id	sid	eid	entity	type
taxlaw-2838	1	1	u.s.	GPE
taxlaw-2838	1	2	ajay k. mehrotra* *	PERSON
taxlaw-2838	1	3	american bar foundation	ORG
taxlaw-2838	1	4	chicago	GPE
taxlaw-2838	1	5	il	ORG
taxlaw-2838	1	6	the university of minnesota law school’s	ORG
taxlaw-2838	1	7	irs	ORG
taxlaw-2838	1	8	the ucla law school’s	ORG
taxlaw-2838	2	1	steve bank	GPE
taxlaw-2838	2	2	kristin hickman	PERSON
taxlaw-2838	2	3	steve johnson	PERSON
taxlaw-2838	2	4	leandra lederman	PERSON
taxlaw-2838	2	5	joe thorndike	PERSON
taxlaw-2838	3	1	indiana university maurer school of law research	ORG
taxlaw-2838	3	2	rian	NORP
taxlaw-2838	3	3	jessica laurin	PERSON
taxlaw-2838	3	4	the columbia journal of tax law	ORG
taxlaw-2838	4	1	2016	CARDINAL
taxlaw-2838	5	1	https://creativecommons.org/licenses/by/4.0/	WORK_OF_ART
taxlaw-2838	6	1	2016	CARDINAL
taxlaw-2838	6	2	u.s.	GPE
taxlaw-2838	6	3	145	CARDINAL
taxlaw-2838	7	1	146 ii	QUANTITY
taxlaw-2838	8	1	149 iii	QUANTITY
taxlaw-2838	9	1	american	NORP
taxlaw-2838	9	2	151	CARDINAL
taxlaw-2838	9	3	british	NORP
taxlaw-2838	9	4	153	CARDINAL
taxlaw-2838	9	5	155	CARDINAL
taxlaw-2838	9	6	the supreme court’s	ORG
taxlaw-2838	9	7	156	CARDINAL
taxlaw-2838	10	1	1913	DATE
taxlaw-2838	10	2	u.s.	GPE
taxlaw-2838	11	1	157	CARDINAL
taxlaw-2838	11	2	1913	DATE
taxlaw-2838	11	3	158	CARDINAL
taxlaw-2838	11	4	160	CARDINAL
taxlaw-2838	12	1	161	CARDINAL
taxlaw-2838	12	2	162	CARDINAL
taxlaw-2838	12	3	162	CARDINAL
taxlaw-2838	12	4	164	CARDINAL
taxlaw-2838	12	5	166 vi.	PERSON
taxlaw-2838	13	1	167	CARDINAL
taxlaw-2838	13	2	146	CARDINAL
taxlaw-2838	14	1	athens	GPE
taxlaw-2838	14	2	modern united states	GPE
taxlaw-2838	14	3	one	CARDINAL
taxlaw-2838	15	1	at least the early nineteenth century	DATE
taxlaw-2838	15	2	britain	GPE
taxlaw-2838	15	3	first	ORDINAL
taxlaw-2838	15	4	tax,4	CARDINAL
taxlaw-2838	15	5	third	ORDINAL
taxlaw-2838	17	1	today	DATE
taxlaw-2838	18	1	one	CARDINAL
taxlaw-2838	18	2	u.s.	GPE
taxlaw-2838	18	3	today	DATE
taxlaw-2838	18	4	americans	NORP
taxlaw-2838	20	1	one	CARDINAL
taxlaw-2838	21	1	the united states	GPE
taxlaw-2838	21	2	first	ORDINAL
taxlaw-2838	22	1	the u.s. supreme court	ORG
taxlaw-2838	23	1	1	CARDINAL
taxlaw-2838	23	2	t. hoffman	PERSON
taxlaw-2838	24	1	75	CARDINAL
taxlaw-2838	24	2	j. econ	PERSON
taxlaw-2838	25	1	hist	PERSON
taxlaw-2838	26	1	303	CARDINAL
taxlaw-2838	26	2	2015	CARDINAL
taxlaw-2838	27	1	john l. campbell	PERSON
taxlaw-2838	27	2	ann	PERSON
taxlaw-2838	28	1	1993	DATE
taxlaw-2838	28	2	163–85	CARDINAL
taxlaw-2838	29	1	2	CARDINAL
taxlaw-2838	29	2	carolyn webber & aaron b. wildavsky	ORG
taxlaw-2838	29	3	107	CARDINAL
taxlaw-2838	29	4	1986	DATE
taxlaw-2838	30	1	3	CARDINAL
taxlaw-2838	30	2	u.s.	GPE
taxlaw-2838	30	3	gov’t accountability office	ORG
taxlaw-2838	30	4	gao-10-968	ORG
taxlaw-2838	30	5	irs	ORG
taxlaw-2838	30	6	7 (2010	DATE
taxlaw-2838	31	1	4	CARDINAL
taxlaw-2838	31	2	london	GPE
taxlaw-2838	31	3	i. gold 1803	PERSON
taxlaw-2838	31	4	england	GPE
taxlaw-2838	31	5	1997	DATE
taxlaw-2838	32	1	5	CARDINAL
taxlaw-2838	32	2	d. huret	PERSON
taxlaw-2838	32	3	american	NORP
taxlaw-2838	32	4	2014	DATE
taxlaw-2838	33	1	6	CARDINAL
taxlaw-2838	33	2	1982	DATE
taxlaw-2838	33	3	6300	TIME
taxlaw-2838	34	1	ways & means	ORG
taxlaw-2838	34	2	97th	CARDINAL
taxlaw-2838	35	1	162	CARDINAL
taxlaw-2838	35	2	1982	DATE
taxlaw-2838	37	1	7	CARDINAL
taxlaw-2838	37	2	leandra lederman	PERSON
taxlaw-2838	37	3	third	ORDINAL
taxlaw-2838	37	4	60	CARDINAL
taxlaw-2838	38	1	l. rev	PERSON
taxlaw-2838	38	2	695	CARDINAL
taxlaw-2838	38	3	2007	DATE
taxlaw-2838	38	4	joel slemrod	PERSON
taxlaw-2838	39	1	61	CARDINAL
taxlaw-2838	39	2	nat’l	NORP
taxlaw-2838	39	3	2008	DATE
taxlaw-2838	39	4	24	CARDINAL
taxlaw-2838	40	1	davis l. rev	PERSON
taxlaw-2838	40	2	107	CARDINAL
taxlaw-2838	40	3	121	CARDINAL
taxlaw-2838	40	4	1990	DATE
taxlaw-2838	41	1	2016	CARDINAL
taxlaw-2838	41	2	u.s.	GPE
taxlaw-2838	41	3	147	CARDINAL
taxlaw-2838	42	1	8	CARDINAL
taxlaw-2838	42	2	decades	DATE
taxlaw-2838	42	3	u.s.	GPE
taxlaw-2838	43	1	1913	DATE
taxlaw-2838	43	2	u.s.	GPE
taxlaw-2838	43	3	congress	ORG
taxlaw-2838	43	4	two	CARDINAL
taxlaw-2838	43	5	1943	DATE
taxlaw-2838	43	6	today	DATE
taxlaw-2838	43	7	third	ORDINAL
taxlaw-2838	43	8	16	CARDINAL
taxlaw-2838	44	1	americans	NORP
taxlaw-2838	45	1	present-day	DATE
taxlaw-2838	45	2	u.s.	GPE
taxlaw-2838	45	3	third	ORDINAL
taxlaw-2838	47	1	8 united states	GPE
taxlaw-2838	47	2	balt.	ORG
taxlaw-2838	49	1	r.r.	GPE
taxlaw-2838	49	2	84	CARDINAL
taxlaw-2838	49	3	322	CARDINAL
taxlaw-2838	49	4	1872	DATE
taxlaw-2838	50	1	9	CARDINAL
taxlaw-2838	50	2	sheldon d. pollack	PERSON
taxlaw-2838	50	3	first	ORDINAL
taxlaw-2838	50	4	67	CARDINAL
taxlaw-2838	50	5	winter 2014	DATE
taxlaw-2838	50	6	16	CARDINAL
taxlaw-2838	50	7	10	CARDINAL
taxlaw-2838	50	8	ajay k. mehrotra	PERSON
taxlaw-2838	50	9	american	NORP
taxlaw-2838	50	10	1877-1929	DATE
taxlaw-2838	50	11	2013	DATE
taxlaw-2838	50	12	robert stanley	PERSON
taxlaw-2838	50	13	1991	DATE
taxlaw-2838	51	1	11 act of	TIME
taxlaw-2838	51	2	oct. 3, 1913	DATE
taxlaw-2838	51	3	16	CARDINAL
taxlaw-2838	51	4	38	CARDINAL
taxlaw-2838	52	1	114	CARDINAL
taxlaw-2838	52	2	169	CARDINAL
taxlaw-2838	52	3	1913	DATE
taxlaw-2838	53	1	12	CARDINAL
taxlaw-2838	53	2	1917	DATE
taxlaw-2838	53	3	63	DATE
taxlaw-2838	53	4	40	CARDINAL
taxlaw-2838	54	1	300	CARDINAL
taxlaw-2838	54	2	332	CARDINAL
taxlaw-2838	54	3	1917	DATE
taxlaw-2838	54	4	roy g. blakey	PERSON
taxlaw-2838	54	5	6 am	QUANTITY
taxlaw-2838	55	1	837	CARDINAL
taxlaw-2838	55	2	842	CARDINAL
taxlaw-2838	55	3	1916	DATE
taxlaw-2838	56	1	13	CARDINAL
taxlaw-2838	56	2	anuj c. desai	PERSON
taxlaw-2838	56	3	108	CARDINAL
taxlaw-2838	56	4	l. rev	PERSON
taxlaw-2838	56	5	859	CARDINAL
taxlaw-2838	56	6	896–99	DATE
taxlaw-2838	56	7	2014	DATE
taxlaw-2838	57	1	14	CARDINAL
taxlaw-2838	58	1	899	CARDINAL
taxlaw-2838	58	2	1943	DATE
taxlaw-2838	59	1	l. 68	PERSON
taxlaw-2838	59	2	120	CARDINAL
taxlaw-2838	59	3	57	CARDINAL
taxlaw-2838	60	1	126	CARDINAL
taxlaw-2838	60	2	june 9, 1943	DATE
taxlaw-2838	61	1	15	CARDINAL
taxlaw-2838	61	2	desai	PERSON
taxlaw-2838	61	3	13	CARDINAL
taxlaw-2838	62	1	richard l. doernberg	PERSON
taxlaw-2838	62	2	61 tex	QUANTITY
taxlaw-2838	62	3	l. rev	PERSON
taxlaw-2838	62	4	595	CARDINAL
taxlaw-2838	62	5	1982	DATE
taxlaw-2838	63	1	16	CARDINAL
taxlaw-2838	63	2	6	CARDINAL
taxlaw-2838	63	3	17	CARDINAL
taxlaw-2838	63	4	bruce bartlett	PERSON
taxlaw-2838	64	1	bruce bartlett	PERSON
taxlaw-2838	64	2	70 years	DATE
taxlaw-2838	64	3	n.y.	GPE
taxlaw-2838	65	1	148	CARDINAL
taxlaw-2838	65	2	columbia	ORG
taxlaw-2838	69	1	u.s.	GPE
taxlaw-2838	69	2	third	ORDINAL
taxlaw-2838	70	1	one	CARDINAL
taxlaw-2838	70	2	irs	ORG
taxlaw-2838	70	3	the united states	GPE
taxlaw-2838	71	1	one	CARDINAL
taxlaw-2838	71	2	u.s.	GPE
taxlaw-2838	71	3	third	ORDINAL
taxlaw-2838	72	1	pre-1943	DATE
taxlaw-2838	73	1	hugh heclo	PERSON
taxlaw-2838	74	1	18	CARDINAL
taxlaw-2838	74	2	american	NORP
taxlaw-2838	76	1	20	CARDINAL
taxlaw-2838	79	1	five	CARDINAL
taxlaw-2838	80	1	first	ORDINAL
taxlaw-2838	81	1	pre-1943	DATE
taxlaw-2838	82	1	four	CARDINAL
taxlaw-2838	82	2	one	CARDINAL
taxlaw-2838	83	1	18	CARDINAL
taxlaw-2838	83	2	hugh heclo	PERSON
taxlaw-2838	83	3	britain	GPE
taxlaw-2838	83	4	sweden	GPE
taxlaw-2838	83	5	1974	DATE
taxlaw-2838	83	6	peter a. hall	PERSON
taxlaw-2838	83	7	britain	GPE
taxlaw-2838	83	8	25	CARDINAL
taxlaw-2838	85	1	275	CARDINAL
taxlaw-2838	85	2	1993	DATE
taxlaw-2838	86	1	19	CARDINAL
taxlaw-2838	86	2	18	CARDINAL
taxlaw-2838	87	1	peter hall	PERSON
taxlaw-2838	89	1	278	CARDINAL
taxlaw-2838	90	1	20	CARDINAL
taxlaw-2838	90	2	w. elliot brownlee	PERSON
taxlaw-2838	90	3	america	GPE
taxlaw-2838	90	4	2004	DATE
taxlaw-2838	91	1	2016	CARDINAL
taxlaw-2838	91	2	u.s.	GPE
taxlaw-2838	91	3	149	CARDINAL
taxlaw-2838	91	4	u.s.	GPE
taxlaw-2838	92	1	congress	ORG
taxlaw-2838	93	1	1913	DATE
taxlaw-2838	93	2	first	ORDINAL
taxlaw-2838	94	1	the supreme court’s	ORG
taxlaw-2838	95	1	third	ORDINAL
taxlaw-2838	96	1	1913	DATE
taxlaw-2838	96	2	1943	DATE
taxlaw-2838	98	1	1935	DATE
taxlaw-2838	99	1	two	CARDINAL
taxlaw-2838	101	1	post-wwii era	EVENT
taxlaw-2838	101	2	american	NORP
taxlaw-2838	104	1	third	ORDINAL
taxlaw-2838	105	1	third	ORDINAL
taxlaw-2838	105	2	american	NORP
taxlaw-2838	105	3	u.s.	GPE
taxlaw-2838	105	4	margaret levi	PERSON
taxlaw-2838	105	5	21	CARDINAL
taxlaw-2838	105	6	ann d. witte & diane f. woodbury	ORG
taxlaw-2838	105	7	u.s.	GPE
taxlaw-2838	105	8	38	CARDINAL
taxlaw-2838	105	9	1985	DATE
taxlaw-2838	105	10	slemrod	NORP
taxlaw-2838	105	11	7	CARDINAL
taxlaw-2838	105	12	22	CARDINAL
taxlaw-2838	105	13	7	CARDINAL
taxlaw-2838	105	14	23	CARDINAL
taxlaw-2838	105	15	lawrence zelenak	PERSON
taxlaw-2838	105	16	2013	DATE
taxlaw-2838	106	1	u.s.	GPE
taxlaw-2838	107	1	111–125	CARDINAL
taxlaw-2838	108	1	24	CARDINAL
taxlaw-2838	108	2	margaret levi	PERSON
taxlaw-2838	108	3	1997	DATE
taxlaw-2838	109	1	150	CARDINAL
taxlaw-2838	109	2	columbia	ORG
taxlaw-2838	109	3	third	ORDINAL
taxlaw-2838	110	1	u.s.	GPE
taxlaw-2838	110	2	third	ORDINAL
taxlaw-2838	111	1	irs	ORG
taxlaw-2838	111	2	only one percent	PERCENT
taxlaw-2838	112	1	only four percent	PERCENT
taxlaw-2838	112	2	third	ORDINAL
taxlaw-2838	112	3	third	ORDINAL
taxlaw-2838	112	4	annual	DATE
taxlaw-2838	113	1	roughly 70%	PERCENT
taxlaw-2838	114	1	1	CARDINAL
taxlaw-2838	114	2	200127	DATE
taxlaw-2838	114	3	99 5	CARDINAL
taxlaw-2838	114	4	96 2	CARDINAL
taxlaw-2838	114	5	96 2	CARDINAL
taxlaw-2838	114	6	88 6	CARDINAL
taxlaw-2838	114	7	82 11	DATE
taxlaw-2838	114	8	43 35	CARDINAL
taxlaw-2838	114	9	28 3	DATE
taxlaw-2838	115	1	1943	DATE
taxlaw-2838	116	1	anuj c. desai	PERSON
taxlaw-2838	116	2	1943	DATE
taxlaw-2838	117	1	28	CARDINAL
taxlaw-2838	118	1	charlotte twight	PERSON
taxlaw-2838	118	2	25	CARDINAL
taxlaw-2838	118	3	1	CARDINAL
taxlaw-2838	118	4	year 2001	DATE
taxlaw-2838	118	5	2007	DATE
taxlaw-2838	120	1	26	CARDINAL
taxlaw-2838	120	2	robert higgs	PERSON
taxlaw-2838	120	3	dec. 24, 2007	DATE
taxlaw-2838	122	1	27	CARDINAL
taxlaw-2838	122	2	25	CARDINAL
taxlaw-2838	122	3	28	CARDINAL
taxlaw-2838	122	4	13	CARDINAL
taxlaw-2838	122	5	1943	DATE
taxlaw-2838	123	1	william n. eskridge	PERSON
taxlaw-2838	123	2	jr.	PERSON
taxlaw-2838	123	3	john ferejohn	PERSON
taxlaw-2838	123	4	american	NORP
taxlaw-2838	123	5	2010	DATE
taxlaw-2838	124	1	2016	CARDINAL
taxlaw-2838	124	2	u.s.	GPE
taxlaw-2838	124	3	151	CARDINAL
taxlaw-2838	125	1	29	CARDINAL
taxlaw-2838	128	1	30	CARDINAL
taxlaw-2838	128	2	the world war ii	EVENT
taxlaw-2838	129	1	the united states	GPE
taxlaw-2838	129	2	american	NORP
taxlaw-2838	129	3	the mid-1940s	DATE
taxlaw-2838	130	1	pre-1943	DATE
taxlaw-2838	130	2	1940s.32	CARDINAL
taxlaw-2838	130	3	the1940s	ORG
taxlaw-2838	130	4	u.s.	GPE
taxlaw-2838	130	5	third	ORDINAL
taxlaw-2838	131	1	the civil war era through the 1930s	EVENT
taxlaw-2838	131	2	american	NORP
taxlaw-2838	132	1	american	NORP
taxlaw-2838	134	1	american	NORP
taxlaw-2838	134	2	american	NORP
taxlaw-2838	135	1	first	ORDINAL
taxlaw-2838	137	1	29	CARDINAL
taxlaw-2838	137	2	charlotte	GPE
taxlaw-2838	137	3	twight	ORDINAL
taxlaw-2838	137	4	14	CARDINAL
taxlaw-2838	137	5	cato j. 359	PERSON
taxlaw-2838	137	6	1995	DATE
taxlaw-2838	137	7	charlotte	GPE
taxlaw-2838	137	8	twight	ORDINAL
taxlaw-2838	137	9	d.c	GPE
taxlaw-2838	138	1	americans	NORP
taxlaw-2838	138	2	2003	DATE
taxlaw-2838	139	1	30	CARDINAL
taxlaw-2838	139	2	brownlee	PERSON
taxlaw-2838	139	3	supra	PERSON
taxlaw-2838	139	4	20	CARDINAL
taxlaw-2838	139	5	sidney ratner	PERSON
taxlaw-2838	139	6	america	GPE
taxlaw-2838	139	7	1980	DATE
taxlaw-2838	139	8	joseph j. thorndike	PERSON
taxlaw-2838	139	9	the age of fdr	DATE
taxlaw-2838	139	10	2012	DATE
taxlaw-2838	140	1	brownlee	PERSON
taxlaw-2838	140	2	supra	PERSON
taxlaw-2838	140	3	20	CARDINAL
taxlaw-2838	140	4	ratner	ORG
taxlaw-2838	140	5	supra	PERSON
taxlaw-2838	140	6	30	CARDINAL
taxlaw-2838	140	7	supra	PERSON
taxlaw-2838	140	8	30	CARDINAL
taxlaw-2838	140	9	carolyn c. jones	PERSON
taxlaw-2838	140	10	world war ii	EVENT
taxlaw-2838	140	11	37 buff	PERSON
taxlaw-2838	140	12	l. rev	PERSON
taxlaw-2838	140	13	685	CARDINAL
taxlaw-2838	140	14	1989	DATE
taxlaw-2838	141	1	32 one	CARDINAL
taxlaw-2838	141	2	the united states	GPE
taxlaw-2838	141	3	1943	DATE
taxlaw-2838	141	4	congress	ORG
taxlaw-2838	142	1	7	CARDINAL
taxlaw-2838	142	2	124	CARDINAL
taxlaw-2838	144	1	33	CARDINAL
taxlaw-2838	144	2	steven a. bank	PERSON
taxlaw-2838	144	3	2008	DATE
taxlaw-2838	145	1	34	CARDINAL
taxlaw-2838	145	2	sheldon d. pollack	PERSON
taxlaw-2838	145	3	american	NORP
taxlaw-2838	145	4	217–19	CARDINAL
taxlaw-2838	145	5	2009	DATE
taxlaw-2838	146	1	152	CARDINAL
taxlaw-2838	146	2	columbia	ORG
taxlaw-2838	147	1	u.s.	GPE
taxlaw-2838	147	2	treasury	ORG
taxlaw-2838	147	3	salmon chase	PERSON
taxlaw-2838	147	4	the war of 1812	DATE
taxlaw-2838	149	1	third	ORDINAL
taxlaw-2838	152	1	first	ORDINAL
taxlaw-2838	152	2	1862	DATE
taxlaw-2838	152	3	congress	ORG
taxlaw-2838	152	4	three percent	PERCENT
taxlaw-2838	152	5	annual	DATE
taxlaw-2838	152	6	above eight hundred dollars	MONEY
taxlaw-2838	152	7	the united states	GPE
taxlaw-2838	153	1	1864	DATE
taxlaw-2838	153	2	congress	ORG
taxlaw-2838	154	1	the following year	DATE
taxlaw-2838	154	2	approximately 10%	PERCENT
taxlaw-2838	154	3	roughly $61 million	MONEY
taxlaw-2838	154	4	about one	CARDINAL
taxlaw-2838	154	5	fifth	ORDINAL
taxlaw-2838	154	6	annual	DATE
taxlaw-2838	154	7	first	ORDINAL
taxlaw-2838	154	8	american	NORP
taxlaw-2838	155	1	1865	DATE
taxlaw-2838	155	2	nearly 40%	PERCENT
taxlaw-2838	155	3	withholding.39	ORG
taxlaw-2838	155	4	1862	DATE
taxlaw-2838	155	5	3%	PERCENT
taxlaw-2838	156	1	40	CARDINAL
taxlaw-2838	157	1	congress	ORG
taxlaw-2838	157	2	5%	PERCENT
taxlaw-2838	157	3	1864	DATE
taxlaw-2838	157	4	5%	PERCENT
taxlaw-2838	158	1	the bureau of internal revenue collectively	ORG
taxlaw-2838	159	1	35	CARDINAL
taxlaw-2838	159	2	the civil war	EVENT
taxlaw-2838	159	3	https://perma.cc/34vw-wl5p	ORG
taxlaw-2838	160	1	36	CARDINAL
taxlaw-2838	160	2	1862	DATE
taxlaw-2838	160	3	119	CARDINAL
taxlaw-2838	160	4	90	CARDINAL
taxlaw-2838	160	5	12	CARDINAL
taxlaw-2838	161	1	432	CARDINAL
taxlaw-2838	161	2	473	CARDINAL
taxlaw-2838	161	3	1862	DATE
taxlaw-2838	162	1	37	CARDINAL
taxlaw-2838	162	2	supra	PERSON
taxlaw-2838	162	3	33	CARDINAL
taxlaw-2838	162	4	brownlee	PERSON
taxlaw-2838	162	5	supra	PERSON
taxlaw-2838	162	6	20	CARDINAL
taxlaw-2838	162	7	hugh rockoff	PERSON
taxlaw-2838	162	8	u.s.	GPE
taxlaw-2838	162	9	310	CARDINAL
taxlaw-2838	162	10	316	DATE
taxlaw-2838	162	11	stephen broadberry & mark harrison eds.	ORG
taxlaw-2838	162	12	2005	DATE
taxlaw-2838	163	1	38	CARDINAL
taxlaw-2838	163	2	supra	PERSON
taxlaw-2838	163	3	33	CARDINAL
taxlaw-2838	163	4	39	CARDINAL
taxlaw-2838	164	1	frederick c. howe	PERSON
taxlaw-2838	164	2	4	CARDINAL
taxlaw-2838	165	1	acad	PERSON
taxlaw-2838	166	1	pol. & soc	ORG
taxlaw-2838	167	1	sci	ORG
taxlaw-2838	168	1	557	CARDINAL
taxlaw-2838	168	2	568	CARDINAL
taxlaw-2838	168	3	1894	DATE
taxlaw-2838	169	1	40 12	CARDINAL
taxlaw-2838	170	1	469	CARDINAL
taxlaw-2838	171	1	41	CARDINAL
taxlaw-2838	171	2	1864	DATE
taxlaw-2838	171	3	173	CARDINAL
taxlaw-2838	171	4	120	CARDINAL
taxlaw-2838	171	5	122	CARDINAL
taxlaw-2838	171	6	123	CARDINAL
taxlaw-2838	171	7	13	CARDINAL
taxlaw-2838	172	1	223	CARDINAL
taxlaw-2838	172	2	283-85	CARDINAL
taxlaw-2838	173	1	2016	CARDINAL
taxlaw-2838	173	2	u.s.	GPE
taxlaw-2838	173	3	153	CARDINAL
taxlaw-2838	174	1	british	NORP
taxlaw-2838	175	1	a. learning	PERSON
taxlaw-2838	175	2	british	NORP
taxlaw-2838	175	3	the united kingdom	GPE
taxlaw-2838	175	4	first	ORDINAL
taxlaw-2838	175	5	1803	DATE
taxlaw-2838	176	1	british	NORP
taxlaw-2838	177	1	british	NORP
taxlaw-2838	177	2	henry addington	PERSON
taxlaw-2838	177	3	1803	DATE
taxlaw-2838	177	4	english	LANGUAGE
taxlaw-2838	177	5	the sixteenth century	DATE
taxlaw-2838	178	1	addington	PERSON
taxlaw-2838	178	2	british	NORP
taxlaw-2838	179	1	u.k.	GPE
taxlaw-2838	180	1	1803	DATE
taxlaw-2838	181	1	british	NORP
taxlaw-2838	181	2	1842	DATE
taxlaw-2838	181	3	one	CARDINAL
taxlaw-2838	181	4	british	NORP
taxlaw-2838	183	1	u.s.	GPE
taxlaw-2838	184	1	one	CARDINAL
taxlaw-2838	184	2	congress	ORG
taxlaw-2838	184	3	the civil war	EVENT
taxlaw-2838	185	1	withholding.46	GPE
taxlaw-2838	185	2	british	NORP
taxlaw-2838	185	3	american	NORP
taxlaw-2838	186	1	the u.k. royal commission	ORG
taxlaw-2838	186	2	u.k.	GPE
taxlaw-2838	189	1	twentieth-century	DATE
taxlaw-2838	189	2	american	NORP
taxlaw-2838	189	3	british	NORP
taxlaw-2838	189	4	42	CARDINAL
taxlaw-2838	189	5	first	ORDINAL
taxlaw-2838	190	1	288	CARDINAL
taxlaw-2838	190	2	19 (1919	DATE
taxlaw-2838	190	3	minutes	TIME
taxlaw-2838	190	4	e. soos	PERSON
taxlaw-2838	190	5	england	GPE
taxlaw-2838	190	6	1	CARDINAL
taxlaw-2838	190	7	simon james ed.	PERSON
taxlaw-2838	190	8	2002	DATE
taxlaw-2838	191	1	43	CARDINAL
taxlaw-2838	191	2	42	CARDINAL
taxlaw-2838	191	3	50–52	CARDINAL
taxlaw-2838	192	1	44	DATE
taxlaw-2838	193	1	sabine	GPE
taxlaw-2838	193	2	1966	DATE
taxlaw-2838	194	1	45	CARDINAL
taxlaw-2838	194	2	d.e	GPE
taxlaw-2838	194	3	schremmer	PERSON
taxlaw-2838	194	4	britain	GPE
taxlaw-2838	194	5	france	GPE
taxlaw-2838	194	6	germany	GPE
taxlaw-2838	194	7	cambridge	GPE
taxlaw-2838	194	8	335	CARDINAL
taxlaw-2838	194	9	peter mathias & sidney pollard eds.	ORG
taxlaw-2838	194	10	1989	DATE
taxlaw-2838	195	1	46	CARDINAL
taxlaw-2838	195	2	33	CARDINAL
taxlaw-2838	196	1	47	CARDINAL
taxlaw-2838	196	2	the royal commission	ORG
taxlaw-2838	196	3	615	CARDINAL
taxlaw-2838	196	4	154	CARDINAL
taxlaw-2838	196	5	156	CARDINAL
taxlaw-2838	196	6	1920	DATE
taxlaw-2838	197	1	48 see minutes	TIME
taxlaw-2838	197	2	supra	PERSON
taxlaw-2838	197	3	42	CARDINAL
taxlaw-2838	197	4	1	CARDINAL
taxlaw-2838	198	1	3	CARDINAL
taxlaw-2838	198	2	154	CARDINAL
taxlaw-2838	198	3	english	LANGUAGE
taxlaw-2838	199	1	the civil war	EVENT
taxlaw-2838	199	2	american	NORP
taxlaw-2838	199	3	britain	GPE
taxlaw-2838	200	1	british	NORP
taxlaw-2838	200	2	resistance.50 treasury	ORG
taxlaw-2838	200	3	salmon p. chase	PERSON
taxlaw-2838	200	4	european	NORP
taxlaw-2838	200	5	first	ORDINAL
taxlaw-2838	200	6	the bureau of internal revenue	ORG
taxlaw-2838	200	7	george s. boutwell	PERSON
taxlaw-2838	200	8	british	NORP
taxlaw-2838	200	9	congress	ORG
taxlaw-2838	200	10	british	NORP
taxlaw-2838	200	11	british	NORP
taxlaw-2838	201	1	north carolina	GPE
taxlaw-2838	201	2	f.h. simmons	PERSON
taxlaw-2838	202	1	fifty years	DATE
taxlaw-2838	204	1	american	NORP
taxlaw-2838	204	2	british	NORP
taxlaw-2838	206	1	fredric c. howe	PERSON
taxlaw-2838	208	1	joseph hill.55	PERSON
taxlaw-2838	208	2	british	NORP
taxlaw-2838	208	3	americans	NORP
taxlaw-2838	209	1	english	NORP
taxlaw-2838	210	1	49	CARDINAL
taxlaw-2838	210	2	edwin r.a. seligman	PERSON
taxlaw-2838	210	3	216	CARDINAL
taxlaw-2838	210	4	2d	DATE
taxlaw-2838	210	5	1914	DATE
taxlaw-2838	211	1	50	CARDINAL
taxlaw-2838	211	2	jerold waltman	PERSON
taxlaw-2838	211	3	62	CARDINAL
taxlaw-2838	213	1	rev	PERSON
taxlaw-2838	213	2	147	CARDINAL
taxlaw-2838	213	3	1980	DATE
taxlaw-2838	214	1	37th	ORDINAL
taxlaw-2838	215	1	252	CARDINAL
taxlaw-2838	215	2	frederick a. pike	PERSON
taxlaw-2838	216	1	51	CARDINAL
taxlaw-2838	216	2	joseph j. thorndike	PERSON
taxlaw-2838	216	3	dec. 21, 2001	DATE
taxlaw-2838	216	4	http://www.taxhistory.org/thp/readings.nsf/artweb /ff949517831b181685256e22007840e8?opendocument	PERSON
taxlaw-2838	218	1	boutwell	PERSON
taxlaw-2838	218	2	british	NORP
taxlaw-2838	218	3	european	NORP
taxlaw-2838	218	4	1	CARDINAL
taxlaw-2838	218	5	george s. boutwell	PERSON
taxlaw-2838	218	6	sixty years	DATE
taxlaw-2838	218	7	1902	DATE
taxlaw-2838	219	1	boutwell	PERSON
taxlaw-2838	219	2	great britain	GPE
taxlaw-2838	219	3	u.s.	GPE
taxlaw-2838	220	1	313	CARDINAL
taxlaw-2838	221	1	england	GPE
taxlaw-2838	222	1	george s. boutwell	PERSON
taxlaw-2838	222	2	the united states	GPE
taxlaw-2838	222	3	226	CARDINAL
taxlaw-2838	222	4	1963	DATE
taxlaw-2838	223	1	53	CARDINAL
taxlaw-2838	224	1	37th	ORDINAL
taxlaw-2838	225	1	315	CARDINAL
taxlaw-2838	226	1	54	CARDINAL
taxlaw-2838	226	2	39	CARDINAL
taxlaw-2838	226	3	568	CARDINAL
taxlaw-2838	226	4	55	CARDINAL
taxlaw-2838	226	5	joseph a. hill	PERSON
taxlaw-2838	226	6	8	CARDINAL
taxlaw-2838	226	7	q.j.	GPE
taxlaw-2838	227	1	416	CARDINAL
taxlaw-2838	227	2	427	CARDINAL
taxlaw-2838	227	3	1894	DATE
taxlaw-2838	228	1	2016	CARDINAL
taxlaw-2838	228	2	u.s.	GPE
taxlaw-2838	228	3	155	CARDINAL
taxlaw-2838	229	1	inquisitorial	ORG
taxlaw-2838	230	1	one	CARDINAL
taxlaw-2838	230	2	british	NORP
taxlaw-2838	231	1	british	NORP
taxlaw-2838	232	1	briton	PERSON
taxlaw-2838	232	2	one	CARDINAL
taxlaw-2838	233	1	americans	NORP
taxlaw-2838	234	1	congress	ORG
taxlaw-2838	235	1	new york	GPE
taxlaw-2838	235	2	roscoe conkling	PERSON
taxlaw-2838	235	3	one	CARDINAL
taxlaw-2838	243	1	ohio	GPE
taxlaw-2838	243	2	at least half	CARDINAL
taxlaw-2838	247	1	the house ways & means committee	ORG
taxlaw-2838	247	2	thaddeus stevens	PERSON
taxlaw-2838	248	1	stevens	PERSON
taxlaw-2838	252	1	one	CARDINAL
taxlaw-2838	253	1	56	CARDINAL
taxlaw-2838	253	2	william frend	PERSON
taxlaw-2838	253	3	16	CARDINAL
taxlaw-2838	253	4	1799	DATE
taxlaw-2838	253	5	49	DATE
taxlaw-2838	253	6	76	DATE
taxlaw-2838	253	7	57	CARDINAL
taxlaw-2838	253	8	john knyveton	PERSON
taxlaw-2838	253	9	m.d.	GPE
taxlaw-2838	253	10	british	NORP
taxlaw-2838	253	11	the years 1763-1809	DATE
taxlaw-2838	253	12	sabine	GPE
taxlaw-2838	253	13	supra	PERSON
taxlaw-2838	253	14	44	DATE
taxlaw-2838	253	15	31	CARDINAL
taxlaw-2838	254	1	58	CARDINAL
taxlaw-2838	255	1	37th	ORDINAL
taxlaw-2838	256	1	247	CARDINAL
taxlaw-2838	257	1	59	CARDINAL
taxlaw-2838	258	1	272	CARDINAL
taxlaw-2838	258	2	supra	PERSON
taxlaw-2838	258	3	51	CARDINAL
taxlaw-2838	259	1	60	CARDINAL
taxlaw-2838	259	2	5	CARDINAL
taxlaw-2838	259	3	15	CARDINAL
taxlaw-2838	259	4	61	CARDINAL
taxlaw-2838	260	1	77th cong	LOC
taxlaw-2838	261	1	23 (1941	DATE
taxlaw-2838	262	1	62	CARDINAL
taxlaw-2838	263	1	807	CARDINAL
taxlaw-2838	263	2	156	CARDINAL
taxlaw-2838	263	3	columbia	ORG
taxlaw-2838	264	1	vol.7:144	PERSON
taxlaw-2838	266	1	the civil war	EVENT
taxlaw-2838	268	1	one	CARDINAL
taxlaw-2838	270	1	congress	ORG
taxlaw-2838	270	2	virginia	GPE
taxlaw-2838	270	3	charles horace	PERSON
taxlaw-2838	272	1	congress	ORG
taxlaw-2838	273	1	british	NORP
taxlaw-2838	273	2	american	NORP
taxlaw-2838	274	1	british	NORP
taxlaw-2838	275	1	english	NORP
taxlaw-2838	275	2	american	NORP
taxlaw-2838	275	3	british	NORP
taxlaw-2838	276	1	american	NORP
taxlaw-2838	277	1	the 1862	DATE
taxlaw-2838	277	2	american	NORP
taxlaw-2838	277	3	joseph thorndike	PERSON
taxlaw-2838	279	1	american	NORP
taxlaw-2838	280	1	the supreme court’s	ORG
taxlaw-2838	280	2	first	ORDINAL
taxlaw-2838	281	1	1864	DATE
taxlaw-2838	281	2	1866	DATE
taxlaw-2838	282	1	5	CARDINAL
taxlaw-2838	283	1	1862	DATE
taxlaw-2838	283	2	first	ORDINAL
taxlaw-2838	284	1	baltimore	GPE
taxlaw-2838	285	1	1854	DATE
taxlaw-2838	285	2	maryland	GPE
taxlaw-2838	285	3	baltimore	GPE
taxlaw-2838	285	4	the baltimore & ohio railroad company	ORG
taxlaw-2838	286	1	baltimore	GPE
taxlaw-2838	287	1	u.s.	GPE
taxlaw-2838	287	2	63	CARDINAL
taxlaw-2838	288	1	37th	ORDINAL
taxlaw-2838	289	1	247	CARDINAL
taxlaw-2838	290	1	64	CARDINAL
taxlaw-2838	291	1	300	CARDINAL
taxlaw-2838	292	1	supra	PERSON
taxlaw-2838	292	2	51	CARDINAL
taxlaw-2838	292	3	66	CARDINAL
taxlaw-2838	292	4	united states	GPE
taxlaw-2838	292	5	balt. & ohio r.r.	ORG
taxlaw-2838	292	6	84	CARDINAL
taxlaw-2838	292	7	322	CARDINAL
taxlaw-2838	292	8	324	CARDINAL
taxlaw-2838	292	9	1872	DATE
taxlaw-2838	294	1	49	DATE
taxlaw-2838	294	2	430–76	DATE
taxlaw-2838	294	3	marjorie e. kornhauser	PERSON
taxlaw-2838	294	4	66	CARDINAL
taxlaw-2838	296	1	53 (1990	DATE
taxlaw-2838	297	1	george k. yin	PERSON
taxlaw-2838	297	2	4	CARDINAL
taxlaw-2838	297	3	fla	GPE
taxlaw-2838	299	1	141	CARDINAL
taxlaw-2838	299	2	1999	DATE
taxlaw-2838	300	1	67 13	CARDINAL
taxlaw-2838	301	1	223	CARDINAL
taxlaw-2838	301	2	1864	DATE
taxlaw-2838	302	1	five percent	PERCENT
taxlaw-2838	303	1	2016	CARDINAL
taxlaw-2838	303	2	u.s.	GPE
taxlaw-2838	303	3	157	CARDINAL
taxlaw-2838	303	4	the u.s. treasury	ORG
taxlaw-2838	303	5	5%	PERCENT
taxlaw-2838	303	6	baltimore	GPE
taxlaw-2838	303	7	congress	ORG
taxlaw-2838	306	1	69	CARDINAL
taxlaw-2838	308	1	baltimore	GPE
taxlaw-2838	314	1	1913	DATE
taxlaw-2838	314	2	u.s.	GPE
taxlaw-2838	314	3	between 1872 and 1894	DATE
taxlaw-2838	315	1	1872	DATE
taxlaw-2838	316	1	congress	ORG
taxlaw-2838	316	2	renewal.71	PERSON
taxlaw-2838	316	3	the last decades of the nineteenth century	DATE
taxlaw-2838	317	1	america	GPE
taxlaw-2838	317	2	first	ORDINAL
taxlaw-2838	318	1	taxation.72	ORG
taxlaw-2838	318	2	1894	DATE
taxlaw-2838	318	3	first	ORDINAL
taxlaw-2838	319	1	the u.s. supreme court	ORG
taxlaw-2838	319	2	1894	DATE
taxlaw-2838	319	3	1894	DATE
taxlaw-2838	320	1	the supreme court’s	ORG
taxlaw-2838	320	2	1894	DATE
taxlaw-2838	320	3	68	CARDINAL
taxlaw-2838	322	1	r.r.	GPE
taxlaw-2838	322	2	84	CARDINAL
taxlaw-2838	322	3	u.s.	GPE
taxlaw-2838	322	4	322	CARDINAL
taxlaw-2838	324	1	326	CARDINAL
taxlaw-2838	325	1	70	CARDINAL
taxlaw-2838	326	1	71	CARDINAL
taxlaw-2838	326	2	supra	PERSON
taxlaw-2838	326	3	33	CARDINAL
taxlaw-2838	326	4	72	DATE
taxlaw-2838	327	1	elizabeth sanders	PERSON
taxlaw-2838	327	2	american	NORP
taxlaw-2838	327	3	1877-1917	DATE
taxlaw-2838	327	4	1999	DATE
taxlaw-2838	328	1	73	CARDINAL
taxlaw-2838	328	2	157	CARDINAL
taxlaw-2838	328	3	u.s.	GPE
taxlaw-2838	328	4	429	CARDINAL
taxlaw-2838	328	5	1895	DATE
taxlaw-2838	329	1	158	CARDINAL
taxlaw-2838	329	2	4,000.74	MONEY
taxlaw-2838	329	3	2%	PERCENT
taxlaw-2838	331	1	1894	DATE
taxlaw-2838	331	2	inquisitorial	ORG
taxlaw-2838	332	1	1894	DATE
taxlaw-2838	332	2	third	ORDINAL
taxlaw-2838	333	1	4,000.75	MONEY
taxlaw-2838	333	2	1894	DATE
taxlaw-2838	334	1	1894	DATE
taxlaw-2838	336	1	1913	DATE
taxlaw-2838	336	2	the supreme court’s	ORG
taxlaw-2838	336	3	1894	DATE
taxlaw-2838	338	1	the next decade	DATE
taxlaw-2838	338	2	the united states	GPE
taxlaw-2838	338	3	spanish	NORP
taxlaw-2838	339	1	1909	DATE
taxlaw-2838	339	2	four years	DATE
taxlaw-2838	339	3	two-thirds	CARDINAL
taxlaw-2838	340	1	woodrow wilson	PERSON
taxlaw-2838	340	2	the sixteenth	DATE
taxlaw-2838	341	1	1913	DATE
taxlaw-2838	341	2	the same year	DATE
taxlaw-2838	341	3	first	ORDINAL
taxlaw-2838	341	4	1913	DATE
taxlaw-2838	342	1	3,000	MONEY
taxlaw-2838	342	2	1%	PERCENT
taxlaw-2838	342	3	an additional 1%	PERCENT
taxlaw-2838	342	4	above $20,000	MONEY
taxlaw-2838	342	5	6%	PERCENT
taxlaw-2838	342	6	above $500,000.79	MONEY
taxlaw-2838	342	7	only about 2%	PERCENT
taxlaw-2838	344	1	the sixteenth	DATE
taxlaw-2838	345	1	74	CARDINAL
taxlaw-2838	345	2	1894	DATE
taxlaw-2838	345	3	349	CARDINAL
taxlaw-2838	345	4	33	CARDINAL
taxlaw-2838	345	5	28	CARDINAL
taxlaw-2838	346	1	509	CARDINAL
taxlaw-2838	346	2	559	CARDINAL
taxlaw-2838	346	3	1894	DATE
taxlaw-2838	347	1	75	CARDINAL
taxlaw-2838	349	1	76	CARDINAL
taxlaw-2838	349	2	richard joseph	PERSON
taxlaw-2838	349	3	american	NORP
taxlaw-2838	349	4	1894	DATE
taxlaw-2838	349	5	69	CARDINAL
taxlaw-2838	350	1	john d. buenker	PERSON
taxlaw-2838	350	2	1982	DATE
taxlaw-2838	351	1	oct. 3, 1913	DATE
taxlaw-2838	351	2	16	CARDINAL
taxlaw-2838	351	3	38	CARDINAL
taxlaw-2838	352	1	166	CARDINAL
taxlaw-2838	353	1	168	CARDINAL
taxlaw-2838	354	1	80	CARDINAL
taxlaw-2838	354	2	john f. witte	PERSON
taxlaw-2838	354	3	1985	DATE
taxlaw-2838	355	1	2016	CARDINAL
taxlaw-2838	355	2	u.s.	GPE
taxlaw-2838	355	3	159	CARDINAL
taxlaw-2838	355	4	congress	ORG
taxlaw-2838	356	1	more than $3,000	MONEY
taxlaw-2838	356	2	1913	DATE
taxlaw-2838	357	1	1913	DATE
taxlaw-2838	358	1	one	CARDINAL
taxlaw-2838	359	1	u.s.	GPE
taxlaw-2838	359	2	british	NORP
taxlaw-2838	360	1	1894	DATE
taxlaw-2838	360	2	treasury	ORG
taxlaw-2838	361	1	american	NORP
taxlaw-2838	362	1	alabama	GPE
taxlaw-2838	362	2	oscar underwood	PERSON
taxlaw-2838	362	3	one	CARDINAL
taxlaw-2838	362	4	1913	DATE
taxlaw-2838	362	5	the united states	GPE
taxlaw-2838	363	1	underwood	PERSON
taxlaw-2838	363	2	american	NORP
taxlaw-2838	363	3	the united states	GPE
taxlaw-2838	363	4	europe	LOC
taxlaw-2838	363	5	american	NORP
taxlaw-2838	364	1	first	ORDINAL
taxlaw-2838	365	1	the united states	GPE
taxlaw-2838	366	1	underwood.84 one	DATE
taxlaw-2838	367	1	underwood.85	ORG
taxlaw-2838	367	2	1913	DATE
taxlaw-2838	367	3	oct. 3, 1913	DATE
taxlaw-2838	367	4	16	CARDINAL
taxlaw-2838	367	5	38	CARDINAL
taxlaw-2838	368	1	169	CARDINAL
taxlaw-2838	368	2	82	CARDINAL
taxlaw-2838	368	3	supra	PERSON
taxlaw-2838	368	4	30	CARDINAL
taxlaw-2838	368	5	336	CARDINAL
taxlaw-2838	368	6	83	CARDINAL
taxlaw-2838	368	7	48	CARDINAL
taxlaw-2838	369	1	3587	DATE
taxlaw-2838	370	1	edwin r.a.	PERSON
taxlaw-2838	371	1	49	DATE
taxlaw-2838	371	2	661–62	CARDINAL
taxlaw-2838	372	1	84	CARDINAL
taxlaw-2838	373	1	160	CARDINAL
taxlaw-2838	373	2	columbia journal of tax	ORG
taxlaw-2838	375	1	1913	DATE
taxlaw-2838	376	1	the united states	GPE
taxlaw-2838	377	1	new york	GPE
taxlaw-2838	377	2	david b. hill	PERSON
taxlaw-2838	377	3	european	NORP
taxlaw-2838	378	1	hill	PERSON
taxlaw-2838	379	1	the united states	GPE
taxlaw-2838	381	1	87	CARDINAL
taxlaw-2838	381	2	philadelphia	GPE
taxlaw-2838	381	3	robert adams jr.	PERSON
taxlaw-2838	382	1	88	CARDINAL
taxlaw-2838	383	1	1913	DATE
taxlaw-2838	383	2	the u.s. treasury department	ORG
taxlaw-2838	384	1	wilson	ORG
taxlaw-2838	384	2	treasury	ORG
taxlaw-2838	384	3	william mcadoo	PERSON
taxlaw-2838	384	4	1913	DATE
taxlaw-2838	386	1	one	CARDINAL
taxlaw-2838	387	1	less than a month	DATE
taxlaw-2838	387	2	1913	DATE
taxlaw-2838	387	3	two	CARDINAL
taxlaw-2838	388	1	the united states	GPE
taxlaw-2838	389	1	86	CARDINAL
taxlaw-2838	389	2	5	CARDINAL
taxlaw-2838	389	3	85	DATE
taxlaw-2838	389	4	david b. hill	PERSON
taxlaw-2838	390	1	87	CARDINAL
taxlaw-2838	390	2	61–64	CARDINAL
taxlaw-2838	390	3	88	CARDINAL
taxlaw-2838	390	4	5	CARDINAL
taxlaw-2838	390	5	86	DATE
taxlaw-2838	391	1	new jersey	GPE
taxlaw-2838	391	2	james smith jr.	PERSON
taxlaw-2838	392	1	90	CARDINAL
taxlaw-2838	392	2	william g. mcadoo	PERSON
taxlaw-2838	392	3	william g. mcadoo 202-03	PERSON
taxlaw-2838	392	4	207	CARDINAL
taxlaw-2838	393	1	91	CARDINAL
taxlaw-2838	394	1	oct. 25, 1913	DATE
taxlaw-2838	396	1	oct. 31, 1913	DATE
taxlaw-2838	396	2	roger foster	PERSON
taxlaw-2838	397	1	92	CARDINAL
taxlaw-2838	397	2	supra	PERSON
taxlaw-2838	397	3	10	CARDINAL
taxlaw-2838	397	4	283	CARDINAL
taxlaw-2838	397	5	2016	CARDINAL
taxlaw-2838	397	6	u.s.	GPE
taxlaw-2838	397	7	161	CARDINAL
taxlaw-2838	398	1	garrard glenn	PERSON
taxlaw-2838	398	2	new york	GPE
taxlaw-2838	399	1	glenn	PERSON
taxlaw-2838	399	2	third	ORDINAL
taxlaw-2838	402	1	glenn	PERSON
taxlaw-2838	403	1	the supreme court	ORG
taxlaw-2838	403	2	glenn	PERSON
taxlaw-2838	408	1	glenn	PERSON
taxlaw-2838	409	1	glenn	PERSON
taxlaw-2838	410	1	glenn	PERSON
taxlaw-2838	411	1	one	CARDINAL
taxlaw-2838	412	1	one	CARDINAL
taxlaw-2838	413	1	97	CARDINAL
taxlaw-2838	413	2	americans	NORP
taxlaw-2838	414	1	1913	DATE
taxlaw-2838	416	1	93	CARDINAL
taxlaw-2838	416	2	garrard glenn	PERSON
taxlaw-2838	416	3	13	CARDINAL
taxlaw-2838	417	1	l. rev	PERSON
taxlaw-2838	417	2	714	CARDINAL
taxlaw-2838	417	3	714	CARDINAL
taxlaw-2838	417	4	26	CARDINAL
taxlaw-2838	418	1	94	CARDINAL
taxlaw-2838	418	2	united states	GPE
taxlaw-2838	418	3	balt. & ohio r.r.	ORG
taxlaw-2838	418	4	84	CARDINAL
taxlaw-2838	418	5	322	CARDINAL
taxlaw-2838	418	6	322	CARDINAL
taxlaw-2838	418	7	1872	DATE
taxlaw-2838	419	1	95	CARDINAL
taxlaw-2838	419	2	supra	PERSON
taxlaw-2838	419	3	93	CARDINAL
taxlaw-2838	419	4	725	CARDINAL
taxlaw-2838	419	5	96	CARDINAL
taxlaw-2838	420	1	723	CARDINAL
taxlaw-2838	421	1	97	CARDINAL
taxlaw-2838	421	2	james c. scott	PERSON
taxlaw-2838	421	3	1998	DATE
taxlaw-2838	422	1	162	CARDINAL
taxlaw-2838	422	2	americans	NORP
taxlaw-2838	423	1	three years	DATE
taxlaw-2838	423	2	third	ORDINAL
taxlaw-2838	424	1	at least two	CARDINAL
taxlaw-2838	425	1	first	ORDINAL
taxlaw-2838	426	1	second	ORDINAL
taxlaw-2838	428	1	1913	DATE
taxlaw-2838	429	1	tennessee	GPE
taxlaw-2838	429	2	cordell	PERSON
taxlaw-2838	429	3	one	CARDINAL
taxlaw-2838	430	1	wisconsin	GPE
taxlaw-2838	430	2	1911	DATE
taxlaw-2838	432	1	garrard glenn	PERSON
taxlaw-2838	434	1	two-thirds	CARDINAL
taxlaw-2838	435	1	101	CARDINAL
taxlaw-2838	435	2	third	ORDINAL
taxlaw-2838	436	1	roy g. blakey	PERSON
taxlaw-2838	436	2	98	CARDINAL
taxlaw-2838	436	3	supra	PERSON
taxlaw-2838	436	4	10	CARDINAL
taxlaw-2838	436	5	285	CARDINAL
taxlaw-2838	437	1	99	CARDINAL
taxlaw-2838	437	2	1917	DATE
taxlaw-2838	437	3	63	DATE
taxlaw-2838	437	4	1211	DATE
taxlaw-2838	437	5	40	CARDINAL
taxlaw-2838	438	1	336–37	DATE
taxlaw-2838	438	2	100 50	CARDINAL
taxlaw-2838	440	1	508	CARDINAL
taxlaw-2838	440	2	1913	DATE
taxlaw-2838	441	1	101	CARDINAL
taxlaw-2838	441	2	63-5	CARDINAL
taxlaw-2838	441	3	38	DATE
taxlaw-2838	442	1	102	CARDINAL
taxlaw-2838	442	2	roy g. blakey & gladys c. blakey	PERSON
taxlaw-2838	442	3	143	CARDINAL
taxlaw-2838	442	4	1940	DATE
taxlaw-2838	443	1	103 desai	QUANTITY
taxlaw-2838	443	2	13	CARDINAL
taxlaw-2838	443	3	887	CARDINAL
taxlaw-2838	444	1	2016	CARDINAL
taxlaw-2838	444	2	u.s.	GPE
taxlaw-2838	444	3	163	CARDINAL
taxlaw-2838	445	1	104	CARDINAL
taxlaw-2838	446	1	new york	GPE
taxlaw-2838	446	2	mortimer schiff	PERSON
taxlaw-2838	452	1	americans	NORP
taxlaw-2838	453	1	british	NORP
taxlaw-2838	454	1	european	NORP
taxlaw-2838	454	2	the united states	GPE
taxlaw-2838	455	1	america	GPE
taxlaw-2838	456	1	europe	LOC
taxlaw-2838	456	2	english	LANGUAGE
taxlaw-2838	457	1	england	GPE
taxlaw-2838	458	1	the united states	GPE
taxlaw-2838	458	2	england	GPE
taxlaw-2838	458	3	european	NORP
taxlaw-2838	458	4	the united states	GPE
taxlaw-2838	458	5	american	NORP
taxlaw-2838	462	1	110	CARDINAL
taxlaw-2838	463	1	104	ORG
taxlaw-2838	463	2	roy g. blakey	PERSON
taxlaw-2838	463	3	6 am	QUANTITY
taxlaw-2838	465	1	rev	PERSON
taxlaw-2838	465	2	837	CARDINAL
taxlaw-2838	465	3	842	CARDINAL
taxlaw-2838	465	4	1916	DATE
taxlaw-2838	466	1	105	CARDINAL
taxlaw-2838	466	2	mortimer l. schiff	PERSON
taxlaw-2838	466	3	58.1 ann	PERSON
taxlaw-2838	467	1	acad	PERSON
taxlaw-2838	468	1	pol. & soc	ORG
taxlaw-2838	469	1	sci	ORG
taxlaw-2838	469	2	15 (1915	DATE
taxlaw-2838	470	1	106	CARDINAL
taxlaw-2838	471	1	15	CARDINAL
taxlaw-2838	471	2	107	CARDINAL
taxlaw-2838	472	1	20	CARDINAL
taxlaw-2838	472	2	108	CARDINAL
taxlaw-2838	474	1	21	DATE
taxlaw-2838	475	1	110	CARDINAL
taxlaw-2838	475	2	23–24	CARDINAL
taxlaw-2838	476	1	164	CARDINAL
taxlaw-2838	476	2	three	CARDINAL
taxlaw-2838	477	1	first	ORDINAL
taxlaw-2838	478	1	second	ORDINAL
taxlaw-2838	479	1	third	ORDINAL
taxlaw-2838	480	1	treasury	ORG
taxlaw-2838	482	1	1916	DATE
taxlaw-2838	482	2	treasury	ORG
taxlaw-2838	482	3	mcadoo	PERSON
taxlaw-2838	483	1	annual	DATE
taxlaw-2838	483	2	mcadoo	PERSON
taxlaw-2838	483	3	congress	ORG
taxlaw-2838	485	1	mcadoo	ORG
taxlaw-2838	486	1	mcadoo	PERSON
taxlaw-2838	487	1	third	ORDINAL
taxlaw-2838	488	1	three years	DATE
taxlaw-2838	489	1	mcadoo	PERSON
taxlaw-2838	491	1	mcadoo	PERSON
taxlaw-2838	493	1	congress	ORG
taxlaw-2838	493	2	1916	DATE
taxlaw-2838	494	1	the united states	GPE
taxlaw-2838	495	1	the united states	GPE
taxlaw-2838	495	2	april 1917	DATE
taxlaw-2838	496	1	the next three years	DATE
taxlaw-2838	496	2	111	CARDINAL
taxlaw-2838	496	3	31	DATE
taxlaw-2838	497	1	112	CARDINAL
taxlaw-2838	497	2	u.s.	GPE
taxlaw-2838	497	3	treasury	ORG
taxlaw-2838	497	4	annual	DATE
taxlaw-2838	497	5	the fiscal year ended june 30, 1915	DATE
taxlaw-2838	497	6	19 (1916	DATE
taxlaw-2838	498	1	113	CARDINAL
taxlaw-2838	498	2	w. elliot brownlee	PERSON
taxlaw-2838	498	3	wilson	PERSON
taxlaw-2838	498	4	1916	DATE
taxlaw-2838	498	5	129	CARDINAL
taxlaw-2838	499	1	phil	PERSON
taxlaw-2838	500	1	173	CARDINAL
taxlaw-2838	500	2	197	CARDINAL
taxlaw-2838	500	3	1985	DATE
taxlaw-2838	501	1	114	CARDINAL
taxlaw-2838	501	2	david m. kennedy	PERSON
taxlaw-2838	501	3	wwi	PERSON
taxlaw-2838	501	4	the united states	GPE
taxlaw-2838	502	1	david m. kennedy	PERSON
taxlaw-2838	502	2	american	NORP
taxlaw-2838	502	3	112	CARDINAL
taxlaw-2838	502	4	1980	DATE
taxlaw-2838	503	1	2016	CARDINAL
taxlaw-2838	503	2	u.s.	GPE
taxlaw-2838	503	3	165	CARDINAL
taxlaw-2838	503	4	american	NORP
taxlaw-2838	504	1	7% to 77%	PERCENT
taxlaw-2838	505	1	nearly 20%	PERCENT
taxlaw-2838	505	2	american	NORP
taxlaw-2838	505	3	the united states	GPE
taxlaw-2838	506	1	1917	DATE
taxlaw-2838	510	1	one	CARDINAL
taxlaw-2838	511	1	present day	DATE
taxlaw-2838	511	2	1917	DATE
taxlaw-2838	512	1	1917	DATE
taxlaw-2838	512	2	anuj desai	PERSON
taxlaw-2838	513	1	desai	PERSON
taxlaw-2838	513	2	1913	DATE
taxlaw-2838	513	3	third	ORDINAL
taxlaw-2838	514	1	1913	DATE
taxlaw-2838	514	2	two	CARDINAL
taxlaw-2838	515	1	third	ORDINAL
taxlaw-2838	516	1	the united states	GPE
taxlaw-2838	516	2	w. elliot brownlee	PERSON
taxlaw-2838	518	1	115	CARDINAL
taxlaw-2838	518	2	cambridge university press	ORG
taxlaw-2838	518	3	the united states	GPE
taxlaw-2838	519	1	blakey & blakey	ORG
taxlaw-2838	519	2	102	CARDINAL
taxlaw-2838	519	3	512	CARDINAL
taxlaw-2838	519	4	supra	PERSON
taxlaw-2838	519	5	10	CARDINAL
taxlaw-2838	519	6	299–300	CARDINAL
taxlaw-2838	520	1	116	CARDINAL
taxlaw-2838	520	2	1917	DATE
taxlaw-2838	520	3	1211	DATE
taxlaw-2838	520	4	40	CARDINAL
taxlaw-2838	521	1	336–37	DATE
taxlaw-2838	522	1	117	CARDINAL
taxlaw-2838	522	2	13	CARDINAL
taxlaw-2838	522	3	888	CARDINAL
taxlaw-2838	522	4	118	CARDINAL
taxlaw-2838	522	5	u.s.	GPE
taxlaw-2838	522	6	ajay k. mehrotra	PERSON
taxlaw-2838	522	7	american	NORP
taxlaw-2838	522	8	73	CARDINAL
taxlaw-2838	522	9	l. & contemp	ORG
taxlaw-2838	524	1	25 (2010	DATE
taxlaw-2838	525	1	119	CARDINAL
taxlaw-2838	525	2	supra	PERSON
taxlaw-2838	525	3	20	CARDINAL
taxlaw-2838	525	4	47	DATE
taxlaw-2838	525	5	166	CARDINAL
taxlaw-2838	525	6	columbia	ORG
taxlaw-2838	526	1	third	ORDINAL
taxlaw-2838	526	2	the mid-1930s	DATE
taxlaw-2838	526	3	1935	DATE
taxlaw-2838	529	1	americans	NORP
taxlaw-2838	530	1	franklin d. roosevelt	PERSON
taxlaw-2838	530	2	first	ORDINAL
taxlaw-2838	530	3	roosevelt	PERSON
taxlaw-2838	531	1	herbert hoover	PERSON
taxlaw-2838	531	2	fdr	PERSON
taxlaw-2838	532	1	roosevelt	GPE
taxlaw-2838	532	2	roosevelt	GPE
taxlaw-2838	532	3	two	CARDINAL
taxlaw-2838	532	4	1935	DATE
taxlaw-2838	533	1	122	CARDINAL
taxlaw-2838	534	1	roosevelt	PERSON
taxlaw-2838	534	2	roosevelt	PERSON
taxlaw-2838	535	1	roosevelt	PERSON
taxlaw-2838	539	1	the decades	DATE
taxlaw-2838	539	2	roosevelt	PERSON
taxlaw-2838	540	1	world war ii	EVENT
taxlaw-2838	541	1	first	ORDINAL
taxlaw-2838	542	1	pre-1917	DATE
taxlaw-2838	545	1	120	CARDINAL
taxlaw-2838	545	2	david m. kennedy	PERSON
taxlaw-2838	545	3	american	NORP
taxlaw-2838	545	4	1929-1945	DATE
taxlaw-2838	545	5	1999	DATE
taxlaw-2838	545	6	jason scott smith	PERSON
taxlaw-2838	545	7	2014	DATE
taxlaw-2838	546	1	121	CARDINAL
taxlaw-2838	546	2	supra	PERSON
taxlaw-2838	546	3	120	CARDINAL
taxlaw-2838	546	4	69	CARDINAL
taxlaw-2838	547	1	122	CARDINAL
taxlaw-2838	547	2	49	CARDINAL
taxlaw-2838	548	1	620	CARDINAL
taxlaw-2838	549	1	123	CARDINAL
taxlaw-2838	549	2	mark leff	PERSON
taxlaw-2838	549	3	1933-39	DATE
taxlaw-2838	549	4	1980	DATE
taxlaw-2838	550	1	supra	PERSON
taxlaw-2838	550	2	30	CARDINAL
taxlaw-2838	551	1	124	CARDINAL
taxlaw-2838	551	2	delano roosevelt	PERSON
taxlaw-2838	551	3	brownlee	GPE
taxlaw-2838	551	4	supra	PERSON
taxlaw-2838	551	5	20	CARDINAL
taxlaw-2838	551	6	76	DATE
taxlaw-2838	552	1	125	CARDINAL
taxlaw-2838	552	2	supra	PERSON
taxlaw-2838	552	3	13	CARDINAL
taxlaw-2838	552	4	889	CARDINAL
taxlaw-2838	552	5	2016	CARDINAL
taxlaw-2838	552	6	u.s.	GPE
taxlaw-2838	552	7	167	CARDINAL
taxlaw-2838	554	1	the bureau of internal revenue	ORG
taxlaw-2838	554	2	roughly 3.5 million	CARDINAL
taxlaw-2838	554	3	more than 30 million	MONEY
taxlaw-2838	555	1	one	CARDINAL
taxlaw-2838	556	1	treasury	ORG
taxlaw-2838	559	1	regime.129 vi.	PERSON
taxlaw-2838	559	2	second	ORDINAL
taxlaw-2838	559	3	world war ii	EVENT
taxlaw-2838	561	1	1942	DATE
taxlaw-2838	561	2	1943	DATE
taxlaw-2838	561	3	the mid-1940s	DATE
taxlaw-2838	562	1	world war ii	EVENT
taxlaw-2838	563	1	the civil war	EVENT
taxlaw-2838	563	2	world war ii	EVENT
taxlaw-2838	564	1	first	ORDINAL
taxlaw-2838	565	1	american	NORP
taxlaw-2838	567	1	second	ORDINAL
taxlaw-2838	568	1	treasury	ORG
taxlaw-2838	568	2	126	CARDINAL
taxlaw-2838	568	3	801-811	PRODUCT
taxlaw-2838	568	4	49	CARDINAL
taxlaw-2838	569	1	636-30	CARDINAL
taxlaw-2838	570	1	127	CARDINAL
taxlaw-2838	570	2	arthur j. altmeyer	PERSON
taxlaw-2838	570	3	the formative years	DATE
taxlaw-2838	570	4	71	DATE
taxlaw-2838	570	5	87	DATE
taxlaw-2838	570	6	1966	DATE
taxlaw-2838	571	1	128	CARDINAL
taxlaw-2838	571	2	charles mckinley &	ORG
taxlaw-2838	571	3	robert w. frase	PERSON
taxlaw-2838	571	4	1935–1937	DATE
taxlaw-2838	571	5	317	CARDINAL
taxlaw-2838	571	6	1970	DATE
taxlaw-2838	571	7	frank mires	PERSON
taxlaw-2838	571	8	u.s treasury	ORG
taxlaw-2838	572	1	129	CARDINAL
taxlaw-2838	572	2	anuj desai	PERSON
taxlaw-2838	572	3	1917	CARDINAL
taxlaw-2838	573	1	desai	PERSON
taxlaw-2838	573	2	supra	PERSON
taxlaw-2838	573	3	13	CARDINAL
taxlaw-2838	573	4	894	CARDINAL
taxlaw-2838	573	5	130	CARDINAL
taxlaw-2838	573	6	thorndike	PERSON
taxlaw-2838	573	7	supra	PERSON
taxlaw-2838	573	8	30	CARDINAL
taxlaw-2838	573	9	247–58	CARDINAL
taxlaw-2838	573	10	brownlee	GPE
taxlaw-2838	573	11	supra	PERSON
taxlaw-2838	573	12	20	CARDINAL
taxlaw-2838	573	13	114	CARDINAL
taxlaw-2838	574	1	168	CARDINAL
taxlaw-2838	574	2	columbia	ORG
taxlaw-2838	578	1	the civil war	EVENT
taxlaw-2838	578	2	1913	DATE
taxlaw-2838	578	3	wwi	GPE
taxlaw-2838	578	4	the 1930s	DATE
taxlaw-2838	578	5	40s	DATE
taxlaw-2838	583	1	1917	DATE
taxlaw-2838	584	1	american	NORP
taxlaw-2838	585	1	u.s.	GPE
taxlaw-2838	585	2	third	ORDINAL
taxlaw-2838	585	3	american	NORP
taxlaw-2838	588	1	irs	ORG
taxlaw-2838	590	1	131	CARDINAL
taxlaw-2838	590	2	david blumenthal & james a. morone	PERSON
taxlaw-2838	590	3	2009	DATE