id	sid	tid	token	lemma	pos
taxlaw-2816	1	1	microsoft	microsoft	PROPN
taxlaw-2816	1	2	word	word	NOUN
taxlaw-2816	1	3	haile4-2.docx	haile4-2.docx	NOUN
taxlaw-2816	1	4	articles	article	NOUN
taxlaw-2816	1	5	sales	sale	NOUN
taxlaw-2816	1	6	tax	tax	NOUN
taxlaw-2816	1	7	exceptionalism	exceptionalism	NOUN
taxlaw-2816	1	8	andrew	andrew	PROPN
taxlaw-2816	1	9	j.	j.	PROPN
taxlaw-2816	1	10	haile	haile	PROPN
taxlaw-2816	1	11	*	*	PUNCT
taxlaw-2816	2	1	abstract	abstract	ADV
taxlaw-2816	2	2	there	there	PRON
taxlaw-2816	2	3	is	be	VERB
taxlaw-2816	2	4	something	something	PRON
taxlaw-2816	2	5	different	different	ADJ
taxlaw-2816	2	6	about	about	ADP
taxlaw-2816	2	7	the	the	DET
taxlaw-2816	2	8	state	state	NOUN
taxlaw-2816	2	9	sales	sale	NOUN
taxlaw-2816	2	10	tax	tax	NOUN
taxlaw-2816	2	11	,	,	PUNCT
taxlaw-2816	2	12	or	or	CCONJ
taxlaw-2816	2	13	so	so	ADV
taxlaw-2816	2	14	it	it	PRON
taxlaw-2816	2	15	seems	seem	VERB
taxlaw-2816	2	16	based	base	VERB
taxlaw-2816	2	17	on	on	ADP
taxlaw-2816	2	18	judicial	judicial	ADJ
taxlaw-2816	2	19	decisions	decision	NOUN
taxlaw-2816	2	20	creating	create	VERB
taxlaw-2816	2	21	unique	unique	ADJ
taxlaw-2816	2	22	jurisdictional	jurisdictional	ADJ
taxlaw-2816	2	23	and	and	CCONJ
taxlaw-2816	2	24	apportionment	apportionment	ADJ
taxlaw-2816	2	25	standards	standard	NOUN
taxlaw-2816	2	26	for	for	ADP
taxlaw-2816	2	27	the	the	DET
taxlaw-2816	2	28	tax	tax	NOUN
taxlaw-2816	2	29	.	.	PUNCT
taxlaw-2816	3	1	this	this	DET
taxlaw-2816	3	2	article	article	NOUN
taxlaw-2816	3	3	explores	explore	VERB
taxlaw-2816	3	4	the	the	DET
taxlaw-2816	3	5	concept	concept	NOUN
taxlaw-2816	3	6	of	of	ADP
taxlaw-2816	3	7	“	"	PUNCT
taxlaw-2816	3	8	sales	sale	NOUN
taxlaw-2816	3	9	tax	tax	NOUN
taxlaw-2816	3	10	exceptionalism	exceptionalism	NOUN
taxlaw-2816	3	11	,	,	PUNCT
taxlaw-2816	3	12	”	"	PUNCT
taxlaw-2816	3	13	and	and	CCONJ
taxlaw-2816	3	14	assesses	assess	VERB
taxlaw-2816	3	15	whether	whether	SCONJ
taxlaw-2816	3	16	the	the	DET
taxlaw-2816	3	17	special	special	ADJ
taxlaw-2816	3	18	treatment	treatment	NOUN
taxlaw-2816	3	19	afforded	afford	VERB
taxlaw-2816	3	20	to	to	ADP
taxlaw-2816	3	21	the	the	DET
taxlaw-2816	3	22	sales	sale	NOUN
taxlaw-2816	3	23	tax	tax	NOUN
taxlaw-2816	3	24	is	be	AUX
taxlaw-2816	3	25	justified	justify	VERB
taxlaw-2816	3	26	by	by	ADP
taxlaw-2816	3	27	the	the	DET
taxlaw-2816	3	28	theoretical	theoretical	ADJ
taxlaw-2816	3	29	foundations	foundation	NOUN
taxlaw-2816	3	30	of	of	ADP
taxlaw-2816	3	31	the	the	DET
taxlaw-2816	3	32	tax	tax	NOUN
taxlaw-2816	3	33	.	.	PUNCT
taxlaw-2816	4	1	in	in	ADP
taxlaw-2816	4	2	particular	particular	ADJ
taxlaw-2816	4	3	,	,	PUNCT
taxlaw-2816	4	4	the	the	DET
taxlaw-2816	4	5	article	article	NOUN
taxlaw-2816	4	6	examines	examine	VERB
taxlaw-2816	4	7	whether	whether	SCONJ
taxlaw-2816	4	8	theoretical	theoretical	ADJ
taxlaw-2816	4	9	justifications	justification	NOUN
taxlaw-2816	4	10	exist	exist	VERB
taxlaw-2816	4	11	for	for	SCONJ
taxlaw-2816	4	12	the	the	DET
taxlaw-2816	4	13	jurisdictional	jurisdictional	ADJ
taxlaw-2816	4	14	standard	standard	NOUN
taxlaw-2816	4	15	applied	apply	VERB
taxlaw-2816	4	16	to	to	ADP
taxlaw-2816	4	17	the	the	DET
taxlaw-2816	4	18	sales	sale	NOUN
taxlaw-2816	4	19	tax	tax	NOUN
taxlaw-2816	4	20	(	(	PUNCT
taxlaw-2816	4	21	a	a	DET
taxlaw-2816	4	22	“	"	PUNCT
taxlaw-2816	4	23	physical	physical	ADJ
taxlaw-2816	4	24	presence	presence	NOUN
taxlaw-2816	4	25	”	"	PUNCT
taxlaw-2816	4	26	standard	standard	NOUN
taxlaw-2816	4	27	)	)	PUNCT
taxlaw-2816	4	28	,	,	PUNCT
taxlaw-2816	4	29	as	as	SCONJ
taxlaw-2816	4	30	compared	compare	VERB
taxlaw-2816	4	31	to	to	ADP
taxlaw-2816	4	32	the	the	DET
taxlaw-2816	4	33	“	"	PUNCT
taxlaw-2816	4	34	economic	economic	ADJ
taxlaw-2816	4	35	presence	presence	NOUN
taxlaw-2816	4	36	”	"	PUNCT
taxlaw-2816	4	37	standard	standard	NOUN
taxlaw-2816	4	38	applied	apply	VERB
taxlaw-2816	4	39	to	to	ADP
taxlaw-2816	4	40	the	the	DET
taxlaw-2816	4	41	corporate	corporate	ADJ
taxlaw-2816	4	42	income	income	NOUN
taxlaw-2816	4	43	tax	tax	NOUN
taxlaw-2816	4	44	.	.	PUNCT
taxlaw-2816	5	1	ultimately	ultimately	ADV
taxlaw-2816	5	2	,	,	PUNCT
taxlaw-2816	5	3	the	the	DET
taxlaw-2816	5	4	article	article	NOUN
taxlaw-2816	5	5	concludes	conclude	VERB
taxlaw-2816	5	6	that	that	SCONJ
taxlaw-2816	5	7	only	only	ADV
taxlaw-2816	5	8	weak	weak	ADJ
taxlaw-2816	5	9	theoretical	theoretical	ADJ
taxlaw-2816	5	10	justifications	justification	NOUN
taxlaw-2816	5	11	support	support	VERB
taxlaw-2816	5	12	the	the	DET
taxlaw-2816	5	13	different	different	ADJ
taxlaw-2816	5	14	jurisdictional	jurisdictional	ADJ
taxlaw-2816	5	15	standards	standard	NOUN
taxlaw-2816	5	16	,	,	PUNCT
taxlaw-2816	5	17	and	and	CCONJ
taxlaw-2816	5	18	that	that	SCONJ
taxlaw-2816	5	19	recent	recent	ADJ
taxlaw-2816	5	20	changes	change	NOUN
taxlaw-2816	5	21	to	to	ADP
taxlaw-2816	5	22	many	many	ADJ
taxlaw-2816	5	23	states	state	NOUN
taxlaw-2816	5	24	’	'	PUNCT
taxlaw-2816	5	25	corporate	corporate	ADJ
taxlaw-2816	5	26	income	income	NOUN
taxlaw-2816	5	27	taxes	taxis	NOUN
taxlaw-2816	5	28	further	far	ADV
taxlaw-2816	5	29	undercut	undercut	VERB
taxlaw-2816	5	30	the	the	DET
taxlaw-2816	5	31	notion	notion	NOUN
taxlaw-2816	5	32	of	of	ADP
taxlaw-2816	5	33	“	"	PUNCT
taxlaw-2816	5	34	sales	sale	NOUN
taxlaw-2816	5	35	tax	tax	NOUN
taxlaw-2816	5	36	exceptionalism	exceptionalism	NOUN
taxlaw-2816	5	37	.	.	PUNCT
taxlaw-2816	5	38	”	"	PUNCT
taxlaw-2816	6	1	*	*	PUNCT
taxlaw-2816	6	2	associate	associate	NOUN
taxlaw-2816	6	3	professor	professor	NOUN
taxlaw-2816	6	4	,	,	PUNCT
taxlaw-2816	6	5	elon	elon	PROPN
taxlaw-2816	6	6	university	university	PROPN
taxlaw-2816	6	7	school	school	NOUN
taxlaw-2816	6	8	of	of	ADP
taxlaw-2816	6	9	law	law	NOUN
taxlaw-2816	6	10	.	.	PUNCT
taxlaw-2816	7	1	the	the	DET
taxlaw-2816	7	2	author	author	NOUN
taxlaw-2816	7	3	would	would	AUX
taxlaw-2816	7	4	like	like	VERB
taxlaw-2816	7	5	to	to	PART
taxlaw-2816	7	6	thank	thank	VERB
taxlaw-2816	7	7	kirk	kirk	PROPN
taxlaw-2816	7	8	j.	j.	PROPN
taxlaw-2816	7	9	stark	stark	PROPN
taxlaw-2816	7	10	,	,	PUNCT
taxlaw-2816	7	11	gregg	gregg	NOUN
taxlaw-2816	7	12	polsky	polsky	PROPN
taxlaw-2816	7	13	,	,	PUNCT
taxlaw-2816	7	14	darien	darien	PROPN
taxlaw-2816	7	15	shanske	shanske	PROPN
taxlaw-2816	7	16	,	,	PUNCT
taxlaw-2816	7	17	david	david	PROPN
taxlaw-2816	7	18	gamage	gamage	PROPN
taxlaw-2816	7	19	,	,	PUNCT
taxlaw-2816	7	20	rebecca	rebecca	PROPN
taxlaw-2816	7	21	morrow	morrow	PROPN
taxlaw-2816	7	22	,	,	PUNCT
taxlaw-2816	7	23	and	and	CCONJ
taxlaw-2816	7	24	the	the	DET
taxlaw-2816	7	25	participants	participant	NOUN
taxlaw-2816	7	26	at	at	ADP
taxlaw-2816	7	27	the	the	DET
taxlaw-2816	7	28	2012	2012	NUM
taxlaw-2816	7	29	junior	junior	ADJ
taxlaw-2816	7	30	tax	tax	NOUN
taxlaw-2816	7	31	scholars	scholar	NOUN
taxlaw-2816	7	32	’	'	PUNCT
taxlaw-2816	7	33	workshop	workshop	NOUN
taxlaw-2816	7	34	for	for	ADP
taxlaw-2816	7	35	their	their	PRON
taxlaw-2816	7	36	comments	comment	NOUN
taxlaw-2816	7	37	on	on	ADP
taxlaw-2816	7	38	this	this	DET
taxlaw-2816	7	39	article	article	NOUN
taxlaw-2816	7	40	.	.	PUNCT
taxlaw-2816	8	1	2013	2013	NUM
taxlaw-2816	8	2	]	]	PUNCT
taxlaw-2816	8	3	sales	sale	NOUN
taxlaw-2816	8	4	tax	tax	NOUN
taxlaw-2816	8	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	8	6	137	137	NUM
taxlaw-2816	8	7	i.	i.	NOUN
taxlaw-2816	8	8	sales	sale	NOUN
taxlaw-2816	8	9	tax	tax	NOUN
taxlaw-2816	8	10	exceptionalism	exceptionalism	NOUN
taxlaw-2816	8	11	.......................................................	.......................................................	PUNCT
taxlaw-2816	8	12	140	140	NUM
taxlaw-2816	8	13	a.	a.	NOUN
taxlaw-2816	8	14	jurisdictional	jurisdictional	ADJ
taxlaw-2816	8	15	differences	difference	NOUN
taxlaw-2816	8	16	—	—	PUNCT
taxlaw-2816	8	17	the	the	DET
taxlaw-2816	8	18	concept	concept	NOUN
taxlaw-2816	8	19	of	of	ADP
taxlaw-2816	8	20	“	"	PUNCT
taxlaw-2816	8	21	substantial	substantial	ADJ
taxlaw-2816	8	22	nexus	nexus	NOUN
taxlaw-2816	8	23	”	"	PUNCT
taxlaw-2816	8	24	.......	.......	PUNCT
taxlaw-2816	8	25	140	140	NUM
taxlaw-2816	8	26	1	1	NUM
taxlaw-2816	8	27	.	.	PUNCT
taxlaw-2816	8	28	substantial	substantial	ADJ
taxlaw-2816	8	29	nexus	nexus	NOUN
taxlaw-2816	8	30	in	in	ADP
taxlaw-2816	8	31	the	the	DET
taxlaw-2816	8	32	sales	sale	NOUN
taxlaw-2816	8	33	tax	tax	NOUN
taxlaw-2816	8	34	context	context	NOUN
taxlaw-2816	8	35	....................................	....................................	PUNCT
taxlaw-2816	8	36	141	141	NUM
taxlaw-2816	8	37	2	2	NUM
taxlaw-2816	8	38	.	.	PUNCT
taxlaw-2816	8	39	substantial	substantial	ADJ
taxlaw-2816	8	40	nexus	nexus	NOUN
taxlaw-2816	8	41	in	in	ADP
taxlaw-2816	8	42	the	the	DET
taxlaw-2816	8	43	corporate	corporate	ADJ
taxlaw-2816	8	44	income	income	NOUN
taxlaw-2816	8	45	tax	tax	NOUN
taxlaw-2816	8	46	context	context	NOUN
taxlaw-2816	8	47	...............	...............	PUNCT
taxlaw-2816	8	48	144	144	NUM
taxlaw-2816	8	49	b.	b.	PROPN
taxlaw-2816	8	50	apportionment	apportionment	PROPN
taxlaw-2816	8	51	—	—	PUNCT
taxlaw-2816	8	52	another	another	DET
taxlaw-2816	8	53	instance	instance	NOUN
taxlaw-2816	8	54	of	of	ADP
taxlaw-2816	8	55	sales	sale	NOUN
taxlaw-2816	8	56	tax	tax	NOUN
taxlaw-2816	8	57	exceptionalism	exceptionalism	NOUN
taxlaw-2816	8	58	........	........	PUNCT
taxlaw-2816	8	59	149	149	NUM
taxlaw-2816	8	60	1	1	NUM
taxlaw-2816	8	61	.	.	PUNCT
taxlaw-2816	8	62	apportionment	apportionment	NOUN
taxlaw-2816	8	63	in	in	ADP
taxlaw-2816	8	64	the	the	DET
taxlaw-2816	8	65	gross	gross	ADJ
taxlaw-2816	8	66	receipts	receipt	NOUN
taxlaw-2816	8	67	tax	tax	NOUN
taxlaw-2816	8	68	context	context	NOUN
taxlaw-2816	8	69	.........................	.........................	PUNCT
taxlaw-2816	8	70	151	151	NUM
taxlaw-2816	8	71	2	2	NUM
taxlaw-2816	8	72	.	.	PUNCT
taxlaw-2816	8	73	apportionment	apportionment	NOUN
taxlaw-2816	8	74	in	in	ADP
taxlaw-2816	8	75	the	the	DET
taxlaw-2816	8	76	sales	sale	NOUN
taxlaw-2816	8	77	tax	tax	NOUN
taxlaw-2816	8	78	context	context	NOUN
taxlaw-2816	8	79	.........................................	.........................................	PUNCT
taxlaw-2816	8	80	153	153	NUM
taxlaw-2816	8	81	3	3	NUM
taxlaw-2816	8	82	.	.	PUNCT
taxlaw-2816	8	83	judicial	judicial	ADJ
taxlaw-2816	8	84	bases	basis	NOUN
taxlaw-2816	8	85	for	for	ADP
taxlaw-2816	8	86	sales	sale	NOUN
taxlaw-2816	8	87	tax	tax	NOUN
taxlaw-2816	8	88	exceptionalism	exceptionalism	NOUN
taxlaw-2816	8	89	..................................	..................................	PUNCT
taxlaw-2816	8	90	155	155	NUM
taxlaw-2816	8	91	ii	ii	NOUN
taxlaw-2816	8	92	.	.	PUNCT
taxlaw-2816	9	1	assessing	assess	VERB
taxlaw-2816	9	2	the	the	DET
taxlaw-2816	9	3	theoretical	theoretical	ADJ
taxlaw-2816	9	4	basis	basis	NOUN
taxlaw-2816	9	5	(	(	PUNCT
taxlaw-2816	9	6	or	or	CCONJ
taxlaw-2816	9	7	lack	lack	VERB
taxlaw-2816	9	8	thereof	thereof	ADV
taxlaw-2816	9	9	)	)	PUNCT
taxlaw-2816	9	10	for	for	ADP
taxlaw-2816	9	11	sales	sale	NOUN
taxlaw-2816	9	12	tax	tax	NOUN
taxlaw-2816	9	13	exceptionalism	exceptionalism	NOUN
taxlaw-2816	9	14	.......................................................	.......................................................	PUNCT
taxlaw-2816	9	15	158	158	NUM
taxlaw-2816	9	16	a.	a.	NOUN
taxlaw-2816	9	17	theoretical	theoretical	ADJ
taxlaw-2816	9	18	foundations	foundation	NOUN
taxlaw-2816	9	19	for	for	ADP
taxlaw-2816	9	20	the	the	DET
taxlaw-2816	9	21	sales	sale	NOUN
taxlaw-2816	9	22	tax	tax	NOUN
taxlaw-2816	9	23	............................................	............................................	PUNCT
taxlaw-2816	9	24	160	160	NUM
taxlaw-2816	9	25	b.	b.	PROPN
taxlaw-2816	9	26	theoretical	theoretical	ADJ
taxlaw-2816	9	27	foundations	foundation	NOUN
taxlaw-2816	9	28	for	for	ADP
taxlaw-2816	9	29	the	the	DET
taxlaw-2816	9	30	corporate	corporate	ADJ
taxlaw-2816	9	31	income	income	NOUN
taxlaw-2816	9	32	tax	tax	NOUN
taxlaw-2816	9	33	.......................	.......................	PUNCT
taxlaw-2816	9	34	162	162	NUM
taxlaw-2816	9	35	c.	c.	NOUN
taxlaw-2816	9	36	lack	lack	NOUN
taxlaw-2816	9	37	of	of	ADP
taxlaw-2816	9	38	solid	solid	ADJ
taxlaw-2816	9	39	theoretical	theoretical	ADJ
taxlaw-2816	9	40	justifications	justification	NOUN
taxlaw-2816	9	41	for	for	ADP
taxlaw-2816	9	42	different	different	ADJ
taxlaw-2816	9	43	nexus	nexus	NOUN
taxlaw-2816	9	44	standards166	standards166	PROPN
taxlaw-2816	9	45	iii	iii	NOUN
taxlaw-2816	9	46	.	.	PUNCT
taxlaw-2816	10	1	the	the	DET
taxlaw-2816	10	2	increasing	increase	VERB
taxlaw-2816	10	3	peculiarity	peculiarity	NOUN
taxlaw-2816	10	4	of	of	ADP
taxlaw-2816	10	5	different	different	ADJ
taxlaw-2816	10	6	nexus	nexus	NOUN
taxlaw-2816	10	7	standards	standard	NOUN
taxlaw-2816	10	8	for	for	ADP
taxlaw-2816	10	9	the	the	DET
taxlaw-2816	10	10	sales	sale	NOUN
taxlaw-2816	10	11	tax	tax	NOUN
taxlaw-2816	10	12	and	and	CCONJ
taxlaw-2816	10	13	the	the	DET
taxlaw-2816	10	14	corporate	corporate	ADJ
taxlaw-2816	10	15	income	income	NOUN
taxlaw-2816	10	16	tax	tax	NOUN
taxlaw-2816	10	17	....................................................................................................	....................................................................................................	PROPN
taxlaw-2816	10	18	168	168	NUM
taxlaw-2816	10	19	138	138	NUM
taxlaw-2816	10	20	columbia	columbia	PROPN
taxlaw-2816	10	21	journal	journal	PROPN
taxlaw-2816	10	22	of	of	ADP
taxlaw-2816	10	23	tax	tax	NOUN
taxlaw-2816	10	24	law	law	NOUN
taxlaw-2816	10	25	[	[	X
taxlaw-2816	10	26	vol	vol	NOUN
taxlaw-2816	10	27	.	.	PUNCT
taxlaw-2816	11	1	4:136	4:136	NUM
taxlaw-2816	11	2	introduction	introduction	NOUN
taxlaw-2816	11	3	inconsistencies	inconsistency	NOUN
taxlaw-2816	11	4	persist	persist	VERB
taxlaw-2816	11	5	in	in	ADP
taxlaw-2816	11	6	the	the	DET
taxlaw-2816	11	7	area	area	NOUN
taxlaw-2816	11	8	of	of	ADP
taxlaw-2816	11	9	state	state	NOUN
taxlaw-2816	11	10	taxation	taxation	NOUN
taxlaw-2816	11	11	.	.	PUNCT
taxlaw-2816	12	1	for	for	ADP
taxlaw-2816	12	2	example	example	NOUN
taxlaw-2816	12	3	,	,	PUNCT
taxlaw-2816	12	4	different	different	ADJ
taxlaw-2816	12	5	jurisdictional	jurisdictional	ADJ
taxlaw-2816	12	6	standards	standard	NOUN
taxlaw-2816	12	7	apply	apply	VERB
taxlaw-2816	12	8	to	to	ADP
taxlaw-2816	12	9	different	different	ADJ
taxlaw-2816	12	10	types	type	NOUN
taxlaw-2816	12	11	of	of	ADP
taxlaw-2816	12	12	taxes	taxis	NOUN
taxlaw-2816	12	13	.	.	PUNCT
taxlaw-2816	13	1	a	a	DET
taxlaw-2816	13	2	state	state	NOUN
taxlaw-2816	13	3	may	may	AUX
taxlaw-2816	13	4	impose	impose	VERB
taxlaw-2816	13	5	its	its	PRON
taxlaw-2816	13	6	sales	sale	NOUN
taxlaw-2816	13	7	tax	tax	NOUN
taxlaw-2816	13	8	on	on	ADP
taxlaw-2816	13	9	a	a	DET
taxlaw-2816	13	10	retailer	retailer	NOUN
taxlaw-2816	13	11	only	only	ADV
taxlaw-2816	13	12	if	if	SCONJ
taxlaw-2816	13	13	the	the	DET
taxlaw-2816	13	14	retailer	retailer	NOUN
taxlaw-2816	13	15	has	have	VERB
taxlaw-2816	13	16	a	a	DET
taxlaw-2816	13	17	“	"	PUNCT
taxlaw-2816	13	18	physical	physical	ADJ
taxlaw-2816	13	19	presence	presence	NOUN
taxlaw-2816	13	20	”	"	PUNCT
taxlaw-2816	13	21	in	in	ADP
taxlaw-2816	13	22	the	the	DET
taxlaw-2816	13	23	state	state	NOUN
taxlaw-2816	13	24	,	,	PUNCT
taxlaw-2816	13	25	but	but	CCONJ
taxlaw-2816	13	26	the	the	DET
taxlaw-2816	13	27	vast	vast	ADJ
taxlaw-2816	13	28	weight	weight	NOUN
taxlaw-2816	13	29	of	of	ADP
taxlaw-2816	13	30	authority	authority	NOUN
taxlaw-2816	13	31	holds	hold	VERB
taxlaw-2816	13	32	that	that	SCONJ
taxlaw-2816	13	33	a	a	DET
taxlaw-2816	13	34	retailer	retailer	NOUN
taxlaw-2816	13	35	need	need	AUX
taxlaw-2816	13	36	only	only	ADV
taxlaw-2816	13	37	establish	establish	VERB
taxlaw-2816	13	38	an	an	DET
taxlaw-2816	13	39	“	"	PUNCT
taxlaw-2816	13	40	economic	economic	ADJ
taxlaw-2816	13	41	presence	presence	NOUN
taxlaw-2816	13	42	”	"	PUNCT
taxlaw-2816	13	43	before	before	SCONJ
taxlaw-2816	13	44	the	the	DET
taxlaw-2816	13	45	state	state	NOUN
taxlaw-2816	13	46	may	may	AUX
taxlaw-2816	13	47	assert	assert	VERB
taxlaw-2816	13	48	its	its	PRON
taxlaw-2816	13	49	corporate	corporate	ADJ
taxlaw-2816	13	50	income	income	NOUN
taxlaw-2816	13	51	tax	tax	NOUN
taxlaw-2816	13	52	.	.	PUNCT
taxlaw-2816	14	1	the	the	DET
taxlaw-2816	14	2	u.s	u.s	PROPN
taxlaw-2816	14	3	.	.	PROPN
taxlaw-2816	14	4	supreme	supreme	PROPN
taxlaw-2816	14	5	court	court	PROPN
taxlaw-2816	14	6	has	have	AUX
taxlaw-2816	14	7	twice	twice	ADV
taxlaw-2816	14	8	considered	consider	VERB
taxlaw-2816	14	9	the	the	DET
taxlaw-2816	14	10	issue	issue	NOUN
taxlaw-2816	14	11	of	of	ADP
taxlaw-2816	14	12	sales	sale	NOUN
taxlaw-2816	14	13	tax	tax	NOUN
taxlaw-2816	14	14	jurisdiction	jurisdiction	NOUN
taxlaw-2816	14	15	,	,	PUNCT
taxlaw-2816	14	16	and	and	CCONJ
taxlaw-2816	14	17	has	have	AUX
taxlaw-2816	14	18	confirmed	confirm	VERB
taxlaw-2816	14	19	the	the	DET
taxlaw-2816	14	20	physical	physical	ADJ
taxlaw-2816	14	21	-	-	PUNCT
taxlaw-2816	14	22	presence	presence	NOUN
taxlaw-2816	14	23	standard	standard	NOUN
taxlaw-2816	14	24	in	in	ADP
taxlaw-2816	14	25	both	both	DET
taxlaw-2816	14	26	instances.1	instances.1	PROPN
taxlaw-2816	14	27	while	while	SCONJ
taxlaw-2816	14	28	the	the	DET
taxlaw-2816	14	29	supreme	supreme	PROPN
taxlaw-2816	14	30	court	court	PROPN
taxlaw-2816	14	31	has	have	VERB
taxlaw-2816	14	32	yet	yet	ADV
taxlaw-2816	14	33	to	to	PART
taxlaw-2816	14	34	address	address	VERB
taxlaw-2816	14	35	the	the	DET
taxlaw-2816	14	36	jurisdictional	jurisdictional	ADJ
taxlaw-2816	14	37	scope	scope	NOUN
taxlaw-2816	14	38	of	of	ADP
taxlaw-2816	14	39	the	the	DET
taxlaw-2816	14	40	state	state	NOUN
taxlaw-2816	14	41	corporate	corporate	ADJ
taxlaw-2816	14	42	income	income	NOUN
taxlaw-2816	14	43	tax	tax	NOUN
taxlaw-2816	14	44	,	,	PUNCT
taxlaw-2816	14	45	several	several	ADJ
taxlaw-2816	14	46	state	state	NOUN
taxlaw-2816	14	47	courts	court	NOUN
taxlaw-2816	14	48	have	have	AUX
taxlaw-2816	14	49	done	do	VERB
taxlaw-2816	14	50	so	so	ADV
taxlaw-2816	14	51	,	,	PUNCT
taxlaw-2816	14	52	and	and	CCONJ
taxlaw-2816	14	53	those	those	DET
taxlaw-2816	14	54	courts	court	NOUN
taxlaw-2816	14	55	have	have	AUX
taxlaw-2816	14	56	generally	generally	ADV
taxlaw-2816	14	57	held	hold	VERB
taxlaw-2816	14	58	that	that	SCONJ
taxlaw-2816	14	59	an	an	DET
taxlaw-2816	14	60	economic	economic	ADJ
taxlaw-2816	14	61	presence	presence	NOUN
taxlaw-2816	14	62	suffices	suffice	VERB
taxlaw-2816	14	63	to	to	PART
taxlaw-2816	14	64	subject	subject	VERB
taxlaw-2816	14	65	a	a	DET
taxlaw-2816	14	66	retailer	retailer	NOUN
taxlaw-2816	14	67	to	to	ADP
taxlaw-2816	14	68	the	the	DET
taxlaw-2816	14	69	corporate	corporate	ADJ
taxlaw-2816	14	70	income	income	NOUN
taxlaw-2816	14	71	tax.2	tax.2	NOUN
taxlaw-2816	14	72	different	different	ADJ
taxlaw-2816	14	73	standards	standard	NOUN
taxlaw-2816	14	74	also	also	ADV
taxlaw-2816	14	75	apply	apply	VERB
taxlaw-2816	14	76	with	with	ADP
taxlaw-2816	14	77	respect	respect	NOUN
taxlaw-2816	14	78	to	to	ADP
taxlaw-2816	14	79	tax	tax	NOUN
taxlaw-2816	14	80	apportionment	apportionment	NOUN
taxlaw-2816	14	81	depending	depend	VERB
taxlaw-2816	14	82	on	on	ADP
taxlaw-2816	14	83	the	the	DET
taxlaw-2816	14	84	type	type	NOUN
taxlaw-2816	14	85	of	of	ADP
taxlaw-2816	14	86	tax	tax	NOUN
taxlaw-2816	14	87	involved	involve	VERB
taxlaw-2816	14	88	.	.	PUNCT
taxlaw-2816	15	1	the	the	DET
taxlaw-2816	15	2	u.s	u.s	PROPN
taxlaw-2816	15	3	.	.	PROPN
taxlaw-2816	15	4	supreme	supreme	PROPN
taxlaw-2816	15	5	court	court	PROPN
taxlaw-2816	15	6	clearly	clearly	ADV
taxlaw-2816	15	7	delineated	delineate	VERB
taxlaw-2816	15	8	the	the	DET
taxlaw-2816	15	9	different	different	ADJ
taxlaw-2816	15	10	apportionment	apportionment	NOUN
taxlaw-2816	15	11	standards	standard	NOUN
taxlaw-2816	15	12	in	in	ADP
taxlaw-2816	15	13	a	a	DET
taxlaw-2816	15	14	pair	pair	NOUN
taxlaw-2816	15	15	of	of	ADP
taxlaw-2816	15	16	cases	case	NOUN
taxlaw-2816	15	17	involving	involve	VERB
taxlaw-2816	15	18	how	how	SCONJ
taxlaw-2816	15	19	the	the	DET
taxlaw-2816	15	20	sale	sale	NOUN
taxlaw-2816	15	21	of	of	ADP
taxlaw-2816	15	22	bus	bus	NOUN
taxlaw-2816	15	23	tickets	ticket	NOUN
taxlaw-2816	15	24	was	be	AUX
taxlaw-2816	15	25	to	to	PART
taxlaw-2816	15	26	be	be	AUX
taxlaw-2816	15	27	taxed	tax	VERB
taxlaw-2816	15	28	.	.	PUNCT
taxlaw-2816	16	1	with	with	ADP
taxlaw-2816	16	2	respect	respect	NOUN
taxlaw-2816	16	3	to	to	ADP
taxlaw-2816	16	4	a	a	DET
taxlaw-2816	16	5	state	state	NOUN
taxlaw-2816	16	6	’s	’s	PART
taxlaw-2816	16	7	gross	gross	ADJ
taxlaw-2816	16	8	receipts	receipt	NOUN
taxlaw-2816	16	9	tax	tax	NOUN
taxlaw-2816	16	10	(	(	PUNCT
taxlaw-2816	16	11	which	which	PRON
taxlaw-2816	16	12	the	the	DET
taxlaw-2816	16	13	supreme	supreme	PROPN
taxlaw-2816	16	14	court	court	PROPN
taxlaw-2816	16	15	subsequently	subsequently	ADV
taxlaw-2816	16	16	characterized	characterize	VERB
taxlaw-2816	16	17	as	as	ADP
taxlaw-2816	16	18	“	"	PUNCT
taxlaw-2816	16	19	a	a	DET
taxlaw-2816	16	20	variety	variety	NOUN
taxlaw-2816	16	21	of	of	ADP
taxlaw-2816	16	22	tax	tax	NOUN
taxlaw-2816	16	23	on	on	ADP
taxlaw-2816	16	24	income”),3	income”),3	PROPN
taxlaw-2816	16	25	the	the	DET
taxlaw-2816	16	26	court	court	NOUN
taxlaw-2816	16	27	held	hold	VERB
taxlaw-2816	16	28	that	that	SCONJ
taxlaw-2816	16	29	the	the	DET
taxlaw-2816	16	30	bus	bus	NOUN
taxlaw-2816	16	31	company	company	NOUN
taxlaw-2816	16	32	must	must	AUX
taxlaw-2816	16	33	apportion	apportion	VERB
taxlaw-2816	16	34	the	the	DET
taxlaw-2816	16	35	gross	gross	ADJ
taxlaw-2816	16	36	income	income	NOUN
taxlaw-2816	16	37	received	receive	VERB
taxlaw-2816	16	38	from	from	ADP
taxlaw-2816	16	39	the	the	DET
taxlaw-2816	16	40	sale	sale	NOUN
taxlaw-2816	16	41	of	of	ADP
taxlaw-2816	16	42	bus	bus	NOUN
taxlaw-2816	16	43	tickets	ticket	NOUN
taxlaw-2816	16	44	among	among	ADP
taxlaw-2816	16	45	the	the	DET
taxlaw-2816	16	46	states	state	NOUN
taxlaw-2816	16	47	the	the	DET
taxlaw-2816	16	48	bus	bus	NOUN
taxlaw-2816	16	49	passes	pass	VERB
taxlaw-2816	16	50	through	through	ADP
taxlaw-2816	16	51	en	en	ADP
taxlaw-2816	16	52	1	1	NUM
taxlaw-2816	16	53	this	this	PRON
taxlaw-2816	16	54	is	be	AUX
taxlaw-2816	16	55	despite	despite	SCONJ
taxlaw-2816	16	56	significant	significant	ADJ
taxlaw-2816	16	57	criticism	criticism	NOUN
taxlaw-2816	16	58	of	of	ADP
taxlaw-2816	16	59	the	the	DET
taxlaw-2816	16	60	physical	physical	ADJ
taxlaw-2816	16	61	-	-	PUNCT
taxlaw-2816	16	62	presence	presence	NOUN
taxlaw-2816	16	63	standard	standard	NOUN
taxlaw-2816	16	64	.	.	PUNCT
taxlaw-2816	17	1	see	see	VERB
taxlaw-2816	17	2	quill	quill	PROPN
taxlaw-2816	17	3	corp	corp	PROPN
taxlaw-2816	17	4	.	.	PROPN
taxlaw-2816	17	5	v.	v.	ADP
taxlaw-2816	17	6	north	north	PROPN
taxlaw-2816	17	7	dakota	dakota	PROPN
taxlaw-2816	17	8	,	,	PUNCT
taxlaw-2816	17	9	504	504	NUM
taxlaw-2816	17	10	u.s	u.s	PROPN
taxlaw-2816	17	11	.	.	PROPN
taxlaw-2816	17	12	298	298	NUM
taxlaw-2816	17	13	,	,	PUNCT
taxlaw-2816	17	14	327–28	327–28	NUM
taxlaw-2816	17	15	(	(	PUNCT
taxlaw-2816	17	16	1992	1992	NUM
taxlaw-2816	17	17	)	)	PUNCT
taxlaw-2816	17	18	(	(	PUNCT
taxlaw-2816	17	19	white	white	PROPN
taxlaw-2816	17	20	,	,	PUNCT
taxlaw-2816	17	21	j.	j.	PROPN
taxlaw-2816	17	22	,	,	PUNCT
taxlaw-2816	17	23	dissenting	dissent	VERB
taxlaw-2816	17	24	)	)	PUNCT
taxlaw-2816	17	25	(	(	PUNCT
taxlaw-2816	17	26	criticizing	criticize	VERB
taxlaw-2816	17	27	the	the	DET
taxlaw-2816	17	28	court	court	NOUN
taxlaw-2816	17	29	’s	’s	PART
taxlaw-2816	17	30	retention	retention	NOUN
taxlaw-2816	17	31	of	of	ADP
taxlaw-2816	17	32	the	the	DET
taxlaw-2816	17	33	physical	physical	ADJ
taxlaw-2816	17	34	-	-	PUNCT
taxlaw-2816	17	35	presence	presence	NOUN
taxlaw-2816	17	36	rule	rule	NOUN
taxlaw-2816	17	37	under	under	ADP
taxlaw-2816	17	38	the	the	DET
taxlaw-2816	17	39	commerce	commerce	NOUN
taxlaw-2816	17	40	clause	clause	NOUN
taxlaw-2816	17	41	,	,	PUNCT
taxlaw-2816	17	42	because	because	SCONJ
taxlaw-2816	17	43	“	"	PUNCT
taxlaw-2816	17	44	in	in	ADP
taxlaw-2816	17	45	today	today	NOUN
taxlaw-2816	17	46	’s	’s	PART
taxlaw-2816	17	47	economy	economy	NOUN
taxlaw-2816	17	48	,	,	PUNCT
taxlaw-2816	17	49	physical	physical	ADJ
taxlaw-2816	17	50	presence	presence	NOUN
taxlaw-2816	17	51	frequently	frequently	ADV
taxlaw-2816	17	52	has	have	VERB
taxlaw-2816	17	53	very	very	ADV
taxlaw-2816	17	54	little	little	ADJ
taxlaw-2816	17	55	to	to	PART
taxlaw-2816	17	56	do	do	VERB
taxlaw-2816	17	57	with	with	ADP
taxlaw-2816	17	58	a	a	DET
taxlaw-2816	17	59	transaction	transaction	NOUN
taxlaw-2816	17	60	a	a	DET
taxlaw-2816	17	61	state	state	NOUN
taxlaw-2816	17	62	might	might	AUX
taxlaw-2816	17	63	seek	seek	VERB
taxlaw-2816	17	64	to	to	PART
taxlaw-2816	17	65	tax	tax	VERB
taxlaw-2816	17	66	”	"	PUNCT
taxlaw-2816	17	67	)	)	PUNCT
taxlaw-2816	17	68	;	;	PUNCT
taxlaw-2816	17	69	john	john	PROPN
taxlaw-2816	17	70	a.	a.	PROPN
taxlaw-2816	17	71	swain	swain	PROPN
taxlaw-2816	17	72	,	,	PUNCT
taxlaw-2816	17	73	state	state	NOUN
taxlaw-2816	17	74	income	income	NOUN
taxlaw-2816	17	75	tax	tax	NOUN
taxlaw-2816	17	76	jurisdiction	jurisdiction	NOUN
taxlaw-2816	17	77	:	:	PUNCT
taxlaw-2816	17	78	a	a	DET
taxlaw-2816	17	79	jurisprudential	jurisprudential	ADJ
taxlaw-2816	17	80	and	and	CCONJ
taxlaw-2816	17	81	policy	policy	NOUN
taxlaw-2816	17	82	perspective	perspective	NOUN
taxlaw-2816	17	83	,	,	PUNCT
taxlaw-2816	17	84	45	45	NUM
taxlaw-2816	17	85	wm	wm	PROPN
taxlaw-2816	17	86	.	.	PROPN
taxlaw-2816	17	87	&	&	CCONJ
taxlaw-2816	17	88	mary	mary	PROPN
taxlaw-2816	17	89	l.	l.	PROPN
taxlaw-2816	17	90	rev	rev	PROPN
taxlaw-2816	17	91	.	.	PROPN
taxlaw-2816	17	92	319	319	NUM
taxlaw-2816	17	93	,	,	PUNCT
taxlaw-2816	17	94	329–44	329–44	NUM
taxlaw-2816	17	95	(	(	PUNCT
taxlaw-2816	17	96	2003	2003	NUM
taxlaw-2816	17	97	)	)	PUNCT
taxlaw-2816	17	98	(	(	PUNCT
taxlaw-2816	17	99	discussing	discuss	VERB
taxlaw-2816	17	100	critiques	critique	NOUN
taxlaw-2816	17	101	of	of	ADP
taxlaw-2816	17	102	quill	quill	NOUN
taxlaw-2816	17	103	)	)	PUNCT
taxlaw-2816	17	104	.	.	PUNCT
taxlaw-2816	18	1	but	but	CCONJ
taxlaw-2816	18	2	see	see	VERB
taxlaw-2816	18	3	edward	edward	PROPN
taxlaw-2816	18	4	a.	a.	NOUN
taxlaw-2816	18	5	zelinsky	zelinsky	PROPN
taxlaw-2816	18	6	,	,	PUNCT
taxlaw-2816	18	7	rethinking	rethink	VERB
taxlaw-2816	18	8	tax	tax	NOUN
taxlaw-2816	18	9	nexus	nexus	NOUN
taxlaw-2816	18	10	and	and	CCONJ
taxlaw-2816	18	11	apportionment	apportionment	NOUN
taxlaw-2816	18	12	:	:	PUNCT
taxlaw-2816	18	13	voice	voice	NOUN
taxlaw-2816	18	14	,	,	PUNCT
taxlaw-2816	18	15	exit	exit	NOUN
taxlaw-2816	18	16	,	,	PUNCT
taxlaw-2816	18	17	and	and	CCONJ
taxlaw-2816	18	18	the	the	DET
taxlaw-2816	18	19	dormant	dormant	PROPN
taxlaw-2816	18	20	commerce	commerce	PROPN
taxlaw-2816	18	21	clause	clause	NOUN
taxlaw-2816	18	22	,	,	PUNCT
taxlaw-2816	18	23	28	28	NUM
taxlaw-2816	18	24	va	va	X
taxlaw-2816	18	25	.	.	PUNCT
taxlaw-2816	19	1	tax	tax	PROPN
taxlaw-2816	19	2	rev	rev	PROPN
taxlaw-2816	19	3	.	.	PROPN
taxlaw-2816	19	4	1	1	NUM
taxlaw-2816	19	5	(	(	PUNCT
taxlaw-2816	19	6	2008	2008	NUM
taxlaw-2816	19	7	)	)	PUNCT
taxlaw-2816	19	8	(	(	PUNCT
taxlaw-2816	19	9	defending	defend	VERB
taxlaw-2816	19	10	the	the	DET
taxlaw-2816	19	11	physical	physical	ADJ
taxlaw-2816	19	12	-	-	PUNCT
taxlaw-2816	19	13	presence	presence	NOUN
taxlaw-2816	19	14	standard	standard	NOUN
taxlaw-2816	19	15	,	,	PUNCT
taxlaw-2816	19	16	at	at	ADP
taxlaw-2816	19	17	least	least	ADJ
taxlaw-2816	19	18	until	until	SCONJ
taxlaw-2816	19	19	congress	congress	PROPN
taxlaw-2816	19	20	acts	act	VERB
taxlaw-2816	19	21	to	to	PART
taxlaw-2816	19	22	overturn	overturn	VERB
taxlaw-2816	19	23	quill	quill	NOUN
taxlaw-2816	19	24	)	)	PUNCT
taxlaw-2816	19	25	.	.	PUNCT
taxlaw-2816	20	1	2	2	NUM
taxlaw-2816	20	2	see	see	VERB
taxlaw-2816	20	3	,	,	PUNCT
taxlaw-2816	20	4	e.g.	e.g.	ADV
taxlaw-2816	20	5	,	,	PUNCT
taxlaw-2816	20	6	geoffrey	geoffrey	PROPN
taxlaw-2816	20	7	,	,	PUNCT
taxlaw-2816	20	8	inc	inc	PROPN
taxlaw-2816	20	9	.	.	PROPN
taxlaw-2816	21	1	v.	v.	PROPN
taxlaw-2816	21	2	s.c	s.c	PROPN
taxlaw-2816	21	3	.	.	PROPN
taxlaw-2816	21	4	tax	tax	PROPN
taxlaw-2816	21	5	comm’n	comm’n	NOUN
taxlaw-2816	21	6	,	,	PUNCT
taxlaw-2816	21	7	437	437	NUM
taxlaw-2816	21	8	s.e.2d	s.e.2d	NOUN
taxlaw-2816	21	9	13	13	NUM
taxlaw-2816	21	10	(	(	PUNCT
taxlaw-2816	21	11	s.c	s.c	PROPN
taxlaw-2816	21	12	.	.	PROPN
taxlaw-2816	21	13	1993	1993	NUM
taxlaw-2816	21	14	)	)	PUNCT
taxlaw-2816	21	15	;	;	PUNCT
taxlaw-2816	21	16	lanco	lanco	PROPN
taxlaw-2816	21	17	,	,	PUNCT
taxlaw-2816	21	18	inc	inc	PROPN
taxlaw-2816	21	19	.	.	PROPN
taxlaw-2816	21	20	v.	v.	ADP
taxlaw-2816	21	21	director	director	PROPN
taxlaw-2816	21	22	,	,	PUNCT
taxlaw-2816	21	23	div	div	PROPN
taxlaw-2816	21	24	.	.	PUNCT
taxlaw-2816	21	25	of	of	ADP
taxlaw-2816	21	26	tax’n	tax’n	NUM
taxlaw-2816	21	27	,	,	PUNCT
taxlaw-2816	21	28	879	879	NUM
taxlaw-2816	21	29	a.2d	a.2d	SYM
taxlaw-2816	21	30	1234	1234	NUM
taxlaw-2816	21	31	(	(	PUNCT
taxlaw-2816	21	32	n.j	n.j	PROPN
taxlaw-2816	21	33	.	.	PUNCT
taxlaw-2816	21	34	super	super	PROPN
taxlaw-2816	21	35	.	.	PUNCT
taxlaw-2816	22	1	ct	ct	PROPN
taxlaw-2816	22	2	.	.	PUNCT
taxlaw-2816	23	1	app	app	PROPN
taxlaw-2816	23	2	.	.	PUNCT
taxlaw-2816	24	1	div	div	PROPN
taxlaw-2816	24	2	.	.	PROPN
taxlaw-2816	24	3	2005	2005	NUM
taxlaw-2816	24	4	)	)	PUNCT
taxlaw-2816	24	5	;	;	PUNCT
taxlaw-2816	24	6	gen	gen	PROPN
taxlaw-2816	24	7	.	.	PROPN
taxlaw-2816	24	8	motors	motors	PROPN
taxlaw-2816	24	9	corp	corp	PROPN
taxlaw-2816	24	10	.	.	PROPN
taxlaw-2816	24	11	v.	v.	ADP
taxlaw-2816	24	12	city	city	PROPN
taxlaw-2816	24	13	of	of	ADP
taxlaw-2816	24	14	seattle	seattle	PROPN
taxlaw-2816	24	15	,	,	PUNCT
taxlaw-2816	24	16	25	25	NUM
taxlaw-2816	24	17	p.3d	p.3d	NUM
taxlaw-2816	24	18	1022	1022	NUM
taxlaw-2816	24	19	(	(	PUNCT
taxlaw-2816	24	20	wash	wash	NOUN
taxlaw-2816	24	21	.	.	PUNCT
taxlaw-2816	25	1	ct	ct	PROPN
taxlaw-2816	25	2	.	.	PUNCT
taxlaw-2816	26	1	app	app	PROPN
taxlaw-2816	26	2	.	.	PROPN
taxlaw-2816	26	3	2001	2001	NUM
taxlaw-2816	26	4	)	)	PUNCT
taxlaw-2816	26	5	;	;	PUNCT
taxlaw-2816	27	1	comptroller	comptroller	NOUN
taxlaw-2816	27	2	of	of	ADP
taxlaw-2816	27	3	the	the	DET
taxlaw-2816	27	4	treas	treas	PROPN
taxlaw-2816	27	5	.	.	PUNCT
taxlaw-2816	28	1	v.	v.	PROPN
taxlaw-2816	28	2	syl	syl	PROPN
taxlaw-2816	28	3	,	,	PUNCT
taxlaw-2816	28	4	inc	inc	PROPN
taxlaw-2816	28	5	.	.	PROPN
taxlaw-2816	28	6	,	,	PUNCT
taxlaw-2816	28	7	825	825	NUM
taxlaw-2816	28	8	a.2d	a.2d	SYM
taxlaw-2816	28	9	399	399	NUM
taxlaw-2816	28	10	(	(	PUNCT
taxlaw-2816	28	11	md	md	PROPN
taxlaw-2816	28	12	.	.	PROPN
taxlaw-2816	28	13	2003	2003	NUM
taxlaw-2816	28	14	)	)	PUNCT
taxlaw-2816	28	15	;	;	PUNCT
taxlaw-2816	28	16	geoffrey	geoffrey	PROPN
taxlaw-2816	28	17	,	,	PUNCT
taxlaw-2816	28	18	inc	inc	PROPN
taxlaw-2816	28	19	.	.	PROPN
taxlaw-2816	28	20	v.	v.	PROPN
taxlaw-2816	28	21	okla	okla	PROPN
taxlaw-2816	28	22	.	.	PUNCT
taxlaw-2816	29	1	tax	tax	NOUN
taxlaw-2816	29	2	comm’n	comm’n	NOUN
taxlaw-2816	29	3	,	,	PUNCT
taxlaw-2816	29	4	132	132	NUM
taxlaw-2816	29	5	p.3d	p.3d	SYM
taxlaw-2816	29	6	632	632	NUM
taxlaw-2816	29	7	(	(	PUNCT
taxlaw-2816	29	8	okla	okla	NOUN
taxlaw-2816	29	9	.	.	PUNCT
taxlaw-2816	30	1	civ	civ	NOUN
taxlaw-2816	30	2	.	.	PUNCT
taxlaw-2816	31	1	app	app	PROPN
taxlaw-2816	31	2	.	.	PROPN
taxlaw-2816	31	3	2006	2006	NUM
taxlaw-2816	31	4	)	)	PUNCT
taxlaw-2816	31	5	;	;	PUNCT
taxlaw-2816	32	1	kfc	kfc	PROPN
taxlaw-2816	32	2	corp	corp	PROPN
taxlaw-2816	32	3	.	.	PROPN
taxlaw-2816	32	4	v.	v.	PROPN
taxlaw-2816	32	5	iowa	iowa	PROPN
taxlaw-2816	32	6	dep’t	dep’t	PROPN
taxlaw-2816	32	7	of	of	ADP
taxlaw-2816	32	8	revenue	revenue	NOUN
taxlaw-2816	32	9	,	,	PUNCT
taxlaw-2816	32	10	792	792	NUM
taxlaw-2816	32	11	n.w.2d	n.w.2d	NOUN
taxlaw-2816	32	12	308	308	NUM
taxlaw-2816	32	13	(	(	PUNCT
taxlaw-2816	32	14	iowa	iowa	PROPN
taxlaw-2816	32	15	2010	2010	NUM
taxlaw-2816	32	16	)	)	PUNCT
taxlaw-2816	32	17	;	;	PUNCT
taxlaw-2816	32	18	a&f	a&f	PROPN
taxlaw-2816	32	19	trademark	trademark	NOUN
taxlaw-2816	32	20	,	,	PUNCT
taxlaw-2816	32	21	inc	inc	PROPN
taxlaw-2816	32	22	.	.	PROPN
taxlaw-2816	32	23	v.	v.	PROPN
taxlaw-2816	32	24	tolson	tolson	PROPN
taxlaw-2816	32	25	,	,	PUNCT
taxlaw-2816	32	26	605	605	NUM
taxlaw-2816	32	27	s.e.2d	s.e.2d	NUM
taxlaw-2816	32	28	187	187	NUM
taxlaw-2816	32	29	(	(	PUNCT
taxlaw-2816	32	30	n.c	n.c	PROPN
taxlaw-2816	32	31	.	.	PROPN
taxlaw-2816	32	32	ct	ct	PROPN
taxlaw-2816	32	33	.	.	PUNCT
taxlaw-2816	32	34	app	app	PROPN
taxlaw-2816	32	35	.	.	PROPN
taxlaw-2816	32	36	2004	2004	NUM
taxlaw-2816	32	37	)	)	PUNCT
taxlaw-2816	32	38	;	;	PUNCT
taxlaw-2816	32	39	kmart	kmart	PROPN
taxlaw-2816	32	40	properties	properties	PROPN
taxlaw-2816	32	41	,	,	PUNCT
taxlaw-2816	32	42	inc	inc	PROPN
taxlaw-2816	32	43	.	.	PROPN
taxlaw-2816	33	1	v.	v.	ADP
taxlaw-2816	33	2	tax’n	tax’n	NUM
taxlaw-2816	33	3	and	and	CCONJ
taxlaw-2816	33	4	revenue	revenue	NOUN
taxlaw-2816	33	5	dep’t	dep’t	NOUN
taxlaw-2816	33	6	of	of	ADP
taxlaw-2816	33	7	the	the	DET
taxlaw-2816	33	8	state	state	NOUN
taxlaw-2816	33	9	of	of	ADP
taxlaw-2816	33	10	n.m	n.m	PROPN
taxlaw-2816	33	11	.	.	PROPN
taxlaw-2816	33	12	,	,	PUNCT
taxlaw-2816	33	13	131	131	NUM
taxlaw-2816	33	14	p.3d	p.3d	NUM
taxlaw-2816	33	15	27	27	NUM
taxlaw-2816	33	16	(	(	PUNCT
taxlaw-2816	33	17	n.m	n.m	PROPN
taxlaw-2816	33	18	.	.	PROPN
taxlaw-2816	33	19	ct	ct	PROPN
taxlaw-2816	33	20	.	.	PUNCT
taxlaw-2816	34	1	app	app	PROPN
taxlaw-2816	34	2	.	.	PROPN
taxlaw-2816	34	3	2001	2001	NUM
taxlaw-2816	34	4	)	)	PUNCT
taxlaw-2816	35	1	,	,	PUNCT
taxlaw-2816	35	2	rev’d	rev’d	NOUN
taxlaw-2816	35	3	on	on	ADP
taxlaw-2816	35	4	other	other	ADJ
taxlaw-2816	35	5	grounds	ground	NOUN
taxlaw-2816	35	6	,	,	PUNCT
taxlaw-2816	35	7	131	131	NUM
taxlaw-2816	35	8	p.3d	p.3d	NUM
taxlaw-2816	35	9	22	22	NUM
taxlaw-2816	35	10	(	(	PUNCT
taxlaw-2816	35	11	n.m	n.m	PROPN
taxlaw-2816	35	12	.	.	PROPN
taxlaw-2816	35	13	2005	2005	NUM
taxlaw-2816	35	14	)	)	PUNCT
taxlaw-2816	35	15	;	;	PUNCT
taxlaw-2816	35	16	tax	tax	NOUN
taxlaw-2816	35	17	comm’r	comm’r	NOUN
taxlaw-2816	35	18	v.	v.	PROPN
taxlaw-2816	35	19	mbna	mbna	PROPN
taxlaw-2816	35	20	america	america	PROPN
taxlaw-2816	35	21	bank	bank	PROPN
taxlaw-2816	35	22	,	,	PUNCT
taxlaw-2816	35	23	n.a	n.a	PROPN
taxlaw-2816	35	24	.	.	PROPN
taxlaw-2816	35	25	,	,	PUNCT
taxlaw-2816	35	26	640	640	NUM
taxlaw-2816	35	27	s.e.2d	s.e.2d	NUM
taxlaw-2816	35	28	226	226	NUM
taxlaw-2816	35	29	(	(	PUNCT
taxlaw-2816	35	30	w.	w.	PROPN
taxlaw-2816	35	31	va	va	PROPN
taxlaw-2816	35	32	.	.	PROPN
taxlaw-2816	35	33	2006	2006	NUM
taxlaw-2816	35	34	)	)	PUNCT
taxlaw-2816	35	35	.	.	PUNCT
taxlaw-2816	36	1	but	but	CCONJ
taxlaw-2816	36	2	see	see	VERB
taxlaw-2816	36	3	j.c	j.c	PROPN
taxlaw-2816	36	4	.	.	PROPN
taxlaw-2816	36	5	penney	penney	PROPN
taxlaw-2816	36	6	nat’l	nat’l	PROPN
taxlaw-2816	36	7	bank	bank	PROPN
taxlaw-2816	36	8	v.	v.	PROPN
taxlaw-2816	36	9	johnson	johnson	PROPN
taxlaw-2816	36	10	,	,	PUNCT
taxlaw-2816	36	11	19	19	NUM
taxlaw-2816	36	12	s.w.3d	s.w.3d	PROPN
taxlaw-2816	36	13	831	831	NUM
taxlaw-2816	36	14	(	(	PUNCT
taxlaw-2816	36	15	tenn	tenn	PROPN
taxlaw-2816	36	16	.	.	PROPN
taxlaw-2816	37	1	ct	ct	PROPN
taxlaw-2816	37	2	.	.	PUNCT
taxlaw-2816	38	1	app	app	PROPN
taxlaw-2816	38	2	.	.	PROPN
taxlaw-2816	38	3	2000	2000	NUM
taxlaw-2816	38	4	)	)	PUNCT
taxlaw-2816	38	5	.	.	PUNCT
taxlaw-2816	39	1	what	what	PRON
taxlaw-2816	39	2	exactly	exactly	ADV
taxlaw-2816	39	3	constitutes	constitute	VERB
taxlaw-2816	39	4	economic	economic	ADJ
taxlaw-2816	39	5	presence	presence	NOUN
taxlaw-2816	39	6	,	,	PUNCT
taxlaw-2816	39	7	however	however	ADV
taxlaw-2816	39	8	,	,	PUNCT
taxlaw-2816	39	9	has	have	AUX
taxlaw-2816	39	10	been	be	AUX
taxlaw-2816	39	11	the	the	DET
taxlaw-2816	39	12	subject	subject	NOUN
taxlaw-2816	39	13	of	of	ADP
taxlaw-2816	39	14	some	some	DET
taxlaw-2816	39	15	variation	variation	NOUN
taxlaw-2816	39	16	among	among	ADP
taxlaw-2816	39	17	states	state	NOUN
taxlaw-2816	39	18	and	and	CCONJ
taxlaw-2816	39	19	local	local	ADJ
taxlaw-2816	39	20	taxing	tax	VERB
taxlaw-2816	39	21	authorities	authority	NOUN
taxlaw-2816	39	22	.	.	PUNCT
taxlaw-2816	40	1	see	see	VERB
taxlaw-2816	40	2	adam	adam	PROPN
taxlaw-2816	40	3	b.	b.	PROPN
taxlaw-2816	40	4	thimmesch	thimmesch	PROPN
taxlaw-2816	40	5	,	,	PUNCT
taxlaw-2816	40	6	the	the	DET
taxlaw-2816	40	7	illusory	illusory	ADJ
taxlaw-2816	40	8	promise	promise	NOUN
taxlaw-2816	40	9	of	of	ADP
taxlaw-2816	40	10	economic	economic	ADJ
taxlaw-2816	40	11	nexus	nexus	NOUN
taxlaw-2816	40	12	,	,	PUNCT
taxlaw-2816	40	13	13	13	NUM
taxlaw-2816	40	14	fla	fla	NOUN
taxlaw-2816	40	15	.	.	PUNCT
taxlaw-2816	41	1	tax	tax	PROPN
taxlaw-2816	41	2	rev	rev	PROPN
taxlaw-2816	41	3	.	.	PROPN
taxlaw-2816	41	4	157	157	NUM
taxlaw-2816	41	5	(	(	PUNCT
taxlaw-2816	41	6	2012	2012	NUM
taxlaw-2816	41	7	)	)	PUNCT
taxlaw-2816	41	8	(	(	PUNCT
taxlaw-2816	41	9	discussing	discuss	VERB
taxlaw-2816	41	10	the	the	DET
taxlaw-2816	41	11	economic	economic	ADJ
taxlaw-2816	41	12	nexus	nexus	NOUN
taxlaw-2816	41	13	standard	standard	NOUN
taxlaw-2816	41	14	and	and	CCONJ
taxlaw-2816	41	15	proposing	propose	VERB
taxlaw-2816	41	16	federal	federal	ADJ
taxlaw-2816	41	17	intervention	intervention	NOUN
taxlaw-2816	41	18	to	to	PART
taxlaw-2816	41	19	ensure	ensure	VERB
taxlaw-2816	41	20	a	a	DET
taxlaw-2816	41	21	uniform	uniform	ADJ
taxlaw-2816	41	22	standard	standard	NOUN
taxlaw-2816	41	23	)	)	PUNCT
taxlaw-2816	41	24	.	.	PUNCT
taxlaw-2816	42	1	3	3	NUM
taxlaw-2816	42	2	okla	okla	NOUN
taxlaw-2816	42	3	.	.	PUNCT
taxlaw-2816	43	1	tax	tax	NOUN
taxlaw-2816	43	2	comm’n	comm’n	NOUN
taxlaw-2816	43	3	v.	v.	ADP
taxlaw-2816	43	4	jefferson	jefferson	PROPN
taxlaw-2816	43	5	lines	lines	PROPN
taxlaw-2816	43	6	,	,	PUNCT
taxlaw-2816	43	7	inc	inc	PROPN
taxlaw-2816	43	8	.	.	PROPN
taxlaw-2816	43	9	,	,	PUNCT
taxlaw-2816	43	10	514	514	NUM
taxlaw-2816	44	1	u.s	u.s	PROPN
taxlaw-2816	44	2	.	.	PROPN
taxlaw-2816	44	3	175	175	NUM
taxlaw-2816	44	4	,	,	PUNCT
taxlaw-2816	44	5	190	190	NUM
taxlaw-2816	44	6	(	(	PUNCT
taxlaw-2816	44	7	1995	1995	NUM
taxlaw-2816	44	8	)	)	PUNCT
taxlaw-2816	44	9	.	.	PUNCT
taxlaw-2816	45	1	see	see	VERB
taxlaw-2816	45	2	also	also	ADV
taxlaw-2816	45	3	moorman	moorman	PROPN
taxlaw-2816	45	4	mfg	mfg	PROPN
taxlaw-2816	45	5	.	.	PUNCT
taxlaw-2816	45	6	co.	co.	PROPN
taxlaw-2816	46	1	v.	v.	ADP
taxlaw-2816	46	2	bair	bair	PROPN
taxlaw-2816	46	3	,	,	PUNCT
taxlaw-2816	46	4	437	437	NUM
taxlaw-2816	46	5	u.s	u.s	PROPN
taxlaw-2816	46	6	.	.	PROPN
taxlaw-2816	46	7	267	267	NUM
taxlaw-2816	46	8	,	,	PUNCT
taxlaw-2816	46	9	281	281	NUM
taxlaw-2816	46	10	(	(	PUNCT
taxlaw-2816	46	11	1978	1978	NUM
taxlaw-2816	46	12	)	)	PUNCT
taxlaw-2816	46	13	(	(	PUNCT
taxlaw-2816	46	14	brennan	brennan	PROPN
taxlaw-2816	46	15	,	,	PUNCT
taxlaw-2816	46	16	j.	j.	PROPN
taxlaw-2816	46	17	,	,	PUNCT
taxlaw-2816	46	18	dissenting	dissent	VERB
taxlaw-2816	46	19	)	)	PUNCT
taxlaw-2816	46	20	(	(	PUNCT
taxlaw-2816	46	21	“	"	PUNCT
taxlaw-2816	46	22	i	i	PRON
taxlaw-2816	46	23	agree	agree	VERB
taxlaw-2816	46	24	with	with	ADP
taxlaw-2816	46	25	the	the	DET
taxlaw-2816	46	26	court	court	NOUN
taxlaw-2816	46	27	that	that	SCONJ
taxlaw-2816	46	28	,	,	PUNCT
taxlaw-2816	46	29	for	for	ADP
taxlaw-2816	46	30	purposes	purpose	NOUN
taxlaw-2816	46	31	of	of	ADP
taxlaw-2816	46	32	constitutional	constitutional	ADJ
taxlaw-2816	46	33	review	review	NOUN
taxlaw-2816	46	34	,	,	PUNCT
taxlaw-2816	46	35	there	there	PRON
taxlaw-2816	46	36	is	be	VERB
taxlaw-2816	46	37	no	no	DET
taxlaw-2816	46	38	distinction	distinction	NOUN
taxlaw-2816	46	39	between	between	ADP
taxlaw-2816	46	40	a	a	DET
taxlaw-2816	46	41	corporate	corporate	ADJ
taxlaw-2816	46	42	income	income	NOUN
taxlaw-2816	46	43	tax	tax	NOUN
taxlaw-2816	46	44	and	and	CCONJ
taxlaw-2816	46	45	a	a	DET
taxlaw-2816	46	46	gross	gross	ADJ
taxlaw-2816	46	47	-	-	PUNCT
taxlaw-2816	46	48	receipts	receipt	NOUN
taxlaw-2816	46	49	tax	tax	NOUN
taxlaw-2816	46	50	.	.	PUNCT
taxlaw-2816	46	51	”	"	PUNCT
taxlaw-2816	46	52	)	)	PUNCT
taxlaw-2816	46	53	.	.	PUNCT
taxlaw-2816	47	1	2013	2013	NUM
taxlaw-2816	47	2	]	]	PUNCT
taxlaw-2816	47	3	sales	sale	NOUN
taxlaw-2816	47	4	tax	tax	NOUN
taxlaw-2816	47	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	47	6	139	139	NUM
taxlaw-2816	47	7	route	route	NOUN
taxlaw-2816	47	8	to	to	ADP
taxlaw-2816	47	9	its	its	PRON
taxlaw-2816	47	10	final	final	ADJ
taxlaw-2816	47	11	destination.4	destination.4	NOUN
taxlaw-2816	47	12	in	in	ADP
taxlaw-2816	47	13	effect	effect	NOUN
taxlaw-2816	47	14	,	,	PUNCT
taxlaw-2816	47	15	a	a	DET
taxlaw-2816	47	16	state	state	NOUN
taxlaw-2816	47	17	’s	’s	PART
taxlaw-2816	47	18	gross	gross	ADJ
taxlaw-2816	47	19	receipts	receipt	NOUN
taxlaw-2816	47	20	tax	tax	NOUN
taxlaw-2816	47	21	applies	apply	VERB
taxlaw-2816	47	22	only	only	ADV
taxlaw-2816	47	23	to	to	ADP
taxlaw-2816	47	24	the	the	DET
taxlaw-2816	47	25	portion	portion	NOUN
taxlaw-2816	47	26	of	of	ADP
taxlaw-2816	47	27	a	a	DET
taxlaw-2816	47	28	bus	bus	NOUN
taxlaw-2816	47	29	ticket	ticket	NOUN
taxlaw-2816	47	30	price	price	NOUN
taxlaw-2816	47	31	attributable	attributable	ADJ
taxlaw-2816	47	32	to	to	ADP
taxlaw-2816	47	33	miles	mile	NOUN
taxlaw-2816	47	34	traveled	travel	VERB
taxlaw-2816	47	35	within	within	ADP
taxlaw-2816	47	36	that	that	DET
taxlaw-2816	47	37	state	state	NOUN
taxlaw-2816	47	38	.	.	PUNCT
taxlaw-2816	48	1	in	in	ADP
taxlaw-2816	48	2	contrast	contrast	NOUN
taxlaw-2816	48	3	,	,	PUNCT
taxlaw-2816	48	4	the	the	DET
taxlaw-2816	48	5	court	court	NOUN
taxlaw-2816	48	6	held	hold	VERB
taxlaw-2816	48	7	that	that	SCONJ
taxlaw-2816	48	8	,	,	PUNCT
taxlaw-2816	48	9	for	for	ADP
taxlaw-2816	48	10	sales	sale	NOUN
taxlaw-2816	48	11	tax	tax	NOUN
taxlaw-2816	48	12	purposes	purpose	NOUN
taxlaw-2816	48	13	,	,	PUNCT
taxlaw-2816	48	14	the	the	DET
taxlaw-2816	48	15	price	price	NOUN
taxlaw-2816	48	16	of	of	ADP
taxlaw-2816	48	17	a	a	DET
taxlaw-2816	48	18	bus	bus	NOUN
taxlaw-2816	48	19	ticket	ticket	NOUN
taxlaw-2816	48	20	need	need	AUX
taxlaw-2816	48	21	not	not	PART
taxlaw-2816	48	22	be	be	AUX
taxlaw-2816	48	23	apportioned	apportion	VERB
taxlaw-2816	48	24	among	among	ADP
taxlaw-2816	48	25	the	the	DET
taxlaw-2816	48	26	states	state	NOUN
taxlaw-2816	48	27	through	through	ADP
taxlaw-2816	48	28	which	which	PRON
taxlaw-2816	48	29	the	the	DET
taxlaw-2816	48	30	bus	bus	NOUN
taxlaw-2816	48	31	passes	pass	VERB
taxlaw-2816	48	32	.	.	PUNCT
taxlaw-2816	49	1	instead	instead	ADV
taxlaw-2816	49	2	,	,	PUNCT
taxlaw-2816	49	3	the	the	DET
taxlaw-2816	49	4	state	state	NOUN
taxlaw-2816	49	5	where	where	SCONJ
taxlaw-2816	49	6	the	the	DET
taxlaw-2816	49	7	ticket	ticket	NOUN
taxlaw-2816	49	8	is	be	AUX
taxlaw-2816	49	9	sold	sell	VERB
taxlaw-2816	49	10	is	be	AUX
taxlaw-2816	49	11	permitted	permit	VERB
taxlaw-2816	49	12	to	to	PART
taxlaw-2816	49	13	apply	apply	VERB
taxlaw-2816	49	14	its	its	PRON
taxlaw-2816	49	15	sales	sale	NOUN
taxlaw-2816	49	16	tax	tax	NOUN
taxlaw-2816	49	17	to	to	ADP
taxlaw-2816	49	18	the	the	DET
taxlaw-2816	49	19	full	full	ADJ
taxlaw-2816	49	20	price	price	NOUN
taxlaw-2816	49	21	of	of	ADP
taxlaw-2816	49	22	the	the	DET
taxlaw-2816	49	23	ticket	ticket	NOUN
taxlaw-2816	49	24	,	,	PUNCT
taxlaw-2816	49	25	even	even	ADV
taxlaw-2816	49	26	though	though	SCONJ
taxlaw-2816	49	27	a	a	DET
taxlaw-2816	49	28	portion	portion	NOUN
taxlaw-2816	49	29	of	of	ADP
taxlaw-2816	49	30	the	the	DET
taxlaw-2816	49	31	price	price	NOUN
taxlaw-2816	49	32	is	be	AUX
taxlaw-2816	49	33	attributable	attributable	ADJ
taxlaw-2816	49	34	to	to	ADP
taxlaw-2816	49	35	service	service	NOUN
taxlaw-2816	49	36	provided	provide	VERB
taxlaw-2816	49	37	in	in	ADP
taxlaw-2816	49	38	other	other	ADJ
taxlaw-2816	49	39	states.5	states.5	PROPN
taxlaw-2816	49	40	with	with	ADP
taxlaw-2816	49	41	respect	respect	NOUN
taxlaw-2816	49	42	to	to	ADP
taxlaw-2816	49	43	both	both	DET
taxlaw-2816	49	44	jurisdiction	jurisdiction	NOUN
taxlaw-2816	49	45	and	and	CCONJ
taxlaw-2816	49	46	apportionment	apportionment	NOUN
taxlaw-2816	49	47	,	,	PUNCT
taxlaw-2816	49	48	courts	court	NOUN
taxlaw-2816	49	49	have	have	AUX
taxlaw-2816	49	50	treated	treat	VERB
taxlaw-2816	49	51	the	the	DET
taxlaw-2816	49	52	sales	sale	NOUN
taxlaw-2816	49	53	tax	tax	NOUN
taxlaw-2816	49	54	differently	differently	ADV
taxlaw-2816	49	55	than	than	ADP
taxlaw-2816	49	56	other	other	ADJ
taxlaw-2816	49	57	taxes	taxis	NOUN
taxlaw-2816	49	58	,	,	PUNCT
taxlaw-2816	49	59	creating	create	VERB
taxlaw-2816	49	60	,	,	PUNCT
taxlaw-2816	49	61	though	though	SCONJ
taxlaw-2816	49	62	not	not	PART
taxlaw-2816	49	63	expressly	expressly	ADV
taxlaw-2816	49	64	articulating	articulating	ADJ
taxlaw-2816	49	65	,	,	PUNCT
taxlaw-2816	49	66	a	a	DET
taxlaw-2816	49	67	form	form	NOUN
taxlaw-2816	49	68	of	of	ADP
taxlaw-2816	49	69	“	"	PUNCT
taxlaw-2816	49	70	sales	sale	NOUN
taxlaw-2816	49	71	tax	tax	NOUN
taxlaw-2816	49	72	exceptionalism	exceptionalism	NOUN
taxlaw-2816	49	73	.	.	PUNCT
taxlaw-2816	49	74	”	"	PUNCT
taxlaw-2816	50	1	as	as	ADP
taxlaw-2816	50	2	for	for	ADP
taxlaw-2816	50	3	the	the	DET
taxlaw-2816	50	4	different	different	ADJ
taxlaw-2816	50	5	jurisdictional	jurisdictional	ADJ
taxlaw-2816	50	6	treatment	treatment	NOUN
taxlaw-2816	50	7	of	of	ADP
taxlaw-2816	50	8	the	the	DET
taxlaw-2816	50	9	sales	sale	NOUN
taxlaw-2816	50	10	tax	tax	NOUN
taxlaw-2816	50	11	,	,	PUNCT
taxlaw-2816	50	12	the	the	DET
taxlaw-2816	50	13	court	court	NOUN
taxlaw-2816	50	14	initially	initially	ADV
taxlaw-2816	50	15	based	base	VERB
taxlaw-2816	50	16	the	the	DET
taxlaw-2816	50	17	physicalpresence	physicalpresence	NOUN
taxlaw-2816	50	18	standard	standard	NOUN
taxlaw-2816	50	19	on	on	ADP
taxlaw-2816	50	20	concerns	concern	NOUN
taxlaw-2816	50	21	over	over	ADP
taxlaw-2816	50	22	the	the	DET
taxlaw-2816	50	23	potential	potential	ADJ
taxlaw-2816	50	24	burden	burden	NOUN
taxlaw-2816	50	25	that	that	PRON
taxlaw-2816	50	26	would	would	AUX
taxlaw-2816	50	27	be	be	AUX
taxlaw-2816	50	28	imposed	impose	VERB
taxlaw-2816	50	29	on	on	ADP
taxlaw-2816	50	30	businesses	business	NOUN
taxlaw-2816	50	31	by	by	ADP
taxlaw-2816	50	32	requiring	require	VERB
taxlaw-2816	50	33	them	they	PRON
taxlaw-2816	50	34	to	to	PART
taxlaw-2816	50	35	comply	comply	VERB
taxlaw-2816	50	36	with	with	ADP
taxlaw-2816	50	37	varying	vary	VERB
taxlaw-2816	50	38	sales	sale	NOUN
taxlaw-2816	50	39	tax	tax	NOUN
taxlaw-2816	50	40	requirements	requirement	NOUN
taxlaw-2816	50	41	in	in	ADP
taxlaw-2816	50	42	thousands	thousand	NOUN
taxlaw-2816	50	43	of	of	ADP
taxlaw-2816	50	44	different	different	ADJ
taxlaw-2816	50	45	tax	tax	NOUN
taxlaw-2816	50	46	jurisdictions	jurisdiction	NOUN
taxlaw-2816	50	47	(	(	PUNCT
taxlaw-2816	50	48	at	at	ADP
taxlaw-2816	50	49	last	last	ADJ
taxlaw-2816	50	50	count	count	NOUN
taxlaw-2816	50	51	,	,	PUNCT
taxlaw-2816	50	52	there	there	PRON
taxlaw-2816	50	53	were	be	VERB
taxlaw-2816	50	54	over	over	ADP
taxlaw-2816	50	55	9,600	9,600	NUM
taxlaw-2816	50	56	different	different	ADJ
taxlaw-2816	50	57	state	state	NOUN
taxlaw-2816	50	58	and	and	CCONJ
taxlaw-2816	50	59	local	local	ADJ
taxlaw-2816	50	60	sales	sale	NOUN
taxlaw-2816	50	61	tax	tax	NOUN
taxlaw-2816	50	62	jurisdictions	jurisdiction	NOUN
taxlaw-2816	50	63	in	in	ADP
taxlaw-2816	50	64	the	the	DET
taxlaw-2816	50	65	united	united	ADJ
taxlaw-2816	50	66	states).6	states).6	PROPN
taxlaw-2816	50	67	that	that	SCONJ
taxlaw-2816	50	68	concern	concern	NOUN
taxlaw-2816	50	69	has	have	AUX
taxlaw-2816	50	70	been	be	AUX
taxlaw-2816	50	71	mitigated	mitigate	VERB
taxlaw-2816	50	72	in	in	ADP
taxlaw-2816	50	73	recent	recent	ADJ
taxlaw-2816	50	74	years	year	NOUN
taxlaw-2816	50	75	,	,	PUNCT
taxlaw-2816	50	76	however	however	ADV
taxlaw-2816	50	77	,	,	PUNCT
taxlaw-2816	50	78	through	through	ADP
taxlaw-2816	50	79	coordinated	coordinate	VERB
taxlaw-2816	50	80	efforts	effort	NOUN
taxlaw-2816	50	81	made	make	VERB
taxlaw-2816	50	82	by	by	ADP
taxlaw-2816	50	83	many	many	ADJ
taxlaw-2816	50	84	states	state	NOUN
taxlaw-2816	50	85	to	to	PART
taxlaw-2816	50	86	unify	unify	VERB
taxlaw-2816	50	87	and	and	CCONJ
taxlaw-2816	50	88	simplify	simplify	VERB
taxlaw-2816	50	89	their	their	PRON
taxlaw-2816	50	90	sales	sale	NOUN
taxlaw-2816	50	91	tax	tax	NOUN
taxlaw-2816	50	92	statutes	statute	NOUN
taxlaw-2816	50	93	,	,	PUNCT
taxlaw-2816	50	94	as	as	ADV
taxlaw-2816	50	95	well	well	ADV
taxlaw-2816	50	96	as	as	ADP
taxlaw-2816	50	97	by	by	ADP
taxlaw-2816	50	98	technological	technological	ADJ
taxlaw-2816	50	99	advances	advance	NOUN
taxlaw-2816	50	100	that	that	PRON
taxlaw-2816	50	101	make	make	VERB
taxlaw-2816	50	102	sales	sale	NOUN
taxlaw-2816	50	103	tax	tax	NOUN
taxlaw-2816	50	104	compliance	compliance	NOUN
taxlaw-2816	50	105	less	less	ADV
taxlaw-2816	50	106	onerous	onerous	ADJ
taxlaw-2816	50	107	now	now	ADV
taxlaw-2816	50	108	than	than	ADP
taxlaw-2816	50	109	at	at	ADP
taxlaw-2816	50	110	the	the	DET
taxlaw-2816	50	111	time	time	NOUN
taxlaw-2816	50	112	the	the	DET
taxlaw-2816	50	113	supreme	supreme	PROPN
taxlaw-2816	50	114	court	court	PROPN
taxlaw-2816	50	115	established	establish	VERB
taxlaw-2816	50	116	the	the	DET
taxlaw-2816	50	117	physical	physical	ADJ
taxlaw-2816	50	118	-	-	PUNCT
taxlaw-2816	50	119	presence	presence	NOUN
taxlaw-2816	50	120	jurisdictional	jurisdictional	ADJ
taxlaw-2816	50	121	standard	standard	NOUN
taxlaw-2816	50	122	.	.	PUNCT
taxlaw-2816	51	1	as	as	ADP
taxlaw-2816	51	2	for	for	ADP
taxlaw-2816	51	3	apportionment	apportionment	NOUN
taxlaw-2816	51	4	,	,	PUNCT
taxlaw-2816	51	5	the	the	DET
taxlaw-2816	51	6	supreme	supreme	PROPN
taxlaw-2816	51	7	court	court	PROPN
taxlaw-2816	51	8	has	have	AUX
taxlaw-2816	51	9	justified	justify	VERB
taxlaw-2816	51	10	treating	treat	VERB
taxlaw-2816	51	11	the	the	DET
taxlaw-2816	51	12	sales	sale	NOUN
taxlaw-2816	51	13	tax	tax	NOUN
taxlaw-2816	51	14	differently	differently	ADV
taxlaw-2816	51	15	than	than	ADP
taxlaw-2816	51	16	other	other	ADJ
taxlaw-2816	51	17	taxes	taxis	NOUN
taxlaw-2816	51	18	by	by	ADP
taxlaw-2816	51	19	concluding	conclude	VERB
taxlaw-2816	51	20	that	that	SCONJ
taxlaw-2816	51	21	the	the	DET
taxlaw-2816	51	22	sales	sale	NOUN
taxlaw-2816	51	23	tax	tax	NOUN
taxlaw-2816	51	24	poses	pose	VERB
taxlaw-2816	51	25	less	less	ADJ
taxlaw-2816	51	26	risk	risk	NOUN
taxlaw-2816	51	27	of	of	ADP
taxlaw-2816	51	28	duplicative	duplicative	ADJ
taxlaw-2816	51	29	taxation	taxation	NOUN
taxlaw-2816	51	30	than	than	ADP
taxlaw-2816	51	31	other	other	ADJ
taxlaw-2816	51	32	taxes	taxis	NOUN
taxlaw-2816	51	33	—	—	PUNCT
taxlaw-2816	51	34	in	in	ADP
taxlaw-2816	51	35	particular	particular	ADJ
taxlaw-2816	51	36	the	the	DET
taxlaw-2816	51	37	gross	gross	ADJ
taxlaw-2816	51	38	receipts	receipt	NOUN
taxlaw-2816	51	39	tax	tax	NOUN
taxlaw-2816	51	40	and	and	CCONJ
taxlaw-2816	51	41	the	the	DET
taxlaw-2816	51	42	corporate	corporate	ADJ
taxlaw-2816	51	43	income	income	NOUN
taxlaw-2816	51	44	tax	tax	NOUN
taxlaw-2816	51	45	.	.	PUNCT
taxlaw-2816	52	1	this	this	DET
taxlaw-2816	52	2	article	article	NOUN
taxlaw-2816	52	3	examines	examine	VERB
taxlaw-2816	52	4	whether	whether	SCONJ
taxlaw-2816	52	5	“	"	PUNCT
taxlaw-2816	52	6	sales	sale	NOUN
taxlaw-2816	52	7	tax	tax	NOUN
taxlaw-2816	52	8	exceptionalism	exceptionalism	NOUN
taxlaw-2816	52	9	”	"	PUNCT
taxlaw-2816	52	10	makes	make	VERB
taxlaw-2816	52	11	sense	sense	NOUN
taxlaw-2816	52	12	,	,	PUNCT
taxlaw-2816	52	13	particularly	particularly	ADV
taxlaw-2816	52	14	in	in	ADP
taxlaw-2816	52	15	the	the	DET
taxlaw-2816	52	16	context	context	NOUN
taxlaw-2816	52	17	of	of	ADP
taxlaw-2816	52	18	a	a	DET
taxlaw-2816	52	19	state	state	NOUN
taxlaw-2816	52	20	’s	’s	PART
taxlaw-2816	52	21	authority	authority	NOUN
taxlaw-2816	52	22	to	to	PART
taxlaw-2816	52	23	impose	impose	VERB
taxlaw-2816	52	24	sales	sale	NOUN
taxlaw-2816	52	25	tax	tax	NOUN
taxlaw-2816	52	26	collection	collection	NOUN
taxlaw-2816	52	27	obligations	obligation	NOUN
taxlaw-2816	52	28	on	on	ADP
taxlaw-2816	52	29	remote	remote	ADJ
taxlaw-2816	52	30	retailers	retailer	NOUN
taxlaw-2816	52	31	.	.	PUNCT
taxlaw-2816	53	1	it	it	PRON
taxlaw-2816	53	2	does	do	VERB
taxlaw-2816	53	3	so	so	ADV
taxlaw-2816	53	4	by	by	ADP
taxlaw-2816	53	5	first	first	ADV
taxlaw-2816	53	6	asking	ask	VERB
taxlaw-2816	53	7	whether	whether	SCONJ
taxlaw-2816	53	8	the	the	DET
taxlaw-2816	53	9	theoretical	theoretical	ADJ
taxlaw-2816	53	10	justifications	justification	NOUN
taxlaw-2816	53	11	for	for	ADP
taxlaw-2816	53	12	the	the	DET
taxlaw-2816	53	13	sales	sale	NOUN
taxlaw-2816	53	14	tax	tax	NOUN
taxlaw-2816	53	15	and	and	CCONJ
taxlaw-2816	53	16	the	the	DET
taxlaw-2816	53	17	corporate	corporate	ADJ
taxlaw-2816	53	18	income	income	NOUN
taxlaw-2816	53	19	tax	tax	NOUN
taxlaw-2816	53	20	weigh	weigh	NOUN
taxlaw-2816	53	21	in	in	ADP
taxlaw-2816	53	22	favor	favor	NOUN
taxlaw-2816	53	23	of	of	ADP
taxlaw-2816	53	24	treating	treat	VERB
taxlaw-2816	53	25	the	the	DET
taxlaw-2816	53	26	taxes	taxis	NOUN
taxlaw-2816	53	27	differently	differently	ADV
taxlaw-2816	53	28	for	for	ADP
taxlaw-2816	53	29	jurisdictional	jurisdictional	ADJ
taxlaw-2816	53	30	purposes	purpose	NOUN
taxlaw-2816	53	31	.	.	PUNCT
taxlaw-2816	54	1	the	the	DET
taxlaw-2816	54	2	article	article	NOUN
taxlaw-2816	54	3	contends	contend	VERB
taxlaw-2816	54	4	that	that	SCONJ
taxlaw-2816	54	5	only	only	ADV
taxlaw-2816	54	6	tenuous	tenuous	ADJ
taxlaw-2816	54	7	theoretical	theoretical	ADJ
taxlaw-2816	54	8	justifications	justification	NOUN
taxlaw-2816	54	9	support	support	VERB
taxlaw-2816	54	10	different	different	ADJ
taxlaw-2816	54	11	jurisdictional	jurisdictional	ADJ
taxlaw-2816	54	12	standards	standard	NOUN
taxlaw-2816	54	13	for	for	ADP
taxlaw-2816	54	14	the	the	DET
taxlaw-2816	54	15	taxes	taxis	NOUN
taxlaw-2816	54	16	.	.	PUNCT
taxlaw-2816	55	1	the	the	DET
taxlaw-2816	55	2	article	article	NOUN
taxlaw-2816	55	3	then	then	ADV
taxlaw-2816	55	4	goes	go	VERB
taxlaw-2816	55	5	on	on	ADP
taxlaw-2816	55	6	to	to	PART
taxlaw-2816	55	7	argue	argue	VERB
taxlaw-2816	55	8	that	that	SCONJ
taxlaw-2816	55	9	there	there	PRON
taxlaw-2816	55	10	has	have	AUX
taxlaw-2816	55	11	been	be	AUX
taxlaw-2816	55	12	a	a	DET
taxlaw-2816	55	13	“	"	PUNCT
taxlaw-2816	55	14	convergence	convergence	NOUN
taxlaw-2816	55	15	”	"	PUNCT
taxlaw-2816	55	16	of	of	ADP
taxlaw-2816	55	17	the	the	DET
taxlaw-2816	55	18	corporate	corporate	ADJ
taxlaw-2816	55	19	income	income	NOUN
taxlaw-2816	55	20	tax	tax	NOUN
taxlaw-2816	55	21	and	and	CCONJ
taxlaw-2816	55	22	the	the	DET
taxlaw-2816	55	23	sales	sale	NOUN
taxlaw-2816	55	24	tax	tax	NOUN
taxlaw-2816	55	25	,	,	PUNCT
taxlaw-2816	55	26	as	as	SCONJ
taxlaw-2816	55	27	states	state	NOUN
taxlaw-2816	55	28	increasingly	increasingly	ADV
taxlaw-2816	55	29	adopt	adopt	VERB
taxlaw-2816	55	30	the	the	DET
taxlaw-2816	55	31	single	single	ADJ
taxlaw-2816	55	32	-	-	PUNCT
taxlaw-2816	55	33	sales	sale	NOUN
taxlaw-2816	55	34	factor	factor	NOUN
taxlaw-2816	55	35	method	method	NOUN
taxlaw-2816	55	36	of	of	ADP
taxlaw-2816	55	37	apportioning	apportion	VERB
taxlaw-2816	55	38	their	their	PRON
taxlaw-2816	55	39	corporate	corporate	ADJ
taxlaw-2816	55	40	income	income	NOUN
taxlaw-2816	55	41	taxes	taxis	NOUN
taxlaw-2816	55	42	.	.	PUNCT
taxlaw-2816	56	1	this	this	DET
taxlaw-2816	56	2	convergence	convergence	NOUN
taxlaw-2816	56	3	renders	render	VERB
taxlaw-2816	56	4	the	the	DET
taxlaw-2816	56	5	different	different	ADJ
taxlaw-2816	56	6	jurisdictional	jurisdictional	ADJ
taxlaw-2816	56	7	standards	standard	NOUN
taxlaw-2816	56	8	for	for	ADP
taxlaw-2816	56	9	the	the	DET
taxlaw-2816	56	10	taxes	taxis	NOUN
taxlaw-2816	56	11	increasingly	increasingly	ADV
taxlaw-2816	56	12	unjustifiable	unjustifiable	ADJ
taxlaw-2816	56	13	.	.	PUNCT
taxlaw-2816	57	1	4	4	NUM
taxlaw-2816	57	2	central	central	ADJ
taxlaw-2816	57	3	greyhound	greyhound	NOUN
taxlaw-2816	57	4	lines	line	NOUN
taxlaw-2816	57	5	,	,	PUNCT
taxlaw-2816	57	6	inc	inc	PROPN
taxlaw-2816	57	7	.	.	PROPN
taxlaw-2816	58	1	v.	v.	PROPN
taxlaw-2816	58	2	mealy	mealy	PROPN
taxlaw-2816	58	3	,	,	PUNCT
taxlaw-2816	58	4	334	334	NUM
taxlaw-2816	58	5	u.s	u.s	PROPN
taxlaw-2816	58	6	.	.	PROPN
taxlaw-2816	58	7	653	653	NUM
taxlaw-2816	58	8	,	,	PUNCT
taxlaw-2816	58	9	663	663	NUM
taxlaw-2816	58	10	(	(	PUNCT
taxlaw-2816	58	11	1948	1948	NUM
taxlaw-2816	58	12	)	)	PUNCT
taxlaw-2816	58	13	.	.	PUNCT
taxlaw-2816	58	14	5	5	NUM
taxlaw-2816	58	15	okla	okla	NOUN
taxlaw-2816	58	16	.	.	PUNCT
taxlaw-2816	59	1	tax	tax	NOUN
taxlaw-2816	59	2	comm’n	comm’n	NOUN
taxlaw-2816	59	3	,	,	PUNCT
taxlaw-2816	59	4	514	514	NUM
taxlaw-2816	59	5	u.s	u.s	PROPN
taxlaw-2816	59	6	.	.	PROPN
taxlaw-2816	59	7	at	at	ADP
taxlaw-2816	59	8	175	175	NUM
taxlaw-2816	59	9	.	.	PUNCT
taxlaw-2816	59	10	6	6	NUM
taxlaw-2816	59	11	the	the	DET
taxlaw-2816	59	12	proper	proper	ADJ
taxlaw-2816	59	13	role	role	NOUN
taxlaw-2816	59	14	of	of	ADP
taxlaw-2816	59	15	congress	congress	PROPN
taxlaw-2816	59	16	in	in	ADP
taxlaw-2816	59	17	state	state	NOUN
taxlaw-2816	59	18	taxation	taxation	NOUN
taxlaw-2816	59	19	:	:	PUNCT
taxlaw-2816	59	20	ensuring	ensure	VERB
taxlaw-2816	59	21	the	the	DET
taxlaw-2816	59	22	interstate	interstate	ADJ
taxlaw-2816	59	23	reach	reach	NOUN
taxlaw-2816	59	24	of	of	ADP
taxlaw-2816	59	25	state	state	NOUN
taxlaw-2816	59	26	taxes	taxis	NOUN
taxlaw-2816	59	27	does	do	AUX
taxlaw-2816	59	28	not	not	PART
taxlaw-2816	59	29	harm	harm	VERB
taxlaw-2816	59	30	the	the	DET
taxlaw-2816	59	31	national	national	ADJ
taxlaw-2816	59	32	economy	economy	NOUN
taxlaw-2816	59	33	:	:	PUNCT
taxlaw-2816	59	34	hearing	hear	VERB
taxlaw-2816	59	35	on	on	ADP
taxlaw-2816	59	36	h.r	h.r	PROPN
taxlaw-2816	59	37	.	.	PROPN
taxlaw-2816	59	38	3179	3179	NUM
taxlaw-2816	59	39	before	before	ADP
taxlaw-2816	59	40	the	the	DET
taxlaw-2816	59	41	h.	h.	PROPN
taxlaw-2816	59	42	comm	comm	NOUN
taxlaw-2816	59	43	.	.	PUNCT
taxlaw-2816	60	1	on	on	ADP
taxlaw-2816	60	2	the	the	DET
taxlaw-2816	60	3	judiciary	judiciary	NOUN
taxlaw-2816	60	4	,	,	PUNCT
taxlaw-2816	60	5	112th	112th	PROPN
taxlaw-2816	60	6	cong	cong	NOUN
taxlaw-2816	60	7	.	.	PROPN
taxlaw-2816	61	1	2	2	NUM
taxlaw-2816	61	2	(	(	PUNCT
taxlaw-2816	61	3	2012	2012	NUM
taxlaw-2816	61	4	)	)	PUNCT
taxlaw-2816	61	5	(	(	PUNCT
taxlaw-2816	61	6	statement	statement	NOUN
taxlaw-2816	61	7	of	of	ADP
taxlaw-2816	61	8	joseph	joseph	PROPN
taxlaw-2816	61	9	henchman	henchman	PROPN
taxlaw-2816	61	10	,	,	PUNCT
taxlaw-2816	61	11	vice	vice	NOUN
taxlaw-2816	61	12	president	president	NOUN
taxlaw-2816	61	13	,	,	PUNCT
taxlaw-2816	61	14	legal	legal	ADJ
taxlaw-2816	61	15	&	&	CCONJ
taxlaw-2816	61	16	state	state	NOUN
taxlaw-2816	61	17	projects	project	NOUN
taxlaw-2816	61	18	,	,	PUNCT
taxlaw-2816	61	19	tax	tax	NOUN
taxlaw-2816	61	20	foundation	foundation	NOUN
taxlaw-2816	61	21	)	)	PUNCT
taxlaw-2816	61	22	,	,	PUNCT
taxlaw-2816	61	23	available	available	ADJ
taxlaw-2816	61	24	at	at	ADP
taxlaw-2816	61	25	http://judiciary.house.gov/hearings/hearings%202012/henchman%2007242012.pdf	http://judiciary.house.gov/hearings/hearings%202012/henchman%2007242012.pdf	PROPN
taxlaw-2816	61	26	140	140	NUM
taxlaw-2816	61	27	columbia	columbia	PROPN
taxlaw-2816	61	28	journal	journal	PROPN
taxlaw-2816	61	29	of	of	ADP
taxlaw-2816	61	30	tax	tax	NOUN
taxlaw-2816	61	31	law	law	NOUN
taxlaw-2816	61	32	[	[	X
taxlaw-2816	61	33	vol	vol	NOUN
taxlaw-2816	61	34	.	.	PUNCT
taxlaw-2816	62	1	4:136	4:136	NUM
taxlaw-2816	62	2	the	the	DET
taxlaw-2816	62	3	article	article	NOUN
taxlaw-2816	62	4	proceeds	proceed	VERB
taxlaw-2816	62	5	through	through	ADP
taxlaw-2816	62	6	the	the	DET
taxlaw-2816	62	7	analysis	analysis	NOUN
taxlaw-2816	62	8	described	describe	VERB
taxlaw-2816	62	9	above	above	ADP
taxlaw-2816	62	10	by	by	ADP
taxlaw-2816	62	11	first	first	ADV
taxlaw-2816	62	12	introducing	introduce	VERB
taxlaw-2816	62	13	the	the	DET
taxlaw-2816	62	14	concept	concept	NOUN
taxlaw-2816	62	15	of	of	ADP
taxlaw-2816	62	16	sales	sale	NOUN
taxlaw-2816	62	17	tax	tax	NOUN
taxlaw-2816	62	18	exceptionalism	exceptionalism	NOUN
taxlaw-2816	62	19	in	in	ADP
taxlaw-2816	62	20	part	part	NOUN
taxlaw-2816	62	21	i.	i.	NOUN
taxlaw-2816	62	22	it	it	PRON
taxlaw-2816	62	23	does	do	VERB
taxlaw-2816	62	24	so	so	ADV
taxlaw-2816	62	25	by	by	ADP
taxlaw-2816	62	26	examining	examine	VERB
taxlaw-2816	62	27	the	the	DET
taxlaw-2816	62	28	different	different	ADJ
taxlaw-2816	62	29	judicial	judicial	ADJ
taxlaw-2816	62	30	treatment	treatment	NOUN
taxlaw-2816	62	31	given	give	VERB
taxlaw-2816	62	32	to	to	ADP
taxlaw-2816	62	33	the	the	DET
taxlaw-2816	62	34	sales	sale	NOUN
taxlaw-2816	62	35	tax	tax	NOUN
taxlaw-2816	62	36	for	for	ADP
taxlaw-2816	62	37	jurisdictional	jurisdictional	ADJ
taxlaw-2816	62	38	and	and	CCONJ
taxlaw-2816	62	39	apportionment	apportionment	ADJ
taxlaw-2816	62	40	purposes	purpose	NOUN
taxlaw-2816	62	41	.	.	PUNCT
taxlaw-2816	63	1	part	part	PROPN
taxlaw-2816	63	2	ii	ii	PROPN
taxlaw-2816	63	3	then	then	ADV
taxlaw-2816	63	4	considers	consider	VERB
taxlaw-2816	63	5	the	the	DET
taxlaw-2816	63	6	theoretical	theoretical	ADJ
taxlaw-2816	63	7	foundations	foundation	NOUN
taxlaw-2816	63	8	for	for	ADP
taxlaw-2816	63	9	the	the	DET
taxlaw-2816	63	10	sales	sale	NOUN
taxlaw-2816	63	11	tax	tax	NOUN
taxlaw-2816	63	12	and	and	CCONJ
taxlaw-2816	63	13	the	the	DET
taxlaw-2816	63	14	corporate	corporate	ADJ
taxlaw-2816	63	15	income	income	NOUN
taxlaw-2816	63	16	tax	tax	NOUN
taxlaw-2816	63	17	to	to	PART
taxlaw-2816	63	18	assess	assess	VERB
taxlaw-2816	63	19	whether	whether	SCONJ
taxlaw-2816	63	20	sales	sale	NOUN
taxlaw-2816	63	21	tax	tax	NOUN
taxlaw-2816	63	22	exceptionalism	exceptionalism	NOUN
taxlaw-2816	63	23	has	have	VERB
taxlaw-2816	63	24	defensible	defensible	ADJ
taxlaw-2816	63	25	theoretical	theoretical	ADJ
taxlaw-2816	63	26	moorings	mooring	NOUN
taxlaw-2816	63	27	.	.	PUNCT
taxlaw-2816	64	1	after	after	ADP
taxlaw-2816	64	2	concluding	conclude	VERB
taxlaw-2816	64	3	in	in	ADP
taxlaw-2816	64	4	part	part	NOUN
taxlaw-2816	64	5	ii	ii	NOUN
taxlaw-2816	64	6	that	that	SCONJ
taxlaw-2816	64	7	the	the	DET
taxlaw-2816	64	8	theoretical	theoretical	ADJ
taxlaw-2816	64	9	foundations	foundation	NOUN
taxlaw-2816	64	10	for	for	ADP
taxlaw-2816	64	11	the	the	DET
taxlaw-2816	64	12	taxes	taxis	NOUN
taxlaw-2816	64	13	provide	provide	VERB
taxlaw-2816	64	14	at	at	ADP
taxlaw-2816	64	15	best	good	ADJ
taxlaw-2816	64	16	a	a	DET
taxlaw-2816	64	17	weak	weak	ADJ
taxlaw-2816	64	18	justification	justification	NOUN
taxlaw-2816	64	19	for	for	ADP
taxlaw-2816	64	20	their	their	PRON
taxlaw-2816	64	21	different	different	ADJ
taxlaw-2816	64	22	jurisdictional	jurisdictional	ADJ
taxlaw-2816	64	23	treatment	treatment	NOUN
taxlaw-2816	64	24	,	,	PUNCT
taxlaw-2816	64	25	part	part	NOUN
taxlaw-2816	64	26	iii	iii	NOUN
taxlaw-2816	64	27	explains	explain	VERB
taxlaw-2816	64	28	why	why	SCONJ
taxlaw-2816	64	29	the	the	DET
taxlaw-2816	64	30	convergence	convergence	NOUN
taxlaw-2816	64	31	of	of	ADP
taxlaw-2816	64	32	the	the	DET
taxlaw-2816	64	33	sales	sale	NOUN
taxlaw-2816	64	34	and	and	CCONJ
taxlaw-2816	64	35	corporate	corporate	ADJ
taxlaw-2816	64	36	income	income	NOUN
taxlaw-2816	64	37	taxes	taxis	NOUN
taxlaw-2816	64	38	further	far	ADV
taxlaw-2816	64	39	undercuts	undercut	VERB
taxlaw-2816	64	40	the	the	DET
taxlaw-2816	64	41	distinct	distinct	ADJ
taxlaw-2816	64	42	jurisdictional	jurisdictional	ADJ
taxlaw-2816	64	43	standards	standard	NOUN
taxlaw-2816	64	44	applied	apply	VERB
taxlaw-2816	64	45	to	to	ADP
taxlaw-2816	64	46	the	the	DET
taxlaw-2816	64	47	two	two	NUM
taxlaw-2816	64	48	taxes	taxis	NOUN
taxlaw-2816	64	49	.	.	PUNCT
taxlaw-2816	65	1	the	the	DET
taxlaw-2816	65	2	ultimate	ultimate	ADJ
taxlaw-2816	65	3	goal	goal	NOUN
taxlaw-2816	65	4	of	of	ADP
taxlaw-2816	65	5	the	the	DET
taxlaw-2816	65	6	article	article	NOUN
taxlaw-2816	65	7	is	be	AUX
taxlaw-2816	65	8	to	to	PART
taxlaw-2816	65	9	further	further	VERB
taxlaw-2816	65	10	the	the	DET
taxlaw-2816	65	11	academic	academic	ADJ
taxlaw-2816	65	12	literature	literature	NOUN
taxlaw-2816	65	13	criticizing	criticize	VERB
taxlaw-2816	65	14	sales	sale	NOUN
taxlaw-2816	65	15	tax	tax	NOUN
taxlaw-2816	65	16	exceptionalism	exceptionalism	NOUN
taxlaw-2816	65	17	,	,	PUNCT
taxlaw-2816	65	18	at	at	ADP
taxlaw-2816	65	19	least	least	ADJ
taxlaw-2816	65	20	in	in	ADP
taxlaw-2816	65	21	the	the	DET
taxlaw-2816	65	22	context	context	NOUN
taxlaw-2816	65	23	of	of	ADP
taxlaw-2816	65	24	jurisdictional	jurisdictional	ADJ
taxlaw-2816	65	25	standards	standard	NOUN
taxlaw-2816	65	26	,	,	PUNCT
taxlaw-2816	65	27	by	by	ADP
taxlaw-2816	65	28	presenting	present	VERB
taxlaw-2816	65	29	a	a	DET
taxlaw-2816	65	30	new	new	ADJ
taxlaw-2816	65	31	argument	argument	NOUN
taxlaw-2816	65	32	against	against	ADP
taxlaw-2816	65	33	sales	sale	NOUN
taxlaw-2816	65	34	tax	tax	NOUN
taxlaw-2816	65	35	exceptionalism	exceptionalism	NOUN
taxlaw-2816	65	36	based	base	VERB
taxlaw-2816	65	37	on	on	ADP
taxlaw-2816	65	38	the	the	DET
taxlaw-2816	65	39	convergence	convergence	NOUN
taxlaw-2816	65	40	of	of	ADP
taxlaw-2816	65	41	the	the	DET
taxlaw-2816	65	42	corporate	corporate	ADJ
taxlaw-2816	65	43	income	income	NOUN
taxlaw-2816	65	44	tax	tax	NOUN
taxlaw-2816	65	45	and	and	CCONJ
taxlaw-2816	65	46	the	the	DET
taxlaw-2816	65	47	sales	sale	NOUN
taxlaw-2816	65	48	tax	tax	NOUN
taxlaw-2816	65	49	.	.	PUNCT
taxlaw-2816	66	1	i.	i.	PROPN
taxlaw-2816	66	2	sales	sales	PROPN
taxlaw-2816	66	3	tax	tax	NOUN
taxlaw-2816	66	4	exceptionalism	exceptionalism	NOUN
taxlaw-2816	66	5	there	there	PRON
taxlaw-2816	66	6	is	be	VERB
taxlaw-2816	66	7	something	something	PRON
taxlaw-2816	66	8	different	different	ADJ
taxlaw-2816	66	9	about	about	ADP
taxlaw-2816	66	10	the	the	DET
taxlaw-2816	66	11	sales	sale	NOUN
taxlaw-2816	66	12	tax	tax	NOUN
taxlaw-2816	66	13	—	—	PUNCT
taxlaw-2816	66	14	or	or	CCONJ
taxlaw-2816	66	15	so	so	ADV
taxlaw-2816	66	16	it	it	PRON
taxlaw-2816	66	17	seems	seem	VERB
taxlaw-2816	66	18	,	,	PUNCT
taxlaw-2816	66	19	based	base	VERB
taxlaw-2816	66	20	on	on	ADP
taxlaw-2816	66	21	judicial	judicial	ADJ
taxlaw-2816	66	22	decisions	decision	NOUN
taxlaw-2816	66	23	that	that	PRON
taxlaw-2816	66	24	have	have	AUX
taxlaw-2816	66	25	treated	treat	VERB
taxlaw-2816	66	26	the	the	DET
taxlaw-2816	66	27	sales	sale	NOUN
taxlaw-2816	66	28	tax	tax	NOUN
taxlaw-2816	66	29	differently	differently	ADV
taxlaw-2816	66	30	than	than	ADP
taxlaw-2816	66	31	other	other	ADJ
taxlaw-2816	66	32	taxes	taxis	NOUN
taxlaw-2816	66	33	.	.	PUNCT
taxlaw-2816	67	1	this	this	DET
taxlaw-2816	67	2	section	section	NOUN
taxlaw-2816	67	3	examines	examine	VERB
taxlaw-2816	67	4	those	those	DET
taxlaw-2816	67	5	decisions	decision	NOUN
taxlaw-2816	67	6	in	in	ADP
taxlaw-2816	67	7	the	the	DET
taxlaw-2816	67	8	jurisdictional	jurisdictional	ADJ
taxlaw-2816	67	9	and	and	CCONJ
taxlaw-2816	67	10	apportionment	apportionment	ADJ
taxlaw-2816	67	11	contexts	contexts	NOUN
taxlaw-2816	67	12	.	.	PUNCT
taxlaw-2816	68	1	a.	a.	PROPN
taxlaw-2816	68	2	jurisdictional	jurisdictional	PROPN
taxlaw-2816	68	3	differences	difference	NOUN
taxlaw-2816	68	4	—	—	PUNCT
taxlaw-2816	68	5	the	the	DET
taxlaw-2816	68	6	concept	concept	NOUN
taxlaw-2816	68	7	of	of	ADP
taxlaw-2816	68	8	“	"	PUNCT
taxlaw-2816	68	9	substantial	substantial	ADJ
taxlaw-2816	68	10	nexus	nexus	NOUN
taxlaw-2816	68	11	”	"	PUNCT
taxlaw-2816	68	12	in	in	ADP
taxlaw-2816	68	13	complete	complete	ADJ
taxlaw-2816	68	14	auto	auto	NOUN
taxlaw-2816	68	15	transit	transit	NOUN
taxlaw-2816	68	16	,	,	PUNCT
taxlaw-2816	68	17	inc	inc	PROPN
taxlaw-2816	68	18	.	.	PROPN
taxlaw-2816	69	1	v.	v.	ADP
taxlaw-2816	69	2	brady,7	brady,7	VERB
taxlaw-2816	69	3	the	the	DET
taxlaw-2816	69	4	supreme	supreme	PROPN
taxlaw-2816	69	5	court	court	PROPN
taxlaw-2816	69	6	held	hold	VERB
taxlaw-2816	69	7	that	that	SCONJ
taxlaw-2816	69	8	,	,	PUNCT
taxlaw-2816	69	9	for	for	ADP
taxlaw-2816	69	10	a	a	DET
taxlaw-2816	69	11	state	state	NOUN
taxlaw-2816	69	12	tax	tax	NOUN
taxlaw-2816	69	13	to	to	PART
taxlaw-2816	69	14	survive	survive	VERB
taxlaw-2816	69	15	dormant	dormant	PROPN
taxlaw-2816	69	16	commerce	commerce	PROPN
taxlaw-2816	69	17	clause	clause	PROPN
taxlaw-2816	69	18	review	review	PROPN
taxlaw-2816	69	19	,	,	PUNCT
taxlaw-2816	69	20	the	the	DET
taxlaw-2816	69	21	tax	tax	NOUN
taxlaw-2816	69	22	must	must	AUX
taxlaw-2816	69	23	satisfy	satisfy	VERB
taxlaw-2816	69	24	a	a	DET
taxlaw-2816	69	25	four	four	NUM
taxlaw-2816	69	26	-	-	PUNCT
taxlaw-2816	69	27	part	part	NOUN
taxlaw-2816	69	28	test	test	NOUN
taxlaw-2816	69	29	.	.	PUNCT
taxlaw-2816	70	1	the	the	DET
taxlaw-2816	70	2	complete	complete	ADJ
taxlaw-2816	70	3	auto	auto	NOUN
taxlaw-2816	70	4	test	test	NOUN
taxlaw-2816	70	5	requires	require	VERB
taxlaw-2816	70	6	that	that	SCONJ
taxlaw-2816	70	7	the	the	DET
taxlaw-2816	70	8	tax	tax	NOUN
taxlaw-2816	70	9	“	"	PUNCT
taxlaw-2816	70	10	[	[	X
taxlaw-2816	70	11	1	1	NUM
taxlaw-2816	70	12	]	]	PUNCT
taxlaw-2816	70	13	is	be	AUX
taxlaw-2816	70	14	applied	apply	VERB
taxlaw-2816	70	15	to	to	ADP
taxlaw-2816	70	16	an	an	DET
taxlaw-2816	70	17	activity	activity	NOUN
taxlaw-2816	70	18	with	with	ADP
taxlaw-2816	70	19	a	a	DET
taxlaw-2816	70	20	substantial	substantial	ADJ
taxlaw-2816	70	21	nexus	nexus	NOUN
taxlaw-2816	70	22	with	with	ADP
taxlaw-2816	70	23	the	the	DET
taxlaw-2816	70	24	taxing	tax	VERB
taxlaw-2816	70	25	state	state	NOUN
taxlaw-2816	70	26	,	,	PUNCT
taxlaw-2816	70	27	[	[	X
taxlaw-2816	70	28	2	2	NUM
taxlaw-2816	70	29	]	]	PUNCT
taxlaw-2816	70	30	is	be	AUX
taxlaw-2816	70	31	fairly	fairly	ADV
taxlaw-2816	70	32	apportioned	apportion	VERB
taxlaw-2816	70	33	,	,	PUNCT
taxlaw-2816	70	34	[	[	X
taxlaw-2816	70	35	3	3	NUM
taxlaw-2816	70	36	]	]	X
taxlaw-2816	70	37	does	do	AUX
taxlaw-2816	70	38	not	not	PART
taxlaw-2816	70	39	discriminate	discriminate	VERB
taxlaw-2816	70	40	against	against	ADP
taxlaw-2816	70	41	interstate	interstate	NOUN
taxlaw-2816	70	42	commerce	commerce	NOUN
taxlaw-2816	70	43	,	,	PUNCT
taxlaw-2816	70	44	and	and	CCONJ
taxlaw-2816	70	45	[	[	X
taxlaw-2816	70	46	4	4	X
taxlaw-2816	70	47	]	]	PUNCT
taxlaw-2816	70	48	is	be	AUX
taxlaw-2816	70	49	fairly	fairly	ADV
taxlaw-2816	70	50	related	relate	VERB
taxlaw-2816	70	51	to	to	ADP
taxlaw-2816	70	52	the	the	DET
taxlaw-2816	70	53	services	service	NOUN
taxlaw-2816	70	54	provided	provide	VERB
taxlaw-2816	70	55	by	by	ADP
taxlaw-2816	70	56	the	the	DET
taxlaw-2816	70	57	state	state	NOUN
taxlaw-2816	70	58	.	.	PUNCT
taxlaw-2816	70	59	”8	”8	PUNCT
taxlaw-2816	71	1	the	the	DET
taxlaw-2816	71	2	jurisdictional	jurisdictional	ADJ
taxlaw-2816	71	3	limit	limit	NOUN
taxlaw-2816	71	4	of	of	ADP
taxlaw-2816	71	5	a	a	DET
taxlaw-2816	71	6	state	state	NOUN
taxlaw-2816	71	7	tax	tax	NOUN
taxlaw-2816	71	8	is	be	AUX
taxlaw-2816	71	9	effectively	effectively	ADV
taxlaw-2816	71	10	determined	determine	VERB
taxlaw-2816	71	11	by	by	ADP
taxlaw-2816	71	12	the	the	DET
taxlaw-2816	71	13	first	first	ADJ
taxlaw-2816	71	14	and	and	CCONJ
taxlaw-2816	71	15	fourth	fourth	ADJ
taxlaw-2816	71	16	prongs	prong	NOUN
taxlaw-2816	71	17	of	of	ADP
taxlaw-2816	71	18	the	the	DET
taxlaw-2816	71	19	complete	complete	ADJ
taxlaw-2816	71	20	auto	auto	NOUN
taxlaw-2816	71	21	test,9	test,9	NOUN
taxlaw-2816	71	22	with	with	ADP
taxlaw-2816	71	23	the	the	DET
taxlaw-2816	71	24	first	first	ADJ
taxlaw-2816	71	25	prong	prong	NOUN
taxlaw-2816	71	26	(	(	PUNCT
taxlaw-2816	71	27	the	the	DET
taxlaw-2816	71	28	“	"	PUNCT
taxlaw-2816	71	29	substantial	substantial	ADJ
taxlaw-2816	71	30	nexus	nexus	NOUN
taxlaw-2816	71	31	”	"	PUNCT
taxlaw-2816	71	32	prong	prong	NOUN
taxlaw-2816	71	33	)	)	PUNCT
taxlaw-2816	71	34	receiving	receive	VERB
taxlaw-2816	71	35	the	the	DET
taxlaw-2816	71	36	greater	great	ADJ
taxlaw-2816	71	37	weight	weight	NOUN
taxlaw-2816	71	38	of	of	ADP
taxlaw-2816	71	39	both	both	CCONJ
taxlaw-2816	71	40	judicial	judicial	ADJ
taxlaw-2816	71	41	and	and	CCONJ
taxlaw-2816	71	42	scholarly	scholarly	ADJ
taxlaw-2816	71	43	attention.10	attention.10	NOUN
taxlaw-2816	71	44	one	one	NUM
taxlaw-2816	71	45	leading	lead	VERB
taxlaw-2816	71	46	commentator	commentator	NOUN
taxlaw-2816	71	47	has	have	AUX
taxlaw-2816	71	48	defined	define	VERB
taxlaw-2816	71	49	7	7	NUM
taxlaw-2816	71	50	430	430	NUM
taxlaw-2816	71	51	u.s	u.s	PROPN
taxlaw-2816	71	52	.	.	PROPN
taxlaw-2816	71	53	274	274	NUM
taxlaw-2816	71	54	(	(	PUNCT
taxlaw-2816	71	55	1977	1977	NUM
taxlaw-2816	71	56	)	)	PUNCT
taxlaw-2816	71	57	.	.	PUNCT
taxlaw-2816	72	1	8	8	NUM
taxlaw-2816	73	1	i	i	PRON
taxlaw-2816	73	2	d.	d.	NOUN
taxlaw-2816	73	3	at	at	ADP
taxlaw-2816	73	4	279	279	NUM
taxlaw-2816	73	5	.	.	PUNCT
taxlaw-2816	74	1	9	9	NUM
taxlaw-2816	74	2	the	the	DET
taxlaw-2816	74	3	second	second	ADJ
taxlaw-2816	74	4	and	and	CCONJ
taxlaw-2816	74	5	third	third	ADJ
taxlaw-2816	74	6	prongs	prong	NOUN
taxlaw-2816	74	7	of	of	ADP
taxlaw-2816	74	8	the	the	DET
taxlaw-2816	74	9	complete	complete	ADJ
taxlaw-2816	74	10	auto	auto	NOUN
taxlaw-2816	74	11	test	test	NOUN
taxlaw-2816	74	12	ensure	ensure	VERB
taxlaw-2816	74	13	that	that	SCONJ
taxlaw-2816	74	14	a	a	DET
taxlaw-2816	74	15	state	state	NOUN
taxlaw-2816	74	16	does	do	AUX
taxlaw-2816	74	17	not	not	PART
taxlaw-2816	74	18	attempt	attempt	VERB
taxlaw-2816	74	19	to	to	PART
taxlaw-2816	74	20	shift	shift	VERB
taxlaw-2816	74	21	its	its	PRON
taxlaw-2816	74	22	tax	tax	NOUN
taxlaw-2816	74	23	burden	burden	NOUN
taxlaw-2816	74	24	onto	onto	ADP
taxlaw-2816	74	25	out	out	ADV
taxlaw-2816	74	26	-	-	PUNCT
taxlaw-2816	74	27	of	of	ADP
taxlaw-2816	74	28	-	-	PUNCT
taxlaw-2816	74	29	state	state	NOUN
taxlaw-2816	74	30	residents	resident	NOUN
taxlaw-2816	74	31	.	.	PUNCT
taxlaw-2816	75	1	see	see	VERB
taxlaw-2816	75	2	quill	quill	NOUN
taxlaw-2816	75	3	,	,	PUNCT
taxlaw-2816	75	4	504	504	NUM
taxlaw-2816	75	5	u.s	u.s	PROPN
taxlaw-2816	75	6	.	.	PROPN
taxlaw-2816	75	7	at	at	ADP
taxlaw-2816	75	8	313	313	NUM
taxlaw-2816	75	9	(	(	PUNCT
taxlaw-2816	75	10	“	"	PUNCT
taxlaw-2816	75	11	the	the	DET
taxlaw-2816	75	12	second	second	ADJ
taxlaw-2816	75	13	and	and	CCONJ
taxlaw-2816	75	14	third	third	ADJ
taxlaw-2816	75	15	parts	part	NOUN
taxlaw-2816	75	16	of	of	ADP
taxlaw-2816	75	17	that	that	DET
taxlaw-2816	75	18	analysis	analysis	NOUN
taxlaw-2816	75	19	,	,	PUNCT
taxlaw-2816	75	20	which	which	PRON
taxlaw-2816	75	21	require	require	VERB
taxlaw-2816	75	22	fair	fair	ADJ
taxlaw-2816	75	23	apportionment	apportionment	NOUN
taxlaw-2816	75	24	and	and	CCONJ
taxlaw-2816	75	25	non	non	ADJ
taxlaw-2816	75	26	-	-	NOUN
taxlaw-2816	75	27	discrimination	discrimination	NOUN
taxlaw-2816	75	28	,	,	PUNCT
taxlaw-2816	75	29	prohibit	prohibit	VERB
taxlaw-2816	75	30	taxes	taxis	NOUN
taxlaw-2816	75	31	that	that	PRON
taxlaw-2816	75	32	pass	pass	VERB
taxlaw-2816	75	33	an	an	DET
taxlaw-2816	75	34	unfair	unfair	ADJ
taxlaw-2816	75	35	share	share	NOUN
taxlaw-2816	75	36	of	of	ADP
taxlaw-2816	75	37	the	the	DET
taxlaw-2816	75	38	tax	tax	NOUN
taxlaw-2816	75	39	burden	burden	NOUN
taxlaw-2816	75	40	onto	onto	ADP
taxlaw-2816	75	41	interstate	interstate	PROPN
taxlaw-2816	75	42	commerce	commerce	NOUN
taxlaw-2816	75	43	.	.	PUNCT
taxlaw-2816	75	44	”	"	PUNCT
taxlaw-2816	75	45	)	)	PUNCT
taxlaw-2816	75	46	.	.	PUNCT
taxlaw-2816	76	1	10	10	NUM
taxlaw-2816	76	2	i	i	PRON
taxlaw-2816	76	3	d.	d.	PROPN
taxlaw-2816	76	4	(	(	PUNCT
taxlaw-2816	76	5	“	"	PUNCT
taxlaw-2816	76	6	the	the	DET
taxlaw-2816	76	7	first	first	ADJ
taxlaw-2816	76	8	and	and	CCONJ
taxlaw-2816	76	9	fourth	fourth	ADJ
taxlaw-2816	76	10	prongs	prong	NOUN
taxlaw-2816	76	11	,	,	PUNCT
taxlaw-2816	76	12	which	which	PRON
taxlaw-2816	76	13	require	require	VERB
taxlaw-2816	76	14	a	a	DET
taxlaw-2816	76	15	substantial	substantial	ADJ
taxlaw-2816	76	16	nexus	nexus	NOUN
taxlaw-2816	76	17	and	and	CCONJ
taxlaw-2816	76	18	a	a	DET
taxlaw-2816	76	19	relationship	relationship	NOUN
taxlaw-2816	76	20	between	between	ADP
taxlaw-2816	76	21	the	the	DET
taxlaw-2816	76	22	tax	tax	NOUN
taxlaw-2816	76	23	and	and	CCONJ
taxlaw-2816	76	24	state	state	NOUN
taxlaw-2816	76	25	-	-	PUNCT
taxlaw-2816	76	26	provided	provide	VERB
taxlaw-2816	76	27	services	service	NOUN
taxlaw-2816	76	28	,	,	PUNCT
taxlaw-2816	76	29	limit	limit	VERB
taxlaw-2816	76	30	the	the	DET
taxlaw-2816	76	31	reach	reach	NOUN
taxlaw-2816	76	32	of	of	ADP
taxlaw-2816	76	33	state	state	NOUN
taxlaw-2816	76	34	taxing	tax	VERB
taxlaw-2816	76	35	authority	authority	NOUN
taxlaw-2816	76	36	so	so	SCONJ
taxlaw-2816	76	37	as	as	SCONJ
taxlaw-2816	76	38	to	to	PART
taxlaw-2816	76	39	ensure	ensure	VERB
taxlaw-2816	76	40	that	that	SCONJ
taxlaw-2816	76	41	state	state	NOUN
taxlaw-2816	76	42	taxation	taxation	NOUN
taxlaw-2816	76	43	does	do	AUX
taxlaw-2816	76	44	not	not	PART
taxlaw-2816	76	45	unduly	unduly	ADV
taxlaw-2816	76	46	burden	burden	VERB
taxlaw-2816	76	47	interstate	interstate	ADJ
taxlaw-2816	76	48	commerce	commerce	NOUN
taxlaw-2816	76	49	.	.	PUNCT
taxlaw-2816	76	50	”	"	PUNCT
taxlaw-2816	76	51	)	)	PUNCT
taxlaw-2816	76	52	.	.	PUNCT
taxlaw-2816	77	1	articles	article	NOUN
taxlaw-2816	77	2	abound	abound	VERB
taxlaw-2816	77	3	addressing	address	VERB
taxlaw-2816	77	4	the	the	DET
taxlaw-2816	77	5	“	"	PUNCT
taxlaw-2816	77	6	substantial	substantial	ADJ
taxlaw-2816	77	7	nexus	nexus	NOUN
taxlaw-2816	77	8	”	"	PUNCT
taxlaw-2816	77	9	prong	prong	NOUN
taxlaw-2816	77	10	of	of	ADP
taxlaw-2816	77	11	the	the	DET
taxlaw-2816	77	12	complete	complete	ADJ
taxlaw-2816	77	13	auto	auto	NOUN
taxlaw-2816	77	14	test	test	NOUN
taxlaw-2816	77	15	.	.	PUNCT
taxlaw-2816	78	1	see	see	VERB
taxlaw-2816	78	2	,	,	PUNCT
taxlaw-2816	78	3	e.g.	e.g.	ADV
taxlaw-2816	78	4	,	,	PUNCT
taxlaw-2816	78	5	richard	richard	PROPN
taxlaw-2816	78	6	d.	d.	PROPN
taxlaw-2816	78	7	pomp	pomp	PROPN
taxlaw-2816	78	8	&	&	CCONJ
taxlaw-2816	78	9	michael	michael	PROPN
taxlaw-2816	78	10	j.	j.	PROPN
taxlaw-2816	78	11	mcintyre	mcintyre	PROPN
taxlaw-2816	78	12	,	,	PUNCT
taxlaw-2816	78	13	state	state	NOUN
taxlaw-2816	78	14	taxation	taxation	NOUN
taxlaw-2816	78	15	of	of	ADP
taxlaw-2816	78	16	mail	mail	NOUN
taxlaw-2816	78	17	-	-	PUNCT
taxlaw-2816	78	18	order	order	NOUN
taxlaw-2816	78	19	sales	sale	NOUN
taxlaw-2816	78	20	of	of	ADP
taxlaw-2816	78	21	computers	computer	NOUN
taxlaw-2816	78	22	after	after	ADP
taxlaw-2816	78	23	quill	quill	NOUN
taxlaw-2816	78	24	:	:	PUNCT
taxlaw-2816	78	25	an	an	DET
taxlaw-2816	78	26	evaluation	evaluation	NOUN
taxlaw-2816	78	27	of	of	ADP
taxlaw-2816	78	28	mtc	mtc	ADJ
taxlaw-2816	78	29	bulletin	bulletin	NOUN
taxlaw-2816	78	30	95	95	NUM
taxlaw-2816	78	31	-	-	SYM
taxlaw-2816	78	32	1	1	NUM
taxlaw-2816	78	33	,	,	PUNCT
taxlaw-2816	78	34	11	11	NUM
taxlaw-2816	78	35	st	st	PROPN
taxlaw-2816	78	36	.	.	PROPN
taxlaw-2816	78	37	tax	tax	PROPN
taxlaw-2816	78	38	notes	note	NOUN
taxlaw-2816	78	39	140	140	NUM
taxlaw-2816	78	40	(	(	PUNCT
taxlaw-2816	78	41	1996	1996	NUM
taxlaw-2816	78	42	)	)	PUNCT
taxlaw-2816	78	43	(	(	PUNCT
taxlaw-2816	78	44	stating	state	VERB
taxlaw-2816	78	45	that	that	DET
taxlaw-2816	78	46	quill	quill	NOUN
taxlaw-2816	78	47	“	"	PUNCT
taxlaw-2816	78	48	creates	create	VERB
taxlaw-2816	78	49	an	an	DET
taxlaw-2816	78	50	unfair	unfair	ADJ
taxlaw-2816	78	51	competitive	competitive	ADJ
taxlaw-2816	78	52	bias	bias	NOUN
taxlaw-2816	78	53	against	against	ADP
taxlaw-2816	78	54	in	in	ADP
taxlaw-2816	78	55	-	-	PUNCT
taxlaw-2816	78	56	state	state	NOUN
taxlaw-2816	78	57	merchants	merchant	NOUN
taxlaw-2816	78	58	that	that	PRON
taxlaw-2816	78	59	collect	collect	VERB
taxlaw-2816	78	60	the	the	DET
taxlaw-2816	78	61	sales	sale	NOUN
taxlaw-2816	78	62	tax	tax	NOUN
taxlaw-2816	78	63	”	"	PUNCT
taxlaw-2816	78	64	)	)	PUNCT
taxlaw-2816	78	65	;	;	PUNCT
taxlaw-2816	78	66	robert	robert	PROPN
taxlaw-2816	78	67	d.	d.	PROPN
taxlaw-2816	78	68	plattner	plattner	PROPN
taxlaw-2816	78	69	,	,	PUNCT
taxlaw-2816	78	70	quill	quill	NOUN
taxlaw-2816	78	71	:	:	PUNCT
taxlaw-2816	78	72	10	10	NUM
taxlaw-2816	78	73	years	year	NOUN
taxlaw-2816	78	74	after	after	ADP
taxlaw-2816	78	75	,	,	PUNCT
taxlaw-2816	78	76	25	25	NUM
taxlaw-2816	78	77	2013	2013	NUM
taxlaw-2816	78	78	]	]	PUNCT
taxlaw-2816	78	79	sales	sale	NOUN
taxlaw-2816	78	80	tax	tax	NOUN
taxlaw-2816	78	81	exceptionalism	exceptionalism	NOUN
taxlaw-2816	78	82	141	141	NUM
taxlaw-2816	78	83	“	"	PUNCT
taxlaw-2816	78	84	nexus	nexus	NOUN
taxlaw-2816	78	85	”	"	PUNCT
taxlaw-2816	78	86	as	as	ADP
taxlaw-2816	78	87	“	"	PUNCT
taxlaw-2816	78	88	the	the	DET
taxlaw-2816	78	89	connection	connection	NOUN
taxlaw-2816	78	90	that	that	PRON
taxlaw-2816	78	91	a	a	DET
taxlaw-2816	78	92	state	state	NOUN
taxlaw-2816	78	93	must	must	AUX
taxlaw-2816	78	94	have	have	VERB
taxlaw-2816	78	95	with	with	ADP
taxlaw-2816	78	96	a	a	DET
taxlaw-2816	78	97	person	person	NOUN
taxlaw-2816	78	98	,	,	PUNCT
taxlaw-2816	78	99	property	property	NOUN
taxlaw-2816	78	100	,	,	PUNCT
taxlaw-2816	78	101	transaction	transaction	NOUN
taxlaw-2816	78	102	,	,	PUNCT
taxlaw-2816	78	103	or	or	CCONJ
taxlaw-2816	78	104	activity	activity	NOUN
taxlaw-2816	78	105	in	in	ADP
taxlaw-2816	78	106	order	order	NOUN
taxlaw-2816	78	107	for	for	SCONJ
taxlaw-2816	78	108	a	a	DET
taxlaw-2816	78	109	state	state	NOUN
taxlaw-2816	78	110	to	to	PART
taxlaw-2816	78	111	exercise	exercise	VERB
taxlaw-2816	78	112	its	its	PRON
taxlaw-2816	78	113	taxing	tax	VERB
taxlaw-2816	78	114	power	power	NOUN
taxlaw-2816	78	115	constitutionally	constitutionally	ADV
taxlaw-2816	78	116	over	over	ADP
taxlaw-2816	78	117	such	such	ADJ
taxlaw-2816	78	118	person	person	NOUN
taxlaw-2816	78	119	,	,	PUNCT
taxlaw-2816	78	120	property	property	NOUN
taxlaw-2816	78	121	,	,	PUNCT
taxlaw-2816	78	122	transaction	transaction	NOUN
taxlaw-2816	78	123	,	,	PUNCT
taxlaw-2816	78	124	or	or	CCONJ
taxlaw-2816	78	125	activity	activity	NOUN
taxlaw-2816	78	126	.	.	PUNCT
taxlaw-2816	79	1	”11	”11	PROPN
taxlaw-2816	80	1	under	under	ADP
taxlaw-2816	80	2	complete	complete	ADJ
taxlaw-2816	80	3	auto	auto	NOUN
taxlaw-2816	80	4	,	,	PUNCT
taxlaw-2816	80	5	a	a	DET
taxlaw-2816	80	6	taxpayer	taxpayer	NOUN
taxlaw-2816	80	7	must	must	AUX
taxlaw-2816	80	8	have	have	VERB
taxlaw-2816	80	9	“	"	PUNCT
taxlaw-2816	80	10	substantial	substantial	ADJ
taxlaw-2816	80	11	”	"	PUNCT
taxlaw-2816	80	12	nexus	nexus	NOUN
taxlaw-2816	80	13	with	with	ADP
taxlaw-2816	80	14	a	a	DET
taxlaw-2816	80	15	state	state	NOUN
taxlaw-2816	80	16	before	before	SCONJ
taxlaw-2816	80	17	the	the	DET
taxlaw-2816	80	18	state	state	NOUN
taxlaw-2816	80	19	may	may	AUX
taxlaw-2816	80	20	assert	assert	VERB
taxlaw-2816	80	21	its	its	PRON
taxlaw-2816	80	22	taxing	tax	VERB
taxlaw-2816	80	23	jurisdiction	jurisdiction	NOUN
taxlaw-2816	80	24	over	over	ADP
taxlaw-2816	80	25	the	the	DET
taxlaw-2816	80	26	taxpayer	taxpayer	NOUN
taxlaw-2816	80	27	.	.	PUNCT
taxlaw-2816	81	1	one	one	NUM
taxlaw-2816	81	2	reason	reason	NOUN
taxlaw-2816	81	3	for	for	ADP
taxlaw-2816	81	4	the	the	DET
taxlaw-2816	81	5	extensive	extensive	ADJ
taxlaw-2816	81	6	scholarly	scholarly	ADJ
taxlaw-2816	81	7	attention	attention	NOUN
taxlaw-2816	81	8	given	give	VERB
taxlaw-2816	81	9	to	to	ADP
taxlaw-2816	81	10	the	the	DET
taxlaw-2816	81	11	issue	issue	NOUN
taxlaw-2816	81	12	of	of	ADP
taxlaw-2816	81	13	nexus	nexus	NOUN
taxlaw-2816	81	14	is	be	AUX
taxlaw-2816	81	15	that	that	SCONJ
taxlaw-2816	81	16	courts	court	NOUN
taxlaw-2816	81	17	have	have	AUX
taxlaw-2816	81	18	reached	reach	VERB
taxlaw-2816	81	19	different	different	ADJ
taxlaw-2816	81	20	conclusions	conclusion	NOUN
taxlaw-2816	81	21	as	as	ADP
taxlaw-2816	81	22	to	to	ADP
taxlaw-2816	81	23	what	what	PRON
taxlaw-2816	81	24	constitutes	constitute	VERB
taxlaw-2816	81	25	substantial	substantial	ADJ
taxlaw-2816	81	26	nexus	nexus	NOUN
taxlaw-2816	81	27	depending	depend	VERB
taxlaw-2816	81	28	on	on	ADP
taxlaw-2816	81	29	the	the	DET
taxlaw-2816	81	30	type	type	NOUN
taxlaw-2816	81	31	of	of	ADP
taxlaw-2816	81	32	tax	tax	NOUN
taxlaw-2816	81	33	involved	involve	VERB
taxlaw-2816	81	34	.	.	PUNCT
taxlaw-2816	82	1	1	1	X
taxlaw-2816	82	2	.	.	X
taxlaw-2816	82	3	substantial	substantial	ADJ
taxlaw-2816	82	4	nexus	nexus	NOUN
taxlaw-2816	82	5	in	in	ADP
taxlaw-2816	82	6	the	the	DET
taxlaw-2816	82	7	sales	sale	NOUN
taxlaw-2816	82	8	tax	tax	NOUN
taxlaw-2816	82	9	context	context	NOUN
taxlaw-2816	82	10	the	the	DET
taxlaw-2816	82	11	supreme	supreme	PROPN
taxlaw-2816	82	12	court	court	PROPN
taxlaw-2816	82	13	has	have	AUX
taxlaw-2816	82	14	on	on	ADP
taxlaw-2816	82	15	two	two	NUM
taxlaw-2816	82	16	occasions	occasion	NOUN
taxlaw-2816	82	17	ruled	rule	VERB
taxlaw-2816	82	18	that	that	SCONJ
taxlaw-2816	82	19	,	,	PUNCT
taxlaw-2816	82	20	for	for	ADP
taxlaw-2816	82	21	sales	sale	NOUN
taxlaw-2816	82	22	tax	tax	NOUN
taxlaw-2816	82	23	purposes,12	purposes,12	NOUN
taxlaw-2816	82	24	a	a	DET
taxlaw-2816	82	25	taxpayer	taxpayer	NOUN
taxlaw-2816	82	26	has	have	VERB
taxlaw-2816	82	27	“	"	PUNCT
taxlaw-2816	82	28	substantial	substantial	ADJ
taxlaw-2816	82	29	nexus	nexus	NOUN
taxlaw-2816	82	30	”	"	PUNCT
taxlaw-2816	82	31	only	only	ADV
taxlaw-2816	82	32	if	if	SCONJ
taxlaw-2816	82	33	the	the	DET
taxlaw-2816	82	34	taxpayer	taxpayer	NOUN
taxlaw-2816	82	35	has	have	VERB
taxlaw-2816	82	36	an	an	DET
taxlaw-2816	82	37	in	in	ADP
taxlaw-2816	82	38	-	-	PUNCT
taxlaw-2816	82	39	state	state	NOUN
taxlaw-2816	82	40	physical	physical	ADJ
taxlaw-2816	82	41	presence	presence	NOUN
taxlaw-2816	82	42	.	.	PUNCT
taxlaw-2816	83	1	the	the	DET
taxlaw-2816	83	2	two	two	NUM
taxlaw-2816	83	3	cases	case	NOUN
taxlaw-2816	83	4	—	—	PUNCT
taxlaw-2816	83	5	national	national	ADJ
taxlaw-2816	83	6	bellas	bellas	PROPN
taxlaw-2816	83	7	hess	hess	PROPN
taxlaw-2816	83	8	v.	v.	ADP
taxlaw-2816	83	9	illinois13	illinois13	NOUN
taxlaw-2816	83	10	and	and	CCONJ
taxlaw-2816	83	11	quill	quill	PROPN
taxlaw-2816	83	12	v.	v.	CCONJ
taxlaw-2816	83	13	north	north	PROPN
taxlaw-2816	83	14	dakota14	dakota14	NOUN
taxlaw-2816	83	15	—	—	PUNCT
taxlaw-2816	83	16	involved	involve	VERB
taxlaw-2816	83	17	practically	practically	ADV
taxlaw-2816	83	18	identical	identical	ADJ
taxlaw-2816	83	19	disputes	dispute	NOUN
taxlaw-2816	83	20	:	:	PUNCT
taxlaw-2816	83	21	states	state	NOUN
taxlaw-2816	83	22	attempting	attempt	VERB
taxlaw-2816	83	23	to	to	ADP
taxlaw-2816	83	24	st	st	PROPN
taxlaw-2816	83	25	.	.	PROPN
taxlaw-2816	83	26	tax	tax	PROPN
taxlaw-2816	83	27	notes	note	NOUN
taxlaw-2816	83	28	1017	1017	NUM
taxlaw-2816	83	29	(	(	PUNCT
taxlaw-2816	83	30	2002	2002	NUM
taxlaw-2816	83	31	)	)	PUNCT
taxlaw-2816	83	32	(	(	PUNCT
taxlaw-2816	83	33	describing	describe	VERB
taxlaw-2816	83	34	the	the	DET
taxlaw-2816	83	35	quill	quill	NOUN
taxlaw-2816	83	36	decision	decision	NOUN
taxlaw-2816	83	37	as	as	ADP
taxlaw-2816	83	38	“	"	PUNCT
taxlaw-2816	83	39	a	a	DET
taxlaw-2816	83	40	blunder	blunder	NOUN
taxlaw-2816	83	41	of	of	ADP
taxlaw-2816	83	42	major	major	ADJ
taxlaw-2816	83	43	proportions	proportion	NOUN
taxlaw-2816	83	44	”	"	PUNCT
taxlaw-2816	83	45	)	)	PUNCT
taxlaw-2816	83	46	.	.	PUNCT
taxlaw-2816	84	1	far	far	ADV
taxlaw-2816	84	2	fewer	few	ADJ
taxlaw-2816	84	3	articles	article	NOUN
taxlaw-2816	84	4	address	address	VERB
taxlaw-2816	84	5	the	the	DET
taxlaw-2816	84	6	“	"	PUNCT
taxlaw-2816	84	7	fairly	fairly	ADV
taxlaw-2816	84	8	related	related	ADJ
taxlaw-2816	84	9	”	"	PUNCT
taxlaw-2816	84	10	prong	prong	NOUN
taxlaw-2816	84	11	.	.	PUNCT
taxlaw-2816	85	1	see	see	VERB
taxlaw-2816	85	2	,	,	PUNCT
taxlaw-2816	85	3	e.g.	e.g.	ADV
taxlaw-2816	85	4	,	,	PUNCT
taxlaw-2816	85	5	phillip	phillip	NOUN
taxlaw-2816	85	6	m.	m.	PROPN
taxlaw-2816	85	7	zinn	zinn	PROPN
taxlaw-2816	85	8	,	,	PUNCT
taxlaw-2816	85	9	the	the	DET
taxlaw-2816	85	10	requirements	requirement	NOUN
taxlaw-2816	85	11	of	of	ADP
taxlaw-2816	85	12	“	"	PUNCT
taxlaw-2816	85	13	substantial	substantial	ADJ
taxlaw-2816	85	14	nexus	nexus	NOUN
taxlaw-2816	85	15	”	"	PUNCT
taxlaw-2816	85	16	and	and	CCONJ
taxlaw-2816	85	17	“	"	PUNCT
taxlaw-2816	85	18	fairly	fairly	ADV
taxlaw-2816	85	19	related	related	ADJ
taxlaw-2816	85	20	”	"	PUNCT
taxlaw-2816	85	21	under	under	ADP
taxlaw-2816	85	22	the	the	DET
taxlaw-2816	85	23	commerce	commerce	NOUN
taxlaw-2816	85	24	clause	clause	NOUN
taxlaw-2816	85	25	,	,	PUNCT
taxlaw-2816	85	26	2007	2007	NUM
taxlaw-2816	85	27	st	st	PROPN
taxlaw-2816	85	28	.	.	PROPN
taxlaw-2816	85	29	&	&	CCONJ
taxlaw-2816	85	30	loc	loc	PROPN
taxlaw-2816	85	31	.	.	PUNCT
taxlaw-2816	86	1	tax	tax	NOUN
taxlaw-2816	86	2	law	law	NOUN
taxlaw-2816	86	3	.	.	PUNCT
taxlaw-2816	87	1	59	59	NUM
taxlaw-2816	87	2	(	(	PUNCT
taxlaw-2816	87	3	2007	2007	NUM
taxlaw-2816	87	4	)	)	PUNCT
taxlaw-2816	87	5	;	;	PUNCT
taxlaw-2816	88	1	r.	r.	PROPN
taxlaw-2816	88	2	douglas	douglas	PROPN
taxlaw-2816	88	3	harmon	harmon	PROPN
taxlaw-2816	88	4	,	,	PUNCT
taxlaw-2816	88	5	judicial	judicial	ADJ
taxlaw-2816	88	6	review	review	NOUN
taxlaw-2816	88	7	under	under	ADP
taxlaw-2816	88	8	complete	complete	ADJ
taxlaw-2816	88	9	auto	auto	NOUN
taxlaw-2816	88	10	transit	transit	NOUN
taxlaw-2816	88	11	:	:	PUNCT
taxlaw-2816	88	12	when	when	SCONJ
taxlaw-2816	88	13	is	be	AUX
taxlaw-2816	88	14	a	a	DET
taxlaw-2816	88	15	state	state	NOUN
taxlaw-2816	88	16	tax	tax	NOUN
taxlaw-2816	88	17	on	on	ADP
taxlaw-2816	88	18	energy	energy	NOUN
taxlaw-2816	88	19	-	-	PUNCT
taxlaw-2816	88	20	producing	produce	VERB
taxlaw-2816	88	21	resources	resource	NOUN
taxlaw-2816	88	22	“	"	PUNCT
taxlaw-2816	88	23	fairly	fairly	ADV
taxlaw-2816	88	24	related	relate	VERB
taxlaw-2816	88	25	”	"	PUNCT
taxlaw-2816	88	26	?	?	NUM
taxlaw-2816	88	27	,	,	PUNCT
taxlaw-2816	88	28	1982	1982	NUM
taxlaw-2816	88	29	duke	duke	PROPN
taxlaw-2816	88	30	l.j	l.j	PROPN
taxlaw-2816	88	31	.	.	PROPN
taxlaw-2816	88	32	682	682	NUM
taxlaw-2816	88	33	(	(	PUNCT
taxlaw-2816	88	34	1982	1982	NUM
taxlaw-2816	88	35	)	)	PUNCT
taxlaw-2816	88	36	.	.	PUNCT
taxlaw-2816	89	1	11	11	NUM
taxlaw-2816	89	2	walter	walter	NOUN
taxlaw-2816	89	3	hellerstein	hellerstein	PROPN
taxlaw-2816	89	4	,	,	PUNCT
taxlaw-2816	89	5	a	a	DET
taxlaw-2816	89	6	primer	primer	NOUN
taxlaw-2816	89	7	on	on	ADP
taxlaw-2816	89	8	state	state	NOUN
taxlaw-2816	89	9	tax	tax	NOUN
taxlaw-2816	89	10	nexus	nexus	NOUN
taxlaw-2816	89	11	:	:	PUNCT
taxlaw-2816	89	12	law	law	NOUN
taxlaw-2816	89	13	,	,	PUNCT
taxlaw-2816	89	14	power	power	NOUN
taxlaw-2816	89	15	,	,	PUNCT
taxlaw-2816	89	16	&	&	CCONJ
taxlaw-2816	89	17	policy	policy	NOUN
taxlaw-2816	89	18	,	,	PUNCT
taxlaw-2816	89	19	55	55	NUM
taxlaw-2816	89	20	st	st	PROPN
taxlaw-2816	89	21	.	.	PROPN
taxlaw-2816	89	22	tax	tax	PROPN
taxlaw-2816	89	23	notes	note	NOUN
taxlaw-2816	89	24	555	555	NUM
taxlaw-2816	89	25	(	(	PUNCT
taxlaw-2816	89	26	2010	2010	NUM
taxlaw-2816	89	27	)	)	PUNCT
taxlaw-2816	89	28	.	.	PUNCT
taxlaw-2816	90	1	12	12	NUM
taxlaw-2816	90	2	the	the	DET
taxlaw-2816	90	3	cases	case	NOUN
taxlaw-2816	90	4	discussed	discuss	VERB
taxlaw-2816	90	5	in	in	ADP
taxlaw-2816	90	6	this	this	DET
taxlaw-2816	90	7	section	section	NOUN
taxlaw-2816	90	8	technically	technically	ADV
taxlaw-2816	90	9	involved	involve	VERB
taxlaw-2816	90	10	the	the	DET
taxlaw-2816	90	11	states	state	NOUN
taxlaw-2816	90	12	’	'	PUNCT
taxlaw-2816	90	13	use	use	VERB
taxlaw-2816	90	14	taxes	taxis	NOUN
taxlaw-2816	90	15	rather	rather	ADV
taxlaw-2816	90	16	than	than	ADP
taxlaw-2816	90	17	their	their	PRON
taxlaw-2816	90	18	sales	sale	NOUN
taxlaw-2816	90	19	taxes	taxis	NOUN
taxlaw-2816	90	20	.	.	PUNCT
taxlaw-2816	91	1	these	these	PRON
taxlaw-2816	91	2	are	be	AUX
taxlaw-2816	91	3	different	different	ADJ
taxlaw-2816	91	4	taxes	taxis	NOUN
taxlaw-2816	91	5	serving	serve	VERB
taxlaw-2816	91	6	complementary	complementary	ADJ
taxlaw-2816	91	7	purposes	purpose	NOUN
taxlaw-2816	91	8	.	.	PUNCT
taxlaw-2816	92	1	states	state	NOUN
taxlaw-2816	92	2	have	have	VERB
taxlaw-2816	92	3	their	their	PRON
taxlaw-2816	92	4	own	own	ADJ
taxlaw-2816	92	5	individual	individual	ADJ
taxlaw-2816	92	6	definitions	definition	NOUN
taxlaw-2816	92	7	of	of	ADP
taxlaw-2816	92	8	the	the	DET
taxlaw-2816	92	9	sales	sale	NOUN
taxlaw-2816	92	10	tax	tax	NOUN
taxlaw-2816	92	11	and	and	CCONJ
taxlaw-2816	92	12	the	the	DET
taxlaw-2816	92	13	use	use	NOUN
taxlaw-2816	92	14	tax	tax	NOUN
taxlaw-2816	92	15	,	,	PUNCT
taxlaw-2816	92	16	and	and	CCONJ
taxlaw-2816	92	17	these	these	PRON
taxlaw-2816	92	18	may	may	AUX
taxlaw-2816	92	19	differ	differ	VERB
taxlaw-2816	92	20	from	from	ADP
taxlaw-2816	92	21	state	state	NOUN
taxlaw-2816	92	22	to	to	ADP
taxlaw-2816	92	23	state	state	NOUN
taxlaw-2816	92	24	.	.	PUNCT
taxlaw-2816	93	1	the	the	DET
taxlaw-2816	93	2	multistate	multistate	NOUN
taxlaw-2816	93	3	tax	tax	NOUN
taxlaw-2816	93	4	commissioner	commissioner	NOUN
taxlaw-2816	93	5	(	(	PUNCT
taxlaw-2816	93	6	mtc	mtc	NOUN
taxlaw-2816	93	7	)	)	PUNCT
taxlaw-2816	93	8	has	have	AUX
taxlaw-2816	93	9	provided	provide	VERB
taxlaw-2816	93	10	a	a	DET
taxlaw-2816	93	11	general	general	ADJ
taxlaw-2816	93	12	definition	definition	NOUN
taxlaw-2816	93	13	of	of	ADP
taxlaw-2816	93	14	the	the	DET
taxlaw-2816	93	15	sales	sale	NOUN
taxlaw-2816	93	16	tax	tax	NOUN
taxlaw-2816	93	17	as	as	ADP
taxlaw-2816	93	18	“	"	PUNCT
taxlaw-2816	93	19	a	a	DET
taxlaw-2816	93	20	tax	tax	NOUN
taxlaw-2816	93	21	imposed	impose	VERB
taxlaw-2816	93	22	with	with	ADP
taxlaw-2816	93	23	respect	respect	NOUN
taxlaw-2816	93	24	to	to	ADP
taxlaw-2816	93	25	the	the	DET
taxlaw-2816	93	26	transfer	transfer	NOUN
taxlaw-2816	93	27	for	for	ADP
taxlaw-2816	93	28	a	a	DET
taxlaw-2816	93	29	consideration	consideration	NOUN
taxlaw-2816	93	30	of	of	ADP
taxlaw-2816	93	31	ownership	ownership	NOUN
taxlaw-2816	93	32	,	,	PUNCT
taxlaw-2816	93	33	possession	possession	NOUN
taxlaw-2816	93	34	or	or	CCONJ
taxlaw-2816	93	35	custody	custody	NOUN
taxlaw-2816	93	36	of	of	ADP
taxlaw-2816	93	37	tangible	tangible	ADJ
taxlaw-2816	93	38	personal	personal	ADJ
taxlaw-2816	93	39	property	property	NOUN
taxlaw-2816	93	40	or	or	CCONJ
taxlaw-2816	93	41	the	the	DET
taxlaw-2816	93	42	rendering	rendering	NOUN
taxlaw-2816	93	43	of	of	ADP
taxlaw-2816	93	44	services	service	NOUN
taxlaw-2816	93	45	measured	measure	VERB
taxlaw-2816	93	46	by	by	ADP
taxlaw-2816	93	47	the	the	DET
taxlaw-2816	93	48	price	price	NOUN
taxlaw-2816	93	49	of	of	ADP
taxlaw-2816	93	50	the	the	DET
taxlaw-2816	93	51	tangible	tangible	ADJ
taxlaw-2816	93	52	personal	personal	ADJ
taxlaw-2816	93	53	property	property	NOUN
taxlaw-2816	93	54	transferred	transfer	VERB
taxlaw-2816	93	55	or	or	CCONJ
taxlaw-2816	93	56	services	service	NOUN
taxlaw-2816	93	57	rendered	render	VERB
taxlaw-2816	93	58	and	and	CCONJ
taxlaw-2816	93	59	which	which	PRON
taxlaw-2816	93	60	is	be	AUX
taxlaw-2816	93	61	required	require	VERB
taxlaw-2816	93	62	by	by	ADP
taxlaw-2816	93	63	state	state	NOUN
taxlaw-2816	93	64	or	or	CCONJ
taxlaw-2816	93	65	local	local	ADJ
taxlaw-2816	93	66	law	law	NOUN
taxlaw-2816	93	67	to	to	PART
taxlaw-2816	93	68	be	be	AUX
taxlaw-2816	93	69	separately	separately	ADV
taxlaw-2816	93	70	stated	state	VERB
taxlaw-2816	93	71	from	from	ADP
taxlaw-2816	93	72	the	the	DET
taxlaw-2816	93	73	sales	sale	NOUN
taxlaw-2816	93	74	price	price	NOUN
taxlaw-2816	93	75	by	by	ADP
taxlaw-2816	93	76	the	the	DET
taxlaw-2816	93	77	seller	seller	NOUN
taxlaw-2816	93	78	,	,	PUNCT
taxlaw-2816	93	79	or	or	CCONJ
taxlaw-2816	93	80	which	which	PRON
taxlaw-2816	93	81	is	be	AUX
taxlaw-2816	93	82	customarily	customarily	ADV
taxlaw-2816	93	83	separately	separately	ADV
taxlaw-2816	93	84	stated	state	VERB
taxlaw-2816	93	85	from	from	ADP
taxlaw-2816	93	86	the	the	DET
taxlaw-2816	93	87	sales	sale	NOUN
taxlaw-2816	93	88	price	price	NOUN
taxlaw-2816	93	89	.	.	PUNCT
taxlaw-2816	93	90	.	.	PUNCT
taxlaw-2816	93	91	.	.	PUNCT
taxlaw-2816	93	92	”	"	PUNCT
taxlaw-2816	94	1	the	the	DET
taxlaw-2816	94	2	multistate	multistate	NOUN
taxlaw-2816	94	3	tax	tax	NOUN
taxlaw-2816	94	4	comm’n	comm’n	NOUN
taxlaw-2816	94	5	compact	compact	ADJ
taxlaw-2816	94	6	,	,	PUNCT
taxlaw-2816	94	7	suggested	suggest	VERB
taxlaw-2816	94	8	state	state	NOUN
taxlaw-2816	94	9	legislation	legislation	NOUN
taxlaw-2816	94	10	&	&	CCONJ
taxlaw-2816	94	11	enabling	enable	VERB
taxlaw-2816	94	12	act	act	PROPN
taxlaw-2816	94	13	,	,	PUNCT
taxlaw-2816	94	14	art	art	NOUN
taxlaw-2816	94	15	.	.	PUNCT
taxlaw-2816	95	1	ii	ii	PROPN
taxlaw-2816	95	2	,	,	PUNCT
taxlaw-2816	95	3	¶	¶	PROPN
taxlaw-2816	95	4	7	7	NUM
taxlaw-2816	95	5	.	.	PUNCT
taxlaw-2816	96	1	the	the	DET
taxlaw-2816	96	2	mtc	mtc	NOUN
taxlaw-2816	96	3	’s	’s	PART
taxlaw-2816	96	4	definition	definition	NOUN
taxlaw-2816	96	5	of	of	ADP
taxlaw-2816	96	6	the	the	DET
taxlaw-2816	96	7	use	use	NOUN
taxlaw-2816	96	8	tax	tax	NOUN
taxlaw-2816	96	9	is	be	AUX
taxlaw-2816	96	10	“	"	PUNCT
taxlaw-2816	96	11	a	a	DET
taxlaw-2816	96	12	nonrecurring	nonrecurring	ADJ
taxlaw-2816	96	13	tax	tax	NOUN
taxlaw-2816	96	14	,	,	PUNCT
taxlaw-2816	96	15	other	other	ADJ
taxlaw-2816	96	16	than	than	ADP
taxlaw-2816	96	17	a	a	DET
taxlaw-2816	96	18	sales	sale	NOUN
taxlaw-2816	96	19	tax	tax	NOUN
taxlaw-2816	96	20	,	,	PUNCT
taxlaw-2816	96	21	which	which	PRON
taxlaw-2816	96	22	(	(	PUNCT
taxlaw-2816	96	23	a	a	X
taxlaw-2816	96	24	)	)	PUNCT
taxlaw-2816	96	25	is	be	AUX
taxlaw-2816	96	26	imposed	impose	VERB
taxlaw-2816	96	27	on	on	ADP
taxlaw-2816	96	28	or	or	CCONJ
taxlaw-2816	96	29	with	with	ADP
taxlaw-2816	96	30	respect	respect	NOUN
taxlaw-2816	96	31	to	to	ADP
taxlaw-2816	96	32	the	the	DET
taxlaw-2816	96	33	exercise	exercise	NOUN
taxlaw-2816	96	34	or	or	CCONJ
taxlaw-2816	96	35	enjoyment	enjoyment	NOUN
taxlaw-2816	96	36	of	of	ADP
taxlaw-2816	96	37	any	any	DET
taxlaw-2816	96	38	right	right	NOUN
taxlaw-2816	96	39	or	or	CCONJ
taxlaw-2816	96	40	power	power	NOUN
taxlaw-2816	96	41	over	over	ADP
taxlaw-2816	96	42	tangible	tangible	ADJ
taxlaw-2816	96	43	personal	personal	ADJ
taxlaw-2816	96	44	property	property	NOUN
taxlaw-2816	96	45	incident	incident	NOUN
taxlaw-2816	96	46	to	to	ADP
taxlaw-2816	96	47	the	the	DET
taxlaw-2816	96	48	ownership	ownership	NOUN
taxlaw-2816	96	49	,	,	PUNCT
taxlaw-2816	96	50	possession	possession	NOUN
taxlaw-2816	96	51	or	or	CCONJ
taxlaw-2816	96	52	custody	custody	NOUN
taxlaw-2816	96	53	of	of	ADP
taxlaw-2816	96	54	that	that	DET
taxlaw-2816	96	55	property	property	NOUN
taxlaw-2816	96	56	or	or	CCONJ
taxlaw-2816	96	57	the	the	DET
taxlaw-2816	96	58	leasing	leasing	NOUN
taxlaw-2816	96	59	of	of	ADP
taxlaw-2816	96	60	that	that	DET
taxlaw-2816	96	61	property	property	NOUN
taxlaw-2816	96	62	from	from	ADP
taxlaw-2816	96	63	another	another	PRON
taxlaw-2816	96	64	including	include	VERB
taxlaw-2816	96	65	any	any	DET
taxlaw-2816	96	66	consumption	consumption	NOUN
taxlaw-2816	96	67	,	,	PUNCT
taxlaw-2816	96	68	keeping	keeping	NOUN
taxlaw-2816	96	69	,	,	PUNCT
taxlaw-2816	96	70	retention	retention	NOUN
taxlaw-2816	96	71	,	,	PUNCT
taxlaw-2816	96	72	or	or	CCONJ
taxlaw-2816	96	73	other	other	ADJ
taxlaw-2816	96	74	use	use	NOUN
taxlaw-2816	96	75	of	of	ADP
taxlaw-2816	96	76	tangible	tangible	ADJ
taxlaw-2816	96	77	personal	personal	ADJ
taxlaw-2816	96	78	property	property	NOUN
taxlaw-2816	96	79	and	and	CCONJ
taxlaw-2816	96	80	(	(	PUNCT
taxlaw-2816	96	81	b	b	X
taxlaw-2816	96	82	)	)	PUNCT
taxlaw-2816	96	83	is	be	AUX
taxlaw-2816	96	84	complementary	complementary	ADJ
taxlaw-2816	96	85	to	to	ADP
taxlaw-2816	96	86	a	a	DET
taxlaw-2816	96	87	sales	sale	NOUN
taxlaw-2816	96	88	tax	tax	NOUN
taxlaw-2816	96	89	.	.	PUNCT
taxlaw-2816	96	90	”	"	PUNCT
taxlaw-2816	97	1	the	the	DET
taxlaw-2816	97	2	multistate	multistate	NOUN
taxlaw-2816	97	3	tax	tax	NOUN
taxlaw-2816	97	4	comm’n	comm’n	NOUN
taxlaw-2816	97	5	compact	compact	ADJ
taxlaw-2816	97	6	,	,	PUNCT
taxlaw-2816	97	7	art	art	NOUN
taxlaw-2816	97	8	.	.	PUNCT
taxlaw-2816	98	1	ii	ii	PROPN
taxlaw-2816	98	2	,	,	PUNCT
taxlaw-2816	98	3	¶	¶	PROPN
taxlaw-2816	98	4	8	8	NUM
taxlaw-2816	98	5	.	.	PUNCT
taxlaw-2816	99	1	because	because	SCONJ
taxlaw-2816	99	2	the	the	DET
taxlaw-2816	99	3	nexus	nexus	NOUN
taxlaw-2816	99	4	requirements	requirement	NOUN
taxlaw-2816	99	5	for	for	ADP
taxlaw-2816	99	6	sales	sale	NOUN
taxlaw-2816	99	7	tax	tax	NOUN
taxlaw-2816	99	8	and	and	CCONJ
taxlaw-2816	99	9	use	use	VERB
taxlaw-2816	99	10	tax	tax	NOUN
taxlaw-2816	99	11	have	have	AUX
taxlaw-2816	99	12	been	be	AUX
taxlaw-2816	99	13	stated	state	VERB
taxlaw-2816	99	14	by	by	ADP
taxlaw-2816	99	15	the	the	DET
taxlaw-2816	99	16	supreme	supreme	PROPN
taxlaw-2816	99	17	court	court	PROPN
taxlaw-2816	99	18	to	to	PART
taxlaw-2816	99	19	be	be	AUX
taxlaw-2816	99	20	the	the	DET
taxlaw-2816	99	21	same	same	ADJ
taxlaw-2816	99	22	,	,	PUNCT
taxlaw-2816	99	23	i	i	PRON
taxlaw-2816	99	24	use	use	VERB
taxlaw-2816	99	25	the	the	DET
taxlaw-2816	99	26	more	more	ADV
taxlaw-2816	99	27	familiar	familiar	ADJ
taxlaw-2816	99	28	term	term	NOUN
taxlaw-2816	99	29	“	"	PUNCT
taxlaw-2816	99	30	sales	sale	NOUN
taxlaw-2816	99	31	tax	tax	NOUN
taxlaw-2816	99	32	”	"	PUNCT
taxlaw-2816	99	33	rather	rather	ADV
taxlaw-2816	99	34	than	than	SCONJ
taxlaw-2816	99	35	“	"	PUNCT
taxlaw-2816	99	36	use	use	VERB
taxlaw-2816	99	37	tax	tax	NOUN
taxlaw-2816	99	38	”	"	PUNCT
taxlaw-2816	99	39	throughout	throughout	ADP
taxlaw-2816	99	40	this	this	DET
taxlaw-2816	99	41	article	article	NOUN
taxlaw-2816	99	42	.	.	PUNCT
taxlaw-2816	100	1	see	see	VERB
taxlaw-2816	100	2	quill	quill	NOUN
taxlaw-2816	100	3	,	,	PUNCT
taxlaw-2816	100	4	504	504	NUM
taxlaw-2816	100	5	u.s	u.s	PROPN
taxlaw-2816	100	6	.	.	PROPN
taxlaw-2816	100	7	at	at	ADP
taxlaw-2816	100	8	314	314	NUM
taxlaw-2816	100	9	(	(	PUNCT
taxlaw-2816	100	10	“	"	PUNCT
taxlaw-2816	100	11	although	although	SCONJ
taxlaw-2816	100	12	we	we	PRON
taxlaw-2816	100	13	have	have	AUX
taxlaw-2816	100	14	not	not	PART
taxlaw-2816	100	15	,	,	PUNCT
taxlaw-2816	100	16	in	in	ADP
taxlaw-2816	100	17	our	our	PRON
taxlaw-2816	100	18	review	review	NOUN
taxlaw-2816	100	19	of	of	ADP
taxlaw-2816	100	20	other	other	ADJ
taxlaw-2816	100	21	types	type	NOUN
taxlaw-2816	100	22	of	of	ADP
taxlaw-2816	100	23	taxes	taxis	NOUN
taxlaw-2816	100	24	,	,	PUNCT
taxlaw-2816	100	25	articulated	articulate	VERB
taxlaw-2816	100	26	the	the	DET
taxlaw-2816	100	27	same	same	ADJ
taxlaw-2816	100	28	physical	physical	ADJ
taxlaw-2816	100	29	-	-	PUNCT
taxlaw-2816	100	30	presence	presence	NOUN
taxlaw-2816	100	31	requirement	requirement	NOUN
taxlaw-2816	100	32	that	that	PRON
taxlaw-2816	100	33	bellas	bellas	PROPN
taxlaw-2816	100	34	hess	hess	PROPN
taxlaw-2816	100	35	established	establish	VERB
taxlaw-2816	100	36	for	for	ADP
taxlaw-2816	100	37	sales	sale	NOUN
taxlaw-2816	100	38	and	and	CCONJ
taxlaw-2816	100	39	use	use	VERB
taxlaw-2816	100	40	taxes	taxis	NOUN
taxlaw-2816	100	41	,	,	PUNCT
taxlaw-2816	100	42	that	that	DET
taxlaw-2816	100	43	silence	silence	NOUN
taxlaw-2816	100	44	does	do	AUX
taxlaw-2816	100	45	not	not	PART
taxlaw-2816	100	46	imply	imply	VERB
taxlaw-2816	100	47	repudiation	repudiation	NOUN
taxlaw-2816	100	48	of	of	ADP
taxlaw-2816	100	49	the	the	DET
taxlaw-2816	100	50	bellas	bellas	PROPN
taxlaw-2816	100	51	hess	hess	PROPN
taxlaw-2816	100	52	rule	rule	NOUN
taxlaw-2816	100	53	.	.	PUNCT
taxlaw-2816	100	54	”	"	PUNCT
taxlaw-2816	100	55	)	)	PUNCT
taxlaw-2816	101	1	(	(	PUNCT
taxlaw-2816	101	2	emphasis	emphasis	NOUN
taxlaw-2816	101	3	added	add	VERB
taxlaw-2816	101	4	)	)	PUNCT
taxlaw-2816	101	5	;	;	PUNCT
taxlaw-2816	101	6	i	i	PRON
taxlaw-2816	101	7	d.	d.	PROPN
taxlaw-2816	101	8	at	at	ADP
taxlaw-2816	101	9	315	315	NUM
taxlaw-2816	101	10	(	(	PUNCT
taxlaw-2816	101	11	“	"	PUNCT
taxlaw-2816	101	12	whether	whether	SCONJ
taxlaw-2816	101	13	or	or	CCONJ
taxlaw-2816	101	14	not	not	PART
taxlaw-2816	101	15	a	a	DET
taxlaw-2816	101	16	state	state	NOUN
taxlaw-2816	101	17	may	may	AUX
taxlaw-2816	101	18	compel	compel	VERB
taxlaw-2816	101	19	a	a	DET
taxlaw-2816	101	20	vendor	vendor	NOUN
taxlaw-2816	101	21	to	to	PART
taxlaw-2816	101	22	collect	collect	VERB
taxlaw-2816	101	23	a	a	DET
taxlaw-2816	101	24	sales	sale	NOUN
taxlaw-2816	101	25	or	or	CCONJ
taxlaw-2816	101	26	use	use	VERB
taxlaw-2816	101	27	tax	tax	NOUN
taxlaw-2816	101	28	may	may	AUX
taxlaw-2816	101	29	turn	turn	VERB
taxlaw-2816	101	30	on	on	ADP
taxlaw-2816	101	31	the	the	DET
taxlaw-2816	101	32	presence	presence	NOUN
taxlaw-2816	101	33	in	in	ADP
taxlaw-2816	101	34	the	the	DET
taxlaw-2816	101	35	taxing	tax	VERB
taxlaw-2816	101	36	state	state	NOUN
taxlaw-2816	101	37	of	of	ADP
taxlaw-2816	101	38	a	a	DET
taxlaw-2816	101	39	small	small	ADJ
taxlaw-2816	101	40	sales	sale	NOUN
taxlaw-2816	101	41	force	force	NOUN
taxlaw-2816	101	42	,	,	PUNCT
taxlaw-2816	101	43	plant	plant	NOUN
taxlaw-2816	101	44	,	,	PUNCT
taxlaw-2816	101	45	or	or	CCONJ
taxlaw-2816	101	46	office	office	NOUN
taxlaw-2816	101	47	.	.	PUNCT
taxlaw-2816	101	48	”	"	PUNCT
taxlaw-2816	101	49	)	)	PUNCT
taxlaw-2816	101	50	.	.	PUNCT
taxlaw-2816	102	1	see	see	VERB
taxlaw-2816	102	2	also	also	ADV
taxlaw-2816	102	3	jerome	jerome	PROPN
taxlaw-2816	102	4	r.	r.	PROPN
taxlaw-2816	102	5	hellerstein	hellerstein	PROPN
taxlaw-2816	102	6	&	&	CCONJ
taxlaw-2816	102	7	walter	walter	PROPN
taxlaw-2816	102	8	hellerstein	hellerstein	PROPN
taxlaw-2816	102	9	,	,	PUNCT
taxlaw-2816	102	10	state	state	NOUN
taxlaw-2816	102	11	taxation	taxation	NOUN
taxlaw-2816	102	12	¶	¶	PROPN
taxlaw-2816	102	13	12.01	12.01	NUM
taxlaw-2816	102	14	(	(	PUNCT
taxlaw-2816	102	15	3rd	3rd	ADJ
taxlaw-2816	102	16	ed	ed	NOUN
taxlaw-2816	102	17	.	.	PUNCT
taxlaw-2816	102	18	)	)	PUNCT
taxlaw-2816	103	1	(	(	PUNCT
taxlaw-2816	103	2	“	"	PUNCT
taxlaw-2816	103	3	the	the	DET
taxlaw-2816	103	4	term	term	NOUN
taxlaw-2816	103	5	‘	'	PUNCT
taxlaw-2816	103	6	sales	sale	NOUN
taxlaw-2816	103	7	tax	tax	NOUN
taxlaw-2816	103	8	’	'	PUNCT
taxlaw-2816	103	9	embraces	embrace	VERB
taxlaw-2816	103	10	a	a	DET
taxlaw-2816	103	11	large	large	ADJ
taxlaw-2816	103	12	variety	variety	NOUN
taxlaw-2816	103	13	of	of	ADP
taxlaw-2816	103	14	levies	levy	NOUN
taxlaw-2816	103	15	in	in	ADP
taxlaw-2816	103	16	force	force	NOUN
taxlaw-2816	103	17	in	in	ADP
taxlaw-2816	103	18	the	the	DET
taxlaw-2816	103	19	united	united	PROPN
taxlaw-2816	103	20	states	states	PROPN
taxlaw-2816	103	21	”	"	PUNCT
taxlaw-2816	103	22	including	include	VERB
taxlaw-2816	103	23	“	"	PUNCT
taxlaw-2816	103	24	‘	'	PUNCT
taxlaw-2816	103	25	compensatory	compensatory	ADJ
taxlaw-2816	103	26	use	use	NOUN
taxlaw-2816	103	27	tax	tax	NOUN
taxlaw-2816	103	28	.	.	PUNCT
taxlaw-2816	103	29	’	'	PUNCT
taxlaw-2816	103	30	”	"	PUNCT
taxlaw-2816	103	31	)	)	PUNCT
taxlaw-2816	103	32	.	.	PUNCT
taxlaw-2816	104	1	13	13	NUM
taxlaw-2816	104	2	national	national	PROPN
taxlaw-2816	104	3	bellas	bellas	PROPN
taxlaw-2816	104	4	hess	hess	PROPN
taxlaw-2816	104	5	v.	v.	ADP
taxlaw-2816	104	6	illinois	illinois	PROPN
taxlaw-2816	104	7	,	,	PUNCT
taxlaw-2816	104	8	386	386	NUM
taxlaw-2816	104	9	u.s	u.s	PROPN
taxlaw-2816	104	10	.	.	PROPN
taxlaw-2816	104	11	753	753	NUM
taxlaw-2816	104	12	(	(	PUNCT
taxlaw-2816	104	13	1967	1967	NUM
taxlaw-2816	104	14	)	)	PUNCT
taxlaw-2816	104	15	.	.	PUNCT
taxlaw-2816	105	1	14	14	NUM
taxlaw-2816	105	2	quill	quill	NOUN
taxlaw-2816	105	3	,	,	PUNCT
taxlaw-2816	105	4	504	504	NUM
taxlaw-2816	105	5	u.s	u.s	PROPN
taxlaw-2816	105	6	.	.	PROPN
taxlaw-2816	105	7	at	at	ADP
taxlaw-2816	105	8	298	298	NUM
taxlaw-2816	105	9	.	.	NUM
taxlaw-2816	105	10	142	142	NUM
taxlaw-2816	105	11	columbia	columbia	PROPN
taxlaw-2816	105	12	journal	journal	PROPN
taxlaw-2816	105	13	of	of	ADP
taxlaw-2816	105	14	tax	tax	NOUN
taxlaw-2816	105	15	law	law	NOUN
taxlaw-2816	105	16	[	[	X
taxlaw-2816	105	17	vol	vol	NOUN
taxlaw-2816	105	18	.	.	PUNCT
taxlaw-2816	106	1	4:136	4:136	NUM
taxlaw-2816	106	2	require	require	VERB
taxlaw-2816	106	3	retailers	retailer	NOUN
taxlaw-2816	106	4	to	to	PART
taxlaw-2816	106	5	collect	collect	VERB
taxlaw-2816	106	6	sales	sale	NOUN
taxlaw-2816	106	7	tax	tax	NOUN
taxlaw-2816	106	8	even	even	ADV
taxlaw-2816	106	9	though	though	SCONJ
taxlaw-2816	106	10	the	the	DET
taxlaw-2816	106	11	retailers	retailer	NOUN
taxlaw-2816	106	12	were	be	AUX
taxlaw-2816	106	13	mail	mail	NOUN
taxlaw-2816	106	14	-	-	PUNCT
taxlaw-2816	106	15	order	order	NOUN
taxlaw-2816	106	16	companies	company	NOUN
taxlaw-2816	106	17	that	that	PRON
taxlaw-2816	106	18	had	have	VERB
taxlaw-2816	106	19	no	no	DET
taxlaw-2816	106	20	physical	physical	ADJ
taxlaw-2816	106	21	presence	presence	NOUN
taxlaw-2816	106	22	in	in	ADP
taxlaw-2816	106	23	the	the	DET
taxlaw-2816	106	24	states	state	NOUN
taxlaw-2816	106	25	.	.	PUNCT
taxlaw-2816	107	1	the	the	DET
taxlaw-2816	107	2	retailers	retailer	NOUN
taxlaw-2816	107	3	in	in	ADP
taxlaw-2816	107	4	both	both	DET
taxlaw-2816	107	5	cases	case	NOUN
taxlaw-2816	107	6	argued	argue	VERB
taxlaw-2816	107	7	that	that	SCONJ
taxlaw-2816	107	8	by	by	ADP
taxlaw-2816	107	9	doing	do	VERB
taxlaw-2816	107	10	so	so	ADV
taxlaw-2816	107	11	the	the	DET
taxlaw-2816	107	12	states	state	NOUN
taxlaw-2816	107	13	exceeded	exceed	VERB
taxlaw-2816	107	14	the	the	DET
taxlaw-2816	107	15	constitutional	constitutional	ADJ
taxlaw-2816	107	16	limits	limit	NOUN
taxlaw-2816	107	17	of	of	ADP
taxlaw-2816	107	18	their	their	PRON
taxlaw-2816	107	19	taxing	tax	VERB
taxlaw-2816	107	20	authority	authority	NOUN
taxlaw-2816	107	21	.	.	PUNCT
taxlaw-2816	108	1	in	in	ADP
taxlaw-2816	108	2	bellas	bellas	PROPN
taxlaw-2816	108	3	hess	hess	PROPN
taxlaw-2816	108	4	,	,	PUNCT
taxlaw-2816	108	5	the	the	DET
taxlaw-2816	108	6	earlier	early	ADJ
taxlaw-2816	108	7	of	of	ADP
taxlaw-2816	108	8	the	the	DET
taxlaw-2816	108	9	two	two	NUM
taxlaw-2816	108	10	cases	case	NOUN
taxlaw-2816	108	11	(	(	PUNCT
taxlaw-2816	108	12	decided	decide	VERB
taxlaw-2816	108	13	in	in	ADP
taxlaw-2816	108	14	1967	1967	NUM
taxlaw-2816	108	15	)	)	PUNCT
taxlaw-2816	108	16	,	,	PUNCT
taxlaw-2816	108	17	the	the	DET
taxlaw-2816	108	18	court	court	NOUN
taxlaw-2816	108	19	held	hold	VERB
taxlaw-2816	108	20	that	that	SCONJ
taxlaw-2816	108	21	illinois	illinois	PROPN
taxlaw-2816	108	22	’	'	PUNCT
taxlaw-2816	108	23	attempt	attempt	NOUN
taxlaw-2816	108	24	to	to	PART
taxlaw-2816	108	25	require	require	VERB
taxlaw-2816	108	26	the	the	DET
taxlaw-2816	108	27	remote	remote	ADJ
taxlaw-2816	108	28	retailer15	retailer15	NOUN
taxlaw-2816	108	29	to	to	PART
taxlaw-2816	108	30	collect	collect	VERB
taxlaw-2816	108	31	sales	sale	NOUN
taxlaw-2816	108	32	tax	tax	NOUN
taxlaw-2816	108	33	violated	violate	VERB
taxlaw-2816	108	34	both	both	CCONJ
taxlaw-2816	108	35	the	the	DET
taxlaw-2816	108	36	due	due	ADJ
taxlaw-2816	108	37	process	process	NOUN
taxlaw-2816	108	38	clause	clause	NOUN
taxlaw-2816	108	39	and	and	CCONJ
taxlaw-2816	108	40	the	the	DET
taxlaw-2816	108	41	commerce	commerce	NOUN
taxlaw-2816	108	42	clause	clause	NOUN
taxlaw-2816	108	43	of	of	ADP
taxlaw-2816	108	44	the	the	DET
taxlaw-2816	108	45	u.s	u.s	PROPN
taxlaw-2816	108	46	.	.	PROPN
taxlaw-2816	108	47	constitution	constitution	PROPN
taxlaw-2816	108	48	.	.	PUNCT
taxlaw-2816	109	1	in	in	ADP
taxlaw-2816	109	2	its	its	PRON
taxlaw-2816	109	3	opinion	opinion	NOUN
taxlaw-2816	109	4	,	,	PUNCT
taxlaw-2816	109	5	the	the	DET
taxlaw-2816	109	6	court	court	NOUN
taxlaw-2816	109	7	did	do	AUX
taxlaw-2816	109	8	not	not	PART
taxlaw-2816	109	9	delineate	delineate	VERB
taxlaw-2816	109	10	its	its	PRON
taxlaw-2816	109	11	analysis	analysis	NOUN
taxlaw-2816	109	12	of	of	ADP
taxlaw-2816	109	13	the	the	DET
taxlaw-2816	109	14	two	two	NUM
taxlaw-2816	109	15	constitutional	constitutional	ADJ
taxlaw-2816	109	16	provisions,16	provisions,16	NOUN
taxlaw-2816	109	17	but	but	CCONJ
taxlaw-2816	109	18	grounded	ground	VERB
taxlaw-2816	109	19	its	its	PRON
taxlaw-2816	109	20	decision	decision	NOUN
taxlaw-2816	109	21	on	on	ADP
taxlaw-2816	109	22	the	the	DET
taxlaw-2816	109	23	concern	concern	NOUN
taxlaw-2816	109	24	that	that	SCONJ
taxlaw-2816	109	25	if	if	SCONJ
taxlaw-2816	109	26	every	every	DET
taxlaw-2816	109	27	one	one	NUM
taxlaw-2816	109	28	of	of	ADP
taxlaw-2816	109	29	the	the	DET
taxlaw-2816	109	30	nation	nation	NOUN
taxlaw-2816	109	31	’s	’s	PART
taxlaw-2816	109	32	thousands	thousand	NOUN
taxlaw-2816	109	33	of	of	ADP
taxlaw-2816	109	34	taxing	tax	VERB
taxlaw-2816	109	35	jurisdictions	jurisdiction	NOUN
taxlaw-2816	109	36	imposed	impose	VERB
taxlaw-2816	109	37	similar	similar	ADJ
taxlaw-2816	109	38	tax	tax	NOUN
taxlaw-2816	109	39	collection	collection	NOUN
taxlaw-2816	109	40	requirements	requirement	NOUN
taxlaw-2816	109	41	,	,	PUNCT
taxlaw-2816	109	42	“	"	PUNCT
taxlaw-2816	109	43	[	[	X
taxlaw-2816	109	44	n]ational	n]ational	ADJ
taxlaw-2816	109	45	interstate	interstate	ADJ
taxlaw-2816	109	46	business	business	NOUN
taxlaw-2816	109	47	”	"	PUNCT
taxlaw-2816	109	48	would	would	AUX
taxlaw-2816	109	49	be	be	AUX
taxlaw-2816	109	50	“	"	PUNCT
taxlaw-2816	109	51	entangle[d	entangle[d	PROPN
taxlaw-2816	109	52	]	]	PUNCT
taxlaw-2816	109	53	.	.	PUNCT
taxlaw-2816	109	54	.	.	PUNCT
taxlaw-2816	109	55	.	.	PUNCT
taxlaw-2816	110	1	in	in	ADP
taxlaw-2816	110	2	a	a	DET
taxlaw-2816	110	3	virtual	virtual	ADJ
taxlaw-2816	110	4	welter	welter	NOUN
taxlaw-2816	110	5	of	of	ADP
taxlaw-2816	110	6	complicated	complicated	ADJ
taxlaw-2816	110	7	obligations	obligation	NOUN
taxlaw-2816	110	8	.	.	PUNCT
taxlaw-2816	110	9	.	.	PUNCT
taxlaw-2816	110	10	.	.	PUNCT
taxlaw-2816	111	1	.”17	.”17	PROPN
taxlaw-2816	112	1	twenty	twenty	NUM
taxlaw-2816	112	2	-	-	PUNCT
taxlaw-2816	112	3	five	five	NUM
taxlaw-2816	112	4	years	year	NOUN
taxlaw-2816	112	5	after	after	SCONJ
taxlaw-2816	112	6	bellas	bellas	PROPN
taxlaw-2816	112	7	hess	hess	PROPN
taxlaw-2816	112	8	,	,	PUNCT
taxlaw-2816	112	9	in	in	ADP
taxlaw-2816	112	10	quill	quill	NOUN
taxlaw-2816	112	11	,	,	PUNCT
taxlaw-2816	112	12	the	the	DET
taxlaw-2816	112	13	court	court	NOUN
taxlaw-2816	112	14	again	again	ADV
taxlaw-2816	112	15	considered	consider	VERB
taxlaw-2816	112	16	whether	whether	SCONJ
taxlaw-2816	112	17	a	a	DET
taxlaw-2816	112	18	state	state	NOUN
taxlaw-2816	112	19	could	could	AUX
taxlaw-2816	112	20	constitutionally	constitutionally	ADV
taxlaw-2816	112	21	require	require	VERB
taxlaw-2816	112	22	sales	sale	NOUN
taxlaw-2816	112	23	tax	tax	NOUN
taxlaw-2816	112	24	collection	collection	NOUN
taxlaw-2816	112	25	by	by	ADP
taxlaw-2816	112	26	“	"	PUNCT
taxlaw-2816	112	27	a	a	DET
taxlaw-2816	112	28	taxpayer	taxpayer	NOUN
taxlaw-2816	112	29	whose	whose	DET
taxlaw-2816	112	30	only	only	ADJ
taxlaw-2816	112	31	connection	connection	NOUN
taxlaw-2816	112	32	with	with	ADP
taxlaw-2816	112	33	customers	customer	NOUN
taxlaw-2816	112	34	in	in	ADP
taxlaw-2816	112	35	the	the	DET
taxlaw-2816	112	36	state	state	NOUN
taxlaw-2816	113	1	[	[	X
taxlaw-2816	113	2	was	be	AUX
taxlaw-2816	113	3	]	]	PUNCT
taxlaw-2816	113	4	by	by	ADP
taxlaw-2816	113	5	common	common	ADJ
taxlaw-2816	113	6	carrier	carrier	NOUN
taxlaw-2816	113	7	or	or	CCONJ
taxlaw-2816	113	8	the	the	DET
taxlaw-2816	113	9	united	united	PROPN
taxlaw-2816	113	10	states	states	PROPN
taxlaw-2816	113	11	mail	mail	NOUN
taxlaw-2816	113	12	.	.	PUNCT
taxlaw-2816	114	1	”18	”18	PROPN
taxlaw-2816	114	2	quill	quill	PROPN
taxlaw-2816	114	3	overturned	overturn	VERB
taxlaw-2816	114	4	bellas	bellas	PROPN
taxlaw-2816	114	5	hess	hess	PROPN
taxlaw-2816	114	6	to	to	ADP
taxlaw-2816	114	7	the	the	DET
taxlaw-2816	114	8	extent	extent	NOUN
taxlaw-2816	114	9	that	that	SCONJ
taxlaw-2816	114	10	the	the	DET
taxlaw-2816	114	11	earlier	early	ADJ
taxlaw-2816	114	12	case	case	NOUN
taxlaw-2816	114	13	relied	rely	VERB
taxlaw-2816	114	14	on	on	ADP
taxlaw-2816	114	15	the	the	DET
taxlaw-2816	114	16	due	due	ADJ
taxlaw-2816	114	17	process	process	NOUN
taxlaw-2816	114	18	clause	clause	NOUN
taxlaw-2816	114	19	as	as	ADP
taxlaw-2816	114	20	a	a	DET
taxlaw-2816	114	21	basis	basis	NOUN
taxlaw-2816	114	22	for	for	ADP
taxlaw-2816	114	23	finding	find	VERB
taxlaw-2816	114	24	that	that	SCONJ
taxlaw-2816	114	25	a	a	DET
taxlaw-2816	114	26	state	state	NOUN
taxlaw-2816	114	27	exceeded	exceed	VERB
taxlaw-2816	114	28	its	its	PRON
taxlaw-2816	114	29	authority	authority	NOUN
taxlaw-2816	114	30	in	in	ADP
taxlaw-2816	114	31	requiring	require	VERB
taxlaw-2816	114	32	remote	remote	ADJ
taxlaw-2816	114	33	retailers	retailer	NOUN
taxlaw-2816	114	34	to	to	PART
taxlaw-2816	114	35	collect	collect	VERB
taxlaw-2816	114	36	sales	sale	NOUN
taxlaw-2816	114	37	tax.19	tax.19	NOUN
taxlaw-2816	114	38	in	in	ADP
taxlaw-2816	114	39	the	the	DET
taxlaw-2816	114	40	time	time	NOUN
taxlaw-2816	114	41	between	between	ADP
taxlaw-2816	114	42	the	the	DET
taxlaw-2816	114	43	decisions	decision	NOUN
taxlaw-2816	114	44	in	in	ADP
taxlaw-2816	114	45	bellas	bellas	PROPN
taxlaw-2816	114	46	hess	hess	PROPN
taxlaw-2816	114	47	in	in	ADP
taxlaw-2816	114	48	1967	1967	NUM
taxlaw-2816	114	49	and	and	CCONJ
taxlaw-2816	114	50	quill	quill	NOUN
taxlaw-2816	114	51	in	in	ADP
taxlaw-2816	114	52	1992	1992	NUM
taxlaw-2816	114	53	,	,	PUNCT
taxlaw-2816	114	54	the	the	DET
taxlaw-2816	114	55	court	court	NOUN
taxlaw-2816	114	56	’s	’s	PART
taxlaw-2816	114	57	due	due	ADJ
taxlaw-2816	114	58	process	process	NOUN
taxlaw-2816	114	59	jurisprudence	jurisprudence	NOUN
taxlaw-2816	114	60	had	have	AUX
taxlaw-2816	114	61	evolved	evolve	VERB
taxlaw-2816	114	62	and	and	CCONJ
taxlaw-2816	114	63	no	no	ADV
taxlaw-2816	114	64	longer	long	ADV
taxlaw-2816	114	65	required	require	VERB
taxlaw-2816	114	66	a	a	DET
taxlaw-2816	114	67	litigant	litigant	NOUN
taxlaw-2816	114	68	to	to	PART
taxlaw-2816	114	69	have	have	AUX
taxlaw-2816	114	70	an	an	DET
taxlaw-2816	114	71	in	in	ADP
taxlaw-2816	114	72	-	-	PUNCT
taxlaw-2816	114	73	state	state	NOUN
taxlaw-2816	114	74	physical	physical	ADJ
taxlaw-2816	114	75	presence	presence	NOUN
taxlaw-2816	114	76	to	to	PART
taxlaw-2816	114	77	satisfy	satisfy	VERB
taxlaw-2816	114	78	the	the	DET
taxlaw-2816	114	79	due	due	ADJ
taxlaw-2816	114	80	process	process	NOUN
taxlaw-2816	114	81	standard	standard	NOUN
taxlaw-2816	114	82	of	of	ADP
taxlaw-2816	114	83	“	"	PUNCT
taxlaw-2816	114	84	fair	fair	ADJ
taxlaw-2816	114	85	warning	warning	NOUN
taxlaw-2816	114	86	[	[	PUNCT
taxlaw-2816	114	87	that	that	SCONJ
taxlaw-2816	114	88	its	its	PRON
taxlaw-2816	114	89	]	]	X
taxlaw-2816	114	90	activity	activity	NOUN
taxlaw-2816	114	91	may	may	AUX
taxlaw-2816	114	92	subject	subject	VERB
taxlaw-2816	114	93	[	[	X
taxlaw-2816	114	94	it	it	PRON
taxlaw-2816	114	95	]	]	PUNCT
taxlaw-2816	114	96	to	to	ADP
taxlaw-2816	114	97	the	the	DET
taxlaw-2816	114	98	jurisdiction	jurisdiction	NOUN
taxlaw-2816	114	99	of	of	ADP
taxlaw-2816	114	100	a	a	DET
taxlaw-2816	114	101	foreign	foreign	ADJ
taxlaw-2816	114	102	sovereign	sovereign	NOUN
taxlaw-2816	114	103	.	.	PUNCT
taxlaw-2816	115	1	”20	”20	NOUN
taxlaw-2816	115	2	15	15	NUM
taxlaw-2816	115	3	according	accord	VERB
taxlaw-2816	115	4	to	to	ADP
taxlaw-2816	115	5	the	the	DET
taxlaw-2816	115	6	court	court	NOUN
taxlaw-2816	115	7	,	,	PUNCT
taxlaw-2816	115	8	the	the	DET
taxlaw-2816	115	9	taxpayer	taxpayer	NOUN
taxlaw-2816	115	10	in	in	ADP
taxlaw-2816	115	11	bellas	bellas	PROPN
taxlaw-2816	115	12	hess	hess	PROPN
taxlaw-2816	115	13	“	"	PUNCT
taxlaw-2816	115	14	does	do	AUX
taxlaw-2816	115	15	not	not	PART
taxlaw-2816	115	16	maintain	maintain	VERB
taxlaw-2816	115	17	in	in	ADP
taxlaw-2816	115	18	illinois	illinois	PROPN
taxlaw-2816	115	19	any	any	DET
taxlaw-2816	115	20	office	office	NOUN
taxlaw-2816	115	21	,	,	PUNCT
taxlaw-2816	115	22	distribution	distribution	NOUN
taxlaw-2816	115	23	house	house	NOUN
taxlaw-2816	115	24	,	,	PUNCT
taxlaw-2816	115	25	sales	sale	NOUN
taxlaw-2816	115	26	house	house	NOUN
taxlaw-2816	115	27	,	,	PUNCT
taxlaw-2816	115	28	warehouse	warehouse	NOUN
taxlaw-2816	115	29	or	or	CCONJ
taxlaw-2816	115	30	any	any	DET
taxlaw-2816	115	31	other	other	ADJ
taxlaw-2816	115	32	place	place	NOUN
taxlaw-2816	115	33	of	of	ADP
taxlaw-2816	115	34	business	business	NOUN
taxlaw-2816	115	35	;	;	PUNCT
taxlaw-2816	115	36	it	it	PRON
taxlaw-2816	115	37	does	do	AUX
taxlaw-2816	115	38	not	not	PART
taxlaw-2816	115	39	have	have	VERB
taxlaw-2816	115	40	in	in	ADP
taxlaw-2816	115	41	illinois	illinois	PROPN
taxlaw-2816	115	42	any	any	DET
taxlaw-2816	115	43	agent	agent	NOUN
taxlaw-2816	115	44	,	,	PUNCT
taxlaw-2816	115	45	salesman	salesman	NOUN
taxlaw-2816	115	46	,	,	PUNCT
taxlaw-2816	115	47	canvasser	canvasser	NOUN
taxlaw-2816	115	48	,	,	PUNCT
taxlaw-2816	115	49	solicitor	solicitor	NOUN
taxlaw-2816	115	50	or	or	CCONJ
taxlaw-2816	115	51	other	other	ADJ
taxlaw-2816	115	52	type	type	NOUN
taxlaw-2816	115	53	of	of	ADP
taxlaw-2816	115	54	representative	representative	NOUN
taxlaw-2816	115	55	to	to	PART
taxlaw-2816	115	56	sell	sell	VERB
taxlaw-2816	115	57	or	or	CCONJ
taxlaw-2816	115	58	take	take	VERB
taxlaw-2816	115	59	orders	order	NOUN
taxlaw-2816	115	60	,	,	PUNCT
taxlaw-2816	115	61	to	to	PART
taxlaw-2816	115	62	deliver	deliver	VERB
taxlaw-2816	115	63	merchandise	merchandise	NOUN
taxlaw-2816	115	64	,	,	PUNCT
taxlaw-2816	115	65	to	to	PART
taxlaw-2816	115	66	accept	accept	VERB
taxlaw-2816	115	67	payments	payment	NOUN
taxlaw-2816	115	68	,	,	PUNCT
taxlaw-2816	115	69	or	or	CCONJ
taxlaw-2816	115	70	to	to	PART
taxlaw-2816	115	71	service	service	NOUN
taxlaw-2816	115	72	merchandise	merchandise	NOUN
taxlaw-2816	115	73	it	it	PRON
taxlaw-2816	115	74	sells	sell	VERB
taxlaw-2816	115	75	;	;	PUNCT
taxlaw-2816	115	76	it	it	PRON
taxlaw-2816	115	77	does	do	AUX
taxlaw-2816	115	78	not	not	PART
taxlaw-2816	115	79	own	own	VERB
taxlaw-2816	115	80	any	any	DET
taxlaw-2816	115	81	tangible	tangible	ADJ
taxlaw-2816	115	82	property	property	NOUN
taxlaw-2816	115	83	,	,	PUNCT
taxlaw-2816	115	84	real	real	ADJ
taxlaw-2816	115	85	or	or	CCONJ
taxlaw-2816	115	86	personal	personal	ADJ
taxlaw-2816	115	87	,	,	PUNCT
taxlaw-2816	115	88	in	in	ADP
taxlaw-2816	115	89	illinois	illinois	PROPN
taxlaw-2816	115	90	;	;	PUNCT
taxlaw-2816	115	91	it	it	PRON
taxlaw-2816	115	92	has	have	VERB
taxlaw-2816	115	93	no	no	DET
taxlaw-2816	115	94	telephone	telephone	NOUN
taxlaw-2816	115	95	listing	listing	NOUN
taxlaw-2816	115	96	in	in	ADP
taxlaw-2816	115	97	illinois	illinois	PROPN
taxlaw-2816	115	98	and	and	CCONJ
taxlaw-2816	115	99	it	it	PRON
taxlaw-2816	115	100	has	have	AUX
taxlaw-2816	115	101	not	not	PART
taxlaw-2816	115	102	advertised	advertise	VERB
taxlaw-2816	115	103	its	its	PRON
taxlaw-2816	115	104	merchandise	merchandise	NOUN
taxlaw-2816	115	105	for	for	ADP
taxlaw-2816	115	106	sale	sale	NOUN
taxlaw-2816	115	107	in	in	ADP
taxlaw-2816	115	108	newspapers	newspaper	NOUN
taxlaw-2816	115	109	,	,	PUNCT
taxlaw-2816	115	110	on	on	ADP
taxlaw-2816	115	111	billboards	billboard	NOUN
taxlaw-2816	115	112	,	,	PUNCT
taxlaw-2816	115	113	or	or	CCONJ
taxlaw-2816	115	114	by	by	ADP
taxlaw-2816	115	115	radio	radio	NOUN
taxlaw-2816	115	116	or	or	CCONJ
taxlaw-2816	115	117	television	television	NOUN
taxlaw-2816	115	118	in	in	ADP
taxlaw-2816	115	119	illinois	illinois	PROPN
taxlaw-2816	115	120	.	.	PUNCT
taxlaw-2816	115	121	”	"	PUNCT
taxlaw-2816	116	1	386	386	NUM
taxlaw-2816	116	2	u.s	u.s	PROPN
taxlaw-2816	116	3	.	.	PROPN
taxlaw-2816	116	4	at	at	ADP
taxlaw-2816	116	5	754	754	NUM
taxlaw-2816	116	6	(	(	PUNCT
taxlaw-2816	116	7	adopting	adopt	VERB
taxlaw-2816	116	8	the	the	DET
taxlaw-2816	116	9	illinois	illinois	PROPN
taxlaw-2816	116	10	supreme	supreme	PROPN
taxlaw-2816	116	11	court	court	PROPN
taxlaw-2816	116	12	’s	’s	PART
taxlaw-2816	116	13	description	description	NOUN
taxlaw-2816	116	14	of	of	ADP
taxlaw-2816	116	15	the	the	DET
taxlaw-2816	116	16	taxpayer	taxpayer	NOUN
taxlaw-2816	116	17	’s	’s	PART
taxlaw-2816	116	18	lack	lack	NOUN
taxlaw-2816	116	19	of	of	ADP
taxlaw-2816	116	20	contacts	contact	NOUN
taxlaw-2816	116	21	with	with	ADP
taxlaw-2816	116	22	the	the	DET
taxlaw-2816	116	23	state	state	NOUN
taxlaw-2816	116	24	)	)	PUNCT
taxlaw-2816	116	25	.	.	PUNCT
taxlaw-2816	117	1	the	the	DET
taxlaw-2816	117	2	court	court	NOUN
taxlaw-2816	117	3	further	far	ADV
taxlaw-2816	117	4	characterized	characterize	VERB
taxlaw-2816	117	5	the	the	DET
taxlaw-2816	117	6	taxpayer	taxpayer	NOUN
taxlaw-2816	117	7	’s	’s	PART
taxlaw-2816	117	8	connection	connection	NOUN
taxlaw-2816	117	9	with	with	ADP
taxlaw-2816	117	10	customers	customer	NOUN
taxlaw-2816	117	11	in	in	ADP
taxlaw-2816	117	12	illinois	illinois	PROPN
taxlaw-2816	117	13	as	as	ADP
taxlaw-2816	117	14	only	only	ADV
taxlaw-2816	117	15	“	"	PUNCT
taxlaw-2816	117	16	by	by	ADP
taxlaw-2816	117	17	common	common	ADJ
taxlaw-2816	117	18	carrier	carrier	NOUN
taxlaw-2816	117	19	or	or	CCONJ
taxlaw-2816	117	20	the	the	DET
taxlaw-2816	117	21	united	united	PROPN
taxlaw-2816	117	22	states	states	PROPN
taxlaw-2816	117	23	mail	mail	NOUN
taxlaw-2816	117	24	.	.	PUNCT
taxlaw-2816	117	25	”	"	PUNCT
taxlaw-2816	118	1	i	i	PRON
taxlaw-2816	118	2	d.	d.	VERB
taxlaw-2816	118	3	at	at	ADP
taxlaw-2816	118	4	758	758	NUM
taxlaw-2816	118	5	.	.	PUNCT
taxlaw-2816	119	1	16	16	NUM
taxlaw-2816	119	2	the	the	DET
taxlaw-2816	119	3	court	court	NOUN
taxlaw-2816	119	4	stated	state	VERB
taxlaw-2816	119	5	,	,	PUNCT
taxlaw-2816	119	6	“	"	PUNCT
taxlaw-2816	119	7	these	these	DET
taxlaw-2816	119	8	two	two	NUM
taxlaw-2816	119	9	claims	claim	NOUN
taxlaw-2816	119	10	are	be	AUX
taxlaw-2816	119	11	closely	closely	ADV
taxlaw-2816	119	12	related	relate	VERB
taxlaw-2816	119	13	.	.	PUNCT
taxlaw-2816	120	1	for	for	ADP
taxlaw-2816	120	2	the	the	DET
taxlaw-2816	120	3	test	test	NOUN
taxlaw-2816	120	4	whether	whether	SCONJ
taxlaw-2816	120	5	a	a	DET
taxlaw-2816	120	6	particular	particular	ADJ
taxlaw-2816	120	7	state	state	NOUN
taxlaw-2816	120	8	exaction	exaction	NOUN
taxlaw-2816	120	9	is	be	AUX
taxlaw-2816	120	10	such	such	ADJ
taxlaw-2816	120	11	as	as	ADP
taxlaw-2816	120	12	to	to	PART
taxlaw-2816	120	13	invade	invade	VERB
taxlaw-2816	120	14	the	the	DET
taxlaw-2816	120	15	exclusive	exclusive	ADJ
taxlaw-2816	120	16	authority	authority	NOUN
taxlaw-2816	120	17	of	of	ADP
taxlaw-2816	120	18	congress	congress	PROPN
taxlaw-2816	120	19	to	to	PART
taxlaw-2816	120	20	regulate	regulate	VERB
taxlaw-2816	120	21	trade	trade	NOUN
taxlaw-2816	120	22	between	between	ADP
taxlaw-2816	120	23	the	the	DET
taxlaw-2816	120	24	states	state	NOUN
taxlaw-2816	120	25	,	,	PUNCT
taxlaw-2816	120	26	and	and	CCONJ
taxlaw-2816	120	27	the	the	DET
taxlaw-2816	120	28	test	test	NOUN
taxlaw-2816	120	29	for	for	ADP
taxlaw-2816	120	30	a	a	DET
taxlaw-2816	120	31	state	state	NOUN
taxlaw-2816	120	32	's	's	PART
taxlaw-2816	120	33	compliance	compliance	NOUN
taxlaw-2816	120	34	with	with	ADP
taxlaw-2816	120	35	the	the	DET
taxlaw-2816	120	36	requirements	requirement	NOUN
taxlaw-2816	120	37	of	of	ADP
taxlaw-2816	120	38	due	due	ADJ
taxlaw-2816	120	39	process	process	NOUN
taxlaw-2816	120	40	in	in	ADP
taxlaw-2816	120	41	this	this	DET
taxlaw-2816	120	42	area	area	NOUN
taxlaw-2816	120	43	are	be	AUX
taxlaw-2816	120	44	similar	similar	ADJ
taxlaw-2816	120	45	.	.	PUNCT
taxlaw-2816	120	46	”	"	PUNCT
taxlaw-2816	121	1	i	i	PRON
taxlaw-2816	121	2	d.	d.	VERB
taxlaw-2816	121	3	at	at	ADP
taxlaw-2816	121	4	756	756	NUM
taxlaw-2816	121	5	.	.	PUNCT
taxlaw-2816	122	1	17id	17id	NOUN
taxlaw-2816	122	2	.	.	PUNCT
taxlaw-2816	123	1	at	at	ADP
taxlaw-2816	123	2	759–60	759–60	PROPN
taxlaw-2816	123	3	.	.	PUNCT
taxlaw-2816	124	1	at	at	ADP
taxlaw-2816	124	2	the	the	DET
taxlaw-2816	124	3	time	time	NOUN
taxlaw-2816	124	4	of	of	ADP
taxlaw-2816	124	5	bellas	bellas	PROPN
taxlaw-2816	124	6	hess	hess	PROPN
taxlaw-2816	124	7	,	,	PUNCT
taxlaw-2816	124	8	the	the	DET
taxlaw-2816	124	9	court	court	NOUN
taxlaw-2816	124	10	stated	state	VERB
taxlaw-2816	124	11	that	that	SCONJ
taxlaw-2816	124	12	there	there	PRON
taxlaw-2816	124	13	existed	exist	VERB
taxlaw-2816	124	14	over	over	ADP
taxlaw-2816	124	15	2,300	2,300	NUM
taxlaw-2816	124	16	taxing	tax	VERB
taxlaw-2816	124	17	jurisdictions	jurisdiction	NOUN
taxlaw-2816	124	18	in	in	ADP
taxlaw-2816	124	19	the	the	DET
taxlaw-2816	124	20	united	united	PROPN
taxlaw-2816	124	21	states	states	PROPN
taxlaw-2816	124	22	.	.	PUNCT
taxlaw-2816	125	1	i	i	PRON
taxlaw-2816	125	2	d.	d.	PROPN
taxlaw-2816	125	3	at	at	ADP
taxlaw-2816	125	4	759	759	NUM
taxlaw-2816	125	5	n.12	n.12	NOUN
taxlaw-2816	125	6	(	(	PUNCT
taxlaw-2816	125	7	citing	cite	VERB
taxlaw-2816	125	8	rep	rep	PROPN
taxlaw-2816	125	9	.	.	PROPN
taxlaw-2816	125	10	of	of	ADP
taxlaw-2816	125	11	the	the	DET
taxlaw-2816	125	12	spec	spec	NOUN
taxlaw-2816	125	13	.	.	PUNCT
taxlaw-2816	126	1	subcomm	subcomm	NOUN
taxlaw-2816	126	2	.	.	PUNCT
taxlaw-2816	127	1	on	on	ADP
taxlaw-2816	127	2	state	state	NOUN
taxlaw-2816	127	3	tax’n	tax’n	NOUN
taxlaw-2816	127	4	of	of	ADP
taxlaw-2816	127	5	interstate	interstate	ADJ
taxlaw-2816	127	6	commerce	commerce	NOUN
taxlaw-2816	127	7	of	of	ADP
taxlaw-2816	127	8	the	the	DET
taxlaw-2816	127	9	h.	h.	PROPN
taxlaw-2816	127	10	comm	comm	NOUN
taxlaw-2816	127	11	.	.	PUNCT
taxlaw-2816	128	1	on	on	ADP
taxlaw-2816	128	2	the	the	DET
taxlaw-2816	128	3	judiciary	judiciary	NOUN
taxlaw-2816	128	4	,	,	PUNCT
taxlaw-2816	128	5	maryland	maryland	PROPN
taxlaw-2816	128	6	h.r.rep.no	h.r.rep.no	ADJ
taxlaw-2816	128	7	.	.	PUNCT
taxlaw-2816	129	1	565	565	NUM
taxlaw-2816	129	2	,	,	PUNCT
taxlaw-2816	129	3	89th	89th	ADJ
taxlaw-2816	129	4	cong	cong	NOUN
taxlaw-2816	129	5	.	.	PUNCT
taxlaw-2816	129	6	,	,	PUNCT
taxlaw-2816	129	7	1st	1st	ADJ
taxlaw-2816	129	8	sess	sess	NOUN
taxlaw-2816	129	9	.	.	PUNCT
taxlaw-2816	129	10	,	,	PUNCT
taxlaw-2816	129	11	827	827	NUM
taxlaw-2816	129	12	(	(	PUNCT
taxlaw-2816	129	13	1965	1965	NUM
taxlaw-2816	129	14	)	)	PUNCT
taxlaw-2816	129	15	)	)	PUNCT
taxlaw-2816	129	16	.	.	PUNCT
taxlaw-2816	130	1	interestingly	interestingly	ADV
taxlaw-2816	130	2	,	,	PUNCT
taxlaw-2816	130	3	by	by	ADP
taxlaw-2816	130	4	the	the	DET
taxlaw-2816	130	5	time	time	NOUN
taxlaw-2816	130	6	of	of	ADP
taxlaw-2816	130	7	the	the	DET
taxlaw-2816	130	8	quill	quill	NOUN
taxlaw-2816	130	9	decision	decision	NOUN
taxlaw-2816	130	10	in	in	ADP
taxlaw-2816	130	11	1992	1992	NUM
taxlaw-2816	130	12	,	,	PUNCT
taxlaw-2816	130	13	the	the	DET
taxlaw-2816	130	14	court	court	NOUN
taxlaw-2816	130	15	noted	note	VERB
taxlaw-2816	130	16	that	that	SCONJ
taxlaw-2816	130	17	there	there	PRON
taxlaw-2816	130	18	were	be	VERB
taxlaw-2816	130	19	“	"	PUNCT
taxlaw-2816	130	20	6,000	6,000	NUM
taxlaw-2816	130	21	-	-	PUNCT
taxlaw-2816	130	22	plus	plus	CCONJ
taxlaw-2816	130	23	taxing	tax	VERB
taxlaw-2816	130	24	jurisdictions	jurisdiction	NOUN
taxlaw-2816	130	25	”	"	PUNCT
taxlaw-2816	130	26	in	in	ADP
taxlaw-2816	130	27	the	the	DET
taxlaw-2816	130	28	united	united	PROPN
taxlaw-2816	130	29	states	states	PROPN
taxlaw-2816	130	30	.	.	PUNCT
taxlaw-2816	131	1	quill	quill	NOUN
taxlaw-2816	131	2	,	,	PUNCT
taxlaw-2816	131	3	504	504	NUM
taxlaw-2816	131	4	u.s	u.s	PROPN
taxlaw-2816	131	5	.	.	PROPN
taxlaw-2816	131	6	at	at	ADP
taxlaw-2816	131	7	313	313	NUM
taxlaw-2816	131	8	n.6	n.6	SYM
taxlaw-2816	131	9	.	.	PUNCT
taxlaw-2816	131	10	18	18	NUM
taxlaw-2816	131	11	quill	quill	NOUN
taxlaw-2816	131	12	,	,	PUNCT
taxlaw-2816	131	13	504	504	NUM
taxlaw-2816	131	14	u.s	u.s	PROPN
taxlaw-2816	131	15	.	.	PROPN
taxlaw-2816	131	16	at	at	ADP
taxlaw-2816	131	17	301	301	NUM
taxlaw-2816	131	18	.	.	PUNCT
taxlaw-2816	131	19	19	19	NUM
taxlaw-2816	132	1	i	i	PRON
taxlaw-2816	132	2	d.	d.	NOUN
taxlaw-2816	132	3	at	at	ADP
taxlaw-2816	132	4	308	308	NUM
taxlaw-2816	132	5	.	.	X
taxlaw-2816	132	6	20	20	NUM
taxlaw-2816	133	1	i	i	PRON
taxlaw-2816	133	2	d.	d.	PROPN
taxlaw-2816	133	3	(	(	PUNCT
taxlaw-2816	133	4	“	"	PUNCT
taxlaw-2816	133	5	[	[	X
taxlaw-2816	133	6	i]t	i]t	NOUN
taxlaw-2816	133	7	matters	matter	VERB
taxlaw-2816	133	8	little	little	ADJ
taxlaw-2816	133	9	that	that	SCONJ
taxlaw-2816	133	10	such	such	ADJ
taxlaw-2816	133	11	solicitation	solicitation	NOUN
taxlaw-2816	133	12	is	be	AUX
taxlaw-2816	133	13	accomplished	accomplish	VERB
taxlaw-2816	133	14	by	by	ADP
taxlaw-2816	133	15	a	a	DET
taxlaw-2816	133	16	deluge	deluge	NOUN
taxlaw-2816	133	17	of	of	ADP
taxlaw-2816	133	18	catalogs	catalog	NOUN
taxlaw-2816	133	19	rather	rather	ADV
taxlaw-2816	133	20	than	than	ADP
taxlaw-2816	133	21	a	a	DET
taxlaw-2816	133	22	phalanx	phalanx	NOUN
taxlaw-2816	133	23	of	of	ADP
taxlaw-2816	133	24	drummers	drummer	NOUN
taxlaw-2816	133	25	:	:	PUNCT
taxlaw-2816	133	26	the	the	DET
taxlaw-2816	133	27	requirements	requirement	NOUN
taxlaw-2816	133	28	of	of	ADP
taxlaw-2816	133	29	due	due	ADJ
taxlaw-2816	133	30	process	process	NOUN
taxlaw-2816	133	31	are	be	AUX
taxlaw-2816	133	32	met	meet	VERB
taxlaw-2816	133	33	irrespective	irrespective	ADV
taxlaw-2816	133	34	of	of	ADP
taxlaw-2816	133	35	a	a	DET
taxlaw-2816	133	36	2013	2013	NUM
taxlaw-2816	133	37	]	]	PUNCT
taxlaw-2816	133	38	sales	sale	NOUN
taxlaw-2816	133	39	tax	tax	NOUN
taxlaw-2816	133	40	exceptionalism	exceptionalism	NOUN
taxlaw-2816	133	41	143	143	PRON
taxlaw-2816	133	42	the	the	DET
taxlaw-2816	133	43	quill	quill	NOUN
taxlaw-2816	133	44	court	court	NOUN
taxlaw-2816	133	45	extended	extend	VERB
taxlaw-2816	133	46	this	this	DET
taxlaw-2816	133	47	more	more	ADV
taxlaw-2816	133	48	expansive	expansive	ADJ
taxlaw-2816	133	49	due	due	ADJ
taxlaw-2816	133	50	process	process	NOUN
taxlaw-2816	133	51	standard	standard	NOUN
taxlaw-2816	133	52	beyond	beyond	ADP
taxlaw-2816	133	53	the	the	DET
taxlaw-2816	133	54	personal	personal	ADJ
taxlaw-2816	133	55	jurisdiction	jurisdiction	NOUN
taxlaw-2816	133	56	context	context	NOUN
taxlaw-2816	133	57	to	to	ADP
taxlaw-2816	133	58	the	the	DET
taxlaw-2816	133	59	tax	tax	NOUN
taxlaw-2816	133	60	context	context	NOUN
taxlaw-2816	133	61	and	and	CCONJ
taxlaw-2816	133	62	found	find	VERB
taxlaw-2816	133	63	that	that	SCONJ
taxlaw-2816	133	64	the	the	DET
taxlaw-2816	133	65	remote	remote	ADJ
taxlaw-2816	133	66	retailer	retailer	NOUN
taxlaw-2816	133	67	in	in	ADP
taxlaw-2816	133	68	question	question	NOUN
taxlaw-2816	133	69	had	have	VERB
taxlaw-2816	133	70	adequate	adequate	ADJ
taxlaw-2816	133	71	notice	notice	NOUN
taxlaw-2816	133	72	,	,	PUNCT
taxlaw-2816	133	73	from	from	ADP
taxlaw-2816	133	74	a	a	DET
taxlaw-2816	133	75	due	due	ADJ
taxlaw-2816	133	76	process	process	NOUN
taxlaw-2816	133	77	perspective	perspective	NOUN
taxlaw-2816	133	78	,	,	PUNCT
taxlaw-2816	133	79	that	that	SCONJ
taxlaw-2816	133	80	its	its	PRON
taxlaw-2816	133	81	commercial	commercial	ADJ
taxlaw-2816	133	82	activities	activity	NOUN
taxlaw-2816	133	83	in	in	ADP
taxlaw-2816	133	84	north	north	ADJ
taxlaw-2816	133	85	dakota	dakota	PROPN
taxlaw-2816	133	86	would	would	AUX
taxlaw-2816	133	87	subject	subject	VERB
taxlaw-2816	133	88	it	it	PRON
taxlaw-2816	133	89	to	to	ADP
taxlaw-2816	133	90	the	the	DET
taxlaw-2816	133	91	state	state	NOUN
taxlaw-2816	133	92	’s	’s	PART
taxlaw-2816	133	93	taxing	tax	VERB
taxlaw-2816	133	94	authority.21	authority.21	PROPN
taxlaw-2816	133	95	the	the	DET
taxlaw-2816	133	96	quill	quill	NOUN
taxlaw-2816	133	97	court	court	NOUN
taxlaw-2816	133	98	affirmed	affirm	VERB
taxlaw-2816	133	99	bellas	bellas	PROPN
taxlaw-2816	133	100	hess	hess	PROPN
taxlaw-2816	133	101	,	,	PUNCT
taxlaw-2816	133	102	however	however	ADV
taxlaw-2816	133	103	,	,	PUNCT
taxlaw-2816	133	104	with	with	ADP
taxlaw-2816	133	105	respect	respect	NOUN
taxlaw-2816	133	106	to	to	ADP
taxlaw-2816	133	107	the	the	DET
taxlaw-2816	133	108	previous	previous	ADJ
taxlaw-2816	133	109	determination	determination	NOUN
taxlaw-2816	133	110	that	that	SCONJ
taxlaw-2816	133	111	the	the	DET
taxlaw-2816	133	112	commerce	commerce	NOUN
taxlaw-2816	133	113	clause	clause	NOUN
taxlaw-2816	133	114	requires	require	VERB
taxlaw-2816	133	115	physical	physical	ADJ
taxlaw-2816	133	116	presence	presence	NOUN
taxlaw-2816	133	117	before	before	SCONJ
taxlaw-2816	133	118	a	a	DET
taxlaw-2816	133	119	state	state	NOUN
taxlaw-2816	133	120	may	may	AUX
taxlaw-2816	133	121	constitutionally	constitutionally	ADV
taxlaw-2816	133	122	impose	impose	VERB
taxlaw-2816	133	123	a	a	DET
taxlaw-2816	133	124	sales	sale	NOUN
taxlaw-2816	133	125	tax	tax	NOUN
taxlaw-2816	133	126	collection	collection	NOUN
taxlaw-2816	133	127	obligation.22	obligation.22	NOUN
taxlaw-2816	133	128	the	the	DET
taxlaw-2816	133	129	court	court	NOUN
taxlaw-2816	133	130	provided	provide	VERB
taxlaw-2816	133	131	several	several	ADJ
taxlaw-2816	133	132	reasons	reason	NOUN
taxlaw-2816	133	133	for	for	ADP
taxlaw-2816	133	134	maintaining	maintain	VERB
taxlaw-2816	133	135	the	the	DET
taxlaw-2816	133	136	physical	physical	ADJ
taxlaw-2816	133	137	-	-	PUNCT
taxlaw-2816	133	138	presence	presence	NOUN
taxlaw-2816	133	139	standard	standard	NOUN
taxlaw-2816	133	140	under	under	ADP
taxlaw-2816	133	141	the	the	DET
taxlaw-2816	133	142	commerce	commerce	NOUN
taxlaw-2816	133	143	clause	clause	NOUN
taxlaw-2816	133	144	:	:	PUNCT
taxlaw-2816	133	145	(	(	PUNCT
taxlaw-2816	133	146	1	1	X
taxlaw-2816	133	147	)	)	PUNCT
taxlaw-2816	133	148	the	the	DET
taxlaw-2816	133	149	benefits	benefit	NOUN
taxlaw-2816	133	150	resulting	result	VERB
taxlaw-2816	133	151	from	from	ADP
taxlaw-2816	133	152	a	a	DET
taxlaw-2816	133	153	bright	bright	ADJ
taxlaw-2816	133	154	-	-	PUNCT
taxlaw-2816	133	155	line	line	NOUN
taxlaw-2816	133	156	rule	rule	NOUN
taxlaw-2816	133	157	,	,	PUNCT
taxlaw-2816	133	158	such	such	ADJ
taxlaw-2816	133	159	as	as	ADP
taxlaw-2816	133	160	fostering	foster	VERB
taxlaw-2816	133	161	investment	investment	NOUN
taxlaw-2816	133	162	,	,	PUNCT
taxlaw-2816	133	163	minimizing	minimize	VERB
taxlaw-2816	133	164	uncertainty	uncertainty	NOUN
taxlaw-2816	133	165	,	,	PUNCT
taxlaw-2816	133	166	and	and	CCONJ
taxlaw-2816	133	167	reducing	reduce	VERB
taxlaw-2816	133	168	litigation;23	litigation;23	NOUN
taxlaw-2816	133	169	(	(	PUNCT
taxlaw-2816	133	170	2	2	NUM
taxlaw-2816	133	171	)	)	PUNCT
taxlaw-2816	133	172	the	the	DET
taxlaw-2816	133	173	stability	stability	NOUN
taxlaw-2816	133	174	resulting	result	VERB
taxlaw-2816	133	175	from	from	ADP
taxlaw-2816	133	176	adherence	adherence	NOUN
taxlaw-2816	133	177	to	to	PART
taxlaw-2816	133	178	stare	stare	VERB
taxlaw-2816	133	179	decisis;24	decisis;24	X
taxlaw-2816	133	180	(	(	PUNCT
taxlaw-2816	133	181	3	3	X
taxlaw-2816	133	182	)	)	PUNCT
taxlaw-2816	133	183	the	the	DET
taxlaw-2816	133	184	avoidance	avoidance	NOUN
taxlaw-2816	133	185	of	of	ADP
taxlaw-2816	133	186	“	"	PUNCT
taxlaw-2816	133	187	thorny	thorny	ADJ
taxlaw-2816	133	188	questions	question	NOUN
taxlaw-2816	133	189	concerning	concern	VERB
taxlaw-2816	133	190	the	the	DET
taxlaw-2816	133	191	retroactive	retroactive	ADJ
taxlaw-2816	133	192	application	application	NOUN
taxlaw-2816	133	193	of	of	ADP
taxlaw-2816	133	194	[	[	X
taxlaw-2816	133	195	sales	sale	NOUN
taxlaw-2816	133	196	and	and	CCONJ
taxlaw-2816	133	197	use	use	VERB
taxlaw-2816	133	198	taxes	taxis	NOUN
taxlaw-2816	133	199	that	that	PRON
taxlaw-2816	133	200	]	]	PUNCT
taxlaw-2816	133	201	might	might	AUX
taxlaw-2816	133	202	trigger	trigger	VERB
taxlaw-2816	133	203	substantial	substantial	ADJ
taxlaw-2816	133	204	unanticipated	unanticipated	ADJ
taxlaw-2816	133	205	liability	liability	NOUN
taxlaw-2816	133	206	for	for	ADP
taxlaw-2816	133	207	mail	mail	NOUN
taxlaw-2816	133	208	-	-	PUNCT
taxlaw-2816	133	209	order	order	NOUN
taxlaw-2816	133	210	houses”;25	houses”;25	NOUN
taxlaw-2816	133	211	and	and	CCONJ
taxlaw-2816	133	212	(	(	PUNCT
taxlaw-2816	133	213	4	4	X
taxlaw-2816	133	214	)	)	PUNCT
taxlaw-2816	133	215	the	the	DET
taxlaw-2816	133	216	deference	deference	NOUN
taxlaw-2816	133	217	given	give	VERB
taxlaw-2816	133	218	to	to	ADP
taxlaw-2816	133	219	congress	congress	PROPN
taxlaw-2816	133	220	to	to	PART
taxlaw-2816	133	221	exercise	exercise	VERB
taxlaw-2816	133	222	its	its	PRON
taxlaw-2816	133	223	commerce	commerce	NOUN
taxlaw-2816	133	224	clause	clause	NOUN
taxlaw-2816	133	225	power	power	NOUN
taxlaw-2816	133	226	and	and	CCONJ
taxlaw-2816	133	227	ultimately	ultimately	ADV
taxlaw-2816	133	228	decide	decide	VERB
taxlaw-2816	133	229	the	the	DET
taxlaw-2816	133	230	appropriate	appropriate	ADJ
taxlaw-2816	133	231	nexus	nexus	NOUN
taxlaw-2816	133	232	standard	standard	NOUN
taxlaw-2816	133	233	for	for	ADP
taxlaw-2816	133	234	remote	remote	ADJ
taxlaw-2816	133	235	commerce.26	commerce.26	NOUN
taxlaw-2816	133	236	thus	thus	ADV
taxlaw-2816	133	237	,	,	PUNCT
taxlaw-2816	133	238	despite	despite	SCONJ
taxlaw-2816	133	239	the	the	DET
taxlaw-2816	133	240	shift	shift	NOUN
taxlaw-2816	133	241	in	in	ADP
taxlaw-2816	133	242	its	its	PRON
taxlaw-2816	133	243	due	due	ADJ
taxlaw-2816	133	244	process	process	NOUN
taxlaw-2816	133	245	jurisprudence	jurisprudence	NOUN
taxlaw-2816	133	246	to	to	ADP
taxlaw-2816	133	247	a	a	DET
taxlaw-2816	133	248	more	more	ADV
taxlaw-2816	133	249	expansive	expansive	ADJ
taxlaw-2816	133	250	approach	approach	NOUN
taxlaw-2816	133	251	and	and	CCONJ
taxlaw-2816	133	252	despite	despite	SCONJ
taxlaw-2816	133	253	acknowledgment	acknowledgment	NOUN
taxlaw-2816	133	254	by	by	ADP
taxlaw-2816	133	255	the	the	DET
taxlaw-2816	133	256	quill	quill	NOUN
taxlaw-2816	133	257	majority	majority	NOUN
taxlaw-2816	133	258	that	that	SCONJ
taxlaw-2816	133	259	the	the	DET
taxlaw-2816	133	260	“	"	PUNCT
taxlaw-2816	133	261	physical	physical	ADJ
taxlaw-2816	133	262	presence	presence	NOUN
taxlaw-2816	133	263	”	"	PUNCT
taxlaw-2816	133	264	nexus	nexus	NOUN
taxlaw-2816	133	265	standard	standard	NOUN
taxlaw-2816	133	266	had	have	VERB
taxlaw-2816	133	267	shortcomings,27	shortcomings,27	NOUN
taxlaw-2816	133	268	the	the	DET
taxlaw-2816	133	269	court	court	NOUN
taxlaw-2816	133	270	in	in	ADP
taxlaw-2816	133	271	quill	quill	PROPN
taxlaw-2816	133	272	affirmed	affirm	VERB
taxlaw-2816	133	273	the	the	DET
taxlaw-2816	133	274	standard	standard	NOUN
taxlaw-2816	133	275	under	under	ADP
taxlaw-2816	133	276	the	the	DET
taxlaw-2816	133	277	commerce	commerce	NOUN
taxlaw-2816	133	278	clause	clause	NOUN
taxlaw-2816	133	279	.	.	PUNCT
taxlaw-2816	134	1	quill	quill	PROPN
taxlaw-2816	134	2	has	have	AUX
taxlaw-2816	134	3	become	become	VERB
taxlaw-2816	134	4	increasingly	increasingly	ADV
taxlaw-2816	134	5	important	important	ADJ
taxlaw-2816	134	6	in	in	ADP
taxlaw-2816	134	7	recent	recent	ADJ
taxlaw-2816	134	8	years	year	NOUN
taxlaw-2816	134	9	due	due	ADP
taxlaw-2816	134	10	to	to	ADP
taxlaw-2816	134	11	the	the	DET
taxlaw-2816	134	12	rapid	rapid	ADJ
taxlaw-2816	134	13	expansion	expansion	NOUN
taxlaw-2816	134	14	of	of	ADP
taxlaw-2816	134	15	ecommerce.28	ecommerce.28	NOUN
taxlaw-2816	134	16	because	because	SCONJ
taxlaw-2816	134	17	of	of	ADP
taxlaw-2816	134	18	the	the	DET
taxlaw-2816	134	19	increasing	increase	VERB
taxlaw-2816	134	20	loss	loss	NOUN
taxlaw-2816	134	21	of	of	ADP
taxlaw-2816	134	22	tax	tax	NOUN
taxlaw-2816	134	23	revenues	revenue	NOUN
taxlaw-2816	134	24	resulting	result	VERB
taxlaw-2816	134	25	from	from	ADP
taxlaw-2816	134	26	the	the	DET
taxlaw-2816	134	27	growth	growth	NOUN
taxlaw-2816	134	28	of	of	ADP
taxlaw-2816	134	29	remote	remote	ADJ
taxlaw-2816	134	30	commerce	commerce	NOUN
taxlaw-2816	134	31	,	,	PUNCT
taxlaw-2816	134	32	some	some	DET
taxlaw-2816	134	33	states	state	NOUN
taxlaw-2816	134	34	have	have	AUX
taxlaw-2816	134	35	made	make	VERB
taxlaw-2816	134	36	legislative	legislative	ADJ
taxlaw-2816	134	37	attempts	attempt	NOUN
taxlaw-2816	134	38	to	to	PART
taxlaw-2816	134	39	circumvent	circumvent	VERB
taxlaw-2816	134	40	the	the	DET
taxlaw-2816	134	41	physical	physical	ADJ
taxlaw-2816	134	42	-	-	PUNCT
taxlaw-2816	134	43	presence	presence	NOUN
taxlaw-2816	134	44	standard	standard	NOUN
taxlaw-2816	134	45	and	and	CCONJ
taxlaw-2816	134	46	require	require	VERB
taxlaw-2816	134	47	remote	remote	ADJ
taxlaw-2816	134	48	retailers	retailer	NOUN
taxlaw-2816	134	49	to	to	PART
taxlaw-2816	134	50	collect	collect	VERB
taxlaw-2816	134	51	corporation	corporation	NOUN
taxlaw-2816	134	52	's	's	PART
taxlaw-2816	134	53	lack	lack	NOUN
taxlaw-2816	134	54	of	of	ADP
taxlaw-2816	134	55	physical	physical	ADJ
taxlaw-2816	134	56	presence	presence	NOUN
taxlaw-2816	134	57	in	in	ADP
taxlaw-2816	134	58	the	the	DET
taxlaw-2816	134	59	taxing	tax	VERB
taxlaw-2816	134	60	state	state	NOUN
taxlaw-2816	134	61	.	.	PUNCT
taxlaw-2816	134	62	”	"	PUNCT
taxlaw-2816	134	63	)	)	PUNCT
taxlaw-2816	134	64	.	.	PUNCT
taxlaw-2816	135	1	see	see	VERB
taxlaw-2816	135	2	william	william	PROPN
taxlaw-2816	135	3	joel	joel	PROPN
taxlaw-2816	135	4	kolarik	kolarik	PROPN
taxlaw-2816	135	5	,	,	PUNCT
taxlaw-2816	135	6	untangling	untangle	VERB
taxlaw-2816	135	7	substantial	substantial	ADJ
taxlaw-2816	135	8	nexus	nexus	NOUN
taxlaw-2816	135	9	,	,	PUNCT
taxlaw-2816	135	10	64	64	NUM
taxlaw-2816	135	11	tax	tax	NOUN
taxlaw-2816	135	12	law	law	NOUN
taxlaw-2816	135	13	.	.	PUNCT
taxlaw-2816	136	1	851	851	NUM
taxlaw-2816	136	2	,	,	PUNCT
taxlaw-2816	136	3	881	881	NUM
taxlaw-2816	136	4	(	(	PUNCT
taxlaw-2816	136	5	2011	2011	NUM
taxlaw-2816	136	6	)	)	PUNCT
taxlaw-2816	136	7	(	(	PUNCT
taxlaw-2816	136	8	laying	lay	VERB
taxlaw-2816	136	9	out	out	ADP
taxlaw-2816	136	10	the	the	DET
taxlaw-2816	136	11	court	court	NOUN
taxlaw-2816	136	12	’s	’s	PART
taxlaw-2816	136	13	justifications	justification	NOUN
taxlaw-2816	136	14	for	for	ADP
taxlaw-2816	136	15	shifting	shift	VERB
taxlaw-2816	136	16	from	from	ADP
taxlaw-2816	136	17	pennoyer	pennoyer	NOUN
taxlaw-2816	136	18	’s	’s	PART
taxlaw-2816	136	19	physical	physical	ADJ
taxlaw-2816	136	20	-	-	PUNCT
taxlaw-2816	136	21	presence	presence	NOUN
taxlaw-2816	136	22	test	test	NOUN
taxlaw-2816	136	23	for	for	ADP
taxlaw-2816	136	24	personal	personal	ADJ
taxlaw-2816	136	25	jurisdiction	jurisdiction	NOUN
taxlaw-2816	136	26	to	to	ADP
taxlaw-2816	136	27	international	international	ADJ
taxlaw-2816	136	28	shoe	shoe	NOUN
taxlaw-2816	136	29	’s	’s	PART
taxlaw-2816	136	30	broader	broad	ADJ
taxlaw-2816	136	31	jurisdictional	jurisdictional	ADJ
taxlaw-2816	136	32	test	test	NOUN
taxlaw-2816	136	33	)	)	PUNCT
taxlaw-2816	136	34	.	.	PUNCT
taxlaw-2816	137	1	21	21	NUM
taxlaw-2816	137	2	see	see	VERB
taxlaw-2816	137	3	brannon	brannon	PROPN
taxlaw-2816	137	4	p.	p.	PROPN
taxlaw-2816	137	5	denning	denning	NOUN
taxlaw-2816	137	6	,	,	PUNCT
taxlaw-2816	137	7	due	due	ADJ
taxlaw-2816	137	8	process	process	NOUN
taxlaw-2816	137	9	and	and	CCONJ
taxlaw-2816	137	10	personal	personal	ADJ
taxlaw-2816	137	11	jurisdiction	jurisdiction	NOUN
taxlaw-2816	137	12	,	,	PUNCT
taxlaw-2816	137	13	64	64	NUM
taxlaw-2816	137	14	st	st	PROPN
taxlaw-2816	137	15	.	.	PROPN
taxlaw-2816	137	16	tax	tax	PROPN
taxlaw-2816	137	17	notes	note	NOUN
taxlaw-2816	137	18	837	837	NUM
taxlaw-2816	137	19	(	(	PUNCT
taxlaw-2816	137	20	2012	2012	NUM
taxlaw-2816	137	21	)	)	PUNCT
taxlaw-2816	137	22	(	(	PUNCT
taxlaw-2816	137	23	arguing	argue	VERB
taxlaw-2816	137	24	that	that	SCONJ
taxlaw-2816	137	25	the	the	DET
taxlaw-2816	137	26	supreme	supreme	PROPN
taxlaw-2816	137	27	court	court	PROPN
taxlaw-2816	137	28	may	may	AUX
taxlaw-2816	137	29	favor	favor	VERB
taxlaw-2816	137	30	a	a	DET
taxlaw-2816	137	31	return	return	NOUN
taxlaw-2816	137	32	to	to	ADP
taxlaw-2816	137	33	a	a	DET
taxlaw-2816	137	34	more	more	ADV
taxlaw-2816	137	35	restrictive	restrictive	ADJ
taxlaw-2816	137	36	due	due	ADJ
taxlaw-2816	137	37	process	process	NOUN
taxlaw-2816	137	38	standard	standard	NOUN
taxlaw-2816	137	39	)	)	PUNCT
taxlaw-2816	137	40	(	(	PUNCT
taxlaw-2816	137	41	citing	cite	VERB
taxlaw-2816	137	42	j.	j.	PROPN
taxlaw-2816	137	43	mcintyre	mcintyre	PROPN
taxlaw-2816	137	44	machinery	machinery	PROPN
taxlaw-2816	137	45	,	,	PUNCT
taxlaw-2816	137	46	ltd	ltd	PROPN
taxlaw-2816	137	47	.	.	PROPN
taxlaw-2816	137	48	v.	v.	ADP
taxlaw-2816	137	49	nicastro	nicastro	NOUN
taxlaw-2816	137	50	,	,	PUNCT
taxlaw-2816	137	51	131	131	NUM
taxlaw-2816	137	52	s.	s.	PROPN
taxlaw-2816	137	53	ct	ct	PROPN
taxlaw-2816	137	54	.	.	PROPN
taxlaw-2816	137	55	2780	2780	NUM
taxlaw-2816	137	56	(	(	PUNCT
taxlaw-2816	137	57	2011	2011	NUM
taxlaw-2816	137	58	)	)	PUNCT
taxlaw-2816	137	59	)	)	PUNCT
taxlaw-2816	137	60	.	.	PUNCT
taxlaw-2816	138	1	22	22	NUM
taxlaw-2816	138	2	504	504	NUM
taxlaw-2816	138	3	u.s	u.s	PROPN
taxlaw-2816	138	4	.	.	PROPN
taxlaw-2816	138	5	at	at	ADP
taxlaw-2816	138	6	317–18	317–18	NUM
taxlaw-2816	138	7	.	.	PUNCT
taxlaw-2816	138	8	23	23	NUM
taxlaw-2816	139	1	i	i	PRON
taxlaw-2816	139	2	d.	d.	NOUN
taxlaw-2816	139	3	at	at	ADP
taxlaw-2816	139	4	315–16	315–16	NOUN
taxlaw-2816	139	5	.	.	PUNCT
taxlaw-2816	140	1	24	24	NUM
taxlaw-2816	140	2	i	i	PRON
taxlaw-2816	140	3	d.	d.	PROPN
taxlaw-2816	140	4	at	at	ADP
taxlaw-2816	140	5	317	317	NUM
taxlaw-2816	140	6	.	.	PUNCT
taxlaw-2816	140	7	25	25	NUM
taxlaw-2816	141	1	i	i	PRON
taxlaw-2816	141	2	d.	d.	NOUN
taxlaw-2816	141	3	at	at	ADP
taxlaw-2816	141	4	318	318	NUM
taxlaw-2816	141	5	n.10	n.10	ADP
taxlaw-2816	141	6	.	.	PROPN
taxlaw-2816	141	7	26	26	NUM
taxlaw-2816	142	1	i	i	PRON
taxlaw-2816	142	2	d.	d.	PROPN
taxlaw-2816	142	3	at	at	ADP
taxlaw-2816	142	4	318	318	NUM
taxlaw-2816	142	5	.	.	PUNCT
taxlaw-2816	143	1	27	27	NUM
taxlaw-2816	143	2	see	see	VERB
taxlaw-2816	143	3	,	,	PUNCT
taxlaw-2816	143	4	e.g.	e.g.	ADV
taxlaw-2816	143	5	,	,	PUNCT
taxlaw-2816	143	6	i	i	PRON
taxlaw-2816	143	7	d.	d.	PROPN
taxlaw-2816	143	8	at	at	ADP
taxlaw-2816	143	9	315	315	NUM
taxlaw-2816	143	10	(	(	PUNCT
taxlaw-2816	143	11	conceding	concede	VERB
taxlaw-2816	143	12	that	that	SCONJ
taxlaw-2816	143	13	“	"	PUNCT
taxlaw-2816	143	14	[	[	X
taxlaw-2816	143	15	l]ike	l]ike	ADJ
taxlaw-2816	143	16	other	other	ADJ
taxlaw-2816	143	17	bright	bright	ADJ
taxlaw-2816	143	18	-	-	PUNCT
taxlaw-2816	143	19	line	line	NOUN
taxlaw-2816	143	20	tests	test	NOUN
taxlaw-2816	143	21	,	,	PUNCT
taxlaw-2816	143	22	the	the	DET
taxlaw-2816	143	23	bellas	bellas	PROPN
taxlaw-2816	143	24	hess	hess	PROPN
taxlaw-2816	143	25	rule	rule	NOUN
taxlaw-2816	143	26	appears	appear	VERB
taxlaw-2816	143	27	artificial	artificial	ADJ
taxlaw-2816	143	28	at	at	ADP
taxlaw-2816	143	29	its	its	PRON
taxlaw-2816	143	30	edges	edge	NOUN
taxlaw-2816	143	31	”	"	PUNCT
taxlaw-2816	143	32	)	)	PUNCT
taxlaw-2816	143	33	.	.	PUNCT
taxlaw-2816	144	1	28	28	NUM
taxlaw-2816	144	2	see	see	VERB
taxlaw-2816	144	3	u.s	u.s	PROPN
taxlaw-2816	144	4	.	.	PROPN
taxlaw-2816	144	5	census	census	PROPN
taxlaw-2816	144	6	bureau	bureau	PROPN
taxlaw-2816	144	7	,	,	PUNCT
taxlaw-2816	144	8	u.s	u.s	PROPN
taxlaw-2816	144	9	.	.	PROPN
taxlaw-2816	144	10	dep’t	dep’t	PROPN
taxlaw-2816	144	11	of	of	ADP
taxlaw-2816	144	12	commerce	commerce	PROPN
taxlaw-2816	144	13	,	,	PUNCT
taxlaw-2816	144	14	2010	2010	NUM
taxlaw-2816	144	15	e	e	NOUN
taxlaw-2816	144	16	-	-	NOUN
taxlaw-2816	144	17	commerce	commerce	NOUN
taxlaw-2816	144	18	multisector	multisector	NOUN
taxlaw-2816	144	19	data	datum	NOUN
taxlaw-2816	144	20	tables	table	NOUN
taxlaw-2816	144	21	(	(	PUNCT
taxlaw-2816	144	22	released	release	VERB
taxlaw-2816	144	23	may	may	PROPN
taxlaw-2816	144	24	10	10	NUM
taxlaw-2816	144	25	,	,	PUNCT
taxlaw-2816	144	26	2012	2012	NUM
taxlaw-2816	144	27	)	)	PUNCT
taxlaw-2816	144	28	at	at	ADP
taxlaw-2816	144	29	historical	historical	ADJ
taxlaw-2816	144	30	table	table	NOUN
taxlaw-2816	144	31	5	5	NUM
taxlaw-2816	144	32	,	,	PUNCT
taxlaw-2816	144	33	“	"	PUNCT
taxlaw-2816	144	34	u.s	u.s	PROPN
taxlaw-2816	144	35	.	.	PROPN
taxlaw-2816	144	36	retail	retail	ADJ
taxlaw-2816	144	37	trade	trade	NOUN
taxlaw-2816	144	38	sales	sale	NOUN
taxlaw-2816	144	39	–	–	PUNCT
taxlaw-2816	144	40	total	total	NOUN
taxlaw-2816	144	41	&	&	CCONJ
taxlaw-2816	144	42	e	e	NOUN
taxlaw-2816	144	43	-	-	NOUN
taxlaw-2816	144	44	commerce	commerce	NOUN
taxlaw-2816	144	45	:	:	PUNCT
taxlaw-2816	144	46	1998–2010	1998–2010	NUM
taxlaw-2816	144	47	,	,	PUNCT
taxlaw-2816	144	48	”	"	PUNCT
taxlaw-2816	144	49	available	available	ADJ
taxlaw-2816	144	50	at	at	ADP
taxlaw-2816	144	51	http://www.census.gov/econ/estats/2010/all2010tables.html	http://www.census.gov/econ/estats/2010/all2010tables.html	PROPN
taxlaw-2816	144	52	(	(	PUNCT
taxlaw-2816	144	53	showing	show	VERB
taxlaw-2816	144	54	total	total	ADJ
taxlaw-2816	144	55	u.s	u.s	PROPN
taxlaw-2816	144	56	.	.	PROPN
taxlaw-2816	144	57	e	e	PROPN
taxlaw-2816	144	58	-	-	PROPN
taxlaw-2816	144	59	commerce	commerce	NOUN
taxlaw-2816	144	60	retail	retail	ADJ
taxlaw-2816	144	61	trade	trade	NOUN
taxlaw-2816	144	62	at	at	ADP
taxlaw-2816	144	63	$	$	SYM
taxlaw-2816	144	64	74.2	74.2	NUM
taxlaw-2816	144	65	billion	billion	NUM
taxlaw-2816	144	66	in	in	ADP
taxlaw-2816	144	67	2004	2004	NUM
taxlaw-2816	144	68	and	and	CCONJ
taxlaw-2816	144	69	$	$	SYM
taxlaw-2816	144	70	168.9	168.9	NUM
taxlaw-2816	144	71	billion	billion	NUM
taxlaw-2816	144	72	in	in	ADP
taxlaw-2816	144	73	2010	2010	NUM
taxlaw-2816	144	74	)	)	PUNCT
taxlaw-2816	144	75	.	.	PUNCT
taxlaw-2816	145	1	144	144	NUM
taxlaw-2816	145	2	columbia	columbia	PROPN
taxlaw-2816	145	3	journal	journal	PROPN
taxlaw-2816	145	4	of	of	ADP
taxlaw-2816	145	5	tax	tax	NOUN
taxlaw-2816	145	6	law	law	NOUN
taxlaw-2816	145	7	[	[	X
taxlaw-2816	145	8	vol	vol	NOUN
taxlaw-2816	145	9	.	.	PUNCT
taxlaw-2816	146	1	4:136	4:136	NUM
taxlaw-2816	146	2	sales	sale	NOUN
taxlaw-2816	146	3	tax.29	tax.29	NOUN
taxlaw-2816	146	4	in	in	ADP
taxlaw-2816	146	5	addition	addition	NOUN
taxlaw-2816	146	6	,	,	PUNCT
taxlaw-2816	146	7	in	in	ADP
taxlaw-2816	146	8	the	the	DET
taxlaw-2816	146	9	wake	wake	NOUN
taxlaw-2816	146	10	of	of	ADP
taxlaw-2816	146	11	quill	quill	NOUN
taxlaw-2816	146	12	numerous	numerous	ADJ
taxlaw-2816	146	13	states	state	NOUN
taxlaw-2816	146	14	streamlined	streamline	VERB
taxlaw-2816	146	15	and	and	CCONJ
taxlaw-2816	146	16	coordinated	coordinate	VERB
taxlaw-2816	146	17	their	their	PRON
taxlaw-2816	146	18	sales	sale	NOUN
taxlaw-2816	146	19	tax	tax	NOUN
taxlaw-2816	146	20	statutes	statute	NOUN
taxlaw-2816	146	21	in	in	ADP
taxlaw-2816	146	22	an	an	DET
taxlaw-2816	146	23	attempt	attempt	NOUN
taxlaw-2816	146	24	to	to	PART
taxlaw-2816	146	25	convince	convince	VERB
taxlaw-2816	146	26	congress	congress	PROPN
taxlaw-2816	146	27	to	to	PART
taxlaw-2816	146	28	exercise	exercise	VERB
taxlaw-2816	146	29	its	its	PRON
taxlaw-2816	146	30	commerce	commerce	NOUN
taxlaw-2816	146	31	clause	clause	NOUN
taxlaw-2816	146	32	power	power	NOUN
taxlaw-2816	146	33	and	and	CCONJ
taxlaw-2816	146	34	overturn	overturn	VERB
taxlaw-2816	146	35	the	the	DET
taxlaw-2816	146	36	judicially	judicially	ADV
taxlaw-2816	146	37	created	create	VERB
taxlaw-2816	146	38	physical	physical	ADJ
taxlaw-2816	146	39	-	-	PUNCT
taxlaw-2816	146	40	presence	presence	NOUN
taxlaw-2816	146	41	standard.30	standard.30	NOUN
taxlaw-2816	146	42	in	in	ADP
taxlaw-2816	146	43	spite	spite	NOUN
taxlaw-2816	146	44	of	of	ADP
taxlaw-2816	146	45	these	these	DET
taxlaw-2816	146	46	efforts	effort	NOUN
taxlaw-2816	146	47	,	,	PUNCT
taxlaw-2816	146	48	however	however	ADV
taxlaw-2816	146	49	,	,	PUNCT
taxlaw-2816	146	50	congress	congress	PROPN
taxlaw-2816	146	51	has	have	AUX
taxlaw-2816	146	52	declined	decline	VERB
taxlaw-2816	146	53	to	to	PART
taxlaw-2816	146	54	act	act	VERB
taxlaw-2816	146	55	and	and	CCONJ
taxlaw-2816	146	56	physical	physical	ADJ
taxlaw-2816	146	57	presence	presence	NOUN
taxlaw-2816	146	58	remains	remain	VERB
taxlaw-2816	146	59	the	the	DET
taxlaw-2816	146	60	existing	exist	VERB
taxlaw-2816	146	61	standard	standard	NOUN
taxlaw-2816	146	62	for	for	SCONJ
taxlaw-2816	146	63	a	a	DET
taxlaw-2816	146	64	state	state	NOUN
taxlaw-2816	146	65	to	to	PART
taxlaw-2816	146	66	impose	impose	VERB
taxlaw-2816	146	67	a	a	DET
taxlaw-2816	146	68	sales	sale	NOUN
taxlaw-2816	146	69	tax	tax	NOUN
taxlaw-2816	146	70	collection	collection	NOUN
taxlaw-2816	146	71	obligation	obligation	NOUN
taxlaw-2816	146	72	on	on	ADP
taxlaw-2816	146	73	retailers	retailer	NOUN
taxlaw-2816	146	74	.	.	PUNCT
taxlaw-2816	147	1	2	2	X
taxlaw-2816	147	2	.	.	X
taxlaw-2816	147	3	substantial	substantial	ADJ
taxlaw-2816	147	4	nexus	nexus	NOUN
taxlaw-2816	147	5	in	in	ADP
taxlaw-2816	147	6	the	the	DET
taxlaw-2816	147	7	corporate	corporate	ADJ
taxlaw-2816	147	8	income	income	NOUN
taxlaw-2816	147	9	tax	tax	NOUN
taxlaw-2816	147	10	context	context	NOUN
taxlaw-2816	147	11	professor	professor	PROPN
taxlaw-2816	147	12	john	john	PROPN
taxlaw-2816	147	13	swain	swain	PROPN
taxlaw-2816	147	14	put	put	VERB
taxlaw-2816	147	15	it	it	PRON
taxlaw-2816	147	16	succinctly	succinctly	ADV
taxlaw-2816	147	17	when	when	SCONJ
taxlaw-2816	147	18	he	he	PRON
taxlaw-2816	147	19	wrote	write	VERB
taxlaw-2816	147	20	,	,	PUNCT
taxlaw-2816	147	21	“	"	PUNCT
taxlaw-2816	147	22	there	there	PRON
taxlaw-2816	147	23	is	be	VERB
taxlaw-2816	147	24	no	no	DET
taxlaw-2816	147	25	‘	'	PUNCT
taxlaw-2816	147	26	bellas	bellas	PROPN
taxlaw-2816	147	27	hess	hess	NOUN
taxlaw-2816	147	28	’	'	PUNCT
taxlaw-2816	147	29	of	of	ADP
taxlaw-2816	147	30	corporate	corporate	ADJ
taxlaw-2816	147	31	income	income	NOUN
taxlaw-2816	147	32	tax	tax	NOUN
taxlaw-2816	147	33	jurisprudence	jurisprudence	NOUN
taxlaw-2816	147	34	.	.	PUNCT
taxlaw-2816	148	1	”31	”31	PROPN
taxlaw-2816	149	1	in	in	ADP
taxlaw-2816	149	2	other	other	ADJ
taxlaw-2816	149	3	words	word	NOUN
taxlaw-2816	149	4	,	,	PUNCT
taxlaw-2816	149	5	no	no	DET
taxlaw-2816	149	6	u.s	u.s	PROPN
taxlaw-2816	149	7	.	.	PROPN
taxlaw-2816	149	8	supreme	supreme	PROPN
taxlaw-2816	149	9	court	court	PROPN
taxlaw-2816	149	10	case	case	NOUN
taxlaw-2816	149	11	expressly	expressly	ADV
taxlaw-2816	149	12	sets	set	VERB
taxlaw-2816	149	13	forth	forth	ADP
taxlaw-2816	149	14	a	a	DET
taxlaw-2816	149	15	nexus	nexus	NOUN
taxlaw-2816	149	16	standard	standard	NOUN
taxlaw-2816	149	17	for	for	ADP
taxlaw-2816	149	18	the	the	DET
taxlaw-2816	149	19	corporate	corporate	ADJ
taxlaw-2816	149	20	income	income	NOUN
taxlaw-2816	149	21	tax	tax	NOUN
taxlaw-2816	149	22	,	,	PUNCT
taxlaw-2816	149	23	as	as	SCONJ
taxlaw-2816	149	24	bellas	bellas	PROPN
taxlaw-2816	149	25	hess	hess	PROPN
taxlaw-2816	149	26	did	do	VERB
taxlaw-2816	149	27	for	for	ADP
taxlaw-2816	149	28	the	the	DET
taxlaw-2816	149	29	sales	sale	NOUN
taxlaw-2816	149	30	tax.32	tax.32	NOUN
taxlaw-2816	149	31	while	while	SCONJ
taxlaw-2816	149	32	the	the	DET
taxlaw-2816	149	33	supreme	supreme	PROPN
taxlaw-2816	149	34	court	court	PROPN
taxlaw-2816	149	35	in	in	ADP
taxlaw-2816	149	36	quill	quill	PROPN
taxlaw-2816	149	37	intimated	intimate	VERB
taxlaw-2816	149	38	that	that	SCONJ
taxlaw-2816	149	39	the	the	DET
taxlaw-2816	149	40	physical	physical	ADJ
taxlaw-2816	149	41	-	-	PUNCT
taxlaw-2816	149	42	presence	presence	NOUN
taxlaw-2816	149	43	standard	standard	NOUN
taxlaw-2816	149	44	applies	apply	VERB
taxlaw-2816	149	45	only	only	ADV
taxlaw-2816	149	46	in	in	ADP
taxlaw-2816	149	47	the	the	DET
taxlaw-2816	149	48	sales	sale	NOUN
taxlaw-2816	149	49	tax	tax	NOUN
taxlaw-2816	149	50	context,33	context,33	NOUN
taxlaw-2816	149	51	it	it	PRON
taxlaw-2816	149	52	did	do	AUX
taxlaw-2816	149	53	not	not	PART
taxlaw-2816	149	54	expressly	expressly	ADV
taxlaw-2816	149	55	state	state	VERB
taxlaw-2816	149	56	this	this	DET
taxlaw-2816	149	57	limitation.34	limitation.34	NOUN
taxlaw-2816	149	58	thus	thus	ADV
taxlaw-2816	149	59	,	,	PUNCT
taxlaw-2816	149	60	state	state	NOUN
taxlaw-2816	149	61	courts	court	NOUN
taxlaw-2816	149	62	have	have	AUX
taxlaw-2816	149	63	been	be	AUX
taxlaw-2816	149	64	left	leave	VERB
taxlaw-2816	149	65	to	to	PART
taxlaw-2816	149	66	divine	divine	VERB
taxlaw-2816	149	67	the	the	DET
taxlaw-2816	149	68	supreme	supreme	PROPN
taxlaw-2816	149	69	court	court	PROPN
taxlaw-2816	149	70	’s	’s	PART
taxlaw-2816	149	71	intention	intention	NOUN
taxlaw-2816	149	72	with	with	ADP
taxlaw-2816	149	73	respect	respect	NOUN
taxlaw-2816	149	74	to	to	ADP
taxlaw-2816	149	75	whether	whether	SCONJ
taxlaw-2816	149	76	the	the	DET
taxlaw-2816	149	77	physicalpresence	physicalpresence	NOUN
taxlaw-2816	149	78	standard	standard	PROPN
taxlaw-2816	149	79	applies	apply	VERB
taxlaw-2816	149	80	outside	outside	ADP
taxlaw-2816	149	81	the	the	DET
taxlaw-2816	149	82	sales	sale	NOUN
taxlaw-2816	149	83	tax	tax	NOUN
taxlaw-2816	149	84	context	context	NOUN
taxlaw-2816	149	85	.	.	PUNCT
taxlaw-2816	150	1	generally	generally	ADV
taxlaw-2816	150	2	speaking	speak	VERB
taxlaw-2816	150	3	,	,	PUNCT
taxlaw-2816	150	4	state	state	NOUN
taxlaw-2816	150	5	courts	court	NOUN
taxlaw-2816	150	6	have	have	AUX
taxlaw-2816	150	7	read	read	VERB
taxlaw-2816	150	8	quill	quill	NOUN
taxlaw-2816	150	9	as	as	ADP
taxlaw-2816	150	10	limiting	limit	VERB
taxlaw-2816	150	11	the	the	DET
taxlaw-2816	150	12	standard	standard	NOUN
taxlaw-2816	150	13	to	to	ADP
taxlaw-2816	150	14	the	the	DET
taxlaw-2816	150	15	sales	sale	NOUN
taxlaw-2816	150	16	tax	tax	NOUN
taxlaw-2816	150	17	.	.	PUNCT
taxlaw-2816	151	1	my	my	PRON
taxlaw-2816	151	2	purpose	purpose	NOUN
taxlaw-2816	151	3	in	in	ADP
taxlaw-2816	151	4	29	29	NUM
taxlaw-2816	151	5	see	see	NOUN
taxlaw-2816	151	6	,	,	PUNCT
taxlaw-2816	151	7	e.g.	e.g.	ADV
taxlaw-2816	151	8	,	,	PUNCT
taxlaw-2816	151	9	n.y	n.y	PROPN
taxlaw-2816	151	10	.	.	PROPN
taxlaw-2816	151	11	tax	tax	NOUN
taxlaw-2816	151	12	law	law	NOUN
taxlaw-2816	151	13	§	§	PROPN
taxlaw-2816	151	14	1101(b)(8)(vi	1101(b)(8)(vi	NUM
taxlaw-2816	151	15	)	)	PUNCT
taxlaw-2816	151	16	(	(	PUNCT
taxlaw-2816	151	17	mckinney	mckinney	PROPN
taxlaw-2816	151	18	2012	2012	NUM
taxlaw-2816	151	19	)	)	PUNCT
taxlaw-2816	151	20	(	(	PUNCT
taxlaw-2816	151	21	new	new	PROPN
taxlaw-2816	151	22	york	york	PROPN
taxlaw-2816	151	23	’s	’s	PART
taxlaw-2816	151	24	“	"	PUNCT
taxlaw-2816	151	25	amazon	amazon	NOUN
taxlaw-2816	151	26	law	law	NOUN
taxlaw-2816	151	27	”	"	PUNCT
taxlaw-2816	151	28	)	)	PUNCT
taxlaw-2816	151	29	;	;	PUNCT
taxlaw-2816	151	30	colo	colo	PROPN
taxlaw-2816	151	31	.	.	PUNCT
taxlaw-2816	152	1	rev	rev	PROPN
taxlaw-2816	152	2	.	.	PROPN
taxlaw-2816	152	3	stat	stat	PROPN
taxlaw-2816	152	4	.	.	PUNCT
taxlaw-2816	153	1	§	§	PROPN
taxlaw-2816	153	2	39	39	NUM
taxlaw-2816	153	3	-	-	SYM
taxlaw-2816	153	4	26	26	NUM
taxlaw-2816	153	5	-	-	PUNCT
taxlaw-2816	153	6	102(3)(b)(ii	102(3)(b)(ii	NUM
taxlaw-2816	153	7	)	)	PUNCT
taxlaw-2816	153	8	(	(	PUNCT
taxlaw-2816	153	9	2011	2011	NUM
taxlaw-2816	153	10	)	)	PUNCT
taxlaw-2816	153	11	(	(	PUNCT
taxlaw-2816	153	12	colorado	colorado	PROPN
taxlaw-2816	153	13	’s	’s	PART
taxlaw-2816	153	14	use	use	NOUN
taxlaw-2816	153	15	tax	tax	NOUN
taxlaw-2816	153	16	reporting	reporting	NOUN
taxlaw-2816	153	17	statute	statute	NOUN
taxlaw-2816	153	18	)	)	PUNCT
taxlaw-2816	153	19	;	;	PUNCT
taxlaw-2816	153	20	cal	cal	X
taxlaw-2816	153	21	.	.	PUNCT
taxlaw-2816	154	1	rev	rev	PROPN
taxlaw-2816	154	2	.	.	PROPN
taxlaw-2816	154	3	&	&	CCONJ
taxlaw-2816	154	4	tax	tax	PROPN
taxlaw-2816	154	5	code	code	NOUN
taxlaw-2816	154	6	§	§	PROPN
taxlaw-2816	154	7	6203(c)(1	6203(c)(1	NUM
taxlaw-2816	154	8	)	)	PUNCT
taxlaw-2816	154	9	(	(	PUNCT
taxlaw-2816	154	10	west	west	NOUN
taxlaw-2816	154	11	2011	2011	NUM
taxlaw-2816	154	12	)	)	PUNCT
taxlaw-2816	154	13	(	(	PUNCT
taxlaw-2816	154	14	california	california	PROPN
taxlaw-2816	154	15	’s	’s	PART
taxlaw-2816	154	16	“	"	PUNCT
taxlaw-2816	154	17	affiliate	affiliate	NOUN
taxlaw-2816	154	18	nexus	nexus	NOUN
taxlaw-2816	154	19	”	"	PUNCT
taxlaw-2816	154	20	statute	statute	NOUN
taxlaw-2816	154	21	)	)	PUNCT
taxlaw-2816	154	22	.	.	PUNCT
taxlaw-2816	155	1	30	30	NUM
taxlaw-2816	155	2	following	follow	VERB
taxlaw-2816	155	3	quill	quill	NOUN
taxlaw-2816	156	1	,	,	PUNCT
taxlaw-2816	156	2	several	several	ADJ
taxlaw-2816	156	3	states	state	NOUN
taxlaw-2816	156	4	joined	join	VERB
taxlaw-2816	156	5	together	together	ADV
taxlaw-2816	156	6	to	to	PART
taxlaw-2816	156	7	make	make	VERB
taxlaw-2816	156	8	their	their	PRON
taxlaw-2816	156	9	sales	sale	NOUN
taxlaw-2816	156	10	tax	tax	NOUN
taxlaw-2816	156	11	statutes	statute	NOUN
taxlaw-2816	156	12	more	more	ADV
taxlaw-2816	156	13	uniform	uniform	NOUN
taxlaw-2816	156	14	and	and	CCONJ
taxlaw-2816	156	15	simple	simple	ADJ
taxlaw-2816	156	16	,	,	PUNCT
taxlaw-2816	156	17	thereby	thereby	ADV
taxlaw-2816	156	18	hoping	hope	VERB
taxlaw-2816	156	19	to	to	PART
taxlaw-2816	156	20	refute	refute	VERB
taxlaw-2816	156	21	one	one	NUM
taxlaw-2816	156	22	of	of	ADP
taxlaw-2816	156	23	the	the	DET
taxlaw-2816	156	24	supreme	supreme	PROPN
taxlaw-2816	156	25	court	court	PROPN
taxlaw-2816	156	26	’s	’s	PART
taxlaw-2816	156	27	rationales	rationale	NOUN
taxlaw-2816	156	28	for	for	ADP
taxlaw-2816	156	29	upholding	uphold	VERB
taxlaw-2816	156	30	the	the	DET
taxlaw-2816	156	31	physical	physical	ADJ
taxlaw-2816	156	32	-	-	PUNCT
taxlaw-2816	156	33	presence	presence	NOUN
taxlaw-2816	156	34	standard	standard	NOUN
taxlaw-2816	156	35	in	in	ADP
taxlaw-2816	156	36	quill	quill	NOUN
taxlaw-2816	156	37	—	—	PUNCT
taxlaw-2816	156	38	the	the	DET
taxlaw-2816	156	39	“	"	PUNCT
taxlaw-2816	156	40	virtual	virtual	ADJ
taxlaw-2816	156	41	welter	welter	NOUN
taxlaw-2816	156	42	of	of	ADP
taxlaw-2816	156	43	complicated	complicated	ADJ
taxlaw-2816	156	44	obligations	obligation	NOUN
taxlaw-2816	156	45	”	"	PUNCT
taxlaw-2816	156	46	making	make	VERB
taxlaw-2816	156	47	up	up	ADP
taxlaw-2816	156	48	the	the	DET
taxlaw-2816	156	49	state	state	NOUN
taxlaw-2816	156	50	and	and	CCONJ
taxlaw-2816	156	51	local	local	ADJ
taxlaw-2816	156	52	sales	sale	NOUN
taxlaw-2816	156	53	tax	tax	NOUN
taxlaw-2816	156	54	system	system	NOUN
taxlaw-2816	156	55	in	in	ADP
taxlaw-2816	156	56	the	the	DET
taxlaw-2816	156	57	united	united	PROPN
taxlaw-2816	156	58	states	states	PROPN
taxlaw-2816	156	59	.	.	PUNCT
taxlaw-2816	157	1	quill	quill	NOUN
taxlaw-2816	157	2	,	,	PUNCT
taxlaw-2816	157	3	504	504	NUM
taxlaw-2816	157	4	u.s	u.s	PROPN
taxlaw-2816	157	5	.	.	PROPN
taxlaw-2816	157	6	at	at	ADP
taxlaw-2816	157	7	313	313	NUM
taxlaw-2816	157	8	n.6	n.6	NOUN
taxlaw-2816	157	9	.	.	PUNCT
taxlaw-2816	158	1	these	these	DET
taxlaw-2816	158	2	efforts	effort	NOUN
taxlaw-2816	158	3	resulted	result	VERB
taxlaw-2816	158	4	in	in	ADP
taxlaw-2816	158	5	the	the	DET
taxlaw-2816	158	6	streamlined	streamlined	ADJ
taxlaw-2816	158	7	sales	sale	NOUN
taxlaw-2816	158	8	&	&	CCONJ
taxlaw-2816	158	9	use	use	VERB
taxlaw-2816	158	10	tax	tax	NOUN
taxlaw-2816	158	11	agreement	agreement	NOUN
taxlaw-2816	158	12	.	.	PUNCT
taxlaw-2816	159	1	see	see	VERB
taxlaw-2816	159	2	infra	infra	NOUN
taxlaw-2816	159	3	note	note	VERB
taxlaw-2816	159	4	107	107	NUM
taxlaw-2816	159	5	;	;	PUNCT
taxlaw-2816	159	6	see	see	VERB
taxlaw-2816	159	7	also	also	ADV
taxlaw-2816	159	8	streamlined	streamline	VERB
taxlaw-2816	159	9	sales	sale	NOUN
taxlaw-2816	159	10	tax	tax	NOUN
taxlaw-2816	159	11	governing	governing	NOUN
taxlaw-2816	159	12	board	board	PROPN
taxlaw-2816	159	13	,	,	PUNCT
taxlaw-2816	159	14	inc	inc	PROPN
taxlaw-2816	159	15	.	.	PROPN
taxlaw-2816	159	16	,	,	PUNCT
taxlaw-2816	159	17	http://www.streamlinedsalestax.org/index.php?page=about-us	http://www.streamlinedsalestax.org/index.php?page=about-us	PROPN
taxlaw-2816	159	18	(	(	PUNCT
taxlaw-2816	159	19	last	last	ADV
taxlaw-2816	159	20	visited	visit	VERB
taxlaw-2816	159	21	aug	aug	PROPN
taxlaw-2816	159	22	.	.	PROPN
taxlaw-2816	159	23	14	14	NUM
taxlaw-2816	159	24	,	,	PUNCT
taxlaw-2816	159	25	2012	2012	NUM
taxlaw-2816	159	26	)	)	PUNCT
taxlaw-2816	159	27	(	(	PUNCT
taxlaw-2816	159	28	“	"	PUNCT
taxlaw-2816	159	29	the	the	DET
taxlaw-2816	159	30	goal	goal	NOUN
taxlaw-2816	159	31	of	of	ADP
taxlaw-2816	159	32	this	this	DET
taxlaw-2816	159	33	effort	effort	NOUN
taxlaw-2816	159	34	is	be	AUX
taxlaw-2816	159	35	to	to	PART
taxlaw-2816	159	36	find	find	VERB
taxlaw-2816	159	37	solutions	solution	NOUN
taxlaw-2816	159	38	for	for	ADP
taxlaw-2816	159	39	the	the	DET
taxlaw-2816	159	40	complexity	complexity	NOUN
taxlaw-2816	159	41	in	in	ADP
taxlaw-2816	159	42	state	state	NOUN
taxlaw-2816	159	43	sales	sale	NOUN
taxlaw-2816	159	44	tax	tax	NOUN
taxlaw-2816	159	45	systems	system	NOUN
taxlaw-2816	159	46	that	that	PRON
taxlaw-2816	159	47	resulted	result	VERB
taxlaw-2816	159	48	in	in	ADP
taxlaw-2816	159	49	the	the	DET
taxlaw-2816	159	50	u.s	u.s	PROPN
taxlaw-2816	159	51	.	.	PROPN
taxlaw-2816	159	52	supreme	supreme	PROPN
taxlaw-2816	159	53	court	court	PROPN
taxlaw-2816	159	54	holding	holding	NOUN
taxlaw-2816	159	55	(	(	PUNCT
taxlaw-2816	159	56	bellas	bellas	PROPN
taxlaw-2816	159	57	hess	hess	PROPN
taxlaw-2816	159	58	v.	v.	CCONJ
taxlaw-2816	159	59	illinois	illinois	PROPN
taxlaw-2816	159	60	and	and	CCONJ
taxlaw-2816	159	61	quill	quill	PROPN
taxlaw-2816	159	62	corp	corp	PROPN
taxlaw-2816	159	63	.	.	PROPN
taxlaw-2816	159	64	v.	v.	ADP
taxlaw-2816	159	65	north	north	PROPN
taxlaw-2816	159	66	dakota	dakota	PROPN
taxlaw-2816	159	67	)	)	PUNCT
taxlaw-2816	159	68	that	that	SCONJ
taxlaw-2816	159	69	a	a	DET
taxlaw-2816	159	70	state	state	NOUN
taxlaw-2816	159	71	may	may	AUX
taxlaw-2816	159	72	not	not	PART
taxlaw-2816	159	73	require	require	VERB
taxlaw-2816	159	74	a	a	DET
taxlaw-2816	159	75	seller	seller	NOUN
taxlaw-2816	159	76	that	that	PRON
taxlaw-2816	159	77	does	do	AUX
taxlaw-2816	159	78	not	not	PART
taxlaw-2816	159	79	have	have	VERB
taxlaw-2816	159	80	a	a	DET
taxlaw-2816	159	81	physical	physical	ADJ
taxlaw-2816	159	82	presence	presence	NOUN
taxlaw-2816	159	83	in	in	ADP
taxlaw-2816	159	84	the	the	DET
taxlaw-2816	159	85	state	state	NOUN
taxlaw-2816	159	86	to	to	PART
taxlaw-2816	159	87	collect	collect	VERB
taxlaw-2816	159	88	tax	tax	NOUN
taxlaw-2816	159	89	on	on	ADP
taxlaw-2816	159	90	sales	sale	NOUN
taxlaw-2816	159	91	into	into	ADP
taxlaw-2816	159	92	the	the	DET
taxlaw-2816	159	93	state	state	NOUN
taxlaw-2816	159	94	.	.	PUNCT
taxlaw-2816	159	95	”	"	PUNCT
taxlaw-2816	159	96	)	)	PUNCT
taxlaw-2816	159	97	;	;	PUNCT
taxlaw-2816	159	98	zelinsky	zelinsky	ADJ
taxlaw-2816	159	99	,	,	PUNCT
taxlaw-2816	159	100	supra	supra	ADJ
taxlaw-2816	159	101	note	note	NOUN
taxlaw-2816	159	102	1	1	NUM
taxlaw-2816	159	103	,	,	PUNCT
taxlaw-2816	159	104	at	at	ADP
taxlaw-2816	159	105	38–39	38–39	NUM
taxlaw-2816	159	106	(	(	PUNCT
taxlaw-2816	159	107	“	"	PUNCT
taxlaw-2816	159	108	[	[	X
taxlaw-2816	159	109	a	a	X
taxlaw-2816	159	110	]	]	X
taxlaw-2816	159	111	fundamental	fundamental	ADJ
taxlaw-2816	159	112	goal	goal	NOUN
taxlaw-2816	159	113	of	of	ADP
taxlaw-2816	159	114	the	the	DET
taxlaw-2816	159	115	[	[	X
taxlaw-2816	159	116	streamlined	streamlined	ADJ
taxlaw-2816	159	117	sales	sale	NOUN
taxlaw-2816	159	118	&	&	CCONJ
taxlaw-2816	159	119	use	use	VERB
taxlaw-2816	159	120	tax	tax	NOUN
taxlaw-2816	159	121	]	]	PUNCT
taxlaw-2816	159	122	project	project	NOUN
taxlaw-2816	159	123	is	be	AUX
taxlaw-2816	159	124	to	to	PART
taxlaw-2816	159	125	persuade	persuade	VERB
taxlaw-2816	159	126	congress	congress	PROPN
taxlaw-2816	159	127	that	that	SCONJ
taxlaw-2816	159	128	the	the	DET
taxlaw-2816	159	129	states	state	NOUN
taxlaw-2816	159	130	participating	participate	VERB
taxlaw-2816	159	131	in	in	ADP
taxlaw-2816	159	132	the	the	DET
taxlaw-2816	159	133	project	project	NOUN
taxlaw-2816	159	134	have	have	AUX
taxlaw-2816	159	135	made	make	VERB
taxlaw-2816	159	136	it	it	PRON
taxlaw-2816	159	137	easier	easy	ADJ
taxlaw-2816	159	138	for	for	SCONJ
taxlaw-2816	159	139	firms	firm	NOUN
taxlaw-2816	159	140	to	to	PART
taxlaw-2816	159	141	comply	comply	VERB
taxlaw-2816	159	142	with	with	ADP
taxlaw-2816	159	143	such	such	ADJ
taxlaw-2816	159	144	states	state	NOUN
taxlaw-2816	159	145	’	'	PUNCT
taxlaw-2816	159	146	sales	sale	NOUN
taxlaw-2816	159	147	and	and	CCONJ
taxlaw-2816	159	148	use	use	VERB
taxlaw-2816	159	149	tax	tax	NOUN
taxlaw-2816	159	150	laws	law	NOUN
taxlaw-2816	159	151	.	.	PUNCT
taxlaw-2816	159	152	”	"	PUNCT
taxlaw-2816	159	153	)	)	PUNCT
taxlaw-2816	159	154	.	.	PUNCT
taxlaw-2816	160	1	31	31	NUM
taxlaw-2816	160	2	john	john	PROPN
taxlaw-2816	160	3	swain	swain	PROPN
taxlaw-2816	160	4	,	,	PUNCT
taxlaw-2816	160	5	state	state	NOUN
taxlaw-2816	160	6	income	income	NOUN
taxlaw-2816	160	7	tax	tax	NOUN
taxlaw-2816	160	8	jurisdiction	jurisdiction	NOUN
taxlaw-2816	160	9	:	:	PUNCT
taxlaw-2816	160	10	a	a	DET
taxlaw-2816	160	11	jurisprudential	jurisprudential	ADJ
taxlaw-2816	160	12	and	and	CCONJ
taxlaw-2816	160	13	policy	policy	NOUN
taxlaw-2816	160	14	perspective	perspective	NOUN
taxlaw-2816	160	15	,	,	PUNCT
taxlaw-2816	160	16	45	45	NUM
taxlaw-2816	160	17	wm	wm	PROPN
taxlaw-2816	160	18	.	.	PROPN
taxlaw-2816	160	19	&	&	CCONJ
taxlaw-2816	160	20	mary	mary	PROPN
taxlaw-2816	160	21	l.	l.	PROPN
taxlaw-2816	160	22	rev	rev	PROPN
taxlaw-2816	160	23	.	.	PROPN
taxlaw-2816	160	24	319	319	NUM
taxlaw-2816	160	25	,	,	PUNCT
taxlaw-2816	160	26	363	363	NUM
taxlaw-2816	160	27	(	(	PUNCT
taxlaw-2816	160	28	2003	2003	NUM
taxlaw-2816	160	29	)	)	PUNCT
taxlaw-2816	160	30	.	.	PUNCT
taxlaw-2816	161	1	32	32	NUM
taxlaw-2816	162	1	perhaps	perhaps	ADV
taxlaw-2816	162	2	one	one	NUM
taxlaw-2816	162	3	reason	reason	NOUN
taxlaw-2816	162	4	for	for	ADP
taxlaw-2816	162	5	the	the	DET
taxlaw-2816	162	6	absence	absence	NOUN
taxlaw-2816	162	7	of	of	ADP
taxlaw-2816	162	8	a	a	DET
taxlaw-2816	162	9	controlling	control	VERB
taxlaw-2816	162	10	supreme	supreme	PROPN
taxlaw-2816	162	11	court	court	PROPN
taxlaw-2816	162	12	decision	decision	NOUN
taxlaw-2816	162	13	with	with	ADP
taxlaw-2816	162	14	respect	respect	NOUN
taxlaw-2816	162	15	to	to	ADP
taxlaw-2816	162	16	corporate	corporate	ADJ
taxlaw-2816	162	17	income	income	NOUN
taxlaw-2816	162	18	tax	tax	NOUN
taxlaw-2816	162	19	jurisdiction	jurisdiction	NOUN
taxlaw-2816	162	20	is	be	AUX
taxlaw-2816	162	21	the	the	DET
taxlaw-2816	162	22	existence	existence	NOUN
taxlaw-2816	162	23	of	of	ADP
taxlaw-2816	162	24	p.l	p.l	PROPN
taxlaw-2816	162	25	.	.	PROPN
taxlaw-2816	162	26	86	86	NUM
taxlaw-2816	162	27	-	-	SYM
taxlaw-2816	162	28	272	272	NUM
taxlaw-2816	162	29	(	(	PUNCT
taxlaw-2816	162	30	the	the	DET
taxlaw-2816	162	31	interstate	interstate	ADJ
taxlaw-2816	162	32	income	income	NOUN
taxlaw-2816	162	33	act	act	NOUN
taxlaw-2816	162	34	of	of	ADP
taxlaw-2816	162	35	1959	1959	NUM
taxlaw-2816	162	36	)	)	PUNCT
taxlaw-2816	162	37	,	,	PUNCT
taxlaw-2816	162	38	which	which	PRON
taxlaw-2816	162	39	prohibits	prohibit	VERB
taxlaw-2816	162	40	states	state	NOUN
taxlaw-2816	162	41	from	from	ADP
taxlaw-2816	162	42	imposing	impose	VERB
taxlaw-2816	162	43	their	their	PRON
taxlaw-2816	162	44	income	income	NOUN
taxlaw-2816	162	45	tax	tax	NOUN
taxlaw-2816	162	46	on	on	ADP
taxlaw-2816	162	47	retailers	retailer	NOUN
taxlaw-2816	162	48	whose	whose	DET
taxlaw-2816	162	49	only	only	ADJ
taxlaw-2816	162	50	contact	contact	NOUN
taxlaw-2816	162	51	with	with	ADP
taxlaw-2816	162	52	a	a	DET
taxlaw-2816	162	53	state	state	NOUN
taxlaw-2816	162	54	is	be	AUX
taxlaw-2816	162	55	to	to	PART
taxlaw-2816	162	56	solicit	solicit	VERB
taxlaw-2816	162	57	the	the	DET
taxlaw-2816	162	58	sale	sale	NOUN
taxlaw-2816	162	59	of	of	ADP
taxlaw-2816	162	60	tangible	tangible	ADJ
taxlaw-2816	162	61	personal	personal	ADJ
taxlaw-2816	162	62	property	property	NOUN
taxlaw-2816	162	63	.	.	PUNCT
taxlaw-2816	163	1	pub	pub	NOUN
taxlaw-2816	163	2	.	.	PUNCT
taxlaw-2816	164	1	l.	l.	PROPN
taxlaw-2816	164	2	86	86	NUM
taxlaw-2816	164	3	-	-	SYM
taxlaw-2816	164	4	272	272	NUM
taxlaw-2816	164	5	,	,	PUNCT
taxlaw-2816	164	6	73	73	NUM
taxlaw-2816	164	7	stat	stat	NOUN
taxlaw-2816	164	8	.	.	PUNCT
taxlaw-2816	165	1	555	555	NUM
taxlaw-2816	165	2	(	(	PUNCT
taxlaw-2816	165	3	1959	1959	NUM
taxlaw-2816	165	4	)	)	PUNCT
taxlaw-2816	165	5	(	(	PUNCT
taxlaw-2816	165	6	codified	codify	VERB
taxlaw-2816	165	7	at	at	ADP
taxlaw-2816	165	8	15	15	NUM
taxlaw-2816	165	9	u.s.c	u.s.c	NOUN
taxlaw-2816	165	10	.	.	PUNCT
taxlaw-2816	166	1	§	§	PROPN
taxlaw-2816	166	2	§	§	PROPN
taxlaw-2816	166	3	381–384	381–384	NUM
taxlaw-2816	166	4	(	(	PUNCT
taxlaw-2816	166	5	2012	2012	NUM
taxlaw-2816	166	6	)	)	PUNCT
taxlaw-2816	166	7	)	)	PUNCT
taxlaw-2816	166	8	.	.	PUNCT
taxlaw-2816	167	1	33	33	NUM
taxlaw-2816	167	2	again	again	ADV
taxlaw-2816	167	3	,	,	PUNCT
taxlaw-2816	167	4	i	i	PRON
taxlaw-2816	167	5	am	be	AUX
taxlaw-2816	167	6	using	use	VERB
taxlaw-2816	167	7	“	"	PUNCT
taxlaw-2816	167	8	sales	sale	NOUN
taxlaw-2816	167	9	tax	tax	NOUN
taxlaw-2816	167	10	”	"	PUNCT
taxlaw-2816	167	11	as	as	ADP
taxlaw-2816	167	12	shorthand	shorthand	NOUN
taxlaw-2816	167	13	for	for	ADP
taxlaw-2816	167	14	sales	sale	NOUN
taxlaw-2816	167	15	and	and	CCONJ
taxlaw-2816	167	16	use	use	VERB
taxlaw-2816	167	17	tax	tax	NOUN
taxlaw-2816	167	18	.	.	PUNCT
taxlaw-2816	168	1	see	see	VERB
taxlaw-2816	168	2	supra	supra	PROPN
taxlaw-2816	168	3	note	note	PROPN
taxlaw-2816	168	4	12	12	NUM
taxlaw-2816	168	5	.	.	PUNCT
taxlaw-2816	169	1	34	34	NUM
taxlaw-2816	169	2	see	see	VERB
taxlaw-2816	169	3	quill	quill	NOUN
taxlaw-2816	169	4	,	,	PUNCT
taxlaw-2816	169	5	504	504	NUM
taxlaw-2816	169	6	u.s	u.s	PROPN
taxlaw-2816	169	7	.	.	PROPN
taxlaw-2816	169	8	at	at	ADP
taxlaw-2816	169	9	314	314	NUM
taxlaw-2816	169	10	(	(	PUNCT
taxlaw-2816	169	11	“	"	PUNCT
taxlaw-2816	169	12	although	although	SCONJ
taxlaw-2816	169	13	we	we	PRON
taxlaw-2816	169	14	have	have	AUX
taxlaw-2816	169	15	not	not	PART
taxlaw-2816	169	16	,	,	PUNCT
taxlaw-2816	169	17	in	in	ADP
taxlaw-2816	169	18	our	our	PRON
taxlaw-2816	169	19	review	review	NOUN
taxlaw-2816	169	20	of	of	ADP
taxlaw-2816	169	21	other	other	ADJ
taxlaw-2816	169	22	types	type	NOUN
taxlaw-2816	169	23	of	of	ADP
taxlaw-2816	169	24	taxes	taxis	NOUN
taxlaw-2816	169	25	,	,	PUNCT
taxlaw-2816	169	26	articulated	articulate	VERB
taxlaw-2816	169	27	the	the	DET
taxlaw-2816	169	28	same	same	ADJ
taxlaw-2816	169	29	physical	physical	ADJ
taxlaw-2816	169	30	-	-	PUNCT
taxlaw-2816	169	31	presence	presence	NOUN
taxlaw-2816	169	32	requirement	requirement	NOUN
taxlaw-2816	169	33	that	that	PRON
taxlaw-2816	169	34	bellas	bellas	PROPN
taxlaw-2816	169	35	hess	hess	PROPN
taxlaw-2816	169	36	established	establish	VERB
taxlaw-2816	169	37	for	for	ADP
taxlaw-2816	169	38	sales	sale	NOUN
taxlaw-2816	169	39	and	and	CCONJ
taxlaw-2816	169	40	use	use	VERB
taxlaw-2816	169	41	taxes	taxis	NOUN
taxlaw-2816	169	42	,	,	PUNCT
taxlaw-2816	169	43	that	that	DET
taxlaw-2816	169	44	silence	silence	NOUN
taxlaw-2816	169	45	does	do	AUX
taxlaw-2816	169	46	not	not	PART
taxlaw-2816	169	47	imply	imply	VERB
taxlaw-2816	169	48	repudiation	repudiation	NOUN
taxlaw-2816	169	49	of	of	ADP
taxlaw-2816	169	50	the	the	DET
taxlaw-2816	169	51	bellas	bellas	PROPN
taxlaw-2816	169	52	hess	hess	PROPN
taxlaw-2816	169	53	rule	rule	NOUN
taxlaw-2816	169	54	.	.	PUNCT
taxlaw-2816	169	55	”	"	PUNCT
taxlaw-2816	169	56	)	)	PUNCT
taxlaw-2816	169	57	;	;	PUNCT
taxlaw-2816	169	58	i	i	PRON
taxlaw-2816	169	59	d.	d.	PROPN
taxlaw-2816	169	60	at	at	ADP
taxlaw-2816	169	61	317	317	NUM
taxlaw-2816	169	62	(	(	PUNCT
taxlaw-2816	169	63	“	"	PUNCT
taxlaw-2816	169	64	in	in	ADP
taxlaw-2816	169	65	sum	sum	NOUN
taxlaw-2816	169	66	,	,	PUNCT
taxlaw-2816	169	67	although	although	SCONJ
taxlaw-2816	169	68	in	in	ADP
taxlaw-2816	169	69	our	our	PRON
taxlaw-2816	169	70	cases	case	NOUN
taxlaw-2816	169	71	subsequent	subsequent	ADJ
taxlaw-2816	169	72	to	to	PART
taxlaw-2816	169	73	bellas	bellas	PROPN
taxlaw-2816	169	74	hess	hess	PROPN
taxlaw-2816	169	75	and	and	CCONJ
taxlaw-2816	169	76	concerning	concern	VERB
taxlaw-2816	169	77	other	other	ADJ
taxlaw-2816	169	78	types	type	NOUN
taxlaw-2816	169	79	of	of	ADP
taxlaw-2816	169	80	taxes	taxis	NOUN
taxlaw-2816	169	81	we	we	PRON
taxlaw-2816	169	82	have	have	AUX
taxlaw-2816	169	83	not	not	PART
taxlaw-2816	169	84	adopted	adopt	VERB
taxlaw-2816	169	85	a	a	DET
taxlaw-2816	169	86	similar	similar	ADJ
taxlaw-2816	169	87	bright	bright	ADJ
taxlaw-2816	169	88	-	-	PUNCT
taxlaw-2816	169	89	line	line	NOUN
taxlaw-2816	169	90	,	,	PUNCT
taxlaw-2816	169	91	physical	physical	ADJ
taxlaw-2816	169	92	-	-	PUNCT
taxlaw-2816	169	93	presence	presence	NOUN
taxlaw-2816	169	94	requirement	requirement	NOUN
taxlaw-2816	169	95	,	,	PUNCT
taxlaw-2816	169	96	our	our	PRON
taxlaw-2816	169	97	reasoning	reasoning	NOUN
taxlaw-2816	169	98	in	in	ADP
taxlaw-2816	169	99	those	those	DET
taxlaw-2816	169	100	cases	case	NOUN
taxlaw-2816	169	101	does	do	AUX
taxlaw-2816	169	102	not	not	PART
taxlaw-2816	169	103	compel	compel	VERB
taxlaw-2816	169	104	that	that	SCONJ
taxlaw-2816	169	105	we	we	PRON
taxlaw-2816	169	106	now	now	ADV
taxlaw-2816	169	107	reject	reject	VERB
taxlaw-2816	169	108	the	the	DET
taxlaw-2816	169	109	rule	rule	NOUN
taxlaw-2816	169	110	that	that	PRON
taxlaw-2816	169	111	bellas	bellas	PROPN
taxlaw-2816	169	112	hess	hess	PROPN
taxlaw-2816	169	113	established	establish	VERB
taxlaw-2816	169	114	in	in	ADP
taxlaw-2816	169	115	the	the	DET
taxlaw-2816	169	116	area	area	NOUN
taxlaw-2816	169	117	of	of	ADP
taxlaw-2816	169	118	sales	sale	NOUN
taxlaw-2816	169	119	and	and	CCONJ
taxlaw-2816	169	120	use	use	VERB
taxlaw-2816	169	121	taxes	taxis	NOUN
taxlaw-2816	169	122	.	.	PUNCT
taxlaw-2816	169	123	”	"	PUNCT
taxlaw-2816	169	124	)	)	PUNCT
taxlaw-2816	169	125	.	.	PUNCT
taxlaw-2816	170	1	2013	2013	NUM
taxlaw-2816	170	2	]	]	PUNCT
taxlaw-2816	170	3	sales	sale	NOUN
taxlaw-2816	170	4	tax	tax	NOUN
taxlaw-2816	170	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	170	6	145	145	NUM
taxlaw-2816	170	7	this	this	DET
taxlaw-2816	170	8	section	section	NOUN
taxlaw-2816	170	9	is	be	AUX
taxlaw-2816	170	10	not	not	PART
taxlaw-2816	170	11	to	to	PART
taxlaw-2816	170	12	justify	justify	VERB
taxlaw-2816	170	13	that	that	DET
taxlaw-2816	170	14	conclusion	conclusion	NOUN
taxlaw-2816	170	15	,	,	PUNCT
taxlaw-2816	170	16	as	as	SCONJ
taxlaw-2816	170	17	others	other	NOUN
taxlaw-2816	170	18	have	have	AUX
taxlaw-2816	170	19	already	already	ADV
taxlaw-2816	170	20	ably	ably	ADV
taxlaw-2816	170	21	done.35	done.35	ADJ
taxlaw-2816	170	22	instead	instead	ADV
taxlaw-2816	170	23	,	,	PUNCT
taxlaw-2816	170	24	my	my	PRON
taxlaw-2816	170	25	purpose	purpose	NOUN
taxlaw-2816	170	26	is	be	AUX
taxlaw-2816	170	27	only	only	ADV
taxlaw-2816	170	28	to	to	PART
taxlaw-2816	170	29	explain	explain	VERB
taxlaw-2816	170	30	that	that	SCONJ
taxlaw-2816	170	31	most	most	ADJ
taxlaw-2816	170	32	courts	court	NOUN
taxlaw-2816	170	33	have	have	AUX
taxlaw-2816	170	34	applied	apply	VERB
taxlaw-2816	170	35	a	a	DET
taxlaw-2816	170	36	different	different	ADJ
taxlaw-2816	170	37	nexus	nexus	NOUN
taxlaw-2816	170	38	standard	standard	NOUN
taxlaw-2816	170	39	for	for	ADP
taxlaw-2816	170	40	the	the	DET
taxlaw-2816	170	41	income	income	NOUN
taxlaw-2816	170	42	tax	tax	NOUN
taxlaw-2816	170	43	than	than	ADP
taxlaw-2816	170	44	for	for	ADP
taxlaw-2816	170	45	the	the	DET
taxlaw-2816	170	46	sales	sale	NOUN
taxlaw-2816	170	47	tax	tax	NOUN
taxlaw-2816	170	48	,	,	PUNCT
taxlaw-2816	170	49	thereby	thereby	ADV
taxlaw-2816	170	50	establishing	establish	VERB
taxlaw-2816	170	51	sales	sale	NOUN
taxlaw-2816	170	52	tax	tax	NOUN
taxlaw-2816	170	53	exceptionalism	exceptionalism	NOUN
taxlaw-2816	170	54	in	in	ADP
taxlaw-2816	170	55	the	the	DET
taxlaw-2816	170	56	jurisdictional	jurisdictional	ADJ
taxlaw-2816	170	57	context	context	NOUN
taxlaw-2816	170	58	.	.	PUNCT
taxlaw-2816	171	1	the	the	DET
taxlaw-2816	171	2	topic	topic	NOUN
taxlaw-2816	171	3	of	of	ADP
taxlaw-2816	171	4	corporate	corporate	ADJ
taxlaw-2816	171	5	income	income	NOUN
taxlaw-2816	171	6	tax	tax	NOUN
taxlaw-2816	171	7	jurisdiction	jurisdiction	NOUN
taxlaw-2816	171	8	has	have	AUX
taxlaw-2816	171	9	frequently	frequently	ADV
taxlaw-2816	171	10	arisen	arise	VERB
taxlaw-2816	171	11	in	in	ADP
taxlaw-2816	171	12	the	the	DET
taxlaw-2816	171	13	area	area	NOUN
taxlaw-2816	171	14	of	of	ADP
taxlaw-2816	171	15	intellectual	intellectual	ADJ
taxlaw-2816	171	16	property	property	NOUN
taxlaw-2816	171	17	licensing	licensing	NOUN
taxlaw-2816	171	18	,	,	PUNCT
taxlaw-2816	171	19	and	and	CCONJ
taxlaw-2816	171	20	the	the	DET
taxlaw-2816	171	21	south	south	PROPN
taxlaw-2816	171	22	carolina	carolina	PROPN
taxlaw-2816	171	23	supreme	supreme	PROPN
taxlaw-2816	171	24	court	court	PROPN
taxlaw-2816	171	25	issued	issue	VERB
taxlaw-2816	171	26	the	the	DET
taxlaw-2816	171	27	seminal	seminal	ADJ
taxlaw-2816	171	28	opinion	opinion	NOUN
taxlaw-2816	171	29	on	on	ADP
taxlaw-2816	171	30	this	this	DET
taxlaw-2816	171	31	issue	issue	NOUN
taxlaw-2816	171	32	just	just	ADV
taxlaw-2816	171	33	one	one	NUM
taxlaw-2816	171	34	year	year	NOUN
taxlaw-2816	171	35	after	after	ADP
taxlaw-2816	171	36	the	the	DET
taxlaw-2816	171	37	u.s	u.s	PROPN
taxlaw-2816	171	38	.	.	PROPN
taxlaw-2816	171	39	supreme	supreme	PROPN
taxlaw-2816	171	40	court	court	PROPN
taxlaw-2816	171	41	’s	’s	PART
taxlaw-2816	171	42	decision	decision	NOUN
taxlaw-2816	171	43	in	in	ADP
taxlaw-2816	171	44	quill	quill	NOUN
taxlaw-2816	171	45	.	.	PUNCT
taxlaw-2816	172	1	in	in	ADP
taxlaw-2816	172	2	geoffrey	geoffrey	PROPN
taxlaw-2816	172	3	,	,	PUNCT
taxlaw-2816	172	4	inc	inc	PROPN
taxlaw-2816	172	5	.	.	PROPN
taxlaw-2816	173	1	v.	v.	PROPN
taxlaw-2816	173	2	south	south	PROPN
taxlaw-2816	173	3	carolina	carolina	PROPN
taxlaw-2816	173	4	tax	tax	PROPN
taxlaw-2816	173	5	commission,36	commission,36	NOUN
taxlaw-2816	173	6	the	the	DET
taxlaw-2816	173	7	south	south	PROPN
taxlaw-2816	173	8	carolina	carolina	PROPN
taxlaw-2816	173	9	supreme	supreme	PROPN
taxlaw-2816	173	10	court	court	PROPN
taxlaw-2816	173	11	held	hold	VERB
taxlaw-2816	173	12	that	that	SCONJ
taxlaw-2816	173	13	the	the	DET
taxlaw-2816	173	14	state	state	NOUN
taxlaw-2816	173	15	had	have	VERB
taxlaw-2816	173	16	constitutional	constitutional	ADJ
taxlaw-2816	173	17	authority	authority	NOUN
taxlaw-2816	173	18	to	to	PART
taxlaw-2816	173	19	require	require	VERB
taxlaw-2816	173	20	geoffrey	geoffrey	PROPN
taxlaw-2816	173	21	,	,	PUNCT
taxlaw-2816	173	22	inc	inc	PROPN
taxlaw-2816	173	23	.	.	PROPN
taxlaw-2816	173	24	,	,	PUNCT
taxlaw-2816	173	25	a	a	DET
taxlaw-2816	173	26	subsidiary	subsidiary	NOUN
taxlaw-2816	173	27	of	of	ADP
taxlaw-2816	173	28	toys	toy	NOUN
taxlaw-2816	173	29	r	r	VERB
taxlaw-2816	173	30	us	we	PRON
taxlaw-2816	173	31	(	(	PUNCT
taxlaw-2816	173	32	“	"	PUNCT
taxlaw-2816	173	33	geoffrey	geoffrey	PROPN
taxlaw-2816	173	34	”	"	PUNCT
taxlaw-2816	173	35	)	)	PUNCT
taxlaw-2816	173	36	,	,	PUNCT
taxlaw-2816	173	37	to	to	PART
taxlaw-2816	173	38	pay	pay	VERB
taxlaw-2816	173	39	income	income	NOUN
taxlaw-2816	173	40	tax	tax	NOUN
taxlaw-2816	173	41	in	in	ADP
taxlaw-2816	173	42	south	south	PROPN
taxlaw-2816	173	43	carolina	carolina	PROPN
taxlaw-2816	173	44	despite	despite	SCONJ
taxlaw-2816	173	45	its	its	PRON
taxlaw-2816	173	46	lack	lack	NOUN
taxlaw-2816	173	47	of	of	ADP
taxlaw-2816	173	48	physical	physical	ADJ
taxlaw-2816	173	49	presence	presence	NOUN
taxlaw-2816	173	50	in	in	ADP
taxlaw-2816	173	51	the	the	DET
taxlaw-2816	173	52	state	state	NOUN
taxlaw-2816	173	53	.	.	PUNCT
taxlaw-2816	174	1	geoffrey	geoffrey	PROPN
taxlaw-2816	174	2	was	be	AUX
taxlaw-2816	174	3	a	a	DET
taxlaw-2816	174	4	delaware	delaware	PROPN
taxlaw-2816	174	5	corporation	corporation	NOUN
taxlaw-2816	174	6	with	with	ADP
taxlaw-2816	174	7	no	no	DET
taxlaw-2816	174	8	employees	employee	NOUN
taxlaw-2816	174	9	,	,	PUNCT
taxlaw-2816	174	10	offices	office	NOUN
taxlaw-2816	174	11	,	,	PUNCT
taxlaw-2816	174	12	or	or	CCONJ
taxlaw-2816	174	13	tangible	tangible	ADJ
taxlaw-2816	174	14	property	property	NOUN
taxlaw-2816	174	15	in	in	ADP
taxlaw-2816	174	16	south	south	ADJ
taxlaw-2816	174	17	carolina.37	carolina.37	PROPN
taxlaw-2816	174	18	geoffrey	geoffrey	PROPN
taxlaw-2816	174	19	owned	own	VERB
taxlaw-2816	174	20	and	and	CCONJ
taxlaw-2816	174	21	licensed	licensed	ADJ
taxlaw-2816	174	22	trademarks	trademark	NOUN
taxlaw-2816	174	23	,	,	PUNCT
taxlaw-2816	174	24	among	among	ADP
taxlaw-2816	174	25	them	they	PRON
taxlaw-2816	174	26	the	the	DET
taxlaw-2816	174	27	“	"	PUNCT
taxlaw-2816	174	28	toys	toy	NOUN
taxlaw-2816	174	29	r	r	VERB
taxlaw-2816	174	30	us	we	PRON
taxlaw-2816	174	31	”	"	PUNCT
taxlaw-2816	174	32	name	name	NOUN
taxlaw-2816	174	33	,	,	PUNCT
taxlaw-2816	174	34	to	to	ADP
taxlaw-2816	174	35	toys	toy	NOUN
taxlaw-2816	174	36	r	r	VERB
taxlaw-2816	174	37	us	us	PROPN
taxlaw-2816	174	38	stores	store	NOUN
taxlaw-2816	174	39	operating	operate	VERB
taxlaw-2816	174	40	in	in	ADP
taxlaw-2816	174	41	several	several	ADJ
taxlaw-2816	174	42	states	state	NOUN
taxlaw-2816	174	43	,	,	PUNCT
taxlaw-2816	174	44	including	include	VERB
taxlaw-2816	174	45	south	south	PROPN
taxlaw-2816	174	46	carolina	carolina	PROPN
taxlaw-2816	174	47	.	.	PUNCT
taxlaw-2816	175	1	under	under	ADP
taxlaw-2816	175	2	the	the	DET
taxlaw-2816	175	3	terms	term	NOUN
taxlaw-2816	175	4	of	of	ADP
taxlaw-2816	175	5	the	the	DET
taxlaw-2816	175	6	licensing	licensing	NOUN
taxlaw-2816	175	7	agreement	agreement	NOUN
taxlaw-2816	175	8	,	,	PUNCT
taxlaw-2816	175	9	geoffrey	geoffrey	PROPN
taxlaw-2816	175	10	received	receive	VERB
taxlaw-2816	175	11	“	"	PUNCT
taxlaw-2816	175	12	a	a	DET
taxlaw-2816	175	13	royalty	royalty	NOUN
taxlaw-2816	175	14	of	of	ADP
taxlaw-2816	175	15	one	one	NUM
taxlaw-2816	175	16	percent	percent	NOUN
taxlaw-2816	175	17	of	of	ADP
taxlaw-2816	175	18	the	the	DET
taxlaw-2816	175	19	net	net	ADJ
taxlaw-2816	175	20	sales	sale	NOUN
taxlaw-2816	175	21	by	by	ADP
taxlaw-2816	175	22	[	[	X
taxlaw-2816	175	23	toys	toy	NOUN
taxlaw-2816	175	24	r	r	VERB
taxlaw-2816	175	25	us	we	PRON
taxlaw-2816	175	26	]	]	PUNCT
taxlaw-2816	175	27	,	,	PUNCT
taxlaw-2816	175	28	or	or	CCONJ
taxlaw-2816	175	29	any	any	PRON
taxlaw-2816	175	30	of	of	ADP
taxlaw-2816	175	31	its	its	PRON
taxlaw-2816	175	32	affiliated	affiliated	ADJ
taxlaw-2816	175	33	,	,	PUNCT
taxlaw-2816	175	34	associated	associate	VERB
taxlaw-2816	175	35	,	,	PUNCT
taxlaw-2816	175	36	or	or	CCONJ
taxlaw-2816	175	37	subsidiary	subsidiary	NOUN
taxlaw-2816	175	38	companies	company	NOUN
taxlaw-2816	175	39	,	,	PUNCT
taxlaw-2816	175	40	of	of	ADP
taxlaw-2816	175	41	the	the	DET
taxlaw-2816	175	42	licensed	licensed	ADJ
taxlaw-2816	175	43	products	product	NOUN
taxlaw-2816	175	44	sold	sell	VERB
taxlaw-2816	175	45	or	or	CCONJ
taxlaw-2816	175	46	the	the	DET
taxlaw-2816	175	47	licensed	licensed	ADJ
taxlaw-2816	175	48	services	service	NOUN
taxlaw-2816	175	49	rendered	render	VERB
taxlaw-2816	175	50	under	under	ADP
taxlaw-2816	175	51	the	the	DET
taxlaw-2816	175	52	licensed	licensed	ADJ
taxlaw-2816	175	53	mark	mark	NOUN
taxlaw-2816	175	54	.	.	PUNCT
taxlaw-2816	176	1	”38	”38	PROPN
taxlaw-2816	176	2	south	south	PROPN
taxlaw-2816	176	3	carolina	carolina	PROPN
taxlaw-2816	176	4	sought	seek	VERB
taxlaw-2816	176	5	to	to	PART
taxlaw-2816	176	6	tax	tax	VERB
taxlaw-2816	176	7	the	the	DET
taxlaw-2816	176	8	share	share	NOUN
taxlaw-2816	176	9	of	of	ADP
taxlaw-2816	176	10	this	this	DET
taxlaw-2816	176	11	royalty	royalty	NOUN
taxlaw-2816	176	12	income	income	NOUN
taxlaw-2816	176	13	attributable	attributable	ADJ
taxlaw-2816	176	14	to	to	ADP
taxlaw-2816	176	15	toys	toy	NOUN
taxlaw-2816	176	16	r	r	VERB
taxlaw-2816	176	17	us	we	PRON
taxlaw-2816	176	18	operations	operation	NOUN
taxlaw-2816	176	19	in	in	ADP
taxlaw-2816	176	20	the	the	DET
taxlaw-2816	176	21	state	state	NOUN
taxlaw-2816	176	22	.	.	PUNCT
taxlaw-2816	177	1	despite	despite	SCONJ
taxlaw-2816	177	2	its	its	PRON
taxlaw-2816	177	3	lack	lack	NOUN
taxlaw-2816	177	4	of	of	ADP
taxlaw-2816	177	5	any	any	DET
taxlaw-2816	177	6	physical	physical	ADJ
taxlaw-2816	177	7	presence	presence	NOUN
taxlaw-2816	177	8	in	in	ADP
taxlaw-2816	177	9	south	south	PROPN
taxlaw-2816	177	10	carolina	carolina	PROPN
taxlaw-2816	177	11	,	,	PUNCT
taxlaw-2816	177	12	the	the	DET
taxlaw-2816	177	13	south	south	PROPN
taxlaw-2816	177	14	carolina	carolina	PROPN
taxlaw-2816	177	15	supreme	supreme	PROPN
taxlaw-2816	177	16	court	court	PROPN
taxlaw-2816	177	17	held	hold	VERB
taxlaw-2816	177	18	that	that	SCONJ
taxlaw-2816	177	19	geoffrey	geoffrey	PROPN
taxlaw-2816	177	20	satisfied	satisfied	ADJ
taxlaw-2816	177	21	complete	complete	ADJ
taxlaw-2816	177	22	auto	auto	NOUN
taxlaw-2816	177	23	’s	’s	PART
taxlaw-2816	177	24	“	"	PUNCT
taxlaw-2816	177	25	substantial	substantial	ADJ
taxlaw-2816	177	26	nexus	nexus	NOUN
taxlaw-2816	177	27	”	"	PUNCT
taxlaw-2816	177	28	requirement	requirement	NOUN
taxlaw-2816	177	29	.	.	PUNCT
taxlaw-2816	178	1	the	the	DET
taxlaw-2816	178	2	court	court	NOUN
taxlaw-2816	178	3	characterized	characterize	VERB
taxlaw-2816	178	4	geoffrey	geoffrey	PROPN
taxlaw-2816	178	5	’s	’s	PART
taxlaw-2816	178	6	reliance	reliance	NOUN
taxlaw-2816	178	7	on	on	ADP
taxlaw-2816	178	8	the	the	DET
taxlaw-2816	178	9	physical	physical	ADJ
taxlaw-2816	178	10	-	-	PUNCT
taxlaw-2816	178	11	presence	presence	NOUN
taxlaw-2816	178	12	standard	standard	NOUN
taxlaw-2816	178	13	of	of	ADP
taxlaw-2816	178	14	bellas	bellas	PROPN
taxlaw-2816	178	15	hess	hess	PROPN
taxlaw-2816	178	16	as	as	SCONJ
taxlaw-2816	178	17	“	"	PUNCT
taxlaw-2816	178	18	misplaced	misplaced	ADJ
taxlaw-2816	178	19	.	.	PUNCT
taxlaw-2816	179	1	”39	”39	PROPN
taxlaw-2816	179	2	without	without	ADP
taxlaw-2816	179	3	much	much	ADJ
taxlaw-2816	179	4	discussion	discussion	NOUN
taxlaw-2816	179	5	or	or	CCONJ
taxlaw-2816	179	6	support	support	NOUN
taxlaw-2816	179	7	,	,	PUNCT
taxlaw-2816	179	8	the	the	DET
taxlaw-2816	179	9	court	court	NOUN
taxlaw-2816	179	10	stated	state	VERB
taxlaw-2816	179	11	,	,	PUNCT
taxlaw-2816	179	12	“	"	PUNCT
taxlaw-2816	179	13	it	it	PRON
taxlaw-2816	179	14	is	be	AUX
taxlaw-2816	179	15	well	well	ADV
taxlaw-2816	179	16	settled	settle	VERB
taxlaw-2816	179	17	that	that	SCONJ
taxlaw-2816	179	18	the	the	DET
taxlaw-2816	179	19	taxpayer	taxpayer	NOUN
taxlaw-2816	179	20	need	need	VERB
taxlaw-2816	179	21	35	35	NUM
taxlaw-2816	179	22	professor	professor	NOUN
taxlaw-2816	179	23	swain	swain	PROPN
taxlaw-2816	179	24	gives	give	VERB
taxlaw-2816	179	25	a	a	DET
taxlaw-2816	179	26	particularly	particularly	ADV
taxlaw-2816	179	27	insightful	insightful	ADJ
taxlaw-2816	179	28	analysis	analysis	NOUN
taxlaw-2816	179	29	of	of	ADP
taxlaw-2816	179	30	the	the	DET
taxlaw-2816	179	31	proper	proper	ADJ
taxlaw-2816	179	32	nexus	nexus	NOUN
taxlaw-2816	179	33	standard	standard	NOUN
taxlaw-2816	179	34	for	for	ADP
taxlaw-2816	179	35	the	the	DET
taxlaw-2816	179	36	corporate	corporate	ADJ
taxlaw-2816	179	37	income	income	NOUN
taxlaw-2816	179	38	tax	tax	NOUN
taxlaw-2816	179	39	in	in	ADP
taxlaw-2816	179	40	his	his	PRON
taxlaw-2816	179	41	article	article	NOUN
taxlaw-2816	179	42	.	.	PUNCT
taxlaw-2816	180	1	swain	swain	PROPN
taxlaw-2816	180	2	,	,	PUNCT
taxlaw-2816	180	3	supra	supra	PROPN
taxlaw-2816	180	4	note	note	PROPN
taxlaw-2816	180	5	31	31	NUM
taxlaw-2816	180	6	.	.	PUNCT
taxlaw-2816	181	1	professor	professor	NOUN
taxlaw-2816	181	2	denning	den	VERB
taxlaw-2816	181	3	also	also	ADV
taxlaw-2816	181	4	summarizes	summarize	VERB
taxlaw-2816	181	5	the	the	DET
taxlaw-2816	181	6	major	major	ADJ
taxlaw-2816	181	7	arguments	argument	NOUN
taxlaw-2816	181	8	against	against	ADP
taxlaw-2816	181	9	the	the	DET
taxlaw-2816	181	10	physical	physical	ADJ
taxlaw-2816	181	11	presence	presence	NOUN
taxlaw-2816	181	12	requirement	requirement	NOUN
taxlaw-2816	181	13	in	in	ADP
taxlaw-2816	181	14	a	a	DET
taxlaw-2816	181	15	recent	recent	ADJ
taxlaw-2816	181	16	article	article	NOUN
taxlaw-2816	181	17	as	as	SCONJ
taxlaw-2816	181	18	follows	follow	VERB
taxlaw-2816	181	19	:	:	PUNCT
taxlaw-2816	181	20	[	[	X
taxlaw-2816	181	21	the	the	DET
taxlaw-2816	181	22	physical	physical	ADJ
taxlaw-2816	181	23	presence	presence	NOUN
taxlaw-2816	181	24	standard	standard	NOUN
taxlaw-2816	181	25	]	]	PUNCT
taxlaw-2816	181	26	belied	belie	VERB
taxlaw-2816	181	27	a	a	DET
taxlaw-2816	181	28	formalism	formalism	NOUN
taxlaw-2816	181	29	inconsistent	inconsistent	ADJ
taxlaw-2816	181	30	with	with	ADP
taxlaw-2816	181	31	both	both	CCONJ
taxlaw-2816	181	32	the	the	DET
taxlaw-2816	181	33	court	court	NOUN
taxlaw-2816	181	34	’s	’s	PART
taxlaw-2816	181	35	personal	personal	ADJ
taxlaw-2816	181	36	jurisdiction	jurisdiction	NOUN
taxlaw-2816	181	37	cases	case	NOUN
taxlaw-2816	181	38	and	and	CCONJ
taxlaw-2816	181	39	its	its	PRON
taxlaw-2816	181	40	embrace	embrace	NOUN
taxlaw-2816	181	41	of	of	ADP
taxlaw-2816	181	42	pragmatism	pragmatism	NOUN
taxlaw-2816	181	43	in	in	ADP
taxlaw-2816	181	44	other	other	ADJ
taxlaw-2816	181	45	areas	area	NOUN
taxlaw-2816	181	46	of	of	ADP
taxlaw-2816	181	47	interstate	interstate	ADJ
taxlaw-2816	181	48	taxation	taxation	NOUN
taxlaw-2816	181	49	.	.	PUNCT
taxlaw-2816	182	1	moreover	moreover	ADV
taxlaw-2816	182	2	,	,	PUNCT
taxlaw-2816	182	3	the	the	DET
taxlaw-2816	182	4	argument	argument	NOUN
taxlaw-2816	182	5	goes	go	VERB
taxlaw-2816	182	6	,	,	PUNCT
taxlaw-2816	182	7	the	the	DET
taxlaw-2816	182	8	presence	presence	NOUN
taxlaw-2816	182	9	of	of	ADP
taxlaw-2816	182	10	de	de	X
taxlaw-2816	182	11	facto	facto	X
taxlaw-2816	182	12	exemption	exemption	NOUN
taxlaw-2816	182	13	from	from	ADP
taxlaw-2816	182	14	tax	tax	NOUN
taxlaw-2816	182	15	for	for	ADP
taxlaw-2816	182	16	remote	remote	ADJ
taxlaw-2816	182	17	sellers	seller	NOUN
taxlaw-2816	182	18	violates	violate	VERB
taxlaw-2816	182	19	principles	principle	NOUN
taxlaw-2816	182	20	of	of	ADP
taxlaw-2816	182	21	sound	sound	ADJ
taxlaw-2816	182	22	tax	tax	NOUN
taxlaw-2816	182	23	policy	policy	NOUN
taxlaw-2816	182	24	,	,	PUNCT
taxlaw-2816	182	25	unfairly	unfairly	ADV
taxlaw-2816	182	26	burdens	burden	VERB
taxlaw-2816	182	27	ordinary	ordinary	ADJ
taxlaw-2816	182	28	bricks	brick	NOUN
taxlaw-2816	182	29	-	-	PUNCT
taxlaw-2816	182	30	and	and	CCONJ
taxlaw-2816	182	31	-	-	PUNCT
taxlaw-2816	182	32	mortar	mortar	NOUN
taxlaw-2816	182	33	retailers	retailer	NOUN
taxlaw-2816	182	34	,	,	PUNCT
taxlaw-2816	182	35	and	and	CCONJ
taxlaw-2816	182	36	has	have	AUX
taxlaw-2816	182	37	—	—	PUNCT
taxlaw-2816	182	38	with	with	ADP
taxlaw-2816	182	39	the	the	DET
taxlaw-2816	182	40	rise	rise	NOUN
taxlaw-2816	182	41	of	of	ADP
taxlaw-2816	182	42	electronic	electronic	ADJ
taxlaw-2816	182	43	commerce	commerce	NOUN
taxlaw-2816	182	44	—	—	PUNCT
taxlaw-2816	182	45	deprived	deprive	VERB
taxlaw-2816	182	46	state	state	NOUN
taxlaw-2816	182	47	and	and	CCONJ
taxlaw-2816	182	48	local	local	ADJ
taxlaw-2816	182	49	governments	government	NOUN
taxlaw-2816	182	50	of	of	ADP
taxlaw-2816	182	51	billions	billion	NOUN
taxlaw-2816	182	52	of	of	ADP
taxlaw-2816	182	53	dollars	dollar	NOUN
taxlaw-2816	182	54	in	in	ADP
taxlaw-2816	182	55	tax	tax	NOUN
taxlaw-2816	182	56	revenue	revenue	NOUN
taxlaw-2816	182	57	.	.	PUNCT
taxlaw-2816	183	1	brannon	brannon	PROPN
taxlaw-2816	183	2	p.	p.	PROPN
taxlaw-2816	183	3	denning	denning	NOUN
taxlaw-2816	183	4	,	,	PUNCT
taxlaw-2816	183	5	due	due	ADJ
taxlaw-2816	183	6	process	process	NOUN
taxlaw-2816	183	7	and	and	CCONJ
taxlaw-2816	183	8	personal	personal	ADJ
taxlaw-2816	183	9	jurisdiction	jurisdiction	NOUN
taxlaw-2816	183	10	,	,	PUNCT
taxlaw-2816	183	11	64	64	NUM
taxlaw-2816	183	12	st	st	PROPN
taxlaw-2816	183	13	.	.	PROPN
taxlaw-2816	183	14	tax	tax	PROPN
taxlaw-2816	183	15	notes	note	NOUN
taxlaw-2816	183	16	837	837	NUM
taxlaw-2816	183	17	,	,	PUNCT
taxlaw-2816	183	18	841	841	NUM
taxlaw-2816	183	19	(	(	PUNCT
taxlaw-2816	183	20	2012	2012	NUM
taxlaw-2816	183	21	)	)	PUNCT
taxlaw-2816	183	22	.	.	PUNCT
taxlaw-2816	184	1	36	36	NUM
taxlaw-2816	184	2	437	437	NUM
taxlaw-2816	184	3	s.e.2d	s.e.2d	NOUN
taxlaw-2816	184	4	13	13	NUM
taxlaw-2816	184	5	(	(	PUNCT
taxlaw-2816	184	6	s.c	s.c	PROPN
taxlaw-2816	184	7	.	.	PROPN
taxlaw-2816	184	8	1993	1993	NUM
taxlaw-2816	184	9	)	)	PUNCT
taxlaw-2816	184	10	.	.	PUNCT
taxlaw-2816	185	1	37	37	NUM
taxlaw-2816	186	1	i	i	PRON
taxlaw-2816	186	2	d.	d.	PROPN
taxlaw-2816	186	3	at	at	ADP
taxlaw-2816	186	4	15	15	NUM
taxlaw-2816	186	5	.	.	PUNCT
taxlaw-2816	187	1	in	in	ADP
taxlaw-2816	187	2	fact	fact	NOUN
taxlaw-2816	187	3	,	,	PUNCT
taxlaw-2816	187	4	geoffrey	geoffrey	PROPN
taxlaw-2816	187	5	had	have	VERB
taxlaw-2816	187	6	no	no	DET
taxlaw-2816	187	7	full	full	ADJ
taxlaw-2816	187	8	-	-	PUNCT
taxlaw-2816	187	9	time	time	NOUN
taxlaw-2816	187	10	employees	employee	NOUN
taxlaw-2816	187	11	at	at	ADV
taxlaw-2816	187	12	all	all	ADV
taxlaw-2816	187	13	.	.	PUNCT
taxlaw-2816	188	1	i	i	PRON
taxlaw-2816	188	2	d.	d.	PROPN
taxlaw-2816	188	3	at	at	ADP
taxlaw-2816	188	4	15	15	NUM
taxlaw-2816	188	5	n.1	n.1	NUM
taxlaw-2816	188	6	.	.	PUNCT
taxlaw-2816	189	1	38	38	NUM
taxlaw-2816	190	1	i	i	PRON
taxlaw-2816	190	2	d.	d.	NOUN
taxlaw-2816	190	3	at	at	ADP
taxlaw-2816	190	4	15	15	NUM
taxlaw-2816	190	5	(	(	PUNCT
taxlaw-2816	190	6	internal	internal	ADJ
taxlaw-2816	190	7	quotation	quotation	NOUN
taxlaw-2816	190	8	marks	mark	NOUN
taxlaw-2816	190	9	omitted	omit	VERB
taxlaw-2816	190	10	)	)	PUNCT
taxlaw-2816	190	11	.	.	PUNCT
taxlaw-2816	191	1	39	39	NUM
taxlaw-2816	192	1	i	i	PRON
taxlaw-2816	192	2	d.	d.	PROPN
taxlaw-2816	192	3	at	at	ADP
taxlaw-2816	192	4	18	18	NUM
taxlaw-2816	192	5	.	.	PUNCT
taxlaw-2816	193	1	in	in	ADP
taxlaw-2816	193	2	making	make	VERB
taxlaw-2816	193	3	this	this	DET
taxlaw-2816	193	4	statement	statement	NOUN
taxlaw-2816	193	5	,	,	PUNCT
taxlaw-2816	193	6	the	the	DET
taxlaw-2816	193	7	south	south	PROPN
taxlaw-2816	193	8	carolina	carolina	PROPN
taxlaw-2816	193	9	supreme	supreme	PROPN
taxlaw-2816	193	10	court	court	PROPN
taxlaw-2816	193	11	cited	cite	VERB
taxlaw-2816	193	12	to	to	ADP
taxlaw-2816	193	13	quill	quill	NOUN
taxlaw-2816	193	14	as	as	ADP
taxlaw-2816	193	15	“	"	PUNCT
taxlaw-2816	193	16	not[ing	not[ing	PROPN
taxlaw-2816	193	17	]	]	PUNCT
taxlaw-2816	193	18	that	that	SCONJ
taxlaw-2816	193	19	the	the	DET
taxlaw-2816	193	20	physical	physical	ADJ
taxlaw-2816	193	21	presence	presence	NOUN
taxlaw-2816	193	22	requirement	requirement	NOUN
taxlaw-2816	193	23	had	have	AUX
taxlaw-2816	193	24	not	not	PART
taxlaw-2816	193	25	been	be	AUX
taxlaw-2816	193	26	extended	extend	VERB
taxlaw-2816	193	27	to	to	ADP
taxlaw-2816	193	28	other	other	ADJ
taxlaw-2816	193	29	types	type	NOUN
taxlaw-2816	193	30	of	of	ADP
taxlaw-2816	193	31	taxes	taxis	NOUN
taxlaw-2816	193	32	.	.	PUNCT
taxlaw-2816	193	33	”	"	PUNCT
taxlaw-2816	194	1	i	i	PRON
taxlaw-2816	194	2	d.	d.	PROPN
taxlaw-2816	194	3	at	at	ADP
taxlaw-2816	194	4	18	18	NUM
taxlaw-2816	194	5	n.4	n.4	NOUN
taxlaw-2816	194	6	.	.	PUNCT
taxlaw-2816	195	1	146	146	NUM
taxlaw-2816	195	2	columbia	columbia	PROPN
taxlaw-2816	195	3	journal	journal	PROPN
taxlaw-2816	195	4	of	of	ADP
taxlaw-2816	195	5	tax	tax	NOUN
taxlaw-2816	195	6	law	law	NOUN
taxlaw-2816	195	7	[	[	X
taxlaw-2816	195	8	vol	vol	NOUN
taxlaw-2816	195	9	.	.	PUNCT
taxlaw-2816	196	1	4:136	4:136	NUM
taxlaw-2816	196	2	not	not	PART
taxlaw-2816	196	3	have	have	VERB
taxlaw-2816	196	4	a	a	DET
taxlaw-2816	196	5	tangible	tangible	ADJ
taxlaw-2816	196	6	,	,	PUNCT
taxlaw-2816	196	7	physical	physical	ADJ
taxlaw-2816	196	8	presence	presence	NOUN
taxlaw-2816	196	9	in	in	ADP
taxlaw-2816	196	10	a	a	DET
taxlaw-2816	196	11	state	state	NOUN
taxlaw-2816	196	12	for	for	SCONJ
taxlaw-2816	196	13	income	income	NOUN
taxlaw-2816	196	14	to	to	PART
taxlaw-2816	196	15	be	be	AUX
taxlaw-2816	196	16	taxable	taxable	ADJ
taxlaw-2816	196	17	there	there	ADV
taxlaw-2816	196	18	.	.	PUNCT
taxlaw-2816	197	1	the	the	DET
taxlaw-2816	197	2	presence	presence	NOUN
taxlaw-2816	197	3	of	of	ADP
taxlaw-2816	197	4	intangible	intangible	ADJ
taxlaw-2816	197	5	property	property	NOUN
taxlaw-2816	197	6	alone	alone	ADV
taxlaw-2816	197	7	is	be	AUX
taxlaw-2816	197	8	sufficient	sufficient	ADJ
taxlaw-2816	197	9	to	to	PART
taxlaw-2816	197	10	establish	establish	VERB
taxlaw-2816	197	11	nexus	nexus	NOUN
taxlaw-2816	197	12	.	.	PUNCT
taxlaw-2816	198	1	”40	”40	NOUN
taxlaw-2816	198	2	several	several	ADJ
taxlaw-2816	198	3	subsequent	subsequent	ADJ
taxlaw-2816	198	4	intellectual	intellectual	ADJ
taxlaw-2816	198	5	property	property	NOUN
taxlaw-2816	198	6	licensing	licensing	NOUN
taxlaw-2816	198	7	cases	case	NOUN
taxlaw-2816	198	8	have	have	AUX
taxlaw-2816	198	9	followed	follow	VERB
taxlaw-2816	198	10	geoffrey	geoffrey	PROPN
taxlaw-2816	198	11	’s	’s	PART
taxlaw-2816	198	12	lead	lead	NOUN
taxlaw-2816	198	13	by	by	ADP
taxlaw-2816	198	14	holding	hold	VERB
taxlaw-2816	198	15	that	that	SCONJ
taxlaw-2816	198	16	the	the	DET
taxlaw-2816	198	17	physical	physical	ADJ
taxlaw-2816	198	18	-	-	PUNCT
taxlaw-2816	198	19	presence	presence	NOUN
taxlaw-2816	198	20	standard	standard	NOUN
taxlaw-2816	198	21	does	do	AUX
taxlaw-2816	198	22	not	not	PART
taxlaw-2816	198	23	apply	apply	VERB
taxlaw-2816	198	24	to	to	ADP
taxlaw-2816	198	25	the	the	DET
taxlaw-2816	198	26	corporate	corporate	ADJ
taxlaw-2816	198	27	income	income	NOUN
taxlaw-2816	198	28	tax.41	tax.41	NOUN
taxlaw-2816	198	29	some	some	PRON
taxlaw-2816	198	30	of	of	ADP
taxlaw-2816	198	31	these	these	DET
taxlaw-2816	198	32	cases	case	NOUN
taxlaw-2816	198	33	have	have	AUX
taxlaw-2816	198	34	provided	provide	VERB
taxlaw-2816	198	35	more	more	ADV
taxlaw-2816	198	36	extensive	extensive	ADJ
taxlaw-2816	198	37	discussion	discussion	NOUN
taxlaw-2816	198	38	than	than	ADP
taxlaw-2816	198	39	geoffrey	geoffrey	PROPN
taxlaw-2816	198	40	of	of	ADP
taxlaw-2816	198	41	the	the	DET
taxlaw-2816	198	42	reasons	reason	NOUN
taxlaw-2816	198	43	for	for	ADP
taxlaw-2816	198	44	applying	apply	VERB
taxlaw-2816	198	45	a	a	DET
taxlaw-2816	198	46	different	different	ADJ
taxlaw-2816	198	47	nexus	nexus	NOUN
taxlaw-2816	198	48	standard	standard	NOUN
taxlaw-2816	198	49	to	to	ADP
taxlaw-2816	198	50	the	the	DET
taxlaw-2816	198	51	corporate	corporate	ADJ
taxlaw-2816	198	52	income	income	NOUN
taxlaw-2816	198	53	tax	tax	NOUN
taxlaw-2816	198	54	than	than	ADP
taxlaw-2816	198	55	to	to	ADP
taxlaw-2816	198	56	the	the	DET
taxlaw-2816	198	57	sales	sale	NOUN
taxlaw-2816	198	58	tax	tax	NOUN
taxlaw-2816	198	59	.	.	PUNCT
taxlaw-2816	199	1	in	in	ADP
taxlaw-2816	199	2	particular	particular	ADJ
taxlaw-2816	199	3	,	,	PUNCT
taxlaw-2816	199	4	the	the	DET
taxlaw-2816	199	5	north	north	PROPN
taxlaw-2816	199	6	carolina	carolina	PROPN
taxlaw-2816	199	7	court	court	PROPN
taxlaw-2816	199	8	of	of	ADP
taxlaw-2816	199	9	appeals	appeals	PROPN
taxlaw-2816	199	10	in	in	ADP
taxlaw-2816	199	11	a&f	a&f	PROPN
taxlaw-2816	199	12	trademark	trademark	NOUN
taxlaw-2816	199	13	,	,	PUNCT
taxlaw-2816	199	14	inc	inc	PROPN
taxlaw-2816	199	15	.	.	PROPN
taxlaw-2816	200	1	v.	v.	ADP
taxlaw-2816	200	2	tolson42	tolson42	NOUN
taxlaw-2816	200	3	gave	give	VERB
taxlaw-2816	200	4	a	a	DET
taxlaw-2816	200	5	far	far	ADV
taxlaw-2816	200	6	more	more	ADV
taxlaw-2816	200	7	detailed	detailed	ADJ
taxlaw-2816	200	8	explanation	explanation	NOUN
taxlaw-2816	200	9	of	of	ADP
taxlaw-2816	200	10	why	why	SCONJ
taxlaw-2816	200	11	it	it	PRON
taxlaw-2816	200	12	refused	refuse	VERB
taxlaw-2816	200	13	to	to	PART
taxlaw-2816	200	14	apply	apply	VERB
taxlaw-2816	200	15	the	the	DET
taxlaw-2816	200	16	physical	physical	ADJ
taxlaw-2816	200	17	-	-	PUNCT
taxlaw-2816	200	18	presence	presence	NOUN
taxlaw-2816	200	19	standard	standard	NOUN
taxlaw-2816	200	20	in	in	ADP
taxlaw-2816	200	21	a	a	DET
taxlaw-2816	200	22	case	case	NOUN
taxlaw-2816	200	23	with	with	ADP
taxlaw-2816	200	24	essentially	essentially	ADV
taxlaw-2816	200	25	identical	identical	ADJ
taxlaw-2816	200	26	facts	fact	NOUN
taxlaw-2816	200	27	to	to	ADP
taxlaw-2816	200	28	geoffrey	geoffrey	PROPN
taxlaw-2816	200	29	.	.	PUNCT
taxlaw-2816	201	1	first	first	ADV
taxlaw-2816	201	2	,	,	PUNCT
taxlaw-2816	201	3	the	the	DET
taxlaw-2816	201	4	north	north	PROPN
taxlaw-2816	201	5	carolina	carolina	PROPN
taxlaw-2816	201	6	court	court	PROPN
taxlaw-2816	201	7	noted	note	VERB
taxlaw-2816	201	8	that	that	SCONJ
taxlaw-2816	201	9	“	"	PUNCT
taxlaw-2816	201	10	the	the	DET
taxlaw-2816	201	11	tone	tone	NOUN
taxlaw-2816	201	12	in	in	ADP
taxlaw-2816	201	13	the	the	DET
taxlaw-2816	201	14	quill	quill	NOUN
taxlaw-2816	201	15	opinion	opinion	NOUN
taxlaw-2816	201	16	hardly	hardly	ADV
taxlaw-2816	201	17	indicated	indicate	VERB
taxlaw-2816	201	18	a	a	DET
taxlaw-2816	201	19	sweeping	sweeping	ADJ
taxlaw-2816	201	20	endorsement	endorsement	NOUN
taxlaw-2816	201	21	of	of	ADP
taxlaw-2816	201	22	the	the	DET
taxlaw-2816	201	23	bright	bright	ADJ
taxlaw-2816	201	24	-	-	PUNCT
taxlaw-2816	201	25	line	line	NOUN
taxlaw-2816	201	26	test	test	NOUN
taxlaw-2816	201	27	it	it	PRON
taxlaw-2816	201	28	preserved	preserve	VERB
taxlaw-2816	201	29	,	,	PUNCT
taxlaw-2816	201	30	and	and	CCONJ
taxlaw-2816	201	31	the	the	DET
taxlaw-2816	201	32	supreme	supreme	PROPN
taxlaw-2816	201	33	court	court	PROPN
taxlaw-2816	201	34	’s	’s	PART
taxlaw-2816	201	35	hesitancy	hesitancy	NOUN
taxlaw-2816	201	36	to	to	PART
taxlaw-2816	201	37	embrace	embrace	VERB
taxlaw-2816	201	38	the	the	DET
taxlaw-2816	201	39	test	test	NOUN
taxlaw-2816	201	40	certainly	certainly	ADV
taxlaw-2816	201	41	counsels	counsel	VERB
taxlaw-2816	201	42	against	against	ADP
taxlaw-2816	201	43	expansion	expansion	NOUN
taxlaw-2816	201	44	of	of	ADP
taxlaw-2816	201	45	it	it	PRON
taxlaw-2816	201	46	.	.	PUNCT
taxlaw-2816	202	1	”43	”43	PROPN
taxlaw-2816	203	1	second	second	ADV
taxlaw-2816	203	2	,	,	PUNCT
taxlaw-2816	203	3	the	the	DET
taxlaw-2816	203	4	court	court	NOUN
taxlaw-2816	203	5	reasoned	reason	VERB
taxlaw-2816	203	6	that	that	SCONJ
taxlaw-2816	203	7	“	"	PUNCT
taxlaw-2816	203	8	retention	retention	NOUN
taxlaw-2816	203	9	of	of	ADP
taxlaw-2816	203	10	the	the	DET
taxlaw-2816	203	11	bellas	bellas	PROPN
taxlaw-2816	203	12	hess	hess	PROPN
taxlaw-2816	203	13	test	test	NOUN
taxlaw-2816	203	14	[	[	X
taxlaw-2816	203	15	in	in	ADP
taxlaw-2816	203	16	quill	quill	NOUN
taxlaw-2816	203	17	]	]	PUNCT
taxlaw-2816	203	18	was	be	AUX
taxlaw-2816	203	19	grounded	ground	VERB
taxlaw-2816	203	20	,	,	PUNCT
taxlaw-2816	203	21	in	in	ADP
taxlaw-2816	203	22	no	no	DET
taxlaw-2816	203	23	small	small	ADJ
taxlaw-2816	203	24	part	part	NOUN
taxlaw-2816	203	25	,	,	PUNCT
taxlaw-2816	203	26	on	on	ADP
taxlaw-2816	203	27	the	the	DET
taxlaw-2816	203	28	principle	principle	NOUN
taxlaw-2816	203	29	of	of	ADP
taxlaw-2816	203	30	stare	stare	ADJ
taxlaw-2816	203	31	decisis	decisis	NOUN
taxlaw-2816	203	32	and	and	CCONJ
taxlaw-2816	203	33	the	the	DET
taxlaw-2816	203	34	‘	'	PUNCT
taxlaw-2816	203	35	substantial	substantial	ADJ
taxlaw-2816	203	36	reliance	reliance	NOUN
taxlaw-2816	203	37	’	'	PUNCT
taxlaw-2816	203	38	on	on	ADP
taxlaw-2816	203	39	the	the	DET
taxlaw-2816	203	40	physicalpresence	physicalpresence	NOUN
taxlaw-2816	203	41	test	test	NOUN
taxlaw-2816	203	42	,	,	PUNCT
taxlaw-2816	203	43	which	which	PRON
taxlaw-2816	203	44	had	have	AUX
taxlaw-2816	203	45	‘	'	PUNCT
taxlaw-2816	203	46	become	become	VERB
taxlaw-2816	203	47	part	part	NOUN
taxlaw-2816	203	48	of	of	ADP
taxlaw-2816	203	49	the	the	DET
taxlaw-2816	203	50	basic	basic	ADJ
taxlaw-2816	203	51	framework	framework	NOUN
taxlaw-2816	203	52	of	of	ADP
taxlaw-2816	203	53	a	a	DET
taxlaw-2816	203	54	sizable	sizable	ADJ
taxlaw-2816	203	55	industry	industry	NOUN
taxlaw-2816	203	56	.	.	PUNCT
taxlaw-2816	203	57	’”44	’”44	PUNCT
taxlaw-2816	204	1	according	accord	VERB
taxlaw-2816	204	2	to	to	ADP
taxlaw-2816	204	3	the	the	DET
taxlaw-2816	204	4	court	court	NOUN
taxlaw-2816	204	5	,	,	PUNCT
taxlaw-2816	204	6	neither	neither	PRON
taxlaw-2816	204	7	of	of	ADP
taxlaw-2816	204	8	these	these	DET
taxlaw-2816	204	9	considerations	consideration	NOUN
taxlaw-2816	204	10	—	—	PUNCT
taxlaw-2816	204	11	stare	stare	VERB
taxlaw-2816	204	12	decisis	decisis	NOUN
taxlaw-2816	204	13	nor	nor	CCONJ
taxlaw-2816	204	14	industry	industry	NOUN
taxlaw-2816	204	15	reliance	reliance	NOUN
taxlaw-2816	204	16	—	—	PUNCT
taxlaw-2816	204	17	applied	apply	VERB
taxlaw-2816	204	18	in	in	ADP
taxlaw-2816	204	19	the	the	DET
taxlaw-2816	204	20	context	context	NOUN
taxlaw-2816	204	21	of	of	ADP
taxlaw-2816	204	22	the	the	DET
taxlaw-2816	204	23	corporate	corporate	ADJ
taxlaw-2816	204	24	income	income	NOUN
taxlaw-2816	204	25	tax	tax	NOUN
taxlaw-2816	204	26	,	,	PUNCT
taxlaw-2816	204	27	therefore	therefore	ADV
taxlaw-2816	204	28	distinguishing	distinguish	VERB
taxlaw-2816	204	29	the	the	DET
taxlaw-2816	204	30	case	case	NOUN
taxlaw-2816	204	31	from	from	ADP
taxlaw-2816	204	32	quill.45	quill.45	PROPN
taxlaw-2816	204	33	third	third	ADJ
taxlaw-2816	204	34	,	,	PUNCT
taxlaw-2816	204	35	the	the	DET
taxlaw-2816	204	36	north	north	PROPN
taxlaw-2816	204	37	carolina	carolina	PROPN
taxlaw-2816	204	38	court	court	PROPN
taxlaw-2816	204	39	explained	explain	VERB
taxlaw-2816	204	40	that	that	SCONJ
taxlaw-2816	204	41	“	"	PUNCT
taxlaw-2816	204	42	there	there	PRON
taxlaw-2816	204	43	are	be	VERB
taxlaw-2816	204	44	important	important	ADJ
taxlaw-2816	204	45	distinctions	distinction	NOUN
taxlaw-2816	204	46	between	between	ADP
taxlaw-2816	204	47	sales	sale	NOUN
taxlaw-2816	204	48	and	and	CCONJ
taxlaw-2816	204	49	use	use	VERB
taxlaw-2816	204	50	taxes	taxis	NOUN
taxlaw-2816	204	51	and	and	CCONJ
taxlaw-2816	204	52	income	income	NOUN
taxlaw-2816	204	53	and	and	CCONJ
taxlaw-2816	204	54	franchise	franchise	NOUN
taxlaw-2816	204	55	taxes	taxis	NOUN
taxlaw-2816	204	56	,	,	PUNCT
taxlaw-2816	204	57	”	"	PUNCT
taxlaw-2816	204	58	and	and	CCONJ
taxlaw-2816	205	1	these	these	DET
taxlaw-2816	205	2	differences	difference	NOUN
taxlaw-2816	205	3	favored	favor	VERB
taxlaw-2816	205	4	limiting	limit	VERB
taxlaw-2816	205	5	the	the	DET
taxlaw-2816	205	6	physical	physical	ADJ
taxlaw-2816	205	7	-	-	PUNCT
taxlaw-2816	205	8	presence	presence	NOUN
taxlaw-2816	205	9	standard	standard	NOUN
taxlaw-2816	205	10	to	to	ADP
taxlaw-2816	205	11	the	the	DET
taxlaw-2816	205	12	sales	sale	NOUN
taxlaw-2816	205	13	tax.46	tax.46	INTJ
taxlaw-2816	205	14	specifically	specifically	ADV
taxlaw-2816	205	15	,	,	PUNCT
taxlaw-2816	205	16	the	the	DET
taxlaw-2816	205	17	court	court	NOUN
taxlaw-2816	205	18	stated	state	VERB
taxlaw-2816	205	19	that	that	SCONJ
taxlaw-2816	205	20	sales	sale	NOUN
taxlaw-2816	205	21	tax	tax	NOUN
taxlaw-2816	205	22	cases	case	NOUN
taxlaw-2816	205	23	requiring	require	VERB
taxlaw-2816	205	24	physical	physical	ADJ
taxlaw-2816	205	25	40	40	NUM
taxlaw-2816	205	26	i	i	PRON
taxlaw-2816	205	27	d.	d.	PROPN
taxlaw-2816	205	28	at	at	ADP
taxlaw-2816	205	29	18	18	NUM
taxlaw-2816	205	30	.	.	PUNCT
taxlaw-2816	206	1	the	the	DET
taxlaw-2816	206	2	only	only	ADJ
taxlaw-2816	206	3	support	support	NOUN
taxlaw-2816	206	4	the	the	DET
taxlaw-2816	206	5	south	south	PROPN
taxlaw-2816	206	6	carolina	carolina	PROPN
taxlaw-2816	206	7	supreme	supreme	PROPN
taxlaw-2816	206	8	court	court	PROPN
taxlaw-2816	206	9	provided	provide	VERB
taxlaw-2816	206	10	for	for	ADP
taxlaw-2816	206	11	this	this	DET
taxlaw-2816	206	12	statement	statement	NOUN
taxlaw-2816	206	13	were	be	AUX
taxlaw-2816	206	14	a	a	DET
taxlaw-2816	206	15	pre	pre	ADJ
taxlaw-2816	206	16	-	-	ADJ
taxlaw-2816	206	17	bellas	bellas	ADJ
taxlaw-2816	206	18	hess	hess	PROPN
taxlaw-2816	206	19	supreme	supreme	PROPN
taxlaw-2816	206	20	court	court	PROPN
taxlaw-2816	206	21	case	case	NOUN
taxlaw-2816	206	22	(	(	PUNCT
taxlaw-2816	206	23	int’l	int’l	NUM
taxlaw-2816	206	24	harvester	harvester	PROPN
taxlaw-2816	206	25	co.	co.	PROPN
taxlaw-2816	206	26	v.	v.	ADP
taxlaw-2816	206	27	wis	wis	PROPN
taxlaw-2816	206	28	.	.	PROPN
taxlaw-2816	206	29	,	,	PUNCT
taxlaw-2816	206	30	322	322	NUM
taxlaw-2816	206	31	u.s	u.s	PROPN
taxlaw-2816	206	32	.	.	PROPN
taxlaw-2816	206	33	435	435	NUM
taxlaw-2816	206	34	(	(	PUNCT
taxlaw-2816	206	35	1944	1944	NUM
taxlaw-2816	206	36	)	)	PUNCT
taxlaw-2816	206	37	)	)	PUNCT
taxlaw-2816	206	38	,	,	PUNCT
taxlaw-2816	206	39	a	a	DET
taxlaw-2816	206	40	new	new	PROPN
taxlaw-2816	206	41	mexico	mexico	PROPN
taxlaw-2816	206	42	supreme	supreme	PROPN
taxlaw-2816	206	43	court	court	PROPN
taxlaw-2816	206	44	case	case	NOUN
taxlaw-2816	206	45	(	(	PUNCT
taxlaw-2816	206	46	am	be	AUX
taxlaw-2816	206	47	.	.	PUNCT
taxlaw-2816	206	48	dairy	dairy	PROPN
taxlaw-2816	206	49	queen	queen	PROPN
taxlaw-2816	206	50	corp	corp	PROPN
taxlaw-2816	206	51	.	.	PROPN
taxlaw-2816	206	52	v.	v.	ADP
taxlaw-2816	206	53	tax’n	tax’n	NUM
taxlaw-2816	206	54	&	&	CCONJ
taxlaw-2816	206	55	revenue	revenue	NOUN
taxlaw-2816	206	56	dep’t	dep’t	PROPN
taxlaw-2816	206	57	,	,	PUNCT
taxlaw-2816	206	58	605	605	NUM
taxlaw-2816	206	59	p.2d	p.2d	SYM
taxlaw-2816	206	60	251	251	NUM
taxlaw-2816	206	61	(	(	PUNCT
taxlaw-2816	206	62	1979	1979	NUM
taxlaw-2816	206	63	)	)	PUNCT
taxlaw-2816	206	64	)	)	PUNCT
taxlaw-2816	206	65	that	that	PRON
taxlaw-2816	206	66	made	make	VERB
taxlaw-2816	206	67	no	no	DET
taxlaw-2816	206	68	mention	mention	NOUN
taxlaw-2816	206	69	of	of	ADP
taxlaw-2816	206	70	bellas	bellas	PROPN
taxlaw-2816	206	71	hess	hess	PROPN
taxlaw-2816	206	72	,	,	PUNCT
taxlaw-2816	206	73	and	and	CCONJ
taxlaw-2816	206	74	a	a	DET
taxlaw-2816	206	75	statement	statement	NOUN
taxlaw-2816	206	76	from	from	ADP
taxlaw-2816	206	77	professor	professor	PROPN
taxlaw-2816	206	78	hellerstein	hellerstein	PROPN
taxlaw-2816	206	79	’s	’s	PART
taxlaw-2816	206	80	state	state	NOUN
taxlaw-2816	206	81	tax	tax	NOUN
taxlaw-2816	206	82	treatise	treatise	NOUN
taxlaw-2816	206	83	(	(	PUNCT
taxlaw-2816	206	84	see	see	VERB
taxlaw-2816	206	85	hellerstein	hellerstein	NOUN
taxlaw-2816	206	86	,	,	PUNCT
taxlaw-2816	206	87	supra	supra	PROPN
taxlaw-2816	206	88	note	note	NOUN
taxlaw-2816	206	89	12	12	NUM
taxlaw-2816	206	90	)	)	PUNCT
taxlaw-2816	206	91	.	.	PUNCT
taxlaw-2816	207	1	while	while	SCONJ
taxlaw-2816	207	2	these	these	DET
taxlaw-2816	207	3	sources	source	NOUN
taxlaw-2816	207	4	certainly	certainly	ADV
taxlaw-2816	207	5	support	support	VERB
taxlaw-2816	207	6	the	the	DET
taxlaw-2816	207	7	court	court	NOUN
taxlaw-2816	207	8	’s	’s	PART
taxlaw-2816	207	9	conclusion	conclusion	NOUN
taxlaw-2816	207	10	,	,	PUNCT
taxlaw-2816	207	11	one	one	PRON
taxlaw-2816	207	12	would	would	AUX
taxlaw-2816	207	13	think	think	VERB
taxlaw-2816	207	14	that	that	SCONJ
taxlaw-2816	207	15	with	with	SCONJ
taxlaw-2816	207	16	quill	quill	NOUN
taxlaw-2816	207	17	decided	decide	VERB
taxlaw-2816	207	18	just	just	ADV
taxlaw-2816	207	19	a	a	DET
taxlaw-2816	207	20	year	year	NOUN
taxlaw-2816	207	21	before	before	ADV
taxlaw-2816	207	22	,	,	PUNCT
taxlaw-2816	207	23	the	the	DET
taxlaw-2816	207	24	south	south	PROPN
taxlaw-2816	207	25	carolina	carolina	PROPN
taxlaw-2816	207	26	court	court	PROPN
taxlaw-2816	207	27	would	would	AUX
taxlaw-2816	207	28	have	have	AUX
taxlaw-2816	207	29	provided	provide	VERB
taxlaw-2816	207	30	a	a	DET
taxlaw-2816	207	31	more	more	ADV
taxlaw-2816	207	32	thorough	thorough	ADJ
taxlaw-2816	207	33	discussion	discussion	NOUN
taxlaw-2816	207	34	of	of	ADP
taxlaw-2816	207	35	its	its	PRON
taxlaw-2816	207	36	reasoning	reasoning	NOUN
taxlaw-2816	207	37	in	in	ADP
taxlaw-2816	207	38	limiting	limit	VERB
taxlaw-2816	207	39	the	the	DET
taxlaw-2816	207	40	physical	physical	ADJ
taxlaw-2816	207	41	-	-	PUNCT
taxlaw-2816	207	42	presence	presence	NOUN
taxlaw-2816	207	43	requirement	requirement	NOUN
taxlaw-2816	207	44	to	to	ADP
taxlaw-2816	207	45	the	the	DET
taxlaw-2816	207	46	sales	sale	NOUN
taxlaw-2816	207	47	tax	tax	NOUN
taxlaw-2816	207	48	context	context	NOUN
taxlaw-2816	207	49	.	.	PUNCT
taxlaw-2816	208	1	41	41	NUM
taxlaw-2816	208	2	see	see	VERB
taxlaw-2816	208	3	,	,	PUNCT
taxlaw-2816	208	4	e.g.	e.g.	ADV
taxlaw-2816	208	5	,	,	PUNCT
taxlaw-2816	208	6	kfc	kfc	PROPN
taxlaw-2816	208	7	corp	corp	PROPN
taxlaw-2816	208	8	.	.	PROPN
taxlaw-2816	209	1	v.	v.	PROPN
taxlaw-2816	209	2	iowa	iowa	PROPN
taxlaw-2816	209	3	dep’t	dep’t	PROPN
taxlaw-2816	209	4	of	of	ADP
taxlaw-2816	209	5	revenue	revenue	NOUN
taxlaw-2816	209	6	,	,	PUNCT
taxlaw-2816	209	7	792	792	NUM
taxlaw-2816	209	8	n.w.2d	n.w.2d	NOUN
taxlaw-2816	209	9	308	308	NUM
taxlaw-2816	209	10	(	(	PUNCT
taxlaw-2816	209	11	iowa	iowa	PROPN
taxlaw-2816	209	12	2010	2010	NUM
taxlaw-2816	209	13	)	)	PUNCT
taxlaw-2816	210	1	;	;	PUNCT
taxlaw-2816	210	2	capital	capital	NOUN
taxlaw-2816	210	3	one	one	NUM
taxlaw-2816	210	4	bank	bank	NOUN
taxlaw-2816	210	5	v.	v.	ADP
taxlaw-2816	210	6	comm’r	comm’r	NOUN
taxlaw-2816	210	7	of	of	ADP
taxlaw-2816	210	8	revenue	revenue	NOUN
taxlaw-2816	210	9	,	,	PUNCT
taxlaw-2816	210	10	899	899	NUM
taxlaw-2816	210	11	n.e.2d	n.e.2d	NOUN
taxlaw-2816	210	12	76	76	NUM
taxlaw-2816	210	13	(	(	PUNCT
taxlaw-2816	210	14	mass	mass	PROPN
taxlaw-2816	210	15	.	.	PROPN
taxlaw-2816	210	16	2009	2009	NUM
taxlaw-2816	210	17	)	)	PUNCT
taxlaw-2816	210	18	(	(	PUNCT
taxlaw-2816	210	19	adopting	adopt	VERB
taxlaw-2816	210	20	a	a	DET
taxlaw-2816	210	21	flexible	flexible	ADJ
taxlaw-2816	210	22	economic	economic	ADJ
taxlaw-2816	210	23	substance	substance	NOUN
taxlaw-2816	210	24	analysis	analysis	NOUN
taxlaw-2816	210	25	rather	rather	ADV
taxlaw-2816	210	26	than	than	ADP
taxlaw-2816	210	27	physical	physical	ADJ
taxlaw-2816	210	28	-	-	PUNCT
taxlaw-2816	210	29	presence	presence	NOUN
taxlaw-2816	210	30	test	test	NOUN
taxlaw-2816	210	31	in	in	ADP
taxlaw-2816	210	32	context	context	NOUN
taxlaw-2816	210	33	of	of	ADP
taxlaw-2816	210	34	financial	financial	ADJ
taxlaw-2816	210	35	institution	institution	NOUN
taxlaw-2816	210	36	excise	excise	NOUN
taxlaw-2816	210	37	tax	tax	NOUN
taxlaw-2816	210	38	)	)	PUNCT
taxlaw-2816	210	39	;	;	PUNCT
taxlaw-2816	210	40	tax	tax	NOUN
taxlaw-2816	210	41	comm’r	comm’r	NOUN
taxlaw-2816	210	42	of	of	ADP
taxlaw-2816	210	43	w.	w.	PROPN
taxlaw-2816	210	44	va	va	PROPN
taxlaw-2816	210	45	.	.	PUNCT
taxlaw-2816	211	1	v.	v.	PROPN
taxlaw-2816	211	2	mbna	mbna	PROPN
taxlaw-2816	211	3	america	america	PROPN
taxlaw-2816	211	4	bank	bank	PROPN
taxlaw-2816	211	5	,	,	PUNCT
taxlaw-2816	211	6	640	640	NUM
taxlaw-2816	211	7	s.e.2d	s.e.2d	NOUN
taxlaw-2816	211	8	226	226	NUM
taxlaw-2816	211	9	(	(	PUNCT
taxlaw-2816	211	10	w.	w.	PROPN
taxlaw-2816	211	11	va	va	PROPN
taxlaw-2816	211	12	.	.	PROPN
taxlaw-2816	211	13	2007	2007	NUM
taxlaw-2816	211	14	)	)	PUNCT
taxlaw-2816	211	15	;	;	PUNCT
taxlaw-2816	211	16	geoffrey	geoffrey	PROPN
taxlaw-2816	211	17	,	,	PUNCT
taxlaw-2816	211	18	inc	inc	PROPN
taxlaw-2816	211	19	.	.	PROPN
taxlaw-2816	211	20	v.	v.	PROPN
taxlaw-2816	211	21	okla	okla	PROPN
taxlaw-2816	211	22	.	.	PUNCT
taxlaw-2816	212	1	tax	tax	NOUN
taxlaw-2816	212	2	comm’n	comm’n	NOUN
taxlaw-2816	212	3	,	,	PUNCT
taxlaw-2816	212	4	132	132	NUM
taxlaw-2816	212	5	p.3d	p.3d	SYM
taxlaw-2816	212	6	632	632	NUM
taxlaw-2816	212	7	(	(	PUNCT
taxlaw-2816	212	8	okla	okla	NOUN
taxlaw-2816	212	9	.	.	PUNCT
taxlaw-2816	213	1	civ	civ	NOUN
taxlaw-2816	213	2	.	.	PUNCT
taxlaw-2816	214	1	app	app	PROPN
taxlaw-2816	214	2	.	.	PROPN
taxlaw-2816	214	3	2006	2006	NUM
taxlaw-2816	214	4	)	)	PUNCT
taxlaw-2816	215	1	;	;	PUNCT
taxlaw-2816	215	2	lanco	lanco	PROPN
taxlaw-2816	215	3	,	,	PUNCT
taxlaw-2816	215	4	inc	inc	PROPN
taxlaw-2816	215	5	.	.	PROPN
taxlaw-2816	216	1	v.	v.	PROPN
taxlaw-2816	216	2	dir	dir	PROPN
taxlaw-2816	216	3	.	.	PUNCT
taxlaw-2816	216	4	,	,	PUNCT
taxlaw-2816	216	5	div	div	PROPN
taxlaw-2816	216	6	.	.	PUNCT
taxlaw-2816	216	7	of	of	ADP
taxlaw-2816	216	8	tax’n	tax’n	NUM
taxlaw-2816	216	9	,	,	PUNCT
taxlaw-2816	216	10	879	879	NUM
taxlaw-2816	216	11	a.2d	a.2d	SYM
taxlaw-2816	216	12	1234	1234	NUM
taxlaw-2816	216	13	(	(	PUNCT
taxlaw-2816	216	14	n.j	n.j	PROPN
taxlaw-2816	216	15	.	.	PUNCT
taxlaw-2816	216	16	super	super	PROPN
taxlaw-2816	216	17	.	.	PUNCT
taxlaw-2816	217	1	ct	ct	PROPN
taxlaw-2816	217	2	.	.	PUNCT
taxlaw-2816	218	1	app	app	PROPN
taxlaw-2816	218	2	.	.	PUNCT
taxlaw-2816	219	1	div	div	PROPN
taxlaw-2816	219	2	.	.	PROPN
taxlaw-2816	219	3	2005	2005	NUM
taxlaw-2816	219	4	)	)	PUNCT
taxlaw-2816	219	5	;	;	PUNCT
taxlaw-2816	219	6	sec’y	sec’y	NUM
taxlaw-2816	219	7	,	,	PUNCT
taxlaw-2816	219	8	dep’t	dep’t	NOUN
taxlaw-2816	219	9	of	of	ADP
taxlaw-2816	219	10	revenue	revenue	NOUN
taxlaw-2816	219	11	,	,	PUNCT
taxlaw-2816	219	12	state	state	NOUN
taxlaw-2816	219	13	of	of	ADP
taxlaw-2816	219	14	la	la	PROPN
taxlaw-2816	219	15	.	.	PUNCT
taxlaw-2816	220	1	v.	v.	CCONJ
taxlaw-2816	220	2	gap	gap	NOUN
taxlaw-2816	220	3	(	(	PUNCT
taxlaw-2816	220	4	apparel	apparel	NOUN
taxlaw-2816	220	5	)	)	PUNCT
taxlaw-2816	220	6	,	,	PUNCT
taxlaw-2816	220	7	inc	inc	PROPN
taxlaw-2816	220	8	.	.	PROPN
taxlaw-2816	220	9	,	,	PUNCT
taxlaw-2816	220	10	886	886	NUM
taxlaw-2816	220	11	so.2d	so.2d	NOUN
taxlaw-2816	220	12	459	459	NUM
taxlaw-2816	220	13	(	(	PUNCT
taxlaw-2816	220	14	la	la	PROPN
taxlaw-2816	220	15	.	.	PUNCT
taxlaw-2816	221	1	ct	ct	PROPN
taxlaw-2816	221	2	.	.	PUNCT
taxlaw-2816	222	1	app	app	PROPN
taxlaw-2816	222	2	.	.	PROPN
taxlaw-2816	222	3	2004	2004	NUM
taxlaw-2816	222	4	)	)	PUNCT
taxlaw-2816	223	1	;	;	PUNCT
taxlaw-2816	223	2	borden	borden	NOUN
taxlaw-2816	223	3	chems	chem	NOUN
taxlaw-2816	223	4	.	.	PUNCT
taxlaw-2816	223	5	&	&	CCONJ
taxlaw-2816	223	6	plastics	plastics	PROPN
taxlaw-2816	223	7	v.	v.	ADP
taxlaw-2816	223	8	zehnder	zehnder	NOUN
taxlaw-2816	223	9	,	,	PUNCT
taxlaw-2816	223	10	726	726	NUM
taxlaw-2816	223	11	n.e.2d	n.e.2d	NOUN
taxlaw-2816	223	12	73	73	NUM
taxlaw-2816	223	13	(	(	PUNCT
taxlaw-2816	223	14	ill	ill	PROPN
taxlaw-2816	223	15	.	.	PUNCT
taxlaw-2816	224	1	app	app	PROPN
taxlaw-2816	224	2	.	.	PUNCT
taxlaw-2816	225	1	ct	ct	PROPN
taxlaw-2816	225	2	.	.	PROPN
taxlaw-2816	225	3	2000	2000	NUM
taxlaw-2816	225	4	)	)	PUNCT
taxlaw-2816	225	5	.	.	PUNCT
taxlaw-2816	226	1	42	42	NUM
taxlaw-2816	226	2	605	605	NUM
taxlaw-2816	226	3	s.e.2d	s.e.2d	NUM
taxlaw-2816	226	4	187	187	NUM
taxlaw-2816	226	5	(	(	PUNCT
taxlaw-2816	226	6	n.c	n.c	PROPN
taxlaw-2816	226	7	.	.	PROPN
taxlaw-2816	226	8	ct	ct	PROPN
taxlaw-2816	226	9	.	.	PUNCT
taxlaw-2816	226	10	app	app	PROPN
taxlaw-2816	226	11	.	.	PROPN
taxlaw-2816	226	12	2004	2004	NUM
taxlaw-2816	226	13	)	)	PUNCT
taxlaw-2816	226	14	.	.	PUNCT
taxlaw-2816	227	1	43	43	NUM
taxlaw-2816	228	1	i	i	PRON
taxlaw-2816	228	2	d.	d.	PROPN
taxlaw-2816	228	3	at	at	ADP
taxlaw-2816	228	4	194	194	NUM
taxlaw-2816	228	5	.	.	PUNCT
taxlaw-2816	229	1	44	44	NUM
taxlaw-2816	230	1	i	i	PRON
taxlaw-2816	230	2	d.	d.	PROPN
taxlaw-2816	230	3	45	45	NUM
taxlaw-2816	231	1	i	i	PRON
taxlaw-2816	231	2	d.	d.	PROPN
taxlaw-2816	231	3	46	46	NUM
taxlaw-2816	232	1	i	i	PRON
taxlaw-2816	232	2	d.	d.	PROPN
taxlaw-2816	232	3	2013	2013	NUM
taxlaw-2816	232	4	]	]	PUNCT
taxlaw-2816	232	5	sales	sale	NOUN
taxlaw-2816	232	6	tax	tax	NOUN
taxlaw-2816	232	7	exceptionalism	exceptionalism	NOUN
taxlaw-2816	232	8	147	147	NUM
taxlaw-2816	232	9	presence	presence	NOUN
taxlaw-2816	232	10	“	"	PUNCT
taxlaw-2816	232	11	‘	'	PUNCT
taxlaw-2816	232	12	were	be	AUX
taxlaw-2816	232	13	based	base	VERB
taxlaw-2816	232	14	on	on	ADP
taxlaw-2816	232	15	the	the	DET
taxlaw-2816	232	16	vendor	vendor	NOUN
taxlaw-2816	232	17	’s	’s	PART
taxlaw-2816	232	18	activities	activity	NOUN
taxlaw-2816	232	19	in	in	ADP
taxlaw-2816	232	20	the	the	DET
taxlaw-2816	232	21	state	state	NOUN
taxlaw-2816	232	22	,	,	PUNCT
taxlaw-2816	232	23	whereas	whereas	SCONJ
taxlaw-2816	232	24	’	'	PUNCT
taxlaw-2816	232	25	the	the	DET
taxlaw-2816	232	26	income	income	NOUN
taxlaw-2816	232	27	and	and	CCONJ
taxlaw-2816	232	28	franchise	franchise	NOUN
taxlaw-2816	232	29	taxes	taxis	NOUN
taxlaw-2816	232	30	in	in	ADP
taxlaw-2816	232	31	the	the	DET
taxlaw-2816	232	32	instant	instant	ADJ
taxlaw-2816	232	33	case	case	NOUN
taxlaw-2816	232	34	are	be	AUX
taxlaw-2816	232	35	based	base	VERB
taxlaw-2816	232	36	solely	solely	ADV
taxlaw-2816	232	37	on	on	ADP
taxlaw-2816	232	38	‘	'	PUNCT
taxlaw-2816	232	39	the	the	DET
taxlaw-2816	232	40	use	use	NOUN
taxlaw-2816	232	41	of	of	ADP
taxlaw-2816	232	42	[	[	PUNCT
taxlaw-2816	232	43	the	the	DET
taxlaw-2816	232	44	taxpayer	taxpayer	NOUN
taxlaw-2816	232	45	’s	’s	PART
taxlaw-2816	232	46	]	]	PUNCT
taxlaw-2816	232	47	property	property	NOUN
taxlaw-2816	232	48	in	in	ADP
taxlaw-2816	232	49	th[is	th[is	NOUN
taxlaw-2816	232	50	]	]	X
taxlaw-2816	232	51	state	state	NOUN
taxlaw-2816	232	52	by	by	ADP
taxlaw-2816	232	53	the	the	DET
taxlaw-2816	232	54	licensee[s	licensee[s	NOUN
taxlaw-2816	232	55	]	]	PUNCT
taxlaw-2816	232	56	’	'	PUNCT
taxlaw-2816	232	57	and	and	CCONJ
taxlaw-2816	232	58	not	not	PART
taxlaw-2816	232	59	on	on	ADP
taxlaw-2816	232	60	any	any	DET
taxlaw-2816	232	61	activity	activity	NOUN
taxlaw-2816	232	62	by	by	ADP
taxlaw-2816	232	63	the	the	DET
taxlaw-2816	232	64	taxpayers	taxpayer	NOUN
taxlaw-2816	232	65	in	in	ADP
taxlaw-2816	232	66	the	the	DET
taxlaw-2816	232	67	state	state	NOUN
taxlaw-2816	232	68	.	.	PUNCT
taxlaw-2816	233	1	”47	”47	PROPN
taxlaw-2816	233	2	in	in	ADP
taxlaw-2816	233	3	other	other	ADJ
taxlaw-2816	233	4	words	word	NOUN
taxlaw-2816	233	5	,	,	PUNCT
taxlaw-2816	233	6	the	the	DET
taxlaw-2816	233	7	sales	sale	NOUN
taxlaw-2816	233	8	tax	tax	NOUN
taxlaw-2816	233	9	applies	apply	VERB
taxlaw-2816	233	10	to	to	ADP
taxlaw-2816	233	11	a	a	DET
taxlaw-2816	233	12	taxpayer	taxpayer	NOUN
taxlaw-2816	233	13	’s	’s	PART
taxlaw-2816	233	14	activity	activity	NOUN
taxlaw-2816	233	15	in	in	ADP
taxlaw-2816	233	16	the	the	DET
taxlaw-2816	233	17	taxing	tax	VERB
taxlaw-2816	233	18	state	state	NOUN
taxlaw-2816	233	19	—	—	PUNCT
taxlaw-2816	233	20	the	the	DET
taxlaw-2816	233	21	sale	sale	NOUN
taxlaw-2816	233	22	of	of	ADP
taxlaw-2816	233	23	goods	good	NOUN
taxlaw-2816	233	24	into	into	ADP
taxlaw-2816	233	25	the	the	DET
taxlaw-2816	233	26	state	state	NOUN
taxlaw-2816	233	27	—	—	PUNCT
taxlaw-2816	233	28	but	but	CCONJ
taxlaw-2816	233	29	the	the	DET
taxlaw-2816	233	30	dispute	dispute	NOUN
taxlaw-2816	233	31	in	in	ADP
taxlaw-2816	233	32	a&f	a&f	PROPN
taxlaw-2816	233	33	trademark	trademark	NOUN
taxlaw-2816	233	34	involved	involve	VERB
taxlaw-2816	233	35	only	only	ADV
taxlaw-2816	233	36	the	the	DET
taxlaw-2816	233	37	use	use	NOUN
taxlaw-2816	233	38	of	of	ADP
taxlaw-2816	233	39	a	a	DET
taxlaw-2816	233	40	taxpayer	taxpayer	NOUN
taxlaw-2816	233	41	’s	’s	PART
taxlaw-2816	233	42	trademark	trademark	NOUN
taxlaw-2816	233	43	property	property	NOUN
taxlaw-2816	233	44	in	in	ADP
taxlaw-2816	233	45	the	the	DET
taxlaw-2816	233	46	state	state	NOUN
taxlaw-2816	233	47	—	—	PUNCT
taxlaw-2816	233	48	not	not	PART
taxlaw-2816	233	49	any	any	DET
taxlaw-2816	233	50	activity	activity	NOUN
taxlaw-2816	233	51	by	by	ADP
taxlaw-2816	233	52	the	the	DET
taxlaw-2816	233	53	taxpayer	taxpayer	NOUN
taxlaw-2816	233	54	in	in	ADP
taxlaw-2816	233	55	the	the	DET
taxlaw-2816	233	56	state	state	NOUN
taxlaw-2816	233	57	.	.	PUNCT
taxlaw-2816	234	1	because	because	SCONJ
taxlaw-2816	234	2	the	the	DET
taxlaw-2816	234	3	issue	issue	NOUN
taxlaw-2816	234	4	in	in	ADP
taxlaw-2816	234	5	a&f	a&f	PROPN
taxlaw-2816	234	6	trademark	trademark	NOUN
taxlaw-2816	234	7	was	be	AUX
taxlaw-2816	234	8	not	not	PART
taxlaw-2816	234	9	based	base	VERB
taxlaw-2816	234	10	on	on	ADP
taxlaw-2816	234	11	the	the	DET
taxlaw-2816	234	12	taxpayers	taxpayer	NOUN
taxlaw-2816	234	13	’	’	PART
taxlaw-2816	234	14	activity	activity	NOUN
taxlaw-2816	234	15	in	in	ADP
taxlaw-2816	234	16	north	north	PROPN
taxlaw-2816	234	17	carolina	carolina	PROPN
taxlaw-2816	234	18	,	,	PUNCT
taxlaw-2816	234	19	but	but	CCONJ
taxlaw-2816	234	20	rather	rather	ADV
taxlaw-2816	234	21	on	on	ADP
taxlaw-2816	234	22	the	the	DET
taxlaw-2816	234	23	taxpayers	taxpayer	NOUN
taxlaw-2816	234	24	’	’	PART
taxlaw-2816	234	25	receipt	receipt	NOUN
taxlaw-2816	234	26	of	of	ADP
taxlaw-2816	234	27	income	income	NOUN
taxlaw-2816	234	28	from	from	ADP
taxlaw-2816	234	29	the	the	DET
taxlaw-2816	234	30	use	use	NOUN
taxlaw-2816	234	31	of	of	ADP
taxlaw-2816	234	32	the	the	DET
taxlaw-2816	234	33	taxpayers	taxpayer	NOUN
taxlaw-2816	234	34	’	’	PART
taxlaw-2816	234	35	property	property	NOUN
taxlaw-2816	234	36	in	in	ADP
taxlaw-2816	234	37	this	this	DET
taxlaw-2816	234	38	state	state	NOUN
taxlaw-2816	234	39	by	by	ADP
taxlaw-2816	234	40	a	a	DET
taxlaw-2816	234	41	commonly	commonly	ADV
taxlaw-2816	234	42	controlled	control	VERB
taxlaw-2816	234	43	third	third	ADJ
taxlaw-2816	234	44	party	party	NOUN
taxlaw-2816	234	45	,	,	PUNCT
taxlaw-2816	234	46	‘	'	PUNCT
taxlaw-2816	234	47	it	it	PRON
taxlaw-2816	234	48	would	would	AUX
taxlaw-2816	234	49	[	[	X
taxlaw-2816	234	50	be	be	AUX
taxlaw-2816	234	51	]	]	PUNCT
taxlaw-2816	234	52	inappropriate	inappropriate	ADJ
taxlaw-2816	234	53	and	and	CCONJ
taxlaw-2816	234	54	,	,	PUNCT
taxlaw-2816	234	55	indeed	indeed	ADV
taxlaw-2816	234	56	anomalous	anomalous	ADJ
taxlaw-2816	234	57	.	.	PUNCT
taxlaw-2816	234	58	.	.	PUNCT
taxlaw-2816	234	59	.	.	PUNCT
taxlaw-2816	235	1	[	[	X
taxlaw-2816	235	2	to	to	PART
taxlaw-2816	235	3	determine	determine	VERB
taxlaw-2816	235	4	]	]	PUNCT
taxlaw-2816	235	5	nexus	nexus	NOUN
taxlaw-2816	235	6	by	by	ADP
taxlaw-2816	235	7	[	[	PUNCT
taxlaw-2816	235	8	the	the	DET
taxlaw-2816	235	9	taxpayers	taxpayer	NOUN
taxlaw-2816	235	10	’	'	PUNCT
taxlaw-2816	235	11	]	]	PUNCT
taxlaw-2816	235	12	activities	activity	NOUN
taxlaw-2816	235	13	or	or	CCONJ
taxlaw-2816	235	14	[	[	X
taxlaw-2816	235	15	their	their	PRON
taxlaw-2816	235	16	]	]	X
taxlaw-2816	235	17	physical	physical	ADJ
taxlaw-2816	235	18	presence	presence	NOUN
taxlaw-2816	235	19	’	'	PUNCT
taxlaw-2816	235	20	in	in	ADP
taxlaw-2816	235	21	north	north	NOUN
taxlaw-2816	235	22	carolina.48	carolina.48	ADV
taxlaw-2816	235	23	in	in	ADP
taxlaw-2816	235	24	essence	essence	NOUN
taxlaw-2816	235	25	,	,	PUNCT
taxlaw-2816	235	26	the	the	DET
taxlaw-2816	235	27	court	court	NOUN
taxlaw-2816	235	28	seems	seem	VERB
taxlaw-2816	235	29	to	to	PART
taxlaw-2816	235	30	be	be	AUX
taxlaw-2816	235	31	saying	say	VERB
taxlaw-2816	235	32	that	that	SCONJ
taxlaw-2816	235	33	the	the	DET
taxlaw-2816	235	34	income	income	NOUN
taxlaw-2816	235	35	north	north	PROPN
taxlaw-2816	235	36	carolina	carolina	PROPN
taxlaw-2816	235	37	sought	seek	VERB
taxlaw-2816	235	38	to	to	PART
taxlaw-2816	235	39	tax	tax	NOUN
taxlaw-2816	235	40	resulted	result	VERB
taxlaw-2816	235	41	from	from	ADP
taxlaw-2816	235	42	the	the	DET
taxlaw-2816	235	43	use	use	NOUN
taxlaw-2816	235	44	of	of	ADP
taxlaw-2816	235	45	the	the	DET
taxlaw-2816	235	46	taxpayer	taxpayer	NOUN
taxlaw-2816	235	47	’s	’s	PART
taxlaw-2816	235	48	intangible	intangible	ADJ
taxlaw-2816	235	49	intellectual	intellectual	ADJ
taxlaw-2816	235	50	property	property	NOUN
taxlaw-2816	235	51	in	in	ADP
taxlaw-2816	235	52	the	the	DET
taxlaw-2816	235	53	state	state	NOUN
taxlaw-2816	235	54	,	,	PUNCT
taxlaw-2816	235	55	so	so	SCONJ
taxlaw-2816	235	56	it	it	PRON
taxlaw-2816	235	57	would	would	AUX
taxlaw-2816	235	58	be	be	AUX
taxlaw-2816	235	59	incongruous	incongruous	ADJ
taxlaw-2816	235	60	to	to	PART
taxlaw-2816	235	61	require	require	VERB
taxlaw-2816	235	62	the	the	DET
taxlaw-2816	235	63	taxpayer	taxpayer	NOUN
taxlaw-2816	235	64	’s	’s	PART
taxlaw-2816	235	65	physical	physical	ADJ
taxlaw-2816	235	66	presence	presence	NOUN
taxlaw-2816	235	67	as	as	ADP
taxlaw-2816	235	68	a	a	DET
taxlaw-2816	235	69	requirement	requirement	NOUN
taxlaw-2816	235	70	to	to	ADP
taxlaw-2816	235	71	taxing	tax	VERB
taxlaw-2816	235	72	that	that	DET
taxlaw-2816	235	73	income	income	NOUN
taxlaw-2816	235	74	.	.	PUNCT
taxlaw-2816	236	1	put	put	VERB
taxlaw-2816	236	2	simply	simply	ADV
taxlaw-2816	236	3	,	,	PUNCT
taxlaw-2816	236	4	why	why	SCONJ
taxlaw-2816	236	5	require	require	VERB
taxlaw-2816	236	6	physical	physical	ADJ
taxlaw-2816	236	7	presence	presence	NOUN
taxlaw-2816	236	8	to	to	PART
taxlaw-2816	236	9	tax	tax	NOUN
taxlaw-2816	236	10	income	income	NOUN
taxlaw-2816	236	11	derived	derive	VERB
taxlaw-2816	236	12	from	from	ADP
taxlaw-2816	236	13	intangible	intangible	ADJ
taxlaw-2816	236	14	(	(	PUNCT
taxlaw-2816	236	15	i.e.	i.e.	X
taxlaw-2816	236	16	,	,	PUNCT
taxlaw-2816	236	17	nonphysical	nonphysical	ADJ
taxlaw-2816	236	18	)	)	PUNCT
taxlaw-2816	236	19	property	property	NOUN
taxlaw-2816	236	20	?	?	PUNCT
taxlaw-2816	237	1	finally	finally	ADV
taxlaw-2816	237	2	,	,	PUNCT
taxlaw-2816	237	3	the	the	DET
taxlaw-2816	237	4	court	court	NOUN
taxlaw-2816	237	5	also	also	ADV
taxlaw-2816	237	6	pointed	point	VERB
taxlaw-2816	237	7	out	out	ADP
taxlaw-2816	237	8	structural	structural	ADJ
taxlaw-2816	237	9	differences	difference	NOUN
taxlaw-2816	237	10	between	between	ADP
taxlaw-2816	237	11	the	the	DET
taxlaw-2816	237	12	income	income	NOUN
taxlaw-2816	237	13	tax	tax	NOUN
taxlaw-2816	237	14	and	and	CCONJ
taxlaw-2816	237	15	the	the	DET
taxlaw-2816	237	16	sales	sale	NOUN
taxlaw-2816	237	17	tax	tax	NOUN
taxlaw-2816	237	18	that	that	PRON
taxlaw-2816	237	19	justified	justify	VERB
taxlaw-2816	237	20	different	different	ADJ
taxlaw-2816	237	21	treatment	treatment	NOUN
taxlaw-2816	237	22	,	,	PUNCT
taxlaw-2816	237	23	including	include	VERB
taxlaw-2816	237	24	(	(	PUNCT
taxlaw-2816	237	25	1	1	NUM
taxlaw-2816	237	26	)	)	PUNCT
taxlaw-2816	237	27	that	that	SCONJ
taxlaw-2816	237	28	the	the	DET
taxlaw-2816	237	29	sales	sale	NOUN
taxlaw-2816	237	30	tax	tax	NOUN
taxlaw-2816	237	31	“	"	PUNCT
taxlaw-2816	237	32	can	can	AUX
taxlaw-2816	237	33	make	make	VERB
taxlaw-2816	237	34	the	the	DET
taxlaw-2816	237	35	taxpayer	taxpayer	NOUN
taxlaw-2816	237	36	an	an	DET
taxlaw-2816	237	37	agent	agent	NOUN
taxlaw-2816	237	38	of	of	ADP
taxlaw-2816	237	39	the	the	DET
taxlaw-2816	237	40	state	state	NOUN
taxlaw-2816	237	41	,	,	PUNCT
taxlaw-2816	237	42	obligated	obligate	VERB
taxlaw-2816	237	43	to	to	PART
taxlaw-2816	237	44	collect	collect	VERB
taxlaw-2816	237	45	the	the	DET
taxlaw-2816	237	46	tax	tax	NOUN
taxlaw-2816	237	47	from	from	ADP
taxlaw-2816	237	48	the	the	DET
taxlaw-2816	237	49	consumer	consumer	NOUN
taxlaw-2816	237	50	at	at	ADP
taxlaw-2816	237	51	the	the	DET
taxlaw-2816	237	52	point	point	NOUN
taxlaw-2816	237	53	of	of	ADP
taxlaw-2816	237	54	sale	sale	NOUN
taxlaw-2816	237	55	and	and	CCONJ
taxlaw-2816	237	56	then	then	ADV
taxlaw-2816	237	57	pay	pay	VERB
taxlaw-2816	237	58	it	it	PRON
taxlaw-2816	237	59	over	over	ADP
taxlaw-2816	237	60	to	to	ADP
taxlaw-2816	237	61	the	the	DET
taxlaw-2816	237	62	taxing	tax	VERB
taxlaw-2816	237	63	entity”;49	entity”;49	PROPN
taxlaw-2816	237	64	and	and	CCONJ
taxlaw-2816	237	65	(	(	PUNCT
taxlaw-2816	237	66	2	2	X
taxlaw-2816	237	67	)	)	PUNCT
taxlaw-2816	237	68	the	the	DET
taxlaw-2816	237	69	state	state	NOUN
taxlaw-2816	237	70	income	income	NOUN
taxlaw-2816	237	71	tax	tax	NOUN
taxlaw-2816	237	72	is	be	AUX
taxlaw-2816	237	73	usually	usually	ADV
taxlaw-2816	237	74	paid	pay	VERB
taxlaw-2816	237	75	only	only	ADV
taxlaw-2816	237	76	once	once	ADV
taxlaw-2816	237	77	a	a	DET
taxlaw-2816	237	78	year	year	NOUN
taxlaw-2816	237	79	,	,	PUNCT
taxlaw-2816	237	80	to	to	ADP
taxlaw-2816	237	81	one	one	NUM
taxlaw-2816	237	82	taxing	tax	VERB
taxlaw-2816	237	83	jurisdiction	jurisdiction	NOUN
taxlaw-2816	237	84	and	and	CCONJ
taxlaw-2816	237	85	at	at	ADP
taxlaw-2816	237	86	one	one	NUM
taxlaw-2816	237	87	rate	rate	NOUN
taxlaw-2816	237	88	,	,	PUNCT
taxlaw-2816	237	89	“	"	PUNCT
taxlaw-2816	237	90	[	[	X
taxlaw-2816	237	91	but	but	CCONJ
taxlaw-2816	237	92	]	]	PUNCT
taxlaw-2816	237	93	a	a	DET
taxlaw-2816	237	94	sales	sale	NOUN
taxlaw-2816	237	95	and	and	CCONJ
taxlaw-2816	237	96	use	use	VERB
taxlaw-2816	237	97	tax	tax	NOUN
taxlaw-2816	237	98	can	can	AUX
taxlaw-2816	237	99	be	be	AUX
taxlaw-2816	237	100	due	due	ADJ
taxlaw-2816	237	101	periodically	periodically	ADV
taxlaw-2816	237	102	to	to	ADP
taxlaw-2816	237	103	more	more	ADJ
taxlaw-2816	237	104	than	than	ADP
taxlaw-2816	237	105	one	one	NUM
taxlaw-2816	237	106	taxing	tax	VERB
taxlaw-2816	237	107	jurisdiction	jurisdiction	NOUN
taxlaw-2816	237	108	within	within	ADP
taxlaw-2816	237	109	a	a	DET
taxlaw-2816	237	110	state	state	NOUN
taxlaw-2816	237	111	and	and	CCONJ
taxlaw-2816	237	112	at	at	ADP
taxlaw-2816	237	113	varying	vary	VERB
taxlaw-2816	237	114	rates	rate	NOUN
taxlaw-2816	237	115	.	.	PUNCT
taxlaw-2816	237	116	”	"	PUNCT
taxlaw-2816	238	1	50	50	NUM
taxlaw-2816	238	2	in	in	ADP
taxlaw-2816	238	3	the	the	DET
taxlaw-2816	238	4	court	court	NOUN
taxlaw-2816	238	5	’s	’s	PART
taxlaw-2816	238	6	opinion	opinion	NOUN
taxlaw-2816	238	7	,	,	PUNCT
taxlaw-2816	238	8	these	these	DET
taxlaw-2816	238	9	structural	structural	ADJ
taxlaw-2816	238	10	differences	difference	NOUN
taxlaw-2816	238	11	rendered	render	VERB
taxlaw-2816	238	12	the	the	DET
taxlaw-2816	238	13	corporate	corporate	ADJ
taxlaw-2816	238	14	income	income	NOUN
taxlaw-2816	238	15	tax	tax	NOUN
taxlaw-2816	238	16	less	less	ADV
taxlaw-2816	238	17	administratively	administratively	ADV
taxlaw-2816	238	18	burdensome	burdensome	ADJ
taxlaw-2816	238	19	to	to	ADP
taxlaw-2816	238	20	taxpayers	taxpayer	NOUN
taxlaw-2816	238	21	than	than	ADP
taxlaw-2816	238	22	the	the	DET
taxlaw-2816	238	23	sales	sale	NOUN
taxlaw-2816	238	24	tax	tax	NOUN
taxlaw-2816	238	25	.	.	PUNCT
taxlaw-2816	239	1	based	base	VERB
taxlaw-2816	239	2	on	on	ADP
taxlaw-2816	239	3	these	these	DET
taxlaw-2816	239	4	reasons	reason	NOUN
taxlaw-2816	239	5	,	,	PUNCT
taxlaw-2816	239	6	the	the	DET
taxlaw-2816	239	7	north	north	PROPN
taxlaw-2816	239	8	carolina	carolina	PROPN
taxlaw-2816	239	9	court	court	PROPN
taxlaw-2816	239	10	“	"	PUNCT
taxlaw-2816	239	11	reject[ed	reject[ed	PROPN
taxlaw-2816	239	12	]	]	X
taxlaw-2816	239	13	the	the	DET
taxlaw-2816	239	14	contention	contention	NOUN
taxlaw-2816	239	15	that	that	SCONJ
taxlaw-2816	239	16	physical	physical	ADJ
taxlaw-2816	239	17	presence	presence	NOUN
taxlaw-2816	239	18	is	be	AUX
taxlaw-2816	239	19	the	the	DET
taxlaw-2816	239	20	sine	sine	NOUN
taxlaw-2816	239	21	qua	qua	NOUN
taxlaw-2816	239	22	non	non	X
taxlaw-2816	239	23	of	of	ADP
taxlaw-2816	239	24	a	a	DET
taxlaw-2816	239	25	state	state	NOUN
taxlaw-2816	239	26	’s	’s	PART
taxlaw-2816	239	27	jurisdiction	jurisdiction	NOUN
taxlaw-2816	239	28	to	to	PART
taxlaw-2816	239	29	tax	tax	VERB
taxlaw-2816	239	30	under	under	ADP
taxlaw-2816	239	31	the	the	DET
taxlaw-2816	239	32	commerce	commerce	NOUN
taxlaw-2816	239	33	clause	clause	NOUN
taxlaw-2816	239	34	for	for	ADP
taxlaw-2816	239	35	purposes	purpose	NOUN
taxlaw-2816	239	36	of	of	ADP
taxlaw-2816	239	37	income	income	NOUN
taxlaw-2816	239	38	and	and	CCONJ
taxlaw-2816	239	39	franchise	franchise	NOUN
taxlaw-2816	239	40	taxes	taxis	NOUN
taxlaw-2816	239	41	.	.	PUNCT
taxlaw-2816	240	1	”51	”51	PROPN
taxlaw-2816	240	2	rather	rather	ADV
taxlaw-2816	240	3	,	,	PUNCT
taxlaw-2816	240	4	the	the	DET
taxlaw-2816	240	5	court	court	NOUN
taxlaw-2816	240	6	held	hold	VERB
taxlaw-2816	240	7	that	that	SCONJ
taxlaw-2816	240	8	“	"	PUNCT
taxlaw-2816	240	9	where	where	SCONJ
taxlaw-2816	240	10	a	a	DET
taxlaw-2816	240	11	wholly	wholly	ADV
taxlaw-2816	240	12	-	-	PUNCT
taxlaw-2816	240	13	owned	own	VERB
taxlaw-2816	240	14	subsidiary	subsidiary	NOUN
taxlaw-2816	240	15	licenses	license	VERB
taxlaw-2816	240	16	trademarks	trademark	NOUN
taxlaw-2816	240	17	to	to	ADP
taxlaw-2816	240	18	a	a	DET
taxlaw-2816	240	19	related	relate	VERB
taxlaw-2816	240	20	retail	retail	ADJ
taxlaw-2816	240	21	company	company	NOUN
taxlaw-2816	240	22	operating	operate	VERB
taxlaw-2816	240	23	stores	store	NOUN
taxlaw-2816	240	24	located	locate	VERB
taxlaw-2816	240	25	[	[	PUNCT
taxlaw-2816	240	26	in	in	ADP
taxlaw-2816	240	27	a	a	DET
taxlaw-2816	240	28	state	state	NOUN
taxlaw-2816	240	29	]	]	X
taxlaw-2816	240	30	,	,	PUNCT
taxlaw-2816	240	31	there	there	ADV
taxlaw-2816	240	32	47id	47id	NOUN
taxlaw-2816	240	33	.	.	PUNCT
taxlaw-2816	241	1	(	(	PUNCT
taxlaw-2816	241	2	quoting	quote	VERB
taxlaw-2816	241	3	jerome	jerome	PROPN
taxlaw-2816	241	4	r.	r.	PROPN
taxlaw-2816	241	5	hellerstein	hellerstein	PROPN
taxlaw-2816	241	6	,	,	PUNCT
taxlaw-2816	241	7	geoffrey	geoffrey	PROPN
taxlaw-2816	241	8	and	and	CCONJ
taxlaw-2816	241	9	the	the	DET
taxlaw-2816	241	10	physical	physical	ADJ
taxlaw-2816	241	11	presence	presence	NOUN
taxlaw-2816	241	12	nexus	nexus	NOUN
taxlaw-2816	241	13	requirement	requirement	NOUN
taxlaw-2816	241	14	of	of	ADP
taxlaw-2816	241	15	quill	quill	NOUN
taxlaw-2816	241	16	,	,	PUNCT
taxlaw-2816	241	17	8	8	NUM
taxlaw-2816	241	18	st	st	PROPN
taxlaw-2816	241	19	.	.	PROPN
taxlaw-2816	241	20	tax	tax	PROPN
taxlaw-2816	241	21	notes	note	NOUN
taxlaw-2816	241	22	671	671	NUM
taxlaw-2816	241	23	,	,	PUNCT
taxlaw-2816	241	24	676	676	NUM
taxlaw-2816	241	25	(	(	PUNCT
taxlaw-2816	241	26	1995	1995	NUM
taxlaw-2816	241	27	)	)	PUNCT
taxlaw-2816	241	28	)	)	PUNCT
taxlaw-2816	241	29	.	.	PUNCT
taxlaw-2816	242	1	48	48	NUM
taxlaw-2816	242	2	605	605	NUM
taxlaw-2816	242	3	s.e	s.e	PROPN
taxlaw-2816	242	4	.	.	PROPN
taxlaw-2816	242	5	2d	2d	PROPN
taxlaw-2816	242	6	at	at	ADP
taxlaw-2816	242	7	195	195	NUM
taxlaw-2816	242	8	(	(	PUNCT
taxlaw-2816	242	9	quoting	quote	VERB
taxlaw-2816	242	10	hellerstein	hellerstein	NOUN
taxlaw-2816	242	11	,	,	PUNCT
taxlaw-2816	242	12	supra	supra	PROPN
taxlaw-2816	242	13	note	note	NOUN
taxlaw-2816	242	14	47	47	NUM
taxlaw-2816	242	15	,	,	PUNCT
taxlaw-2816	242	16	at	at	ADP
taxlaw-2816	242	17	676	676	NUM
taxlaw-2816	242	18	)	)	PUNCT
taxlaw-2816	242	19	.	.	PUNCT
taxlaw-2816	243	1	49	49	NUM
taxlaw-2816	244	1	i	i	PRON
taxlaw-2816	244	2	d.	d.	VERB
taxlaw-2816	244	3	50	50	NUM
taxlaw-2816	245	1	i	i	PRON
taxlaw-2816	245	2	d.	d.	PROPN
taxlaw-2816	245	3	51	51	NUM
taxlaw-2816	246	1	i	i	PRON
taxlaw-2816	246	2	d.	d.	PROPN
taxlaw-2816	246	3	148	148	NUM
taxlaw-2816	246	4	columbia	columbia	PROPN
taxlaw-2816	246	5	journal	journal	PROPN
taxlaw-2816	246	6	of	of	ADP
taxlaw-2816	246	7	tax	tax	NOUN
taxlaw-2816	246	8	law	law	NOUN
taxlaw-2816	247	1	[	[	X
taxlaw-2816	247	2	vol	vol	NOUN
taxlaw-2816	247	3	.	.	PUNCT
taxlaw-2816	248	1	4:136	4:136	NUM
taxlaw-2816	248	2	exists	exist	VERB
taxlaw-2816	248	3	a	a	DET
taxlaw-2816	248	4	substantial	substantial	ADJ
taxlaw-2816	248	5	nexus	nexus	NOUN
taxlaw-2816	248	6	with	with	ADP
taxlaw-2816	248	7	the	the	DET
taxlaw-2816	248	8	state	state	NOUN
taxlaw-2816	248	9	sufficient	sufficient	ADJ
taxlaw-2816	248	10	to	to	PART
taxlaw-2816	248	11	satisfy	satisfy	VERB
taxlaw-2816	248	12	the	the	DET
taxlaw-2816	248	13	commerce	commerce	NOUN
taxlaw-2816	248	14	clause	clause	NOUN
taxlaw-2816	248	15	.	.	PUNCT
taxlaw-2816	249	1	”52	”52	PUNCT
taxlaw-2816	249	2	not	not	PART
taxlaw-2816	249	3	all	all	DET
taxlaw-2816	249	4	state	state	NOUN
taxlaw-2816	249	5	courts	court	NOUN
taxlaw-2816	249	6	have	have	AUX
taxlaw-2816	249	7	reached	reach	VERB
taxlaw-2816	249	8	the	the	DET
taxlaw-2816	249	9	same	same	ADJ
taxlaw-2816	249	10	conclusion	conclusion	NOUN
taxlaw-2816	249	11	as	as	SCONJ
taxlaw-2816	249	12	a&f	a&f	PROPN
taxlaw-2816	249	13	trademark	trademark	NOUN
taxlaw-2816	249	14	to	to	PART
taxlaw-2816	249	15	limit	limit	VERB
taxlaw-2816	249	16	quill	quill	PROPN
taxlaw-2816	249	17	’s	’s	PART
taxlaw-2816	249	18	physical	physical	ADJ
taxlaw-2816	249	19	presence	presence	NOUN
taxlaw-2816	249	20	standard	standard	NOUN
taxlaw-2816	249	21	to	to	ADP
taxlaw-2816	249	22	the	the	DET
taxlaw-2816	249	23	sales	sale	NOUN
taxlaw-2816	249	24	tax,53	tax,53	NOUN
taxlaw-2816	249	25	though	though	SCONJ
taxlaw-2816	249	26	most	most	ADJ
taxlaw-2816	249	27	have.54	have.54	ADJ
taxlaw-2816	249	28	moreover	moreover	ADV
taxlaw-2816	249	29	,	,	PUNCT
taxlaw-2816	249	30	those	those	DET
taxlaw-2816	249	31	few	few	ADJ
taxlaw-2816	249	32	courts	court	NOUN
taxlaw-2816	249	33	that	that	PRON
taxlaw-2816	249	34	have	have	AUX
taxlaw-2816	249	35	extended	extend	VERB
taxlaw-2816	249	36	the	the	DET
taxlaw-2816	249	37	physical	physical	ADJ
taxlaw-2816	249	38	-	-	PUNCT
taxlaw-2816	249	39	presence	presence	NOUN
taxlaw-2816	249	40	requirement	requirement	NOUN
taxlaw-2816	249	41	beyond	beyond	ADP
taxlaw-2816	249	42	the	the	DET
taxlaw-2816	249	43	sales	sale	NOUN
taxlaw-2816	249	44	tax	tax	NOUN
taxlaw-2816	249	45	have	have	AUX
taxlaw-2816	249	46	provided	provide	VERB
taxlaw-2816	249	47	scant	scant	ADJ
taxlaw-2816	249	48	support	support	NOUN
taxlaw-2816	249	49	for	for	ADP
taxlaw-2816	249	50	that	that	DET
taxlaw-2816	249	51	result	result	NOUN
taxlaw-2816	249	52	,	,	PUNCT
taxlaw-2816	249	53	as	as	SCONJ
taxlaw-2816	249	54	illustrated	illustrate	VERB
taxlaw-2816	249	55	by	by	ADP
taxlaw-2816	249	56	the	the	DET
taxlaw-2816	249	57	conclusory	conclusory	ADJ
taxlaw-2816	249	58	rationale	rationale	NOUN
taxlaw-2816	249	59	given	give	VERB
taxlaw-2816	249	60	by	by	ADP
taxlaw-2816	249	61	the	the	DET
taxlaw-2816	249	62	texas	texas	PROPN
taxlaw-2816	249	63	court	court	PROPN
taxlaw-2816	249	64	of	of	ADP
taxlaw-2816	249	65	appeals	appeals	PROPN
taxlaw-2816	249	66	in	in	ADP
taxlaw-2816	249	67	finding	find	VERB
taxlaw-2816	249	68	that	that	SCONJ
taxlaw-2816	249	69	an	an	DET
taxlaw-2816	249	70	out	out	ADV
taxlaw-2816	249	71	-	-	PUNCT
taxlaw-2816	249	72	of	of	ADP
taxlaw-2816	249	73	-	-	PUNCT
taxlaw-2816	249	74	state	state	NOUN
taxlaw-2816	249	75	corporation	corporation	NOUN
taxlaw-2816	249	76	lacked	lack	VERB
taxlaw-2816	249	77	substantial	substantial	ADJ
taxlaw-2816	249	78	nexus	nexus	NOUN
taxlaw-2816	249	79	with	with	ADP
taxlaw-2816	249	80	the	the	DET
taxlaw-2816	249	81	state	state	NOUN
taxlaw-2816	249	82	for	for	ADP
taxlaw-2816	249	83	franchise	franchise	NOUN
taxlaw-2816	249	84	tax	tax	NOUN
taxlaw-2816	249	85	purposes	purpose	NOUN
taxlaw-2816	249	86	:	:	PUNCT
taxlaw-2816	249	87	while	while	SCONJ
taxlaw-2816	249	88	the	the	DET
taxlaw-2816	249	89	decisions	decision	NOUN
taxlaw-2816	249	90	in	in	ADP
taxlaw-2816	249	91	quill	quill	NOUN
taxlaw-2816	249	92	and	and	CCONJ
taxlaw-2816	249	93	bellas	bellas	PROPN
taxlaw-2816	249	94	hess	hess	PROPN
taxlaw-2816	249	95	involved	involve	VERB
taxlaw-2816	249	96	sales	sale	NOUN
taxlaw-2816	249	97	and	and	CCONJ
taxlaw-2816	249	98	use	use	VERB
taxlaw-2816	249	99	taxes	taxis	NOUN
taxlaw-2816	249	100	,	,	PUNCT
taxlaw-2816	249	101	we	we	PRON
taxlaw-2816	249	102	see	see	VERB
taxlaw-2816	249	103	no	no	DET
taxlaw-2816	249	104	principled	principled	ADJ
taxlaw-2816	249	105	distinction	distinction	NOUN
taxlaw-2816	249	106	when	when	SCONJ
taxlaw-2816	249	107	the	the	DET
taxlaw-2816	249	108	basic	basic	ADJ
taxlaw-2816	249	109	issue	issue	NOUN
taxlaw-2816	249	110	remains	remain	VERB
taxlaw-2816	249	111	whether	whether	SCONJ
taxlaw-2816	249	112	the	the	DET
taxlaw-2816	249	113	state	state	NOUN
taxlaw-2816	249	114	can	can	AUX
taxlaw-2816	249	115	tax	tax	VERB
taxlaw-2816	249	116	the	the	DET
taxlaw-2816	249	117	corporation	corporation	NOUN
taxlaw-2816	249	118	at	at	ADV
taxlaw-2816	249	119	all	all	ADV
taxlaw-2816	249	120	under	under	ADP
taxlaw-2816	249	121	the	the	DET
taxlaw-2816	249	122	commerce	commerce	NOUN
taxlaw-2816	249	123	clause	clause	NOUN
taxlaw-2816	249	124	.	.	PUNCT
taxlaw-2816	250	1	as	as	SCONJ
taxlaw-2816	250	2	construed	construe	VERB
taxlaw-2816	250	3	in	in	ADP
taxlaw-2816	250	4	quill	quill	NOUN
taxlaw-2816	250	5	and	and	CCONJ
taxlaw-2816	250	6	bellas	bellas	PROPN
taxlaw-2816	250	7	hess	hess	PROPN
taxlaw-2816	250	8	,	,	PUNCT
taxlaw-2816	250	9	when	when	SCONJ
taxlaw-2816	250	10	the	the	DET
taxlaw-2816	250	11	corporation	corporation	NOUN
taxlaw-2816	250	12	conducts	conduct	VERB
taxlaw-2816	250	13	its	its	PRON
taxlaw-2816	250	14	activity	activity	NOUN
taxlaw-2816	250	15	solely	solely	ADV
taxlaw-2816	250	16	through	through	ADP
taxlaw-2816	250	17	interstate	interstate	ADJ
taxlaw-2816	250	18	commerce	commerce	NOUN
taxlaw-2816	250	19	and	and	CCONJ
taxlaw-2816	250	20	lacks	lack	VERB
taxlaw-2816	250	21	any	any	DET
taxlaw-2816	250	22	physical	physical	ADJ
taxlaw-2816	250	23	presence	presence	NOUN
taxlaw-2816	250	24	in	in	ADP
taxlaw-2816	250	25	the	the	DET
taxlaw-2816	250	26	state	state	NOUN
taxlaw-2816	250	27	,	,	PUNCT
taxlaw-2816	250	28	no	no	DET
taxlaw-2816	250	29	sufficient	sufficient	ADJ
taxlaw-2816	250	30	nexus	nexus	NOUN
taxlaw-2816	250	31	exists	exist	VERB
taxlaw-2816	250	32	to	to	PART
taxlaw-2816	250	33	permit	permit	VERB
taxlaw-2816	250	34	the	the	DET
taxlaw-2816	250	35	state	state	NOUN
taxlaw-2816	250	36	to	to	PART
taxlaw-2816	250	37	assess	assess	VERB
taxlaw-2816	250	38	tax.55	tax.55	NOUN
taxlaw-2816	250	39	likewise	likewise	ADV
taxlaw-2816	250	40	,	,	PUNCT
taxlaw-2816	250	41	another	another	DET
taxlaw-2816	250	42	state	state	NOUN
taxlaw-2816	250	43	court	court	NOUN
taxlaw-2816	250	44	to	to	PART
taxlaw-2816	250	45	apply	apply	VERB
taxlaw-2816	250	46	the	the	DET
taxlaw-2816	250	47	physical	physical	ADJ
taxlaw-2816	250	48	presence	presence	NOUN
taxlaw-2816	250	49	standard	standard	NOUN
taxlaw-2816	250	50	outside	outside	ADP
taxlaw-2816	250	51	the	the	DET
taxlaw-2816	250	52	sales	sale	NOUN
taxlaw-2816	250	53	tax	tax	NOUN
taxlaw-2816	250	54	context	context	NOUN
taxlaw-2816	250	55	justified	justify	VERB
taxlaw-2816	250	56	that	that	SCONJ
taxlaw-2816	250	57	result	result	NOUN
taxlaw-2816	250	58	by	by	ADP
taxlaw-2816	250	59	claiming	claim	VERB
taxlaw-2816	250	60	a	a	DET
taxlaw-2816	250	61	lack	lack	NOUN
taxlaw-2816	250	62	of	of	ADP
taxlaw-2816	250	63	authority	authority	NOUN
taxlaw-2816	250	64	to	to	PART
taxlaw-2816	250	65	do	do	AUX
taxlaw-2816	250	66	otherwise	otherwise	ADV
taxlaw-2816	250	67	:	:	PUNCT
taxlaw-2816	250	68	“	"	PUNCT
taxlaw-2816	250	69	any	any	DET
taxlaw-2816	250	70	constitutional	constitutional	ADJ
taxlaw-2816	250	71	distinctions	distinction	NOUN
taxlaw-2816	250	72	between	between	ADP
taxlaw-2816	250	73	the	the	DET
taxlaw-2816	250	74	franchise	franchise	NOUN
taxlaw-2816	250	75	and	and	CCONJ
taxlaw-2816	250	76	excise	excise	VERB
taxlaw-2816	250	77	52	52	NUM
taxlaw-2816	250	78	i	i	PRON
taxlaw-2816	250	79	d.	d.	PROPN
taxlaw-2816	250	80	53	53	NUM
taxlaw-2816	250	81	see	see	VERB
taxlaw-2816	250	82	,	,	PUNCT
taxlaw-2816	250	83	e.g.	e.g.	ADV
taxlaw-2816	250	84	,	,	PUNCT
taxlaw-2816	250	85	j.c	j.c	PROPN
taxlaw-2816	250	86	.	.	PROPN
taxlaw-2816	250	87	penney	penney	PROPN
taxlaw-2816	250	88	nat’l	nat’l	PROPN
taxlaw-2816	250	89	bank	bank	PROPN
taxlaw-2816	250	90	v.	v.	PROPN
taxlaw-2816	250	91	johnson	johnson	PROPN
taxlaw-2816	250	92	,	,	PUNCT
taxlaw-2816	250	93	19	19	NUM
taxlaw-2816	250	94	s.w.3d	s.w.3d	PROPN
taxlaw-2816	250	95	831	831	NUM
taxlaw-2816	250	96	,	,	PUNCT
taxlaw-2816	250	97	839	839	NUM
taxlaw-2816	250	98	(	(	PUNCT
taxlaw-2816	250	99	tenn	tenn	PROPN
taxlaw-2816	250	100	.	.	PROPN
taxlaw-2816	251	1	ct	ct	PROPN
taxlaw-2816	251	2	.	.	PUNCT
taxlaw-2816	252	1	app	app	PROPN
taxlaw-2816	252	2	.	.	PROPN
taxlaw-2816	252	3	1999	1999	NUM
taxlaw-2816	252	4	)	)	PUNCT
taxlaw-2816	252	5	(	(	PUNCT
taxlaw-2816	252	6	stating	state	VERB
taxlaw-2816	252	7	,	,	PUNCT
taxlaw-2816	252	8	in	in	ADP
taxlaw-2816	252	9	a	a	DET
taxlaw-2816	252	10	discussion	discussion	NOUN
taxlaw-2816	252	11	of	of	ADP
taxlaw-2816	252	12	the	the	DET
taxlaw-2816	252	13	proper	proper	ADJ
taxlaw-2816	252	14	nexus	nexus	NOUN
taxlaw-2816	252	15	standards	standard	NOUN
taxlaw-2816	252	16	for	for	ADP
taxlaw-2816	252	17	tennessee	tennessee	PROPN
taxlaw-2816	252	18	’s	’s	PART
taxlaw-2816	252	19	corporate	corporate	ADJ
taxlaw-2816	252	20	franchise	franchise	NOUN
taxlaw-2816	252	21	and	and	CCONJ
taxlaw-2816	252	22	excise	excise	NOUN
taxlaw-2816	252	23	taxes	taxis	NOUN
taxlaw-2816	252	24	,	,	PUNCT
taxlaw-2816	252	25	that	that	SCONJ
taxlaw-2816	252	26	“	"	PUNCT
taxlaw-2816	252	27	[	[	X
taxlaw-2816	252	28	w]hile	w]hile	ADP
taxlaw-2816	252	29	it	it	PRON
taxlaw-2816	252	30	is	be	AUX
taxlaw-2816	252	31	true	true	ADJ
taxlaw-2816	252	32	that	that	SCONJ
taxlaw-2816	252	33	the	the	DET
taxlaw-2816	252	34	bellas	bellas	PROPN
taxlaw-2816	252	35	hess	hess	PROPN
taxlaw-2816	252	36	and	and	CCONJ
taxlaw-2816	252	37	quill	quill	NOUN
taxlaw-2816	252	38	decisions	decision	NOUN
taxlaw-2816	252	39	focused	focus	VERB
taxlaw-2816	252	40	on	on	ADP
taxlaw-2816	252	41	use	use	NOUN
taxlaw-2816	252	42	taxes	taxis	NOUN
taxlaw-2816	252	43	,	,	PUNCT
taxlaw-2816	252	44	we	we	PRON
taxlaw-2816	252	45	find	find	VERB
taxlaw-2816	252	46	no	no	DET
taxlaw-2816	252	47	basis	basis	NOUN
taxlaw-2816	252	48	for	for	ADP
taxlaw-2816	252	49	concluding	conclude	VERB
taxlaw-2816	252	50	that	that	SCONJ
taxlaw-2816	252	51	the	the	DET
taxlaw-2816	252	52	analysis	analysis	NOUN
taxlaw-2816	252	53	should	should	AUX
taxlaw-2816	252	54	be	be	AUX
taxlaw-2816	252	55	different	different	ADJ
taxlaw-2816	252	56	in	in	ADP
taxlaw-2816	252	57	the	the	DET
taxlaw-2816	252	58	present	present	ADJ
taxlaw-2816	252	59	case	case	NOUN
taxlaw-2816	252	60	”	"	PUNCT
taxlaw-2816	252	61	)	)	PUNCT
taxlaw-2816	252	62	;	;	PUNCT
taxlaw-2816	252	63	acme	acme	PROPN
taxlaw-2816	252	64	royalty	royalty	PROPN
taxlaw-2816	252	65	co.	co.	PROPN
taxlaw-2816	252	66	v.	v.	ADP
taxlaw-2816	252	67	dir	dir	PROPN
taxlaw-2816	252	68	.	.	PUNCT
taxlaw-2816	253	1	of	of	ADP
taxlaw-2816	253	2	revenue	revenue	NOUN
taxlaw-2816	253	3	,	,	PUNCT
taxlaw-2816	253	4	96	96	NUM
taxlaw-2816	253	5	s.w.3d	s.w.3d	NUM
taxlaw-2816	253	6	72	72	NUM
taxlaw-2816	253	7	,	,	PUNCT
taxlaw-2816	253	8	75	75	NUM
taxlaw-2816	253	9	(	(	PUNCT
taxlaw-2816	253	10	mo	mo	PROPN
taxlaw-2816	253	11	.	.	PROPN
taxlaw-2816	253	12	2002	2002	NUM
taxlaw-2816	253	13	)	)	PUNCT
taxlaw-2816	253	14	(	(	PUNCT
taxlaw-2816	253	15	finding	find	VERB
taxlaw-2816	253	16	no	no	DET
taxlaw-2816	253	17	income	income	NOUN
taxlaw-2816	253	18	tax	tax	NOUN
taxlaw-2816	253	19	nexus	nexus	NOUN
taxlaw-2816	253	20	for	for	ADP
taxlaw-2816	253	21	delaware	delaware	PROPN
taxlaw-2816	253	22	holding	hold	VERB
taxlaw-2816	253	23	companies	company	NOUN
taxlaw-2816	253	24	that	that	PRON
taxlaw-2816	253	25	had	have	VERB
taxlaw-2816	253	26	no	no	DET
taxlaw-2816	253	27	“	"	PUNCT
taxlaw-2816	253	28	property	property	NOUN
taxlaw-2816	253	29	,	,	PUNCT
taxlaw-2816	253	30	payroll	payroll	NOUN
taxlaw-2816	253	31	,	,	PUNCT
taxlaw-2816	253	32	or	or	CCONJ
taxlaw-2816	253	33	sales	sale	NOUN
taxlaw-2816	253	34	,	,	PUNCT
taxlaw-2816	253	35	in	in	ADP
taxlaw-2816	253	36	the	the	DET
taxlaw-2816	253	37	state	state	NOUN
taxlaw-2816	253	38	or	or	CCONJ
taxlaw-2816	253	39	missouri	missouri	PROPN
taxlaw-2816	253	40	”	"	PUNCT
taxlaw-2816	253	41	)	)	PUNCT
taxlaw-2816	253	42	;	;	PUNCT
taxlaw-2816	253	43	gen	gen	PROPN
taxlaw-2816	253	44	.	.	PROPN
taxlaw-2816	253	45	motors	motors	PROPN
taxlaw-2816	253	46	corp	corp	PROPN
taxlaw-2816	253	47	.	.	PROPN
taxlaw-2816	254	1	v.	v.	ADP
taxlaw-2816	254	2	city	city	PROPN
taxlaw-2816	254	3	of	of	ADP
taxlaw-2816	254	4	seattle	seattle	PROPN
taxlaw-2816	254	5	,	,	PUNCT
taxlaw-2816	254	6	25	25	NUM
taxlaw-2816	254	7	p.3d	p.3d	NUM
taxlaw-2816	254	8	1022	1022	NUM
taxlaw-2816	254	9	(	(	PUNCT
taxlaw-2816	254	10	wash	wash	NOUN
taxlaw-2816	254	11	.	.	PUNCT
taxlaw-2816	255	1	ct	ct	PROPN
taxlaw-2816	255	2	.	.	PUNCT
taxlaw-2816	256	1	app	app	PROPN
taxlaw-2816	256	2	.	.	PROPN
taxlaw-2816	256	3	2001	2001	NUM
taxlaw-2816	256	4	)	)	PUNCT
taxlaw-2816	257	1	(	(	PUNCT
taxlaw-2816	257	2	holding	hold	VERB
taxlaw-2816	257	3	that	that	SCONJ
taxlaw-2816	257	4	the	the	DET
taxlaw-2816	257	5	physical	physical	ADJ
taxlaw-2816	257	6	-	-	PUNCT
taxlaw-2816	257	7	presence	presence	NOUN
taxlaw-2816	257	8	standard	standard	NOUN
taxlaw-2816	257	9	does	do	AUX
taxlaw-2816	257	10	not	not	PART
taxlaw-2816	257	11	apply	apply	VERB
taxlaw-2816	257	12	to	to	ADP
taxlaw-2816	257	13	seattle	seattle	PROPN
taxlaw-2816	257	14	’s	’s	PART
taxlaw-2816	257	15	business	business	PROPN
taxlaw-2816	257	16	&	&	CCONJ
taxlaw-2816	257	17	occupation	occupation	NOUN
taxlaw-2816	257	18	tax	tax	NOUN
taxlaw-2816	257	19	,	,	PUNCT
taxlaw-2816	257	20	but	but	CCONJ
taxlaw-2816	257	21	agreeing	agree	VERB
taxlaw-2816	257	22	with	with	ADP
taxlaw-2816	257	23	the	the	DET
taxlaw-2816	257	24	j.c	j.c	PROPN
taxlaw-2816	257	25	.	.	PROPN
taxlaw-2816	257	26	penney	penney	PROPN
taxlaw-2816	257	27	court	court	PROPN
taxlaw-2816	257	28	that	that	SCONJ
taxlaw-2816	257	29	the	the	DET
taxlaw-2816	257	30	standard	standard	NOUN
taxlaw-2816	257	31	does	do	AUX
taxlaw-2816	257	32	apply	apply	VERB
taxlaw-2816	257	33	to	to	ADP
taxlaw-2816	257	34	franchise	franchise	NOUN
taxlaw-2816	257	35	taxes	taxis	NOUN
taxlaw-2816	257	36	)	)	PUNCT
taxlaw-2816	257	37	.	.	PUNCT
taxlaw-2816	258	1	54	54	NUM
taxlaw-2816	258	2	at	at	ADV
taxlaw-2816	258	3	least	least	ADV
taxlaw-2816	258	4	one	one	NUM
taxlaw-2816	258	5	court	court	NOUN
taxlaw-2816	258	6	has	have	AUX
taxlaw-2816	258	7	also	also	ADV
taxlaw-2816	258	8	applied	apply	VERB
taxlaw-2816	258	9	the	the	DET
taxlaw-2816	258	10	less	less	ADV
taxlaw-2816	258	11	rigorous	rigorous	ADJ
taxlaw-2816	258	12	“	"	PUNCT
taxlaw-2816	258	13	economic	economic	ADJ
taxlaw-2816	258	14	presence	presence	NOUN
taxlaw-2816	258	15	”	"	PUNCT
taxlaw-2816	258	16	standard	standard	NOUN
taxlaw-2816	258	17	outside	outside	ADP
taxlaw-2816	258	18	the	the	DET
taxlaw-2816	258	19	context	context	NOUN
taxlaw-2816	258	20	of	of	ADP
taxlaw-2816	258	21	intellectual	intellectual	ADJ
taxlaw-2816	258	22	property	property	NOUN
taxlaw-2816	258	23	licensing	licensing	NOUN
taxlaw-2816	258	24	.	.	PUNCT
taxlaw-2816	259	1	see	see	VERB
taxlaw-2816	259	2	tax	tax	NOUN
taxlaw-2816	259	3	comm’r	comm’r	NOUN
taxlaw-2816	259	4	of	of	ADP
taxlaw-2816	259	5	the	the	DET
taxlaw-2816	259	6	state	state	NOUN
taxlaw-2816	259	7	v.	v.	PROPN
taxlaw-2816	259	8	mbna	mbna	PROPN
taxlaw-2816	259	9	am	am	PROPN
taxlaw-2816	259	10	.	.	PUNCT
taxlaw-2816	260	1	bank	bank	PROPN
taxlaw-2816	260	2	,	,	PUNCT
taxlaw-2816	260	3	n.a	n.a	PROPN
taxlaw-2816	260	4	.	.	PROPN
taxlaw-2816	260	5	,	,	PUNCT
taxlaw-2816	260	6	640	640	NUM
taxlaw-2816	260	7	s.e.2d	s.e.2d	NUM
taxlaw-2816	260	8	226	226	NUM
taxlaw-2816	260	9	(	(	PUNCT
taxlaw-2816	260	10	w.	w.	PROPN
taxlaw-2816	260	11	va	va	PROPN
taxlaw-2816	260	12	.	.	PROPN
taxlaw-2816	260	13	2006	2006	NUM
taxlaw-2816	260	14	)	)	PUNCT
taxlaw-2816	260	15	(	(	PUNCT
taxlaw-2816	260	16	finding	find	VERB
taxlaw-2816	260	17	nexus	nexus	NOUN
taxlaw-2816	260	18	for	for	ADP
taxlaw-2816	260	19	income	income	NOUN
taxlaw-2816	260	20	and	and	CCONJ
taxlaw-2816	260	21	franchise	franchise	NOUN
taxlaw-2816	260	22	tax	tax	NOUN
taxlaw-2816	260	23	purposes	purpose	NOUN
taxlaw-2816	260	24	for	for	ADP
taxlaw-2816	260	25	a	a	DET
taxlaw-2816	260	26	bank	bank	NOUN
taxlaw-2816	260	27	with	with	ADP
taxlaw-2816	260	28	no	no	DET
taxlaw-2816	260	29	in	in	ADP
taxlaw-2816	260	30	-	-	PUNCT
taxlaw-2816	260	31	state	state	NOUN
taxlaw-2816	260	32	physical	physical	ADJ
taxlaw-2816	260	33	presence	presence	NOUN
taxlaw-2816	260	34	)	)	PUNCT
taxlaw-2816	260	35	;	;	PUNCT
taxlaw-2816	260	36	but	but	CCONJ
taxlaw-2816	260	37	see	see	VERB
taxlaw-2816	260	38	i	i	PRON
taxlaw-2816	260	39	d.	d.	PROPN
taxlaw-2816	260	40	at	at	ADP
taxlaw-2816	260	41	239	239	NUM
taxlaw-2816	260	42	(	(	PUNCT
taxlaw-2816	260	43	benjamin	benjamin	PROPN
taxlaw-2816	260	44	,	,	PUNCT
taxlaw-2816	260	45	j.	j.	PROPN
taxlaw-2816	260	46	,	,	PUNCT
taxlaw-2816	260	47	dissenting	dissent	VERB
taxlaw-2816	260	48	)	)	PUNCT
taxlaw-2816	260	49	(	(	PUNCT
taxlaw-2816	260	50	“	"	PUNCT
taxlaw-2816	260	51	the	the	DET
taxlaw-2816	260	52	reality	reality	NOUN
taxlaw-2816	260	53	is	be	AUX
taxlaw-2816	260	54	that	that	SCONJ
taxlaw-2816	260	55	the	the	DET
taxlaw-2816	260	56	united	united	PROPN
taxlaw-2816	260	57	states	states	PROPN
taxlaw-2816	260	58	supreme	supreme	PROPN
taxlaw-2816	260	59	court	court	PROPN
taxlaw-2816	260	60	has	have	AUX
taxlaw-2816	260	61	not	not	PART
taxlaw-2816	260	62	generally	generally	ADV
taxlaw-2816	260	63	treated	treat	VERB
taxlaw-2816	260	64	the	the	DET
taxlaw-2816	260	65	question	question	NOUN
taxlaw-2816	260	66	of	of	ADP
taxlaw-2816	260	67	state	state	NOUN
taxlaw-2816	260	68	authority	authority	NOUN
taxlaw-2816	260	69	to	to	PART
taxlaw-2816	260	70	tax	tax	VERB
taxlaw-2816	260	71	interstate	interstate	ADJ
taxlaw-2816	260	72	commerce	commerce	NOUN
taxlaw-2816	260	73	as	as	ADP
taxlaw-2816	260	74	turning	turn	VERB
taxlaw-2816	260	75	on	on	ADP
taxlaw-2816	260	76	the	the	DET
taxlaw-2816	260	77	specific	specific	ADJ
taxlaw-2816	260	78	type	type	NOUN
taxlaw-2816	260	79	of	of	ADP
taxlaw-2816	260	80	tax	tax	NOUN
taxlaw-2816	260	81	involved	involve	VERB
taxlaw-2816	260	82	.	.	PUNCT
taxlaw-2816	261	1	rather	rather	ADV
taxlaw-2816	261	2	,	,	PUNCT
taxlaw-2816	261	3	the	the	DET
taxlaw-2816	261	4	united	united	PROPN
taxlaw-2816	261	5	states	states	PROPN
taxlaw-2816	261	6	supreme	supreme	PROPN
taxlaw-2816	261	7	court	court	PROPN
taxlaw-2816	261	8	has	have	AUX
taxlaw-2816	261	9	focused	focus	VERB
taxlaw-2816	261	10	instead	instead	ADV
taxlaw-2816	261	11	on	on	ADP
taxlaw-2816	261	12	the	the	DET
taxlaw-2816	261	13	effect	effect	NOUN
taxlaw-2816	261	14	of	of	ADP
taxlaw-2816	261	15	the	the	DET
taxlaw-2816	261	16	tax	tax	NOUN
taxlaw-2816	261	17	which	which	PRON
taxlaw-2816	261	18	the	the	DET
taxlaw-2816	261	19	taxing	tax	VERB
taxlaw-2816	261	20	state	state	NOUN
taxlaw-2816	261	21	seeks	seek	VERB
taxlaw-2816	261	22	to	to	PART
taxlaw-2816	261	23	levy	levy	VERB
taxlaw-2816	261	24	on	on	ADP
taxlaw-2816	261	25	interstate	interstate	ADJ
taxlaw-2816	261	26	commerce	commerce	NOUN
taxlaw-2816	261	27	,	,	PUNCT
taxlaw-2816	261	28	regardless	regardless	ADV
taxlaw-2816	261	29	of	of	ADP
taxlaw-2816	261	30	the	the	DET
taxlaw-2816	261	31	type	type	NOUN
taxlaw-2816	261	32	of	of	ADP
taxlaw-2816	261	33	tax	tax	NOUN
taxlaw-2816	261	34	.	.	PUNCT
taxlaw-2816	261	35	.	.	PUNCT
taxlaw-2816	261	36	.	.	PUNCT
taxlaw-2816	262	1	.	.	PUNCT
taxlaw-2816	263	1	it	it	PRON
taxlaw-2816	263	2	would	would	AUX
taxlaw-2816	263	3	be	be	AUX
taxlaw-2816	263	4	a	a	DET
taxlaw-2816	263	5	strange	strange	ADJ
taxlaw-2816	263	6	constitutional	constitutional	ADJ
taxlaw-2816	263	7	doctrine	doctrine	NOUN
taxlaw-2816	263	8	that	that	PRON
taxlaw-2816	263	9	would	would	AUX
taxlaw-2816	263	10	countenance	countenance	VERB
taxlaw-2816	263	11	one	one	NUM
taxlaw-2816	263	12	nexus	nexus	NOUN
taxlaw-2816	263	13	standards	standard	NOUN
taxlaw-2816	263	14	for	for	ADP
taxlaw-2816	263	15	sales	sale	NOUN
taxlaw-2816	263	16	and	and	CCONJ
taxlaw-2816	263	17	use	use	VERB
taxlaw-2816	263	18	taxes	taxis	NOUN
taxlaw-2816	263	19	under	under	ADP
taxlaw-2816	263	20	the	the	DET
taxlaw-2816	263	21	commerce	commerce	NOUN
taxlaw-2816	263	22	clause	clause	NOUN
taxlaw-2816	263	23	,	,	PUNCT
taxlaw-2816	263	24	and	and	CCONJ
taxlaw-2816	263	25	a	a	DET
taxlaw-2816	263	26	more	more	ADV
taxlaw-2816	263	27	relaxed	relaxed	ADJ
taxlaw-2816	263	28	nexus	nexus	NOUN
taxlaw-2816	263	29	standard	standard	NOUN
taxlaw-2816	263	30	for	for	ADP
taxlaw-2816	263	31	corporate	corporate	ADJ
taxlaw-2816	263	32	net	net	ADJ
taxlaw-2816	263	33	income	income	NOUN
taxlaw-2816	263	34	and	and	CCONJ
taxlaw-2816	263	35	other	other	ADJ
taxlaw-2816	263	36	state	state	NOUN
taxlaw-2816	263	37	taxes	taxis	NOUN
taxlaw-2816	263	38	.	.	PUNCT
taxlaw-2816	263	39	”	"	PUNCT
taxlaw-2816	263	40	)	)	PUNCT
taxlaw-2816	263	41	.	.	PUNCT
taxlaw-2816	264	1	55	55	NUM
taxlaw-2816	264	2	rylander	rylander	NOUN
taxlaw-2816	264	3	v.	v.	ADP
taxlaw-2816	264	4	bandag	bandag	PROPN
taxlaw-2816	264	5	licensing	licensing	PROPN
taxlaw-2816	264	6	corp	corp	PROPN
taxlaw-2816	264	7	.	.	PROPN
taxlaw-2816	264	8	,	,	PUNCT
taxlaw-2816	264	9	18	18	NUM
taxlaw-2816	264	10	s.w.3d	s.w.3d	NUM
taxlaw-2816	264	11	296	296	NUM
taxlaw-2816	264	12	,	,	PUNCT
taxlaw-2816	264	13	300	300	NUM
taxlaw-2816	264	14	(	(	PUNCT
taxlaw-2816	264	15	tex	tex	PROPN
taxlaw-2816	264	16	.	.	PROPN
taxlaw-2816	264	17	app	app	PROPN
taxlaw-2816	264	18	.	.	PROPN
taxlaw-2816	264	19	2000	2000	NUM
taxlaw-2816	264	20	)	)	PUNCT
taxlaw-2816	264	21	.	.	PUNCT
taxlaw-2816	265	1	2013	2013	NUM
taxlaw-2816	265	2	]	]	PUNCT
taxlaw-2816	265	3	sales	sale	NOUN
taxlaw-2816	265	4	tax	tax	NOUN
taxlaw-2816	265	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	265	6	149	149	NUM
taxlaw-2816	265	7	taxes	taxis	NOUN
taxlaw-2816	265	8	presented	present	VERB
taxlaw-2816	265	9	here	here	ADV
taxlaw-2816	265	10	and	and	CCONJ
taxlaw-2816	265	11	the	the	DET
taxlaw-2816	265	12	use	use	NOUN
taxlaw-2816	265	13	taxes	taxis	NOUN
taxlaw-2816	265	14	contemplated	contemplate	VERB
taxlaw-2816	265	15	in	in	ADP
taxlaw-2816	265	16	bellas	bellas	PROPN
taxlaw-2816	265	17	hess	hess	PROPN
taxlaw-2816	265	18	and	and	CCONJ
taxlaw-2816	265	19	quill	quill	NOUN
taxlaw-2816	265	20	are	be	AUX
taxlaw-2816	265	21	not	not	PART
taxlaw-2816	265	22	within	within	ADP
taxlaw-2816	265	23	the	the	DET
taxlaw-2816	265	24	purview	purview	NOUN
taxlaw-2816	265	25	of	of	ADP
taxlaw-2816	265	26	this	this	DET
taxlaw-2816	265	27	court	court	NOUN
taxlaw-2816	265	28	to	to	PART
taxlaw-2816	265	29	discern	discern	VERB
taxlaw-2816	265	30	.	.	PUNCT
taxlaw-2816	266	1	”56	”56	NOUN
taxlaw-2816	266	2	of	of	ADP
taxlaw-2816	266	3	those	those	DET
taxlaw-2816	266	4	courts	court	NOUN
taxlaw-2816	266	5	that	that	PRON
taxlaw-2816	266	6	have	have	AUX
taxlaw-2816	266	7	applied	apply	VERB
taxlaw-2816	266	8	quill	quill	NOUN
taxlaw-2816	266	9	’s	’s	PART
taxlaw-2816	266	10	physical	physical	ADJ
taxlaw-2816	266	11	presence	presence	NOUN
taxlaw-2816	266	12	standard	standard	NOUN
taxlaw-2816	266	13	beyond	beyond	ADP
taxlaw-2816	266	14	the	the	DET
taxlaw-2816	266	15	sales	sale	NOUN
taxlaw-2816	266	16	tax	tax	NOUN
taxlaw-2816	266	17	context	context	NOUN
taxlaw-2816	266	18	,	,	PUNCT
taxlaw-2816	266	19	none	none	NOUN
taxlaw-2816	266	20	has	have	AUX
taxlaw-2816	266	21	answered	answer	VERB
taxlaw-2816	266	22	the	the	DET
taxlaw-2816	266	23	arguments	argument	NOUN
taxlaw-2816	266	24	for	for	ADP
taxlaw-2816	266	25	limiting	limit	VERB
taxlaw-2816	266	26	quill	quill	NOUN
taxlaw-2816	266	27	set	set	VERB
taxlaw-2816	266	28	forth	forth	ADP
taxlaw-2816	266	29	in	in	ADP
taxlaw-2816	266	30	either	either	CCONJ
taxlaw-2816	266	31	the	the	DET
taxlaw-2816	266	32	a&f	a&f	PROPN
taxlaw-2816	266	33	trademark	trademark	NOUN
taxlaw-2816	266	34	decision	decision	NOUN
taxlaw-2816	266	35	or	or	CCONJ
taxlaw-2816	266	36	in	in	ADP
taxlaw-2816	266	37	the	the	DET
taxlaw-2816	266	38	academic	academic	ADJ
taxlaw-2816	266	39	literature.57	literature.57	NOUN
taxlaw-2816	266	40	nevertheless	nevertheless	ADV
taxlaw-2816	266	41	,	,	PUNCT
taxlaw-2816	266	42	as	as	SCONJ
taxlaw-2816	266	43	stated	state	VERB
taxlaw-2816	266	44	at	at	ADP
taxlaw-2816	266	45	the	the	DET
taxlaw-2816	266	46	outset	outset	NOUN
taxlaw-2816	266	47	of	of	ADP
taxlaw-2816	266	48	this	this	DET
taxlaw-2816	266	49	section	section	NOUN
taxlaw-2816	266	50	,	,	PUNCT
taxlaw-2816	266	51	for	for	ADP
taxlaw-2816	266	52	present	present	ADJ
taxlaw-2816	266	53	purposes	purpose	NOUN
taxlaw-2816	266	54	we	we	PRON
taxlaw-2816	266	55	need	need	AUX
taxlaw-2816	266	56	not	not	PART
taxlaw-2816	266	57	determine	determine	VERB
taxlaw-2816	266	58	which	which	DET
taxlaw-2816	266	59	side	side	NOUN
taxlaw-2816	266	60	has	have	VERB
taxlaw-2816	266	61	the	the	DET
taxlaw-2816	266	62	better	well	ADJ
taxlaw-2816	266	63	argument	argument	NOUN
taxlaw-2816	266	64	.	.	PUNCT
taxlaw-2816	267	1	we	we	PRON
taxlaw-2816	267	2	need	need	VERB
taxlaw-2816	267	3	only	only	ADV
taxlaw-2816	267	4	recognize	recognize	VERB
taxlaw-2816	267	5	that	that	SCONJ
taxlaw-2816	267	6	most	most	ADJ
taxlaw-2816	267	7	courts	court	NOUN
taxlaw-2816	267	8	considering	consider	VERB
taxlaw-2816	267	9	the	the	DET
taxlaw-2816	267	10	issue	issue	NOUN
taxlaw-2816	267	11	have	have	AUX
taxlaw-2816	267	12	applied	apply	VERB
taxlaw-2816	267	13	different	different	ADJ
taxlaw-2816	267	14	nexus	nexus	NOUN
taxlaw-2816	267	15	standards	standard	NOUN
taxlaw-2816	267	16	depending	depend	VERB
taxlaw-2816	267	17	on	on	ADP
taxlaw-2816	267	18	the	the	DET
taxlaw-2816	267	19	type	type	NOUN
taxlaw-2816	267	20	of	of	ADP
taxlaw-2816	267	21	tax	tax	NOUN
taxlaw-2816	267	22	involved	involve	VERB
taxlaw-2816	267	23	,	,	PUNCT
taxlaw-2816	267	24	with	with	ADP
taxlaw-2816	267	25	a	a	DET
taxlaw-2816	267	26	significant	significant	ADJ
taxlaw-2816	267	27	majority	majority	NOUN
taxlaw-2816	267	28	limiting	limit	VERB
taxlaw-2816	267	29	the	the	DET
taxlaw-2816	267	30	physical	physical	ADJ
taxlaw-2816	267	31	presence	presence	NOUN
taxlaw-2816	267	32	standard	standard	NOUN
taxlaw-2816	267	33	to	to	ADP
taxlaw-2816	267	34	the	the	DET
taxlaw-2816	267	35	sales	sale	NOUN
taxlaw-2816	267	36	tax	tax	NOUN
taxlaw-2816	267	37	context	context	NOUN
taxlaw-2816	267	38	.	.	PUNCT
taxlaw-2816	268	1	b.	b.	PROPN
taxlaw-2816	268	2	apportionment	apportionment	PROPN
taxlaw-2816	268	3	—	—	PUNCT
taxlaw-2816	268	4	another	another	DET
taxlaw-2816	268	5	instance	instance	NOUN
taxlaw-2816	268	6	of	of	ADP
taxlaw-2816	268	7	sales	sale	NOUN
taxlaw-2816	268	8	tax	tax	NOUN
taxlaw-2816	268	9	exceptionalism	exceptionalism	NOUN
taxlaw-2816	268	10	in	in	ADP
taxlaw-2816	268	11	addition	addition	NOUN
taxlaw-2816	268	12	to	to	ADP
taxlaw-2816	268	13	the	the	DET
taxlaw-2816	268	14	“	"	PUNCT
taxlaw-2816	268	15	substantial	substantial	ADJ
taxlaw-2816	268	16	nexus	nexus	NOUN
taxlaw-2816	268	17	”	"	PUNCT
taxlaw-2816	268	18	requirement	requirement	NOUN
taxlaw-2816	268	19	,	,	PUNCT
taxlaw-2816	268	20	the	the	DET
taxlaw-2816	268	21	complete	complete	ADJ
taxlaw-2816	268	22	auto	auto	NOUN
taxlaw-2816	268	23	test	test	NOUN
taxlaw-2816	268	24	also	also	ADV
taxlaw-2816	268	25	requires	require	VERB
taxlaw-2816	268	26	that	that	SCONJ
taxlaw-2816	268	27	a	a	DET
taxlaw-2816	268	28	state	state	NOUN
taxlaw-2816	268	29	tax	tax	NOUN
taxlaw-2816	268	30	be	be	AUX
taxlaw-2816	268	31	“	"	PUNCT
taxlaw-2816	268	32	fairly	fairly	ADV
taxlaw-2816	268	33	apportioned	apportion	VERB
taxlaw-2816	268	34	.	.	PUNCT
taxlaw-2816	269	1	”58	”58	PROPN
taxlaw-2816	269	2	as	as	SCONJ
taxlaw-2816	269	3	mentioned	mention	VERB
taxlaw-2816	269	4	in	in	ADP
taxlaw-2816	269	5	the	the	DET
taxlaw-2816	269	6	introduction	introduction	NOUN
taxlaw-2816	269	7	,	,	PUNCT
taxlaw-2816	269	8	the	the	DET
taxlaw-2816	269	9	supreme	supreme	PROPN
taxlaw-2816	269	10	court	court	PROPN
taxlaw-2816	269	11	has	have	AUX
taxlaw-2816	269	12	reached	reach	VERB
taxlaw-2816	269	13	different	different	ADJ
taxlaw-2816	269	14	results	result	NOUN
taxlaw-2816	269	15	with	with	ADP
taxlaw-2816	269	16	respect	respect	NOUN
taxlaw-2816	269	17	to	to	ADP
taxlaw-2816	269	18	the	the	DET
taxlaw-2816	269	19	apportionment	apportionment	ADJ
taxlaw-2816	269	20	requirement	requirement	NOUN
taxlaw-2816	269	21	depending	depend	VERB
taxlaw-2816	269	22	on	on	ADP
taxlaw-2816	269	23	the	the	DET
taxlaw-2816	269	24	type	type	NOUN
taxlaw-2816	269	25	of	of	ADP
taxlaw-2816	269	26	tax	tax	NOUN
taxlaw-2816	269	27	involved	involve	VERB
taxlaw-2816	269	28	.	.	PUNCT
taxlaw-2816	270	1	before	before	ADP
taxlaw-2816	270	2	discussing	discuss	VERB
taxlaw-2816	270	3	the	the	DET
taxlaw-2816	270	4	supreme	supreme	PROPN
taxlaw-2816	270	5	court	court	PROPN
taxlaw-2816	270	6	case	case	NOUN
taxlaw-2816	270	7	law	law	NOUN
taxlaw-2816	270	8	,	,	PUNCT
taxlaw-2816	270	9	however	however	ADV
taxlaw-2816	270	10	,	,	PUNCT
taxlaw-2816	270	11	a	a	DET
taxlaw-2816	270	12	more	more	ADV
taxlaw-2816	270	13	detailed	detailed	ADJ
taxlaw-2816	270	14	explanation	explanation	NOUN
taxlaw-2816	270	15	of	of	ADP
taxlaw-2816	270	16	apportionment	apportionment	NOUN
taxlaw-2816	270	17	may	may	AUX
taxlaw-2816	270	18	prove	prove	VERB
taxlaw-2816	270	19	helpful	helpful	ADJ
taxlaw-2816	270	20	.	.	PUNCT
taxlaw-2816	271	1	“	"	PUNCT
taxlaw-2816	271	2	apportionment	apportionment	NOUN
taxlaw-2816	271	3	”	"	PUNCT
taxlaw-2816	271	4	refers	refer	VERB
taxlaw-2816	271	5	to	to	ADP
taxlaw-2816	271	6	the	the	DET
taxlaw-2816	271	7	method	method	NOUN
taxlaw-2816	271	8	by	by	ADP
taxlaw-2816	271	9	which	which	PRON
taxlaw-2816	271	10	“	"	PUNCT
taxlaw-2816	271	11	the	the	DET
taxlaw-2816	271	12	measure	measure	NOUN
taxlaw-2816	271	13	of	of	ADP
taxlaw-2816	271	14	a	a	DET
taxlaw-2816	271	15	tax	tax	NOUN
taxlaw-2816	271	16	is	be	AUX
taxlaw-2816	271	17	divided	divide	VERB
taxlaw-2816	271	18	by	by	ADP
taxlaw-2816	271	19	formula	formula	NOUN
taxlaw-2816	271	20	.	.	PUNCT
taxlaw-2816	271	21	.	.	PUNCT
taxlaw-2816	272	1	.	.	PUNCT
taxlaw-2816	273	1	based	base	VERB
taxlaw-2816	273	2	on	on	ADP
taxlaw-2816	273	3	the	the	DET
taxlaw-2816	273	4	use	use	NOUN
taxlaw-2816	273	5	of	of	ADP
taxlaw-2816	273	6	selected	select	VERB
taxlaw-2816	273	7	factors	factor	NOUN
taxlaw-2816	273	8	for	for	ADP
taxlaw-2816	273	9	attributing	attribute	VERB
taxlaw-2816	273	10	the	the	DET
taxlaw-2816	273	11	tax	tax	NOUN
taxlaw-2816	273	12	base	base	NOUN
taxlaw-2816	273	13	to	to	ADP
taxlaw-2816	273	14	the	the	DET
taxlaw-2816	273	15	states	state	NOUN
taxlaw-2816	273	16	in	in	ADP
taxlaw-2816	273	17	which	which	PRON
taxlaw-2816	273	18	the	the	DET
taxlaw-2816	273	19	taxpayer	taxpayer	NOUN
taxlaw-2816	273	20	uses	use	VERB
taxlaw-2816	273	21	its	its	PRON
taxlaw-2816	273	22	property	property	NOUN
taxlaw-2816	273	23	,	,	PUNCT
taxlaw-2816	273	24	carries	carry	VERB
taxlaw-2816	273	25	on	on	ADP
taxlaw-2816	273	26	its	its	PRON
taxlaw-2816	273	27	activities	activity	NOUN
taxlaw-2816	273	28	,	,	PUNCT
taxlaw-2816	273	29	or	or	CCONJ
taxlaw-2816	273	30	earns	earn	VERB
taxlaw-2816	273	31	income	income	NOUN
taxlaw-2816	273	32	.	.	PUNCT
taxlaw-2816	274	1	”59	”59	ADJ
taxlaw-2816	274	2	in	in	ADP
taxlaw-2816	274	3	other	other	ADJ
taxlaw-2816	274	4	words	word	NOUN
taxlaw-2816	274	5	,	,	PUNCT
taxlaw-2816	274	6	apportionment	apportionment	NOUN
taxlaw-2816	274	7	divides	divide	VERB
taxlaw-2816	274	8	a	a	DET
taxlaw-2816	274	9	tax	tax	NOUN
taxlaw-2816	274	10	base	base	NOUN
taxlaw-2816	274	11	among	among	ADP
taxlaw-2816	274	12	multiple	multiple	ADJ
taxlaw-2816	274	13	states	state	NOUN
taxlaw-2816	274	14	,	,	PUNCT
taxlaw-2816	274	15	each	each	PRON
taxlaw-2816	274	16	of	of	ADP
taxlaw-2816	274	17	which	which	PRON
taxlaw-2816	274	18	has	have	VERB
taxlaw-2816	274	19	a	a	DET
taxlaw-2816	274	20	claim	claim	NOUN
taxlaw-2816	274	21	to	to	PART
taxlaw-2816	274	22	tax	tax	VERB
taxlaw-2816	274	23	the	the	DET
taxlaw-2816	274	24	activity	activity	NOUN
taxlaw-2816	274	25	or	or	CCONJ
taxlaw-2816	274	26	property	property	NOUN
taxlaw-2816	274	27	in	in	ADP
taxlaw-2816	274	28	question	question	NOUN
taxlaw-2816	274	29	.	.	PUNCT
taxlaw-2816	275	1	apportionment	apportionment	NOUN
taxlaw-2816	275	2	is	be	AUX
taxlaw-2816	275	3	most	most	ADV
taxlaw-2816	275	4	easily	easily	ADV
taxlaw-2816	275	5	illustrated	illustrate	VERB
taxlaw-2816	275	6	in	in	ADP
taxlaw-2816	275	7	the	the	DET
taxlaw-2816	275	8	context	context	NOUN
taxlaw-2816	275	9	of	of	ADP
taxlaw-2816	275	10	the	the	DET
taxlaw-2816	275	11	income	income	NOUN
taxlaw-2816	275	12	tax	tax	NOUN
taxlaw-2816	275	13	.	.	PUNCT
taxlaw-2816	276	1	a	a	DET
taxlaw-2816	276	2	state	state	NOUN
taxlaw-2816	276	3	may	may	AUX
taxlaw-2816	276	4	not	not	PART
taxlaw-2816	276	5	,	,	PUNCT
taxlaw-2816	276	6	of	of	ADP
taxlaw-2816	276	7	course	course	NOUN
taxlaw-2816	276	8	,	,	PUNCT
taxlaw-2816	276	9	tax	tax	NOUN
taxlaw-2816	276	10	all	all	PRON
taxlaw-2816	276	11	of	of	ADP
taxlaw-2816	276	12	a	a	DET
taxlaw-2816	276	13	taxpayer	taxpayer	NOUN
taxlaw-2816	276	14	’s	’s	PART
taxlaw-2816	276	15	income	income	NOUN
taxlaw-2816	276	16	simply	simply	ADV
taxlaw-2816	276	17	because	because	SCONJ
taxlaw-2816	276	18	the	the	DET
taxlaw-2816	276	19	state	state	NOUN
taxlaw-2816	276	20	has	have	VERB
taxlaw-2816	276	21	personal	personal	ADJ
taxlaw-2816	276	22	jurisdiction	jurisdiction	NOUN
taxlaw-2816	276	23	over	over	ADP
taxlaw-2816	276	24	the	the	DET
taxlaw-2816	276	25	taxpayer.60	taxpayer.60	NOUN
taxlaw-2816	276	26	if	if	SCONJ
taxlaw-2816	276	27	it	it	PRON
taxlaw-2816	276	28	could	could	AUX
taxlaw-2816	276	29	,	,	PUNCT
taxlaw-2816	276	30	duplicative	duplicative	ADJ
taxlaw-2816	276	31	taxation	taxation	NOUN
taxlaw-2816	276	32	would	would	AUX
taxlaw-2816	276	33	be	be	AUX
taxlaw-2816	276	34	pervasive	pervasive	ADJ
taxlaw-2816	276	35	,	,	PUNCT
taxlaw-2816	276	36	as	as	ADP
taxlaw-2816	276	37	every	every	DET
taxlaw-2816	276	38	state	state	NOUN
taxlaw-2816	276	39	with	with	ADP
taxlaw-2816	276	40	jurisdiction	jurisdiction	NOUN
taxlaw-2816	276	41	over	over	ADP
taxlaw-2816	276	42	a	a	DET
taxlaw-2816	276	43	taxpayer	taxpayer	NOUN
taxlaw-2816	276	44	(	(	PUNCT
taxlaw-2816	276	45	and	and	CCONJ
taxlaw-2816	276	46	there	there	PRON
taxlaw-2816	276	47	may	may	AUX
taxlaw-2816	276	48	be	be	AUX
taxlaw-2816	276	49	many	many	ADJ
taxlaw-2816	276	50	)	)	PUNCT
taxlaw-2816	276	51	could	could	AUX
taxlaw-2816	276	52	seek	seek	VERB
taxlaw-2816	276	53	to	to	PART
taxlaw-2816	276	54	tax	tax	VERB
taxlaw-2816	276	55	the	the	DET
taxlaw-2816	276	56	full	full	ADJ
taxlaw-2816	276	57	amount	amount	NOUN
taxlaw-2816	276	58	of	of	ADP
taxlaw-2816	276	59	the	the	DET
taxlaw-2816	276	60	taxpayer	taxpayer	NOUN
taxlaw-2816	276	61	’s	’s	PART
taxlaw-2816	276	62	taxable	taxable	ADJ
taxlaw-2816	276	63	income	income	NOUN
taxlaw-2816	276	64	.	.	PUNCT
taxlaw-2816	277	1	as	as	ADP
taxlaw-2816	277	2	a	a	DET
taxlaw-2816	277	3	result	result	NOUN
taxlaw-2816	277	4	,	,	PUNCT
taxlaw-2816	277	5	the	the	DET
taxlaw-2816	277	6	same	same	ADJ
taxlaw-2816	277	7	income	income	NOUN
taxlaw-2816	277	8	would	would	AUX
taxlaw-2816	277	9	potentially	potentially	ADV
taxlaw-2816	277	10	be	be	AUX
taxlaw-2816	277	11	subject	subject	ADJ
taxlaw-2816	277	12	to	to	ADP
taxlaw-2816	277	13	taxation	taxation	NOUN
taxlaw-2816	278	1	multiple	multiple	ADJ
taxlaw-2816	278	2	times.61	times.61	PROPN
taxlaw-2816	278	3	56	56	NUM
taxlaw-2816	278	4	j.c	j.c	PROPN
taxlaw-2816	278	5	.	.	PROPN
taxlaw-2816	278	6	penney	penney	PROPN
taxlaw-2816	278	7	,	,	PUNCT
taxlaw-2816	278	8	19	19	NUM
taxlaw-2816	278	9	s.w.3d	s.w.3d	NOUN
taxlaw-2816	278	10	at	at	ADP
taxlaw-2816	278	11	839	839	NUM
taxlaw-2816	278	12	.	.	PUNCT
taxlaw-2816	279	1	see	see	AUX
taxlaw-2816	279	2	also	also	ADV
taxlaw-2816	279	3	am	be	AUX
taxlaw-2816	279	4	.	.	PUNCT
taxlaw-2816	280	1	online	online	PROPN
taxlaw-2816	280	2	,	,	PUNCT
taxlaw-2816	280	3	inc	inc	PROPN
taxlaw-2816	280	4	.	.	PROPN
taxlaw-2816	281	1	v.	v.	PROPN
taxlaw-2816	281	2	johnson	johnson	PROPN
taxlaw-2816	281	3	,	,	PUNCT
taxlaw-2816	281	4	no	no	INTJ
taxlaw-2816	281	5	.	.	PUNCT
taxlaw-2816	282	1	m200100927	m200100927	VERB
taxlaw-2816	282	2	-	-	PUNCT
taxlaw-2816	282	3	coa	coa	NOUN
taxlaw-2816	282	4	-	-	PUNCT
taxlaw-2816	282	5	r3	r3	NOUN
taxlaw-2816	282	6	-	-	PUNCT
taxlaw-2816	282	7	cv	cv	PROPN
taxlaw-2816	282	8	,	,	PUNCT
taxlaw-2816	282	9	2002	2002	NUM
taxlaw-2816	282	10	wl	wl	NOUN
taxlaw-2816	282	11	1751434	1751434	NUM
taxlaw-2816	282	12	at	at	ADP
taxlaw-2816	282	13	*	*	NUM
taxlaw-2816	282	14	2	2	NUM
taxlaw-2816	282	15	(	(	PUNCT
taxlaw-2816	282	16	tenn	tenn	PROPN
taxlaw-2816	282	17	.	.	PROPN
taxlaw-2816	283	1	ct	ct	PROPN
taxlaw-2816	283	2	.	.	PUNCT
taxlaw-2816	284	1	app	app	PROPN
taxlaw-2816	284	2	.	.	PROPN
taxlaw-2816	284	3	2002	2002	NUM
taxlaw-2816	284	4	)	)	PUNCT
taxlaw-2816	285	1	(	(	PUNCT
taxlaw-2816	285	2	moderating	moderate	VERB
taxlaw-2816	285	3	the	the	DET
taxlaw-2816	285	4	court	court	NOUN
taxlaw-2816	285	5	’s	’s	PART
taxlaw-2816	285	6	holding	hold	VERB
taxlaw-2816	285	7	in	in	ADP
taxlaw-2816	285	8	j.c	j.c	PROPN
taxlaw-2816	285	9	.	.	PROPN
taxlaw-2816	285	10	penney	penney	PROPN
taxlaw-2816	285	11	by	by	ADP
taxlaw-2816	285	12	stating	state	VERB
taxlaw-2816	285	13	that	that	SCONJ
taxlaw-2816	285	14	nexus	nexus	NOUN
taxlaw-2816	285	15	does	do	AUX
taxlaw-2816	285	16	not	not	PART
taxlaw-2816	285	17	necessarily	necessarily	ADV
taxlaw-2816	285	18	equate	equate	VERB
taxlaw-2816	285	19	to	to	ADP
taxlaw-2816	285	20	physical	physical	ADJ
taxlaw-2816	285	21	presence	presence	NOUN
taxlaw-2816	285	22	in	in	ADP
taxlaw-2816	285	23	all	all	DET
taxlaw-2816	285	24	instances	instance	NOUN
taxlaw-2816	285	25	or	or	CCONJ
taxlaw-2816	285	26	“	"	PUNCT
taxlaw-2816	285	27	j.c	j.c	PROPN
taxlaw-2816	285	28	.	.	PROPN
taxlaw-2816	285	29	penney	penney	PROPN
taxlaw-2816	285	30	would	would	AUX
taxlaw-2816	285	31	simply	simply	ADV
taxlaw-2816	285	32	substitute	substitute	VERB
taxlaw-2816	285	33	‘	'	PUNCT
taxlaw-2816	285	34	physical	physical	ADJ
taxlaw-2816	285	35	presence	presence	NOUN
taxlaw-2816	285	36	’	'	PUNCT
taxlaw-2816	285	37	for	for	ADP
taxlaw-2816	285	38	‘	'	PUNCT
taxlaw-2816	285	39	nexus	nexus	NOUN
taxlaw-2816	285	40	’	'	PUNCT
taxlaw-2816	285	41	as	as	ADP
taxlaw-2816	285	42	the	the	DET
taxlaw-2816	285	43	first	first	ADJ
taxlaw-2816	285	44	prong	prong	NOUN
taxlaw-2816	285	45	of	of	ADP
taxlaw-2816	285	46	the	the	DET
taxlaw-2816	285	47	complete	complete	ADJ
taxlaw-2816	285	48	auto	auto	NOUN
taxlaw-2816	285	49	transit	transit	NOUN
taxlaw-2816	285	50	test	test	NOUN
taxlaw-2816	285	51	”	"	PUNCT
taxlaw-2816	285	52	)	)	PUNCT
taxlaw-2816	285	53	.	.	PUNCT
taxlaw-2816	286	1	57	57	NUM
taxlaw-2816	286	2	see	see	VERB
taxlaw-2816	286	3	swain	swain	PROPN
taxlaw-2816	286	4	,	,	PUNCT
taxlaw-2816	286	5	supra	supra	PROPN
taxlaw-2816	286	6	note	note	PROPN
taxlaw-2816	286	7	31	31	NUM
taxlaw-2816	286	8	(	(	PUNCT
taxlaw-2816	286	9	arguing	argue	VERB
taxlaw-2816	286	10	to	to	PART
taxlaw-2816	286	11	limit	limit	VERB
taxlaw-2816	286	12	the	the	DET
taxlaw-2816	286	13	physical	physical	ADJ
taxlaw-2816	286	14	presence	presence	NOUN
taxlaw-2816	286	15	requirement	requirement	NOUN
taxlaw-2816	286	16	to	to	ADP
taxlaw-2816	286	17	the	the	DET
taxlaw-2816	286	18	sales	sale	NOUN
taxlaw-2816	286	19	and	and	CCONJ
taxlaw-2816	286	20	use	use	VERB
taxlaw-2816	286	21	tax	tax	NOUN
taxlaw-2816	286	22	)	)	PUNCT
taxlaw-2816	286	23	.	.	PUNCT
taxlaw-2816	287	1	58	58	NUM
taxlaw-2816	287	2	complete	complete	ADJ
taxlaw-2816	287	3	auto	auto	PROPN
taxlaw-2816	287	4	transit	transit	PROPN
taxlaw-2816	287	5	inc	inc	PROPN
taxlaw-2816	287	6	.	.	PROPN
taxlaw-2816	288	1	v.	v.	PROPN
taxlaw-2816	288	2	brady	brady	PROPN
taxlaw-2816	288	3	,	,	PUNCT
taxlaw-2816	289	1	430	430	NUM
taxlaw-2816	289	2	u.s	u.s	PROPN
taxlaw-2816	289	3	.	.	PROPN
taxlaw-2816	289	4	274	274	NUM
taxlaw-2816	289	5	,	,	PUNCT
taxlaw-2816	289	6	279	279	NUM
taxlaw-2816	289	7	(	(	PUNCT
taxlaw-2816	289	8	1977	1977	NUM
taxlaw-2816	289	9	)	)	PUNCT
taxlaw-2816	289	10	.	.	PUNCT
taxlaw-2816	290	1	59	59	NUM
taxlaw-2816	290	2	hellerstein	hellerstein	NOUN
taxlaw-2816	290	3	&	&	CCONJ
taxlaw-2816	290	4	hellerstein	hellerstein	PROPN
taxlaw-2816	290	5	,	,	PUNCT
taxlaw-2816	290	6	supra	supra	PROPN
taxlaw-2816	290	7	note	note	NOUN
taxlaw-2816	290	8	12	12	NUM
taxlaw-2816	290	9	,	,	PUNCT
taxlaw-2816	290	10	at	at	ADP
taxlaw-2816	290	11	¶	¶	PROPN
taxlaw-2816	290	12	8.05	8.05	NUM
taxlaw-2816	290	13	.	.	PUNCT
taxlaw-2816	291	1	60	60	NUM
taxlaw-2816	291	2	see	see	VERB
taxlaw-2816	291	3	i	i	PRON
taxlaw-2816	291	4	d.	d.	PROPN
taxlaw-2816	291	5	at	at	ADP
taxlaw-2816	291	6	¶	¶	PROPN
taxlaw-2816	291	7	8.02[1	8.02[1	NUM
taxlaw-2816	291	8	]	]	X
taxlaw-2816	291	9	(	(	PUNCT
taxlaw-2816	291	10	discussing	discuss	VERB
taxlaw-2816	291	11	taxpayers	taxpayer	NOUN
taxlaw-2816	291	12	’	’	PART
taxlaw-2816	291	13	constitutional	constitutional	ADJ
taxlaw-2816	291	14	right	right	NOUN
taxlaw-2816	291	15	to	to	ADP
taxlaw-2816	291	16	a	a	DET
taxlaw-2816	291	17	division	division	NOUN
taxlaw-2816	291	18	of	of	ADP
taxlaw-2816	291	19	the	the	DET
taxlaw-2816	291	20	tax	tax	NOUN
taxlaw-2816	291	21	base	base	NOUN
taxlaw-2816	291	22	among	among	ADP
taxlaw-2816	291	23	states	state	NOUN
taxlaw-2816	291	24	)	)	PUNCT
taxlaw-2816	291	25	.	.	PUNCT
taxlaw-2816	292	1	61	61	NUM
taxlaw-2816	292	2	see	see	NOUN
taxlaw-2816	292	3	cent	cent	NOUN
taxlaw-2816	292	4	.	.	PUNCT
taxlaw-2816	293	1	r.r	r.r	PROPN
taxlaw-2816	293	2	.	.	PROPN
taxlaw-2816	293	3	co.	co.	PROPN
taxlaw-2816	293	4	of	of	ADP
taxlaw-2816	293	5	pa	pa	PROPN
taxlaw-2816	293	6	.	.	PROPN
taxlaw-2816	294	1	v.	v.	PROPN
taxlaw-2816	294	2	pennsylvania	pennsylvania	PROPN
taxlaw-2816	294	3	,	,	PUNCT
taxlaw-2816	294	4	370	370	NUM
taxlaw-2816	294	5	u.s	u.s	PROPN
taxlaw-2816	294	6	.	.	PROPN
taxlaw-2816	294	7	607	607	NUM
taxlaw-2816	294	8	,	,	PUNCT
taxlaw-2816	294	9	612	612	NUM
taxlaw-2816	294	10	(	(	PUNCT
taxlaw-2816	294	11	1962	1962	NUM
taxlaw-2816	294	12	)	)	PUNCT
taxlaw-2816	294	13	(	(	PUNCT
taxlaw-2816	294	14	“	"	PUNCT
taxlaw-2816	294	15	[	[	X
taxlaw-2816	294	16	m]ultiple	m]ultiple	X
taxlaw-2816	294	17	taxation	taxation	NOUN
taxlaw-2816	294	18	of	of	ADP
taxlaw-2816	294	19	interstate	interstate	ADJ
taxlaw-2816	294	20	operations	operation	NOUN
taxlaw-2816	294	21	.	.	PUNCT
taxlaw-2816	294	22	.	.	PUNCT
taxlaw-2816	295	1	.	.	PUNCT
taxlaw-2816	295	2	offends	offend	VERB
taxlaw-2816	295	3	the	the	DET
taxlaw-2816	295	4	commerce	commerce	NOUN
taxlaw-2816	295	5	clause	clause	NOUN
taxlaw-2816	295	6	.	.	PUNCT
taxlaw-2816	295	7	”	"	PUNCT
taxlaw-2816	295	8	)	)	PUNCT
taxlaw-2816	295	9	;	;	PUNCT
taxlaw-2816	295	10	hellerstein	hellerstein	NOUN
taxlaw-2816	295	11	&	&	CCONJ
taxlaw-2816	295	12	hellerstein	hellerstein	PROPN
taxlaw-2816	295	13	150	150	NUM
taxlaw-2816	295	14	columbia	columbia	PROPN
taxlaw-2816	295	15	journal	journal	PROPN
taxlaw-2816	295	16	of	of	ADP
taxlaw-2816	295	17	tax	tax	NOUN
taxlaw-2816	295	18	law	law	NOUN
taxlaw-2816	296	1	[	[	X
taxlaw-2816	296	2	vol	vol	NOUN
taxlaw-2816	296	3	.	.	PUNCT
taxlaw-2816	297	1	4:136	4:136	NUM
taxlaw-2816	297	2	to	to	PART
taxlaw-2816	297	3	prevent	prevent	VERB
taxlaw-2816	297	4	this	this	PRON
taxlaw-2816	297	5	from	from	ADP
taxlaw-2816	297	6	happening	happen	VERB
taxlaw-2816	297	7	,	,	PUNCT
taxlaw-2816	297	8	states	state	NOUN
taxlaw-2816	297	9	are	be	AUX
taxlaw-2816	297	10	constitutionally	constitutionally	ADV
taxlaw-2816	297	11	required	require	VERB
taxlaw-2816	297	12	to	to	PART
taxlaw-2816	297	13	use	use	VERB
taxlaw-2816	297	14	some	some	DET
taxlaw-2816	297	15	method	method	NOUN
taxlaw-2816	297	16	of	of	ADP
taxlaw-2816	297	17	dividing	divide	VERB
taxlaw-2816	297	18	a	a	DET
taxlaw-2816	297	19	taxpayer	taxpayer	NOUN
taxlaw-2816	297	20	’s	’s	PART
taxlaw-2816	297	21	income	income	NOUN
taxlaw-2816	297	22	so	so	SCONJ
taxlaw-2816	297	23	that	that	SCONJ
taxlaw-2816	297	24	only	only	ADV
taxlaw-2816	297	25	that	that	DET
taxlaw-2816	297	26	share	share	NOUN
taxlaw-2816	297	27	of	of	ADP
taxlaw-2816	297	28	income	income	NOUN
taxlaw-2816	297	29	attributable	attributable	ADJ
taxlaw-2816	297	30	to	to	ADP
taxlaw-2816	297	31	activities	activity	NOUN
taxlaw-2816	297	32	performed	perform	VERB
taxlaw-2816	297	33	by	by	ADP
taxlaw-2816	297	34	the	the	DET
taxlaw-2816	297	35	taxpayer	taxpayer	NOUN
taxlaw-2816	297	36	within	within	ADP
taxlaw-2816	297	37	a	a	DET
taxlaw-2816	297	38	state	state	NOUN
taxlaw-2816	297	39	is	be	AUX
taxlaw-2816	297	40	subject	subject	ADJ
taxlaw-2816	297	41	to	to	ADP
taxlaw-2816	297	42	that	that	DET
taxlaw-2816	297	43	state	state	NOUN
taxlaw-2816	297	44	’s	’s	PART
taxlaw-2816	297	45	tax.62	tax.62	NOUN
taxlaw-2816	297	46	this	this	DET
taxlaw-2816	297	47	method	method	NOUN
taxlaw-2816	297	48	of	of	ADP
taxlaw-2816	297	49	dividing	divide	VERB
taxlaw-2816	297	50	the	the	DET
taxlaw-2816	297	51	taxpayer	taxpayer	NOUN
taxlaw-2816	297	52	’s	’s	PART
taxlaw-2816	297	53	income	income	NOUN
taxlaw-2816	297	54	is	be	AUX
taxlaw-2816	297	55	known	know	VERB
taxlaw-2816	297	56	as	as	ADP
taxlaw-2816	297	57	“	"	PUNCT
taxlaw-2816	297	58	apportionment	apportionment	NOUN
taxlaw-2816	297	59	.	.	PUNCT
taxlaw-2816	297	60	”	"	PUNCT
taxlaw-2816	298	1	while	while	SCONJ
taxlaw-2816	298	2	relatively	relatively	ADV
taxlaw-2816	298	3	simple	simple	ADJ
taxlaw-2816	298	4	in	in	ADP
taxlaw-2816	298	5	theory	theory	NOUN
taxlaw-2816	298	6	,	,	PUNCT
taxlaw-2816	298	7	apportionment	apportionment	NOUN
taxlaw-2816	298	8	constitutes	constitute	VERB
taxlaw-2816	298	9	one	one	NUM
taxlaw-2816	298	10	of	of	ADP
taxlaw-2816	298	11	the	the	DET
taxlaw-2816	298	12	most	most	ADV
taxlaw-2816	298	13	tricky	tricky	ADJ
taxlaw-2816	298	14	and	and	CCONJ
taxlaw-2816	298	15	controversial	controversial	ADJ
taxlaw-2816	298	16	aspects	aspect	NOUN
taxlaw-2816	298	17	of	of	ADP
taxlaw-2816	298	18	state	state	NOUN
taxlaw-2816	298	19	taxation.63	taxation.63	PROPN
taxlaw-2816	298	20	for	for	ADP
taxlaw-2816	298	21	example	example	NOUN
taxlaw-2816	298	22	,	,	PUNCT
taxlaw-2816	298	23	assume	assume	VERB
taxlaw-2816	298	24	a	a	DET
taxlaw-2816	298	25	corporate	corporate	ADJ
taxlaw-2816	298	26	taxpayer	taxpayer	NOUN
taxlaw-2816	298	27	(	(	PUNCT
taxlaw-2816	298	28	“	"	PUNCT
taxlaw-2816	298	29	taxpayer	taxpayer	NOUN
taxlaw-2816	298	30	”	"	PUNCT
taxlaw-2816	298	31	)	)	PUNCT
taxlaw-2816	298	32	has	have	VERB
taxlaw-2816	298	33	most	most	ADJ
taxlaw-2816	298	34	of	of	ADP
taxlaw-2816	298	35	its	its	PRON
taxlaw-2816	298	36	manufacturing	manufacturing	NOUN
taxlaw-2816	298	37	operations	operation	NOUN
taxlaw-2816	298	38	in	in	ADP
taxlaw-2816	298	39	state	state	PROPN
taxlaw-2816	298	40	a	a	NOUN
taxlaw-2816	298	41	,	,	PUNCT
taxlaw-2816	298	42	all	all	PRON
taxlaw-2816	298	43	of	of	ADP
taxlaw-2816	298	44	its	its	PRON
taxlaw-2816	298	45	warehousing	warehousing	NOUN
taxlaw-2816	298	46	facilities	facility	NOUN
taxlaw-2816	298	47	in	in	ADP
taxlaw-2816	298	48	state	state	PROPN
taxlaw-2816	298	49	b	b	PROPN
taxlaw-2816	298	50	,	,	PUNCT
taxlaw-2816	298	51	and	and	CCONJ
taxlaw-2816	298	52	the	the	DET
taxlaw-2816	298	53	majority	majority	NOUN
taxlaw-2816	298	54	of	of	ADP
taxlaw-2816	298	55	its	its	PRON
taxlaw-2816	298	56	sales	sale	NOUN
taxlaw-2816	298	57	in	in	ADP
taxlaw-2816	298	58	state	state	NOUN
taxlaw-2816	298	59	c.	c.	NOUN
taxlaw-2816	298	60	how	how	SCONJ
taxlaw-2816	298	61	should	should	AUX
taxlaw-2816	298	62	states	state	VERB
taxlaw-2816	298	63	a	a	DET
taxlaw-2816	298	64	,	,	PUNCT
taxlaw-2816	298	65	b	b	NOUN
taxlaw-2816	298	66	,	,	PUNCT
taxlaw-2816	298	67	and	and	CCONJ
taxlaw-2816	298	68	c	c	PROPN
taxlaw-2816	298	69	divvy	divvy	VERB
taxlaw-2816	298	70	up	up	ADP
taxlaw-2816	298	71	taxpayer	taxpayer	NOUN
taxlaw-2816	298	72	’s	’s	PART
taxlaw-2816	298	73	taxable	taxable	ADJ
taxlaw-2816	298	74	income	income	NOUN
taxlaw-2816	298	75	so	so	SCONJ
taxlaw-2816	298	76	that	that	SCONJ
taxlaw-2816	298	77	each	each	DET
taxlaw-2816	298	78	state	state	NOUN
taxlaw-2816	298	79	applies	apply	VERB
taxlaw-2816	298	80	its	its	PRON
taxlaw-2816	298	81	income	income	NOUN
taxlaw-2816	298	82	tax	tax	NOUN
taxlaw-2816	298	83	to	to	ADP
taxlaw-2816	298	84	that	that	DET
taxlaw-2816	298	85	state	state	NOUN
taxlaw-2816	298	86	’s	’s	PART
taxlaw-2816	298	87	fair	fair	ADJ
taxlaw-2816	298	88	share	share	NOUN
taxlaw-2816	298	89	,	,	PUNCT
taxlaw-2816	298	90	but	but	CCONJ
taxlaw-2816	298	91	no	no	PRON
taxlaw-2816	298	92	more	more	ADJ
taxlaw-2816	298	93	than	than	ADP
taxlaw-2816	298	94	its	its	PRON
taxlaw-2816	298	95	fair	fair	ADJ
taxlaw-2816	298	96	share	share	NOUN
taxlaw-2816	298	97	,	,	PUNCT
taxlaw-2816	298	98	of	of	ADP
taxlaw-2816	298	99	taxpayer	taxpayer	NOUN
taxlaw-2816	298	100	’s	’s	PART
taxlaw-2816	298	101	income?64	income?64	PROPN
taxlaw-2816	298	102	traditionally	traditionally	ADV
taxlaw-2816	298	103	,	,	PUNCT
taxlaw-2816	298	104	states	state	NOUN
taxlaw-2816	298	105	have	have	AUX
taxlaw-2816	298	106	answered	answer	VERB
taxlaw-2816	298	107	this	this	DET
taxlaw-2816	298	108	question	question	NOUN
taxlaw-2816	298	109	by	by	ADP
taxlaw-2816	298	110	using	use	VERB
taxlaw-2816	298	111	a	a	DET
taxlaw-2816	298	112	three	three	NUM
taxlaw-2816	298	113	-	-	PUNCT
taxlaw-2816	298	114	factor	factor	NOUN
taxlaw-2816	298	115	formula.65	formula.65	NOUN
taxlaw-2816	298	116	the	the	DET
taxlaw-2816	298	117	formula	formula	NOUN
taxlaw-2816	298	118	calculates	calculate	VERB
taxlaw-2816	298	119	a	a	DET
taxlaw-2816	298	120	ratio	ratio	NOUN
taxlaw-2816	298	121	,	,	PUNCT
taxlaw-2816	298	122	which	which	PRON
taxlaw-2816	298	123	is	be	AUX
taxlaw-2816	298	124	then	then	ADV
taxlaw-2816	298	125	applied	apply	VERB
taxlaw-2816	298	126	to	to	ADP
taxlaw-2816	298	127	the	the	DET
taxlaw-2816	298	128	taxpayer	taxpayer	NOUN
taxlaw-2816	298	129	’s	’s	PART
taxlaw-2816	298	130	total	total	ADJ
taxlaw-2816	298	131	taxable	taxable	ADJ
taxlaw-2816	298	132	income	income	NOUN
taxlaw-2816	298	133	to	to	PART
taxlaw-2816	298	134	apportion	apportion	VERB
taxlaw-2816	298	135	a	a	DET
taxlaw-2816	298	136	constitutionally	constitutionally	ADV
taxlaw-2816	298	137	acceptable	acceptable	ADJ
taxlaw-2816	298	138	share	share	NOUN
taxlaw-2816	298	139	of	of	ADP
taxlaw-2816	298	140	income	income	NOUN
taxlaw-2816	298	141	to	to	ADP
taxlaw-2816	298	142	the	the	DET
taxlaw-2816	298	143	taxing	tax	VERB
taxlaw-2816	298	144	state	state	NOUN
taxlaw-2816	298	145	.	.	PUNCT
taxlaw-2816	299	1	the	the	DET
taxlaw-2816	299	2	three	three	NUM
taxlaw-2816	299	3	-	-	PUNCT
taxlaw-2816	299	4	factor	factor	NOUN
taxlaw-2816	299	5	formula	formula	NOUN
taxlaw-2816	299	6	is	be	AUX
taxlaw-2816	299	7	intended	intend	VERB
taxlaw-2816	299	8	to	to	PART
taxlaw-2816	299	9	approximate	approximate	VERB
taxlaw-2816	299	10	the	the	DET
taxlaw-2816	299	11	value	value	NOUN
taxlaw-2816	299	12	derived	derive	VERB
taxlaw-2816	299	13	from	from	ADP
taxlaw-2816	299	14	a	a	DET
taxlaw-2816	299	15	taxpayer	taxpayer	NOUN
taxlaw-2816	299	16	’s	’s	PART
taxlaw-2816	299	17	in	in	ADP
taxlaw-2816	299	18	-	-	PUNCT
taxlaw-2816	299	19	state	state	NOUN
taxlaw-2816	299	20	activities	activity	NOUN
taxlaw-2816	299	21	,	,	PUNCT
taxlaw-2816	299	22	and	and	CCONJ
taxlaw-2816	299	23	therefore	therefore	ADV
taxlaw-2816	299	24	the	the	DET
taxlaw-2816	299	25	amount	amount	NOUN
taxlaw-2816	299	26	of	of	ADP
taxlaw-2816	299	27	the	the	DET
taxlaw-2816	299	28	taxpayer	taxpayer	NOUN
taxlaw-2816	299	29	’s	’s	PART
taxlaw-2816	299	30	income	income	NOUN
taxlaw-2816	299	31	attributable	attributable	ADJ
taxlaw-2816	299	32	to	to	ADP
taxlaw-2816	299	33	(	(	PUNCT
taxlaw-2816	299	34	and	and	CCONJ
taxlaw-2816	299	35	taxable	taxable	ADJ
taxlaw-2816	299	36	by	by	ADP
taxlaw-2816	299	37	)	)	PUNCT
taxlaw-2816	299	38	the	the	DET
taxlaw-2816	299	39	state.66	state.66	NOUN
taxlaw-2816	299	40	the	the	DET
taxlaw-2816	299	41	apportionment	apportionment	ADJ
taxlaw-2816	299	42	supra	supra	PROPN
taxlaw-2816	299	43	note	note	NOUN
taxlaw-2816	299	44	12	12	NUM
taxlaw-2816	299	45	at	at	ADP
taxlaw-2816	299	46	¶	¶	PROPN
taxlaw-2816	299	47	8.01	8.01	NUM
taxlaw-2816	299	48	(	(	PUNCT
taxlaw-2816	299	49	“	"	PUNCT
taxlaw-2816	299	50	under	under	ADP
taxlaw-2816	299	51	the	the	DET
taxlaw-2816	299	52	court	court	NOUN
taxlaw-2816	299	53	's	's	PART
taxlaw-2816	299	54	contemporary	contemporary	PROPN
taxlaw-2816	299	55	commerce	commerce	PROPN
taxlaw-2816	299	56	clause	clause	NOUN
taxlaw-2816	299	57	doctrine	doctrine	NOUN
taxlaw-2816	299	58	,	,	PUNCT
taxlaw-2816	299	59	a	a	DET
taxlaw-2816	299	60	taxpayer	taxpayer	NOUN
taxlaw-2816	299	61	has	have	VERB
taxlaw-2816	299	62	the	the	DET
taxlaw-2816	299	63	right	right	NOUN
taxlaw-2816	299	64	to	to	ADP
taxlaw-2816	299	65	a	a	DET
taxlaw-2816	299	66	division	division	NOUN
taxlaw-2816	299	67	of	of	ADP
taxlaw-2816	299	68	the	the	DET
taxlaw-2816	299	69	tax	tax	NOUN
taxlaw-2816	299	70	base	base	NOUN
taxlaw-2816	299	71	if	if	SCONJ
taxlaw-2816	299	72	it	it	PRON
taxlaw-2816	299	73	can	can	AUX
taxlaw-2816	299	74	demonstrate	demonstrate	VERB
taxlaw-2816	299	75	that	that	SCONJ
taxlaw-2816	299	76	it	it	PRON
taxlaw-2816	299	77	is	be	AUX
taxlaw-2816	299	78	taxable	taxable	ADJ
taxlaw-2816	299	79	.	.	PUNCT
taxlaw-2816	299	80	.	.	PUNCT
taxlaw-2816	299	81	.	.	PUNCT
taxlaw-2816	300	1	in	in	ADP
taxlaw-2816	300	2	another	another	DET
taxlaw-2816	300	3	state	state	NOUN
taxlaw-2816	300	4	.	.	PUNCT
taxlaw-2816	301	1	this	this	DET
taxlaw-2816	301	2	conclusion	conclusion	NOUN
taxlaw-2816	301	3	follows	follow	VERB
taxlaw-2816	301	4	inexorably	inexorably	ADV
taxlaw-2816	301	5	from	from	ADP
taxlaw-2816	301	6	the	the	DET
taxlaw-2816	301	7	principle	principle	NOUN
taxlaw-2816	301	8	that	that	SCONJ
taxlaw-2816	301	9	the	the	DET
taxlaw-2816	301	10	commerce	commerce	NOUN
taxlaw-2816	301	11	clause	clause	NOUN
taxlaw-2816	301	12	protects	protect	VERB
taxlaw-2816	301	13	a	a	DET
taxlaw-2816	301	14	multistate	multistate	NOUN
taxlaw-2816	301	15	taxpayer	taxpayer	NOUN
taxlaw-2816	301	16	from	from	ADP
taxlaw-2816	301	17	the	the	DET
taxlaw-2816	301	18	risk	risk	NOUN
taxlaw-2816	301	19	of	of	ADP
taxlaw-2816	301	20	multiple	multiple	ADJ
taxlaw-2816	301	21	taxation	taxation	NOUN
taxlaw-2816	301	22	.	.	PUNCT
taxlaw-2816	301	23	”	"	PUNCT
taxlaw-2816	301	24	)	)	PUNCT
taxlaw-2816	301	25	.	.	PUNCT
taxlaw-2816	302	1	62	62	NUM
taxlaw-2816	302	2	see	see	VERB
taxlaw-2816	302	3	j.d	j.d	PROPN
taxlaw-2816	302	4	.	.	PROPN
taxlaw-2816	302	5	adams	adams	PROPN
taxlaw-2816	302	6	mfg	mfg	PROPN
taxlaw-2816	302	7	.	.	PROPN
taxlaw-2816	302	8	co.	co.	PROPN
taxlaw-2816	303	1	v.	v.	ADP
taxlaw-2816	303	2	storen	storen	PROPN
taxlaw-2816	303	3	,	,	PUNCT
taxlaw-2816	303	4	304	304	NUM
taxlaw-2816	303	5	u.s	u.s	PROPN
taxlaw-2816	303	6	.	.	PROPN
taxlaw-2816	303	7	307	307	NUM
taxlaw-2816	303	8	,	,	PUNCT
taxlaw-2816	303	9	311	311	NUM
taxlaw-2816	303	10	(	(	PUNCT
taxlaw-2816	303	11	1938	1938	NUM
taxlaw-2816	303	12	)	)	PUNCT
taxlaw-2816	303	13	(	(	PUNCT
taxlaw-2816	303	14	“	"	PUNCT
taxlaw-2816	303	15	the	the	DET
taxlaw-2816	303	16	vice	vice	NOUN
taxlaw-2816	303	17	of	of	ADP
taxlaw-2816	303	18	the	the	DET
taxlaw-2816	303	19	statute	statute	NOUN
taxlaw-2816	303	20	as	as	SCONJ
taxlaw-2816	303	21	applied	apply	VERB
taxlaw-2816	303	22	to	to	ADP
taxlaw-2816	303	23	receipts	receipt	NOUN
taxlaw-2816	303	24	from	from	ADP
taxlaw-2816	303	25	interstate	interstate	ADJ
taxlaw-2816	303	26	sales	sale	NOUN
taxlaw-2816	303	27	is	be	AUX
taxlaw-2816	303	28	that	that	SCONJ
taxlaw-2816	303	29	the	the	DET
taxlaw-2816	303	30	tax	tax	NOUN
taxlaw-2816	303	31	includes	include	VERB
taxlaw-2816	303	32	in	in	ADP
taxlaw-2816	303	33	its	its	PRON
taxlaw-2816	303	34	measure	measure	NOUN
taxlaw-2816	303	35	,	,	PUNCT
taxlaw-2816	303	36	without	without	ADP
taxlaw-2816	303	37	apportionment	apportionment	NOUN
taxlaw-2816	303	38	,	,	PUNCT
taxlaw-2816	303	39	receipts	receipt	NOUN
taxlaw-2816	303	40	derived	derive	VERB
taxlaw-2816	303	41	from	from	ADP
taxlaw-2816	303	42	activities	activity	NOUN
taxlaw-2816	303	43	in	in	ADP
taxlaw-2816	303	44	interstate	interstate	ADJ
taxlaw-2816	303	45	commerce	commerce	NOUN
taxlaw-2816	303	46	;	;	PUNCT
taxlaw-2816	303	47	and	and	CCONJ
taxlaw-2816	303	48	that	that	SCONJ
taxlaw-2816	303	49	the	the	DET
taxlaw-2816	303	50	exaction	exaction	NOUN
taxlaw-2816	303	51	is	be	AUX
taxlaw-2816	303	52	of	of	ADP
taxlaw-2816	303	53	such	such	DET
taxlaw-2816	303	54	a	a	DET
taxlaw-2816	303	55	character	character	NOUN
taxlaw-2816	303	56	that	that	SCONJ
taxlaw-2816	303	57	if	if	SCONJ
taxlaw-2816	303	58	lawful	lawful	ADJ
taxlaw-2816	303	59	it	it	PRON
taxlaw-2816	303	60	may	may	AUX
taxlaw-2816	303	61	in	in	ADP
taxlaw-2816	303	62	substance	substance	NOUN
taxlaw-2816	303	63	be	be	AUX
taxlaw-2816	303	64	laid	lay	VERB
taxlaw-2816	303	65	to	to	ADP
taxlaw-2816	303	66	the	the	DET
taxlaw-2816	303	67	fullest	full	ADJ
taxlaw-2816	303	68	extent	extent	NOUN
taxlaw-2816	303	69	by	by	ADP
taxlaw-2816	303	70	states	state	NOUN
taxlaw-2816	303	71	in	in	ADP
taxlaw-2816	303	72	which	which	PRON
taxlaw-2816	303	73	the	the	DET
taxlaw-2816	303	74	goods	good	NOUN
taxlaw-2816	303	75	are	be	AUX
taxlaw-2816	303	76	sold	sell	VERB
taxlaw-2816	303	77	as	as	ADV
taxlaw-2816	303	78	well	well	ADV
taxlaw-2816	303	79	as	as	ADP
taxlaw-2816	303	80	those	those	PRON
taxlaw-2816	303	81	in	in	ADP
taxlaw-2816	303	82	which	which	PRON
taxlaw-2816	303	83	they	they	PRON
taxlaw-2816	303	84	are	be	AUX
taxlaw-2816	303	85	manufactured	manufacture	VERB
taxlaw-2816	303	86	.	.	PUNCT
taxlaw-2816	303	87	”	"	PUNCT
taxlaw-2816	303	88	)	)	PUNCT
taxlaw-2816	303	89	.	.	PUNCT
taxlaw-2816	304	1	63	63	NUM
taxlaw-2816	304	2	the	the	DET
taxlaw-2816	304	3	difficulty	difficulty	NOUN
taxlaw-2816	304	4	of	of	ADP
taxlaw-2816	304	5	apportioning	apportion	VERB
taxlaw-2816	304	6	income	income	NOUN
taxlaw-2816	304	7	fairly	fairly	ADV
taxlaw-2816	304	8	has	have	AUX
taxlaw-2816	304	9	been	be	AUX
taxlaw-2816	304	10	acknowledged	acknowledge	VERB
taxlaw-2816	304	11	by	by	ADP
taxlaw-2816	304	12	the	the	DET
taxlaw-2816	304	13	supreme	supreme	PROPN
taxlaw-2816	304	14	court	court	PROPN
taxlaw-2816	304	15	,	,	PUNCT
taxlaw-2816	304	16	which	which	PRON
taxlaw-2816	304	17	has	have	AUX
taxlaw-2816	304	18	gone	go	VERB
taxlaw-2816	304	19	so	so	ADV
taxlaw-2816	304	20	far	far	ADV
taxlaw-2816	304	21	as	as	SCONJ
taxlaw-2816	304	22	to	to	PART
taxlaw-2816	304	23	state	state	VERB
taxlaw-2816	304	24	that	that	SCONJ
taxlaw-2816	304	25	“	"	PUNCT
taxlaw-2816	304	26	[	[	X
taxlaw-2816	304	27	a]llocating	a]llocate	VERB
taxlaw-2816	304	28	income	income	NOUN
taxlaw-2816	304	29	among	among	ADP
taxlaw-2816	304	30	various	various	ADJ
taxlaw-2816	304	31	taxing	tax	VERB
taxlaw-2816	304	32	jurisdictions	jurisdiction	NOUN
taxlaw-2816	304	33	bears	bear	VERB
taxlaw-2816	304	34	some	some	DET
taxlaw-2816	304	35	resemblance	resemblance	NOUN
taxlaw-2816	304	36	.	.	PUNCT
taxlaw-2816	304	37	.	.	PUNCT
taxlaw-2816	304	38	.	.	PUNCT
taxlaw-2816	305	1	to	to	ADP
taxlaw-2816	305	2	slicing	slice	VERB
taxlaw-2816	305	3	a	a	DET
taxlaw-2816	305	4	shadow	shadow	NOUN
taxlaw-2816	305	5	.	.	PUNCT
taxlaw-2816	305	6	”	"	PUNCT
taxlaw-2816	305	7	container	container	PROPN
taxlaw-2816	305	8	corp	corp	PROPN
taxlaw-2816	305	9	.	.	PROPN
taxlaw-2816	305	10	of	of	ADP
taxlaw-2816	305	11	am	be	AUX
taxlaw-2816	305	12	.	.	PUNCT
taxlaw-2816	306	1	v.	v.	ADP
taxlaw-2816	306	2	franchise	franchise	PROPN
taxlaw-2816	306	3	tax	tax	PROPN
taxlaw-2816	306	4	bd	bd	PROPN
taxlaw-2816	306	5	.	.	PROPN
taxlaw-2816	306	6	,	,	PUNCT
taxlaw-2816	306	7	463	463	NUM
taxlaw-2816	306	8	u.s	u.s	PROPN
taxlaw-2816	306	9	.	.	PROPN
taxlaw-2816	306	10	159	159	NUM
taxlaw-2816	306	11	,	,	PUNCT
taxlaw-2816	306	12	192	192	NUM
taxlaw-2816	306	13	(	(	PUNCT
taxlaw-2816	306	14	1983	1983	NUM
taxlaw-2816	306	15	)	)	PUNCT
taxlaw-2816	306	16	.	.	PUNCT
taxlaw-2816	307	1	see	see	VERB
taxlaw-2816	307	2	also	also	ADV
taxlaw-2816	307	3	underwood	underwood	PROPN
taxlaw-2816	307	4	typewriter	typewriter	PROPN
taxlaw-2816	307	5	co.	co.	PROPN
taxlaw-2816	308	1	v.	v.	ADP
taxlaw-2816	308	2	chamberlain	chamberlain	PROPN
taxlaw-2816	308	3	,	,	PUNCT
taxlaw-2816	308	4	254	254	NUM
taxlaw-2816	308	5	u.s	u.s	PROPN
taxlaw-2816	308	6	.	.	PROPN
taxlaw-2816	308	7	113	113	NUM
taxlaw-2816	308	8	,	,	PUNCT
taxlaw-2816	308	9	120–21	120–21	NUM
taxlaw-2816	308	10	(	(	PUNCT
taxlaw-2816	308	11	1920	1920	NUM
taxlaw-2816	308	12	)	)	PUNCT
taxlaw-2816	308	13	(	(	PUNCT
taxlaw-2816	308	14	“	"	PUNCT
taxlaw-2816	308	15	the	the	DET
taxlaw-2816	308	16	legislature	legislature	NOUN
taxlaw-2816	308	17	,	,	PUNCT
taxlaw-2816	308	18	in	in	ADP
taxlaw-2816	308	19	attempting	attempt	VERB
taxlaw-2816	308	20	to	to	PART
taxlaw-2816	308	21	put	put	VERB
taxlaw-2816	308	22	upon	upon	SCONJ
taxlaw-2816	308	23	this	this	DET
taxlaw-2816	308	24	business	business	NOUN
taxlaw-2816	308	25	its	its	PRON
taxlaw-2816	308	26	fair	fair	ADJ
taxlaw-2816	308	27	share	share	NOUN
taxlaw-2816	308	28	of	of	ADP
taxlaw-2816	308	29	the	the	DET
taxlaw-2816	308	30	burden	burden	NOUN
taxlaw-2816	308	31	of	of	ADP
taxlaw-2816	308	32	taxation	taxation	NOUN
taxlaw-2816	308	33	,	,	PUNCT
taxlaw-2816	308	34	was	be	AUX
taxlaw-2816	308	35	faced	face	VERB
taxlaw-2816	308	36	with	with	ADP
taxlaw-2816	308	37	the	the	DET
taxlaw-2816	308	38	impossibility	impossibility	NOUN
taxlaw-2816	308	39	of	of	ADP
taxlaw-2816	308	40	allocating	allocate	VERB
taxlaw-2816	308	41	specifically	specifically	ADV
taxlaw-2816	308	42	the	the	DET
taxlaw-2816	308	43	profits	profit	NOUN
taxlaw-2816	308	44	earned	earn	VERB
taxlaw-2816	308	45	by	by	ADP
taxlaw-2816	308	46	the	the	DET
taxlaw-2816	308	47	processes	process	NOUN
taxlaw-2816	308	48	conducted	conduct	VERB
taxlaw-2816	308	49	within	within	ADP
taxlaw-2816	308	50	its	its	PRON
taxlaw-2816	308	51	borders	border	NOUN
taxlaw-2816	308	52	.	.	PUNCT
taxlaw-2816	308	53	”	"	PUNCT
taxlaw-2816	308	54	)	)	PUNCT
taxlaw-2816	308	55	.	.	PUNCT
taxlaw-2816	309	1	64	64	NUM
taxlaw-2816	309	2	see	see	VERB
taxlaw-2816	309	3	goldberg	goldberg	PROPN
taxlaw-2816	309	4	v.	v.	ADP
taxlaw-2816	309	5	sweet	sweet	ADJ
taxlaw-2816	309	6	,	,	PUNCT
taxlaw-2816	309	7	488	488	NUM
taxlaw-2816	309	8	u.s	u.s	PROPN
taxlaw-2816	309	9	.	.	PROPN
taxlaw-2816	309	10	252	252	NUM
taxlaw-2816	309	11	,	,	PUNCT
taxlaw-2816	309	12	260–61	260–61	NUM
taxlaw-2816	309	13	(	(	PUNCT
taxlaw-2816	309	14	1989	1989	NUM
taxlaw-2816	309	15	)	)	PUNCT
taxlaw-2816	309	16	(	(	PUNCT
taxlaw-2816	309	17	“	"	PUNCT
taxlaw-2816	309	18	[	[	X
taxlaw-2816	309	19	t]he	t]he	ADV
taxlaw-2816	309	20	central	central	ADJ
taxlaw-2816	309	21	purpose	purpose	NOUN
taxlaw-2816	310	1	[	[	X
taxlaw-2816	310	2	of	of	ADP
taxlaw-2816	310	3	complete	complete	ADJ
taxlaw-2816	310	4	auto	auto	NOUN
taxlaw-2816	310	5	’s	’s	PART
taxlaw-2816	310	6	apportionment	apportionment	ADJ
taxlaw-2816	310	7	requirement	requirement	NOUN
taxlaw-2816	310	8	]	]	PUNCT
taxlaw-2816	310	9	is	be	AUX
taxlaw-2816	310	10	to	to	PART
taxlaw-2816	310	11	ensure	ensure	VERB
taxlaw-2816	310	12	that	that	SCONJ
taxlaw-2816	310	13	each	each	DET
taxlaw-2816	310	14	state	state	NOUN
taxlaw-2816	310	15	taxes	tax	VERB
taxlaw-2816	310	16	only	only	ADV
taxlaw-2816	310	17	its	its	PRON
taxlaw-2816	310	18	fair	fair	ADJ
taxlaw-2816	310	19	share	share	NOUN
taxlaw-2816	310	20	of	of	ADP
taxlaw-2816	310	21	an	an	DET
taxlaw-2816	310	22	interstate	interstate	ADJ
taxlaw-2816	310	23	transaction	transaction	NOUN
taxlaw-2816	310	24	.	.	PUNCT
taxlaw-2816	310	25	”	"	PUNCT
taxlaw-2816	310	26	)	)	PUNCT
taxlaw-2816	310	27	.	.	PUNCT
taxlaw-2816	311	1	65	65	NUM
taxlaw-2816	311	2	an	an	DET
taxlaw-2816	311	3	alternative	alternative	NOUN
taxlaw-2816	311	4	to	to	ADP
taxlaw-2816	311	5	the	the	DET
taxlaw-2816	311	6	“	"	PUNCT
taxlaw-2816	311	7	factor	factor	NOUN
taxlaw-2816	311	8	”	"	PUNCT
taxlaw-2816	311	9	approach	approach	NOUN
taxlaw-2816	311	10	described	describe	VERB
taxlaw-2816	311	11	here	here	ADV
taxlaw-2816	311	12	is	be	AUX
taxlaw-2816	311	13	for	for	SCONJ
taxlaw-2816	311	14	states	state	NOUN
taxlaw-2816	311	15	to	to	PART
taxlaw-2816	311	16	use	use	VERB
taxlaw-2816	311	17	“	"	PUNCT
taxlaw-2816	311	18	separate	separate	ADJ
taxlaw-2816	311	19	accounting	accounting	NOUN
taxlaw-2816	311	20	”	"	PUNCT
taxlaw-2816	311	21	as	as	ADP
taxlaw-2816	311	22	the	the	DET
taxlaw-2816	311	23	method	method	NOUN
taxlaw-2816	311	24	for	for	ADP
taxlaw-2816	311	25	determining	determine	VERB
taxlaw-2816	311	26	the	the	DET
taxlaw-2816	311	27	amount	amount	NOUN
taxlaw-2816	311	28	of	of	ADP
taxlaw-2816	311	29	income	income	NOUN
taxlaw-2816	311	30	attributable	attributable	ADJ
taxlaw-2816	311	31	to	to	ADP
taxlaw-2816	311	32	a	a	DET
taxlaw-2816	311	33	corporation	corporation	NOUN
taxlaw-2816	311	34	’s	’s	PART
taxlaw-2816	311	35	activities	activity	NOUN
taxlaw-2816	311	36	in	in	ADP
taxlaw-2816	311	37	an	an	DET
taxlaw-2816	311	38	individual	individual	ADJ
taxlaw-2816	311	39	state	state	NOUN
taxlaw-2816	311	40	.	.	PUNCT
taxlaw-2816	312	1	under	under	ADP
taxlaw-2816	312	2	separate	separate	ADJ
taxlaw-2816	312	3	accounting	accounting	NOUN
taxlaw-2816	312	4	,	,	PUNCT
taxlaw-2816	312	5	income	income	NOUN
taxlaw-2816	312	6	is	be	AUX
taxlaw-2816	312	7	assigned	assign	VERB
taxlaw-2816	312	8	to	to	ADP
taxlaw-2816	312	9	a	a	DET
taxlaw-2816	312	10	state	state	NOUN
taxlaw-2816	312	11	“	"	PUNCT
taxlaw-2816	312	12	by	by	ADP
taxlaw-2816	312	13	hypothesizing	hypothesize	VERB
taxlaw-2816	312	14	the	the	DET
taxlaw-2816	312	15	income	income	NOUN
taxlaw-2816	312	16	which	which	PRON
taxlaw-2816	312	17	would	would	AUX
taxlaw-2816	312	18	have	have	AUX
taxlaw-2816	312	19	been	be	AUX
taxlaw-2816	312	20	earned	earn	VERB
taxlaw-2816	312	21	in	in	ADP
taxlaw-2816	312	22	that	that	DET
taxlaw-2816	312	23	state	state	NOUN
taxlaw-2816	312	24	if	if	SCONJ
taxlaw-2816	312	25	the	the	DET
taxlaw-2816	312	26	corporation	corporation	NOUN
taxlaw-2816	312	27	’s	’s	PART
taxlaw-2816	312	28	in	in	ADP
taxlaw-2816	312	29	-	-	PUNCT
taxlaw-2816	312	30	state	state	NOUN
taxlaw-2816	312	31	activities	activity	NOUN
taxlaw-2816	312	32	had	have	AUX
taxlaw-2816	312	33	been	be	AUX
taxlaw-2816	312	34	conducted	conduct	VERB
taxlaw-2816	312	35	by	by	ADP
taxlaw-2816	312	36	an	an	DET
taxlaw-2816	312	37	independent	independent	ADJ
taxlaw-2816	312	38	entity	entity	NOUN
taxlaw-2816	312	39	dealing	deal	VERB
taxlaw-2816	312	40	with	with	ADP
taxlaw-2816	312	41	the	the	DET
taxlaw-2816	312	42	rest	rest	NOUN
taxlaw-2816	312	43	of	of	ADP
taxlaw-2816	312	44	the	the	DET
taxlaw-2816	312	45	corporation	corporation	NOUN
taxlaw-2816	312	46	on	on	ADP
taxlaw-2816	312	47	an	an	DET
taxlaw-2816	312	48	arm’s	arm’s	NUM
taxlaw-2816	312	49	-	-	PUNCT
taxlaw-2816	312	50	length	length	NOUN
taxlaw-2816	312	51	basis	basis	NOUN
taxlaw-2816	312	52	.	.	PUNCT
taxlaw-2816	312	53	”	"	PUNCT
taxlaw-2816	313	1	zelinsky	zelinsky	ADJ
taxlaw-2816	313	2	,	,	PUNCT
taxlaw-2816	313	3	rethinking	rethink	VERB
taxlaw-2816	313	4	tax	tax	NOUN
taxlaw-2816	313	5	nexus	nexus	NOUN
taxlaw-2816	313	6	and	and	CCONJ
taxlaw-2816	313	7	apportionment	apportionment	NOUN
taxlaw-2816	313	8	:	:	PUNCT
taxlaw-2816	313	9	voice	voice	NOUN
taxlaw-2816	313	10	,	,	PUNCT
taxlaw-2816	313	11	exit	exit	NOUN
taxlaw-2816	313	12	,	,	PUNCT
taxlaw-2816	313	13	and	and	CCONJ
taxlaw-2816	313	14	the	the	DET
taxlaw-2816	313	15	dormant	dormant	PROPN
taxlaw-2816	313	16	commerce	commerce	PROPN
taxlaw-2816	313	17	clause	clause	NOUN
taxlaw-2816	313	18	,	,	PUNCT
taxlaw-2816	313	19	28	28	NUM
taxlaw-2816	313	20	va	va	X
taxlaw-2816	313	21	.	.	PUNCT
taxlaw-2816	313	22	tax	tax	PROPN
taxlaw-2816	313	23	rev	rev	PROPN
taxlaw-2816	313	24	.	.	PROPN
taxlaw-2816	313	25	1	1	NUM
taxlaw-2816	313	26	,	,	PUNCT
taxlaw-2816	313	27	13	13	NUM
taxlaw-2816	313	28	(	(	PUNCT
taxlaw-2816	313	29	2008	2008	NUM
taxlaw-2816	313	30	)	)	PUNCT
taxlaw-2816	313	31	.	.	PUNCT
taxlaw-2816	314	1	66	66	NUM
taxlaw-2816	314	2	formula	formula	NOUN
taxlaw-2816	314	3	apportionment	apportionment	NOUN
taxlaw-2816	314	4	(	(	PUNCT
taxlaw-2816	314	5	as	as	SCONJ
taxlaw-2816	314	6	the	the	DET
taxlaw-2816	314	7	use	use	NOUN
taxlaw-2816	314	8	of	of	ADP
taxlaw-2816	314	9	the	the	DET
taxlaw-2816	314	10	three	three	NUM
taxlaw-2816	314	11	-	-	PUNCT
taxlaw-2816	314	12	factor	factor	NOUN
taxlaw-2816	314	13	formula	formula	NOUN
taxlaw-2816	314	14	is	be	AUX
taxlaw-2816	314	15	called	call	VERB
taxlaw-2816	314	16	)	)	PUNCT
taxlaw-2816	314	17	is	be	AUX
taxlaw-2816	314	18	“	"	PUNCT
taxlaw-2816	314	19	employed	employ	VERB
taxlaw-2816	314	20	as	as	ADP
taxlaw-2816	314	21	a	a	DET
taxlaw-2816	314	22	rough	rough	ADJ
taxlaw-2816	314	23	approximation	approximation	NOUN
taxlaw-2816	314	24	of	of	ADP
taxlaw-2816	314	25	a	a	DET
taxlaw-2816	314	26	corporation	corporation	NOUN
taxlaw-2816	314	27	’s	’s	PART
taxlaw-2816	314	28	income	income	NOUN
taxlaw-2816	314	29	that	that	PRON
taxlaw-2816	314	30	is	be	AUX
taxlaw-2816	314	31	reasonably	reasonably	ADV
taxlaw-2816	314	32	related	related	ADJ
taxlaw-2816	314	33	to	to	ADP
taxlaw-2816	314	34	the	the	DET
taxlaw-2816	314	35	activities	activity	NOUN
taxlaw-2816	314	36	conducted	conduct	VERB
taxlaw-2816	314	37	within	within	ADP
taxlaw-2816	314	38	the	the	DET
taxlaw-2816	314	39	taxing	tax	VERB
taxlaw-2816	314	40	state	state	NOUN
taxlaw-2816	314	41	.	.	PUNCT
taxlaw-2816	314	42	”	"	PUNCT
taxlaw-2816	315	1	moorman	moorman	PROPN
taxlaw-2816	315	2	mfg	mfg	PROPN
taxlaw-2816	315	3	.	.	PROPN
taxlaw-2816	315	4	co.	co.	PROPN
taxlaw-2816	316	1	v.	v.	ADP
taxlaw-2816	316	2	bair	bair	PROPN
taxlaw-2816	316	3	,	,	PUNCT
taxlaw-2816	316	4	437	437	NUM
taxlaw-2816	316	5	u.s	u.s	PROPN
taxlaw-2816	316	6	.	.	PROPN
taxlaw-2816	316	7	267	267	NUM
taxlaw-2816	316	8	,	,	PUNCT
taxlaw-2816	316	9	273	273	NUM
taxlaw-2816	316	10	(	(	PUNCT
taxlaw-2816	316	11	1978	1978	NUM
taxlaw-2816	316	12	)	)	PUNCT
taxlaw-2816	316	13	.	.	PUNCT
taxlaw-2816	317	1	2013	2013	NUM
taxlaw-2816	317	2	]	]	PUNCT
taxlaw-2816	317	3	sales	sale	NOUN
taxlaw-2816	317	4	tax	tax	NOUN
taxlaw-2816	317	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	317	6	151	151	NUM
taxlaw-2816	317	7	ratio	ratio	NOUN
taxlaw-2816	317	8	is	be	AUX
taxlaw-2816	317	9	determined	determine	VERB
taxlaw-2816	317	10	by	by	ADP
taxlaw-2816	317	11	averaging	average	VERB
taxlaw-2816	317	12	the	the	DET
taxlaw-2816	317	13	proportion	proportion	NOUN
taxlaw-2816	317	14	of	of	ADP
taxlaw-2816	317	15	the	the	DET
taxlaw-2816	317	16	taxpayer	taxpayer	NOUN
taxlaw-2816	317	17	’s	’s	PART
taxlaw-2816	317	18	in	in	ADP
taxlaw-2816	317	19	-	-	PUNCT
taxlaw-2816	317	20	state	state	NOUN
taxlaw-2816	317	21	payroll	payroll	NOUN
taxlaw-2816	317	22	,	,	PUNCT
taxlaw-2816	317	23	property	property	NOUN
taxlaw-2816	317	24	,	,	PUNCT
taxlaw-2816	317	25	and	and	CCONJ
taxlaw-2816	317	26	sales	sale	NOUN
taxlaw-2816	317	27	,	,	PUNCT
taxlaw-2816	317	28	relative	relative	ADJ
taxlaw-2816	317	29	to	to	ADP
taxlaw-2816	317	30	the	the	DET
taxlaw-2816	317	31	taxpayer	taxpayer	NOUN
taxlaw-2816	317	32	’s	’s	PART
taxlaw-2816	317	33	total	total	ADJ
taxlaw-2816	317	34	payroll	payroll	NOUN
taxlaw-2816	317	35	,	,	PUNCT
taxlaw-2816	317	36	property	property	NOUN
taxlaw-2816	317	37	,	,	PUNCT
taxlaw-2816	317	38	and	and	CCONJ
taxlaw-2816	317	39	sales.67	sales.67	VERB
taxlaw-2816	317	40	during	during	ADP
taxlaw-2816	317	41	the	the	DET
taxlaw-2816	317	42	1950s	1950	NOUN
taxlaw-2816	317	43	,	,	PUNCT
taxlaw-2816	317	44	almost	almost	ADV
taxlaw-2816	317	45	every	every	PRON
taxlaw-2816	317	46	state	state	NOUN
taxlaw-2816	317	47	used	use	VERB
taxlaw-2816	317	48	these	these	DET
taxlaw-2816	317	49	same	same	ADJ
taxlaw-2816	317	50	three	three	NUM
taxlaw-2816	317	51	factors	factor	NOUN
taxlaw-2816	317	52	—	—	PUNCT
taxlaw-2816	317	53	payroll	payroll	NOUN
taxlaw-2816	317	54	,	,	PUNCT
taxlaw-2816	317	55	property	property	NOUN
taxlaw-2816	317	56	,	,	PUNCT
taxlaw-2816	317	57	and	and	CCONJ
taxlaw-2816	317	58	sales	sale	NOUN
taxlaw-2816	317	59	—	—	PUNCT
taxlaw-2816	317	60	to	to	PART
taxlaw-2816	317	61	apportion	apportion	VERB
taxlaw-2816	317	62	income	income	NOUN
taxlaw-2816	317	63	.	.	PUNCT
taxlaw-2816	318	1	this	this	DET
taxlaw-2816	318	2	consistency	consistency	NOUN
taxlaw-2816	318	3	resulted	result	VERB
taxlaw-2816	318	4	from	from	ADP
taxlaw-2816	318	5	the	the	DET
taxlaw-2816	318	6	promulgation	promulgation	NOUN
taxlaw-2816	318	7	of	of	ADP
taxlaw-2816	318	8	the	the	DET
taxlaw-2816	318	9	uniform	uniform	ADJ
taxlaw-2816	318	10	division	division	NOUN
taxlaw-2816	318	11	of	of	ADP
taxlaw-2816	318	12	income	income	NOUN
taxlaw-2816	318	13	for	for	ADP
taxlaw-2816	318	14	tax	tax	NOUN
taxlaw-2816	318	15	purposes	purpose	NOUN
taxlaw-2816	318	16	act	act	VERB
taxlaw-2816	318	17	(	(	PUNCT
taxlaw-2816	318	18	uditpa	uditpa	NOUN
taxlaw-2816	318	19	)	)	PUNCT
taxlaw-2816	318	20	in	in	ADP
taxlaw-2816	318	21	1957.68	1957.68	NUM
taxlaw-2816	318	22	under	under	ADP
taxlaw-2816	318	23	uditpa	uditpa	NOUN
taxlaw-2816	318	24	,	,	PUNCT
taxlaw-2816	318	25	each	each	PRON
taxlaw-2816	318	26	of	of	ADP
taxlaw-2816	318	27	the	the	DET
taxlaw-2816	318	28	three	three	NUM
taxlaw-2816	318	29	factors	factor	NOUN
taxlaw-2816	318	30	receives	receive	VERB
taxlaw-2816	318	31	equal	equal	ADJ
taxlaw-2816	318	32	weight	weight	NOUN
taxlaw-2816	318	33	in	in	ADP
taxlaw-2816	318	34	determining	determine	VERB
taxlaw-2816	318	35	the	the	DET
taxlaw-2816	318	36	percentage	percentage	NOUN
taxlaw-2816	318	37	of	of	ADP
taxlaw-2816	318	38	a	a	DET
taxlaw-2816	318	39	taxpayer	taxpayer	NOUN
taxlaw-2816	318	40	’s	’s	PART
taxlaw-2816	318	41	income	income	NOUN
taxlaw-2816	318	42	that	that	PRON
taxlaw-2816	318	43	should	should	AUX
taxlaw-2816	318	44	be	be	AUX
taxlaw-2816	318	45	apportioned	apportion	VERB
taxlaw-2816	318	46	to	to	ADP
taxlaw-2816	318	47	the	the	DET
taxlaw-2816	318	48	taxing	tax	VERB
taxlaw-2816	318	49	state.69	state.69	NOUN
taxlaw-2816	318	50	so	so	ADV
taxlaw-2816	318	51	,	,	PUNCT
taxlaw-2816	318	52	for	for	ADP
taxlaw-2816	318	53	example	example	NOUN
taxlaw-2816	318	54	,	,	PUNCT
taxlaw-2816	318	55	if	if	SCONJ
taxlaw-2816	318	56	taxpayer	taxpayer	NOUN
taxlaw-2816	318	57	has	have	VERB
taxlaw-2816	318	58	30	30	NUM
taxlaw-2816	318	59	%	%	NOUN
taxlaw-2816	318	60	of	of	ADP
taxlaw-2816	318	61	its	its	PRON
taxlaw-2816	318	62	property	property	NOUN
taxlaw-2816	318	63	,	,	PUNCT
taxlaw-2816	318	64	50	50	NUM
taxlaw-2816	318	65	%	%	NOUN
taxlaw-2816	318	66	of	of	ADP
taxlaw-2816	318	67	its	its	PRON
taxlaw-2816	318	68	payroll	payroll	NOUN
taxlaw-2816	318	69	,	,	PUNCT
taxlaw-2816	318	70	and	and	CCONJ
taxlaw-2816	318	71	10	10	NUM
taxlaw-2816	318	72	%	%	NOUN
taxlaw-2816	318	73	of	of	ADP
taxlaw-2816	318	74	its	its	PRON
taxlaw-2816	318	75	sales	sale	NOUN
taxlaw-2816	318	76	in	in	ADP
taxlaw-2816	318	77	state	state	NOUN
taxlaw-2816	318	78	a	a	NOUN
taxlaw-2816	318	79	,	,	PUNCT
taxlaw-2816	318	80	then	then	ADV
taxlaw-2816	318	81	30%70	30%70	NUM
taxlaw-2816	318	82	of	of	ADP
taxlaw-2816	318	83	taxpayer	taxpayer	NOUN
taxlaw-2816	318	84	’s	’s	PART
taxlaw-2816	318	85	taxable	taxable	ADJ
taxlaw-2816	318	86	income	income	NOUN
taxlaw-2816	318	87	would	would	AUX
taxlaw-2816	318	88	be	be	AUX
taxlaw-2816	318	89	apportioned	apportion	VERB
taxlaw-2816	318	90	to	to	ADP
taxlaw-2816	318	91	,	,	PUNCT
taxlaw-2816	318	92	and	and	CCONJ
taxlaw-2816	318	93	taxable	taxable	ADJ
taxlaw-2816	318	94	by	by	ADP
taxlaw-2816	318	95	,	,	PUNCT
taxlaw-2816	318	96	state	state	NOUN
taxlaw-2816	318	97	a.	a.	NOUN
taxlaw-2816	318	98	71	71	NUM
taxlaw-2816	318	99	assuming	assume	VERB
taxlaw-2816	318	100	taxpayer	taxpayer	NOUN
taxlaw-2816	318	101	’s	’s	PART
taxlaw-2816	318	102	total	total	ADJ
taxlaw-2816	318	103	taxable	taxable	ADJ
taxlaw-2816	318	104	income	income	NOUN
taxlaw-2816	318	105	were	be	AUX
taxlaw-2816	318	106	$	$	SYM
taxlaw-2816	318	107	100,000	100,000	NUM
taxlaw-2816	318	108	,	,	PUNCT
taxlaw-2816	318	109	state	state	NOUN
taxlaw-2816	318	110	a	a	PRON
taxlaw-2816	318	111	would	would	AUX
taxlaw-2816	318	112	apply	apply	VERB
taxlaw-2816	318	113	its	its	PRON
taxlaw-2816	318	114	income	income	NOUN
taxlaw-2816	318	115	tax	tax	NOUN
taxlaw-2816	318	116	to	to	ADP
taxlaw-2816	318	117	$	$	SYM
taxlaw-2816	318	118	30,000	30,000	NUM
taxlaw-2816	318	119	of	of	ADP
taxlaw-2816	318	120	taxpayer	taxpayer	NOUN
taxlaw-2816	318	121	’s	’s	PART
taxlaw-2816	318	122	income	income	NOUN
taxlaw-2816	318	123	.	.	PUNCT
taxlaw-2816	319	1	as	as	ADP
taxlaw-2816	319	2	with	with	ADP
taxlaw-2816	319	3	nexus	nexus	NOUN
taxlaw-2816	319	4	,	,	PUNCT
taxlaw-2816	319	5	however	however	ADV
taxlaw-2816	319	6	,	,	PUNCT
taxlaw-2816	319	7	the	the	DET
taxlaw-2816	319	8	approach	approach	NOUN
taxlaw-2816	319	9	to	to	PART
taxlaw-2816	319	10	apportionment	apportionment	ADJ
taxlaw-2816	319	11	differs	differ	NOUN
taxlaw-2816	319	12	depending	depend	VERB
taxlaw-2816	319	13	on	on	ADP
taxlaw-2816	319	14	the	the	DET
taxlaw-2816	319	15	type	type	NOUN
taxlaw-2816	319	16	of	of	ADP
taxlaw-2816	319	17	tax	tax	NOUN
taxlaw-2816	319	18	involved	involve	VERB
taxlaw-2816	319	19	.	.	PUNCT
taxlaw-2816	320	1	but	but	CCONJ
taxlaw-2816	320	2	unlike	unlike	ADP
taxlaw-2816	320	3	nexus	nexus	NOUN
taxlaw-2816	320	4	,	,	PUNCT
taxlaw-2816	320	5	this	this	DET
taxlaw-2816	320	6	difference	difference	NOUN
taxlaw-2816	320	7	has	have	AUX
taxlaw-2816	320	8	been	be	AUX
taxlaw-2816	320	9	clearly	clearly	ADV
taxlaw-2816	320	10	articulated	articulate	VERB
taxlaw-2816	320	11	by	by	ADP
taxlaw-2816	320	12	the	the	DET
taxlaw-2816	320	13	u.s	u.s	PROPN
taxlaw-2816	320	14	.	.	PROPN
taxlaw-2816	320	15	supreme	supreme	PROPN
taxlaw-2816	320	16	court	court	PROPN
taxlaw-2816	320	17	in	in	ADP
taxlaw-2816	320	18	a	a	DET
taxlaw-2816	320	19	pair	pair	NOUN
taxlaw-2816	320	20	of	of	ADP
taxlaw-2816	320	21	cases	case	NOUN
taxlaw-2816	320	22	involving	involve	VERB
taxlaw-2816	320	23	essentially	essentially	ADV
taxlaw-2816	320	24	identical	identical	ADJ
taxlaw-2816	320	25	facts	fact	NOUN
taxlaw-2816	320	26	but	but	CCONJ
taxlaw-2816	320	27	different	different	ADJ
taxlaw-2816	320	28	taxes	taxis	NOUN
taxlaw-2816	320	29	.	.	PUNCT
taxlaw-2816	321	1	1	1	X
taxlaw-2816	321	2	.	.	X
taxlaw-2816	321	3	apportionment	apportionment	NOUN
taxlaw-2816	321	4	in	in	ADP
taxlaw-2816	321	5	the	the	DET
taxlaw-2816	321	6	gross	gross	ADJ
taxlaw-2816	321	7	receipts	receipt	NOUN
taxlaw-2816	321	8	tax	tax	NOUN
taxlaw-2816	321	9	context	context	NOUN
taxlaw-2816	321	10	in	in	ADP
taxlaw-2816	321	11	central	central	ADJ
taxlaw-2816	321	12	greyhound	greyhound	NOUN
taxlaw-2816	321	13	lines	line	NOUN
taxlaw-2816	321	14	,	,	PUNCT
taxlaw-2816	321	15	inc	inc	PROPN
taxlaw-2816	321	16	.	.	PROPN
taxlaw-2816	321	17	,	,	PUNCT
taxlaw-2816	321	18	of	of	ADP
taxlaw-2816	321	19	new	new	PROPN
taxlaw-2816	321	20	york	york	PROPN
taxlaw-2816	321	21	v.	v.	ADP
taxlaw-2816	321	22	mealey,72	mealey,72	PROPN
taxlaw-2816	321	23	the	the	DET
taxlaw-2816	321	24	court	court	NOUN
taxlaw-2816	321	25	held	hold	VERB
taxlaw-2816	321	26	that	that	SCONJ
taxlaw-2816	321	27	new	new	PROPN
taxlaw-2816	321	28	york	york	PROPN
taxlaw-2816	321	29	’s	’s	PART
taxlaw-2816	321	30	gross	gross	ADJ
taxlaw-2816	321	31	receipts	receipt	NOUN
taxlaw-2816	321	32	tax	tax	NOUN
taxlaw-2816	321	33	,	,	PUNCT
taxlaw-2816	321	34	as	as	SCONJ
taxlaw-2816	321	35	applied	apply	VERB
taxlaw-2816	321	36	to	to	ADP
taxlaw-2816	321	37	a	a	DET
taxlaw-2816	321	38	new	new	PROPN
taxlaw-2816	321	39	york	york	PROPN
taxlaw-2816	321	40	-	-	PUNCT
taxlaw-2816	321	41	based	base	VERB
taxlaw-2816	321	42	subsidiary	subsidiary	NOUN
taxlaw-2816	321	43	of	of	ADP
taxlaw-2816	321	44	greyhound	greyhound	NOUN
taxlaw-2816	321	45	lines	line	NOUN
taxlaw-2816	321	46	(	(	PUNCT
taxlaw-2816	321	47	“	"	PUNCT
taxlaw-2816	321	48	greyhound	greyhound	VERB
taxlaw-2816	321	49	ny	ny	NOUN
taxlaw-2816	321	50	”	"	PUNCT
taxlaw-2816	321	51	)	)	PUNCT
taxlaw-2816	321	52	,	,	PUNCT
taxlaw-2816	321	53	violated	violate	VERB
taxlaw-2816	321	54	the	the	DET
taxlaw-2816	321	55	commerce	commerce	NOUN
taxlaw-2816	321	56	clause	clause	NOUN
taxlaw-2816	321	57	because	because	SCONJ
taxlaw-2816	321	58	the	the	DET
taxlaw-2816	321	59	state	state	NOUN
taxlaw-2816	321	60	failed	fail	VERB
taxlaw-2816	321	61	to	to	PART
taxlaw-2816	321	62	apportion	apportion	VERB
taxlaw-2816	321	63	the	the	DET
taxlaw-2816	321	64	tax	tax	NOUN
taxlaw-2816	321	65	base	base	NOUN
taxlaw-2816	321	66	(	(	PUNCT
taxlaw-2816	321	67	the	the	DET
taxlaw-2816	321	68	bus	bus	NOUN
taxlaw-2816	321	69	company	company	NOUN
taxlaw-2816	321	70	’s	’s	PART
taxlaw-2816	321	71	gross	gross	ADJ
taxlaw-2816	321	72	income	income	NOUN
taxlaw-2816	321	73	)	)	PUNCT
taxlaw-2816	321	74	among	among	ADP
taxlaw-2816	321	75	new	new	PROPN
taxlaw-2816	321	76	york	york	PROPN
taxlaw-2816	321	77	and	and	CCONJ
taxlaw-2816	321	78	the	the	DET
taxlaw-2816	321	79	other	other	ADJ
taxlaw-2816	321	80	states	state	NOUN
taxlaw-2816	321	81	through	through	ADP
taxlaw-2816	321	82	which	which	PRON
taxlaw-2816	321	83	the	the	DET
taxlaw-2816	321	84	company	company	NOUN
taxlaw-2816	321	85	’s	’s	PART
taxlaw-2816	321	86	buses	bus	NOUN
taxlaw-2816	321	87	traveled	travel	VERB
taxlaw-2816	321	88	.	.	PUNCT
taxlaw-2816	322	1	instead	instead	ADV
taxlaw-2816	322	2	,	,	PUNCT
taxlaw-2816	322	3	new	new	PROPN
taxlaw-2816	322	4	york	york	PROPN
taxlaw-2816	322	5	sought	seek	VERB
taxlaw-2816	322	6	to	to	PART
taxlaw-2816	322	7	apply	apply	VERB
taxlaw-2816	322	8	its	its	PRON
taxlaw-2816	322	9	gross	gross	ADJ
taxlaw-2816	322	10	receipts	receipt	NOUN
taxlaw-2816	322	11	67	67	NUM
taxlaw-2816	322	12	the	the	DET
taxlaw-2816	322	13	supreme	supreme	PROPN
taxlaw-2816	322	14	court	court	PROPN
taxlaw-2816	322	15	gave	give	VERB
taxlaw-2816	322	16	a	a	DET
taxlaw-2816	322	17	succinct	succinct	ADJ
taxlaw-2816	322	18	explanation	explanation	NOUN
taxlaw-2816	322	19	of	of	ADP
taxlaw-2816	322	20	three	three	NUM
taxlaw-2816	322	21	-	-	PUNCT
taxlaw-2816	322	22	factor	factor	NOUN
taxlaw-2816	322	23	apportionment	apportionment	NOUN
taxlaw-2816	322	24	in	in	ADP
taxlaw-2816	322	25	moorman	moorman	NOUN
taxlaw-2816	322	26	:	:	PUNCT
taxlaw-2816	322	27	the	the	DET
taxlaw-2816	322	28	three	three	NUM
taxlaw-2816	322	29	-	-	PUNCT
taxlaw-2816	322	30	factor	factor	NOUN
taxlaw-2816	322	31	formula	formula	NOUN
taxlaw-2816	322	32	yields	yield	VERB
taxlaw-2816	322	33	a	a	DET
taxlaw-2816	322	34	percentage	percentage	NOUN
taxlaw-2816	322	35	representing	represent	VERB
taxlaw-2816	322	36	an	an	DET
taxlaw-2816	322	37	average	average	NOUN
taxlaw-2816	322	38	of	of	ADP
taxlaw-2816	322	39	three	three	NUM
taxlaw-2816	322	40	ratios	ratio	NOUN
taxlaw-2816	322	41	:	:	PUNCT
taxlaw-2816	322	42	property	property	NOUN
taxlaw-2816	322	43	within	within	ADP
taxlaw-2816	322	44	the	the	DET
taxlaw-2816	322	45	state	state	NOUN
taxlaw-2816	322	46	to	to	PART
taxlaw-2816	322	47	total	total	VERB
taxlaw-2816	322	48	property	property	NOUN
taxlaw-2816	322	49	,	,	PUNCT
taxlaw-2816	322	50	payroll	payroll	NOUN
taxlaw-2816	322	51	within	within	ADP
taxlaw-2816	322	52	the	the	DET
taxlaw-2816	322	53	state	state	NOUN
taxlaw-2816	322	54	to	to	AUX
taxlaw-2816	322	55	total	total	ADJ
taxlaw-2816	322	56	payroll	payroll	NOUN
taxlaw-2816	322	57	,	,	PUNCT
taxlaw-2816	322	58	and	and	CCONJ
taxlaw-2816	322	59	sales	sale	NOUN
taxlaw-2816	322	60	within	within	ADP
taxlaw-2816	322	61	the	the	DET
taxlaw-2816	322	62	state	state	NOUN
taxlaw-2816	322	63	to	to	PART
taxlaw-2816	322	64	total	total	VERB
taxlaw-2816	322	65	sales	sale	NOUN
taxlaw-2816	322	66	.	.	PUNCT
taxlaw-2816	323	1	[	[	X
taxlaw-2816	323	2	this	this	DET
taxlaw-2816	323	3	percentage	percentage	NOUN
taxlaw-2816	323	4	is	be	AUX
taxlaw-2816	323	5	]	]	PUNCT
taxlaw-2816	323	6	multiplied	multiply	VERB
taxlaw-2816	323	7	by	by	ADP
taxlaw-2816	323	8	the	the	DET
taxlaw-2816	323	9	adjusted	adjust	VERB
taxlaw-2816	323	10	total	total	ADJ
taxlaw-2816	323	11	net	net	ADJ
taxlaw-2816	323	12	income	income	NOUN
taxlaw-2816	323	13	to	to	PART
taxlaw-2816	323	14	arrive	arrive	VERB
taxlaw-2816	323	15	at	at	ADP
taxlaw-2816	323	16	.	.	PUNCT
taxlaw-2816	323	17	.	.	PUNCT
taxlaw-2816	323	18	.	.	PUNCT
taxlaw-2816	324	1	taxable	taxable	ADJ
taxlaw-2816	324	2	net	net	ADJ
taxlaw-2816	324	3	income	income	NOUN
taxlaw-2816	324	4	[	[	X
taxlaw-2816	324	5	apportioned	apportion	VERB
taxlaw-2816	324	6	to	to	ADP
taxlaw-2816	324	7	the	the	DET
taxlaw-2816	324	8	taxing	tax	VERB
taxlaw-2816	324	9	state	state	NOUN
taxlaw-2816	324	10	]	]	X
taxlaw-2816	324	11	.	.	PUNCT
taxlaw-2816	325	1	this	this	DET
taxlaw-2816	325	2	net	net	ADJ
taxlaw-2816	325	3	income	income	NOUN
taxlaw-2816	325	4	figure	figure	NOUN
taxlaw-2816	325	5	is	be	AUX
taxlaw-2816	325	6	then	then	ADV
taxlaw-2816	325	7	multiplied	multiply	VERB
taxlaw-2816	325	8	by	by	ADP
taxlaw-2816	325	9	the	the	DET
taxlaw-2816	325	10	tax	tax	NOUN
taxlaw-2816	325	11	rate	rate	NOUN
taxlaw-2816	325	12	to	to	PART
taxlaw-2816	325	13	compute	compute	VERB
taxlaw-2816	325	14	the	the	DET
taxlaw-2816	325	15	actual	actual	ADJ
taxlaw-2816	325	16	tax	tax	NOUN
taxlaw-2816	325	17	obligation	obligation	NOUN
taxlaw-2816	325	18	of	of	ADP
taxlaw-2816	325	19	the	the	DET
taxlaw-2816	325	20	taxpayer	taxpayer	NOUN
taxlaw-2816	325	21	.	.	PUNCT
taxlaw-2816	326	1	i	i	PRON
taxlaw-2816	326	2	d.	d.	PROPN
taxlaw-2816	326	3	at	at	ADP
taxlaw-2816	326	4	270	270	NUM
taxlaw-2816	326	5	n.3	n.3	NOUN
taxlaw-2816	326	6	.	.	PUNCT
taxlaw-2816	327	1	68	68	NUM
taxlaw-2816	327	2	as	as	SCONJ
taxlaw-2816	327	3	discussed	discuss	VERB
taxlaw-2816	327	4	further	far	ADV
taxlaw-2816	327	5	below	below	ADV
taxlaw-2816	327	6	,	,	PUNCT
taxlaw-2816	327	7	at	at	ADP
taxlaw-2816	327	8	its	its	PRON
taxlaw-2816	327	9	height	height	NOUN
taxlaw-2816	327	10	uditpa	uditpa	NOUN
taxlaw-2816	327	11	’s	’s	PART
taxlaw-2816	327	12	three	three	NUM
taxlaw-2816	327	13	-	-	PUNCT
taxlaw-2816	327	14	factor	factor	NOUN
taxlaw-2816	327	15	formula	formula	NOUN
taxlaw-2816	327	16	was	be	AUX
taxlaw-2816	327	17	in	in	ADP
taxlaw-2816	327	18	effect	effect	NOUN
taxlaw-2816	327	19	in	in	ADP
taxlaw-2816	327	20	all	all	PRON
taxlaw-2816	327	21	but	but	SCONJ
taxlaw-2816	327	22	two	two	NUM
taxlaw-2816	327	23	states	state	NOUN
taxlaw-2816	327	24	with	with	ADP
taxlaw-2816	327	25	corporate	corporate	ADJ
taxlaw-2816	327	26	income	income	NOUN
taxlaw-2816	327	27	taxes	taxis	NOUN
taxlaw-2816	327	28	.	.	PUNCT
taxlaw-2816	328	1	see	see	VERB
taxlaw-2816	328	2	infra	infra	NOUN
taxlaw-2816	328	3	part	part	PROPN
taxlaw-2816	328	4	iii	iii	NOUN
taxlaw-2816	328	5	,	,	PUNCT
taxlaw-2816	328	6	discussing	discuss	VERB
taxlaw-2816	328	7	moorman	moorman	NOUN
taxlaw-2816	328	8	.	.	PUNCT
taxlaw-2816	329	1	69	69	NUM
taxlaw-2816	329	2	unif	unif	NOUN
taxlaw-2816	329	3	.	.	PUNCT
taxlaw-2816	330	1	division	division	NOUN
taxlaw-2816	330	2	of	of	ADP
taxlaw-2816	330	3	income	income	NOUN
taxlaw-2816	330	4	for	for	ADP
taxlaw-2816	330	5	tax	tax	NOUN
taxlaw-2816	330	6	purposes	purpose	NOUN
taxlaw-2816	330	7	act	act	VERB
taxlaw-2816	330	8	§	§	PROPN
taxlaw-2816	330	9	9	9	NUM
taxlaw-2816	330	10	(	(	PUNCT
taxlaw-2816	330	11	1957	1957	NUM
taxlaw-2816	330	12	)	)	PUNCT
taxlaw-2816	330	13	.	.	PUNCT
taxlaw-2816	331	1	70	70	NUM
taxlaw-2816	332	1	averaging	average	VERB
taxlaw-2816	332	2	these	these	DET
taxlaw-2816	332	3	three	three	NUM
taxlaw-2816	332	4	factors	factor	NOUN
taxlaw-2816	332	5	under	under	ADP
taxlaw-2816	332	6	uditpa	uditpa	NOUN
taxlaw-2816	332	7	’s	’s	PART
taxlaw-2816	332	8	three	three	NUM
taxlaw-2816	332	9	-	-	PUNCT
taxlaw-2816	332	10	factor	factor	NOUN
taxlaw-2816	332	11	apportionment	apportionment	ADJ
taxlaw-2816	332	12	formula	formula	NOUN
taxlaw-2816	332	13	,	,	PUNCT
taxlaw-2816	332	14	so	so	SCONJ
taxlaw-2816	332	15	that	that	SCONJ
taxlaw-2816	332	16	30	30	NUM
taxlaw-2816	332	17	%	%	NOUN
taxlaw-2816	333	1	=	=	SYM
taxlaw-2816	334	1	[	[	X
taxlaw-2816	334	2	(	(	PUNCT
taxlaw-2816	334	3	30	30	NUM
taxlaw-2816	334	4	%	%	NOUN
taxlaw-2816	334	5	+	+	NOUN
taxlaw-2816	334	6	50	50	NUM
taxlaw-2816	334	7	%	%	NOUN
taxlaw-2816	334	8	+	+	NOUN
taxlaw-2816	334	9	10%)/3	10%)/3	NUM
taxlaw-2816	334	10	]	]	X
taxlaw-2816	334	11	.	.	PUNCT
taxlaw-2816	335	1	71	71	NUM
taxlaw-2816	335	2	see	see	VERB
taxlaw-2816	335	3	darien	darien	PROPN
taxlaw-2816	335	4	shanske	shanske	PROPN
taxlaw-2816	335	5	,	,	PUNCT
taxlaw-2816	335	6	a	a	DET
taxlaw-2816	335	7	new	new	ADJ
taxlaw-2816	335	8	theory	theory	NOUN
taxlaw-2816	335	9	of	of	ADP
taxlaw-2816	335	10	the	the	DET
taxlaw-2816	335	11	state	state	NOUN
taxlaw-2816	335	12	corporate	corporate	ADJ
taxlaw-2816	335	13	income	income	NOUN
taxlaw-2816	335	14	tax	tax	NOUN
taxlaw-2816	335	15	:	:	PUNCT
taxlaw-2816	335	16	the	the	DET
taxlaw-2816	335	17	state	state	NOUN
taxlaw-2816	335	18	corporate	corporate	ADJ
taxlaw-2816	335	19	income	income	NOUN
taxlaw-2816	335	20	tax	tax	NOUN
taxlaw-2816	335	21	as	as	ADP
taxlaw-2816	335	22	retail	retail	ADJ
taxlaw-2816	335	23	sales	sale	NOUN
taxlaw-2816	335	24	tax	tax	NOUN
taxlaw-2816	335	25	complement	complement	NOUN
taxlaw-2816	335	26	,	,	PUNCT
taxlaw-2816	335	27	66	66	NUM
taxlaw-2816	335	28	tax	tax	NOUN
taxlaw-2816	335	29	l.	l.	PROPN
taxlaw-2816	335	30	rev	rev	PROPN
taxlaw-2816	335	31	.	.	PROPN
taxlaw-2816	335	32	101	101	NUM
taxlaw-2816	335	33	,	,	PUNCT
taxlaw-2816	335	34	109–11	109–11	PROPN
taxlaw-2816	335	35	(	(	PUNCT
taxlaw-2816	335	36	2012	2012	NUM
taxlaw-2816	335	37	)	)	PUNCT
taxlaw-2816	335	38	(	(	PUNCT
taxlaw-2816	335	39	providing	provide	VERB
taxlaw-2816	335	40	concise	concise	ADJ
taxlaw-2816	335	41	explanation	explanation	NOUN
taxlaw-2816	335	42	of	of	ADP
taxlaw-2816	335	43	state	state	NOUN
taxlaw-2816	335	44	corporate	corporate	ADJ
taxlaw-2816	335	45	income	income	NOUN
taxlaw-2816	335	46	tax	tax	NOUN
taxlaw-2816	335	47	apportionment	apportionment	NOUN
taxlaw-2816	335	48	)	)	PUNCT
taxlaw-2816	335	49	.	.	PUNCT
taxlaw-2816	336	1	72	72	NUM
taxlaw-2816	336	2	334	334	NUM
taxlaw-2816	336	3	u.s	u.s	PROPN
taxlaw-2816	336	4	.	.	PROPN
taxlaw-2816	336	5	653	653	NUM
taxlaw-2816	336	6	(	(	PUNCT
taxlaw-2816	336	7	1948	1948	NUM
taxlaw-2816	336	8	)	)	PUNCT
taxlaw-2816	336	9	.	.	PUNCT
taxlaw-2816	337	1	152	152	NUM
taxlaw-2816	337	2	columbia	columbia	PROPN
taxlaw-2816	337	3	journal	journal	PROPN
taxlaw-2816	337	4	of	of	ADP
taxlaw-2816	337	5	tax	tax	NOUN
taxlaw-2816	337	6	law	law	NOUN
taxlaw-2816	337	7	[	[	X
taxlaw-2816	337	8	vol	vol	NOUN
taxlaw-2816	337	9	.	.	PUNCT
taxlaw-2816	338	1	4:136	4:136	NUM
taxlaw-2816	338	2	tax	tax	NOUN
taxlaw-2816	338	3	to	to	PART
taxlaw-2816	338	4	greyhound	greyhound	VERB
taxlaw-2816	338	5	ny	ny	PROPN
taxlaw-2816	338	6	’s	’s	PART
taxlaw-2816	338	7	total	total	ADJ
taxlaw-2816	338	8	gross	gross	ADJ
taxlaw-2816	338	9	income	income	NOUN
taxlaw-2816	338	10	,	,	PUNCT
taxlaw-2816	338	11	even	even	ADV
taxlaw-2816	338	12	though	though	SCONJ
taxlaw-2816	338	13	43	43	NUM
taxlaw-2816	338	14	%	%	NOUN
taxlaw-2816	338	15	of	of	ADP
taxlaw-2816	338	16	the	the	DET
taxlaw-2816	338	17	mileage	mileage	NOUN
taxlaw-2816	338	18	traveled	travel	VERB
taxlaw-2816	338	19	by	by	ADP
taxlaw-2816	338	20	the	the	DET
taxlaw-2816	338	21	company	company	NOUN
taxlaw-2816	338	22	’s	’s	PART
taxlaw-2816	338	23	buses	bus	NOUN
taxlaw-2816	338	24	“	"	PUNCT
taxlaw-2816	338	25	lay	lie	VERB
taxlaw-2816	338	26	in	in	ADP
taxlaw-2816	338	27	new	new	PROPN
taxlaw-2816	338	28	jersey	jersey	PROPN
taxlaw-2816	338	29	and	and	CCONJ
taxlaw-2816	338	30	pennsylvania	pennsylvania	PROPN
taxlaw-2816	338	31	.	.	PUNCT
taxlaw-2816	339	1	”73	”73	PROPN
taxlaw-2816	340	1	the	the	DET
taxlaw-2816	340	2	bus	bus	NOUN
taxlaw-2816	340	3	routes	route	NOUN
taxlaw-2816	340	4	at	at	ADP
taxlaw-2816	340	5	issue	issue	NOUN
taxlaw-2816	340	6	in	in	ADP
taxlaw-2816	340	7	central	central	ADJ
taxlaw-2816	340	8	greyhound	greyhound	NOUN
taxlaw-2816	340	9	originated	originate	VERB
taxlaw-2816	340	10	and	and	CCONJ
taxlaw-2816	340	11	terminated	terminate	VERB
taxlaw-2816	340	12	in	in	ADP
taxlaw-2816	340	13	new	new	PROPN
taxlaw-2816	340	14	york	york	PROPN
taxlaw-2816	340	15	,	,	PUNCT
taxlaw-2816	340	16	but	but	CCONJ
taxlaw-2816	340	17	passed	pass	VERB
taxlaw-2816	340	18	through	through	ADP
taxlaw-2816	340	19	new	new	PROPN
taxlaw-2816	340	20	jersey	jersey	PROPN
taxlaw-2816	340	21	and	and	CCONJ
taxlaw-2816	340	22	pennsylvania	pennsylvania	PROPN
taxlaw-2816	340	23	en	en	PROPN
taxlaw-2816	340	24	route	route	VERB
taxlaw-2816	340	25	to	to	ADP
taxlaw-2816	340	26	their	their	PRON
taxlaw-2816	340	27	final	final	ADJ
taxlaw-2816	340	28	new	new	PROPN
taxlaw-2816	340	29	york	york	PROPN
taxlaw-2816	340	30	destination	destination	NOUN
taxlaw-2816	340	31	.	.	PUNCT
taxlaw-2816	341	1	because	because	SCONJ
taxlaw-2816	341	2	the	the	DET
taxlaw-2816	341	3	routes	route	NOUN
taxlaw-2816	341	4	both	both	PRON
taxlaw-2816	341	5	started	start	VERB
taxlaw-2816	341	6	and	and	CCONJ
taxlaw-2816	341	7	ended	end	VERB
taxlaw-2816	341	8	in	in	ADP
taxlaw-2816	341	9	new	new	PROPN
taxlaw-2816	341	10	york	york	PROPN
taxlaw-2816	341	11	,	,	PUNCT
taxlaw-2816	341	12	the	the	DET
taxlaw-2816	341	13	new	new	PROPN
taxlaw-2816	341	14	york	york	PROPN
taxlaw-2816	341	15	court	court	PROPN
taxlaw-2816	341	16	of	of	ADP
taxlaw-2816	341	17	appeals	appeals	PROPN
taxlaw-2816	341	18	had	have	AUX
taxlaw-2816	341	19	found	find	VERB
taxlaw-2816	341	20	that	that	SCONJ
taxlaw-2816	341	21	the	the	DET
taxlaw-2816	341	22	gross	gross	ADJ
taxlaw-2816	341	23	income	income	NOUN
taxlaw-2816	341	24	greyhound	greyhound	NOUN
taxlaw-2816	341	25	ny	ny	PROPN
taxlaw-2816	341	26	received	receive	VERB
taxlaw-2816	341	27	from	from	ADP
taxlaw-2816	341	28	ticket	ticket	NOUN
taxlaw-2816	341	29	sales	sale	NOUN
taxlaw-2816	341	30	did	do	AUX
taxlaw-2816	341	31	not	not	PART
taxlaw-2816	341	32	implicate	implicate	VERB
taxlaw-2816	341	33	“	"	PUNCT
taxlaw-2816	341	34	interstate	interstate	ADJ
taxlaw-2816	341	35	commerce	commerce	NOUN
taxlaw-2816	341	36	,	,	PUNCT
taxlaw-2816	341	37	”	"	PUNCT
taxlaw-2816	341	38	and	and	CCONJ
taxlaw-2816	341	39	therefore	therefore	ADV
taxlaw-2816	341	40	did	do	AUX
taxlaw-2816	341	41	not	not	PART
taxlaw-2816	341	42	require	require	VERB
taxlaw-2816	341	43	apportionment.74	apportionment.74	ADJ
taxlaw-2816	341	44	the	the	DET
taxlaw-2816	341	45	supreme	supreme	PROPN
taxlaw-2816	341	46	court	court	PROPN
taxlaw-2816	341	47	disagreed	disagree	VERB
taxlaw-2816	341	48	with	with	ADP
taxlaw-2816	341	49	this	this	DET
taxlaw-2816	341	50	conclusion	conclusion	NOUN
taxlaw-2816	341	51	.	.	PUNCT
taxlaw-2816	342	1	to	to	PART
taxlaw-2816	342	2	characterize	characterize	VERB
taxlaw-2816	342	3	the	the	DET
taxlaw-2816	342	4	routes	route	NOUN
taxlaw-2816	342	5	as	as	ADP
taxlaw-2816	342	6	intrastate	intrastate	ADJ
taxlaw-2816	342	7	just	just	ADV
taxlaw-2816	342	8	because	because	SCONJ
taxlaw-2816	342	9	they	they	PRON
taxlaw-2816	342	10	started	start	VERB
taxlaw-2816	342	11	and	and	CCONJ
taxlaw-2816	342	12	ended	end	VERB
taxlaw-2816	342	13	in	in	ADP
taxlaw-2816	342	14	new	new	PROPN
taxlaw-2816	342	15	york	york	PROPN
taxlaw-2816	342	16	was	be	AUX
taxlaw-2816	342	17	“	"	PUNCT
taxlaw-2816	342	18	to	to	PART
taxlaw-2816	342	19	indulge	indulge	VERB
taxlaw-2816	342	20	in	in	ADP
taxlaw-2816	342	21	a	a	DET
taxlaw-2816	342	22	fiction	fiction	NOUN
taxlaw-2816	342	23	,	,	PUNCT
taxlaw-2816	342	24	”	"	PUNCT
taxlaw-2816	342	25	according	accord	VERB
taxlaw-2816	342	26	to	to	ADP
taxlaw-2816	342	27	the	the	DET
taxlaw-2816	342	28	court.75	court.75	NOUN
taxlaw-2816	342	29	instead	instead	ADV
taxlaw-2816	342	30	,	,	PUNCT
taxlaw-2816	342	31	the	the	DET
taxlaw-2816	342	32	court	court	NOUN
taxlaw-2816	342	33	found	find	VERB
taxlaw-2816	342	34	that	that	SCONJ
taxlaw-2816	342	35	because	because	SCONJ
taxlaw-2816	342	36	the	the	DET
taxlaw-2816	342	37	routes	route	NOUN
taxlaw-2816	342	38	involved	involve	VERB
taxlaw-2816	342	39	a	a	DET
taxlaw-2816	342	40	significant	significant	ADJ
taxlaw-2816	342	41	amount	amount	NOUN
taxlaw-2816	342	42	of	of	ADP
taxlaw-2816	342	43	travel	travel	NOUN
taxlaw-2816	342	44	through	through	ADP
taxlaw-2816	342	45	states	state	NOUN
taxlaw-2816	342	46	other	other	ADJ
taxlaw-2816	342	47	than	than	ADP
taxlaw-2816	342	48	new	new	PROPN
taxlaw-2816	342	49	york	york	PROPN
taxlaw-2816	342	50	,	,	PUNCT
taxlaw-2816	342	51	the	the	DET
taxlaw-2816	342	52	ticket	ticket	NOUN
taxlaw-2816	342	53	sales	sale	NOUN
taxlaw-2816	342	54	constituted	constitute	VERB
taxlaw-2816	342	55	interstate	interstate	ADJ
taxlaw-2816	342	56	commerce.76	commerce.76	PROPN
taxlaw-2816	342	57	after	after	ADP
taxlaw-2816	342	58	making	make	VERB
taxlaw-2816	342	59	this	this	DET
taxlaw-2816	342	60	initial	initial	ADJ
taxlaw-2816	342	61	determination	determination	NOUN
taxlaw-2816	342	62	that	that	SCONJ
taxlaw-2816	342	63	the	the	DET
taxlaw-2816	342	64	bus	bus	NOUN
taxlaw-2816	342	65	routes	route	NOUN
taxlaw-2816	342	66	at	at	ADP
taxlaw-2816	342	67	issue	issue	NOUN
taxlaw-2816	342	68	implicated	implicate	VERB
taxlaw-2816	342	69	interstate	interstate	ADJ
taxlaw-2816	342	70	commerce	commerce	NOUN
taxlaw-2816	342	71	,	,	PUNCT
taxlaw-2816	342	72	the	the	DET
taxlaw-2816	342	73	court	court	NOUN
taxlaw-2816	342	74	expressed	express	VERB
taxlaw-2816	342	75	concern	concern	NOUN
taxlaw-2816	342	76	over	over	ADP
taxlaw-2816	342	77	the	the	DET
taxlaw-2816	342	78	possibility	possibility	NOUN
taxlaw-2816	342	79	of	of	ADP
taxlaw-2816	342	80	duplicate	duplicate	ADJ
taxlaw-2816	342	81	taxation	taxation	NOUN
taxlaw-2816	342	82	if	if	SCONJ
taxlaw-2816	342	83	new	new	PROPN
taxlaw-2816	342	84	york	york	PROPN
taxlaw-2816	342	85	were	be	AUX
taxlaw-2816	342	86	allowed	allow	VERB
taxlaw-2816	342	87	to	to	PART
taxlaw-2816	342	88	tax	tax	VERB
taxlaw-2816	342	89	the	the	DET
taxlaw-2816	342	90	full	full	ADJ
taxlaw-2816	342	91	amount	amount	NOUN
taxlaw-2816	342	92	of	of	ADP
taxlaw-2816	342	93	greyhound	greyhound	NOUN
taxlaw-2816	342	94	ny	ny	PROPN
taxlaw-2816	342	95	’s	’s	PART
taxlaw-2816	342	96	gross	gross	ADJ
taxlaw-2816	342	97	income.77	income.77	PROPN
taxlaw-2816	342	98	the	the	DET
taxlaw-2816	342	99	court	court	NOUN
taxlaw-2816	342	100	reasoned	reason	VERB
taxlaw-2816	342	101	that	that	SCONJ
taxlaw-2816	342	102	if	if	SCONJ
taxlaw-2816	342	103	new	new	PROPN
taxlaw-2816	342	104	jersey	jersey	PROPN
taxlaw-2816	342	105	and	and	CCONJ
taxlaw-2816	342	106	pennsylvania	pennsylvania	PROPN
taxlaw-2816	342	107	—	—	PUNCT
taxlaw-2816	342	108	the	the	DET
taxlaw-2816	342	109	other	other	ADJ
taxlaw-2816	342	110	states	state	NOUN
taxlaw-2816	342	111	through	through	ADP
taxlaw-2816	342	112	which	which	PRON
taxlaw-2816	342	113	greyhound	greyhound	NOUN
taxlaw-2816	342	114	ny	ny	PROPN
taxlaw-2816	342	115	’s	’s	PART
taxlaw-2816	342	116	buses	bus	NOUN
taxlaw-2816	342	117	traveled	travel	VERB
taxlaw-2816	342	118	—	—	PUNCT
taxlaw-2816	342	119	made	make	VERB
taxlaw-2816	342	120	“	"	PUNCT
taxlaw-2816	342	121	appropriately	appropriately	ADV
taxlaw-2816	342	122	apportioned	apportion	VERB
taxlaw-2816	342	123	claims	claim	NOUN
taxlaw-2816	342	124	against	against	ADP
taxlaw-2816	342	125	that	that	DET
taxlaw-2816	342	126	substantial	substantial	ADJ
taxlaw-2816	342	127	part	part	NOUN
taxlaw-2816	342	128	of	of	ADP
taxlaw-2816	342	129	the	the	DET
taxlaw-2816	342	130	business	business	NOUN
taxlaw-2816	342	131	of	of	ADP
taxlaw-2816	342	132	appellant	appellant	NOUN
taxlaw-2816	342	133	to	to	ADP
taxlaw-2816	342	134	which	which	PRON
taxlaw-2816	342	135	they	they	PRON
taxlaw-2816	342	136	afford	afford	VERB
taxlaw-2816	342	137	protection	protection	NOUN
taxlaw-2816	342	138	,	,	PUNCT
taxlaw-2816	342	139	we	we	PRON
taxlaw-2816	342	140	do	do	AUX
taxlaw-2816	342	141	not	not	PART
taxlaw-2816	342	142	see	see	VERB
taxlaw-2816	342	143	how	how	SCONJ
taxlaw-2816	342	144	on	on	ADP
taxlaw-2816	342	145	principle	principle	NOUN
taxlaw-2816	342	146	and	and	CCONJ
taxlaw-2816	342	147	in	in	ADP
taxlaw-2816	342	148	precedent	precedent	NOUN
taxlaw-2816	342	149	such	such	DET
taxlaw-2816	342	150	a	a	DET
taxlaw-2816	342	151	claim	claim	NOUN
taxlaw-2816	342	152	could	could	AUX
taxlaw-2816	342	153	be	be	AUX
taxlaw-2816	342	154	denied	deny	VERB
taxlaw-2816	342	155	.	.	PUNCT
taxlaw-2816	343	1	”78	”78	ADV
taxlaw-2816	343	2	in	in	ADP
taxlaw-2816	343	3	other	other	ADJ
taxlaw-2816	343	4	words	word	NOUN
taxlaw-2816	343	5	,	,	PUNCT
taxlaw-2816	343	6	new	new	PROPN
taxlaw-2816	343	7	york	york	PROPN
taxlaw-2816	343	8	sought	seek	VERB
taxlaw-2816	343	9	to	to	PART
taxlaw-2816	343	10	apply	apply	VERB
taxlaw-2816	343	11	its	its	PRON
taxlaw-2816	343	12	gross	gross	ADJ
taxlaw-2816	343	13	receipts	receipt	NOUN
taxlaw-2816	343	14	tax	tax	NOUN
taxlaw-2816	343	15	to	to	ADP
taxlaw-2816	343	16	all	all	DET
taxlaw-2816	343	17	the	the	DET
taxlaw-2816	343	18	gross	gross	ADJ
taxlaw-2816	343	19	income	income	NOUN
taxlaw-2816	343	20	generated	generate	VERB
taxlaw-2816	343	21	by	by	ADP
taxlaw-2816	343	22	sales	sale	NOUN
taxlaw-2816	343	23	of	of	ADP
taxlaw-2816	343	24	bus	bus	NOUN
taxlaw-2816	343	25	tickets	ticket	NOUN
taxlaw-2816	343	26	traveling	travel	VERB
taxlaw-2816	343	27	not	not	PART
taxlaw-2816	343	28	only	only	ADV
taxlaw-2816	343	29	through	through	ADP
taxlaw-2816	343	30	new	new	PROPN
taxlaw-2816	343	31	york	york	PROPN
taxlaw-2816	343	32	but	but	CCONJ
taxlaw-2816	343	33	also	also	ADV
taxlaw-2816	343	34	through	through	ADP
taxlaw-2816	343	35	new	new	PROPN
taxlaw-2816	343	36	jersey	jersey	PROPN
taxlaw-2816	343	37	and	and	CCONJ
taxlaw-2816	343	38	pennsylvania	pennsylvania	PROPN
taxlaw-2816	343	39	.	.	PUNCT
taxlaw-2816	344	1	the	the	DET
taxlaw-2816	344	2	court	court	NOUN
taxlaw-2816	344	3	found	find	VERB
taxlaw-2816	344	4	,	,	PUNCT
taxlaw-2816	344	5	however	however	ADV
taxlaw-2816	344	6	,	,	PUNCT
taxlaw-2816	344	7	that	that	SCONJ
taxlaw-2816	344	8	these	these	DET
taxlaw-2816	344	9	other	other	ADJ
taxlaw-2816	344	10	states	state	NOUN
taxlaw-2816	344	11	had	have	VERB
taxlaw-2816	344	12	legitimate	legitimate	ADJ
taxlaw-2816	344	13	claims	claim	NOUN
taxlaw-2816	344	14	to	to	PART
taxlaw-2816	344	15	tax	tax	VERB
taxlaw-2816	344	16	a	a	DET
taxlaw-2816	344	17	portion	portion	NOUN
taxlaw-2816	344	18	of	of	ADP
taxlaw-2816	344	19	greyhound	greyhound	NOUN
taxlaw-2816	344	20	ny	ny	PROPN
taxlaw-2816	344	21	’s	’s	PART
taxlaw-2816	344	22	gross	gross	ADJ
taxlaw-2816	344	23	income.79	income.79	NOUN
taxlaw-2816	344	24	because	because	SCONJ
taxlaw-2816	344	25	of	of	ADP
taxlaw-2816	344	26	the	the	DET
taxlaw-2816	344	27	risk	risk	NOUN
taxlaw-2816	344	28	that	that	PRON
taxlaw-2816	344	29	multiple	multiple	ADJ
taxlaw-2816	344	30	states	state	NOUN
taxlaw-2816	344	31	would	would	AUX
taxlaw-2816	344	32	tax	tax	VERB
taxlaw-2816	344	33	the	the	DET
taxlaw-2816	344	34	same	same	ADJ
taxlaw-2816	344	35	income	income	NOUN
taxlaw-2816	344	36	,	,	PUNCT
taxlaw-2816	344	37	the	the	DET
taxlaw-2816	344	38	court	court	NOUN
taxlaw-2816	344	39	required	require	VERB
taxlaw-2816	344	40	apportionment	apportionment	NOUN
taxlaw-2816	344	41	of	of	ADP
taxlaw-2816	344	42	new	new	PROPN
taxlaw-2816	344	43	york	york	PROPN
taxlaw-2816	344	44	’s	’s	PART
taxlaw-2816	344	45	gross	gross	ADJ
taxlaw-2816	344	46	receipts	receipt	NOUN
taxlaw-2816	344	47	tax	tax	NOUN
taxlaw-2816	344	48	based	base	VERB
taxlaw-2816	344	49	on	on	ADP
taxlaw-2816	344	50	“	"	PUNCT
taxlaw-2816	344	51	the	the	DET
taxlaw-2816	344	52	mileage	mileage	NOUN
taxlaw-2816	344	53	[	[	X
taxlaw-2816	344	54	traveled	travel	VERB
taxlaw-2816	344	55	]	]	PUNCT
taxlaw-2816	344	56	within	within	ADP
taxlaw-2816	344	57	the	the	DET
taxlaw-2816	344	58	state	state	NOUN
taxlaw-2816	344	59	”	"	PUNCT
taxlaw-2816	344	60	by	by	ADP
taxlaw-2816	344	61	greyhound	greyhound	PROPN
taxlaw-2816	344	62	ny	ny	PROPN
taxlaw-2816	344	63	’s	’s	PART
taxlaw-2816	344	64	buses.80	buses.80	NOUN
taxlaw-2816	344	65	with	with	ADP
taxlaw-2816	344	66	57.47	57.47	NUM
taxlaw-2816	344	67	%	%	NOUN
taxlaw-2816	344	68	of	of	ADP
taxlaw-2816	344	69	the	the	DET
taxlaw-2816	344	70	total	total	ADJ
taxlaw-2816	344	71	mileage	mileage	NOUN
taxlaw-2816	344	72	of	of	ADP
taxlaw-2816	344	73	the	the	DET
taxlaw-2816	344	74	journeys	journey	NOUN
taxlaw-2816	344	75	over	over	ADP
taxlaw-2816	344	76	the	the	DET
taxlaw-2816	344	77	routes	route	NOUN
taxlaw-2816	344	78	in	in	ADP
taxlaw-2816	344	79	question	question	NOUN
taxlaw-2816	344	80	traversed	traverse	VERB
taxlaw-2816	344	81	within	within	ADP
taxlaw-2816	344	82	new	new	PROPN
taxlaw-2816	344	83	york	york	PROPN
taxlaw-2816	344	84	,	,	PUNCT
taxlaw-2816	344	85	and	and	CCONJ
taxlaw-2816	344	86	73	73	NUM
taxlaw-2816	344	87	i	i	PROPN
taxlaw-2816	344	88	d.	d.	PROPN
taxlaw-2816	344	89	at	at	ADP
taxlaw-2816	344	90	660	660	NUM
taxlaw-2816	344	91	.	.	PUNCT
taxlaw-2816	345	1	74	74	NUM
taxlaw-2816	346	1	i	i	PRON
taxlaw-2816	346	2	d.	d.	NOUN
taxlaw-2816	346	3	at	at	ADP
taxlaw-2816	346	4	655	655	NUM
taxlaw-2816	346	5	(	(	PUNCT
taxlaw-2816	346	6	stating	state	VERB
taxlaw-2816	346	7	that	that	SCONJ
taxlaw-2816	346	8	the	the	DET
taxlaw-2816	346	9	new	new	PROPN
taxlaw-2816	346	10	york	york	PROPN
taxlaw-2816	346	11	court	court	PROPN
taxlaw-2816	346	12	of	of	ADP
taxlaw-2816	346	13	appeals	appeal	NOUN
taxlaw-2816	346	14	“	"	PUNCT
taxlaw-2816	346	15	proceeded	proceed	VERB
taxlaw-2816	346	16	to	to	PART
taxlaw-2816	346	17	pass	pass	VERB
taxlaw-2816	346	18	upon	upon	SCONJ
taxlaw-2816	346	19	the	the	DET
taxlaw-2816	346	20	constitutional	constitutional	ADJ
taxlaw-2816	346	21	issues	issue	NOUN
taxlaw-2816	346	22	and	and	CCONJ
taxlaw-2816	346	23	expressly	expressly	ADV
taxlaw-2816	346	24	held	hold	VERB
taxlaw-2816	346	25	that	that	SCONJ
taxlaw-2816	346	26	‘	'	PUNCT
taxlaw-2816	346	27	there	there	PRON
taxlaw-2816	346	28	is	be	VERB
taxlaw-2816	346	29	no	no	DET
taxlaw-2816	346	30	constitutional	constitutional	ADJ
taxlaw-2816	346	31	objection	objection	NOUN
taxlaw-2816	346	32	to	to	ADP
taxlaw-2816	346	33	taxation	taxation	NOUN
taxlaw-2816	346	34	of	of	ADP
taxlaw-2816	346	35	total	total	ADJ
taxlaw-2816	346	36	receipts	receipt	NOUN
taxlaw-2816	346	37	here	here	ADV
taxlaw-2816	346	38	.	.	PUNCT
taxlaw-2816	347	1	this	this	PRON
taxlaw-2816	347	2	is	be	AUX
taxlaw-2816	347	3	not	not	PART
taxlaw-2816	347	4	interstate	interstate	ADJ
taxlaw-2816	347	5	commerce	commerce	NOUN
taxlaw-2816	347	6	.	.	PUNCT
taxlaw-2816	347	7	’	'	PUNCT
taxlaw-2816	347	8	”	"	PUNCT
taxlaw-2816	347	9	)	)	PUNCT
taxlaw-2816	347	10	.	.	PUNCT
taxlaw-2816	348	1	75	75	NUM
taxlaw-2816	349	1	i	i	PRON
taxlaw-2816	349	2	d.	d.	NOUN
taxlaw-2816	349	3	at	at	ADP
taxlaw-2816	349	4	659	659	NUM
taxlaw-2816	349	5	.	.	PUNCT
taxlaw-2816	350	1	76	76	NUM
taxlaw-2816	351	1	i	i	PRON
taxlaw-2816	351	2	d.	d.	PROPN
taxlaw-2816	351	3	at	at	ADP
taxlaw-2816	351	4	655–56	655–56	NUM
taxlaw-2816	351	5	(	(	PUNCT
taxlaw-2816	351	6	“	"	PUNCT
taxlaw-2816	351	7	it	it	PRON
taxlaw-2816	351	8	is	be	AUX
taxlaw-2816	351	9	too	too	ADV
taxlaw-2816	351	10	late	late	ADJ
taxlaw-2816	351	11	in	in	ADP
taxlaw-2816	351	12	the	the	DET
taxlaw-2816	351	13	day	day	NOUN
taxlaw-2816	351	14	to	to	PART
taxlaw-2816	351	15	deny	deny	VERB
taxlaw-2816	351	16	that	that	DET
taxlaw-2816	351	17	transportation	transportation	NOUN
taxlaw-2816	351	18	that	that	PRON
taxlaw-2816	351	19	leaves	leave	VERB
taxlaw-2816	351	20	a	a	DET
taxlaw-2816	351	21	state	state	NOUN
taxlaw-2816	351	22	and	and	CCONJ
taxlaw-2816	351	23	enters	enter	VERB
taxlaw-2816	351	24	another	another	DET
taxlaw-2816	351	25	state	state	NOUN
taxlaw-2816	351	26	is	be	AUX
taxlaw-2816	351	27	‘	'	PUNCT
taxlaw-2816	351	28	commerce	commerce	NOUN
taxlaw-2816	351	29	.	.	PUNCT
taxlaw-2816	351	30	.	.	PUNCT
taxlaw-2816	351	31	.	.	PUNCT
taxlaw-2816	352	1	among	among	ADP
taxlaw-2816	352	2	the	the	DET
taxlaw-2816	352	3	several	several	ADJ
taxlaw-2816	352	4	states	state	NOUN
taxlaw-2816	352	5	.	.	PUNCT
taxlaw-2816	352	6	’	'	PUNCT
taxlaw-2816	352	7	”	"	PUNCT
taxlaw-2816	352	8	)	)	PUNCT
taxlaw-2816	352	9	.	.	PUNCT
taxlaw-2816	353	1	77	77	NUM
taxlaw-2816	353	2	see	see	VERB
taxlaw-2816	353	3	kolarik	kolarik	NOUN
taxlaw-2816	353	4	,	,	PUNCT
taxlaw-2816	353	5	supra	supra	PROPN
taxlaw-2816	353	6	note	note	NOUN
taxlaw-2816	353	7	20	20	NUM
taxlaw-2816	353	8	,	,	PUNCT
taxlaw-2816	353	9	at	at	ADP
taxlaw-2816	353	10	866	866	NUM
taxlaw-2816	353	11	(	(	PUNCT
taxlaw-2816	353	12	“	"	PUNCT
taxlaw-2816	353	13	‘	'	PUNCT
taxlaw-2816	353	14	[	[	X
taxlaw-2816	353	15	f]air	f]air	ADJ
taxlaw-2816	353	16	apportionment	apportionment	NOUN
taxlaw-2816	353	17	’	'	PUNCT
taxlaw-2816	353	18	concerns	concern	VERB
taxlaw-2816	353	19	the	the	DET
taxlaw-2816	353	20	risk	risk	NOUN
taxlaw-2816	353	21	of	of	ADP
taxlaw-2816	353	22	multiple	multiple	ADJ
taxlaw-2816	353	23	taxation	taxation	NOUN
taxlaw-2816	353	24	—	—	PUNCT
taxlaw-2816	353	25	the	the	DET
taxlaw-2816	353	26	idea	idea	NOUN
taxlaw-2816	353	27	that	that	SCONJ
taxlaw-2816	353	28	a	a	DET
taxlaw-2816	353	29	state	state	NOUN
taxlaw-2816	353	30	may	may	AUX
taxlaw-2816	353	31	only	only	ADV
taxlaw-2816	353	32	tax	tax	VERB
taxlaw-2816	353	33	the	the	DET
taxlaw-2816	353	34	portion	portion	NOUN
taxlaw-2816	353	35	of	of	ADP
taxlaw-2816	353	36	a	a	DET
taxlaw-2816	353	37	transaction	transaction	NOUN
taxlaw-2816	353	38	that	that	PRON
taxlaw-2816	353	39	is	be	AUX
taxlaw-2816	353	40	fairly	fairly	ADV
taxlaw-2816	353	41	attributable	attributable	ADJ
taxlaw-2816	353	42	to	to	ADP
taxlaw-2816	353	43	that	that	DET
taxlaw-2816	353	44	state	state	NOUN
taxlaw-2816	353	45	.	.	PUNCT
taxlaw-2816	353	46	”	"	PUNCT
taxlaw-2816	353	47	)	)	PUNCT
taxlaw-2816	353	48	.	.	PUNCT
taxlaw-2816	354	1	78	78	NUM
taxlaw-2816	354	2	central	central	ADJ
taxlaw-2816	354	3	greyhound	greyhound	NOUN
taxlaw-2816	354	4	,	,	PUNCT
taxlaw-2816	354	5	334	334	NUM
taxlaw-2816	354	6	u.s	u.s	PROPN
taxlaw-2816	354	7	.	.	PROPN
taxlaw-2816	354	8	at	at	ADP
taxlaw-2816	354	9	662	662	NUM
taxlaw-2816	354	10	.	.	PUNCT
taxlaw-2816	354	11	79	79	NUM
taxlaw-2816	354	12	in	in	ADP
taxlaw-2816	354	13	fact	fact	NOUN
taxlaw-2816	354	14	,	,	PUNCT
taxlaw-2816	354	15	pennsylvania	pennsylvania	PROPN
taxlaw-2816	354	16	did	do	AUX
taxlaw-2816	354	17	assert	assert	VERB
taxlaw-2816	354	18	its	its	PRON
taxlaw-2816	354	19	own	own	ADJ
taxlaw-2816	354	20	gross	gross	ADJ
taxlaw-2816	354	21	receipts	receipt	NOUN
taxlaw-2816	354	22	tax	tax	NOUN
taxlaw-2816	354	23	against	against	ADP
taxlaw-2816	354	24	a	a	DET
taxlaw-2816	354	25	share	share	NOUN
taxlaw-2816	354	26	of	of	ADP
taxlaw-2816	354	27	the	the	DET
taxlaw-2816	354	28	bus	bus	NOUN
taxlaw-2816	354	29	company	company	NOUN
taxlaw-2816	354	30	’s	’s	PART
taxlaw-2816	354	31	gross	gross	ADJ
taxlaw-2816	354	32	income	income	NOUN
taxlaw-2816	354	33	.	.	PUNCT
taxlaw-2816	355	1	see	see	VERB
taxlaw-2816	355	2	i	i	PRON
taxlaw-2816	355	3	d.	d.	PROPN
taxlaw-2816	355	4	at	at	ADP
taxlaw-2816	355	5	662	662	NUM
taxlaw-2816	355	6	.	.	PUNCT
taxlaw-2816	356	1	80	80	NUM
taxlaw-2816	357	1	i	i	PRON
taxlaw-2816	357	2	d.	d.	NOUN
taxlaw-2816	357	3	at	at	ADP
taxlaw-2816	357	4	663	663	NUM
taxlaw-2816	357	5	.	.	PUNCT
taxlaw-2816	358	1	2013	2013	NUM
taxlaw-2816	358	2	]	]	PUNCT
taxlaw-2816	358	3	sales	sale	NOUN
taxlaw-2816	358	4	tax	tax	NOUN
taxlaw-2816	358	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	358	6	153	153	NUM
taxlaw-2816	358	7	42.53	42.53	NUM
taxlaw-2816	358	8	%	%	NOUN
taxlaw-2816	358	9	of	of	ADP
taxlaw-2816	358	10	the	the	DET
taxlaw-2816	358	11	total	total	ADJ
taxlaw-2816	358	12	mileage	mileage	NOUN
taxlaw-2816	358	13	traversed	traverse	VERB
taxlaw-2816	358	14	within	within	ADP
taxlaw-2816	358	15	new	new	PROPN
taxlaw-2816	358	16	jersey	jersey	PROPN
taxlaw-2816	358	17	and	and	CCONJ
taxlaw-2816	358	18	pennsylvania,81	pennsylvania,81	NOUN
taxlaw-2816	358	19	the	the	DET
taxlaw-2816	358	20	court	court	NOUN
taxlaw-2816	358	21	only	only	ADV
taxlaw-2816	358	22	permitted	permit	VERB
taxlaw-2816	358	23	new	new	PROPN
taxlaw-2816	358	24	york	york	PROPN
taxlaw-2816	358	25	to	to	PART
taxlaw-2816	358	26	apply	apply	VERB
taxlaw-2816	358	27	its	its	PRON
taxlaw-2816	358	28	gross	gross	ADJ
taxlaw-2816	358	29	receipts	receipt	NOUN
taxlaw-2816	358	30	tax	tax	NOUN
taxlaw-2816	358	31	to	to	ADP
taxlaw-2816	358	32	57.47	57.47	NUM
taxlaw-2816	358	33	%	%	NOUN
taxlaw-2816	358	34	of	of	ADP
taxlaw-2816	358	35	greyhound	greyhound	NOUN
taxlaw-2816	358	36	’s	’s	PART
taxlaw-2816	358	37	gross	gross	ADJ
taxlaw-2816	358	38	income	income	NOUN
taxlaw-2816	358	39	.	.	PUNCT
taxlaw-2816	359	1	the	the	DET
taxlaw-2816	359	2	remaining	remain	VERB
taxlaw-2816	359	3	43.53	43.53	NUM
taxlaw-2816	359	4	%	%	NOUN
taxlaw-2816	359	5	was	be	AUX
taxlaw-2816	359	6	left	leave	VERB
taxlaw-2816	359	7	for	for	ADP
taxlaw-2816	359	8	pennsylvania	pennsylvania	PROPN
taxlaw-2816	359	9	and	and	CCONJ
taxlaw-2816	359	10	new	new	PROPN
taxlaw-2816	359	11	jersey	jersey	PROPN
taxlaw-2816	359	12	to	to	ADP
taxlaw-2816	359	13	tax	tax	NOUN
taxlaw-2816	359	14	(	(	PUNCT
taxlaw-2816	359	15	or	or	CCONJ
taxlaw-2816	359	16	not	not	PART
taxlaw-2816	359	17	,	,	PUNCT
taxlaw-2816	359	18	should	should	AUX
taxlaw-2816	359	19	those	those	DET
taxlaw-2816	359	20	states	state	NOUN
taxlaw-2816	359	21	so	so	ADV
taxlaw-2816	359	22	choose).82	choose).82	PROPN
taxlaw-2816	359	23	thus	thus	ADV
taxlaw-2816	359	24	,	,	PUNCT
taxlaw-2816	359	25	with	with	ADP
taxlaw-2816	359	26	respect	respect	NOUN
taxlaw-2816	359	27	to	to	ADP
taxlaw-2816	359	28	a	a	DET
taxlaw-2816	359	29	state	state	NOUN
taxlaw-2816	359	30	’s	’s	PART
taxlaw-2816	359	31	gross	gross	ADJ
taxlaw-2816	359	32	receipts	receipt	NOUN
taxlaw-2816	359	33	tax	tax	NOUN
taxlaw-2816	359	34	,	,	PUNCT
taxlaw-2816	359	35	the	the	DET
taxlaw-2816	359	36	court	court	NOUN
taxlaw-2816	359	37	requires	require	VERB
taxlaw-2816	359	38	apportionment	apportionment	NOUN
taxlaw-2816	359	39	among	among	ADP
taxlaw-2816	359	40	the	the	DET
taxlaw-2816	359	41	states	state	NOUN
taxlaw-2816	359	42	in	in	ADP
taxlaw-2816	359	43	which	which	PRON
taxlaw-2816	359	44	services	service	NOUN
taxlaw-2816	359	45	are	be	AUX
taxlaw-2816	359	46	provided	provide	VERB
taxlaw-2816	359	47	.	.	PUNCT
taxlaw-2816	360	1	in	in	ADP
taxlaw-2816	360	2	central	central	ADJ
taxlaw-2816	360	3	greyhound	greyhound	NOUN
taxlaw-2816	360	4	,	,	PUNCT
taxlaw-2816	360	5	that	that	DET
taxlaw-2816	360	6	apportionment	apportionment	NOUN
taxlaw-2816	360	7	was	be	AUX
taxlaw-2816	360	8	based	base	VERB
taxlaw-2816	360	9	on	on	ADP
taxlaw-2816	360	10	the	the	DET
taxlaw-2816	360	11	in	in	ADP
taxlaw-2816	360	12	-	-	PUNCT
taxlaw-2816	360	13	state	state	NOUN
taxlaw-2816	360	14	versus	versus	ADP
taxlaw-2816	360	15	out	out	ADV
taxlaw-2816	360	16	-	-	PUNCT
taxlaw-2816	360	17	of	of	ADP
taxlaw-2816	360	18	-	-	PUNCT
taxlaw-2816	360	19	state	state	NOUN
taxlaw-2816	360	20	mileage	mileage	NOUN
taxlaw-2816	360	21	traveled	travel	VERB
taxlaw-2816	360	22	by	by	ADP
taxlaw-2816	360	23	the	the	DET
taxlaw-2816	360	24	taxpayer	taxpayer	NOUN
taxlaw-2816	360	25	’s	’s	PART
taxlaw-2816	360	26	buses	bus	NOUN
taxlaw-2816	360	27	.	.	PUNCT
taxlaw-2816	361	1	the	the	DET
taxlaw-2816	361	2	court	court	NOUN
taxlaw-2816	361	3	likewise	likewise	ADV
taxlaw-2816	361	4	requires	require	VERB
taxlaw-2816	361	5	apportionment	apportionment	NOUN
taxlaw-2816	361	6	of	of	ADP
taxlaw-2816	361	7	net	net	ADJ
taxlaw-2816	361	8	income	income	NOUN
taxlaw-2816	361	9	in	in	ADP
taxlaw-2816	361	10	cases	case	NOUN
taxlaw-2816	361	11	involving	involve	VERB
taxlaw-2816	361	12	the	the	DET
taxlaw-2816	361	13	state	state	NOUN
taxlaw-2816	361	14	corporate	corporate	ADJ
taxlaw-2816	361	15	income	income	NOUN
taxlaw-2816	361	16	tax	tax	NOUN
taxlaw-2816	361	17	,	,	PUNCT
taxlaw-2816	361	18	83	83	NUM
taxlaw-2816	361	19	though	though	SCONJ
taxlaw-2816	361	20	the	the	DET
taxlaw-2816	361	21	apportionment	apportionment	NOUN
taxlaw-2816	361	22	typically	typically	ADV
taxlaw-2816	361	23	is	be	AUX
taxlaw-2816	361	24	based	base	VERB
taxlaw-2816	361	25	on	on	ADP
taxlaw-2816	361	26	factors	factor	NOUN
taxlaw-2816	361	27	other	other	ADJ
taxlaw-2816	361	28	than	than	ADP
taxlaw-2816	361	29	miles	mile	NOUN
taxlaw-2816	361	30	traveled.84	traveled.84	NOUN
taxlaw-2816	361	31	consequently	consequently	ADV
taxlaw-2816	361	32	,	,	PUNCT
taxlaw-2816	361	33	for	for	ADP
taxlaw-2816	361	34	both	both	PRON
taxlaw-2816	361	35	gross	gross	ADJ
taxlaw-2816	361	36	receipt	receipt	NOUN
taxlaw-2816	361	37	and	and	CCONJ
taxlaw-2816	361	38	corporate	corporate	ADJ
taxlaw-2816	361	39	income	income	NOUN
taxlaw-2816	361	40	tax	tax	NOUN
taxlaw-2816	361	41	purposes	purpose	NOUN
taxlaw-2816	361	42	,	,	PUNCT
taxlaw-2816	361	43	the	the	DET
taxlaw-2816	361	44	court	court	NOUN
taxlaw-2816	361	45	requires	require	VERB
taxlaw-2816	361	46	apportionment	apportionment	NOUN
taxlaw-2816	361	47	based	base	VERB
taxlaw-2816	361	48	on	on	ADP
taxlaw-2816	361	49	in	in	ADP
taxlaw-2816	361	50	-	-	PUNCT
taxlaw-2816	361	51	state	state	NOUN
taxlaw-2816	361	52	versus	versus	ADP
taxlaw-2816	361	53	out	out	ADV
taxlaw-2816	361	54	-	-	PUNCT
taxlaw-2816	361	55	of	of	ADP
taxlaw-2816	361	56	-	-	PUNCT
taxlaw-2816	361	57	state	state	NOUN
taxlaw-2816	361	58	factors	factor	NOUN
taxlaw-2816	361	59	.	.	PUNCT
taxlaw-2816	362	1	2	2	X
taxlaw-2816	362	2	.	.	X
taxlaw-2816	362	3	apportionment	apportionment	NOUN
taxlaw-2816	362	4	in	in	ADP
taxlaw-2816	362	5	the	the	DET
taxlaw-2816	362	6	sales	sale	NOUN
taxlaw-2816	362	7	tax	tax	NOUN
taxlaw-2816	362	8	context	context	NOUN
taxlaw-2816	362	9	because	because	SCONJ
taxlaw-2816	362	10	of	of	ADP
taxlaw-2816	362	11	the	the	DET
taxlaw-2816	362	12	similarity	similarity	NOUN
taxlaw-2816	362	13	of	of	ADP
taxlaw-2816	362	14	the	the	DET
taxlaw-2816	362	15	facts	fact	NOUN
taxlaw-2816	362	16	involved	involve	VERB
taxlaw-2816	362	17	,	,	PUNCT
taxlaw-2816	362	18	the	the	DET
taxlaw-2816	362	19	court	court	NOUN
taxlaw-2816	362	20	’s	’s	PART
taxlaw-2816	362	21	later	later	ADJ
taxlaw-2816	362	22	decision	decision	NOUN
taxlaw-2816	362	23	in	in	ADP
taxlaw-2816	362	24	oklahoma	oklahoma	PROPN
taxlaw-2816	362	25	tax	tax	PROPN
taxlaw-2816	362	26	commission	commission	PROPN
taxlaw-2816	362	27	v.	v.	PROPN
taxlaw-2816	362	28	jefferson	jefferson	PROPN
taxlaw-2816	362	29	lines	lines	PROPN
taxlaw-2816	362	30	,	,	PUNCT
taxlaw-2816	362	31	inc	inc	PROPN
taxlaw-2816	362	32	.	.	PROPN
taxlaw-2816	362	33	,85	,85	PROPN
taxlaw-2816	362	34	stands	stand	VERB
taxlaw-2816	362	35	in	in	ADP
taxlaw-2816	362	36	stark	stark	ADJ
taxlaw-2816	362	37	contrast	contrast	NOUN
taxlaw-2816	362	38	with	with	ADP
taxlaw-2816	362	39	central	central	ADJ
taxlaw-2816	362	40	greyhound	greyhound	NOUN
taxlaw-2816	362	41	.	.	PUNCT
taxlaw-2816	363	1	jefferson	jefferson	PROPN
taxlaw-2816	363	2	lines	lines	PROPN
taxlaw-2816	363	3	had	have	AUX
taxlaw-2816	363	4	failed	fail	VERB
taxlaw-2816	363	5	to	to	PART
taxlaw-2816	363	6	“	"	PUNCT
taxlaw-2816	363	7	collect	collect	VERB
taxlaw-2816	363	8	or	or	CCONJ
taxlaw-2816	363	9	remit	remit	VERB
taxlaw-2816	363	10	the	the	DET
taxlaw-2816	363	11	sales	sale	NOUN
taxlaw-2816	363	12	taxes	taxis	NOUN
taxlaw-2816	363	13	for	for	ADP
taxlaw-2816	363	14	tickets	ticket	NOUN
taxlaw-2816	363	15	it	it	PRON
taxlaw-2816	363	16	had	have	AUX
taxlaw-2816	363	17	sold	sell	VERB
taxlaw-2816	363	18	in	in	ADP
taxlaw-2816	363	19	oklahoma	oklahoma	PROPN
taxlaw-2816	363	20	for	for	ADP
taxlaw-2816	363	21	bus	bus	NOUN
taxlaw-2816	363	22	travel	travel	NOUN
taxlaw-2816	363	23	from	from	ADP
taxlaw-2816	363	24	oklahoma	oklahoma	PROPN
taxlaw-2816	363	25	to	to	ADP
taxlaw-2816	363	26	other	other	ADJ
taxlaw-2816	363	27	states	state	NOUN
taxlaw-2816	363	28	.	.	PUNCT
taxlaw-2816	364	1	”86	”86	NOUN
taxlaw-2816	364	2	after	after	SCONJ
taxlaw-2816	364	3	the	the	DET
taxlaw-2816	364	4	bus	bus	NOUN
taxlaw-2816	364	5	company	company	NOUN
taxlaw-2816	364	6	filed	file	VERB
taxlaw-2816	364	7	for	for	ADP
taxlaw-2816	364	8	bankruptcy	bankruptcy	NOUN
taxlaw-2816	364	9	,	,	PUNCT
taxlaw-2816	364	10	oklahoma	oklahoma	PROPN
taxlaw-2816	364	11	filed	file	VERB
taxlaw-2816	364	12	a	a	DET
taxlaw-2816	364	13	proof	proof	NOUN
taxlaw-2816	364	14	of	of	ADP
taxlaw-2816	364	15	claim	claim	NOUN
taxlaw-2816	364	16	,	,	PUNCT
taxlaw-2816	364	17	arguing	argue	VERB
taxlaw-2816	364	18	that	that	SCONJ
taxlaw-2816	364	19	the	the	DET
taxlaw-2816	364	20	company	company	NOUN
taxlaw-2816	364	21	owed	owe	VERB
taxlaw-2816	364	22	sales	sale	NOUN
taxlaw-2816	364	23	tax	tax	NOUN
taxlaw-2816	364	24	on	on	ADP
taxlaw-2816	364	25	these	these	DET
taxlaw-2816	364	26	ticket	ticket	NOUN
taxlaw-2816	364	27	sales.87	sales.87	PROPN
taxlaw-2816	364	28	jefferson	jefferson	PROPN
taxlaw-2816	364	29	lines	line	NOUN
taxlaw-2816	364	30	countered	counter	VERB
taxlaw-2816	364	31	that	that	SCONJ
taxlaw-2816	364	32	central	central	ADJ
taxlaw-2816	364	33	greyhound	greyhound	NOUN
taxlaw-2816	364	34	precluded	preclude	VERB
taxlaw-2816	364	35	oklahoma	oklahoma	PROPN
taxlaw-2816	364	36	from	from	ADP
taxlaw-2816	364	37	imposing	impose	VERB
taxlaw-2816	364	38	its	its	PRON
taxlaw-2816	364	39	sales	sale	NOUN
taxlaw-2816	364	40	tax	tax	NOUN
taxlaw-2816	364	41	on	on	ADP
taxlaw-2816	364	42	the	the	DET
taxlaw-2816	364	43	bus	bus	NOUN
taxlaw-2816	364	44	ticket	ticket	NOUN
taxlaw-2816	364	45	sales	sale	NOUN
taxlaw-2816	364	46	,	,	PUNCT
taxlaw-2816	364	47	since	since	SCONJ
taxlaw-2816	364	48	“	"	PUNCT
taxlaw-2816	364	49	some	some	PRON
taxlaw-2816	364	50	of	of	ADP
taxlaw-2816	364	51	th[e	th[e	PROPN
taxlaw-2816	364	52	]	]	PUNCT
taxlaw-2816	364	53	value	value	NOUN
taxlaw-2816	365	1	[	[	X
taxlaw-2816	365	2	from	from	ADP
taxlaw-2816	365	3	the	the	DET
taxlaw-2816	365	4	sales	sale	NOUN
taxlaw-2816	365	5	]	]	PUNCT
taxlaw-2816	365	6	derives	derive	VERB
taxlaw-2816	365	7	from	from	ADP
taxlaw-2816	365	8	bus	bus	NOUN
taxlaw-2816	365	9	travel	travel	NOUN
taxlaw-2816	365	10	through	through	ADP
taxlaw-2816	365	11	other	other	ADJ
taxlaw-2816	365	12	states	state	NOUN
taxlaw-2816	365	13	.	.	PUNCT
taxlaw-2816	366	1	”88	”88	PROPN
taxlaw-2816	366	2	jefferson	jefferson	PROPN
taxlaw-2816	366	3	lines	line	NOUN
taxlaw-2816	366	4	further	far	ADV
taxlaw-2816	366	5	argued	argue	VERB
taxlaw-2816	366	6	81	81	NUM
taxlaw-2816	366	7	i	i	PROPN
taxlaw-2816	366	8	d.	d.	PROPN
taxlaw-2816	366	9	at	at	ADP
taxlaw-2816	366	10	662	662	NUM
taxlaw-2816	366	11	.	.	PUNCT
taxlaw-2816	367	1	82	82	NUM
taxlaw-2816	368	1	i	i	PRON
taxlaw-2816	368	2	d.	d.	PROPN
taxlaw-2816	368	3	at	at	ADP
taxlaw-2816	368	4	663	663	NUM
taxlaw-2816	368	5	.	.	PUNCT
taxlaw-2816	369	1	83	83	NUM
taxlaw-2816	369	2	see	see	VERB
taxlaw-2816	369	3	,	,	PUNCT
taxlaw-2816	369	4	e.g.	e.g.	ADV
taxlaw-2816	369	5	,	,	PUNCT
taxlaw-2816	369	6	mobil	mobil	PROPN
taxlaw-2816	369	7	oil	oil	PROPN
taxlaw-2816	369	8	corp	corp	PROPN
taxlaw-2816	369	9	.	.	PROPN
taxlaw-2816	369	10	v.	v.	ADP
taxlaw-2816	369	11	comm	comm	NOUN
taxlaw-2816	369	12	.	.	PUNCT
taxlaw-2816	369	13	’r	’r	NOUN
taxlaw-2816	369	14	of	of	ADP
taxlaw-2816	369	15	taxes	taxis	NOUN
taxlaw-2816	369	16	of	of	ADP
taxlaw-2816	369	17	vt	vt	PROPN
taxlaw-2816	369	18	.	.	PROPN
taxlaw-2816	369	19	,	,	PUNCT
taxlaw-2816	369	20	445	445	NUM
taxlaw-2816	370	1	u.s	u.s	AUX
taxlaw-2816	370	2	.	.	PROPN
taxlaw-2816	370	3	425	425	NUM
taxlaw-2816	370	4	,	,	PUNCT
taxlaw-2816	370	5	436	436	NUM
taxlaw-2816	370	6	(	(	PUNCT
taxlaw-2816	370	7	1980	1980	NUM
taxlaw-2816	370	8	)	)	PUNCT
taxlaw-2816	370	9	(	(	PUNCT
taxlaw-2816	370	10	“	"	PUNCT
taxlaw-2816	370	11	it	it	PRON
taxlaw-2816	370	12	long	long	ADV
taxlaw-2816	370	13	has	have	AUX
taxlaw-2816	370	14	been	be	AUX
taxlaw-2816	370	15	established	establish	VERB
taxlaw-2816	370	16	that	that	SCONJ
taxlaw-2816	370	17	the	the	DET
taxlaw-2816	370	18	income	income	NOUN
taxlaw-2816	370	19	of	of	ADP
taxlaw-2816	370	20	a	a	DET
taxlaw-2816	370	21	business	business	NOUN
taxlaw-2816	370	22	operating	operate	VERB
taxlaw-2816	370	23	in	in	ADP
taxlaw-2816	370	24	interstate	interstate	ADJ
taxlaw-2816	370	25	commerce	commerce	NOUN
taxlaw-2816	370	26	is	be	AUX
taxlaw-2816	370	27	not	not	PART
taxlaw-2816	370	28	immune	immune	ADJ
taxlaw-2816	370	29	from	from	ADP
taxlaw-2816	370	30	fairly	fairly	ADV
taxlaw-2816	370	31	apportioned	apportion	VERB
taxlaw-2816	370	32	state	state	NOUN
taxlaw-2816	370	33	taxation	taxation	NOUN
taxlaw-2816	370	34	.	.	PUNCT
taxlaw-2816	370	35	”	"	PUNCT
taxlaw-2816	370	36	)	)	PUNCT
taxlaw-2816	371	1	(	(	PUNCT
taxlaw-2816	371	2	emphasis	emphasis	NOUN
taxlaw-2816	371	3	added	add	VERB
taxlaw-2816	371	4	)	)	PUNCT
taxlaw-2816	371	5	.	.	PUNCT
taxlaw-2816	372	1	see	see	VERB
taxlaw-2816	372	2	also	also	ADV
taxlaw-2816	372	3	hellerstein	hellerstein	PROPN
taxlaw-2816	372	4	&	&	CCONJ
taxlaw-2816	372	5	hellerstein	hellerstein	PROPN
taxlaw-2816	372	6	,	,	PUNCT
taxlaw-2816	372	7	supra	supra	PROPN
taxlaw-2816	372	8	note	note	NOUN
taxlaw-2816	372	9	12	12	NUM
taxlaw-2816	372	10	,	,	PUNCT
taxlaw-2816	372	11	at	at	ADP
taxlaw-2816	372	12	¶	¶	PROPN
taxlaw-2816	372	13	8.02[2][b	8.02[2][b	PROPN
taxlaw-2816	372	14	]	]	PUNCT
taxlaw-2816	372	15	(	(	PUNCT
taxlaw-2816	372	16	disagreeing	disagree	VERB
taxlaw-2816	372	17	with	with	ADP
taxlaw-2816	372	18	state	state	NOUN
taxlaw-2816	372	19	court	court	NOUN
taxlaw-2816	372	20	decisions	decision	NOUN
taxlaw-2816	372	21	allowing	allow	VERB
taxlaw-2816	372	22	unapportioned	unapportioned	ADJ
taxlaw-2816	372	23	taxation	taxation	NOUN
taxlaw-2816	372	24	of	of	ADP
taxlaw-2816	372	25	banks	bank	NOUN
taxlaw-2816	372	26	’	'	PUNCT
taxlaw-2816	372	27	income	income	NOUN
taxlaw-2816	372	28	)	)	PUNCT
taxlaw-2816	372	29	.	.	PUNCT
taxlaw-2816	373	1	the	the	DET
taxlaw-2816	373	2	court	court	NOUN
taxlaw-2816	373	3	has	have	AUX
taxlaw-2816	373	4	never	never	ADV
taxlaw-2816	373	5	had	have	VERB
taxlaw-2816	373	6	to	to	PART
taxlaw-2816	373	7	deal	deal	VERB
taxlaw-2816	373	8	expressly	expressly	ADV
taxlaw-2816	373	9	with	with	ADP
taxlaw-2816	373	10	a	a	DET
taxlaw-2816	373	11	state	state	NOUN
taxlaw-2816	373	12	’s	’s	PART
taxlaw-2816	373	13	attempt	attempt	NOUN
taxlaw-2816	373	14	to	to	PART
taxlaw-2816	373	15	tax	tax	VERB
taxlaw-2816	373	16	the	the	DET
taxlaw-2816	373	17	unapportioned	unapportioned	ADJ
taxlaw-2816	373	18	income	income	NOUN
taxlaw-2816	373	19	of	of	ADP
taxlaw-2816	373	20	a	a	DET
taxlaw-2816	373	21	multistate	multistate	NOUN
taxlaw-2816	373	22	corporation	corporation	NOUN
taxlaw-2816	373	23	.	.	PUNCT
taxlaw-2816	374	1	see	see	VERB
taxlaw-2816	374	2	hellerstein	hellerstein	NOUN
taxlaw-2816	374	3	&	&	CCONJ
taxlaw-2816	374	4	hellerstein	hellerstein	PROPN
taxlaw-2816	374	5	,	,	PUNCT
taxlaw-2816	374	6	supra	supra	PROPN
taxlaw-2816	374	7	note	note	NOUN
taxlaw-2816	374	8	12	12	NUM
taxlaw-2816	374	9	,	,	PUNCT
taxlaw-2816	374	10	at	at	ADP
taxlaw-2816	374	11	¶	¶	PROPN
taxlaw-2816	374	12	8.02[3	8.02[3	NUM
taxlaw-2816	374	13	]	]	PUNCT
taxlaw-2816	374	14	(	(	PUNCT
taxlaw-2816	374	15	explaining	explain	VERB
taxlaw-2816	374	16	that	that	SCONJ
taxlaw-2816	374	17	because	because	SCONJ
taxlaw-2816	374	18	all	all	DET
taxlaw-2816	374	19	states	state	NOUN
taxlaw-2816	374	20	with	with	ADP
taxlaw-2816	374	21	corporate	corporate	ADJ
taxlaw-2816	374	22	income	income	NOUN
taxlaw-2816	374	23	taxes	taxis	NOUN
taxlaw-2816	374	24	provide	provide	VERB
taxlaw-2816	374	25	for	for	ADP
taxlaw-2816	374	26	apportionment	apportionment	NOUN
taxlaw-2816	374	27	,	,	PUNCT
taxlaw-2816	374	28	“	"	PUNCT
taxlaw-2816	374	29	the	the	DET
taxlaw-2816	374	30	supreme	supreme	PROPN
taxlaw-2816	374	31	court	court	PROPN
taxlaw-2816	374	32	has	have	AUX
taxlaw-2816	374	33	never	never	ADV
taxlaw-2816	374	34	had	have	VERB
taxlaw-2816	374	35	occasion	occasion	NOUN
taxlaw-2816	374	36	to	to	PART
taxlaw-2816	374	37	address	address	VERB
taxlaw-2816	374	38	directly	directly	ADV
taxlaw-2816	374	39	the	the	DET
taxlaw-2816	374	40	question	question	NOUN
taxlaw-2816	374	41	whether	whether	SCONJ
taxlaw-2816	374	42	a	a	DET
taxlaw-2816	374	43	state	state	NOUN
taxlaw-2816	374	44	may	may	AUX
taxlaw-2816	374	45	tax	tax	VERB
taxlaw-2816	374	46	the	the	DET
taxlaw-2816	374	47	unapportioned	unapportioned	ADJ
taxlaw-2816	374	48	net	net	ADJ
taxlaw-2816	374	49	income	income	NOUN
taxlaw-2816	374	50	of	of	ADP
taxlaw-2816	374	51	a	a	DET
taxlaw-2816	374	52	domestic	domestic	ADJ
taxlaw-2816	374	53	corporation	corporation	NOUN
taxlaw-2816	374	54	that	that	PRON
taxlaw-2816	374	55	does	do	VERB
taxlaw-2816	374	56	business	business	NOUN
taxlaw-2816	374	57	in	in	ADV
taxlaw-2816	374	58	,	,	PUNCT
taxlaw-2816	374	59	or	or	CCONJ
taxlaw-2816	374	60	derives	derive	VERB
taxlaw-2816	374	61	income	income	NOUN
taxlaw-2816	374	62	from	from	ADP
taxlaw-2816	374	63	,	,	PUNCT
taxlaw-2816	374	64	other	other	ADJ
taxlaw-2816	374	65	states	state	NOUN
taxlaw-2816	374	66	”	"	PUNCT
taxlaw-2816	374	67	)	)	PUNCT
taxlaw-2816	374	68	.	.	PUNCT
taxlaw-2816	375	1	84	84	NUM
taxlaw-2816	375	2	as	as	SCONJ
taxlaw-2816	375	3	explained	explain	VERB
taxlaw-2816	375	4	above	above	ADV
taxlaw-2816	375	5	,	,	PUNCT
taxlaw-2816	375	6	the	the	DET
taxlaw-2816	375	7	income	income	NOUN
taxlaw-2816	375	8	tax	tax	NOUN
taxlaw-2816	375	9	is	be	AUX
taxlaw-2816	375	10	typically	typically	ADV
taxlaw-2816	375	11	apportioned	apportion	VERB
taxlaw-2816	375	12	according	accord	VERB
taxlaw-2816	375	13	to	to	ADP
taxlaw-2816	375	14	some	some	DET
taxlaw-2816	375	15	combination	combination	NOUN
taxlaw-2816	375	16	of	of	ADP
taxlaw-2816	375	17	property	property	NOUN
taxlaw-2816	375	18	,	,	PUNCT
taxlaw-2816	375	19	payroll	payroll	NOUN
taxlaw-2816	375	20	,	,	PUNCT
taxlaw-2816	375	21	and	and	CCONJ
taxlaw-2816	375	22	sales	sale	NOUN
taxlaw-2816	375	23	that	that	PRON
taxlaw-2816	375	24	a	a	DET
taxlaw-2816	375	25	taxpayer	taxpayer	NOUN
taxlaw-2816	375	26	has	have	VERB
taxlaw-2816	375	27	in	in	ADP
taxlaw-2816	375	28	the	the	DET
taxlaw-2816	375	29	taxing	tax	VERB
taxlaw-2816	375	30	state	state	NOUN
taxlaw-2816	375	31	.	.	PUNCT
taxlaw-2816	376	1	see	see	VERB
taxlaw-2816	376	2	supra	supra	PROPN
taxlaw-2816	376	3	note	note	PROPN
taxlaw-2816	376	4	67	67	NUM
taxlaw-2816	376	5	.	.	SYM
taxlaw-2816	376	6	85	85	NUM
taxlaw-2816	376	7	okla	okla	NOUN
taxlaw-2816	376	8	.	.	PUNCT
taxlaw-2816	377	1	tax	tax	NOUN
taxlaw-2816	377	2	comm’n	comm’n	NOUN
taxlaw-2816	377	3	v.	v.	ADP
taxlaw-2816	377	4	jefferson	jefferson	PROPN
taxlaw-2816	377	5	lines	lines	PROPN
taxlaw-2816	377	6	,	,	PUNCT
taxlaw-2816	377	7	inc	inc	PROPN
taxlaw-2816	377	8	.	.	PROPN
taxlaw-2816	377	9	,	,	PUNCT
taxlaw-2816	377	10	514	514	NUM
taxlaw-2816	378	1	u.s	u.s	PROPN
taxlaw-2816	378	2	.	.	PROPN
taxlaw-2816	378	3	175	175	NUM
taxlaw-2816	378	4	(	(	PUNCT
taxlaw-2816	378	5	1995	1995	NUM
taxlaw-2816	378	6	)	)	PUNCT
taxlaw-2816	378	7	.	.	PUNCT
taxlaw-2816	379	1	86	86	NUM
taxlaw-2816	380	1	i	i	PRON
taxlaw-2816	380	2	d.	d.	PROPN
taxlaw-2816	380	3	at	at	ADP
taxlaw-2816	380	4	178	178	NUM
taxlaw-2816	380	5	.	.	PUNCT
taxlaw-2816	381	1	the	the	DET
taxlaw-2816	381	2	gross	gross	ADJ
taxlaw-2816	381	3	income	income	NOUN
taxlaw-2816	381	4	at	at	ADP
taxlaw-2816	381	5	issue	issue	NOUN
taxlaw-2816	381	6	in	in	ADP
taxlaw-2816	381	7	central	central	ADJ
taxlaw-2816	381	8	greyhound	greyhound	NOUN
taxlaw-2816	381	9	related	relate	VERB
taxlaw-2816	381	10	to	to	ADP
taxlaw-2816	381	11	tickets	ticket	NOUN
taxlaw-2816	381	12	for	for	ADP
taxlaw-2816	381	13	travel	travel	NOUN
taxlaw-2816	381	14	both	both	PRON
taxlaw-2816	381	15	originating	originate	VERB
taxlaw-2816	381	16	and	and	CCONJ
taxlaw-2816	381	17	ending	ending	NOUN
taxlaw-2816	381	18	in	in	ADP
taxlaw-2816	381	19	new	new	PROPN
taxlaw-2816	381	20	york	york	PROPN
taxlaw-2816	381	21	,	,	PUNCT
taxlaw-2816	381	22	though	though	SCONJ
taxlaw-2816	381	23	the	the	DET
taxlaw-2816	381	24	routes	route	NOUN
taxlaw-2816	381	25	involved	involve	VERB
taxlaw-2816	381	26	passed	pass	VERB
taxlaw-2816	381	27	through	through	ADP
taxlaw-2816	381	28	bordering	border	VERB
taxlaw-2816	381	29	states	state	NOUN
taxlaw-2816	381	30	on	on	ADP
taxlaw-2816	381	31	their	their	PRON
taxlaw-2816	381	32	way	way	NOUN
taxlaw-2816	381	33	to	to	ADP
taxlaw-2816	381	34	their	their	PRON
taxlaw-2816	381	35	ultimate	ultimate	ADJ
taxlaw-2816	381	36	new	new	PROPN
taxlaw-2816	381	37	york	york	PROPN
taxlaw-2816	381	38	destination	destination	NOUN
taxlaw-2816	381	39	.	.	PUNCT
taxlaw-2816	382	1	87	87	NUM
taxlaw-2816	383	1	i	i	PRON
taxlaw-2816	383	2	d.	d.	PROPN
taxlaw-2816	383	3	88	88	NUM
taxlaw-2816	383	4	i	i	PRON
taxlaw-2816	383	5	d.	d.	PROPN
taxlaw-2816	383	6	154	154	NUM
taxlaw-2816	383	7	columbia	columbia	PROPN
taxlaw-2816	383	8	journal	journal	PROPN
taxlaw-2816	383	9	of	of	ADP
taxlaw-2816	383	10	tax	tax	NOUN
taxlaw-2816	383	11	law	law	NOUN
taxlaw-2816	384	1	[	[	X
taxlaw-2816	384	2	vol	vol	NOUN
taxlaw-2816	384	3	.	.	PUNCT
taxlaw-2816	385	1	4:136	4:136	NUM
taxlaw-2816	385	2	that	that	SCONJ
taxlaw-2816	385	3	allowing	allow	VERB
taxlaw-2816	385	4	oklahoma	oklahoma	PROPN
taxlaw-2816	385	5	to	to	PART
taxlaw-2816	385	6	impose	impose	VERB
taxlaw-2816	385	7	its	its	PRON
taxlaw-2816	385	8	sales	sale	NOUN
taxlaw-2816	385	9	tax	tax	NOUN
taxlaw-2816	385	10	“	"	PUNCT
taxlaw-2816	385	11	presents	present	VERB
taxlaw-2816	385	12	the	the	DET
taxlaw-2816	385	13	danger	danger	NOUN
taxlaw-2816	385	14	of	of	ADP
taxlaw-2816	385	15	multiple	multiple	ADJ
taxlaw-2816	385	16	taxation	taxation	NOUN
taxlaw-2816	385	17	.	.	PUNCT
taxlaw-2816	385	18	.	.	PUNCT
taxlaw-2816	385	19	.	.	PUNCT
taxlaw-2816	386	1	because	because	SCONJ
taxlaw-2816	386	2	any	any	DET
taxlaw-2816	386	3	other	other	ADJ
taxlaw-2816	386	4	state	state	NOUN
taxlaw-2816	386	5	through	through	ADP
taxlaw-2816	386	6	which	which	PRON
taxlaw-2816	386	7	a	a	DET
taxlaw-2816	386	8	bus	bus	NOUN
taxlaw-2816	386	9	travels	travel	VERB
taxlaw-2816	386	10	while	while	SCONJ
taxlaw-2816	386	11	providing	provide	VERB
taxlaw-2816	386	12	the	the	DET
taxlaw-2816	386	13	services	service	NOUN
taxlaw-2816	386	14	sold	sell	VERB
taxlaw-2816	386	15	in	in	ADP
taxlaw-2816	386	16	oklahoma	oklahoma	PROPN
taxlaw-2816	386	17	[	[	X
taxlaw-2816	386	18	would	would	AUX
taxlaw-2816	386	19	]	]	AUX
taxlaw-2816	386	20	be	be	AUX
taxlaw-2816	386	21	able	able	ADJ
taxlaw-2816	386	22	to	to	PART
taxlaw-2816	386	23	impose	impose	VERB
taxlaw-2816	386	24	taxes	taxis	NOUN
taxlaw-2816	386	25	of	of	ADP
taxlaw-2816	386	26	their	their	PRON
taxlaw-2816	386	27	own	own	ADJ
taxlaw-2816	386	28	upon	upon	SCONJ
taxlaw-2816	386	29	jefferson	jefferson	PROPN
taxlaw-2816	386	30	or	or	CCONJ
taxlaw-2816	386	31	its	its	PRON
taxlaw-2816	386	32	passengers	passenger	NOUN
taxlaw-2816	386	33	for	for	ADP
taxlaw-2816	386	34	use	use	NOUN
taxlaw-2816	386	35	of	of	ADP
taxlaw-2816	386	36	the	the	DET
taxlaw-2816	386	37	roads	road	NOUN
taxlaw-2816	386	38	.	.	PUNCT
taxlaw-2816	387	1	”89	”89	PROPN
taxlaw-2816	387	2	despite	despite	SCONJ
taxlaw-2816	387	3	its	its	PRON
taxlaw-2816	387	4	holding	holding	NOUN
taxlaw-2816	387	5	in	in	ADP
taxlaw-2816	387	6	central	central	ADJ
taxlaw-2816	387	7	greyhound	greyhound	NOUN
taxlaw-2816	387	8	,	,	PUNCT
taxlaw-2816	387	9	the	the	DET
taxlaw-2816	387	10	court	court	NOUN
taxlaw-2816	387	11	upheld	uphold	VERB
taxlaw-2816	387	12	the	the	DET
taxlaw-2816	387	13	imposition	imposition	NOUN
taxlaw-2816	387	14	of	of	ADP
taxlaw-2816	387	15	oklahoma	oklahoma	PROPN
taxlaw-2816	387	16	’s	’s	PART
taxlaw-2816	387	17	sales	sale	NOUN
taxlaw-2816	387	18	tax	tax	NOUN
taxlaw-2816	387	19	on	on	ADP
taxlaw-2816	387	20	the	the	DET
taxlaw-2816	387	21	full	full	ADJ
taxlaw-2816	387	22	price	price	NOUN
taxlaw-2816	387	23	of	of	ADP
taxlaw-2816	387	24	the	the	DET
taxlaw-2816	387	25	tickets	ticket	NOUN
taxlaw-2816	387	26	at	at	ADP
taxlaw-2816	387	27	issue	issue	NOUN
taxlaw-2816	387	28	in	in	ADP
taxlaw-2816	387	29	jefferson	jefferson	PROPN
taxlaw-2816	387	30	lines	line	NOUN
taxlaw-2816	387	31	.	.	PUNCT
taxlaw-2816	388	1	after	after	ADP
taxlaw-2816	388	2	reviewing	review	VERB
taxlaw-2816	388	3	holdings	holding	NOUN
taxlaw-2816	388	4	from	from	ADP
taxlaw-2816	388	5	various	various	ADJ
taxlaw-2816	388	6	cases	case	NOUN
taxlaw-2816	388	7	involving	involve	VERB
taxlaw-2816	388	8	the	the	DET
taxlaw-2816	388	9	apportionment	apportionment	NOUN
taxlaw-2816	388	10	of	of	ADP
taxlaw-2816	388	11	other	other	ADJ
taxlaw-2816	388	12	types	type	NOUN
taxlaw-2816	388	13	of	of	ADP
taxlaw-2816	388	14	taxes	taxis	NOUN
taxlaw-2816	388	15	(	(	PUNCT
taxlaw-2816	388	16	including	include	VERB
taxlaw-2816	388	17	the	the	DET
taxlaw-2816	388	18	gross	gross	ADJ
taxlaw-2816	388	19	receipts	receipt	NOUN
taxlaw-2816	388	20	tax	tax	NOUN
taxlaw-2816	388	21	in	in	ADP
taxlaw-2816	388	22	central	central	ADJ
taxlaw-2816	388	23	greyhound	greyhound	NOUN
taxlaw-2816	388	24	)	)	PUNCT
taxlaw-2816	388	25	,	,	PUNCT
taxlaw-2816	388	26	the	the	DET
taxlaw-2816	388	27	court	court	NOUN
taxlaw-2816	388	28	explained	explain	VERB
taxlaw-2816	388	29	that	that	SCONJ
taxlaw-2816	388	30	the	the	DET
taxlaw-2816	388	31	sales	sale	NOUN
taxlaw-2816	388	32	tax	tax	NOUN
taxlaw-2816	388	33	was	be	AUX
taxlaw-2816	388	34	different	different	ADJ
taxlaw-2816	388	35	:	:	PUNCT
taxlaw-2816	388	36	in	in	ADP
taxlaw-2816	388	37	reviewing	review	VERB
taxlaw-2816	388	38	sales	sale	NOUN
taxlaw-2816	388	39	taxes	taxis	NOUN
taxlaw-2816	388	40	for	for	ADP
taxlaw-2816	388	41	fair	fair	ADJ
taxlaw-2816	388	42	share	share	NOUN
taxlaw-2816	388	43	[	[	X
taxlaw-2816	388	44	i.e.	i.e.	X
taxlaw-2816	388	45	,	,	PUNCT
taxlaw-2816	388	46	apportionment	apportionment	NOUN
taxlaw-2816	388	47	]	]	PUNCT
taxlaw-2816	388	48	.	.	PUNCT
taxlaw-2816	388	49	.	.	PUNCT
taxlaw-2816	389	1	.	.	PUNCT
taxlaw-2816	390	1	we	we	PRON
taxlaw-2816	390	2	have	have	AUX
taxlaw-2816	390	3	had	have	VERB
taxlaw-2816	390	4	to	to	PART
taxlaw-2816	390	5	set	set	VERB
taxlaw-2816	390	6	a	a	DET
taxlaw-2816	390	7	different	different	ADJ
taxlaw-2816	390	8	course	course	NOUN
taxlaw-2816	390	9	.	.	PUNCT
taxlaw-2816	391	1	a	a	DET
taxlaw-2816	391	2	sale	sale	NOUN
taxlaw-2816	391	3	of	of	ADP
taxlaw-2816	391	4	goods	good	NOUN
taxlaw-2816	391	5	is	be	AUX
taxlaw-2816	391	6	most	most	ADV
taxlaw-2816	391	7	readily	readily	ADV
taxlaw-2816	391	8	viewed	view	VERB
taxlaw-2816	391	9	as	as	ADP
taxlaw-2816	391	10	a	a	DET
taxlaw-2816	391	11	discrete	discrete	ADJ
taxlaw-2816	391	12	event	event	NOUN
taxlaw-2816	391	13	facilitated	facilitate	VERB
taxlaw-2816	391	14	by	by	ADP
taxlaw-2816	391	15	the	the	DET
taxlaw-2816	391	16	laws	law	NOUN
taxlaw-2816	391	17	and	and	CCONJ
taxlaw-2816	391	18	amenities	amenity	NOUN
taxlaw-2816	391	19	of	of	ADP
taxlaw-2816	391	20	the	the	DET
taxlaw-2816	391	21	place	place	NOUN
taxlaw-2816	391	22	of	of	ADP
taxlaw-2816	391	23	sale	sale	NOUN
taxlaw-2816	391	24	,	,	PUNCT
taxlaw-2816	391	25	and	and	CCONJ
taxlaw-2816	391	26	the	the	DET
taxlaw-2816	391	27	transaction	transaction	NOUN
taxlaw-2816	391	28	itself	itself	PRON
taxlaw-2816	391	29	does	do	AUX
taxlaw-2816	391	30	not	not	PART
taxlaw-2816	391	31	readily	readily	ADV
taxlaw-2816	391	32	reveal	reveal	VERB
taxlaw-2816	391	33	the	the	DET
taxlaw-2816	391	34	extent	extent	NOUN
taxlaw-2816	391	35	to	to	PART
taxlaw-2816	391	36	which	which	PRON
taxlaw-2816	391	37	completed	complete	VERB
taxlaw-2816	391	38	or	or	CCONJ
taxlaw-2816	391	39	anticipated	anticipate	VERB
taxlaw-2816	391	40	interstate	interstate	ADJ
taxlaw-2816	391	41	activity	activity	NOUN
taxlaw-2816	391	42	affects	affect	VERB
taxlaw-2816	391	43	the	the	DET
taxlaw-2816	391	44	value	value	NOUN
taxlaw-2816	391	45	on	on	ADP
taxlaw-2816	391	46	which	which	PRON
taxlaw-2816	391	47	a	a	DET
taxlaw-2816	391	48	buyer	buyer	NOUN
taxlaw-2816	391	49	is	be	AUX
taxlaw-2816	391	50	taxed	tax	VERB
taxlaw-2816	391	51	.	.	PUNCT
taxlaw-2816	392	1	we	we	PRON
taxlaw-2816	392	2	have	have	AUX
taxlaw-2816	392	3	therefore	therefore	ADV
taxlaw-2816	392	4	consistently	consistently	ADV
taxlaw-2816	392	5	approved	approve	VERB
taxlaw-2816	392	6	taxation	taxation	NOUN
taxlaw-2816	392	7	of	of	ADP
taxlaw-2816	392	8	sales	sale	NOUN
taxlaw-2816	392	9	without	without	ADP
taxlaw-2816	392	10	any	any	DET
taxlaw-2816	392	11	division	division	NOUN
taxlaw-2816	392	12	of	of	ADP
taxlaw-2816	392	13	the	the	DET
taxlaw-2816	392	14	tax	tax	NOUN
taxlaw-2816	392	15	base	base	NOUN
taxlaw-2816	392	16	among	among	ADP
taxlaw-2816	392	17	different	different	ADJ
taxlaw-2816	392	18	states	state	NOUN
taxlaw-2816	392	19	,	,	PUNCT
taxlaw-2816	392	20	and	and	CCONJ
taxlaw-2816	392	21	have	have	AUX
taxlaw-2816	392	22	instead	instead	ADV
taxlaw-2816	392	23	held	hold	VERB
taxlaw-2816	392	24	such	such	ADJ
taxlaw-2816	392	25	taxes	taxis	NOUN
taxlaw-2816	392	26	properly	properly	ADV
taxlaw-2816	392	27	measurable	measurable	ADJ
taxlaw-2816	392	28	by	by	ADP
taxlaw-2816	392	29	the	the	DET
taxlaw-2816	392	30	gross	gross	ADJ
taxlaw-2816	392	31	charge	charge	NOUN
taxlaw-2816	392	32	for	for	ADP
taxlaw-2816	392	33	the	the	DET
taxlaw-2816	392	34	purchase	purchase	NOUN
taxlaw-2816	392	35	,	,	PUNCT
taxlaw-2816	392	36	regardless	regardless	ADV
taxlaw-2816	392	37	of	of	ADP
taxlaw-2816	392	38	any	any	DET
taxlaw-2816	392	39	activity	activity	NOUN
taxlaw-2816	392	40	outside	outside	ADP
taxlaw-2816	392	41	the	the	DET
taxlaw-2816	392	42	taxing	tax	VERB
taxlaw-2816	392	43	jurisdiction	jurisdiction	NOUN
taxlaw-2816	392	44	that	that	PRON
taxlaw-2816	392	45	might	might	AUX
taxlaw-2816	392	46	have	have	AUX
taxlaw-2816	392	47	preceded	precede	VERB
taxlaw-2816	392	48	the	the	DET
taxlaw-2816	392	49	sale	sale	NOUN
taxlaw-2816	392	50	or	or	CCONJ
taxlaw-2816	392	51	might	might	AUX
taxlaw-2816	392	52	occur	occur	VERB
taxlaw-2816	392	53	in	in	ADP
taxlaw-2816	392	54	the	the	DET
taxlaw-2816	392	55	future.90	future.90	NOUN
taxlaw-2816	392	56	the	the	DET
taxlaw-2816	392	57	court	court	NOUN
taxlaw-2816	392	58	further	far	ADV
taxlaw-2816	392	59	explained	explain	VERB
taxlaw-2816	392	60	its	its	PRON
taxlaw-2816	392	61	distinct	distinct	ADJ
taxlaw-2816	392	62	treatment	treatment	NOUN
taxlaw-2816	392	63	of	of	ADP
taxlaw-2816	392	64	the	the	DET
taxlaw-2816	392	65	sales	sale	NOUN
taxlaw-2816	392	66	tax	tax	NOUN
taxlaw-2816	392	67	by	by	ADP
taxlaw-2816	392	68	identifying	identify	VERB
taxlaw-2816	392	69	the	the	DET
taxlaw-2816	392	70	“	"	PUNCT
taxlaw-2816	392	71	freedom	freedom	NOUN
taxlaw-2816	392	72	of	of	ADP
taxlaw-2816	392	73	purchase	purchase	NOUN
taxlaw-2816	392	74	”	"	PUNCT
taxlaw-2816	392	75	as	as	ADP
taxlaw-2816	392	76	the	the	DET
taxlaw-2816	392	77	activity	activity	NOUN
taxlaw-2816	392	78	constituting	constitute	VERB
taxlaw-2816	392	79	the	the	DET
taxlaw-2816	392	80	basis	basis	NOUN
taxlaw-2816	392	81	for	for	ADP
taxlaw-2816	392	82	applying	apply	VERB
taxlaw-2816	392	83	the	the	DET
taxlaw-2816	392	84	sales	sale	NOUN
taxlaw-2816	392	85	tax	tax	NOUN
taxlaw-2816	392	86	,	,	PUNCT
taxlaw-2816	392	87	and	and	CCONJ
taxlaw-2816	392	88	noting	note	VERB
taxlaw-2816	392	89	that	that	SCONJ
taxlaw-2816	392	90	a	a	DET
taxlaw-2816	392	91	purchase	purchase	NOUN
taxlaw-2816	392	92	occurs	occur	VERB
taxlaw-2816	392	93	in	in	ADP
taxlaw-2816	392	94	only	only	ADV
taxlaw-2816	392	95	one	one	NUM
taxlaw-2816	392	96	state	state	NOUN
taxlaw-2816	392	97	.	.	PUNCT
taxlaw-2816	393	1	therefore	therefore	ADV
taxlaw-2816	393	2	,	,	PUNCT
taxlaw-2816	393	3	the	the	DET
taxlaw-2816	393	4	court	court	NOUN
taxlaw-2816	393	5	reasoned	reason	VERB
taxlaw-2816	393	6	,	,	PUNCT
taxlaw-2816	393	7	the	the	DET
taxlaw-2816	393	8	risk	risk	NOUN
taxlaw-2816	393	9	of	of	ADP
taxlaw-2816	393	10	duplicate	duplicate	ADJ
taxlaw-2816	393	11	taxation	taxation	NOUN
taxlaw-2816	393	12	,	,	PUNCT
taxlaw-2816	393	13	which	which	PRON
taxlaw-2816	393	14	played	play	VERB
taxlaw-2816	393	15	such	such	DET
taxlaw-2816	393	16	a	a	DET
taxlaw-2816	393	17	central	central	ADJ
taxlaw-2816	393	18	role	role	NOUN
taxlaw-2816	393	19	in	in	ADP
taxlaw-2816	393	20	the	the	DET
taxlaw-2816	393	21	court	court	NOUN
taxlaw-2816	393	22	’s	’s	PART
taxlaw-2816	393	23	decision	decision	NOUN
taxlaw-2816	393	24	to	to	PART
taxlaw-2816	393	25	require	require	VERB
taxlaw-2816	393	26	apportionment	apportionment	NOUN
taxlaw-2816	393	27	in	in	ADP
taxlaw-2816	393	28	central	central	ADJ
taxlaw-2816	393	29	greyhound	greyhound	NOUN
taxlaw-2816	393	30	,	,	PUNCT
taxlaw-2816	393	31	was	be	AUX
taxlaw-2816	393	32	found	find	VERB
taxlaw-2816	393	33	not	not	PART
taxlaw-2816	393	34	to	to	PART
taxlaw-2816	393	35	apply	apply	VERB
taxlaw-2816	393	36	in	in	ADP
taxlaw-2816	393	37	the	the	DET
taxlaw-2816	393	38	sales	sale	NOUN
taxlaw-2816	393	39	tax	tax	NOUN
taxlaw-2816	393	40	context	context	NOUN
taxlaw-2816	393	41	:	:	PUNCT
taxlaw-2816	393	42	“	"	PUNCT
taxlaw-2816	393	43	the	the	DET
taxlaw-2816	393	44	taxable	taxable	ADJ
taxlaw-2816	393	45	event	event	NOUN
taxlaw-2816	393	46	[	[	X
taxlaw-2816	393	47	with	with	ADP
taxlaw-2816	393	48	respect	respect	NOUN
taxlaw-2816	393	49	to	to	ADP
taxlaw-2816	393	50	the	the	DET
taxlaw-2816	393	51	sale	sale	NOUN
taxlaw-2816	393	52	of	of	ADP
taxlaw-2816	393	53	services	service	NOUN
taxlaw-2816	393	54	,	,	PUNCT
taxlaw-2816	393	55	such	such	ADJ
taxlaw-2816	393	56	as	as	ADP
taxlaw-2816	393	57	the	the	DET
taxlaw-2816	393	58	bus	bus	NOUN
taxlaw-2816	393	59	service	service	NOUN
taxlaw-2816	393	60	at	at	ADP
taxlaw-2816	393	61	issue	issue	NOUN
taxlaw-2816	393	62	in	in	ADP
taxlaw-2816	393	63	jefferson	jefferson	PROPN
taxlaw-2816	393	64	lines	line	NOUN
taxlaw-2816	393	65	]	]	PUNCT
taxlaw-2816	393	66	comprises	comprise	VERB
taxlaw-2816	393	67	agreement	agreement	NOUN
taxlaw-2816	393	68	,	,	PUNCT
taxlaw-2816	393	69	payment	payment	NOUN
taxlaw-2816	393	70	,	,	PUNCT
taxlaw-2816	393	71	and	and	CCONJ
taxlaw-2816	393	72	delivery	delivery	NOUN
taxlaw-2816	393	73	of	of	ADP
taxlaw-2816	393	74	some	some	PRON
taxlaw-2816	393	75	of	of	ADP
taxlaw-2816	393	76	the	the	DET
taxlaw-2816	393	77	services	service	NOUN
taxlaw-2816	393	78	in	in	ADP
taxlaw-2816	393	79	the	the	DET
taxlaw-2816	393	80	taxing	tax	VERB
taxlaw-2816	393	81	state	state	NOUN
taxlaw-2816	393	82	;	;	PUNCT
taxlaw-2816	393	83	no	no	DET
taxlaw-2816	393	84	other	other	ADJ
taxlaw-2816	393	85	state	state	NOUN
taxlaw-2816	393	86	can	can	AUX
taxlaw-2816	393	87	claim	claim	VERB
taxlaw-2816	393	88	to	to	PART
taxlaw-2816	393	89	be	be	AUX
taxlaw-2816	393	90	the	the	DET
taxlaw-2816	393	91	site	site	NOUN
taxlaw-2816	393	92	of	of	ADP
taxlaw-2816	393	93	the	the	DET
taxlaw-2816	393	94	same	same	ADJ
taxlaw-2816	393	95	combination	combination	NOUN
taxlaw-2816	393	96	.	.	PUNCT
taxlaw-2816	394	1	”91	”91	NOUN
taxlaw-2816	394	2	consequently	consequently	ADV
taxlaw-2816	394	3	,	,	PUNCT
taxlaw-2816	394	4	the	the	DET
taxlaw-2816	394	5	court	court	NOUN
taxlaw-2816	394	6	found	find	VERB
taxlaw-2816	394	7	the	the	DET
taxlaw-2816	394	8	concern	concern	NOUN
taxlaw-2816	394	9	over	over	ADP
taxlaw-2816	394	10	duplicative	duplicative	ADJ
taxlaw-2816	394	11	taxation	taxation	NOUN
taxlaw-2816	394	12	inapplicable	inapplicable	ADJ
taxlaw-2816	394	13	in	in	ADP
taxlaw-2816	394	14	jefferson	jefferson	PROPN
taxlaw-2816	394	15	lines.92	lines.92	NOUN
taxlaw-2816	394	16	this	this	DET
taxlaw-2816	394	17	distinguishing	distinguish	VERB
taxlaw-2816	394	18	factor	factor	NOUN
taxlaw-2816	394	19	led	lead	VERB
taxlaw-2816	394	20	the	the	DET
taxlaw-2816	394	21	court	court	NOUN
taxlaw-2816	394	22	to	to	PART
taxlaw-2816	394	23	reach	reach	VERB
taxlaw-2816	394	24	a	a	DET
taxlaw-2816	394	25	different	different	ADJ
taxlaw-2816	394	26	conclusion	conclusion	NOUN
taxlaw-2816	394	27	than	than	SCONJ
taxlaw-2816	394	28	it	it	PRON
taxlaw-2816	394	29	had	have	VERB
taxlaw-2816	394	30	in	in	ADP
taxlaw-2816	394	31	central	central	ADJ
taxlaw-2816	394	32	greyhound	greyhound	NOUN
taxlaw-2816	394	33	.	.	PUNCT
taxlaw-2816	395	1	the	the	DET
taxlaw-2816	395	2	court	court	NOUN
taxlaw-2816	395	3	in	in	ADP
taxlaw-2816	395	4	jefferson	jefferson	PROPN
taxlaw-2816	395	5	lines	line	NOUN
taxlaw-2816	395	6	held	hold	VERB
taxlaw-2816	395	7	that	that	SCONJ
taxlaw-2816	395	8	the	the	DET
taxlaw-2816	395	9	sales	sale	NOUN
taxlaw-2816	395	10	tax	tax	NOUN
taxlaw-2816	395	11	need	need	AUX
taxlaw-2816	395	12	not	not	PART
taxlaw-2816	395	13	be	be	AUX
taxlaw-2816	395	14	apportioned	apportion	VERB
taxlaw-2816	395	15	among	among	ADP
taxlaw-2816	395	16	the	the	DET
taxlaw-2816	395	17	states	state	NOUN
taxlaw-2816	395	18	,	,	PUNCT
taxlaw-2816	395	19	but	but	CCONJ
taxlaw-2816	395	20	rather	rather	ADV
taxlaw-2816	395	21	that	that	SCONJ
taxlaw-2816	395	22	the	the	DET
taxlaw-2816	395	23	state	state	NOUN
taxlaw-2816	395	24	in	in	ADP
taxlaw-2816	395	25	which	which	PRON
taxlaw-2816	395	26	the	the	DET
taxlaw-2816	395	27	sale	sale	NOUN
taxlaw-2816	395	28	occurs	occur	VERB
taxlaw-2816	395	29	may	may	AUX
taxlaw-2816	395	30	apply	apply	VERB
taxlaw-2816	395	31	its	its	PRON
taxlaw-2816	395	32	sales	sale	NOUN
taxlaw-2816	395	33	tax	tax	NOUN
taxlaw-2816	395	34	to	to	ADP
taxlaw-2816	395	35	the	the	DET
taxlaw-2816	395	36	full	full	ADJ
taxlaw-2816	395	37	,	,	PUNCT
taxlaw-2816	395	38	unapportioned	unapportione	VERB
taxlaw-2816	395	39	89	89	NUM
taxlaw-2816	395	40	i	i	PRON
taxlaw-2816	395	41	d.	d.	PROPN
taxlaw-2816	395	42	90	90	NUM
taxlaw-2816	396	1	i	i	PRON
taxlaw-2816	396	2	d.	d.	PROPN
taxlaw-2816	396	3	at	at	ADP
taxlaw-2816	396	4	186	186	NUM
taxlaw-2816	396	5	.	.	PUNCT
taxlaw-2816	397	1	91	91	NUM
taxlaw-2816	398	1	i	i	PRON
taxlaw-2816	398	2	d.	d.	PROPN
taxlaw-2816	398	3	at	at	ADP
taxlaw-2816	398	4	176	176	NUM
taxlaw-2816	398	5	.	.	PUNCT
taxlaw-2816	399	1	see	see	VERB
taxlaw-2816	399	2	also	also	ADV
taxlaw-2816	399	3	i	i	PROPN
taxlaw-2816	399	4	d.	d.	PROPN
taxlaw-2816	399	5	at	at	ADP
taxlaw-2816	399	6	188	188	NUM
taxlaw-2816	399	7	(	(	PUNCT
taxlaw-2816	399	8	stating	state	VERB
taxlaw-2816	399	9	that	that	SCONJ
taxlaw-2816	399	10	the	the	DET
taxlaw-2816	399	11	“	"	PUNCT
taxlaw-2816	399	12	taxable	taxable	ADJ
taxlaw-2816	399	13	event	event	NOUN
taxlaw-2816	399	14	”	"	PUNCT
taxlaw-2816	399	15	in	in	ADP
taxlaw-2816	399	16	jefferson	jefferson	PROPN
taxlaw-2816	399	17	lines	line	NOUN
taxlaw-2816	399	18	,	,	PUNCT
taxlaw-2816	399	19	the	the	DET
taxlaw-2816	399	20	sale	sale	NOUN
taxlaw-2816	399	21	of	of	ADP
taxlaw-2816	399	22	the	the	DET
taxlaw-2816	399	23	bus	bus	NOUN
taxlaw-2816	399	24	ticket	ticket	NOUN
taxlaw-2816	399	25	in	in	ADP
taxlaw-2816	399	26	oklahoma	oklahoma	PROPN
taxlaw-2816	399	27	,	,	PUNCT
taxlaw-2816	399	28	was	be	AUX
taxlaw-2816	399	29	“	"	PUNCT
taxlaw-2816	399	30	wholly	wholly	ADV
taxlaw-2816	399	31	local	local	ADJ
taxlaw-2816	399	32	”	"	PUNCT
taxlaw-2816	399	33	)	)	PUNCT
taxlaw-2816	399	34	.	.	PUNCT
taxlaw-2816	400	1	92	92	NUM
taxlaw-2816	401	1	i	i	PRON
taxlaw-2816	401	2	d.	d.	NOUN
taxlaw-2816	401	3	at	at	ADP
taxlaw-2816	401	4	191	191	NUM
taxlaw-2816	401	5	(	(	PUNCT
taxlaw-2816	401	6	“	"	PUNCT
taxlaw-2816	401	7	in	in	ADP
taxlaw-2816	401	8	sum	sum	NOUN
taxlaw-2816	401	9	,	,	PUNCT
taxlaw-2816	401	10	the	the	DET
taxlaw-2816	401	11	sales	sale	NOUN
taxlaw-2816	401	12	taxation	taxation	NOUN
taxlaw-2816	401	13	here	here	ADV
taxlaw-2816	401	14	is	be	AUX
taxlaw-2816	401	15	not	not	PART
taxlaw-2816	401	16	open	open	ADJ
taxlaw-2816	401	17	to	to	ADP
taxlaw-2816	401	18	the	the	DET
taxlaw-2816	401	19	double	double	ADJ
taxlaw-2816	401	20	taxation	taxation	NOUN
taxlaw-2816	401	21	analysis	analysis	NOUN
taxlaw-2816	401	22	on	on	ADP
taxlaw-2816	401	23	which	which	PRON
taxlaw-2816	401	24	central	central	ADJ
taxlaw-2816	401	25	greyhound	greyhound	NOUN
taxlaw-2816	401	26	turned	turn	VERB
taxlaw-2816	401	27	,	,	PUNCT
taxlaw-2816	401	28	and	and	CCONJ
taxlaw-2816	401	29	that	that	DET
taxlaw-2816	401	30	decision	decision	NOUN
taxlaw-2816	401	31	does	do	AUX
taxlaw-2816	401	32	not	not	PART
taxlaw-2816	401	33	control	control	VERB
taxlaw-2816	401	34	.	.	PUNCT
taxlaw-2816	401	35	”	"	PUNCT
taxlaw-2816	401	36	)	)	PUNCT
taxlaw-2816	401	37	.	.	PUNCT
taxlaw-2816	402	1	2013	2013	NUM
taxlaw-2816	402	2	]	]	PUNCT
taxlaw-2816	402	3	sales	sale	NOUN
taxlaw-2816	402	4	tax	tax	NOUN
taxlaw-2816	402	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	402	6	155	155	NUM
taxlaw-2816	402	7	price	price	NOUN
taxlaw-2816	402	8	of	of	ADP
taxlaw-2816	402	9	the	the	DET
taxlaw-2816	402	10	good	good	ADJ
taxlaw-2816	402	11	or	or	CCONJ
taxlaw-2816	402	12	service	service	NOUN
taxlaw-2816	402	13	purchased.93	purchased.93	NOUN
taxlaw-2816	402	14	thus	thus	ADV
taxlaw-2816	402	15	,	,	PUNCT
taxlaw-2816	402	16	unlike	unlike	ADP
taxlaw-2816	402	17	the	the	DET
taxlaw-2816	402	18	gross	gross	ADJ
taxlaw-2816	402	19	receipts	receipt	NOUN
taxlaw-2816	402	20	and	and	CCONJ
taxlaw-2816	402	21	corporate	corporate	ADJ
taxlaw-2816	402	22	income	income	NOUN
taxlaw-2816	402	23	taxes	taxis	NOUN
taxlaw-2816	402	24	,	,	PUNCT
taxlaw-2816	402	25	which	which	PRON
taxlaw-2816	402	26	require	require	VERB
taxlaw-2816	402	27	apportionment	apportionment	NOUN
taxlaw-2816	402	28	,	,	PUNCT
taxlaw-2816	402	29	the	the	DET
taxlaw-2816	402	30	sales	sale	NOUN
taxlaw-2816	402	31	tax	tax	NOUN
taxlaw-2816	402	32	does	do	VERB
taxlaw-2816	402	33	not.94	not.94	PROPN
taxlaw-2816	402	34	3	3	NUM
taxlaw-2816	402	35	.	.	PUNCT
taxlaw-2816	403	1	judicial	judicial	ADJ
taxlaw-2816	403	2	bases	basis	NOUN
taxlaw-2816	403	3	for	for	ADP
taxlaw-2816	403	4	sales	sale	NOUN
taxlaw-2816	403	5	tax	tax	NOUN
taxlaw-2816	403	6	exceptionalism	exceptionalism	NOUN
taxlaw-2816	403	7	the	the	DET
taxlaw-2816	403	8	judicial	judicial	ADJ
taxlaw-2816	403	9	decisions	decision	NOUN
taxlaw-2816	403	10	treating	treat	VERB
taxlaw-2816	403	11	the	the	DET
taxlaw-2816	403	12	sales	sale	NOUN
taxlaw-2816	403	13	tax	tax	NOUN
taxlaw-2816	403	14	differently	differently	ADV
taxlaw-2816	403	15	for	for	ADP
taxlaw-2816	403	16	jurisdictional	jurisdictional	ADJ
taxlaw-2816	403	17	and	and	CCONJ
taxlaw-2816	403	18	apportionment	apportionment	ADJ
taxlaw-2816	403	19	purposes	purpose	NOUN
taxlaw-2816	403	20	ultimately	ultimately	ADV
taxlaw-2816	403	21	reach	reach	VERB
taxlaw-2816	403	22	their	their	PRON
taxlaw-2816	403	23	results	result	NOUN
taxlaw-2816	403	24	based	base	VERB
taxlaw-2816	403	25	on	on	ADP
taxlaw-2816	403	26	administrative	administrative	ADJ
taxlaw-2816	403	27	and	and	CCONJ
taxlaw-2816	403	28	structural	structural	ADJ
taxlaw-2816	403	29	considerations	consideration	NOUN
taxlaw-2816	403	30	.	.	PUNCT
taxlaw-2816	404	1	in	in	ADP
taxlaw-2816	404	2	particular	particular	ADJ
taxlaw-2816	404	3	,	,	PUNCT
taxlaw-2816	404	4	the	the	DET
taxlaw-2816	404	5	supreme	supreme	PROPN
taxlaw-2816	404	6	court	court	PROPN
taxlaw-2816	404	7	established	establish	VERB
taxlaw-2816	404	8	the	the	DET
taxlaw-2816	404	9	physical	physical	ADJ
taxlaw-2816	404	10	presence	presence	NOUN
taxlaw-2816	404	11	standard	standard	NOUN
taxlaw-2816	404	12	in	in	ADP
taxlaw-2816	404	13	bellas	bellas	PROPN
taxlaw-2816	404	14	hess	hess	PROPN
taxlaw-2816	404	15	due	due	ADJ
taxlaw-2816	404	16	in	in	ADP
taxlaw-2816	404	17	large	large	ADJ
taxlaw-2816	404	18	part	part	NOUN
taxlaw-2816	404	19	to	to	ADP
taxlaw-2816	404	20	its	its	PRON
taxlaw-2816	404	21	concern	concern	NOUN
taxlaw-2816	404	22	that	that	SCONJ
taxlaw-2816	404	23	allowing	allow	VERB
taxlaw-2816	404	24	thousands	thousand	NOUN
taxlaw-2816	404	25	of	of	ADP
taxlaw-2816	404	26	taxing	tax	VERB
taxlaw-2816	404	27	jurisdictions	jurisdiction	NOUN
taxlaw-2816	404	28	each	each	PRON
taxlaw-2816	404	29	to	to	PART
taxlaw-2816	404	30	require	require	VERB
taxlaw-2816	404	31	remote	remote	ADJ
taxlaw-2816	404	32	retailers	retailer	NOUN
taxlaw-2816	404	33	to	to	PART
taxlaw-2816	404	34	collect	collect	VERB
taxlaw-2816	404	35	sales	sale	NOUN
taxlaw-2816	404	36	tax	tax	NOUN
taxlaw-2816	404	37	would	would	AUX
taxlaw-2816	404	38	burden	burden	VERB
taxlaw-2816	404	39	interstate	interstate	ADJ
taxlaw-2816	404	40	commerce	commerce	NOUN
taxlaw-2816	404	41	and	and	CCONJ
taxlaw-2816	404	42	“	"	PUNCT
taxlaw-2816	404	43	entangle	entangle	VERB
taxlaw-2816	404	44	”	"	PUNCT
taxlaw-2816	404	45	multi	multi	ADJ
taxlaw-2816	404	46	-	-	ADJ
taxlaw-2816	404	47	state	state	ADJ
taxlaw-2816	404	48	businesses	business	NOUN
taxlaw-2816	404	49	in	in	ADP
taxlaw-2816	404	50	a	a	DET
taxlaw-2816	404	51	“	"	PUNCT
taxlaw-2816	404	52	virtual	virtual	ADJ
taxlaw-2816	404	53	welter	welter	NOUN
taxlaw-2816	404	54	of	of	ADP
taxlaw-2816	404	55	complicated	complicated	ADJ
taxlaw-2816	404	56	obligations	obligation	NOUN
taxlaw-2816	404	57	.	.	PUNCT
taxlaw-2816	405	1	”95	”95	NOUN
taxlaw-2816	405	2	upon	upon	SCONJ
taxlaw-2816	405	3	reconsideration	reconsideration	NOUN
taxlaw-2816	405	4	of	of	ADP
taxlaw-2816	405	5	the	the	DET
taxlaw-2816	405	6	substantial	substantial	ADJ
taxlaw-2816	405	7	nexus	nexus	NOUN
taxlaw-2816	405	8	standard	standard	NOUN
taxlaw-2816	405	9	in	in	ADP
taxlaw-2816	405	10	quill	quill	NOUN
taxlaw-2816	405	11	,	,	PUNCT
taxlaw-2816	405	12	the	the	DET
taxlaw-2816	405	13	court	court	NOUN
taxlaw-2816	405	14	also	also	ADV
taxlaw-2816	405	15	expressed	express	VERB
taxlaw-2816	405	16	concern	concern	NOUN
taxlaw-2816	405	17	over	over	ADP
taxlaw-2816	405	18	the	the	DET
taxlaw-2816	405	19	potential	potential	ADJ
taxlaw-2816	405	20	retroactive	retroactive	ADJ
taxlaw-2816	405	21	application	application	NOUN
taxlaw-2816	405	22	of	of	ADP
taxlaw-2816	405	23	the	the	DET
taxlaw-2816	405	24	sales	sale	NOUN
taxlaw-2816	405	25	tax	tax	NOUN
taxlaw-2816	405	26	if	if	SCONJ
taxlaw-2816	405	27	the	the	DET
taxlaw-2816	405	28	court	court	NOUN
taxlaw-2816	405	29	were	be	AUX
taxlaw-2816	405	30	to	to	PART
taxlaw-2816	405	31	change	change	VERB
taxlaw-2816	405	32	from	from	ADP
taxlaw-2816	405	33	physical	physical	ADJ
taxlaw-2816	405	34	presence	presence	NOUN
taxlaw-2816	405	35	standard	standard	NOUN
taxlaw-2816	405	36	,	,	PUNCT
taxlaw-2816	405	37	particularly	particularly	ADV
taxlaw-2816	405	38	in	in	ADP
taxlaw-2816	405	39	light	light	NOUN
taxlaw-2816	405	40	of	of	ADP
taxlaw-2816	405	41	the	the	DET
taxlaw-2816	405	42	reliance	reliance	NOUN
taxlaw-2816	405	43	by	by	ADP
taxlaw-2816	405	44	the	the	DET
taxlaw-2816	405	45	mail	mail	NOUN
taxlaw-2816	405	46	-	-	PUNCT
taxlaw-2816	405	47	order	order	NOUN
taxlaw-2816	405	48	industry	industry	NOUN
taxlaw-2816	405	49	on	on	ADP
taxlaw-2816	405	50	that	that	DET
taxlaw-2816	405	51	standard	standard	NOUN
taxlaw-2816	405	52	during	during	ADP
taxlaw-2816	405	53	the	the	DET
taxlaw-2816	405	54	twenty	twenty	NUM
taxlaw-2816	405	55	-	-	PUNCT
taxlaw-2816	405	56	five	five	NUM
taxlaw-2816	405	57	years	year	NOUN
taxlaw-2816	405	58	since	since	SCONJ
taxlaw-2816	405	59	the	the	DET
taxlaw-2816	405	60	court	court	NOUN
taxlaw-2816	405	61	’s	’s	PART
taxlaw-2816	405	62	decision	decision	NOUN
taxlaw-2816	405	63	in	in	ADP
taxlaw-2816	405	64	bellas	bellas	PROPN
taxlaw-2816	405	65	hess.96	hess.96	PROPN
taxlaw-2816	405	66	in	in	ADP
taxlaw-2816	405	67	contrast	contrast	NOUN
taxlaw-2816	405	68	,	,	PUNCT
taxlaw-2816	405	69	the	the	DET
taxlaw-2816	405	70	state	state	NOUN
taxlaw-2816	405	71	courts	court	NOUN
taxlaw-2816	405	72	that	that	PRON
taxlaw-2816	405	73	have	have	AUX
taxlaw-2816	405	74	held	hold	VERB
taxlaw-2816	405	75	economic	economic	ADJ
taxlaw-2816	405	76	presence	presence	NOUN
taxlaw-2816	405	77	to	to	PART
taxlaw-2816	405	78	suffice	suffice	VERB
taxlaw-2816	405	79	as	as	ADP
taxlaw-2816	405	80	“	"	PUNCT
taxlaw-2816	405	81	substantial	substantial	ADJ
taxlaw-2816	405	82	nexus	nexus	NOUN
taxlaw-2816	405	83	”	"	PUNCT
taxlaw-2816	405	84	for	for	ADP
taxlaw-2816	405	85	corporate	corporate	ADJ
taxlaw-2816	405	86	income	income	NOUN
taxlaw-2816	405	87	tax	tax	NOUN
taxlaw-2816	405	88	purposes	purpose	NOUN
taxlaw-2816	405	89	have	have	AUX
taxlaw-2816	405	90	characterized	characterize	VERB
taxlaw-2816	405	91	the	the	DET
taxlaw-2816	405	92	income	income	NOUN
taxlaw-2816	405	93	tax	tax	NOUN
taxlaw-2816	405	94	as	as	ADP
taxlaw-2816	405	95	less	less	ADV
taxlaw-2816	405	96	administratively	administratively	ADV
taxlaw-2816	405	97	burdensome	burdensome	ADJ
taxlaw-2816	405	98	than	than	ADP
taxlaw-2816	405	99	the	the	DET
taxlaw-2816	405	100	sales	sale	NOUN
taxlaw-2816	405	101	tax	tax	NOUN
taxlaw-2816	405	102	.	.	PUNCT
taxlaw-2816	406	1	for	for	ADP
taxlaw-2816	406	2	example	example	NOUN
taxlaw-2816	406	3	,	,	PUNCT
taxlaw-2816	406	4	the	the	DET
taxlaw-2816	406	5	north	north	PROPN
taxlaw-2816	406	6	carolina	carolina	PROPN
taxlaw-2816	406	7	court	court	PROPN
taxlaw-2816	406	8	of	of	ADP
taxlaw-2816	406	9	appeals	appeals	PROPN
taxlaw-2816	406	10	in	in	ADP
taxlaw-2816	406	11	a&f	a&f	PROPN
taxlaw-2816	406	12	trademark	trademark	NOUN
taxlaw-2816	406	13	noted	note	VERB
taxlaw-2816	406	14	that	that	SCONJ
taxlaw-2816	406	15	a	a	DET
taxlaw-2816	406	16	“	"	PUNCT
taxlaw-2816	406	17	state	state	NOUN
taxlaw-2816	406	18	income	income	NOUN
taxlaw-2816	406	19	tax	tax	NOUN
taxlaw-2816	406	20	is	be	AUX
taxlaw-2816	406	21	usually	usually	ADV
taxlaw-2816	406	22	paid	pay	VERB
taxlaw-2816	406	23	only	only	ADV
taxlaw-2816	406	24	once	once	ADV
taxlaw-2816	406	25	a	a	DET
taxlaw-2816	406	26	year	year	NOUN
taxlaw-2816	406	27	,	,	PUNCT
taxlaw-2816	406	28	to	to	ADP
taxlaw-2816	406	29	one	one	NUM
taxlaw-2816	406	30	taxing	tax	VERB
taxlaw-2816	406	31	jurisdiction	jurisdiction	NOUN
taxlaw-2816	406	32	and	and	CCONJ
taxlaw-2816	406	33	at	at	ADP
taxlaw-2816	406	34	one	one	NUM
taxlaw-2816	406	35	rate	rate	NOUN
taxlaw-2816	406	36	,	,	PUNCT
taxlaw-2816	407	1	[	[	X
taxlaw-2816	407	2	but	but	CCONJ
taxlaw-2816	407	3	]	]	PUNCT
taxlaw-2816	407	4	a	a	DET
taxlaw-2816	407	5	sales	sale	NOUN
taxlaw-2816	407	6	and	and	CCONJ
taxlaw-2816	407	7	use	use	VERB
taxlaw-2816	407	8	tax	tax	NOUN
taxlaw-2816	407	9	can	can	AUX
taxlaw-2816	407	10	be	be	AUX
taxlaw-2816	407	11	due	due	ADJ
taxlaw-2816	407	12	periodically	periodically	ADV
taxlaw-2816	407	13	to	to	ADP
taxlaw-2816	407	14	more	more	ADJ
taxlaw-2816	407	15	than	than	ADP
taxlaw-2816	407	16	one	one	NUM
taxlaw-2816	407	17	taxing	tax	VERB
taxlaw-2816	407	18	jurisdiction	jurisdiction	NOUN
taxlaw-2816	407	19	within	within	ADP
taxlaw-2816	407	20	a	a	DET
taxlaw-2816	407	21	state	state	NOUN
taxlaw-2816	407	22	and	and	CCONJ
taxlaw-2816	407	23	at	at	ADP
taxlaw-2816	407	24	varying	vary	VERB
taxlaw-2816	407	25	rates	rate	NOUN
taxlaw-2816	407	26	.	.	PUNCT
taxlaw-2816	408	1	”97	”97	NOUN
taxlaw-2816	408	2	thus	thus	ADV
taxlaw-2816	408	3	,	,	PUNCT
taxlaw-2816	408	4	the	the	DET
taxlaw-2816	408	5	state	state	NOUN
taxlaw-2816	408	6	courts	court	NOUN
taxlaw-2816	408	7	have	have	AUX
taxlaw-2816	408	8	focused	focus	VERB
taxlaw-2816	408	9	on	on	ADP
taxlaw-2816	408	10	the	the	DET
taxlaw-2816	408	11	fact	fact	NOUN
taxlaw-2816	408	12	that	that	SCONJ
taxlaw-2816	408	13	the	the	DET
taxlaw-2816	408	14	simpler	simple	ADJ
taxlaw-2816	408	15	administrative	administrative	ADJ
taxlaw-2816	408	16	aspects	aspect	NOUN
taxlaw-2816	408	17	of	of	ADP
taxlaw-2816	408	18	the	the	DET
taxlaw-2816	408	19	corporate	corporate	ADJ
taxlaw-2816	408	20	income	income	NOUN
taxlaw-2816	408	21	tax	tax	NOUN
taxlaw-2816	408	22	impose	impose	VERB
taxlaw-2816	408	23	less	less	ADJ
taxlaw-2816	408	24	of	of	ADP
taxlaw-2816	408	25	a	a	DET
taxlaw-2816	408	26	burden	burden	NOUN
taxlaw-2816	408	27	on	on	ADP
taxlaw-2816	408	28	interstate	interstate	ADJ
taxlaw-2816	408	29	commerce	commerce	NOUN
taxlaw-2816	408	30	than	than	ADP
taxlaw-2816	408	31	the	the	DET
taxlaw-2816	408	32	sales	sale	NOUN
taxlaw-2816	408	33	tax	tax	NOUN
taxlaw-2816	408	34	.	.	PUNCT
taxlaw-2816	409	1	state	state	NOUN
taxlaw-2816	409	2	courts	court	NOUN
taxlaw-2816	409	3	have	have	AUX
taxlaw-2816	409	4	also	also	ADV
taxlaw-2816	409	5	expressed	express	VERB
taxlaw-2816	409	6	less	less	ADJ
taxlaw-2816	409	7	concern	concern	NOUN
taxlaw-2816	409	8	over	over	ADP
taxlaw-2816	409	9	the	the	DET
taxlaw-2816	409	10	reliance	reliance	NOUN
taxlaw-2816	409	11	by	by	ADP
taxlaw-2816	409	12	remote	remote	ADJ
taxlaw-2816	409	13	retailers	retailer	NOUN
taxlaw-2816	409	14	on	on	ADP
taxlaw-2816	409	15	an	an	DET
taxlaw-2816	409	16	established	establish	VERB
taxlaw-2816	409	17	nexus	nexus	NOUN
taxlaw-2816	409	18	standard	standard	NOUN
taxlaw-2816	409	19	in	in	ADP
taxlaw-2816	409	20	the	the	DET
taxlaw-2816	409	21	corporate	corporate	ADJ
taxlaw-2816	409	22	income	income	NOUN
taxlaw-2816	409	23	tax	tax	NOUN
taxlaw-2816	409	24	context	context	NOUN
taxlaw-2816	409	25	,	,	PUNCT
taxlaw-2816	409	26	since	since	SCONJ
taxlaw-2816	409	27	no	no	DET
taxlaw-2816	409	28	supreme	supreme	PROPN
taxlaw-2816	409	29	court	court	NOUN
taxlaw-2816	409	30	case	case	NOUN
taxlaw-2816	409	31	has	have	AUX
taxlaw-2816	409	32	firmly	firmly	ADV
taxlaw-2816	409	33	established	establish	VERB
taxlaw-2816	409	34	such	such	DET
taxlaw-2816	409	35	a	a	DET
taxlaw-2816	409	36	standard.98	standard.98	NOUN
taxlaw-2816	409	37	93	93	NUM
taxlaw-2816	410	1	i	i	PRON
taxlaw-2816	410	2	d.	d.	PROPN
taxlaw-2816	410	3	at	at	ADP
taxlaw-2816	410	4	184–91	184–91	PROPN
taxlaw-2816	410	5	(	(	PUNCT
taxlaw-2816	410	6	discussing	discuss	VERB
taxlaw-2816	410	7	apportionment	apportionment	NOUN
taxlaw-2816	410	8	)	)	PUNCT
taxlaw-2816	410	9	.	.	PUNCT
taxlaw-2816	411	1	94	94	NUM
taxlaw-2816	412	1	the	the	DET
taxlaw-2816	412	2	sales	sale	NOUN
taxlaw-2816	412	3	tax	tax	NOUN
taxlaw-2816	412	4	is	be	AUX
taxlaw-2816	412	5	not	not	PART
taxlaw-2816	412	6	the	the	DET
taxlaw-2816	412	7	only	only	ADJ
taxlaw-2816	412	8	tax	tax	NOUN
taxlaw-2816	412	9	that	that	PRON
taxlaw-2816	412	10	the	the	DET
taxlaw-2816	412	11	court	court	NOUN
taxlaw-2816	412	12	has	have	AUX
taxlaw-2816	412	13	found	find	VERB
taxlaw-2816	412	14	not	not	PART
taxlaw-2816	412	15	to	to	PART
taxlaw-2816	412	16	require	require	VERB
taxlaw-2816	412	17	apportionment	apportionment	NOUN
taxlaw-2816	412	18	.	.	PUNCT
taxlaw-2816	413	1	in	in	ADP
taxlaw-2816	413	2	goldberg	goldberg	PROPN
taxlaw-2816	413	3	v.	v.	ADP
taxlaw-2816	413	4	sweet	sweet	ADJ
taxlaw-2816	413	5	,	,	PUNCT
taxlaw-2816	413	6	488	488	NUM
taxlaw-2816	413	7	u.s	u.s	PROPN
taxlaw-2816	413	8	.	.	PROPN
taxlaw-2816	413	9	252	252	NUM
taxlaw-2816	413	10	(	(	PUNCT
taxlaw-2816	413	11	1989	1989	NUM
taxlaw-2816	413	12	)	)	PUNCT
taxlaw-2816	413	13	,	,	PUNCT
taxlaw-2816	413	14	the	the	DET
taxlaw-2816	413	15	court	court	NOUN
taxlaw-2816	413	16	held	hold	VERB
taxlaw-2816	413	17	that	that	SCONJ
taxlaw-2816	413	18	illinois	illinois	PROPN
taxlaw-2816	413	19	’	'	PUNCT
taxlaw-2816	413	20	telecommunications	telecommunication	NOUN
taxlaw-2816	413	21	excise	excise	NOUN
taxlaw-2816	413	22	tax	tax	NOUN
taxlaw-2816	413	23	also	also	ADV
taxlaw-2816	413	24	did	do	AUX
taxlaw-2816	413	25	not	not	PART
taxlaw-2816	413	26	require	require	VERB
taxlaw-2816	413	27	apportionment	apportionment	NOUN
taxlaw-2816	413	28	.	.	PUNCT
taxlaw-2816	414	1	in	in	ADP
taxlaw-2816	414	2	reaching	reach	VERB
taxlaw-2816	414	3	that	that	DET
taxlaw-2816	414	4	holding	holding	NOUN
taxlaw-2816	414	5	,	,	PUNCT
taxlaw-2816	414	6	the	the	DET
taxlaw-2816	414	7	court	court	NOUN
taxlaw-2816	414	8	agreed	agree	VERB
taxlaw-2816	414	9	with	with	ADP
taxlaw-2816	414	10	illinois	illinois	PROPN
taxlaw-2816	414	11	that	that	SCONJ
taxlaw-2816	414	12	the	the	DET
taxlaw-2816	414	13	excise	excise	NOUN
taxlaw-2816	414	14	tax	tax	NOUN
taxlaw-2816	414	15	“	"	PUNCT
taxlaw-2816	414	16	has	have	VERB
taxlaw-2816	414	17	the	the	DET
taxlaw-2816	414	18	same	same	ADJ
taxlaw-2816	414	19	economic	economic	ADJ
taxlaw-2816	414	20	effect	effect	NOUN
taxlaw-2816	414	21	as	as	ADP
taxlaw-2816	414	22	a	a	DET
taxlaw-2816	414	23	sales	sale	NOUN
taxlaw-2816	414	24	tax	tax	NOUN
taxlaw-2816	414	25	.	.	PUNCT
taxlaw-2816	414	26	”	"	PUNCT
taxlaw-2816	415	1	i	i	PRON
taxlaw-2816	415	2	d.	d.	PROPN
taxlaw-2816	415	3	at	at	ADP
taxlaw-2816	415	4	262	262	NUM
taxlaw-2816	415	5	(	(	PUNCT
taxlaw-2816	415	6	“	"	PUNCT
taxlaw-2816	415	7	the	the	DET
taxlaw-2816	415	8	tax	tax	NOUN
taxlaw-2816	415	9	at	at	ADP
taxlaw-2816	415	10	issue	issue	NOUN
taxlaw-2816	415	11	has	have	AUX
taxlaw-2816	415	12	many	many	ADJ
taxlaw-2816	415	13	of	of	ADP
taxlaw-2816	415	14	the	the	DET
taxlaw-2816	415	15	characteristics	characteristic	NOUN
taxlaw-2816	415	16	of	of	ADP
taxlaw-2816	415	17	a	a	DET
taxlaw-2816	415	18	sales	sale	NOUN
taxlaw-2816	415	19	tax	tax	NOUN
taxlaw-2816	415	20	.	.	PUNCT
taxlaw-2816	415	21	”	"	PUNCT
taxlaw-2816	415	22	)	)	PUNCT
taxlaw-2816	415	23	.	.	PUNCT
taxlaw-2816	416	1	95	95	NUM
taxlaw-2816	416	2	quill	quill	PROPN
taxlaw-2816	416	3	corp	corp	PROPN
taxlaw-2816	416	4	.	.	PROPN
taxlaw-2816	417	1	v.	v.	PROPN
taxlaw-2816	417	2	n.	n.	PROPN
taxlaw-2816	417	3	d.	d.	PROPN
taxlaw-2816	418	1	ex	ex	PROPN
taxlaw-2816	419	1	rel	rel	PROPN
taxlaw-2816	419	2	.	.	PUNCT
taxlaw-2816	420	1	heitkamp	heitkamp	PROPN
taxlaw-2816	420	2	,	,	PUNCT
taxlaw-2816	420	3	504	504	NUM
taxlaw-2816	420	4	u.s	u.s	PROPN
taxlaw-2816	420	5	.	.	PROPN
taxlaw-2816	420	6	298	298	NUM
taxlaw-2816	420	7	,	,	PUNCT
taxlaw-2816	420	8	313	313	NUM
taxlaw-2816	420	9	n.6	n.6	NOUN
taxlaw-2816	420	10	(	(	PUNCT
taxlaw-2816	420	11	1992	1992	NUM
taxlaw-2816	420	12	)	)	PUNCT
taxlaw-2816	420	13	(	(	PUNCT
taxlaw-2816	420	14	quoting	quote	VERB
taxlaw-2816	420	15	national	national	ADJ
taxlaw-2816	420	16	bellas	bellas	PROPN
taxlaw-2816	420	17	hess	hess	PROPN
taxlaw-2816	420	18	,	,	PUNCT
taxlaw-2816	420	19	inc	inc	PROPN
taxlaw-2816	420	20	.	.	PROPN
taxlaw-2816	421	1	v.	v.	ADP
taxlaw-2816	421	2	dep’t	dep’t	NOUN
taxlaw-2816	421	3	of	of	ADP
taxlaw-2816	421	4	revenue	revenue	NOUN
taxlaw-2816	421	5	of	of	ADP
taxlaw-2816	421	6	ill	ill	PROPN
taxlaw-2816	421	7	.	.	PROPN
taxlaw-2816	421	8	,	,	PUNCT
taxlaw-2816	421	9	386	386	NUM
taxlaw-2816	421	10	u.s	u.s	PROPN
taxlaw-2816	421	11	.	.	PROPN
taxlaw-2816	421	12	753	753	NUM
taxlaw-2816	421	13	,	,	PUNCT
taxlaw-2816	421	14	759–60	759–60	NUM
taxlaw-2816	421	15	(	(	PUNCT
taxlaw-2816	421	16	1967	1967	NUM
taxlaw-2816	421	17	)	)	PUNCT
taxlaw-2816	421	18	)	)	PUNCT
taxlaw-2816	421	19	.	.	PUNCT
taxlaw-2816	422	1	96	96	NUM
taxlaw-2816	422	2	quill	quill	NOUN
taxlaw-2816	422	3	,	,	PUNCT
taxlaw-2816	422	4	504	504	NUM
taxlaw-2816	422	5	u.s	u.s	PROPN
taxlaw-2816	422	6	.	.	PROPN
taxlaw-2816	422	7	at	at	ADP
taxlaw-2816	422	8	317	317	NUM
taxlaw-2816	422	9	(	(	PUNCT
taxlaw-2816	422	10	“	"	PUNCT
taxlaw-2816	422	11	[	[	X
taxlaw-2816	422	12	t]he	t]he	ADV
taxlaw-2816	422	13	bellas	bellas	PROPN
taxlaw-2816	422	14	hess	hess	PROPN
taxlaw-2816	422	15	rule	rule	NOUN
taxlaw-2816	422	16	has	have	AUX
taxlaw-2816	422	17	engendered	engender	VERB
taxlaw-2816	422	18	substantial	substantial	ADJ
taxlaw-2816	422	19	reliance	reliance	NOUN
taxlaw-2816	422	20	and	and	CCONJ
taxlaw-2816	422	21	has	have	AUX
taxlaw-2816	422	22	become	become	VERB
taxlaw-2816	422	23	part	part	NOUN
taxlaw-2816	422	24	of	of	ADP
taxlaw-2816	422	25	the	the	DET
taxlaw-2816	422	26	basic	basic	ADJ
taxlaw-2816	422	27	framework	framework	NOUN
taxlaw-2816	422	28	of	of	ADP
taxlaw-2816	422	29	a	a	DET
taxlaw-2816	422	30	sizable	sizable	ADJ
taxlaw-2816	422	31	industry	industry	NOUN
taxlaw-2816	422	32	.	.	PUNCT
taxlaw-2816	422	33	”	"	PUNCT
taxlaw-2816	422	34	)	)	PUNCT
taxlaw-2816	422	35	.	.	PUNCT
taxlaw-2816	423	1	97	97	NUM
taxlaw-2816	423	2	a&f	a&f	PROPN
taxlaw-2816	423	3	trademark	trademark	NOUN
taxlaw-2816	423	4	,	,	PUNCT
taxlaw-2816	423	5	inc	inc	PROPN
taxlaw-2816	423	6	.	.	PROPN
taxlaw-2816	424	1	v.	v.	PROPN
taxlaw-2816	424	2	tolson	tolson	PROPN
taxlaw-2816	424	3	,	,	PUNCT
taxlaw-2816	424	4	605	605	NUM
taxlaw-2816	424	5	s.e.2d	s.e.2d	NUM
taxlaw-2816	424	6	187	187	NUM
taxlaw-2816	424	7	,	,	PUNCT
taxlaw-2816	424	8	195	195	NUM
taxlaw-2816	424	9	(	(	PUNCT
taxlaw-2816	424	10	n.c	n.c	PROPN
taxlaw-2816	424	11	.	.	PROPN
taxlaw-2816	424	12	ct	ct	PROPN
taxlaw-2816	424	13	.	.	PUNCT
taxlaw-2816	424	14	app	app	PROPN
taxlaw-2816	424	15	.	.	PROPN
taxlaw-2816	424	16	2004	2004	NUM
taxlaw-2816	424	17	)	)	PUNCT
taxlaw-2816	425	1	(	(	PUNCT
taxlaw-2816	425	2	quoting	quote	VERB
taxlaw-2816	425	3	kmart	kmart	PROPN
taxlaw-2816	425	4	props	props	PROPN
taxlaw-2816	425	5	,	,	PUNCT
taxlaw-2816	425	6	inc	inc	PROPN
taxlaw-2816	425	7	.	.	PROPN
taxlaw-2816	426	1	v.	v.	ADP
taxlaw-2816	426	2	taxation	taxation	NOUN
taxlaw-2816	426	3	and	and	CCONJ
taxlaw-2816	426	4	revenue	revenue	NOUN
taxlaw-2816	426	5	dep’t	dep’t	NOUN
taxlaw-2816	426	6	.	.	PUNCT
taxlaw-2816	427	1	of	of	ADP
taxlaw-2816	427	2	n.m	n.m	PROPN
taxlaw-2816	427	3	.	.	PROPN
taxlaw-2816	427	4	,	,	PUNCT
taxlaw-2816	427	5	139	139	NUM
taxlaw-2816	427	6	n.m	n.m	PROPN
taxlaw-2816	427	7	.	.	PROPN
taxlaw-2816	427	8	177	177	NUM
taxlaw-2816	427	9	,	,	PUNCT
taxlaw-2816	427	10	185	185	NUM
taxlaw-2816	427	11	(	(	PUNCT
taxlaw-2816	427	12	n.m	n.m	PROPN
taxlaw-2816	427	13	.	.	PROPN
taxlaw-2816	427	14	ct	ct	PROPN
taxlaw-2816	427	15	.	.	PUNCT
taxlaw-2816	427	16	app	app	PROPN
taxlaw-2816	427	17	.	.	PROPN
taxlaw-2816	427	18	2001	2001	NUM
taxlaw-2816	427	19	)	)	PUNCT
taxlaw-2816	427	20	)	)	PUNCT
taxlaw-2816	427	21	.	.	PUNCT
taxlaw-2816	428	1	98	98	NUM
taxlaw-2816	428	2	a&f	a&f	PROPN
taxlaw-2816	428	3	trademark	trademark	NOUN
taxlaw-2816	428	4	,	,	PUNCT
taxlaw-2816	428	5	605	605	NUM
taxlaw-2816	428	6	s.e.2d	s.e.2d	NOUN
taxlaw-2816	428	7	at	at	ADP
taxlaw-2816	428	8	194	194	NUM
taxlaw-2816	428	9	(	(	PUNCT
taxlaw-2816	428	10	“	"	PUNCT
taxlaw-2816	428	11	[	[	X
taxlaw-2816	428	12	s]ince	s]ince	NOUN
taxlaw-2816	428	13	the	the	DET
taxlaw-2816	428	14	physical	physical	ADJ
taxlaw-2816	428	15	-	-	PUNCT
taxlaw-2816	428	16	presence	presence	NOUN
taxlaw-2816	428	17	requirement	requirement	NOUN
taxlaw-2816	428	18	has	have	AUX
taxlaw-2816	428	19	never	never	ADV
taxlaw-2816	428	20	been	be	AUX
taxlaw-2816	428	21	established	establish	VERB
taxlaw-2816	428	22	by	by	ADP
taxlaw-2816	428	23	judicial	judicial	ADJ
taxlaw-2816	428	24	precedent	precedent	NOUN
taxlaw-2816	428	25	for	for	ADP
taxlaw-2816	428	26	other	other	ADJ
taxlaw-2816	428	27	forms	form	NOUN
taxlaw-2816	428	28	of	of	ADP
taxlaw-2816	428	29	taxation	taxation	NOUN
taxlaw-2816	428	30	[	[	X
taxlaw-2816	428	31	than	than	ADP
taxlaw-2816	428	32	the	the	DET
taxlaw-2816	428	33	sales	sale	NOUN
taxlaw-2816	428	34	tax	tax	NOUN
taxlaw-2816	428	35	]	]	PUNCT
taxlaw-2816	428	36	.	.	PUNCT
taxlaw-2816	428	37	.	.	PUNCT
taxlaw-2816	429	1	.	.	PUNCT
taxlaw-2816	430	1	,	,	PUNCT
taxlaw-2816	430	2	we	we	PRON
taxlaw-2816	430	3	156	156	NUM
taxlaw-2816	430	4	columbia	columbia	PROPN
taxlaw-2816	430	5	journal	journal	PROPN
taxlaw-2816	430	6	of	of	ADP
taxlaw-2816	430	7	tax	tax	NOUN
taxlaw-2816	430	8	law	law	NOUN
taxlaw-2816	430	9	[	[	X
taxlaw-2816	430	10	vol	vol	NOUN
taxlaw-2816	430	11	.	.	PUNCT
taxlaw-2816	431	1	4:136	4:136	NUM
taxlaw-2816	431	2	in	in	ADP
taxlaw-2816	431	3	the	the	DET
taxlaw-2816	431	4	apportionment	apportionment	ADJ
taxlaw-2816	431	5	context	context	NOUN
taxlaw-2816	431	6	,	,	PUNCT
taxlaw-2816	431	7	the	the	DET
taxlaw-2816	431	8	court	court	NOUN
taxlaw-2816	431	9	’s	’s	PART
taxlaw-2816	431	10	decision	decision	NOUN
taxlaw-2816	431	11	to	to	PART
taxlaw-2816	431	12	require	require	VERB
taxlaw-2816	431	13	apportionment	apportionment	NOUN
taxlaw-2816	431	14	for	for	ADP
taxlaw-2816	431	15	the	the	DET
taxlaw-2816	431	16	gross	gross	ADJ
taxlaw-2816	431	17	receipts	receipt	NOUN
taxlaw-2816	431	18	tax	tax	NOUN
taxlaw-2816	431	19	but	but	CCONJ
taxlaw-2816	431	20	not	not	PART
taxlaw-2816	431	21	for	for	ADP
taxlaw-2816	431	22	the	the	DET
taxlaw-2816	431	23	sales	sale	NOUN
taxlaw-2816	431	24	tax	tax	NOUN
taxlaw-2816	431	25	turned	turn	VERB
taxlaw-2816	431	26	primarily	primarily	ADV
taxlaw-2816	431	27	on	on	ADP
taxlaw-2816	431	28	concern	concern	NOUN
taxlaw-2816	431	29	over	over	ADP
taxlaw-2816	431	30	the	the	DET
taxlaw-2816	431	31	potential	potential	NOUN
taxlaw-2816	431	32	for	for	ADP
taxlaw-2816	431	33	duplicative	duplicative	ADJ
taxlaw-2816	431	34	taxation	taxation	NOUN
taxlaw-2816	431	35	with	with	ADP
taxlaw-2816	431	36	the	the	DET
taxlaw-2816	431	37	former	former	ADJ
taxlaw-2816	431	38	tax	tax	NOUN
taxlaw-2816	431	39	but	but	CCONJ
taxlaw-2816	431	40	not	not	PART
taxlaw-2816	431	41	with	with	ADP
taxlaw-2816	431	42	the	the	DET
taxlaw-2816	431	43	latter.99	latter.99	NOUN
taxlaw-2816	431	44	because	because	SCONJ
taxlaw-2816	431	45	oklahoma	oklahoma	PROPN
taxlaw-2816	431	46	was	be	AUX
taxlaw-2816	431	47	the	the	DET
taxlaw-2816	431	48	only	only	ADJ
taxlaw-2816	431	49	state	state	NOUN
taxlaw-2816	431	50	in	in	ADP
taxlaw-2816	431	51	which	which	PRON
taxlaw-2816	431	52	the	the	DET
taxlaw-2816	431	53	sale	sale	NOUN
taxlaw-2816	431	54	of	of	ADP
taxlaw-2816	431	55	the	the	DET
taxlaw-2816	431	56	bus	bus	NOUN
taxlaw-2816	431	57	tickets	ticket	NOUN
taxlaw-2816	431	58	and	and	CCONJ
taxlaw-2816	431	59	provision	provision	NOUN
taxlaw-2816	431	60	of	of	ADP
taxlaw-2816	431	61	some	some	PRON
taxlaw-2816	431	62	of	of	ADP
taxlaw-2816	431	63	the	the	DET
taxlaw-2816	431	64	services	service	NOUN
taxlaw-2816	431	65	related	relate	VERB
taxlaw-2816	431	66	to	to	ADP
taxlaw-2816	431	67	that	that	DET
taxlaw-2816	431	68	sale	sale	NOUN
taxlaw-2816	431	69	occurred	occur	VERB
taxlaw-2816	431	70	,	,	PUNCT
taxlaw-2816	431	71	the	the	DET
taxlaw-2816	431	72	court	court	NOUN
taxlaw-2816	431	73	found	find	VERB
taxlaw-2816	431	74	that	that	SCONJ
taxlaw-2816	431	75	oklahoma	oklahoma	PROPN
taxlaw-2816	431	76	was	be	AUX
taxlaw-2816	431	77	also	also	ADV
taxlaw-2816	431	78	the	the	DET
taxlaw-2816	431	79	only	only	ADJ
taxlaw-2816	431	80	state	state	NOUN
taxlaw-2816	431	81	that	that	PRON
taxlaw-2816	431	82	could	could	AUX
taxlaw-2816	431	83	legitimately	legitimately	ADV
taxlaw-2816	431	84	apply	apply	VERB
taxlaw-2816	431	85	its	its	PRON
taxlaw-2816	431	86	sales	sale	NOUN
taxlaw-2816	431	87	tax	tax	NOUN
taxlaw-2816	431	88	to	to	ADP
taxlaw-2816	431	89	the	the	DET
taxlaw-2816	431	90	transaction	transaction	NOUN
taxlaw-2816	431	91	in	in	ADP
taxlaw-2816	431	92	jefferson	jefferson	PROPN
taxlaw-2816	431	93	lines.100	lines.100	PROPN
taxlaw-2816	431	94	in	in	ADP
taxlaw-2816	431	95	contrast	contrast	NOUN
taxlaw-2816	431	96	,	,	PUNCT
taxlaw-2816	431	97	the	the	DET
taxlaw-2816	431	98	court	court	NOUN
taxlaw-2816	431	99	in	in	ADP
taxlaw-2816	431	100	central	central	ADJ
taxlaw-2816	431	101	greyhound	greyhound	NOUN
taxlaw-2816	431	102	acknowledged	acknowledge	VERB
taxlaw-2816	431	103	that	that	SCONJ
taxlaw-2816	431	104	,	,	PUNCT
taxlaw-2816	431	105	because	because	SCONJ
taxlaw-2816	431	106	a	a	DET
taxlaw-2816	431	107	share	share	NOUN
taxlaw-2816	431	108	of	of	ADP
taxlaw-2816	431	109	the	the	DET
taxlaw-2816	431	110	receipts	receipt	NOUN
taxlaw-2816	431	111	were	be	AUX
taxlaw-2816	431	112	attributable	attributable	ADJ
taxlaw-2816	431	113	to	to	ADP
taxlaw-2816	431	114	bus	bus	NOUN
taxlaw-2816	431	115	services	service	NOUN
taxlaw-2816	431	116	provided	provide	VERB
taxlaw-2816	431	117	in	in	ADP
taxlaw-2816	431	118	pennsylvania	pennsylvania	PROPN
taxlaw-2816	431	119	and	and	CCONJ
taxlaw-2816	431	120	new	new	PROPN
taxlaw-2816	431	121	jersey	jersey	PROPN
taxlaw-2816	431	122	,	,	PUNCT
taxlaw-2816	431	123	those	those	DET
taxlaw-2816	431	124	states	state	NOUN
taxlaw-2816	431	125	could	could	AUX
taxlaw-2816	431	126	rightfully	rightfully	ADV
taxlaw-2816	431	127	apply	apply	VERB
taxlaw-2816	431	128	their	their	PRON
taxlaw-2816	431	129	own	own	ADJ
taxlaw-2816	431	130	gross	gross	ADJ
taxlaw-2816	431	131	receipts	receipt	NOUN
taxlaw-2816	431	132	taxes	taxis	NOUN
taxlaw-2816	431	133	to	to	ADP
taxlaw-2816	431	134	the	the	DET
taxlaw-2816	431	135	bus	bus	NOUN
taxlaw-2816	431	136	ticket	ticket	NOUN
taxlaw-2816	431	137	sales	sale	NOUN
taxlaw-2816	431	138	in	in	ADP
taxlaw-2816	431	139	question	question	NOUN
taxlaw-2816	431	140	in	in	ADP
taxlaw-2816	431	141	central	central	ADJ
taxlaw-2816	431	142	greyhound.101	greyhound.101	NOUN
taxlaw-2816	431	143	this	this	PRON
taxlaw-2816	431	144	would	would	AUX
taxlaw-2816	431	145	,	,	PUNCT
taxlaw-2816	431	146	of	of	ADP
taxlaw-2816	431	147	course	course	NOUN
taxlaw-2816	431	148	,	,	PUNCT
taxlaw-2816	431	149	result	result	VERB
taxlaw-2816	431	150	in	in	ADP
taxlaw-2816	431	151	duplicate	duplicate	ADJ
taxlaw-2816	431	152	taxation	taxation	NOUN
taxlaw-2816	431	153	if	if	SCONJ
taxlaw-2816	431	154	new	new	PROPN
taxlaw-2816	431	155	york	york	PROPN
taxlaw-2816	431	156	were	be	AUX
taxlaw-2816	431	157	permitted	permit	VERB
taxlaw-2816	431	158	to	to	PART
taxlaw-2816	431	159	apply	apply	VERB
taxlaw-2816	431	160	its	its	PRON
taxlaw-2816	431	161	gross	gross	ADJ
taxlaw-2816	431	162	receipts	receipt	NOUN
taxlaw-2816	431	163	tax	tax	NOUN
taxlaw-2816	431	164	to	to	ADP
taxlaw-2816	431	165	the	the	DET
taxlaw-2816	431	166	full	full	ADJ
taxlaw-2816	431	167	sales	sale	NOUN
taxlaw-2816	431	168	price	price	NOUN
taxlaw-2816	431	169	of	of	ADP
taxlaw-2816	431	170	the	the	DET
taxlaw-2816	431	171	bus	bus	NOUN
taxlaw-2816	431	172	tickets	ticket	NOUN
taxlaw-2816	431	173	.	.	PUNCT
taxlaw-2816	432	1	none	none	NOUN
taxlaw-2816	432	2	of	of	ADP
taxlaw-2816	432	3	the	the	DET
taxlaw-2816	432	4	decisions	decision	NOUN
taxlaw-2816	432	5	—	—	PUNCT
taxlaw-2816	432	6	bellas	bellas	PROPN
taxlaw-2816	432	7	hess	hess	PROPN
taxlaw-2816	432	8	,	,	PUNCT
taxlaw-2816	432	9	quill	quill	NOUN
taxlaw-2816	432	10	,	,	PUNCT
taxlaw-2816	432	11	the	the	DET
taxlaw-2816	432	12	state	state	NOUN
taxlaw-2816	432	13	court	court	NOUN
taxlaw-2816	432	14	cases	case	NOUN
taxlaw-2816	432	15	addressing	address	VERB
taxlaw-2816	432	16	the	the	DET
taxlaw-2816	432	17	nexus	nexus	NOUN
taxlaw-2816	432	18	standard	standard	NOUN
taxlaw-2816	432	19	for	for	ADP
taxlaw-2816	432	20	the	the	DET
taxlaw-2816	432	21	corporate	corporate	ADJ
taxlaw-2816	432	22	income	income	NOUN
taxlaw-2816	432	23	tax	tax	NOUN
taxlaw-2816	432	24	,	,	PUNCT
taxlaw-2816	432	25	central	central	ADJ
taxlaw-2816	432	26	greyhound	greyhound	NOUN
taxlaw-2816	432	27	,	,	PUNCT
taxlaw-2816	432	28	or	or	CCONJ
taxlaw-2816	432	29	jefferson	jefferson	PROPN
taxlaw-2816	432	30	lines	line	NOUN
taxlaw-2816	432	31	—	—	PUNCT
taxlaw-2816	432	32	discussed	discuss	VERB
taxlaw-2816	432	33	the	the	DET
taxlaw-2816	432	34	theoretical	theoretical	ADJ
taxlaw-2816	432	35	foundations	foundation	NOUN
taxlaw-2816	432	36	for	for	ADP
taxlaw-2816	432	37	the	the	DET
taxlaw-2816	432	38	taxes	taxis	NOUN
taxlaw-2816	432	39	at	at	ADP
taxlaw-2816	432	40	issue	issue	NOUN
taxlaw-2816	432	41	or	or	CCONJ
taxlaw-2816	432	42	whether	whether	SCONJ
taxlaw-2816	432	43	those	those	DET
taxlaw-2816	432	44	foundations	foundation	NOUN
taxlaw-2816	432	45	support	support	VERB
taxlaw-2816	432	46	different	different	ADJ
taxlaw-2816	432	47	treatment	treatment	NOUN
taxlaw-2816	432	48	of	of	ADP
taxlaw-2816	432	49	the	the	DET
taxlaw-2816	432	50	taxes	taxis	NOUN
taxlaw-2816	432	51	.	.	PUNCT
taxlaw-2816	433	1	such	such	DET
taxlaw-2816	433	2	a	a	DET
taxlaw-2816	433	3	discussion	discussion	NOUN
taxlaw-2816	433	4	is	be	AUX
taxlaw-2816	433	5	warranted	warrant	VERB
taxlaw-2816	433	6	,	,	PUNCT
taxlaw-2816	433	7	however	however	ADV
taxlaw-2816	433	8	,	,	PUNCT
taxlaw-2816	433	9	for	for	ADP
taxlaw-2816	433	10	several	several	ADJ
taxlaw-2816	433	11	reasons	reason	NOUN
taxlaw-2816	433	12	.	.	PUNCT
taxlaw-2816	434	1	first	first	ADV
taxlaw-2816	434	2	,	,	PUNCT
taxlaw-2816	434	3	in	in	ADP
taxlaw-2816	434	4	assessing	assess	VERB
taxlaw-2816	434	5	judicial	judicial	ADJ
taxlaw-2816	434	6	rules	rule	NOUN
taxlaw-2816	434	7	such	such	ADJ
taxlaw-2816	434	8	as	as	ADP
taxlaw-2816	434	9	the	the	DET
taxlaw-2816	434	10	substantial	substantial	ADJ
taxlaw-2816	434	11	nexus	nexus	NOUN
taxlaw-2816	434	12	rules	rule	NOUN
taxlaw-2816	434	13	relating	relate	VERB
taxlaw-2816	434	14	to	to	ADP
taxlaw-2816	434	15	the	the	DET
taxlaw-2816	434	16	sales	sale	NOUN
taxlaw-2816	434	17	tax	tax	NOUN
taxlaw-2816	434	18	and	and	CCONJ
taxlaw-2816	434	19	the	the	DET
taxlaw-2816	434	20	corporate	corporate	ADJ
taxlaw-2816	434	21	income	income	NOUN
taxlaw-2816	434	22	tax	tax	NOUN
taxlaw-2816	434	23	,	,	PUNCT
taxlaw-2816	434	24	it	it	PRON
taxlaw-2816	434	25	only	only	ADV
taxlaw-2816	434	26	makes	make	VERB
taxlaw-2816	434	27	sense	sense	NOUN
taxlaw-2816	434	28	to	to	PART
taxlaw-2816	434	29	ask	ask	VERB
taxlaw-2816	434	30	whether	whether	SCONJ
taxlaw-2816	434	31	those	those	DET
taxlaw-2816	434	32	rules	rule	NOUN
taxlaw-2816	434	33	are	be	AUX
taxlaw-2816	434	34	consistent	consistent	ADJ
taxlaw-2816	434	35	with	with	ADP
taxlaw-2816	434	36	the	the	DET
taxlaw-2816	434	37	theories	theory	NOUN
taxlaw-2816	434	38	underlying	underlie	VERB
taxlaw-2816	434	39	the	the	DET
taxlaw-2816	434	40	taxes	taxis	NOUN
taxlaw-2816	434	41	involved	involve	VERB
taxlaw-2816	434	42	.	.	PUNCT
taxlaw-2816	435	1	second	second	ADJ
taxlaw-2816	435	2	,	,	PUNCT
taxlaw-2816	435	3	technological	technological	ADJ
taxlaw-2816	435	4	and	and	CCONJ
taxlaw-2816	435	5	legal	legal	ADJ
taxlaw-2816	435	6	changes	change	NOUN
taxlaw-2816	435	7	may	may	AUX
taxlaw-2816	435	8	now	now	ADV
taxlaw-2816	435	9	render	render	VERB
taxlaw-2816	435	10	obsolete	obsolete	ADJ
taxlaw-2816	435	11	some	some	PRON
taxlaw-2816	435	12	of	of	ADP
taxlaw-2816	435	13	the	the	DET
taxlaw-2816	435	14	judicial	judicial	ADJ
taxlaw-2816	435	15	rationale	rationale	NOUN
taxlaw-2816	435	16	for	for	ADP
taxlaw-2816	435	17	the	the	DET
taxlaw-2816	435	18	different	different	ADJ
taxlaw-2816	435	19	treatment	treatment	NOUN
taxlaw-2816	435	20	given	give	VERB
taxlaw-2816	435	21	to	to	ADP
taxlaw-2816	435	22	the	the	DET
taxlaw-2816	435	23	sales	sale	NOUN
taxlaw-2816	435	24	tax	tax	NOUN
taxlaw-2816	435	25	and	and	CCONJ
taxlaw-2816	435	26	the	the	DET
taxlaw-2816	435	27	corporate	corporate	ADJ
taxlaw-2816	435	28	income	income	NOUN
taxlaw-2816	435	29	tax	tax	NOUN
taxlaw-2816	435	30	in	in	ADP
taxlaw-2816	435	31	earlier	early	ADJ
taxlaw-2816	435	32	jurisprudence.102	jurisprudence.102	NOUN
taxlaw-2816	435	33	for	for	ADP
taxlaw-2816	435	34	example	example	NOUN
taxlaw-2816	435	35	,	,	PUNCT
taxlaw-2816	435	36	the	the	DET
taxlaw-2816	435	37	court	court	NOUN
taxlaw-2816	435	38	would	would	AUX
taxlaw-2816	435	39	almost	almost	ADV
taxlaw-2816	435	40	certainly	certainly	ADV
taxlaw-2816	435	41	need	need	VERB
taxlaw-2816	435	42	to	to	PART
taxlaw-2816	435	43	reconsider	reconsider	VERB
taxlaw-2816	435	44	the	the	DET
taxlaw-2816	435	45	burden	burden	NOUN
taxlaw-2816	435	46	argument	argument	NOUN
taxlaw-2816	435	47	relied	rely	VERB
taxlaw-2816	435	48	on	on	ADP
taxlaw-2816	435	49	so	so	ADV
taxlaw-2816	435	50	heavily	heavily	ADV
taxlaw-2816	435	51	in	in	ADP
taxlaw-2816	435	52	bellas	bellas	PROPN
taxlaw-2816	435	53	hess	hess	PROPN
taxlaw-2816	435	54	—	—	PUNCT
taxlaw-2816	435	55	and	and	CCONJ
taxlaw-2816	435	56	carried	carry	VERB
taxlaw-2816	435	57	forward	forward	ADV
taxlaw-2816	435	58	,	,	PUNCT
taxlaw-2816	435	59	though	though	SCONJ
taxlaw-2816	435	60	relied	rely	VERB
taxlaw-2816	435	61	on	on	ADP
taxlaw-2816	435	62	to	to	ADP
taxlaw-2816	435	63	a	a	DET
taxlaw-2816	435	64	lesser	less	ADJ
taxlaw-2816	435	65	degree	degree	NOUN
taxlaw-2816	435	66	,	,	PUNCT
taxlaw-2816	435	67	in	in	ADP
taxlaw-2816	435	68	quill	quill	NOUN
taxlaw-2816	435	69	—	—	PUNCT
taxlaw-2816	435	70	if	if	SCONJ
taxlaw-2816	435	71	it	it	PRON
taxlaw-2816	435	72	heard	hear	VERB
taxlaw-2816	435	73	a	a	DET
taxlaw-2816	435	74	comparable	comparable	ADJ
taxlaw-2816	435	75	case	case	NOUN
taxlaw-2816	435	76	today.103	today.103	NOUN
taxlaw-2816	435	77	since	since	SCONJ
taxlaw-2816	435	78	dismiss	dismiss	VERB
taxlaw-2816	435	79	the	the	DET
taxlaw-2816	435	80	possibility	possibility	NOUN
taxlaw-2816	435	81	that	that	SCONJ
taxlaw-2816	435	82	analogous	analogous	ADJ
taxlaw-2816	435	83	substantial	substantial	ADJ
taxlaw-2816	435	84	reliance	reliance	NOUN
taxlaw-2816	435	85	,	,	PUNCT
taxlaw-2816	435	86	as	as	SCONJ
taxlaw-2816	435	87	contemplated	contemplate	VERB
taxlaw-2816	435	88	in	in	ADP
taxlaw-2816	435	89	quill	quill	NOUN
taxlaw-2816	435	90	,	,	PUNCT
taxlaw-2816	435	91	exists	exist	VERB
taxlaw-2816	435	92	in	in	ADP
taxlaw-2816	435	93	this	this	DET
taxlaw-2816	435	94	case	case	NOUN
taxlaw-2816	435	95	.	.	PUNCT
taxlaw-2816	435	96	”	"	PUNCT
taxlaw-2816	435	97	)	)	PUNCT
taxlaw-2816	435	98	.	.	PUNCT
taxlaw-2816	436	1	99	99	NUM
taxlaw-2816	436	2	see	see	VERB
taxlaw-2816	436	3	central	central	ADJ
taxlaw-2816	436	4	greyhound	greyhound	NOUN
taxlaw-2816	436	5	lines	line	NOUN
taxlaw-2816	436	6	of	of	ADP
taxlaw-2816	436	7	n.y	n.y	PROPN
taxlaw-2816	436	8	.	.	PROPN
taxlaw-2816	437	1	v.	v.	ADP
taxlaw-2816	437	2	mealey	mealey	PROPN
taxlaw-2816	437	3	334	334	NUM
taxlaw-2816	437	4	u.s	u.s	PROPN
taxlaw-2816	437	5	.	.	PROPN
taxlaw-2816	437	6	653	653	NUM
taxlaw-2816	437	7	,	,	PUNCT
taxlaw-2816	437	8	662	662	NUM
taxlaw-2816	437	9	(	(	PUNCT
taxlaw-2816	437	10	1948	1948	NUM
taxlaw-2816	437	11	)	)	PUNCT
taxlaw-2816	437	12	(	(	PUNCT
taxlaw-2816	437	13	“	"	PUNCT
taxlaw-2816	437	14	if	if	SCONJ
taxlaw-2816	437	15	new	new	PROPN
taxlaw-2816	437	16	jersey	jersey	PROPN
taxlaw-2816	437	17	and	and	CCONJ
taxlaw-2816	437	18	pennsylvania	pennsylvania	PROPN
taxlaw-2816	437	19	could	could	AUX
taxlaw-2816	437	20	claim	claim	VERB
taxlaw-2816	437	21	their	their	PRON
taxlaw-2816	437	22	right	right	NOUN
taxlaw-2816	437	23	to	to	PART
taxlaw-2816	437	24	make	make	VERB
taxlaw-2816	437	25	appropriately	appropriately	ADV
taxlaw-2816	437	26	apportioned	apportion	VERB
taxlaw-2816	437	27	claims	claim	NOUN
taxlaw-2816	437	28	against	against	ADP
taxlaw-2816	437	29	that	that	DET
taxlaw-2816	437	30	substantial	substantial	ADJ
taxlaw-2816	437	31	part	part	NOUN
taxlaw-2816	437	32	of	of	ADP
taxlaw-2816	437	33	the	the	DET
taxlaw-2816	437	34	business	business	NOUN
taxlaw-2816	437	35	of	of	ADP
taxlaw-2816	437	36	appellant	appellant	NOUN
taxlaw-2816	437	37	to	to	ADP
taxlaw-2816	437	38	which	which	PRON
taxlaw-2816	437	39	they	they	PRON
taxlaw-2816	437	40	afford	afford	VERB
taxlaw-2816	437	41	protection	protection	NOUN
taxlaw-2816	437	42	,	,	PUNCT
taxlaw-2816	437	43	we	we	PRON
taxlaw-2816	437	44	do	do	AUX
taxlaw-2816	437	45	not	not	PART
taxlaw-2816	437	46	see	see	VERB
taxlaw-2816	437	47	how	how	SCONJ
taxlaw-2816	437	48	on	on	ADP
taxlaw-2816	437	49	principle	principle	NOUN
taxlaw-2816	437	50	and	and	CCONJ
taxlaw-2816	437	51	in	in	ADP
taxlaw-2816	437	52	precedent	precedent	NOUN
taxlaw-2816	437	53	such	such	DET
taxlaw-2816	437	54	a	a	DET
taxlaw-2816	437	55	claim	claim	NOUN
taxlaw-2816	437	56	could	could	AUX
taxlaw-2816	437	57	be	be	AUX
taxlaw-2816	437	58	denied	deny	VERB
taxlaw-2816	437	59	.	.	PUNCT
taxlaw-2816	437	60	”	"	PUNCT
taxlaw-2816	437	61	)	)	PUNCT
taxlaw-2816	437	62	;	;	PUNCT
taxlaw-2816	438	1	okla	okla	NOUN
taxlaw-2816	438	2	.	.	PUNCT
taxlaw-2816	439	1	tax	tax	NOUN
taxlaw-2816	439	2	comm’n	comm’n	NOUN
taxlaw-2816	439	3	v.	v.	ADP
taxlaw-2816	439	4	jefferson	jefferson	PROPN
taxlaw-2816	439	5	lines	lines	PROPN
taxlaw-2816	439	6	,	,	PUNCT
taxlaw-2816	439	7	inc	inc	PROPN
taxlaw-2816	439	8	.	.	PROPN
taxlaw-2816	439	9	,	,	PUNCT
taxlaw-2816	439	10	514	514	NUM
taxlaw-2816	440	1	u.s	u.s	PROPN
taxlaw-2816	440	2	.	.	PROPN
taxlaw-2816	440	3	175	175	NUM
taxlaw-2816	440	4	,	,	PUNCT
taxlaw-2816	440	5	190	190	NUM
taxlaw-2816	440	6	(	(	PUNCT
taxlaw-2816	440	7	1995	1995	NUM
taxlaw-2816	440	8	)	)	PUNCT
taxlaw-2816	440	9	(	(	PUNCT
taxlaw-2816	440	10	“	"	PUNCT
taxlaw-2816	440	11	the	the	DET
taxlaw-2816	440	12	taxable	taxable	ADJ
taxlaw-2816	440	13	event	event	NOUN
taxlaw-2816	440	14	comprises	comprise	VERB
taxlaw-2816	440	15	agreement	agreement	NOUN
taxlaw-2816	440	16	,	,	PUNCT
taxlaw-2816	440	17	payment	payment	NOUN
taxlaw-2816	440	18	,	,	PUNCT
taxlaw-2816	440	19	and	and	CCONJ
taxlaw-2816	440	20	delivery	delivery	NOUN
taxlaw-2816	440	21	of	of	ADP
taxlaw-2816	440	22	some	some	PRON
taxlaw-2816	440	23	of	of	ADP
taxlaw-2816	440	24	the	the	DET
taxlaw-2816	440	25	services	service	NOUN
taxlaw-2816	440	26	in	in	ADP
taxlaw-2816	440	27	the	the	DET
taxlaw-2816	440	28	taxing	tax	VERB
taxlaw-2816	440	29	state	state	NOUN
taxlaw-2816	440	30	;	;	PUNCT
taxlaw-2816	440	31	no	no	DET
taxlaw-2816	440	32	other	other	ADJ
taxlaw-2816	440	33	state	state	NOUN
taxlaw-2816	440	34	can	can	AUX
taxlaw-2816	440	35	claim	claim	VERB
taxlaw-2816	440	36	to	to	PART
taxlaw-2816	440	37	be	be	AUX
taxlaw-2816	440	38	the	the	DET
taxlaw-2816	440	39	site	site	NOUN
taxlaw-2816	440	40	of	of	ADP
taxlaw-2816	440	41	the	the	DET
taxlaw-2816	440	42	same	same	ADJ
taxlaw-2816	440	43	combination	combination	NOUN
taxlaw-2816	440	44	.	.	PUNCT
taxlaw-2816	440	45	”	"	PUNCT
taxlaw-2816	440	46	)	)	PUNCT
taxlaw-2816	440	47	.	.	PUNCT
taxlaw-2816	441	1	100	100	NUM
taxlaw-2816	441	2	jefferson	jefferson	PROPN
taxlaw-2816	441	3	lines	line	NOUN
taxlaw-2816	441	4	,	,	PUNCT
taxlaw-2816	441	5	514	514	NUM
taxlaw-2816	441	6	u.s	u.s	PROPN
taxlaw-2816	441	7	.	.	PROPN
taxlaw-2816	441	8	at	at	ADP
taxlaw-2816	441	9	191	191	NUM
taxlaw-2816	441	10	.	.	PUNCT
taxlaw-2816	442	1	moreover	moreover	ADV
taxlaw-2816	442	2	,	,	PUNCT
taxlaw-2816	442	3	because	because	SCONJ
taxlaw-2816	442	4	every	every	DET
taxlaw-2816	442	5	state	state	NOUN
taxlaw-2816	442	6	with	with	ADP
taxlaw-2816	442	7	a	a	DET
taxlaw-2816	442	8	use	use	NOUN
taxlaw-2816	442	9	tax	tax	NOUN
taxlaw-2816	442	10	provides	provide	VERB
taxlaw-2816	442	11	a	a	DET
taxlaw-2816	442	12	credit	credit	NOUN
taxlaw-2816	442	13	for	for	ADP
taxlaw-2816	442	14	sales	sale	NOUN
taxlaw-2816	442	15	tax	tax	NOUN
taxlaw-2816	442	16	paid	pay	VERB
taxlaw-2816	442	17	in	in	ADP
taxlaw-2816	442	18	any	any	DET
taxlaw-2816	442	19	other	other	ADJ
taxlaw-2816	442	20	states	state	NOUN
taxlaw-2816	442	21	,	,	PUNCT
taxlaw-2816	442	22	none	none	NOUN
taxlaw-2816	442	23	of	of	ADP
taxlaw-2816	442	24	the	the	DET
taxlaw-2816	442	25	other	other	ADJ
taxlaw-2816	442	26	states	state	NOUN
taxlaw-2816	442	27	through	through	ADP
taxlaw-2816	442	28	which	which	PRON
taxlaw-2816	442	29	the	the	DET
taxlaw-2816	442	30	jefferson	jefferson	PROPN
taxlaw-2816	442	31	lines	lines	PROPN
taxlaw-2816	442	32	bus	bus	NOUN
taxlaw-2816	442	33	passed	pass	VERB
taxlaw-2816	442	34	could	could	AUX
taxlaw-2816	442	35	apply	apply	VERB
taxlaw-2816	442	36	their	their	PRON
taxlaw-2816	442	37	use	use	NOUN
taxlaw-2816	442	38	tax	tax	NOUN
taxlaw-2816	442	39	to	to	ADP
taxlaw-2816	442	40	the	the	DET
taxlaw-2816	442	41	ticket	ticket	NOUN
taxlaw-2816	442	42	purchase	purchase	NOUN
taxlaw-2816	442	43	.	.	PUNCT
taxlaw-2816	443	1	101	101	NUM
taxlaw-2816	443	2	central	central	ADJ
taxlaw-2816	443	3	greyhound	greyhound	NOUN
taxlaw-2816	443	4	,	,	PUNCT
taxlaw-2816	443	5	334	334	NUM
taxlaw-2816	443	6	u.s	u.s	PROPN
taxlaw-2816	443	7	.	.	PROPN
taxlaw-2816	443	8	at	at	ADP
taxlaw-2816	443	9	662	662	NUM
taxlaw-2816	443	10	.	.	PUNCT
taxlaw-2816	443	11	102	102	NUM
taxlaw-2816	443	12	see	see	NOUN
taxlaw-2816	443	13	infra	infra	NOUN
taxlaw-2816	443	14	section	section	NOUN
taxlaw-2816	443	15	ii.c	ii.c	VERB
taxlaw-2816	443	16	.	.	PUNCT
taxlaw-2816	444	1	103	103	NUM
taxlaw-2816	444	2	see	see	VERB
taxlaw-2816	444	3	waltreese	waltreese	PROPN
taxlaw-2816	444	4	carroll	carroll	PROPN
taxlaw-2816	444	5	,	,	PUNCT
taxlaw-2816	444	6	tax	tax	NOUN
taxlaw-2816	444	7	academics	academic	NOUN
taxlaw-2816	444	8	diverge	diverge	VERB
taxlaw-2816	444	9	on	on	ADP
taxlaw-2816	444	10	constitutionality	constitutionality	NOUN
taxlaw-2816	444	11	of	of	ADP
taxlaw-2816	444	12	colorado	colorado	PROPN
taxlaw-2816	444	13	’s	’s	PART
taxlaw-2816	444	14	“	"	PUNCT
taxlaw-2816	444	15	amazon	amazon	NOUN
taxlaw-2816	444	16	”	"	PUNCT
taxlaw-2816	444	17	law	law	NOUN
taxlaw-2816	444	18	,	,	PUNCT
taxlaw-2816	444	19	2012	2012	NUM
taxlaw-2816	444	20	st	st	PROPN
taxlaw-2816	444	21	.	.	PROPN
taxlaw-2816	444	22	tax	tax	PROPN
taxlaw-2816	444	23	today	today	NOUN
taxlaw-2816	444	24	128	128	NUM
taxlaw-2816	444	25	-	-	SYM
taxlaw-2816	444	26	1	1	NUM
taxlaw-2816	444	27	(	(	PUNCT
taxlaw-2816	444	28	july	july	PROPN
taxlaw-2816	444	29	3	3	NUM
taxlaw-2816	444	30	,	,	PUNCT
taxlaw-2816	444	31	2012	2012	NUM
taxlaw-2816	444	32	)	)	PUNCT
taxlaw-2816	444	33	(	(	PUNCT
taxlaw-2816	444	34	quoting	quote	VERB
taxlaw-2816	444	35	professor	professor	NOUN
taxlaw-2816	444	36	edward	edward	PROPN
taxlaw-2816	444	37	zelinsky	zelinsky	PROPN
taxlaw-2816	444	38	as	as	ADP
taxlaw-2816	444	39	stating	state	VERB
taxlaw-2816	444	40	that	that	SCONJ
taxlaw-2816	444	41	“	"	PUNCT
taxlaw-2816	444	42	although	although	SCONJ
taxlaw-2816	444	43	quill	quill	NOUN
taxlaw-2816	444	44	is	be	AUX
taxlaw-2816	444	45	controlling	control	VERB
taxlaw-2816	444	46	law	law	NOUN
taxlaw-2816	444	47	,	,	PUNCT
taxlaw-2816	444	48	it	it	PRON
taxlaw-2816	444	49	is	be	AUX
taxlaw-2816	444	50	an	an	DET
taxlaw-2816	444	51	opinion	opinion	NOUN
taxlaw-2816	444	52	that	that	SCONJ
taxlaw-2816	444	53	many	many	ADJ
taxlaw-2816	444	54	believe	believe	VERB
taxlaw-2816	444	55	would	would	AUX
taxlaw-2816	444	56	be	be	AUX
taxlaw-2816	444	57	decided	decide	VERB
taxlaw-2816	444	58	differently	differently	ADV
taxlaw-2816	444	59	if	if	SCONJ
taxlaw-2816	444	60	the	the	DET
taxlaw-2816	444	61	u.s	u.s	PROPN
taxlaw-2816	444	62	.	.	PROPN
taxlaw-2816	444	63	supreme	supreme	PROPN
taxlaw-2816	444	64	court	court	PROPN
taxlaw-2816	444	65	were	be	AUX
taxlaw-2816	444	66	ruling	rule	VERB
taxlaw-2816	444	67	today	today	NOUN
taxlaw-2816	444	68	.	.	PUNCT
taxlaw-2816	444	69	”	"	PUNCT
taxlaw-2816	444	70	)	)	PUNCT
taxlaw-2816	444	71	.	.	PUNCT
taxlaw-2816	445	1	2013	2013	NUM
taxlaw-2816	445	2	]	]	PUNCT
taxlaw-2816	445	3	sales	sale	NOUN
taxlaw-2816	445	4	tax	tax	NOUN
taxlaw-2816	445	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	445	6	157	157	NUM
taxlaw-2816	445	7	1967	1967	NUM
taxlaw-2816	445	8	,	,	PUNCT
taxlaw-2816	445	9	when	when	SCONJ
taxlaw-2816	445	10	bellas	bellas	PROPN
taxlaw-2816	445	11	hess	hess	PROPN
taxlaw-2816	445	12	was	be	AUX
taxlaw-2816	445	13	decided	decide	VERB
taxlaw-2816	445	14	,	,	PUNCT
taxlaw-2816	445	15	and	and	CCONJ
taxlaw-2816	445	16	even	even	ADV
taxlaw-2816	445	17	since	since	SCONJ
taxlaw-2816	445	18	1992	1992	NUM
taxlaw-2816	445	19	,	,	PUNCT
taxlaw-2816	445	20	when	when	SCONJ
taxlaw-2816	445	21	the	the	DET
taxlaw-2816	445	22	court	court	NOUN
taxlaw-2816	445	23	decided	decide	VERB
taxlaw-2816	445	24	quill	quill	NOUN
taxlaw-2816	445	25	,	,	PUNCT
taxlaw-2816	445	26	technological	technological	ADJ
taxlaw-2816	445	27	advances	advance	NOUN
taxlaw-2816	445	28	have	have	AUX
taxlaw-2816	445	29	made	make	VERB
taxlaw-2816	445	30	it	it	PRON
taxlaw-2816	445	31	simpler	simple	ADJ
taxlaw-2816	445	32	to	to	PART
taxlaw-2816	445	33	track	track	VERB
taxlaw-2816	445	34	and	and	CCONJ
taxlaw-2816	445	35	determine	determine	VERB
taxlaw-2816	445	36	sales	sale	NOUN
taxlaw-2816	445	37	tax	tax	NOUN
taxlaw-2816	445	38	liability.104	liability.104	ADV
taxlaw-2816	446	1	moreover	moreover	ADV
taxlaw-2816	446	2	,	,	PUNCT
taxlaw-2816	446	3	several	several	ADJ
taxlaw-2816	446	4	commercial	commercial	ADJ
taxlaw-2816	446	5	providers	provider	NOUN
taxlaw-2816	446	6	now	now	ADV
taxlaw-2816	446	7	offer	offer	VERB
taxlaw-2816	446	8	sales	sale	NOUN
taxlaw-2816	446	9	tax	tax	NOUN
taxlaw-2816	446	10	calculation	calculation	NOUN
taxlaw-2816	446	11	services	service	NOUN
taxlaw-2816	446	12	for	for	ADP
taxlaw-2816	446	13	businesses	business	NOUN
taxlaw-2816	446	14	,	,	PUNCT
taxlaw-2816	446	15	whereas	whereas	SCONJ
taxlaw-2816	446	16	this	this	DET
taxlaw-2816	446	17	service	service	NOUN
taxlaw-2816	446	18	was	be	AUX
taxlaw-2816	446	19	virtually	virtually	ADV
taxlaw-2816	446	20	nonexistent	nonexistent	ADJ
taxlaw-2816	446	21	even	even	ADV
taxlaw-2816	446	22	a	a	DET
taxlaw-2816	446	23	decade	decade	NOUN
taxlaw-2816	446	24	ago.105	ago.105	NOUN
taxlaw-2816	447	1	but	but	CCONJ
taxlaw-2816	447	2	perhaps	perhaps	ADV
taxlaw-2816	447	3	most	most	ADV
taxlaw-2816	447	4	importantly	importantly	ADV
taxlaw-2816	447	5	,	,	PUNCT
taxlaw-2816	447	6	almost	almost	ADV
taxlaw-2816	447	7	half	half	DET
taxlaw-2816	447	8	the	the	DET
taxlaw-2816	447	9	states	state	NOUN
taxlaw-2816	447	10	have	have	AUX
taxlaw-2816	447	11	made	make	VERB
taxlaw-2816	447	12	substantial	substantial	ADJ
taxlaw-2816	447	13	efforts	effort	NOUN
taxlaw-2816	447	14	to	to	PART
taxlaw-2816	447	15	conform	conform	VERB
taxlaw-2816	447	16	their	their	PRON
taxlaw-2816	447	17	sales	sale	NOUN
taxlaw-2816	447	18	tax	tax	NOUN
taxlaw-2816	447	19	statutes	statute	NOUN
taxlaw-2816	447	20	and	and	CCONJ
taxlaw-2816	447	21	thereby	thereby	ADV
taxlaw-2816	447	22	make	make	VERB
taxlaw-2816	447	23	sales	sale	NOUN
taxlaw-2816	447	24	tax	tax	NOUN
taxlaw-2816	447	25	collection	collection	NOUN
taxlaw-2816	447	26	by	by	ADP
taxlaw-2816	447	27	remote	remote	ADJ
taxlaw-2816	447	28	retailers	retailer	NOUN
taxlaw-2816	447	29	significantly	significantly	ADV
taxlaw-2816	447	30	less	less	ADV
taxlaw-2816	447	31	onerous	onerous	ADJ
taxlaw-2816	447	32	.	.	PUNCT
taxlaw-2816	448	1	in	in	ADP
taxlaw-2816	448	2	particular	particular	ADJ
taxlaw-2816	448	3	,	,	PUNCT
taxlaw-2816	448	4	twentyfour	twentyfour	NOUN
taxlaw-2816	448	5	states	state	NOUN
taxlaw-2816	448	6	have	have	AUX
taxlaw-2816	448	7	joined	join	VERB
taxlaw-2816	448	8	the	the	DET
taxlaw-2816	448	9	streamlined	streamlined	ADJ
taxlaw-2816	448	10	sales	sale	NOUN
taxlaw-2816	448	11	and	and	CCONJ
taxlaw-2816	448	12	use	use	VERB
taxlaw-2816	448	13	tax	tax	NOUN
taxlaw-2816	448	14	agreement	agreement	NOUN
taxlaw-2816	448	15	(	(	PUNCT
taxlaw-2816	448	16	the	the	DET
taxlaw-2816	448	17	“	"	PUNCT
taxlaw-2816	448	18	ssuta	ssuta	NOUN
taxlaw-2816	448	19	”	"	PUNCT
taxlaw-2816	448	20	)	)	PUNCT
taxlaw-2816	448	21	,	,	PUNCT
taxlaw-2816	448	22	a	a	DET
taxlaw-2816	448	23	multi	multi	ADJ
taxlaw-2816	448	24	-	-	ADJ
taxlaw-2816	448	25	state	state	ADJ
taxlaw-2816	448	26	compact	compact	NOUN
taxlaw-2816	448	27	established	establish	VERB
taxlaw-2816	448	28	in	in	ADP
taxlaw-2816	448	29	direct	direct	ADJ
taxlaw-2816	448	30	response	response	NOUN
taxlaw-2816	448	31	to	to	ADP
taxlaw-2816	448	32	the	the	DET
taxlaw-2816	448	33	quill	quill	NOUN
taxlaw-2816	448	34	court	court	PROPN
taxlaw-2816	448	35	’s	’s	PART
taxlaw-2816	448	36	assessment	assessment	NOUN
taxlaw-2816	448	37	that	that	SCONJ
taxlaw-2816	448	38	the	the	DET
taxlaw-2816	448	39	sheer	sheer	ADJ
taxlaw-2816	448	40	number	number	NOUN
taxlaw-2816	448	41	of	of	ADP
taxlaw-2816	448	42	sales	sale	NOUN
taxlaw-2816	448	43	tax	tax	NOUN
taxlaw-2816	448	44	jurisdictions	jurisdiction	NOUN
taxlaw-2816	448	45	(	(	PUNCT
taxlaw-2816	448	46	and	and	CCONJ
taxlaw-2816	448	47	the	the	DET
taxlaw-2816	448	48	variability	variability	NOUN
taxlaw-2816	448	49	of	of	ADP
taxlaw-2816	448	50	statutes	statute	NOUN
taxlaw-2816	448	51	and	and	CCONJ
taxlaw-2816	448	52	ordinances	ordinance	NOUN
taxlaw-2816	448	53	within	within	ADP
taxlaw-2816	448	54	those	those	DET
taxlaw-2816	448	55	jurisdictions	jurisdiction	NOUN
taxlaw-2816	448	56	)	)	PUNCT
taxlaw-2816	448	57	would	would	AUX
taxlaw-2816	448	58	create	create	VERB
taxlaw-2816	448	59	an	an	DET
taxlaw-2816	448	60	undue	undue	ADJ
taxlaw-2816	448	61	burden	burden	NOUN
taxlaw-2816	448	62	on	on	ADP
taxlaw-2816	448	63	interstate	interstate	ADJ
taxlaw-2816	448	64	commerce	commerce	NOUN
taxlaw-2816	448	65	if	if	SCONJ
taxlaw-2816	448	66	remote	remote	ADJ
taxlaw-2816	448	67	retailers	retailer	NOUN
taxlaw-2816	448	68	were	be	AUX
taxlaw-2816	448	69	required	require	VERB
taxlaw-2816	448	70	to	to	PART
taxlaw-2816	448	71	collect	collect	VERB
taxlaw-2816	448	72	sales	sale	NOUN
taxlaw-2816	448	73	tax.106	tax.106	ADP
taxlaw-2816	448	74	the	the	DET
taxlaw-2816	448	75	ssuta	ssuta	NOUN
taxlaw-2816	448	76	seeks	seek	VERB
taxlaw-2816	448	77	to	to	PART
taxlaw-2816	448	78	mitigate	mitigate	VERB
taxlaw-2816	448	79	this	this	DET
taxlaw-2816	448	80	burden	burden	NOUN
taxlaw-2816	448	81	by	by	ADP
taxlaw-2816	448	82	requiring	require	VERB
taxlaw-2816	448	83	,	,	PUNCT
taxlaw-2816	448	84	among	among	ADP
taxlaw-2816	448	85	other	other	ADJ
taxlaw-2816	448	86	things	thing	NOUN
taxlaw-2816	448	87	,	,	PUNCT
taxlaw-2816	448	88	that	that	DET
taxlaw-2816	448	89	member	member	NOUN
taxlaw-2816	448	90	states	state	NOUN
taxlaw-2816	448	91	(	(	PUNCT
taxlaw-2816	448	92	1	1	NUM
taxlaw-2816	448	93	)	)	PUNCT
taxlaw-2816	448	94	designate	designate	VERB
taxlaw-2816	448	95	a	a	DET
taxlaw-2816	448	96	single	single	ADJ
taxlaw-2816	448	97	entity	entity	NOUN
taxlaw-2816	448	98	for	for	ADP
taxlaw-2816	448	99	administration	administration	NOUN
taxlaw-2816	448	100	of	of	ADP
taxlaw-2816	448	101	both	both	DET
taxlaw-2816	448	102	state	state	NOUN
taxlaw-2816	448	103	and	and	CCONJ
taxlaw-2816	448	104	local	local	ADJ
taxlaw-2816	448	105	taxes	taxis	NOUN
taxlaw-2816	448	106	,	,	PUNCT
taxlaw-2816	448	107	so	so	SCONJ
taxlaw-2816	448	108	that	that	SCONJ
taxlaw-2816	448	109	taxpayers	taxpayer	NOUN
taxlaw-2816	448	110	need	need	VERB
taxlaw-2816	448	111	file	file	NOUN
taxlaw-2816	448	112	returns	return	NOUN
taxlaw-2816	448	113	with	with	ADP
taxlaw-2816	448	114	only	only	ADV
taxlaw-2816	448	115	one	one	NUM
taxlaw-2816	448	116	administrative	administrative	ADJ
taxlaw-2816	448	117	body;107	body;107	PROPN
taxlaw-2816	448	118	(	(	PUNCT
taxlaw-2816	448	119	2	2	NUM
taxlaw-2816	448	120	)	)	PUNCT
taxlaw-2816	448	121	maintain	maintain	VERB
taxlaw-2816	448	122	uniform	uniform	ADJ
taxlaw-2816	448	123	tax	tax	NOUN
taxlaw-2816	448	124	bases	basis	NOUN
taxlaw-2816	448	125	and	and	CCONJ
taxlaw-2816	448	126	tax	tax	NOUN
taxlaw-2816	448	127	definitions	definition	NOUN
taxlaw-2816	448	128	for	for	ADP
taxlaw-2816	448	129	both	both	DET
taxlaw-2816	448	130	state	state	NOUN
taxlaw-2816	448	131	and	and	CCONJ
taxlaw-2816	448	132	local	local	ADJ
taxlaw-2816	448	133	sales	sale	NOUN
taxlaw-2816	448	134	tax	tax	NOUN
taxlaw-2816	448	135	purposes;108	purposes;108	ADP
taxlaw-2816	448	136	(	(	PUNCT
taxlaw-2816	448	137	3	3	X
taxlaw-2816	448	138	)	)	PUNCT
taxlaw-2816	448	139	notify	notify	VERB
taxlaw-2816	448	140	sellers	seller	NOUN
taxlaw-2816	448	141	of	of	ADP
taxlaw-2816	448	142	changes	change	NOUN
taxlaw-2816	448	143	in	in	ADP
taxlaw-2816	448	144	the	the	DET
taxlaw-2816	448	145	state	state	NOUN
taxlaw-2816	448	146	sales	sale	NOUN
taxlaw-2816	448	147	tax	tax	NOUN
taxlaw-2816	448	148	laws;109	laws;109	VERB
taxlaw-2816	448	149	(	(	PUNCT
taxlaw-2816	448	150	4	4	X
taxlaw-2816	448	151	)	)	PUNCT
taxlaw-2816	448	152	provide	provide	VERB
taxlaw-2816	448	153	and	and	CCONJ
taxlaw-2816	448	154	maintain	maintain	VERB
taxlaw-2816	448	155	a	a	DET
taxlaw-2816	448	156	database	database	NOUN
taxlaw-2816	448	157	of	of	ADP
taxlaw-2816	448	158	all	all	DET
taxlaw-2816	448	159	sales	sale	NOUN
taxlaw-2816	448	160	tax	tax	NOUN
taxlaw-2816	448	161	rates	rate	NOUN
taxlaw-2816	448	162	for	for	ADP
taxlaw-2816	448	163	all	all	DET
taxlaw-2816	448	164	104	104	NUM
taxlaw-2816	448	165	saul	saul	PROPN
taxlaw-2816	448	166	hansell	hansell	PROPN
taxlaw-2816	448	167	,	,	PUNCT
taxlaw-2816	448	168	amazon	amazon	NOUN
taxlaw-2816	448	169	plays	play	VERB
taxlaw-2816	448	170	dumb	dumb	ADV
taxlaw-2816	448	171	in	in	ADP
taxlaw-2816	448	172	internet	internet	NOUN
taxlaw-2816	448	173	sales	sale	NOUN
taxlaw-2816	448	174	tax	tax	NOUN
taxlaw-2816	448	175	debate	debate	NOUN
taxlaw-2816	448	176	,	,	PUNCT
taxlaw-2816	448	177	n.y	n.y	PROPN
taxlaw-2816	448	178	.	.	PROPN
taxlaw-2816	448	179	times	times	PROPN
taxlaw-2816	448	180	bits	bits	PROPN
taxlaw-2816	448	181	blog	blog	PROPN
taxlaw-2816	448	182	(	(	PUNCT
taxlaw-2816	448	183	feb	feb	PROPN
taxlaw-2816	448	184	.	.	PROPN
taxlaw-2816	448	185	13	13	NUM
taxlaw-2816	448	186	,	,	PUNCT
taxlaw-2816	448	187	2008	2008	NUM
taxlaw-2816	448	188	,	,	PUNCT
taxlaw-2816	448	189	12:47	12:47	NUM
taxlaw-2816	448	190	pm	pm	NOUN
taxlaw-2816	448	191	)	)	PUNCT
taxlaw-2816	448	192	,	,	PUNCT
taxlaw-2816	448	193	http://bits.blogs.nytimes.com/2008/02/13/amazon-plays-dumb-ininternet-sales-tax-debate	http://bits.blogs.nytimes.com/2008/02/13/amazon-plays-dumb-ininternet-sales-tax-debate	NOUN
taxlaw-2816	448	194	(	(	PUNCT
taxlaw-2816	448	195	reporting	report	VERB
taxlaw-2816	448	196	the	the	DET
taxlaw-2816	448	197	statement	statement	NOUN
taxlaw-2816	448	198	by	by	ADP
taxlaw-2816	448	199	netflix	netflix	PROPN
taxlaw-2816	448	200	ceo	ceo	PROPN
taxlaw-2816	448	201	reed	reed	NOUN
taxlaw-2816	448	202	hastings	hastings	PROPN
taxlaw-2816	448	203	that	that	SCONJ
taxlaw-2816	448	204	complying	comply	VERB
taxlaw-2816	448	205	with	with	ADP
taxlaw-2816	448	206	sales	sale	NOUN
taxlaw-2816	448	207	and	and	CCONJ
taxlaw-2816	448	208	use	use	VERB
taxlaw-2816	448	209	tax	tax	NOUN
taxlaw-2816	448	210	collection	collection	NOUN
taxlaw-2816	448	211	requirements	requirement	NOUN
taxlaw-2816	448	212	is	be	AUX
taxlaw-2816	448	213	“	"	PUNCT
taxlaw-2816	448	214	not	not	PART
taxlaw-2816	448	215	very	very	ADV
taxlaw-2816	448	216	hard	hard	ADJ
taxlaw-2816	448	217	”	"	PUNCT
taxlaw-2816	448	218	)	)	PUNCT
taxlaw-2816	448	219	.	.	PUNCT
taxlaw-2816	449	1	see	see	VERB
taxlaw-2816	449	2	also	also	ADV
taxlaw-2816	449	3	pricewaterhousecoopers	pricewaterhousecooper	NOUN
taxlaw-2816	449	4	,	,	PUNCT
taxlaw-2816	449	5	retail	retail	ADJ
taxlaw-2816	449	6	sales	sale	NOUN
taxlaw-2816	449	7	tax	tax	NOUN
taxlaw-2816	449	8	compliance	compliance	NOUN
taxlaw-2816	449	9	costs	cost	NOUN
taxlaw-2816	449	10	:	:	PUNCT
taxlaw-2816	449	11	a	a	DET
taxlaw-2816	449	12	national	national	ADJ
taxlaw-2816	449	13	estimate	estimate	NOUN
taxlaw-2816	449	14	(	(	PUNCT
taxlaw-2816	449	15	2006	2006	NUM
taxlaw-2816	449	16	)	)	PUNCT
taxlaw-2816	449	17	,	,	PUNCT
taxlaw-2816	449	18	available	available	ADJ
taxlaw-2816	449	19	at	at	ADP
taxlaw-2816	449	20	http://www.bacssuta.org/cost%20of%20collection%20study%20%20sstp.pdf	http://www.bacssuta.org/cost%20of%20collection%20study%20%20sstp.pdf	PROPN
taxlaw-2816	449	21	(	(	PUNCT
taxlaw-2816	449	22	estimating	estimate	VERB
taxlaw-2816	449	23	average	average	ADJ
taxlaw-2816	449	24	compliance	compliance	NOUN
taxlaw-2816	449	25	cost	cost	NOUN
taxlaw-2816	449	26	for	for	ADP
taxlaw-2816	449	27	sales	sale	NOUN
taxlaw-2816	449	28	tax	tax	NOUN
taxlaw-2816	449	29	collection	collection	NOUN
taxlaw-2816	449	30	at	at	ADP
taxlaw-2816	449	31	0.13	0.13	NUM
taxlaw-2816	449	32	%	%	NOUN
taxlaw-2816	449	33	of	of	ADP
taxlaw-2816	449	34	taxable	taxable	ADJ
taxlaw-2816	449	35	sales	sale	NOUN
taxlaw-2816	449	36	for	for	ADP
taxlaw-2816	449	37	large	large	ADJ
taxlaw-2816	449	38	businesses	business	NOUN
taxlaw-2816	449	39	(	(	PUNCT
taxlaw-2816	449	40	over	over	ADP
taxlaw-2816	449	41	$	$	SYM
taxlaw-2816	449	42	10	10	NUM
taxlaw-2816	449	43	million	million	NUM
taxlaw-2816	449	44	in	in	ADP
taxlaw-2816	449	45	annual	annual	ADJ
taxlaw-2816	449	46	sales	sale	NOUN
taxlaw-2816	449	47	)	)	PUNCT
taxlaw-2816	449	48	;	;	PUNCT
taxlaw-2816	449	49	0.32	0.32	NUM
taxlaw-2816	449	50	%	%	NOUN
taxlaw-2816	449	51	of	of	ADP
taxlaw-2816	449	52	taxable	taxable	ADJ
taxlaw-2816	449	53	sales	sale	NOUN
taxlaw-2816	449	54	for	for	ADP
taxlaw-2816	449	55	mid	mid	ADJ
taxlaw-2816	449	56	-	-	ADJ
taxlaw-2816	449	57	sized	sized	ADJ
taxlaw-2816	449	58	businesses	business	NOUN
taxlaw-2816	449	59	(	(	PUNCT
taxlaw-2816	449	60	between	between	ADP
taxlaw-2816	449	61	$	$	SYM
taxlaw-2816	449	62	1	1	NUM
taxlaw-2816	449	63	million	million	NUM
taxlaw-2816	449	64	and	and	CCONJ
taxlaw-2816	449	65	$	$	SYM
taxlaw-2816	449	66	10	10	NUM
taxlaw-2816	449	67	million	million	NUM
taxlaw-2816	449	68	in	in	ADP
taxlaw-2816	449	69	annual	annual	ADJ
taxlaw-2816	449	70	sales	sale	NOUN
taxlaw-2816	449	71	)	)	PUNCT
taxlaw-2816	449	72	;	;	PUNCT
taxlaw-2816	449	73	and	and	CCONJ
taxlaw-2816	449	74	0.82	0.82	NUM
taxlaw-2816	449	75	%	%	NOUN
taxlaw-2816	449	76	of	of	ADP
taxlaw-2816	449	77	taxable	taxable	ADJ
taxlaw-2816	449	78	sales	sale	NOUN
taxlaw-2816	449	79	for	for	ADP
taxlaw-2816	449	80	small	small	ADJ
taxlaw-2816	449	81	businesses	business	NOUN
taxlaw-2816	449	82	(	(	PUNCT
taxlaw-2816	449	83	between	between	ADP
taxlaw-2816	449	84	$	$	SYM
taxlaw-2816	449	85	150,000	150,000	NUM
taxlaw-2816	449	86	and	and	CCONJ
taxlaw-2816	449	87	$	$	SYM
taxlaw-2816	449	88	1	1	NUM
taxlaw-2816	449	89	million	million	NUM
taxlaw-2816	449	90	in	in	ADP
taxlaw-2816	449	91	annual	annual	ADJ
taxlaw-2816	449	92	sales	sale	NOUN
taxlaw-2816	449	93	)	)	PUNCT
taxlaw-2816	449	94	)	)	PUNCT
taxlaw-2816	449	95	;	;	PUNCT
taxlaw-2816	449	96	but	but	CCONJ
taxlaw-2816	449	97	see	see	VERB
taxlaw-2816	449	98	patrick	patrick	PROPN
taxlaw-2816	449	99	m.	m.	PROPN
taxlaw-2816	449	100	byrne	byrne	PROPN
taxlaw-2816	449	101	and	and	CCONJ
taxlaw-2816	449	102	jonathan	jonathan	PROPN
taxlaw-2816	449	103	e.	e.	PROPN
taxlaw-2816	449	104	johnson	johnson	PROPN
taxlaw-2816	449	105	,	,	PUNCT
taxlaw-2816	449	106	iii	iii	PROPN
taxlaw-2816	449	107	,	,	PUNCT
taxlaw-2816	449	108	the	the	DET
taxlaw-2816	449	109	rights	right	NOUN
taxlaw-2816	449	110	and	and	CCONJ
taxlaw-2816	449	111	wrongs	wrong	NOUN
taxlaw-2816	449	112	of	of	ADP
taxlaw-2816	449	113	taxing	tax	VERB
taxlaw-2816	449	114	internet	internet	NOUN
taxlaw-2816	449	115	retailers	retailer	NOUN
taxlaw-2816	449	116	,	,	PUNCT
taxlaw-2816	449	117	wall	wall	PROPN
taxlaw-2816	449	118	st	st	PROPN
taxlaw-2816	449	119	.	.	PROPN
taxlaw-2816	449	120	j.	j.	PROPN
taxlaw-2816	449	121	,	,	PUNCT
taxlaw-2816	449	122	july	july	PROPN
taxlaw-2816	449	123	24	24	NUM
taxlaw-2816	449	124	,	,	PUNCT
taxlaw-2816	449	125	2012	2012	NUM
taxlaw-2816	449	126	,	,	PUNCT
taxlaw-2816	449	127	at	at	ADP
taxlaw-2816	449	128	a15	a15	NOUN
taxlaw-2816	449	129	(	(	PUNCT
taxlaw-2816	449	130	stating	state	VERB
taxlaw-2816	449	131	that	that	SCONJ
taxlaw-2816	449	132	it	it	PRON
taxlaw-2816	449	133	took	take	VERB
taxlaw-2816	449	134	their	their	PRON
taxlaw-2816	449	135	company	company	NOUN
taxlaw-2816	449	136	,	,	PUNCT
taxlaw-2816	449	137	overstock.com	overstock.com	X
taxlaw-2816	449	138	,	,	PUNCT
taxlaw-2816	449	139	a	a	DET
taxlaw-2816	449	140	“	"	PUNCT
taxlaw-2816	449	141	team	team	NOUN
taxlaw-2816	449	142	of	of	ADP
taxlaw-2816	449	143	20–30	20–30	NUM
taxlaw-2816	449	144	experienced	experience	VERB
taxlaw-2816	449	145	it	it	PRON
taxlaw-2816	449	146	professionals	professional	NOUN
taxlaw-2816	449	147	over	over	ADP
taxlaw-2816	449	148	five	five	NUM
taxlaw-2816	449	149	months	month	NOUN
taxlaw-2816	449	150	to	to	PART
taxlaw-2816	449	151	install	install	VERB
taxlaw-2816	449	152	,	,	PUNCT
taxlaw-2816	449	153	test	test	NOUN
taxlaw-2816	449	154	and	and	CCONJ
taxlaw-2816	449	155	integrate	integrate	VERB
taxlaw-2816	449	156	the	the	DET
taxlaw-2816	449	157	software	software	NOUN
taxlaw-2816	449	158	that	that	PRON
taxlaw-2816	449	159	lets	let	VERB
taxlaw-2816	449	160	us	we	PRON
taxlaw-2816	449	161	properly	properly	ADV
taxlaw-2816	449	162	calculate	calculate	VERB
taxlaw-2816	449	163	use	use	NOUN
taxlaw-2816	449	164	tax	tax	NOUN
taxlaw-2816	449	165	in	in	ADP
taxlaw-2816	449	166	one	one	NUM
taxlaw-2816	449	167	additional	additional	ADJ
taxlaw-2816	449	168	state	state	NOUN
taxlaw-2816	449	169	,	,	PUNCT
taxlaw-2816	449	170	”	"	PUNCT
taxlaw-2816	449	171	at	at	ADP
taxlaw-2816	449	172	a	a	DET
taxlaw-2816	449	173	cost	cost	NOUN
taxlaw-2816	449	174	of	of	ADP
taxlaw-2816	449	175	$	$	SYM
taxlaw-2816	449	176	1.3	1.3	NUM
taxlaw-2816	449	177	million	million	NUM
taxlaw-2816	449	178	)	)	PUNCT
taxlaw-2816	449	179	.	.	PUNCT
taxlaw-2816	450	1	105	105	NUM
taxlaw-2816	450	2	see	see	VERB
taxlaw-2816	450	3	streamlined	streamlined	ADJ
taxlaw-2816	450	4	sales	sale	NOUN
taxlaw-2816	450	5	tax	tax	NOUN
taxlaw-2816	450	6	governing	govern	VERB
taxlaw-2816	450	7	bd	bd	PROPN
taxlaw-2816	450	8	.	.	PROPN
taxlaw-2816	450	9	,	,	PUNCT
taxlaw-2816	450	10	inc	inc	PROPN
taxlaw-2816	450	11	.	.	PROPN
taxlaw-2816	450	12	,	,	PUNCT
taxlaw-2816	450	13	“	"	PUNCT
taxlaw-2816	450	14	certified	certified	ADJ
taxlaw-2816	450	15	service	service	NOUN
taxlaw-2816	450	16	providers	provider	NOUN
taxlaw-2816	450	17	,	,	PUNCT
taxlaw-2816	450	18	”	"	PUNCT
taxlaw-2816	450	19	available	available	ADJ
taxlaw-2816	450	20	at	at	ADP
taxlaw-2816	450	21	http://www.streamlinedsalestax.org/index.php?page=certified-service-providers	http://www.streamlinedsalestax.org/index.php?page=certified-service-provider	NOUN
taxlaw-2816	450	22	(	(	PUNCT
taxlaw-2816	450	23	listing	list	VERB
taxlaw-2816	450	24	certified	certify	VERB
taxlaw-2816	450	25	service	service	NOUN
taxlaw-2816	450	26	providers	provider	NOUN
taxlaw-2816	450	27	that	that	PRON
taxlaw-2816	450	28	provide	provide	VERB
taxlaw-2816	450	29	sales	sale	NOUN
taxlaw-2816	450	30	tax	tax	NOUN
taxlaw-2816	450	31	calculation	calculation	NOUN
taxlaw-2816	450	32	and	and	CCONJ
taxlaw-2816	450	33	collection	collection	NOUN
taxlaw-2816	450	34	services	service	NOUN
taxlaw-2816	450	35	for	for	ADP
taxlaw-2816	450	36	retailers	retailer	NOUN
taxlaw-2816	450	37	)	)	PUNCT
taxlaw-2816	450	38	(	(	PUNCT
taxlaw-2816	450	39	last	last	ADV
taxlaw-2816	450	40	visited	visit	VERB
taxlaw-2816	450	41	aug	aug	PROPN
taxlaw-2816	450	42	.	.	PROPN
taxlaw-2816	450	43	15	15	NUM
taxlaw-2816	450	44	,	,	PUNCT
taxlaw-2816	450	45	2012	2012	NUM
taxlaw-2816	450	46	)	)	PUNCT
taxlaw-2816	450	47	.	.	PUNCT
taxlaw-2816	451	1	106	106	NUM
taxlaw-2816	451	2	see	see	VERB
taxlaw-2816	451	3	streamlined	streamlined	ADJ
taxlaw-2816	451	4	sales	sale	NOUN
taxlaw-2816	451	5	tax	tax	NOUN
taxlaw-2816	451	6	governing	govern	VERB
taxlaw-2816	451	7	bd	bd	PROPN
taxlaw-2816	451	8	.	.	PROPN
taxlaw-2816	451	9	,	,	PUNCT
taxlaw-2816	451	10	inc	inc	PROPN
taxlaw-2816	451	11	.	.	PROPN
taxlaw-2816	451	12	,	,	PUNCT
taxlaw-2816	451	13	“	"	PUNCT
taxlaw-2816	451	14	about	about	ADP
taxlaw-2816	451	15	us	we	PRON
taxlaw-2816	451	16	,	,	PUNCT
taxlaw-2816	451	17	”	"	PUNCT
taxlaw-2816	451	18	http://www.streamlinedsalestax.org/index.php?page=about-us	http://www.streamlinedsalestax.org/index.php?page=about-us	PROPN
taxlaw-2816	451	19	(	(	PUNCT
taxlaw-2816	451	20	last	last	ADV
taxlaw-2816	451	21	visited	visit	VERB
taxlaw-2816	451	22	aug	aug	PROPN
taxlaw-2816	451	23	.	.	PROPN
taxlaw-2816	451	24	15	15	NUM
taxlaw-2816	451	25	,	,	PUNCT
taxlaw-2816	451	26	2012	2012	NUM
taxlaw-2816	451	27	)	)	PUNCT
taxlaw-2816	451	28	.	.	PUNCT
taxlaw-2816	452	1	107	107	NUM
taxlaw-2816	452	2	streamlined	streamlined	ADJ
taxlaw-2816	452	3	sales	sale	NOUN
taxlaw-2816	452	4	tax	tax	NOUN
taxlaw-2816	452	5	governing	govern	VERB
taxlaw-2816	452	6	bd	bd	PROPN
taxlaw-2816	452	7	.	.	PROPN
taxlaw-2816	452	8	,	,	PUNCT
taxlaw-2816	452	9	inc	inc	PROPN
taxlaw-2816	452	10	.	.	PROPN
taxlaw-2816	452	11	,	,	PUNCT
taxlaw-2816	452	12	streamlined	streamline	VERB
taxlaw-2816	452	13	sales	sale	NOUN
taxlaw-2816	452	14	&	&	CCONJ
taxlaw-2816	452	15	use	use	VERB
taxlaw-2816	452	16	tax	tax	NOUN
taxlaw-2816	452	17	agreement	agreement	NOUN
taxlaw-2816	452	18	(	(	PUNCT
taxlaw-2816	452	19	“	"	PUNCT
taxlaw-2816	452	20	ssuta	ssuta	NOUN
taxlaw-2816	452	21	”	"	PUNCT
taxlaw-2816	452	22	)	)	PUNCT
taxlaw-2816	452	23	§	§	PROPN
taxlaw-2816	452	24	301(a	301(a	PROPN
taxlaw-2816	452	25	)	)	PUNCT
taxlaw-2816	452	26	(	(	PUNCT
taxlaw-2816	452	27	amended	amend	VERB
taxlaw-2816	452	28	may	may	AUX
taxlaw-2816	452	29	24	24	NUM
taxlaw-2816	452	30	,	,	PUNCT
taxlaw-2816	452	31	2012	2012	NUM
taxlaw-2816	452	32	)	)	PUNCT
taxlaw-2816	452	33	,	,	PUNCT
taxlaw-2816	452	34	available	available	ADJ
taxlaw-2816	452	35	at	at	ADP
taxlaw-2816	452	36	http://www.streamlinedsalestax.org/index.php?page=modules	http://www.streamlinedsalestax.org/index.php?page=module	NOUN
taxlaw-2816	452	37	.	.	PUNCT
taxlaw-2816	453	1	108	108	NUM
taxlaw-2816	454	1	i	i	PRON
taxlaw-2816	454	2	d.	d.	PROPN
taxlaw-2816	454	3	§	§	PROPN
taxlaw-2816	454	4	302	302	NUM
taxlaw-2816	454	5	.	.	PUNCT
taxlaw-2816	454	6	109	109	NUM
taxlaw-2816	454	7	i	i	PROPN
taxlaw-2816	454	8	d.	d.	PROPN
taxlaw-2816	454	9	§	§	PROPN
taxlaw-2816	454	10	304(a	304(a	PROPN
taxlaw-2816	454	11	)	)	PUNCT
taxlaw-2816	454	12	.	.	PUNCT
taxlaw-2816	455	1	158	158	NUM
taxlaw-2816	455	2	columbia	columbia	PROPN
taxlaw-2816	455	3	journal	journal	PROPN
taxlaw-2816	455	4	of	of	ADP
taxlaw-2816	455	5	tax	tax	NOUN
taxlaw-2816	455	6	law	law	NOUN
taxlaw-2816	455	7	[	[	X
taxlaw-2816	455	8	vol	vol	NOUN
taxlaw-2816	455	9	.	.	PUNCT
taxlaw-2816	456	1	4:136	4:136	NUM
taxlaw-2816	456	2	jurisdictions	jurisdiction	NOUN
taxlaw-2816	456	3	levying	levy	VERB
taxlaw-2816	456	4	taxes	taxis	NOUN
taxlaw-2816	456	5	within	within	ADP
taxlaw-2816	456	6	the	the	DET
taxlaw-2816	456	7	state;110	state;110	NOUN
taxlaw-2816	456	8	and	and	CCONJ
taxlaw-2816	456	9	(	(	PUNCT
taxlaw-2816	456	10	5	5	X
taxlaw-2816	456	11	)	)	PUNCT
taxlaw-2816	456	12	provide	provide	VERB
taxlaw-2816	456	13	and	and	CCONJ
taxlaw-2816	456	14	maintain	maintain	VERB
taxlaw-2816	456	15	a	a	DET
taxlaw-2816	456	16	database	database	NOUN
taxlaw-2816	456	17	that	that	PRON
taxlaw-2816	456	18	assigns	assign	VERB
taxlaw-2816	456	19	each	each	DET
taxlaw-2816	456	20	five	five	NUM
taxlaw-2816	456	21	-	-	PUNCT
taxlaw-2816	456	22	digit	digit	NOUN
taxlaw-2816	456	23	and	and	CCONJ
taxlaw-2816	456	24	nine	nine	NUM
taxlaw-2816	456	25	-	-	PUNCT
taxlaw-2816	456	26	digit	digit	NOUN
taxlaw-2816	456	27	zip	zip	NOUN
taxlaw-2816	456	28	code	code	NOUN
taxlaw-2816	456	29	within	within	ADP
taxlaw-2816	456	30	a	a	DET
taxlaw-2816	456	31	member	member	NOUN
taxlaw-2816	456	32	state	state	NOUN
taxlaw-2816	456	33	to	to	ADP
taxlaw-2816	456	34	the	the	DET
taxlaw-2816	456	35	proper	proper	ADJ
taxlaw-2816	456	36	tax	tax	NOUN
taxlaw-2816	456	37	rates	rate	NOUN
taxlaw-2816	456	38	and	and	CCONJ
taxlaw-2816	456	39	jurisdictions.111	jurisdictions.111	NOUN
taxlaw-2816	456	40	the	the	DET
taxlaw-2816	456	41	ssuta	ssuta	NOUN
taxlaw-2816	456	42	also	also	ADV
taxlaw-2816	456	43	relieves	relieve	VERB
taxlaw-2816	456	44	sellers	seller	NOUN
taxlaw-2816	456	45	from	from	ADP
taxlaw-2816	456	46	liability	liability	NOUN
taxlaw-2816	456	47	if	if	SCONJ
taxlaw-2816	456	48	they	they	PRON
taxlaw-2816	456	49	collect	collect	VERB
taxlaw-2816	456	50	the	the	DET
taxlaw-2816	456	51	wrong	wrong	ADJ
taxlaw-2816	456	52	amount	amount	NOUN
taxlaw-2816	456	53	of	of	ADP
taxlaw-2816	456	54	sales	sale	NOUN
taxlaw-2816	456	55	tax	tax	NOUN
taxlaw-2816	456	56	while	while	SCONJ
taxlaw-2816	456	57	relying	rely	VERB
taxlaw-2816	456	58	on	on	ADP
taxlaw-2816	456	59	the	the	DET
taxlaw-2816	456	60	database	database	NOUN
taxlaw-2816	456	61	information	information	NOUN
taxlaw-2816	456	62	provided	provide	VERB
taxlaw-2816	456	63	by	by	ADP
taxlaw-2816	456	64	the	the	DET
taxlaw-2816	456	65	states.112	states.112	PROPN
taxlaw-2816	456	66	in	in	ADP
taxlaw-2816	456	67	sum	sum	NOUN
taxlaw-2816	456	68	,	,	PUNCT
taxlaw-2816	456	69	the	the	DET
taxlaw-2816	456	70	ssuta	ssuta	NOUN
taxlaw-2816	456	71	goes	go	VERB
taxlaw-2816	456	72	a	a	DET
taxlaw-2816	456	73	long	long	ADJ
taxlaw-2816	456	74	way	way	NOUN
taxlaw-2816	456	75	toward	toward	ADP
taxlaw-2816	456	76	simplifying	simplify	VERB
taxlaw-2816	456	77	and	and	CCONJ
taxlaw-2816	456	78	coordinating	coordinate	VERB
taxlaw-2816	456	79	the	the	DET
taxlaw-2816	456	80	collection	collection	NOUN
taxlaw-2816	456	81	and	and	CCONJ
taxlaw-2816	456	82	payment	payment	NOUN
taxlaw-2816	456	83	of	of	ADP
taxlaw-2816	456	84	sales	sale	NOUN
taxlaw-2816	456	85	tax	tax	NOUN
taxlaw-2816	456	86	in	in	ADP
taxlaw-2816	456	87	the	the	DET
taxlaw-2816	456	88	twenty	twenty	NUM
taxlaw-2816	456	89	-	-	PUNCT
taxlaw-2816	456	90	four	four	NUM
taxlaw-2816	456	91	member	member	NOUN
taxlaw-2816	456	92	states	state	NOUN
taxlaw-2816	456	93	.	.	PUNCT
taxlaw-2816	457	1	yet	yet	ADV
taxlaw-2816	457	2	despite	despite	SCONJ
taxlaw-2816	457	3	these	these	DET
taxlaw-2816	457	4	developments	development	NOUN
taxlaw-2816	457	5	,	,	PUNCT
taxlaw-2816	457	6	the	the	DET
taxlaw-2816	457	7	physical	physical	ADJ
taxlaw-2816	457	8	-	-	PUNCT
taxlaw-2816	457	9	presence	presence	NOUN
taxlaw-2816	457	10	standard	standard	NOUN
taxlaw-2816	457	11	applicable	applicable	ADJ
taxlaw-2816	457	12	to	to	ADP
taxlaw-2816	457	13	the	the	DET
taxlaw-2816	457	14	sales	sale	NOUN
taxlaw-2816	457	15	tax	tax	NOUN
taxlaw-2816	457	16	might	might	AUX
taxlaw-2816	457	17	still	still	ADV
taxlaw-2816	457	18	find	find	VERB
taxlaw-2816	457	19	support	support	NOUN
taxlaw-2816	457	20	in	in	ADP
taxlaw-2816	457	21	the	the	DET
taxlaw-2816	457	22	tax	tax	NOUN
taxlaw-2816	457	23	’s	’s	PART
taxlaw-2816	457	24	theoretical	theoretical	ADJ
taxlaw-2816	457	25	underpinnings	underpinning	NOUN
taxlaw-2816	457	26	.	.	PUNCT
taxlaw-2816	458	1	if	if	SCONJ
taxlaw-2816	458	2	so	so	ADV
taxlaw-2816	458	3	,	,	PUNCT
taxlaw-2816	458	4	the	the	DET
taxlaw-2816	458	5	physical	physical	ADJ
taxlaw-2816	458	6	-	-	PUNCT
taxlaw-2816	458	7	presence	presence	NOUN
taxlaw-2816	458	8	standard	standard	NOUN
taxlaw-2816	458	9	should	should	AUX
taxlaw-2816	458	10	continue	continue	VERB
taxlaw-2816	458	11	to	to	PART
taxlaw-2816	458	12	control	control	VERB
taxlaw-2816	458	13	.	.	PUNCT
taxlaw-2816	459	1	thus	thus	ADV
taxlaw-2816	459	2	,	,	PUNCT
taxlaw-2816	459	3	the	the	DET
taxlaw-2816	459	4	next	next	ADJ
taxlaw-2816	459	5	section	section	NOUN
taxlaw-2816	459	6	explores	explore	VERB
taxlaw-2816	459	7	the	the	DET
taxlaw-2816	459	8	theoretical	theoretical	ADJ
taxlaw-2816	459	9	foundations	foundation	NOUN
taxlaw-2816	459	10	for	for	ADP
taxlaw-2816	459	11	the	the	DET
taxlaw-2816	459	12	sales	sale	NOUN
taxlaw-2816	459	13	tax	tax	NOUN
taxlaw-2816	459	14	and	and	CCONJ
taxlaw-2816	459	15	the	the	DET
taxlaw-2816	459	16	corporate	corporate	ADJ
taxlaw-2816	459	17	income	income	NOUN
taxlaw-2816	459	18	tax	tax	NOUN
taxlaw-2816	459	19	and	and	CCONJ
taxlaw-2816	459	20	then	then	ADV
taxlaw-2816	459	21	asks	ask	VERB
taxlaw-2816	459	22	whether	whether	SCONJ
taxlaw-2816	459	23	those	those	DET
taxlaw-2816	459	24	foundations	foundation	NOUN
taxlaw-2816	459	25	support	support	VERB
taxlaw-2816	459	26	different	different	ADJ
taxlaw-2816	459	27	jurisdictional	jurisdictional	ADJ
taxlaw-2816	459	28	standards	standard	NOUN
taxlaw-2816	459	29	for	for	ADP
taxlaw-2816	459	30	the	the	DET
taxlaw-2816	459	31	taxes	taxis	NOUN
taxlaw-2816	459	32	.	.	PUNCT
taxlaw-2816	460	1	ii	ii	X
taxlaw-2816	460	2	.	.	PUNCT
taxlaw-2816	461	1	assessing	assess	VERB
taxlaw-2816	461	2	the	the	DET
taxlaw-2816	461	3	theoretical	theoretical	ADJ
taxlaw-2816	461	4	basis	basis	NOUN
taxlaw-2816	461	5	(	(	PUNCT
taxlaw-2816	461	6	or	or	CCONJ
taxlaw-2816	461	7	lack	lack	VERB
taxlaw-2816	461	8	thereof	thereof	ADV
taxlaw-2816	461	9	)	)	PUNCT
taxlaw-2816	461	10	for	for	ADP
taxlaw-2816	461	11	sales	sale	NOUN
taxlaw-2816	461	12	tax	tax	NOUN
taxlaw-2816	461	13	exceptionalism	exceptionalism	NOUN
taxlaw-2816	461	14	of	of	ADP
taxlaw-2816	461	15	course	course	NOUN
taxlaw-2816	461	16	,	,	PUNCT
taxlaw-2816	461	17	the	the	DET
taxlaw-2816	461	18	“	"	PUNCT
taxlaw-2816	461	19	primary	primary	ADJ
taxlaw-2816	461	20	,	,	PUNCT
taxlaw-2816	461	21	intended	intended	ADJ
taxlaw-2816	461	22	,	,	PUNCT
taxlaw-2816	461	23	real	real	ADJ
taxlaw-2816	461	24	effect	effect	NOUN
taxlaw-2816	461	25	of	of	ADP
taxlaw-2816	461	26	any	any	DET
taxlaw-2816	461	27	general	general	ADJ
taxlaw-2816	461	28	revenueraising	revenueraising	NOUN
taxlaw-2816	461	29	tax	tax	NOUN
taxlaw-2816	461	30	,	,	PUNCT
taxlaw-2816	461	31	”	"	PUNCT
taxlaw-2816	461	32	such	such	ADJ
taxlaw-2816	461	33	as	as	ADP
taxlaw-2816	461	34	the	the	DET
taxlaw-2816	461	35	corporate	corporate	ADJ
taxlaw-2816	461	36	income	income	NOUN
taxlaw-2816	461	37	tax	tax	NOUN
taxlaw-2816	461	38	or	or	CCONJ
taxlaw-2816	461	39	the	the	DET
taxlaw-2816	461	40	sales	sale	NOUN
taxlaw-2816	461	41	tax	tax	NOUN
taxlaw-2816	461	42	,	,	PUNCT
taxlaw-2816	461	43	is	be	AUX
taxlaw-2816	461	44	“	"	PUNCT
taxlaw-2816	461	45	to	to	PART
taxlaw-2816	461	46	curtail	curtail	VERB
taxlaw-2816	461	47	some	some	DET
taxlaw-2816	461	48	part	part	NOUN
taxlaw-2816	461	49	of	of	ADP
taxlaw-2816	461	50	the	the	DET
taxlaw-2816	461	51	private	private	ADJ
taxlaw-2816	461	52	consumption	consumption	NOUN
taxlaw-2816	461	53	of	of	ADP
taxlaw-2816	461	54	economic	economic	ADJ
taxlaw-2816	461	55	resources	resource	NOUN
taxlaw-2816	461	56	that	that	PRON
taxlaw-2816	461	57	would	would	AUX
taxlaw-2816	461	58	otherwise	otherwise	ADV
taxlaw-2816	461	59	occur	occur	VERB
taxlaw-2816	461	60	,	,	PUNCT
taxlaw-2816	461	61	in	in	ADP
taxlaw-2816	461	62	order	order	NOUN
taxlaw-2816	461	63	to	to	PART
taxlaw-2816	461	64	free	free	VERB
taxlaw-2816	461	65	those	those	DET
taxlaw-2816	461	66	resources	resource	NOUN
taxlaw-2816	461	67	for	for	ADP
taxlaw-2816	461	68	public	public	ADJ
taxlaw-2816	461	69	use	use	NOUN
taxlaw-2816	461	70	,	,	PUNCT
taxlaw-2816	461	71	including	include	VERB
taxlaw-2816	461	72	redistribution	redistribution	NOUN
taxlaw-2816	461	73	to	to	ADP
taxlaw-2816	461	74	the	the	DET
taxlaw-2816	461	75	poor	poor	ADJ
taxlaw-2816	461	76	.	.	PUNCT
taxlaw-2816	462	1	”113	”113	PUNCT
taxlaw-2816	463	1	in	in	ADP
taxlaw-2816	463	2	other	other	ADJ
taxlaw-2816	463	3	words	word	NOUN
taxlaw-2816	463	4	,	,	PUNCT
taxlaw-2816	463	5	taxes	taxis	NOUN
taxlaw-2816	463	6	are	be	AUX
taxlaw-2816	463	7	,	,	PUNCT
taxlaw-2816	463	8	at	at	ADP
taxlaw-2816	463	9	their	their	PRON
taxlaw-2816	463	10	heart	heart	NOUN
taxlaw-2816	463	11	,	,	PUNCT
taxlaw-2816	463	12	meant	mean	VERB
taxlaw-2816	463	13	to	to	PART
taxlaw-2816	463	14	transfer	transfer	VERB
taxlaw-2816	463	15	resources	resource	NOUN
taxlaw-2816	463	16	from	from	ADP
taxlaw-2816	463	17	the	the	DET
taxlaw-2816	463	18	individual	individual	NOUN
taxlaw-2816	463	19	to	to	ADP
taxlaw-2816	463	20	the	the	DET
taxlaw-2816	463	21	state	state	NOUN
taxlaw-2816	463	22	and	and	CCONJ
taxlaw-2816	463	23	fund	fund	NOUN
taxlaw-2816	463	24	state	state	NOUN
taxlaw-2816	463	25	services	service	NOUN
taxlaw-2816	463	26	,	,	PUNCT
taxlaw-2816	463	27	which	which	PRON
taxlaw-2816	463	28	may	may	AUX
taxlaw-2816	463	29	include	include	VERB
taxlaw-2816	463	30	the	the	DET
taxlaw-2816	463	31	redistribution	redistribution	NOUN
taxlaw-2816	463	32	of	of	ADP
taxlaw-2816	463	33	wealth	wealth	NOUN
taxlaw-2816	463	34	.	.	PUNCT
taxlaw-2816	464	1	the	the	DET
taxlaw-2816	464	2	corporate	corporate	ADJ
taxlaw-2816	464	3	income	income	NOUN
taxlaw-2816	464	4	tax	tax	NOUN
taxlaw-2816	464	5	and	and	CCONJ
taxlaw-2816	464	6	the	the	DET
taxlaw-2816	464	7	sales	sale	NOUN
taxlaw-2816	464	8	tax	tax	NOUN
taxlaw-2816	464	9	both	both	PRON
taxlaw-2816	464	10	seek	seek	VERB
taxlaw-2816	464	11	to	to	PART
taxlaw-2816	464	12	accomplish	accomplish	VERB
taxlaw-2816	464	13	this	this	DET
taxlaw-2816	464	14	goal	goal	NOUN
taxlaw-2816	464	15	,	,	PUNCT
taxlaw-2816	464	16	but	but	CCONJ
taxlaw-2816	464	17	they	they	PRON
taxlaw-2816	464	18	do	do	VERB
taxlaw-2816	464	19	so	so	ADV
taxlaw-2816	464	20	by	by	ADP
taxlaw-2816	464	21	taxing	tax	VERB
taxlaw-2816	464	22	different	different	ADJ
taxlaw-2816	464	23	aspects	aspect	NOUN
taxlaw-2816	464	24	of	of	ADP
taxlaw-2816	464	25	economic	economic	ADJ
taxlaw-2816	464	26	wellbeing	wellbeing	NOUN
taxlaw-2816	464	27	.	.	PUNCT
taxlaw-2816	465	1	as	as	SCONJ
taxlaw-2816	465	2	explained	explain	VERB
taxlaw-2816	465	3	by	by	ADP
taxlaw-2816	465	4	professor	professor	NOUN
taxlaw-2816	465	5	michael	michael	PROPN
taxlaw-2816	465	6	mcintyre	mcintyre	PROPN
taxlaw-2816	465	7	,	,	PUNCT
taxlaw-2816	465	8	a	a	DET
taxlaw-2816	465	9	taxpayer	taxpayer	NOUN
taxlaw-2816	465	10	’s	’s	PART
taxlaw-2816	465	11	economic	economic	ADJ
taxlaw-2816	465	12	well	well	ADV
taxlaw-2816	465	13	-	-	PUNCT
taxlaw-2816	465	14	being	being	NOUN
taxlaw-2816	465	15	may	may	AUX
taxlaw-2816	465	16	be	be	AUX
taxlaw-2816	465	17	measured	measure	VERB
taxlaw-2816	465	18	by	by	ADP
taxlaw-2816	465	19	the	the	DET
taxlaw-2816	465	20	following	follow	VERB
taxlaw-2816	465	21	components	component	NOUN
taxlaw-2816	465	22	:	:	PUNCT
taxlaw-2816	465	23	“	"	PUNCT
taxlaw-2816	465	24	(	(	PUNCT
taxlaw-2816	465	25	1	1	X
taxlaw-2816	465	26	)	)	PUNCT
taxlaw-2816	465	27	personal	personal	ADJ
taxlaw-2816	465	28	consumption	consumption	NOUN
taxlaw-2816	465	29	;	;	PUNCT
taxlaw-2816	465	30	(	(	PUNCT
taxlaw-2816	465	31	2	2	X
taxlaw-2816	465	32	)	)	PUNCT
taxlaw-2816	465	33	realized	realize	VERB
taxlaw-2816	465	34	income	income	NOUN
taxlaw-2816	465	35	;	;	PUNCT
taxlaw-2816	465	36	(	(	PUNCT
taxlaw-2816	465	37	3	3	X
taxlaw-2816	465	38	)	)	PUNCT
taxlaw-2816	465	39	imputed	impute	VERB
taxlaw-2816	465	40	income	income	NOUN
taxlaw-2816	465	41	from	from	ADP
taxlaw-2816	465	42	home	home	NOUN
taxlaw-2816	465	43	ownership	ownership	NOUN
taxlaw-2816	465	44	;	;	PUNCT
taxlaw-2816	465	45	and	and	CCONJ
taxlaw-2816	465	46	(	(	PUNCT
taxlaw-2816	465	47	4	4	X
taxlaw-2816	465	48	)	)	PUNCT
taxlaw-2816	465	49	undistributed	undistributed	ADJ
taxlaw-2816	465	50	income	income	NOUN
taxlaw-2816	465	51	derived	derive	VERB
taxlaw-2816	465	52	from	from	ADP
taxlaw-2816	465	53	ownership	ownership	NOUN
taxlaw-2816	465	54	of	of	ADP
taxlaw-2816	465	55	shares	share	NOUN
taxlaw-2816	465	56	in	in	ADP
taxlaw-2816	465	57	a	a	DET
taxlaw-2816	465	58	corporation	corporation	NOUN
taxlaw-2816	465	59	.	.	PUNCT
taxlaw-2816	465	60	”114	”114	PUNCT
taxlaw-2816	466	1	states	states	PROPN
taxlaw-2816	466	2	typically	typically	ADV
taxlaw-2816	466	3	tax	tax	VERB
taxlaw-2816	466	4	each	each	PRON
taxlaw-2816	466	5	of	of	ADP
taxlaw-2816	466	6	these	these	DET
taxlaw-2816	466	7	components	component	NOUN
taxlaw-2816	466	8	of	of	ADP
taxlaw-2816	466	9	economic	economic	ADJ
taxlaw-2816	466	10	wellbeing	wellbee	VERB
taxlaw-2816	466	11	through	through	ADP
taxlaw-2816	466	12	their	their	PRON
taxlaw-2816	466	13	sales	sale	NOUN
taxlaw-2816	466	14	tax	tax	NOUN
taxlaw-2816	466	15	,	,	PUNCT
taxlaw-2816	466	16	individual	individual	ADJ
taxlaw-2816	466	17	income	income	NOUN
taxlaw-2816	466	18	tax	tax	NOUN
taxlaw-2816	466	19	,	,	PUNCT
taxlaw-2816	466	20	property	property	NOUN
taxlaw-2816	466	21	tax	tax	NOUN
taxlaw-2816	466	22	,	,	PUNCT
taxlaw-2816	466	23	and	and	CCONJ
taxlaw-2816	466	24	corporate	corporate	ADJ
taxlaw-2816	466	25	income	income	NOUN
taxlaw-2816	466	26	tax	tax	NOUN
taxlaw-2816	466	27	,	,	PUNCT
taxlaw-2816	466	28	respectively.115	respectively.115	PROPN
taxlaw-2816	466	29	in	in	ADP
taxlaw-2816	466	30	effect	effect	NOUN
taxlaw-2816	466	31	,	,	PUNCT
taxlaw-2816	466	32	then	then	ADV
taxlaw-2816	466	33	,	,	PUNCT
taxlaw-2816	466	34	the	the	DET
taxlaw-2816	466	35	sales	sale	NOUN
taxlaw-2816	466	36	tax	tax	NOUN
taxlaw-2816	466	37	serves	serve	VERB
taxlaw-2816	466	38	as	as	ADP
taxlaw-2816	466	39	a	a	DET
taxlaw-2816	466	40	tax	tax	NOUN
taxlaw-2816	466	41	on	on	ADP
taxlaw-2816	466	42	personal	personal	ADJ
taxlaw-2816	466	43	consumption	consumption	NOUN
taxlaw-2816	466	44	,	,	PUNCT
taxlaw-2816	466	45	which	which	PRON
taxlaw-2816	466	46	constitutes	constitute	VERB
taxlaw-2816	466	47	one	one	NUM
taxlaw-2816	466	48	measure	measure	NOUN
taxlaw-2816	466	49	of	of	ADP
taxlaw-2816	466	50	a	a	DET
taxlaw-2816	466	51	taxpayer	taxpayer	NOUN
taxlaw-2816	466	52	’s	’s	PART
taxlaw-2816	466	53	economic	economic	ADJ
taxlaw-2816	466	54	well	well	NOUN
taxlaw-2816	466	55	-	-	PUNCT
taxlaw-2816	466	56	being	being	NOUN
taxlaw-2816	466	57	.	.	PUNCT
taxlaw-2816	467	1	the	the	DET
taxlaw-2816	467	2	110	110	NUM
taxlaw-2816	467	3	i	i	PROPN
taxlaw-2816	467	4	d.	d.	PROPN
taxlaw-2816	467	5	§	§	PROPN
taxlaw-2816	467	6	305(e	305(e	PROPN
taxlaw-2816	467	7	)	)	PUNCT
taxlaw-2816	467	8	.	.	PUNCT
taxlaw-2816	468	1	111	111	NUM
taxlaw-2816	469	1	i	i	PROPN
taxlaw-2816	469	2	d.	d.	PROPN
taxlaw-2816	469	3	§	§	PROPN
taxlaw-2816	469	4	305(f	305(f	PROPN
taxlaw-2816	469	5	)	)	PUNCT
taxlaw-2816	469	6	.	.	PUNCT
taxlaw-2816	470	1	112	112	NUM
taxlaw-2816	471	1	i	i	PRON
taxlaw-2816	471	2	d.	d.	PROPN
taxlaw-2816	471	3	§	§	PROPN
taxlaw-2816	471	4	306(a	306(a	PROPN
taxlaw-2816	471	5	)	)	PUNCT
taxlaw-2816	471	6	.	.	PUNCT
taxlaw-2816	472	1	113	113	NUM
taxlaw-2816	472	2	william	william	PROPN
taxlaw-2816	472	3	d.	d.	PROPN
taxlaw-2816	472	4	andrews	andrews	PROPN
taxlaw-2816	472	5	,	,	PUNCT
taxlaw-2816	472	6	a	a	DET
taxlaw-2816	472	7	consumption	consumption	NOUN
taxlaw-2816	472	8	-	-	PUNCT
taxlaw-2816	472	9	type	type	NOUN
taxlaw-2816	472	10	or	or	CCONJ
taxlaw-2816	472	11	cash	cash	NOUN
taxlaw-2816	472	12	flow	flow	NOUN
taxlaw-2816	472	13	personal	personal	ADJ
taxlaw-2816	472	14	income	income	NOUN
taxlaw-2816	472	15	tax	tax	NOUN
taxlaw-2816	472	16	,	,	PUNCT
taxlaw-2816	472	17	87	87	NUM
taxlaw-2816	472	18	harv	harv	NOUN
taxlaw-2816	472	19	.	.	PUNCT
taxlaw-2816	473	1	l.	l.	PROPN
taxlaw-2816	473	2	rev	rev	PROPN
taxlaw-2816	473	3	.	.	PROPN
taxlaw-2816	473	4	1113	1113	NUM
taxlaw-2816	473	5	,	,	PUNCT
taxlaw-2816	473	6	1165	1165	NUM
taxlaw-2816	473	7	(	(	PUNCT
taxlaw-2816	473	8	1974	1974	NUM
taxlaw-2816	473	9	)	)	PUNCT
taxlaw-2816	473	10	.	.	PUNCT
taxlaw-2816	474	1	114	114	NUM
taxlaw-2816	474	2	michael	michael	PROPN
taxlaw-2816	474	3	j.	j.	PROPN
taxlaw-2816	474	4	mcintyre	mcintyre	PROPN
taxlaw-2816	474	5	,	,	PUNCT
taxlaw-2816	474	6	thoughts	thought	NOUN
taxlaw-2816	474	7	on	on	ADP
taxlaw-2816	474	8	the	the	DET
taxlaw-2816	474	9	future	future	NOUN
taxlaw-2816	474	10	of	of	ADP
taxlaw-2816	474	11	the	the	DET
taxlaw-2816	474	12	state	state	NOUN
taxlaw-2816	474	13	corporate	corporate	ADJ
taxlaw-2816	474	14	income	income	NOUN
taxlaw-2816	474	15	tax	tax	NOUN
taxlaw-2816	474	16	,	,	PUNCT
taxlaw-2816	474	17	25	25	NUM
taxlaw-2816	474	18	st	st	PROPN
taxlaw-2816	474	19	.	.	PROPN
taxlaw-2816	474	20	tax	tax	PROPN
taxlaw-2816	474	21	notes	note	NOUN
taxlaw-2816	474	22	931	931	NUM
taxlaw-2816	474	23	,	,	PUNCT
taxlaw-2816	474	24	932	932	NUM
taxlaw-2816	474	25	(	(	PUNCT
taxlaw-2816	474	26	2002	2002	NUM
taxlaw-2816	474	27	)	)	PUNCT
taxlaw-2816	474	28	.	.	PUNCT
taxlaw-2816	475	1	this	this	DET
taxlaw-2816	475	2	definition	definition	NOUN
taxlaw-2816	475	3	ultimately	ultimately	ADV
taxlaw-2816	475	4	derives	derive	VERB
taxlaw-2816	475	5	from	from	ADP
taxlaw-2816	475	6	the	the	DET
taxlaw-2816	475	7	haig	haig	PROPN
taxlaw-2816	475	8	–	–	PUNCT
taxlaw-2816	475	9	simon	simon	PROPN
taxlaw-2816	475	10	definition	definition	NOUN
taxlaw-2816	475	11	of	of	ADP
taxlaw-2816	475	12	income	income	NOUN
taxlaw-2816	475	13	:	:	PUNCT
taxlaw-2816	475	14	“	"	PUNCT
taxlaw-2816	475	15	personal	personal	ADJ
taxlaw-2816	475	16	consumption	consumption	NOUN
taxlaw-2816	475	17	plus	plus	CCONJ
taxlaw-2816	475	18	the	the	DET
taxlaw-2816	475	19	net	net	ADJ
taxlaw-2816	475	20	change	change	NOUN
taxlaw-2816	475	21	in	in	ADP
taxlaw-2816	475	22	wealth	wealth	NOUN
taxlaw-2816	475	23	over	over	ADP
taxlaw-2816	475	24	the	the	DET
taxlaw-2816	475	25	taxable	taxable	ADJ
taxlaw-2816	475	26	period	period	NOUN
taxlaw-2816	475	27	.	.	PUNCT
taxlaw-2816	475	28	”	"	PUNCT
taxlaw-2816	476	1	i	i	PRON
taxlaw-2816	476	2	d.	d.	VERB
taxlaw-2816	476	3	at	at	ADP
taxlaw-2816	476	4	n.6	n.6	NOUN
taxlaw-2816	476	5	(	(	PUNCT
taxlaw-2816	476	6	citing	cite	VERB
taxlaw-2816	476	7	henry	henry	PROPN
taxlaw-2816	476	8	simons	simon	NOUN
taxlaw-2816	476	9	,	,	PUNCT
taxlaw-2816	476	10	personal	personal	ADJ
taxlaw-2816	476	11	income	income	NOUN
taxlaw-2816	476	12	taxation	taxation	NOUN
taxlaw-2816	476	13	59	59	NUM
taxlaw-2816	476	14	(	(	PUNCT
taxlaw-2816	476	15	1938	1938	NUM
taxlaw-2816	476	16	)	)	PUNCT
taxlaw-2816	476	17	)	)	PUNCT
taxlaw-2816	476	18	.	.	PUNCT
taxlaw-2816	477	1	115	115	NUM
taxlaw-2816	478	1	i	i	PRON
taxlaw-2816	478	2	d.	d.	PROPN
taxlaw-2816	478	3	at	at	ADP
taxlaw-2816	478	4	932	932	NUM
taxlaw-2816	478	5	.	.	PUNCT
taxlaw-2816	479	1	2013	2013	NUM
taxlaw-2816	479	2	]	]	PUNCT
taxlaw-2816	479	3	sales	sale	NOUN
taxlaw-2816	479	4	tax	tax	NOUN
taxlaw-2816	479	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	479	6	159	159	NUM
taxlaw-2816	479	7	corporate	corporate	ADJ
taxlaw-2816	479	8	income	income	NOUN
taxlaw-2816	479	9	tax	tax	NOUN
taxlaw-2816	479	10	targets	target	NOUN
taxlaw-2816	479	11	undistributed	undistribute	VERB
taxlaw-2816	479	12	corporate	corporate	ADJ
taxlaw-2816	479	13	income	income	NOUN
taxlaw-2816	479	14	,	,	PUNCT
taxlaw-2816	479	15	another	another	DET
taxlaw-2816	479	16	measure	measure	NOUN
taxlaw-2816	479	17	of	of	ADP
taxlaw-2816	479	18	taxpayer	taxpayer	NOUN
taxlaw-2816	479	19	wealth	wealth	NOUN
taxlaw-2816	479	20	.	.	PUNCT
taxlaw-2816	480	1	in	in	ADP
taxlaw-2816	480	2	taxing	tax	VERB
taxlaw-2816	480	3	undistributed	undistributed	ADJ
taxlaw-2816	480	4	income	income	NOUN
taxlaw-2816	480	5	,	,	PUNCT
taxlaw-2816	480	6	the	the	DET
taxlaw-2816	480	7	corporate	corporate	ADJ
taxlaw-2816	480	8	income	income	NOUN
taxlaw-2816	480	9	tax	tax	NOUN
taxlaw-2816	480	10	also	also	ADV
taxlaw-2816	480	11	prevents	prevent	VERB
taxlaw-2816	480	12	taxpayers	taxpayer	NOUN
taxlaw-2816	480	13	from	from	ADP
taxlaw-2816	480	14	using	use	VERB
taxlaw-2816	480	15	corporations	corporation	NOUN
taxlaw-2816	480	16	as	as	ADP
taxlaw-2816	480	17	income	income	NOUN
taxlaw-2816	480	18	shielding	shielding	NOUN
taxlaw-2816	480	19	devices.116	devices.116	VERB
taxlaw-2816	480	20	in	in	ADP
taxlaw-2816	480	21	short	short	ADJ
taxlaw-2816	480	22	,	,	PUNCT
taxlaw-2816	480	23	the	the	DET
taxlaw-2816	480	24	sales	sale	NOUN
taxlaw-2816	480	25	tax	tax	NOUN
taxlaw-2816	480	26	and	and	CCONJ
taxlaw-2816	480	27	the	the	DET
taxlaw-2816	480	28	corporate	corporate	ADJ
taxlaw-2816	480	29	income	income	NOUN
taxlaw-2816	480	30	tax	tax	NOUN
taxlaw-2816	480	31	each	each	DET
taxlaw-2816	480	32	tax	tax	NOUN
taxlaw-2816	480	33	different	different	ADJ
taxlaw-2816	480	34	aspects	aspect	NOUN
taxlaw-2816	480	35	of	of	ADP
taxlaw-2816	480	36	an	an	DET
taxlaw-2816	480	37	individual	individual	NOUN
taxlaw-2816	480	38	’s	’s	PART
taxlaw-2816	480	39	economic	economic	ADJ
taxlaw-2816	480	40	well	well	NOUN
taxlaw-2816	480	41	-	-	PUNCT
taxlaw-2816	480	42	being	being	NOUN
taxlaw-2816	480	43	.	.	PUNCT
taxlaw-2816	481	1	both	both	DET
taxlaw-2816	481	2	taxes	taxis	NOUN
taxlaw-2816	481	3	also	also	ADV
taxlaw-2816	481	4	serve	serve	VERB
taxlaw-2816	481	5	another	another	DET
taxlaw-2816	481	6	purpose	purpose	NOUN
taxlaw-2816	481	7	,	,	PUNCT
taxlaw-2816	481	8	at	at	ADP
taxlaw-2816	481	9	least	least	ADJ
taxlaw-2816	481	10	in	in	ADP
taxlaw-2816	481	11	theory	theory	NOUN
taxlaw-2816	481	12	.	.	PUNCT
taxlaw-2816	482	1	the	the	DET
taxlaw-2816	482	2	sales	sale	NOUN
taxlaw-2816	482	3	tax	tax	NOUN
taxlaw-2816	482	4	and	and	CCONJ
taxlaw-2816	482	5	corporate	corporate	ADJ
taxlaw-2816	482	6	income	income	NOUN
taxlaw-2816	482	7	tax	tax	NOUN
taxlaw-2816	482	8	both	both	PRON
taxlaw-2816	482	9	operate	operate	VERB
taxlaw-2816	482	10	as	as	SCONJ
taxlaw-2816	482	11	charges	charge	NOUN
taxlaw-2816	482	12	imposed	impose	VERB
taxlaw-2816	482	13	on	on	ADP
taxlaw-2816	482	14	taxpayers	taxpayer	NOUN
taxlaw-2816	482	15	by	by	ADP
taxlaw-2816	482	16	the	the	DET
taxlaw-2816	482	17	state	state	NOUN
taxlaw-2816	482	18	for	for	ADP
taxlaw-2816	482	19	the	the	DET
taxlaw-2816	482	20	privilege	privilege	NOUN
taxlaw-2816	482	21	of	of	ADP
taxlaw-2816	482	22	participating	participate	VERB
taxlaw-2816	482	23	in	in	ADP
taxlaw-2816	482	24	an	an	DET
taxlaw-2816	482	25	orderly	orderly	ADJ
taxlaw-2816	482	26	marketplace.117	marketplace.117	NOUN
taxlaw-2816	482	27	the	the	DET
taxlaw-2816	482	28	sales	sale	NOUN
taxlaw-2816	482	29	tax	tax	NOUN
taxlaw-2816	482	30	has	have	AUX
taxlaw-2816	482	31	been	be	AUX
taxlaw-2816	482	32	characterized	characterize	VERB
taxlaw-2816	482	33	by	by	ADP
taxlaw-2816	482	34	the	the	DET
taxlaw-2816	482	35	supreme	supreme	PROPN
taxlaw-2816	482	36	court	court	PROPN
taxlaw-2816	482	37	as	as	ADP
taxlaw-2816	482	38	“	"	PUNCT
taxlaw-2816	482	39	a	a	DET
taxlaw-2816	482	40	tax	tax	NOUN
taxlaw-2816	482	41	on	on	ADP
taxlaw-2816	482	42	the	the	DET
taxlaw-2816	482	43	freedom	freedom	NOUN
taxlaw-2816	482	44	of	of	ADP
taxlaw-2816	482	45	purchase	purchase	NOUN
taxlaw-2816	482	46	.	.	PUNCT
taxlaw-2816	483	1	”118	”118	VERB
taxlaw-2816	484	1	as	as	ADP
taxlaw-2816	484	2	such	such	ADJ
taxlaw-2816	484	3	,	,	PUNCT
taxlaw-2816	484	4	the	the	DET
taxlaw-2816	484	5	tax	tax	NOUN
taxlaw-2816	484	6	may	may	AUX
taxlaw-2816	484	7	be	be	AUX
taxlaw-2816	484	8	viewed	view	VERB
taxlaw-2816	484	9	as	as	ADP
taxlaw-2816	484	10	compensating	compensate	VERB
taxlaw-2816	484	11	the	the	DET
taxlaw-2816	484	12	state	state	NOUN
taxlaw-2816	484	13	for	for	ADP
taxlaw-2816	484	14	allowing	allow	VERB
taxlaw-2816	484	15	the	the	DET
taxlaw-2816	484	16	exercise	exercise	NOUN
taxlaw-2816	484	17	of	of	ADP
taxlaw-2816	484	18	that	that	DET
taxlaw-2816	484	19	freedom	freedom	NOUN
taxlaw-2816	484	20	by	by	ADP
taxlaw-2816	484	21	providing	provide	VERB
taxlaw-2816	484	22	a	a	DET
taxlaw-2816	484	23	marketplace	marketplace	NOUN
taxlaw-2816	484	24	in	in	ADP
taxlaw-2816	484	25	which	which	PRON
taxlaw-2816	484	26	purchasers	purchaser	NOUN
taxlaw-2816	484	27	may	may	AUX
taxlaw-2816	484	28	acquire	acquire	VERB
taxlaw-2816	484	29	goods	good	NOUN
taxlaw-2816	484	30	and	and	CCONJ
taxlaw-2816	484	31	services	service	NOUN
taxlaw-2816	484	32	.	.	PUNCT
taxlaw-2816	485	1	119	119	NUM
taxlaw-2816	485	2	likewise	likewise	ADV
taxlaw-2816	485	3	,	,	PUNCT
taxlaw-2816	485	4	the	the	DET
taxlaw-2816	485	5	corporate	corporate	ADJ
taxlaw-2816	485	6	income	income	NOUN
taxlaw-2816	485	7	tax	tax	NOUN
taxlaw-2816	485	8	may	may	AUX
taxlaw-2816	485	9	be	be	AUX
taxlaw-2816	485	10	viewed	view	VERB
taxlaw-2816	485	11	as	as	ADP
taxlaw-2816	485	12	“	"	PUNCT
taxlaw-2816	485	13	a	a	DET
taxlaw-2816	485	14	charge	charge	NOUN
taxlaw-2816	485	15	on	on	ADP
taxlaw-2816	485	16	corporations	corporation	NOUN
taxlaw-2816	485	17	for	for	ADP
taxlaw-2816	485	18	providing	provide	VERB
taxlaw-2816	485	19	them	they	PRON
taxlaw-2816	485	20	with	with	ADP
taxlaw-2816	485	21	a	a	DET
taxlaw-2816	485	22	market	market	NOUN
taxlaw-2816	485	23	in	in	ADP
taxlaw-2816	485	24	which	which	PRON
taxlaw-2816	485	25	to	to	PART
taxlaw-2816	485	26	sell	sell	VERB
taxlaw-2816	485	27	their	their	PRON
taxlaw-2816	485	28	goods	good	NOUN
taxlaw-2816	485	29	and	and	CCONJ
taxlaw-2816	485	30	services	service	NOUN
taxlaw-2816	485	31	and	and	CCONJ
taxlaw-2816	485	32	providing	provide	VERB
taxlaw-2816	485	33	them	they	PRON
taxlaw-2816	485	34	with	with	ADP
taxlaw-2816	485	35	the	the	DET
taxlaw-2816	485	36	infrastructure	infrastructure	NOUN
taxlaw-2816	485	37	needed	need	VERB
taxlaw-2816	485	38	to	to	PART
taxlaw-2816	485	39	produce	produce	VERB
taxlaw-2816	485	40	those	those	DET
taxlaw-2816	485	41	goods	good	NOUN
taxlaw-2816	485	42	and	and	CCONJ
taxlaw-2816	485	43	services	service	NOUN
taxlaw-2816	485	44	.	.	PUNCT
taxlaw-2816	486	1	”120	”120	PUNCT
taxlaw-2816	487	1	thus	thus	ADV
taxlaw-2816	487	2	,	,	PUNCT
taxlaw-2816	487	3	courts	court	NOUN
taxlaw-2816	487	4	have	have	AUX
taxlaw-2816	487	5	justified	justify	VERB
taxlaw-2816	487	6	the	the	DET
taxlaw-2816	487	7	imposition	imposition	NOUN
taxlaw-2816	487	8	of	of	ADP
taxlaw-2816	487	9	both	both	DET
taxlaw-2816	487	10	taxes	taxis	NOUN
taxlaw-2816	487	11	based	base	VERB
taxlaw-2816	487	12	on	on	ADP
taxlaw-2816	487	13	the	the	DET
taxlaw-2816	487	14	orderly	orderly	ADJ
taxlaw-2816	487	15	marketplace	marketplace	NOUN
taxlaw-2816	487	16	that	that	PRON
taxlaw-2816	487	17	the	the	DET
taxlaw-2816	487	18	state	state	NOUN
taxlaw-2816	487	19	provides	provide	VERB
taxlaw-2816	487	20	for	for	ADP
taxlaw-2816	487	21	commerce.121	commerce.121	NOUN
taxlaw-2816	487	22	116	116	NUM
taxlaw-2816	487	23	at	at	ADP
taxlaw-2816	487	24	the	the	DET
taxlaw-2816	487	25	federal	federal	ADJ
taxlaw-2816	487	26	level	level	NOUN
taxlaw-2816	487	27	,	,	PUNCT
taxlaw-2816	487	28	the	the	DET
taxlaw-2816	487	29	accumulated	accumulate	VERB
taxlaw-2816	487	30	income	income	NOUN
taxlaw-2816	487	31	penalty	penalty	NOUN
taxlaw-2816	487	32	serves	serve	VERB
taxlaw-2816	487	33	this	this	DET
taxlaw-2816	487	34	explicit	explicit	ADJ
taxlaw-2816	487	35	purpose	purpose	NOUN
taxlaw-2816	487	36	.	.	PUNCT
taxlaw-2816	488	1	117	117	NUM
taxlaw-2816	488	2	this	this	DET
taxlaw-2816	488	3	theory	theory	NOUN
taxlaw-2816	488	4	of	of	ADP
taxlaw-2816	488	5	taxation	taxation	NOUN
taxlaw-2816	488	6	—	—	PUNCT
taxlaw-2816	488	7	that	that	SCONJ
taxlaw-2816	488	8	the	the	DET
taxlaw-2816	488	9	state	state	NOUN
taxlaw-2816	488	10	is	be	AUX
taxlaw-2816	488	11	justified	justify	VERB
taxlaw-2816	488	12	in	in	ADP
taxlaw-2816	488	13	collecting	collect	VERB
taxlaw-2816	488	14	taxes	taxis	NOUN
taxlaw-2816	488	15	based	base	VERB
taxlaw-2816	488	16	on	on	ADP
taxlaw-2816	488	17	the	the	DET
taxlaw-2816	488	18	benefits	benefit	NOUN
taxlaw-2816	488	19	provided	provide	VERB
taxlaw-2816	488	20	by	by	ADP
taxlaw-2816	488	21	the	the	DET
taxlaw-2816	488	22	state	state	NOUN
taxlaw-2816	488	23	to	to	ADP
taxlaw-2816	488	24	taxpayers	taxpayer	NOUN
taxlaw-2816	488	25	—	—	PUNCT
taxlaw-2816	488	26	is	be	AUX
taxlaw-2816	488	27	known	know	VERB
taxlaw-2816	488	28	as	as	ADP
taxlaw-2816	488	29	the	the	DET
taxlaw-2816	488	30	“	"	PUNCT
taxlaw-2816	488	31	benefit	benefit	NOUN
taxlaw-2816	488	32	theory	theory	NOUN
taxlaw-2816	488	33	.	.	PUNCT
taxlaw-2816	488	34	”	"	PUNCT
taxlaw-2816	489	1	in	in	ADP
taxlaw-2816	489	2	addition	addition	NOUN
taxlaw-2816	489	3	to	to	ADP
taxlaw-2816	489	4	justifying	justify	VERB
taxlaw-2816	489	5	the	the	DET
taxlaw-2816	489	6	imposition	imposition	NOUN
taxlaw-2816	489	7	of	of	ADP
taxlaw-2816	489	8	state	state	NOUN
taxlaw-2816	489	9	taxes	taxis	NOUN
taxlaw-2816	489	10	,	,	PUNCT
taxlaw-2816	489	11	the	the	DET
taxlaw-2816	489	12	benefit	benefit	NOUN
taxlaw-2816	489	13	theory	theory	NOUN
taxlaw-2816	489	14	also	also	ADV
taxlaw-2816	489	15	serves	serve	VERB
taxlaw-2816	489	16	as	as	ADP
taxlaw-2816	489	17	a	a	DET
taxlaw-2816	489	18	limit	limit	NOUN
taxlaw-2816	489	19	on	on	ADP
taxlaw-2816	489	20	the	the	DET
taxlaw-2816	489	21	states	state	NOUN
taxlaw-2816	489	22	’	'	PUNCT
taxlaw-2816	489	23	ability	ability	NOUN
taxlaw-2816	489	24	to	to	PART
taxlaw-2816	489	25	tax	tax	VERB
taxlaw-2816	489	26	.	.	PUNCT
taxlaw-2816	490	1	the	the	DET
taxlaw-2816	490	2	supreme	supreme	PROPN
taxlaw-2816	490	3	court	court	PROPN
taxlaw-2816	490	4	long	long	ADV
taxlaw-2816	490	5	ago	ago	ADV
taxlaw-2816	490	6	said	say	VERB
taxlaw-2816	490	7	that	that	SCONJ
taxlaw-2816	490	8	a	a	DET
taxlaw-2816	490	9	state	state	NOUN
taxlaw-2816	490	10	may	may	AUX
taxlaw-2816	490	11	not	not	PART
taxlaw-2816	490	12	exact	exact	VERB
taxlaw-2816	490	13	a	a	DET
taxlaw-2816	490	14	tax	tax	NOUN
taxlaw-2816	490	15	unless	unless	SCONJ
taxlaw-2816	490	16	the	the	DET
taxlaw-2816	490	17	tax	tax	NOUN
taxlaw-2816	490	18	“	"	PUNCT
taxlaw-2816	490	19	bears	bear	VERB
taxlaw-2816	490	20	fiscal	fiscal	ADJ
taxlaw-2816	490	21	relation	relation	NOUN
taxlaw-2816	490	22	to	to	ADP
taxlaw-2816	490	23	protection	protection	NOUN
taxlaw-2816	490	24	,	,	PUNCT
taxlaw-2816	490	25	opportunities	opportunity	NOUN
taxlaw-2816	490	26	and	and	CCONJ
taxlaw-2816	490	27	benefits	benefit	NOUN
taxlaw-2816	490	28	given	give	VERB
taxlaw-2816	490	29	by	by	ADP
taxlaw-2816	490	30	the	the	DET
taxlaw-2816	490	31	state	state	NOUN
taxlaw-2816	490	32	.	.	PUNCT
taxlaw-2816	490	33	”	"	PUNCT
taxlaw-2816	491	1	wis	wis	PROPN
taxlaw-2816	491	2	.	.	PUNCT
taxlaw-2816	492	1	v.	v.	PROPN
taxlaw-2816	492	2	j.c	j.c	PROPN
taxlaw-2816	492	3	.	.	PROPN
taxlaw-2816	492	4	penney	penney	PROPN
taxlaw-2816	492	5	co.	co.	PROPN
taxlaw-2816	492	6	,	,	PUNCT
taxlaw-2816	492	7	311	311	NUM
taxlaw-2816	492	8	u.s	u.s	PROPN
taxlaw-2816	492	9	.	.	PROPN
taxlaw-2816	492	10	435	435	NUM
taxlaw-2816	492	11	,	,	PUNCT
taxlaw-2816	492	12	444	444	NUM
taxlaw-2816	492	13	(	(	PUNCT
taxlaw-2816	492	14	1940	1940	NUM
taxlaw-2816	492	15	)	)	PUNCT
taxlaw-2816	492	16	.	.	PUNCT
taxlaw-2816	493	1	this	this	DET
taxlaw-2816	493	2	concept	concept	NOUN
taxlaw-2816	493	3	is	be	AUX
taxlaw-2816	493	4	presently	presently	ADV
taxlaw-2816	493	5	embodied	embody	VERB
taxlaw-2816	493	6	in	in	ADP
taxlaw-2816	493	7	complete	complete	ADJ
taxlaw-2816	493	8	auto	auto	NOUN
taxlaw-2816	493	9	’s	’s	PART
taxlaw-2816	493	10	fourth	fourth	ADJ
taxlaw-2816	493	11	prong	prong	NOUN
taxlaw-2816	493	12	,	,	PUNCT
taxlaw-2816	493	13	that	that	SCONJ
taxlaw-2816	493	14	a	a	DET
taxlaw-2816	493	15	state	state	NOUN
taxlaw-2816	493	16	tax	tax	NOUN
taxlaw-2816	493	17	must	must	AUX
taxlaw-2816	493	18	be	be	AUX
taxlaw-2816	493	19	“	"	PUNCT
taxlaw-2816	493	20	fairly	fairly	ADV
taxlaw-2816	493	21	related	relate	VERB
taxlaw-2816	493	22	”	"	PUNCT
taxlaw-2816	493	23	to	to	ADP
taxlaw-2816	493	24	the	the	DET
taxlaw-2816	493	25	services	service	NOUN
taxlaw-2816	493	26	provided	provide	VERB
taxlaw-2816	493	27	by	by	ADP
taxlaw-2816	493	28	the	the	DET
taxlaw-2816	493	29	state	state	NOUN
taxlaw-2816	493	30	.	.	PUNCT
taxlaw-2816	494	1	complete	complete	ADJ
taxlaw-2816	494	2	auto	auto	PROPN
taxlaw-2816	494	3	transit	transit	PROPN
taxlaw-2816	494	4	inc	inc	PROPN
taxlaw-2816	494	5	.	.	PROPN
taxlaw-2816	495	1	v.	v.	PROPN
taxlaw-2816	495	2	brady	brady	PROPN
taxlaw-2816	495	3	,	,	PUNCT
taxlaw-2816	496	1	430	430	NUM
taxlaw-2816	496	2	u.s	u.s	PROPN
taxlaw-2816	496	3	.	.	PROPN
taxlaw-2816	496	4	274	274	NUM
taxlaw-2816	496	5	,	,	PUNCT
taxlaw-2816	496	6	274	274	NUM
taxlaw-2816	496	7	(	(	PUNCT
taxlaw-2816	496	8	1977	1977	NUM
taxlaw-2816	496	9	)	)	PUNCT
taxlaw-2816	496	10	.	.	PUNCT
taxlaw-2816	497	1	118	118	NUM
taxlaw-2816	497	2	mcleod	mcleod	PROPN
taxlaw-2816	497	3	v.	v.	PROPN
taxlaw-2816	497	4	j.e	j.e	PROPN
taxlaw-2816	497	5	.	.	PROPN
taxlaw-2816	497	6	dilworth	dilworth	PROPN
taxlaw-2816	497	7	co.	co.	PROPN
taxlaw-2816	497	8	,	,	PUNCT
taxlaw-2816	497	9	322	322	NUM
taxlaw-2816	497	10	u.s	u.s	PROPN
taxlaw-2816	497	11	.	.	PROPN
taxlaw-2816	497	12	327	327	NUM
taxlaw-2816	497	13	,	,	PUNCT
taxlaw-2816	497	14	331	331	NUM
taxlaw-2816	497	15	(	(	PUNCT
taxlaw-2816	497	16	1944	1944	NUM
taxlaw-2816	497	17	)	)	PUNCT
taxlaw-2816	497	18	.	.	PUNCT
taxlaw-2816	498	1	119	119	NUM
taxlaw-2816	499	1	the	the	DET
taxlaw-2816	499	2	sales	sale	NOUN
taxlaw-2816	499	3	tax	tax	NOUN
taxlaw-2816	499	4	is	be	AUX
taxlaw-2816	499	5	typically	typically	ADV
taxlaw-2816	499	6	charged	charge	VERB
taxlaw-2816	499	7	against	against	ADP
taxlaw-2816	499	8	the	the	DET
taxlaw-2816	499	9	purchaser	purchaser	NOUN
taxlaw-2816	499	10	,	,	PUNCT
taxlaw-2816	499	11	rather	rather	ADV
taxlaw-2816	499	12	than	than	ADP
taxlaw-2816	499	13	the	the	DET
taxlaw-2816	499	14	retailer	retailer	NOUN
taxlaw-2816	499	15	,	,	PUNCT
taxlaw-2816	499	16	and	and	CCONJ
taxlaw-2816	499	17	the	the	DET
taxlaw-2816	499	18	retailer	retailer	NOUN
taxlaw-2816	499	19	simply	simply	ADV
taxlaw-2816	499	20	serves	serve	VERB
taxlaw-2816	499	21	as	as	ADP
taxlaw-2816	499	22	the	the	DET
taxlaw-2816	499	23	state	state	NOUN
taxlaw-2816	499	24	’s	’s	PART
taxlaw-2816	499	25	agent	agent	NOUN
taxlaw-2816	499	26	for	for	ADP
taxlaw-2816	499	27	collecting	collect	VERB
taxlaw-2816	499	28	the	the	DET
taxlaw-2816	499	29	tax	tax	NOUN
taxlaw-2816	499	30	.	.	PUNCT
taxlaw-2816	500	1	see	see	VERB
taxlaw-2816	500	2	hellerstein	hellerstein	NOUN
taxlaw-2816	500	3	&	&	CCONJ
taxlaw-2816	500	4	hellerstein	hellerstein	PROPN
taxlaw-2816	500	5	,	,	PUNCT
taxlaw-2816	500	6	supra	supra	PROPN
taxlaw-2816	500	7	note	note	NOUN
taxlaw-2816	500	8	12	12	NUM
taxlaw-2816	500	9	,	,	PUNCT
taxlaw-2816	500	10	at	at	ADP
taxlaw-2816	500	11	¶	¶	PROPN
taxlaw-2816	500	12	12.01	12.01	NUM
taxlaw-2816	500	13	(	(	PUNCT
taxlaw-2816	500	14	explaining	explain	VERB
taxlaw-2816	500	15	that	that	SCONJ
taxlaw-2816	500	16	even	even	ADV
taxlaw-2816	500	17	in	in	ADP
taxlaw-2816	500	18	states	state	NOUN
taxlaw-2816	500	19	denominating	denominate	VERB
taxlaw-2816	500	20	their	their	PRON
taxlaw-2816	500	21	tax	tax	NOUN
taxlaw-2816	500	22	as	as	ADP
taxlaw-2816	500	23	a	a	DET
taxlaw-2816	500	24	“	"	PUNCT
taxlaw-2816	500	25	vendor	vendor	NOUN
taxlaw-2816	500	26	tax	tax	NOUN
taxlaw-2816	500	27	,	,	PUNCT
taxlaw-2816	500	28	”	"	PUNCT
taxlaw-2816	500	29	the	the	DET
taxlaw-2816	500	30	economic	economic	ADJ
taxlaw-2816	500	31	incidence	incidence	NOUN
taxlaw-2816	500	32	of	of	ADP
taxlaw-2816	500	33	the	the	DET
taxlaw-2816	500	34	tax	tax	NOUN
taxlaw-2816	500	35	typically	typically	ADV
taxlaw-2816	500	36	falls	fall	VERB
taxlaw-2816	500	37	on	on	ADP
taxlaw-2816	500	38	the	the	DET
taxlaw-2816	500	39	consumer	consumer	NOUN
taxlaw-2816	500	40	)	)	PUNCT
taxlaw-2816	500	41	.	.	PUNCT
taxlaw-2816	501	1	120	120	NUM
taxlaw-2816	501	2	mcintyre	mcintyre	NOUN
taxlaw-2816	501	3	,	,	PUNCT
taxlaw-2816	501	4	supra	supra	PROPN
taxlaw-2816	501	5	note	note	PROPN
taxlaw-2816	501	6	114	114	NUM
taxlaw-2816	501	7	,	,	PUNCT
taxlaw-2816	501	8	at	at	ADP
taxlaw-2816	501	9	933	933	NUM
taxlaw-2816	501	10	.	.	PUNCT
taxlaw-2816	501	11	121	121	NUM
taxlaw-2816	501	12	see	see	NOUN
taxlaw-2816	501	13	,	,	PUNCT
taxlaw-2816	501	14	e.g.	e.g.	ADV
taxlaw-2816	501	15	,	,	PUNCT
taxlaw-2816	501	16	a&f	a&f	PROPN
taxlaw-2816	501	17	trademark	trademark	PROPN
taxlaw-2816	501	18	inc	inc	PROPN
taxlaw-2816	501	19	.	.	PROPN
taxlaw-2816	501	20	v	v	PROPN
taxlaw-2816	501	21	tolson	tolson	PROPN
taxlaw-2816	501	22	,	,	PUNCT
taxlaw-2816	501	23	605	605	NUM
taxlaw-2816	501	24	s.e.2d	s.e.2d	NUM
taxlaw-2816	501	25	187	187	NUM
taxlaw-2816	501	26	,	,	PUNCT
taxlaw-2816	501	27	192	192	NUM
taxlaw-2816	501	28	(	(	PUNCT
taxlaw-2816	501	29	n.c	n.c	PROPN
taxlaw-2816	501	30	.	.	PROPN
taxlaw-2816	501	31	app	app	PROPN
taxlaw-2816	501	32	.	.	PROPN
taxlaw-2816	501	33	2004	2004	NUM
taxlaw-2816	501	34	)	)	PUNCT
taxlaw-2816	501	35	(	(	PUNCT
taxlaw-2816	501	36	“	"	PUNCT
taxlaw-2816	501	37	[	[	X
taxlaw-2816	501	38	b]y	b]y	NOUN
taxlaw-2816	501	39	providing	provide	VERB
taxlaw-2816	501	40	an	an	DET
taxlaw-2816	501	41	orderly	orderly	ADJ
taxlaw-2816	501	42	society	society	NOUN
taxlaw-2816	501	43	in	in	ADP
taxlaw-2816	501	44	which	which	PRON
taxlaw-2816	501	45	the	the	DET
taxlaw-2816	501	46	related	relate	VERB
taxlaw-2816	501	47	retail	retail	ADJ
taxlaw-2816	501	48	companies	company	NOUN
taxlaw-2816	501	49	conduct	conduct	VERB
taxlaw-2816	501	50	business	business	NOUN
taxlaw-2816	501	51	,	,	PUNCT
taxlaw-2816	501	52	north	north	PROPN
taxlaw-2816	501	53	carolina	carolina	PROPN
taxlaw-2816	501	54	has	have	AUX
taxlaw-2816	501	55	made	make	VERB
taxlaw-2816	501	56	it	it	PRON
taxlaw-2816	501	57	possible	possible	ADJ
taxlaw-2816	501	58	for	for	SCONJ
taxlaw-2816	501	59	the	the	DET
taxlaw-2816	501	60	taxpayers	taxpayer	NOUN
taxlaw-2816	501	61	to	to	PART
taxlaw-2816	501	62	earn	earn	VERB
taxlaw-2816	501	63	income	income	NOUN
taxlaw-2816	501	64	pursuant	pursuant	ADJ
taxlaw-2816	501	65	to	to	ADP
taxlaw-2816	501	66	the	the	DET
taxlaw-2816	501	67	licensing	licensing	NOUN
taxlaw-2816	501	68	agreements	agreement	NOUN
taxlaw-2816	501	69	.	.	PUNCT
taxlaw-2816	501	70	”	"	PUNCT
taxlaw-2816	501	71	)	)	PUNCT
taxlaw-2816	501	72	;	;	PUNCT
taxlaw-2816	501	73	geoffrey	geoffrey	PROPN
taxlaw-2816	501	74	,	,	PUNCT
taxlaw-2816	501	75	inc	inc	PROPN
taxlaw-2816	501	76	.	.	PROPN
taxlaw-2816	502	1	v.	v.	PROPN
taxlaw-2816	502	2	s.c	s.c	PROPN
taxlaw-2816	502	3	.	.	PROPN
taxlaw-2816	502	4	tax	tax	PROPN
taxlaw-2816	502	5	comm’n	comm’n	NOUN
taxlaw-2816	502	6	,	,	PUNCT
taxlaw-2816	502	7	437	437	NUM
taxlaw-2816	502	8	s.e.2d	s.e.2d	NOUN
taxlaw-2816	502	9	13	13	NUM
taxlaw-2816	502	10	,	,	PUNCT
taxlaw-2816	502	11	22	22	NUM
taxlaw-2816	502	12	(	(	PUNCT
taxlaw-2816	502	13	s.c	s.c	PROPN
taxlaw-2816	502	14	.	.	PROPN
taxlaw-2816	502	15	1993	1993	NUM
taxlaw-2816	502	16	)	)	PUNCT
taxlaw-2816	503	1	(	(	PUNCT
taxlaw-2816	503	2	“	"	PUNCT
taxlaw-2816	503	3	by	by	ADP
taxlaw-2816	503	4	providing	provide	VERB
taxlaw-2816	503	5	an	an	DET
taxlaw-2816	503	6	orderly	orderly	ADJ
taxlaw-2816	503	7	society	society	NOUN
taxlaw-2816	503	8	in	in	ADP
taxlaw-2816	503	9	which	which	PRON
taxlaw-2816	503	10	toys	toy	NOUN
taxlaw-2816	503	11	r	r	VERB
taxlaw-2816	503	12	us	us	PROPN
taxlaw-2816	503	13	conducts	conduct	VERB
taxlaw-2816	503	14	business	business	NOUN
taxlaw-2816	503	15	,	,	PUNCT
taxlaw-2816	503	16	south	south	PROPN
taxlaw-2816	503	17	carolina	carolina	PROPN
taxlaw-2816	503	18	has	have	AUX
taxlaw-2816	503	19	made	make	VERB
taxlaw-2816	503	20	it	it	PRON
taxlaw-2816	503	21	possible	possible	ADJ
taxlaw-2816	503	22	for	for	SCONJ
taxlaw-2816	503	23	geoffrey	geoffrey	PROPN
taxlaw-2816	503	24	to	to	PART
taxlaw-2816	503	25	earn	earn	VERB
taxlaw-2816	503	26	income	income	NOUN
taxlaw-2816	503	27	pursuant	pursuant	ADJ
taxlaw-2816	503	28	to	to	ADP
taxlaw-2816	503	29	the	the	DET
taxlaw-2816	503	30	royalty	royalty	NOUN
taxlaw-2816	503	31	agreement	agreement	NOUN
taxlaw-2816	503	32	.	.	PUNCT
taxlaw-2816	503	33	”	"	PUNCT
taxlaw-2816	503	34	)	)	PUNCT
taxlaw-2816	503	35	;	;	PUNCT
taxlaw-2816	503	36	mcintyre	mcintyre	PROPN
taxlaw-2816	503	37	,	,	PUNCT
taxlaw-2816	503	38	supra	supra	PROPN
taxlaw-2816	503	39	note	note	PROPN
taxlaw-2816	503	40	114	114	NUM
taxlaw-2816	503	41	,	,	PUNCT
taxlaw-2816	503	42	at	at	ADP
taxlaw-2816	503	43	934	934	NUM
taxlaw-2816	503	44	(	(	PUNCT
taxlaw-2816	503	45	“	"	PUNCT
taxlaw-2816	503	46	the	the	DET
taxlaw-2816	503	47	states	state	NOUN
taxlaw-2816	503	48	have	have	AUX
taxlaw-2816	503	49	contributed	contribute	VERB
taxlaw-2816	503	50	to	to	ADP
taxlaw-2816	503	51	the	the	DET
taxlaw-2816	503	52	creation	creation	NOUN
taxlaw-2816	503	53	and	and	CCONJ
taxlaw-2816	503	54	maintenance	maintenance	NOUN
taxlaw-2816	503	55	of	of	ADP
taxlaw-2816	503	56	a	a	DET
taxlaw-2816	503	57	marketplace	marketplace	NOUN
taxlaw-2816	503	58	where	where	SCONJ
taxlaw-2816	503	59	corporations	corporation	NOUN
taxlaw-2816	503	60	can	can	AUX
taxlaw-2816	503	61	sell	sell	VERB
taxlaw-2816	503	62	goods	good	NOUN
taxlaw-2816	503	63	at	at	ADP
taxlaw-2816	503	64	a	a	DET
taxlaw-2816	503	65	profit	profit	NOUN
taxlaw-2816	503	66	.	.	PUNCT
taxlaw-2816	504	1	they	they	PRON
taxlaw-2816	504	2	have	have	AUX
taxlaw-2816	504	3	also	also	ADV
taxlaw-2816	504	4	contributed	contribute	VERB
taxlaw-2816	504	5	to	to	ADP
taxlaw-2816	504	6	the	the	DET
taxlaw-2816	504	7	creation	creation	NOUN
taxlaw-2816	504	8	of	of	ADP
taxlaw-2816	504	9	the	the	DET
taxlaw-2816	504	10	infrastructure	infrastructure	NOUN
taxlaw-2816	504	11	—	—	PUNCT
taxlaw-2816	504	12	educated	educate	VERB
taxlaw-2816	504	13	workforce	workforce	NOUN
taxlaw-2816	504	14	,	,	PUNCT
taxlaw-2816	504	15	roads	road	NOUN
taxlaw-2816	504	16	,	,	PUNCT
taxlaw-2816	504	17	utilities	utility	NOUN
taxlaw-2816	504	18	,	,	PUNCT
taxlaw-2816	504	19	courts	court	NOUN
taxlaw-2816	504	20	,	,	PUNCT
taxlaw-2816	504	21	police	police	NOUN
taxlaw-2816	504	22	,	,	PUNCT
taxlaw-2816	504	23	and	and	CCONJ
taxlaw-2816	504	24	so	so	ADV
taxlaw-2816	504	25	forth	forth	ADV
taxlaw-2816	504	26	—	—	PUNCT
taxlaw-2816	504	27	needed	need	VERB
taxlaw-2816	504	28	for	for	ADP
taxlaw-2816	504	29	the	the	DET
taxlaw-2816	504	30	production	production	NOUN
taxlaw-2816	504	31	of	of	ADP
taxlaw-2816	504	32	goods	good	NOUN
taxlaw-2816	504	33	and	and	CCONJ
taxlaw-2816	504	34	services	service	NOUN
taxlaw-2816	504	35	.	.	PUNCT
taxlaw-2816	504	36	”	"	PUNCT
taxlaw-2816	504	37	)	)	PUNCT
taxlaw-2816	504	38	.	.	PUNCT
taxlaw-2816	505	1	this	this	DET
taxlaw-2816	505	2	same	same	ADJ
taxlaw-2816	505	3	“	"	PUNCT
taxlaw-2816	505	4	benefits	benefit	NOUN
taxlaw-2816	505	5	”	"	PUNCT
taxlaw-2816	505	6	argument	argument	NOUN
taxlaw-2816	505	7	has	have	AUX
taxlaw-2816	505	8	been	be	AUX
taxlaw-2816	505	9	discussed	discuss	VERB
taxlaw-2816	505	10	in	in	ADP
taxlaw-2816	505	11	cases	case	NOUN
taxlaw-2816	505	12	involving	involve	VERB
taxlaw-2816	505	13	the	the	DET
taxlaw-2816	505	14	sales	sale	NOUN
taxlaw-2816	505	15	tax	tax	NOUN
taxlaw-2816	505	16	.	.	PUNCT
taxlaw-2816	506	1	for	for	ADP
taxlaw-2816	506	2	example	example	NOUN
taxlaw-2816	506	3	,	,	PUNCT
taxlaw-2816	506	4	in	in	ADP
taxlaw-2816	506	5	his	his	PRON
taxlaw-2816	506	6	dissent	dissent	NOUN
taxlaw-2816	506	7	in	in	ADP
taxlaw-2816	506	8	quill	quill	NOUN
taxlaw-2816	506	9	,	,	PUNCT
taxlaw-2816	506	10	justice	justice	PROPN
taxlaw-2816	506	11	white	white	PROPN
taxlaw-2816	506	12	argued	argue	VERB
taxlaw-2816	506	13	that	that	SCONJ
taxlaw-2816	506	14	north	north	PROPN
taxlaw-2816	506	15	dakota	dakota	PROPN
taxlaw-2816	506	16	was	be	AUX
taxlaw-2816	506	17	justified	justify	VERB
taxlaw-2816	506	18	in	in	ADP
taxlaw-2816	506	19	asserting	assert	VERB
taxlaw-2816	506	20	its	its	PRON
taxlaw-2816	506	21	sales	sale	NOUN
taxlaw-2816	506	22	tax	tax	NOUN
taxlaw-2816	506	23	because	because	SCONJ
taxlaw-2816	506	24	:	:	PUNCT
taxlaw-2816	506	25	160	160	NUM
taxlaw-2816	506	26	columbia	columbia	PROPN
taxlaw-2816	506	27	journal	journal	PROPN
taxlaw-2816	506	28	of	of	ADP
taxlaw-2816	506	29	tax	tax	NOUN
taxlaw-2816	506	30	law	law	NOUN
taxlaw-2816	507	1	[	[	X
taxlaw-2816	507	2	vol	vol	NOUN
taxlaw-2816	507	3	.	.	PUNCT
taxlaw-2816	508	1	4:136	4:136	NUM
taxlaw-2816	509	1	while	while	SCONJ
taxlaw-2816	509	2	the	the	DET
taxlaw-2816	509	3	corporate	corporate	ADJ
taxlaw-2816	509	4	income	income	NOUN
taxlaw-2816	509	5	tax	tax	NOUN
taxlaw-2816	509	6	and	and	CCONJ
taxlaw-2816	509	7	the	the	DET
taxlaw-2816	509	8	sales	sale	NOUN
taxlaw-2816	509	9	tax	tax	NOUN
taxlaw-2816	509	10	both	both	PRON
taxlaw-2816	509	11	serve	serve	VERB
taxlaw-2816	509	12	at	at	ADV
taxlaw-2816	509	13	least	least	ADV
taxlaw-2816	509	14	three	three	NUM
taxlaw-2816	509	15	common	common	ADJ
taxlaw-2816	509	16	purposes	purpose	NOUN
taxlaw-2816	509	17	—	—	PUNCT
taxlaw-2816	509	18	raising	raise	VERB
taxlaw-2816	509	19	funds	fund	NOUN
taxlaw-2816	509	20	for	for	ADP
taxlaw-2816	509	21	the	the	DET
taxlaw-2816	509	22	state	state	NOUN
taxlaw-2816	509	23	,	,	PUNCT
taxlaw-2816	509	24	taxing	tax	VERB
taxlaw-2816	509	25	economic	economic	ADJ
taxlaw-2816	509	26	well	well	NOUN
taxlaw-2816	509	27	-	-	PUNCT
taxlaw-2816	509	28	being	being	NOUN
taxlaw-2816	509	29	,	,	PUNCT
taxlaw-2816	509	30	and	and	CCONJ
taxlaw-2816	509	31	taxing	tax	VERB
taxlaw-2816	509	32	the	the	DET
taxlaw-2816	509	33	benefit	benefit	NOUN
taxlaw-2816	509	34	of	of	ADP
taxlaw-2816	509	35	an	an	DET
taxlaw-2816	509	36	orderly	orderly	ADJ
taxlaw-2816	509	37	marketplace	marketplace	NOUN
taxlaw-2816	509	38	provided	provide	VERB
taxlaw-2816	509	39	by	by	ADP
taxlaw-2816	509	40	the	the	DET
taxlaw-2816	509	41	state122	state122	PROPN
taxlaw-2816	509	42	—	—	PUNCT
taxlaw-2816	509	43	each	each	PRON
taxlaw-2816	509	44	also	also	ADV
taxlaw-2816	509	45	serves	serve	VERB
taxlaw-2816	509	46	distinct	distinct	ADJ
taxlaw-2816	509	47	purposes	purpose	NOUN
taxlaw-2816	509	48	,	,	PUNCT
taxlaw-2816	509	49	as	as	SCONJ
taxlaw-2816	509	50	further	far	ADV
taxlaw-2816	509	51	discussed	discuss	VERB
taxlaw-2816	509	52	below	below	ADV
taxlaw-2816	509	53	.	.	PUNCT
taxlaw-2816	510	1	the	the	DET
taxlaw-2816	510	2	reason	reason	NOUN
taxlaw-2816	510	3	for	for	ADP
taxlaw-2816	510	4	exploring	explore	VERB
taxlaw-2816	510	5	these	these	DET
taxlaw-2816	510	6	distinct	distinct	ADJ
taxlaw-2816	510	7	purposes	purpose	NOUN
taxlaw-2816	510	8	is	be	AUX
taxlaw-2816	510	9	to	to	PART
taxlaw-2816	510	10	assess	assess	VERB
taxlaw-2816	510	11	whether	whether	SCONJ
taxlaw-2816	510	12	the	the	DET
taxlaw-2816	510	13	different	different	ADJ
taxlaw-2816	510	14	theoretical	theoretical	ADJ
taxlaw-2816	510	15	bases	basis	NOUN
taxlaw-2816	510	16	for	for	ADP
taxlaw-2816	510	17	the	the	DET
taxlaw-2816	510	18	taxes	taxis	NOUN
taxlaw-2816	510	19	justify	justify	VERB
taxlaw-2816	510	20	the	the	DET
taxlaw-2816	510	21	different	different	ADJ
taxlaw-2816	510	22	jurisdictional	jurisdictional	ADJ
taxlaw-2816	510	23	standards	standard	NOUN
taxlaw-2816	510	24	that	that	PRON
taxlaw-2816	510	25	courts	court	NOUN
taxlaw-2816	510	26	have	have	AUX
taxlaw-2816	510	27	afforded	afford	VERB
taxlaw-2816	510	28	them	they	PRON
taxlaw-2816	510	29	.	.	PUNCT
taxlaw-2816	511	1	a.	a.	PROPN
taxlaw-2816	511	2	theoretical	theoretical	ADJ
taxlaw-2816	511	3	foundations	foundation	NOUN
taxlaw-2816	511	4	for	for	ADP
taxlaw-2816	511	5	the	the	DET
taxlaw-2816	511	6	sales	sale	NOUN
taxlaw-2816	511	7	tax	tax	NOUN
taxlaw-2816	511	8	the	the	DET
taxlaw-2816	511	9	sales	sale	NOUN
taxlaw-2816	511	10	tax	tax	NOUN
taxlaw-2816	511	11	is	be	AUX
taxlaw-2816	511	12	a	a	DET
taxlaw-2816	511	13	form	form	NOUN
taxlaw-2816	511	14	of	of	ADP
taxlaw-2816	511	15	consumption	consumption	NOUN
taxlaw-2816	511	16	tax	tax	NOUN
taxlaw-2816	511	17	.	.	PUNCT
taxlaw-2816	512	1	as	as	ADP
taxlaw-2816	512	2	such	such	ADJ
taxlaw-2816	512	3	,	,	PUNCT
taxlaw-2816	512	4	the	the	DET
taxlaw-2816	512	5	sales	sale	NOUN
taxlaw-2816	512	6	tax	tax	NOUN
taxlaw-2816	512	7	may	may	AUX
taxlaw-2816	512	8	be	be	AUX
taxlaw-2816	512	9	justified	justify	VERB
taxlaw-2816	512	10	under	under	ADP
taxlaw-2816	512	11	a	a	DET
taxlaw-2816	512	12	number	number	NOUN
taxlaw-2816	512	13	of	of	ADP
taxlaw-2816	512	14	theories	theory	NOUN
taxlaw-2816	512	15	.	.	PUNCT
taxlaw-2816	513	1	first	first	ADV
taxlaw-2816	513	2	,	,	PUNCT
taxlaw-2816	513	3	the	the	DET
taxlaw-2816	513	4	sales	sale	NOUN
taxlaw-2816	513	5	tax	tax	NOUN
taxlaw-2816	513	6	applies	apply	VERB
taxlaw-2816	513	7	only	only	ADV
taxlaw-2816	513	8	to	to	ADP
taxlaw-2816	513	9	that	that	DET
taxlaw-2816	513	10	portion	portion	NOUN
taxlaw-2816	513	11	of	of	ADP
taxlaw-2816	513	12	an	an	DET
taxlaw-2816	513	13	individual	individual	NOUN
taxlaw-2816	513	14	’s	’s	PART
taxlaw-2816	513	15	economic	economic	ADJ
taxlaw-2816	513	16	well	well	NOUN
taxlaw-2816	513	17	-	-	PUNCT
taxlaw-2816	513	18	being	being	NOUN
taxlaw-2816	513	19	that	that	PRON
taxlaw-2816	513	20	is	be	AUX
taxlaw-2816	513	21	actually	actually	ADV
taxlaw-2816	513	22	put	put	VERB
taxlaw-2816	513	23	to	to	AUX
taxlaw-2816	513	24	use	use	VERB
taxlaw-2816	513	25	(	(	PUNCT
taxlaw-2816	513	26	i.e.	i.e.	X
taxlaw-2816	513	27	,	,	PUNCT
taxlaw-2816	513	28	consumed	consume	VERB
taxlaw-2816	513	29	)	)	PUNCT
taxlaw-2816	513	30	.	.	PUNCT
taxlaw-2816	514	1	it	it	PRON
taxlaw-2816	514	2	allows	allow	VERB
taxlaw-2816	514	3	savings	saving	NOUN
taxlaw-2816	514	4	to	to	PART
taxlaw-2816	514	5	escape	escape	VERB
taxlaw-2816	514	6	taxation	taxation	NOUN
taxlaw-2816	514	7	,	,	PUNCT
taxlaw-2816	514	8	or	or	CCONJ
taxlaw-2816	514	9	at	at	ADP
taxlaw-2816	514	10	least	least	ADJ
taxlaw-2816	514	11	defers	defer	VERB
taxlaw-2816	514	12	taxing	tax	VERB
taxlaw-2816	514	13	savings	saving	NOUN
taxlaw-2816	514	14	until	until	SCONJ
taxlaw-2816	514	15	those	those	DET
taxlaw-2816	514	16	savings	saving	NOUN
taxlaw-2816	514	17	are	be	AUX
taxlaw-2816	514	18	eventually	eventually	ADV
taxlaw-2816	514	19	consumed	consume	VERB
taxlaw-2816	514	20	.	.	PUNCT
taxlaw-2816	515	1	this	this	PRON
taxlaw-2816	515	2	has	have	VERB
taxlaw-2816	515	3	the	the	DET
taxlaw-2816	515	4	theoretical	theoretical	ADJ
taxlaw-2816	515	5	benefit	benefit	NOUN
taxlaw-2816	515	6	of	of	ADP
taxlaw-2816	515	7	eliminating	eliminate	VERB
taxlaw-2816	515	8	the	the	DET
taxlaw-2816	515	9	deadweight	deadweight	NOUN
taxlaw-2816	515	10	loss	loss	NOUN
taxlaw-2816	515	11	from	from	ADP
taxlaw-2816	515	12	a	a	DET
taxlaw-2816	515	13	tax	tax	NOUN
taxlaw-2816	515	14	on	on	ADP
taxlaw-2816	515	15	savings	saving	NOUN
taxlaw-2816	515	16	and	and	CCONJ
taxlaw-2816	515	17	should	should	AUX
taxlaw-2816	515	18	increase	increase	VERB
taxlaw-2816	515	19	savings	saving	NOUN
taxlaw-2816	515	20	rates	rate	NOUN
taxlaw-2816	515	21	.	.	PUNCT
taxlaw-2816	516	1	123	123	NUM
taxlaw-2816	516	2	academics	academic	NOUN
taxlaw-2816	516	3	have	have	AUX
taxlaw-2816	516	4	frequently	frequently	ADV
taxlaw-2816	516	5	cited	cite	VERB
taxlaw-2816	516	6	the	the	DET
taxlaw-2816	516	7	pro	pro	ADJ
taxlaw-2816	516	8	-	-	ADJ
taxlaw-2816	516	9	savings	savings	ADJ
taxlaw-2816	516	10	effects	effect	NOUN
taxlaw-2816	516	11	of	of	ADP
taxlaw-2816	516	12	consumption	consumption	NOUN
taxlaw-2816	516	13	taxes	taxis	NOUN
taxlaw-2816	516	14	as	as	ADP
taxlaw-2816	516	15	a	a	DET
taxlaw-2816	516	16	justification	justification	NOUN
taxlaw-2816	516	17	for	for	ADP
taxlaw-2816	516	18	them,124	them,124	ADV
taxlaw-2816	516	19	though	though	SCONJ
taxlaw-2816	516	20	this	this	PRON
taxlaw-2816	516	21	may	may	AUX
taxlaw-2816	516	22	be	be	AUX
taxlaw-2816	516	23	viewed	view	VERB
taxlaw-2816	516	24	more	more	ADV
taxlaw-2816	516	25	as	as	ADP
taxlaw-2816	516	26	a	a	DET
taxlaw-2816	516	27	criticism	criticism	NOUN
taxlaw-2816	516	28	of	of	ADP
taxlaw-2816	516	29	the	the	DET
taxlaw-2816	516	30	income	income	NOUN
taxlaw-2816	516	31	tax	tax	NOUN
taxlaw-2816	516	32	rather	rather	ADV
taxlaw-2816	516	33	than	than	ADP
taxlaw-2816	516	34	as	as	ADP
taxlaw-2816	516	35	a	a	DET
taxlaw-2816	516	36	theoretical	theoretical	ADJ
taxlaw-2816	516	37	justification	justification	NOUN
taxlaw-2816	516	38	for	for	ADP
taxlaw-2816	516	39	consumption	consumption	NOUN
taxlaw-2816	516	40	taxes.125	taxes.125	NOUN
taxlaw-2816	516	41	perhaps	perhaps	ADV
taxlaw-2816	516	42	another	another	DET
taxlaw-2816	516	43	way	way	NOUN
taxlaw-2816	516	44	to	to	PART
taxlaw-2816	516	45	think	think	VERB
taxlaw-2816	516	46	of	of	ADP
taxlaw-2816	516	47	this	this	DET
taxlaw-2816	516	48	theory	theory	NOUN
taxlaw-2816	516	49	,	,	PUNCT
taxlaw-2816	516	50	then	then	ADV
taxlaw-2816	516	51	,	,	PUNCT
taxlaw-2816	516	52	is	be	AUX
taxlaw-2816	516	53	that	that	SCONJ
taxlaw-2816	516	54	[	[	X
taxlaw-2816	516	55	a]n	a]n	NOUN
taxlaw-2816	516	56	out	out	ADP
taxlaw-2816	516	57	-	-	PUNCT
taxlaw-2816	516	58	of	of	ADP
taxlaw-2816	516	59	-	-	PUNCT
taxlaw-2816	516	60	state	state	NOUN
taxlaw-2816	516	61	direct	direct	ADJ
taxlaw-2816	516	62	marketer	marketer	NOUN
taxlaw-2816	516	63	derives	derive	VERB
taxlaw-2816	516	64	numerous	numerous	ADJ
taxlaw-2816	516	65	commercial	commercial	ADJ
taxlaw-2816	516	66	benefits	benefit	NOUN
taxlaw-2816	516	67	from	from	ADP
taxlaw-2816	516	68	the	the	DET
taxlaw-2816	516	69	state	state	NOUN
taxlaw-2816	516	70	in	in	ADP
taxlaw-2816	516	71	which	which	PRON
taxlaw-2816	516	72	it	it	PRON
taxlaw-2816	516	73	does	do	VERB
taxlaw-2816	516	74	business	business	NOUN
taxlaw-2816	516	75	.	.	PUNCT
taxlaw-2816	517	1	these	these	DET
taxlaw-2816	517	2	advantages	advantage	NOUN
taxlaw-2816	517	3	include	include	VERB
taxlaw-2816	517	4	laws	law	NOUN
taxlaw-2816	517	5	establishing	establish	VERB
taxlaw-2816	517	6	sound	sound	ADJ
taxlaw-2816	517	7	local	local	ADJ
taxlaw-2816	517	8	banking	banking	NOUN
taxlaw-2816	517	9	institutions	institution	NOUN
taxlaw-2816	517	10	to	to	PART
taxlaw-2816	517	11	support	support	VERB
taxlaw-2816	517	12	credit	credit	NOUN
taxlaw-2816	517	13	transactions	transaction	NOUN
taxlaw-2816	517	14	;	;	PUNCT
taxlaw-2816	517	15	courts	court	NOUN
taxlaw-2816	517	16	to	to	PART
taxlaw-2816	517	17	ensure	ensure	VERB
taxlaw-2816	517	18	collection	collection	NOUN
taxlaw-2816	517	19	of	of	ADP
taxlaw-2816	517	20	the	the	DET
taxlaw-2816	517	21	purchase	purchase	NOUN
taxlaw-2816	517	22	price	price	NOUN
taxlaw-2816	517	23	from	from	ADP
taxlaw-2816	517	24	the	the	DET
taxlaw-2816	517	25	seller	seller	NOUN
taxlaw-2816	517	26	's	's	PART
taxlaw-2816	517	27	customers	customer	NOUN
taxlaw-2816	517	28	;	;	PUNCT
taxlaw-2816	517	29	means	mean	NOUN
taxlaw-2816	517	30	of	of	ADP
taxlaw-2816	517	31	waste	waste	NOUN
taxlaw-2816	517	32	disposal	disposal	NOUN
taxlaw-2816	517	33	from	from	ADP
taxlaw-2816	517	34	garbage	garbage	NOUN
taxlaw-2816	517	35	generated	generate	VERB
taxlaw-2816	517	36	by	by	ADP
taxlaw-2816	517	37	mail	mail	NOUN
taxlaw-2816	517	38	-	-	PUNCT
taxlaw-2816	517	39	order	order	NOUN
taxlaw-2816	517	40	solicitations	solicitation	NOUN
taxlaw-2816	517	41	;	;	PUNCT
taxlaw-2816	517	42	and	and	CCONJ
taxlaw-2816	517	43	creation	creation	NOUN
taxlaw-2816	517	44	and	and	CCONJ
taxlaw-2816	517	45	enforcement	enforcement	NOUN
taxlaw-2816	517	46	of	of	ADP
taxlaw-2816	517	47	consumer	consumer	NOUN
taxlaw-2816	517	48	protection	protection	NOUN
taxlaw-2816	517	49	laws	law	NOUN
taxlaw-2816	517	50	,	,	PUNCT
taxlaw-2816	517	51	which	which	PRON
taxlaw-2816	517	52	protect	protect	VERB
taxlaw-2816	517	53	buyers	buyer	NOUN
taxlaw-2816	517	54	and	and	CCONJ
taxlaw-2816	517	55	sellers	seller	NOUN
taxlaw-2816	517	56	alike	alike	ADV
taxlaw-2816	517	57	,	,	PUNCT
taxlaw-2816	517	58	the	the	DET
taxlaw-2816	517	59	former	former	ADJ
taxlaw-2816	517	60	by	by	ADP
taxlaw-2816	517	61	ensuring	ensure	VERB
taxlaw-2816	517	62	that	that	SCONJ
taxlaw-2816	517	63	they	they	PRON
taxlaw-2816	517	64	will	will	AUX
taxlaw-2816	517	65	have	have	VERB
taxlaw-2816	517	66	a	a	DET
taxlaw-2816	517	67	ready	ready	ADJ
taxlaw-2816	517	68	means	mean	NOUN
taxlaw-2816	517	69	of	of	ADP
taxlaw-2816	517	70	protecting	protect	VERB
taxlaw-2816	517	71	against	against	ADP
taxlaw-2816	517	72	fraud	fraud	NOUN
taxlaw-2816	517	73	,	,	PUNCT
taxlaw-2816	517	74	and	and	CCONJ
taxlaw-2816	517	75	the	the	DET
taxlaw-2816	517	76	latter	latter	ADJ
taxlaw-2816	517	77	by	by	ADP
taxlaw-2816	517	78	creating	create	VERB
taxlaw-2816	517	79	a	a	DET
taxlaw-2816	517	80	climate	climate	NOUN
taxlaw-2816	517	81	of	of	ADP
taxlaw-2816	517	82	consumer	consumer	NOUN
taxlaw-2816	517	83	confidence	confidence	NOUN
taxlaw-2816	517	84	that	that	PRON
taxlaw-2816	517	85	inures	inure	VERB
taxlaw-2816	517	86	to	to	ADP
taxlaw-2816	517	87	the	the	DET
taxlaw-2816	517	88	benefit	benefit	NOUN
taxlaw-2816	517	89	of	of	ADP
taxlaw-2816	517	90	reputable	reputable	ADJ
taxlaw-2816	517	91	dealers	dealer	NOUN
taxlaw-2816	517	92	in	in	ADP
taxlaw-2816	517	93	mail	mail	NOUN
taxlaw-2816	517	94	-	-	PUNCT
taxlaw-2816	517	95	order	order	NOUN
taxlaw-2816	517	96	transactions	transaction	NOUN
taxlaw-2816	517	97	.	.	PUNCT
taxlaw-2816	518	1	quill	quill	PROPN
taxlaw-2816	518	2	corp	corp	PROPN
taxlaw-2816	518	3	.	.	PROPN
taxlaw-2816	518	4	v.	v.	ADP
taxlaw-2816	518	5	north	north	PROPN
taxlaw-2816	518	6	dakota	dakota	PROPN
taxlaw-2816	518	7	,	,	PUNCT
taxlaw-2816	519	1	504	504	NUM
taxlaw-2816	519	2	u.s	u.s	PROPN
taxlaw-2816	519	3	.	.	PROPN
taxlaw-2816	519	4	298	298	NUM
taxlaw-2816	519	5	,	,	PUNCT
taxlaw-2816	519	6	329	329	NUM
taxlaw-2816	519	7	(	(	PUNCT
taxlaw-2816	519	8	1992	1992	NUM
taxlaw-2816	519	9	)	)	PUNCT
taxlaw-2816	519	10	122	122	NUM
taxlaw-2816	519	11	the	the	DET
taxlaw-2816	519	12	academic	academic	ADJ
taxlaw-2816	519	13	literature	literature	NOUN
taxlaw-2816	519	14	indicates	indicate	VERB
taxlaw-2816	519	15	that	that	SCONJ
taxlaw-2816	519	16	of	of	ADP
taxlaw-2816	519	17	these	these	DET
taxlaw-2816	519	18	three	three	NUM
taxlaw-2816	519	19	,	,	PUNCT
taxlaw-2816	519	20	the	the	DET
taxlaw-2816	519	21	revenue	revenue	NOUN
taxlaw-2816	519	22	-	-	PUNCT
taxlaw-2816	519	23	raising	raise	VERB
taxlaw-2816	519	24	purpose	purpose	NOUN
taxlaw-2816	519	25	was	be	AUX
taxlaw-2816	519	26	foremost	foremost	ADJ
taxlaw-2816	519	27	in	in	ADP
taxlaw-2816	519	28	the	the	DET
taxlaw-2816	519	29	minds	mind	NOUN
taxlaw-2816	519	30	of	of	ADP
taxlaw-2816	519	31	state	state	NOUN
taxlaw-2816	519	32	policymakers	policymaker	NOUN
taxlaw-2816	519	33	when	when	SCONJ
taxlaw-2816	519	34	the	the	DET
taxlaw-2816	519	35	states	state	NOUN
taxlaw-2816	519	36	first	first	ADV
taxlaw-2816	519	37	enacted	enact	VERB
taxlaw-2816	519	38	general	general	ADJ
taxlaw-2816	519	39	sales	sale	NOUN
taxlaw-2816	519	40	taxes	taxis	NOUN
taxlaw-2816	519	41	in	in	ADP
taxlaw-2816	519	42	the	the	DET
taxlaw-2816	519	43	early	early	ADJ
taxlaw-2816	519	44	1930s	1930s	NUM
taxlaw-2816	519	45	.	.	PUNCT
taxlaw-2816	520	1	see	see	VERB
taxlaw-2816	520	2	,	,	PUNCT
taxlaw-2816	520	3	e.g.	e.g.	ADV
taxlaw-2816	520	4	,	,	PUNCT
taxlaw-2816	520	5	john	john	PROPN
taxlaw-2816	520	6	f.	f.	PROPN
taxlaw-2816	520	7	due	due	PROPN
taxlaw-2816	520	8	&	&	CCONJ
taxlaw-2816	520	9	john	john	PROPN
taxlaw-2816	520	10	l.	l.	PROPN
taxlaw-2816	520	11	mikesell	mikesell	PROPN
taxlaw-2816	520	12	,	,	PUNCT
taxlaw-2816	520	13	sales	sale	NOUN
taxlaw-2816	520	14	taxation	taxation	NOUN
taxlaw-2816	520	15	:	:	PUNCT
taxlaw-2816	520	16	state	state	NOUN
taxlaw-2816	520	17	and	and	CCONJ
taxlaw-2816	520	18	local	local	ADJ
taxlaw-2816	520	19	structure	structure	NOUN
taxlaw-2816	520	20	and	and	CCONJ
taxlaw-2816	520	21	administration	administration	NOUN
taxlaw-2816	520	22	1	1	NUM
taxlaw-2816	520	23	(	(	PUNCT
taxlaw-2816	520	24	2d	2d	NUM
taxlaw-2816	520	25	ed	ed	NOUN
taxlaw-2816	520	26	.	.	PROPN
taxlaw-2816	520	27	1994	1994	NUM
taxlaw-2816	520	28	)	)	PUNCT
taxlaw-2816	520	29	(	(	PUNCT
taxlaw-2816	520	30	“	"	PUNCT
taxlaw-2816	520	31	the	the	DET
taxlaw-2816	520	32	sales	sale	NOUN
taxlaw-2816	520	33	tax	tax	NOUN
taxlaw-2816	520	34	was	be	AUX
taxlaw-2816	520	35	initially	initially	ADV
taxlaw-2816	520	36	a	a	DET
taxlaw-2816	520	37	desperation	desperation	NOUN
taxlaw-2816	520	38	measure	measure	NOUN
taxlaw-2816	520	39	,	,	PUNCT
taxlaw-2816	520	40	borne	bear	VERB
taxlaw-2816	520	41	out	out	ADP
taxlaw-2816	520	42	of	of	ADP
taxlaw-2816	520	43	the	the	DET
taxlaw-2816	520	44	inability	inability	NOUN
taxlaw-2816	520	45	of	of	ADP
taxlaw-2816	520	46	states	state	NOUN
taxlaw-2816	520	47	in	in	ADP
taxlaw-2816	520	48	the	the	DET
taxlaw-2816	520	49	depression	depression	NOUN
taxlaw-2816	520	50	years	year	NOUN
taxlaw-2816	520	51	of	of	ADP
taxlaw-2816	520	52	the	the	DET
taxlaw-2816	520	53	1930s	1930	NOUN
taxlaw-2816	520	54	to	to	PART
taxlaw-2816	520	55	finance	finance	VERB
taxlaw-2816	520	56	basic	basic	ADJ
taxlaw-2816	520	57	functions	function	NOUN
taxlaw-2816	520	58	from	from	ADP
taxlaw-2816	520	59	existing	exist	VERB
taxlaw-2816	520	60	sources	source	NOUN
taxlaw-2816	520	61	,	,	PUNCT
taxlaw-2816	520	62	and	and	CCONJ
taxlaw-2816	520	63	the	the	DET
taxlaw-2816	520	64	pressure	pressure	NOUN
taxlaw-2816	520	65	on	on	ADP
taxlaw-2816	520	66	the	the	DET
taxlaw-2816	520	67	states	state	NOUN
taxlaw-2816	520	68	to	to	PART
taxlaw-2816	520	69	transfer	transfer	VERB
taxlaw-2816	520	70	the	the	DET
taxlaw-2816	520	71	property	property	NOUN
taxlaw-2816	520	72	tax	tax	NOUN
taxlaw-2816	520	73	to	to	ADP
taxlaw-2816	520	74	the	the	DET
taxlaw-2816	520	75	local	local	ADJ
taxlaw-2816	520	76	governments	government	NOUN
taxlaw-2816	520	77	.	.	PUNCT
taxlaw-2816	520	78	”	"	PUNCT
taxlaw-2816	520	79	)	)	PUNCT
taxlaw-2816	520	80	.	.	PUNCT
taxlaw-2816	521	1	123	123	NUM
taxlaw-2816	521	2	see	see	VERB
taxlaw-2816	521	3	barbara	barbara	PROPN
taxlaw-2816	521	4	h.	h.	PROPN
taxlaw-2816	521	5	fried	fried	PROPN
taxlaw-2816	521	6	,	,	PUNCT
taxlaw-2816	521	7	fairness	fairness	NOUN
taxlaw-2816	521	8	&	&	CCONJ
taxlaw-2816	521	9	the	the	DET
taxlaw-2816	521	10	consumption	consumption	NOUN
taxlaw-2816	521	11	tax	tax	NOUN
taxlaw-2816	521	12	,	,	PUNCT
taxlaw-2816	521	13	44	44	NUM
taxlaw-2816	521	14	stan	stan	NOUN
taxlaw-2816	521	15	.	.	PUNCT
taxlaw-2816	522	1	l.	l.	PROPN
taxlaw-2816	522	2	rev	rev	PROPN
taxlaw-2816	522	3	.	.	PROPN
taxlaw-2816	522	4	961	961	NUM
taxlaw-2816	522	5	,	,	PUNCT
taxlaw-2816	522	6	962	962	NUM
taxlaw-2816	522	7	(	(	PUNCT
taxlaw-2816	522	8	1992	1992	NUM
taxlaw-2816	522	9	)	)	PUNCT
taxlaw-2816	522	10	.	.	PUNCT
taxlaw-2816	523	1	124	124	NUM
taxlaw-2816	523	2	see	see	VERB
taxlaw-2816	523	3	zelenak	zelenak	NOUN
taxlaw-2816	523	4	,	,	PUNCT
taxlaw-2816	523	5	infra	infra	NOUN
taxlaw-2816	523	6	note	note	VERB
taxlaw-2816	523	7	131	131	NUM
taxlaw-2816	523	8	,	,	PUNCT
taxlaw-2816	523	9	at	at	ADP
taxlaw-2816	523	10	605–06	605–06	NUM
taxlaw-2816	523	11	;	;	PUNCT
taxlaw-2816	523	12	warren	warren	NOUN
taxlaw-2816	523	13	,	,	PUNCT
taxlaw-2816	523	14	infra	infra	NOUN
taxlaw-2816	523	15	note	note	VERB
taxlaw-2816	523	16	133	133	NUM
taxlaw-2816	523	17	,	,	PUNCT
taxlaw-2816	523	18	at	at	ADP
taxlaw-2816	523	19	1097–101	1097–101	NOUN
taxlaw-2816	523	20	;	;	PUNCT
taxlaw-2816	523	21	andrews	andrews	PROPN
taxlaw-2816	523	22	,	,	PUNCT
taxlaw-2816	523	23	supra	supra	PROPN
taxlaw-2816	523	24	note	note	PROPN
taxlaw-2816	523	25	113	113	NUM
taxlaw-2816	523	26	,	,	PUNCT
taxlaw-2816	523	27	at	at	ADP
taxlaw-2816	523	28	1173	1173	NUM
taxlaw-2816	523	29	(	(	PUNCT
taxlaw-2816	523	30	stating	state	VERB
taxlaw-2816	523	31	,	,	PUNCT
taxlaw-2816	523	32	though	though	SCONJ
taxlaw-2816	523	33	not	not	PART
taxlaw-2816	523	34	necessarily	necessarily	ADV
taxlaw-2816	523	35	agreeing	agree	VERB
taxlaw-2816	523	36	,	,	PUNCT
taxlaw-2816	523	37	that	that	SCONJ
taxlaw-2816	523	38	“	"	PUNCT
taxlaw-2816	523	39	it	it	PRON
taxlaw-2816	523	40	seems	seem	VERB
taxlaw-2816	523	41	to	to	PART
taxlaw-2816	523	42	be	be	AUX
taxlaw-2816	523	43	assumed	assume	VERB
taxlaw-2816	523	44	that	that	SCONJ
taxlaw-2816	523	45	the	the	DET
taxlaw-2816	523	46	net	net	ADJ
taxlaw-2816	523	47	effect	effect	NOUN
taxlaw-2816	523	48	of	of	ADP
taxlaw-2816	523	49	the	the	DET
taxlaw-2816	523	50	shift	shift	NOUN
taxlaw-2816	523	51	toward	toward	ADP
taxlaw-2816	523	52	a	a	DET
taxlaw-2816	523	53	consumption	consumption	NOUN
taxlaw-2816	523	54	base	base	NOUN
taxlaw-2816	523	55	would	would	AUX
taxlaw-2816	523	56	favor	favor	VERB
taxlaw-2816	523	57	saving	save	VERB
taxlaw-2816	523	58	”	"	PUNCT
taxlaw-2816	523	59	)	)	PUNCT
taxlaw-2816	523	60	.	.	PUNCT
taxlaw-2816	524	1	125	125	NUM
taxlaw-2816	524	2	a	a	DET
taxlaw-2816	524	3	lengthy	lengthy	ADJ
taxlaw-2816	524	4	and	and	CCONJ
taxlaw-2816	524	5	robust	robust	ADJ
taxlaw-2816	524	6	debate	debate	NOUN
taxlaw-2816	524	7	has	have	AUX
taxlaw-2816	524	8	taken	take	VERB
taxlaw-2816	524	9	place	place	NOUN
taxlaw-2816	524	10	in	in	ADP
taxlaw-2816	524	11	the	the	DET
taxlaw-2816	524	12	academic	academic	ADJ
taxlaw-2816	524	13	literature	literature	NOUN
taxlaw-2816	524	14	regarding	regard	VERB
taxlaw-2816	524	15	the	the	DET
taxlaw-2816	524	16	superiority	superiority	NOUN
taxlaw-2816	524	17	of	of	ADP
taxlaw-2816	524	18	the	the	DET
taxlaw-2816	524	19	consumption	consumption	NOUN
taxlaw-2816	524	20	tax	tax	NOUN
taxlaw-2816	524	21	or	or	CCONJ
taxlaw-2816	524	22	the	the	DET
taxlaw-2816	524	23	income	income	NOUN
taxlaw-2816	524	24	tax	tax	NOUN
taxlaw-2816	524	25	.	.	PUNCT
taxlaw-2816	525	1	see	see	VERB
taxlaw-2816	525	2	carolyn	carolyn	PROPN
taxlaw-2816	525	3	c.	c.	PROPN
taxlaw-2816	525	4	jones	jones	PROPN
taxlaw-2816	525	5	,	,	PUNCT
taxlaw-2816	525	6	treatment	treatment	NOUN
taxlaw-2816	525	7	of	of	ADP
taxlaw-2816	525	8	gratuitous	gratuitous	ADJ
taxlaw-2816	525	9	transfers	transfer	NOUN
taxlaw-2816	525	10	:	:	PUNCT
taxlaw-2816	525	11	unraveling	unravel	VERB
taxlaw-2816	525	12	the	the	DET
taxlaw-2816	525	13	case	case	NOUN
taxlaw-2816	525	14	for	for	ADP
taxlaw-2816	525	15	a	a	DET
taxlaw-2816	525	16	consumption	consumption	NOUN
taxlaw-2816	525	17	tax	tax	NOUN
taxlaw-2816	525	18	,	,	PUNCT
taxlaw-2816	525	19	29	29	NUM
taxlaw-2816	525	20	st	st	PROPN
taxlaw-2816	525	21	.	.	PROPN
taxlaw-2816	525	22	louis	louis	PROPN
taxlaw-2816	525	23	u.	u.	PROPN
taxlaw-2816	525	24	l.j	l.j	PROPN
taxlaw-2816	525	25	.	.	PROPN
taxlaw-2816	525	26	1155	1155	NUM
taxlaw-2816	525	27	,	,	PUNCT
taxlaw-2816	525	28	1160	1160	NUM
taxlaw-2816	525	29	(	(	PUNCT
taxlaw-2816	525	30	1985	1985	NUM
taxlaw-2816	525	31	)	)	PUNCT
taxlaw-2816	525	32	(	(	PUNCT
taxlaw-2816	525	33	“	"	PUNCT
taxlaw-2816	525	34	the	the	DET
taxlaw-2816	525	35	debate	debate	NOUN
taxlaw-2816	525	36	on	on	ADP
taxlaw-2816	525	37	whether	whether	SCONJ
taxlaw-2816	525	38	the	the	DET
taxlaw-2816	525	39	income	income	NOUN
taxlaw-2816	525	40	or	or	CCONJ
taxlaw-2816	525	41	consumption	consumption	NOUN
taxlaw-2816	525	42	tax	tax	NOUN
taxlaw-2816	525	43	is	be	AUX
taxlaw-2816	525	44	more	more	ADV
taxlaw-2816	525	45	fair	fair	ADJ
taxlaw-2816	525	46	has	have	AUX
taxlaw-2816	525	47	been	be	AUX
taxlaw-2816	525	48	relatively	relatively	ADV
taxlaw-2816	525	49	lengthy	lengthy	ADJ
taxlaw-2816	525	50	in	in	ADP
taxlaw-2816	525	51	time	time	NOUN
taxlaw-2816	525	52	and	and	CCONJ
taxlaw-2816	525	53	number	number	NOUN
taxlaw-2816	525	54	of	of	ADP
taxlaw-2816	525	55	pages	page	NOUN
taxlaw-2816	525	56	.	.	PUNCT
taxlaw-2816	525	57	”	"	PUNCT
taxlaw-2816	525	58	)	)	PUNCT
taxlaw-2816	525	59	.	.	PUNCT
taxlaw-2816	526	1	2013	2013	NUM
taxlaw-2816	526	2	]	]	PUNCT
taxlaw-2816	526	3	sales	sale	NOUN
taxlaw-2816	526	4	tax	tax	NOUN
taxlaw-2816	526	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	526	6	161	161	NUM
taxlaw-2816	526	7	the	the	DET
taxlaw-2816	526	8	sales	sale	NOUN
taxlaw-2816	526	9	tax	tax	NOUN
taxlaw-2816	526	10	serves	serve	VERB
taxlaw-2816	526	11	beneficial	beneficial	ADJ
taxlaw-2816	526	12	policy	policy	NOUN
taxlaw-2816	526	13	purposes	purpose	NOUN
taxlaw-2816	526	14	in	in	ADP
taxlaw-2816	526	15	what	what	PRON
taxlaw-2816	526	16	it	it	PRON
taxlaw-2816	526	17	does	do	AUX
taxlaw-2816	526	18	not	not	PART
taxlaw-2816	526	19	do	do	AUX
taxlaw-2816	526	20	(	(	PUNCT
taxlaw-2816	526	21	tax	tax	NOUN
taxlaw-2816	526	22	savings	saving	NOUN
taxlaw-2816	526	23	)	)	PUNCT
taxlaw-2816	526	24	,	,	PUNCT
taxlaw-2816	526	25	in	in	ADP
taxlaw-2816	526	26	addition	addition	NOUN
taxlaw-2816	526	27	to	to	ADP
taxlaw-2816	526	28	what	what	PRON
taxlaw-2816	526	29	it	it	PRON
taxlaw-2816	526	30	does	do	AUX
taxlaw-2816	526	31	do	do	AUX
taxlaw-2816	526	32	(	(	PUNCT
taxlaw-2816	526	33	provide	provide	VERB
taxlaw-2816	526	34	a	a	DET
taxlaw-2816	526	35	revenue	revenue	NOUN
taxlaw-2816	526	36	source	source	NOUN
taxlaw-2816	526	37	for	for	ADP
taxlaw-2816	526	38	the	the	DET
taxlaw-2816	526	39	state	state	NOUN
taxlaw-2816	526	40	)	)	PUNCT
taxlaw-2816	526	41	.	.	PUNCT
taxlaw-2816	527	1	more	more	ADJ
taxlaw-2816	527	2	“	"	PUNCT
taxlaw-2816	527	3	affirmative	affirmative	ADJ
taxlaw-2816	527	4	”	"	PUNCT
taxlaw-2816	527	5	theories	theory	NOUN
taxlaw-2816	527	6	as	as	ADP
taxlaw-2816	527	7	to	to	ADP
taxlaw-2816	527	8	why	why	SCONJ
taxlaw-2816	527	9	we	we	PRON
taxlaw-2816	527	10	tax	tax	VERB
taxlaw-2816	527	11	consumption	consumption	NOUN
taxlaw-2816	527	12	also	also	ADV
taxlaw-2816	527	13	exist	exist	VERB
taxlaw-2816	527	14	.	.	PUNCT
taxlaw-2816	528	1	for	for	ADP
taxlaw-2816	528	2	example	example	NOUN
taxlaw-2816	528	3	,	,	PUNCT
taxlaw-2816	528	4	professor	professor	PROPN
taxlaw-2816	528	5	carolyn	carolyn	PROPN
taxlaw-2816	528	6	jones	jones	PROPN
taxlaw-2816	528	7	has	have	AUX
taxlaw-2816	528	8	characterized	characterize	VERB
taxlaw-2816	528	9	consumption	consumption	NOUN
taxlaw-2816	528	10	taxes	taxis	NOUN
taxlaw-2816	528	11	,	,	PUNCT
taxlaw-2816	528	12	such	such	ADJ
taxlaw-2816	528	13	as	as	ADP
taxlaw-2816	528	14	the	the	DET
taxlaw-2816	528	15	sales	sale	NOUN
taxlaw-2816	528	16	tax	tax	NOUN
taxlaw-2816	528	17	,	,	PUNCT
taxlaw-2816	528	18	as	as	ADP
taxlaw-2816	528	19	utility	utility	NOUN
taxlaw-2816	528	20	-	-	PUNCT
taxlaw-2816	528	21	based	base	VERB
taxlaw-2816	528	22	taxes.126	taxes.126	NOUN
taxlaw-2816	528	23	according	accord	VERB
taxlaw-2816	528	24	to	to	ADP
taxlaw-2816	528	25	professor	professor	PROPN
taxlaw-2816	528	26	jones	jones	PROPN
taxlaw-2816	528	27	,	,	PUNCT
taxlaw-2816	528	28	a	a	DET
taxlaw-2816	528	29	taxpayer	taxpayer	NOUN
taxlaw-2816	528	30	derives	derive	VERB
taxlaw-2816	528	31	“	"	PUNCT
taxlaw-2816	528	32	utility”—pleasurable	utility”—pleasurable	ADJ
taxlaw-2816	528	33	experience	experience	NOUN
taxlaw-2816	528	34	or	or	CCONJ
taxlaw-2816	528	35	perceptions	perception	NOUN
taxlaw-2816	528	36	127	127	NUM
taxlaw-2816	528	37	—	—	PUNCT
taxlaw-2816	528	38	from	from	ADP
taxlaw-2816	528	39	consumption	consumption	NOUN
taxlaw-2816	528	40	and	and	CCONJ
taxlaw-2816	528	41	“	"	PUNCT
taxlaw-2816	528	42	any	any	DET
taxlaw-2816	528	43	utility	utility	NOUN
taxlaw-2816	528	44	generating	generating	NOUN
taxlaw-2816	528	45	transaction	transaction	NOUN
taxlaw-2816	528	46	should	should	AUX
taxlaw-2816	528	47	be	be	AUX
taxlaw-2816	528	48	taxed	tax	VERB
taxlaw-2816	528	49	.	.	PUNCT
taxlaw-2816	528	50	”128	”128	PUNCT
taxlaw-2816	529	1	thus	thus	ADV
taxlaw-2816	529	2	,	,	PUNCT
taxlaw-2816	529	3	one	one	NUM
taxlaw-2816	529	4	justification	justification	NOUN
taxlaw-2816	529	5	for	for	ADP
taxlaw-2816	529	6	taxing	tax	VERB
taxlaw-2816	529	7	consumption	consumption	NOUN
taxlaw-2816	529	8	is	be	AUX
taxlaw-2816	529	9	that	that	SCONJ
taxlaw-2816	529	10	consumption	consumption	NOUN
taxlaw-2816	529	11	results	result	NOUN
taxlaw-2816	529	12	in	in	ADP
taxlaw-2816	529	13	utility	utility	NOUN
taxlaw-2816	529	14	to	to	ADP
taxlaw-2816	529	15	the	the	DET
taxlaw-2816	529	16	consumer,129	consumer,129	PROPN
taxlaw-2816	529	17	and	and	CCONJ
taxlaw-2816	529	18	it	it	PRON
taxlaw-2816	529	19	is	be	AUX
taxlaw-2816	529	20	this	this	DET
taxlaw-2816	529	21	utility	utility	NOUN
taxlaw-2816	529	22	that	that	PRON
taxlaw-2816	529	23	is	be	AUX
taxlaw-2816	529	24	in	in	ADP
taxlaw-2816	529	25	fact	fact	NOUN
taxlaw-2816	529	26	taxed.130	taxed.130	NOUN
taxlaw-2816	529	27	another	another	DET
taxlaw-2816	529	28	rationale	rationale	NOUN
taxlaw-2816	529	29	for	for	ADP
taxlaw-2816	529	30	the	the	DET
taxlaw-2816	529	31	sales	sale	NOUN
taxlaw-2816	529	32	tax	tax	NOUN
taxlaw-2816	529	33	,	,	PUNCT
taxlaw-2816	529	34	known	know	VERB
taxlaw-2816	529	35	as	as	ADP
taxlaw-2816	529	36	the	the	DET
taxlaw-2816	529	37	“	"	PUNCT
taxlaw-2816	529	38	common	common	ADJ
taxlaw-2816	529	39	pool	pool	NOUN
taxlaw-2816	529	40	”	"	PUNCT
taxlaw-2816	529	41	theory	theory	NOUN
taxlaw-2816	529	42	,	,	PUNCT
taxlaw-2816	529	43	is	be	AUX
taxlaw-2816	529	44	somewhat	somewhat	ADV
taxlaw-2816	529	45	more	more	ADV
taxlaw-2816	529	46	abstract	abstract	ADJ
taxlaw-2816	529	47	than	than	ADP
taxlaw-2816	529	48	either	either	CCONJ
taxlaw-2816	529	49	the	the	DET
taxlaw-2816	529	50	pro	pro	ADJ
taxlaw-2816	529	51	-	-	ADJ
taxlaw-2816	529	52	savings	saving	NOUN
taxlaw-2816	529	53	or	or	CCONJ
taxlaw-2816	529	54	utility	utility	NOUN
taxlaw-2816	529	55	theories	theory	NOUN
taxlaw-2816	529	56	.	.	PUNCT
taxlaw-2816	530	1	under	under	ADP
taxlaw-2816	530	2	the	the	DET
taxlaw-2816	530	3	common	common	ADJ
taxlaw-2816	530	4	pool	pool	NOUN
taxlaw-2816	530	5	theory	theory	NOUN
taxlaw-2816	530	6	,	,	PUNCT
taxlaw-2816	530	7	taxes	taxis	NOUN
taxlaw-2816	530	8	should	should	AUX
taxlaw-2816	530	9	apply	apply	VERB
taxlaw-2816	530	10	when	when	SCONJ
taxlaw-2816	530	11	a	a	DET
taxlaw-2816	530	12	taxpayer	taxpayer	NOUN
taxlaw-2816	530	13	converts	convert	VERB
taxlaw-2816	530	14	scarce	scarce	ADJ
taxlaw-2816	530	15	resources	resource	NOUN
taxlaw-2816	530	16	to	to	ADP
taxlaw-2816	530	17	“	"	PUNCT
taxlaw-2816	530	18	private	private	ADJ
taxlaw-2816	530	19	preclusive	preclusive	ADJ
taxlaw-2816	530	20	use	use	NOUN
taxlaw-2816	530	21	.	.	PUNCT
taxlaw-2816	530	22	”131	”131	NOUN
taxlaw-2816	531	1	this	this	DET
taxlaw-2816	531	2	theory	theory	NOUN
taxlaw-2816	531	3	,	,	PUNCT
taxlaw-2816	531	4	which	which	PRON
taxlaw-2816	531	5	has	have	AUX
taxlaw-2816	531	6	been	be	AUX
taxlaw-2816	531	7	traced	trace	VERB
taxlaw-2816	531	8	back	back	ADV
taxlaw-2816	531	9	to	to	ADP
taxlaw-2816	531	10	writings	writing	NOUN
taxlaw-2816	531	11	by	by	ADP
taxlaw-2816	531	12	thomas	thomas	PROPN
taxlaw-2816	531	13	hobbes,132	hobbes,132	PROPN
taxlaw-2816	531	14	provides	provide	VERB
taxlaw-2816	531	15	that	that	SCONJ
taxlaw-2816	531	16	“	"	PUNCT
taxlaw-2816	531	17	unconsumed	unconsumed	ADJ
taxlaw-2816	531	18	resources	resource	NOUN
taxlaw-2816	531	19	are	be	AUX
taxlaw-2816	531	20	left	leave	VERB
taxlaw-2816	531	21	in	in	ADP
taxlaw-2816	531	22	a	a	DET
taxlaw-2816	531	23	common	common	ADJ
taxlaw-2816	531	24	pool	pool	NOUN
taxlaw-2816	531	25	”	"	PUNCT
taxlaw-2816	531	26	and	and	CCONJ
taxlaw-2816	531	27	“	"	PUNCT
taxlaw-2816	531	28	it	it	PRON
taxlaw-2816	531	29	is	be	AUX
taxlaw-2816	531	30	inappropriate	inappropriate	ADJ
taxlaw-2816	531	31	to	to	PART
taxlaw-2816	531	32	tax	tax	VERB
taxlaw-2816	531	33	a	a	DET
taxlaw-2816	531	34	person	person	NOUN
taxlaw-2816	531	35	until	until	SCONJ
taxlaw-2816	531	36	he	he	PRON
taxlaw-2816	531	37	withdraws	withdraw	VERB
taxlaw-2816	531	38	his	his	PRON
taxlaw-2816	531	39	resources	resource	NOUN
taxlaw-2816	532	1	[	[	X
taxlaw-2816	532	2	from	from	ADP
taxlaw-2816	532	3	the	the	DET
taxlaw-2816	532	4	common	common	ADJ
taxlaw-2816	532	5	pool	pool	NOUN
taxlaw-2816	532	6	]	]	PUNCT
taxlaw-2816	532	7	for	for	ADP
taxlaw-2816	532	8	personal	personal	ADJ
taxlaw-2816	532	9	consumption	consumption	NOUN
taxlaw-2816	532	10	.	.	PUNCT
taxlaw-2816	533	1	”133	”133	VERB
taxlaw-2816	533	2	in	in	ADP
taxlaw-2816	533	3	other	other	ADJ
taxlaw-2816	533	4	words	word	NOUN
taxlaw-2816	533	5	,	,	PUNCT
taxlaw-2816	533	6	savings	saving	NOUN
taxlaw-2816	533	7	should	should	AUX
taxlaw-2816	533	8	not	not	PART
taxlaw-2816	533	9	be	be	AUX
taxlaw-2816	533	10	taxed	tax	VERB
taxlaw-2816	533	11	while	while	SCONJ
taxlaw-2816	533	12	remaining	remain	VERB
taxlaw-2816	533	13	in	in	ADP
taxlaw-2816	533	14	the	the	DET
taxlaw-2816	533	15	common	common	ADJ
taxlaw-2816	533	16	pool	pool	NOUN
taxlaw-2816	533	17	,	,	PUNCT
taxlaw-2816	533	18	where	where	SCONJ
taxlaw-2816	533	19	the	the	DET
taxlaw-2816	533	20	savings	saving	NOUN
taxlaw-2816	533	21	benefit	benefit	NOUN
taxlaw-2816	533	22	society	society	NOUN
taxlaw-2816	533	23	generally	generally	ADV
taxlaw-2816	533	24	.	.	PUNCT
taxlaw-2816	534	1	according	accord	VERB
taxlaw-2816	534	2	to	to	ADP
taxlaw-2816	534	3	this	this	DET
taxlaw-2816	534	4	theory	theory	NOUN
taxlaw-2816	534	5	,	,	PUNCT
taxlaw-2816	534	6	resources	resource	NOUN
taxlaw-2816	534	7	in	in	ADP
taxlaw-2816	534	8	the	the	DET
taxlaw-2816	534	9	common	common	ADJ
taxlaw-2816	534	10	pool	pool	NOUN
taxlaw-2816	534	11	“	"	PUNCT
taxlaw-2816	534	12	can	can	AUX
taxlaw-2816	534	13	be	be	AUX
taxlaw-2816	534	14	characterized	characterize	VERB
taxlaw-2816	534	15	as	as	ADP
taxlaw-2816	534	16	socially	socially	ADV
taxlaw-2816	534	17	desirable	desirable	ADJ
taxlaw-2816	534	18	in	in	ADP
taxlaw-2816	534	19	that	that	SCONJ
taxlaw-2816	534	20	the	the	DET
taxlaw-2816	534	21	capital	capital	NOUN
taxlaw-2816	534	22	so	so	ADV
taxlaw-2816	534	23	supplied	supply	VERB
taxlaw-2816	534	24	will	will	AUX
taxlaw-2816	534	25	increase	increase	VERB
taxlaw-2816	534	26	both	both	DET
taxlaw-2816	534	27	future	future	ADJ
taxlaw-2816	534	28	production	production	NOUN
taxlaw-2816	534	29	and	and	CCONJ
taxlaw-2816	534	30	the	the	DET
taxlaw-2816	534	31	future	future	ADJ
taxlaw-2816	534	32	productivity	productivity	NOUN
taxlaw-2816	534	33	of	of	ADP
taxlaw-2816	534	34	126	126	NUM
taxlaw-2816	534	35	i	i	PROPN
taxlaw-2816	534	36	d.	d.	PROPN
taxlaw-2816	534	37	at	at	ADP
taxlaw-2816	534	38	1171	1171	NUM
taxlaw-2816	534	39	.	.	PUNCT
taxlaw-2816	535	1	in	in	ADP
taxlaw-2816	535	2	her	her	PRON
taxlaw-2816	535	3	article	article	NOUN
taxlaw-2816	535	4	,	,	PUNCT
taxlaw-2816	535	5	professor	professor	NOUN
taxlaw-2816	535	6	jones	jones	PROPN
taxlaw-2816	535	7	was	be	AUX
taxlaw-2816	535	8	discussing	discuss	VERB
taxlaw-2816	535	9	a	a	DET
taxlaw-2816	535	10	cash	cash	NOUN
taxlaw-2816	535	11	-	-	PUNCT
taxlaw-2816	535	12	flow	flow	NOUN
taxlaw-2816	535	13	consumption	consumption	NOUN
taxlaw-2816	535	14	tax	tax	NOUN
taxlaw-2816	535	15	rather	rather	ADV
taxlaw-2816	535	16	than	than	ADP
taxlaw-2816	535	17	a	a	DET
taxlaw-2816	535	18	sales	sale	NOUN
taxlaw-2816	535	19	tax	tax	NOUN
taxlaw-2816	535	20	,	,	PUNCT
taxlaw-2816	535	21	but	but	CCONJ
taxlaw-2816	535	22	the	the	DET
taxlaw-2816	535	23	justifications	justification	NOUN
taxlaw-2816	535	24	for	for	ADP
taxlaw-2816	535	25	the	the	DET
taxlaw-2816	535	26	tax	tax	NOUN
taxlaw-2816	535	27	discussed	discuss	VERB
taxlaw-2816	535	28	in	in	ADP
taxlaw-2816	535	29	her	her	PRON
taxlaw-2816	535	30	article	article	NOUN
taxlaw-2816	535	31	and	and	CCONJ
taxlaw-2816	535	32	repeated	repeat	VERB
taxlaw-2816	535	33	here	here	ADV
taxlaw-2816	535	34	apply	apply	VERB
taxlaw-2816	535	35	to	to	ADP
taxlaw-2816	535	36	both	both	DET
taxlaw-2816	535	37	types	type	NOUN
taxlaw-2816	535	38	of	of	ADP
taxlaw-2816	535	39	taxes	taxis	NOUN
taxlaw-2816	535	40	.	.	PUNCT
taxlaw-2816	536	1	see	see	VERB
taxlaw-2816	536	2	i	i	PRON
taxlaw-2816	536	3	d.	d.	PROPN
taxlaw-2816	536	4	at	at	ADP
taxlaw-2816	536	5	1156	1156	NUM
taxlaw-2816	536	6	(	(	PUNCT
taxlaw-2816	536	7	distinguishing	distinguish	VERB
taxlaw-2816	536	8	the	the	DET
taxlaw-2816	536	9	consumption	consumption	NOUN
taxlaw-2816	536	10	tax	tax	NOUN
taxlaw-2816	536	11	from	from	ADP
taxlaw-2816	536	12	the	the	DET
taxlaw-2816	536	13	sales	sale	NOUN
taxlaw-2816	536	14	tax	tax	NOUN
taxlaw-2816	536	15	or	or	CCONJ
taxlaw-2816	536	16	value	value	NOUN
taxlaw-2816	536	17	-	-	PUNCT
taxlaw-2816	536	18	added	add	VERB
taxlaw-2816	536	19	tax	tax	NOUN
taxlaw-2816	536	20	based	base	VERB
taxlaw-2816	536	21	on	on	ADP
taxlaw-2816	536	22	a	a	DET
taxlaw-2816	536	23	progressive	progressive	ADJ
taxlaw-2816	536	24	rate	rate	NOUN
taxlaw-2816	536	25	structure	structure	NOUN
taxlaw-2816	536	26	)	)	PUNCT
taxlaw-2816	536	27	.	.	PUNCT
taxlaw-2816	537	1	127	127	NUM
taxlaw-2816	538	1	i	i	PRON
taxlaw-2816	538	2	d.	d.	PROPN
taxlaw-2816	538	3	at	at	ADP
taxlaw-2816	538	4	1162	1162	NUM
taxlaw-2816	538	5	.	.	PUNCT
taxlaw-2816	539	1	128	128	NUM
taxlaw-2816	540	1	i	i	PRON
taxlaw-2816	540	2	d.	d.	PROPN
taxlaw-2816	540	3	at	at	ADP
taxlaw-2816	540	4	1168	1168	NUM
taxlaw-2816	540	5	.	.	PUNCT
taxlaw-2816	541	1	129	129	NUM
taxlaw-2816	541	2	in	in	ADP
taxlaw-2816	541	3	the	the	DET
taxlaw-2816	541	4	context	context	NOUN
taxlaw-2816	541	5	of	of	ADP
taxlaw-2816	541	6	voluntary	voluntary	ADJ
taxlaw-2816	541	7	transactions	transaction	NOUN
taxlaw-2816	541	8	,	,	PUNCT
taxlaw-2816	541	9	a	a	DET
taxlaw-2816	541	10	taxpayer	taxpayer	NOUN
taxlaw-2816	541	11	would	would	AUX
taxlaw-2816	541	12	presumably	presumably	ADV
taxlaw-2816	541	13	not	not	PART
taxlaw-2816	541	14	enter	enter	VERB
taxlaw-2816	541	15	into	into	ADP
taxlaw-2816	541	16	a	a	DET
taxlaw-2816	541	17	transaction	transaction	NOUN
taxlaw-2816	541	18	unless	unless	SCONJ
taxlaw-2816	541	19	the	the	DET
taxlaw-2816	541	20	result	result	NOUN
taxlaw-2816	541	21	of	of	ADP
taxlaw-2816	541	22	the	the	DET
taxlaw-2816	541	23	transaction	transaction	NOUN
taxlaw-2816	541	24	(	(	PUNCT
taxlaw-2816	541	25	the	the	DET
taxlaw-2816	541	26	good	good	ADJ
taxlaw-2816	541	27	or	or	CCONJ
taxlaw-2816	541	28	service	service	NOUN
taxlaw-2816	541	29	received	receive	VERB
taxlaw-2816	541	30	)	)	PUNCT
taxlaw-2816	541	31	exceeded	exceed	VERB
taxlaw-2816	541	32	the	the	DET
taxlaw-2816	541	33	taxpayer	taxpayer	NOUN
taxlaw-2816	541	34	’s	’s	PART
taxlaw-2816	541	35	utility	utility	NOUN
taxlaw-2816	541	36	in	in	ADP
taxlaw-2816	541	37	simply	simply	ADV
taxlaw-2816	541	38	maintaining	maintain	VERB
taxlaw-2816	541	39	the	the	DET
taxlaw-2816	541	40	status	status	NOUN
taxlaw-2816	541	41	quo	quo	NOUN
taxlaw-2816	541	42	and	and	CCONJ
taxlaw-2816	541	43	not	not	PART
taxlaw-2816	541	44	entering	enter	VERB
taxlaw-2816	541	45	into	into	ADP
taxlaw-2816	541	46	the	the	DET
taxlaw-2816	541	47	transaction	transaction	NOUN
taxlaw-2816	541	48	.	.	PUNCT
taxlaw-2816	542	1	130	130	NUM
taxlaw-2816	542	2	of	of	ADP
taxlaw-2816	542	3	course	course	NOUN
taxlaw-2816	542	4	,	,	PUNCT
taxlaw-2816	542	5	each	each	DET
taxlaw-2816	542	6	individual	individual	NOUN
taxlaw-2816	542	7	may	may	AUX
taxlaw-2816	542	8	experience	experience	VERB
taxlaw-2816	542	9	a	a	DET
taxlaw-2816	542	10	different	different	ADJ
taxlaw-2816	542	11	level	level	NOUN
taxlaw-2816	542	12	of	of	ADP
taxlaw-2816	542	13	“	"	PUNCT
taxlaw-2816	542	14	utility	utility	NOUN
taxlaw-2816	542	15	”	"	PUNCT
taxlaw-2816	542	16	from	from	ADP
taxlaw-2816	542	17	a	a	DET
taxlaw-2816	542	18	given	give	VERB
taxlaw-2816	542	19	experience	experience	NOUN
taxlaw-2816	542	20	.	.	PUNCT
taxlaw-2816	543	1	any	any	DET
taxlaw-2816	543	2	practical	practical	ADJ
taxlaw-2816	543	3	consumption	consumption	NOUN
taxlaw-2816	543	4	tax	tax	NOUN
taxlaw-2816	543	5	must	must	AUX
taxlaw-2816	543	6	use	use	VERB
taxlaw-2816	543	7	an	an	DET
taxlaw-2816	543	8	objective	objective	ADJ
taxlaw-2816	543	9	measure	measure	NOUN
taxlaw-2816	543	10	of	of	ADP
taxlaw-2816	543	11	utility	utility	NOUN
taxlaw-2816	543	12	,	,	PUNCT
taxlaw-2816	543	13	since	since	SCONJ
taxlaw-2816	543	14	an	an	DET
taxlaw-2816	543	15	individualized	individualized	ADJ
taxlaw-2816	543	16	measure	measure	NOUN
taxlaw-2816	543	17	would	would	AUX
taxlaw-2816	543	18	be	be	AUX
taxlaw-2816	543	19	unworkable	unworkable	ADJ
taxlaw-2816	543	20	.	.	PUNCT
taxlaw-2816	544	1	for	for	ADP
taxlaw-2816	544	2	the	the	DET
taxlaw-2816	544	3	sales	sale	NOUN
taxlaw-2816	544	4	tax	tax	NOUN
taxlaw-2816	544	5	,	,	PUNCT
taxlaw-2816	544	6	the	the	DET
taxlaw-2816	544	7	measure	measure	NOUN
taxlaw-2816	544	8	of	of	ADP
taxlaw-2816	544	9	utility	utility	NOUN
taxlaw-2816	544	10	is	be	AUX
taxlaw-2816	544	11	the	the	DET
taxlaw-2816	544	12	market	market	NOUN
taxlaw-2816	544	13	price	price	NOUN
taxlaw-2816	544	14	of	of	ADP
taxlaw-2816	544	15	the	the	DET
taxlaw-2816	544	16	good	good	ADJ
taxlaw-2816	544	17	or	or	CCONJ
taxlaw-2816	544	18	service	service	NOUN
taxlaw-2816	544	19	purchased	purchase	VERB
taxlaw-2816	544	20	.	.	PUNCT
taxlaw-2816	545	1	131	131	NUM
taxlaw-2816	545	2	lawrence	lawrence	PROPN
taxlaw-2816	545	3	zelenak	zelenak	PROPN
taxlaw-2816	545	4	,	,	PUNCT
taxlaw-2816	545	5	commentary	commentary	NOUN
taxlaw-2816	545	6	:	:	PUNCT
taxlaw-2816	545	7	the	the	DET
taxlaw-2816	545	8	reasons	reason	NOUN
taxlaw-2816	545	9	for	for	ADP
taxlaw-2816	545	10	a	a	DET
taxlaw-2816	545	11	consumption	consumption	NOUN
taxlaw-2816	545	12	tax	tax	NOUN
taxlaw-2816	545	13	&	&	CCONJ
taxlaw-2816	545	14	the	the	DET
taxlaw-2816	545	15	tax	tax	NOUN
taxlaw-2816	545	16	treatment	treatment	NOUN
taxlaw-2816	545	17	of	of	ADP
taxlaw-2816	545	18	gifts	gift	NOUN
taxlaw-2816	545	19	and	and	CCONJ
taxlaw-2816	545	20	bequests	bequest	NOUN
taxlaw-2816	545	21	,	,	PUNCT
taxlaw-2816	545	22	51	51	NUM
taxlaw-2816	545	23	tax	tax	NOUN
taxlaw-2816	545	24	l.	l.	PROPN
taxlaw-2816	545	25	rev	rev	PROPN
taxlaw-2816	545	26	.	.	PROPN
taxlaw-2816	545	27	601	601	NUM
taxlaw-2816	545	28	,	,	PUNCT
taxlaw-2816	545	29	605	605	NUM
taxlaw-2816	545	30	(	(	PUNCT
taxlaw-2816	545	31	1996	1996	NUM
taxlaw-2816	545	32	)	)	PUNCT
taxlaw-2816	545	33	(	(	PUNCT
taxlaw-2816	545	34	identifying	identify	VERB
taxlaw-2816	545	35	as	as	ADP
taxlaw-2816	545	36	a	a	DET
taxlaw-2816	545	37	rationale	rationale	NOUN
taxlaw-2816	545	38	of	of	ADP
taxlaw-2816	545	39	consumption	consumption	NOUN
taxlaw-2816	545	40	tax	tax	NOUN
taxlaw-2816	545	41	that	that	SCONJ
taxlaw-2816	545	42	“	"	PUNCT
taxlaw-2816	545	43	taxation	taxation	NOUN
taxlaw-2816	545	44	should	should	AUX
taxlaw-2816	545	45	reach	reach	VERB
taxlaw-2816	545	46	only	only	ADV
taxlaw-2816	545	47	‘	'	PUNCT
taxlaw-2816	545	48	private	private	ADJ
taxlaw-2816	545	49	preclusive	preclusive	ADJ
taxlaw-2816	545	50	use	use	NOUN
taxlaw-2816	545	51	’	'	PUNCT
taxlaw-2816	545	52	of	of	ADP
taxlaw-2816	545	53	scarce	scarce	ADJ
taxlaw-2816	545	54	resources	resource	NOUN
taxlaw-2816	545	55	”	"	PUNCT
taxlaw-2816	545	56	)	)	PUNCT
taxlaw-2816	545	57	.	.	PUNCT
taxlaw-2816	546	1	132	132	NUM
taxlaw-2816	546	2	the	the	DET
taxlaw-2816	546	3	common	common	ADJ
taxlaw-2816	546	4	pool	pool	NOUN
taxlaw-2816	546	5	theory	theory	NOUN
taxlaw-2816	546	6	derives	derive	VERB
taxlaw-2816	546	7	from	from	ADP
taxlaw-2816	546	8	hobbes	hobbe	NOUN
taxlaw-2816	546	9	’	'	PUNCT
taxlaw-2816	546	10	question	question	NOUN
taxlaw-2816	546	11	:	:	PUNCT
taxlaw-2816	546	12	“	"	PUNCT
taxlaw-2816	546	13	for	for	SCONJ
taxlaw-2816	546	14	what	what	DET
taxlaw-2816	546	15	reason	reason	NOUN
taxlaw-2816	546	16	is	be	AUX
taxlaw-2816	546	17	there	there	ADV
taxlaw-2816	546	18	,	,	PUNCT
taxlaw-2816	546	19	that	that	SCONJ
taxlaw-2816	546	20	he	he	PRON
taxlaw-2816	546	21	which	which	PRON
taxlaw-2816	546	22	laboureth	laboureth	NOUN
taxlaw-2816	546	23	much	much	ADV
taxlaw-2816	546	24	,	,	PUNCT
taxlaw-2816	546	25	and	and	CCONJ
taxlaw-2816	546	26	sparing	spare	VERB
taxlaw-2816	546	27	the	the	DET
taxlaw-2816	546	28	fruits	fruit	NOUN
taxlaw-2816	546	29	of	of	ADP
taxlaw-2816	546	30	his	his	PRON
taxlaw-2816	546	31	labour	labour	NOUN
taxlaw-2816	546	32	,	,	PUNCT
taxlaw-2816	546	33	consumeth	consumeth	ADJ
taxlaw-2816	546	34	little	little	ADJ
taxlaw-2816	546	35	,	,	PUNCT
taxlaw-2816	546	36	should	should	AUX
taxlaw-2816	546	37	be	be	AUX
taxlaw-2816	546	38	more	more	ADV
taxlaw-2816	546	39	charged	charge	VERB
taxlaw-2816	546	40	,	,	PUNCT
taxlaw-2816	546	41	then	then	ADV
taxlaw-2816	546	42	he	he	PRON
taxlaw-2816	546	43	that	that	SCONJ
taxlaw-2816	546	44	living	live	VERB
taxlaw-2816	546	45	idly	idly	ADV
taxlaw-2816	546	46	,	,	PUNCT
taxlaw-2816	546	47	getteth	getteth	VERB
taxlaw-2816	546	48	little	little	ADJ
taxlaw-2816	546	49	,	,	PUNCT
taxlaw-2816	546	50	and	and	CCONJ
taxlaw-2816	546	51	spendeth	spendeth	VERB
taxlaw-2816	546	52	all	all	PRON
taxlaw-2816	546	53	he	he	PRON
taxlaw-2816	546	54	gets	get	VERB
taxlaw-2816	546	55	;	;	PUNCT
taxlaw-2816	546	56	seeing	see	VERB
taxlaw-2816	546	57	the	the	DET
taxlaw-2816	546	58	one	one	NOUN
taxlaw-2816	546	59	has	have	VERB
taxlaw-2816	546	60	no	no	DET
taxlaw-2816	546	61	more	more	ADJ
taxlaw-2816	546	62	protection	protection	NOUN
taxlaw-2816	546	63	from	from	ADP
taxlaw-2816	546	64	the	the	DET
taxlaw-2816	546	65	commonwealth	commonwealth	NOUN
taxlaw-2816	546	66	,	,	PUNCT
taxlaw-2816	546	67	than	than	ADP
taxlaw-2816	546	68	the	the	DET
taxlaw-2816	546	69	other	other	ADJ
taxlaw-2816	546	70	?	?	PUNCT
taxlaw-2816	546	71	”	"	PUNCT
taxlaw-2816	547	1	thomas	thomas	PROPN
taxlaw-2816	547	2	hobbes	hobbes	PROPN
taxlaw-2816	547	3	,	,	PUNCT
taxlaw-2816	547	4	leviathan	leviathan	PROPN
taxlaw-2816	547	5	226	226	NUM
taxlaw-2816	547	6	(	(	PUNCT
taxlaw-2816	547	7	m.	m.	NOUN
taxlaw-2816	547	8	oakeshott	oakeshott	PROPN
taxlaw-2816	547	9	ed	ed	NOUN
taxlaw-2816	547	10	.	.	PROPN
taxlaw-2816	547	11	1960	1960	NUM
taxlaw-2816	547	12	)	)	PUNCT
taxlaw-2816	547	13	.	.	PUNCT
taxlaw-2816	548	1	133	133	NUM
taxlaw-2816	548	2	alvin	alvin	PROPN
taxlaw-2816	548	3	warren	warren	PROPN
taxlaw-2816	548	4	,	,	PUNCT
taxlaw-2816	548	5	would	would	AUX
taxlaw-2816	548	6	a	a	DET
taxlaw-2816	548	7	consumption	consumption	NOUN
taxlaw-2816	548	8	tax	tax	NOUN
taxlaw-2816	548	9	be	be	AUX
taxlaw-2816	548	10	fairer	fair	ADJ
taxlaw-2816	548	11	than	than	ADP
taxlaw-2816	548	12	an	an	DET
taxlaw-2816	548	13	income	income	NOUN
taxlaw-2816	548	14	tax	tax	NOUN
taxlaw-2816	548	15	?	?	PUNCT
taxlaw-2816	548	16	,	,	PUNCT
taxlaw-2816	548	17	89	89	NUM
taxlaw-2816	548	18	yale	yale	PROPN
taxlaw-2816	548	19	l.j	l.j	PROPN
taxlaw-2816	548	20	.	.	PROPN
taxlaw-2816	548	21	1081	1081	NUM
taxlaw-2816	548	22	,	,	PUNCT
taxlaw-2816	548	23	1094	1094	NUM
taxlaw-2816	548	24	(	(	PUNCT
taxlaw-2816	548	25	1980	1980	NUM
taxlaw-2816	548	26	)	)	PUNCT
taxlaw-2816	548	27	.	.	PUNCT
taxlaw-2816	549	1	162	162	NUM
taxlaw-2816	549	2	columbia	columbia	PROPN
taxlaw-2816	549	3	journal	journal	PROPN
taxlaw-2816	549	4	of	of	ADP
taxlaw-2816	549	5	tax	tax	NOUN
taxlaw-2816	549	6	law	law	NOUN
taxlaw-2816	549	7	[	[	X
taxlaw-2816	549	8	vol	vol	NOUN
taxlaw-2816	549	9	.	.	PUNCT
taxlaw-2816	550	1	4:136	4:136	NUM
taxlaw-2816	550	2	workers	worker	NOUN
taxlaw-2816	550	3	.	.	PUNCT
taxlaw-2816	550	4	”	"	PUNCT
taxlaw-2816	551	1	134	134	NUM
taxlaw-2816	551	2	it	it	PRON
taxlaw-2816	551	3	is	be	AUX
taxlaw-2816	551	4	only	only	ADV
taxlaw-2816	551	5	upon	upon	SCONJ
taxlaw-2816	551	6	that	that	DET
taxlaw-2816	551	7	withdrawal	withdrawal	NOUN
taxlaw-2816	551	8	from	from	ADP
taxlaw-2816	551	9	the	the	DET
taxlaw-2816	551	10	common	common	ADJ
taxlaw-2816	551	11	pool	pool	NOUN
taxlaw-2816	551	12	for	for	ADP
taxlaw-2816	551	13	individual	individual	ADJ
taxlaw-2816	551	14	consumption	consumption	NOUN
taxlaw-2816	551	15	that	that	PRON
taxlaw-2816	551	16	taxation	taxation	NOUN
taxlaw-2816	551	17	is	be	AUX
taxlaw-2816	551	18	justified	justify	VERB
taxlaw-2816	551	19	.	.	PUNCT
taxlaw-2816	552	1	some	some	DET
taxlaw-2816	552	2	commentators	commentator	NOUN
taxlaw-2816	552	3	have	have	AUX
taxlaw-2816	552	4	criticized	criticize	VERB
taxlaw-2816	552	5	the	the	DET
taxlaw-2816	552	6	common	common	ADJ
taxlaw-2816	552	7	pool	pool	NOUN
taxlaw-2816	552	8	theory	theory	NOUN
taxlaw-2816	552	9	as	as	ADP
taxlaw-2816	552	10	failing	fail	VERB
taxlaw-2816	552	11	to	to	PART
taxlaw-2816	552	12	“	"	PUNCT
taxlaw-2816	552	13	capture	capture	VERB
taxlaw-2816	552	14	the	the	DET
taxlaw-2816	552	15	reality	reality	NOUN
taxlaw-2816	552	16	of	of	ADP
taxlaw-2816	552	17	existing	exist	VERB
taxlaw-2816	552	18	legal	legal	ADJ
taxlaw-2816	552	19	relationships	relationship	NOUN
taxlaw-2816	552	20	in	in	ADP
taxlaw-2816	552	21	our	our	PRON
taxlaw-2816	552	22	society	society	NOUN
taxlaw-2816	552	23	.	.	PUNCT
taxlaw-2816	552	24	”135	”135	PUNCT
taxlaw-2816	553	1	after	after	ADV
taxlaw-2816	553	2	all	all	ADV
taxlaw-2816	553	3	,	,	PUNCT
taxlaw-2816	553	4	the	the	DET
taxlaw-2816	553	5	common	common	ADJ
taxlaw-2816	553	6	pool	pool	NOUN
taxlaw-2816	553	7	is	be	AUX
taxlaw-2816	553	8	only	only	ADV
taxlaw-2816	553	9	“	"	PUNCT
taxlaw-2816	553	10	common	common	ADJ
taxlaw-2816	553	11	”	"	PUNCT
taxlaw-2816	553	12	in	in	ADP
taxlaw-2816	553	13	the	the	DET
taxlaw-2816	553	14	sense	sense	NOUN
taxlaw-2816	553	15	of	of	ADP
taxlaw-2816	553	16	being	be	AUX
taxlaw-2816	553	17	the	the	DET
taxlaw-2816	553	18	aggregate	aggregate	NOUN
taxlaw-2816	553	19	of	of	ADP
taxlaw-2816	553	20	unconsumed	unconsumed	ADJ
taxlaw-2816	553	21	resources	resource	NOUN
taxlaw-2816	553	22	.	.	PUNCT
taxlaw-2816	554	1	legal	legal	ADJ
taxlaw-2816	554	2	restraints	restraint	NOUN
taxlaw-2816	554	3	prevent	prevent	VERB
taxlaw-2816	554	4	anyone	anyone	PRON
taxlaw-2816	554	5	other	other	ADJ
taxlaw-2816	554	6	than	than	ADP
taxlaw-2816	554	7	the	the	DET
taxlaw-2816	554	8	owner	owner	NOUN
taxlaw-2816	554	9	of	of	ADP
taxlaw-2816	554	10	specific	specific	ADJ
taxlaw-2816	554	11	assets	asset	NOUN
taxlaw-2816	554	12	within	within	ADP
taxlaw-2816	554	13	the	the	DET
taxlaw-2816	554	14	common	common	ADJ
taxlaw-2816	554	15	pool	pool	NOUN
taxlaw-2816	554	16	from	from	ADP
taxlaw-2816	554	17	acquiring	acquire	VERB
taxlaw-2816	554	18	those	those	DET
taxlaw-2816	554	19	assets.136	assets.136	NOUN
taxlaw-2816	554	20	despite	despite	SCONJ
taxlaw-2816	554	21	its	its	PRON
taxlaw-2816	554	22	detractors	detractor	NOUN
taxlaw-2816	554	23	,	,	PUNCT
taxlaw-2816	554	24	the	the	DET
taxlaw-2816	554	25	common	common	ADJ
taxlaw-2816	554	26	pool	pool	NOUN
taxlaw-2816	554	27	theory	theory	NOUN
taxlaw-2816	554	28	continues	continue	VERB
taxlaw-2816	554	29	to	to	PART
taxlaw-2816	554	30	appear	appear	VERB
taxlaw-2816	554	31	in	in	ADP
taxlaw-2816	554	32	the	the	DET
taxlaw-2816	554	33	academic	academic	ADJ
taxlaw-2816	554	34	literature	literature	NOUN
taxlaw-2816	554	35	and	and	CCONJ
taxlaw-2816	554	36	,	,	PUNCT
taxlaw-2816	554	37	along	along	ADP
taxlaw-2816	554	38	with	with	ADP
taxlaw-2816	554	39	the	the	DET
taxlaw-2816	554	40	pro	pro	ADJ
taxlaw-2816	554	41	-	-	ADJ
taxlaw-2816	554	42	savings	savings	ADJ
taxlaw-2816	554	43	and	and	CCONJ
taxlaw-2816	554	44	utility	utility	NOUN
taxlaw-2816	554	45	theories	theory	NOUN
taxlaw-2816	554	46	,	,	PUNCT
taxlaw-2816	554	47	serves	serve	VERB
taxlaw-2816	554	48	as	as	ADP
taxlaw-2816	554	49	one	one	NUM
taxlaw-2816	554	50	of	of	ADP
taxlaw-2816	554	51	the	the	DET
taxlaw-2816	554	52	primary	primary	ADJ
taxlaw-2816	554	53	justifications	justification	NOUN
taxlaw-2816	554	54	for	for	ADP
taxlaw-2816	554	55	consumption	consumption	NOUN
taxlaw-2816	554	56	taxes	taxis	NOUN
taxlaw-2816	554	57	like	like	ADP
taxlaw-2816	554	58	the	the	DET
taxlaw-2816	554	59	sales	sale	NOUN
taxlaw-2816	555	1	tax.137	tax.137	PROPN
taxlaw-2816	555	2	b.	b.	PROPN
taxlaw-2816	555	3	theoretical	theoretical	ADJ
taxlaw-2816	555	4	foundations	foundation	NOUN
taxlaw-2816	555	5	for	for	ADP
taxlaw-2816	555	6	the	the	DET
taxlaw-2816	555	7	corporate	corporate	ADJ
taxlaw-2816	555	8	income	income	NOUN
taxlaw-2816	555	9	tax	tax	NOUN
taxlaw-2816	555	10	scholars	scholar	NOUN
taxlaw-2816	555	11	have	have	AUX
taxlaw-2816	555	12	provided	provide	VERB
taxlaw-2816	555	13	several	several	ADJ
taxlaw-2816	555	14	justifications	justification	NOUN
taxlaw-2816	555	15	for	for	ADP
taxlaw-2816	555	16	the	the	DET
taxlaw-2816	555	17	corporate	corporate	ADJ
taxlaw-2816	555	18	income	income	NOUN
taxlaw-2816	555	19	tax	tax	NOUN
taxlaw-2816	555	20	.	.	PUNCT
taxlaw-2816	556	1	one	one	NUM
taxlaw-2816	556	2	holds	hold	VERB
taxlaw-2816	556	3	that	that	SCONJ
taxlaw-2816	556	4	the	the	DET
taxlaw-2816	556	5	corporate	corporate	ADJ
taxlaw-2816	556	6	income	income	NOUN
taxlaw-2816	556	7	tax	tax	NOUN
taxlaw-2816	556	8	“	"	PUNCT
taxlaw-2816	556	9	reflects	reflect	VERB
taxlaw-2816	556	10	the	the	DET
taxlaw-2816	556	11	belief	belief	NOUN
taxlaw-2816	556	12	that	that	SCONJ
taxlaw-2816	556	13	corporations	corporation	NOUN
taxlaw-2816	556	14	.	.	PUNCT
taxlaw-2816	556	15	.	.	PUNCT
taxlaw-2816	557	1	.	.	PUNCT
taxlaw-2816	558	1	constitute	constitute	VERB
taxlaw-2816	558	2	distinct	distinct	ADJ
taxlaw-2816	558	3	,	,	PUNCT
taxlaw-2816	558	4	taxable	taxable	ADJ
taxlaw-2816	558	5	entities	entity	NOUN
taxlaw-2816	558	6	separate	separate	ADJ
taxlaw-2816	558	7	from	from	ADP
taxlaw-2816	558	8	their	their	PRON
taxlaw-2816	558	9	investors	investor	NOUN
taxlaw-2816	558	10	.	.	PUNCT
taxlaw-2816	559	1	”138	”138	PROPN
taxlaw-2816	560	1	under	under	ADP
taxlaw-2816	560	2	this	this	DET
taxlaw-2816	560	3	theory	theory	NOUN
taxlaw-2816	560	4	,	,	PUNCT
taxlaw-2816	560	5	a	a	DET
taxlaw-2816	560	6	corporation	corporation	NOUN
taxlaw-2816	560	7	is	be	AUX
taxlaw-2816	560	8	taxed	tax	VERB
taxlaw-2816	560	9	separately	separately	ADV
taxlaw-2816	560	10	from	from	ADP
taxlaw-2816	560	11	its	its	PRON
taxlaw-2816	560	12	shareholders	shareholder	NOUN
taxlaw-2816	560	13	because	because	SCONJ
taxlaw-2816	560	14	of	of	ADP
taxlaw-2816	560	15	its	its	PRON
taxlaw-2816	560	16	particular	particular	ADJ
taxlaw-2816	560	17	corporate	corporate	ADJ
taxlaw-2816	560	18	characteristics	characteristic	NOUN
taxlaw-2816	560	19	.	.	PUNCT
taxlaw-2816	561	1	as	as	SCONJ
taxlaw-2816	561	2	explained	explain	VERB
taxlaw-2816	561	3	by	by	ADP
taxlaw-2816	561	4	professor	professor	PROPN
taxlaw-2816	561	5	marjorie	marjorie	PROPN
taxlaw-2816	561	6	kornhauser	kornhauser	PROPN
taxlaw-2816	561	7	:	:	PUNCT
taxlaw-2816	561	8	corporate	corporate	ADJ
taxlaw-2816	561	9	characteristics	characteristic	NOUN
taxlaw-2816	561	10	of	of	ADP
taxlaw-2816	561	11	free	free	ADJ
taxlaw-2816	561	12	transferability	transferability	NOUN
taxlaw-2816	561	13	of	of	ADP
taxlaw-2816	561	14	interests	interest	NOUN
taxlaw-2816	561	15	,	,	PUNCT
taxlaw-2816	561	16	continuity	continuity	NOUN
taxlaw-2816	561	17	of	of	ADP
taxlaw-2816	561	18	life	life	NOUN
taxlaw-2816	561	19	,	,	PUNCT
taxlaw-2816	561	20	limited	limited	ADJ
taxlaw-2816	561	21	liability	liability	NOUN
taxlaw-2816	561	22	and	and	CCONJ
taxlaw-2816	561	23	centralized	centralized	ADJ
taxlaw-2816	561	24	management	management	NOUN
taxlaw-2816	561	25	.	.	PUNCT
taxlaw-2816	561	26	.	.	PUNCT
taxlaw-2816	562	1	.	.	PUNCT
taxlaw-2816	562	2	emphasized	emphasize	VERB
taxlaw-2816	562	3	the	the	DET
taxlaw-2816	562	4	distinction	distinction	NOUN
taxlaw-2816	562	5	between	between	ADP
taxlaw-2816	562	6	the	the	DET
taxlaw-2816	562	7	corporation	corporation	NOUN
taxlaw-2816	562	8	and	and	CCONJ
taxlaw-2816	562	9	its	its	PRON
taxlaw-2816	562	10	shareholders	shareholder	NOUN
taxlaw-2816	562	11	.	.	PUNCT
taxlaw-2816	563	1	corporate	corporate	ADJ
taxlaw-2816	563	2	liability	liability	NOUN
taxlaw-2816	563	3	was	be	AUX
taxlaw-2816	563	4	not	not	PART
taxlaw-2816	563	5	shareholder	shareholder	NOUN
taxlaw-2816	563	6	liability	liability	NOUN
taxlaw-2816	563	7	.	.	PUNCT
taxlaw-2816	564	1	the	the	DET
taxlaw-2816	564	2	life	life	NOUN
taxlaw-2816	564	3	of	of	ADP
taxlaw-2816	564	4	the	the	DET
taxlaw-2816	564	5	corporation	corporation	NOUN
taxlaw-2816	564	6	was	be	AUX
taxlaw-2816	564	7	independent	independent	ADJ
taxlaw-2816	564	8	of	of	ADP
taxlaw-2816	564	9	that	that	PRON
taxlaw-2816	564	10	of	of	ADP
taxlaw-2816	564	11	its	its	PRON
taxlaw-2816	564	12	shareholders	shareholder	NOUN
taxlaw-2816	564	13	.	.	PUNCT
taxlaw-2816	565	1	as	as	SCONJ
taxlaw-2816	565	2	corporations	corporation	NOUN
taxlaw-2816	565	3	grew	grow	VERB
taxlaw-2816	565	4	and	and	CCONJ
taxlaw-2816	565	5	ownership	ownership	NOUN
taxlaw-2816	565	6	became	became	AUX
taxlaw-2816	565	7	separated	separate	VERB
taxlaw-2816	565	8	from	from	ADP
taxlaw-2816	565	9	management	management	NOUN
taxlaw-2816	565	10	,	,	PUNCT
taxlaw-2816	565	11	shareholders	shareholder	NOUN
taxlaw-2816	565	12	became	become	VERB
taxlaw-2816	565	13	increasingly	increasingly	ADV
taxlaw-2816	565	14	passive	passive	ADJ
taxlaw-2816	565	15	and	and	CCONJ
taxlaw-2816	565	16	lost	lose	VERB
taxlaw-2816	565	17	a	a	DET
taxlaw-2816	565	18	sense	sense	NOUN
taxlaw-2816	565	19	of	of	ADP
taxlaw-2816	565	20	identification	identification	NOUN
taxlaw-2816	565	21	with	with	ADP
taxlaw-2816	565	22	the	the	DET
taxlaw-2816	565	23	corporation	corporation	NOUN
taxlaw-2816	565	24	.	.	PUNCT
taxlaw-2816	566	1	the	the	DET
taxlaw-2816	566	2	corporation	corporation	NOUN
taxlaw-2816	566	3	became	become	VERB
taxlaw-2816	566	4	a	a	DET
taxlaw-2816	566	5	separate	separate	ADJ
taxlaw-2816	566	6	entity.139	entity.139	NOUN
taxlaw-2816	566	7	the	the	DET
taxlaw-2816	566	8	idea	idea	NOUN
taxlaw-2816	566	9	that	that	SCONJ
taxlaw-2816	566	10	a	a	DET
taxlaw-2816	566	11	corporation	corporation	NOUN
taxlaw-2816	566	12	is	be	AUX
taxlaw-2816	566	13	an	an	DET
taxlaw-2816	566	14	entity	entity	NOUN
taxlaw-2816	566	15	separate	separate	ADJ
taxlaw-2816	566	16	from	from	ADP
taxlaw-2816	566	17	its	its	PRON
taxlaw-2816	566	18	owners	owner	NOUN
taxlaw-2816	566	19	seems	seem	VERB
taxlaw-2816	566	20	almost	almost	ADV
taxlaw-2816	566	21	an	an	DET
taxlaw-2816	566	22	afterthought	afterthought	NOUN
taxlaw-2816	566	23	today	today	NOUN
taxlaw-2816	566	24	,	,	PUNCT
taxlaw-2816	566	25	but	but	CCONJ
taxlaw-2816	566	26	,	,	PUNCT
taxlaw-2816	566	27	as	as	SCONJ
taxlaw-2816	566	28	explained	explain	VERB
taxlaw-2816	566	29	by	by	ADP
taxlaw-2816	566	30	professor	professor	NOUN
taxlaw-2816	566	31	kornhauser	kornhauser	NOUN
taxlaw-2816	566	32	,	,	PUNCT
taxlaw-2816	566	33	during	during	ADP
taxlaw-2816	566	34	the	the	DET
taxlaw-2816	566	35	last	last	ADJ
taxlaw-2816	566	36	quarter	quarter	NOUN
taxlaw-2816	566	37	of	of	ADP
taxlaw-2816	566	38	the	the	DET
taxlaw-2816	566	39	nineteenth	nineteenth	ADJ
taxlaw-2816	566	40	century	century	NOUN
taxlaw-2816	566	41	and	and	CCONJ
taxlaw-2816	566	42	at	at	ADP
taxlaw-2816	566	43	the	the	DET
taxlaw-2816	566	44	beginning	beginning	NOUN
taxlaw-2816	566	45	of	of	ADP
taxlaw-2816	566	46	the	the	DET
taxlaw-2816	566	47	twentieth	twentieth	ADJ
taxlaw-2816	566	48	century	century	NOUN
taxlaw-2816	566	49	,	,	PUNCT
taxlaw-2816	566	50	the	the	DET
taxlaw-2816	566	51	issue	issue	NOUN
taxlaw-2816	566	52	was	be	AUX
taxlaw-2816	566	53	subject	subject	ADJ
taxlaw-2816	566	54	to	to	ADP
taxlaw-2816	566	55	serious	serious	ADJ
taxlaw-2816	566	56	debate	debate	NOUN
taxlaw-2816	566	57	,	,	PUNCT
taxlaw-2816	566	58	with	with	ADP
taxlaw-2816	566	59	opponents	opponent	NOUN
taxlaw-2816	566	60	of	of	ADP
taxlaw-2816	566	61	the	the	DET
taxlaw-2816	566	62	corporate	corporate	ADJ
taxlaw-2816	566	63	134	134	NUM
taxlaw-2816	566	64	i	i	PROPN
taxlaw-2816	566	65	d.	d.	PROPN
taxlaw-2816	566	66	135	135	NUM
taxlaw-2816	567	1	i	i	PRON
taxlaw-2816	567	2	d.	d.	PROPN
taxlaw-2816	567	3	136	136	NUM
taxlaw-2816	568	1	i	i	PRON
taxlaw-2816	568	2	d.	d.	PROPN
taxlaw-2816	568	3	at	at	ADP
taxlaw-2816	568	4	1095	1095	NUM
taxlaw-2816	568	5	(	(	PUNCT
taxlaw-2816	568	6	“	"	PUNCT
taxlaw-2816	568	7	that	that	DET
taxlaw-2816	568	8	pool	pool	NOUN
taxlaw-2816	568	9	is	be	AUX
taxlaw-2816	568	10	not	not	PART
taxlaw-2816	568	11	collectively	collectively	ADV
taxlaw-2816	568	12	owned	own	VERB
taxlaw-2816	568	13	,	,	PUNCT
taxlaw-2816	568	14	but	but	CCONJ
taxlaw-2816	568	15	held	hold	VERB
taxlaw-2816	568	16	privately	privately	ADV
taxlaw-2816	568	17	by	by	ADP
taxlaw-2816	568	18	shareholders	shareholder	NOUN
taxlaw-2816	568	19	whose	whose	DET
taxlaw-2816	568	20	shares	share	NOUN
taxlaw-2816	568	21	are	be	AUX
taxlaw-2816	568	22	simply	simply	ADV
taxlaw-2816	568	23	their	their	PRON
taxlaw-2816	568	24	claims	claim	NOUN
taxlaw-2816	568	25	on	on	ADP
taxlaw-2816	568	26	unconsumed	unconsumed	ADJ
taxlaw-2816	568	27	product	product	NOUN
taxlaw-2816	568	28	.	.	PUNCT
taxlaw-2816	568	29	”	"	PUNCT
taxlaw-2816	568	30	)	)	PUNCT
taxlaw-2816	568	31	.	.	PUNCT
taxlaw-2816	569	1	137	137	NUM
taxlaw-2816	569	2	see	see	VERB
taxlaw-2816	569	3	,	,	PUNCT
taxlaw-2816	569	4	e.g.	e.g.	ADV
taxlaw-2816	569	5	,	,	PUNCT
taxlaw-2816	569	6	lawrence	lawrence	PROPN
taxlaw-2816	569	7	zelenak	zelenak	PROPN
taxlaw-2816	569	8	,	,	PUNCT
taxlaw-2816	569	9	debt	debt	NOUN
taxlaw-2816	569	10	-	-	PUNCT
taxlaw-2816	569	11	financed	finance	VERB
taxlaw-2816	569	12	consumption	consumption	NOUN
taxlaw-2816	569	13	and	and	CCONJ
taxlaw-2816	569	14	a	a	DET
taxlaw-2816	569	15	hybrid	hybrid	ADJ
taxlaw-2816	569	16	incomeconsumption	incomeconsumption	NOUN
taxlaw-2816	569	17	tax	tax	NOUN
taxlaw-2816	569	18	,	,	PUNCT
taxlaw-2816	569	19	64	64	NUM
taxlaw-2816	569	20	tax	tax	NOUN
taxlaw-2816	569	21	l.	l.	PROPN
taxlaw-2816	569	22	rev	rev	PROPN
taxlaw-2816	569	23	.	.	PROPN
taxlaw-2816	569	24	1	1	NUM
taxlaw-2816	569	25	,	,	PUNCT
taxlaw-2816	569	26	5–6	5–6	NUM
taxlaw-2816	569	27	(	(	PUNCT
taxlaw-2816	569	28	2010	2010	NUM
taxlaw-2816	569	29	)	)	PUNCT
taxlaw-2816	569	30	(	(	PUNCT
taxlaw-2816	569	31	discussing	discuss	VERB
taxlaw-2816	569	32	the	the	DET
taxlaw-2816	569	33	common	common	ADJ
taxlaw-2816	569	34	pool	pool	NOUN
taxlaw-2816	569	35	theory	theory	NOUN
taxlaw-2816	569	36	and	and	CCONJ
taxlaw-2816	569	37	its	its	PRON
taxlaw-2816	569	38	critique	critique	NOUN
taxlaw-2816	569	39	)	)	PUNCT
taxlaw-2816	569	40	.	.	PUNCT
taxlaw-2816	570	1	138	138	NUM
taxlaw-2816	570	2	steven	steven	PROPN
taxlaw-2816	570	3	a.	a.	PROPN
taxlaw-2816	570	4	bank	bank	PROPN
taxlaw-2816	570	5	,	,	PUNCT
taxlaw-2816	570	6	a	a	DET
taxlaw-2816	570	7	capital	capital	NOUN
taxlaw-2816	570	8	lock	lock	NOUN
taxlaw-2816	570	9	-	-	PUNCT
taxlaw-2816	570	10	in	in	ADP
taxlaw-2816	570	11	theory	theory	NOUN
taxlaw-2816	570	12	of	of	ADP
taxlaw-2816	570	13	the	the	DET
taxlaw-2816	570	14	corporate	corporate	ADJ
taxlaw-2816	570	15	income	income	NOUN
taxlaw-2816	570	16	tax	tax	NOUN
taxlaw-2816	570	17	,	,	PUNCT
taxlaw-2816	570	18	94	94	NUM
taxlaw-2816	570	19	geo	geo	PROPN
taxlaw-2816	570	20	.	.	PUNCT
taxlaw-2816	570	21	l.j	l.j	PROPN
taxlaw-2816	570	22	.	.	PROPN
taxlaw-2816	570	23	889	889	NUM
taxlaw-2816	570	24	,	,	PUNCT
taxlaw-2816	570	25	890–91	890–91	NUM
taxlaw-2816	570	26	(	(	PUNCT
taxlaw-2816	570	27	2006	2006	NUM
taxlaw-2816	570	28	)	)	PUNCT
taxlaw-2816	570	29	.	.	PUNCT
taxlaw-2816	571	1	139	139	NUM
taxlaw-2816	571	2	see	see	VERB
taxlaw-2816	571	3	marjorie	marjorie	PROPN
taxlaw-2816	571	4	e.	e.	PROPN
taxlaw-2816	571	5	kornhauser	kornhauser	PROPN
taxlaw-2816	571	6	,	,	PUNCT
taxlaw-2816	571	7	corporate	corporate	ADJ
taxlaw-2816	571	8	regulation	regulation	NOUN
taxlaw-2816	571	9	and	and	CCONJ
taxlaw-2816	571	10	the	the	DET
taxlaw-2816	571	11	origins	origin	NOUN
taxlaw-2816	571	12	of	of	ADP
taxlaw-2816	571	13	the	the	DET
taxlaw-2816	571	14	corporate	corporate	ADJ
taxlaw-2816	571	15	income	income	NOUN
taxlaw-2816	571	16	tax	tax	NOUN
taxlaw-2816	571	17	,	,	PUNCT
taxlaw-2816	571	18	66	66	NUM
taxlaw-2816	571	19	ind	ind	NOUN
taxlaw-2816	571	20	.	.	PUNCT
taxlaw-2816	572	1	l.j	l.j	PROPN
taxlaw-2816	572	2	.	.	PROPN
taxlaw-2816	573	1	53	53	NUM
taxlaw-2816	573	2	,	,	PUNCT
taxlaw-2816	573	3	61	61	NUM
taxlaw-2816	573	4	(	(	PUNCT
taxlaw-2816	573	5	1990	1990	NUM
taxlaw-2816	573	6	)	)	PUNCT
taxlaw-2816	573	7	.	.	PUNCT
taxlaw-2816	574	1	2013	2013	NUM
taxlaw-2816	574	2	]	]	PUNCT
taxlaw-2816	574	3	sales	sale	NOUN
taxlaw-2816	574	4	tax	tax	NOUN
taxlaw-2816	574	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	574	6	163	163	NUM
taxlaw-2816	574	7	tax	tax	NOUN
taxlaw-2816	574	8	characterizing	characterize	VERB
taxlaw-2816	574	9	corporations	corporation	NOUN
taxlaw-2816	574	10	as	as	ADP
taxlaw-2816	574	11	an	an	DET
taxlaw-2816	574	12	aggregate	aggregate	NOUN
taxlaw-2816	574	13	of	of	ADP
taxlaw-2816	574	14	the	the	DET
taxlaw-2816	574	15	individual	individual	ADJ
taxlaw-2816	574	16	owners.140	owners.140	NOUN
taxlaw-2816	574	17	it	it	PRON
taxlaw-2816	574	18	was	be	AUX
taxlaw-2816	574	19	only	only	ADV
taxlaw-2816	574	20	after	after	ADP
taxlaw-2816	574	21	years	year	NOUN
taxlaw-2816	574	22	of	of	ADP
taxlaw-2816	574	23	sustained	sustained	ADJ
taxlaw-2816	574	24	debate	debate	NOUN
taxlaw-2816	574	25	that	that	SCONJ
taxlaw-2816	574	26	“	"	PUNCT
taxlaw-2816	574	27	[	[	X
taxlaw-2816	574	28	l]egal	l]egal	ADJ
taxlaw-2816	574	29	theory	theory	NOUN
taxlaw-2816	574	30	.	.	PUNCT
taxlaw-2816	574	31	.	.	PUNCT
taxlaw-2816	575	1	.	.	PUNCT
taxlaw-2816	576	1	veered	veer	VERB
taxlaw-2816	576	2	toward	toward	ADP
taxlaw-2816	576	3	a	a	DET
taxlaw-2816	576	4	natural	natural	ADJ
taxlaw-2816	576	5	entity	entity	NOUN
taxlaw-2816	576	6	theory	theory	NOUN
taxlaw-2816	576	7	in	in	ADP
taxlaw-2816	576	8	the	the	DET
taxlaw-2816	576	9	corporate	corporate	ADJ
taxlaw-2816	576	10	area	area	NOUN
taxlaw-2816	576	11	.	.	PUNCT
taxlaw-2816	577	1	”141	”141	NOUN
taxlaw-2816	577	2	thus	thus	ADV
taxlaw-2816	577	3	,	,	PUNCT
taxlaw-2816	577	4	one	one	NUM
taxlaw-2816	577	5	possible	possible	ADJ
taxlaw-2816	577	6	explanation	explanation	NOUN
taxlaw-2816	577	7	for	for	ADP
taxlaw-2816	577	8	the	the	DET
taxlaw-2816	577	9	corporate	corporate	ADJ
taxlaw-2816	577	10	income	income	NOUN
taxlaw-2816	577	11	tax	tax	NOUN
taxlaw-2816	577	12	is	be	AUX
taxlaw-2816	577	13	that	that	SCONJ
taxlaw-2816	577	14	the	the	DET
taxlaw-2816	577	15	corporation	corporation	NOUN
taxlaw-2816	577	16	constitutes	constitute	VERB
taxlaw-2816	577	17	a	a	DET
taxlaw-2816	577	18	separate	separate	ADJ
taxlaw-2816	577	19	and	and	CCONJ
taxlaw-2816	577	20	distinct	distinct	ADJ
taxlaw-2816	577	21	entity	entity	NOUN
taxlaw-2816	577	22	from	from	ADP
taxlaw-2816	577	23	its	its	PRON
taxlaw-2816	577	24	shareholders	shareholder	NOUN
taxlaw-2816	577	25	,	,	PUNCT
taxlaw-2816	577	26	with	with	ADP
taxlaw-2816	577	27	rights	right	NOUN
taxlaw-2816	577	28	and	and	CCONJ
taxlaw-2816	577	29	privileges	privilege	NOUN
taxlaw-2816	577	30	that	that	PRON
taxlaw-2816	577	31	justify	justify	VERB
taxlaw-2816	577	32	the	the	DET
taxlaw-2816	577	33	government	government	NOUN
taxlaw-2816	577	34	(	(	PUNCT
taxlaw-2816	577	35	be	be	AUX
taxlaw-2816	577	36	it	it	PRON
taxlaw-2816	577	37	federal	federal	ADJ
taxlaw-2816	577	38	or	or	CCONJ
taxlaw-2816	577	39	state	state	NOUN
taxlaw-2816	577	40	)	)	PUNCT
taxlaw-2816	577	41	imposing	impose	VERB
taxlaw-2816	577	42	a	a	DET
taxlaw-2816	577	43	tax	tax	NOUN
taxlaw-2816	577	44	on	on	ADP
taxlaw-2816	577	45	the	the	DET
taxlaw-2816	577	46	entity.142	entity.142	PROPN
taxlaw-2816	577	47	of	of	ADP
taxlaw-2816	577	48	course	course	NOUN
taxlaw-2816	577	49	,	,	PUNCT
taxlaw-2816	577	50	the	the	DET
taxlaw-2816	577	51	limited	limited	ADJ
taxlaw-2816	577	52	liability	liability	NOUN
taxlaw-2816	577	53	granted	grant	VERB
taxlaw-2816	577	54	to	to	ADP
taxlaw-2816	577	55	corporate	corporate	ADJ
taxlaw-2816	577	56	shareholders	shareholder	NOUN
taxlaw-2816	577	57	is	be	AUX
taxlaw-2816	577	58	one	one	NUM
taxlaw-2816	577	59	of	of	ADP
taxlaw-2816	577	60	those	those	DET
taxlaw-2816	577	61	privileges	privilege	NOUN
taxlaw-2816	577	62	,	,	PUNCT
taxlaw-2816	577	63	and	and	CCONJ
taxlaw-2816	577	64	the	the	DET
taxlaw-2816	577	65	double	double	ADJ
taxlaw-2816	577	66	taxation	taxation	NOUN
taxlaw-2816	577	67	resulting	result	VERB
taxlaw-2816	577	68	from	from	ADP
taxlaw-2816	577	69	the	the	DET
taxlaw-2816	577	70	corporate	corporate	ADJ
taxlaw-2816	577	71	income	income	NOUN
taxlaw-2816	577	72	tax	tax	NOUN
taxlaw-2816	577	73	may	may	AUX
taxlaw-2816	577	74	be	be	AUX
taxlaw-2816	577	75	viewed	view	VERB
taxlaw-2816	577	76	as	as	ADP
taxlaw-2816	577	77	the	the	DET
taxlaw-2816	577	78	“	"	PUNCT
taxlaw-2816	577	79	cost	cost	NOUN
taxlaw-2816	577	80	”	"	PUNCT
taxlaw-2816	577	81	of	of	ADP
taxlaw-2816	577	82	the	the	DET
taxlaw-2816	577	83	state	state	NOUN
taxlaw-2816	577	84	allowing	allow	VERB
taxlaw-2816	577	85	this	this	DET
taxlaw-2816	577	86	benefit.143	benefit.143	NOUN
taxlaw-2816	577	87	a	a	DET
taxlaw-2816	577	88	second	second	ADJ
taxlaw-2816	577	89	theory	theory	NOUN
taxlaw-2816	577	90	of	of	ADP
taxlaw-2816	577	91	the	the	DET
taxlaw-2816	577	92	corporate	corporate	ADJ
taxlaw-2816	577	93	income	income	NOUN
taxlaw-2816	577	94	tax	tax	NOUN
taxlaw-2816	577	95	proposes	propose	VERB
taxlaw-2816	577	96	that	that	SCONJ
taxlaw-2816	577	97	the	the	DET
taxlaw-2816	577	98	tax	tax	NOUN
taxlaw-2816	577	99	serves	serve	VERB
taxlaw-2816	577	100	the	the	DET
taxlaw-2816	577	101	more	more	ADV
taxlaw-2816	577	102	mundane	mundane	ADJ
taxlaw-2816	577	103	purpose	purpose	NOUN
taxlaw-2816	577	104	of	of	ADP
taxlaw-2816	577	105	acting	act	VERB
taxlaw-2816	577	106	as	as	ADP
taxlaw-2816	577	107	a	a	DET
taxlaw-2816	577	108	tax	tax	NOUN
taxlaw-2816	577	109	withholding	withholding	NOUN
taxlaw-2816	577	110	and	and	CCONJ
taxlaw-2816	577	111	collection	collection	NOUN
taxlaw-2816	577	112	mechanism	mechanism	NOUN
taxlaw-2816	577	113	for	for	ADP
taxlaw-2816	577	114	corporate	corporate	ADJ
taxlaw-2816	577	115	shareholders.144	shareholders.144	PROPN
taxlaw-2816	577	116	this	this	DET
taxlaw-2816	577	117	theory	theory	NOUN
taxlaw-2816	577	118	,	,	PUNCT
taxlaw-2816	577	119	as	as	SCONJ
taxlaw-2816	577	120	explained	explain	VERB
taxlaw-2816	577	121	by	by	ADP
taxlaw-2816	577	122	professor	professor	PROPN
taxlaw-2816	577	123	steven	steven	PROPN
taxlaw-2816	577	124	bank	bank	PROPN
taxlaw-2816	577	125	,	,	PUNCT
taxlaw-2816	577	126	contends	contend	VERB
taxlaw-2816	577	127	that	that	SCONJ
taxlaw-2816	577	128	“	"	PUNCT
taxlaw-2816	577	129	the	the	DET
taxlaw-2816	577	130	corporate	corporate	ADJ
taxlaw-2816	577	131	income	income	NOUN
taxlaw-2816	577	132	tax	tax	NOUN
taxlaw-2816	577	133	was	be	AUX
taxlaw-2816	577	134	originally	originally	ADV
taxlaw-2816	577	135	adopted	adopt	VERB
taxlaw-2816	577	136	as	as	ADP
taxlaw-2816	577	137	a	a	DET
taxlaw-2816	577	138	substitute	substitute	NOUN
taxlaw-2816	577	139	or	or	CCONJ
taxlaw-2816	577	140	‘	'	PUNCT
taxlaw-2816	577	141	proxy	proxy	NOUN
taxlaw-2816	577	142	’	'	PUNCT
taxlaw-2816	577	143	for	for	ADP
taxlaw-2816	577	144	taxing	tax	VERB
taxlaw-2816	577	145	corporate	corporate	ADJ
taxlaw-2816	577	146	shareholders	shareholder	NOUN
taxlaw-2816	577	147	directly	directly	ADV
taxlaw-2816	577	148	.	.	PUNCT
taxlaw-2816	577	149	”145	”145	PUNCT
taxlaw-2816	578	1	the	the	DET
taxlaw-2816	578	2	need	need	NOUN
taxlaw-2816	578	3	to	to	PART
taxlaw-2816	578	4	collect	collect	VERB
taxlaw-2816	578	5	taxes	taxis	NOUN
taxlaw-2816	578	6	at	at	ADP
taxlaw-2816	578	7	the	the	DET
taxlaw-2816	578	8	entity	entity	NOUN
taxlaw-2816	578	9	level	level	NOUN
taxlaw-2816	578	10	,	,	PUNCT
taxlaw-2816	578	11	rather	rather	ADV
taxlaw-2816	578	12	than	than	ADP
taxlaw-2816	578	13	individual	individual	ADJ
taxlaw-2816	578	14	shareholder	shareholder	NOUN
taxlaw-2816	578	15	level	level	NOUN
taxlaw-2816	578	16	,	,	PUNCT
taxlaw-2816	578	17	came	come	VERB
taxlaw-2816	578	18	about	about	ADP
taxlaw-2816	578	19	as	as	ADP
taxlaw-2816	578	20	a	a	DET
taxlaw-2816	578	21	result	result	NOUN
taxlaw-2816	578	22	of	of	ADP
taxlaw-2816	578	23	the	the	DET
taxlaw-2816	578	24	expanded	expand	VERB
taxlaw-2816	578	25	use	use	NOUN
taxlaw-2816	578	26	of	of	ADP
taxlaw-2816	578	27	the	the	DET
taxlaw-2816	578	28	corporate	corporate	ADJ
taxlaw-2816	578	29	form	form	NOUN
taxlaw-2816	578	30	during	during	ADP
taxlaw-2816	578	31	the	the	DET
taxlaw-2816	578	32	late	late	ADJ
taxlaw-2816	578	33	nineteenth	nineteenth	ADJ
taxlaw-2816	578	34	century	century	NOUN
taxlaw-2816	578	35	.	.	PUNCT
taxlaw-2816	579	1	with	with	ADP
taxlaw-2816	579	2	that	that	DET
taxlaw-2816	579	3	expansion	expansion	NOUN
taxlaw-2816	579	4	,	,	PUNCT
taxlaw-2816	579	5	states	state	NOUN
taxlaw-2816	579	6	recognized	recognize	VERB
taxlaw-2816	579	7	the	the	DET
taxlaw-2816	579	8	inadequacy	inadequacy	NOUN
taxlaw-2816	579	9	of	of	ADP
taxlaw-2816	579	10	general	general	ADJ
taxlaw-2816	579	11	property	property	NOUN
taxlaw-2816	579	12	taxes	taxis	NOUN
taxlaw-2816	579	13	in	in	ADP
taxlaw-2816	579	14	detecting	detect	VERB
taxlaw-2816	579	15	and	and	CCONJ
taxlaw-2816	579	16	taxing	tax	VERB
taxlaw-2816	579	17	stock	stock	NOUN
taxlaw-2816	579	18	holdings	holding	NOUN
taxlaw-2816	579	19	.	.	PUNCT
taxlaw-2816	580	1	pursuant	pursuant	ADJ
taxlaw-2816	580	2	to	to	ADP
taxlaw-2816	580	3	the	the	DET
taxlaw-2816	580	4	general	general	ADJ
taxlaw-2816	580	5	property	property	NOUN
taxlaw-2816	580	6	taxes	taxis	NOUN
taxlaw-2816	580	7	in	in	ADP
taxlaw-2816	580	8	effect	effect	NOUN
taxlaw-2816	580	9	at	at	ADP
taxlaw-2816	580	10	the	the	DET
taxlaw-2816	580	11	time	time	NOUN
taxlaw-2816	580	12	,	,	PUNCT
taxlaw-2816	580	13	shareholders	shareholder	NOUN
taxlaw-2816	580	14	were	be	AUX
taxlaw-2816	580	15	required	require	VERB
taxlaw-2816	580	16	to	to	PART
taxlaw-2816	580	17	selfreport	selfreport	VERB
taxlaw-2816	580	18	the	the	DET
taxlaw-2816	580	19	value	value	NOUN
taxlaw-2816	580	20	of	of	ADP
taxlaw-2816	580	21	the	the	DET
taxlaw-2816	580	22	corporate	corporate	ADJ
taxlaw-2816	580	23	stock	stock	NOUN
taxlaw-2816	580	24	they	they	PRON
taxlaw-2816	580	25	owned	own	VERB
taxlaw-2816	580	26	.	.	PUNCT
taxlaw-2816	581	1	as	as	SCONJ
taxlaw-2816	581	2	one	one	PRON
taxlaw-2816	581	3	might	might	AUX
taxlaw-2816	581	4	expect	expect	VERB
taxlaw-2816	581	5	,	,	PUNCT
taxlaw-2816	581	6	gross	gross	ADJ
taxlaw-2816	581	7	understatements	understatement	NOUN
taxlaw-2816	581	8	of	of	ADP
taxlaw-2816	581	9	value	value	NOUN
taxlaw-2816	581	10	were	be	AUX
taxlaw-2816	581	11	common	common	ADJ
taxlaw-2816	581	12	(	(	PUNCT
taxlaw-2816	581	13	when	when	SCONJ
taxlaw-2816	581	14	shareholders	shareholder	NOUN
taxlaw-2816	581	15	reported	report	VERB
taxlaw-2816	581	16	their	their	PRON
taxlaw-2816	581	17	stock	stock	NOUN
taxlaw-2816	581	18	140	140	NUM
taxlaw-2816	581	19	i	i	PRON
taxlaw-2816	581	20	d.	d.	PROPN
taxlaw-2816	581	21	at	at	ADP
taxlaw-2816	581	22	58–60	58–60	PROPN
taxlaw-2816	581	23	(	(	PUNCT
taxlaw-2816	581	24	describing	describe	VERB
taxlaw-2816	581	25	the	the	DET
taxlaw-2816	581	26	debate	debate	NOUN
taxlaw-2816	581	27	about	about	ADP
taxlaw-2816	581	28	aggregate	aggregate	ADJ
taxlaw-2816	581	29	or	or	CCONJ
taxlaw-2816	581	30	entity	entity	NOUN
taxlaw-2816	581	31	theory	theory	NOUN
taxlaw-2816	581	32	with	with	ADP
taxlaw-2816	581	33	respect	respect	NOUN
taxlaw-2816	581	34	to	to	ADP
taxlaw-2816	581	35	the	the	DET
taxlaw-2816	581	36	corporation	corporation	NOUN
taxlaw-2816	581	37	during	during	ADP
taxlaw-2816	581	38	the	the	DET
taxlaw-2816	581	39	progressive	progressive	ADJ
taxlaw-2816	581	40	era	era	NOUN
taxlaw-2816	581	41	)	)	PUNCT
taxlaw-2816	581	42	.	.	PUNCT
taxlaw-2816	582	1	interestingly	interestingly	ADV
taxlaw-2816	582	2	,	,	PUNCT
taxlaw-2816	582	3	although	although	SCONJ
taxlaw-2816	582	4	the	the	DET
taxlaw-2816	582	5	idea	idea	NOUN
taxlaw-2816	582	6	that	that	SCONJ
taxlaw-2816	582	7	a	a	DET
taxlaw-2816	582	8	corporation	corporation	NOUN
taxlaw-2816	582	9	is	be	AUX
taxlaw-2816	582	10	an	an	DET
taxlaw-2816	582	11	entity	entity	NOUN
taxlaw-2816	582	12	separate	separate	ADJ
taxlaw-2816	582	13	from	from	ADP
taxlaw-2816	582	14	its	its	PRON
taxlaw-2816	582	15	shareholders	shareholder	NOUN
taxlaw-2816	582	16	is	be	AUX
taxlaw-2816	582	17	widely	widely	ADV
taxlaw-2816	582	18	accepted	accept	VERB
taxlaw-2816	582	19	today	today	NOUN
taxlaw-2816	582	20	,	,	PUNCT
taxlaw-2816	582	21	recent	recent	ADJ
taxlaw-2816	582	22	corporate	corporate	ADJ
taxlaw-2816	582	23	theory	theory	NOUN
taxlaw-2816	582	24	also	also	ADV
taxlaw-2816	582	25	views	view	VERB
taxlaw-2816	582	26	corporations	corporation	NOUN
taxlaw-2816	582	27	as	as	ADP
taxlaw-2816	582	28	a	a	DET
taxlaw-2816	582	29	nexus	nexus	NOUN
taxlaw-2816	582	30	of	of	ADP
taxlaw-2816	582	31	contracts	contract	NOUN
taxlaw-2816	582	32	.	.	PUNCT
taxlaw-2816	583	1	see	see	VERB
taxlaw-2816	583	2	i	i	PRON
taxlaw-2816	583	3	d.	d.	PROPN
taxlaw-2816	583	4	at	at	ADP
taxlaw-2816	583	5	136	136	NUM
taxlaw-2816	583	6	(	(	PUNCT
taxlaw-2816	583	7	“	"	PUNCT
taxlaw-2816	583	8	[	[	X
taxlaw-2816	583	9	t]oday	t]oday	NOUN
taxlaw-2816	583	10	's	's	PART
taxlaw-2816	583	11	pet	pet	ADJ
taxlaw-2816	583	12	theory	theory	NOUN
taxlaw-2816	583	13	,	,	PUNCT
taxlaw-2816	583	14	the	the	DET
taxlaw-2816	583	15	economic	economic	ADJ
taxlaw-2816	583	16	theory	theory	NOUN
taxlaw-2816	583	17	of	of	ADP
taxlaw-2816	583	18	the	the	DET
taxlaw-2816	583	19	firm	firm	NOUN
taxlaw-2816	583	20	as	as	ADP
taxlaw-2816	583	21	a	a	DET
taxlaw-2816	583	22	nexus	nexus	NOUN
taxlaw-2816	583	23	of	of	ADP
taxlaw-2816	583	24	contracts	contract	NOUN
taxlaw-2816	583	25	between	between	ADP
taxlaw-2816	583	26	individuals	individual	NOUN
taxlaw-2816	583	27	,	,	PUNCT
taxlaw-2816	583	28	tends	tend	VERB
taxlaw-2816	583	29	to	to	PART
taxlaw-2816	583	30	eliminate	eliminate	VERB
taxlaw-2816	583	31	the	the	DET
taxlaw-2816	583	32	corporation	corporation	NOUN
taxlaw-2816	583	33	as	as	ADP
taxlaw-2816	583	34	an	an	DET
taxlaw-2816	583	35	entity	entity	NOUN
taxlaw-2816	583	36	.	.	PUNCT
taxlaw-2816	583	37	”	"	PUNCT
taxlaw-2816	583	38	)	)	PUNCT
taxlaw-2816	583	39	.	.	PUNCT
taxlaw-2816	584	1	141	141	NUM
taxlaw-2816	584	2	see	see	VERB
taxlaw-2816	584	3	i	i	PROPN
taxlaw-2816	584	4	d.	d.	PROPN
taxlaw-2816	584	5	at	at	ADP
taxlaw-2816	584	6	61	61	NUM
taxlaw-2816	584	7	.	.	PUNCT
taxlaw-2816	585	1	142	142	NUM
taxlaw-2816	585	2	president	president	PROPN
taxlaw-2816	585	3	taft	taft	PROPN
taxlaw-2816	585	4	alluded	allude	VERB
taxlaw-2816	585	5	to	to	ADP
taxlaw-2816	585	6	the	the	DET
taxlaw-2816	585	7	separate	separate	ADJ
taxlaw-2816	585	8	entity	entity	NOUN
taxlaw-2816	585	9	theory	theory	NOUN
taxlaw-2816	585	10	as	as	ADP
taxlaw-2816	585	11	support	support	NOUN
taxlaw-2816	585	12	for	for	ADP
taxlaw-2816	585	13	the	the	DET
taxlaw-2816	585	14	enactment	enactment	NOUN
taxlaw-2816	585	15	of	of	ADP
taxlaw-2816	585	16	the	the	DET
taxlaw-2816	585	17	federal	federal	ADJ
taxlaw-2816	585	18	corporate	corporate	ADJ
taxlaw-2816	585	19	income	income	NOUN
taxlaw-2816	585	20	tax	tax	NOUN
taxlaw-2816	585	21	in	in	ADP
taxlaw-2816	585	22	1909	1909	NUM
taxlaw-2816	585	23	.	.	PUNCT
taxlaw-2816	586	1	in	in	ADP
taxlaw-2816	586	2	a	a	DET
taxlaw-2816	586	3	message	message	NOUN
taxlaw-2816	586	4	to	to	ADP
taxlaw-2816	586	5	congress	congress	PROPN
taxlaw-2816	586	6	,	,	PUNCT
taxlaw-2816	586	7	president	president	PROPN
taxlaw-2816	586	8	taft	taft	PROPN
taxlaw-2816	586	9	wrote	write	VERB
taxlaw-2816	586	10	that	that	SCONJ
taxlaw-2816	586	11	the	the	DET
taxlaw-2816	586	12	proposed	propose	VERB
taxlaw-2816	586	13	corporate	corporate	ADJ
taxlaw-2816	586	14	tax	tax	NOUN
taxlaw-2816	586	15	was	be	AUX
taxlaw-2816	586	16	“	"	PUNCT
taxlaw-2816	586	17	an	an	DET
taxlaw-2816	586	18	excise	excise	NOUN
taxlaw-2816	586	19	tax	tax	NOUN
taxlaw-2816	586	20	upon	upon	SCONJ
taxlaw-2816	586	21	the	the	DET
taxlaw-2816	586	22	privilege	privilege	NOUN
taxlaw-2816	586	23	of	of	ADP
taxlaw-2816	586	24	doing	do	VERB
taxlaw-2816	586	25	business	business	NOUN
taxlaw-2816	586	26	as	as	ADP
taxlaw-2816	586	27	an	an	DET
taxlaw-2816	586	28	artificial	artificial	ADJ
taxlaw-2816	586	29	entity	entity	NOUN
taxlaw-2816	586	30	and	and	CCONJ
taxlaw-2816	586	31	of	of	ADP
taxlaw-2816	586	32	freedom	freedom	NOUN
taxlaw-2816	586	33	from	from	ADP
taxlaw-2816	586	34	a	a	DET
taxlaw-2816	586	35	general	general	ADJ
taxlaw-2816	586	36	partnership	partnership	NOUN
taxlaw-2816	586	37	liability	liability	NOUN
taxlaw-2816	586	38	enjoyed	enjoy	VERB
taxlaw-2816	586	39	by	by	ADP
taxlaw-2816	586	40	those	those	PRON
taxlaw-2816	586	41	who	who	PRON
taxlaw-2816	586	42	own	own	VERB
taxlaw-2816	586	43	the	the	DET
taxlaw-2816	586	44	stock	stock	NOUN
taxlaw-2816	586	45	.	.	PUNCT
taxlaw-2816	586	46	”	"	PUNCT
taxlaw-2816	587	1	reuven	reuven	VERB
taxlaw-2816	587	2	avi	avi	PROPN
taxlaw-2816	587	3	-	-	PUNCT
taxlaw-2816	587	4	yonah	yonah	ADJ
taxlaw-2816	587	5	,	,	PUNCT
taxlaw-2816	587	6	corporations	corporation	NOUN
taxlaw-2816	587	7	,	,	PUNCT
taxlaw-2816	587	8	society	society	NOUN
taxlaw-2816	587	9	,	,	PUNCT
taxlaw-2816	587	10	and	and	CCONJ
taxlaw-2816	587	11	the	the	DET
taxlaw-2816	587	12	state	state	NOUN
taxlaw-2816	587	13	:	:	PUNCT
taxlaw-2816	587	14	a	a	DET
taxlaw-2816	587	15	defense	defense	NOUN
taxlaw-2816	587	16	of	of	ADP
taxlaw-2816	587	17	the	the	DET
taxlaw-2816	587	18	corporate	corporate	ADJ
taxlaw-2816	587	19	tax	tax	NOUN
taxlaw-2816	587	20	,	,	PUNCT
taxlaw-2816	587	21	90	90	NUM
taxlaw-2816	587	22	va	va	NOUN
taxlaw-2816	587	23	.	.	PUNCT
taxlaw-2816	588	1	l.	l.	PROPN
taxlaw-2816	588	2	rev	rev	PROPN
taxlaw-2816	588	3	.	.	PROPN
taxlaw-2816	588	4	1193	1193	NUM
taxlaw-2816	588	5	,	,	PUNCT
taxlaw-2816	588	6	1218	1218	NUM
taxlaw-2816	588	7	(	(	PUNCT
taxlaw-2816	588	8	2004	2004	NUM
taxlaw-2816	588	9	)	)	PUNCT
taxlaw-2816	589	1	(	(	PUNCT
taxlaw-2816	589	2	quoting	quote	VERB
taxlaw-2816	589	3	44	44	NUM
taxlaw-2816	589	4	cong	cong	NOUN
taxlaw-2816	589	5	.	.	PUNCT
taxlaw-2816	590	1	rec	rec	PROPN
taxlaw-2816	590	2	.	.	PROPN
taxlaw-2816	590	3	3344	3344	NUM
taxlaw-2816	590	4	(	(	PUNCT
taxlaw-2816	590	5	1909	1909	NUM
taxlaw-2816	590	6	)	)	PUNCT
taxlaw-2816	590	7	(	(	PUNCT
taxlaw-2816	590	8	statement	statement	NOUN
taxlaw-2816	590	9	of	of	ADP
taxlaw-2816	590	10	president	president	PROPN
taxlaw-2816	590	11	taft	taft	PROPN
taxlaw-2816	590	12	)	)	PUNCT
taxlaw-2816	590	13	)	)	PUNCT
taxlaw-2816	590	14	.	.	PUNCT
taxlaw-2816	591	1	143	143	NUM
taxlaw-2816	591	2	see	see	VERB
taxlaw-2816	591	3	avi	avi	NOUN
taxlaw-2816	591	4	-	-	PUNCT
taxlaw-2816	591	5	yonah	yonah	ADJ
taxlaw-2816	591	6	,	,	PUNCT
taxlaw-2816	591	7	supra	supra	PROPN
taxlaw-2816	591	8	note	note	NOUN
taxlaw-2816	591	9	142	142	NUM
taxlaw-2816	591	10	,	,	PUNCT
taxlaw-2816	591	11	at	at	ADP
taxlaw-2816	591	12	1205–06	1205–06	PROPN
taxlaw-2816	591	13	(	(	PUNCT
taxlaw-2816	591	14	“	"	PUNCT
taxlaw-2816	591	15	the	the	DET
taxlaw-2816	591	16	[	[	X
taxlaw-2816	591	17	corporate	corporate	ADJ
taxlaw-2816	591	18	income	income	NOUN
taxlaw-2816	591	19	]	]	PUNCT
taxlaw-2816	591	20	tax	tax	NOUN
taxlaw-2816	591	21	is	be	AUX
taxlaw-2816	591	22	conceived	conceive	VERB
taxlaw-2816	591	23	as	as	ADP
taxlaw-2816	591	24	a	a	DET
taxlaw-2816	591	25	payment	payment	NOUN
taxlaw-2816	591	26	in	in	ADP
taxlaw-2816	591	27	return	return	NOUN
taxlaw-2816	591	28	for	for	ADP
taxlaw-2816	591	29	the	the	DET
taxlaw-2816	591	30	benefits	benefit	NOUN
taxlaw-2816	591	31	of	of	ADP
taxlaw-2816	591	32	incorporation	incorporation	NOUN
taxlaw-2816	591	33	,	,	PUNCT
taxlaw-2816	591	34	such	such	ADJ
taxlaw-2816	591	35	as	as	ADP
taxlaw-2816	591	36	limited	limited	ADJ
taxlaw-2816	591	37	liability	liability	NOUN
taxlaw-2816	591	38	.	.	PUNCT
taxlaw-2816	591	39	”	"	PUNCT
taxlaw-2816	591	40	)	)	PUNCT
taxlaw-2816	591	41	.	.	PUNCT
taxlaw-2816	592	1	144	144	NUM
taxlaw-2816	592	2	steven	steven	PROPN
taxlaw-2816	592	3	a.	a.	PROPN
taxlaw-2816	592	4	bank	bank	PROPN
taxlaw-2816	592	5	,	,	PUNCT
taxlaw-2816	592	6	entity	entity	NOUN
taxlaw-2816	592	7	theory	theory	NOUN
taxlaw-2816	592	8	as	as	ADP
taxlaw-2816	592	9	myth	myth	NOUN
taxlaw-2816	592	10	in	in	ADP
taxlaw-2816	592	11	the	the	DET
taxlaw-2816	592	12	origins	origin	NOUN
taxlaw-2816	592	13	of	of	ADP
taxlaw-2816	592	14	the	the	DET
taxlaw-2816	592	15	corporate	corporate	ADJ
taxlaw-2816	592	16	income	income	NOUN
taxlaw-2816	592	17	tax	tax	NOUN
taxlaw-2816	592	18	,	,	PUNCT
taxlaw-2816	592	19	43	43	NUM
taxlaw-2816	592	20	wm	wm	PROPN
taxlaw-2816	592	21	.	.	PROPN
taxlaw-2816	592	22	&	&	CCONJ
taxlaw-2816	592	23	mary	mary	PROPN
taxlaw-2816	592	24	l.	l.	PROPN
taxlaw-2816	592	25	rev	rev	PROPN
taxlaw-2816	592	26	.	.	PROPN
taxlaw-2816	592	27	447	447	NUM
taxlaw-2816	592	28	,	,	PUNCT
taxlaw-2816	592	29	450–52	450–52	NUM
taxlaw-2816	592	30	(	(	PUNCT
taxlaw-2816	592	31	2001	2001	NUM
taxlaw-2816	592	32	)	)	PUNCT
taxlaw-2816	592	33	(	(	PUNCT
taxlaw-2816	592	34	“	"	PUNCT
taxlaw-2816	592	35	[	[	X
taxlaw-2816	592	36	t]he	t]he	ADV
taxlaw-2816	592	37	corporate	corporate	ADJ
taxlaw-2816	592	38	income	income	NOUN
taxlaw-2816	592	39	tax	tax	NOUN
taxlaw-2816	592	40	was	be	AUX
taxlaw-2816	592	41	originally	originally	ADV
taxlaw-2816	592	42	adopted	adopt	VERB
taxlaw-2816	592	43	as	as	ADP
taxlaw-2816	592	44	a	a	DET
taxlaw-2816	592	45	substitute	substitute	NOUN
taxlaw-2816	592	46	or	or	CCONJ
taxlaw-2816	592	47	‘	'	PUNCT
taxlaw-2816	592	48	proxy	proxy	NOUN
taxlaw-2816	592	49	’	'	PUNCT
taxlaw-2816	592	50	for	for	ADP
taxlaw-2816	592	51	taxing	tax	VERB
taxlaw-2816	592	52	corporate	corporate	ADJ
taxlaw-2816	592	53	shareholders	shareholder	NOUN
taxlaw-2816	592	54	directly	directly	ADV
taxlaw-2816	592	55	.	.	PUNCT
taxlaw-2816	592	56	”	"	PUNCT
taxlaw-2816	592	57	)	)	PUNCT
taxlaw-2816	592	58	.	.	PUNCT
taxlaw-2816	593	1	president	president	PROPN
taxlaw-2816	593	2	taft	taft	PROPN
taxlaw-2816	593	3	’s	’s	PART
taxlaw-2816	593	4	statement	statement	NOUN
taxlaw-2816	593	5	to	to	ADP
taxlaw-2816	593	6	congress	congress	PROPN
taxlaw-2816	593	7	in	in	ADP
taxlaw-2816	593	8	support	support	NOUN
taxlaw-2816	593	9	of	of	ADP
taxlaw-2816	593	10	the	the	DET
taxlaw-2816	593	11	1909	1909	NUM
taxlaw-2816	593	12	corporate	corporate	ADJ
taxlaw-2816	593	13	income	income	NOUN
taxlaw-2816	593	14	tax	tax	NOUN
taxlaw-2816	593	15	also	also	ADV
taxlaw-2816	593	16	mentioned	mention	VERB
taxlaw-2816	593	17	the	the	DET
taxlaw-2816	593	18	administrative	administrative	ADJ
taxlaw-2816	593	19	benefit	benefit	NOUN
taxlaw-2816	593	20	of	of	ADP
taxlaw-2816	593	21	collecting	collect	VERB
taxlaw-2816	593	22	tax	tax	NOUN
taxlaw-2816	593	23	from	from	ADP
taxlaw-2816	593	24	the	the	DET
taxlaw-2816	593	25	corporation	corporation	NOUN
taxlaw-2816	593	26	rather	rather	ADV
taxlaw-2816	593	27	than	than	ADP
taxlaw-2816	593	28	from	from	ADP
taxlaw-2816	593	29	individual	individual	ADJ
taxlaw-2816	593	30	shareholders	shareholder	NOUN
taxlaw-2816	593	31	as	as	ADP
taxlaw-2816	593	32	a	a	DET
taxlaw-2816	593	33	reason	reason	NOUN
taxlaw-2816	593	34	to	to	PART
taxlaw-2816	593	35	enact	enact	VERB
taxlaw-2816	593	36	the	the	DET
taxlaw-2816	593	37	corporate	corporate	ADJ
taxlaw-2816	593	38	income	income	NOUN
taxlaw-2816	593	39	tax	tax	NOUN
taxlaw-2816	593	40	:	:	PUNCT
taxlaw-2816	593	41	“	"	PUNCT
taxlaw-2816	593	42	[	[	X
taxlaw-2816	593	43	the	the	DET
taxlaw-2816	593	44	corporate	corporate	ADJ
taxlaw-2816	593	45	income	income	NOUN
taxlaw-2816	593	46	tax	tax	NOUN
taxlaw-2816	593	47	]	]	PUNCT
taxlaw-2816	593	48	imposes	impose	VERB
taxlaw-2816	593	49	a	a	DET
taxlaw-2816	593	50	burden	burden	NOUN
taxlaw-2816	593	51	at	at	ADP
taxlaw-2816	593	52	the	the	DET
taxlaw-2816	593	53	source	source	NOUN
taxlaw-2816	593	54	of	of	ADP
taxlaw-2816	593	55	the	the	DET
taxlaw-2816	593	56	income	income	NOUN
taxlaw-2816	593	57	at	at	ADP
taxlaw-2816	593	58	a	a	DET
taxlaw-2816	593	59	time	time	NOUN
taxlaw-2816	593	60	when	when	SCONJ
taxlaw-2816	593	61	the	the	DET
taxlaw-2816	593	62	corporation	corporation	NOUN
taxlaw-2816	593	63	is	be	AUX
taxlaw-2816	593	64	well	well	ADV
taxlaw-2816	593	65	able	able	ADJ
taxlaw-2816	593	66	to	to	PART
taxlaw-2816	593	67	pay	pay	VERB
taxlaw-2816	593	68	and	and	CCONJ
taxlaw-2816	593	69	when	when	SCONJ
taxlaw-2816	593	70	collection	collection	NOUN
taxlaw-2816	593	71	is	be	AUX
taxlaw-2816	593	72	easy	easy	ADJ
taxlaw-2816	593	73	.	.	PUNCT
taxlaw-2816	593	74	”	"	PUNCT
taxlaw-2816	594	1	44	44	NUM
taxlaw-2816	594	2	cong	cong	NOUN
taxlaw-2816	594	3	.	.	PUNCT
taxlaw-2816	595	1	rec	rec	PROPN
taxlaw-2816	595	2	.	.	PROPN
taxlaw-2816	595	3	3344	3344	NUM
taxlaw-2816	595	4	(	(	PUNCT
taxlaw-2816	595	5	1909	1909	NUM
taxlaw-2816	595	6	)	)	PUNCT
taxlaw-2816	595	7	(	(	PUNCT
taxlaw-2816	595	8	statement	statement	NOUN
taxlaw-2816	595	9	of	of	ADP
taxlaw-2816	595	10	president	president	PROPN
taxlaw-2816	595	11	taft	taft	PROPN
taxlaw-2816	595	12	)	)	PUNCT
taxlaw-2816	595	13	.	.	PUNCT
taxlaw-2816	596	1	145	145	NUM
taxlaw-2816	596	2	bank	bank	NOUN
taxlaw-2816	596	3	,	,	PUNCT
taxlaw-2816	596	4	supra	supra	PROPN
taxlaw-2816	596	5	note	note	PROPN
taxlaw-2816	596	6	144	144	NUM
taxlaw-2816	596	7	,	,	PUNCT
taxlaw-2816	596	8	at	at	ADP
taxlaw-2816	596	9	452	452	NUM
taxlaw-2816	596	10	.	.	SYM
taxlaw-2816	596	11	164	164	NUM
taxlaw-2816	596	12	columbia	columbia	PROPN
taxlaw-2816	596	13	journal	journal	PROPN
taxlaw-2816	596	14	of	of	ADP
taxlaw-2816	596	15	tax	tax	NOUN
taxlaw-2816	596	16	law	law	NOUN
taxlaw-2816	597	1	[	[	X
taxlaw-2816	597	2	vol	vol	NOUN
taxlaw-2816	597	3	.	.	PUNCT
taxlaw-2816	598	1	4:136	4:136	NUM
taxlaw-2816	598	2	holdings	holding	NOUN
taxlaw-2816	598	3	at	at	ADP
taxlaw-2816	598	4	all).146	all).146	PROPN
taxlaw-2816	598	5	professor	professor	NOUN
taxlaw-2816	598	6	bank	bank	NOUN
taxlaw-2816	598	7	explains	explain	VERB
taxlaw-2816	598	8	,	,	PUNCT
taxlaw-2816	598	9	“	"	PUNCT
taxlaw-2816	598	10	tax	tax	NOUN
taxlaw-2816	598	11	evasion	evasion	NOUN
taxlaw-2816	598	12	was	be	AUX
taxlaw-2816	598	13	so	so	ADV
taxlaw-2816	598	14	prevalent	prevalent	ADJ
taxlaw-2816	598	15	toward	toward	ADP
taxlaw-2816	598	16	the	the	DET
taxlaw-2816	598	17	end	end	NOUN
taxlaw-2816	598	18	of	of	ADP
taxlaw-2816	598	19	the	the	DET
taxlaw-2816	598	20	nineteenth	nineteenth	ADJ
taxlaw-2816	598	21	century	century	NOUN
taxlaw-2816	598	22	that	that	SCONJ
taxlaw-2816	598	23	it	it	PRON
taxlaw-2816	598	24	‘	'	PUNCT
taxlaw-2816	598	25	was	be	AUX
taxlaw-2816	598	26	often	often	ADV
taxlaw-2816	598	27	perpetrated	perpetrate	VERB
taxlaw-2816	598	28	openly	openly	ADV
taxlaw-2816	598	29	and	and	CCONJ
taxlaw-2816	598	30	defiantly	defiantly	ADV
taxlaw-2816	598	31	.	.	PUNCT
taxlaw-2816	599	1	’”147	’”147	VERB
taxlaw-2816	599	2	both	both	DET
taxlaw-2816	599	3	the	the	DET
taxlaw-2816	599	4	federal	federal	ADJ
taxlaw-2816	599	5	and	and	CCONJ
taxlaw-2816	599	6	state	state	NOUN
taxlaw-2816	599	7	governments	government	NOUN
taxlaw-2816	599	8	recognized	recognize	VERB
taxlaw-2816	599	9	the	the	DET
taxlaw-2816	599	10	need	need	NOUN
taxlaw-2816	599	11	to	to	PART
taxlaw-2816	599	12	collect	collect	VERB
taxlaw-2816	599	13	taxes	taxis	NOUN
taxlaw-2816	599	14	at	at	ADP
taxlaw-2816	599	15	the	the	DET
taxlaw-2816	599	16	income	income	NOUN
taxlaw-2816	599	17	source	source	NOUN
taxlaw-2816	599	18	(	(	PUNCT
taxlaw-2816	599	19	the	the	DET
taxlaw-2816	599	20	corporation	corporation	NOUN
taxlaw-2816	599	21	)	)	PUNCT
taxlaw-2816	599	22	,	,	PUNCT
taxlaw-2816	599	23	rather	rather	ADV
taxlaw-2816	599	24	than	than	ADP
taxlaw-2816	599	25	from	from	ADP
taxlaw-2816	599	26	individual	individual	ADJ
taxlaw-2816	599	27	shareholders	shareholder	NOUN
taxlaw-2816	599	28	.	.	PUNCT
taxlaw-2816	600	1	as	as	SCONJ
taxlaw-2816	600	2	stated	state	VERB
taxlaw-2816	600	3	in	in	ADP
taxlaw-2816	600	4	a	a	DET
taxlaw-2816	600	5	wisconsin	wisconsin	NOUN
taxlaw-2816	600	6	state	state	PROPN
taxlaw-2816	600	7	tax	tax	NOUN
taxlaw-2816	600	8	commissioner	commissioner	NOUN
taxlaw-2816	600	9	report	report	NOUN
taxlaw-2816	600	10	in	in	ADP
taxlaw-2816	600	11	1903	1903	NUM
taxlaw-2816	600	12	:	:	PUNCT
taxlaw-2816	600	13	the	the	DET
taxlaw-2816	600	14	wealth	wealth	NOUN
taxlaw-2816	600	15	of	of	ADP
taxlaw-2816	600	16	the	the	DET
taxlaw-2816	600	17	country	country	NOUN
taxlaw-2816	600	18	in	in	ADP
taxlaw-2816	600	19	personalty	personalty	NOUN
taxlaw-2816	600	20	consists	consist	VERB
taxlaw-2816	600	21	largely	largely	ADV
taxlaw-2816	600	22	of	of	ADP
taxlaw-2816	600	23	investments	investment	NOUN
taxlaw-2816	600	24	in	in	ADP
taxlaw-2816	600	25	corporate	corporate	ADJ
taxlaw-2816	600	26	securities	security	NOUN
taxlaw-2816	600	27	,	,	PUNCT
taxlaw-2816	600	28	stocks	stock	NOUN
taxlaw-2816	600	29	,	,	PUNCT
taxlaw-2816	600	30	and	and	CCONJ
taxlaw-2816	600	31	bonds	bond	NOUN
taxlaw-2816	600	32	in	in	ADP
taxlaw-2816	600	33	railroad	railroad	NOUN
taxlaw-2816	600	34	and	and	CCONJ
taxlaw-2816	600	35	other	other	ADJ
taxlaw-2816	600	36	corporations	corporation	NOUN
taxlaw-2816	600	37	which	which	PRON
taxlaw-2816	600	38	are	be	AUX
taxlaw-2816	600	39	not	not	PART
taxlaw-2816	600	40	and	and	CCONJ
taxlaw-2816	600	41	can	can	AUX
taxlaw-2816	600	42	not	not	PART
taxlaw-2816	600	43	be	be	AUX
taxlaw-2816	600	44	reached	reach	VERB
taxlaw-2816	600	45	for	for	ADP
taxlaw-2816	600	46	taxation	taxation	NOUN
taxlaw-2816	600	47	to	to	ADP
taxlaw-2816	600	48	the	the	DET
taxlaw-2816	600	49	holders	holder	NOUN
taxlaw-2816	600	50	by	by	ADP
taxlaw-2816	600	51	the	the	DET
taxlaw-2816	600	52	severest	severe	ADJ
taxlaw-2816	600	53	and	and	CCONJ
taxlaw-2816	600	54	most	most	ADV
taxlaw-2816	600	55	inquisitorial	inquisitorial	ADJ
taxlaw-2816	600	56	laws	law	NOUN
taxlaw-2816	600	57	.	.	PUNCT
taxlaw-2816	601	1	the	the	DET
taxlaw-2816	601	2	taxation	taxation	NOUN
taxlaw-2816	601	3	of	of	ADP
taxlaw-2816	601	4	corporations	corporation	NOUN
taxlaw-2816	601	5	as	as	ADP
taxlaw-2816	601	6	legal	legal	ADJ
taxlaw-2816	601	7	entities	entity	NOUN
taxlaw-2816	601	8	is	be	AUX
taxlaw-2816	601	9	the	the	DET
taxlaw-2816	601	10	only	only	ADJ
taxlaw-2816	601	11	recourse.148	recourse.148	NOUN
taxlaw-2816	601	12	thus	thus	ADV
taxlaw-2816	601	13	,	,	PUNCT
taxlaw-2816	601	14	the	the	DET
taxlaw-2816	601	15	purpose	purpose	NOUN
taxlaw-2816	601	16	of	of	ADP
taxlaw-2816	601	17	the	the	DET
taxlaw-2816	601	18	corporate	corporate	ADJ
taxlaw-2816	601	19	income	income	NOUN
taxlaw-2816	601	20	tax	tax	NOUN
taxlaw-2816	601	21	was	be	AUX
taxlaw-2816	601	22	to	to	PART
taxlaw-2816	601	23	facilitate	facilitate	VERB
taxlaw-2816	601	24	collection	collection	NOUN
taxlaw-2816	601	25	of	of	ADP
taxlaw-2816	601	26	taxes	taxis	NOUN
taxlaw-2816	601	27	that	that	PRON
taxlaw-2816	601	28	shareholders	shareholder	NOUN
taxlaw-2816	601	29	were	be	AUX
taxlaw-2816	601	30	otherwise	otherwise	ADV
taxlaw-2816	601	31	failing	fail	VERB
taxlaw-2816	601	32	to	to	PART
taxlaw-2816	601	33	pay	pay	VERB
taxlaw-2816	601	34	.	.	PUNCT
taxlaw-2816	602	1	under	under	ADP
taxlaw-2816	602	2	a	a	DET
taxlaw-2816	602	3	third	third	ADJ
taxlaw-2816	602	4	theory	theory	NOUN
taxlaw-2816	602	5	,	,	PUNCT
taxlaw-2816	602	6	the	the	DET
taxlaw-2816	602	7	corporate	corporate	ADJ
taxlaw-2816	602	8	income	income	NOUN
taxlaw-2816	602	9	tax	tax	NOUN
taxlaw-2816	602	10	originated	originate	VERB
taxlaw-2816	602	11	as	as	ADP
taxlaw-2816	602	12	a	a	DET
taxlaw-2816	602	13	means	means	NOUN
taxlaw-2816	602	14	of	of	ADP
taxlaw-2816	602	15	checking	check	VERB
taxlaw-2816	602	16	the	the	DET
taxlaw-2816	602	17	expansion	expansion	NOUN
taxlaw-2816	602	18	of	of	ADP
taxlaw-2816	602	19	corporate	corporate	ADJ
taxlaw-2816	602	20	power	power	NOUN
taxlaw-2816	602	21	.	.	PUNCT
taxlaw-2816	603	1	according	accord	VERB
taxlaw-2816	603	2	to	to	ADP
taxlaw-2816	603	3	the	the	DET
taxlaw-2816	603	4	proponents	proponent	NOUN
taxlaw-2816	603	5	of	of	ADP
taxlaw-2816	603	6	this	this	DET
taxlaw-2816	603	7	theory	theory	NOUN
taxlaw-2816	603	8	,	,	PUNCT
taxlaw-2816	603	9	the	the	DET
taxlaw-2816	603	10	corporate	corporate	ADJ
taxlaw-2816	603	11	income	income	NOUN
taxlaw-2816	603	12	tax	tax	NOUN
taxlaw-2816	603	13	serves	serve	VERB
taxlaw-2816	603	14	as	as	ADP
taxlaw-2816	603	15	“	"	PUNCT
taxlaw-2816	603	16	a	a	DET
taxlaw-2816	603	17	regulatory	regulatory	ADJ
taxlaw-2816	603	18	tool	tool	NOUN
taxlaw-2816	603	19	to	to	PART
taxlaw-2816	603	20	publicize	publicize	VERB
taxlaw-2816	603	21	and	and	CCONJ
taxlaw-2816	603	22	control	control	VERB
taxlaw-2816	603	23	the	the	DET
taxlaw-2816	603	24	wealth	wealth	NOUN
taxlaw-2816	603	25	and	and	CCONJ
taxlaw-2816	603	26	power	power	NOUN
taxlaw-2816	603	27	of	of	ADP
taxlaw-2816	603	28	corporate	corporate	ADJ
taxlaw-2816	603	29	managers	manager	NOUN
taxlaw-2816	603	30	and	and	CCONJ
taxlaw-2816	603	31	owners	owner	NOUN
taxlaw-2816	603	32	.	.	PUNCT
taxlaw-2816	604	1	”149	”149	VERB
taxlaw-2816	604	2	this	this	DET
taxlaw-2816	604	3	theory	theory	NOUN
taxlaw-2816	604	4	has	have	AUX
taxlaw-2816	604	5	been	be	AUX
taxlaw-2816	604	6	espoused	espouse	VERB
taxlaw-2816	604	7	by	by	ADP
taxlaw-2816	604	8	professor	professor	NOUN
taxlaw-2816	604	9	reuven	reuven	VERB
taxlaw-2816	604	10	avi	avi	PROPN
taxlaw-2816	604	11	-	-	PUNCT
taxlaw-2816	604	12	yonah	yonah	NOUN
taxlaw-2816	604	13	,	,	PUNCT
taxlaw-2816	604	14	who	who	PRON
taxlaw-2816	604	15	points	point	VERB
taxlaw-2816	604	16	out	out	ADP
taxlaw-2816	604	17	that	that	SCONJ
taxlaw-2816	604	18	:	:	PUNCT
taxlaw-2816	605	1	[	[	X
taxlaw-2816	605	2	corporate	corporate	ADJ
taxlaw-2816	605	3	]	]	X
taxlaw-2816	605	4	resources	resource	NOUN
taxlaw-2816	605	5	are	be	AUX
taxlaw-2816	605	6	managed	manage	VERB
taxlaw-2816	605	7	by	by	ADP
taxlaw-2816	605	8	individual	individual	ADJ
taxlaw-2816	605	9	corporate	corporate	ADJ
taxlaw-2816	605	10	managers	manager	NOUN
taxlaw-2816	605	11	,	,	PUNCT
taxlaw-2816	605	12	and	and	CCONJ
taxlaw-2816	605	13	their	their	PRON
taxlaw-2816	605	14	control	control	NOUN
taxlaw-2816	605	15	over	over	ADP
taxlaw-2816	605	16	such	such	ADJ
taxlaw-2816	605	17	resources	resource	NOUN
taxlaw-2816	605	18	gives	give	VERB
taxlaw-2816	605	19	them	they	PRON
taxlaw-2816	605	20	significant	significant	ADJ
taxlaw-2816	605	21	economic	economic	ADJ
taxlaw-2816	605	22	,	,	PUNCT
taxlaw-2816	605	23	social	social	ADJ
taxlaw-2816	605	24	,	,	PUNCT
taxlaw-2816	605	25	and	and	CCONJ
taxlaw-2816	605	26	political	political	ADJ
taxlaw-2816	605	27	power	power	NOUN
taxlaw-2816	605	28	.	.	PUNCT
taxlaw-2816	606	1	in	in	ADP
taxlaw-2816	606	2	that	that	DET
taxlaw-2816	606	3	sense	sense	NOUN
taxlaw-2816	606	4	,	,	PUNCT
taxlaw-2816	606	5	imposing	impose	VERB
taxlaw-2816	606	6	a	a	DET
taxlaw-2816	606	7	corporate	corporate	ADJ
taxlaw-2816	606	8	tax	tax	NOUN
taxlaw-2816	606	9	that	that	PRON
taxlaw-2816	606	10	reduces	reduce	VERB
taxlaw-2816	606	11	the	the	DET
taxlaw-2816	606	12	economic	economic	ADJ
taxlaw-2816	606	13	resources	resource	NOUN
taxlaw-2816	606	14	available	available	ADJ
taxlaw-2816	606	15	to	to	ADP
taxlaw-2816	606	16	corporate	corporate	ADJ
taxlaw-2816	606	17	managers	manager	NOUN
taxlaw-2816	606	18	also	also	ADV
taxlaw-2816	606	19	reduces	reduce	VERB
taxlaw-2816	606	20	the	the	DET
taxlaw-2816	606	21	power	power	NOUN
taxlaw-2816	606	22	of	of	ADP
taxlaw-2816	606	23	corporate	corporate	ADJ
taxlaw-2816	606	24	management.150	management.150	NOUN
taxlaw-2816	606	25	professor	professor	NOUN
taxlaw-2816	606	26	avi	avi	NOUN
taxlaw-2816	606	27	-	-	PUNCT
taxlaw-2816	606	28	yonah	yonah	PROPN
taxlaw-2816	606	29	provides	provide	VERB
taxlaw-2816	606	30	a	a	DET
taxlaw-2816	606	31	detailed	detailed	ADJ
taxlaw-2816	606	32	historical	historical	ADJ
taxlaw-2816	606	33	account	account	NOUN
taxlaw-2816	606	34	of	of	ADP
taxlaw-2816	606	35	the	the	DET
taxlaw-2816	606	36	enactment	enactment	NOUN
taxlaw-2816	606	37	of	of	ADP
taxlaw-2816	606	38	the	the	DET
taxlaw-2816	606	39	federal	federal	ADJ
taxlaw-2816	606	40	corporate	corporate	ADJ
taxlaw-2816	606	41	income	income	NOUN
taxlaw-2816	606	42	tax	tax	NOUN
taxlaw-2816	606	43	in	in	ADP
taxlaw-2816	606	44	1909	1909	NUM
taxlaw-2816	606	45	.	.	PUNCT
taxlaw-2816	607	1	in	in	ADP
taxlaw-2816	607	2	recounting	recount	VERB
taxlaw-2816	607	3	that	that	DET
taxlaw-2816	607	4	history	history	NOUN
taxlaw-2816	607	5	,	,	PUNCT
taxlaw-2816	607	6	he	he	PRON
taxlaw-2816	607	7	quotes	quote	VERB
taxlaw-2816	607	8	at	at	ADP
taxlaw-2816	607	9	length	length	NOUN
taxlaw-2816	607	10	the	the	DET
taxlaw-2816	607	11	rationale	rationale	NOUN
taxlaw-2816	607	12	given	give	VERB
taxlaw-2816	607	13	by	by	ADP
taxlaw-2816	607	14	president	president	PROPN
taxlaw-2816	607	15	taft	taft	PROPN
taxlaw-2816	607	16	for	for	ADP
taxlaw-2816	607	17	his	his	PRON
taxlaw-2816	607	18	support	support	NOUN
taxlaw-2816	607	19	of	of	ADP
taxlaw-2816	607	20	the	the	DET
taxlaw-2816	607	21	tax	tax	NOUN
taxlaw-2816	607	22	:	:	PUNCT
taxlaw-2816	607	23	another	another	DET
taxlaw-2816	607	24	merit	merit	NOUN
taxlaw-2816	607	25	of	of	ADP
taxlaw-2816	607	26	this	this	DET
taxlaw-2816	607	27	tax	tax	NOUN
taxlaw-2816	607	28	is	be	AUX
taxlaw-2816	607	29	the	the	DET
taxlaw-2816	607	30	federal	federal	ADJ
taxlaw-2816	607	31	supervision	supervision	NOUN
taxlaw-2816	607	32	which	which	PRON
taxlaw-2816	607	33	must	must	AUX
taxlaw-2816	607	34	be	be	AUX
taxlaw-2816	607	35	exercised	exercise	VERB
taxlaw-2816	607	36	in	in	ADP
taxlaw-2816	607	37	order	order	NOUN
taxlaw-2816	607	38	to	to	PART
taxlaw-2816	607	39	make	make	VERB
taxlaw-2816	607	40	the	the	DET
taxlaw-2816	607	41	law	law	NOUN
taxlaw-2816	607	42	effective	effective	ADJ
taxlaw-2816	607	43	over	over	ADP
taxlaw-2816	607	44	the	the	DET
taxlaw-2816	607	45	annual	annual	ADJ
taxlaw-2816	607	46	accounts	account	NOUN
taxlaw-2816	607	47	and	and	CCONJ
taxlaw-2816	607	48	business	business	NOUN
taxlaw-2816	607	49	transactions	transaction	NOUN
taxlaw-2816	607	50	of	of	ADP
taxlaw-2816	607	51	all	all	DET
taxlaw-2816	607	52	corporations	corporation	NOUN
taxlaw-2816	607	53	.	.	PUNCT
taxlaw-2816	608	1	while	while	SCONJ
taxlaw-2816	608	2	the	the	DET
taxlaw-2816	608	3	146	146	NUM
taxlaw-2816	608	4	see	see	VERB
taxlaw-2816	608	5	i	i	PRON
taxlaw-2816	608	6	d.	d.	PROPN
taxlaw-2816	608	7	at	at	ADP
taxlaw-2816	608	8	508–15	508–15	NUM
taxlaw-2816	608	9	.	.	PUNCT
taxlaw-2816	609	1	147	147	NUM
taxlaw-2816	610	1	i	i	PRON
taxlaw-2816	610	2	d.	d.	PROPN
taxlaw-2816	610	3	at	at	ADP
taxlaw-2816	610	4	519	519	NUM
taxlaw-2816	610	5	.	.	PUNCT
taxlaw-2816	610	6	148	148	NUM
taxlaw-2816	610	7	roswell	roswell	PROPN
taxlaw-2816	610	8	c.	c.	PROPN
taxlaw-2816	610	9	mccrea	mccrea	PROPN
taxlaw-2816	610	10	,	,	PUNCT
taxlaw-2816	610	11	a	a	DET
taxlaw-2816	610	12	suggestion	suggestion	NOUN
taxlaw-2816	610	13	on	on	ADP
taxlaw-2816	610	14	the	the	DET
taxlaw-2816	610	15	taxation	taxation	NOUN
taxlaw-2816	610	16	of	of	ADP
taxlaw-2816	610	17	corporations	corporation	NOUN
taxlaw-2816	610	18	,	,	PUNCT
taxlaw-2816	610	19	19	19	NUM
taxlaw-2816	610	20	q.j	q.j	PROPN
taxlaw-2816	610	21	.	.	PROPN
taxlaw-2816	610	22	econ	econ	PROPN
taxlaw-2816	610	23	.	.	PUNCT
taxlaw-2816	611	1	498	498	NUM
taxlaw-2816	611	2	,	,	PUNCT
taxlaw-2816	611	3	499	499	NUM
taxlaw-2816	611	4	n.1	n.1	NOUN
taxlaw-2816	611	5	(	(	PUNCT
taxlaw-2816	611	6	1905	1905	NUM
taxlaw-2816	611	7	)	)	PUNCT
taxlaw-2816	611	8	(	(	PUNCT
taxlaw-2816	611	9	quoting	quote	VERB
taxlaw-2816	611	10	a	a	DET
taxlaw-2816	611	11	representative	representative	NOUN
taxlaw-2816	611	12	of	of	ADP
taxlaw-2816	611	13	the	the	DET
taxlaw-2816	611	14	wisconsin	wisconsin	PROPN
taxlaw-2816	611	15	state	state	PROPN
taxlaw-2816	611	16	tax	tax	PROPN
taxlaw-2816	611	17	commission	commission	PROPN
taxlaw-2816	611	18	(	(	PUNCT
taxlaw-2816	611	19	1903	1903	NUM
taxlaw-2816	611	20	)	)	PUNCT
taxlaw-2816	611	21	)	)	PUNCT
taxlaw-2816	611	22	.	.	PUNCT
taxlaw-2816	612	1	149	149	NUM
taxlaw-2816	612	2	ajay	ajay	PROPN
taxlaw-2816	612	3	mehrotra	mehrotra	PROPN
taxlaw-2816	612	4	,	,	PUNCT
taxlaw-2816	612	5	the	the	DET
taxlaw-2816	612	6	public	public	ADJ
taxlaw-2816	612	7	control	control	NOUN
taxlaw-2816	612	8	of	of	ADP
taxlaw-2816	612	9	corporate	corporate	ADJ
taxlaw-2816	612	10	power	power	NOUN
taxlaw-2816	612	11	:	:	PUNCT
taxlaw-2816	612	12	revisiting	revisit	VERB
taxlaw-2816	612	13	the	the	DET
taxlaw-2816	612	14	1909	1909	NUM
taxlaw-2816	612	15	corporate	corporate	ADJ
taxlaw-2816	612	16	tax	tax	NOUN
taxlaw-2816	612	17	from	from	ADP
taxlaw-2816	612	18	a	a	DET
taxlaw-2816	612	19	comparative	comparative	ADJ
taxlaw-2816	612	20	perspective	perspective	NOUN
taxlaw-2816	612	21	,	,	PUNCT
taxlaw-2816	612	22	11	11	NUM
taxlaw-2816	612	23	theoretical	theoretical	ADJ
taxlaw-2816	612	24	inquiries	inquiry	NOUN
taxlaw-2816	612	25	in	in	ADP
taxlaw-2816	612	26	l.	l.	PROPN
taxlaw-2816	612	27	492	492	NUM
taxlaw-2816	612	28	,	,	PUNCT
taxlaw-2816	612	29	494	494	NUM
taxlaw-2816	612	30	(	(	PUNCT
taxlaw-2816	612	31	2010	2010	NUM
taxlaw-2816	612	32	)	)	PUNCT
taxlaw-2816	612	33	.	.	PUNCT
taxlaw-2816	613	1	see	see	VERB
taxlaw-2816	613	2	also	also	ADV
taxlaw-2816	613	3	kornhauser	kornhauser	PROPN
taxlaw-2816	613	4	,	,	PUNCT
taxlaw-2816	613	5	supra	supra	PROPN
taxlaw-2816	613	6	note	note	PROPN
taxlaw-2816	613	7	139	139	NUM
taxlaw-2816	613	8	(	(	PUNCT
taxlaw-2816	613	9	arguing	argue	VERB
taxlaw-2816	613	10	that	that	SCONJ
taxlaw-2816	613	11	the	the	DET
taxlaw-2816	613	12	corporate	corporate	ADJ
taxlaw-2816	613	13	excise	excise	NOUN
taxlaw-2816	613	14	tax	tax	NOUN
taxlaw-2816	613	15	of	of	ADP
taxlaw-2816	613	16	1909	1909	NUM
taxlaw-2816	613	17	constituted	constitute	VERB
taxlaw-2816	613	18	an	an	DET
taxlaw-2816	613	19	attempt	attempt	NOUN
taxlaw-2816	613	20	to	to	PART
taxlaw-2816	613	21	regulate	regulate	VERB
taxlaw-2816	613	22	corporations	corporation	NOUN
taxlaw-2816	613	23	)	)	PUNCT
taxlaw-2816	613	24	.	.	PUNCT
taxlaw-2816	614	1	150	150	NUM
taxlaw-2816	614	2	avi	avi	NOUN
taxlaw-2816	614	3	-	-	PUNCT
taxlaw-2816	614	4	yonah	yonah	ADJ
taxlaw-2816	614	5	,	,	PUNCT
taxlaw-2816	614	6	supra	supra	PROPN
taxlaw-2816	614	7	note	note	NOUN
taxlaw-2816	614	8	142	142	NUM
taxlaw-2816	614	9	,	,	PUNCT
taxlaw-2816	614	10	at	at	ADP
taxlaw-2816	614	11	1211	1211	NUM
taxlaw-2816	614	12	.	.	PUNCT
taxlaw-2816	615	1	interestingly	interestingly	ADV
taxlaw-2816	615	2	,	,	PUNCT
taxlaw-2816	615	3	professor	professor	NOUN
taxlaw-2816	615	4	bank	bank	NOUN
taxlaw-2816	615	5	has	have	AUX
taxlaw-2816	615	6	argued	argue	VERB
taxlaw-2816	615	7	that	that	SCONJ
taxlaw-2816	615	8	corporate	corporate	ADJ
taxlaw-2816	615	9	management	management	NOUN
taxlaw-2816	615	10	has	have	AUX
taxlaw-2816	615	11	essentially	essentially	ADV
taxlaw-2816	615	12	acquiesced	acquiesce	VERB
taxlaw-2816	615	13	in	in	ADP
taxlaw-2816	615	14	corporate	corporate	ADJ
taxlaw-2816	615	15	taxation	taxation	NOUN
taxlaw-2816	615	16	because	because	SCONJ
taxlaw-2816	615	17	the	the	DET
taxlaw-2816	615	18	resulting	result	VERB
taxlaw-2816	615	19	double	double	ADJ
taxlaw-2816	615	20	taxation	taxation	NOUN
taxlaw-2816	615	21	“	"	PUNCT
taxlaw-2816	615	22	helps	help	VERB
taxlaw-2816	615	23	persuade	persuade	VERB
taxlaw-2816	615	24	shareholders	shareholder	NOUN
taxlaw-2816	615	25	to	to	PART
taxlaw-2816	615	26	allow	allow	VERB
taxlaw-2816	615	27	managers	manager	NOUN
taxlaw-2816	615	28	to	to	PART
taxlaw-2816	615	29	retain	retain	VERB
taxlaw-2816	615	30	earnings	earning	NOUN
taxlaw-2816	615	31	and	and	CCONJ
taxlaw-2816	615	32	invest	invest	VERB
taxlaw-2816	615	33	them	they	PRON
taxlaw-2816	615	34	free	free	ADJ
taxlaw-2816	615	35	of	of	ADP
taxlaw-2816	615	36	substantial	substantial	ADJ
taxlaw-2816	615	37	monitoring	monitoring	NOUN
taxlaw-2816	615	38	.	.	PUNCT
taxlaw-2816	615	39	”	"	PUNCT
taxlaw-2816	616	1	bank	bank	PROPN
taxlaw-2816	616	2	,	,	PUNCT
taxlaw-2816	616	3	supra	supra	PROPN
taxlaw-2816	616	4	note	note	PROPN
taxlaw-2816	616	5	144	144	NUM
taxlaw-2816	616	6	,	,	PUNCT
taxlaw-2816	616	7	at	at	ADP
taxlaw-2816	616	8	535	535	NUM
taxlaw-2816	616	9	.	.	PUNCT
taxlaw-2816	617	1	2013	2013	NUM
taxlaw-2816	617	2	]	]	PUNCT
taxlaw-2816	617	3	sales	sale	NOUN
taxlaw-2816	617	4	tax	tax	NOUN
taxlaw-2816	617	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	617	6	165	165	NUM
taxlaw-2816	617	7	faculty	faculty	NOUN
taxlaw-2816	617	8	of	of	ADP
taxlaw-2816	617	9	assuming	assume	VERB
taxlaw-2816	617	10	a	a	DET
taxlaw-2816	617	11	corporate	corporate	ADJ
taxlaw-2816	617	12	form	form	NOUN
taxlaw-2816	617	13	has	have	AUX
taxlaw-2816	617	14	been	be	AUX
taxlaw-2816	617	15	of	of	ADP
taxlaw-2816	617	16	the	the	DET
taxlaw-2816	617	17	utmost	utmost	ADJ
taxlaw-2816	617	18	utility	utility	NOUN
taxlaw-2816	617	19	in	in	ADP
taxlaw-2816	617	20	the	the	DET
taxlaw-2816	617	21	business	business	NOUN
taxlaw-2816	617	22	world	world	NOUN
taxlaw-2816	617	23	,	,	PUNCT
taxlaw-2816	617	24	it	it	PRON
taxlaw-2816	617	25	is	be	AUX
taxlaw-2816	617	26	also	also	ADV
taxlaw-2816	617	27	true	true	ADJ
taxlaw-2816	617	28	that	that	SCONJ
taxlaw-2816	617	29	substantially	substantially	ADV
taxlaw-2816	617	30	all	all	PRON
taxlaw-2816	617	31	of	of	ADP
taxlaw-2816	617	32	the	the	DET
taxlaw-2816	617	33	abuses	abuse	NOUN
taxlaw-2816	617	34	and	and	CCONJ
taxlaw-2816	617	35	all	all	PRON
taxlaw-2816	617	36	of	of	ADP
taxlaw-2816	617	37	the	the	DET
taxlaw-2816	617	38	evils	evil	NOUN
taxlaw-2816	617	39	which	which	PRON
taxlaw-2816	617	40	have	have	AUX
taxlaw-2816	617	41	aroused	arouse	VERB
taxlaw-2816	617	42	the	the	DET
taxlaw-2816	617	43	public	public	NOUN
taxlaw-2816	617	44	to	to	ADP
taxlaw-2816	617	45	the	the	DET
taxlaw-2816	617	46	necessity	necessity	NOUN
taxlaw-2816	617	47	of	of	ADP
taxlaw-2816	617	48	reform	reform	NOUN
taxlaw-2816	617	49	were	be	AUX
taxlaw-2816	617	50	made	make	VERB
taxlaw-2816	617	51	possible	possible	ADJ
taxlaw-2816	617	52	by	by	ADP
taxlaw-2816	617	53	the	the	DET
taxlaw-2816	617	54	use	use	NOUN
taxlaw-2816	617	55	of	of	ADP
taxlaw-2816	617	56	this	this	DET
taxlaw-2816	617	57	very	very	ADJ
taxlaw-2816	617	58	faculty	faculty	NOUN
taxlaw-2816	617	59	.	.	PUNCT
taxlaw-2816	618	1	if	if	SCONJ
taxlaw-2816	618	2	now	now	ADV
taxlaw-2816	618	3	,	,	PUNCT
taxlaw-2816	618	4	by	by	ADP
taxlaw-2816	618	5	a	a	DET
taxlaw-2816	618	6	perfectly	perfectly	ADV
taxlaw-2816	618	7	legitimate	legitimate	ADJ
taxlaw-2816	618	8	and	and	CCONJ
taxlaw-2816	618	9	effective	effective	ADJ
taxlaw-2816	618	10	system	system	NOUN
taxlaw-2816	618	11	of	of	ADP
taxlaw-2816	618	12	taxation	taxation	NOUN
taxlaw-2816	618	13	,	,	PUNCT
taxlaw-2816	618	14	we	we	PRON
taxlaw-2816	618	15	are	be	AUX
taxlaw-2816	618	16	incidentally	incidentally	ADV
taxlaw-2816	618	17	able	able	ADJ
taxlaw-2816	618	18	to	to	PART
taxlaw-2816	618	19	possess	possess	VERB
taxlaw-2816	618	20	the	the	DET
taxlaw-2816	618	21	government	government	NOUN
taxlaw-2816	618	22	and	and	CCONJ
taxlaw-2816	618	23	the	the	DET
taxlaw-2816	618	24	stockholders	stockholder	NOUN
taxlaw-2816	618	25	and	and	CCONJ
taxlaw-2816	618	26	the	the	DET
taxlaw-2816	618	27	public	public	NOUN
taxlaw-2816	618	28	of	of	ADP
taxlaw-2816	618	29	the	the	DET
taxlaw-2816	618	30	knowledge	knowledge	NOUN
taxlaw-2816	618	31	of	of	ADP
taxlaw-2816	618	32	the	the	DET
taxlaw-2816	618	33	real	real	ADJ
taxlaw-2816	618	34	business	business	NOUN
taxlaw-2816	618	35	transactions	transaction	NOUN
taxlaw-2816	618	36	and	and	CCONJ
taxlaw-2816	618	37	the	the	DET
taxlaw-2816	618	38	gains	gain	NOUN
taxlaw-2816	618	39	and	and	CCONJ
taxlaw-2816	618	40	profits	profit	NOUN
taxlaw-2816	618	41	of	of	ADP
taxlaw-2816	618	42	every	every	DET
taxlaw-2816	618	43	corporation	corporation	NOUN
taxlaw-2816	618	44	in	in	ADP
taxlaw-2816	618	45	the	the	DET
taxlaw-2816	618	46	country	country	NOUN
taxlaw-2816	618	47	,	,	PUNCT
taxlaw-2816	618	48	we	we	PRON
taxlaw-2816	618	49	have	have	AUX
taxlaw-2816	618	50	made	make	VERB
taxlaw-2816	618	51	a	a	DET
taxlaw-2816	618	52	long	long	ADJ
taxlaw-2816	618	53	step	step	NOUN
taxlaw-2816	618	54	toward	toward	ADP
taxlaw-2816	618	55	that	that	DET
taxlaw-2816	618	56	supervisory	supervisory	ADJ
taxlaw-2816	618	57	control	control	NOUN
taxlaw-2816	618	58	of	of	ADP
taxlaw-2816	618	59	corporations	corporation	NOUN
taxlaw-2816	618	60	which	which	PRON
taxlaw-2816	618	61	may	may	AUX
taxlaw-2816	618	62	prevent	prevent	VERB
taxlaw-2816	618	63	a	a	DET
taxlaw-2816	618	64	further	further	ADJ
taxlaw-2816	618	65	abuse	abuse	NOUN
taxlaw-2816	618	66	of	of	ADP
taxlaw-2816	618	67	power.151	power.151	NOUN
taxlaw-2816	618	68	according	accord	VERB
taxlaw-2816	618	69	to	to	ADP
taxlaw-2816	618	70	professor	professor	NOUN
taxlaw-2816	618	71	avi	avi	PROPN
taxlaw-2816	618	72	-	-	PUNCT
taxlaw-2816	618	73	yonah	yonah	ADJ
taxlaw-2816	618	74	,	,	PUNCT
taxlaw-2816	618	75	the	the	DET
taxlaw-2816	618	76	corporate	corporate	ADJ
taxlaw-2816	618	77	income	income	NOUN
taxlaw-2816	618	78	tax	tax	NOUN
taxlaw-2816	618	79	was	be	AUX
taxlaw-2816	618	80	intended	intend	VERB
taxlaw-2816	618	81	to	to	PART
taxlaw-2816	618	82	“	"	PUNCT
taxlaw-2816	618	83	regulate	regulate	VERB
taxlaw-2816	618	84	management	management	NOUN
taxlaw-2816	618	85	directly	directly	ADV
taxlaw-2816	618	86	by	by	ADP
taxlaw-2816	618	87	reducing	reduce	VERB
taxlaw-2816	618	88	corporate	corporate	ADJ
taxlaw-2816	618	89	wealth	wealth	NOUN
taxlaw-2816	618	90	”	"	PUNCT
taxlaw-2816	618	91	and	and	CCONJ
taxlaw-2816	618	92	thereby	thereby	ADV
taxlaw-2816	618	93	“	"	PUNCT
taxlaw-2816	618	94	restricting	restrict	VERB
taxlaw-2816	618	95	managerial	managerial	ADJ
taxlaw-2816	618	96	power	power	NOUN
taxlaw-2816	618	97	.	.	PUNCT
taxlaw-2816	618	98	”	"	PUNCT
taxlaw-2816	619	1	152	152	NUM
taxlaw-2816	619	2	the	the	DET
taxlaw-2816	619	3	perceived	perceive	VERB
taxlaw-2816	619	4	need	need	NOUN
taxlaw-2816	619	5	to	to	PART
taxlaw-2816	619	6	restrict	restrict	VERB
taxlaw-2816	619	7	corporate	corporate	ADJ
taxlaw-2816	619	8	power	power	NOUN
taxlaw-2816	619	9	arose	arise	VERB
taxlaw-2816	619	10	because	because	SCONJ
taxlaw-2816	619	11	of	of	ADP
taxlaw-2816	619	12	the	the	DET
taxlaw-2816	619	13	unprecedented	unprecedented	ADJ
taxlaw-2816	619	14	consolidation	consolidation	NOUN
taxlaw-2816	619	15	of	of	ADP
taxlaw-2816	619	16	power	power	NOUN
taxlaw-2816	619	17	during	during	ADP
taxlaw-2816	619	18	the	the	DET
taxlaw-2816	619	19	early	early	ADJ
taxlaw-2816	619	20	years	year	NOUN
taxlaw-2816	619	21	of	of	ADP
taxlaw-2816	619	22	the	the	DET
taxlaw-2816	619	23	twentieth	twentieth	ADJ
taxlaw-2816	619	24	century	century	NOUN
taxlaw-2816	619	25	from	from	ADP
taxlaw-2816	619	26	“	"	PUNCT
taxlaw-2816	619	27	a	a	DET
taxlaw-2816	619	28	system	system	NOUN
taxlaw-2816	619	29	of	of	ADP
taxlaw-2816	619	30	owner	owner	NOUN
taxlaw-2816	619	31	/	/	SYM
taxlaw-2816	619	32	manager	manager	NOUN
taxlaw-2816	619	33	enterprises	enterprise	NOUN
taxlaw-2816	619	34	operating	operate	VERB
taxlaw-2816	619	35	in	in	ADP
taxlaw-2816	619	36	a	a	DET
taxlaw-2816	619	37	largely	largely	ADV
taxlaw-2816	619	38	unregulated	unregulated	ADJ
taxlaw-2816	619	39	competitive	competitive	ADJ
taxlaw-2816	619	40	market	market	NOUN
taxlaw-2816	619	41	to	to	ADP
taxlaw-2816	619	42	a	a	DET
taxlaw-2816	619	43	system	system	NOUN
taxlaw-2816	619	44	dominated	dominate	VERB
taxlaw-2816	619	45	by	by	ADP
taxlaw-2816	619	46	a	a	DET
taxlaw-2816	619	47	relatively	relatively	ADV
taxlaw-2816	619	48	few	few	ADJ
taxlaw-2816	619	49	large	large	ADJ
taxlaw-2816	619	50	,	,	PUNCT
taxlaw-2816	619	51	mostly	mostly	ADV
taxlaw-2816	619	52	non	non	ADJ
taxlaw-2816	619	53	-	-	ADJ
taxlaw-2816	619	54	owner	owner	ADJ
taxlaw-2816	619	55	managed	manage	VERB
taxlaw-2816	619	56	corporations	corporation	NOUN
taxlaw-2816	619	57	in	in	ADP
taxlaw-2816	619	58	a	a	DET
taxlaw-2816	619	59	regulated	regulated	ADJ
taxlaw-2816	619	60	competitive	competitive	ADJ
taxlaw-2816	619	61	market	market	NOUN
taxlaw-2816	619	62	.	.	PUNCT
taxlaw-2816	620	1	”153	”153	PROPN
taxlaw-2816	620	2	professor	professor	NOUN
taxlaw-2816	620	3	avi	avi	PROPN
taxlaw-2816	620	4	-	-	PUNCT
taxlaw-2816	620	5	yonah	yonah	PROPN
taxlaw-2816	620	6	argues	argue	VERB
taxlaw-2816	620	7	,	,	PUNCT
taxlaw-2816	620	8	“	"	PUNCT
taxlaw-2816	620	9	to	to	PART
taxlaw-2816	620	10	tax	tax	VERB
taxlaw-2816	620	11	the	the	DET
taxlaw-2816	620	12	powerful	powerful	ADJ
taxlaw-2816	620	13	trusts	trust	NOUN
taxlaw-2816	620	14	was	be	AUX
taxlaw-2816	620	15	seen	see	VERB
taxlaw-2816	620	16	as	as	ADP
taxlaw-2816	620	17	the	the	DET
taxlaw-2816	620	18	beginning	beginning	NOUN
taxlaw-2816	620	19	of	of	ADP
taxlaw-2816	620	20	a	a	DET
taxlaw-2816	620	21	federal	federal	ADJ
taxlaw-2816	620	22	power	power	NOUN
taxlaw-2816	620	23	to	to	PART
taxlaw-2816	620	24	regulate	regulate	VERB
taxlaw-2816	620	25	and	and	CCONJ
taxlaw-2816	620	26	potentially	potentially	ADV
taxlaw-2816	620	27	destroy	destroy	VERB
taxlaw-2816	620	28	them	they	PRON
taxlaw-2816	620	29	.	.	PUNCT
taxlaw-2816	621	1	”154	”154	PROPN
taxlaw-2816	621	2	finally	finally	ADV
taxlaw-2816	621	3	,	,	PUNCT
taxlaw-2816	621	4	professor	professor	NOUN
taxlaw-2816	621	5	bank	bank	NOUN
taxlaw-2816	621	6	has	have	AUX
taxlaw-2816	621	7	more	more	ADV
taxlaw-2816	621	8	recently	recently	ADV
taxlaw-2816	621	9	presented	present	VERB
taxlaw-2816	621	10	another	another	DET
taxlaw-2816	621	11	theory	theory	NOUN
taxlaw-2816	621	12	for	for	ADP
taxlaw-2816	621	13	corporate	corporate	ADJ
taxlaw-2816	621	14	taxation	taxation	NOUN
taxlaw-2816	621	15	—	—	PUNCT
taxlaw-2816	621	16	that	that	SCONJ
taxlaw-2816	621	17	the	the	DET
taxlaw-2816	621	18	corporate	corporate	ADJ
taxlaw-2816	621	19	income	income	NOUN
taxlaw-2816	621	20	tax	tax	NOUN
taxlaw-2816	621	21	originated	originate	VERB
taxlaw-2816	621	22	as	as	ADP
taxlaw-2816	621	23	a	a	DET
taxlaw-2816	621	24	means	means	NOUN
taxlaw-2816	621	25	of	of	ADP
taxlaw-2816	621	26	dealing	deal	VERB
taxlaw-2816	621	27	with	with	ADP
taxlaw-2816	621	28	the	the	DET
taxlaw-2816	621	29	threat	threat	NOUN
taxlaw-2816	621	30	to	to	ADP
taxlaw-2816	621	31	tax	tax	NOUN
taxlaw-2816	621	32	revenues	revenue	NOUN
taxlaw-2816	621	33	resulting	result	VERB
taxlaw-2816	621	34	from	from	ADP
taxlaw-2816	621	35	“	"	PUNCT
taxlaw-2816	621	36	capital	capital	NOUN
taxlaw-2816	621	37	lock	lock	NOUN
taxlaw-2816	621	38	-	-	PUNCT
taxlaw-2816	621	39	in	in	NOUN
taxlaw-2816	621	40	.	.	PUNCT
taxlaw-2816	621	41	”155	”155	PUNCT
taxlaw-2816	622	1	capital	capital	PROPN
taxlaw-2816	622	2	lock	lock	NOUN
taxlaw-2816	622	3	-	-	PUNCT
taxlaw-2816	622	4	in	in	NOUN
taxlaw-2816	622	5	refers	refer	NOUN
taxlaw-2816	622	6	to	to	ADP
taxlaw-2816	622	7	“	"	PUNCT
taxlaw-2816	622	8	the	the	DET
taxlaw-2816	622	9	corporation	corporation	NOUN
taxlaw-2816	622	10	’s	’s	PART
taxlaw-2816	622	11	ability	ability	NOUN
taxlaw-2816	622	12	to	to	PART
taxlaw-2816	622	13	commit	commit	VERB
taxlaw-2816	622	14	both	both	DET
taxlaw-2816	622	15	capital	capital	NOUN
taxlaw-2816	622	16	and	and	CCONJ
taxlaw-2816	622	17	the	the	DET
taxlaw-2816	622	18	earnings	earning	NOUN
taxlaw-2816	622	19	from	from	ADP
taxlaw-2816	622	20	capital	capital	NOUN
taxlaw-2816	622	21	to	to	ADP
taxlaw-2816	622	22	the	the	DET
taxlaw-2816	622	23	firm	firm	NOUN
taxlaw-2816	622	24	so	so	SCONJ
taxlaw-2816	622	25	that	that	SCONJ
taxlaw-2816	622	26	it	it	PRON
taxlaw-2816	622	27	may	may	AUX
taxlaw-2816	622	28	not	not	PART
taxlaw-2816	622	29	be	be	AUX
taxlaw-2816	622	30	recovered	recover	VERB
taxlaw-2816	622	31	by	by	ADP
taxlaw-2816	622	32	shareholders	shareholder	NOUN
taxlaw-2816	622	33	,	,	PUNCT
taxlaw-2816	622	34	or	or	CCONJ
taxlaw-2816	622	35	the	the	DET
taxlaw-2816	622	36	creditors	creditor	NOUN
taxlaw-2816	622	37	of	of	ADP
taxlaw-2816	622	38	shareholders	shareholder	NOUN
taxlaw-2816	622	39	,	,	PUNCT
taxlaw-2816	622	40	in	in	ADP
taxlaw-2816	622	41	the	the	DET
taxlaw-2816	622	42	absence	absence	NOUN
taxlaw-2816	622	43	of	of	ADP
taxlaw-2816	622	44	action	action	NOUN
taxlaw-2816	622	45	by	by	ADP
taxlaw-2816	622	46	the	the	DET
taxlaw-2816	622	47	firm	firm	NOUN
taxlaw-2816	622	48	’s	’s	PART
taxlaw-2816	622	49	board	board	NOUN
taxlaw-2816	622	50	of	of	ADP
taxlaw-2816	622	51	directors	director	NOUN
taxlaw-2816	622	52	.	.	PUNCT
taxlaw-2816	623	1	”156	”156	PROPN
taxlaw-2816	623	2	bank	bank	PROPN
taxlaw-2816	623	3	contends	contend	VERB
taxlaw-2816	623	4	that	that	SCONJ
taxlaw-2816	623	5	lock	lock	NOUN
taxlaw-2816	623	6	-	-	PUNCT
taxlaw-2816	623	7	in	in	NOUN
taxlaw-2816	623	8	allowed	allow	VERB
taxlaw-2816	623	9	for	for	ADP
taxlaw-2816	623	10	greater	great	ADJ
taxlaw-2816	623	11	confidence	confidence	NOUN
taxlaw-2816	623	12	in	in	ADP
taxlaw-2816	623	13	corporate	corporate	ADJ
taxlaw-2816	623	14	stability	stability	NOUN
taxlaw-2816	623	15	by	by	ADP
taxlaw-2816	623	16	preventing	prevent	VERB
taxlaw-2816	623	17	a	a	DET
taxlaw-2816	623	18	corporate	corporate	ADJ
taxlaw-2816	623	19	investor	investor	NOUN
taxlaw-2816	623	20	from	from	ADP
taxlaw-2816	623	21	“	"	PUNCT
taxlaw-2816	623	22	unilaterally	unilaterally	ADV
taxlaw-2816	623	23	151	151	NUM
taxlaw-2816	623	24	avi	avi	NOUN
taxlaw-2816	623	25	-	-	PUNCT
taxlaw-2816	623	26	yonah	yonah	ADJ
taxlaw-2816	623	27	,	,	PUNCT
taxlaw-2816	623	28	supra	supra	PROPN
taxlaw-2816	623	29	note	note	NOUN
taxlaw-2816	623	30	142	142	NUM
taxlaw-2816	623	31	,	,	PUNCT
taxlaw-2816	623	32	at	at	ADP
taxlaw-2816	623	33	1219	1219	NUM
taxlaw-2816	623	34	(	(	PUNCT
taxlaw-2816	623	35	quoting	quote	VERB
taxlaw-2816	623	36	44	44	NUM
taxlaw-2816	623	37	cong	cong	NOUN
taxlaw-2816	623	38	.	.	PUNCT
taxlaw-2816	624	1	rec	rec	PROPN
taxlaw-2816	624	2	.	.	PROPN
taxlaw-2816	624	3	3344	3344	NUM
taxlaw-2816	624	4	(	(	PUNCT
taxlaw-2816	624	5	1909	1909	NUM
taxlaw-2816	624	6	)	)	PUNCT
taxlaw-2816	624	7	(	(	PUNCT
taxlaw-2816	624	8	statement	statement	NOUN
taxlaw-2816	624	9	of	of	ADP
taxlaw-2816	624	10	president	president	PROPN
taxlaw-2816	624	11	taft	taft	PROPN
taxlaw-2816	624	12	)	)	PUNCT
taxlaw-2816	624	13	)	)	PUNCT
taxlaw-2816	624	14	.	.	PUNCT
taxlaw-2816	625	1	152	152	NUM
taxlaw-2816	626	1	i	i	PRON
taxlaw-2816	626	2	d.	d.	PROPN
taxlaw-2816	626	3	at	at	ADP
taxlaw-2816	626	4	1225	1225	NUM
taxlaw-2816	626	5	.	.	PUNCT
taxlaw-2816	627	1	153	153	NUM
taxlaw-2816	627	2	kornhauser	kornhauser	NOUN
taxlaw-2816	627	3	,	,	PUNCT
taxlaw-2816	627	4	supra	supra	PROPN
taxlaw-2816	627	5	note	note	NOUN
taxlaw-2816	627	6	139	139	NUM
taxlaw-2816	627	7	,	,	PUNCT
taxlaw-2816	627	8	at	at	ADP
taxlaw-2816	627	9	55	55	NUM
taxlaw-2816	627	10	.	.	PUNCT
taxlaw-2816	628	1	154	154	NUM
taxlaw-2816	628	2	avi	avi	PROPN
taxlaw-2816	628	3	-	-	PUNCT
taxlaw-2816	628	4	yonah	yonah	ADJ
taxlaw-2816	628	5	,	,	PUNCT
taxlaw-2816	628	6	supra	supra	PROPN
taxlaw-2816	628	7	note	note	NOUN
taxlaw-2816	628	8	142	142	NUM
taxlaw-2816	628	9	,	,	PUNCT
taxlaw-2816	628	10	at	at	ADP
taxlaw-2816	628	11	1231	1231	NUM
taxlaw-2816	628	12	.	.	PUNCT
taxlaw-2816	629	1	professor	professor	NOUN
taxlaw-2816	629	2	avi	avi	PROPN
taxlaw-2816	629	3	-	-	PUNCT
taxlaw-2816	629	4	yonah	yonah	PROPN
taxlaw-2816	629	5	goes	go	VERB
taxlaw-2816	629	6	on	on	ADP
taxlaw-2816	629	7	to	to	PART
taxlaw-2816	629	8	explain	explain	VERB
taxlaw-2816	629	9	that	that	SCONJ
taxlaw-2816	629	10	the	the	DET
taxlaw-2816	629	11	need	need	NOUN
taxlaw-2816	629	12	to	to	PART
taxlaw-2816	629	13	control	control	VERB
taxlaw-2816	629	14	corporate	corporate	ADJ
taxlaw-2816	629	15	power	power	NOUN
taxlaw-2816	629	16	persists	persist	VERB
taxlaw-2816	629	17	today	today	NOUN
taxlaw-2816	629	18	and	and	CCONJ
taxlaw-2816	629	19	“	"	PUNCT
taxlaw-2816	629	20	therefore	therefore	ADV
taxlaw-2816	629	21	that	that	SCONJ
taxlaw-2816	629	22	the	the	DET
taxlaw-2816	629	23	corporate	corporate	ADJ
taxlaw-2816	629	24	tax	tax	NOUN
taxlaw-2816	629	25	is	be	AUX
taxlaw-2816	629	26	justified	justify	VERB
taxlaw-2816	629	27	as	as	ADP
taxlaw-2816	629	28	a	a	DET
taxlaw-2816	629	29	means	means	NOUN
taxlaw-2816	629	30	to	to	PART
taxlaw-2816	629	31	control	control	VERB
taxlaw-2816	629	32	the	the	DET
taxlaw-2816	629	33	excessive	excessive	ADJ
taxlaw-2816	629	34	accumulation	accumulation	NOUN
taxlaw-2816	629	35	of	of	ADP
taxlaw-2816	629	36	power	power	NOUN
taxlaw-2816	629	37	in	in	ADP
taxlaw-2816	629	38	the	the	DET
taxlaw-2816	629	39	hands	hand	NOUN
taxlaw-2816	629	40	of	of	ADP
taxlaw-2816	629	41	corporate	corporate	ADJ
taxlaw-2816	629	42	management	management	NOUN
taxlaw-2816	629	43	,	,	PUNCT
taxlaw-2816	629	44	which	which	PRON
taxlaw-2816	629	45	is	be	AUX
taxlaw-2816	629	46	inconsistent	inconsistent	ADJ
taxlaw-2816	629	47	with	with	ADP
taxlaw-2816	629	48	a	a	DET
taxlaw-2816	629	49	properly	properly	ADV
taxlaw-2816	629	50	functioning	function	VERB
taxlaw-2816	629	51	liberal	liberal	ADJ
taxlaw-2816	629	52	democratic	democratic	ADJ
taxlaw-2816	629	53	polity	polity	NOUN
taxlaw-2816	629	54	.	.	PUNCT
taxlaw-2816	629	55	”	"	PUNCT
taxlaw-2816	630	1	i	i	PRON
taxlaw-2816	630	2	d.	d.	PROPN
taxlaw-2816	630	3	at	at	ADP
taxlaw-2816	630	4	1244	1244	NUM
taxlaw-2816	630	5	.	.	PUNCT
taxlaw-2816	631	1	155	155	NUM
taxlaw-2816	631	2	steven	steven	PROPN
taxlaw-2816	631	3	a.	a.	PROPN
taxlaw-2816	631	4	bank	bank	PROPN
taxlaw-2816	631	5	,	,	PUNCT
taxlaw-2816	631	6	a	a	DET
taxlaw-2816	631	7	capital	capital	NOUN
taxlaw-2816	631	8	lock	lock	NOUN
taxlaw-2816	631	9	-	-	PUNCT
taxlaw-2816	631	10	in	in	ADP
taxlaw-2816	631	11	theory	theory	NOUN
taxlaw-2816	631	12	of	of	ADP
taxlaw-2816	631	13	the	the	DET
taxlaw-2816	631	14	corporate	corporate	ADJ
taxlaw-2816	631	15	income	income	NOUN
taxlaw-2816	631	16	tax	tax	NOUN
taxlaw-2816	631	17	,	,	PUNCT
taxlaw-2816	631	18	94	94	NUM
taxlaw-2816	631	19	geo	geo	PROPN
taxlaw-2816	631	20	.	.	PUNCT
taxlaw-2816	632	1	l.j	l.j	PROPN
taxlaw-2816	633	1	.	.	PROPN
taxlaw-2816	634	1	889	889	NUM
taxlaw-2816	635	1	(	(	PUNCT
taxlaw-2816	635	2	2006	2006	NUM
taxlaw-2816	635	3	)	)	PUNCT
taxlaw-2816	635	4	.	.	PUNCT
taxlaw-2816	636	1	156	156	NUM
taxlaw-2816	637	1	i	i	PRON
taxlaw-2816	637	2	d.	d.	PROPN
taxlaw-2816	637	3	at	at	ADP
taxlaw-2816	637	4	891–92	891–92	PROPN
taxlaw-2816	637	5	.	.	PUNCT
taxlaw-2816	638	1	166	166	NUM
taxlaw-2816	638	2	columbia	columbia	PROPN
taxlaw-2816	638	3	journal	journal	PROPN
taxlaw-2816	638	4	of	of	ADP
taxlaw-2816	638	5	tax	tax	NOUN
taxlaw-2816	638	6	law	law	NOUN
taxlaw-2816	638	7	[	[	X
taxlaw-2816	638	8	vol	vol	NOUN
taxlaw-2816	638	9	.	.	PUNCT
taxlaw-2816	639	1	4:136	4:136	NUM
taxlaw-2816	639	2	withdraw[ing	withdraw[ing	NOUN
taxlaw-2816	639	3	]	]	PUNCT
taxlaw-2816	639	4	his	his	PRON
taxlaw-2816	639	5	share	share	NOUN
taxlaw-2816	639	6	of	of	ADP
taxlaw-2816	639	7	the	the	DET
taxlaw-2816	639	8	business	business	NOUN
taxlaw-2816	639	9	by	by	ADP
taxlaw-2816	639	10	placing	place	VERB
taxlaw-2816	639	11	the	the	DET
taxlaw-2816	639	12	power	power	NOUN
taxlaw-2816	639	13	both	both	PRON
taxlaw-2816	639	14	to	to	PART
taxlaw-2816	639	15	dispose	dispose	VERB
taxlaw-2816	639	16	of	of	ADP
taxlaw-2816	639	17	firm	firm	ADJ
taxlaw-2816	639	18	assets	asset	NOUN
taxlaw-2816	639	19	and	and	CCONJ
taxlaw-2816	639	20	to	to	PART
taxlaw-2816	639	21	distribute	distribute	VERB
taxlaw-2816	639	22	profits	profit	NOUN
taxlaw-2816	639	23	in	in	ADP
taxlaw-2816	639	24	the	the	DET
taxlaw-2816	639	25	hands	hand	NOUN
taxlaw-2816	639	26	of	of	ADP
taxlaw-2816	639	27	a	a	DET
taxlaw-2816	639	28	board	board	NOUN
taxlaw-2816	639	29	of	of	ADP
taxlaw-2816	639	30	directors	director	NOUN
taxlaw-2816	639	31	.	.	PUNCT
taxlaw-2816	640	1	”157	”157	NOUN
taxlaw-2816	640	2	with	with	ADP
taxlaw-2816	640	3	the	the	DET
taxlaw-2816	640	4	increasing	increase	VERB
taxlaw-2816	640	5	separation	separation	NOUN
taxlaw-2816	640	6	between	between	ADP
taxlaw-2816	640	7	ownership	ownership	NOUN
taxlaw-2816	640	8	and	and	CCONJ
taxlaw-2816	640	9	management	management	NOUN
taxlaw-2816	640	10	that	that	PRON
taxlaw-2816	640	11	resulted	result	VERB
taxlaw-2816	640	12	from	from	ADP
taxlaw-2816	640	13	the	the	DET
taxlaw-2816	640	14	prevalence	prevalence	NOUN
taxlaw-2816	640	15	of	of	ADP
taxlaw-2816	640	16	diffuse	diffuse	NOUN
taxlaw-2816	640	17	and	and	CCONJ
taxlaw-2816	640	18	widespread	widespread	ADJ
taxlaw-2816	640	19	stock	stock	NOUN
taxlaw-2816	640	20	ownership	ownership	NOUN
taxlaw-2816	640	21	,	,	PUNCT
taxlaw-2816	640	22	corporations	corporation	NOUN
taxlaw-2816	640	23	were	be	AUX
taxlaw-2816	640	24	viewed	view	VERB
taxlaw-2816	640	25	as	as	ADP
taxlaw-2816	640	26	more	more	ADV
taxlaw-2816	640	27	stable	stable	ADJ
taxlaw-2816	640	28	than	than	ADP
taxlaw-2816	640	29	business	business	NOUN
taxlaw-2816	640	30	entities	entity	NOUN
taxlaw-2816	640	31	such	such	ADJ
taxlaw-2816	640	32	as	as	ADP
taxlaw-2816	640	33	partnerships	partnership	NOUN
taxlaw-2816	640	34	that	that	PRON
taxlaw-2816	640	35	are	be	AUX
taxlaw-2816	640	36	subject	subject	ADJ
taxlaw-2816	640	37	to	to	ADP
taxlaw-2816	640	38	withdrawal	withdrawal	NOUN
taxlaw-2816	640	39	demands	demand	NOUN
taxlaw-2816	640	40	by	by	ADP
taxlaw-2816	640	41	their	their	PRON
taxlaw-2816	640	42	owners	owner	NOUN
taxlaw-2816	640	43	.	.	PUNCT
taxlaw-2816	641	1	according	accord	VERB
taxlaw-2816	641	2	to	to	ADP
taxlaw-2816	641	3	bank	bank	NOUN
taxlaw-2816	641	4	,	,	PUNCT
taxlaw-2816	641	5	the	the	DET
taxlaw-2816	641	6	corporate	corporate	ADJ
taxlaw-2816	641	7	income	income	NOUN
taxlaw-2816	641	8	tax	tax	NOUN
taxlaw-2816	641	9	“	"	PUNCT
taxlaw-2816	641	10	served	serve	VERB
taxlaw-2816	641	11	as	as	ADP
taxlaw-2816	641	12	a	a	DET
taxlaw-2816	641	13	pro	pro	ADJ
taxlaw-2816	641	14	-	-	ADJ
taxlaw-2816	641	15	business	business	ADJ
taxlaw-2816	641	16	compromise	compromise	NOUN
taxlaw-2816	641	17	between	between	ADP
taxlaw-2816	641	18	the	the	DET
taxlaw-2816	641	19	retained	retain	VERB
taxlaw-2816	641	20	earnings	earning	NOUN
taxlaw-2816	641	21	penalty	penalty	NOUN
taxlaw-2816	641	22	that	that	PRON
taxlaw-2816	641	23	could	could	AUX
taxlaw-2816	641	24	result	result	VERB
taxlaw-2816	641	25	from	from	ADP
taxlaw-2816	641	26	partnership	partnership	NOUN
taxlaw-2816	641	27	or	or	CCONJ
taxlaw-2816	641	28	accrual	accrual	ADJ
taxlaw-2816	641	29	-	-	PUNCT
taxlaw-2816	641	30	style	style	NOUN
taxlaw-2816	641	31	taxation	taxation	NOUN
taxlaw-2816	641	32	and	and	CCONJ
taxlaw-2816	641	33	the	the	DET
taxlaw-2816	641	34	indefinite	indefinite	ADJ
taxlaw-2816	641	35	deferral	deferral	NOUN
taxlaw-2816	641	36	that	that	PRON
taxlaw-2816	641	37	would	would	AUX
taxlaw-2816	641	38	result	result	VERB
taxlaw-2816	641	39	from	from	ADP
taxlaw-2816	641	40	having	have	VERB
taxlaw-2816	641	41	only	only	ADV
taxlaw-2816	641	42	a	a	DET
taxlaw-2816	641	43	distributions	distribution	NOUN
taxlaw-2816	641	44	tax	tax	NOUN
taxlaw-2816	641	45	.	.	PUNCT
taxlaw-2816	641	46	”158	”158	PUNCT
taxlaw-2816	642	1	thus	thus	ADV
taxlaw-2816	642	2	,	,	PUNCT
taxlaw-2816	642	3	the	the	DET
taxlaw-2816	642	4	corporate	corporate	ADJ
taxlaw-2816	642	5	tax	tax	NOUN
taxlaw-2816	642	6	allowed	allow	VERB
taxlaw-2816	642	7	corporations	corporation	NOUN
taxlaw-2816	642	8	to	to	PART
taxlaw-2816	642	9	retain	retain	VERB
taxlaw-2816	642	10	the	the	DET
taxlaw-2816	642	11	benefit	benefit	NOUN
taxlaw-2816	642	12	of	of	ADP
taxlaw-2816	642	13	greater	great	ADJ
taxlaw-2816	642	14	stability	stability	NOUN
taxlaw-2816	642	15	through	through	ADP
taxlaw-2816	642	16	capital	capital	NOUN
taxlaw-2816	642	17	lock	lock	NOUN
taxlaw-2816	642	18	-	-	PUNCT
taxlaw-2816	642	19	in	in	NOUN
taxlaw-2816	642	20	,	,	PUNCT
taxlaw-2816	642	21	but	but	CCONJ
taxlaw-2816	642	22	also	also	ADV
taxlaw-2816	642	23	prevented	prevent	VERB
taxlaw-2816	642	24	perpetual	perpetual	ADJ
taxlaw-2816	642	25	tax	tax	NOUN
taxlaw-2816	642	26	deferral	deferral	NOUN
taxlaw-2816	642	27	by	by	ADP
taxlaw-2816	642	28	applying	apply	VERB
taxlaw-2816	642	29	a	a	DET
taxlaw-2816	642	30	tax	tax	NOUN
taxlaw-2816	642	31	to	to	ADP
taxlaw-2816	642	32	undistributed	undistributed	ADJ
taxlaw-2816	642	33	earnings	earning	NOUN
taxlaw-2816	642	34	.	.	PUNCT
taxlaw-2816	643	1	c.	c.	NOUN
taxlaw-2816	643	2	lack	lack	NOUN
taxlaw-2816	643	3	of	of	ADP
taxlaw-2816	643	4	solid	solid	ADJ
taxlaw-2816	643	5	theoretical	theoretical	ADJ
taxlaw-2816	643	6	justifications	justification	NOUN
taxlaw-2816	643	7	for	for	ADP
taxlaw-2816	643	8	different	different	ADJ
taxlaw-2816	643	9	nexus	nexus	NOUN
taxlaw-2816	643	10	standards	standard	NOUN
taxlaw-2816	643	11	the	the	DET
taxlaw-2816	643	12	various	various	ADJ
taxlaw-2816	643	13	theoretical	theoretical	ADJ
taxlaw-2816	643	14	foundations	foundation	NOUN
taxlaw-2816	643	15	for	for	ADP
taxlaw-2816	643	16	the	the	DET
taxlaw-2816	643	17	sales	sale	NOUN
taxlaw-2816	643	18	tax	tax	NOUN
taxlaw-2816	643	19	and	and	CCONJ
taxlaw-2816	643	20	the	the	DET
taxlaw-2816	643	21	corporate	corporate	ADJ
taxlaw-2816	643	22	income	income	NOUN
taxlaw-2816	643	23	tax	tax	NOUN
taxlaw-2816	643	24	provide	provide	NOUN
taxlaw-2816	643	25	,	,	PUNCT
taxlaw-2816	643	26	at	at	ADP
taxlaw-2816	643	27	best	good	ADJ
taxlaw-2816	643	28	,	,	PUNCT
taxlaw-2816	643	29	a	a	DET
taxlaw-2816	643	30	tenuous	tenuous	ADJ
taxlaw-2816	643	31	justification	justification	NOUN
taxlaw-2816	643	32	for	for	ADP
taxlaw-2816	643	33	the	the	DET
taxlaw-2816	643	34	taxes	taxis	NOUN
taxlaw-2816	643	35	’	'	PUNCT
taxlaw-2816	643	36	different	different	ADJ
taxlaw-2816	643	37	nexus	nexus	NOUN
taxlaw-2816	643	38	standards	standard	NOUN
taxlaw-2816	643	39	.	.	PUNCT
taxlaw-2816	644	1	most	most	ADJ
taxlaw-2816	644	2	of	of	ADP
taxlaw-2816	644	3	the	the	DET
taxlaw-2816	644	4	theoretical	theoretical	ADJ
taxlaw-2816	644	5	foundations	foundation	NOUN
taxlaw-2816	644	6	for	for	ADP
taxlaw-2816	644	7	both	both	DET
taxlaw-2816	644	8	taxes	taxis	NOUN
taxlaw-2816	644	9	have	have	VERB
taxlaw-2816	644	10	no	no	DET
taxlaw-2816	644	11	apparent	apparent	ADJ
taxlaw-2816	644	12	connection	connection	NOUN
taxlaw-2816	644	13	to	to	ADP
taxlaw-2816	644	14	the	the	DET
taxlaw-2816	644	15	issue	issue	NOUN
taxlaw-2816	644	16	of	of	ADP
taxlaw-2816	644	17	their	their	PRON
taxlaw-2816	644	18	jurisdictional	jurisdictional	ADJ
taxlaw-2816	644	19	scope	scope	NOUN
taxlaw-2816	644	20	.	.	PUNCT
taxlaw-2816	645	1	the	the	DET
taxlaw-2816	645	2	one	one	NUM
taxlaw-2816	645	3	exception	exception	NOUN
taxlaw-2816	645	4	is	be	AUX
taxlaw-2816	645	5	professor	professor	NOUN
taxlaw-2816	645	6	avi	avi	PROPN
taxlaw-2816	645	7	-	-	PUNCT
taxlaw-2816	645	8	yonah	yonah	PROPN
taxlaw-2816	645	9	’s	’s	PART
taxlaw-2816	645	10	theory	theory	NOUN
taxlaw-2816	645	11	that	that	SCONJ
taxlaw-2816	645	12	the	the	DET
taxlaw-2816	645	13	corporate	corporate	ADJ
taxlaw-2816	645	14	income	income	NOUN
taxlaw-2816	645	15	tax	tax	NOUN
taxlaw-2816	645	16	was	be	AUX
taxlaw-2816	645	17	intended	intend	VERB
taxlaw-2816	645	18	to	to	PART
taxlaw-2816	645	19	serve	serve	VERB
taxlaw-2816	645	20	as	as	ADP
taxlaw-2816	645	21	a	a	DET
taxlaw-2816	645	22	check	check	NOUN
taxlaw-2816	645	23	on	on	ADP
taxlaw-2816	645	24	potentially	potentially	ADV
taxlaw-2816	645	25	expansive	expansive	ADJ
taxlaw-2816	645	26	corporate	corporate	ADJ
taxlaw-2816	645	27	power	power	NOUN
taxlaw-2816	645	28	,	,	PUNCT
taxlaw-2816	645	29	though	though	SCONJ
taxlaw-2816	645	30	ultimately	ultimately	ADV
taxlaw-2816	645	31	this	this	DET
taxlaw-2816	645	32	theory	theory	NOUN
taxlaw-2816	645	33	also	also	ADV
taxlaw-2816	645	34	fails	fail	VERB
taxlaw-2816	645	35	to	to	PART
taxlaw-2816	645	36	provide	provide	VERB
taxlaw-2816	645	37	a	a	DET
taxlaw-2816	645	38	direct	direct	ADJ
taxlaw-2816	645	39	justification	justification	NOUN
taxlaw-2816	645	40	for	for	ADP
taxlaw-2816	645	41	the	the	DET
taxlaw-2816	645	42	different	different	ADJ
taxlaw-2816	645	43	jurisdictional	jurisdictional	ADJ
taxlaw-2816	645	44	standards	standard	NOUN
taxlaw-2816	645	45	between	between	ADP
taxlaw-2816	645	46	the	the	DET
taxlaw-2816	645	47	sales	sale	NOUN
taxlaw-2816	645	48	tax	tax	NOUN
taxlaw-2816	645	49	and	and	CCONJ
taxlaw-2816	645	50	the	the	DET
taxlaw-2816	645	51	corporate	corporate	ADJ
taxlaw-2816	645	52	income	income	NOUN
taxlaw-2816	645	53	tax.159	tax.159	NOUN
taxlaw-2816	645	54	in	in	ADP
taxlaw-2816	645	55	essence	essence	NOUN
taxlaw-2816	645	56	,	,	PUNCT
taxlaw-2816	645	57	professor	professor	NOUN
taxlaw-2816	645	58	avi	avi	PROPN
taxlaw-2816	645	59	-	-	PUNCT
taxlaw-2816	645	60	yonah	yonah	PROPN
taxlaw-2816	645	61	has	have	AUX
taxlaw-2816	645	62	characterized	characterize	VERB
taxlaw-2816	645	63	the	the	DET
taxlaw-2816	645	64	corporate	corporate	ADJ
taxlaw-2816	645	65	income	income	NOUN
taxlaw-2816	645	66	tax	tax	NOUN
taxlaw-2816	645	67	as	as	ADP
taxlaw-2816	645	68	an	an	DET
taxlaw-2816	645	69	attempt	attempt	NOUN
taxlaw-2816	645	70	by	by	ADP
taxlaw-2816	645	71	legislators	legislator	NOUN
taxlaw-2816	645	72	to	to	PART
taxlaw-2816	645	73	regulate	regulate	VERB
taxlaw-2816	645	74	and	and	CCONJ
taxlaw-2816	645	75	control	control	VERB
taxlaw-2816	645	76	corporate	corporate	ADJ
taxlaw-2816	645	77	influence.160	influence.160	NOUN
taxlaw-2816	645	78	that	that	DET
taxlaw-2816	645	79	same	same	ADJ
taxlaw-2816	645	80	justification	justification	NOUN
taxlaw-2816	645	81	could	could	AUX
taxlaw-2816	645	82	be	be	AUX
taxlaw-2816	645	83	cited	cite	VERB
taxlaw-2816	645	84	to	to	PART
taxlaw-2816	645	85	justify	justify	VERB
taxlaw-2816	645	86	a	a	DET
taxlaw-2816	645	87	more	more	ADV
taxlaw-2816	645	88	expansive	expansive	ADJ
taxlaw-2816	645	89	jurisdictional	jurisdictional	ADJ
taxlaw-2816	645	90	scope	scope	NOUN
taxlaw-2816	645	91	for	for	ADP
taxlaw-2816	645	92	the	the	DET
taxlaw-2816	645	93	corporate	corporate	ADJ
taxlaw-2816	645	94	income	income	NOUN
taxlaw-2816	645	95	tax	tax	NOUN
taxlaw-2816	645	96	than	than	ADP
taxlaw-2816	645	97	for	for	ADP
taxlaw-2816	645	98	the	the	DET
taxlaw-2816	645	99	sales	sale	NOUN
taxlaw-2816	645	100	tax	tax	NOUN
taxlaw-2816	645	101	.	.	PUNCT
taxlaw-2816	646	1	and	and	CCONJ
taxlaw-2816	646	2	,	,	PUNCT
taxlaw-2816	646	3	in	in	ADP
taxlaw-2816	646	4	fact	fact	NOUN
taxlaw-2816	646	5	,	,	PUNCT
taxlaw-2816	646	6	the	the	DET
taxlaw-2816	646	7	economic	economic	ADJ
taxlaw-2816	646	8	presence	presence	NOUN
taxlaw-2816	646	9	standard	standard	NOUN
taxlaw-2816	646	10	generally	generally	ADV
taxlaw-2816	646	11	applicable	applicable	ADJ
taxlaw-2816	646	12	to	to	ADP
taxlaw-2816	646	13	the	the	DET
taxlaw-2816	646	14	corporate	corporate	ADJ
taxlaw-2816	646	15	income	income	NOUN
taxlaw-2816	646	16	provides	provide	VERB
taxlaw-2816	646	17	a	a	DET
taxlaw-2816	646	18	broader	broad	ADJ
taxlaw-2816	646	19	taxing	tax	VERB
taxlaw-2816	646	20	jurisdiction	jurisdiction	NOUN
taxlaw-2816	646	21	than	than	ADP
taxlaw-2816	646	22	the	the	DET
taxlaw-2816	646	23	physical	physical	ADJ
taxlaw-2816	646	24	presence	presence	NOUN
taxlaw-2816	646	25	standard	standard	NOUN
taxlaw-2816	646	26	applicable	applicable	ADJ
taxlaw-2816	646	27	to	to	ADP
taxlaw-2816	646	28	the	the	DET
taxlaw-2816	646	29	sales	sale	NOUN
taxlaw-2816	646	30	tax	tax	NOUN
taxlaw-2816	646	31	.	.	PUNCT
taxlaw-2816	647	1	this	this	PRON
taxlaw-2816	647	2	is	be	AUX
taxlaw-2816	647	3	illustrated	illustrate	VERB
taxlaw-2816	647	4	by	by	ADP
taxlaw-2816	647	5	the	the	DET
taxlaw-2816	647	6	taxation	taxation	NOUN
taxlaw-2816	647	7	of	of	ADP
taxlaw-2816	647	8	some	some	PRON
taxlaw-2816	647	9	of	of	ADP
taxlaw-2816	647	10	the	the	DET
taxlaw-2816	647	11	nation	nation	NOUN
taxlaw-2816	647	12	’s	’s	PART
taxlaw-2816	647	13	largest	large	ADJ
taxlaw-2816	647	14	internet	internet	NOUN
taxlaw-2816	647	15	retailers	retailer	NOUN
taxlaw-2816	647	16	.	.	PUNCT
taxlaw-2816	648	1	despite	despite	SCONJ
taxlaw-2816	648	2	millions	million	NOUN
taxlaw-2816	648	3	of	of	ADP
taxlaw-2816	648	4	dollars	dollar	NOUN
taxlaw-2816	648	5	of	of	ADP
taxlaw-2816	648	6	sales	sale	NOUN
taxlaw-2816	648	7	in	in	ADP
taxlaw-2816	648	8	individual	individual	ADJ
taxlaw-2816	648	9	states	state	NOUN
taxlaw-2816	648	10	,	,	PUNCT
taxlaw-2816	648	11	these	these	DET
taxlaw-2816	648	12	internet	internet	NOUN
taxlaw-2816	648	13	retailers	retailer	NOUN
taxlaw-2816	648	14	avoid	avoid	VERB
taxlaw-2816	648	15	sales	sale	NOUN
taxlaw-2816	648	16	tax	tax	NOUN
taxlaw-2816	648	17	obligations	obligation	NOUN
taxlaw-2816	648	18	under	under	ADP
taxlaw-2816	648	19	quill	quill	NOUN
taxlaw-2816	648	20	but	but	CCONJ
taxlaw-2816	648	21	face	face	VERB
taxlaw-2816	648	22	income	income	NOUN
taxlaw-2816	648	23	tax	tax	NOUN
taxlaw-2816	648	24	liability	liability	NOUN
taxlaw-2816	648	25	under	under	ADP
taxlaw-2816	648	26	the	the	DET
taxlaw-2816	648	27	broader	broad	ADJ
taxlaw-2816	648	28	economic	economic	ADJ
taxlaw-2816	648	29	presence	presence	NOUN
taxlaw-2816	648	30	doctrine.161	doctrine.161	VERB
taxlaw-2816	648	31	157	157	NUM
taxlaw-2816	648	32	i	i	PROPN
taxlaw-2816	648	33	d.	d.	PROPN
taxlaw-2816	648	34	at	at	ADP
taxlaw-2816	648	35	892	892	NUM
taxlaw-2816	648	36	.	.	PUNCT
taxlaw-2816	649	1	158	158	NUM
taxlaw-2816	650	1	i	i	PRON
taxlaw-2816	650	2	d.	d.	PROPN
taxlaw-2816	650	3	at	at	ADP
taxlaw-2816	650	4	894	894	NUM
taxlaw-2816	650	5	.	.	PROPN
taxlaw-2816	650	6	159	159	NUM
taxlaw-2816	650	7	avi	avi	PROPN
taxlaw-2816	650	8	-	-	PUNCT
taxlaw-2816	650	9	yonah	yonah	ADJ
taxlaw-2816	650	10	,	,	PUNCT
taxlaw-2816	650	11	supra	supra	PROPN
taxlaw-2816	650	12	note	note	NOUN
taxlaw-2816	650	13	142	142	NUM
taxlaw-2816	650	14	,	,	PUNCT
taxlaw-2816	650	15	at	at	ADP
taxlaw-2816	650	16	1196	1196	NUM
taxlaw-2816	650	17	(	(	PUNCT
taxlaw-2816	650	18	arguing	argue	VERB
taxlaw-2816	650	19	that	that	SCONJ
taxlaw-2816	650	20	the	the	DET
taxlaw-2816	650	21	corporate	corporate	ADJ
taxlaw-2816	650	22	income	income	NOUN
taxlaw-2816	650	23	tax	tax	NOUN
taxlaw-2816	650	24	,	,	PUNCT
taxlaw-2816	650	25	when	when	SCONJ
taxlaw-2816	650	26	adopted	adopt	VERB
taxlaw-2816	650	27	in	in	ADP
taxlaw-2816	650	28	1909	1909	NUM
taxlaw-2816	650	29	,	,	PUNCT
taxlaw-2816	650	30	“	"	PUNCT
taxlaw-2816	650	31	was	be	AUX
taxlaw-2816	650	32	viewed	view	VERB
taxlaw-2816	650	33	primarily	primarily	ADV
taxlaw-2816	650	34	as	as	ADP
taxlaw-2816	650	35	a	a	DET
taxlaw-2816	650	36	regulatory	regulatory	ADJ
taxlaw-2816	650	37	device	device	NOUN
taxlaw-2816	650	38	to	to	PART
taxlaw-2816	650	39	limit	limit	VERB
taxlaw-2816	650	40	the	the	DET
taxlaw-2816	650	41	power	power	NOUN
taxlaw-2816	650	42	of	of	ADP
taxlaw-2816	650	43	management	management	NOUN
taxlaw-2816	650	44	”	"	PUNCT
taxlaw-2816	650	45	)	)	PUNCT
taxlaw-2816	650	46	.	.	PUNCT
taxlaw-2816	651	1	160	160	NUM
taxlaw-2816	651	2	i	i	PRON
taxlaw-2816	651	3	d.	d.	PROPN
taxlaw-2816	651	4	at	at	ADP
taxlaw-2816	651	5	1249	1249	NUM
taxlaw-2816	651	6	(	(	PUNCT
taxlaw-2816	651	7	“	"	PUNCT
taxlaw-2816	651	8	the	the	DET
taxlaw-2816	651	9	corporate	corporate	ADJ
taxlaw-2816	651	10	tax	tax	NOUN
taxlaw-2816	651	11	is	be	AUX
taxlaw-2816	651	12	justified	justify	VERB
taxlaw-2816	651	13	as	as	ADP
taxlaw-2816	651	14	a	a	DET
taxlaw-2816	651	15	way	way	NOUN
taxlaw-2816	651	16	for	for	SCONJ
taxlaw-2816	651	17	a	a	DET
taxlaw-2816	651	18	liberal	liberal	ADJ
taxlaw-2816	651	19	democratic	democratic	ADJ
taxlaw-2816	651	20	state	state	NOUN
taxlaw-2816	651	21	to	to	PART
taxlaw-2816	651	22	limit	limit	VERB
taxlaw-2816	651	23	excessive	excessive	ADJ
taxlaw-2816	651	24	accumulations	accumulation	NOUN
taxlaw-2816	651	25	of	of	ADP
taxlaw-2816	651	26	power	power	NOUN
taxlaw-2816	651	27	in	in	ADP
taxlaw-2816	651	28	the	the	DET
taxlaw-2816	651	29	hands	hand	NOUN
taxlaw-2816	651	30	of	of	ADP
taxlaw-2816	651	31	corporate	corporate	ADJ
taxlaw-2816	651	32	management	management	NOUN
taxlaw-2816	651	33	,	,	PUNCT
taxlaw-2816	651	34	which	which	PRON
taxlaw-2816	651	35	is	be	AUX
taxlaw-2816	651	36	inconsistent	inconsistent	ADJ
taxlaw-2816	651	37	with	with	ADP
taxlaw-2816	651	38	both	both	CCONJ
taxlaw-2816	651	39	democratic	democratic	ADJ
taxlaw-2816	651	40	and	and	CCONJ
taxlaw-2816	651	41	egalitarian	egalitarian	ADJ
taxlaw-2816	651	42	ideals	ideal	NOUN
taxlaw-2816	651	43	.	.	PUNCT
taxlaw-2816	651	44	”	"	PUNCT
taxlaw-2816	651	45	)	)	PUNCT
taxlaw-2816	651	46	.	.	PUNCT
taxlaw-2816	652	1	161	161	NUM
taxlaw-2816	652	2	of	of	ADP
taxlaw-2816	652	3	course	course	NOUN
taxlaw-2816	652	4	,	,	PUNCT
taxlaw-2816	652	5	even	even	ADV
taxlaw-2816	652	6	the	the	DET
taxlaw-2816	652	7	largest	large	ADJ
taxlaw-2816	652	8	internet	internet	NOUN
taxlaw-2816	652	9	retailers	retailer	NOUN
taxlaw-2816	652	10	may	may	AUX
taxlaw-2816	652	11	also	also	ADV
taxlaw-2816	652	12	avoid	avoid	VERB
taxlaw-2816	652	13	state	state	NOUN
taxlaw-2816	652	14	corporate	corporate	ADJ
taxlaw-2816	652	15	income	income	NOUN
taxlaw-2816	652	16	tax	tax	NOUN
taxlaw-2816	652	17	liability	liability	NOUN
taxlaw-2816	652	18	if	if	SCONJ
taxlaw-2816	652	19	they	they	PRON
taxlaw-2816	652	20	come	come	VERB
taxlaw-2816	652	21	within	within	ADP
taxlaw-2816	652	22	the	the	DET
taxlaw-2816	652	23	safe	safe	ADJ
taxlaw-2816	652	24	harbor	harbor	NOUN
taxlaw-2816	652	25	provided	provide	VERB
taxlaw-2816	652	26	by	by	ADP
taxlaw-2816	652	27	p.l	p.l	PROPN
taxlaw-2816	652	28	.	.	PROPN
taxlaw-2816	652	29	86	86	NUM
taxlaw-2816	652	30	-	-	SYM
taxlaw-2816	652	31	272	272	NUM
taxlaw-2816	652	32	(	(	PUNCT
taxlaw-2816	652	33	the	the	DET
taxlaw-2816	652	34	interstate	interstate	ADJ
taxlaw-2816	652	35	income	income	NOUN
taxlaw-2816	652	36	act	act	NOUN
taxlaw-2816	652	37	of	of	ADP
taxlaw-2816	652	38	1959	1959	NUM
taxlaw-2816	652	39	,	,	PUNCT
taxlaw-2816	652	40	codified	codify	VERB
taxlaw-2816	652	41	at	at	ADP
taxlaw-2816	652	42	15	15	NUM
taxlaw-2816	652	43	u.s.c	u.s.c	NOUN
taxlaw-2816	652	44	.	.	PUNCT
taxlaw-2816	653	1	§	§	PROPN
taxlaw-2816	653	2	§	§	PROPN
taxlaw-2816	653	3	381	381	NUM
taxlaw-2816	653	4	-	-	SYM
taxlaw-2816	653	5	384	384	NUM
taxlaw-2816	653	6	)	)	PUNCT
taxlaw-2816	653	7	.	.	PUNCT
taxlaw-2816	654	1	this	this	PRON
taxlaw-2816	654	2	,	,	PUNCT
taxlaw-2816	654	3	however	however	ADV
taxlaw-2816	654	4	,	,	PUNCT
taxlaw-2816	654	5	is	be	AUX
taxlaw-2816	654	6	a	a	DET
taxlaw-2816	654	7	statutory	statutory	ADJ
taxlaw-2816	654	8	protection	protection	NOUN
taxlaw-2816	654	9	afforded	afford	VERB
taxlaw-2816	654	10	to	to	ADP
taxlaw-2816	654	11	2013	2013	NUM
taxlaw-2816	654	12	]	]	PUNCT
taxlaw-2816	654	13	sales	sale	NOUN
taxlaw-2816	654	14	tax	tax	NOUN
taxlaw-2816	654	15	exceptionalism	exceptionalism	NOUN
taxlaw-2816	654	16	167	167	NUM
taxlaw-2816	654	17	if	if	SCONJ
taxlaw-2816	654	18	professor	professor	NOUN
taxlaw-2816	654	19	avi	avi	NOUN
taxlaw-2816	654	20	-	-	PUNCT
taxlaw-2816	654	21	yonah	yonah	PROPN
taxlaw-2816	654	22	is	be	AUX
taxlaw-2816	654	23	right	right	ADJ
taxlaw-2816	654	24	,	,	PUNCT
taxlaw-2816	654	25	and	and	CCONJ
taxlaw-2816	654	26	the	the	DET
taxlaw-2816	654	27	corporate	corporate	ADJ
taxlaw-2816	654	28	income	income	NOUN
taxlaw-2816	654	29	tax	tax	NOUN
taxlaw-2816	654	30	serves	serve	VERB
taxlaw-2816	654	31	the	the	DET
taxlaw-2816	654	32	regulatory	regulatory	ADJ
taxlaw-2816	654	33	purpose	purpose	NOUN
taxlaw-2816	654	34	he	he	PRON
taxlaw-2816	654	35	suggests	suggest	VERB
taxlaw-2816	654	36	,	,	PUNCT
taxlaw-2816	654	37	then	then	ADV
taxlaw-2816	654	38	a	a	DET
taxlaw-2816	654	39	broader	broad	ADJ
taxlaw-2816	654	40	jurisdictional	jurisdictional	ADJ
taxlaw-2816	654	41	reach	reach	NOUN
taxlaw-2816	654	42	for	for	ADP
taxlaw-2816	654	43	the	the	DET
taxlaw-2816	654	44	tax	tax	NOUN
taxlaw-2816	654	45	(	(	PUNCT
taxlaw-2816	654	46	as	as	ADP
taxlaw-2816	654	47	compared	compare	VERB
taxlaw-2816	654	48	to	to	ADP
taxlaw-2816	654	49	the	the	DET
taxlaw-2816	654	50	sales	sale	NOUN
taxlaw-2816	654	51	tax	tax	NOUN
taxlaw-2816	654	52	)	)	PUNCT
taxlaw-2816	654	53	may	may	AUX
taxlaw-2816	654	54	make	make	VERB
taxlaw-2816	654	55	sense	sense	NOUN
taxlaw-2816	654	56	.	.	PUNCT
taxlaw-2816	655	1	after	after	ADV
taxlaw-2816	655	2	all	all	ADV
taxlaw-2816	655	3	,	,	PUNCT
taxlaw-2816	655	4	the	the	DET
taxlaw-2816	655	5	theoretical	theoretical	ADJ
taxlaw-2816	655	6	justifications	justification	NOUN
taxlaw-2816	655	7	for	for	ADP
taxlaw-2816	655	8	the	the	DET
taxlaw-2816	655	9	sales	sale	NOUN
taxlaw-2816	655	10	tax	tax	NOUN
taxlaw-2816	655	11	(	(	PUNCT
taxlaw-2816	655	12	utility	utility	NOUN
taxlaw-2816	655	13	-	-	PUNCT
taxlaw-2816	655	14	based	base	VERB
taxlaw-2816	655	15	taxation	taxation	NOUN
taxlaw-2816	655	16	and	and	CCONJ
taxlaw-2816	655	17	the	the	DET
taxlaw-2816	655	18	common	common	ADJ
taxlaw-2816	655	19	pool	pool	NOUN
taxlaw-2816	655	20	theory	theory	NOUN
taxlaw-2816	655	21	,	,	PUNCT
taxlaw-2816	655	22	in	in	ADP
taxlaw-2816	655	23	particular	particular	ADJ
taxlaw-2816	655	24	)	)	PUNCT
taxlaw-2816	655	25	fail	fail	VERB
taxlaw-2816	655	26	to	to	PART
taxlaw-2816	655	27	establish	establish	VERB
taxlaw-2816	655	28	the	the	DET
taxlaw-2816	655	29	same	same	ADJ
taxlaw-2816	655	30	type	type	NOUN
taxlaw-2816	655	31	of	of	ADP
taxlaw-2816	655	32	broader	broad	ADJ
taxlaw-2816	655	33	societal	societal	ADJ
taxlaw-2816	655	34	purpose	purpose	NOUN
taxlaw-2816	655	35	for	for	ADP
taxlaw-2816	655	36	the	the	DET
taxlaw-2816	655	37	sales	sale	NOUN
taxlaw-2816	655	38	tax	tax	NOUN
taxlaw-2816	655	39	.	.	PUNCT
taxlaw-2816	656	1	the	the	DET
taxlaw-2816	656	2	pro	pro	ADJ
taxlaw-2816	656	3	-	-	ADJ
taxlaw-2816	656	4	savings	savings	ADJ
taxlaw-2816	656	5	nature	nature	NOUN
taxlaw-2816	656	6	of	of	ADP
taxlaw-2816	656	7	the	the	DET
taxlaw-2816	656	8	sales	sale	NOUN
taxlaw-2816	656	9	tax	tax	NOUN
taxlaw-2816	656	10	does	do	AUX
taxlaw-2816	656	11	provide	provide	VERB
taxlaw-2816	656	12	a	a	DET
taxlaw-2816	656	13	policy	policy	NOUN
taxlaw-2816	656	14	-	-	PUNCT
taxlaw-2816	656	15	oriented	orient	VERB
taxlaw-2816	656	16	justification	justification	NOUN
taxlaw-2816	656	17	for	for	ADP
taxlaw-2816	656	18	the	the	DET
taxlaw-2816	656	19	tax	tax	NOUN
taxlaw-2816	656	20	,	,	PUNCT
taxlaw-2816	656	21	but	but	CCONJ
taxlaw-2816	656	22	not	not	PART
taxlaw-2816	656	23	one	one	NOUN
taxlaw-2816	656	24	that	that	PRON
taxlaw-2816	656	25	has	have	VERB
taxlaw-2816	656	26	a	a	DET
taxlaw-2816	656	27	connection	connection	NOUN
taxlaw-2816	656	28	to	to	ADP
taxlaw-2816	656	29	the	the	DET
taxlaw-2816	656	30	jurisdictional	jurisdictional	ADJ
taxlaw-2816	656	31	scope	scope	NOUN
taxlaw-2816	656	32	of	of	ADP
taxlaw-2816	656	33	the	the	DET
taxlaw-2816	656	34	tax	tax	NOUN
taxlaw-2816	656	35	.	.	PUNCT
taxlaw-2816	657	1	rather	rather	ADV
taxlaw-2816	657	2	,	,	PUNCT
taxlaw-2816	657	3	as	as	SCONJ
taxlaw-2816	657	4	previously	previously	ADV
taxlaw-2816	657	5	noted	note	VERB
taxlaw-2816	657	6	,	,	PUNCT
taxlaw-2816	657	7	the	the	DET
taxlaw-2816	657	8	pro	pro	ADJ
taxlaw-2816	657	9	-	-	ADJ
taxlaw-2816	657	10	savings	savings	ADJ
taxlaw-2816	657	11	argument	argument	NOUN
taxlaw-2816	657	12	really	really	ADV
taxlaw-2816	657	13	addresses	address	VERB
taxlaw-2816	657	14	the	the	DET
taxlaw-2816	657	15	issue	issue	NOUN
taxlaw-2816	657	16	of	of	ADP
taxlaw-2816	657	17	whether	whether	SCONJ
taxlaw-2816	657	18	consumption	consumption	NOUN
taxlaw-2816	657	19	taxes	taxis	NOUN
taxlaw-2816	657	20	(	(	PUNCT
taxlaw-2816	657	21	including	include	VERB
taxlaw-2816	657	22	the	the	DET
taxlaw-2816	657	23	sales	sale	NOUN
taxlaw-2816	657	24	tax	tax	NOUN
taxlaw-2816	657	25	)	)	PUNCT
taxlaw-2816	657	26	are	be	AUX
taxlaw-2816	657	27	preferable	preferable	ADJ
taxlaw-2816	657	28	to	to	PART
taxlaw-2816	657	29	income	income	NOUN
taxlaw-2816	657	30	taxes	taxis	NOUN
taxlaw-2816	657	31	,	,	PUNCT
taxlaw-2816	657	32	not	not	PART
taxlaw-2816	657	33	whether	whether	SCONJ
taxlaw-2816	657	34	these	these	DET
taxlaw-2816	657	35	taxes	taxis	NOUN
taxlaw-2816	657	36	should	should	AUX
taxlaw-2816	657	37	have	have	VERB
taxlaw-2816	657	38	the	the	DET
taxlaw-2816	657	39	same	same	ADJ
taxlaw-2816	657	40	jurisdictional	jurisdictional	ADJ
taxlaw-2816	657	41	standards	standard	NOUN
taxlaw-2816	657	42	as	as	ADP
taxlaw-2816	657	43	the	the	DET
taxlaw-2816	657	44	income	income	NOUN
taxlaw-2816	657	45	tax.162	tax.162	NOUN
taxlaw-2816	657	46	but	but	CCONJ
taxlaw-2816	657	47	justifying	justify	VERB
taxlaw-2816	657	48	the	the	DET
taxlaw-2816	657	49	different	different	ADJ
taxlaw-2816	657	50	jurisdictional	jurisdictional	ADJ
taxlaw-2816	657	51	standards	standard	NOUN
taxlaw-2816	657	52	of	of	ADP
taxlaw-2816	657	53	the	the	DET
taxlaw-2816	657	54	sales	sale	NOUN
taxlaw-2816	657	55	tax	tax	NOUN
taxlaw-2816	657	56	and	and	CCONJ
taxlaw-2816	657	57	the	the	DET
taxlaw-2816	657	58	corporate	corporate	ADJ
taxlaw-2816	657	59	income	income	NOUN
taxlaw-2816	657	60	tax	tax	NOUN
taxlaw-2816	657	61	by	by	ADP
taxlaw-2816	657	62	citing	cite	VERB
taxlaw-2816	657	63	to	to	ADP
taxlaw-2816	657	64	the	the	DET
taxlaw-2816	657	65	regulatory	regulatory	ADJ
taxlaw-2816	657	66	nature	nature	NOUN
taxlaw-2816	657	67	of	of	ADP
taxlaw-2816	657	68	the	the	DET
taxlaw-2816	657	69	corporate	corporate	ADJ
taxlaw-2816	657	70	income	income	NOUN
taxlaw-2816	657	71	tax	tax	NOUN
taxlaw-2816	657	72	is	be	AUX
taxlaw-2816	657	73	subject	subject	ADJ
taxlaw-2816	657	74	to	to	ADP
taxlaw-2816	657	75	serious	serious	ADJ
taxlaw-2816	657	76	criticism	criticism	NOUN
taxlaw-2816	657	77	.	.	PUNCT
taxlaw-2816	658	1	first	first	ADV
taxlaw-2816	658	2	,	,	PUNCT
taxlaw-2816	658	3	there	there	PRON
taxlaw-2816	658	4	is	be	VERB
taxlaw-2816	658	5	the	the	DET
taxlaw-2816	658	6	question	question	NOUN
taxlaw-2816	658	7	of	of	ADP
taxlaw-2816	658	8	whether	whether	SCONJ
taxlaw-2816	658	9	the	the	DET
taxlaw-2816	658	10	corporate	corporate	ADJ
taxlaw-2816	658	11	income	income	NOUN
taxlaw-2816	658	12	tax	tax	NOUN
taxlaw-2816	658	13	in	in	ADP
taxlaw-2816	658	14	fact	fact	NOUN
taxlaw-2816	658	15	serves	serve	VERB
taxlaw-2816	658	16	the	the	DET
taxlaw-2816	658	17	regulatory	regulatory	ADJ
taxlaw-2816	658	18	purpose	purpose	NOUN
taxlaw-2816	658	19	professor	professor	NOUN
taxlaw-2816	658	20	aviyonah	aviyonah	PROPN
taxlaw-2816	658	21	suggests	suggest	VERB
taxlaw-2816	658	22	.	.	PUNCT
taxlaw-2816	659	1	at	at	ADP
taxlaw-2816	659	2	least	least	ADJ
taxlaw-2816	659	3	one	one	NUM
taxlaw-2816	659	4	notable	notable	ADJ
taxlaw-2816	659	5	commentator	commentator	NOUN
taxlaw-2816	659	6	,	,	PUNCT
taxlaw-2816	659	7	professor	professor	NOUN
taxlaw-2816	659	8	bank	bank	NOUN
taxlaw-2816	659	9	,	,	PUNCT
taxlaw-2816	659	10	has	have	AUX
taxlaw-2816	659	11	argued	argue	VERB
taxlaw-2816	659	12	that	that	SCONJ
taxlaw-2816	659	13	corporate	corporate	ADJ
taxlaw-2816	659	14	managers	manager	NOUN
taxlaw-2816	659	15	actually	actually	ADV
taxlaw-2816	659	16	support	support	VERB
taxlaw-2816	659	17	the	the	DET
taxlaw-2816	659	18	corporate	corporate	ADJ
taxlaw-2816	659	19	income	income	NOUN
taxlaw-2816	659	20	tax	tax	NOUN
taxlaw-2816	659	21	because	because	SCONJ
taxlaw-2816	659	22	it	it	PRON
taxlaw-2816	659	23	allows	allow	VERB
taxlaw-2816	659	24	them	they	PRON
taxlaw-2816	659	25	to	to	PART
taxlaw-2816	659	26	retain	retain	VERB
taxlaw-2816	659	27	greater	great	ADJ
taxlaw-2816	659	28	financial	financial	ADJ
taxlaw-2816	659	29	resources	resource	NOUN
taxlaw-2816	659	30	(	(	PUNCT
taxlaw-2816	659	31	and	and	CCONJ
taxlaw-2816	659	32	therefore	therefore	ADV
taxlaw-2816	659	33	greater	great	ADJ
taxlaw-2816	659	34	potential	potential	ADJ
taxlaw-2816	659	35	power	power	NOUN
taxlaw-2816	659	36	and	and	CCONJ
taxlaw-2816	659	37	influence	influence	NOUN
taxlaw-2816	659	38	)	)	PUNCT
taxlaw-2816	659	39	within	within	ADP
taxlaw-2816	659	40	the	the	DET
taxlaw-2816	659	41	corporation	corporation	NOUN
taxlaw-2816	659	42	than	than	SCONJ
taxlaw-2816	659	43	they	they	PRON
taxlaw-2816	659	44	would	would	AUX
taxlaw-2816	659	45	otherwise	otherwise	ADV
taxlaw-2816	659	46	be	be	AUX
taxlaw-2816	659	47	able	able	ADJ
taxlaw-2816	659	48	to	to	PART
taxlaw-2816	659	49	do	do	VERB
taxlaw-2816	659	50	if	if	SCONJ
taxlaw-2816	659	51	there	there	PRON
taxlaw-2816	659	52	were	be	VERB
taxlaw-2816	659	53	no	no	DET
taxlaw-2816	659	54	corporate	corporate	ADJ
taxlaw-2816	659	55	income	income	NOUN
taxlaw-2816	659	56	tax.163	tax.163	NOUN
taxlaw-2816	659	57	consistent	consistent	ADJ
taxlaw-2816	659	58	with	with	ADP
taxlaw-2816	659	59	this	this	DET
taxlaw-2816	659	60	argument	argument	NOUN
taxlaw-2816	659	61	,	,	PUNCT
taxlaw-2816	659	62	professor	professor	NOUN
taxlaw-2816	659	63	bank	bank	NOUN
taxlaw-2816	659	64	contends	contend	VERB
taxlaw-2816	659	65	that	that	SCONJ
taxlaw-2816	659	66	without	without	ADP
taxlaw-2816	659	67	a	a	DET
taxlaw-2816	659	68	corporate	corporate	ADJ
taxlaw-2816	659	69	income	income	NOUN
taxlaw-2816	659	70	tax	tax	NOUN
taxlaw-2816	659	71	,	,	PUNCT
taxlaw-2816	659	72	shareholders	shareholder	NOUN
taxlaw-2816	659	73	would	would	AUX
taxlaw-2816	659	74	require	require	VERB
taxlaw-2816	659	75	distributions	distribution	NOUN
taxlaw-2816	659	76	from	from	ADP
taxlaw-2816	659	77	the	the	DET
taxlaw-2816	659	78	corporations	corporation	NOUN
taxlaw-2816	659	79	in	in	ADP
taxlaw-2816	659	80	which	which	PRON
taxlaw-2816	659	81	they	they	PRON
taxlaw-2816	659	82	invest	invest	VERB
taxlaw-2816	659	83	more	more	ADJ
taxlaw-2816	659	84	than	than	SCONJ
taxlaw-2816	659	85	they	they	PRON
taxlaw-2816	659	86	currently	currently	ADV
taxlaw-2816	659	87	do.164	do.164	VERB
taxlaw-2816	659	88	moreover	moreover	ADV
taxlaw-2816	659	89	,	,	PUNCT
taxlaw-2816	659	90	even	even	ADV
taxlaw-2816	659	91	if	if	SCONJ
taxlaw-2816	659	92	professor	professor	NOUN
taxlaw-2816	659	93	avi	avi	NOUN
taxlaw-2816	659	94	-	-	PUNCT
taxlaw-2816	659	95	yonah	yonah	PROPN
taxlaw-2816	659	96	is	be	AUX
taxlaw-2816	659	97	correct	correct	ADJ
taxlaw-2816	659	98	and	and	CCONJ
taxlaw-2816	659	99	the	the	DET
taxlaw-2816	659	100	income	income	NOUN
taxlaw-2816	659	101	tax	tax	NOUN
taxlaw-2816	659	102	does	do	AUX
taxlaw-2816	659	103	reduce	reduce	VERB
taxlaw-2816	659	104	corporate	corporate	ADJ
taxlaw-2816	659	105	power	power	NOUN
taxlaw-2816	659	106	,	,	PUNCT
taxlaw-2816	659	107	the	the	DET
taxlaw-2816	659	108	question	question	NOUN
taxlaw-2816	659	109	remains	remain	VERB
taxlaw-2816	659	110	as	as	ADP
taxlaw-2816	659	111	to	to	ADP
taxlaw-2816	659	112	whether	whether	SCONJ
taxlaw-2816	659	113	taxation	taxation	NOUN
taxlaw-2816	659	114	constitutes	constitute	VERB
taxlaw-2816	659	115	the	the	DET
taxlaw-2816	659	116	most	most	ADV
taxlaw-2816	659	117	effective	effective	ADJ
taxlaw-2816	659	118	means	mean	NOUN
taxlaw-2816	659	119	of	of	ADP
taxlaw-2816	659	120	accomplishing	accomplish	VERB
taxlaw-2816	659	121	this	this	DET
taxlaw-2816	659	122	goal	goal	NOUN
taxlaw-2816	659	123	.	.	PUNCT
taxlaw-2816	660	1	perhaps	perhaps	ADV
taxlaw-2816	660	2	more	more	ADJ
taxlaw-2816	660	3	companies	company	NOUN
taxlaw-2816	660	4	that	that	PRON
taxlaw-2816	660	5	sell	sell	VERB
taxlaw-2816	660	6	only	only	ADV
taxlaw-2816	660	7	tangible	tangible	ADJ
taxlaw-2816	660	8	goods	good	NOUN
taxlaw-2816	660	9	,	,	PUNCT
taxlaw-2816	660	10	and	and	CCONJ
taxlaw-2816	660	11	does	do	AUX
taxlaw-2816	660	12	not	not	PART
taxlaw-2816	660	13	amount	amount	VERB
taxlaw-2816	660	14	to	to	ADP
taxlaw-2816	660	15	a	a	DET
taxlaw-2816	660	16	constitutional	constitutional	ADJ
taxlaw-2816	660	17	standard	standard	NOUN
taxlaw-2816	660	18	,	,	PUNCT
taxlaw-2816	660	19	like	like	ADP
taxlaw-2816	660	20	the	the	DET
taxlaw-2816	660	21	physical	physical	ADJ
taxlaw-2816	660	22	presence	presence	NOUN
taxlaw-2816	660	23	standard	standard	NOUN
taxlaw-2816	660	24	established	establish	VERB
taxlaw-2816	660	25	in	in	ADP
taxlaw-2816	660	26	bellas	bellas	PROPN
taxlaw-2816	660	27	hess	hess	PROPN
taxlaw-2816	660	28	and	and	CCONJ
taxlaw-2816	660	29	affirmed	affirm	VERB
taxlaw-2816	660	30	in	in	ADP
taxlaw-2816	660	31	quill	quill	NOUN
taxlaw-2816	660	32	.	.	PUNCT
taxlaw-2816	661	1	moreover	moreover	ADV
taxlaw-2816	661	2	,	,	PUNCT
taxlaw-2816	661	3	because	because	SCONJ
taxlaw-2816	661	4	many	many	ADJ
taxlaw-2816	661	5	of	of	ADP
taxlaw-2816	661	6	the	the	DET
taxlaw-2816	661	7	largest	large	ADJ
taxlaw-2816	661	8	internet	internet	NOUN
taxlaw-2816	661	9	retailers	retailer	NOUN
taxlaw-2816	661	10	like	like	ADP
taxlaw-2816	661	11	amazon	amazon	NOUN
taxlaw-2816	661	12	also	also	ADV
taxlaw-2816	661	13	sell	sell	VERB
taxlaw-2816	661	14	intangible	intangible	ADJ
taxlaw-2816	661	15	goods	good	NOUN
taxlaw-2816	661	16	(	(	PUNCT
taxlaw-2816	661	17	such	such	ADJ
taxlaw-2816	661	18	as	as	ADP
taxlaw-2816	661	19	cloud	cloud	NOUN
taxlaw-2816	661	20	computing	computing	NOUN
taxlaw-2816	661	21	services	service	NOUN
taxlaw-2816	661	22	)	)	PUNCT
taxlaw-2816	661	23	,	,	PUNCT
taxlaw-2816	661	24	they	they	PRON
taxlaw-2816	661	25	should	should	AUX
taxlaw-2816	661	26	not	not	PART
taxlaw-2816	661	27	benefit	benefit	VERB
taxlaw-2816	661	28	from	from	ADP
taxlaw-2816	661	29	p.l	p.l	PROPN
taxlaw-2816	661	30	.	.	PROPN
taxlaw-2816	661	31	86	86	NUM
taxlaw-2816	661	32	-	-	SYM
taxlaw-2816	661	33	272	272	NUM
taxlaw-2816	661	34	and	and	CCONJ
taxlaw-2816	661	35	should	should	AUX
taxlaw-2816	661	36	be	be	AUX
taxlaw-2816	661	37	paying	pay	VERB
taxlaw-2816	661	38	corporate	corporate	ADJ
taxlaw-2816	661	39	income	income	NOUN
taxlaw-2816	661	40	tax	tax	NOUN
taxlaw-2816	661	41	to	to	ADP
taxlaw-2816	661	42	the	the	DET
taxlaw-2816	661	43	states	state	NOUN
taxlaw-2816	661	44	.	.	PUNCT
taxlaw-2816	662	1	see	see	VERB
taxlaw-2816	662	2	shanske	shanske	PROPN
taxlaw-2816	662	3	,	,	PUNCT
taxlaw-2816	662	4	supra	supra	PROPN
taxlaw-2816	662	5	note	note	NOUN
taxlaw-2816	662	6	71	71	NUM
taxlaw-2816	662	7	,	,	PUNCT
taxlaw-2816	662	8	at	at	ADP
taxlaw-2816	662	9	157	157	NUM
taxlaw-2816	662	10	(	(	PUNCT
taxlaw-2816	662	11	arguing	argue	VERB
taxlaw-2816	662	12	that	that	SCONJ
taxlaw-2816	662	13	amazon	amazon	NOUN
taxlaw-2816	662	14	has	have	VERB
taxlaw-2816	662	15	nexus	nexus	NOUN
taxlaw-2816	662	16	with	with	ADP
taxlaw-2816	662	17	california	california	PROPN
taxlaw-2816	662	18	despite	despite	SCONJ
taxlaw-2816	662	19	p.l	p.l	PROPN
taxlaw-2816	662	20	.	.	PROPN
taxlaw-2816	662	21	86	86	NUM
taxlaw-2816	662	22	-	-	SYM
taxlaw-2816	662	23	272	272	NUM
taxlaw-2816	662	24	and	and	CCONJ
taxlaw-2816	662	25	the	the	DET
taxlaw-2816	662	26	state	state	NOUN
taxlaw-2816	662	27	should	should	AUX
taxlaw-2816	662	28	“	"	PUNCT
taxlaw-2816	662	29	get	get	VERB
taxlaw-2816	662	30	to	to	ADP
taxlaw-2816	662	31	it	it	PRON
taxlaw-2816	662	32	”	"	PUNCT
taxlaw-2816	662	33	collecting	collect	VERB
taxlaw-2816	662	34	corporate	corporate	ADJ
taxlaw-2816	662	35	income	income	NOUN
taxlaw-2816	662	36	tax	tax	NOUN
taxlaw-2816	662	37	from	from	ADP
taxlaw-2816	662	38	the	the	DET
taxlaw-2816	662	39	internet	internet	NOUN
taxlaw-2816	662	40	retailer	retailer	NOUN
taxlaw-2816	662	41	)	)	PUNCT
taxlaw-2816	662	42	.	.	PUNCT
taxlaw-2816	663	1	162	162	NUM
taxlaw-2816	663	2	in	in	ADP
taxlaw-2816	663	3	addition	addition	NOUN
taxlaw-2816	663	4	,	,	PUNCT
taxlaw-2816	663	5	if	if	SCONJ
taxlaw-2816	663	6	the	the	DET
taxlaw-2816	663	7	regulatory	regulatory	ADJ
taxlaw-2816	663	8	justification	justification	NOUN
taxlaw-2816	663	9	for	for	ADP
taxlaw-2816	663	10	the	the	DET
taxlaw-2816	663	11	corporate	corporate	ADJ
taxlaw-2816	663	12	income	income	NOUN
taxlaw-2816	663	13	tax	tax	NOUN
taxlaw-2816	663	14	is	be	AUX
taxlaw-2816	663	15	correct	correct	ADJ
taxlaw-2816	663	16	,	,	PUNCT
taxlaw-2816	663	17	the	the	DET
taxlaw-2816	663	18	theory	theory	NOUN
taxlaw-2816	663	19	would	would	AUX
taxlaw-2816	663	20	seem	seem	VERB
taxlaw-2816	663	21	to	to	PART
taxlaw-2816	663	22	have	have	AUX
taxlaw-2816	663	23	increased	increase	VERB
taxlaw-2816	663	24	relevance	relevance	NOUN
taxlaw-2816	663	25	in	in	ADP
taxlaw-2816	663	26	light	light	NOUN
taxlaw-2816	663	27	of	of	ADP
taxlaw-2816	663	28	the	the	DET
taxlaw-2816	663	29	supreme	supreme	PROPN
taxlaw-2816	663	30	court	court	PROPN
taxlaw-2816	663	31	’s	’s	PART
taxlaw-2816	663	32	recent	recent	ADJ
taxlaw-2816	663	33	decision	decision	NOUN
taxlaw-2816	663	34	in	in	ADP
taxlaw-2816	663	35	citizens	citizen	NOUN
taxlaw-2816	663	36	united	unite	VERB
taxlaw-2816	663	37	v.	v.	ADP
taxlaw-2816	663	38	f.e.c	f.e.c	PROPN
taxlaw-2816	663	39	.	.	PROPN
taxlaw-2816	663	40	,	,	PUNCT
taxlaw-2816	663	41	558	558	NUM
taxlaw-2816	663	42	u.s	u.s	PROPN
taxlaw-2816	663	43	.	.	PROPN
taxlaw-2816	663	44	310	310	NUM
taxlaw-2816	663	45	(	(	PUNCT
taxlaw-2816	663	46	2010	2010	NUM
taxlaw-2816	663	47	)	)	PUNCT
taxlaw-2816	663	48	.	.	PUNCT
taxlaw-2816	664	1	in	in	ADP
taxlaw-2816	664	2	citizens	citizen	NOUN
taxlaw-2816	664	3	united	unite	VERB
taxlaw-2816	664	4	the	the	DET
taxlaw-2816	664	5	court	court	NOUN
taxlaw-2816	664	6	held	hold	VERB
taxlaw-2816	664	7	that	that	SCONJ
taxlaw-2816	664	8	the	the	DET
taxlaw-2816	664	9	first	first	ADJ
taxlaw-2816	664	10	amendment	amendment	NOUN
taxlaw-2816	664	11	prohibits	prohibit	VERB
taxlaw-2816	664	12	restrictions	restriction	NOUN
taxlaw-2816	664	13	on	on	ADP
taxlaw-2816	664	14	independent	independent	ADJ
taxlaw-2816	664	15	political	political	ADJ
taxlaw-2816	664	16	expenditures	expenditure	NOUN
taxlaw-2816	664	17	by	by	ADP
taxlaw-2816	664	18	corporations	corporation	NOUN
taxlaw-2816	664	19	.	.	PUNCT
taxlaw-2816	665	1	following	follow	VERB
taxlaw-2816	665	2	that	that	DET
taxlaw-2816	665	3	decision	decision	NOUN
taxlaw-2816	665	4	,	,	PUNCT
taxlaw-2816	665	5	several	several	ADJ
taxlaw-2816	665	6	commentators	commentator	NOUN
taxlaw-2816	665	7	expressed	express	VERB
taxlaw-2816	665	8	concerns	concern	NOUN
taxlaw-2816	665	9	over	over	ADP
taxlaw-2816	665	10	the	the	DET
taxlaw-2816	665	11	potential	potential	ADJ
taxlaw-2816	665	12	increase	increase	NOUN
taxlaw-2816	665	13	of	of	ADP
taxlaw-2816	665	14	corporate	corporate	ADJ
taxlaw-2816	665	15	influence	influence	NOUN
taxlaw-2816	665	16	on	on	ADP
taxlaw-2816	665	17	the	the	DET
taxlaw-2816	665	18	political	political	ADJ
taxlaw-2816	665	19	process	process	NOUN
taxlaw-2816	665	20	.	.	PUNCT
taxlaw-2816	666	1	the	the	DET
taxlaw-2816	666	2	broader	broad	ADJ
taxlaw-2816	666	3	jurisdictional	jurisdictional	ADJ
taxlaw-2816	666	4	scope	scope	NOUN
taxlaw-2816	666	5	of	of	ADP
taxlaw-2816	666	6	the	the	DET
taxlaw-2816	666	7	corporate	corporate	ADJ
taxlaw-2816	666	8	income	income	NOUN
taxlaw-2816	666	9	tax	tax	NOUN
taxlaw-2816	666	10	allows	allow	VERB
taxlaw-2816	666	11	for	for	ADP
taxlaw-2816	666	12	a	a	DET
taxlaw-2816	666	13	counterbalance	counterbalance	NOUN
taxlaw-2816	666	14	to	to	ADP
taxlaw-2816	666	15	the	the	DET
taxlaw-2816	666	16	corporate	corporate	ADJ
taxlaw-2816	666	17	influence	influence	NOUN
taxlaw-2816	666	18	that	that	PRON
taxlaw-2816	666	19	these	these	DET
taxlaw-2816	666	20	commentators	commentator	NOUN
taxlaw-2816	666	21	predict	predict	VERB
taxlaw-2816	666	22	.	.	PUNCT
taxlaw-2816	667	1	163	163	NUM
taxlaw-2816	667	2	steven	steven	PROPN
taxlaw-2816	667	3	a.	a.	PROPN
taxlaw-2816	667	4	bank	bank	PROPN
taxlaw-2816	667	5	,	,	PUNCT
taxlaw-2816	667	6	entity	entity	NOUN
taxlaw-2816	667	7	theory	theory	NOUN
taxlaw-2816	667	8	as	as	ADP
taxlaw-2816	667	9	myth	myth	NOUN
taxlaw-2816	667	10	in	in	ADP
taxlaw-2816	667	11	the	the	DET
taxlaw-2816	667	12	origins	origin	NOUN
taxlaw-2816	667	13	of	of	ADP
taxlaw-2816	667	14	the	the	DET
taxlaw-2816	667	15	corporate	corporate	ADJ
taxlaw-2816	667	16	income	income	NOUN
taxlaw-2816	667	17	tax	tax	NOUN
taxlaw-2816	667	18	,	,	PUNCT
taxlaw-2816	667	19	43	43	NUM
taxlaw-2816	667	20	wm	wm	PROPN
taxlaw-2816	667	21	.	.	PROPN
taxlaw-2816	667	22	&	&	CCONJ
taxlaw-2816	667	23	mary	mary	PROPN
taxlaw-2816	667	24	l.	l.	PROPN
taxlaw-2816	667	25	rev	rev	PROPN
taxlaw-2816	667	26	.	.	PROPN
taxlaw-2816	667	27	447	447	NUM
taxlaw-2816	667	28	(	(	PUNCT
taxlaw-2816	667	29	2001	2001	NUM
taxlaw-2816	667	30	)	)	PUNCT
taxlaw-2816	667	31	.	.	PUNCT
taxlaw-2816	668	1	164	164	NUM
taxlaw-2816	669	1	i	i	PROPN
taxlaw-2816	669	2	d.	d.	PROPN
taxlaw-2816	669	3	168	168	NUM
taxlaw-2816	669	4	columbia	columbia	PROPN
taxlaw-2816	669	5	journal	journal	PROPN
taxlaw-2816	669	6	of	of	ADP
taxlaw-2816	669	7	tax	tax	NOUN
taxlaw-2816	669	8	law	law	NOUN
taxlaw-2816	669	9	[	[	X
taxlaw-2816	669	10	vol	vol	NOUN
taxlaw-2816	669	11	.	.	PUNCT
taxlaw-2816	670	1	4:136	4:136	NUM
taxlaw-2816	670	2	direct	direct	ADJ
taxlaw-2816	670	3	regulation	regulation	NOUN
taxlaw-2816	670	4	,	,	PUNCT
taxlaw-2816	670	5	through	through	ADP
taxlaw-2816	670	6	greater	great	ADJ
taxlaw-2816	670	7	disclosure	disclosure	NOUN
taxlaw-2816	670	8	requirements	requirement	NOUN
taxlaw-2816	670	9	under	under	ADP
taxlaw-2816	670	10	the	the	DET
taxlaw-2816	670	11	securities	security	NOUN
taxlaw-2816	670	12	law	law	NOUN
taxlaw-2816	670	13	for	for	ADP
taxlaw-2816	670	14	example	example	NOUN
taxlaw-2816	670	15	,	,	PUNCT
taxlaw-2816	670	16	would	would	AUX
taxlaw-2816	670	17	operate	operate	VERB
taxlaw-2816	670	18	more	more	ADV
taxlaw-2816	670	19	effectively	effectively	ADV
taxlaw-2816	670	20	in	in	ADP
taxlaw-2816	670	21	checking	check	VERB
taxlaw-2816	670	22	corporate	corporate	ADJ
taxlaw-2816	670	23	power	power	NOUN
taxlaw-2816	670	24	.	.	PUNCT
taxlaw-2816	671	1	additionally	additionally	ADV
taxlaw-2816	671	2	,	,	PUNCT
taxlaw-2816	671	3	if	if	SCONJ
taxlaw-2816	671	4	taxation	taxation	NOUN
taxlaw-2816	671	5	itself	itself	PRON
taxlaw-2816	671	6	constitutes	constitute	VERB
taxlaw-2816	671	7	an	an	DET
taxlaw-2816	671	8	indirect	indirect	ADJ
taxlaw-2816	671	9	means	mean	NOUN
taxlaw-2816	671	10	of	of	ADP
taxlaw-2816	671	11	reducing	reduce	VERB
taxlaw-2816	671	12	corporate	corporate	ADJ
taxlaw-2816	671	13	influence	influence	NOUN
taxlaw-2816	671	14	,	,	PUNCT
taxlaw-2816	671	15	the	the	DET
taxlaw-2816	671	16	jurisdictional	jurisdictional	ADJ
taxlaw-2816	671	17	scope	scope	NOUN
taxlaw-2816	671	18	of	of	ADP
taxlaw-2816	671	19	the	the	DET
taxlaw-2816	671	20	tax	tax	NOUN
taxlaw-2816	671	21	used	use	VERB
taxlaw-2816	671	22	to	to	PART
taxlaw-2816	671	23	curtail	curtail	VERB
taxlaw-2816	671	24	that	that	PRON
taxlaw-2816	671	25	corporate	corporate	ADJ
taxlaw-2816	671	26	influence	influence	NOUN
taxlaw-2816	671	27	is	be	AUX
taxlaw-2816	671	28	one	one	NUM
taxlaw-2816	671	29	step	step	NOUN
taxlaw-2816	671	30	further	far	ADV
taxlaw-2816	671	31	removed	remove	VERB
taxlaw-2816	671	32	from	from	ADP
taxlaw-2816	671	33	the	the	DET
taxlaw-2816	671	34	purported	purport	VERB
taxlaw-2816	671	35	goal	goal	NOUN
taxlaw-2816	671	36	of	of	ADP
taxlaw-2816	671	37	corporate	corporate	ADJ
taxlaw-2816	671	38	regulation	regulation	NOUN
taxlaw-2816	671	39	.	.	PUNCT
taxlaw-2816	672	1	in	in	ADP
taxlaw-2816	672	2	short	short	ADJ
taxlaw-2816	672	3	,	,	PUNCT
taxlaw-2816	672	4	there	there	PRON
taxlaw-2816	672	5	may	may	AUX
taxlaw-2816	672	6	be	be	AUX
taxlaw-2816	672	7	a	a	DET
taxlaw-2816	672	8	connection	connection	NOUN
taxlaw-2816	672	9	between	between	ADP
taxlaw-2816	672	10	the	the	DET
taxlaw-2816	672	11	regulatory	regulatory	ADJ
taxlaw-2816	672	12	theory	theory	NOUN
taxlaw-2816	672	13	for	for	ADP
taxlaw-2816	672	14	the	the	DET
taxlaw-2816	672	15	corporate	corporate	ADJ
taxlaw-2816	672	16	income	income	NOUN
taxlaw-2816	672	17	tax	tax	NOUN
taxlaw-2816	672	18	and	and	CCONJ
taxlaw-2816	672	19	the	the	DET
taxlaw-2816	672	20	broader	broad	ADJ
taxlaw-2816	672	21	scope	scope	NOUN
taxlaw-2816	672	22	given	give	VERB
taxlaw-2816	672	23	that	that	DET
taxlaw-2816	672	24	tax	tax	NOUN
taxlaw-2816	672	25	than	than	SCONJ
taxlaw-2816	672	26	given	give	VERB
taxlaw-2816	672	27	the	the	DET
taxlaw-2816	672	28	sales	sale	NOUN
taxlaw-2816	672	29	tax	tax	NOUN
taxlaw-2816	672	30	,	,	PUNCT
taxlaw-2816	672	31	but	but	CCONJ
taxlaw-2816	672	32	the	the	DET
taxlaw-2816	672	33	connection	connection	NOUN
taxlaw-2816	672	34	is	be	AUX
taxlaw-2816	672	35	both	both	CCONJ
taxlaw-2816	672	36	controversial	controversial	ADJ
taxlaw-2816	672	37	and	and	CCONJ
taxlaw-2816	672	38	tenuous	tenuous	ADJ
taxlaw-2816	672	39	.	.	PUNCT
taxlaw-2816	673	1	in	in	ADP
taxlaw-2816	673	2	contrast	contrast	NOUN
taxlaw-2816	673	3	,	,	PUNCT
taxlaw-2816	673	4	a	a	DET
taxlaw-2816	673	5	consistent	consistent	ADJ
taxlaw-2816	673	6	trend	trend	NOUN
taxlaw-2816	673	7	in	in	ADP
taxlaw-2816	673	8	the	the	DET
taxlaw-2816	673	9	area	area	NOUN
taxlaw-2816	673	10	of	of	ADP
taxlaw-2816	673	11	state	state	NOUN
taxlaw-2816	673	12	taxation	taxation	NOUN
taxlaw-2816	673	13	(	(	PUNCT
taxlaw-2816	673	14	discussed	discuss	VERB
taxlaw-2816	673	15	in	in	ADP
taxlaw-2816	673	16	the	the	DET
taxlaw-2816	673	17	next	next	ADJ
taxlaw-2816	673	18	section	section	NOUN
taxlaw-2816	673	19	)	)	PUNCT
taxlaw-2816	673	20	argues	argue	VERB
taxlaw-2816	673	21	strongly	strongly	ADV
taxlaw-2816	673	22	in	in	ADP
taxlaw-2816	673	23	favor	favor	NOUN
taxlaw-2816	673	24	of	of	ADP
taxlaw-2816	673	25	aligning	align	VERB
taxlaw-2816	673	26	the	the	DET
taxlaw-2816	673	27	tax	tax	NOUN
taxlaw-2816	673	28	jurisdiction	jurisdiction	NOUN
taxlaw-2816	673	29	of	of	ADP
taxlaw-2816	673	30	the	the	DET
taxlaw-2816	673	31	sales	sale	NOUN
taxlaw-2816	673	32	tax	tax	NOUN
taxlaw-2816	673	33	and	and	CCONJ
taxlaw-2816	673	34	the	the	DET
taxlaw-2816	673	35	corporate	corporate	ADJ
taxlaw-2816	673	36	income	income	NOUN
taxlaw-2816	673	37	tax	tax	NOUN
taxlaw-2816	673	38	.	.	PUNCT
taxlaw-2816	674	1	iii	iii	X
taxlaw-2816	674	2	.	.	PUNCT
taxlaw-2816	675	1	the	the	DET
taxlaw-2816	675	2	increasing	increase	VERB
taxlaw-2816	675	3	peculiarity	peculiarity	NOUN
taxlaw-2816	675	4	of	of	ADP
taxlaw-2816	675	5	different	different	ADJ
taxlaw-2816	675	6	nexus	nexus	NOUN
taxlaw-2816	675	7	standards	standard	NOUN
taxlaw-2816	675	8	for	for	ADP
taxlaw-2816	675	9	the	the	DET
taxlaw-2816	675	10	sales	sale	NOUN
taxlaw-2816	675	11	tax	tax	NOUN
taxlaw-2816	675	12	and	and	CCONJ
taxlaw-2816	675	13	the	the	DET
taxlaw-2816	675	14	corporate	corporate	ADJ
taxlaw-2816	675	15	income	income	NOUN
taxlaw-2816	675	16	tax	tax	NOUN
taxlaw-2816	675	17	the	the	DET
taxlaw-2816	675	18	disparate	disparate	ADJ
taxlaw-2816	675	19	jurisdictional	jurisdictional	ADJ
taxlaw-2816	675	20	treatment	treatment	NOUN
taxlaw-2816	675	21	of	of	ADP
taxlaw-2816	675	22	the	the	DET
taxlaw-2816	675	23	sales	sale	NOUN
taxlaw-2816	675	24	tax	tax	NOUN
taxlaw-2816	675	25	and	and	CCONJ
taxlaw-2816	675	26	the	the	DET
taxlaw-2816	675	27	state	state	NOUN
taxlaw-2816	675	28	corporate	corporate	ADJ
taxlaw-2816	675	29	income	income	NOUN
taxlaw-2816	675	30	tax	tax	NOUN
taxlaw-2816	675	31	seems	seem	VERB
taxlaw-2816	675	32	increasingly	increasingly	ADV
taxlaw-2816	675	33	peculiar	peculiar	ADJ
taxlaw-2816	675	34	in	in	ADP
taxlaw-2816	675	35	light	light	NOUN
taxlaw-2816	675	36	of	of	ADP
taxlaw-2816	675	37	a	a	DET
taxlaw-2816	675	38	“	"	PUNCT
taxlaw-2816	675	39	convergence	convergence	NOUN
taxlaw-2816	675	40	”	"	PUNCT
taxlaw-2816	675	41	between	between	ADP
taxlaw-2816	675	42	the	the	DET
taxlaw-2816	675	43	two	two	NUM
taxlaw-2816	675	44	taxes	taxis	NOUN
taxlaw-2816	675	45	in	in	ADP
taxlaw-2816	675	46	recent	recent	ADJ
taxlaw-2816	675	47	years	year	NOUN
taxlaw-2816	675	48	.	.	PUNCT
taxlaw-2816	676	1	this	this	DET
taxlaw-2816	676	2	convergence	convergence	NOUN
taxlaw-2816	676	3	has	have	AUX
taxlaw-2816	676	4	occurred	occur	VERB
taxlaw-2816	676	5	because	because	SCONJ
taxlaw-2816	676	6	of	of	ADP
taxlaw-2816	676	7	the	the	DET
taxlaw-2816	676	8	move	move	NOUN
taxlaw-2816	676	9	to	to	PART
taxlaw-2816	676	10	apportion	apportion	VERB
taxlaw-2816	676	11	the	the	DET
taxlaw-2816	676	12	income	income	NOUN
taxlaw-2816	676	13	tax	tax	NOUN
taxlaw-2816	676	14	based	base	VERB
taxlaw-2816	676	15	exclusively	exclusively	ADV
taxlaw-2816	676	16	on	on	ADP
taxlaw-2816	676	17	sales	sale	NOUN
taxlaw-2816	676	18	,	,	PUNCT
taxlaw-2816	676	19	with	with	ADP
taxlaw-2816	676	20	no	no	DET
taxlaw-2816	676	21	weight	weight	NOUN
taxlaw-2816	676	22	given	give	VERB
taxlaw-2816	676	23	to	to	ADP
taxlaw-2816	676	24	the	the	DET
taxlaw-2816	676	25	other	other	ADJ
taxlaw-2816	676	26	traditional	traditional	ADJ
taxlaw-2816	676	27	apportionment	apportionment	ADJ
taxlaw-2816	676	28	factors	factor	NOUN
taxlaw-2816	676	29	of	of	ADP
taxlaw-2816	676	30	payroll	payroll	NOUN
taxlaw-2816	676	31	and	and	CCONJ
taxlaw-2816	676	32	property	property	NOUN
taxlaw-2816	676	33	.	.	PUNCT
taxlaw-2816	677	1	as	as	SCONJ
taxlaw-2816	677	2	discussed	discuss	VERB
taxlaw-2816	677	3	above	above	ADV
taxlaw-2816	677	4	,	,	PUNCT
taxlaw-2816	677	5	states	state	NOUN
taxlaw-2816	677	6	traditionally	traditionally	ADV
taxlaw-2816	677	7	allocated	allocate	VERB
taxlaw-2816	677	8	taxable	taxable	ADJ
taxlaw-2816	677	9	income	income	NOUN
taxlaw-2816	677	10	among	among	ADP
taxlaw-2816	677	11	states	state	NOUN
taxlaw-2816	677	12	according	accord	VERB
taxlaw-2816	677	13	to	to	ADP
taxlaw-2816	677	14	the	the	DET
taxlaw-2816	677	15	three	three	NUM
taxlaw-2816	677	16	-	-	PUNCT
taxlaw-2816	677	17	factor	factor	NOUN
taxlaw-2816	677	18	(	(	PUNCT
taxlaw-2816	677	19	payroll	payroll	NOUN
taxlaw-2816	677	20	,	,	PUNCT
taxlaw-2816	677	21	property	property	NOUN
taxlaw-2816	677	22	,	,	PUNCT
taxlaw-2816	677	23	and	and	CCONJ
taxlaw-2816	677	24	sales	sale	NOUN
taxlaw-2816	677	25	)	)	PUNCT
taxlaw-2816	677	26	formula	formula	NOUN
taxlaw-2816	677	27	set	set	VERB
taxlaw-2816	677	28	forth	forth	ADV
taxlaw-2816	677	29	in	in	ADP
taxlaw-2816	677	30	uditpa.165	uditpa.165	ADV
taxlaw-2816	677	31	the	the	DET
taxlaw-2816	677	32	theory	theory	NOUN
taxlaw-2816	677	33	behind	behind	ADP
taxlaw-2816	677	34	the	the	DET
taxlaw-2816	677	35	traditional	traditional	ADJ
taxlaw-2816	677	36	three	three	NUM
taxlaw-2816	677	37	-	-	PUNCT
taxlaw-2816	677	38	factor	factor	NOUN
taxlaw-2816	677	39	formula	formula	NOUN
taxlaw-2816	677	40	was	be	AUX
taxlaw-2816	677	41	that	that	SCONJ
taxlaw-2816	677	42	the	the	DET
taxlaw-2816	677	43	factors	factor	NOUN
taxlaw-2816	677	44	“	"	PUNCT
taxlaw-2816	677	45	appear	appear	VERB
taxlaw-2816	677	46	in	in	ADP
taxlaw-2816	677	47	combination	combination	NOUN
taxlaw-2816	677	48	to	to	PART
taxlaw-2816	677	49	reflect	reflect	VERB
taxlaw-2816	677	50	a	a	DET
taxlaw-2816	677	51	very	very	ADV
taxlaw-2816	677	52	large	large	ADJ
taxlaw-2816	677	53	share	share	NOUN
taxlaw-2816	677	54	of	of	ADP
taxlaw-2816	677	55	the	the	DET
taxlaw-2816	677	56	activities	activity	NOUN
taxlaw-2816	677	57	by	by	ADP
taxlaw-2816	677	58	which	which	DET
taxlaw-2816	677	59	value	value	NOUN
taxlaw-2816	677	60	is	be	AUX
taxlaw-2816	677	61	generated	generate	VERB
taxlaw-2816	677	62	,	,	PUNCT
taxlaw-2816	677	63	”	"	PUNCT
taxlaw-2816	677	64	and	and	CCONJ
taxlaw-2816	677	65	the	the	DET
taxlaw-2816	677	66	value	value	NOUN
taxlaw-2816	677	67	derived	derive	VERB
taxlaw-2816	677	68	by	by	ADP
taxlaw-2816	677	69	the	the	DET
taxlaw-2816	677	70	taxpayer	taxpayer	NOUN
taxlaw-2816	677	71	’s	’s	PART
taxlaw-2816	677	72	activities	activity	NOUN
taxlaw-2816	677	73	in	in	ADP
taxlaw-2816	677	74	a	a	DET
taxlaw-2816	677	75	state	state	NOUN
taxlaw-2816	677	76	is	be	AUX
taxlaw-2816	677	77	what	what	PRON
taxlaw-2816	677	78	the	the	DET
taxlaw-2816	677	79	income	income	NOUN
taxlaw-2816	677	80	tax	tax	NOUN
taxlaw-2816	677	81	seeks	seek	VERB
taxlaw-2816	677	82	to	to	PART
taxlaw-2816	677	83	tax.166	tax.166	VERB
taxlaw-2816	677	84	uditpa	uditpa	NOUN
taxlaw-2816	677	85	assigned	assign	VERB
taxlaw-2816	677	86	equal	equal	ADJ
taxlaw-2816	677	87	weight	weight	NOUN
taxlaw-2816	677	88	to	to	ADP
taxlaw-2816	677	89	each	each	PRON
taxlaw-2816	677	90	of	of	ADP
taxlaw-2816	677	91	the	the	DET
taxlaw-2816	677	92	factors	factor	NOUN
taxlaw-2816	677	93	in	in	ADP
taxlaw-2816	677	94	apportioning	apportion	VERB
taxlaw-2816	677	95	a	a	DET
taxlaw-2816	677	96	taxpayer	taxpayer	NOUN
taxlaw-2816	677	97	’s	’s	NOUN
taxlaw-2816	677	98	income.167	income.167	ADV
taxlaw-2816	677	99	over	over	ADP
taxlaw-2816	677	100	time	time	NOUN
taxlaw-2816	677	101	,	,	PUNCT
taxlaw-2816	677	102	however	however	ADV
taxlaw-2816	677	103	,	,	PUNCT
taxlaw-2816	677	104	many	many	ADJ
taxlaw-2816	677	105	states	state	NOUN
taxlaw-2816	677	106	have	have	AUX
taxlaw-2816	677	107	moved	move	VERB
taxlaw-2816	677	108	away	away	ADV
taxlaw-2816	677	109	from	from	ADP
taxlaw-2816	677	110	the	the	DET
taxlaw-2816	677	111	three	three	NUM
taxlaw-2816	677	112	-	-	PUNCT
taxlaw-2816	677	113	factor	factor	NOUN
taxlaw-2816	677	114	apportionment	apportionment	NOUN
taxlaw-2816	677	115	method	method	NOUN
taxlaw-2816	677	116	,	,	PUNCT
taxlaw-2816	677	117	choosing	choose	VERB
taxlaw-2816	677	118	instead	instead	ADV
taxlaw-2816	677	119	to	to	PART
taxlaw-2816	677	120	focus	focus	VERB
taxlaw-2816	677	121	more	more	ADV
taxlaw-2816	677	122	heavily	heavily	ADV
taxlaw-2816	677	123	,	,	PUNCT
taxlaw-2816	677	124	or	or	CCONJ
taxlaw-2816	677	125	even	even	ADV
taxlaw-2816	677	126	exclusively	exclusively	ADV
taxlaw-2816	677	127	,	,	PUNCT
taxlaw-2816	677	128	on	on	ADP
taxlaw-2816	677	129	the	the	DET
taxlaw-2816	677	130	sales	sale	NOUN
taxlaw-2816	677	131	factor.168	factor.168	NOUN
taxlaw-2816	677	132	in	in	ADP
taxlaw-2816	677	133	fact	fact	NOUN
taxlaw-2816	677	134	,	,	PUNCT
taxlaw-2816	677	135	as	as	ADP
taxlaw-2816	677	136	of	of	ADP
taxlaw-2816	677	137	may	may	PROPN
taxlaw-2816	677	138	2012	2012	NUM
taxlaw-2816	677	139	,	,	PUNCT
taxlaw-2816	677	140	at	at	ADV
taxlaw-2816	677	141	least	least	ADJ
taxlaw-2816	677	142	twenty	twenty	NUM
taxlaw-2816	677	143	-	-	PUNCT
taxlaw-2816	677	144	two	two	NUM
taxlaw-2816	677	145	states	state	NOUN
taxlaw-2816	677	146	have	have	VERB
taxlaw-2816	677	147	either	either	CCONJ
taxlaw-2816	677	148	already	already	ADV
taxlaw-2816	677	149	165	165	NUM
taxlaw-2816	677	150	at	at	ADP
taxlaw-2816	677	151	one	one	NUM
taxlaw-2816	677	152	point	point	NOUN
taxlaw-2816	677	153	,	,	PUNCT
taxlaw-2816	677	154	forty	forty	NUM
taxlaw-2816	677	155	-	-	PUNCT
taxlaw-2816	677	156	four	four	NUM
taxlaw-2816	677	157	out	out	ADP
taxlaw-2816	677	158	of	of	ADP
taxlaw-2816	677	159	forty	forty	NUM
taxlaw-2816	677	160	-	-	PUNCT
taxlaw-2816	677	161	six	six	NUM
taxlaw-2816	677	162	states	state	NOUN
taxlaw-2816	677	163	imposing	impose	VERB
taxlaw-2816	677	164	a	a	DET
taxlaw-2816	677	165	corporate	corporate	ADJ
taxlaw-2816	677	166	income	income	NOUN
taxlaw-2816	677	167	tax	tax	NOUN
taxlaw-2816	677	168	used	use	VERB
taxlaw-2816	677	169	uditpa	uditpa	NOUN
taxlaw-2816	677	170	’s	’s	PART
taxlaw-2816	677	171	three	three	NUM
taxlaw-2816	677	172	-	-	PUNCT
taxlaw-2816	677	173	factor	factor	NOUN
taxlaw-2816	677	174	formula	formula	NOUN
taxlaw-2816	677	175	to	to	PART
taxlaw-2816	677	176	apportion	apportion	NOUN
taxlaw-2816	677	177	income	income	NOUN
taxlaw-2816	677	178	.	.	PUNCT
taxlaw-2816	678	1	see	see	VERB
taxlaw-2816	678	2	moorman	moorman	PROPN
taxlaw-2816	678	3	mfg	mfg	PROPN
taxlaw-2816	678	4	.	.	PROPN
taxlaw-2816	678	5	co.	co.	PROPN
taxlaw-2816	678	6	v	v	ADP
taxlaw-2816	678	7	bair	bair	PROPN
taxlaw-2816	678	8	,	,	PUNCT
taxlaw-2816	679	1	437	437	NUM
taxlaw-2816	679	2	u.s	u.s	PROPN
taxlaw-2816	679	3	.	.	PROPN
taxlaw-2816	679	4	267	267	NUM
taxlaw-2816	679	5	,	,	PUNCT
taxlaw-2816	679	6	284	284	NUM
taxlaw-2816	679	7	n.1	n.1	NOUN
taxlaw-2816	679	8	(	(	PUNCT
taxlaw-2816	679	9	1978	1978	NUM
taxlaw-2816	679	10	)	)	PUNCT
taxlaw-2816	679	11	.	.	PUNCT
taxlaw-2816	680	1	166	166	NUM
taxlaw-2816	680	2	container	container	PROPN
taxlaw-2816	680	3	corp	corp	PROPN
taxlaw-2816	680	4	.	.	PROPN
taxlaw-2816	680	5	of	of	ADP
taxlaw-2816	680	6	am	be	AUX
taxlaw-2816	680	7	.	.	PUNCT
taxlaw-2816	681	1	v.	v.	ADP
taxlaw-2816	681	2	franchise	franchise	PROPN
taxlaw-2816	681	3	tax	tax	PROPN
taxlaw-2816	681	4	bd	bd	PROPN
taxlaw-2816	681	5	.	.	PROPN
taxlaw-2816	681	6	,	,	PUNCT
taxlaw-2816	681	7	463	463	NUM
taxlaw-2816	681	8	u.s	u.s	PROPN
taxlaw-2816	681	9	.	.	PROPN
taxlaw-2816	681	10	159	159	NUM
taxlaw-2816	681	11	,	,	PUNCT
taxlaw-2816	681	12	183	183	NUM
taxlaw-2816	681	13	(	(	PUNCT
taxlaw-2816	681	14	1983	1983	NUM
taxlaw-2816	681	15	)	)	PUNCT
taxlaw-2816	681	16	.	.	PUNCT
taxlaw-2816	682	1	167	167	NUM
taxlaw-2816	682	2	unif	unif	NOUN
taxlaw-2816	682	3	.	.	PUNCT
taxlaw-2816	683	1	division	division	NOUN
taxlaw-2816	683	2	of	of	ADP
taxlaw-2816	683	3	income	income	NOUN
taxlaw-2816	683	4	for	for	ADP
taxlaw-2816	683	5	tax	tax	NOUN
taxlaw-2816	683	6	purposes	purpose	NOUN
taxlaw-2816	683	7	act	act	VERB
taxlaw-2816	683	8	§	§	PROPN
taxlaw-2816	683	9	9	9	NUM
taxlaw-2816	683	10	.	.	PUNCT
taxlaw-2816	684	1	see	see	VERB
taxlaw-2816	684	2	also	also	ADV
taxlaw-2816	684	3	hellerstein	hellerstein	PROPN
taxlaw-2816	684	4	&	&	CCONJ
taxlaw-2816	684	5	hellerstein	hellerstein	PROPN
taxlaw-2816	684	6	,	,	PUNCT
taxlaw-2816	684	7	supra	supra	PROPN
taxlaw-2816	684	8	note	note	NOUN
taxlaw-2816	684	9	12	12	NUM
taxlaw-2816	684	10	,	,	PUNCT
taxlaw-2816	684	11	at	at	ADP
taxlaw-2816	684	12	¶	¶	PROPN
taxlaw-2816	684	13	8.06	8.06	NUM
taxlaw-2816	684	14	(	(	PUNCT
taxlaw-2816	684	15	discussing	discuss	VERB
taxlaw-2816	684	16	the	the	DET
taxlaw-2816	684	17	history	history	NOUN
taxlaw-2816	684	18	and	and	CCONJ
taxlaw-2816	684	19	justification	justification	NOUN
taxlaw-2816	684	20	for	for	ADP
taxlaw-2816	684	21	the	the	DET
taxlaw-2816	684	22	three	three	NUM
taxlaw-2816	684	23	-	-	PUNCT
taxlaw-2816	684	24	factor	factor	NOUN
taxlaw-2816	684	25	formula	formula	NOUN
taxlaw-2816	684	26	)	)	PUNCT
taxlaw-2816	684	27	.	.	PUNCT
taxlaw-2816	685	1	168	168	NUM
taxlaw-2816	685	2	the	the	DET
taxlaw-2816	685	3	move	move	NOUN
taxlaw-2816	685	4	away	away	ADV
taxlaw-2816	685	5	from	from	ADP
taxlaw-2816	685	6	uditpa	uditpa	PROPN
taxlaw-2816	685	7	’s	’s	PART
taxlaw-2816	685	8	traditional	traditional	ADJ
taxlaw-2816	685	9	three	three	NUM
taxlaw-2816	685	10	-	-	PUNCT
taxlaw-2816	685	11	factor	factor	NOUN
taxlaw-2816	685	12	test	test	NOUN
taxlaw-2816	685	13	by	by	ADP
taxlaw-2816	685	14	some	some	PRON
taxlaw-2816	685	15	,	,	PUNCT
taxlaw-2816	685	16	but	but	CCONJ
taxlaw-2816	685	17	not	not	PART
taxlaw-2816	685	18	all	all	PRON
taxlaw-2816	685	19	,	,	PUNCT
taxlaw-2816	685	20	states	state	VERB
taxlaw-2816	685	21	defeats	defeat	VERB
taxlaw-2816	685	22	one	one	NUM
taxlaw-2816	685	23	of	of	ADP
taxlaw-2816	685	24	the	the	DET
taxlaw-2816	685	25	purposes	purpose	NOUN
taxlaw-2816	685	26	of	of	ADP
taxlaw-2816	685	27	uditpa	uditpa	NOUN
taxlaw-2816	685	28	—	—	PUNCT
taxlaw-2816	685	29	uniformity	uniformity	NOUN
taxlaw-2816	685	30	.	.	PUNCT
taxlaw-2816	686	1	see	see	VERB
taxlaw-2816	686	2	kirk	kirk	PROPN
taxlaw-2816	686	3	j.	j.	PROPN
taxlaw-2816	686	4	stark	stark	PROPN
taxlaw-2816	686	5	,	,	PUNCT
taxlaw-2816	686	6	the	the	DET
taxlaw-2816	686	7	quiet	quiet	ADJ
taxlaw-2816	686	8	revolution	revolution	NOUN
taxlaw-2816	686	9	in	in	ADP
taxlaw-2816	686	10	u.s	u.s	PROPN
taxlaw-2816	686	11	.	.	PROPN
taxlaw-2816	686	12	subnational	subnational	ADJ
taxlaw-2816	686	13	corporate	corporate	ADJ
taxlaw-2816	686	14	income	income	NOUN
taxlaw-2816	686	15	taxation	taxation	NOUN
taxlaw-2816	686	16	,	,	PUNCT
taxlaw-2816	686	17	23	23	NUM
taxlaw-2816	686	18	st	st	PROPN
taxlaw-2816	686	19	.	.	PROPN
taxlaw-2816	686	20	tax	tax	PROPN
taxlaw-2816	686	21	notes	note	NOUN
taxlaw-2816	686	22	775	775	NUM
taxlaw-2816	686	23	,	,	PUNCT
taxlaw-2816	686	24	777	777	NUM
taxlaw-2816	686	25	(	(	PUNCT
taxlaw-2816	686	26	2002	2002	NUM
taxlaw-2816	686	27	)	)	PUNCT
taxlaw-2816	686	28	(	(	PUNCT
taxlaw-2816	686	29	“	"	PUNCT
taxlaw-2816	686	30	uditpa	uditpa	NOUN
taxlaw-2816	686	31	is	be	AUX
taxlaw-2816	686	32	designed	design	VERB
taxlaw-2816	686	33	to	to	PART
taxlaw-2816	686	34	remedy	remedy	VERB
taxlaw-2816	686	35	the	the	DET
taxlaw-2816	686	36	problem	problem	NOUN
taxlaw-2816	686	37	of	of	ADP
taxlaw-2816	686	38	inconsistent	inconsistent	ADJ
taxlaw-2816	686	39	state	state	NOUN
taxlaw-2816	686	40	statutes	statute	NOUN
taxlaw-2816	686	41	concerning	concern	VERB
taxlaw-2816	686	42	the	the	DET
taxlaw-2816	686	43	taxation	taxation	NOUN
taxlaw-2816	686	44	of	of	ADP
taxlaw-2816	686	45	multistate	multistate	NOUN
taxlaw-2816	686	46	corporations	corporation	NOUN
taxlaw-2816	686	47	.	.	PUNCT
taxlaw-2816	686	48	”	"	PUNCT
taxlaw-2816	686	49	)	)	PUNCT
taxlaw-2816	686	50	.	.	PUNCT
taxlaw-2816	687	1	of	of	ADP
taxlaw-2816	687	2	course	course	NOUN
taxlaw-2816	687	3	,	,	PUNCT
taxlaw-2816	687	4	the	the	DET
taxlaw-2816	687	5	three	three	NUM
taxlaw-2816	687	6	-	-	PUNCT
taxlaw-2816	687	7	factor	factor	NOUN
taxlaw-2816	687	8	formula	formula	NOUN
taxlaw-2816	687	9	is	be	AUX
taxlaw-2816	687	10	not	not	PART
taxlaw-2816	687	11	the	the	DET
taxlaw-2816	687	12	only	only	ADJ
taxlaw-2816	687	13	possible	possible	ADJ
taxlaw-2816	687	14	approach	approach	NOUN
taxlaw-2816	687	15	2013	2013	NUM
taxlaw-2816	687	16	]	]	PUNCT
taxlaw-2816	688	1	sales	sale	NOUN
taxlaw-2816	688	2	tax	tax	NOUN
taxlaw-2816	688	3	exceptionalism	exceptionalism	NOUN
taxlaw-2816	688	4	169	169	NUM
taxlaw-2816	688	5	converted	convert	VERB
taxlaw-2816	688	6	or	or	CCONJ
taxlaw-2816	688	7	are	be	AUX
taxlaw-2816	688	8	in	in	ADP
taxlaw-2816	688	9	the	the	DET
taxlaw-2816	688	10	process	process	NOUN
taxlaw-2816	688	11	of	of	ADP
taxlaw-2816	688	12	converting	convert	VERB
taxlaw-2816	688	13	to	to	ADP
taxlaw-2816	688	14	what	what	PRON
taxlaw-2816	688	15	is	be	AUX
taxlaw-2816	688	16	called	call	VERB
taxlaw-2816	688	17	a	a	DET
taxlaw-2816	688	18	“	"	PUNCT
taxlaw-2816	688	19	single	single	ADJ
taxlaw-2816	688	20	-	-	PUNCT
taxlaw-2816	688	21	sales	sale	NOUN
taxlaw-2816	688	22	factor	factor	NOUN
taxlaw-2816	688	23	”	"	PUNCT
taxlaw-2816	688	24	(	(	PUNCT
taxlaw-2816	688	25	“	"	PUNCT
taxlaw-2816	688	26	ssf	ssf	NOUN
taxlaw-2816	688	27	”	"	PUNCT
taxlaw-2816	688	28	)	)	PUNCT
taxlaw-2816	688	29	apportionment	apportionment	VERB
taxlaw-2816	688	30	method.169	method.169	PROPN
taxlaw-2816	688	31	under	under	ADP
taxlaw-2816	688	32	ssf	ssf	PROPN
taxlaw-2816	688	33	apportionment	apportionment	PROPN
taxlaw-2816	688	34	,	,	PUNCT
taxlaw-2816	688	35	payroll	payroll	NOUN
taxlaw-2816	688	36	and	and	CCONJ
taxlaw-2816	688	37	property	property	NOUN
taxlaw-2816	688	38	are	be	AUX
taxlaw-2816	688	39	given	give	VERB
taxlaw-2816	688	40	no	no	DET
taxlaw-2816	688	41	consideration	consideration	NOUN
taxlaw-2816	688	42	in	in	ADP
taxlaw-2816	688	43	the	the	DET
taxlaw-2816	688	44	apportionment	apportionment	NOUN
taxlaw-2816	688	45	of	of	ADP
taxlaw-2816	688	46	a	a	DET
taxlaw-2816	688	47	taxpayer	taxpayer	NOUN
taxlaw-2816	688	48	’s	’s	PART
taxlaw-2816	688	49	income	income	NOUN
taxlaw-2816	688	50	.	.	PUNCT
taxlaw-2816	689	1	revisiting	revisit	VERB
taxlaw-2816	689	2	our	our	PRON
taxlaw-2816	689	3	earlier	early	ADJ
taxlaw-2816	689	4	example	example	NOUN
taxlaw-2816	689	5	in	in	ADP
taxlaw-2816	689	6	which	which	PRON
taxlaw-2816	689	7	taxpayer	taxpayer	NOUN
taxlaw-2816	689	8	had	have	VERB
taxlaw-2816	689	9	30	30	NUM
taxlaw-2816	689	10	%	%	NOUN
taxlaw-2816	689	11	of	of	ADP
taxlaw-2816	689	12	its	its	PRON
taxlaw-2816	689	13	property	property	NOUN
taxlaw-2816	689	14	,	,	PUNCT
taxlaw-2816	689	15	50	50	NUM
taxlaw-2816	689	16	%	%	NOUN
taxlaw-2816	689	17	of	of	ADP
taxlaw-2816	689	18	its	its	PRON
taxlaw-2816	689	19	payroll	payroll	NOUN
taxlaw-2816	689	20	,	,	PUNCT
taxlaw-2816	689	21	and	and	CCONJ
taxlaw-2816	689	22	10	10	NUM
taxlaw-2816	689	23	%	%	NOUN
taxlaw-2816	689	24	of	of	ADP
taxlaw-2816	689	25	its	its	PRON
taxlaw-2816	689	26	sales	sale	NOUN
taxlaw-2816	689	27	in	in	ADP
taxlaw-2816	689	28	state	state	NOUN
taxlaw-2816	689	29	a	a	NOUN
taxlaw-2816	689	30	,	,	PUNCT
taxlaw-2816	689	31	state	state	NOUN
taxlaw-2816	689	32	a	a	PRON
taxlaw-2816	689	33	would	would	AUX
taxlaw-2816	689	34	be	be	AUX
taxlaw-2816	689	35	entitled	entitle	VERB
taxlaw-2816	689	36	to	to	PART
taxlaw-2816	689	37	tax	tax	VERB
taxlaw-2816	689	38	only	only	ADV
taxlaw-2816	689	39	10	10	NUM
taxlaw-2816	689	40	%	%	NOUN
taxlaw-2816	689	41	of	of	ADP
taxlaw-2816	689	42	taxpayer	taxpayer	NOUN
taxlaw-2816	689	43	’s	’s	PART
taxlaw-2816	689	44	income	income	NOUN
taxlaw-2816	689	45	under	under	ADP
taxlaw-2816	689	46	an	an	DET
taxlaw-2816	689	47	ssf	ssf	NOUN
taxlaw-2816	689	48	apportionment	apportionment	NOUN
taxlaw-2816	689	49	scheme	scheme	NOUN
taxlaw-2816	689	50	(	(	PUNCT
taxlaw-2816	689	51	the	the	DET
taxlaw-2816	689	52	proportion	proportion	NOUN
taxlaw-2816	689	53	of	of	ADP
taxlaw-2816	689	54	taxpayer	taxpayer	NOUN
taxlaw-2816	689	55	’s	’s	PART
taxlaw-2816	689	56	sales	sale	NOUN
taxlaw-2816	689	57	in	in	ADP
taxlaw-2816	689	58	state	state	NOUN
taxlaw-2816	689	59	a	a	X
taxlaw-2816	689	60	)	)	PUNCT
taxlaw-2816	689	61	,	,	PUNCT
taxlaw-2816	689	62	rather	rather	ADV
taxlaw-2816	689	63	than	than	ADP
taxlaw-2816	689	64	the	the	DET
taxlaw-2816	689	65	30	30	NUM
taxlaw-2816	689	66	%	%	NOUN
taxlaw-2816	689	67	taxable	taxable	NOUN
taxlaw-2816	689	68	under	under	ADP
taxlaw-2816	689	69	the	the	DET
taxlaw-2816	689	70	traditional	traditional	ADJ
taxlaw-2816	689	71	three	three	NUM
taxlaw-2816	689	72	-	-	PUNCT
taxlaw-2816	689	73	factor	factor	NOUN
taxlaw-2816	689	74	formula.170	formula.170	NOUN
taxlaw-2816	689	75	why	why	SCONJ
taxlaw-2816	689	76	would	would	AUX
taxlaw-2816	689	77	a	a	DET
taxlaw-2816	689	78	state	state	NOUN
taxlaw-2816	689	79	change	change	NOUN
taxlaw-2816	689	80	to	to	PART
taxlaw-2816	689	81	ssf	ssf	VERB
taxlaw-2816	689	82	apportionment?171	apportionment?171	PROPN
taxlaw-2816	689	83	relative	relative	ADJ
taxlaw-2816	689	84	to	to	ADP
taxlaw-2816	689	85	the	the	DET
taxlaw-2816	689	86	traditional	traditional	ADJ
taxlaw-2816	689	87	three	three	NUM
taxlaw-2816	689	88	-	-	PUNCT
taxlaw-2816	689	89	factor	factor	NOUN
taxlaw-2816	689	90	formula	formula	NOUN
taxlaw-2816	689	91	,	,	PUNCT
taxlaw-2816	689	92	ssf	ssf	NOUN
taxlaw-2816	689	93	apportionment	apportionment	NOUN
taxlaw-2816	689	94	benefits	benefit	NOUN
taxlaw-2816	689	95	companies	company	NOUN
taxlaw-2816	689	96	which	which	PRON
taxlaw-2816	689	97	have	have	VERB
taxlaw-2816	689	98	in	in	ADP
taxlaw-2816	689	99	-	-	PUNCT
taxlaw-2816	689	100	state	state	NOUN
taxlaw-2816	689	101	employees	employee	NOUN
taxlaw-2816	689	102	and	and	CCONJ
taxlaw-2816	689	103	facilities	facility	NOUN
taxlaw-2816	689	104	and	and	CCONJ
taxlaw-2816	689	105	which	which	PRON
taxlaw-2816	689	106	export	export	VERB
taxlaw-2816	689	107	a	a	DET
taxlaw-2816	689	108	significant	significant	ADJ
taxlaw-2816	689	109	percentage	percentage	NOUN
taxlaw-2816	689	110	of	of	ADP
taxlaw-2816	689	111	their	their	PRON
taxlaw-2816	689	112	products	product	NOUN
taxlaw-2816	689	113	to	to	ADP
taxlaw-2816	689	114	purchasers	purchaser	NOUN
taxlaw-2816	689	115	in	in	ADP
taxlaw-2816	689	116	other	other	ADJ
taxlaw-2816	689	117	states	state	NOUN
taxlaw-2816	689	118	.	.	PUNCT
taxlaw-2816	690	1	it	it	PRON
taxlaw-2816	690	2	penalizes	penalize	VERB
taxlaw-2816	690	3	companies	company	NOUN
taxlaw-2816	690	4	with	with	ADP
taxlaw-2816	690	5	little	little	ADJ
taxlaw-2816	690	6	or	or	CCONJ
taxlaw-2816	690	7	no	no	PRON
taxlaw-2816	690	8	in	in	ADP
taxlaw-2816	690	9	-	-	PUNCT
taxlaw-2816	690	10	state	state	NOUN
taxlaw-2816	690	11	employees	employee	NOUN
taxlaw-2816	690	12	or	or	CCONJ
taxlaw-2816	690	13	facilities	facility	NOUN
taxlaw-2816	690	14	that	that	PRON
taxlaw-2816	690	15	sell	sell	VERB
taxlaw-2816	690	16	their	their	PRON
taxlaw-2816	690	17	goods	good	NOUN
taxlaw-2816	690	18	into	into	ADP
taxlaw-2816	690	19	the	the	DET
taxlaw-2816	690	20	taxing	tax	VERB
taxlaw-2816	690	21	state.172	state.172	NOUN
taxlaw-2816	690	22	in	in	ADP
taxlaw-2816	690	23	other	other	ADJ
taxlaw-2816	690	24	words	word	NOUN
taxlaw-2816	690	25	,	,	PUNCT
taxlaw-2816	690	26	ssf	ssf	NOUN
taxlaw-2816	690	27	apportionment	apportionment	NOUN
taxlaw-2816	690	28	favors	favor	VERB
taxlaw-2816	690	29	“	"	PUNCT
taxlaw-2816	690	30	in	in	ADP
taxlaw-2816	690	31	-	-	PUNCT
taxlaw-2816	690	32	state	state	NOUN
taxlaw-2816	690	33	”	"	PUNCT
taxlaw-2816	690	34	companies	company	NOUN
taxlaw-2816	690	35	and	and	CCONJ
taxlaw-2816	690	36	places	place	VERB
taxlaw-2816	690	37	a	a	DET
taxlaw-2816	690	38	greater	great	ADJ
taxlaw-2816	690	39	tax	tax	NOUN
taxlaw-2816	690	40	burden	burden	NOUN
taxlaw-2816	690	41	on	on	ADP
taxlaw-2816	690	42	“	"	PUNCT
taxlaw-2816	690	43	out	out	ADP
taxlaw-2816	690	44	-	-	PUNCT
taxlaw-2816	690	45	of	of	ADP
taxlaw-2816	690	46	-	-	PUNCT
taxlaw-2816	690	47	state	state	NOUN
taxlaw-2816	690	48	”	"	PUNCT
taxlaw-2816	690	49	companies	company	NOUN
taxlaw-2816	690	50	relative	relative	ADJ
taxlaw-2816	690	51	to	to	ADP
taxlaw-2816	690	52	the	the	DET
taxlaw-2816	690	53	uditpa	uditpa	NOUN
taxlaw-2816	690	54	regime	regime	NOUN
taxlaw-2816	690	55	.	.	PUNCT
taxlaw-2816	691	1	to	to	PART
taxlaw-2816	691	2	illustrate	illustrate	VERB
taxlaw-2816	691	3	this	this	PRON
taxlaw-2816	691	4	,	,	PUNCT
taxlaw-2816	691	5	consider	consider	VERB
taxlaw-2816	691	6	again	again	ADV
taxlaw-2816	691	7	our	our	PRON
taxlaw-2816	691	8	hypothetical	hypothetical	ADJ
taxlaw-2816	691	9	taxpayer	taxpayer	NOUN
taxlaw-2816	691	10	.	.	PUNCT
taxlaw-2816	692	1	taxpayer	taxpayer	NOUN
taxlaw-2816	692	2	had	have	VERB
taxlaw-2816	692	3	to	to	PART
taxlaw-2816	692	4	apportion	apportion	VERB
taxlaw-2816	692	5	30	30	NUM
taxlaw-2816	692	6	%	%	NOUN
taxlaw-2816	692	7	of	of	ADP
taxlaw-2816	692	8	its	its	PRON
taxlaw-2816	692	9	taxable	taxable	ADJ
taxlaw-2816	692	10	income	income	NOUN
taxlaw-2816	692	11	to	to	PART
taxlaw-2816	692	12	state	state	VERB
taxlaw-2816	692	13	a	a	PRON
taxlaw-2816	692	14	under	under	ADP
taxlaw-2816	692	15	the	the	DET
taxlaw-2816	692	16	traditional	traditional	ADJ
taxlaw-2816	692	17	three	three	NUM
taxlaw-2816	692	18	-	-	PUNCT
taxlaw-2816	692	19	factor	factor	NOUN
taxlaw-2816	692	20	formula	formula	NOUN
taxlaw-2816	692	21	but	but	CCONJ
taxlaw-2816	692	22	only	only	ADV
taxlaw-2816	692	23	10	10	NUM
taxlaw-2816	692	24	%	%	NOUN
taxlaw-2816	692	25	under	under	ADP
taxlaw-2816	692	26	ssf	ssf	PROPN
taxlaw-2816	692	27	apportionment	apportionment	NOUN
taxlaw-2816	692	28	.	.	PUNCT
taxlaw-2816	693	1	if	if	SCONJ
taxlaw-2816	693	2	taxpayer	taxpayer	NOUN
taxlaw-2816	693	3	instead	instead	ADV
taxlaw-2816	693	4	had	have	VERB
taxlaw-2816	693	5	only	only	ADV
taxlaw-2816	693	6	5	5	NUM
taxlaw-2816	693	7	%	%	NOUN
taxlaw-2816	693	8	of	of	ADP
taxlaw-2816	693	9	its	its	PRON
taxlaw-2816	693	10	property	property	NOUN
taxlaw-2816	693	11	and	and	CCONJ
taxlaw-2816	693	12	payroll	payroll	NOUN
taxlaw-2816	693	13	in	in	ADP
taxlaw-2816	693	14	state	state	NOUN
taxlaw-2816	693	15	a	a	PRON
taxlaw-2816	693	16	but	but	CCONJ
taxlaw-2816	693	17	made	make	VERB
taxlaw-2816	693	18	50	50	NUM
taxlaw-2816	693	19	%	%	NOUN
taxlaw-2816	693	20	of	of	ADP
taxlaw-2816	693	21	its	its	PRON
taxlaw-2816	693	22	sales	sale	NOUN
taxlaw-2816	693	23	in	in	ADP
taxlaw-2816	693	24	the	the	DET
taxlaw-2816	693	25	state	state	NOUN
taxlaw-2816	693	26	to	to	PART
taxlaw-2816	693	27	apportionment	apportionment	VERB
taxlaw-2816	693	28	.	.	PUNCT
taxlaw-2816	694	1	for	for	ADP
taxlaw-2816	694	2	example	example	NOUN
taxlaw-2816	694	3	,	,	PUNCT
taxlaw-2816	694	4	connecticut	connecticut	PROPN
taxlaw-2816	694	5	previously	previously	ADV
taxlaw-2816	694	6	used	use	VERB
taxlaw-2816	694	7	a	a	DET
taxlaw-2816	694	8	single	single	ADJ
taxlaw-2816	694	9	-	-	PUNCT
taxlaw-2816	694	10	factor	factor	NOUN
taxlaw-2816	694	11	property	property	NOUN
taxlaw-2816	694	12	formula	formula	NOUN
taxlaw-2816	694	13	,	,	PUNCT
taxlaw-2816	694	14	which	which	PRON
taxlaw-2816	694	15	the	the	DET
taxlaw-2816	694	16	supreme	supreme	PROPN
taxlaw-2816	694	17	court	court	PROPN
taxlaw-2816	694	18	upheld	uphold	VERB
taxlaw-2816	694	19	in	in	ADP
taxlaw-2816	694	20	underwood	underwood	PROPN
taxlaw-2816	694	21	typewriter	typewriter	PROPN
taxlaw-2816	694	22	co.	co.	PROPN
taxlaw-2816	695	1	v.	v.	ADP
taxlaw-2816	695	2	chamberlain	chamberlain	PROPN
taxlaw-2816	695	3	,	,	PUNCT
taxlaw-2816	695	4	254	254	NUM
taxlaw-2816	695	5	u.s	u.s	PROPN
taxlaw-2816	695	6	.	.	PROPN
taxlaw-2816	695	7	113	113	NUM
taxlaw-2816	695	8	(	(	PUNCT
taxlaw-2816	695	9	1920	1920	NUM
taxlaw-2816	695	10	)	)	PUNCT
taxlaw-2816	695	11	.	.	PUNCT
taxlaw-2816	696	1	according	accord	VERB
taxlaw-2816	696	2	to	to	ADP
taxlaw-2816	696	3	the	the	DET
taxlaw-2816	696	4	supreme	supreme	PROPN
taxlaw-2816	696	5	court	court	PROPN
taxlaw-2816	696	6	,	,	PUNCT
taxlaw-2816	696	7	“	"	PUNCT
taxlaw-2816	696	8	states	state	NOUN
taxlaw-2816	696	9	have	have	VERB
taxlaw-2816	696	10	wide	wide	ADJ
taxlaw-2816	696	11	latitude	latitude	NOUN
taxlaw-2816	696	12	in	in	ADP
taxlaw-2816	696	13	the	the	DET
taxlaw-2816	696	14	selection	selection	NOUN
taxlaw-2816	696	15	of	of	ADP
taxlaw-2816	696	16	apportionment	apportionment	ADJ
taxlaw-2816	696	17	formulas	formula	NOUN
taxlaw-2816	696	18	and	and	CCONJ
taxlaw-2816	696	19	.	.	PUNCT
taxlaw-2816	696	20	.	.	PUNCT
taxlaw-2816	696	21	.	.	PUNCT
taxlaw-2816	697	1	a	a	DET
taxlaw-2816	697	2	formula	formula	NOUN
taxlaw-2816	697	3	-	-	PUNCT
taxlaw-2816	697	4	produced	produce	VERB
taxlaw-2816	697	5	assessment	assessment	NOUN
taxlaw-2816	697	6	will	will	AUX
taxlaw-2816	697	7	only	only	ADV
taxlaw-2816	697	8	be	be	AUX
taxlaw-2816	697	9	disturbed	disturb	VERB
taxlaw-2816	697	10	when	when	SCONJ
taxlaw-2816	697	11	the	the	DET
taxlaw-2816	697	12	taxpayer	taxpayer	NOUN
taxlaw-2816	697	13	has	have	AUX
taxlaw-2816	697	14	proved	prove	VERB
taxlaw-2816	697	15	by	by	ADP
taxlaw-2816	697	16	‘	'	PUNCT
taxlaw-2816	697	17	clear	clear	ADJ
taxlaw-2816	697	18	and	and	CCONJ
taxlaw-2816	697	19	cogent	cogent	ADJ
taxlaw-2816	697	20	evidence	evidence	NOUN
taxlaw-2816	697	21	’	'	PUNCT
taxlaw-2816	697	22	that	that	SCONJ
taxlaw-2816	697	23	the	the	DET
taxlaw-2816	697	24	income	income	NOUN
taxlaw-2816	697	25	attributed	attribute	VERB
taxlaw-2816	697	26	to	to	ADP
taxlaw-2816	697	27	the	the	DET
taxlaw-2816	697	28	state	state	NOUN
taxlaw-2816	697	29	is	be	AUX
taxlaw-2816	697	30	in	in	ADP
taxlaw-2816	697	31	fact	fact	NOUN
taxlaw-2816	697	32	‘	'	PUNCT
taxlaw-2816	697	33	out	out	ADP
taxlaw-2816	697	34	of	of	ADP
taxlaw-2816	697	35	all	all	DET
taxlaw-2816	697	36	appropriate	appropriate	ADJ
taxlaw-2816	697	37	proportion	proportion	NOUN
taxlaw-2816	697	38	to	to	ADP
taxlaw-2816	697	39	the	the	DET
taxlaw-2816	697	40	business	business	NOUN
taxlaw-2816	697	41	transacted	transact	VERB
taxlaw-2816	697	42	.	.	PUNCT
taxlaw-2816	697	43	.	.	PUNCT
taxlaw-2816	698	1	.	.	PUNCT
taxlaw-2816	699	1	in	in	ADP
taxlaw-2816	699	2	that	that	DET
taxlaw-2816	699	3	state	state	NOUN
taxlaw-2816	699	4	,	,	PUNCT
taxlaw-2816	699	5	’	'	PUNCT
taxlaw-2816	699	6	or	or	CCONJ
taxlaw-2816	699	7	has	have	AUX
taxlaw-2816	699	8	‘	'	PUNCT
taxlaw-2816	699	9	led	lead	VERB
taxlaw-2816	699	10	to	to	ADP
taxlaw-2816	699	11	a	a	DET
taxlaw-2816	699	12	grossly	grossly	ADV
taxlaw-2816	699	13	distorted	distort	VERB
taxlaw-2816	699	14	result	result	NOUN
taxlaw-2816	699	15	.	.	PUNCT
taxlaw-2816	699	16	’	'	PUNCT
taxlaw-2816	700	1	”	"	PUNCT
taxlaw-2816	700	2	moorman	moorman	NOUN
taxlaw-2816	700	3	,	,	PUNCT
taxlaw-2816	700	4	437	437	NUM
taxlaw-2816	700	5	u.s	u.s	PROPN
taxlaw-2816	700	6	.	.	PROPN
taxlaw-2816	700	7	at	at	ADP
taxlaw-2816	700	8	274	274	NUM
taxlaw-2816	700	9	.	.	PUNCT
taxlaw-2816	701	1	any	any	DET
taxlaw-2816	701	2	apportionment	apportionment	ADJ
taxlaw-2816	701	3	formula	formula	NOUN
taxlaw-2816	701	4	,	,	PUNCT
taxlaw-2816	701	5	however	however	ADV
taxlaw-2816	701	6	,	,	PUNCT
taxlaw-2816	701	7	must	must	AUX
taxlaw-2816	701	8	meet	meet	VERB
taxlaw-2816	701	9	the	the	DET
taxlaw-2816	701	10	court	court	NOUN
taxlaw-2816	701	11	’s	’s	PART
taxlaw-2816	701	12	“	"	PUNCT
taxlaw-2816	701	13	internal	internal	ADJ
taxlaw-2816	701	14	consistency	consistency	NOUN
taxlaw-2816	701	15	”	"	PUNCT
taxlaw-2816	701	16	and	and	CCONJ
taxlaw-2816	701	17	“	"	PUNCT
taxlaw-2816	701	18	external	external	ADJ
taxlaw-2816	701	19	consistency	consistency	NOUN
taxlaw-2816	701	20	”	"	PUNCT
taxlaw-2816	701	21	requirements	requirement	NOUN
taxlaw-2816	701	22	.	.	PUNCT
taxlaw-2816	702	1	see	see	VERB
taxlaw-2816	702	2	okla	okla	NOUN
taxlaw-2816	702	3	.	.	PUNCT
taxlaw-2816	703	1	tax	tax	NOUN
taxlaw-2816	703	2	comm’n	comm’n	NOUN
taxlaw-2816	703	3	v.	v.	ADP
taxlaw-2816	703	4	jefferson	jefferson	PROPN
taxlaw-2816	703	5	lines	lines	PROPN
taxlaw-2816	703	6	,	,	PUNCT
taxlaw-2816	703	7	inc	inc	PROPN
taxlaw-2816	703	8	.	.	PROPN
taxlaw-2816	703	9	,	,	PUNCT
taxlaw-2816	703	10	514	514	NUM
taxlaw-2816	704	1	u.s	u.s	PROPN
taxlaw-2816	704	2	.	.	PROPN
taxlaw-2816	704	3	175	175	NUM
taxlaw-2816	704	4	,	,	PUNCT
taxlaw-2816	704	5	185	185	NUM
taxlaw-2816	704	6	(	(	PUNCT
taxlaw-2816	704	7	1995	1995	NUM
taxlaw-2816	704	8	)	)	PUNCT
taxlaw-2816	704	9	(	(	PUNCT
taxlaw-2816	704	10	discussing	discuss	VERB
taxlaw-2816	704	11	these	these	DET
taxlaw-2816	704	12	requirements	requirement	NOUN
taxlaw-2816	704	13	)	)	PUNCT
taxlaw-2816	704	14	.	.	PUNCT
taxlaw-2816	705	1	states	state	NOUN
taxlaw-2816	705	2	have	have	AUX
taxlaw-2816	705	3	also	also	ADV
taxlaw-2816	705	4	used	use	VERB
taxlaw-2816	705	5	formulas	formula	NOUN
taxlaw-2816	705	6	other	other	ADJ
taxlaw-2816	705	7	than	than	ADP
taxlaw-2816	705	8	uditpa	uditpa	NOUN
taxlaw-2816	705	9	’s	’s	PART
taxlaw-2816	705	10	three	three	NUM
taxlaw-2816	705	11	-	-	PUNCT
taxlaw-2816	705	12	factor	factor	NOUN
taxlaw-2816	705	13	formula	formula	NOUN
taxlaw-2816	705	14	or	or	CCONJ
taxlaw-2816	705	15	a	a	DET
taxlaw-2816	705	16	single	single	ADJ
taxlaw-2816	705	17	-	-	PUNCT
taxlaw-2816	705	18	sales	sale	NOUN
taxlaw-2816	705	19	factor	factor	NOUN
taxlaw-2816	705	20	formula	formula	NOUN
taxlaw-2816	705	21	to	to	PART
taxlaw-2816	705	22	apportion	apportion	NOUN
taxlaw-2816	705	23	income	income	NOUN
taxlaw-2816	705	24	.	.	PUNCT
taxlaw-2816	706	1	169	169	NUM
taxlaw-2816	706	2	fed’n	fed’n	NOUN
taxlaw-2816	706	3	of	of	ADP
taxlaw-2816	706	4	tax	tax	NOUN
taxlaw-2816	706	5	adm’rs	adm’rs	NOUN
taxlaw-2816	706	6	,	,	PUNCT
taxlaw-2816	706	7	“	"	PUNCT
taxlaw-2816	706	8	state	state	NOUN
taxlaw-2816	706	9	apportionment	apportionment	NOUN
taxlaw-2816	706	10	of	of	ADP
taxlaw-2816	706	11	corporate	corporate	ADJ
taxlaw-2816	706	12	income	income	NOUN
taxlaw-2816	706	13	”	"	PUNCT
taxlaw-2816	706	14	(	(	PUNCT
taxlaw-2816	706	15	revised	revise	VERB
taxlaw-2816	706	16	january	january	PROPN
taxlaw-2816	706	17	1	1	NUM
taxlaw-2816	706	18	,	,	PUNCT
taxlaw-2816	706	19	2013	2013	NUM
taxlaw-2816	706	20	)	)	PUNCT
taxlaw-2816	706	21	,	,	PUNCT
taxlaw-2816	706	22	available	available	ADJ
taxlaw-2816	706	23	at	at	ADP
taxlaw-2816	706	24	http://www.taxadmin.org/fta/rate/apport.pdf	http://www.taxadmin.org/fta/rate/apport.pdf	PROPN
taxlaw-2816	706	25	.	.	PUNCT
taxlaw-2816	707	1	the	the	DET
taxlaw-2816	707	2	supreme	supreme	PROPN
taxlaw-2816	707	3	court	court	PROPN
taxlaw-2816	707	4	upheld	uphold	VERB
taxlaw-2816	707	5	iowa	iowa	PROPN
taxlaw-2816	707	6	’s	’s	PART
taxlaw-2816	707	7	single	single	ADJ
taxlaw-2816	707	8	-	-	PUNCT
taxlaw-2816	707	9	sales	sale	NOUN
taxlaw-2816	707	10	factor	factor	NOUN
taxlaw-2816	707	11	apportionment	apportionment	NOUN
taxlaw-2816	707	12	in	in	ADP
taxlaw-2816	707	13	moorman	moorman	PROPN
taxlaw-2816	707	14	.	.	PUNCT
taxlaw-2816	708	1	iowa	iowa	PROPN
taxlaw-2816	708	2	’s	’s	PART
taxlaw-2816	708	3	ssf	ssf	PROPN
taxlaw-2816	708	4	apportionment	apportionment	NOUN
taxlaw-2816	708	5	formula	formula	NOUN
taxlaw-2816	708	6	was	be	AUX
taxlaw-2816	708	7	not	not	PART
taxlaw-2816	708	8	adopted	adopt	VERB
taxlaw-2816	708	9	in	in	ADP
taxlaw-2816	708	10	connection	connection	NOUN
taxlaw-2816	708	11	with	with	ADP
taxlaw-2816	708	12	the	the	DET
taxlaw-2816	708	13	recent	recent	ADJ
taxlaw-2816	708	14	trend	trend	NOUN
taxlaw-2816	708	15	.	.	PUNCT
taxlaw-2816	709	1	rather	rather	ADV
taxlaw-2816	709	2	,	,	PUNCT
taxlaw-2816	709	3	it	it	PRON
taxlaw-2816	709	4	has	have	AUX
taxlaw-2816	709	5	been	be	AUX
taxlaw-2816	709	6	in	in	ADP
taxlaw-2816	709	7	place	place	NOUN
taxlaw-2816	709	8	since	since	SCONJ
taxlaw-2816	709	9	1934	1934	NUM
taxlaw-2816	709	10	,	,	PUNCT
taxlaw-2816	709	11	when	when	SCONJ
taxlaw-2816	709	12	iowa	iowa	PROPN
taxlaw-2816	709	13	first	first	ADV
taxlaw-2816	709	14	adopted	adopt	VERB
taxlaw-2816	709	15	its	its	PRON
taxlaw-2816	709	16	income	income	NOUN
taxlaw-2816	709	17	tax	tax	NOUN
taxlaw-2816	709	18	.	.	PUNCT
taxlaw-2816	710	1	see	see	VERB
taxlaw-2816	710	2	moorman	moorman	NOUN
taxlaw-2816	710	3	,	,	PUNCT
taxlaw-2816	710	4	437	437	NUM
taxlaw-2816	710	5	u.s	u.s	PROPN
taxlaw-2816	710	6	.	.	PROPN
taxlaw-2816	710	7	at	at	ADP
taxlaw-2816	710	8	283	283	NUM
taxlaw-2816	710	9	n.2	n.2	NOUN
taxlaw-2816	710	10	.	.	NOUN
taxlaw-2816	710	11	170	170	NUM
taxlaw-2816	710	12	see	see	VERB
taxlaw-2816	710	13	supra	supra	PROPN
taxlaw-2816	710	14	note	note	PROPN
taxlaw-2816	710	15	70	70	NUM
taxlaw-2816	710	16	.	.	NOUN
taxlaw-2816	710	17	171	171	NUM
taxlaw-2816	710	18	as	as	SCONJ
taxlaw-2816	710	19	stated	state	VERB
taxlaw-2816	710	20	by	by	ADP
taxlaw-2816	710	21	justice	justice	PROPN
taxlaw-2816	710	22	powell	powell	PROPN
taxlaw-2816	710	23	in	in	ADP
taxlaw-2816	710	24	his	his	PRON
taxlaw-2816	710	25	dissent	dissent	NOUN
taxlaw-2816	710	26	in	in	ADP
taxlaw-2816	710	27	moorman	moorman	NOUN
taxlaw-2816	710	28	,	,	PUNCT
taxlaw-2816	710	29	“	"	PUNCT
taxlaw-2816	710	30	a	a	DET
taxlaw-2816	710	31	sales	sale	NOUN
taxlaw-2816	710	32	-	-	PUNCT
taxlaw-2816	710	33	only	only	ADJ
taxlaw-2816	710	34	formula	formula	NOUN
taxlaw-2816	710	35	is	be	AUX
taxlaw-2816	710	36	probably	probably	ADV
taxlaw-2816	710	37	the	the	DET
taxlaw-2816	710	38	most	most	ADV
taxlaw-2816	710	39	illogical	illogical	ADJ
taxlaw-2816	710	40	of	of	ADP
taxlaw-2816	710	41	all	all	DET
taxlaw-2816	710	42	apportionment	apportionment	ADJ
taxlaw-2816	710	43	methods	method	NOUN
taxlaw-2816	710	44	,	,	PUNCT
taxlaw-2816	710	45	since	since	SCONJ
taxlaw-2816	710	46	‘	'	PUNCT
taxlaw-2816	710	47	the	the	DET
taxlaw-2816	710	48	geographic	geographic	ADJ
taxlaw-2816	710	49	distribution	distribution	NOUN
taxlaw-2816	710	50	of	of	ADP
taxlaw-2816	710	51	a	a	DET
taxlaw-2816	710	52	corporation	corporation	NOUN
taxlaw-2816	710	53	’s	’s	PART
taxlaw-2816	710	54	sales	sale	NOUN
taxlaw-2816	710	55	is	be	AUX
taxlaw-2816	710	56	,	,	PUNCT
taxlaw-2816	710	57	by	by	ADP
taxlaw-2816	710	58	itself	itself	PRON
taxlaw-2816	710	59	,	,	PUNCT
taxlaw-2816	710	60	of	of	ADP
taxlaw-2816	710	61	dubious	dubious	ADJ
taxlaw-2816	710	62	significance	significance	NOUN
taxlaw-2816	710	63	in	in	ADP
taxlaw-2816	710	64	indicating	indicate	VERB
taxlaw-2816	710	65	the	the	DET
taxlaw-2816	710	66	locus	locus	NOUN
taxlaw-2816	710	67	of	of	ADP
taxlaw-2816	710	68	either	either	CCONJ
taxlaw-2816	710	69	’	'	PUNCT
taxlaw-2816	710	70	a	a	DET
taxlaw-2816	710	71	corporation	corporation	NOUN
taxlaw-2816	710	72	’s	’s	PART
taxlaw-2816	710	73	sources	source	NOUN
taxlaw-2816	710	74	of	of	ADP
taxlaw-2816	710	75	income	income	NOUN
taxlaw-2816	710	76	or	or	CCONJ
taxlaw-2816	710	77	the	the	DET
taxlaw-2816	710	78	social	social	ADJ
taxlaw-2816	710	79	costs	cost	NOUN
taxlaw-2816	710	80	it	it	PRON
taxlaw-2816	710	81	generates	generate	VERB
taxlaw-2816	710	82	.	.	PUNCT
taxlaw-2816	710	83	”	"	PUNCT
taxlaw-2816	711	1	437	437	NUM
taxlaw-2816	711	2	u.s	u.s	PROPN
taxlaw-2816	711	3	.	.	PROPN
taxlaw-2816	711	4	at	at	ADP
taxlaw-2816	711	5	292	292	NUM
taxlaw-2816	711	6	n.7	n.7	SYM
taxlaw-2816	711	7	(	(	PUNCT
taxlaw-2816	711	8	powell	powell	PROPN
taxlaw-2816	711	9	,	,	PUNCT
taxlaw-2816	711	10	j.	j.	PROPN
taxlaw-2816	711	11	,	,	PUNCT
taxlaw-2816	711	12	dissenting	dissent	VERB
taxlaw-2816	711	13	)	)	PUNCT
taxlaw-2816	711	14	.	.	PUNCT
taxlaw-2816	712	1	172	172	NUM
taxlaw-2816	712	2	as	as	SCONJ
taxlaw-2816	712	3	explained	explain	VERB
taxlaw-2816	712	4	by	by	ADP
taxlaw-2816	712	5	justice	justice	PROPN
taxlaw-2816	712	6	powell	powell	PROPN
taxlaw-2816	712	7	in	in	ADP
taxlaw-2816	712	8	dissenting	dissent	VERB
taxlaw-2816	712	9	against	against	ADP
taxlaw-2816	712	10	the	the	DET
taxlaw-2816	712	11	court	court	NOUN
taxlaw-2816	712	12	’s	’s	PART
taxlaw-2816	712	13	decision	decision	NOUN
taxlaw-2816	712	14	to	to	PART
taxlaw-2816	712	15	uphold	uphold	VERB
taxlaw-2816	712	16	iowa	iowa	PROPN
taxlaw-2816	712	17	’s	’s	PART
taxlaw-2816	712	18	ssf	ssf	NOUN
taxlaw-2816	712	19	apportionment	apportionment	ADJ
taxlaw-2816	712	20	formula	formula	NOUN
taxlaw-2816	712	21	in	in	ADP
taxlaw-2816	712	22	moorman	moorman	NOUN
taxlaw-2816	712	23	,	,	PUNCT
taxlaw-2816	712	24	“	"	PUNCT
taxlaw-2816	712	25	the	the	DET
taxlaw-2816	712	26	effect	effect	NOUN
taxlaw-2816	712	27	of	of	ADP
taxlaw-2816	712	28	iowa	iowa	PROPN
taxlaw-2816	712	29	’s	’s	PART
taxlaw-2816	712	30	[	[	X
taxlaw-2816	712	31	ssf	ssf	NOUN
taxlaw-2816	712	32	]	]	X
taxlaw-2816	712	33	formula	formula	NOUN
taxlaw-2816	712	34	.	.	PUNCT
taxlaw-2816	712	35	.	.	PUNCT
taxlaw-2816	712	36	.	.	PUNCT
taxlaw-2816	713	1	is	be	AUX
taxlaw-2816	713	2	to	to	PART
taxlaw-2816	713	3	penalize	penalize	VERB
taxlaw-2816	713	4	out	out	ADP
taxlaw-2816	713	5	-	-	PUNCT
taxlaw-2816	713	6	of	of	ADP
taxlaw-2816	713	7	-	-	PUNCT
taxlaw-2816	713	8	state	state	NOUN
taxlaw-2816	713	9	manufacturers	manufacturer	NOUN
taxlaw-2816	713	10	for	for	ADP
taxlaw-2816	713	11	selling	sell	VERB
taxlaw-2816	713	12	in	in	ADP
taxlaw-2816	713	13	iowa	iowa	PROPN
taxlaw-2816	713	14	and	and	CCONJ
taxlaw-2816	713	15	to	to	PART
taxlaw-2816	713	16	subsidize	subsidize	VERB
taxlaw-2816	713	17	iowa	iowa	PROPN
taxlaw-2816	713	18	manufacturers	manufacturer	NOUN
taxlaw-2816	713	19	for	for	ADP
taxlaw-2816	713	20	selling	sell	VERB
taxlaw-2816	713	21	in	in	ADP
taxlaw-2816	713	22	other	other	ADJ
taxlaw-2816	713	23	states	state	NOUN
taxlaw-2816	713	24	.	.	PUNCT
taxlaw-2816	713	25	”	"	PUNCT
taxlaw-2816	714	1	i	i	PRON
taxlaw-2816	714	2	d.	d.	VERB
taxlaw-2816	714	3	at	at	ADP
taxlaw-2816	714	4	284	284	NUM
taxlaw-2816	714	5	.	.	PUNCT
taxlaw-2816	715	1	170	170	NUM
taxlaw-2816	715	2	columbia	columbia	PROPN
taxlaw-2816	715	3	journal	journal	PROPN
taxlaw-2816	715	4	of	of	ADP
taxlaw-2816	715	5	tax	tax	NOUN
taxlaw-2816	715	6	law	law	NOUN
taxlaw-2816	715	7	[	[	X
taxlaw-2816	715	8	vol	vol	NOUN
taxlaw-2816	715	9	.	.	PUNCT
taxlaw-2816	716	1	4:136	4:136	NUM
taxlaw-2816	716	2	(	(	PUNCT
taxlaw-2816	716	3	i.e.	i.e.	X
taxlaw-2816	716	4	,	,	PUNCT
taxlaw-2816	716	5	if	if	SCONJ
taxlaw-2816	716	6	taxpayer	taxpayer	NOUN
taxlaw-2816	716	7	were	be	AUX
taxlaw-2816	716	8	more	more	ADJ
taxlaw-2816	716	9	of	of	ADP
taxlaw-2816	716	10	an	an	DET
taxlaw-2816	716	11	“	"	PUNCT
taxlaw-2816	716	12	importer	importer	NOUN
taxlaw-2816	716	13	”	"	PUNCT
taxlaw-2816	716	14	with	with	ADP
taxlaw-2816	716	15	respect	respect	NOUN
taxlaw-2816	716	16	to	to	ADP
taxlaw-2816	716	17	state	state	NOUN
taxlaw-2816	716	18	a	a	X
taxlaw-2816	716	19	)	)	PUNCT
taxlaw-2816	716	20	,	,	PUNCT
taxlaw-2816	716	21	50	50	NUM
taxlaw-2816	716	22	%	%	NOUN
taxlaw-2816	716	23	of	of	ADP
taxlaw-2816	716	24	the	the	DET
taxlaw-2816	716	25	company	company	NOUN
taxlaw-2816	716	26	’s	’s	PART
taxlaw-2816	716	27	taxable	taxable	ADJ
taxlaw-2816	716	28	income	income	NOUN
taxlaw-2816	716	29	would	would	AUX
taxlaw-2816	716	30	be	be	AUX
taxlaw-2816	716	31	apportioned	apportion	VERB
taxlaw-2816	716	32	to	to	ADP
taxlaw-2816	716	33	state	state	NOUN
taxlaw-2816	716	34	a.	a.	NOUN
taxlaw-2816	716	35	in	in	ADP
taxlaw-2816	716	36	effect	effect	NOUN
taxlaw-2816	716	37	,	,	PUNCT
taxlaw-2816	716	38	a	a	DET
taxlaw-2816	716	39	state	state	NOUN
taxlaw-2816	716	40	with	with	ADP
taxlaw-2816	716	41	ssf	ssf	NOUN
taxlaw-2816	716	42	apportionment	apportionment	NOUN
taxlaw-2816	716	43	assigns	assign	NOUN
taxlaw-2816	716	44	no	no	DET
taxlaw-2816	716	45	income	income	NOUN
taxlaw-2816	716	46	tax	tax	NOUN
taxlaw-2816	716	47	cost	cost	NOUN
taxlaw-2816	716	48	to	to	ADP
taxlaw-2816	716	49	a	a	DET
taxlaw-2816	716	50	corporation	corporation	NOUN
taxlaw-2816	716	51	’s	’s	PART
taxlaw-2816	716	52	facilities	facility	NOUN
taxlaw-2816	716	53	and	and	CCONJ
taxlaw-2816	716	54	employees	employee	NOUN
taxlaw-2816	716	55	located	locate	VERB
taxlaw-2816	716	56	in	in	ADP
taxlaw-2816	716	57	the	the	DET
taxlaw-2816	716	58	state.173	state.173	NOUN
taxlaw-2816	716	59	by	by	ADP
taxlaw-2816	716	60	using	use	VERB
taxlaw-2816	716	61	only	only	ADV
taxlaw-2816	716	62	the	the	DET
taxlaw-2816	716	63	sales	sale	NOUN
taxlaw-2816	716	64	factor	factor	NOUN
taxlaw-2816	716	65	to	to	PART
taxlaw-2816	716	66	calculate	calculate	VERB
taxlaw-2816	716	67	the	the	DET
taxlaw-2816	716	68	apportionment	apportionment	ADJ
taxlaw-2816	716	69	ratio	ratio	NOUN
taxlaw-2816	716	70	,	,	PUNCT
taxlaw-2816	716	71	a	a	DET
taxlaw-2816	716	72	state	state	NOUN
taxlaw-2816	716	73	effectively	effectively	ADV
taxlaw-2816	716	74	imposes	impose	VERB
taxlaw-2816	716	75	its	its	PRON
taxlaw-2816	716	76	income	income	NOUN
taxlaw-2816	716	77	tax	tax	NOUN
taxlaw-2816	716	78	on	on	ADP
taxlaw-2816	716	79	corporations	corporation	NOUN
taxlaw-2816	716	80	based	base	VERB
taxlaw-2816	716	81	solely	solely	ADV
taxlaw-2816	716	82	on	on	ADP
taxlaw-2816	716	83	the	the	DET
taxlaw-2816	716	84	burden	burden	NOUN
taxlaw-2816	716	85	borne	bear	VERB
taxlaw-2816	716	86	by	by	ADP
taxlaw-2816	716	87	the	the	DET
taxlaw-2816	716	88	state	state	NOUN
taxlaw-2816	716	89	of	of	ADP
taxlaw-2816	716	90	providing	provide	VERB
taxlaw-2816	716	91	a	a	DET
taxlaw-2816	716	92	market	market	NOUN
taxlaw-2816	716	93	for	for	ADP
taxlaw-2816	716	94	the	the	DET
taxlaw-2816	716	95	corporations	corporation	NOUN
taxlaw-2816	716	96	’	'	PUNCT
taxlaw-2816	716	97	goods	good	NOUN
taxlaw-2816	716	98	.	.	PUNCT
taxlaw-2816	717	1	this	this	PRON
taxlaw-2816	717	2	operates	operate	VERB
taxlaw-2816	717	3	to	to	PART
taxlaw-2816	717	4	benefit	benefit	VERB
taxlaw-2816	717	5	in	in	ADP
taxlaw-2816	717	6	-	-	PUNCT
taxlaw-2816	717	7	state	state	NOUN
taxlaw-2816	717	8	companies	company	NOUN
taxlaw-2816	717	9	(	(	PUNCT
taxlaw-2816	717	10	those	those	PRON
taxlaw-2816	717	11	with	with	ADP
taxlaw-2816	717	12	property	property	NOUN
taxlaw-2816	717	13	and	and	CCONJ
taxlaw-2816	717	14	employees	employee	NOUN
taxlaw-2816	717	15	in	in	ADP
taxlaw-2816	717	16	the	the	DET
taxlaw-2816	717	17	state	state	NOUN
taxlaw-2816	717	18	)	)	PUNCT
taxlaw-2816	717	19	and	and	CCONJ
taxlaw-2816	717	20	,	,	PUNCT
taxlaw-2816	717	21	conversely	conversely	ADV
taxlaw-2816	717	22	,	,	PUNCT
taxlaw-2816	717	23	to	to	PART
taxlaw-2816	717	24	penalize	penalize	VERB
taxlaw-2816	717	25	out	out	ADP
taxlaw-2816	717	26	-	-	PUNCT
taxlaw-2816	717	27	ofstate	ofstate	NOUN
taxlaw-2816	717	28	companies	company	NOUN
taxlaw-2816	717	29	(	(	PUNCT
taxlaw-2816	717	30	those	those	PRON
taxlaw-2816	717	31	that	that	PRON
taxlaw-2816	717	32	take	take	VERB
taxlaw-2816	717	33	advantage	advantage	NOUN
taxlaw-2816	717	34	of	of	ADP
taxlaw-2816	717	35	the	the	DET
taxlaw-2816	717	36	state	state	NOUN
taxlaw-2816	717	37	’s	’s	PART
taxlaw-2816	717	38	market	market	NOUN
taxlaw-2816	717	39	,	,	PUNCT
taxlaw-2816	717	40	but	but	CCONJ
taxlaw-2816	717	41	have	have	VERB
taxlaw-2816	717	42	no	no	DET
taxlaw-2816	717	43	instate	instate	ADJ
taxlaw-2816	717	44	property	property	NOUN
taxlaw-2816	717	45	or	or	CCONJ
taxlaw-2816	717	46	employees).174	employees).174	PROPN
taxlaw-2816	717	47	theoretically	theoretically	ADV
taxlaw-2816	717	48	,	,	PUNCT
taxlaw-2816	717	49	then	then	ADV
taxlaw-2816	717	50	,	,	PUNCT
taxlaw-2816	717	51	a	a	DET
taxlaw-2816	717	52	state	state	NOUN
taxlaw-2816	717	53	with	with	ADP
taxlaw-2816	717	54	ssf	ssf	NOUN
taxlaw-2816	717	55	apportionment	apportionment	NOUN
taxlaw-2816	717	56	should	should	AUX
taxlaw-2816	717	57	have	have	VERB
taxlaw-2816	717	58	a	a	DET
taxlaw-2816	717	59	tax	tax	NOUN
taxlaw-2816	717	60	advantage	advantage	NOUN
taxlaw-2816	717	61	in	in	ADP
taxlaw-2816	717	62	convincing	convince	VERB
taxlaw-2816	717	63	corporations	corporation	NOUN
taxlaw-2816	717	64	to	to	PART
taxlaw-2816	717	65	locate	locate	VERB
taxlaw-2816	717	66	or	or	CCONJ
taxlaw-2816	717	67	retain	retain	VERB
taxlaw-2816	717	68	their	their	PRON
taxlaw-2816	717	69	employees	employee	NOUN
taxlaw-2816	717	70	and	and	CCONJ
taxlaw-2816	717	71	facilities	facility	NOUN
taxlaw-2816	717	72	in	in	ADP
taxlaw-2816	717	73	the	the	DET
taxlaw-2816	717	74	state	state	NOUN
taxlaw-2816	717	75	,	,	PUNCT
taxlaw-2816	717	76	since	since	SCONJ
taxlaw-2816	717	77	there	there	PRON
taxlaw-2816	717	78	is	be	VERB
taxlaw-2816	717	79	no	no	DET
taxlaw-2816	717	80	income	income	NOUN
taxlaw-2816	717	81	tax	tax	NOUN
taxlaw-2816	717	82	cost	cost	NOUN
taxlaw-2816	717	83	to	to	ADP
taxlaw-2816	717	84	the	the	DET
taxlaw-2816	717	85	corporations	corporation	NOUN
taxlaw-2816	717	86	for	for	ADP
taxlaw-2816	717	87	doing	do	VERB
taxlaw-2816	717	88	so.175	so.175	NOUN
taxlaw-2816	717	89	from	from	ADP
taxlaw-2816	717	90	the	the	DET
taxlaw-2816	717	91	state	state	NOUN
taxlaw-2816	717	92	’s	’s	PART
taxlaw-2816	717	93	perspective	perspective	NOUN
taxlaw-2816	717	94	,	,	PUNCT
taxlaw-2816	717	95	despite	despite	SCONJ
taxlaw-2816	717	96	the	the	DET
taxlaw-2816	717	97	possibility	possibility	NOUN
taxlaw-2816	717	98	of	of	ADP
taxlaw-2816	717	99	lower	low	ADJ
taxlaw-2816	717	100	apportionment	apportionment	ADJ
taxlaw-2816	717	101	ratios	ratio	NOUN
taxlaw-2816	717	102	than	than	ADP
taxlaw-2816	717	103	under	under	ADP
taxlaw-2816	717	104	the	the	DET
taxlaw-2816	717	105	traditional	traditional	ADJ
taxlaw-2816	717	106	three	three	NUM
taxlaw-2816	717	107	-	-	PUNCT
taxlaw-2816	717	108	factor	factor	NOUN
taxlaw-2816	717	109	formula	formula	NOUN
taxlaw-2816	717	110	,	,	PUNCT
taxlaw-2816	717	111	shifting	shift	VERB
taxlaw-2816	717	112	to	to	PART
taxlaw-2816	717	113	ssf	ssf	VERB
taxlaw-2816	717	114	apportionment	apportionment	NOUN
taxlaw-2816	717	115	may	may	AUX
taxlaw-2816	717	116	make	make	VERB
taxlaw-2816	717	117	sense	sense	NOUN
taxlaw-2816	717	118	in	in	ADP
taxlaw-2816	717	119	the	the	DET
taxlaw-2816	717	120	competition	competition	NOUN
taxlaw-2816	717	121	to	to	PART
taxlaw-2816	717	122	attract	attract	VERB
taxlaw-2816	717	123	businesses	business	NOUN
taxlaw-2816	717	124	and	and	CCONJ
taxlaw-2816	717	125	the	the	DET
taxlaw-2816	717	126	jobs	job	NOUN
taxlaw-2816	717	127	that	that	PRON
taxlaw-2816	717	128	come	come	VERB
taxlaw-2816	717	129	with	with	ADP
taxlaw-2816	717	130	them	they	PRON
taxlaw-2816	717	131	.	.	PUNCT
taxlaw-2816	718	1	but	but	CCONJ
taxlaw-2816	718	2	what	what	PRON
taxlaw-2816	718	3	does	do	AUX
taxlaw-2816	718	4	ssf	ssf	NOUN
taxlaw-2816	718	5	apportionment	apportionment	NOUN
taxlaw-2816	718	6	have	have	VERB
taxlaw-2816	718	7	to	to	PART
taxlaw-2816	718	8	do	do	VERB
taxlaw-2816	718	9	with	with	ADP
taxlaw-2816	718	10	sales	sale	NOUN
taxlaw-2816	718	11	tax	tax	NOUN
taxlaw-2816	718	12	exceptionalism	exceptionalism	NOUN
taxlaw-2816	718	13	?	?	PUNCT
taxlaw-2816	719	1	the	the	DET
taxlaw-2816	719	2	trend	trend	NOUN
taxlaw-2816	719	3	toward	toward	ADP
taxlaw-2816	719	4	ssf	ssf	NOUN
taxlaw-2816	719	5	apportionment	apportionment	NOUN
taxlaw-2816	719	6	argues	argue	VERB
taxlaw-2816	719	7	against	against	ADP
taxlaw-2816	719	8	treating	treat	VERB
taxlaw-2816	719	9	the	the	DET
taxlaw-2816	719	10	income	income	NOUN
taxlaw-2816	719	11	tax	tax	NOUN
taxlaw-2816	719	12	and	and	CCONJ
taxlaw-2816	719	13	the	the	DET
taxlaw-2816	719	14	sales	sale	NOUN
taxlaw-2816	719	15	tax	tax	NOUN
taxlaw-2816	719	16	differently	differently	ADV
taxlaw-2816	719	17	since	since	SCONJ
taxlaw-2816	719	18	the	the	DET
taxlaw-2816	719	19	change	change	NOUN
taxlaw-2816	719	20	to	to	PART
taxlaw-2816	719	21	ssf	ssf	VERB
taxlaw-2816	719	22	apportionment	apportionment	NOUN
taxlaw-2816	719	23	may	may	AUX
taxlaw-2816	719	24	be	be	AUX
taxlaw-2816	719	25	viewed	view	VERB
taxlaw-2816	719	26	as	as	ADP
taxlaw-2816	719	27	a	a	DET
taxlaw-2816	719	28	convergence	convergence	NOUN
taxlaw-2816	719	29	of	of	ADP
taxlaw-2816	719	30	the	the	DET
taxlaw-2816	719	31	two	two	NUM
taxlaw-2816	719	32	taxes	taxis	NOUN
taxlaw-2816	719	33	.	.	PUNCT
taxlaw-2816	720	1	this	this	DET
taxlaw-2816	720	2	convergence	convergence	NOUN
taxlaw-2816	720	3	results	result	VERB
taxlaw-2816	720	4	because	because	SCONJ
taxlaw-2816	720	5	,	,	PUNCT
taxlaw-2816	720	6	as	as	SCONJ
taxlaw-2816	720	7	recognized	recognize	VERB
taxlaw-2816	720	8	by	by	ADP
taxlaw-2816	720	9	professor	professor	NOUN
taxlaw-2816	720	10	charles	charles	PROPN
taxlaw-2816	720	11	mclure	mclure	NOUN
taxlaw-2816	720	12	in	in	ADP
taxlaw-2816	720	13	1977	1977	NUM
taxlaw-2816	720	14	,	,	PUNCT
taxlaw-2816	720	15	“	"	PUNCT
taxlaw-2816	720	16	state	state	NOUN
taxlaw-2816	720	17	corporation	corporation	NOUN
taxlaw-2816	720	18	taxes	taxis	NOUN
taxlaw-2816	720	19	levied	levy	VERB
taxlaw-2816	720	20	on	on	ADP
taxlaw-2816	720	21	multistate	multistate	NOUN
taxlaw-2816	720	22	firms	firm	NOUN
taxlaw-2816	720	23	have	have	VERB
taxlaw-2816	720	24	essentially	essentially	ADV
taxlaw-2816	720	25	the	the	DET
taxlaw-2816	720	26	same	same	ADJ
taxlaw-2816	720	27	effects	effect	NOUN
taxlaw-2816	720	28	as	as	ADP
taxlaw-2816	720	29	discriminatory	discriminatory	ADJ
taxlaw-2816	720	30	state	state	NOUN
taxlaw-2816	720	31	taxes	taxis	NOUN
taxlaw-2816	720	32	on	on	ADP
taxlaw-2816	720	33	corporate	corporate	ADJ
taxlaw-2816	720	34	payrolls	payroll	NOUN
taxlaw-2816	720	35	,	,	PUNCT
taxlaw-2816	720	36	property	property	NOUN
taxlaw-2816	720	37	,	,	PUNCT
taxlaw-2816	720	38	or	or	CCONJ
taxlaw-2816	720	39	sales	sale	NOUN
taxlaw-2816	720	40	(	(	PUNCT
taxlaw-2816	720	41	at	at	ADP
taxlaw-2816	720	42	origin	origin	NOUN
taxlaw-2816	720	43	or	or	CCONJ
taxlaw-2816	720	44	destination	destination	NOUN
taxlaw-2816	720	45	)	)	PUNCT
taxlaw-2816	720	46	,	,	PUNCT
taxlaw-2816	720	47	if	if	SCONJ
taxlaw-2816	720	48	the	the	DET
taxlaw-2816	720	49	profits	profit	NOUN
taxlaw-2816	720	50	of	of	ADP
taxlaw-2816	720	51	the	the	DET
taxlaw-2816	720	52	firm	firm	NOUN
taxlaw-2816	720	53	are	be	AUX
taxlaw-2816	720	54	allocated	allocate	VERB
taxlaw-2816	720	55	among	among	ADP
taxlaw-2816	720	56	the	the	DET
taxlaw-2816	720	57	states	state	NOUN
taxlaw-2816	720	58	for	for	ADP
taxlaw-2816	720	59	tax	tax	NOUN
taxlaw-2816	720	60	purposes	purpose	NOUN
taxlaw-2816	720	61	on	on	ADP
taxlaw-2816	720	62	the	the	DET
taxlaw-2816	720	63	basis	basis	NOUN
taxlaw-2816	720	64	of	of	ADP
taxlaw-2816	720	65	formulas	formula	NOUN
taxlaw-2816	720	66	including	include	VERB
taxlaw-2816	720	67	payrolls	payroll	NOUN
taxlaw-2816	720	68	,	,	PUNCT
taxlaw-2816	720	69	property	property	NOUN
taxlaw-2816	720	70	,	,	PUNCT
taxlaw-2816	720	71	and	and	CCONJ
taxlaw-2816	720	72	sales	sale	NOUN
taxlaw-2816	720	73	.	.	PUNCT
taxlaw-2816	721	1	”176	”176	PUNCT
taxlaw-2816	722	1	or	or	CCONJ
taxlaw-2816	722	2	,	,	PUNCT
taxlaw-2816	722	3	as	as	SCONJ
taxlaw-2816	722	4	more	more	ADV
taxlaw-2816	722	5	recently	recently	ADV
taxlaw-2816	722	6	explained	explain	VERB
taxlaw-2816	722	7	by	by	ADP
taxlaw-2816	722	8	professor	professor	NOUN
taxlaw-2816	722	9	darien	darien	PROPN
taxlaw-2816	722	10	shanske	shanske	PROPN
taxlaw-2816	722	11	:	:	PUNCT
taxlaw-2816	723	1	[	[	X
taxlaw-2816	723	2	a	a	X
taxlaw-2816	723	3	]	]	X
taxlaw-2816	723	4	tax	tax	NOUN
taxlaw-2816	723	5	apportioned	apportion	VERB
taxlaw-2816	723	6	based	base	VERB
taxlaw-2816	723	7	on	on	ADP
taxlaw-2816	723	8	factors	factor	NOUN
taxlaw-2816	723	9	(	(	PUNCT
taxlaw-2816	723	10	like	like	ADP
taxlaw-2816	723	11	the	the	DET
taxlaw-2816	723	12	cit	cit	PROPN
taxlaw-2816	723	13	[	[	X
taxlaw-2816	723	14	corporate	corporate	ADJ
taxlaw-2816	723	15	income	income	NOUN
taxlaw-2816	723	16	tax	tax	NOUN
taxlaw-2816	723	17	]	]	PUNCT
taxlaw-2816	723	18	)	)	PUNCT
taxlaw-2816	723	19	is	be	AUX
taxlaw-2816	723	20	actually	actually	ADV
taxlaw-2816	723	21	(	(	PUNCT
taxlaw-2816	723	22	in	in	ADP
taxlaw-2816	723	23	some	some	DET
taxlaw-2816	723	24	situations	situation	NOUN
taxlaw-2816	723	25	)	)	PUNCT
taxlaw-2816	723	26	just	just	ADV
taxlaw-2816	723	27	a	a	DET
taxlaw-2816	723	28	tax	tax	NOUN
taxlaw-2816	723	29	on	on	ADP
taxlaw-2816	723	30	those	those	DET
taxlaw-2816	723	31	factors	factor	NOUN
taxlaw-2816	723	32	.	.	PUNCT
taxlaw-2816	724	1	in	in	ADP
taxlaw-2816	724	2	the	the	DET
taxlaw-2816	724	3	traditional	traditional	ADJ
taxlaw-2816	724	4	case	case	NOUN
taxlaw-2816	724	5	therefore	therefore	ADV
taxlaw-2816	724	6	,	,	PUNCT
taxlaw-2816	724	7	the	the	DET
taxlaw-2816	724	8	state	state	NOUN
taxlaw-2816	724	9	cit	cit	PROPN
taxlaw-2816	724	10	173	173	NUM
taxlaw-2816	724	11	as	as	ADP
taxlaw-2816	724	12	between	between	ADP
taxlaw-2816	724	13	the	the	DET
taxlaw-2816	724	14	market	market	NOUN
taxlaw-2816	724	15	state	state	NOUN
taxlaw-2816	724	16	and	and	CCONJ
taxlaw-2816	724	17	the	the	DET
taxlaw-2816	724	18	production	production	NOUN
taxlaw-2816	724	19	state	state	NOUN
taxlaw-2816	724	20	,	,	PUNCT
taxlaw-2816	724	21	an	an	DET
taxlaw-2816	724	22	ssf	ssf	NOUN
taxlaw-2816	724	23	formula	formula	NOUN
taxlaw-2816	724	24	attributes	attribute	VERB
taxlaw-2816	724	25	full	full	ADJ
taxlaw-2816	724	26	value	value	NOUN
taxlaw-2816	724	27	to	to	ADP
taxlaw-2816	724	28	the	the	DET
taxlaw-2816	724	29	market	market	NOUN
taxlaw-2816	724	30	state	state	NOUN
taxlaw-2816	724	31	and	and	CCONJ
taxlaw-2816	724	32	none	none	NOUN
taxlaw-2816	724	33	to	to	ADP
taxlaw-2816	724	34	the	the	DET
taxlaw-2816	724	35	production	production	NOUN
taxlaw-2816	724	36	state	state	NOUN
taxlaw-2816	724	37	.	.	PUNCT
taxlaw-2816	725	1	174	174	NUM
taxlaw-2816	725	2	see	see	VERB
taxlaw-2816	725	3	justice	justice	PROPN
taxlaw-2816	725	4	powell	powell	PROPN
taxlaw-2816	725	5	’s	’s	PART
taxlaw-2816	725	6	dissent	dissent	NOUN
taxlaw-2816	725	7	in	in	ADP
taxlaw-2816	725	8	moorman	moorman	NOUN
taxlaw-2816	725	9	for	for	ADP
taxlaw-2816	725	10	another	another	DET
taxlaw-2816	725	11	numerical	numerical	ADJ
taxlaw-2816	725	12	example	example	NOUN
taxlaw-2816	725	13	of	of	ADP
taxlaw-2816	725	14	how	how	SCONJ
taxlaw-2816	725	15	an	an	DET
taxlaw-2816	725	16	ssf	ssf	NOUN
taxlaw-2816	725	17	apportionment	apportionment	ADJ
taxlaw-2816	725	18	scheme	scheme	NOUN
taxlaw-2816	725	19	benefits	benefit	NOUN
taxlaw-2816	725	20	in	in	ADP
taxlaw-2816	725	21	-	-	PUNCT
taxlaw-2816	725	22	state	state	NOUN
taxlaw-2816	725	23	companies	company	NOUN
taxlaw-2816	725	24	to	to	ADP
taxlaw-2816	725	25	the	the	DET
taxlaw-2816	725	26	detriment	detriment	NOUN
taxlaw-2816	725	27	of	of	ADP
taxlaw-2816	725	28	out	out	ADV
taxlaw-2816	725	29	-	-	PUNCT
taxlaw-2816	725	30	of	of	ADP
taxlaw-2816	725	31	-	-	PUNCT
taxlaw-2816	725	32	state	state	NOUN
taxlaw-2816	725	33	companies	company	NOUN
taxlaw-2816	725	34	.	.	PUNCT
taxlaw-2816	726	1	437	437	NUM
taxlaw-2816	726	2	u.s	u.s	PROPN
taxlaw-2816	726	3	.	.	PROPN
taxlaw-2816	726	4	at	at	ADP
taxlaw-2816	726	5	284	284	NUM
taxlaw-2816	726	6	n.2	n.2	NOUN
taxlaw-2816	726	7	.	.	PROPN
taxlaw-2816	727	1	175	175	NUM
taxlaw-2816	727	2	see	see	VERB
taxlaw-2816	727	3	elliott	elliott	PROPN
taxlaw-2816	727	4	dubin	dubin	PROPN
taxlaw-2816	727	5	,	,	PUNCT
taxlaw-2816	727	6	changes	change	NOUN
taxlaw-2816	727	7	in	in	ADP
taxlaw-2816	727	8	state	state	NOUN
taxlaw-2816	727	9	corporate	corporate	ADJ
taxlaw-2816	727	10	tax	tax	NOUN
taxlaw-2816	727	11	apportionment	apportionment	NOUN
taxlaw-2816	727	12	formulas	formula	NOUN
taxlaw-2816	727	13	and	and	CCONJ
taxlaw-2816	727	14	tax	tax	NOUN
taxlaw-2816	727	15	bases	basis	NOUN
taxlaw-2816	727	16	,	,	PUNCT
taxlaw-2816	727	17	55	55	NUM
taxlaw-2816	727	18	st	st	PROPN
taxlaw-2816	727	19	.	.	PROPN
taxlaw-2816	727	20	tax	tax	PROPN
taxlaw-2816	727	21	notes	note	NOUN
taxlaw-2816	727	22	563	563	NUM
taxlaw-2816	727	23	(	(	PUNCT
taxlaw-2816	727	24	2010	2010	NUM
taxlaw-2816	727	25	)	)	PUNCT
taxlaw-2816	727	26	.	.	PUNCT
taxlaw-2816	728	1	cf	cf	NOUN
taxlaw-2816	728	2	.	.	PUNCT
taxlaw-2816	729	1	shanske	shanske	PROPN
taxlaw-2816	729	2	,	,	PUNCT
taxlaw-2816	729	3	supra	supra	PROPN
taxlaw-2816	729	4	note	note	NOUN
taxlaw-2816	729	5	71	71	NUM
taxlaw-2816	729	6	,	,	PUNCT
taxlaw-2816	729	7	at	at	ADP
taxlaw-2816	729	8	113–15	113–15	PROPN
taxlaw-2816	729	9	(	(	PUNCT
taxlaw-2816	729	10	arguing	argue	VERB
taxlaw-2816	729	11	that	that	SCONJ
taxlaw-2816	729	12	california	california	PROPN
taxlaw-2816	729	13	’s	’s	PART
taxlaw-2816	729	14	experience	experience	NOUN
taxlaw-2816	729	15	may	may	AUX
taxlaw-2816	729	16	not	not	PART
taxlaw-2816	729	17	bear	bear	VERB
taxlaw-2816	729	18	out	out	ADP
taxlaw-2816	729	19	the	the	DET
taxlaw-2816	729	20	positive	positive	ADJ
taxlaw-2816	729	21	economic	economic	ADJ
taxlaw-2816	729	22	effects	effect	NOUN
taxlaw-2816	729	23	of	of	ADP
taxlaw-2816	729	24	a	a	DET
taxlaw-2816	729	25	shift	shift	NOUN
taxlaw-2816	729	26	to	to	ADP
taxlaw-2816	729	27	ssf	ssf	PROPN
taxlaw-2816	729	28	apportionment	apportionment	PROPN
taxlaw-2816	729	29	)	)	PUNCT
taxlaw-2816	729	30	.	.	PUNCT
taxlaw-2816	730	1	of	of	ADP
taxlaw-2816	730	2	course	course	NOUN
taxlaw-2816	730	3	,	,	PUNCT
taxlaw-2816	730	4	other	other	ADJ
taxlaw-2816	730	5	taxes	taxis	NOUN
taxlaw-2816	730	6	,	,	PUNCT
taxlaw-2816	730	7	including	include	VERB
taxlaw-2816	730	8	property	property	NOUN
taxlaw-2816	730	9	taxes	taxis	NOUN
taxlaw-2816	730	10	and	and	CCONJ
taxlaw-2816	730	11	unemployment	unemployment	NOUN
taxlaw-2816	730	12	insurance	insurance	NOUN
taxlaw-2816	730	13	,	,	PUNCT
taxlaw-2816	730	14	still	still	ADV
taxlaw-2816	730	15	apply	apply	VERB
taxlaw-2816	730	16	to	to	PART
taxlaw-2816	730	17	create	create	VERB
taxlaw-2816	730	18	some	some	DET
taxlaw-2816	730	19	tax	tax	NOUN
taxlaw-2816	730	20	cost	cost	NOUN
taxlaw-2816	730	21	for	for	ADP
taxlaw-2816	730	22	having	have	VERB
taxlaw-2816	730	23	property	property	NOUN
taxlaw-2816	730	24	and	and	CCONJ
taxlaw-2816	730	25	employees	employee	NOUN
taxlaw-2816	730	26	in	in	ADP
taxlaw-2816	730	27	a	a	DET
taxlaw-2816	730	28	state	state	NOUN
taxlaw-2816	730	29	.	.	PUNCT
taxlaw-2816	731	1	176	176	NUM
taxlaw-2816	731	2	charles	charles	PROPN
taxlaw-2816	731	3	e.	e.	PROPN
taxlaw-2816	731	4	mclure	mclure	PROPN
taxlaw-2816	731	5	,	,	PUNCT
taxlaw-2816	731	6	jr	jr	PROPN
taxlaw-2816	731	7	.	.	PROPN
taxlaw-2816	731	8	,	,	PUNCT
taxlaw-2816	731	9	state	state	NOUN
taxlaw-2816	731	10	corporate	corporate	ADJ
taxlaw-2816	731	11	income	income	NOUN
taxlaw-2816	731	12	tax	tax	NOUN
taxlaw-2816	731	13	:	:	PUNCT
taxlaw-2816	731	14	lambs	lamb	NOUN
taxlaw-2816	731	15	in	in	ADP
taxlaw-2816	731	16	wolves	wolf	NOUN
taxlaw-2816	731	17	’	'	PUNCT
taxlaw-2816	731	18	clothing	clothing	NOUN
taxlaw-2816	731	19	?	?	PUNCT
taxlaw-2816	732	1	1	1	NUM
taxlaw-2816	732	2	,	,	PUNCT
taxlaw-2816	732	3	(	(	PUNCT
taxlaw-2816	732	4	off	off	ADP
taxlaw-2816	732	5	.	.	PUNCT
taxlaw-2816	733	1	of	of	ADP
taxlaw-2816	733	2	tax	tax	NOUN
taxlaw-2816	733	3	analysis	analysis	NOUN
taxlaw-2816	733	4	,	,	PUNCT
taxlaw-2816	734	1	working	working	NOUN
taxlaw-2816	734	2	paper	paper	NOUN
taxlaw-2816	734	3	no	no	INTJ
taxlaw-2816	734	4	.	.	PROPN
taxlaw-2816	735	1	25	25	NUM
taxlaw-2816	735	2	1977	1977	NUM
taxlaw-2816	735	3	)	)	PUNCT
taxlaw-2816	735	4	.	.	PUNCT
taxlaw-2816	736	1	see	see	VERB
taxlaw-2816	736	2	also	also	ADV
taxlaw-2816	736	3	charles	charles	PROPN
taxlaw-2816	736	4	e.	e.	PROPN
taxlaw-2816	736	5	mclure	mclure	PROPN
taxlaw-2816	736	6	,	,	PUNCT
taxlaw-2816	736	7	jr	jr	PROPN
taxlaw-2816	736	8	.	.	PROPN
taxlaw-2816	736	9	,	,	PUNCT
taxlaw-2816	736	10	revenue	revenue	NOUN
taxlaw-2816	736	11	sharing	sharing	NOUN
taxlaw-2816	736	12	:	:	PUNCT
taxlaw-2816	736	13	alternative	alternative	ADJ
taxlaw-2816	736	14	to	to	ADP
taxlaw-2816	736	15	rational	rational	ADJ
taxlaw-2816	736	16	fiscal	fiscal	ADJ
taxlaw-2816	736	17	federalism	federalism	NOUN
taxlaw-2816	736	18	?	?	PUNCT
taxlaw-2816	736	19	,	,	PUNCT
taxlaw-2816	736	20	19	19	NUM
taxlaw-2816	736	21	pub	pub	NOUN
taxlaw-2816	736	22	.	.	PUNCT
taxlaw-2816	737	1	pol’y	pol’y	NOUN
taxlaw-2816	737	2	472	472	NUM
taxlaw-2816	737	3	(	(	PUNCT
taxlaw-2816	737	4	1971	1971	NUM
taxlaw-2816	737	5	)	)	PUNCT
taxlaw-2816	737	6	.	.	PUNCT
taxlaw-2816	738	1	2013	2013	NUM
taxlaw-2816	738	2	]	]	PUNCT
taxlaw-2816	738	3	sales	sale	NOUN
taxlaw-2816	738	4	tax	tax	NOUN
taxlaw-2816	738	5	exceptionalism	exceptionalism	NOUN
taxlaw-2816	738	6	171	171	NUM
taxlaw-2816	738	7	decomposes	decompose	NOUN
taxlaw-2816	738	8	into	into	ADP
taxlaw-2816	738	9	a	a	DET
taxlaw-2816	738	10	tax	tax	NOUN
taxlaw-2816	738	11	on	on	ADP
taxlaw-2816	738	12	corporate	corporate	ADJ
taxlaw-2816	738	13	property	property	NOUN
taxlaw-2816	738	14	,	,	PUNCT
taxlaw-2816	738	15	employment	employment	NOUN
taxlaw-2816	738	16	and	and	CCONJ
taxlaw-2816	738	17	sales	sale	NOUN
taxlaw-2816	738	18	.	.	PUNCT
taxlaw-2816	739	1	by	by	ADP
taxlaw-2816	739	2	shifting	shift	VERB
taxlaw-2816	739	3	to	to	ADP
taxlaw-2816	739	4	the	the	DET
taxlaw-2816	739	5	ssf	ssf	NOUN
taxlaw-2816	739	6	,	,	PUNCT
taxlaw-2816	739	7	the	the	DET
taxlaw-2816	739	8	states	state	NOUN
taxlaw-2816	739	9	are	be	AUX
taxlaw-2816	739	10	moving	move	VERB
taxlaw-2816	739	11	only	only	ADV
taxlaw-2816	739	12	to	to	PART
taxlaw-2816	739	13	tax	tax	VERB
taxlaw-2816	739	14	the	the	DET
taxlaw-2816	739	15	income	income	NOUN
taxlaw-2816	739	16	earned	earn	VERB
taxlaw-2816	739	17	from	from	ADP
taxlaw-2816	739	18	corporate	corporate	ADJ
taxlaw-2816	739	19	sales	sale	NOUN
taxlaw-2816	739	20	,	,	PUNCT
taxlaw-2816	739	21	which	which	PRON
taxlaw-2816	739	22	makes	make	VERB
taxlaw-2816	739	23	the	the	DET
taxlaw-2816	739	24	cit	cit	PROPN
taxlaw-2816	739	25	a	a	DET
taxlaw-2816	739	26	kind	kind	NOUN
taxlaw-2816	739	27	of	of	ADP
taxlaw-2816	739	28	sales	sale	NOUN
taxlaw-2816	739	29	(	(	PUNCT
taxlaw-2816	739	30	i.e.	i.e.	X
taxlaw-2816	739	31	,	,	PUNCT
taxlaw-2816	739	32	consumption	consumption	NOUN
taxlaw-2816	739	33	)	)	PUNCT
taxlaw-2816	739	34	tax	tax	NOUN
taxlaw-2816	739	35	,	,	PUNCT
taxlaw-2816	739	36	albeit	albeit	SCONJ
taxlaw-2816	739	37	one	one	NUM
taxlaw-2816	739	38	placed	place	VERB
taxlaw-2816	739	39	(	(	PUNCT
taxlaw-2816	739	40	at	at	ADP
taxlaw-2816	739	41	least	least	ADJ
taxlaw-2816	739	42	in	in	ADP
taxlaw-2816	739	43	the	the	DET
taxlaw-2816	739	44	first	first	ADJ
taxlaw-2816	739	45	instance	instance	NOUN
taxlaw-2816	739	46	)	)	PUNCT
taxlaw-2816	739	47	on	on	ADP
taxlaw-2816	739	48	the	the	DET
taxlaw-2816	739	49	seller	seller	NOUN
taxlaw-2816	739	50	rather	rather	ADV
taxlaw-2816	739	51	than	than	ADP
taxlaw-2816	739	52	on	on	ADP
taxlaw-2816	739	53	the	the	DET
taxlaw-2816	739	54	consumer.177	consumer.177	PROPN
taxlaw-2816	739	55	consider	consider	VERB
taxlaw-2816	739	56	an	an	DET
taxlaw-2816	739	57	example	example	NOUN
taxlaw-2816	739	58	.	.	PUNCT
taxlaw-2816	740	1	assume	assume	VERB
taxlaw-2816	740	2	that	that	SCONJ
taxlaw-2816	740	3	taxpayer	taxpayer	NOUN
taxlaw-2816	740	4	,	,	PUNCT
taxlaw-2816	740	5	a	a	DET
taxlaw-2816	740	6	remote	remote	ADJ
taxlaw-2816	740	7	internet	internet	NOUN
taxlaw-2816	740	8	retailer	retailer	NOUN
taxlaw-2816	740	9	,	,	PUNCT
taxlaw-2816	740	10	makes	make	VERB
taxlaw-2816	740	11	10	10	NUM
taxlaw-2816	740	12	%	%	NOUN
taxlaw-2816	740	13	of	of	ADP
taxlaw-2816	740	14	its	its	PRON
taxlaw-2816	740	15	sales	sale	NOUN
taxlaw-2816	740	16	in	in	ADP
taxlaw-2816	740	17	state	state	NOUN
taxlaw-2816	740	18	a	a	NOUN
taxlaw-2816	740	19	,	,	PUNCT
taxlaw-2816	740	20	a	a	DET
taxlaw-2816	740	21	state	state	NOUN
taxlaw-2816	740	22	with	with	ADP
taxlaw-2816	740	23	ssf	ssf	PROPN
taxlaw-2816	740	24	apportionment	apportionment	PROPN
taxlaw-2816	740	25	.	.	PUNCT
taxlaw-2816	741	1	assume	assume	VERB
taxlaw-2816	741	2	further	far	ADV
taxlaw-2816	741	3	that	that	DET
taxlaw-2816	741	4	state	state	NOUN
taxlaw-2816	741	5	a	a	DET
taxlaw-2816	741	6	has	have	VERB
taxlaw-2816	741	7	a	a	DET
taxlaw-2816	741	8	flat	flat	ADJ
taxlaw-2816	741	9	7	7	NUM
taxlaw-2816	741	10	%	%	NOUN
taxlaw-2816	741	11	corporate	corporate	ADJ
taxlaw-2816	741	12	income	income	NOUN
taxlaw-2816	741	13	tax	tax	NOUN
taxlaw-2816	741	14	rate	rate	NOUN
taxlaw-2816	741	15	.	.	PUNCT
taxlaw-2816	742	1	if	if	SCONJ
taxlaw-2816	742	2	taxpayer	taxpayer	NOUN
taxlaw-2816	742	3	has	have	AUX
taxlaw-2816	742	4	total	total	ADJ
taxlaw-2816	742	5	taxable	taxable	ADJ
taxlaw-2816	742	6	income	income	NOUN
taxlaw-2816	742	7	of	of	ADP
taxlaw-2816	742	8	$	$	SYM
taxlaw-2816	742	9	1,000,000	1,000,000	NUM
taxlaw-2816	742	10	,	,	PUNCT
taxlaw-2816	742	11	it	it	PRON
taxlaw-2816	742	12	will	will	AUX
taxlaw-2816	742	13	owe	owe	VERB
taxlaw-2816	742	14	$	$	SYM
taxlaw-2816	742	15	7,000	7,000	NUM
taxlaw-2816	742	16	in	in	ADP
taxlaw-2816	742	17	income	income	NOUN
taxlaw-2816	742	18	tax	tax	NOUN
taxlaw-2816	742	19	to	to	ADP
taxlaw-2816	742	20	state	state	NOUN
taxlaw-2816	742	21	a.	a.	NOUN
taxlaw-2816	742	22	if	if	SCONJ
taxlaw-2816	742	23	,	,	PUNCT
taxlaw-2816	742	24	however	however	ADV
taxlaw-2816	742	25	,	,	PUNCT
taxlaw-2816	742	26	taxpayer	taxpayer	NOUN
taxlaw-2816	742	27	makes	make	VERB
taxlaw-2816	742	28	15	15	NUM
taxlaw-2816	742	29	%	%	NOUN
taxlaw-2816	742	30	of	of	ADP
taxlaw-2816	742	31	its	its	PRON
taxlaw-2816	742	32	sales	sale	NOUN
taxlaw-2816	742	33	in	in	ADP
taxlaw-2816	742	34	state	state	NOUN
taxlaw-2816	742	35	a	a	NOUN
taxlaw-2816	742	36	,	,	PUNCT
taxlaw-2816	742	37	under	under	ADP
taxlaw-2816	742	38	these	these	DET
taxlaw-2816	742	39	same	same	ADJ
taxlaw-2816	742	40	assumptions	assumption	NOUN
taxlaw-2816	742	41	it	it	PRON
taxlaw-2816	742	42	will	will	AUX
taxlaw-2816	742	43	owe	owe	VERB
taxlaw-2816	742	44	$	$	SYM
taxlaw-2816	742	45	10,500	10,500	NUM
taxlaw-2816	742	46	in	in	ADP
taxlaw-2816	742	47	income	income	NOUN
taxlaw-2816	742	48	tax	tax	NOUN
taxlaw-2816	742	49	to	to	ADP
taxlaw-2816	742	50	the	the	DET
taxlaw-2816	742	51	state	state	NOUN
taxlaw-2816	742	52	.	.	PUNCT
taxlaw-2816	743	1	taxpayer	taxpayer	PROPN
taxlaw-2816	743	2	’s	’s	PART
taxlaw-2816	743	3	total	total	ADJ
taxlaw-2816	743	4	taxable	taxable	ADJ
taxlaw-2816	743	5	income	income	NOUN
taxlaw-2816	743	6	has	have	AUX
taxlaw-2816	743	7	not	not	PART
taxlaw-2816	743	8	changed	change	VERB
taxlaw-2816	743	9	:	:	PUNCT
taxlaw-2816	743	10	it	it	PRON
taxlaw-2816	743	11	remains	remain	VERB
taxlaw-2816	743	12	$	$	SYM
taxlaw-2816	743	13	1,000,000	1,000,000	NUM
taxlaw-2816	743	14	.	.	PUNCT
taxlaw-2816	744	1	nevertheless	nevertheless	ADV
taxlaw-2816	744	2	,	,	PUNCT
taxlaw-2816	744	3	its	its	PRON
taxlaw-2816	744	4	income	income	NOUN
taxlaw-2816	744	5	tax	tax	NOUN
taxlaw-2816	744	6	liability	liability	NOUN
taxlaw-2816	744	7	in	in	ADP
taxlaw-2816	744	8	state	state	NOUN
taxlaw-2816	744	9	a	a	PRON
taxlaw-2816	744	10	has	have	AUX
taxlaw-2816	744	11	changed	change	VERB
taxlaw-2816	744	12	,	,	PUNCT
taxlaw-2816	744	13	based	base	VERB
taxlaw-2816	744	14	solely	solely	ADV
taxlaw-2816	744	15	on	on	ADP
taxlaw-2816	744	16	the	the	DET
taxlaw-2816	744	17	amount	amount	NOUN
taxlaw-2816	744	18	of	of	ADP
taxlaw-2816	744	19	sales	sale	NOUN
taxlaw-2816	744	20	in	in	ADP
taxlaw-2816	744	21	that	that	DET
taxlaw-2816	744	22	state	state	NOUN
taxlaw-2816	744	23	.	.	PUNCT
taxlaw-2816	745	1	in	in	ADP
taxlaw-2816	745	2	effect	effect	NOUN
taxlaw-2816	745	3	,	,	PUNCT
taxlaw-2816	745	4	it	it	PRON
taxlaw-2816	745	5	is	be	AUX
taxlaw-2816	745	6	the	the	DET
taxlaw-2816	745	7	sales	sale	NOUN
taxlaw-2816	745	8	,	,	PUNCT
taxlaw-2816	745	9	just	just	ADV
taxlaw-2816	745	10	as	as	ADV
taxlaw-2816	745	11	much	much	ADJ
taxlaw-2816	745	12	as	as	ADP
taxlaw-2816	745	13	the	the	DET
taxlaw-2816	745	14	taxable	taxable	ADJ
taxlaw-2816	745	15	income	income	NOUN
taxlaw-2816	745	16	,	,	PUNCT
taxlaw-2816	745	17	that	that	PRON
taxlaw-2816	745	18	drives	drive	VERB
taxlaw-2816	745	19	the	the	DET
taxlaw-2816	745	20	corporate	corporate	ADJ
taxlaw-2816	745	21	income	income	NOUN
taxlaw-2816	745	22	tax	tax	NOUN
taxlaw-2816	745	23	liability	liability	NOUN
taxlaw-2816	745	24	in	in	ADP
taxlaw-2816	745	25	state	state	NOUN
taxlaw-2816	745	26	a.	a.	NOUN
taxlaw-2816	745	27	as	as	SCONJ
taxlaw-2816	745	28	illustrated	illustrate	VERB
taxlaw-2816	745	29	by	by	ADP
taxlaw-2816	745	30	this	this	DET
taxlaw-2816	745	31	simple	simple	ADJ
taxlaw-2816	745	32	example	example	NOUN
taxlaw-2816	745	33	,	,	PUNCT
taxlaw-2816	745	34	an	an	DET
taxlaw-2816	745	35	ssf	ssf	NOUN
taxlaw-2816	745	36	-	-	PUNCT
taxlaw-2816	745	37	apportioned	apportion	VERB
taxlaw-2816	745	38	income	income	NOUN
taxlaw-2816	745	39	tax	tax	NOUN
taxlaw-2816	745	40	may	may	AUX
taxlaw-2816	745	41	effectively	effectively	ADV
taxlaw-2816	745	42	operate	operate	VERB
taxlaw-2816	745	43	like	like	ADP
taxlaw-2816	745	44	a	a	DET
taxlaw-2816	745	45	sales	sale	NOUN
taxlaw-2816	745	46	tax	tax	NOUN
taxlaw-2816	745	47	,	,	PUNCT
taxlaw-2816	745	48	though	though	SCONJ
taxlaw-2816	745	49	with	with	ADP
taxlaw-2816	745	50	taxable	taxable	ADJ
taxlaw-2816	745	51	income	income	NOUN
taxlaw-2816	745	52	as	as	ADP
taxlaw-2816	745	53	the	the	DET
taxlaw-2816	745	54	tax	tax	NOUN
taxlaw-2816	745	55	base	base	NOUN
taxlaw-2816	745	56	rather	rather	ADV
taxlaw-2816	745	57	than	than	ADP
taxlaw-2816	745	58	sales	sale	NOUN
taxlaw-2816	745	59	price	price	NOUN
taxlaw-2816	745	60	.	.	PUNCT
taxlaw-2816	746	1	professor	professor	NOUN
taxlaw-2816	746	2	mclure	mclure	NOUN
taxlaw-2816	746	3	provided	provide	VERB
taxlaw-2816	746	4	a	a	DET
taxlaw-2816	746	5	rigorous	rigorous	ADJ
taxlaw-2816	746	6	mathematical	mathematical	ADJ
taxlaw-2816	746	7	proof	proof	NOUN
taxlaw-2816	746	8	showing	show	VERB
taxlaw-2816	746	9	that	that	SCONJ
taxlaw-2816	746	10	“	"	PUNCT
taxlaw-2816	746	11	the	the	DET
taxlaw-2816	746	12	sales	sale	NOUN
taxlaw-2816	746	13	-	-	PUNCT
taxlaw-2816	746	14	related	relate	VERB
taxlaw-2816	746	15	portion	portion	NOUN
taxlaw-2816	746	16	of	of	ADP
taxlaw-2816	746	17	the	the	DET
taxlaw-2816	746	18	state	state	NOUN
taxlaw-2816	746	19	profits	profit	NOUN
taxlaw-2816	746	20	tax	tax	NOUN
taxlaw-2816	746	21	is	be	AUX
taxlaw-2816	746	22	a	a	DET
taxlaw-2816	746	23	disguised	disguised	ADJ
taxlaw-2816	746	24	tax	tax	NOUN
taxlaw-2816	746	25	on	on	ADP
taxlaw-2816	746	26	the	the	DET
taxlaw-2816	746	27	corporation	corporation	NOUN
taxlaw-2816	746	28	’s	’s	PART
taxlaw-2816	746	29	sales	sale	NOUN
taxlaw-2816	746	30	,	,	PUNCT
taxlaw-2816	746	31	especially	especially	ADV
taxlaw-2816	746	32	in	in	ADP
taxlaw-2816	746	33	states	state	NOUN
taxlaw-2816	746	34	in	in	ADP
taxlaw-2816	746	35	which	which	PRON
taxlaw-2816	746	36	the	the	DET
taxlaw-2816	746	37	firm	firm	NOUN
taxlaw-2816	746	38	does	do	VERB
taxlaw-2816	746	39	a	a	DET
taxlaw-2816	746	40	small	small	ADJ
taxlaw-2816	746	41	fraction	fraction	NOUN
taxlaw-2816	746	42	of	of	ADP
taxlaw-2816	746	43	its	its	PRON
taxlaw-2816	746	44	business	business	NOUN
taxlaw-2816	746	45	.	.	PUNCT
taxlaw-2816	747	1	”178	”178	ADV
taxlaw-2816	747	2	even	even	ADV
taxlaw-2816	747	3	with	with	ADP
taxlaw-2816	747	4	this	this	DET
taxlaw-2816	747	5	mathematical	mathematical	ADJ
taxlaw-2816	747	6	proof	proof	NOUN
taxlaw-2816	747	7	,	,	PUNCT
taxlaw-2816	747	8	however	however	ADV
taxlaw-2816	747	9	,	,	PUNCT
taxlaw-2816	747	10	both	both	DET
taxlaw-2816	747	11	mclure	mclure	NOUN
taxlaw-2816	747	12	and	and	CCONJ
taxlaw-2816	747	13	shanske	shanske	NOUN
taxlaw-2816	747	14	acknowledge	acknowledge	VERB
taxlaw-2816	747	15	the	the	DET
taxlaw-2816	747	16	limits	limit	NOUN
taxlaw-2816	747	17	that	that	PRON
taxlaw-2816	747	18	exist	exist	VERB
taxlaw-2816	747	19	in	in	ADP
taxlaw-2816	747	20	equating	equate	VERB
taxlaw-2816	747	21	a	a	DET
taxlaw-2816	747	22	factor	factor	NOUN
taxlaw-2816	747	23	-	-	PUNCT
taxlaw-2816	747	24	based	base	VERB
taxlaw-2816	747	25	tax	tax	NOUN
taxlaw-2816	747	26	with	with	ADP
taxlaw-2816	747	27	a	a	DET
taxlaw-2816	747	28	tax	tax	NOUN
taxlaw-2816	747	29	on	on	ADP
taxlaw-2816	747	30	those	those	DET
taxlaw-2816	747	31	factors	factor	NOUN
taxlaw-2816	747	32	.	.	PUNCT
taxlaw-2816	748	1	for	for	ADP
taxlaw-2816	748	2	example	example	NOUN
taxlaw-2816	748	3	,	,	PUNCT
taxlaw-2816	748	4	mclure	mclure	NOUN
taxlaw-2816	748	5	notes	note	VERB
taxlaw-2816	748	6	that	that	SCONJ
taxlaw-2816	748	7	corporate	corporate	ADJ
taxlaw-2816	748	8	income	income	NOUN
taxlaw-2816	748	9	tax	tax	NOUN
taxlaw-2816	748	10	“	"	PUNCT
taxlaw-2816	748	11	applies	apply	VERB
taxlaw-2816	748	12	only	only	ADV
taxlaw-2816	748	13	to	to	ADP
taxlaw-2816	748	14	sales	sale	NOUN
taxlaw-2816	748	15	,	,	PUNCT
taxlaw-2816	748	16	payrolls	payroll	NOUN
taxlaw-2816	748	17	,	,	PUNCT
taxlaw-2816	748	18	and	and	CCONJ
taxlaw-2816	748	19	property	property	NOUN
taxlaw-2816	748	20	in	in	ADP
taxlaw-2816	748	21	the	the	DET
taxlaw-2816	748	22	corporate	corporate	ADJ
taxlaw-2816	748	23	sector	sector	NOUN
taxlaw-2816	748	24	of	of	ADP
taxlaw-2816	748	25	the	the	DET
taxlaw-2816	748	26	economy	economy	NOUN
taxlaw-2816	748	27	,	,	PUNCT
taxlaw-2816	748	28	and	and	CCONJ
taxlaw-2816	748	29	distorts	distort	VERB
taxlaw-2816	748	30	choices	choice	NOUN
taxlaw-2816	748	31	on	on	ADP
taxlaw-2816	748	32	sales	sale	NOUN
taxlaw-2816	748	33	and	and	CCONJ
taxlaw-2816	748	34	production	production	NOUN
taxlaw-2816	748	35	in	in	ADP
taxlaw-2816	748	36	that	that	DET
taxlaw-2816	748	37	state	state	NOUN
taxlaw-2816	748	38	away	away	ADV
taxlaw-2816	748	39	from	from	ADP
taxlaw-2816	748	40	the	the	DET
taxlaw-2816	748	41	corporate	corporate	ADJ
taxlaw-2816	748	42	form	form	NOUN
taxlaw-2816	748	43	of	of	ADP
taxlaw-2816	748	44	organization	organization	NOUN
taxlaw-2816	748	45	.	.	PUNCT
taxlaw-2816	748	46	”179	”179	PUNCT
taxlaw-2816	749	1	mclure	mclure	NOUN
taxlaw-2816	749	2	also	also	ADV
taxlaw-2816	749	3	recognizes	recognize	VERB
taxlaw-2816	749	4	that	that	SCONJ
taxlaw-2816	749	5	with	with	ADP
taxlaw-2816	749	6	the	the	DET
taxlaw-2816	749	7	income	income	NOUN
taxlaw-2816	749	8	tax	tax	NOUN
taxlaw-2816	749	9	,	,	PUNCT
taxlaw-2816	749	10	the	the	DET
taxlaw-2816	749	11	tax	tax	NOUN
taxlaw-2816	749	12	rate	rate	NOUN
taxlaw-2816	749	13	may	may	AUX
taxlaw-2816	749	14	vary	vary	VERB
taxlaw-2816	749	15	according	accord	VERB
taxlaw-2816	749	16	to	to	ADP
taxlaw-2816	749	17	profitability	profitability	NOUN
taxlaw-2816	749	18	,	,	PUNCT
taxlaw-2816	749	19	whereas	whereas	SCONJ
taxlaw-2816	749	20	the	the	DET
taxlaw-2816	749	21	traditional	traditional	ADJ
taxlaw-2816	749	22	retail	retail	ADJ
taxlaw-2816	749	23	sales	sale	NOUN
taxlaw-2816	749	24	tax	tax	NOUN
taxlaw-2816	749	25	applies	apply	VERB
taxlaw-2816	749	26	at	at	ADP
taxlaw-2816	749	27	a	a	DET
taxlaw-2816	749	28	static	static	ADJ
taxlaw-2816	749	29	rate	rate	NOUN
taxlaw-2816	749	30	.	.	PUNCT
taxlaw-2816	750	1	professor	professor	NOUN
taxlaw-2816	750	2	shanske	shanske	PROPN
taxlaw-2816	750	3	identifies	identify	VERB
taxlaw-2816	750	4	four	four	NUM
taxlaw-2816	750	5	limits	limit	NOUN
taxlaw-2816	750	6	to	to	ADP
taxlaw-2816	750	7	the	the	DET
taxlaw-2816	750	8	convergence	convergence	NOUN
taxlaw-2816	750	9	of	of	ADP
taxlaw-2816	750	10	the	the	DET
taxlaw-2816	750	11	corporate	corporate	ADJ
taxlaw-2816	750	12	income	income	NOUN
taxlaw-2816	750	13	tax	tax	NOUN
taxlaw-2816	750	14	and	and	CCONJ
taxlaw-2816	750	15	the	the	DET
taxlaw-2816	750	16	sales	sale	NOUN
taxlaw-2816	750	17	tax	tax	NOUN
taxlaw-2816	750	18	,	,	PUNCT
taxlaw-2816	750	19	the	the	DET
taxlaw-2816	750	20	first	first	ADJ
taxlaw-2816	750	21	and	and	CCONJ
taxlaw-2816	750	22	fourth	fourth	ADJ
taxlaw-2816	750	23	of	of	ADP
taxlaw-2816	750	24	which	which	PRON
taxlaw-2816	750	25	overlap	overlap	NOUN
taxlaw-2816	750	26	with	with	ADP
taxlaw-2816	750	27	177	177	NUM
taxlaw-2816	750	28	shanske	shanske	ADJ
taxlaw-2816	750	29	,	,	PUNCT
taxlaw-2816	750	30	supra	supra	ADJ
taxlaw-2816	750	31	note	note	NOUN
taxlaw-2816	750	32	71	71	NUM
taxlaw-2816	750	33	,	,	PUNCT
taxlaw-2816	750	34	at	at	ADP
taxlaw-2816	750	35	116–17	116–17	NUM
taxlaw-2816	750	36	.	.	PUNCT
taxlaw-2816	751	1	see	see	VERB
taxlaw-2816	751	2	also	also	ADV
taxlaw-2816	751	3	stark	stark	ADJ
taxlaw-2816	751	4	,	,	PUNCT
taxlaw-2816	751	5	supra	supra	ADJ
taxlaw-2816	751	6	note	note	NOUN
taxlaw-2816	751	7	168	168	NUM
taxlaw-2816	751	8	,	,	PUNCT
taxlaw-2816	751	9	at	at	ADP
taxlaw-2816	751	10	779	779	NUM
taxlaw-2816	751	11	(	(	PUNCT
taxlaw-2816	751	12	stating	state	VERB
taxlaw-2816	751	13	that	that	SCONJ
taxlaw-2816	751	14	,	,	PUNCT
taxlaw-2816	751	15	with	with	ADP
taxlaw-2816	751	16	respect	respect	NOUN
taxlaw-2816	751	17	to	to	ADP
taxlaw-2816	751	18	the	the	DET
taxlaw-2816	751	19	traditional	traditional	ADJ
taxlaw-2816	751	20	three	three	NUM
taxlaw-2816	751	21	-	-	PUNCT
taxlaw-2816	751	22	factor	factor	NOUN
taxlaw-2816	751	23	formulary	formulary	NOUN
taxlaw-2816	751	24	apportionment	apportionment	NOUN
taxlaw-2816	751	25	,	,	PUNCT
taxlaw-2816	751	26	“	"	PUNCT
taxlaw-2816	751	27	rather	rather	ADV
taxlaw-2816	751	28	than	than	ADP
taxlaw-2816	751	29	viewing	view	VERB
taxlaw-2816	751	30	the	the	DET
taxlaw-2816	751	31	[	[	X
taxlaw-2816	751	32	corporate	corporate	ADJ
taxlaw-2816	751	33	income	income	NOUN
taxlaw-2816	751	34	tax	tax	NOUN
taxlaw-2816	751	35	]	]	PUNCT
taxlaw-2816	751	36	as	as	ADP
taxlaw-2816	751	37	a	a	DET
taxlaw-2816	751	38	tax	tax	NOUN
taxlaw-2816	751	39	on	on	ADP
taxlaw-2816	751	40	corporate	corporate	ADJ
taxlaw-2816	751	41	income	income	NOUN
taxlaw-2816	751	42	per	per	ADP
taxlaw-2816	751	43	se	se	X
taxlaw-2816	751	44	,	,	PUNCT
taxlaw-2816	751	45	it	it	PRON
taxlaw-2816	751	46	is	be	AUX
taxlaw-2816	751	47	perhaps	perhaps	ADV
taxlaw-2816	751	48	more	more	ADV
taxlaw-2816	751	49	appropriate	appropriate	ADJ
taxlaw-2816	751	50	to	to	PART
taxlaw-2816	751	51	view	view	VERB
taxlaw-2816	751	52	it	it	PRON
taxlaw-2816	751	53	as	as	ADP
taxlaw-2816	751	54	three	three	NUM
taxlaw-2816	751	55	separate	separate	ADJ
taxlaw-2816	751	56	taxes	taxis	NOUN
taxlaw-2816	751	57	:	:	PUNCT
taxlaw-2816	751	58	a	a	DET
taxlaw-2816	751	59	property	property	NOUN
taxlaw-2816	751	60	tax	tax	NOUN
taxlaw-2816	751	61	,	,	PUNCT
taxlaw-2816	751	62	a	a	DET
taxlaw-2816	751	63	payroll	payroll	NOUN
taxlaw-2816	751	64	tax	tax	NOUN
taxlaw-2816	751	65	,	,	PUNCT
taxlaw-2816	751	66	and	and	CCONJ
taxlaw-2816	751	67	a	a	DET
taxlaw-2816	751	68	tax	tax	NOUN
taxlaw-2816	751	69	on	on	ADP
taxlaw-2816	751	70	the	the	DET
taxlaw-2816	751	71	company	company	NOUN
taxlaw-2816	751	72	’s	’s	PART
taxlaw-2816	751	73	gross	gross	ADJ
taxlaw-2816	751	74	receipts	receipt	NOUN
taxlaw-2816	751	75	”	"	PUNCT
taxlaw-2816	751	76	)	)	PUNCT
taxlaw-2816	751	77	;	;	PUNCT
taxlaw-2816	751	78	but	but	CCONJ
taxlaw-2816	751	79	see	see	VERB
taxlaw-2816	751	80	michael	michael	PROPN
taxlaw-2816	751	81	mcintyre	mcintyre	PROPN
taxlaw-2816	751	82	,	,	PUNCT
taxlaw-2816	751	83	thoughts	thought	NOUN
taxlaw-2816	751	84	on	on	ADP
taxlaw-2816	751	85	the	the	DET
taxlaw-2816	751	86	future	future	NOUN
taxlaw-2816	751	87	of	of	ADP
taxlaw-2816	751	88	the	the	DET
taxlaw-2816	751	89	state	state	NOUN
taxlaw-2816	751	90	corporate	corporate	ADJ
taxlaw-2816	751	91	income	income	NOUN
taxlaw-2816	751	92	tax	tax	NOUN
taxlaw-2816	751	93	,	,	PUNCT
taxlaw-2816	751	94	25	25	NUM
taxlaw-2816	751	95	st	st	PROPN
taxlaw-2816	751	96	.	.	PROPN
taxlaw-2816	751	97	tax	tax	PROPN
taxlaw-2816	751	98	notes	note	NOUN
taxlaw-2816	751	99	931	931	NUM
taxlaw-2816	751	100	(	(	PUNCT
taxlaw-2816	751	101	2002	2002	NUM
taxlaw-2816	751	102	)	)	PUNCT
taxlaw-2816	751	103	(	(	PUNCT
taxlaw-2816	751	104	arguing	argue	VERB
taxlaw-2816	751	105	that	that	SCONJ
taxlaw-2816	751	106	there	there	PRON
taxlaw-2816	751	107	are	be	VERB
taxlaw-2816	751	108	important	important	ADJ
taxlaw-2816	751	109	differences	difference	NOUN
taxlaw-2816	751	110	between	between	ADP
taxlaw-2816	751	111	a	a	DET
taxlaw-2816	751	112	retail	retail	ADJ
taxlaw-2816	751	113	sales	sale	NOUN
taxlaw-2816	751	114	tax	tax	NOUN
taxlaw-2816	751	115	and	and	CCONJ
taxlaw-2816	751	116	a	a	DET
taxlaw-2816	751	117	corporate	corporate	ADJ
taxlaw-2816	751	118	income	income	NOUN
taxlaw-2816	751	119	tax	tax	NOUN
taxlaw-2816	751	120	apportioned	apportion	VERB
taxlaw-2816	751	121	under	under	ADP
taxlaw-2816	751	122	a	a	DET
taxlaw-2816	751	123	sales	sale	NOUN
taxlaw-2816	751	124	-	-	PUNCT
taxlaw-2816	751	125	only	only	ADJ
taxlaw-2816	751	126	formula	formula	NOUN
taxlaw-2816	751	127	,	,	PUNCT
taxlaw-2816	751	128	including	include	VERB
taxlaw-2816	751	129	breadth	breadth	NOUN
taxlaw-2816	751	130	of	of	ADP
taxlaw-2816	751	131	application	application	NOUN
taxlaw-2816	751	132	and	and	CCONJ
taxlaw-2816	751	133	uniformity	uniformity	NOUN
taxlaw-2816	751	134	of	of	ADP
taxlaw-2816	751	135	rate	rate	NOUN
taxlaw-2816	751	136	)	)	PUNCT
taxlaw-2816	751	137	.	.	PUNCT
taxlaw-2816	752	1	as	as	SCONJ
taxlaw-2816	752	2	explained	explain	VERB
taxlaw-2816	752	3	by	by	ADP
taxlaw-2816	752	4	mcintyre	mcintyre	PROPN
taxlaw-2816	752	5	,	,	PUNCT
taxlaw-2816	752	6	“	"	PUNCT
taxlaw-2816	752	7	a	a	DET
taxlaw-2816	752	8	corporate	corporate	ADJ
taxlaw-2816	752	9	tax	tax	NOUN
taxlaw-2816	752	10	never	never	ADV
taxlaw-2816	752	11	operates	operate	VERB
taxlaw-2816	752	12	as	as	ADP
taxlaw-2816	752	13	a	a	DET
taxlaw-2816	752	14	broad	broad	ADV
taxlaw-2816	752	15	-	-	PUNCT
taxlaw-2816	752	16	based	base	VERB
taxlaw-2816	752	17	sales	sale	NOUN
taxlaw-2816	752	18	tax	tax	NOUN
taxlaw-2816	752	19	because	because	SCONJ
taxlaw-2816	752	20	the	the	DET
taxlaw-2816	752	21	rate	rate	NOUN
taxlaw-2816	752	22	of	of	ADP
taxlaw-2816	752	23	the	the	DET
taxlaw-2816	752	24	‘	'	PUNCT
taxlaw-2816	752	25	sales	sale	NOUN
taxlaw-2816	752	26	’	'	PUNCT
taxlaw-2816	752	27	function	function	NOUN
taxlaw-2816	752	28	of	of	ADP
taxlaw-2816	752	29	profits	profit	NOUN
taxlaw-2816	752	30	and	and	CCONJ
taxlaw-2816	752	31	the	the	DET
taxlaw-2816	752	32	tax	tax	NOUN
taxlaw-2816	752	33	does	do	AUX
taxlaw-2816	752	34	not	not	PART
taxlaw-2816	752	35	apply	apply	VERB
taxlaw-2816	752	36	to	to	ADP
taxlaw-2816	752	37	unincorporated	unincorporated	ADJ
taxlaw-2816	752	38	businesses	business	NOUN
taxlaw-2816	752	39	.	.	PUNCT
taxlaw-2816	752	40	”	"	PUNCT
taxlaw-2816	753	1	i	i	PRON
taxlaw-2816	753	2	d.	d.	VERB
taxlaw-2816	753	3	at	at	ADP
taxlaw-2816	753	4	947	947	NUM
taxlaw-2816	753	5	n.16	n.16	PROPN
taxlaw-2816	753	6	.	.	PUNCT
taxlaw-2816	753	7	mcclure	mcclure	PROPN
taxlaw-2816	753	8	and	and	CCONJ
taxlaw-2816	753	9	shanske	shanske	PROPN
taxlaw-2816	753	10	acknowledge	acknowledge	INTJ
taxlaw-2816	753	11	this	this	DET
taxlaw-2816	753	12	point	point	NOUN
taxlaw-2816	753	13	,	,	PUNCT
taxlaw-2816	753	14	as	as	SCONJ
taxlaw-2816	753	15	discussed	discuss	VERB
taxlaw-2816	753	16	below	below	ADV
taxlaw-2816	753	17	.	.	PUNCT
taxlaw-2816	754	1	178	178	NUM
taxlaw-2816	754	2	mclure	mclure	NOUN
taxlaw-2816	754	3	,	,	PUNCT
taxlaw-2816	754	4	supra	supra	PROPN
taxlaw-2816	754	5	note	note	PROPN
taxlaw-2816	754	6	176	176	NUM
taxlaw-2816	754	7	,	,	PUNCT
taxlaw-2816	754	8	at	at	ADP
taxlaw-2816	754	9	17	17	NUM
taxlaw-2816	754	10	.	.	PUNCT
taxlaw-2816	754	11	179	179	NUM
taxlaw-2816	755	1	i	i	PRON
taxlaw-2816	755	2	d.	d.	PROPN
taxlaw-2816	755	3	172	172	NUM
taxlaw-2816	755	4	columbia	columbia	PROPN
taxlaw-2816	755	5	journal	journal	PROPN
taxlaw-2816	755	6	of	of	ADP
taxlaw-2816	755	7	tax	tax	NOUN
taxlaw-2816	755	8	law	law	NOUN
taxlaw-2816	756	1	[	[	X
taxlaw-2816	756	2	vol	vol	NOUN
taxlaw-2816	756	3	.	.	PUNCT
taxlaw-2816	757	1	4:136	4:136	NUM
taxlaw-2816	757	2	those	those	DET
taxlaw-2816	757	3	highlighted	highlight	VERB
taxlaw-2816	757	4	by	by	ADP
taxlaw-2816	757	5	professor	professor	NOUN
taxlaw-2816	757	6	mclure	mclure	NOUN
taxlaw-2816	757	7	:	:	PUNCT
taxlaw-2816	757	8	(	(	PUNCT
taxlaw-2816	757	9	1	1	X
taxlaw-2816	757	10	)	)	PUNCT
taxlaw-2816	757	11	the	the	DET
taxlaw-2816	757	12	corporate	corporate	ADJ
taxlaw-2816	757	13	income	income	NOUN
taxlaw-2816	757	14	tax	tax	NOUN
taxlaw-2816	757	15	only	only	ADV
taxlaw-2816	757	16	applies	apply	VERB
taxlaw-2816	757	17	to	to	ADP
taxlaw-2816	757	18	corporations	corporation	NOUN
taxlaw-2816	757	19	,	,	PUNCT
taxlaw-2816	757	20	not	not	PART
taxlaw-2816	757	21	other	other	ADJ
taxlaw-2816	757	22	business	business	NOUN
taxlaw-2816	757	23	forms	form	NOUN
taxlaw-2816	757	24	(	(	PUNCT
taxlaw-2816	757	25	similar	similar	ADJ
taxlaw-2816	757	26	to	to	ADP
taxlaw-2816	757	27	mclure	mclure	NOUN
taxlaw-2816	757	28	’s	’s	PART
taxlaw-2816	757	29	first	first	ADJ
taxlaw-2816	757	30	point	point	NOUN
taxlaw-2816	757	31	,	,	PUNCT
taxlaw-2816	757	32	above	above	ADV
taxlaw-2816	757	33	)	)	PUNCT
taxlaw-2816	757	34	;	;	PUNCT
taxlaw-2816	757	35	(	(	PUNCT
taxlaw-2816	757	36	2	2	X
taxlaw-2816	757	37	)	)	PUNCT
taxlaw-2816	757	38	a	a	DET
taxlaw-2816	757	39	corporation	corporation	NOUN
taxlaw-2816	757	40	must	must	AUX
taxlaw-2816	757	41	do	do	VERB
taxlaw-2816	757	42	business	business	NOUN
taxlaw-2816	757	43	in	in	ADP
taxlaw-2816	757	44	multiple	multiple	ADJ
taxlaw-2816	757	45	states	state	NOUN
taxlaw-2816	757	46	for	for	ADP
taxlaw-2816	757	47	apportionment	apportionment	NOUN
taxlaw-2816	757	48	to	to	PART
taxlaw-2816	757	49	apply	apply	VERB
taxlaw-2816	757	50	;	;	PUNCT
taxlaw-2816	757	51	(	(	PUNCT
taxlaw-2816	757	52	3	3	X
taxlaw-2816	757	53	)	)	PUNCT
taxlaw-2816	757	54	the	the	DET
taxlaw-2816	757	55	income	income	NOUN
taxlaw-2816	757	56	tax	tax	NOUN
taxlaw-2816	757	57	only	only	ADV
taxlaw-2816	757	58	applies	apply	VERB
taxlaw-2816	757	59	to	to	ADP
taxlaw-2816	757	60	corporations	corporation	NOUN
taxlaw-2816	757	61	with	with	ADP
taxlaw-2816	757	62	net	net	ADJ
taxlaw-2816	757	63	income	income	NOUN
taxlaw-2816	757	64	(	(	PUNCT
taxlaw-2816	757	65	and	and	CCONJ
taxlaw-2816	757	66	,	,	PUNCT
taxlaw-2816	757	67	unlike	unlike	ADP
taxlaw-2816	757	68	the	the	DET
taxlaw-2816	757	69	sales	sale	NOUN
taxlaw-2816	757	70	tax	tax	NOUN
taxlaw-2816	757	71	,	,	PUNCT
taxlaw-2816	757	72	not	not	PART
taxlaw-2816	757	73	to	to	ADP
taxlaw-2816	757	74	those	those	PRON
taxlaw-2816	757	75	with	with	ADP
taxlaw-2816	757	76	losses	loss	NOUN
taxlaw-2816	757	77	)	)	PUNCT
taxlaw-2816	757	78	;	;	PUNCT
taxlaw-2816	757	79	and	and	CCONJ
taxlaw-2816	757	80	(	(	PUNCT
taxlaw-2816	757	81	4	4	X
taxlaw-2816	757	82	)	)	PUNCT
taxlaw-2816	757	83	“	"	PUNCT
taxlaw-2816	757	84	the	the	DET
taxlaw-2816	757	85	apportionment	apportionment	ADJ
taxlaw-2816	757	86	formula	formula	NOUN
taxlaw-2816	757	87	is	be	AUX
taxlaw-2816	757	88	not	not	PART
taxlaw-2816	757	89	the	the	DET
taxlaw-2816	757	90	same	same	ADJ
taxlaw-2816	757	91	as	as	ADP
taxlaw-2816	757	92	taxing	tax	VERB
taxlaw-2816	757	93	the	the	DET
taxlaw-2816	757	94	transaction	transaction	NOUN
taxlaw-2816	757	95	itself	itself	PRON
taxlaw-2816	757	96	”	"	PUNCT
taxlaw-2816	757	97	as	as	SCONJ
taxlaw-2816	757	98	various	various	ADJ
taxlaw-2816	757	99	factors	factor	NOUN
taxlaw-2816	757	100	,	,	PUNCT
taxlaw-2816	757	101	such	such	ADJ
taxlaw-2816	757	102	as	as	ADP
taxlaw-2816	757	103	the	the	DET
taxlaw-2816	757	104	location	location	NOUN
taxlaw-2816	757	105	of	of	ADP
taxlaw-2816	757	106	a	a	DET
taxlaw-2816	757	107	corporation	corporation	NOUN
taxlaw-2816	757	108	’s	’s	PART
taxlaw-2816	757	109	profits	profit	NOUN
taxlaw-2816	757	110	and	and	CCONJ
taxlaw-2816	757	111	sales	sale	NOUN
taxlaw-2816	757	112	,	,	PUNCT
taxlaw-2816	757	113	may	may	AUX
taxlaw-2816	757	114	ultimately	ultimately	ADV
taxlaw-2816	757	115	determine	determine	VERB
taxlaw-2816	757	116	the	the	DET
taxlaw-2816	757	117	tax	tax	NOUN
taxlaw-2816	757	118	burden	burden	NOUN
taxlaw-2816	757	119	on	on	ADP
taxlaw-2816	757	120	a	a	DET
taxlaw-2816	757	121	corporation.180	corporation.180	NOUN
taxlaw-2816	757	122	on	on	ADP
taxlaw-2816	757	123	this	this	DET
taxlaw-2816	757	124	last	last	ADJ
taxlaw-2816	757	125	point	point	NOUN
taxlaw-2816	757	126	,	,	PUNCT
taxlaw-2816	757	127	for	for	ADP
taxlaw-2816	757	128	example	example	NOUN
taxlaw-2816	757	129	,	,	PUNCT
taxlaw-2816	757	130	if	if	SCONJ
taxlaw-2816	757	131	a	a	DET
taxlaw-2816	757	132	corporation	corporation	NOUN
taxlaw-2816	757	133	’s	’s	PART
taxlaw-2816	757	134	sales	sale	NOUN
taxlaw-2816	757	135	are	be	AUX
taxlaw-2816	757	136	“	"	PUNCT
taxlaw-2816	757	137	bunched	bunch	VERB
taxlaw-2816	757	138	”	"	PUNCT
taxlaw-2816	757	139	geographically	geographically	ADV
taxlaw-2816	757	140	into	into	ADP
taxlaw-2816	757	141	a	a	DET
taxlaw-2816	757	142	single	single	ADJ
taxlaw-2816	757	143	state	state	NOUN
taxlaw-2816	757	144	,	,	PUNCT
taxlaw-2816	757	145	a	a	DET
taxlaw-2816	757	146	higher	high	ADJ
taxlaw-2816	757	147	marginal	marginal	ADJ
taxlaw-2816	757	148	income	income	NOUN
taxlaw-2816	757	149	tax	tax	NOUN
taxlaw-2816	757	150	rate	rate	NOUN
taxlaw-2816	757	151	may	may	AUX
taxlaw-2816	757	152	apply	apply	VERB
taxlaw-2816	757	153	to	to	ADP
taxlaw-2816	757	154	the	the	DET
taxlaw-2816	757	155	sales	sale	NOUN
taxlaw-2816	757	156	than	than	SCONJ
taxlaw-2816	757	157	if	if	SCONJ
taxlaw-2816	757	158	they	they	PRON
taxlaw-2816	757	159	were	be	AUX
taxlaw-2816	757	160	evenly	evenly	ADV
taxlaw-2816	757	161	spread	spread	VERB
taxlaw-2816	757	162	among	among	ADP
taxlaw-2816	757	163	states	state	NOUN
taxlaw-2816	757	164	.	.	PUNCT
taxlaw-2816	758	1	thus	thus	ADV
taxlaw-2816	758	2	,	,	PUNCT
taxlaw-2816	758	3	an	an	DET
taxlaw-2816	758	4	ssf	ssf	NOUN
taxlaw-2816	758	5	-	-	PUNCT
taxlaw-2816	758	6	apportioned	apportion	VERB
taxlaw-2816	758	7	corporate	corporate	ADJ
taxlaw-2816	758	8	income	income	NOUN
taxlaw-2816	758	9	tax	tax	NOUN
taxlaw-2816	758	10	is	be	AUX
taxlaw-2816	758	11	not	not	PART
taxlaw-2816	758	12	identical	identical	ADJ
taxlaw-2816	758	13	to	to	ADP
taxlaw-2816	758	14	a	a	DET
taxlaw-2816	758	15	sales	sale	NOUN
taxlaw-2816	758	16	tax	tax	NOUN
taxlaw-2816	758	17	,	,	PUNCT
taxlaw-2816	758	18	but	but	CCONJ
taxlaw-2816	758	19	in	in	ADP
taxlaw-2816	758	20	many	many	ADJ
taxlaw-2816	758	21	ways	way	NOUN
taxlaw-2816	758	22	it	it	PRON
taxlaw-2816	758	23	is	be	AUX
taxlaw-2816	758	24	similar.181	similar.181	ADJ
taxlaw-2816	758	25	and	and	CCONJ
taxlaw-2816	758	26	so	so	ADV
taxlaw-2816	758	27	,	,	PUNCT
taxlaw-2816	758	28	if	if	SCONJ
taxlaw-2816	758	29	we	we	PRON
taxlaw-2816	758	30	accept	accept	VERB
taxlaw-2816	758	31	mclure	mclure	NOUN
taxlaw-2816	758	32	’s	’s	PART
taxlaw-2816	758	33	and	and	CCONJ
taxlaw-2816	758	34	shanske	shanske	VERB
taxlaw-2816	758	35	’s	’s	PART
taxlaw-2816	758	36	arguments	argument	NOUN
taxlaw-2816	758	37	that	that	SCONJ
taxlaw-2816	758	38	a	a	DET
taxlaw-2816	758	39	tax	tax	NOUN
taxlaw-2816	758	40	apportioned	apportion	VERB
taxlaw-2816	758	41	according	accord	VERB
taxlaw-2816	758	42	to	to	ADP
taxlaw-2816	758	43	discrete	discrete	ADJ
taxlaw-2816	758	44	factors	factor	NOUN
taxlaw-2816	758	45	replicates	replicate	VERB
taxlaw-2816	758	46	a	a	DET
taxlaw-2816	758	47	tax	tax	NOUN
taxlaw-2816	758	48	on	on	ADP
taxlaw-2816	758	49	the	the	DET
taxlaw-2816	758	50	factors	factor	NOUN
taxlaw-2816	758	51	themselves	themselves	PRON
taxlaw-2816	758	52	(	(	PUNCT
taxlaw-2816	758	53	at	at	ADP
taxlaw-2816	758	54	least	least	ADJ
taxlaw-2816	758	55	to	to	ADP
taxlaw-2816	758	56	some	some	DET
taxlaw-2816	758	57	degree	degree	NOUN
taxlaw-2816	758	58	and	and	CCONJ
taxlaw-2816	758	59	under	under	ADP
taxlaw-2816	758	60	certain	certain	ADJ
taxlaw-2816	758	61	circumstances	circumstance	NOUN
taxlaw-2816	758	62	)	)	PUNCT
taxlaw-2816	758	63	,	,	PUNCT
taxlaw-2816	758	64	the	the	DET
taxlaw-2816	758	65	question	question	NOUN
taxlaw-2816	758	66	arises	arise	VERB
taxlaw-2816	758	67	as	as	ADP
taxlaw-2816	758	68	to	to	ADP
taxlaw-2816	758	69	why	why	SCONJ
taxlaw-2816	758	70	an	an	DET
taxlaw-2816	758	71	income	income	NOUN
taxlaw-2816	758	72	tax	tax	NOUN
taxlaw-2816	758	73	apportioned	apportion	VERB
taxlaw-2816	758	74	solely	solely	ADV
taxlaw-2816	758	75	according	accord	VERB
taxlaw-2816	758	76	to	to	ADP
taxlaw-2816	758	77	a	a	DET
taxlaw-2816	758	78	corporation	corporation	NOUN
taxlaw-2816	758	79	’s	’s	PART
taxlaw-2816	758	80	proportion	proportion	NOUN
taxlaw-2816	758	81	of	of	ADP
taxlaw-2816	758	82	in	in	ADP
taxlaw-2816	758	83	-	-	PUNCT
taxlaw-2816	758	84	state	state	NOUN
taxlaw-2816	758	85	sales	sale	NOUN
taxlaw-2816	758	86	should	should	AUX
taxlaw-2816	758	87	be	be	AUX
taxlaw-2816	758	88	treated	treat	VERB
taxlaw-2816	758	89	any	any	PRON
taxlaw-2816	758	90	differently	differently	ADV
taxlaw-2816	758	91	than	than	ADP
taxlaw-2816	758	92	a	a	DET
taxlaw-2816	758	93	sales	sale	NOUN
taxlaw-2816	758	94	tax	tax	NOUN
taxlaw-2816	758	95	.	.	PUNCT
taxlaw-2816	759	1	after	after	ADV
taxlaw-2816	759	2	all	all	ADV
taxlaw-2816	759	3	,	,	PUNCT
taxlaw-2816	759	4	if	if	SCONJ
taxlaw-2816	759	5	the	the	DET
taxlaw-2816	759	6	income	income	NOUN
taxlaw-2816	759	7	tax	tax	NOUN
taxlaw-2816	759	8	simply	simply	ADV
taxlaw-2816	759	9	mimics	mimic	VERB
taxlaw-2816	759	10	a	a	DET
taxlaw-2816	759	11	sales	sale	NOUN
taxlaw-2816	759	12	tax	tax	NOUN
taxlaw-2816	759	13	,	,	PUNCT
taxlaw-2816	759	14	why	why	SCONJ
taxlaw-2816	759	15	have	have	VERB
taxlaw-2816	759	16	different	different	ADJ
taxlaw-2816	759	17	jurisdictional	jurisdictional	ADJ
taxlaw-2816	759	18	standards	standard	NOUN
taxlaw-2816	759	19	for	for	ADP
taxlaw-2816	759	20	the	the	DET
taxlaw-2816	759	21	two	two	NUM
taxlaw-2816	759	22	taxes	taxis	NOUN
taxlaw-2816	759	23	?	?	PUNCT
taxlaw-2816	760	1	the	the	DET
taxlaw-2816	760	2	answer	answer	NOUN
taxlaw-2816	760	3	is	be	AUX
taxlaw-2816	760	4	that	that	SCONJ
taxlaw-2816	760	5	the	the	DET
taxlaw-2816	760	6	two	two	NUM
taxlaw-2816	760	7	taxes	taxis	NOUN
taxlaw-2816	760	8	should	should	AUX
taxlaw-2816	760	9	not	not	PART
taxlaw-2816	760	10	have	have	VERB
taxlaw-2816	760	11	different	different	ADJ
taxlaw-2816	760	12	jurisdictional	jurisdictional	ADJ
taxlaw-2816	760	13	standards	standard	NOUN
taxlaw-2816	760	14	and	and	CCONJ
taxlaw-2816	760	15	that	that	SCONJ
taxlaw-2816	760	16	the	the	DET
taxlaw-2816	760	17	current	current	ADJ
taxlaw-2816	760	18	state	state	NOUN
taxlaw-2816	760	19	of	of	ADP
taxlaw-2816	760	20	the	the	DET
taxlaw-2816	760	21	law	law	NOUN
taxlaw-2816	760	22	has	have	AUX
taxlaw-2816	760	23	become	become	VERB
taxlaw-2816	760	24	outdated	outdated	ADJ
taxlaw-2816	760	25	,	,	PUNCT
taxlaw-2816	760	26	especially	especially	ADV
taxlaw-2816	760	27	considering	consider	VERB
taxlaw-2816	760	28	the	the	DET
taxlaw-2816	760	29	technological	technological	ADJ
taxlaw-2816	760	30	and	and	CCONJ
taxlaw-2816	760	31	legal	legal	ADJ
taxlaw-2816	760	32	developments	development	NOUN
taxlaw-2816	760	33	that	that	PRON
taxlaw-2816	760	34	have	have	AUX
taxlaw-2816	760	35	taken	take	VERB
taxlaw-2816	760	36	place	place	NOUN
taxlaw-2816	760	37	since	since	SCONJ
taxlaw-2816	760	38	bellas	bellas	PROPN
taxlaw-2816	760	39	hess	hess	PROPN
taxlaw-2816	760	40	(	(	PUNCT
taxlaw-2816	760	41	1967	1967	NUM
taxlaw-2816	760	42	)	)	PUNCT
taxlaw-2816	760	43	and	and	CCONJ
taxlaw-2816	760	44	even	even	ADV
taxlaw-2816	760	45	since	since	SCONJ
taxlaw-2816	760	46	quill	quill	NOUN
taxlaw-2816	760	47	(	(	PUNCT
taxlaw-2816	760	48	1992).182	1992).182	NOUN
taxlaw-2816	760	49	but	but	CCONJ
taxlaw-2816	760	50	if	if	SCONJ
taxlaw-2816	760	51	the	the	DET
taxlaw-2816	760	52	corporate	corporate	ADJ
taxlaw-2816	760	53	income	income	NOUN
taxlaw-2816	760	54	tax	tax	NOUN
taxlaw-2816	760	55	has	have	AUX
taxlaw-2816	760	56	become	become	VERB
taxlaw-2816	760	57	more	more	ADV
taxlaw-2816	760	58	like	like	ADP
taxlaw-2816	760	59	the	the	DET
taxlaw-2816	760	60	sales	sale	NOUN
taxlaw-2816	760	61	tax	tax	NOUN
taxlaw-2816	760	62	as	as	ADP
taxlaw-2816	760	63	a	a	DET
taxlaw-2816	760	64	result	result	NOUN
taxlaw-2816	760	65	of	of	ADP
taxlaw-2816	760	66	the	the	DET
taxlaw-2816	760	67	trend	trend	NOUN
taxlaw-2816	760	68	toward	toward	ADP
taxlaw-2816	760	69	single	single	ADJ
taxlaw-2816	760	70	sales	sale	NOUN
taxlaw-2816	760	71	factor	factor	NOUN
taxlaw-2816	760	72	apportionment	apportionment	NOUN
taxlaw-2816	760	73	,	,	PUNCT
taxlaw-2816	760	74	perhaps	perhaps	ADV
taxlaw-2816	760	75	courts	court	NOUN
taxlaw-2816	760	76	should	should	AUX
taxlaw-2816	760	77	adopt	adopt	VERB
taxlaw-2816	760	78	the	the	DET
taxlaw-2816	760	79	physical	physical	ADJ
taxlaw-2816	760	80	-	-	PUNCT
taxlaw-2816	760	81	presence	presence	NOUN
taxlaw-2816	760	82	standard	standard	NOUN
taxlaw-2816	760	83	for	for	ADP
taxlaw-2816	760	84	both	both	DET
taxlaw-2816	760	85	taxes	taxis	NOUN
taxlaw-2816	760	86	(	(	PUNCT
taxlaw-2816	760	87	as	as	SCONJ
taxlaw-2816	760	88	currently	currently	ADV
taxlaw-2816	760	89	applies	apply	VERB
taxlaw-2816	760	90	to	to	ADP
taxlaw-2816	760	91	the	the	DET
taxlaw-2816	760	92	sales	sale	NOUN
taxlaw-2816	760	93	tax	tax	NOUN
taxlaw-2816	760	94	)	)	PUNCT
taxlaw-2816	760	95	rather	rather	ADV
taxlaw-2816	760	96	than	than	ADP
taxlaw-2816	760	97	expand	expand	VERB
taxlaw-2816	760	98	the	the	DET
taxlaw-2816	760	99	economic	economic	ADJ
taxlaw-2816	760	100	-	-	PUNCT
taxlaw-2816	760	101	presence	presence	NOUN
taxlaw-2816	760	102	standard	standard	NOUN
taxlaw-2816	760	103	applied	apply	VERB
taxlaw-2816	760	104	by	by	ADP
taxlaw-2816	760	105	most	most	ADJ
taxlaw-2816	760	106	courts	court	NOUN
taxlaw-2816	760	107	to	to	ADP
taxlaw-2816	760	108	the	the	DET
taxlaw-2816	760	109	corporate	corporate	ADJ
taxlaw-2816	760	110	income	income	NOUN
taxlaw-2816	760	111	tax	tax	NOUN
taxlaw-2816	760	112	.	.	PUNCT
taxlaw-2816	761	1	the	the	DET
taxlaw-2816	761	2	arguments	argument	NOUN
taxlaw-2816	761	3	for	for	ADP
taxlaw-2816	761	4	the	the	DET
taxlaw-2816	761	5	benefits	benefit	NOUN
taxlaw-2816	761	6	of	of	ADP
taxlaw-2816	761	7	economic	economic	ADJ
taxlaw-2816	761	8	presence	presence	NOUN
taxlaw-2816	761	9	over	over	ADP
taxlaw-2816	761	10	physical	physical	ADJ
taxlaw-2816	761	11	presence	presence	NOUN
taxlaw-2816	761	12	as	as	ADP
taxlaw-2816	761	13	the	the	DET
taxlaw-2816	761	14	controlling	control	VERB
taxlaw-2816	761	15	nexus	nexus	NOUN
taxlaw-2816	761	16	standard	standard	NOUN
taxlaw-2816	761	17	for	for	ADP
taxlaw-2816	761	18	both	both	CCONJ
taxlaw-2816	761	19	the	the	DET
taxlaw-2816	761	20	corporate	corporate	ADJ
taxlaw-2816	761	21	income	income	NOUN
taxlaw-2816	761	22	tax	tax	NOUN
taxlaw-2816	761	23	and	and	CCONJ
taxlaw-2816	761	24	the	the	DET
taxlaw-2816	761	25	sales	sale	NOUN
taxlaw-2816	761	26	tax	tax	NOUN
taxlaw-2816	761	27	has	have	AUX
taxlaw-2816	761	28	been	be	AUX
taxlaw-2816	761	29	capably	capably	ADV
taxlaw-2816	761	30	set	set	VERB
taxlaw-2816	761	31	forth	forth	ADP
taxlaw-2816	761	32	by	by	ADP
taxlaw-2816	761	33	other	other	ADJ
taxlaw-2816	761	34	commentators,183	commentators,183	PROPN
taxlaw-2816	762	1	and	and	CCONJ
taxlaw-2816	762	2	i	i	PRON
taxlaw-2816	762	3	do	do	AUX
taxlaw-2816	762	4	not	not	PART
taxlaw-2816	762	5	intend	intend	VERB
taxlaw-2816	762	6	to	to	PART
taxlaw-2816	762	7	repeat	repeat	VERB
taxlaw-2816	762	8	them	they	PRON
taxlaw-2816	762	9	here	here	ADV
taxlaw-2816	762	10	.	.	PUNCT
taxlaw-2816	763	1	my	my	PRON
taxlaw-2816	763	2	goal	goal	NOUN
taxlaw-2816	763	3	has	have	AUX
taxlaw-2816	763	4	instead	instead	ADV
taxlaw-2816	763	5	been	be	AUX
taxlaw-2816	763	6	to	to	PART
taxlaw-2816	763	7	demonstrate	demonstrate	VERB
taxlaw-2816	763	8	(	(	PUNCT
taxlaw-2816	763	9	1	1	NUM
taxlaw-2816	763	10	)	)	PUNCT
taxlaw-2816	763	11	that	that	SCONJ
taxlaw-2816	763	12	the	the	DET
taxlaw-2816	763	13	concept	concept	NOUN
taxlaw-2816	763	14	of	of	ADP
taxlaw-2816	763	15	sales	sale	NOUN
taxlaw-2816	763	16	tax	tax	NOUN
taxlaw-2816	763	17	exceptionalism	exceptionalism	NOUN
taxlaw-2816	763	18	,	,	PUNCT
taxlaw-2816	763	19	180	180	NUM
taxlaw-2816	763	20	shanske	shanske	ADJ
taxlaw-2816	763	21	,	,	PUNCT
taxlaw-2816	763	22	supra	supra	ADJ
taxlaw-2816	763	23	note	note	NOUN
taxlaw-2816	763	24	71	71	NUM
taxlaw-2816	763	25	,	,	PUNCT
taxlaw-2816	763	26	at	at	ADP
taxlaw-2816	763	27	117	117	NUM
taxlaw-2816	763	28	.	.	PUNCT
taxlaw-2816	763	29	181	181	NUM
taxlaw-2816	763	30	furthermore	furthermore	ADV
taxlaw-2816	763	31	,	,	PUNCT
taxlaw-2816	763	32	as	as	SCONJ
taxlaw-2816	763	33	professor	professor	PROPN
taxlaw-2816	763	34	shanske	shanske	PROPN
taxlaw-2816	763	35	contends	contend	VERB
taxlaw-2816	763	36	,	,	PUNCT
taxlaw-2816	763	37	an	an	DET
taxlaw-2816	763	38	ssf	ssf	NOUN
taxlaw-2816	763	39	-	-	PUNCT
taxlaw-2816	763	40	apportioned	apportion	VERB
taxlaw-2816	763	41	income	income	NOUN
taxlaw-2816	763	42	tax	tax	NOUN
taxlaw-2816	763	43	serves	serve	VERB
taxlaw-2816	763	44	as	as	ADP
taxlaw-2816	763	45	a	a	DET
taxlaw-2816	763	46	complement	complement	NOUN
taxlaw-2816	763	47	to	to	ADP
taxlaw-2816	763	48	the	the	DET
taxlaw-2816	763	49	retail	retail	ADJ
taxlaw-2816	763	50	sales	sale	NOUN
taxlaw-2816	763	51	tax	tax	NOUN
taxlaw-2816	763	52	.	.	PUNCT
taxlaw-2816	764	1	it	it	PRON
taxlaw-2816	764	2	reaches	reach	VERB
taxlaw-2816	764	3	transactions	transaction	NOUN
taxlaw-2816	764	4	and	and	CCONJ
taxlaw-2816	764	5	taxpayers	taxpayer	NOUN
taxlaw-2816	764	6	that	that	PRON
taxlaw-2816	764	7	would	would	AUX
taxlaw-2816	764	8	be	be	AUX
taxlaw-2816	764	9	captured	capture	VERB
taxlaw-2816	764	10	by	by	ADP
taxlaw-2816	764	11	a	a	DET
taxlaw-2816	764	12	theoretically	theoretically	ADV
taxlaw-2816	764	13	pure	pure	ADJ
taxlaw-2816	764	14	sales	sale	NOUN
taxlaw-2816	764	15	tax	tax	NOUN
taxlaw-2816	764	16	but	but	CCONJ
taxlaw-2816	764	17	escape	escape	VERB
taxlaw-2816	764	18	the	the	DET
taxlaw-2816	764	19	relatively	relatively	ADV
taxlaw-2816	764	20	narrow	narrow	ADJ
taxlaw-2816	764	21	retail	retail	ADJ
taxlaw-2816	764	22	sales	sale	NOUN
taxlaw-2816	764	23	taxes	taxis	NOUN
taxlaw-2816	764	24	found	find	VERB
taxlaw-2816	764	25	in	in	ADP
taxlaw-2816	764	26	most	most	ADJ
taxlaw-2816	764	27	states	state	NOUN
taxlaw-2816	764	28	.	.	PUNCT
taxlaw-2816	765	1	see	see	VERB
taxlaw-2816	765	2	shanske	shanske	PROPN
taxlaw-2816	765	3	,	,	PUNCT
taxlaw-2816	765	4	supra	supra	PROPN
taxlaw-2816	765	5	note	note	NOUN
taxlaw-2816	765	6	71	71	NUM
taxlaw-2816	765	7	,	,	PUNCT
taxlaw-2816	765	8	at	at	ADP
taxlaw-2816	765	9	118–22	118–22	NUM
taxlaw-2816	765	10	.	.	NOUN
taxlaw-2816	765	11	182	182	NUM
taxlaw-2816	765	12	see	see	VERB
taxlaw-2816	765	13	waltreese	waltreese	PROPN
taxlaw-2816	765	14	carroll	carroll	PROPN
taxlaw-2816	765	15	,	,	PUNCT
taxlaw-2816	765	16	can	can	AUX
taxlaw-2816	765	17	technology	technology	NOUN
taxlaw-2816	765	18	lessen	lessen	VERB
taxlaw-2816	765	19	the	the	DET
taxlaw-2816	765	20	tax	tax	NOUN
taxlaw-2816	765	21	burdens	burden	NOUN
taxlaw-2816	765	22	on	on	ADP
taxlaw-2816	765	23	interstate	interstate	PROPN
taxlaw-2816	765	24	commerce	commerce	NOUN
taxlaw-2816	765	25	,	,	PUNCT
taxlaw-2816	765	26	2012	2012	NUM
taxlaw-2816	765	27	st	st	PROPN
taxlaw-2816	765	28	.	.	PROPN
taxlaw-2816	765	29	tax	tax	PROPN
taxlaw-2816	765	30	today	today	NOUN
taxlaw-2816	765	31	143	143	NUM
taxlaw-2816	765	32	-	-	SYM
taxlaw-2816	765	33	2	2	NUM
taxlaw-2816	765	34	(	(	PUNCT
taxlaw-2816	765	35	2012	2012	NUM
taxlaw-2816	765	36	)	)	PUNCT
taxlaw-2816	765	37	(	(	PUNCT
taxlaw-2816	765	38	quoting	quote	VERB
taxlaw-2816	765	39	charles	charles	PROPN
taxlaw-2816	765	40	collins	collins	PROPN
taxlaw-2816	765	41	,	,	PUNCT
taxlaw-2816	765	42	vice	vice	NOUN
taxlaw-2816	765	43	president	president	NOUN
taxlaw-2816	765	44	of	of	ADP
taxlaw-2816	765	45	governmental	governmental	ADJ
taxlaw-2816	765	46	affairs	affair	NOUN
taxlaw-2816	765	47	at	at	ADP
taxlaw-2816	765	48	automatic	automatic	ADJ
taxlaw-2816	765	49	data	datum	NOUN
taxlaw-2816	765	50	processing	processing	NOUN
taxlaw-2816	765	51	,	,	PUNCT
taxlaw-2816	765	52	inc.—one	inc.—one	NUM
taxlaw-2816	765	53	of	of	ADP
taxlaw-2816	765	54	six	six	NUM
taxlaw-2816	765	55	certified	certify	VERB
taxlaw-2816	765	56	service	service	NOUN
taxlaw-2816	765	57	providers	provider	NOUN
taxlaw-2816	765	58	under	under	ADP
taxlaw-2816	765	59	the	the	DET
taxlaw-2816	765	60	ssuta	ssuta	NOUN
taxlaw-2816	765	61	—	—	PUNCT
taxlaw-2816	765	62	as	as	ADP
taxlaw-2816	765	63	stating	state	VERB
taxlaw-2816	765	64	that	that	SCONJ
taxlaw-2816	765	65	“	"	PUNCT
taxlaw-2816	765	66	technology	technology	NOUN
taxlaw-2816	765	67	has	have	AUX
taxlaw-2816	765	68	moved	move	VERB
taxlaw-2816	765	69	in	in	ADP
taxlaw-2816	765	70	a	a	DET
taxlaw-2816	765	71	direction	direction	NOUN
taxlaw-2816	765	72	that	that	PRON
taxlaw-2816	765	73	has	have	AUX
taxlaw-2816	765	74	alleviated	alleviate	VERB
taxlaw-2816	765	75	the	the	DET
taxlaw-2816	765	76	burdens	burden	NOUN
taxlaw-2816	765	77	at	at	ADP
taxlaw-2816	765	78	issue	issue	NOUN
taxlaw-2816	765	79	in	in	ADP
taxlaw-2816	765	80	quill	quill	NOUN
taxlaw-2816	765	81	”	"	PUNCT
taxlaw-2816	765	82	)	)	PUNCT
taxlaw-2816	765	83	.	.	PUNCT
taxlaw-2816	766	1	183	183	NUM
taxlaw-2816	766	2	swain	swain	PROPN
taxlaw-2816	766	3	,	,	PUNCT
taxlaw-2816	766	4	supra	supra	PROPN
taxlaw-2816	766	5	note	note	NOUN
taxlaw-2816	766	6	31	31	NUM
taxlaw-2816	766	7	.	.	PUNCT
taxlaw-2816	766	8	2013	2013	NUM
taxlaw-2816	766	9	]	]	PUNCT
taxlaw-2816	766	10	sales	sale	NOUN
taxlaw-2816	766	11	tax	tax	NOUN
taxlaw-2816	766	12	exceptionalism	exceptionalism	NOUN
taxlaw-2816	766	13	173	173	NUM
taxlaw-2816	766	14	though	though	SCONJ
taxlaw-2816	766	15	not	not	PART
taxlaw-2816	766	16	expressly	expressly	ADV
taxlaw-2816	766	17	labeled	label	VERB
taxlaw-2816	766	18	as	as	ADP
taxlaw-2816	766	19	such	such	ADJ
taxlaw-2816	766	20	,	,	PUNCT
taxlaw-2816	766	21	has	have	AUX
taxlaw-2816	766	22	come	come	VERB
taxlaw-2816	766	23	about	about	ADP
taxlaw-2816	766	24	as	as	ADP
taxlaw-2816	766	25	a	a	DET
taxlaw-2816	766	26	result	result	NOUN
taxlaw-2816	766	27	of	of	ADP
taxlaw-2816	766	28	judicial	judicial	ADJ
taxlaw-2816	766	29	decisions	decision	NOUN
taxlaw-2816	766	30	treating	treat	VERB
taxlaw-2816	766	31	the	the	DET
taxlaw-2816	766	32	sales	sale	NOUN
taxlaw-2816	766	33	tax	tax	NOUN
taxlaw-2816	766	34	differently	differently	ADV
taxlaw-2816	766	35	than	than	ADP
taxlaw-2816	766	36	other	other	ADJ
taxlaw-2816	766	37	taxes	taxis	NOUN
taxlaw-2816	766	38	;	;	PUNCT
taxlaw-2816	766	39	(	(	PUNCT
taxlaw-2816	766	40	2	2	X
taxlaw-2816	766	41	)	)	PUNCT
taxlaw-2816	766	42	that	that	SCONJ
taxlaw-2816	766	43	the	the	DET
taxlaw-2816	766	44	concept	concept	NOUN
taxlaw-2816	766	45	,	,	PUNCT
taxlaw-2816	766	46	at	at	ADP
taxlaw-2816	766	47	least	least	ADJ
taxlaw-2816	766	48	in	in	ADP
taxlaw-2816	766	49	the	the	DET
taxlaw-2816	766	50	context	context	NOUN
taxlaw-2816	766	51	of	of	ADP
taxlaw-2816	766	52	jurisdictional	jurisdictional	ADJ
taxlaw-2816	766	53	standards	standard	NOUN
taxlaw-2816	766	54	,	,	PUNCT
taxlaw-2816	766	55	has	have	VERB
taxlaw-2816	766	56	little	little	ADJ
taxlaw-2816	766	57	theoretical	theoretical	ADJ
taxlaw-2816	766	58	justification	justification	NOUN
taxlaw-2816	766	59	;	;	PUNCT
taxlaw-2816	766	60	and	and	CCONJ
taxlaw-2816	766	61	(	(	PUNCT
taxlaw-2816	766	62	3	3	X
taxlaw-2816	766	63	)	)	PUNCT
taxlaw-2816	766	64	that	that	SCONJ
taxlaw-2816	766	65	the	the	DET
taxlaw-2816	766	66	trend	trend	NOUN
taxlaw-2816	766	67	toward	toward	ADP
taxlaw-2816	766	68	single	single	ADJ
taxlaw-2816	766	69	sales	sale	NOUN
taxlaw-2816	766	70	factor	factor	NOUN
taxlaw-2816	766	71	apportionment	apportionment	NOUN
taxlaw-2816	766	72	undercuts	undercut	VERB
taxlaw-2816	766	73	the	the	DET
taxlaw-2816	766	74	different	different	ADJ
taxlaw-2816	766	75	nexus	nexus	NOUN
taxlaw-2816	766	76	standards	standard	NOUN
taxlaw-2816	766	77	applicable	applicable	ADJ
taxlaw-2816	766	78	to	to	ADP
taxlaw-2816	766	79	the	the	DET
taxlaw-2816	766	80	sales	sale	NOUN
taxlaw-2816	766	81	tax	tax	NOUN
taxlaw-2816	766	82	and	and	CCONJ
taxlaw-2816	766	83	the	the	DET
taxlaw-2816	766	84	corporate	corporate	ADJ
taxlaw-2816	766	85	income	income	NOUN
taxlaw-2816	766	86	tax	tax	NOUN
taxlaw-2816	766	87	.	.	PUNCT
taxlaw-2816	767	1	conclusion	conclusion	NOUN
taxlaw-2816	767	2	legislation	legislation	NOUN
taxlaw-2816	767	3	to	to	PART
taxlaw-2816	767	4	extend	extend	VERB
taxlaw-2816	767	5	the	the	DET
taxlaw-2816	767	6	physical	physical	ADJ
taxlaw-2816	767	7	-	-	PUNCT
taxlaw-2816	767	8	presence	presence	NOUN
taxlaw-2816	767	9	standard	standard	NOUN
taxlaw-2816	767	10	to	to	ADP
taxlaw-2816	767	11	the	the	DET
taxlaw-2816	767	12	corporate	corporate	ADJ
taxlaw-2816	767	13	income	income	NOUN
taxlaw-2816	767	14	tax	tax	NOUN
taxlaw-2816	767	15	has	have	AUX
taxlaw-2816	767	16	been	be	AUX
taxlaw-2816	767	17	introduced	introduce	VERB
taxlaw-2816	767	18	to	to	ADP
taxlaw-2816	767	19	congress;184	congress;184	PROPN
taxlaw-2816	767	20	so	so	ADV
taxlaw-2816	767	21	has	have	VERB
taxlaw-2816	767	22	legislation	legislation	NOUN
taxlaw-2816	767	23	to	to	PART
taxlaw-2816	767	24	apply	apply	VERB
taxlaw-2816	767	25	the	the	DET
taxlaw-2816	767	26	economic	economic	ADJ
taxlaw-2816	767	27	-	-	PUNCT
taxlaw-2816	767	28	presence	presence	NOUN
taxlaw-2816	767	29	standard	standard	NOUN
taxlaw-2816	767	30	to	to	ADP
taxlaw-2816	767	31	the	the	DET
taxlaw-2816	767	32	sales	sale	NOUN
taxlaw-2816	767	33	tax.185	tax.185	VERB
taxlaw-2816	767	34	most	most	ADJ
taxlaw-2816	767	35	academic	academic	ADJ
taxlaw-2816	767	36	commentators	commentator	NOUN
taxlaw-2816	767	37	(	(	PUNCT
taxlaw-2816	767	38	including	include	VERB
taxlaw-2816	767	39	this	this	DET
taxlaw-2816	767	40	one	one	NOUN
taxlaw-2816	767	41	)	)	PUNCT
taxlaw-2816	767	42	support	support	VERB
taxlaw-2816	767	43	the	the	DET
taxlaw-2816	767	44	latter	latter	ADJ
taxlaw-2816	767	45	approach	approach	NOUN
taxlaw-2816	767	46	,	,	PUNCT
taxlaw-2816	767	47	but	but	CCONJ
taxlaw-2816	767	48	either	either	PRON
taxlaw-2816	767	49	of	of	ADP
taxlaw-2816	767	50	these	these	DET
taxlaw-2816	767	51	changes	change	NOUN
taxlaw-2816	767	52	would	would	AUX
taxlaw-2816	767	53	be	be	AUX
taxlaw-2816	767	54	more	more	ADV
taxlaw-2816	767	55	theoretically	theoretically	ADV
taxlaw-2816	767	56	defensible	defensible	ADJ
taxlaw-2816	767	57	than	than	ADP
taxlaw-2816	767	58	continuing	continue	VERB
taxlaw-2816	767	59	the	the	DET
taxlaw-2816	767	60	current	current	ADJ
taxlaw-2816	767	61	jurisdictional	jurisdictional	ADJ
taxlaw-2816	767	62	inconsistency	inconsistency	NOUN
taxlaw-2816	767	63	in	in	ADP
taxlaw-2816	767	64	state	state	NOUN
taxlaw-2816	767	65	tax	tax	NOUN
taxlaw-2816	767	66	law	law	NOUN
taxlaw-2816	767	67	—	—	PUNCT
taxlaw-2816	767	68	all	all	DET
taxlaw-2816	767	69	the	the	PRON
taxlaw-2816	767	70	more	more	ADV
taxlaw-2816	767	71	so	so	ADV
taxlaw-2816	767	72	given	give	VERB
taxlaw-2816	767	73	the	the	DET
taxlaw-2816	767	74	convergence	convergence	NOUN
taxlaw-2816	767	75	between	between	ADP
taxlaw-2816	767	76	the	the	DET
taxlaw-2816	767	77	corporate	corporate	ADJ
taxlaw-2816	767	78	income	income	NOUN
taxlaw-2816	767	79	tax	tax	NOUN
taxlaw-2816	767	80	and	and	CCONJ
taxlaw-2816	767	81	the	the	DET
taxlaw-2816	767	82	sales	sale	NOUN
taxlaw-2816	767	83	tax	tax	NOUN
taxlaw-2816	767	84	resulting	result	VERB
taxlaw-2816	767	85	from	from	ADP
taxlaw-2816	767	86	the	the	DET
taxlaw-2816	767	87	widespread	widespread	ADJ
taxlaw-2816	767	88	adoption	adoption	NOUN
taxlaw-2816	767	89	of	of	ADP
taxlaw-2816	767	90	single	single	ADJ
taxlaw-2816	767	91	-	-	PUNCT
taxlaw-2816	767	92	sales	sale	NOUN
taxlaw-2816	767	93	factor	factor	NOUN
taxlaw-2816	767	94	apportionment	apportionment	NOUN
taxlaw-2816	767	95	.	.	PUNCT
taxlaw-2816	768	1	184	184	NUM
taxlaw-2816	768	2	see	see	VERB
taxlaw-2816	768	3	business	business	NOUN
taxlaw-2816	768	4	activity	activity	NOUN
taxlaw-2816	768	5	tax	tax	NOUN
taxlaw-2816	768	6	simplification	simplification	NOUN
taxlaw-2816	768	7	act	act	PROPN
taxlaw-2816	768	8	,	,	PUNCT
taxlaw-2816	768	9	s.	s.	PROPN
taxlaw-2816	768	10	1726	1726	NUM
taxlaw-2816	768	11	,	,	PUNCT
taxlaw-2816	768	12	110th	110th	ADJ
taxlaw-2816	768	13	cong	cong	NOUN
taxlaw-2816	768	14	.	.	PUNCT
taxlaw-2816	769	1	(	(	PUNCT
taxlaw-2816	769	2	2007	2007	NUM
taxlaw-2816	769	3	)	)	PUNCT
taxlaw-2816	769	4	;	;	PUNCT
taxlaw-2816	769	5	business	business	NOUN
taxlaw-2816	769	6	activity	activity	NOUN
taxlaw-2816	769	7	tax	tax	NOUN
taxlaw-2816	769	8	simplification	simplification	NOUN
taxlaw-2816	769	9	act	act	PROPN
taxlaw-2816	769	10	,	,	PUNCT
taxlaw-2816	769	11	h.r	h.r	PROPN
taxlaw-2816	769	12	.	.	PROPN
taxlaw-2816	769	13	5267	5267	NUM
taxlaw-2816	769	14	,	,	PUNCT
taxlaw-2816	769	15	110th	110th	ADJ
taxlaw-2816	769	16	cong	cong	NOUN
taxlaw-2816	769	17	.	.	PUNCT
taxlaw-2816	770	1	(	(	PUNCT
taxlaw-2816	770	2	2008	2008	NUM
taxlaw-2816	770	3	)	)	PUNCT
taxlaw-2816	770	4	.	.	PUNCT
taxlaw-2816	771	1	185	185	NUM
taxlaw-2816	771	2	see	see	VERB
taxlaw-2816	771	3	main	main	ADJ
taxlaw-2816	771	4	street	street	NOUN
taxlaw-2816	771	5	fairness	fairness	PROPN
taxlaw-2816	771	6	act	act	PROPN
taxlaw-2816	771	7	,	,	PUNCT
taxlaw-2816	771	8	s.	s.	PROPN
taxlaw-2816	771	9	1452	1452	NUM
taxlaw-2816	771	10	,	,	PUNCT
taxlaw-2816	771	11	112th	112th	PROPN
taxlaw-2816	771	12	cong	cong	NOUN
taxlaw-2816	771	13	.	.	PUNCT
taxlaw-2816	772	1	(	(	PUNCT
taxlaw-2816	772	2	2011	2011	NUM
taxlaw-2816	772	3	)	)	PUNCT
taxlaw-2816	772	4	;	;	PUNCT
taxlaw-2816	772	5	marketplace	marketplace	NOUN
taxlaw-2816	772	6	equity	equity	PROPN
taxlaw-2816	772	7	act	act	PROPN
taxlaw-2816	772	8	,	,	PUNCT
taxlaw-2816	772	9	h.r	h.r	PROPN
taxlaw-2816	772	10	.	.	PROPN
taxlaw-2816	772	11	3179	3179	NUM
taxlaw-2816	772	12	,	,	PUNCT
taxlaw-2816	772	13	112th	112th	PROPN
taxlaw-2816	772	14	cong	cong	NOUN
taxlaw-2816	772	15	.	.	PUNCT
taxlaw-2816	773	1	(	(	PUNCT
taxlaw-2816	773	2	2011	2011	NUM
taxlaw-2816	773	3	)	)	PUNCT
taxlaw-2816	773	4	.	.	PUNCT
taxlaw-2816	774	1	marketplace	marketplace	NOUN
taxlaw-2816	774	2	fairness	fairness	PROPN
taxlaw-2816	774	3	act	act	PROPN
taxlaw-2816	774	4	,	,	PUNCT
taxlaw-2816	774	5	s.	s.	PROPN
taxlaw-2816	774	6	1832	1832	NUM
taxlaw-2816	774	7	,	,	PUNCT
taxlaw-2816	774	8	112th	112th	PROPN
taxlaw-2816	774	9	cong	cong	NOUN
taxlaw-2816	774	10	.	.	PUNCT
taxlaw-2816	775	1	(	(	PUNCT
taxlaw-2816	775	2	2011	2011	NUM
taxlaw-2816	775	3	)	)	PUNCT
taxlaw-2816	775	4	.	.	PUNCT