id	sid	eid	entity	type
taxlaw-2816	1	1	microsoft	ORG
taxlaw-2816	1	2	andrew j. haile*	PERSON
taxlaw-2816	6	1	elon university school of law	ORG
taxlaw-2816	7	1	kirk j. stark	PERSON
taxlaw-2816	7	2	gregg polsky	PERSON
taxlaw-2816	7	3	darien	GPE
taxlaw-2816	7	4	david gamage	PERSON
taxlaw-2816	7	5	rebecca morrow	PERSON
taxlaw-2816	7	6	2012	DATE
taxlaw-2816	8	1	2013	DATE
taxlaw-2816	8	2	137	CARDINAL
taxlaw-2816	8	3	i.	PERSON
taxlaw-2816	8	4	140	CARDINAL
taxlaw-2816	8	5	140 1	CARDINAL
taxlaw-2816	8	6	141 2	CARDINAL
taxlaw-2816	8	7	144	CARDINAL
taxlaw-2816	8	8	149 1	DATE
taxlaw-2816	8	9	151 2	CARDINAL
taxlaw-2816	8	10	153 3	CARDINAL
taxlaw-2816	8	11	155 ii	QUANTITY
taxlaw-2816	9	1	158	CARDINAL
taxlaw-2816	9	2	160	CARDINAL
taxlaw-2816	9	3	162	CARDINAL
taxlaw-2816	10	1	168	CARDINAL
taxlaw-2816	10	2	138	CARDINAL
taxlaw-2816	10	3	columbia journal of tax law	ORG
taxlaw-2816	11	1	4:136	CARDINAL
taxlaw-2816	14	1	the u.s. supreme court	ORG
taxlaw-2816	14	2	the supreme court	ORG
taxlaw-2816	15	1	the u.s. supreme court	ORG
taxlaw-2816	16	1	the supreme court	ORG
taxlaw-2816	16	2	income”),3	PERSON
taxlaw-2816	16	3	1	CARDINAL
taxlaw-2816	17	1	quill corp.	ORG
taxlaw-2816	17	2	north dakota	GPE
taxlaw-2816	17	3	504	CARDINAL
taxlaw-2816	17	4	298	CARDINAL
taxlaw-2816	17	5	327–28	CARDINAL
taxlaw-2816	17	6	1992	DATE
taxlaw-2816	17	7	j.	PERSON
taxlaw-2816	17	8	today	DATE
taxlaw-2816	17	9	john a. swain	PERSON
taxlaw-2816	17	10	45	CARDINAL
taxlaw-2816	17	11	mary l. rev	PERSON
taxlaw-2816	17	12	319	CARDINAL
taxlaw-2816	17	13	329–44	DATE
taxlaw-2816	17	14	2003	DATE
taxlaw-2816	18	1	edward a. zelinsky	PERSON
taxlaw-2816	18	2	28	CARDINAL
taxlaw-2816	19	1	1 (2008	DATE
taxlaw-2816	19	2	congress	ORG
taxlaw-2816	20	1	2	CARDINAL
taxlaw-2816	20	2	geoffrey, inc.	ORG
taxlaw-2816	21	1	s.c.	GPE
taxlaw-2816	21	2	437	CARDINAL
taxlaw-2816	21	3	13	CARDINAL
taxlaw-2816	21	4	s.c. 1993	DATE
taxlaw-2816	21	5	lanco, inc.	ORG
taxlaw-2816	21	6	879	CARDINAL
taxlaw-2816	21	7	1234	DATE
taxlaw-2816	21	8	n.j	GPE
taxlaw-2816	24	1	2005	DATE
taxlaw-2816	24	2	gen. motors corp.	ORG
taxlaw-2816	24	3	v. city	GPE
taxlaw-2816	24	4	seattle	GPE
taxlaw-2816	24	5	25	CARDINAL
taxlaw-2816	24	6	1022	CARDINAL
taxlaw-2816	26	1	2001	DATE
taxlaw-2816	28	1	v. syl, inc.	PERSON
taxlaw-2816	28	2	825	CARDINAL
taxlaw-2816	28	3	399	CARDINAL
taxlaw-2816	28	4	md	GPE
taxlaw-2816	28	5	2003	DATE
taxlaw-2816	28	6	geoffrey, inc.	ORG
taxlaw-2816	28	7	v. okla	PERSON
taxlaw-2816	29	1	132	CARDINAL
taxlaw-2816	29	2	632	CARDINAL
taxlaw-2816	30	1	civ	ORG
taxlaw-2816	31	1	2006	DATE
taxlaw-2816	32	1	kfc corp.	ORG
taxlaw-2816	32	2	iowa dep’t	ORG
taxlaw-2816	32	3	792	CARDINAL
taxlaw-2816	32	4	308	CARDINAL
taxlaw-2816	32	5	iowa	GPE
taxlaw-2816	32	6	2010	DATE
taxlaw-2816	32	7	a&f	ORG
taxlaw-2816	32	8	v. tolson	PERSON
taxlaw-2816	32	9	605	CARDINAL
taxlaw-2816	32	10	187	CARDINAL
taxlaw-2816	32	11	2004	DATE
taxlaw-2816	32	12	kmart properties, inc.	ORG
taxlaw-2816	33	1	n.m.	GPE
taxlaw-2816	33	2	131	CARDINAL
taxlaw-2816	33	3	27	CARDINAL
taxlaw-2816	34	1	2001	DATE
taxlaw-2816	35	1	131	CARDINAL
taxlaw-2816	35	2	22	CARDINAL
taxlaw-2816	35	3	n.m. 2005	GPE
taxlaw-2816	35	4	mbna america bank	ORG
taxlaw-2816	35	5	n.a.	GPE
taxlaw-2816	35	6	640	CARDINAL
taxlaw-2816	35	7	226	CARDINAL
taxlaw-2816	35	8	w. va.	GPE
taxlaw-2816	35	9	2006	DATE
taxlaw-2816	36	1	j.c. penney nat’l bank	ORG
taxlaw-2816	36	2	johnson	PERSON
taxlaw-2816	36	3	19	CARDINAL
taxlaw-2816	36	4	831	CARDINAL
taxlaw-2816	36	5	tenn	PRODUCT
taxlaw-2816	38	1	2000	DATE
taxlaw-2816	40	1	adam b. thimmesch	PERSON
taxlaw-2816	40	2	13	CARDINAL
taxlaw-2816	40	3	fla	GPE
taxlaw-2816	41	1	157	CARDINAL
taxlaw-2816	41	2	2012	DATE
taxlaw-2816	42	1	3	CARDINAL
taxlaw-2816	43	1	jefferson lines, inc.	ORG
taxlaw-2816	43	2	514	CARDINAL
taxlaw-2816	44	1	175	CARDINAL
taxlaw-2816	44	2	190	CARDINAL
taxlaw-2816	44	3	1995	DATE
taxlaw-2816	45	1	moorman mfg. co.	ORG
taxlaw-2816	46	1	v. bair	PERSON
taxlaw-2816	46	2	437	CARDINAL
taxlaw-2816	46	3	267	CARDINAL
taxlaw-2816	46	4	281	CARDINAL
taxlaw-2816	46	5	1978	DATE
taxlaw-2816	46	6	brennan	PERSON
taxlaw-2816	46	7	j.	PERSON
taxlaw-2816	47	1	2013	DATE
taxlaw-2816	47	2	139	CARDINAL
taxlaw-2816	50	1	thousands	CARDINAL
taxlaw-2816	50	2	9,600	CARDINAL
taxlaw-2816	50	3	states).6	NORP
taxlaw-2816	50	4	recent years	DATE
taxlaw-2816	50	5	the supreme court	ORG
taxlaw-2816	51	1	the supreme court	ORG
taxlaw-2816	53	1	first	ORDINAL
taxlaw-2816	57	1	4	CARDINAL
taxlaw-2816	58	1	v. mealy	PERSON
taxlaw-2816	58	2	334	CARDINAL
taxlaw-2816	58	3	653	CARDINAL
taxlaw-2816	58	4	663	CARDINAL
taxlaw-2816	58	5	1948	DATE
taxlaw-2816	58	6	5	CARDINAL
taxlaw-2816	59	1	514	CARDINAL
taxlaw-2816	59	2	u.s.	GPE
taxlaw-2816	59	3	175	CARDINAL
taxlaw-2816	59	4	6	CARDINAL
taxlaw-2816	59	5	congress	ORG
taxlaw-2816	59	6	3179	CARDINAL
taxlaw-2816	60	1	112th	CARDINAL
taxlaw-2816	61	1	2	CARDINAL
taxlaw-2816	61	2	2012	DATE
taxlaw-2816	61	3	joseph henchman	PERSON
taxlaw-2816	61	4	140	CARDINAL
taxlaw-2816	62	1	4:136	CARDINAL
taxlaw-2816	62	2	first	ORDINAL
taxlaw-2816	62	3	i.	PERSON
taxlaw-2816	64	1	two	CARDINAL
taxlaw-2816	66	1	i.	PERSON
taxlaw-2816	69	1	v. brady,7	PERSON
taxlaw-2816	69	2	the supreme court	ORG
taxlaw-2816	69	3	four	CARDINAL
taxlaw-2816	70	1	1	CARDINAL
taxlaw-2816	70	2	2	CARDINAL
taxlaw-2816	70	3	3	CARDINAL
taxlaw-2816	70	4	4	CARDINAL
taxlaw-2816	71	1	first	ORDINAL
taxlaw-2816	71	2	fourth	ORDINAL
taxlaw-2816	71	3	first	ORDINAL
taxlaw-2816	71	4	one	CARDINAL
taxlaw-2816	71	5	7	CARDINAL
taxlaw-2816	71	6	430	CARDINAL
taxlaw-2816	71	7	274	CARDINAL
taxlaw-2816	71	8	1977	DATE
taxlaw-2816	72	1	8	CARDINAL
taxlaw-2816	73	1	279	CARDINAL
taxlaw-2816	74	1	9	CARDINAL
taxlaw-2816	74	2	second	ORDINAL
taxlaw-2816	74	3	third	ORDINAL
taxlaw-2816	75	1	504	CARDINAL
taxlaw-2816	75	2	u.s.	GPE
taxlaw-2816	75	3	313	CARDINAL
taxlaw-2816	75	4	second	ORDINAL
taxlaw-2816	75	5	third	ORDINAL
taxlaw-2816	76	1	10	CARDINAL
taxlaw-2816	76	2	first	ORDINAL
taxlaw-2816	76	3	fourth	ORDINAL
taxlaw-2816	78	1	richard d. pomp &	PERSON
taxlaw-2816	78	2	michael j. mcintyre	PERSON
taxlaw-2816	78	3	mtc	ORG
taxlaw-2816	78	4	95-1	DATE
taxlaw-2816	78	5	11	CARDINAL
taxlaw-2816	78	6	140	CARDINAL
taxlaw-2816	78	7	1996	DATE
taxlaw-2816	78	8	robert d. plattner	PERSON
taxlaw-2816	78	9	10 years after	DATE
taxlaw-2816	78	10	25 2013	DATE
taxlaw-2816	78	11	141	CARDINAL
taxlaw-2816	79	1	”11	ORG
taxlaw-2816	81	1	one	CARDINAL
taxlaw-2816	82	1	1	CARDINAL
taxlaw-2816	82	2	the supreme court	ORG
taxlaw-2816	82	3	two	CARDINAL
taxlaw-2816	83	1	two	CARDINAL
taxlaw-2816	83	2	bellas hess	PERSON
taxlaw-2816	83	3	quill v. north dakota14	ORG
taxlaw-2816	83	4	st	GPE
taxlaw-2816	83	5	1017	CARDINAL
taxlaw-2816	83	6	2002	DATE
taxlaw-2816	85	1	phillip m. zinn	PERSON
taxlaw-2816	85	2	2007	DATE
taxlaw-2816	87	1	59	CARDINAL
taxlaw-2816	87	2	2007	DATE
taxlaw-2816	88	1	r. douglas harmon	PERSON
taxlaw-2816	88	2	1982	DATE
taxlaw-2816	88	3	duke l.j	PERSON
taxlaw-2816	88	4	682	CARDINAL
taxlaw-2816	88	5	1982	DATE
taxlaw-2816	89	1	11	CARDINAL
taxlaw-2816	89	2	walter hellerstein	PERSON
taxlaw-2816	89	3	55	CARDINAL
taxlaw-2816	89	4	555	CARDINAL
taxlaw-2816	89	5	2010	DATE
taxlaw-2816	90	1	12	CARDINAL
taxlaw-2816	96	1	mtc	ORG
taxlaw-2816	98	1	¶ 8	DATE
taxlaw-2816	99	1	the supreme court	ORG
taxlaw-2816	100	1	504	CARDINAL
taxlaw-2816	100	2	u.s.	GPE
taxlaw-2816	100	3	314	CARDINAL
taxlaw-2816	100	4	bellas hess	PERSON
taxlaw-2816	100	5	hess	PERSON
taxlaw-2816	101	1	315	CARDINAL
taxlaw-2816	102	1	jerome r. hellerstein & walter hellerstein	PERSON
taxlaw-2816	102	2	¶ 12.01	CARDINAL
taxlaw-2816	102	3	3rd	ORDINAL
taxlaw-2816	103	1	the united states	GPE
taxlaw-2816	104	1	13	CARDINAL
taxlaw-2816	104	2	bellas hess	PERSON
taxlaw-2816	104	3	illinois	GPE
taxlaw-2816	104	4	386	CARDINAL
taxlaw-2816	104	5	753	CARDINAL
taxlaw-2816	104	6	1967	DATE
taxlaw-2816	105	1	14	CARDINAL
taxlaw-2816	105	2	504	CARDINAL
taxlaw-2816	105	3	u.s.	GPE
taxlaw-2816	105	4	298	CARDINAL
taxlaw-2816	105	5	142	CARDINAL
taxlaw-2816	106	1	4:136	CARDINAL
taxlaw-2816	108	1	bellas hess	PERSON
taxlaw-2816	108	2	the earlier of	DATE
taxlaw-2816	108	3	two	CARDINAL
taxlaw-2816	108	4	1967	DATE
taxlaw-2816	108	5	illinois	GPE
taxlaw-2816	108	6	u.s.	GPE
taxlaw-2816	109	1	two	CARDINAL
taxlaw-2816	109	2	thousands	CARDINAL
taxlaw-2816	109	3	entangle[d	NORP
taxlaw-2816	112	1	bellas hess	PERSON
taxlaw-2816	113	1	the united states mail	GPE
taxlaw-2816	114	1	”18 quill	PERSON
taxlaw-2816	114	2	bellas hess	PERSON
taxlaw-2816	114	3	bellas hess	PERSON
taxlaw-2816	114	4	1967	DATE
taxlaw-2816	114	5	1992	DATE
taxlaw-2816	115	1	15	CARDINAL
taxlaw-2816	115	2	bellas hess	PERSON
taxlaw-2816	115	3	illinois	GPE
taxlaw-2816	115	4	illinois	GPE
taxlaw-2816	115	5	illinois	GPE
taxlaw-2816	115	6	illinois	GPE
taxlaw-2816	115	7	illinois	GPE
taxlaw-2816	116	1	386	CARDINAL
taxlaw-2816	116	2	u.s.	GPE
taxlaw-2816	116	3	754	CARDINAL
taxlaw-2816	116	4	the illinois supreme court’s	ORG
taxlaw-2816	117	1	illinois	GPE
taxlaw-2816	117	2	the united states	GPE
taxlaw-2816	118	1	758	CARDINAL
taxlaw-2816	119	1	16	CARDINAL
taxlaw-2816	119	2	two	CARDINAL
taxlaw-2816	120	1	congress	ORG
taxlaw-2816	121	1	756	CARDINAL
taxlaw-2816	122	1	17id	ORDINAL
taxlaw-2816	123	1	759–60	DATE
taxlaw-2816	124	1	bellas hess	PERSON
taxlaw-2816	124	2	over 2,300	CARDINAL
taxlaw-2816	124	3	the united states	GPE
taxlaw-2816	125	1	759	CARDINAL
taxlaw-2816	126	1	subcomm	PERSON
taxlaw-2816	128	1	maryland	GPE
taxlaw-2816	129	1	565	CARDINAL
taxlaw-2816	129	2	1st	ORDINAL
taxlaw-2816	129	3	827	CARDINAL
taxlaw-2816	129	4	1965	DATE
taxlaw-2816	130	1	1992	DATE
taxlaw-2816	130	2	6,000-plus	CARDINAL
taxlaw-2816	130	3	the united states	GPE
taxlaw-2816	131	1	quill	ORG
taxlaw-2816	131	2	504	CARDINAL
taxlaw-2816	131	3	u.s.	GPE
taxlaw-2816	131	4	313	CARDINAL
taxlaw-2816	131	5	18	CARDINAL
taxlaw-2816	131	6	504	CARDINAL
taxlaw-2816	131	7	u.s.	GPE
taxlaw-2816	131	8	301	CARDINAL
taxlaw-2816	131	9	19	CARDINAL
taxlaw-2816	132	1	308	CARDINAL
taxlaw-2816	132	2	20	CARDINAL
taxlaw-2816	133	1	2013	DATE
taxlaw-2816	133	2	143	CARDINAL
taxlaw-2816	133	3	the quill court	ORG
taxlaw-2816	133	4	north dakota	GPE
taxlaw-2816	133	5	quill court	ORG
taxlaw-2816	133	6	bellas hess	PERSON
taxlaw-2816	133	7	1	CARDINAL
taxlaw-2816	133	8	2	CARDINAL
taxlaw-2816	133	9	decisis;24	ORG
taxlaw-2816	133	10	3	CARDINAL
taxlaw-2816	133	11	4	CARDINAL
taxlaw-2816	133	12	congress	ORG
taxlaw-2816	134	1	quill	ORG
taxlaw-2816	134	2	recent years	DATE
taxlaw-2816	135	1	william joel kolarik	PERSON
taxlaw-2816	135	2	64	CARDINAL
taxlaw-2816	136	1	851	CARDINAL
taxlaw-2816	136	2	881	CARDINAL
taxlaw-2816	136	3	2011	DATE
taxlaw-2816	137	1	brannon	PERSON
taxlaw-2816	137	2	64	CARDINAL
taxlaw-2816	137	3	837	CARDINAL
taxlaw-2816	137	4	2012	DATE
taxlaw-2816	137	5	the supreme court	ORG
taxlaw-2816	137	6	j. mcintyre machinery, ltd.	PERSON
taxlaw-2816	137	7	131	CARDINAL
taxlaw-2816	137	8	s. ct	PERSON
taxlaw-2816	137	9	2780	CARDINAL
taxlaw-2816	137	10	2011	DATE
taxlaw-2816	138	1	22 504	CARDINAL
taxlaw-2816	138	2	u.s.	GPE
taxlaw-2816	138	3	317–18	DATE
taxlaw-2816	138	4	23	CARDINAL
taxlaw-2816	139	1	315–16	DATE
taxlaw-2816	140	1	24	CARDINAL
taxlaw-2816	140	2	317	CARDINAL
taxlaw-2816	140	3	25	CARDINAL
taxlaw-2816	141	1	318	CARDINAL
taxlaw-2816	141	2	26	CARDINAL
taxlaw-2816	142	1	318	CARDINAL
taxlaw-2816	143	1	27	CARDINAL
taxlaw-2816	143	2	315	CARDINAL
taxlaw-2816	143	3	bellas hess	PERSON
taxlaw-2816	144	1	28	CARDINAL
taxlaw-2816	144	2	u.s.	GPE
taxlaw-2816	144	3	u.s. dep’t	GPE
taxlaw-2816	144	4	2010	DATE
taxlaw-2816	144	5	may 10, 2012	DATE
taxlaw-2816	144	6	5	CARDINAL
taxlaw-2816	144	7	u.s.	GPE
taxlaw-2816	144	8	1998–2010	CARDINAL
taxlaw-2816	144	9	u.s. e	GPE
taxlaw-2816	144	10	$74.2 billion	MONEY
taxlaw-2816	144	11	2004	DATE
taxlaw-2816	144	12	$168.9 billion	MONEY
taxlaw-2816	144	13	2010	DATE
taxlaw-2816	145	1	144	CARDINAL
taxlaw-2816	146	1	4:136	CARDINAL
taxlaw-2816	146	2	congress	ORG
taxlaw-2816	146	3	congress	ORG
taxlaw-2816	147	1	2	CARDINAL
taxlaw-2816	147	2	john swain	PERSON
taxlaw-2816	149	1	no u.s. supreme court	ORG
taxlaw-2816	149	2	bellas hess	PERSON
taxlaw-2816	149	3	the supreme court	ORG
taxlaw-2816	149	4	limitation.34	PRODUCT
taxlaw-2816	149	5	the supreme court’s	ORG
taxlaw-2816	151	1	29	CARDINAL
taxlaw-2816	151	2	n.y	GPE
taxlaw-2816	151	3	1101(b)(8)(vi	CARDINAL
taxlaw-2816	151	4	mckinney	PERSON
taxlaw-2816	151	5	2012	DATE
taxlaw-2816	151	6	new york’s	GPE
taxlaw-2816	153	1	39	CARDINAL
taxlaw-2816	153	2	2011	DATE
taxlaw-2816	153	3	colorado	GPE
taxlaw-2816	153	4	cal	ORG
taxlaw-2816	154	1	west 2011	DATE
taxlaw-2816	154	2	california	GPE
taxlaw-2816	155	1	30	CARDINAL
taxlaw-2816	156	1	one	CARDINAL
taxlaw-2816	156	2	the supreme court’s	ORG
taxlaw-2816	156	3	the united states	GPE
taxlaw-2816	157	1	quill	ORG
taxlaw-2816	157	2	504	CARDINAL
taxlaw-2816	157	3	u.s.	GPE
taxlaw-2816	157	4	313	CARDINAL
taxlaw-2816	159	1	107	CARDINAL
taxlaw-2816	159	2	aug. 14, 2012	DATE
taxlaw-2816	159	3	the u.s. supreme court	ORG
taxlaw-2816	159	4	bellas hess	PERSON
taxlaw-2816	159	5	illinois	GPE
taxlaw-2816	159	6	quill corp.	ORG
taxlaw-2816	159	7	north dakota	GPE
taxlaw-2816	159	8	zelinsky	PERSON
taxlaw-2816	159	9	supra	PERSON
taxlaw-2816	159	10	1	CARDINAL
taxlaw-2816	159	11	congress	ORG
taxlaw-2816	160	1	john swain	PERSON
taxlaw-2816	160	2	45	CARDINAL
taxlaw-2816	160	3	mary l. rev	PERSON
taxlaw-2816	160	4	319	CARDINAL
taxlaw-2816	160	5	363	CARDINAL
taxlaw-2816	160	6	2003	DATE
taxlaw-2816	161	1	32	CARDINAL
taxlaw-2816	162	1	one	CARDINAL
taxlaw-2816	162	2	supreme court	ORG
taxlaw-2816	162	3	86	CARDINAL
taxlaw-2816	162	4	1959	DATE
taxlaw-2816	164	1	86	CARDINAL
taxlaw-2816	164	2	73	CARDINAL
taxlaw-2816	165	1	555	CARDINAL
taxlaw-2816	165	2	1959	DATE
taxlaw-2816	165	3	15	CARDINAL
taxlaw-2816	166	1	381–384	CARDINAL
taxlaw-2816	166	2	2012	DATE
taxlaw-2816	167	1	33	CARDINAL
taxlaw-2816	168	1	supra	PERSON
taxlaw-2816	168	2	12	CARDINAL
taxlaw-2816	169	1	34	CARDINAL
taxlaw-2816	169	2	504	CARDINAL
taxlaw-2816	169	3	u.s.	GPE
taxlaw-2816	169	4	314	CARDINAL
taxlaw-2816	169	5	bellas hess	PERSON
taxlaw-2816	169	6	hess	PERSON
taxlaw-2816	169	7	317	CARDINAL
taxlaw-2816	169	8	bellas hess	PERSON
taxlaw-2816	169	9	bellas hess	PERSON
taxlaw-2816	170	1	2013	DATE
taxlaw-2816	170	2	145	CARDINAL
taxlaw-2816	171	1	the south carolina supreme court	ORG
taxlaw-2816	171	2	one year	DATE
taxlaw-2816	171	3	the u.s. supreme court’s	ORG
taxlaw-2816	171	4	quill.	GPE
taxlaw-2816	172	1	geoffrey, inc.	ORG
taxlaw-2816	173	1	south carolina	GPE
taxlaw-2816	173	2	commission,36	GPE
taxlaw-2816	173	3	the south carolina supreme court	ORG
taxlaw-2816	173	4	geoffrey, inc.	ORG
taxlaw-2816	173	5	south carolina	GPE
taxlaw-2816	174	1	geoffrey	PERSON
taxlaw-2816	174	2	delaware	GPE
taxlaw-2816	174	3	geoffrey	PERSON
taxlaw-2816	174	4	south carolina	GPE
taxlaw-2816	175	1	geoffrey	PERSON
taxlaw-2816	175	2	one percent	PERCENT
taxlaw-2816	176	1	south carolina	GPE
taxlaw-2816	177	1	south carolina	GPE
taxlaw-2816	177	2	the south carolina supreme court	ORG
taxlaw-2816	177	3	geoffrey	PERSON
taxlaw-2816	178	1	geoffrey	PERSON
taxlaw-2816	178	2	bellas hess	PERSON
taxlaw-2816	179	1	35	CARDINAL
taxlaw-2816	179	2	swain	PERSON
taxlaw-2816	180	1	swain	PERSON
taxlaw-2816	180	2	31	CARDINAL
taxlaw-2816	182	1	billions of dollars	MONEY
taxlaw-2816	183	1	brannon p. denning	PERSON
taxlaw-2816	183	2	64	CARDINAL
taxlaw-2816	183	3	837	CARDINAL
taxlaw-2816	183	4	841	CARDINAL
taxlaw-2816	183	5	2012	DATE
taxlaw-2816	184	1	36 437	CARDINAL
taxlaw-2816	184	2	13	CARDINAL
taxlaw-2816	184	3	s.c. 1993	DATE
taxlaw-2816	185	1	37	CARDINAL
taxlaw-2816	186	1	15	DATE
taxlaw-2816	187	1	geoffrey	PERSON
taxlaw-2816	188	1	15	CARDINAL
taxlaw-2816	189	1	38	CARDINAL
taxlaw-2816	190	1	15	CARDINAL
taxlaw-2816	191	1	39	CARDINAL
taxlaw-2816	192	1	18	DATE
taxlaw-2816	193	1	the south carolina supreme court	ORG
taxlaw-2816	194	1	18	CARDINAL
taxlaw-2816	195	1	146	CARDINAL
taxlaw-2816	196	1	4:136	CARDINAL
taxlaw-2816	198	1	geoffrey	PERSON
taxlaw-2816	198	2	geoffrey	PERSON
taxlaw-2816	199	1	the north carolina court of appeals	ORG
taxlaw-2816	199	2	a&f	GPE
taxlaw-2816	200	1	geoffrey	PERSON
taxlaw-2816	201	1	first	ORDINAL
taxlaw-2816	201	2	north carolina	GPE
taxlaw-2816	201	3	the supreme court’s	ORG
taxlaw-2816	203	1	second	ORDINAL
taxlaw-2816	203	2	bellas hess	PERSON
taxlaw-2816	204	1	third	ORDINAL
taxlaw-2816	204	2	north carolina	GPE
taxlaw-2816	205	1	tax.46	CARDINAL
taxlaw-2816	205	2	40	CARDINAL
taxlaw-2816	205	3	18	DATE
taxlaw-2816	206	1	supreme court	ORG
taxlaw-2816	206	2	hess supreme court	ORG
taxlaw-2816	206	3	int’l harvester co.	ORG
taxlaw-2816	206	4	wis.	GPE
taxlaw-2816	206	5	322	CARDINAL
taxlaw-2816	206	6	435	CARDINAL
taxlaw-2816	206	7	mexico supreme court	ORG
taxlaw-2816	206	8	605	CARDINAL
taxlaw-2816	206	9	251	CARDINAL
taxlaw-2816	206	10	1979	DATE
taxlaw-2816	206	11	bellas hess	PERSON
taxlaw-2816	206	12	hellerstein	PERSON
taxlaw-2816	206	13	supra	PERSON
taxlaw-2816	206	14	12	CARDINAL
taxlaw-2816	207	1	just a year before	DATE
taxlaw-2816	207	2	the south carolina court	ORG
taxlaw-2816	208	1	41	CARDINAL
taxlaw-2816	208	2	kfc corp.	ORG
taxlaw-2816	209	1	iowa dep’t	ORG
taxlaw-2816	209	2	792	CARDINAL
taxlaw-2816	209	3	308	CARDINAL
taxlaw-2816	209	4	iowa	GPE
taxlaw-2816	209	5	2010	DATE
taxlaw-2816	210	1	one	CARDINAL
taxlaw-2816	210	2	2009	DATE
taxlaw-2816	210	3	w. va.	GPE
taxlaw-2816	211	1	mbna america bank	ORG
taxlaw-2816	211	2	640	CARDINAL
taxlaw-2816	211	3	226	CARDINAL
taxlaw-2816	211	4	w. va.	GPE
taxlaw-2816	211	5	2007	DATE
taxlaw-2816	211	6	geoffrey, inc.	ORG
taxlaw-2816	211	7	v. okla	PERSON
taxlaw-2816	212	1	132	CARDINAL
taxlaw-2816	212	2	632	CARDINAL
taxlaw-2816	213	1	civ	ORG
taxlaw-2816	214	1	2006	DATE
taxlaw-2816	215	1	lanco, inc.	ORG
taxlaw-2816	216	1	dir.	GPE
taxlaw-2816	216	2	879	CARDINAL
taxlaw-2816	216	3	1234	DATE
taxlaw-2816	216	4	n.j	GPE
taxlaw-2816	219	1	2005	DATE
taxlaw-2816	219	2	sec’y	CARDINAL
taxlaw-2816	219	3	la	GPE
taxlaw-2816	220	1	886 so.2d 459	QUANTITY
taxlaw-2816	222	1	2004	DATE
taxlaw-2816	223	1	borden chems.	ORG
taxlaw-2816	223	2	726 n.e.2d 73	MONEY
taxlaw-2816	226	1	42 605	CARDINAL
taxlaw-2816	226	2	187	CARDINAL
taxlaw-2816	226	3	2004	DATE
taxlaw-2816	227	1	43	CARDINAL
taxlaw-2816	228	1	194	CARDINAL
taxlaw-2816	229	1	44	CARDINAL
taxlaw-2816	232	1	147	CARDINAL
taxlaw-2816	233	1	a&f	ORG
taxlaw-2816	234	1	a&f	ORG
taxlaw-2816	234	2	north carolina	GPE
taxlaw-2816	234	3	third	ORDINAL
taxlaw-2816	235	1	carolina.48	GPE
taxlaw-2816	235	2	north carolina	GPE
taxlaw-2816	237	1	1	CARDINAL
taxlaw-2816	237	2	2	CARDINAL
taxlaw-2816	237	3	one	CARDINAL
taxlaw-2816	237	4	one	CARDINAL
taxlaw-2816	237	5	more than one	CARDINAL
taxlaw-2816	238	1	50	CARDINAL
taxlaw-2816	239	1	north carolina	GPE
taxlaw-2816	240	1	47id	ORDINAL
taxlaw-2816	241	1	jerome r. hellerstein	PERSON
taxlaw-2816	241	2	geoffrey	PERSON
taxlaw-2816	241	3	quill	ORG
taxlaw-2816	241	4	8	CARDINAL
taxlaw-2816	241	5	671	CARDINAL
taxlaw-2816	241	6	676	CARDINAL
taxlaw-2816	241	7	1995	DATE
taxlaw-2816	242	1	48 605	CARDINAL
taxlaw-2816	242	2	2d	DATE
taxlaw-2816	242	3	195	CARDINAL
taxlaw-2816	242	4	47	DATE
taxlaw-2816	242	5	676	CARDINAL
taxlaw-2816	243	1	49	CARDINAL
taxlaw-2816	246	1	columbia journal of tax law	ORG
taxlaw-2816	248	1	4:136	CARDINAL
taxlaw-2816	249	1	a&f	ORG
taxlaw-2816	249	2	the texas court of appeals	ORG
taxlaw-2816	249	3	quill	FAC
taxlaw-2816	249	4	bellas hess	PERSON
taxlaw-2816	250	1	quill	FAC
taxlaw-2816	250	2	bellas hess	PERSON
taxlaw-2816	250	3	52	CARDINAL
taxlaw-2816	250	4	j.c. penney nat’l bank	ORG
taxlaw-2816	250	5	johnson	PERSON
taxlaw-2816	250	6	19	CARDINAL
taxlaw-2816	250	7	831	CARDINAL
taxlaw-2816	250	8	839	CARDINAL
taxlaw-2816	250	9	tenn	PRODUCT
taxlaw-2816	252	1	1999	DATE
taxlaw-2816	252	2	tennessee	GPE
taxlaw-2816	252	3	bellas hess	PERSON
taxlaw-2816	252	4	acme royalty co.	ORG
taxlaw-2816	252	5	dir	ORG
taxlaw-2816	253	1	96	CARDINAL
taxlaw-2816	253	2	72	DATE
taxlaw-2816	253	3	75	DATE
taxlaw-2816	253	4	2002	DATE
taxlaw-2816	253	5	delaware	GPE
taxlaw-2816	253	6	missouri	GPE
taxlaw-2816	253	7	gen. motors corp.	ORG
taxlaw-2816	254	1	v. city	GPE
taxlaw-2816	254	2	seattle	GPE
taxlaw-2816	254	3	25	CARDINAL
taxlaw-2816	254	4	1022	CARDINAL
taxlaw-2816	256	1	2001	DATE
taxlaw-2816	257	1	seattle	GPE
taxlaw-2816	257	2	business &	ORG
taxlaw-2816	257	3	the j.c. penney court	ORG
taxlaw-2816	258	1	54	CARDINAL
taxlaw-2816	258	2	at least one	CARDINAL
taxlaw-2816	259	1	mbna	ORG
taxlaw-2816	260	1	n.a.	GPE
taxlaw-2816	260	2	640	CARDINAL
taxlaw-2816	260	3	226	CARDINAL
taxlaw-2816	260	4	w. va.	GPE
taxlaw-2816	260	5	2006	DATE
taxlaw-2816	260	6	239	CARDINAL
taxlaw-2816	260	7	benjamin	ORG
taxlaw-2816	260	8	j.	PERSON
taxlaw-2816	260	9	the united states	GPE
taxlaw-2816	260	10	supreme court	ORG
taxlaw-2816	261	1	the united states supreme court	ORG
taxlaw-2816	263	1	one	CARDINAL
taxlaw-2816	264	1	55	CARDINAL
taxlaw-2816	264	2	bandag licensing corp.	ORG
taxlaw-2816	264	3	18	CARDINAL
taxlaw-2816	264	4	296	CARDINAL
taxlaw-2816	264	5	300	CARDINAL
taxlaw-2816	264	6	2000	DATE
taxlaw-2816	265	1	2013	DATE
taxlaw-2816	265	2	149	CARDINAL
taxlaw-2816	265	3	bellas hess	PERSON
taxlaw-2816	266	1	a&f	ORG
taxlaw-2816	269	1	the supreme court	ORG
taxlaw-2816	270	1	the supreme court	ORG
taxlaw-2816	278	1	56	CARDINAL
taxlaw-2816	278	2	penney	ORG
taxlaw-2816	278	3	19	CARDINAL
taxlaw-2816	278	4	839	CARDINAL
taxlaw-2816	280	1	online, inc.	ORG
taxlaw-2816	281	1	johnson	PERSON
taxlaw-2816	282	1	2002	DATE
taxlaw-2816	282	2	1751434	DATE
taxlaw-2816	282	3	2	CARDINAL
taxlaw-2816	282	4	tenn.	GPE
taxlaw-2816	284	1	2002	DATE
taxlaw-2816	285	1	j.c. penney	ORG
taxlaw-2816	285	2	“j.c. penney	ORG
taxlaw-2816	286	1	swain	PERSON
taxlaw-2816	286	2	31	CARDINAL
taxlaw-2816	287	1	58	CARDINAL
taxlaw-2816	288	1	brady	PERSON
taxlaw-2816	289	1	430	CARDINAL
taxlaw-2816	289	2	274	CARDINAL
taxlaw-2816	289	3	279	CARDINAL
taxlaw-2816	289	4	1977	DATE
taxlaw-2816	290	1	59	CARDINAL
taxlaw-2816	290	2	hellerstein & hellerstein	ORG
taxlaw-2816	290	3	supra	PERSON
taxlaw-2816	290	4	12	CARDINAL
taxlaw-2816	290	5	8.05	CARDINAL
taxlaw-2816	291	1	60	CARDINAL
taxlaw-2816	292	1	61 see cent	MONEY
taxlaw-2816	293	1	r.r. co.	ORG
taxlaw-2816	293	2	pa.	GPE
taxlaw-2816	294	1	pennsylvania	GPE
taxlaw-2816	294	2	370	CARDINAL
taxlaw-2816	294	3	607	CARDINAL
taxlaw-2816	294	4	612	CARDINAL
taxlaw-2816	294	5	1962	DATE
taxlaw-2816	295	1	hellerstein & hellerstein 150 columbia journal of tax law	ORG
taxlaw-2816	297	1	4:136	CARDINAL
taxlaw-2816	298	1	one	CARDINAL
taxlaw-2816	298	2	three	CARDINAL
taxlaw-2816	299	1	three	CARDINAL
taxlaw-2816	299	2	12	CARDINAL
taxlaw-2816	299	3	¶ 8.01	CARDINAL
taxlaw-2816	302	1	62	CARDINAL
taxlaw-2816	302	2	adams mfg. co.	PERSON
taxlaw-2816	303	1	v. storen	PERSON
taxlaw-2816	303	2	304	CARDINAL
taxlaw-2816	303	3	u.s.	GPE
taxlaw-2816	303	4	307	CARDINAL
taxlaw-2816	303	5	311	CARDINAL
taxlaw-2816	303	6	1938	DATE
taxlaw-2816	304	1	63	CARDINAL
taxlaw-2816	304	2	the supreme court	ORG
taxlaw-2816	305	1	container corp.	ORG
taxlaw-2816	306	1	463	CARDINAL
taxlaw-2816	306	2	159	CARDINAL
taxlaw-2816	306	3	192	CARDINAL
taxlaw-2816	306	4	1983	DATE
taxlaw-2816	307	1	underwood typewriter co.	ORG
taxlaw-2816	308	1	v. chamberlain	PERSON
taxlaw-2816	308	2	254	CARDINAL
taxlaw-2816	308	3	u.s.	GPE
taxlaw-2816	308	4	113	CARDINAL
taxlaw-2816	308	5	120–21	DATE
taxlaw-2816	308	6	1920	DATE
taxlaw-2816	309	1	64	CARDINAL
taxlaw-2816	309	2	488	CARDINAL
taxlaw-2816	309	3	252	CARDINAL
taxlaw-2816	309	4	260–61	DATE
taxlaw-2816	309	5	1989	DATE
taxlaw-2816	309	6	t]he	CARDINAL
taxlaw-2816	311	1	65	CARDINAL
taxlaw-2816	313	1	zelinsky	PERSON
taxlaw-2816	313	2	28	CARDINAL
taxlaw-2816	313	3	1	CARDINAL
taxlaw-2816	313	4	13	DATE
taxlaw-2816	314	1	66	CARDINAL
taxlaw-2816	314	2	three	CARDINAL
taxlaw-2816	315	1	moorman mfg. co.	PERSON
taxlaw-2816	316	1	v. bair	PERSON
taxlaw-2816	316	2	437	CARDINAL
taxlaw-2816	316	3	267	CARDINAL
taxlaw-2816	316	4	273	CARDINAL
taxlaw-2816	316	5	1978	DATE
taxlaw-2816	317	1	2013	DATE
taxlaw-2816	317	2	151	CARDINAL
taxlaw-2816	317	3	the 1950s	DATE
taxlaw-2816	317	4	three	CARDINAL
taxlaw-2816	318	1	1957.68	CARDINAL
taxlaw-2816	318	2	three	CARDINAL
taxlaw-2816	318	3	30%	PERCENT
taxlaw-2816	318	4	50%	PERCENT
taxlaw-2816	318	5	10%	PERCENT
taxlaw-2816	318	6	30%70	CARDINAL
taxlaw-2816	318	7	a. 71	PERSON
taxlaw-2816	318	8	100,000	MONEY
taxlaw-2816	318	9	30,000	MONEY
taxlaw-2816	320	1	the u.s. supreme court	ORG
taxlaw-2816	321	1	1	CARDINAL
taxlaw-2816	321	2	new york	GPE
taxlaw-2816	321	3	mealey,72	DATE
taxlaw-2816	321	4	new york’s	GPE
taxlaw-2816	321	5	new york	GPE
taxlaw-2816	321	6	new york	GPE
taxlaw-2816	322	1	new york	GPE
taxlaw-2816	322	2	67	CARDINAL
taxlaw-2816	322	3	the supreme court	ORG
taxlaw-2816	322	4	three	CARDINAL
taxlaw-2816	322	5	three	CARDINAL
taxlaw-2816	322	6	three	CARDINAL
taxlaw-2816	326	1	270	CARDINAL
taxlaw-2816	327	1	68	CARDINAL
taxlaw-2816	327	2	three	CARDINAL
taxlaw-2816	327	3	two	CARDINAL
taxlaw-2816	329	1	69	CARDINAL
taxlaw-2816	331	1	70	CARDINAL
taxlaw-2816	332	1	three	CARDINAL
taxlaw-2816	332	2	three	CARDINAL
taxlaw-2816	332	3	30%	PERCENT
taxlaw-2816	334	1	30%	PERCENT
taxlaw-2816	334	2	+ 50%	PERCENT
taxlaw-2816	335	1	71	CARDINAL
taxlaw-2816	335	2	darien	GPE
taxlaw-2816	335	3	66	CARDINAL
taxlaw-2816	335	4	101	CARDINAL
taxlaw-2816	335	5	109–11	DATE
taxlaw-2816	335	6	2012	DATE
taxlaw-2816	336	1	72 334	CARDINAL
taxlaw-2816	336	2	653	CARDINAL
taxlaw-2816	336	3	1948	DATE
taxlaw-2816	337	1	152	CARDINAL
taxlaw-2816	337	2	columbia	ORG
taxlaw-2816	338	1	4:136	CARDINAL
taxlaw-2816	338	2	ny	ORG
taxlaw-2816	338	3	43%	PERCENT
taxlaw-2816	338	4	new jersey	GPE
taxlaw-2816	338	5	pennsylvania	GPE
taxlaw-2816	340	1	new york	GPE
taxlaw-2816	340	2	new jersey	GPE
taxlaw-2816	340	3	pennsylvania en route	ORG
taxlaw-2816	340	4	new york	GPE
taxlaw-2816	341	1	new york	GPE
taxlaw-2816	341	2	the new york court of appeals	ORG
taxlaw-2816	341	3	ny	ORG
taxlaw-2816	341	4	the supreme court	ORG
taxlaw-2816	342	1	new york	GPE
taxlaw-2816	342	2	new york	GPE
taxlaw-2816	342	3	commerce.76	PERSON
taxlaw-2816	342	4	new york	GPE
taxlaw-2816	342	5	ny	ORG
taxlaw-2816	342	6	income.77	NORP
taxlaw-2816	342	7	new jersey	GPE
taxlaw-2816	342	8	pennsylvania	GPE
taxlaw-2816	342	9	ny	GPE
taxlaw-2816	343	1	new york	GPE
taxlaw-2816	343	2	new york	GPE
taxlaw-2816	343	3	new jersey	GPE
taxlaw-2816	343	4	pennsylvania	GPE
taxlaw-2816	344	1	new york’s	GPE
taxlaw-2816	344	2	ny	GPE
taxlaw-2816	344	3	57.47%	PERCENT
taxlaw-2816	344	4	new york	GPE
taxlaw-2816	344	5	73	CARDINAL
taxlaw-2816	344	6	660	CARDINAL
taxlaw-2816	346	1	655	CARDINAL
taxlaw-2816	346	2	the new york court of appeals	ORG
taxlaw-2816	348	1	75	CARDINAL
taxlaw-2816	349	1	659	CARDINAL
taxlaw-2816	350	1	76	DATE
taxlaw-2816	351	1	655–56	DATE
taxlaw-2816	351	2	the day	DATE
taxlaw-2816	353	1	kolarik	PERSON
taxlaw-2816	353	2	supra	PERSON
taxlaw-2816	353	3	20	CARDINAL
taxlaw-2816	353	4	866	CARDINAL
taxlaw-2816	354	1	78	CARDINAL
taxlaw-2816	354	2	334	CARDINAL
taxlaw-2816	354	3	u.s.	GPE
taxlaw-2816	354	4	662	CARDINAL
taxlaw-2816	354	5	79	CARDINAL
taxlaw-2816	354	6	pennsylvania	GPE
taxlaw-2816	355	1	662	CARDINAL
taxlaw-2816	357	1	663	CARDINAL
taxlaw-2816	358	1	2013	DATE
taxlaw-2816	358	2	153 42.53%	PERCENT
taxlaw-2816	358	3	new jersey	GPE
taxlaw-2816	358	4	new york	GPE
taxlaw-2816	358	5	57.47%	PERCENT
taxlaw-2816	359	1	43.53%	PERCENT
taxlaw-2816	359	2	pennsylvania	GPE
taxlaw-2816	359	3	new jersey	GPE
taxlaw-2816	361	1	83	DATE
taxlaw-2816	362	1	2	CARDINAL
taxlaw-2816	362	2	oklahoma tax commission	ORG
taxlaw-2816	362	3	jefferson lines, inc	ORG
taxlaw-2816	363	1	jefferson lines	ORG
taxlaw-2816	363	2	oklahoma	GPE
taxlaw-2816	363	3	oklahoma	GPE
taxlaw-2816	364	1	oklahoma	GPE
taxlaw-2816	364	2	jefferson	GPE
taxlaw-2816	364	3	oklahoma	GPE
taxlaw-2816	366	1	jefferson	GPE
taxlaw-2816	366	2	81	CARDINAL
taxlaw-2816	366	3	662	CARDINAL
taxlaw-2816	367	1	82	CARDINAL
taxlaw-2816	368	1	663	CARDINAL
taxlaw-2816	369	1	83	CARDINAL
taxlaw-2816	369	2	mobil oil corp.	ORG
taxlaw-2816	369	3	vt.	GPE
taxlaw-2816	369	4	445	CARDINAL
taxlaw-2816	370	1	425	CARDINAL
taxlaw-2816	370	2	436	CARDINAL
taxlaw-2816	370	3	1980	DATE
taxlaw-2816	372	1	hellerstein & hellerstein	ORG
taxlaw-2816	372	2	supra	PERSON
taxlaw-2816	372	3	12	CARDINAL
taxlaw-2816	372	4	¶ 8.02[2][b	CARDINAL
taxlaw-2816	374	1	hellerstein & hellerstein	ORG
taxlaw-2816	374	2	supra	PERSON
taxlaw-2816	374	3	12	CARDINAL
taxlaw-2816	374	4	the supreme court	ORG
taxlaw-2816	375	1	84	CARDINAL
taxlaw-2816	376	1	supra	PERSON
taxlaw-2816	376	2	67	CARDINAL
taxlaw-2816	376	3	85	CARDINAL
taxlaw-2816	377	1	tax comm’n	ORG
taxlaw-2816	377	2	jefferson lines, inc.	ORG
taxlaw-2816	377	3	514	CARDINAL
taxlaw-2816	378	1	175	CARDINAL
taxlaw-2816	378	2	1995	DATE
taxlaw-2816	379	1	86	CARDINAL
taxlaw-2816	380	1	178	CARDINAL
taxlaw-2816	381	1	new york	GPE
taxlaw-2816	381	2	new york	GPE
taxlaw-2816	382	1	87	CARDINAL
taxlaw-2816	383	1	154	CARDINAL
taxlaw-2816	385	1	4:136	CARDINAL
taxlaw-2816	385	2	oklahoma	GPE
taxlaw-2816	386	1	oklahoma	GPE
taxlaw-2816	386	2	jefferson	GPE
taxlaw-2816	387	1	oklahoma	GPE
taxlaw-2816	387	2	jefferson lines	ORG
taxlaw-2816	392	1	future.90	ORG
taxlaw-2816	392	2	only one	CARDINAL
taxlaw-2816	393	1	jefferson lines	ORG
taxlaw-2816	394	1	jefferson	GPE
taxlaw-2816	395	1	jefferson	GPE
taxlaw-2816	395	2	89	CARDINAL
taxlaw-2816	396	1	186	CARDINAL
taxlaw-2816	397	1	91	CARDINAL
taxlaw-2816	398	1	176	CARDINAL
taxlaw-2816	399	1	188	CARDINAL
taxlaw-2816	399	2	jefferson	GPE
taxlaw-2816	399	3	oklahoma	GPE
taxlaw-2816	400	1	92	CARDINAL
taxlaw-2816	401	1	191	CARDINAL
taxlaw-2816	402	1	2013	DATE
taxlaw-2816	402	2	155	CARDINAL
taxlaw-2816	402	3	purchased.93	GPE
taxlaw-2816	402	4	3	CARDINAL
taxlaw-2816	404	1	the supreme court	ORG
taxlaw-2816	404	2	bellas hess	PERSON
taxlaw-2816	404	3	thousands	CARDINAL
taxlaw-2816	405	1	the twenty-five years	DATE
taxlaw-2816	405	2	bellas hess.96	PERSON
taxlaw-2816	406	1	the north carolina court of appeals	ORG
taxlaw-2816	406	2	a&f	ORG
taxlaw-2816	406	3	one	CARDINAL
taxlaw-2816	406	4	one	CARDINAL
taxlaw-2816	407	1	more than one	CARDINAL
taxlaw-2816	410	1	184–91	DATE
taxlaw-2816	411	1	94	CARDINAL
taxlaw-2816	413	1	goldberg v. sweet	PERSON
taxlaw-2816	413	2	488	CARDINAL
taxlaw-2816	413	3	252	CARDINAL
taxlaw-2816	413	4	1989	DATE
taxlaw-2816	413	5	illinois	GPE
taxlaw-2816	414	1	illinois	GPE
taxlaw-2816	415	1	262	CARDINAL
taxlaw-2816	416	1	95	CARDINAL
taxlaw-2816	416	2	quill corp.	ORG
taxlaw-2816	417	1	v. n. d.	PERSON
taxlaw-2816	420	1	504	CARDINAL
taxlaw-2816	420	2	298	CARDINAL
taxlaw-2816	420	3	313	CARDINAL
taxlaw-2816	420	4	1992	DATE
taxlaw-2816	420	5	bellas hess	PERSON
taxlaw-2816	421	1	ill.	GPE
taxlaw-2816	421	2	386	CARDINAL
taxlaw-2816	421	3	753	CARDINAL
taxlaw-2816	421	4	759–60	CARDINAL
taxlaw-2816	421	5	1967	DATE
taxlaw-2816	422	1	96	CARDINAL
taxlaw-2816	422	2	504	CARDINAL
taxlaw-2816	422	3	u.s.	GPE
taxlaw-2816	422	4	317	CARDINAL
taxlaw-2816	422	5	bellas hess	PERSON
taxlaw-2816	423	1	97	CARDINAL
taxlaw-2816	423	2	a&f	ORG
taxlaw-2816	424	1	v. tolson	PERSON
taxlaw-2816	424	2	605	CARDINAL
taxlaw-2816	424	3	187	CARDINAL
taxlaw-2816	424	4	195	CARDINAL
taxlaw-2816	424	5	2004	DATE
taxlaw-2816	425	1	quoting kmart props, inc.	ORG
taxlaw-2816	427	1	n.m.	GPE
taxlaw-2816	427	2	139 n.m	QUANTITY
taxlaw-2816	427	3	177	CARDINAL
taxlaw-2816	427	4	185	CARDINAL
taxlaw-2816	427	5	2001	DATE
taxlaw-2816	428	1	98	CARDINAL
taxlaw-2816	428	2	a&f	ORG
taxlaw-2816	428	3	605	CARDINAL
taxlaw-2816	428	4	194	CARDINAL
taxlaw-2816	430	1	156	CARDINAL
taxlaw-2816	430	2	columbia journal of tax law	ORG
taxlaw-2816	431	1	4:136	CARDINAL
taxlaw-2816	431	2	oklahoma	GPE
taxlaw-2816	431	3	oklahoma	GPE
taxlaw-2816	431	4	jefferson lines.100	GPE
taxlaw-2816	431	5	pennsylvania	GPE
taxlaw-2816	431	6	new jersey	GPE
taxlaw-2816	431	7	new york	GPE
taxlaw-2816	432	1	bellas hess	PERSON
taxlaw-2816	432	2	quill	ORG
taxlaw-2816	432	3	jefferson lines	ORG
taxlaw-2816	434	1	first	ORDINAL
taxlaw-2816	435	1	second	ORDINAL
taxlaw-2816	435	2	bellas hess	PERSON
taxlaw-2816	436	1	99	CARDINAL
taxlaw-2816	436	2	n.y.	GPE
taxlaw-2816	437	1	mealey	PERSON
taxlaw-2816	437	2	334	CARDINAL
taxlaw-2816	437	3	653	CARDINAL
taxlaw-2816	437	4	662	CARDINAL
taxlaw-2816	437	5	1948	DATE
taxlaw-2816	437	6	new jersey	GPE
taxlaw-2816	437	7	pennsylvania	GPE
taxlaw-2816	438	1	okla	GPE
taxlaw-2816	439	1	tax comm’n	ORG
taxlaw-2816	439	2	jefferson lines, inc.	ORG
taxlaw-2816	439	3	514	CARDINAL
taxlaw-2816	440	1	175	CARDINAL
taxlaw-2816	440	2	190	CARDINAL
taxlaw-2816	440	3	1995	DATE
taxlaw-2816	441	1	100	CARDINAL
taxlaw-2816	441	2	jefferson	GPE
taxlaw-2816	441	3	514	CARDINAL
taxlaw-2816	441	4	u.s.	GPE
taxlaw-2816	441	5	191	CARDINAL
taxlaw-2816	442	1	the jefferson lines	ORG
taxlaw-2816	443	1	101	CARDINAL
taxlaw-2816	443	2	334	CARDINAL
taxlaw-2816	443	3	u.s.	GPE
taxlaw-2816	443	4	662	CARDINAL
taxlaw-2816	443	5	102	CARDINAL
taxlaw-2816	444	1	103	CARDINAL
taxlaw-2816	444	2	waltreese carroll	PERSON
taxlaw-2816	444	3	colorado	GPE
taxlaw-2816	444	4	amazon	ORG
taxlaw-2816	444	5	2012	DATE
taxlaw-2816	444	6	st.	GPE
taxlaw-2816	444	7	today	DATE
taxlaw-2816	444	8	128-1	CARDINAL
taxlaw-2816	444	9	july 3, 2012	DATE
taxlaw-2816	444	10	edward zelinsky	PERSON
taxlaw-2816	444	11	the u.s. supreme court	ORG
taxlaw-2816	444	12	today	DATE
taxlaw-2816	445	1	2013	DATE
taxlaw-2816	445	2	157	CARDINAL
taxlaw-2816	445	3	1967	DATE
taxlaw-2816	445	4	bellas hess	PERSON
taxlaw-2816	445	5	1992	DATE
taxlaw-2816	447	1	almost half	CARDINAL
taxlaw-2816	448	1	the quill court’s	ORG
taxlaw-2816	448	2	1	CARDINAL
taxlaw-2816	448	3	only one	CARDINAL
taxlaw-2816	448	4	2	CARDINAL
taxlaw-2816	448	5	3	CARDINAL
taxlaw-2816	448	6	4	CARDINAL
taxlaw-2816	448	7	104 saul hansell	QUANTITY
taxlaw-2816	448	8	amazon	ORG
taxlaw-2816	448	9	n.y.	GPE
taxlaw-2816	448	10	feb. 13, 2008	DATE
taxlaw-2816	448	11	12:47 pm	TIME
taxlaw-2816	448	12	netflix	ORG
taxlaw-2816	448	13	reed hastings	PERSON
taxlaw-2816	449	1	2006	DATE
taxlaw-2816	449	2	0.13%	PERCENT
taxlaw-2816	449	3	over $10 million	MONEY
taxlaw-2816	449	4	annual	DATE
taxlaw-2816	449	5	0.32%	PERCENT
taxlaw-2816	449	6	between $1 million and $10 million	MONEY
taxlaw-2816	449	7	annual	DATE
taxlaw-2816	449	8	0.82%	PERCENT
taxlaw-2816	449	9	between $150,000 and $1 million	MONEY
taxlaw-2816	449	10	annual	DATE
taxlaw-2816	449	11	patrick m. byrne	PERSON
taxlaw-2816	449	12	jonathan e. johnson	PERSON
taxlaw-2816	449	13	wall st	GPE
taxlaw-2816	449	14	j.	GPE
taxlaw-2816	449	15	july 24, 2012	DATE
taxlaw-2816	449	16	overstock.com	ORG
taxlaw-2816	449	17	20–30	CARDINAL
taxlaw-2816	449	18	five months	DATE
taxlaw-2816	449	19	one	CARDINAL
taxlaw-2816	449	20	$1.3 million	MONEY
taxlaw-2816	450	1	105	CARDINAL
taxlaw-2816	450	2	aug. 15, 2012	DATE
taxlaw-2816	451	1	106	CARDINAL
taxlaw-2816	451	2	aug. 15, 2012	DATE
taxlaw-2816	452	1	107	CARDINAL
taxlaw-2816	452	2	inc.	ORG
taxlaw-2816	452	3	may 24, 2012	DATE
taxlaw-2816	453	1	108	CARDINAL
taxlaw-2816	454	1	302	CARDINAL
taxlaw-2816	454	2	109	CARDINAL
taxlaw-2816	455	1	158	CARDINAL
taxlaw-2816	456	1	4:136	CARDINAL
taxlaw-2816	456	2	5	CARDINAL
taxlaw-2816	456	3	five	CARDINAL
taxlaw-2816	456	4	nine	CARDINAL
taxlaw-2816	456	5	twenty-four	CARDINAL
taxlaw-2816	465	1	michael mcintyre	PERSON
taxlaw-2816	465	2	1	CARDINAL
taxlaw-2816	465	3	2	CARDINAL
taxlaw-2816	465	4	3	CARDINAL
taxlaw-2816	465	5	4	CARDINAL
taxlaw-2816	466	1	one	CARDINAL
taxlaw-2816	467	1	110	CARDINAL
taxlaw-2816	468	1	111	CARDINAL
taxlaw-2816	470	1	112	CARDINAL
taxlaw-2816	472	1	113	CARDINAL
taxlaw-2816	472	2	william d. andrews	PERSON
taxlaw-2816	472	3	87	CARDINAL
taxlaw-2816	473	1	l. rev	PERSON
taxlaw-2816	473	2	1113	DATE
taxlaw-2816	473	3	1165	DATE
taxlaw-2816	473	4	1974	DATE
taxlaw-2816	474	1	114	CARDINAL
taxlaw-2816	474	2	michael j. mcintyre	PERSON
taxlaw-2816	474	3	25	CARDINAL
taxlaw-2816	474	4	931	CARDINAL
taxlaw-2816	474	5	932	CARDINAL
taxlaw-2816	474	6	2002	DATE
taxlaw-2816	475	1	haig	PERSON
taxlaw-2816	475	2	simon	PERSON
taxlaw-2816	476	1	henry simons	PERSON
taxlaw-2816	476	2	59	CARDINAL
taxlaw-2816	476	3	1938	DATE
taxlaw-2816	477	1	115	CARDINAL
taxlaw-2816	478	1	932	CARDINAL
taxlaw-2816	479	1	2013	DATE
taxlaw-2816	479	2	159	CARDINAL
taxlaw-2816	482	1	the supreme court	ORG
taxlaw-2816	485	1	119	CARDINAL
taxlaw-2816	488	1	117	CARDINAL
taxlaw-2816	490	1	the supreme court long ago	ORG
taxlaw-2816	492	1	penney co.	ORG
taxlaw-2816	492	2	311	CARDINAL
taxlaw-2816	492	3	435	CARDINAL
taxlaw-2816	492	4	444	CARDINAL
taxlaw-2816	492	5	1940	DATE
taxlaw-2816	495	1	brady	PERSON
taxlaw-2816	496	1	430	CARDINAL
taxlaw-2816	496	2	274	CARDINAL
taxlaw-2816	496	3	274	CARDINAL
taxlaw-2816	496	4	1977	DATE
taxlaw-2816	497	1	118	CARDINAL
taxlaw-2816	497	2	mcleod v. j.e	PERSON
taxlaw-2816	497	3	. dilworth co.	ORG
taxlaw-2816	497	4	322	CARDINAL
taxlaw-2816	497	5	327	CARDINAL
taxlaw-2816	497	6	331	CARDINAL
taxlaw-2816	498	1	119	CARDINAL
taxlaw-2816	500	1	hellerstein & hellerstein	ORG
taxlaw-2816	500	2	supra	PERSON
taxlaw-2816	500	3	12	CARDINAL
taxlaw-2816	500	4	¶ 12.01	CARDINAL
taxlaw-2816	501	1	120	CARDINAL
taxlaw-2816	501	2	114	CARDINAL
taxlaw-2816	501	3	933	CARDINAL
taxlaw-2816	501	4	121	CARDINAL
taxlaw-2816	501	5	a&f trademark inc.	ORG
taxlaw-2816	501	6	v tolson	PERSON
taxlaw-2816	501	7	605	CARDINAL
taxlaw-2816	501	8	187	CARDINAL
taxlaw-2816	501	9	192	CARDINAL
taxlaw-2816	501	10	n.c.	GPE
taxlaw-2816	501	11	2004	DATE
taxlaw-2816	501	12	north carolina	GPE
taxlaw-2816	501	13	geoffrey, inc.	ORG
taxlaw-2816	502	1	s.c.	GPE
taxlaw-2816	502	2	437	CARDINAL
taxlaw-2816	502	3	13	CARDINAL
taxlaw-2816	502	4	22	DATE
taxlaw-2816	502	5	s.c. 1993	DATE
taxlaw-2816	503	1	south carolina	GPE
taxlaw-2816	503	2	geoffrey	PERSON
taxlaw-2816	503	3	114	CARDINAL
taxlaw-2816	503	4	934	CARDINAL
taxlaw-2816	506	1	quill	ORG
taxlaw-2816	506	2	justice white	ORG
taxlaw-2816	506	3	north dakota	GPE
taxlaw-2816	506	4	160	CARDINAL
taxlaw-2816	506	5	columbia	ORG
taxlaw-2816	508	1	4:136	CARDINAL
taxlaw-2816	509	1	at least three	CARDINAL
taxlaw-2816	513	1	first	ORDINAL
taxlaw-2816	516	1	123	CARDINAL
taxlaw-2816	518	1	quill corp.	ORG
taxlaw-2816	518	2	north dakota	GPE
taxlaw-2816	519	1	504	CARDINAL
taxlaw-2816	519	2	298	CARDINAL
taxlaw-2816	519	3	329	CARDINAL
taxlaw-2816	519	4	1992	DATE
taxlaw-2816	519	5	122	CARDINAL
taxlaw-2816	519	6	three	CARDINAL
taxlaw-2816	519	7	first	ORDINAL
taxlaw-2816	519	8	the early 1930s	DATE
taxlaw-2816	520	1	john f.	PERSON
taxlaw-2816	520	2	john l. mikesell	PERSON
taxlaw-2816	520	3	1	CARDINAL
taxlaw-2816	520	4	2d	DATE
taxlaw-2816	520	5	1994	DATE
taxlaw-2816	520	6	the depression years of the 1930s	DATE
taxlaw-2816	521	1	123	CARDINAL
taxlaw-2816	521	2	barbara h. fried	PERSON
taxlaw-2816	521	3	44	CARDINAL
taxlaw-2816	521	4	stan	PERSON
taxlaw-2816	522	1	l. rev	PERSON
taxlaw-2816	522	2	961	CARDINAL
taxlaw-2816	522	3	962	CARDINAL
taxlaw-2816	522	4	1992	DATE
taxlaw-2816	523	1	124	CARDINAL
taxlaw-2816	523	2	131	CARDINAL
taxlaw-2816	523	3	605–06	CARDINAL
taxlaw-2816	523	4	warren	PERSON
taxlaw-2816	523	5	133	CARDINAL
taxlaw-2816	523	6	1097–101	CARDINAL
taxlaw-2816	523	7	andrews	GPE
taxlaw-2816	523	8	supra	PERSON
taxlaw-2816	523	9	113	CARDINAL
taxlaw-2816	523	10	1173	CARDINAL
taxlaw-2816	524	1	125	CARDINAL
taxlaw-2816	525	1	carolyn c. jones	PERSON
taxlaw-2816	525	2	29	CARDINAL
taxlaw-2816	525	3	st.	GPE
taxlaw-2816	525	4	louis u. l.j. 1155	ORG
taxlaw-2816	525	5	1160	CARDINAL
taxlaw-2816	525	6	1985	DATE
taxlaw-2816	526	1	2013	DATE
taxlaw-2816	526	2	161	CARDINAL
taxlaw-2816	528	1	carolyn jones	PERSON
taxlaw-2816	528	2	jones	PERSON
taxlaw-2816	528	3	127	CARDINAL
taxlaw-2816	529	1	one	CARDINAL
taxlaw-2816	531	1	thomas hobbes,132	PERSON
taxlaw-2816	534	1	126	CARDINAL
taxlaw-2816	534	2	1171	DATE
taxlaw-2816	535	1	jones	PERSON
taxlaw-2816	536	1	1156	CARDINAL
taxlaw-2816	537	1	127	CARDINAL
taxlaw-2816	538	1	1162	DATE
taxlaw-2816	539	1	128	CARDINAL
taxlaw-2816	540	1	1168	DATE
taxlaw-2816	541	1	129	CARDINAL
taxlaw-2816	542	1	130	CARDINAL
taxlaw-2816	545	1	131	CARDINAL
taxlaw-2816	545	2	lawrence zelenak	PERSON
taxlaw-2816	545	3	51	CARDINAL
taxlaw-2816	545	4	601	CARDINAL
taxlaw-2816	545	5	605	CARDINAL
taxlaw-2816	545	6	1996	DATE
taxlaw-2816	546	1	132	CARDINAL
taxlaw-2816	547	1	thomas hobbes	PERSON
taxlaw-2816	547	2	226	CARDINAL
taxlaw-2816	547	3	m. oakeshott ed.	PERSON
taxlaw-2816	547	4	1960	DATE
taxlaw-2816	548	1	133	CARDINAL
taxlaw-2816	548	2	alvin warren	PERSON
taxlaw-2816	548	3	89	CARDINAL
taxlaw-2816	548	4	yale l.j. 1081,	PERSON
taxlaw-2816	548	5	1094	DATE
taxlaw-2816	548	6	1980	DATE
taxlaw-2816	549	1	162	CARDINAL
taxlaw-2816	550	1	4:136	CARDINAL
taxlaw-2816	551	1	134	CARDINAL
taxlaw-2816	555	1	tax.137	CARDINAL
taxlaw-2816	559	1	”138	PERSON
taxlaw-2816	561	1	marjorie kornhauser	PERSON
taxlaw-2816	566	1	today	DATE
taxlaw-2816	566	2	kornhauser	PERSON
taxlaw-2816	566	3	the last quarter of the nineteenth century	DATE
taxlaw-2816	566	4	the beginning of the twentieth century	DATE
taxlaw-2816	566	5	134	CARDINAL
taxlaw-2816	568	1	1095	DATE
taxlaw-2816	569	1	137	CARDINAL
taxlaw-2816	569	2	lawrence zelenak	PERSON
taxlaw-2816	569	3	64	CARDINAL
taxlaw-2816	569	4	1	CARDINAL
taxlaw-2816	569	5	2010	DATE
taxlaw-2816	570	1	138	CARDINAL
taxlaw-2816	570	2	steven a. bank	PERSON
taxlaw-2816	570	3	94	CARDINAL
taxlaw-2816	570	4	geo	PRODUCT
taxlaw-2816	570	5	l.j. 889,	PERSON
taxlaw-2816	570	6	890–91	DATE
taxlaw-2816	570	7	2006	DATE
taxlaw-2816	571	1	139	CARDINAL
taxlaw-2816	571	2	marjorie e. kornhauser	PERSON
taxlaw-2816	571	3	66	CARDINAL
taxlaw-2816	573	1	53	CARDINAL
taxlaw-2816	573	2	61	DATE
taxlaw-2816	573	3	1990	DATE
taxlaw-2816	574	1	2013	DATE
taxlaw-2816	574	2	163	CARDINAL
taxlaw-2816	574	3	years	DATE
taxlaw-2816	577	1	one	CARDINAL
taxlaw-2816	577	2	second	ORDINAL
taxlaw-2816	577	3	steven bank	PERSON
taxlaw-2816	578	1	the late nineteenth century	DATE
taxlaw-2816	581	1	140	CARDINAL
taxlaw-2816	582	1	today	DATE
taxlaw-2816	583	1	136	CARDINAL
taxlaw-2816	583	2	t]oday	DATE
taxlaw-2816	584	1	141	CARDINAL
taxlaw-2816	584	2	61	CARDINAL
taxlaw-2816	585	1	142	CARDINAL
taxlaw-2816	585	2	taft	PERSON
taxlaw-2816	585	3	1909	DATE
taxlaw-2816	586	1	congress	ORG
taxlaw-2816	586	2	taft	PERSON
taxlaw-2816	587	1	reuven avi-yonah	PERSON
taxlaw-2816	587	2	90	CARDINAL
taxlaw-2816	588	1	l. rev	PERSON
taxlaw-2816	588	2	1193	CARDINAL
taxlaw-2816	588	3	1218	DATE
taxlaw-2816	588	4	2004	DATE
taxlaw-2816	589	1	44	CARDINAL
taxlaw-2816	590	1	3344	CARDINAL
taxlaw-2816	590	2	1909	DATE
taxlaw-2816	590	3	taft	PERSON
taxlaw-2816	591	1	143	CARDINAL
taxlaw-2816	591	2	142	CARDINAL
taxlaw-2816	592	1	144	CARDINAL
taxlaw-2816	592	2	steven a. bank	PERSON
taxlaw-2816	592	3	43	CARDINAL
taxlaw-2816	592	4	mary l. rev	PERSON
taxlaw-2816	592	5	447	CARDINAL
taxlaw-2816	592	6	450–52	DATE
taxlaw-2816	592	7	2001	DATE
taxlaw-2816	593	1	taft	PERSON
taxlaw-2816	593	2	congress	ORG
taxlaw-2816	593	3	1909	DATE
taxlaw-2816	594	1	44	CARDINAL
taxlaw-2816	595	1	3344	CARDINAL
taxlaw-2816	595	2	1909	DATE
taxlaw-2816	595	3	taft	PERSON
taxlaw-2816	596	1	145	CARDINAL
taxlaw-2816	596	2	144	CARDINAL
taxlaw-2816	596	3	452	CARDINAL
taxlaw-2816	596	4	164	CARDINAL
taxlaw-2816	598	1	4:136	CARDINAL
taxlaw-2816	598	2	the end of the nineteenth century	DATE
taxlaw-2816	600	1	wisconsin	GPE
taxlaw-2816	600	2	1903	DATE
taxlaw-2816	602	1	third	ORDINAL
taxlaw-2816	604	1	reuven avi-yonah	PERSON
taxlaw-2816	606	1	1909	DATE
taxlaw-2816	607	1	taft	PERSON
taxlaw-2816	607	2	annual	DATE
taxlaw-2816	608	1	146	CARDINAL
taxlaw-2816	608	2	508–15	CARDINAL
taxlaw-2816	609	1	147	CARDINAL
taxlaw-2816	610	1	519	CARDINAL
taxlaw-2816	610	2	148	CARDINAL
taxlaw-2816	610	3	roswell	ORG
taxlaw-2816	610	4	c. mccrea	PERSON
taxlaw-2816	610	5	19	CARDINAL
taxlaw-2816	610	6	q.j.	GPE
taxlaw-2816	611	1	498	CARDINAL
taxlaw-2816	611	2	499	CARDINAL
taxlaw-2816	611	3	1905	DATE
taxlaw-2816	611	4	the wisconsin state tax commission	ORG
taxlaw-2816	611	5	1903	DATE
taxlaw-2816	612	1	149	CARDINAL
taxlaw-2816	612	2	ajay mehrotra	PERSON
taxlaw-2816	612	3	1909	DATE
taxlaw-2816	612	4	11	CARDINAL
taxlaw-2816	612	5	l. 492	PERSON
taxlaw-2816	612	6	494	CARDINAL
taxlaw-2816	612	7	2010	DATE
taxlaw-2816	613	1	139	CARDINAL
taxlaw-2816	613	2	1909	DATE
taxlaw-2816	614	1	150	CARDINAL
taxlaw-2816	614	2	142	CARDINAL
taxlaw-2816	614	3	1211	DATE
taxlaw-2816	616	1	144	CARDINAL
taxlaw-2816	616	2	535	CARDINAL
taxlaw-2816	617	1	2013	DATE
taxlaw-2816	617	2	165	CARDINAL
taxlaw-2816	619	1	152	CARDINAL
taxlaw-2816	619	2	the early years of the twentieth century	DATE
taxlaw-2816	623	1	151	CARDINAL
taxlaw-2816	623	2	142	CARDINAL
taxlaw-2816	623	3	1219	DATE
taxlaw-2816	623	4	44	CARDINAL
taxlaw-2816	624	1	3344	CARDINAL
taxlaw-2816	624	2	1909	DATE
taxlaw-2816	624	3	taft	PERSON
taxlaw-2816	625	1	152	CARDINAL
taxlaw-2816	626	1	1225	CARDINAL
taxlaw-2816	627	1	153	CARDINAL
taxlaw-2816	627	2	139	CARDINAL
taxlaw-2816	627	3	55	CARDINAL
taxlaw-2816	628	1	154	CARDINAL
taxlaw-2816	628	2	142	CARDINAL
taxlaw-2816	628	3	1231	CARDINAL
taxlaw-2816	629	1	today	DATE
taxlaw-2816	630	1	1244	CARDINAL
taxlaw-2816	631	1	155	CARDINAL
taxlaw-2816	631	2	steven a. bank	PERSON
taxlaw-2816	631	3	94	CARDINAL
taxlaw-2816	631	4	geo	PRODUCT
taxlaw-2816	632	1	l.j	PERSON
taxlaw-2816	634	1	889	CARDINAL
taxlaw-2816	635	1	2006	DATE
taxlaw-2816	636	1	156	CARDINAL
taxlaw-2816	637	1	891–92	CARDINAL
taxlaw-2816	638	1	166	CARDINAL
taxlaw-2816	638	2	columbia	ORG
taxlaw-2816	639	1	4:136	CARDINAL
taxlaw-2816	645	1	one	CARDINAL
taxlaw-2816	648	1	millions of dollars	MONEY
taxlaw-2816	648	2	157	CARDINAL
taxlaw-2816	648	3	892	CARDINAL
taxlaw-2816	649	1	158	CARDINAL
taxlaw-2816	650	1	894	CARDINAL
taxlaw-2816	650	2	159	CARDINAL
taxlaw-2816	650	3	142	CARDINAL
taxlaw-2816	650	4	1196	CARDINAL
taxlaw-2816	650	5	1909	DATE
taxlaw-2816	651	1	160	CARDINAL
taxlaw-2816	651	2	1249	CARDINAL
taxlaw-2816	651	3	democratic	NORP
taxlaw-2816	652	1	161	CARDINAL
taxlaw-2816	652	2	86	CARDINAL
taxlaw-2816	652	3	1959	DATE
taxlaw-2816	652	4	15	CARDINAL
taxlaw-2816	653	1	381-384	CARDINAL
taxlaw-2816	654	1	2013	DATE
taxlaw-2816	654	2	167	CARDINAL
taxlaw-2816	658	1	first	ORDINAL
taxlaw-2816	658	2	aviyonah	PERSON
taxlaw-2816	659	1	at least one	CARDINAL
taxlaw-2816	660	1	bellas hess	PERSON
taxlaw-2816	660	2	quill.	GPE
taxlaw-2816	661	1	amazon	ORG
taxlaw-2816	661	2	86	CARDINAL
taxlaw-2816	662	1	71	CARDINAL
taxlaw-2816	662	2	157	CARDINAL
taxlaw-2816	662	3	amazon	ORG
taxlaw-2816	662	4	california	GPE
taxlaw-2816	662	5	86	CARDINAL
taxlaw-2816	663	1	162	CARDINAL
taxlaw-2816	663	2	the supreme court’s	ORG
taxlaw-2816	663	3	citizens united	ORG
taxlaw-2816	663	4	558	CARDINAL
taxlaw-2816	663	5	310	CARDINAL
taxlaw-2816	663	6	2010	DATE
taxlaw-2816	664	1	first	ORDINAL
taxlaw-2816	667	1	163	CARDINAL
taxlaw-2816	667	2	steven a. bank	PERSON
taxlaw-2816	667	3	43	CARDINAL
taxlaw-2816	667	4	mary l. rev	PERSON
taxlaw-2816	667	5	447	CARDINAL
taxlaw-2816	667	6	2001	DATE
taxlaw-2816	668	1	164	CARDINAL
taxlaw-2816	669	1	168	CARDINAL
taxlaw-2816	670	1	4:136	CARDINAL
taxlaw-2816	671	1	one	CARDINAL
taxlaw-2816	675	1	two	CARDINAL
taxlaw-2816	675	2	recent years	DATE
taxlaw-2816	677	1	three	CARDINAL
taxlaw-2816	677	2	three	CARDINAL
taxlaw-2816	677	3	three	CARDINAL
taxlaw-2816	677	4	may 2012	DATE
taxlaw-2816	677	5	at least twenty-two	CARDINAL
taxlaw-2816	677	6	165	CARDINAL
taxlaw-2816	677	7	one	CARDINAL
taxlaw-2816	677	8	forty-four	CARDINAL
taxlaw-2816	677	9	forty-six	CARDINAL
taxlaw-2816	677	10	three	CARDINAL
taxlaw-2816	678	1	moorman mfg. co.	ORG
taxlaw-2816	678	2	v bair	PERSON
taxlaw-2816	679	1	437	CARDINAL
taxlaw-2816	679	2	267	CARDINAL
taxlaw-2816	679	3	284	CARDINAL
taxlaw-2816	679	4	1978	DATE
taxlaw-2816	680	1	166	CARDINAL
taxlaw-2816	680	2	container corp.	ORG
taxlaw-2816	681	1	463	CARDINAL
taxlaw-2816	681	2	159	CARDINAL
taxlaw-2816	681	3	183	CARDINAL
taxlaw-2816	681	4	1983	DATE
taxlaw-2816	682	1	167	CARDINAL
taxlaw-2816	684	1	hellerstein & hellerstein	ORG
taxlaw-2816	684	2	supra	PERSON
taxlaw-2816	684	3	12	CARDINAL
taxlaw-2816	684	4	¶ 8.06	CARDINAL
taxlaw-2816	684	5	three	CARDINAL
taxlaw-2816	685	1	168	CARDINAL
taxlaw-2816	685	2	three	CARDINAL
taxlaw-2816	685	3	one	CARDINAL
taxlaw-2816	686	1	kirk j. stark	PERSON
taxlaw-2816	686	2	u.s.	GPE
taxlaw-2816	686	3	23	CARDINAL
taxlaw-2816	686	4	775	CARDINAL
taxlaw-2816	686	5	777	CARDINAL
taxlaw-2816	686	6	2002	DATE
taxlaw-2816	687	1	three	CARDINAL
taxlaw-2816	687	2	2013	DATE
taxlaw-2816	688	1	169	CARDINAL
taxlaw-2816	689	1	30%	PERCENT
taxlaw-2816	689	2	50%	PERCENT
taxlaw-2816	689	3	10%	PERCENT
taxlaw-2816	689	4	only 10%	PERCENT
taxlaw-2816	689	5	the 30%	PERCENT
taxlaw-2816	689	6	three	CARDINAL
taxlaw-2816	689	7	three	CARDINAL
taxlaw-2816	692	1	30%	PERCENT
taxlaw-2816	692	2	three	CARDINAL
taxlaw-2816	692	3	only 10%	PERCENT
taxlaw-2816	693	1	only 5%	PERCENT
taxlaw-2816	693	2	50%	PERCENT
taxlaw-2816	694	1	connecticut	GPE
taxlaw-2816	694	2	the supreme court	ORG
taxlaw-2816	694	3	underwood typewriter co.	ORG
taxlaw-2816	695	1	v. chamberlain	PERSON
taxlaw-2816	695	2	254	CARDINAL
taxlaw-2816	695	3	u.s.	GPE
taxlaw-2816	695	4	113	CARDINAL
taxlaw-2816	695	5	1920	DATE
taxlaw-2816	696	1	the supreme court	ORG
taxlaw-2816	700	1	437	CARDINAL
taxlaw-2816	700	2	u.s.	GPE
taxlaw-2816	700	3	274	CARDINAL
taxlaw-2816	702	1	okla	GPE
taxlaw-2816	703	1	jefferson lines, inc.	ORG
taxlaw-2816	703	2	514	CARDINAL
taxlaw-2816	704	1	175	CARDINAL
taxlaw-2816	704	2	185	CARDINAL
taxlaw-2816	704	3	1995	DATE
taxlaw-2816	705	1	three	CARDINAL
taxlaw-2816	706	1	169 fed’n	QUANTITY
taxlaw-2816	706	2	january 1, 2013	DATE
taxlaw-2816	707	1	the supreme court	ORG
taxlaw-2816	707	2	iowa	GPE
taxlaw-2816	707	3	moorman	GPE
taxlaw-2816	708	1	iowa	GPE
taxlaw-2816	709	1	1934	DATE
taxlaw-2816	709	2	iowa	GPE
taxlaw-2816	709	3	first	ORDINAL
taxlaw-2816	710	1	437	CARDINAL
taxlaw-2816	710	2	u.s.	GPE
taxlaw-2816	710	3	283 n.2	QUANTITY
taxlaw-2816	710	4	170	CARDINAL
taxlaw-2816	710	5	70	CARDINAL
taxlaw-2816	710	6	171	CARDINAL
taxlaw-2816	710	7	justice powell	PERSON
taxlaw-2816	711	1	437	CARDINAL
taxlaw-2816	711	2	u.s.	GPE
taxlaw-2816	711	3	292	CARDINAL
taxlaw-2816	711	4	powell	PERSON
taxlaw-2816	711	5	j.	PERSON
taxlaw-2816	712	1	172	CARDINAL
taxlaw-2816	712	2	justice powell	PERSON
taxlaw-2816	712	3	iowa	GPE
taxlaw-2816	712	4	iowa	GPE
taxlaw-2816	713	1	iowa	GPE
taxlaw-2816	713	2	iowa	GPE
taxlaw-2816	714	1	284	CARDINAL
taxlaw-2816	715	1	170	CARDINAL
taxlaw-2816	716	1	4:136	CARDINAL
taxlaw-2816	716	2	50%	PERCENT
taxlaw-2816	717	1	three	CARDINAL
taxlaw-2816	719	1	two	CARDINAL
taxlaw-2816	720	1	charles mclure	PERSON
taxlaw-2816	720	2	1977	DATE
taxlaw-2816	722	1	darien shanske	PERSON
taxlaw-2816	724	1	173	CARDINAL
taxlaw-2816	725	1	174	CARDINAL
taxlaw-2816	725	2	powell	PERSON
taxlaw-2816	726	1	437	CARDINAL
taxlaw-2816	726	2	u.s.	GPE
taxlaw-2816	726	3	284	CARDINAL
taxlaw-2816	727	1	175	CARDINAL
taxlaw-2816	727	2	elliott dubin	PERSON
taxlaw-2816	727	3	55	CARDINAL
taxlaw-2816	727	4	563	CARDINAL
taxlaw-2816	727	5	2010	DATE
taxlaw-2816	729	1	shanske	ORG
taxlaw-2816	729	2	71	CARDINAL
taxlaw-2816	729	3	113–15	DATE
taxlaw-2816	729	4	california	GPE
taxlaw-2816	731	1	176	CARDINAL
taxlaw-2816	731	2	charles e. mclure	PERSON
taxlaw-2816	731	3	jr.	PERSON
taxlaw-2816	732	1	1	CARDINAL
taxlaw-2816	735	1	25 1977	TIME
taxlaw-2816	736	1	charles e. mclure	PERSON
taxlaw-2816	736	2	jr.	PERSON
taxlaw-2816	736	3	19	CARDINAL
taxlaw-2816	737	1	472	CARDINAL
taxlaw-2816	737	2	1971	DATE
taxlaw-2816	738	1	2013	DATE
taxlaw-2816	738	2	171	CARDINAL
taxlaw-2816	739	1	ssf	ORG
taxlaw-2816	739	2	first	ORDINAL
taxlaw-2816	739	3	consumer.177	GPE
taxlaw-2816	740	1	10%	PERCENT
taxlaw-2816	741	1	7%	PERCENT
taxlaw-2816	742	1	1,000,000	MONEY
taxlaw-2816	742	2	7,000	MONEY
taxlaw-2816	742	3	a.	PERSON
taxlaw-2816	742	4	15%	PERCENT
taxlaw-2816	742	5	10,500	MONEY
taxlaw-2816	743	1	1,000,000	MONEY
taxlaw-2816	745	1	a.	PERSON
taxlaw-2816	750	1	four	CARDINAL
taxlaw-2816	750	2	first	ORDINAL
taxlaw-2816	750	3	fourth	ORDINAL
taxlaw-2816	750	4	177	CARDINAL
taxlaw-2816	750	5	71	CARDINAL
taxlaw-2816	750	6	116–17	CARDINAL
taxlaw-2816	751	1	168	CARDINAL
taxlaw-2816	751	2	779	CARDINAL
taxlaw-2816	751	3	three	CARDINAL
taxlaw-2816	751	4	three	CARDINAL
taxlaw-2816	751	5	michael mcintyre	PERSON
taxlaw-2816	751	6	25	CARDINAL
taxlaw-2816	751	7	931	CARDINAL
taxlaw-2816	751	8	2002	DATE
taxlaw-2816	753	1	947	CARDINAL
taxlaw-2816	753	2	mcclure	PERSON
taxlaw-2816	754	1	178	CARDINAL
taxlaw-2816	754	2	176	CARDINAL
taxlaw-2816	754	3	17	CARDINAL
taxlaw-2816	754	4	179	CARDINAL
taxlaw-2816	755	1	172	CARDINAL
taxlaw-2816	757	1	4:136	CARDINAL
taxlaw-2816	757	2	1	CARDINAL
taxlaw-2816	757	3	first	ORDINAL
taxlaw-2816	757	4	2	CARDINAL
taxlaw-2816	757	5	3	CARDINAL
taxlaw-2816	757	6	4	CARDINAL
taxlaw-2816	759	1	two	CARDINAL
taxlaw-2816	760	1	two	CARDINAL
taxlaw-2816	760	2	bellas hess	PERSON
taxlaw-2816	760	3	1967	DATE
taxlaw-2816	760	4	1992).182	CARDINAL
taxlaw-2816	763	1	1	CARDINAL
taxlaw-2816	763	2	180	CARDINAL
taxlaw-2816	763	3	71	CARDINAL
taxlaw-2816	763	4	117	CARDINAL
taxlaw-2816	763	5	181	CARDINAL
taxlaw-2816	765	1	71	CARDINAL
taxlaw-2816	765	2	118–22	CARDINAL
taxlaw-2816	765	3	182	CARDINAL
taxlaw-2816	765	4	waltreese carroll	PERSON
taxlaw-2816	765	5	2012	DATE
taxlaw-2816	765	6	st.	GPE
taxlaw-2816	765	7	today	DATE
taxlaw-2816	765	8	143-2	CARDINAL
taxlaw-2816	765	9	2012	DATE
taxlaw-2816	765	10	charles collins	PERSON
taxlaw-2816	765	11	six	CARDINAL
taxlaw-2816	765	12	quill”	ORG
taxlaw-2816	766	1	183	CARDINAL
taxlaw-2816	766	2	supra	PERSON
taxlaw-2816	766	3	31	CARDINAL
taxlaw-2816	766	4	2013	DATE
taxlaw-2816	766	5	173	CARDINAL
taxlaw-2816	766	6	2	CARDINAL
taxlaw-2816	766	7	3	CARDINAL
taxlaw-2816	767	1	congress;184	PERSON
taxlaw-2816	768	1	184	CARDINAL
taxlaw-2816	768	2	s. 1726	PERSON
taxlaw-2816	768	3	110th	ORDINAL
taxlaw-2816	769	1	2007	DATE
taxlaw-2816	769	2	110th	ORDINAL
taxlaw-2816	770	1	2008	DATE
taxlaw-2816	771	1	185	CARDINAL
taxlaw-2816	771	2	s. 1452	ORG
taxlaw-2816	771	3	112th	CARDINAL
taxlaw-2816	772	1	2011	DATE
taxlaw-2816	772	2	3179	CARDINAL
taxlaw-2816	772	3	112th	CARDINAL
taxlaw-2816	773	1	2011	DATE
taxlaw-2816	774	1	s. 1832	ORG
taxlaw-2816	774	2	112th	CARDINAL
taxlaw-2816	775	1	2011	DATE