	190	1	nov. 2011	DATE
taxlaw-2807	190	2	2004	DATE
taxlaw-2807	190	3	1%	PERCENT
taxlaw-2807	190	4	u.s.	GPE
taxlaw-2807	190	5	34.3%	PERCENT
taxlaw-2807	190	6	george r. zodrow	PERSON
taxlaw-2807	190	7	48	CARDINAL
taxlaw-2807	190	8	419	CARDINAL
taxlaw-2807	190	9	492–93	DATE
taxlaw-2807	190	10	1993	DATE
taxlaw-2807	191	1	47	CARDINAL
taxlaw-2807	191	2	22	CARDINAL
taxlaw-2807	191	3	91	CARDINAL
taxlaw-2807	191	4	david kamin	PERSON
taxlaw-2807	191	5	83	CARDINAL
taxlaw-2807	192	1	l. rev	PERSON
taxlaw-2807	192	2	241	CARDINAL
taxlaw-2807	192	3	2008	DATE
taxlaw-2807	193	1	2011	DATE
taxlaw-2807	193	2	53	CARDINAL
taxlaw-2807	193	3	industry.48	ORG
taxlaw-2807	196	1	two	CARDINAL
taxlaw-2807	198	1	sale.50	ORG
taxlaw-2807	203	1	52	CARDINAL
taxlaw-2807	205	1	48	DATE
taxlaw-2807	205	2	supra	PERSON
taxlaw-2807	205	3	1	CARDINAL
taxlaw-2807	205	4	131	CARDINAL
taxlaw-2807	205	5	david a. weisbach	PERSON
taxlaw-2807	205	6	ten	CARDINAL
taxlaw-2807	205	7	55	CARDINAL
taxlaw-2807	205	8	215	CARDINAL
taxlaw-2807	205	9	222–26	DATE
taxlaw-2807	205	10	2002	DATE
taxlaw-2807	206	1	49	DATE
taxlaw-2807	206	2	22	CARDINAL
taxlaw-2807	206	3	91–92	CARDINAL
taxlaw-2807	206	4	schenk	ORG
taxlaw-2807	206	5	supra	PERSON
taxlaw-2807	206	6	12	CARDINAL
taxlaw-2807	206	7	360–70	CARDINAL
taxlaw-2807	206	8	supra	PERSON
taxlaw-2807	206	9	9	CARDINAL
taxlaw-2807	206	10	1118	DATE
taxlaw-2807	206	11	1	CARDINAL
taxlaw-2807	206	12	5	CARDINAL
taxlaw-2807	206	13	12–13	CARDINAL
taxlaw-2807	207	1	supra	PERSON
taxlaw-2807	207	2	1	CARDINAL
taxlaw-2807	207	3	95–96	DATE
taxlaw-2807	207	4	zelinsky	ORG
taxlaw-2807	207	5	supra	PERSON
taxlaw-2807	207	6	8	CARDINAL
taxlaw-2807	207	7	879	CARDINAL
taxlaw-2807	208	1	50	CARDINAL
taxlaw-2807	208	2	10	CARDINAL
taxlaw-2807	208	3	630	CARDINAL
taxlaw-2807	208	4	51	CARDINAL
taxlaw-2807	208	5	schenk	ORG
taxlaw-2807	208	6	supra	PERSON
taxlaw-2807	208	7	12	CARDINAL
taxlaw-2807	208	8	360–65	DATE
taxlaw-2807	208	9	supra	PERSON
taxlaw-2807	208	10	9	CARDINAL
taxlaw-2807	208	11	1167–76	CARDINAL
taxlaw-2807	208	12	supra	PERSON
taxlaw-2807	208	13	1	CARDINAL
taxlaw-2807	208	14	96	CARDINAL
taxlaw-2807	209	1	52	CARDINAL
taxlaw-2807	209	2	12	CARDINAL
taxlaw-2807	209	3	362	CARDINAL
taxlaw-2807	210	1	53	CARDINAL
taxlaw-2807	210	2	supra	PERSON
taxlaw-2807	210	3	9	CARDINAL
taxlaw-2807	210	4	1167–76	CARDINAL
taxlaw-2807	211	1	zelinsky	PERSON
taxlaw-2807	211	2	supra	PERSON
taxlaw-2807	211	3	8	CARDINAL
taxlaw-2807	211	4	892	CARDINAL
taxlaw-2807	211	5	the internal revenue service	ORG
taxlaw-2807	212	1	54	CARDINAL
taxlaw-2807	213	1	supra	PERSON
taxlaw-2807	215	1	annual	DATE
taxlaw-2807	216	1	54	CARDINAL
taxlaw-2807	216	2	columbia	ORG
taxlaw-2807	217	1	annual	DATE
taxlaw-2807	218	1	valuation.55	ORG
taxlaw-2807	221	1	many years	DATE
taxlaw-2807	224	1	first	ORDINAL
taxlaw-2807	225	1	two	CARDINAL
taxlaw-2807	225	2	second	ORDINAL
taxlaw-2807	227	1	shakow	PERSON
taxlaw-2807	227	2	supra	PERSON
taxlaw-2807	227	3	9	CARDINAL
taxlaw-2807	227	4	1176	CARDINAL
taxlaw-2807	228	1	55	CARDINAL
taxlaw-2807	228	2	10	CARDINAL
taxlaw-2807	228	3	630	CARDINAL
taxlaw-2807	229	1	56	CARDINAL
taxlaw-2807	229	2	10	CARDINAL
taxlaw-2807	229	3	1587	DATE
taxlaw-2807	230	1	supra	PERSON
taxlaw-2807	230	2	9	CARDINAL
taxlaw-2807	230	3	1157–58	CARDINAL
taxlaw-2807	231	1	57	CARDINAL
taxlaw-2807	231	2	zelinsky	ORG
taxlaw-2807	231	3	supra	PERSON
taxlaw-2807	231	4	8	CARDINAL
taxlaw-2807	231	5	887–88	CARDINAL
taxlaw-2807	232	1	58	CARDINAL
taxlaw-2807	232	2	1	CARDINAL
taxlaw-2807	232	3	1594–95	CARDINAL
taxlaw-2807	233	1	supra	PERSON
taxlaw-2807	233	2	8	CARDINAL
taxlaw-2807	233	3	881–82	CARDINAL
taxlaw-2807	234	1	59	CARDINAL
taxlaw-2807	234	2	david schmudde	PERSON
taxlaw-2807	234	3	14	CARDINAL
taxlaw-2807	234	4	fordham j. corp. & fin	ORG
taxlaw-2807	235	1	l. 709	PERSON
taxlaw-2807	235	2	711	CARDINAL
taxlaw-2807	235	3	2009	DATE
taxlaw-2807	236	1	80	CARDINAL
taxlaw-2807	237	1	l. rev	PERSON
taxlaw-2807	237	2	962	CARDINAL
taxlaw-2807	237	3	971–74	DATE
taxlaw-2807	237	4	2005	DATE
taxlaw-2807	238	1	60	CARDINAL
taxlaw-2807	238	2	michael j. graetz & itai grinberg	PERSON
taxlaw-2807	238	3	56	CARDINAL
taxlaw-2807	238	4	537	CARDINAL
taxlaw-2807	238	5	542–45	DATE
taxlaw-2807	238	6	2003	DATE
taxlaw-2807	239	1	katherine pratt	PERSON
taxlaw-2807	239	2	second	ORDINAL
taxlaw-2807	239	3	53	CARDINAL
taxlaw-2807	240	1	l. rev	PERSON
taxlaw-2807	240	2	1055	CARDINAL
taxlaw-2807	240	3	1057	DATE
taxlaw-2807	240	4	two	CARDINAL
taxlaw-2807	241	1	61	CARDINAL
taxlaw-2807	241	2	graetz & grinberg	ORG
taxlaw-2807	241	3	supra	PERSON
taxlaw-2807	241	4	60	CARDINAL
taxlaw-2807	241	5	547–54	DATE
taxlaw-2807	241	6	62	CARDINAL
taxlaw-2807	241	7	1934	DATE
taxlaw-2807	241	8	the securities and exchange commission	ORG
taxlaw-2807	242	1	15	CARDINAL
taxlaw-2807	243	1	2006	DATE
taxlaw-2807	244	1	2011	DATE
taxlaw-2807	244	2	55	CARDINAL
taxlaw-2807	245	1	today	DATE
taxlaw-2807	252	1	two	CARDINAL
taxlaw-2807	253	1	first	ORDINAL
taxlaw-2807	254	1	second	ORDINAL
taxlaw-2807	255	1	about one	CARDINAL
taxlaw-2807	258	1	a.	PERSON
taxlaw-2807	258	2	u.s.	GPE
taxlaw-2807	258	3	annual	DATE
taxlaw-2807	261	1	1.861-9t(h	CARDINAL
taxlaw-2807	261	2	2009	DATE
taxlaw-2807	262	1	63	CARDINAL
taxlaw-2807	262	2	supra	PERSON
taxlaw-2807	262	3	9	CARDINAL
taxlaw-2807	262	4	499	CARDINAL
taxlaw-2807	263	1	64	CARDINAL
taxlaw-2807	263	2	linda sugin	PERSON
taxlaw-2807	263	3	rawls	PERSON
taxlaw-2807	263	4	72	CARDINAL
taxlaw-2807	263	5	fordham l. rev	PERSON
taxlaw-2807	263	6	1991	DATE
taxlaw-2807	263	7	2013–14	DATE
taxlaw-2807	263	8	2004	DATE
taxlaw-2807	264	1	65	CARDINAL
taxlaw-2807	265	1	cunningham & schenk	ORG
taxlaw-2807	265	2	supra	PERSON
taxlaw-2807	265	3	9	CARDINAL
taxlaw-2807	265	4	742	CARDINAL
taxlaw-2807	265	5	supra	PERSON
taxlaw-2807	265	6	9	CARDINAL
taxlaw-2807	265	7	499	CARDINAL
taxlaw-2807	265	8	schenk	ORG
taxlaw-2807	265	9	supra	PERSON
taxlaw-2807	265	10	10	CARDINAL
taxlaw-2807	265	11	629	CARDINAL
taxlaw-2807	265	12	supra	PERSON
taxlaw-2807	265	13	9	CARDINAL
taxlaw-2807	265	14	1114	DATE
taxlaw-2807	266	1	66	CARDINAL
taxlaw-2807	266	2	14	CARDINAL
taxlaw-2807	266	3	67	CARDINAL
taxlaw-2807	266	4	supra	PERSON
taxlaw-2807	266	5	25	CARDINAL
taxlaw-2807	266	6	93–94	CARDINAL
taxlaw-2807	266	7	cunningham & schenk	ORG
taxlaw-2807	266	8	supra	PERSON
taxlaw-2807	266	9	9	CARDINAL
taxlaw-2807	266	10	1	CARDINAL
taxlaw-2807	266	11	728	CARDINAL
taxlaw-2807	266	12	56	CARDINAL
taxlaw-2807	266	13	columbia journal of tax law	ORG
taxlaw-2807	272	1	annual	DATE
taxlaw-2807	273	1	annual	DATE
taxlaw-2807	273	2	one year	DATE
taxlaw-2807	273	3	diminished.71	GPE
taxlaw-2807	273	4	29	CARDINAL
taxlaw-2807	273	5	47	DATE
taxlaw-2807	273	6	david s. miller	PERSON
taxlaw-2807	273	7	109	CARDINAL
taxlaw-2807	273	8	1047	CARDINAL
taxlaw-2807	273	9	2005	DATE
taxlaw-2807	273	10	supra	PERSON
taxlaw-2807	273	11	1	CARDINAL
taxlaw-2807	274	1	68	CARDINAL
taxlaw-2807	274	2	benshalom & stead	ORG
taxlaw-2807	274	3	15	CARDINAL
taxlaw-2807	274	4	1557	CARDINAL
taxlaw-2807	275	1	69	CARDINAL
taxlaw-2807	275	2	graetz & grinberg	ORG
taxlaw-2807	275	3	supra	PERSON
taxlaw-2807	275	4	60	CARDINAL
taxlaw-2807	275	5	542–45	CARDINAL
taxlaw-2807	275	6	70	CARDINAL
taxlaw-2807	277	1	supra	PERSON
taxlaw-2807	277	2	9	CARDINAL
taxlaw-2807	277	3	1121–23	CARDINAL
taxlaw-2807	284	1	edward d. kleinbard	PERSON
taxlaw-2807	284	2	165	CARDINAL
taxlaw-2807	284	3	henry j. aaron et al	PERSON
taxlaw-2807	284	4	2007	DATE
taxlaw-2807	285	1	71	CARDINAL
taxlaw-2807	285	2	supra	PERSON
taxlaw-2807	285	3	9	CARDINAL
taxlaw-2807	285	4	1118	DATE
taxlaw-2807	286	1	72	DATE
taxlaw-2807	286	2	supra	PERSON
taxlaw-2807	286	3	1	CARDINAL
taxlaw-2807	286	4	122	CARDINAL
taxlaw-2807	288	1	73	CARDINAL
taxlaw-2807	288	2	joseph bankman & thomas griffith	ORG
taxlaw-2807	288	3	75	CARDINAL
taxlaw-2807	289	1	l. rev.	PERSON
taxlaw-2807	289	2	1905, 1921	DATE
taxlaw-2807	289	3	1987	DATE
taxlaw-2807	290	1	2011	DATE
taxlaw-2807	290	2	57	CARDINAL
taxlaw-2807	291	1	two	CARDINAL
taxlaw-2807	292	1	first	ORDINAL
taxlaw-2807	293	1	fifty percent	PERCENT
taxlaw-2807	293	2	fifty percent	PERCENT
taxlaw-2807	296	1	second	ORDINAL
taxlaw-2807	297	1	second	ORDINAL
taxlaw-2807	297	2	two	CARDINAL
taxlaw-2807	300	1	two	CARDINAL
taxlaw-2807	300	2	david schizer	PERSON
taxlaw-2807	300	3	first	ORDINAL
taxlaw-2807	300	4	two	CARDINAL
taxlaw-2807	301	1	77	CARDINAL
taxlaw-2807	302	1	two	CARDINAL
taxlaw-2807	303	1	recent years	DATE
taxlaw-2807	304	1	first	ORDINAL
taxlaw-2807	304	2	second	ORDINAL
taxlaw-2807	304	3	74	CARDINAL
taxlaw-2807	304	4	1	CARDINAL
taxlaw-2807	304	5	1601	DATE
taxlaw-2807	305	1	75	CARDINAL
taxlaw-2807	305	2	1	CARDINAL
taxlaw-2807	305	3	5	CARDINAL
taxlaw-2807	306	1	1	CARDINAL
taxlaw-2807	306	2	1564–65	DATE
taxlaw-2807	307	1	76	CARDINAL
taxlaw-2807	307	2	92–102	CARDINAL
taxlaw-2807	308	1	1	CARDINAL
taxlaw-2807	308	2	24–26	DATE
taxlaw-2807	310	1	1	CARDINAL
taxlaw-2807	310	2	27	CARDINAL
taxlaw-2807	311	1	79	CARDINAL
taxlaw-2807	311	2	22	CARDINAL
taxlaw-2807	311	3	101–12	CARDINAL
taxlaw-2807	312	1	80	CARDINAL
taxlaw-2807	313	1	475	CARDINAL
taxlaw-2807	313	2	2006	DATE
taxlaw-2807	313	3	1256	DATE
taxlaw-2807	313	4	west supp	LOC
taxlaw-2807	314	1	2010	DATE
taxlaw-2807	314	2	the 1990s	DATE
taxlaw-2807	315	1	58	CARDINAL
taxlaw-2807	315	2	frontiers.81	ORG
taxlaw-2807	315	3	others.83	GPE
taxlaw-2807	315	4	one	CARDINAL
taxlaw-2807	316	1	89	CARDINAL
taxlaw-2807	316	2	two	CARDINAL
taxlaw-2807	317	1	30%	PERCENT
taxlaw-2807	317	2	70%	PERCENT
taxlaw-2807	321	1	81	CARDINAL
taxlaw-2807	322	1	50	CARDINAL
taxlaw-2807	322	2	643	CARDINAL
taxlaw-2807	322	3	1995	DATE
taxlaw-2807	323	1	82	CARDINAL
taxlaw-2807	323	2	supra	PERSON
taxlaw-2807	323	3	8	CARDINAL
taxlaw-2807	323	4	939	CARDINAL
taxlaw-2807	324	1	83	CARDINAL
taxlaw-2807	325	1	84	CARDINAL
taxlaw-2807	325	2	supra	PERSON
taxlaw-2807	325	3	8	CARDINAL
taxlaw-2807	325	4	863	CARDINAL
taxlaw-2807	326	1	121	CARDINAL
taxlaw-2807	326	2	85	CARDINAL
taxlaw-2807	329	1	zelinsky	PERSON
taxlaw-2807	329	2	supra	PERSON
taxlaw-2807	329	3	8	CARDINAL
taxlaw-2807	329	4	915	CARDINAL
taxlaw-2807	330	1	86	CARDINAL
taxlaw-2807	330	2	supra	PERSON
taxlaw-2807	330	3	8	CARDINAL
taxlaw-2807	330	4	904–05	CARDINAL
taxlaw-2807	331	1	87	CARDINAL
taxlaw-2807	331	2	22	CARDINAL
taxlaw-2807	331	3	893	CARDINAL
taxlaw-2807	332	1	77	DATE
taxlaw-2807	332	2	89	CARDINAL
taxlaw-2807	333	1	77	DATE
taxlaw-2807	333	2	schenk	ORG
taxlaw-2807	333	3	supra	PERSON
taxlaw-2807	333	4	12	CARDINAL
taxlaw-2807	333	5	355–56	CARDINAL
taxlaw-2807	334	1	90	CARDINAL
taxlaw-2807	334	2	supra	PERSON
taxlaw-2807	334	3	8	CARDINAL
taxlaw-2807	334	4	903	CARDINAL
taxlaw-2807	335	1	91	CARDINAL
taxlaw-2807	336	1	2011	DATE
taxlaw-2807	336	2	59	CARDINAL
taxlaw-2807	337	1	david schizer	PERSON
taxlaw-2807	337	2	one	CARDINAL
taxlaw-2807	337	3	congress	ORG
taxlaw-2807	339	1	authorities.96	NORP
taxlaw-2807	344	1	only one	CARDINAL
taxlaw-2807	345	1	first	ORDINAL
taxlaw-2807	345	2	100	CARDINAL
taxlaw-2807	347	1	92	CARDINAL
taxlaw-2807	347	2	1	CARDINAL
taxlaw-2807	347	3	1554	DATE
taxlaw-2807	348	1	93	CARDINAL
taxlaw-2807	348	2	1	CARDINAL
taxlaw-2807	348	3	1552	DATE
taxlaw-2807	348	4	94	CARDINAL
taxlaw-2807	349	1	1580–82	CARDINAL
taxlaw-2807	350	1	95	CARDINAL
taxlaw-2807	351	1	1601–02	CARDINAL
taxlaw-2807	351	2	1606–08	CARDINAL
taxlaw-2807	352	1	96	CARDINAL
taxlaw-2807	354	1	97	CARDINAL
taxlaw-2807	355	1	1574	CARDINAL
taxlaw-2807	355	2	1617	DATE
taxlaw-2807	355	3	1624	CARDINAL
taxlaw-2807	356	1	98	CARDINAL
taxlaw-2807	357	1	1574	CARDINAL
taxlaw-2807	359	1	99	CARDINAL
taxlaw-2807	359	2	1(a	CARDINAL
taxlaw-2807	361	1	100	CARDINAL
taxlaw-2807	361	2	charlotte	GPE
taxlaw-2807	361	3	2–4	CARDINAL
taxlaw-2807	361	4	nov. 12, 2009	DATE
taxlaw-2807	362	1	101	CARDINAL
taxlaw-2807	363	1	121	CARDINAL
taxlaw-2807	363	2	west supp	GPE
taxlaw-2807	364	1	2010	DATE
taxlaw-2807	365	1	102	CARDINAL
taxlaw-2807	365	2	lawrence zelenak	PERSON
taxlaw-2807	365	3	82	CARDINAL
taxlaw-2807	365	4	88	DATE
taxlaw-2807	365	5	oct. 12, 2009	DATE
taxlaw-2807	365	6	the united states	GPE
taxlaw-2807	366	1	60	CARDINAL
taxlaw-2807	366	2	columbia	ORG
taxlaw-2807	367	1	second	ORDINAL
taxlaw-2807	375	1	107	CARDINAL
taxlaw-2807	376	1	103	CARDINAL
taxlaw-2807	376	2	terrence r. chorvat	PERSON
taxlaw-2807	376	3	38	CARDINAL
taxlaw-2807	376	4	l. rev	PERSON
taxlaw-2807	376	5	239	CARDINAL
taxlaw-2807	376	6	242	CARDINAL
taxlaw-2807	376	7	283	CARDINAL
taxlaw-2807	376	8	2003	DATE
taxlaw-2807	376	9	deborah h. schenk	PERSON
taxlaw-2807	376	10	53	CARDINAL
taxlaw-2807	376	11	423	CARDINAL
taxlaw-2807	376	12	430	CARDINAL
taxlaw-2807	376	13	35	CARDINAL
taxlaw-2807	376	14	david a. weisbach	PERSON
taxlaw-2807	376	15	58	CARDINAL
taxlaw-2807	376	16	1 (2004	DATE
taxlaw-2807	376	17	lawrence zelenak	PERSON
taxlaw-2807	376	18	59	CARDINAL
taxlaw-2807	376	19	smu	ORG
taxlaw-2807	376	20	l. rev	PERSON
taxlaw-2807	376	21	879, 891–95 (	PERCENT
taxlaw-2807	376	22	2006	DATE
taxlaw-2807	377	1	104	CARDINAL
taxlaw-2807	377	2	29	CARDINAL
taxlaw-2807	378	1	105	CARDINAL
taxlaw-2807	378	2	ilan benshalom	PERSON
taxlaw-2807	378	3	39	CARDINAL
taxlaw-2807	378	4	walter blum & harry kalven	ORG
taxlaw-2807	378	5	19	CARDINAL
taxlaw-2807	379	1	l. rev	PERSON
taxlaw-2807	380	1	417	CARDINAL
taxlaw-2807	380	2	427–31	DATE
taxlaw-2807	380	3	437–39	DATE
taxlaw-2807	380	4	1952);land	CARDINAL
taxlaw-2807	380	5	29	CARDINAL
taxlaw-2807	380	6	51	CARDINAL
taxlaw-2807	380	7	1	CARDINAL
taxlaw-2807	380	8	4	CARDINAL
taxlaw-2807	380	9	106	CARDINAL
taxlaw-2807	380	10	leandra lederman	PERSON
taxlaw-2807	380	11	65	CARDINAL
taxlaw-2807	380	12	ohio st.	GPE
taxlaw-2807	380	13	l.j. 1401	ORG
taxlaw-2807	380	14	1435–44	DATE
taxlaw-2807	380	15	2004	DATE
taxlaw-2807	381	1	107	CARDINAL
taxlaw-2807	381	2	david f. bradford	PERSON
taxlaw-2807	381	3	50	CARDINAL
taxlaw-2807	381	4	731	CARDINAL
taxlaw-2807	381	5	769	CARDINAL
taxlaw-2807	381	6	1995	DATE
taxlaw-2807	381	7	david m. schizer	PERSON
taxlaw-2807	381	8	101	CARDINAL
taxlaw-2807	382	1	l. rev	PERSON
taxlaw-2807	382	2	1312	CARDINAL
taxlaw-2807	382	3	2001	DATE
taxlaw-2807	383	1	108	CARDINAL
taxlaw-2807	383	2	supra	PERSON
taxlaw-2807	383	3	7	CARDINAL
taxlaw-2807	383	4	1115–16	CARDINAL
taxlaw-2807	384	1	bankman & weisbach	ORG
taxlaw-2807	384	2	7	CARDINAL
taxlaw-2807	384	3	78991	DATE
taxlaw-2807	384	4	dan shaviro’s	PERSON
taxlaw-2807	385	1	2011	DATE
taxlaw-2807	385	2	61	CARDINAL
taxlaw-2807	386	1	the united states	GPE
taxlaw-2807	386	2	today	DATE
taxlaw-2807	393	1	first	ORDINAL
taxlaw-2807	394	1	second	ORDINAL
taxlaw-2807	397	1	third	ORDINAL
taxlaw-2807	401	1	fourth	ORDINAL
taxlaw-2807	401	2	109	CARDINAL
taxlaw-2807	402	1	bankman & weisbach	ORG
taxlaw-2807	402	2	7	CARDINAL
taxlaw-2807	402	3	791–94	CARDINAL
taxlaw-2807	404	1	daniel halperin	PERSON
taxlaw-2807	404	2	70	CARDINAL
taxlaw-2807	404	3	309	CARDINAL
taxlaw-2807	404	4	310–11	CARDINAL
taxlaw-2807	404	5	sanchirico	ORG
taxlaw-2807	404	6	6	CARDINAL
taxlaw-2807	404	7	110	CARDINAL
taxlaw-2807	404	8	111	CARDINAL
taxlaw-2807	404	9	162	CARDINAL
taxlaw-2807	405	1	112	CARDINAL
taxlaw-2807	406	1	113	CARDINAL
taxlaw-2807	406	2	167–170	CARDINAL
taxlaw-2807	407	1	114	CARDINAL
taxlaw-2807	407	2	arthur b. kennickell	PERSON
taxlaw-2807	407	3	us	GPE
taxlaw-2807	407	4	1989	DATE
taxlaw-2807	407	5	2001	DATE
taxlaw-2807	407	6	int’l	NORP
taxlaw-2807	407	7	19	CARDINAL
taxlaw-2807	407	8	53–54	DATE
taxlaw-2807	407	9	edward n. wolff ed.	PERSON
taxlaw-2807	407	10	2006	DATE
taxlaw-2807	407	11	2001	DATE
taxlaw-2807	407	12	78%	PERCENT
taxlaw-2807	407	13	62	CARDINAL
taxlaw-2807	407	14	columbia	ORG
taxlaw-2807	411	1	two	CARDINAL
taxlaw-2807	412	1	two	CARDINAL
taxlaw-2807	416	1	half	CARDINAL
taxlaw-2807	416	2	only about 10%	PERCENT
taxlaw-2807	416	3	1%	PERCENT
taxlaw-2807	417	1	115	CARDINAL
taxlaw-2807	417	2	daniel n. shaviro	PERSON
taxlaw-2807	417	3	53	CARDINAL
taxlaw-2807	417	4	397	CARDINAL
taxlaw-2807	417	5	398–403	CARDINAL
taxlaw-2807	417	6	2000	DATE
taxlaw-2807	418	1	116	CARDINAL
taxlaw-2807	418	2	ronald dworkin	PERSON
taxlaw-2807	419	1	2	CARDINAL
taxlaw-2807	419	2	10	CARDINAL
taxlaw-2807	422	1	283	CARDINAL
taxlaw-2807	422	2	1981	DATE
taxlaw-2807	423	1	117	CARDINAL
taxlaw-2807	423	2	john rawls	PERSON
taxlaw-2807	423	3	1999	DATE
taxlaw-2807	424	1	118	CARDINAL
taxlaw-2807	424	2	martha c. nussbaum	PERSON
taxlaw-2807	424	3	2006	DATE
taxlaw-2807	424	4	amartya sen	PERSON
taxlaw-2807	424	5	1999	DATE
taxlaw-2807	425	1	119	CARDINAL
taxlaw-2807	426	1	matthew d. adler &	ORG
taxlaw-2807	426	2	chris william sanchirico	PERSON
taxlaw-2807	426	3	155	CARDINAL
taxlaw-2807	426	4	l. rev	PERSON
taxlaw-2807	426	5	279	CARDINAL
taxlaw-2807	426	6	282	CARDINAL
taxlaw-2807	426	7	2006	DATE
taxlaw-2807	428	1	296–97	DATE
taxlaw-2807	430	1	282	CARDINAL
taxlaw-2807	430	2	120	CARDINAL
taxlaw-2807	430	3	adler & sanchirico	ORG
taxlaw-2807	430	4	119	CARDINAL
taxlaw-2807	430	5	282–83	CARDINAL
taxlaw-2807	430	6	louis kaplow	PERSON
taxlaw-2807	430	7	51	CARDINAL
taxlaw-2807	430	8	35	CARDINAL
taxlaw-2807	430	9	39	DATE
taxlaw-2807	430	10	1995	DATE
taxlaw-2807	430	11	supra	PERSON
taxlaw-2807	430	12	115	CARDINAL
taxlaw-2807	430	13	398–403	CARDINAL
taxlaw-2807	430	14	david	PERSON
taxlaw-2807	430	15	9	CARDINAL
taxlaw-2807	430	16	43–44	CARDINAL
taxlaw-2807	430	17	aug. 23, 2007	DATE
taxlaw-2807	432	1	2011	DATE
taxlaw-2807	432	2	63	CARDINAL
taxlaw-2807	442	1	one	CARDINAL
taxlaw-2807	449	1	only two	CARDINAL
taxlaw-2807	450	1	first	ORDINAL
taxlaw-2807	450	2	louis kaplow	PERSON
taxlaw-2807	450	3	121	CARDINAL
taxlaw-2807	450	4	cunningham & schenk	ORG
taxlaw-2807	450	5	supra	PERSON
taxlaw-2807	450	6	9	CARDINAL
taxlaw-2807	450	7	801–02	CARDINAL
taxlaw-2807	450	8	1	CARDINAL
taxlaw-2807	450	9	781	CARDINAL
taxlaw-2807	450	10	supra	PERSON
taxlaw-2807	450	11	9	CARDINAL
taxlaw-2807	450	12	503	CARDINAL
taxlaw-2807	450	13	schenk	ORG
taxlaw-2807	450	14	supra	PERSON
taxlaw-2807	450	15	12	CARDINAL
taxlaw-2807	450	16	364	CARDINAL
taxlaw-2807	450	17	supra	PERSON
taxlaw-2807	450	18	9	CARDINAL
taxlaw-2807	450	19	1144	CARDINAL
taxlaw-2807	450	20	1153–54	DATE
taxlaw-2807	450	21	1158–60	CARDINAL
taxlaw-2807	450	22	1	CARDINAL
taxlaw-2807	450	23	7	CARDINAL
taxlaw-2807	450	24	zelinsky	ORG
taxlaw-2807	450	25	supra	PERSON
taxlaw-2807	450	26	8	CARDINAL
taxlaw-2807	450	27	876	CARDINAL
taxlaw-2807	450	28	889	CARDINAL
taxlaw-2807	450	29	122	CARDINAL
taxlaw-2807	450	30	louis kaplow	PERSON
taxlaw-2807	450	31	80	CARDINAL
taxlaw-2807	451	1	l. rev	PERSON
taxlaw-2807	451	2	1477	CARDINAL
taxlaw-2807	451	3	1994	DATE
taxlaw-2807	453	1	louis kaplow	PERSON
taxlaw-2807	453	2	64	CARDINAL
taxlaw-2807	456	1	123	CARDINAL
taxlaw-2807	456	2	second	ORDINAL
taxlaw-2807	462	1	86	CARDINAL
taxlaw-2807	464	1	papers &	ORG
taxlaw-2807	464	2	347	CARDINAL
taxlaw-2807	464	3	1996	DATE
taxlaw-2807	465	1	123	CARDINAL
taxlaw-2807	465	2	122	CARDINAL
taxlaw-2807	465	3	1512–14	DATE
taxlaw-2807	466	1	15	CARDINAL
taxlaw-2807	466	2	1542–49	ORG
taxlaw-2807	467	1	124	CARDINAL
taxlaw-2807	467	2	supra	PERSON
taxlaw-2807	467	3	120	CARDINAL
taxlaw-2807	467	4	36–37	CARDINAL
taxlaw-2807	468	1	125	CARDINAL
taxlaw-2807	468	2	lawrence zelenak	PERSON
taxlaw-2807	468	3	51	CARDINAL
taxlaw-2807	468	4	1,	PERCENT
taxlaw-2807	468	5	5	CARDINAL
taxlaw-2807	468	6	1995	DATE
taxlaw-2807	468	7	supra	PERSON
taxlaw-2807	468	8	120	CARDINAL
taxlaw-2807	469	1	126	CARDINAL
taxlaw-2807	469	2	benshalom & stead	ORG
taxlaw-2807	469	3	15	CARDINAL
taxlaw-2807	469	4	1527–29	CARDINAL
taxlaw-2807	470	1	127	CARDINAL
taxlaw-2807	470	2	122	CARDINAL
taxlaw-2807	470	3	1504	DATE
taxlaw-2807	471	1	128	CARDINAL
taxlaw-2807	474	1	129	CARDINAL
taxlaw-2807	474	2	margaret radin	PERSON
taxlaw-2807	475	1	margaret j. radin	PERSON
taxlaw-2807	475	2	34	CARDINAL
taxlaw-2807	475	3	stan	PERSON
taxlaw-2807	476	1	l. rev	PERSON
taxlaw-2807	476	2	957	CARDINAL
taxlaw-2807	476	3	958	CARDINAL
taxlaw-2807	476	4	1982	DATE
taxlaw-2807	480	1	stephanie m. stern	PERSON
taxlaw-2807	480	2	107	CARDINAL
taxlaw-2807	481	1	l. rev	PERSON
taxlaw-2807	481	2	1093	CARDINAL
taxlaw-2807	481	3	1110–24	CARDINAL
taxlaw-2807	481	4	2009	DATE
taxlaw-2807	482	1	2011	DATE
taxlaw-2807	482	2	65	CARDINAL
taxlaw-2807	483	1	the new york times	ORG
taxlaw-2807	489	1	first	ORDINAL
taxlaw-2807	491	1	second	ORDINAL
taxlaw-2807	491	2	investors).134	TIME
taxlaw-2807	496	1	two	CARDINAL
taxlaw-2807	496	2	130	CARDINAL
taxlaw-2807	498	1	267	CARDINAL
taxlaw-2807	499	1	2010	DATE
taxlaw-2807	500	1	131	CARDINAL
taxlaw-2807	500	2	114	CARDINAL
taxlaw-2807	500	3	53–55	CARDINAL
taxlaw-2807	502	1	132	CARDINAL
taxlaw-2807	502	2	185–199	CARDINAL
taxlaw-2807	503	1	133	CARDINAL
taxlaw-2807	503	2	205–206	CARDINAL
taxlaw-2807	504	1	134	CARDINAL
taxlaw-2807	504	2	142	CARDINAL
taxlaw-2807	505	1	66	CARDINAL
taxlaw-2807	505	2	one	CARDINAL
taxlaw-2807	505	3	one million dollars	MONEY
taxlaw-2807	505	4	silicon valley ceos	LOC
taxlaw-2807	506	1	one million dollars	MONEY
taxlaw-2807	506	2	fifteen minutes	TIME
taxlaw-2807	508	1	two	CARDINAL
taxlaw-2807	516	1	one	CARDINAL
taxlaw-2807	518	1	135	CARDINAL
taxlaw-2807	518	2	around 5 million dollars	MONEY
taxlaw-2807	519	1	136	CARDINAL
taxlaw-2807	522	1	2011	DATE
taxlaw-2807	522	2	67	CARDINAL
taxlaw-2807	532	1	137	CARDINAL
taxlaw-2807	532	2	ilan benshalom	PERSON
taxlaw-2807	532	3	85	CARDINAL
taxlaw-2807	533	1	l. rev	PERSON
taxlaw-2807	533	2	1	CARDINAL
taxlaw-2807	533	3	34–36	CARDINAL
taxlaw-2807	533	4	2010	DATE
taxlaw-2807	534	1	138	CARDINAL
taxlaw-2807	534	2	supra	PERSON
taxlaw-2807	534	3	116–118	CARDINAL
taxlaw-2807	535	1	139	CARDINAL
taxlaw-2807	537	1	supra	PERSON
taxlaw-2807	537	2	118	CARDINAL
taxlaw-2807	538	1	140	CARDINAL
taxlaw-2807	540	1	7-9	CARDINAL
taxlaw-2807	540	2	21, 2009	DATE
taxlaw-2807	541	1	margaret j. radin	PERSON
taxlaw-2807	541	2	1996	DATE
taxlaw-2807	544	1	141	CARDINAL
taxlaw-2807	544	2	129	CARDINAL
taxlaw-2807	544	3	959–60	CARDINAL
taxlaw-2807	545	1	68	CARDINAL
taxlaw-2807	545	2	columbia	ORG
taxlaw-2807	546	1	two	CARDINAL
taxlaw-2807	554	1	first	ORDINAL
taxlaw-2807	559	1	first	ORDINAL
taxlaw-2807	561	1	second	ORDINAL
taxlaw-2807	561	2	two	CARDINAL
taxlaw-2807	561	3	1,000	MONEY
taxlaw-2807	563	1	third	ORDINAL
taxlaw-2807	563	2	one	CARDINAL
taxlaw-2807	565	1	142	CARDINAL
taxlaw-2807	566	1	daniel kahneman	PERSON
taxlaw-2807	566	2	98	CARDINAL
taxlaw-2807	567	1	1325	CARDINAL
taxlaw-2807	567	2	1328	CARDINAL
taxlaw-2807	567	3	1990	DATE
taxlaw-2807	568	1	143	CARDINAL
taxlaw-2807	569	1	144	CARDINAL
taxlaw-2807	570	1	145	CARDINAL
taxlaw-2807	570	2	jacob nussim	PERSON
taxlaw-2807	571	1	2011	DATE
taxlaw-2807	571	2	69	CARDINAL
taxlaw-2807	574	1	two	CARDINAL
taxlaw-2807	590	1	146	CARDINAL
taxlaw-2807	591	1	147	CARDINAL
taxlaw-2807	591	2	114	CARDINAL
taxlaw-2807	591	3	53–55	CARDINAL
taxlaw-2807	593	1	70	CARDINAL
taxlaw-2807	597	1	joe	PERSON
taxlaw-2807	597	2	six	CARDINAL
taxlaw-2807	598	1	500,000	MONEY
taxlaw-2807	598	2	joe	PERSON
taxlaw-2807	598	3	5,000	MONEY
taxlaw-2807	598	4	500	MONEY
taxlaw-2807	601	1	joe	PERSON
taxlaw-2807	603	1	joe	PERSON
taxlaw-2807	614	1	only 148	CARDINAL
taxlaw-2807	617	1	2011	DATE
taxlaw-2807	617	2	71	CARDINAL
taxlaw-2807	617	3	joe	PERSON
taxlaw-2807	619	1	first	ORDINAL
taxlaw-2807	621	1	second	ORDINAL
taxlaw-2807	630	1	149	CARDINAL
taxlaw-2807	630	2	michael j. graetz	PERSON
taxlaw-2807	630	3	100 million	CARDINAL
taxlaw-2807	630	4	u.s.	GPE
taxlaw-2807	630	5	112	CARDINAL
taxlaw-2807	630	6	yale l.j.	PERSON
taxlaw-2807	630	7	261	CARDINAL
taxlaw-2807	630	8	270	CARDINAL
taxlaw-2807	630	9	2002	DATE
taxlaw-2807	631	1	150	CARDINAL
taxlaw-2807	632	1	anne l. alstott	PERSON
taxlaw-2807	632	2	108	CARDINAL
taxlaw-2807	633	1	l. rev	PERSON
taxlaw-2807	633	2	533	CARDINAL
taxlaw-2807	633	3	535	CARDINAL
taxlaw-2807	633	4	1995	DATE
taxlaw-2807	633	5	benshalom & stead	ORG
taxlaw-2807	633	6	15	CARDINAL
taxlaw-2807	633	7	1530–31	CARDINAL
taxlaw-2807	633	8	lawrence zelenak	PERSON
taxlaw-2807	633	9	55	CARDINAL
taxlaw-2807	633	10	duke l.j	PERSON
taxlaw-2807	633	11	1145	CARDINAL
taxlaw-2807	633	12	1179–80	DATE
taxlaw-2807	633	13	2006	DATE
taxlaw-2807	634	1	151	CARDINAL
taxlaw-2807	635	1	46	DATE
taxlaw-2807	636	1	152	CARDINAL
taxlaw-2807	636	2	world war ii	EVENT
taxlaw-2807	637	1	carolyn jones	PERSON
taxlaw-2807	637	2	world war ii	EVENT
taxlaw-2807	637	3	37 buff	PERSON
taxlaw-2807	638	1	l. rev	PERSON
taxlaw-2807	638	2	685	CARDINAL
taxlaw-2807	638	3	1989	DATE
taxlaw-2807	640	1	supra	PERSON
taxlaw-2807	640	2	149	CARDINAL
taxlaw-2807	640	3	281–99	CARDINAL
taxlaw-2807	641	1	72	CARDINAL
taxlaw-2807	642	1	two	CARDINAL
taxlaw-2807	643	1	one	CARDINAL
taxlaw-2807	644	1	more than $250,000	MONEY
taxlaw-2807	653	1	first	ORDINAL
taxlaw-2807	654	1	second	ORDINAL
taxlaw-2807	655	1	third	ORDINAL
taxlaw-2807	658	1	fourth	ORDINAL
taxlaw-2807	659	1	first	ORDINAL
taxlaw-2807	659	2	second	ORDINAL
taxlaw-2807	659	3	153	CARDINAL
taxlaw-2807	659	4	1	CARDINAL
taxlaw-2807	659	5	4	CARDINAL
taxlaw-2807	659	6	stanley s. surrey	PERSON
taxlaw-2807	659	7	83	CARDINAL
taxlaw-2807	660	1	l. rev	PERSON
taxlaw-2807	660	2	705	CARDINAL
taxlaw-2807	660	3	720–26	DATE
taxlaw-2807	660	4	1970	DATE
taxlaw-2807	661	1	154	CARDINAL
taxlaw-2807	661	2	115	CARDINAL
taxlaw-2807	662	1	2011	DATE
taxlaw-2807	662	2	73	CARDINAL
taxlaw-2807	663	1	third	ORDINAL
taxlaw-2807	663	2	fourth	ORDINAL
taxlaw-2807	664	1	one	CARDINAL
taxlaw-2807	668	1	first	ORDINAL
taxlaw-2807	668	2	two	CARDINAL
taxlaw-2807	672	1	action.157	DATE
taxlaw-2807	672	2	it.158	ORG
taxlaw-2807	673	1	155	CARDINAL
taxlaw-2807	673	2	supra note137	PERSON
taxlaw-2807	673	3	10–18	DATE
taxlaw-2807	674	1	156	CARDINAL
taxlaw-2807	675	1	34–36	CARDINAL
taxlaw-2807	676	1	157	CARDINAL
taxlaw-2807	676	2	robert nozick	PERSON
taxlaw-2807	676	3	149–74	CARDINAL
taxlaw-2807	676	4	1974	DATE
taxlaw-2807	677	1	158	CARDINAL
taxlaw-2807	677	2	charles o. galvin & boris i. bittker	ORG
taxlaw-2807	678	1	1969	DATE
taxlaw-2807	678	2	bankman & griffith	ORG
taxlaw-2807	678	3	supra	PERSON
taxlaw-2807	678	4	73	CARDINAL
taxlaw-2807	678	5	1946-47	DATE
taxlaw-2807	678	6	thomas d. griffith	PERSON
taxlaw-2807	678	7	45	CARDINAL
taxlaw-2807	678	8	l. rev	PERSON
taxlaw-2807	678	9	1363	CARDINAL
taxlaw-2807	678	10	1364	DATE
taxlaw-2807	678	11	2004	DATE
taxlaw-2807	678	12	supra	PERSON
taxlaw-2807	678	13	120	CARDINAL
taxlaw-2807	678	14	39	CARDINAL
taxlaw-2807	678	15	louis kaplow & steven shavell	ORG
taxlaw-2807	679	1	29	CARDINAL
taxlaw-2807	679	2	j.	PERSON
taxlaw-2807	680	1	821	CARDINAL
taxlaw-2807	680	2	2000	DATE
taxlaw-2807	680	3	kamin	PERSON
taxlaw-2807	680	4	47	DATE
taxlaw-2807	680	5	244	CARDINAL
taxlaw-2807	681	1	sugin	ORG
taxlaw-2807	681	2	64	CARDINAL
taxlaw-2807	681	3	2013–14	DATE
taxlaw-2807	682	1	kyle logue &	PERSON
taxlaw-2807	682	2	ronen avraham	PERSON
taxlaw-2807	682	3	56	CARDINAL
taxlaw-2807	682	4	157	CARDINAL
taxlaw-2807	682	5	208	CARDINAL
taxlaw-2807	682	6	2003	DATE
taxlaw-2807	683	1	lynn coronado	PERSON
taxlaw-2807	683	2	feb. 2000	DATE
taxlaw-2807	684	1	159	CARDINAL
taxlaw-2807	684	2	liam murphy & thomas nagel	ORG
taxlaw-2807	684	3	8 (2002	DATE
taxlaw-2807	685	1	74	CARDINAL
taxlaw-2807	685	2	american	NORP
taxlaw-2807	685	3	second	ORDINAL
taxlaw-2807	687	1	third	ORDINAL
taxlaw-2807	689	1	one	CARDINAL
taxlaw-2807	694	1	four	CARDINAL
taxlaw-2807	694	2	second	ORDINAL
taxlaw-2807	695	1	third	ORDINAL
taxlaw-2807	695	2	160	CARDINAL
taxlaw-2807	695	3	sugin	ORG
taxlaw-2807	695	4	64	CARDINAL
taxlaw-2807	695	5	2014 161	DATE
taxlaw-2807	695	6	47	DATE
taxlaw-2807	695	7	253	CARDINAL
taxlaw-2807	696	1	162	CARDINAL
taxlaw-2807	696	2	michael j. graetz	PERSON
taxlaw-2807	696	3	american	NORP
taxlaw-2807	696	4	58	CARDINAL
taxlaw-2807	696	5	fla	GPE
taxlaw-2807	697	1	l. rev	PERSON
taxlaw-2807	697	2	1043	CARDINAL
taxlaw-2807	697	3	1048	CARDINAL
taxlaw-2807	697	4	52	DATE
taxlaw-2807	697	5	2006	DATE
taxlaw-2807	698	1	163	CARDINAL
taxlaw-2807	698	2	153	CARDINAL
taxlaw-2807	699	1	173–175	CARDINAL
taxlaw-2807	700	1	164	CARDINAL
taxlaw-2807	700	2	joel slemrod	PERSON
taxlaw-2807	700	3	christian	NORP
taxlaw-2807	701	1	joel b. slemrod	PERSON
taxlaw-2807	701	2	christian traxler	PERSON
taxlaw-2807	701	3	8	CARDINAL
taxlaw-2807	701	4	dec. 2010	DATE
taxlaw-2807	701	5	http://ssrn.com/paper=1534586	PERSON
taxlaw-2807	701	6	165	CARDINAL
taxlaw-2807	702	1	214	CARDINAL
taxlaw-2807	703	1	166	CARDINAL
taxlaw-2807	703	2	i.a. 2011	DATE
taxlaw-2807	703	3	75	CARDINAL
taxlaw-2807	703	4	fourth	ORDINAL
taxlaw-2807	714	1	174	CARDINAL
taxlaw-2807	716	1	167	CARDINAL
taxlaw-2807	716	2	supra	PERSON
taxlaw-2807	716	3	107–110	CARDINAL
taxlaw-2807	717	1	168	CARDINAL
taxlaw-2807	717	2	153	CARDINAL
taxlaw-2807	718	1	169	CARDINAL
taxlaw-2807	718	2	graetz & schenk	ORG
taxlaw-2807	718	3	1	CARDINAL
taxlaw-2807	718	4	34–35	CARDINAL
taxlaw-2807	719	1	170	CARDINAL
taxlaw-2807	719	2	walter blum &	ORG
taxlaw-2807	719	3	harry kalven	PERSON
taxlaw-2807	719	4	supra	PERSON
taxlaw-2807	719	5	105	CARDINAL
taxlaw-2807	719	6	417	CARDINAL
taxlaw-2807	719	7	427–31	DATE
taxlaw-2807	720	1	171	CARDINAL
taxlaw-2807	721	1	430–31	DATE
taxlaw-2807	721	2	172	CARDINAL
taxlaw-2807	722	1	437–39	DATE
taxlaw-2807	722	2	an additional marginal hour	TIME
taxlaw-2807	723	1	173	CARDINAL
taxlaw-2807	723	2	bankman & griffith	ORG
taxlaw-2807	723	3	supra	PERSON
taxlaw-2807	723	4	73	CARDINAL
taxlaw-2807	723	5	1944–45	CARDINAL
taxlaw-2807	724	1	174	CARDINAL
taxlaw-2807	724	2	blum & kalven	ORG
taxlaw-2807	724	3	supra	PERSON
taxlaw-2807	724	4	170 105	CARDINAL
taxlaw-2807	724	5	444	CARDINAL
taxlaw-2807	724	6	76	CARDINAL
taxlaw-2807	724	7	columbia journal of tax law	ORG
taxlaw-2807	733	1	fourth	ORDINAL
taxlaw-2807	740	1	two	CARDINAL
taxlaw-2807	741	1	first	ORDINAL
taxlaw-2807	743	1	175	CARDINAL
taxlaw-2807	743	2	bankman & griffith	ORG
taxlaw-2807	743	3	supra	PERSON
taxlaw-2807	743	4	73	CARDINAL
taxlaw-2807	743	5	1909–10	CARDINAL
taxlaw-2807	744	1	176	CARDINAL
taxlaw-2807	744	2	blum & kalven	ORG
taxlaw-2807	744	3	supra	PERSON
taxlaw-2807	744	4	170	CARDINAL
taxlaw-2807	744	5	506–11	CARDINAL
taxlaw-2807	744	6	177	CARDINAL
taxlaw-2807	744	7	michael smart	PERSON
taxlaw-2807	745	1	178	CARDINAL
taxlaw-2807	746	1	102	CARDINAL
taxlaw-2807	747	1	205–206	CARDINAL
taxlaw-2807	748	1	2011	DATE
taxlaw-2807	748	2	77	CARDINAL
taxlaw-2807	749	1	second	ORDINAL
taxlaw-2807	752	1	181	CARDINAL
taxlaw-2807	761	1	179	CARDINAL
taxlaw-2807	762	1	180	CARDINAL
taxlaw-2807	762	2	15	CARDINAL
taxlaw-2807	762	3	1542–49	ORG
taxlaw-2807	763	1	181	CARDINAL
taxlaw-2807	763	2	bridget j. crawford	PERSON
taxlaw-2807	763	3	aug. 30, 2009	DATE
taxlaw-2807	765	1	debora l.	PERSON
taxlaw-2807	765	2	73	CARDINAL
taxlaw-2807	765	3	2006	DATE
taxlaw-2807	767	1	catherine waldby & robert mitchell	ORG
taxlaw-2807	767	2	161	CARDINAL
taxlaw-2807	767	3	2006	DATE
taxlaw-2807	767	4	182	CARDINAL
taxlaw-2807	767	5	brian galle	PERSON
taxlaw-2807	767	6	65	CARDINAL
taxlaw-2807	767	7	lee l. rev	PERSON
taxlaw-2807	767	8	1323	CARDINAL
taxlaw-2807	767	9	1327	DATE
taxlaw-2807	767	10	2008	DATE
taxlaw-2807	768	1	183	CARDINAL
taxlaw-2807	768	2	70	CARDINAL
taxlaw-2807	771	1	78	CARDINAL
taxlaw-2807	777	1	two	CARDINAL
taxlaw-2807	778	1	first	ORDINAL
taxlaw-2807	779	1	second	ORDINAL
taxlaw-2807	787	1	two	CARDINAL
taxlaw-2807	788	1	first	ORDINAL
taxlaw-2807	791	1	second	ORDINAL
taxlaw-2807	791	2	first	ORDINAL
taxlaw-2807	794	1	184	CARDINAL
taxlaw-2807	794	2	lee a. fennell	PERSON
taxlaw-2807	794	3	1994	DATE
taxlaw-2807	795	1	l. rev	PERSON
taxlaw-2807	795	2	235	CARDINAL
taxlaw-2807	795	3	1994	DATE
taxlaw-2807	796	1	2011	DATE
taxlaw-2807	796	2	79 a.	PERSON
taxlaw-2807	796	3	first	ORDINAL
taxlaw-2807	797	1	at least one	CARDINAL
taxlaw-2807	801	1	185	CARDINAL
taxlaw-2807	802	1	two	CARDINAL
taxlaw-2807	803	1	first	ORDINAL
taxlaw-2807	803	2	second	ORDINAL
taxlaw-2807	804	1	first	ORDINAL
taxlaw-2807	804	2	congress	ORG
taxlaw-2807	804	3	the u.s. treasury	ORG
taxlaw-2807	804	4	185	CARDINAL
taxlaw-2807	804	5	36	CARDINAL
taxlaw-2807	805	1	186	CARDINAL
taxlaw-2807	805	2	46	DATE
taxlaw-2807	806	1	187	CARDINAL
taxlaw-2807	808	1	michael s. knoll	PERSON
taxlaw-2807	808	2	49	CARDINAL
taxlaw-2807	809	1	l. rev	PERSON
taxlaw-2807	809	2	1 (1996	DATE
taxlaw-2807	810	1	188	CARDINAL
taxlaw-2807	810	2	one	CARDINAL
taxlaw-2807	812	1	163	CARDINAL
taxlaw-2807	813	1	2010	DATE
taxlaw-2807	814	1	189	CARDINAL
taxlaw-2807	815	1	469	CARDINAL
taxlaw-2807	815	2	2006	DATE
taxlaw-2807	816	1	hours	TIME
taxlaw-2807	818	1	graetz & schenk	ORG
taxlaw-2807	818	2	1	CARDINAL
taxlaw-2807	818	3	414–15	CARDINAL
taxlaw-2807	818	4	11	CARDINAL
taxlaw-2807	818	5	907	CARDINAL
taxlaw-2807	818	6	190	CARDINAL
taxlaw-2807	818	7	marvin a. chirelstein & lawrence a. zelenak	PERSON
taxlaw-2807	818	8	105	CARDINAL
taxlaw-2807	819	1	l. rev	PERSON
taxlaw-2807	819	2	1939,	DATE
taxlaw-2807	819	3	1951	DATE
taxlaw-2807	819	4	2005	DATE
taxlaw-2807	820	1	191	CARDINAL
taxlaw-2807	820	2	lawrence zelenak	PERSON
taxlaw-2807	820	3	the tax reform act of	LAW
taxlaw-2807	820	4	1986	DATE
taxlaw-2807	820	5	67 tex	QUANTITY
taxlaw-2807	820	6	l. rev	PERSON
taxlaw-2807	820	7	499	CARDINAL
taxlaw-2807	820	8	501	CARDINAL
taxlaw-2807	820	9	1989	DATE
taxlaw-2807	822	1	80	CARDINAL
taxlaw-2807	822	2	columbia	ORG
taxlaw-2807	828	1	second	ORDINAL
taxlaw-2807	829	1	one	CARDINAL
taxlaw-2807	829	2	future.196	NORP
taxlaw-2807	835	1	1986	DATE
taxlaw-2807	836	1	section 469	LAW
taxlaw-2807	838	1	469	CARDINAL
taxlaw-2807	840	1	192	CARDINAL
taxlaw-2807	840	2	supra	PERSON
taxlaw-2807	840	3	51–54	CARDINAL
taxlaw-2807	841	1	193	CARDINAL
taxlaw-2807	841	2	12	CARDINAL
taxlaw-2807	841	3	365	CARDINAL
taxlaw-2807	842	1	194	CARDINAL
taxlaw-2807	843	1	369	CARDINAL
taxlaw-2807	844	1	195	CARDINAL
taxlaw-2807	844	2	benshalom & stead	ORG
taxlaw-2807	844	3	15	CARDINAL
taxlaw-2807	844	4	1557	CARDINAL
taxlaw-2807	845	1	196	CARDINAL
taxlaw-2807	845	2	12	CARDINAL
taxlaw-2807	845	3	374	CARDINAL
taxlaw-2807	845	4	197	CARDINAL
taxlaw-2807	845	5	70	CARDINAL
taxlaw-2807	846	1	198	CARDINAL
taxlaw-2807	846	2	72	CARDINAL
taxlaw-2807	846	3	2011	DATE
taxlaw-2807	846	4	81	CARDINAL
taxlaw-2807	847	1	199	CARDINAL
taxlaw-2807	856	1	first	ORDINAL
taxlaw-2807	861	1	non-mark	NORP
taxlaw-2807	862	1	199	CARDINAL
taxlaw-2807	862	2	p. gergen	PERSON
taxlaw-2807	862	3	49	CARDINAL
taxlaw-2807	863	1	209	CARDINAL
taxlaw-2807	863	2	216	CARDINAL
taxlaw-2807	863	3	1994	DATE
taxlaw-2807	864	1	200	CARDINAL
taxlaw-2807	864	2	deborah h. schenk	PERSON
taxlaw-2807	864	3	57	CARDINAL
taxlaw-2807	864	4	503	CARDINAL
taxlaw-2807	864	5	504	CARDINAL
taxlaw-2807	864	6	2005	DATE
taxlaw-2807	865	1	201	CARDINAL
taxlaw-2807	866	1	202	CARDINAL
taxlaw-2807	867	1	schenk	PERSON
taxlaw-2807	867	2	supra	PERSON
taxlaw-2807	867	3	200	CARDINAL
taxlaw-2807	867	4	519	CARDINAL
taxlaw-2807	869	1	supra	PERSON
taxlaw-2807	869	2	9	CARDINAL
taxlaw-2807	869	3	supra	PERSON
taxlaw-2807	869	4	1	CARDINAL
taxlaw-2807	869	5	128	CARDINAL
taxlaw-2807	870	1	82	CARDINAL
taxlaw-2807	871	1	gill bates	PERSON
taxlaw-2807	874	1	years	DATE
taxlaw-2807	876	1	bates	PERSON
taxlaw-2807	877	1	first	ORDINAL
taxlaw-2807	877	2	second	ORDINAL
taxlaw-2807	886	1	203	CARDINAL
taxlaw-2807	886	2	200	CARDINAL
taxlaw-2807	886	3	527–28	CARDINAL
taxlaw-2807	887	1	204	CARDINAL
taxlaw-2807	887	2	gergen	GPE
taxlaw-2807	887	3	supra	PERSON
taxlaw-2807	887	4	199	CARDINAL
taxlaw-2807	887	5	211	CARDINAL
taxlaw-2807	888	1	205	CARDINAL
taxlaw-2807	890	1	114	CARDINAL
taxlaw-2807	890	2	53–55	CARDINAL
taxlaw-2807	891	1	206	CARDINAL
taxlaw-2807	892	1	2011	DATE
taxlaw-2807	892	2	83	CARDINAL
taxlaw-2807	892	3	one	CARDINAL
taxlaw-2807	894	1	first	ORDINAL
taxlaw-2807	895	1	second	ORDINAL
taxlaw-2807	897	1	third	ORDINAL
taxlaw-2807	897	2	first	ORDINAL
taxlaw-2807	898	1	taxed.213	ORG
taxlaw-2807	901	1	207	CARDINAL
taxlaw-2807	901	2	12	CARDINAL
taxlaw-2807	901	3	396	CARDINAL
taxlaw-2807	902	1	208	CARDINAL
taxlaw-2807	902	2	43	CARDINAL
taxlaw-2807	902	3	1259–71	CARDINAL
taxlaw-2807	902	4	supra	PERSON
taxlaw-2807	902	5	33	CARDINAL
taxlaw-2807	902	6	1631	CARDINAL
taxlaw-2807	903	1	209	CARDINAL
taxlaw-2807	904	1	supra	PERSON
taxlaw-2807	904	2	33	CARDINAL
taxlaw-2807	904	3	1631–32	DATE
taxlaw-2807	905	1	210	CARDINAL
taxlaw-2807	905	2	supra	PERSON
taxlaw-2807	905	3	33	CARDINAL
taxlaw-2807	906	1	211	CARDINAL
taxlaw-2807	906	2	bankman & weisbach	ORG
taxlaw-2807	906	3	7	CARDINAL
taxlaw-2807	907	1	6	CARDINAL
taxlaw-2807	907	2	212	CARDINAL
taxlaw-2807	908	1	daniel n. shaviro	PERSON
taxlaw-2807	908	2	u.s.	GPE
taxlaw-2807	908	3	gov’t	GPE
taxlaw-2807	909	1	116–47 (2006	DATE
taxlaw-2807	910	1	213	CARDINAL
taxlaw-2807	910	2	alvin warren	PERSON
taxlaw-2807	910	3	89	CARDINAL
taxlaw-2807	910	4	yale l.j. 1081	PERSON
taxlaw-2807	910	5	1093-94	CARDINAL
taxlaw-2807	910	6	1980	DATE
taxlaw-2807	911	1	84	CARDINAL
taxlaw-2807	911	2	columbia	ORG
taxlaw-2807	912	1	today	DATE
taxlaw-2807	915	1	two	CARDINAL
taxlaw-2807	924	1	first	ORDINAL
taxlaw-2807	926	1	second	ORDINAL
taxlaw-2807	931	1	one	CARDINAL
taxlaw-2807	933	1	214	CARDINAL
taxlaw-2807	934	1	joe	PERSON
taxlaw-2807	934	2	six	CARDINAL
taxlaw-2807	935	1	2001	DATE
taxlaw-2807	936	1	215	CARDINAL
taxlaw-2807	936	2	42.2	CARDINAL
taxlaw-2807	936	3	35.9	CARDINAL
taxlaw-2807	936	4	47.9	CARDINAL
taxlaw-2807	936	5	45.1 #2	MONEY
taxlaw-2807	936	6	57.8	CARDINAL
taxlaw-2807	936	7	54.9 #3	MONEY
taxlaw-2807	936	8	4.2	CARDINAL
taxlaw-2807	936	9	6.1	CARDINAL
taxlaw-2807	936	10	4.6 #4	MONEY
taxlaw-2807	936	11	4.7	CARDINAL
taxlaw-2807	936	12	0.5 2.3	CARDINAL
taxlaw-2807	936	13	6.5	CARDINAL
taxlaw-2807	936	14	5	MONEY
taxlaw-2807	936	15	16.9 1.1	CARDINAL
taxlaw-2807	936	16	18 33.5	CARDINAL
taxlaw-2807	936	17	6	MONEY
taxlaw-2807	936	18	1+3+4	DATE
taxlaw-2807	936	19	51.1 21.2	CARDINAL
taxlaw-2807	936	20	42.4	CARDINAL
taxlaw-2807	936	21	61.1	CARDINAL
taxlaw-2807	936	22	56.2 #7	MONEY
taxlaw-2807	936	23	2	CARDINAL
taxlaw-2807	936	24	32	CARDINAL
taxlaw-2807	936	25	31.4	CARDINAL
taxlaw-2807	936	26	20.9	CARDINAL
taxlaw-2807	936	27	10.3 #8	MONEY
taxlaw-2807	936	28	5	CARDINAL
taxlaw-2807	936	29	16.9	CARDINAL
taxlaw-2807	936	30	33.5	CARDINAL
taxlaw-2807	936	31	6+7+8)	DATE
taxlaw-2807	936	32	114	CARDINAL
taxlaw-2807	936	33	53–55	CARDINAL