id	sid	tid	token	lemma	pos
taxlaw-2828	1	1	note	note	VERB
taxlaw-2828	1	2	a	a	DET
taxlaw-2828	1	3	new	new	ADJ
taxlaw-2828	1	4	theory	theory	NOUN
taxlaw-2828	1	5	of	of	ADP
taxlaw-2828	1	6	taxpayer	taxpayer	PROPN
taxlaw-2828	1	7	standing	standing	PROPN
taxlaw-2828	1	8	james	james	PROPN
taxlaw-2828	1	9	r.	r.	PROPN
taxlaw-2828	1	10	parks	parks	PROPN
taxlaw-2828	1	11			PROPN
taxlaw-2828	1	12	abstract	abstract	ADJ
taxlaw-2828	1	13	flast	flast	NOUN
taxlaw-2828	1	14	v.	v.	PROPN
taxlaw-2828	1	15	cohen	cohen	PROPN
taxlaw-2828	1	16	,	,	PUNCT
taxlaw-2828	1	17	decided	decide	VERB
taxlaw-2828	1	18	by	by	ADP
taxlaw-2828	1	19	the	the	DET
taxlaw-2828	1	20	supreme	supreme	PROPN
taxlaw-2828	1	21	court	court	PROPN
taxlaw-2828	1	22	in	in	ADP
taxlaw-2828	1	23	1968	1968	NUM
taxlaw-2828	1	24	,	,	PUNCT
taxlaw-2828	1	25	articulated	articulate	VERB
taxlaw-2828	1	26	a	a	DET
taxlaw-2828	1	27	narrow	narrow	ADJ
taxlaw-2828	1	28	exception	exception	NOUN
taxlaw-2828	1	29	to	to	ADP
taxlaw-2828	1	30	the	the	DET
taxlaw-2828	1	31	general	general	ADJ
taxlaw-2828	1	32	rule	rule	NOUN
taxlaw-2828	1	33	that	that	PRON
taxlaw-2828	1	34	merely	merely	ADV
taxlaw-2828	1	35	being	be	AUX
taxlaw-2828	1	36	a	a	DET
taxlaw-2828	1	37	taxpayer	taxpayer	NOUN
taxlaw-2828	1	38	does	do	AUX
taxlaw-2828	1	39	not	not	PART
taxlaw-2828	1	40	provide	provide	VERB
taxlaw-2828	1	41	the	the	DET
taxlaw-2828	1	42	necessary	necessary	ADJ
taxlaw-2828	1	43	standing	standing	NOUN
taxlaw-2828	1	44	to	to	PART
taxlaw-2828	1	45	challenge	challenge	VERB
taxlaw-2828	1	46	an	an	DET
taxlaw-2828	1	47	expenditure	expenditure	NOUN
taxlaw-2828	1	48	of	of	ADP
taxlaw-2828	1	49	government	government	NOUN
taxlaw-2828	1	50	funds	fund	NOUN
taxlaw-2828	1	51	alleged	allege	VERB
taxlaw-2828	1	52	to	to	PART
taxlaw-2828	1	53	violate	violate	VERB
taxlaw-2828	1	54	the	the	DET
taxlaw-2828	1	55	constitution	constitution	NOUN
taxlaw-2828	1	56	.	.	PUNCT
taxlaw-2828	2	1	since	since	SCONJ
taxlaw-2828	2	2	the	the	DET
taxlaw-2828	2	3	time	time	NOUN
taxlaw-2828	2	4	of	of	ADP
taxlaw-2828	2	5	flast	flast	NOUN
taxlaw-2828	2	6	,	,	PUNCT
taxlaw-2828	2	7	the	the	DET
taxlaw-2828	2	8	court	court	NOUN
taxlaw-2828	2	9	has	have	AUX
taxlaw-2828	2	10	steadily	steadily	ADV
taxlaw-2828	2	11	narrowed	narrow	VERB
taxlaw-2828	2	12	the	the	DET
taxlaw-2828	2	13	exception	exception	NOUN
taxlaw-2828	2	14	,	,	PUNCT
taxlaw-2828	2	15	retreating	retreat	VERB
taxlaw-2828	2	16	from	from	ADP
taxlaw-2828	2	17	the	the	DET
taxlaw-2828	2	18	underlying	underlying	ADJ
taxlaw-2828	2	19	rationale	rationale	NOUN
taxlaw-2828	2	20	of	of	ADP
taxlaw-2828	2	21	the	the	DET
taxlaw-2828	2	22	flast	flast	ADJ
taxlaw-2828	2	23	decision	decision	NOUN
taxlaw-2828	2	24	—	—	PUNCT
taxlaw-2828	2	25	a	a	DET
taxlaw-2828	2	26	trend	trend	NOUN
taxlaw-2828	2	27	most	most	ADV
taxlaw-2828	2	28	recently	recently	ADV
taxlaw-2828	2	29	observable	observable	ADJ
taxlaw-2828	2	30	in	in	ADP
taxlaw-2828	2	31	the	the	DET
taxlaw-2828	2	32	court	court	NOUN
taxlaw-2828	2	33	’s	’s	PART
taxlaw-2828	2	34	decision	decision	NOUN
taxlaw-2828	2	35	in	in	ADP
taxlaw-2828	2	36	arizona	arizona	PROPN
taxlaw-2828	2	37	school	school	NOUN
taxlaw-2828	2	38	tuition	tuition	NOUN
taxlaw-2828	2	39	organization	organization	PROPN
taxlaw-2828	2	40	v.	v.	ADP
taxlaw-2828	2	41	winn	winn	PROPN
taxlaw-2828	2	42	.	.	PUNCT
taxlaw-2828	3	1	this	this	DET
taxlaw-2828	3	2	note	note	NOUN
taxlaw-2828	3	3	proposes	propose	VERB
taxlaw-2828	3	4	a	a	DET
taxlaw-2828	3	5	new	new	ADJ
taxlaw-2828	3	6	test	test	NOUN
taxlaw-2828	3	7	for	for	ADP
taxlaw-2828	3	8	taxpayer	taxpayer	NOUN
taxlaw-2828	3	9	standing	standing	NOUN
taxlaw-2828	3	10	which	which	PRON
taxlaw-2828	3	11	aims	aim	VERB
taxlaw-2828	3	12	to	to	PART
taxlaw-2828	3	13	preserve	preserve	VERB
taxlaw-2828	3	14	the	the	DET
taxlaw-2828	3	15	doctrine	doctrine	NOUN
taxlaw-2828	3	16	,	,	PUNCT
taxlaw-2828	3	17	while	while	SCONJ
taxlaw-2828	3	18	remedying	remedy	VERB
taxlaw-2828	3	19	some	some	DET
taxlaw-2828	3	20	its	its	PRON
taxlaw-2828	3	21	ills	ill	NOUN
taxlaw-2828	3	22	.	.	PUNCT
taxlaw-2828	4	1	under	under	ADP
taxlaw-2828	4	2	this	this	DET
taxlaw-2828	4	3	note	note	NOUN
taxlaw-2828	4	4	’s	’s	PART
taxlaw-2828	4	5	proposed	propose	VERB
taxlaw-2828	4	6	test	test	NOUN
taxlaw-2828	4	7	,	,	PUNCT
taxlaw-2828	4	8	taxpayer	taxpayer	NOUN
taxlaw-2828	4	9	standing	standing	NOUN
taxlaw-2828	4	10	is	be	AUX
taxlaw-2828	4	11	appropriate	appropriate	ADJ
taxlaw-2828	4	12	when	when	SCONJ
taxlaw-2828	4	13	the	the	DET
taxlaw-2828	4	14	following	follow	VERB
taxlaw-2828	4	15	three	three	NUM
taxlaw-2828	4	16	factors	factor	NOUN
taxlaw-2828	4	17	are	be	AUX
taxlaw-2828	4	18	met	meet	VERB
taxlaw-2828	4	19	:	:	PUNCT
taxlaw-2828	4	20	(	(	PUNCT
taxlaw-2828	4	21	1	1	X
taxlaw-2828	4	22	)	)	PUNCT
taxlaw-2828	4	23	the	the	DET
taxlaw-2828	4	24	taxpayer	taxpayer	NOUN
taxlaw-2828	4	25	’s	’s	PART
taxlaw-2828	4	26	status	status	NOUN
taxlaw-2828	4	27	as	as	ADP
taxlaw-2828	4	28	a	a	DET
taxlaw-2828	4	29	taxpayer	taxpayer	NOUN
taxlaw-2828	4	30	bears	bear	VERB
taxlaw-2828	4	31	a	a	DET
taxlaw-2828	4	32	reasonable	reasonable	ADJ
taxlaw-2828	4	33	relationship	relationship	NOUN
taxlaw-2828	4	34	to	to	ADP
taxlaw-2828	4	35	the	the	DET
taxlaw-2828	4	36	challenged	challenge	VERB
taxlaw-2828	4	37	expenditure	expenditure	NOUN
taxlaw-2828	4	38	of	of	ADP
taxlaw-2828	4	39	government	government	NOUN
taxlaw-2828	4	40	funds	fund	NOUN
taxlaw-2828	4	41	in	in	ADP
taxlaw-2828	4	42	question	question	NOUN
taxlaw-2828	4	43	;	;	PUNCT
taxlaw-2828	4	44	(	(	PUNCT
taxlaw-2828	4	45	2	2	X
taxlaw-2828	4	46	)	)	PUNCT
taxlaw-2828	4	47	it	it	PRON
taxlaw-2828	4	48	is	be	AUX
taxlaw-2828	4	49	of	of	ADP
taxlaw-2828	4	50	practical	practical	ADJ
taxlaw-2828	4	51	necessity	necessity	NOUN
taxlaw-2828	4	52	because	because	SCONJ
taxlaw-2828	4	53	the	the	DET
taxlaw-2828	4	54	political	political	ADJ
taxlaw-2828	4	55	system	system	NOUN
taxlaw-2828	4	56	is	be	AUX
taxlaw-2828	4	57	structurally	structurally	ADV
taxlaw-2828	4	58	ill	ill	ADV
taxlaw-2828	4	59	-	-	PUNCT
taxlaw-2828	4	60	equipped	equipped	ADJ
taxlaw-2828	4	61	to	to	PART
taxlaw-2828	4	62	provide	provide	VERB
taxlaw-2828	4	63	a	a	DET
taxlaw-2828	4	64	remedy	remedy	NOUN
taxlaw-2828	4	65	for	for	ADP
taxlaw-2828	4	66	those	those	PRON
taxlaw-2828	4	67	who	who	PRON
taxlaw-2828	4	68	object	object	VERB
taxlaw-2828	4	69	to	to	ADP
taxlaw-2828	4	70	a	a	DET
taxlaw-2828	4	71	particular	particular	ADJ
taxlaw-2828	4	72	expenditure	expenditure	NOUN
taxlaw-2828	4	73	of	of	ADP
taxlaw-2828	4	74	government	government	NOUN
taxlaw-2828	4	75	funds	fund	NOUN
taxlaw-2828	4	76	alleged	allege	VERB
taxlaw-2828	4	77	to	to	PART
taxlaw-2828	4	78	violate	violate	VERB
taxlaw-2828	4	79	the	the	DET
taxlaw-2828	4	80	constitution	constitution	NOUN
taxlaw-2828	4	81	,	,	PUNCT
taxlaw-2828	4	82	or	or	CCONJ
taxlaw-2828	4	83	the	the	DET
taxlaw-2828	4	84	taxpayer	taxpayer	NOUN
taxlaw-2828	4	85	is	be	AUX
taxlaw-2828	4	86	a	a	DET
taxlaw-2828	4	87	member	member	NOUN
taxlaw-2828	4	88	of	of	ADP
taxlaw-2828	4	89	the	the	DET
taxlaw-2828	4	90	class	class	NOUN
taxlaw-2828	4	91	for	for	ADP
taxlaw-2828	4	92	whom	whom	PRON
taxlaw-2828	4	93	the	the	DET
taxlaw-2828	4	94	especial	especial	ADJ
taxlaw-2828	4	95	benefit	benefit	NOUN
taxlaw-2828	4	96	of	of	ADP
taxlaw-2828	4	97	a	a	DET
taxlaw-2828	4	98	constitutional	constitutional	ADJ
taxlaw-2828	4	99	limitation	limitation	NOUN
taxlaw-2828	4	100	is	be	AUX
taxlaw-2828	4	101	intended	intend	VERB
taxlaw-2828	4	102	to	to	PART
taxlaw-2828	4	103	directly	directly	ADV
taxlaw-2828	4	104	run	run	VERB
taxlaw-2828	4	105	;	;	PUNCT
taxlaw-2828	4	106	and	and	CCONJ
taxlaw-2828	4	107	(	(	PUNCT
taxlaw-2828	4	108	3	3	X
taxlaw-2828	4	109	)	)	PUNCT
taxlaw-2828	4	110	where	where	SCONJ
taxlaw-2828	4	111	no	no	DET
taxlaw-2828	4	112	other	other	ADJ
taxlaw-2828	4	113	plausible	plausible	ADJ
taxlaw-2828	4	114	party	party	NOUN
taxlaw-2828	4	115	has	have	AUX
taxlaw-2828	4	116	standing	stand	VERB
taxlaw-2828	4	117	to	to	PART
taxlaw-2828	4	118	challenge	challenge	VERB
taxlaw-2828	4	119	the	the	DET
taxlaw-2828	4	120	alleged	alleged	ADJ
taxlaw-2828	4	121	violation	violation	NOUN
taxlaw-2828	4	122	,	,	PUNCT
taxlaw-2828	4	123	leaving	leave	VERB
taxlaw-2828	4	124	it	it	PRON
taxlaw-2828	4	125	functionally	functionally	ADV
taxlaw-2828	4	126	irremediable	irremediable	ADJ
taxlaw-2828	4	127	.	.	PUNCT
taxlaw-2828	5	1			PROPN
taxlaw-2828	5	2	columbia	columbia	PROPN
taxlaw-2828	5	3	law	law	PROPN
taxlaw-2828	5	4	school	school	PROPN
taxlaw-2828	5	5	j.d	j.d	PROPN
taxlaw-2828	5	6	.	.	PROPN
taxlaw-2828	5	7	candidate	candidate	PROPN
taxlaw-2828	5	8	2015	2015	NUM
taxlaw-2828	5	9	.	.	PUNCT
taxlaw-2828	6	1	i	i	PRON
taxlaw-2828	6	2	would	would	AUX
taxlaw-2828	6	3	like	like	VERB
taxlaw-2828	6	4	to	to	PART
taxlaw-2828	6	5	thank	thank	VERB
taxlaw-2828	6	6	my	my	PRON
taxlaw-2828	6	7	faculty	faculty	NOUN
taxlaw-2828	6	8	adviser	adviser	NOUN
taxlaw-2828	6	9	,	,	PUNCT
taxlaw-2828	6	10	professor	professor	NOUN
taxlaw-2828	6	11	philip	philip	PROPN
taxlaw-2828	6	12	hamburger	hamburger	PROPN
taxlaw-2828	6	13	for	for	ADP
taxlaw-2828	6	14	his	his	PRON
taxlaw-2828	6	15	help	help	NOUN
taxlaw-2828	6	16	,	,	PUNCT
taxlaw-2828	6	17	and	and	CCONJ
taxlaw-2828	6	18	allyson	allyson	PROPN
taxlaw-2828	6	19	mackavage	mackavage	NOUN
taxlaw-2828	6	20	for	for	ADP
taxlaw-2828	6	21	inspiring	inspire	VERB
taxlaw-2828	6	22	this	this	DET
taxlaw-2828	6	23	note	note	NOUN
taxlaw-2828	6	24	.	.	PUNCT
taxlaw-2828	7	1	2014	2014	NUM
taxlaw-2828	7	2	]	]	PUNCT
taxlaw-2828	7	3	a	a	DET
taxlaw-2828	7	4	new	new	ADJ
taxlaw-2828	7	5	theory	theory	NOUN
taxlaw-2828	7	6	of	of	ADP
taxlaw-2828	7	7	taxpayer	taxpayer	NOUN
taxlaw-2828	7	8	standing	stand	VERB
taxlaw-2828	7	9	119	119	NUM
taxlaw-2828	7	10	i.	i.	NOUN
taxlaw-2828	7	11	introduction	introduction	NOUN
taxlaw-2828	7	12	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2828	8	1	120	120	NUM
taxlaw-2828	8	2	ii	ii	NOUN
taxlaw-2828	8	3	.	.	PUNCT
taxlaw-2828	9	1	background	background	NOUN
taxlaw-2828	9	2	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2828	10	1	120	120	NUM
taxlaw-2828	10	2	a.	a.	NOUN
taxlaw-2828	10	3	early	early	ADJ
taxlaw-2828	10	4	cases	case	NOUN
taxlaw-2828	10	5	and	and	CCONJ
taxlaw-2828	10	6	flast	flast	NOUN
taxlaw-2828	10	7	v.	v.	PROPN
taxlaw-2828	10	8	cohen	cohen	PROPN
taxlaw-2828	10	9	.........................................................................	.........................................................................	PUNCT
taxlaw-2828	11	1	122	122	NUM
taxlaw-2828	11	2	b.	b.	PROPN
taxlaw-2828	11	3	hein	hein	PROPN
taxlaw-2828	11	4	,	,	PUNCT
taxlaw-2828	11	5	winn	winn	PROPN
taxlaw-2828	11	6	,	,	PUNCT
taxlaw-2828	11	7	and	and	CCONJ
taxlaw-2828	11	8	the	the	DET
taxlaw-2828	11	9	development	development	NOUN
taxlaw-2828	11	10	of	of	ADP
taxlaw-2828	11	11	the	the	DET
taxlaw-2828	11	12	flast	flast	ADJ
taxlaw-2828	11	13	exception	exception	NOUN
taxlaw-2828	11	14	.................................	.................................	PUNCT
taxlaw-2828	11	15	123	123	NUM
taxlaw-2828	11	16	iii	iii	NOUN
taxlaw-2828	11	17	.	.	PUNCT
taxlaw-2828	12	1	the	the	DET
taxlaw-2828	12	2	problem	problem	NOUN
taxlaw-2828	12	3	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2828	13	1	128	128	NUM
taxlaw-2828	13	2	a.	a.	NOUN
taxlaw-2828	13	3	no	no	DET
taxlaw-2828	13	4	taxpayer	taxpayer	NOUN
taxlaw-2828	13	5	standing	stand	VERB
taxlaw-2828	13	6	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2828	13	7	128	128	NUM
taxlaw-2828	13	8	b.	b.	PROPN
taxlaw-2828	13	9	unacknowledged	unacknowledged	ADJ
taxlaw-2828	13	10	jurisdictional	jurisdictional	ADJ
taxlaw-2828	13	11	defects	defect	NOUN
taxlaw-2828	13	12	............................................................	............................................................	PUNCT
taxlaw-2828	13	13	129	129	NUM
taxlaw-2828	13	14	c.	c.	NOUN
taxlaw-2828	13	15	unavailability	unavailability	NOUN
taxlaw-2828	13	16	of	of	ADP
taxlaw-2828	13	17	other	other	ADJ
taxlaw-2828	13	18	remedies	remedy	NOUN
taxlaw-2828	13	19	.....................................................................	.....................................................................	PUNCT
taxlaw-2828	13	20	131	131	NUM
taxlaw-2828	13	21	iv	iv	NOUN
taxlaw-2828	13	22	.	.	PUNCT
taxlaw-2828	13	23	solution	solution	NOUN
taxlaw-2828	13	24	..............................................................................................................	..............................................................................................................	PUNCT
taxlaw-2828	14	1	131	131	NUM
taxlaw-2828	14	2	a.	a.	NOUN
taxlaw-2828	14	3	why	why	SCONJ
taxlaw-2828	14	4	have	have	VERB
taxlaw-2828	14	5	taxpayer	taxpayer	NOUN
taxlaw-2828	14	6	standing	stand	VERB
taxlaw-2828	14	7	at	at	ADV
taxlaw-2828	14	8	all	all	ADV
taxlaw-2828	14	9	?	?	PUNCT
taxlaw-2828	15	1	..............................................................	..............................................................	PUNCT
taxlaw-2828	16	1	131	131	NUM
taxlaw-2828	16	2	b.	b.	PROPN
taxlaw-2828	16	3	non	non	PROPN
taxlaw-2828	16	4	-	-	NOUN
taxlaw-2828	16	5	justiciability	justiciability	ADJ
taxlaw-2828	16	6	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2828	16	7	134	134	NUM
taxlaw-2828	16	8	c.	c.	NOUN
taxlaw-2828	16	9	an	an	DET
taxlaw-2828	16	10	analogy	analogy	NOUN
taxlaw-2828	16	11	to	to	ADP
taxlaw-2828	16	12	ultra	ultra	ADJ
taxlaw-2828	16	13	vires	vis	NOUN
taxlaw-2828	16	14	corporate	corporate	ADJ
taxlaw-2828	16	15	actions	action	NOUN
taxlaw-2828	16	16	..................................................	..................................................	PUNCT
taxlaw-2828	16	17	136	136	NUM
taxlaw-2828	16	18	d.	d.	NOUN
taxlaw-2828	16	19	a	a	DET
taxlaw-2828	16	20	new	new	ADJ
taxlaw-2828	16	21	theory	theory	NOUN
taxlaw-2828	16	22	of	of	ADP
taxlaw-2828	16	23	taxpayer	taxpayer	NOUN
taxlaw-2828	16	24	standing	stand	VERB
taxlaw-2828	16	25	................................................................	................................................................	PUNCT
taxlaw-2828	16	26	137	137	NUM
taxlaw-2828	16	27	1	1	NUM
taxlaw-2828	16	28	.	.	PUNCT
taxlaw-2828	16	29	reasonable	reasonable	ADJ
taxlaw-2828	16	30	relationship	relationship	NOUN
taxlaw-2828	16	31	to	to	ADP
taxlaw-2828	16	32	challenged	challenge	VERB
taxlaw-2828	16	33	expenditure	expenditure	NOUN
taxlaw-2828	16	34	.................................	.................................	PUNCT
taxlaw-2828	16	35	137	137	NUM
taxlaw-2828	16	36	2	2	NUM
taxlaw-2828	16	37	.	.	PUNCT
taxlaw-2828	16	38	political	political	ADJ
taxlaw-2828	16	39	remedy	remedy	NOUN
taxlaw-2828	16	40	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2828	16	41	139	139	NUM
taxlaw-2828	16	42	3	3	NUM
taxlaw-2828	16	43	.	.	PUNCT
taxlaw-2828	16	44	functional	functional	ADJ
taxlaw-2828	16	45	irremediability	irremediability	NOUN
taxlaw-2828	16	46	..........................................................................	..........................................................................	PUNCT
taxlaw-2828	16	47	141	141	NUM
taxlaw-2828	16	48	4	4	NUM
taxlaw-2828	16	49	.	.	PUNCT
taxlaw-2828	16	50	applying	apply	VERB
taxlaw-2828	16	51	the	the	DET
taxlaw-2828	16	52	whole	whole	ADJ
taxlaw-2828	16	53	test	test	NOUN
taxlaw-2828	16	54	..............................................................................	..............................................................................	PUNCT
taxlaw-2828	16	55	142	142	NUM
taxlaw-2828	16	56	e.	e.	PROPN
taxlaw-2828	16	57	shortcomings	shortcoming	NOUN
taxlaw-2828	16	58	of	of	ADP
taxlaw-2828	16	59	the	the	DET
taxlaw-2828	16	60	test	test	NOUN
taxlaw-2828	16	61	...................................................................................	...................................................................................	PUNCT
taxlaw-2828	17	1	145	145	NUM
taxlaw-2828	17	2	v.	v.	ADP
taxlaw-2828	17	3	conclusion	conclusion	NOUN
taxlaw-2828	17	4	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2828	18	1	145	145	NUM
taxlaw-2828	18	2	120	120	NUM
taxlaw-2828	18	3	columbia	columbia	PROPN
taxlaw-2828	18	4	journal	journal	PROPN
taxlaw-2828	18	5	of	of	ADP
taxlaw-2828	18	6	tax	tax	NOUN
taxlaw-2828	18	7	law	law	NOUN
taxlaw-2828	18	8	[	[	X
taxlaw-2828	18	9	vol.6:118	vol.6:118	X
taxlaw-2828	18	10	i.	i.	NOUN
taxlaw-2828	18	11	introduction	introduction	NOUN
taxlaw-2828	18	12	since	since	SCONJ
taxlaw-2828	18	13	flast	flast	PROPN
taxlaw-2828	18	14	v.	v.	PROPN
taxlaw-2828	18	15	cohen	cohen	PROPN
taxlaw-2828	18	16	,	,	PUNCT
taxlaw-2828	18	17	the	the	DET
taxlaw-2828	18	18	supreme	supreme	PROPN
taxlaw-2828	18	19	court	court	PROPN
taxlaw-2828	18	20	has	have	AUX
taxlaw-2828	18	21	held	hold	VERB
taxlaw-2828	18	22	open	open	ADJ
taxlaw-2828	18	23	a	a	DET
taxlaw-2828	18	24	narrow	narrow	ADJ
taxlaw-2828	18	25	exception	exception	NOUN
taxlaw-2828	18	26	to	to	ADP
taxlaw-2828	18	27	the	the	DET
taxlaw-2828	18	28	general	general	ADJ
taxlaw-2828	18	29	rule	rule	NOUN
taxlaw-2828	18	30	of	of	ADP
taxlaw-2828	18	31	standing	standing	NOUN
taxlaw-2828	18	32	that	that	PRON
taxlaw-2828	18	33	merely	merely	ADV
taxlaw-2828	18	34	being	be	AUX
taxlaw-2828	18	35	a	a	DET
taxlaw-2828	18	36	taxpayer	taxpayer	NOUN
taxlaw-2828	18	37	is	be	AUX
taxlaw-2828	18	38	insufficient	insufficient	ADJ
taxlaw-2828	18	39	grounds	ground	NOUN
taxlaw-2828	18	40	to	to	PART
taxlaw-2828	18	41	invoke	invoke	VERB
taxlaw-2828	18	42	the	the	DET
taxlaw-2828	18	43	judicial	judicial	ADJ
taxlaw-2828	18	44	power	power	NOUN
taxlaw-2828	18	45	to	to	PART
taxlaw-2828	18	46	challenge	challenge	VERB
taxlaw-2828	18	47	an	an	DET
taxlaw-2828	18	48	expenditure	expenditure	NOUN
taxlaw-2828	18	49	of	of	ADP
taxlaw-2828	18	50	government	government	NOUN
taxlaw-2828	18	51	funds	fund	NOUN
taxlaw-2828	18	52	alleged	allege	VERB
taxlaw-2828	18	53	to	to	PART
taxlaw-2828	18	54	violate	violate	VERB
taxlaw-2828	18	55	the	the	DET
taxlaw-2828	18	56	constitution	constitution	NOUN
taxlaw-2828	18	57	.	.	PUNCT
taxlaw-2828	19	1	1	1	NUM
taxlaw-2828	19	2	the	the	DET
taxlaw-2828	19	3	test	test	NOUN
taxlaw-2828	19	4	articulated	articulate	VERB
taxlaw-2828	19	5	in	in	ADP
taxlaw-2828	19	6	flast	flast	NOUN
taxlaw-2828	19	7	is	be	AUX
taxlaw-2828	19	8	that	that	SCONJ
taxlaw-2828	19	9	the	the	DET
taxlaw-2828	19	10	taxpayer	taxpayer	NOUN
taxlaw-2828	19	11	-	-	PUNCT
taxlaw-2828	19	12	plaintiff	plaintiff	NOUN
taxlaw-2828	19	13	must	must	AUX
taxlaw-2828	19	14	show	show	VERB
taxlaw-2828	19	15	two	two	NUM
taxlaw-2828	19	16	things	thing	NOUN
taxlaw-2828	19	17	in	in	ADP
taxlaw-2828	19	18	order	order	NOUN
taxlaw-2828	19	19	to	to	PART
taxlaw-2828	19	20	merit	merit	VERB
taxlaw-2828	19	21	standing	standing	NOUN
taxlaw-2828	19	22	.	.	PUNCT
taxlaw-2828	20	1	“	"	PUNCT
taxlaw-2828	20	2	first	first	ADV
taxlaw-2828	20	3	,	,	PUNCT
taxlaw-2828	20	4	the	the	DET
taxlaw-2828	20	5	taxpayer	taxpayer	NOUN
taxlaw-2828	20	6	must	must	AUX
taxlaw-2828	20	7	establish	establish	VERB
taxlaw-2828	20	8	a	a	DET
taxlaw-2828	20	9	logical	logical	ADJ
taxlaw-2828	20	10	link	link	NOUN
taxlaw-2828	20	11	between	between	ADP
taxlaw-2828	20	12	that	that	DET
taxlaw-2828	20	13	status	status	NOUN
taxlaw-2828	20	14	and	and	CCONJ
taxlaw-2828	20	15	the	the	DET
taxlaw-2828	20	16	type	type	NOUN
taxlaw-2828	20	17	of	of	ADP
taxlaw-2828	20	18	legislative	legislative	ADJ
taxlaw-2828	20	19	enactment	enactment	NOUN
taxlaw-2828	20	20	attacked	attack	VERB
taxlaw-2828	20	21	,	,	PUNCT
taxlaw-2828	20	22	”	"	PUNCT
taxlaw-2828	20	23	and	and	CCONJ
taxlaw-2828	20	24	“	"	PUNCT
taxlaw-2828	20	25	[	[	X
taxlaw-2828	20	26	s]econdly	s]econdly	ADV
taxlaw-2828	20	27	,	,	PUNCT
taxlaw-2828	20	28	the	the	DET
taxlaw-2828	20	29	taxpayer	taxpayer	NOUN
taxlaw-2828	20	30	must	must	AUX
taxlaw-2828	20	31	establish	establish	VERB
taxlaw-2828	20	32	a	a	DET
taxlaw-2828	20	33	nexus	nexus	NOUN
taxlaw-2828	20	34	between	between	ADP
taxlaw-2828	20	35	that	that	DET
taxlaw-2828	20	36	status	status	NOUN
taxlaw-2828	20	37	and	and	CCONJ
taxlaw-2828	20	38	the	the	DET
taxlaw-2828	20	39	precise	precise	ADJ
taxlaw-2828	20	40	nature	nature	NOUN
taxlaw-2828	20	41	of	of	ADP
taxlaw-2828	20	42	the	the	DET
taxlaw-2828	20	43	constitutional	constitutional	ADJ
taxlaw-2828	20	44	infringement	infringement	NOUN
taxlaw-2828	20	45	alleged	allege	VERB
taxlaw-2828	20	46	.	.	PUNCT
taxlaw-2828	20	47	”	"	PUNCT
taxlaw-2828	21	1	2	2	NUM
taxlaw-2828	21	2	since	since	SCONJ
taxlaw-2828	21	3	that	that	DET
taxlaw-2828	21	4	case	case	NOUN
taxlaw-2828	21	5	,	,	PUNCT
taxlaw-2828	21	6	however	however	ADV
taxlaw-2828	21	7	,	,	PUNCT
taxlaw-2828	21	8	the	the	DET
taxlaw-2828	21	9	supreme	supreme	PROPN
taxlaw-2828	21	10	court	court	PROPN
taxlaw-2828	21	11	has	have	AUX
taxlaw-2828	21	12	made	make	VERB
taxlaw-2828	21	13	a	a	DET
taxlaw-2828	21	14	steady	steady	ADJ
taxlaw-2828	21	15	retreat	retreat	NOUN
taxlaw-2828	21	16	from	from	ADP
taxlaw-2828	21	17	the	the	DET
taxlaw-2828	21	18	underlying	underlying	ADJ
taxlaw-2828	21	19	rationale	rationale	NOUN
taxlaw-2828	21	20	of	of	ADP
taxlaw-2828	21	21	the	the	DET
taxlaw-2828	21	22	flast	flast	ADJ
taxlaw-2828	21	23	decision	decision	NOUN
taxlaw-2828	21	24	by	by	ADP
taxlaw-2828	21	25	narrowing	narrow	VERB
taxlaw-2828	21	26	the	the	DET
taxlaw-2828	21	27	scope	scope	NOUN
taxlaw-2828	21	28	of	of	ADP
taxlaw-2828	21	29	the	the	DET
taxlaw-2828	21	30	exception	exception	NOUN
taxlaw-2828	21	31	,	,	PUNCT
taxlaw-2828	21	32	most	most	ADV
taxlaw-2828	21	33	recently	recently	ADV
taxlaw-2828	21	34	in	in	ADP
taxlaw-2828	21	35	arizona	arizona	PROPN
taxlaw-2828	21	36	school	school	NOUN
taxlaw-2828	21	37	tuition	tuition	NOUN
taxlaw-2828	21	38	organization	organization	PROPN
taxlaw-2828	21	39	v.	v.	ADP
taxlaw-2828	21	40	winn	winn	PROPN
taxlaw-2828	21	41	.	.	PUNCT
taxlaw-2828	22	1	3	3	NUM
taxlaw-2828	22	2	some	some	DET
taxlaw-2828	22	3	members	member	NOUN
taxlaw-2828	22	4	of	of	ADP
taxlaw-2828	22	5	the	the	DET
taxlaw-2828	22	6	court	court	NOUN
taxlaw-2828	22	7	(	(	PUNCT
taxlaw-2828	22	8	justices	justice	NOUN
taxlaw-2828	22	9	scalia	scalia	PROPN
taxlaw-2828	22	10	and	and	CCONJ
taxlaw-2828	22	11	thomas	thomas	PROPN
taxlaw-2828	22	12	)	)	PUNCT
taxlaw-2828	22	13	would	would	AUX
taxlaw-2828	22	14	repudiate	repudiate	VERB
taxlaw-2828	22	15	the	the	DET
taxlaw-2828	22	16	decision	decision	NOUN
taxlaw-2828	22	17	in	in	ADP
taxlaw-2828	22	18	flast	flast	NOUN
taxlaw-2828	22	19	altogether	altogether	ADV
taxlaw-2828	22	20	and	and	CCONJ
taxlaw-2828	22	21	completely	completely	ADV
taxlaw-2828	22	22	deny	deny	VERB
taxlaw-2828	22	23	taxpayer	taxpayer	NOUN
taxlaw-2828	22	24	standing	standing	NOUN
taxlaw-2828	22	25	.	.	PUNCT
taxlaw-2828	23	1	4	4	NUM
taxlaw-2828	23	2	my	my	PRON
taxlaw-2828	23	3	note	note	NOUN
taxlaw-2828	23	4	focuses	focus	VERB
taxlaw-2828	23	5	on	on	ADP
taxlaw-2828	23	6	a	a	DET
taxlaw-2828	23	7	new	new	ADJ
taxlaw-2828	23	8	theory	theory	NOUN
taxlaw-2828	23	9	of	of	ADP
taxlaw-2828	23	10	taxpayer	taxpayer	NOUN
taxlaw-2828	23	11	standing	stand	VERB
taxlaw-2828	23	12	that	that	PRON
taxlaw-2828	23	13	remedies	remedy	VERB
taxlaw-2828	23	14	the	the	DET
taxlaw-2828	23	15	ills	ill	NOUN
taxlaw-2828	23	16	of	of	ADP
taxlaw-2828	23	17	the	the	DET
taxlaw-2828	23	18	flast	flast	ADJ
taxlaw-2828	23	19	doctrine	doctrine	NOUN
taxlaw-2828	23	20	without	without	ADP
taxlaw-2828	23	21	resorting	resort	VERB
taxlaw-2828	23	22	to	to	ADP
taxlaw-2828	23	23	the	the	DET
taxlaw-2828	23	24	extreme	extreme	ADJ
taxlaw-2828	23	25	remedy	remedy	NOUN
taxlaw-2828	23	26	suggested	suggest	VERB
taxlaw-2828	23	27	by	by	ADP
taxlaw-2828	23	28	justices	justice	NOUN
taxlaw-2828	23	29	scalia	scalia	PROPN
taxlaw-2828	23	30	and	and	CCONJ
taxlaw-2828	23	31	thomas	thomas	PROPN
taxlaw-2828	23	32	.	.	PUNCT
taxlaw-2828	24	1	under	under	ADP
taxlaw-2828	24	2	this	this	DET
taxlaw-2828	24	3	theory	theory	NOUN
taxlaw-2828	24	4	,	,	PUNCT
taxlaw-2828	24	5	taxpayer	taxpayer	NOUN
taxlaw-2828	24	6	standing	standing	NOUN
taxlaw-2828	24	7	,	,	PUNCT
taxlaw-2828	24	8	which	which	PRON
taxlaw-2828	24	9	is	be	AUX
taxlaw-2828	24	10	to	to	PART
taxlaw-2828	24	11	say	say	VERB
taxlaw-2828	24	12	,	,	PUNCT
taxlaw-2828	24	13	standing	stand	VERB
taxlaw-2828	24	14	arising	arise	VERB
taxlaw-2828	24	15	solely	solely	ADV
taxlaw-2828	24	16	out	out	ADP
taxlaw-2828	24	17	of	of	ADP
taxlaw-2828	24	18	a	a	DET
taxlaw-2828	24	19	plaintiff	plaintiff	NOUN
taxlaw-2828	24	20	’s	’s	PART
taxlaw-2828	24	21	status	status	NOUN
taxlaw-2828	24	22	as	as	ADP
taxlaw-2828	24	23	a	a	DET
taxlaw-2828	24	24	taxpayer	taxpayer	NOUN
taxlaw-2828	24	25	,	,	PUNCT
taxlaw-2828	24	26	is	be	AUX
taxlaw-2828	24	27	appropriate	appropriate	ADJ
taxlaw-2828	24	28	where	where	SCONJ
taxlaw-2828	24	29	:	:	PUNCT
taxlaw-2828	24	30	(	(	PUNCT
taxlaw-2828	24	31	1	1	X
taxlaw-2828	24	32	)	)	PUNCT
taxlaw-2828	24	33	the	the	DET
taxlaw-2828	24	34	taxpayer	taxpayer	NOUN
taxlaw-2828	24	35	’s	’s	PART
taxlaw-2828	24	36	status	status	NOUN
taxlaw-2828	24	37	as	as	ADP
taxlaw-2828	24	38	a	a	DET
taxlaw-2828	24	39	taxpayer	taxpayer	NOUN
taxlaw-2828	24	40	bears	bear	VERB
taxlaw-2828	24	41	a	a	DET
taxlaw-2828	24	42	reasonable	reasonable	ADJ
taxlaw-2828	24	43	relationship	relationship	NOUN
taxlaw-2828	24	44	to	to	ADP
taxlaw-2828	24	45	the	the	DET
taxlaw-2828	24	46	expenditure	expenditure	NOUN
taxlaw-2828	24	47	of	of	ADP
taxlaw-2828	24	48	government	government	NOUN
taxlaw-2828	24	49	funds	fund	NOUN
taxlaw-2828	24	50	in	in	ADP
taxlaw-2828	24	51	question	question	NOUN
taxlaw-2828	24	52	;	;	PUNCT
taxlaw-2828	24	53	(	(	PUNCT
taxlaw-2828	24	54	2	2	X
taxlaw-2828	24	55	)	)	PUNCT
taxlaw-2828	24	56	it	it	PRON
taxlaw-2828	24	57	is	be	AUX
taxlaw-2828	24	58	of	of	ADP
taxlaw-2828	24	59	practical	practical	ADJ
taxlaw-2828	24	60	necessity	necessity	NOUN
taxlaw-2828	24	61	because	because	SCONJ
taxlaw-2828	24	62	the	the	DET
taxlaw-2828	24	63	political	political	ADJ
taxlaw-2828	24	64	system	system	NOUN
taxlaw-2828	24	65	is	be	AUX
taxlaw-2828	24	66	structurally	structurally	ADV
taxlaw-2828	24	67	ill	ill	ADV
taxlaw-2828	24	68	-	-	PUNCT
taxlaw-2828	24	69	equipped	equipped	ADJ
taxlaw-2828	24	70	to	to	PART
taxlaw-2828	24	71	provide	provide	VERB
taxlaw-2828	24	72	a	a	DET
taxlaw-2828	24	73	remedy	remedy	NOUN
taxlaw-2828	24	74	for	for	ADP
taxlaw-2828	24	75	those	those	PRON
taxlaw-2828	24	76	who	who	PRON
taxlaw-2828	24	77	object	object	VERB
taxlaw-2828	24	78	to	to	ADP
taxlaw-2828	24	79	a	a	DET
taxlaw-2828	24	80	particular	particular	ADJ
taxlaw-2828	24	81	expenditure	expenditure	NOUN
taxlaw-2828	24	82	of	of	ADP
taxlaw-2828	24	83	government	government	NOUN
taxlaw-2828	24	84	funds	fund	NOUN
taxlaw-2828	24	85	alleged	allege	VERB
taxlaw-2828	24	86	to	to	PART
taxlaw-2828	24	87	violate	violate	VERB
taxlaw-2828	24	88	the	the	DET
taxlaw-2828	24	89	constitution	constitution	NOUN
taxlaw-2828	24	90	,	,	PUNCT
taxlaw-2828	24	91	or	or	CCONJ
taxlaw-2828	24	92	the	the	DET
taxlaw-2828	24	93	taxpayer	taxpayer	NOUN
taxlaw-2828	24	94	is	be	AUX
taxlaw-2828	24	95	a	a	DET
taxlaw-2828	24	96	member	member	NOUN
taxlaw-2828	24	97	of	of	ADP
taxlaw-2828	24	98	the	the	DET
taxlaw-2828	24	99	class	class	NOUN
taxlaw-2828	24	100	for	for	ADP
taxlaw-2828	24	101	whom	whom	PRON
taxlaw-2828	24	102	the	the	DET
taxlaw-2828	24	103	especial	especial	ADJ
taxlaw-2828	24	104	benefit	benefit	NOUN
taxlaw-2828	24	105	of	of	ADP
taxlaw-2828	24	106	a	a	DET
taxlaw-2828	24	107	constitutional	constitutional	ADJ
taxlaw-2828	24	108	limitation	limitation	NOUN
taxlaw-2828	24	109	is	be	AUX
taxlaw-2828	24	110	intended	intend	VERB
taxlaw-2828	24	111	to	to	PART
taxlaw-2828	24	112	directly	directly	ADV
taxlaw-2828	24	113	run	run	VERB
taxlaw-2828	24	114	;	;	PUNCT
taxlaw-2828	24	115	and,(3	and,(3	NOUN
taxlaw-2828	24	116	)	)	PUNCT
taxlaw-2828	24	117	where	where	SCONJ
taxlaw-2828	24	118	no	no	DET
taxlaw-2828	24	119	other	other	ADJ
taxlaw-2828	24	120	plausible	plausible	ADJ
taxlaw-2828	24	121	party	party	NOUN
taxlaw-2828	24	122	has	have	AUX
taxlaw-2828	24	123	standing	stand	VERB
taxlaw-2828	24	124	to	to	PART
taxlaw-2828	24	125	challenge	challenge	VERB
taxlaw-2828	24	126	the	the	DET
taxlaw-2828	24	127	alleged	alleged	ADJ
taxlaw-2828	24	128	violation	violation	NOUN
taxlaw-2828	24	129	,	,	PUNCT
taxlaw-2828	24	130	leaving	leave	VERB
taxlaw-2828	24	131	it	it	PRON
taxlaw-2828	24	132	functionally	functionally	ADV
taxlaw-2828	24	133	irremediable	irremediable	ADJ
taxlaw-2828	24	134	.	.	PUNCT
taxlaw-2828	25	1	part	part	NOUN
taxlaw-2828	25	2	ii	ii	PROPN
taxlaw-2828	25	3	of	of	ADP
taxlaw-2828	25	4	this	this	DET
taxlaw-2828	25	5	note	note	NOUN
taxlaw-2828	25	6	discusses	discuss	VERB
taxlaw-2828	25	7	the	the	DET
taxlaw-2828	25	8	current	current	ADJ
taxlaw-2828	25	9	jurisprudence	jurisprudence	NOUN
taxlaw-2828	25	10	on	on	ADP
taxlaw-2828	25	11	taxpayer	taxpayer	NOUN
taxlaw-2828	25	12	standing	standing	NOUN
taxlaw-2828	25	13	.	.	PUNCT
taxlaw-2828	26	1	part	part	NOUN
taxlaw-2828	26	2	iii	iii	NUM
taxlaw-2828	26	3	states	state	VERB
taxlaw-2828	26	4	the	the	DET
taxlaw-2828	26	5	problem	problem	NOUN
taxlaw-2828	26	6	and	and	CCONJ
taxlaw-2828	26	7	explains	explain	VERB
taxlaw-2828	26	8	why	why	SCONJ
taxlaw-2828	26	9	the	the	DET
taxlaw-2828	26	10	current	current	ADJ
taxlaw-2828	26	11	doctrine	doctrine	NOUN
taxlaw-2828	26	12	is	be	AUX
taxlaw-2828	26	13	problematic	problematic	ADJ
taxlaw-2828	26	14	.	.	PUNCT
taxlaw-2828	27	1	part	part	NOUN
taxlaw-2828	28	1	iv	iv	NUM
taxlaw-2828	28	2	develops	develop	VERB
taxlaw-2828	28	3	this	this	DET
taxlaw-2828	28	4	new	new	ADJ
taxlaw-2828	28	5	theory	theory	NOUN
taxlaw-2828	28	6	of	of	ADP
taxlaw-2828	28	7	taxpayer	taxpayer	NOUN
taxlaw-2828	28	8	standing	stand	VERB
taxlaw-2828	28	9	and	and	CCONJ
taxlaw-2828	28	10	demonstrates	demonstrate	VERB
taxlaw-2828	28	11	that	that	SCONJ
taxlaw-2828	28	12	it	it	PRON
taxlaw-2828	28	13	preserves	preserve	VERB
taxlaw-2828	28	14	the	the	DET
taxlaw-2828	28	15	utility	utility	NOUN
taxlaw-2828	28	16	of	of	ADP
taxlaw-2828	28	17	the	the	DET
taxlaw-2828	28	18	flast	flast	ADJ
taxlaw-2828	28	19	doctrine	doctrine	NOUN
taxlaw-2828	28	20	in	in	ADP
taxlaw-2828	28	21	making	make	VERB
taxlaw-2828	28	22	the	the	DET
taxlaw-2828	28	23	guarantees	guarantee	NOUN
taxlaw-2828	28	24	of	of	ADP
taxlaw-2828	28	25	the	the	DET
taxlaw-2828	28	26	constitution	constitution	NOUN
taxlaw-2828	28	27	,	,	PUNCT
taxlaw-2828	28	28	especially	especially	ADV
taxlaw-2828	28	29	the	the	DET
taxlaw-2828	28	30	establishment	establishment	NOUN
taxlaw-2828	28	31	clause	clause	NOUN
taxlaw-2828	28	32	,	,	PUNCT
taxlaw-2828	28	33	effective	effective	ADJ
taxlaw-2828	28	34	without	without	ADP
taxlaw-2828	28	35	falling	fall	VERB
taxlaw-2828	28	36	prey	prey	NOUN
taxlaw-2828	28	37	to	to	ADP
taxlaw-2828	28	38	the	the	DET
taxlaw-2828	28	39	same	same	ADJ
taxlaw-2828	28	40	criticisms	criticism	NOUN
taxlaw-2828	28	41	leveled	level	VERB
taxlaw-2828	28	42	against	against	ADP
taxlaw-2828	28	43	the	the	DET
taxlaw-2828	28	44	flast	flast	ADJ
taxlaw-2828	28	45	line	line	NOUN
taxlaw-2828	28	46	of	of	ADP
taxlaw-2828	28	47	cases	case	NOUN
taxlaw-2828	28	48	.	.	PUNCT
taxlaw-2828	29	1	ii	ii	PROPN
taxlaw-2828	29	2	.	.	PUNCT
taxlaw-2828	29	3	background	background	PROPN
taxlaw-2828	29	4	article	article	PROPN
taxlaw-2828	29	5	iii	iii	PROPN
taxlaw-2828	29	6	,	,	PUNCT
taxlaw-2828	29	7	section	section	NOUN
taxlaw-2828	29	8	2	2	NUM
taxlaw-2828	29	9	,	,	PUNCT
taxlaw-2828	29	10	clause	clause	NOUN
taxlaw-2828	29	11	1	1	NUM
taxlaw-2828	29	12	of	of	ADP
taxlaw-2828	29	13	the	the	DET
taxlaw-2828	29	14	constitution	constitution	NOUN
taxlaw-2828	29	15	lays	lay	VERB
taxlaw-2828	29	16	out	out	ADP
taxlaw-2828	29	17	the	the	DET
taxlaw-2828	29	18	limits	limit	NOUN
taxlaw-2828	29	19	of	of	ADP
taxlaw-2828	29	20	the	the	DET
taxlaw-2828	29	21	judicial	judicial	ADJ
taxlaw-2828	29	22	branch	branch	NOUN
taxlaw-2828	29	23	in	in	ADP
taxlaw-2828	29	24	our	our	PRON
taxlaw-2828	29	25	constitutional	constitutional	ADJ
taxlaw-2828	29	26	system	system	NOUN
taxlaw-2828	29	27	:	:	PUNCT
taxlaw-2828	29	28	5	5	NUM
taxlaw-2828	29	29	the	the	DET
taxlaw-2828	29	30	judicial	judicial	ADJ
taxlaw-2828	29	31	power	power	NOUN
taxlaw-2828	29	32	shall	shall	AUX
taxlaw-2828	29	33	extend	extend	VERB
taxlaw-2828	29	34	to	to	ADP
taxlaw-2828	29	35	all	all	DET
taxlaw-2828	29	36	cases	case	NOUN
taxlaw-2828	29	37	,	,	PUNCT
taxlaw-2828	29	38	in	in	ADP
taxlaw-2828	29	39	law	law	NOUN
taxlaw-2828	29	40	and	and	CCONJ
taxlaw-2828	29	41	equity	equity	NOUN
taxlaw-2828	29	42	,	,	PUNCT
taxlaw-2828	29	43	arising	arise	VERB
taxlaw-2828	29	44	under	under	ADP
taxlaw-2828	29	45	this	this	DET
taxlaw-2828	29	46	constitution	constitution	NOUN
taxlaw-2828	29	47	,	,	PUNCT
taxlaw-2828	29	48	the	the	DET
taxlaw-2828	29	49	laws	law	NOUN
taxlaw-2828	29	50	of	of	ADP
taxlaw-2828	29	51	the	the	DET
taxlaw-2828	29	52	united	united	PROPN
taxlaw-2828	29	53	states	states	PROPN
taxlaw-2828	29	54	,	,	PUNCT
taxlaw-2828	29	55	and	and	CCONJ
taxlaw-2828	29	56	treaties	treaty	NOUN
taxlaw-2828	29	57	made	make	VERB
taxlaw-2828	29	58	,	,	PUNCT
taxlaw-2828	29	59	or	or	CCONJ
taxlaw-2828	29	60	which	which	PRON
taxlaw-2828	29	61	shall	shall	AUX
taxlaw-2828	29	62	be	be	AUX
taxlaw-2828	29	63	made	make	VERB
taxlaw-2828	29	64	,	,	PUNCT
taxlaw-2828	29	65	under	under	ADP
taxlaw-2828	29	66	their	their	PRON
taxlaw-2828	29	67	authority;—to	authority;—to	ADJ
taxlaw-2828	29	68	all	all	DET
taxlaw-2828	29	69	cases	case	NOUN
taxlaw-2828	29	70	affecting	affect	VERB
taxlaw-2828	29	71	ambassadors	ambassador	NOUN
taxlaw-2828	29	72	,	,	PUNCT
taxlaw-2828	29	73	other	other	ADJ
taxlaw-2828	29	74	public	public	ADJ
taxlaw-2828	29	75	ministers	minister	NOUN
taxlaw-2828	29	76	and	and	CCONJ
taxlaw-2828	29	77	consuls;—to	consuls;—to	DET
taxlaw-2828	29	78	all	all	DET
taxlaw-2828	29	79	cases	case	NOUN
taxlaw-2828	29	80	of	of	ADP
taxlaw-2828	29	81	admiralty	admiralty	NOUN
taxlaw-2828	29	82	and	and	CCONJ
taxlaw-2828	29	83	maritime	maritime	NOUN
taxlaw-2828	30	1	jurisdiction;—to	jurisdiction;—to	DET
taxlaw-2828	30	2	controversies	controversy	NOUN
taxlaw-2828	30	3	to	to	PART
taxlaw-2828	30	4	which	which	PRON
taxlaw-2828	30	5	the	the	DET
taxlaw-2828	30	6	united	united	PROPN
taxlaw-2828	30	7	states	states	PROPN
taxlaw-2828	30	8	shall	shall	AUX
taxlaw-2828	30	9	be	be	AUX
taxlaw-2828	30	10	a	a	DET
taxlaw-2828	30	11	party;—to	party;—to	ADJ
taxlaw-2828	30	12	controversies	controversy	NOUN
taxlaw-2828	30	13	between	between	ADP
taxlaw-2828	30	14	two	two	NUM
taxlaw-2828	30	15	1	1	NUM
taxlaw-2828	30	16	392	392	NUM
taxlaw-2828	30	17	u.s	u.s	PROPN
taxlaw-2828	30	18	.	.	PROPN
taxlaw-2828	30	19	83	83	NUM
taxlaw-2828	30	20	(	(	PUNCT
taxlaw-2828	30	21	1968	1968	NUM
taxlaw-2828	30	22	)	)	PUNCT
taxlaw-2828	30	23	.	.	PUNCT
taxlaw-2828	31	1	2	2	NUM
taxlaw-2828	32	1	i	i	PRON
taxlaw-2828	32	2	d.	d.	NOUN
taxlaw-2828	32	3	at	at	ADP
taxlaw-2828	32	4	102	102	NUM
taxlaw-2828	32	5	.	.	PUNCT
taxlaw-2828	32	6	3	3	NUM
taxlaw-2828	32	7	131	131	NUM
taxlaw-2828	32	8	s.	s.	PROPN
taxlaw-2828	32	9	ct	ct	PROPN
taxlaw-2828	32	10	.	.	PROPN
taxlaw-2828	33	1	1436	1436	NUM
taxlaw-2828	33	2	(	(	PUNCT
taxlaw-2828	33	3	2011	2011	NUM
taxlaw-2828	33	4	)	)	PUNCT
taxlaw-2828	33	5	.	.	PUNCT
taxlaw-2828	34	1	4	4	NUM
taxlaw-2828	34	2	i	i	PRON
taxlaw-2828	34	3	d.	d.	NOUN
taxlaw-2828	34	4	at	at	ADP
taxlaw-2828	34	5	1449	1449	NUM
taxlaw-2828	34	6	-	-	SYM
taxlaw-2828	34	7	50	50	NUM
taxlaw-2828	34	8	.	.	X
taxlaw-2828	34	9	5	5	NUM
taxlaw-2828	34	10	justiciability	justiciability	NOUN
taxlaw-2828	34	11	does	do	AUX
taxlaw-2828	34	12	not	not	PART
taxlaw-2828	34	13	begin	begin	VERB
taxlaw-2828	34	14	and	and	CCONJ
taxlaw-2828	34	15	end	end	VERB
taxlaw-2828	34	16	here	here	ADV
taxlaw-2828	34	17	,	,	PUNCT
taxlaw-2828	34	18	however	however	ADV
taxlaw-2828	34	19	.	.	PUNCT
taxlaw-2828	35	1	some	some	DET
taxlaw-2828	35	2	limits	limit	NOUN
taxlaw-2828	35	3	on	on	ADP
taxlaw-2828	35	4	the	the	DET
taxlaw-2828	35	5	judicial	judicial	ADJ
taxlaw-2828	35	6	power	power	NOUN
taxlaw-2828	35	7	are	be	AUX
taxlaw-2828	35	8	embedded	embed	VERB
taxlaw-2828	35	9	in	in	ADP
taxlaw-2828	35	10	the	the	DET
taxlaw-2828	35	11	notion	notion	NOUN
taxlaw-2828	35	12	of	of	ADP
taxlaw-2828	35	13	the	the	DET
taxlaw-2828	35	14	relationship	relationship	NOUN
taxlaw-2828	35	15	among	among	ADP
taxlaw-2828	35	16	the	the	DET
taxlaw-2828	35	17	three	three	NUM
taxlaw-2828	35	18	branches	branch	NOUN
taxlaw-2828	35	19	of	of	ADP
taxlaw-2828	35	20	the	the	DET
taxlaw-2828	35	21	federal	federal	ADJ
taxlaw-2828	35	22	government	government	NOUN
taxlaw-2828	35	23	embodied	embody	VERB
taxlaw-2828	35	24	in	in	ADP
taxlaw-2828	35	25	the	the	DET
taxlaw-2828	35	26	constitution	constitution	NOUN
taxlaw-2828	35	27	and	and	CCONJ
taxlaw-2828	35	28	are	be	AUX
taxlaw-2828	35	29	not	not	PART
taxlaw-2828	35	30	readily	readily	ADV
taxlaw-2828	35	31	found	find	VERB
taxlaw-2828	35	32	in	in	ADP
taxlaw-2828	35	33	the	the	DET
taxlaw-2828	35	34	case	case	NOUN
taxlaw-2828	35	35	or	or	CCONJ
taxlaw-2828	35	36	controversy	controversy	NOUN
taxlaw-2828	35	37	clause	clause	NOUN
taxlaw-2828	35	38	—	—	PUNCT
taxlaw-2828	35	39	for	for	ADP
taxlaw-2828	35	40	example	example	NOUN
taxlaw-2828	35	41	,	,	PUNCT
taxlaw-2828	35	42	the	the	DET
taxlaw-2828	35	43	political	political	ADJ
taxlaw-2828	35	44	question	question	NOUN
taxlaw-2828	35	45	doctrine	doctrine	NOUN
taxlaw-2828	35	46	.	.	PUNCT
taxlaw-2828	36	1	2014	2014	NUM
taxlaw-2828	36	2	]	]	PUNCT
taxlaw-2828	36	3	a	a	DET
taxlaw-2828	36	4	new	new	ADJ
taxlaw-2828	36	5	theory	theory	NOUN
taxlaw-2828	36	6	of	of	ADP
taxlaw-2828	36	7	taxpayer	taxpayer	NOUN
taxlaw-2828	36	8	standing	stand	VERB
taxlaw-2828	36	9	121	121	NUM
taxlaw-2828	36	10	or	or	CCONJ
taxlaw-2828	36	11	more	more	ADJ
taxlaw-2828	36	12	states;—between	states;—between	ADP
taxlaw-2828	36	13	a	a	DET
taxlaw-2828	36	14	state	state	NOUN
taxlaw-2828	36	15	and	and	CCONJ
taxlaw-2828	36	16	citizens	citizen	NOUN
taxlaw-2828	36	17	of	of	ADP
taxlaw-2828	36	18	another	another	DET
taxlaw-2828	36	19	state	state	NOUN
taxlaw-2828	36	20	;	;	PUNCT
taxlaw-2828	36	21	—	—	PUNCT
taxlaw-2828	36	22	between	between	ADP
taxlaw-2828	36	23	citizens	citizen	NOUN
taxlaw-2828	36	24	of	of	ADP
taxlaw-2828	36	25	different	different	ADJ
taxlaw-2828	36	26	states;—between	states;—between	ADP
taxlaw-2828	36	27	citizens	citizen	NOUN
taxlaw-2828	36	28	of	of	ADP
taxlaw-2828	36	29	the	the	DET
taxlaw-2828	36	30	same	same	ADJ
taxlaw-2828	36	31	state	state	NOUN
taxlaw-2828	36	32	claiming	claim	VERB
taxlaw-2828	36	33	lands	land	NOUN
taxlaw-2828	36	34	under	under	ADP
taxlaw-2828	36	35	grants	grant	NOUN
taxlaw-2828	36	36	of	of	ADP
taxlaw-2828	36	37	different	different	ADJ
taxlaw-2828	36	38	states	state	NOUN
taxlaw-2828	36	39	,	,	PUNCT
taxlaw-2828	36	40	and	and	CCONJ
taxlaw-2828	36	41	between	between	ADP
taxlaw-2828	36	42	a	a	DET
taxlaw-2828	36	43	state	state	NOUN
taxlaw-2828	36	44	,	,	PUNCT
taxlaw-2828	36	45	or	or	CCONJ
taxlaw-2828	36	46	the	the	DET
taxlaw-2828	36	47	citizens	citizen	NOUN
taxlaw-2828	36	48	thereof	thereof	ADV
taxlaw-2828	36	49	,	,	PUNCT
taxlaw-2828	36	50	and	and	CCONJ
taxlaw-2828	36	51	foreign	foreign	ADJ
taxlaw-2828	36	52	states	state	NOUN
taxlaw-2828	36	53	,	,	PUNCT
taxlaw-2828	36	54	citizens	citizen	NOUN
taxlaw-2828	36	55	or	or	CCONJ
taxlaw-2828	36	56	subjects	subject	NOUN
taxlaw-2828	36	57	.	.	PUNCT
taxlaw-2828	37	1	this	this	DET
taxlaw-2828	37	2	clause	clause	NOUN
taxlaw-2828	37	3	has	have	AUX
taxlaw-2828	37	4	been	be	AUX
taxlaw-2828	37	5	named	name	VERB
taxlaw-2828	37	6	the	the	DET
taxlaw-2828	37	7	case	case	NOUN
taxlaw-2828	37	8	or	or	CCONJ
taxlaw-2828	37	9	controversy	controversy	NOUN
taxlaw-2828	37	10	clause	clause	NOUN
taxlaw-2828	37	11	,	,	PUNCT
taxlaw-2828	37	12	and	and	CCONJ
taxlaw-2828	37	13	it	it	PRON
taxlaw-2828	37	14	has	have	AUX
taxlaw-2828	37	15	been	be	AUX
taxlaw-2828	37	16	read	read	VERB
taxlaw-2828	37	17	to	to	PART
taxlaw-2828	37	18	impose	impose	VERB
taxlaw-2828	37	19	the	the	DET
taxlaw-2828	37	20	requirement	requirement	NOUN
taxlaw-2828	37	21	that	that	SCONJ
taxlaw-2828	37	22	the	the	DET
taxlaw-2828	37	23	judicial	judicial	ADJ
taxlaw-2828	37	24	power	power	NOUN
taxlaw-2828	37	25	of	of	ADP
taxlaw-2828	37	26	article	article	NOUN
taxlaw-2828	37	27	iii	iii	NUM
taxlaw-2828	37	28	courts	court	NOUN
taxlaw-2828	37	29	is	be	AUX
taxlaw-2828	37	30	constitutionally	constitutionally	ADV
taxlaw-2828	37	31	limited	limit	VERB
taxlaw-2828	37	32	to	to	ADP
taxlaw-2828	37	33	‘	'	PUNCT
taxlaw-2828	37	34	cases	case	NOUN
taxlaw-2828	37	35	’	'	PUNCT
taxlaw-2828	37	36	and	and	CCONJ
taxlaw-2828	37	37	‘	'	PUNCT
taxlaw-2828	37	38	controversies	controversy	NOUN
taxlaw-2828	37	39	.	.	PUNCT
taxlaw-2828	37	40	’	'	PUNCT
taxlaw-2828	38	1	chief	chief	ADJ
taxlaw-2828	38	2	justice	justice	NOUN
taxlaw-2828	38	3	warren	warren	PROPN
taxlaw-2828	38	4	characterized	characterize	VERB
taxlaw-2828	38	5	this	this	DET
taxlaw-2828	38	6	clause	clause	NOUN
taxlaw-2828	38	7	as	as	ADP
taxlaw-2828	38	8	“	"	PUNCT
taxlaw-2828	38	9	limit[ing	limit[e	VERB
taxlaw-2828	38	10	]	]	PUNCT
taxlaw-2828	38	11	the	the	DET
taxlaw-2828	38	12	business	business	NOUN
taxlaw-2828	38	13	of	of	ADP
taxlaw-2828	38	14	federal	federal	ADJ
taxlaw-2828	38	15	courts	court	NOUN
taxlaw-2828	38	16	to	to	ADP
taxlaw-2828	38	17	questions	question	NOUN
taxlaw-2828	38	18	presented	present	VERB
taxlaw-2828	38	19	in	in	ADP
taxlaw-2828	38	20	an	an	DET
taxlaw-2828	38	21	adversary	adversary	NOUN
taxlaw-2828	38	22	context	context	NOUN
taxlaw-2828	38	23	and	and	CCONJ
taxlaw-2828	38	24	in	in	ADP
taxlaw-2828	38	25	a	a	DET
taxlaw-2828	38	26	form	form	NOUN
taxlaw-2828	38	27	historically	historically	ADV
taxlaw-2828	38	28	viewed	view	VERB
taxlaw-2828	38	29	as	as	ADP
taxlaw-2828	38	30	capable	capable	ADJ
taxlaw-2828	38	31	of	of	ADP
taxlaw-2828	38	32	resolution	resolution	NOUN
taxlaw-2828	38	33	through	through	ADP
taxlaw-2828	38	34	the	the	DET
taxlaw-2828	38	35	judicial	judicial	ADJ
taxlaw-2828	38	36	process	process	NOUN
taxlaw-2828	38	37	,	,	PUNCT
taxlaw-2828	38	38	”	"	PUNCT
taxlaw-2828	38	39	and	and	CCONJ
taxlaw-2828	38	40	as	as	ADP
taxlaw-2828	38	41	assigning	assign	VERB
taxlaw-2828	38	42	the	the	DET
taxlaw-2828	38	43	judicial	judicial	ADJ
taxlaw-2828	38	44	branch	branch	NOUN
taxlaw-2828	38	45	a	a	DET
taxlaw-2828	38	46	particular	particular	ADJ
taxlaw-2828	38	47	role	role	NOUN
taxlaw-2828	38	48	and	and	CCONJ
taxlaw-2828	38	49	scope	scope	NOUN
taxlaw-2828	38	50	in	in	ADP
taxlaw-2828	38	51	our	our	PRON
taxlaw-2828	38	52	tripartite	tripartite	ADJ
taxlaw-2828	38	53	system	system	NOUN
taxlaw-2828	38	54	of	of	ADP
taxlaw-2828	38	55	governance	governance	NOUN
taxlaw-2828	38	56	so	so	SCONJ
taxlaw-2828	38	57	that	that	SCONJ
taxlaw-2828	38	58	it	it	PRON
taxlaw-2828	38	59	may	may	AUX
taxlaw-2828	38	60	not	not	PART
taxlaw-2828	38	61	unduly	unduly	ADV
taxlaw-2828	38	62	interfere	interfere	VERB
taxlaw-2828	38	63	with	with	ADP
taxlaw-2828	38	64	the	the	DET
taxlaw-2828	38	65	operations	operation	NOUN
taxlaw-2828	38	66	of	of	ADP
taxlaw-2828	38	67	the	the	DET
taxlaw-2828	38	68	other	other	ADJ
taxlaw-2828	38	69	branches	branch	NOUN
taxlaw-2828	38	70	of	of	ADP
taxlaw-2828	38	71	the	the	DET
taxlaw-2828	38	72	federal	federal	ADJ
taxlaw-2828	38	73	government	government	NOUN
taxlaw-2828	38	74	.	.	PUNCT
taxlaw-2828	39	1	6	6	NUM
taxlaw-2828	39	2	to	to	PART
taxlaw-2828	39	3	ask	ask	VERB
taxlaw-2828	39	4	whether	whether	SCONJ
taxlaw-2828	39	5	an	an	DET
taxlaw-2828	39	6	exercise	exercise	NOUN
taxlaw-2828	39	7	of	of	ADP
taxlaw-2828	39	8	the	the	DET
taxlaw-2828	39	9	power	power	NOUN
taxlaw-2828	39	10	given	give	VERB
taxlaw-2828	39	11	to	to	ADP
taxlaw-2828	39	12	the	the	DET
taxlaw-2828	39	13	judicial	judicial	ADJ
taxlaw-2828	39	14	branch	branch	NOUN
taxlaw-2828	39	15	by	by	ADP
taxlaw-2828	39	16	our	our	PRON
taxlaw-2828	39	17	constitution	constitution	NOUN
taxlaw-2828	39	18	is	be	AUX
taxlaw-2828	39	19	proper	proper	ADJ
taxlaw-2828	39	20	in	in	ADP
taxlaw-2828	39	21	a	a	DET
taxlaw-2828	39	22	given	give	VERB
taxlaw-2828	39	23	context	context	NOUN
taxlaw-2828	39	24	is	be	AUX
taxlaw-2828	39	25	to	to	PART
taxlaw-2828	39	26	ask	ask	VERB
taxlaw-2828	39	27	about	about	ADP
taxlaw-2828	39	28	its	its	PRON
taxlaw-2828	39	29	justiciability	justiciability	NOUN
taxlaw-2828	39	30	.	.	PUNCT
taxlaw-2828	40	1	justiciability	justiciability	NOUN
taxlaw-2828	40	2	,	,	PUNCT
taxlaw-2828	40	3	as	as	SCONJ
taxlaw-2828	40	4	chief	chief	ADJ
taxlaw-2828	40	5	justice	justice	NOUN
taxlaw-2828	40	6	warren	warren	PROPN
taxlaw-2828	40	7	writes	write	VERB
taxlaw-2828	40	8	,	,	PUNCT
taxlaw-2828	40	9	is	be	AUX
taxlaw-2828	40	10	“	"	PUNCT
taxlaw-2828	40	11	a	a	DET
taxlaw-2828	40	12	concept	concept	NOUN
taxlaw-2828	40	13	of	of	ADP
taxlaw-2828	40	14	uncertain	uncertain	ADJ
taxlaw-2828	40	15	meaning	meaning	NOUN
taxlaw-2828	40	16	and	and	CCONJ
taxlaw-2828	40	17	scope	scope	NOUN
taxlaw-2828	40	18	,	,	PUNCT
taxlaw-2828	40	19	”	"	PUNCT
taxlaw-2828	40	20	which	which	PRON
taxlaw-2828	40	21	lacks	lack	VERB
taxlaw-2828	40	22	“	"	PUNCT
taxlaw-2828	40	23	fixed	fix	VERB
taxlaw-2828	40	24	content	content	NOUN
taxlaw-2828	40	25	,	,	PUNCT
taxlaw-2828	40	26	”	"	PUNCT
taxlaw-2828	40	27	is	be	AUX
taxlaw-2828	40	28	not	not	PART
taxlaw-2828	40	29	“	"	PUNCT
taxlaw-2828	40	30	susceptible	susceptible	ADJ
taxlaw-2828	40	31	of	of	ADP
taxlaw-2828	40	32	scientific	scientific	ADJ
taxlaw-2828	40	33	verification	verification	NOUN
taxlaw-2828	40	34	,	,	PUNCT
taxlaw-2828	40	35	”	"	PUNCT
taxlaw-2828	40	36	and	and	CCONJ
taxlaw-2828	40	37	is	be	AUX
taxlaw-2828	40	38	subject	subject	ADJ
taxlaw-2828	40	39	to	to	ADP
taxlaw-2828	40	40	“	"	PUNCT
taxlaw-2828	40	41	many	many	ADJ
taxlaw-2828	40	42	subtle	subtle	ADJ
taxlaw-2828	40	43	pressures	pressure	NOUN
taxlaw-2828	40	44	”	"	PUNCT
taxlaw-2828	40	45	which	which	PRON
taxlaw-2828	40	46	tend	tend	VERB
taxlaw-2828	40	47	to	to	PART
taxlaw-2828	40	48	blur	blur	VERB
taxlaw-2828	40	49	constitutional	constitutional	ADJ
taxlaw-2828	40	50	and	and	CCONJ
taxlaw-2828	40	51	policy	policy	NOUN
taxlaw-2828	40	52	considerations	consideration	NOUN
taxlaw-2828	40	53	.	.	PUNCT
taxlaw-2828	41	1	7	7	NUM
taxlaw-2828	41	2	to	to	PART
taxlaw-2828	41	3	ask	ask	VERB
taxlaw-2828	41	4	whether	whether	SCONJ
taxlaw-2828	41	5	a	a	DET
taxlaw-2828	41	6	particular	particular	ADJ
taxlaw-2828	41	7	plaintiff	plaintiff	NOUN
taxlaw-2828	41	8	has	have	AUX
taxlaw-2828	41	9	standing	stand	VERB
taxlaw-2828	41	10	to	to	PART
taxlaw-2828	41	11	bring	bring	VERB
taxlaw-2828	41	12	a	a	DET
taxlaw-2828	41	13	particular	particular	ADJ
taxlaw-2828	41	14	claim	claim	NOUN
taxlaw-2828	41	15	before	before	SCONJ
taxlaw-2828	41	16	an	an	DET
taxlaw-2828	41	17	article	article	NOUN
taxlaw-2828	41	18	iii	iii	PROPN
taxlaw-2828	41	19	court	court	NOUN
taxlaw-2828	41	20	is	be	AUX
taxlaw-2828	41	21	one	one	NUM
taxlaw-2828	41	22	way	way	NOUN
taxlaw-2828	41	23	of	of	ADP
taxlaw-2828	41	24	asking	ask	VERB
taxlaw-2828	41	25	whether	whether	SCONJ
taxlaw-2828	41	26	that	that	DET
taxlaw-2828	41	27	particular	particular	ADJ
taxlaw-2828	41	28	claim	claim	NOUN
taxlaw-2828	41	29	,	,	PUNCT
taxlaw-2828	41	30	in	in	ADP
taxlaw-2828	41	31	relation	relation	NOUN
taxlaw-2828	41	32	to	to	ADP
taxlaw-2828	41	33	that	that	DET
taxlaw-2828	41	34	particular	particular	ADJ
taxlaw-2828	41	35	plaintiff	plaintiff	NOUN
taxlaw-2828	41	36	,	,	PUNCT
taxlaw-2828	41	37	is	be	AUX
taxlaw-2828	41	38	justiciable	justiciable	ADJ
taxlaw-2828	41	39	(	(	PUNCT
taxlaw-2828	41	40	although	although	SCONJ
taxlaw-2828	41	41	it	it	PRON
taxlaw-2828	41	42	is	be	AUX
taxlaw-2828	41	43	not	not	PART
taxlaw-2828	41	44	to	to	PART
taxlaw-2828	41	45	ask	ask	VERB
taxlaw-2828	41	46	whether	whether	SCONJ
taxlaw-2828	41	47	the	the	DET
taxlaw-2828	41	48	underlying	underlie	VERB
taxlaw-2828	41	49	claim	claim	NOUN
taxlaw-2828	41	50	is	be	AUX
taxlaw-2828	41	51	justiciable	justiciable	ADJ
taxlaw-2828	41	52	,	,	PUNCT
taxlaw-2828	41	53	for	for	SCONJ
taxlaw-2828	41	54	although	although	SCONJ
taxlaw-2828	41	55	the	the	DET
taxlaw-2828	41	56	party	party	NOUN
taxlaw-2828	41	57	at	at	ADP
taxlaw-2828	41	58	hand	hand	NOUN
taxlaw-2828	41	59	may	may	AUX
taxlaw-2828	41	60	not	not	PART
taxlaw-2828	41	61	be	be	AUX
taxlaw-2828	41	62	proper	proper	ADJ
taxlaw-2828	41	63	,	,	PUNCT
taxlaw-2828	41	64	others	other	NOUN
taxlaw-2828	41	65	might	might	AUX
taxlaw-2828	41	66	be	be	AUX
taxlaw-2828	41	67	)	)	PUNCT
taxlaw-2828	41	68	.	.	PUNCT
taxlaw-2828	42	1	standing	stand	VERB
taxlaw-2828	42	2	is	be	AUX
taxlaw-2828	42	3	often	often	ADV
taxlaw-2828	42	4	regarded	regard	VERB
taxlaw-2828	42	5	as	as	ADP
taxlaw-2828	42	6	a	a	DET
taxlaw-2828	42	7	particularly	particularly	ADV
taxlaw-2828	42	8	thorny	thorny	ADJ
taxlaw-2828	42	9	problem	problem	NOUN
taxlaw-2828	42	10	in	in	ADP
taxlaw-2828	42	11	the	the	DET
taxlaw-2828	42	12	law	law	NOUN
taxlaw-2828	42	13	,	,	PUNCT
taxlaw-2828	42	14	because	because	SCONJ
taxlaw-2828	42	15	it	it	PRON
taxlaw-2828	42	16	is	be	AUX
taxlaw-2828	42	17	affected	affect	VERB
taxlaw-2828	42	18	by	by	ADP
taxlaw-2828	42	19	the	the	DET
taxlaw-2828	42	20	“	"	PUNCT
taxlaw-2828	42	21	same	same	ADJ
taxlaw-2828	42	22	vagaries	vagary	NOUN
taxlaw-2828	42	23	that	that	PRON
taxlaw-2828	42	24	inhere	inhere	VERB
taxlaw-2828	42	25	in	in	ADP
taxlaw-2828	42	26	justiciability	justiciability	NOUN
taxlaw-2828	42	27	”	"	PUNCT
taxlaw-2828	42	28	and	and	CCONJ
taxlaw-2828	42	29	often	often	ADV
taxlaw-2828	42	30	serves	serve	VERB
taxlaw-2828	42	31	as	as	ADP
taxlaw-2828	42	32	shorthand	shorthand	NOUN
taxlaw-2828	42	33	for	for	ADP
taxlaw-2828	42	34	all	all	PRON
taxlaw-2828	42	35	of	of	ADP
taxlaw-2828	42	36	the	the	DET
taxlaw-2828	42	37	various	various	ADJ
taxlaw-2828	42	38	elements	element	NOUN
taxlaw-2828	42	39	of	of	ADP
taxlaw-2828	42	40	justiciability	justiciability	NOUN
taxlaw-2828	42	41	.	.	PUNCT
taxlaw-2828	43	1	8	8	NUM
taxlaw-2828	43	2	these	these	DET
taxlaw-2828	43	3	difficulties	difficulty	NOUN
taxlaw-2828	43	4	notwithstanding	notwithstanding	ADP
taxlaw-2828	43	5	,	,	PUNCT
taxlaw-2828	43	6	the	the	DET
taxlaw-2828	43	7	supreme	supreme	PROPN
taxlaw-2828	43	8	court	court	PROPN
taxlaw-2828	43	9	has	have	AUX
taxlaw-2828	43	10	generally	generally	ADV
taxlaw-2828	43	11	adhered	adhere	VERB
taxlaw-2828	43	12	to	to	ADP
taxlaw-2828	43	13	a	a	DET
taxlaw-2828	43	14	relatively	relatively	ADV
taxlaw-2828	43	15	simple	simple	ADJ
taxlaw-2828	43	16	rule	rule	NOUN
taxlaw-2828	43	17	for	for	ADP
taxlaw-2828	43	18	standing	standing	NOUN
taxlaw-2828	43	19	,	,	PUNCT
taxlaw-2828	43	20	synthesized	synthesize	VERB
taxlaw-2828	43	21	and	and	CCONJ
taxlaw-2828	43	22	expressed	express	VERB
taxlaw-2828	43	23	in	in	ADP
taxlaw-2828	43	24	lujan	lujan	NOUN
taxlaw-2828	43	25	v.	v.	ADP
taxlaw-2828	43	26	defenders	defender	NOUN
taxlaw-2828	43	27	of	of	ADP
taxlaw-2828	43	28	wildlife	wildlife	NOUN
taxlaw-2828	43	29	:	:	PUNCT
taxlaw-2828	43	30	the	the	DET
taxlaw-2828	43	31	“	"	PUNCT
taxlaw-2828	43	32	irreducible	irreducible	ADJ
taxlaw-2828	43	33	constitutional	constitutional	ADJ
taxlaw-2828	43	34	minimum	minimum	NOUN
taxlaw-2828	43	35	of	of	ADP
taxlaw-2828	43	36	standing	standing	NOUN
taxlaw-2828	43	37	contains	contain	VERB
taxlaw-2828	43	38	three	three	NUM
taxlaw-2828	43	39	elements	element	NOUN
taxlaw-2828	43	40	”	"	PUNCT
taxlaw-2828	43	41	:	:	PUNCT
taxlaw-2828	43	42	(	(	PUNCT
taxlaw-2828	43	43	1	1	X
taxlaw-2828	43	44	)	)	PUNCT
taxlaw-2828	43	45	“	"	PUNCT
taxlaw-2828	43	46	the	the	DET
taxlaw-2828	43	47	plaintiff	plaintiff	NOUN
taxlaw-2828	43	48	must	must	AUX
taxlaw-2828	43	49	have	have	AUX
taxlaw-2828	43	50	suffered	suffer	VERB
taxlaw-2828	43	51	an	an	DET
taxlaw-2828	43	52	‘	'	PUNCT
taxlaw-2828	43	53	injury	injury	NOUN
taxlaw-2828	43	54	in	in	ADP
taxlaw-2828	43	55	fact	fact	NOUN
taxlaw-2828	43	56	’	'	PUNCT
taxlaw-2828	43	57	–	–	PUNCT
taxlaw-2828	43	58	an	an	DET
taxlaw-2828	43	59	invasion	invasion	NOUN
taxlaw-2828	43	60	of	of	ADP
taxlaw-2828	43	61	a	a	DET
taxlaw-2828	43	62	legally	legally	ADV
taxlaw-2828	43	63	protected	protect	VERB
taxlaw-2828	43	64	interest	interest	NOUN
taxlaw-2828	43	65	which	which	PRON
taxlaw-2828	43	66	is	be	AUX
taxlaw-2828	43	67	(	(	PUNCT
taxlaw-2828	43	68	a	a	NOUN
taxlaw-2828	43	69	)	)	PUNCT
taxlaw-2828	43	70	concrete	concrete	ADJ
taxlaw-2828	43	71	and	and	CCONJ
taxlaw-2828	43	72	particularized	particularized	ADJ
taxlaw-2828	43	73	.	.	PUNCT
taxlaw-2828	43	74	.	.	PUNCT
taxlaw-2828	44	1	.	.	PUNCT
taxlaw-2828	45	1	and	and	CCONJ
taxlaw-2828	45	2	(	(	PUNCT
taxlaw-2828	45	3	b	b	NOUN
taxlaw-2828	45	4	)	)	PUNCT
taxlaw-2828	45	5	actual	actual	ADJ
taxlaw-2828	45	6	or	or	CCONJ
taxlaw-2828	45	7	imminent	imminent	ADJ
taxlaw-2828	45	8	,	,	PUNCT
taxlaw-2828	45	9	not	not	PART
taxlaw-2828	45	10	conjectural	conjectural	ADJ
taxlaw-2828	45	11	or	or	CCONJ
taxlaw-2828	45	12	hypothetical	hypothetical	ADJ
taxlaw-2828	45	13	”	"	PUNCT
taxlaw-2828	45	14	;	;	PUNCT
taxlaw-2828	45	15	(	(	PUNCT
taxlaw-2828	45	16	2	2	X
taxlaw-2828	45	17	)	)	PUNCT
taxlaw-2828	46	1	“	"	PUNCT
taxlaw-2828	46	2	there	there	PRON
taxlaw-2828	46	3	must	must	AUX
taxlaw-2828	46	4	be	be	AUX
taxlaw-2828	46	5	a	a	DET
taxlaw-2828	46	6	causal	causal	ADJ
taxlaw-2828	46	7	connection	connection	NOUN
taxlaw-2828	46	8	between	between	ADP
taxlaw-2828	46	9	the	the	DET
taxlaw-2828	46	10	injury	injury	NOUN
taxlaw-2828	46	11	and	and	CCONJ
taxlaw-2828	46	12	the	the	DET
taxlaw-2828	46	13	conduct	conduct	NOUN
taxlaw-2828	46	14	complained	complain	VERB
taxlaw-2828	46	15	of	of	ADP
taxlaw-2828	46	16	–	–	PUNCT
taxlaw-2828	46	17	the	the	DET
taxlaw-2828	46	18	injury	injury	NOUN
taxlaw-2828	46	19	has	have	VERB
taxlaw-2828	46	20	to	to	PART
taxlaw-2828	46	21	be	be	AUX
taxlaw-2828	46	22	‘	'	PUNCT
taxlaw-2828	46	23	fairly	fairly	ADV
taxlaw-2828	46	24	.	.	PUNCT
taxlaw-2828	46	25	.	.	PUNCT
taxlaw-2828	46	26	.	.	PUNCT
taxlaw-2828	47	1	trace[able	trace[able	NOUN
taxlaw-2828	47	2	]	]	PUNCT
taxlaw-2828	47	3	to	to	ADP
taxlaw-2828	47	4	the	the	DET
taxlaw-2828	47	5	challenged	challenge	VERB
taxlaw-2828	47	6	action	action	NOUN
taxlaw-2828	47	7	of	of	ADP
taxlaw-2828	47	8	the	the	DET
taxlaw-2828	47	9	defendant	defendant	NOUN
taxlaw-2828	47	10	and	and	CCONJ
taxlaw-2828	47	11	not	not	PART
taxlaw-2828	47	12	.	.	PUNCT
taxlaw-2828	47	13	.	.	PUNCT
taxlaw-2828	47	14	.	.	PUNCT
taxlaw-2828	48	1	th[e	th[e	PROPN
taxlaw-2828	48	2	]	]	PUNCT
taxlaw-2828	48	3	result	result	VERB
taxlaw-2828	49	1	[	[	X
taxlaw-2828	49	2	of	of	ADP
taxlaw-2828	49	3	]	]	PUNCT
taxlaw-2828	49	4	the	the	DET
taxlaw-2828	49	5	independent	independent	ADJ
taxlaw-2828	49	6	action	action	NOUN
taxlaw-2828	49	7	of	of	ADP
taxlaw-2828	49	8	some	some	DET
taxlaw-2828	49	9	third	third	ADJ
taxlaw-2828	49	10	party	party	NOUN
taxlaw-2828	49	11	not	not	PART
taxlaw-2828	49	12	before	before	ADP
taxlaw-2828	49	13	the	the	DET
taxlaw-2828	49	14	court	court	NOUN
taxlaw-2828	49	15	’	'	PUNCT
taxlaw-2828	49	16	”	"	PUNCT
taxlaw-2828	49	17	;	;	PUNCT
taxlaw-2828	49	18	and	and	CCONJ
taxlaw-2828	49	19	(	(	PUNCT
taxlaw-2828	49	20	3	3	X
taxlaw-2828	49	21	)	)	PUNCT
taxlaw-2828	49	22	“	"	PUNCT
taxlaw-2828	49	23	it	it	PRON
taxlaw-2828	49	24	must	must	AUX
taxlaw-2828	49	25	be	be	AUX
taxlaw-2828	49	26	likely	likely	ADJ
taxlaw-2828	49	27	as	as	SCONJ
taxlaw-2828	49	28	opposed	oppose	VERB
taxlaw-2828	49	29	to	to	PART
taxlaw-2828	49	30	merely	merely	ADV
taxlaw-2828	49	31	speculative	speculative	ADJ
taxlaw-2828	49	32	,	,	PUNCT
taxlaw-2828	49	33	that	that	SCONJ
taxlaw-2828	49	34	the	the	DET
taxlaw-2828	49	35	injury	injury	NOUN
taxlaw-2828	49	36	will	will	AUX
taxlaw-2828	49	37	be	be	AUX
taxlaw-2828	49	38	redressed	redress	VERB
taxlaw-2828	49	39	by	by	ADP
taxlaw-2828	49	40	a	a	DET
taxlaw-2828	49	41	favorable	favorable	ADJ
taxlaw-2828	49	42	decision	decision	NOUN
taxlaw-2828	49	43	”	"	PUNCT
taxlaw-2828	49	44	(	(	PUNCT
taxlaw-2828	49	45	internal	internal	ADJ
taxlaw-2828	49	46	quotations	quotation	NOUN
taxlaw-2828	49	47	and	and	CCONJ
taxlaw-2828	49	48	citations	citation	NOUN
taxlaw-2828	49	49	omitted	omit	VERB
taxlaw-2828	49	50	)	)	PUNCT
taxlaw-2828	49	51	.	.	PUNCT
taxlaw-2828	50	1	9	9	NUM
taxlaw-2828	50	2	while	while	SCONJ
taxlaw-2828	50	3	this	this	DET
taxlaw-2828	50	4	rule	rule	NOUN
taxlaw-2828	50	5	generally	generally	ADV
taxlaw-2828	50	6	serves	serve	VERB
taxlaw-2828	50	7	to	to	PART
taxlaw-2828	50	8	sensibly	sensibly	ADV
taxlaw-2828	50	9	cabin	cabin	VERB
taxlaw-2828	50	10	judicial	judicial	ADJ
taxlaw-2828	50	11	power	power	NOUN
taxlaw-2828	50	12	and	and	CCONJ
taxlaw-2828	50	13	limit	limit	VERB
taxlaw-2828	50	14	the	the	DET
taxlaw-2828	50	15	judiciary	judiciary	NOUN
taxlaw-2828	50	16	’s	’s	PART
taxlaw-2828	50	17	ability	ability	NOUN
taxlaw-2828	50	18	to	to	PART
taxlaw-2828	50	19	pass	pass	VERB
taxlaw-2828	50	20	judgment	judgment	NOUN
taxlaw-2828	50	21	in	in	ADP
taxlaw-2828	50	22	a	a	DET
taxlaw-2828	50	23	purely	purely	ADV
taxlaw-2828	50	24	advisory	advisory	ADJ
taxlaw-2828	50	25	way	way	NOUN
taxlaw-2828	50	26	,	,	PUNCT
taxlaw-2828	50	27	on	on	ADP
taxlaw-2828	50	28	an	an	DET
taxlaw-2828	50	29	issue	issue	NOUN
taxlaw-2828	50	30	that	that	PRON
taxlaw-2828	50	31	is	be	AUX
taxlaw-2828	50	32	moot	moot	ADJ
taxlaw-2828	50	33	or	or	CCONJ
taxlaw-2828	50	34	unripe	unripe	NOUN
taxlaw-2828	50	35	,	,	PUNCT
taxlaw-2828	50	36	in	in	ADP
taxlaw-2828	50	37	litigation	litigation	NOUN
taxlaw-2828	50	38	that	that	PRON
taxlaw-2828	50	39	is	be	AUX
taxlaw-2828	50	40	friendly	friendly	ADJ
taxlaw-2828	50	41	,	,	PUNCT
taxlaw-2828	50	42	or	or	CCONJ
taxlaw-2828	50	43	in	in	ADP
taxlaw-2828	50	44	cases	case	NOUN
taxlaw-2828	50	45	where	where	SCONJ
taxlaw-2828	50	46	the	the	DET
taxlaw-2828	50	47	controversy	controversy	NOUN
taxlaw-2828	50	48	is	be	AUX
taxlaw-2828	50	49	feigned	feign	VERB
taxlaw-2828	50	50	or	or	CCONJ
taxlaw-2828	50	51	collusive	collusive	ADJ
taxlaw-2828	50	52	in	in	ADP
taxlaw-2828	50	53	nature	nature	NOUN
taxlaw-2828	50	54	,	,	PUNCT
taxlaw-2828	50	55	it	it	PRON
taxlaw-2828	50	56	is	be	AUX
taxlaw-2828	50	57	also	also	ADV
taxlaw-2828	50	58	seemingly	seemingly	ADV
taxlaw-2828	50	59	hostile	hostile	ADJ
taxlaw-2828	50	60	to	to	ADP
taxlaw-2828	50	61	the	the	DET
taxlaw-2828	50	62	idea	idea	NOUN
taxlaw-2828	50	63	of	of	ADP
taxlaw-2828	50	64	taxpayer	taxpayer	NOUN
taxlaw-2828	50	65	standing	stand	VERB
taxlaw-2828	50	66	qua	qua	PROPN
taxlaw-2828	50	67	taxpayer	taxpayer	PROPN
taxlaw-2828	50	68	.	.	PUNCT
taxlaw-2828	51	1	strict	strict	ADJ
taxlaw-2828	51	2	6	6	NUM
taxlaw-2828	51	3	flast	flast	NOUN
taxlaw-2828	51	4	,	,	PUNCT
taxlaw-2828	51	5	392	392	NUM
taxlaw-2828	51	6	u.s	u.s	PROPN
taxlaw-2828	51	7	.	.	PROPN
taxlaw-2828	51	8	at	at	ADP
taxlaw-2828	51	9	95	95	NUM
taxlaw-2828	51	10	.	.	PUNCT
taxlaw-2828	51	11	7	7	NUM
taxlaw-2828	52	1	i	i	PRON
taxlaw-2828	52	2	d.	d.	PROPN
taxlaw-2828	52	3	8	8	NUM
taxlaw-2828	53	1	i	i	PRON
taxlaw-2828	53	2	d.	d.	NOUN
taxlaw-2828	53	3	at	at	ADP
taxlaw-2828	53	4	98	98	NUM
taxlaw-2828	53	5	.	.	PUNCT
taxlaw-2828	53	6	9	9	NUM
taxlaw-2828	53	7	lujan	lujan	NOUN
taxlaw-2828	53	8	v.	v.	ADP
taxlaw-2828	53	9	defenders	defender	NOUN
taxlaw-2828	53	10	of	of	ADP
taxlaw-2828	53	11	wildlife	wildlife	NOUN
taxlaw-2828	53	12	,	,	PUNCT
taxlaw-2828	53	13	504	504	NUM
taxlaw-2828	53	14	u.s	u.s	PROPN
taxlaw-2828	53	15	.	.	PROPN
taxlaw-2828	53	16	555	555	NUM
taxlaw-2828	53	17	,	,	PUNCT
taxlaw-2828	53	18	560	560	NUM
taxlaw-2828	53	19	-	-	SYM
taxlaw-2828	53	20	561	561	NUM
taxlaw-2828	53	21	(	(	PUNCT
taxlaw-2828	53	22	1992	1992	NUM
taxlaw-2828	53	23	)	)	PUNCT
taxlaw-2828	53	24	.	.	PUNCT
taxlaw-2828	54	1	122	122	NUM
taxlaw-2828	54	2	columbia	columbia	PROPN
taxlaw-2828	54	3	journal	journal	PROPN
taxlaw-2828	54	4	of	of	ADP
taxlaw-2828	54	5	tax	tax	NOUN
taxlaw-2828	54	6	law	law	NOUN
taxlaw-2828	54	7	[	[	X
taxlaw-2828	54	8	vol.6:118	vol.6:118	X
taxlaw-2828	54	9	standing	standing	ADJ
taxlaw-2828	54	10	requirements	requirement	NOUN
taxlaw-2828	54	11	may	may	AUX
taxlaw-2828	54	12	even	even	ADV
taxlaw-2828	54	13	leave	leave	VERB
taxlaw-2828	54	14	some	some	DET
taxlaw-2828	54	15	otherwise	otherwise	ADV
taxlaw-2828	54	16	justiciable	justiciable	ADJ
taxlaw-2828	54	17	claims	claim	NOUN
taxlaw-2828	54	18	irremediable	irremediable	NOUN
taxlaw-2828	54	19	for	for	ADP
taxlaw-2828	54	20	want	want	NOUN
taxlaw-2828	54	21	of	of	ADP
taxlaw-2828	54	22	a	a	DET
taxlaw-2828	54	23	party	party	NOUN
taxlaw-2828	54	24	who	who	PRON
taxlaw-2828	54	25	has	have	AUX
taxlaw-2828	54	26	standing	stand	VERB
taxlaw-2828	54	27	.	.	PUNCT
taxlaw-2828	55	1	the	the	DET
taxlaw-2828	55	2	phrase	phrase	NOUN
taxlaw-2828	55	3	“	"	PUNCT
taxlaw-2828	55	4	taxpayer	taxpayer	NOUN
taxlaw-2828	55	5	standing	standing	NOUN
taxlaw-2828	55	6	”	"	PUNCT
taxlaw-2828	55	7	will	will	AUX
taxlaw-2828	55	8	be	be	AUX
taxlaw-2828	55	9	used	use	VERB
taxlaw-2828	55	10	in	in	ADP
taxlaw-2828	55	11	this	this	DET
taxlaw-2828	55	12	note	note	NOUN
taxlaw-2828	55	13	to	to	PART
taxlaw-2828	55	14	refer	refer	VERB
taxlaw-2828	55	15	to	to	ADP
taxlaw-2828	55	16	the	the	DET
taxlaw-2828	55	17	concept	concept	NOUN
taxlaw-2828	55	18	of	of	ADP
taxlaw-2828	55	19	standing	stand	VERB
taxlaw-2828	55	20	to	to	PART
taxlaw-2828	55	21	challenge	challenge	VERB
taxlaw-2828	55	22	an	an	DET
taxlaw-2828	55	23	exercise	exercise	NOUN
taxlaw-2828	55	24	of	of	ADP
taxlaw-2828	55	25	the	the	DET
taxlaw-2828	55	26	congressional	congressional	ADJ
taxlaw-2828	55	27	taxing	taxing	NOUN
taxlaw-2828	55	28	and	and	CCONJ
taxlaw-2828	55	29	spending	spend	VERB
taxlaw-2828	55	30	power	power	NOUN
taxlaw-2828	55	31	arising	arise	VERB
taxlaw-2828	55	32	solely	solely	ADV
taxlaw-2828	55	33	out	out	ADP
taxlaw-2828	55	34	of	of	ADP
taxlaw-2828	55	35	the	the	DET
taxlaw-2828	55	36	taxpayer	taxpayer	NOUN
taxlaw-2828	55	37	’s	’s	PART
taxlaw-2828	55	38	status	status	NOUN
taxlaw-2828	55	39	as	as	ADP
taxlaw-2828	55	40	a	a	DET
taxlaw-2828	55	41	taxpayer	taxpayer	NOUN
taxlaw-2828	55	42	.	.	PUNCT
taxlaw-2828	56	1	suits	suit	NOUN
taxlaw-2828	56	2	which	which	PRON
taxlaw-2828	56	3	rely	rely	VERB
taxlaw-2828	56	4	upon	upon	SCONJ
taxlaw-2828	56	5	a	a	DET
taxlaw-2828	56	6	theory	theory	NOUN
taxlaw-2828	56	7	of	of	ADP
taxlaw-2828	56	8	taxpayer	taxpayer	NOUN
taxlaw-2828	56	9	standing	standing	NOUN
taxlaw-2828	56	10	challenge	challenge	VERB
taxlaw-2828	56	11	the	the	DET
taxlaw-2828	56	12	expenditure	expenditure	NOUN
taxlaw-2828	56	13	of	of	ADP
taxlaw-2828	56	14	state	state	NOUN
taxlaw-2828	56	15	or	or	CCONJ
taxlaw-2828	56	16	federal	federal	ADJ
taxlaw-2828	56	17	funds	fund	NOUN
taxlaw-2828	56	18	that	that	PRON
taxlaw-2828	56	19	the	the	DET
taxlaw-2828	56	20	taxpayer	taxpayer	NOUN
taxlaw-2828	56	21	believes	believe	VERB
taxlaw-2828	56	22	violate	violate	VERB
taxlaw-2828	56	23	the	the	DET
taxlaw-2828	56	24	constitution	constitution	NOUN
taxlaw-2828	56	25	.	.	PUNCT
taxlaw-2828	57	1	this	this	PRON
taxlaw-2828	57	2	is	be	AUX
taxlaw-2828	57	3	not	not	PART
taxlaw-2828	57	4	the	the	DET
taxlaw-2828	57	5	only	only	ADJ
taxlaw-2828	57	6	way	way	NOUN
taxlaw-2828	57	7	in	in	ADP
taxlaw-2828	57	8	which	which	PRON
taxlaw-2828	57	9	taxpayers	taxpayer	NOUN
taxlaw-2828	57	10	may	may	AUX
taxlaw-2828	57	11	have	have	AUX
taxlaw-2828	57	12	standing	stand	VERB
taxlaw-2828	57	13	to	to	PART
taxlaw-2828	57	14	challenge	challenge	VERB
taxlaw-2828	57	15	federal	federal	ADJ
taxlaw-2828	57	16	laws	law	NOUN
taxlaw-2828	57	17	or	or	CCONJ
taxlaw-2828	57	18	actions	action	NOUN
taxlaw-2828	57	19	,	,	PUNCT
taxlaw-2828	57	20	of	of	ADP
taxlaw-2828	57	21	course	course	NOUN
taxlaw-2828	57	22	;	;	PUNCT
taxlaw-2828	57	23	taxpayers	taxpayer	NOUN
taxlaw-2828	57	24	may	may	AUX
taxlaw-2828	57	25	,	,	PUNCT
taxlaw-2828	57	26	inter	inter	PROPN
taxlaw-2828	57	27	alia	alia	NOUN
taxlaw-2828	57	28	,	,	PUNCT
taxlaw-2828	57	29	contest	contest	VERB
taxlaw-2828	57	30	their	their	PRON
taxlaw-2828	57	31	tax	tax	NOUN
taxlaw-2828	57	32	liability	liability	NOUN
taxlaw-2828	57	33	or	or	CCONJ
taxlaw-2828	57	34	directly	directly	ADV
taxlaw-2828	57	35	challenge	challenge	VERB
taxlaw-2828	57	36	the	the	DET
taxlaw-2828	57	37	constitutionality	constitutionality	NOUN
taxlaw-2828	57	38	of	of	ADP
taxlaw-2828	57	39	the	the	DET
taxlaw-2828	57	40	collection	collection	NOUN
taxlaw-2828	57	41	of	of	ADP
taxlaw-2828	57	42	a	a	DET
taxlaw-2828	57	43	tax	tax	NOUN
taxlaw-2828	57	44	.	.	PUNCT
taxlaw-2828	58	1	10	10	NUM
taxlaw-2828	58	2	a.	a.	NOUN
taxlaw-2828	58	3	early	early	ADJ
taxlaw-2828	58	4	cases	case	NOUN
taxlaw-2828	58	5	and	and	CCONJ
taxlaw-2828	58	6	flast	flast	NOUN
taxlaw-2828	58	7	v.	v.	ADP
taxlaw-2828	58	8	cohen	cohen	PROPN
taxlaw-2828	58	9	the	the	DET
taxlaw-2828	58	10	first	first	ADJ
taxlaw-2828	58	11	modern	modern	ADJ
taxlaw-2828	58	12	case	case	NOUN
taxlaw-2828	58	13	to	to	PART
taxlaw-2828	58	14	grapple	grapple	VERB
taxlaw-2828	58	15	with	with	ADP
taxlaw-2828	58	16	the	the	DET
taxlaw-2828	58	17	issue	issue	NOUN
taxlaw-2828	58	18	of	of	ADP
taxlaw-2828	58	19	taxpayer	taxpayer	NOUN
taxlaw-2828	58	20	standing	standing	NOUN
taxlaw-2828	58	21	was	be	AUX
taxlaw-2828	58	22	frothingham	frothingham	PROPN
taxlaw-2828	58	23	v.	v.	ADP
taxlaw-2828	58	24	mellon	mellon	PROPN
taxlaw-2828	58	25	,	,	PUNCT
taxlaw-2828	58	26	decided	decide	VERB
taxlaw-2828	58	27	in	in	ADP
taxlaw-2828	58	28	1923	1923	NUM
taxlaw-2828	58	29	.	.	PUNCT
taxlaw-2828	59	1	11	11	NUM
taxlaw-2828	59	2	in	in	ADP
taxlaw-2828	59	3	that	that	DET
taxlaw-2828	59	4	case	case	NOUN
taxlaw-2828	59	5	,	,	PUNCT
taxlaw-2828	59	6	frothingham	frothingham	PROPN
taxlaw-2828	59	7	attacked	attack	VERB
taxlaw-2828	59	8	a	a	DET
taxlaw-2828	59	9	law	law	NOUN
taxlaw-2828	59	10	passed	pass	VERB
taxlaw-2828	59	11	by	by	ADP
taxlaw-2828	59	12	congress	congress	PROPN
taxlaw-2828	59	13	,	,	PUNCT
taxlaw-2828	59	14	the	the	DET
taxlaw-2828	59	15	maternity	maternity	NOUN
taxlaw-2828	59	16	act	act	NOUN
taxlaw-2828	59	17	,	,	PUNCT
taxlaw-2828	59	18	on	on	ADP
taxlaw-2828	59	19	the	the	DET
taxlaw-2828	59	20	grounds	ground	NOUN
taxlaw-2828	59	21	that	that	SCONJ
taxlaw-2828	59	22	it	it	PRON
taxlaw-2828	59	23	was	be	AUX
taxlaw-2828	59	24	unconstitutional	unconstitutional	ADJ
taxlaw-2828	59	25	and	and	CCONJ
taxlaw-2828	59	26	would	would	AUX
taxlaw-2828	59	27	thus	thus	ADV
taxlaw-2828	59	28	increase	increase	VERB
taxlaw-2828	59	29	her	her	PRON
taxlaw-2828	59	30	tax	tax	NOUN
taxlaw-2828	59	31	burden	burden	NOUN
taxlaw-2828	59	32	without	without	ADP
taxlaw-2828	59	33	due	due	ADJ
taxlaw-2828	59	34	process	process	NOUN
taxlaw-2828	59	35	of	of	ADP
taxlaw-2828	59	36	law	law	NOUN
taxlaw-2828	59	37	.	.	PUNCT
taxlaw-2828	60	1	12	12	NUM
taxlaw-2828	60	2	the	the	DET
taxlaw-2828	60	3	court	court	NOUN
taxlaw-2828	60	4	ruled	rule	VERB
taxlaw-2828	60	5	that	that	SCONJ
taxlaw-2828	60	6	frothingham	frothingham	PROPN
taxlaw-2828	60	7	lacked	lack	VERB
taxlaw-2828	60	8	standing	stand	VERB
taxlaw-2828	60	9	to	to	PART
taxlaw-2828	60	10	pursue	pursue	VERB
taxlaw-2828	60	11	the	the	DET
taxlaw-2828	60	12	action	action	NOUN
taxlaw-2828	60	13	on	on	ADP
taxlaw-2828	60	14	the	the	DET
taxlaw-2828	60	15	theory	theory	NOUN
taxlaw-2828	60	16	that	that	SCONJ
taxlaw-2828	60	17	her	her	PRON
taxlaw-2828	60	18	interest	interest	NOUN
taxlaw-2828	60	19	in	in	ADP
taxlaw-2828	60	20	the	the	DET
taxlaw-2828	60	21	moneys	money	NOUN
taxlaw-2828	60	22	of	of	ADP
taxlaw-2828	60	23	the	the	DET
taxlaw-2828	60	24	treasury	treasury	NOUN
taxlaw-2828	60	25	was	be	AUX
taxlaw-2828	60	26	too	too	ADV
taxlaw-2828	60	27	minute	minute	NOUN
taxlaw-2828	60	28	,	,	PUNCT
taxlaw-2828	60	29	and	and	CCONJ
taxlaw-2828	60	30	the	the	DET
taxlaw-2828	60	31	effect	effect	NOUN
taxlaw-2828	60	32	upon	upon	SCONJ
taxlaw-2828	60	33	her	her	PRON
taxlaw-2828	60	34	future	future	ADJ
taxlaw-2828	60	35	taxation	taxation	NOUN
taxlaw-2828	60	36	as	as	ADP
taxlaw-2828	60	37	a	a	DET
taxlaw-2828	60	38	result	result	NOUN
taxlaw-2828	60	39	of	of	ADP
taxlaw-2828	60	40	the	the	DET
taxlaw-2828	60	41	expenditure	expenditure	NOUN
taxlaw-2828	60	42	of	of	ADP
taxlaw-2828	60	43	these	these	DET
taxlaw-2828	60	44	funds	fund	NOUN
taxlaw-2828	60	45	was	be	AUX
taxlaw-2828	60	46	too	too	ADV
taxlaw-2828	60	47	“	"	PUNCT
taxlaw-2828	60	48	remote	remote	ADJ
taxlaw-2828	60	49	,	,	PUNCT
taxlaw-2828	60	50	fluctuating	fluctuating	NOUN
taxlaw-2828	60	51	,	,	PUNCT
taxlaw-2828	60	52	and	and	CCONJ
taxlaw-2828	60	53	uncertain	uncertain	ADJ
taxlaw-2828	60	54	,	,	PUNCT
taxlaw-2828	60	55	”	"	PUNCT
taxlaw-2828	60	56	to	to	PART
taxlaw-2828	60	57	permit	permit	VERB
taxlaw-2828	60	58	an	an	DET
taxlaw-2828	60	59	appeal	appeal	NOUN
taxlaw-2828	60	60	to	to	ADP
taxlaw-2828	60	61	the	the	DET
taxlaw-2828	60	62	court	court	NOUN
taxlaw-2828	60	63	.	.	PUNCT
taxlaw-2828	61	1	13	13	NUM
taxlaw-2828	61	2	they	they	PRON
taxlaw-2828	61	3	held	hold	VERB
taxlaw-2828	61	4	that	that	SCONJ
taxlaw-2828	61	5	the	the	DET
taxlaw-2828	61	6	case	case	NOUN
taxlaw-2828	61	7	at	at	ADP
taxlaw-2828	61	8	bar	bar	NOUN
taxlaw-2828	61	9	was	be	AUX
taxlaw-2828	61	10	distinguishable	distinguishable	ADJ
taxlaw-2828	61	11	from	from	ADP
taxlaw-2828	61	12	past	past	ADJ
taxlaw-2828	61	13	precedents	precedent	NOUN
taxlaw-2828	61	14	permitting	permit	VERB
taxlaw-2828	61	15	a	a	DET
taxlaw-2828	61	16	single	single	ADJ
taxlaw-2828	61	17	taxpayer	taxpayer	NOUN
taxlaw-2828	61	18	to	to	PART
taxlaw-2828	61	19	“	"	PUNCT
taxlaw-2828	61	20	sue	sue	VERB
taxlaw-2828	61	21	to	to	PART
taxlaw-2828	61	22	enjoin	enjoin	VERB
taxlaw-2828	61	23	an	an	DET
taxlaw-2828	61	24	illegal	illegal	ADJ
taxlaw-2828	61	25	use	use	NOUN
taxlaw-2828	61	26	of	of	ADP
taxlaw-2828	61	27	the	the	DET
taxlaw-2828	61	28	moneys	money	NOUN
taxlaw-2828	61	29	of	of	ADP
taxlaw-2828	61	30	a	a	DET
taxlaw-2828	61	31	municipal	municipal	ADJ
taxlaw-2828	61	32	corporation	corporation	NOUN
taxlaw-2828	61	33	”	"	PUNCT
taxlaw-2828	61	34	because	because	SCONJ
taxlaw-2828	61	35	the	the	DET
taxlaw-2828	61	36	taxpayer	taxpayer	NOUN
taxlaw-2828	61	37	’s	’s	PART
taxlaw-2828	61	38	interest	interest	NOUN
taxlaw-2828	61	39	there	there	PRON
taxlaw-2828	61	40	is	be	VERB
taxlaw-2828	61	41	“	"	PUNCT
taxlaw-2828	61	42	direct	direct	ADJ
taxlaw-2828	61	43	and	and	CCONJ
taxlaw-2828	61	44	immediate	immediate	ADJ
taxlaw-2828	61	45	”	"	PUNCT
taxlaw-2828	61	46	and	and	CCONJ
taxlaw-2828	61	47	the	the	DET
taxlaw-2828	61	48	injunction	injunction	NOUN
taxlaw-2828	61	49	appropriate	appropriate	ADJ
taxlaw-2828	61	50	.	.	PUNCT
taxlaw-2828	62	1	14	14	NUM
taxlaw-2828	62	2	underpinning	underpin	VERB
taxlaw-2828	62	3	the	the	DET
taxlaw-2828	62	4	ruling	ruling	NOUN
taxlaw-2828	62	5	was	be	AUX
taxlaw-2828	62	6	the	the	DET
taxlaw-2828	62	7	belief	belief	NOUN
taxlaw-2828	62	8	that	that	SCONJ
taxlaw-2828	62	9	the	the	DET
taxlaw-2828	62	10	court	court	NOUN
taxlaw-2828	62	11	did	do	AUX
taxlaw-2828	62	12	not	not	PART
taxlaw-2828	62	13	possess	possess	VERB
taxlaw-2828	62	14	the	the	DET
taxlaw-2828	62	15	“	"	PUNCT
taxlaw-2828	62	16	power	power	NOUN
taxlaw-2828	62	17	per	per	X
taxlaw-2828	62	18	se	se	X
taxlaw-2828	62	19	to	to	PART
taxlaw-2828	62	20	review	review	VERB
taxlaw-2828	62	21	and	and	CCONJ
taxlaw-2828	62	22	annul	annul	VERB
taxlaw-2828	62	23	acts	act	NOUN
taxlaw-2828	62	24	of	of	ADP
taxlaw-2828	62	25	congress	congress	PROPN
taxlaw-2828	62	26	on	on	ADP
taxlaw-2828	62	27	the	the	DET
taxlaw-2828	62	28	ground	ground	NOUN
taxlaw-2828	62	29	that	that	SCONJ
taxlaw-2828	62	30	they	they	PRON
taxlaw-2828	62	31	are	be	AUX
taxlaw-2828	62	32	unconstitutional	unconstitutional	ADJ
taxlaw-2828	62	33	.	.	PUNCT
taxlaw-2828	62	34	”	"	PUNCT
taxlaw-2828	63	1	15	15	NUM
taxlaw-2828	63	2	this	this	DET
taxlaw-2828	63	3	belief	belief	NOUN
taxlaw-2828	63	4	made	make	VERB
taxlaw-2828	63	5	the	the	DET
taxlaw-2828	63	6	fine	fine	ADJ
taxlaw-2828	63	7	distinction	distinction	NOUN
taxlaw-2828	63	8	that	that	SCONJ
taxlaw-2828	63	9	what	what	PRON
taxlaw-2828	63	10	the	the	DET
taxlaw-2828	63	11	court	court	NOUN
taxlaw-2828	63	12	was	be	AUX
taxlaw-2828	63	13	actually	actually	ADV
taxlaw-2828	63	14	doing	do	VERB
taxlaw-2828	63	15	in	in	ADP
taxlaw-2828	63	16	a	a	DET
taxlaw-2828	63	17	case	case	NOUN
taxlaw-2828	63	18	where	where	SCONJ
taxlaw-2828	63	19	the	the	DET
taxlaw-2828	63	20	enforcement	enforcement	NOUN
taxlaw-2828	63	21	of	of	ADP
taxlaw-2828	63	22	a	a	DET
taxlaw-2828	63	23	legal	legal	ADJ
taxlaw-2828	63	24	right	right	NOUN
taxlaw-2828	63	25	conflicted	conflict	VERB
taxlaw-2828	63	26	with	with	ADP
taxlaw-2828	63	27	an	an	DET
taxlaw-2828	63	28	unconstitutional	unconstitutional	ADJ
taxlaw-2828	63	29	law	law	NOUN
taxlaw-2828	63	30	was	be	AUX
taxlaw-2828	63	31	enjoining	enjoin	VERB
taxlaw-2828	63	32	the	the	DET
taxlaw-2828	63	33	actions	action	NOUN
taxlaw-2828	63	34	of	of	ADP
taxlaw-2828	63	35	the	the	DET
taxlaw-2828	63	36	official	official	NOUN
taxlaw-2828	63	37	,	,	PUNCT
taxlaw-2828	63	38	the	the	DET
taxlaw-2828	63	39	statute	statute	NOUN
taxlaw-2828	63	40	notwithstanding	notwithstanding	ADP
taxlaw-2828	63	41	,	,	PUNCT
taxlaw-2828	63	42	rather	rather	ADV
taxlaw-2828	63	43	than	than	ADP
taxlaw-2828	63	44	holding	hold	VERB
taxlaw-2828	63	45	the	the	DET
taxlaw-2828	63	46	law	law	NOUN
taxlaw-2828	63	47	itself	itself	PRON
taxlaw-2828	63	48	unconstitutional	unconstitutional	ADJ
taxlaw-2828	63	49	.	.	PUNCT
taxlaw-2828	64	1	16	16	NUM
taxlaw-2828	64	2	putting	put	VERB
taxlaw-2828	64	3	aside	aside	ADP
taxlaw-2828	64	4	the	the	DET
taxlaw-2828	64	5	metaphysical	metaphysical	ADJ
taxlaw-2828	64	6	complexities	complexity	NOUN
taxlaw-2828	64	7	of	of	ADP
taxlaw-2828	64	8	the	the	DET
taxlaw-2828	64	9	decision	decision	NOUN
taxlaw-2828	64	10	,	,	PUNCT
taxlaw-2828	64	11	the	the	DET
taxlaw-2828	64	12	core	core	NOUN
taxlaw-2828	64	13	ruling	ruling	NOUN
taxlaw-2828	64	14	that	that	SCONJ
taxlaw-2828	64	15	merely	merely	ADV
taxlaw-2828	64	16	being	be	AUX
taxlaw-2828	64	17	a	a	DET
taxlaw-2828	64	18	taxpayer	taxpayer	NOUN
taxlaw-2828	64	19	was	be	AUX
taxlaw-2828	64	20	always	always	ADV
taxlaw-2828	64	21	insufficient	insufficient	ADJ
taxlaw-2828	64	22	to	to	PART
taxlaw-2828	64	23	challenge	challenge	VERB
taxlaw-2828	64	24	an	an	DET
taxlaw-2828	64	25	act	act	NOUN
taxlaw-2828	64	26	of	of	ADP
taxlaw-2828	64	27	congress	congress	PROPN
taxlaw-2828	64	28	was	be	AUX
taxlaw-2828	64	29	well	well	ADV
taxlaw-2828	64	30	established	establish	VERB
taxlaw-2828	64	31	until	until	ADP
taxlaw-2828	64	32	the	the	DET
taxlaw-2828	64	33	case	case	NOUN
taxlaw-2828	64	34	of	of	ADP
taxlaw-2828	64	35	flast	flast	NOUN
taxlaw-2828	64	36	v.	v.	ADP
taxlaw-2828	64	37	cohen	cohen	PROPN
taxlaw-2828	64	38	in	in	ADP
taxlaw-2828	64	39	1968	1968	NUM
taxlaw-2828	64	40	.	.	PUNCT
taxlaw-2828	65	1	in	in	ADP
taxlaw-2828	65	2	flast	flast	NOUN
taxlaw-2828	65	3	,	,	PUNCT
taxlaw-2828	65	4	taxpayers	taxpayer	NOUN
taxlaw-2828	65	5	sued	sue	VERB
taxlaw-2828	65	6	to	to	PART
taxlaw-2828	65	7	enjoin	enjoin	VERB
taxlaw-2828	65	8	the	the	DET
taxlaw-2828	65	9	expenditure	expenditure	NOUN
taxlaw-2828	65	10	of	of	ADP
taxlaw-2828	65	11	federal	federal	ADJ
taxlaw-2828	65	12	funds	fund	NOUN
taxlaw-2828	65	13	to	to	PART
taxlaw-2828	65	14	purchase	purchase	VERB
taxlaw-2828	65	15	materials	material	NOUN
taxlaw-2828	65	16	for	for	ADP
taxlaw-2828	65	17	parochial	parochial	ADJ
taxlaw-2828	65	18	schools	school	NOUN
taxlaw-2828	65	19	under	under	ADP
taxlaw-2828	65	20	the	the	DET
taxlaw-2828	65	21	elementary	elementary	ADJ
taxlaw-2828	65	22	and	and	CCONJ
taxlaw-2828	65	23	secondary	secondary	ADJ
taxlaw-2828	65	24	education	education	NOUN
taxlaw-2828	65	25	act	act	NOUN
taxlaw-2828	65	26	of	of	ADP
taxlaw-2828	65	27	1965	1965	NUM
taxlaw-2828	65	28	on	on	ADP
taxlaw-2828	65	29	the	the	DET
taxlaw-2828	65	30	grounds	ground	NOUN
taxlaw-2828	65	31	that	that	PRON
taxlaw-2828	65	32	such	such	ADJ
taxlaw-2828	65	33	expenditure	expenditure	NOUN
taxlaw-2828	65	34	was	be	AUX
taxlaw-2828	65	35	contrary	contrary	ADJ
taxlaw-2828	65	36	to	to	ADP
taxlaw-2828	65	37	the	the	DET
taxlaw-2828	65	38	establishment	establishment	NOUN
taxlaw-2828	65	39	clause	clause	NOUN
taxlaw-2828	65	40	of	of	ADP
taxlaw-2828	65	41	the	the	DET
taxlaw-2828	65	42	first	first	ADJ
taxlaw-2828	65	43	amendment	amendment	NOUN
taxlaw-2828	65	44	.	.	PUNCT
taxlaw-2828	66	1	17	17	NUM
taxlaw-2828	67	1	the	the	DET
taxlaw-2828	67	2	court	court	NOUN
taxlaw-2828	67	3	ruled	rule	VERB
taxlaw-2828	67	4	that	that	SCONJ
taxlaw-2828	67	5	the	the	DET
taxlaw-2828	67	6	taxpayers	taxpayer	NOUN
taxlaw-2828	67	7	in	in	ADP
taxlaw-2828	67	8	this	this	DET
taxlaw-2828	67	9	case	case	NOUN
taxlaw-2828	67	10	had	have	AUX
taxlaw-2828	67	11	standing	stand	VERB
taxlaw-2828	67	12	,	,	PUNCT
taxlaw-2828	67	13	overruling	overrule	VERB
taxlaw-2828	67	14	what	what	PRON
taxlaw-2828	67	15	was	be	AUX
taxlaw-2828	67	16	thought	think	VERB
taxlaw-2828	67	17	to	to	PART
taxlaw-2828	67	18	be	be	AUX
taxlaw-2828	67	19	a	a	DET
taxlaw-2828	67	20	broad	broad	ADJ
taxlaw-2828	67	21	prohibition	prohibition	NOUN
taxlaw-2828	67	22	on	on	ADP
taxlaw-2828	67	23	taxpayer	taxpayer	NOUN
taxlaw-2828	67	24	standing	stand	VERB
taxlaw-2828	67	25	from	from	ADP
taxlaw-2828	67	26	frothingham	frothingham	PROPN
taxlaw-2828	67	27	,	,	PUNCT
taxlaw-2828	67	28	relying	rely	VERB
taxlaw-2828	67	29	primarily	primarily	ADV
taxlaw-2828	67	30	upon	upon	SCONJ
taxlaw-2828	67	31	the	the	DET
taxlaw-2828	67	32	unique	unique	ADJ
taxlaw-2828	67	33	nature	nature	NOUN
taxlaw-2828	67	34	of	of	ADP
taxlaw-2828	67	35	the	the	DET
taxlaw-2828	67	36	establishment	establishment	NOUN
taxlaw-2828	67	37	clause	clause	NOUN
taxlaw-2828	67	38	.	.	PUNCT
taxlaw-2828	68	1	18	18	NUM
taxlaw-2828	68	2	in	in	ADP
taxlaw-2828	68	3	the	the	DET
taxlaw-2828	68	4	opinion	opinion	NOUN
taxlaw-2828	68	5	of	of	ADP
taxlaw-2828	68	6	the	the	DET
taxlaw-2828	68	7	court	court	NOUN
taxlaw-2828	68	8	,	,	PUNCT
taxlaw-2828	68	9	chief	chief	ADJ
taxlaw-2828	68	10	justice	justice	NOUN
taxlaw-2828	68	11	warren	warren	PROPN
taxlaw-2828	68	12	noted	note	VERB
taxlaw-2828	68	13	that	that	SCONJ
taxlaw-2828	68	14	the	the	DET
taxlaw-2828	68	15	decision	decision	NOUN
taxlaw-2828	68	16	in	in	ADP
taxlaw-2828	68	17	frothingham	frothingham	NOUN
taxlaw-2828	68	18	could	could	AUX
taxlaw-2828	68	19	be	be	AUX
taxlaw-2828	68	20	read	read	VERB
taxlaw-2828	68	21	to	to	PART
taxlaw-2828	68	22	express	express	VERB
taxlaw-2828	68	23	either	either	CCONJ
taxlaw-2828	68	24	a	a	DET
taxlaw-2828	68	25	constitutional	constitutional	ADJ
taxlaw-2828	68	26	prohibition	prohibition	NOUN
taxlaw-2828	68	27	on	on	ADP
taxlaw-2828	68	28	taxpayer	taxpayer	NOUN
taxlaw-2828	68	29	suits	suit	NOUN
taxlaw-2828	68	30	or	or	CCONJ
taxlaw-2828	68	31	pragmatic	pragmatic	ADJ
taxlaw-2828	68	32	considerations	consideration	NOUN
taxlaw-2828	68	33	of	of	ADP
taxlaw-2828	68	34	judicial	judicial	ADJ
taxlaw-2828	68	35	self	self	NOUN
taxlaw-2828	68	36	-	-	PUNCT
taxlaw-2828	68	37	restraint	restraint	NOUN
taxlaw-2828	68	38	.	.	PUNCT
taxlaw-2828	69	1	19	19	NUM
taxlaw-2828	69	2	given	give	VERB
taxlaw-2828	69	3	the	the	DET
taxlaw-2828	69	4	reasons	reason	NOUN
taxlaw-2828	69	5	provided	provide	VERB
taxlaw-2828	69	6	in	in	ADP
taxlaw-2828	69	7	frothingham	frothingham	PROPN
taxlaw-2828	69	8	,	,	PUNCT
taxlaw-2828	69	9	10	10	NUM
taxlaw-2828	69	10	follett	follett	PROPN
taxlaw-2828	69	11	v.	v.	ADP
taxlaw-2828	69	12	town	town	NOUN
taxlaw-2828	69	13	of	of	ADP
taxlaw-2828	69	14	mccormick	mccormick	PROPN
taxlaw-2828	69	15	,	,	PUNCT
taxlaw-2828	69	16	s.c	s.c	PROPN
taxlaw-2828	69	17	.	.	PROPN
taxlaw-2828	69	18	,	,	PUNCT
taxlaw-2828	69	19	321	321	NUM
taxlaw-2828	69	20	u.s	u.s	PROPN
taxlaw-2828	69	21	.	.	PROPN
taxlaw-2828	69	22	573	573	NUM
taxlaw-2828	69	23	(	(	PUNCT
taxlaw-2828	69	24	1944	1944	NUM
taxlaw-2828	69	25	)	)	PUNCT
taxlaw-2828	69	26	.	.	PUNCT
taxlaw-2828	70	1	11	11	NUM
taxlaw-2828	70	2	262	262	NUM
taxlaw-2828	70	3	u.s	u.s	PROPN
taxlaw-2828	70	4	.	.	PROPN
taxlaw-2828	70	5	447	447	NUM
taxlaw-2828	70	6	(	(	PUNCT
taxlaw-2828	70	7	1923	1923	NUM
taxlaw-2828	70	8	)	)	PUNCT
taxlaw-2828	70	9	.	.	PUNCT
taxlaw-2828	71	1	12	12	NUM
taxlaw-2828	72	1	i	i	PRON
taxlaw-2828	72	2	d.	d.	PROPN
taxlaw-2828	72	3	13	13	NUM
taxlaw-2828	73	1	i	i	PRON
taxlaw-2828	73	2	d.	d.	PROPN
taxlaw-2828	73	3	at	at	ADP
taxlaw-2828	73	4	487	487	NUM
taxlaw-2828	73	5	.	.	PUNCT
taxlaw-2828	74	1	14	14	NUM
taxlaw-2828	75	1	i	i	PRON
taxlaw-2828	75	2	d.	d.	PROPN
taxlaw-2828	75	3	at	at	ADP
taxlaw-2828	75	4	486	486	NUM
taxlaw-2828	75	5	.	.	NOUN
taxlaw-2828	75	6	15	15	NUM
taxlaw-2828	76	1	i	i	PRON
taxlaw-2828	76	2	d.	d.	PROPN
taxlaw-2828	76	3	at	at	ADP
taxlaw-2828	76	4	488	488	NUM
taxlaw-2828	76	5	.	.	PUNCT
taxlaw-2828	77	1	16	16	NUM
taxlaw-2828	78	1	i	i	PRON
taxlaw-2828	78	2	d.	d.	PROPN
taxlaw-2828	78	3	17	17	NUM
taxlaw-2828	78	4	flast	flast	ADV
taxlaw-2828	78	5	v.	v.	PROPN
taxlaw-2828	78	6	cohen	cohen	PROPN
taxlaw-2828	78	7	,	,	PUNCT
taxlaw-2828	78	8	392	392	NUM
taxlaw-2828	78	9	u.s	u.s	PROPN
taxlaw-2828	78	10	.	.	PROPN
taxlaw-2828	78	11	83	83	NUM
taxlaw-2828	78	12	,	,	PUNCT
taxlaw-2828	78	13	85	85	NUM
taxlaw-2828	78	14	-	-	SYM
taxlaw-2828	78	15	87	87	NUM
taxlaw-2828	78	16	(	(	PUNCT
taxlaw-2828	78	17	1968	1968	NUM
taxlaw-2828	78	18	)	)	PUNCT
taxlaw-2828	78	19	.	.	PUNCT
taxlaw-2828	79	1	18	18	NUM
taxlaw-2828	80	1	i	i	PRON
taxlaw-2828	80	2	d.	d.	NOUN
taxlaw-2828	80	3	at	at	ADP
taxlaw-2828	80	4	103	103	NUM
taxlaw-2828	80	5	-	-	SYM
taxlaw-2828	80	6	04	04	NUM
taxlaw-2828	80	7	.	.	PUNCT
taxlaw-2828	81	1	19	19	NUM
taxlaw-2828	82	1	i	i	PRON
taxlaw-2828	82	2	d.	d.	NOUN
taxlaw-2828	82	3	at	at	ADP
taxlaw-2828	82	4	92	92	NUM
taxlaw-2828	82	5	-	-	SYM
taxlaw-2828	82	6	93	93	NUM
taxlaw-2828	82	7	.	.	PUNCT
taxlaw-2828	83	1	2014	2014	NUM
taxlaw-2828	83	2	]	]	PUNCT
taxlaw-2828	83	3	a	a	DET
taxlaw-2828	83	4	new	new	ADJ
taxlaw-2828	83	5	theory	theory	NOUN
taxlaw-2828	83	6	of	of	ADP
taxlaw-2828	83	7	taxpayer	taxpayer	NOUN
taxlaw-2828	83	8	standing	stand	VERB
taxlaw-2828	83	9	123	123	NUM
taxlaw-2828	83	10	that	that	SCONJ
taxlaw-2828	83	11	the	the	DET
taxlaw-2828	83	12	taxpayer	taxpayer	NOUN
taxlaw-2828	83	13	interest	interest	NOUN
taxlaw-2828	83	14	was	be	AUX
taxlaw-2828	83	15	minute	minute	NOUN
taxlaw-2828	83	16	or	or	CCONJ
taxlaw-2828	83	17	remote	remote	ADJ
taxlaw-2828	83	18	,	,	PUNCT
taxlaw-2828	83	19	and	and	CCONJ
taxlaw-2828	83	20	that	that	SCONJ
taxlaw-2828	83	21	allowing	allow	VERB
taxlaw-2828	83	22	the	the	DET
taxlaw-2828	83	23	suit	suit	NOUN
taxlaw-2828	83	24	to	to	PART
taxlaw-2828	83	25	continue	continue	VERB
taxlaw-2828	83	26	would	would	AUX
taxlaw-2828	83	27	open	open	VERB
taxlaw-2828	83	28	the	the	DET
taxlaw-2828	83	29	floodgates	floodgate	NOUN
taxlaw-2828	83	30	of	of	ADP
taxlaw-2828	83	31	litigation	litigation	NOUN
taxlaw-2828	83	32	,	,	PUNCT
taxlaw-2828	83	33	the	the	DET
taxlaw-2828	83	34	latter	latter	ADJ
taxlaw-2828	83	35	was	be	AUX
taxlaw-2828	83	36	the	the	DET
taxlaw-2828	83	37	more	more	ADV
taxlaw-2828	83	38	sound	sound	ADJ
taxlaw-2828	83	39	reading	reading	NOUN
taxlaw-2828	83	40	.	.	PUNCT
taxlaw-2828	84	1	20	20	NUM
taxlaw-2828	84	2	the	the	DET
taxlaw-2828	84	3	court	court	NOUN
taxlaw-2828	84	4	found	find	VERB
taxlaw-2828	84	5	no	no	DET
taxlaw-2828	84	6	general	general	ADJ
taxlaw-2828	84	7	constitutional	constitutional	ADJ
taxlaw-2828	84	8	bar	bar	NOUN
taxlaw-2828	84	9	to	to	ADP
taxlaw-2828	84	10	taxpayer	taxpayer	NOUN
taxlaw-2828	84	11	suits	suit	NOUN
taxlaw-2828	84	12	but	but	CCONJ
taxlaw-2828	84	13	laid	lay	VERB
taxlaw-2828	84	14	out	out	ADP
taxlaw-2828	84	15	two	two	NUM
taxlaw-2828	84	16	factors	factor	NOUN
taxlaw-2828	84	17	,	,	PUNCT
taxlaw-2828	84	18	which	which	PRON
taxlaw-2828	84	19	must	must	AUX
taxlaw-2828	84	20	be	be	AUX
taxlaw-2828	84	21	satisfied	satisfied	ADJ
taxlaw-2828	84	22	for	for	SCONJ
taxlaw-2828	84	23	such	such	ADJ
taxlaw-2828	84	24	suits	suit	NOUN
taxlaw-2828	84	25	to	to	PART
taxlaw-2828	84	26	proceed	proceed	VERB
taxlaw-2828	84	27	to	to	PART
taxlaw-2828	84	28	address	address	VERB
taxlaw-2828	84	29	the	the	DET
taxlaw-2828	84	30	concerns	concern	NOUN
taxlaw-2828	84	31	expressed	express	VERB
taxlaw-2828	84	32	in	in	ADP
taxlaw-2828	84	33	frothingham	frothingham	NOUN
taxlaw-2828	84	34	.	.	PUNCT
taxlaw-2828	85	1	“	"	PUNCT
taxlaw-2828	85	2	first[ly	first[ly	PROPN
taxlaw-2828	85	3	]	]	PUNCT
taxlaw-2828	85	4	,	,	PUNCT
taxlaw-2828	85	5	the	the	DET
taxlaw-2828	85	6	taxpayer	taxpayer	NOUN
taxlaw-2828	85	7	must	must	AUX
taxlaw-2828	85	8	establish	establish	VERB
taxlaw-2828	85	9	a	a	DET
taxlaw-2828	85	10	logical	logical	ADJ
taxlaw-2828	85	11	link	link	NOUN
taxlaw-2828	85	12	between	between	ADP
taxlaw-2828	85	13	that	that	DET
taxlaw-2828	85	14	status	status	NOUN
taxlaw-2828	85	15	and	and	CCONJ
taxlaw-2828	85	16	the	the	DET
taxlaw-2828	85	17	type	type	NOUN
taxlaw-2828	85	18	of	of	ADP
taxlaw-2828	85	19	legislative	legislative	ADJ
taxlaw-2828	85	20	enactment	enactment	NOUN
taxlaw-2828	85	21	attacked	attack	VERB
taxlaw-2828	85	22	,	,	PUNCT
taxlaw-2828	85	23	”	"	PUNCT
taxlaw-2828	85	24	and	and	CCONJ
taxlaw-2828	85	25	“	"	PUNCT
taxlaw-2828	85	26	[	[	X
taxlaw-2828	85	27	s]econdly	s]econdly	ADV
taxlaw-2828	85	28	,	,	PUNCT
taxlaw-2828	85	29	the	the	DET
taxlaw-2828	85	30	taxpayer	taxpayer	NOUN
taxlaw-2828	85	31	must	must	AUX
taxlaw-2828	85	32	establish	establish	VERB
taxlaw-2828	85	33	a	a	DET
taxlaw-2828	85	34	nexus	nexus	NOUN
taxlaw-2828	85	35	between	between	ADP
taxlaw-2828	85	36	that	that	DET
taxlaw-2828	85	37	status	status	NOUN
taxlaw-2828	85	38	and	and	CCONJ
taxlaw-2828	85	39	the	the	DET
taxlaw-2828	85	40	precise	precise	ADJ
taxlaw-2828	85	41	nature	nature	NOUN
taxlaw-2828	85	42	of	of	ADP
taxlaw-2828	85	43	the	the	DET
taxlaw-2828	85	44	constitutional	constitutional	ADJ
taxlaw-2828	85	45	infringement	infringement	NOUN
taxlaw-2828	85	46	alleged	allege	VERB
taxlaw-2828	85	47	.	.	PUNCT
taxlaw-2828	85	48	”	"	PUNCT
taxlaw-2828	86	1	21	21	NUM
taxlaw-2828	86	2	the	the	DET
taxlaw-2828	86	3	first	first	ADJ
taxlaw-2828	86	4	arm	arm	NOUN
taxlaw-2828	86	5	of	of	ADP
taxlaw-2828	86	6	the	the	DET
taxlaw-2828	86	7	test	test	NOUN
taxlaw-2828	86	8	is	be	AUX
taxlaw-2828	86	9	to	to	PART
taxlaw-2828	86	10	ensure	ensure	VERB
taxlaw-2828	86	11	that	that	SCONJ
taxlaw-2828	86	12	a	a	DET
taxlaw-2828	86	13	taxpayer	taxpayer	NOUN
taxlaw-2828	86	14	may	may	AUX
taxlaw-2828	86	15	only	only	ADV
taxlaw-2828	86	16	challenge	challenge	VERB
taxlaw-2828	86	17	the	the	DET
taxlaw-2828	86	18	constitutionality	constitutionality	NOUN
taxlaw-2828	86	19	of	of	ADP
taxlaw-2828	86	20	exercises	exercise	NOUN
taxlaw-2828	86	21	of	of	ADP
taxlaw-2828	86	22	the	the	DET
taxlaw-2828	86	23	taxing	tax	VERB
taxlaw-2828	86	24	and	and	CCONJ
taxlaw-2828	86	25	spending	spending	NOUN
taxlaw-2828	86	26	clause	clause	NOUN
taxlaw-2828	86	27	.	.	PUNCT
taxlaw-2828	87	1	22	22	NUM
taxlaw-2828	87	2	therefore	therefore	ADV
taxlaw-2828	87	3	,	,	PUNCT
taxlaw-2828	87	4	taxpayers	taxpayer	NOUN
taxlaw-2828	87	5	do	do	AUX
taxlaw-2828	87	6	not	not	PART
taxlaw-2828	87	7	have	have	AUX
taxlaw-2828	87	8	standing	stand	VERB
taxlaw-2828	87	9	to	to	PART
taxlaw-2828	87	10	challenge	challenge	VERB
taxlaw-2828	87	11	incidental	incidental	ADJ
taxlaw-2828	87	12	expenditures	expenditure	NOUN
taxlaw-2828	87	13	of	of	ADP
taxlaw-2828	87	14	funds	fund	NOUN
taxlaw-2828	87	15	ancillary	ancillary	ADJ
taxlaw-2828	87	16	to	to	ADP
taxlaw-2828	87	17	the	the	DET
taxlaw-2828	87	18	administration	administration	NOUN
taxlaw-2828	87	19	of	of	ADP
taxlaw-2828	87	20	essentially	essentially	ADV
taxlaw-2828	87	21	regulatory	regulatory	ADJ
taxlaw-2828	87	22	statutes	statute	NOUN
taxlaw-2828	87	23	.	.	PUNCT
taxlaw-2828	88	1	23	23	NUM
taxlaw-2828	89	1	the	the	DET
taxlaw-2828	89	2	second	second	ADJ
taxlaw-2828	89	3	arm	arm	NOUN
taxlaw-2828	89	4	of	of	ADP
taxlaw-2828	89	5	the	the	DET
taxlaw-2828	89	6	test	test	NOUN
taxlaw-2828	89	7	demands	demand	VERB
taxlaw-2828	89	8	that	that	SCONJ
taxlaw-2828	89	9	the	the	DET
taxlaw-2828	89	10	taxpayer	taxpayer	NOUN
taxlaw-2828	89	11	show	show	VERB
taxlaw-2828	89	12	that	that	SCONJ
taxlaw-2828	89	13	the	the	DET
taxlaw-2828	89	14	challenged	challenge	VERB
taxlaw-2828	89	15	law	law	NOUN
taxlaw-2828	89	16	exceeds	exceed	VERB
taxlaw-2828	89	17	a	a	DET
taxlaw-2828	89	18	specific	specific	ADJ
taxlaw-2828	89	19	constitutional	constitutional	ADJ
taxlaw-2828	89	20	limitation	limitation	NOUN
taxlaw-2828	89	21	put	put	VERB
taxlaw-2828	89	22	on	on	ADP
taxlaw-2828	89	23	the	the	DET
taxlaw-2828	89	24	exercise	exercise	NOUN
taxlaw-2828	89	25	of	of	ADP
taxlaw-2828	89	26	the	the	DET
taxlaw-2828	89	27	taxing	tax	VERB
taxlaw-2828	89	28	and	and	CCONJ
taxlaw-2828	89	29	spending	spending	NOUN
taxlaw-2828	89	30	power	power	NOUN
taxlaw-2828	89	31	,	,	PUNCT
taxlaw-2828	89	32	not	not	PART
taxlaw-2828	89	33	merely	merely	ADV
taxlaw-2828	89	34	that	that	SCONJ
taxlaw-2828	89	35	the	the	DET
taxlaw-2828	89	36	law	law	NOUN
taxlaw-2828	89	37	is	be	AUX
taxlaw-2828	89	38	generally	generally	ADV
taxlaw-2828	89	39	beyond	beyond	ADP
taxlaw-2828	89	40	the	the	DET
taxlaw-2828	89	41	powers	power	NOUN
taxlaw-2828	89	42	delegated	delegate	VERB
taxlaw-2828	89	43	to	to	ADP
taxlaw-2828	89	44	congress	congress	PROPN
taxlaw-2828	89	45	.	.	PUNCT
taxlaw-2828	90	1	24	24	NUM
taxlaw-2828	90	2	simply	simply	ADV
taxlaw-2828	90	3	put	put	VERB
taxlaw-2828	90	4	,	,	PUNCT
taxlaw-2828	90	5	the	the	DET
taxlaw-2828	90	6	taxpayer	taxpayer	NOUN
taxlaw-2828	90	7	’s	’s	PART
taxlaw-2828	90	8	claim	claim	NOUN
taxlaw-2828	90	9	in	in	ADP
taxlaw-2828	90	10	these	these	DET
taxlaw-2828	90	11	cases	case	NOUN
taxlaw-2828	90	12	must	must	AUX
taxlaw-2828	90	13	be	be	AUX
taxlaw-2828	90	14	that	that	SCONJ
taxlaw-2828	90	15	his	his	PRON
taxlaw-2828	90	16	or	or	CCONJ
taxlaw-2828	90	17	her	her	PRON
taxlaw-2828	90	18	tax	tax	NOUN
taxlaw-2828	90	19	money	money	NOUN
taxlaw-2828	90	20	was	be	AUX
taxlaw-2828	90	21	“	"	PUNCT
taxlaw-2828	90	22	extracted	extract	VERB
taxlaw-2828	90	23	and	and	CCONJ
taxlaw-2828	90	24	spent	spend	VERB
taxlaw-2828	90	25	in	in	ADP
taxlaw-2828	90	26	violation	violation	NOUN
taxlaw-2828	90	27	of	of	ADP
taxlaw-2828	90	28	specific	specific	ADJ
taxlaw-2828	90	29	constitutional	constitutional	ADJ
taxlaw-2828	90	30	protections	protection	NOUN
taxlaw-2828	90	31	against	against	ADP
taxlaw-2828	90	32	such	such	ADJ
taxlaw-2828	90	33	abuses	abuse	NOUN
taxlaw-2828	90	34	of	of	ADP
taxlaw-2828	90	35	legislative	legislative	ADJ
taxlaw-2828	90	36	power	power	NOUN
taxlaw-2828	90	37	.	.	PUNCT
taxlaw-2828	90	38	”	"	PUNCT
taxlaw-2828	91	1	25	25	NUM
taxlaw-2828	91	2	in	in	ADP
taxlaw-2828	91	3	flast	flast	NOUN
taxlaw-2828	91	4	,	,	PUNCT
taxlaw-2828	91	5	the	the	DET
taxlaw-2828	91	6	supreme	supreme	PROPN
taxlaw-2828	91	7	court	court	PROPN
taxlaw-2828	91	8	held	hold	VERB
taxlaw-2828	91	9	that	that	SCONJ
taxlaw-2828	91	10	the	the	DET
taxlaw-2828	91	11	establishment	establishment	NOUN
taxlaw-2828	91	12	clause	clause	NOUN
taxlaw-2828	91	13	of	of	ADP
taxlaw-2828	91	14	the	the	DET
taxlaw-2828	91	15	first	first	ADJ
taxlaw-2828	91	16	amendment	amendment	NOUN
taxlaw-2828	91	17	specifically	specifically	ADV
taxlaw-2828	91	18	limited	limit	VERB
taxlaw-2828	91	19	the	the	DET
taxlaw-2828	91	20	taxing	tax	VERB
taxlaw-2828	91	21	and	and	CCONJ
taxlaw-2828	91	22	spending	spending	NOUN
taxlaw-2828	91	23	power	power	NOUN
taxlaw-2828	91	24	conferred	confer	VERB
taxlaw-2828	91	25	on	on	ADP
taxlaw-2828	91	26	congress	congress	PROPN
taxlaw-2828	91	27	by	by	ADP
taxlaw-2828	91	28	article	article	PROPN
taxlaw-2828	91	29	i	i	PROPN
taxlaw-2828	91	30	,	,	PUNCT
taxlaw-2828	91	31	section	section	NOUN
taxlaw-2828	91	32	8	8	NUM
taxlaw-2828	91	33	.	.	NOUN
taxlaw-2828	91	34	26	26	NUM
taxlaw-2828	91	35	in	in	ADP
taxlaw-2828	91	36	the	the	DET
taxlaw-2828	91	37	majority	majority	NOUN
taxlaw-2828	91	38	opinion	opinion	NOUN
taxlaw-2828	91	39	,	,	PUNCT
taxlaw-2828	91	40	chief	chief	ADJ
taxlaw-2828	91	41	justice	justice	NOUN
taxlaw-2828	91	42	warren	warren	PROPN
taxlaw-2828	91	43	stated	state	VERB
taxlaw-2828	91	44	that	that	SCONJ
taxlaw-2828	91	45	the	the	DET
taxlaw-2828	91	46	taxpayers	taxpayer	NOUN
taxlaw-2828	91	47	seemed	seem	VERB
taxlaw-2828	91	48	to	to	PART
taxlaw-2828	91	49	present	present	VERB
taxlaw-2828	91	50	the	the	DET
taxlaw-2828	91	51	same	same	ADJ
taxlaw-2828	91	52	issues	issue	NOUN
taxlaw-2828	91	53	of	of	ADP
taxlaw-2828	91	54	minuteness	minuteness	NOUN
taxlaw-2828	91	55	and	and	CCONJ
taxlaw-2828	91	56	remoteness	remoteness	NOUN
taxlaw-2828	91	57	as	as	ADP
taxlaw-2828	91	58	those	those	PRON
taxlaw-2828	91	59	in	in	ADP
taxlaw-2828	91	60	frothingham	frothingham	NOUN
taxlaw-2828	91	61	,	,	PUNCT
taxlaw-2828	91	62	but	but	CCONJ
taxlaw-2828	91	63	were	be	AUX
taxlaw-2828	91	64	nonetheless	nonetheless	ADV
taxlaw-2828	91	65	permitted	permit	VERB
taxlaw-2828	91	66	to	to	PART
taxlaw-2828	91	67	go	go	VERB
taxlaw-2828	91	68	on	on	ADP
taxlaw-2828	91	69	with	with	ADP
taxlaw-2828	91	70	their	their	PRON
taxlaw-2828	91	71	suit	suit	NOUN
taxlaw-2828	91	72	.	.	PUNCT
taxlaw-2828	92	1	this	this	PRON
taxlaw-2828	92	2	was	be	AUX
taxlaw-2828	92	3	based	base	VERB
taxlaw-2828	92	4	on	on	ADP
taxlaw-2828	92	5	the	the	DET
taxlaw-2828	92	6	theory	theory	NOUN
taxlaw-2828	92	7	that	that	SCONJ
taxlaw-2828	92	8	the	the	DET
taxlaw-2828	92	9	establishment	establishment	NOUN
taxlaw-2828	92	10	clause	clause	NOUN
taxlaw-2828	92	11	is	be	AUX
taxlaw-2828	92	12	special	special	ADJ
taxlaw-2828	92	13	insofar	insofar	ADV
taxlaw-2828	92	14	as	as	SCONJ
taxlaw-2828	92	15	it	it	PRON
taxlaw-2828	92	16	was	be	AUX
taxlaw-2828	92	17	intended	intend	VERB
taxlaw-2828	92	18	to	to	PART
taxlaw-2828	92	19	prohibit	prohibit	VERB
taxlaw-2828	92	20	the	the	DET
taxlaw-2828	92	21	expenditure	expenditure	NOUN
taxlaw-2828	92	22	of	of	ADP
taxlaw-2828	92	23	,	,	PUNCT
taxlaw-2828	92	24	to	to	PART
taxlaw-2828	92	25	use	use	VERB
taxlaw-2828	92	26	james	james	PROPN
taxlaw-2828	92	27	madison	madison	PROPN
taxlaw-2828	92	28	’s	’s	PART
taxlaw-2828	92	29	words	word	NOUN
taxlaw-2828	92	30	,	,	PUNCT
taxlaw-2828	92	31	even	even	ADV
taxlaw-2828	92	32	“	"	PUNCT
taxlaw-2828	92	33	three	three	NUM
taxlaw-2828	92	34	pence	pence	NOUN
taxlaw-2828	92	35	”	"	PUNCT
taxlaw-2828	92	36	of	of	ADP
taxlaw-2828	92	37	personal	personal	ADJ
taxlaw-2828	92	38	taxpayer	taxpayer	NOUN
taxlaw-2828	92	39	money	money	NOUN
taxlaw-2828	92	40	to	to	PART
taxlaw-2828	92	41	fund	fund	VERB
taxlaw-2828	92	42	the	the	DET
taxlaw-2828	92	43	establishment	establishment	NOUN
taxlaw-2828	92	44	of	of	ADP
taxlaw-2828	92	45	a	a	DET
taxlaw-2828	92	46	state	state	NOUN
taxlaw-2828	92	47	religion	religion	NOUN
taxlaw-2828	92	48	,	,	PUNCT
taxlaw-2828	92	49	to	to	PART
taxlaw-2828	92	50	favor	favor	VERB
taxlaw-2828	92	51	one	one	NUM
taxlaw-2828	92	52	religion	religion	NOUN
taxlaw-2828	92	53	over	over	ADP
taxlaw-2828	92	54	another	another	PRON
taxlaw-2828	92	55	,	,	PUNCT
taxlaw-2828	92	56	or	or	CCONJ
taxlaw-2828	92	57	even	even	ADV
taxlaw-2828	92	58	to	to	PART
taxlaw-2828	92	59	support	support	VERB
taxlaw-2828	92	60	religion	religion	NOUN
taxlaw-2828	92	61	in	in	ADP
taxlaw-2828	92	62	general	general	ADJ
taxlaw-2828	92	63	.	.	PUNCT
taxlaw-2828	93	1	27	27	NUM
taxlaw-2828	93	2	although	although	SCONJ
taxlaw-2828	93	3	chief	chief	ADJ
taxlaw-2828	93	4	justice	justice	NOUN
taxlaw-2828	93	5	warren	warren	PROPN
taxlaw-2828	93	6	was	be	AUX
taxlaw-2828	93	7	careful	careful	ADJ
taxlaw-2828	93	8	to	to	PART
taxlaw-2828	93	9	note	note	VERB
taxlaw-2828	93	10	that	that	SCONJ
taxlaw-2828	93	11	his	his	PRON
taxlaw-2828	93	12	decision	decision	NOUN
taxlaw-2828	93	13	did	do	AUX
taxlaw-2828	93	14	not	not	PART
taxlaw-2828	93	15	foreclose	foreclose	VERB
taxlaw-2828	93	16	the	the	DET
taxlaw-2828	93	17	possibility	possibility	NOUN
taxlaw-2828	93	18	of	of	ADP
taxlaw-2828	93	19	other	other	ADJ
taxlaw-2828	93	20	specific	specific	ADJ
taxlaw-2828	93	21	limitations	limitation	NOUN
taxlaw-2828	93	22	on	on	ADP
taxlaw-2828	93	23	the	the	DET
taxlaw-2828	93	24	taxing	tax	VERB
taxlaw-2828	93	25	and	and	CCONJ
taxlaw-2828	93	26	spending	spend	VERB
taxlaw-2828	93	27	power	power	NOUN
taxlaw-2828	93	28	being	be	AUX
taxlaw-2828	93	29	later	later	ADV
taxlaw-2828	93	30	announced	announce	VERB
taxlaw-2828	93	31	,	,	PUNCT
taxlaw-2828	93	32	28	28	NUM
taxlaw-2828	93	33	his	his	PRON
taxlaw-2828	93	34	ruling	ruling	NOUN
taxlaw-2828	93	35	and	and	CCONJ
taxlaw-2828	93	36	the	the	DET
taxlaw-2828	93	37	concurrence	concurrence	NOUN
taxlaw-2828	93	38	by	by	ADP
taxlaw-2828	93	39	justice	justice	NOUN
taxlaw-2828	93	40	fortas	forta	NOUN
taxlaw-2828	93	41	,	,	PUNCT
taxlaw-2828	93	42	who	who	PRON
taxlaw-2828	93	43	doubted	doubt	VERB
taxlaw-2828	93	44	whether	whether	SCONJ
taxlaw-2828	93	45	there	there	PRON
taxlaw-2828	93	46	were	be	VERB
taxlaw-2828	93	47	any	any	DET
taxlaw-2828	93	48	other	other	ADJ
taxlaw-2828	93	49	types	type	NOUN
taxlaw-2828	93	50	of	of	ADP
taxlaw-2828	93	51	congressional	congressional	ADJ
taxlaw-2828	93	52	expenditures	expenditure	NOUN
taxlaw-2828	93	53	which	which	PRON
taxlaw-2828	93	54	could	could	AUX
taxlaw-2828	93	55	be	be	AUX
taxlaw-2828	93	56	challenged	challenge	VERB
taxlaw-2828	93	57	by	by	ADP
taxlaw-2828	93	58	a	a	DET
taxlaw-2828	93	59	litigant	litigant	NOUN
taxlaw-2828	93	60	solely	solely	ADV
taxlaw-2828	93	61	on	on	ADP
taxlaw-2828	93	62	the	the	DET
taxlaw-2828	93	63	basis	basis	NOUN
taxlaw-2828	93	64	of	of	ADP
taxlaw-2828	93	65	being	be	AUX
taxlaw-2828	93	66	a	a	DET
taxlaw-2828	93	67	taxpayer	taxpayer	NOUN
taxlaw-2828	93	68	,	,	PUNCT
taxlaw-2828	93	69	29	29	NUM
taxlaw-2828	93	70	cemented	cement	VERB
taxlaw-2828	93	71	the	the	DET
taxlaw-2828	93	72	establishment	establishment	NOUN
taxlaw-2828	93	73	clause	clause	NOUN
taxlaw-2828	93	74	as	as	ADP
taxlaw-2828	93	75	a	a	DET
taxlaw-2828	93	76	special	special	ADJ
taxlaw-2828	93	77	part	part	NOUN
taxlaw-2828	93	78	of	of	ADP
taxlaw-2828	93	79	the	the	DET
taxlaw-2828	93	80	constitution	constitution	NOUN
taxlaw-2828	93	81	for	for	ADP
taxlaw-2828	93	82	the	the	DET
taxlaw-2828	93	83	purpose	purpose	NOUN
taxlaw-2828	93	84	of	of	ADP
taxlaw-2828	93	85	taxpayer	taxpayer	NOUN
taxlaw-2828	93	86	standing	standing	NOUN
taxlaw-2828	93	87	.	.	PUNCT
taxlaw-2828	94	1	b.	b.	PROPN
taxlaw-2828	94	2	hein	hein	PROPN
taxlaw-2828	94	3	,	,	PUNCT
taxlaw-2828	94	4	winn	winn	PROPN
taxlaw-2828	94	5	,	,	PUNCT
taxlaw-2828	94	6	and	and	CCONJ
taxlaw-2828	94	7	the	the	DET
taxlaw-2828	94	8	development	development	NOUN
taxlaw-2828	94	9	of	of	ADP
taxlaw-2828	94	10	the	the	DET
taxlaw-2828	94	11	flast	flast	ADJ
taxlaw-2828	94	12	exception	exception	NOUN
taxlaw-2828	94	13	in	in	ADP
taxlaw-2828	94	14	the	the	DET
taxlaw-2828	94	15	time	time	NOUN
taxlaw-2828	94	16	since	since	SCONJ
taxlaw-2828	94	17	flast	flast	NOUN
taxlaw-2828	94	18	,	,	PUNCT
taxlaw-2828	94	19	a	a	DET
taxlaw-2828	94	20	number	number	NOUN
taxlaw-2828	94	21	of	of	ADP
taxlaw-2828	94	22	rulings	ruling	NOUN
taxlaw-2828	94	23	have	have	AUX
taxlaw-2828	94	24	been	be	AUX
taxlaw-2828	94	25	handed	hand	VERB
taxlaw-2828	94	26	down	down	ADP
taxlaw-2828	94	27	which	which	PRON
taxlaw-2828	94	28	show	show	VERB
taxlaw-2828	94	29	a	a	DET
taxlaw-2828	94	30	general	general	ADJ
taxlaw-2828	94	31	retreat	retreat	NOUN
taxlaw-2828	94	32	,	,	PUNCT
taxlaw-2828	94	33	holding	hold	VERB
taxlaw-2828	94	34	that	that	SCONJ
taxlaw-2828	94	35	most	most	ADJ
taxlaw-2828	94	36	taxpayer	taxpayer	NOUN
taxlaw-2828	94	37	suits	suit	NOUN
taxlaw-2828	94	38	are	be	AUX
taxlaw-2828	94	39	barred	bar	VERB
taxlaw-2828	94	40	for	for	ADP
taxlaw-2828	94	41	lack	lack	NOUN
taxlaw-2828	94	42	of	of	ADP
taxlaw-2828	94	43	standing	stand	VERB
taxlaw-2828	94	44	in	in	ADP
taxlaw-2828	94	45	somewhat	somewhat	ADV
taxlaw-2828	94	46	varying	vary	VERB
taxlaw-2828	94	47	procedural	procedural	ADJ
taxlaw-2828	94	48	postures	posture	NOUN
taxlaw-2828	94	49	.	.	PUNCT
taxlaw-2828	95	1	these	these	DET
taxlaw-2828	95	2	cases	case	NOUN
taxlaw-2828	95	3	include	include	VERB
taxlaw-2828	95	4	hein	hein	PROPN
taxlaw-2828	95	5	v.	v.	ADP
taxlaw-2828	95	6	freedom	freedom	NOUN
taxlaw-2828	95	7	from	from	ADP
taxlaw-2828	95	8	religion	religion	NOUN
taxlaw-2828	95	9	foundation	foundation	PROPN
taxlaw-2828	95	10	,	,	PUNCT
taxlaw-2828	95	11	in	in	ADP
taxlaw-2828	95	12	which	which	PRON
taxlaw-2828	95	13	no	no	DET
taxlaw-2828	95	14	standing	standing	NOUN
taxlaw-2828	95	15	was	be	AUX
taxlaw-2828	95	16	found	find	VERB
taxlaw-2828	95	17	where	where	SCONJ
taxlaw-2828	95	18	a	a	DET
taxlaw-2828	95	19	taxpayer	taxpayer	NOUN
taxlaw-2828	95	20	attempted	attempt	VERB
taxlaw-2828	95	21	to	to	PART
taxlaw-2828	95	22	challenge	challenge	VERB
taxlaw-2828	95	23	federal	federal	ADJ
taxlaw-2828	95	24	executive	executive	ADJ
taxlaw-2828	95	25	actions	action	NOUN
taxlaw-2828	95	26	funded	fund	VERB
taxlaw-2828	95	27	by	by	ADP
taxlaw-2828	95	28	general	general	ADJ
taxlaw-2828	95	29	appropriations	appropriation	NOUN
taxlaw-2828	95	30	;	;	PUNCT
taxlaw-2828	95	31	30	30	NUM
taxlaw-2828	95	32	and	and	CCONJ
taxlaw-2828	95	33	valley	valley	NOUN
taxlaw-2828	95	34	forge	forge	NOUN
taxlaw-2828	95	35	christian	christian	PROPN
taxlaw-2828	95	36	college	college	PROPN
taxlaw-2828	95	37	v.	v.	PROPN
taxlaw-2828	95	38	americans	americans	PROPN
taxlaw-2828	95	39	united	unite	VERB
taxlaw-2828	95	40	for	for	ADP
taxlaw-2828	95	41	separation	separation	NOUN
taxlaw-2828	95	42	of	of	ADP
taxlaw-2828	95	43	church	church	NOUN
taxlaw-2828	95	44	and	and	CCONJ
taxlaw-2828	95	45	state	state	NOUN
taxlaw-2828	95	46	,	,	PUNCT
taxlaw-2828	95	47	in	in	ADP
taxlaw-2828	95	48	which	which	PRON
taxlaw-2828	95	49	20	20	NUM
taxlaw-2828	95	50	i	i	PRON
taxlaw-2828	95	51	d.	d.	VERB
taxlaw-2828	95	52	at	at	ADP
taxlaw-2828	95	53	93	93	NUM
taxlaw-2828	95	54	.	.	PUNCT
taxlaw-2828	96	1	21	21	NUM
taxlaw-2828	97	1	i	i	PRON
taxlaw-2828	97	2	d.	d.	NOUN
taxlaw-2828	97	3	at	at	ADP
taxlaw-2828	97	4	102	102	NUM
taxlaw-2828	97	5	-	-	SYM
taxlaw-2828	97	6	03	03	NUM
taxlaw-2828	97	7	.	.	PUNCT
taxlaw-2828	98	1	22	22	NUM
taxlaw-2828	98	2	u.s	u.s	PROPN
taxlaw-2828	98	3	.	.	PROPN
taxlaw-2828	98	4	const	const	PROPN
taxlaw-2828	98	5	.	.	PUNCT
taxlaw-2828	99	1	art	art	NOUN
taxlaw-2828	99	2	.	.	PUNCT
taxlaw-2828	100	1	i	i	PRON
taxlaw-2828	100	2	,	,	PUNCT
taxlaw-2828	100	3	§	§	PROPN
taxlaw-2828	100	4	8	8	NUM
taxlaw-2828	100	5	.	.	PUNCT
taxlaw-2828	100	6	23	23	NUM
taxlaw-2828	100	7	see	see	VERB
taxlaw-2828	100	8	flast	flast	NOUN
taxlaw-2828	100	9	,	,	PUNCT
taxlaw-2828	100	10	392	392	NUM
taxlaw-2828	100	11	u.s	u.s	PROPN
taxlaw-2828	100	12	.	.	PROPN
taxlaw-2828	100	13	at	at	ADP
taxlaw-2828	100	14	103	103	NUM
taxlaw-2828	100	15	-	-	SYM
taxlaw-2828	100	16	05	05	NUM
taxlaw-2828	100	17	.	.	PROPN
taxlaw-2828	101	1	24	24	NUM
taxlaw-2828	101	2	see	see	VERB
taxlaw-2828	101	3	i	i	PRON
taxlaw-2828	101	4	d.	d.	PROPN
taxlaw-2828	101	5	at	at	ADP
taxlaw-2828	101	6	104	104	NUM
taxlaw-2828	101	7	-	-	SYM
taxlaw-2828	101	8	05	05	NUM
taxlaw-2828	101	9	.	.	PUNCT
taxlaw-2828	102	1	25	25	NUM
taxlaw-2828	103	1	i	i	PRON
taxlaw-2828	103	2	d.	d.	NOUN
taxlaw-2828	103	3	at	at	ADP
taxlaw-2828	103	4	106	106	NUM
taxlaw-2828	103	5	.	.	PUNCT
taxlaw-2828	104	1	26	26	NUM
taxlaw-2828	104	2	see	see	VERB
taxlaw-2828	104	3	i	i	PROPN
taxlaw-2828	104	4	d.	d.	PROPN
taxlaw-2828	104	5	27	27	NUM
taxlaw-2828	105	1	i	i	PRON
taxlaw-2828	105	2	d.	d.	PROPN
taxlaw-2828	105	3	at	at	ADP
taxlaw-2828	105	4	104	104	NUM
taxlaw-2828	105	5	.	.	PUNCT
taxlaw-2828	105	6	28	28	NUM
taxlaw-2828	106	1	i	i	PRON
taxlaw-2828	106	2	d.	d.	PROPN
taxlaw-2828	106	3	at	at	ADP
taxlaw-2828	106	4	105	105	NUM
taxlaw-2828	106	5	.	.	PUNCT
taxlaw-2828	106	6	29	29	NUM
taxlaw-2828	107	1	i	i	PRON
taxlaw-2828	107	2	d.	d.	NOUN
taxlaw-2828	107	3	at	at	ADP
taxlaw-2828	107	4	115	115	PROPN
taxlaw-2828	107	5	(	(	PUNCT
taxlaw-2828	107	6	fortas	fortas	PROPN
taxlaw-2828	107	7	,	,	PUNCT
taxlaw-2828	107	8	j.	j.	PROPN
taxlaw-2828	107	9	,	,	PUNCT
taxlaw-2828	107	10	concurring	concur	VERB
taxlaw-2828	107	11	)	)	PUNCT
taxlaw-2828	107	12	.	.	PUNCT
taxlaw-2828	108	1	30	30	NUM
taxlaw-2828	108	2	551	551	NUM
taxlaw-2828	108	3	u.s	u.s	PROPN
taxlaw-2828	108	4	.	.	PROPN
taxlaw-2828	108	5	587	587	NUM
taxlaw-2828	108	6	(	(	PUNCT
taxlaw-2828	108	7	2007	2007	NUM
taxlaw-2828	108	8	)	)	PUNCT
taxlaw-2828	108	9	.	.	PUNCT
taxlaw-2828	109	1	124	124	NUM
taxlaw-2828	109	2	columbia	columbia	PROPN
taxlaw-2828	109	3	journal	journal	PROPN
taxlaw-2828	109	4	of	of	ADP
taxlaw-2828	109	5	tax	tax	NOUN
taxlaw-2828	109	6	law	law	NOUN
taxlaw-2828	109	7	[	[	X
taxlaw-2828	109	8	vol.6:118	vol.6:118	X
taxlaw-2828	109	9	standing	standing	NOUN
taxlaw-2828	109	10	was	be	AUX
taxlaw-2828	109	11	also	also	ADV
taxlaw-2828	109	12	denied	deny	VERB
taxlaw-2828	109	13	where	where	SCONJ
taxlaw-2828	109	14	a	a	DET
taxlaw-2828	109	15	taxpayer	taxpayer	NOUN
taxlaw-2828	109	16	attempted	attempt	VERB
taxlaw-2828	109	17	to	to	PART
taxlaw-2828	109	18	challenge	challenge	VERB
taxlaw-2828	109	19	an	an	DET
taxlaw-2828	109	20	agency	agency	NOUN
taxlaw-2828	109	21	decision	decision	NOUN
taxlaw-2828	109	22	to	to	PART
taxlaw-2828	109	23	transfer	transfer	VERB
taxlaw-2828	109	24	federal	federal	ADJ
taxlaw-2828	109	25	land	land	NOUN
taxlaw-2828	109	26	pursuant	pursuant	ADJ
taxlaw-2828	109	27	to	to	ADP
taxlaw-2828	109	28	the	the	DET
taxlaw-2828	109	29	property	property	NOUN
taxlaw-2828	109	30	clause	clause	NOUN
taxlaw-2828	109	31	.	.	PUNCT
taxlaw-2828	110	1	31	31	NUM
taxlaw-2828	110	2	scholarly	scholarly	ADJ
taxlaw-2828	110	3	commentary	commentary	NOUN
taxlaw-2828	110	4	has	have	AUX
taxlaw-2828	110	5	been	be	AUX
taxlaw-2828	110	6	mixed	mix	VERB
taxlaw-2828	110	7	on	on	ADP
taxlaw-2828	110	8	the	the	DET
taxlaw-2828	110	9	influence	influence	NOUN
taxlaw-2828	110	10	of	of	ADP
taxlaw-2828	110	11	flast	flast	NOUN
taxlaw-2828	110	12	and	and	CCONJ
taxlaw-2828	110	13	the	the	DET
taxlaw-2828	110	14	meaning	meaning	NOUN
taxlaw-2828	110	15	of	of	ADP
taxlaw-2828	110	16	the	the	DET
taxlaw-2828	110	17	subsequent	subsequent	ADJ
taxlaw-2828	110	18	case	case	NOUN
taxlaw-2828	110	19	law	law	NOUN
taxlaw-2828	110	20	.	.	PUNCT
taxlaw-2828	111	1	32	32	NUM
taxlaw-2828	111	2	specific	specific	ADJ
taxlaw-2828	111	3	limitations	limitation	NOUN
taxlaw-2828	111	4	on	on	ADP
taxlaw-2828	111	5	the	the	DET
taxlaw-2828	111	6	congressional	congressional	ADJ
taxlaw-2828	111	7	power	power	NOUN
taxlaw-2828	111	8	to	to	PART
taxlaw-2828	111	9	tax	tax	VERB
taxlaw-2828	111	10	and	and	CCONJ
taxlaw-2828	111	11	spend	spend	NOUN
taxlaw-2828	111	12	were	be	AUX
taxlaw-2828	111	13	not	not	PART
taxlaw-2828	111	14	found	find	VERB
taxlaw-2828	111	15	in	in	ADP
taxlaw-2828	111	16	the	the	DET
taxlaw-2828	111	17	statement	statement	NOUN
taxlaw-2828	111	18	and	and	CCONJ
taxlaw-2828	111	19	account	account	NOUN
taxlaw-2828	111	20	clause	clause	NOUN
taxlaw-2828	111	21	33	33	NUM
taxlaw-2828	111	22	or	or	CCONJ
taxlaw-2828	111	23	the	the	DET
taxlaw-2828	111	24	incompatibility	incompatibility	NOUN
taxlaw-2828	111	25	clause	clause	NOUN
taxlaw-2828	111	26	.	.	PUNCT
taxlaw-2828	112	1	34	34	NUM
taxlaw-2828	112	2	in	in	ADP
taxlaw-2828	112	3	hein	hein	PROPN
taxlaw-2828	112	4	,	,	PUNCT
taxlaw-2828	112	5	the	the	DET
taxlaw-2828	112	6	court	court	NOUN
taxlaw-2828	112	7	held	hold	VERB
taxlaw-2828	112	8	that	that	SCONJ
taxlaw-2828	112	9	federal	federal	ADJ
taxlaw-2828	112	10	expenditures	expenditure	NOUN
taxlaw-2828	112	11	by	by	ADP
taxlaw-2828	112	12	means	mean	NOUN
taxlaw-2828	112	13	of	of	ADP
taxlaw-2828	112	14	executive	executive	ADJ
taxlaw-2828	112	15	discretion	discretion	NOUN
taxlaw-2828	112	16	to	to	PART
taxlaw-2828	112	17	spend	spend	VERB
taxlaw-2828	112	18	from	from	ADP
taxlaw-2828	112	19	a	a	DET
taxlaw-2828	112	20	general	general	ADJ
taxlaw-2828	112	21	congressional	congressional	ADJ
taxlaw-2828	112	22	appropriation	appropriation	NOUN
taxlaw-2828	112	23	did	do	AUX
taxlaw-2828	112	24	not	not	PART
taxlaw-2828	112	25	permit	permit	VERB
taxlaw-2828	112	26	suits	suit	NOUN
taxlaw-2828	112	27	predicated	predicate	VERB
taxlaw-2828	112	28	upon	upon	SCONJ
taxlaw-2828	112	29	taxpayer	taxpayer	NOUN
taxlaw-2828	112	30	standing	standing	NOUN
taxlaw-2828	112	31	.	.	PUNCT
taxlaw-2828	113	1	35	35	NUM
taxlaw-2828	113	2	in	in	ADP
taxlaw-2828	113	3	the	the	DET
taxlaw-2828	113	4	majority	majority	NOUN
taxlaw-2828	113	5	opinion	opinion	NOUN
taxlaw-2828	113	6	,	,	PUNCT
taxlaw-2828	113	7	justice	justice	PROPN
taxlaw-2828	113	8	alito	alito	PROPN
taxlaw-2828	113	9	reasoned	reason	VERB
taxlaw-2828	113	10	that	that	SCONJ
taxlaw-2828	113	11	when	when	SCONJ
taxlaw-2828	113	12	the	the	DET
taxlaw-2828	113	13	challenged	challenge	VERB
taxlaw-2828	113	14	expenditures	expenditure	NOUN
taxlaw-2828	113	15	“	"	PUNCT
taxlaw-2828	113	16	were	be	AUX
taxlaw-2828	113	17	not	not	PART
taxlaw-2828	113	18	expressly	expressly	ADV
taxlaw-2828	113	19	authorized	authorize	VERB
taxlaw-2828	113	20	or	or	CCONJ
taxlaw-2828	113	21	mandated	mandate	VERB
taxlaw-2828	113	22	by	by	ADP
taxlaw-2828	113	23	any	any	DET
taxlaw-2828	113	24	specific	specific	ADJ
taxlaw-2828	113	25	congressional	congressional	ADJ
taxlaw-2828	113	26	enactment	enactment	NOUN
taxlaw-2828	113	27	,	,	PUNCT
taxlaw-2828	113	28	”	"	PUNCT
taxlaw-2828	113	29	the	the	DET
taxlaw-2828	113	30	resulting	result	VERB
taxlaw-2828	113	31	“	"	PUNCT
taxlaw-2828	113	32	lawsuit	lawsuit	NOUN
taxlaw-2828	113	33	is	be	AUX
taxlaw-2828	113	34	not	not	PART
taxlaw-2828	113	35	directed	direct	VERB
taxlaw-2828	113	36	at	at	ADP
taxlaw-2828	113	37	an	an	DET
taxlaw-2828	113	38	exercise	exercise	NOUN
taxlaw-2828	113	39	of	of	ADP
taxlaw-2828	113	40	congressional	congressional	ADJ
taxlaw-2828	113	41	power	power	NOUN
taxlaw-2828	113	42	.	.	PUNCT
taxlaw-2828	113	43	.	.	PUNCT
taxlaw-2828	113	44	.	.	PUNCT
taxlaw-2828	114	1	and	and	CCONJ
taxlaw-2828	114	2	thus	thus	ADV
taxlaw-2828	114	3	lacks	lack	VERB
taxlaw-2828	114	4	the	the	DET
taxlaw-2828	114	5	requisite	requisite	ADJ
taxlaw-2828	114	6	‘	'	PUNCT
taxlaw-2828	114	7	logical	logical	ADJ
taxlaw-2828	114	8	nexus	nexus	NOUN
taxlaw-2828	114	9	’	'	PUNCT
taxlaw-2828	114	10	between	between	ADP
taxlaw-2828	114	11	taxpayer	taxpayer	NOUN
taxlaw-2828	114	12	status	status	NOUN
taxlaw-2828	114	13	‘	'	PUNCT
taxlaw-2828	114	14	and	and	CCONJ
taxlaw-2828	114	15	the	the	DET
taxlaw-2828	114	16	type	type	NOUN
taxlaw-2828	114	17	of	of	ADP
taxlaw-2828	114	18	legislative	legislative	ADJ
taxlaw-2828	114	19	enactment	enactment	NOUN
taxlaw-2828	114	20	attacked	attack	VERB
taxlaw-2828	114	21	.	.	PUNCT
taxlaw-2828	114	22	’	'	PUNCT
taxlaw-2828	114	23	”	"	PUNCT
taxlaw-2828	115	1	36	36	NUM
taxlaw-2828	115	2	this	this	PRON
taxlaw-2828	115	3	was	be	AUX
taxlaw-2828	115	4	distinguished	distinguish	VERB
taxlaw-2828	115	5	from	from	ADP
taxlaw-2828	115	6	a	a	DET
taxlaw-2828	115	7	previous	previous	ADJ
taxlaw-2828	115	8	case	case	NOUN
taxlaw-2828	115	9	in	in	ADP
taxlaw-2828	115	10	which	which	PRON
taxlaw-2828	115	11	the	the	DET
taxlaw-2828	115	12	court	court	NOUN
taxlaw-2828	115	13	found	find	VERB
taxlaw-2828	115	14	a	a	DET
taxlaw-2828	115	15	sufficient	sufficient	ADJ
taxlaw-2828	115	16	nexus	nexus	NOUN
taxlaw-2828	115	17	between	between	ADP
taxlaw-2828	115	18	the	the	DET
taxlaw-2828	115	19	taxpayer	taxpayer	NOUN
taxlaw-2828	115	20	’s	’s	PART
taxlaw-2828	115	21	status	status	NOUN
taxlaw-2828	115	22	as	as	ADP
taxlaw-2828	115	23	a	a	DET
taxlaw-2828	115	24	taxpayer	taxpayer	NOUN
taxlaw-2828	115	25	and	and	CCONJ
taxlaw-2828	115	26	a	a	DET
taxlaw-2828	115	27	congressional	congressional	ADJ
taxlaw-2828	115	28	exercise	exercise	NOUN
taxlaw-2828	115	29	of	of	ADP
taxlaw-2828	115	30	the	the	DET
taxlaw-2828	115	31	taxing	tax	VERB
taxlaw-2828	115	32	and	and	CCONJ
taxlaw-2828	115	33	spending	spend	VERB
taxlaw-2828	115	34	power	power	NOUN
taxlaw-2828	115	35	when	when	SCONJ
taxlaw-2828	115	36	administrative	administrative	ADJ
taxlaw-2828	115	37	disbursements	disbursement	NOUN
taxlaw-2828	115	38	were	be	AUX
taxlaw-2828	115	39	made	make	VERB
taxlaw-2828	115	40	pursuant	pursuant	ADJ
taxlaw-2828	115	41	to	to	ADP
taxlaw-2828	115	42	an	an	DET
taxlaw-2828	115	43	agency	agency	NOUN
taxlaw-2828	115	44	’s	’s	PART
taxlaw-2828	115	45	particular	particular	ADJ
taxlaw-2828	115	46	statutory	statutory	ADJ
taxlaw-2828	115	47	mandate	mandate	NOUN
taxlaw-2828	115	48	.	.	PUNCT
taxlaw-2828	116	1	37	37	NUM
taxlaw-2828	116	2	the	the	DET
taxlaw-2828	116	3	court	court	NOUN
taxlaw-2828	116	4	declined	decline	VERB
taxlaw-2828	116	5	to	to	PART
taxlaw-2828	116	6	extend	extend	VERB
taxlaw-2828	116	7	the	the	DET
taxlaw-2828	116	8	holding	holding	NOUN
taxlaw-2828	116	9	in	in	ADP
taxlaw-2828	116	10	flast	flast	NOUN
taxlaw-2828	116	11	,	,	PUNCT
taxlaw-2828	116	12	which	which	PRON
taxlaw-2828	116	13	was	be	AUX
taxlaw-2828	116	14	focused	focus	VERB
taxlaw-2828	116	15	solely	solely	ADV
taxlaw-2828	116	16	upon	upon	SCONJ
taxlaw-2828	116	17	congressional	congressional	ADJ
taxlaw-2828	116	18	action	action	NOUN
taxlaw-2828	116	19	,	,	PUNCT
taxlaw-2828	116	20	to	to	ADP
taxlaw-2828	116	21	discretionary	discretionary	ADJ
taxlaw-2828	116	22	executive	executive	ADJ
taxlaw-2828	116	23	branch	branch	NOUN
taxlaw-2828	116	24	expenditures	expenditure	NOUN
taxlaw-2828	116	25	or	or	CCONJ
taxlaw-2828	116	26	to	to	ADP
taxlaw-2828	116	27	government	government	NOUN
taxlaw-2828	116	28	spending	spending	NOUN
taxlaw-2828	116	29	as	as	ADP
taxlaw-2828	116	30	a	a	DET
taxlaw-2828	116	31	whole	whole	NOUN
taxlaw-2828	116	32	on	on	ADP
taxlaw-2828	116	33	the	the	DET
taxlaw-2828	116	34	theory	theory	NOUN
taxlaw-2828	116	35	that	that	SCONJ
taxlaw-2828	116	36	flast	flast	NOUN
taxlaw-2828	116	37	was	be	AUX
taxlaw-2828	116	38	a	a	DET
taxlaw-2828	116	39	“	"	PUNCT
taxlaw-2828	116	40	narrow	narrow	ADJ
taxlaw-2828	116	41	exception	exception	NOUN
taxlaw-2828	116	42	”	"	PUNCT
taxlaw-2828	116	43	to	to	ADP
taxlaw-2828	116	44	the	the	DET
taxlaw-2828	116	45	general	general	ADJ
taxlaw-2828	116	46	bar	bar	NOUN
taxlaw-2828	116	47	on	on	ADP
taxlaw-2828	116	48	taxpayer	taxpayer	NOUN
taxlaw-2828	116	49	standing	standing	NOUN
taxlaw-2828	116	50	which	which	PRON
taxlaw-2828	116	51	sensibly	sensibly	ADV
taxlaw-2828	116	52	cabins	cabin	VERB
taxlaw-2828	116	53	taxpayer	taxpayer	NOUN
taxlaw-2828	116	54	suits	suit	NOUN
taxlaw-2828	116	55	.	.	PUNCT
taxlaw-2828	117	1	38	38	NUM
taxlaw-2828	117	2	alito	alito	PROPN
taxlaw-2828	117	3	argues	argue	VERB
taxlaw-2828	117	4	that	that	SCONJ
taxlaw-2828	117	5	the	the	DET
taxlaw-2828	117	6	facts	fact	NOUN
taxlaw-2828	117	7	of	of	ADP
taxlaw-2828	117	8	hein	hein	NOUN
taxlaw-2828	117	9	make	make	VERB
taxlaw-2828	117	10	clear	clear	ADJ
taxlaw-2828	117	11	that	that	SCONJ
taxlaw-2828	117	12	the	the	DET
taxlaw-2828	117	13	flast	flast	ADJ
taxlaw-2828	117	14	decision	decision	NOUN
taxlaw-2828	117	15	correctly	correctly	ADV
taxlaw-2828	117	16	prohibits	prohibit	VERB
taxlaw-2828	117	17	taxpayers	taxpayer	NOUN
taxlaw-2828	117	18	from	from	ADP
taxlaw-2828	117	19	challenging	challenge	VERB
taxlaw-2828	117	20	speeches	speech	NOUN
taxlaw-2828	117	21	,	,	PUNCT
taxlaw-2828	117	22	proclamations	proclamation	NOUN
taxlaw-2828	117	23	,	,	PUNCT
taxlaw-2828	117	24	and	and	CCONJ
taxlaw-2828	117	25	conferences	conference	NOUN
taxlaw-2828	117	26	which	which	PRON
taxlaw-2828	117	27	otherwise	otherwise	ADV
taxlaw-2828	117	28	praise	praise	VERB
taxlaw-2828	117	29	religion	religion	NOUN
taxlaw-2828	117	30	or	or	CCONJ
taxlaw-2828	117	31	the	the	DET
taxlaw-2828	117	32	activity	activity	NOUN
taxlaw-2828	117	33	of	of	ADP
taxlaw-2828	117	34	religious	religious	ADJ
taxlaw-2828	117	35	people	people	NOUN
taxlaw-2828	117	36	and	and	CCONJ
taxlaw-2828	117	37	organizations	organization	NOUN
taxlaw-2828	117	38	to	to	PART
taxlaw-2828	117	39	prevent	prevent	VERB
taxlaw-2828	117	40	federal	federal	ADJ
taxlaw-2828	117	41	courts	court	NOUN
taxlaw-2828	117	42	from	from	ADP
taxlaw-2828	117	43	“	"	PUNCT
taxlaw-2828	117	44	superintend[ing	superintend[e	VERB
taxlaw-2828	117	45	]	]	PUNCT
taxlaw-2828	117	46	,	,	PUNCT
taxlaw-2828	117	47	at	at	ADP
taxlaw-2828	117	48	the	the	DET
taxlaw-2828	117	49	behest	behest	NOUN
taxlaw-2828	117	50	of	of	ADP
taxlaw-2828	117	51	any	any	DET
taxlaw-2828	117	52	federal	federal	ADJ
taxlaw-2828	117	53	taxpayer	taxpayer	NOUN
taxlaw-2828	117	54	,	,	PUNCT
taxlaw-2828	117	55	the	the	DET
taxlaw-2828	117	56	speeches	speech	NOUN
taxlaw-2828	117	57	,	,	PUNCT
taxlaw-2828	117	58	statements	statement	NOUN
taxlaw-2828	117	59	,	,	PUNCT
taxlaw-2828	117	60	and	and	CCONJ
taxlaw-2828	117	61	myriad	myriad	ADJ
taxlaw-2828	117	62	daily	daily	ADJ
taxlaw-2828	117	63	activities	activity	NOUN
taxlaw-2828	117	64	of	of	ADP
taxlaw-2828	117	65	the	the	DET
taxlaw-2828	117	66	president	president	NOUN
taxlaw-2828	117	67	,	,	PUNCT
taxlaw-2828	117	68	his	his	PRON
taxlaw-2828	117	69	staff	staff	NOUN
taxlaw-2828	117	70	,	,	PUNCT
taxlaw-2828	117	71	and	and	CCONJ
taxlaw-2828	117	72	other	other	ADJ
taxlaw-2828	117	73	executive	executive	ADJ
taxlaw-2828	117	74	branch	branch	NOUN
taxlaw-2828	117	75	officials	official	NOUN
taxlaw-2828	117	76	,	,	PUNCT
taxlaw-2828	117	77	”	"	PUNCT
taxlaw-2828	117	78	or	or	CCONJ
taxlaw-2828	117	79	from	from	ADP
taxlaw-2828	117	80	turning	turn	VERB
taxlaw-2828	117	81	the	the	DET
taxlaw-2828	117	82	federal	federal	ADJ
taxlaw-2828	117	83	courts	court	NOUN
taxlaw-2828	117	84	into	into	ADP
taxlaw-2828	117	85	“	"	PUNCT
taxlaw-2828	117	86	forums	forum	NOUN
taxlaw-2828	117	87	for	for	ADP
taxlaw-2828	117	88	taxpayers	taxpayer	NOUN
taxlaw-2828	117	89	‘	'	PUNCT
taxlaw-2828	117	90	generalized	generalize	VERB
taxlaw-2828	117	91	grievances	grievance	NOUN
taxlaw-2828	117	92	’	'	PUNCT
taxlaw-2828	117	93	about	about	ADP
taxlaw-2828	117	94	the	the	DET
taxlaw-2828	117	95	conduct	conduct	NOUN
taxlaw-2828	117	96	of	of	ADP
taxlaw-2828	117	97	government	government	NOUN
taxlaw-2828	117	98	.	.	PUNCT
taxlaw-2828	117	99	”	"	PUNCT
taxlaw-2828	118	1	39	39	NUM
taxlaw-2828	118	2	finally	finally	ADV
taxlaw-2828	119	1	,	,	PUNCT
taxlaw-2828	119	2	justice	justice	PROPN
taxlaw-2828	119	3	alito	alito	PROPN
taxlaw-2828	119	4	acknowledges	acknowledge	VERB
taxlaw-2828	119	5	that	that	SCONJ
taxlaw-2828	119	6	if	if	SCONJ
taxlaw-2828	119	7	the	the	DET
taxlaw-2828	119	8	executive	executive	ADJ
taxlaw-2828	119	9	branch	branch	NOUN
taxlaw-2828	119	10	were	be	AUX
taxlaw-2828	119	11	to	to	PART
taxlaw-2828	119	12	use	use	VERB
taxlaw-2828	119	13	the	the	DET
taxlaw-2828	119	14	funds	fund	NOUN
taxlaw-2828	119	15	from	from	ADP
taxlaw-2828	119	16	a	a	DET
taxlaw-2828	119	17	general	general	ADJ
taxlaw-2828	119	18	appropriation	appropriation	NOUN
taxlaw-2828	119	19	to	to	PART
taxlaw-2828	119	20	say	say	VERB
taxlaw-2828	119	21	,	,	PUNCT
taxlaw-2828	119	22	build	build	VERB
taxlaw-2828	119	23	a	a	DET
taxlaw-2828	119	24	church	church	NOUN
taxlaw-2828	119	25	or	or	CCONJ
taxlaw-2828	119	26	hire	hire	VERB
taxlaw-2828	119	27	clergy	clergy	NOUN
taxlaw-2828	119	28	,	,	PUNCT
taxlaw-2828	119	29	then	then	ADV
taxlaw-2828	119	30	this	this	DET
taxlaw-2828	119	31	ruling	ruling	NOUN
taxlaw-2828	119	32	does	do	AUX
taxlaw-2828	119	33	not	not	PART
taxlaw-2828	119	34	preclude	preclude	VERB
taxlaw-2828	119	35	all	all	DET
taxlaw-2828	119	36	potential	potential	ADJ
taxlaw-2828	119	37	challenges	challenge	NOUN
taxlaw-2828	119	38	,	,	PUNCT
taxlaw-2828	119	39	as	as	SCONJ
taxlaw-2828	119	40	there	there	PRON
taxlaw-2828	119	41	is	be	VERB
taxlaw-2828	119	42	likely	likely	ADJ
taxlaw-2828	119	43	a	a	DET
taxlaw-2828	119	44	party	party	NOUN
taxlaw-2828	119	45	with	with	ADP
taxlaw-2828	119	46	standing	stand	VERB
taxlaw-2828	119	47	to	to	PART
taxlaw-2828	119	48	challenge	challenge	VERB
taxlaw-2828	119	49	the	the	DET
taxlaw-2828	119	50	expenditure	expenditure	NOUN
taxlaw-2828	119	51	based	base	VERB
taxlaw-2828	119	52	upon	upon	SCONJ
taxlaw-2828	119	53	more	more	ADJ
taxlaw-2828	119	54	than	than	ADP
taxlaw-2828	119	55	mere	mere	ADJ
taxlaw-2828	119	56	taxpayer	taxpayer	NOUN
taxlaw-2828	119	57	status	status	NOUN
taxlaw-2828	119	58	.	.	PUNCT
taxlaw-2828	120	1	40	40	NUM
taxlaw-2828	120	2	justice	justice	PROPN
taxlaw-2828	120	3	kennedy	kennedy	PROPN
taxlaw-2828	120	4	,	,	PUNCT
taxlaw-2828	120	5	concurring	concur	VERB
taxlaw-2828	120	6	in	in	ADP
taxlaw-2828	120	7	the	the	DET
taxlaw-2828	120	8	decision	decision	NOUN
taxlaw-2828	120	9	,	,	PUNCT
taxlaw-2828	120	10	echoed	echo	VERB
taxlaw-2828	120	11	justice	justice	PROPN
taxlaw-2828	120	12	alito	alito	PROPN
taxlaw-2828	120	13	’s	’s	PART
taxlaw-2828	120	14	concern	concern	NOUN
taxlaw-2828	120	15	that	that	SCONJ
taxlaw-2828	120	16	an	an	DET
taxlaw-2828	120	17	expansion	expansion	NOUN
taxlaw-2828	120	18	of	of	ADP
taxlaw-2828	120	19	flast	flast	NOUN
taxlaw-2828	120	20	to	to	ADP
taxlaw-2828	120	21	executive	executive	ADJ
taxlaw-2828	120	22	branch	branch	NOUN
taxlaw-2828	120	23	expenditures	expenditure	NOUN
taxlaw-2828	120	24	pursuant	pursuant	VERB
taxlaw-2828	120	25	to	to	ADP
taxlaw-2828	120	26	general	general	ADJ
taxlaw-2828	120	27	congressional	congressional	ADJ
taxlaw-2828	120	28	appropriations	appropriation	NOUN
taxlaw-2828	120	29	would	would	AUX
taxlaw-2828	120	30	lead	lead	VERB
taxlaw-2828	120	31	to	to	ADP
taxlaw-2828	120	32	undesirable	undesirable	ADJ
taxlaw-2828	120	33	“	"	PUNCT
taxlaw-2828	120	34	constant	constant	ADJ
taxlaw-2828	120	35	intrusion	intrusion	NOUN
taxlaw-2828	120	36	upon	upon	SCONJ
taxlaw-2828	120	37	the	the	DET
taxlaw-2828	120	38	31	31	NUM
taxlaw-2828	120	39	454	454	NUM
taxlaw-2828	120	40	u.s	u.s	PROPN
taxlaw-2828	120	41	.	.	PROPN
taxlaw-2828	120	42	464	464	NUM
taxlaw-2828	120	43	(	(	PUNCT
taxlaw-2828	120	44	1982	1982	NUM
taxlaw-2828	120	45	)	)	PUNCT
taxlaw-2828	120	46	.	.	PUNCT
taxlaw-2828	121	1	32	32	NUM
taxlaw-2828	121	2	see	see	VERB
taxlaw-2828	121	3	note	note	NOUN
taxlaw-2828	121	4	,	,	PUNCT
taxlaw-2828	121	5	taxpayer	taxpayer	NOUN
taxlaw-2828	121	6	suits	suit	NOUN
taxlaw-2828	121	7	and	and	CCONJ
taxlaw-2828	121	8	the	the	DET
taxlaw-2828	121	9	aggregation	aggregation	NOUN
taxlaw-2828	121	10	of	of	ADP
taxlaw-2828	121	11	claims	claim	NOUN
taxlaw-2828	121	12	:	:	PUNCT
taxlaw-2828	121	13	the	the	DET
taxlaw-2828	121	14	vitiation	vitiation	NOUN
taxlaw-2828	121	15	of	of	ADP
taxlaw-2828	121	16	flast	flast	NOUN
taxlaw-2828	121	17	by	by	ADP
taxlaw-2828	121	18	snyder	snyder	PROPN
taxlaw-2828	121	19	,	,	PUNCT
taxlaw-2828	121	20	79	79	NUM
taxlaw-2828	121	21	yale	yale	PROPN
taxlaw-2828	121	22	l.j	l.j	PROPN
taxlaw-2828	121	23	.	.	PROPN
taxlaw-2828	121	24	1577	1577	NUM
taxlaw-2828	121	25	,	,	PUNCT
taxlaw-2828	121	26	1577	1577	NUM
taxlaw-2828	121	27	(	(	PUNCT
taxlaw-2828	121	28	arguing	argue	VERB
taxlaw-2828	121	29	that	that	SCONJ
taxlaw-2828	121	30	snyder	snyder	PROPN
taxlaw-2828	121	31	vitiates	vitiate	VERB
taxlaw-2828	121	32	flast	flast	ADV
taxlaw-2828	121	33	)	)	PUNCT
taxlaw-2828	121	34	;	;	PUNCT
taxlaw-2828	121	35	joel	joel	PROPN
taxlaw-2828	121	36	fifield	fifield	PROPN
taxlaw-2828	121	37	,	,	PUNCT
taxlaw-2828	121	38	no	no	DET
taxlaw-2828	121	39	taxation	taxation	NOUN
taxlaw-2828	121	40	without	without	ADP
taxlaw-2828	121	41	separation	separation	NOUN
taxlaw-2828	121	42	:	:	PUNCT
taxlaw-2828	121	43	the	the	DET
taxlaw-2828	121	44	supreme	supreme	PROPN
taxlaw-2828	121	45	court	court	PROPN
taxlaw-2828	121	46	passes	pass	VERB
taxlaw-2828	121	47	on	on	ADP
taxlaw-2828	121	48	an	an	DET
taxlaw-2828	121	49	opportunity	opportunity	NOUN
taxlaw-2828	121	50	to	to	PART
taxlaw-2828	121	51	end	end	VERB
taxlaw-2828	121	52	establishment	establishment	NOUN
taxlaw-2828	121	53	clause	clause	NOUN
taxlaw-2828	121	54	exceptionalism	exceptionalism	NOUN
taxlaw-2828	121	55	:	:	PUNCT
taxlaw-2828	121	56	hein	hein	PROPN
taxlaw-2828	121	57	v.	v.	ADP
taxlaw-2828	121	58	freedom	freedom	NOUN
taxlaw-2828	121	59	from	from	ADP
taxlaw-2828	121	60	religion	religion	PROPN
taxlaw-2828	121	61	foundation	foundation	PROPN
taxlaw-2828	121	62	,	,	PUNCT
taxlaw-2828	121	63	inc	inc	PROPN
taxlaw-2828	121	64	.	.	PROPN
taxlaw-2828	121	65	,	,	PUNCT
taxlaw-2828	121	66	127	127	NUM
taxlaw-2828	121	67	s.	s.	PROPN
taxlaw-2828	121	68	ct	ct	PROPN
taxlaw-2828	121	69	.	.	PROPN
taxlaw-2828	121	70	2533	2533	NUM
taxlaw-2828	121	71	(	(	PUNCT
taxlaw-2828	121	72	2007	2007	NUM
taxlaw-2828	121	73	)	)	PUNCT
taxlaw-2828	121	74	,	,	PUNCT
taxlaw-2828	121	75	31	31	NUM
taxlaw-2828	121	76	harv	harv	NOUN
taxlaw-2828	121	77	.	.	PUNCT
taxlaw-2828	122	1	j.l	j.l	PROPN
taxlaw-2828	122	2	.	.	PROPN
taxlaw-2828	122	3	&	&	CCONJ
taxlaw-2828	122	4	pub	pub	PROPN
taxlaw-2828	122	5	.	.	PUNCT
taxlaw-2828	123	1	pol’y	pol’y	NOUN
taxlaw-2828	123	2	1195	1195	NUM
taxlaw-2828	123	3	,	,	PUNCT
taxlaw-2828	123	4	1207	1207	NUM
taxlaw-2828	123	5	(	(	PUNCT
taxlaw-2828	123	6	arguing	argue	VERB
taxlaw-2828	123	7	that	that	SCONJ
taxlaw-2828	123	8	hein	hein	PROPN
taxlaw-2828	123	9	was	be	AUX
taxlaw-2828	123	10	a	a	DET
taxlaw-2828	123	11	missed	miss	VERB
taxlaw-2828	123	12	opportunity	opportunity	NOUN
taxlaw-2828	123	13	to	to	PART
taxlaw-2828	123	14	unify	unify	VERB
taxlaw-2828	123	15	taxpayer	taxpayer	NOUN
taxlaw-2828	123	16	standing	standing	NOUN
taxlaw-2828	123	17	law	law	NOUN
taxlaw-2828	123	18	)	)	PUNCT
taxlaw-2828	123	19	;	;	PUNCT
taxlaw-2828	123	20	note	note	VERB
taxlaw-2828	123	21	,	,	PUNCT
taxlaw-2828	123	22	standing	stand	VERB
taxlaw-2828	123	23	in	in	ADP
taxlaw-2828	123	24	the	the	DET
taxlaw-2828	123	25	mud	mud	NOUN
taxlaw-2828	123	26	:	:	PUNCT
taxlaw-2828	123	27	hein	hein	PROPN
taxlaw-2828	123	28	v.	v.	ADP
taxlaw-2828	123	29	freedom	freedom	NOUN
taxlaw-2828	123	30	from	from	ADP
taxlaw-2828	123	31	religion	religion	PROPN
taxlaw-2828	123	32	foundation	foundation	PROPN
taxlaw-2828	123	33	,	,	PUNCT
taxlaw-2828	123	34	inc	inc	PROPN
taxlaw-2828	123	35	.	.	PROPN
taxlaw-2828	123	36	,	,	PUNCT
taxlaw-2828	123	37	42	42	NUM
taxlaw-2828	123	38	akron	akron	PROPN
taxlaw-2828	123	39	l.	l.	PROPN
taxlaw-2828	123	40	rev	rev	PROPN
taxlaw-2828	123	41	.	.	PROPN
taxlaw-2828	123	42	1277	1277	NUM
taxlaw-2828	123	43	,	,	PUNCT
taxlaw-2828	123	44	1278	1278	NUM
taxlaw-2828	123	45	(	(	PUNCT
taxlaw-2828	123	46	arguing	argue	VERB
taxlaw-2828	123	47	that	that	SCONJ
taxlaw-2828	123	48	the	the	DET
taxlaw-2828	123	49	supreme	supreme	PROPN
taxlaw-2828	123	50	court	court	PROPN
taxlaw-2828	123	51	has	have	AUX
taxlaw-2828	123	52	continually	continually	ADV
taxlaw-2828	123	53	provided	provide	VERB
taxlaw-2828	123	54	“	"	PUNCT
taxlaw-2828	123	55	perplexing	perplexing	ADJ
taxlaw-2828	123	56	decisions	decision	NOUN
taxlaw-2828	123	57	in	in	ADP
taxlaw-2828	123	58	taxpayer	taxpayer	NOUN
taxlaw-2828	123	59	standing	stand	VERB
taxlaw-2828	123	60	cases	case	NOUN
taxlaw-2828	123	61	”	"	PUNCT
taxlaw-2828	123	62	)	)	PUNCT
taxlaw-2828	123	63	.	.	PUNCT
taxlaw-2828	124	1	33	33	NUM
taxlaw-2828	124	2	u.s	u.s	PROPN
taxlaw-2828	124	3	.	.	PROPN
taxlaw-2828	124	4	v.	v.	PROPN
taxlaw-2828	124	5	richardson	richardson	PROPN
taxlaw-2828	124	6	,	,	PUNCT
taxlaw-2828	124	7	418	418	NUM
taxlaw-2828	124	8	u.s	u.s	PROPN
taxlaw-2828	124	9	.	.	PROPN
taxlaw-2828	124	10	166	166	NUM
taxlaw-2828	124	11	(	(	PUNCT
taxlaw-2828	124	12	1974	1974	NUM
taxlaw-2828	124	13	)	)	PUNCT
taxlaw-2828	124	14	.	.	PUNCT
taxlaw-2828	125	1	34	34	NUM
taxlaw-2828	125	2	schlesinger	schlesinger	PROPN
taxlaw-2828	125	3	v.	v.	ADP
taxlaw-2828	125	4	reservists	reservist	NOUN
taxlaw-2828	125	5	comm	comm	NOUN
taxlaw-2828	125	6	.	.	PUNCT
taxlaw-2828	126	1	to	to	PART
taxlaw-2828	126	2	stop	stop	VERB
taxlaw-2828	126	3	the	the	DET
taxlaw-2828	126	4	war	war	NOUN
taxlaw-2828	126	5	,	,	PUNCT
taxlaw-2828	126	6	418	418	NUM
taxlaw-2828	126	7	u.s	u.s	PROPN
taxlaw-2828	126	8	.	.	PROPN
taxlaw-2828	126	9	208	208	NUM
taxlaw-2828	126	10	(	(	PUNCT
taxlaw-2828	126	11	1974	1974	NUM
taxlaw-2828	126	12	)	)	PUNCT
taxlaw-2828	126	13	.	.	PUNCT
taxlaw-2828	126	14	35	35	NUM
taxlaw-2828	126	15	hein	hein	NOUN
taxlaw-2828	126	16	,	,	PUNCT
taxlaw-2828	126	17	551	551	NUM
taxlaw-2828	126	18	u.s	u.s	PROPN
taxlaw-2828	126	19	.	.	PROPN
taxlaw-2828	126	20	at	at	ADP
taxlaw-2828	126	21	608	608	NUM
taxlaw-2828	126	22	-	-	SYM
taxlaw-2828	126	23	09	09	NUM
taxlaw-2828	126	24	.	.	PUNCT
taxlaw-2828	127	1	36	36	NUM
taxlaw-2828	128	1	i	i	PRON
taxlaw-2828	128	2	d.	d.	PROPN
taxlaw-2828	128	3	37	37	NUM
taxlaw-2828	129	1	i	i	PRON
taxlaw-2828	129	2	d.	d.	PROPN
taxlaw-2828	129	3	at	at	ADP
taxlaw-2828	129	4	606	606	NUM
taxlaw-2828	129	5	-	-	SYM
taxlaw-2828	129	6	08	08	NUM
taxlaw-2828	129	7	.	.	PUNCT
taxlaw-2828	130	1	38	38	NUM
taxlaw-2828	131	1	i	i	PRON
taxlaw-2828	131	2	d.	d.	NOUN
taxlaw-2828	131	3	at	at	ADP
taxlaw-2828	131	4	608	608	NUM
taxlaw-2828	131	5	-	-	SYM
taxlaw-2828	131	6	09	09	NUM
taxlaw-2828	131	7	.	.	NOUN
taxlaw-2828	131	8	39	39	NUM
taxlaw-2828	132	1	i	i	PRON
taxlaw-2828	132	2	d.	d.	NOUN
taxlaw-2828	132	3	at	at	ADP
taxlaw-2828	132	4	611	611	NUM
taxlaw-2828	132	5	-	-	SYM
taxlaw-2828	132	6	12	12	NUM
taxlaw-2828	132	7	.	.	PUNCT
taxlaw-2828	133	1	40	40	NUM
taxlaw-2828	134	1	i	i	PRON
taxlaw-2828	134	2	d.	d.	NOUN
taxlaw-2828	134	3	at	at	ADP
taxlaw-2828	134	4	614	614	NUM
taxlaw-2828	134	5	.	.	PUNCT
taxlaw-2828	135	1	2014	2014	NUM
taxlaw-2828	135	2	]	]	PUNCT
taxlaw-2828	135	3	a	a	DET
taxlaw-2828	135	4	new	new	ADJ
taxlaw-2828	135	5	theory	theory	NOUN
taxlaw-2828	135	6	of	of	ADP
taxlaw-2828	135	7	taxpayer	taxpayer	NOUN
taxlaw-2828	135	8	standing	stand	VERB
taxlaw-2828	135	9	125	125	NUM
taxlaw-2828	135	10	executive	executive	ADJ
taxlaw-2828	135	11	realm	realm	NOUN
taxlaw-2828	135	12	.	.	PUNCT
taxlaw-2828	135	13	”	"	PUNCT
taxlaw-2828	136	1	41	41	NUM
taxlaw-2828	136	2	his	his	PRON
taxlaw-2828	136	3	concurrence	concurrence	NOUN
taxlaw-2828	136	4	adds	add	VERB
taxlaw-2828	136	5	the	the	DET
taxlaw-2828	136	6	further	further	ADJ
taxlaw-2828	136	7	insight	insight	NOUN
taxlaw-2828	136	8	that	that	SCONJ
taxlaw-2828	136	9	even	even	ADV
taxlaw-2828	136	10	where	where	SCONJ
taxlaw-2828	136	11	parties	party	NOUN
taxlaw-2828	136	12	have	have	VERB
taxlaw-2828	136	13	no	no	DET
taxlaw-2828	136	14	standing	standing	NOUN
taxlaw-2828	136	15	to	to	PART
taxlaw-2828	136	16	sue	sue	VERB
taxlaw-2828	136	17	,	,	PUNCT
taxlaw-2828	136	18	members	member	NOUN
taxlaw-2828	136	19	of	of	ADP
taxlaw-2828	136	20	the	the	DET
taxlaw-2828	136	21	legislative	legislative	ADJ
taxlaw-2828	136	22	and	and	CCONJ
taxlaw-2828	136	23	executive	executive	ADJ
taxlaw-2828	136	24	branches	branch	NOUN
taxlaw-2828	136	25	“	"	PUNCT
taxlaw-2828	136	26	are	be	AUX
taxlaw-2828	136	27	not	not	PART
taxlaw-2828	136	28	excused	excuse	VERB
taxlaw-2828	136	29	from	from	ADP
taxlaw-2828	136	30	making	make	VERB
taxlaw-2828	136	31	constitutional	constitutional	ADJ
taxlaw-2828	136	32	determinations	determination	NOUN
taxlaw-2828	136	33	in	in	ADP
taxlaw-2828	136	34	the	the	DET
taxlaw-2828	136	35	regular	regular	ADJ
taxlaw-2828	136	36	course	course	NOUN
taxlaw-2828	136	37	of	of	ADP
taxlaw-2828	136	38	their	their	PRON
taxlaw-2828	136	39	duties	duty	NOUN
taxlaw-2828	136	40	,	,	PUNCT
taxlaw-2828	136	41	”	"	PUNCT
taxlaw-2828	136	42	and	and	CCONJ
taxlaw-2828	136	43	they	they	PRON
taxlaw-2828	136	44	“	"	PUNCT
taxlaw-2828	136	45	must	must	AUX
taxlaw-2828	136	46	make	make	VERB
taxlaw-2828	136	47	a	a	DET
taxlaw-2828	136	48	conscious	conscious	ADJ
taxlaw-2828	136	49	decision	decision	NOUN
taxlaw-2828	136	50	to	to	PART
taxlaw-2828	136	51	obey	obey	VERB
taxlaw-2828	136	52	the	the	DET
taxlaw-2828	136	53	constitution	constitution	NOUN
taxlaw-2828	136	54	whether	whether	SCONJ
taxlaw-2828	136	55	or	or	CCONJ
taxlaw-2828	136	56	not	not	PART
taxlaw-2828	136	57	their	their	PRON
taxlaw-2828	136	58	acts	act	NOUN
taxlaw-2828	136	59	can	can	AUX
taxlaw-2828	136	60	be	be	AUX
taxlaw-2828	136	61	challenged	challenge	VERB
taxlaw-2828	136	62	in	in	ADP
taxlaw-2828	136	63	a	a	DET
taxlaw-2828	136	64	court	court	NOUN
taxlaw-2828	136	65	of	of	ADP
taxlaw-2828	136	66	law	law	NOUN
taxlaw-2828	136	67	and	and	CCONJ
taxlaw-2828	136	68	then	then	ADV
taxlaw-2828	136	69	must	must	AUX
taxlaw-2828	136	70	conform	conform	VERB
taxlaw-2828	136	71	their	their	PRON
taxlaw-2828	136	72	actions	action	NOUN
taxlaw-2828	136	73	to	to	ADP
taxlaw-2828	136	74	these	these	DET
taxlaw-2828	136	75	principled	principled	ADJ
taxlaw-2828	136	76	determinations	determination	NOUN
taxlaw-2828	136	77	.	.	PUNCT
taxlaw-2828	136	78	”	"	PUNCT
taxlaw-2828	137	1	42	42	NUM
taxlaw-2828	137	2	justice	justice	NOUN
taxlaw-2828	137	3	scalia	scalia	PROPN
taxlaw-2828	137	4	,	,	PUNCT
taxlaw-2828	137	5	concurring	concur	VERB
taxlaw-2828	137	6	in	in	ADP
taxlaw-2828	137	7	the	the	DET
taxlaw-2828	137	8	judgment	judgment	NOUN
taxlaw-2828	137	9	,	,	PUNCT
taxlaw-2828	137	10	argues	argue	VERB
taxlaw-2828	137	11	that	that	SCONJ
taxlaw-2828	137	12	the	the	DET
taxlaw-2828	137	13	court	court	NOUN
taxlaw-2828	137	14	has	have	VERB
taxlaw-2828	137	15	two	two	NUM
taxlaw-2828	137	16	choices	choice	NOUN
taxlaw-2828	137	17	in	in	ADP
taxlaw-2828	137	18	the	the	DET
taxlaw-2828	137	19	present	present	ADJ
taxlaw-2828	137	20	matter	matter	NOUN
taxlaw-2828	137	21	:	:	PUNCT
taxlaw-2828	137	22	(	(	PUNCT
taxlaw-2828	137	23	1	1	X
taxlaw-2828	137	24	)	)	PUNCT
taxlaw-2828	137	25	flast	flast	NOUN
taxlaw-2828	137	26	“	"	PUNCT
taxlaw-2828	137	27	should	should	AUX
taxlaw-2828	137	28	be	be	AUX
taxlaw-2828	137	29	applied	apply	VERB
taxlaw-2828	137	30	(	(	PUNCT
taxlaw-2828	137	31	at	at	ADP
taxlaw-2828	137	32	minimum	minimum	NOUN
taxlaw-2828	137	33	)	)	PUNCT
taxlaw-2828	137	34	to	to	ADP
taxlaw-2828	137	35	all	all	DET
taxlaw-2828	137	36	challenges	challenge	NOUN
taxlaw-2828	137	37	to	to	ADP
taxlaw-2828	137	38	the	the	DET
taxlaw-2828	137	39	governmental	governmental	ADJ
taxlaw-2828	137	40	expenditure	expenditure	NOUN
taxlaw-2828	137	41	of	of	ADP
taxlaw-2828	137	42	a	a	DET
taxlaw-2828	137	43	general	general	ADJ
taxlaw-2828	137	44	tax	tax	NOUN
taxlaw-2828	137	45	revenues	revenue	NOUN
taxlaw-2828	137	46	in	in	ADP
taxlaw-2828	137	47	a	a	DET
taxlaw-2828	137	48	manner	manner	NOUN
taxlaw-2828	137	49	alleged	allege	VERB
taxlaw-2828	137	50	to	to	PART
taxlaw-2828	137	51	violate	violate	VERB
taxlaw-2828	137	52	a	a	DET
taxlaw-2828	137	53	constitutional	constitutional	ADJ
taxlaw-2828	137	54	provision	provision	NOUN
taxlaw-2828	137	55	,	,	PUNCT
taxlaw-2828	137	56	specifically	specifically	ADV
taxlaw-2828	137	57	limiting	limit	VERB
taxlaw-2828	137	58	the	the	DET
taxlaw-2828	137	59	taxing	tax	VERB
taxlaw-2828	137	60	and	and	CCONJ
taxlaw-2828	137	61	spending	spending	NOUN
taxlaw-2828	137	62	power	power	NOUN
taxlaw-2828	137	63	”	"	PUNCT
taxlaw-2828	137	64	;	;	PUNCT
taxlaw-2828	137	65	or	or	CCONJ
taxlaw-2828	137	66	(	(	PUNCT
taxlaw-2828	137	67	2	2	NUM
taxlaw-2828	137	68	)	)	PUNCT
taxlaw-2828	137	69	“	"	PUNCT
taxlaw-2828	137	70	flast	flast	NOUN
taxlaw-2828	137	71	should	should	AUX
taxlaw-2828	137	72	be	be	AUX
taxlaw-2828	137	73	repudiated	repudiate	VERB
taxlaw-2828	137	74	.	.	PUNCT
taxlaw-2828	137	75	”	"	PUNCT
taxlaw-2828	138	1	43	43	NUM
taxlaw-2828	138	2	justice	justice	NOUN
taxlaw-2828	138	3	scalia	scalia	PROPN
taxlaw-2828	138	4	argues	argue	VERB
taxlaw-2828	138	5	that	that	SCONJ
taxlaw-2828	138	6	flast	flast	NOUN
taxlaw-2828	138	7	should	should	AUX
taxlaw-2828	138	8	be	be	AUX
taxlaw-2828	138	9	repudiated	repudiate	VERB
taxlaw-2828	138	10	because	because	SCONJ
taxlaw-2828	138	11	both	both	PRON
taxlaw-2828	138	12	the	the	DET
taxlaw-2828	138	13	‘	'	PUNCT
taxlaw-2828	138	14	wallet	wallet	NOUN
taxlaw-2828	138	15	injury	injury	NOUN
taxlaw-2828	138	16	’	'	PUNCT
taxlaw-2828	138	17	and	and	CCONJ
taxlaw-2828	138	18	‘	'	PUNCT
taxlaw-2828	138	19	psychic	psychic	ADJ
taxlaw-2828	138	20	injury	injury	NOUN
taxlaw-2828	138	21	’	'	PUNCT
taxlaw-2828	138	22	theories	theory	NOUN
taxlaw-2828	138	23	do	do	AUX
taxlaw-2828	138	24	not	not	PART
taxlaw-2828	138	25	work	work	VERB
taxlaw-2828	138	26	.	.	PUNCT
taxlaw-2828	139	1	sufficiently	sufficiently	ADV
taxlaw-2828	139	2	alleging	allege	VERB
taxlaw-2828	139	3	a	a	DET
taxlaw-2828	139	4	‘	'	PUNCT
taxlaw-2828	139	5	wallet	wallet	NOUN
taxlaw-2828	139	6	injury	injury	NOUN
taxlaw-2828	139	7	’	'	PUNCT
taxlaw-2828	139	8	is	be	AUX
taxlaw-2828	139	9	infeasible	infeasible	ADJ
taxlaw-2828	139	10	because	because	SCONJ
taxlaw-2828	139	11	it	it	PRON
taxlaw-2828	139	12	would	would	AUX
taxlaw-2828	139	13	require	require	VERB
taxlaw-2828	139	14	satisfying	satisfy	VERB
taxlaw-2828	139	15	the	the	DET
taxlaw-2828	139	16	traceability	traceability	NOUN
taxlaw-2828	139	17	and	and	CCONJ
taxlaw-2828	139	18	redressability	redressability	NOUN
taxlaw-2828	139	19	prongs	prong	NOUN
taxlaw-2828	139	20	of	of	ADP
taxlaw-2828	139	21	the	the	DET
taxlaw-2828	139	22	standing	stand	VERB
taxlaw-2828	139	23	analysis	analysis	NOUN
taxlaw-2828	139	24	by	by	ADP
taxlaw-2828	139	25	showing	show	VERB
taxlaw-2828	139	26	that	that	SCONJ
taxlaw-2828	139	27	the	the	DET
taxlaw-2828	139	28	plaintiff	plaintiff	NOUN
taxlaw-2828	139	29	’s	’s	PART
taxlaw-2828	139	30	tax	tax	NOUN
taxlaw-2828	139	31	bill	bill	NOUN
taxlaw-2828	139	32	would	would	AUX
taxlaw-2828	139	33	have	have	AUX
taxlaw-2828	139	34	been	be	AUX
taxlaw-2828	139	35	lower	low	ADJ
taxlaw-2828	139	36	had	have	VERB
taxlaw-2828	139	37	the	the	DET
taxlaw-2828	139	38	allegedly	allegedly	ADV
taxlaw-2828	139	39	forbidden	forbid	VERB
taxlaw-2828	139	40	expenditure	expenditure	NOUN
taxlaw-2828	139	41	not	not	PART
taxlaw-2828	139	42	been	be	AUX
taxlaw-2828	139	43	made	make	VERB
taxlaw-2828	139	44	and	and	CCONJ
taxlaw-2828	139	45	that	that	SCONJ
taxlaw-2828	139	46	the	the	DET
taxlaw-2828	139	47	government	government	NOUN
taxlaw-2828	139	48	will	will	AUX
taxlaw-2828	139	49	,	,	PUNCT
taxlaw-2828	139	50	“	"	PUNCT
taxlaw-2828	139	51	in	in	ADP
taxlaw-2828	139	52	response	response	NOUN
taxlaw-2828	139	53	to	to	ADP
taxlaw-2828	139	54	an	an	DET
taxlaw-2828	139	55	adverse	adverse	ADJ
taxlaw-2828	139	56	court	court	NOUN
taxlaw-2828	139	57	decision	decision	NOUN
taxlaw-2828	139	58	,	,	PUNCT
taxlaw-2828	139	59	lower	low	ADJ
taxlaw-2828	139	60	taxes	taxis	NOUN
taxlaw-2828	139	61	rather	rather	ADV
taxlaw-2828	139	62	than	than	ADP
taxlaw-2828	139	63	spend	spend	VERB
taxlaw-2828	139	64	the	the	DET
taxlaw-2828	139	65	funds	fund	NOUN
taxlaw-2828	139	66	in	in	ADP
taxlaw-2828	139	67	some	some	DET
taxlaw-2828	139	68	other	other	ADJ
taxlaw-2828	139	69	manner	manner	NOUN
taxlaw-2828	139	70	.	.	PUNCT
taxlaw-2828	139	71	”	"	PUNCT
taxlaw-2828	140	1	44	44	NUM
taxlaw-2828	140	2	on	on	ADP
taxlaw-2828	140	3	the	the	DET
taxlaw-2828	140	4	psychic	psychic	ADJ
taxlaw-2828	140	5	injury	injury	NOUN
taxlaw-2828	140	6	,	,	PUNCT
taxlaw-2828	140	7	such	such	DET
taxlaw-2828	140	8	a	a	DET
taxlaw-2828	140	9	theory	theory	NOUN
taxlaw-2828	140	10	does	do	AUX
taxlaw-2828	140	11	not	not	PART
taxlaw-2828	140	12	work	work	VERB
taxlaw-2828	140	13	because	because	SCONJ
taxlaw-2828	140	14	a	a	DET
taxlaw-2828	140	15	“	"	PUNCT
taxlaw-2828	140	16	taxpayer	taxpayer	NOUN
taxlaw-2828	140	17	’s	’s	PART
taxlaw-2828	140	18	purely	purely	ADV
taxlaw-2828	140	19	psychological	psychological	ADJ
taxlaw-2828	140	20	displeasure	displeasure	NOUN
taxlaw-2828	140	21	that	that	SCONJ
taxlaw-2828	140	22	his	his	PRON
taxlaw-2828	140	23	funds	fund	NOUN
taxlaw-2828	140	24	are	be	AUX
taxlaw-2828	140	25	being	be	AUX
taxlaw-2828	140	26	spent	spend	VERB
taxlaw-2828	140	27	in	in	ADP
taxlaw-2828	140	28	an	an	DET
taxlaw-2828	140	29	allegedly	allegedly	ADV
taxlaw-2828	140	30	unlawful	unlawful	ADJ
taxlaw-2828	140	31	manner	manner	NOUN
taxlaw-2828	140	32	”	"	PUNCT
taxlaw-2828	140	33	can	can	AUX
taxlaw-2828	140	34	not	not	PART
taxlaw-2828	140	35	ever	ever	ADV
taxlaw-2828	140	36	be	be	AUX
taxlaw-2828	140	37	“	"	PUNCT
taxlaw-2828	140	38	sufficiently	sufficiently	ADV
taxlaw-2828	140	39	concrete	concrete	ADJ
taxlaw-2828	140	40	and	and	CCONJ
taxlaw-2828	140	41	particularized	particularize	VERB
taxlaw-2828	140	42	to	to	PART
taxlaw-2828	140	43	support	support	VERB
taxlaw-2828	140	44	article	article	PROPN
taxlaw-2828	140	45	iii	iii	NUM
taxlaw-2828	140	46	standing	standing	PROPN
taxlaw-2828	140	47	.	.	PUNCT
taxlaw-2828	140	48	”	"	PUNCT
taxlaw-2828	141	1	45	45	NUM
taxlaw-2828	141	2	this	this	PRON
taxlaw-2828	141	3	is	be	AUX
taxlaw-2828	141	4	the	the	DET
taxlaw-2828	141	5	case	case	NOUN
taxlaw-2828	141	6	because	because	SCONJ
taxlaw-2828	141	7	taxpayers	taxpayer	NOUN
taxlaw-2828	141	8	seeking	seek	VERB
taxlaw-2828	141	9	relief	relief	NOUN
taxlaw-2828	141	10	that	that	PRON
taxlaw-2828	141	11	is	be	AUX
taxlaw-2828	141	12	not	not	PART
taxlaw-2828	141	13	concrete	concrete	ADJ
taxlaw-2828	141	14	and	and	CCONJ
taxlaw-2828	141	15	particularized	particularize	VERB
taxlaw-2828	141	16	by	by	ADP
taxlaw-2828	141	17	alleging	allege	VERB
taxlaw-2828	141	18	only	only	ADV
taxlaw-2828	141	19	general	general	ADJ
taxlaw-2828	141	20	grievances	grievance	NOUN
taxlaw-2828	141	21	can	can	AUX
taxlaw-2828	141	22	only	only	ADV
taxlaw-2828	141	23	expect	expect	VERB
taxlaw-2828	141	24	relief	relief	NOUN
taxlaw-2828	141	25	that	that	SCONJ
taxlaw-2828	141	26	“	"	PUNCT
taxlaw-2828	141	27	no	no	PRON
taxlaw-2828	141	28	more	more	ADV
taxlaw-2828	141	29	directly	directly	ADV
taxlaw-2828	141	30	and	and	CCONJ
taxlaw-2828	141	31	tangibly	tangibly	ADV
taxlaw-2828	141	32	benefits	benefit	VERB
taxlaw-2828	141	33	him	he	PRON
taxlaw-2828	141	34	than	than	SCONJ
taxlaw-2828	141	35	it	it	PRON
taxlaw-2828	141	36	does	do	VERB
taxlaw-2828	141	37	the	the	DET
taxlaw-2828	141	38	public	public	NOUN
taxlaw-2828	141	39	at	at	ADP
taxlaw-2828	141	40	large	large	ADJ
taxlaw-2828	141	41	.	.	PUNCT
taxlaw-2828	141	42	”	"	PUNCT
taxlaw-2828	142	1	46	46	NUM
taxlaw-2828	142	2	these	these	DET
taxlaw-2828	142	3	grievances	grievance	NOUN
taxlaw-2828	142	4	,	,	PUNCT
taxlaw-2828	142	5	he	he	PRON
taxlaw-2828	142	6	argues	argue	VERB
taxlaw-2828	142	7	,	,	PUNCT
taxlaw-2828	142	8	have	have	VERB
taxlaw-2828	142	9	their	their	PRON
taxlaw-2828	142	10	remedy	remedy	NOUN
taxlaw-2828	142	11	in	in	ADP
taxlaw-2828	142	12	the	the	DET
taxlaw-2828	142	13	political	political	ADJ
taxlaw-2828	142	14	process	process	NOUN
taxlaw-2828	142	15	,	,	PUNCT
taxlaw-2828	142	16	not	not	PART
taxlaw-2828	142	17	through	through	ADP
taxlaw-2828	142	18	the	the	DET
taxlaw-2828	142	19	courts	court	NOUN
taxlaw-2828	142	20	.	.	PUNCT
taxlaw-2828	143	1	in	in	ADP
taxlaw-2828	143	2	his	his	PRON
taxlaw-2828	143	3	dissent	dissent	NOUN
taxlaw-2828	143	4	,	,	PUNCT
taxlaw-2828	143	5	justice	justice	PROPN
taxlaw-2828	143	6	souter	souter	PROPN
taxlaw-2828	143	7	echoed	echoed	PROPN
taxlaw-2828	143	8	justice	justice	PROPN
taxlaw-2828	143	9	scalia	scalia	PROPN
taxlaw-2828	143	10	’s	’s	PART
taxlaw-2828	143	11	argument	argument	NOUN
taxlaw-2828	143	12	that	that	SCONJ
taxlaw-2828	143	13	there	there	PRON
taxlaw-2828	143	14	was	be	VERB
taxlaw-2828	143	15	no	no	DET
taxlaw-2828	143	16	principled	principled	ADJ
taxlaw-2828	143	17	reason	reason	NOUN
taxlaw-2828	143	18	not	not	PART
taxlaw-2828	143	19	to	to	PART
taxlaw-2828	143	20	extend	extend	VERB
taxlaw-2828	143	21	the	the	DET
taxlaw-2828	143	22	flast	flast	ADJ
taxlaw-2828	143	23	decision	decision	NOUN
taxlaw-2828	143	24	,	,	PUNCT
taxlaw-2828	143	25	if	if	SCONJ
taxlaw-2828	143	26	it	it	PRON
taxlaw-2828	143	27	is	be	AUX
taxlaw-2828	143	28	good	good	ADJ
taxlaw-2828	143	29	law	law	NOUN
taxlaw-2828	143	30	,	,	PUNCT
taxlaw-2828	143	31	to	to	ADP
taxlaw-2828	143	32	executive	executive	ADJ
taxlaw-2828	143	33	branch	branch	NOUN
taxlaw-2828	143	34	expenditures	expenditure	NOUN
taxlaw-2828	143	35	.	.	PUNCT
taxlaw-2828	144	1	as	as	SCONJ
taxlaw-2828	144	2	the	the	DET
taxlaw-2828	144	3	establishment	establishment	NOUN
taxlaw-2828	144	4	clause	clause	NOUN
taxlaw-2828	144	5	applies	apply	VERB
taxlaw-2828	144	6	just	just	ADV
taxlaw-2828	144	7	as	as	ADV
taxlaw-2828	144	8	equally	equally	ADV
taxlaw-2828	144	9	to	to	ADP
taxlaw-2828	144	10	executive	executive	ADJ
taxlaw-2828	144	11	branch	branch	NOUN
taxlaw-2828	144	12	expenditures	expenditure	NOUN
taxlaw-2828	144	13	as	as	SCONJ
taxlaw-2828	144	14	it	it	PRON
taxlaw-2828	144	15	does	do	VERB
taxlaw-2828	144	16	to	to	ADP
taxlaw-2828	144	17	legislative	legislative	ADJ
taxlaw-2828	144	18	exercises	exercise	NOUN
taxlaw-2828	144	19	of	of	ADP
taxlaw-2828	144	20	the	the	DET
taxlaw-2828	144	21	taxing	tax	VERB
taxlaw-2828	144	22	and	and	CCONJ
taxlaw-2828	144	23	spending	spending	NOUN
taxlaw-2828	144	24	power	power	NOUN
taxlaw-2828	144	25	,	,	PUNCT
taxlaw-2828	144	26	to	to	PART
taxlaw-2828	144	27	permit	permit	VERB
taxlaw-2828	144	28	executive	executive	ADJ
taxlaw-2828	144	29	branch	branch	NOUN
taxlaw-2828	144	30	use	use	NOUN
taxlaw-2828	144	31	of	of	ADP
taxlaw-2828	144	32	appropriated	appropriate	VERB
taxlaw-2828	144	33	funds	fund	NOUN
taxlaw-2828	144	34	to	to	PART
taxlaw-2828	144	35	accomplish	accomplish	VERB
taxlaw-2828	144	36	an	an	DET
taxlaw-2828	144	37	unconstitutional	unconstitutional	ADJ
taxlaw-2828	144	38	end	end	NOUN
taxlaw-2828	144	39	would	would	AUX
taxlaw-2828	144	40	mean	mean	VERB
taxlaw-2828	144	41	that	that	SCONJ
taxlaw-2828	144	42	“	"	PUNCT
taxlaw-2828	144	43	establishment	establishment	NOUN
taxlaw-2828	144	44	clause	clause	NOUN
taxlaw-2828	144	45	protection	protection	NOUN
taxlaw-2828	144	46	would	would	AUX
taxlaw-2828	144	47	melt	melt	VERB
taxlaw-2828	144	48	away	away	ADV
taxlaw-2828	144	49	.	.	PUNCT
taxlaw-2828	144	50	”	"	PUNCT
taxlaw-2828	145	1	47	47	NUM
taxlaw-2828	145	2	where	where	SCONJ
taxlaw-2828	145	3	justice	justice	NOUN
taxlaw-2828	145	4	souter	souter	PROPN
taxlaw-2828	145	5	and	and	CCONJ
taxlaw-2828	145	6	justice	justice	PROPN
taxlaw-2828	145	7	scalia	scalia	PROPN
taxlaw-2828	145	8	differ	differ	VERB
taxlaw-2828	145	9	is	be	AUX
taxlaw-2828	145	10	on	on	ADP
taxlaw-2828	145	11	the	the	DET
taxlaw-2828	145	12	issue	issue	NOUN
taxlaw-2828	145	13	of	of	ADP
taxlaw-2828	145	14	whether	whether	SCONJ
taxlaw-2828	145	15	flast	flast	NOUN
taxlaw-2828	145	16	should	should	AUX
taxlaw-2828	145	17	be	be	AUX
taxlaw-2828	145	18	abandoned	abandon	VERB
taxlaw-2828	145	19	or	or	CCONJ
taxlaw-2828	145	20	maintained	maintain	VERB
taxlaw-2828	145	21	.	.	PUNCT
taxlaw-2828	146	1	justice	justice	PROPN
taxlaw-2828	146	2	souter	souter	PROPN
taxlaw-2828	146	3	argued	argue	VERB
taxlaw-2828	146	4	that	that	SCONJ
taxlaw-2828	146	5	to	to	PART
taxlaw-2828	146	6	deny	deny	VERB
taxlaw-2828	146	7	standing	stand	VERB
taxlaw-2828	146	8	because	because	SCONJ
taxlaw-2828	146	9	of	of	ADP
taxlaw-2828	146	10	the	the	DET
taxlaw-2828	146	11	vagueness	vagueness	NOUN
taxlaw-2828	146	12	of	of	ADP
taxlaw-2828	146	13	the	the	DET
taxlaw-2828	146	14	plaintiff	plaintiff	NOUN
taxlaw-2828	146	15	’s	’s	PART
taxlaw-2828	146	16	injury	injury	NOUN
taxlaw-2828	146	17	in	in	ADP
taxlaw-2828	146	18	these	these	DET
taxlaw-2828	146	19	cases	case	NOUN
taxlaw-2828	146	20	would	would	AUX
taxlaw-2828	146	21	repudiate	repudiate	VERB
taxlaw-2828	146	22	prior	prior	ADJ
taxlaw-2828	146	23	case	case	NOUN
taxlaw-2828	146	24	law	law	NOUN
taxlaw-2828	146	25	which	which	PRON
taxlaw-2828	146	26	held	hold	VERB
taxlaw-2828	146	27	,	,	PUNCT
taxlaw-2828	146	28	for	for	ADP
taxlaw-2828	146	29	example	example	NOUN
taxlaw-2828	146	30	,	,	PUNCT
taxlaw-2828	146	31	that	that	SCONJ
taxlaw-2828	146	32	“	"	PUNCT
taxlaw-2828	146	33	being	be	AUX
taxlaw-2828	146	34	forced	force	VERB
taxlaw-2828	146	35	to	to	PART
taxlaw-2828	146	36	compete	compete	VERB
taxlaw-2828	146	37	on	on	ADP
taxlaw-2828	146	38	an	an	DET
taxlaw-2828	146	39	uneven	uneven	ADJ
taxlaw-2828	146	40	playing	playing	NOUN
taxlaw-2828	146	41	field	field	NOUN
taxlaw-2828	146	42	based	base	VERB
taxlaw-2828	146	43	on	on	ADP
taxlaw-2828	146	44	race	race	NOUN
taxlaw-2828	146	45	(	(	PUNCT
taxlaw-2828	146	46	without	without	ADP
taxlaw-2828	146	47	showing	show	VERB
taxlaw-2828	146	48	that	that	SCONJ
taxlaw-2828	146	49	an	an	DET
taxlaw-2828	146	50	economic	economic	ADJ
taxlaw-2828	146	51	loss	loss	NOUN
taxlaw-2828	146	52	resulted	result	VERB
taxlaw-2828	146	53	)	)	PUNCT
taxlaw-2828	146	54	”	"	PUNCT
taxlaw-2828	146	55	or	or	CCONJ
taxlaw-2828	146	56	“	"	PUNCT
taxlaw-2828	146	57	living	live	VERB
taxlaw-2828	146	58	in	in	ADP
taxlaw-2828	146	59	a	a	DET
taxlaw-2828	146	60	racially	racially	ADV
taxlaw-2828	146	61	gerrymandered	gerrymandered	ADJ
taxlaw-2828	146	62	electoral	electoral	ADJ
taxlaw-2828	146	63	district	district	NOUN
taxlaw-2828	146	64	”	"	PUNCT
taxlaw-2828	146	65	was	be	AUX
taxlaw-2828	146	66	sufficient	sufficient	ADJ
taxlaw-2828	146	67	for	for	ADP
taxlaw-2828	146	68	standing	standing	NOUN
taxlaw-2828	146	69	,	,	PUNCT
taxlaw-2828	146	70	even	even	ADV
taxlaw-2828	146	71	though	though	SCONJ
taxlaw-2828	146	72	these	these	DET
taxlaw-2828	146	73	injuries	injury	NOUN
taxlaw-2828	146	74	were	be	AUX
taxlaw-2828	146	75	no	no	PRON
taxlaw-2828	146	76	more	more	ADV
taxlaw-2828	146	77	concrete	concrete	ADJ
taxlaw-2828	146	78	than	than	ADP
taxlaw-2828	146	79	seeing	see	VERB
taxlaw-2828	146	80	one	one	NUM
taxlaw-2828	146	81	’s	’s	PART
taxlaw-2828	146	82	tax	tax	NOUN
taxlaw-2828	146	83	dollars	dollar	NOUN
taxlaw-2828	146	84	spent	spend	VERB
taxlaw-2828	146	85	on	on	ADP
taxlaw-2828	146	86	religion	religion	NOUN
taxlaw-2828	146	87	.	.	PUNCT
taxlaw-2828	147	1	48	48	NUM
taxlaw-2828	147	2	to	to	PART
taxlaw-2828	147	3	deny	deny	VERB
taxlaw-2828	147	4	standing	stand	VERB
taxlaw-2828	147	5	in	in	ADP
taxlaw-2828	147	6	these	these	DET
taxlaw-2828	147	7	cases	case	NOUN
taxlaw-2828	147	8	,	,	PUNCT
taxlaw-2828	147	9	he	he	PRON
taxlaw-2828	147	10	implies	imply	VERB
taxlaw-2828	147	11	,	,	PUNCT
taxlaw-2828	147	12	is	be	AUX
taxlaw-2828	147	13	to	to	PART
taxlaw-2828	147	14	fail	fail	VERB
taxlaw-2828	147	15	to	to	PART
taxlaw-2828	147	16	grasp	grasp	VERB
taxlaw-2828	147	17	the	the	DET
taxlaw-2828	147	18	subtleties	subtlety	NOUN
taxlaw-2828	147	19	of	of	ADP
taxlaw-2828	147	20	intangible	intangible	ADJ
taxlaw-2828	147	21	harms	harm	NOUN
taxlaw-2828	147	22	and	and	CCONJ
taxlaw-2828	147	23	is	be	AUX
taxlaw-2828	147	24	to	to	PART
taxlaw-2828	147	25	repudiate	repudiate	VERB
taxlaw-2828	147	26	the	the	DET
taxlaw-2828	147	27	sensible	sensible	ADJ
taxlaw-2828	147	28	conclusion	conclusion	NOUN
taxlaw-2828	147	29	the	the	DET
taxlaw-2828	147	30	41	41	NUM
taxlaw-2828	147	31	i	i	PRON
taxlaw-2828	147	32	d.	d.	PROPN
taxlaw-2828	147	33	at	at	ADP
taxlaw-2828	147	34	617	617	NUM
taxlaw-2828	147	35	(	(	PUNCT
taxlaw-2828	147	36	kennedy	kennedy	PROPN
taxlaw-2828	147	37	,	,	PUNCT
taxlaw-2828	147	38	j.	j.	PROPN
taxlaw-2828	147	39	,	,	PUNCT
taxlaw-2828	147	40	concurring	concur	VERB
taxlaw-2828	147	41	)	)	PUNCT
taxlaw-2828	147	42	.	.	PUNCT
taxlaw-2828	148	1	42	42	NUM
taxlaw-2828	149	1	i	i	PRON
taxlaw-2828	149	2	d.	d.	NOUN
taxlaw-2828	149	3	at	at	ADP
taxlaw-2828	149	4	618	618	NUM
taxlaw-2828	149	5	.	.	PUNCT
taxlaw-2828	150	1	43	43	NUM
taxlaw-2828	151	1	i	i	PRON
taxlaw-2828	151	2	d.	d.	VERB
taxlaw-2828	151	3	at	at	ADP
taxlaw-2828	151	4	618	618	NUM
taxlaw-2828	151	5	(	(	PUNCT
taxlaw-2828	151	6	scalia	scalia	PROPN
taxlaw-2828	151	7	,	,	PUNCT
taxlaw-2828	151	8	j.	j.	PROPN
taxlaw-2828	151	9	,	,	PUNCT
taxlaw-2828	151	10	concurring	concur	VERB
taxlaw-2828	151	11	)	)	PUNCT
taxlaw-2828	151	12	.	.	PUNCT
taxlaw-2828	152	1	44	44	NUM
taxlaw-2828	153	1	i	i	PRON
taxlaw-2828	153	2	d.	d.	PROPN
taxlaw-2828	153	3	at	at	ADP
taxlaw-2828	153	4	619	619	NUM
taxlaw-2828	153	5	.	.	PUNCT
taxlaw-2828	154	1	45	45	NUM
taxlaw-2828	154	2	i	i	PROPN
taxlaw-2828	154	3	d.	d.	PROPN
taxlaw-2828	154	4	at	at	ADP
taxlaw-2828	154	5	633	633	NUM
taxlaw-2828	154	6	.	.	PUNCT
taxlaw-2828	155	1	46	46	NUM
taxlaw-2828	156	1	i	i	PRON
taxlaw-2828	156	2	d.	d.	PROPN
taxlaw-2828	156	3	at	at	ADP
taxlaw-2828	156	4	634	634	NUM
taxlaw-2828	156	5	.	.	PUNCT
taxlaw-2828	157	1	47	47	NUM
taxlaw-2828	158	1	i	i	PRON
taxlaw-2828	158	2	d.	d.	VERB
taxlaw-2828	158	3	at	at	ADP
taxlaw-2828	158	4	640	640	NUM
taxlaw-2828	158	5	(	(	PUNCT
taxlaw-2828	158	6	souter	souter	NOUN
taxlaw-2828	158	7	,	,	PUNCT
taxlaw-2828	158	8	j.	j.	PROPN
taxlaw-2828	158	9	,	,	PUNCT
taxlaw-2828	158	10	dissenting	dissent	VERB
taxlaw-2828	158	11	)	)	PUNCT
taxlaw-2828	158	12	.	.	PUNCT
taxlaw-2828	159	1	48	48	NUM
taxlaw-2828	160	1	i	i	PRON
taxlaw-2828	160	2	d.	d.	PROPN
taxlaw-2828	160	3	at	at	ADP
taxlaw-2828	160	4	642	642	NUM
taxlaw-2828	160	5	.	.	PUNCT
taxlaw-2828	161	1	126	126	NUM
taxlaw-2828	161	2	columbia	columbia	PROPN
taxlaw-2828	161	3	journal	journal	PROPN
taxlaw-2828	161	4	of	of	ADP
taxlaw-2828	161	5	tax	tax	NOUN
taxlaw-2828	161	6	law	law	NOUN
taxlaw-2828	161	7	[	[	X
taxlaw-2828	161	8	vol.6:118	vol.6:118	X
taxlaw-2828	161	9	court	court	NOUN
taxlaw-2828	161	10	drew	draw	VERB
taxlaw-2828	161	11	in	in	ADP
taxlaw-2828	161	12	flast	flast	NOUN
taxlaw-2828	161	13	:	:	PUNCT
taxlaw-2828	161	14	“	"	PUNCT
taxlaw-2828	161	15	[	[	X
taxlaw-2828	161	16	w]hen	w]hen	ADV
taxlaw-2828	161	17	the	the	DET
taxlaw-2828	161	18	government	government	NOUN
taxlaw-2828	161	19	spends	spend	VERB
taxlaw-2828	161	20	money	money	NOUN
taxlaw-2828	161	21	for	for	ADP
taxlaw-2828	161	22	religious	religious	ADJ
taxlaw-2828	161	23	purposes	purpose	NOUN
taxlaw-2828	161	24	a	a	DET
taxlaw-2828	161	25	taxpayer	taxpayer	NOUN
taxlaw-2828	161	26	’s	’s	PART
taxlaw-2828	161	27	injury	injury	NOUN
taxlaw-2828	161	28	is	be	AUX
taxlaw-2828	161	29	serious	serious	ADJ
taxlaw-2828	161	30	enough	enough	ADV
taxlaw-2828	161	31	to	to	PART
taxlaw-2828	161	32	be	be	AUX
taxlaw-2828	161	33	‘	'	PUNCT
taxlaw-2828	161	34	judicially	judicially	ADV
taxlaw-2828	161	35	cognizable	cognizable	ADJ
taxlaw-2828	161	36	.	.	PUNCT
taxlaw-2828	161	37	’	'	PUNCT
taxlaw-2828	161	38	”	"	PUNCT
taxlaw-2828	162	1	49	49	NUM
taxlaw-2828	162	2	the	the	DET
taxlaw-2828	162	3	most	most	ADV
taxlaw-2828	162	4	recent	recent	ADJ
taxlaw-2828	162	5	ruling	ruling	NOUN
taxlaw-2828	162	6	on	on	ADP
taxlaw-2828	162	7	the	the	DET
taxlaw-2828	162	8	matter	matter	NOUN
taxlaw-2828	162	9	came	come	VERB
taxlaw-2828	162	10	in	in	ADP
taxlaw-2828	162	11	arizona	arizona	PROPN
taxlaw-2828	162	12	school	school	NOUN
taxlaw-2828	162	13	tuition	tuition	NOUN
taxlaw-2828	162	14	organization	organization	PROPN
taxlaw-2828	162	15	v.	v.	ADP
taxlaw-2828	162	16	winn	winn	PROPN
taxlaw-2828	162	17	,	,	PUNCT
taxlaw-2828	162	18	50	50	NUM
taxlaw-2828	162	19	where	where	SCONJ
taxlaw-2828	162	20	the	the	DET
taxlaw-2828	162	21	court	court	NOUN
taxlaw-2828	162	22	held	hold	VERB
taxlaw-2828	162	23	that	that	SCONJ
taxlaw-2828	162	24	taxpayers	taxpayer	NOUN
taxlaw-2828	162	25	lacked	lack	VERB
taxlaw-2828	162	26	standing	stand	VERB
taxlaw-2828	162	27	to	to	PART
taxlaw-2828	162	28	challenge	challenge	VERB
taxlaw-2828	162	29	a	a	DET
taxlaw-2828	162	30	system	system	NOUN
taxlaw-2828	162	31	of	of	ADP
taxlaw-2828	162	32	tax	tax	NOUN
taxlaw-2828	162	33	credits	credit	NOUN
taxlaw-2828	162	34	for	for	ADP
taxlaw-2828	162	35	contributions	contribution	NOUN
taxlaw-2828	162	36	to	to	ADP
taxlaw-2828	162	37	school	school	NOUN
taxlaw-2828	162	38	tuition	tuition	NOUN
taxlaw-2828	162	39	organizations	organization	NOUN
taxlaw-2828	162	40	(	(	PUNCT
taxlaw-2828	162	41	stos	stos	NOUN
taxlaw-2828	162	42	)	)	PUNCT
taxlaw-2828	162	43	,	,	PUNCT
taxlaw-2828	162	44	which	which	PRON
taxlaw-2828	162	45	provide	provide	VERB
taxlaw-2828	162	46	scholarships	scholarship	NOUN
taxlaw-2828	162	47	for	for	ADP
taxlaw-2828	162	48	students	student	NOUN
taxlaw-2828	162	49	attending	attend	VERB
taxlaw-2828	162	50	private	private	ADJ
taxlaw-2828	162	51	schools	school	NOUN
taxlaw-2828	162	52	,	,	PUNCT
taxlaw-2828	162	53	many	many	ADJ
taxlaw-2828	162	54	of	of	ADP
taxlaw-2828	162	55	which	which	PRON
taxlaw-2828	162	56	are	be	AUX
taxlaw-2828	162	57	religious	religious	ADJ
taxlaw-2828	162	58	.	.	PUNCT
taxlaw-2828	163	1	51	51	NUM
taxlaw-2828	163	2	taxpayers	taxpayer	NOUN
taxlaw-2828	163	3	alleged	allege	VERB
taxlaw-2828	163	4	that	that	SCONJ
taxlaw-2828	163	5	the	the	DET
taxlaw-2828	163	6	system	system	NOUN
taxlaw-2828	163	7	of	of	ADP
taxlaw-2828	163	8	sto	sto	ADJ
taxlaw-2828	163	9	tax	tax	NOUN
taxlaw-2828	163	10	credits	credit	NOUN
taxlaw-2828	163	11	violated	violate	VERB
taxlaw-2828	163	12	the	the	DET
taxlaw-2828	163	13	establishment	establishment	NOUN
taxlaw-2828	163	14	clause	clause	NOUN
taxlaw-2828	163	15	of	of	ADP
taxlaw-2828	163	16	the	the	DET
taxlaw-2828	163	17	first	first	ADJ
taxlaw-2828	163	18	amendment	amendment	NOUN
taxlaw-2828	163	19	(	(	PUNCT
taxlaw-2828	163	20	as	as	SCONJ
taxlaw-2828	163	21	applied	apply	VERB
taxlaw-2828	163	22	to	to	ADP
taxlaw-2828	163	23	the	the	DET
taxlaw-2828	163	24	states	state	NOUN
taxlaw-2828	163	25	through	through	ADP
taxlaw-2828	163	26	the	the	DET
taxlaw-2828	163	27	fourteenth	fourteenth	ADJ
taxlaw-2828	163	28	amendment	amendment	NOUN
taxlaw-2828	163	29	)	)	PUNCT
taxlaw-2828	163	30	.	.	PUNCT
taxlaw-2828	164	1	in	in	ADP
taxlaw-2828	164	2	the	the	DET
taxlaw-2828	164	3	opinion	opinion	NOUN
taxlaw-2828	164	4	of	of	ADP
taxlaw-2828	164	5	the	the	DET
taxlaw-2828	164	6	court	court	NOUN
taxlaw-2828	164	7	,	,	PUNCT
taxlaw-2828	164	8	justice	justice	PROPN
taxlaw-2828	164	9	kennedy	kennedy	PROPN
taxlaw-2828	164	10	held	hold	VERB
taxlaw-2828	164	11	that	that	SCONJ
taxlaw-2828	164	12	the	the	DET
taxlaw-2828	164	13	taxpayers	taxpayer	NOUN
taxlaw-2828	164	14	did	do	AUX
taxlaw-2828	164	15	not	not	PART
taxlaw-2828	164	16	meet	meet	VERB
taxlaw-2828	164	17	the	the	DET
taxlaw-2828	164	18	conditions	condition	NOUN
taxlaw-2828	164	19	of	of	ADP
taxlaw-2828	164	20	the	the	DET
taxlaw-2828	164	21	flast	flast	ADJ
taxlaw-2828	164	22	exception	exception	NOUN
taxlaw-2828	164	23	permitting	permit	VERB
taxlaw-2828	164	24	standing	standing	NOUN
taxlaw-2828	164	25	.	.	PUNCT
taxlaw-2828	165	1	justice	justice	PROPN
taxlaw-2828	165	2	kennedy	kennedy	PROPN
taxlaw-2828	165	3	read	read	VERB
taxlaw-2828	165	4	flast	flast	NOUN
taxlaw-2828	165	5	to	to	PART
taxlaw-2828	165	6	demand	demand	VERB
taxlaw-2828	165	7	that	that	PRON
taxlaw-2828	165	8	money	money	NOUN
taxlaw-2828	165	9	be	be	AUX
taxlaw-2828	165	10	extracted	extract	VERB
taxlaw-2828	165	11	and	and	CCONJ
taxlaw-2828	165	12	spent	spend	VERB
taxlaw-2828	165	13	in	in	ADP
taxlaw-2828	165	14	order	order	NOUN
taxlaw-2828	165	15	for	for	SCONJ
taxlaw-2828	165	16	taxpayers	taxpayer	NOUN
taxlaw-2828	165	17	to	to	PART
taxlaw-2828	165	18	have	have	VERB
taxlaw-2828	165	19	standing	stand	VERB
taxlaw-2828	165	20	,	,	PUNCT
taxlaw-2828	165	21	and	and	CCONJ
taxlaw-2828	165	22	that	that	SCONJ
taxlaw-2828	165	23	in	in	ADP
taxlaw-2828	165	24	the	the	DET
taxlaw-2828	165	25	case	case	NOUN
taxlaw-2828	165	26	of	of	ADP
taxlaw-2828	165	27	tax	tax	NOUN
taxlaw-2828	165	28	credits	credit	NOUN
taxlaw-2828	165	29	,	,	PUNCT
taxlaw-2828	165	30	a	a	DET
taxlaw-2828	165	31	credit	credit	NOUN
taxlaw-2828	165	32	is	be	AUX
taxlaw-2828	165	33	not	not	PART
taxlaw-2828	165	34	sufficiently	sufficiently	ADV
taxlaw-2828	165	35	like	like	ADP
taxlaw-2828	165	36	extraction	extraction	NOUN
taxlaw-2828	165	37	and	and	CCONJ
taxlaw-2828	165	38	spending	spending	NOUN
taxlaw-2828	165	39	to	to	PART
taxlaw-2828	165	40	justify	justify	VERB
taxlaw-2828	165	41	use	use	NOUN
taxlaw-2828	165	42	of	of	ADP
taxlaw-2828	165	43	the	the	DET
taxlaw-2828	165	44	exception	exception	NOUN
taxlaw-2828	165	45	.	.	PUNCT
taxlaw-2828	166	1	additionally	additionally	ADV
taxlaw-2828	166	2	,	,	PUNCT
taxlaw-2828	166	3	justice	justice	PROPN
taxlaw-2828	166	4	kennedy	kennedy	PROPN
taxlaw-2828	166	5	argued	argue	VERB
taxlaw-2828	166	6	that	that	SCONJ
taxlaw-2828	166	7	tax	tax	NOUN
taxlaw-2828	166	8	credits	credit	NOUN
taxlaw-2828	166	9	do	do	AUX
taxlaw-2828	166	10	not	not	PART
taxlaw-2828	166	11	implicate	implicate	VERB
taxlaw-2828	166	12	individual	individual	ADJ
taxlaw-2828	166	13	taxpayers	taxpayer	NOUN
taxlaw-2828	166	14	in	in	ADP
taxlaw-2828	166	15	sectarian	sectarian	ADJ
taxlaw-2828	166	16	activities	activity	NOUN
taxlaw-2828	166	17	.	.	PUNCT
taxlaw-2828	167	1	unlike	unlike	ADP
taxlaw-2828	167	2	flast	flast	NOUN
taxlaw-2828	167	3	(	(	PUNCT
taxlaw-2828	167	4	where	where	SCONJ
taxlaw-2828	167	5	a	a	DET
taxlaw-2828	167	6	dissenting	dissent	VERB
taxlaw-2828	167	7	taxpayer	taxpayer	NOUN
taxlaw-2828	167	8	knows	know	VERB
taxlaw-2828	167	9	that	that	SCONJ
taxlaw-2828	167	10	his	his	PRON
taxlaw-2828	167	11	or	or	CCONJ
taxlaw-2828	167	12	her	her	PRON
taxlaw-2828	167	13	money	money	NOUN
taxlaw-2828	167	14	is	be	AUX
taxlaw-2828	167	15	being	be	AUX
taxlaw-2828	167	16	extracted	extract	VERB
taxlaw-2828	167	17	and	and	CCONJ
taxlaw-2828	167	18	spent	spend	VERB
taxlaw-2828	167	19	to	to	PART
taxlaw-2828	167	20	contribute	contribute	VERB
taxlaw-2828	167	21	to	to	ADP
taxlaw-2828	167	22	an	an	DET
taxlaw-2828	167	23	establishment	establishment	NOUN
taxlaw-2828	167	24	in	in	ADP
taxlaw-2828	167	25	violation	violation	NOUN
taxlaw-2828	167	26	of	of	ADP
taxlaw-2828	167	27	his	his	PRON
taxlaw-2828	167	28	or	or	CCONJ
taxlaw-2828	167	29	her	her	PRON
taxlaw-2828	167	30	conscience	conscience	NOUN
taxlaw-2828	167	31	)	)	PUNCT
taxlaw-2828	167	32	a	a	DET
taxlaw-2828	167	33	tax	tax	NOUN
taxlaw-2828	167	34	credit	credit	NOUN
taxlaw-2828	167	35	does	do	AUX
taxlaw-2828	167	36	not	not	PART
taxlaw-2828	167	37	extract	extract	VERB
taxlaw-2828	167	38	and	and	CCONJ
taxlaw-2828	167	39	spend	spend	VERB
taxlaw-2828	167	40	a	a	DET
taxlaw-2828	167	41	conscientious	conscientious	ADJ
taxlaw-2828	167	42	dissenter	dissenter	NOUN
taxlaw-2828	167	43	’s	’s	PART
taxlaw-2828	167	44	funds	fund	NOUN
taxlaw-2828	167	45	in	in	ADP
taxlaw-2828	167	46	violation	violation	NOUN
taxlaw-2828	167	47	of	of	ADP
taxlaw-2828	167	48	the	the	DET
taxlaw-2828	167	49	establishment	establishment	NOUN
taxlaw-2828	167	50	clause	clause	NOUN
taxlaw-2828	167	51	or	or	CCONJ
taxlaw-2828	167	52	force	force	VERB
taxlaw-2828	167	53	a	a	DET
taxlaw-2828	167	54	taxpayer	taxpayer	NOUN
taxlaw-2828	167	55	to	to	PART
taxlaw-2828	167	56	give	give	VERB
taxlaw-2828	167	57	up	up	ADP
taxlaw-2828	167	58	even	even	ADV
taxlaw-2828	167	59	three	three	NUM
taxlaw-2828	167	60	pence	penny	NOUN
taxlaw-2828	167	61	of	of	ADP
taxlaw-2828	167	62	his	his	PRON
taxlaw-2828	167	63	property	property	NOUN
taxlaw-2828	167	64	for	for	ADP
taxlaw-2828	167	65	such	such	DET
taxlaw-2828	167	66	a	a	DET
taxlaw-2828	167	67	project	project	NOUN
taxlaw-2828	167	68	.	.	PUNCT
taxlaw-2828	168	1	in	in	ADP
taxlaw-2828	168	2	the	the	DET
taxlaw-2828	168	3	case	case	NOUN
taxlaw-2828	168	4	of	of	ADP
taxlaw-2828	168	5	tax	tax	NOUN
taxlaw-2828	168	6	credits	credit	NOUN
taxlaw-2828	168	7	,	,	PUNCT
taxlaw-2828	168	8	the	the	DET
taxlaw-2828	168	9	taxpayer	taxpayer	NOUN
taxlaw-2828	168	10	lacks	lack	VERB
taxlaw-2828	168	11	a	a	DET
taxlaw-2828	168	12	sufficient	sufficient	ADJ
taxlaw-2828	168	13	connection	connection	NOUN
taxlaw-2828	168	14	between	between	ADP
taxlaw-2828	168	15	his	his	PRON
taxlaw-2828	168	16	or	or	CCONJ
taxlaw-2828	168	17	her	her	PRON
taxlaw-2828	168	18	status	status	NOUN
taxlaw-2828	168	19	as	as	ADP
taxlaw-2828	168	20	a	a	DET
taxlaw-2828	168	21	taxpayer	taxpayer	NOUN
taxlaw-2828	168	22	and	and	CCONJ
taxlaw-2828	168	23	the	the	DET
taxlaw-2828	168	24	injury	injury	NOUN
taxlaw-2828	168	25	because	because	SCONJ
taxlaw-2828	168	26	the	the	DET
taxlaw-2828	168	27	causal	causal	ADJ
taxlaw-2828	168	28	connection	connection	NOUN
taxlaw-2828	168	29	between	between	ADP
taxlaw-2828	168	30	the	the	DET
taxlaw-2828	168	31	dissenting	dissent	VERB
taxlaw-2828	168	32	taxpayer	taxpayer	NOUN
taxlaw-2828	168	33	and	and	CCONJ
taxlaw-2828	168	34	the	the	DET
taxlaw-2828	168	35	alleged	allege	VERB
taxlaw-2828	168	36	establishment	establishment	NOUN
taxlaw-2828	168	37	is	be	AUX
taxlaw-2828	168	38	nonexistent	nonexistent	ADJ
taxlaw-2828	168	39	and	and	CCONJ
taxlaw-2828	168	40	any	any	DET
taxlaw-2828	168	41	financial	financial	ADJ
taxlaw-2828	168	42	injury	injury	NOUN
taxlaw-2828	168	43	remains	remain	VERB
taxlaw-2828	168	44	speculative	speculative	ADJ
taxlaw-2828	168	45	.	.	PUNCT
taxlaw-2828	169	1	taxpayers	taxpayer	NOUN
taxlaw-2828	169	2	here	here	ADV
taxlaw-2828	169	3	failed	fail	VERB
taxlaw-2828	169	4	to	to	PART
taxlaw-2828	169	5	give	give	VERB
taxlaw-2828	169	6	the	the	DET
taxlaw-2828	169	7	necessary	necessary	ADJ
taxlaw-2828	169	8	causal	causal	ADJ
taxlaw-2828	169	9	story	story	NOUN
taxlaw-2828	169	10	of	of	ADP
taxlaw-2828	169	11	the	the	DET
taxlaw-2828	169	12	injury	injury	NOUN
taxlaw-2828	169	13	.	.	PUNCT
taxlaw-2828	170	1	while	while	SCONJ
taxlaw-2828	170	2	the	the	DET
taxlaw-2828	170	3	state	state	NOUN
taxlaw-2828	170	4	makes	make	VERB
taxlaw-2828	170	5	stos	stos	ADJ
taxlaw-2828	170	6	possible	possible	ADJ
taxlaw-2828	170	7	,	,	PUNCT
taxlaw-2828	170	8	private	private	ADJ
taxlaw-2828	170	9	citizens	citizen	NOUN
taxlaw-2828	170	10	set	set	VERB
taxlaw-2828	170	11	up	up	ADP
taxlaw-2828	170	12	the	the	DET
taxlaw-2828	170	13	stos	sto	NOUN
taxlaw-2828	170	14	and	and	CCONJ
taxlaw-2828	170	15	contribute	contribute	VERB
taxlaw-2828	170	16	to	to	ADP
taxlaw-2828	170	17	them	they	PRON
taxlaw-2828	170	18	,	,	PUNCT
taxlaw-2828	170	19	and	and	CCONJ
taxlaw-2828	170	20	the	the	DET
taxlaw-2828	170	21	stos	sto	NOUN
taxlaw-2828	170	22	themselves	themselves	PRON
taxlaw-2828	170	23	decide	decide	VERB
taxlaw-2828	170	24	where	where	SCONJ
taxlaw-2828	170	25	to	to	PART
taxlaw-2828	170	26	allocate	allocate	VERB
taxlaw-2828	170	27	funds	fund	NOUN
taxlaw-2828	170	28	(	(	PUNCT
taxlaw-2828	170	29	and	and	CCONJ
taxlaw-2828	170	30	some	some	DET
taxlaw-2828	170	31	stos	sto	NOUN
taxlaw-2828	170	32	are	be	AUX
taxlaw-2828	170	33	non	non	ADJ
taxlaw-2828	170	34	-	-	ADJ
taxlaw-2828	170	35	sectarian	sectarian	ADJ
taxlaw-2828	170	36	)	)	PUNCT
taxlaw-2828	170	37	.	.	PUNCT
taxlaw-2828	171	1	in	in	ADP
taxlaw-2828	171	2	this	this	DET
taxlaw-2828	171	3	way	way	NOUN
taxlaw-2828	171	4	,	,	PUNCT
taxlaw-2828	171	5	private	private	ADJ
taxlaw-2828	171	6	individuals	individual	NOUN
taxlaw-2828	171	7	make	make	VERB
taxlaw-2828	171	8	the	the	DET
taxlaw-2828	171	9	choice	choice	NOUN
taxlaw-2828	171	10	to	to	PART
taxlaw-2828	171	11	support	support	VERB
taxlaw-2828	171	12	religious	religious	ADJ
taxlaw-2828	171	13	institutions	institution	NOUN
taxlaw-2828	171	14	,	,	PUNCT
taxlaw-2828	171	15	rather	rather	ADV
taxlaw-2828	171	16	than	than	ADP
taxlaw-2828	171	17	the	the	DET
taxlaw-2828	171	18	government	government	NOUN
taxlaw-2828	171	19	(	(	PUNCT
taxlaw-2828	171	20	it	it	PRON
taxlaw-2828	171	21	is	be	AUX
taxlaw-2828	171	22	not	not	PART
taxlaw-2828	171	23	“	"	PUNCT
taxlaw-2828	171	24	fairly	fairly	ADV
taxlaw-2828	171	25	traceable	traceable	ADJ
taxlaw-2828	171	26	to	to	ADP
taxlaw-2828	171	27	the	the	DET
taxlaw-2828	171	28	government	government	NOUN
taxlaw-2828	171	29	”	"	PUNCT
taxlaw-2828	171	30	52	52	NUM
taxlaw-2828	171	31	)	)	PUNCT
taxlaw-2828	171	32	.	.	PUNCT
taxlaw-2828	172	1	any	any	DET
taxlaw-2828	172	2	injunction	injunction	NOUN
taxlaw-2828	172	3	against	against	ADP
taxlaw-2828	172	4	the	the	DET
taxlaw-2828	172	5	sto	sto	NOUN
taxlaw-2828	172	6	system	system	NOUN
taxlaw-2828	172	7	would	would	AUX
taxlaw-2828	172	8	reduce	reduce	VERB
taxlaw-2828	172	9	the	the	DET
taxlaw-2828	172	10	funding	funding	NOUN
taxlaw-2828	172	11	to	to	ADP
taxlaw-2828	172	12	the	the	DET
taxlaw-2828	172	13	stos	sto	NOUN
taxlaw-2828	172	14	in	in	ADP
taxlaw-2828	172	15	question	question	NOUN
taxlaw-2828	172	16	but	but	CCONJ
taxlaw-2828	172	17	would	would	AUX
taxlaw-2828	172	18	not	not	PART
taxlaw-2828	172	19	affect	affect	VERB
taxlaw-2828	172	20	tax	tax	NOUN
taxlaw-2828	172	21	liabilities	liability	NOUN
taxlaw-2828	172	22	of	of	ADP
taxlaw-2828	172	23	taxpayers	taxpayer	NOUN
taxlaw-2828	172	24	who	who	PRON
taxlaw-2828	172	25	choose	choose	VERB
taxlaw-2828	172	26	not	not	PART
taxlaw-2828	172	27	to	to	PART
taxlaw-2828	172	28	contribute	contribute	VERB
taxlaw-2828	172	29	to	to	ADP
taxlaw-2828	172	30	a	a	DET
taxlaw-2828	172	31	religious	religious	ADJ
taxlaw-2828	172	32	sto	sto	NOUN
taxlaw-2828	172	33	.	.	PUNCT
taxlaw-2828	173	1	the	the	DET
taxlaw-2828	173	2	injunction	injunction	NOUN
taxlaw-2828	173	3	would	would	AUX
taxlaw-2828	173	4	,	,	PUNCT
taxlaw-2828	173	5	therefore	therefore	ADV
taxlaw-2828	173	6	,	,	PUNCT
taxlaw-2828	173	7	not	not	PART
taxlaw-2828	173	8	redress	redress	VERB
taxlaw-2828	173	9	the	the	DET
taxlaw-2828	173	10	putative	putative	ADJ
taxlaw-2828	173	11	injury	injury	NOUN
taxlaw-2828	173	12	,	,	PUNCT
taxlaw-2828	173	13	and	and	CCONJ
taxlaw-2828	173	14	the	the	DET
taxlaw-2828	173	15	plaintiffs	plaintiff	NOUN
taxlaw-2828	173	16	would	would	AUX
taxlaw-2828	173	17	lack	lack	VERB
taxlaw-2828	173	18	standing	stand	VERB
taxlaw-2828	173	19	.	.	PUNCT
taxlaw-2828	174	1	justice	justice	PROPN
taxlaw-2828	174	2	kennedy	kennedy	PROPN
taxlaw-2828	174	3	reads	read	VERB
taxlaw-2828	174	4	cases	case	NOUN
taxlaw-2828	174	5	since	since	SCONJ
taxlaw-2828	174	6	flast	flast	NOUN
taxlaw-2828	174	7	to	to	PART
taxlaw-2828	174	8	have	have	AUX
taxlaw-2828	174	9	confirmed	confirm	VERB
taxlaw-2828	174	10	justice	justice	NOUN
taxlaw-2828	174	11	fortas	fortas	PROPN
taxlaw-2828	174	12	’s	’s	PART
taxlaw-2828	174	13	statement	statement	NOUN
taxlaw-2828	174	14	that	that	SCONJ
taxlaw-2828	174	15	taxpayer	taxpayer	NOUN
taxlaw-2828	174	16	standing	stand	VERB
taxlaw-2828	174	17	should	should	AUX
taxlaw-2828	174	18	only	only	ADV
taxlaw-2828	174	19	be	be	AUX
taxlaw-2828	174	20	permitted	permit	VERB
taxlaw-2828	174	21	in	in	ADP
taxlaw-2828	174	22	the	the	DET
taxlaw-2828	174	23	case	case	NOUN
taxlaw-2828	174	24	of	of	ADP
taxlaw-2828	174	25	the	the	DET
taxlaw-2828	174	26	establishment	establishment	NOUN
taxlaw-2828	174	27	clause	clause	NOUN
taxlaw-2828	174	28	.	.	PUNCT
taxlaw-2828	175	1	53	53	NUM
taxlaw-2828	175	2	although	although	SCONJ
taxlaw-2828	175	3	cases	case	NOUN
taxlaw-2828	175	4	like	like	ADP
taxlaw-2828	175	5	winn	winn	PROPN
taxlaw-2828	175	6	reached	reach	VERB
taxlaw-2828	175	7	the	the	DET
taxlaw-2828	175	8	merits	merit	NOUN
taxlaw-2828	175	9	without	without	ADP
taxlaw-2828	175	10	being	be	AUX
taxlaw-2828	175	11	dismissed	dismiss	VERB
taxlaw-2828	175	12	for	for	ADP
taxlaw-2828	175	13	lack	lack	NOUN
taxlaw-2828	175	14	of	of	ADP
taxlaw-2828	175	15	standing	standing	NOUN
taxlaw-2828	175	16	(	(	PUNCT
taxlaw-2828	175	17	including	include	VERB
taxlaw-2828	175	18	a	a	DET
taxlaw-2828	175	19	previous	previous	ADJ
taxlaw-2828	175	20	incarnation	incarnation	NOUN
taxlaw-2828	175	21	of	of	ADP
taxlaw-2828	175	22	the	the	DET
taxlaw-2828	175	23	winn	winn	PROPN
taxlaw-2828	175	24	case	case	NOUN
taxlaw-2828	175	25	which	which	PRON
taxlaw-2828	175	26	went	go	VERB
taxlaw-2828	175	27	all	all	DET
taxlaw-2828	175	28	the	the	DET
taxlaw-2828	175	29	way	way	NOUN
taxlaw-2828	175	30	up	up	ADP
taxlaw-2828	175	31	to	to	ADP
taxlaw-2828	175	32	the	the	DET
taxlaw-2828	175	33	supreme	supreme	PROPN
taxlaw-2828	175	34	court	court	PROPN
taxlaw-2828	175	35	)	)	PUNCT
taxlaw-2828	175	36	,	,	PUNCT
taxlaw-2828	175	37	justice	justice	PROPN
taxlaw-2828	175	38	kennedy	kennedy	PROPN
taxlaw-2828	175	39	argues	argue	VERB
taxlaw-2828	175	40	that	that	SCONJ
taxlaw-2828	175	41	those	those	DET
taxlaw-2828	175	42	cases	case	NOUN
taxlaw-2828	175	43	do	do	AUX
taxlaw-2828	175	44	not	not	PART
taxlaw-2828	175	45	mention	mention	VERB
taxlaw-2828	175	46	standing	standing	NOUN
taxlaw-2828	175	47	,	,	PUNCT
taxlaw-2828	175	48	and	and	CCONJ
taxlaw-2828	175	49	therefore	therefore	ADV
taxlaw-2828	175	50	should	should	AUX
taxlaw-2828	175	51	not	not	PART
taxlaw-2828	175	52	be	be	AUX
taxlaw-2828	175	53	taken	take	VERB
taxlaw-2828	175	54	to	to	PART
taxlaw-2828	175	55	have	have	VERB
taxlaw-2828	175	56	anything	anything	PRON
taxlaw-2828	175	57	material	material	NOUN
taxlaw-2828	175	58	to	to	PART
taxlaw-2828	175	59	say	say	VERB
taxlaw-2828	175	60	about	about	ADP
taxlaw-2828	175	61	standing	standing	NOUN
taxlaw-2828	175	62	,	,	PUNCT
taxlaw-2828	175	63	relying	rely	VERB
taxlaw-2828	175	64	upon	upon	SCONJ
taxlaw-2828	175	65	the	the	DET
taxlaw-2828	175	66	proposition	proposition	NOUN
taxlaw-2828	175	67	that	that	SCONJ
taxlaw-2828	175	68	“	"	PUNCT
taxlaw-2828	175	69	[	[	X
taxlaw-2828	175	70	w]hen	w]hen	ADP
taxlaw-2828	175	71	a	a	DET
taxlaw-2828	175	72	potential	potential	ADJ
taxlaw-2828	175	73	jurisdictional	jurisdictional	ADJ
taxlaw-2828	175	74	defect	defect	NOUN
taxlaw-2828	175	75	is	be	AUX
taxlaw-2828	175	76	neither	neither	CCONJ
taxlaw-2828	175	77	noted	note	VERB
taxlaw-2828	175	78	nor	nor	CCONJ
taxlaw-2828	175	79	discussed	discuss	VERB
taxlaw-2828	175	80	in	in	ADP
taxlaw-2828	175	81	a	a	DET
taxlaw-2828	175	82	federal	federal	ADJ
taxlaw-2828	175	83	decision	decision	NOUN
taxlaw-2828	175	84	,	,	PUNCT
taxlaw-2828	175	85	the	the	DET
taxlaw-2828	175	86	decision	decision	NOUN
taxlaw-2828	175	87	does	do	AUX
taxlaw-2828	175	88	not	not	PART
taxlaw-2828	175	89	stand	stand	VERB
taxlaw-2828	175	90	for	for	ADP
taxlaw-2828	175	91	the	the	DET
taxlaw-2828	175	92	proposition	proposition	NOUN
taxlaw-2828	175	93	that	that	SCONJ
taxlaw-2828	175	94	no	no	DET
taxlaw-2828	175	95	defect	defect	NOUN
taxlaw-2828	175	96	existed	exist	VERB
taxlaw-2828	175	97	.	.	PUNCT
taxlaw-2828	175	98	”	"	PUNCT
taxlaw-2828	176	1	54	54	NUM
taxlaw-2828	176	2	49	49	NUM
taxlaw-2828	176	3	i	i	PRON
taxlaw-2828	176	4	d.	d.	PROPN
taxlaw-2828	176	5	at	at	ADP
taxlaw-2828	176	6	643	643	NUM
taxlaw-2828	176	7	(	(	PUNCT
taxlaw-2828	176	8	quoting	quote	VERB
taxlaw-2828	176	9	allen	allen	PROPN
taxlaw-2828	176	10	v.	v.	PROPN
taxlaw-2828	176	11	wright	wright	PROPN
taxlaw-2828	176	12	,	,	PUNCT
taxlaw-2828	176	13	468	468	NUM
taxlaw-2828	176	14	u.s	u.s	PROPN
taxlaw-2828	176	15	.	.	PROPN
taxlaw-2828	176	16	737	737	NUM
taxlaw-2828	176	17	,	,	PUNCT
taxlaw-2828	176	18	752	752	NUM
taxlaw-2828	176	19	(	(	PUNCT
taxlaw-2828	176	20	1984	1984	NUM
taxlaw-2828	176	21	)	)	PUNCT
taxlaw-2828	176	22	)	)	PUNCT
taxlaw-2828	176	23	.	.	PUNCT
taxlaw-2828	177	1	50	50	NUM
taxlaw-2828	177	2	131	131	NUM
taxlaw-2828	177	3	s.	s.	PROPN
taxlaw-2828	177	4	ct	ct	PROPN
taxlaw-2828	177	5	.	.	PROPN
taxlaw-2828	177	6	1436	1436	NUM
taxlaw-2828	177	7	(	(	PUNCT
taxlaw-2828	177	8	2011	2011	NUM
taxlaw-2828	177	9	)	)	PUNCT
taxlaw-2828	177	10	.	.	PUNCT
taxlaw-2828	178	1	51	51	NUM
taxlaw-2828	178	2	taxpayers	taxpayer	NOUN
taxlaw-2828	178	3	may	may	AUX
taxlaw-2828	178	4	give	give	VERB
taxlaw-2828	178	5	$	$	SYM
taxlaw-2828	178	6	500	500	NUM
taxlaw-2828	178	7	for	for	ADP
taxlaw-2828	178	8	individuals	individual	NOUN
taxlaw-2828	178	9	and	and	CCONJ
taxlaw-2828	178	10	$	$	SYM
taxlaw-2828	178	11	1000	1000	NUM
taxlaw-2828	178	12	for	for	ADP
taxlaw-2828	178	13	married	married	ADJ
taxlaw-2828	178	14	couples	couple	NOUN
taxlaw-2828	178	15	to	to	ADP
taxlaw-2828	178	16	an	an	DET
taxlaw-2828	178	17	sto	sto	NOUN
taxlaw-2828	178	18	of	of	ADP
taxlaw-2828	178	19	their	their	PRON
taxlaw-2828	178	20	choice	choice	NOUN
taxlaw-2828	178	21	and	and	CCONJ
taxlaw-2828	178	22	receive	receive	VERB
taxlaw-2828	178	23	a	a	DET
taxlaw-2828	178	24	tax	tax	NOUN
taxlaw-2828	178	25	credit	credit	NOUN
taxlaw-2828	178	26	.	.	PUNCT
taxlaw-2828	179	1	96	96	NUM
taxlaw-2828	179	2	%	%	NOUN
taxlaw-2828	179	3	of	of	ADP
taxlaw-2828	179	4	stos	sto	NOUN
taxlaw-2828	179	5	support	support	VERB
taxlaw-2828	179	6	parochial	parochial	ADJ
taxlaw-2828	179	7	schools	school	NOUN
taxlaw-2828	179	8	.	.	PUNCT
taxlaw-2828	180	1	i	i	PRON
taxlaw-2828	180	2	d.	d.	PROPN
taxlaw-2828	180	3	at	at	ADP
taxlaw-2828	180	4	1448	1448	NUM
taxlaw-2828	180	5	.	.	PUNCT
taxlaw-2828	181	1	52	52	NUM
taxlaw-2828	181	2	winn	winn	NOUN
taxlaw-2828	181	3	,	,	PUNCT
taxlaw-2828	181	4	131	131	NUM
taxlaw-2828	181	5	s.	s.	PROPN
taxlaw-2828	181	6	ct	ct	PROPN
taxlaw-2828	181	7	.	.	PUNCT
taxlaw-2828	182	1	at	at	ADP
taxlaw-2828	182	2	1448	1448	NUM
taxlaw-2828	182	3	.	.	PUNCT
taxlaw-2828	183	1	53	53	NUM
taxlaw-2828	183	2	i	i	PROPN
taxlaw-2828	183	3	d.	d.	PROPN
taxlaw-2828	183	4	54	54	NUM
taxlaw-2828	183	5	i	i	PRON
taxlaw-2828	183	6	d.	d.	PROPN
taxlaw-2828	183	7	at	at	ADP
taxlaw-2828	183	8	1448	1448	NUM
taxlaw-2828	183	9	-	-	SYM
taxlaw-2828	183	10	49	49	NUM
taxlaw-2828	183	11	;	;	PUNCT
taxlaw-2828	183	12	see	see	VERB
taxlaw-2828	183	13	infra	infra	NOUN
taxlaw-2828	183	14	part	part	NOUN
taxlaw-2828	183	15	iii	iii	X
taxlaw-2828	183	16	(	(	PUNCT
taxlaw-2828	183	17	b	b	NOUN
taxlaw-2828	183	18	)	)	PUNCT
taxlaw-2828	183	19	,	,	PUNCT
taxlaw-2828	183	20	for	for	ADP
taxlaw-2828	183	21	a	a	DET
taxlaw-2828	183	22	fuller	full	ADJ
taxlaw-2828	183	23	discussion	discussion	NOUN
taxlaw-2828	183	24	of	of	ADP
taxlaw-2828	183	25	unacknowledged	unacknowledged	ADJ
taxlaw-2828	183	26	jurisdictional	jurisdictional	ADJ
taxlaw-2828	183	27	defects	defect	NOUN
taxlaw-2828	183	28	.	.	PUNCT
taxlaw-2828	184	1	2014	2014	NUM
taxlaw-2828	184	2	]	]	PUNCT
taxlaw-2828	184	3	a	a	DET
taxlaw-2828	184	4	new	new	ADJ
taxlaw-2828	184	5	theory	theory	NOUN
taxlaw-2828	184	6	of	of	ADP
taxlaw-2828	184	7	taxpayer	taxpayer	NOUN
taxlaw-2828	184	8	standing	stand	VERB
taxlaw-2828	184	9	127	127	NUM
taxlaw-2828	184	10	justice	justice	NOUN
taxlaw-2828	184	11	scalia	scalia	PROPN
taxlaw-2828	184	12	,	,	PUNCT
taxlaw-2828	184	13	with	with	ADP
taxlaw-2828	184	14	whom	whom	PRON
taxlaw-2828	184	15	justice	justice	PROPN
taxlaw-2828	184	16	thomas	thomas	PROPN
taxlaw-2828	184	17	joined	join	VERB
taxlaw-2828	184	18	concurring	concur	VERB
taxlaw-2828	184	19	in	in	ADP
taxlaw-2828	184	20	the	the	DET
taxlaw-2828	184	21	opinion	opinion	NOUN
taxlaw-2828	184	22	,	,	PUNCT
taxlaw-2828	184	23	argues	argue	VERB
taxlaw-2828	184	24	that	that	SCONJ
taxlaw-2828	184	25	this	this	DET
taxlaw-2828	184	26	whole	whole	ADJ
taxlaw-2828	184	27	line	line	NOUN
taxlaw-2828	184	28	of	of	ADP
taxlaw-2828	184	29	jurisprudence	jurisprudence	NOUN
taxlaw-2828	184	30	is	be	AUX
taxlaw-2828	184	31	misconceived	misconceive	VERB
taxlaw-2828	184	32	and	and	CCONJ
taxlaw-2828	184	33	that	that	SCONJ
taxlaw-2828	184	34	he	he	PRON
taxlaw-2828	184	35	would	would	AUX
taxlaw-2828	184	36	overrule	overrule	VERB
taxlaw-2828	184	37	flast	flast	NOUN
taxlaw-2828	184	38	thereby	thereby	ADV
taxlaw-2828	184	39	removing	remove	VERB
taxlaw-2828	184	40	any	any	DET
taxlaw-2828	184	41	exceptions	exception	NOUN
taxlaw-2828	184	42	permitting	permit	VERB
taxlaw-2828	184	43	standing	standing	NOUN
taxlaw-2828	184	44	.	.	PUNCT
taxlaw-2828	185	1	the	the	DET
taxlaw-2828	185	2	concurrence	concurrence	NOUN
taxlaw-2828	185	3	is	be	AUX
taxlaw-2828	185	4	scarcely	scarcely	ADV
taxlaw-2828	185	5	a	a	DET
taxlaw-2828	185	6	paragraph	paragraph	NOUN
taxlaw-2828	185	7	long	long	ADV
taxlaw-2828	185	8	,	,	PUNCT
taxlaw-2828	185	9	but	but	CCONJ
taxlaw-2828	185	10	justice	justice	PROPN
taxlaw-2828	185	11	scalia	scalia	PROPN
taxlaw-2828	185	12	,	,	PUNCT
taxlaw-2828	185	13	in	in	ADP
taxlaw-2828	185	14	that	that	DET
taxlaw-2828	185	15	space	space	NOUN
taxlaw-2828	185	16	,	,	PUNCT
taxlaw-2828	185	17	argues	argue	VERB
taxlaw-2828	185	18	that	that	SCONJ
taxlaw-2828	185	19	“	"	PUNCT
taxlaw-2828	185	20	[	[	X
taxlaw-2828	185	21	u]nder	u]nder	ADP
taxlaw-2828	185	22	a	a	DET
taxlaw-2828	185	23	principled	principled	ADJ
taxlaw-2828	185	24	reading	reading	NOUN
taxlaw-2828	185	25	of	of	ADP
taxlaw-2828	185	26	article	article	PROPN
taxlaw-2828	185	27	iii	iii	PROPN
taxlaw-2828	185	28	,	,	PUNCT
taxlaw-2828	185	29	[	[	X
taxlaw-2828	185	30	the	the	DET
taxlaw-2828	185	31	struggles	struggle	VERB
taxlaw-2828	185	32	the	the	DET
taxlaw-2828	185	33	majority	majority	NOUN
taxlaw-2828	185	34	and	and	CCONJ
taxlaw-2828	185	35	dissent	dissent	NOUN
taxlaw-2828	185	36	have	have	VERB
taxlaw-2828	185	37	in	in	ADP
taxlaw-2828	185	38	ruling	ruling	NOUN
taxlaw-2828	185	39	]	]	PUNCT
taxlaw-2828	185	40	are	be	AUX
taxlaw-2828	185	41	unnecessary	unnecessary	ADJ
taxlaw-2828	185	42	”	"	PUNCT
taxlaw-2828	185	43	because	because	SCONJ
taxlaw-2828	185	44	“	"	PUNCT
taxlaw-2828	185	45	flast	flast	NOUN
taxlaw-2828	185	46	is	be	AUX
taxlaw-2828	185	47	an	an	DET
taxlaw-2828	185	48	anomaly	anomaly	NOUN
taxlaw-2828	185	49	in	in	ADP
taxlaw-2828	185	50	our	our	PRON
taxlaw-2828	185	51	jurisprudence	jurisprudence	NOUN
taxlaw-2828	185	52	,	,	PUNCT
taxlaw-2828	185	53	irreconcilable	irreconcilable	ADJ
taxlaw-2828	185	54	with	with	ADP
taxlaw-2828	185	55	the	the	DET
taxlaw-2828	185	56	article	article	NOUN
taxlaw-2828	185	57	iii	iii	NUM
taxlaw-2828	185	58	restrictions	restriction	NOUN
taxlaw-2828	185	59	on	on	ADP
taxlaw-2828	185	60	federal	federal	ADJ
taxlaw-2828	185	61	judicial	judicial	ADJ
taxlaw-2828	185	62	power	power	NOUN
taxlaw-2828	185	63	that	that	PRON
taxlaw-2828	185	64	our	our	PRON
taxlaw-2828	185	65	opinions	opinion	NOUN
taxlaw-2828	185	66	have	have	AUX
taxlaw-2828	185	67	established	establish	VERB
taxlaw-2828	185	68	.	.	PUNCT
taxlaw-2828	185	69	”	"	PUNCT
taxlaw-2828	186	1	55	55	NUM
taxlaw-2828	186	2	therefore	therefore	ADV
taxlaw-2828	186	3	,	,	PUNCT
taxlaw-2828	186	4	he	he	PRON
taxlaw-2828	186	5	would	would	AUX
taxlaw-2828	186	6	“	"	PUNCT
taxlaw-2828	186	7	repudiate	repudiate	VERB
taxlaw-2828	186	8	that	that	DET
taxlaw-2828	186	9	misguided	misguided	ADJ
taxlaw-2828	186	10	decision	decision	NOUN
taxlaw-2828	186	11	and	and	CCONJ
taxlaw-2828	186	12	enforce	enforce	VERB
taxlaw-2828	186	13	the	the	DET
taxlaw-2828	186	14	constitution	constitution	NOUN
taxlaw-2828	186	15	.	.	PUNCT
taxlaw-2828	186	16	”	"	PUNCT
taxlaw-2828	187	1	56	56	NUM
taxlaw-2828	187	2	in	in	ADP
taxlaw-2828	187	3	her	her	PRON
taxlaw-2828	187	4	dissent	dissent	NOUN
taxlaw-2828	187	5	,	,	PUNCT
taxlaw-2828	187	6	justice	justice	PROPN
taxlaw-2828	187	7	kagan	kagan	PROPN
taxlaw-2828	187	8	argues	argue	VERB
taxlaw-2828	187	9	that	that	SCONJ
taxlaw-2828	187	10	the	the	DET
taxlaw-2828	187	11	majority	majority	NOUN
taxlaw-2828	187	12	is	be	AUX
taxlaw-2828	187	13	hopelessly	hopelessly	ADV
taxlaw-2828	187	14	formalistic	formalistic	ADJ
taxlaw-2828	187	15	to	to	ADP
taxlaw-2828	187	16	the	the	DET
taxlaw-2828	187	17	point	point	NOUN
taxlaw-2828	187	18	of	of	ADP
taxlaw-2828	187	19	reading	read	VERB
taxlaw-2828	187	20	the	the	DET
taxlaw-2828	187	21	flast	flast	ADJ
taxlaw-2828	187	22	decision	decision	NOUN
taxlaw-2828	187	23	out	out	ADP
taxlaw-2828	187	24	of	of	ADP
taxlaw-2828	187	25	the	the	DET
taxlaw-2828	187	26	law	law	NOUN
taxlaw-2828	187	27	,	,	PUNCT
taxlaw-2828	187	28	at	at	ADP
taxlaw-2828	187	29	least	least	ADJ
taxlaw-2828	187	30	for	for	ADP
taxlaw-2828	187	31	clever	clever	ADJ
taxlaw-2828	187	32	lawmakers	lawmaker	NOUN
taxlaw-2828	187	33	.	.	PUNCT
taxlaw-2828	188	1	57	57	NUM
taxlaw-2828	188	2	the	the	DET
taxlaw-2828	188	3	thrust	thrust	NOUN
taxlaw-2828	188	4	of	of	ADP
taxlaw-2828	188	5	her	her	PRON
taxlaw-2828	188	6	argument	argument	NOUN
taxlaw-2828	188	7	is	be	AUX
taxlaw-2828	188	8	that	that	SCONJ
taxlaw-2828	188	9	,	,	PUNCT
taxlaw-2828	188	10	if	if	SCONJ
taxlaw-2828	188	11	flast	flast	NOUN
taxlaw-2828	188	12	is	be	AUX
taxlaw-2828	188	13	to	to	PART
taxlaw-2828	188	14	be	be	AUX
taxlaw-2828	188	15	taken	take	VERB
taxlaw-2828	188	16	seriously	seriously	ADV
taxlaw-2828	188	17	,	,	PUNCT
taxlaw-2828	188	18	tax	tax	NOUN
taxlaw-2828	188	19	expenditures	expenditure	NOUN
taxlaw-2828	188	20	(	(	PUNCT
taxlaw-2828	188	21	tax	tax	NOUN
taxlaw-2828	188	22	credits	credit	NOUN
taxlaw-2828	188	23	,	,	PUNCT
taxlaw-2828	188	24	targeted	target	VERB
taxlaw-2828	188	25	tax	tax	NOUN
taxlaw-2828	188	26	breaks	break	NOUN
taxlaw-2828	188	27	,	,	PUNCT
taxlaw-2828	188	28	and	and	CCONJ
taxlaw-2828	188	29	the	the	DET
taxlaw-2828	188	30	like	like	ADJ
taxlaw-2828	188	31	)	)	PUNCT
taxlaw-2828	188	32	can	can	AUX
taxlaw-2828	188	33	not	not	PART
taxlaw-2828	188	34	be	be	AUX
taxlaw-2828	188	35	treated	treat	VERB
taxlaw-2828	188	36	any	any	PRON
taxlaw-2828	188	37	differently	differently	ADV
taxlaw-2828	188	38	than	than	ADP
taxlaw-2828	188	39	appropriations	appropriation	NOUN
taxlaw-2828	188	40	because	because	SCONJ
taxlaw-2828	188	41	they	they	PRON
taxlaw-2828	188	42	are	be	AUX
taxlaw-2828	188	43	functionally	functionally	ADV
taxlaw-2828	188	44	the	the	DET
taxlaw-2828	188	45	same	same	ADJ
taxlaw-2828	188	46	.	.	PUNCT
taxlaw-2828	189	1	58	58	NUM
taxlaw-2828	189	2	different	different	ADJ
taxlaw-2828	189	3	treatment	treatment	NOUN
taxlaw-2828	189	4	in	in	ADP
taxlaw-2828	189	5	courts	court	NOUN
taxlaw-2828	189	6	would	would	AUX
taxlaw-2828	189	7	permit	permit	VERB
taxlaw-2828	189	8	a	a	DET
taxlaw-2828	189	9	legislative	legislative	ADJ
taxlaw-2828	189	10	body	body	NOUN
taxlaw-2828	189	11	to	to	PART
taxlaw-2828	189	12	easily	easily	ADV
taxlaw-2828	189	13	switch	switch	VERB
taxlaw-2828	189	14	between	between	ADP
taxlaw-2828	189	15	them	they	PRON
taxlaw-2828	189	16	to	to	PART
taxlaw-2828	189	17	avoid	avoid	VERB
taxlaw-2828	189	18	an	an	DET
taxlaw-2828	189	19	establishment	establishment	NOUN
taxlaw-2828	189	20	clause	clause	NOUN
taxlaw-2828	189	21	challenge	challenge	NOUN
taxlaw-2828	189	22	,	,	PUNCT
taxlaw-2828	189	23	allowing	allow	VERB
taxlaw-2828	189	24	them	they	PRON
taxlaw-2828	189	25	to	to	PART
taxlaw-2828	189	26	do	do	VERB
taxlaw-2828	189	27	an	an	DET
taxlaw-2828	189	28	end	end	NOUN
taxlaw-2828	189	29	-	-	PUNCT
taxlaw-2828	189	30	run	run	NOUN
taxlaw-2828	189	31	around	around	ADP
taxlaw-2828	189	32	the	the	DET
taxlaw-2828	189	33	flast	flast	ADJ
taxlaw-2828	189	34	decision	decision	NOUN
taxlaw-2828	189	35	.	.	PUNCT
taxlaw-2828	190	1	59	59	NUM
taxlaw-2828	190	2	justice	justice	PROPN
taxlaw-2828	190	3	kagan	kagan	PROPN
taxlaw-2828	190	4	criticizes	criticize	VERB
taxlaw-2828	190	5	the	the	DET
taxlaw-2828	190	6	central	central	ADJ
taxlaw-2828	190	7	distinction	distinction	NOUN
taxlaw-2828	190	8	the	the	DET
taxlaw-2828	190	9	majority	majority	NOUN
taxlaw-2828	190	10	makes	make	VERB
taxlaw-2828	190	11	between	between	ADP
taxlaw-2828	190	12	“	"	PUNCT
taxlaw-2828	190	13	extraction	extraction	NOUN
taxlaw-2828	190	14	and	and	CCONJ
taxlaw-2828	190	15	spending	spending	NOUN
taxlaw-2828	190	16	”	"	PUNCT
taxlaw-2828	190	17	and	and	CCONJ
taxlaw-2828	190	18	tax	tax	NOUN
taxlaw-2828	190	19	expenditure	expenditure	NOUN
taxlaw-2828	190	20	as	as	ADP
taxlaw-2828	190	21	relying	rely	VERB
taxlaw-2828	190	22	upon	upon	SCONJ
taxlaw-2828	190	23	a	a	DET
taxlaw-2828	190	24	cherry	cherry	NOUN
taxlaw-2828	190	25	-	-	PUNCT
taxlaw-2828	190	26	picked	pick	VERB
taxlaw-2828	190	27	notion	notion	NOUN
taxlaw-2828	190	28	of	of	ADP
taxlaw-2828	190	29	what	what	PRON
taxlaw-2828	190	30	the	the	DET
taxlaw-2828	190	31	flast	flast	ADJ
taxlaw-2828	190	32	decision	decision	NOUN
taxlaw-2828	190	33	purports	purport	NOUN
taxlaw-2828	190	34	to	to	PART
taxlaw-2828	190	35	say	say	VERB
taxlaw-2828	190	36	.	.	PUNCT
taxlaw-2828	191	1	she	she	PRON
taxlaw-2828	191	2	argues	argue	VERB
taxlaw-2828	191	3	that	that	SCONJ
taxlaw-2828	191	4	flast	flast	NOUN
taxlaw-2828	191	5	does	do	AUX
taxlaw-2828	191	6	not	not	PART
taxlaw-2828	191	7	mean	mean	VERB
taxlaw-2828	191	8	to	to	PART
taxlaw-2828	191	9	say	say	VERB
taxlaw-2828	191	10	that	that	SCONJ
taxlaw-2828	191	11	taxpayers	taxpayer	NOUN
taxlaw-2828	191	12	have	have	VERB
taxlaw-2828	191	13	to	to	PART
taxlaw-2828	191	14	be	be	AUX
taxlaw-2828	191	15	able	able	ADJ
taxlaw-2828	191	16	to	to	PART
taxlaw-2828	191	17	directly	directly	ADV
taxlaw-2828	191	18	trace	trace	VERB
taxlaw-2828	191	19	any	any	DET
taxlaw-2828	191	20	one	one	NUM
taxlaw-2828	191	21	particular	particular	ADJ
taxlaw-2828	191	22	tax	tax	NOUN
taxlaw-2828	191	23	dollar	dollar	NOUN
taxlaw-2828	191	24	which	which	PRON
taxlaw-2828	191	25	they	they	PRON
taxlaw-2828	191	26	have	have	AUX
taxlaw-2828	191	27	paid	pay	VERB
taxlaw-2828	191	28	to	to	ADP
taxlaw-2828	191	29	the	the	DET
taxlaw-2828	191	30	government	government	NOUN
taxlaw-2828	191	31	to	to	ADP
taxlaw-2828	191	32	an	an	DET
taxlaw-2828	191	33	improper	improper	ADJ
taxlaw-2828	191	34	funding	funding	NOUN
taxlaw-2828	191	35	of	of	ADP
taxlaw-2828	191	36	religion	religion	NOUN
taxlaw-2828	191	37	in	in	ADP
taxlaw-2828	191	38	violation	violation	NOUN
taxlaw-2828	191	39	of	of	ADP
taxlaw-2828	191	40	the	the	DET
taxlaw-2828	191	41	establishment	establishment	NOUN
taxlaw-2828	191	42	clause	clause	NOUN
taxlaw-2828	191	43	in	in	ADP
taxlaw-2828	191	44	order	order	NOUN
taxlaw-2828	191	45	to	to	PART
taxlaw-2828	191	46	have	have	AUX
taxlaw-2828	191	47	standing	stand	VERB
taxlaw-2828	191	48	to	to	PART
taxlaw-2828	191	49	challenge	challenge	VERB
taxlaw-2828	191	50	the	the	DET
taxlaw-2828	191	51	constitutionality	constitutionality	NOUN
taxlaw-2828	191	52	of	of	ADP
taxlaw-2828	191	53	the	the	DET
taxlaw-2828	191	54	expenditure	expenditure	NOUN
taxlaw-2828	191	55	.	.	PUNCT
taxlaw-2828	192	1	60	60	NUM
taxlaw-2828	192	2	rather	rather	ADV
taxlaw-2828	192	3	,	,	PUNCT
taxlaw-2828	192	4	in	in	ADP
taxlaw-2828	192	5	her	her	PRON
taxlaw-2828	192	6	opinion	opinion	NOUN
taxlaw-2828	192	7	,	,	PUNCT
taxlaw-2828	192	8	all	all	DET
taxlaw-2828	192	9	a	a	DET
taxlaw-2828	192	10	taxpayer	taxpayer	NOUN
taxlaw-2828	192	11	must	must	AUX
taxlaw-2828	192	12	do	do	AUX
taxlaw-2828	192	13	is	be	AUX
taxlaw-2828	192	14	claim	claim	NOUN
taxlaw-2828	192	15	that	that	SCONJ
taxlaw-2828	192	16	the	the	DET
taxlaw-2828	192	17	government	government	NOUN
taxlaw-2828	192	18	has	have	AUX
taxlaw-2828	192	19	exercised	exercise	VERB
taxlaw-2828	192	20	the	the	DET
taxlaw-2828	192	21	taxing	tax	VERB
taxlaw-2828	192	22	and	and	CCONJ
taxlaw-2828	192	23	spending	spend	VERB
taxlaw-2828	192	24	power	power	NOUN
taxlaw-2828	192	25	in	in	ADP
taxlaw-2828	192	26	violation	violation	NOUN
taxlaw-2828	192	27	of	of	ADP
taxlaw-2828	192	28	the	the	DET
taxlaw-2828	192	29	establishment	establishment	NOUN
taxlaw-2828	192	30	clause	clause	NOUN
taxlaw-2828	192	31	.	.	PUNCT
taxlaw-2828	193	1	61	61	NUM
taxlaw-2828	193	2	the	the	DET
taxlaw-2828	193	3	taxpayer	taxpayer	NOUN
taxlaw-2828	193	4	need	need	AUX
taxlaw-2828	193	5	not	not	PART
taxlaw-2828	193	6	directly	directly	ADV
taxlaw-2828	193	7	trace	trace	VERB
taxlaw-2828	193	8	any	any	DET
taxlaw-2828	193	9	particular	particular	ADJ
taxlaw-2828	193	10	tax	tax	NOUN
taxlaw-2828	193	11	dollar	dollar	NOUN
taxlaw-2828	193	12	that	that	PRON
taxlaw-2828	193	13	he	he	PRON
taxlaw-2828	193	14	or	or	CCONJ
taxlaw-2828	193	15	she	she	PRON
taxlaw-2828	193	16	has	have	AUX
taxlaw-2828	193	17	paid	pay	VERB
taxlaw-2828	193	18	to	to	ADP
taxlaw-2828	193	19	the	the	DET
taxlaw-2828	193	20	challenged	challenge	VERB
taxlaw-2828	193	21	disbursement	disbursement	NOUN
taxlaw-2828	193	22	because	because	SCONJ
taxlaw-2828	193	23	the	the	DET
taxlaw-2828	193	24	evil	evil	NOUN
taxlaw-2828	193	25	that	that	PRON
taxlaw-2828	193	26	the	the	DET
taxlaw-2828	193	27	establishment	establishment	NOUN
taxlaw-2828	193	28	clause	clause	NOUN
taxlaw-2828	193	29	means	mean	VERB
taxlaw-2828	193	30	to	to	PART
taxlaw-2828	193	31	prevent	prevent	VERB
taxlaw-2828	193	32	has	have	AUX
taxlaw-2828	193	33	already	already	ADV
taxlaw-2828	193	34	happened	happen	VERB
taxlaw-2828	193	35	–	–	PUNCT
taxlaw-2828	193	36	namely	namely	ADV
taxlaw-2828	193	37	,	,	PUNCT
taxlaw-2828	193	38	that	that	SCONJ
taxlaw-2828	193	39	the	the	DET
taxlaw-2828	193	40	taxing	tax	VERB
taxlaw-2828	193	41	and	and	CCONJ
taxlaw-2828	193	42	spending	spending	NOUN
taxlaw-2828	193	43	power	power	NOUN
taxlaw-2828	193	44	has	have	AUX
taxlaw-2828	193	45	been	be	AUX
taxlaw-2828	193	46	used	use	VERB
taxlaw-2828	193	47	to	to	PART
taxlaw-2828	193	48	favor	favor	VERB
taxlaw-2828	193	49	one	one	NUM
taxlaw-2828	193	50	religion	religion	NOUN
taxlaw-2828	193	51	over	over	ADP
taxlaw-2828	193	52	another	another	PRON
taxlaw-2828	193	53	,	,	PUNCT
taxlaw-2828	193	54	or	or	CCONJ
taxlaw-2828	193	55	to	to	PART
taxlaw-2828	193	56	promote	promote	VERB
taxlaw-2828	193	57	religion	religion	NOUN
taxlaw-2828	193	58	generally	generally	ADV
taxlaw-2828	193	59	.	.	PUNCT
taxlaw-2828	194	1	justice	justice	PROPN
taxlaw-2828	194	2	kagan	kagan	PROPN
taxlaw-2828	194	3	argues	argue	VERB
taxlaw-2828	194	4	that	that	SCONJ
taxlaw-2828	194	5	the	the	DET
taxlaw-2828	194	6	winn	winn	NOUN
taxlaw-2828	194	7	holding	holding	NOUN
taxlaw-2828	194	8	permitting	permit	VERB
taxlaw-2828	194	9	the	the	DET
taxlaw-2828	194	10	government	government	NOUN
taxlaw-2828	194	11	to	to	PART
taxlaw-2828	194	12	cloak	cloak	VERB
taxlaw-2828	194	13	their	their	PRON
taxlaw-2828	194	14	social	social	ADJ
taxlaw-2828	194	15	agenda	agenda	NOUN
taxlaw-2828	194	16	as	as	ADP
taxlaw-2828	194	17	a	a	DET
taxlaw-2828	194	18	tax	tax	NOUN
taxlaw-2828	194	19	expenditure	expenditure	NOUN
taxlaw-2828	194	20	instead	instead	ADV
taxlaw-2828	194	21	of	of	ADP
taxlaw-2828	194	22	an	an	DET
taxlaw-2828	194	23	appropriation	appropriation	NOUN
taxlaw-2828	194	24	to	to	PART
taxlaw-2828	194	25	avoid	avoid	VERB
taxlaw-2828	194	26	the	the	DET
taxlaw-2828	194	27	threat	threat	NOUN
taxlaw-2828	194	28	of	of	ADP
taxlaw-2828	194	29	challenge	challenge	NOUN
taxlaw-2828	194	30	from	from	ADP
taxlaw-2828	194	31	taxpayers	taxpayer	NOUN
taxlaw-2828	194	32	is	be	AUX
taxlaw-2828	194	33	just	just	ADV
taxlaw-2828	194	34	as	as	ADV
taxlaw-2828	194	35	absurd	absurd	ADJ
taxlaw-2828	194	36	as	as	ADP
taxlaw-2828	194	37	holding	hold	VERB
taxlaw-2828	194	38	that	that	SCONJ
taxlaw-2828	194	39	a	a	DET
taxlaw-2828	194	40	taxpayer	taxpayer	NOUN
taxlaw-2828	194	41	would	would	AUX
taxlaw-2828	194	42	be	be	AUX
taxlaw-2828	194	43	barred	bar	VERB
taxlaw-2828	194	44	from	from	ADP
taxlaw-2828	194	45	challenging	challenge	VERB
taxlaw-2828	194	46	an	an	DET
taxlaw-2828	194	47	exercise	exercise	NOUN
taxlaw-2828	194	48	of	of	ADP
taxlaw-2828	194	49	the	the	DET
taxlaw-2828	194	50	taxing	tax	VERB
taxlaw-2828	194	51	and	and	CCONJ
taxlaw-2828	194	52	spending	spend	VERB
taxlaw-2828	194	53	power	power	NOUN
taxlaw-2828	194	54	if	if	SCONJ
taxlaw-2828	194	55	the	the	DET
taxlaw-2828	194	56	government	government	NOUN
taxlaw-2828	194	57	agreed	agree	VERB
taxlaw-2828	194	58	to	to	PART
taxlaw-2828	194	59	not	not	PART
taxlaw-2828	194	60	use	use	VERB
taxlaw-2828	194	61	that	that	DET
taxlaw-2828	194	62	particular	particular	ADJ
taxlaw-2828	194	63	taxpayer	taxpayer	NOUN
taxlaw-2828	194	64	’s	’s	PART
taxlaw-2828	194	65	dollars	dollar	NOUN
taxlaw-2828	194	66	to	to	PART
taxlaw-2828	194	67	fund	fund	VERB
taxlaw-2828	194	68	religion	religion	NOUN
taxlaw-2828	194	69	.	.	PUNCT
taxlaw-2828	195	1	62	62	NUM
taxlaw-2828	195	2	in	in	ADP
taxlaw-2828	195	3	either	either	DET
taxlaw-2828	195	4	scenario	scenario	NOUN
taxlaw-2828	195	5	,	,	PUNCT
taxlaw-2828	195	6	the	the	DET
taxlaw-2828	195	7	harm	harm	NOUN
taxlaw-2828	195	8	which	which	PRON
taxlaw-2828	195	9	the	the	DET
taxlaw-2828	195	10	establishment	establishment	NOUN
taxlaw-2828	195	11	clause	clause	NOUN
taxlaw-2828	195	12	meant	mean	VERB
taxlaw-2828	195	13	to	to	PART
taxlaw-2828	195	14	prevent	prevent	VERB
taxlaw-2828	195	15	has	have	AUX
taxlaw-2828	195	16	been	be	AUX
taxlaw-2828	195	17	accomplished	accomplish	VERB
taxlaw-2828	195	18	because	because	SCONJ
taxlaw-2828	195	19	regardless	regardless	ADV
taxlaw-2828	195	20	of	of	ADP
taxlaw-2828	195	21	whose	whose	DET
taxlaw-2828	195	22	taxpayer	taxpayer	NOUN
taxlaw-2828	195	23	money	money	NOUN
taxlaw-2828	195	24	is	be	AUX
taxlaw-2828	195	25	spent	spend	VERB
taxlaw-2828	195	26	,	,	PUNCT
taxlaw-2828	195	27	the	the	DET
taxlaw-2828	195	28	government	government	NOUN
taxlaw-2828	195	29	has	have	AUX
taxlaw-2828	195	30	used	use	VERB
taxlaw-2828	195	31	it	it	PRON
taxlaw-2828	195	32	to	to	PART
taxlaw-2828	195	33	establish	establish	VERB
taxlaw-2828	195	34	religion	religion	NOUN
taxlaw-2828	195	35	.	.	PUNCT
taxlaw-2828	196	1	63	63	NUM
taxlaw-2828	196	2	bolstering	bolster	VERB
taxlaw-2828	196	3	this	this	DET
taxlaw-2828	196	4	argument	argument	NOUN
taxlaw-2828	196	5	is	be	AUX
taxlaw-2828	196	6	the	the	DET
taxlaw-2828	196	7	historical	historical	ADJ
taxlaw-2828	196	8	point	point	NOUN
taxlaw-2828	196	9	that	that	SCONJ
taxlaw-2828	196	10	the	the	DET
taxlaw-2828	196	11	particular	particular	ADJ
taxlaw-2828	196	12	tax	tax	NOUN
taxlaw-2828	196	13	which	which	PRON
taxlaw-2828	196	14	james	james	PROPN
taxlaw-2828	196	15	madison	madison	PROPN
taxlaw-2828	196	16	,	,	PUNCT
taxlaw-2828	196	17	the	the	DET
taxlaw-2828	196	18	architect	architect	NOUN
taxlaw-2828	196	19	of	of	ADP
taxlaw-2828	196	20	the	the	DET
taxlaw-2828	196	21	establishment	establishment	NOUN
taxlaw-2828	196	22	clause	clause	NOUN
taxlaw-2828	196	23	,	,	PUNCT
taxlaw-2828	196	24	objected	object	VERB
taxlaw-2828	196	25	to	to	PART
taxlaw-2828	196	26	so	so	ADV
taxlaw-2828	196	27	vehemently	vehemently	ADV
taxlaw-2828	196	28	when	when	SCONJ
taxlaw-2828	196	29	he	he	PRON
taxlaw-2828	196	30	wrote	write	VERB
taxlaw-2828	196	31	memorial	memorial	ADJ
taxlaw-2828	196	32	and	and	CCONJ
taxlaw-2828	196	33	remonstrance	remonstrance	NOUN
taxlaw-2828	196	34	against	against	ADP
taxlaw-2828	196	35	religious	religious	ADJ
taxlaw-2828	196	36	assessments	assessment	NOUN
taxlaw-2828	196	37	was	be	AUX
taxlaw-2828	196	38	exactly	exactly	ADV
taxlaw-2828	196	39	this	this	DET
taxlaw-2828	196	40	sort	sort	NOUN
taxlaw-2828	196	41	of	of	ADP
taxlaw-2828	196	42	tax	tax	NOUN
taxlaw-2828	196	43	.	.	PUNCT
taxlaw-2828	197	1	64	64	NUM
taxlaw-2828	197	2	the	the	DET
taxlaw-2828	197	3	tax	tax	NOUN
taxlaw-2828	197	4	at	at	ADP
taxlaw-2828	197	5	issue	issue	NOUN
taxlaw-2828	197	6	there	there	ADV
taxlaw-2828	197	7	allowed	allow	VERB
taxlaw-2828	197	8	those	those	PRON
taxlaw-2828	197	9	objecting	object	VERB
taxlaw-2828	197	10	to	to	ADP
taxlaw-2828	197	11	government	government	NOUN
taxlaw-2828	197	12	funding	funding	NOUN
taxlaw-2828	197	13	for	for	ADP
taxlaw-2828	197	14	religious	religious	ADJ
taxlaw-2828	197	15	schools	school	NOUN
taxlaw-2828	197	16	to	to	PART
taxlaw-2828	197	17	opt	opt	VERB
taxlaw-2828	197	18	out	out	ADP
taxlaw-2828	197	19	and	and	CCONJ
taxlaw-2828	197	20	put	put	VERB
taxlaw-2828	197	21	their	their	PRON
taxlaw-2828	197	22	tax	tax	NOUN
taxlaw-2828	197	23	dollars	dollar	NOUN
taxlaw-2828	197	24	into	into	ADP
taxlaw-2828	197	25	a	a	DET
taxlaw-2828	197	26	fund	fund	NOUN
taxlaw-2828	197	27	55	55	NUM
taxlaw-2828	197	28	winn	winn	NOUN
taxlaw-2828	197	29	,	,	PUNCT
taxlaw-2828	197	30	131	131	NUM
taxlaw-2828	197	31	s.	s.	PROPN
taxlaw-2828	197	32	ct	ct	PROPN
taxlaw-2828	197	33	.	.	PUNCT
taxlaw-2828	198	1	at	at	ADP
taxlaw-2828	198	2	1450	1450	NUM
taxlaw-2828	198	3	(	(	PUNCT
taxlaw-2828	198	4	scalia	scalia	PROPN
taxlaw-2828	198	5	,	,	PUNCT
taxlaw-2828	198	6	j.	j.	PROPN
taxlaw-2828	198	7	,	,	PUNCT
taxlaw-2828	198	8	concurring	concur	VERB
taxlaw-2828	198	9	)	)	PUNCT
taxlaw-2828	198	10	.	.	PUNCT
taxlaw-2828	199	1	56	56	NUM
taxlaw-2828	200	1	i	i	PRON
taxlaw-2828	200	2	d.	d.	PROPN
taxlaw-2828	200	3	57	57	NUM
taxlaw-2828	201	1	i	i	PRON
taxlaw-2828	201	2	d.	d.	PROPN
taxlaw-2828	201	3	at	at	ADP
taxlaw-2828	201	4	1451	1451	NUM
taxlaw-2828	201	5	(	(	PUNCT
taxlaw-2828	201	6	kagan	kagan	PROPN
taxlaw-2828	201	7	,	,	PUNCT
taxlaw-2828	201	8	j.	j.	PROPN
taxlaw-2828	201	9	,	,	PUNCT
taxlaw-2828	201	10	dissenting	dissent	VERB
taxlaw-2828	201	11	)	)	PUNCT
taxlaw-2828	201	12	.	.	PUNCT
taxlaw-2828	202	1	58	58	NUM
taxlaw-2828	203	1	i	i	PRON
taxlaw-2828	203	2	d.	d.	PROPN
taxlaw-2828	203	3	at	at	ADP
taxlaw-2828	203	4	1455	1455	NUM
taxlaw-2828	203	5	.	.	PUNCT
taxlaw-2828	204	1	59	59	NUM
taxlaw-2828	205	1	i	i	PRON
taxlaw-2828	205	2	d.	d.	PROPN
taxlaw-2828	205	3	at	at	ADP
taxlaw-2828	205	4	1451	1451	NUM
taxlaw-2828	205	5	.	.	PUNCT
taxlaw-2828	206	1	60	60	NUM
taxlaw-2828	206	2	i	i	PRON
taxlaw-2828	206	3	d.	d.	NOUN
taxlaw-2828	206	4	at	at	ADP
taxlaw-2828	206	5	1459	1459	NUM
taxlaw-2828	206	6	.	.	PUNCT
taxlaw-2828	207	1	61	61	NUM
taxlaw-2828	207	2	i	i	PRON
taxlaw-2828	207	3	d.	d.	NOUN
taxlaw-2828	207	4	at	at	ADP
taxlaw-2828	207	5	1451	1451	NUM
taxlaw-2828	207	6	.	.	PUNCT
taxlaw-2828	208	1	62	62	NUM
taxlaw-2828	208	2	i	i	PRON
taxlaw-2828	208	3	d.	d.	NOUN
taxlaw-2828	208	4	at	at	ADP
taxlaw-2828	208	5	1459	1459	NUM
taxlaw-2828	208	6	.	.	PUNCT
taxlaw-2828	209	1	63	63	NUM
taxlaw-2828	210	1	i	i	PRON
taxlaw-2828	210	2	d.	d.	PROPN
taxlaw-2828	210	3	64	64	NUM
taxlaw-2828	211	1	i	i	PRON
taxlaw-2828	211	2	d.	d.	PROPN
taxlaw-2828	211	3	at	at	ADP
taxlaw-2828	211	4	1461	1461	NUM
taxlaw-2828	211	5	.	.	PUNCT
taxlaw-2828	212	1	128	128	NUM
taxlaw-2828	212	2	columbia	columbia	PROPN
taxlaw-2828	212	3	journal	journal	PROPN
taxlaw-2828	212	4	of	of	ADP
taxlaw-2828	212	5	tax	tax	NOUN
taxlaw-2828	212	6	law	law	NOUN
taxlaw-2828	212	7	[	[	X
taxlaw-2828	212	8	vol.6:118	vol.6:118	X
taxlaw-2828	212	9	the	the	DET
taxlaw-2828	212	10	government	government	NOUN
taxlaw-2828	212	11	would	would	AUX
taxlaw-2828	212	12	use	use	VERB
taxlaw-2828	212	13	to	to	PART
taxlaw-2828	212	14	support	support	VERB
taxlaw-2828	212	15	non	non	ADJ
taxlaw-2828	212	16	-	-	ADJ
taxlaw-2828	212	17	religious	religious	ADJ
taxlaw-2828	212	18	county	county	NOUN
taxlaw-2828	212	19	schools	school	NOUN
taxlaw-2828	212	20	.	.	PUNCT
taxlaw-2828	213	1	65	65	NUM
taxlaw-2828	214	1	although	although	SCONJ
taxlaw-2828	214	2	the	the	DET
taxlaw-2828	214	3	particulars	particular	NOUN
taxlaw-2828	214	4	may	may	AUX
taxlaw-2828	214	5	differ	differ	VERB
taxlaw-2828	214	6	slightly	slightly	ADV
taxlaw-2828	214	7	between	between	ADP
taxlaw-2828	214	8	this	this	DET
taxlaw-2828	214	9	case	case	NOUN
taxlaw-2828	214	10	and	and	CCONJ
taxlaw-2828	214	11	that	that	SCONJ
taxlaw-2828	214	12	at	at	ADP
taxlaw-2828	214	13	issue	issue	NOUN
taxlaw-2828	214	14	in	in	ADP
taxlaw-2828	214	15	winn	winn	PROPN
taxlaw-2828	214	16	,	,	PUNCT
taxlaw-2828	214	17	the	the	DET
taxlaw-2828	214	18	intuitive	intuitive	ADJ
taxlaw-2828	214	19	force	force	NOUN
taxlaw-2828	214	20	of	of	ADP
taxlaw-2828	214	21	the	the	DET
taxlaw-2828	214	22	analogy	analogy	NOUN
taxlaw-2828	214	23	is	be	AUX
taxlaw-2828	214	24	strong	strong	ADJ
taxlaw-2828	214	25	.	.	PUNCT
taxlaw-2828	215	1	as	as	SCONJ
taxlaw-2828	215	2	was	be	AUX
taxlaw-2828	215	3	the	the	DET
taxlaw-2828	215	4	case	case	NOUN
taxlaw-2828	215	5	in	in	ADP
taxlaw-2828	215	6	madison	madison	PROPN
taxlaw-2828	215	7	’s	’s	PART
taxlaw-2828	215	8	time	time	NOUN
taxlaw-2828	215	9	,	,	PUNCT
taxlaw-2828	215	10	in	in	ADP
taxlaw-2828	215	11	winn	winn	PROPN
taxlaw-2828	215	12	an	an	DET
taxlaw-2828	215	13	individual	individual	ADJ
taxlaw-2828	215	14	objecting	object	VERB
taxlaw-2828	215	15	taxpayer	taxpayer	NOUN
taxlaw-2828	215	16	’s	’s	PART
taxlaw-2828	215	17	money	money	NOUN
taxlaw-2828	215	18	will	will	AUX
taxlaw-2828	215	19	not	not	PART
taxlaw-2828	215	20	go	go	VERB
taxlaw-2828	215	21	to	to	PART
taxlaw-2828	215	22	support	support	VERB
taxlaw-2828	215	23	a	a	DET
taxlaw-2828	215	24	religious	religious	ADJ
taxlaw-2828	215	25	school	school	NOUN
taxlaw-2828	215	26	,	,	PUNCT
taxlaw-2828	215	27	but	but	CCONJ
taxlaw-2828	215	28	the	the	DET
taxlaw-2828	215	29	government	government	NOUN
taxlaw-2828	215	30	is	be	AUX
taxlaw-2828	215	31	still	still	ADV
taxlaw-2828	215	32	using	use	VERB
taxlaw-2828	215	33	the	the	DET
taxlaw-2828	215	34	tax	tax	NOUN
taxlaw-2828	215	35	system	system	NOUN
taxlaw-2828	215	36	to	to	PART
taxlaw-2828	215	37	establish	establish	VERB
taxlaw-2828	215	38	religion	religion	NOUN
taxlaw-2828	215	39	.	.	PUNCT
taxlaw-2828	216	1	iii	iii	X
taxlaw-2828	216	2	.	.	PUNCT
taxlaw-2828	217	1	the	the	DET
taxlaw-2828	217	2	problem	problem	NOUN
taxlaw-2828	217	3	this	this	DET
taxlaw-2828	217	4	section	section	NOUN
taxlaw-2828	217	5	describes	describe	VERB
taxlaw-2828	217	6	the	the	DET
taxlaw-2828	217	7	premise	premise	NOUN
taxlaw-2828	217	8	of	of	ADP
taxlaw-2828	217	9	this	this	DET
taxlaw-2828	217	10	note	note	NOUN
taxlaw-2828	217	11	,	,	PUNCT
taxlaw-2828	217	12	namely	namely	ADV
taxlaw-2828	217	13	,	,	PUNCT
taxlaw-2828	217	14	that	that	SCONJ
taxlaw-2828	217	15	taxpayer	taxpayer	NOUN
taxlaw-2828	217	16	standing	stand	VERB
taxlaw-2828	217	17	as	as	ADP
taxlaw-2828	217	18	a	a	DET
taxlaw-2828	217	19	doctrine	doctrine	NOUN
taxlaw-2828	217	20	is	be	AUX
taxlaw-2828	217	21	constitutionally	constitutionally	ADV
taxlaw-2828	217	22	permissible	permissible	ADJ
taxlaw-2828	217	23	but	but	CCONJ
taxlaw-2828	217	24	broken	break	VERB
taxlaw-2828	217	25	in	in	ADP
taxlaw-2828	217	26	its	its	PRON
taxlaw-2828	217	27	present	present	ADJ
taxlaw-2828	217	28	form	form	NOUN
taxlaw-2828	217	29	and	and	CCONJ
taxlaw-2828	217	30	therefore	therefore	ADV
taxlaw-2828	217	31	in	in	ADP
taxlaw-2828	217	32	need	need	NOUN
taxlaw-2828	217	33	of	of	ADP
taxlaw-2828	217	34	a	a	DET
taxlaw-2828	217	35	new	new	ADJ
taxlaw-2828	217	36	formulation	formulation	NOUN
taxlaw-2828	217	37	.	.	PUNCT
taxlaw-2828	218	1	part	part	NOUN
taxlaw-2828	218	2	a	a	DET
taxlaw-2828	218	3	outlines	outline	NOUN
taxlaw-2828	218	4	the	the	DET
taxlaw-2828	218	5	contrary	contrary	ADJ
taxlaw-2828	218	6	position	position	NOUN
taxlaw-2828	218	7	that	that	SCONJ
taxlaw-2828	218	8	taxpayer	taxpayer	NOUN
taxlaw-2828	218	9	standing	stand	VERB
taxlaw-2828	218	10	should	should	AUX
taxlaw-2828	218	11	never	never	ADV
taxlaw-2828	218	12	be	be	AUX
taxlaw-2828	218	13	permitted	permit	VERB
taxlaw-2828	218	14	.	.	PUNCT
taxlaw-2828	219	1	part	part	NOUN
taxlaw-2828	219	2	b	b	PROPN
taxlaw-2828	219	3	discusses	discuss	VERB
taxlaw-2828	219	4	previous	previous	ADJ
taxlaw-2828	219	5	taxpayer	taxpayer	NOUN
taxlaw-2828	219	6	standing	standing	NOUN
taxlaw-2828	219	7	cases	case	NOUN
taxlaw-2828	219	8	,	,	PUNCT
taxlaw-2828	219	9	which	which	PRON
taxlaw-2828	219	10	have	have	AUX
taxlaw-2828	219	11	been	be	AUX
taxlaw-2828	219	12	allowed	allow	VERB
taxlaw-2828	219	13	to	to	PART
taxlaw-2828	219	14	proceed	proceed	VERB
taxlaw-2828	219	15	to	to	ADP
taxlaw-2828	219	16	final	final	ADJ
taxlaw-2828	219	17	judgment	judgment	NOUN
taxlaw-2828	219	18	where	where	SCONJ
taxlaw-2828	219	19	jurisdictional	jurisdictional	ADJ
taxlaw-2828	219	20	defects	defect	NOUN
taxlaw-2828	219	21	were	be	AUX
taxlaw-2828	219	22	allowed	allow	VERB
taxlaw-2828	219	23	to	to	PART
taxlaw-2828	219	24	pass	pass	VERB
taxlaw-2828	219	25	sub	sub	NOUN
taxlaw-2828	219	26	silentio	silentio	NOUN
taxlaw-2828	219	27	.	.	PUNCT
taxlaw-2828	220	1	part	part	NOUN
taxlaw-2828	220	2	c	c	PROPN
taxlaw-2828	220	3	briefly	briefly	ADV
taxlaw-2828	220	4	outlines	outline	VERB
taxlaw-2828	220	5	the	the	DET
taxlaw-2828	220	6	result	result	NOUN
taxlaw-2828	220	7	if	if	SCONJ
taxlaw-2828	220	8	taxpayer	taxpayer	NOUN
taxlaw-2828	220	9	standing	standing	NOUN
taxlaw-2828	220	10	is	be	AUX
taxlaw-2828	220	11	wholly	wholly	ADV
taxlaw-2828	220	12	disallowed	disallow	VERB
taxlaw-2828	220	13	:	:	PUNCT
taxlaw-2828	220	14	that	that	SCONJ
taxlaw-2828	220	15	there	there	PRON
taxlaw-2828	220	16	may	may	AUX
taxlaw-2828	220	17	well	well	ADV
taxlaw-2828	220	18	be	be	AUX
taxlaw-2828	220	19	no	no	DET
taxlaw-2828	220	20	remedy	remedy	NOUN
taxlaw-2828	220	21	for	for	ADP
taxlaw-2828	220	22	aggrieved	aggrieved	ADJ
taxlaw-2828	220	23	taxpayers	taxpayer	NOUN
taxlaw-2828	220	24	in	in	ADP
taxlaw-2828	220	25	certain	certain	ADJ
taxlaw-2828	220	26	situations	situation	NOUN
taxlaw-2828	220	27	.	.	PUNCT
taxlaw-2828	221	1	a.	a.	NOUN
taxlaw-2828	221	2	no	no	DET
taxlaw-2828	221	3	taxpayer	taxpayer	NOUN
taxlaw-2828	221	4	standing	stand	VERB
taxlaw-2828	221	5	some	some	DET
taxlaw-2828	221	6	jurists	jurist	NOUN
taxlaw-2828	221	7	and	and	CCONJ
taxlaw-2828	221	8	commentators	commentator	NOUN
taxlaw-2828	221	9	believe	believe	VERB
taxlaw-2828	221	10	that	that	SCONJ
taxlaw-2828	221	11	taxpayer	taxpayer	NOUN
taxlaw-2828	221	12	standing	standing	NOUN
taxlaw-2828	221	13	is	be	AUX
taxlaw-2828	221	14	never	never	ADV
taxlaw-2828	221	15	permissible	permissible	ADJ
taxlaw-2828	221	16	.	.	PUNCT
taxlaw-2828	222	1	66	66	NUM
taxlaw-2828	223	1	the	the	DET
taxlaw-2828	223	2	consistent	consistent	ADJ
taxlaw-2828	223	3	refrain	refrain	NOUN
taxlaw-2828	223	4	from	from	ADP
taxlaw-2828	223	5	this	this	DET
taxlaw-2828	223	6	camp	camp	NOUN
taxlaw-2828	223	7	has	have	AUX
taxlaw-2828	223	8	been	be	AUX
taxlaw-2828	223	9	that	that	SCONJ
taxlaw-2828	223	10	taxpayer	taxpayer	NOUN
taxlaw-2828	223	11	standing	standing	NOUN
taxlaw-2828	223	12	is	be	AUX
taxlaw-2828	223	13	inconsistent	inconsistent	ADJ
taxlaw-2828	223	14	with	with	ADP
taxlaw-2828	223	15	the	the	DET
taxlaw-2828	223	16	constitutionally	constitutionally	ADV
taxlaw-2828	223	17	irreducible	irreducible	ADJ
taxlaw-2828	223	18	minimums	minimum	NOUN
taxlaw-2828	223	19	that	that	PRON
taxlaw-2828	223	20	have	have	AUX
taxlaw-2828	223	21	been	be	AUX
taxlaw-2828	223	22	developed	develop	VERB
taxlaw-2828	223	23	through	through	ADP
taxlaw-2828	223	24	the	the	DET
taxlaw-2828	223	25	court	court	NOUN
taxlaw-2828	223	26	’s	’s	PART
taxlaw-2828	223	27	article	article	NOUN
taxlaw-2828	223	28	iii	iii	NUM
taxlaw-2828	223	29	jurisprudence	jurisprudence	NOUN
taxlaw-2828	223	30	.	.	PUNCT
taxlaw-2828	224	1	67	67	NUM
taxlaw-2828	224	2	plaintiffs	plaintiff	NOUN
taxlaw-2828	224	3	are	be	AUX
taxlaw-2828	224	4	thought	think	VERB
taxlaw-2828	224	5	,	,	PUNCT
taxlaw-2828	224	6	generally	generally	ADV
taxlaw-2828	224	7	,	,	PUNCT
taxlaw-2828	224	8	to	to	PART
taxlaw-2828	224	9	have	have	VERB
taxlaw-2828	224	10	two	two	NUM
taxlaw-2828	224	11	lines	line	NOUN
taxlaw-2828	224	12	of	of	ADP
taxlaw-2828	224	13	argument	argument	NOUN
taxlaw-2828	224	14	when	when	SCONJ
taxlaw-2828	224	15	it	it	PRON
taxlaw-2828	224	16	comes	come	VERB
taxlaw-2828	224	17	to	to	ADP
taxlaw-2828	224	18	alleging	allege	VERB
taxlaw-2828	224	19	an	an	DET
taxlaw-2828	224	20	injury	injury	NOUN
taxlaw-2828	224	21	in	in	ADP
taxlaw-2828	224	22	these	these	DET
taxlaw-2828	224	23	cases	case	NOUN
taxlaw-2828	224	24	.	.	PUNCT
taxlaw-2828	225	1	first	first	ADV
taxlaw-2828	225	2	,	,	PUNCT
taxlaw-2828	225	3	they	they	PRON
taxlaw-2828	225	4	can	can	AUX
taxlaw-2828	225	5	allege	allege	VERB
taxlaw-2828	225	6	that	that	SCONJ
taxlaw-2828	225	7	they	they	PRON
taxlaw-2828	225	8	have	have	AUX
taxlaw-2828	225	9	suffered	suffer	VERB
taxlaw-2828	225	10	real	real	ADJ
taxlaw-2828	225	11	financial	financial	ADJ
taxlaw-2828	225	12	harm	harm	NOUN
taxlaw-2828	225	13	because	because	SCONJ
taxlaw-2828	225	14	their	their	PRON
taxlaw-2828	225	15	tax	tax	NOUN
taxlaw-2828	225	16	bill	bill	NOUN
taxlaw-2828	225	17	would	would	AUX
taxlaw-2828	225	18	actually	actually	ADV
taxlaw-2828	225	19	be	be	AUX
taxlaw-2828	225	20	lower	low	ADJ
taxlaw-2828	225	21	if	if	SCONJ
taxlaw-2828	225	22	the	the	DET
taxlaw-2828	225	23	challenged	challenge	VERB
taxlaw-2828	225	24	conduct	conduct	NOUN
taxlaw-2828	225	25	were	be	AUX
taxlaw-2828	225	26	to	to	PART
taxlaw-2828	225	27	be	be	AUX
taxlaw-2828	225	28	enjoined	enjoin	VERB
taxlaw-2828	225	29	.	.	PUNCT
taxlaw-2828	226	1	the	the	DET
taxlaw-2828	226	2	supreme	supreme	PROPN
taxlaw-2828	226	3	court	court	PROPN
taxlaw-2828	226	4	has	have	AUX
taxlaw-2828	226	5	been	be	AUX
taxlaw-2828	226	6	quick	quick	ADJ
taxlaw-2828	226	7	to	to	PART
taxlaw-2828	226	8	reject	reject	VERB
taxlaw-2828	226	9	this	this	DET
taxlaw-2828	226	10	argument	argument	NOUN
taxlaw-2828	226	11	as	as	ADP
taxlaw-2828	226	12	grasping	grasp	VERB
taxlaw-2828	226	13	and	and	CCONJ
taxlaw-2828	226	14	speculative	speculative	ADJ
taxlaw-2828	226	15	because	because	SCONJ
taxlaw-2828	226	16	taxpayers	taxpayer	NOUN
taxlaw-2828	226	17	have	have	AUX
taxlaw-2828	226	18	not	not	PART
taxlaw-2828	226	19	been	be	AUX
taxlaw-2828	226	20	held	hold	VERB
taxlaw-2828	226	21	to	to	PART
taxlaw-2828	226	22	have	have	VERB
taxlaw-2828	226	23	a	a	DET
taxlaw-2828	226	24	sufficiently	sufficiently	ADV
taxlaw-2828	226	25	large	large	ADJ
taxlaw-2828	226	26	interest	interest	NOUN
taxlaw-2828	226	27	in	in	ADP
taxlaw-2828	226	28	the	the	DET
taxlaw-2828	226	29	federal	federal	ADJ
taxlaw-2828	226	30	treasury	treasury	PROPN
taxlaw-2828	226	31	to	to	PART
taxlaw-2828	226	32	permit	permit	VERB
taxlaw-2828	226	33	standing	stand	VERB
taxlaw-2828	226	34	out	out	ADP
taxlaw-2828	226	35	of	of	ADP
taxlaw-2828	226	36	a	a	DET
taxlaw-2828	226	37	concern	concern	NOUN
taxlaw-2828	226	38	for	for	ADP
taxlaw-2828	226	39	the	the	DET
taxlaw-2828	226	40	fisc	fisc	NOUN
taxlaw-2828	226	41	.	.	PUNCT
taxlaw-2828	227	1	68	68	NUM
taxlaw-2828	227	2	furthermore	furthermore	ADV
taxlaw-2828	227	3	,	,	PUNCT
taxlaw-2828	227	4	the	the	DET
taxlaw-2828	227	5	court	court	NOUN
taxlaw-2828	227	6	has	have	AUX
taxlaw-2828	227	7	been	be	AUX
taxlaw-2828	227	8	skeptical	skeptical	ADJ
taxlaw-2828	227	9	that	that	SCONJ
taxlaw-2828	227	10	the	the	DET
taxlaw-2828	227	11	government	government	NOUN
taxlaw-2828	227	12	would	would	AUX
taxlaw-2828	227	13	lower	lower	VERB
taxlaw-2828	227	14	taxes	taxis	NOUN
taxlaw-2828	227	15	as	as	ADP
taxlaw-2828	227	16	a	a	DET
taxlaw-2828	227	17	result	result	NOUN
taxlaw-2828	227	18	of	of	ADP
taxlaw-2828	227	19	any	any	DET
taxlaw-2828	227	20	judicial	judicial	ADJ
taxlaw-2828	227	21	action	action	NOUN
taxlaw-2828	227	22	,	,	PUNCT
taxlaw-2828	227	23	making	make	VERB
taxlaw-2828	227	24	the	the	DET
taxlaw-2828	227	25	specific	specific	ADJ
taxlaw-2828	227	26	tax	tax	NOUN
taxlaw-2828	227	27	burden	burden	NOUN
taxlaw-2828	227	28	argument	argument	NOUN
taxlaw-2828	227	29	unworkable	unworkable	ADJ
taxlaw-2828	227	30	.	.	PUNCT
taxlaw-2828	228	1	69	69	NUM
taxlaw-2828	228	2	if	if	SCONJ
taxlaw-2828	228	3	the	the	DET
taxlaw-2828	228	4	challenged	challenge	VERB
taxlaw-2828	228	5	conduct	conduct	NOUN
taxlaw-2828	228	6	were	be	AUX
taxlaw-2828	228	7	to	to	PART
taxlaw-2828	228	8	be	be	AUX
taxlaw-2828	228	9	enjoined	enjoin	VERB
taxlaw-2828	228	10	,	,	PUNCT
taxlaw-2828	228	11	the	the	DET
taxlaw-2828	228	12	government	government	NOUN
taxlaw-2828	228	13	may	may	AUX
taxlaw-2828	228	14	create	create	VERB
taxlaw-2828	228	15	a	a	DET
taxlaw-2828	228	16	different	different	ADJ
taxlaw-2828	228	17	but	but	CCONJ
taxlaw-2828	228	18	similar	similar	ADJ
taxlaw-2828	228	19	program	program	NOUN
taxlaw-2828	228	20	or	or	CCONJ
taxlaw-2828	228	21	may	may	AUX
taxlaw-2828	228	22	simply	simply	ADV
taxlaw-2828	228	23	choose	choose	VERB
taxlaw-2828	228	24	to	to	PART
taxlaw-2828	228	25	spend	spend	VERB
taxlaw-2828	228	26	the	the	DET
taxlaw-2828	228	27	funds	fund	NOUN
taxlaw-2828	228	28	somewhere	somewhere	ADV
taxlaw-2828	228	29	else	else	ADV
taxlaw-2828	228	30	.	.	PUNCT
taxlaw-2828	229	1	either	either	DET
taxlaw-2828	229	2	way	way	NOUN
taxlaw-2828	229	3	,	,	PUNCT
taxlaw-2828	229	4	it	it	PRON
taxlaw-2828	229	5	is	be	AUX
taxlaw-2828	229	6	highly	highly	ADV
taxlaw-2828	229	7	speculative	speculative	ADJ
taxlaw-2828	229	8	to	to	PART
taxlaw-2828	229	9	say	say	VERB
taxlaw-2828	229	10	that	that	SCONJ
taxlaw-2828	229	11	the	the	DET
taxlaw-2828	229	12	overall	overall	ADJ
taxlaw-2828	229	13	tax	tax	NOUN
taxlaw-2828	229	14	burden	burden	NOUN
taxlaw-2828	229	15	of	of	ADP
taxlaw-2828	229	16	any	any	DET
taxlaw-2828	229	17	taxpayer	taxpayer	NOUN
taxlaw-2828	229	18	would	would	AUX
taxlaw-2828	229	19	be	be	AUX
taxlaw-2828	229	20	lower	low	ADJ
taxlaw-2828	229	21	.	.	PUNCT
taxlaw-2828	230	1	the	the	DET
taxlaw-2828	230	2	court	court	NOUN
taxlaw-2828	230	3	aptly	aptly	ADV
taxlaw-2828	230	4	makes	make	VERB
taxlaw-2828	230	5	these	these	DET
taxlaw-2828	230	6	points	point	NOUN
taxlaw-2828	230	7	in	in	ADP
taxlaw-2828	230	8	frothingham	frothingham	NOUN
taxlaw-2828	230	9	.	.	PUNCT
taxlaw-2828	231	1	70	70	NUM
taxlaw-2828	231	2	second	second	ADJ
taxlaw-2828	231	3	,	,	PUNCT
taxlaw-2828	231	4	plaintiffs	plaintiff	NOUN
taxlaw-2828	231	5	may	may	AUX
taxlaw-2828	231	6	allege	allege	VERB
taxlaw-2828	231	7	a	a	DET
taxlaw-2828	231	8	psychic	psychic	ADJ
taxlaw-2828	231	9	injury	injury	NOUN
taxlaw-2828	231	10	arising	arise	VERB
taxlaw-2828	231	11	out	out	ADP
taxlaw-2828	231	12	of	of	ADP
taxlaw-2828	231	13	a	a	DET
taxlaw-2828	231	14	violation	violation	NOUN
taxlaw-2828	231	15	of	of	ADP
taxlaw-2828	231	16	the	the	DET
taxlaw-2828	231	17	establishment	establishment	NOUN
taxlaw-2828	231	18	clause	clause	NOUN
taxlaw-2828	231	19	(	(	PUNCT
taxlaw-2828	231	20	or	or	CCONJ
taxlaw-2828	231	21	other	other	ADJ
taxlaw-2828	231	22	part	part	NOUN
taxlaw-2828	231	23	of	of	ADP
taxlaw-2828	231	24	the	the	DET
taxlaw-2828	231	25	constitution	constitution	NOUN
taxlaw-2828	231	26	)	)	PUNCT
taxlaw-2828	231	27	.	.	PUNCT
taxlaw-2828	232	1	71	71	NUM
taxlaw-2828	232	2	critics	critic	NOUN
taxlaw-2828	232	3	of	of	ADP
taxlaw-2828	232	4	taxpayer	taxpayer	NOUN
taxlaw-2828	232	5	standing	standing	NOUN
taxlaw-2828	232	6	have	have	AUX
taxlaw-2828	232	7	argued	argue	VERB
taxlaw-2828	232	8	that	that	SCONJ
taxlaw-2828	232	9	this	this	DET
taxlaw-2828	232	10	injury	injury	NOUN
taxlaw-2828	232	11	is	be	AUX
taxlaw-2828	232	12	not	not	PART
taxlaw-2828	232	13	concrete	concrete	ADJ
taxlaw-2828	232	14	and	and	CCONJ
taxlaw-2828	232	15	particularized	particularize	VERB
taxlaw-2828	232	16	enough	enough	ADV
taxlaw-2828	232	17	to	to	PART
taxlaw-2828	232	18	justify	justify	VERB
taxlaw-2828	232	19	standing	stand	VERB
taxlaw-2828	232	20	(	(	PUNCT
taxlaw-2828	232	21	in	in	ADP
taxlaw-2828	232	22	that	that	DET
taxlaw-2828	232	23	relief	relief	NOUN
taxlaw-2828	232	24	would	would	AUX
taxlaw-2828	232	25	not	not	PART
taxlaw-2828	232	26	particularly	particularly	ADV
taxlaw-2828	232	27	benefit	benefit	VERB
taxlaw-2828	232	28	any	any	DET
taxlaw-2828	232	29	one	one	NUM
taxlaw-2828	232	30	taxpayer	taxpayer	NOUN
taxlaw-2828	232	31	any	any	PRON
taxlaw-2828	232	32	more	more	ADJ
taxlaw-2828	232	33	than	than	ADP
taxlaw-2828	232	34	any	any	DET
taxlaw-2828	232	35	other	other	ADJ
taxlaw-2828	232	36	citizen	citizen	NOUN
taxlaw-2828	232	37	)	)	PUNCT
taxlaw-2828	232	38	,	,	PUNCT
taxlaw-2828	232	39	and	and	CCONJ
taxlaw-2828	232	40	that	that	SCONJ
taxlaw-2828	232	41	the	the	DET
taxlaw-2828	232	42	taxpayer	taxpayer	NOUN
taxlaw-2828	232	43	really	really	ADV
taxlaw-2828	232	44	only	only	ADV
taxlaw-2828	232	45	expresses	express	VERB
taxlaw-2828	232	46	a	a	DET
taxlaw-2828	232	47	general	general	ADJ
taxlaw-2828	232	48	grievance	grievance	NOUN
taxlaw-2828	232	49	about	about	ADP
taxlaw-2828	232	50	the	the	DET
taxlaw-2828	232	51	operation	operation	NOUN
taxlaw-2828	232	52	of	of	ADP
taxlaw-2828	232	53	government	government	NOUN
taxlaw-2828	232	54	.	.	PUNCT
taxlaw-2828	233	1	72	72	NUM
taxlaw-2828	233	2	the	the	DET
taxlaw-2828	233	3	argument	argument	NOUN
taxlaw-2828	233	4	goes	go	VERB
taxlaw-2828	233	5	that	that	SCONJ
taxlaw-2828	233	6	general	general	ADJ
taxlaw-2828	233	7	grievances	grievance	NOUN
taxlaw-2828	233	8	should	should	AUX
taxlaw-2828	233	9	not	not	PART
taxlaw-2828	233	10	be	be	AUX
taxlaw-2828	233	11	resolved	resolve	VERB
taxlaw-2828	233	12	in	in	ADP
taxlaw-2828	233	13	the	the	DET
taxlaw-2828	233	14	judiciary	judiciary	NOUN
taxlaw-2828	233	15	,	,	PUNCT
taxlaw-2828	233	16	but	but	CCONJ
taxlaw-2828	233	17	rather	rather	ADV
taxlaw-2828	233	18	through	through	ADP
taxlaw-2828	233	19	the	the	DET
taxlaw-2828	233	20	political	political	ADJ
taxlaw-2828	233	21	process	process	NOUN
taxlaw-2828	233	22	.	.	PUNCT
taxlaw-2828	234	1	73	73	NUM
taxlaw-2828	234	2	65	65	NUM
taxlaw-2828	235	1	i	i	PRON
taxlaw-2828	235	2	d.	d.	PROPN
taxlaw-2828	235	3	66	66	NUM
taxlaw-2828	235	4	see	see	VERB
taxlaw-2828	235	5	hein	hein	PROPN
taxlaw-2828	235	6	v.	v.	ADP
taxlaw-2828	235	7	freedom	freedom	NOUN
taxlaw-2828	235	8	from	from	ADP
taxlaw-2828	235	9	religion	religion	PROPN
taxlaw-2828	235	10	foundation	foundation	PROPN
taxlaw-2828	235	11	,	,	PUNCT
taxlaw-2828	235	12	551	551	NUM
taxlaw-2828	235	13	u.s	u.s	PROPN
taxlaw-2828	235	14	.	.	PROPN
taxlaw-2828	235	15	587	587	NUM
taxlaw-2828	235	16	,	,	PUNCT
taxlaw-2828	235	17	618	618	NUM
taxlaw-2828	235	18	(	(	PUNCT
taxlaw-2828	235	19	2007	2007	NUM
taxlaw-2828	235	20	)	)	PUNCT
taxlaw-2828	235	21	(	(	PUNCT
taxlaw-2828	235	22	scalia	scalia	PROPN
taxlaw-2828	235	23	,	,	PUNCT
taxlaw-2828	235	24	j.	j.	PROPN
taxlaw-2828	235	25	,	,	PUNCT
taxlaw-2828	235	26	concurring	concur	VERB
taxlaw-2828	235	27	)	)	PUNCT
taxlaw-2828	235	28	(	(	PUNCT
taxlaw-2828	235	29	repudiating	repudiate	VERB
taxlaw-2828	235	30	taxpayer	taxpayer	NOUN
taxlaw-2828	235	31	standing	standing	ADJ
taxlaw-2828	235	32	doctrine	doctrine	NOUN
taxlaw-2828	235	33	entirely	entirely	ADV
taxlaw-2828	235	34	)	)	PUNCT
taxlaw-2828	235	35	.	.	PUNCT
taxlaw-2828	236	1	67	67	NUM
taxlaw-2828	237	1	i	i	PRON
taxlaw-2828	237	2	d.	d.	PROPN
taxlaw-2828	237	3	68	68	NUM
taxlaw-2828	237	4	frothingham	frothingham	PROPN
taxlaw-2828	237	5	v.	v.	ADP
taxlaw-2828	237	6	mellon	mellon	PROPN
taxlaw-2828	237	7	,	,	PUNCT
taxlaw-2828	237	8	262	262	NUM
taxlaw-2828	237	9	u.s	u.s	PROPN
taxlaw-2828	237	10	.	.	PROPN
taxlaw-2828	237	11	447	447	NUM
taxlaw-2828	237	12	,	,	PUNCT
taxlaw-2828	237	13	487	487	NUM
taxlaw-2828	237	14	(	(	PUNCT
taxlaw-2828	237	15	1923	1923	NUM
taxlaw-2828	237	16	)	)	PUNCT
taxlaw-2828	237	17	.	.	PUNCT
taxlaw-2828	238	1	69	69	NUM
taxlaw-2828	239	1	i	i	PRON
taxlaw-2828	239	2	d.	d.	PROPN
taxlaw-2828	239	3	70	70	NUM
taxlaw-2828	240	1	i	i	PRON
taxlaw-2828	240	2	d.	d.	PROPN
taxlaw-2828	240	3	71	71	NUM
taxlaw-2828	240	4	hein	hein	PROPN
taxlaw-2828	240	5	,	,	PUNCT
taxlaw-2828	240	6	551	551	NUM
taxlaw-2828	240	7	u.s	u.s	PROPN
taxlaw-2828	240	8	.	.	PROPN
taxlaw-2828	240	9	at	at	ADP
taxlaw-2828	240	10	619	619	NUM
taxlaw-2828	240	11	.	.	PUNCT
taxlaw-2828	241	1	72	72	NUM
taxlaw-2828	242	1	i	i	PRON
taxlaw-2828	242	2	d.	d.	NOUN
taxlaw-2828	242	3	at	at	ADP
taxlaw-2828	242	4	593	593	NUM
taxlaw-2828	242	5	.	.	PUNCT
taxlaw-2828	243	1	73	73	NUM
taxlaw-2828	244	1	i	i	PRON
taxlaw-2828	244	2	d.	d.	PROPN
taxlaw-2828	244	3	at	at	ADP
taxlaw-2828	244	4	636	636	NUM
taxlaw-2828	244	5	.	.	PUNCT
taxlaw-2828	245	1	2014	2014	NUM
taxlaw-2828	245	2	]	]	PUNCT
taxlaw-2828	245	3	a	a	DET
taxlaw-2828	245	4	new	new	ADJ
taxlaw-2828	245	5	theory	theory	NOUN
taxlaw-2828	245	6	of	of	ADP
taxlaw-2828	245	7	taxpayer	taxpayer	NOUN
taxlaw-2828	245	8	standing	stand	VERB
taxlaw-2828	245	9	129	129	NUM
taxlaw-2828	245	10	many	many	ADJ
taxlaw-2828	245	11	of	of	ADP
taxlaw-2828	245	12	the	the	DET
taxlaw-2828	245	13	arguments	argument	NOUN
taxlaw-2828	245	14	for	for	ADP
taxlaw-2828	245	15	eliminating	eliminate	VERB
taxlaw-2828	245	16	taxpayer	taxpayer	NOUN
taxlaw-2828	245	17	standing	standing	NOUN
taxlaw-2828	245	18	,	,	PUNCT
taxlaw-2828	245	19	like	like	ADP
taxlaw-2828	245	20	much	much	ADJ
taxlaw-2828	245	21	of	of	ADP
taxlaw-2828	245	22	the	the	DET
taxlaw-2828	245	23	standing	standing	NOUN
taxlaw-2828	245	24	doctrine	doctrine	NOUN
taxlaw-2828	245	25	,	,	PUNCT
taxlaw-2828	245	26	blend	blend	VERB
taxlaw-2828	245	27	constitutional	constitutional	ADJ
taxlaw-2828	245	28	and	and	CCONJ
taxlaw-2828	245	29	pragmatic	pragmatic	ADJ
taxlaw-2828	245	30	concerns	concern	NOUN
taxlaw-2828	245	31	seldom	seldom	ADV
taxlaw-2828	245	32	differentiating	differentiate	VERB
taxlaw-2828	245	33	one	one	NUM
taxlaw-2828	245	34	from	from	ADP
taxlaw-2828	245	35	the	the	DET
taxlaw-2828	245	36	other	other	ADJ
taxlaw-2828	245	37	.	.	PUNCT
taxlaw-2828	246	1	74	74	NUM
taxlaw-2828	246	2	insofar	insofar	ADV
taxlaw-2828	246	3	as	as	SCONJ
taxlaw-2828	246	4	a	a	DET
taxlaw-2828	246	5	constitutional	constitutional	ADJ
taxlaw-2828	246	6	barrier	barrier	NOUN
taxlaw-2828	246	7	is	be	AUX
taxlaw-2828	246	8	concerned	concern	VERB
taxlaw-2828	246	9	,	,	PUNCT
taxlaw-2828	246	10	little	little	ADJ
taxlaw-2828	246	11	attention	attention	NOUN
taxlaw-2828	246	12	has	have	AUX
taxlaw-2828	246	13	been	be	AUX
taxlaw-2828	246	14	given	give	VERB
taxlaw-2828	246	15	to	to	ADP
taxlaw-2828	246	16	the	the	DET
taxlaw-2828	246	17	constitutional	constitutional	ADJ
taxlaw-2828	246	18	terms	term	NOUN
taxlaw-2828	246	19	of	of	ADP
taxlaw-2828	246	20	“	"	PUNCT
taxlaw-2828	246	21	cases	case	NOUN
taxlaw-2828	246	22	”	"	PUNCT
taxlaw-2828	246	23	and	and	CCONJ
taxlaw-2828	246	24	“	"	PUNCT
taxlaw-2828	246	25	controversies	controversy	NOUN
taxlaw-2828	246	26	.	.	PUNCT
taxlaw-2828	246	27	”	"	PUNCT
taxlaw-2828	247	1	75	75	NUM
taxlaw-2828	247	2	this	this	PRON
taxlaw-2828	247	3	is	be	AUX
taxlaw-2828	247	4	not	not	PART
taxlaw-2828	247	5	altogether	altogether	ADV
taxlaw-2828	247	6	surprising	surprising	ADJ
taxlaw-2828	247	7	,	,	PUNCT
taxlaw-2828	247	8	as	as	SCONJ
taxlaw-2828	247	9	the	the	DET
taxlaw-2828	247	10	limitations	limitation	NOUN
taxlaw-2828	247	11	on	on	ADP
taxlaw-2828	247	12	standing	standing	NOUN
taxlaw-2828	247	13	contained	contain	VERB
taxlaw-2828	247	14	in	in	ADP
taxlaw-2828	247	15	the	the	DET
taxlaw-2828	247	16	constitution	constitution	NOUN
taxlaw-2828	247	17	are	be	AUX
taxlaw-2828	247	18	broadly	broadly	ADV
taxlaw-2828	247	19	put	put	VERB
taxlaw-2828	247	20	and	and	CCONJ
taxlaw-2828	247	21	require	require	VERB
taxlaw-2828	247	22	a	a	DET
taxlaw-2828	247	23	good	good	ADJ
taxlaw-2828	247	24	deal	deal	NOUN
taxlaw-2828	247	25	of	of	ADP
taxlaw-2828	247	26	work	work	NOUN
taxlaw-2828	247	27	to	to	PART
taxlaw-2828	247	28	be	be	AUX
taxlaw-2828	247	29	defined	define	VERB
taxlaw-2828	247	30	.	.	PUNCT
taxlaw-2828	248	1	76	76	NUM
taxlaw-2828	248	2	given	give	VERB
taxlaw-2828	248	3	the	the	DET
taxlaw-2828	248	4	vagueness	vagueness	NOUN
taxlaw-2828	248	5	of	of	ADP
taxlaw-2828	248	6	the	the	DET
taxlaw-2828	248	7	constitution	constitution	NOUN
taxlaw-2828	248	8	on	on	ADP
taxlaw-2828	248	9	this	this	DET
taxlaw-2828	248	10	point	point	NOUN
taxlaw-2828	248	11	,	,	PUNCT
taxlaw-2828	248	12	it	it	PRON
taxlaw-2828	248	13	is	be	AUX
taxlaw-2828	248	14	almost	almost	ADV
taxlaw-2828	248	15	certainly	certainly	ADV
taxlaw-2828	248	16	true	true	ADJ
taxlaw-2828	248	17	that	that	SCONJ
taxlaw-2828	248	18	the	the	DET
taxlaw-2828	248	19	framers	framer	NOUN
taxlaw-2828	248	20	intended	intend	VERB
taxlaw-2828	248	21	the	the	DET
taxlaw-2828	248	22	judiciary	judiciary	NOUN
taxlaw-2828	248	23	to	to	PART
taxlaw-2828	248	24	come	come	VERB
taxlaw-2828	248	25	up	up	ADP
taxlaw-2828	248	26	with	with	ADP
taxlaw-2828	248	27	a	a	DET
taxlaw-2828	248	28	doctrine	doctrine	NOUN
taxlaw-2828	248	29	,	,	PUNCT
taxlaw-2828	248	30	perhaps	perhaps	ADV
taxlaw-2828	248	31	grounded	ground	VERB
taxlaw-2828	248	32	in	in	ADP
taxlaw-2828	248	33	the	the	DET
taxlaw-2828	248	34	historical	historical	ADJ
taxlaw-2828	248	35	common	common	ADJ
taxlaw-2828	248	36	-	-	PUNCT
taxlaw-2828	248	37	law	law	NOUN
taxlaw-2828	248	38	,	,	PUNCT
taxlaw-2828	248	39	that	that	PRON
taxlaw-2828	248	40	attempts	attempt	VERB
taxlaw-2828	248	41	to	to	PART
taxlaw-2828	248	42	outline	outline	VERB
taxlaw-2828	248	43	the	the	DET
taxlaw-2828	248	44	contours	contours	NOUN
taxlaw-2828	248	45	of	of	ADP
taxlaw-2828	248	46	a	a	DET
taxlaw-2828	248	47	case	case	NOUN
taxlaw-2828	248	48	or	or	CCONJ
taxlaw-2828	248	49	controversy	controversy	NOUN
taxlaw-2828	248	50	such	such	ADJ
taxlaw-2828	248	51	that	that	SCONJ
taxlaw-2828	248	52	law	law	NOUN
taxlaw-2828	248	53	suits	suit	NOUN
taxlaw-2828	248	54	can	can	AUX
taxlaw-2828	248	55	be	be	AUX
taxlaw-2828	248	56	sensibly	sensibly	ADV
taxlaw-2828	248	57	cabined	cabin	VERB
taxlaw-2828	248	58	.	.	PUNCT
taxlaw-2828	249	1	it	it	PRON
taxlaw-2828	249	2	is	be	AUX
taxlaw-2828	249	3	an	an	DET
taxlaw-2828	249	4	open	open	ADJ
taxlaw-2828	249	5	question	question	NOUN
taxlaw-2828	249	6	whether	whether	SCONJ
taxlaw-2828	249	7	courts	court	NOUN
taxlaw-2828	249	8	should	should	AUX
taxlaw-2828	249	9	follow	follow	VERB
taxlaw-2828	249	10	this	this	DET
taxlaw-2828	249	11	implicit	implicit	ADJ
taxlaw-2828	249	12	invitation	invitation	NOUN
taxlaw-2828	249	13	and	and	CCONJ
taxlaw-2828	249	14	attempt	attempt	NOUN
taxlaw-2828	249	15	to	to	PART
taxlaw-2828	249	16	move	move	VERB
taxlaw-2828	249	17	beyond	beyond	ADP
taxlaw-2828	249	18	the	the	DET
taxlaw-2828	249	19	words	word	NOUN
taxlaw-2828	249	20	“	"	PUNCT
taxlaw-2828	249	21	case	case	NOUN
taxlaw-2828	249	22	”	"	PUNCT
taxlaw-2828	249	23	or	or	CCONJ
taxlaw-2828	249	24	“	"	PUNCT
taxlaw-2828	249	25	controversy	controversy	NOUN
taxlaw-2828	249	26	”	"	PUNCT
taxlaw-2828	249	27	to	to	PART
taxlaw-2828	249	28	consider	consider	VERB
taxlaw-2828	249	29	pragmatic	pragmatic	ADJ
taxlaw-2828	249	30	concerns	concern	NOUN
taxlaw-2828	249	31	,	,	PUNCT
taxlaw-2828	249	32	or	or	CCONJ
taxlaw-2828	249	33	attempt	attempt	VERB
taxlaw-2828	249	34	to	to	PART
taxlaw-2828	249	35	parse	parse	VERB
taxlaw-2828	249	36	their	their	PRON
taxlaw-2828	249	37	“	"	PUNCT
taxlaw-2828	249	38	true	true	ADJ
taxlaw-2828	249	39	”	"	PUNCT
taxlaw-2828	249	40	meaning	meaning	NOUN
taxlaw-2828	249	41	through	through	ADP
taxlaw-2828	249	42	explication	explication	NOUN
taxlaw-2828	249	43	of	of	ADP
taxlaw-2828	249	44	the	the	DET
taxlaw-2828	249	45	constitutional	constitutional	ADJ
taxlaw-2828	249	46	text	text	NOUN
taxlaw-2828	249	47	.	.	PUNCT
taxlaw-2828	250	1	even	even	ADV
taxlaw-2828	250	2	if	if	SCONJ
taxlaw-2828	250	3	it	it	PRON
taxlaw-2828	250	4	is	be	AUX
taxlaw-2828	250	5	agreed	agree	VERB
taxlaw-2828	250	6	that	that	SCONJ
taxlaw-2828	250	7	“	"	PUNCT
taxlaw-2828	250	8	case	case	NOUN
taxlaw-2828	250	9	”	"	PUNCT
taxlaw-2828	250	10	or	or	CCONJ
taxlaw-2828	250	11	“	"	PUNCT
taxlaw-2828	250	12	controversy	controversy	NOUN
taxlaw-2828	250	13	”	"	PUNCT
taxlaw-2828	250	14	should	should	AUX
taxlaw-2828	250	15	be	be	AUX
taxlaw-2828	250	16	the	the	DET
taxlaw-2828	250	17	beginning	beginning	NOUN
taxlaw-2828	250	18	and	and	CCONJ
taxlaw-2828	250	19	end	end	VERB
taxlaw-2828	250	20	points	point	NOUN
taxlaw-2828	250	21	for	for	ADP
taxlaw-2828	250	22	standing	standing	NOUN
taxlaw-2828	250	23	,	,	PUNCT
taxlaw-2828	250	24	it	it	PRON
taxlaw-2828	250	25	is	be	AUX
taxlaw-2828	250	26	certainly	certainly	ADV
taxlaw-2828	250	27	not	not	PART
taxlaw-2828	250	28	implausible	implausible	ADJ
taxlaw-2828	250	29	to	to	PART
taxlaw-2828	250	30	think	think	VERB
taxlaw-2828	250	31	that	that	SCONJ
taxlaw-2828	250	32	the	the	DET
taxlaw-2828	250	33	constitutionally	constitutionally	ADV
taxlaw-2828	250	34	irreducible	irreducible	ADJ
taxlaw-2828	250	35	minimums	minimum	NOUN
taxlaw-2828	250	36	that	that	SCONJ
taxlaw-2828	250	37	the	the	DET
taxlaw-2828	250	38	court	court	NOUN
taxlaw-2828	250	39	has	have	AUX
taxlaw-2828	250	40	identified	identify	VERB
taxlaw-2828	250	41	for	for	ADP
taxlaw-2828	250	42	standing	standing	NOUN
taxlaw-2828	250	43	are	be	AUX
taxlaw-2828	250	44	implicit	implicit	ADJ
taxlaw-2828	250	45	in	in	ADP
taxlaw-2828	250	46	the	the	DET
taxlaw-2828	250	47	words	word	NOUN
taxlaw-2828	250	48	“	"	PUNCT
taxlaw-2828	250	49	case	case	NOUN
taxlaw-2828	250	50	”	"	PUNCT
taxlaw-2828	250	51	or	or	CCONJ
taxlaw-2828	250	52	“	"	PUNCT
taxlaw-2828	250	53	controversy	controversy	NOUN
taxlaw-2828	250	54	”	"	PUNCT
taxlaw-2828	250	55	themselves	themselves	PRON
taxlaw-2828	250	56	,	,	PUNCT
taxlaw-2828	250	57	such	such	ADJ
taxlaw-2828	250	58	that	that	SCONJ
taxlaw-2828	250	59	weighing	weigh	VERB
taxlaw-2828	250	60	pragmatic	pragmatic	ADJ
taxlaw-2828	250	61	and	and	CCONJ
taxlaw-2828	250	62	other	other	ADJ
taxlaw-2828	250	63	concerns	concern	NOUN
taxlaw-2828	250	64	when	when	SCONJ
taxlaw-2828	250	65	deciding	decide	VERB
taxlaw-2828	250	66	on	on	ADP
taxlaw-2828	250	67	standing	standing	NOUN
taxlaw-2828	250	68	is	be	AUX
taxlaw-2828	250	69	proper	proper	ADJ
taxlaw-2828	250	70	constitutional	constitutional	ADJ
taxlaw-2828	250	71	law	law	NOUN
taxlaw-2828	250	72	.	.	PUNCT
taxlaw-2828	251	1	77	77	NUM
taxlaw-2828	251	2	acknowledging	acknowledge	VERB
taxlaw-2828	251	3	that	that	SCONJ
taxlaw-2828	251	4	the	the	DET
taxlaw-2828	251	5	framers	framer	NOUN
taxlaw-2828	251	6	may	may	AUX
taxlaw-2828	251	7	have	have	AUX
taxlaw-2828	251	8	intended	intend	VERB
taxlaw-2828	251	9	,	,	PUNCT
taxlaw-2828	251	10	or	or	CCONJ
taxlaw-2828	251	11	that	that	SCONJ
taxlaw-2828	251	12	the	the	DET
taxlaw-2828	251	13	constitution	constitution	NOUN
taxlaw-2828	251	14	and	and	CCONJ
taxlaw-2828	251	15	common	common	ADJ
taxlaw-2828	251	16	sense	sense	NOUN
taxlaw-2828	251	17	likely	likely	ADV
taxlaw-2828	251	18	compel	compel	VERB
taxlaw-2828	251	19	,	,	PUNCT
taxlaw-2828	251	20	the	the	DET
taxlaw-2828	251	21	weighing	weighing	NOUN
taxlaw-2828	251	22	of	of	ADP
taxlaw-2828	251	23	pragmatic	pragmatic	ADJ
taxlaw-2828	251	24	concerns	concern	NOUN
taxlaw-2828	251	25	in	in	ADP
taxlaw-2828	251	26	determining	determine	VERB
taxlaw-2828	251	27	whether	whether	SCONJ
taxlaw-2828	251	28	something	something	PRON
taxlaw-2828	251	29	should	should	AUX
taxlaw-2828	251	30	be	be	AUX
taxlaw-2828	251	31	labeled	label	VERB
taxlaw-2828	251	32	a	a	DET
taxlaw-2828	251	33	“	"	PUNCT
taxlaw-2828	251	34	case	case	NOUN
taxlaw-2828	251	35	”	"	PUNCT
taxlaw-2828	251	36	or	or	CCONJ
taxlaw-2828	251	37	“	"	PUNCT
taxlaw-2828	251	38	controversy	controversy	NOUN
taxlaw-2828	251	39	”	"	PUNCT
taxlaw-2828	251	40	apt	apt	ADJ
taxlaw-2828	251	41	to	to	PART
taxlaw-2828	251	42	adjudication	adjudication	NOUN
taxlaw-2828	251	43	in	in	ADP
taxlaw-2828	251	44	the	the	DET
taxlaw-2828	251	45	courts	court	NOUN
taxlaw-2828	251	46	,	,	PUNCT
taxlaw-2828	251	47	those	those	PRON
taxlaw-2828	251	48	who	who	PRON
taxlaw-2828	251	49	argue	argue	VERB
taxlaw-2828	251	50	against	against	ADP
taxlaw-2828	251	51	taxpayer	taxpayer	NOUN
taxlaw-2828	251	52	standing	stand	VERB
taxlaw-2828	251	53	by	by	ADP
taxlaw-2828	251	54	eliding	elide	VERB
taxlaw-2828	251	55	the	the	DET
taxlaw-2828	251	56	distinction	distinction	NOUN
taxlaw-2828	251	57	between	between	ADP
taxlaw-2828	251	58	pragmatic	pragmatic	ADJ
taxlaw-2828	251	59	and	and	CCONJ
taxlaw-2828	251	60	“	"	PUNCT
taxlaw-2828	251	61	constitutional	constitutional	ADJ
taxlaw-2828	251	62	”	"	PUNCT
taxlaw-2828	251	63	(	(	PUNCT
taxlaw-2828	251	64	meaning	mean	VERB
taxlaw-2828	251	65	a	a	DET
taxlaw-2828	251	66	formalistic	formalistic	ADJ
taxlaw-2828	251	67	reading	reading	NOUN
taxlaw-2828	251	68	of	of	ADP
taxlaw-2828	251	69	the	the	DET
taxlaw-2828	251	70	words	word	NOUN
taxlaw-2828	251	71	“	"	PUNCT
taxlaw-2828	251	72	case	case	NOUN
taxlaw-2828	251	73	”	"	PUNCT
taxlaw-2828	251	74	or	or	CCONJ
taxlaw-2828	251	75	“	"	PUNCT
taxlaw-2828	251	76	controversy	controversy	NOUN
taxlaw-2828	251	77	”	"	PUNCT
taxlaw-2828	251	78	themselves	themselves	PRON
taxlaw-2828	251	79	)	)	PUNCT
taxlaw-2828	251	80	should	should	AUX
taxlaw-2828	251	81	not	not	PART
taxlaw-2828	251	82	be	be	AUX
taxlaw-2828	251	83	condemned	condemn	VERB
taxlaw-2828	251	84	out	out	ADP
taxlaw-2828	251	85	of	of	ADP
taxlaw-2828	251	86	hand	hand	NOUN
taxlaw-2828	251	87	,	,	PUNCT
taxlaw-2828	251	88	because	because	SCONJ
taxlaw-2828	251	89	those	those	DET
taxlaw-2828	251	90	arguments	argument	NOUN
taxlaw-2828	251	91	may	may	AUX
taxlaw-2828	251	92	well	well	ADV
taxlaw-2828	251	93	be	be	AUX
taxlaw-2828	251	94	one	one	NUM
taxlaw-2828	251	95	and	and	CCONJ
taxlaw-2828	251	96	the	the	DET
taxlaw-2828	251	97	same	same	ADJ
taxlaw-2828	251	98	.	.	PUNCT
taxlaw-2828	252	1	this	this	DET
taxlaw-2828	252	2	note	note	NOUN
taxlaw-2828	252	3	’s	’s	PART
taxlaw-2828	252	4	new	new	ADJ
taxlaw-2828	252	5	theory	theory	NOUN
taxlaw-2828	252	6	of	of	ADP
taxlaw-2828	252	7	taxpayer	taxpayer	NOUN
taxlaw-2828	252	8	standing	standing	NOUN
taxlaw-2828	252	9	uses	use	VERB
taxlaw-2828	252	10	pragmatic	pragmatic	ADJ
taxlaw-2828	252	11	reasoning	reasoning	NOUN
taxlaw-2828	252	12	in	in	ADP
taxlaw-2828	252	13	interpreting	interpret	VERB
taxlaw-2828	252	14	article	article	PROPN
taxlaw-2828	252	15	iii	iii	PROPN
taxlaw-2828	252	16	’s	’s	PART
taxlaw-2828	252	17	standing	standing	NOUN
taxlaw-2828	252	18	requirements	requirement	NOUN
taxlaw-2828	252	19	to	to	PART
taxlaw-2828	252	20	cabin	cabin	VERB
taxlaw-2828	252	21	the	the	DET
taxlaw-2828	252	22	doctrine	doctrine	NOUN
taxlaw-2828	252	23	of	of	ADP
taxlaw-2828	252	24	taxpayer	taxpayer	NOUN
taxlaw-2828	252	25	standing	stand	VERB
taxlaw-2828	252	26	itself	itself	PRON
taxlaw-2828	252	27	by	by	ADP
taxlaw-2828	252	28	weighing	weigh	VERB
taxlaw-2828	252	29	prudential	prudential	ADJ
taxlaw-2828	252	30	reasons	reason	NOUN
taxlaw-2828	252	31	.	.	PUNCT
taxlaw-2828	253	1	therefore	therefore	ADV
taxlaw-2828	253	2	it	it	PRON
taxlaw-2828	253	3	would	would	AUX
taxlaw-2828	253	4	be	be	AUX
taxlaw-2828	253	5	subject	subject	ADJ
taxlaw-2828	253	6	to	to	ADP
taxlaw-2828	253	7	similar	similar	ADJ
taxlaw-2828	253	8	criticism	criticism	NOUN
taxlaw-2828	253	9	if	if	SCONJ
taxlaw-2828	253	10	considering	consider	VERB
taxlaw-2828	253	11	such	such	ADJ
taxlaw-2828	253	12	pragmatic	pragmatic	ADJ
taxlaw-2828	253	13	concerns	concern	NOUN
taxlaw-2828	253	14	were	be	AUX
taxlaw-2828	253	15	not	not	PART
taxlaw-2828	253	16	justified	justify	VERB
taxlaw-2828	253	17	.	.	PUNCT
taxlaw-2828	254	1	78	78	NUM
taxlaw-2828	254	2	b.	b.	PROPN
taxlaw-2828	254	3	unacknowledged	unacknowledged	ADJ
taxlaw-2828	254	4	jurisdictional	jurisdictional	ADJ
taxlaw-2828	254	5	defects	defect	NOUN
taxlaw-2828	254	6	that	that	PRON
taxlaw-2828	254	7	a	a	DET
taxlaw-2828	254	8	number	number	NOUN
taxlaw-2828	254	9	of	of	ADP
taxlaw-2828	254	10	cases	case	NOUN
taxlaw-2828	254	11	likely	likely	ADV
taxlaw-2828	254	12	having	have	VERB
taxlaw-2828	254	13	jurisdictional	jurisdictional	ADJ
taxlaw-2828	254	14	defects	defect	NOUN
taxlaw-2828	254	15	have	have	AUX
taxlaw-2828	254	16	been	be	AUX
taxlaw-2828	254	17	allowed	allow	VERB
taxlaw-2828	254	18	to	to	PART
taxlaw-2828	254	19	proceed	proceed	VERB
taxlaw-2828	254	20	to	to	ADP
taxlaw-2828	254	21	judgment	judgment	NOUN
taxlaw-2828	254	22	on	on	ADP
taxlaw-2828	254	23	the	the	DET
taxlaw-2828	254	24	merits	merit	NOUN
taxlaw-2828	254	25	without	without	ADP
taxlaw-2828	254	26	mention	mention	NOUN
taxlaw-2828	254	27	of	of	ADP
taxlaw-2828	254	28	the	the	DET
taxlaw-2828	254	29	standing	stand	VERB
taxlaw-2828	254	30	issue	issue	NOUN
taxlaw-2828	254	31	is	be	AUX
taxlaw-2828	254	32	a	a	DET
taxlaw-2828	254	33	key	key	ADJ
taxlaw-2828	254	34	indicator	indicator	NOUN
taxlaw-2828	254	35	of	of	ADP
taxlaw-2828	254	36	the	the	DET
taxlaw-2828	254	37	weakness	weakness	NOUN
taxlaw-2828	254	38	in	in	ADP
taxlaw-2828	254	39	the	the	DET
taxlaw-2828	254	40	current	current	ADJ
taxlaw-2828	254	41	taxpayer	taxpayer	NOUN
taxlaw-2828	254	42	standing	standing	NOUN
taxlaw-2828	254	43	doctrine	doctrine	NOUN
taxlaw-2828	254	44	.	.	PUNCT
taxlaw-2828	255	1	79	79	NUM
taxlaw-2828	255	2	despite	despite	SCONJ
taxlaw-2828	255	3	the	the	DET
taxlaw-2828	255	4	general	general	ADJ
taxlaw-2828	255	5	proposition	proposition	NOUN
taxlaw-2828	255	6	that	that	SCONJ
taxlaw-2828	255	7	the	the	DET
taxlaw-2828	255	8	court	court	NOUN
taxlaw-2828	255	9	has	have	VERB
taxlaw-2828	255	10	“	"	PUNCT
taxlaw-2828	255	11	an	an	DET
taxlaw-2828	255	12	obligation	obligation	NOUN
taxlaw-2828	255	13	to	to	PART
taxlaw-2828	255	14	assure	assure	VERB
taxlaw-2828	255	15	[	[	X
taxlaw-2828	255	16	itself	itself	PRON
taxlaw-2828	255	17	]	]	PUNCT
taxlaw-2828	255	18	of	of	ADP
taxlaw-2828	255	19	litigants	litigant	NOUN
taxlaw-2828	255	20	’	'	PUNCT
taxlaw-2828	255	21	standing	stand	VERB
taxlaw-2828	255	22	under	under	ADP
taxlaw-2828	255	23	article	article	PROPN
taxlaw-2828	255	24	iii	iii	PROPN
taxlaw-2828	255	25	,	,	PUNCT
taxlaw-2828	256	1	”	"	PUNCT
taxlaw-2828	256	2	80	80	NUM
taxlaw-2828	256	3	the	the	DET
taxlaw-2828	256	4	current	current	ADJ
taxlaw-2828	256	5	position	position	NOUN
taxlaw-2828	256	6	of	of	ADP
taxlaw-2828	256	7	the	the	DET
taxlaw-2828	256	8	supreme	supreme	PROPN
taxlaw-2828	256	9	court	court	PROPN
taxlaw-2828	256	10	concerning	concern	VERB
taxlaw-2828	256	11	these	these	DET
taxlaw-2828	256	12	cases	case	NOUN
taxlaw-2828	256	13	is	be	AUX
taxlaw-2828	256	14	that	that	SCONJ
taxlaw-2828	256	15	,	,	PUNCT
taxlaw-2828	256	16	“	"	PUNCT
taxlaw-2828	256	17	when	when	SCONJ
taxlaw-2828	256	18	questions	question	NOUN
taxlaw-2828	256	19	of	of	ADP
taxlaw-2828	256	20	jurisdiction	jurisdiction	NOUN
taxlaw-2828	256	21	have	have	AUX
taxlaw-2828	256	22	been	be	AUX
taxlaw-2828	256	23	passed	pass	VERB
taxlaw-2828	256	24	on	on	ADP
taxlaw-2828	256	25	in	in	ADP
taxlaw-2828	256	26	prior	prior	ADJ
taxlaw-2828	256	27	decisions	decision	NOUN
taxlaw-2828	256	28	sub	sub	NOUN
taxlaw-2828	256	29	silentio	silentio	PROPN
taxlaw-2828	256	30	,	,	PUNCT
taxlaw-2828	256	31	this	this	DET
taxlaw-2828	256	32	74	74	NUM
taxlaw-2828	256	33	flast	flast	NOUN
taxlaw-2828	256	34	v.	v.	PROPN
taxlaw-2828	256	35	cohen	cohen	PROPN
taxlaw-2828	256	36	,	,	PUNCT
taxlaw-2828	256	37	392	392	NUM
taxlaw-2828	256	38	u.s	u.s	PROPN
taxlaw-2828	256	39	.	.	PROPN
taxlaw-2828	256	40	83	83	NUM
taxlaw-2828	256	41	,	,	PUNCT
taxlaw-2828	256	42	97	97	NUM
taxlaw-2828	256	43	(	(	PUNCT
taxlaw-2828	256	44	1968	1968	NUM
taxlaw-2828	256	45	)	)	PUNCT
taxlaw-2828	256	46	.	.	PUNCT
taxlaw-2828	257	1	75	75	NUM
taxlaw-2828	257	2	justice	justice	PROPN
taxlaw-2828	257	3	scalia	scalia	PROPN
taxlaw-2828	257	4	’s	’s	PART
taxlaw-2828	257	5	citation	citation	NOUN
taxlaw-2828	257	6	to	to	ADP
taxlaw-2828	257	7	de	de	PROPN
taxlaw-2828	257	8	tocqueville	tocqueville	PROPN
taxlaw-2828	257	9	in	in	ADP
taxlaw-2828	257	10	the	the	DET
taxlaw-2828	257	11	hein	hein	PROPN
taxlaw-2828	257	12	case	case	NOUN
taxlaw-2828	257	13	aside	aside	ADV
taxlaw-2828	257	14	.	.	PUNCT
taxlaw-2828	258	1	see	see	VERB
taxlaw-2828	258	2	infra	infra	NOUN
taxlaw-2828	258	3	note	note	VERB
taxlaw-2828	258	4	82	82	NUM
taxlaw-2828	258	5	.	.	PUNCT
taxlaw-2828	259	1	76	76	NUM
taxlaw-2828	259	2	see	see	VERB
taxlaw-2828	259	3	,	,	PUNCT
taxlaw-2828	259	4	e.g.	e.g.	ADV
taxlaw-2828	259	5	,	,	PUNCT
taxlaw-2828	259	6	stephen	stephen	PROPN
taxlaw-2828	259	7	m.	m.	PROPN
taxlaw-2828	259	8	griffin	griffin	PROPN
taxlaw-2828	259	9	,	,	PUNCT
taxlaw-2828	259	10	pluralism	pluralism	NOUN
taxlaw-2828	259	11	in	in	ADP
taxlaw-2828	259	12	constitutional	constitutional	ADJ
taxlaw-2828	259	13	interpretation	interpretation	NOUN
taxlaw-2828	259	14	,	,	PUNCT
taxlaw-2828	259	15	72	72	NUM
taxlaw-2828	259	16	tex	tex	PROPN
taxlaw-2828	259	17	l.	l.	PROPN
taxlaw-2828	259	18	rev	rev	PROPN
taxlaw-2828	259	19	.	.	PROPN
taxlaw-2828	259	20	1753	1753	NUM
taxlaw-2828	259	21	(	(	PUNCT
taxlaw-2828	259	22	exploring	explore	VERB
taxlaw-2828	259	23	the	the	DET
taxlaw-2828	259	24	validity	validity	NOUN
taxlaw-2828	259	25	of	of	ADP
taxlaw-2828	259	26	pluralism	pluralism	NOUN
taxlaw-2828	259	27	in	in	ADP
taxlaw-2828	259	28	constitutional	constitutional	ADJ
taxlaw-2828	259	29	interpretation	interpretation	NOUN
taxlaw-2828	259	30	,	,	PUNCT
taxlaw-2828	259	31	suggesting	suggest	VERB
taxlaw-2828	259	32	that	that	SCONJ
taxlaw-2828	259	33	no	no	DET
taxlaw-2828	259	34	one	one	NUM
taxlaw-2828	259	35	mode	mode	NOUN
taxlaw-2828	259	36	of	of	ADP
taxlaw-2828	259	37	interpretation	interpretation	NOUN
taxlaw-2828	259	38	will	will	AUX
taxlaw-2828	259	39	ever	ever	ADV
taxlaw-2828	259	40	suffice	suffice	VERB
taxlaw-2828	259	41	)	)	PUNCT
taxlaw-2828	259	42	.	.	PUNCT
taxlaw-2828	260	1	77	77	NUM
taxlaw-2828	260	2	see	see	VERB
taxlaw-2828	260	3	lujan	lujan	NOUN
taxlaw-2828	260	4	v.	v.	ADP
taxlaw-2828	260	5	defenders	defender	NOUN
taxlaw-2828	260	6	of	of	ADP
taxlaw-2828	260	7	wildlife	wildlife	NOUN
taxlaw-2828	260	8	,	,	PUNCT
taxlaw-2828	260	9	505	505	NUM
taxlaw-2828	260	10	u.s	u.s	PROPN
taxlaw-2828	260	11	.	.	PROPN
taxlaw-2828	260	12	555	555	NUM
taxlaw-2828	260	13	,	,	PUNCT
taxlaw-2828	260	14	560	560	NUM
taxlaw-2828	260	15	-	-	SYM
taxlaw-2828	260	16	561	561	NUM
taxlaw-2828	260	17	(	(	PUNCT
taxlaw-2828	260	18	1992	1992	NUM
taxlaw-2828	260	19	)	)	PUNCT
taxlaw-2828	260	20	.	.	PUNCT
taxlaw-2828	261	1	78	78	NUM
taxlaw-2828	261	2	see	see	VERB
taxlaw-2828	261	3	u.s	u.s	PROPN
taxlaw-2828	261	4	.	.	PROPN
taxlaw-2828	261	5	const	const	PROPN
taxlaw-2828	261	6	.	.	PUNCT
taxlaw-2828	261	7	art	art	NOUN
taxlaw-2828	261	8	.	.	PUNCT
taxlaw-2828	262	1	iii,(the	iii,(the	DET
taxlaw-2828	262	2	necessity	necessity	NOUN
taxlaw-2828	262	3	of	of	ADP
taxlaw-2828	262	4	consideration	consideration	NOUN
taxlaw-2828	262	5	of	of	ADP
taxlaw-2828	262	6	pragmatic	pragmatic	ADJ
taxlaw-2828	262	7	concerns	concern	NOUN
taxlaw-2828	262	8	in	in	ADP
taxlaw-2828	262	9	part	part	NOUN
taxlaw-2828	262	10	iii.d	iii.d	NOUN
taxlaw-2828	262	11	,	,	PUNCT
taxlaw-2828	262	12	infra	infra	NOUN
taxlaw-2828	262	13	)	)	PUNCT
taxlaw-2828	262	14	.	.	PUNCT
taxlaw-2828	263	1	79	79	NUM
taxlaw-2828	263	2	see	see	VERB
taxlaw-2828	263	3	hibbs	hibbs	PROPN
taxlaw-2828	263	4	v.	v.	ADP
taxlaw-2828	263	5	winn	winn	PROPN
taxlaw-2828	263	6	,	,	PUNCT
taxlaw-2828	263	7	542	542	NUM
taxlaw-2828	263	8	u.s	u.s	PROPN
taxlaw-2828	263	9	.	.	PROPN
taxlaw-2828	263	10	88	88	NUM
taxlaw-2828	263	11	(	(	PUNCT
taxlaw-2828	263	12	2004	2004	NUM
taxlaw-2828	263	13	)	)	PUNCT
taxlaw-2828	263	14	(	(	PUNCT
taxlaw-2828	263	15	holding	hold	VERB
taxlaw-2828	263	16	that	that	DET
taxlaw-2828	263	17	tax	tax	NOUN
taxlaw-2828	263	18	anti	anti	ADJ
taxlaw-2828	263	19	-	-	ADJ
taxlaw-2828	263	20	injunction	injunction	ADJ
taxlaw-2828	263	21	act	act	NOUN
taxlaw-2828	263	22	did	do	AUX
taxlaw-2828	263	23	not	not	PART
taxlaw-2828	263	24	bar	bar	VERB
taxlaw-2828	263	25	taxpayer	taxpayer	NOUN
taxlaw-2828	263	26	suit	suit	NOUN
taxlaw-2828	263	27	,	,	PUNCT
taxlaw-2828	263	28	without	without	ADP
taxlaw-2828	263	29	mentioning	mention	VERB
taxlaw-2828	263	30	taxpayer	taxpayer	NOUN
taxlaw-2828	263	31	standing	standing	NOUN
taxlaw-2828	263	32	issue	issue	NOUN
taxlaw-2828	263	33	)	)	PUNCT
taxlaw-2828	263	34	;	;	PUNCT
taxlaw-2828	263	35	mueller	mueller	PROPN
taxlaw-2828	263	36	v.	v.	PROPN
taxlaw-2828	263	37	allen	allen	PROPN
taxlaw-2828	263	38	,	,	PUNCT
taxlaw-2828	263	39	463	463	NUM
taxlaw-2828	263	40	u.s	u.s	PROPN
taxlaw-2828	263	41	.	.	PROPN
taxlaw-2828	263	42	388	388	NUM
taxlaw-2828	263	43	(	(	PUNCT
taxlaw-2828	263	44	1983	1983	NUM
taxlaw-2828	263	45	)	)	PUNCT
taxlaw-2828	263	46	(	(	PUNCT
taxlaw-2828	263	47	permitting	permit	VERB
taxlaw-2828	263	48	taxpayers	taxpayer	NOUN
taxlaw-2828	263	49	to	to	PART
taxlaw-2828	263	50	challenge	challenge	VERB
taxlaw-2828	263	51	constitutionality	constitutionality	NOUN
taxlaw-2828	263	52	of	of	ADP
taxlaw-2828	263	53	a	a	DET
taxlaw-2828	263	54	tax	tax	NOUN
taxlaw-2828	263	55	deduction	deduction	NOUN
taxlaw-2828	263	56	without	without	ADP
taxlaw-2828	263	57	mentioning	mention	VERB
taxlaw-2828	263	58	standing	stand	VERB
taxlaw-2828	263	59	issue	issue	NOUN
taxlaw-2828	263	60	)	)	PUNCT
taxlaw-2828	263	61	;	;	PUNCT
taxlaw-2828	263	62	comm	comm	NOUN
taxlaw-2828	263	63	.	.	PUNCT
taxlaw-2828	264	1	for	for	ADP
taxlaw-2828	264	2	public	public	ADJ
taxlaw-2828	264	3	ed	ed	NOUN
taxlaw-2828	264	4	.	.	PROPN
taxlaw-2828	264	5	&	&	CCONJ
taxlaw-2828	264	6	religious	religious	ADJ
taxlaw-2828	264	7	liberty	liberty	PROPN
taxlaw-2828	264	8	v.	v.	ADP
taxlaw-2828	264	9	nyquist	nyquist	NOUN
taxlaw-2828	264	10	,	,	PUNCT
taxlaw-2828	264	11	413	413	NUM
taxlaw-2828	264	12	u.s	u.s	PROPN
taxlaw-2828	264	13	.	.	PROPN
taxlaw-2828	264	14	756	756	NUM
taxlaw-2828	264	15	(	(	PUNCT
taxlaw-2828	264	16	1973	1973	NUM
taxlaw-2828	264	17	)	)	PUNCT
taxlaw-2828	264	18	(	(	PUNCT
taxlaw-2828	264	19	permitting	permit	VERB
taxlaw-2828	264	20	taxpayer	taxpayer	NOUN
taxlaw-2828	264	21	challenge	challenge	NOUN
taxlaw-2828	264	22	to	to	ADP
taxlaw-2828	264	23	school	school	NOUN
taxlaw-2828	264	24	aid	aid	NOUN
taxlaw-2828	264	25	statute	statute	NOUN
taxlaw-2828	264	26	without	without	ADP
taxlaw-2828	264	27	mentioning	mention	VERB
taxlaw-2828	264	28	standing	stand	VERB
taxlaw-2828	264	29	issue	issue	NOUN
taxlaw-2828	264	30	)	)	PUNCT
taxlaw-2828	264	31	;	;	PUNCT
taxlaw-2828	264	32	hunt	hunt	PROPN
taxlaw-2828	264	33	v.	v.	ADP
taxlaw-2828	264	34	mcnair	mcnair	PROPN
taxlaw-2828	264	35	,	,	PUNCT
taxlaw-2828	264	36	413	413	NUM
taxlaw-2828	264	37	u.s	u.s	PROPN
taxlaw-2828	264	38	.	.	PROPN
taxlaw-2828	264	39	734	734	NUM
taxlaw-2828	264	40	(	(	PUNCT
taxlaw-2828	264	41	1973	1973	NUM
taxlaw-2828	264	42	)	)	PUNCT
taxlaw-2828	264	43	(	(	PUNCT
taxlaw-2828	264	44	permitting	permit	VERB
taxlaw-2828	264	45	taxpayer	taxpayer	NOUN
taxlaw-2828	264	46	challenge	challenge	NOUN
taxlaw-2828	264	47	to	to	ADP
taxlaw-2828	264	48	south	south	PROPN
taxlaw-2828	264	49	carolina	carolina	PROPN
taxlaw-2828	264	50	statutory	statutory	ADJ
taxlaw-2828	264	51	scheme	scheme	NOUN
taxlaw-2828	264	52	of	of	ADP
taxlaw-2828	264	53	aid	aid	NOUN
taxlaw-2828	264	54	to	to	ADP
taxlaw-2828	264	55	colleges	college	NOUN
taxlaw-2828	264	56	without	without	ADP
taxlaw-2828	264	57	mentioning	mention	VERB
taxlaw-2828	264	58	standing	standing	NOUN
taxlaw-2828	264	59	)	)	PUNCT
taxlaw-2828	264	60	;	;	PUNCT
taxlaw-2828	264	61	walz	walz	PROPN
taxlaw-2828	264	62	v.	v.	PROPN
taxlaw-2828	264	63	tax	tax	NOUN
taxlaw-2828	264	64	comm	comm	NOUN
taxlaw-2828	264	65	.	.	PUNCT
taxlaw-2828	265	1	of	of	ADP
taxlaw-2828	265	2	the	the	DET
taxlaw-2828	265	3	city	city	NOUN
taxlaw-2828	265	4	of	of	ADP
taxlaw-2828	265	5	new	new	PROPN
taxlaw-2828	265	6	york	york	PROPN
taxlaw-2828	265	7	,	,	PUNCT
taxlaw-2828	265	8	397	397	NUM
taxlaw-2828	265	9	u.s	u.s	AUX
taxlaw-2828	265	10	.	.	PROPN
taxlaw-2828	265	11	664	664	NUM
taxlaw-2828	265	12	(	(	PUNCT
taxlaw-2828	265	13	1970	1970	NUM
taxlaw-2828	265	14	)	)	PUNCT
taxlaw-2828	265	15	(	(	PUNCT
taxlaw-2828	265	16	permitting	permit	VERB
taxlaw-2828	265	17	realty	realty	NOUN
taxlaw-2828	265	18	owner	owner	NOUN
taxlaw-2828	265	19	to	to	PART
taxlaw-2828	265	20	challenge	challenge	VERB
taxlaw-2828	265	21	,	,	PUNCT
taxlaw-2828	265	22	on	on	ADP
taxlaw-2828	265	23	a	a	DET
taxlaw-2828	265	24	taxpayer	taxpayer	NOUN
taxlaw-2828	265	25	theory	theory	NOUN
taxlaw-2828	265	26	,	,	PUNCT
taxlaw-2828	265	27	tax	tax	NOUN
taxlaw-2828	265	28	exemptions	exemption	NOUN
taxlaw-2828	265	29	for	for	ADP
taxlaw-2828	265	30	religious	religious	ADJ
taxlaw-2828	265	31	organizations	organization	NOUN
taxlaw-2828	265	32	without	without	ADP
taxlaw-2828	265	33	mentioning	mention	VERB
taxlaw-2828	265	34	standing	standing	NOUN
taxlaw-2828	265	35	)	)	PUNCT
taxlaw-2828	265	36	.	.	PUNCT
taxlaw-2828	266	1	80	80	NUM
taxlaw-2828	266	2	daimlerchrylser	daimlerchrylser	PROPN
taxlaw-2828	266	3	corp	corp	PROPN
taxlaw-2828	266	4	.	.	PROPN
taxlaw-2828	266	5	v.	v.	PROPN
taxlaw-2828	266	6	cuno	cuno	PROPN
taxlaw-2828	266	7	,	,	PUNCT
taxlaw-2828	266	8	547	547	NUM
taxlaw-2828	266	9	u.s	u.s	PROPN
taxlaw-2828	266	10	.	.	PROPN
taxlaw-2828	266	11	332	332	NUM
taxlaw-2828	266	12	,	,	PUNCT
taxlaw-2828	266	13	340	340	NUM
taxlaw-2828	266	14	(	(	PUNCT
taxlaw-2828	266	15	2006	2006	NUM
taxlaw-2828	266	16	)	)	PUNCT
taxlaw-2828	266	17	.	.	PUNCT
taxlaw-2828	267	1	130	130	NUM
taxlaw-2828	267	2	columbia	columbia	PROPN
taxlaw-2828	267	3	journal	journal	PROPN
taxlaw-2828	267	4	of	of	ADP
taxlaw-2828	267	5	tax	tax	NOUN
taxlaw-2828	267	6	law	law	NOUN
taxlaw-2828	267	7	[	[	X
taxlaw-2828	267	8	vol.6:118	vol.6:118	X
taxlaw-2828	267	9	court	court	NOUN
taxlaw-2828	267	10	has	have	AUX
taxlaw-2828	267	11	never	never	ADV
taxlaw-2828	267	12	considered	consider	VERB
taxlaw-2828	267	13	itself	itself	PRON
taxlaw-2828	267	14	bound	bind	VERB
taxlaw-2828	267	15	when	when	SCONJ
taxlaw-2828	267	16	a	a	DET
taxlaw-2828	267	17	subsequent	subsequent	ADJ
taxlaw-2828	267	18	case	case	NOUN
taxlaw-2828	267	19	finally	finally	ADV
taxlaw-2828	267	20	brings	bring	VERB
taxlaw-2828	267	21	the	the	DET
taxlaw-2828	267	22	jurisdictional	jurisdictional	ADJ
taxlaw-2828	267	23	issue	issue	NOUN
taxlaw-2828	267	24	before	before	ADP
taxlaw-2828	267	25	us	we	PRON
taxlaw-2828	267	26	.	.	PUNCT
taxlaw-2828	267	27	”	"	PUNCT
taxlaw-2828	268	1	81	81	NUM
taxlaw-2828	268	2	this	this	PRON
taxlaw-2828	268	3	means	mean	VERB
taxlaw-2828	268	4	that	that	SCONJ
taxlaw-2828	268	5	“	"	PUNCT
taxlaw-2828	268	6	[	[	X
taxlaw-2828	268	7	w]hen	w]hen	ADP
taxlaw-2828	268	8	a	a	DET
taxlaw-2828	268	9	potential	potential	ADJ
taxlaw-2828	268	10	jurisdictional	jurisdictional	ADJ
taxlaw-2828	268	11	defect	defect	NOUN
taxlaw-2828	268	12	is	be	AUX
taxlaw-2828	268	13	neither	neither	CCONJ
taxlaw-2828	268	14	noted	note	VERB
taxlaw-2828	268	15	nor	nor	CCONJ
taxlaw-2828	268	16	discussed	discuss	VERB
taxlaw-2828	268	17	in	in	ADP
taxlaw-2828	268	18	a	a	DET
taxlaw-2828	268	19	federal	federal	ADJ
taxlaw-2828	268	20	decision	decision	NOUN
taxlaw-2828	268	21	,	,	PUNCT
taxlaw-2828	268	22	the	the	DET
taxlaw-2828	268	23	decision	decision	NOUN
taxlaw-2828	268	24	does	do	AUX
taxlaw-2828	268	25	not	not	PART
taxlaw-2828	268	26	stand	stand	VERB
taxlaw-2828	268	27	for	for	ADP
taxlaw-2828	268	28	the	the	DET
taxlaw-2828	268	29	proposition	proposition	NOUN
taxlaw-2828	268	30	that	that	SCONJ
taxlaw-2828	268	31	no	no	DET
taxlaw-2828	268	32	defect	defect	NOUN
taxlaw-2828	268	33	existed	exist	VERB
taxlaw-2828	268	34	.	.	PUNCT
taxlaw-2828	268	35	”	"	PUNCT
taxlaw-2828	269	1	82	82	NUM
taxlaw-2828	269	2	justice	justice	PROPN
taxlaw-2828	269	3	kennedy	kennedy	PROPN
taxlaw-2828	269	4	has	have	AUX
taxlaw-2828	269	5	justified	justify	VERB
taxlaw-2828	269	6	this	this	DET
taxlaw-2828	269	7	position	position	NOUN
taxlaw-2828	269	8	practically	practically	ADV
taxlaw-2828	269	9	,	,	PUNCT
taxlaw-2828	269	10	arguing	argue	VERB
taxlaw-2828	269	11	“	"	PUNCT
taxlaw-2828	269	12	the	the	DET
taxlaw-2828	269	13	court	court	NOUN
taxlaw-2828	269	14	would	would	AUX
taxlaw-2828	269	15	risk	risk	VERB
taxlaw-2828	269	16	error	error	NOUN
taxlaw-2828	269	17	if	if	SCONJ
taxlaw-2828	269	18	it	it	PRON
taxlaw-2828	269	19	relied	rely	VERB
taxlaw-2828	269	20	on	on	ADP
taxlaw-2828	269	21	assumptions	assumption	NOUN
taxlaw-2828	269	22	that	that	PRON
taxlaw-2828	269	23	have	have	AUX
taxlaw-2828	269	24	gone	go	VERB
taxlaw-2828	269	25	unstated	unstated	ADJ
taxlaw-2828	269	26	and	and	CCONJ
taxlaw-2828	269	27	unexamined	unexamined	ADJ
taxlaw-2828	269	28	.	.	PUNCT
taxlaw-2828	269	29	”	"	PUNCT
taxlaw-2828	270	1	83	83	NUM
taxlaw-2828	270	2	all	all	PRON
taxlaw-2828	270	3	of	of	ADP
taxlaw-2828	270	4	that	that	PRON
taxlaw-2828	270	5	notwithstanding	notwithstanding	ADV
taxlaw-2828	270	6	,	,	PUNCT
taxlaw-2828	270	7	the	the	DET
taxlaw-2828	270	8	patchy	patchy	ADJ
taxlaw-2828	270	9	application	application	NOUN
taxlaw-2828	270	10	of	of	ADP
taxlaw-2828	270	11	this	this	DET
taxlaw-2828	270	12	jurisdictional	jurisdictional	ADJ
taxlaw-2828	270	13	barrier	barrier	NOUN
taxlaw-2828	270	14	presents	present	VERB
taxlaw-2828	270	15	some	some	DET
taxlaw-2828	270	16	evidence	evidence	NOUN
taxlaw-2828	270	17	of	of	ADP
taxlaw-2828	270	18	implicit	implicit	ADJ
taxlaw-2828	270	19	disagreement	disagreement	NOUN
taxlaw-2828	270	20	or	or	CCONJ
taxlaw-2828	270	21	confusion	confusion	NOUN
taxlaw-2828	270	22	concerning	concern	VERB
taxlaw-2828	270	23	the	the	DET
taxlaw-2828	270	24	present	present	ADJ
taxlaw-2828	270	25	doctrine	doctrine	NOUN
taxlaw-2828	270	26	.	.	PUNCT
taxlaw-2828	271	1	84	84	NUM
taxlaw-2828	271	2	if	if	SCONJ
taxlaw-2828	271	3	the	the	DET
taxlaw-2828	271	4	doctrine	doctrine	NOUN
taxlaw-2828	271	5	of	of	ADP
taxlaw-2828	271	6	taxpayer	taxpayer	NOUN
taxlaw-2828	271	7	standing	standing	NOUN
taxlaw-2828	271	8	that	that	PRON
taxlaw-2828	271	9	has	have	AUX
taxlaw-2828	271	10	grown	grow	VERB
taxlaw-2828	271	11	out	out	ADP
taxlaw-2828	271	12	of	of	ADP
taxlaw-2828	271	13	flast	flast	NOUN
taxlaw-2828	271	14	really	really	ADV
taxlaw-2828	271	15	were	be	AUX
taxlaw-2828	271	16	so	so	ADV
taxlaw-2828	271	17	clear	clear	ADJ
taxlaw-2828	271	18	,	,	PUNCT
taxlaw-2828	271	19	then	then	ADV
taxlaw-2828	271	20	courts	court	NOUN
taxlaw-2828	271	21	should	should	AUX
taxlaw-2828	271	22	have	have	VERB
taxlaw-2828	271	23	no	no	DET
taxlaw-2828	271	24	problem	problem	NOUN
taxlaw-2828	271	25	applying	apply	VERB
taxlaw-2828	271	26	the	the	DET
taxlaw-2828	271	27	relevant	relevant	ADJ
taxlaw-2828	271	28	standard	standard	NOUN
taxlaw-2828	271	29	,	,	PUNCT
taxlaw-2828	271	30	especially	especially	ADV
taxlaw-2828	271	31	when	when	SCONJ
taxlaw-2828	271	32	doing	do	VERB
taxlaw-2828	271	33	so	so	ADV
taxlaw-2828	271	34	would	would	AUX
taxlaw-2828	271	35	reduce	reduce	VERB
taxlaw-2828	271	36	the	the	DET
taxlaw-2828	271	37	burden	burden	NOUN
taxlaw-2828	271	38	on	on	ADP
taxlaw-2828	271	39	all	all	DET
taxlaw-2828	271	40	parties	party	NOUN
taxlaw-2828	271	41	by	by	ADP
taxlaw-2828	271	42	dismissing	dismiss	VERB
taxlaw-2828	271	43	litigation	litigation	NOUN
taxlaw-2828	271	44	at	at	ADP
taxlaw-2828	271	45	the	the	DET
taxlaw-2828	271	46	very	very	ADJ
taxlaw-2828	271	47	outset	outset	NOUN
taxlaw-2828	271	48	of	of	ADP
taxlaw-2828	271	49	cases	case	NOUN
taxlaw-2828	271	50	.	.	PUNCT
taxlaw-2828	272	1	poor	poor	ADJ
taxlaw-2828	272	2	conformity	conformity	NOUN
taxlaw-2828	272	3	with	with	ADP
taxlaw-2828	272	4	what	what	PRON
taxlaw-2828	272	5	appears	appear	VERB
taxlaw-2828	272	6	to	to	PART
taxlaw-2828	272	7	be	be	AUX
taxlaw-2828	272	8	a	a	DET
taxlaw-2828	272	9	relatively	relatively	ADV
taxlaw-2828	272	10	simple	simple	ADJ
taxlaw-2828	272	11	rule	rule	NOUN
taxlaw-2828	272	12	,	,	PUNCT
taxlaw-2828	272	13	in	in	ADP
taxlaw-2828	272	14	spirit	spirit	NOUN
taxlaw-2828	272	15	at	at	ADP
taxlaw-2828	272	16	least	least	ADJ
taxlaw-2828	272	17	,	,	PUNCT
taxlaw-2828	272	18	is	be	AUX
taxlaw-2828	272	19	evidence	evidence	NOUN
taxlaw-2828	272	20	for	for	ADP
taxlaw-2828	272	21	one	one	NUM
taxlaw-2828	272	22	or	or	CCONJ
taxlaw-2828	272	23	both	both	PRON
taxlaw-2828	272	24	of	of	ADP
taxlaw-2828	272	25	the	the	DET
taxlaw-2828	272	26	following	follow	VERB
taxlaw-2828	272	27	two	two	NUM
taxlaw-2828	272	28	propositions	proposition	NOUN
taxlaw-2828	272	29	:	:	PUNCT
taxlaw-2828	272	30	(	(	PUNCT
taxlaw-2828	272	31	1	1	X
taxlaw-2828	272	32	)	)	PUNCT
taxlaw-2828	272	33	flast	flast	NOUN
taxlaw-2828	272	34	is	be	AUX
taxlaw-2828	272	35	confusing	confusing	ADJ
taxlaw-2828	272	36	,	,	PUNCT
taxlaw-2828	272	37	and	and	CCONJ
taxlaw-2828	272	38	therefore	therefore	ADV
taxlaw-2828	272	39	is	be	AUX
taxlaw-2828	272	40	not	not	PART
taxlaw-2828	272	41	applied	apply	VERB
taxlaw-2828	272	42	when	when	SCONJ
taxlaw-2828	272	43	it	it	PRON
taxlaw-2828	272	44	should	should	AUX
taxlaw-2828	272	45	be	be	AUX
taxlaw-2828	272	46	;	;	PUNCT
taxlaw-2828	272	47	or	or	CCONJ
taxlaw-2828	272	48	(	(	PUNCT
taxlaw-2828	272	49	2	2	X
taxlaw-2828	272	50	)	)	PUNCT
taxlaw-2828	272	51	flast	flast	NOUN
taxlaw-2828	272	52	does	do	AUX
taxlaw-2828	272	53	not	not	PART
taxlaw-2828	272	54	conform	conform	VERB
taxlaw-2828	272	55	with	with	ADP
taxlaw-2828	272	56	intuitive	intuitive	ADJ
taxlaw-2828	272	57	notions	notion	NOUN
taxlaw-2828	272	58	of	of	ADP
taxlaw-2828	272	59	justice	justice	NOUN
taxlaw-2828	272	60	,	,	PUNCT
taxlaw-2828	272	61	and	and	CCONJ
taxlaw-2828	272	62	therefore	therefore	ADV
taxlaw-2828	272	63	its	its	PRON
taxlaw-2828	272	64	poor	poor	ADJ
taxlaw-2828	272	65	application	application	NOUN
taxlaw-2828	272	66	indicates	indicate	VERB
taxlaw-2828	272	67	implicit	implicit	ADJ
taxlaw-2828	272	68	disagreement	disagreement	NOUN
taxlaw-2828	272	69	with	with	ADP
taxlaw-2828	272	70	its	its	PRON
taxlaw-2828	272	71	holding	holding	NOUN
taxlaw-2828	272	72	.	.	PUNCT
taxlaw-2828	273	1	85	85	NUM
taxlaw-2828	274	1	it	it	PRON
taxlaw-2828	274	2	is	be	AUX
taxlaw-2828	274	3	difficult	difficult	ADJ
taxlaw-2828	274	4	to	to	PART
taxlaw-2828	274	5	divine	divine	VERB
taxlaw-2828	274	6	which	which	PRON
taxlaw-2828	274	7	of	of	ADP
taxlaw-2828	274	8	these	these	DET
taxlaw-2828	274	9	two	two	NUM
taxlaw-2828	274	10	forces	force	NOUN
taxlaw-2828	274	11	is	be	AUX
taxlaw-2828	274	12	at	at	ADP
taxlaw-2828	274	13	work	work	NOUN
taxlaw-2828	274	14	in	in	ADP
taxlaw-2828	274	15	any	any	DET
taxlaw-2828	274	16	particular	particular	ADJ
taxlaw-2828	274	17	case	case	NOUN
taxlaw-2828	274	18	.	.	PUNCT
taxlaw-2828	275	1	either	either	DET
taxlaw-2828	275	2	way	way	NOUN
taxlaw-2828	275	3	,	,	PUNCT
taxlaw-2828	275	4	the	the	DET
taxlaw-2828	275	5	consistent	consistent	ADJ
taxlaw-2828	275	6	ability	ability	NOUN
taxlaw-2828	275	7	for	for	ADP
taxlaw-2828	275	8	jurisdictional	jurisdictional	ADJ
taxlaw-2828	275	9	defects	defect	NOUN
taxlaw-2828	275	10	to	to	PART
taxlaw-2828	275	11	pass	pass	VERB
taxlaw-2828	275	12	sub	sub	NOUN
taxlaw-2828	275	13	silentio	silentio	PROPN
taxlaw-2828	275	14	indicates	indicate	VERB
taxlaw-2828	275	15	that	that	SCONJ
taxlaw-2828	275	16	the	the	DET
taxlaw-2828	275	17	current	current	ADJ
taxlaw-2828	275	18	doctrine	doctrine	NOUN
taxlaw-2828	275	19	is	be	AUX
taxlaw-2828	275	20	broken	break	VERB
taxlaw-2828	275	21	.	.	PUNCT
taxlaw-2828	276	1	this	this	DET
taxlaw-2828	276	2	idea	idea	NOUN
taxlaw-2828	276	3	is	be	AUX
taxlaw-2828	276	4	supported	support	VERB
taxlaw-2828	276	5	by	by	ADP
taxlaw-2828	276	6	the	the	DET
taxlaw-2828	276	7	failure	failure	NOUN
taxlaw-2828	276	8	of	of	ADP
taxlaw-2828	276	9	the	the	DET
taxlaw-2828	276	10	supreme	supreme	PROPN
taxlaw-2828	276	11	court	court	PROPN
taxlaw-2828	276	12	to	to	PART
taxlaw-2828	276	13	rule	rule	VERB
taxlaw-2828	276	14	on	on	ADP
taxlaw-2828	276	15	the	the	DET
taxlaw-2828	276	16	issue	issue	NOUN
taxlaw-2828	276	17	of	of	ADP
taxlaw-2828	276	18	taxpayer	taxpayer	NOUN
taxlaw-2828	276	19	standing	stand	VERB
taxlaw-2828	276	20	in	in	ADP
taxlaw-2828	276	21	hibbs	hibbs	PROPN
taxlaw-2828	276	22	,	,	PUNCT
taxlaw-2828	276	23	when	when	SCONJ
taxlaw-2828	276	24	the	the	DET
taxlaw-2828	276	25	case	case	NOUN
taxlaw-2828	276	26	first	first	ADV
taxlaw-2828	276	27	came	come	VERB
taxlaw-2828	276	28	before	before	ADP
taxlaw-2828	276	29	the	the	DET
taxlaw-2828	276	30	court	court	NOUN
taxlaw-2828	276	31	.	.	PUNCT
taxlaw-2828	277	1	the	the	DET
taxlaw-2828	277	2	court	court	NOUN
taxlaw-2828	277	3	held	hold	VERB
taxlaw-2828	277	4	that	that	SCONJ
taxlaw-2828	277	5	the	the	DET
taxlaw-2828	277	6	tax	tax	NOUN
taxlaw-2828	277	7	anti	anti	ADJ
taxlaw-2828	277	8	-	-	ADJ
taxlaw-2828	277	9	injunction	injunction	ADJ
taxlaw-2828	277	10	act	act	NOUN
taxlaw-2828	277	11	did	do	AUX
taxlaw-2828	277	12	not	not	PART
taxlaw-2828	277	13	bar	bar	VERB
taxlaw-2828	277	14	the	the	DET
taxlaw-2828	277	15	suit	suit	NOUN
taxlaw-2828	277	16	.	.	PUNCT
taxlaw-2828	278	1	86	86	NUM
taxlaw-2828	278	2	justice	justice	PROPN
taxlaw-2828	278	3	kennedy	kennedy	PROPN
taxlaw-2828	278	4	deals	deal	VERB
taxlaw-2828	278	5	with	with	ADP
taxlaw-2828	278	6	this	this	DET
taxlaw-2828	278	7	shortcoming	shortcoming	NOUN
taxlaw-2828	278	8	in	in	ADP
taxlaw-2828	278	9	hibbs	hibbs	PROPN
taxlaw-2828	278	10	’s	’s	PART
taxlaw-2828	278	11	second	second	ADJ
taxlaw-2828	278	12	iteration	iteration	NOUN
taxlaw-2828	278	13	using	use	VERB
taxlaw-2828	278	14	a	a	DET
taxlaw-2828	278	15	mere	mere	ADJ
taxlaw-2828	278	16	in	in	ADP
taxlaw-2828	278	17	-	-	PUNCT
taxlaw-2828	278	18	line	line	NOUN
taxlaw-2828	278	19	citation	citation	NOUN
taxlaw-2828	278	20	:	:	PUNCT
taxlaw-2828	278	21	“	"	PUNCT
taxlaw-2828	278	22	cf	cf	X
taxlaw-2828	278	23	.	.	PUNCT
taxlaw-2828	279	1	hibbs	hibbs	PROPN
taxlaw-2828	279	2	v.	v.	ADP
taxlaw-2828	279	3	winn	winn	PROPN
taxlaw-2828	279	4	,	,	PUNCT
taxlaw-2828	279	5	542	542	NUM
taxlaw-2828	279	6	u.s	u.s	PROPN
taxlaw-2828	279	7	.	.	PROPN
taxlaw-2828	279	8	88	88	NUM
taxlaw-2828	279	9	,	,	PUNCT
taxlaw-2828	279	10	124	124	NUM
taxlaw-2828	279	11	s.ct	s.ct	NOUN
taxlaw-2828	279	12	.	.	PROPN
taxlaw-2828	279	13	2276	2276	NUM
taxlaw-2828	279	14	,	,	PUNCT
taxlaw-2828	279	15	159	159	NUM
taxlaw-2828	279	16	l.ed.2d	l.ed.2d	NOUN
taxlaw-2828	279	17	172	172	NUM
taxlaw-2828	279	18	(	(	PUNCT
taxlaw-2828	279	19	reaching	reach	VERB
taxlaw-2828	279	20	only	only	ADJ
taxlaw-2828	279	21	threshold	threshold	NOUN
taxlaw-2828	279	22	jurisdictional	jurisdictional	ADJ
taxlaw-2828	279	23	issues	issue	NOUN
taxlaw-2828	279	24	)	)	PUNCT
taxlaw-2828	279	25	.	.	PUNCT
taxlaw-2828	279	26	”	"	PUNCT
taxlaw-2828	280	1	87	87	NUM
taxlaw-2828	280	2	this	this	PRON
taxlaw-2828	280	3	is	be	AUX
taxlaw-2828	280	4	both	both	PRON
taxlaw-2828	280	5	an	an	DET
taxlaw-2828	280	6	unsatisfying	unsatisfying	ADJ
taxlaw-2828	280	7	explanation	explanation	NOUN
taxlaw-2828	280	8	of	of	ADP
taxlaw-2828	280	9	what	what	PRON
taxlaw-2828	280	10	happened	happen	VERB
taxlaw-2828	280	11	in	in	ADP
taxlaw-2828	280	12	the	the	DET
taxlaw-2828	280	13	first	first	ADJ
taxlaw-2828	280	14	iteration	iteration	NOUN
taxlaw-2828	280	15	and	and	CCONJ
taxlaw-2828	280	16	an	an	DET
taxlaw-2828	280	17	invitation	invitation	NOUN
taxlaw-2828	280	18	to	to	PART
taxlaw-2828	280	19	ask	ask	VERB
taxlaw-2828	280	20	whether	whether	SCONJ
taxlaw-2828	280	21	some	some	DET
taxlaw-2828	280	22	jurisdictional	jurisdictional	ADJ
taxlaw-2828	280	23	issues	issue	NOUN
taxlaw-2828	280	24	are	be	AUX
taxlaw-2828	280	25	not	not	PART
taxlaw-2828	280	26	threshold	threshold	NOUN
taxlaw-2828	280	27	issues	issue	NOUN
taxlaw-2828	280	28	.	.	PUNCT
taxlaw-2828	281	1	it	it	PRON
taxlaw-2828	281	2	is	be	AUX
taxlaw-2828	281	3	absurd	absurd	ADJ
taxlaw-2828	281	4	to	to	PART
taxlaw-2828	281	5	attempt	attempt	VERB
taxlaw-2828	281	6	to	to	PART
taxlaw-2828	281	7	define	define	VERB
taxlaw-2828	281	8	a	a	DET
taxlaw-2828	281	9	jurisdictional	jurisdictional	ADJ
taxlaw-2828	281	10	barrier	barrier	NOUN
taxlaw-2828	281	11	imposed	impose	VERB
taxlaw-2828	281	12	by	by	ADP
taxlaw-2828	281	13	statute	statute	NOUN
taxlaw-2828	281	14	88	88	NUM
taxlaw-2828	281	15	as	as	ADP
taxlaw-2828	281	16	somehow	somehow	ADV
taxlaw-2828	281	17	logically	logically	ADV
taxlaw-2828	281	18	prior	prior	ADV
taxlaw-2828	281	19	to	to	ADP
taxlaw-2828	281	20	one	one	NUM
taxlaw-2828	281	21	embedded	embed	VERB
taxlaw-2828	281	22	in	in	ADP
taxlaw-2828	281	23	the	the	DET
taxlaw-2828	281	24	constitution	constitution	NOUN
taxlaw-2828	281	25	itself	itself	PRON
taxlaw-2828	281	26	.	.	PUNCT
taxlaw-2828	282	1	if	if	SCONJ
taxlaw-2828	282	2	the	the	DET
taxlaw-2828	282	3	basic	basic	ADJ
taxlaw-2828	282	4	requirements	requirement	NOUN
taxlaw-2828	282	5	laid	lay	VERB
taxlaw-2828	282	6	out	out	ADP
taxlaw-2828	282	7	in	in	ADP
taxlaw-2828	282	8	article	article	PROPN
taxlaw-2828	282	9	iii	iii	NUM
taxlaw-2828	282	10	were	be	AUX
taxlaw-2828	282	11	not	not	PART
taxlaw-2828	282	12	satisfied	satisfied	ADJ
taxlaw-2828	282	13	,	,	PUNCT
taxlaw-2828	282	14	it	it	PRON
taxlaw-2828	282	15	is	be	AUX
taxlaw-2828	282	16	impossible	impossible	ADJ
taxlaw-2828	282	17	to	to	PART
taxlaw-2828	282	18	see	see	VERB
taxlaw-2828	282	19	how	how	SCONJ
taxlaw-2828	282	20	the	the	DET
taxlaw-2828	282	21	tax	tax	NOUN
taxlaw-2828	282	22	anti	anti	ADJ
taxlaw-2828	282	23	-	-	ADJ
taxlaw-2828	282	24	injunction	injunction	ADJ
taxlaw-2828	282	25	act	act	NOUN
taxlaw-2828	282	26	matters	matter	VERB
taxlaw-2828	282	27	at	at	ADV
taxlaw-2828	282	28	all	all	ADV
taxlaw-2828	282	29	—	—	PUNCT
taxlaw-2828	282	30	the	the	DET
taxlaw-2828	282	31	case	case	NOUN
taxlaw-2828	282	32	should	should	AUX
taxlaw-2828	282	33	simply	simply	ADV
taxlaw-2828	282	34	have	have	AUX
taxlaw-2828	282	35	been	be	AUX
taxlaw-2828	282	36	dismissed	dismiss	VERB
taxlaw-2828	282	37	for	for	ADP
taxlaw-2828	282	38	lack	lack	NOUN
taxlaw-2828	282	39	of	of	ADP
taxlaw-2828	282	40	standing	standing	NOUN
taxlaw-2828	282	41	.	.	PUNCT
taxlaw-2828	283	1	hibbs	hibbs	PROPN
taxlaw-2828	283	2	v.	v.	ADP
taxlaw-2828	283	3	winn	winn	PROPN
taxlaw-2828	283	4	would	would	AUX
taxlaw-2828	283	5	have	have	AUX
taxlaw-2828	283	6	been	be	AUX
taxlaw-2828	283	7	the	the	DET
taxlaw-2828	283	8	perfect	perfect	ADJ
taxlaw-2828	283	9	time	time	NOUN
taxlaw-2828	283	10	to	to	PART
taxlaw-2828	283	11	indicate	indicate	VERB
taxlaw-2828	283	12	that	that	SCONJ
taxlaw-2828	283	13	the	the	DET
taxlaw-2828	283	14	plaintiffs	plaintiff	NOUN
taxlaw-2828	283	15	’	'	PUNCT
taxlaw-2828	283	16	first	first	ADJ
taxlaw-2828	283	17	trip	trip	NOUN
taxlaw-2828	283	18	to	to	ADP
taxlaw-2828	283	19	the	the	DET
taxlaw-2828	283	20	supreme	supreme	PROPN
taxlaw-2828	283	21	court	court	PROPN
taxlaw-2828	283	22	was	be	AUX
taxlaw-2828	283	23	all	all	PRON
taxlaw-2828	283	24	for	for	ADP
taxlaw-2828	283	25	naught	naught	ADJ
taxlaw-2828	283	26	,	,	PUNCT
taxlaw-2828	283	27	regardless	regardless	ADV
taxlaw-2828	283	28	of	of	ADP
taxlaw-2828	283	29	the	the	DET
taxlaw-2828	283	30	applicability	applicability	NOUN
taxlaw-2828	283	31	of	of	ADP
taxlaw-2828	283	32	the	the	DET
taxlaw-2828	283	33	tax	tax	NOUN
taxlaw-2828	283	34	antiinjunction	antiinjunction	NOUN
taxlaw-2828	283	35	act	act	NOUN
taxlaw-2828	283	36	,	,	PUNCT
taxlaw-2828	283	37	because	because	SCONJ
taxlaw-2828	283	38	they	they	PRON
taxlaw-2828	283	39	lacked	lack	VERB
taxlaw-2828	283	40	standing	stand	VERB
taxlaw-2828	283	41	to	to	PART
taxlaw-2828	283	42	bring	bring	VERB
taxlaw-2828	283	43	their	their	PRON
taxlaw-2828	283	44	claim	claim	NOUN
taxlaw-2828	283	45	anyway	anyway	ADV
taxlaw-2828	283	46	.	.	PUNCT
taxlaw-2828	284	1	89	89	NUM
taxlaw-2828	284	2	instead	instead	ADV
taxlaw-2828	284	3	,	,	PUNCT
taxlaw-2828	284	4	the	the	DET
taxlaw-2828	284	5	decision	decision	NOUN
taxlaw-2828	284	6	does	do	AUX
taxlaw-2828	284	7	not	not	PART
taxlaw-2828	284	8	address	address	VERB
taxlaw-2828	284	9	the	the	DET
taxlaw-2828	284	10	issue	issue	NOUN
taxlaw-2828	284	11	of	of	ADP
taxlaw-2828	284	12	standing	stand	VERB
taxlaw-2828	284	13	.	.	PUNCT
taxlaw-2828	285	1	in	in	ADP
taxlaw-2828	285	2	fact	fact	NOUN
taxlaw-2828	285	3	,	,	PUNCT
taxlaw-2828	285	4	in	in	ADP
taxlaw-2828	285	5	none	none	NOUN
taxlaw-2828	285	6	of	of	ADP
taxlaw-2828	285	7	the	the	DET
taxlaw-2828	285	8	three	three	NUM
taxlaw-2828	285	9	opinions	opinion	NOUN
taxlaw-2828	285	10	which	which	PRON
taxlaw-2828	285	11	were	be	AUX
taxlaw-2828	285	12	filed	file	VERB
taxlaw-2828	285	13	does	do	AUX
taxlaw-2828	285	14	the	the	DET
taxlaw-2828	285	15	word	word	NOUN
taxlaw-2828	285	16	‘	'	PUNCT
taxlaw-2828	285	17	standing	standing	NOUN
taxlaw-2828	285	18	’	'	PUNCT
taxlaw-2828	285	19	appear	appear	VERB
taxlaw-2828	285	20	at	at	ADV
taxlaw-2828	285	21	all	all	ADV
taxlaw-2828	285	22	.	.	PUNCT
taxlaw-2828	286	1	if	if	SCONJ
taxlaw-2828	286	2	the	the	DET
taxlaw-2828	286	3	judicial	judicial	ADJ
taxlaw-2828	286	4	sensibilities	sensibility	NOUN
taxlaw-2828	286	5	of	of	ADP
taxlaw-2828	286	6	the	the	DET
taxlaw-2828	286	7	justices	justice	NOUN
taxlaw-2828	286	8	of	of	ADP
taxlaw-2828	286	9	the	the	DET
taxlaw-2828	286	10	supreme	supreme	PROPN
taxlaw-2828	286	11	court	court	PROPN
taxlaw-2828	286	12	were	be	AUX
taxlaw-2828	286	13	so	so	ADV
taxlaw-2828	286	14	offended	offend	VERB
taxlaw-2828	286	15	by	by	ADP
taxlaw-2828	286	16	the	the	DET
taxlaw-2828	286	17	specter	specter	NOUN
taxlaw-2828	286	18	of	of	ADP
taxlaw-2828	286	19	taxpayer	taxpayer	NOUN
taxlaw-2828	286	20	standing	stand	VERB
taxlaw-2828	286	21	in	in	ADP
taxlaw-2828	286	22	the	the	DET
taxlaw-2828	286	23	second	second	ADJ
taxlaw-2828	286	24	time	time	NOUN
taxlaw-2828	286	25	around	around	ADV
taxlaw-2828	286	26	,	,	PUNCT
taxlaw-2828	286	27	it	it	PRON
taxlaw-2828	286	28	is	be	AUX
taxlaw-2828	286	29	baffling	baffle	VERB
taxlaw-2828	286	30	that	that	SCONJ
taxlaw-2828	286	31	none	none	NOUN
taxlaw-2828	286	32	of	of	ADP
taxlaw-2828	286	33	them	they	PRON
taxlaw-2828	286	34	had	have	VERB
taxlaw-2828	286	35	anything	anything	PRON
taxlaw-2828	286	36	to	to	PART
taxlaw-2828	286	37	say	say	VERB
taxlaw-2828	286	38	about	about	ADP
taxlaw-2828	286	39	it	it	PRON
taxlaw-2828	286	40	the	the	DET
taxlaw-2828	286	41	first	first	ADJ
taxlaw-2828	286	42	81	81	NUM
taxlaw-2828	286	43	hagans	hagan	NOUN
taxlaw-2828	286	44	v.	v.	ADP
taxlaw-2828	286	45	levine	levine	PROPN
taxlaw-2828	286	46	,	,	PUNCT
taxlaw-2828	286	47	415	415	NUM
taxlaw-2828	286	48	u.s	u.s	PROPN
taxlaw-2828	286	49	.	.	PROPN
taxlaw-2828	286	50	528	528	NUM
taxlaw-2828	286	51	,	,	PUNCT
taxlaw-2828	286	52	533	533	NUM
taxlaw-2828	286	53	n.5	n.5	PROPN
taxlaw-2828	286	54	(	(	PUNCT
taxlaw-2828	286	55	1974	1974	NUM
taxlaw-2828	286	56	)	)	PUNCT
taxlaw-2828	286	57	.	.	PUNCT
taxlaw-2828	287	1	82	82	NUM
taxlaw-2828	287	2	ariz	ariz	PROPN
taxlaw-2828	287	3	.	.	PUNCT
taxlaw-2828	288	1	sch	sch	PROPN
taxlaw-2828	288	2	.	.	PUNCT
taxlaw-2828	289	1	tuition	tuition	PROPN
taxlaw-2828	289	2	org	org	PROPN
taxlaw-2828	289	3	.	.	PUNCT
taxlaw-2828	290	1	v.	v.	ADP
taxlaw-2828	290	2	winn	winn	PROPN
taxlaw-2828	290	3	,	,	PUNCT
taxlaw-2828	290	4	131	131	NUM
taxlaw-2828	290	5	s.	s.	PROPN
taxlaw-2828	290	6	ct	ct	PROPN
taxlaw-2828	290	7	.	.	PROPN
taxlaw-2828	290	8	1436	1436	NUM
taxlaw-2828	290	9	,	,	PUNCT
taxlaw-2828	290	10	1448	1448	NUM
taxlaw-2828	290	11	(	(	PUNCT
taxlaw-2828	290	12	2011	2011	NUM
taxlaw-2828	290	13	)	)	PUNCT
taxlaw-2828	290	14	.	.	PUNCT
taxlaw-2828	291	1	83	83	NUM
taxlaw-2828	292	1	i	i	PRON
taxlaw-2828	292	2	d.	d.	PROPN
taxlaw-2828	292	3	at	at	ADP
taxlaw-2828	292	4	1449	1449	NUM
taxlaw-2828	292	5	.	.	PUNCT
taxlaw-2828	293	1	84	84	NUM
taxlaw-2828	293	2	see	see	VERB
taxlaw-2828	293	3	,	,	PUNCT
taxlaw-2828	293	4	e.g.	e.g.	ADV
taxlaw-2828	293	5	,	,	PUNCT
taxlaw-2828	293	6	jeff	jeff	PROPN
taxlaw-2828	293	7	todd	todd	NOUN
taxlaw-2828	293	8	,	,	PUNCT
taxlaw-2828	293	9	undead	undead	ADJ
taxlaw-2828	293	10	precedent	precedent	NOUN
taxlaw-2828	293	11	:	:	PUNCT
taxlaw-2828	293	12	the	the	DET
taxlaw-2828	293	13	curse	curse	NOUN
taxlaw-2828	293	14	of	of	ADP
taxlaw-2828	293	15	a	a	DET
taxlaw-2828	293	16	holding	holding	NOUN
taxlaw-2828	293	17	‘	'	PUNCT
taxlaw-2828	293	18	limited	limit	VERB
taxlaw-2828	293	19	to	to	ADP
taxlaw-2828	293	20	its	its	PRON
taxlaw-2828	293	21	facts	fact	NOUN
taxlaw-2828	293	22	,	,	PUNCT
taxlaw-2828	293	23	’	'	PUNCT
taxlaw-2828	293	24	40	40	NUM
taxlaw-2828	293	25	tex	tex	PROPN
taxlaw-2828	293	26	.	.	PROPN
taxlaw-2828	293	27	tech	tech	PROPN
taxlaw-2828	293	28	.	.	PUNCT
taxlaw-2828	294	1	l.	l.	PROPN
taxlaw-2828	294	2	rev	rev	PROPN
taxlaw-2828	294	3	.	.	PROPN
taxlaw-2828	294	4	67	67	NUM
taxlaw-2828	294	5	(	(	PUNCT
taxlaw-2828	294	6	explaining	explain	VERB
taxlaw-2828	294	7	that	that	SCONJ
taxlaw-2828	294	8	decisions	decision	NOUN
taxlaw-2828	294	9	are	be	AUX
taxlaw-2828	294	10	sometimes	sometimes	ADV
taxlaw-2828	294	11	limited	limit	VERB
taxlaw-2828	294	12	to	to	ADP
taxlaw-2828	294	13	their	their	PRON
taxlaw-2828	294	14	facts	fact	NOUN
taxlaw-2828	294	15	because	because	SCONJ
taxlaw-2828	294	16	of	of	ADP
taxlaw-2828	294	17	a	a	DET
taxlaw-2828	294	18	later	later	ADJ
taxlaw-2828	294	19	judicial	judicial	ADJ
taxlaw-2828	294	20	determination	determination	NOUN
taxlaw-2828	294	21	that	that	SCONJ
taxlaw-2828	294	22	they	they	PRON
taxlaw-2828	294	23	were	be	AUX
taxlaw-2828	294	24	wrongly	wrongly	ADV
taxlaw-2828	294	25	decided	decide	VERB
taxlaw-2828	294	26	)	)	PUNCT
taxlaw-2828	294	27	.	.	PUNCT
taxlaw-2828	295	1	85	85	NUM
taxlaw-2828	296	1	i	i	PRON
taxlaw-2828	296	2	d.	d.	PROPN
taxlaw-2828	296	3	86	86	NUM
taxlaw-2828	296	4	hibbs	hibbs	PROPN
taxlaw-2828	296	5	v.	v.	ADP
taxlaw-2828	296	6	winn	winn	PROPN
taxlaw-2828	296	7	,	,	PUNCT
taxlaw-2828	296	8	542	542	NUM
taxlaw-2828	296	9	u.s	u.s	PROPN
taxlaw-2828	296	10	.	.	PROPN
taxlaw-2828	296	11	88	88	NUM
taxlaw-2828	296	12	(	(	PUNCT
taxlaw-2828	296	13	2004	2004	NUM
taxlaw-2828	296	14	)	)	PUNCT
taxlaw-2828	296	15	.	.	PUNCT
taxlaw-2828	297	1	87	87	NUM
taxlaw-2828	297	2	ariz	ariz	NOUN
taxlaw-2828	297	3	.	.	PUNCT
taxlaw-2828	298	1	sch	sch	PROPN
taxlaw-2828	298	2	.	.	PUNCT
taxlaw-2828	299	1	tuition	tuition	PROPN
taxlaw-2828	299	2	org	org	PROPN
taxlaw-2828	299	3	.	.	PUNCT
taxlaw-2828	300	1	v.	v.	ADP
taxlaw-2828	300	2	winn	winn	PROPN
taxlaw-2828	300	3	,	,	PUNCT
taxlaw-2828	300	4	131	131	NUM
taxlaw-2828	300	5	s.	s.	PROPN
taxlaw-2828	300	6	ct	ct	PROPN
taxlaw-2828	300	7	.	.	PROPN
taxlaw-2828	300	8	1436	1436	NUM
taxlaw-2828	300	9	,	,	PUNCT
taxlaw-2828	300	10	1448	1448	NUM
taxlaw-2828	300	11	(	(	PUNCT
taxlaw-2828	300	12	2011	2011	NUM
taxlaw-2828	300	13	)	)	PUNCT
taxlaw-2828	300	14	.	.	PUNCT
taxlaw-2828	301	1	88	88	NUM
taxlaw-2828	301	2	hibbs	hibbs	PROPN
taxlaw-2828	301	3	,	,	PUNCT
taxlaw-2828	301	4	542	542	NUM
taxlaw-2828	301	5	u.s	u.s	PROPN
taxlaw-2828	301	6	.	.	PROPN
taxlaw-2828	301	7	88	88	NUM
taxlaw-2828	301	8	(	(	PUNCT
taxlaw-2828	301	9	2004	2004	NUM
taxlaw-2828	301	10	)	)	PUNCT
taxlaw-2828	301	11	.	.	PUNCT
taxlaw-2828	302	1	was	be	AUX
taxlaw-2828	302	2	concerned	concern	VERB
taxlaw-2828	302	3	with	with	ADP
taxlaw-2828	302	4	the	the	DET
taxlaw-2828	302	5	applicability	applicability	NOUN
taxlaw-2828	302	6	of	of	ADP
taxlaw-2828	302	7	the	the	DET
taxlaw-2828	302	8	tax	tax	NOUN
taxlaw-2828	302	9	anti	anti	ADJ
taxlaw-2828	302	10	-	-	ADJ
taxlaw-2828	302	11	injunction	injunction	ADJ
taxlaw-2828	302	12	act	act	NOUN
taxlaw-2828	302	13	to	to	ADP
taxlaw-2828	302	14	the	the	DET
taxlaw-2828	302	15	same	same	ADJ
taxlaw-2828	302	16	facts	fact	NOUN
taxlaw-2828	302	17	.	.	PUNCT
taxlaw-2828	303	1	89	89	NUM
taxlaw-2828	303	2	remember	remember	VERB
taxlaw-2828	303	3	the	the	DET
taxlaw-2828	303	4	principle	principle	NOUN
taxlaw-2828	303	5	laid	lay	VERB
taxlaw-2828	303	6	out	out	ADP
taxlaw-2828	303	7	in	in	ADP
taxlaw-2828	303	8	daimlerchrylser	daimlerchrylser	PROPN
taxlaw-2828	303	9	corp	corp	PROPN
taxlaw-2828	303	10	.	.	PROPN
taxlaw-2828	303	11	v.	v.	PROPN
taxlaw-2828	303	12	cuno	cuno	PROPN
taxlaw-2828	303	13	,	,	PUNCT
taxlaw-2828	303	14	547	547	NUM
taxlaw-2828	303	15	u.s	u.s	PROPN
taxlaw-2828	303	16	.	.	PROPN
taxlaw-2828	303	17	332	332	NUM
taxlaw-2828	303	18	,	,	PUNCT
taxlaw-2828	303	19	340	340	NUM
taxlaw-2828	303	20	(	(	PUNCT
taxlaw-2828	303	21	2006	2006	NUM
taxlaw-2828	303	22	)	)	PUNCT
taxlaw-2828	303	23	,	,	PUNCT
taxlaw-2828	303	24	which	which	PRON
taxlaw-2828	303	25	said	say	VERB
taxlaw-2828	303	26	that	that	SCONJ
taxlaw-2828	303	27	the	the	DET
taxlaw-2828	303	28	court	court	NOUN
taxlaw-2828	303	29	must	must	AUX
taxlaw-2828	303	30	assure	assure	VERB
taxlaw-2828	303	31	itself	itself	PRON
taxlaw-2828	303	32	of	of	ADP
taxlaw-2828	303	33	litigants	litigant	NOUN
taxlaw-2828	303	34	’	'	PUNCT
taxlaw-2828	303	35	standing	stand	VERB
taxlaw-2828	303	36	under	under	ADP
taxlaw-2828	303	37	article	article	PROPN
taxlaw-2828	303	38	iii	iii	PROPN
taxlaw-2828	303	39	.	.	PROPN
taxlaw-2828	303	40	2014	2014	NUM
taxlaw-2828	303	41	]	]	PUNCT
taxlaw-2828	303	42	a	a	DET
taxlaw-2828	303	43	new	new	ADJ
taxlaw-2828	303	44	theory	theory	NOUN
taxlaw-2828	303	45	of	of	ADP
taxlaw-2828	303	46	taxpayer	taxpayer	NOUN
taxlaw-2828	303	47	standing	stand	VERB
taxlaw-2828	303	48	131	131	NUM
taxlaw-2828	303	49	time	time	NOUN
taxlaw-2828	303	50	the	the	DET
taxlaw-2828	303	51	case	case	NOUN
taxlaw-2828	303	52	came	come	VERB
taxlaw-2828	303	53	before	before	ADP
taxlaw-2828	303	54	the	the	DET
taxlaw-2828	303	55	court	court	NOUN
taxlaw-2828	303	56	.	.	PUNCT
taxlaw-2828	304	1	it	it	PRON
taxlaw-2828	304	2	is	be	AUX
taxlaw-2828	304	3	especially	especially	ADV
taxlaw-2828	304	4	remarkable	remarkable	ADJ
taxlaw-2828	304	5	given	give	VERB
taxlaw-2828	304	6	the	the	DET
taxlaw-2828	304	7	limited	limited	ADJ
taxlaw-2828	304	8	number	number	NOUN
taxlaw-2828	304	9	of	of	ADP
taxlaw-2828	304	10	cases	case	NOUN
taxlaw-2828	304	11	the	the	DET
taxlaw-2828	304	12	court	court	NOUN
taxlaw-2828	304	13	takes	take	VERB
taxlaw-2828	304	14	on	on	ADP
taxlaw-2828	304	15	.	.	PUNCT
taxlaw-2828	305	1	there	there	PRON
taxlaw-2828	305	2	is	be	VERB
taxlaw-2828	305	3	a	a	DET
taxlaw-2828	305	4	slim	slim	ADJ
taxlaw-2828	305	5	likelihood	likelihood	NOUN
taxlaw-2828	305	6	that	that	SCONJ
taxlaw-2828	305	7	the	the	DET
taxlaw-2828	305	8	same	same	ADJ
taxlaw-2828	305	9	plaintiffs	plaintiff	NOUN
taxlaw-2828	305	10	would	would	AUX
taxlaw-2828	305	11	reach	reach	VERB
taxlaw-2828	305	12	the	the	DET
taxlaw-2828	305	13	court	court	NOUN
taxlaw-2828	305	14	twice	twice	ADV
taxlaw-2828	305	15	,	,	PUNCT
taxlaw-2828	305	16	much	much	ADV
taxlaw-2828	305	17	less	less	ADJ
taxlaw-2828	305	18	to	to	PART
taxlaw-2828	305	19	resolve	resolve	VERB
taxlaw-2828	305	20	yet	yet	ADV
taxlaw-2828	305	21	another	another	DET
taxlaw-2828	305	22	jurisdictional	jurisdictional	ADJ
taxlaw-2828	305	23	question	question	NOUN
taxlaw-2828	305	24	.	.	PUNCT
taxlaw-2828	306	1	c.	c.	NOUN
taxlaw-2828	306	2	unavailability	unavailability	NOUN
taxlaw-2828	306	3	of	of	ADP
taxlaw-2828	306	4	other	other	ADJ
taxlaw-2828	306	5	remedies	remedy	NOUN
taxlaw-2828	306	6	taxpayer	taxpayer	NOUN
taxlaw-2828	306	7	standing	stand	VERB
taxlaw-2828	306	8	may	may	AUX
taxlaw-2828	306	9	be	be	AUX
taxlaw-2828	306	10	an	an	DET
taxlaw-2828	306	11	imperfect	imperfect	ADJ
taxlaw-2828	306	12	doctrine	doctrine	NOUN
taxlaw-2828	306	13	,	,	PUNCT
taxlaw-2828	306	14	but	but	CCONJ
taxlaw-2828	306	15	it	it	PRON
taxlaw-2828	306	16	is	be	AUX
taxlaw-2828	306	17	necessary	necessary	ADJ
taxlaw-2828	306	18	in	in	ADP
taxlaw-2828	306	19	certain	certain	ADJ
taxlaw-2828	306	20	situations	situation	NOUN
taxlaw-2828	306	21	because	because	SCONJ
taxlaw-2828	306	22	of	of	ADP
taxlaw-2828	306	23	the	the	DET
taxlaw-2828	306	24	unavailability	unavailability	NOUN
taxlaw-2828	306	25	of	of	ADP
taxlaw-2828	306	26	other	other	ADJ
taxlaw-2828	306	27	remedies	remedy	NOUN
taxlaw-2828	306	28	.	.	PUNCT
taxlaw-2828	307	1	take	take	VERB
taxlaw-2828	307	2	,	,	PUNCT
taxlaw-2828	307	3	for	for	ADP
taxlaw-2828	307	4	example	example	NOUN
taxlaw-2828	307	5	,	,	PUNCT
taxlaw-2828	307	6	the	the	DET
taxlaw-2828	307	7	case	case	NOUN
taxlaw-2828	307	8	of	of	ADP
taxlaw-2828	307	9	the	the	DET
taxlaw-2828	307	10	tax	tax	NOUN
taxlaw-2828	307	11	credits	credit	NOUN
taxlaw-2828	307	12	at	at	ADP
taxlaw-2828	307	13	issue	issue	NOUN
taxlaw-2828	307	14	in	in	ADP
taxlaw-2828	307	15	winn	winn	PROPN
taxlaw-2828	307	16	.	.	PUNCT
taxlaw-2828	308	1	90	90	NUM
taxlaw-2828	308	2	if	if	SCONJ
taxlaw-2828	308	3	the	the	DET
taxlaw-2828	308	4	plaintiffs	plaintiff	NOUN
taxlaw-2828	308	5	there	there	PRON
taxlaw-2828	308	6	are	be	AUX
taxlaw-2828	308	7	prohibited	prohibit	VERB
taxlaw-2828	308	8	from	from	ADP
taxlaw-2828	308	9	bringing	bring	VERB
taxlaw-2828	308	10	suit	suit	NOUN
taxlaw-2828	308	11	to	to	PART
taxlaw-2828	308	12	challenge	challenge	VERB
taxlaw-2828	308	13	the	the	DET
taxlaw-2828	308	14	tax	tax	NOUN
taxlaw-2828	308	15	credit	credit	NOUN
taxlaw-2828	308	16	,	,	PUNCT
taxlaw-2828	308	17	there	there	PRON
taxlaw-2828	308	18	are	be	VERB
taxlaw-2828	308	19	no	no	DET
taxlaw-2828	308	20	other	other	ADJ
taxlaw-2828	308	21	parties	party	NOUN
taxlaw-2828	308	22	with	with	ADP
taxlaw-2828	308	23	proper	proper	ADJ
taxlaw-2828	308	24	standing	standing	NOUN
taxlaw-2828	308	25	.	.	PUNCT
taxlaw-2828	309	1	the	the	DET
taxlaw-2828	309	2	acting	act	VERB
taxlaw-2828	309	3	solicitor	solicitor	PROPN
taxlaw-2828	309	4	general	general	PROPN
taxlaw-2828	309	5	for	for	ADP
taxlaw-2828	309	6	the	the	DET
taxlaw-2828	309	7	united	united	PROPN
taxlaw-2828	309	8	states	states	PROPN
taxlaw-2828	309	9	,	,	PUNCT
taxlaw-2828	309	10	as	as	ADP
taxlaw-2828	309	11	amicus	amicus	NOUN
taxlaw-2828	309	12	curiae	curiae	NOUN
taxlaw-2828	309	13	in	in	ADP
taxlaw-2828	309	14	support	support	NOUN
taxlaw-2828	309	15	of	of	ADP
taxlaw-2828	309	16	the	the	DET
taxlaw-2828	309	17	petitioner	petitioner	NOUN
taxlaw-2828	309	18	arizona	arizona	PROPN
taxlaw-2828	309	19	school	school	PROPN
taxlaw-2828	309	20	tuition	tuition	NOUN
taxlaw-2828	309	21	organization	organization	NOUN
taxlaw-2828	309	22	,	,	PUNCT
taxlaw-2828	309	23	acknowledged	acknowledge	VERB
taxlaw-2828	309	24	this	this	DET
taxlaw-2828	309	25	fact	fact	NOUN
taxlaw-2828	309	26	at	at	ADP
taxlaw-2828	309	27	oral	oral	ADJ
taxlaw-2828	309	28	argument	argument	NOUN
taxlaw-2828	309	29	in	in	ADP
taxlaw-2828	309	30	front	front	NOUN
taxlaw-2828	309	31	of	of	ADP
taxlaw-2828	309	32	the	the	DET
taxlaw-2828	309	33	supreme	supreme	PROPN
taxlaw-2828	309	34	court	court	PROPN
taxlaw-2828	309	35	.	.	PUNCT
taxlaw-2828	310	1	91	91	NUM
taxlaw-2828	311	1	as	as	SCONJ
taxlaw-2828	311	2	no	no	DET
taxlaw-2828	311	3	other	other	ADJ
taxlaw-2828	311	4	direct	direct	ADJ
taxlaw-2828	311	5	procedural	procedural	ADJ
taxlaw-2828	311	6	or	or	CCONJ
taxlaw-2828	311	7	administrative	administrative	ADJ
taxlaw-2828	311	8	remedy	remedy	NOUN
taxlaw-2828	311	9	is	be	AUX
taxlaw-2828	311	10	available	available	ADJ
taxlaw-2828	311	11	,	,	PUNCT
taxlaw-2828	311	12	the	the	DET
taxlaw-2828	311	13	only	only	ADJ
taxlaw-2828	311	14	remedy	remedy	NOUN
taxlaw-2828	311	15	has	have	VERB
taxlaw-2828	311	16	to	to	PART
taxlaw-2828	311	17	come	come	VERB
taxlaw-2828	311	18	from	from	ADP
taxlaw-2828	311	19	the	the	DET
taxlaw-2828	311	20	political	political	ADJ
taxlaw-2828	311	21	process	process	NOUN
taxlaw-2828	311	22	.	.	PUNCT
taxlaw-2828	312	1	there	there	PRON
taxlaw-2828	312	2	are	be	VERB
taxlaw-2828	312	3	good	good	ADJ
taxlaw-2828	312	4	arguments	argument	NOUN
taxlaw-2828	312	5	supporting	support	VERB
taxlaw-2828	312	6	the	the	DET
taxlaw-2828	312	7	proposition	proposition	NOUN
taxlaw-2828	312	8	that	that	SCONJ
taxlaw-2828	312	9	general	general	ADJ
taxlaw-2828	312	10	grievances	grievance	NOUN
taxlaw-2828	312	11	against	against	ADP
taxlaw-2828	312	12	the	the	DET
taxlaw-2828	312	13	government	government	NOUN
taxlaw-2828	312	14	should	should	AUX
taxlaw-2828	312	15	not	not	PART
taxlaw-2828	312	16	be	be	AUX
taxlaw-2828	312	17	adjudicated	adjudicate	VERB
taxlaw-2828	312	18	in	in	ADP
taxlaw-2828	312	19	the	the	DET
taxlaw-2828	312	20	courts	court	NOUN
taxlaw-2828	312	21	.	.	PUNCT
taxlaw-2828	313	1	allowing	allow	VERB
taxlaw-2828	313	2	general	general	ADJ
taxlaw-2828	313	3	grievances	grievance	NOUN
taxlaw-2828	313	4	to	to	PART
taxlaw-2828	313	5	be	be	AUX
taxlaw-2828	313	6	adjudicated	adjudicate	VERB
taxlaw-2828	313	7	in	in	ADP
taxlaw-2828	313	8	courts	court	NOUN
taxlaw-2828	313	9	could	could	AUX
taxlaw-2828	313	10	result	result	VERB
taxlaw-2828	313	11	in	in	ADP
taxlaw-2828	313	12	turning	turn	VERB
taxlaw-2828	313	13	the	the	DET
taxlaw-2828	313	14	judiciary	judiciary	NOUN
taxlaw-2828	313	15	into	into	ADP
taxlaw-2828	313	16	a	a	DET
taxlaw-2828	313	17	constant	constant	ADJ
taxlaw-2828	313	18	,	,	PUNCT
taxlaw-2828	313	19	overreaching	overreach	VERB
taxlaw-2828	313	20	,	,	PUNCT
taxlaw-2828	313	21	and	and	CCONJ
taxlaw-2828	313	22	odious	odious	ADJ
taxlaw-2828	313	23	monitor	monitor	NOUN
taxlaw-2828	313	24	of	of	ADP
taxlaw-2828	313	25	the	the	DET
taxlaw-2828	313	26	functioning	functioning	NOUN
taxlaw-2828	313	27	of	of	ADP
taxlaw-2828	313	28	the	the	DET
taxlaw-2828	313	29	other	other	ADJ
taxlaw-2828	313	30	branches	branch	NOUN
taxlaw-2828	313	31	of	of	ADP
taxlaw-2828	313	32	government	government	NOUN
taxlaw-2828	313	33	.	.	PUNCT
taxlaw-2828	314	1	92	92	NUM
taxlaw-2828	314	2	however	however	ADV
taxlaw-2828	314	3	,	,	PUNCT
taxlaw-2828	314	4	the	the	DET
taxlaw-2828	314	5	political	political	ADJ
taxlaw-2828	314	6	process	process	NOUN
taxlaw-2828	314	7	should	should	AUX
taxlaw-2828	314	8	not	not	PART
taxlaw-2828	314	9	be	be	AUX
taxlaw-2828	314	10	entrusted	entrust	VERB
taxlaw-2828	314	11	with	with	ADP
taxlaw-2828	314	12	remedying	remedy	VERB
taxlaw-2828	314	13	all	all	DET
taxlaw-2828	314	14	ills	ill	NOUN
taxlaw-2828	314	15	.	.	PUNCT
taxlaw-2828	315	1	if	if	SCONJ
taxlaw-2828	315	2	the	the	DET
taxlaw-2828	315	3	conduct	conduct	NOUN
taxlaw-2828	315	4	at	at	ADP
taxlaw-2828	315	5	issue	issue	NOUN
taxlaw-2828	315	6	truly	truly	ADV
taxlaw-2828	315	7	violates	violate	VERB
taxlaw-2828	315	8	the	the	DET
taxlaw-2828	315	9	establishment	establishment	NOUN
taxlaw-2828	315	10	clause	clause	NOUN
taxlaw-2828	315	11	,	,	PUNCT
taxlaw-2828	315	12	and	and	CCONJ
taxlaw-2828	315	13	is	be	AUX
taxlaw-2828	315	14	the	the	DET
taxlaw-2828	315	15	functional	functional	ADJ
taxlaw-2828	315	16	equivalent	equivalent	NOUN
taxlaw-2828	315	17	of	of	ADP
taxlaw-2828	315	18	conduct	conduct	NOUN
taxlaw-2828	315	19	which	which	PRON
taxlaw-2828	315	20	could	could	AUX
taxlaw-2828	315	21	fairly	fairly	ADV
taxlaw-2828	315	22	be	be	AUX
taxlaw-2828	315	23	challenged	challenge	VERB
taxlaw-2828	315	24	in	in	ADP
taxlaw-2828	315	25	court	court	NOUN
taxlaw-2828	315	26	,	,	PUNCT
taxlaw-2828	315	27	it	it	PRON
taxlaw-2828	315	28	would	would	AUX
taxlaw-2828	315	29	be	be	AUX
taxlaw-2828	315	30	to	to	PART
taxlaw-2828	315	31	exalt	exalt	VERB
taxlaw-2828	315	32	form	form	NOUN
taxlaw-2828	315	33	over	over	ADP
taxlaw-2828	315	34	substance	substance	NOUN
taxlaw-2828	315	35	and	and	CCONJ
taxlaw-2828	315	36	effectively	effectively	ADV
taxlaw-2828	315	37	abdicate	abdicate	VERB
taxlaw-2828	315	38	the	the	DET
taxlaw-2828	315	39	responsibility	responsibility	NOUN
taxlaw-2828	315	40	of	of	ADP
taxlaw-2828	315	41	enforcing	enforce	VERB
taxlaw-2828	315	42	the	the	DET
taxlaw-2828	315	43	constitution	constitution	NOUN
taxlaw-2828	315	44	to	to	PART
taxlaw-2828	315	45	call	call	VERB
taxlaw-2828	315	46	the	the	DET
taxlaw-2828	315	47	challenged	challenge	VERB
taxlaw-2828	315	48	conduct	conduct	NOUN
taxlaw-2828	315	49	nonjusticiable	nonjusticiable	ADJ
taxlaw-2828	315	50	.	.	PUNCT
taxlaw-2828	316	1	93	93	NUM
taxlaw-2828	316	2	iv	iv	NOUN
taxlaw-2828	316	3	.	.	PUNCT
taxlaw-2828	316	4	solution	solution	NOUN
taxlaw-2828	316	5	a.	a.	NOUN
taxlaw-2828	317	1	why	why	SCONJ
taxlaw-2828	317	2	have	have	VERB
taxlaw-2828	317	3	taxpayer	taxpayer	NOUN
taxlaw-2828	317	4	standing	stand	VERB
taxlaw-2828	317	5	at	at	ADV
taxlaw-2828	317	6	all	all	ADV
taxlaw-2828	317	7	?	?	PUNCT
taxlaw-2828	318	1	before	before	ADP
taxlaw-2828	318	2	laying	lay	VERB
taxlaw-2828	318	3	out	out	ADP
taxlaw-2828	318	4	any	any	DET
taxlaw-2828	318	5	theory	theory	NOUN
taxlaw-2828	318	6	of	of	ADP
taxlaw-2828	318	7	taxpayer	taxpayer	NOUN
taxlaw-2828	318	8	standing	standing	NOUN
taxlaw-2828	318	9	,	,	PUNCT
taxlaw-2828	318	10	it	it	PRON
taxlaw-2828	318	11	is	be	AUX
taxlaw-2828	318	12	necessary	necessary	ADJ
taxlaw-2828	318	13	to	to	PART
taxlaw-2828	318	14	refute	refute	VERB
taxlaw-2828	318	15	the	the	DET
taxlaw-2828	318	16	argument	argument	NOUN
taxlaw-2828	318	17	that	that	SCONJ
taxlaw-2828	318	18	justice	justice	NOUN
taxlaw-2828	318	19	scalia	scalia	PROPN
taxlaw-2828	318	20	voices	voice	VERB
taxlaw-2828	318	21	in	in	ADP
taxlaw-2828	318	22	winn	winn	PROPN
taxlaw-2828	318	23	and	and	CCONJ
taxlaw-2828	318	24	hein	hein	NOUN
taxlaw-2828	318	25	that	that	SCONJ
taxlaw-2828	318	26	taxpayer	taxpayer	NOUN
taxlaw-2828	318	27	standing	stand	VERB
taxlaw-2828	318	28	should	should	AUX
taxlaw-2828	318	29	not	not	PART
taxlaw-2828	318	30	exist	exist	VERB
taxlaw-2828	318	31	at	at	ADV
taxlaw-2828	318	32	all	all	ADV
taxlaw-2828	318	33	because	because	SCONJ
taxlaw-2828	318	34	the	the	DET
taxlaw-2828	318	35	injury	injury	NOUN
taxlaw-2828	318	36	alleged	allege	VERB
taxlaw-2828	318	37	in	in	ADP
taxlaw-2828	318	38	such	such	ADJ
taxlaw-2828	318	39	cases	case	NOUN
taxlaw-2828	318	40	is	be	AUX
taxlaw-2828	318	41	not	not	PART
taxlaw-2828	318	42	concrete	concrete	ADJ
taxlaw-2828	318	43	and	and	CCONJ
taxlaw-2828	318	44	particularized	particularize	VERB
taxlaw-2828	318	45	,	,	PUNCT
taxlaw-2828	318	46	but	but	CCONJ
taxlaw-2828	318	47	rather	rather	ADV
taxlaw-2828	318	48	expresses	express	VERB
taxlaw-2828	318	49	a	a	DET
taxlaw-2828	318	50	general	general	ADJ
taxlaw-2828	318	51	grievance	grievance	NOUN
taxlaw-2828	318	52	not	not	PART
taxlaw-2828	318	53	certain	certain	ADJ
taxlaw-2828	318	54	to	to	PART
taxlaw-2828	318	55	be	be	AUX
taxlaw-2828	318	56	remedied	remedie	VERB
taxlaw-2828	318	57	by	by	ADP
taxlaw-2828	318	58	the	the	DET
taxlaw-2828	318	59	sought	seek	VERB
taxlaw-2828	318	60	-	-	PUNCT
taxlaw-2828	318	61	after	after	ADP
taxlaw-2828	318	62	relief	relief	NOUN
taxlaw-2828	318	63	.	.	PUNCT
taxlaw-2828	319	1	94	94	NUM
taxlaw-2828	320	1	the	the	DET
taxlaw-2828	320	2	contention	contention	NOUN
taxlaw-2828	320	3	that	that	SCONJ
taxlaw-2828	320	4	the	the	DET
taxlaw-2828	320	5	injury	injury	NOUN
taxlaw-2828	320	6	alleged	allege	VERB
taxlaw-2828	320	7	in	in	ADP
taxlaw-2828	320	8	taxpayer	taxpayer	NOUN
taxlaw-2828	320	9	standing	standing	NOUN
taxlaw-2828	320	10	cases	case	NOUN
taxlaw-2828	320	11	is	be	AUX
taxlaw-2828	320	12	not	not	PART
taxlaw-2828	320	13	concrete	concrete	ADJ
taxlaw-2828	320	14	and	and	CCONJ
taxlaw-2828	320	15	particularized	particularize	VERB
taxlaw-2828	320	16	is	be	AUX
taxlaw-2828	320	17	foundationally	foundationally	ADV
taxlaw-2828	320	18	weak	weak	ADJ
taxlaw-2828	320	19	and	and	CCONJ
taxlaw-2828	320	20	fails	fail	VERB
taxlaw-2828	320	21	to	to	PART
taxlaw-2828	320	22	grasp	grasp	VERB
taxlaw-2828	320	23	the	the	DET
taxlaw-2828	320	24	real	real	ADJ
taxlaw-2828	320	25	crux	crux	NOUN
taxlaw-2828	320	26	of	of	ADP
taxlaw-2828	320	27	taxpayer	taxpayer	NOUN
taxlaw-2828	320	28	90	90	NUM
taxlaw-2828	320	29	winn	winn	NOUN
taxlaw-2828	320	30	,	,	PUNCT
taxlaw-2828	320	31	131	131	NUM
taxlaw-2828	320	32	s.	s.	PROPN
taxlaw-2828	320	33	ct	ct	PROPN
taxlaw-2828	320	34	.	.	PROPN
taxlaw-2828	320	35	1436	1436	NUM
taxlaw-2828	320	36	.	.	PUNCT
taxlaw-2828	321	1	91	91	NUM
taxlaw-2828	321	2	transcript	transcript	NOUN
taxlaw-2828	321	3	of	of	ADP
taxlaw-2828	321	4	oral	oral	ADJ
taxlaw-2828	321	5	argument	argument	NOUN
taxlaw-2828	321	6	at	at	ADP
taxlaw-2828	321	7	8	8	NUM
taxlaw-2828	321	8	,	,	PUNCT
taxlaw-2828	321	9	ariz	ariz	PROPN
taxlaw-2828	321	10	.	.	PUNCT
taxlaw-2828	322	1	sch	sch	PROPN
taxlaw-2828	322	2	.	.	PUNCT
taxlaw-2828	323	1	tuition	tuition	PROPN
taxlaw-2828	323	2	org	org	PROPN
taxlaw-2828	323	3	.	.	PUNCT
taxlaw-2828	324	1	v.	v.	ADP
taxlaw-2828	324	2	winn	winn	PROPN
taxlaw-2828	324	3	,	,	PUNCT
taxlaw-2828	324	4	131	131	NUM
taxlaw-2828	324	5	s.	s.	PROPN
taxlaw-2828	324	6	ct	ct	PROPN
taxlaw-2828	324	7	.	.	PROPN
taxlaw-2828	325	1	1436	1436	NUM
taxlaw-2828	325	2	(	(	PUNCT
taxlaw-2828	325	3	2011	2011	NUM
taxlaw-2828	325	4	)	)	PUNCT
taxlaw-2828	325	5	(	(	PUNCT
taxlaw-2828	325	6	no	no	INTJ
taxlaw-2828	325	7	.	.	NOUN
taxlaw-2828	325	8	09	09	NUM
taxlaw-2828	325	9	-	-	SYM
taxlaw-2828	325	10	987	987	NUM
taxlaw-2828	325	11	)	)	PUNCT
taxlaw-2828	325	12	.	.	PUNCT
taxlaw-2828	326	1	92	92	NUM
taxlaw-2828	326	2	hein	hein	NOUN
taxlaw-2828	326	3	v.	v.	ADP
taxlaw-2828	326	4	freedom	freedom	NOUN
taxlaw-2828	326	5	from	from	ADP
taxlaw-2828	326	6	religion	religion	PROPN
taxlaw-2828	326	7	foundation	foundation	PROPN
taxlaw-2828	326	8	,	,	PUNCT
taxlaw-2828	326	9	551	551	NUM
taxlaw-2828	326	10	u.s	u.s	PROPN
taxlaw-2828	326	11	.	.	PROPN
taxlaw-2828	326	12	587	587	NUM
taxlaw-2828	326	13	,	,	PUNCT
taxlaw-2828	326	14	593	593	NUM
taxlaw-2828	326	15	(	(	PUNCT
taxlaw-2828	326	16	2007	2007	NUM
taxlaw-2828	326	17	)	)	PUNCT
taxlaw-2828	326	18	.	.	PUNCT
taxlaw-2828	327	1	93	93	NUM
taxlaw-2828	327	2	the	the	DET
taxlaw-2828	327	3	effect	effect	NOUN
taxlaw-2828	327	4	of	of	ADP
taxlaw-2828	327	5	the	the	DET
taxlaw-2828	327	6	winn	winn	PROPN
taxlaw-2828	327	7	decision	decision	NOUN
taxlaw-2828	327	8	can	can	AUX
taxlaw-2828	327	9	be	be	AUX
taxlaw-2828	327	10	seen	see	VERB
taxlaw-2828	327	11	in	in	ADP
taxlaw-2828	327	12	state	state	NOUN
taxlaw-2828	327	13	taxpayer	taxpayer	NOUN
taxlaw-2828	327	14	standing	standing	PROPN
taxlaw-2828	327	15	doctrine	doctrine	NOUN
taxlaw-2828	327	16	.	.	PUNCT
taxlaw-2828	328	1	for	for	ADP
taxlaw-2828	328	2	example	example	NOUN
taxlaw-2828	328	3	,	,	PUNCT
taxlaw-2828	328	4	in	in	ADP
taxlaw-2828	328	5	missouri	missouri	PROPN
taxlaw-2828	328	6	there	there	PRON
taxlaw-2828	328	7	is	be	VERB
taxlaw-2828	328	8	reason	reason	NOUN
taxlaw-2828	328	9	to	to	PART
taxlaw-2828	328	10	believe	believe	VERB
taxlaw-2828	328	11	that	that	SCONJ
taxlaw-2828	328	12	the	the	DET
taxlaw-2828	328	13	doctrine	doctrine	NOUN
taxlaw-2828	328	14	has	have	AUX
taxlaw-2828	328	15	been	be	AUX
taxlaw-2828	328	16	tightened	tighten	VERB
taxlaw-2828	328	17	in	in	ADP
taxlaw-2828	328	18	conformity	conformity	NOUN
taxlaw-2828	328	19	with	with	ADP
taxlaw-2828	328	20	the	the	DET
taxlaw-2828	328	21	majority	majority	NOUN
taxlaw-2828	328	22	’s	’s	PART
taxlaw-2828	328	23	reasoning	reasoning	NOUN
taxlaw-2828	328	24	in	in	ADP
taxlaw-2828	328	25	winn	winn	PROPN
taxlaw-2828	328	26	to	to	PART
taxlaw-2828	328	27	disallow	disallow	VERB
taxlaw-2828	328	28	taxpayer	taxpayer	NOUN
taxlaw-2828	328	29	suits	suit	NOUN
taxlaw-2828	328	30	.	.	PUNCT
taxlaw-2828	329	1	see	see	VERB
taxlaw-2828	329	2	manzara	manzara	PROPN
taxlaw-2828	329	3	v.	v.	ADP
taxlaw-2828	329	4	state	state	PROPN
taxlaw-2828	329	5	,	,	PUNCT
taxlaw-2828	329	6	343	343	NUM
taxlaw-2828	329	7	s.w.3d	s.w.3d	NOUN
taxlaw-2828	329	8	656	656	NUM
taxlaw-2828	329	9	(	(	PUNCT
taxlaw-2828	329	10	mo	mo	PROPN
taxlaw-2828	329	11	.	.	PROPN
taxlaw-2828	329	12	banc	banc	PROPN
taxlaw-2828	329	13	2011	2011	NUM
taxlaw-2828	329	14	)	)	PUNCT
taxlaw-2828	329	15	(	(	PUNCT
taxlaw-2828	329	16	holding	hold	VERB
taxlaw-2828	329	17	that	that	SCONJ
taxlaw-2828	329	18	taxpayers	taxpayer	NOUN
taxlaw-2828	329	19	did	do	AUX
taxlaw-2828	329	20	not	not	PART
taxlaw-2828	329	21	having	have	VERB
taxlaw-2828	329	22	standing	stand	VERB
taxlaw-2828	329	23	to	to	PART
taxlaw-2828	329	24	challenge	challenge	VERB
taxlaw-2828	329	25	redeveloper	redeveloper	NOUN
taxlaw-2828	329	26	tax	tax	NOUN
taxlaw-2828	329	27	credit	credit	NOUN
taxlaw-2828	329	28	as	as	ADP
taxlaw-2828	329	29	a	a	DET
taxlaw-2828	329	30	matter	matter	NOUN
taxlaw-2828	329	31	of	of	ADP
taxlaw-2828	329	32	missouri	missouri	PROPN
taxlaw-2828	329	33	constitutional	constitutional	ADJ
taxlaw-2828	329	34	law	law	NOUN
taxlaw-2828	329	35	,	,	PUNCT
taxlaw-2828	329	36	relying	rely	VERB
taxlaw-2828	329	37	upon	upon	SCONJ
taxlaw-2828	329	38	winn	winn	PROPN
taxlaw-2828	329	39	)	)	PUNCT
taxlaw-2828	329	40	.	.	PUNCT
taxlaw-2828	330	1	94	94	NUM
taxlaw-2828	330	2	hein	hein	PROPN
taxlaw-2828	330	3	,	,	PUNCT
taxlaw-2828	330	4	551	551	NUM
taxlaw-2828	330	5	u.s	u.s	PROPN
taxlaw-2828	330	6	.	.	PROPN
taxlaw-2828	330	7	at	at	ADP
taxlaw-2828	330	8	633	633	NUM
taxlaw-2828	330	9	-	-	SYM
taxlaw-2828	330	10	634	634	NUM
taxlaw-2828	330	11	.	.	PUNCT
taxlaw-2828	331	1	this	this	PRON
taxlaw-2828	331	2	,	,	PUNCT
taxlaw-2828	331	3	of	of	ADP
taxlaw-2828	331	4	course	course	NOUN
taxlaw-2828	331	5	,	,	PUNCT
taxlaw-2828	331	6	is	be	AUX
taxlaw-2828	331	7	tantamount	tantamount	ADJ
taxlaw-2828	331	8	to	to	ADP
taxlaw-2828	331	9	saying	say	VERB
taxlaw-2828	331	10	that	that	SCONJ
taxlaw-2828	331	11	there	there	PRON
taxlaw-2828	331	12	is	be	VERB
taxlaw-2828	331	13	no	no	DET
taxlaw-2828	331	14	“	"	PUNCT
taxlaw-2828	331	15	case	case	NOUN
taxlaw-2828	331	16	”	"	PUNCT
taxlaw-2828	331	17	or	or	CCONJ
taxlaw-2828	331	18	“	"	PUNCT
taxlaw-2828	331	19	controversy	controversy	NOUN
taxlaw-2828	331	20	”	"	PUNCT
taxlaw-2828	331	21	here	here	ADV
taxlaw-2828	331	22	.	.	PUNCT
taxlaw-2828	332	1	justice	justice	PROPN
taxlaw-2828	332	2	scalia	scalia	PROPN
taxlaw-2828	332	3	is	be	AUX
taxlaw-2828	332	4	content	content	ADJ
taxlaw-2828	332	5	to	to	PART
taxlaw-2828	332	6	let	let	VERB
taxlaw-2828	332	7	alexis	alexis	PROPN
taxlaw-2828	332	8	de	de	PROPN
taxlaw-2828	332	9	tocqueville	tocqueville	PROPN
taxlaw-2828	332	10	do	do	VERB
taxlaw-2828	332	11	some	some	PRON
taxlaw-2828	332	12	of	of	ADP
taxlaw-2828	332	13	the	the	DET
taxlaw-2828	332	14	arguing	arguing	NOUN
taxlaw-2828	332	15	in	in	ADP
taxlaw-2828	332	16	an	an	DET
taxlaw-2828	332	17	important	important	ADJ
taxlaw-2828	332	18	passage	passage	NOUN
taxlaw-2828	332	19	in	in	ADP
taxlaw-2828	332	20	hein	hein	NOUN
taxlaw-2828	332	21	where	where	SCONJ
taxlaw-2828	332	22	he	he	PRON
taxlaw-2828	332	23	quotes	quote	VERB
taxlaw-2828	332	24	de	de	ADP
taxlaw-2828	332	25	tocqeuville	tocqeuville	NOUN
taxlaw-2828	332	26	as	as	ADP
taxlaw-2828	332	27	having	having	AUX
taxlaw-2828	332	28	written	write	VERB
taxlaw-2828	332	29	that	that	SCONJ
taxlaw-2828	332	30	“	"	PUNCT
taxlaw-2828	332	31	judicial	judicial	ADJ
taxlaw-2828	332	32	censure	censure	NOUN
taxlaw-2828	332	33	,	,	PUNCT
taxlaw-2828	332	34	exercised	exercise	VERB
taxlaw-2828	332	35	by	by	ADP
taxlaw-2828	332	36	the	the	DET
taxlaw-2828	332	37	courts	court	NOUN
taxlaw-2828	332	38	on	on	ADP
taxlaw-2828	332	39	legislation	legislation	NOUN
taxlaw-2828	332	40	,	,	PUNCT
taxlaw-2828	332	41	can	can	AUX
taxlaw-2828	332	42	not	not	PART
taxlaw-2828	332	43	extend	extend	VERB
taxlaw-2828	332	44	without	without	ADP
taxlaw-2828	332	45	distinction	distinction	NOUN
taxlaw-2828	332	46	to	to	ADP
taxlaw-2828	332	47	all	all	DET
taxlaw-2828	332	48	laws	law	NOUN
taxlaw-2828	332	49	,	,	PUNCT
taxlaw-2828	332	50	for	for	SCONJ
taxlaw-2828	332	51	there	there	PRON
taxlaw-2828	332	52	are	be	VERB
taxlaw-2828	332	53	some	some	PRON
taxlaw-2828	332	54	of	of	ADP
taxlaw-2828	332	55	them	they	PRON
taxlaw-2828	332	56	that	that	PRON
taxlaw-2828	332	57	can	can	AUX
taxlaw-2828	332	58	never	never	ADV
taxlaw-2828	332	59	give	give	VERB
taxlaw-2828	332	60	rise	rise	NOUN
taxlaw-2828	332	61	to	to	ADP
taxlaw-2828	332	62	the	the	DET
taxlaw-2828	332	63	sort	sort	NOUN
taxlaw-2828	332	64	of	of	ADV
taxlaw-2828	332	65	clearly	clearly	ADV
taxlaw-2828	332	66	formulated	formulate	VERB
taxlaw-2828	332	67	dispute	dispute	NOUN
taxlaw-2828	332	68	that	that	SCONJ
taxlaw-2828	332	69	one	one	PRON
taxlaw-2828	332	70	calls	call	VERB
taxlaw-2828	332	71	a	a	DET
taxlaw-2828	332	72	case	case	NOUN
taxlaw-2828	332	73	.	.	PUNCT
taxlaw-2828	332	74	”	"	PUNCT
taxlaw-2828	333	1	a.	a.	PROPN
taxlaw-2828	333	2	de	de	PROPN
taxlaw-2828	333	3	tocqueville	tocqueville	PROPN
taxlaw-2828	333	4	,	,	PUNCT
taxlaw-2828	333	5	democracy	democracy	NOUN
taxlaw-2828	333	6	in	in	ADP
taxlaw-2828	333	7	america	america	PROPN
taxlaw-2828	333	8	97	97	NUM
taxlaw-2828	333	9	(	(	PUNCT
taxlaw-2828	333	10	h.	h.	PROPN
taxlaw-2828	333	11	mansfied	mansfied	PROPN
taxlaw-2828	333	12	&	&	CCONJ
taxlaw-2828	333	13	d.	d.	PROPN
taxlaw-2828	333	14	winthrop	winthrop	PROPN
taxlaw-2828	333	15	transls	transls	PROPN
taxlaw-2828	333	16	.	.	PUNCT
taxlaw-2828	333	17	and	and	CCONJ
taxlaw-2828	333	18	eds	ed	NOUN
taxlaw-2828	333	19	.	.	PROPN
taxlaw-2828	333	20	2000	2000	NUM
taxlaw-2828	333	21	)	)	PUNCT
taxlaw-2828	333	22	.	.	PUNCT
taxlaw-2828	334	1	justice	justice	PROPN
taxlaw-2828	334	2	scalia	scalia	PROPN
taxlaw-2828	334	3	,	,	PUNCT
taxlaw-2828	334	4	realizing	realize	VERB
taxlaw-2828	334	5	that	that	SCONJ
taxlaw-2828	334	6	by	by	ADP
taxlaw-2828	334	7	repudiating	repudiate	VERB
taxlaw-2828	334	8	the	the	DET
taxlaw-2828	334	9	flast	flast	ADJ
taxlaw-2828	334	10	doctrine	doctrine	NOUN
taxlaw-2828	334	11	wholly	wholly	ADV
taxlaw-2828	334	12	he	he	PRON
taxlaw-2828	334	13	is	be	AUX
taxlaw-2828	334	14	saying	say	VERB
taxlaw-2828	334	15	that	that	SCONJ
taxlaw-2828	334	16	there	there	PRON
taxlaw-2828	334	17	is	be	VERB
taxlaw-2828	334	18	no	no	DET
taxlaw-2828	334	19	case	case	NOUN
taxlaw-2828	334	20	here	here	ADV
taxlaw-2828	334	21	,	,	PUNCT
taxlaw-2828	334	22	throws	throw	VERB
taxlaw-2828	334	23	the	the	DET
taxlaw-2828	334	24	onus	onus	NOUN
taxlaw-2828	334	25	onto	onto	ADP
taxlaw-2828	334	26	this	this	DET
taxlaw-2828	334	27	de	de	X
taxlaw-2828	334	28	tocqueville	tocqueville	PROPN
taxlaw-2828	334	29	quote	quote	INTJ
taxlaw-2828	334	30	in	in	ADP
taxlaw-2828	334	31	the	the	DET
taxlaw-2828	334	32	hein	hein	NOUN
taxlaw-2828	334	33	case	case	NOUN
taxlaw-2828	334	34	rather	rather	ADV
taxlaw-2828	334	35	than	than	SCONJ
taxlaw-2828	334	36	say	say	VERB
taxlaw-2828	334	37	it	it	PRON
taxlaw-2828	334	38	himself	himself	PRON
taxlaw-2828	334	39	.	.	PUNCT
taxlaw-2828	335	1	three	three	NUM
taxlaw-2828	335	2	points	point	NOUN
taxlaw-2828	335	3	bear	bear	VERB
taxlaw-2828	335	4	making	make	VERB
taxlaw-2828	335	5	:	:	PUNCT
taxlaw-2828	335	6	(	(	PUNCT
taxlaw-2828	335	7	1	1	X
taxlaw-2828	335	8	)	)	PUNCT
taxlaw-2828	335	9	what	what	PRON
taxlaw-2828	335	10	de	de	PROPN
taxlaw-2828	335	11	tocqueville	tocqueville	PROPN
taxlaw-2828	335	12	wrote	write	VERB
taxlaw-2828	335	13	should	should	AUX
taxlaw-2828	335	14	have	have	VERB
taxlaw-2828	335	15	no	no	DET
taxlaw-2828	335	16	bearing	bearing	NOUN
taxlaw-2828	335	17	upon	upon	SCONJ
taxlaw-2828	335	18	what	what	PRON
taxlaw-2828	335	19	the	the	DET
taxlaw-2828	335	20	supreme	supreme	PROPN
taxlaw-2828	335	21	court	court	PROPN
taxlaw-2828	335	22	thinks	think	VERB
taxlaw-2828	335	23	of	of	ADP
taxlaw-2828	335	24	taxpayer	taxpayer	NOUN
taxlaw-2828	335	25	standing	standing	NOUN
taxlaw-2828	335	26	,	,	PUNCT
taxlaw-2828	335	27	(	(	PUNCT
taxlaw-2828	335	28	2	2	X
taxlaw-2828	335	29	)	)	PUNCT
taxlaw-2828	335	30	he	he	PRON
taxlaw-2828	335	31	wrote	write	VERB
taxlaw-2828	335	32	in	in	ADP
taxlaw-2828	335	33	french	french	PROPN
taxlaw-2828	335	34	,	,	PUNCT
taxlaw-2828	335	35	and	and	CCONJ
taxlaw-2828	335	36	(	(	PUNCT
taxlaw-2828	335	37	3	3	X
taxlaw-2828	335	38	)	)	PUNCT
taxlaw-2828	335	39	he	he	PRON
taxlaw-2828	335	40	may	may	AUX
taxlaw-2828	335	41	well	well	ADV
taxlaw-2828	335	42	have	have	AUX
taxlaw-2828	335	43	been	be	AUX
taxlaw-2828	335	44	speaking	speak	VERB
taxlaw-2828	335	45	metaphorically	metaphorically	ADV
taxlaw-2828	335	46	about	about	ADP
taxlaw-2828	335	47	whether	whether	SCONJ
taxlaw-2828	335	48	you	you	PRON
taxlaw-2828	335	49	can	can	AUX
taxlaw-2828	335	50	call	call	VERB
taxlaw-2828	335	51	certain	certain	ADJ
taxlaw-2828	335	52	suits	suit	NOUN
taxlaw-2828	335	53	“	"	PUNCT
taxlaw-2828	335	54	cases	case	NOUN
taxlaw-2828	335	55	.	.	PUNCT
taxlaw-2828	335	56	”	"	PUNCT
taxlaw-2828	336	1	132	132	NUM
taxlaw-2828	336	2	columbia	columbia	PROPN
taxlaw-2828	336	3	journal	journal	PROPN
taxlaw-2828	336	4	of	of	ADP
taxlaw-2828	336	5	tax	tax	NOUN
taxlaw-2828	336	6	law	law	NOUN
taxlaw-2828	336	7	[	[	X
taxlaw-2828	336	8	vol.6:118	vol.6:118	X
taxlaw-2828	336	9	standing	standing	ADJ
taxlaw-2828	336	10	cases	case	NOUN
taxlaw-2828	336	11	.	.	PUNCT
taxlaw-2828	337	1	to	to	PART
taxlaw-2828	337	2	allege	allege	VERB
taxlaw-2828	337	3	that	that	SCONJ
taxlaw-2828	337	4	the	the	DET
taxlaw-2828	337	5	government	government	NOUN
taxlaw-2828	337	6	has	have	AUX
taxlaw-2828	337	7	used	use	VERB
taxlaw-2828	337	8	its	its	PRON
taxlaw-2828	337	9	funds	fund	NOUN
taxlaw-2828	337	10	to	to	PART
taxlaw-2828	337	11	violate	violate	VERB
taxlaw-2828	337	12	the	the	DET
taxlaw-2828	337	13	establishment	establishment	NOUN
taxlaw-2828	337	14	clause	clause	NOUN
taxlaw-2828	337	15	is	be	AUX
taxlaw-2828	337	16	both	both	PRON
taxlaw-2828	337	17	concrete	concrete	ADJ
taxlaw-2828	337	18	,	,	PUNCT
taxlaw-2828	337	19	in	in	SCONJ
taxlaw-2828	337	20	that	that	SCONJ
taxlaw-2828	337	21	it	it	PRON
taxlaw-2828	337	22	identifies	identify	VERB
taxlaw-2828	337	23	a	a	DET
taxlaw-2828	337	24	real	real	ADJ
taxlaw-2828	337	25	,	,	PUNCT
taxlaw-2828	337	26	albeit	albeit	SCONJ
taxlaw-2828	337	27	intangible	intangible	ADJ
taxlaw-2828	337	28	harm	harm	NOUN
taxlaw-2828	337	29	,	,	PUNCT
taxlaw-2828	337	30	and	and	CCONJ
taxlaw-2828	337	31	particularized	particularize	VERB
taxlaw-2828	337	32	,	,	PUNCT
taxlaw-2828	337	33	in	in	SCONJ
taxlaw-2828	337	34	that	that	SCONJ
taxlaw-2828	337	35	the	the	DET
taxlaw-2828	337	36	harm	harm	NOUN
taxlaw-2828	337	37	is	be	AUX
taxlaw-2828	337	38	being	be	AUX
taxlaw-2828	337	39	worked	work	VERB
taxlaw-2828	337	40	upon	upon	SCONJ
taxlaw-2828	337	41	the	the	DET
taxlaw-2828	337	42	individual	individual	ADJ
taxlaw-2828	337	43	taxpayer	taxpayer	NOUN
taxlaw-2828	337	44	.	.	PUNCT
taxlaw-2828	338	1	95	95	NUM
taxlaw-2828	338	2	as	as	SCONJ
taxlaw-2828	338	3	justice	justice	PROPN
taxlaw-2828	338	4	souter	souter	PROPN
taxlaw-2828	338	5	argues	argue	VERB
taxlaw-2828	338	6	in	in	ADP
taxlaw-2828	338	7	hein	hein	PROPN
taxlaw-2828	338	8	,	,	PUNCT
taxlaw-2828	338	9	standing	standing	NOUN
taxlaw-2828	338	10	was	be	AUX
taxlaw-2828	338	11	conferred	confer	VERB
taxlaw-2828	338	12	in	in	ADP
taxlaw-2828	338	13	cases	case	NOUN
taxlaw-2828	338	14	where	where	SCONJ
taxlaw-2828	338	15	parties	party	NOUN
taxlaw-2828	338	16	were	be	AUX
taxlaw-2828	338	17	being	be	AUX
taxlaw-2828	338	18	forced	force	VERB
taxlaw-2828	338	19	to	to	PART
taxlaw-2828	338	20	compete	compete	VERB
taxlaw-2828	338	21	on	on	ADP
taxlaw-2828	338	22	an	an	DET
taxlaw-2828	338	23	uneven	uneven	ADJ
taxlaw-2828	338	24	playing	playing	NOUN
taxlaw-2828	338	25	field	field	NOUN
taxlaw-2828	338	26	as	as	ADP
taxlaw-2828	338	27	a	a	DET
taxlaw-2828	338	28	result	result	NOUN
taxlaw-2828	338	29	of	of	ADP
taxlaw-2828	338	30	race	race	NOUN
taxlaw-2828	338	31	(	(	PUNCT
taxlaw-2828	338	32	with	with	ADP
taxlaw-2828	338	33	no	no	DET
taxlaw-2828	338	34	corresponding	corresponding	ADJ
taxlaw-2828	338	35	economic	economic	ADJ
taxlaw-2828	338	36	loss	loss	NOUN
taxlaw-2828	338	37	)	)	PUNCT
taxlaw-2828	338	38	or	or	CCONJ
taxlaw-2828	338	39	were	be	AUX
taxlaw-2828	338	40	harmed	harm	VERB
taxlaw-2828	338	41	by	by	ADP
taxlaw-2828	338	42	living	live	VERB
taxlaw-2828	338	43	in	in	ADP
taxlaw-2828	338	44	a	a	DET
taxlaw-2828	338	45	gerrymandered	gerrymandered	ADJ
taxlaw-2828	338	46	district	district	NOUN
taxlaw-2828	338	47	.	.	PUNCT
taxlaw-2828	339	1	96	96	NUM
taxlaw-2828	340	1	these	these	DET
taxlaw-2828	340	2	examples	example	NOUN
taxlaw-2828	340	3	surely	surely	ADV
taxlaw-2828	340	4	represent	represent	VERB
taxlaw-2828	340	5	no	no	DET
taxlaw-2828	340	6	more	more	ADV
taxlaw-2828	340	7	concrete	concrete	ADJ
taxlaw-2828	340	8	harms	harm	NOUN
taxlaw-2828	340	9	than	than	ADP
taxlaw-2828	340	10	seeing	see	VERB
taxlaw-2828	340	11	the	the	DET
taxlaw-2828	340	12	government	government	NOUN
taxlaw-2828	340	13	spend	spend	VERB
taxlaw-2828	340	14	tax	tax	NOUN
taxlaw-2828	340	15	dollars	dollar	NOUN
taxlaw-2828	340	16	in	in	ADP
taxlaw-2828	340	17	violation	violation	NOUN
taxlaw-2828	340	18	of	of	ADP
taxlaw-2828	340	19	the	the	DET
taxlaw-2828	340	20	establishment	establishment	NOUN
taxlaw-2828	340	21	clause	clause	NOUN
taxlaw-2828	340	22	.	.	PUNCT
taxlaw-2828	341	1	merely	merely	ADV
taxlaw-2828	341	2	because	because	SCONJ
taxlaw-2828	341	3	the	the	DET
taxlaw-2828	341	4	harm	harm	NOUN
taxlaw-2828	341	5	is	be	AUX
taxlaw-2828	341	6	being	be	AUX
taxlaw-2828	341	7	distributed	distribute	VERB
taxlaw-2828	341	8	amongst	amongst	ADP
taxlaw-2828	341	9	all	all	DET
taxlaw-2828	341	10	taxpayers	taxpayer	NOUN
taxlaw-2828	341	11	does	do	AUX
taxlaw-2828	341	12	not	not	PART
taxlaw-2828	341	13	mean	mean	VERB
taxlaw-2828	341	14	that	that	SCONJ
taxlaw-2828	341	15	the	the	DET
taxlaw-2828	341	16	injury	injury	NOUN
taxlaw-2828	341	17	is	be	AUX
taxlaw-2828	341	18	not	not	PART
taxlaw-2828	341	19	“	"	PUNCT
taxlaw-2828	341	20	particularized	particularize	VERB
taxlaw-2828	341	21	.	.	PUNCT
taxlaw-2828	341	22	”	"	PUNCT
taxlaw-2828	342	1	connecting	connect	VERB
taxlaw-2828	342	2	particularity	particularity	NOUN
taxlaw-2828	342	3	with	with	ADP
taxlaw-2828	342	4	generality	generality	NOUN
taxlaw-2828	342	5	is	be	AUX
taxlaw-2828	342	6	a	a	DET
taxlaw-2828	342	7	poor	poor	ADJ
taxlaw-2828	342	8	way	way	NOUN
taxlaw-2828	342	9	of	of	ADP
taxlaw-2828	342	10	conceptualizing	conceptualize	VERB
taxlaw-2828	342	11	the	the	DET
taxlaw-2828	342	12	animating	animate	VERB
taxlaw-2828	342	13	spirit	spirit	NOUN
taxlaw-2828	342	14	of	of	ADP
taxlaw-2828	342	15	the	the	DET
taxlaw-2828	342	16	particularity	particularity	NOUN
taxlaw-2828	342	17	requirement	requirement	NOUN
taxlaw-2828	342	18	because	because	SCONJ
taxlaw-2828	342	19	it	it	PRON
taxlaw-2828	342	20	foists	foist	VERB
taxlaw-2828	342	21	a	a	DET
taxlaw-2828	342	22	false	false	ADJ
taxlaw-2828	342	23	dichotomy	dichotomy	NOUN
taxlaw-2828	342	24	on	on	ADP
taxlaw-2828	342	25	readers—“particular	readers—“particular	ADJ
taxlaw-2828	342	26	”	"	PUNCT
taxlaw-2828	342	27	versus	versus	ADP
taxlaw-2828	342	28	“	"	PUNCT
taxlaw-2828	342	29	general	general	ADJ
taxlaw-2828	342	30	.	.	PUNCT
taxlaw-2828	342	31	”	"	PUNCT
taxlaw-2828	343	1	the	the	DET
taxlaw-2828	343	2	opposite	opposite	NOUN
taxlaw-2828	343	3	of	of	ADP
taxlaw-2828	343	4	“	"	PUNCT
taxlaw-2828	343	5	particular	particular	ADJ
taxlaw-2828	343	6	”	"	PUNCT
taxlaw-2828	343	7	is	be	AUX
taxlaw-2828	343	8	not	not	PART
taxlaw-2828	343	9	“	"	PUNCT
taxlaw-2828	343	10	general	general	ADJ
taxlaw-2828	343	11	”	"	PUNCT
taxlaw-2828	343	12	;	;	PUNCT
taxlaw-2828	343	13	rather	rather	ADV
taxlaw-2828	343	14	,	,	PUNCT
taxlaw-2828	343	15	it	it	PRON
taxlaw-2828	343	16	is	be	AUX
taxlaw-2828	343	17	“	"	PUNCT
taxlaw-2828	343	18	nonspecific	nonspecific	ADJ
taxlaw-2828	343	19	.	.	PUNCT
taxlaw-2828	343	20	”	"	PUNCT
taxlaw-2828	344	1	harms	harm	NOUN
taxlaw-2828	344	2	can	can	AUX
taxlaw-2828	344	3	be	be	AUX
taxlaw-2828	344	4	both	both	PRON
taxlaw-2828	344	5	general	general	ADJ
taxlaw-2828	344	6	and	and	CCONJ
taxlaw-2828	344	7	particular	particular	ADJ
taxlaw-2828	344	8	if	if	SCONJ
taxlaw-2828	344	9	they	they	PRON
taxlaw-2828	344	10	affect	affect	VERB
taxlaw-2828	344	11	all	all	DET
taxlaw-2828	344	12	people	people	NOUN
taxlaw-2828	344	13	equally	equally	ADV
taxlaw-2828	344	14	.	.	PUNCT
taxlaw-2828	345	1	it	it	PRON
taxlaw-2828	345	2	is	be	AUX
taxlaw-2828	345	3	not	not	PART
taxlaw-2828	345	4	irrational	irrational	ADJ
taxlaw-2828	345	5	to	to	PART
taxlaw-2828	345	6	say	say	VERB
taxlaw-2828	345	7	that	that	SCONJ
taxlaw-2828	345	8	where	where	SCONJ
taxlaw-2828	345	9	all	all	DET
taxlaw-2828	345	10	taxpayers	taxpayer	NOUN
taxlaw-2828	345	11	are	be	AUX
taxlaw-2828	345	12	harmed	harm	VERB
taxlaw-2828	345	13	equally	equally	ADV
taxlaw-2828	345	14	,	,	PUNCT
taxlaw-2828	345	15	they	they	PRON
taxlaw-2828	345	16	all	all	PRON
taxlaw-2828	345	17	possess	possess	VERB
taxlaw-2828	345	18	standing	stand	VERB
taxlaw-2828	345	19	because	because	SCONJ
taxlaw-2828	345	20	they	they	PRON
taxlaw-2828	345	21	have	have	AUX
taxlaw-2828	345	22	suffered	suffer	VERB
taxlaw-2828	345	23	individually	individually	ADV
taxlaw-2828	345	24	,	,	PUNCT
taxlaw-2828	345	25	and	and	CCONJ
taxlaw-2828	345	26	therefore	therefore	ADV
taxlaw-2828	345	27	have	have	VERB
taxlaw-2828	345	28	a	a	DET
taxlaw-2828	345	29	particularized	particularize	VERB
taxlaw-2828	345	30	injury	injury	NOUN
taxlaw-2828	345	31	,	,	PUNCT
taxlaw-2828	345	32	although	although	SCONJ
taxlaw-2828	345	33	the	the	DET
taxlaw-2828	345	34	conduct	conduct	NOUN
taxlaw-2828	345	35	complained	complain	VERB
taxlaw-2828	345	36	of	of	ADP
taxlaw-2828	345	37	afflicts	afflict	VERB
taxlaw-2828	345	38	them	they	PRON
taxlaw-2828	345	39	all	all	PRON
taxlaw-2828	345	40	in	in	ADP
taxlaw-2828	345	41	common	common	ADJ
taxlaw-2828	345	42	.	.	PUNCT
taxlaw-2828	346	1	holding	hold	VERB
taxlaw-2828	346	2	that	that	PRON
taxlaw-2828	346	3	particular	particular	ADJ
taxlaw-2828	346	4	is	be	AUX
taxlaw-2828	346	5	incommensurate	incommensurate	ADJ
taxlaw-2828	346	6	with	with	ADP
taxlaw-2828	346	7	general	general	ADJ
taxlaw-2828	346	8	is	be	AUX
taxlaw-2828	346	9	like	like	ADP
taxlaw-2828	346	10	saying	say	VERB
taxlaw-2828	346	11	that	that	SCONJ
taxlaw-2828	346	12	the	the	DET
taxlaw-2828	346	13	victims	victim	NOUN
taxlaw-2828	346	14	of	of	ADP
taxlaw-2828	346	15	a	a	DET
taxlaw-2828	346	16	mass	mass	NOUN
taxlaw-2828	346	17	tort	tort	NOUN
taxlaw-2828	346	18	have	have	AUX
taxlaw-2828	346	19	only	only	ADV
taxlaw-2828	346	20	suffered	suffer	VERB
taxlaw-2828	346	21	a	a	DET
taxlaw-2828	346	22	general	general	ADJ
taxlaw-2828	346	23	and	and	CCONJ
taxlaw-2828	346	24	not	not	PART
taxlaw-2828	346	25	particularized	particularize	VERB
taxlaw-2828	346	26	harm	harm	NOUN
taxlaw-2828	346	27	.	.	PUNCT
taxlaw-2828	347	1	each	each	DET
taxlaw-2828	347	2	individual	individual	ADJ
taxlaw-2828	347	3	victim	victim	NOUN
taxlaw-2828	347	4	has	have	AUX
taxlaw-2828	347	5	suffered	suffer	VERB
taxlaw-2828	347	6	a	a	DET
taxlaw-2828	347	7	particular	particular	ADJ
taxlaw-2828	347	8	injury	injury	NOUN
taxlaw-2828	347	9	as	as	ADP
taxlaw-2828	347	10	a	a	DET
taxlaw-2828	347	11	result	result	NOUN
taxlaw-2828	347	12	of	of	ADP
taxlaw-2828	347	13	the	the	DET
taxlaw-2828	347	14	tortious	tortious	ADJ
taxlaw-2828	347	15	conduct	conduct	NOUN
taxlaw-2828	347	16	,	,	PUNCT
taxlaw-2828	347	17	although	although	SCONJ
taxlaw-2828	347	18	it	it	PRON
taxlaw-2828	347	19	may	may	AUX
taxlaw-2828	347	20	well	well	ADV
taxlaw-2828	347	21	affect	affect	VERB
taxlaw-2828	347	22	each	each	PRON
taxlaw-2828	347	23	in	in	ADP
taxlaw-2828	347	24	the	the	DET
taxlaw-2828	347	25	class	class	NOUN
taxlaw-2828	347	26	of	of	ADP
taxlaw-2828	347	27	affected	affect	VERB
taxlaw-2828	347	28	persons	person	NOUN
taxlaw-2828	347	29	equally	equally	ADV
taxlaw-2828	347	30	.	.	PUNCT
taxlaw-2828	348	1	if	if	SCONJ
taxlaw-2828	348	2	an	an	DET
taxlaw-2828	348	3	injury	injury	NOUN
taxlaw-2828	348	4	is	be	AUX
taxlaw-2828	348	5	not	not	PART
taxlaw-2828	348	6	particular	particular	ADJ
taxlaw-2828	348	7	that	that	SCONJ
taxlaw-2828	348	8	really	really	ADV
taxlaw-2828	348	9	means	mean	VERB
taxlaw-2828	348	10	it	it	PRON
taxlaw-2828	348	11	is	be	AUX
taxlaw-2828	348	12	nonspecific	nonspecific	ADJ
taxlaw-2828	348	13	,	,	PUNCT
taxlaw-2828	348	14	which	which	PRON
taxlaw-2828	348	15	is	be	AUX
taxlaw-2828	348	16	to	to	PART
taxlaw-2828	348	17	say	say	VERB
taxlaw-2828	348	18	that	that	SCONJ
taxlaw-2828	348	19	it	it	PRON
taxlaw-2828	348	20	is	be	AUX
taxlaw-2828	348	21	unclear	unclear	ADJ
taxlaw-2828	348	22	if	if	SCONJ
taxlaw-2828	348	23	the	the	DET
taxlaw-2828	348	24	plaintiff	plaintiff	NOUN
taxlaw-2828	348	25	who	who	PRON
taxlaw-2828	348	26	has	have	AUX
taxlaw-2828	348	27	brought	bring	VERB
taxlaw-2828	348	28	the	the	DET
taxlaw-2828	348	29	suit	suit	NOUN
taxlaw-2828	348	30	has	have	AUX
taxlaw-2828	348	31	suffered	suffer	VERB
taxlaw-2828	348	32	a	a	DET
taxlaw-2828	348	33	specifically	specifically	ADV
taxlaw-2828	348	34	personal	personal	ADJ
taxlaw-2828	348	35	and	and	CCONJ
taxlaw-2828	348	36	cognizable	cognizable	ADJ
taxlaw-2828	348	37	injury	injury	NOUN
taxlaw-2828	348	38	.	.	PUNCT
taxlaw-2828	349	1	some	some	DET
taxlaw-2828	349	2	psychic	psychic	ADJ
taxlaw-2828	349	3	harms	harm	NOUN
taxlaw-2828	349	4	,	,	PUNCT
taxlaw-2828	349	5	like	like	ADP
taxlaw-2828	349	6	those	those	PRON
taxlaw-2828	349	7	arising	arise	VERB
taxlaw-2828	349	8	from	from	ADP
taxlaw-2828	349	9	violations	violation	NOUN
taxlaw-2828	349	10	of	of	ADP
taxlaw-2828	349	11	the	the	DET
taxlaw-2828	349	12	establishment	establishment	NOUN
taxlaw-2828	349	13	clause	clause	NOUN
taxlaw-2828	349	14	,	,	PUNCT
taxlaw-2828	349	15	are	be	AUX
taxlaw-2828	349	16	both	both	PRON
taxlaw-2828	349	17	specified	specify	VERB
taxlaw-2828	349	18	,	,	PUNCT
taxlaw-2828	349	19	in	in	SCONJ
taxlaw-2828	349	20	that	that	SCONJ
taxlaw-2828	349	21	they	they	PRON
taxlaw-2828	349	22	are	be	AUX
taxlaw-2828	349	23	individualized	individualized	ADJ
taxlaw-2828	349	24	and	and	CCONJ
taxlaw-2828	349	25	are	be	AUX
taxlaw-2828	349	26	alleged	allege	VERB
taxlaw-2828	349	27	with	with	ADP
taxlaw-2828	349	28	particular	particular	ADJ
taxlaw-2828	349	29	facts	fact	NOUN
taxlaw-2828	349	30	,	,	PUNCT
taxlaw-2828	349	31	and	and	CCONJ
taxlaw-2828	349	32	are	be	AUX
taxlaw-2828	349	33	cognizable	cognizable	ADJ
taxlaw-2828	349	34	,	,	PUNCT
taxlaw-2828	349	35	in	in	SCONJ
taxlaw-2828	349	36	that	that	SCONJ
taxlaw-2828	349	37	they	they	PRON
taxlaw-2828	349	38	represent	represent	VERB
taxlaw-2828	349	39	a	a	DET
taxlaw-2828	349	40	violation	violation	NOUN
taxlaw-2828	349	41	of	of	ADP
taxlaw-2828	349	42	a	a	DET
taxlaw-2828	349	43	legally	legally	ADV
taxlaw-2828	349	44	recognized	recognize	VERB
taxlaw-2828	349	45	right	right	NOUN
taxlaw-2828	349	46	.	.	PUNCT
taxlaw-2828	350	1	in	in	ADP
taxlaw-2828	350	2	such	such	ADJ
taxlaw-2828	350	3	cases	case	NOUN
taxlaw-2828	350	4	,	,	PUNCT
taxlaw-2828	350	5	the	the	DET
taxlaw-2828	350	6	harm	harm	NOUN
taxlaw-2828	350	7	is	be	AUX
taxlaw-2828	350	8	particularized	particularize	VERB
taxlaw-2828	350	9	.	.	PUNCT
taxlaw-2828	351	1	when	when	SCONJ
taxlaw-2828	351	2	the	the	DET
taxlaw-2828	351	3	harm	harm	NOUN
taxlaw-2828	351	4	is	be	AUX
taxlaw-2828	351	5	a	a	DET
taxlaw-2828	351	6	general	general	ADJ
taxlaw-2828	351	7	psychic	psychic	ADJ
taxlaw-2828	351	8	harm	harm	NOUN
taxlaw-2828	351	9	,	,	PUNCT
taxlaw-2828	351	10	but	but	CCONJ
taxlaw-2828	351	11	a	a	DET
taxlaw-2828	351	12	person	person	NOUN
taxlaw-2828	351	13	has	have	AUX
taxlaw-2828	351	14	not	not	PART
taxlaw-2828	351	15	individually	individually	ADV
taxlaw-2828	351	16	suffered	suffer	VERB
taxlaw-2828	351	17	that	that	DET
taxlaw-2828	351	18	harm	harm	NOUN
taxlaw-2828	351	19	,	,	PUNCT
taxlaw-2828	351	20	then	then	ADV
taxlaw-2828	351	21	the	the	DET
taxlaw-2828	351	22	harm	harm	NOUN
taxlaw-2828	351	23	is	be	AUX
taxlaw-2828	351	24	not	not	PART
taxlaw-2828	351	25	sufficiently	sufficiently	ADV
taxlaw-2828	351	26	particular	particular	ADJ
taxlaw-2828	351	27	to	to	ADP
taxlaw-2828	351	28	that	that	DET
taxlaw-2828	351	29	person	person	NOUN
taxlaw-2828	351	30	.	.	PUNCT
taxlaw-2828	352	1	although	although	SCONJ
taxlaw-2828	352	2	the	the	DET
taxlaw-2828	352	3	conduct	conduct	NOUN
taxlaw-2828	352	4	may	may	AUX
taxlaw-2828	352	5	well	well	ADV
taxlaw-2828	352	6	have	have	AUX
taxlaw-2828	352	7	been	be	AUX
taxlaw-2828	352	8	sufficient	sufficient	ADJ
taxlaw-2828	352	9	to	to	PART
taxlaw-2828	352	10	engender	engender	VERB
taxlaw-2828	352	11	real	real	ADJ
taxlaw-2828	352	12	harm	harm	NOUN
taxlaw-2828	352	13	,	,	PUNCT
taxlaw-2828	352	14	it	it	PRON
taxlaw-2828	352	15	has	have	AUX
taxlaw-2828	352	16	not	not	PART
taxlaw-2828	352	17	done	do	VERB
taxlaw-2828	352	18	so	so	ADV
taxlaw-2828	352	19	for	for	ADP
taxlaw-2828	352	20	that	that	DET
taxlaw-2828	352	21	person	person	NOUN
taxlaw-2828	352	22	.	.	PUNCT
taxlaw-2828	353	1	97	97	NUM
taxlaw-2828	353	2	on	on	ADP
taxlaw-2828	353	3	justice	justice	PROPN
taxlaw-2828	353	4	scalia	scalia	PROPN
taxlaw-2828	353	5	’s	’s	PART
taxlaw-2828	353	6	point	point	NOUN
taxlaw-2828	353	7	that	that	SCONJ
taxlaw-2828	353	8	general	general	ADJ
taxlaw-2828	353	9	grievances	grievance	NOUN
taxlaw-2828	353	10	should	should	AUX
taxlaw-2828	353	11	not	not	PART
taxlaw-2828	353	12	be	be	AUX
taxlaw-2828	353	13	aired	air	VERB
taxlaw-2828	353	14	in	in	ADP
taxlaw-2828	353	15	court	court	NOUN
taxlaw-2828	354	1	,	,	PUNCT
taxlaw-2828	354	2	plaintiffs	plaintiff	NOUN
taxlaw-2828	354	3	in	in	ADP
taxlaw-2828	354	4	taxpayer	taxpayer	NOUN
taxlaw-2828	354	5	standing	standing	NOUN
taxlaw-2828	354	6	suits	suit	NOUN
taxlaw-2828	354	7	are	be	AUX
taxlaw-2828	354	8	indeed	indeed	ADV
taxlaw-2828	354	9	presenting	present	VERB
taxlaw-2828	354	10	broad	broad	ADJ
taxlaw-2828	354	11	complaints	complaint	NOUN
taxlaw-2828	354	12	about	about	ADP
taxlaw-2828	354	13	the	the	DET
taxlaw-2828	354	14	95	95	NUM
taxlaw-2828	354	15	see	see	NOUN
taxlaw-2828	354	16	,	,	PUNCT
taxlaw-2828	354	17	william	william	PROPN
taxlaw-2828	354	18	p.	p.	PROPN
taxlaw-2828	354	19	marshall	marshall	PROPN
taxlaw-2828	354	20	&	&	CCONJ
taxlaw-2828	354	21	gene	gene	PROPN
taxlaw-2828	354	22	r.	r.	PROPN
taxlaw-2828	354	23	nichol	nichol	PROPN
taxlaw-2828	354	24	,	,	PUNCT
taxlaw-2828	354	25	not	not	PART
taxlaw-2828	354	26	a	a	DET
taxlaw-2828	354	27	winn	winn	NOUN
taxlaw-2828	354	28	-	-	PUNCT
taxlaw-2828	354	29	win	win	NOUN
taxlaw-2828	354	30	:	:	PUNCT
taxlaw-2828	354	31	misconstruing	misconstruing	NOUN
taxlaw-2828	354	32	standing	standing	NOUN
taxlaw-2828	354	33	and	and	CCONJ
taxlaw-2828	354	34	the	the	DET
taxlaw-2828	354	35	establishment	establishment	NOUN
taxlaw-2828	354	36	clause	clause	NOUN
taxlaw-2828	354	37	,	,	PUNCT
taxlaw-2828	354	38	2011	2011	NUM
taxlaw-2828	354	39	sup	sup	NOUN
taxlaw-2828	354	40	.	.	PUNCT
taxlaw-2828	355	1	ct	ct	AUX
taxlaw-2828	355	2	.	.	PUNCT
taxlaw-2828	355	3	rev	rev	PROPN
taxlaw-2828	355	4	.	.	PROPN
taxlaw-2828	355	5	215	215	NUM
taxlaw-2828	355	6	,	,	PUNCT
taxlaw-2828	355	7	232	232	NUM
taxlaw-2828	355	8	.	.	PUNCT
taxlaw-2828	356	1	(	(	PUNCT
taxlaw-2828	356	2	arguing	argue	VERB
taxlaw-2828	356	3	for	for	ADP
taxlaw-2828	356	4	a	a	DET
taxlaw-2828	356	5	robust	robust	ADJ
taxlaw-2828	356	6	understanding	understanding	NOUN
taxlaw-2828	356	7	of	of	ADP
taxlaw-2828	356	8	cognizable	cognizable	ADJ
taxlaw-2828	356	9	harms	harm	NOUN
taxlaw-2828	356	10	,	,	PUNCT
taxlaw-2828	356	11	including	include	VERB
taxlaw-2828	356	12	psychic	psychic	ADJ
taxlaw-2828	356	13	harms	harm	NOUN
taxlaw-2828	356	14	in	in	ADP
taxlaw-2828	356	15	the	the	DET
taxlaw-2828	356	16	case	case	NOUN
taxlaw-2828	356	17	of	of	ADP
taxlaw-2828	356	18	the	the	DET
taxlaw-2828	356	19	establishment	establishment	NOUN
taxlaw-2828	356	20	clause	clause	NOUN
taxlaw-2828	356	21	)	)	PUNCT
taxlaw-2828	356	22	.	.	PUNCT
taxlaw-2828	357	1	96	96	NUM
taxlaw-2828	357	2	hein	hein	PROPN
taxlaw-2828	357	3	,	,	PUNCT
taxlaw-2828	357	4	551	551	NUM
taxlaw-2828	357	5	u.s	u.s	PROPN
taxlaw-2828	357	6	.	.	PROPN
taxlaw-2828	357	7	at	at	ADP
taxlaw-2828	357	8	642	642	NUM
taxlaw-2828	357	9	.	.	PUNCT
taxlaw-2828	358	1	97	97	NUM
taxlaw-2828	358	2	see	see	VERB
taxlaw-2828	358	3	,	,	PUNCT
taxlaw-2828	358	4	federal	federal	ADJ
taxlaw-2828	358	5	election	election	NOUN
taxlaw-2828	358	6	commission	commission	PROPN
taxlaw-2828	358	7	v.	v.	ADP
taxlaw-2828	358	8	akins	akin	NOUN
taxlaw-2828	358	9	,	,	PUNCT
taxlaw-2828	358	10	524	524	NUM
taxlaw-2828	358	11	u.s	u.s	PROPN
taxlaw-2828	358	12	.	.	PROPN
taxlaw-2828	358	13	11	11	NUM
taxlaw-2828	358	14	,	,	PUNCT
taxlaw-2828	358	15	24	24	NUM
taxlaw-2828	358	16	(	(	PUNCT
taxlaw-2828	358	17	1998	1998	NUM
taxlaw-2828	358	18	)	)	PUNCT
taxlaw-2828	358	19	.	.	PUNCT
taxlaw-2828	359	1	one	one	PRON
taxlaw-2828	359	2	might	might	AUX
taxlaw-2828	359	3	say	say	VERB
taxlaw-2828	359	4	,	,	PUNCT
taxlaw-2828	359	5	in	in	ADP
taxlaw-2828	359	6	response	response	NOUN
taxlaw-2828	359	7	to	to	ADP
taxlaw-2828	359	8	this	this	PRON
taxlaw-2828	359	9	,	,	PUNCT
taxlaw-2828	359	10	that	that	PRON
taxlaw-2828	359	11	merely	merely	ADV
taxlaw-2828	359	12	pleading	plead	VERB
taxlaw-2828	359	13	that	that	SCONJ
taxlaw-2828	359	14	you	you	PRON
taxlaw-2828	359	15	have	have	AUX
taxlaw-2828	359	16	suffered	suffer	VERB
taxlaw-2828	359	17	the	the	DET
taxlaw-2828	359	18	requisite	requisite	ADJ
taxlaw-2828	359	19	psychic	psychic	ADJ
taxlaw-2828	359	20	harm	harm	NOUN
taxlaw-2828	359	21	is	be	AUX
taxlaw-2828	359	22	enough	enough	ADJ
taxlaw-2828	359	23	to	to	PART
taxlaw-2828	359	24	get	get	VERB
taxlaw-2828	359	25	over	over	ADP
taxlaw-2828	359	26	this	this	DET
taxlaw-2828	359	27	hurdle	hurdle	NOUN
taxlaw-2828	359	28	.	.	PUNCT
taxlaw-2828	360	1	that	that	PRON
taxlaw-2828	360	2	may	may	AUX
taxlaw-2828	360	3	be	be	AUX
taxlaw-2828	360	4	correct	correct	ADJ
taxlaw-2828	360	5	.	.	PUNCT
taxlaw-2828	361	1	however	however	ADV
taxlaw-2828	361	2	,	,	PUNCT
taxlaw-2828	361	3	this	this	PRON
taxlaw-2828	361	4	does	do	AUX
taxlaw-2828	361	5	not	not	PART
taxlaw-2828	361	6	mean	mean	VERB
taxlaw-2828	361	7	that	that	SCONJ
taxlaw-2828	361	8	violations	violation	NOUN
taxlaw-2828	361	9	of	of	ADP
taxlaw-2828	361	10	the	the	DET
taxlaw-2828	361	11	establishment	establishment	NOUN
taxlaw-2828	361	12	clause	clause	NOUN
taxlaw-2828	361	13	or	or	CCONJ
taxlaw-2828	361	14	other	other	ADJ
taxlaw-2828	361	15	parts	part	NOUN
taxlaw-2828	361	16	of	of	ADP
taxlaw-2828	361	17	the	the	DET
taxlaw-2828	361	18	constitution	constitution	NOUN
taxlaw-2828	361	19	which	which	PRON
taxlaw-2828	361	20	cause	cause	VERB
taxlaw-2828	361	21	purely	purely	ADV
taxlaw-2828	361	22	intangible	intangible	ADJ
taxlaw-2828	361	23	and	and	CCONJ
taxlaw-2828	361	24	psychic	psychic	ADJ
taxlaw-2828	361	25	harms	harm	NOUN
taxlaw-2828	361	26	should	should	AUX
taxlaw-2828	361	27	therefore	therefore	ADV
taxlaw-2828	361	28	not	not	PART
taxlaw-2828	361	29	be	be	AUX
taxlaw-2828	361	30	cognizable	cognizable	ADJ
taxlaw-2828	361	31	(	(	PUNCT
taxlaw-2828	361	32	see	see	INTJ
taxlaw-2828	361	33	supra	supra	PROPN
taxlaw-2828	361	34	note	note	VERB
taxlaw-2828	361	35	90)—these	90)—these	DET
taxlaw-2828	361	36	cases	case	NOUN
taxlaw-2828	361	37	just	just	ADV
taxlaw-2828	361	38	present	present	ADJ
taxlaw-2828	361	39	situations	situation	NOUN
taxlaw-2828	361	40	in	in	ADP
taxlaw-2828	361	41	which	which	PRON
taxlaw-2828	361	42	the	the	DET
taxlaw-2828	361	43	‘	'	PUNCT
taxlaw-2828	361	44	particular	particular	ADJ
taxlaw-2828	361	45	’	'	PUNCT
taxlaw-2828	361	46	harm	harm	NOUN
taxlaw-2828	361	47	requirement	requirement	NOUN
taxlaw-2828	361	48	is	be	AUX
taxlaw-2828	361	49	not	not	PART
taxlaw-2828	361	50	particularly	particularly	ADV
taxlaw-2828	361	51	high	high	ADJ
taxlaw-2828	361	52	.	.	PUNCT
taxlaw-2828	362	1	in	in	ADP
taxlaw-2828	362	2	some	some	DET
taxlaw-2828	362	3	cases	case	NOUN
taxlaw-2828	362	4	,	,	PUNCT
taxlaw-2828	362	5	alleging	allege	VERB
taxlaw-2828	362	6	particular	particular	ADJ
taxlaw-2828	362	7	harm	harm	NOUN
taxlaw-2828	362	8	,	,	PUNCT
taxlaw-2828	362	9	like	like	ADP
taxlaw-2828	362	10	in	in	ADP
taxlaw-2828	362	11	the	the	DET
taxlaw-2828	362	12	case	case	NOUN
taxlaw-2828	362	13	of	of	ADP
taxlaw-2828	362	14	a	a	DET
taxlaw-2828	362	15	mass	mass	ADJ
taxlaw-2828	362	16	tort	tort	NOUN
taxlaw-2828	362	17	where	where	SCONJ
taxlaw-2828	362	18	a	a	DET
taxlaw-2828	362	19	plaintiff	plaintiff	NOUN
taxlaw-2828	362	20	alleges	allege	VERB
taxlaw-2828	362	21	physical	physical	ADJ
taxlaw-2828	362	22	injury	injury	NOUN
taxlaw-2828	362	23	will	will	AUX
taxlaw-2828	362	24	present	present	VERB
taxlaw-2828	362	25	a	a	DET
taxlaw-2828	362	26	real	real	ADJ
taxlaw-2828	362	27	hurdle	hurdle	NOUN
taxlaw-2828	362	28	,	,	PUNCT
taxlaw-2828	362	29	in	in	SCONJ
taxlaw-2828	362	30	that	that	SCONJ
taxlaw-2828	362	31	the	the	DET
taxlaw-2828	362	32	plaintiff	plaintiff	NOUN
taxlaw-2828	362	33	will	will	AUX
taxlaw-2828	362	34	have	have	VERB
taxlaw-2828	362	35	to	to	PART
taxlaw-2828	362	36	show	show	VERB
taxlaw-2828	362	37	that	that	SCONJ
taxlaw-2828	362	38	he	he	PRON
taxlaw-2828	362	39	or	or	CCONJ
taxlaw-2828	362	40	she	she	PRON
taxlaw-2828	362	41	has	have	AUX
taxlaw-2828	362	42	suffered	suffer	VERB
taxlaw-2828	362	43	the	the	DET
taxlaw-2828	362	44	complained	complain	VERB
taxlaw-2828	362	45	of	of	ADP
taxlaw-2828	362	46	injury	injury	NOUN
taxlaw-2828	362	47	.	.	PUNCT
taxlaw-2828	363	1	merely	merely	ADV
taxlaw-2828	363	2	because	because	SCONJ
taxlaw-2828	363	3	the	the	DET
taxlaw-2828	363	4	“	"	PUNCT
taxlaw-2828	363	5	particularized	particularized	ADJ
taxlaw-2828	363	6	”	"	PUNCT
taxlaw-2828	363	7	injury	injury	NOUN
taxlaw-2828	363	8	requirement	requirement	NOUN
taxlaw-2828	363	9	may	may	AUX
taxlaw-2828	363	10	not	not	PART
taxlaw-2828	363	11	present	present	VERB
taxlaw-2828	363	12	a	a	DET
taxlaw-2828	363	13	serious	serious	ADJ
taxlaw-2828	363	14	hurdle	hurdle	NOUN
taxlaw-2828	363	15	in	in	ADP
taxlaw-2828	363	16	taxpayer	taxpayer	NOUN
taxlaw-2828	363	17	standing	standing	NOUN
taxlaw-2828	363	18	cases	case	NOUN
taxlaw-2828	363	19	is	be	AUX
taxlaw-2828	363	20	not	not	PART
taxlaw-2828	363	21	a	a	DET
taxlaw-2828	363	22	good	good	ADJ
taxlaw-2828	363	23	reason	reason	NOUN
taxlaw-2828	363	24	to	to	PART
taxlaw-2828	363	25	deny	deny	VERB
taxlaw-2828	363	26	standing	standing	NOUN
taxlaw-2828	363	27	.	.	PUNCT
taxlaw-2828	364	1	justice	justice	NOUN
taxlaw-2828	364	2	breyer	breyer	NOUN
taxlaw-2828	364	3	ably	ably	ADV
taxlaw-2828	364	4	makes	make	VERB
taxlaw-2828	364	5	some	some	PRON
taxlaw-2828	364	6	of	of	ADP
taxlaw-2828	364	7	the	the	DET
taxlaw-2828	364	8	points	point	NOUN
taxlaw-2828	364	9	i	i	PRON
taxlaw-2828	364	10	make	make	VERB
taxlaw-2828	364	11	in	in	ADP
taxlaw-2828	364	12	this	this	DET
taxlaw-2828	364	13	section	section	NOUN
taxlaw-2828	364	14	in	in	ADP
taxlaw-2828	364	15	federal	federal	ADJ
taxlaw-2828	364	16	elections	election	NOUN
taxlaw-2828	364	17	commission	commission	PROPN
taxlaw-2828	364	18	v.	v.	ADP
taxlaw-2828	364	19	akins	akin	NOUN
taxlaw-2828	364	20	:	:	PUNCT
taxlaw-2828	364	21	“	"	PUNCT
taxlaw-2828	364	22	often	often	ADV
taxlaw-2828	364	23	the	the	DET
taxlaw-2828	364	24	fact	fact	NOUN
taxlaw-2828	364	25	that	that	SCONJ
taxlaw-2828	364	26	an	an	DET
taxlaw-2828	364	27	interest	interest	NOUN
taxlaw-2828	364	28	is	be	AUX
taxlaw-2828	364	29	abstract	abstract	ADJ
taxlaw-2828	364	30	and	and	CCONJ
taxlaw-2828	364	31	the	the	DET
taxlaw-2828	364	32	fact	fact	NOUN
taxlaw-2828	364	33	that	that	SCONJ
taxlaw-2828	364	34	it	it	PRON
taxlaw-2828	364	35	is	be	AUX
taxlaw-2828	364	36	widely	widely	ADV
taxlaw-2828	364	37	shared	share	VERB
taxlaw-2828	364	38	go	go	NOUN
taxlaw-2828	364	39	hand	hand	NOUN
taxlaw-2828	364	40	in	in	ADP
taxlaw-2828	364	41	hand	hand	NOUN
taxlaw-2828	364	42	.	.	PUNCT
taxlaw-2828	365	1	but	but	CCONJ
taxlaw-2828	365	2	their	their	PRON
taxlaw-2828	365	3	association	association	NOUN
taxlaw-2828	365	4	is	be	AUX
taxlaw-2828	365	5	not	not	PART
taxlaw-2828	365	6	invariable	invariable	ADJ
taxlaw-2828	365	7	,	,	PUNCT
taxlaw-2828	365	8	and	and	CCONJ
taxlaw-2828	365	9	where	where	SCONJ
taxlaw-2828	365	10	a	a	DET
taxlaw-2828	365	11	harm	harm	NOUN
taxlaw-2828	365	12	is	be	AUX
taxlaw-2828	365	13	concrete	concrete	ADJ
taxlaw-2828	365	14	,	,	PUNCT
taxlaw-2828	365	15	though	though	SCONJ
taxlaw-2828	365	16	widely	widely	ADV
taxlaw-2828	365	17	shared	share	VERB
taxlaw-2828	365	18	,	,	PUNCT
taxlaw-2828	365	19	the	the	DET
taxlaw-2828	365	20	court	court	NOUN
taxlaw-2828	365	21	has	have	AUX
taxlaw-2828	365	22	found	find	VERB
taxlaw-2828	365	23	‘	'	PUNCT
taxlaw-2828	365	24	injury	injury	NOUN
taxlaw-2828	365	25	in	in	ADP
taxlaw-2828	365	26	fact	fact	NOUN
taxlaw-2828	365	27	.	.	PUNCT
taxlaw-2828	365	28	’	'	PUNCT
taxlaw-2828	365	29	”	"	PUNCT
taxlaw-2828	365	30	in	in	ADP
taxlaw-2828	365	31	other	other	ADJ
taxlaw-2828	365	32	words	word	NOUN
taxlaw-2828	365	33	,	,	PUNCT
taxlaw-2828	365	34	generality	generality	NOUN
taxlaw-2828	365	35	does	do	AUX
taxlaw-2828	365	36	not	not	PART
taxlaw-2828	365	37	disqualify	disqualify	VERB
taxlaw-2828	365	38	a	a	DET
taxlaw-2828	365	39	claim	claim	NOUN
taxlaw-2828	365	40	;	;	PUNCT
taxlaw-2828	365	41	the	the	DET
taxlaw-2828	365	42	abstractness	abstractness	NOUN
taxlaw-2828	365	43	which	which	PRON
taxlaw-2828	365	44	often	often	ADV
taxlaw-2828	365	45	goes	go	VERB
taxlaw-2828	365	46	with	with	ADP
taxlaw-2828	365	47	it	it	PRON
taxlaw-2828	365	48	creates	create	VERB
taxlaw-2828	365	49	the	the	DET
taxlaw-2828	365	50	problem	problem	NOUN
taxlaw-2828	365	51	.	.	PUNCT
taxlaw-2828	366	1	justice	justice	NOUN
taxlaw-2828	366	2	breyer	breyer	NOUN
taxlaw-2828	366	3	also	also	ADV
taxlaw-2828	366	4	makes	make	VERB
taxlaw-2828	366	5	the	the	DET
taxlaw-2828	366	6	analogy	analogy	NOUN
taxlaw-2828	366	7	to	to	PART
taxlaw-2828	366	8	mass	mass	VERB
taxlaw-2828	366	9	tort	tort	NOUN
taxlaw-2828	366	10	claims	claim	NOUN
taxlaw-2828	366	11	and	and	CCONJ
taxlaw-2828	366	12	interference	interference	NOUN
taxlaw-2828	366	13	with	with	ADP
taxlaw-2828	366	14	voting	voting	NOUN
taxlaw-2828	366	15	rights	right	NOUN
taxlaw-2828	366	16	claims	claim	NOUN
taxlaw-2828	366	17	as	as	ADP
taxlaw-2828	366	18	examples	example	NOUN
taxlaw-2828	366	19	of	of	ADP
taxlaw-2828	366	20	generalized	generalize	VERB
taxlaw-2828	366	21	harms	harm	NOUN
taxlaw-2828	366	22	which	which	PRON
taxlaw-2828	366	23	are	be	AUX
taxlaw-2828	366	24	nonetheless	nonetheless	ADV
taxlaw-2828	366	25	concrete	concrete	ADJ
taxlaw-2828	366	26	enough	enough	ADV
taxlaw-2828	366	27	to	to	PART
taxlaw-2828	366	28	confer	confer	VERB
taxlaw-2828	366	29	standing	stand	VERB
taxlaw-2828	366	30	.	.	PUNCT
taxlaw-2828	367	1	2014	2014	NUM
taxlaw-2828	367	2	]	]	PUNCT
taxlaw-2828	367	3	a	a	DET
taxlaw-2828	367	4	new	new	ADJ
taxlaw-2828	367	5	theory	theory	NOUN
taxlaw-2828	367	6	of	of	ADP
taxlaw-2828	367	7	taxpayer	taxpayer	NOUN
taxlaw-2828	367	8	standing	stand	VERB
taxlaw-2828	367	9	133	133	NUM
taxlaw-2828	367	10	manner	manner	NOUN
taxlaw-2828	367	11	in	in	ADP
taxlaw-2828	367	12	which	which	PRON
taxlaw-2828	367	13	the	the	DET
taxlaw-2828	367	14	government	government	NOUN
taxlaw-2828	367	15	is	be	AUX
taxlaw-2828	367	16	spending	spend	VERB
taxlaw-2828	367	17	money	money	NOUN
taxlaw-2828	367	18	,	,	PUNCT
taxlaw-2828	367	19	but	but	CCONJ
taxlaw-2828	367	20	they	they	PRON
taxlaw-2828	367	21	are	be	AUX
taxlaw-2828	367	22	coupled	couple	VERB
taxlaw-2828	367	23	with	with	ADP
taxlaw-2828	367	24	an	an	DET
taxlaw-2828	367	25	individualized	individualized	ADJ
taxlaw-2828	367	26	complaint	complaint	NOUN
taxlaw-2828	367	27	about	about	ADP
taxlaw-2828	367	28	how	how	SCONJ
taxlaw-2828	367	29	their	their	PRON
taxlaw-2828	367	30	tax	tax	NOUN
taxlaw-2828	367	31	dollars	dollar	NOUN
taxlaw-2828	367	32	are	be	AUX
taxlaw-2828	367	33	spent	spend	VERB
taxlaw-2828	367	34	and	and	CCONJ
taxlaw-2828	367	35	comes	come	VERB
taxlaw-2828	367	36	in	in	ADP
taxlaw-2828	367	37	a	a	DET
taxlaw-2828	367	38	special	special	ADJ
taxlaw-2828	367	39	context	context	NOUN
taxlaw-2828	367	40	.	.	PUNCT
taxlaw-2828	368	1	insofar	insofar	ADV
taxlaw-2828	368	2	as	as	ADP
taxlaw-2828	368	3	taxpayers	taxpayer	NOUN
taxlaw-2828	368	4	,	,	PUNCT
taxlaw-2828	368	5	and	and	CCONJ
taxlaw-2828	368	6	not	not	PART
taxlaw-2828	368	7	citizens	citizen	NOUN
taxlaw-2828	368	8	at	at	ADP
taxlaw-2828	368	9	large	large	ADJ
taxlaw-2828	368	10	,	,	PUNCT
taxlaw-2828	368	11	may	may	AUX
taxlaw-2828	368	12	properly	properly	ADV
taxlaw-2828	368	13	possess	possess	VERB
taxlaw-2828	368	14	standing	stand	VERB
taxlaw-2828	368	15	to	to	PART
taxlaw-2828	368	16	challenge	challenge	VERB
taxlaw-2828	368	17	an	an	DET
taxlaw-2828	368	18	exercise	exercise	NOUN
taxlaw-2828	368	19	of	of	ADP
taxlaw-2828	368	20	the	the	DET
taxlaw-2828	368	21	taxing	tax	VERB
taxlaw-2828	368	22	and	and	CCONJ
taxlaw-2828	368	23	spending	spending	NOUN
taxlaw-2828	368	24	power	power	NOUN
taxlaw-2828	368	25	or	or	CCONJ
taxlaw-2828	368	26	other	other	ADJ
taxlaw-2828	368	27	expenditure	expenditure	NOUN
taxlaw-2828	368	28	of	of	ADP
taxlaw-2828	368	29	government	government	NOUN
taxlaw-2828	368	30	funds	fund	NOUN
taxlaw-2828	368	31	,	,	PUNCT
taxlaw-2828	368	32	their	their	PRON
taxlaw-2828	368	33	status	status	NOUN
taxlaw-2828	368	34	as	as	ADP
taxlaw-2828	368	35	a	a	DET
taxlaw-2828	368	36	taxpayer	taxpayer	NOUN
taxlaw-2828	368	37	guarantees	guarantee	VERB
taxlaw-2828	368	38	that	that	SCONJ
taxlaw-2828	368	39	there	there	PRON
taxlaw-2828	368	40	is	be	VERB
taxlaw-2828	368	41	a	a	DET
taxlaw-2828	368	42	direct	direct	ADJ
taxlaw-2828	368	43	relationship	relationship	NOUN
taxlaw-2828	368	44	between	between	ADP
taxlaw-2828	368	45	that	that	DET
taxlaw-2828	368	46	status	status	NOUN
taxlaw-2828	368	47	and	and	CCONJ
taxlaw-2828	368	48	the	the	DET
taxlaw-2828	368	49	complained	complain	VERB
taxlaw-2828	368	50	of	of	ADP
taxlaw-2828	368	51	injury	injury	NOUN
taxlaw-2828	368	52	.	.	PUNCT
taxlaw-2828	369	1	when	when	SCONJ
taxlaw-2828	369	2	these	these	DET
taxlaw-2828	369	3	complaints	complaint	NOUN
taxlaw-2828	369	4	arise	arise	VERB
taxlaw-2828	369	5	in	in	ADP
taxlaw-2828	369	6	the	the	DET
taxlaw-2828	369	7	context	context	NOUN
taxlaw-2828	369	8	of	of	ADP
taxlaw-2828	369	9	the	the	DET
taxlaw-2828	369	10	establishment	establishment	NOUN
taxlaw-2828	369	11	clause	clause	NOUN
taxlaw-2828	369	12	,	,	PUNCT
taxlaw-2828	369	13	taxpayers	taxpayer	NOUN
taxlaw-2828	369	14	can	can	AUX
taxlaw-2828	369	15	only	only	ADV
taxlaw-2828	369	16	allege	allege	VERB
taxlaw-2828	369	17	a	a	DET
taxlaw-2828	369	18	grievance	grievance	NOUN
taxlaw-2828	369	19	which	which	PRON
taxlaw-2828	369	20	is	be	AUX
taxlaw-2828	369	21	general	general	ADJ
taxlaw-2828	369	22	because	because	SCONJ
taxlaw-2828	369	23	the	the	DET
taxlaw-2828	369	24	establishment	establishment	NOUN
taxlaw-2828	369	25	of	of	ADP
taxlaw-2828	369	26	religion	religion	NOUN
taxlaw-2828	369	27	is	be	AUX
taxlaw-2828	369	28	not	not	PART
taxlaw-2828	369	29	an	an	DET
taxlaw-2828	369	30	act	act	NOUN
taxlaw-2828	369	31	which	which	PRON
taxlaw-2828	369	32	is	be	AUX
taxlaw-2828	369	33	typically	typically	ADV
taxlaw-2828	369	34	targeted	target	VERB
taxlaw-2828	369	35	,	,	PUNCT
taxlaw-2828	369	36	in	in	ADP
taxlaw-2828	369	37	any	any	DET
taxlaw-2828	369	38	meaningful	meaningful	ADJ
taxlaw-2828	369	39	sense	sense	NOUN
taxlaw-2828	369	40	at	at	ADP
taxlaw-2828	369	41	least	least	ADJ
taxlaw-2828	369	42	,	,	PUNCT
taxlaw-2828	369	43	at	at	ADP
taxlaw-2828	369	44	a	a	DET
taxlaw-2828	369	45	particular	particular	ADJ
taxlaw-2828	369	46	person	person	NOUN
taxlaw-2828	369	47	or	or	CCONJ
taxlaw-2828	369	48	group	group	NOUN
taxlaw-2828	369	49	of	of	ADP
taxlaw-2828	369	50	persons	person	NOUN
taxlaw-2828	369	51	.	.	PUNCT
taxlaw-2828	370	1	it	it	PRON
taxlaw-2828	370	2	would	would	AUX
taxlaw-2828	370	3	be	be	AUX
taxlaw-2828	370	4	nonsensical	nonsensical	ADJ
taxlaw-2828	370	5	to	to	PART
taxlaw-2828	370	6	hold	hold	VERB
taxlaw-2828	370	7	that	that	SCONJ
taxlaw-2828	370	8	complaints	complaint	NOUN
taxlaw-2828	370	9	which	which	PRON
taxlaw-2828	370	10	can	can	AUX
taxlaw-2828	370	11	be	be	AUX
taxlaw-2828	370	12	characterized	characterize	VERB
taxlaw-2828	370	13	as	as	ADP
taxlaw-2828	370	14	“	"	PUNCT
taxlaw-2828	370	15	general	general	ADJ
taxlaw-2828	370	16	”	"	PUNCT
taxlaw-2828	370	17	can	can	AUX
taxlaw-2828	370	18	not	not	PART
taxlaw-2828	370	19	be	be	AUX
taxlaw-2828	370	20	used	use	VERB
taxlaw-2828	370	21	to	to	PART
taxlaw-2828	370	22	challenge	challenge	VERB
taxlaw-2828	370	23	conduct	conduct	NOUN
taxlaw-2828	370	24	alleged	allege	VERB
taxlaw-2828	370	25	to	to	PART
taxlaw-2828	370	26	violate	violate	VERB
taxlaw-2828	370	27	the	the	DET
taxlaw-2828	370	28	establishment	establishment	NOUN
taxlaw-2828	370	29	clause	clause	NOUN
taxlaw-2828	370	30	because	because	SCONJ
taxlaw-2828	370	31	that	that	PRON
taxlaw-2828	370	32	would	would	AUX
taxlaw-2828	370	33	be	be	AUX
taxlaw-2828	370	34	tantamount	tantamount	ADJ
taxlaw-2828	370	35	to	to	ADP
taxlaw-2828	370	36	holding	hold	VERB
taxlaw-2828	370	37	that	that	SCONJ
taxlaw-2828	370	38	the	the	DET
taxlaw-2828	370	39	establishment	establishment	NOUN
taxlaw-2828	370	40	clause	clause	NOUN
taxlaw-2828	370	41	can	can	AUX
taxlaw-2828	370	42	not	not	PART
taxlaw-2828	370	43	be	be	AUX
taxlaw-2828	370	44	judicially	judicially	ADV
taxlaw-2828	370	45	enforced	enforce	VERB
taxlaw-2828	370	46	at	at	ADV
taxlaw-2828	370	47	all	all	ADV
taxlaw-2828	370	48	.	.	PUNCT
taxlaw-2828	371	1	98	98	NUM
taxlaw-2828	371	2	reduced	reduce	VERB
taxlaw-2828	371	3	to	to	ADP
taxlaw-2828	371	4	its	its	PRON
taxlaw-2828	371	5	simplest	simple	ADJ
taxlaw-2828	371	6	form	form	NOUN
taxlaw-2828	371	7	,	,	PUNCT
taxlaw-2828	371	8	justice	justice	PROPN
taxlaw-2828	371	9	scalia	scalia	PROPN
taxlaw-2828	371	10	’s	’s	PART
taxlaw-2828	371	11	argument	argument	NOUN
taxlaw-2828	371	12	is	be	AUX
taxlaw-2828	371	13	that	that	SCONJ
taxlaw-2828	371	14	the	the	DET
taxlaw-2828	371	15	judiciary	judiciary	NOUN
taxlaw-2828	371	16	lacks	lack	VERB
taxlaw-2828	371	17	the	the	DET
taxlaw-2828	371	18	power	power	NOUN
taxlaw-2828	371	19	to	to	PART
taxlaw-2828	371	20	invalidate	invalidate	VERB
taxlaw-2828	371	21	exercises	exercise	NOUN
taxlaw-2828	371	22	of	of	ADP
taxlaw-2828	371	23	the	the	DET
taxlaw-2828	371	24	taxing	tax	VERB
taxlaw-2828	371	25	and	and	CCONJ
taxlaw-2828	371	26	spending	spending	NOUN
taxlaw-2828	371	27	power	power	NOUN
taxlaw-2828	371	28	that	that	PRON
taxlaw-2828	371	29	violate	violate	VERB
taxlaw-2828	371	30	the	the	DET
taxlaw-2828	371	31	establishment	establishment	NOUN
taxlaw-2828	371	32	clause	clause	NOUN
taxlaw-2828	371	33	because	because	SCONJ
taxlaw-2828	371	34	there	there	PRON
taxlaw-2828	371	35	is	be	VERB
taxlaw-2828	371	36	no	no	DET
taxlaw-2828	371	37	perfect	perfect	ADJ
taxlaw-2828	371	38	party	party	NOUN
taxlaw-2828	371	39	to	to	PART
taxlaw-2828	371	40	bring	bring	VERB
taxlaw-2828	371	41	suit	suit	NOUN
taxlaw-2828	371	42	and	and	CCONJ
taxlaw-2828	371	43	remedy	remedy	VERB
taxlaw-2828	371	44	the	the	DET
taxlaw-2828	371	45	violation	violation	NOUN
taxlaw-2828	371	46	.	.	PUNCT
taxlaw-2828	372	1	what	what	PRON
taxlaw-2828	372	2	this	this	DET
taxlaw-2828	372	3	argument	argument	NOUN
taxlaw-2828	372	4	fails	fail	VERB
taxlaw-2828	372	5	to	to	PART
taxlaw-2828	372	6	grasp	grasp	VERB
taxlaw-2828	372	7	is	be	AUX
taxlaw-2828	372	8	the	the	DET
taxlaw-2828	372	9	fundamental	fundamental	ADJ
taxlaw-2828	372	10	difference	difference	NOUN
taxlaw-2828	372	11	between	between	ADP
taxlaw-2828	372	12	proper	proper	ADJ
taxlaw-2828	372	13	taxpayer	taxpayer	NOUN
taxlaw-2828	372	14	standing	stand	VERB
taxlaw-2828	372	15	cases	case	NOUN
taxlaw-2828	372	16	and	and	CCONJ
taxlaw-2828	372	17	the	the	DET
taxlaw-2828	372	18	general	general	ADJ
taxlaw-2828	372	19	class	class	NOUN
taxlaw-2828	372	20	of	of	ADP
taxlaw-2828	372	21	cases	case	NOUN
taxlaw-2828	372	22	where	where	SCONJ
taxlaw-2828	372	23	the	the	DET
taxlaw-2828	372	24	perfect	perfect	ADJ
taxlaw-2828	372	25	party	party	NOUN
taxlaw-2828	372	26	to	to	PART
taxlaw-2828	372	27	bring	bring	VERB
taxlaw-2828	372	28	suit	suit	NOUN
taxlaw-2828	372	29	can	can	AUX
taxlaw-2828	372	30	not	not	PART
taxlaw-2828	372	31	be	be	AUX
taxlaw-2828	372	32	found	find	VERB
taxlaw-2828	372	33	.	.	PUNCT
taxlaw-2828	373	1	in	in	ADP
taxlaw-2828	373	2	the	the	DET
taxlaw-2828	373	3	latter	latter	ADJ
taxlaw-2828	373	4	cases	case	NOUN
taxlaw-2828	373	5	,	,	PUNCT
taxlaw-2828	373	6	the	the	DET
taxlaw-2828	373	7	inability	inability	NOUN
taxlaw-2828	373	8	to	to	PART
taxlaw-2828	373	9	find	find	VERB
taxlaw-2828	373	10	the	the	DET
taxlaw-2828	373	11	proper	proper	ADJ
taxlaw-2828	373	12	plaintiff	plaintiff	NOUN
taxlaw-2828	373	13	suggests	suggest	VERB
taxlaw-2828	373	14	that	that	SCONJ
taxlaw-2828	373	15	there	there	PRON
taxlaw-2828	373	16	has	have	AUX
taxlaw-2828	373	17	been	be	AUX
taxlaw-2828	373	18	no	no	DET
taxlaw-2828	373	19	harm	harm	NOUN
taxlaw-2828	373	20	,	,	PUNCT
taxlaw-2828	373	21	99	99	NUM
taxlaw-2828	373	22	and	and	CCONJ
taxlaw-2828	373	23	in	in	ADP
taxlaw-2828	373	24	the	the	DET
taxlaw-2828	373	25	former	former	ADJ
taxlaw-2828	373	26	cases	case	NOUN
taxlaw-2828	373	27	,	,	PUNCT
taxlaw-2828	373	28	the	the	DET
taxlaw-2828	373	29	inability	inability	NOUN
taxlaw-2828	373	30	to	to	PART
taxlaw-2828	373	31	find	find	VERB
taxlaw-2828	373	32	the	the	DET
taxlaw-2828	373	33	proper	proper	ADJ
taxlaw-2828	373	34	plaintiff	plaintiff	NOUN
taxlaw-2828	373	35	suggests	suggest	VERB
taxlaw-2828	373	36	that	that	SCONJ
taxlaw-2828	373	37	the	the	DET
taxlaw-2828	373	38	harm	harm	NOUN
taxlaw-2828	373	39	is	be	AUX
taxlaw-2828	373	40	not	not	PART
taxlaw-2828	373	41	one	one	NUM
taxlaw-2828	373	42	which	which	PRON
taxlaw-2828	373	43	is	be	AUX
taxlaw-2828	373	44	easily	easily	ADV
taxlaw-2828	373	45	cognizable	cognizable	ADJ
taxlaw-2828	373	46	.	.	PUNCT
taxlaw-2828	374	1	if	if	SCONJ
taxlaw-2828	374	2	tax	tax	NOUN
taxlaw-2828	374	3	expenditures	expenditure	NOUN
taxlaw-2828	374	4	and	and	CCONJ
taxlaw-2828	374	5	appropriations	appropriation	NOUN
taxlaw-2828	374	6	are	be	AUX
taxlaw-2828	374	7	functional	functional	ADJ
taxlaw-2828	374	8	equivalents	equivalent	NOUN
taxlaw-2828	374	9	,	,	PUNCT
taxlaw-2828	374	10	100	100	NUM
taxlaw-2828	374	11	the	the	DET
taxlaw-2828	374	12	conclusion	conclusion	NOUN
taxlaw-2828	374	13	follows	follow	VERB
taxlaw-2828	374	14	that	that	SCONJ
taxlaw-2828	374	15	the	the	DET
taxlaw-2828	374	16	harm	harm	NOUN
taxlaw-2828	374	17	that	that	PRON
taxlaw-2828	374	18	each	each	PRON
taxlaw-2828	374	19	can	can	AUX
taxlaw-2828	374	20	cause	cause	VERB
taxlaw-2828	374	21	is	be	AUX
taxlaw-2828	374	22	the	the	DET
taxlaw-2828	374	23	same	same	ADJ
taxlaw-2828	374	24	.	.	PUNCT
taxlaw-2828	375	1	101	101	NUM
taxlaw-2828	375	2	the	the	DET
taxlaw-2828	375	3	only	only	ADJ
taxlaw-2828	375	4	problem	problem	NOUN
taxlaw-2828	375	5	is	be	AUX
taxlaw-2828	375	6	that	that	SCONJ
taxlaw-2828	375	7	it	it	PRON
taxlaw-2828	375	8	is	be	AUX
taxlaw-2828	375	9	difficult	difficult	ADJ
taxlaw-2828	375	10	to	to	PART
taxlaw-2828	375	11	attach	attach	VERB
taxlaw-2828	375	12	the	the	DET
taxlaw-2828	375	13	harm	harm	NOUN
taxlaw-2828	375	14	to	to	ADP
taxlaw-2828	375	15	a	a	DET
taxlaw-2828	375	16	particular	particular	ADJ
taxlaw-2828	375	17	citizen	citizen	NOUN
taxlaw-2828	375	18	.	.	PUNCT
taxlaw-2828	376	1	in	in	ADP
taxlaw-2828	376	2	some	some	DET
taxlaw-2828	376	3	cases	case	NOUN
taxlaw-2828	376	4	,	,	PUNCT
taxlaw-2828	376	5	this	this	DET
taxlaw-2828	376	6	difficulty	difficulty	NOUN
taxlaw-2828	376	7	will	will	AUX
taxlaw-2828	376	8	be	be	AUX
taxlaw-2828	376	9	enough	enough	ADJ
taxlaw-2828	376	10	to	to	PART
taxlaw-2828	376	11	bar	bar	VERB
taxlaw-2828	376	12	suit	suit	NOUN
taxlaw-2828	376	13	because	because	SCONJ
taxlaw-2828	376	14	the	the	DET
taxlaw-2828	376	15	harm	harm	NOUN
taxlaw-2828	376	16	complained	complain	VERB
taxlaw-2828	376	17	of	of	ADP
taxlaw-2828	376	18	is	be	AUX
taxlaw-2828	376	19	not	not	PART
taxlaw-2828	376	20	the	the	DET
taxlaw-2828	376	21	proper	proper	ADJ
taxlaw-2828	376	22	type	type	NOUN
taxlaw-2828	376	23	of	of	ADP
taxlaw-2828	376	24	harm	harm	NOUN
taxlaw-2828	376	25	(	(	PUNCT
taxlaw-2828	376	26	e.g.	e.g.	ADV
taxlaw-2828	376	27	,	,	PUNCT
taxlaw-2828	376	28	when	when	SCONJ
taxlaw-2828	376	29	congress	congress	PROPN
taxlaw-2828	376	30	passes	pass	VERB
taxlaw-2828	376	31	a	a	DET
taxlaw-2828	376	32	poorly	poorly	ADV
taxlaw-2828	376	33	conceived	conceive	VERB
taxlaw-2828	376	34	and	and	CCONJ
taxlaw-2828	376	35	injurious	injurious	ADJ
taxlaw-2828	376	36	law	law	NOUN
taxlaw-2828	376	37	that	that	PRON
taxlaw-2828	376	38	is	be	AUX
taxlaw-2828	376	39	nevertheless	nevertheless	ADV
taxlaw-2828	376	40	constitutional	constitutional	ADJ
taxlaw-2828	376	41	)	)	PUNCT
taxlaw-2828	376	42	or	or	CCONJ
taxlaw-2828	376	43	because	because	SCONJ
taxlaw-2828	376	44	the	the	DET
taxlaw-2828	376	45	harm	harm	NOUN
taxlaw-2828	376	46	is	be	AUX
taxlaw-2828	376	47	de	de	X
taxlaw-2828	376	48	minimis	minimis	NOUN
taxlaw-2828	376	49	,	,	PUNCT
taxlaw-2828	376	50	and	and	CCONJ
taxlaw-2828	376	51	thus	thus	ADV
taxlaw-2828	376	52	is	be	AUX
taxlaw-2828	376	53	not	not	PART
taxlaw-2828	376	54	felt	feel	VERB
taxlaw-2828	376	55	by	by	ADP
taxlaw-2828	376	56	any	any	DET
taxlaw-2828	376	57	particular	particular	ADJ
taxlaw-2828	376	58	citizen	citizen	NOUN
taxlaw-2828	376	59	acutely	acutely	ADV
taxlaw-2828	376	60	enough	enough	ADV
taxlaw-2828	376	61	(	(	PUNCT
taxlaw-2828	376	62	e.g.	e.g.	ADV
taxlaw-2828	376	63	,	,	PUNCT
taxlaw-2828	376	64	expenditures	expenditure	NOUN
taxlaw-2828	376	65	to	to	ADP
taxlaw-2828	376	66	religious	religious	ADJ
taxlaw-2828	376	67	institutions	institution	NOUN
taxlaw-2828	376	68	in	in	ADP
taxlaw-2828	376	69	pursuit	pursuit	NOUN
taxlaw-2828	376	70	of	of	ADP
taxlaw-2828	376	71	a	a	DET
taxlaw-2828	376	72	legitimate	legitimate	ADJ
taxlaw-2828	376	73	regulatory	regulatory	ADJ
taxlaw-2828	376	74	regime	regime	NOUN
taxlaw-2828	376	75	)	)	PUNCT
taxlaw-2828	376	76	.	.	PUNCT
taxlaw-2828	377	1	102	102	NUM
taxlaw-2828	377	2	however	however	ADV
taxlaw-2828	377	3	,	,	PUNCT
taxlaw-2828	377	4	there	there	PRON
taxlaw-2828	377	5	are	be	VERB
taxlaw-2828	377	6	cases	case	NOUN
taxlaw-2828	377	7	where	where	SCONJ
taxlaw-2828	377	8	the	the	DET
taxlaw-2828	377	9	harm	harm	NOUN
taxlaw-2828	377	10	complained	complain	VERB
taxlaw-2828	377	11	of	of	ADP
taxlaw-2828	377	12	is	be	AUX
taxlaw-2828	377	13	uniquely	uniquely	ADV
taxlaw-2828	377	14	constitutional	constitutional	ADJ
taxlaw-2828	377	15	and	and	CCONJ
taxlaw-2828	377	16	of	of	ADP
taxlaw-2828	377	17	the	the	DET
taxlaw-2828	377	18	proper	proper	ADJ
taxlaw-2828	377	19	magnitude	magnitude	NOUN
taxlaw-2828	377	20	,	,	PUNCT
taxlaw-2828	377	21	but	but	CCONJ
taxlaw-2828	377	22	for	for	ADP
taxlaw-2828	377	23	which	which	PRON
taxlaw-2828	377	24	there	there	PRON
taxlaw-2828	377	25	is	be	VERB
taxlaw-2828	377	26	no	no	DET
taxlaw-2828	377	27	perfect	perfect	ADJ
taxlaw-2828	377	28	plaintiff	plaintiff	NOUN
taxlaw-2828	377	29	to	to	PART
taxlaw-2828	377	30	bring	bring	VERB
taxlaw-2828	377	31	suit	suit	NOUN
taxlaw-2828	377	32	.	.	PUNCT
taxlaw-2828	378	1	103	103	NUM
taxlaw-2828	378	2	in	in	ADP
taxlaw-2828	378	3	these	these	DET
taxlaw-2828	378	4	cases	case	NOUN
taxlaw-2828	378	5	,	,	PUNCT
taxlaw-2828	378	6	it	it	PRON
taxlaw-2828	378	7	would	would	AUX
taxlaw-2828	378	8	be	be	AUX
taxlaw-2828	378	9	sensible	sensible	ADJ
taxlaw-2828	378	10	to	to	PART
taxlaw-2828	378	11	have	have	VERB
taxlaw-2828	378	12	a	a	DET
taxlaw-2828	378	13	doctrine	doctrine	NOUN
taxlaw-2828	378	14	that	that	PRON
taxlaw-2828	378	15	permits	permit	VERB
taxlaw-2828	378	16	taxpayers	taxpayer	NOUN
taxlaw-2828	378	17	qua	qua	X
taxlaw-2828	378	18	taxpayers	taxpayer	NOUN
taxlaw-2828	378	19	to	to	PART
taxlaw-2828	378	20	challenge	challenge	VERB
taxlaw-2828	378	21	unconstitutional	unconstitutional	ADJ
taxlaw-2828	378	22	exercises	exercise	NOUN
taxlaw-2828	378	23	of	of	ADP
taxlaw-2828	378	24	the	the	DET
taxlaw-2828	378	25	taxing	tax	VERB
taxlaw-2828	378	26	and	and	CCONJ
taxlaw-2828	378	27	spending	spend	VERB
taxlaw-2828	378	28	power	power	NOUN
taxlaw-2828	378	29	when	when	SCONJ
taxlaw-2828	378	30	there	there	PRON
taxlaw-2828	378	31	is	be	VERB
taxlaw-2828	378	32	no	no	DET
taxlaw-2828	378	33	other	other	ADJ
taxlaw-2828	378	34	remedy	remedy	NOUN
taxlaw-2828	378	35	reasonably	reasonably	ADV
taxlaw-2828	378	36	available	available	ADJ
taxlaw-2828	378	37	.	.	PUNCT
taxlaw-2828	379	1	98	98	NUM
taxlaw-2828	379	2	justice	justice	PROPN
taxlaw-2828	379	3	ginsburg	ginsburg	PROPN
taxlaw-2828	379	4	aptly	aptly	ADV
taxlaw-2828	379	5	makes	make	VERB
taxlaw-2828	379	6	this	this	DET
taxlaw-2828	379	7	point	point	NOUN
taxlaw-2828	379	8	in	in	ADP
taxlaw-2828	379	9	the	the	DET
taxlaw-2828	379	10	oral	oral	ADJ
taxlaw-2828	379	11	argument	argument	NOUN
taxlaw-2828	379	12	of	of	ADP
taxlaw-2828	379	13	ariz	ariz	PROPN
taxlaw-2828	379	14	.	.	PUNCT
taxlaw-2828	380	1	sch	sch	PROPN
taxlaw-2828	380	2	.	.	PUNCT
taxlaw-2828	381	1	tuition	tuition	PROPN
taxlaw-2828	381	2	org	org	PROPN
taxlaw-2828	381	3	.	.	PUNCT
taxlaw-2828	382	1	v.	v.	ADP
taxlaw-2828	382	2	winn	winn	PROPN
taxlaw-2828	382	3	.	.	PUNCT
taxlaw-2828	383	1	see	see	VERB
taxlaw-2828	383	2	transcript	transcript	NOUN
taxlaw-2828	383	3	of	of	ADP
taxlaw-2828	383	4	oral	oral	ADJ
taxlaw-2828	383	5	argument	argument	NOUN
taxlaw-2828	383	6	at	at	ADP
taxlaw-2828	383	7	8	8	NUM
taxlaw-2828	383	8	,	,	PUNCT
taxlaw-2828	383	9	ariz	ariz	PROPN
taxlaw-2828	383	10	.	.	PUNCT
taxlaw-2828	384	1	sch	sch	PROPN
taxlaw-2828	384	2	.	.	PUNCT
taxlaw-2828	385	1	tuition	tuition	PROPN
taxlaw-2828	385	2	org	org	PROPN
taxlaw-2828	385	3	.	.	PUNCT
taxlaw-2828	386	1	v.	v.	ADP
taxlaw-2828	386	2	winn	winn	PROPN
taxlaw-2828	386	3	,	,	PUNCT
taxlaw-2828	386	4	131	131	NUM
taxlaw-2828	386	5	s.	s.	PROPN
taxlaw-2828	386	6	ct	ct	PROPN
taxlaw-2828	386	7	.	.	PROPN
taxlaw-2828	387	1	1436	1436	NUM
taxlaw-2828	387	2	(	(	PUNCT
taxlaw-2828	387	3	2011	2011	NUM
taxlaw-2828	387	4	)	)	PUNCT
taxlaw-2828	387	5	.	.	PUNCT
taxlaw-2828	388	1	99	99	NUM
taxlaw-2828	388	2	see	see	VERB
taxlaw-2828	388	3	,	,	PUNCT
taxlaw-2828	388	4	e.g.	e.g.	ADV
taxlaw-2828	388	5	,	,	PUNCT
taxlaw-2828	388	6	u.s	u.s	PROPN
taxlaw-2828	388	7	.	.	PROPN
taxlaw-2828	388	8	v.	v.	PROPN
taxlaw-2828	388	9	fruehauf	fruehauf	PROPN
taxlaw-2828	388	10	,	,	PUNCT
taxlaw-2828	388	11	365	365	NUM
taxlaw-2828	388	12	u.s	u.s	PROPN
taxlaw-2828	388	13	.	.	PROPN
taxlaw-2828	388	14	146	146	NUM
taxlaw-2828	388	15	,	,	PUNCT
taxlaw-2828	388	16	157	157	NUM
taxlaw-2828	388	17	(	(	PUNCT
taxlaw-2828	388	18	1961	1961	NUM
taxlaw-2828	388	19	)	)	PUNCT
taxlaw-2828	388	20	(	(	PUNCT
taxlaw-2828	388	21	re	re	VERB
taxlaw-2828	388	22	-	-	VERB
taxlaw-2828	388	23	affirming	affirm	VERB
taxlaw-2828	388	24	the	the	DET
taxlaw-2828	388	25	prohibition	prohibition	NOUN
taxlaw-2828	388	26	against	against	ADP
taxlaw-2828	388	27	advisory	advisory	ADJ
taxlaw-2828	388	28	opinions	opinion	NOUN
taxlaw-2828	388	29	because	because	SCONJ
taxlaw-2828	388	30	they	they	PRON
taxlaw-2828	388	31	fail	fail	VERB
taxlaw-2828	388	32	to	to	PART
taxlaw-2828	388	33	present	present	VERB
taxlaw-2828	388	34	a	a	DET
taxlaw-2828	388	35	“	"	PUNCT
taxlaw-2828	388	36	clash	clash	NOUN
taxlaw-2828	388	37	of	of	ADP
taxlaw-2828	388	38	adversary	adversary	NOUN
taxlaw-2828	388	39	argument	argument	NOUN
taxlaw-2828	388	40	”	"	PUNCT
taxlaw-2828	388	41	)	)	PUNCT
taxlaw-2828	388	42	.	.	PUNCT
taxlaw-2828	389	1	100	100	NUM
taxlaw-2828	389	2	see	see	VERB
taxlaw-2828	389	3	winn	winn	PROPN
taxlaw-2828	389	4	,	,	PUNCT
taxlaw-2828	389	5	131	131	NUM
taxlaw-2828	389	6	s.	s.	PROPN
taxlaw-2828	389	7	ct	ct	PROPN
taxlaw-2828	389	8	.	.	PUNCT
taxlaw-2828	390	1	at	at	ADP
taxlaw-2828	390	2	1455	1455	NUM
taxlaw-2828	390	3	.	.	PUNCT
taxlaw-2828	391	1	101	101	NUM
taxlaw-2828	391	2	courts	court	NOUN
taxlaw-2828	391	3	should	should	AUX
taxlaw-2828	391	4	be	be	AUX
taxlaw-2828	391	5	careful	careful	ADJ
taxlaw-2828	391	6	not	not	PART
taxlaw-2828	391	7	to	to	PART
taxlaw-2828	391	8	dismiss	dismiss	VERB
taxlaw-2828	391	9	establishment	establishment	NOUN
taxlaw-2828	391	10	clause	clause	NOUN
taxlaw-2828	391	11	harms	harm	VERB
taxlaw-2828	391	12	as	as	ADP
taxlaw-2828	391	13	those	those	PRON
taxlaw-2828	391	14	which	which	PRON
taxlaw-2828	391	15	arise	arise	VERB
taxlaw-2828	391	16	from	from	ADP
taxlaw-2828	391	17	the	the	DET
taxlaw-2828	391	18	paranoid	paranoid	ADJ
taxlaw-2828	391	19	delusions	delusion	NOUN
taxlaw-2828	391	20	or	or	CCONJ
taxlaw-2828	391	21	political	political	ADJ
taxlaw-2828	391	22	machinations	machination	NOUN
taxlaw-2828	391	23	of	of	ADP
taxlaw-2828	391	24	religious	religious	ADJ
taxlaw-2828	391	25	zealots	zealot	NOUN
taxlaw-2828	391	26	and	and	CCONJ
taxlaw-2828	391	27	militant	militant	ADJ
taxlaw-2828	391	28	atheists	atheist	NOUN
taxlaw-2828	391	29	.	.	PUNCT
taxlaw-2828	392	1	see	see	VERB
taxlaw-2828	392	2	marshall	marshall	PROPN
taxlaw-2828	392	3	,	,	PUNCT
taxlaw-2828	392	4	et	et	PROPN
taxlaw-2828	392	5	.	.	PUNCT
taxlaw-2828	393	1	al	al	PROPN
taxlaw-2828	393	2	.	.	PROPN
taxlaw-2828	393	3	,	,	PUNCT
taxlaw-2828	393	4	supra	supra	PROPN
taxlaw-2828	393	5	note	note	NOUN
taxlaw-2828	393	6	96	96	NUM
taxlaw-2828	393	7	,	,	PUNCT
taxlaw-2828	393	8	at	at	ADP
taxlaw-2828	393	9	232	232	NUM
taxlaw-2828	393	10	-	-	SYM
taxlaw-2828	393	11	47	47	NUM
taxlaw-2828	393	12	(	(	PUNCT
taxlaw-2828	393	13	explaining	explain	VERB
taxlaw-2828	393	14	how	how	SCONJ
taxlaw-2828	393	15	the	the	DET
taxlaw-2828	393	16	establishment	establishment	NOUN
taxlaw-2828	393	17	clause	clause	NOUN
taxlaw-2828	393	18	was	be	AUX
taxlaw-2828	393	19	designed	design	VERB
taxlaw-2828	393	20	to	to	PART
taxlaw-2828	393	21	protect	protect	VERB
taxlaw-2828	393	22	against	against	ADP
taxlaw-2828	393	23	psychic	psychic	ADJ
taxlaw-2828	393	24	injury	injury	NOUN
taxlaw-2828	393	25	and	and	CCONJ
taxlaw-2828	393	26	elucidating	elucidate	VERB
taxlaw-2828	393	27	the	the	DET
taxlaw-2828	393	28	types	type	NOUN
taxlaw-2828	393	29	of	of	ADP
taxlaw-2828	393	30	cognizable	cognizable	ADJ
taxlaw-2828	393	31	psychic	psychic	ADJ
taxlaw-2828	393	32	injury	injury	NOUN
taxlaw-2828	393	33	,	,	PUNCT
taxlaw-2828	393	34	including	include	VERB
taxlaw-2828	393	35	denominational	denominational	ADJ
taxlaw-2828	393	36	harms	harm	NOUN
taxlaw-2828	393	37	,	,	PUNCT
taxlaw-2828	393	38	“	"	PUNCT
taxlaw-2828	393	39	corruption	corruption	NOUN
taxlaw-2828	393	40	”	"	PUNCT
taxlaw-2828	393	41	harms	harm	NOUN
taxlaw-2828	393	42	,	,	PUNCT
taxlaw-2828	393	43	and	and	CCONJ
taxlaw-2828	393	44	others	other	NOUN
taxlaw-2828	393	45	)	)	PUNCT
taxlaw-2828	393	46	.	.	PUNCT
taxlaw-2828	394	1	102	102	NUM
taxlaw-2828	394	2	flast	flast	NOUN
taxlaw-2828	394	3	v.	v.	PROPN
taxlaw-2828	394	4	cohen	cohen	PROPN
taxlaw-2828	394	5	,	,	PUNCT
taxlaw-2828	394	6	392	392	NUM
taxlaw-2828	394	7	u.s	u.s	PROPN
taxlaw-2828	394	8	.	.	PROPN
taxlaw-2828	394	9	83	83	NUM
taxlaw-2828	394	10	,	,	PUNCT
taxlaw-2828	394	11	102	102	NUM
taxlaw-2828	394	12	(	(	PUNCT
taxlaw-2828	394	13	1968	1968	NUM
taxlaw-2828	394	14	)	)	PUNCT
taxlaw-2828	394	15	.	.	PUNCT
taxlaw-2828	395	1	103	103	NUM
taxlaw-2828	395	2	see	see	NOUN
taxlaw-2828	395	3	,	,	PUNCT
taxlaw-2828	395	4	e.g.	e.g.	ADV
taxlaw-2828	395	5	,	,	PUNCT
taxlaw-2828	395	6	winn	winn	PROPN
taxlaw-2828	395	7	,	,	PUNCT
taxlaw-2828	395	8	131	131	NUM
taxlaw-2828	395	9	s.	s.	PROPN
taxlaw-2828	395	10	ct	ct	PROPN
taxlaw-2828	395	11	.	.	PUNCT
taxlaw-2828	396	1	at	at	ADP
taxlaw-2828	396	2	1455	1455	NUM
taxlaw-2828	396	3	(	(	PUNCT
taxlaw-2828	396	4	holding	hold	VERB
taxlaw-2828	396	5	that	that	SCONJ
taxlaw-2828	396	6	even	even	ADV
taxlaw-2828	396	7	assuming	assume	VERB
taxlaw-2828	396	8	the	the	DET
taxlaw-2828	396	9	taxpayers	taxpayer	NOUN
taxlaw-2828	396	10	were	be	AUX
taxlaw-2828	396	11	sufficiently	sufficiently	ADV
taxlaw-2828	396	12	harmed	harm	VERB
taxlaw-2828	396	13	,	,	PUNCT
taxlaw-2828	396	14	issues	issue	NOUN
taxlaw-2828	396	15	of	of	ADP
taxlaw-2828	396	16	redressability	redressability	NOUN
taxlaw-2828	396	17	and	and	CCONJ
taxlaw-2828	396	18	causation	causation	NOUN
taxlaw-2828	396	19	pre	pre	VERB
taxlaw-2828	396	20	-	-	VERB
taxlaw-2828	396	21	empted	empte	VERB
taxlaw-2828	396	22	the	the	DET
taxlaw-2828	396	23	court	court	NOUN
taxlaw-2828	396	24	from	from	ADP
taxlaw-2828	396	25	finding	find	VERB
taxlaw-2828	396	26	that	that	SCONJ
taxlaw-2828	396	27	the	the	DET
taxlaw-2828	396	28	taxpayers	taxpayer	NOUN
taxlaw-2828	396	29	had	have	AUX
taxlaw-2828	396	30	standing	stand	VERB
taxlaw-2828	396	31	)	)	PUNCT
taxlaw-2828	396	32	.	.	PUNCT
taxlaw-2828	397	1	134	134	NUM
taxlaw-2828	397	2	columbia	columbia	PROPN
taxlaw-2828	397	3	journal	journal	PROPN
taxlaw-2828	397	4	of	of	ADP
taxlaw-2828	397	5	tax	tax	NOUN
taxlaw-2828	397	6	law	law	NOUN
taxlaw-2828	397	7	[	[	X
taxlaw-2828	397	8	vol.6:118	vol.6:118	X
taxlaw-2828	397	9	it	it	PRON
taxlaw-2828	397	10	can	can	AUX
taxlaw-2828	397	11	be	be	AUX
taxlaw-2828	397	12	said	say	VERB
taxlaw-2828	397	13	in	in	ADP
taxlaw-2828	397	14	response	response	NOUN
taxlaw-2828	397	15	to	to	ADP
taxlaw-2828	397	16	this	this	DET
taxlaw-2828	397	17	contention	contention	NOUN
taxlaw-2828	397	18	that	that	SCONJ
taxlaw-2828	397	19	suits	suit	NOUN
taxlaw-2828	397	20	predicated	predicate	VERB
taxlaw-2828	397	21	upon	upon	SCONJ
taxlaw-2828	397	22	taxpayer	taxpayer	NOUN
taxlaw-2828	397	23	standing	standing	NOUN
taxlaw-2828	397	24	are	be	AUX
taxlaw-2828	397	25	really	really	ADV
taxlaw-2828	397	26	just	just	ADV
taxlaw-2828	397	27	advisory	advisory	ADJ
taxlaw-2828	397	28	opinions	opinion	NOUN
taxlaw-2828	397	29	masquerading	masquerade	VERB
taxlaw-2828	397	30	as	as	ADP
taxlaw-2828	397	31	legitimate	legitimate	ADJ
taxlaw-2828	397	32	suits	suit	NOUN
taxlaw-2828	397	33	.	.	PUNCT
taxlaw-2828	398	1	104	104	NUM
taxlaw-2828	398	2	to	to	ADP
taxlaw-2828	398	3	that	that	PRON
taxlaw-2828	398	4	,	,	PUNCT
taxlaw-2828	398	5	there	there	PRON
taxlaw-2828	398	6	are	be	VERB
taxlaw-2828	398	7	two	two	NUM
taxlaw-2828	398	8	retorts	retort	NOUN
taxlaw-2828	398	9	.	.	PUNCT
taxlaw-2828	399	1	first	first	ADV
taxlaw-2828	399	2	,	,	PUNCT
taxlaw-2828	399	3	in	in	ADP
taxlaw-2828	399	4	cases	case	NOUN
taxlaw-2828	399	5	where	where	SCONJ
taxlaw-2828	399	6	the	the	DET
taxlaw-2828	399	7	taxing	tax	VERB
taxlaw-2828	399	8	and	and	CCONJ
taxlaw-2828	399	9	spending	spending	NOUN
taxlaw-2828	399	10	power	power	NOUN
taxlaw-2828	399	11	is	be	AUX
taxlaw-2828	399	12	being	be	AUX
taxlaw-2828	399	13	challenged	challenge	VERB
taxlaw-2828	399	14	by	by	ADP
taxlaw-2828	399	15	a	a	DET
taxlaw-2828	399	16	taxpayer	taxpayer	NOUN
taxlaw-2828	399	17	solely	solely	ADV
taxlaw-2828	399	18	upon	upon	SCONJ
taxlaw-2828	399	19	the	the	DET
taxlaw-2828	399	20	basis	basis	NOUN
taxlaw-2828	399	21	of	of	ADP
taxlaw-2828	399	22	his	his	PRON
taxlaw-2828	399	23	or	or	CCONJ
taxlaw-2828	399	24	her	her	PRON
taxlaw-2828	399	25	taxpayer	taxpayer	NOUN
taxlaw-2828	399	26	status	status	NOUN
taxlaw-2828	399	27	,	,	PUNCT
taxlaw-2828	399	28	there	there	PRON
taxlaw-2828	399	29	is	be	VERB
taxlaw-2828	399	30	a	a	DET
taxlaw-2828	399	31	reasonably	reasonably	ADV
taxlaw-2828	399	32	direct	direct	ADJ
taxlaw-2828	399	33	link	link	NOUN
taxlaw-2828	399	34	between	between	ADP
taxlaw-2828	399	35	the	the	DET
taxlaw-2828	399	36	complained	complain	VERB
taxlaw-2828	399	37	of	of	ADP
taxlaw-2828	399	38	behavior	behavior	NOUN
taxlaw-2828	399	39	(	(	PUNCT
taxlaw-2828	399	40	uses	use	NOUN
taxlaw-2828	399	41	of	of	ADP
taxlaw-2828	399	42	government	government	NOUN
taxlaw-2828	399	43	funds	fund	NOUN
taxlaw-2828	399	44	or	or	CCONJ
taxlaw-2828	399	45	preferences	preference	NOUN
taxlaw-2828	399	46	)	)	PUNCT
taxlaw-2828	399	47	and	and	CCONJ
taxlaw-2828	399	48	the	the	DET
taxlaw-2828	399	49	plaintiff	plaintiff	NOUN
taxlaw-2828	399	50	’s	’s	PART
taxlaw-2828	399	51	taxpayer	taxpayer	NOUN
taxlaw-2828	399	52	status	status	NOUN
taxlaw-2828	399	53	.	.	PUNCT
taxlaw-2828	400	1	whatever	whatever	PRON
taxlaw-2828	400	2	else	else	ADV
taxlaw-2828	400	3	may	may	AUX
taxlaw-2828	400	4	be	be	AUX
taxlaw-2828	400	5	said	say	VERB
taxlaw-2828	400	6	about	about	ADP
taxlaw-2828	400	7	them	they	PRON
taxlaw-2828	400	8	,	,	PUNCT
taxlaw-2828	400	9	these	these	DET
taxlaw-2828	400	10	suits	suit	NOUN
taxlaw-2828	400	11	are	be	AUX
taxlaw-2828	400	12	not	not	PART
taxlaw-2828	400	13	purely	purely	ADV
taxlaw-2828	400	14	advisory	advisory	ADJ
taxlaw-2828	400	15	.	.	PUNCT
taxlaw-2828	401	1	105	105	NUM
taxlaw-2828	401	2	second	second	ADJ
taxlaw-2828	401	3	,	,	PUNCT
taxlaw-2828	401	4	any	any	DET
taxlaw-2828	401	5	impression	impression	NOUN
taxlaw-2828	401	6	that	that	SCONJ
taxlaw-2828	401	7	these	these	DET
taxlaw-2828	401	8	suits	suit	NOUN
taxlaw-2828	401	9	are	be	AUX
taxlaw-2828	401	10	asking	ask	VERB
taxlaw-2828	401	11	for	for	ADP
taxlaw-2828	401	12	decisions	decision	NOUN
taxlaw-2828	401	13	which	which	PRON
taxlaw-2828	401	14	are	be	AUX
taxlaw-2828	401	15	advisory	advisory	ADJ
taxlaw-2828	401	16	,	,	PUNCT
taxlaw-2828	401	17	and	and	CCONJ
taxlaw-2828	401	18	thereby	thereby	ADV
taxlaw-2828	401	19	asking	ask	VERB
taxlaw-2828	401	20	the	the	DET
taxlaw-2828	401	21	judiciary	judiciary	NOUN
taxlaw-2828	401	22	to	to	PART
taxlaw-2828	401	23	unduly	unduly	ADV
taxlaw-2828	401	24	encroach	encroach	VERB
taxlaw-2828	401	25	upon	upon	SCONJ
taxlaw-2828	401	26	the	the	DET
taxlaw-2828	401	27	legitimate	legitimate	ADJ
taxlaw-2828	401	28	domain	domain	NOUN
taxlaw-2828	401	29	of	of	ADP
taxlaw-2828	401	30	the	the	DET
taxlaw-2828	401	31	legislature	legislature	NOUN
taxlaw-2828	401	32	,	,	PUNCT
taxlaw-2828	401	33	is	be	AUX
taxlaw-2828	401	34	a	a	DET
taxlaw-2828	401	35	result	result	NOUN
taxlaw-2828	401	36	of	of	ADP
taxlaw-2828	401	37	the	the	DET
taxlaw-2828	401	38	unique	unique	ADJ
taxlaw-2828	401	39	nature	nature	NOUN
taxlaw-2828	401	40	of	of	ADP
taxlaw-2828	401	41	the	the	DET
taxlaw-2828	401	42	harm	harm	NOUN
taxlaw-2828	401	43	and	and	CCONJ
taxlaw-2828	401	44	not	not	PART
taxlaw-2828	401	45	because	because	SCONJ
taxlaw-2828	401	46	of	of	ADP
taxlaw-2828	401	47	judicial	judicial	ADJ
taxlaw-2828	401	48	overreach	overreach	NOUN
taxlaw-2828	401	49	.	.	PUNCT
taxlaw-2828	402	1	in	in	ADP
taxlaw-2828	402	2	many	many	ADJ
taxlaw-2828	402	3	situations	situation	NOUN
taxlaw-2828	402	4	,	,	PUNCT
taxlaw-2828	402	5	the	the	DET
taxlaw-2828	402	6	legislature	legislature	NOUN
taxlaw-2828	402	7	has	have	AUX
taxlaw-2828	402	8	manipulated	manipulate	VERB
taxlaw-2828	402	9	the	the	DET
taxlaw-2828	402	10	system	system	NOUN
taxlaw-2828	402	11	,	,	PUNCT
taxlaw-2828	402	12	whether	whether	SCONJ
taxlaw-2828	402	13	consciously	consciously	ADV
taxlaw-2828	402	14	or	or	CCONJ
taxlaw-2828	402	15	not	not	PART
taxlaw-2828	402	16	,	,	PUNCT
taxlaw-2828	402	17	to	to	PART
taxlaw-2828	402	18	make	make	VERB
taxlaw-2828	402	19	it	it	PRON
taxlaw-2828	402	20	difficult	difficult	ADJ
taxlaw-2828	402	21	to	to	PART
taxlaw-2828	402	22	identify	identify	VERB
taxlaw-2828	402	23	a	a	DET
taxlaw-2828	402	24	suitable	suitable	ADJ
taxlaw-2828	402	25	plaintiff	plaintiff	NOUN
taxlaw-2828	402	26	.	.	PUNCT
taxlaw-2828	403	1	however	however	ADV
taxlaw-2828	403	2	,	,	PUNCT
taxlaw-2828	403	3	the	the	DET
taxlaw-2828	403	4	essential	essential	ADJ
taxlaw-2828	403	5	character	character	NOUN
taxlaw-2828	403	6	of	of	ADP
taxlaw-2828	403	7	the	the	DET
taxlaw-2828	403	8	violation	violation	NOUN
taxlaw-2828	403	9	has	have	AUX
taxlaw-2828	403	10	not	not	PART
taxlaw-2828	403	11	changed	change	VERB
taxlaw-2828	403	12	,	,	PUNCT
taxlaw-2828	403	13	whether	whether	SCONJ
taxlaw-2828	403	14	it	it	PRON
taxlaw-2828	403	15	is	be	AUX
taxlaw-2828	403	16	classified	classify	VERB
taxlaw-2828	403	17	as	as	ADP
taxlaw-2828	403	18	a	a	DET
taxlaw-2828	403	19	tax	tax	NOUN
taxlaw-2828	403	20	credit	credit	NOUN
taxlaw-2828	403	21	or	or	CCONJ
taxlaw-2828	403	22	tax	tax	NOUN
taxlaw-2828	403	23	expenditure	expenditure	NOUN
taxlaw-2828	403	24	(	(	PUNCT
taxlaw-2828	403	25	or	or	CCONJ
taxlaw-2828	403	26	any	any	DET
taxlaw-2828	403	27	other	other	ADJ
taxlaw-2828	403	28	like	like	ADP
taxlaw-2828	403	29	switch	switch	NOUN
taxlaw-2828	403	30	)	)	PUNCT
taxlaw-2828	403	31	.	.	PUNCT
taxlaw-2828	404	1	there	there	PRON
taxlaw-2828	404	2	is	be	VERB
taxlaw-2828	404	3	no	no	DET
taxlaw-2828	404	4	reason	reason	NOUN
taxlaw-2828	404	5	to	to	PART
taxlaw-2828	404	6	think	think	VERB
taxlaw-2828	404	7	the	the	DET
taxlaw-2828	404	8	types	type	NOUN
taxlaw-2828	404	9	of	of	ADP
taxlaw-2828	404	10	conduct	conduct	NOUN
taxlaw-2828	404	11	taxpayers	taxpayer	NOUN
taxlaw-2828	404	12	have	have	AUX
taxlaw-2828	404	13	heretofore	heretofore	ADV
taxlaw-2828	404	14	challenged	challenge	VERB
taxlaw-2828	404	15	invoke	invoke	VERB
taxlaw-2828	404	16	a	a	DET
taxlaw-2828	404	17	particularly	particularly	ADV
taxlaw-2828	404	18	sensitive	sensitive	ADJ
taxlaw-2828	404	19	domain	domain	NOUN
taxlaw-2828	404	20	that	that	SCONJ
taxlaw-2828	404	21	the	the	DET
taxlaw-2828	404	22	judiciary	judiciary	NOUN
taxlaw-2828	404	23	should	should	AUX
taxlaw-2828	404	24	label	label	VERB
taxlaw-2828	404	25	non	non	ADJ
taxlaw-2828	404	26	-	-	ADJ
taxlaw-2828	404	27	justiciable	justiciable	ADJ
taxlaw-2828	404	28	.	.	PUNCT
taxlaw-2828	405	1	allowing	allow	VERB
taxlaw-2828	405	2	pedestrian	pedestrian	NOUN
taxlaw-2828	405	3	tax	tax	NOUN
taxlaw-2828	405	4	expenditures	expenditure	NOUN
taxlaw-2828	405	5	to	to	PART
taxlaw-2828	405	6	be	be	AUX
taxlaw-2828	405	7	unchallengeable	unchallengeable	ADJ
taxlaw-2828	405	8	is	be	AUX
taxlaw-2828	405	9	to	to	PART
taxlaw-2828	405	10	exalt	exalt	VERB
taxlaw-2828	405	11	form	form	NOUN
taxlaw-2828	405	12	over	over	ADP
taxlaw-2828	405	13	substance	substance	NOUN
taxlaw-2828	405	14	and	and	CCONJ
taxlaw-2828	405	15	to	to	PART
taxlaw-2828	405	16	unduly	unduly	ADV
taxlaw-2828	405	17	shackle	shackle	VERB
taxlaw-2828	405	18	the	the	DET
taxlaw-2828	405	19	judiciary	judiciary	NOUN
taxlaw-2828	405	20	to	to	PART
taxlaw-2828	405	21	rank	rank	VERB
taxlaw-2828	405	22	formalism	formalism	NOUN
taxlaw-2828	405	23	.	.	PUNCT
taxlaw-2828	406	1	b.	b.	PROPN
taxlaw-2828	407	1	non	non	ADJ
taxlaw-2828	407	2	-	-	NOUN
taxlaw-2828	407	3	justiciability	justiciability	NOUN
taxlaw-2828	407	4	rather	rather	ADV
taxlaw-2828	407	5	than	than	ADP
taxlaw-2828	407	6	create	create	VERB
taxlaw-2828	407	7	an	an	DET
taxlaw-2828	407	8	exception	exception	NOUN
taxlaw-2828	407	9	to	to	ADP
taxlaw-2828	407	10	the	the	DET
taxlaw-2828	407	11	standing	standing	NOUN
taxlaw-2828	407	12	doctrine	doctrine	NOUN
taxlaw-2828	407	13	,	,	PUNCT
taxlaw-2828	407	14	some	some	PRON
taxlaw-2828	407	15	would	would	AUX
taxlaw-2828	407	16	simply	simply	ADV
taxlaw-2828	407	17	leave	leave	VERB
taxlaw-2828	407	18	many	many	ADJ
taxlaw-2828	407	19	questions	question	NOUN
taxlaw-2828	407	20	that	that	PRON
taxlaw-2828	407	21	can	can	AUX
taxlaw-2828	407	22	be	be	AUX
taxlaw-2828	407	23	reached	reach	VERB
taxlaw-2828	407	24	only	only	ADV
taxlaw-2828	407	25	by	by	ADP
taxlaw-2828	407	26	allowing	allow	VERB
taxlaw-2828	407	27	taxpayer	taxpayer	NOUN
taxlaw-2828	407	28	standing	standing	NOUN
taxlaw-2828	407	29	(	(	PUNCT
taxlaw-2828	407	30	e.g.	e.g.	ADV
taxlaw-2828	407	31	,	,	PUNCT
taxlaw-2828	407	32	the	the	DET
taxlaw-2828	407	33	tax	tax	NOUN
taxlaw-2828	407	34	credit	credit	NOUN
taxlaw-2828	407	35	in	in	ADP
taxlaw-2828	407	36	winn	winn	PROPN
taxlaw-2828	407	37	)	)	PUNCT
taxlaw-2828	407	38	106	106	NUM
taxlaw-2828	407	39	outside	outside	ADP
taxlaw-2828	407	40	of	of	ADP
taxlaw-2828	407	41	the	the	DET
taxlaw-2828	407	42	reach	reach	NOUN
taxlaw-2828	407	43	of	of	ADP
taxlaw-2828	407	44	the	the	DET
taxlaw-2828	407	45	courts	court	NOUN
taxlaw-2828	407	46	—	—	PUNCT
taxlaw-2828	407	47	which	which	PRON
taxlaw-2828	407	48	is	be	AUX
taxlaw-2828	407	49	to	to	PART
taxlaw-2828	407	50	say	say	VERB
taxlaw-2828	407	51	,	,	PUNCT
taxlaw-2828	407	52	nonjusticiable	nonjusticiable	ADJ
taxlaw-2828	407	53	.	.	PUNCT
taxlaw-2828	408	1	107	107	NUM
taxlaw-2828	408	2	this	this	DET
taxlaw-2828	408	3	argument	argument	NOUN
taxlaw-2828	408	4	invokes	invoke	VERB
taxlaw-2828	408	5	the	the	DET
taxlaw-2828	408	6	strong	strong	ADJ
taxlaw-2828	408	7	form	form	NOUN
taxlaw-2828	408	8	of	of	ADP
taxlaw-2828	408	9	justiciability	justiciability	NOUN
taxlaw-2828	408	10	,	,	PUNCT
taxlaw-2828	408	11	that	that	SCONJ
taxlaw-2828	408	12	the	the	DET
taxlaw-2828	408	13	underlying	underlying	ADJ
taxlaw-2828	408	14	controversy	controversy	NOUN
taxlaw-2828	408	15	is	be	AUX
taxlaw-2828	408	16	simply	simply	ADV
taxlaw-2828	408	17	something	something	PRON
taxlaw-2828	408	18	that	that	PRON
taxlaw-2828	408	19	the	the	DET
taxlaw-2828	408	20	judiciary	judiciary	NOUN
taxlaw-2828	408	21	is	be	AUX
taxlaw-2828	408	22	not	not	PART
taxlaw-2828	408	23	competent	competent	ADJ
taxlaw-2828	408	24	to	to	PART
taxlaw-2828	408	25	rule	rule	VERB
taxlaw-2828	408	26	upon	upon	SCONJ
taxlaw-2828	408	27	,	,	PUNCT
taxlaw-2828	408	28	rather	rather	ADV
taxlaw-2828	408	29	than	than	ADP
taxlaw-2828	408	30	the	the	DET
taxlaw-2828	408	31	weak	weak	ADJ
taxlaw-2828	408	32	form	form	NOUN
taxlaw-2828	408	33	of	of	ADP
taxlaw-2828	408	34	justiciability	justiciability	NOUN
taxlaw-2828	408	35	,	,	PUNCT
taxlaw-2828	408	36	that	that	SCONJ
taxlaw-2828	408	37	the	the	DET
taxlaw-2828	408	38	proper	proper	ADJ
taxlaw-2828	408	39	parties	party	NOUN
taxlaw-2828	408	40	are	be	AUX
taxlaw-2828	408	41	not	not	PART
taxlaw-2828	408	42	before	before	ADP
taxlaw-2828	408	43	the	the	DET
taxlaw-2828	408	44	court	court	NOUN
taxlaw-2828	408	45	or	or	CCONJ
taxlaw-2828	408	46	that	that	SCONJ
taxlaw-2828	408	47	the	the	DET
taxlaw-2828	408	48	issue	issue	NOUN
taxlaw-2828	408	49	is	be	AUX
taxlaw-2828	408	50	unripe	unripe	NOUN
taxlaw-2828	408	51	or	or	CCONJ
taxlaw-2828	408	52	moot	moot	NOUN
taxlaw-2828	408	53	,	,	PUNCT
taxlaw-2828	408	54	but	but	CCONJ
taxlaw-2828	408	55	not	not	PART
taxlaw-2828	408	56	that	that	SCONJ
taxlaw-2828	408	57	the	the	DET
taxlaw-2828	408	58	underlying	underlie	VERB
taxlaw-2828	408	59	issue	issue	NOUN
taxlaw-2828	408	60	is	be	AUX
taxlaw-2828	408	61	non	non	ADJ
taxlaw-2828	408	62	-	-	ADJ
taxlaw-2828	408	63	justiciable	justiciable	ADJ
taxlaw-2828	408	64	.	.	PUNCT
taxlaw-2828	409	1	108	108	NUM
taxlaw-2828	409	2	an	an	DET
taxlaw-2828	409	3	advisory	advisory	ADJ
taxlaw-2828	409	4	opinion	opinion	NOUN
taxlaw-2828	409	5	may	may	AUX
taxlaw-2828	409	6	,	,	PUNCT
taxlaw-2828	409	7	of	of	ADP
taxlaw-2828	409	8	course	course	NOUN
taxlaw-2828	409	9	,	,	PUNCT
taxlaw-2828	409	10	touch	touch	VERB
taxlaw-2828	409	11	upon	upon	SCONJ
taxlaw-2828	409	12	political	political	ADJ
taxlaw-2828	409	13	questions	question	NOUN
taxlaw-2828	409	14	that	that	PRON
taxlaw-2828	409	15	are	be	AUX
taxlaw-2828	409	16	themselves	themselves	PRON
taxlaw-2828	409	17	nonjusticiable	nonjusticiable	ADJ
taxlaw-2828	409	18	,	,	PUNCT
taxlaw-2828	409	19	but	but	CCONJ
taxlaw-2828	409	20	their	their	PRON
taxlaw-2828	409	21	major	major	ADJ
taxlaw-2828	409	22	weakness	weakness	NOUN
taxlaw-2828	409	23	is	be	AUX
taxlaw-2828	409	24	that	that	SCONJ
taxlaw-2828	409	25	they	they	PRON
taxlaw-2828	409	26	are	be	AUX
taxlaw-2828	409	27	non	non	ADJ
taxlaw-2828	409	28	-	-	ADJ
taxlaw-2828	409	29	justiciable	justiciable	ADJ
taxlaw-2828	409	30	in	in	ADP
taxlaw-2828	409	31	the	the	DET
taxlaw-2828	409	32	weak	weak	ADJ
taxlaw-2828	409	33	form	form	NOUN
taxlaw-2828	409	34	because	because	SCONJ
taxlaw-2828	409	35	the	the	DET
taxlaw-2828	409	36	proper	proper	ADJ
taxlaw-2828	409	37	party	party	NOUN
taxlaw-2828	409	38	is	be	AUX
taxlaw-2828	409	39	not	not	PART
taxlaw-2828	409	40	present	present	ADJ
taxlaw-2828	409	41	although	although	SCONJ
taxlaw-2828	409	42	the	the	DET
taxlaw-2828	409	43	underlying	underlie	VERB
taxlaw-2828	409	44	issue	issue	NOUN
taxlaw-2828	409	45	is	be	AUX
taxlaw-2828	409	46	suitable	suitable	ADJ
taxlaw-2828	409	47	for	for	ADP
taxlaw-2828	409	48	adjudication	adjudication	NOUN
taxlaw-2828	409	49	in	in	ADP
taxlaw-2828	409	50	the	the	DET
taxlaw-2828	409	51	courts	court	NOUN
taxlaw-2828	409	52	.	.	PUNCT
taxlaw-2828	410	1	casting	cast	VERB
taxlaw-2828	410	2	taxpayer	taxpayer	NOUN
taxlaw-2828	410	3	standing	standing	NOUN
taxlaw-2828	410	4	cases	case	NOUN
taxlaw-2828	410	5	as	as	ADP
taxlaw-2828	410	6	falling	fall	VERB
taxlaw-2828	410	7	prey	prey	NOUN
taxlaw-2828	410	8	to	to	ADP
taxlaw-2828	410	9	the	the	DET
taxlaw-2828	410	10	same	same	ADJ
taxlaw-2828	410	11	objections	objection	NOUN
taxlaw-2828	410	12	as	as	SCONJ
taxlaw-2828	410	13	advisory	advisory	ADJ
taxlaw-2828	410	14	opinions	opinion	NOUN
taxlaw-2828	410	15	fails	fail	VERB
taxlaw-2828	410	16	to	to	PART
taxlaw-2828	410	17	recognize	recognize	VERB
taxlaw-2828	410	18	that	that	SCONJ
taxlaw-2828	410	19	the	the	DET
taxlaw-2828	410	20	characterization	characterization	NOUN
taxlaw-2828	410	21	has	have	AUX
taxlaw-2828	410	22	transmuted	transmute	VERB
taxlaw-2828	410	23	a	a	DET
taxlaw-2828	410	24	relatively	relatively	ADV
taxlaw-2828	410	25	weak	weak	ADJ
taxlaw-2828	410	26	form	form	NOUN
taxlaw-2828	410	27	of	of	ADP
taxlaw-2828	410	28	non	non	ADJ
taxlaw-2828	410	29	-	-	NOUN
taxlaw-2828	410	30	justiciability	justiciability	NOUN
taxlaw-2828	410	31	(	(	PUNCT
taxlaw-2828	410	32	one	one	NOUN
taxlaw-2828	410	33	that	that	PRON
taxlaw-2828	410	34	is	be	AUX
taxlaw-2828	410	35	concerned	concerned	ADJ
taxlaw-2828	410	36	about	about	ADP
taxlaw-2828	410	37	the	the	DET
taxlaw-2828	410	38	messenger	messenger	NOUN
taxlaw-2828	410	39	)	)	PUNCT
taxlaw-2828	410	40	into	into	ADP
taxlaw-2828	410	41	a	a	DET
taxlaw-2828	410	42	much	much	ADV
taxlaw-2828	410	43	stronger	strong	ADJ
taxlaw-2828	410	44	one	one	NUM
taxlaw-2828	410	45	(	(	PUNCT
taxlaw-2828	410	46	one	one	NOUN
taxlaw-2828	410	47	that	that	PRON
taxlaw-2828	410	48	precludes	preclude	VERB
taxlaw-2828	410	49	any	any	DET
taxlaw-2828	410	50	discussion	discussion	NOUN
taxlaw-2828	410	51	of	of	ADP
taxlaw-2828	410	52	the	the	DET
taxlaw-2828	410	53	message	message	NOUN
taxlaw-2828	410	54	)	)	PUNCT
taxlaw-2828	410	55	.	.	PUNCT
taxlaw-2828	411	1	unlike	unlike	ADP
taxlaw-2828	411	2	the	the	DET
taxlaw-2828	411	3	prohibition	prohibition	NOUN
taxlaw-2828	411	4	on	on	ADP
taxlaw-2828	411	5	advisory	advisory	ADJ
taxlaw-2828	411	6	opinions	opinion	NOUN
taxlaw-2828	411	7	generally	generally	ADV
taxlaw-2828	411	8	,	,	PUNCT
taxlaw-2828	411	9	a	a	DET
taxlaw-2828	411	10	characterization	characterization	NOUN
taxlaw-2828	411	11	of	of	ADP
taxlaw-2828	411	12	taxpayer	taxpayer	NOUN
taxlaw-2828	411	13	standing	stand	VERB
taxlaw-2828	411	14	as	as	ADP
taxlaw-2828	411	15	advisory	advisory	NOUN
taxlaw-2828	411	16	would	would	AUX
taxlaw-2828	411	17	lead	lead	VERB
taxlaw-2828	411	18	to	to	ADP
taxlaw-2828	411	19	the	the	DET
taxlaw-2828	411	20	preclusion	preclusion	NOUN
taxlaw-2828	411	21	of	of	ADP
taxlaw-2828	411	22	litigating	litigate	VERB
taxlaw-2828	411	23	the	the	DET
taxlaw-2828	411	24	underlying	underlie	VERB
taxlaw-2828	411	25	issue	issue	NOUN
taxlaw-2828	411	26	.	.	PUNCT
taxlaw-2828	412	1	this	this	PRON
taxlaw-2828	412	2	is	be	AUX
taxlaw-2828	412	3	not	not	PART
taxlaw-2828	412	4	to	to	PART
taxlaw-2828	412	5	say	say	VERB
taxlaw-2828	412	6	104	104	NUM
taxlaw-2828	412	7	advisory	advisory	ADJ
taxlaw-2828	412	8	opinions	opinion	NOUN
taxlaw-2828	412	9	are	be	AUX
taxlaw-2828	412	10	not	not	PART
taxlaw-2828	412	11	permissible	permissible	ADJ
taxlaw-2828	412	12	as	as	ADP
taxlaw-2828	412	13	a	a	DET
taxlaw-2828	412	14	matter	matter	NOUN
taxlaw-2828	412	15	of	of	ADP
taxlaw-2828	412	16	the	the	DET
taxlaw-2828	412	17	oldest	old	ADJ
taxlaw-2828	412	18	and	and	CCONJ
taxlaw-2828	412	19	highest	high	ADJ
taxlaw-2828	412	20	authority	authority	NOUN
taxlaw-2828	412	21	,	,	PUNCT
taxlaw-2828	412	22	notwithstanding	notwithstanding	ADP
taxlaw-2828	412	23	the	the	DET
taxlaw-2828	412	24	english	english	ADJ
taxlaw-2828	412	25	practice	practice	NOUN
taxlaw-2828	412	26	.	.	PUNCT
taxlaw-2828	413	1	see	see	VERB
taxlaw-2828	413	2	hayburn	hayburn	NOUN
taxlaw-2828	413	3	’s	’s	PART
taxlaw-2828	413	4	case	case	NOUN
taxlaw-2828	413	5	,	,	PUNCT
taxlaw-2828	413	6	2	2	NUM
taxlaw-2828	413	7	u.s	u.s	PROPN
taxlaw-2828	413	8	.	.	PROPN
taxlaw-2828	413	9	408	408	NUM
taxlaw-2828	413	10	,	,	PUNCT
taxlaw-2828	413	11	409	409	NUM
taxlaw-2828	413	12	(	(	PUNCT
taxlaw-2828	413	13	1792	1792	NUM
taxlaw-2828	413	14	)	)	PUNCT
taxlaw-2828	413	15	(	(	PUNCT
taxlaw-2828	413	16	holding	hold	VERB
taxlaw-2828	413	17	that	that	SCONJ
taxlaw-2828	413	18	the	the	DET
taxlaw-2828	413	19	attorney	attorney	NOUN
taxlaw-2828	413	20	general	general	NOUN
taxlaw-2828	413	21	could	could	AUX
taxlaw-2828	413	22	not	not	PART
taxlaw-2828	413	23	solicit	solicit	VERB
taxlaw-2828	413	24	the	the	DET
taxlaw-2828	413	25	supreme	supreme	PROPN
taxlaw-2828	413	26	court	court	PROPN
taxlaw-2828	413	27	,	,	PUNCT
taxlaw-2828	413	28	ex	ex	X
taxlaw-2828	413	29	officio	officio	PROPN
taxlaw-2828	413	30	and	and	CCONJ
taxlaw-2828	413	31	without	without	ADP
taxlaw-2828	413	32	an	an	DET
taxlaw-2828	413	33	application	application	NOUN
taxlaw-2828	413	34	from	from	ADP
taxlaw-2828	413	35	any	any	DET
taxlaw-2828	413	36	particular	particular	ADJ
taxlaw-2828	413	37	person	person	NOUN
taxlaw-2828	413	38	,	,	PUNCT
taxlaw-2828	413	39	for	for	ADP
taxlaw-2828	413	40	a	a	DET
taxlaw-2828	413	41	writ	writ	NOUN
taxlaw-2828	413	42	of	of	ADP
taxlaw-2828	413	43	mandamus	mandamus	NOUN
taxlaw-2828	413	44	to	to	PART
taxlaw-2828	413	45	compel	compel	VERB
taxlaw-2828	413	46	the	the	DET
taxlaw-2828	413	47	execution	execution	NOUN
taxlaw-2828	413	48	of	of	ADP
taxlaw-2828	413	49	an	an	DET
taxlaw-2828	413	50	act	act	NOUN
taxlaw-2828	413	51	of	of	ADP
taxlaw-2828	413	52	congress	congress	PROPN
taxlaw-2828	413	53	)	)	PUNCT
taxlaw-2828	413	54	;	;	PUNCT
taxlaw-2828	413	55	john	john	PROPN
taxlaw-2828	413	56	jay	jay	PROPN
taxlaw-2828	413	57	,	,	PUNCT
taxlaw-2828	413	58	correspondence	correspondence	NOUN
taxlaw-2828	413	59	&	&	CCONJ
taxlaw-2828	413	60	public	public	ADJ
taxlaw-2828	413	61	papers	paper	NOUN
taxlaw-2828	413	62	of	of	ADP
taxlaw-2828	413	63	john	john	PROPN
taxlaw-2828	413	64	jay	jay	PROPN
taxlaw-2828	413	65	,	,	PUNCT
taxlaw-2828	413	66	vol	vol	NOUN
taxlaw-2828	413	67	.	.	PROPN
taxlaw-2828	413	68	3	3	NUM
taxlaw-2828	413	69	,	,	PUNCT
taxlaw-2828	413	70	486	486	NUM
taxlaw-2828	413	71	-	-	SYM
taxlaw-2828	413	72	89	89	NUM
taxlaw-2828	413	73	.	.	PUNCT
taxlaw-2828	414	1	(	(	PUNCT
taxlaw-2828	414	2	henry	henry	PROPN
taxlaw-2828	414	3	p.	p.	PROPN
taxlaw-2828	414	4	johnston	johnston	PROPN
taxlaw-2828	414	5	,	,	PUNCT
taxlaw-2828	414	6	a.m.	a.m.	PROPN
taxlaw-2828	415	1	ed	ed	PROPN
taxlaw-2828	415	2	.	.	PROPN
taxlaw-2828	415	3	,	,	PUNCT
taxlaw-2828	416	1	1st	1st	ADJ
taxlaw-2828	416	2	ed	ed	NOUN
taxlaw-2828	416	3	.	.	PROPN
taxlaw-2828	416	4	,	,	PUNCT
taxlaw-2828	416	5	1891	1891	NUM
taxlaw-2828	416	6	)	)	PUNCT
taxlaw-2828	416	7	.	.	PUNCT
taxlaw-2828	417	1	105	105	NUM
taxlaw-2828	417	2	see	see	VERB
taxlaw-2828	417	3	evan	evan	PROPN
taxlaw-2828	417	4	tsen	tsen	PROPN
taxlaw-2828	417	5	lee	lee	PROPN
taxlaw-2828	417	6	,	,	PUNCT
taxlaw-2828	417	7	deconstitutionalizing	deconstitutionalize	VERB
taxlaw-2828	417	8	justiciability	justiciability	NOUN
taxlaw-2828	417	9	:	:	PUNCT
taxlaw-2828	417	10	the	the	DET
taxlaw-2828	417	11	example	example	NOUN
taxlaw-2828	417	12	of	of	ADP
taxlaw-2828	417	13	mootness	mootness	NOUN
taxlaw-2828	417	14	,	,	PUNCT
taxlaw-2828	417	15	105	105	NUM
taxlaw-2828	417	16	harv	harv	NOUN
taxlaw-2828	417	17	.	.	PUNCT
taxlaw-2828	418	1	l.	l.	PROPN
taxlaw-2828	418	2	rev	rev	PROPN
taxlaw-2828	418	3	.	.	PROPN
taxlaw-2828	418	4	603	603	NUM
taxlaw-2828	418	5	,	,	PUNCT
taxlaw-2828	418	6	644	644	NUM
taxlaw-2828	418	7	(	(	PUNCT
taxlaw-2828	418	8	1992	1992	NUM
taxlaw-2828	418	9	)	)	PUNCT
taxlaw-2828	418	10	(	(	PUNCT
taxlaw-2828	418	11	arguing	argue	VERB
taxlaw-2828	418	12	that	that	SCONJ
taxlaw-2828	418	13	the	the	DET
taxlaw-2828	418	14	term	term	NOUN
taxlaw-2828	418	15	“	"	PUNCT
taxlaw-2828	418	16	advisory	advisory	ADJ
taxlaw-2828	418	17	opinion	opinion	NOUN
taxlaw-2828	418	18	”	"	PUNCT
taxlaw-2828	418	19	has	have	AUX
taxlaw-2828	418	20	been	be	AUX
taxlaw-2828	418	21	used	use	VERB
taxlaw-2828	418	22	widely	widely	ADV
taxlaw-2828	418	23	and	and	CCONJ
taxlaw-2828	418	24	confusingly	confusingly	ADV
taxlaw-2828	418	25	to	to	PART
taxlaw-2828	418	26	discuss	discuss	VERB
taxlaw-2828	418	27	both	both	PRON
taxlaw-2828	418	28	a	a	DET
taxlaw-2828	418	29	constitutional	constitutional	ADJ
taxlaw-2828	418	30	bar	bar	NOUN
taxlaw-2828	418	31	and	and	CCONJ
taxlaw-2828	418	32	a	a	DET
taxlaw-2828	418	33	pragmatic	pragmatic	ADJ
taxlaw-2828	418	34	bar	bar	NOUN
taxlaw-2828	418	35	,	,	PUNCT
taxlaw-2828	418	36	but	but	CCONJ
taxlaw-2828	418	37	that	that	SCONJ
taxlaw-2828	418	38	the	the	DET
taxlaw-2828	418	39	only	only	ADJ
taxlaw-2828	418	40	constitutional	constitutional	ADJ
taxlaw-2828	418	41	bar	bar	NOUN
taxlaw-2828	418	42	to	to	ADP
taxlaw-2828	418	43	advisory	advisory	ADJ
taxlaw-2828	418	44	opinions	opinion	NOUN
taxlaw-2828	418	45	comes	come	VERB
taxlaw-2828	418	46	in	in	ADP
taxlaw-2828	418	47	the	the	DET
taxlaw-2828	418	48	case	case	NOUN
taxlaw-2828	418	49	of	of	ADP
taxlaw-2828	418	50	pre	pre	NOUN
taxlaw-2828	418	51	-	-	NOUN
taxlaw-2828	418	52	enactment	enactment	ADJ
taxlaw-2828	418	53	/	/	SYM
taxlaw-2828	418	54	pre	pre	ADJ
taxlaw-2828	418	55	-	-	ADJ
taxlaw-2828	418	56	action	action	ADJ
taxlaw-2828	418	57	review	review	NOUN
taxlaw-2828	418	58	or	or	CCONJ
taxlaw-2828	418	59	a	a	DET
taxlaw-2828	418	60	political	political	ADJ
taxlaw-2828	418	61	question	question	NOUN
taxlaw-2828	418	62	and	and	CCONJ
taxlaw-2828	418	63	that	that	SCONJ
taxlaw-2828	418	64	decisions	decision	NOUN
taxlaw-2828	418	65	in	in	ADP
taxlaw-2828	418	66	cases	case	NOUN
taxlaw-2828	418	67	of	of	ADP
taxlaw-2828	418	68	mootness	mootness	NOUN
taxlaw-2828	418	69	,	,	PUNCT
taxlaw-2828	418	70	un	un	NOUN
taxlaw-2828	418	71	-	-	NOUN
taxlaw-2828	418	72	ripeness	ripeness	NOUN
taxlaw-2828	418	73	,	,	PUNCT
taxlaw-2828	418	74	and	and	CCONJ
taxlaw-2828	418	75	lack	lack	NOUN
taxlaw-2828	418	76	of	of	ADP
taxlaw-2828	418	77	standing	standing	NOUN
taxlaw-2828	418	78	are	be	AUX
taxlaw-2828	418	79	not	not	PART
taxlaw-2828	418	80	constitutionally	constitutionally	ADV
taxlaw-2828	418	81	barred	bar	VERB
taxlaw-2828	418	82	)	)	PUNCT
taxlaw-2828	418	83	.	.	PUNCT
taxlaw-2828	419	1	106	106	NUM
taxlaw-2828	419	2	winn	winn	PROPN
taxlaw-2828	419	3	,	,	PUNCT
taxlaw-2828	419	4	131	131	NUM
taxlaw-2828	419	5	s.	s.	PROPN
taxlaw-2828	419	6	ct	ct	PROPN
taxlaw-2828	419	7	.	.	PUNCT
taxlaw-2828	420	1	at	at	ADP
taxlaw-2828	420	2	1436	1436	NUM
taxlaw-2828	420	3	.	.	PUNCT
taxlaw-2828	421	1	107	107	NUM
taxlaw-2828	421	2	hein	hein	NOUN
taxlaw-2828	421	3	v.	v.	ADP
taxlaw-2828	421	4	freedom	freedom	NOUN
taxlaw-2828	421	5	from	from	ADP
taxlaw-2828	421	6	religion	religion	NOUN
taxlaw-2828	421	7	found	find	VERB
taxlaw-2828	421	8	.	.	PUNCT
taxlaw-2828	422	1	,	,	PUNCT
taxlaw-2828	422	2	551	551	NUM
taxlaw-2828	422	3	u.s	u.s	PROPN
taxlaw-2828	422	4	.	.	PROPN
taxlaw-2828	422	5	587	587	NUM
taxlaw-2828	422	6	,	,	PUNCT
taxlaw-2828	422	7	618	618	NUM
taxlaw-2828	422	8	(	(	PUNCT
taxlaw-2828	422	9	2007	2007	NUM
taxlaw-2828	422	10	)	)	PUNCT
taxlaw-2828	422	11	.	.	PUNCT
taxlaw-2828	423	1	108	108	NUM
taxlaw-2828	423	2	see	see	VERB
taxlaw-2828	423	3	jonathan	jonathan	PROPN
taxlaw-2828	423	4	r.	r.	PROPN
taxlaw-2828	423	5	siegel	siegel	PROPN
taxlaw-2828	423	6	,	,	PUNCT
taxlaw-2828	423	7	a	a	DET
taxlaw-2828	423	8	theory	theory	NOUN
taxlaw-2828	423	9	of	of	ADP
taxlaw-2828	423	10	justiciability	justiciability	NOUN
taxlaw-2828	423	11	,	,	PUNCT
taxlaw-2828	423	12	86	86	NUM
taxlaw-2828	423	13	tex	tex	PROPN
taxlaw-2828	423	14	.	.	PROPN
taxlaw-2828	423	15	l.	l.	PROPN
taxlaw-2828	423	16	rev	rev	PROPN
taxlaw-2828	423	17	.	.	PROPN
taxlaw-2828	423	18	73	73	NUM
taxlaw-2828	423	19	,	,	PUNCT
taxlaw-2828	423	20	129	129	NUM
taxlaw-2828	423	21	-	-	SYM
taxlaw-2828	423	22	138	138	NUM
taxlaw-2828	423	23	(	(	PUNCT
taxlaw-2828	423	24	2007	2007	NUM
taxlaw-2828	423	25	)	)	PUNCT
taxlaw-2828	423	26	(	(	PUNCT
taxlaw-2828	423	27	arguing	argue	VERB
taxlaw-2828	423	28	that	that	SCONJ
taxlaw-2828	423	29	mootness	mootness	NOUN
taxlaw-2828	423	30	,	,	PUNCT
taxlaw-2828	423	31	ripeness	ripeness	NOUN
taxlaw-2828	423	32	,	,	PUNCT
taxlaw-2828	423	33	advisory	advisory	ADJ
taxlaw-2828	423	34	opinions	opinion	NOUN
taxlaw-2828	423	35	,	,	PUNCT
taxlaw-2828	423	36	and	and	CCONJ
taxlaw-2828	423	37	standing	standing	NOUN
taxlaw-2828	423	38	are	be	AUX
taxlaw-2828	423	39	non	non	ADJ
taxlaw-2828	423	40	-	-	ADJ
taxlaw-2828	423	41	justiciable	justiciable	ADJ
taxlaw-2828	423	42	in	in	ADP
taxlaw-2828	423	43	a	a	DET
taxlaw-2828	423	44	weaker	weak	ADJ
taxlaw-2828	423	45	way	way	NOUN
taxlaw-2828	423	46	than	than	ADP
taxlaw-2828	423	47	the	the	DET
taxlaw-2828	423	48	political	political	ADJ
taxlaw-2828	423	49	question	question	NOUN
taxlaw-2828	423	50	doctrine	doctrine	NOUN
taxlaw-2828	423	51	in	in	ADP
taxlaw-2828	423	52	a	a	DET
taxlaw-2828	423	53	purpose	purpose	NOUN
taxlaw-2828	423	54	-	-	PUNCT
taxlaw-2828	423	55	based	base	VERB
taxlaw-2828	423	56	approach	approach	NOUN
taxlaw-2828	423	57	to	to	ADP
taxlaw-2828	423	58	justiciability	justiciability	NOUN
taxlaw-2828	423	59	)	)	PUNCT
taxlaw-2828	423	60	.	.	PUNCT
taxlaw-2828	424	1	2014	2014	NUM
taxlaw-2828	424	2	]	]	PUNCT
taxlaw-2828	424	3	a	a	DET
taxlaw-2828	424	4	new	new	ADJ
taxlaw-2828	424	5	theory	theory	NOUN
taxlaw-2828	424	6	of	of	ADP
taxlaw-2828	424	7	taxpayer	taxpayer	NOUN
taxlaw-2828	424	8	standing	stand	VERB
taxlaw-2828	424	9	135	135	NUM
taxlaw-2828	424	10	that	that	SCONJ
taxlaw-2828	424	11	there	there	PRON
taxlaw-2828	424	12	would	would	AUX
taxlaw-2828	424	13	be	be	AUX
taxlaw-2828	424	14	no	no	DET
taxlaw-2828	424	15	remedy	remedy	NOUN
taxlaw-2828	424	16	for	for	ADP
taxlaw-2828	424	17	the	the	DET
taxlaw-2828	424	18	grievances	grievance	NOUN
taxlaw-2828	424	19	taxpayers	taxpayer	NOUN
taxlaw-2828	424	20	assert	assert	VERB
taxlaw-2828	424	21	in	in	ADP
taxlaw-2828	424	22	these	these	DET
taxlaw-2828	424	23	cases	case	NOUN
taxlaw-2828	424	24	;	;	PUNCT
taxlaw-2828	424	25	the	the	DET
taxlaw-2828	424	26	remedy	remedy	NOUN
taxlaw-2828	424	27	would	would	AUX
taxlaw-2828	424	28	just	just	ADV
taxlaw-2828	424	29	have	have	VERB
taxlaw-2828	424	30	to	to	PART
taxlaw-2828	424	31	be	be	AUX
taxlaw-2828	424	32	political	political	ADJ
taxlaw-2828	424	33	in	in	ADP
taxlaw-2828	424	34	some	some	DET
taxlaw-2828	424	35	fashion	fashion	NOUN
taxlaw-2828	424	36	.	.	PUNCT
taxlaw-2828	425	1	109	109	NUM
taxlaw-2828	425	2	there	there	PRON
taxlaw-2828	425	3	is	be	VERB
taxlaw-2828	425	4	good	good	ADJ
taxlaw-2828	425	5	reason	reason	NOUN
taxlaw-2828	425	6	to	to	PART
taxlaw-2828	425	7	think	think	VERB
taxlaw-2828	425	8	that	that	SCONJ
taxlaw-2828	425	9	not	not	PART
taxlaw-2828	425	10	all	all	DET
taxlaw-2828	425	11	constitutional	constitutional	ADJ
taxlaw-2828	425	12	questions	question	NOUN
taxlaw-2828	425	13	are	be	AUX
taxlaw-2828	425	14	justiciable	justiciable	ADJ
taxlaw-2828	425	15	.	.	PUNCT
taxlaw-2828	426	1	the	the	DET
taxlaw-2828	426	2	issue	issue	NOUN
taxlaw-2828	426	3	must	must	AUX
taxlaw-2828	426	4	be	be	AUX
taxlaw-2828	426	5	ripe	ripe	ADJ
taxlaw-2828	426	6	and	and	CCONJ
taxlaw-2828	426	7	not	not	PART
taxlaw-2828	426	8	moot	moot	ADJ
taxlaw-2828	426	9	,	,	PUNCT
taxlaw-2828	426	10	the	the	DET
taxlaw-2828	426	11	parties	party	NOUN
taxlaw-2828	426	12	truly	truly	ADV
taxlaw-2828	426	13	adverse	adverse	ADJ
taxlaw-2828	426	14	,	,	PUNCT
taxlaw-2828	426	15	and	and	CCONJ
taxlaw-2828	426	16	the	the	DET
taxlaw-2828	426	17	issue	issue	NOUN
taxlaw-2828	426	18	not	not	PART
taxlaw-2828	426	19	solely	solely	ADV
taxlaw-2828	426	20	hypothetical	hypothetical	ADJ
taxlaw-2828	426	21	(	(	PUNCT
taxlaw-2828	426	22	which	which	PRON
taxlaw-2828	426	23	is	be	AUX
taxlaw-2828	426	24	to	to	PART
taxlaw-2828	426	25	say	say	VERB
taxlaw-2828	426	26	,	,	PUNCT
taxlaw-2828	426	27	not	not	PART
taxlaw-2828	426	28	advisory	advisory	ADJ
taxlaw-2828	426	29	)	)	PUNCT
taxlaw-2828	426	30	.	.	PUNCT
taxlaw-2828	427	1	110	110	NUM
taxlaw-2828	427	2	outside	outside	ADP
taxlaw-2828	427	3	of	of	ADP
taxlaw-2828	427	4	these	these	PRON
taxlaw-2828	427	5	,	,	PUNCT
taxlaw-2828	427	6	there	there	PRON
taxlaw-2828	427	7	are	be	VERB
taxlaw-2828	427	8	good	good	ADJ
taxlaw-2828	427	9	reasons	reason	NOUN
taxlaw-2828	427	10	for	for	ADP
taxlaw-2828	427	11	invoking	invoke	VERB
taxlaw-2828	427	12	the	the	DET
taxlaw-2828	427	13	strong	strong	ADJ
taxlaw-2828	427	14	form	form	NOUN
taxlaw-2828	427	15	of	of	ADP
taxlaw-2828	427	16	non	non	ADJ
taxlaw-2828	427	17	-	-	NOUN
taxlaw-2828	427	18	justiciability	justiciability	NOUN
taxlaw-2828	427	19	.	.	PUNCT
taxlaw-2828	428	1	in	in	ADP
taxlaw-2828	428	2	the	the	DET
taxlaw-2828	428	3	supreme	supreme	PROPN
taxlaw-2828	428	4	court	court	PROPN
taxlaw-2828	428	5	’s	’s	PART
taxlaw-2828	428	6	political	political	ADJ
taxlaw-2828	428	7	question	question	NOUN
taxlaw-2828	428	8	jurisprudence	jurisprudence	NOUN
taxlaw-2828	428	9	,	,	PUNCT
taxlaw-2828	428	10	it	it	PRON
taxlaw-2828	428	11	has	have	AUX
taxlaw-2828	428	12	identified	identify	VERB
taxlaw-2828	428	13	six	six	NUM
taxlaw-2828	428	14	factors	factor	NOUN
taxlaw-2828	428	15	for	for	ADP
taxlaw-2828	428	16	determining	determine	VERB
taxlaw-2828	428	17	whether	whether	SCONJ
taxlaw-2828	428	18	an	an	DET
taxlaw-2828	428	19	issue	issue	NOUN
taxlaw-2828	428	20	should	should	AUX
taxlaw-2828	428	21	not	not	PART
taxlaw-2828	428	22	be	be	AUX
taxlaw-2828	428	23	decided	decide	VERB
taxlaw-2828	428	24	upon	upon	SCONJ
taxlaw-2828	428	25	in	in	ADP
taxlaw-2828	428	26	the	the	DET
taxlaw-2828	428	27	courts	court	NOUN
taxlaw-2828	428	28	:	:	PUNCT
taxlaw-2828	428	29	(	(	PUNCT
taxlaw-2828	428	30	1	1	X
taxlaw-2828	428	31	)	)	PUNCT
taxlaw-2828	428	32	“	"	PUNCT
taxlaw-2828	428	33	a	a	DET
taxlaw-2828	428	34	textually	textually	ADV
taxlaw-2828	428	35	demonstrable	demonstrable	ADJ
taxlaw-2828	428	36	constitutional	constitutional	ADJ
taxlaw-2828	428	37	commitment	commitment	NOUN
taxlaw-2828	428	38	of	of	ADP
taxlaw-2828	428	39	the	the	DET
taxlaw-2828	428	40	issue	issue	NOUN
taxlaw-2828	428	41	to	to	ADP
taxlaw-2828	428	42	a	a	DET
taxlaw-2828	428	43	coordinate	coordinate	ADJ
taxlaw-2828	428	44	political	political	ADJ
taxlaw-2828	428	45	department	department	NOUN
taxlaw-2828	428	46	”	"	PUNCT
taxlaw-2828	428	47	;	;	PUNCT
taxlaw-2828	428	48	(	(	PUNCT
taxlaw-2828	428	49	2	2	X
taxlaw-2828	428	50	)	)	PUNCT
taxlaw-2828	428	51	“	"	PUNCT
taxlaw-2828	428	52	a	a	DET
taxlaw-2828	428	53	lack	lack	NOUN
taxlaw-2828	428	54	of	of	ADP
taxlaw-2828	428	55	judicially	judicially	ADV
taxlaw-2828	428	56	discoverable	discoverable	ADJ
taxlaw-2828	428	57	and	and	CCONJ
taxlaw-2828	428	58	manageable	manageable	ADJ
taxlaw-2828	428	59	standards	standard	NOUN
taxlaw-2828	428	60	for	for	ADP
taxlaw-2828	428	61	resolving	resolve	VERB
taxlaw-2828	428	62	it	it	PRON
taxlaw-2828	428	63	”	"	PUNCT
taxlaw-2828	428	64	;	;	PUNCT
taxlaw-2828	428	65	(	(	PUNCT
taxlaw-2828	428	66	3	3	X
taxlaw-2828	428	67	)	)	PUNCT
taxlaw-2828	428	68	“	"	PUNCT
taxlaw-2828	428	69	the	the	DET
taxlaw-2828	428	70	impossibility	impossibility	NOUN
taxlaw-2828	428	71	of	of	ADP
taxlaw-2828	428	72	deciding	decide	VERB
taxlaw-2828	428	73	without	without	ADP
taxlaw-2828	428	74	an	an	DET
taxlaw-2828	428	75	initial	initial	ADJ
taxlaw-2828	428	76	policy	policy	NOUN
taxlaw-2828	428	77	determination	determination	NOUN
taxlaw-2828	428	78	of	of	ADP
taxlaw-2828	428	79	a	a	DET
taxlaw-2828	428	80	kind	kind	NOUN
taxlaw-2828	428	81	clearly	clearly	ADV
taxlaw-2828	428	82	for	for	ADP
taxlaw-2828	428	83	nonjudicial	nonjudicial	ADJ
taxlaw-2828	428	84	discretion	discretion	NOUN
taxlaw-2828	428	85	”	"	PUNCT
taxlaw-2828	428	86	;	;	PUNCT
taxlaw-2828	428	87	(	(	PUNCT
taxlaw-2828	428	88	4	4	X
taxlaw-2828	428	89	)	)	PUNCT
taxlaw-2828	428	90	“	"	PUNCT
taxlaw-2828	428	91	the	the	DET
taxlaw-2828	428	92	impossibility	impossibility	NOUN
taxlaw-2828	428	93	of	of	ADP
taxlaw-2828	428	94	a	a	DET
taxlaw-2828	428	95	court	court	NOUN
taxlaw-2828	428	96	’s	’s	PART
taxlaw-2828	428	97	undertaking	undertake	VERB
taxlaw-2828	428	98	independent	independent	ADJ
taxlaw-2828	428	99	resolution	resolution	NOUN
taxlaw-2828	428	100	without	without	ADP
taxlaw-2828	428	101	expressing	express	VERB
taxlaw-2828	428	102	lack	lack	NOUN
taxlaw-2828	428	103	of	of	ADP
taxlaw-2828	428	104	the	the	DET
taxlaw-2828	428	105	respect	respect	NOUN
taxlaw-2828	428	106	due	due	ADJ
taxlaw-2828	428	107	coordinate	coordinate	NOUN
taxlaw-2828	428	108	branches	branch	NOUN
taxlaw-2828	428	109	of	of	ADP
taxlaw-2828	428	110	government	government	NOUN
taxlaw-2828	428	111	”	"	PUNCT
taxlaw-2828	428	112	;	;	PUNCT
taxlaw-2828	428	113	(	(	PUNCT
taxlaw-2828	428	114	5	5	X
taxlaw-2828	428	115	)	)	PUNCT
taxlaw-2828	428	116	“	"	PUNCT
taxlaw-2828	428	117	an	an	DET
taxlaw-2828	428	118	unusual	unusual	ADJ
taxlaw-2828	428	119	need	need	NOUN
taxlaw-2828	428	120	for	for	ADP
taxlaw-2828	428	121	unquestioning	unquestioning	ADJ
taxlaw-2828	428	122	adherence	adherence	NOUN
taxlaw-2828	428	123	to	to	ADP
taxlaw-2828	428	124	a	a	DET
taxlaw-2828	428	125	political	political	ADJ
taxlaw-2828	428	126	decision	decision	NOUN
taxlaw-2828	428	127	already	already	ADV
taxlaw-2828	428	128	made	make	VERB
taxlaw-2828	428	129	”	"	PUNCT
taxlaw-2828	428	130	;	;	PUNCT
taxlaw-2828	428	131	or	or	CCONJ
taxlaw-2828	428	132	(	(	PUNCT
taxlaw-2828	428	133	6	6	NUM
taxlaw-2828	428	134	)	)	PUNCT
taxlaw-2828	428	135	“	"	PUNCT
taxlaw-2828	428	136	the	the	DET
taxlaw-2828	428	137	potentiality	potentiality	NOUN
taxlaw-2828	428	138	of	of	ADP
taxlaw-2828	428	139	embarrassment	embarrassment	NOUN
taxlaw-2828	428	140	from	from	ADP
taxlaw-2828	428	141	multifarious	multifarious	ADJ
taxlaw-2828	428	142	pronouncements	pronouncement	NOUN
taxlaw-2828	428	143	by	by	ADP
taxlaw-2828	428	144	various	various	ADJ
taxlaw-2828	428	145	departments	department	NOUN
taxlaw-2828	428	146	on	on	ADP
taxlaw-2828	428	147	one	one	NUM
taxlaw-2828	428	148	question	question	NOUN
taxlaw-2828	428	149	.	.	PUNCT
taxlaw-2828	428	150	”	"	PUNCT
taxlaw-2828	429	1	111	111	NUM
taxlaw-2828	429	2	the	the	DET
taxlaw-2828	429	3	following	following	NOUN
taxlaw-2828	429	4	have	have	AUX
taxlaw-2828	429	5	been	be	AUX
taxlaw-2828	429	6	found	find	VERB
taxlaw-2828	429	7	to	to	PART
taxlaw-2828	429	8	be	be	AUX
taxlaw-2828	429	9	political	political	ADJ
taxlaw-2828	429	10	questions	question	NOUN
taxlaw-2828	429	11	not	not	PART
taxlaw-2828	429	12	apt	apt	ADJ
taxlaw-2828	429	13	to	to	PART
taxlaw-2828	429	14	adjudication	adjudication	NOUN
taxlaw-2828	429	15	in	in	ADP
taxlaw-2828	429	16	the	the	DET
taxlaw-2828	429	17	courts	court	NOUN
taxlaw-2828	429	18	:	:	PUNCT
taxlaw-2828	429	19	what	what	PRON
taxlaw-2828	429	20	constitutes	constitute	VERB
taxlaw-2828	429	21	a	a	DET
taxlaw-2828	429	22	republican	republican	ADJ
taxlaw-2828	429	23	form	form	NOUN
taxlaw-2828	429	24	of	of	ADP
taxlaw-2828	429	25	government	government	NOUN
taxlaw-2828	429	26	under	under	ADP
taxlaw-2828	429	27	the	the	DET
taxlaw-2828	429	28	guarantee	guarantee	NOUN
taxlaw-2828	429	29	clause	clause	NOUN
taxlaw-2828	429	30	,	,	PUNCT
taxlaw-2828	429	31	112	112	NUM
taxlaw-2828	429	32	what	what	PRON
taxlaw-2828	429	33	constitutes	constitute	VERB
taxlaw-2828	429	34	an	an	DET
taxlaw-2828	429	35	indian	indian	ADJ
taxlaw-2828	429	36	tribe	tribe	NOUN
taxlaw-2828	429	37	,	,	PUNCT
taxlaw-2828	429	38	113	113	NUM
taxlaw-2828	429	39	the	the	DET
taxlaw-2828	429	40	mode	mode	NOUN
taxlaw-2828	429	41	of	of	ADP
taxlaw-2828	429	42	amending	amend	VERB
taxlaw-2828	429	43	the	the	DET
taxlaw-2828	429	44	federal	federal	ADJ
taxlaw-2828	429	45	constitution	constitution	NOUN
taxlaw-2828	429	46	,	,	PUNCT
taxlaw-2828	429	47	114	114	NUM
taxlaw-2828	429	48	and	and	CCONJ
taxlaw-2828	429	49	the	the	DET
taxlaw-2828	429	50	nature	nature	NOUN
taxlaw-2828	429	51	of	of	ADP
taxlaw-2828	429	52	impeachments	impeachment	NOUN
taxlaw-2828	429	53	.	.	PUNCT
taxlaw-2828	430	1	115	115	NUM
taxlaw-2828	430	2	as	as	SCONJ
taxlaw-2828	430	3	they	they	PRON
taxlaw-2828	430	4	relate	relate	VERB
taxlaw-2828	430	5	to	to	ADP
taxlaw-2828	430	6	taxpayer	taxpayer	NOUN
taxlaw-2828	430	7	standing	standing	NOUN
taxlaw-2828	430	8	,	,	PUNCT
taxlaw-2828	430	9	none	none	NOUN
taxlaw-2828	430	10	of	of	ADP
taxlaw-2828	430	11	these	these	DET
taxlaw-2828	430	12	six	six	NUM
taxlaw-2828	430	13	factors	factor	NOUN
taxlaw-2828	430	14	weigh	weigh	VERB
taxlaw-2828	430	15	towards	towards	ADP
taxlaw-2828	430	16	invoking	invoke	VERB
taxlaw-2828	430	17	a	a	DET
taxlaw-2828	430	18	strong	strong	ADJ
taxlaw-2828	430	19	form	form	NOUN
taxlaw-2828	430	20	of	of	ADP
taxlaw-2828	430	21	non	non	ADJ
taxlaw-2828	430	22	-	-	NOUN
taxlaw-2828	430	23	justiciability	justiciability	NOUN
taxlaw-2828	430	24	with	with	ADP
taxlaw-2828	430	25	respect	respect	NOUN
taxlaw-2828	430	26	to	to	ADP
taxlaw-2828	430	27	those	those	DET
taxlaw-2828	430	28	underlying	underlying	ADJ
taxlaw-2828	430	29	issues	issue	NOUN
taxlaw-2828	430	30	that	that	PRON
taxlaw-2828	430	31	can	can	AUX
taxlaw-2828	430	32	only	only	ADV
taxlaw-2828	430	33	be	be	AUX
taxlaw-2828	430	34	reached	reach	VERB
taxlaw-2828	430	35	through	through	ADP
taxlaw-2828	430	36	taxpayer	taxpayer	NOUN
taxlaw-2828	430	37	standing	standing	NOUN
taxlaw-2828	430	38	suits	suit	NOUN
taxlaw-2828	430	39	.	.	PUNCT
taxlaw-2828	431	1	as	as	ADP
taxlaw-2828	431	2	a	a	DET
taxlaw-2828	431	3	threshold	threshold	NOUN
taxlaw-2828	431	4	matter	matter	NOUN
taxlaw-2828	431	5	,	,	PUNCT
taxlaw-2828	431	6	the	the	DET
taxlaw-2828	431	7	second	second	ADJ
taxlaw-2828	431	8	factor	factor	NOUN
taxlaw-2828	431	9	,	,	PUNCT
taxlaw-2828	431	10	a	a	DET
taxlaw-2828	431	11	lack	lack	NOUN
taxlaw-2828	431	12	of	of	ADP
taxlaw-2828	431	13	judicially	judicially	ADV
taxlaw-2828	431	14	discoverable	discoverable	ADJ
taxlaw-2828	431	15	and	and	CCONJ
taxlaw-2828	431	16	manageable	manageable	ADJ
taxlaw-2828	431	17	standards	standard	NOUN
taxlaw-2828	431	18	,	,	PUNCT
taxlaw-2828	431	19	is	be	AUX
taxlaw-2828	431	20	merely	merely	ADV
taxlaw-2828	431	21	judicial	judicial	ADJ
taxlaw-2828	431	22	lipservice	lipservice	NOUN
taxlaw-2828	431	23	to	to	ADP
taxlaw-2828	431	24	the	the	DET
taxlaw-2828	431	25	idea	idea	NOUN
taxlaw-2828	431	26	of	of	ADP
taxlaw-2828	431	27	a	a	DET
taxlaw-2828	431	28	restrained	restrained	ADJ
taxlaw-2828	431	29	judiciary	judiciary	NOUN
taxlaw-2828	431	30	and	and	CCONJ
taxlaw-2828	431	31	has	have	VERB
taxlaw-2828	431	32	no	no	DET
taxlaw-2828	431	33	real	real	ADJ
taxlaw-2828	431	34	meaning	meaning	NOUN
taxlaw-2828	431	35	.	.	PUNCT
taxlaw-2828	432	1	as	as	SCONJ
taxlaw-2828	432	2	the	the	DET
taxlaw-2828	432	3	court	court	NOUN
taxlaw-2828	432	4	has	have	AUX
taxlaw-2828	432	5	succeeded	succeed	VERB
taxlaw-2828	432	6	in	in	ADP
taxlaw-2828	432	7	giving	give	VERB
taxlaw-2828	432	8	meaning	meaning	NOUN
taxlaw-2828	432	9	to	to	ADP
taxlaw-2828	432	10	nebulous	nebulous	ADJ
taxlaw-2828	432	11	concepts	concept	NOUN
taxlaw-2828	432	12	like	like	ADP
taxlaw-2828	432	13	“	"	PUNCT
taxlaw-2828	432	14	due	due	ADJ
taxlaw-2828	432	15	process	process	NOUN
taxlaw-2828	432	16	,	,	PUNCT
taxlaw-2828	432	17	”	"	PUNCT
taxlaw-2828	432	18	116	116	NUM
taxlaw-2828	432	19	what	what	PRON
taxlaw-2828	432	20	lurks	lurk	VERB
taxlaw-2828	432	21	within	within	ADP
taxlaw-2828	432	22	the	the	DET
taxlaw-2828	432	23	ninth	ninth	ADJ
taxlaw-2828	432	24	amendment	amendment	NOUN
taxlaw-2828	432	25	,	,	PUNCT
taxlaw-2828	432	26	117	117	NUM
taxlaw-2828	432	27	and	and	CCONJ
taxlaw-2828	432	28	the	the	DET
taxlaw-2828	432	29	shadows	shadow	NOUN
taxlaw-2828	432	30	and	and	CCONJ
taxlaw-2828	432	31	penumbras	penumbras	PROPN
taxlaw-2828	432	32	cast	cast	VERB
taxlaw-2828	432	33	by	by	ADP
taxlaw-2828	432	34	the	the	DET
taxlaw-2828	432	35	various	various	ADJ
taxlaw-2828	432	36	constitutional	constitutional	ADJ
taxlaw-2828	432	37	amendments	amendment	NOUN
taxlaw-2828	432	38	,	,	PUNCT
taxlaw-2828	432	39	118	118	NUM
taxlaw-2828	432	40	it	it	PRON
taxlaw-2828	432	41	is	be	AUX
taxlaw-2828	432	42	not	not	PART
taxlaw-2828	432	43	unreasonable	unreasonable	ADJ
taxlaw-2828	432	44	to	to	PART
taxlaw-2828	432	45	think	think	VERB
taxlaw-2828	432	46	that	that	SCONJ
taxlaw-2828	432	47	a	a	DET
taxlaw-2828	432	48	judicial	judicial	ADJ
taxlaw-2828	432	49	standard	standard	NOUN
taxlaw-2828	432	50	for	for	ADP
taxlaw-2828	432	51	taxpayer	taxpayer	NOUN
taxlaw-2828	432	52	standing	standing	NOUN
taxlaw-2828	432	53	is	be	AUX
taxlaw-2828	432	54	“	"	PUNCT
taxlaw-2828	432	55	discoverable	discoverable	ADJ
taxlaw-2828	432	56	”	"	PUNCT
taxlaw-2828	432	57	and	and	CCONJ
taxlaw-2828	432	58	“	"	PUNCT
taxlaw-2828	432	59	manageable	manageable	ADJ
taxlaw-2828	432	60	.	.	PUNCT
taxlaw-2828	432	61	”	"	PUNCT
taxlaw-2828	433	1	plainly	plainly	ADV
taxlaw-2828	433	2	,	,	PUNCT
taxlaw-2828	433	3	factor	factor	NOUN
taxlaw-2828	433	4	five	five	NUM
taxlaw-2828	433	5	,	,	PUNCT
taxlaw-2828	433	6	an	an	DET
taxlaw-2828	433	7	unusual	unusual	ADJ
taxlaw-2828	433	8	need	need	NOUN
taxlaw-2828	433	9	for	for	ADP
taxlaw-2828	433	10	unquestioning	unquestioning	ADJ
taxlaw-2828	433	11	adherence	adherence	NOUN
taxlaw-2828	433	12	to	to	ADP
taxlaw-2828	433	13	a	a	DET
taxlaw-2828	433	14	prior	prior	ADJ
taxlaw-2828	433	15	political	political	ADJ
taxlaw-2828	433	16	decision	decision	NOUN
taxlaw-2828	433	17	,	,	PUNCT
taxlaw-2828	433	18	is	be	AUX
taxlaw-2828	433	19	inapplicable	inapplicable	ADJ
taxlaw-2828	433	20	to	to	ADP
taxlaw-2828	433	21	taxpayer	taxpayer	NOUN
taxlaw-2828	433	22	standing	standing	NOUN
taxlaw-2828	433	23	—	—	PUNCT
taxlaw-2828	433	24	that	that	DET
taxlaw-2828	433	25	factor	factor	NOUN
taxlaw-2828	433	26	is	be	AUX
taxlaw-2828	433	27	for	for	ADP
taxlaw-2828	433	28	such	such	ADJ
taxlaw-2828	433	29	weighty	weighty	ADJ
taxlaw-2828	433	30	matters	matter	NOUN
taxlaw-2828	433	31	as	as	ADP
taxlaw-2828	433	32	foreign	foreign	ADJ
taxlaw-2828	433	33	policy	policy	NOUN
taxlaw-2828	433	34	and	and	CCONJ
taxlaw-2828	433	35	the	the	DET
taxlaw-2828	433	36	prosecution	prosecution	NOUN
taxlaw-2828	433	37	of	of	ADP
taxlaw-2828	433	38	a	a	DET
taxlaw-2828	433	39	war	war	NOUN
taxlaw-2828	433	40	or	or	CCONJ
taxlaw-2828	433	41	armed	armed	ADJ
taxlaw-2828	433	42	conflict	conflict	NOUN
taxlaw-2828	433	43	.	.	PUNCT
taxlaw-2828	434	1	factors	factor	NOUN
taxlaw-2828	434	2	four	four	NUM
taxlaw-2828	434	3	(	(	PUNCT
taxlaw-2828	434	4	due	due	ADJ
taxlaw-2828	434	5	respect	respect	NOUN
taxlaw-2828	434	6	to	to	PART
taxlaw-2828	434	7	coordinate	coordinate	VERB
taxlaw-2828	434	8	branches	branch	NOUN
taxlaw-2828	434	9	of	of	ADP
taxlaw-2828	434	10	government	government	NOUN
taxlaw-2828	434	11	)	)	PUNCT
taxlaw-2828	434	12	and	and	CCONJ
taxlaw-2828	434	13	six	six	NUM
taxlaw-2828	434	14	(	(	PUNCT
taxlaw-2828	434	15	potential	potential	NOUN
taxlaw-2828	434	16	for	for	ADP
taxlaw-2828	434	17	multiple	multiple	ADJ
taxlaw-2828	434	18	pronouncements	pronouncement	NOUN
taxlaw-2828	434	19	by	by	ADP
taxlaw-2828	434	20	various	various	ADJ
taxlaw-2828	434	21	departments	department	NOUN
taxlaw-2828	434	22	on	on	ADP
taxlaw-2828	434	23	one	one	NUM
taxlaw-2828	434	24	question	question	NOUN
taxlaw-2828	434	25	)	)	PUNCT
taxlaw-2828	434	26	are	be	AUX
taxlaw-2828	434	27	also	also	ADV
taxlaw-2828	434	28	inapplicable	inapplicable	ADJ
taxlaw-2828	434	29	to	to	ADP
taxlaw-2828	434	30	taxpayer	taxpayer	NOUN
taxlaw-2828	434	31	standing	standing	NOUN
taxlaw-2828	434	32	—	—	PUNCT
taxlaw-2828	434	33	there	there	PRON
taxlaw-2828	434	34	is	be	VERB
taxlaw-2828	434	35	no	no	DET
taxlaw-2828	434	36	other	other	ADJ
taxlaw-2828	434	37	branch	branch	NOUN
taxlaw-2828	434	38	of	of	ADP
taxlaw-2828	434	39	government	government	NOUN
taxlaw-2828	434	40	equipped	equip	VERB
taxlaw-2828	434	41	to	to	PART
taxlaw-2828	434	42	rule	rule	VERB
taxlaw-2828	434	43	upon	upon	SCONJ
taxlaw-2828	434	44	the	the	DET
taxlaw-2828	434	45	constitutionality	constitutionality	NOUN
taxlaw-2828	434	46	of	of	ADP
taxlaw-2828	434	47	a	a	DET
taxlaw-2828	434	48	general	general	ADJ
taxlaw-2828	434	49	assessment	assessment	NOUN
taxlaw-2828	434	50	or	or	CCONJ
taxlaw-2828	434	51	tax	tax	NOUN
taxlaw-2828	434	52	expenditure	expenditure	NOUN
taxlaw-2828	434	53	,	,	PUNCT
taxlaw-2828	434	54	so	so	SCONJ
taxlaw-2828	434	55	there	there	PRON
taxlaw-2828	434	56	is	be	VERB
taxlaw-2828	434	57	no	no	DET
taxlaw-2828	434	58	risk	risk	NOUN
taxlaw-2828	434	59	of	of	ADP
taxlaw-2828	434	60	multiple	multiple	ADJ
taxlaw-2828	434	61	pronouncements	pronouncement	NOUN
taxlaw-2828	434	62	or	or	CCONJ
taxlaw-2828	434	63	a	a	DET
taxlaw-2828	434	64	lack	lack	NOUN
taxlaw-2828	434	65	of	of	ADP
taxlaw-2828	434	66	respect	respect	NOUN
taxlaw-2828	434	67	for	for	ADP
taxlaw-2828	434	68	coordinate	coordinate	NOUN
taxlaw-2828	434	69	branches	branch	NOUN
taxlaw-2828	434	70	.	.	PUNCT
taxlaw-2828	435	1	factor	factor	NOUN
taxlaw-2828	435	2	one	one	NUM
taxlaw-2828	435	3	(	(	PUNCT
taxlaw-2828	435	4	textually	textually	ADV
taxlaw-2828	435	5	demonstrable	demonstrable	ADJ
taxlaw-2828	435	6	commitment	commitment	NOUN
taxlaw-2828	435	7	to	to	ADP
taxlaw-2828	435	8	another	another	DET
taxlaw-2828	435	9	branch	branch	NOUN
taxlaw-2828	435	10	)	)	PUNCT
taxlaw-2828	435	11	is	be	AUX
taxlaw-2828	435	12	inapplicable	inapplicable	ADJ
taxlaw-2828	435	13	as	as	ADP
taxlaw-2828	435	14	the	the	DET
taxlaw-2828	435	15	109	109	NUM
taxlaw-2828	435	16	see	see	NOUN
taxlaw-2828	435	17	discussion	discussion	NOUN
taxlaw-2828	435	18	infra	infra	NOUN
taxlaw-2828	435	19	part	part	NOUN
taxlaw-2828	435	20	iii.d.2	iii.d.2	NOUN
taxlaw-2828	435	21	(	(	PUNCT
taxlaw-2828	435	22	discussing	discuss	VERB
taxlaw-2828	435	23	possibility	possibility	NOUN
taxlaw-2828	435	24	of	of	ADP
taxlaw-2828	435	25	political	political	ADJ
taxlaw-2828	435	26	remedies	remedy	NOUN
taxlaw-2828	435	27	in	in	ADP
taxlaw-2828	435	28	this	this	DET
taxlaw-2828	435	29	situation	situation	NOUN
taxlaw-2828	435	30	)	)	PUNCT
taxlaw-2828	435	31	.	.	PUNCT
taxlaw-2828	436	1	110	110	NUM
taxlaw-2828	436	2	see	see	VERB
taxlaw-2828	436	3	siegel	siegel	NOUN
taxlaw-2828	436	4	,	,	PUNCT
taxlaw-2828	436	5	supra	supra	PROPN
taxlaw-2828	436	6	note	note	PROPN
taxlaw-2828	436	7	109	109	NUM
taxlaw-2828	436	8	,	,	PUNCT
taxlaw-2828	436	9	at	at	ADP
taxlaw-2828	436	10	129	129	NUM
taxlaw-2828	436	11	-	-	SYM
taxlaw-2828	436	12	38	38	NUM
taxlaw-2828	436	13	(	(	PUNCT
taxlaw-2828	436	14	considering	consider	VERB
taxlaw-2828	436	15	a	a	DET
taxlaw-2828	436	16	purpose	purpose	NOUN
taxlaw-2828	436	17	-	-	PUNCT
taxlaw-2828	436	18	based	base	VERB
taxlaw-2828	436	19	approach	approach	NOUN
taxlaw-2828	436	20	to	to	ADP
taxlaw-2828	436	21	justiciability	justiciability	NOUN
taxlaw-2828	436	22	which	which	PRON
taxlaw-2828	436	23	preserves	preserve	VERB
taxlaw-2828	436	24	many	many	ADJ
taxlaw-2828	436	25	of	of	ADP
taxlaw-2828	436	26	the	the	DET
taxlaw-2828	436	27	traditional	traditional	ADJ
taxlaw-2828	436	28	categories	category	NOUN
taxlaw-2828	436	29	of	of	ADP
taxlaw-2828	436	30	justiciability	justiciability	NOUN
taxlaw-2828	436	31	)	)	PUNCT
taxlaw-2828	436	32	.	.	PUNCT
taxlaw-2828	437	1	111	111	NUM
taxlaw-2828	437	2	baker	baker	PROPN
taxlaw-2828	437	3	v.	v.	PROPN
taxlaw-2828	437	4	carr	carr	PROPN
taxlaw-2828	437	5	,	,	PUNCT
taxlaw-2828	437	6	369	369	NUM
taxlaw-2828	437	7	u.s	u.s	PROPN
taxlaw-2828	437	8	.	.	PROPN
taxlaw-2828	437	9	186	186	NUM
taxlaw-2828	437	10	,	,	PUNCT
taxlaw-2828	437	11	217	217	NUM
taxlaw-2828	437	12	(	(	PUNCT
taxlaw-2828	437	13	1962	1962	NUM
taxlaw-2828	437	14	)	)	PUNCT
taxlaw-2828	437	15	.	.	PUNCT
taxlaw-2828	438	1	112	112	NUM
taxlaw-2828	438	2	luther	luther	PROPN
taxlaw-2828	438	3	v.	v.	PROPN
taxlaw-2828	438	4	borden	borden	PROPN
taxlaw-2828	438	5	,	,	PUNCT
taxlaw-2828	438	6	48	48	NUM
taxlaw-2828	438	7	u.s	u.s	PROPN
taxlaw-2828	438	8	.	.	PROPN
taxlaw-2828	438	9	1	1	NUM
taxlaw-2828	438	10	(	(	PUNCT
taxlaw-2828	438	11	1849	1849	NUM
taxlaw-2828	438	12	)	)	PUNCT
taxlaw-2828	438	13	.	.	PUNCT
taxlaw-2828	439	1	113	113	NUM
taxlaw-2828	439	2	u.s	u.s	PROPN
taxlaw-2828	439	3	.	.	PROPN
taxlaw-2828	439	4	v.	v.	PROPN
taxlaw-2828	439	5	holliday	holliday	PROPN
taxlaw-2828	439	6	,	,	PUNCT
taxlaw-2828	439	7	70	70	NUM
taxlaw-2828	439	8	u.s	u.s	PROPN
taxlaw-2828	439	9	.	.	PROPN
taxlaw-2828	439	10	407	407	NUM
taxlaw-2828	439	11	(	(	PUNCT
taxlaw-2828	439	12	1865	1865	NUM
taxlaw-2828	439	13	)	)	PUNCT
taxlaw-2828	439	14	.	.	PUNCT
taxlaw-2828	440	1	114	114	NUM
taxlaw-2828	440	2	coleman	coleman	PROPN
taxlaw-2828	440	3	v.	v.	PROPN
taxlaw-2828	440	4	miller	miller	PROPN
taxlaw-2828	440	5	,	,	PUNCT
taxlaw-2828	440	6	307	307	NUM
taxlaw-2828	440	7	u.s	u.s	PROPN
taxlaw-2828	440	8	.	.	PROPN
taxlaw-2828	440	9	433	433	NUM
taxlaw-2828	440	10	(	(	PUNCT
taxlaw-2828	440	11	1939	1939	NUM
taxlaw-2828	440	12	)	)	PUNCT
taxlaw-2828	440	13	.	.	PUNCT
taxlaw-2828	441	1	115	115	NUM
taxlaw-2828	441	2	nixon	nixon	PROPN
taxlaw-2828	441	3	v.	v.	PROPN
taxlaw-2828	441	4	united	united	PROPN
taxlaw-2828	441	5	states	states	PROPN
taxlaw-2828	441	6	,	,	PUNCT
taxlaw-2828	441	7	506	506	NUM
taxlaw-2828	441	8	u.s	u.s	PROPN
taxlaw-2828	441	9	.	.	PROPN
taxlaw-2828	441	10	224	224	NUM
taxlaw-2828	441	11	(	(	PUNCT
taxlaw-2828	441	12	1993	1993	NUM
taxlaw-2828	441	13	)	)	PUNCT
taxlaw-2828	441	14	.	.	PUNCT
taxlaw-2828	442	1	116	116	NUM
taxlaw-2828	442	2	see	see	VERB
taxlaw-2828	442	3	,	,	PUNCT
taxlaw-2828	442	4	e.g.	e.g.	ADV
taxlaw-2828	442	5	,	,	PUNCT
taxlaw-2828	442	6	herbert	herbert	PROPN
taxlaw-2828	442	7	hovenkamp	hovenkamp	PROPN
taxlaw-2828	442	8	,	,	PUNCT
taxlaw-2828	442	9	the	the	DET
taxlaw-2828	442	10	political	political	ADJ
taxlaw-2828	442	11	economy	economy	NOUN
taxlaw-2828	442	12	of	of	ADP
taxlaw-2828	442	13	substantive	substantive	ADJ
taxlaw-2828	442	14	due	due	ADJ
taxlaw-2828	442	15	process	process	NOUN
taxlaw-2828	442	16	,	,	PUNCT
taxlaw-2828	442	17	40	40	NUM
taxlaw-2828	442	18	stan	stan	NOUN
taxlaw-2828	442	19	.	.	PUNCT
taxlaw-2828	443	1	l.	l.	PROPN
taxlaw-2828	443	2	rev	rev	PROPN
taxlaw-2828	443	3	.	.	PROPN
taxlaw-2828	443	4	379	379	NUM
taxlaw-2828	443	5	(	(	PUNCT
taxlaw-2828	443	6	1988	1988	NUM
taxlaw-2828	443	7	)	)	PUNCT
taxlaw-2828	443	8	(	(	PUNCT
taxlaw-2828	443	9	discussion	discussion	NOUN
taxlaw-2828	443	10	of	of	ADP
taxlaw-2828	443	11	substantive	substantive	ADJ
taxlaw-2828	443	12	due	due	ADJ
taxlaw-2828	443	13	process	process	NOUN
taxlaw-2828	443	14	)	)	PUNCT
taxlaw-2828	443	15	.	.	PUNCT
taxlaw-2828	444	1	117	117	NUM
taxlaw-2828	444	2	see	see	VERB
taxlaw-2828	444	3	griswold	griswold	PROPN
taxlaw-2828	444	4	v.	v.	PROPN
taxlaw-2828	444	5	connecticut	connecticut	PROPN
taxlaw-2828	444	6	,	,	PUNCT
taxlaw-2828	444	7	381	381	NUM
taxlaw-2828	444	8	u.s	u.s	PROPN
taxlaw-2828	444	9	.	.	PROPN
taxlaw-2828	444	10	479	479	NUM
taxlaw-2828	444	11	,	,	PUNCT
taxlaw-2828	444	12	499	499	NUM
taxlaw-2828	444	13	(	(	PUNCT
taxlaw-2828	444	14	1965	1965	NUM
taxlaw-2828	444	15	)	)	PUNCT
taxlaw-2828	444	16	(	(	PUNCT
taxlaw-2828	444	17	holding	hold	VERB
taxlaw-2828	444	18	that	that	SCONJ
taxlaw-2828	444	19	the	the	DET
taxlaw-2828	444	20	right	right	NOUN
taxlaw-2828	444	21	of	of	ADP
taxlaw-2828	444	22	marital	marital	ADJ
taxlaw-2828	444	23	privacy	privacy	NOUN
taxlaw-2828	444	24	is	be	AUX
taxlaw-2828	444	25	a	a	DET
taxlaw-2828	444	26	“	"	PUNCT
taxlaw-2828	444	27	personal	personal	ADJ
taxlaw-2828	444	28	right	right	NOUN
taxlaw-2828	444	29	‘	'	PUNCT
taxlaw-2828	444	30	retained	retain	VERB
taxlaw-2828	444	31	by	by	ADP
taxlaw-2828	444	32	the	the	DET
taxlaw-2828	444	33	people	people	NOUN
taxlaw-2828	444	34	’	'	PUNCT
taxlaw-2828	444	35	within	within	ADP
taxlaw-2828	444	36	the	the	DET
taxlaw-2828	444	37	meaning	meaning	NOUN
taxlaw-2828	444	38	of	of	ADP
taxlaw-2828	444	39	the	the	DET
taxlaw-2828	444	40	ninth	ninth	ADJ
taxlaw-2828	444	41	amendment	amendment	NOUN
taxlaw-2828	444	42	”	"	PUNCT
taxlaw-2828	444	43	)	)	PUNCT
taxlaw-2828	444	44	.	.	PUNCT
taxlaw-2828	445	1	118	118	NUM
taxlaw-2828	446	1	i	i	PRON
taxlaw-2828	446	2	d.	d.	NOUN
taxlaw-2828	446	3	at	at	ADP
taxlaw-2828	446	4	484	484	NUM
taxlaw-2828	446	5	(	(	PUNCT
taxlaw-2828	446	6	holding	hold	VERB
taxlaw-2828	446	7	“	"	PUNCT
taxlaw-2828	446	8	that	that	DET
taxlaw-2828	446	9	specific	specific	ADJ
taxlaw-2828	446	10	guarantees	guarantee	NOUN
taxlaw-2828	446	11	in	in	ADP
taxlaw-2828	446	12	the	the	DET
taxlaw-2828	446	13	bill	bill	NOUN
taxlaw-2828	446	14	of	of	ADP
taxlaw-2828	446	15	rights	right	NOUN
taxlaw-2828	446	16	have	have	VERB
taxlaw-2828	446	17	penumbras	penumbra	NOUN
taxlaw-2828	446	18	,	,	PUNCT
taxlaw-2828	446	19	formed	form	VERB
taxlaw-2828	446	20	by	by	ADP
taxlaw-2828	446	21	emanations	emanation	NOUN
taxlaw-2828	446	22	from	from	ADP
taxlaw-2828	446	23	those	those	DET
taxlaw-2828	446	24	guarantees	guarantee	NOUN
taxlaw-2828	446	25	that	that	PRON
taxlaw-2828	446	26	help	help	VERB
taxlaw-2828	446	27	to	to	PART
taxlaw-2828	446	28	give	give	VERB
taxlaw-2828	446	29	them	they	PRON
taxlaw-2828	446	30	life	life	NOUN
taxlaw-2828	446	31	and	and	CCONJ
taxlaw-2828	446	32	substance	substance	NOUN
taxlaw-2828	446	33	”	"	PUNCT
taxlaw-2828	446	34	)	)	PUNCT
taxlaw-2828	446	35	.	.	PUNCT
taxlaw-2828	447	1	136	136	NUM
taxlaw-2828	447	2	columbia	columbia	PROPN
taxlaw-2828	447	3	journal	journal	NOUN
taxlaw-2828	447	4	of	of	ADP
taxlaw-2828	447	5	tax	tax	NOUN
taxlaw-2828	447	6	law	law	NOUN
taxlaw-2828	447	7	[	[	X
taxlaw-2828	447	8	vol.6:118	vol.6:118	X
taxlaw-2828	447	9	constitution	constitution	NOUN
taxlaw-2828	447	10	does	do	AUX
taxlaw-2828	447	11	not	not	PART
taxlaw-2828	447	12	obviously	obviously	ADV
taxlaw-2828	447	13	lodge	lodge	VERB
taxlaw-2828	447	14	responsibility	responsibility	NOUN
taxlaw-2828	447	15	on	on	ADP
taxlaw-2828	447	16	this	this	DET
taxlaw-2828	447	17	matter	matter	NOUN
taxlaw-2828	447	18	in	in	ADP
taxlaw-2828	447	19	any	any	DET
taxlaw-2828	447	20	branch	branch	NOUN
taxlaw-2828	447	21	,	,	PUNCT
taxlaw-2828	447	22	least	least	ADJ
taxlaw-2828	447	23	of	of	ADP
taxlaw-2828	447	24	all	all	DET
taxlaw-2828	447	25	the	the	DET
taxlaw-2828	447	26	legislative	legislative	ADJ
taxlaw-2828	447	27	or	or	CCONJ
taxlaw-2828	447	28	executive	executive	ADJ
taxlaw-2828	447	29	branches	branch	NOUN
taxlaw-2828	447	30	.	.	PUNCT
taxlaw-2828	448	1	finally	finally	ADV
taxlaw-2828	448	2	,	,	PUNCT
taxlaw-2828	448	3	factor	factor	NOUN
taxlaw-2828	448	4	three	three	NUM
taxlaw-2828	448	5	(	(	PUNCT
taxlaw-2828	448	6	need	need	VERB
taxlaw-2828	448	7	for	for	ADP
taxlaw-2828	448	8	nonjudicial	nonjudicial	ADJ
taxlaw-2828	448	9	policy	policy	NOUN
taxlaw-2828	448	10	determination	determination	NOUN
taxlaw-2828	448	11	)	)	PUNCT
taxlaw-2828	448	12	is	be	AUX
taxlaw-2828	448	13	inapplicable	inapplicable	ADJ
taxlaw-2828	448	14	—	—	PUNCT
taxlaw-2828	448	15	the	the	DET
taxlaw-2828	448	16	court	court	NOUN
taxlaw-2828	448	17	managed	manage	VERB
taxlaw-2828	448	18	to	to	PART
taxlaw-2828	448	19	rule	rule	VERB
taxlaw-2828	448	20	upon	upon	SCONJ
taxlaw-2828	448	21	the	the	DET
taxlaw-2828	448	22	constitutionality	constitutionality	NOUN
taxlaw-2828	448	23	of	of	ADP
taxlaw-2828	448	24	what	what	PRON
taxlaw-2828	448	25	amounts	amount	VERB
taxlaw-2828	448	26	to	to	ADP
taxlaw-2828	448	27	the	the	DET
taxlaw-2828	448	28	functional	functional	ADJ
taxlaw-2828	448	29	equivalent	equivalent	NOUN
taxlaw-2828	448	30	of	of	ADP
taxlaw-2828	448	31	a	a	DET
taxlaw-2828	448	32	tax	tax	NOUN
taxlaw-2828	448	33	credit	credit	NOUN
taxlaw-2828	448	34	(	(	PUNCT
taxlaw-2828	448	35	winn	winn	PROPN
taxlaw-2828	448	36	)	)	PUNCT
taxlaw-2828	448	37	in	in	ADP
taxlaw-2828	448	38	flast	flast	NOUN
taxlaw-2828	448	39	without	without	ADP
taxlaw-2828	448	40	having	have	VERB
taxlaw-2828	448	41	to	to	PART
taxlaw-2828	448	42	make	make	VERB
taxlaw-2828	448	43	any	any	DET
taxlaw-2828	448	44	sort	sort	NOUN
taxlaw-2828	448	45	of	of	ADP
taxlaw-2828	448	46	non	non	ADJ
taxlaw-2828	448	47	-	-	ADJ
taxlaw-2828	448	48	judicial	judicial	ADJ
taxlaw-2828	448	49	policy	policy	NOUN
taxlaw-2828	448	50	determination	determination	NOUN
taxlaw-2828	448	51	.	.	PUNCT
taxlaw-2828	449	1	119	119	NUM
taxlaw-2828	449	2	given	give	VERB
taxlaw-2828	449	3	the	the	DET
taxlaw-2828	449	4	inapplicability	inapplicability	NOUN
taxlaw-2828	449	5	of	of	ADP
taxlaw-2828	449	6	the	the	DET
taxlaw-2828	449	7	underlying	underlying	ADJ
taxlaw-2828	449	8	rationale	rationale	NOUN
taxlaw-2828	449	9	of	of	ADP
taxlaw-2828	449	10	the	the	DET
taxlaw-2828	449	11	political	political	ADJ
taxlaw-2828	449	12	question	question	NOUN
taxlaw-2828	449	13	doctrine	doctrine	NOUN
taxlaw-2828	449	14	,	,	PUNCT
taxlaw-2828	449	15	to	to	ADP
taxlaw-2828	449	16	some	some	PRON
taxlaw-2828	449	17	of	of	ADP
taxlaw-2828	449	18	the	the	DET
taxlaw-2828	449	19	underlying	underlie	VERB
taxlaw-2828	449	20	questions	question	NOUN
taxlaw-2828	449	21	of	of	ADP
taxlaw-2828	449	22	taxpayer	taxpayer	NOUN
taxlaw-2828	449	23	standing	standing	NOUN
taxlaw-2828	449	24	which	which	PRON
taxlaw-2828	449	25	would	would	AUX
taxlaw-2828	449	26	otherwise	otherwise	ADV
taxlaw-2828	449	27	be	be	AUX
taxlaw-2828	449	28	rendered	render	VERB
taxlaw-2828	449	29	non	non	ADJ
taxlaw-2828	449	30	-	-	ADJ
taxlaw-2828	449	31	justiciable	justiciable	ADJ
taxlaw-2828	449	32	,	,	PUNCT
taxlaw-2828	449	33	there	there	PRON
taxlaw-2828	449	34	is	be	VERB
taxlaw-2828	449	35	good	good	ADJ
taxlaw-2828	449	36	reason	reason	NOUN
taxlaw-2828	449	37	to	to	PART
taxlaw-2828	449	38	think	think	VERB
taxlaw-2828	449	39	that	that	SCONJ
taxlaw-2828	449	40	a	a	DET
taxlaw-2828	449	41	judicial	judicial	ADJ
taxlaw-2828	449	42	remedy	remedy	NOUN
taxlaw-2828	449	43	should	should	AUX
taxlaw-2828	449	44	exist	exist	VERB
taxlaw-2828	449	45	.	.	PUNCT
taxlaw-2828	450	1	this	this	PRON
taxlaw-2828	450	2	is	be	AUX
taxlaw-2828	450	3	especially	especially	ADV
taxlaw-2828	450	4	true	true	ADJ
taxlaw-2828	450	5	where	where	SCONJ
taxlaw-2828	450	6	the	the	DET
taxlaw-2828	450	7	political	political	ADJ
taxlaw-2828	450	8	system	system	NOUN
taxlaw-2828	450	9	is	be	AUX
taxlaw-2828	450	10	structurally	structurally	ADV
taxlaw-2828	450	11	ill	ill	ADV
taxlaw-2828	450	12	-	-	PUNCT
taxlaw-2828	450	13	equipped	equipped	ADJ
taxlaw-2828	450	14	to	to	PART
taxlaw-2828	450	15	give	give	VERB
taxlaw-2828	450	16	a	a	DET
taxlaw-2828	450	17	political	political	ADJ
taxlaw-2828	450	18	remedy	remedy	NOUN
taxlaw-2828	450	19	to	to	ADP
taxlaw-2828	450	20	the	the	DET
taxlaw-2828	450	21	aggrieved	aggrieved	ADJ
taxlaw-2828	450	22	taxpayer	taxpayer	NOUN
taxlaw-2828	450	23	.	.	PUNCT
taxlaw-2828	451	1	120	120	NUM
taxlaw-2828	451	2	c.	c.	NOUN
taxlaw-2828	451	3	an	an	DET
taxlaw-2828	451	4	analogy	analogy	NOUN
taxlaw-2828	451	5	to	to	ADP
taxlaw-2828	451	6	ultra	ultra	ADJ
taxlaw-2828	451	7	vires	vis	NOUN
taxlaw-2828	451	8	corporate	corporate	ADJ
taxlaw-2828	451	9	actions	action	NOUN
taxlaw-2828	451	10	when	when	SCONJ
taxlaw-2828	451	11	a	a	DET
taxlaw-2828	451	12	corporation	corporation	NOUN
taxlaw-2828	451	13	has	have	AUX
taxlaw-2828	451	14	exceeded	exceed	VERB
taxlaw-2828	451	15	the	the	DET
taxlaw-2828	451	16	legal	legal	ADJ
taxlaw-2828	451	17	authority	authority	NOUN
taxlaw-2828	451	18	granted	grant	VERB
taxlaw-2828	451	19	to	to	ADP
taxlaw-2828	451	20	it	it	PRON
taxlaw-2828	451	21	by	by	ADP
taxlaw-2828	451	22	its	its	PRON
taxlaw-2828	451	23	charter	charter	NOUN
taxlaw-2828	451	24	,	,	PUNCT
taxlaw-2828	451	25	an	an	DET
taxlaw-2828	451	26	ultra	ultra	ADJ
taxlaw-2828	451	27	vires	vis	NOUN
taxlaw-2828	451	28	derivative	derivative	ADJ
taxlaw-2828	451	29	action	action	NOUN
taxlaw-2828	451	30	may	may	AUX
taxlaw-2828	451	31	be	be	AUX
taxlaw-2828	451	32	brought	bring	VERB
taxlaw-2828	451	33	by	by	ADP
taxlaw-2828	451	34	shareholders	shareholder	NOUN
taxlaw-2828	451	35	to	to	PART
taxlaw-2828	451	36	enjoin	enjoin	VERB
taxlaw-2828	451	37	the	the	DET
taxlaw-2828	451	38	conduct	conduct	NOUN
taxlaw-2828	451	39	,	,	PUNCT
taxlaw-2828	451	40	or	or	CCONJ
taxlaw-2828	451	41	,	,	PUNCT
taxlaw-2828	451	42	in	in	ADP
taxlaw-2828	451	43	extreme	extreme	ADJ
taxlaw-2828	451	44	cases	case	NOUN
taxlaw-2828	451	45	,	,	PUNCT
taxlaw-2828	451	46	an	an	DET
taxlaw-2828	451	47	action	action	NOUN
taxlaw-2828	451	48	may	may	AUX
taxlaw-2828	451	49	be	be	AUX
taxlaw-2828	451	50	brought	bring	VERB
taxlaw-2828	451	51	quo	quo	PRON
taxlaw-2828	451	52	warranto	warranto	NOUN
taxlaw-2828	451	53	by	by	ADP
taxlaw-2828	451	54	the	the	DET
taxlaw-2828	451	55	state	state	NOUN
taxlaw-2828	451	56	attorney	attorney	NOUN
taxlaw-2828	451	57	general	general	NOUN
taxlaw-2828	451	58	to	to	PART
taxlaw-2828	451	59	dissolve	dissolve	VERB
taxlaw-2828	451	60	the	the	DET
taxlaw-2828	451	61	corporation	corporation	NOUN
taxlaw-2828	451	62	.	.	PUNCT
taxlaw-2828	452	1	121	121	NUM
taxlaw-2828	452	2	such	such	DET
taxlaw-2828	452	3	an	an	DET
taxlaw-2828	452	4	action	action	NOUN
taxlaw-2828	452	5	protects	protect	VERB
taxlaw-2828	452	6	minority	minority	NOUN
taxlaw-2828	452	7	interests	interest	NOUN
taxlaw-2828	452	8	in	in	ADP
taxlaw-2828	452	9	the	the	DET
taxlaw-2828	452	10	corporation	corporation	NOUN
taxlaw-2828	452	11	from	from	ADP
taxlaw-2828	452	12	being	be	AUX
taxlaw-2828	452	13	subjugated	subjugate	VERB
taxlaw-2828	452	14	to	to	ADP
taxlaw-2828	452	15	those	those	PRON
taxlaw-2828	452	16	of	of	ADP
taxlaw-2828	452	17	the	the	DET
taxlaw-2828	452	18	majority	majority	NOUN
taxlaw-2828	452	19	by	by	ADP
taxlaw-2828	452	20	allowing	allow	VERB
taxlaw-2828	452	21	the	the	DET
taxlaw-2828	452	22	minority	minority	NOUN
taxlaw-2828	452	23	party	party	NOUN
taxlaw-2828	452	24	to	to	PART
taxlaw-2828	452	25	step	step	VERB
taxlaw-2828	452	26	into	into	ADP
taxlaw-2828	452	27	the	the	DET
taxlaw-2828	452	28	shoes	shoe	NOUN
taxlaw-2828	452	29	of	of	ADP
taxlaw-2828	452	30	the	the	DET
taxlaw-2828	452	31	corporation	corporation	NOUN
taxlaw-2828	452	32	to	to	PART
taxlaw-2828	452	33	enforce	enforce	VERB
taxlaw-2828	452	34	the	the	DET
taxlaw-2828	452	35	guiding	guide	VERB
taxlaw-2828	452	36	principles	principle	NOUN
taxlaw-2828	452	37	of	of	ADP
taxlaw-2828	452	38	the	the	DET
taxlaw-2828	452	39	charter	charter	NOUN
taxlaw-2828	452	40	that	that	PRON
taxlaw-2828	452	41	govern	govern	VERB
taxlaw-2828	452	42	their	their	PRON
taxlaw-2828	452	43	association	association	NOUN
taxlaw-2828	452	44	.	.	PUNCT
taxlaw-2828	453	1	122	122	NUM
taxlaw-2828	454	1	not	not	PART
taxlaw-2828	454	2	only	only	ADV
taxlaw-2828	454	3	can	can	AUX
taxlaw-2828	454	4	the	the	DET
taxlaw-2828	454	5	minority	minority	NOUN
taxlaw-2828	454	6	shareholders	shareholder	NOUN
taxlaw-2828	454	7	bring	bring	VERB
taxlaw-2828	454	8	a	a	DET
taxlaw-2828	454	9	suit	suit	NOUN
taxlaw-2828	454	10	on	on	ADP
taxlaw-2828	454	11	behalf	behalf	NOUN
taxlaw-2828	454	12	of	of	ADP
taxlaw-2828	454	13	the	the	DET
taxlaw-2828	454	14	corporation	corporation	NOUN
taxlaw-2828	454	15	to	to	PART
taxlaw-2828	454	16	enjoin	enjoin	VERB
taxlaw-2828	454	17	ultra	ultra	ADJ
taxlaw-2828	454	18	vires	vis	NOUN
taxlaw-2828	454	19	conduct	conduct	VERB
taxlaw-2828	454	20	,	,	PUNCT
taxlaw-2828	454	21	it	it	PRON
taxlaw-2828	454	22	is	be	AUX
taxlaw-2828	454	23	a	a	DET
taxlaw-2828	454	24	longstanding	longstanding	ADJ
taxlaw-2828	454	25	rule	rule	NOUN
taxlaw-2828	454	26	that	that	SCONJ
taxlaw-2828	454	27	an	an	DET
taxlaw-2828	454	28	ultra	ultra	ADJ
taxlaw-2828	454	29	vires	vis	NOUN
taxlaw-2828	454	30	action	action	NOUN
taxlaw-2828	454	31	can	can	AUX
taxlaw-2828	454	32	not	not	PART
taxlaw-2828	454	33	be	be	AUX
taxlaw-2828	454	34	ratified	ratify	VERB
taxlaw-2828	454	35	by	by	ADP
taxlaw-2828	454	36	the	the	DET
taxlaw-2828	454	37	shareholders	shareholder	NOUN
taxlaw-2828	454	38	of	of	ADP
taxlaw-2828	454	39	a	a	DET
taxlaw-2828	454	40	corporation	corporation	NOUN
taxlaw-2828	454	41	,	,	PUNCT
taxlaw-2828	454	42	as	as	SCONJ
taxlaw-2828	454	43	it	it	PRON
taxlaw-2828	454	44	was	be	AUX
taxlaw-2828	454	45	never	never	ADV
taxlaw-2828	454	46	within	within	ADP
taxlaw-2828	454	47	the	the	DET
taxlaw-2828	454	48	authority	authority	NOUN
taxlaw-2828	454	49	of	of	ADP
taxlaw-2828	454	50	the	the	DET
taxlaw-2828	454	51	corporation	corporation	NOUN
taxlaw-2828	454	52	to	to	PART
taxlaw-2828	454	53	engage	engage	VERB
taxlaw-2828	454	54	in	in	ADP
taxlaw-2828	454	55	that	that	DET
taxlaw-2828	454	56	conduct	conduct	NOUN
taxlaw-2828	454	57	in	in	ADP
taxlaw-2828	454	58	the	the	DET
taxlaw-2828	454	59	first	first	ADJ
taxlaw-2828	454	60	place	place	NOUN
taxlaw-2828	454	61	.	.	PUNCT
taxlaw-2828	455	1	123	123	NUM
taxlaw-2828	455	2	this	this	PRON
taxlaw-2828	455	3	further	far	ADV
taxlaw-2828	455	4	protects	protect	VERB
taxlaw-2828	455	5	minority	minority	NOUN
taxlaw-2828	455	6	shareholders	shareholder	NOUN
taxlaw-2828	455	7	from	from	ADP
taxlaw-2828	455	8	the	the	DET
taxlaw-2828	455	9	intense	intense	ADJ
taxlaw-2828	455	10	pressure	pressure	NOUN
taxlaw-2828	455	11	that	that	PRON
taxlaw-2828	455	12	the	the	DET
taxlaw-2828	455	13	majority	majority	NOUN
taxlaw-2828	455	14	shareholders	shareholder	NOUN
taxlaw-2828	455	15	may	may	AUX
taxlaw-2828	455	16	use	use	VERB
taxlaw-2828	455	17	in	in	ADP
taxlaw-2828	455	18	the	the	DET
taxlaw-2828	455	19	attempt	attempt	NOUN
taxlaw-2828	455	20	to	to	PART
taxlaw-2828	455	21	get	get	VERB
taxlaw-2828	455	22	minority	minority	NOUN
taxlaw-2828	455	23	shareholders	shareholder	NOUN
taxlaw-2828	455	24	to	to	PART
taxlaw-2828	455	25	vote	vote	VERB
taxlaw-2828	455	26	for	for	ADP
taxlaw-2828	455	27	ratification	ratification	NOUN
taxlaw-2828	455	28	in	in	ADP
taxlaw-2828	455	29	order	order	NOUN
taxlaw-2828	455	30	to	to	PART
taxlaw-2828	455	31	cleanse	cleanse	VERB
taxlaw-2828	455	32	the	the	DET
taxlaw-2828	455	33	ultra	ultra	ADJ
taxlaw-2828	455	34	vires	vis	NOUN
taxlaw-2828	455	35	conduct	conduct	VERB
taxlaw-2828	455	36	.	.	PUNCT
taxlaw-2828	456	1	the	the	DET
taxlaw-2828	456	2	rationale	rationale	NOUN
taxlaw-2828	456	3	behind	behind	ADP
taxlaw-2828	456	4	the	the	DET
taxlaw-2828	456	5	procedural	procedural	ADJ
taxlaw-2828	456	6	safeguards	safeguard	NOUN
taxlaw-2828	456	7	that	that	PRON
taxlaw-2828	456	8	have	have	AUX
taxlaw-2828	456	9	been	be	AUX
taxlaw-2828	456	10	put	put	VERB
taxlaw-2828	456	11	in	in	ADP
taxlaw-2828	456	12	place	place	NOUN
taxlaw-2828	456	13	to	to	PART
taxlaw-2828	456	14	enforce	enforce	VERB
taxlaw-2828	456	15	the	the	DET
taxlaw-2828	456	16	rights	right	NOUN
taxlaw-2828	456	17	of	of	ADP
taxlaw-2828	456	18	minority	minority	NOUN
taxlaw-2828	456	19	viewpoints	viewpoint	NOUN
taxlaw-2828	456	20	in	in	ADP
taxlaw-2828	456	21	the	the	DET
taxlaw-2828	456	22	corporate	corporate	ADJ
taxlaw-2828	456	23	context	context	NOUN
taxlaw-2828	456	24	applies	apply	VERB
taxlaw-2828	456	25	,	,	PUNCT
taxlaw-2828	456	26	and	and	CCONJ
taxlaw-2828	456	27	with	with	ADP
taxlaw-2828	456	28	much	much	ADV
taxlaw-2828	456	29	greater	great	ADJ
taxlaw-2828	456	30	force	force	NOUN
taxlaw-2828	456	31	,	,	PUNCT
taxlaw-2828	456	32	to	to	ADP
taxlaw-2828	456	33	the	the	DET
taxlaw-2828	456	34	constitutional	constitutional	ADJ
taxlaw-2828	456	35	question	question	NOUN
taxlaw-2828	456	36	at	at	ADP
taxlaw-2828	456	37	hand	hand	NOUN
taxlaw-2828	456	38	.	.	PUNCT
taxlaw-2828	457	1	the	the	DET
taxlaw-2828	457	2	constitution	constitution	NOUN
taxlaw-2828	457	3	,	,	PUNCT
taxlaw-2828	457	4	much	much	ADJ
taxlaw-2828	457	5	like	like	ADP
taxlaw-2828	457	6	a	a	DET
taxlaw-2828	457	7	corporate	corporate	ADJ
taxlaw-2828	457	8	charter	charter	NOUN
taxlaw-2828	457	9	,	,	PUNCT
taxlaw-2828	457	10	governs	govern	VERB
taxlaw-2828	457	11	the	the	DET
taxlaw-2828	457	12	association	association	NOUN
taxlaw-2828	457	13	between	between	ADP
taxlaw-2828	457	14	government	government	NOUN
taxlaw-2828	457	15	(	(	PUNCT
taxlaw-2828	457	16	analogous	analogous	ADJ
taxlaw-2828	457	17	to	to	ADP
taxlaw-2828	457	18	the	the	DET
taxlaw-2828	457	19	directors	director	NOUN
taxlaw-2828	457	20	and	and	CCONJ
taxlaw-2828	457	21	officers	officer	NOUN
taxlaw-2828	457	22	of	of	ADP
taxlaw-2828	457	23	a	a	DET
taxlaw-2828	457	24	corporation	corporation	NOUN
taxlaw-2828	457	25	)	)	PUNCT
taxlaw-2828	457	26	and	and	CCONJ
taxlaw-2828	457	27	citizens	citizen	NOUN
taxlaw-2828	457	28	(	(	PUNCT
taxlaw-2828	457	29	analogous	analogous	ADJ
taxlaw-2828	457	30	to	to	ADP
taxlaw-2828	457	31	shareholders	shareholder	NOUN
taxlaw-2828	457	32	)	)	PUNCT
taxlaw-2828	457	33	.	.	PUNCT
taxlaw-2828	458	1	while	while	SCONJ
taxlaw-2828	458	2	the	the	DET
taxlaw-2828	458	3	constitution	constitution	NOUN
taxlaw-2828	458	4	is	be	AUX
taxlaw-2828	458	5	meant	mean	VERB
taxlaw-2828	458	6	to	to	PART
taxlaw-2828	458	7	preserve	preserve	VERB
taxlaw-2828	458	8	and	and	CCONJ
taxlaw-2828	458	9	promote	promote	VERB
taxlaw-2828	458	10	democratic	democratic	ADJ
taxlaw-2828	458	11	ideals	ideal	NOUN
taxlaw-2828	458	12	,	,	PUNCT
taxlaw-2828	458	13	including	include	VERB
taxlaw-2828	458	14	that	that	PRON
taxlaw-2828	458	15	of	of	ADP
taxlaw-2828	458	16	majority	majority	NOUN
taxlaw-2828	458	17	rule	rule	NOUN
taxlaw-2828	458	18	,	,	PUNCT
taxlaw-2828	458	19	it	it	PRON
taxlaw-2828	458	20	contains	contain	VERB
taxlaw-2828	458	21	an	an	DET
taxlaw-2828	458	22	unmistakable	unmistakable	ADJ
taxlaw-2828	458	23	countermajoritarian	countermajoritarian	NOUN
taxlaw-2828	458	24	strain	strain	NOUN
taxlaw-2828	458	25	,	,	PUNCT
taxlaw-2828	458	26	which	which	PRON
taxlaw-2828	458	27	is	be	AUX
taxlaw-2828	458	28	meant	mean	VERB
taxlaw-2828	458	29	to	to	PART
taxlaw-2828	458	30	protect	protect	VERB
taxlaw-2828	458	31	the	the	DET
taxlaw-2828	458	32	interests	interest	NOUN
taxlaw-2828	458	33	of	of	ADP
taxlaw-2828	458	34	minority	minority	NOUN
taxlaw-2828	458	35	viewpoints	viewpoint	NOUN
taxlaw-2828	458	36	.	.	PUNCT
taxlaw-2828	459	1	amongst	amongst	ADP
taxlaw-2828	459	2	other	other	ADJ
taxlaw-2828	459	3	things	thing	NOUN
taxlaw-2828	459	4	,	,	PUNCT
taxlaw-2828	459	5	these	these	DET
taxlaw-2828	459	6	protections	protection	NOUN
taxlaw-2828	459	7	include	include	VERB
taxlaw-2828	459	8	the	the	DET
taxlaw-2828	459	9	preservation	preservation	NOUN
taxlaw-2828	459	10	of	of	ADP
taxlaw-2828	459	11	the	the	DET
taxlaw-2828	459	12	right	right	NOUN
taxlaw-2828	459	13	not	not	PART
taxlaw-2828	459	14	to	to	PART
taxlaw-2828	459	15	have	have	AUX
taxlaw-2828	459	16	to	to	PART
taxlaw-2828	459	17	contribute	contribute	VERB
taxlaw-2828	459	18	to	to	ADP
taxlaw-2828	459	19	a	a	DET
taxlaw-2828	459	20	government	government	NOUN
taxlaw-2828	459	21	that	that	PRON
taxlaw-2828	459	22	establishes	establish	VERB
taxlaw-2828	459	23	a	a	DET
taxlaw-2828	459	24	religion	religion	NOUN
taxlaw-2828	459	25	.	.	PUNCT
taxlaw-2828	460	1	if	if	SCONJ
taxlaw-2828	460	2	,	,	PUNCT
taxlaw-2828	460	3	in	in	ADP
taxlaw-2828	460	4	the	the	DET
taxlaw-2828	460	5	corporate	corporate	ADJ
taxlaw-2828	460	6	context	context	NOUN
taxlaw-2828	460	7	,	,	PUNCT
taxlaw-2828	460	8	minority	minority	NOUN
taxlaw-2828	460	9	shareholders	shareholder	NOUN
taxlaw-2828	460	10	are	be	AUX
taxlaw-2828	460	11	empowered	empower	VERB
taxlaw-2828	460	12	to	to	PART
taxlaw-2828	460	13	enforce	enforce	VERB
taxlaw-2828	460	14	the	the	DET
taxlaw-2828	460	15	guarantees	guarantee	NOUN
taxlaw-2828	460	16	of	of	ADP
taxlaw-2828	460	17	the	the	DET
taxlaw-2828	460	18	foundational	foundational	ADJ
taxlaw-2828	460	19	document	document	NOUN
taxlaw-2828	460	20	that	that	PRON
taxlaw-2828	460	21	governs	govern	VERB
taxlaw-2828	460	22	their	their	PRON
taxlaw-2828	460	23	association	association	NOUN
taxlaw-2828	460	24	with	with	ADP
taxlaw-2828	460	25	other	other	ADJ
taxlaw-2828	460	26	shareholders	shareholder	NOUN
taxlaw-2828	460	27	and	and	CCONJ
taxlaw-2828	460	28	with	with	ADP
taxlaw-2828	460	29	management	management	NOUN
taxlaw-2828	460	30	by	by	ADP
taxlaw-2828	460	31	119	119	NUM
taxlaw-2828	460	32	flast	flast	NOUN
taxlaw-2828	460	33	v.	v.	PROPN
taxlaw-2828	460	34	cohen	cohen	PROPN
taxlaw-2828	460	35	,	,	PUNCT
taxlaw-2828	460	36	392	392	NUM
taxlaw-2828	460	37	u.s	u.s	PROPN
taxlaw-2828	460	38	.	.	PROPN
taxlaw-2828	460	39	83	83	NUM
taxlaw-2828	460	40	(	(	PUNCT
taxlaw-2828	460	41	1968	1968	NUM
taxlaw-2828	460	42	)	)	PUNCT
taxlaw-2828	460	43	.	.	PUNCT
taxlaw-2828	461	1	120	120	NUM
taxlaw-2828	461	2	this	this	PRON
taxlaw-2828	461	3	is	be	AUX
taxlaw-2828	461	4	incorporated	incorporate	VERB
taxlaw-2828	461	5	into	into	ADP
taxlaw-2828	461	6	the	the	DET
taxlaw-2828	461	7	test	test	NOUN
taxlaw-2828	461	8	articulated	articulate	VERB
taxlaw-2828	461	9	in	in	ADP
taxlaw-2828	461	10	part	part	NOUN
taxlaw-2828	461	11	iii.d	iii.d	NOUN
taxlaw-2828	461	12	,	,	PUNCT
taxlaw-2828	461	13	infra	infra	NOUN
taxlaw-2828	461	14	.	.	PUNCT
taxlaw-2828	462	1	121	121	NUM
taxlaw-2828	462	2	today	today	NOUN
taxlaw-2828	462	3	,	,	PUNCT
taxlaw-2828	462	4	most	most	ADJ
taxlaw-2828	462	5	corporations	corporation	NOUN
taxlaw-2828	462	6	(	(	PUNCT
taxlaw-2828	462	7	other	other	ADJ
taxlaw-2828	462	8	than	than	ADP
taxlaw-2828	462	9	municipal	municipal	ADJ
taxlaw-2828	462	10	corporations	corporation	NOUN
taxlaw-2828	462	11	)	)	PUNCT
taxlaw-2828	462	12	have	have	VERB
taxlaw-2828	462	13	as	as	ADP
taxlaw-2828	462	14	their	their	PRON
taxlaw-2828	462	15	purpose	purpose	NOUN
taxlaw-2828	462	16	something	something	PRON
taxlaw-2828	462	17	like	like	ADP
taxlaw-2828	462	18	,	,	PUNCT
taxlaw-2828	462	19	‘	'	PUNCT
taxlaw-2828	462	20	‘	'	PUNCT
taxlaw-2828	462	21	any	any	DET
taxlaw-2828	462	22	lawful	lawful	ADJ
taxlaw-2828	462	23	purpose	purpose	NOUN
taxlaw-2828	462	24	.	.	PUNCT
taxlaw-2828	462	25	.	.	PUNCT
taxlaw-2828	463	1	.	.	PUNCT
taxlaw-2828	463	2	”	"	PUNCT
taxlaw-2828	464	1	as	as	ADP
taxlaw-2828	464	2	such	such	ADJ
taxlaw-2828	464	3	,	,	PUNCT
taxlaw-2828	464	4	the	the	DET
taxlaw-2828	464	5	only	only	ADJ
taxlaw-2828	464	6	truly	truly	ADV
taxlaw-2828	464	7	ultra	ultra	ADJ
taxlaw-2828	464	8	vires	vis	NOUN
taxlaw-2828	464	9	action	action	NOUN
taxlaw-2828	464	10	for	for	ADP
taxlaw-2828	464	11	these	these	DET
taxlaw-2828	464	12	corporations	corporation	NOUN
taxlaw-2828	464	13	is	be	AUX
taxlaw-2828	464	14	an	an	DET
taxlaw-2828	464	15	illegal	illegal	ADJ
taxlaw-2828	464	16	action	action	NOUN
taxlaw-2828	464	17	.	.	PUNCT
taxlaw-2828	465	1	kent	kent	PROPN
taxlaw-2828	465	2	greenfield	greenfield	PROPN
taxlaw-2828	465	3	,	,	PUNCT
taxlaw-2828	465	4	ultra	ultra	ADJ
taxlaw-2828	465	5	vires	vis	NOUN
taxlaw-2828	465	6	lives	live	VERB
taxlaw-2828	465	7	!	!	PUNCT
taxlaw-2828	466	1	a	a	DET
taxlaw-2828	466	2	stakeholder	stakeholder	NOUN
taxlaw-2828	466	3	analysis	analysis	NOUN
taxlaw-2828	466	4	of	of	ADP
taxlaw-2828	466	5	corporate	corporate	ADJ
taxlaw-2828	466	6	illegality	illegality	NOUN
taxlaw-2828	466	7	(	(	PUNCT
taxlaw-2828	466	8	with	with	ADP
taxlaw-2828	466	9	notes	note	NOUN
taxlaw-2828	466	10	on	on	ADP
taxlaw-2828	466	11	how	how	SCONJ
taxlaw-2828	466	12	corporate	corporate	ADJ
taxlaw-2828	466	13	law	law	NOUN
taxlaw-2828	466	14	could	could	AUX
taxlaw-2828	466	15	reinforce	reinforce	VERB
taxlaw-2828	466	16	international	international	ADJ
taxlaw-2828	466	17	law	law	NOUN
taxlaw-2828	466	18	norms	norm	NOUN
taxlaw-2828	466	19	)	)	PUNCT
taxlaw-2828	466	20	,	,	PUNCT
taxlaw-2828	466	21	87	87	NUM
taxlaw-2828	466	22	va	va	NOUN
taxlaw-2828	466	23	.	.	PUNCT
taxlaw-2828	466	24	l.	l.	PROPN
taxlaw-2828	466	25	rev	rev	PROPN
taxlaw-2828	466	26	.	.	PROPN
taxlaw-2828	466	27	1279	1279	NUM
taxlaw-2828	466	28	,	,	PUNCT
taxlaw-2828	466	29	1307	1307	NUM
taxlaw-2828	466	30	(	(	PUNCT
taxlaw-2828	466	31	2001	2001	NUM
taxlaw-2828	466	32	)	)	PUNCT
taxlaw-2828	466	33	(	(	PUNCT
taxlaw-2828	466	34	explaining	explain	VERB
taxlaw-2828	466	35	the	the	DET
taxlaw-2828	466	36	continued	continued	ADJ
taxlaw-2828	466	37	vitality	vitality	NOUN
taxlaw-2828	466	38	of	of	ADP
taxlaw-2828	466	39	the	the	DET
taxlaw-2828	466	40	ultra	ultra	ADJ
taxlaw-2828	466	41	vires	vis	NOUN
taxlaw-2828	466	42	doctrine	doctrine	NOUN
taxlaw-2828	466	43	in	in	ADP
taxlaw-2828	466	44	modern	modern	ADJ
taxlaw-2828	466	45	corporate	corporate	ADJ
taxlaw-2828	466	46	law	law	NOUN
taxlaw-2828	466	47	)	)	PUNCT
taxlaw-2828	466	48	;	;	PUNCT
taxlaw-2828	466	49	comment	comment	NOUN
taxlaw-2828	466	50	,	,	PUNCT
taxlaw-2828	466	51	quo	quo	NOUN
taxlaw-2828	466	52	warranto	warranto	NOUN
taxlaw-2828	466	53	and	and	CCONJ
taxlaw-2828	466	54	private	private	ADJ
taxlaw-2828	466	55	corporations	corporation	NOUN
taxlaw-2828	466	56	,	,	PUNCT
taxlaw-2828	466	57	37	37	NUM
taxlaw-2828	466	58	yale	yale	PROPN
taxlaw-2828	466	59	l.j	l.j	PROPN
taxlaw-2828	466	60	.	.	PROPN
taxlaw-2828	466	61	237	237	NUM
taxlaw-2828	466	62	,	,	PUNCT
taxlaw-2828	466	63	239	239	NUM
taxlaw-2828	466	64	(	(	PUNCT
taxlaw-2828	466	65	1927	1927	NUM
taxlaw-2828	466	66	)	)	PUNCT
taxlaw-2828	466	67	(	(	PUNCT
taxlaw-2828	466	68	relating	relate	VERB
taxlaw-2828	466	69	quo	quo	PRON
taxlaw-2828	466	70	warranto	warranto	NOUN
taxlaw-2828	466	71	proceeding	proceed	VERB
taxlaw-2828	466	72	to	to	ADP
taxlaw-2828	466	73	the	the	DET
taxlaw-2828	466	74	corporate	corporate	ADJ
taxlaw-2828	466	75	context	context	NOUN
taxlaw-2828	466	76	)	)	PUNCT
taxlaw-2828	466	77	.	.	PUNCT
taxlaw-2828	467	1	122	122	NUM
taxlaw-2828	467	2	see	see	VERB
taxlaw-2828	467	3	greenfield	greenfield	NOUN
taxlaw-2828	467	4	,	,	PUNCT
taxlaw-2828	467	5	supra	supra	PROPN
taxlaw-2828	467	6	note	note	PROPN
taxlaw-2828	467	7	122	122	NUM
taxlaw-2828	467	8	,	,	PUNCT
taxlaw-2828	467	9	at	at	ADP
taxlaw-2828	467	10	1304	1304	NUM
taxlaw-2828	467	11	-	-	SYM
taxlaw-2828	467	12	07	07	NUM
taxlaw-2828	467	13	(	(	PUNCT
taxlaw-2828	467	14	noting	note	VERB
taxlaw-2828	467	15	that	that	SCONJ
taxlaw-2828	467	16	the	the	DET
taxlaw-2828	467	17	ultra	ultra	ADJ
taxlaw-2828	467	18	vires	vis	NOUN
taxlaw-2828	467	19	doctrine	doctrine	NOUN
taxlaw-2828	467	20	protected	protect	VERB
taxlaw-2828	467	21	shareholders	shareholder	NOUN
taxlaw-2828	467	22	by	by	ADP
taxlaw-2828	467	23	limiting	limit	VERB
taxlaw-2828	467	24	corporate	corporate	ADJ
taxlaw-2828	467	25	activities	activity	NOUN
taxlaw-2828	467	26	to	to	ADP
taxlaw-2828	467	27	those	those	PRON
taxlaw-2828	467	28	enumerated	enumerate	VERB
taxlaw-2828	467	29	in	in	ADP
taxlaw-2828	467	30	the	the	DET
taxlaw-2828	467	31	charter	charter	NOUN
taxlaw-2828	467	32	and	and	CCONJ
taxlaw-2828	467	33	that	that	SCONJ
taxlaw-2828	467	34	a	a	DET
taxlaw-2828	467	35	sole	sole	ADJ
taxlaw-2828	467	36	dissenting	dissent	VERB
taxlaw-2828	467	37	shareholder	shareholder	NOUN
taxlaw-2828	467	38	could	could	AUX
taxlaw-2828	467	39	sue	sue	VERB
taxlaw-2828	467	40	to	to	PART
taxlaw-2828	467	41	enjoin	enjoin	VERB
taxlaw-2828	467	42	ultra	ultra	ADJ
taxlaw-2828	467	43	vires	vis	NOUN
taxlaw-2828	467	44	actions	action	NOUN
taxlaw-2828	467	45	,	,	PUNCT
taxlaw-2828	467	46	even	even	ADV
taxlaw-2828	467	47	if	if	SCONJ
taxlaw-2828	467	48	all	all	DET
taxlaw-2828	467	49	other	other	ADJ
taxlaw-2828	467	50	shareholders	shareholder	NOUN
taxlaw-2828	467	51	assented	assent	VERB
taxlaw-2828	467	52	)	)	PUNCT
taxlaw-2828	467	53	.	.	PUNCT
taxlaw-2828	468	1	123	123	NUM
taxlaw-2828	468	2	cal	cal	NOUN
taxlaw-2828	468	3	.	.	PUNCT
taxlaw-2828	469	1	nat’l	nat’l	PROPN
taxlaw-2828	469	2	bank	bank	PROPN
taxlaw-2828	469	3	v.	v.	PROPN
taxlaw-2828	469	4	kennedy	kennedy	PROPN
taxlaw-2828	469	5	,	,	PUNCT
taxlaw-2828	469	6	167	167	NUM
taxlaw-2828	469	7	u.s	u.s	PROPN
taxlaw-2828	469	8	.	.	PROPN
taxlaw-2828	469	9	362	362	NUM
taxlaw-2828	469	10	,	,	PUNCT
taxlaw-2828	469	11	367	367	NUM
taxlaw-2828	469	12	(	(	PUNCT
taxlaw-2828	469	13	1897	1897	NUM
taxlaw-2828	469	14	)	)	PUNCT
taxlaw-2828	469	15	(	(	PUNCT
taxlaw-2828	469	16	citing	cite	VERB
taxlaw-2828	469	17	both	both	PRON
taxlaw-2828	469	18	to	to	ADP
taxlaw-2828	469	19	american	american	ADJ
taxlaw-2828	469	20	and	and	CCONJ
taxlaw-2828	469	21	english	english	PROPN
taxlaw-2828	469	22	cases	case	NOUN
taxlaw-2828	469	23	holding	hold	VERB
taxlaw-2828	469	24	for	for	ADP
taxlaw-2828	469	25	the	the	DET
taxlaw-2828	469	26	proposition	proposition	NOUN
taxlaw-2828	469	27	that	that	SCONJ
taxlaw-2828	469	28	an	an	DET
taxlaw-2828	469	29	ultra	ultra	ADJ
taxlaw-2828	469	30	vires	vis	NOUN
taxlaw-2828	469	31	action	action	NOUN
taxlaw-2828	469	32	can	can	AUX
taxlaw-2828	469	33	not	not	PART
taxlaw-2828	469	34	be	be	AUX
taxlaw-2828	469	35	ratified	ratify	VERB
taxlaw-2828	469	36	)	)	PUNCT
taxlaw-2828	469	37	.	.	PUNCT
taxlaw-2828	470	1	2014	2014	NUM
taxlaw-2828	470	2	]	]	PUNCT
taxlaw-2828	470	3	a	a	DET
taxlaw-2828	470	4	new	new	ADJ
taxlaw-2828	470	5	theory	theory	NOUN
taxlaw-2828	470	6	of	of	ADP
taxlaw-2828	470	7	taxpayer	taxpayer	NOUN
taxlaw-2828	470	8	standing	stand	VERB
taxlaw-2828	470	9	137	137	NUM
taxlaw-2828	470	10	employing	employ	VERB
taxlaw-2828	470	11	unique	unique	ADJ
taxlaw-2828	470	12	procedural	procedural	ADJ
taxlaw-2828	470	13	mechanisms	mechanism	NOUN
taxlaw-2828	470	14	(	(	PUNCT
taxlaw-2828	470	15	the	the	DET
taxlaw-2828	470	16	derivative	derivative	ADJ
taxlaw-2828	470	17	action	action	NOUN
taxlaw-2828	470	18	)	)	PUNCT
taxlaw-2828	470	19	and	and	CCONJ
taxlaw-2828	470	20	by	by	ADP
taxlaw-2828	470	21	enshrining	enshrine	VERB
taxlaw-2828	470	22	counter	counter	ADJ
taxlaw-2828	470	23	-	-	ADJ
taxlaw-2828	470	24	majoritarian	majoritarian	ADJ
taxlaw-2828	470	25	principles	principle	NOUN
taxlaw-2828	470	26	into	into	ADP
taxlaw-2828	470	27	the	the	DET
taxlaw-2828	470	28	fabric	fabric	NOUN
taxlaw-2828	470	29	of	of	ADP
taxlaw-2828	470	30	corporate	corporate	ADJ
taxlaw-2828	470	31	law	law	NOUN
taxlaw-2828	470	32	(	(	PUNCT
taxlaw-2828	470	33	the	the	DET
taxlaw-2828	470	34	idea	idea	NOUN
taxlaw-2828	470	35	that	that	SCONJ
taxlaw-2828	470	36	ultra	ultra	ADJ
taxlaw-2828	470	37	vires	vis	NOUN
taxlaw-2828	470	38	actions	action	NOUN
taxlaw-2828	470	39	can	can	AUX
taxlaw-2828	470	40	not	not	PART
taxlaw-2828	470	41	be	be	AUX
taxlaw-2828	470	42	ratified	ratify	VERB
taxlaw-2828	470	43	)	)	PUNCT
taxlaw-2828	470	44	,	,	PUNCT
taxlaw-2828	470	45	then	then	ADV
taxlaw-2828	470	46	there	there	PRON
taxlaw-2828	470	47	is	be	VERB
taxlaw-2828	470	48	equal	equal	ADJ
taxlaw-2828	470	49	or	or	CCONJ
taxlaw-2828	470	50	better	well	ADJ
taxlaw-2828	470	51	reason	reason	NOUN
taxlaw-2828	470	52	to	to	PART
taxlaw-2828	470	53	protect	protect	VERB
taxlaw-2828	470	54	citizens	citizen	NOUN
taxlaw-2828	470	55	with	with	ADP
taxlaw-2828	470	56	minority	minority	NOUN
taxlaw-2828	470	57	viewpoints	viewpoint	NOUN
taxlaw-2828	470	58	from	from	ADP
taxlaw-2828	470	59	violations	violation	NOUN
taxlaw-2828	470	60	of	of	ADP
taxlaw-2828	470	61	the	the	DET
taxlaw-2828	470	62	foundational	foundational	ADJ
taxlaw-2828	470	63	document	document	NOUN
taxlaw-2828	470	64	that	that	PRON
taxlaw-2828	470	65	is	be	AUX
taxlaw-2828	470	66	the	the	DET
taxlaw-2828	470	67	bedrock	bedrock	NOUN
taxlaw-2828	470	68	of	of	ADP
taxlaw-2828	470	69	our	our	PRON
taxlaw-2828	470	70	society	society	NOUN
taxlaw-2828	470	71	by	by	ADP
taxlaw-2828	470	72	providing	provide	VERB
taxlaw-2828	470	73	them	they	PRON
taxlaw-2828	470	74	with	with	ADP
taxlaw-2828	470	75	counter	counter	ADJ
taxlaw-2828	470	76	-	-	ADJ
taxlaw-2828	470	77	majoritarian	majoritarian	ADJ
taxlaw-2828	470	78	principles	principle	NOUN
taxlaw-2828	470	79	(	(	PUNCT
taxlaw-2828	470	80	the	the	DET
taxlaw-2828	470	81	establishment	establishment	NOUN
taxlaw-2828	470	82	clause	clause	NOUN
taxlaw-2828	470	83	)	)	PUNCT
taxlaw-2828	470	84	and	and	CCONJ
taxlaw-2828	470	85	unique	unique	ADJ
taxlaw-2828	470	86	procedural	procedural	ADJ
taxlaw-2828	470	87	mechanisms	mechanism	NOUN
taxlaw-2828	470	88	(	(	PUNCT
taxlaw-2828	470	89	taxpayer	taxpayer	NOUN
taxlaw-2828	470	90	standing	standing	NOUN
taxlaw-2828	470	91	)	)	PUNCT
taxlaw-2828	470	92	.	.	PUNCT
taxlaw-2828	471	1	d.	d.	PROPN
taxlaw-2828	471	2	a	a	DET
taxlaw-2828	471	3	new	new	ADJ
taxlaw-2828	471	4	theory	theory	NOUN
taxlaw-2828	471	5	of	of	ADP
taxlaw-2828	471	6	taxpayer	taxpayer	NOUN
taxlaw-2828	471	7	standing	stand	VERB
taxlaw-2828	471	8	this	this	DET
taxlaw-2828	471	9	new	new	ADJ
taxlaw-2828	471	10	theory	theory	NOUN
taxlaw-2828	471	11	of	of	ADP
taxlaw-2828	471	12	taxpayer	taxpayer	NOUN
taxlaw-2828	471	13	standing	standing	NOUN
taxlaw-2828	471	14	conceives	conceive	NOUN
taxlaw-2828	471	15	of	of	ADP
taxlaw-2828	471	16	all	all	DET
taxlaw-2828	471	17	questions	question	NOUN
taxlaw-2828	471	18	of	of	ADP
taxlaw-2828	471	19	standing	stand	VERB
taxlaw-2828	471	20	as	as	ADP
taxlaw-2828	471	21	constitutional	constitutional	ADJ
taxlaw-2828	471	22	questions	question	NOUN
taxlaw-2828	471	23	.	.	PUNCT
taxlaw-2828	472	1	insofar	insofar	ADV
taxlaw-2828	472	2	as	as	ADP
taxlaw-2828	472	3	an	an	DET
taxlaw-2828	472	4	examination	examination	NOUN
taxlaw-2828	472	5	of	of	ADP
taxlaw-2828	472	6	standing	standing	NOUN
taxlaw-2828	472	7	requires	require	VERB
taxlaw-2828	472	8	pragmatism	pragmatism	NOUN
taxlaw-2828	472	9	to	to	PART
taxlaw-2828	472	10	be	be	AUX
taxlaw-2828	472	11	sensible	sensible	ADJ
taxlaw-2828	472	12	at	at	ADV
taxlaw-2828	472	13	all	all	ADV
taxlaw-2828	472	14	,	,	PUNCT
taxlaw-2828	472	15	such	such	ADJ
taxlaw-2828	472	16	considerations	consideration	NOUN
taxlaw-2828	472	17	can	can	AUX
taxlaw-2828	472	18	not	not	PART
taxlaw-2828	472	19	be	be	AUX
taxlaw-2828	472	20	divorced	divorce	VERB
taxlaw-2828	472	21	from	from	ADP
taxlaw-2828	472	22	the	the	DET
taxlaw-2828	472	23	project	project	NOUN
taxlaw-2828	472	24	of	of	ADP
taxlaw-2828	472	25	constitutional	constitutional	ADJ
taxlaw-2828	472	26	interpretation	interpretation	NOUN
taxlaw-2828	472	27	—	—	PUNCT
taxlaw-2828	472	28	pragmatic	pragmatic	ADJ
taxlaw-2828	472	29	concerns	concern	NOUN
taxlaw-2828	472	30	are	be	AUX
taxlaw-2828	472	31	baked	bake	VERB
taxlaw-2828	472	32	into	into	ADP
taxlaw-2828	472	33	the	the	DET
taxlaw-2828	472	34	analysis	analysis	NOUN
taxlaw-2828	472	35	of	of	ADP
taxlaw-2828	472	36	whether	whether	SCONJ
taxlaw-2828	472	37	the	the	DET
taxlaw-2828	472	38	legal	legal	ADJ
taxlaw-2828	472	39	conclusions	conclusion	NOUN
taxlaw-2828	472	40	of	of	ADP
taxlaw-2828	472	41	“	"	PUNCT
taxlaw-2828	472	42	case	case	NOUN
taxlaw-2828	472	43	”	"	PUNCT
taxlaw-2828	472	44	or	or	CCONJ
taxlaw-2828	472	45	“	"	PUNCT
taxlaw-2828	472	46	controversy	controversy	NOUN
taxlaw-2828	472	47	”	"	PUNCT
taxlaw-2828	472	48	are	be	AUX
taxlaw-2828	472	49	affixed	affix	VERB
taxlaw-2828	472	50	to	to	ADP
taxlaw-2828	472	51	a	a	DET
taxlaw-2828	472	52	particular	particular	ADJ
taxlaw-2828	472	53	dispute	dispute	NOUN
taxlaw-2828	472	54	,	,	PUNCT
taxlaw-2828	472	55	rendering	render	VERB
taxlaw-2828	472	56	it	it	PRON
taxlaw-2828	472	57	apt	apt	ADJ
taxlaw-2828	472	58	to	to	PART
taxlaw-2828	472	59	adjudication	adjudication	NOUN
taxlaw-2828	472	60	in	in	ADP
taxlaw-2828	472	61	the	the	DET
taxlaw-2828	472	62	courts	court	NOUN
taxlaw-2828	472	63	.	.	PUNCT
taxlaw-2828	473	1	this	this	DET
taxlaw-2828	473	2	test	test	NOUN
taxlaw-2828	473	3	for	for	ADP
taxlaw-2828	473	4	taxpayer	taxpayer	NOUN
taxlaw-2828	473	5	standing	standing	NOUN
taxlaw-2828	473	6	is	be	AUX
taxlaw-2828	473	7	informed	inform	VERB
taxlaw-2828	473	8	by	by	ADP
taxlaw-2828	473	9	pragmatic	pragmatic	ADJ
taxlaw-2828	473	10	concerns	concern	NOUN
taxlaw-2828	473	11	,	,	PUNCT
taxlaw-2828	473	12	but	but	CCONJ
taxlaw-2828	473	13	it	it	PRON
taxlaw-2828	473	14	is	be	AUX
taxlaw-2828	473	15	not	not	PART
taxlaw-2828	473	16	any	any	PRON
taxlaw-2828	473	17	more	more	ADV
taxlaw-2828	473	18	antithetical	antithetical	ADJ
taxlaw-2828	473	19	to	to	ADP
taxlaw-2828	473	20	constitutional	constitutional	ADJ
taxlaw-2828	473	21	interpretation	interpretation	NOUN
taxlaw-2828	473	22	than	than	ADP
taxlaw-2828	473	23	any	any	DET
taxlaw-2828	473	24	other	other	ADJ
taxlaw-2828	473	25	attempts	attempt	NOUN
taxlaw-2828	473	26	to	to	PART
taxlaw-2828	473	27	use	use	VERB
taxlaw-2828	473	28	pragmatism	pragmatism	NOUN
taxlaw-2828	473	29	to	to	PART
taxlaw-2828	473	30	define	define	VERB
taxlaw-2828	473	31	the	the	DET
taxlaw-2828	473	32	boundaries	boundary	NOUN
taxlaw-2828	473	33	of	of	ADP
taxlaw-2828	473	34	the	the	DET
taxlaw-2828	473	35	standing	standing	NOUN
taxlaw-2828	473	36	doctrine	doctrine	NOUN
taxlaw-2828	473	37	.	.	PUNCT
taxlaw-2828	474	1	this	this	PRON
taxlaw-2828	474	2	is	be	AUX
taxlaw-2828	474	3	a	a	DET
taxlaw-2828	474	4	more	more	ADV
taxlaw-2828	474	5	sensible	sensible	ADJ
taxlaw-2828	474	6	route	route	NOUN
taxlaw-2828	474	7	than	than	ADP
taxlaw-2828	474	8	separating	separate	VERB
taxlaw-2828	474	9	“	"	PUNCT
taxlaw-2828	474	10	constitutional	constitutional	ADJ
taxlaw-2828	474	11	”	"	PUNCT
taxlaw-2828	474	12	from	from	ADP
taxlaw-2828	474	13	“	"	PUNCT
taxlaw-2828	474	14	pragmatic	pragmatic	ADJ
taxlaw-2828	474	15	”	"	PUNCT
taxlaw-2828	474	16	types	type	NOUN
taxlaw-2828	474	17	of	of	ADP
taxlaw-2828	474	18	standing	standing	ADJ
taxlaw-2828	474	19	requirements	requirement	NOUN
taxlaw-2828	474	20	.	.	PUNCT
taxlaw-2828	475	1	separating	separate	VERB
taxlaw-2828	475	2	those	those	DET
taxlaw-2828	475	3	requirements	requirement	NOUN
taxlaw-2828	475	4	,	,	PUNCT
taxlaw-2828	475	5	makes	make	VERB
taxlaw-2828	475	6	the	the	DET
taxlaw-2828	475	7	doctrine	doctrine	NOUN
taxlaw-2828	475	8	even	even	ADV
taxlaw-2828	475	9	more	more	ADV
taxlaw-2828	475	10	complicated	complicated	ADJ
taxlaw-2828	475	11	by	by	ADP
taxlaw-2828	475	12	imposing	impose	VERB
taxlaw-2828	475	13	two	two	NUM
taxlaw-2828	475	14	different	different	ADJ
taxlaw-2828	475	15	types	type	NOUN
taxlaw-2828	475	16	of	of	ADP
taxlaw-2828	475	17	barriers	barrier	NOUN
taxlaw-2828	475	18	,	,	PUNCT
taxlaw-2828	475	19	as	as	SCONJ
taxlaw-2828	475	20	the	the	DET
taxlaw-2828	475	21	court	court	NOUN
taxlaw-2828	475	22	acknowledges	acknowledge	VERB
taxlaw-2828	475	23	it	it	PRON
taxlaw-2828	475	24	has	have	AUX
taxlaw-2828	475	25	done	do	VERB
taxlaw-2828	475	26	in	in	ADP
taxlaw-2828	475	27	elk	elk	PROPN
taxlaw-2828	475	28	grove	grove	PROPN
taxlaw-2828	475	29	unified	unify	VERB
taxlaw-2828	475	30	school	school	NOUN
taxlaw-2828	475	31	district	district	NOUN
taxlaw-2828	475	32	v.	v.	ADP
taxlaw-2828	475	33	newdow	newdow	PROPN
taxlaw-2828	475	34	.	.	PUNCT
taxlaw-2828	476	1	124	124	NUM
taxlaw-2828	476	2	forcing	force	VERB
taxlaw-2828	476	3	would	would	AUX
taxlaw-2828	476	4	-	-	PUNCT
taxlaw-2828	476	5	be	be	AUX
taxlaw-2828	476	6	litigants	litigant	NOUN
taxlaw-2828	476	7	to	to	PART
taxlaw-2828	476	8	jump	jump	VERB
taxlaw-2828	476	9	through	through	ADP
taxlaw-2828	476	10	an	an	DET
taxlaw-2828	476	11	additional	additional	ADJ
taxlaw-2828	476	12	hurdle	hurdle	NOUN
taxlaw-2828	476	13	not	not	PART
taxlaw-2828	476	14	required	require	VERB
taxlaw-2828	476	15	by	by	ADP
taxlaw-2828	476	16	the	the	DET
taxlaw-2828	476	17	constitution	constitution	NOUN
taxlaw-2828	476	18	to	to	PART
taxlaw-2828	476	19	vindicate	vindicate	VERB
taxlaw-2828	476	20	constitutional	constitutional	ADJ
taxlaw-2828	476	21	rights	right	NOUN
taxlaw-2828	476	22	is	be	AUX
taxlaw-2828	476	23	simply	simply	ADV
taxlaw-2828	476	24	improper	improper	ADJ
taxlaw-2828	476	25	.	.	PUNCT
taxlaw-2828	477	1	if	if	SCONJ
taxlaw-2828	477	2	no	no	DET
taxlaw-2828	477	3	pragmatic	pragmatic	ADJ
taxlaw-2828	477	4	limitation	limitation	NOUN
taxlaw-2828	477	5	can	can	AUX
taxlaw-2828	477	6	be	be	AUX
taxlaw-2828	477	7	found	find	VERB
taxlaw-2828	477	8	in	in	ADP
taxlaw-2828	477	9	article	article	PROPN
taxlaw-2828	477	10	iii	iii	PROPN
taxlaw-2828	477	11	itself	itself	PRON
taxlaw-2828	477	12	,	,	PUNCT
taxlaw-2828	477	13	it	it	PRON
taxlaw-2828	477	14	should	should	AUX
taxlaw-2828	477	15	not	not	PART
taxlaw-2828	477	16	be	be	AUX
taxlaw-2828	477	17	imposed	impose	VERB
taxlaw-2828	477	18	upon	upon	SCONJ
taxlaw-2828	477	19	prospective	prospective	ADJ
taxlaw-2828	477	20	plaintiffs	plaintiff	NOUN
taxlaw-2828	477	21	.	.	PUNCT
taxlaw-2828	478	1	125	125	NUM
taxlaw-2828	478	2	hence	hence	ADV
taxlaw-2828	478	3	,	,	PUNCT
taxlaw-2828	478	4	this	this	DET
taxlaw-2828	478	5	note	note	NOUN
taxlaw-2828	478	6	proposes	propose	VERB
taxlaw-2828	478	7	the	the	DET
taxlaw-2828	478	8	theory	theory	NOUN
taxlaw-2828	478	9	that	that	SCONJ
taxlaw-2828	478	10	taxpayer	taxpayer	NOUN
taxlaw-2828	478	11	standing	standing	NOUN
taxlaw-2828	478	12	is	be	AUX
taxlaw-2828	478	13	appropriate	appropriate	ADJ
taxlaw-2828	478	14	where	where	SCONJ
taxlaw-2828	478	15	:	:	PUNCT
taxlaw-2828	478	16	(	(	PUNCT
taxlaw-2828	478	17	1	1	X
taxlaw-2828	478	18	)	)	PUNCT
taxlaw-2828	478	19	the	the	DET
taxlaw-2828	478	20	taxpayer	taxpayer	NOUN
taxlaw-2828	478	21	’s	’s	PART
taxlaw-2828	478	22	status	status	NOUN
taxlaw-2828	478	23	as	as	ADP
taxlaw-2828	478	24	a	a	DET
taxlaw-2828	478	25	taxpayer	taxpayer	NOUN
taxlaw-2828	478	26	bears	bear	VERB
taxlaw-2828	478	27	a	a	DET
taxlaw-2828	478	28	reasonable	reasonable	ADJ
taxlaw-2828	478	29	relationship	relationship	NOUN
taxlaw-2828	478	30	to	to	ADP
taxlaw-2828	478	31	the	the	DET
taxlaw-2828	478	32	expenditure	expenditure	NOUN
taxlaw-2828	478	33	of	of	ADP
taxlaw-2828	478	34	government	government	NOUN
taxlaw-2828	478	35	funds	fund	NOUN
taxlaw-2828	478	36	in	in	ADP
taxlaw-2828	478	37	question	question	NOUN
taxlaw-2828	478	38	;	;	PUNCT
taxlaw-2828	478	39	(	(	PUNCT
taxlaw-2828	478	40	2	2	X
taxlaw-2828	478	41	)	)	PUNCT
taxlaw-2828	478	42	it	it	PRON
taxlaw-2828	478	43	is	be	AUX
taxlaw-2828	478	44	of	of	ADP
taxlaw-2828	478	45	practical	practical	ADJ
taxlaw-2828	478	46	necessity	necessity	NOUN
taxlaw-2828	478	47	because	because	SCONJ
taxlaw-2828	478	48	the	the	DET
taxlaw-2828	478	49	political	political	ADJ
taxlaw-2828	478	50	system	system	NOUN
taxlaw-2828	478	51	is	be	AUX
taxlaw-2828	478	52	structurally	structurally	ADV
taxlaw-2828	478	53	ill	ill	ADV
taxlaw-2828	478	54	-	-	PUNCT
taxlaw-2828	478	55	equipped	equipped	ADJ
taxlaw-2828	478	56	to	to	PART
taxlaw-2828	478	57	provide	provide	VERB
taxlaw-2828	478	58	a	a	DET
taxlaw-2828	478	59	remedy	remedy	NOUN
taxlaw-2828	478	60	for	for	ADP
taxlaw-2828	478	61	those	those	PRON
taxlaw-2828	478	62	who	who	PRON
taxlaw-2828	478	63	object	object	VERB
taxlaw-2828	478	64	to	to	ADP
taxlaw-2828	478	65	a	a	DET
taxlaw-2828	478	66	particular	particular	ADJ
taxlaw-2828	478	67	expenditure	expenditure	NOUN
taxlaw-2828	478	68	of	of	ADP
taxlaw-2828	478	69	government	government	NOUN
taxlaw-2828	478	70	funds	fund	NOUN
taxlaw-2828	478	71	alleged	allege	VERB
taxlaw-2828	478	72	to	to	PART
taxlaw-2828	478	73	violate	violate	VERB
taxlaw-2828	478	74	the	the	DET
taxlaw-2828	478	75	constitution	constitution	NOUN
taxlaw-2828	478	76	or	or	CCONJ
taxlaw-2828	478	77	the	the	DET
taxlaw-2828	478	78	taxpayer	taxpayer	NOUN
taxlaw-2828	478	79	is	be	AUX
taxlaw-2828	478	80	a	a	DET
taxlaw-2828	478	81	member	member	NOUN
taxlaw-2828	478	82	of	of	ADP
taxlaw-2828	478	83	the	the	DET
taxlaw-2828	478	84	class	class	NOUN
taxlaw-2828	478	85	for	for	ADP
taxlaw-2828	478	86	whom	whom	PRON
taxlaw-2828	478	87	the	the	DET
taxlaw-2828	478	88	especial	especial	ADJ
taxlaw-2828	478	89	benefit	benefit	NOUN
taxlaw-2828	478	90	of	of	ADP
taxlaw-2828	478	91	a	a	DET
taxlaw-2828	478	92	constitutional	constitutional	ADJ
taxlaw-2828	478	93	limitation	limitation	NOUN
taxlaw-2828	478	94	is	be	AUX
taxlaw-2828	478	95	intended	intend	VERB
taxlaw-2828	478	96	to	to	PART
taxlaw-2828	478	97	directly	directly	ADV
taxlaw-2828	478	98	run	run	VERB
taxlaw-2828	478	99	;	;	PUNCT
taxlaw-2828	478	100	and	and	CCONJ
taxlaw-2828	478	101	(	(	PUNCT
taxlaw-2828	478	102	3	3	X
taxlaw-2828	478	103	)	)	PUNCT
taxlaw-2828	478	104	where	where	SCONJ
taxlaw-2828	478	105	no	no	DET
taxlaw-2828	478	106	other	other	ADJ
taxlaw-2828	478	107	plausible	plausible	ADJ
taxlaw-2828	478	108	party	party	NOUN
taxlaw-2828	478	109	has	have	AUX
taxlaw-2828	478	110	standing	stand	VERB
taxlaw-2828	478	111	to	to	PART
taxlaw-2828	478	112	challenge	challenge	VERB
taxlaw-2828	478	113	the	the	DET
taxlaw-2828	478	114	alleged	alleged	ADJ
taxlaw-2828	478	115	violation	violation	NOUN
taxlaw-2828	478	116	,	,	PUNCT
taxlaw-2828	478	117	leaving	leave	VERB
taxlaw-2828	478	118	it	it	PRON
taxlaw-2828	478	119	functionally	functionally	ADV
taxlaw-2828	478	120	irremediable	irremediable	ADJ
taxlaw-2828	478	121	.	.	PUNCT
taxlaw-2828	479	1	1	1	X
taxlaw-2828	479	2	.	.	X
taxlaw-2828	479	3	reasonable	reasonable	ADJ
taxlaw-2828	479	4	relationship	relationship	NOUN
taxlaw-2828	479	5	to	to	ADP
taxlaw-2828	479	6	challenged	challenge	VERB
taxlaw-2828	479	7	expenditure	expenditure	NOUN
taxlaw-2828	479	8	the	the	DET
taxlaw-2828	479	9	flast	flast	ADJ
taxlaw-2828	479	10	test	test	NOUN
taxlaw-2828	479	11	expresses	express	VERB
taxlaw-2828	479	12	broadly	broadly	ADV
taxlaw-2828	479	13	the	the	DET
taxlaw-2828	479	14	same	same	ADJ
taxlaw-2828	479	15	concerns	concern	NOUN
taxlaw-2828	479	16	as	as	ADP
taxlaw-2828	479	17	this	this	DET
taxlaw-2828	479	18	first	first	ADJ
taxlaw-2828	479	19	prong	prong	NOUN
taxlaw-2828	479	20	.	.	PUNCT
taxlaw-2828	480	1	it	it	PRON
taxlaw-2828	480	2	says	say	VERB
taxlaw-2828	480	3	that	that	SCONJ
taxlaw-2828	480	4	the	the	DET
taxlaw-2828	480	5	taxpayer	taxpayer	NOUN
taxlaw-2828	480	6	must	must	AUX
taxlaw-2828	480	7	do	do	VERB
taxlaw-2828	480	8	two	two	NUM
taxlaw-2828	480	9	things	thing	NOUN
taxlaw-2828	480	10	to	to	PART
taxlaw-2828	480	11	have	have	VERB
taxlaw-2828	480	12	standing	stand	VERB
taxlaw-2828	480	13	:	:	PUNCT
taxlaw-2828	480	14	(	(	PUNCT
taxlaw-2828	480	15	1	1	X
taxlaw-2828	480	16	)	)	PUNCT
taxlaw-2828	480	17	“	"	PUNCT
taxlaw-2828	480	18	establish	establish	VERB
taxlaw-2828	480	19	a	a	DET
taxlaw-2828	480	20	logical	logical	ADJ
taxlaw-2828	480	21	link	link	NOUN
taxlaw-2828	480	22	between	between	ADP
taxlaw-2828	480	23	[	[	X
taxlaw-2828	480	24	status	status	NOUN
taxlaw-2828	480	25	as	as	ADP
taxlaw-2828	480	26	a	a	DET
taxlaw-2828	480	27	taxpayer	taxpayer	NOUN
taxlaw-2828	480	28	]	]	PUNCT
taxlaw-2828	480	29	and	and	CCONJ
taxlaw-2828	480	30	the	the	DET
taxlaw-2828	480	31	type	type	NOUN
taxlaw-2828	480	32	of	of	ADP
taxlaw-2828	480	33	legislative	legislative	ADJ
taxlaw-2828	480	34	enactment	enactment	NOUN
taxlaw-2828	480	35	attacked	attack	VERB
taxlaw-2828	480	36	”	"	PUNCT
taxlaw-2828	480	37	;	;	PUNCT
taxlaw-2828	480	38	and	and	CCONJ
taxlaw-2828	480	39	(	(	PUNCT
taxlaw-2828	480	40	2	2	X
taxlaw-2828	480	41	)	)	PUNCT
taxlaw-2828	480	42	“	"	PUNCT
taxlaw-2828	480	43	establish	establish	VERB
taxlaw-2828	480	44	a	a	DET
taxlaw-2828	480	45	nexus	nexus	NOUN
taxlaw-2828	480	46	between	between	ADP
taxlaw-2828	480	47	that	that	DET
taxlaw-2828	480	48	status	status	NOUN
taxlaw-2828	480	49	and	and	CCONJ
taxlaw-2828	480	50	the	the	DET
taxlaw-2828	480	51	precise	precise	ADJ
taxlaw-2828	480	52	nature	nature	NOUN
taxlaw-2828	480	53	of	of	ADP
taxlaw-2828	480	54	the	the	DET
taxlaw-2828	480	55	constitutional	constitutional	ADJ
taxlaw-2828	480	56	infringement	infringement	NOUN
taxlaw-2828	480	57	alleged	allege	VERB
taxlaw-2828	480	58	.	.	PUNCT
taxlaw-2828	480	59	”	"	PUNCT
taxlaw-2828	481	1	126	126	NUM
taxlaw-2828	481	2	the	the	DET
taxlaw-2828	481	3	main	main	ADJ
taxlaw-2828	481	4	problem	problem	NOUN
taxlaw-2828	481	5	with	with	ADP
taxlaw-2828	481	6	the	the	DET
taxlaw-2828	481	7	flast	flast	ADJ
taxlaw-2828	481	8	test	test	NOUN
taxlaw-2828	481	9	is	be	AUX
taxlaw-2828	481	10	that	that	SCONJ
taxlaw-2828	481	11	it	it	PRON
taxlaw-2828	481	12	is	be	AUX
taxlaw-2828	481	13	turbid	turbid	ADJ
taxlaw-2828	481	14	and	and	CCONJ
taxlaw-2828	481	15	confusing	confusing	ADJ
taxlaw-2828	481	16	.	.	PUNCT
taxlaw-2828	482	1	the	the	DET
taxlaw-2828	482	2	first	first	ADJ
taxlaw-2828	482	3	part	part	NOUN
taxlaw-2828	482	4	of	of	ADP
taxlaw-2828	482	5	the	the	DET
taxlaw-2828	482	6	test	test	NOUN
taxlaw-2828	482	7	is	be	AUX
taxlaw-2828	482	8	meant	mean	VERB
taxlaw-2828	482	9	to	to	PART
taxlaw-2828	482	10	express	express	VERB
taxlaw-2828	482	11	the	the	DET
taxlaw-2828	482	12	idea	idea	NOUN
taxlaw-2828	482	13	that	that	SCONJ
taxlaw-2828	482	14	a	a	DET
taxlaw-2828	482	15	party	party	NOUN
taxlaw-2828	482	16	can	can	AUX
taxlaw-2828	482	17	only	only	ADV
taxlaw-2828	482	18	challenge	challenge	VERB
taxlaw-2828	482	19	exercises	exercise	NOUN
taxlaw-2828	482	20	of	of	ADP
taxlaw-2828	482	21	the	the	DET
taxlaw-2828	482	22	taxing	tax	VERB
taxlaw-2828	482	23	and	and	CCONJ
taxlaw-2828	482	24	spending	spending	NOUN
taxlaw-2828	482	25	clause	clause	NOUN
taxlaw-2828	482	26	of	of	ADP
taxlaw-2828	482	27	the	the	DET
taxlaw-2828	482	28	constitution	constitution	NOUN
taxlaw-2828	482	29	.	.	PUNCT
taxlaw-2828	483	1	this	this	DET
taxlaw-2828	483	2	part	part	NOUN
taxlaw-2828	483	3	of	of	ADP
taxlaw-2828	483	4	the	the	DET
taxlaw-2828	483	5	test	test	NOUN
taxlaw-2828	483	6	is	be	AUX
taxlaw-2828	483	7	unclear	unclear	ADJ
taxlaw-2828	483	8	and	and	CCONJ
taxlaw-2828	483	9	without	without	ADP
taxlaw-2828	483	10	a	a	DET
taxlaw-2828	483	11	sound	sound	ADJ
taxlaw-2828	483	12	foundation	foundation	NOUN
taxlaw-2828	483	13	.	.	PUNCT
taxlaw-2828	484	1	as	as	SCONJ
taxlaw-2828	484	2	justice	justice	PROPN
taxlaw-2828	484	3	scalia	scalia	PROPN
taxlaw-2828	484	4	and	and	CCONJ
taxlaw-2828	484	5	justice	justice	PROPN
taxlaw-2828	484	6	souter	souter	PROPN
taxlaw-2828	484	7	argue	argue	PROPN
taxlaw-2828	484	8	in	in	ADP
taxlaw-2828	484	9	hein	hein	PROPN
taxlaw-2828	484	10	,	,	PUNCT
taxlaw-2828	484	11	whether	whether	SCONJ
taxlaw-2828	484	12	the	the	DET
taxlaw-2828	484	13	expenditure	expenditure	NOUN
taxlaw-2828	484	14	of	of	ADP
taxlaw-2828	484	15	government	government	NOUN
taxlaw-2828	484	16	funds	fund	NOUN
taxlaw-2828	484	17	were	be	AUX
taxlaw-2828	484	18	to	to	PART
taxlaw-2828	484	19	be	be	AUX
taxlaw-2828	484	20	effected	effect	VERB
taxlaw-2828	484	21	by	by	ADP
taxlaw-2828	484	22	the	the	DET
taxlaw-2828	484	23	executive	executive	ADJ
taxlaw-2828	484	24	branch	branch	NOUN
taxlaw-2828	484	25	,	,	PUNCT
taxlaw-2828	484	26	pursuant	pursuant	ADJ
taxlaw-2828	484	27	to	to	ADP
taxlaw-2828	484	28	a	a	DET
taxlaw-2828	484	29	general	general	ADJ
taxlaw-2828	484	30	appropriation	appropriation	NOUN
taxlaw-2828	484	31	,	,	PUNCT
taxlaw-2828	484	32	or	or	CCONJ
taxlaw-2828	484	33	the	the	DET
taxlaw-2828	484	34	legislative	legislative	ADJ
taxlaw-2828	484	35	branch	branch	NOUN
taxlaw-2828	484	36	as	as	ADP
taxlaw-2828	484	37	a	a	DET
taxlaw-2828	484	38	direct	direct	ADJ
taxlaw-2828	484	39	exercise	exercise	NOUN
taxlaw-2828	484	40	of	of	ADP
taxlaw-2828	484	41	the	the	DET
taxlaw-2828	484	42	taxing	tax	VERB
taxlaw-2828	484	43	and	and	CCONJ
taxlaw-2828	484	44	spending	spending	NOUN
taxlaw-2828	484	45	power	power	NOUN
taxlaw-2828	484	46	,	,	PUNCT
taxlaw-2828	484	47	the	the	DET
taxlaw-2828	484	48	establishment	establishment	NOUN
taxlaw-2828	484	49	clause	clause	NOUN
taxlaw-2828	484	50	(	(	PUNCT
taxlaw-2828	484	51	or	or	CCONJ
taxlaw-2828	484	52	any	any	DET
taxlaw-2828	484	53	other	other	ADJ
taxlaw-2828	484	54	part	part	NOUN
taxlaw-2828	484	55	of	of	ADP
taxlaw-2828	484	56	the	the	DET
taxlaw-2828	484	57	124	124	NUM
taxlaw-2828	484	58	542	542	NUM
taxlaw-2828	484	59	u.s	u.s	PROPN
taxlaw-2828	484	60	.	.	PROPN
taxlaw-2828	484	61	1	1	NUM
taxlaw-2828	484	62	,	,	PUNCT
taxlaw-2828	484	63	11	11	NUM
taxlaw-2828	484	64	(	(	PUNCT
taxlaw-2828	484	65	2004	2004	NUM
taxlaw-2828	484	66	)	)	PUNCT
taxlaw-2828	484	67	.	.	PUNCT
taxlaw-2828	485	1	125	125	NUM
taxlaw-2828	486	1	but	but	CCONJ
taxlaw-2828	486	2	see	see	VERB
taxlaw-2828	486	3	judge	judge	NOUN
taxlaw-2828	486	4	posner	posner	NOUN
taxlaw-2828	486	5	,	,	PUNCT
taxlaw-2828	486	6	who	who	PRON
taxlaw-2828	486	7	appears	appear	VERB
taxlaw-2828	486	8	to	to	PART
taxlaw-2828	486	9	approve	approve	VERB
taxlaw-2828	486	10	of	of	ADP
taxlaw-2828	486	11	these	these	DET
taxlaw-2828	486	12	separate	separate	ADJ
taxlaw-2828	486	13	requirements	requirement	NOUN
taxlaw-2828	486	14	,	,	PUNCT
taxlaw-2828	486	15	in	in	ADP
taxlaw-2828	486	16	american	american	ADJ
taxlaw-2828	486	17	bottom	bottom	PROPN
taxlaw-2828	486	18	conservancy	conservancy	PROPN
taxlaw-2828	486	19	v.	v.	ADP
taxlaw-2828	486	20	u.s	u.s	PROPN
taxlaw-2828	486	21	.	.	PROPN
taxlaw-2828	486	22	army	army	PROPN
taxlaw-2828	486	23	corps	corps	PROPN
taxlaw-2828	486	24	of	of	ADP
taxlaw-2828	486	25	engineers	engineer	NOUN
taxlaw-2828	486	26	,	,	PUNCT
taxlaw-2828	486	27	650	650	NUM
taxlaw-2828	486	28	f.3d	f.3d	NOUN
taxlaw-2828	486	29	.	.	PUNCT
taxlaw-2828	486	30	652	652	NUM
taxlaw-2828	486	31	,	,	PUNCT
taxlaw-2828	486	32	655	655	NUM
taxlaw-2828	486	33	-	-	SYM
taxlaw-2828	486	34	656	656	NUM
taxlaw-2828	486	35	(	(	PUNCT
taxlaw-2828	486	36	7th	7th	ADJ
taxlaw-2828	486	37	cir	cir	NOUN
taxlaw-2828	486	38	.	.	PUNCT
taxlaw-2828	486	39	2011	2011	NUM
taxlaw-2828	486	40	)	)	PUNCT
taxlaw-2828	486	41	.	.	PUNCT
taxlaw-2828	487	1	126	126	NUM
taxlaw-2828	487	2	flast	flast	NOUN
taxlaw-2828	487	3	v.	v.	PROPN
taxlaw-2828	487	4	cohen	cohen	PROPN
taxlaw-2828	487	5	,	,	PUNCT
taxlaw-2828	487	6	392	392	NUM
taxlaw-2828	487	7	u.s	u.s	PROPN
taxlaw-2828	487	8	.	.	PROPN
taxlaw-2828	487	9	83	83	NUM
taxlaw-2828	487	10	,	,	PUNCT
taxlaw-2828	487	11	102	102	NUM
taxlaw-2828	487	12	(	(	PUNCT
taxlaw-2828	487	13	1968	1968	NUM
taxlaw-2828	487	14	)	)	PUNCT
taxlaw-2828	487	15	.	.	PUNCT
taxlaw-2828	488	1	138	138	NUM
taxlaw-2828	488	2	columbia	columbia	PROPN
taxlaw-2828	488	3	journal	journal	PROPN
taxlaw-2828	488	4	of	of	ADP
taxlaw-2828	488	5	tax	tax	NOUN
taxlaw-2828	488	6	law	law	NOUN
taxlaw-2828	488	7	[	[	X
taxlaw-2828	488	8	vol.6:118	vol.6:118	X
taxlaw-2828	488	9	constitution	constitution	NOUN
taxlaw-2828	488	10	)	)	PUNCT
taxlaw-2828	488	11	can	can	AUX
taxlaw-2828	488	12	be	be	AUX
taxlaw-2828	488	13	violated	violate	VERB
taxlaw-2828	488	14	just	just	ADV
taxlaw-2828	488	15	the	the	DET
taxlaw-2828	488	16	same	same	ADJ
taxlaw-2828	488	17	.	.	PUNCT
taxlaw-2828	489	1	127	127	NUM
taxlaw-2828	489	2	in	in	ADP
taxlaw-2828	489	3	keeping	keep	VERB
taxlaw-2828	489	4	with	with	ADP
taxlaw-2828	489	5	the	the	DET
taxlaw-2828	489	6	criticism	criticism	NOUN
taxlaw-2828	489	7	of	of	ADP
taxlaw-2828	489	8	the	the	DET
taxlaw-2828	489	9	winn	winn	PROPN
taxlaw-2828	489	10	decision	decision	NOUN
taxlaw-2828	489	11	articulated	articulate	VERB
taxlaw-2828	489	12	in	in	ADP
taxlaw-2828	489	13	part	part	NOUN
taxlaw-2828	489	14	ii.c	ii.c	NOUN
taxlaw-2828	489	15	,	,	PUNCT
taxlaw-2828	489	16	courts	court	NOUN
taxlaw-2828	489	17	should	should	AUX
taxlaw-2828	489	18	not	not	PART
taxlaw-2828	489	19	exalt	exalt	VERB
taxlaw-2828	489	20	form	form	NOUN
taxlaw-2828	489	21	over	over	ADP
taxlaw-2828	489	22	substance	substance	NOUN
taxlaw-2828	489	23	,	,	PUNCT
taxlaw-2828	489	24	especially	especially	ADV
taxlaw-2828	489	25	when	when	SCONJ
taxlaw-2828	489	26	it	it	PRON
taxlaw-2828	489	27	may	may	AUX
taxlaw-2828	489	28	allow	allow	VERB
taxlaw-2828	489	29	an	an	DET
taxlaw-2828	489	30	end	end	NOUN
taxlaw-2828	489	31	-	-	PUNCT
taxlaw-2828	489	32	run	run	NOUN
taxlaw-2828	489	33	around	around	ADP
taxlaw-2828	489	34	the	the	DET
taxlaw-2828	489	35	establishment	establishment	NOUN
taxlaw-2828	489	36	clause	clause	NOUN
taxlaw-2828	489	37	.	.	PUNCT
taxlaw-2828	490	1	were	be	AUX
taxlaw-2828	490	2	the	the	DET
taxlaw-2828	490	3	legislature	legislature	NOUN
taxlaw-2828	490	4	to	to	PART
taxlaw-2828	490	5	give	give	VERB
taxlaw-2828	490	6	a	a	DET
taxlaw-2828	490	7	general	general	ADJ
taxlaw-2828	490	8	appropriation	appropriation	NOUN
taxlaw-2828	490	9	subject	subject	NOUN
taxlaw-2828	490	10	to	to	ADP
taxlaw-2828	490	11	executive	executive	ADJ
taxlaw-2828	490	12	discretion	discretion	NOUN
taxlaw-2828	490	13	with	with	ADP
taxlaw-2828	490	14	full	full	ADJ
taxlaw-2828	490	15	knowledge	knowledge	NOUN
taxlaw-2828	490	16	that	that	SCONJ
taxlaw-2828	490	17	the	the	DET
taxlaw-2828	490	18	executive	executive	ADJ
taxlaw-2828	490	19	branch	branch	NOUN
taxlaw-2828	490	20	would	would	AUX
taxlaw-2828	490	21	use	use	VERB
taxlaw-2828	490	22	that	that	DET
taxlaw-2828	490	23	money	money	NOUN
taxlaw-2828	490	24	to	to	PART
taxlaw-2828	490	25	violate	violate	VERB
taxlaw-2828	490	26	the	the	DET
taxlaw-2828	490	27	establishment	establishment	NOUN
taxlaw-2828	490	28	clause	clause	NOUN
taxlaw-2828	490	29	,	,	PUNCT
taxlaw-2828	490	30	the	the	DET
taxlaw-2828	490	31	courts	court	NOUN
taxlaw-2828	490	32	should	should	AUX
taxlaw-2828	490	33	not	not	PART
taxlaw-2828	490	34	be	be	AUX
taxlaw-2828	490	35	prevented	prevent	VERB
taxlaw-2828	490	36	from	from	ADP
taxlaw-2828	490	37	adjudging	adjudge	VERB
taxlaw-2828	490	38	the	the	DET
taxlaw-2828	490	39	expenditures	expenditure	NOUN
taxlaw-2828	490	40	to	to	PART
taxlaw-2828	490	41	be	be	AUX
taxlaw-2828	490	42	unconstitutional	unconstitutional	ADJ
taxlaw-2828	490	43	regardless	regardless	ADV
taxlaw-2828	490	44	of	of	ADP
taxlaw-2828	490	45	formalistic	formalistic	ADJ
taxlaw-2828	490	46	distinctions	distinction	NOUN
taxlaw-2828	490	47	.	.	PUNCT
taxlaw-2828	491	1	128	128	NUM
taxlaw-2828	491	2	even	even	ADV
taxlaw-2828	491	3	if	if	SCONJ
taxlaw-2828	491	4	such	such	DET
taxlaw-2828	491	5	a	a	DET
taxlaw-2828	491	6	scheme	scheme	NOUN
taxlaw-2828	491	7	were	be	AUX
taxlaw-2828	491	8	not	not	PART
taxlaw-2828	491	9	at	at	ADP
taxlaw-2828	491	10	issue	issue	NOUN
taxlaw-2828	491	11	,	,	PUNCT
taxlaw-2828	491	12	the	the	DET
taxlaw-2828	491	13	fear	fear	NOUN
taxlaw-2828	491	14	expressed	express	VERB
taxlaw-2828	491	15	in	in	ADP
taxlaw-2828	491	16	hein	hein	PROPN
taxlaw-2828	491	17	that	that	SCONJ
taxlaw-2828	491	18	the	the	DET
taxlaw-2828	491	19	power	power	NOUN
taxlaw-2828	491	20	of	of	ADP
taxlaw-2828	491	21	the	the	DET
taxlaw-2828	491	22	judiciary	judiciary	NOUN
taxlaw-2828	491	23	would	would	AUX
taxlaw-2828	491	24	be	be	AUX
taxlaw-2828	491	25	improperly	improperly	ADV
taxlaw-2828	491	26	expanded	expand	VERB
taxlaw-2828	491	27	by	by	ADP
taxlaw-2828	491	28	turning	turn	VERB
taxlaw-2828	491	29	courts	court	NOUN
taxlaw-2828	491	30	into	into	ADP
taxlaw-2828	491	31	constant	constant	ADJ
taxlaw-2828	491	32	monitors	monitor	NOUN
taxlaw-2828	491	33	of	of	ADP
taxlaw-2828	491	34	governmental	governmental	ADJ
taxlaw-2828	491	35	functions	function	NOUN
taxlaw-2828	491	36	is	be	AUX
taxlaw-2828	491	37	ameliorated	ameliorate	VERB
taxlaw-2828	491	38	by	by	ADP
taxlaw-2828	491	39	the	the	DET
taxlaw-2828	491	40	remaining	remain	VERB
taxlaw-2828	491	41	two	two	NUM
taxlaw-2828	491	42	prongs	prong	NOUN
taxlaw-2828	491	43	of	of	ADP
taxlaw-2828	491	44	the	the	DET
taxlaw-2828	491	45	test	test	NOUN
taxlaw-2828	491	46	articulated	articulate	VERB
taxlaw-2828	491	47	in	in	ADP
taxlaw-2828	491	48	this	this	DET
taxlaw-2828	491	49	note	note	NOUN
taxlaw-2828	491	50	.	.	PUNCT
taxlaw-2828	492	1	129	129	NUM
taxlaw-2828	492	2	the	the	DET
taxlaw-2828	492	3	second	second	ADJ
taxlaw-2828	492	4	prong	prong	NOUN
taxlaw-2828	492	5	of	of	ADP
taxlaw-2828	492	6	the	the	DET
taxlaw-2828	492	7	flast	flast	NOUN
taxlaw-2828	492	8	test	test	NOUN
taxlaw-2828	492	9	incorporates	incorporate	VERB
taxlaw-2828	492	10	the	the	DET
taxlaw-2828	492	11	idea	idea	NOUN
taxlaw-2828	492	12	that	that	SCONJ
taxlaw-2828	492	13	“	"	PUNCT
taxlaw-2828	492	14	the	the	DET
taxlaw-2828	492	15	taxpayer	taxpayer	NOUN
taxlaw-2828	492	16	must	must	AUX
taxlaw-2828	492	17	show	show	VERB
taxlaw-2828	492	18	that	that	SCONJ
taxlaw-2828	492	19	the	the	DET
taxlaw-2828	492	20	challenged	challenge	VERB
taxlaw-2828	492	21	enactment	enactment	NOUN
taxlaw-2828	492	22	exceeds	exceed	VERB
taxlaw-2828	492	23	specific	specific	ADJ
taxlaw-2828	492	24	constitutional	constitutional	ADJ
taxlaw-2828	492	25	limitations	limitation	NOUN
taxlaw-2828	492	26	imposed	impose	VERB
taxlaw-2828	492	27	upon	upon	SCONJ
taxlaw-2828	492	28	the	the	DET
taxlaw-2828	492	29	exercise	exercise	NOUN
taxlaw-2828	492	30	of	of	ADP
taxlaw-2828	492	31	the	the	DET
taxlaw-2828	492	32	congressional	congressional	ADJ
taxlaw-2828	492	33	taxing	taxing	NOUN
taxlaw-2828	492	34	and	and	CCONJ
taxlaw-2828	492	35	spending	spending	NOUN
taxlaw-2828	492	36	power	power	NOUN
taxlaw-2828	492	37	and	and	CCONJ
taxlaw-2828	492	38	not	not	PART
taxlaw-2828	492	39	simply	simply	ADV
taxlaw-2828	492	40	that	that	SCONJ
taxlaw-2828	492	41	the	the	DET
taxlaw-2828	492	42	enactment	enactment	NOUN
taxlaw-2828	492	43	is	be	AUX
taxlaw-2828	492	44	generally	generally	ADV
taxlaw-2828	492	45	beyond	beyond	ADP
taxlaw-2828	492	46	the	the	DET
taxlaw-2828	492	47	power	power	NOUN
taxlaw-2828	492	48	delegated	delegate	VERB
taxlaw-2828	492	49	to	to	ADP
taxlaw-2828	492	50	congress	congress	PROPN
taxlaw-2828	492	51	by	by	ADP
taxlaw-2828	492	52	art	art	NOUN
taxlaw-2828	492	53	.	.	PUNCT
taxlaw-2828	493	1	i	i	PRON
taxlaw-2828	493	2	,	,	PUNCT
taxlaw-2828	493	3	§	§	PROPN
taxlaw-2828	493	4	8	8	NUM
taxlaw-2828	493	5	.	.	PUNCT
taxlaw-2828	493	6	”	"	PUNCT
taxlaw-2828	494	1	130	130	NUM
taxlaw-2828	494	2	this	this	DET
taxlaw-2828	494	3	part	part	NOUN
taxlaw-2828	494	4	of	of	ADP
taxlaw-2828	494	5	the	the	DET
taxlaw-2828	494	6	test	test	NOUN
taxlaw-2828	494	7	makes	make	VERB
taxlaw-2828	494	8	sense	sense	NOUN
taxlaw-2828	494	9	as	as	ADP
taxlaw-2828	494	10	a	a	DET
taxlaw-2828	494	11	limitation	limitation	NOUN
taxlaw-2828	494	12	on	on	ADP
taxlaw-2828	494	13	purely	purely	ADV
taxlaw-2828	494	14	advisory	advisory	ADJ
taxlaw-2828	494	15	opinions	opinion	NOUN
taxlaw-2828	494	16	or	or	CCONJ
taxlaw-2828	494	17	as	as	ADP
taxlaw-2828	494	18	attempting	attempt	VERB
taxlaw-2828	494	19	to	to	PART
taxlaw-2828	494	20	cabin	cabin	VERB
taxlaw-2828	494	21	the	the	DET
taxlaw-2828	494	22	scope	scope	NOUN
taxlaw-2828	494	23	of	of	ADP
taxlaw-2828	494	24	taxpayer	taxpayer	NOUN
taxlaw-2828	494	25	suits	suit	NOUN
taxlaw-2828	494	26	,	,	PUNCT
taxlaw-2828	494	27	such	such	ADJ
taxlaw-2828	494	28	that	that	SCONJ
taxlaw-2828	494	29	taxpayers	taxpayer	NOUN
taxlaw-2828	494	30	can	can	AUX
taxlaw-2828	494	31	not	not	PART
taxlaw-2828	494	32	challenge	challenge	VERB
taxlaw-2828	494	33	laws	law	NOUN
taxlaw-2828	494	34	which	which	PRON
taxlaw-2828	494	35	have	have	VERB
taxlaw-2828	494	36	nothing	nothing	PRON
taxlaw-2828	494	37	to	to	PART
taxlaw-2828	494	38	do	do	VERB
taxlaw-2828	494	39	with	with	ADP
taxlaw-2828	494	40	the	the	DET
taxlaw-2828	494	41	use	use	NOUN
taxlaw-2828	494	42	of	of	ADP
taxlaw-2828	494	43	their	their	PRON
taxlaw-2828	494	44	tax	tax	NOUN
taxlaw-2828	494	45	dollars	dollar	NOUN
taxlaw-2828	494	46	.	.	PUNCT
taxlaw-2828	495	1	it	it	PRON
taxlaw-2828	495	2	does	do	AUX
taxlaw-2828	495	3	not	not	PART
taxlaw-2828	495	4	make	make	VERB
taxlaw-2828	495	5	sense	sense	NOUN
taxlaw-2828	495	6	,	,	PUNCT
taxlaw-2828	495	7	however	however	ADV
taxlaw-2828	495	8	,	,	PUNCT
taxlaw-2828	495	9	when	when	SCONJ
taxlaw-2828	495	10	used	use	VERB
taxlaw-2828	495	11	to	to	PART
taxlaw-2828	495	12	limit	limit	VERB
taxlaw-2828	495	13	the	the	DET
taxlaw-2828	495	14	scope	scope	NOUN
taxlaw-2828	495	15	of	of	ADP
taxlaw-2828	495	16	taxpayer	taxpayer	NOUN
taxlaw-2828	495	17	suits	suit	NOUN
taxlaw-2828	495	18	to	to	ADP
taxlaw-2828	495	19	only	only	ADJ
taxlaw-2828	495	20	establishment	establishment	NOUN
taxlaw-2828	495	21	clause	clause	NOUN
taxlaw-2828	495	22	challenges	challenge	NOUN
taxlaw-2828	495	23	.	.	PUNCT
taxlaw-2828	496	1	if	if	SCONJ
taxlaw-2828	496	2	taxpayer	taxpayer	NOUN
taxlaw-2828	496	3	standing	standing	NOUN
taxlaw-2828	496	4	should	should	AUX
taxlaw-2828	496	5	not	not	PART
taxlaw-2828	496	6	be	be	AUX
taxlaw-2828	496	7	permitted	permit	VERB
taxlaw-2828	496	8	under	under	ADP
taxlaw-2828	496	9	parts	part	NOUN
taxlaw-2828	496	10	of	of	ADP
taxlaw-2828	496	11	the	the	DET
taxlaw-2828	496	12	constitution	constitution	NOUN
taxlaw-2828	496	13	other	other	ADJ
taxlaw-2828	496	14	than	than	ADP
taxlaw-2828	496	15	the	the	DET
taxlaw-2828	496	16	establishment	establishment	NOUN
taxlaw-2828	496	17	clause	clause	NOUN
taxlaw-2828	496	18	,	,	PUNCT
taxlaw-2828	496	19	then	then	ADV
taxlaw-2828	496	20	the	the	DET
taxlaw-2828	496	21	most	most	ADV
taxlaw-2828	496	22	rational	rational	ADJ
taxlaw-2828	496	23	way	way	NOUN
taxlaw-2828	496	24	to	to	PART
taxlaw-2828	496	25	find	find	VERB
taxlaw-2828	496	26	this	this	DET
taxlaw-2828	496	27	limitation	limitation	NOUN
taxlaw-2828	496	28	is	be	AUX
taxlaw-2828	496	29	not	not	PART
taxlaw-2828	496	30	to	to	PART
taxlaw-2828	496	31	argue	argue	VERB
taxlaw-2828	496	32	that	that	SCONJ
taxlaw-2828	496	33	those	those	DET
taxlaw-2828	496	34	other	other	ADJ
taxlaw-2828	496	35	parts	part	NOUN
taxlaw-2828	496	36	of	of	ADP
taxlaw-2828	496	37	the	the	DET
taxlaw-2828	496	38	constitution	constitution	NOUN
taxlaw-2828	496	39	do	do	AUX
taxlaw-2828	496	40	not	not	PART
taxlaw-2828	496	41	place	place	VERB
taxlaw-2828	496	42	specific	specific	ADJ
taxlaw-2828	496	43	limitations	limitation	NOUN
taxlaw-2828	496	44	on	on	ADP
taxlaw-2828	496	45	the	the	DET
taxlaw-2828	496	46	power	power	NOUN
taxlaw-2828	496	47	of	of	ADP
taxlaw-2828	496	48	congress	congress	PROPN
taxlaw-2828	496	49	under	under	ADP
taxlaw-2828	496	50	the	the	DET
taxlaw-2828	496	51	taxing	tax	VERB
taxlaw-2828	496	52	and	and	CCONJ
taxlaw-2828	496	53	spending	spending	NOUN
taxlaw-2828	496	54	power	power	NOUN
taxlaw-2828	496	55	.	.	PUNCT
taxlaw-2828	497	1	indeed	indeed	ADV
taxlaw-2828	497	2	,	,	PUNCT
taxlaw-2828	497	3	the	the	DET
taxlaw-2828	497	4	other	other	ADJ
taxlaw-2828	497	5	limitations	limitation	NOUN
taxlaw-2828	497	6	contained	contain	VERB
taxlaw-2828	497	7	within	within	ADP
taxlaw-2828	497	8	the	the	DET
taxlaw-2828	497	9	first	first	ADJ
taxlaw-2828	497	10	amendment	amendment	NOUN
taxlaw-2828	497	11	,	,	PUNCT
taxlaw-2828	497	12	the	the	DET
taxlaw-2828	497	13	second	second	ADJ
taxlaw-2828	497	14	amendment	amendment	NOUN
taxlaw-2828	497	15	,	,	PUNCT
taxlaw-2828	497	16	the	the	DET
taxlaw-2828	497	17	fifth	fifth	ADJ
taxlaw-2828	497	18	amendment	amendment	NOUN
taxlaw-2828	497	19	,	,	PUNCT
taxlaw-2828	497	20	and	and	CCONJ
taxlaw-2828	497	21	all	all	PRON
taxlaw-2828	497	22	of	of	ADP
taxlaw-2828	497	23	the	the	DET
taxlaw-2828	497	24	other	other	ADJ
taxlaw-2828	497	25	parts	part	NOUN
taxlaw-2828	497	26	of	of	ADP
taxlaw-2828	497	27	the	the	DET
taxlaw-2828	497	28	constitution	constitution	NOUN
taxlaw-2828	497	29	place	place	VERB
taxlaw-2828	497	30	specific	specific	ADJ
taxlaw-2828	497	31	limitations	limitation	NOUN
taxlaw-2828	497	32	upon	upon	SCONJ
taxlaw-2828	497	33	congress	congress	NOUN
taxlaw-2828	497	34	’	'	PUNCT
taxlaw-2828	497	35	power	power	NOUN
taxlaw-2828	497	36	,	,	PUNCT
taxlaw-2828	497	37	including	include	VERB
taxlaw-2828	497	38	their	their	PRON
taxlaw-2828	497	39	power	power	NOUN
taxlaw-2828	497	40	under	under	ADP
taxlaw-2828	497	41	the	the	DET
taxlaw-2828	497	42	taxing	tax	VERB
taxlaw-2828	497	43	and	and	CCONJ
taxlaw-2828	497	44	spending	spending	NOUN
taxlaw-2828	497	45	power	power	NOUN
taxlaw-2828	497	46	.	.	PUNCT
taxlaw-2828	498	1	the	the	DET
taxlaw-2828	498	2	reason	reason	NOUN
taxlaw-2828	498	3	taxpayers	taxpayer	NOUN
taxlaw-2828	498	4	should	should	AUX
taxlaw-2828	498	5	not	not	PART
taxlaw-2828	498	6	be	be	AUX
taxlaw-2828	498	7	able	able	ADJ
taxlaw-2828	498	8	to	to	PART
taxlaw-2828	498	9	challenge	challenge	VERB
taxlaw-2828	498	10	laws	law	NOUN
taxlaw-2828	498	11	which	which	PRON
taxlaw-2828	498	12	are	be	AUX
taxlaw-2828	498	13	alleged	allege	VERB
taxlaw-2828	498	14	to	to	PART
taxlaw-2828	498	15	violate	violate	VERB
taxlaw-2828	498	16	those	those	DET
taxlaw-2828	498	17	parts	part	NOUN
taxlaw-2828	498	18	of	of	ADP
taxlaw-2828	498	19	the	the	DET
taxlaw-2828	498	20	constitution	constitution	NOUN
taxlaw-2828	498	21	comes	come	VERB
taxlaw-2828	498	22	either	either	CCONJ
taxlaw-2828	498	23	(	(	PUNCT
taxlaw-2828	498	24	1	1	NUM
taxlaw-2828	498	25	)	)	PUNCT
taxlaw-2828	498	26	from	from	ADP
taxlaw-2828	498	27	the	the	DET
taxlaw-2828	498	28	fact	fact	NOUN
taxlaw-2828	498	29	that	that	SCONJ
taxlaw-2828	498	30	a	a	DET
taxlaw-2828	498	31	taxpayer	taxpayer	NOUN
taxlaw-2828	498	32	’s	’s	PART
taxlaw-2828	498	33	status	status	NOUN
taxlaw-2828	498	34	as	as	ADP
taxlaw-2828	498	35	a	a	DET
taxlaw-2828	498	36	taxpayer	taxpayer	NOUN
taxlaw-2828	498	37	does	do	AUX
taxlaw-2828	498	38	not	not	PART
taxlaw-2828	498	39	bear	bear	VERB
taxlaw-2828	498	40	a	a	DET
taxlaw-2828	498	41	reasonable	reasonable	ADJ
taxlaw-2828	498	42	relationship	relationship	NOUN
taxlaw-2828	498	43	to	to	ADP
taxlaw-2828	498	44	the	the	DET
taxlaw-2828	498	45	challenged	challenge	VERB
taxlaw-2828	498	46	law	law	NOUN
taxlaw-2828	498	47	(	(	PUNCT
taxlaw-2828	498	48	think	think	VERB
taxlaw-2828	498	49	of	of	ADP
taxlaw-2828	498	50	a	a	DET
taxlaw-2828	498	51	law	law	NOUN
taxlaw-2828	498	52	which	which	PRON
taxlaw-2828	498	53	allowed	allow	VERB
taxlaw-2828	498	54	federal	federal	ADJ
taxlaw-2828	498	55	prosecutors	prosecutor	NOUN
taxlaw-2828	498	56	to	to	PART
taxlaw-2828	498	57	hold	hold	VERB
taxlaw-2828	498	58	people	people	NOUN
taxlaw-2828	498	59	to	to	PART
taxlaw-2828	498	60	account	account	VERB
taxlaw-2828	498	61	for	for	ADP
taxlaw-2828	498	62	capital	capital	NOUN
taxlaw-2828	498	63	offenses	offense	NOUN
taxlaw-2828	498	64	without	without	ADP
taxlaw-2828	498	65	a	a	DET
taxlaw-2828	498	66	presentment	presentment	NOUN
taxlaw-2828	498	67	of	of	ADP
taxlaw-2828	498	68	indictment	indictment	NOUN
taxlaw-2828	498	69	by	by	ADP
taxlaw-2828	498	70	grand	grand	ADJ
taxlaw-2828	498	71	jury	jury	NOUN
taxlaw-2828	498	72	,	,	PUNCT
taxlaw-2828	498	73	which	which	PRON
taxlaw-2828	498	74	is	be	AUX
taxlaw-2828	498	75	plainly	plainly	ADV
taxlaw-2828	498	76	in	in	ADP
taxlaw-2828	498	77	violation	violation	NOUN
taxlaw-2828	498	78	of	of	ADP
taxlaw-2828	498	79	the	the	DET
taxlaw-2828	498	80	fifth	fifth	ADJ
taxlaw-2828	498	81	amendment	amendment	NOUN
taxlaw-2828	498	82	,	,	PUNCT
taxlaw-2828	498	83	but	but	CCONJ
taxlaw-2828	498	84	which	which	PRON
taxlaw-2828	498	85	lacks	lack	VERB
taxlaw-2828	498	86	a	a	DET
taxlaw-2828	498	87	reasonable	reasonable	ADJ
taxlaw-2828	498	88	relationship	relationship	NOUN
taxlaw-2828	498	89	to	to	ADP
taxlaw-2828	498	90	a	a	DET
taxlaw-2828	498	91	taxpayer	taxpayer	NOUN
taxlaw-2828	498	92	’s	’s	PART
taxlaw-2828	498	93	status	status	NOUN
taxlaw-2828	498	94	qua	qua	PROPN
taxlaw-2828	498	95	taxpayer	taxpayer	PROPN
taxlaw-2828	498	96	)	)	PUNCT
taxlaw-2828	498	97	;	;	PUNCT
taxlaw-2828	498	98	or	or	CCONJ
taxlaw-2828	498	99	(	(	PUNCT
taxlaw-2828	498	100	2	2	NUM
taxlaw-2828	498	101	)	)	PUNCT
taxlaw-2828	498	102	from	from	ADP
taxlaw-2828	498	103	the	the	DET
taxlaw-2828	498	104	fact	fact	NOUN
taxlaw-2828	498	105	that	that	SCONJ
taxlaw-2828	498	106	taxpayer	taxpayer	NOUN
taxlaw-2828	498	107	standing	standing	NOUN
taxlaw-2828	498	108	is	be	AUX
taxlaw-2828	498	109	not	not	PART
taxlaw-2828	498	110	necessary	necessary	ADJ
taxlaw-2828	498	111	because	because	SCONJ
taxlaw-2828	498	112	a	a	DET
taxlaw-2828	498	113	better	well	ADJ
taxlaw-2828	498	114	party	party	NOUN
taxlaw-2828	498	115	would	would	AUX
taxlaw-2828	498	116	have	have	AUX
taxlaw-2828	498	117	standing	stand	VERB
taxlaw-2828	498	118	.	.	PUNCT
taxlaw-2828	499	1	in	in	ADP
taxlaw-2828	499	2	sum	sum	NOUN
taxlaw-2828	499	3	,	,	PUNCT
taxlaw-2828	499	4	taxpayer	taxpayer	NOUN
taxlaw-2828	499	5	standing	standing	NOUN
taxlaw-2828	499	6	may	may	AUX
taxlaw-2828	499	7	be	be	AUX
taxlaw-2828	499	8	appropriate	appropriate	ADJ
taxlaw-2828	499	9	only	only	ADV
taxlaw-2828	499	10	in	in	ADP
taxlaw-2828	499	11	cases	case	NOUN
taxlaw-2828	499	12	of	of	ADP
taxlaw-2828	499	13	establishment	establishment	NOUN
taxlaw-2828	499	14	clause	clause	NOUN
taxlaw-2828	499	15	violations	violation	NOUN
taxlaw-2828	499	16	,	,	PUNCT
taxlaw-2828	499	17	but	but	CCONJ
taxlaw-2828	499	18	that	that	PRON
taxlaw-2828	499	19	is	be	AUX
taxlaw-2828	499	20	not	not	PART
taxlaw-2828	499	21	because	because	SCONJ
taxlaw-2828	499	22	other	other	ADJ
taxlaw-2828	499	23	parts	part	NOUN
taxlaw-2828	499	24	of	of	ADP
taxlaw-2828	499	25	the	the	DET
taxlaw-2828	499	26	constitution	constitution	NOUN
taxlaw-2828	499	27	do	do	AUX
taxlaw-2828	499	28	not	not	PART
taxlaw-2828	499	29	place	place	VERB
taxlaw-2828	499	30	specific	specific	ADJ
taxlaw-2828	499	31	limitations	limitation	NOUN
taxlaw-2828	499	32	upon	upon	SCONJ
taxlaw-2828	499	33	congress	congress	PROPN
taxlaw-2828	499	34	’	'	PUNCT
taxlaw-2828	499	35	power	power	NOUN
taxlaw-2828	499	36	under	under	ADP
taxlaw-2828	499	37	the	the	DET
taxlaw-2828	499	38	taxing	tax	VERB
taxlaw-2828	499	39	and	and	CCONJ
taxlaw-2828	499	40	spending	spending	NOUN
taxlaw-2828	499	41	power	power	NOUN
taxlaw-2828	499	42	;	;	PUNCT
taxlaw-2828	499	43	rather	rather	ADV
taxlaw-2828	499	44	,	,	PUNCT
taxlaw-2828	499	45	it	it	PRON
taxlaw-2828	499	46	is	be	AUX
taxlaw-2828	499	47	because	because	SCONJ
taxlaw-2828	499	48	either	either	CCONJ
taxlaw-2828	499	49	the	the	DET
taxlaw-2828	499	50	challenged	challenge	VERB
taxlaw-2828	499	51	conduct	conduct	NOUN
taxlaw-2828	499	52	bears	bear	VERB
taxlaw-2828	499	53	no	no	DET
taxlaw-2828	499	54	reasonable	reasonable	ADJ
taxlaw-2828	499	55	relationship	relationship	NOUN
taxlaw-2828	499	56	to	to	ADP
taxlaw-2828	499	57	the	the	DET
taxlaw-2828	499	58	plaintiff	plaintiff	NOUN
taxlaw-2828	499	59	’s	’s	PART
taxlaw-2828	499	60	status	status	NOUN
taxlaw-2828	499	61	as	as	ADP
taxlaw-2828	499	62	a	a	DET
taxlaw-2828	499	63	taxpayer	taxpayer	NOUN
taxlaw-2828	499	64	or	or	CCONJ
taxlaw-2828	499	65	taxpayer	taxpayer	NOUN
taxlaw-2828	499	66	standing	standing	NOUN
taxlaw-2828	499	67	is	be	AUX
taxlaw-2828	499	68	unnecessary	unnecessary	ADJ
taxlaw-2828	499	69	because	because	SCONJ
taxlaw-2828	499	70	of	of	ADP
taxlaw-2828	499	71	another	another	DET
taxlaw-2828	499	72	party	party	NOUN
taxlaw-2828	499	73	who	who	PRON
taxlaw-2828	499	74	would	would	AUX
taxlaw-2828	499	75	otherwise	otherwise	ADV
taxlaw-2828	499	76	have	have	VERB
taxlaw-2828	499	77	standing	stand	VERB
taxlaw-2828	499	78	.	.	PUNCT
taxlaw-2828	500	1	requiring	require	VERB
taxlaw-2828	500	2	only	only	ADV
taxlaw-2828	500	3	that	that	SCONJ
taxlaw-2828	500	4	the	the	DET
taxlaw-2828	500	5	taxpayer	taxpayer	NOUN
taxlaw-2828	500	6	’s	’s	PART
taxlaw-2828	500	7	status	status	NOUN
taxlaw-2828	500	8	as	as	ADP
taxlaw-2828	500	9	a	a	DET
taxlaw-2828	500	10	taxpayer	taxpayer	NOUN
taxlaw-2828	500	11	bear	bear	VERB
taxlaw-2828	500	12	a	a	DET
taxlaw-2828	500	13	reasonable	reasonable	ADJ
taxlaw-2828	500	14	relationship	relationship	NOUN
taxlaw-2828	500	15	to	to	ADP
taxlaw-2828	500	16	the	the	DET
taxlaw-2828	500	17	challenged	challenge	VERB
taxlaw-2828	500	18	governmental	governmental	ADJ
taxlaw-2828	500	19	expenditure	expenditure	NOUN
taxlaw-2828	500	20	does	do	VERB
taxlaw-2828	500	21	away	away	ADV
taxlaw-2828	500	22	with	with	ADP
taxlaw-2828	500	23	much	much	ADJ
taxlaw-2828	500	24	of	of	ADP
taxlaw-2828	500	25	the	the	DET
taxlaw-2828	500	26	confusion	confusion	NOUN
taxlaw-2828	500	27	in	in	ADP
taxlaw-2828	500	28	the	the	DET
taxlaw-2828	500	29	flast	flast	NOUN
taxlaw-2828	500	30	test	test	NOUN
taxlaw-2828	500	31	without	without	ADP
taxlaw-2828	500	32	sacrificing	sacrifice	VERB
taxlaw-2828	500	33	any	any	PRON
taxlaw-2828	500	34	of	of	ADP
taxlaw-2828	500	35	its	its	PRON
taxlaw-2828	500	36	animating	animate	VERB
taxlaw-2828	500	37	spirit	spirit	NOUN
taxlaw-2828	500	38	.	.	PUNCT
taxlaw-2828	501	1	additionally	additionally	ADV
taxlaw-2828	501	2	,	,	PUNCT
taxlaw-2828	501	3	it	it	PRON
taxlaw-2828	501	4	has	have	VERB
taxlaw-2828	501	5	the	the	DET
taxlaw-2828	501	6	added	add	VERB
taxlaw-2828	501	7	benefit	benefit	NOUN
taxlaw-2828	501	8	of	of	ADP
taxlaw-2828	501	9	avoiding	avoid	VERB
taxlaw-2828	501	10	the	the	DET
taxlaw-2828	501	11	formalistic	formalistic	ADJ
taxlaw-2828	501	12	line	line	NOUN
taxlaw-2828	501	13	-	-	PUNCT
taxlaw-2828	501	14	drawing	drawing	NOUN
taxlaw-2828	501	15	which	which	PRON
taxlaw-2828	501	16	has	have	AUX
taxlaw-2828	501	17	led	lead	VERB
taxlaw-2828	501	18	to	to	ADP
taxlaw-2828	501	19	the	the	DET
taxlaw-2828	501	20	absurdity	absurdity	NOUN
taxlaw-2828	501	21	attendant	attendant	NOUN
taxlaw-2828	501	22	to	to	ADP
taxlaw-2828	501	23	exalting	exalt	VERB
taxlaw-2828	501	24	form	form	NOUN
taxlaw-2828	501	25	over	over	ADP
taxlaw-2828	501	26	substance	substance	NOUN
taxlaw-2828	501	27	.	.	PUNCT
taxlaw-2828	502	1	surveying	survey	VERB
taxlaw-2828	502	2	some	some	PRON
taxlaw-2828	502	3	of	of	ADP
taxlaw-2828	502	4	the	the	DET
taxlaw-2828	502	5	key	key	ADJ
taxlaw-2828	502	6	cases	case	NOUN
taxlaw-2828	502	7	in	in	ADP
taxlaw-2828	502	8	127	127	NUM
taxlaw-2828	502	9	hein	hein	NOUN
taxlaw-2828	502	10	v.	v.	ADP
taxlaw-2828	502	11	freedom	freedom	NOUN
taxlaw-2828	502	12	from	from	ADP
taxlaw-2828	502	13	religion	religion	NOUN
taxlaw-2828	502	14	found	find	VERB
taxlaw-2828	502	15	.	.	PUNCT
taxlaw-2828	503	1	,	,	PUNCT
taxlaw-2828	503	2	551	551	NUM
taxlaw-2828	503	3	u.s	u.s	PROPN
taxlaw-2828	503	4	.	.	PROPN
taxlaw-2828	503	5	587	587	NUM
taxlaw-2828	503	6	,	,	PUNCT
taxlaw-2828	503	7	618	618	NUM
taxlaw-2828	503	8	(	(	PUNCT
taxlaw-2828	503	9	2007	2007	NUM
taxlaw-2828	503	10	)	)	PUNCT
taxlaw-2828	503	11	(	(	PUNCT
taxlaw-2828	503	12	scalia	scalia	PROPN
taxlaw-2828	503	13	,	,	PUNCT
taxlaw-2828	503	14	j.	j.	PROPN
taxlaw-2828	503	15	,	,	PUNCT
taxlaw-2828	503	16	concurring	concur	VERB
taxlaw-2828	503	17	)	)	PUNCT
taxlaw-2828	503	18	(	(	PUNCT
taxlaw-2828	503	19	souter	souter	PROPN
taxlaw-2828	503	20	,	,	PUNCT
taxlaw-2828	503	21	j.	j.	PROPN
taxlaw-2828	503	22	,	,	PUNCT
taxlaw-2828	503	23	dissenting	dissent	VERB
taxlaw-2828	503	24	)	)	PUNCT
taxlaw-2828	503	25	(	(	PUNCT
taxlaw-2828	503	26	plurality	plurality	NOUN
taxlaw-2828	503	27	opinion	opinion	NOUN
taxlaw-2828	503	28	)	)	PUNCT
taxlaw-2828	503	29	.	.	PUNCT
taxlaw-2828	504	1	128	128	NUM
taxlaw-2828	504	2	hein	hein	NOUN
taxlaw-2828	504	3	,	,	PUNCT
taxlaw-2828	504	4	551	551	NUM
taxlaw-2828	504	5	u.s	u.s	PROPN
taxlaw-2828	504	6	.	.	PROPN
taxlaw-2828	504	7	at	at	ADP
taxlaw-2828	504	8	618	618	NUM
taxlaw-2828	504	9	.	.	PUNCT
taxlaw-2828	505	1	129	129	NUM
taxlaw-2828	505	2	see	see	VERB
taxlaw-2828	505	3	infra	infra	NOUN
taxlaw-2828	505	4	parts	part	NOUN
taxlaw-2828	505	5	iii.d.2	iii.d.2	NOUN
taxlaw-2828	505	6	and	and	CCONJ
taxlaw-2828	505	7	iii.d.3	iii.d.3	NOUN
taxlaw-2828	505	8	(	(	PUNCT
taxlaw-2828	505	9	giving	give	VERB
taxlaw-2828	505	10	the	the	DET
taxlaw-2828	505	11	two	two	NUM
taxlaw-2828	505	12	other	other	ADJ
taxlaw-2828	505	13	prongs	prong	NOUN
taxlaw-2828	505	14	of	of	ADP
taxlaw-2828	505	15	the	the	DET
taxlaw-2828	505	16	test	test	NOUN
taxlaw-2828	505	17	)	)	PUNCT
taxlaw-2828	505	18	.	.	PUNCT
taxlaw-2828	506	1	130	130	NUM
taxlaw-2828	506	2	flast	flast	NOUN
taxlaw-2828	506	3	,	,	PUNCT
taxlaw-2828	506	4	392	392	NUM
taxlaw-2828	506	5	u.s	u.s	PROPN
taxlaw-2828	506	6	.	.	PROPN
taxlaw-2828	506	7	at	at	ADP
taxlaw-2828	506	8	102	102	NUM
taxlaw-2828	506	9	-	-	SYM
taxlaw-2828	506	10	03	03	NUM
taxlaw-2828	506	11	.	.	PUNCT
taxlaw-2828	507	1	2014	2014	NUM
taxlaw-2828	507	2	]	]	PUNCT
taxlaw-2828	507	3	a	a	DET
taxlaw-2828	507	4	new	new	ADJ
taxlaw-2828	507	5	theory	theory	NOUN
taxlaw-2828	507	6	of	of	ADP
taxlaw-2828	507	7	taxpayer	taxpayer	NOUN
taxlaw-2828	507	8	standing	stand	VERB
taxlaw-2828	507	9	139	139	NUM
taxlaw-2828	507	10	this	this	DET
taxlaw-2828	507	11	area	area	NOUN
taxlaw-2828	507	12	,	,	PUNCT
taxlaw-2828	507	13	like	like	ADP
taxlaw-2828	507	14	winn	winn	PROPN
taxlaw-2828	507	15	,	,	PUNCT
taxlaw-2828	507	16	131	131	NUM
taxlaw-2828	507	17	which	which	PRON
taxlaw-2828	507	18	presented	present	VERB
taxlaw-2828	507	19	a	a	DET
taxlaw-2828	507	20	state	state	NOUN
taxlaw-2828	507	21	tax	tax	NOUN
taxlaw-2828	507	22	credit	credit	NOUN
taxlaw-2828	507	23	alleged	allege	VERB
taxlaw-2828	507	24	to	to	PART
taxlaw-2828	507	25	violate	violate	VERB
taxlaw-2828	507	26	the	the	DET
taxlaw-2828	507	27	establishment	establishment	NOUN
taxlaw-2828	507	28	clause	clause	NOUN
taxlaw-2828	507	29	,	,	PUNCT
taxlaw-2828	507	30	asking	ask	VERB
taxlaw-2828	507	31	whether	whether	SCONJ
taxlaw-2828	507	32	the	the	DET
taxlaw-2828	507	33	taxpayer	taxpayer	NOUN
taxlaw-2828	507	34	’s	’s	PART
taxlaw-2828	507	35	status	status	NOUN
taxlaw-2828	507	36	as	as	ADP
taxlaw-2828	507	37	a	a	DET
taxlaw-2828	507	38	taxpayer	taxpayer	NOUN
taxlaw-2828	507	39	bears	bear	VERB
taxlaw-2828	507	40	a	a	DET
taxlaw-2828	507	41	reasonable	reasonable	ADJ
taxlaw-2828	507	42	relationship	relationship	NOUN
taxlaw-2828	507	43	to	to	ADP
taxlaw-2828	507	44	the	the	DET
taxlaw-2828	507	45	challenged	challenge	VERB
taxlaw-2828	507	46	conduct	conduct	NOUN
taxlaw-2828	507	47	yields	yield	NOUN
taxlaw-2828	507	48	a	a	DET
taxlaw-2828	507	49	clear	clear	ADJ
taxlaw-2828	507	50	answer	answer	NOUN
taxlaw-2828	507	51	:	:	PUNCT
taxlaw-2828	508	1	yes	yes	INTJ
taxlaw-2828	508	2	.	.	PUNCT
taxlaw-2828	509	1	in	in	ADP
taxlaw-2828	509	2	the	the	DET
taxlaw-2828	509	3	flast	flast	NOUN
taxlaw-2828	509	4	case	case	NOUN
taxlaw-2828	509	5	,	,	PUNCT
taxlaw-2828	509	6	132	132	NUM
taxlaw-2828	509	7	the	the	DET
taxlaw-2828	509	8	use	use	NOUN
taxlaw-2828	509	9	of	of	ADP
taxlaw-2828	509	10	government	government	NOUN
taxlaw-2828	509	11	money	money	NOUN
taxlaw-2828	509	12	to	to	PART
taxlaw-2828	509	13	buy	buy	VERB
taxlaw-2828	509	14	textbooks	textbook	NOUN
taxlaw-2828	509	15	and	and	CCONJ
taxlaw-2828	509	16	otherwise	otherwise	ADV
taxlaw-2828	509	17	support	support	VERB
taxlaw-2828	509	18	religious	religious	ADJ
taxlaw-2828	509	19	education	education	NOUN
taxlaw-2828	509	20	bears	bear	VERB
taxlaw-2828	509	21	a	a	DET
taxlaw-2828	509	22	sufficiently	sufficiently	ADV
taxlaw-2828	509	23	reasonable	reasonable	ADJ
taxlaw-2828	509	24	relationship	relationship	NOUN
taxlaw-2828	509	25	to	to	ADP
taxlaw-2828	509	26	the	the	DET
taxlaw-2828	509	27	plaintiff	plaintiff	NOUN
taxlaw-2828	509	28	’s	’s	PART
taxlaw-2828	509	29	status	status	NOUN
taxlaw-2828	509	30	as	as	ADP
taxlaw-2828	509	31	a	a	DET
taxlaw-2828	509	32	taxpayer	taxpayer	NOUN
taxlaw-2828	509	33	to	to	PART
taxlaw-2828	509	34	confer	confer	VERB
taxlaw-2828	509	35	standing	stand	VERB
taxlaw-2828	509	36	.	.	PUNCT
taxlaw-2828	510	1	in	in	ADP
taxlaw-2828	510	2	frothingham	frothingham	PROPN
taxlaw-2828	510	3	,	,	PUNCT
taxlaw-2828	510	4	133	133	NUM
taxlaw-2828	510	5	although	although	SCONJ
taxlaw-2828	510	6	the	the	DET
taxlaw-2828	510	7	maternity	maternity	NOUN
taxlaw-2828	510	8	act	act	NOUN
taxlaw-2828	510	9	may	may	AUX
taxlaw-2828	510	10	not	not	PART
taxlaw-2828	510	11	present	present	VERB
taxlaw-2828	510	12	a	a	DET
taxlaw-2828	510	13	particularly	particularly	ADV
taxlaw-2828	510	14	good	good	ADJ
taxlaw-2828	510	15	case	case	NOUN
taxlaw-2828	510	16	,	,	PUNCT
taxlaw-2828	510	17	the	the	DET
taxlaw-2828	510	18	expenditure	expenditure	NOUN
taxlaw-2828	510	19	of	of	ADP
taxlaw-2828	510	20	government	government	NOUN
taxlaw-2828	510	21	funds	fund	NOUN
taxlaw-2828	510	22	by	by	ADP
taxlaw-2828	510	23	an	an	DET
taxlaw-2828	510	24	administrative	administrative	ADJ
taxlaw-2828	510	25	agency	agency	NOUN
taxlaw-2828	510	26	bears	bear	VERB
taxlaw-2828	510	27	a	a	DET
taxlaw-2828	510	28	reasonable	reasonable	ADJ
taxlaw-2828	510	29	enough	enough	ADJ
taxlaw-2828	510	30	relationship	relationship	NOUN
taxlaw-2828	510	31	to	to	ADP
taxlaw-2828	510	32	the	the	DET
taxlaw-2828	510	33	plaintiff	plaintiff	NOUN
taxlaw-2828	510	34	’s	’s	PART
taxlaw-2828	510	35	status	status	NOUN
taxlaw-2828	510	36	as	as	ADP
taxlaw-2828	510	37	a	a	DET
taxlaw-2828	510	38	taxpayer	taxpayer	NOUN
taxlaw-2828	510	39	to	to	PART
taxlaw-2828	510	40	confer	confer	VERB
taxlaw-2828	510	41	standing	stand	VERB
taxlaw-2828	510	42	.	.	PUNCT
taxlaw-2828	511	1	in	in	ADP
taxlaw-2828	511	2	hein	hein	PROPN
taxlaw-2828	511	3	,	,	PUNCT
taxlaw-2828	511	4	134	134	NUM
taxlaw-2828	511	5	the	the	DET
taxlaw-2828	511	6	president	president	NOUN
taxlaw-2828	511	7	’s	’s	PART
taxlaw-2828	511	8	praise	praise	NOUN
taxlaw-2828	511	9	for	for	ADP
taxlaw-2828	511	10	religious	religious	ADJ
taxlaw-2828	511	11	-	-	PUNCT
taxlaw-2828	511	12	based	base	VERB
taxlaw-2828	511	13	organizations	organization	NOUN
taxlaw-2828	511	14	and	and	CCONJ
taxlaw-2828	511	15	speeches	speech	NOUN
taxlaw-2828	511	16	which	which	PRON
taxlaw-2828	511	17	used	use	VERB
taxlaw-2828	511	18	religious	religious	ADJ
taxlaw-2828	511	19	imagery	imagery	NOUN
taxlaw-2828	511	20	,	,	PUNCT
taxlaw-2828	511	21	although	although	SCONJ
taxlaw-2828	511	22	perhaps	perhaps	ADV
taxlaw-2828	511	23	costing	cost	VERB
taxlaw-2828	511	24	the	the	DET
taxlaw-2828	511	25	federal	federal	ADJ
taxlaw-2828	511	26	government	government	NOUN
taxlaw-2828	511	27	something	something	PRON
taxlaw-2828	511	28	,	,	PUNCT
taxlaw-2828	511	29	did	do	AUX
taxlaw-2828	511	30	not	not	PART
taxlaw-2828	511	31	bear	bear	VERB
taxlaw-2828	511	32	a	a	DET
taxlaw-2828	511	33	reasonable	reasonable	ADJ
taxlaw-2828	511	34	enough	enough	ADJ
taxlaw-2828	511	35	relationship	relationship	NOUN
taxlaw-2828	511	36	to	to	ADP
taxlaw-2828	511	37	the	the	DET
taxlaw-2828	511	38	plaintiff	plaintiff	NOUN
taxlaw-2828	511	39	’s	’s	PART
taxlaw-2828	511	40	status	status	NOUN
taxlaw-2828	511	41	as	as	ADP
taxlaw-2828	511	42	a	a	DET
taxlaw-2828	511	43	taxpayer	taxpayer	NOUN
taxlaw-2828	511	44	to	to	PART
taxlaw-2828	511	45	confer	confer	VERB
taxlaw-2828	511	46	standing	stand	VERB
taxlaw-2828	511	47	.	.	PUNCT
taxlaw-2828	512	1	a	a	DET
taxlaw-2828	512	2	criticism	criticism	NOUN
taxlaw-2828	512	3	might	might	AUX
taxlaw-2828	512	4	be	be	AUX
taxlaw-2828	512	5	leveled	level	VERB
taxlaw-2828	512	6	that	that	SCONJ
taxlaw-2828	512	7	this	this	DET
taxlaw-2828	512	8	approach	approach	NOUN
taxlaw-2828	512	9	packs	pack	VERB
taxlaw-2828	512	10	some	some	DET
taxlaw-2828	512	11	elements	element	NOUN
taxlaw-2828	512	12	of	of	ADP
taxlaw-2828	512	13	judgment	judgment	NOUN
taxlaw-2828	512	14	on	on	ADP
taxlaw-2828	512	15	the	the	DET
taxlaw-2828	512	16	merits	merit	NOUN
taxlaw-2828	512	17	of	of	ADP
taxlaw-2828	512	18	a	a	DET
taxlaw-2828	512	19	case	case	NOUN
taxlaw-2828	512	20	into	into	ADP
taxlaw-2828	512	21	this	this	DET
taxlaw-2828	512	22	analysis	analysis	NOUN
taxlaw-2828	512	23	,	,	PUNCT
taxlaw-2828	512	24	but	but	CCONJ
taxlaw-2828	512	25	merits	merit	NOUN
taxlaw-2828	512	26	are	be	AUX
taxlaw-2828	512	27	not	not	PART
taxlaw-2828	512	28	always	always	ADV
taxlaw-2828	512	29	necessary	necessary	ADJ
taxlaw-2828	512	30	to	to	PART
taxlaw-2828	512	31	determine	determine	VERB
taxlaw-2828	512	32	that	that	SCONJ
taxlaw-2828	512	33	a	a	DET
taxlaw-2828	512	34	reasonable	reasonable	ADJ
taxlaw-2828	512	35	relationship	relationship	NOUN
taxlaw-2828	512	36	does	do	AUX
taxlaw-2828	512	37	not	not	PART
taxlaw-2828	512	38	exist	exist	VERB
taxlaw-2828	512	39	and	and	CCONJ
taxlaw-2828	512	40	consideration	consideration	NOUN
taxlaw-2828	512	41	of	of	ADP
taxlaw-2828	512	42	some	some	PRON
taxlaw-2828	512	43	of	of	ADP
taxlaw-2828	512	44	the	the	DET
taxlaw-2828	512	45	merits	merit	NOUN
taxlaw-2828	512	46	may	may	AUX
taxlaw-2828	512	47	not	not	PART
taxlaw-2828	512	48	always	always	ADV
taxlaw-2828	512	49	be	be	AUX
taxlaw-2828	512	50	unadvisable	unadvisable	ADJ
taxlaw-2828	512	51	(	(	PUNCT
taxlaw-2828	512	52	this	this	DET
taxlaw-2828	512	53	same	same	ADJ
taxlaw-2828	512	54	criticism	criticism	NOUN
taxlaw-2828	512	55	has	have	AUX
taxlaw-2828	512	56	been	be	AUX
taxlaw-2828	512	57	leveled	level	VERB
taxlaw-2828	512	58	at	at	ADP
taxlaw-2828	512	59	the	the	DET
taxlaw-2828	512	60	supreme	supreme	PROPN
taxlaw-2828	512	61	court	court	PROPN
taxlaw-2828	512	62	’s	’s	PART
taxlaw-2828	512	63	pleading	plead	VERB
taxlaw-2828	512	64	requirements	requirement	NOUN
taxlaw-2828	512	65	jurisprudence	jurisprudence	NOUN
taxlaw-2828	512	66	)	)	PUNCT
taxlaw-2828	512	67	.	.	PUNCT
taxlaw-2828	513	1	135	135	NUM
taxlaw-2828	513	2	in	in	ADP
taxlaw-2828	513	3	valley	valley	NOUN
taxlaw-2828	513	4	forge	forge	NOUN
taxlaw-2828	513	5	,	,	PUNCT
taxlaw-2828	513	6	136	136	NUM
taxlaw-2828	513	7	the	the	DET
taxlaw-2828	513	8	transfer	transfer	NOUN
taxlaw-2828	513	9	of	of	ADP
taxlaw-2828	513	10	government	government	NOUN
taxlaw-2828	513	11	-	-	PUNCT
taxlaw-2828	513	12	owned	own	VERB
taxlaw-2828	513	13	real	real	ADJ
taxlaw-2828	513	14	property	property	NOUN
taxlaw-2828	513	15	to	to	ADP
taxlaw-2828	513	16	religious	religious	ADJ
taxlaw-2828	513	17	institutions	institution	NOUN
taxlaw-2828	513	18	is	be	AUX
taxlaw-2828	513	19	not	not	PART
taxlaw-2828	513	20	different	different	ADJ
taxlaw-2828	513	21	enough	enough	ADV
taxlaw-2828	513	22	to	to	PART
taxlaw-2828	513	23	justify	justify	VERB
taxlaw-2828	513	24	denying	deny	VERB
taxlaw-2828	513	25	standing	standing	NOUN
taxlaw-2828	513	26	,	,	PUNCT
taxlaw-2828	513	27	because	because	SCONJ
taxlaw-2828	513	28	real	real	ADJ
taxlaw-2828	513	29	property	property	NOUN
taxlaw-2828	513	30	requisitioned	requisition	VERB
taxlaw-2828	513	31	as	as	ADP
taxlaw-2828	513	32	part	part	NOUN
taxlaw-2828	513	33	of	of	ADP
taxlaw-2828	513	34	a	a	DET
taxlaw-2828	513	35	taking	taking	NOUN
taxlaw-2828	513	36	and	and	CCONJ
taxlaw-2828	513	37	compensated	compensate	VERB
taxlaw-2828	513	38	out	out	ADP
taxlaw-2828	513	39	of	of	ADP
taxlaw-2828	513	40	the	the	DET
taxlaw-2828	513	41	federal	federal	ADJ
taxlaw-2828	513	42	coffers	coffer	NOUN
taxlaw-2828	513	43	implicates	implicate	VERB
taxlaw-2828	513	44	the	the	DET
taxlaw-2828	513	45	same	same	ADJ
taxlaw-2828	513	46	interests	interest	NOUN
taxlaw-2828	513	47	so	so	ADV
taxlaw-2828	513	48	far	far	ADV
taxlaw-2828	513	49	as	as	SCONJ
taxlaw-2828	513	50	the	the	DET
taxlaw-2828	513	51	taxpayer	taxpayer	NOUN
taxlaw-2828	513	52	is	be	AUX
taxlaw-2828	513	53	concerned	concern	VERB
taxlaw-2828	513	54	as	as	ADP
taxlaw-2828	513	55	other	other	ADJ
taxlaw-2828	513	56	types	type	NOUN
taxlaw-2828	513	57	of	of	ADP
taxlaw-2828	513	58	extraction	extraction	NOUN
taxlaw-2828	513	59	and	and	CCONJ
taxlaw-2828	513	60	disposition	disposition	NOUN
taxlaw-2828	513	61	.	.	PUNCT
taxlaw-2828	514	1	remember	remember	VERB
taxlaw-2828	514	2	,	,	PUNCT
taxlaw-2828	514	3	this	this	DET
taxlaw-2828	514	4	survey	survey	NOUN
taxlaw-2828	514	5	of	of	ADP
taxlaw-2828	514	6	taxpayer	taxpayer	NOUN
taxlaw-2828	514	7	standing	stand	VERB
taxlaw-2828	514	8	cases	case	NOUN
taxlaw-2828	514	9	has	have	AUX
taxlaw-2828	514	10	only	only	ADV
taxlaw-2828	514	11	been	be	AUX
taxlaw-2828	514	12	examined	examine	VERB
taxlaw-2828	514	13	with	with	ADP
taxlaw-2828	514	14	regards	regard	NOUN
taxlaw-2828	514	15	to	to	ADP
taxlaw-2828	514	16	the	the	DET
taxlaw-2828	514	17	first	first	ADJ
taxlaw-2828	514	18	prong	prong	NOUN
taxlaw-2828	514	19	of	of	ADP
taxlaw-2828	514	20	this	this	DET
taxlaw-2828	514	21	note	note	NOUN
taxlaw-2828	514	22	’s	’s	PART
taxlaw-2828	514	23	test	test	NOUN
taxlaw-2828	514	24	—	—	PUNCT
taxlaw-2828	514	25	there	there	PRON
taxlaw-2828	514	26	may	may	AUX
taxlaw-2828	514	27	well	well	ADV
taxlaw-2828	514	28	be	be	AUX
taxlaw-2828	514	29	other	other	ADJ
taxlaw-2828	514	30	reasons	reason	NOUN
taxlaw-2828	514	31	to	to	PART
taxlaw-2828	514	32	deny	deny	VERB
taxlaw-2828	514	33	standing	standing	NOUN
taxlaw-2828	514	34	that	that	PRON
taxlaw-2828	514	35	come	come	VERB
taxlaw-2828	514	36	from	from	ADP
taxlaw-2828	514	37	the	the	DET
taxlaw-2828	514	38	other	other	ADJ
taxlaw-2828	514	39	two	two	NUM
taxlaw-2828	514	40	prongs	prong	NOUN
taxlaw-2828	514	41	.	.	PUNCT
taxlaw-2828	515	1	2	2	X
taxlaw-2828	515	2	.	.	X
taxlaw-2828	515	3	political	political	ADJ
taxlaw-2828	515	4	remedy	remedy	NOUN
taxlaw-2828	515	5	the	the	DET
taxlaw-2828	515	6	second	second	ADJ
taxlaw-2828	515	7	prong	prong	NOUN
taxlaw-2828	515	8	of	of	ADP
taxlaw-2828	515	9	this	this	DET
taxlaw-2828	515	10	test	test	NOUN
taxlaw-2828	515	11	articulates	articulate	VERB
taxlaw-2828	515	12	that	that	SCONJ
taxlaw-2828	515	13	standing	standing	NOUN
taxlaw-2828	515	14	should	should	AUX
taxlaw-2828	515	15	be	be	AUX
taxlaw-2828	515	16	conferred	confer	VERB
taxlaw-2828	515	17	where	where	SCONJ
taxlaw-2828	515	18	it	it	PRON
taxlaw-2828	515	19	is	be	AUX
taxlaw-2828	515	20	of	of	ADP
taxlaw-2828	515	21	practical	practical	ADJ
taxlaw-2828	515	22	necessity	necessity	NOUN
taxlaw-2828	515	23	because	because	SCONJ
taxlaw-2828	515	24	the	the	DET
taxlaw-2828	515	25	political	political	ADJ
taxlaw-2828	515	26	system	system	NOUN
taxlaw-2828	515	27	is	be	AUX
taxlaw-2828	515	28	ill	ill	ADV
taxlaw-2828	515	29	-	-	PUNCT
taxlaw-2828	515	30	equipped	equipped	ADJ
taxlaw-2828	515	31	to	to	PART
taxlaw-2828	515	32	provide	provide	VERB
taxlaw-2828	515	33	a	a	DET
taxlaw-2828	515	34	remedy	remedy	NOUN
taxlaw-2828	515	35	for	for	ADP
taxlaw-2828	515	36	those	those	PRON
taxlaw-2828	515	37	who	who	PRON
taxlaw-2828	515	38	object	object	VERB
taxlaw-2828	515	39	to	to	ADP
taxlaw-2828	515	40	a	a	DET
taxlaw-2828	515	41	particular	particular	ADJ
taxlaw-2828	515	42	expenditure	expenditure	NOUN
taxlaw-2828	515	43	alleged	allege	VERB
taxlaw-2828	515	44	to	to	PART
taxlaw-2828	515	45	violate	violate	VERB
taxlaw-2828	515	46	the	the	DET
taxlaw-2828	515	47	establishment	establishment	NOUN
taxlaw-2828	515	48	clause	clause	NOUN
taxlaw-2828	515	49	or	or	CCONJ
taxlaw-2828	515	50	any	any	DET
taxlaw-2828	515	51	other	other	ADJ
taxlaw-2828	515	52	part	part	NOUN
taxlaw-2828	515	53	of	of	ADP
taxlaw-2828	515	54	the	the	DET
taxlaw-2828	515	55	constitution	constitution	NOUN
taxlaw-2828	515	56	.	.	PUNCT
taxlaw-2828	516	1	the	the	DET
taxlaw-2828	516	2	supreme	supreme	PROPN
taxlaw-2828	516	3	court	court	PROPN
taxlaw-2828	516	4	has	have	AUX
taxlaw-2828	516	5	acknowledged	acknowledge	VERB
taxlaw-2828	516	6	in	in	ADP
taxlaw-2828	516	7	its	its	PRON
taxlaw-2828	516	8	equal	equal	ADJ
taxlaw-2828	516	9	protection	protection	NOUN
taxlaw-2828	516	10	jurisprudence	jurisprudence	NOUN
taxlaw-2828	516	11	that	that	PRON
taxlaw-2828	516	12	insular	insular	ADJ
taxlaw-2828	516	13	or	or	CCONJ
taxlaw-2828	516	14	discrete	discrete	ADJ
taxlaw-2828	516	15	minorities	minority	NOUN
taxlaw-2828	516	16	who	who	PRON
taxlaw-2828	516	17	lack	lack	VERB
taxlaw-2828	516	18	political	political	ADJ
taxlaw-2828	516	19	power	power	NOUN
taxlaw-2828	516	20	sometimes	sometimes	ADV
taxlaw-2828	516	21	merit	merit	VERB
taxlaw-2828	516	22	additional	additional	ADJ
taxlaw-2828	516	23	protection	protection	NOUN
taxlaw-2828	516	24	in	in	ADP
taxlaw-2828	516	25	the	the	DET
taxlaw-2828	516	26	form	form	NOUN
taxlaw-2828	516	27	of	of	ADP
taxlaw-2828	516	28	intermediate	intermediate	ADJ
taxlaw-2828	516	29	or	or	CCONJ
taxlaw-2828	516	30	strict	strict	ADJ
taxlaw-2828	516	31	scrutiny	scrutiny	NOUN
taxlaw-2828	516	32	.	.	PUNCT
taxlaw-2828	517	1	the	the	DET
taxlaw-2828	517	2	factors	factor	NOUN
taxlaw-2828	517	3	for	for	ADP
taxlaw-2828	517	4	granting	grant	VERB
taxlaw-2828	517	5	heightened	heightened	ADJ
taxlaw-2828	517	6	scrutiny	scrutiny	NOUN
taxlaw-2828	517	7	were	be	AUX
taxlaw-2828	517	8	well	well	ADV
taxlaw-2828	517	9	collected	collect	VERB
taxlaw-2828	517	10	by	by	ADP
taxlaw-2828	517	11	the	the	DET
taxlaw-2828	517	12	second	second	ADJ
taxlaw-2828	517	13	circuit	circuit	NOUN
taxlaw-2828	517	14	in	in	ADP
taxlaw-2828	517	15	windsor	windsor	PROPN
taxlaw-2828	517	16	v.	v.	PROPN
taxlaw-2828	517	17	united	united	PROPN
taxlaw-2828	517	18	states	states	PROPN
taxlaw-2828	517	19	.	.	PUNCT
taxlaw-2828	518	1	137	137	NUM
taxlaw-2828	518	2	the	the	DET
taxlaw-2828	518	3	second	second	ADJ
taxlaw-2828	518	4	circuit	circuit	NOUN
taxlaw-2828	518	5	said	say	VERB
taxlaw-2828	518	6	that	that	SCONJ
taxlaw-2828	518	7	the	the	DET
taxlaw-2828	518	8	following	follow	VERB
taxlaw-2828	518	9	considerations	consideration	NOUN
taxlaw-2828	518	10	are	be	AUX
taxlaw-2828	518	11	relevant	relevant	ADJ
taxlaw-2828	518	12	:	:	PUNCT
taxlaw-2828	518	13	(	(	PUNCT
taxlaw-2828	518	14	1	1	X
taxlaw-2828	518	15	)	)	PUNCT
taxlaw-2828	518	16	“	"	PUNCT
taxlaw-2828	518	17	whether	whether	SCONJ
taxlaw-2828	518	18	the	the	DET
taxlaw-2828	518	19	class	class	NOUN
taxlaw-2828	518	20	has	have	AUX
taxlaw-2828	518	21	been	be	AUX
taxlaw-2828	518	22	historically	historically	ADV
taxlaw-2828	518	23	subjected	subject	VERB
taxlaw-2828	518	24	to	to	ADP
taxlaw-2828	518	25	discrimination	discrimination	NOUN
taxlaw-2828	518	26	”	"	PUNCT
taxlaw-2828	518	27	;	;	PUNCT
taxlaw-2828	518	28	(	(	PUNCT
taxlaw-2828	518	29	2	2	X
taxlaw-2828	518	30	)	)	PUNCT
taxlaw-2828	518	31	“	"	PUNCT
taxlaw-2828	518	32	whether	whether	SCONJ
taxlaw-2828	518	33	the	the	DET
taxlaw-2828	518	34	131	131	NUM
taxlaw-2828	518	35	ariz	ariz	NOUN
taxlaw-2828	518	36	.	.	PUNCT
taxlaw-2828	519	1	sch	sch	PROPN
taxlaw-2828	519	2	.	.	PUNCT
taxlaw-2828	520	1	tuition	tuition	PROPN
taxlaw-2828	520	2	org	org	PROPN
taxlaw-2828	520	3	.	.	PUNCT
taxlaw-2828	521	1	v.	v.	ADP
taxlaw-2828	521	2	winn	winn	PROPN
taxlaw-2828	521	3	,	,	PUNCT
taxlaw-2828	521	4	131	131	NUM
taxlaw-2828	521	5	s.	s.	PROPN
taxlaw-2828	521	6	ct	ct	PROPN
taxlaw-2828	521	7	.	.	PROPN
taxlaw-2828	522	1	1436	1436	NUM
taxlaw-2828	522	2	(	(	PUNCT
taxlaw-2828	522	3	2011	2011	NUM
taxlaw-2828	522	4	)	)	PUNCT
taxlaw-2828	522	5	.	.	PUNCT
taxlaw-2828	523	1	132	132	NUM
taxlaw-2828	523	2	flast	flast	NOUN
taxlaw-2828	523	3	,	,	PUNCT
taxlaw-2828	523	4	392	392	NUM
taxlaw-2828	523	5	u.s	u.s	PROPN
taxlaw-2828	523	6	.	.	PROPN
taxlaw-2828	523	7	83	83	NUM
taxlaw-2828	523	8	.	.	PUNCT
taxlaw-2828	524	1	133	133	NUM
taxlaw-2828	524	2	frothingham	frothingham	NOUN
taxlaw-2828	524	3	v.	v.	ADP
taxlaw-2828	524	4	mellon	mellon	PROPN
taxlaw-2828	524	5	,	,	PUNCT
taxlaw-2828	524	6	262	262	NUM
taxlaw-2828	524	7	u.s	u.s	PROPN
taxlaw-2828	524	8	.	.	PROPN
taxlaw-2828	524	9	447	447	NUM
taxlaw-2828	524	10	(	(	PUNCT
taxlaw-2828	524	11	1923	1923	NUM
taxlaw-2828	524	12	)	)	PUNCT
taxlaw-2828	524	13	.	.	PUNCT
taxlaw-2828	525	1	134	134	NUM
taxlaw-2828	525	2	hein	hein	NOUN
taxlaw-2828	525	3	v.	v.	ADP
taxlaw-2828	525	4	freedom	freedom	NOUN
taxlaw-2828	525	5	from	from	ADP
taxlaw-2828	525	6	religion	religion	NOUN
taxlaw-2828	525	7	found	find	VERB
taxlaw-2828	525	8	.	.	PUNCT
taxlaw-2828	526	1	,	,	PUNCT
taxlaw-2828	526	2	551	551	NUM
taxlaw-2828	526	3	u.s	u.s	PROPN
taxlaw-2828	526	4	.	.	PROPN
taxlaw-2828	526	5	587	587	NUM
taxlaw-2828	526	6	(	(	PUNCT
taxlaw-2828	526	7	2007	2007	NUM
taxlaw-2828	526	8	)	)	PUNCT
taxlaw-2828	526	9	135	135	NUM
taxlaw-2828	526	10	see	see	VERB
taxlaw-2828	526	11	ashcroft	ashcroft	PROPN
taxlaw-2828	526	12	v.	v.	PROPN
taxlaw-2828	526	13	iqbal	iqbal	PROPN
taxlaw-2828	526	14	,	,	PUNCT
taxlaw-2828	526	15	556	556	NUM
taxlaw-2828	526	16	u.s	u.s	PROPN
taxlaw-2828	526	17	.	.	PROPN
taxlaw-2828	526	18	662	662	NUM
taxlaw-2828	526	19	(	(	PUNCT
taxlaw-2828	526	20	2009	2009	NUM
taxlaw-2828	526	21	)	)	PUNCT
taxlaw-2828	526	22	;	;	PUNCT
taxlaw-2828	526	23	bell	bell	PROPN
taxlaw-2828	526	24	atlantic	atlantic	PROPN
taxlaw-2828	526	25	corp	corp	PROPN
taxlaw-2828	526	26	.	.	PROPN
taxlaw-2828	527	1	v.	v.	CCONJ
taxlaw-2828	527	2	twombly	twombly	ADV
taxlaw-2828	527	3	,	,	PUNCT
taxlaw-2828	527	4	550	550	NUM
taxlaw-2828	527	5	u.s	u.s	PROPN
taxlaw-2828	527	6	.	.	PROPN
taxlaw-2828	527	7	554	554	NUM
taxlaw-2828	527	8	(	(	PUNCT
taxlaw-2828	527	9	2007	2007	NUM
taxlaw-2828	527	10	)	)	PUNCT
taxlaw-2828	527	11	.	.	PUNCT
taxlaw-2828	528	1	academic	academic	ADJ
taxlaw-2828	528	2	angst	angst	NOUN
taxlaw-2828	528	3	reached	reach	VERB
taxlaw-2828	528	4	its	its	PRON
taxlaw-2828	528	5	peak	peak	NOUN
taxlaw-2828	528	6	with	with	ADP
taxlaw-2828	528	7	articles	article	NOUN
taxlaw-2828	528	8	such	such	ADJ
taxlaw-2828	528	9	as	as	ADP
taxlaw-2828	528	10	:	:	PUNCT
taxlaw-2828	528	11	adam	adam	PROPN
taxlaw-2828	528	12	n.	n.	PROPN
taxlaw-2828	528	13	steinman	steinman	PROPN
taxlaw-2828	528	14	,	,	PUNCT
taxlaw-2828	528	15	the	the	DET
taxlaw-2828	528	16	pleading	pleading	NOUN
taxlaw-2828	528	17	problem	problem	NOUN
taxlaw-2828	528	18	,	,	PUNCT
taxlaw-2828	528	19	62	62	NUM
taxlaw-2828	528	20	stan	stan	NOUN
taxlaw-2828	528	21	.	.	PUNCT
taxlaw-2828	529	1	l.	l.	PROPN
taxlaw-2828	529	2	rev	rev	PROPN
taxlaw-2828	529	3	.	.	PROPN
taxlaw-2828	529	4	1293	1293	NUM
taxlaw-2828	529	5	,	,	PUNCT
taxlaw-2828	529	6	1295	1295	NUM
taxlaw-2828	529	7	(	(	PUNCT
taxlaw-2828	529	8	arguing	argue	VERB
taxlaw-2828	529	9	that	that	SCONJ
taxlaw-2828	529	10	federal	federal	ADJ
taxlaw-2828	529	11	pleading	pleading	NOUN
taxlaw-2828	529	12	standards	standard	NOUN
taxlaw-2828	529	13	are	be	AUX
taxlaw-2828	529	14	“	"	PUNCT
taxlaw-2828	529	15	in	in	ADP
taxlaw-2828	529	16	crisis	crisis	NOUN
taxlaw-2828	529	17	”	"	PUNCT
taxlaw-2828	529	18	)	)	PUNCT
taxlaw-2828	529	19	;	;	PUNCT
taxlaw-2828	529	20	brian	brian	PROPN
taxlaw-2828	529	21	s.	s.	PROPN
taxlaw-2828	529	22	clarke	clarke	PROPN
taxlaw-2828	529	23	,	,	PUNCT
taxlaw-2828	529	24	grossly	grossly	ADV
taxlaw-2828	529	25	restricted	restrict	VERB
taxlaw-2828	529	26	pleading	pleading	NOUN
taxlaw-2828	529	27	:	:	PUNCT
taxlaw-2828	529	28	twobly	twobly	ADV
taxlaw-2828	529	29	/	/	SYM
taxlaw-2828	529	30	iqbal	iqbal	ADJ
taxlaw-2828	529	31	,	,	PUNCT
taxlaw-2828	529	32	gross	gross	ADJ
taxlaw-2828	529	33	,	,	PUNCT
taxlaw-2828	529	34	and	and	CCONJ
taxlaw-2828	529	35	cannibalistic	cannibalistic	ADJ
taxlaw-2828	529	36	facts	fact	NOUN
taxlaw-2828	529	37	in	in	ADP
taxlaw-2828	529	38	compound	compound	NOUN
taxlaw-2828	529	39	employment	employment	NOUN
taxlaw-2828	529	40	discrimination	discrimination	NOUN
taxlaw-2828	529	41	claims	claim	NOUN
taxlaw-2828	529	42	,	,	PUNCT
taxlaw-2828	529	43	2010	2010	NUM
taxlaw-2828	529	44	utah	utah	PROPN
taxlaw-2828	529	45	l.	l.	PROPN
taxlaw-2828	529	46	rev	rev	PROPN
taxlaw-2828	529	47	.	.	PROPN
taxlaw-2828	529	48	1101	1101	NUM
taxlaw-2828	529	49	,	,	PUNCT
taxlaw-2828	529	50	1141	1141	NUM
taxlaw-2828	529	51	(	(	PUNCT
taxlaw-2828	529	52	arguing	argue	VERB
taxlaw-2828	529	53	that	that	SCONJ
taxlaw-2828	529	54	twombly	twombly	PROPN
taxlaw-2828	529	55	/	/	SYM
taxlaw-2828	529	56	iqbal	iqbal	PROPN
taxlaw-2828	529	57	has	have	AUX
taxlaw-2828	529	58	effectively	effectively	ADV
taxlaw-2828	529	59	destroyed	destroy	VERB
taxlaw-2828	529	60	the	the	DET
taxlaw-2828	529	61	viability	viability	NOUN
taxlaw-2828	529	62	of	of	ADP
taxlaw-2828	529	63	compound	compound	NOUN
taxlaw-2828	529	64	employment	employment	NOUN
taxlaw-2828	529	65	discrimination	discrimination	NOUN
taxlaw-2828	529	66	claims	claim	NOUN
taxlaw-2828	529	67	)	)	PUNCT
taxlaw-2828	529	68	;	;	PUNCT
taxlaw-2828	529	69	arthur	arthur	PROPN
taxlaw-2828	529	70	r.	r.	PROPN
taxlaw-2828	529	71	miller	miller	PROPN
taxlaw-2828	529	72	,	,	PUNCT
taxlaw-2828	529	73	from	from	ADP
taxlaw-2828	529	74	conley	conley	PROPN
taxlaw-2828	529	75	to	to	ADP
taxlaw-2828	529	76	iqbal	iqbal	PROPN
taxlaw-2828	529	77	:	:	PUNCT
taxlaw-2828	529	78	a	a	DET
taxlaw-2828	529	79	double	double	ADJ
taxlaw-2828	529	80	play	play	NOUN
taxlaw-2828	529	81	on	on	ADP
taxlaw-2828	529	82	the	the	DET
taxlaw-2828	529	83	federal	federal	ADJ
taxlaw-2828	529	84	rules	rule	NOUN
taxlaw-2828	529	85	of	of	ADP
taxlaw-2828	529	86	civil	civil	ADJ
taxlaw-2828	529	87	procedure	procedure	NOUN
taxlaw-2828	529	88	,	,	PUNCT
taxlaw-2828	529	89	60	60	NUM
taxlaw-2828	529	90	duke	duke	PROPN
taxlaw-2828	529	91	l.j	l.j	PROPN
taxlaw-2828	529	92	.	.	PROPN
taxlaw-2828	529	93	1	1	NUM
taxlaw-2828	529	94	,	,	PUNCT
taxlaw-2828	529	95	2	2	NUM
taxlaw-2828	529	96	(	(	PUNCT
taxlaw-2828	529	97	arguing	argue	VERB
taxlaw-2828	529	98	that	that	SCONJ
taxlaw-2828	529	99	our	our	PRON
taxlaw-2828	529	100	very	very	ADV
taxlaw-2828	529	101	democratic	democratic	ADJ
taxlaw-2828	529	102	ideals	ideal	NOUN
taxlaw-2828	529	103	are	be	AUX
taxlaw-2828	529	104	threatened	threaten	VERB
taxlaw-2828	529	105	by	by	ADP
taxlaw-2828	529	106	these	these	DET
taxlaw-2828	529	107	decisions	decision	NOUN
taxlaw-2828	529	108	)	)	PUNCT
taxlaw-2828	529	109	;	;	PUNCT
taxlaw-2828	529	110	and	and	CCONJ
taxlaw-2828	529	111	many	many	ADJ
taxlaw-2828	529	112	others	other	NOUN
taxlaw-2828	529	113	.	.	PUNCT
taxlaw-2828	530	1	136	136	NUM
taxlaw-2828	530	2	valley	valley	NOUN
taxlaw-2828	530	3	forge	forge	NOUN
taxlaw-2828	530	4	christian	christian	PROPN
taxlaw-2828	530	5	coll	coll	PROPN
taxlaw-2828	530	6	.	.	PUNCT
taxlaw-2828	531	1	v.	v.	ADP
taxlaw-2828	531	2	ams	ams	PROPN
taxlaw-2828	531	3	.	.	PUNCT
taxlaw-2828	532	1	united	unite	VERB
taxlaw-2828	532	2	for	for	ADP
taxlaw-2828	532	3	separation	separation	NOUN
taxlaw-2828	532	4	of	of	ADP
taxlaw-2828	532	5	church	church	NOUN
taxlaw-2828	532	6	and	and	CCONJ
taxlaw-2828	532	7	state	state	PROPN
taxlaw-2828	532	8	,	,	PUNCT
taxlaw-2828	532	9	inc	inc	PROPN
taxlaw-2828	532	10	.	.	PROPN
taxlaw-2828	532	11	,	,	PUNCT
taxlaw-2828	532	12	454	454	NUM
taxlaw-2828	532	13	u.s	u.s	PROPN
taxlaw-2828	532	14	.	.	PROPN
taxlaw-2828	532	15	464	464	NUM
taxlaw-2828	532	16	(	(	PUNCT
taxlaw-2828	532	17	1982	1982	NUM
taxlaw-2828	532	18	)	)	PUNCT
taxlaw-2828	532	19	.	.	PUNCT
taxlaw-2828	533	1	137	137	NUM
taxlaw-2828	533	2	windsor	windsor	PROPN
taxlaw-2828	533	3	v.	v.	PROPN
taxlaw-2828	533	4	united	united	PROPN
taxlaw-2828	533	5	states	states	PROPN
taxlaw-2828	533	6	,	,	PUNCT
taxlaw-2828	533	7	699	699	NUM
taxlaw-2828	533	8	f.3d	f.3d	NUM
taxlaw-2828	533	9	169	169	NUM
taxlaw-2828	533	10	(	(	PUNCT
taxlaw-2828	533	11	2d	2d	NUM
taxlaw-2828	533	12	cir	cir	NOUN
taxlaw-2828	533	13	.	.	PROPN
taxlaw-2828	533	14	2012	2012	NUM
taxlaw-2828	533	15	)	)	PUNCT
taxlaw-2828	533	16	.	.	PUNCT
taxlaw-2828	534	1	140	140	NUM
taxlaw-2828	534	2	columbia	columbia	PROPN
taxlaw-2828	534	3	journal	journal	PROPN
taxlaw-2828	534	4	of	of	ADP
taxlaw-2828	534	5	tax	tax	NOUN
taxlaw-2828	534	6	law	law	NOUN
taxlaw-2828	534	7	[	[	X
taxlaw-2828	534	8	vol.6:118	vol.6:118	X
taxlaw-2828	534	9	class	class	NOUN
taxlaw-2828	534	10	has	have	VERB
taxlaw-2828	534	11	a	a	DET
taxlaw-2828	534	12	defining	define	VERB
taxlaw-2828	534	13	characteristic	characteristic	NOUN
taxlaw-2828	534	14	that	that	PRON
taxlaw-2828	534	15	frequently	frequently	ADV
taxlaw-2828	534	16	bears	bear	VERB
taxlaw-2828	534	17	a	a	DET
taxlaw-2828	534	18	relation	relation	NOUN
taxlaw-2828	534	19	to	to	ADP
taxlaw-2828	534	20	ability	ability	NOUN
taxlaw-2828	534	21	to	to	PART
taxlaw-2828	534	22	perform	perform	VERB
taxlaw-2828	534	23	or	or	CCONJ
taxlaw-2828	534	24	contribute	contribute	VERB
taxlaw-2828	534	25	to	to	ADP
taxlaw-2828	534	26	society	society	NOUN
taxlaw-2828	534	27	”	"	PUNCT
taxlaw-2828	534	28	;	;	PUNCT
taxlaw-2828	534	29	(	(	PUNCT
taxlaw-2828	534	30	3	3	X
taxlaw-2828	534	31	)	)	PUNCT
taxlaw-2828	534	32	“	"	PUNCT
taxlaw-2828	534	33	whether	whether	SCONJ
taxlaw-2828	534	34	the	the	DET
taxlaw-2828	534	35	class	class	NOUN
taxlaw-2828	534	36	exhibits	exhibit	VERB
taxlaw-2828	534	37	obvious	obvious	ADJ
taxlaw-2828	534	38	,	,	PUNCT
taxlaw-2828	534	39	immutable	immutable	ADJ
taxlaw-2828	534	40	,	,	PUNCT
taxlaw-2828	534	41	or	or	CCONJ
taxlaw-2828	534	42	distinguishing	distinguish	VERB
taxlaw-2828	534	43	characteristics	characteristic	NOUN
taxlaw-2828	534	44	that	that	PRON
taxlaw-2828	534	45	define	define	VERB
taxlaw-2828	534	46	them	they	PRON
taxlaw-2828	534	47	as	as	ADP
taxlaw-2828	534	48	a	a	DET
taxlaw-2828	534	49	discrete	discrete	ADJ
taxlaw-2828	534	50	group	group	NOUN
taxlaw-2828	534	51	”	"	PUNCT
taxlaw-2828	534	52	;	;	PUNCT
taxlaw-2828	534	53	and	and	CCONJ
taxlaw-2828	534	54	(	(	PUNCT
taxlaw-2828	534	55	4	4	X
taxlaw-2828	534	56	)	)	PUNCT
taxlaw-2828	534	57	“	"	PUNCT
taxlaw-2828	534	58	whether	whether	SCONJ
taxlaw-2828	534	59	the	the	DET
taxlaw-2828	534	60	class	class	NOUN
taxlaw-2828	534	61	is	be	AUX
taxlaw-2828	534	62	a	a	DET
taxlaw-2828	534	63	minority	minority	NOUN
taxlaw-2828	534	64	or	or	CCONJ
taxlaw-2828	534	65	politically	politically	ADV
taxlaw-2828	534	66	powerless	powerless	ADJ
taxlaw-2828	534	67	.	.	PUNCT
taxlaw-2828	534	68	”	"	PUNCT
taxlaw-2828	535	1	138	138	NUM
taxlaw-2828	535	2	this	this	PRON
taxlaw-2828	535	3	is	be	AUX
taxlaw-2828	535	4	not	not	PART
taxlaw-2828	535	5	to	to	PART
taxlaw-2828	535	6	say	say	VERB
taxlaw-2828	535	7	that	that	SCONJ
taxlaw-2828	535	8	immutability	immutability	NOUN
taxlaw-2828	535	9	and	and	CCONJ
taxlaw-2828	535	10	political	political	ADJ
taxlaw-2828	535	11	power	power	NOUN
taxlaw-2828	535	12	are	be	AUX
taxlaw-2828	535	13	dispositive	dispositive	ADJ
taxlaw-2828	535	14	—	—	PUNCT
taxlaw-2828	535	15	minors	minor	NOUN
taxlaw-2828	535	16	and	and	CCONJ
taxlaw-2828	535	17	aliens	alien	NOUN
taxlaw-2828	535	18	deserve	deserve	VERB
taxlaw-2828	535	19	strict	strict	ADJ
taxlaw-2828	535	20	scrutiny	scrutiny	NOUN
taxlaw-2828	535	21	despite	despite	SCONJ
taxlaw-2828	535	22	either	either	PRON
taxlaw-2828	535	23	being	be	AUX
taxlaw-2828	535	24	mutable	mutable	ADJ
taxlaw-2828	535	25	or	or	CCONJ
taxlaw-2828	535	26	having	have	VERB
taxlaw-2828	535	27	political	political	ADJ
taxlaw-2828	535	28	power	power	NOUN
taxlaw-2828	535	29	.	.	PUNCT
taxlaw-2828	536	1	if	if	SCONJ
taxlaw-2828	536	2	the	the	DET
taxlaw-2828	536	3	scales	scale	NOUN
taxlaw-2828	536	4	of	of	ADP
taxlaw-2828	536	5	justice	justice	NOUN
taxlaw-2828	536	6	can	can	AUX
taxlaw-2828	536	7	be	be	AUX
taxlaw-2828	536	8	manipulated	manipulate	VERB
taxlaw-2828	536	9	in	in	ADP
taxlaw-2828	536	10	the	the	DET
taxlaw-2828	536	11	final	final	ADJ
taxlaw-2828	536	12	judgment	judgment	NOUN
taxlaw-2828	536	13	on	on	ADP
taxlaw-2828	536	14	the	the	DET
taxlaw-2828	536	15	basis	basis	NOUN
taxlaw-2828	536	16	of	of	ADP
taxlaw-2828	536	17	whether	whether	SCONJ
taxlaw-2828	536	18	the	the	DET
taxlaw-2828	536	19	party	party	NOUN
taxlaw-2828	536	20	is	be	AUX
taxlaw-2828	536	21	a	a	DET
taxlaw-2828	536	22	member	member	NOUN
taxlaw-2828	536	23	of	of	ADP
taxlaw-2828	536	24	a	a	DET
taxlaw-2828	536	25	discrete	discrete	ADJ
taxlaw-2828	536	26	or	or	CCONJ
taxlaw-2828	536	27	insular	insular	ADJ
taxlaw-2828	536	28	minority	minority	NOUN
taxlaw-2828	536	29	,	,	PUNCT
taxlaw-2828	536	30	or	or	CCONJ
taxlaw-2828	536	31	otherwise	otherwise	ADV
taxlaw-2828	536	32	merits	merit	VERB
taxlaw-2828	536	33	such	such	ADJ
taxlaw-2828	536	34	treatment	treatment	NOUN
taxlaw-2828	536	35	,	,	PUNCT
taxlaw-2828	536	36	surely	surely	ADV
taxlaw-2828	536	37	it	it	PRON
taxlaw-2828	536	38	is	be	AUX
taxlaw-2828	536	39	not	not	PART
taxlaw-2828	536	40	too	too	ADV
taxlaw-2828	536	41	reaching	reach	VERB
taxlaw-2828	536	42	to	to	PART
taxlaw-2828	536	43	say	say	VERB
taxlaw-2828	536	44	that	that	SCONJ
taxlaw-2828	536	45	a	a	DET
taxlaw-2828	536	46	pragmatic	pragmatic	ADJ
taxlaw-2828	536	47	doctrine	doctrine	NOUN
taxlaw-2828	536	48	like	like	ADP
taxlaw-2828	536	49	standing	stand	VERB
taxlaw-2828	536	50	should	should	AUX
taxlaw-2828	536	51	be	be	AUX
taxlaw-2828	536	52	sensitive	sensitive	ADJ
taxlaw-2828	536	53	to	to	ADP
taxlaw-2828	536	54	similar	similar	ADJ
taxlaw-2828	536	55	concerns	concern	NOUN
taxlaw-2828	536	56	.	.	PUNCT
taxlaw-2828	537	1	this	this	DET
taxlaw-2828	537	2	part	part	NOUN
taxlaw-2828	537	3	of	of	ADP
taxlaw-2828	537	4	the	the	DET
taxlaw-2828	537	5	test	test	NOUN
taxlaw-2828	537	6	should	should	AUX
taxlaw-2828	537	7	not	not	PART
taxlaw-2828	537	8	be	be	AUX
taxlaw-2828	537	9	interpreted	interpret	VERB
taxlaw-2828	537	10	to	to	PART
taxlaw-2828	537	11	say	say	VERB
taxlaw-2828	537	12	that	that	SCONJ
taxlaw-2828	537	13	just	just	ADV
taxlaw-2828	537	14	because	because	SCONJ
taxlaw-2828	537	15	it	it	PRON
taxlaw-2828	537	16	is	be	AUX
taxlaw-2828	537	17	difficult	difficult	ADJ
taxlaw-2828	537	18	to	to	PART
taxlaw-2828	537	19	obtain	obtain	VERB
taxlaw-2828	537	20	relief	relief	NOUN
taxlaw-2828	537	21	through	through	ADP
taxlaw-2828	537	22	the	the	DET
taxlaw-2828	537	23	political	political	ADJ
taxlaw-2828	537	24	system	system	NOUN
taxlaw-2828	537	25	,	,	PUNCT
taxlaw-2828	537	26	this	this	DET
taxlaw-2828	537	27	part	part	NOUN
taxlaw-2828	537	28	is	be	AUX
taxlaw-2828	537	29	satisfied	satisfied	ADJ
taxlaw-2828	537	30	;	;	PUNCT
taxlaw-2828	537	31	rather	rather	ADV
taxlaw-2828	537	32	,	,	PUNCT
taxlaw-2828	537	33	the	the	DET
taxlaw-2828	537	34	requirement	requirement	NOUN
taxlaw-2828	537	35	encompasses	encompass	VERB
taxlaw-2828	537	36	only	only	ADV
taxlaw-2828	537	37	those	those	DET
taxlaw-2828	537	38	situations	situation	NOUN
taxlaw-2828	537	39	in	in	ADP
taxlaw-2828	537	40	which	which	PRON
taxlaw-2828	537	41	the	the	DET
taxlaw-2828	537	42	political	political	ADJ
taxlaw-2828	537	43	system	system	NOUN
taxlaw-2828	537	44	is	be	AUX
taxlaw-2828	537	45	structurally	structurally	ADV
taxlaw-2828	537	46	illequipped	illequippe	VERB
taxlaw-2828	537	47	to	to	PART
taxlaw-2828	537	48	provide	provide	VERB
taxlaw-2828	537	49	a	a	DET
taxlaw-2828	537	50	remedy	remedy	NOUN
taxlaw-2828	537	51	,	,	PUNCT
taxlaw-2828	537	52	parallel	parallel	ADJ
taxlaw-2828	537	53	to	to	ADP
taxlaw-2828	537	54	those	those	DET
taxlaw-2828	537	55	situations	situation	NOUN
taxlaw-2828	537	56	in	in	ADP
taxlaw-2828	537	57	which	which	PRON
taxlaw-2828	537	58	insular	insular	ADJ
taxlaw-2828	537	59	or	or	CCONJ
taxlaw-2828	537	60	discrete	discrete	ADJ
taxlaw-2828	537	61	minorities	minority	NOUN
taxlaw-2828	537	62	are	be	AUX
taxlaw-2828	537	63	thought	think	VERB
taxlaw-2828	537	64	to	to	PART
taxlaw-2828	537	65	lack	lack	VERB
taxlaw-2828	537	66	power	power	NOUN
taxlaw-2828	537	67	in	in	ADP
taxlaw-2828	537	68	equal	equal	ADJ
taxlaw-2828	537	69	protection	protection	NOUN
taxlaw-2828	537	70	jurisprudence	jurisprudence	NOUN
taxlaw-2828	537	71	.	.	PUNCT
taxlaw-2828	538	1	for	for	ADP
taxlaw-2828	538	2	example	example	NOUN
taxlaw-2828	538	3	,	,	PUNCT
taxlaw-2828	538	4	the	the	DET
taxlaw-2828	538	5	affordable	affordable	ADJ
taxlaw-2828	538	6	care	care	NOUN
taxlaw-2828	538	7	act	act	NOUN
taxlaw-2828	538	8	(	(	PUNCT
taxlaw-2828	538	9	“	"	PUNCT
taxlaw-2828	538	10	obamacare	obamacare	PROPN
taxlaw-2828	538	11	”	"	PUNCT
taxlaw-2828	538	12	)	)	PUNCT
taxlaw-2828	538	13	139	139	NUM
taxlaw-2828	538	14	may	may	AUX
taxlaw-2828	538	15	well	well	ADV
taxlaw-2828	538	16	be	be	AUX
taxlaw-2828	538	17	difficult	difficult	ADJ
taxlaw-2828	538	18	to	to	PART
taxlaw-2828	538	19	repeal	repeal	VERB
taxlaw-2828	538	20	through	through	ADP
taxlaw-2828	538	21	the	the	DET
taxlaw-2828	538	22	exercise	exercise	NOUN
taxlaw-2828	538	23	of	of	ADP
taxlaw-2828	538	24	the	the	DET
taxlaw-2828	538	25	political	political	ADJ
taxlaw-2828	538	26	process	process	NOUN
taxlaw-2828	538	27	and	and	CCONJ
taxlaw-2828	538	28	taxpayers	taxpayer	NOUN
taxlaw-2828	538	29	may	may	AUX
taxlaw-2828	538	30	think	think	VERB
taxlaw-2828	538	31	that	that	SCONJ
taxlaw-2828	538	32	it	it	PRON
taxlaw-2828	538	33	is	be	AUX
taxlaw-2828	538	34	unconstitutional	unconstitutional	ADJ
taxlaw-2828	538	35	(	(	PUNCT
taxlaw-2828	538	36	and	and	CCONJ
taxlaw-2828	538	37	may	may	AUX
taxlaw-2828	538	38	still	still	ADV
taxlaw-2828	538	39	think	think	VERB
taxlaw-2828	538	40	so	so	ADV
taxlaw-2828	538	41	after	after	ADP
taxlaw-2828	538	42	the	the	DET
taxlaw-2828	538	43	health	health	NOUN
taxlaw-2828	538	44	care	care	NOUN
taxlaw-2828	538	45	cases	case	NOUN
taxlaw-2828	538	46	)	)	PUNCT
taxlaw-2828	538	47	,	,	PUNCT
taxlaw-2828	539	1	140	140	NUM
taxlaw-2828	539	2	but	but	CCONJ
taxlaw-2828	539	3	that	that	PRON
taxlaw-2828	539	4	does	do	AUX
taxlaw-2828	539	5	not	not	PART
taxlaw-2828	539	6	mean	mean	VERB
taxlaw-2828	539	7	that	that	SCONJ
taxlaw-2828	539	8	the	the	DET
taxlaw-2828	539	9	political	political	ADJ
taxlaw-2828	539	10	system	system	NOUN
taxlaw-2828	539	11	is	be	AUX
taxlaw-2828	539	12	structurally	structurally	ADV
taxlaw-2828	539	13	ill	ill	ADV
taxlaw-2828	539	14	-	-	PUNCT
taxlaw-2828	539	15	equipped	equipped	ADJ
taxlaw-2828	539	16	to	to	PART
taxlaw-2828	539	17	provide	provide	VERB
taxlaw-2828	539	18	a	a	DET
taxlaw-2828	539	19	remedy	remedy	NOUN
taxlaw-2828	539	20	.	.	PUNCT
taxlaw-2828	540	1	what	what	PRON
taxlaw-2828	540	2	is	be	AUX
taxlaw-2828	540	3	structurally	structurally	ADV
taxlaw-2828	540	4	illequipped	illequippe	VERB
taxlaw-2828	540	5	to	to	PART
taxlaw-2828	540	6	provide	provide	VERB
taxlaw-2828	540	7	a	a	DET
taxlaw-2828	540	8	remedy	remedy	NOUN
taxlaw-2828	540	9	in	in	ADP
taxlaw-2828	540	10	the	the	DET
taxlaw-2828	540	11	context	context	NOUN
taxlaw-2828	540	12	of	of	ADP
taxlaw-2828	540	13	this	this	DET
taxlaw-2828	540	14	test	test	NOUN
taxlaw-2828	540	15	is	be	AUX
taxlaw-2828	540	16	a	a	DET
taxlaw-2828	540	17	nuanced	nuanced	ADJ
taxlaw-2828	540	18	point	point	NOUN
taxlaw-2828	540	19	,	,	PUNCT
taxlaw-2828	540	20	but	but	CCONJ
taxlaw-2828	540	21	generally	generally	ADV
taxlaw-2828	540	22	,	,	PUNCT
taxlaw-2828	540	23	when	when	SCONJ
taxlaw-2828	540	24	,	,	PUNCT
taxlaw-2828	540	25	as	as	ADP
taxlaw-2828	540	26	a	a	DET
taxlaw-2828	540	27	result	result	NOUN
taxlaw-2828	540	28	of	of	ADP
taxlaw-2828	540	29	the	the	DET
taxlaw-2828	540	30	fact	fact	NOUN
taxlaw-2828	540	31	that	that	SCONJ
taxlaw-2828	540	32	a	a	DET
taxlaw-2828	540	33	taxpayer	taxpayer	NOUN
taxlaw-2828	540	34	is	be	AUX
taxlaw-2828	540	35	a	a	DET
taxlaw-2828	540	36	member	member	NOUN
taxlaw-2828	540	37	of	of	ADP
taxlaw-2828	540	38	an	an	DET
taxlaw-2828	540	39	insular	insular	ADJ
taxlaw-2828	540	40	minority	minority	NOUN
taxlaw-2828	540	41	or	or	CCONJ
taxlaw-2828	540	42	has	have	VERB
taxlaw-2828	540	43	immutable	immutable	ADJ
taxlaw-2828	540	44	qualities	quality	NOUN
taxlaw-2828	540	45	possessed	possess	VERB
taxlaw-2828	540	46	by	by	ADP
taxlaw-2828	540	47	the	the	DET
taxlaw-2828	540	48	relevant	relevant	ADJ
taxlaw-2828	540	49	group	group	NOUN
taxlaw-2828	540	50	to	to	PART
taxlaw-2828	540	51	which	which	PRON
taxlaw-2828	540	52	he	he	PRON
taxlaw-2828	540	53	or	or	CCONJ
taxlaw-2828	540	54	she	she	PRON
taxlaw-2828	540	55	belongs	belong	VERB
taxlaw-2828	540	56	(	(	PUNCT
taxlaw-2828	540	57	the	the	DET
taxlaw-2828	540	58	group	group	NOUN
taxlaw-2828	540	59	to	to	PART
taxlaw-2828	540	60	which	which	PRON
taxlaw-2828	540	61	the	the	DET
taxlaw-2828	540	62	constitutional	constitutional	ADJ
taxlaw-2828	540	63	violation	violation	NOUN
taxlaw-2828	540	64	is	be	AUX
taxlaw-2828	540	65	particularly	particularly	ADV
taxlaw-2828	540	66	offensive	offensive	ADJ
taxlaw-2828	540	67	)	)	PUNCT
taxlaw-2828	540	68	that	that	SCONJ
taxlaw-2828	540	69	taxpayer	taxpayer	NOUN
taxlaw-2828	540	70	has	have	AUX
taxlaw-2828	540	71	less	less	ADJ
taxlaw-2828	540	72	than	than	ADP
taxlaw-2828	540	73	the	the	DET
taxlaw-2828	540	74	typical	typical	ADJ
taxlaw-2828	540	75	amount	amount	NOUN
taxlaw-2828	540	76	of	of	ADP
taxlaw-2828	540	77	political	political	ADJ
taxlaw-2828	540	78	power	power	NOUN
taxlaw-2828	540	79	.	.	PUNCT
taxlaw-2828	541	1	then	then	ADV
taxlaw-2828	541	2	,	,	PUNCT
taxlaw-2828	541	3	the	the	DET
taxlaw-2828	541	4	taxpayer	taxpayer	NOUN
taxlaw-2828	541	5	may	may	AUX
taxlaw-2828	541	6	not	not	PART
taxlaw-2828	541	7	be	be	AUX
taxlaw-2828	541	8	able	able	ADJ
taxlaw-2828	541	9	to	to	PART
taxlaw-2828	541	10	get	get	VERB
taxlaw-2828	541	11	effective	effective	ADJ
taxlaw-2828	541	12	relief	relief	NOUN
taxlaw-2828	541	13	through	through	ADP
taxlaw-2828	541	14	the	the	DET
taxlaw-2828	541	15	political	political	ADJ
taxlaw-2828	541	16	process	process	NOUN
taxlaw-2828	541	17	and	and	CCONJ
taxlaw-2828	541	18	the	the	DET
taxlaw-2828	541	19	political	political	ADJ
taxlaw-2828	541	20	system	system	NOUN
taxlaw-2828	541	21	is	be	AUX
taxlaw-2828	541	22	structurally	structurally	ADV
taxlaw-2828	541	23	illequipped	illequippe	VERB
taxlaw-2828	541	24	to	to	PART
taxlaw-2828	541	25	provide	provide	VERB
taxlaw-2828	541	26	that	that	DET
taxlaw-2828	541	27	relief	relief	NOUN
taxlaw-2828	541	28	.	.	PUNCT
taxlaw-2828	542	1	the	the	DET
taxlaw-2828	542	2	foregoing	foregoing	NOUN
taxlaw-2828	542	3	is	be	AUX
taxlaw-2828	542	4	not	not	PART
taxlaw-2828	542	5	meant	mean	VERB
taxlaw-2828	542	6	to	to	PART
taxlaw-2828	542	7	say	say	VERB
taxlaw-2828	542	8	that	that	SCONJ
taxlaw-2828	542	9	a	a	DET
taxlaw-2828	542	10	plaintiff	plaintiff	NOUN
taxlaw-2828	542	11	must	must	AUX
taxlaw-2828	542	12	necessarily	necessarily	ADV
taxlaw-2828	542	13	be	be	AUX
taxlaw-2828	542	14	a	a	DET
taxlaw-2828	542	15	member	member	NOUN
taxlaw-2828	542	16	of	of	ADP
taxlaw-2828	542	17	an	an	DET
taxlaw-2828	542	18	insular	insular	ADJ
taxlaw-2828	542	19	or	or	CCONJ
taxlaw-2828	542	20	identifiable	identifiable	ADJ
taxlaw-2828	542	21	minority	minority	NOUN
taxlaw-2828	542	22	in	in	ADP
taxlaw-2828	542	23	order	order	NOUN
taxlaw-2828	542	24	for	for	ADP
taxlaw-2828	542	25	taxpayer	taxpayer	NOUN
taxlaw-2828	542	26	standing	stand	VERB
taxlaw-2828	542	27	to	to	PART
taxlaw-2828	542	28	be	be	AUX
taxlaw-2828	542	29	proper	proper	ADJ
taxlaw-2828	542	30	.	.	PUNCT
taxlaw-2828	543	1	in	in	ADP
taxlaw-2828	543	2	situations	situation	NOUN
taxlaw-2828	543	3	where	where	SCONJ
taxlaw-2828	543	4	the	the	DET
taxlaw-2828	543	5	plaintiff	plaintiff	NOUN
taxlaw-2828	543	6	is	be	AUX
taxlaw-2828	543	7	a	a	DET
taxlaw-2828	543	8	member	member	NOUN
taxlaw-2828	543	9	of	of	ADP
taxlaw-2828	543	10	the	the	DET
taxlaw-2828	543	11	class	class	NOUN
taxlaw-2828	543	12	for	for	ADP
taxlaw-2828	543	13	whom	whom	PRON
taxlaw-2828	543	14	the	the	DET
taxlaw-2828	543	15	especial	especial	ADJ
taxlaw-2828	543	16	benefit	benefit	NOUN
taxlaw-2828	543	17	of	of	ADP
taxlaw-2828	543	18	a	a	DET
taxlaw-2828	543	19	constitutional	constitutional	ADJ
taxlaw-2828	543	20	limitation	limitation	NOUN
taxlaw-2828	543	21	is	be	AUX
taxlaw-2828	543	22	intended	intend	VERB
taxlaw-2828	543	23	to	to	PART
taxlaw-2828	543	24	directly	directly	ADV
taxlaw-2828	543	25	run	run	VERB
taxlaw-2828	543	26	,	,	PUNCT
taxlaw-2828	543	27	taxpayer	taxpayer	NOUN
taxlaw-2828	543	28	standing	stand	VERB
taxlaw-2828	543	29	may	may	AUX
taxlaw-2828	543	30	be	be	AUX
taxlaw-2828	543	31	proper	proper	ADJ
taxlaw-2828	543	32	.	.	PUNCT
taxlaw-2828	544	1	for	for	ADP
taxlaw-2828	544	2	example	example	NOUN
taxlaw-2828	544	3	,	,	PUNCT
taxlaw-2828	544	4	those	those	PRON
taxlaw-2828	544	5	who	who	PRON
taxlaw-2828	544	6	object	object	VERB
taxlaw-2828	544	7	to	to	ADP
taxlaw-2828	544	8	the	the	DET
taxlaw-2828	544	9	establishment	establishment	NOUN
taxlaw-2828	544	10	of	of	ADP
taxlaw-2828	544	11	a	a	DET
taxlaw-2828	544	12	national	national	ADJ
taxlaw-2828	544	13	religion	religion	NOUN
taxlaw-2828	544	14	,	,	PUNCT
taxlaw-2828	544	15	despite	despite	SCONJ
taxlaw-2828	544	16	being	be	AUX
taxlaw-2828	544	17	a	a	DET
taxlaw-2828	544	18	member	member	NOUN
taxlaw-2828	544	19	of	of	ADP
taxlaw-2828	544	20	the	the	DET
taxlaw-2828	544	21	religion	religion	NOUN
taxlaw-2828	544	22	that	that	PRON
taxlaw-2828	544	23	the	the	DET
taxlaw-2828	544	24	government	government	NOUN
taxlaw-2828	544	25	intends	intend	VERB
taxlaw-2828	544	26	to	to	PART
taxlaw-2828	544	27	establish	establish	VERB
taxlaw-2828	544	28	may	may	AUX
taxlaw-2828	544	29	satisfy	satisfy	VERB
taxlaw-2828	544	30	the	the	DET
taxlaw-2828	544	31	second	second	ADJ
taxlaw-2828	544	32	prong	prong	NOUN
taxlaw-2828	544	33	of	of	ADP
taxlaw-2828	544	34	this	this	DET
taxlaw-2828	544	35	test	test	NOUN
taxlaw-2828	544	36	.	.	PUNCT
taxlaw-2828	545	1	this	this	PRON
taxlaw-2828	545	2	is	be	AUX
taxlaw-2828	545	3	to	to	PART
taxlaw-2828	545	4	be	be	AUX
taxlaw-2828	545	5	contrasted	contrast	VERB
taxlaw-2828	545	6	with	with	ADP
taxlaw-2828	545	7	the	the	DET
taxlaw-2828	545	8	situation	situation	NOUN
taxlaw-2828	545	9	in	in	ADP
taxlaw-2828	545	10	frothingham	frothingham	PROPN
taxlaw-2828	545	11	,	,	PUNCT
taxlaw-2828	545	12	where	where	SCONJ
taxlaw-2828	545	13	the	the	DET
taxlaw-2828	545	14	taxpayer	taxpayer	NOUN
taxlaw-2828	545	15	objected	object	VERB
taxlaw-2828	545	16	to	to	ADP
taxlaw-2828	545	17	the	the	DET
taxlaw-2828	545	18	expenditure	expenditure	NOUN
taxlaw-2828	545	19	of	of	ADP
taxlaw-2828	545	20	federal	federal	ADJ
taxlaw-2828	545	21	funds	fund	NOUN
taxlaw-2828	545	22	in	in	ADP
taxlaw-2828	545	23	support	support	NOUN
taxlaw-2828	545	24	of	of	ADP
taxlaw-2828	545	25	mothers	mother	NOUN
taxlaw-2828	545	26	.	.	PUNCT
taxlaw-2828	546	1	141	141	NUM
taxlaw-2828	547	1	she	she	PRON
taxlaw-2828	547	2	was	be	AUX
taxlaw-2828	547	3	neither	neither	CCONJ
taxlaw-2828	547	4	a	a	DET
taxlaw-2828	547	5	member	member	NOUN
taxlaw-2828	547	6	of	of	ADP
taxlaw-2828	547	7	an	an	DET
taxlaw-2828	547	8	insular	insular	ADJ
taxlaw-2828	547	9	or	or	CCONJ
taxlaw-2828	547	10	identifiable	identifiable	ADJ
taxlaw-2828	547	11	minority	minority	NOUN
taxlaw-2828	547	12	for	for	ADP
taxlaw-2828	547	13	whom	whom	PRON
taxlaw-2828	547	14	the	the	DET
taxlaw-2828	547	15	political	political	ADJ
taxlaw-2828	547	16	system	system	NOUN
taxlaw-2828	547	17	was	be	AUX
taxlaw-2828	547	18	ill	ill	ADV
taxlaw-2828	547	19	-	-	PUNCT
taxlaw-2828	547	20	equipped	equipped	ADJ
taxlaw-2828	547	21	to	to	PART
taxlaw-2828	547	22	provide	provide	VERB
taxlaw-2828	547	23	a	a	DET
taxlaw-2828	547	24	remedy	remedy	NOUN
taxlaw-2828	547	25	,	,	PUNCT
taxlaw-2828	547	26	nor	nor	CCONJ
taxlaw-2828	547	27	was	be	AUX
taxlaw-2828	547	28	she	she	PRON
taxlaw-2828	547	29	a	a	DET
taxlaw-2828	547	30	member	member	NOUN
taxlaw-2828	547	31	of	of	ADP
taxlaw-2828	547	32	the	the	DET
taxlaw-2828	547	33	class	class	NOUN
taxlaw-2828	547	34	for	for	ADP
taxlaw-2828	547	35	whom	whom	PRON
taxlaw-2828	547	36	the	the	DET
taxlaw-2828	547	37	especial	especial	ADJ
taxlaw-2828	547	38	benefit	benefit	NOUN
taxlaw-2828	547	39	of	of	ADP
taxlaw-2828	547	40	the	the	DET
taxlaw-2828	547	41	constitutional	constitutional	ADJ
taxlaw-2828	547	42	limitation	limitation	NOUN
taxlaw-2828	547	43	she	she	PRON
taxlaw-2828	547	44	invoked	invoke	VERB
taxlaw-2828	547	45	(	(	PUNCT
taxlaw-2828	547	46	the	the	DET
taxlaw-2828	547	47	tenth	tenth	ADJ
taxlaw-2828	547	48	amendment	amendment	NOUN
taxlaw-2828	547	49	)	)	PUNCT
taxlaw-2828	547	50	was	be	AUX
taxlaw-2828	547	51	intended	intend	VERB
taxlaw-2828	547	52	to	to	PART
taxlaw-2828	547	53	directly	directly	ADV
taxlaw-2828	547	54	run	run	VERB
taxlaw-2828	547	55	(	(	PUNCT
taxlaw-2828	547	56	the	the	DET
taxlaw-2828	547	57	direct	direct	ADJ
taxlaw-2828	547	58	benefit	benefit	NOUN
taxlaw-2828	547	59	runs	run	VERB
taxlaw-2828	547	60	to	to	ADP
taxlaw-2828	547	61	the	the	DET
taxlaw-2828	547	62	states	state	NOUN
taxlaw-2828	547	63	,	,	PUNCT
taxlaw-2828	547	64	and	and	CCONJ
taxlaw-2828	547	65	then	then	ADV
taxlaw-2828	547	66	to	to	ADP
taxlaw-2828	547	67	the	the	DET
taxlaw-2828	547	68	people	people	NOUN
taxlaw-2828	547	69	,	,	PUNCT
taxlaw-2828	547	70	the	the	DET
taxlaw-2828	547	71	ultimate	ultimate	ADJ
taxlaw-2828	547	72	beneficiary	beneficiary	NOUN
taxlaw-2828	547	73	of	of	ADP
taxlaw-2828	547	74	all	all	DET
taxlaw-2828	547	75	constitutional	constitutional	ADJ
taxlaw-2828	547	76	limitations	limitation	NOUN
taxlaw-2828	547	77	)	)	PUNCT
taxlaw-2828	547	78	.	.	PUNCT
taxlaw-2828	548	1	142	142	NUM
taxlaw-2828	548	2	there	there	PRON
taxlaw-2828	548	3	are	be	VERB
taxlaw-2828	548	4	two	two	NUM
taxlaw-2828	548	5	ways	way	NOUN
taxlaw-2828	548	6	of	of	ADP
taxlaw-2828	548	7	conceiving	conceiving	NOUN
taxlaw-2828	548	8	of	of	ADP
taxlaw-2828	548	9	such	such	DET
taxlaw-2828	548	10	an	an	DET
taxlaw-2828	548	11	approach	approach	NOUN
taxlaw-2828	548	12	:	:	PUNCT
taxlaw-2828	548	13	(	(	PUNCT
taxlaw-2828	548	14	1	1	X
taxlaw-2828	548	15	)	)	PUNCT
taxlaw-2828	548	16	that	that	SCONJ
taxlaw-2828	548	17	as	as	ADP
taxlaw-2828	548	18	a	a	DET
taxlaw-2828	548	19	result	result	NOUN
taxlaw-2828	548	20	of	of	ADP
taxlaw-2828	548	21	the	the	DET
taxlaw-2828	548	22	specific	specific	ADJ
taxlaw-2828	548	23	constitutional	constitutional	ADJ
taxlaw-2828	548	24	limitation	limitation	NOUN
taxlaw-2828	548	25	in	in	ADP
taxlaw-2828	548	26	question	question	NOUN
taxlaw-2828	548	27	,	,	PUNCT
taxlaw-2828	548	28	it	it	PRON
taxlaw-2828	548	29	may	may	AUX
taxlaw-2828	548	30	be	be	AUX
taxlaw-2828	548	31	assumed	assume	VERB
taxlaw-2828	548	32	that	that	SCONJ
taxlaw-2828	548	33	the	the	DET
taxlaw-2828	548	34	dissenter	dissenter	NOUN
taxlaw-2828	548	35	is	be	AUX
taxlaw-2828	548	36	a	a	DET
taxlaw-2828	548	37	member	member	NOUN
taxlaw-2828	548	38	of	of	ADP
taxlaw-2828	548	39	a	a	DET
taxlaw-2828	548	40	politically	politically	ADV
taxlaw-2828	548	41	weak	weak	ADJ
taxlaw-2828	548	42	group	group	NOUN
taxlaw-2828	548	43	for	for	ADP
taxlaw-2828	548	44	whom	whom	PRON
taxlaw-2828	548	45	the	the	DET
taxlaw-2828	548	46	constitutional	constitutional	ADJ
taxlaw-2828	548	47	limitation	limitation	NOUN
taxlaw-2828	548	48	was	be	AUX
taxlaw-2828	548	49	put	put	VERB
taxlaw-2828	548	50	in	in	ADP
taxlaw-2828	548	51	place	place	NOUN
taxlaw-2828	548	52	to	to	PART
taxlaw-2828	548	53	protect	protect	VERB
taxlaw-2828	548	54	;	;	PUNCT
taxlaw-2828	548	55	or	or	CCONJ
taxlaw-2828	548	56	(	(	PUNCT
taxlaw-2828	548	57	2	2	X
taxlaw-2828	548	58	)	)	PUNCT
taxlaw-2828	548	59	for	for	ADP
taxlaw-2828	548	60	those	those	PRON
taxlaw-2828	548	61	whom	whom	PRON
taxlaw-2828	548	62	the	the	DET
taxlaw-2828	548	63	138	138	NUM
taxlaw-2828	548	64	i	i	PROPN
taxlaw-2828	548	65	d.	d.	PROPN
taxlaw-2828	548	66	at	at	ADP
taxlaw-2828	548	67	181	181	NUM
taxlaw-2828	548	68	(	(	PUNCT
taxlaw-2828	548	69	internal	internal	ADJ
taxlaw-2828	548	70	quotations	quotation	NOUN
taxlaw-2828	548	71	and	and	CCONJ
taxlaw-2828	548	72	citations	citation	NOUN
taxlaw-2828	548	73	omitted	omit	VERB
taxlaw-2828	548	74	)	)	PUNCT
taxlaw-2828	548	75	(	(	PUNCT
taxlaw-2828	548	76	gathering	gather	VERB
taxlaw-2828	548	77	factors	factor	NOUN
taxlaw-2828	548	78	from	from	ADP
taxlaw-2828	548	79	bowen	bowen	PROPN
taxlaw-2828	548	80	v.	v.	PROPN
taxlaw-2828	548	81	gilliard	gilliard	PROPN
taxlaw-2828	548	82	,	,	PUNCT
taxlaw-2828	548	83	483	483	NUM
taxlaw-2828	548	84	u.s	u.s	PROPN
taxlaw-2828	548	85	.	.	PROPN
taxlaw-2828	548	86	587	587	NUM
taxlaw-2828	548	87	(	(	PUNCT
taxlaw-2828	548	88	1987	1987	NUM
taxlaw-2828	548	89	)	)	PUNCT
taxlaw-2828	548	90	and	and	CCONJ
taxlaw-2828	548	91	city	city	NOUN
taxlaw-2828	548	92	of	of	ADP
taxlaw-2828	548	93	cleburne	cleburne	PROPN
taxlaw-2828	548	94	v.	v.	ADP
taxlaw-2828	548	95	cleburne	cleburne	PROPN
taxlaw-2828	548	96	living	living	PROPN
taxlaw-2828	548	97	ctr	ctr	PROPN
taxlaw-2828	548	98	.	.	PROPN
taxlaw-2828	548	99	,	,	PUNCT
taxlaw-2828	548	100	473	473	NUM
taxlaw-2828	548	101	u.s	u.s	PROPN
taxlaw-2828	548	102	.	.	PROPN
taxlaw-2828	548	103	432	432	NUM
taxlaw-2828	548	104	(	(	PUNCT
taxlaw-2828	548	105	1985	1985	NUM
taxlaw-2828	548	106	)	)	PUNCT
taxlaw-2828	548	107	)	)	PUNCT
taxlaw-2828	548	108	.	.	PUNCT
taxlaw-2828	549	1	139	139	NUM
taxlaw-2828	549	2	patient	patient	ADJ
taxlaw-2828	549	3	protection	protection	NOUN
taxlaw-2828	549	4	and	and	CCONJ
taxlaw-2828	549	5	affordable	affordable	ADJ
taxlaw-2828	549	6	care	care	NOUN
taxlaw-2828	549	7	act	act	NOUN
taxlaw-2828	549	8	of	of	ADP
taxlaw-2828	549	9	2010	2010	NUM
taxlaw-2828	549	10	,	,	PUNCT
taxlaw-2828	549	11	pub	pub	NOUN
taxlaw-2828	549	12	.	.	PUNCT
taxlaw-2828	550	1	l.	l.	PROPN
taxlaw-2828	550	2	no	no	INTJ
taxlaw-2828	550	3	.	.	NOUN
taxlaw-2828	551	1	111	111	NUM
taxlaw-2828	551	2	-	-	SYM
taxlaw-2828	551	3	148	148	NUM
taxlaw-2828	551	4	,	,	PUNCT
taxlaw-2828	551	5	124	124	NUM
taxlaw-2828	551	6	stat	stat	NOUN
taxlaw-2828	551	7	.	.	PUNCT
taxlaw-2828	552	1	119	119	NUM
taxlaw-2828	552	2	.	.	NOUN
taxlaw-2828	553	1	140	140	NUM
taxlaw-2828	553	2	nat’l	nat’l	PROPN
taxlaw-2828	553	3	fed’n	fed’n	NUM
taxlaw-2828	553	4	of	of	ADP
taxlaw-2828	553	5	ind	ind	NOUN
taxlaw-2828	553	6	.	.	PUNCT
taxlaw-2828	554	1	bus.v	bus.v	PROPN
taxlaw-2828	554	2	.	.	PUNCT
taxlaw-2828	554	3	sebelius	sebelius	NOUN
taxlaw-2828	554	4	,	,	PUNCT
taxlaw-2828	554	5	132	132	NUM
taxlaw-2828	554	6	s.	s.	PROPN
taxlaw-2828	554	7	ct	ct	PROPN
taxlaw-2828	554	8	.	.	PROPN
taxlaw-2828	554	9	2566	2566	NUM
taxlaw-2828	554	10	(	(	PUNCT
taxlaw-2828	554	11	2012	2012	NUM
taxlaw-2828	554	12	)	)	PUNCT
taxlaw-2828	554	13	.	.	PUNCT
taxlaw-2828	555	1	141	141	NUM
taxlaw-2828	555	2	frothingham	frothingham	NOUN
taxlaw-2828	555	3	v.	v.	ADP
taxlaw-2828	555	4	mellon	mellon	PROPN
taxlaw-2828	555	5	,	,	PUNCT
taxlaw-2828	555	6	262	262	NUM
taxlaw-2828	555	7	u.s	u.s	PROPN
taxlaw-2828	555	8	.	.	PROPN
taxlaw-2828	555	9	447	447	NUM
taxlaw-2828	555	10	(	(	PUNCT
taxlaw-2828	555	11	1923	1923	NUM
taxlaw-2828	555	12	)	)	PUNCT
taxlaw-2828	555	13	.	.	PUNCT
taxlaw-2828	556	1	142	142	NUM
taxlaw-2828	557	1	i	i	PRON
taxlaw-2828	557	2	d.	d.	PROPN
taxlaw-2828	557	3	2014	2014	NUM
taxlaw-2828	557	4	]	]	PUNCT
taxlaw-2828	557	5	a	a	DET
taxlaw-2828	557	6	new	new	ADJ
taxlaw-2828	557	7	theory	theory	NOUN
taxlaw-2828	557	8	of	of	ADP
taxlaw-2828	557	9	taxpayer	taxpayer	NOUN
taxlaw-2828	557	10	standing	stand	VERB
taxlaw-2828	557	11	141	141	NUM
taxlaw-2828	557	12	benefit	benefit	NOUN
taxlaw-2828	557	13	was	be	AUX
taxlaw-2828	557	14	specially	specially	ADV
taxlaw-2828	557	15	intended	intend	VERB
taxlaw-2828	557	16	to	to	PART
taxlaw-2828	557	17	directly	directly	ADV
taxlaw-2828	557	18	run	run	VERB
taxlaw-2828	557	19	to	to	ADP
taxlaw-2828	557	20	,	,	PUNCT
taxlaw-2828	557	21	their	their	PRON
taxlaw-2828	557	22	interest	interest	NOUN
taxlaw-2828	557	23	in	in	ADP
taxlaw-2828	557	24	the	the	DET
taxlaw-2828	557	25	enforcement	enforcement	NOUN
taxlaw-2828	557	26	of	of	ADP
taxlaw-2828	557	27	that	that	DET
taxlaw-2828	557	28	constitutional	constitutional	ADJ
taxlaw-2828	557	29	limitation	limitation	NOUN
taxlaw-2828	557	30	is	be	AUX
taxlaw-2828	557	31	particularly	particularly	ADV
taxlaw-2828	557	32	important	important	ADJ
taxlaw-2828	557	33	and	and	CCONJ
taxlaw-2828	557	34	meaningful	meaningful	ADJ
taxlaw-2828	557	35	.	.	PUNCT
taxlaw-2828	558	1	this	this	DET
taxlaw-2828	558	2	part	part	NOUN
taxlaw-2828	558	3	of	of	ADP
taxlaw-2828	558	4	the	the	DET
taxlaw-2828	558	5	test	test	NOUN
taxlaw-2828	558	6	is	be	AUX
taxlaw-2828	558	7	meant	mean	VERB
taxlaw-2828	558	8	to	to	PART
taxlaw-2828	558	9	protect	protect	VERB
taxlaw-2828	558	10	those	those	DET
taxlaw-2828	558	11	groups	group	NOUN
taxlaw-2828	558	12	for	for	ADP
taxlaw-2828	558	13	whom	whom	PRON
taxlaw-2828	558	14	violations	violation	NOUN
taxlaw-2828	558	15	of	of	ADP
taxlaw-2828	558	16	the	the	DET
taxlaw-2828	558	17	constitution	constitution	NOUN
taxlaw-2828	558	18	,	,	PUNCT
taxlaw-2828	558	19	especially	especially	ADV
taxlaw-2828	558	20	the	the	DET
taxlaw-2828	558	21	establishment	establishment	NOUN
taxlaw-2828	558	22	clause	clause	NOUN
taxlaw-2828	558	23	,	,	PUNCT
taxlaw-2828	558	24	are	be	AUX
taxlaw-2828	558	25	particularly	particularly	ADV
taxlaw-2828	558	26	odious	odious	ADJ
taxlaw-2828	558	27	and	and	CCONJ
taxlaw-2828	558	28	for	for	ADP
taxlaw-2828	558	29	whom	whom	PRON
taxlaw-2828	558	30	it	it	PRON
taxlaw-2828	558	31	would	would	AUX
taxlaw-2828	558	32	be	be	AUX
taxlaw-2828	558	33	difficult	difficult	ADJ
taxlaw-2828	558	34	to	to	PART
taxlaw-2828	558	35	effectively	effectively	ADV
taxlaw-2828	558	36	petition	petition	VERB
taxlaw-2828	558	37	the	the	DET
taxlaw-2828	558	38	political	political	ADJ
taxlaw-2828	558	39	branches	branch	NOUN
taxlaw-2828	558	40	of	of	ADP
taxlaw-2828	558	41	government	government	NOUN
taxlaw-2828	558	42	for	for	ADP
taxlaw-2828	558	43	relief	relief	NOUN
taxlaw-2828	558	44	.	.	PUNCT
taxlaw-2828	559	1	it	it	PRON
taxlaw-2828	559	2	is	be	AUX
taxlaw-2828	559	3	also	also	ADV
taxlaw-2828	559	4	meant	mean	VERB
taxlaw-2828	559	5	to	to	PART
taxlaw-2828	559	6	track	track	VERB
taxlaw-2828	559	7	the	the	DET
taxlaw-2828	559	8	idea	idea	NOUN
taxlaw-2828	559	9	that	that	SCONJ
taxlaw-2828	559	10	taxpayer	taxpayer	NOUN
taxlaw-2828	559	11	standing	stand	VERB
taxlaw-2828	559	12	is	be	AUX
taxlaw-2828	559	13	a	a	DET
taxlaw-2828	559	14	last	last	ADJ
taxlaw-2828	559	15	resort	resort	NOUN
taxlaw-2828	559	16	of	of	ADP
taxlaw-2828	559	17	sorts	sort	NOUN
taxlaw-2828	559	18	,	,	PUNCT
taxlaw-2828	559	19	that	that	PRON
taxlaw-2828	559	20	should	should	AUX
taxlaw-2828	559	21	only	only	ADV
taxlaw-2828	559	22	be	be	AUX
taxlaw-2828	559	23	conferred	confer	VERB
taxlaw-2828	559	24	when	when	SCONJ
taxlaw-2828	559	25	there	there	PRON
taxlaw-2828	559	26	is	be	VERB
taxlaw-2828	559	27	reason	reason	NOUN
taxlaw-2828	559	28	to	to	PART
taxlaw-2828	559	29	suspect	suspect	VERB
taxlaw-2828	559	30	that	that	SCONJ
taxlaw-2828	559	31	constitutional	constitutional	ADJ
taxlaw-2828	559	32	violations	violation	NOUN
taxlaw-2828	559	33	will	will	AUX
taxlaw-2828	559	34	otherwise	otherwise	ADV
taxlaw-2828	559	35	go	go	VERB
taxlaw-2828	559	36	un	un	ADJ
taxlaw-2828	559	37	-	-	ADJ
taxlaw-2828	559	38	remedied	remedied	ADJ
taxlaw-2828	559	39	.	.	PUNCT
taxlaw-2828	560	1	looking	look	VERB
taxlaw-2828	560	2	at	at	ADP
taxlaw-2828	560	3	key	key	ADJ
taxlaw-2828	560	4	cases	case	NOUN
taxlaw-2828	560	5	of	of	ADP
taxlaw-2828	560	6	interests	interest	NOUN
taxlaw-2828	560	7	,	,	PUNCT
taxlaw-2828	560	8	it	it	PRON
taxlaw-2828	560	9	is	be	AUX
taxlaw-2828	560	10	fairly	fairly	ADV
taxlaw-2828	560	11	clear	clear	ADJ
taxlaw-2828	560	12	that	that	SCONJ
taxlaw-2828	560	13	in	in	ADP
taxlaw-2828	560	14	flast	flast	NOUN
taxlaw-2828	560	15	,	,	PUNCT
taxlaw-2828	560	16	winn	winn	PROPN
taxlaw-2828	560	17	,	,	PUNCT
taxlaw-2828	560	18	and	and	CCONJ
taxlaw-2828	560	19	valley	valley	NOUN
taxlaw-2828	560	20	forge	forge	NOUN
taxlaw-2828	560	21	,	,	PUNCT
taxlaw-2828	560	22	the	the	DET
taxlaw-2828	560	23	plaintiffs	plaintiff	NOUN
taxlaw-2828	560	24	are	be	AUX
taxlaw-2828	560	25	members	member	NOUN
taxlaw-2828	560	26	of	of	ADP
taxlaw-2828	560	27	the	the	DET
taxlaw-2828	560	28	class	class	NOUN
taxlaw-2828	560	29	for	for	ADP
taxlaw-2828	560	30	whom	whom	PRON
taxlaw-2828	560	31	the	the	DET
taxlaw-2828	560	32	benefit	benefit	NOUN
taxlaw-2828	560	33	of	of	ADP
taxlaw-2828	560	34	the	the	DET
taxlaw-2828	560	35	constitutional	constitutional	ADJ
taxlaw-2828	560	36	limitation	limitation	NOUN
taxlaw-2828	560	37	embodied	embody	VERB
taxlaw-2828	560	38	in	in	ADP
taxlaw-2828	560	39	the	the	DET
taxlaw-2828	560	40	establishment	establishment	NOUN
taxlaw-2828	560	41	clause	clause	NOUN
taxlaw-2828	560	42	was	be	AUX
taxlaw-2828	560	43	intended	intend	VERB
taxlaw-2828	560	44	to	to	PART
taxlaw-2828	560	45	run	run	VERB
taxlaw-2828	560	46	(	(	PUNCT
taxlaw-2828	560	47	and	and	CCONJ
taxlaw-2828	560	48	likely	likely	ADV
taxlaw-2828	560	49	satisfied	satisfy	VERB
taxlaw-2828	560	50	the	the	DET
taxlaw-2828	560	51	structurally	structurally	ADV
taxlaw-2828	560	52	ill	ill	ADV
taxlaw-2828	560	53	-	-	PUNCT
taxlaw-2828	560	54	equipped	equip	VERB
taxlaw-2828	560	55	requirement	requirement	NOUN
taxlaw-2828	560	56	,	,	PUNCT
taxlaw-2828	560	57	anyway	anyway	ADV
taxlaw-2828	560	58	)	)	PUNCT
taxlaw-2828	560	59	.	.	PUNCT
taxlaw-2828	561	1	in	in	ADP
taxlaw-2828	561	2	the	the	DET
taxlaw-2828	561	3	cuno	cuno	PROPN
taxlaw-2828	561	4	case	case	NOUN
taxlaw-2828	561	5	,	,	PUNCT
taxlaw-2828	561	6	an	an	DET
taxlaw-2828	561	7	alleged	alleged	ADJ
taxlaw-2828	561	8	violation	violation	NOUN
taxlaw-2828	561	9	of	of	ADP
taxlaw-2828	561	10	the	the	DET
taxlaw-2828	561	11	commerce	commerce	NOUN
taxlaw-2828	561	12	clause	clause	NOUN
taxlaw-2828	561	13	does	do	AUX
taxlaw-2828	561	14	not	not	PART
taxlaw-2828	561	15	satisfy	satisfy	VERB
taxlaw-2828	561	16	the	the	DET
taxlaw-2828	561	17	second	second	ADJ
taxlaw-2828	561	18	prong	prong	NOUN
taxlaw-2828	561	19	of	of	ADP
taxlaw-2828	561	20	this	this	DET
taxlaw-2828	561	21	test	test	NOUN
taxlaw-2828	561	22	,	,	PUNCT
taxlaw-2828	561	23	as	as	SCONJ
taxlaw-2828	561	24	the	the	DET
taxlaw-2828	561	25	political	political	ADJ
taxlaw-2828	561	26	system	system	NOUN
taxlaw-2828	561	27	is	be	AUX
taxlaw-2828	561	28	adequately	adequately	ADV
taxlaw-2828	561	29	equipped	equip	VERB
taxlaw-2828	561	30	to	to	PART
taxlaw-2828	561	31	provide	provide	VERB
taxlaw-2828	561	32	a	a	DET
taxlaw-2828	561	33	remedy	remedy	NOUN
taxlaw-2828	561	34	for	for	ADP
taxlaw-2828	561	35	improvident	improvident	ADJ
taxlaw-2828	561	36	exercises	exercise	NOUN
taxlaw-2828	561	37	of	of	ADP
taxlaw-2828	561	38	legislative	legislative	ADJ
taxlaw-2828	561	39	power	power	NOUN
taxlaw-2828	561	40	under	under	ADP
taxlaw-2828	561	41	the	the	DET
taxlaw-2828	561	42	commerce	commerce	NOUN
taxlaw-2828	561	43	clause	clause	NOUN
taxlaw-2828	561	44	,	,	PUNCT
taxlaw-2828	561	45	and	and	CCONJ
taxlaw-2828	561	46	the	the	DET
taxlaw-2828	561	47	benefit	benefit	NOUN
taxlaw-2828	561	48	was	be	AUX
taxlaw-2828	561	49	not	not	PART
taxlaw-2828	561	50	intended	intend	VERB
taxlaw-2828	561	51	to	to	PART
taxlaw-2828	561	52	run	run	VERB
taxlaw-2828	561	53	to	to	ADP
taxlaw-2828	561	54	the	the	DET
taxlaw-2828	561	55	plaintiffs	plaintiff	NOUN
taxlaw-2828	561	56	in	in	ADP
taxlaw-2828	561	57	particular	particular	ADJ
taxlaw-2828	561	58	.	.	PUNCT
taxlaw-2828	562	1	143	143	NUM
taxlaw-2828	562	2	the	the	DET
taxlaw-2828	562	3	court	court	NOUN
taxlaw-2828	562	4	picked	pick	VERB
taxlaw-2828	562	5	up	up	ADP
taxlaw-2828	562	6	this	this	DET
taxlaw-2828	562	7	logic	logic	NOUN
taxlaw-2828	562	8	when	when	SCONJ
taxlaw-2828	562	9	it	it	PRON
taxlaw-2828	562	10	argued	argue	VERB
taxlaw-2828	562	11	that	that	SCONJ
taxlaw-2828	562	12	“	"	PUNCT
taxlaw-2828	562	13	[	[	X
taxlaw-2828	562	14	w]hatever	w]hatever	ADP
taxlaw-2828	562	15	rights	right	NOUN
taxlaw-2828	562	16	plaintiffs	plaintiff	NOUN
taxlaw-2828	562	17	have	have	VERB
taxlaw-2828	562	18	under	under	ADP
taxlaw-2828	562	19	the	the	DET
taxlaw-2828	562	20	commerce	commerce	NOUN
taxlaw-2828	562	21	clause	clause	NOUN
taxlaw-2828	562	22	,	,	PUNCT
taxlaw-2828	562	23	they	they	PRON
taxlaw-2828	562	24	are	be	AUX
taxlaw-2828	562	25	fundamentally	fundamentally	ADV
taxlaw-2828	562	26	unlike	unlike	ADP
taxlaw-2828	562	27	the	the	DET
taxlaw-2828	562	28	right	right	NOUN
taxlaw-2828	562	29	not	not	PART
taxlaw-2828	562	30	to	to	PART
taxlaw-2828	562	31	contribute	contribute	VERB
taxlaw-2828	562	32	three	three	NUM
taxlaw-2828	562	33	pence	penny	NOUN
taxlaw-2828	562	34	.	.	PUNCT
taxlaw-2828	562	35	.	.	PUNCT
taxlaw-2828	562	36	.	.	PUNCT
taxlaw-2828	563	1	for	for	ADP
taxlaw-2828	563	2	the	the	DET
taxlaw-2828	563	3	support	support	NOUN
taxlaw-2828	563	4	of	of	ADP
taxlaw-2828	563	5	any	any	DET
taxlaw-2828	563	6	one	one	NUM
taxlaw-2828	563	7	religious	religious	ADJ
taxlaw-2828	563	8	establishment	establishment	NOUN
taxlaw-2828	563	9	,	,	PUNCT
taxlaw-2828	563	10	”	"	PUNCT
taxlaw-2828	563	11	and	and	CCONJ
taxlaw-2828	563	12	disallowed	disallow	VERB
taxlaw-2828	563	13	a	a	DET
taxlaw-2828	563	14	comparison	comparison	NOUN
taxlaw-2828	563	15	between	between	ADP
taxlaw-2828	563	16	different	different	ADJ
taxlaw-2828	563	17	parts	part	NOUN
taxlaw-2828	563	18	of	of	ADP
taxlaw-2828	563	19	the	the	DET
taxlaw-2828	563	20	constitution	constitution	NOUN
taxlaw-2828	563	21	at	at	ADP
taxlaw-2828	563	22	such	such	DET
taxlaw-2828	563	23	a	a	DET
taxlaw-2828	563	24	high	high	ADJ
taxlaw-2828	563	25	level	level	NOUN
taxlaw-2828	563	26	of	of	ADP
taxlaw-2828	563	27	generality	generality	NOUN
taxlaw-2828	563	28	as	as	SCONJ
taxlaw-2828	563	29	to	to	PART
taxlaw-2828	563	30	sap	sap	VERB
taxlaw-2828	563	31	them	they	PRON
taxlaw-2828	563	32	of	of	ADP
taxlaw-2828	563	33	all	all	DET
taxlaw-2828	563	34	relevant	relevant	ADJ
taxlaw-2828	563	35	differences	difference	NOUN
taxlaw-2828	563	36	.	.	PUNCT
taxlaw-2828	564	1	144	144	NUM
taxlaw-2828	564	2	3	3	NUM
taxlaw-2828	564	3	.	.	X
taxlaw-2828	564	4	functional	functional	ADJ
taxlaw-2828	564	5	irremediability	irremediability	NOUN
taxlaw-2828	564	6	the	the	DET
taxlaw-2828	564	7	third	third	ADJ
taxlaw-2828	564	8	prong	prong	NOUN
taxlaw-2828	564	9	of	of	ADP
taxlaw-2828	564	10	this	this	DET
taxlaw-2828	564	11	test	test	NOUN
taxlaw-2828	564	12	formulates	formulate	VERB
taxlaw-2828	564	13	the	the	DET
taxlaw-2828	564	14	requirement	requirement	NOUN
taxlaw-2828	564	15	that	that	SCONJ
taxlaw-2828	564	16	where	where	SCONJ
taxlaw-2828	564	17	no	no	DET
taxlaw-2828	564	18	other	other	ADJ
taxlaw-2828	564	19	plausible	plausible	ADJ
taxlaw-2828	564	20	party	party	NOUN
taxlaw-2828	564	21	has	have	AUX
taxlaw-2828	564	22	standing	stand	VERB
taxlaw-2828	564	23	(	(	PUNCT
taxlaw-2828	564	24	and	and	CCONJ
taxlaw-2828	564	25	where	where	SCONJ
taxlaw-2828	564	26	the	the	DET
taxlaw-2828	564	27	other	other	ADJ
taxlaw-2828	564	28	two	two	NUM
taxlaw-2828	564	29	prongs	prong	NOUN
taxlaw-2828	564	30	of	of	ADP
taxlaw-2828	564	31	the	the	DET
taxlaw-2828	564	32	test	test	NOUN
taxlaw-2828	564	33	are	be	AUX
taxlaw-2828	564	34	met	meet	VERB
taxlaw-2828	564	35	)	)	PUNCT
taxlaw-2828	564	36	,	,	PUNCT
taxlaw-2828	564	37	taxpayer	taxpayer	NOUN
taxlaw-2828	564	38	standing	stand	VERB
taxlaw-2828	564	39	should	should	AUX
taxlaw-2828	564	40	be	be	AUX
taxlaw-2828	564	41	permitted	permit	VERB
taxlaw-2828	564	42	because	because	SCONJ
taxlaw-2828	564	43	,	,	PUNCT
taxlaw-2828	564	44	otherwise	otherwise	ADV
taxlaw-2828	564	45	,	,	PUNCT
taxlaw-2828	564	46	constitutional	constitutional	ADJ
taxlaw-2828	564	47	violations	violation	NOUN
taxlaw-2828	564	48	would	would	AUX
taxlaw-2828	564	49	be	be	AUX
taxlaw-2828	564	50	left	leave	VERB
taxlaw-2828	564	51	functionally	functionally	ADV
taxlaw-2828	564	52	irremediable	irremediable	ADJ
taxlaw-2828	564	53	.	.	PUNCT
taxlaw-2828	565	1	the	the	DET
taxlaw-2828	565	2	supreme	supreme	PROPN
taxlaw-2828	565	3	court	court	PROPN
taxlaw-2828	565	4	has	have	AUX
taxlaw-2828	565	5	taken	take	VERB
taxlaw-2828	565	6	a	a	DET
taxlaw-2828	565	7	dim	dim	ADJ
taxlaw-2828	565	8	view	view	NOUN
taxlaw-2828	565	9	to	to	ADP
taxlaw-2828	565	10	this	this	DET
taxlaw-2828	565	11	sort	sort	NOUN
taxlaw-2828	565	12	of	of	ADP
taxlaw-2828	565	13	argument	argument	NOUN
taxlaw-2828	565	14	,	,	PUNCT
taxlaw-2828	565	15	particularly	particularly	ADV
taxlaw-2828	565	16	in	in	ADP
taxlaw-2828	565	17	schlesinger	schlesinger	PROPN
taxlaw-2828	565	18	v.	v.	ADP
taxlaw-2828	565	19	reservists	reservist	NOUN
taxlaw-2828	565	20	comm	comm	NOUN
taxlaw-2828	565	21	.	.	PUNCT
taxlaw-2828	566	1	to	to	PART
taxlaw-2828	566	2	stop	stop	VERB
taxlaw-2828	566	3	the	the	DET
taxlaw-2828	566	4	war	war	NOUN
taxlaw-2828	566	5	,	,	PUNCT
taxlaw-2828	566	6	where	where	SCONJ
taxlaw-2828	566	7	the	the	DET
taxlaw-2828	566	8	court	court	NOUN
taxlaw-2828	566	9	said	say	VERB
taxlaw-2828	566	10	:	:	PUNCT
taxlaw-2828	566	11	“	"	PUNCT
taxlaw-2828	566	12	the	the	DET
taxlaw-2828	566	13	assumption	assumption	NOUN
taxlaw-2828	566	14	that	that	SCONJ
taxlaw-2828	566	15	if	if	SCONJ
taxlaw-2828	566	16	respondents	respondent	NOUN
taxlaw-2828	566	17	have	have	VERB
taxlaw-2828	566	18	no	no	DET
taxlaw-2828	566	19	standing	standing	NOUN
taxlaw-2828	566	20	to	to	PART
taxlaw-2828	566	21	sue	sue	VERB
taxlaw-2828	566	22	,	,	PUNCT
taxlaw-2828	566	23	no	no	DET
taxlaw-2828	566	24	one	one	PRON
taxlaw-2828	566	25	would	would	AUX
taxlaw-2828	566	26	have	have	AUX
taxlaw-2828	566	27	standing	stand	VERB
taxlaw-2828	566	28	,	,	PUNCT
taxlaw-2828	566	29	is	be	AUX
taxlaw-2828	566	30	not	not	PART
taxlaw-2828	566	31	reason	reason	NOUN
taxlaw-2828	566	32	to	to	PART
taxlaw-2828	566	33	find	find	VERB
taxlaw-2828	566	34	standing	standing	NOUN
taxlaw-2828	566	35	.	.	PUNCT
taxlaw-2828	566	36	”	"	PUNCT
taxlaw-2828	567	1	145	145	NUM
taxlaw-2828	567	2	in	in	ADP
taxlaw-2828	567	3	valley	valley	NOUN
taxlaw-2828	567	4	forge	forge	NOUN
taxlaw-2828	567	5	,	,	PUNCT
taxlaw-2828	567	6	the	the	DET
taxlaw-2828	567	7	court	court	NOUN
taxlaw-2828	567	8	explained	explain	VERB
taxlaw-2828	567	9	that	that	SCONJ
taxlaw-2828	567	10	position	position	NOUN
taxlaw-2828	567	11	thusly	thusly	ADV
taxlaw-2828	567	12	:	:	PUNCT
taxlaw-2828	567	13	“	"	PUNCT
taxlaw-2828	567	14	implicit	implicit	ADJ
taxlaw-2828	567	15	in	in	ADP
taxlaw-2828	567	16	[	[	PUNCT
taxlaw-2828	567	17	this	this	DET
taxlaw-2828	567	18	argument	argument	NOUN
taxlaw-2828	567	19	]	]	PUNCT
taxlaw-2828	567	20	is	be	AUX
taxlaw-2828	567	21	the	the	DET
taxlaw-2828	567	22	philosophy	philosophy	NOUN
taxlaw-2828	567	23	that	that	SCONJ
taxlaw-2828	567	24	the	the	DET
taxlaw-2828	567	25	business	business	NOUN
taxlaw-2828	567	26	of	of	ADP
taxlaw-2828	567	27	the	the	DET
taxlaw-2828	567	28	federal	federal	ADJ
taxlaw-2828	567	29	courts	court	NOUN
taxlaw-2828	567	30	is	be	AUX
taxlaw-2828	567	31	correcting	correct	VERB
taxlaw-2828	567	32	constitutional	constitutional	ADJ
taxlaw-2828	567	33	errors	error	NOUN
taxlaw-2828	567	34	,	,	PUNCT
taxlaw-2828	567	35	and	and	CCONJ
taxlaw-2828	567	36	that	that	SCONJ
taxlaw-2828	567	37	‘	'	PUNCT
taxlaw-2828	567	38	cases	case	NOUN
taxlaw-2828	567	39	and	and	CCONJ
taxlaw-2828	567	40	controversies	controversy	NOUN
taxlaw-2828	567	41	’	'	PUNCT
taxlaw-2828	567	42	are	be	AUX
taxlaw-2828	567	43	at	at	ADP
taxlaw-2828	567	44	best	good	ADJ
taxlaw-2828	567	45	merely	merely	ADV
taxlaw-2828	567	46	convenient	convenient	ADJ
taxlaw-2828	567	47	vehicles	vehicle	NOUN
taxlaw-2828	567	48	for	for	ADP
taxlaw-2828	567	49	doing	do	VERB
taxlaw-2828	567	50	so	so	ADV
taxlaw-2828	567	51	and	and	CCONJ
taxlaw-2828	567	52	at	at	ADP
taxlaw-2828	567	53	worst	bad	ADJ
taxlaw-2828	567	54	nuisances	nuisance	NOUN
taxlaw-2828	567	55	that	that	PRON
taxlaw-2828	567	56	may	may	AUX
taxlaw-2828	567	57	be	be	AUX
taxlaw-2828	567	58	dispensed	dispense	VERB
taxlaw-2828	567	59	with	with	ADP
taxlaw-2828	567	60	when	when	SCONJ
taxlaw-2828	567	61	they	they	PRON
taxlaw-2828	567	62	become	become	VERB
taxlaw-2828	567	63	obstacles	obstacle	NOUN
taxlaw-2828	567	64	to	to	ADP
taxlaw-2828	567	65	that	that	DET
taxlaw-2828	567	66	transcendent	transcendent	ADJ
taxlaw-2828	567	67	endeavor	endeavor	NOUN
taxlaw-2828	567	68	.	.	PUNCT
taxlaw-2828	567	69	”	"	PUNCT
taxlaw-2828	568	1	146	146	NUM
taxlaw-2828	568	2	this	this	DET
taxlaw-2828	568	3	argument	argument	NOUN
taxlaw-2828	568	4	is	be	AUX
taxlaw-2828	568	5	wrongheaded	wrongheade	VERB
taxlaw-2828	568	6	and	and	CCONJ
taxlaw-2828	568	7	cynical	cynical	ADJ
taxlaw-2828	568	8	in	in	ADP
taxlaw-2828	568	9	the	the	DET
taxlaw-2828	568	10	extreme	extreme	ADJ
taxlaw-2828	568	11	both	both	CCONJ
taxlaw-2828	568	12	about	about	ADP
taxlaw-2828	568	13	taxpayer	taxpayer	NOUN
taxlaw-2828	568	14	standing	standing	NOUN
taxlaw-2828	568	15	and	and	CCONJ
taxlaw-2828	568	16	the	the	DET
taxlaw-2828	568	17	job	job	NOUN
taxlaw-2828	568	18	of	of	ADP
taxlaw-2828	568	19	federal	federal	ADJ
taxlaw-2828	568	20	courts	court	NOUN
taxlaw-2828	568	21	.	.	PUNCT
taxlaw-2828	569	1	justice	justice	PROPN
taxlaw-2828	569	2	rehnquist	rehnquist	PROPN
taxlaw-2828	569	3	appears	appear	VERB
taxlaw-2828	569	4	to	to	PART
taxlaw-2828	569	5	be	be	AUX
taxlaw-2828	569	6	actively	actively	ADV
taxlaw-2828	569	7	mocking	mock	VERB
taxlaw-2828	569	8	the	the	DET
taxlaw-2828	569	9	conception	conception	NOUN
taxlaw-2828	569	10	of	of	ADP
taxlaw-2828	569	11	the	the	DET
taxlaw-2828	569	12	courts	court	NOUN
taxlaw-2828	569	13	which	which	PRON
taxlaw-2828	569	14	holds	hold	VERB
taxlaw-2828	569	15	that	that	SCONJ
taxlaw-2828	569	16	they	they	PRON
taxlaw-2828	569	17	serve	serve	VERB
taxlaw-2828	569	18	a	a	DET
taxlaw-2828	569	19	useful	useful	ADJ
taxlaw-2828	569	20	purpose	purpose	NOUN
taxlaw-2828	569	21	in	in	ADP
taxlaw-2828	569	22	society	society	NOUN
taxlaw-2828	569	23	by	by	ADP
taxlaw-2828	569	24	helping	help	VERB
taxlaw-2828	569	25	to	to	PART
taxlaw-2828	569	26	correct	correct	VERB
taxlaw-2828	569	27	errors	error	NOUN
taxlaw-2828	569	28	in	in	ADP
taxlaw-2828	569	29	the	the	DET
taxlaw-2828	569	30	foundational	foundational	ADJ
taxlaw-2828	569	31	document	document	NOUN
taxlaw-2828	569	32	meant	mean	VERB
taxlaw-2828	569	33	to	to	PART
taxlaw-2828	569	34	protect	protect	VERB
taxlaw-2828	569	35	the	the	DET
taxlaw-2828	569	36	freedoms	freedom	NOUN
taxlaw-2828	569	37	of	of	ADP
taxlaw-2828	569	38	the	the	DET
taxlaw-2828	569	39	people	people	NOUN
taxlaw-2828	569	40	against	against	ADP
taxlaw-2828	569	41	the	the	DET
taxlaw-2828	569	42	encroachments	encroachment	NOUN
taxlaw-2828	569	43	of	of	ADP
taxlaw-2828	569	44	the	the	DET
taxlaw-2828	569	45	government	government	NOUN
taxlaw-2828	569	46	.	.	PUNCT
taxlaw-2828	570	1	to	to	PART
taxlaw-2828	570	2	say	say	VERB
taxlaw-2828	570	3	that	that	SCONJ
taxlaw-2828	570	4	the	the	DET
taxlaw-2828	570	5	courts	court	NOUN
taxlaw-2828	570	6	should	should	AUX
taxlaw-2828	570	7	not	not	PART
taxlaw-2828	570	8	attempt	attempt	VERB
taxlaw-2828	570	9	to	to	PART
taxlaw-2828	570	10	correct	correct	VERB
taxlaw-2828	570	11	constitutional	constitutional	ADJ
taxlaw-2828	570	12	violations	violation	NOUN
taxlaw-2828	570	13	when	when	SCONJ
taxlaw-2828	570	14	possible	possible	ADJ
taxlaw-2828	570	15	,	,	PUNCT
taxlaw-2828	570	16	to	to	PART
taxlaw-2828	570	17	imply	imply	VERB
taxlaw-2828	570	18	that	that	SCONJ
taxlaw-2828	570	19	that	that	PRON
taxlaw-2828	570	20	is	be	AUX
taxlaw-2828	570	21	not	not	PART
taxlaw-2828	570	22	a	a	DET
taxlaw-2828	570	23	“	"	PUNCT
taxlaw-2828	570	24	transcendent	transcendent	NOUN
taxlaw-2828	570	25	”	"	PUNCT
taxlaw-2828	570	26	or	or	CCONJ
taxlaw-2828	570	27	worthy	worthy	ADJ
taxlaw-2828	570	28	endeavor	endeavor	NOUN
taxlaw-2828	570	29	,	,	PUNCT
taxlaw-2828	570	30	or	or	CCONJ
taxlaw-2828	570	31	to	to	PART
taxlaw-2828	570	32	argue	argue	VERB
taxlaw-2828	570	33	that	that	SCONJ
taxlaw-2828	570	34	allowing	allow	VERB
taxlaw-2828	570	35	taxpayer	taxpayer	NOUN
taxlaw-2828	570	36	standing	standing	NOUN
taxlaw-2828	570	37	will	will	AUX
taxlaw-2828	570	38	bring	bring	VERB
taxlaw-2828	570	39	down	down	ADP
taxlaw-2828	570	40	the	the	DET
taxlaw-2828	570	41	system	system	NOUN
taxlaw-2828	570	42	of	of	ADP
taxlaw-2828	570	43	checks	check	NOUN
taxlaw-2828	570	44	and	and	CCONJ
taxlaw-2828	570	45	balances	balance	NOUN
taxlaw-2828	570	46	are	be	AUX
taxlaw-2828	570	47	all	all	PRON
taxlaw-2828	570	48	143	143	NUM
taxlaw-2828	570	49	daimlerchrysler	daimlerchrysler	PROPN
taxlaw-2828	570	50	corp	corp	PROPN
taxlaw-2828	570	51	.	.	PROPN
taxlaw-2828	570	52	v.	v.	PROPN
taxlaw-2828	570	53	cuno	cuno	PROPN
taxlaw-2828	570	54	,	,	PUNCT
taxlaw-2828	570	55	547	547	NUM
taxlaw-2828	570	56	u.s	u.s	PROPN
taxlaw-2828	570	57	.	.	PROPN
taxlaw-2828	570	58	332	332	NUM
taxlaw-2828	570	59	.	.	PUNCT
taxlaw-2828	571	1	(	(	PUNCT
taxlaw-2828	571	2	2006	2006	NUM
taxlaw-2828	571	3	)	)	PUNCT
taxlaw-2828	571	4	.	.	PUNCT
taxlaw-2828	572	1	144	144	NUM
taxlaw-2828	573	1	i	i	PRON
taxlaw-2828	573	2	d.	d.	PROPN
taxlaw-2828	573	3	at	at	ADP
taxlaw-2828	573	4	347	347	NUM
taxlaw-2828	573	5	.	.	PUNCT
taxlaw-2828	574	1	the	the	DET
taxlaw-2828	574	2	court	court	NOUN
taxlaw-2828	574	3	’s	’s	PART
taxlaw-2828	574	4	implication	implication	NOUN
taxlaw-2828	574	5	in	in	ADP
taxlaw-2828	574	6	cuno	cuno	PROPN
taxlaw-2828	574	7	that	that	SCONJ
taxlaw-2828	574	8	the	the	DET
taxlaw-2828	574	9	commerce	commerce	NOUN
taxlaw-2828	574	10	clause	clause	NOUN
taxlaw-2828	574	11	does	do	AUX
taxlaw-2828	574	12	not	not	PART
taxlaw-2828	574	13	provide	provide	VERB
taxlaw-2828	574	14	a	a	DET
taxlaw-2828	574	15	specific	specific	ADJ
taxlaw-2828	574	16	limitation	limitation	NOUN
taxlaw-2828	574	17	upon	upon	SCONJ
taxlaw-2828	574	18	the	the	DET
taxlaw-2828	574	19	state	state	NOUN
taxlaw-2828	574	20	’s	’s	PART
taxlaw-2828	574	21	taxing	tax	VERB
taxlaw-2828	574	22	and	and	CCONJ
taxlaw-2828	574	23	spending	spend	VERB
taxlaw-2828	574	24	powers	power	NOUN
taxlaw-2828	574	25	is	be	AUX
taxlaw-2828	574	26	incorrect	incorrect	ADJ
taxlaw-2828	574	27	—	—	PUNCT
taxlaw-2828	574	28	it	it	PRON
taxlaw-2828	574	29	most	most	ADV
taxlaw-2828	574	30	certainly	certainly	ADV
taxlaw-2828	574	31	does	do	VERB
taxlaw-2828	574	32	.	.	PUNCT
taxlaw-2828	575	1	145	145	NUM
taxlaw-2828	575	2	418	418	NUM
taxlaw-2828	575	3	u.s	u.s	PROPN
taxlaw-2828	575	4	.	.	PROPN
taxlaw-2828	575	5	208	208	NUM
taxlaw-2828	575	6	,	,	PUNCT
taxlaw-2828	575	7	227	227	NUM
taxlaw-2828	575	8	(	(	PUNCT
taxlaw-2828	575	9	1974	1974	NUM
taxlaw-2828	575	10	)	)	PUNCT
taxlaw-2828	575	11	.	.	PUNCT
taxlaw-2828	576	1	146	146	NUM
taxlaw-2828	576	2	valley	valley	NOUN
taxlaw-2828	576	3	forge	forge	NOUN
taxlaw-2828	576	4	christian	christian	PROPN
taxlaw-2828	576	5	college	college	PROPN
taxlaw-2828	576	6	v.	v.	PROPN
taxlaw-2828	576	7	americans	americans	PROPN
taxlaw-2828	576	8	united	unite	VERB
taxlaw-2828	576	9	for	for	ADP
taxlaw-2828	576	10	separation	separation	NOUN
taxlaw-2828	576	11	of	of	ADP
taxlaw-2828	576	12	church	church	NOUN
taxlaw-2828	576	13	and	and	CCONJ
taxlaw-2828	576	14	state	state	PROPN
taxlaw-2828	576	15	,	,	PUNCT
taxlaw-2828	576	16	inc	inc	PROPN
taxlaw-2828	576	17	.	.	PROPN
taxlaw-2828	576	18	,	,	PUNCT
taxlaw-2828	576	19	454	454	NUM
taxlaw-2828	576	20	u.s	u.s	PROPN
taxlaw-2828	576	21	.	.	PROPN
taxlaw-2828	576	22	464	464	NUM
taxlaw-2828	576	23	,	,	PUNCT
taxlaw-2828	576	24	489	489	NUM
taxlaw-2828	576	25	(	(	PUNCT
taxlaw-2828	576	26	1982	1982	NUM
taxlaw-2828	576	27	)	)	PUNCT
taxlaw-2828	576	28	.	.	PUNCT
taxlaw-2828	577	1	142	142	NUM
taxlaw-2828	577	2	columbia	columbia	PROPN
taxlaw-2828	577	3	journal	journal	PROPN
taxlaw-2828	577	4	of	of	ADP
taxlaw-2828	577	5	tax	tax	NOUN
taxlaw-2828	577	6	law	law	NOUN
taxlaw-2828	577	7	[	[	X
taxlaw-2828	577	8	vol.6:118	vol.6:118	X
taxlaw-2828	577	9	wrong	wrong	ADJ
taxlaw-2828	577	10	and	and	CCONJ
taxlaw-2828	577	11	cynical	cynical	ADJ
taxlaw-2828	577	12	.	.	PUNCT
taxlaw-2828	578	1	if	if	SCONJ
taxlaw-2828	578	2	the	the	DET
taxlaw-2828	578	3	guarantees	guarantee	NOUN
taxlaw-2828	578	4	of	of	ADP
taxlaw-2828	578	5	the	the	DET
taxlaw-2828	578	6	constitution	constitution	NOUN
taxlaw-2828	578	7	are	be	AUX
taxlaw-2828	578	8	allowed	allow	VERB
taxlaw-2828	578	9	to	to	PART
taxlaw-2828	578	10	become	become	VERB
taxlaw-2828	578	11	a	a	DET
taxlaw-2828	578	12	dead	dead	ADJ
taxlaw-2828	578	13	letter	letter	NOUN
taxlaw-2828	578	14	on	on	ADP
taxlaw-2828	578	15	the	the	DET
taxlaw-2828	578	16	theory	theory	NOUN
taxlaw-2828	578	17	that	that	SCONJ
taxlaw-2828	578	18	insular	insular	ADJ
taxlaw-2828	578	19	minorities	minority	NOUN
taxlaw-2828	578	20	or	or	CCONJ
taxlaw-2828	578	21	those	those	PRON
taxlaw-2828	578	22	with	with	ADP
taxlaw-2828	578	23	unpopular	unpopular	ADJ
taxlaw-2828	578	24	viewpoints	viewpoint	NOUN
taxlaw-2828	578	25	should	should	AUX
taxlaw-2828	578	26	only	only	ADV
taxlaw-2828	578	27	have	have	AUX
taxlaw-2828	578	28	recourse	recourse	VERB
taxlaw-2828	578	29	through	through	ADP
taxlaw-2828	578	30	the	the	DET
taxlaw-2828	578	31	political	political	ADJ
taxlaw-2828	578	32	system	system	NOUN
taxlaw-2828	578	33	,	,	PUNCT
taxlaw-2828	578	34	a	a	DET
taxlaw-2828	578	35	grave	grave	ADJ
taxlaw-2828	578	36	mistake	mistake	NOUN
taxlaw-2828	578	37	has	have	AUX
taxlaw-2828	578	38	been	be	AUX
taxlaw-2828	578	39	made	make	VERB
taxlaw-2828	578	40	.	.	PUNCT
taxlaw-2828	579	1	it	it	PRON
taxlaw-2828	579	2	is	be	AUX
taxlaw-2828	579	3	naïve	naïve	ADJ
taxlaw-2828	579	4	to	to	PART
taxlaw-2828	579	5	believe	believe	VERB
taxlaw-2828	579	6	that	that	SCONJ
taxlaw-2828	579	7	the	the	DET
taxlaw-2828	579	8	political	political	ADJ
taxlaw-2828	579	9	system	system	NOUN
taxlaw-2828	579	10	will	will	AUX
taxlaw-2828	579	11	listen	listen	VERB
taxlaw-2828	579	12	to	to	ADP
taxlaw-2828	579	13	them	they	PRON
taxlaw-2828	579	14	;	;	PUNCT
taxlaw-2828	579	15	aggrieved	aggrieved	ADJ
taxlaw-2828	579	16	taxpayers	taxpayer	NOUN
taxlaw-2828	579	17	should	should	AUX
taxlaw-2828	579	18	not	not	PART
taxlaw-2828	579	19	be	be	AUX
taxlaw-2828	579	20	forced	force	VERB
taxlaw-2828	579	21	to	to	PART
taxlaw-2828	579	22	content	content	VERB
taxlaw-2828	579	23	themselves	themselves	PRON
taxlaw-2828	579	24	with	with	ADP
taxlaw-2828	579	25	the	the	DET
taxlaw-2828	579	26	frustration	frustration	NOUN
taxlaw-2828	579	27	and	and	CCONJ
taxlaw-2828	579	28	the	the	DET
taxlaw-2828	579	29	false	false	ADJ
taxlaw-2828	579	30	hope	hope	NOUN
taxlaw-2828	579	31	that	that	SCONJ
taxlaw-2828	579	32	politicians	politician	NOUN
taxlaw-2828	579	33	will	will	AUX
taxlaw-2828	579	34	fix	fix	VERB
taxlaw-2828	579	35	their	their	PRON
taxlaw-2828	579	36	problems	problem	NOUN
taxlaw-2828	579	37	in	in	ADP
taxlaw-2828	579	38	order	order	NOUN
taxlaw-2828	579	39	to	to	PART
taxlaw-2828	579	40	get	get	VERB
taxlaw-2828	579	41	the	the	DET
taxlaw-2828	579	42	full	full	ADJ
taxlaw-2828	579	43	benefit	benefit	NOUN
taxlaw-2828	579	44	of	of	ADP
taxlaw-2828	579	45	the	the	DET
taxlaw-2828	579	46	rights	right	NOUN
taxlaw-2828	579	47	to	to	PART
taxlaw-2828	579	48	which	which	PRON
taxlaw-2828	579	49	they	they	PRON
taxlaw-2828	579	50	are	be	AUX
taxlaw-2828	579	51	entitled	entitle	VERB
taxlaw-2828	579	52	.	.	PUNCT
taxlaw-2828	580	1	this	this	PRON
taxlaw-2828	580	2	is	be	AUX
taxlaw-2828	580	3	not	not	PART
taxlaw-2828	580	4	meant	mean	VERB
taxlaw-2828	580	5	to	to	PART
taxlaw-2828	580	6	imply	imply	VERB
taxlaw-2828	580	7	that	that	SCONJ
taxlaw-2828	580	8	the	the	DET
taxlaw-2828	580	9	case	case	NOUN
taxlaw-2828	580	10	or	or	CCONJ
taxlaw-2828	580	11	controversy	controversy	NOUN
taxlaw-2828	580	12	requirement	requirement	NOUN
taxlaw-2828	580	13	embedded	embed	VERB
taxlaw-2828	580	14	in	in	ADP
taxlaw-2828	580	15	article	article	PROPN
taxlaw-2828	580	16	iii	iii	X
taxlaw-2828	580	17	should	should	AUX
taxlaw-2828	580	18	be	be	AUX
taxlaw-2828	580	19	dispensed	dispense	VERB
taxlaw-2828	580	20	with	with	ADP
taxlaw-2828	580	21	wantonly	wantonly	ADV
taxlaw-2828	580	22	when	when	SCONJ
taxlaw-2828	580	23	standing	standing	NOUN
taxlaw-2828	580	24	is	be	AUX
taxlaw-2828	580	25	difficult	difficult	ADJ
taxlaw-2828	580	26	to	to	PART
taxlaw-2828	580	27	find	find	VERB
taxlaw-2828	580	28	,	,	PUNCT
taxlaw-2828	580	29	or	or	CCONJ
taxlaw-2828	580	30	when	when	SCONJ
taxlaw-2828	580	31	,	,	PUNCT
taxlaw-2828	580	32	all	all	DET
taxlaw-2828	580	33	things	thing	NOUN
taxlaw-2828	580	34	considered	consider	VERB
taxlaw-2828	580	35	,	,	PUNCT
taxlaw-2828	580	36	no	no	DET
taxlaw-2828	580	37	party	party	NOUN
taxlaw-2828	580	38	should	should	AUX
taxlaw-2828	580	39	have	have	AUX
taxlaw-2828	580	40	standing	stand	VERB
taxlaw-2828	580	41	to	to	PART
taxlaw-2828	580	42	sue	sue	VERB
taxlaw-2828	580	43	.	.	PUNCT
taxlaw-2828	581	1	the	the	DET
taxlaw-2828	581	2	case	case	NOUN
taxlaw-2828	581	3	or	or	CCONJ
taxlaw-2828	581	4	controversy	controversy	NOUN
taxlaw-2828	581	5	requirement	requirement	NOUN
taxlaw-2828	581	6	undoubtedly	undoubtedly	ADV
taxlaw-2828	581	7	serves	serve	VERB
taxlaw-2828	581	8	a	a	DET
taxlaw-2828	581	9	useful	useful	ADJ
taxlaw-2828	581	10	function	function	NOUN
taxlaw-2828	581	11	in	in	ADP
taxlaw-2828	581	12	cases	case	NOUN
taxlaw-2828	581	13	where	where	SCONJ
taxlaw-2828	581	14	the	the	DET
taxlaw-2828	581	15	issues	issue	NOUN
taxlaw-2828	581	16	are	be	AUX
taxlaw-2828	581	17	moot	moot	ADJ
taxlaw-2828	581	18	,	,	PUNCT
taxlaw-2828	581	19	unripe	unripe	NOUN
taxlaw-2828	581	20	,	,	PUNCT
taxlaw-2828	581	21	or	or	CCONJ
taxlaw-2828	581	22	where	where	SCONJ
taxlaw-2828	581	23	the	the	DET
taxlaw-2828	581	24	parties	party	NOUN
taxlaw-2828	581	25	are	be	AUX
taxlaw-2828	581	26	not	not	PART
taxlaw-2828	581	27	actually	actually	ADV
taxlaw-2828	581	28	adverse	adverse	ADJ
taxlaw-2828	581	29	.	.	PUNCT
taxlaw-2828	582	1	in	in	ADP
taxlaw-2828	582	2	cases	case	NOUN
taxlaw-2828	582	3	like	like	ADP
taxlaw-2828	582	4	winn	winn	PROPN
taxlaw-2828	582	5	,	,	PUNCT
taxlaw-2828	582	6	however	however	ADV
taxlaw-2828	582	7	,	,	PUNCT
taxlaw-2828	582	8	where	where	SCONJ
taxlaw-2828	582	9	the	the	DET
taxlaw-2828	582	10	challenged	challenge	VERB
taxlaw-2828	582	11	expenditure	expenditure	NOUN
taxlaw-2828	582	12	bears	bear	VERB
taxlaw-2828	582	13	a	a	DET
taxlaw-2828	582	14	reasonable	reasonable	ADJ
taxlaw-2828	582	15	relationship	relationship	NOUN
taxlaw-2828	582	16	to	to	ADP
taxlaw-2828	582	17	the	the	DET
taxlaw-2828	582	18	taxpayer	taxpayer	NOUN
taxlaw-2828	582	19	’s	’s	PART
taxlaw-2828	582	20	status	status	NOUN
taxlaw-2828	582	21	as	as	ADP
taxlaw-2828	582	22	a	a	DET
taxlaw-2828	582	23	taxpayer	taxpayer	NOUN
taxlaw-2828	582	24	,	,	PUNCT
taxlaw-2828	582	25	and	and	CCONJ
taxlaw-2828	582	26	a	a	DET
taxlaw-2828	582	27	political	political	ADJ
taxlaw-2828	582	28	remedy	remedy	NOUN
taxlaw-2828	582	29	is	be	AUX
taxlaw-2828	582	30	difficult	difficult	ADJ
taxlaw-2828	582	31	to	to	PART
taxlaw-2828	582	32	obtain	obtain	VERB
taxlaw-2828	582	33	,	,	PUNCT
taxlaw-2828	582	34	it	it	PRON
taxlaw-2828	582	35	is	be	AUX
taxlaw-2828	582	36	definitely	definitely	ADV
taxlaw-2828	582	37	relevant	relevant	ADJ
taxlaw-2828	582	38	in	in	ADP
taxlaw-2828	582	39	analyzing	analyze	VERB
taxlaw-2828	582	40	the	the	DET
taxlaw-2828	582	41	standing	standing	NOUN
taxlaw-2828	582	42	doctrine	doctrine	NOUN
taxlaw-2828	582	43	that	that	SCONJ
taxlaw-2828	582	44	no	no	DET
taxlaw-2828	582	45	other	other	ADJ
taxlaw-2828	582	46	party	party	NOUN
taxlaw-2828	582	47	would	would	AUX
taxlaw-2828	582	48	have	have	AUX
taxlaw-2828	582	49	standing	stand	VERB
taxlaw-2828	582	50	to	to	PART
taxlaw-2828	582	51	challenge	challenge	VERB
taxlaw-2828	582	52	the	the	DET
taxlaw-2828	582	53	government	government	NOUN
taxlaw-2828	582	54	expenditure	expenditure	NOUN
taxlaw-2828	582	55	in	in	ADP
taxlaw-2828	582	56	question	question	NOUN
taxlaw-2828	582	57	.	.	PUNCT
taxlaw-2828	583	1	as	as	SCONJ
taxlaw-2828	583	2	has	have	AUX
taxlaw-2828	583	3	been	be	AUX
taxlaw-2828	583	4	argued	argue	VERB
taxlaw-2828	583	5	,	,	PUNCT
taxlaw-2828	583	6	the	the	DET
taxlaw-2828	583	7	question	question	NOUN
taxlaw-2828	583	8	of	of	ADP
taxlaw-2828	583	9	standing	standing	NOUN
taxlaw-2828	583	10	should	should	AUX
taxlaw-2828	583	11	be	be	AUX
taxlaw-2828	583	12	(	(	PUNCT
taxlaw-2828	583	13	and	and	CCONJ
taxlaw-2828	583	14	,	,	PUNCT
taxlaw-2828	583	15	in	in	ADP
taxlaw-2828	583	16	fact	fact	NOUN
taxlaw-2828	583	17	,	,	PUNCT
taxlaw-2828	583	18	is	be	AUX
taxlaw-2828	583	19	)	)	PUNCT
taxlaw-2828	583	20	sensitive	sensitive	ADJ
taxlaw-2828	583	21	to	to	ADP
taxlaw-2828	583	22	pragmatic	pragmatic	ADJ
taxlaw-2828	583	23	concerns	concern	NOUN
taxlaw-2828	583	24	,	,	PUNCT
taxlaw-2828	583	25	147	147	NUM
taxlaw-2828	583	26	and	and	CCONJ
taxlaw-2828	583	27	insofar	insofar	ADV
taxlaw-2828	583	28	as	as	SCONJ
taxlaw-2828	583	29	this	this	DET
taxlaw-2828	583	30	test	test	NOUN
taxlaw-2828	583	31	formulates	formulate	VERB
taxlaw-2828	583	32	a	a	DET
taxlaw-2828	583	33	practical	practical	ADJ
taxlaw-2828	583	34	concern	concern	NOUN
taxlaw-2828	583	35	that	that	SCONJ
taxlaw-2828	583	36	a	a	DET
taxlaw-2828	583	37	constitutional	constitutional	ADJ
taxlaw-2828	583	38	violation	violation	NOUN
taxlaw-2828	583	39	would	would	AUX
taxlaw-2828	583	40	be	be	AUX
taxlaw-2828	583	41	allowed	allow	VERB
taxlaw-2828	583	42	to	to	PART
taxlaw-2828	583	43	go	go	VERB
taxlaw-2828	583	44	un	un	ADJ
taxlaw-2828	583	45	-	-	ADJ
taxlaw-2828	583	46	remedied	remedied	ADJ
taxlaw-2828	583	47	because	because	SCONJ
taxlaw-2828	583	48	of	of	ADP
taxlaw-2828	583	49	formalism	formalism	NOUN
taxlaw-2828	583	50	(	(	PUNCT
taxlaw-2828	583	51	even	even	ADV
taxlaw-2828	583	52	if	if	SCONJ
taxlaw-2828	583	53	it	it	PRON
taxlaw-2828	583	54	is	be	AUX
taxlaw-2828	583	55	useful	useful	ADJ
taxlaw-2828	583	56	formalism	formalism	NOUN
taxlaw-2828	583	57	)	)	PUNCT
taxlaw-2828	583	58	,	,	PUNCT
taxlaw-2828	583	59	the	the	DET
taxlaw-2828	583	60	question	question	NOUN
taxlaw-2828	583	61	of	of	ADP
taxlaw-2828	583	62	whether	whether	SCONJ
taxlaw-2828	583	63	any	any	DET
taxlaw-2828	583	64	party	party	NOUN
taxlaw-2828	583	65	would	would	AUX
taxlaw-2828	583	66	have	have	AUX
taxlaw-2828	583	67	standing	stand	VERB
taxlaw-2828	583	68	to	to	PART
taxlaw-2828	583	69	challenge	challenge	VERB
taxlaw-2828	583	70	a	a	DET
taxlaw-2828	583	71	government	government	NOUN
taxlaw-2828	583	72	expenditure	expenditure	NOUN
taxlaw-2828	583	73	alleged	allege	VERB
taxlaw-2828	583	74	to	to	PART
taxlaw-2828	583	75	be	be	AUX
taxlaw-2828	583	76	unconstitutional	unconstitutional	ADJ
taxlaw-2828	583	77	is	be	AUX
taxlaw-2828	583	78	an	an	DET
taxlaw-2828	583	79	important	important	ADJ
taxlaw-2828	583	80	consideration	consideration	NOUN
taxlaw-2828	583	81	.	.	PUNCT
taxlaw-2828	584	1	this	this	PRON
taxlaw-2828	584	2	is	be	AUX
taxlaw-2828	584	3	not	not	PART
taxlaw-2828	584	4	to	to	PART
taxlaw-2828	584	5	say	say	VERB
taxlaw-2828	584	6	that	that	SCONJ
taxlaw-2828	584	7	solely	solely	ADV
taxlaw-2828	584	8	because	because	SCONJ
taxlaw-2828	584	9	there	there	PRON
taxlaw-2828	584	10	is	be	VERB
taxlaw-2828	584	11	no	no	DET
taxlaw-2828	584	12	party	party	NOUN
taxlaw-2828	584	13	with	with	ADP
taxlaw-2828	584	14	standing	standing	NOUN
taxlaw-2828	584	15	,	,	PUNCT
taxlaw-2828	584	16	there	there	PRON
taxlaw-2828	584	17	should	should	AUX
taxlaw-2828	584	18	therefore	therefore	ADV
taxlaw-2828	584	19	be	be	AUX
taxlaw-2828	584	20	a	a	DET
taxlaw-2828	584	21	judicial	judicial	ADJ
taxlaw-2828	584	22	remedy	remedy	NOUN
taxlaw-2828	584	23	;	;	PUNCT
taxlaw-2828	584	24	there	there	PRON
taxlaw-2828	584	25	are	be	VERB
taxlaw-2828	584	26	certainly	certainly	ADV
taxlaw-2828	584	27	situations	situation	NOUN
taxlaw-2828	584	28	in	in	ADP
taxlaw-2828	584	29	which	which	PRON
taxlaw-2828	584	30	general	general	ADJ
taxlaw-2828	584	31	grievances	grievance	NOUN
taxlaw-2828	584	32	about	about	ADP
taxlaw-2828	584	33	the	the	DET
taxlaw-2828	584	34	conduct	conduct	NOUN
taxlaw-2828	584	35	of	of	ADP
taxlaw-2828	584	36	government	government	NOUN
taxlaw-2828	584	37	should	should	AUX
taxlaw-2828	584	38	not	not	PART
taxlaw-2828	584	39	be	be	AUX
taxlaw-2828	584	40	entertained	entertain	VERB
taxlaw-2828	584	41	in	in	ADP
taxlaw-2828	584	42	the	the	DET
taxlaw-2828	584	43	judiciary	judiciary	NOUN
taxlaw-2828	584	44	.	.	PUNCT
taxlaw-2828	585	1	these	these	DET
taxlaw-2828	585	2	cases	case	NOUN
taxlaw-2828	585	3	are	be	AUX
taxlaw-2828	585	4	weeded	weed	VERB
taxlaw-2828	585	5	out	out	ADP
taxlaw-2828	585	6	by	by	ADP
taxlaw-2828	585	7	various	various	ADJ
taxlaw-2828	585	8	prongs	prong	NOUN
taxlaw-2828	585	9	of	of	ADP
taxlaw-2828	585	10	this	this	DET
taxlaw-2828	585	11	note	note	NOUN
taxlaw-2828	585	12	’s	’s	PART
taxlaw-2828	585	13	test	test	NOUN
taxlaw-2828	585	14	.	.	PUNCT
taxlaw-2828	586	1	4	4	X
taxlaw-2828	586	2	.	.	X
taxlaw-2828	586	3	applying	apply	VERB
taxlaw-2828	586	4	the	the	DET
taxlaw-2828	586	5	whole	whole	ADJ
taxlaw-2828	586	6	test	test	NOUN
taxlaw-2828	586	7	this	this	DET
taxlaw-2828	586	8	section	section	NOUN
taxlaw-2828	586	9	will	will	AUX
taxlaw-2828	586	10	apply	apply	VERB
taxlaw-2828	586	11	the	the	DET
taxlaw-2828	586	12	test	test	NOUN
taxlaw-2828	586	13	formulated	formulate	VERB
taxlaw-2828	586	14	in	in	ADP
taxlaw-2828	586	15	this	this	DET
taxlaw-2828	586	16	note	note	NOUN
taxlaw-2828	586	17	to	to	ADP
taxlaw-2828	586	18	the	the	DET
taxlaw-2828	586	19	key	key	ADJ
taxlaw-2828	586	20	cases	case	NOUN
taxlaw-2828	586	21	in	in	ADP
taxlaw-2828	586	22	part	part	NOUN
taxlaw-2828	586	23	i.	i.	NOUN
taxlaw-2828	586	24	in	in	ADP
taxlaw-2828	586	25	summary	summary	NOUN
taxlaw-2828	586	26	,	,	PUNCT
taxlaw-2828	586	27	the	the	DET
taxlaw-2828	586	28	test	test	NOUN
taxlaw-2828	586	29	for	for	ADP
taxlaw-2828	586	30	taxpayer	taxpayer	NOUN
taxlaw-2828	586	31	standing	standing	NOUN
taxlaw-2828	586	32	proposed	propose	VERB
taxlaw-2828	586	33	here	here	ADV
taxlaw-2828	586	34	-	-	PUNCT
taxlaw-2828	586	35	in	in	NOUN
taxlaw-2828	586	36	is	be	AUX
taxlaw-2828	586	37	as	as	SCONJ
taxlaw-2828	586	38	follows	follow	VERB
taxlaw-2828	586	39	:	:	PUNCT
taxlaw-2828	587	1	1	1	X
taxlaw-2828	587	2	.	.	PUNCT
taxlaw-2828	587	3	the	the	DET
taxlaw-2828	587	4	taxpayer	taxpayer	NOUN
taxlaw-2828	587	5	’s	’s	PART
taxlaw-2828	587	6	status	status	NOUN
taxlaw-2828	587	7	as	as	ADP
taxlaw-2828	587	8	a	a	DET
taxlaw-2828	587	9	taxpayer	taxpayer	NOUN
taxlaw-2828	587	10	bears	bear	VERB
taxlaw-2828	587	11	a	a	DET
taxlaw-2828	587	12	reasonable	reasonable	ADJ
taxlaw-2828	587	13	relationship	relationship	NOUN
taxlaw-2828	587	14	to	to	ADP
taxlaw-2828	587	15	the	the	DET
taxlaw-2828	587	16	expenditure	expenditure	NOUN
taxlaw-2828	587	17	of	of	ADP
taxlaw-2828	587	18	government	government	NOUN
taxlaw-2828	587	19	funds	fund	NOUN
taxlaw-2828	587	20	in	in	ADP
taxlaw-2828	587	21	question	question	NOUN
taxlaw-2828	587	22	,	,	PUNCT
taxlaw-2828	587	23	2	2	X
taxlaw-2828	587	24	.	.	X
taxlaw-2828	588	1	it	it	PRON
taxlaw-2828	588	2	is	be	AUX
taxlaw-2828	588	3	of	of	ADP
taxlaw-2828	588	4	practical	practical	ADJ
taxlaw-2828	588	5	necessity	necessity	NOUN
taxlaw-2828	588	6	because	because	SCONJ
taxlaw-2828	588	7	the	the	DET
taxlaw-2828	588	8	political	political	ADJ
taxlaw-2828	588	9	system	system	NOUN
taxlaw-2828	588	10	is	be	AUX
taxlaw-2828	588	11	structurally	structurally	ADV
taxlaw-2828	588	12	ill	ill	ADV
taxlaw-2828	588	13	-	-	PUNCT
taxlaw-2828	588	14	equipped	equipped	ADJ
taxlaw-2828	588	15	to	to	PART
taxlaw-2828	588	16	provide	provide	VERB
taxlaw-2828	588	17	a	a	DET
taxlaw-2828	588	18	remedy	remedy	NOUN
taxlaw-2828	588	19	for	for	ADP
taxlaw-2828	588	20	those	those	PRON
taxlaw-2828	588	21	who	who	PRON
taxlaw-2828	588	22	object	object	VERB
taxlaw-2828	588	23	to	to	ADP
taxlaw-2828	588	24	a	a	DET
taxlaw-2828	588	25	particular	particular	ADJ
taxlaw-2828	588	26	expenditure	expenditure	NOUN
taxlaw-2828	588	27	of	of	ADP
taxlaw-2828	588	28	government	government	NOUN
taxlaw-2828	588	29	funds	fund	NOUN
taxlaw-2828	588	30	alleged	allege	VERB
taxlaw-2828	588	31	to	to	PART
taxlaw-2828	588	32	violate	violate	VERB
taxlaw-2828	588	33	the	the	DET
taxlaw-2828	588	34	constitution	constitution	NOUN
taxlaw-2828	588	35	,	,	PUNCT
taxlaw-2828	588	36	or	or	CCONJ
taxlaw-2828	588	37	the	the	DET
taxlaw-2828	588	38	taxpayer	taxpayer	NOUN
taxlaw-2828	588	39	is	be	AUX
taxlaw-2828	588	40	a	a	DET
taxlaw-2828	588	41	member	member	NOUN
taxlaw-2828	588	42	of	of	ADP
taxlaw-2828	588	43	the	the	DET
taxlaw-2828	588	44	class	class	NOUN
taxlaw-2828	588	45	for	for	ADP
taxlaw-2828	588	46	whom	whom	PRON
taxlaw-2828	588	47	the	the	DET
taxlaw-2828	588	48	especial	especial	ADJ
taxlaw-2828	588	49	benefit	benefit	NOUN
taxlaw-2828	588	50	of	of	ADP
taxlaw-2828	588	51	a	a	DET
taxlaw-2828	588	52	constitutional	constitutional	ADJ
taxlaw-2828	588	53	limitation	limitation	NOUN
taxlaw-2828	588	54	is	be	AUX
taxlaw-2828	588	55	intended	intend	VERB
taxlaw-2828	588	56	to	to	PART
taxlaw-2828	588	57	directly	directly	ADV
taxlaw-2828	588	58	run	run	VERB
taxlaw-2828	588	59	,	,	PUNCT
taxlaw-2828	588	60	and	and	CCONJ
taxlaw-2828	588	61	3	3	X
taxlaw-2828	588	62	.	.	X
taxlaw-2828	588	63	where	where	SCONJ
taxlaw-2828	588	64	no	no	DET
taxlaw-2828	588	65	other	other	ADJ
taxlaw-2828	588	66	plausible	plausible	ADJ
taxlaw-2828	588	67	party	party	NOUN
taxlaw-2828	588	68	has	have	AUX
taxlaw-2828	588	69	standing	stand	VERB
taxlaw-2828	588	70	to	to	PART
taxlaw-2828	588	71	challenge	challenge	VERB
taxlaw-2828	588	72	the	the	DET
taxlaw-2828	588	73	alleged	alleged	ADJ
taxlaw-2828	588	74	violation	violation	NOUN
taxlaw-2828	588	75	,	,	PUNCT
taxlaw-2828	588	76	leaving	leave	VERB
taxlaw-2828	588	77	it	it	PRON
taxlaw-2828	588	78	functionally	functionally	ADV
taxlaw-2828	588	79	irremediable	irremediable	ADJ
taxlaw-2828	588	80	.	.	PUNCT
taxlaw-2828	589	1	in	in	ADP
taxlaw-2828	589	2	frothingham	frothingham	PROPN
taxlaw-2828	589	3	,	,	PUNCT
taxlaw-2828	589	4	the	the	DET
taxlaw-2828	589	5	first	first	ADJ
taxlaw-2828	589	6	important	important	ADJ
taxlaw-2828	589	7	case	case	NOUN
taxlaw-2828	589	8	on	on	ADP
taxlaw-2828	589	9	taxpayer	taxpayer	NOUN
taxlaw-2828	589	10	standing	standing	NOUN
taxlaw-2828	589	11	,	,	PUNCT
taxlaw-2828	589	12	the	the	DET
taxlaw-2828	589	13	taxpayer	taxpayer	NOUN
taxlaw-2828	589	14	challenged	challenge	VERB
taxlaw-2828	589	15	the	the	DET
taxlaw-2828	589	16	maternity	maternity	NOUN
taxlaw-2828	589	17	act	act	NOUN
taxlaw-2828	589	18	as	as	ADP
taxlaw-2828	589	19	a	a	DET
taxlaw-2828	589	20	violation	violation	NOUN
taxlaw-2828	589	21	of	of	ADP
taxlaw-2828	589	22	the	the	DET
taxlaw-2828	589	23	tenth	tenth	ADJ
taxlaw-2828	589	24	amendment	amendment	NOUN
taxlaw-2828	589	25	which	which	PRON
taxlaw-2828	589	26	would	would	AUX
taxlaw-2828	589	27	thereby	thereby	ADV
taxlaw-2828	589	28	deprive	deprive	VERB
taxlaw-2828	589	29	her	she	PRON
taxlaw-2828	589	30	of	of	ADP
taxlaw-2828	589	31	her	her	PRON
taxlaw-2828	589	32	property	property	NOUN
taxlaw-2828	589	33	(	(	PUNCT
taxlaw-2828	589	34	via	via	ADP
taxlaw-2828	589	35	taxation	taxation	NOUN
taxlaw-2828	589	36	)	)	PUNCT
taxlaw-2828	589	37	without	without	ADP
taxlaw-2828	589	38	due	due	ADJ
taxlaw-2828	589	39	process	process	NOUN
taxlaw-2828	589	40	of	of	ADP
taxlaw-2828	589	41	law	law	NOUN
taxlaw-2828	589	42	.	.	PUNCT
taxlaw-2828	590	1	148	148	NUM
taxlaw-2828	590	2	while	while	SCONJ
taxlaw-2828	590	3	the	the	DET
taxlaw-2828	590	4	case	case	NOUN
taxlaw-2828	590	5	is	be	AUX
taxlaw-2828	590	6	undoubtedly	undoubtedly	ADV
taxlaw-2828	590	7	weak	weak	ADJ
taxlaw-2828	590	8	on	on	ADP
taxlaw-2828	590	9	constitutional	constitutional	ADJ
taxlaw-2828	590	10	grounds	ground	NOUN
taxlaw-2828	590	11	,	,	PUNCT
taxlaw-2828	590	12	prong	prong	NOUN
taxlaw-2828	590	13	(	(	PUNCT
taxlaw-2828	590	14	1	1	NUM
taxlaw-2828	590	15	)	)	PUNCT
taxlaw-2828	590	16	of	of	ADP
taxlaw-2828	590	17	this	this	DET
taxlaw-2828	590	18	test	test	NOUN
taxlaw-2828	590	19	is	be	AUX
taxlaw-2828	590	20	satisfied	satisfied	ADJ
taxlaw-2828	590	21	—	—	PUNCT
taxlaw-2828	590	22	the	the	DET
taxlaw-2828	590	23	exercise	exercise	NOUN
taxlaw-2828	590	24	of	of	ADP
taxlaw-2828	590	25	the	the	DET
taxlaw-2828	590	26	taxing	tax	VERB
taxlaw-2828	590	27	and	and	CCONJ
taxlaw-2828	590	28	spending	spend	VERB
taxlaw-2828	590	29	power	power	NOUN
taxlaw-2828	590	30	to	to	PART
taxlaw-2828	590	31	extract	extract	VERB
taxlaw-2828	590	32	and	and	CCONJ
taxlaw-2828	590	33	spend	spend	VERB
taxlaw-2828	590	34	money	money	NOUN
taxlaw-2828	590	35	is	be	AUX
taxlaw-2828	590	36	undoubtedly	undoubtedly	ADV
taxlaw-2828	590	37	reasonably	reasonably	ADV
taxlaw-2828	590	38	related	related	ADJ
taxlaw-2828	590	39	to	to	ADP
taxlaw-2828	590	40	the	the	DET
taxlaw-2828	590	41	taxpayer	taxpayer	NOUN
taxlaw-2828	590	42	’s	’s	PART
taxlaw-2828	590	43	status	status	NOUN
taxlaw-2828	590	44	as	as	ADP
taxlaw-2828	590	45	a	a	DET
taxlaw-2828	590	46	taxpayer	taxpayer	NOUN
taxlaw-2828	590	47	.	.	PUNCT
taxlaw-2828	591	1	where	where	SCONJ
taxlaw-2828	591	2	the	the	DET
taxlaw-2828	591	3	case	case	NOUN
taxlaw-2828	591	4	fails	fail	VERB
taxlaw-2828	591	5	is	be	AUX
taxlaw-2828	591	6	in	in	ADP
taxlaw-2828	591	7	prong	prong	NOUN
taxlaw-2828	591	8	(	(	PUNCT
taxlaw-2828	591	9	2	2	NUM
taxlaw-2828	591	10	)	)	PUNCT
taxlaw-2828	591	11	,	,	PUNCT
taxlaw-2828	591	12	as	as	SCONJ
taxlaw-2828	591	13	the	the	DET
taxlaw-2828	591	14	political	political	ADJ
taxlaw-2828	591	15	system	system	NOUN
taxlaw-2828	591	16	is	be	AUX
taxlaw-2828	591	17	not	not	PART
taxlaw-2828	591	18	structurally	structurally	ADV
taxlaw-2828	591	19	ill	ill	ADV
taxlaw-2828	591	20	-	-	PUNCT
taxlaw-2828	591	21	equipped	equip	VERB
taxlaw-2828	591	22	to	to	PART
taxlaw-2828	591	23	remedy	remedy	VERB
taxlaw-2828	591	24	the	the	DET
taxlaw-2828	591	25	147	147	NUM
taxlaw-2828	591	26	see	see	NOUN
taxlaw-2828	591	27	supra	supra	PROPN
taxlaw-2828	591	28	notes	note	VERB
taxlaw-2828	591	29	63	63	NUM
taxlaw-2828	591	30	-	-	SYM
taxlaw-2828	591	31	67	67	NUM
taxlaw-2828	591	32	and	and	CCONJ
taxlaw-2828	591	33	112	112	NUM
taxlaw-2828	591	34	-	-	SYM
taxlaw-2828	591	35	113	113	NUM
taxlaw-2828	591	36	.	.	PUNCT
taxlaw-2828	592	1	148	148	NUM
taxlaw-2828	592	2	frothingham	frothingham	NOUN
taxlaw-2828	592	3	v.	v.	ADP
taxlaw-2828	592	4	mellon	mellon	PROPN
taxlaw-2828	592	5	,	,	PUNCT
taxlaw-2828	592	6	262	262	NUM
taxlaw-2828	592	7	u.s	u.s	PROPN
taxlaw-2828	592	8	.	.	PROPN
taxlaw-2828	592	9	447	447	NUM
taxlaw-2828	592	10	(	(	PUNCT
taxlaw-2828	592	11	1923	1923	NUM
taxlaw-2828	592	12	)	)	PUNCT
taxlaw-2828	592	13	.	.	PUNCT
taxlaw-2828	593	1	2014	2014	NUM
taxlaw-2828	593	2	]	]	PUNCT
taxlaw-2828	593	3	a	a	DET
taxlaw-2828	593	4	new	new	ADJ
taxlaw-2828	593	5	theory	theory	NOUN
taxlaw-2828	593	6	of	of	ADP
taxlaw-2828	593	7	taxpayer	taxpayer	NOUN
taxlaw-2828	593	8	standing	stand	VERB
taxlaw-2828	593	9	143	143	NUM
taxlaw-2828	593	10	alleged	allege	VERB
taxlaw-2828	593	11	violation	violation	NOUN
taxlaw-2828	593	12	(	(	PUNCT
taxlaw-2828	593	13	amongst	amongst	ADP
taxlaw-2828	593	14	other	other	ADJ
taxlaw-2828	593	15	things	thing	NOUN
taxlaw-2828	593	16	,	,	PUNCT
taxlaw-2828	593	17	the	the	DET
taxlaw-2828	593	18	states	state	NOUN
taxlaw-2828	593	19	have	have	VERB
taxlaw-2828	593	20	an	an	DET
taxlaw-2828	593	21	obvious	obvious	ADJ
taxlaw-2828	593	22	interest	interest	NOUN
taxlaw-2828	593	23	in	in	ADP
taxlaw-2828	593	24	enforcing	enforce	VERB
taxlaw-2828	593	25	the	the	DET
taxlaw-2828	593	26	limits	limit	NOUN
taxlaw-2828	593	27	of	of	ADP
taxlaw-2828	593	28	federalism	federalism	NOUN
taxlaw-2828	593	29	)	)	PUNCT
taxlaw-2828	593	30	,	,	PUNCT
taxlaw-2828	593	31	nor	nor	CCONJ
taxlaw-2828	593	32	is	be	AUX
taxlaw-2828	593	33	frothingham	frothingham	VERB
taxlaw-2828	593	34	a	a	DET
taxlaw-2828	593	35	member	member	NOUN
taxlaw-2828	593	36	of	of	ADP
taxlaw-2828	593	37	the	the	DET
taxlaw-2828	593	38	class	class	NOUN
taxlaw-2828	593	39	to	to	PART
taxlaw-2828	593	40	whom	whom	PRON
taxlaw-2828	593	41	the	the	DET
taxlaw-2828	593	42	especial	especial	ADJ
taxlaw-2828	593	43	benefit	benefit	NOUN
taxlaw-2828	593	44	of	of	ADP
taxlaw-2828	593	45	the	the	DET
taxlaw-2828	593	46	limitation	limitation	NOUN
taxlaw-2828	593	47	laid	lay	VERB
taxlaw-2828	593	48	out	out	ADP
taxlaw-2828	593	49	in	in	ADP
taxlaw-2828	593	50	the	the	DET
taxlaw-2828	593	51	tenth	tenth	ADJ
taxlaw-2828	593	52	amendment	amendment	NOUN
taxlaw-2828	593	53	was	be	AUX
taxlaw-2828	593	54	intended	intend	VERB
taxlaw-2828	593	55	to	to	PART
taxlaw-2828	593	56	directly	directly	ADV
taxlaw-2828	593	57	run	run	VERB
taxlaw-2828	593	58	.	.	PUNCT
taxlaw-2828	594	1	in	in	ADP
taxlaw-2828	594	2	flast	flast	NOUN
taxlaw-2828	594	3	,	,	PUNCT
taxlaw-2828	594	4	the	the	DET
taxlaw-2828	594	5	taxpayer	taxpayer	NOUN
taxlaw-2828	594	6	challenged	challenge	VERB
taxlaw-2828	594	7	expenditures	expenditure	NOUN
taxlaw-2828	594	8	under	under	ADP
taxlaw-2828	594	9	the	the	DET
taxlaw-2828	594	10	elementary	elementary	ADJ
taxlaw-2828	594	11	and	and	CCONJ
taxlaw-2828	594	12	secondary	secondary	ADJ
taxlaw-2828	594	13	education	education	NOUN
taxlaw-2828	594	14	act	act	NOUN
taxlaw-2828	594	15	of	of	ADP
taxlaw-2828	594	16	1965	1965	NUM
taxlaw-2828	594	17	to	to	PART
taxlaw-2828	594	18	purchase	purchase	VERB
taxlaw-2828	594	19	materials	material	NOUN
taxlaw-2828	594	20	for	for	ADP
taxlaw-2828	594	21	parochial	parochial	ADJ
taxlaw-2828	594	22	schools	school	NOUN
taxlaw-2828	594	23	as	as	ADP
taxlaw-2828	594	24	a	a	DET
taxlaw-2828	594	25	violation	violation	NOUN
taxlaw-2828	594	26	of	of	ADP
taxlaw-2828	594	27	the	the	DET
taxlaw-2828	594	28	establishment	establishment	NOUN
taxlaw-2828	594	29	clause	clause	NOUN
taxlaw-2828	594	30	.	.	PUNCT
taxlaw-2828	595	1	149	149	NUM
taxlaw-2828	595	2	prong	prong	NOUN
taxlaw-2828	595	3	(	(	PUNCT
taxlaw-2828	595	4	1	1	NUM
taxlaw-2828	595	5	)	)	PUNCT
taxlaw-2828	595	6	of	of	ADP
taxlaw-2828	595	7	this	this	DET
taxlaw-2828	595	8	test	test	NOUN
taxlaw-2828	595	9	is	be	AUX
taxlaw-2828	595	10	satisfied	satisfied	ADJ
taxlaw-2828	595	11	—	—	PUNCT
taxlaw-2828	595	12	the	the	DET
taxlaw-2828	595	13	exercise	exercise	NOUN
taxlaw-2828	595	14	of	of	ADP
taxlaw-2828	595	15	the	the	DET
taxlaw-2828	595	16	taxing	tax	VERB
taxlaw-2828	595	17	and	and	CCONJ
taxlaw-2828	595	18	spending	spend	VERB
taxlaw-2828	595	19	power	power	NOUN
taxlaw-2828	595	20	to	to	PART
taxlaw-2828	595	21	extract	extract	VERB
taxlaw-2828	595	22	and	and	CCONJ
taxlaw-2828	595	23	spend	spend	VERB
taxlaw-2828	595	24	money	money	NOUN
taxlaw-2828	595	25	on	on	ADP
taxlaw-2828	595	26	materials	material	NOUN
taxlaw-2828	595	27	for	for	ADP
taxlaw-2828	595	28	parochial	parochial	ADJ
taxlaw-2828	595	29	schools	school	NOUN
taxlaw-2828	595	30	is	be	AUX
taxlaw-2828	595	31	reasonably	reasonably	ADV
taxlaw-2828	595	32	related	related	ADJ
taxlaw-2828	595	33	to	to	ADP
taxlaw-2828	595	34	the	the	DET
taxlaw-2828	595	35	taxpayer	taxpayer	NOUN
taxlaw-2828	595	36	’s	’s	PART
taxlaw-2828	595	37	status	status	NOUN
taxlaw-2828	595	38	as	as	ADP
taxlaw-2828	595	39	a	a	DET
taxlaw-2828	595	40	taxpayer	taxpayer	NOUN
taxlaw-2828	595	41	.	.	PUNCT
taxlaw-2828	596	1	prong	prong	NOUN
taxlaw-2828	596	2	(	(	PUNCT
taxlaw-2828	596	3	2	2	NUM
taxlaw-2828	596	4	)	)	PUNCT
taxlaw-2828	596	5	of	of	ADP
taxlaw-2828	596	6	this	this	DET
taxlaw-2828	596	7	test	test	NOUN
taxlaw-2828	596	8	is	be	AUX
taxlaw-2828	596	9	also	also	ADV
taxlaw-2828	596	10	satisfied	satisfied	ADJ
taxlaw-2828	596	11	,	,	PUNCT
taxlaw-2828	596	12	as	as	SCONJ
taxlaw-2828	596	13	taxpayers	taxpayer	NOUN
taxlaw-2828	596	14	are	be	AUX
taxlaw-2828	596	15	members	member	NOUN
taxlaw-2828	596	16	of	of	ADP
taxlaw-2828	596	17	the	the	DET
taxlaw-2828	596	18	class	class	NOUN
taxlaw-2828	596	19	for	for	ADP
taxlaw-2828	596	20	whom	whom	PRON
taxlaw-2828	596	21	the	the	DET
taxlaw-2828	596	22	benefit	benefit	NOUN
taxlaw-2828	596	23	of	of	ADP
taxlaw-2828	596	24	the	the	DET
taxlaw-2828	596	25	establishment	establishment	NOUN
taxlaw-2828	596	26	clause	clause	NOUN
taxlaw-2828	596	27	was	be	AUX
taxlaw-2828	596	28	intended	intend	VERB
taxlaw-2828	596	29	to	to	PART
taxlaw-2828	596	30	directly	directly	ADV
taxlaw-2828	596	31	run	run	VERB
taxlaw-2828	596	32	.	.	PUNCT
taxlaw-2828	597	1	furthermore	furthermore	ADV
taxlaw-2828	597	2	,	,	PUNCT
taxlaw-2828	597	3	the	the	DET
taxlaw-2828	597	4	political	political	ADJ
taxlaw-2828	597	5	system	system	NOUN
taxlaw-2828	597	6	is	be	AUX
taxlaw-2828	597	7	ill	ill	ADV
taxlaw-2828	597	8	-	-	PUNCT
taxlaw-2828	597	9	equipped	equipped	ADJ
taxlaw-2828	597	10	to	to	PART
taxlaw-2828	597	11	provide	provide	VERB
taxlaw-2828	597	12	an	an	DET
taxlaw-2828	597	13	effective	effective	ADJ
taxlaw-2828	597	14	remedy	remedy	NOUN
taxlaw-2828	597	15	for	for	ADP
taxlaw-2828	597	16	those	those	PRON
taxlaw-2828	597	17	who	who	PRON
taxlaw-2828	597	18	object	object	VERB
taxlaw-2828	597	19	to	to	ADP
taxlaw-2828	597	20	the	the	DET
taxlaw-2828	597	21	use	use	NOUN
taxlaw-2828	597	22	of	of	ADP
taxlaw-2828	597	23	federal	federal	ADJ
taxlaw-2828	597	24	funds	fund	NOUN
taxlaw-2828	597	25	for	for	ADP
taxlaw-2828	597	26	parochial	parochial	ADJ
taxlaw-2828	597	27	schools	school	NOUN
taxlaw-2828	597	28	,	,	PUNCT
taxlaw-2828	597	29	because	because	SCONJ
taxlaw-2828	597	30	parochial	parochial	ADJ
taxlaw-2828	597	31	schools	school	NOUN
taxlaw-2828	597	32	are	be	AUX
taxlaw-2828	597	33	a	a	DET
taxlaw-2828	597	34	deeply	deeply	ADV
taxlaw-2828	597	35	ingrained	ingrain	VERB
taxlaw-2828	597	36	and	and	CCONJ
taxlaw-2828	597	37	taxpreferred	taxpreferre	VERB
taxlaw-2828	597	38	part	part	NOUN
taxlaw-2828	597	39	of	of	ADP
taxlaw-2828	597	40	society	society	NOUN
taxlaw-2828	597	41	.	.	PUNCT
taxlaw-2828	598	1	finally	finally	ADV
taxlaw-2828	598	2	,	,	PUNCT
taxlaw-2828	598	3	prong	prong	X
taxlaw-2828	598	4	(	(	PUNCT
taxlaw-2828	598	5	3	3	NUM
taxlaw-2828	598	6	)	)	PUNCT
taxlaw-2828	598	7	of	of	ADP
taxlaw-2828	598	8	this	this	DET
taxlaw-2828	598	9	test	test	NOUN
taxlaw-2828	598	10	is	be	AUX
taxlaw-2828	598	11	satisfied	satisfied	ADJ
taxlaw-2828	598	12	.	.	PUNCT
taxlaw-2828	599	1	if	if	SCONJ
taxlaw-2828	599	2	taxpayers	taxpayer	NOUN
taxlaw-2828	599	3	were	be	AUX
taxlaw-2828	599	4	to	to	PART
taxlaw-2828	599	5	not	not	PART
taxlaw-2828	599	6	have	have	AUX
taxlaw-2828	599	7	standing	stand	VERB
taxlaw-2828	599	8	to	to	PART
taxlaw-2828	599	9	challenge	challenge	VERB
taxlaw-2828	599	10	the	the	DET
taxlaw-2828	599	11	expenditures	expenditure	NOUN
taxlaw-2828	599	12	,	,	PUNCT
taxlaw-2828	599	13	then	then	ADV
taxlaw-2828	599	14	no	no	DET
taxlaw-2828	599	15	one	one	PRON
taxlaw-2828	599	16	would	would	AUX
taxlaw-2828	599	17	—	—	PUNCT
taxlaw-2828	599	18	certainly	certainly	ADV
taxlaw-2828	599	19	not	not	PART
taxlaw-2828	599	20	the	the	DET
taxlaw-2828	599	21	schools	school	NOUN
taxlaw-2828	599	22	that	that	PRON
taxlaw-2828	599	23	receive	receive	VERB
taxlaw-2828	599	24	the	the	DET
taxlaw-2828	599	25	funds	fund	NOUN
taxlaw-2828	599	26	,	,	PUNCT
taxlaw-2828	599	27	probably	probably	ADV
taxlaw-2828	599	28	not	not	PART
taxlaw-2828	599	29	the	the	DET
taxlaw-2828	599	30	schools	school	NOUN
taxlaw-2828	599	31	that	that	PRON
taxlaw-2828	599	32	share	share	VERB
taxlaw-2828	599	33	the	the	DET
taxlaw-2828	599	34	receipt	receipt	NOUN
taxlaw-2828	599	35	of	of	ADP
taxlaw-2828	599	36	funds	fund	NOUN
taxlaw-2828	599	37	under	under	ADP
taxlaw-2828	599	38	the	the	DET
taxlaw-2828	599	39	elementary	elementary	ADJ
taxlaw-2828	599	40	and	and	CCONJ
taxlaw-2828	599	41	secondary	secondary	ADJ
taxlaw-2828	599	42	education	education	NOUN
taxlaw-2828	599	43	act	act	NOUN
taxlaw-2828	599	44	of	of	ADP
taxlaw-2828	599	45	1965	1965	NUM
taxlaw-2828	599	46	with	with	ADP
taxlaw-2828	599	47	the	the	DET
taxlaw-2828	599	48	parochial	parochial	ADJ
taxlaw-2828	599	49	schools	school	NOUN
taxlaw-2828	599	50	,	,	PUNCT
taxlaw-2828	599	51	and	and	CCONJ
taxlaw-2828	599	52	likely	likely	ADV
taxlaw-2828	599	53	not	not	PART
taxlaw-2828	599	54	any	any	DET
taxlaw-2828	599	55	other	other	ADJ
taxlaw-2828	599	56	potential	potential	ADJ
taxlaw-2828	599	57	party	party	NOUN
taxlaw-2828	599	58	.	.	PUNCT
taxlaw-2828	600	1	in	in	ADP
taxlaw-2828	600	2	hein	hein	PROPN
taxlaw-2828	600	3	,	,	PUNCT
taxlaw-2828	600	4	the	the	DET
taxlaw-2828	600	5	taxpayer	taxpayer	NOUN
taxlaw-2828	600	6	challenged	challenge	VERB
taxlaw-2828	600	7	political	political	ADJ
taxlaw-2828	600	8	speeches	speech	NOUN
taxlaw-2828	600	9	,	,	PUNCT
taxlaw-2828	600	10	rallies	rally	NOUN
taxlaw-2828	600	11	,	,	PUNCT
taxlaw-2828	600	12	and	and	CCONJ
taxlaw-2828	600	13	conferences	conference	NOUN
taxlaw-2828	600	14	which	which	PRON
taxlaw-2828	600	15	praised	praise	VERB
taxlaw-2828	600	16	the	the	DET
taxlaw-2828	600	17	good	good	ADJ
taxlaw-2828	600	18	works	work	NOUN
taxlaw-2828	600	19	of	of	ADP
taxlaw-2828	600	20	religious	religious	ADJ
taxlaw-2828	600	21	charities	charity	NOUN
taxlaw-2828	600	22	.	.	PUNCT
taxlaw-2828	601	1	150	150	NUM
taxlaw-2828	601	2	it	it	PRON
taxlaw-2828	601	3	is	be	AUX
taxlaw-2828	601	4	difficult	difficult	ADJ
taxlaw-2828	601	5	to	to	PART
taxlaw-2828	601	6	draw	draw	VERB
taxlaw-2828	601	7	a	a	DET
taxlaw-2828	601	8	line	line	NOUN
taxlaw-2828	601	9	at	at	ADP
taxlaw-2828	601	10	which	which	DET
taxlaw-2828	601	11	point	point	NOUN
taxlaw-2828	601	12	the	the	DET
taxlaw-2828	601	13	use	use	NOUN
taxlaw-2828	601	14	of	of	ADP
taxlaw-2828	601	15	federal	federal	ADJ
taxlaw-2828	601	16	dollars	dollar	NOUN
taxlaw-2828	601	17	in	in	ADP
taxlaw-2828	601	18	connection	connection	NOUN
taxlaw-2828	601	19	with	with	ADP
taxlaw-2828	601	20	something	something	PRON
taxlaw-2828	601	21	having	have	VERB
taxlaw-2828	601	22	a	a	DET
taxlaw-2828	601	23	religious	religious	ADJ
taxlaw-2828	601	24	character	character	NOUN
taxlaw-2828	601	25	becomes	become	VERB
taxlaw-2828	601	26	large	large	ADJ
taxlaw-2828	601	27	enough	enough	ADV
taxlaw-2828	601	28	to	to	PART
taxlaw-2828	601	29	bear	bear	VERB
taxlaw-2828	601	30	a	a	DET
taxlaw-2828	601	31	reasonable	reasonable	ADJ
taxlaw-2828	601	32	relationship	relationship	NOUN
taxlaw-2828	601	33	to	to	ADP
taxlaw-2828	601	34	a	a	DET
taxlaw-2828	601	35	taxpayer	taxpayer	NOUN
taxlaw-2828	601	36	’s	’s	PART
taxlaw-2828	601	37	status	status	NOUN
taxlaw-2828	601	38	as	as	ADP
taxlaw-2828	601	39	a	a	DET
taxlaw-2828	601	40	taxpayer	taxpayer	NOUN
taxlaw-2828	601	41	.	.	PUNCT
taxlaw-2828	602	1	challenging	challenge	VERB
taxlaw-2828	602	2	the	the	DET
taxlaw-2828	602	3	praise	praise	NOUN
taxlaw-2828	602	4	of	of	ADP
taxlaw-2828	602	5	religious	religious	ADJ
taxlaw-2828	602	6	organizations	organization	NOUN
taxlaw-2828	602	7	’	'	PUNCT
taxlaw-2828	602	8	good	good	ADJ
taxlaw-2828	602	9	works	work	NOUN
taxlaw-2828	602	10	which	which	PRON
taxlaw-2828	602	11	comes	come	VERB
taxlaw-2828	602	12	with	with	ADP
taxlaw-2828	602	13	associated	associated	PROPN
taxlaw-2828	602	14	de	de	X
taxlaw-2828	602	15	minimis	minimis	NOUN
taxlaw-2828	602	16	costs	cost	VERB
taxlaw-2828	602	17	151	151	NUM
taxlaw-2828	602	18	(	(	PUNCT
taxlaw-2828	602	19	or	or	CCONJ
taxlaw-2828	602	20	is	be	AUX
taxlaw-2828	602	21	truly	truly	ADV
taxlaw-2828	602	22	ancillary	ancillary	ADJ
taxlaw-2828	602	23	to	to	ADP
taxlaw-2828	602	24	the	the	DET
taxlaw-2828	602	25	administration	administration	NOUN
taxlaw-2828	602	26	of	of	ADP
taxlaw-2828	602	27	a	a	DET
taxlaw-2828	602	28	legitimate	legitimate	ADJ
taxlaw-2828	602	29	administrative	administrative	ADJ
taxlaw-2828	602	30	program	program	NOUN
taxlaw-2828	602	31	)	)	PUNCT
taxlaw-2828	602	32	fails	fail	VERB
taxlaw-2828	602	33	prong	prong	NOUN
taxlaw-2828	602	34	(	(	PUNCT
taxlaw-2828	602	35	1	1	NUM
taxlaw-2828	602	36	)	)	PUNCT
taxlaw-2828	602	37	of	of	ADP
taxlaw-2828	602	38	this	this	DET
taxlaw-2828	602	39	test	test	NOUN
taxlaw-2828	602	40	.	.	PUNCT
taxlaw-2828	603	1	speeches	speech	NOUN
taxlaw-2828	603	2	and	and	CCONJ
taxlaw-2828	603	3	conferences	conference	NOUN
taxlaw-2828	603	4	which	which	PRON
taxlaw-2828	603	5	aim	aim	VERB
taxlaw-2828	603	6	to	to	PART
taxlaw-2828	603	7	reach	reach	VERB
taxlaw-2828	603	8	out	out	ADP
taxlaw-2828	603	9	to	to	ADP
taxlaw-2828	603	10	religious	religious	ADJ
taxlaw-2828	603	11	organizations	organization	NOUN
taxlaw-2828	603	12	to	to	PART
taxlaw-2828	603	13	help	help	VERB
taxlaw-2828	603	14	society	society	NOUN
taxlaw-2828	603	15	function	function	VERB
taxlaw-2828	603	16	better	well	ADV
taxlaw-2828	603	17	and	and	CCONJ
taxlaw-2828	603	18	for	for	ADP
taxlaw-2828	603	19	which	which	PRON
taxlaw-2828	603	20	the	the	DET
taxlaw-2828	603	21	main	main	ADJ
taxlaw-2828	603	22	harm	harm	NOUN
taxlaw-2828	603	23	alleged	allege	VERB
taxlaw-2828	603	24	is	be	AUX
taxlaw-2828	603	25	a	a	DET
taxlaw-2828	603	26	symbolic	symbolic	ADJ
taxlaw-2828	603	27	one	one	NOUN
taxlaw-2828	603	28	,	,	PUNCT
taxlaw-2828	603	29	simply	simply	ADV
taxlaw-2828	603	30	do	do	AUX
taxlaw-2828	603	31	not	not	PART
taxlaw-2828	603	32	create	create	VERB
taxlaw-2828	603	33	an	an	DET
taxlaw-2828	603	34	injury	injury	NOUN
taxlaw-2828	603	35	that	that	PRON
taxlaw-2828	603	36	bears	bear	VERB
taxlaw-2828	603	37	closely	closely	ADV
taxlaw-2828	603	38	enough	enough	ADV
taxlaw-2828	603	39	upon	upon	SCONJ
taxlaw-2828	603	40	the	the	DET
taxlaw-2828	603	41	taxpayer	taxpayer	NOUN
taxlaw-2828	603	42	’s	’s	PART
taxlaw-2828	603	43	interest	interest	NOUN
taxlaw-2828	603	44	qua	qua	X
taxlaw-2828	603	45	taxpayer	taxpayer	NOUN
taxlaw-2828	603	46	.	.	PUNCT
taxlaw-2828	604	1	to	to	PART
taxlaw-2828	604	2	say	say	VERB
taxlaw-2828	604	3	otherwise	otherwise	ADV
taxlaw-2828	604	4	would	would	AUX
taxlaw-2828	604	5	be	be	AUX
taxlaw-2828	604	6	to	to	PART
taxlaw-2828	604	7	sap	sap	VERB
taxlaw-2828	604	8	any	any	DET
taxlaw-2828	604	9	meaning	meaning	NOUN
taxlaw-2828	604	10	out	out	ADP
taxlaw-2828	604	11	of	of	ADP
taxlaw-2828	604	12	the	the	DET
taxlaw-2828	604	13	“	"	PUNCT
taxlaw-2828	604	14	reasonable	reasonable	ADJ
taxlaw-2828	604	15	relationship	relationship	NOUN
taxlaw-2828	604	16	”	"	PUNCT
taxlaw-2828	604	17	requirement	requirement	NOUN
taxlaw-2828	604	18	in	in	ADP
taxlaw-2828	604	19	the	the	DET
taxlaw-2828	604	20	first	first	ADJ
taxlaw-2828	604	21	prong	prong	NOUN
taxlaw-2828	604	22	of	of	ADP
taxlaw-2828	604	23	the	the	DET
taxlaw-2828	604	24	test	test	NOUN
taxlaw-2828	604	25	.	.	PUNCT
taxlaw-2828	605	1	it	it	PRON
taxlaw-2828	605	2	is	be	AUX
taxlaw-2828	605	3	a	a	DET
taxlaw-2828	605	4	fact	fact	NOUN
taxlaw-2828	605	5	of	of	ADP
taxlaw-2828	605	6	society	society	NOUN
taxlaw-2828	605	7	that	that	PRON
taxlaw-2828	605	8	the	the	DET
taxlaw-2828	605	9	government	government	NOUN
taxlaw-2828	605	10	must	must	AUX
taxlaw-2828	605	11	deal	deal	VERB
taxlaw-2828	605	12	with	with	ADP
taxlaw-2828	605	13	religious	religious	ADJ
taxlaw-2828	605	14	organizations	organization	NOUN
taxlaw-2828	605	15	to	to	PART
taxlaw-2828	605	16	maximize	maximize	VERB
taxlaw-2828	605	17	its	its	PRON
taxlaw-2828	605	18	effectiveness	effectiveness	NOUN
taxlaw-2828	605	19	—	—	PUNCT
taxlaw-2828	605	20	not	not	PART
taxlaw-2828	605	21	every	every	DET
taxlaw-2828	605	22	such	such	ADJ
taxlaw-2828	605	23	interaction	interaction	NOUN
taxlaw-2828	605	24	rises	rise	VERB
taxlaw-2828	605	25	to	to	ADP
taxlaw-2828	605	26	the	the	DET
taxlaw-2828	605	27	level	level	NOUN
taxlaw-2828	605	28	of	of	ADP
taxlaw-2828	605	29	concern	concern	NOUN
taxlaw-2828	605	30	to	to	ADP
taxlaw-2828	605	31	the	the	DET
taxlaw-2828	605	32	taxpayer	taxpayer	NOUN
taxlaw-2828	605	33	qua	qua	NOUN
taxlaw-2828	605	34	taxpayer	taxpayer	NOUN
taxlaw-2828	605	35	.	.	PUNCT
taxlaw-2828	606	1	if	if	SCONJ
taxlaw-2828	606	2	however	however	ADV
taxlaw-2828	606	3	,	,	PUNCT
taxlaw-2828	606	4	prong	prong	X
taxlaw-2828	606	5	(	(	PUNCT
taxlaw-2828	606	6	1	1	NUM
taxlaw-2828	606	7	)	)	PUNCT
taxlaw-2828	606	8	was	be	AUX
taxlaw-2828	606	9	satisfied	satisfied	ADJ
taxlaw-2828	606	10	,	,	PUNCT
taxlaw-2828	606	11	the	the	DET
taxlaw-2828	606	12	suit	suit	NOUN
taxlaw-2828	606	13	fails	fail	VERB
taxlaw-2828	606	14	on	on	ADP
taxlaw-2828	606	15	prong	prong	NOUN
taxlaw-2828	606	16	(	(	PUNCT
taxlaw-2828	606	17	2	2	NUM
taxlaw-2828	606	18	)	)	PUNCT
taxlaw-2828	606	19	.	.	PUNCT
taxlaw-2828	607	1	although	although	SCONJ
taxlaw-2828	607	2	the	the	DET
taxlaw-2828	607	3	plaintiffs	plaintiff	NOUN
taxlaw-2828	607	4	at	at	ADP
taxlaw-2828	607	5	issue	issue	NOUN
taxlaw-2828	607	6	have	have	VERB
taxlaw-2828	607	7	the	the	DET
taxlaw-2828	607	8	same	same	ADJ
taxlaw-2828	607	9	character	character	NOUN
taxlaw-2828	607	10	as	as	ADP
taxlaw-2828	607	11	those	those	PRON
taxlaw-2828	607	12	in	in	ADP
taxlaw-2828	607	13	flast	flast	NOUN
taxlaw-2828	607	14	,	,	PUNCT
taxlaw-2828	607	15	merely	merely	ADV
taxlaw-2828	607	16	being	be	AUX
taxlaw-2828	607	17	the	the	DET
taxlaw-2828	607	18	especial	especial	ADJ
taxlaw-2828	607	19	beneficiary	beneficiary	NOUN
taxlaw-2828	607	20	of	of	ADP
taxlaw-2828	607	21	the	the	DET
taxlaw-2828	607	22	constitutional	constitutional	ADJ
taxlaw-2828	607	23	limitation	limitation	NOUN
taxlaw-2828	607	24	is	be	AUX
taxlaw-2828	607	25	not	not	PART
taxlaw-2828	607	26	always	always	ADV
taxlaw-2828	607	27	enough	enough	ADJ
taxlaw-2828	607	28	by	by	ADP
taxlaw-2828	607	29	itself	itself	PRON
taxlaw-2828	607	30	,	,	PUNCT
taxlaw-2828	607	31	as	as	SCONJ
taxlaw-2828	607	32	such	such	DET
taxlaw-2828	607	33	a	a	DET
taxlaw-2828	607	34	status	status	NOUN
taxlaw-2828	607	35	is	be	AUX
taxlaw-2828	607	36	part	part	NOUN
taxlaw-2828	607	37	of	of	ADP
taxlaw-2828	607	38	the	the	DET
taxlaw-2828	607	39	general	general	ADJ
taxlaw-2828	607	40	proposition	proposition	NOUN
taxlaw-2828	607	41	that	that	SCONJ
taxlaw-2828	607	42	the	the	DET
taxlaw-2828	607	43	focus	focus	NOUN
taxlaw-2828	607	44	of	of	ADP
taxlaw-2828	607	45	the	the	DET
taxlaw-2828	607	46	concern	concern	NOUN
taxlaw-2828	607	47	is	be	AUX
taxlaw-2828	607	48	that	that	SCONJ
taxlaw-2828	607	49	the	the	DET
taxlaw-2828	607	50	political	political	ADJ
taxlaw-2828	607	51	system	system	NOUN
taxlaw-2828	607	52	is	be	AUX
taxlaw-2828	607	53	structurally	structurally	ADV
taxlaw-2828	607	54	ill	ill	ADV
taxlaw-2828	607	55	-	-	PUNCT
taxlaw-2828	607	56	equipped	equip	VERB
taxlaw-2828	607	57	to	to	PART
taxlaw-2828	607	58	remedy	remedy	VERB
taxlaw-2828	607	59	the	the	DET
taxlaw-2828	607	60	alleged	alleged	ADJ
taxlaw-2828	607	61	violation	violation	NOUN
taxlaw-2828	607	62	.	.	PUNCT
taxlaw-2828	608	1	as	as	ADP
taxlaw-2828	608	2	a	a	DET
taxlaw-2828	608	3	result	result	NOUN
taxlaw-2828	608	4	,	,	PUNCT
taxlaw-2828	608	5	when	when	SCONJ
taxlaw-2828	608	6	there	there	PRON
taxlaw-2828	608	7	is	be	VERB
taxlaw-2828	608	8	little	little	ADJ
taxlaw-2828	608	9	reason	reason	NOUN
taxlaw-2828	608	10	to	to	PART
taxlaw-2828	608	11	suspect	suspect	VERB
taxlaw-2828	608	12	that	that	SCONJ
taxlaw-2828	608	13	the	the	DET
taxlaw-2828	608	14	political	political	ADJ
taxlaw-2828	608	15	system	system	NOUN
taxlaw-2828	608	16	is	be	AUX
taxlaw-2828	608	17	ill	ill	ADV
taxlaw-2828	608	18	-	-	PUNCT
taxlaw-2828	608	19	equipped	equip	VERB
taxlaw-2828	608	20	to	to	PART
taxlaw-2828	608	21	remedy	remedy	VERB
taxlaw-2828	608	22	the	the	DET
taxlaw-2828	608	23	alleged	alleged	ADJ
taxlaw-2828	608	24	violation	violation	NOUN
taxlaw-2828	608	25	,	,	PUNCT
taxlaw-2828	608	26	but	but	CCONJ
taxlaw-2828	608	27	the	the	DET
taxlaw-2828	608	28	plaintiff	plaintiff	NOUN
taxlaw-2828	608	29	is	be	AUX
taxlaw-2828	608	30	part	part	NOUN
taxlaw-2828	608	31	of	of	ADP
taxlaw-2828	608	32	the	the	DET
taxlaw-2828	608	33	benefitted	benefit	VERB
taxlaw-2828	608	34	class	class	NOUN
taxlaw-2828	608	35	(	(	PUNCT
taxlaw-2828	608	36	everyone	everyone	PRON
taxlaw-2828	608	37	for	for	ADP
taxlaw-2828	608	38	the	the	DET
taxlaw-2828	608	39	establishment	establishment	NOUN
taxlaw-2828	608	40	clause	clause	NOUN
taxlaw-2828	608	41	)	)	PUNCT
taxlaw-2828	608	42	,	,	PUNCT
taxlaw-2828	608	43	taxpayer	taxpayer	NOUN
taxlaw-2828	608	44	standing	standing	NOUN
taxlaw-2828	608	45	is	be	AUX
taxlaw-2828	608	46	not	not	PART
taxlaw-2828	608	47	appropriate	appropriate	ADJ
taxlaw-2828	608	48	.	.	PUNCT
taxlaw-2828	609	1	here	here	ADV
taxlaw-2828	609	2	,	,	PUNCT
taxlaw-2828	609	3	there	there	PRON
taxlaw-2828	609	4	is	be	VERB
taxlaw-2828	609	5	little	little	ADJ
taxlaw-2828	609	6	reason	reason	NOUN
taxlaw-2828	609	7	to	to	PART
taxlaw-2828	609	8	believe	believe	VERB
taxlaw-2828	609	9	that	that	SCONJ
taxlaw-2828	609	10	the	the	DET
taxlaw-2828	609	11	political	political	ADJ
taxlaw-2828	609	12	system	system	NOUN
taxlaw-2828	609	13	is	be	AUX
taxlaw-2828	609	14	ill	ill	ADV
taxlaw-2828	609	15	-	-	PUNCT
taxlaw-2828	609	16	equipped	equip	VERB
taxlaw-2828	609	17	to	to	PART
taxlaw-2828	609	18	remedy	remedy	VERB
taxlaw-2828	609	19	the	the	DET
taxlaw-2828	609	20	executive	executive	ADJ
taxlaw-2828	609	21	branch	branch	NOUN
taxlaw-2828	609	22	’s	’s	PART
taxlaw-2828	609	23	partnership	partnership	NOUN
taxlaw-2828	609	24	with	with	ADP
taxlaw-2828	609	25	religious	religious	ADJ
taxlaw-2828	609	26	organizations	organization	NOUN
taxlaw-2828	609	27	or	or	CCONJ
taxlaw-2828	609	28	positive	positive	ADJ
taxlaw-2828	609	29	rhetoric	rhetoric	NOUN
taxlaw-2828	609	30	about	about	ADP
taxlaw-2828	609	31	them	they	PRON
taxlaw-2828	609	32	(	(	PUNCT
taxlaw-2828	609	33	there	there	PRON
taxlaw-2828	609	34	are	be	VERB
taxlaw-2828	609	35	elections	election	NOUN
taxlaw-2828	609	36	after	after	ADV
taxlaw-2828	609	37	all	all	ADV
taxlaw-2828	609	38	)	)	PUNCT
taxlaw-2828	609	39	.	.	PUNCT
taxlaw-2828	610	1	if	if	SCONJ
taxlaw-2828	610	2	,	,	PUNCT
taxlaw-2828	610	3	for	for	ADP
taxlaw-2828	610	4	the	the	DET
taxlaw-2828	610	5	sake	sake	NOUN
taxlaw-2828	610	6	of	of	ADP
taxlaw-2828	610	7	argument	argument	NOUN
taxlaw-2828	610	8	,	,	PUNCT
taxlaw-2828	610	9	hein	hein	PROPN
taxlaw-2828	610	10	’s	’s	PART
taxlaw-2828	610	11	plaintiff	plaintiff	NOUN
taxlaw-2828	610	12	passes	pass	VERB
taxlaw-2828	610	13	prong	prong	NOUN
taxlaw-2828	610	14	(	(	PUNCT
taxlaw-2828	610	15	2	2	NUM
taxlaw-2828	610	16	)	)	PUNCT
taxlaw-2828	610	17	,	,	PUNCT
taxlaw-2828	610	18	then	then	ADV
taxlaw-2828	610	19	on	on	ADP
taxlaw-2828	610	20	prong	prong	NOUN
taxlaw-2828	610	21	(	(	PUNCT
taxlaw-2828	610	22	3	3	NUM
taxlaw-2828	610	23	)	)	PUNCT
taxlaw-2828	610	24	,	,	PUNCT
taxlaw-2828	610	25	there	there	PRON
taxlaw-2828	610	26	is	be	VERB
taxlaw-2828	610	27	reason	reason	NOUN
taxlaw-2828	610	28	to	to	PART
taxlaw-2828	610	29	think	think	VERB
taxlaw-2828	610	30	that	that	SCONJ
taxlaw-2828	610	31	if	if	SCONJ
taxlaw-2828	610	32	the	the	DET
taxlaw-2828	610	33	taxpayers	taxpayer	NOUN
taxlaw-2828	610	34	at	at	ADP
taxlaw-2828	610	35	issue	issue	NOUN
taxlaw-2828	610	36	do	do	AUX
taxlaw-2828	610	37	not	not	PART
taxlaw-2828	610	38	have	have	AUX
taxlaw-2828	610	39	standing	stand	VERB
taxlaw-2828	610	40	to	to	PART
taxlaw-2828	610	41	sue	sue	VERB
taxlaw-2828	610	42	,	,	PUNCT
taxlaw-2828	610	43	then	then	ADV
taxlaw-2828	610	44	no	no	DET
taxlaw-2828	610	45	149	149	NUM
taxlaw-2828	610	46	flast	flast	NOUN
taxlaw-2828	610	47	v.	v.	ADP
taxlaw-2828	610	48	cohen	cohen	PROPN
taxlaw-2828	610	49	,	,	PUNCT
taxlaw-2828	610	50	392	392	NUM
taxlaw-2828	610	51	u.s	u.s	PROPN
taxlaw-2828	610	52	.	.	PROPN
taxlaw-2828	610	53	83	83	NUM
taxlaw-2828	610	54	(	(	PUNCT
taxlaw-2828	610	55	1968	1968	NUM
taxlaw-2828	610	56	)	)	PUNCT
taxlaw-2828	610	57	.	.	PUNCT
taxlaw-2828	611	1	150	150	NUM
taxlaw-2828	611	2	hein	hein	NOUN
taxlaw-2828	611	3	v.	v.	ADP
taxlaw-2828	611	4	freedom	freedom	NOUN
taxlaw-2828	611	5	from	from	ADP
taxlaw-2828	611	6	religion	religion	NOUN
taxlaw-2828	611	7	found	find	VERB
taxlaw-2828	611	8	.	.	PUNCT
taxlaw-2828	612	1	,	,	PUNCT
taxlaw-2828	612	2	551	551	NUM
taxlaw-2828	612	3	u.s	u.s	PROPN
taxlaw-2828	612	4	.	.	PROPN
taxlaw-2828	612	5	587	587	NUM
taxlaw-2828	612	6	(	(	PUNCT
taxlaw-2828	612	7	2007	2007	NUM
taxlaw-2828	612	8	)	)	PUNCT
taxlaw-2828	612	9	.	.	PUNCT
taxlaw-2828	613	1	151	151	NUM
taxlaw-2828	613	2	i	i	NOUN
taxlaw-2828	613	3	d.	d.	PROPN
taxlaw-2828	613	4	(	(	PUNCT
taxlaw-2828	613	5	describing	describe	VERB
taxlaw-2828	613	6	the	the	DET
taxlaw-2828	613	7	cost	cost	NOUN
taxlaw-2828	613	8	of	of	ADP
taxlaw-2828	613	9	this	this	DET
taxlaw-2828	613	10	executive	executive	ADJ
taxlaw-2828	613	11	speech	speech	NOUN
taxlaw-2828	613	12	as	as	ADP
taxlaw-2828	613	13	de	de	X
taxlaw-2828	613	14	minimis	minimis	NOUN
taxlaw-2828	613	15	because	because	SCONJ
taxlaw-2828	613	16	only	only	ADV
taxlaw-2828	613	17	costs	cost	NOUN
taxlaw-2828	613	18	associated	associate	VERB
taxlaw-2828	613	19	were	be	AUX
taxlaw-2828	613	20	ancillary	ancillary	ADJ
taxlaw-2828	613	21	costs	cost	NOUN
taxlaw-2828	613	22	,	,	PUNCT
taxlaw-2828	613	23	such	such	ADJ
taxlaw-2828	613	24	as	as	ADP
taxlaw-2828	613	25	the	the	DET
taxlaw-2828	613	26	cost	cost	NOUN
taxlaw-2828	613	27	of	of	ADP
taxlaw-2828	613	28	the	the	DET
taxlaw-2828	613	29	conference	conference	NOUN
taxlaw-2828	613	30	)	)	PUNCT
taxlaw-2828	613	31	.	.	PUNCT
taxlaw-2828	614	1	144	144	NUM
taxlaw-2828	614	2	columbia	columbia	PROPN
taxlaw-2828	614	3	journal	journal	PROPN
taxlaw-2828	614	4	of	of	ADP
taxlaw-2828	614	5	tax	tax	NOUN
taxlaw-2828	614	6	law	law	NOUN
taxlaw-2828	614	7	[	[	X
taxlaw-2828	614	8	vol.6:118	vol.6:118	X
taxlaw-2828	614	9	one	one	NUM
taxlaw-2828	614	10	does	do	AUX
taxlaw-2828	614	11	(	(	PUNCT
taxlaw-2828	614	12	unless	unless	SCONJ
taxlaw-2828	614	13	congress	congress	PROPN
taxlaw-2828	614	14	itself	itself	PRON
taxlaw-2828	614	15	had	have	AUX
taxlaw-2828	614	16	standing	stand	VERB
taxlaw-2828	614	17	to	to	PART
taxlaw-2828	614	18	sue	sue	VERB
taxlaw-2828	614	19	over	over	ADP
taxlaw-2828	614	20	the	the	DET
taxlaw-2828	614	21	executive	executive	NOUN
taxlaw-2828	614	22	’s	’s	PART
taxlaw-2828	614	23	improper	improper	ADJ
taxlaw-2828	614	24	use	use	NOUN
taxlaw-2828	614	25	of	of	ADP
taxlaw-2828	614	26	general	general	ADJ
taxlaw-2828	614	27	appropriations	appropriation	NOUN
taxlaw-2828	614	28	funds	fund	NOUN
taxlaw-2828	614	29	)	)	PUNCT
taxlaw-2828	614	30	.	.	PUNCT
taxlaw-2828	615	1	if	if	SCONJ
taxlaw-2828	615	2	hein	hein	PROPN
taxlaw-2828	615	3	’s	’s	PART
taxlaw-2828	615	4	plaintiff	plaintiff	NOUN
taxlaw-2828	615	5	indeed	indeed	ADV
taxlaw-2828	615	6	passes	pass	VERB
taxlaw-2828	615	7	this	this	DET
taxlaw-2828	615	8	prong	prong	NOUN
taxlaw-2828	615	9	,	,	PUNCT
taxlaw-2828	615	10	and	and	CCONJ
taxlaw-2828	615	11	thereby	thereby	ADV
taxlaw-2828	615	12	the	the	DET
taxlaw-2828	615	13	test	test	NOUN
taxlaw-2828	615	14	,	,	PUNCT
taxlaw-2828	615	15	then	then	ADV
taxlaw-2828	615	16	maybe	maybe	ADV
taxlaw-2828	615	17	the	the	DET
taxlaw-2828	615	18	test	test	NOUN
taxlaw-2828	615	19	allows	allow	VERB
taxlaw-2828	615	20	a	a	DET
taxlaw-2828	615	21	borderline	borderline	NOUN
taxlaw-2828	615	22	frivolous	frivolous	ADJ
taxlaw-2828	615	23	case	case	NOUN
taxlaw-2828	615	24	to	to	PART
taxlaw-2828	615	25	reach	reach	VERB
taxlaw-2828	615	26	the	the	DET
taxlaw-2828	615	27	courts	court	NOUN
taxlaw-2828	615	28	.	.	PUNCT
taxlaw-2828	616	1	this	this	PRON
taxlaw-2828	616	2	is	be	AUX
taxlaw-2828	616	3	not	not	PART
taxlaw-2828	616	4	necessarily	necessarily	ADV
taxlaw-2828	616	5	the	the	DET
taxlaw-2828	616	6	worst	bad	ADJ
taxlaw-2828	616	7	result	result	NOUN
taxlaw-2828	616	8	.	.	PUNCT
taxlaw-2828	617	1	if	if	SCONJ
taxlaw-2828	617	2	the	the	DET
taxlaw-2828	617	3	doctrine	doctrine	NOUN
taxlaw-2828	617	4	surrounding	surround	VERB
taxlaw-2828	617	5	the	the	DET
taxlaw-2828	617	6	establishment	establishment	NOUN
taxlaw-2828	617	7	clause	clause	NOUN
taxlaw-2828	617	8	,	,	PUNCT
taxlaw-2828	617	9	born	bear	VERB
taxlaw-2828	617	10	out	out	ADP
taxlaw-2828	617	11	of	of	ADP
taxlaw-2828	617	12	the	the	DET
taxlaw-2828	617	13	idea	idea	NOUN
taxlaw-2828	617	14	that	that	SCONJ
taxlaw-2828	617	15	a	a	DET
taxlaw-2828	617	16	taxpayer	taxpayer	NOUN
taxlaw-2828	617	17	should	should	AUX
taxlaw-2828	617	18	not	not	PART
taxlaw-2828	617	19	be	be	AUX
taxlaw-2828	617	20	forced	force	VERB
taxlaw-2828	617	21	to	to	PART
taxlaw-2828	617	22	spend	spend	VERB
taxlaw-2828	617	23	even	even	ADV
taxlaw-2828	617	24	three	three	NUM
taxlaw-2828	617	25	pence	penny	NOUN
taxlaw-2828	617	26	on	on	ADP
taxlaw-2828	617	27	the	the	DET
taxlaw-2828	617	28	establishment	establishment	NOUN
taxlaw-2828	617	29	of	of	ADP
taxlaw-2828	617	30	religion	religion	NOUN
taxlaw-2828	617	31	,	,	PUNCT
taxlaw-2828	617	32	does	do	AUX
taxlaw-2828	617	33	not	not	PART
taxlaw-2828	617	34	occasionally	occasionally	ADV
taxlaw-2828	617	35	permit	permit	VERB
taxlaw-2828	617	36	borderline	borderline	NOUN
taxlaw-2828	617	37	frivolous	frivolous	ADJ
taxlaw-2828	617	38	lawsuits	lawsuit	NOUN
taxlaw-2828	617	39	,	,	PUNCT
taxlaw-2828	617	40	then	then	ADV
taxlaw-2828	617	41	either	either	CCONJ
taxlaw-2828	617	42	we	we	PRON
taxlaw-2828	617	43	have	have	VERB
taxlaw-2828	617	44	the	the	DET
taxlaw-2828	617	45	perfect	perfect	ADJ
taxlaw-2828	617	46	test	test	NOUN
taxlaw-2828	617	47	on	on	ADP
taxlaw-2828	617	48	our	our	PRON
taxlaw-2828	617	49	hands	hand	NOUN
taxlaw-2828	617	50	or	or	CCONJ
taxlaw-2828	617	51	,	,	PUNCT
taxlaw-2828	617	52	more	more	ADV
taxlaw-2828	617	53	likely	likely	ADJ
taxlaw-2828	617	54	,	,	PUNCT
taxlaw-2828	617	55	we	we	PRON
taxlaw-2828	617	56	have	have	VERB
taxlaw-2828	617	57	one	one	NUM
taxlaw-2828	617	58	that	that	PRON
taxlaw-2828	617	59	is	be	AUX
taxlaw-2828	617	60	overly	overly	ADV
taxlaw-2828	617	61	restrictive	restrictive	ADJ
taxlaw-2828	617	62	.	.	PUNCT
taxlaw-2828	618	1	in	in	ADP
taxlaw-2828	618	2	valley	valley	NOUN
taxlaw-2828	618	3	forge	forge	NOUN
taxlaw-2828	618	4	,	,	PUNCT
taxlaw-2828	618	5	the	the	DET
taxlaw-2828	618	6	taxpayer	taxpayer	NOUN
taxlaw-2828	618	7	challenged	challenge	VERB
taxlaw-2828	618	8	the	the	DET
taxlaw-2828	618	9	transfer	transfer	NOUN
taxlaw-2828	618	10	of	of	ADP
taxlaw-2828	618	11	real	real	ADJ
taxlaw-2828	618	12	property	property	NOUN
taxlaw-2828	618	13	owned	own	VERB
taxlaw-2828	618	14	by	by	ADP
taxlaw-2828	618	15	the	the	DET
taxlaw-2828	618	16	government	government	NOUN
taxlaw-2828	618	17	to	to	ADP
taxlaw-2828	618	18	religious	religious	ADJ
taxlaw-2828	618	19	institutions	institution	NOUN
taxlaw-2828	618	20	.	.	PUNCT
taxlaw-2828	619	1	152	152	NUM
taxlaw-2828	619	2	like	like	ADP
taxlaw-2828	619	3	it	it	PRON
taxlaw-2828	619	4	or	or	CCONJ
taxlaw-2828	619	5	not	not	PART
taxlaw-2828	619	6	,	,	PUNCT
taxlaw-2828	619	7	prong	prong	NOUN
taxlaw-2828	619	8	(	(	PUNCT
taxlaw-2828	619	9	1	1	NUM
taxlaw-2828	619	10	)	)	PUNCT
taxlaw-2828	619	11	of	of	ADP
taxlaw-2828	619	12	this	this	DET
taxlaw-2828	619	13	test	test	NOUN
taxlaw-2828	619	14	is	be	AUX
taxlaw-2828	619	15	likely	likely	ADJ
taxlaw-2828	619	16	to	to	PART
taxlaw-2828	619	17	be	be	AUX
taxlaw-2828	619	18	satisfied	satisfied	ADJ
taxlaw-2828	619	19	.	.	PUNCT
taxlaw-2828	620	1	wary	wary	ADJ
taxlaw-2828	620	2	of	of	ADP
taxlaw-2828	620	3	the	the	DET
taxlaw-2828	620	4	risk	risk	NOUN
taxlaw-2828	620	5	of	of	ADP
taxlaw-2828	620	6	exalting	exalt	VERB
taxlaw-2828	620	7	form	form	NOUN
taxlaw-2828	620	8	over	over	ADP
taxlaw-2828	620	9	substance	substance	NOUN
taxlaw-2828	620	10	,	,	PUNCT
taxlaw-2828	620	11	it	it	PRON
taxlaw-2828	620	12	must	must	AUX
taxlaw-2828	620	13	follow	follow	VERB
taxlaw-2828	620	14	that	that	PRON
taxlaw-2828	620	15	real	real	ADJ
taxlaw-2828	620	16	property	property	NOUN
taxlaw-2828	620	17	transfers	transfer	NOUN
taxlaw-2828	620	18	to	to	ADP
taxlaw-2828	620	19	religious	religious	ADJ
taxlaw-2828	620	20	institutions	institution	NOUN
taxlaw-2828	620	21	can	can	AUX
taxlaw-2828	620	22	violate	violate	VERB
taxlaw-2828	620	23	the	the	DET
taxlaw-2828	620	24	establishment	establishment	NOUN
taxlaw-2828	620	25	clause	clause	NOUN
taxlaw-2828	620	26	just	just	ADV
taxlaw-2828	620	27	as	as	ADV
taxlaw-2828	620	28	easily	easily	ADV
taxlaw-2828	620	29	as	as	ADP
taxlaw-2828	620	30	the	the	DET
taxlaw-2828	620	31	transfer	transfer	NOUN
taxlaw-2828	620	32	of	of	ADP
taxlaw-2828	620	33	cash	cash	NOUN
taxlaw-2828	620	34	in	in	ADP
taxlaw-2828	620	35	the	the	DET
taxlaw-2828	620	36	form	form	NOUN
taxlaw-2828	620	37	of	of	ADP
taxlaw-2828	620	38	a	a	DET
taxlaw-2828	620	39	subsidy	subsidy	NOUN
taxlaw-2828	620	40	or	or	CCONJ
taxlaw-2828	620	41	a	a	DET
taxlaw-2828	620	42	tax	tax	NOUN
taxlaw-2828	620	43	expenditure	expenditure	NOUN
taxlaw-2828	620	44	.	.	PUNCT
taxlaw-2828	621	1	insofar	insofar	ADV
taxlaw-2828	621	2	as	as	SCONJ
taxlaw-2828	621	3	the	the	DET
taxlaw-2828	621	4	transfers	transfer	NOUN
taxlaw-2828	621	5	are	be	AUX
taxlaw-2828	621	6	not	not	PART
taxlaw-2828	621	7	de	de	X
taxlaw-2828	621	8	minimis	minimis	NOUN
taxlaw-2828	621	9	or	or	CCONJ
taxlaw-2828	621	10	a	a	DET
taxlaw-2828	621	11	truly	truly	ADV
taxlaw-2828	621	12	ancillary	ancillary	ADJ
taxlaw-2828	621	13	part	part	NOUN
taxlaw-2828	621	14	of	of	ADP
taxlaw-2828	621	15	a	a	DET
taxlaw-2828	621	16	legitimate	legitimate	ADJ
taxlaw-2828	621	17	regulatory	regulatory	ADJ
taxlaw-2828	621	18	regime	regime	NOUN
taxlaw-2828	621	19	,	,	PUNCT
taxlaw-2828	621	20	which	which	PRON
taxlaw-2828	621	21	they	they	PRON
taxlaw-2828	621	22	are	be	AUX
taxlaw-2828	621	23	not	not	PART
taxlaw-2828	621	24	,	,	PUNCT
taxlaw-2828	621	25	they	they	PRON
taxlaw-2828	621	26	satisfy	satisfy	VERB
taxlaw-2828	621	27	prong	prong	NOUN
taxlaw-2828	621	28	(	(	PUNCT
taxlaw-2828	621	29	1	1	NUM
taxlaw-2828	621	30	)	)	PUNCT
taxlaw-2828	621	31	.	.	PUNCT
taxlaw-2828	622	1	so	so	ADV
taxlaw-2828	622	2	far	far	ADV
taxlaw-2828	622	3	as	as	SCONJ
taxlaw-2828	622	4	prong	prong	NOUN
taxlaw-2828	622	5	(	(	PUNCT
taxlaw-2828	622	6	2	2	NUM
taxlaw-2828	622	7	)	)	PUNCT
taxlaw-2828	622	8	is	be	AUX
taxlaw-2828	622	9	concerned	concern	VERB
taxlaw-2828	622	10	,	,	PUNCT
taxlaw-2828	622	11	there	there	PRON
taxlaw-2828	622	12	is	be	VERB
taxlaw-2828	622	13	little	little	ADJ
taxlaw-2828	622	14	likelihood	likelihood	NOUN
taxlaw-2828	622	15	of	of	ADP
taxlaw-2828	622	16	a	a	DET
taxlaw-2828	622	17	political	political	ADJ
taxlaw-2828	622	18	remedy	remedy	NOUN
taxlaw-2828	622	19	(	(	PUNCT
taxlaw-2828	622	20	no	no	DET
taxlaw-2828	622	21	one	one	NOUN
taxlaw-2828	622	22	is	be	AUX
taxlaw-2828	622	23	going	go	VERB
taxlaw-2828	622	24	to	to	PART
taxlaw-2828	622	25	take	take	VERB
taxlaw-2828	622	26	away	away	ADV
taxlaw-2828	622	27	those	those	DET
taxlaw-2828	622	28	pieces	piece	NOUN
taxlaw-2828	622	29	of	of	ADP
taxlaw-2828	622	30	land	land	NOUN
taxlaw-2828	622	31	from	from	ADP
taxlaw-2828	622	32	the	the	DET
taxlaw-2828	622	33	religious	religious	ADJ
taxlaw-2828	622	34	institutions	institution	NOUN
taxlaw-2828	622	35	to	to	PART
taxlaw-2828	622	36	which	which	PRON
taxlaw-2828	622	37	they	they	PRON
taxlaw-2828	622	38	have	have	AUX
taxlaw-2828	622	39	been	be	AUX
taxlaw-2828	622	40	granted	grant	VERB
taxlaw-2828	622	41	)	)	PUNCT
taxlaw-2828	622	42	,	,	PUNCT
taxlaw-2828	622	43	and	and	CCONJ
taxlaw-2828	622	44	the	the	DET
taxlaw-2828	622	45	taxpayers	taxpayer	NOUN
taxlaw-2828	622	46	are	be	AUX
taxlaw-2828	622	47	the	the	DET
taxlaw-2828	622	48	class	class	NOUN
taxlaw-2828	622	49	for	for	ADP
taxlaw-2828	622	50	whom	whom	PRON
taxlaw-2828	622	51	the	the	DET
taxlaw-2828	622	52	establishment	establishment	NOUN
taxlaw-2828	622	53	clause	clause	NOUN
taxlaw-2828	622	54	was	be	AUX
taxlaw-2828	622	55	intended	intend	VERB
taxlaw-2828	622	56	to	to	PART
taxlaw-2828	622	57	especially	especially	ADV
taxlaw-2828	622	58	benefit	benefit	VERB
taxlaw-2828	622	59	.	.	PUNCT
taxlaw-2828	623	1	on	on	ADP
taxlaw-2828	623	2	prong	prong	NOUN
taxlaw-2828	623	3	(	(	PUNCT
taxlaw-2828	623	4	3	3	NUM
taxlaw-2828	623	5	)	)	PUNCT
taxlaw-2828	623	6	,	,	PUNCT
taxlaw-2828	623	7	no	no	DET
taxlaw-2828	623	8	one	one	NOUN
taxlaw-2828	623	9	else	else	ADV
taxlaw-2828	623	10	would	would	AUX
taxlaw-2828	623	11	have	have	AUX
taxlaw-2828	623	12	standing	stand	VERB
taxlaw-2828	623	13	to	to	PART
taxlaw-2828	623	14	challenge	challenge	VERB
taxlaw-2828	623	15	the	the	DET
taxlaw-2828	623	16	transfer	transfer	NOUN
taxlaw-2828	623	17	of	of	ADP
taxlaw-2828	623	18	land	land	NOUN
taxlaw-2828	623	19	to	to	ADP
taxlaw-2828	623	20	the	the	DET
taxlaw-2828	623	21	religious	religious	ADJ
taxlaw-2828	623	22	institutions	institution	NOUN
taxlaw-2828	623	23	:	:	PUNCT
taxlaw-2828	623	24	those	those	PRON
taxlaw-2828	623	25	who	who	PRON
taxlaw-2828	623	26	were	be	AUX
taxlaw-2828	623	27	excluded	exclude	VERB
taxlaw-2828	623	28	from	from	ADP
taxlaw-2828	623	29	the	the	DET
taxlaw-2828	623	30	program	program	NOUN
taxlaw-2828	623	31	likely	likely	ADV
taxlaw-2828	623	32	lack	lack	VERB
taxlaw-2828	623	33	a	a	DET
taxlaw-2828	623	34	cognizable	cognizable	ADJ
taxlaw-2828	623	35	claim	claim	NOUN
taxlaw-2828	623	36	and	and	CCONJ
taxlaw-2828	623	37	those	those	DET
taxlaw-2828	623	38	religious	religious	ADJ
taxlaw-2828	623	39	institutions	institution	NOUN
taxlaw-2828	623	40	themselves	themselves	PRON
taxlaw-2828	623	41	who	who	PRON
taxlaw-2828	623	42	were	be	AUX
taxlaw-2828	623	43	awarded	award	VERB
taxlaw-2828	623	44	land	land	NOUN
taxlaw-2828	623	45	have	have	AUX
taxlaw-2828	623	46	suffered	suffer	VERB
taxlaw-2828	623	47	no	no	DET
taxlaw-2828	623	48	injury	injury	NOUN
taxlaw-2828	623	49	.	.	PUNCT
taxlaw-2828	624	1	although	although	SCONJ
taxlaw-2828	624	2	it	it	PRON
taxlaw-2828	624	3	is	be	AUX
taxlaw-2828	624	4	undesirable	undesirable	ADJ
taxlaw-2828	624	5	to	to	PART
taxlaw-2828	624	6	have	have	VERB
taxlaw-2828	624	7	the	the	DET
taxlaw-2828	624	8	judiciary	judiciary	NOUN
taxlaw-2828	624	9	meddling	meddle	VERB
taxlaw-2828	624	10	in	in	ADP
taxlaw-2828	624	11	how	how	SCONJ
taxlaw-2828	624	12	the	the	DET
taxlaw-2828	624	13	federal	federal	ADJ
taxlaw-2828	624	14	government	government	NOUN
taxlaw-2828	624	15	disposes	dispose	VERB
taxlaw-2828	624	16	of	of	ADP
taxlaw-2828	624	17	wartime	wartime	ADJ
taxlaw-2828	624	18	property	property	NOUN
taxlaw-2828	624	19	gained	gain	VERB
taxlaw-2828	624	20	through	through	ADP
taxlaw-2828	624	21	eminent	eminent	ADJ
taxlaw-2828	624	22	domain	domain	NOUN
taxlaw-2828	624	23	,	,	PUNCT
taxlaw-2828	624	24	there	there	PRON
taxlaw-2828	624	25	is	be	VERB
taxlaw-2828	624	26	a	a	DET
taxlaw-2828	624	27	countervailing	countervailing	ADJ
taxlaw-2828	624	28	interest	interest	NOUN
taxlaw-2828	624	29	in	in	ADP
taxlaw-2828	624	30	seeing	see	VERB
taxlaw-2828	624	31	that	that	SCONJ
taxlaw-2828	624	32	such	such	ADJ
taxlaw-2828	624	33	disposal	disposal	NOUN
taxlaw-2828	624	34	does	do	AUX
taxlaw-2828	624	35	not	not	PART
taxlaw-2828	624	36	turn	turn	VERB
taxlaw-2828	624	37	into	into	ADP
taxlaw-2828	624	38	the	the	DET
taxlaw-2828	624	39	tacit	tacit	ADJ
taxlaw-2828	624	40	establishment	establishment	NOUN
taxlaw-2828	624	41	of	of	ADP
taxlaw-2828	624	42	religion	religion	NOUN
taxlaw-2828	624	43	through	through	ADP
taxlaw-2828	624	44	transfers	transfer	NOUN
taxlaw-2828	624	45	under	under	ADP
taxlaw-2828	624	46	the	the	DET
taxlaw-2828	624	47	guise	guise	NOUN
taxlaw-2828	624	48	of	of	ADP
taxlaw-2828	624	49	merely	merely	ADV
taxlaw-2828	624	50	enacting	enact	VERB
taxlaw-2828	624	51	a	a	DET
taxlaw-2828	624	52	necessary	necessary	ADJ
taxlaw-2828	624	53	government	government	NOUN
taxlaw-2828	624	54	divestment	divestment	NOUN
taxlaw-2828	624	55	function	function	NOUN
taxlaw-2828	624	56	.	.	PUNCT
taxlaw-2828	625	1	in	in	ADP
taxlaw-2828	625	2	the	the	DET
taxlaw-2828	625	3	cuno	cuno	PROPN
taxlaw-2828	625	4	case	case	NOUN
taxlaw-2828	625	5	,	,	PUNCT
taxlaw-2828	625	6	taxpayers	taxpayer	NOUN
taxlaw-2828	625	7	challenged	challenge	VERB
taxlaw-2828	625	8	the	the	DET
taxlaw-2828	625	9	award	award	NOUN
taxlaw-2828	625	10	of	of	ADP
taxlaw-2828	625	11	a	a	DET
taxlaw-2828	625	12	state	state	NOUN
taxlaw-2828	625	13	tax	tax	NOUN
taxlaw-2828	625	14	credit	credit	NOUN
taxlaw-2828	625	15	to	to	PART
taxlaw-2828	625	16	incentivize	incentivize	VERB
taxlaw-2828	625	17	car	car	NOUN
taxlaw-2828	625	18	companies	company	NOUN
taxlaw-2828	625	19	to	to	PART
taxlaw-2828	625	20	stay	stay	VERB
taxlaw-2828	625	21	in	in	ADP
taxlaw-2828	625	22	toledo	toledo	PROPN
taxlaw-2828	625	23	,	,	PUNCT
taxlaw-2828	625	24	ohio	ohio	PROPN
taxlaw-2828	625	25	under	under	ADP
taxlaw-2828	625	26	a	a	DET
taxlaw-2828	625	27	theory	theory	NOUN
taxlaw-2828	625	28	of	of	ADP
taxlaw-2828	625	29	state	state	NOUN
taxlaw-2828	625	30	law	law	NOUN
taxlaw-2828	625	31	similar	similar	ADJ
taxlaw-2828	625	32	to	to	ADP
taxlaw-2828	625	33	a	a	DET
taxlaw-2828	625	34	challenge	challenge	NOUN
taxlaw-2828	625	35	under	under	ADP
taxlaw-2828	625	36	the	the	DET
taxlaw-2828	625	37	commerce	commerce	NOUN
taxlaw-2828	625	38	clause	clause	NOUN
taxlaw-2828	625	39	.	.	PUNCT
taxlaw-2828	626	1	153	153	NUM
taxlaw-2828	626	2	on	on	ADP
taxlaw-2828	626	3	prong	prong	NOUN
taxlaw-2828	626	4	(	(	PUNCT
taxlaw-2828	626	5	1	1	NUM
taxlaw-2828	626	6	)	)	PUNCT
taxlaw-2828	626	7	,	,	PUNCT
taxlaw-2828	626	8	significant	significant	ADJ
taxlaw-2828	626	9	tax	tax	NOUN
taxlaw-2828	626	10	breaks	break	NOUN
taxlaw-2828	626	11	to	to	ADP
taxlaw-2828	626	12	automobile	automobile	NOUN
taxlaw-2828	626	13	companies	company	NOUN
taxlaw-2828	626	14	certainly	certainly	ADV
taxlaw-2828	626	15	bear	bear	VERB
taxlaw-2828	626	16	a	a	DET
taxlaw-2828	626	17	reasonable	reasonable	ADJ
taxlaw-2828	626	18	relationship	relationship	NOUN
taxlaw-2828	626	19	to	to	ADP
taxlaw-2828	626	20	the	the	DET
taxlaw-2828	626	21	taxpayer	taxpayer	NOUN
taxlaw-2828	626	22	’s	’s	PART
taxlaw-2828	626	23	status	status	NOUN
taxlaw-2828	626	24	qua	qua	PROPN
taxlaw-2828	626	25	taxpayer	taxpayer	PROPN
taxlaw-2828	626	26	.	.	PUNCT
taxlaw-2828	627	1	where	where	SCONJ
taxlaw-2828	627	2	the	the	DET
taxlaw-2828	627	3	case	case	NOUN
taxlaw-2828	627	4	fails	fail	VERB
taxlaw-2828	627	5	,	,	PUNCT
taxlaw-2828	627	6	however	however	ADV
taxlaw-2828	627	7	,	,	PUNCT
taxlaw-2828	627	8	is	be	AUX
taxlaw-2828	627	9	prong	prong	ADJ
taxlaw-2828	627	10	(	(	PUNCT
taxlaw-2828	627	11	2	2	NUM
taxlaw-2828	627	12	)	)	PUNCT
taxlaw-2828	627	13	.	.	PUNCT
taxlaw-2828	628	1	there	there	ADV
taxlaw-2828	628	2	,	,	PUNCT
taxlaw-2828	628	3	it	it	PRON
taxlaw-2828	628	4	makes	make	VERB
taxlaw-2828	628	5	little	little	ADJ
taxlaw-2828	628	6	sense	sense	NOUN
taxlaw-2828	628	7	to	to	PART
taxlaw-2828	628	8	say	say	VERB
taxlaw-2828	628	9	that	that	SCONJ
taxlaw-2828	628	10	the	the	DET
taxlaw-2828	628	11	government	government	NOUN
taxlaw-2828	628	12	is	be	AUX
taxlaw-2828	628	13	structurally	structurally	ADV
taxlaw-2828	628	14	ill	ill	ADV
taxlaw-2828	628	15	-	-	PUNCT
taxlaw-2828	628	16	equipped	equipped	ADJ
taxlaw-2828	628	17	to	to	PART
taxlaw-2828	628	18	provide	provide	VERB
taxlaw-2828	628	19	a	a	DET
taxlaw-2828	628	20	remedy	remedy	NOUN
taxlaw-2828	628	21	because	because	SCONJ
taxlaw-2828	628	22	the	the	DET
taxlaw-2828	628	23	plaintiff	plaintiff	NOUN
taxlaw-2828	628	24	is	be	AUX
taxlaw-2828	628	25	a	a	DET
taxlaw-2828	628	26	member	member	NOUN
taxlaw-2828	628	27	of	of	ADP
taxlaw-2828	628	28	an	an	DET
taxlaw-2828	628	29	insular	insular	ADJ
taxlaw-2828	628	30	or	or	CCONJ
taxlaw-2828	628	31	discrete	discrete	ADJ
taxlaw-2828	628	32	minority	minority	NOUN
taxlaw-2828	628	33	or	or	CCONJ
taxlaw-2828	628	34	that	that	SCONJ
taxlaw-2828	628	35	the	the	DET
taxlaw-2828	628	36	plaintiff	plaintiff	NOUN
taxlaw-2828	628	37	taxpayer	taxpayer	NOUN
taxlaw-2828	628	38	possesses	possess	VERB
taxlaw-2828	628	39	an	an	DET
taxlaw-2828	628	40	unusually	unusually	ADV
taxlaw-2828	628	41	strong	strong	ADJ
taxlaw-2828	628	42	interest	interest	NOUN
taxlaw-2828	628	43	in	in	ADP
taxlaw-2828	628	44	personally	personally	ADV
taxlaw-2828	628	45	enforcing	enforce	VERB
taxlaw-2828	628	46	the	the	DET
taxlaw-2828	628	47	commerce	commerce	NOUN
taxlaw-2828	628	48	clause	clause	NOUN
taxlaw-2828	628	49	(	(	PUNCT
taxlaw-2828	628	50	as	as	SCONJ
taxlaw-2828	628	51	the	the	DET
taxlaw-2828	628	52	benefit	benefit	NOUN
taxlaw-2828	628	53	of	of	ADP
taxlaw-2828	628	54	the	the	DET
taxlaw-2828	628	55	commerce	commerce	NOUN
taxlaw-2828	628	56	clause	clause	NOUN
taxlaw-2828	628	57	only	only	ADV
taxlaw-2828	628	58	indirectly	indirectly	ADV
taxlaw-2828	628	59	flows	flow	VERB
taxlaw-2828	628	60	to	to	ADP
taxlaw-2828	628	61	the	the	DET
taxlaw-2828	628	62	taxpayer	taxpayer	NOUN
taxlaw-2828	628	63	;	;	PUNCT
taxlaw-2828	628	64	recall	recall	VERB
taxlaw-2828	628	65	the	the	DET
taxlaw-2828	628	66	criticism	criticism	NOUN
taxlaw-2828	628	67	of	of	ADP
taxlaw-2828	628	68	high	high	ADJ
taxlaw-2828	628	69	level	level	NOUN
taxlaw-2828	628	70	abstraction	abstraction	NOUN
taxlaw-2828	628	71	in	in	ADP
taxlaw-2828	628	72	cuno	cuno	PROPN
taxlaw-2828	628	73	)	)	PUNCT
taxlaw-2828	628	74	.	.	PUNCT
taxlaw-2828	629	1	154	154	NUM
taxlaw-2828	629	2	in	in	ADP
taxlaw-2828	629	3	winn	winn	PROPN
taxlaw-2828	629	4	,	,	PUNCT
taxlaw-2828	629	5	the	the	DET
taxlaw-2828	629	6	taxpayer	taxpayer	NOUN
taxlaw-2828	629	7	challenged	challenge	VERB
taxlaw-2828	629	8	a	a	DET
taxlaw-2828	629	9	state	state	NOUN
taxlaw-2828	629	10	tax	tax	NOUN
taxlaw-2828	629	11	credit	credit	NOUN
taxlaw-2828	629	12	alleged	allege	VERB
taxlaw-2828	629	13	to	to	PART
taxlaw-2828	629	14	be	be	AUX
taxlaw-2828	629	15	in	in	ADP
taxlaw-2828	629	16	violation	violation	NOUN
taxlaw-2828	629	17	of	of	ADP
taxlaw-2828	629	18	the	the	DET
taxlaw-2828	629	19	establishment	establishment	NOUN
taxlaw-2828	629	20	clause	clause	NOUN
taxlaw-2828	629	21	.	.	PUNCT
taxlaw-2828	630	1	155	155	NUM
taxlaw-2828	630	2	tax	tax	NOUN
taxlaw-2828	630	3	expenditures	expenditure	NOUN
taxlaw-2828	630	4	like	like	ADP
taxlaw-2828	630	5	the	the	DET
taxlaw-2828	630	6	tax	tax	NOUN
taxlaw-2828	630	7	credits	credit	NOUN
taxlaw-2828	630	8	at	at	ADP
taxlaw-2828	630	9	issue	issue	NOUN
taxlaw-2828	630	10	are	be	AUX
taxlaw-2828	630	11	the	the	DET
taxlaw-2828	630	12	functional	functional	ADJ
taxlaw-2828	630	13	equivalents	equivalent	NOUN
taxlaw-2828	630	14	of	of	ADP
taxlaw-2828	630	15	subsidies	subsidy	NOUN
taxlaw-2828	630	16	,	,	PUNCT
taxlaw-2828	630	17	and	and	CCONJ
taxlaw-2828	630	18	are	be	AUX
taxlaw-2828	630	19	therefore	therefore	ADV
taxlaw-2828	630	20	reasonably	reasonably	ADV
taxlaw-2828	630	21	related	related	ADJ
taxlaw-2828	630	22	to	to	ADP
taxlaw-2828	630	23	the	the	DET
taxlaw-2828	630	24	taxpayer	taxpayer	NOUN
taxlaw-2828	630	25	’s	’s	PART
taxlaw-2828	630	26	status	status	NOUN
taxlaw-2828	630	27	as	as	ADP
taxlaw-2828	630	28	a	a	DET
taxlaw-2828	630	29	taxpayer	taxpayer	NOUN
taxlaw-2828	630	30	.	.	PUNCT
taxlaw-2828	631	1	hence	hence	ADV
taxlaw-2828	631	2	,	,	PUNCT
taxlaw-2828	631	3	prong	prong	X
taxlaw-2828	631	4	(	(	PUNCT
taxlaw-2828	631	5	1	1	NUM
taxlaw-2828	631	6	)	)	PUNCT
taxlaw-2828	631	7	is	be	AUX
taxlaw-2828	631	8	satisfied	satisfied	ADJ
taxlaw-2828	631	9	.	.	PUNCT
taxlaw-2828	632	1	prong	prong	NOUN
taxlaw-2828	632	2	(	(	PUNCT
taxlaw-2828	632	3	2	2	NUM
taxlaw-2828	632	4	)	)	PUNCT
taxlaw-2828	632	5	of	of	ADP
taxlaw-2828	632	6	this	this	DET
taxlaw-2828	632	7	test	test	NOUN
taxlaw-2828	632	8	is	be	AUX
taxlaw-2828	632	9	satisfied	satisfied	ADJ
taxlaw-2828	632	10	for	for	ADP
taxlaw-2828	632	11	exactly	exactly	ADV
taxlaw-2828	632	12	the	the	DET
taxlaw-2828	632	13	same	same	ADJ
taxlaw-2828	632	14	reasons	reason	NOUN
taxlaw-2828	632	15	as	as	SCONJ
taxlaw-2828	632	16	it	it	PRON
taxlaw-2828	632	17	was	be	AUX
taxlaw-2828	632	18	in	in	ADP
taxlaw-2828	632	19	flast	flast	NOUN
taxlaw-2828	632	20	.	.	PUNCT
taxlaw-2828	633	1	156	156	NUM
taxlaw-2828	633	2	finally	finally	ADV
taxlaw-2828	633	3	,	,	PUNCT
taxlaw-2828	633	4	prong	prong	X
taxlaw-2828	633	5	(	(	PUNCT
taxlaw-2828	633	6	3	3	NUM
taxlaw-2828	633	7	)	)	PUNCT
taxlaw-2828	633	8	of	of	ADP
taxlaw-2828	633	9	this	this	DET
taxlaw-2828	633	10	test	test	NOUN
taxlaw-2828	633	11	is	be	AUX
taxlaw-2828	633	12	satisfied	satisfied	ADJ
taxlaw-2828	633	13	—	—	PUNCT
taxlaw-2828	633	14	the	the	DET
taxlaw-2828	633	15	acting	act	VERB
taxlaw-2828	633	16	solicitor	solicitor	PROPN
taxlaw-2828	633	17	general	general	NOUN
taxlaw-2828	633	18	,	,	PUNCT
taxlaw-2828	633	19	arguing	argue	VERB
taxlaw-2828	633	20	as	as	ADP
taxlaw-2828	633	21	amicus	amicus	NOUN
taxlaw-2828	633	22	curiae	curiae	NOUN
taxlaw-2828	633	23	in	in	ADP
taxlaw-2828	633	24	support	support	NOUN
taxlaw-2828	633	25	of	of	ADP
taxlaw-2828	633	26	the	the	DET
taxlaw-2828	633	27	petitioner	petitioner	NOUN
taxlaw-2828	633	28	,	,	PUNCT
taxlaw-2828	633	29	arizona	arizona	PROPN
taxlaw-2828	633	30	school	school	PROPN
taxlaw-2828	633	31	152	152	NUM
taxlaw-2828	633	32	valley	valley	NOUN
taxlaw-2828	633	33	forge	forge	NOUN
taxlaw-2828	633	34	christian	christian	PROPN
taxlaw-2828	633	35	coll	coll	PROPN
taxlaw-2828	633	36	.	.	PUNCT
taxlaw-2828	634	1	v.	v.	ADP
taxlaw-2828	634	2	ams	ams	PROPN
taxlaw-2828	634	3	.	.	PUNCT
taxlaw-2828	635	1	united	unite	VERB
taxlaw-2828	635	2	for	for	ADP
taxlaw-2828	635	3	separation	separation	NOUN
taxlaw-2828	635	4	of	of	ADP
taxlaw-2828	635	5	church	church	NOUN
taxlaw-2828	635	6	and	and	CCONJ
taxlaw-2828	635	7	state	state	PROPN
taxlaw-2828	635	8	,	,	PUNCT
taxlaw-2828	635	9	inc	inc	PROPN
taxlaw-2828	635	10	.	.	PROPN
taxlaw-2828	635	11	,	,	PUNCT
taxlaw-2828	635	12	454	454	NUM
taxlaw-2828	635	13	u.s	u.s	PROPN
taxlaw-2828	635	14	.	.	PROPN
taxlaw-2828	635	15	464	464	NUM
taxlaw-2828	635	16	(	(	PUNCT
taxlaw-2828	635	17	1982	1982	NUM
taxlaw-2828	635	18	)	)	PUNCT
taxlaw-2828	635	19	.	.	PUNCT
taxlaw-2828	636	1	153	153	NUM
taxlaw-2828	636	2	daimlerchrysler	daimlerchrysler	PROPN
taxlaw-2828	636	3	corp	corp	PROPN
taxlaw-2828	636	4	.	.	PROPN
taxlaw-2828	636	5	v.	v.	PROPN
taxlaw-2828	636	6	cuno	cuno	PROPN
taxlaw-2828	636	7	,	,	PUNCT
taxlaw-2828	636	8	547	547	NUM
taxlaw-2828	636	9	u.s	u.s	PROPN
taxlaw-2828	636	10	.	.	PROPN
taxlaw-2828	636	11	332	332	NUM
taxlaw-2828	636	12	(	(	PUNCT
taxlaw-2828	636	13	2006	2006	NUM
taxlaw-2828	636	14	)	)	PUNCT
taxlaw-2828	636	15	.	.	PUNCT
taxlaw-2828	637	1	154	154	NUM
taxlaw-2828	638	1	i	i	PRON
taxlaw-2828	638	2	d.	d.	PROPN
taxlaw-2828	638	3	at	at	ADP
taxlaw-2828	638	4	347	347	NUM
taxlaw-2828	638	5	.	.	PUNCT
taxlaw-2828	638	6	155	155	NUM
taxlaw-2828	638	7	ariz	ariz	NOUN
taxlaw-2828	638	8	.	.	PUNCT
taxlaw-2828	639	1	sch	sch	PROPN
taxlaw-2828	639	2	.	.	PUNCT
taxlaw-2828	640	1	tuition	tuition	PROPN
taxlaw-2828	640	2	org	org	PROPN
taxlaw-2828	640	3	.	.	PUNCT
taxlaw-2828	641	1	v.	v.	ADP
taxlaw-2828	641	2	winn	winn	PROPN
taxlaw-2828	641	3	,	,	PUNCT
taxlaw-2828	641	4	131	131	NUM
taxlaw-2828	641	5	s.	s.	PROPN
taxlaw-2828	641	6	ct	ct	PROPN
taxlaw-2828	641	7	.	.	PROPN
taxlaw-2828	642	1	1436	1436	NUM
taxlaw-2828	642	2	(	(	PUNCT
taxlaw-2828	642	3	2011	2011	NUM
taxlaw-2828	642	4	)	)	PUNCT
taxlaw-2828	642	5	.	.	PUNCT
taxlaw-2828	643	1	156	156	NUM
taxlaw-2828	643	2	see	see	VERB
taxlaw-2828	643	3	discussion	discussion	NOUN
taxlaw-2828	643	4	supra	supra	PROPN
taxlaw-2828	643	5	part	part	PROPN
taxlaw-2828	643	6	iii.d.3	iii.d.3	PROPN
taxlaw-2828	643	7	.	.	PUNCT
taxlaw-2828	644	1	2014	2014	NUM
taxlaw-2828	644	2	]	]	PUNCT
taxlaw-2828	644	3	a	a	DET
taxlaw-2828	644	4	new	new	ADJ
taxlaw-2828	644	5	theory	theory	NOUN
taxlaw-2828	644	6	of	of	ADP
taxlaw-2828	644	7	taxpayer	taxpayer	NOUN
taxlaw-2828	644	8	standing	stand	VERB
taxlaw-2828	644	9	145	145	NUM
taxlaw-2828	644	10	tuition	tuition	NOUN
taxlaw-2828	644	11	organization	organization	NOUN
taxlaw-2828	644	12	,	,	PUNCT
taxlaw-2828	644	13	acknowledged	acknowledge	VERB
taxlaw-2828	644	14	that	that	SCONJ
taxlaw-2828	644	15	there	there	PRON
taxlaw-2828	644	16	would	would	AUX
taxlaw-2828	644	17	be	be	AUX
taxlaw-2828	644	18	no	no	DET
taxlaw-2828	644	19	party	party	NOUN
taxlaw-2828	644	20	with	with	ADP
taxlaw-2828	644	21	standing	stand	VERB
taxlaw-2828	644	22	to	to	PART
taxlaw-2828	644	23	challenge	challenge	VERB
taxlaw-2828	644	24	the	the	DET
taxlaw-2828	644	25	constitutionality	constitutionality	NOUN
taxlaw-2828	644	26	of	of	ADP
taxlaw-2828	644	27	the	the	DET
taxlaw-2828	644	28	scheme	scheme	NOUN
taxlaw-2828	644	29	,	,	PUNCT
taxlaw-2828	644	30	and	and	CCONJ
taxlaw-2828	644	31	there	there	PRON
taxlaw-2828	644	32	is	be	VERB
taxlaw-2828	644	33	really	really	ADV
taxlaw-2828	644	34	no	no	DET
taxlaw-2828	644	35	reason	reason	NOUN
taxlaw-2828	644	36	to	to	PART
taxlaw-2828	644	37	doubt	doubt	VERB
taxlaw-2828	644	38	that	that	DET
taxlaw-2828	644	39	assertion	assertion	NOUN
taxlaw-2828	644	40	.	.	PUNCT
taxlaw-2828	645	1	157	157	NUM
taxlaw-2828	645	2	as	as	SCONJ
taxlaw-2828	645	3	justice	justice	PROPN
taxlaw-2828	645	4	ginsburg	ginsburg	PROPN
taxlaw-2828	645	5	shrewdly	shrewdly	ADV
taxlaw-2828	645	6	pointed	point	VERB
taxlaw-2828	645	7	out	out	ADP
taxlaw-2828	645	8	,	,	PUNCT
taxlaw-2828	645	9	“	"	PUNCT
taxlaw-2828	645	10	the	the	DET
taxlaw-2828	645	11	underlying	underlying	ADJ
taxlaw-2828	645	12	premise	premise	NOUN
taxlaw-2828	645	13	of	of	ADP
taxlaw-2828	645	14	flast	flast	NOUN
taxlaw-2828	645	15	v.	v.	ADP
taxlaw-2828	645	16	cohen	cohen	PROPN
taxlaw-2828	646	1	[	[	X
taxlaw-2828	646	2	is	be	AUX
taxlaw-2828	646	3	]	]	PUNCT
taxlaw-2828	646	4	that	that	SCONJ
taxlaw-2828	646	5	the	the	DET
taxlaw-2828	646	6	establishment	establishment	NOUN
taxlaw-2828	646	7	clause	clause	NOUN
taxlaw-2828	646	8	will	will	AUX
taxlaw-2828	646	9	be	be	AUX
taxlaw-2828	646	10	unenforceable	unenforceable	ADJ
taxlaw-2828	646	11	unless	unless	SCONJ
taxlaw-2828	646	12	we	we	PRON
taxlaw-2828	646	13	recognize	recognize	VERB
taxlaw-2828	646	14	taxpayer	taxpayer	NOUN
taxlaw-2828	646	15	standing	standing	NOUN
taxlaw-2828	646	16	.	.	PUNCT
taxlaw-2828	646	17	”	"	PUNCT
taxlaw-2828	647	1	158	158	NUM
taxlaw-2828	647	2	the	the	DET
taxlaw-2828	647	3	decision	decision	NOUN
taxlaw-2828	647	4	in	in	ADP
taxlaw-2828	647	5	winn	winn	PROPN
taxlaw-2828	647	6	is	be	AUX
taxlaw-2828	647	7	a	a	DET
taxlaw-2828	647	8	step	step	NOUN
taxlaw-2828	647	9	towards	towards	ADP
taxlaw-2828	647	10	formalism	formalism	NOUN
taxlaw-2828	647	11	that	that	PRON
taxlaw-2828	647	12	erects	erect	VERB
taxlaw-2828	647	13	a	a	DET
taxlaw-2828	647	14	barrier	barrier	NOUN
taxlaw-2828	647	15	making	make	VERB
taxlaw-2828	647	16	the	the	DET
taxlaw-2828	647	17	enforcement	enforcement	NOUN
taxlaw-2828	647	18	of	of	ADP
taxlaw-2828	647	19	the	the	DET
taxlaw-2828	647	20	establishment	establishment	NOUN
taxlaw-2828	647	21	clause	clause	NOUN
taxlaw-2828	647	22	more	more	ADV
taxlaw-2828	647	23	difficult	difficult	ADJ
taxlaw-2828	647	24	.	.	PUNCT
taxlaw-2828	648	1	rather	rather	ADV
taxlaw-2828	648	2	than	than	SCONJ
taxlaw-2828	648	3	allow	allow	VERB
taxlaw-2828	648	4	the	the	DET
taxlaw-2828	648	5	establishment	establishment	NOUN
taxlaw-2828	648	6	clause	clause	NOUN
taxlaw-2828	648	7	to	to	PART
taxlaw-2828	648	8	rot	rot	VERB
taxlaw-2828	648	9	on	on	ADP
taxlaw-2828	648	10	the	the	DET
taxlaw-2828	648	11	paper	paper	NOUN
taxlaw-2828	648	12	on	on	ADP
taxlaw-2828	648	13	which	which	PRON
taxlaw-2828	648	14	it	it	PRON
taxlaw-2828	648	15	was	be	AUX
taxlaw-2828	648	16	written	write	VERB
taxlaw-2828	648	17	,	,	PUNCT
taxlaw-2828	648	18	permitting	permit	VERB
taxlaw-2828	648	19	taxpayer	taxpayer	NOUN
taxlaw-2828	648	20	standing	standing	NOUN
taxlaw-2828	648	21	when	when	SCONJ
taxlaw-2828	648	22	the	the	DET
taxlaw-2828	648	23	three	three	NUM
taxlaw-2828	648	24	prongs	prong	NOUN
taxlaw-2828	648	25	of	of	ADP
taxlaw-2828	648	26	this	this	DET
taxlaw-2828	648	27	test	test	NOUN
taxlaw-2828	648	28	are	be	AUX
taxlaw-2828	648	29	met	meet	VERB
taxlaw-2828	648	30	is	be	AUX
taxlaw-2828	648	31	a	a	DET
taxlaw-2828	648	32	rational	rational	ADJ
taxlaw-2828	648	33	and	and	CCONJ
taxlaw-2828	648	34	fair	fair	ADJ
taxlaw-2828	648	35	way	way	NOUN
taxlaw-2828	648	36	of	of	ADP
taxlaw-2828	648	37	balancing	balance	VERB
taxlaw-2828	648	38	article	article	PROPN
taxlaw-2828	648	39	iii	iii	PROPN
taxlaw-2828	648	40	’s	’s	PART
taxlaw-2828	648	41	case	case	NOUN
taxlaw-2828	648	42	or	or	CCONJ
taxlaw-2828	648	43	controversy	controversy	NOUN
taxlaw-2828	648	44	requirement	requirement	NOUN
taxlaw-2828	648	45	and	and	CCONJ
taxlaw-2828	648	46	the	the	DET
taxlaw-2828	648	47	necessity	necessity	NOUN
taxlaw-2828	648	48	that	that	SCONJ
taxlaw-2828	648	49	the	the	DET
taxlaw-2828	648	50	guarantees	guarantee	NOUN
taxlaw-2828	648	51	contained	contain	VERB
taxlaw-2828	648	52	within	within	ADP
taxlaw-2828	648	53	the	the	DET
taxlaw-2828	648	54	constitution	constitution	NOUN
taxlaw-2828	648	55	come	come	VERB
taxlaw-2828	648	56	to	to	ADP
taxlaw-2828	648	57	fruition	fruition	NOUN
taxlaw-2828	648	58	.	.	PUNCT
taxlaw-2828	649	1	e.	e.	PROPN
taxlaw-2828	649	2	shortcomings	shortcoming	NOUN
taxlaw-2828	649	3	of	of	ADP
taxlaw-2828	649	4	the	the	DET
taxlaw-2828	649	5	test	test	NOUN
taxlaw-2828	649	6	it	it	PRON
taxlaw-2828	649	7	might	might	AUX
taxlaw-2828	649	8	fairly	fairly	ADV
taxlaw-2828	649	9	be	be	AUX
taxlaw-2828	649	10	said	say	VERB
taxlaw-2828	649	11	that	that	SCONJ
taxlaw-2828	649	12	this	this	DET
taxlaw-2828	649	13	test	test	NOUN
taxlaw-2828	649	14	will	will	AUX
taxlaw-2828	649	15	not	not	PART
taxlaw-2828	649	16	provide	provide	VERB
taxlaw-2828	649	17	a	a	DET
taxlaw-2828	649	18	more	more	ADV
taxlaw-2828	649	19	usable	usable	ADJ
taxlaw-2828	649	20	framework	framework	NOUN
taxlaw-2828	649	21	than	than	ADP
taxlaw-2828	649	22	the	the	DET
taxlaw-2828	649	23	flast	flast	ADJ
taxlaw-2828	649	24	test	test	NOUN
taxlaw-2828	649	25	(	(	PUNCT
taxlaw-2828	649	26	and	and	CCONJ
taxlaw-2828	649	27	will	will	AUX
taxlaw-2828	649	28	invite	invite	VERB
taxlaw-2828	649	29	the	the	DET
taxlaw-2828	649	30	same	same	ADJ
taxlaw-2828	649	31	problems	problem	NOUN
taxlaw-2828	649	32	of	of	ADP
taxlaw-2828	649	33	indeterminacy	indeterminacy	NOUN
taxlaw-2828	649	34	)	)	PUNCT
taxlaw-2828	649	35	because	because	SCONJ
taxlaw-2828	649	36	it	it	PRON
taxlaw-2828	649	37	is	be	AUX
taxlaw-2828	649	38	more	more	ADV
taxlaw-2828	649	39	complicated	complicated	ADJ
taxlaw-2828	649	40	and	and	CCONJ
taxlaw-2828	649	41	because	because	SCONJ
taxlaw-2828	649	42	it	it	PRON
taxlaw-2828	649	43	asks	ask	VERB
taxlaw-2828	649	44	for	for	ADP
taxlaw-2828	649	45	a	a	DET
taxlaw-2828	649	46	greater	great	ADJ
taxlaw-2828	649	47	weighing	weighing	NOUN
taxlaw-2828	649	48	of	of	ADP
taxlaw-2828	649	49	pragmatic	pragmatic	ADJ
taxlaw-2828	649	50	factors	factor	NOUN
taxlaw-2828	649	51	traditionally	traditionally	ADV
taxlaw-2828	649	52	eschewed	eschew	VERB
taxlaw-2828	649	53	by	by	ADP
taxlaw-2828	649	54	judges	judge	NOUN
taxlaw-2828	649	55	.	.	PUNCT
taxlaw-2828	650	1	while	while	SCONJ
taxlaw-2828	650	2	this	this	PRON
taxlaw-2828	650	3	may	may	AUX
taxlaw-2828	650	4	be	be	AUX
taxlaw-2828	650	5	true	true	ADJ
taxlaw-2828	650	6	,	,	PUNCT
taxlaw-2828	650	7	the	the	DET
taxlaw-2828	650	8	fact	fact	NOUN
taxlaw-2828	650	9	remains	remain	VERB
taxlaw-2828	650	10	that	that	SCONJ
taxlaw-2828	650	11	the	the	DET
taxlaw-2828	650	12	flast	flast	NOUN
taxlaw-2828	650	13	test	test	NOUN
taxlaw-2828	650	14	simply	simply	ADV
taxlaw-2828	650	15	does	do	AUX
taxlaw-2828	650	16	not	not	PART
taxlaw-2828	650	17	work	work	VERB
taxlaw-2828	650	18	,	,	PUNCT
taxlaw-2828	650	19	and	and	CCONJ
taxlaw-2828	650	20	insofar	insofar	ADV
taxlaw-2828	650	21	as	as	SCONJ
taxlaw-2828	650	22	this	this	DET
taxlaw-2828	650	23	test	test	NOUN
taxlaw-2828	650	24	attempts	attempt	VERB
taxlaw-2828	650	25	to	to	PART
taxlaw-2828	650	26	respond	respond	VERB
taxlaw-2828	650	27	to	to	ADP
taxlaw-2828	650	28	the	the	DET
taxlaw-2828	650	29	underlying	underlie	VERB
taxlaw-2828	650	30	concerns	concern	NOUN
taxlaw-2828	650	31	that	that	PRON
taxlaw-2828	650	32	motivated	motivate	VERB
taxlaw-2828	650	33	the	the	DET
taxlaw-2828	650	34	initial	initial	ADJ
taxlaw-2828	650	35	formulation	formulation	NOUN
taxlaw-2828	650	36	of	of	ADP
taxlaw-2828	650	37	taxpayer	taxpayer	NOUN
taxlaw-2828	650	38	standing	stand	VERB
taxlaw-2828	650	39	and	and	CCONJ
taxlaw-2828	650	40	allows	allow	VERB
taxlaw-2828	650	41	taxpayers	taxpayer	NOUN
taxlaw-2828	650	42	meaningful	meaningful	ADJ
taxlaw-2828	650	43	access	access	NOUN
taxlaw-2828	650	44	to	to	ADP
taxlaw-2828	650	45	relief	relief	NOUN
taxlaw-2828	650	46	from	from	ADP
taxlaw-2828	650	47	alleged	allege	VERB
taxlaw-2828	650	48	constitutional	constitutional	ADJ
taxlaw-2828	650	49	violations	violation	NOUN
taxlaw-2828	650	50	,	,	PUNCT
taxlaw-2828	650	51	it	it	PRON
taxlaw-2828	650	52	would	would	AUX
taxlaw-2828	650	53	be	be	AUX
taxlaw-2828	650	54	a	a	DET
taxlaw-2828	650	55	step	step	NOUN
taxlaw-2828	650	56	forward	forward	ADV
taxlaw-2828	650	57	in	in	ADP
taxlaw-2828	650	58	taxpayer	taxpayer	NOUN
taxlaw-2828	650	59	standing	stand	VERB
taxlaw-2828	650	60	jurisprudence	jurisprudence	NOUN
taxlaw-2828	650	61	.	.	PUNCT
taxlaw-2828	651	1	what	what	PRON
taxlaw-2828	651	2	is	be	AUX
taxlaw-2828	651	3	more	more	ADJ
taxlaw-2828	651	4	,	,	PUNCT
taxlaw-2828	651	5	it	it	PRON
taxlaw-2828	651	6	would	would	AUX
taxlaw-2828	651	7	not	not	PART
taxlaw-2828	651	8	be	be	AUX
taxlaw-2828	651	9	unduly	unduly	ADV
taxlaw-2828	651	10	difficult	difficult	ADJ
taxlaw-2828	651	11	to	to	PART
taxlaw-2828	651	12	administer	administer	VERB
taxlaw-2828	651	13	.	.	PUNCT
taxlaw-2828	652	1	although	although	SCONJ
taxlaw-2828	652	2	each	each	DET
taxlaw-2828	652	3	prong	prong	NOUN
taxlaw-2828	652	4	presents	present	VERB
taxlaw-2828	652	5	a	a	DET
taxlaw-2828	652	6	separate	separate	ADJ
taxlaw-2828	652	7	difficulty	difficulty	NOUN
taxlaw-2828	652	8	(	(	PUNCT
taxlaw-2828	652	9	does	do	AUX
taxlaw-2828	652	10	the	the	DET
taxlaw-2828	652	11	expenditure	expenditure	NOUN
taxlaw-2828	652	12	bear	bear	VERB
taxlaw-2828	652	13	a	a	DET
taxlaw-2828	652	14	reasonable	reasonable	ADJ
taxlaw-2828	652	15	relationship	relationship	NOUN
taxlaw-2828	652	16	?	?	PUNCT
taxlaw-2828	653	1	is	be	AUX
taxlaw-2828	653	2	a	a	DET
taxlaw-2828	653	3	political	political	ADJ
taxlaw-2828	653	4	remedy	remedy	NOUN
taxlaw-2828	653	5	highly	highly	ADV
taxlaw-2828	653	6	unlikely	unlikely	ADJ
taxlaw-2828	653	7	as	as	ADP
taxlaw-2828	653	8	a	a	DET
taxlaw-2828	653	9	matter	matter	NOUN
taxlaw-2828	653	10	of	of	ADP
taxlaw-2828	653	11	structural	structural	ADJ
taxlaw-2828	653	12	factors	factor	NOUN
taxlaw-2828	653	13	?	?	PUNCT
taxlaw-2828	654	1	would	would	AUX
taxlaw-2828	654	2	the	the	DET
taxlaw-2828	654	3	wrong	wrong	NOUN
taxlaw-2828	654	4	be	be	AUX
taxlaw-2828	654	5	functionally	functionally	ADV
taxlaw-2828	654	6	irremediable	irremediable	ADJ
taxlaw-2828	654	7	?	?	PUNCT
taxlaw-2828	654	8	)	)	PUNCT
taxlaw-2828	654	9	,	,	PUNCT
taxlaw-2828	654	10	it	it	PRON
taxlaw-2828	654	11	is	be	AUX
taxlaw-2828	654	12	not	not	PART
taxlaw-2828	654	13	beyond	beyond	ADP
taxlaw-2828	654	14	the	the	DET
taxlaw-2828	654	15	capabilities	capability	NOUN
taxlaw-2828	654	16	of	of	ADP
taxlaw-2828	654	17	judges	judge	NOUN
taxlaw-2828	654	18	to	to	PART
taxlaw-2828	654	19	grasp	grasp	VERB
taxlaw-2828	654	20	the	the	DET
taxlaw-2828	654	21	core	core	NOUN
taxlaw-2828	654	22	concerns	concern	NOUN
taxlaw-2828	654	23	that	that	PRON
taxlaw-2828	654	24	have	have	AUX
taxlaw-2828	654	25	motivated	motivate	VERB
taxlaw-2828	654	26	the	the	DET
taxlaw-2828	654	27	doctrine	doctrine	NOUN
taxlaw-2828	654	28	of	of	ADP
taxlaw-2828	654	29	taxpayer	taxpayer	NOUN
taxlaw-2828	654	30	standing	stand	VERB
taxlaw-2828	654	31	and	and	CCONJ
taxlaw-2828	654	32	apply	apply	VERB
taxlaw-2828	654	33	a	a	DET
taxlaw-2828	654	34	test	test	NOUN
taxlaw-2828	654	35	better	well	ADV
taxlaw-2828	654	36	tailored	tailor	VERB
taxlaw-2828	654	37	to	to	ADP
taxlaw-2828	654	38	those	those	DET
taxlaw-2828	654	39	issues	issue	NOUN
taxlaw-2828	654	40	.	.	PUNCT
taxlaw-2828	655	1	at	at	ADP
taxlaw-2828	655	2	the	the	DET
taxlaw-2828	655	3	end	end	NOUN
taxlaw-2828	655	4	of	of	ADP
taxlaw-2828	655	5	the	the	DET
taxlaw-2828	655	6	day	day	NOUN
taxlaw-2828	655	7	,	,	PUNCT
taxlaw-2828	655	8	is	be	AUX
taxlaw-2828	655	9	it	it	PRON
taxlaw-2828	655	10	preferable	preferable	ADJ
taxlaw-2828	655	11	to	to	PART
taxlaw-2828	655	12	debate	debate	VERB
taxlaw-2828	655	13	the	the	DET
taxlaw-2828	655	14	metaphysics	metaphysics	NOUN
taxlaw-2828	655	15	of	of	ADP
taxlaw-2828	655	16	a	a	DET
taxlaw-2828	655	17	government	government	NOUN
taxlaw-2828	655	18	program	program	NOUN
taxlaw-2828	655	19	in	in	ADP
taxlaw-2828	655	20	the	the	DET
taxlaw-2828	655	21	attempt	attempt	NOUN
taxlaw-2828	655	22	to	to	PART
taxlaw-2828	655	23	see	see	VERB
taxlaw-2828	655	24	whether	whether	SCONJ
taxlaw-2828	655	25	we	we	PRON
taxlaw-2828	655	26	can	can	AUX
taxlaw-2828	655	27	fairly	fairly	ADV
taxlaw-2828	655	28	infer	infer	VERB
taxlaw-2828	655	29	a	a	DET
taxlaw-2828	655	30	nexus	nexus	NOUN
taxlaw-2828	655	31	between	between	ADP
taxlaw-2828	655	32	that	that	DET
taxlaw-2828	655	33	program	program	NOUN
taxlaw-2828	655	34	and	and	CCONJ
taxlaw-2828	655	35	the	the	DET
taxlaw-2828	655	36	taxpayer	taxpayer	NOUN
taxlaw-2828	655	37	,	,	PUNCT
taxlaw-2828	655	38	or	or	CCONJ
taxlaw-2828	655	39	are	be	AUX
taxlaw-2828	655	40	we	we	PRON
taxlaw-2828	655	41	better	well	ADV
taxlaw-2828	655	42	served	serve	VERB
taxlaw-2828	655	43	by	by	ADP
taxlaw-2828	655	44	asking	ask	VERB
taxlaw-2828	655	45	ourselves	ourselves	PRON
taxlaw-2828	655	46	whether	whether	SCONJ
taxlaw-2828	655	47	challenges	challenge	NOUN
taxlaw-2828	655	48	of	of	ADP
taxlaw-2828	655	49	government	government	NOUN
taxlaw-2828	655	50	expenditures	expenditure	NOUN
taxlaw-2828	655	51	,	,	PUNCT
taxlaw-2828	655	52	regardless	regardless	ADV
taxlaw-2828	655	53	of	of	ADP
taxlaw-2828	655	54	how	how	SCONJ
taxlaw-2828	655	55	they	they	PRON
taxlaw-2828	655	56	come	come	VERB
taxlaw-2828	655	57	,	,	PUNCT
taxlaw-2828	655	58	bear	bear	VERB
taxlaw-2828	655	59	a	a	DET
taxlaw-2828	655	60	reasonable	reasonable	ADJ
taxlaw-2828	655	61	relationship	relationship	NOUN
taxlaw-2828	655	62	to	to	ADP
taxlaw-2828	655	63	a	a	DET
taxlaw-2828	655	64	taxpayer	taxpayer	NOUN
taxlaw-2828	655	65	’s	’s	PART
taxlaw-2828	655	66	status	status	NOUN
taxlaw-2828	655	67	as	as	ADP
taxlaw-2828	655	68	a	a	DET
taxlaw-2828	655	69	taxpayer	taxpayer	NOUN
taxlaw-2828	655	70	,	,	PUNCT
taxlaw-2828	655	71	and	and	CCONJ
taxlaw-2828	655	72	if	if	SCONJ
taxlaw-2828	655	73	so	so	ADV
taxlaw-2828	655	74	,	,	PUNCT
taxlaw-2828	655	75	whether	whether	SCONJ
taxlaw-2828	655	76	we	we	PRON
taxlaw-2828	655	77	would	would	AUX
taxlaw-2828	655	78	be	be	AUX
taxlaw-2828	655	79	depriving	deprive	VERB
taxlaw-2828	655	80	taxpayers	taxpayer	NOUN
taxlaw-2828	655	81	of	of	ADP
taxlaw-2828	655	82	needed	need	VERB
taxlaw-2828	655	83	relief	relief	NOUN
taxlaw-2828	655	84	from	from	ADP
taxlaw-2828	655	85	alleged	alleged	ADJ
taxlaw-2828	655	86	violations	violation	NOUN
taxlaw-2828	655	87	of	of	ADP
taxlaw-2828	655	88	their	their	PRON
taxlaw-2828	655	89	constitutional	constitutional	ADJ
taxlaw-2828	655	90	rights	right	NOUN
taxlaw-2828	655	91	by	by	ADP
taxlaw-2828	655	92	denying	deny	VERB
taxlaw-2828	655	93	standing	standing	NOUN
taxlaw-2828	655	94	?	?	PUNCT
taxlaw-2828	656	1	to	to	PART
taxlaw-2828	656	2	vindicate	vindicate	VERB
taxlaw-2828	656	3	the	the	DET
taxlaw-2828	656	4	rights	right	NOUN
taxlaw-2828	656	5	and	and	CCONJ
taxlaw-2828	656	6	protections	protection	NOUN
taxlaw-2828	656	7	in	in	ADP
taxlaw-2828	656	8	the	the	DET
taxlaw-2828	656	9	constitution	constitution	NOUN
taxlaw-2828	656	10	,	,	PUNCT
taxlaw-2828	656	11	we	we	PRON
taxlaw-2828	656	12	are	be	AUX
taxlaw-2828	656	13	better	well	ADJ
taxlaw-2828	656	14	off	off	ADP
taxlaw-2828	656	15	with	with	ADP
taxlaw-2828	656	16	the	the	DET
taxlaw-2828	656	17	latter	latter	ADJ
taxlaw-2828	656	18	.	.	PUNCT
taxlaw-2828	657	1	v.	v.	ADP
taxlaw-2828	657	2	conclusion	conclusion	NOUN
taxlaw-2828	657	3	the	the	DET
taxlaw-2828	657	4	doctrine	doctrine	NOUN
taxlaw-2828	657	5	of	of	ADP
taxlaw-2828	657	6	taxpayer	taxpayer	NOUN
taxlaw-2828	657	7	standing	standing	NOUN
taxlaw-2828	657	8	is	be	AUX
taxlaw-2828	657	9	a	a	DET
taxlaw-2828	657	10	historical	historical	ADJ
taxlaw-2828	657	11	departure	departure	NOUN
taxlaw-2828	657	12	from	from	ADP
taxlaw-2828	657	13	the	the	DET
taxlaw-2828	657	14	general	general	ADJ
taxlaw-2828	657	15	doctrine	doctrine	NOUN
taxlaw-2828	657	16	of	of	ADP
taxlaw-2828	657	17	standing	standing	NOUN
taxlaw-2828	657	18	.	.	PUNCT
taxlaw-2828	658	1	specifically	specifically	ADV
taxlaw-2828	658	2	,	,	PUNCT
taxlaw-2828	658	3	in	in	SCONJ
taxlaw-2828	658	4	that	that	SCONJ
taxlaw-2828	658	5	it	it	PRON
taxlaw-2828	658	6	can	can	AUX
taxlaw-2828	658	7	be	be	AUX
taxlaw-2828	658	8	read	read	VERB
taxlaw-2828	658	9	to	to	PART
taxlaw-2828	658	10	loosen	loosen	VERB
taxlaw-2828	658	11	certain	certain	ADJ
taxlaw-2828	658	12	traditional	traditional	ADJ
taxlaw-2828	658	13	requirements	requirement	NOUN
taxlaw-2828	658	14	of	of	ADP
taxlaw-2828	658	15	standing	standing	NOUN
taxlaw-2828	658	16	(	(	PUNCT
taxlaw-2828	658	17	for	for	ADP
taxlaw-2828	658	18	example	example	NOUN
taxlaw-2828	658	19	,	,	PUNCT
taxlaw-2828	658	20	the	the	DET
taxlaw-2828	658	21	injury	injury	NOUN
taxlaw-2828	658	22	need	need	AUX
taxlaw-2828	658	23	not	not	PART
taxlaw-2828	658	24	be	be	AUX
taxlaw-2828	658	25	quite	quite	ADV
taxlaw-2828	658	26	so	so	ADV
taxlaw-2828	658	27	immediate	immediate	ADJ
taxlaw-2828	658	28	and	and	CCONJ
taxlaw-2828	658	29	particular	particular	ADJ
taxlaw-2828	658	30	and	and	CCONJ
taxlaw-2828	658	31	there	there	PRON
taxlaw-2828	658	32	is	be	VERB
taxlaw-2828	658	33	some	some	DET
taxlaw-2828	658	34	reason	reason	NOUN
taxlaw-2828	658	35	to	to	PART
taxlaw-2828	658	36	be	be	AUX
taxlaw-2828	658	37	dubious	dubious	ADJ
taxlaw-2828	658	38	about	about	ADP
taxlaw-2828	658	39	the	the	DET
taxlaw-2828	658	40	effectiveness	effectiveness	NOUN
taxlaw-2828	658	41	of	of	ADP
taxlaw-2828	658	42	the	the	DET
taxlaw-2828	658	43	relief	relief	NOUN
taxlaw-2828	658	44	in	in	ADP
taxlaw-2828	658	45	reducing	reduce	VERB
taxlaw-2828	658	46	tax	tax	NOUN
taxlaw-2828	658	47	liability	liability	NOUN
taxlaw-2828	658	48	)	)	PUNCT
taxlaw-2828	658	49	.	.	PUNCT
taxlaw-2828	659	1	however	however	ADV
taxlaw-2828	659	2	,	,	PUNCT
taxlaw-2828	659	3	it	it	PRON
taxlaw-2828	659	4	is	be	AUX
taxlaw-2828	659	5	not	not	PART
taxlaw-2828	659	6	a	a	DET
taxlaw-2828	659	7	departure	departure	NOUN
taxlaw-2828	659	8	from	from	ADP
taxlaw-2828	659	9	the	the	DET
taxlaw-2828	659	10	more	more	ADV
taxlaw-2828	659	11	deeply	deeply	ADV
taxlaw-2828	659	12	rooted	rooted	ADJ
taxlaw-2828	659	13	and	and	CCONJ
taxlaw-2828	659	14	general	general	ADJ
taxlaw-2828	659	15	principle	principle	NOUN
taxlaw-2828	659	16	that	that	SCONJ
taxlaw-2828	659	17	every	every	DET
taxlaw-2828	659	18	violation	violation	NOUN
taxlaw-2828	659	19	of	of	ADP
taxlaw-2828	659	20	the	the	DET
taxlaw-2828	659	21	constitution	constitution	NOUN
taxlaw-2828	659	22	should	should	AUX
taxlaw-2828	659	23	,	,	PUNCT
taxlaw-2828	659	24	in	in	ADP
taxlaw-2828	659	25	principle	principle	NOUN
taxlaw-2828	659	26	,	,	PUNCT
taxlaw-2828	659	27	have	have	AUX
taxlaw-2828	659	28	a	a	DET
taxlaw-2828	659	29	remedy	remedy	NOUN
taxlaw-2828	659	30	which	which	PRON
taxlaw-2828	659	31	is	be	AUX
taxlaw-2828	659	32	reasonably	reasonably	ADV
taxlaw-2828	659	33	accessible	accessible	ADJ
taxlaw-2828	659	34	(	(	PUNCT
taxlaw-2828	659	35	whether	whether	SCONJ
taxlaw-2828	659	36	that	that	PRON
taxlaw-2828	659	37	be	be	VERB
taxlaw-2828	659	38	political	political	ADJ
taxlaw-2828	659	39	or	or	CCONJ
taxlaw-2828	659	40	judicial	judicial	ADJ
taxlaw-2828	659	41	)	)	PUNCT
taxlaw-2828	659	42	.	.	PUNCT
taxlaw-2828	660	1	159	159	NUM
taxlaw-2828	660	2	the	the	DET
taxlaw-2828	660	3	flast	flast	ADJ
taxlaw-2828	660	4	test	test	NOUN
taxlaw-2828	660	5	as	as	SCONJ
taxlaw-2828	660	6	applied	apply	VERB
taxlaw-2828	660	7	in	in	ADP
taxlaw-2828	660	8	winn	winn	PROPN
taxlaw-2828	660	9	deprived	deprive	VERB
taxlaw-2828	660	10	taxpayers	taxpayer	NOUN
taxlaw-2828	660	11	of	of	ADP
taxlaw-2828	660	12	any	any	DET
taxlaw-2828	660	13	practical	practical	ADJ
taxlaw-2828	660	14	remedy	remedy	NOUN
taxlaw-2828	660	15	.	.	PUNCT
taxlaw-2828	661	1	to	to	PART
taxlaw-2828	661	2	hold	hold	VERB
taxlaw-2828	661	3	that	that	DET
taxlaw-2828	661	4	taxpayer	taxpayer	NOUN
taxlaw-2828	661	5	157	157	NUM
taxlaw-2828	661	6	transcript	transcript	NOUN
taxlaw-2828	661	7	of	of	ADP
taxlaw-2828	661	8	oral	oral	ADJ
taxlaw-2828	661	9	argument	argument	NOUN
taxlaw-2828	661	10	at	at	ADP
taxlaw-2828	661	11	8	8	NUM
taxlaw-2828	661	12	,	,	PUNCT
taxlaw-2828	661	13	ariz	ariz	PROPN
taxlaw-2828	661	14	.	.	PUNCT
taxlaw-2828	662	1	sch	sch	PROPN
taxlaw-2828	662	2	.	.	PUNCT
taxlaw-2828	663	1	tuition	tuition	PROPN
taxlaw-2828	663	2	org	org	PROPN
taxlaw-2828	663	3	.	.	PUNCT
taxlaw-2828	664	1	v.	v.	ADP
taxlaw-2828	664	2	winn	winn	PROPN
taxlaw-2828	664	3	,	,	PUNCT
taxlaw-2828	664	4	131	131	NUM
taxlaw-2828	664	5	s.	s.	PROPN
taxlaw-2828	664	6	ct	ct	PROPN
taxlaw-2828	664	7	.	.	PROPN
taxlaw-2828	665	1	1436	1436	NUM
taxlaw-2828	665	2	(	(	PUNCT
taxlaw-2828	665	3	2011	2011	NUM
taxlaw-2828	665	4	)	)	PUNCT
taxlaw-2828	665	5	.	.	PUNCT
taxlaw-2828	666	1	158	158	NUM
taxlaw-2828	667	1	i	i	PRON
taxlaw-2828	667	2	d.	d.	PROPN
taxlaw-2828	667	3	at	at	ADP
taxlaw-2828	667	4	8	8	NUM
taxlaw-2828	667	5	.	.	NOUN
taxlaw-2828	667	6	159	159	NUM
taxlaw-2828	667	7	this	this	PRON
taxlaw-2828	667	8	is	be	AUX
taxlaw-2828	667	9	to	to	PART
taxlaw-2828	667	10	be	be	AUX
taxlaw-2828	667	11	distinguished	distinguish	VERB
taxlaw-2828	667	12	from	from	ADP
taxlaw-2828	667	13	the	the	DET
taxlaw-2828	667	14	idea	idea	NOUN
taxlaw-2828	667	15	that	that	SCONJ
taxlaw-2828	667	16	every	every	DET
taxlaw-2828	667	17	wrong	wrong	NOUN
taxlaw-2828	667	18	in	in	ADP
taxlaw-2828	667	19	society	society	NOUN
taxlaw-2828	667	20	has	have	AUX
taxlaw-2828	667	21	a	a	DET
taxlaw-2828	667	22	constitutional	constitutional	ADJ
taxlaw-2828	667	23	remedy	remedy	NOUN
taxlaw-2828	667	24	,	,	PUNCT
taxlaw-2828	667	25	a	a	DET
taxlaw-2828	667	26	proposition	proposition	NOUN
taxlaw-2828	667	27	for	for	ADP
taxlaw-2828	667	28	which	which	PRON
taxlaw-2828	667	29	there	there	PRON
taxlaw-2828	667	30	is	be	VERB
taxlaw-2828	667	31	ample	ample	ADJ
taxlaw-2828	667	32	authority	authority	NOUN
taxlaw-2828	667	33	to	to	PART
taxlaw-2828	667	34	doubt	doubt	VERB
taxlaw-2828	667	35	.	.	PUNCT
taxlaw-2828	668	1	see	see	VERB
taxlaw-2828	668	2	,	,	PUNCT
taxlaw-2828	668	3	e.g.	e.g.	ADV
taxlaw-2828	668	4	,	,	PUNCT
taxlaw-2828	668	5	mueller	mueller	PROPN
taxlaw-2828	668	6	v.	v.	PROPN
taxlaw-2828	668	7	gallina	gallina	PROPN
taxlaw-2828	668	8	,	,	PUNCT
taxlaw-2828	668	9	311	311	NUM
taxlaw-2828	668	10	f.	f.	PROPN
taxlaw-2828	668	11	supp	supp	PROPN
taxlaw-2828	668	12	.	.	PUNCT
taxlaw-2828	669	1	2d	2d	PROPN
taxlaw-2828	669	2	606	606	NUM
taxlaw-2828	669	3	,	,	PUNCT
taxlaw-2828	669	4	609	609	NUM
taxlaw-2828	669	5	(	(	PUNCT
taxlaw-2828	669	6	2004	2004	NUM
taxlaw-2828	669	7	)	)	PUNCT
taxlaw-2828	669	8	.	.	PUNCT
taxlaw-2828	670	1	the	the	DET
taxlaw-2828	670	2	law	law	NOUN
taxlaw-2828	670	3	is	be	AUX
taxlaw-2828	670	4	clearly	clearly	ADV
taxlaw-2828	670	5	not	not	PART
taxlaw-2828	670	6	intended	intend	VERB
taxlaw-2828	670	7	to	to	PART
taxlaw-2828	670	8	punish	punish	VERB
taxlaw-2828	670	9	every	every	DET
taxlaw-2828	670	10	violation	violation	NOUN
taxlaw-2828	670	11	of	of	ADP
taxlaw-2828	670	12	the	the	DET
taxlaw-2828	670	13	moral	moral	ADJ
taxlaw-2828	670	14	law	law	NOUN
taxlaw-2828	670	15	.	.	PUNCT
taxlaw-2828	671	1	however	however	ADV
taxlaw-2828	671	2	,	,	PUNCT
taxlaw-2828	671	3	every	every	DET
taxlaw-2828	671	4	violation	violation	NOUN
taxlaw-2828	671	5	of	of	ADP
taxlaw-2828	671	6	the	the	DET
taxlaw-2828	671	7	federal	federal	ADJ
taxlaw-2828	671	8	constitution	constitution	NOUN
taxlaw-2828	671	9	should	should	AUX
taxlaw-2828	671	10	,	,	PUNCT
taxlaw-2828	671	11	in	in	ADP
taxlaw-2828	671	12	principle	principle	NOUN
taxlaw-2828	671	13	,	,	PUNCT
taxlaw-2828	671	14	has	have	VERB
taxlaw-2828	671	15	a	a	DET
taxlaw-2828	671	16	remedy	remedy	NOUN
taxlaw-2828	671	17	contemplated	contemplate	VERB
taxlaw-2828	671	18	by	by	ADP
taxlaw-2828	671	19	the	the	DET
taxlaw-2828	671	20	constitution	constitution	NOUN
taxlaw-2828	671	21	,	,	PUNCT
taxlaw-2828	671	22	unless	unless	SCONJ
taxlaw-2828	671	23	the	the	DET
taxlaw-2828	671	24	guarantees	guarantee	NOUN
taxlaw-2828	671	25	of	of	ADP
taxlaw-2828	671	26	the	the	DET
taxlaw-2828	671	27	document	document	NOUN
taxlaw-2828	671	28	are	be	AUX
taxlaw-2828	671	29	drained	drain	VERB
taxlaw-2828	671	30	of	of	ADP
taxlaw-2828	671	31	any	any	DET
taxlaw-2828	671	32	meaning	meaning	NOUN
taxlaw-2828	671	33	.	.	PUNCT
taxlaw-2828	672	1	this	this	DET
taxlaw-2828	672	2	remedy	remedy	NOUN
taxlaw-2828	672	3	need	need	AUX
taxlaw-2828	672	4	not	not	PART
taxlaw-2828	672	5	be	be	AUX
taxlaw-2828	672	6	judicial	judicial	ADJ
taxlaw-2828	672	7	.	.	PUNCT
taxlaw-2828	673	1	146	146	NUM
taxlaw-2828	673	2	columbia	columbia	PROPN
taxlaw-2828	673	3	journal	journal	PROPN
taxlaw-2828	673	4	of	of	ADP
taxlaw-2828	673	5	tax	tax	NOUN
taxlaw-2828	673	6	law	law	NOUN
taxlaw-2828	673	7	[	[	AUX
taxlaw-2828	673	8	vol.6:118	vol.6:118	X
taxlaw-2828	673	9	standing	standing	NOUN
taxlaw-2828	673	10	is	be	AUX
taxlaw-2828	673	11	effectively	effectively	ADV
taxlaw-2828	673	12	barred	bar	VERB
taxlaw-2828	673	13	is	be	AUX
taxlaw-2828	673	14	to	to	PART
taxlaw-2828	673	15	deny	deny	VERB
taxlaw-2828	673	16	taxpayers	taxpayer	NOUN
taxlaw-2828	673	17	a	a	DET
taxlaw-2828	673	18	necessary	necessary	ADJ
taxlaw-2828	673	19	outlet	outlet	NOUN
taxlaw-2828	673	20	for	for	ADP
taxlaw-2828	673	21	remedying	remedy	VERB
taxlaw-2828	673	22	constitutional	constitutional	ADJ
taxlaw-2828	673	23	violations	violation	NOUN
taxlaw-2828	673	24	.	.	PUNCT
taxlaw-2828	674	1	the	the	DET
taxlaw-2828	674	2	constitution	constitution	NOUN
taxlaw-2828	674	3	has	have	AUX
taxlaw-2828	674	4	been	be	AUX
taxlaw-2828	674	5	read	read	VERB
taxlaw-2828	674	6	to	to	PART
taxlaw-2828	674	7	impose	impose	VERB
taxlaw-2828	674	8	a	a	DET
taxlaw-2828	674	9	system	system	NOUN
taxlaw-2828	674	10	of	of	ADP
taxlaw-2828	674	11	checks	check	NOUN
taxlaw-2828	674	12	and	and	CCONJ
taxlaw-2828	674	13	balances	balance	NOUN
taxlaw-2828	674	14	where	where	SCONJ
taxlaw-2828	674	15	the	the	DET
taxlaw-2828	674	16	judiciary	judiciary	NOUN
taxlaw-2828	674	17	plays	play	VERB
taxlaw-2828	674	18	a	a	DET
taxlaw-2828	674	19	crucial	crucial	ADJ
taxlaw-2828	674	20	role	role	NOUN
taxlaw-2828	674	21	in	in	ADP
taxlaw-2828	674	22	ensuring	ensure	VERB
taxlaw-2828	674	23	that	that	SCONJ
taxlaw-2828	674	24	the	the	DET
taxlaw-2828	674	25	rights	right	NOUN
taxlaw-2828	674	26	of	of	ADP
taxlaw-2828	674	27	average	average	ADJ
taxlaw-2828	674	28	citizens	citizen	NOUN
taxlaw-2828	674	29	are	be	AUX
taxlaw-2828	674	30	not	not	PART
taxlaw-2828	674	31	unduly	unduly	ADV
taxlaw-2828	674	32	infringed	infringe	VERB
taxlaw-2828	674	33	upon	upon	SCONJ
taxlaw-2828	674	34	.	.	PUNCT
taxlaw-2828	675	1	in	in	ADP
taxlaw-2828	675	2	cases	case	NOUN
taxlaw-2828	675	3	such	such	ADJ
taxlaw-2828	675	4	as	as	ADP
taxlaw-2828	675	5	winn	winn	NOUN
taxlaw-2828	675	6	and	and	CCONJ
taxlaw-2828	675	7	flast	flast	NOUN
taxlaw-2828	675	8	,	,	PUNCT
taxlaw-2828	675	9	taxpayers	taxpayer	NOUN
taxlaw-2828	675	10	who	who	PRON
taxlaw-2828	675	11	are	be	AUX
taxlaw-2828	675	12	denied	deny	VERB
taxlaw-2828	675	13	standing	stand	VERB
taxlaw-2828	675	14	have	have	VERB
taxlaw-2828	675	15	no	no	DET
taxlaw-2828	675	16	reasonable	reasonable	ADJ
taxlaw-2828	675	17	political	political	ADJ
taxlaw-2828	675	18	alternative	alternative	NOUN
taxlaw-2828	675	19	and	and	CCONJ
taxlaw-2828	675	20	thus	thus	ADV
taxlaw-2828	675	21	are	be	AUX
taxlaw-2828	675	22	denied	deny	VERB
taxlaw-2828	675	23	any	any	DET
taxlaw-2828	675	24	effective	effective	ADJ
taxlaw-2828	675	25	relief	relief	NOUN
taxlaw-2828	675	26	from	from	ADP
taxlaw-2828	675	27	abuse	abuse	NOUN
taxlaw-2828	675	28	in	in	ADP
taxlaw-2828	675	29	our	our	PRON
taxlaw-2828	675	30	constitutional	constitutional	ADJ
taxlaw-2828	675	31	system	system	NOUN
taxlaw-2828	675	32	.	.	PUNCT
taxlaw-2828	676	1	while	while	SCONJ
taxlaw-2828	676	2	the	the	DET
taxlaw-2828	676	3	flast	flast	NOUN
taxlaw-2828	676	4	test	test	NOUN
taxlaw-2828	676	5	might	might	AUX
taxlaw-2828	676	6	be	be	AUX
taxlaw-2828	676	7	broken	break	VERB
taxlaw-2828	676	8	,	,	PUNCT
taxlaw-2828	676	9	there	there	PRON
taxlaw-2828	676	10	is	be	VERB
taxlaw-2828	676	11	still	still	ADV
taxlaw-2828	676	12	good	good	ADJ
taxlaw-2828	676	13	reason	reason	NOUN
taxlaw-2828	676	14	to	to	PART
taxlaw-2828	676	15	have	have	VERB
taxlaw-2828	676	16	a	a	DET
taxlaw-2828	676	17	narrow	narrow	ADJ
taxlaw-2828	676	18	doctrine	doctrine	NOUN
taxlaw-2828	676	19	that	that	PRON
taxlaw-2828	676	20	sometimes	sometimes	ADV
taxlaw-2828	676	21	permits	permit	VERB
taxlaw-2828	676	22	standing	standing	NOUN
taxlaw-2828	676	23	which	which	PRON
taxlaw-2828	676	24	arises	arise	VERB
taxlaw-2828	676	25	solely	solely	ADV
taxlaw-2828	676	26	out	out	ADP
taxlaw-2828	676	27	of	of	ADP
taxlaw-2828	676	28	a	a	DET
taxlaw-2828	676	29	taxpayer	taxpayer	NOUN
taxlaw-2828	676	30	’s	’s	PART
taxlaw-2828	676	31	status	status	NOUN
taxlaw-2828	676	32	as	as	ADP
taxlaw-2828	676	33	a	a	DET
taxlaw-2828	676	34	taxpayer	taxpayer	NOUN
taxlaw-2828	676	35	.	.	PUNCT
taxlaw-2828	677	1	the	the	DET
taxlaw-2828	677	2	new	new	ADJ
taxlaw-2828	677	3	test	test	NOUN
taxlaw-2828	677	4	of	of	ADP
taxlaw-2828	677	5	taxpayer	taxpayer	NOUN
taxlaw-2828	677	6	standing	standing	NOUN
taxlaw-2828	677	7	proposed	propose	VERB
taxlaw-2828	677	8	in	in	ADP
taxlaw-2828	677	9	this	this	DET
taxlaw-2828	677	10	note	note	NOUN
taxlaw-2828	677	11	attempts	attempt	VERB
taxlaw-2828	677	12	to	to	PART
taxlaw-2828	677	13	pick	pick	VERB
taxlaw-2828	677	14	up	up	ADP
taxlaw-2828	677	15	the	the	DET
taxlaw-2828	677	16	animating	animate	VERB
taxlaw-2828	677	17	spirit	spirit	NOUN
taxlaw-2828	677	18	of	of	ADP
taxlaw-2828	677	19	the	the	DET
taxlaw-2828	677	20	flast	flast	ADJ
taxlaw-2828	677	21	decision	decision	NOUN
taxlaw-2828	677	22	,	,	PUNCT
taxlaw-2828	677	23	while	while	SCONJ
taxlaw-2828	677	24	avoiding	avoid	VERB
taxlaw-2828	677	25	some	some	PRON
taxlaw-2828	677	26	of	of	ADP
taxlaw-2828	677	27	the	the	DET
taxlaw-2828	677	28	interpretive	interpretive	ADJ
taxlaw-2828	677	29	hurdles	hurdle	NOUN
taxlaw-2828	677	30	and	and	CCONJ
taxlaw-2828	677	31	apparent	apparent	ADJ
taxlaw-2828	677	32	confusion	confusion	NOUN
taxlaw-2828	677	33	that	that	PRON
taxlaw-2828	677	34	plague	plague	VERB
taxlaw-2828	677	35	it	it	PRON
taxlaw-2828	677	36	.	.	PUNCT
taxlaw-2828	678	1	a	a	DET
taxlaw-2828	678	2	more	more	ADV
taxlaw-2828	678	3	nuanced	nuanced	ADJ
taxlaw-2828	678	4	and	and	CCONJ
taxlaw-2828	678	5	comprehensive	comprehensive	ADJ
taxlaw-2828	678	6	approach	approach	NOUN
taxlaw-2828	678	7	makes	make	VERB
taxlaw-2828	678	8	it	it	PRON
taxlaw-2828	678	9	unnecessary	unnecessary	ADJ
taxlaw-2828	678	10	to	to	PART
taxlaw-2828	678	11	go	go	VERB
taxlaw-2828	678	12	to	to	ADP
taxlaw-2828	678	13	the	the	DET
taxlaw-2828	678	14	extremes	extreme	NOUN
taxlaw-2828	678	15	that	that	PRON
taxlaw-2828	678	16	have	have	AUX
taxlaw-2828	678	17	led	lead	VERB
taxlaw-2828	678	18	some	some	PRON
taxlaw-2828	678	19	to	to	PART
taxlaw-2828	678	20	suggest	suggest	VERB
taxlaw-2828	678	21	that	that	SCONJ
taxlaw-2828	678	22	taxpayer	taxpayer	NOUN
taxlaw-2828	678	23	standing	standing	NOUN
taxlaw-2828	678	24	should	should	AUX
taxlaw-2828	678	25	not	not	PART
taxlaw-2828	678	26	exist	exist	VERB
taxlaw-2828	678	27	at	at	ADV
taxlaw-2828	678	28	all	all	ADV
taxlaw-2828	678	29	.	.	PUNCT
taxlaw-2828	679	1	under	under	ADP
taxlaw-2828	679	2	this	this	DET
taxlaw-2828	679	3	note	note	NOUN
taxlaw-2828	679	4	’s	’s	PART
taxlaw-2828	679	5	test	test	NOUN
taxlaw-2828	679	6	,	,	PUNCT
taxlaw-2828	679	7	taxpayer	taxpayer	NOUN
taxlaw-2828	679	8	standing	standing	NOUN
taxlaw-2828	679	9	is	be	AUX
taxlaw-2828	679	10	appropriate	appropriate	ADJ
taxlaw-2828	679	11	when	when	SCONJ
taxlaw-2828	679	12	three	three	NUM
taxlaw-2828	679	13	factors	factor	NOUN
taxlaw-2828	679	14	are	be	AUX
taxlaw-2828	679	15	met	meet	VERB
taxlaw-2828	679	16	:	:	PUNCT
taxlaw-2828	679	17	(	(	PUNCT
taxlaw-2828	679	18	1	1	X
taxlaw-2828	679	19	)	)	PUNCT
taxlaw-2828	679	20	the	the	DET
taxlaw-2828	679	21	taxpayer	taxpayer	NOUN
taxlaw-2828	679	22	’s	’s	PART
taxlaw-2828	679	23	status	status	NOUN
taxlaw-2828	679	24	as	as	ADP
taxlaw-2828	679	25	a	a	DET
taxlaw-2828	679	26	taxpayer	taxpayer	NOUN
taxlaw-2828	679	27	bears	bear	VERB
taxlaw-2828	679	28	a	a	DET
taxlaw-2828	679	29	reasonable	reasonable	ADJ
taxlaw-2828	679	30	relationship	relationship	NOUN
taxlaw-2828	679	31	to	to	ADP
taxlaw-2828	679	32	the	the	DET
taxlaw-2828	679	33	expenditure	expenditure	NOUN
taxlaw-2828	679	34	of	of	ADP
taxlaw-2828	679	35	government	government	NOUN
taxlaw-2828	679	36	funds	fund	NOUN
taxlaw-2828	679	37	in	in	ADP
taxlaw-2828	679	38	question	question	NOUN
taxlaw-2828	679	39	;	;	PUNCT
taxlaw-2828	679	40	(	(	PUNCT
taxlaw-2828	679	41	2	2	X
taxlaw-2828	679	42	)	)	PUNCT
taxlaw-2828	679	43	it	it	PRON
taxlaw-2828	679	44	is	be	AUX
taxlaw-2828	679	45	of	of	ADP
taxlaw-2828	679	46	practical	practical	ADJ
taxlaw-2828	679	47	necessity	necessity	NOUN
taxlaw-2828	679	48	because	because	SCONJ
taxlaw-2828	679	49	the	the	DET
taxlaw-2828	679	50	political	political	ADJ
taxlaw-2828	679	51	system	system	NOUN
taxlaw-2828	679	52	is	be	AUX
taxlaw-2828	679	53	structurally	structurally	ADV
taxlaw-2828	679	54	ill	ill	ADV
taxlaw-2828	679	55	-	-	PUNCT
taxlaw-2828	679	56	equipped	equipped	ADJ
taxlaw-2828	679	57	to	to	PART
taxlaw-2828	679	58	provide	provide	VERB
taxlaw-2828	679	59	a	a	DET
taxlaw-2828	679	60	remedy	remedy	NOUN
taxlaw-2828	679	61	for	for	ADP
taxlaw-2828	679	62	those	those	PRON
taxlaw-2828	679	63	who	who	PRON
taxlaw-2828	679	64	object	object	VERB
taxlaw-2828	679	65	to	to	ADP
taxlaw-2828	679	66	a	a	DET
taxlaw-2828	679	67	particular	particular	ADJ
taxlaw-2828	679	68	expenditure	expenditure	NOUN
taxlaw-2828	679	69	of	of	ADP
taxlaw-2828	679	70	government	government	NOUN
taxlaw-2828	679	71	funds	fund	NOUN
taxlaw-2828	679	72	alleged	allege	VERB
taxlaw-2828	679	73	to	to	PART
taxlaw-2828	679	74	violate	violate	VERB
taxlaw-2828	679	75	the	the	DET
taxlaw-2828	679	76	constitution	constitution	NOUN
taxlaw-2828	679	77	,	,	PUNCT
taxlaw-2828	679	78	or	or	CCONJ
taxlaw-2828	679	79	the	the	DET
taxlaw-2828	679	80	taxpayer	taxpayer	NOUN
taxlaw-2828	679	81	is	be	AUX
taxlaw-2828	679	82	a	a	DET
taxlaw-2828	679	83	member	member	NOUN
taxlaw-2828	679	84	of	of	ADP
taxlaw-2828	679	85	the	the	DET
taxlaw-2828	679	86	class	class	NOUN
taxlaw-2828	679	87	for	for	ADP
taxlaw-2828	679	88	whom	whom	PRON
taxlaw-2828	679	89	the	the	DET
taxlaw-2828	679	90	especial	especial	ADJ
taxlaw-2828	679	91	benefit	benefit	NOUN
taxlaw-2828	679	92	of	of	ADP
taxlaw-2828	679	93	a	a	DET
taxlaw-2828	679	94	constitutional	constitutional	ADJ
taxlaw-2828	679	95	limitation	limitation	NOUN
taxlaw-2828	679	96	is	be	AUX
taxlaw-2828	679	97	intended	intend	VERB
taxlaw-2828	679	98	to	to	PART
taxlaw-2828	679	99	directly	directly	ADV
taxlaw-2828	679	100	run	run	VERB
taxlaw-2828	679	101	;	;	PUNCT
taxlaw-2828	679	102	and	and	CCONJ
taxlaw-2828	679	103	(	(	PUNCT
taxlaw-2828	679	104	3	3	X
taxlaw-2828	679	105	)	)	PUNCT
taxlaw-2828	679	106	where	where	SCONJ
taxlaw-2828	679	107	no	no	DET
taxlaw-2828	679	108	other	other	ADJ
taxlaw-2828	679	109	plausible	plausible	ADJ
taxlaw-2828	679	110	party	party	NOUN
taxlaw-2828	679	111	has	have	AUX
taxlaw-2828	679	112	standing	stand	VERB
taxlaw-2828	679	113	to	to	PART
taxlaw-2828	679	114	challenge	challenge	VERB
taxlaw-2828	679	115	the	the	DET
taxlaw-2828	679	116	alleged	alleged	ADJ
taxlaw-2828	679	117	violation	violation	NOUN
taxlaw-2828	679	118	,	,	PUNCT
taxlaw-2828	679	119	leaving	leave	VERB
taxlaw-2828	679	120	it	it	PRON
taxlaw-2828	679	121	functionally	functionally	ADV
taxlaw-2828	679	122	irremediable	irremediable	ADJ
taxlaw-2828	679	123	.	.	PUNCT
taxlaw-2828	680	1	if	if	SCONJ
taxlaw-2828	680	2	applied	apply	VERB
taxlaw-2828	680	3	,	,	PUNCT
taxlaw-2828	680	4	this	this	DET
taxlaw-2828	680	5	new	new	ADJ
taxlaw-2828	680	6	test	test	NOUN
taxlaw-2828	680	7	would	would	AUX
taxlaw-2828	680	8	do	do	VERB
taxlaw-2828	680	9	away	away	ADV
taxlaw-2828	680	10	with	with	ADP
taxlaw-2828	680	11	some	some	PRON
taxlaw-2828	680	12	of	of	ADP
taxlaw-2828	680	13	the	the	DET
taxlaw-2828	680	14	useless	useless	ADJ
taxlaw-2828	680	15	formalism	formalism	NOUN
taxlaw-2828	680	16	that	that	PRON
taxlaw-2828	680	17	has	have	AUX
taxlaw-2828	680	18	arisen	arise	VERB
taxlaw-2828	680	19	as	as	ADP
taxlaw-2828	680	20	a	a	DET
taxlaw-2828	680	21	result	result	NOUN
taxlaw-2828	680	22	of	of	ADP
taxlaw-2828	680	23	the	the	DET
taxlaw-2828	680	24	flast	flast	ADJ
taxlaw-2828	680	25	decision	decision	NOUN
taxlaw-2828	680	26	,	,	PUNCT
taxlaw-2828	680	27	provide	provide	VERB
taxlaw-2828	680	28	a	a	DET
taxlaw-2828	680	29	clearer	clear	ADJ
taxlaw-2828	680	30	picture	picture	NOUN
taxlaw-2828	680	31	of	of	ADP
taxlaw-2828	680	32	the	the	DET
taxlaw-2828	680	33	underlying	underlie	VERB
taxlaw-2828	680	34	concerns	concern	NOUN
taxlaw-2828	680	35	motivating	motivate	VERB
taxlaw-2828	680	36	the	the	DET
taxlaw-2828	680	37	doctrine	doctrine	NOUN
taxlaw-2828	680	38	of	of	ADP
taxlaw-2828	680	39	taxpayer	taxpayer	NOUN
taxlaw-2828	680	40	standing	standing	NOUN
taxlaw-2828	680	41	,	,	PUNCT
taxlaw-2828	680	42	and	and	CCONJ
taxlaw-2828	680	43	still	still	ADV
taxlaw-2828	680	44	provide	provide	VERB
taxlaw-2828	680	45	necessary	necessary	ADJ
taxlaw-2828	680	46	judicial	judicial	ADJ
taxlaw-2828	680	47	relief	relief	NOUN
taxlaw-2828	680	48	for	for	ADP
taxlaw-2828	680	49	violations	violation	NOUN
taxlaw-2828	680	50	of	of	ADP
taxlaw-2828	680	51	the	the	DET
taxlaw-2828	680	52	constitution	constitution	NOUN
taxlaw-2828	680	53	,	,	PUNCT
taxlaw-2828	680	54	especially	especially	ADV
taxlaw-2828	680	55	the	the	DET
taxlaw-2828	680	56	establishment	establishment	NOUN
taxlaw-2828	680	57	clause	clause	NOUN
taxlaw-2828	680	58	,	,	PUNCT
taxlaw-2828	680	59	which	which	PRON
taxlaw-2828	680	60	would	would	AUX
taxlaw-2828	680	61	otherwise	otherwise	ADV
taxlaw-2828	680	62	be	be	AUX
taxlaw-2828	680	63	functionally	functionally	ADV
taxlaw-2828	680	64	irremediable	irremediable	ADJ
taxlaw-2828	680	65	.	.	PUNCT