id sid eid entity type taxlaw-2809 1 1 lusztig3-1-3 EVENT taxlaw-2809 1 2 tamar e. lusztig PERSON taxlaw-2809 2 1 february 2010 DATE taxlaw-2809 2 2 213 CARDINAL taxlaw-2809 4 1 1990 DATE taxlaw-2809 4 2 congress ORG taxlaw-2809 4 3 213 CARDINAL taxlaw-2809 6 1 o’donnabhain GPE taxlaw-2809 8 1 213 CARDINAL taxlaw-2809 9 1 213 CARDINAL taxlaw-2809 10 1 2012 DATE taxlaw-2809 10 2 columbia law school ORG taxlaw-2809 11 1 michael j. graetz PERSON taxlaw-2809 12 1 the columbia journal of tax law ORG taxlaw-2809 13 1 2011 DATE taxlaw-2809 14 1 87 CARDINAL taxlaw-2809 14 2 88
 ii CARDINAL taxlaw-2809 14 3 88 CARDINAL taxlaw-2809 14 4 88 CARDINAL taxlaw-2809 14 5 89 CARDINAL taxlaw-2809 15 1 92 CARDINAL taxlaw-2809 16 1 95
 a. PERCENT taxlaw-2809 16 2 95 CARDINAL taxlaw-2809 16 3 1 CARDINAL taxlaw-2809 16 4 95 CARDINAL taxlaw-2809 16 5 2 CARDINAL taxlaw-2809 16 6 98 CARDINAL taxlaw-2809 17 1 99
 1 CARDINAL taxlaw-2809 18 1 99
 CARDINAL taxlaw-2809 18 2 2 CARDINAL taxlaw-2809 19 1 100 CARDINAL taxlaw-2809 20 1 o’donnabhain PERSON taxlaw-2809 21 1 103 CARDINAL taxlaw-2809 21 2 the internal revenue service ORG taxlaw-2809 21 3 103 CARDINAL taxlaw-2809 21 4 105 CARDINAL taxlaw-2809 21 5 108 CARDINAL taxlaw-2809 21 6 111 CARDINAL taxlaw-2809 21 7 88 CARDINAL taxlaw-2809 21 8 i. PERSON taxlaw-2809 21 9 o’donnabhain GPE taxlaw-2809 21 10 1 CARDINAL taxlaw-2809 21 11 213 CARDINAL taxlaw-2809 22 1 srs GPE taxlaw-2809 24 1 7.5% PERCENT taxlaw-2809 24 2 10% PERCENT taxlaw-2809 25 1 1990 DATE taxlaw-2809 25 2 congress ORG taxlaw-2809 25 3 213 CARDINAL taxlaw-2809 29 1 213 CARDINAL taxlaw-2809 30 1 two CARDINAL taxlaw-2809 32 1 o’donnabhain GPE taxlaw-2809 32 2 srs GPE taxlaw-2809 33 1 213 CARDINAL taxlaw-2809 35 1 stanley surrey.5 PERSON taxlaw-2809 35 2 paul mcdaniel PERSON taxlaw-2809 35 3 surrey PERSON taxlaw-2809 35 4 mcdaniel PERSON taxlaw-2809 35 5 1 134 CARDINAL taxlaw-2809 35 6 2010 DATE taxlaw-2809 35 7 acq. GPE taxlaw-2809 35 8 2011 CARDINAL taxlaw-2809 35 9 47 CARDINAL taxlaw-2809 36 1 2 CARDINAL taxlaw-2809 36 2 2 i.r.c QUANTITY taxlaw-2809 37 1 west supp LOC taxlaw-2809 38 1 2010 DATE taxlaw-2809 39 1 west supp GPE taxlaw-2809 40 1 2010 DATE taxlaw-2809 41 1 3 CARDINAL taxlaw-2809 41 2 4 CARDINAL taxlaw-2809 41 3 william d. andrews PERSON taxlaw-2809 41 4 86 CARDINAL taxlaw-2809 42 1 l. rev PERSON taxlaw-2809 42 2 309 CARDINAL taxlaw-2809 42 3 317 CARDINAL taxlaw-2809 42 4 1972 DATE taxlaw-2809 43 1 5 CARDINAL taxlaw-2809 43 2 stanley s. surrey PERSON taxlaw-2809 43 3 paul r. mcdaniel PERSON taxlaw-2809 43 4 1985 DATE taxlaw-2809 44 1 6id ORDINAL taxlaw-2809 45 1 3 CARDINAL taxlaw-2809 45 2 two CARDINAL taxlaw-2809 46 1 first ORDINAL taxlaw-2809 47 1 second ORDINAL taxlaw-2809 48 1 2011 DATE taxlaw-2809 48 2 89 CARDINAL taxlaw-2809 49 1 7 CARDINAL taxlaw-2809 49 2 mcdaniel PERSON taxlaw-2809 49 3 two CARDINAL taxlaw-2809 49 4 first ORDINAL taxlaw-2809 49 5 the standard deduction.11 second DATE taxlaw-2809 49 6 provisions.13 ORG taxlaw-2809 49 7 annual DATE taxlaw-2809 53 1 1972 DATE taxlaw-2809 53 2 williams andrews.16 andrews PERSON taxlaw-2809 53 3 haig-simons ORG taxlaw-2809 53 4 henry simons PERSON taxlaw-2809 55 1 d. NORP taxlaw-2809 56 1 david a. weisbach PERSON taxlaw-2809 56 2 jacob nussim PERSON taxlaw-2809 56 3 113 CARDINAL taxlaw-2809 56 4 1026-27 CARDINAL taxlaw-2809 57 1 8 CARDINAL taxlaw-2809 57 2 surrey & mcdaniel ORG taxlaw-2809 57 3 supra PERSON taxlaw-2809 57 4 5 CARDINAL taxlaw-2809 57 5 79-87 DATE taxlaw-2809 57 6 9 CARDINAL taxlaw-2809 57 7 79 CARDINAL taxlaw-2809 57 8 10 CARDINAL taxlaw-2809 58 1 d. NORP taxlaw-2809 58 2 andrews PERSON taxlaw-2809 58 3 supra PERSON taxlaw-2809 58 4 4 CARDINAL taxlaw-2809 58 5 310 CARDINAL taxlaw-2809 58 6 jeffrey h. kahn PERSON taxlaw-2809 58 7 2002 DATE taxlaw-2809 58 8 l. rev PERSON taxlaw-2809 59 1 mich GPE taxlaw-2809 59 2 st. u. GPE taxlaw-2809 60 1 c.l. 1, PERSON taxlaw-2809 60 2 4 DATE taxlaw-2809 61 1 11 CARDINAL taxlaw-2809 61 2 surrey & mcdaniel ORG taxlaw-2809 61 3 supra PERSON taxlaw-2809 61 4 5 CARDINAL taxlaw-2809 61 5 79 CARDINAL taxlaw-2809 61 6 thomas d. griffith PERSON taxlaw-2809 61 7 40 CARDINAL taxlaw-2809 61 8 hastings l.j PERSON taxlaw-2809 61 9 343 CARDINAL taxlaw-2809 61 10 352 CARDINAL taxlaw-2809 61 11 1989 DATE taxlaw-2809 62 1 griffith PERSON taxlaw-2809 62 2 supra PERSON taxlaw-2809 62 3 355-60 CARDINAL taxlaw-2809 63 1 12 CARDINAL taxlaw-2809 63 2 surrey & mcdaniel ORG taxlaw-2809 63 3 supra PERSON taxlaw-2809 63 4 5 CARDINAL taxlaw-2809 63 5 82-87 DATE taxlaw-2809 64 1 13 CARDINAL taxlaw-2809 65 1 111th NORP taxlaw-2809 65 2 fiscal years 2009-2013 DATE taxlaw-2809 66 1 2010 DATE taxlaw-2809 66 2 http://www.access.gpo.gov/congress/joint/hjoint01cp111.html DATE taxlaw-2809 66 3 mgmt. & budget ORG taxlaw-2809 66 4 fiscal year 2012 DATE taxlaw-2809 66 5 the united states GPE taxlaw-2809 66 6 239 CARDINAL taxlaw-2809 66 7 2011 DATE taxlaw-2809 67 1 14 CARDINAL taxlaw-2809 68 1 supra PERSON taxlaw-2809 68 2 13 CARDINAL taxlaw-2809 68 3 42 CARDINAL taxlaw-2809 68 4 mgmt. & budget ORG taxlaw-2809 68 5 13 CARDINAL taxlaw-2809 68 6 243 CARDINAL taxlaw-2809 68 7 15 CARDINAL taxlaw-2809 68 8 supra PERSON taxlaw-2809 68 9 10 CARDINAL taxlaw-2809 68 10 3-4 MONEY taxlaw-2809 71 1 16 CARDINAL taxlaw-2809 71 2 supra PERSON taxlaw-2809 71 3 4 CARDINAL taxlaw-2809 71 4 17 CARDINAL taxlaw-2809 72 1 320 CARDINAL taxlaw-2809 73 1 simons PERSON taxlaw-2809 73 2 robert haig’s PERSON taxlaw-2809 74 1 haig PERSON taxlaw-2809 74 2 two CARDINAL taxlaw-2809 75 1 robert m. haig et al. PERSON taxlaw-2809 75 2 7 CARDINAL taxlaw-2809 75 3 robert m. haig ed. PERSON taxlaw-2809 75 4 1921 DATE taxlaw-2809 76 1 90 CARDINAL taxlaw-2809 76 2 columbia ORG taxlaw-2809 77 1 andrews GPE taxlaw-2809 77 2 simons GPE taxlaw-2809 77 3 accumulation.21 simons ORG taxlaw-2809 78 1 22 CARDINAL taxlaw-2809 78 2 andrews PERSON taxlaw-2809 78 3 andrews PERSON taxlaw-2809 79 1 26 CARDINAL taxlaw-2809 79 2 andrews PERSON taxlaw-2809 80 1 18 CARDINAL taxlaw-2809 80 2 henry c. simons PERSON taxlaw-2809 80 3 50 CARDINAL taxlaw-2809 82 1 19 CARDINAL taxlaw-2809 82 2 andrews PERSON taxlaw-2809 82 3 supra PERSON taxlaw-2809 82 4 4 CARDINAL taxlaw-2809 82 5 324 CARDINAL taxlaw-2809 82 6 20 CARDINAL taxlaw-2809 82 7 327-31 DATE taxlaw-2809 82 8 william j. turnier PERSON taxlaw-2809 82 9 31 CARDINAL taxlaw-2809 83 1 l. rev PERSON taxlaw-2809 83 2 1703 CARDINAL taxlaw-2809 83 3 1706-07 DATE taxlaw-2809 83 4 1986 DATE taxlaw-2809 84 1 22 CARDINAL taxlaw-2809 84 2 andrews PERSON taxlaw-2809 84 3 supra PERSON taxlaw-2809 84 4 4 CARDINAL taxlaw-2809 84 5 325 CARDINAL taxlaw-2809 84 6 23 CARDINAL taxlaw-2809 85 1 313 CARDINAL taxlaw-2809 86 1 26 CARDINAL taxlaw-2809 87 1 331-43 CARDINAL taxlaw-2809 88 1 27 CARDINAL taxlaw-2809 89 1 335 CARDINAL taxlaw-2809 90 1 28 CARDINAL taxlaw-2809 91 1 334 CARDINAL taxlaw-2809 92 1 griffith PERSON taxlaw-2809 92 2 supra PERSON taxlaw-2809 92 3 11 CARDINAL taxlaw-2809 92 4 369-75 MONEY taxlaw-2809 92 5 andrews PERSON taxlaw-2809 92 6 andrews PERSON taxlaw-2809 93 1 29 CARDINAL taxlaw-2809 93 2 andrews PERSON taxlaw-2809 93 3 supra PERSON taxlaw-2809 93 4 4 CARDINAL taxlaw-2809 93 5 334 CARDINAL taxlaw-2809 94 1 50,000 MONEY taxlaw-2809 94 2 10,000 MONEY taxlaw-2809 94 3 only $40,000 MONEY taxlaw-2809 94 4 10,000 MONEY taxlaw-2809 95 1 louis kaplow PERSON taxlaw-2809 95 2 79 CARDINAL taxlaw-2809 96 1 l. rev PERSON taxlaw-2809 96 2 1485 CARDINAL taxlaw-2809 96 3 1493-94 CARDINAL taxlaw-2809 96 4 1991 DATE taxlaw-2809 96 5 213 CARDINAL taxlaw-2809 97 1 30 CARDINAL taxlaw-2809 97 2 mark g. kelman PERSON taxlaw-2809 97 3 31 CARDINAL taxlaw-2809 97 4 stan PERSON taxlaw-2809 98 1 l. rev PERSON taxlaw-2809 98 2 831 CARDINAL taxlaw-2809 98 3 859 CARDINAL taxlaw-2809 98 4 863 CARDINAL taxlaw-2809 99 1 2011 DATE taxlaw-2809 100 1 91 CARDINAL taxlaw-2809 100 2 andrews PERSON taxlaw-2809 100 3 principles.33 andrews PERSON taxlaw-2809 104 1 jeffrey kahn PERSON taxlaw-2809 104 2 satisfaction37 GPE taxlaw-2809 104 3 kahn PERSON taxlaw-2809 105 1 kahn PERSON taxlaw-2809 105 2 zero CARDINAL taxlaw-2809 106 1 38 CARDINAL taxlaw-2809 106 2 the standard tax brackets.40 however ORG taxlaw-2809 106 3 31 CARDINAL taxlaw-2809 106 4 andrews GPE taxlaw-2809 106 5 supra PERSON taxlaw-2809 106 6 4 CARDINAL taxlaw-2809 106 7 326 CARDINAL taxlaw-2809 107 1 32 CARDINAL taxlaw-2809 107 2 andrews PERSON taxlaw-2809 107 3 supra PERSON taxlaw-2809 107 4 4 CARDINAL taxlaw-2809 107 5 331-43 CARDINAL taxlaw-2809 108 1 33 CARDINAL taxlaw-2809 108 2 kahn ORG taxlaw-2809 108 3 supra PERSON taxlaw-2809 108 4 10 CARDINAL taxlaw-2809 108 5 14 DATE taxlaw-2809 109 1 35 CARDINAL taxlaw-2809 109 2 16 CARDINAL taxlaw-2809 110 1 36 CARDINAL taxlaw-2809 110 2 walter j. blum & harry kalven PERSON taxlaw-2809 110 3 jr. PERSON taxlaw-2809 110 4 19 CARDINAL taxlaw-2809 111 1 l. rev PERSON taxlaw-2809 112 1 417 CARDINAL taxlaw-2809 112 2 421 CARDINAL taxlaw-2809 112 3 1952 DATE taxlaw-2809 112 4 kahn ORG taxlaw-2809 112 5 supra PERSON taxlaw-2809 112 6 10 CARDINAL taxlaw-2809 112 7 21-23 CARDINAL taxlaw-2809 113 1 andrews PERSON taxlaw-2809 113 2 supra PERSON taxlaw-2809 113 3 4 CARDINAL taxlaw-2809 113 4 325 CARDINAL taxlaw-2809 114 1 37 kelman PERSON taxlaw-2809 114 2 supra PERSON taxlaw-2809 114 3 30 CARDINAL taxlaw-2809 114 4 834 CARDINAL taxlaw-2809 115 1 supra PERSON taxlaw-2809 115 2 21 CARDINAL taxlaw-2809 115 3 1730 CARDINAL taxlaw-2809 116 1 38 CARDINAL taxlaw-2809 116 2 supra PERSON taxlaw-2809 116 3 10 CARDINAL taxlaw-2809 116 4 27-29 DATE taxlaw-2809 116 5 39 CARDINAL taxlaw-2809 119 1 d. NORP taxlaw-2809 120 1 boris i. bittker PERSON taxlaw-2809 120 2 16 CARDINAL taxlaw-2809 120 3 193 CARDINAL taxlaw-2809 120 4 198 CARDINAL taxlaw-2809 120 5 1973 DATE taxlaw-2809 120 6 213 CARDINAL taxlaw-2809 120 7 kahn ORG taxlaw-2809 120 8 supra PERSON taxlaw-2809 120 9 10 CARDINAL taxlaw-2809 120 10 28 CARDINAL taxlaw-2809 121 1 42 CARDINAL taxlaw-2809 121 2 james e. jensen PERSON taxlaw-2809 121 3 60 CARDINAL taxlaw-2809 121 4 j. pol. PERSON taxlaw-2809 123 1 503 CARDINAL taxlaw-2809 123 2 503 CARDINAL taxlaw-2809 123 3 1952 DATE taxlaw-2809 123 4 supra PERSON taxlaw-2809 123 5 21 CARDINAL taxlaw-2809 123 6 1730-31 DATE taxlaw-2809 125 1 110th ORDINAL taxlaw-2809 125 2 24 CARDINAL taxlaw-2809 126 1 2008 DATE taxlaw-2809 126 2 andrews PERSON taxlaw-2809 126 3 supra PERSON taxlaw-2809 126 4 4 CARDINAL taxlaw-2809 126 5 supra PERSON taxlaw-2809 127 1 92 CARDINAL taxlaw-2809 128 1 kahn ORG taxlaw-2809 131 1 purview.46 NORP taxlaw-2809 133 1 1979 DATE taxlaw-2809 133 2 mark kelman PERSON taxlaw-2809 133 3 andrews.47 kelman PERSON taxlaw-2809 133 4 exist.48 NORP taxlaw-2809 133 5 income.49 kelman PERSON taxlaw-2809 133 6 andrews PERSON taxlaw-2809 135 1 kelman PERSON taxlaw-2809 135 2 andrews PERSON taxlaw-2809 136 1 first ORDINAL taxlaw-2809 136 2 kelman PERSON taxlaw-2809 136 3 health.51 second TIME taxlaw-2809 136 4 kelman PERSON taxlaw-2809 136 5 43 CARDINAL taxlaw-2809 136 6 kahn ORG taxlaw-2809 136 7 supra PERSON taxlaw-2809 136 8 10 CARDINAL taxlaw-2809 136 9 17 CARDINAL taxlaw-2809 136 10 27 CARDINAL taxlaw-2809 136 11 supra PERSON taxlaw-2809 136 12 21 CARDINAL taxlaw-2809 136 13 1706-07 DATE taxlaw-2809 139 1 97th ORDINAL taxlaw-2809 139 2 1982 DATE taxlaw-2809 139 3 24 DATE taxlaw-2809 140 1 1982 DATE taxlaw-2809 141 1 laura e. cunningham PERSON taxlaw-2809 141 2 national health insurance ORG taxlaw-2809 141 3 50 CARDINAL taxlaw-2809 141 4 237 CARDINAL taxlaw-2809 141 5 250-51 ( PERCENT taxlaw-2809 141 6 1995 DATE taxlaw-2809 141 7 213 CARDINAL taxlaw-2809 142 1 44 CARDINAL taxlaw-2809 142 2 kahn ORG taxlaw-2809 142 3 supra PERSON taxlaw-2809 142 4 10 CARDINAL taxlaw-2809 142 5 45 CARDINAL taxlaw-2809 143 1 110th ORDINAL taxlaw-2809 143 2 52 CARDINAL taxlaw-2809 143 3 2008 DATE taxlaw-2809 143 4 congress ORG taxlaw-2809 144 1 7.5 percent PERCENT taxlaw-2809 144 2 two CARDINAL taxlaw-2809 145 1 46 CARDINAL taxlaw-2809 145 2 supra PERSON taxlaw-2809 145 3 6-12 CARDINAL taxlaw-2809 146 1 47 CARDINAL taxlaw-2809 146 2 supra PERSON taxlaw-2809 146 3 30 CARDINAL taxlaw-2809 147 1 48 CARDINAL taxlaw-2809 148 1 834 CARDINAL taxlaw-2809 149 1 49 CARDINAL taxlaw-2809 151 1 862 CARDINAL taxlaw-2809 153 1 867 CARDINAL taxlaw-2809 154 1 2011 DATE taxlaw-2809 155 1 93 CARDINAL taxlaw-2809 157 1 55 CARDINAL taxlaw-2809 158 1 56 CARDINAL taxlaw-2809 158 2 kelman PERSON taxlaw-2809 159 1 louis kaplow PERSON taxlaw-2809 161 1 david a. weisbach PERSON taxlaw-2809 161 2 joseph nussim PERSON taxlaw-2809 161 3 52 CARDINAL taxlaw-2809 161 4 864 CARDINAL taxlaw-2809 162 1 43 CARDINAL taxlaw-2809 162 2 250-51 MONEY taxlaw-2809 163 1 53 CARDINAL taxlaw-2809 163 2 supra PERSON taxlaw-2809 163 3 30 CARDINAL taxlaw-2809 163 4 864 CARDINAL taxlaw-2809 163 5 866 CARDINAL taxlaw-2809 163 6 43 CARDINAL taxlaw-2809 163 7 250 CARDINAL taxlaw-2809 163 8 griffith ORG taxlaw-2809 163 9 supra PERSON taxlaw-2809 163 10 11 CARDINAL taxlaw-2809 163 11 371 CARDINAL taxlaw-2809 164 1 54 CARDINAL taxlaw-2809 164 2 supra PERSON taxlaw-2809 164 3 30 CARDINAL taxlaw-2809 164 4 866 CARDINAL taxlaw-2809 165 1 55 CARDINAL taxlaw-2809 165 2 cunningham ORG taxlaw-2809 165 3 43 CARDINAL taxlaw-2809 165 4 250 CARDINAL taxlaw-2809 166 1 56 CARDINAL taxlaw-2809 166 2 andrews PERSON taxlaw-2809 166 3 supra PERSON taxlaw-2809 166 4 4 CARDINAL taxlaw-2809 166 5 336 CARDINAL taxlaw-2809 168 1 57 CARDINAL taxlaw-2809 168 2 cunningham ORG taxlaw-2809 168 3 43 CARDINAL taxlaw-2809 168 4 250 CARDINAL taxlaw-2809 169 1 58 CARDINAL taxlaw-2809 169 2 29 CARDINAL taxlaw-2809 169 3 1493-99 DATE taxlaw-2809 170 1 43 CARDINAL taxlaw-2809 170 2 253 CARDINAL taxlaw-2809 170 3 section 213 LAW taxlaw-2809 170 4 supra PERSON taxlaw-2809 170 5 30 CARDINAL taxlaw-2809 170 6 832 CARDINAL taxlaw-2809 170 7 surrey & mcdaniel ORG taxlaw-2809 170 8 supra PERSON taxlaw-2809 170 9 5 CARDINAL taxlaw-2809 170 10 79 CARDINAL taxlaw-2809 172 1 andrew blair-stanek PERSON taxlaw-2809 172 2 26 CARDINAL taxlaw-2809 172 3 yale l. & pol’y ORG taxlaw-2809 172 4 309 CARDINAL taxlaw-2809 172 5 2007 DATE taxlaw-2809 174 1 59 CARDINAL taxlaw-2809 174 2 29 CARDINAL taxlaw-2809 174 3 1493-99 DATE taxlaw-2809 175 1 supra PERSON taxlaw-2809 175 2 42 CARDINAL taxlaw-2809 175 3 23 CARDINAL taxlaw-2809 177 1 robert k. lu PERSON taxlaw-2809 177 2 71 CARDINAL taxlaw-2809 177 3 s. cal PERSON taxlaw-2809 178 1 l. rev PERSON taxlaw-2809 179 1 845 CARDINAL taxlaw-2809 179 2 1998 DATE taxlaw-2809 180 1 60 CARDINAL taxlaw-2809 180 2 41 CARDINAL taxlaw-2809 180 3 199 CARDINAL taxlaw-2809 180 4 james m. buchanan PERSON taxlaw-2809 180 5 226 CARDINAL taxlaw-2809 180 6 3d CARDINAL taxlaw-2809 180 7 1970 DATE taxlaw-2809 181 1 61 CARDINAL taxlaw-2809 181 2 41 CARDINAL taxlaw-2809 181 3 199 CARDINAL taxlaw-2809 181 4 94 CARDINAL taxlaw-2809 181 5 columbia journal of tax law ORG taxlaw-2809 182 1 norms.62 NORP taxlaw-2809 183 1 66 CARDINAL taxlaw-2809 185 1 62 CARDINAL taxlaw-2809 185 2 7 CARDINAL taxlaw-2809 185 3 63 DATE taxlaw-2809 185 4 958 CARDINAL taxlaw-2809 188 1 64 CARDINAL taxlaw-2809 188 2 964 CARDINAL taxlaw-2809 189 1 963-64 DATE taxlaw-2809 190 1 j. clifton fleming PERSON taxlaw-2809 190 2 jr. ORG taxlaw-2809 190 3 robert j. peroni PERSON taxlaw-2809 190 4 27 CARDINAL taxlaw-2809 191 1 437 CARDINAL taxlaw-2809 191 2 468-84 CARDINAL taxlaw-2809 192 1 66 CARDINAL taxlaw-2809 192 2 7 CARDINAL taxlaw-2809 192 3 978 CARDINAL taxlaw-2809 193 1 daniel n. shaviro PERSON taxlaw-2809 193 2 57 CARDINAL taxlaw-2809 193 3 187 CARDINAL taxlaw-2809 193 4 207 CARDINAL taxlaw-2809 194 1 67 CARDINAL taxlaw-2809 194 2 weisbach & nussim ORG taxlaw-2809 194 3 7 CARDINAL taxlaw-2809 194 4 978 CARDINAL taxlaw-2809 194 5 68 CARDINAL taxlaw-2809 196 1 edward d. kleinbard PERSON taxlaw-2809 196 2 congress ORG taxlaw-2809 196 3 congress ORG taxlaw-2809 196 4 36 CARDINAL taxlaw-2809 196 5 ohio n.u.l ORG taxlaw-2809 196 6 1 CARDINAL taxlaw-2809 196 7 3 DATE taxlaw-2809 196 8 2010 DATE taxlaw-2809 198 1 congress ORG taxlaw-2809 199 1 69 CARDINAL taxlaw-2809 199 2 7 CARDINAL taxlaw-2809 199 3 975 CARDINAL taxlaw-2809 200 1 fleming & peroni ORG taxlaw-2809 200 2 supra PERSON taxlaw-2809 200 3 65 CARDINAL taxlaw-2809 200 4 469 CARDINAL taxlaw-2809 201 1 70 CARDINAL taxlaw-2809 201 2 7 CARDINAL taxlaw-2809 201 3 959 CARDINAL taxlaw-2809 201 4 95 CARDINAL taxlaw-2809 201 5 system.72 ORG taxlaw-2809 202 1 andrews PERSON taxlaw-2809 202 2 deduction.75 GPE taxlaw-2809 202 3 first ORDINAL taxlaw-2809 202 4 expenses.78 PERSON taxlaw-2809 202 5 kelman PERSON taxlaw-2809 202 6 general.80 GPE taxlaw-2809 202 7 1990 DATE taxlaw-2809 202 8 213 CARDINAL taxlaw-2809 202 9 deduction a. ORG taxlaw-2809 202 10 1 CARDINAL taxlaw-2809 202 11 section 213 LAW taxlaw-2809 202 12 72 DATE taxlaw-2809 202 13 73 CARDINAL taxlaw-2809 202 14 andrews GPE taxlaw-2809 202 15 supra PERSON taxlaw-2809 202 16 4 CARDINAL taxlaw-2809 202 17 337 CARDINAL taxlaw-2809 203 1 74 CARDINAL taxlaw-2809 204 1 41 CARDINAL taxlaw-2809 204 2 199 CARDINAL taxlaw-2809 204 3 griffith ORG taxlaw-2809 204 4 supra PERSON taxlaw-2809 204 5 11 CARDINAL taxlaw-2809 204 6 371 CARDINAL taxlaw-2809 204 7 kelman PERSON taxlaw-2809 204 8 supra PERSON taxlaw-2809 204 9 30 CARDINAL taxlaw-2809 204 10 876 CARDINAL taxlaw-2809 205 1 joel s. newman PERSON taxlaw-2809 205 2 53 CARDINAL taxlaw-2809 205 3 s. cal ORG taxlaw-2809 206 1 l. rev PERSON taxlaw-2809 206 2 787 CARDINAL taxlaw-2809 206 3 788-89 CARDINAL taxlaw-2809 206 4 1979 DATE taxlaw-2809 207 1 76 CARDINAL taxlaw-2809 207 2 41 CARDINAL taxlaw-2809 207 3 199 CARDINAL taxlaw-2809 208 1 supra PERSON taxlaw-2809 208 2 30 CARDINAL taxlaw-2809 208 3 876 CARDINAL taxlaw-2809 209 1 kahn ORG taxlaw-2809 209 2 supra PERSON taxlaw-2809 209 3 10 CARDINAL taxlaw-2809 209 4 31 CARDINAL taxlaw-2809 211 1 kelman PERSON taxlaw-2809 211 2 supra PERSON taxlaw-2809 211 3 30 CARDINAL taxlaw-2809 211 4 834 CARDINAL taxlaw-2809 212 1 81 CARDINAL taxlaw-2809 212 2 kahn ORG taxlaw-2809 212 3 supra PERSON taxlaw-2809 212 4 10 CARDINAL taxlaw-2809 212 5 29-31 DATE taxlaw-2809 212 6 congress ORG taxlaw-2809 214 1 james w. colliton PERSON taxlaw-2809 214 2 34 CARDINAL taxlaw-2809 214 3 wayne l. rev PERSON taxlaw-2809 214 4 1307 DATE taxlaw-2809 214 5 1310 DATE taxlaw-2809 214 6 1988 DATE taxlaw-2809 214 7 7.5% PERCENT taxlaw-2809 215 1 82 CARDINAL taxlaw-2809 215 2 83 CARDINAL taxlaw-2809 216 1 west supp LOC taxlaw-2809 217 1 2010 DATE taxlaw-2809 217 2 the taxable year DATE taxlaw-2809 219 1 7.5 percent PERCENT taxlaw-2809 220 1 96 CARDINAL taxlaw-2809 220 2 columbia ORG taxlaw-2809 220 3 7.5% PERCENT taxlaw-2809 220 4 10% PERCENT taxlaw-2809 221 1 50 MONEY taxlaw-2809 221 2 each night TIME taxlaw-2809 222 1 section 213(d)(9 LAW taxlaw-2809 226 1 262 CARDINAL taxlaw-2809 226 2 84 CARDINAL taxlaw-2809 227 1 west supp GPE taxlaw-2809 228 1 2010 DATE taxlaw-2809 229 1 85 CARDINAL taxlaw-2809 230 1 2006 DATE taxlaw-2809 231 1 86 CARDINAL taxlaw-2809 232 1 2006 DATE taxlaw-2809 233 1 32 CARDINAL taxlaw-2809 233 2 1959 DATE taxlaw-2809 233 3 los angeles GPE taxlaw-2809 233 4 new york city GPE taxlaw-2809 234 1 58 CARDINAL taxlaw-2809 234 2 533 CARDINAL taxlaw-2809 234 3 1958-2 DATE taxlaw-2809 234 4 108 CARDINAL taxlaw-2809 238 1 58 CARDINAL taxlaw-2809 238 2 1958-1 DATE taxlaw-2809 238 3 155 CARDINAL taxlaw-2809 239 1 87 CARDINAL taxlaw-2809 240 1 2006 DATE taxlaw-2809 244 1 2003-58 DATE taxlaw-2809 244 2 2003-1 DATE taxlaw-2809 244 3 959 CARDINAL taxlaw-2809 244 4 § 213(b ORG taxlaw-2809 247 1 43 CARDINAL taxlaw-2809 247 2 25 CARDINAL taxlaw-2809 247 3 88 CARDINAL taxlaw-2809 248 1 2006 DATE taxlaw-2809 249 1 89 CARDINAL taxlaw-2809 251 1 2006 DATE taxlaw-2809 252 1 91 CARDINAL taxlaw-2809 253 1 2006 DATE taxlaw-2809 255 1 92 CARDINAL taxlaw-2809 255 2 stringham GPE taxlaw-2809 255 3 comm’r CARDINAL taxlaw-2809 255 4 12 CARDINAL taxlaw-2809 255 5 584-85 CARDINAL taxlaw-2809 255 6 1949 DATE taxlaw-2809 256 1 one CARDINAL taxlaw-2809 257 1 2011 DATE taxlaw-2809 258 1 97 CARDINAL taxlaw-2809 259 1 havey v. commissioner,94 PERSON taxlaw-2809 259 2 the tax court ORG taxlaw-2809 262 1 incidental.96 ORG taxlaw-2809 262 2 jacobs v. commissioner ORG taxlaw-2809 262 3 213 CARDINAL taxlaw-2809 262 4 1 CARDINAL taxlaw-2809 262 5 2 CARDINAL taxlaw-2809 263 1 93 CARDINAL taxlaw-2809 265 1 1.213-1(e)(1)(ii CARDINAL taxlaw-2809 265 2 1979 DATE taxlaw-2809 266 1 62 CARDINAL taxlaw-2809 266 2 551 CARDINAL taxlaw-2809 266 3 1974 DATE taxlaw-2809 268 1 62 CARDINAL taxlaw-2809 268 2 1962-2 DATE taxlaw-2809 270 1 france GPE taxlaw-2809 270 2 comm’r CARDINAL taxlaw-2809 270 3 40 CARDINAL taxlaw-2809 271 1 508 CARDINAL taxlaw-2809 271 2 1980 DATE taxlaw-2809 271 3 aff’d per curiam ORG taxlaw-2809 271 4 690 CARDINAL taxlaw-2809 271 5 68 CARDINAL taxlaw-2809 271 6 6th ORDINAL taxlaw-2809 271 7 1982 DATE taxlaw-2809 271 8 comm’r CARDINAL taxlaw-2809 271 9 53 CARDINAL taxlaw-2809 271 10 487 CARDINAL taxlaw-2809 271 11 1969 DATE taxlaw-2809 271 12 adler v. comm’r PERSON taxlaw-2809 271 13 330 CARDINAL taxlaw-2809 271 14 91 CARDINAL taxlaw-2809 271 15 9th ORDINAL taxlaw-2809 271 16 1964 DATE taxlaw-2809 273 1 46 CARDINAL taxlaw-2809 274 1 1983 DATE taxlaw-2809 274 2 71 CARDINAL taxlaw-2809 274 3 644 CARDINAL taxlaw-2809 274 4 1979 DATE taxlaw-2809 275 1 94 12 TIME taxlaw-2809 275 2 409 CARDINAL taxlaw-2809 275 3 1949 DATE taxlaw-2809 276 1 95 CARDINAL taxlaw-2809 277 1 412 CARDINAL taxlaw-2809 278 1 96 CARDINAL taxlaw-2809 278 2 jacobs v. comm’r PERSON taxlaw-2809 278 3 62 CARDINAL taxlaw-2809 278 4 813 CARDINAL taxlaw-2809 278 5 1974 DATE taxlaw-2809 278 6 rabb v. comm’r PERSON taxlaw-2809 278 7 31 CARDINAL taxlaw-2809 279 1 cch PERSON taxlaw-2809 279 2 476 CARDINAL taxlaw-2809 279 3 1972 DATE taxlaw-2809 280 1 97 CARDINAL taxlaw-2809 280 2 62 CARDINAL taxlaw-2809 281 1 818 CARDINAL taxlaw-2809 282 1 98 CARDINAL taxlaw-2809 284 1 2002-19, 2002-16 DATE taxlaw-2809 285 1 778 CARDINAL taxlaw-2809 288 1 99-28 CARDINAL taxlaw-2809 288 2 1269 CARDINAL taxlaw-2809 289 1 98 CARDINAL taxlaw-2809 289 2 columbia ORG taxlaw-2809 292 1 section 213(d)(1)(d LAW taxlaw-2809 295 1 213 CARDINAL taxlaw-2809 297 1 213 CARDINAL taxlaw-2809 297 2 213 CARDINAL taxlaw-2809 297 3 medicare ORG taxlaw-2809 297 4 medicare ORG taxlaw-2809 297 5 medicaid ORG taxlaw-2809 297 6 213 CARDINAL taxlaw-2809 298 1 99 CARDINAL taxlaw-2809 298 2 jacobs ORG taxlaw-2809 298 3 62 CARDINAL taxlaw-2809 299 1 819 CARDINAL taxlaw-2809 300 1 comm’r CARDINAL taxlaw-2809 300 2 34 CARDINAL taxlaw-2809 301 1 1096 DATE taxlaw-2809 301 2 1975 DATE taxlaw-2809 302 1 100 CARDINAL taxlaw-2809 303 1 west supp LOC taxlaw-2809 304 1 2010 DATE taxlaw-2809 305 1 101 CARDINAL taxlaw-2809 305 2 2006 DATE taxlaw-2809 308 1 1.106-1 CARDINAL taxlaw-2809 309 1 102 CARDINAL taxlaw-2809 311 1 west supp GPE taxlaw-2809 312 1 2010 DATE taxlaw-2809 313 1 103 CARDINAL taxlaw-2809 313 2 58 CARDINAL taxlaw-2809 314 1 104 ORG taxlaw-2809 314 2 katherine t. pratt PERSON taxlaw-2809 315 1 89 CARDINAL taxlaw-2809 315 2 cornell l. rev PERSON taxlaw-2809 315 3 1121 CARDINAL taxlaw-2809 315 4 1170-71 CARDINAL taxlaw-2809 316 1 105 CARDINAL taxlaw-2809 316 2 42 CARDINAL taxlaw-2809 317 1 1395y(a)(1)(a CARDINAL taxlaw-2809 317 2 2000 DATE taxlaw-2809 317 3 medicare ORG taxlaw-2809 318 1 medicaid ORG taxlaw-2809 319 1 42 CARDINAL taxlaw-2809 320 1 1981 DATE taxlaw-2809 322 1 mark a. hall & gerard f. anderson PERSON taxlaw-2809 322 2 140 CARDINAL taxlaw-2809 322 3 l. rev PERSON taxlaw-2809 322 4 1637 DATE taxlaw-2809 322 5 1638 CARDINAL taxlaw-2809 322 6 1992 DATE taxlaw-2809 323 1 106 CARDINAL taxlaw-2809 323 2 93 CARDINAL taxlaw-2809 324 1 2011 DATE taxlaw-2809 325 1 99 CARDINAL taxlaw-2809 326 1 213 CARDINAL taxlaw-2809 327 1 107 CARDINAL taxlaw-2809 328 1 110 CARDINAL taxlaw-2809 328 2 213 CARDINAL taxlaw-2809 330 1 christian NORP taxlaw-2809 330 2 213 CARDINAL taxlaw-2809 331 1 1 CARDINAL taxlaw-2809 333 1 1990 DATE taxlaw-2809 337 1 section 213 LAW taxlaw-2809 337 2 107 CARDINAL taxlaw-2809 337 3 86-89 DATE taxlaw-2809 338 1 108 CARDINAL taxlaw-2809 339 1 62 CARDINAL taxlaw-2809 339 2 1962-2 DATE taxlaw-2809 340 1 109 CARDINAL taxlaw-2809 340 2 414 CARDINAL taxlaw-2809 340 3 448 CARDINAL taxlaw-2809 340 4 6th ORDINAL taxlaw-2809 340 5 1969 DATE taxlaw-2809 341 1 110 CARDINAL taxlaw-2809 341 2 comm’r CARDINAL taxlaw-2809 341 3 37 CARDINAL taxlaw-2809 342 1 1511 CARDINAL taxlaw-2809 342 2 1978 DATE taxlaw-2809 343 1 cohn v. comm’r PERSON taxlaw-2809 343 2 38 CARDINAL taxlaw-2809 343 3 387 CARDINAL taxlaw-2809 343 4 1962 DATE taxlaw-2809 343 5 nonacq GPE taxlaw-2809 343 6 1963-2 DATE taxlaw-2809 343 7 6 CARDINAL taxlaw-2809 344 1 becher PERSON taxlaw-2809 344 2 53 CARDINAL taxlaw-2809 345 1 683 CARDINAL taxlaw-2809 345 2 1987 DATE taxlaw-2809 346 1 111 CARDINAL taxlaw-2809 346 2 93 CARDINAL taxlaw-2809 347 1 112 CARDINAL taxlaw-2809 347 2 99-313 CARDINAL taxlaw-2809 347 3 59 DATE taxlaw-2809 347 4 1986-3 DATE taxlaw-2809 348 1 3 CARDINAL taxlaw-2809 348 2 1 CARDINAL taxlaw-2809 348 3 59 DATE taxlaw-2809 348 4 113 CARDINAL taxlaw-2809 350 1 1.213-1(e)(1)(iii CARDINAL taxlaw-2809 350 2 1979 DATE taxlaw-2809 353 1 83-33, 1983- DATE taxlaw-2809 353 2 70 DATE taxlaw-2809 354 1 114 CARDINAL taxlaw-2809 354 2 72-593 DATE taxlaw-2809 354 3 1972-2 DATE taxlaw-2809 354 4 180 CARDINAL taxlaw-2809 354 5 115 CARDINAL taxlaw-2809 356 1 63-91 CARDINAL taxlaw-2809 356 2 1963-1 DATE taxlaw-2809 356 3 54 DATE taxlaw-2809 356 4 116 CARDINAL taxlaw-2809 357 1 55-261 CARDINAL taxlaw-2809 357 2 1955-1 DATE taxlaw-2809 357 3 307 CARDINAL taxlaw-2809 358 1 comm’r CARDINAL taxlaw-2809 358 2 34 CARDINAL taxlaw-2809 359 1 cch PERSON taxlaw-2809 359 2 1198 DATE taxlaw-2809 359 3 1975 DATE taxlaw-2809 359 4 native samoan NORP taxlaw-2809 359 5 comm’r CARDINAL taxlaw-2809 359 6 23 CARDINAL taxlaw-2809 359 7 950 CARDINAL taxlaw-2809 359 8 1955 DATE taxlaw-2809 360 1 117 CARDINAL taxlaw-2809 360 2 comm’r CARDINAL taxlaw-2809 360 3 77 CARDINAL taxlaw-2809 360 4 650 CARDINAL taxlaw-2809 360 5 1981 DATE taxlaw-2809 361 1 118 CARDINAL taxlaw-2809 362 1 655 CARDINAL taxlaw-2809 362 2 100 CARDINAL taxlaw-2809 362 3 columbia ORG taxlaw-2809 368 1 2 CARDINAL taxlaw-2809 368 2 1990 DATE taxlaw-2809 368 3 congress ORG taxlaw-2809 368 4 section 11342(a LAW taxlaw-2809 368 5 1990,122 CARDINAL taxlaw-2809 368 6 213 CARDINAL taxlaw-2809 370 1 senate ORG taxlaw-2809 374 1 congress ORG taxlaw-2809 375 1 127 CARDINAL taxlaw-2809 375 2 al-murshidi ORG taxlaw-2809 375 3 119 CARDINAL taxlaw-2809 375 4 656 CARDINAL taxlaw-2809 376 1 120 CARDINAL taxlaw-2809 377 1 76 CARDINAL taxlaw-2809 377 2 1976-2 DATE taxlaw-2809 378 1 121 CARDINAL taxlaw-2809 379 1 d. NORP taxlaw-2809 381 1 82 CARDINAL taxlaw-2809 381 2 1982-1 DATE taxlaw-2809 381 3 48 DATE taxlaw-2809 382 1 122 CARDINAL taxlaw-2809 384 1 101-508 CARDINAL taxlaw-2809 384 2 104 CARDINAL taxlaw-2809 385 1 1388 CARDINAL taxlaw-2809 385 2 471 CARDINAL taxlaw-2809 386 1 senate ORG taxlaw-2809 388 1 136 CARDINAL taxlaw-2809 390 1 1990 DATE taxlaw-2809 391 1 124 136 CARDINAL taxlaw-2809 393 1 1990 DATE taxlaw-2809 394 1 125 CARDINAL taxlaw-2809 394 2 newman ORG taxlaw-2809 394 3 supra PERSON taxlaw-2809 394 4 75 CARDINAL taxlaw-2809 394 5 789-94 CARDINAL taxlaw-2809 395 1 126 CARDINAL taxlaw-2809 396 1 127 CARDINAL taxlaw-2809 396 2 2003-57 DATE taxlaw-2809 396 3 2003-22 DATE taxlaw-2809 396 4 959 CARDINAL taxlaw-2809 398 1 2002-19, 2002-16 DATE taxlaw-2809 399 1 778 CARDINAL taxlaw-2809 400 1 o’donnabhain PERSON taxlaw-2809 400 2 2011 DATE taxlaw-2809 400 3 101 CARDINAL taxlaw-2809 400 4 three CARDINAL taxlaw-2809 400 5 over 100 CARDINAL taxlaw-2809 400 6 100 pounds QUANTITY taxlaw-2809 403 1 daily DATE taxlaw-2809 405 1 ”131 PERSON taxlaw-2809 407 1 1990 DATE taxlaw-2809 408 1 213 CARDINAL taxlaw-2809 409 1 two CARDINAL taxlaw-2809 410 1 first ORDINAL taxlaw-2809 411 1 second ORDINAL taxlaw-2809 412 1 first ORDINAL taxlaw-2809 412 2 134 CARDINAL taxlaw-2809 412 3 2010 DATE taxlaw-2809 412 4 acq. GPE taxlaw-2809 412 5 2011 DATE taxlaw-2809 412 6 47 CARDINAL taxlaw-2809 412 7 2 CARDINAL taxlaw-2809 412 8 srs GPE taxlaw-2809 413 1 128 CARDINAL taxlaw-2809 413 2 al-murshidi PERSON taxlaw-2809 413 3 4230-008 CARDINAL taxlaw-2809 413 4 dec. 13, 2001 DATE taxlaw-2809 414 1 129 CARDINAL taxlaw-2809 415 1 3 CARDINAL taxlaw-2809 415 2 130 CARDINAL taxlaw-2809 416 1 2006 DATE taxlaw-2809 417 1 131 CARDINAL taxlaw-2809 417 2 2003-57 DATE taxlaw-2809 417 3 2003-22 DATE taxlaw-2809 417 4 959 CARDINAL taxlaw-2809 418 1 132 CARDINAL taxlaw-2809 419 1 d. NORP taxlaw-2809 422 1 200344010 DATE taxlaw-2809 422 2 oct. 31, 2003 DATE taxlaw-2809 427 1 102 CARDINAL taxlaw-2809 427 2 columbia ORG taxlaw-2809 429 1 congress ORG taxlaw-2809 442 1 133 CARDINAL taxlaw-2809 442 2 93-96 CARDINAL taxlaw-2809 443 1 134 CARDINAL taxlaw-2809 443 2 135 CARDINAL taxlaw-2809 444 1 jacobs v. comm’r PERSON taxlaw-2809 444 2 62 CARDINAL taxlaw-2809 444 3 813 CARDINAL taxlaw-2809 444 4 1974 DATE taxlaw-2809 445 1 136 CARDINAL taxlaw-2809 445 2 rabb v. comm’r PERSON taxlaw-2809 445 3 31 CARDINAL taxlaw-2809 446 1 cch PERSON taxlaw-2809 446 2 476 CARDINAL taxlaw-2809 446 3 1972 DATE taxlaw-2809 447 1 137 CARDINAL taxlaw-2809 447 2 france GPE taxlaw-2809 447 3 comm’r CARDINAL taxlaw-2809 447 4 40 CARDINAL taxlaw-2809 448 1 508 CARDINAL taxlaw-2809 448 2 1980 DATE taxlaw-2809 448 3 aff’d per curiam ORG taxlaw-2809 448 4 690 CARDINAL taxlaw-2809 448 5 68 CARDINAL taxlaw-2809 448 6 6th ORDINAL taxlaw-2809 448 7 1982 DATE taxlaw-2809 449 1 138 CARDINAL taxlaw-2809 449 2 margaret a. berger & PERSON taxlaw-2809 449 3 lawrence m. solan PERSON taxlaw-2809 449 4 73 CARDINAL taxlaw-2809 450 1 l. rev PERSON taxlaw-2809 450 2 847 CARDINAL taxlaw-2809 450 3 850-51 CARDINAL taxlaw-2809 452 1 samuel r. gross & jennifer l. mnookin PERSON taxlaw-2809 452 2 34 CARDINAL taxlaw-2809 452 3 seton hall l. rev PERSON taxlaw-2809 452 4 141 CARDINAL taxlaw-2809 452 5 166-67 CARDINAL taxlaw-2809 452 6 2003 DATE taxlaw-2809 456 1 139 CARDINAL taxlaw-2809 456 2 supra PERSON taxlaw-2809 456 3 107 CARDINAL taxlaw-2809 457 1 2011 DATE taxlaw-2809 458 1 103 CARDINAL taxlaw-2809 459 1 213 CARDINAL taxlaw-2809 459 2 1990 DATE taxlaw-2809 463 1 section 213(d)(9 LAW taxlaw-2809 470 1 o’donnabhain PERSON taxlaw-2809 471 1 the internal revenue service’s ORG taxlaw-2809 471 2 rhiannon o’donnabhain PERSON taxlaw-2809 471 3 first ORDINAL taxlaw-2809 471 4 more than twenty years DATE taxlaw-2809 471 5 three 140 CARDINAL taxlaw-2809 473 1 1.213-1(e)(1)(ii CARDINAL taxlaw-2809 473 2 1979 DATE taxlaw-2809 473 3 213 CARDINAL taxlaw-2809 474 1 starrett PERSON taxlaw-2809 474 2 41 CARDINAL taxlaw-2809 474 3 1964 DATE taxlaw-2809 475 1 141 CARDINAL taxlaw-2809 476 1 2006 DATE taxlaw-2809 477 1 142 CARDINAL taxlaw-2809 479 1 62 CARDINAL taxlaw-2809 479 2 1962-2 DATE taxlaw-2809 480 1 143 CARDINAL taxlaw-2809 482 1 144 CARDINAL taxlaw-2809 482 2 comm’r CARDINAL taxlaw-2809 482 3 134 CARDINAL taxlaw-2809 482 4 2010 DATE taxlaw-2809 482 5 acq. GPE taxlaw-2809 482 6 2011 DATE taxlaw-2809 482 7 47 CARDINAL taxlaw-2809 483 1 2 CARDINAL taxlaw-2809 483 2 145 CARDINAL taxlaw-2809 484 1 146 CARDINAL taxlaw-2809 484 2 134 CARDINAL taxlaw-2809 485 1 35 CARDINAL taxlaw-2809 485 2 104 CARDINAL taxlaw-2809 487 1 147 CARDINAL taxlaw-2809 487 2 american NORP taxlaw-2809 488 1 1 CARDINAL taxlaw-2809 488 2 2 CARDINAL taxlaw-2809 488 3 3 CARDINAL taxlaw-2809 488 4 4 CARDINAL taxlaw-2809 488 5 harry benjamin PERSON taxlaw-2809 488 6 benjamin PERSON taxlaw-2809 488 7 the world professional association ORG taxlaw-2809 488 8 benjamin PERSON taxlaw-2809 488 9 1997 DATE taxlaw-2809 488 10 2001.152 CARDINAL taxlaw-2809 488 11 2000 DATE taxlaw-2809 488 12 robert donovan PERSON taxlaw-2809 488 13 srs”).155 GPE taxlaw-2809 488 14 benjamin PERSON taxlaw-2809 488 15 second ORDINAL taxlaw-2809 488 16 october 2001 DATE taxlaw-2809 489 1 159 CARDINAL taxlaw-2809 489 2 2001 DATE taxlaw-2809 489 3 o’donnabhain PERSON taxlaw-2809 489 4 srs GPE taxlaw-2809 489 5 more than $20,000 MONEY taxlaw-2809 489 6 213 CARDINAL taxlaw-2809 490 1 147 CARDINAL taxlaw-2809 490 2 35-36 DATE taxlaw-2809 490 3 148 CARDINAL taxlaw-2809 490 4 4th ORDINAL taxlaw-2809 490 5 2000 DATE taxlaw-2809 491 1 149 CARDINAL taxlaw-2809 491 2 dsm ORG taxlaw-2809 491 3 581 CARDINAL taxlaw-2809 491 4 150 CARDINAL taxlaw-2809 491 5 2 CARDINAL taxlaw-2809 491 6 151 CARDINAL taxlaw-2809 491 7 134 CARDINAL taxlaw-2809 492 1 37 CARDINAL taxlaw-2809 493 1 harry benjamin PERSON taxlaw-2809 493 2 sixth ORDINAL taxlaw-2809 493 3 2001 DATE taxlaw-2809 494 1 152 CARDINAL taxlaw-2809 494 2 134 CARDINAL taxlaw-2809 495 1 39 CARDINAL taxlaw-2809 496 1 153 CARDINAL taxlaw-2809 497 1 39-40 CARDINAL taxlaw-2809 498 1 154 CARDINAL taxlaw-2809 499 1 40 DATE taxlaw-2809 499 2 155 CARDINAL taxlaw-2809 500 1 40-41 CARDINAL taxlaw-2809 501 1 156 CARDINAL taxlaw-2809 502 1 41 CARDINAL taxlaw-2809 503 1 157 CARDINAL taxlaw-2809 505 1 105 CARDINAL taxlaw-2809 505 2 second ORDINAL taxlaw-2809 507 1 first ORDINAL taxlaw-2809 507 2 213 CARDINAL taxlaw-2809 507 3 second ORDINAL taxlaw-2809 507 4 213.164 ORG taxlaw-2809 507 5 six CARDINAL taxlaw-2809 508 1 jacobs v. PERSON taxlaw-2809 508 2 jacobs PERSON taxlaw-2809 509 1 213 CARDINAL taxlaw-2809 509 2 o’donnabhain PERSON taxlaw-2809 509 3 213.172 PRODUCT taxlaw-2809 509 4 213 CARDINAL taxlaw-2809 509 5 161 CARDINAL taxlaw-2809 509 6 41-42 CARDINAL taxlaw-2809 510 1 162 CARDINAL taxlaw-2809 510 2 200603025 DATE taxlaw-2809 510 3 jan. 20, 2006 DATE taxlaw-2809 514 1 8321042 DATE taxlaw-2809 514 2 feb. 18, 1983 DATE taxlaw-2809 514 3 srs GPE taxlaw-2809 516 1 200603025 DATE taxlaw-2809 517 1 2011 DATE taxlaw-2809 517 2 47 CARDINAL taxlaw-2809 518 1 2 CARDINAL taxlaw-2809 518 2 163 CARDINAL taxlaw-2809 518 3 134 CARDINAL taxlaw-2809 519 1 46 CARDINAL taxlaw-2809 519 2 54 DATE taxlaw-2809 519 3 164 CARDINAL taxlaw-2809 519 4 200603025 CARDINAL taxlaw-2809 519 5 jan. 20, 2006 DATE taxlaw-2809 520 1 165 CARDINAL taxlaw-2809 520 2 134 CARDINAL taxlaw-2809 521 1 53 DATE taxlaw-2809 522 1 200603025 DATE taxlaw-2809 522 2 jan. 20, 2006 DATE taxlaw-2809 523 1 166 CARDINAL taxlaw-2809 523 2 134 CARDINAL taxlaw-2809 524 1 53 DATE taxlaw-2809 524 2 167 CARDINAL taxlaw-2809 525 1 76-77 DATE taxlaw-2809 526 1 168 CARDINAL taxlaw-2809 527 1 50 DATE taxlaw-2809 527 2 jacobs v. comm’r PERSON taxlaw-2809 527 3 62 CARDINAL taxlaw-2809 527 4 813 CARDINAL taxlaw-2809 527 5 818 CARDINAL taxlaw-2809 527 6 1974 DATE taxlaw-2809 528 1 jacobs PERSON taxlaw-2809 528 2 supra PERSON taxlaw-2809 528 3 97-99 CARDINAL taxlaw-2809 529 1 169 CARDINAL taxlaw-2809 529 2 62 CARDINAL taxlaw-2809 530 1 818 CARDINAL taxlaw-2809 531 1 170 CARDINAL taxlaw-2809 531 2 supra PERSON taxlaw-2809 531 3 163 CARDINAL taxlaw-2809 532 1 171 CARDINAL taxlaw-2809 532 2 134 CARDINAL taxlaw-2809 533 1 63 CARDINAL taxlaw-2809 533 2 172 CARDINAL taxlaw-2809 534 1 55-63 DATE taxlaw-2809 535 1 173 CARDINAL taxlaw-2809 537 1 1.213-1(e)(1)(ii CARDINAL taxlaw-2809 537 2 1979 DATE taxlaw-2809 538 1 106 CARDINAL taxlaw-2809 539 1 213 CARDINAL taxlaw-2809 540 1 o’donnabhain PERSON taxlaw-2809 541 1 benjamin PERSON taxlaw-2809 541 2 srs GPE taxlaw-2809 542 1 183 CARDINAL taxlaw-2809 542 2 holmes PERSON taxlaw-2809 542 3 srs GPE taxlaw-2809 542 4 holmes PERSON taxlaw-2809 542 5 srs GPE taxlaw-2809 542 6 motivation.186 ORG taxlaw-2809 542 7 holmes PERSON taxlaw-2809 542 8 srs GPE taxlaw-2809 543 1 174 CARDINAL taxlaw-2809 543 2 134 CARDINAL taxlaw-2809 544 1 56 CARDINAL taxlaw-2809 545 1 2011 DATE taxlaw-2809 545 2 47 CARDINAL taxlaw-2809 545 3 2 CARDINAL taxlaw-2809 546 1 175 CARDINAL taxlaw-2809 548 1 57 DATE taxlaw-2809 548 2 177 CARDINAL taxlaw-2809 549 1 61 DATE taxlaw-2809 549 2 178 CARDINAL taxlaw-2809 549 3 jacobs v. comm’r PERSON taxlaw-2809 549 4 62 CARDINAL taxlaw-2809 549 5 813 CARDINAL taxlaw-2809 549 6 818 CARDINAL taxlaw-2809 549 7 1974 DATE taxlaw-2809 550 1 179 CARDINAL taxlaw-2809 550 2 134 CARDINAL taxlaw-2809 551 1 65 DATE taxlaw-2809 552 1 judith s. stern & claire PERSON taxlaw-2809 552 2 brian l. v. administration PERSON taxlaw-2809 552 3 30 CARDINAL taxlaw-2809 553 1 566 CARDINAL taxlaw-2809 553 2 567-74 CARDINAL taxlaw-2809 553 3 2009 DATE taxlaw-2809 554 1 180 CARDINAL taxlaw-2809 554 2 134 CARDINAL taxlaw-2809 555 1 67 CARDINAL taxlaw-2809 555 2 181 CARDINAL taxlaw-2809 555 3 62 CARDINAL taxlaw-2809 556 1 819 CARDINAL taxlaw-2809 556 2 182 CARDINAL taxlaw-2809 556 3 134 CARDINAL taxlaw-2809 557 1 76 DATE taxlaw-2809 558 1 183 CARDINAL taxlaw-2809 559 1 70, 77 DATE taxlaw-2809 560 1 184 CARDINAL taxlaw-2809 560 2 72-73 DATE taxlaw-2809 561 1 185 CARDINAL taxlaw-2809 562 1 85-100 CARDINAL taxlaw-2809 562 2 j. PERSON taxlaw-2809 563 1 186 CARDINAL taxlaw-2809 564 1 91. 2011 DATE taxlaw-2809 565 1 107 CARDINAL taxlaw-2809 567 1 o’donnabhain PERSON taxlaw-2809 567 2 srs GPE taxlaw-2809 567 3 foley PERSON taxlaw-2809 567 4 gustafson PERSON taxlaw-2809 568 1 gustafson PERSON taxlaw-2809 570 1 gustafson PERSON taxlaw-2809 572 1 194 CARDINAL taxlaw-2809 572 2 gustafson PERSON taxlaw-2809 572 3 srs GPE taxlaw-2809 574 1 ”196 NORP taxlaw-2809 574 2 foley PERSON taxlaw-2809 575 1 foley PERSON taxlaw-2809 575 2 two CARDINAL taxlaw-2809 575 3 187 CARDINAL taxlaw-2809 575 4 92 CARDINAL taxlaw-2809 576 1 anthony c. infanti PERSON taxlaw-2809 576 2 126 CARDINAL taxlaw-2809 576 3 1403 CARDINAL taxlaw-2809 576 4 1404 DATE taxlaw-2809 576 5 senate ORG taxlaw-2809 576 6 section 213(d)(9 LAW taxlaw-2809 578 1 188 CARDINAL taxlaw-2809 578 2 134 CARDINAL taxlaw-2809 579 1 101 CARDINAL taxlaw-2809 579 2 j. PERSON taxlaw-2809 580 1 189 CARDINAL taxlaw-2809 581 1 102 CARDINAL taxlaw-2809 582 1 190 CARDINAL taxlaw-2809 584 1 109-22 CARDINAL taxlaw-2809 584 2 gustafson ORG taxlaw-2809 584 3 j. PERSON taxlaw-2809 585 1 192 CARDINAL taxlaw-2809 586 1 116-21 DATE taxlaw-2809 586 2 193 CARDINAL taxlaw-2809 587 1 116 CARDINAL taxlaw-2809 588 1 194 CARDINAL taxlaw-2809 589 1 117 CARDINAL taxlaw-2809 589 2 196 CARDINAL taxlaw-2809 590 1 122 CARDINAL taxlaw-2809 590 2 197 CARDINAL taxlaw-2809 591 1 104-09 DATE taxlaw-2809 591 2 foley ORG taxlaw-2809 591 3 j. PERSON taxlaw-2809 592 1 198 CARDINAL taxlaw-2809 594 1 second ORDINAL taxlaw-2809 594 2 foley PERSON taxlaw-2809 594 3 second ORDINAL taxlaw-2809 594 4 foley PERSON taxlaw-2809 594 5 213(d)(9)(b).203 CARDINAL taxlaw-2809 594 6 o’donnabhain GPE taxlaw-2809 597 1 foley PERSON taxlaw-2809 598 1 204 CARDINAL taxlaw-2809 599 1 foley PERSON taxlaw-2809 600 1 halpern PERSON taxlaw-2809 600 2 foley PERSON taxlaw-2809 600 3 gustafson PERSON taxlaw-2809 600 4 halpern PERSON taxlaw-2809 600 5 foley PERSON taxlaw-2809 600 6 second ORDINAL taxlaw-2809 600 7 two CARDINAL taxlaw-2809 601 1 second ORDINAL taxlaw-2809 602 1 foley PERSON taxlaw-2809 603 1 foley PERSON taxlaw-2809 604 1 only one CARDINAL taxlaw-2809 604 2 200 CARDINAL taxlaw-2809 609 1 77-85 CARDINAL taxlaw-2809 609 2 j. PERSON taxlaw-2809 610 1 206 CARDINAL taxlaw-2809 611 1 83-84 CARDINAL taxlaw-2809 612 1 2011 DATE taxlaw-2809 613 1 109 CARDINAL taxlaw-2809 615 1 gustafson PERSON taxlaw-2809 615 2 gustafson PERSON taxlaw-2809 615 3 srs ORG taxlaw-2809 615 4 srs ORG taxlaw-2809 615 5 210 CARDINAL taxlaw-2809 615 6 halpern PERSON taxlaw-2809 620 1 srs GPE taxlaw-2809 620 2 o’donnabhain PERSON taxlaw-2809 620 3 three CARDINAL taxlaw-2809 620 4 o’donnabhain PERSON taxlaw-2809 620 5 srs GPE taxlaw-2809 620 6 213 CARDINAL taxlaw-2809 620 7 section 213(d)(9 LAW taxlaw-2809 622 1 holmes PERSON taxlaw-2809 623 1 holmes PERSON taxlaw-2809 623 2 years DATE taxlaw-2809 625 1 congress ORG taxlaw-2809 626 1 holmes PERSON taxlaw-2809 627 1 207 CARDINAL taxlaw-2809 627 2 110 CARDINAL taxlaw-2809 627 3 gustafson ORG taxlaw-2809 627 4 j. PERSON taxlaw-2809 628 1 208 CARDINAL taxlaw-2809 629 1 111-19 DATE taxlaw-2809 629 2 209 CARDINAL taxlaw-2809 630 1 116 CARDINAL taxlaw-2809 631 1 210 CARDINAL taxlaw-2809 632 1 121-22 CARDINAL taxlaw-2809 633 1 211 CARDINAL taxlaw-2809 634 1 79 DATE taxlaw-2809 634 2 j. PERSON taxlaw-2809 635 1 212 CARDINAL taxlaw-2809 635 2 138 CARDINAL taxlaw-2809 635 3 213 CARDINAL taxlaw-2809 635 4 140 CARDINAL taxlaw-2809 636 1 214 CARDINAL taxlaw-2809 636 2 supra PERSON taxlaw-2809 636 3 179-80 CARDINAL taxlaw-2809 637 1 215 CARDINAL taxlaw-2809 637 2 155 CARDINAL taxlaw-2809 638 1 216 CARDINAL taxlaw-2809 638 2 134 CARDINAL taxlaw-2809 639 1 91 CARDINAL taxlaw-2809 639 2 j. PERSON taxlaw-2809 640 1 217 CARDINAL taxlaw-2809 642 1 110 CARDINAL taxlaw-2809 645 1 goeke PERSON taxlaw-2809 645 2 holmes PERSON taxlaw-2809 647 1 o’donnabhain PERSON taxlaw-2809 657 1 o’donnabhain GPE taxlaw-2809 657 2 srs GPE taxlaw-2809 657 3 213 CARDINAL taxlaw-2809 661 1 218 CARDINAL taxlaw-2809 661 2 133 CARDINAL taxlaw-2809 662 1 219 CARDINAL taxlaw-2809 662 2 134 CARDINAL taxlaw-2809 663 1 101-04 CARDINAL taxlaw-2809 663 2 j. PERSON taxlaw-2809 664 1 gustafson PERSON taxlaw-2809 665 1 118 CARDINAL taxlaw-2809 665 2 n.10 TIME taxlaw-2809 665 3 gustafson ORG taxlaw-2809 665 4 j. PERSON taxlaw-2809 666 1 220 CARDINAL taxlaw-2809 666 2 101-04 CARDINAL taxlaw-2809 666 3 j. PERSON taxlaw-2809 667 1 221 CARDINAL taxlaw-2809 668 1 41. 2011 DATE taxlaw-2809 669 1 111 CARDINAL taxlaw-2809 673 1 213 CARDINAL taxlaw-2809 673 2 213 CARDINAL taxlaw-2809 673 3 213 CARDINAL taxlaw-2809 673 4 srs ORG taxlaw-2809 674 1 srs GPE taxlaw-2809 674 2 the american medical association ORG taxlaw-2809 674 3 june 2008 DATE taxlaw-2809 674 4 srs GPE taxlaw-2809 678 1 srs GPE taxlaw-2809 678 2 eighth ORDINAL taxlaw-2809 678 3 u.s. GPE taxlaw-2809 678 4 second ORDINAL taxlaw-2809 678 5 srs GPE taxlaw-2809 679 1 srs GPE taxlaw-2809 679 2 medicaid ORG taxlaw-2809 679 3 srs GPE taxlaw-2809 682 1 222 CARDINAL taxlaw-2809 682 2 223 CARDINAL taxlaw-2809 682 3 susan l. megaard PERSON taxlaw-2809 682 4 112 CARDINAL taxlaw-2809 682 5 353 CARDINAL taxlaw-2809 682 6 354 CARDINAL taxlaw-2809 682 7 2010 DATE taxlaw-2809 683 1 224 CARDINAL taxlaw-2809 683 2 104 CARDINAL taxlaw-2809 684 1 226 CARDINAL taxlaw-2809 684 2 134 CARDINAL taxlaw-2809 685 1 62 DATE taxlaw-2809 685 2 de’lonta v. angelone ORG taxlaw-2809 685 3 330 CARDINAL taxlaw-2809 685 4 630 CARDINAL taxlaw-2809 685 5 634 CARDINAL taxlaw-2809 685 6 4th ORDINAL taxlaw-2809 685 7 2003 DATE taxlaw-2809 685 8 allard v. gomez PERSON taxlaw-2809 685 9 9 CARDINAL taxlaw-2809 687 1 793 CARDINAL taxlaw-2809 687 2 794 CARDINAL taxlaw-2809 687 3 9th ORDINAL taxlaw-2809 687 4 2001 DATE taxlaw-2809 687 5 222 CARDINAL taxlaw-2809 687 6 99 CARDINAL taxlaw-2809 687 7 106 CARDINAL taxlaw-2809 687 8 2d DATE taxlaw-2809 687 9 brown v. zavaras PERSON taxlaw-2809 687 10 63 DATE taxlaw-2809 687 11 967 CARDINAL taxlaw-2809 687 12 970 DATE taxlaw-2809 687 13 10th ORDINAL taxlaw-2809 687 14 1995 DATE taxlaw-2809 688 1 phillips v. mich. PERSON taxlaw-2809 688 2 corr. PERSON taxlaw-2809 688 3 932 CARDINAL taxlaw-2809 688 4 969 CARDINAL taxlaw-2809 688 5 6th ORDINAL taxlaw-2809 688 6 1991 DATE taxlaw-2809 688 7 aff’g 731 CARDINAL taxlaw-2809 688 8 f. supp PERSON taxlaw-2809 689 1 792 CARDINAL taxlaw-2809 689 2 1990 DATE taxlaw-2809 689 3 849 CARDINAL taxlaw-2809 689 4 322 CARDINAL taxlaw-2809 689 5 325 CARDINAL taxlaw-2809 689 6 1988 DATE taxlaw-2809 689 7 meriwether v. faulkner PERSON taxlaw-2809 689 8 821 CARDINAL taxlaw-2809 689 9 408 CARDINAL taxlaw-2809 689 10 411-413 CARDINAL taxlaw-2809 689 11 7th ORDINAL taxlaw-2809 689 12 1987 DATE taxlaw-2809 690 1 227 CARDINAL taxlaw-2809 690 2 pinneke v. preisser PERSON taxlaw-2809 690 3 623 CARDINAL taxlaw-2809 690 4 546 CARDINAL taxlaw-2809 690 5 8th ORDINAL taxlaw-2809 690 6 1980 DATE taxlaw-2809 690 7 srs GPE taxlaw-2809 690 8 medicaid ORG taxlaw-2809 692 1 v. lackner PERSON taxlaw-2809 692 2 145 CARDINAL taxlaw-2809 694 1 572 CARDINAL taxlaw-2809 694 2 1978 DATE taxlaw-2809 694 3 srs GPE taxlaw-2809 695 1 smith v. rasmussen PERSON taxlaw-2809 695 2 249 CARDINAL taxlaw-2809 695 3 755 CARDINAL taxlaw-2809 695 4 759-61 CARDINAL taxlaw-2809 695 5 2001 DATE taxlaw-2809 695 6 srs under ORG taxlaw-2809 695 7 medicaid ORG taxlaw-2809 696 1 112 CARDINAL taxlaw-2809 696 2 columbia ORG taxlaw-2809 696 3 congress ORG taxlaw-2809 700 1 srs GPE taxlaw-2809 702 1 srs ORG taxlaw-2809 703 1 228 CARDINAL taxlaw-2809 705 1 319 CARDINAL taxlaw-2809 705 2 590 CARDINAL taxlaw-2809 705 3 593 CARDINAL taxlaw-2809 705 4 1943 DATE taxlaw-2809 707 1 michael j. graetz & deborah h. schenk PERSON taxlaw-2809 707 2 229 CARDINAL taxlaw-2809 707 3 6th ORDINAL taxlaw-2809 707 4 2009 DATE taxlaw-2809 708 1 congress ORG taxlaw-2809 709 1 congress ORG