id	sid	eid	entity	type
ftr-1851	1	1	florida	GPE
ftr-1851	1	2	6 2004	DATE
ftr-1851	1	3	the year 2003	DATE
ftr-1851	1	4	ira b.	PERSON
ftr-1851	1	5	martin j. mcmahon	PERSON
ftr-1851	1	6	jr.	PERSON
ftr-1851	2	1	449	CARDINAL
ftr-1851	2	2	449	CARDINAL
ftr-1851	2	3	451	CARDINAL
ftr-1851	2	4	451 d. year	PERCENT
ftr-1851	2	5	451	CARDINAL
ftr-1851	2	6	454	CARDINAL
ftr-1851	3	1	454	CARDINAL
ftr-1851	3	2	457	CARDINAL
ftr-1851	3	3	462	CARDINAL
ftr-1851	3	4	d.	NORP
ftr-1851	3	5	463 e. depreciation	PERSON
ftr-1851	3	6	466 f.	QUANTITY
ftr-1851	3	7	470	CARDINAL
ftr-1851	3	8	474	CARDINAL
ftr-1851	3	9	479	CARDINAL
ftr-1851	4	1	480	CARDINAL
ftr-1851	4	2	the past year	DATE
ftr-1851	5	1	one	CARDINAL
ftr-1851	5	2	the year 2003	DATE
ftr-1851	5	3	aba tax section midyear meeting	ORG
ftr-1851	5	4	american institute on federal taxation	ORG
ftr-1851	5	5	american petroleum institute	ORG
ftr-1851	5	6	denver tax institute	ORG
ftr-1851	5	7	houston bar association tax section	ORG
ftr-1851	5	8	kentucky institute on federal taxation	ORG
ftr-1851	5	9	university of north carolina tax institute	ORG
ftr-1851	5	10	texas	GPE
ftr-1851	5	11	tennessee tax institute	ORG
ftr-1851	5	12	texas	GPE
ftr-1851	5	13	austin chapter	ORG
ftr-1851	5	14	university of texas	ORG
ftr-1851	5	15	annual	DATE
ftr-1851	5	16	university of virginia	ORG
ftr-1851	5	17	wednesday	DATE
ftr-1851	5	18	houston	GPE
ftr-1851	5	19	william & mary	ORG
ftr-1851	6	1	university of houston law center	ORG
ftr-1851	7	1	university of florida	ORG
ftr-1851	7	2	fredric g. levin college	PERSON
ftr-1851	8	1	florida	GPE
ftr-1851	8	2	480	CARDINAL
ftr-1851	8	3	480	CARDINAL
ftr-1851	8	4	482	CARDINAL
ftr-1851	9	1	482	CARDINAL
ftr-1851	9	2	1035	CARDINAL
ftr-1851	9	3	483	CARDINAL
ftr-1851	9	4	483	CARDINAL
ftr-1851	9	5	484	CARDINAL
ftr-1851	9	6	484	CARDINAL
ftr-1851	9	7	488	CARDINAL
ftr-1851	9	8	section 83	LAW
ftr-1851	10	1	489	CARDINAL
ftr-1851	10	2	490	CARDINAL
ftr-1851	10	3	490	CARDINAL
ftr-1851	12	1	490	CARDINAL
ftr-1851	12	2	494	CARDINAL
ftr-1851	12	3	495	CARDINAL
ftr-1851	12	4	d.	NORP
ftr-1851	12	5	280a	ORG
ftr-1851	12	6	499	CARDINAL
ftr-1851	12	7	499	CARDINAL
ftr-1851	13	1	502 vi	PERSON
ftr-1851	14	1	502	CARDINAL
ftr-1851	15	1	502	CARDINAL
ftr-1851	15	2	504	CARDINAL
ftr-1851	16	1	505	CARDINAL
ftr-1851	17	1	505	CARDINAL
ftr-1851	17	2	506	CARDINAL
ftr-1851	17	3	f. reorganizations	PERSON
ftr-1851	17	4	511	CARDINAL
ftr-1851	17	5	515	CARDINAL
ftr-1851	17	6	518 i. miscellaneous	PERSON
ftr-1851	17	7	519 vii	PERSON
ftr-1851	17	8	520	CARDINAL
ftr-1851	17	9	years	DATE
ftr-1851	17	10	520	CARDINAL
ftr-1851	17	11	520	CARDINAL
ftr-1851	17	12	524	CARDINAL
ftr-1851	17	13	526	CARDINAL
ftr-1851	17	14	526	CARDINAL
ftr-1851	18	1	527	CARDINAL
ftr-1851	18	2	g. m iscellaneous	PERSON
ftr-1851	19	1	528	CARDINAL
ftr-1851	19	2	2004	DATE
ftr-1851	19	3	447	CARDINAL
ftr-1851	19	4	528	CARDINAL
ftr-1851	19	5	528	CARDINAL
ftr-1851	20	1	536	CARDINAL
ftr-1851	21	1	539	CARDINAL
ftr-1851	21	2	544	CARDINAL
ftr-1851	21	3	546	CARDINAL
ftr-1851	21	4	546	CARDINAL
ftr-1851	21	5	547 x.	CARDINAL
ftr-1851	21	6	548	CARDINAL
ftr-1851	21	7	548 b. discovery	QUANTITY
ftr-1851	21	8	549	CARDINAL
ftr-1851	21	9	557	CARDINAL
ftr-1851	21	10	d.	NORP
ftr-1851	21	11	558	CARDINAL
ftr-1851	21	12	558	CARDINAL
ftr-1851	21	13	f. liens	PERSON
ftr-1851	21	14	560	CARDINAL
ftr-1851	21	15	562	CARDINAL
ftr-1851	21	16	h. m iscellaneous	ORG
ftr-1851	21	17	567	CARDINAL
ftr-1851	22	1	572	CARDINAL
ftr-1851	22	2	572	CARDINAL
ftr-1851	22	3	573	CARDINAL
ftr-1851	23	1	573	CARDINAL
ftr-1851	24	1	574	CARDINAL
ftr-1851	25	1	574	CARDINAL
ftr-1851	25	2	florida	GPE
ftr-1851	25	3	the year 2003	DATE
ftr-1851	25	4	martin j. mcmahon	PERSON
ftr-1851	25	5	jr.	PERSON
ftr-1851	25	6	ira b.	PERSON
ftr-1851	25	7	the internal revenue service	ORG
ftr-1851	25	8	twelve months	DATE
ftr-1851	27	1	1	CARDINAL
ftr-1851	27	2	2	CARDINAL
ftr-1851	27	3	3	CARDINAL
ftr-1851	27	4	4	CARDINAL
ftr-1851	29	1	two	CARDINAL
ftr-1851	32	1	i. accounting a. accounting methods	ORG
ftr-1851	32	2	1	CARDINAL
ftr-1851	32	3	481	CARDINAL
ftr-1851	33	1	proc	PERSON
ftr-1851	34	1	2002-19, 2002-13	DATE
ftr-1851	35	1	696	CARDINAL
ftr-1851	35	2	4/1/02	CARDINAL
ftr-1851	36	1	proc	PERSON
ftr-1851	37	1	97	CARDINAL
ftr-1851	37	2	proc	PERSON
ftr-1851	38	1	2002-9, 2002-3	DATE
ftr-1851	39	1	327	CARDINAL
ftr-1851	39	2	1/22/02	CARDINAL
ftr-1851	40	1	irs	ORG
ftr-1851	41	1	proc	PERSON
ftr-1851	42	1	97-27	CARDINAL
ftr-1851	42	2	proc	PERSON
ftr-1851	43	1	2002-9	DATE
ftr-1851	43	2	1	CARDINAL
ftr-1851	43	3	a taxable year	DATE
ftr-1851	43	4	2	CARDINAL
ftr-1851	43	5	481	CARDINAL
ftr-1851	43	6	the year	DATE
ftr-1851	44	1	proc	PERSON
ftr-1851	45	1	2002-54	DATE
ftr-1851	45	2	2002	DATE
ftr-1851	45	3	35	CARDINAL
ftr-1851	46	1	432	CARDINAL
ftr-1851	46	2	8/14/02	CARDINAL
ftr-1851	47	1	a.	PERSON
ftr-1851	48	1	68	CARDINAL
ftr-1851	48	2	25310	DATE
ftr-1851	48	3	5/12/03	CARDINAL
ftr-1851	49	1	448	CARDINAL
ftr-1851	49	2	years	DATE
ftr-1851	50	1	92-27	CARDINAL
ftr-1851	50	2	proc	PERSON
ftr-1851	51	1	2002-19, 2002-13	DATE
ftr-1851	52	1	696	CARDINAL
ftr-1851	52	2	proc	PERSON
ftr-1851	53	1	2002-54	DATE
ftr-1851	53	2	200235	CARDINAL
ftr-1851	53	3	432	CARDINAL
ftr-1851	53	4	four years	DATE
ftr-1851	53	5	one year	DATE
ftr-1851	54	1	2	CARDINAL
ftr-1851	55	1	a. taxpayer's	PERSON
ftr-1851	56	1	brookshire brothers holding, inc.	ORG
ftr-1851	57	1	320	CARDINAL
ftr-1851	57	2	507	CARDINAL
ftr-1851	57	3	91	CARDINAL
ftr-1851	57	4	2003	DATE
ftr-1851	57	5	629	CARDINAL
ftr-1851	57	6	2003-1	DATE
ftr-1851	58	1	50,214	CARDINAL
ftr-1851	58	2	5th	ORDINAL
ftr-1851	59	1	1/29/03	CARDINAL
ftr-1851	60	1	affig t.c.	PERSON
ftr-1851	61	1	2001-150	DATE
ftr-1851	61	2	6/22/01	CARDINAL
ftr-1851	62	1	31.5	CARDINAL
ftr-1851	62	2	39 years to 15 years	DATE
ftr-1851	63	1	irs	ORG
ftr-1851	64	1	fifth	ORDINAL
ftr-1851	64	2	the tax court's	ORG
ftr-1851	64	3	nims	WORK_OF_ART
ftr-1851	66	1	1.446-1	CARDINAL
ftr-1851	67	1	168 acrs	QUANTITY
ftr-1851	68	1	the first year	DATE
ftr-1851	68	2	that year	DATE
ftr-1851	70	1	macrs	ORG
ftr-1851	71	1	green forest manufacturing inc.	ORG
ftr-1851	72	1	t.c.	PERSON
ftr-1851	73	1	2003-75	DATE
ftr-1851	73	2	3/14/03	CARDINAL
ftr-1851	74	1	20041	DATE
ftr-1851	74	2	florida	GPE
ftr-1851	74	3	nims	ORG
ftr-1851	75	1	320	CARDINAL
ftr-1851	75	2	507	CARDINAL
ftr-1851	75	3	91	CARDINAL
ftr-1851	75	4	2003	DATE
ftr-1851	75	5	629	CARDINAL
ftr-1851	75	6	2003-1	DATE
ftr-1851	76	1	50,214	CARDINAL
ftr-1851	76	2	5th	ORDINAL
ftr-1851	77	1	1/29/03	CARDINAL
ftr-1851	78	1	affg t.c	PERSON
ftr-1851	79	1	2001-150	DATE
ftr-1851	79	2	6/22/01	CARDINAL
ftr-1851	79	3	macrs	ORG
ftr-1851	79	4	u.s.	GPE
ftr-1851	80	1	proc	PERSON
ftr-1851	81	1	96-31	DATE
ftr-1851	81	2	2.01	CARDINAL
ftr-1851	81	3	1996-1	DATE
ftr-1851	81	4	714	CARDINAL
ftr-1851	81	5	under united states	GPE
ftr-1851	81	6	corp.	ORG
ftr-1851	81	7	533	CARDINAL
ftr-1851	81	8	218	CARDINAL
ftr-1851	81	9	2001	DATE
ftr-1851	82	1	proc	PERSON
ftr-1851	83	1	96-31	DATE
ftr-1851	83	2	proc	PERSON
ftr-1851	84	1	2002-9	DATE
ftr-1851	84	2	proc	PERSON
ftr-1851	85	1	2002-19	DATE
ftr-1851	85	2	proc	PERSON
ftr-1851	86	1	2004-11	DATE
ftr-1851	87	1	the year	DATE
ftr-1851	89	1	t.d	PERSON
ftr-1851	89	2	9105	DATE
ftr-1851	89	3	69	CARDINAL
ftr-1851	89	4	5	CARDINAL
ftr-1851	89	5	reg-12645903	DATE
ftr-1851	89	6	69	CARDINAL
ftr-1851	89	7	42	CARDINAL
ftr-1851	91	1	1.446-1	CARDINAL
ftr-1851	92	1	1	CARDINAL
ftr-1851	93	1	1.167(e)-1	CARDINAL
ftr-1851	93	2	2	CARDINAL
ftr-1851	94	1	1.1016-3	CARDINAL
ftr-1851	94	2	1016(a)(2	CARDINAL
ftr-1851	95	1	167	CARDINAL
ftr-1851	97	1	1	CARDINAL
ftr-1851	97	2	the year	DATE
ftr-1851	97	3	2	CARDINAL
ftr-1851	97	4	3	CARDINAL
ftr-1851	98	1	1	CARDINAL
ftr-1851	99	1	proc	PERSON
ftr-1851	100	1	2004-11	DATE
ftr-1851	100	2	3	CARDINAL
ftr-1851	101	1	311	CARDINAL
ftr-1851	102	1	the year	DATE
ftr-1851	103	1	proc	PERSON
ftr-1851	104	1	2002-9	DATE
ftr-1851	104	2	200254	DATE
ftr-1851	104	3	proc	PERSON
ftr-1851	105	1	2002-19	DATE
ftr-1851	105	2	proc	PERSON
ftr-1851	106	1	2002-33	DATE
ftr-1851	106	2	2002-17	DATE
ftr-1851	108	1	1.446-1	CARDINAL
ftr-1851	108	2	two-year	DATE
ftr-1851	109	1	90	CARDINAL
ftr-1851	109	2	57	DATE
ftr-1851	111	1	2002-9	DATE
ftr-1851	111	2	proc	PERSON
ftr-1851	112	1	2004-11	DATE
ftr-1851	113	1	proc	PERSON
ftr-1851	114	1	2003-51	DATE
ftr-1851	114	2	2003-29	DATE
ftr-1851	115	1	121	CARDINAL
ftr-1851	115	2	6/25/03	CARDINAL
ftr-1851	116	1	three	CARDINAL
ftr-1851	116	2	338	CARDINAL
ftr-1851	116	3	1	CARDINAL
ftr-1851	116	4	2	CARDINAL
ftr-1851	116	5	3	CARDINAL
ftr-1851	118	1	three	CARDINAL
ftr-1851	119	1	2003	DATE
ftr-1851	120	1	d. year	ORG
ftr-1851	120	2	1	CARDINAL
ftr-1851	123	1	2003-3, 2003-2	DATE
ftr-1851	124	1	252	CARDINAL
ftr-1851	124	2	1/13/03	CARDINAL
ftr-1851	125	1	the earlier of the year	DATE
ftr-1851	126	1	ruls	PERSON
ftr-1851	127	1	65	CARDINAL
ftr-1851	127	2	1965-2	DATE
ftr-1851	127	3	150	CARDINAL
ftr-1851	127	4	69	CARDINAL
ftr-1851	127	5	1969-2	DATE
ftr-1851	127	6	the year	DATE
ftr-1851	128	1	irs	ORG
ftr-1851	129	1	doyle	GPE
ftr-1851	129	2	dane	NORP
ftr-1851	129	3	bernbach, inc.	ORG
ftr-1851	130	1	79	CARDINAL
ftr-1851	131	1	101	CARDINAL
ftr-1851	131	2	1982	DATE
ftr-1851	131	3	nonacq.	GPE
ftr-1851	131	4	1988-2	DATE
ftr-1851	131	5	acq.	GPE
ftr-1851	131	6	2003-2	DATE
ftr-1851	132	1	251	CARDINAL
ftr-1851	132	2	1/12/03	CARDINAL
ftr-1851	134	1	2	CARDINAL
ftr-1851	134	2	this year	DATE
ftr-1851	134	3	next year	DATE
ftr-1851	135	1	irs	ORG
ftr-1851	137	1	2003-10, 2003-3	DATE
ftr-1851	138	1	288	CARDINAL
ftr-1851	138	2	1/21/03	CARDINAL
ftr-1851	139	1	451	CARDINAL
ftr-1851	139	2	1	CARDINAL
ftr-1851	139	3	year	DATE
ftr-1851	139	4	the taxable year	DATE
ftr-1851	139	5	2	CARDINAL
ftr-1851	139	6	the taxable year	DATE
ftr-1851	139	7	the taxable year	DATE
ftr-1851	139	8	3	CARDINAL
ftr-1851	139	9	20041	DATE
ftr-1851	139	10	florida	GPE
ftr-1851	139	11	the taxable year	DATE
ftr-1851	139	12	the next year	DATE
ftr-1851	140	1	irs	ORG
ftr-1851	140	2	451	CARDINAL
ftr-1851	140	3	the next taxable year	DATE
ftr-1851	140	4	1	CARDINAL
ftr-1851	140	5	451	CARDINAL
ftr-1851	140	6	the taxable year	DATE
ftr-1851	142	1	90 t.c	QUANTITY
ftr-1851	142	2	26	CARDINAL
ftr-1851	142	3	1988	DATE
ftr-1851	142	4	celluloid co.	ORG
ftr-1851	142	5	9 b.t.a	QUANTITY
ftr-1851	142	6	989	CARDINAL
ftr-1851	142	7	1927	DATE
ftr-1851	142	8	acq.	ORG
ftr-1851	142	9	vii-1 c.b. 6	PERSON
ftr-1851	143	1	2	CARDINAL
ftr-1851	143	2	the taxable year	DATE
ftr-1851	143	3	the next taxable year	DATE
ftr-1851	144	1	3	CARDINAL
ftr-1851	144	2	1341	CARDINAL
ftr-1851	145	1	cinergy corp.	ORG
ftr-1851	145	2	v. united states	GPE
ftr-1851	145	3	55	CARDINAL
ftr-1851	147	1	489	CARDINAL
ftr-1851	147	2	91	CARDINAL
ftr-1851	147	3	2003-1229	DATE
ftr-1851	147	4	2003-1	DATE
ftr-1851	147	5	150,302	CARDINAL
ftr-1851	147	6	3/10/03	CARDINAL
ftr-1851	148	1	subsequent years	DATE
ftr-1851	149	1	irs	ORG
ftr-1851	150	1	58	CARDINAL
ftr-1851	150	2	1958-1	DATE
ftr-1851	150	3	318	CARDINAL
ftr-1851	151	1	67	CARDINAL
ftr-1851	151	2	the year	DATE
ftr-1851	152	1	1341	CARDINAL
ftr-1851	154	1	4.	CARDINAL
ftr-1851	155	1	weaver v. commissioner	PERSON
ftr-1851	155	2	121	CARDINAL
ftr-1851	157	1	14	CARDINAL
ftr-1851	158	1	two	CARDINAL
ftr-1851	158	2	year	DATE
ftr-1851	158	3	july 31 fiscal year	DATE
ftr-1851	159	1	more than two	CARDINAL
ftr-1851	159	2	one-half months	DATE
ftr-1851	159	3	march 15	DATE
ftr-1851	159	4	the year	DATE
ftr-1851	159	5	461	CARDINAL
ftr-1851	161	1	1.461	CARDINAL
ftr-1851	161	2	the last day	DATE
ftr-1851	161	3	two	CARDINAL
ftr-1851	162	1	laro	PERSON
ftr-1851	162	2	two	CARDINAL
ftr-1851	163	1	5	CARDINAL
ftr-1851	164	1	hospital corp. of	ORG
ftr-1851	164	2	america	GPE
ftr-1851	164	3	348	CARDINAL
ftr-1851	164	4	136	CARDINAL
ftr-1851	164	5	92	CARDINAL
ftr-1851	164	6	2003-6705	DATE
ftr-1851	165	1	50,702	CARDINAL
ftr-1851	165	2	6th	ORDINAL
ftr-1851	166	1	10/30/03	ORDINAL
ftr-1851	166	2	107	CARDINAL
ftr-1851	166	3	116	CARDINAL
ftr-1851	167	1	448	CARDINAL
ftr-1851	167	2	years 1987 and	DATE
ftr-1851	167	3	1988	DATE
ftr-1851	168	1	sixth	ORDINAL
ftr-1851	168	2	the tax court's	ORG
ftr-1851	171	1	1.448-2t(e)(2	CARDINAL
ftr-1851	171	2	1	CARDINAL
ftr-1851	171	3	5 preceding years	DATE
ftr-1851	171	4	2	CARDINAL
ftr-1851	171	5	6-year	DATE
ftr-1851	171	6	1	CARDINAL
ftr-1851	171	7	2	CARDINAL
ftr-1851	171	8	year-end	DATE
ftr-1851	172	1	41 b.t.a. 300	QUANTITY
ftr-1851	172	2	1940	DATE
ftr-1851	172	3	125	CARDINAL
ftr-1851	172	4	977	CARDINAL
ftr-1851	172	5	6th	ORDINAL
ftr-1851	172	6	1942	DATE
ftr-1851	173	1	chevron u.s.a., inc.	ORG
ftr-1851	173	2	council, inc.	ORG
ftr-1851	174	1	467	CARDINAL
ftr-1851	174	2	837	CARDINAL
ftr-1851	174	3	1984	DATE
ftr-1851	176	1	congress	ORG
ftr-1851	178	1	two	CARDINAL
ftr-1851	179	1	one	CARDINAL
ftr-1851	179	2	treasury	ORG
ftr-1851	180	1	treasury	ORG
ftr-1851	180	2	treasury	ORG
ftr-1851	181	1	under united states	GPE
ftr-1851	181	2	corp.	ORG
ftr-1851	181	3	533	CARDINAL
ftr-1851	181	4	218	CARDINAL
ftr-1851	181	5	2001	DATE
ftr-1851	181	6	the supreme court	ORG
ftr-1851	182	1	533	CARDINAL
ftr-1851	182	2	u.s.	GPE
ftr-1851	182	3	231	CARDINAL
ftr-1851	182	4	the treasury department	ORG
ftr-1851	186	1	chevron	ORG
ftr-1851	187	1	congress	ORG
ftr-1851	187	2	chevron	ORG
ftr-1851	188	1	20041	DATE
ftr-1851	188	2	florida	GPE
ftr-1851	188	3	6	CARDINAL
ftr-1851	188	4	section 461(1	LAW
ftr-1851	189	1	t.d. 9095	PERSON
ftr-1851	189	2	68	CARDINAL
ftr-1851	189	3	11/21/03	ORDINAL
ftr-1851	189	4	reg-136890-02	DATE
ftr-1851	189	5	68	CARDINAL
ftr-1851	189	6	65645	CARDINAL
ftr-1851	189	7	11/21/03	ORDINAL
ftr-1851	190	1	treasury	ORG
ftr-1851	190	2	§ 461(h	ORG
ftr-1851	194	1	1.461-2t(c)(1	CARDINAL
ftr-1851	196	1	1.461-2(c)(1	CARDINAL
ftr-1851	199	1	1.461-2t(e	CARDINAL
ftr-1851	201	1	1.461-2(e	CARDINAL
ftr-1851	201	2	§ 461(h	ORG
ftr-1851	201	3	46 1(f	DATE
ftr-1851	202	1	a.	PERSON
ftr-1851	202	2	2003-77	DATE
ftr-1851	202	3	2003-49	DATE
ftr-1851	203	1	1182 (11/19/03	DATE
ftr-1851	205	1	1	CARDINAL
ftr-1851	205	2	2	CARDINAL
ftr-1851	205	3	3	CARDINAL
ftr-1851	205	4	5	CARDINAL
ftr-1851	206	1	7	CARDINAL
ftr-1851	207	1	perry	PERSON
ftr-1851	208	1	t.c.	PERSON
ftr-1851	209	1	2003-340	DATE
ftr-1851	210	1	indianapolis power & light co.	ORG
ftr-1851	211	1	493	CARDINAL
ftr-1851	211	2	203	CARDINAL
ftr-1851	211	3	1990	DATE
ftr-1851	211	4	wherry	PERSON
ftr-1851	213	1	1	CARDINAL
ftr-1851	214	1	ninth	ORDINAL
ftr-1851	215	1	milenbach v. commissioner	ORG
ftr-1851	215	2	318	CARDINAL
ftr-1851	215	3	924	CARDINAL
ftr-1851	215	4	91	CARDINAL
ftr-1851	215	5	2003-818	DATE
ftr-1851	215	6	2003-1	DATE
ftr-1851	216	1	50,229	CARDINAL
ftr-1851	216	2	9th	ORDINAL
ftr-1851	217	1	2/6/03	CARDINAL
ftr-1851	217	2	106	CARDINAL
ftr-1851	218	1	184	CARDINAL
ftr-1851	219	1	the oakland/los	ORG
ftr-1851	219	2	oakland	GPE
ftr-1851	220	1	$6.7 million	MONEY
ftr-1851	220	2	the los angeles coliseum commission	ORG
ftr-1851	220	3	oakland	GPE
ftr-1851	220	4	los angeles	GPE
ftr-1851	221	1	los angeles	GPE
ftr-1851	221	2	the years 1982 through 1986	DATE
ftr-1851	224	1	the coliseum commission	ORG
ftr-1851	227	1	$10 million	MONEY
ftr-1851	227	2	first	ORDINAL
ftr-1851	227	3	$115 million	MONEY
ftr-1851	227	4	irwindale	GPE
ftr-1851	227	5	the los angeles coliseum	ORG
ftr-1851	227	6	$10 million	MONEY
ftr-1851	227	7	irwindale	GPE
ftr-1851	230	1	the following year	DATE
ftr-1851	230	2	$10 million	MONEY
ftr-1851	231	1	l.a	GPE
ftr-1851	231	2	coliseum commission	ORG
ftr-1851	231	3	ninth	ORDINAL
ftr-1851	232	1	california	GPE
ftr-1851	234	1	one	CARDINAL
ftr-1851	235	1	ninth	ORDINAL
ftr-1851	235	2	the los angles coliseum obligation	FAC
ftr-1851	235	3	1990	DATE
ftr-1851	236	1	that year	DATE
ftr-1851	237	1	the irwindale loan	ORG
ftr-1851	237	2	ninth	ORDINAL
ftr-1851	237	3	1988	DATE
ftr-1851	237	4	1988	DATE
ftr-1851	238	1	california	GPE
ftr-1851	238	2	a subsequent year	DATE
ftr-1851	239	1	ninth	ORDINAL
ftr-1851	239	2	20041	DATE
ftr-1851	239	3	florida	GPE
ftr-1851	239	4	irwindale	GPE
ftr-1851	241	1	ninth	ORDINAL
ftr-1851	241	2	the tax court's	ORG
ftr-1851	241	3	oakland	GPE
ftr-1851	242	1	2	CARDINAL
ftr-1851	243	1	cinergv corp.	ORG
ftr-1851	244	1	v. united states	GPE
ftr-1851	244	2	55	CARDINAL
ftr-1851	246	1	489	CARDINAL
ftr-1851	246	2	91	CARDINAL
ftr-1851	246	3	2003-1229	DATE
ftr-1851	246	4	2003-1	DATE
ftr-1851	246	5	50,302	CARDINAL
ftr-1851	246	6	3/10/03	CARDINAL
ftr-1851	248	1	monthly	DATE
ftr-1851	249	1	houston industries, inc.	ORG
ftr-1851	250	1	v. united states	GPE
ftr-1851	250	2	125	CARDINAL
ftr-1851	250	3	1442	CARDINAL
ftr-1851	250	4	fed	ORG
ftr-1851	250	5	cir. 1997	ORG
ftr-1851	250	6	iowa southern utilities co.	ORG
ftr-1851	251	1	united states	GPE
ftr-1851	251	2	841 f.2d 1108	MONEY
ftr-1851	251	3	fed	ORG
ftr-1851	251	4	cir. 1988)	ORG
ftr-1851	253	1	3	CARDINAL
ftr-1851	255	1	2003-59	DATE
ftr-1851	255	2	2003-24	DATE
ftr-1851	255	3	1014	CARDINAL
ftr-1851	255	4	6/16/03	CARDINAL
ftr-1851	256	1	the conservation reserve programa usda	ORG
ftr-1851	256	2	50 percent	PERCENT
ftr-1851	256	3	126	CARDINAL
ftr-1851	257	1	4	CARDINAL
ftr-1851	258	1	congress	ORG
ftr-1851	259	1	t.d	PERSON
ftr-1851	259	2	9080	DATE
ftr-1851	259	3	68	CARDINAL
ftr-1851	259	4	7/18/03	CARDINAL
ftr-1851	260	1	treasury	ORG
ftr-1851	262	1	1.108-7	CARDINAL
ftr-1851	262	2	1.1017-it(b)(4	MONEY
ftr-1851	262	3	§§ 108(b	ORG
ftr-1851	262	4	1017	CARDINAL
ftr-1851	262	5	108(a)(1)(a)-(c	CARDINAL
ftr-1851	263	1	the year	DATE
ftr-1851	263	2	first	ORDINAL
ftr-1851	264	1	section 108(b)(2	LAW
ftr-1851	265	1	1017	CARDINAL
ftr-1851	265	2	the year	DATE
ftr-1851	266	1	381	CARDINAL
ftr-1851	266	2	year 1	DATE
ftr-1851	266	3	gitlitz v. commissioner	PERSON
ftr-1851	266	4	531	CARDINAL
ftr-1851	266	5	206	CARDINAL
ftr-1851	266	6	2001	DATE
ftr-1851	267	1	2002	DATE
ftr-1851	268	1	1017	CARDINAL
ftr-1851	269	1	5	CARDINAL
ftr-1851	269	2	united states	GPE
ftr-1851	269	3	v. brown	PERSON
ftr-1851	269	4	348	CARDINAL
ftr-1851	269	5	1200,92	CARDINAL
ftr-1851	269	6	2003-6826	DATE
ftr-1851	269	7	10th	ORDINAL
ftr-1851	271	1	468b	PRODUCT
ftr-1851	276	1	indopco, inc.	ORG
ftr-1851	277	1	503	CARDINAL
ftr-1851	277	2	u.s. 79	DATE
ftr-1851	277	3	84	DATE
ftr-1851	277	4	1992	DATE
ftr-1851	277	5	j.) 1	PERSON
ftr-1851	279	1	treasury	ORG
ftr-1851	281	1	t.d	PERSON
ftr-1851	281	2	69	CARDINAL
ftr-1851	281	3	436	CARDINAL
ftr-1851	281	4	1/5/04	CARDINAL
ftr-1851	281	5	reg-125638-01	DATE
ftr-1851	281	6	67	CARDINAL
ftr-1851	281	7	77701	DATE
ftr-1851	282	1	the treasury department	ORG
ftr-1851	283	1	1.263(a)-4	ORDINAL
ftr-1851	284	1	the supreme court	ORG
ftr-1851	285	1	the supreme court	ORG
ftr-1851	285	2	503	CARDINAL
ftr-1851	285	3	1992	DATE
ftr-1851	285	4	supreme court	ORG
ftr-1851	286	1	§§ 162	ORG
ftr-1851	286	2	261	CARDINAL
ftr-1851	286	3	263	CARDINAL
ftr-1851	286	4	the supreme court	ORG
ftr-1851	287	1	a. capitalization	PERSON
ftr-1851	290	1	1	CARDINAL
ftr-1851	290	2	2	CARDINAL
ftr-1851	290	3	3	CARDINAL
ftr-1851	290	4	irs	ORG
ftr-1851	292	1	1.263(a)-4(b)(3	CARDINAL
ftr-1851	292	2	20041	DATE
ftr-1851	292	3	florida	GPE
ftr-1851	298	1	1.263(a)4(b)(3)(i	CARDINAL
ftr-1851	301	1	1.263(a)4(b)(3)(i	CARDINAL
ftr-1851	304	1	1.263(a)4(d)(6)(vii	CARDINAL
ftr-1851	304	2	8. 9	CARDINAL
ftr-1851	304	3	the treasury department	ORG
ftr-1851	305	1	irs	ORG
ftr-1851	305	2	treasury	ORG
ftr-1851	308	1	0	CARDINAL
ftr-1851	311	1	1.263(a)-5	CARDINAL
ftr-1851	315	1	1.263(a)-4(d)(4	CARDINAL
ftr-1851	316	1	two	CARDINAL
ftr-1851	317	1	first	ORDINAL
ftr-1851	317	2	2	CARDINAL
ftr-1851	317	3	baker v. commissioner	PERSON
ftr-1851	317	4	338	CARDINAL
ftr-1851	317	5	789	CARDINAL
ftr-1851	317	6	7th	ORDINAL
ftr-1851	317	7	2003	DATE
ftr-1851	320	1	1.263(a)-4(e)(4)(ii	ORDINAL
ftr-1851	323	1	263a	CARDINAL
ftr-1851	323	2	0	CARDINAL
ftr-1851	324	1	second	ORDINAL
ftr-1851	325	1	1.263(a)-4(e)(4)(iii	CARDINAL
ftr-1851	325	2	5,000	MONEY
ftr-1851	325	3	5,000	MONEY
ftr-1851	326	1	fifty $4,750	MONEY
ftr-1851	326	2	fifty $5,250	MONEY
ftr-1851	326	3	one hundred	CARDINAL
ftr-1851	326	4	only $5,000	MONEY
ftr-1851	327	1	at least twenty-five	CARDINAL
ftr-1851	330	1	1.263(a)-4(h	CARDINAL
ftr-1851	331	1	401,000	MONEY
ftr-1851	331	2	99	CARDINAL
ftr-1851	331	3	1,000	MONEY
ftr-1851	331	4	401,000	MONEY
ftr-1851	331	5	100	CARDINAL
ftr-1851	331	6	only $5,000	MONEY
ftr-1851	331	7	99 x $	MONEY
ftr-1851	331	8	1,000	MONEY
ftr-1851	331	9	+ $401,000	MONEY
ftr-1851	332	1	+ 100	CARDINAL
ftr-1851	335	1	1.263(a)-5	CARDINAL
ftr-1851	338	1	99-23	CARDINAL
ftr-1851	339	1	1	CARDINAL
ftr-1851	339	2	2	CARDINAL
ftr-1851	339	3	3	CARDINAL
ftr-1851	340	1	norwest corp.	ORG
ftr-1851	341	1	112 t.c	QUANTITY
ftr-1851	341	2	1999	DATE
ftr-1851	341	3	nom.	GPE
ftr-1851	341	4	wells fargo & co.	ORG
ftr-1851	342	1	224	CARDINAL
ftr-1851	342	2	874	CARDINAL
ftr-1851	342	3	8th	ORDINAL
ftr-1851	342	4	2000	DATE
ftr-1851	342	5	pnc bancorp, inc.	ORG
ftr-1851	343	1	110 t.c	QUANTITY
ftr-1851	343	2	349	CARDINAL
ftr-1851	343	3	1998	DATE
ftr-1851	343	4	212	CARDINAL
ftr-1851	343	5	822	CARDINAL
ftr-1851	343	6	3d	CARDINAL
ftr-1851	343	7	2000	DATE
ftr-1851	344	1	lychuk v. commissioner	PERSON
ftr-1851	344	2	116 t.c	QUANTITY
ftr-1851	344	3	374	CARDINAL
ftr-1851	344	4	2001	DATE
ftr-1851	345	1	4	CARDINAL
ftr-1851	347	1	2004	DATE
ftr-1851	347	2	florida	GPE
ftr-1851	351	1	3	CARDINAL
ftr-1851	352	1	reg §	MONEY
ftr-1851	352	2	1.263(a)-5	CARDINAL
ftr-1851	352	3	195	CARDINAL
ftr-1851	354	1	fifteen-year	DATE
ftr-1851	355	1	12-month	DATE
ftr-1851	359	1	1.263(a)-4(f	ORDINAL
ftr-1851	359	2	u.s.	GPE
ftr-1851	359	3	270	CARDINAL
ftr-1851	359	4	1137	CARDINAL
ftr-1851	359	5	7th	ORDINAL
ftr-1851	359	6	2001	DATE
ftr-1851	359	7	more than twelve months	DATE
ftr-1851	361	1	twelve months	DATE
ftr-1851	363	1	march 2004	DATE
ftr-1851	363	2	130,000	MONEY
ftr-1851	363	3	april 1, 2004 through	DATE
ftr-1851	363	4	april 30,2005	DATE
ftr-1851	364	1	december 2004	DATE
ftr-1851	364	2	120,000	MONEY
ftr-1851	364	3	december 1, 2004 through	DATE
ftr-1851	364	4	november 30, 2005	DATE
ftr-1851	365	1	2004	DATE
ftr-1851	365	2	90,000	MONEY
ftr-1851	366	1	2004	DATE
ftr-1851	366	2	120,000	MONEY
ftr-1851	366	3	2005	DATE
ftr-1851	367	1	2.	CARDINAL
ftr-1851	367	2	irs	ORG
ftr-1851	368	1	2004-6, 2004-3	DATE
ftr-1851	369	1	308	CARDINAL
ftr-1851	369	2	12/23/03	CARDINAL
ftr-1851	370	1	1	CARDINAL
ftr-1851	371	1	2	CARDINAL
ftr-1851	372	1	3	CARDINAL
ftr-1851	373	1	11	CARDINAL
ftr-1851	374	1	12	CARDINAL
ftr-1851	375	1	13	CARDINAL
ftr-1851	376	1	15	CARDINAL
ftr-1851	376	2	5	CARDINAL
ftr-1851	377	1	twelve months	DATE
ftr-1851	380	1	vol.6	NORP
ftr-1851	381	1	3	CARDINAL
ftr-1851	382	1	cinergv corp.	ORG
ftr-1851	382	2	v. united states	GPE
ftr-1851	382	3	55	CARDINAL
ftr-1851	384	1	489	CARDINAL
ftr-1851	384	2	91	CARDINAL
ftr-1851	384	3	2003-1229	DATE
ftr-1851	384	4	2003-1	DATE
ftr-1851	384	5	50,302	CARDINAL
ftr-1851	384	6	3/10/03	CARDINAL
ftr-1851	385	1	162	CARDINAL
ftr-1851	386	1	years	DATE
ftr-1851	388	1	sixth	ORDINAL
ftr-1851	388	2	united dairy	GPE
ftr-1851	389	1	v. united states	GPE
ftr-1851	389	2	267	CARDINAL
ftr-1851	389	3	510	CARDINAL
ftr-1851	389	4	6th	ORDINAL
ftr-1851	391	1	162	CARDINAL
ftr-1851	391	2	first	ORDINAL
ftr-1851	391	3	second	ORDINAL
ftr-1851	391	4	third	ORDINAL
ftr-1851	392	1	united dairy	ORG
ftr-1851	393	1	219	CARDINAL
ftr-1851	393	2	359	CARDINAL
ftr-1851	393	3	4th	ORDINAL
ftr-1851	393	4	2000	DATE
ftr-1851	394	1	the end of 2003	DATE
ftr-1851	395	1	4	CARDINAL
ftr-1851	396	1	v. united states	PERSON
ftr-1851	396	2	91	CARDINAL
ftr-1851	396	3	2003-1940,2003	DATE
ftr-1851	397	1	50,405	CARDINAL
ftr-1851	397	2	tenn	PERSON
ftr-1851	399	1	1.162-4	CARDINAL
ftr-1851	400	1	1	CARDINAL
ftr-1851	400	2	2	CARDINAL
ftr-1851	402	1	a.	PERSON
ftr-1851	402	2	memphis	GPE
ftr-1851	403	1	fedex corp.	ORG
ftr-1851	404	1	v. united states	GPE
ftr-1851	404	2	291	CARDINAL
ftr-1851	404	3	699,92	CARDINAL
ftr-1851	404	4	2003-5986,2003	DATE
ftr-1851	404	5	50	CARDINAL
ftr-1851	404	6	697	CARDINAL
ftr-1851	404	7	tenn	PERSON
ftr-1851	406	1	2004	DATE
ftr-1851	406	2	florida	GPE
ftr-1851	406	3	5	CARDINAL
ftr-1851	406	4	laro	PERSON
ftr-1851	407	1	d'angelo v. commissioner	PERSON
ftr-1851	407	2	t.c.	PERSON
ftr-1851	408	1	2003	CARDINAL
ftr-1851	408	2	295	CARDINAL
ftr-1851	409	1	laro	PERSON
ftr-1851	409	2	section 162	LAW
ftr-1851	410	1	section 261	LAW
ftr-1851	411	1	indopco, inc.	ORG
ftr-1851	412	1	503	CARDINAL
ftr-1851	412	2	u.s. 79 (1992	DATE
ftr-1851	413	1	section 261	LAW
ftr-1851	414	1	section 263(a)(1	LAW
ftr-1851	415	1	116	CARDINAL
ftr-1851	415	2	374	CARDINAL
ftr-1851	415	3	201	CARDINAL
ftr-1851	415	4	the supreme court's	ORG
ftr-1851	415	5	1	CARDINAL
ftr-1851	415	6	2	CARDINAL
ftr-1851	415	7	3	CARDINAL
ftr-1851	416	1	idaho power co.	ORG
ftr-1851	416	2	418	CARDINAL
ftr-1851	416	3	1,	PERCENT
ftr-1851	416	4	13	DATE
ftr-1851	416	5	1974	DATE
ftr-1851	416	6	woodward v. commissioner	PERSON
ftr-1851	416	7	397	CARDINAL
ftr-1851	416	8	572	CARDINAL
ftr-1851	416	9	575-576	CARDINAL
ftr-1851	416	10	1970	DATE
ftr-1851	417	1	three	CARDINAL
ftr-1851	417	2	1	CARDINAL
ftr-1851	419	1	devine brothers, inc.	ORG
ftr-1851	420	1	t.c.	PERSON
ftr-1851	421	1	2003-15	DATE
ftr-1851	421	2	1/16/03	CARDINAL
ftr-1851	422	1	cohen upheld	PERSON
ftr-1851	426	1	196	CARDINAL
ftr-1851	426	2	833	CARDINAL
ftr-1851	426	3	7th	ORDINAL
ftr-1851	426	4	1999	DATE
ftr-1851	427	1	2	CARDINAL
ftr-1851	427	2	haffner	ORG
ftr-1851	428	1	326	CARDINAL
ftr-1851	428	2	1	CARDINAL
ftr-1851	428	3	91	CARDINAL
ftr-1851	428	4	2003-1461	DATE
ftr-1851	428	5	2003-1	DATE
ftr-1851	429	1	50,333	CARDINAL
ftr-1851	429	2	1st	ORDINAL
ftr-1851	431	1	two	CARDINAL
ftr-1851	432	1	one	CARDINAL
ftr-1851	432	2	five	CARDINAL
ftr-1851	433	1	boudin	PERSON
ftr-1851	433	2	spring corp.	ORG
ftr-1851	433	3	6	CARDINAL
ftr-1851	433	4	9108	TIME
ftr-1851	433	5	69	CARDINAL
ftr-1851	433	6	436	CARDINAL
ftr-1851	433	7	1/5/04	CARDINAL
ftr-1851	434	1	196	CARDINAL
ftr-1851	434	2	833	CARDINAL
ftr-1851	434	3	7th	ORDINAL
ftr-1851	434	4	1999	DATE
ftr-1851	434	5	recent years	DATE
ftr-1851	434	6	two	CARDINAL
ftr-1851	435	1	3	CARDINAL
ftr-1851	437	1	t.c.	PERSON
ftr-1851	438	1	2003-200	DATE
ftr-1851	438	2	7/10/03	CARDINAL
ftr-1851	439	1	fifth	ORDINAL
ftr-1851	439	2	chabot	PERSON
ftr-1851	439	3	ownesby & kritikos, inc.	ORG
ftr-1851	440	1	819	CARDINAL
ftr-1851	440	2	1315	CARDINAL
ftr-1851	440	3	5th	ORDINAL
ftr-1851	440	4	1987	DATE
ftr-1851	442	1	chabot	PERSON
ftr-1851	442	2	dexsil corp.	ORG
ftr-1851	443	1	147	CARDINAL
ftr-1851	443	2	96	CARDINAL
ftr-1851	443	3	100	CARDINAL
ftr-1851	443	4	2d	DATE
ftr-1851	443	5	1998	DATE
ftr-1851	444	1	4	CARDINAL
ftr-1851	444	2	t.d	PERSON
ftr-1851	444	3	9083	DATE
ftr-1851	444	4	68	CARDINAL
ftr-1851	444	5	45745	DATE
ftr-1851	444	6	8/14/03	CARDINAL
ftr-1851	446	1	8/4/03	CARDINAL
ftr-1851	446	2	12/31/03	DATE
ftr-1851	446	3	proc	PERSON
ftr-1851	447	1	2003-68	DATE
ftr-1851	447	2	2003-34	DATE
ftr-1851	448	1	856	CARDINAL
ftr-1851	449	1	d.	NORP
ftr-1851	449	2	1	CARDINAL
ftr-1851	450	1	indeck energy services, inc.	ORG
ftr-1851	451	1	t.c.	PERSON
ftr-1851	452	1	2003-101	DATE
ftr-1851	452	2	4/11/03	CARDINAL
ftr-1851	453	1	indeck energy services, inc.	ORG
ftr-1851	453	2	polsky	ORG
ftr-1851	453	3	1990	DATE
ftr-1851	453	4	january 1991	DATE
ftr-1851	453	5	polsky	ORG
ftr-1851	453	6	15,030,000	MONEY
ftr-1851	454	1	1994	DATE
ftr-1851	454	2	thirty	CARDINAL
ftr-1851	454	3	30	CARDINAL
ftr-1851	455	1	501,000	MONEY
ftr-1851	455	2	15,030,000	MONEY
ftr-1851	455	3	ten percent	PERCENT
ftr-1851	455	4	10%	PERCENT
ftr-1851	455	5	january 31, 1991	DATE
ftr-1851	455	6	april 13, 1994	DATE
ftr-1851	455	7	4,809,600	MONEY
ftr-1851	456	1	between april 14, 1994	DATE
ftr-1851	456	2	may 9, 1994	DATE
ftr-1851	456	3	47,321.85	MONEY
ftr-1851	457	1	19,886,921.85	MONEY
ftr-1851	458	1	polsky	ORG
ftr-1851	458	2	19,886,921.85	MONEY
ftr-1851	459	1	15,030,000	MONEY
ftr-1851	459	2	4,856,922	MONEY
ftr-1851	460	1	19,886,921	MONEY
ftr-1851	460	2	two	CARDINAL
ftr-1851	460	3	first	ORDINAL
ftr-1851	460	4	polsky	PERSON
ftr-1851	461	1	second	ORDINAL
ftr-1851	461	2	20041	DATE
ftr-1851	461	3	florida	GPE
ftr-1851	462	1	halle v. commissioner	PERSON
ftr-1851	462	2	83	CARDINAL
ftr-1851	462	3	649	CARDINAL
ftr-1851	462	4	4th	ORDINAL
ftr-1851	462	5	1996	DATE
ftr-1851	462	6	kingstowne	PERSON
ftr-1851	462	7	t.c.	PERSON
ftr-1851	463	1	1994630	DATE
ftr-1851	463	2	dunlap v. commissioner	ORG
ftr-1851	463	3	74	CARDINAL
ftr-1851	463	4	1377	CARDINAL
ftr-1851	463	5	1980	DATE
ftr-1851	463	6	670	CARDINAL
ftr-1851	463	7	785	CARDINAL
ftr-1851	463	8	8th	ORDINAL
ftr-1851	465	1	2	CARDINAL
ftr-1851	466	1	9064	DATE
ftr-1851	466	2	68	CARDINAL
ftr-1851	466	3	39011	DATE
ftr-1851	466	4	7/1/03	CARDINAL
ftr-1851	468	1	1.274-5 0)(3	CARDINAL
ftr-1851	470	1	9/30/02	CARDINAL
ftr-1851	471	1	3	CARDINAL
ftr-1851	473	1	2003-97,2003-34	DATE
ftr-1851	474	1	380	CARDINAL
ftr-1851	474	2	8/25/03	CARDINAL
ftr-1851	475	1	5-year	DATE
ftr-1851	475	2	3-year	DATE
ftr-1851	475	3	163	CARDINAL
ftr-1851	480	1	8/22/03	CARDINAL
ftr-1851	481	1	4	CARDINAL
ftr-1851	482	1	townsend industries inc.	ORG
ftr-1851	483	1	v. united states	GPE
ftr-1851	483	2	342	CARDINAL
ftr-1851	483	3	890	CARDINAL
ftr-1851	483	4	92	CARDINAL
ftr-1851	483	5	20036096	DATE
ftr-1851	483	6	2003	DATE
ftr-1851	484	1	50,666	CARDINAL
ftr-1851	484	2	8th	ORDINAL
ftr-1851	484	3	9/15/03	CARDINAL
ftr-1851	485	1	approximately 800	CARDINAL
ftr-1851	486	1	annually	DATE
ftr-1851	486	2	40 years	DATE
ftr-1851	486	3	7	CARDINAL
ftr-1851	487	1	the last century	DATE
ftr-1851	488	1	elliott white springs	PERSON
ftr-1851	488	2	risqu6	PERSON
ftr-1851	488	3	one	CARDINAL
ftr-1851	488	4	native american	NORP
ftr-1851	488	5	native american	NORP
ftr-1851	489	1	vol.6	NORP
ftr-1851	489	2	two-day	DATE
ftr-1851	489	3	four-day	DATE
ftr-1851	490	1	two-day	DATE
ftr-1851	491	1	bowman	PERSON
ftr-1851	492	1	5	CARDINAL
ftr-1851	492	2	irs	ORG
ftr-1851	492	3	2004	DATE
ftr-1851	493	1	proc	PERSON
ftr-1851	494	1	200376	DATE
ftr-1851	494	2	2003-43	DATE
ftr-1851	495	1	924	CARDINAL
ftr-1851	495	2	superseding rev	PERSON
ftr-1851	495	3	proc	PERSON
ftr-1851	496	1	2002-61	DATE
ftr-1851	496	2	2	CARDINAL
ftr-1851	496	3	616	CARDINAL
ftr-1851	497	1	1/1/04	DATE
ftr-1851	497	2	36 cents	MONEY
ftr-1851	497	3	37.5 cents	MONEY
ftr-1851	497	4	12 cents	MONEY
ftr-1851	497	5	14 cents	MONEY
ftr-1851	497	6	14 cents	MONEY
ftr-1851	498	1	four	CARDINAL
ftr-1851	499	1	6	CARDINAL
ftr-1851	499	2	antigua	GPE
ftr-1851	499	3	barbuda	GPE
ftr-1851	499	4	north america	LOC
ftr-1851	501	1	2003-109	DATE
ftr-1851	501	2	2003-42	DATE
ftr-1851	502	1	839	CARDINAL
ftr-1851	505	1	94-56	CARDINAL
ftr-1851	505	2	1994-2	DATE
ftr-1851	505	3	37	DATE
ftr-1851	505	4	north american	NORP
ftr-1851	506	1	north american	NORP
ftr-1851	507	1	' 7	DATE
ftr-1851	507	2	florida progress corp.	ORG
ftr-1851	508	1	348	CARDINAL
ftr-1851	508	2	954	CARDINAL
ftr-1851	508	3	92	CARDINAL
ftr-1851	508	4	2003-6583	DATE
ftr-1851	508	5	11th	ORDINAL
ftr-1851	509	1	10/21/03	CARDINAL
ftr-1851	509	2	114 t.c	QUANTITY
ftr-1851	510	1	587	CARDINAL
ftr-1851	510	2	2000	DATE
ftr-1851	513	1	the tax court's	ORG
ftr-1851	514	1	8	CARDINAL
ftr-1851	516	1	2003-106,2003-44	DATE
ftr-1851	517	1	936	CARDINAL
ftr-1851	517	2	11/03/03	CARDINAL
ftr-1851	521	1	20041	DATE
ftr-1851	521	2	florida	GPE
ftr-1851	522	1	1	CARDINAL
ftr-1851	522	2	over $75	MONEY
ftr-1851	522	3	2	CARDINAL
ftr-1851	522	4	3	CARDINAL
ftr-1851	523	1	9	CARDINAL
ftr-1851	523	2	fifth	ORDINAL
ftr-1851	524	1	alfaro v. commissioner	PERSON
ftr-1851	524	2	349	CARDINAL
ftr-1851	524	3	225,92	CARDINAL
ftr-1851	524	4	2003-6914	DATE
ftr-1851	524	5	20032	DATE
ftr-1851	525	1	50,715	CARDINAL
ftr-1851	525	2	5th	ORDINAL
ftr-1851	526	1	11/6/03	CARDINAL
ftr-1851	527	1	fifth	ORDINAL
ftr-1851	527	2	five	CARDINAL
ftr-1851	528	1	robinson v. commissioner	PERSON
ftr-1851	528	2	119	CARDINAL
ftr-1851	528	3	44	DATE
ftr-1851	530	1	1.163-9t(b)(2)(i)(a	CARDINAL
ftr-1851	531	1	congress	ORG
ftr-1851	531	2	the intervening years	DATE
ftr-1851	532	1	e. depreciation &	ORG
ftr-1851	532	2	1	CARDINAL
ftr-1851	533	1	2002	DATE
ftr-1851	534	1	107	CARDINAL
ftr-1851	534	2	115	CARDINAL
ftr-1851	534	3	260	CARDINAL
ftr-1851	534	4	first-year	DATE
ftr-1851	534	5	30 percent	PERCENT
ftr-1851	534	6	9/10/01	CARDINAL
ftr-1851	534	7	9/11/04	CARDINAL
ftr-1851	534	8	1/1/05	CARDINAL
ftr-1851	535	1	1	CARDINAL
ftr-1851	535	2	168	CARDINAL
ftr-1851	535	3	20 years	DATE
ftr-1851	535	4	2	CARDINAL
ftr-1851	535	5	197	CARDINAL
ftr-1851	535	6	3	CARDINAL
ftr-1851	535	7	4	CARDINAL
ftr-1851	536	1	4,600	MONEY
ftr-1851	538	1	200 percent	PERCENT
ftr-1851	538	2	first-year	DATE
ftr-1851	539	1	a. rev	PERSON
ftr-1851	539	2	proc	PERSON
ftr-1851	540	1	33,2002-20	CARDINAL
ftr-1851	541	1	963	CARDINAL
ftr-1851	541	2	5/20/02	CARDINAL
ftr-1851	542	1	the additional 30 percent	PERCENT
ftr-1851	544	1	first-year	DATE
ftr-1851	545	1	fifty-percent	PERCENT
ftr-1851	546	1	section 168(k)(4	LAW
ftr-1851	546	2	2003	DATE
ftr-1851	546	3	fifty percent	PERCENT
ftr-1851	546	4	the prior 30 percent	PERCENT
ftr-1851	546	5	5/5/03	CARDINAL
ftr-1851	546	6	1/1/05	CARDINAL
ftr-1851	547	1	the 50 percent	PERCENT
ftr-1851	547	2	30 percent	PERCENT
ftr-1851	547	3	first year	DATE
ftr-1851	548	1	4,600	MONEY
ftr-1851	548	2	9/10/01	CARDINAL
ftr-1851	548	3	5/6/03	CARDINAL
ftr-1851	548	4	7,650	MONEY
ftr-1851	548	5	5/5/03	CARDINAL
ftr-1851	548	6	1/1/05	CARDINAL
ftr-1851	550	1	t.d	PERSON
ftr-1851	550	2	9091	DATE
ftr-1851	550	3	68	CARDINAL
ftr-1851	550	4	52986	CARDINAL
ftr-1851	550	5	9/8/03	CARDINAL
ftr-1851	550	6	reg-157164	DATE
ftr-1851	550	7	68	CARDINAL
ftr-1851	550	8	9/8/03	CARDINAL
ftr-1851	551	1	treasury	ORG
ftr-1851	554	1	1.167(a)-14	CARDINAL
ftr-1851	560	1	first year	DATE
ftr-1851	561	1	2	CARDINAL
ftr-1851	561	2	179	CARDINAL
ftr-1851	562	1	2003	DATE
ftr-1851	562	2	§ 179	ORG
ftr-1851	562	3	100,000	MONEY
ftr-1851	562	4	years	DATE
ftr-1851	562	5	2003	DATE
ftr-1851	562	6	2004	DATE
ftr-1851	562	7	2005	DATE
ftr-1851	563	1	those years	DATE
ftr-1851	563	2	400,000	MONEY
ftr-1851	563	3	2004	DATE
ftr-1851	563	4	2005	DATE
ftr-1851	564	1	2003	DATE
ftr-1851	564	2	years	DATE
ftr-1851	564	3	2003	DATE
ftr-1851	565	1	2003	DATE
ftr-1851	565	2	179	CARDINAL
ftr-1851	565	3	years	DATE
ftr-1851	565	4	2003	DATE
ftr-1851	565	5	2005	DATE
ftr-1851	566	1	3	CARDINAL
ftr-1851	568	1	2003-37	DATE
ftr-1851	568	2	2003-15	DATE
ftr-1851	569	1	717	CARDINAL
ftr-1851	569	2	4/14/03	CARDINAL
ftr-1851	570	1	hewlett packard, inc.	ORG
ftr-1851	570	2	v. united states	GPE
ftr-1851	570	3	71	CARDINAL
ftr-1851	570	4	398	CARDINAL
ftr-1851	570	5	fed	ORG
ftr-1851	570	6	cir. 1995)	ORG
ftr-1851	570	7	honeywell, inc.	ORG
ftr-1851	571	1	t. c.	PERSON
ftr-1851	572	1	1992	DATE
ftr-1851	572	2	453	CARDINAL
ftr-1851	572	3	27	CARDINAL
ftr-1851	572	4	571	CARDINAL
ftr-1851	572	5	8th	ORDINAL
ftr-1851	572	6	1994	DATE
ftr-1851	574	1	4	CARDINAL
ftr-1851	576	1	332	CARDINAL
ftr-1851	576	2	1125,91	CARDINAL
ftr-1851	577	1	50,522	CARDINAL
ftr-1851	577	2	8th	ORDINAL
ftr-1851	578	1	6/13/03	CARDINAL
ftr-1851	578	2	89	CARDINAL
ftr-1851	578	3	2002-658	DATE
ftr-1851	578	4	2002-	DATE
ftr-1851	579	1	50,235	CARDINAL
ftr-1851	579	2	d.	NORP
ftr-1851	580	1	9/29/2001	DATE
ftr-1851	581	1	the s corporation	ORG
ftr-1851	582	1	each year	DATE
ftr-1851	582	2	the year	DATE
ftr-1851	583	1	20041	DATE
ftr-1851	583	2	florida	GPE
ftr-1851	586	1	75-491	CARDINAL
ftr-1851	586	2	1975-2	DATE
ftr-1851	586	3	irs	ORG
ftr-1851	587	1	the district court's	ORG
ftr-1851	588	1	one	CARDINAL
ftr-1851	588	2	macrs	ORG
ftr-1851	589	1	320	CARDINAL
ftr-1851	589	2	507	CARDINAL
ftr-1851	589	3	91	CARDINAL
ftr-1851	589	4	2003	DATE
ftr-1851	589	5	629	CARDINAL
ftr-1851	589	6	2003-1	DATE
ftr-1851	590	1	50,214	CARDINAL
ftr-1851	590	2	5th	ORDINAL
ftr-1851	591	1	1/29/03	CARDINAL
ftr-1851	592	1	9105	DATE
ftr-1851	592	2	i.a	DATE
ftr-1851	592	3	2.c	CARDINAL
ftr-1851	593	1	5	CARDINAL
ftr-1851	595	1	2003-54,2003-23	DATE
ftr-1851	596	1	982	CARDINAL
ftr-1851	596	2	6/9/03	CARDINAL
ftr-1851	597	1	90 percent	PERCENT
ftr-1851	598	1	57.0	CARDINAL
ftr-1851	599	1	87-56	CARDINAL
ftr-1851	599	2	19872	DATE
ftr-1851	599	3	674	CARDINAL
ftr-1851	600	1	57.1	CARDINAL
ftr-1851	601	1	87	CARDINAL
ftr-1851	604	1	america	GPE
ftr-1851	604	2	109	CARDINAL
ftr-1851	604	3	21 (1997	DATE
ftr-1851	604	4	348	CARDINAL
ftr-1851	604	5	136	CARDINAL
ftr-1851	604	6	92	CARDINAL
ftr-1851	604	7	2003-6705	DATE
ftr-1851	605	1	50,702	CARDINAL
ftr-1851	605	2	6th	ORDINAL
ftr-1851	606	1	10/30/03	ORDINAL
ftr-1851	607	1	199921045	DATE
ftr-1851	607	2	4/1/99	ORDINAL
ftr-1851	611	1	6	CARDINAL
ftr-1851	612	1	frontier chevrolet co.	ORG
ftr-1851	612	2	116 t.c	QUANTITY
ftr-1851	612	3	289	CARDINAL
ftr-1851	612	4	5/14/01	CARDINAL
ftr-1851	612	5	329	CARDINAL
ftr-1851	612	6	1131	CARDINAL
ftr-1851	612	7	91	CARDINAL
ftr-1851	612	8	2003-2338	DATE
ftr-1851	612	9	2003-1	DATE
ftr-1851	613	1	50,490	CARDINAL
ftr-1851	613	2	9th	ORDINAL
ftr-1851	614	1	5/28/03	CARDINAL
ftr-1851	615	1	ruwe	PERSON
ftr-1851	615	2	197	CARDINAL
ftr-1851	615	3	75-percent	PERCENT
ftr-1851	616	1	15 years	DATE
ftr-1851	616	2	5-year	DATE
ftr-1851	618	1	1.197-2(b)(9	CARDINAL
ftr-1851	618	2	0	CARDINAL
ftr-1851	619	1	ninth	ORDINAL
ftr-1851	619	2	vol.6	NORP
ftr-1851	619	3	197	CARDINAL
ftr-1851	621	1	7	CARDINAL
ftr-1851	621	2	2003-45, 2003-29	DATE
ftr-1851	622	1	86	CARDINAL
ftr-1851	622	2	7/21/03	CARDINAL
ftr-1851	623	1	mid-year	DATE
ftr-1851	623	2	mid-quarter	DATE
ftr-1851	623	3	2001	DATE
ftr-1851	623	4	third	ORDINAL
ftr-1851	623	5	2001-70, 2001-2	DATE
ftr-1851	623	6	437	CARDINAL
ftr-1851	623	7	2001-74, 2001-2	DATE
ftr-1851	623	8	551	CARDINAL
ftr-1851	624	1	treasury	ORG
ftr-1851	624	2	irs	ORG
ftr-1851	624	3	168	CARDINAL
ftr-1851	625	1	a. similarly	PERSON
ftr-1851	625	2	proc	PERSON
ftr-1851	626	1	2003-50	DATE
ftr-1851	626	2	2003-29	DATE
ftr-1851	627	1	119	CARDINAL
ftr-1851	627	2	7/21/03	CARDINAL
ftr-1851	627	3	12/31/03	DATE
ftr-1851	627	4	30-percent	PERCENT
ftr-1851	627	5	first-year	DATE
ftr-1851	627	6	179	CARDINAL
ftr-1851	627	7	the taxable year	DATE
ftr-1851	627	8	9/11/01	CARDINAL
ftr-1851	628	1	8	CARDINAL
ftr-1851	628	2	macrs	ORG
ftr-1851	629	1	reg-138499-02	DATE
ftr-1851	629	2	section 168(i)(5	LAW
ftr-1851	629	3	68	CARDINAL
ftr-1851	629	4	43047	CARDINAL
ftr-1851	629	5	7/21/03	CARDINAL
ftr-1851	630	1	treasury	ORG
ftr-1851	630	2	macrs	ORG
ftr-1851	630	3	168	CARDINAL
ftr-1851	631	1	1	CARDINAL
ftr-1851	631	2	2	CARDINAL
ftr-1851	631	3	3	CARDINAL
ftr-1851	635	1	1.167(g)-i	CARDINAL
ftr-1851	636	1	9	CARDINAL
ftr-1851	636	2	ia 80	FAC
ftr-1851	636	3	group, inc.	ORG
ftr-1851	636	4	v. united states	GPE
ftr-1851	636	5	347	CARDINAL
ftr-1851	636	6	1067,92	CARDINAL
ftr-1851	636	7	2003-6714	DATE
ftr-1851	636	8	2003-1	DATE
ftr-1851	637	1	50,703	CARDINAL
ftr-1851	637	2	8th	ORDINAL
ftr-1851	638	1	10/30/03	ORDINAL
ftr-1851	639	1	section 168(e)(3)(e	LAW
ftr-1851	639	2	15-year	DATE
ftr-1851	640	1	more than 1,400 square feet	QUANTITY
ftr-1851	640	2	1) 50 percent	PERCENT
ftr-1851	640	3	2) 50 percent	PERCENT
ftr-1851	641	1	smith	PERSON
ftr-1851	642	1	15-year	DATE
ftr-1851	643	1	10	CARDINAL
ftr-1851	645	1	campbell v. commissioner	ORG
ftr-1851	645	2	t.c.	PERSON
ftr-1851	645	3	2002-117 2004	DATE
ftr-1851	645	4	florida	GPE
ftr-1851	645	5	9/6/02	CARDINAL
ftr-1851	646	1	8,000	MONEY
ftr-1851	652	1	northen v. commissioner	PERSON
ftr-1851	652	2	t.c.	PERSON
ftr-1851	652	3	2003-113	DATE
ftr-1851	654	1	28	CARDINAL
ftr-1851	655	1	oberman mfg. co.	ORG
ftr-1851	656	1	47	CARDINAL
ftr-1851	656	2	471	CARDINAL
ftr-1851	656	3	1967	DATE
ftr-1851	657	1	f. credits	PERSON
ftr-1851	657	2	1	CARDINAL
ftr-1851	660	1	2003-20	DATE
ftr-1851	660	2	20037	DATE
ftr-1851	661	1	465	CARDINAL
ftr-1851	661	2	2/18/03	CARDINAL
ftr-1851	662	1	45d	DATE
ftr-1851	662	2	39%	PERCENT
ftr-1851	662	3	seven years	DATE
ftr-1851	663	1	2	CARDINAL
ftr-1851	664	1	117 t.c	QUANTITY
ftr-1851	664	2	32	CARDINAL
ftr-1851	664	3	7/24/01	CARDINAL
ftr-1851	665	1	dr.	PERSON
ftr-1851	666	1	44(b	DATE
ftr-1851	667	1	dr.	PERSON
ftr-1851	668	1	the tax court	ORG
ftr-1851	669	1	dr fan	PERSON
ftr-1851	669	2	ada	PERSON
ftr-1851	669	3	a.	PERSON
ftr-1851	671	1	hubbard v. commissioner	PERSON
ftr-1851	671	2	t.c.	PERSON
ftr-1851	672	1	2003-245	DATE
ftr-1851	673	1	5,000	MONEY
ftr-1851	673	2	44	DATE
ftr-1851	674	1	the year	DATE
ftr-1851	674	2	about 30	CARDINAL
ftr-1851	675	1	ada	PERSON
ftr-1851	677	1	3.	CARDINAL
ftr-1851	678	1	ventas. inc.	ORG
ftr-1851	679	1	v. united states	GPE
ftr-1851	679	2	57	CARDINAL
ftr-1851	681	1	411	CARDINAL
ftr-1851	681	2	92	CARDINAL
ftr-1851	681	3	2003	DATE
ftr-1851	681	4	2003-1	DATE
ftr-1851	682	1	50,513	CARDINAL
ftr-1851	682	2	fed	ORG
ftr-1851	683	1	7/30/03	CARDINAL
ftr-1851	684	1	280c	PRODUCT
ftr-1851	684	2	162	CARDINAL
ftr-1851	685	1	the year	DATE
ftr-1851	686	1	wiese	PERSON
ftr-1851	686	2	280c	PRODUCT
ftr-1851	687	1	wiese	PERSON
ftr-1851	690	1	allen v. commissioner	PERSON
ftr-1851	690	2	118 t.c	QUANTITY
ftr-1851	690	3	1 (2002	DATE
ftr-1851	692	1	4.	CARDINAL
ftr-1851	694	1	2003-112	DATE
ftr-1851	694	2	2003-45	DATE
ftr-1851	694	3	1007	DATE
ftr-1851	694	4	11/10/03	CARDINAL
ftr-1851	695	1	tanf8	PERSON
ftr-1851	696	1	5	CARDINAL
ftr-1851	697	1	8930	DATE
ftr-1851	697	2	66	CARDINAL
ftr-1851	697	3	280	CARDINAL
ftr-1851	697	4	irs	ORG
ftr-1851	698	1	2001-19, 2001-10	DATE
ftr-1851	699	1	784	CARDINAL
ftr-1851	699	2	treasury	ORG
ftr-1851	699	3	o'neill	PERSON
ftr-1851	699	4	8	CARDINAL
ftr-1851	699	5	temporaty	ORG
ftr-1851	700	1	2004	DATE
ftr-1851	700	2	florida	GPE
ftr-1851	700	3	4/2/01	DATE
ftr-1851	703	1	12/31/85	CARDINAL
ftr-1851	706	1	1999	DATE
ftr-1851	706	2	0	CARDINAL
ftr-1851	708	1	reg-10517097	DATE
ftr-1851	708	2	63	CARDINAL
ftr-1851	708	3	66503	DATE
ftr-1851	714	1	four	CARDINAL
ftr-1851	716	1	1.41-4(a)(5	DATE
ftr-1851	719	1	1.41-4(a)(5	DATE
ftr-1851	722	1	1.41-4(b	CARDINAL
ftr-1851	725	1	three	CARDINAL
ftr-1851	726	1	9	CARDINAL
ftr-1851	727	1	united stationers, inc.	ORG
ftr-1851	728	1	v. united states	GPE
ftr-1851	728	2	163	CARDINAL
ftr-1851	728	3	440	CARDINAL
ftr-1851	728	4	7th	ORDINAL
ftr-1851	728	5	1998	DATE
ftr-1851	729	1	527	CARDINAL
ftr-1851	729	2	1023	CARDINAL
ftr-1851	729	3	1999	DATE
ftr-1851	729	4	norwest corp.	ORG
ftr-1851	730	1	110 t.c	QUANTITY
ftr-1851	730	2	454	CARDINAL
ftr-1851	730	3	1998	DATE
ftr-1851	730	4	v. united states	GPE
ftr-1851	730	5	116	CARDINAL
ftr-1851	730	6	f. supp	PERSON
ftr-1851	731	1	2d 1028	CARDINAL
ftr-1851	731	2	263	CARDINAL
ftr-1851	731	3	659	CARDINAL
ftr-1851	731	4	7th	ORDINAL
ftr-1851	731	5	2001	DATE
ftr-1851	732	1	vol.6	NORP
ftr-1851	733	1	1999	DATE
ftr-1851	734	1	1	CARDINAL
ftr-1851	734	2	three	CARDINAL
ftr-1851	734	3	2	CARDINAL
ftr-1851	734	4	three	CARDINAL
ftr-1851	736	1	1.414(a)(3)(ii	CARDINAL
ftr-1851	738	1	-01	DATE
ftr-1851	738	2	66	CARDINAL
ftr-1851	738	3	66362	DATE
ftr-1851	738	4	12/26/01	DATE
ftr-1851	740	1	0	CARDINAL
ftr-1851	740	2	treasury	ORG
ftr-1851	740	3	irs	ORG
ftr-1851	741	1	treasury	ORG
ftr-1851	741	2	irs	ORG
ftr-1851	743	1	1.174-2(a)(1	CARDINAL
ftr-1851	745	1	1986	DATE
ftr-1851	749	1	more than one	CARDINAL
ftr-1851	750	1	9104	CARDINAL
ftr-1851	750	2	20041	DATE
ftr-1851	750	3	florida	GPE
ftr-1851	750	4	69	CARDINAL
ftr-1851	750	5	22	CARDINAL
ftr-1851	751	1	december 2001	DATE
ftr-1851	754	1	one	CARDINAL
ftr-1851	756	1	c. anprm	PERSON
ftr-1851	757	1	reg-153656-03	DATE
ftr-1851	758	1	69	CARDINAL
ftr-1851	758	2	43	CARDINAL
ftr-1851	759	1	the treasury department	ORG
ftr-1851	760	1	1	CARDINAL
ftr-1851	761	1	saginaw bay pipeline co.	FAC
ftr-1851	761	2	united states	GPE
ftr-1851	761	3	338	CARDINAL
ftr-1851	761	4	600	CARDINAL
ftr-1851	761	5	92	CARDINAL
ftr-1851	761	6	20035613,2003	CARDINAL
ftr-1851	762	1	50,592	CARDINAL
ftr-1851	762	2	6th	ORDINAL
ftr-1851	762	3	7/30/03	CARDINAL
ftr-1851	762	4	88	CARDINAL
ftr-1851	762	5	2001-6019	DATE
ftr-1851	762	6	2	CARDINAL
ftr-1851	762	7	50,642	CARDINAL
ftr-1851	763	1	8/23/01	CARDINAL
ftr-1851	763	2	0	CARDINAL
ftr-1851	765	1	46.0	CARDINAL
ftr-1851	765	2	13.2	CARDINAL
ftr-1851	765	3	15 years	DATE
ftr-1851	765	4	seven years	DATE
ftr-1851	766	1	the district court described	ORG
ftr-1851	767	1	172	CARDINAL
ftr-1851	767	2	1255	CARDINAL
ftr-1851	767	3	10th	ORDINAL
ftr-1851	767	4	1999	DATE
ftr-1851	769	1	0	CARDINAL
ftr-1851	770	1	sixth	ORDINAL
ftr-1851	770	2	krupansky	PERSON
ftr-1851	772	1	13.2	CARDINAL
ftr-1851	773	1	87-56	CARDINAL
ftr-1851	773	2	1987	DATE
ftr-1851	773	3	2	CARDINAL
ftr-1851	773	4	674	CARDINAL
ftr-1851	773	5	seven years	DATE
ftr-1851	773	6	the 15 years	DATE
ftr-1851	773	7	46.0	CARDINAL
ftr-1851	774	1	a. non-producer	PERSON
ftr-1851	774	2	15-year	DATE
ftr-1851	775	1	clajon gas co.	ORG
ftr-1851	775	2	119	CARDINAL
ftr-1851	775	3	197	CARDINAL
ftr-1851	775	4	10-5	CARDINAL
ftr-1851	776	1	halpern	PERSON
ftr-1851	776	2	15-year	DATE
ftr-1851	776	3	7-year	DATE
ftr-1851	778	1	109	CARDINAL
ftr-1851	779	1	416	CARDINAL
ftr-1851	779	2	1997	DATE
ftr-1851	780	1	172	CARDINAL
ftr-1851	780	2	1255	CARDINAL
ftr-1851	780	3	10th	ORDINAL
ftr-1851	780	4	1999	DATE
ftr-1851	780	5	tenth	ORDINAL
ftr-1851	781	1	clajon	PERSON
ftr-1851	782	1	0	CARDINAL
ftr-1851	782	2	tenth	ORDINAL
ftr-1851	783	1	87-56	CARDINAL
ftr-1851	783	2	19872	DATE
ftr-1851	783	3	674	CARDINAL
ftr-1851	783	4	7-year	DATE
ftr-1851	785	1	wells	PERSON
ftr-1851	785	2	119	CARDINAL
ftr-1851	785	3	157	CARDINAL
ftr-1851	785	4	10/7/02	CARDINAL
ftr-1851	785	5	first	ORDINAL
ftr-1851	786	1	foley	PERSON
ftr-1851	787	1	eighth	ORDINAL
ftr-1851	787	2	7year	CARDINAL
ftr-1851	788	1	clajon gas.	ORG
ftr-1851	789	1	354	CARDINAL
ftr-1851	789	2	2004-396,2004-1	DATE
ftr-1851	790	1	50,123	CARDINAL
ftr-1851	790	2	8th	ORDINAL
ftr-1851	790	3	1/12/04	CARDINAL
ftr-1851	791	1	eighth	ORDINAL
ftr-1851	791	2	sixth	ORDINAL
ftr-1851	792	1	2	CARDINAL
ftr-1851	792	2	exxon	ORG
ftr-1851	792	3	exxon	ORG
ftr-1851	793	1	a. tax court:	ORG
ftr-1851	794	1	exxon corp.	ORG
ftr-1851	794	2	102	CARDINAL
ftr-1851	794	3	721	CARDINAL
ftr-1851	794	4	6/6/94	CARDINAL
ftr-1851	797	1	five	CARDINAL
ftr-1851	797	2	exxon	ORG
ftr-1851	800	1	exxon corp.	ORG
ftr-1851	800	2	v. united states	GPE
ftr-1851	800	3	33	CARDINAL
ftr-1851	802	1	250	CARDINAL
ftr-1851	802	2	75	CARDINAL
ftr-1851	802	3	95-1733	DATE
ftr-1851	802	4	95	CARDINAL
ftr-1851	802	5	50,245	CARDINAL
ftr-1851	802	6	fed	ORG
ftr-1851	804	1	4/11/95	CARDINAL
ftr-1851	806	1	21 cents	MONEY
ftr-1851	806	2	exxon	ORG
ftr-1851	807	1	41 cents	MONEY
ftr-1851	809	1	20041	DATE
ftr-1851	809	2	florida	GPE
ftr-1851	810	1	exxon cor	ORG
ftr-1851	811	1	v. united states	GPE
ftr-1851	811	2	88	CARDINAL
ftr-1851	811	3	968	CARDINAL
ftr-1851	811	4	77	CARDINAL
ftr-1851	811	5	96	CARDINAL
ftr-1851	812	1	50,324	CARDINAL
ftr-1851	812	2	fed	ORG
ftr-1851	812	3	cir	ORG
ftr-1851	814	1	520	CARDINAL
ftr-1851	814	2	u.s. 1119	DATE
ftr-1851	814	3	3/17/97	CARDINAL
ftr-1851	814	4	33	CARDINAL
ftr-1851	816	1	250,95-1	CARDINAL
ftr-1851	816	2	50,245	CARDINAL
ftr-1851	816	3	fed	ORG
ftr-1851	818	1	1995	DATE
ftr-1851	819	1	39 cents	MONEY
ftr-1851	820	1	611	CARDINAL
ftr-1851	823	1	d.	NORP
ftr-1851	825	1	exxon corp.	ORG
ftr-1851	825	2	v. united states	GPE
ftr-1851	825	3	45	CARDINAL
ftr-1851	827	1	581	CARDINAL
ftr-1851	827	2	84	CARDINAL
ftr-1851	827	3	2000	CARDINAL
ftr-1851	827	4	50,116	CARDINAL
ftr-1851	827	5	fed	ORG
ftr-1851	829	1	12/2/99	CARDINAL
ftr-1851	830	1	exxon	ORG
ftr-1851	830	2	$172.6 million	MONEY
ftr-1851	830	3	1975	DATE
ftr-1851	830	4	613a(b)(1)(b	CARDINAL
ftr-1851	830	5	613	CARDINAL
ftr-1851	831	1	houston lighting & power co.	ORG
ftr-1851	831	2	hl&p	ORG
ftr-1851	831	3	power co.	ORG
ftr-1851	831	4	irs	ORG
ftr-1851	831	5	1975	DATE
ftr-1851	831	6	exxon	ORG
ftr-1851	834	1	exxon	ORG
ftr-1851	835	1	1.613-3(a	CARDINAL
ftr-1851	835	2	post-1974	DATE
ftr-1851	836	1	gibson	PERSON
ftr-1851	836	2	1) reg	MONEY
ftr-1851	837	1	post-1974	DATE
ftr-1851	838	1	exxon, corp.	ORG
ftr-1851	838	2	v. united states	GPE
ftr-1851	838	3	88	CARDINAL
ftr-1851	838	4	968	CARDINAL
ftr-1851	838	5	fed	ORG
ftr-1851	838	6	cir. 1996	ORG
ftr-1851	838	7	2	CARDINAL
ftr-1851	838	8	post-1974	DATE
ftr-1851	839	1	40	CARDINAL
ftr-1851	841	1	73	CARDINAL
ftr-1851	841	2	1998	DATE
ftr-1851	842	1	first	ORDINAL
ftr-1851	843	1	1.613a-7(c)(5	DATE
ftr-1851	844	1	exxon	ORG
ftr-1851	844	2	hl&p	ORG
ftr-1851	845	1	hl&p	ORG
ftr-1851	845	2	exxon	ORG
ftr-1851	845	3	feb. 1, 1975	DATE
ftr-1851	846	1	exxon	ORG
ftr-1851	848	1	exxon	ORG
ftr-1851	848	2	february 1, 1975	DATE
ftr-1851	849	1	0	CARDINAL
ftr-1851	850	1	second	ORDINAL
ftr-1851	850	2	exxon	ORG
ftr-1851	850	3	1975	DATE
ftr-1851	850	4	0.6831	MONEY
ftr-1851	851	1	1	CARDINAL
ftr-1851	851	2	the texas gulf coast/east texas region	ORG
ftr-1851	851	3	exxon	ORG
ftr-1851	851	4	1975	DATE
ftr-1851	852	1	2	CARDINAL
ftr-1851	852	2	gibson	PERSON
ftr-1851	852	3	exxon	ORG
ftr-1851	852	4	1975	DATE
ftr-1851	852	5	90.24 percent	PERCENT
ftr-1851	852	6	only 9.74 percent	PERCENT
ftr-1851	852	7	exxon	ORG
ftr-1851	853	1	3	CARDINAL
ftr-1851	853	2	reg	CARDINAL
ftr-1851	854	1	1.613-3(a	QUANTITY
ftr-1851	854	2	0.6831	MONEY
ftr-1851	855	1	exxon	ORG
ftr-1851	856	1	exxon	ORG
ftr-1851	860	1	exxon mobil corp.	ORG
ftr-1851	861	1	v. united states	GPE
ftr-1851	861	2	244	CARDINAL
ftr-1851	861	3	1341	CARDINAL
ftr-1851	861	4	87	CARDINAL
ftr-1851	861	5	1508	DATE
ftr-1851	861	6	2001-	DATE
ftr-1851	862	1	50,348	CARDINAL
ftr-1851	862	2	fed	ORG
ftr-1851	862	3	cir	PERSON
ftr-1851	862	4	4/3/01	DATE
ftr-1851	864	1	michel	PERSON
ftr-1851	865	1	1.613-3(a	CARDINAL
ftr-1851	865	2	1975	DATE
ftr-1851	866	1	congress	ORG
ftr-1851	867	1	1975	DATE
ftr-1851	867	2	pre-1975	GPE
ftr-1851	872	1	hl&p	ORG
ftr-1851	872	2	exxon	ORG
ftr-1851	873	1	exxon	ORG
ftr-1851	873	2	hl&p	ORG
ftr-1851	874	1	exxon	ORG
ftr-1851	875	1	hl&p	PERSON
ftr-1851	876	1	20041	DATE
ftr-1851	876	2	florida	GPE
ftr-1851	876	3	texas	GPE
ftr-1851	876	4	hl&p	ORG
ftr-1851	877	1	exxon mobil	ORG
ftr-1851	877	2	conp	PRODUCT
ftr-1851	878	1	v. united states	PERSON
ftr-1851	878	2	253	CARDINAL
ftr-1851	878	3	915	CARDINAL
ftr-1851	878	4	2003-2	DATE
ftr-1851	879	1	50,260	CARDINAL
ftr-1851	879	2	n.d.tex	ORG
ftr-1851	880	1	3/10/03	CARDINAL
ftr-1851	881	1	the 1976 year	DATE
ftr-1851	881	2	under 18	DATE
ftr-1851	882	1	two	CARDINAL
ftr-1851	882	2	hl&p	ORG
ftr-1851	882	3	exxon	ORG
ftr-1851	882	4	1974	DATE
ftr-1851	882	5	1975	DATE
ftr-1851	883	1	3	CARDINAL
ftr-1851	883	2	29	CARDINAL
ftr-1851	884	1	proc	PERSON
ftr-1851	885	1	2000-47	DATE
ftr-1851	885	2	200046	DATE
ftr-1851	886	1	482	CARDINAL
ftr-1851	887	1	proc	PERSON
ftr-1851	888	1	2000-3	DATE
ftr-1851	888	2	1	CARDINAL
ftr-1851	888	3	103	CARDINAL
ftr-1851	888	4	irs	ORG
ftr-1851	890	1	a. rulings	PERSON
ftr-1851	891	1	treasury	ORG
ftr-1851	892	1	proc	PERSON
ftr-1851	893	1	2001-30, 2001-19	DATE
ftr-1851	893	2	1163	DATE
ftr-1851	893	3	1	CARDINAL
ftr-1851	893	4	proc	PERSON
ftr-1851	894	1	2001-34	DATE
ftr-1851	894	2	2001-22	DATE
ftr-1851	895	1	1293	CARDINAL
ftr-1851	895	2	5/8/01	CARDINAL
ftr-1851	902	1	eleven days later	DATE
ftr-1851	903	1	proc	PERSON
ftr-1851	904	1	2001-34	DATE
ftr-1851	904	2	proc	PERSON
ftr-1851	905	1	2001-30	DATE
ftr-1851	906	1	one	CARDINAL
ftr-1851	908	1	c. irs	PERSON
ftr-1851	909	1	2003-46	DATE
ftr-1851	909	2	2003-30	DATE
ftr-1851	910	1	222	CARDINAL
ftr-1851	910	2	7/28/03	CARDINAL
ftr-1851	911	1	irs	ORG
ftr-1851	911	2	29	CARDINAL
ftr-1851	912	1	irs	ORG
ftr-1851	913	1	2003-70	DATE
ftr-1851	913	2	200346	DATE
ftr-1851	913	3	1090	CARDINAL
ftr-1851	913	4	10/29/03	CARDINAL
ftr-1851	914	1	2003-46	DATE
ftr-1851	916	1	proc	PERSON
ftr-1851	917	1	2001-30	DATE
ftr-1851	918	1	86-100	CARDINAL
ftr-1851	920	1	proc	PERSON
ftr-1851	921	1	2001-30	DATE
ftr-1851	921	2	proc	PERSON
ftr-1851	922	1	2001-34	DATE
ftr-1851	924	1	astm	GPE
ftr-1851	924	2	ftir data	LOC
ftr-1851	926	1	the nist national voluntary laboratory	ORG
ftr-1851	927	1	2003	DATE
ftr-1851	928	1	20041	DATE
ftr-1851	928	2	florida	GPE
ftr-1851	928	3	i. at-risk	PERSON
ftr-1851	928	4	1	CARDINAL
ftr-1851	930	1	mattie k. carter	PERSON
ftr-1851	930	2	united states	GPE
ftr-1851	930	3	256	CARDINAL
ftr-1851	930	4	536	CARDINAL
ftr-1851	930	5	91	CARDINAL
ftr-1851	930	6	2003-1946,2003	DATE
ftr-1851	931	1	50,418	CARDINAL
ftr-1851	931	2	n.d. tex	GPE
ftr-1851	931	3	4/11/03	CARDINAL
ftr-1851	933	1	2	CARDINAL
ftr-1851	934	1	reg-209377-89	DATE
ftr-1851	934	2	68	CARDINAL
ftr-1851	934	3	40583	DATE
ftr-1851	935	1	section 465(b)(3	LAW
ftr-1851	936	1	1	CARDINAL
ftr-1851	936	2	2	CARDINAL
ftr-1851	936	3	3	CARDINAL
ftr-1851	936	4	1245	CARDINAL
ftr-1851	936	5	4	CARDINAL
ftr-1851	937	1	465	CARDINAL
ftr-1851	937	2	453(c)(3)(a	PRODUCT
ftr-1851	937	3	alexander v. commissioner	PERSON
ftr-1851	937	4	95	CARDINAL
ftr-1851	937	5	467	CARDINAL
ftr-1851	937	6	1990	DATE
ftr-1851	937	7	stell v. commissioner	PERSON
ftr-1851	937	8	999	CARDINAL
ftr-1851	937	9	544	CARDINAL
ftr-1851	937	10	9th	ORDINAL
ftr-1851	937	11	1993	DATE
ftr-1851	940	1	1.465-8	CARDINAL
ftr-1851	940	2	1.465-20	CARDINAL
ftr-1851	940	3	465(c)(3)(a	DATE
ftr-1851	942	1	a. capital gain	ORG
ftr-1851	942	2	1	CARDINAL
ftr-1851	945	1	2003-7	DATE
ftr-1851	945	2	2003-5	DATE
ftr-1851	946	1	363	CARDINAL
ftr-1851	946	2	1/16/03	CARDINAL
ftr-1851	947	1	irs	ORG
ftr-1851	947	2	1	CARDINAL
ftr-1851	947	3	2	CARDINAL
ftr-1851	948	1	3	CARDINAL
ftr-1851	948	2	4	CARDINAL
ftr-1851	948	3	5	CARDINAL
ftr-1851	950	1	1259(d)(1	CARDINAL
ftr-1851	951	1	vol.6	NORP
ftr-1851	951	2	2	CARDINAL
ftr-1851	952	1	2003-31	DATE
ftr-1851	952	2	2003-13	DATE
ftr-1851	953	1	643	CARDINAL
ftr-1851	953	2	3/31/03	CARDINAL
ftr-1851	954	1	two	CARDINAL
ftr-1851	955	1	first	ORDINAL
ftr-1851	955	2	reg	CARDINAL
ftr-1851	956	1	1.1233-1	CARDINAL
ftr-1851	957	1	second	ORDINAL
ftr-1851	957	2	1259	CARDINAL
ftr-1851	957	3	1001(d)(2	CARDINAL
ftr-1851	957	4	1997	DATE
ftr-1851	958	1	3	CARDINAL
ftr-1851	958	2	15 percent	PERCENT
ftr-1851	959	1	2003	DATE
ftr-1851	959	2	more than one year	DATE
ftr-1851	959	3	greater than 15 percent	PERCENT
ftr-1851	959	4	20-percent	PERCENT
ftr-1851	959	5	15 percent	PERCENT
ftr-1851	960	1	10 or 15 percent	PERCENT
ftr-1851	960	2	10-percent	PERCENT
ftr-1851	960	3	5 percent	PERCENT
ftr-1851	960	4	zero percent	PERCENT
ftr-1851	960	5	10and 15-percent	DATE
ftr-1851	960	6	2008	DATE
ftr-1851	961	1	25and	CARDINAL
ftr-1851	961	2	28-percent	PERCENT
ftr-1851	962	1	25 percent	PERCENT
ftr-1851	962	2	greater than 15 percent	PERCENT
ftr-1851	962	3	28 percent	PERCENT
ftr-1851	962	4	0	CARDINAL
ftr-1851	963	1	years	DATE
ftr-1851	963	2	5/6/03	CARDINAL
ftr-1851	963	3	2003	DATE
ftr-1851	964	1	5/6/03	CARDINAL
ftr-1851	965	1	5/5/03	CARDINAL
ftr-1851	966	1	4.	CARDINAL
ftr-1851	967	1	baker v. commissioner	PERSON
ftr-1851	967	2	338	CARDINAL
ftr-1851	967	3	789	CARDINAL
ftr-1851	967	4	92	CARDINAL
ftr-1851	967	5	2003-5640	DATE
ftr-1851	967	6	2003-2	DATE
ftr-1851	968	1	50,604	CARDINAL
ftr-1851	968	2	7th	ORDINAL
ftr-1851	968	3	118	CARDINAL
ftr-1851	968	4	452	CARDINAL
ftr-1851	968	5	5/29/02	CARDINAL
ftr-1851	971	1	seventh	ORDINAL
ftr-1851	971	2	bauer	PERSON
ftr-1851	971	3	the tax court	ORG
ftr-1851	975	1	20041	DATE
ftr-1851	975	2	florida	GPE
ftr-1851	976	1	warren baker	PERSON
ftr-1851	977	1	5	CARDINAL
ftr-1851	977	2	welter v. commissioner	PERSON
ftr-1851	977	3	t.c.	PERSON
ftr-1851	978	1	2003-299	DATE
ftr-1851	978	2	10/29/03	CARDINAL
ftr-1851	979	1	reg	CARDINAL
ftr-1851	980	1	1.1221-2	CARDINAL
ftr-1851	982	1	reg	CARDINAL
ftr-1851	983	1	1.1221-2	CARDINAL
ftr-1851	983	2	121 1	DATE
ftr-1851	985	1	guinan v. united states	PERSON
ftr-1851	985	2	91	CARDINAL
ftr-1851	985	3	2003-2174,2003	DATE
ftr-1851	986	1	50,475	CARDINAL
ftr-1851	986	2	d. ariz	ORG
ftr-1851	987	1	4/9/03	ORG
ftr-1851	989	1	1.121-1	CARDINAL
ftr-1851	989	2	the year	DATE
ftr-1851	990	1	three	CARDINAL
ftr-1851	990	2	wisconsin	GPE
ftr-1851	990	3	georgia	GPE
ftr-1851	990	4	arizona	GPE
ftr-1851	991	1	the five year	DATE
ftr-1851	991	2	wisconsin	GPE
ftr-1851	991	3	wisconsin	GPE
ftr-1851	991	4	847 days	DATE
ftr-1851	991	5	two	CARDINAL
ftr-1851	991	6	563 days	DATE
ftr-1851	991	7	georgia	GPE
ftr-1851	991	8	375 days	DATE
ftr-1851	991	9	arizona	GPE
ftr-1851	991	10	georgia	GPE
ftr-1851	991	11	arizona	GPE
ftr-1851	991	12	wisconsin	GPE
ftr-1851	992	1	wisconsin	GPE
ftr-1851	992	2	the first year	DATE
ftr-1851	992	3	five-year	DATE
ftr-1851	993	1	treas	GPE
ftr-1851	995	1	1.121-1	CARDINAL
ftr-1851	995	2	wisconsin	GPE
ftr-1851	995	3	wisconsin	GPE
ftr-1851	995	4	georgia	GPE
ftr-1851	995	5	arizona	GPE
ftr-1851	995	6	arizona	GPE
ftr-1851	995	7	georgia	GPE
ftr-1851	995	8	wisconsin	GPE
ftr-1851	995	9	arizona	GPE
ftr-1851	995	10	georgia	GPE
ftr-1851	995	11	wisconsin	GPE
ftr-1851	996	1	wisconsin	GPE
ftr-1851	996	2	121	CARDINAL
ftr-1851	997	1	1	CARDINAL
ftr-1851	998	1	proc	PERSON
ftr-1851	999	1	2003-39	DATE
ftr-1851	999	2	2003-22	DATE
ftr-1851	1000	1	971	CARDINAL
ftr-1851	1000	2	6/2/03	CARDINAL
ftr-1851	1002	1	2002	DATE
ftr-1851	1002	2	78-22	CARDINAL
ftr-1851	1002	3	4/1/02	CARDINAL
ftr-1851	1003	1	1035 1	DATE
ftr-1851	1003	2	2003-76	DATE
ftr-1851	1003	3	2003-33	DATE
ftr-1851	1004	1	355	CARDINAL
ftr-1851	1004	2	8/18/03	CARDINAL
ftr-1851	1005	1	60 percent	PERCENT
ftr-1851	1005	2	1035	CARDINAL
ftr-1851	1006	1	§ §	ORG
ftr-1851	1006	2	72 and 1031	DATE
ftr-1851	1007	1	60 percent	PERCENT
ftr-1851	1008	1	40 percent	PERCENT
ftr-1851	1009	1	e. section 1041 1	PERSON
ftr-1851	1012	1	9035	DATE
ftr-1851	1012	2	third	ORDINAL
ftr-1851	1012	3	68	CARDINAL
ftr-1851	1012	4	1534	CARDINAL
ftr-1851	1012	5	1/13/03	CARDINAL
ftr-1851	1013	1	reg-107151-00	DATE
ftr-1851	1013	2	third	ORDINAL
ftr-1851	1013	3	66	CARDINAL
ftr-1851	1013	4	40659	DATE
ftr-1851	1015	1	1.1041-2	CARDINAL
ftr-1851	1017	1	1.1041-2	CARDINAL
ftr-1851	1020	1	1.1041-2	CARDINAL
ftr-1851	1021	1	one	CARDINAL
ftr-1851	1022	1	wall v. united states	ORG
ftr-1851	1022	2	164	CARDINAL
ftr-1851	1022	3	462	CARDINAL
ftr-1851	1022	4	4th	ORDINAL
ftr-1851	1022	5	1947	DATE
ftr-1851	1022	6	sullivan v. united states	PERSON
ftr-1851	1022	7	363	CARDINAL
ftr-1851	1022	8	724	CARDINAL
ftr-1851	1022	9	1966	DATE
ftr-1851	1024	1	1041	CARDINAL
ftr-1851	1025	1	section 1041	LAW
ftr-1851	1026	1	1041	CARDINAL
ftr-1851	1029	1	form 10	DATE
ftr-1851	1030	1	ames	GPE
ftr-1851	1030	2	united states	GPE
ftr-1851	1030	3	981	CARDINAL
ftr-1851	1030	4	456	CARDINAL
ftr-1851	1030	5	9th	ORDINAL
ftr-1851	1030	6	1992	DATE
ftr-1851	1030	7	ames v. commissioner	ORG
ftr-1851	1030	8	102	CARDINAL
ftr-1851	1030	9	522	CARDINAL
ftr-1851	1030	10	1994	DATE
ftr-1851	1030	11	7	CARDINAL
ftr-1851	1031	1	20041	DATE
ftr-1851	1031	2	florida	GPE
ftr-1851	1033	1	1	CARDINAL
ftr-1851	1033	2	1041	CARDINAL
ftr-1851	1033	3	2	CARDINAL
ftr-1851	1033	4	1041	CARDINAL
ftr-1851	1037	1	2	CARDINAL
ftr-1851	1037	2	1.1041-2(d	CARDINAL
ftr-1851	1039	1	january 13, 2003	DATE
ftr-1851	1039	2	january 13, 2003	DATE
ftr-1851	1040	1	january 13, 2003	DATE
ftr-1851	1040	2	before january 13, 2003	DATE
ftr-1851	1040	3	august 3, 2001	DATE
ftr-1851	1040	4	2	CARDINAL
ftr-1851	1041	1	a. fringe	PERSON
ftr-1851	1041	2	1	CARDINAL
ftr-1851	1042	1	irs	ORG
ftr-1851	1042	2	2001-10	DATE
ftr-1851	1042	3	one	CARDINAL
ftr-1851	1042	4	two	CARDINAL
ftr-1851	1043	1	2002-8, 2002-4	DATE
ftr-1851	1044	1	398	CARDINAL
ftr-1851	1044	2	1/28/02	CARDINAL
ftr-1851	1044	3	2001-10, 2001-5	DATE
ftr-1851	1045	1	459	CARDINAL
ftr-1851	1046	1	treasury	ORG
ftr-1851	1049	1	2001-10	DATE
ftr-1851	1051	1	1271-1275	CARDINAL
ftr-1851	1054	1	58	CARDINAL
ftr-1851	1054	2	1/28/02	CARDINAL
ftr-1851	1055	1	a.	PERSON
ftr-1851	1055	2	2002-8	DATE
ftr-1851	1056	1	reg-164754-01	DATE
ftr-1851	1056	2	67	CARDINAL
ftr-1851	1056	3	45414	DATE
ftr-1851	1057	1	2002-8	DATE
ftr-1851	1060	1	2002-59	DATE
ftr-1851	1060	2	2002-36	DATE
ftr-1851	1061	1	481	CARDINAL
ftr-1851	1061	2	9/9/02	CARDINAL
ftr-1851	1062	1	irs	ORG
ftr-1851	1062	2	2001	DATE
ftr-1851	1063	1	one	CARDINAL
ftr-1851	1063	2	0	CARDINAL
ftr-1851	1064	1	today, 2002	DATE
ftr-1851	1064	2	161-4	MONEY
ftr-1851	1064	3	8/20/02	CARDINAL
ftr-1851	1064	4	treasury	ORG
ftr-1851	1064	5	7/28/02	CARDINAL
ftr-1851	1064	6	the new york times	ORG
ftr-1851	1064	7	jonathan blattmachr	PERSON
ftr-1851	1064	8	1996	DATE
ftr-1851	1066	1	reg-16475401	DATE
ftr-1851	1066	2	68	CARDINAL
ftr-1851	1066	3	24898	CARDINAL
ftr-1851	1066	4	5/8/03	CARDINAL
ftr-1851	1067	1	2004	DATE
ftr-1851	1068	1	florida	GPE
ftr-1851	1068	2	the 2002	DATE
ftr-1851	1073	1	third	ORDINAL
ftr-1851	1074	1	9/17/03	CARDINAL
ftr-1851	1075	1	t.d	PERSON
ftr-1851	1075	2	9092	DATE
ftr-1851	1075	3	68	CARDINAL
ftr-1851	1075	4	54336	CARDINAL
ftr-1851	1075	5	9/17/03	CARDINAL
ftr-1851	1077	1	1.61-22	CARDINAL
ftr-1851	1077	2	1.83-3(e	CARDINAL
ftr-1851	1077	3	1.83-6(a)(5	CARDINAL
ftr-1851	1077	4	1.301-1(q	CARDINAL
ftr-1851	1078	1	1.7872-15	CARDINAL
ftr-1851	1078	2	1.61-22(b)(1	CARDINAL
ftr-1851	1078	3	2	CARDINAL
ftr-1851	1080	1	9/17/03	CARDINAL
ftr-1851	1080	2	9/17/03	CARDINAL
ftr-1851	1081	1	1	CARDINAL
ftr-1851	1081	2	2003-105	DATE
ftr-1851	1081	3	2003-40	DATE
ftr-1851	1082	1	696	CARDINAL
ftr-1851	1084	1	9/17/03	CARDINAL
ftr-1851	1084	2	2002-8	DATE
ftr-1851	1085	1	2	CARDINAL
ftr-1851	1086	1	tuka v. commissioner	PERSON
ftr-1851	1086	2	120	CARDINAL
ftr-1851	1086	3	1	CARDINAL
ftr-1851	1086	4	1/06/03	CARDINAL
ftr-1851	1087	1	age, years	DATE
ftr-1851	1087	2	104(a)(3	CARDINAL
ftr-1851	1088	1	ruwe	PERSON
ftr-1851	1090	1	3	CARDINAL
ftr-1851	1090	2	139	CARDINAL
ftr-1851	1092	1	2003-12	DATE
ftr-1851	1092	2	2003-3	DATE
ftr-1851	1093	1	283	CARDINAL
ftr-1851	1093	2	1/21/03	CARDINAL
ftr-1851	1094	1	102	CARDINAL
ftr-1851	1095	1	vol.6	NORP
ftr-1851	1095	2	102	CARDINAL
ftr-1851	1096	1	4	CARDINAL
ftr-1851	1096	2	fsas	GPE
ftr-1851	1098	1	2003-43	DATE
ftr-1851	1098	2	2003-21	DATE
ftr-1851	1099	1	935	CARDINAL
ftr-1851	1099	2	5/27/03	CARDINAL
ftr-1851	1100	1	fsa	ORG
ftr-1851	1100	2	2002-45, 2002-28	DATE
ftr-1851	1100	3	105	CARDINAL
ftr-1851	1100	4	1	CARDINAL
ftr-1851	1100	5	fsa	ORG
ftr-1851	1100	6	hra	ORG
ftr-1851	1100	7	2	CARDINAL
ftr-1851	1100	8	3	CARDINAL
ftr-1851	1100	9	4	CARDINAL
ftr-1851	1100	10	5	CARDINAL
ftr-1851	1102	1	a.	PERSON
ftr-1851	1102	2	fsa	ORG
ftr-1851	1104	1	2003-102,2003-38	DATE
ftr-1851	1105	1	559	CARDINAL
ftr-1851	1105	2	9/22/03	CARDINAL
ftr-1851	1106	1	fsa	ORG
ftr-1851	1106	2	§ 213(b	ORG
ftr-1851	1106	3	213	CARDINAL
ftr-1851	1107	1	213	CARDINAL
ftr-1851	1108	1	213	CARDINAL
ftr-1851	1109	1	2003-58	DATE
ftr-1851	1109	2	2003-22	DATE
ftr-1851	1110	1	959	CARDINAL
ftr-1851	1110	2	6/2/03	CARDINAL
ftr-1851	1111	1	213	CARDINAL
ftr-1851	1113	1	5	CARDINAL
ftr-1851	1114	1	2004-2,2004-2	DATE
ftr-1851	1115	1	269	CARDINAL
ftr-1851	1115	2	1/12/04	CARDINAL
ftr-1851	1116	1	irs	ORG
ftr-1851	1116	2	223	CARDINAL
ftr-1851	1116	3	1201	CARDINAL
ftr-1851	1116	4	2003	DATE
ftr-1851	1117	1	108173	DATE
ftr-1851	1117	2	117	CARDINAL
ftr-1851	1117	3	2066	CARDINAL
ftr-1851	1119	1	fsas	GPE
ftr-1851	1120	1	20041	DATE
ftr-1851	1120	2	florida	GPE
ftr-1851	1120	3	1	CARDINAL
ftr-1851	1121	1	proc	PERSON
ftr-1851	1122	1	2003-44	DATE
ftr-1851	1122	2	2003-25	DATE
ftr-1851	1123	1	1051	CARDINAL
ftr-1851	1123	2	6/23/03	CARDINAL
ftr-1851	1124	1	2002-47, 2002-29	DATE
ftr-1851	1125	1	133	CARDINAL
ftr-1851	1126	1	10/1/03	CARDINAL
ftr-1851	1127	1	2	CARDINAL
ftr-1851	1127	2	reg-209500-86	DATE
ftr-1851	1127	3	reg-164464-02	DATE
ftr-1851	1127	4	67	CARDINAL
ftr-1851	1128	1	§§ 41 l(b)(1)(h	ORG
ftr-1851	1128	2	41 1(b)(2	CARDINAL
ftr-1851	1130	1	section 411	LAW
ftr-1851	1130	2	411	CARDINAL
ftr-1851	1130	3	411	CARDINAL
ftr-1851	1133	1	1	CARDINAL
ftr-1851	1133	2	2	CARDINAL
ftr-1851	1134	1	second	ORDINAL
ftr-1851	1135	1	a. treasury	PERSON
ftr-1851	1135	2	irs	ORG
ftr-1851	1136	1	2003-22,2003-17	DATE
ftr-1851	1136	2	846	CARDINAL
ftr-1851	1137	1	401	CARDINAL
ftr-1851	1139	1	xerox	ORG
ftr-1851	1139	2	ibm	ORG
ftr-1851	1140	1	berger v. xerox	PERSON
ftr-1851	1141	1	338	CARDINAL
ftr-1851	1141	2	755	CARDINAL
ftr-1851	1141	3	2003-2	DATE
ftr-1851	1142	1	50,597	CARDINAL
ftr-1851	1142	2	7th	ORDINAL
ftr-1851	1142	3	under $25,000	MONEY
ftr-1851	1142	4	cooper v. ibm personal pension plan	ORG
ftr-1851	1142	5	274	CARDINAL
ftr-1851	1142	6	1010	DATE
ftr-1851	1142	7	2003-2	DATE
ftr-1851	1143	1	50,576	CARDINAL
ftr-1851	1143	2	111	CARDINAL
ftr-1851	1146	1	3	CARDINAL
ftr-1851	1147	1	boise cascade corp.	ORG
ftr-1851	1148	1	v. united states	GPE
ftr-1851	1148	2	329	CARDINAL
ftr-1851	1148	3	751,91	CARDINAL
ftr-1851	1149	1	2003-2280,2003	DATE
ftr-1851	1150	1	50,472	CARDINAL
ftr-1851	1150	2	9th	ORDINAL
ftr-1851	1150	3	4/10/03	CARDINAL
ftr-1851	1151	1	boise cascade's	ORG
ftr-1851	1151	2	over 6.7 million	CARDINAL
ftr-1851	1151	3	boise cascade convertible preferred stock	ORG
ftr-1851	1152	1	boise cascade	ORG
ftr-1851	1153	1	boise cascade's	ORG
ftr-1851	1153	2	301	CARDINAL
ftr-1851	1155	1	318	CARDINAL
ftr-1851	1157	1	section 83	LAW
ftr-1851	1157	2	1	CARDINAL
ftr-1851	1159	1	robinson v. united states	PERSON
ftr-1851	1159	2	52	CARDINAL
ftr-1851	1161	1	725	CARDINAL
ftr-1851	1161	2	90	CARDINAL
ftr-1851	1161	3	2002-5003	DATE
ftr-1851	1161	4	2002-	DATE
ftr-1851	1162	1	50,524	CARDINAL
ftr-1851	1162	2	6/24/02	CARDINAL
ftr-1851	1164	1	110 t.c	QUANTITY
ftr-1851	1164	2	236	CARDINAL
ftr-1851	1164	3	1998	DATE
ftr-1851	1164	4	198	CARDINAL
ftr-1851	1164	5	248	CARDINAL
ftr-1851	1164	6	6th	ORDINAL
ftr-1851	1164	7	1999	DATE
ftr-1851	1165	1	530	CARDINAL
ftr-1851	1165	2	2000	DATE
ftr-1851	1166	1	the year	DATE
ftr-1851	1166	2	zero	CARDINAL
ftr-1851	1166	3	the s corporation90	ORG
ftr-1851	1167	1	$28 million	MONEY
ftr-1851	1167	2	$2 million	MONEY
ftr-1851	1167	3	zero	CARDINAL
ftr-1851	1167	4	three years later	DATE
ftr-1851	1168	1	a.	PERSON
ftr-1851	1168	2	reg	CARDINAL
ftr-1851	1169	1	1.83-6(a	CARDINAL
ftr-1851	1171	1	robinson v. united states	PERSON
ftr-1851	1171	2	335	CARDINAL
ftr-1851	1171	3	1365	CARDINAL
ftr-1851	1171	4	92	CARDINAL
ftr-1851	1171	5	2003-5349	DATE
ftr-1851	1171	6	2003-2	DATE
ftr-1851	1171	7	50,590	CARDINAL
ftr-1851	1171	8	fed	ORG
ftr-1851	1171	9	cir	PERSON
ftr-1851	1172	1	bryson	PERSON
ftr-1851	1173	1	162	CARDINAL
ftr-1851	1173	2	20041	DATE
ftr-1851	1173	3	florida	GPE
ftr-1851	1173	4	61	CARDINAL
ftr-1851	1175	1	the taxable year	DATE
ftr-1851	1176	1	s.	PERSON
ftr-1851	1178	1	91-522	CARDINAL
ftr-1851	1178	2	91st	CARDINAL
ftr-1851	1179	1	123	CARDINAL
ftr-1851	1179	2	1969	DATE
ftr-1851	1183	1	1.83-6(a	CARDINAL
ftr-1851	1183	2	1995	DATE
ftr-1851	1184	1	sixth	ORDINAL
ftr-1851	1185	1	the first half	DATE
ftr-1851	1186	1	2	CARDINAL
ftr-1851	1186	2	2003-98, 2003-34	DATE
ftr-1851	1187	1	378	CARDINAL
ftr-1851	1187	2	8/25/03	CARDINAL
ftr-1851	1188	1	three	CARDINAL
ftr-1851	1188	2	338	CARDINAL
ftr-1851	1189	1	three	CARDINAL
ftr-1851	1190	1	fourth	ORDINAL
ftr-1851	1191	1	1	CARDINAL
ftr-1851	1191	2	60-day	DATE
ftr-1851	1192	1	proc	PERSON
ftr-1851	1193	1	2003-16,2003-4	DATE
ftr-1851	1194	1	359	CARDINAL
ftr-1851	1194	2	1/27/03	CARDINAL
ftr-1851	1195	1	irs	ORG
ftr-1851	1195	2	60-day	DATE
ftr-1851	1196	1	2	CARDINAL
ftr-1851	1196	2	9056	DATE
ftr-1851	1196	3	68	CARDINAL
ftr-1851	1196	4	23586	DATE
ftr-1851	1196	5	5/5/03	CARDINAL
ftr-1851	1198	1	1/1/04	DATE
ftr-1851	1199	1	1	CARDINAL
ftr-1851	1201	1	2003	DATE
ftr-1851	1201	2	1	CARDINAL
ftr-1851	1201	3	11	CARDINAL
ftr-1851	1201	4	15 percent	PERCENT
ftr-1851	1201	5	five percent	PERCENT
ftr-1851	1201	6	10 or 15 percent	PERCENT
ftr-1851	1201	7	zero percent	PERCENT
ftr-1851	1201	8	10and 15-percent	DATE
ftr-1851	1201	9	2008	DATE
ftr-1851	1204	1	years	DATE
ftr-1851	1204	2	12/31/02	DATE
ftr-1851	1204	3	1/1/09	DATE
ftr-1851	1204	4	0	CARDINAL
ftr-1851	1204	5	11	CARDINAL
ftr-1851	1204	6	1221	DATE
ftr-1851	1204	7	1222	CARDINAL
ftr-1851	1205	1	5-percent	PERCENT
ftr-1851	1205	2	15percent	CARDINAL
ftr-1851	1205	3	§§ 1211	ORG
ftr-1851	1205	4	1212	CARDINAL
ftr-1851	1206	1	a.	PERSON
ftr-1851	1207	1	2003	DATE
ftr-1851	1207	2	1(h)(1 1	DATE
ftr-1851	1207	3	15 percent	PERCENT
ftr-1851	1207	4	greater than 15 percent	PERCENT
ftr-1851	1207	5	five percent	PERCENT
ftr-1851	1207	6	10 or 15 percent	PERCENT
ftr-1851	1207	7	zero percent	PERCENT
ftr-1851	1207	8	10and 15-percent	DATE
ftr-1851	1207	9	2008	DATE
ftr-1851	1208	1	1(h)(11	DATE
ftr-1851	1210	1	five and 15 percent	PERCENT
ftr-1851	1211	1	more than [60	CARDINAL
ftr-1851	1211	2	60] days	DATE
ftr-1851	1213	1	section 1059(c	LAW
ftr-1851	1215	1	11	CARDINAL
ftr-1851	1216	1	barbados	GPE
ftr-1851	1216	2	the united states	GPE
ftr-1851	1216	3	american	NORP
ftr-1851	1217	1	20041	DATE
ftr-1851	1217	2	florida	GPE
ftr-1851	1217	3	15and 25-percent	DATE
ftr-1851	1217	4	11	CARDINAL
ftr-1851	1217	5	75,000	MONEY
ftr-1851	1218	1	35 percent	PERCENT
ftr-1851	1219	1	60-day	DATE
ftr-1851	1219	2	one day	DATE
ftr-1851	1220	1	ways & means committee	ORG
ftr-1851	1220	2	thomas	PERSON
ftr-1851	1220	3	rangel	PERSON
ftr-1851	1221	1	2003	DATE
ftr-1851	1221	2	236	CARDINAL
ftr-1851	1223	1	2003	DATE
ftr-1851	1223	2	163(d)(4	DATE
ftr-1851	1224	1	1)(d)(i	CARDINAL
ftr-1851	1227	1	6045(d	CARDINAL
ftr-1851	1228	1	2003-67	DATE
ftr-1851	1228	2	2003-40	DATE
ftr-1851	1229	1	752	CARDINAL
ftr-1851	1229	2	9/16/03	CARDINAL
ftr-1851	1231	1	2003	DATE
ftr-1851	1231	2	8	CARDINAL
ftr-1851	1231	3	2004	DATE
ftr-1851	1231	4	first	ORDINAL
ftr-1851	1233	1	barbados	GPE
ftr-1851	1233	2	2003-69	DATE
ftr-1851	1233	3	200342	DATE
ftr-1851	1233	4	851	CARDINAL
ftr-1851	1234	1	u.s.	GPE
ftr-1851	1234	2	1)(c)(i)(ll	CARDINAL
ftr-1851	1234	3	5 / 15 percent	PERCENT
ftr-1851	1235	1	the united states	GPE
ftr-1851	1237	1	american	NORP
ftr-1851	1238	1	2003-71	DATE
ftr-1851	1238	2	2003-43	DATE
ftr-1851	1239	1	922	CARDINAL
ftr-1851	1240	1	the united states	GPE
ftr-1851	1240	2	5 / 15 percent	PERCENT
ftr-1851	1241	1	f.	PERSON
ftr-1851	1241	2	2003	DATE
ftr-1851	1242	1	2003-79	DATE
ftr-1851	1242	2	2003-50	DATE
ftr-1851	1243	1	12/15/03	CARDINAL
ftr-1851	1244	1	2003	DATE
ftr-1851	1244	2	u.s.	GPE
ftr-1851	1245	1	g. t.d	PERSON
ftr-1851	1245	2	9103	DATE
ftr-1851	1245	3	68	CARDINAL
ftr-1851	1245	4	74847	DATE
ftr-1851	1245	5	12/29/03	CARDINAL
ftr-1851	1246	1	1/1/03	CARDINAL
ftr-1851	1248	1	1.6045-2	CARDINAL
ftr-1851	1248	2	2003-67	DATE
ftr-1851	1249	1	2	CARDINAL
ftr-1851	1250	1	2003	DATE
ftr-1851	1250	2	congress	ORG
ftr-1851	1250	3	the 25 percent	PERCENT
ftr-1851	1250	4	28 percent	PERCENT
ftr-1851	1250	5	33 percent	PERCENT
ftr-1851	1250	6	35 percent	PERCENT
ftr-1851	1250	7	2006	DATE
ftr-1851	1250	8	all years after 2002	DATE
ftr-1851	1251	1	3	CARDINAL
ftr-1851	1251	2	15-percent	PERCENT
ftr-1851	1252	1	15-percent	PERCENT
ftr-1851	1252	2	2003	DATE
ftr-1851	1252	3	15-percent	PERCENT
ftr-1851	1252	4	15percent	CARDINAL
ftr-1851	1252	5	years	DATE
ftr-1851	1252	6	2003	DATE
ftr-1851	1252	7	2004	DATE
ftr-1851	1253	1	years	DATE
ftr-1851	1253	2	15 percent	PERCENT
ftr-1851	1254	1	4	CARDINAL
ftr-1851	1254	2	10-percent	PERCENT
ftr-1851	1255	1	2003	DATE
ftr-1851	1255	2	10percent	CARDINAL
ftr-1851	1255	3	6,000	MONEY
ftr-1851	1255	4	7,000	MONEY
ftr-1851	1255	5	12,000	MONEY
ftr-1851	1255	6	14,000	MONEY
ftr-1851	1255	7	2004	DATE
ftr-1851	1255	8	2008	DATE
ftr-1851	1255	9	2003	DATE
ftr-1851	1255	10	2004	DATE
ftr-1851	1255	11	0	CARDINAL
ftr-1851	1256	1	2005	DATE
ftr-1851	1256	2	10-percent	PERCENT
ftr-1851	1256	3	under the 2001	DATE
ftr-1851	1258	1	5	CARDINAL
ftr-1851	1259	1	2001	DATE
ftr-1851	1259	2	2003	DATE
ftr-1851	1259	3	2001	DATE
ftr-1851	1259	4	2002	DATE
ftr-1851	1259	5	35,750	MONEY
ftr-1851	1259	6	49,000	MONEY
ftr-1851	1259	7	2003	DATE
ftr-1851	1259	8	2004	DATE
ftr-1851	1259	9	40,250	MONEY
ftr-1851	1259	10	58,000	MONEY
ftr-1851	1260	1	20041	DATE
ftr-1851	1260	2	florida	GPE
ftr-1851	1260	3	6	CARDINAL
ftr-1851	1262	1	rinehart v. commissioner	PERSON
ftr-1851	1262	2	t.c.	PERSON
ftr-1851	1263	1	2003-109	DATE
ftr-1851	1263	2	4/18/03	CARDINAL
ftr-1851	1264	1	vasquez	PERSON
ftr-1851	1264	2	the texas court	ORG
ftr-1851	1265	1	b.	PERSON
ftr-1851	1265	2	1	CARDINAL
ftr-1851	1267	1	t.c.	PERSON
ftr-1851	1268	1	2003-100	DATE
ftr-1851	1269	1	7,650	MONEY
ftr-1851	1271	1	prasil	PERSON
ftr-1851	1273	1	2	CARDINAL
ftr-1851	1273	2	forste v. commissioner	PERSON
ftr-1851	1273	3	t.c.	PERSON
ftr-1851	1274	1	2003-103	DATE
ftr-1851	1274	2	4/16/03	CARDINAL
ftr-1851	1275	1	deloitte	ORG
ftr-1851	1275	2	haskins & sells	ORG
ftr-1851	1277	1	25,130	MONEY
ftr-1851	1278	1	between $25,130	MONEY
ftr-1851	1279	1	dh&s	ORG
ftr-1851	1279	2	w-2s	ORG
ftr-1851	1279	3	11/13/95	CARDINAL
ftr-1851	1280	1	ruwe	PERSON
ftr-1851	1280	2	25,130	MONEY
ftr-1851	1280	3	45,615	MONEY
ftr-1851	1280	4	25,130	MONEY
ftr-1851	1282	1	25,130	MONEY
ftr-1851	1283	1	25,130	MONEY
ftr-1851	1284	1	12	CARDINAL
ftr-1851	1285	1	7/17/00	CARDINAL
ftr-1851	1285	2	irs	ORG
ftr-1851	1286	1	vol.6	NORP
ftr-1851	1287	1	3	CARDINAL
ftr-1851	1289	1	roco v. commissioner	ORG
ftr-1851	1289	2	121	CARDINAL
ftr-1851	1289	3	160	CARDINAL
ftr-1851	1289	4	9/11/03	CARDINAL
ftr-1851	1290	1	qui tam	ORG
ftr-1851	1291	1	4	CARDINAL
ftr-1851	1291	2	dennis rodman	PERSON
ftr-1851	1291	3	walter matthau	PERSON
ftr-1851	1291	4	jack lemmon	PERSON
ftr-1851	1292	1	rodman	PERSON
ftr-1851	1293	1	amos v. commissioner	PERSON
ftr-1851	1293	2	t.c.	PERSON
ftr-1851	1294	1	2003-329	DATE
ftr-1851	1295	1	dennis rodman	PERSON
ftr-1851	1295	2	rodman	PERSON
ftr-1851	1296	1	200,000	MONEY
ftr-1851	1297	1	1	CARDINAL
ftr-1851	1297	2	2	CARDINAL
ftr-1851	1297	3	3	CARDINAL
ftr-1851	1297	4	4	CARDINAL
ftr-1851	1298	1	80,000	MONEY
ftr-1851	1298	2	only $120,000	MONEY
ftr-1851	1299	1	1	CARDINAL
ftr-1851	1301	1	a.	PERSON
ftr-1851	1301	2	past years	DATE
ftr-1851	1301	3	first	ORDINAL
ftr-1851	1301	4	fourth	ORDINAL
ftr-1851	1301	5	seventh	ORDINAL
ftr-1851	1301	6	eighth,	DATE
ftr-1851	1301	7	tenth	ORDINAL
ftr-1851	1302	1	212	CARDINAL
ftr-1851	1302	2	67	CARDINAL
ftr-1851	1303	1	recent years	DATE
ftr-1851	1307	1	bagley v. commissioner	PERSON
ftr-1851	1307	2	105	CARDINAL
ftr-1851	1307	3	396	CARDINAL
ftr-1851	1307	4	1995	DATE
ftr-1851	1307	5	affd 121	ORG
ftr-1851	1307	6	393	CARDINAL
ftr-1851	1307	7	8th	ORDINAL
ftr-1851	1307	8	1997	DATE
ftr-1851	1308	1	baylin v. united states	PERSON
ftr-1851	1308	2	43	CARDINAL
ftr-1851	1308	3	1451	CARDINAL
ftr-1851	1308	4	fed	ORG
ftr-1851	1308	5	cir. 1995)	ORG
ftr-1851	1308	6	30	CARDINAL
ftr-1851	1310	1	248	CARDINAL
ftr-1851	1310	2	1993);alexanderv	CARDINAL
ftr-1851	1311	1	irs	ORG
ftr-1851	1311	2	72	CARDINAL
ftr-1851	1311	3	938,96-1	CARDINAL
ftr-1851	1311	4	50,011	CARDINAL
ftr-1851	1311	5	1st	ORDINAL
ftr-1851	1311	6	1995	DATE
ftr-1851	1311	7	aff'g t.c	PERSON
ftr-1851	1312	1	1995-51	DATE
ftr-1851	1312	2	coady v. commissioner	PERSON
ftr-1851	1312	3	213	CARDINAL
ftr-1851	1312	4	1187	CARDINAL
ftr-1851	1312	5	2000	CARDINAL
ftr-1851	1313	1	50,528	CARDINAL
ftr-1851	1313	2	9th	ORDINAL
ftr-1851	1313	3	2000	DATE
ftr-1851	1313	4	affg t.c	PERSON
ftr-1851	1314	1	1998	CARDINAL
ftr-1851	1314	2	291	CARDINAL
ftr-1851	1314	3	benci-woodward v. commissioner	ORG
ftr-1851	1314	4	219	CARDINAL
ftr-1851	1314	5	941	CARDINAL
ftr-1851	1314	6	2000	CARDINAL
ftr-1851	1315	1	50,595	CARDINAL
ftr-1851	1315	2	9th	ORDINAL
ftr-1851	1315	3	2000	DATE
ftr-1851	1315	4	aff'g t.c	PERSON
ftr-1851	1316	1	1998-395	DATE
ftr-1851	1318	1	531	CARDINAL
ftr-1851	1318	2	2001	DATE
ftr-1851	1318	3	20041	DATE
ftr-1851	1318	4	florida	GPE
ftr-1851	1318	5	kenseth v. commissioner	PERSON
ftr-1851	1318	6	259	CARDINAL
ftr-1851	1318	7	881	CARDINAL
ftr-1851	1318	8	88	CARDINAL
ftr-1851	1318	9	2001-5378	DATE
ftr-1851	1319	1	50,570	CARDINAL
ftr-1851	1319	2	7th	ORDINAL
ftr-1851	1319	3	114	CARDINAL
ftr-1851	1319	4	399	CARDINAL
ftr-1851	1319	5	5/24/00	CARDINAL
ftr-1851	1319	6	8-5	CARDINAL
ftr-1851	1319	7	240	CARDINAL
ftr-1851	1319	8	2001-889,2001	DATE
ftr-1851	1320	1	50,244	CARDINAL
ftr-1851	1320	2	4th	ORDINAL
ftr-1851	1321	1	2/16/01	CARDINAL
ftr-1851	1321	2	113 t.c	QUANTITY
ftr-1851	1322	1	152	CARDINAL
ftr-1851	1322	2	8/20/99	CARDINAL
ftr-1851	1322	3	hukkanen-campbell	PERSON
ftr-1851	1322	4	274	CARDINAL
ftr-1851	1322	5	1312	CARDINAL
ftr-1851	1322	6	88	CARDINAL
ftr-1851	1322	7	2001-7983	DATE
ftr-1851	1322	8	2002-	DATE
ftr-1851	1323	1	50,351	CARDINAL
ftr-1851	1323	2	10th	ORDINAL
ftr-1851	1324	1	12/19/01	CARDINAL
ftr-1851	1324	2	aff'g t.c	PERSON
ftr-1851	1325	1	2000-180	CARDINAL
ftr-1851	1325	2	6/12/01	CARDINAL
ftr-1851	1325	3	535	CARDINAL
ftr-1851	1325	4	u.s. 1056	EVENT
ftr-1851	1325	5	5/13/02	CARDINAL
ftr-1851	1327	1	fifth	ORDINAL
ftr-1851	1327	2	sixth	ORDINAL
ftr-1851	1328	1	1	CARDINAL
ftr-1851	1328	2	263	CARDINAL
ftr-1851	1328	3	119	CARDINAL
ftr-1851	1328	4	5th	ORDINAL
ftr-1851	1328	5	1959	DATE
ftr-1851	1328	6	fifth	ORDINAL
ftr-1851	1329	1	alabama	GPE
ftr-1851	1329	2	ab initio	ORG
ftr-1851	1330	1	srivastava v. commissioner	PERSON
ftr-1851	1330	2	220	CARDINAL
ftr-1851	1330	3	353,86	CARDINAL
ftr-1851	1330	4	20005410,2000	CARDINAL
ftr-1851	1331	1	50,597	CARDINAL
ftr-1851	1331	2	5th	ORDINAL
ftr-1851	1331	3	2000	DATE
ftr-1851	1331	4	2-1	DATE
ftr-1851	1332	1	1998-362	DATE
ftr-1851	1332	2	fifth	ORDINAL
ftr-1851	1332	3	texas	GPE
ftr-1851	1332	4	alabama	GPE
ftr-1851	1332	5	texas	GPE
ftr-1851	1333	1	dennis	PERSON
ftr-1851	1333	2	cotnam	PERSON
ftr-1851	1333	3	alabama	GPE
ftr-1851	1333	4	texas	GPE
ftr-1851	1334	1	2	CARDINAL
ftr-1851	1334	2	clarks v. united states	GPE
ftr-1851	1334	3	202	CARDINAL
ftr-1851	1334	4	854	CARDINAL
ftr-1851	1334	5	85	CARDINAL
ftr-1851	1335	1	50,158	CARDINAL
ftr-1851	1335	2	6th	ORDINAL
ftr-1851	1336	1	sixth	ORDINAL
ftr-1851	1337	1	cotnam	PERSON
ftr-1851	1337	2	michigan	GPE
ftr-1851	1337	3	alabama	GPE
ftr-1851	1338	1	baylin	GPE
ftr-1851	1338	2	united states	GPE
ftr-1851	1338	3	43	CARDINAL
ftr-1851	1338	4	1451	CARDINAL
ftr-1851	1338	5	fed	ORG
ftr-1851	1338	6	cir. 1995)	ORG
ftr-1851	1338	7	lucas v. earl	PERSON
ftr-1851	1338	8	281	CARDINAL
ftr-1851	1338	9	111	CARDINAL
ftr-1851	1338	10	1930	DATE
ftr-1851	1338	11	311	CARDINAL
ftr-1851	1338	12	112	CARDINAL
ftr-1851	1338	13	1940	DATE
ftr-1851	1339	1	eleventh	ORDINAL
ftr-1851	1339	2	fifth	ORDINAL
ftr-1851	1339	3	precedents1 3	FAC
ftr-1851	1339	4	alabama	GPE
ftr-1851	1340	1	davis v. commissioner	PERSON
ftr-1851	1340	2	210	CARDINAL
ftr-1851	1340	3	1346	CARDINAL
ftr-1851	1340	4	85	CARDINAL
ftr-1851	1340	5	150,431	CARDINAL
ftr-1851	1340	6	4/27/00	CARDINAL
ftr-1851	1340	7	affg t.c	PERSON
ftr-1851	1341	1	1998-248 13	DATE
ftr-1851	1342	1	bonner v. city	PERSON
ftr-1851	1342	2	prichard	GPE
ftr-1851	1342	3	alabama	GPE
ftr-1851	1342	4	661	CARDINAL
ftr-1851	1342	5	1206	DATE
ftr-1851	1342	6	11	CARDINAL
ftr-1851	1342	7	1981	DATE
ftr-1851	1342	8	fifth	ORDINAL
ftr-1851	1342	9	eleventh	ORDINAL
ftr-1851	1342	10	eleventh	ORDINAL
ftr-1851	1344	1	eleventh	ORDINAL
ftr-1851	1344	2	alabama	GPE
ftr-1851	1344	3	cotnam	PERSON
ftr-1851	1345	1	1	CARDINAL
ftr-1851	1345	2	249	CARDINAL
ftr-1851	1345	3	1275	CARDINAL
ftr-1851	1345	4	1278	CARDINAL
ftr-1851	1345	5	87	CARDINAL
ftr-1851	1345	6	2001	DATE
ftr-1851	1345	7	2011,2001	CARDINAL
ftr-1851	1346	1	50,392	CARDINAL
ftr-1851	1346	2	1	CARDINAL
ftr-1851	1346	3	lth	ORG
ftr-1851	1346	4	eleventh	ORDINAL
ftr-1851	1346	5	davis	PERSON
ftr-1851	1346	6	alabama	GPE
ftr-1851	1347	1	d.	NORP
ftr-1851	1347	2	vermont	GPE
ftr-1851	1348	1	second	ORDINAL
ftr-1851	1349	1	raymond v. united states	PERSON
ftr-1851	1349	2	247	CARDINAL
ftr-1851	1349	3	f. supp	PERSON
ftr-1851	1350	1	2d 548	DATE
ftr-1851	1350	2	91	CARDINAL
ftr-1851	1350	3	2003-535,2003	DATE
ftr-1851	1351	1	50,196	CARDINAL
ftr-1851	1351	2	d. vt	GPE
ftr-1851	1353	1	cotnam v. commissioner	ORG
ftr-1851	1353	2	263	CARDINAL
ftr-1851	1353	3	119	CARDINAL
ftr-1851	1353	4	5th	ORDINAL
ftr-1851	1353	5	1959	DATE
ftr-1851	1353	6	lien	PERSON
ftr-1851	1354	1	kenseth v. commissioner	PERSON
ftr-1851	1354	2	259	CARDINAL
ftr-1851	1354	3	881	CARDINAL
ftr-1851	1354	4	7th	ORDINAL
ftr-1851	1354	5	2001	DATE
ftr-1851	1354	6	114	CARDINAL
ftr-1851	1354	7	399	CARDINAL
ftr-1851	1354	8	2000	DATE
ftr-1851	1354	9	colony trust co.	ORG
ftr-1851	1354	10	279	CARDINAL
ftr-1851	1354	11	716	CARDINAL
ftr-1851	1354	12	1929	DATE
ftr-1851	1355	1	srivastava v. commissioner	PERSON
ftr-1851	1355	2	220	CARDINAL
ftr-1851	1355	3	353	CARDINAL
ftr-1851	1355	4	5th	ORDINAL
ftr-1851	1355	5	2000	DATE
ftr-1851	1355	6	fifth	ORDINAL
ftr-1851	1356	1	1	CARDINAL
ftr-1851	1356	2	second	ORDINAL
ftr-1851	1356	3	connecticut	GPE
ftr-1851	1357	1	llc	ORG
ftr-1851	1357	2	289	CARDINAL
ftr-1851	1357	3	35	DATE
ftr-1851	1357	4	92	CARDINAL
ftr-1851	1357	5	2003-6594	DATE
ftr-1851	1357	6	d.	NORP
ftr-1851	1357	7	9/10/03	CARDINAL
ftr-1851	1358	1	dorsey	PERSON
ftr-1851	1358	2	connecticut	GPE
ftr-1851	1359	1	2	CARDINAL
ftr-1851	1359	2	raymond	PERSON
ftr-1851	1359	3	second	ORDINAL
ftr-1851	1360	1	raymond v. united states	PERSON
ftr-1851	1360	2	355	CARDINAL
ftr-1851	1360	3	107	CARDINAL
ftr-1851	1360	4	93	CARDINAL
ftr-1851	1360	5	2004-416	DATE
ftr-1851	1360	6	50,124	CARDINAL
ftr-1851	1360	7	2d	DATE
ftr-1851	1361	1	1/13/04	CARDINAL
ftr-1851	1365	1	ninth	ORDINAL
ftr-1851	1366	1	340	CARDINAL
ftr-1851	1366	2	1074	CARDINAL
ftr-1851	1366	3	9th	ORDINAL
ftr-1851	1366	4	8/27/03	CARDINAL
ftr-1851	1367	1	2002-5	DATE
ftr-1851	1368	1	124	CARDINAL
ftr-1851	1368	2	s. ct	PERSON
ftr-1851	1369	1	1713	CARDINAL
ftr-1851	1369	2	3/29/04	CARDINAL
ftr-1851	1370	1	oregon	GPE
ftr-1851	1370	2	ninth	ORDINAL
ftr-1851	1370	3	thomas	PERSON
ftr-1851	1371	1	thomas	PERSON
ftr-1851	1372	1	oregon	GPE
ftr-1851	1372	2	20041	DATE
ftr-1851	1372	3	florida	GPE
ftr-1851	1372	4	alabama	GPE
ftr-1851	1373	1	fifth	ORDINAL
ftr-1851	1373	2	cotnam v. commissioner	ORG
ftr-1851	1373	3	263	CARDINAL
ftr-1851	1373	4	119	CARDINAL
ftr-1851	1373	5	5th	ORDINAL
ftr-1851	1373	6	1959	DATE
ftr-1851	1373	7	alabama	GPE
ftr-1851	1373	8	ab initio	ORG
ftr-1851	1374	1	thomas	PERSON
ftr-1851	1374	2	ninth	ORDINAL
ftr-1851	1374	3	benci-woodward v. commissioner	ORG
ftr-1851	1374	4	219	CARDINAL
ftr-1851	1374	5	941	CARDINAL
ftr-1851	1374	6	9th	ORDINAL
ftr-1851	1376	1	531	CARDINAL
ftr-1851	1376	2	2001	DATE
ftr-1851	1376	3	coady v. commissioner	PERSON
ftr-1851	1376	4	213	CARDINAL
ftr-1851	1376	5	1187	CARDINAL
ftr-1851	1376	6	9th	ORDINAL
ftr-1851	1376	7	oregon	GPE
ftr-1851	1376	8	california	GPE
ftr-1851	1376	9	alaska	GPE
ftr-1851	1377	1	thomas described	PERSON
ftr-1851	1377	2	fifth	ORDINAL
ftr-1851	1377	3	texas	GPE
ftr-1851	1377	4	srivastava v. commissioner	PERSON
ftr-1851	1377	5	220	CARDINAL
ftr-1851	1377	6	353	CARDINAL
ftr-1851	1377	7	5th	ORDINAL
ftr-1851	1377	8	eleventh	ORDINAL
ftr-1851	1377	9	cotnam	GPE
ftr-1851	1377	10	alabama	GPE
ftr-1851	1377	11	eleventh	ORDINAL
ftr-1851	1377	12	249	CARDINAL
ftr-1851	1377	13	1275	CARDINAL
ftr-1851	1377	14	1278	CARDINAL
ftr-1851	1377	15	11	CARDINAL
ftr-1851	1377	16	2001	DATE
ftr-1851	1377	17	srivastava	PERSON
ftr-1851	1377	18	fifth	ORDINAL
ftr-1851	1377	19	texas	GPE
ftr-1851	1377	20	eleventh	ORDINAL
ftr-1851	1377	21	alabama	GPE
ftr-1851	1377	22	cotnam	PERSON
ftr-1851	1378	1	eleventh	ORDINAL
ftr-1851	1378	2	florida	GPE
ftr-1851	1378	3	georgia	GPE
ftr-1851	1379	1	f.	PERSON
ftr-1851	1379	2	california	GPE
ftr-1851	1379	3	sixth	ORDINAL
ftr-1851	1380	1	345	CARDINAL
ftr-1851	1380	2	373	CARDINAL
ftr-1851	1380	3	92	CARDINAL
ftr-1851	1380	4	2003-6298	DATE
ftr-1851	1380	5	2003-3	DATE
ftr-1851	1381	1	50,675	CARDINAL
ftr-1851	1381	2	6th	ORDINAL
ftr-1851	1382	1	9/30/03	CARDINAL
ftr-1851	1383	1	124	CARDINAL
ftr-1851	1383	2	s. ct	PERSON
ftr-1851	1383	3	1712	CARDINAL
ftr-1851	1383	4	3/29/04	CARDINAL
ftr-1851	1384	1	sixth	ORDINAL
ftr-1851	1384	2	fifth	ORDINAL
ftr-1851	1384	3	srivastava v. commissioner	PERSON
ftr-1851	1384	4	220	CARDINAL
ftr-1851	1384	5	353	CARDINAL
ftr-1851	1384	6	5th	ORDINAL
ftr-1851	1384	7	2000	DATE
ftr-1851	1384	8	sixth	ORDINAL
ftr-1851	1384	9	clarks v. commissioner	ORG
ftr-1851	1384	10	202	CARDINAL
ftr-1851	1384	11	854	CARDINAL
ftr-1851	1384	12	6th	ORDINAL
ftr-1851	1384	13	2000	DATE
ftr-1851	1385	1	michigan	GPE
ftr-1851	1385	2	california	GPE
ftr-1851	1385	3	california	GPE
ftr-1851	1385	4	california	GPE
ftr-1851	1385	5	california	GPE
ftr-1851	1385	6	ninth	ORDINAL
ftr-1851	1385	7	219	CARDINAL
ftr-1851	1385	8	941	CARDINAL
ftr-1851	1385	9	9th	ORDINAL
ftr-1851	1387	1	118 t.c	QUANTITY
ftr-1851	1387	2	467	CARDINAL
ftr-1851	1387	3	5/30/02	CARDINAL
ftr-1851	1389	1	ninth	ORDINAL
ftr-1851	1389	2	268	CARDINAL
ftr-1851	1389	3	756	CARDINAL
ftr-1851	1389	4	9th	ORDINAL
ftr-1851	1389	5	2001	DATE
ftr-1851	1390	1	1.62-2(c	QUANTITY
ftr-1851	1390	2	vol.6	NORP
ftr-1851	1391	1	beghe	PERSON
ftr-1851	1391	2	162	CARDINAL
ftr-1851	1391	3	reg	CARDINAL
ftr-1851	1392	1	1.62-2(d	CARDINAL
ftr-1851	1395	1	1	CARDINAL
ftr-1851	1395	2	ninth	ORDINAL
ftr-1851	1396	1	biehl	PERSON
ftr-1851	1396	2	351	CARDINAL
ftr-1851	1396	3	982	CARDINAL
ftr-1851	1396	4	92	CARDINAL
ftr-1851	1396	5	2003-7280	DATE
ftr-1851	1397	1	50,109	CARDINAL
ftr-1851	1397	2	9th	ORDINAL
ftr-1851	1398	1	12/12/03	ORDINAL
ftr-1851	1399	1	ninth	ORDINAL
ftr-1851	1400	1	62(a)(2)(a	CARDINAL
ftr-1851	1403	1	1.62-2(d	CARDINAL
ftr-1851	1404	1	2	CARDINAL
ftr-1851	1405	1	schwan v. united states	PERSON
ftr-1851	1405	2	264	CARDINAL
ftr-1851	1405	3	887	CARDINAL
ftr-1851	1405	4	91	CARDINAL
ftr-1851	1405	5	2003-1658	DATE
ftr-1851	1405	6	2003-	DATE
ftr-1851	1405	7	50,362	CARDINAL
ftr-1851	1405	8	d. s.d.	PERSON
ftr-1851	1406	1	3/16/03	CARDINAL
ftr-1851	1407	1	163	CARDINAL
ftr-1851	1408	1	d.	NORP
ftr-1851	1408	2	280a	ORG
ftr-1851	1408	3	1	CARDINAL
ftr-1851	1408	4	section 183	LAW
ftr-1851	1408	5	davy jones's	PERSON
ftr-1851	1409	1	magassy	PERSON
ftr-1851	1409	2	t.c.	PERSON
ftr-1851	1410	1	2004-4	DATE
ftr-1851	1411	1	foley	PERSON
ftr-1851	1411	2	183	CARDINAL
ftr-1851	1411	3	1231	CARDINAL
ftr-1851	1412	1	1	CARDINAL
ftr-1851	1413	1	second	ORDINAL
ftr-1851	1413	2	212	CARDINAL
ftr-1851	1414	1	fourth	ORDINAL
ftr-1851	1414	2	mellon	ORG
ftr-1851	1414	3	sixth	ORDINAL
ftr-1851	1414	4	o'neill trust	ORG
ftr-1851	1414	5	two-percent	PERCENT
ftr-1851	1415	1	scott v. united states	PERSON
ftr-1851	1415	2	328	CARDINAL
ftr-1851	1415	3	132	CARDINAL
ftr-1851	1415	4	91	CARDINAL
ftr-1851	1415	5	2003-2100	DATE
ftr-1851	1415	6	2003-1	DATE
ftr-1851	1415	7	50,428	CARDINAL
ftr-1851	1415	8	4th	ORDINAL
ftr-1851	1415	9	186	CARDINAL
ftr-1851	1415	10	f. supp	PERSON
ftr-1851	1416	1	2d 664,89 a.f.t.r.2d 1314,2002-1	CARDINAL
ftr-1851	1416	2	50,364	CARDINAL
ftr-1851	1416	3	e.d. va	GPE
ftr-1851	1416	4	2/28/02	CARDINAL
ftr-1851	1418	1	second	ORDINAL
ftr-1851	1420	1	second	ORDINAL
ftr-1851	1420	2	commonly 2004	DATE
ftr-1851	1420	3	florida	GPE
ftr-1851	1422	1	fourth	ORDINAL
ftr-1851	1422	2	mellon bank	ORG
ftr-1851	1422	3	n.a.	GPE
ftr-1851	1422	4	v. united states	GPE
ftr-1851	1422	5	265	CARDINAL
ftr-1851	1422	6	1275	CARDINAL
ftr-1851	1422	7	fed	ORG
ftr-1851	1422	8	cir. 2001	ORG
ftr-1851	1422	9	william j. o'neill	PERSON
ftr-1851	1422	10	994	CARDINAL
ftr-1851	1422	11	302	CARDINAL
ftr-1851	1422	12	6th	ORDINAL
ftr-1851	1422	13	1993	DATE
ftr-1851	1422	14	98	CARDINAL
ftr-1851	1422	15	227	CARDINAL
ftr-1851	1422	16	1992	DATE
ftr-1851	1424	1	0	CARDINAL
ftr-1851	1425	1	fourth	ORDINAL
ftr-1851	1425	2	virginia	GPE
ftr-1851	1426	1	2	CARDINAL
ftr-1851	1426	2	boltinghouse v. commissioner	PERSON
ftr-1851	1426	3	t.c.	PERSON
ftr-1851	1427	1	2003-134	DATE
ftr-1851	1427	2	5/13/03	CARDINAL
ftr-1851	1429	1	3.	CARDINAL
ftr-1851	1429	2	grandma	PERSON
ftr-1851	1431	1	2003-57	DATE
ftr-1851	1431	2	2003-22	DATE
ftr-1851	1432	1	959	CARDINAL
ftr-1851	1432	2	6/2/03	CARDINAL
ftr-1851	1433	1	213	CARDINAL
ftr-1851	1435	1	a.	PERSON
ftr-1851	1437	1	2003-58	DATE
ftr-1851	1437	2	2003-22	DATE
ftr-1851	1438	1	959	CARDINAL
ftr-1851	1438	2	6/2/03	CARDINAL
ftr-1851	1439	1	213	CARDINAL
ftr-1851	1440	1	213	CARDINAL
ftr-1851	1440	2	4	CARDINAL
ftr-1851	1441	1	2001	DATE
ftr-1851	1441	2	2003	DATE
ftr-1851	1441	3	2003	DATE
ftr-1851	1441	4	2004	DATE
ftr-1851	1442	1	2005	DATE
ftr-1851	1442	2	174 percent	PERCENT
ftr-1851	1442	3	four years	DATE
ftr-1851	1442	4	2009	DATE
ftr-1851	1443	1	12/31/10	CARDINAL
ftr-1851	1443	2	5	CARDINAL
ftr-1851	1444	1	2001	DATE
ftr-1851	1444	2	600	MONEY
ftr-1851	1444	3	years 2001 and 2002	DATE
ftr-1851	1445	1	2003	DATE
ftr-1851	1445	2	1,000	MONEY
ftr-1851	1445	3	2003	DATE
ftr-1851	1445	4	2004	DATE
ftr-1851	1446	1	2005	DATE
ftr-1851	1446	2	700	MONEY
ftr-1851	1446	3	1,000	MONEY
ftr-1851	1446	4	2010	DATE
ftr-1851	1447	1	24	CARDINAL
ftr-1851	1449	1	12/31/10	CARDINAL
ftr-1851	1450	1	500	MONEY
ftr-1851	1450	2	2011	DATE
ftr-1851	1451	1	6	CARDINAL
ftr-1851	1451	2	2003	DATE
ftr-1851	1452	1	2003	DATE
ftr-1851	1452	2	6429	DATE
ftr-1851	1452	3	400	MONEY
ftr-1851	1452	4	24	CARDINAL
ftr-1851	1452	5	the 2002 year	DATE
ftr-1851	1452	6	the age 17	DATE
ftr-1851	1454	1	2003	DATE
ftr-1851	1458	1	irs	ORG
ftr-1851	1460	1	2003-72,2003-33	DATE
ftr-1851	1461	1	346	CARDINAL
ftr-1851	1461	2	8/18/03	CARDINAL
ftr-1851	1462	1	§ § 21	ORG
ftr-1851	1462	2	23	CARDINAL
ftr-1851	1462	3	24	CARDINAL
ftr-1851	1462	4	32	CARDINAL
ftr-1851	1462	5	129	CARDINAL
ftr-1851	1462	6	131	CARDINAL
ftr-1851	1462	7	137	CARDINAL
ftr-1851	1462	8	151	CARDINAL
ftr-1851	1463	1	the day	DATE
ftr-1851	1464	1	2003	DATE
ftr-1851	1464	2	7701	CARDINAL
ftr-1851	1465	1	2004	CARDINAL
ftr-1851	1465	2	12-122	CARDINAL
ftr-1851	1465	3	8	CARDINAL
ftr-1851	1467	1	121	CARDINAL
ftr-1851	1468	1	12	CARDINAL
ftr-1851	1468	2	9/26/03	CARDINAL
ftr-1851	1470	1	the last 6 months	DATE
ftr-1851	1471	1	8332	CARDINAL
ftr-1851	1471	2	1987	DATE
ftr-1851	1471	3	future years	DATE
ftr-1851	1472	1	8332	PRODUCT
ftr-1851	1475	1	11/13/03	CARDINAL
ftr-1851	1475	2	irs	ORG
ftr-1851	1475	3	2003	DATE
ftr-1851	1476	1	9	CARDINAL
ftr-1851	1478	1	t.c.	PERSON
ftr-1851	1479	1	2003-272	DATE
ftr-1851	1479	2	9/17/03	CARDINAL
ftr-1851	1481	1	more than one-half	CARDINAL
ftr-1851	1481	2	14	CARDINAL
ftr-1851	1482	1	charles dickens	PERSON
ftr-1851	1483	1	t.s. eliot's	ORG
ftr-1851	1484	1	20041	DATE
ftr-1851	1484	2	florida	GPE
ftr-1851	1485	1	halpern	PERSON
ftr-1851	1485	2	each day of 1998	DATE
ftr-1851	1489	1	1	CARDINAL
ftr-1851	1490	1	9034	DATE
ftr-1851	1490	2	67	CARDINAL
ftr-1851	1490	3	12/26/02	CARDINAL
ftr-1851	1491	1	the treasury department	ORG
ftr-1851	1492	1	2	CARDINAL
ftr-1851	1492	2	2003-53	DATE
ftr-1851	1492	3	2003-33	DATE
ftr-1851	1494	1	530	CARDINAL
ftr-1851	1495	1	1	CARDINAL
ftr-1851	1496	1	351	CARDINAL
ftr-1851	1499	1	2003	DATE
ftr-1851	1499	2	51,200321	CARDINAL
ftr-1851	1500	1	938	CARDINAL
ftr-1851	1500	2	5/5/03	CARDINAL
ftr-1851	1502	1	w	ORG
ftr-1851	1502	2	40x	MONEY
ftr-1851	1502	3	30x	MONEY
ftr-1851	1504	1	w	ORG
ftr-1851	1504	2	z	ORG
ftr-1851	1505	1	w	ORG
ftr-1851	1505	2	30x	MONEY
ftr-1851	1505	3	y. w	ORG
ftr-1851	1505	4	x	ORG
ftr-1851	1505	5	40 percent	PERCENT
ftr-1851	1505	6	60 percent	PERCENT
ftr-1851	1506	1	z.	PERSON
ftr-1851	1506	2	first	ORDINAL
ftr-1851	1506	3	second	ORDINAL
ftr-1851	1506	4	third	ORDINAL
ftr-1851	1506	5	fourth	ORDINAL
ftr-1851	1506	6	351	CARDINAL
ftr-1851	1507	1	irs	ORG
ftr-1851	1507	2	second	ORDINAL
ftr-1851	1507	3	w	ORG
ftr-1851	1507	4	first	ORDINAL
ftr-1851	1507	5	w	ORG
ftr-1851	1507	6	351	CARDINAL
ftr-1851	1509	1	84	CARDINAL
ftr-1851	1509	2	1984-2	DATE
ftr-1851	1509	3	1	CARDINAL
ftr-1851	1509	4	irs	ORG
ftr-1851	1509	5	351	CARDINAL
ftr-1851	1510	1	irs	ORG
ftr-1851	1511	1	70-140	CARDINAL
ftr-1851	1511	2	1970-1	DATE
ftr-1851	1513	1	70-140	CARDINAL
ftr-1851	1514	1	w	ORG
ftr-1851	1514	2	351	CARDINAL
ftr-1851	1515	1	w	ORG
ftr-1851	1515	2	30x	MONEY
ftr-1851	1515	3	z	ORG
ftr-1851	1517	1	83	CARDINAL
ftr-1851	1518	1	77449	DATE
ftr-1851	1519	1	2	CARDINAL
ftr-1851	1519	2	treasury	ORG
ftr-1851	1520	1	68	CARDINAL
ftr-1851	1520	2	23931	DATE
ftr-1851	1520	3	5/6/03	CARDINAL
ftr-1851	1521	1	irs	ORG
ftr-1851	1521	2	treasury	ORG
ftr-1851	1521	3	§	ORG
ftr-1851	1522	1	§	ORG
ftr-1851	1522	2	357	CARDINAL
ftr-1851	1522	3	1999	DATE
ftr-1851	1522	4	106	CARDINAL
ftr-1851	1522	5	113	CARDINAL
ftr-1851	1523	1	127	CARDINAL
ftr-1851	1523	2	357(d)(3	CARDINAL
ftr-1851	1524	1	irs	ORG
ftr-1851	1524	2	treasury	ORG
ftr-1851	1525	1	0	CARDINAL
ftr-1851	1525	2	1	CARDINAL
ftr-1851	1525	3	§ 357(d)(1)(b	ORG
ftr-1851	1525	4	one	CARDINAL
ftr-1851	1526	1	•	CARDINAL
ftr-1851	1526	2	2	CARDINAL
ftr-1851	1527	1	3	CARDINAL
ftr-1851	1528	1	0	CARDINAL
ftr-1851	1529	1	4	CARDINAL
ftr-1851	1531	1	5	CARDINAL
ftr-1851	1532	1	20041	DATE
ftr-1851	1532	2	florida	GPE
ftr-1851	1532	3	6	CARDINAL
ftr-1851	1533	1	7	CARDINAL
ftr-1851	1534	1	357 to §§	MONEY
ftr-1851	1534	2	336	CARDINAL
ftr-1851	1535	1	1	CARDINAL
ftr-1851	1536	1	merrill lynch	ORG
ftr-1851	1537	1	merrill lynch & co.	ORG
ftr-1851	1538	1	120	CARDINAL
ftr-1851	1538	2	12	CARDINAL
ftr-1851	1538	3	1/15/03	CARDINAL
ftr-1851	1539	1	1986	DATE
ftr-1851	1539	2	1987	DATE
ftr-1851	1539	3	merrill lynch	ORG
ftr-1851	1539	4	first	ORDINAL
ftr-1851	1539	5	second	ORDINAL
ftr-1851	1540	1	reg	CARDINAL
ftr-1851	1541	1	1.1502-80(b	DATE
ftr-1851	1541	2	304	CARDINAL
ftr-1851	1541	3	merrill lynch	ORG
ftr-1851	1541	4	351	CARDINAL
ftr-1851	1541	5	merrill lynch	ORG
ftr-1851	1544	1	1.1502-32	CARDINAL
ftr-1851	1546	1	irs	ORG
ftr-1851	1546	2	304	CARDINAL
ftr-1851	1547	1	304	CARDINAL
ftr-1851	1548	1	213	CARDINAL
ftr-1851	1548	2	914	CARDINAL
ftr-1851	1548	3	6th	ORDINAL
ftr-1851	1548	4	1954	DATE
ftr-1851	1549	1	niedermeyer v. commissioner	ORG
ftr-1851	1549	2	62	CARDINAL
ftr-1851	1549	3	280	CARDINAL
ftr-1851	1549	4	1974	DATE
ftr-1851	1549	5	irs	ORG
ftr-1851	1551	1	section 304	LAW
ftr-1851	1551	2	merrill parent's	ORG
ftr-1851	1553	1	vol.6	NORP
ftr-1851	1554	1	2	CARDINAL
ftr-1851	1555	1	delta plastics, inc.	ORG
ftr-1851	1556	1	t.c.	PERSON
ftr-1851	1557	1	2003-54	DATE
ftr-1851	1557	2	2/28/03	CARDINAL
ftr-1851	1558	1	26:1	CARDINAL
ftr-1851	1559	1	183,500	MONEY
ftr-1851	1560	1	2,322,838	MONEY
ftr-1851	1560	2	2,169,013	MONEY
ftr-1851	1560	3	three	CARDINAL
ftr-1851	1560	4	153,825	MONEY
ftr-1851	1560	5	47 percent	PERCENT
ftr-1851	1561	1	1,337,500	MONEY
ftr-1851	1561	2	six	CARDINAL
ftr-1851	1561	3	seven	CARDINAL
ftr-1851	1561	4	one	CARDINAL
ftr-1851	1563	1	10-year	DATE
ftr-1851	1565	1	more than 50 percent	PERCENT
ftr-1851	1566	1	just over 3 years	DATE
ftr-1851	1566	2	approximately 26:1 to approximately 4	CARDINAL
ftr-1851	1566	3	1	CARDINAL
ftr-1851	1569	1	3	CARDINAL
ftr-1851	1570	1	v.a.	GPE
ftr-1851	1570	2	l.a.	GPE
ftr-1851	1571	1	c. liquidations 1	PERSON
ftr-1851	1572	1	2003-125	DATE
ftr-1851	1572	2	2003-52	DATE
ftr-1851	1573	1	1243	CARDINAL
ftr-1851	1573	2	12/29/03	CARDINAL
ftr-1851	1576	1	1	CARDINAL
ftr-1851	1578	1	proc	PERSON
ftr-1851	1579	1	2003-43	DATE
ftr-1851	1579	2	2003-23	DATE
ftr-1851	1580	1	998	CARDINAL
ftr-1851	1580	2	6/9/03	CARDINAL
ftr-1851	1581	1	qsub	PRODUCT
ftr-1851	1582	1	24 months	DATE
ftr-1851	1583	1	20041	DATE
ftr-1851	1583	2	florida	GPE
ftr-1851	1583	3	2	CARDINAL
ftr-1851	1584	1	mourad v. commissioner	PERSON
ftr-1851	1584	2	121 t.c	QUANTITY
ftr-1851	1584	3	1	CARDINAL
ftr-1851	1585	1	chapter 11	LAW
ftr-1851	1586	1	ruwe	PERSON
ftr-1851	1586	2	the s corporation	ORG
ftr-1851	1588	1	3	CARDINAL
ftr-1851	1589	1	t.d	PERSON
ftr-1851	1589	2	9078	DATE
ftr-1851	1589	3	68	CARDINAL
ftr-1851	1589	4	42251	DATE
ftr-1851	1589	5	7/17/03	CARDINAL
ftr-1851	1590	1	treasury	ORG
ftr-1851	1591	1	1.1361-1	CARDINAL
ftr-1851	1591	2	two-year	DATE
ftr-1851	1592	1	645	CARDINAL
ftr-1851	1593	1	7/18/03	CARDINAL
ftr-1851	1594	1	4	CARDINAL
ftr-1851	1595	1	t.d	PERSON
ftr-1851	1595	2	9081	DATE
ftr-1851	1595	3	68	CARDINAL
ftr-1851	1595	4	42970	DATE
ftr-1851	1595	5	7/21/03	CARDINAL
ftr-1851	1597	1	any year	DATE
ftr-1851	1599	1	5	CARDINAL
ftr-1851	1599	2	four-year	DATE
ftr-1851	1599	3	short-year	DATE
ftr-1851	1599	4	annual	DATE
ftr-1851	1600	1	proc	PERSON
ftr-1851	1601	1	2003-79,2003-45	DATE
ftr-1851	1602	1	1036	CARDINAL
ftr-1851	1603	1	proc	PERSON
ftr-1851	1604	1	2002-38, 2002-1	DATE
ftr-1851	1604	2	1037	CARDINAL
ftr-1851	1604	3	proc	PERSON
ftr-1851	1605	1	2002-39, 2002-1	DATE
ftr-1851	1605	2	1046	PERSON
ftr-1851	1605	3	annual	DATE
ftr-1851	1606	1	four taxable years	DATE
ftr-1851	1606	2	the s corporation	ORG
ftr-1851	1606	3	year ending	DATE
ftr-1851	1606	4	may 10, 2002	DATE
ftr-1851	1606	5	june 1, 2004	DATE
ftr-1851	1607	1	e. affiliated	ORG
ftr-1851	1607	2	1	CARDINAL
ftr-1851	1608	1	2002-18,200212	DATE
ftr-1851	1609	1	644	CARDINAL
ftr-1851	1609	2	3/25/02	CARDINAL
ftr-1851	1615	1	a.	PERSON
ftr-1851	1617	1	section 1502	LAW
ftr-1851	1617	2	67	CARDINAL
ftr-1851	1620	1	1.337(d)-2	CARDINAL
ftr-1851	1622	1	t.d	PERSON
ftr-1851	1622	2	9048	CARDINAL
ftr-1851	1622	3	section 1502	LAW
ftr-1851	1622	4	68	CARDINAL
ftr-1851	1622	5	3/14/03	CARDINAL
ftr-1851	1623	1	12324	DATE
ftr-1851	1623	2	3/14/03)."s	CARDINAL
ftr-1851	1624	1	1	CARDINAL
ftr-1851	1624	2	1502	CARDINAL
ftr-1851	1624	3	1	CARDINAL
ftr-1851	1624	4	2	CARDINAL
ftr-1851	1625	1	2002-18, 2002-12	DATE
ftr-1851	1626	1	644	CARDINAL
ftr-1851	1626	2	0	CARDINAL
ftr-1851	1626	3	1	CARDINAL
ftr-1851	1626	4	2	CARDINAL
ftr-1851	1626	5	first	ORDINAL
ftr-1851	1626	6	second	ORDINAL
ftr-1851	1627	1	1	CARDINAL
ftr-1851	1627	2	15	CARDINAL
ftr-1851	1629	1	don leatherman	PERSON
ftr-1851	1629	2	university of tennessee college of law	ORG
ftr-1851	1631	1	20041	DATE
ftr-1851	1631	2	florida	GPE
ftr-1851	1631	3	2	CARDINAL
ftr-1851	1631	4	1	CARDINAL
ftr-1851	1631	5	2	CARDINAL
ftr-1851	1632	1	a single taxable year	DATE
ftr-1851	1632	2	one	CARDINAL
ftr-1851	1633	1	0	CARDINAL
ftr-1851	1634	1	1	CARDINAL
ftr-1851	1634	2	2	CARDINAL
ftr-1851	1638	1	1	CARDINAL
ftr-1851	1638	2	2	CARDINAL
ftr-1851	1642	1	•	CARDINAL
ftr-1851	1642	2	1.1502-80(c	DATE
ftr-1851	1642	3	the following day	DATE
ftr-1851	1642	4	year	DATE
ftr-1851	1642	5	year	DATE
ftr-1851	1644	1	1.1502-32	CARDINAL
ftr-1851	1646	1	march 7, 2002	DATE
ftr-1851	1646	2	march 14, 2003	DATE
ftr-1851	1647	1	vol.6	NORP
ftr-1851	1647	2	2	CARDINAL
ftr-1851	1649	1	textron. inc.	ORG
ftr-1851	1650	1	115	CARDINAL
ftr-1851	1652	1	1967	DATE
ftr-1851	1652	2	paul	PERSON
ftr-1851	1652	3	4 million	CARDINAL
ftr-1851	1653	1	1977	DATE
ftr-1851	1656	1	1.1502-31(b)(2)(ii	CARDINAL
ftr-1851	1657	1	1987	DATE
ftr-1851	1657	2	textron	ORG
ftr-1851	1657	3	15,000,000	MONEY
ftr-1851	1657	4	332	CARDINAL
ftr-1851	1658	1	laro	PERSON
ftr-1851	1659	1	1.1504-14(d)(4)(i	CARDINAL
ftr-1851	1659	2	1987	DATE
ftr-1851	1660	1	laro	PERSON
ftr-1851	1661	1	1.1502-14(d)(4)(i)(c	DATE
ftr-1851	1663	1	1.1502-14(d)(4)(ii	CARDINAL
ftr-1851	1663	2	332	CARDINAL
ftr-1851	1664	1	wells's	ORG
ftr-1851	1664	2	103	CARDINAL
ftr-1851	1664	3	398	CARDINAL
ftr-1851	1664	4	1994	DATE
ftr-1851	1664	5	intermet corp.	ORG
ftr-1851	1665	1	111	CARDINAL
ftr-1851	1666	1	294	CARDINAL
ftr-1851	1667	1	209	CARDINAL
ftr-1851	1667	2	901	CARDINAL
ftr-1851	1667	3	6th	ORDINAL
ftr-1851	1669	1	textron	ORG
ftr-1851	1669	2	laro	ORG
ftr-1851	1670	1	1	CARDINAL
ftr-1851	1670	2	1502-14(d)(4)(i	CARDINAL
ftr-1851	1673	1	1.150214(d)(4)(i	CARDINAL
ftr-1851	1673	2	one	CARDINAL
ftr-1851	1674	1	textron	ORG
ftr-1851	1674	2	laro	PERSON
ftr-1851	1676	1	1.1502-13(f)(2	CARDINAL
ftr-1851	1676	2	textron	ORG
ftr-1851	1676	3	paul	PERSON
ftr-1851	1677	1	july 12, 1995	DATE
ftr-1851	1678	1	1.1502-13(f)(6	DATE
ftr-1851	1680	1	1.1502-20(a	CARDINAL
ftr-1851	1681	1	1.150220(c	CARDINAL
ftr-1851	1683	1	16	CARDINAL
ftr-1851	1685	1	don leatherman	PERSON
ftr-1851	1685	2	university of tennessee college of law	ORG
ftr-1851	1686	1	20041	DATE
ftr-1851	1686	2	florida	GPE
ftr-1851	1686	3	reg	CARDINAL
ftr-1851	1687	1	1.1502-13(d	CARDINAL
ftr-1851	1689	1	1.267(01(h	CARDINAL
ftr-1851	1689	2	1.1502-13(h	DATE
ftr-1851	1690	1	a.	PERSON
ftr-1851	1692	1	the day	DATE
ftr-1851	1694	1	textron	ORG
ftr-1851	1694	2	v. united states	PERSON
ftr-1851	1694	3	336	CARDINAL
ftr-1851	1694	4	26	CARDINAL
ftr-1851	1694	5	92	CARDINAL
ftr-1851	1694	6	2003-5373	DATE
ftr-1851	1694	7	2003	DATE
ftr-1851	1695	1	50,571	CARDINAL
ftr-1851	1695	2	1st	ORDINAL
ftr-1851	1697	1	porfilio	PERSON
ftr-1851	1699	1	1.1504-14(d)(4)(i)(c	DATE
ftr-1851	1700	1	3	CARDINAL
ftr-1851	1700	2	t.d	PERSON
ftr-1851	1700	3	9084	DATE
ftr-1851	1700	4	68	CARDINAL
ftr-1851	1700	5	44616	CARDINAL
ftr-1851	1700	6	7/30/03	CARDINAL
ftr-1851	1702	1	4	CARDINAL
ftr-1851	1703	1	t.d	PERSON
ftr-1851	1703	2	9089	DATE
ftr-1851	1703	3	section 1502	LAW
ftr-1851	1704	1	section 108	LAW
ftr-1851	1704	2	68	CARDINAL
ftr-1851	1704	3	52487	CARDINAL
ftr-1851	1704	4	9/4/03	CARDINAL
ftr-1851	1707	1	1.150219t(b	CARDINAL
ftr-1851	1710	1	1.1502-21t(b	CARDINAL
ftr-1851	1712	1	1.1502-32	CARDINAL
ftr-1851	1714	1	1.1502-28	CARDINAL
ftr-1851	1714	2	108	CARDINAL
ftr-1851	1716	1	dominion industries, inc.	ORG
ftr-1851	1716	2	v. united states	GPE
ftr-1851	1716	3	532	CARDINAL
ftr-1851	1716	4	822	CARDINAL
ftr-1851	1716	5	2001	DATE
ftr-1851	1716	6	§ 108(b	ORG
ftr-1851	1716	7	first	ORDINAL
ftr-1851	1720	1	68	CARDINAL
ftr-1851	1720	2	52542	CARDINAL
ftr-1851	1722	1	t.d	PERSON
ftr-1851	1722	2	9098	DATE
ftr-1851	1722	3	section 1502	LAW
ftr-1851	1722	4	section 108	LAW
ftr-1851	1722	5	68	CARDINAL
ftr-1851	1722	6	69024	DATE
ftr-1851	1722	7	12/11/03	CARDINAL
ftr-1851	1725	1	1.1502-28t(a)(4	CARDINAL
ftr-1851	1725	2	§ 108(b	ORG
ftr-1851	1725	3	year	DATE
ftr-1851	1726	1	8/29/03	CARDINAL
ftr-1851	1727	1	5	CARDINAL
ftr-1851	1727	2	sixth	ORDINAL
ftr-1851	1727	3	itc	ORG
ftr-1851	1730	1	347	CARDINAL
ftr-1851	1730	2	173,92	CARDINAL
ftr-1851	1730	3	2003-6555,2003	DATE
ftr-1851	1731	1	50,693	CARDINAL
ftr-1851	1731	2	6th	ORDINAL
ftr-1851	1732	1	2-1	DATE
ftr-1851	1732	2	trinova corp.	ORG
ftr-1851	1733	1	108 t.c	QUANTITY
ftr-1851	1733	2	68	CARDINAL
ftr-1851	1733	3	2/27/97	CARDINAL
ftr-1851	1735	1	itc	ORG
ftr-1851	1736	1	1.1502-3(f)(2)(i	CARDINAL
ftr-1851	1736	2	section 38	LAW
ftr-1851	1736	3	one	CARDINAL
ftr-1851	1736	4	year	DATE
ftr-1851	1736	5	section 47(a)(1	LAW
ftr-1851	1737	1	5	CARDINAL
ftr-1851	1737	2	third	ORDINAL
ftr-1851	1737	3	a subsequent year	DATE
ftr-1851	1737	4	1tc	ORDINAL
ftr-1851	1740	1	82-20	CARDINAL
ftr-1851	1741	1	sixth	ORDINAL
ftr-1851	1741	2	second	ORDINAL
ftr-1851	1741	3	ninth	ORDINAL
ftr-1851	1741	4	82-20	CARDINAL
ftr-1851	1742	1	itc	ORG
ftr-1851	1743	1	f. reorganizations 1	PERSON
ftr-1851	1744	1	t.d	PERSON
ftr-1851	1744	2	9038	CARDINAL
ftr-1851	1744	3	68	CARDINAL
ftr-1851	1744	4	3384	CARDINAL
ftr-1851	1744	5	1/24/03	CARDINAL
ftr-1851	1744	6	reg-126485-01	DATE
ftr-1851	1744	7	68	CARDINAL
ftr-1851	1744	8	3477	CARDINAL
ftr-1851	1744	9	1/24/03	CARDINAL
ftr-1851	1745	1	reg-126485-01	DATE
ftr-1851	1745	2	66	CARDINAL
ftr-1851	1745	3	57400	CARDINAL
ftr-1851	1745	4	treasury	ORG
ftr-1851	1745	5	65	CARDINAL
ftr-1851	1745	6	31115	DATE
ftr-1851	1745	7	5/16/00	CARDINAL
ftr-1851	1747	1	1.368-2(b)(1	MONEY
ftr-1851	1748	1	2001	DATE
ftr-1851	1749	1	the treasury department	ORG
ftr-1851	1749	2	2001	DATE
ftr-1851	1751	1	1.368-2t(b	CARDINAL
ftr-1851	1754	1	jargon	ORG
ftr-1851	1756	1	301.7701-2(a	QUANTITY
ftr-1851	1757	1	20041	DATE
ftr-1851	1757	2	florida	GPE
ftr-1851	1757	3	reit subsidiaries	ORG
ftr-1851	1759	1	301.7701-2(b	DATE
ftr-1851	1762	1	the united states	GPE
ftr-1851	1764	1	1	CARDINAL
ftr-1851	1764	2	one	CARDINAL
ftr-1851	1764	3	one	CARDINAL
ftr-1851	1764	4	one	CARDINAL
ftr-1851	1764	5	2	CARDINAL
ftr-1851	1767	1	2000-5	DATE
ftr-1851	1767	2	2000-1	DATE
ftr-1851	1767	3	1	CARDINAL
ftr-1851	1767	4	2 & 4	DATE
ftr-1851	1767	5	3	CARDINAL
ftr-1851	1767	6	5	CARDINAL
ftr-1851	1767	7	6	CARDINAL
ftr-1851	1768	1	january 24, 2003	DATE
ftr-1851	1769	1	2	CARDINAL
ftr-1851	1769	2	caligula xxi	PERSON
ftr-1851	1770	1	payne v. commissioner	PERSON
ftr-1851	1770	2	t.c.	PERSON
ftr-1851	1771	1	2003-90	DATE
ftr-1851	1772	1	one	CARDINAL
ftr-1851	1772	2	houston strip	GPE
ftr-1851	1773	1	three months later	DATE
ftr-1851	1774	1	halpern	PERSON
ftr-1851	1774	2	reg	CARDINAL
ftr-1851	1775	1	1.368-1(d	CARDINAL
ftr-1851	1776	1	2618	CARDINAL
ftr-1851	1776	2	two	CARDINAL
ftr-1851	1777	1	2618	CARDINAL
ftr-1851	1778	1	vol.6	NORP
ftr-1851	1778	2	176	CARDINAL
ftr-1851	1778	3	646	CARDINAL
ftr-1851	1778	4	1984	DATE
ftr-1851	1781	1	first	ORDINAL
ftr-1851	1781	2	supra	PERSON
ftr-1851	1781	3	2618	CARDINAL
ftr-1851	1782	1	proc	PERSON
ftr-1851	1783	1	2003-33,2003	DATE
ftr-1851	1783	2	16	CARDINAL
ftr-1851	1784	1	803	CARDINAL
ftr-1851	1786	1	301.9100-3	CARDINAL
ftr-1851	1786	2	338	CARDINAL
ftr-1851	1787	1	4	CARDINAL
ftr-1851	1787	2	second	ORDINAL
ftr-1851	1789	1	2003-19, 2003-7	DATE
ftr-1851	1790	1	468	CARDINAL
ftr-1851	1790	2	2/18/03	CARDINAL
ftr-1851	1791	1	1	CARDINAL
ftr-1851	1793	1	§ 408(b	ORG
ftr-1851	1794	1	irs	ORG
ftr-1851	1795	1	2	CARDINAL
ftr-1851	1800	1	irs	ORG
ftr-1851	1802	1	1.368-1(e)(1	CARDINAL
ftr-1851	1804	1	96-29	CARDINAL
ftr-1851	1804	2	50	CARDINAL
ftr-1851	1805	1	77	CARDINAL
ftr-1851	1805	2	1977-2	DATE
ftr-1851	1805	3	311	CARDINAL
ftr-1851	1807	1	3	CARDINAL
ftr-1851	1807	2	1	CARDINAL
ftr-1851	1808	1	20041	DATE
ftr-1851	1808	2	florida	GPE
ftr-1851	1808	3	2	CARDINAL
ftr-1851	1808	4	2	CARDINAL
ftr-1851	1808	5	2	CARDINAL
ftr-1851	1809	1	2	CARDINAL
ftr-1851	1810	1	2	CARDINAL
ftr-1851	1810	2	2	CARDINAL
ftr-1851	1811	1	2	CARDINAL
ftr-1851	1811	2	351	CARDINAL
ftr-1851	1812	1	5	CARDINAL
ftr-1851	1812	2	second	ORDINAL
ftr-1851	1814	1	2003-48,2003-19	DATE
ftr-1851	1815	1	863	CARDINAL
ftr-1851	1815	2	5/12/03	CARDINAL
ftr-1851	1816	1	2003-19,2003-7	DATE
ftr-1851	1817	1	468	CARDINAL
ftr-1851	1817	2	2/18/03	CARDINAL
ftr-1851	1820	1	1	CARDINAL
ftr-1851	1820	2	more than 50 percent	PERCENT
ftr-1851	1820	3	less than 80 percent	PERCENT
ftr-1851	1821	1	more than 20 percent	PERCENT
ftr-1851	1821	2	less than 50 percent	PERCENT
ftr-1851	1822	1	1.35 1-1	CARDINAL
ftr-1851	1822	2	351	CARDINAL
ftr-1851	1823	1	2	CARDINAL
ftr-1851	1823	2	more than 20 percent	PERCENT
ftr-1851	1825	1	6	CARDINAL
ftr-1851	1826	1	t.d	PERSON
ftr-1851	1826	2	9071	DATE
ftr-1851	1826	3	68	CARDINAL
ftr-1851	1826	4	40766	CARDINAL
ftr-1851	1826	5	7/9/03	CARDINAL
ftr-1851	1829	1	1.338(h)(10)-1ot(c)(2	CARDINAL
ftr-1851	1829	2	338(h)(10	CARDINAL
ftr-1851	1830	1	7/9/03	DATE
ftr-1851	1831	1	reg-143679-02	DATE
ftr-1851	1832	1	2001-46, 2001-2	DATE
ftr-1851	1832	2	321	CARDINAL
ftr-1851	1833	1	vol.6	NORP
ftr-1851	1833	2	1	CARDINAL
ftr-1851	1834	1	geo	ORG
ftr-1851	1834	2	mercedes	ORG
ftr-1851	1836	1	2003-18,2003-7	DATE
ftr-1851	1837	1	467	CARDINAL
ftr-1851	1837	2	1/22/03	CARDINAL
ftr-1851	1838	1	five-year	DATE
ftr-1851	1839	1	1.355-3(b)(3)(ii	CARDINAL
ftr-1851	1842	1	0	CARDINAL
ftr-1851	1844	1	57-190,1957	CARDINAL
ftr-1851	1845	1	toyotas	ORG
ftr-1851	1845	2	hondas	PRODUCT
ftr-1851	1845	3	irs	ORG
ftr-1851	1845	4	geos	ORG
ftr-1851	1845	5	mercedes	ORG
ftr-1851	1846	1	2	CARDINAL
ftr-1851	1848	1	2003-38	DATE
ftr-1851	1848	2	2003-17	DATE
ftr-1851	1849	1	811	CARDINAL
ftr-1851	1849	2	4/28/03	CARDINAL
ftr-1851	1850	1	more than five years	DATE
ftr-1851	1853	1	d.com	WORK_OF_ART
ftr-1851	1854	1	two years later	DATE
ftr-1851	1855	1	irs	ORG
ftr-1851	1857	1	five-year	DATE
ftr-1851	1858	1	2003-18	DATE
ftr-1851	1858	2	7	CARDINAL
ftr-1851	1859	1	17	CARDINAL
ftr-1851	1860	1	1	CARDINAL
ftr-1851	1860	2	2	CARDINAL
ftr-1851	1860	3	3	CARDINAL
ftr-1851	1861	1	20041	DATE
ftr-1851	1861	2	florida	GPE
ftr-1851	1863	1	two	CARDINAL
ftr-1851	1863	2	1	CARDINAL
ftr-1851	1863	3	2	CARDINAL
ftr-1851	1863	4	3	CARDINAL
ftr-1851	1864	1	first	ORDINAL
ftr-1851	1864	2	two	CARDINAL
ftr-1851	1864	3	third	ORDINAL
ftr-1851	1865	1	3	CARDINAL
ftr-1851	1867	1	2003-52	DATE
ftr-1851	1867	2	2003-22	DATE
ftr-1851	1868	1	960	CARDINAL
ftr-1851	1868	2	6/2/03	CARDINAL
ftr-1851	1869	1	irs	ORG
ftr-1851	1869	2	reg	CARDINAL
ftr-1851	1870	1	1.355-2(b	CARDINAL
ftr-1851	1871	1	more than five years	DATE
ftr-1851	1872	1	age 68	DATE
ftr-1851	1872	2	age 67	DATE
ftr-1851	1880	1	50 percent	PERCENT
ftr-1851	1881	1	half	CARDINAL
ftr-1851	1882	1	25 percent	PERCENT
ftr-1851	1883	1	x.	GPE
ftr-1851	1884	1	irs	ORG
ftr-1851	1887	1	4	CARDINAL
ftr-1851	1889	1	2003-55	DATE
ftr-1851	1889	2	2003-22	DATE
ftr-1851	1890	1	961	CARDINAL
ftr-1851	1890	2	6/2/03	CARDINAL
ftr-1851	1891	1	irs	ORG
ftr-1851	1891	2	reg	CARDINAL
ftr-1851	1892	1	1.355-2(b	CARDINAL
ftr-1851	1895	1	two	CARDINAL
ftr-1851	1895	2	third	ORDINAL
ftr-1851	1896	1	approximately six months	DATE
ftr-1851	1898	1	one year	DATE
ftr-1851	1899	1	5	CARDINAL
ftr-1851	1901	1	2003-74	DATE
ftr-1851	1901	2	2003-29	DATE
ftr-1851	1902	1	77	CARDINAL
ftr-1851	1902	2	7/21/03	CARDINAL
ftr-1851	1906	1	reg	CARDINAL
ftr-1851	1907	1	1.355-2(b	CARDINAL
ftr-1851	1908	1	6	CARDINAL
ftr-1851	1910	1	2003-75, 2003-29	DATE
ftr-1851	1911	1	79	CARDINAL
ftr-1851	1911	2	7/21/03	CARDINAL
ftr-1851	1915	1	two	CARDINAL
ftr-1851	1915	2	reg	CARDINAL
ftr-1851	1916	1	1.355-2(b	CARDINAL
ftr-1851	1917	1	7	CARDINAL
ftr-1851	1917	2	355	CARDINAL
ftr-1851	1917	3	august 8th	DATE
ftr-1851	1918	1	proc	PERSON
ftr-1851	1919	1	2003-48	DATE
ftr-1851	1919	2	2003-29	DATE
ftr-1851	1920	1	86	CARDINAL
ftr-1851	1920	2	7/21/03	CARDINAL
ftr-1851	1921	1	irs	ORG
ftr-1851	1921	2	355	CARDINAL
ftr-1851	1922	1	one-year	DATE
ftr-1851	1922	2	8/8/03	CARDINAL
ftr-1851	1922	3	three	CARDINAL
ftr-1851	1922	4	20041	DATE
ftr-1851	1922	5	florida	GPE
ftr-1851	1923	1	1	CARDINAL
ftr-1851	1923	2	one	CARDINAL
ftr-1851	1923	3	2	CARDINAL
ftr-1851	1923	4	3	CARDINAL
ftr-1851	1924	1	8	CARDINAL
ftr-1851	1926	1	2003-79	DATE
ftr-1851	1926	2	2003-29	DATE
ftr-1851	1927	1	80	CARDINAL
ftr-1851	1927	2	7/21/03	CARDINAL
ftr-1851	1928	1	one	CARDINAL
ftr-1851	1928	2	two	CARDINAL
ftr-1851	1928	3	one	CARDINAL
ftr-1851	1928	4	§§	ORG
ftr-1851	1929	1	9	CARDINAL
ftr-1851	1932	1	2003-110	DATE
ftr-1851	1932	2	2003-46	DATE
ftr-1851	1932	3	1083	CARDINAL
ftr-1851	1932	4	11/17/03	CARDINAL
ftr-1851	1935	1	1.355-2(b	CARDINAL
ftr-1851	1935	2	one	CARDINAL
ftr-1851	1935	3	355	CARDINAL
ftr-1851	1935	4	311	CARDINAL
ftr-1851	1936	1	1	CARDINAL
ftr-1851	1936	2	15 percent	PERCENT
ftr-1851	1937	1	2003	DATE
ftr-1851	1937	2	15 percent	PERCENT
ftr-1851	1937	3	541	CARDINAL
ftr-1851	1937	4	15 percent	PERCENT
ftr-1851	1938	1	2	CARDINAL
ftr-1851	1938	2	15 percent	PERCENT
ftr-1851	1939	1	2003	DATE
ftr-1851	1939	2	15 percent	PERCENT
ftr-1851	1939	3	531	PRODUCT
ftr-1851	1939	4	15 percent	PERCENT
ftr-1851	1940	1	3	CARDINAL
ftr-1851	1941	1	otto candies	PERSON
ftr-1851	1941	2	llc	GPE
ftr-1851	1941	3	united states	GPE
ftr-1851	1941	4	288	CARDINAL
ftr-1851	1941	5	730,91	CARDINAL
ftr-1851	1941	6	2003-2520,2003	DATE
ftr-1851	1942	1	50,516	CARDINAL
ftr-1851	1943	1	5/28/03	CARDINAL
ftr-1851	1944	1	three	CARDINAL
ftr-1851	1944	2	mexico	GPE
ftr-1851	1944	3	531	CARDINAL
ftr-1851	1945	1	between $15 and $21 million	MONEY
ftr-1851	1945	2	the years	DATE
ftr-1851	1949	1	4	CARDINAL
ftr-1851	1949	2	nevada	GPE
ftr-1851	1950	1	t.c.	PERSON
ftr-1851	1951	1	2003-250	DATE
ftr-1851	1954	1	1.537-3(b	CARDINAL
ftr-1851	1956	1	i.	PERSON
ftr-1851	1956	2	1	CARDINAL
ftr-1851	1957	1	341	PRODUCT
ftr-1851	1958	1	341	PRODUCT
ftr-1851	1958	2	2003	DATE
ftr-1851	1959	1	2	CARDINAL
ftr-1851	1960	1	illinois	GPE
ftr-1851	1961	1	117 t.c	QUANTITY
ftr-1851	1961	2	39	DATE
ftr-1851	1962	1	approximately $126 million	MONEY
ftr-1851	1963	1	lemelson v. champion	ORG
ftr-1851	1963	2	975 f.2d	MONEY
ftr-1851	1963	3	869	CARDINAL
ftr-1851	1963	4	1992	DATE
ftr-1851	1963	5	350,000	MONEY
ftr-1851	1964	1	over $17 million	MONEY
ftr-1851	1965	1	cohen	PERSON
ftr-1851	1968	1	two	CARDINAL
ftr-1851	1968	2	1	CARDINAL
ftr-1851	1968	3	2	CARDINAL
ftr-1851	1970	1	1.1060-1	CARDINAL
ftr-1851	1970	2	vi	PERSON
ftr-1851	1974	1	355	CARDINAL
ftr-1851	1974	2	997,93	CARDINAL
ftr-1851	1974	3	2004-548,20041	DATE
ftr-1851	1974	4	50,130	CARDINAL
ftr-1851	1974	5	7th	ORDINAL
ftr-1851	1975	1	1/21/04	CARDINAL
ftr-1851	1976	1	seventh	ORDINAL
ftr-1851	1976	2	the devilbiss co.	ORG
ftr-1851	1976	3	20041	DATE
ftr-1851	1976	4	florida	GPE
ftr-1851	1977	1	david r. webb co.	PERSON
ftr-1851	1978	1	708	CARDINAL
ftr-1851	1978	2	1254	CARDINAL
ftr-1851	1978	3	7th	ORDINAL
ftr-1851	1978	4	1983	DATE
ftr-1851	1979	1	77	CARDINAL
ftr-1851	1979	2	1134	CARDINAL
ftr-1851	1979	3	1981	DATE
ftr-1851	1979	4	webb	ORG
ftr-1851	1980	1	0	CARDINAL
ftr-1851	1980	2	kanne	PERSON
ftr-1851	1980	3	4	CARDINAL
ftr-1851	1980	4	cohen	PERSON
ftr-1851	1980	5	7th	ORDINAL
ftr-1851	1980	6	a.e	GPE
ftr-1851	1980	7	staley mfg. co.	PERSON
ftr-1851	1981	1	119	CARDINAL
ftr-1851	1981	2	482	CARDINAL
ftr-1851	1981	3	1997	DATE
ftr-1851	1982	1	cohen	PERSON
ftr-1851	1982	2	staley	ORG
ftr-1851	1983	1	cohen	PERSON
ftr-1851	1983	2	staley	PERSON
ftr-1851	1983	3	staley	ORG
ftr-1851	1984	1	staley mfg. co.	PERSON
ftr-1851	1985	1	105	CARDINAL
ftr-1851	1985	2	166,210	CARDINAL
ftr-1851	1985	3	1995	DATE
ftr-1851	1985	4	cohen	PERSON
ftr-1851	1985	5	j.	PERSON
ftr-1851	1987	1	staley	ORG
ftr-1851	1987	2	119	CARDINAL
ftr-1851	1987	3	491 n.8	QUANTITY
ftr-1851	1988	1	staley	PERSON
ftr-1851	1990	1	21415	DATE
ftr-1851	1991	1	years	DATE
ftr-1851	1991	2	2003	DATE
ftr-1851	1992	1	1	CARDINAL
ftr-1851	1995	1	67	CARDINAL
ftr-1851	1995	2	3/29/02	CARDINAL
ftr-1851	1996	1	treasury	ORG
ftr-1851	1996	2	reg	CARDINAL
ftr-1851	1997	1	1.705-2	CARDINAL
ftr-1851	1997	2	reg-10670200	DATE
ftr-1851	1997	3	66	CARDINAL
ftr-1851	1997	4	315	CARDINAL
ftr-1851	1997	5	irs	ORG
ftr-1851	1998	1	99-57	CARDINAL
ftr-1851	1998	2	1999-2	DATE
ftr-1851	1998	3	692	CARDINAL
ftr-1851	1999	1	99-57	CARDINAL
ftr-1851	1999	2	1999-2	DATE
ftr-1851	1999	3	678	CARDINAL
ftr-1851	1999	4	1	CARDINAL
ftr-1851	1999	5	2	CARDINAL
ftr-1851	1999	6	754	CARDINAL
ftr-1851	1999	7	the year	DATE
ftr-1851	1999	8	3	CARDINAL
ftr-1851	2000	1	the tax year	DATE
ftr-1851	2000	2	754	CARDINAL
ftr-1851	2003	1	12/6/99	DATE
ftr-1851	2004	1	a.	PERSON
ftr-1851	2004	2	-01	DATE
ftr-1851	2004	3	67	CARDINAL
ftr-1851	2004	4	15132	DATE
ftr-1851	2004	5	3/29/02	CARDINAL
ftr-1851	2005	1	treasury	ORG
ftr-1851	2006	1	1.705-2	CARDINAL
ftr-1851	2006	2	the same day	DATE
ftr-1851	2007	1	reg	CARDINAL
ftr-1851	2008	1	1.705-2	CARDINAL
ftr-1851	2008	2	a year	DATE
ftr-1851	2008	3	754	CARDINAL
ftr-1851	2010	1	3/29/02	CARDINAL
ftr-1851	2012	1	t.d	PERSON
ftr-1851	2012	2	9049	DATE
ftr-1851	2012	3	68	CARDINAL
ftr-1851	2012	4	3/18/03	CARDINAL
ftr-1851	2014	1	1.705-2	CARDINAL
ftr-1851	2014	2	12/6/99	DATE
ftr-1851	2015	1	a year	DATE
ftr-1851	2015	2	754	CARDINAL
ftr-1851	2016	1	2	CARDINAL
ftr-1851	2016	2	752	PRODUCT
ftr-1851	2016	3	year-end	DATE
ftr-1851	2018	1	2003-56	DATE
ftr-1851	2018	2	2003-23	DATE
ftr-1851	2019	1	985	CARDINAL
ftr-1851	2019	2	5/9/03	CARDINAL
ftr-1851	2020	1	752	CARDINAL
ftr-1851	2020	2	one taxable	DATE
ftr-1851	2020	3	year	DATE
ftr-1851	2021	1	irs	ORG
ftr-1851	2021	2	752	CARDINAL
ftr-1851	2022	1	§ 752(b	ORG
ftr-1851	2022	2	the year	DATE
ftr-1851	2022	3	under reg	MONEY
ftr-1851	2023	1	1.7311(a)(1)(ii	CARDINAL
ftr-1851	2024	1	94	CARDINAL
ftr-1851	2024	2	196	CARDINAL
ftr-1851	2024	3	that year	DATE
ftr-1851	2024	4	the year	DATE
ftr-1851	2025	1	the year	DATE
ftr-1851	2025	2	the § 752(b	ORG
ftr-1851	2025	3	20041	DATE
ftr-1851	2025	4	florida	GPE
ftr-1851	2025	5	731	CARDINAL
ftr-1851	2027	1	1.704-2(d	CARDINAL
ftr-1851	2027	2	the last day	DATE
ftr-1851	2028	1	the year	DATE
ftr-1851	2029	1	3	CARDINAL
ftr-1851	2029	2	june 24,2003	DATE
ftr-1851	2030	1	t.d	PERSON
ftr-1851	2030	2	68	CARDINAL
ftr-1851	2030	3	37414	CARDINAL
ftr-1851	2030	4	6/24/03	CARDINAL
ftr-1851	2033	1	1.752-6	CARDINAL
ftr-1851	2035	1	358(h)(3	CARDINAL
ftr-1851	2035	2	721	CARDINAL
ftr-1851	2035	3	§§ 752(a	ORG
ftr-1851	2037	1	1	CARDINAL
ftr-1851	2037	2	2	CARDINAL
ftr-1851	2038	1	2000-44	DATE
ftr-1851	2038	2	2000-2	DATE
ftr-1851	2038	3	255	CARDINAL
ftr-1851	2040	1	10/18/99	CARDINAL
ftr-1851	2040	2	6/24/03	CARDINAL
ftr-1851	2041	1	4	CARDINAL
ftr-1851	2041	2	752	PRODUCT
ftr-1851	2041	3	june 24, 2003	DATE
ftr-1851	2042	1	68	CARDINAL
ftr-1851	2042	2	37434	DATE
ftr-1851	2042	3	6/24/03	CARDINAL
ftr-1851	2043	1	treasury	ORG
ftr-1851	2043	2	1	CARDINAL
ftr-1851	2043	3	752	CARDINAL
ftr-1851	2043	4	2	CARDINAL
ftr-1851	2046	1	1.752-7	CARDINAL
ftr-1851	2046	2	3	CARDINAL
ftr-1851	2048	1	1.358-7	CARDINAL
ftr-1851	2050	1	1.752-1(a)(1)(i	CARDINAL
ftr-1851	2051	1	88	CARDINAL
ftr-1851	2051	2	1988-2	DATE
ftr-1851	2051	3	128	CARDINAL
ftr-1851	2051	4	1	CARDINAL
ftr-1851	2051	5	2	CARDINAL
ftr-1851	2051	6	3	CARDINAL
ftr-1851	2054	1	1.752-7	CARDINAL
ftr-1851	2054	2	three	CARDINAL
ftr-1851	2055	1	1.752-1	CARDINAL
ftr-1851	2056	1	§ 453(h	ORG
ftr-1851	2059	1	1.752-6	CARDINAL
ftr-1851	2059	2	1.752-7	CARDINAL
ftr-1851	2060	1	1.752-7	CARDINAL
ftr-1851	2063	1	one	CARDINAL
ftr-1851	2063	2	three	CARDINAL
ftr-1851	2064	1	1	CARDINAL
ftr-1851	2064	2	2	CARDINAL
ftr-1851	2064	3	3	CARDINAL
ftr-1851	2065	1	1	CARDINAL
ftr-1851	2065	2	2	CARDINAL
ftr-1851	2069	1	1	CARDINAL
ftr-1851	2069	2	2	CARDINAL
ftr-1851	2069	3	10 percent	PERCENT
ftr-1851	2069	4	1,000,000	MONEY
ftr-1851	2071	1	6/24/03	CARDINAL
ftr-1851	2072	1	5	CARDINAL
ftr-1851	2074	1	ballantyne v. commissioner	ORG
ftr-1851	2074	2	341	CARDINAL
ftr-1851	2074	3	802	CARDINAL
ftr-1851	2075	1	2d 2003-5694	DATE
ftr-1851	2076	1	50,120	CARDINAL
ftr-1851	2076	2	8th	ORDINAL
ftr-1851	2076	3	affg t.c	PERSON
ftr-1851	2077	1	2002	CARDINAL
ftr-1851	2077	2	160	CARDINAL
ftr-1851	2077	3	6/24/02	CARDINAL
ftr-1851	2078	1	melvin	PERSON
ftr-1851	2078	2	russell	PERSON
ftr-1851	2078	3	many years	DATE
ftr-1851	2081	1	reg	CARDINAL
ftr-1851	2082	1	1.704-1(b)(3	CARDINAL
ftr-1851	2084	1	year to year	DATE
ftr-1851	2085	1	50/50	CARDINAL
ftr-1851	2086	1	ruwe	PERSON
ftr-1851	2087	1	20041	DATE
ftr-1851	2087	2	florida	GPE
ftr-1851	2087	3	0	CARDINAL
ftr-1851	2089	1	first	ORDINAL
ftr-1851	2090	1	second	ORDINAL
ftr-1851	2091	1	russell	PERSON
ftr-1851	2091	2	melvin	PERSON
ftr-1851	2093	1	two	CARDINAL
ftr-1851	2094	1	6	CARDINAL
ftr-1851	2094	2	reg-160330-02	DATE
ftr-1851	2094	3	68	CARDINAL
ftr-1851	2095	1	65864	CARDINAL
ftr-1851	2095	2	11/24/03	CARDINAL
ftr-1851	2096	1	treasury	ORG
ftr-1851	2097	1	1.704-3(a)(8	CARDINAL
ftr-1851	2099	1	1.704-4(d)(1	CARDINAL
ftr-1851	2100	1	1.704-3(a)(8	CARDINAL
ftr-1851	2101	1	11/24/03	CARDINAL
ftr-1851	2102	1	1	CARDINAL
ftr-1851	2103	1	reg-103580-02	DATE
ftr-1851	2103	2	68	CARDINAL
ftr-1851	2103	3	2930	CARDINAL
ftr-1851	2103	4	1/22/03	CARDINAL
ftr-1851	2104	1	the treasury department	ORG
ftr-1851	2109	1	1.721-2	CARDINAL
ftr-1851	2110	1	721	CARDINAL
ftr-1851	2112	1	721	CARDINAL
ftr-1851	2117	1	1.12711	MONEY
ftr-1851	2117	2	oid	ORG
ftr-1851	2118	1	section 721	LAW
ftr-1851	2121	1	reg	CARDINAL
ftr-1851	2122	1	1.704-1	CARDINAL
ftr-1851	2122	2	first	ORDINAL
ftr-1851	2125	1	the year	DATE
ftr-1851	2127	1	1.704-1(b)(2)(iv)(j	CARDINAL
ftr-1851	2129	1	1	CARDINAL
ftr-1851	2129	2	2	CARDINAL
ftr-1851	2132	1	1.761-3	CARDINAL
ftr-1851	2133	1	the first half	DATE
ftr-1851	2134	1	under reg	DATE
ftr-1851	2135	1	1.7041	MONEY
ftr-1851	2136	1	20041	DATE
ftr-1851	2136	2	florida	GPE
ftr-1851	2136	3	§ § 704(b	ORG
ftr-1851	2139	1	2	CARDINAL
ftr-1851	2140	1	reg-139796-02	DATE
ftr-1851	2141	1	68	CARDINAL
ftr-1851	2141	2	39498	DATE
ftr-1851	2141	3	7/2/03	ORDINAL
ftr-1851	2144	1	3	CARDINAL
ftr-1851	2145	1	t.c.	PERSON
ftr-1851	2146	1	2003	CARDINAL
ftr-1851	2146	2	209	CARDINAL
ftr-1851	2151	1	2003	DATE
ftr-1851	2152	1	1	CARDINAL
ftr-1851	2152	2	§§ 197 and 1060.	ORG
ftr-1851	2153	1	9059	DATE
ftr-1851	2153	2	755	CARDINAL
ftr-1851	2153	3	1060	CARDINAL
ftr-1851	2153	4	68	CARDINAL
ftr-1851	2153	5	34293	DATE
ftr-1851	2153	6	6/9/03	CARDINAL
ftr-1851	2154	1	treasury	ORG
ftr-1851	2154	2	reg-107872-99	DATE
ftr-1851	2154	3	65	CARDINAL
ftr-1851	2154	4	17829	DATE
ftr-1851	2156	1	1.755-2	CARDINAL
ftr-1851	2156	2	755	CARDINAL
ftr-1851	2157	1	197	CARDINAL
ftr-1851	2160	1	1.755-1	CARDINAL
ftr-1851	2162	1	1.775-1	CARDINAL
ftr-1851	2164	1	1.755-1(a	CARDINAL
ftr-1851	2164	2	197	CARDINAL
ftr-1851	2166	1	first	ORDINAL
ftr-1851	2168	1	second	ORDINAL
ftr-1851	2169	1	third	ORDINAL
ftr-1851	2169	2	197	CARDINAL
ftr-1851	2170	1	197	CARDINAL
ftr-1851	2170	2	zero	CARDINAL
ftr-1851	2171	1	197	CARDINAL
ftr-1851	2171	2	197	CARDINAL
ftr-1851	2172	1	197	CARDINAL
ftr-1851	2172	2	first	ORDINAL
ftr-1851	2172	3	197	CARDINAL
ftr-1851	2172	4	197	CARDINAL
ftr-1851	2176	1	1	CARDINAL
ftr-1851	2177	1	irs	ORG
ftr-1851	2178	1	katz v. commissioner	PERSON
ftr-1851	2178	2	335	CARDINAL
ftr-1851	2178	3	1121	CARDINAL
ftr-1851	2178	4	92	CARDINAL
ftr-1851	2178	5	2003-5153	DATE
ftr-1851	2178	6	2003-2	DATE
ftr-1851	2179	1	50,557	CARDINAL
ftr-1851	2179	2	10th	ORDINAL
ftr-1851	2180	1	77/03	CARDINAL
ftr-1851	2181	1	116 t.c	QUANTITY
ftr-1851	2181	2	5 (2001	DATE
ftr-1851	2182	1	1990	DATE
ftr-1851	2182	2	the year	DATE
ftr-1851	2183	1	vasquez	PERSON
ftr-1851	2184	1	vasquez	PERSON
ftr-1851	2185	1	20041	DATE
ftr-1851	2185	2	florida	GPE
ftr-1851	2186	1	hartz	PERSON
ftr-1851	2187	1	first	ORDINAL
ftr-1851	2188	1	301.6231	CARDINAL
ftr-1851	2188	2	a taxable year	DATE
ftr-1851	2188	3	the last day	DATE
ftr-1851	2188	4	the united states	GPE
ftr-1851	2188	5	1989	DATE
ftr-1851	2188	6	year	DATE
ftr-1851	2188	7	the united states	GPE
ftr-1851	2189	1	second	ORDINAL
ftr-1851	2190	1	one	CARDINAL
ftr-1851	2190	2	only one	CARDINAL
ftr-1851	2191	1	1	CARDINAL
ftr-1851	2191	2	four-year	DATE
ftr-1851	2191	3	short-year	DATE
ftr-1851	2191	4	annual	DATE
ftr-1851	2192	1	proc	PERSON
ftr-1851	2193	1	2003-79,2003-45	DATE
ftr-1851	2194	1	1036	CARDINAL
ftr-1851	2195	1	proc	PERSON
ftr-1851	2196	1	2002-38, 2002-1	DATE
ftr-1851	2196	2	1037	CARDINAL
ftr-1851	2196	3	proc	PERSON
ftr-1851	2197	1	2002-39, 2002-1	DATE
ftr-1851	2197	2	1046	PERSON
ftr-1851	2197	3	annual	DATE
ftr-1851	2198	1	four taxable years	DATE
ftr-1851	2198	2	year ending	DATE
ftr-1851	2198	3	may 10, 2002	DATE
ftr-1851	2198	4	june 1, 2004	DATE
ftr-1851	2200	1	1	CARDINAL
ftr-1851	2200	2	453	CARDINAL
ftr-1851	2201	1	merrill lynch's	ORG
ftr-1851	2202	1	t.c.	PERSON
ftr-1851	2203	1	1997-115	DATE
ftr-1851	2203	2	3/5/97	CARDINAL
ftr-1851	2203	3	157	CARDINAL
ftr-1851	2203	4	231	CARDINAL
ftr-1851	2203	5	82	CARDINAL
ftr-1851	2203	6	98	CARDINAL
ftr-1851	2204	1	50,790	CARDINAL
ftr-1851	2204	2	3d cir	QUANTITY
ftr-1851	2205	1	10/13/98	CARDINAL
ftr-1851	2205	2	2-1	DATE
ftr-1851	2206	1	526	CARDINAL
ftr-1851	2206	2	3/22/99	CARDINAL
ftr-1851	2207	1	laro	PERSON
ftr-1851	2207	2	453	CARDINAL
ftr-1851	2207	3	goldstein v. commissioner	PERSON
ftr-1851	2207	4	364	CARDINAL
ftr-1851	2207	5	734	CARDINAL
ftr-1851	2207	6	2d	DATE
ftr-1851	2207	7	1966	DATE
ftr-1851	2208	1	385	CARDINAL
ftr-1851	2208	2	1967	DATE
ftr-1851	2209	1	colgate	ORG
ftr-1851	2209	2	$105 million	MONEY
ftr-1851	2209	3	1988	DATE
ftr-1851	2209	4	1989	DATE
ftr-1851	2209	5	three	CARDINAL
ftr-1851	2209	6	90%	PERCENT
ftr-1851	2209	7	colgate	ORG
ftr-1851	2209	8	about 9%	PERCENT
ftr-1851	2209	9	merrill lynch	ORG
ftr-1851	2209	10	about 1%	PERCENT
ftr-1851	2211	1	15a.453-1(c	DATE
ftr-1851	2211	2	the several years	DATE
ftr-1851	2211	3	1989	DATE
ftr-1851	2212	1	u.s.	GPE
ftr-1851	2213	1	colgate	ORG
ftr-1851	2213	2	90 percent	PERCENT
ftr-1851	2214	1	1991	DATE
ftr-1851	2214	2	about $100 million	MONEY
ftr-1851	2214	3	1988	DATE
ftr-1851	2215	1	third	ORDINAL
ftr-1851	2215	2	the tax court's	ORG
ftr-1851	2215	3	acm	ORG
ftr-1851	2216	1	third	ORDINAL
ftr-1851	2217	1	2	CARDINAL
ftr-1851	2217	2	foley	PERSON
ftr-1851	2217	3	merrill lynch §	ORG
ftr-1851	2217	4	453	CARDINAL
ftr-1851	2218	1	asa investerings partnership	ORG
ftr-1851	2218	2	t.c.	PERSON
ftr-1851	2219	1	1998	CARDINAL
ftr-1851	2219	2	305	CARDINAL
ftr-1851	2219	3	8/20/98	CARDINAL
ftr-1851	2220	1	merrill lynch §	ORG
ftr-1851	2220	2	453	CARDINAL
ftr-1851	2220	3	foley	PERSON
ftr-1851	2221	1	a. affirmed	PERSON
ftr-1851	2221	2	asa investerings partnership	ORG
ftr-1851	2221	3	201	CARDINAL
ftr-1851	2221	4	505,85	CARDINAL
ftr-1851	2221	5	2000-675,2000	DATE
ftr-1851	2222	1	50,185	CARDINAL
ftr-1851	2222	2	d.c. cir	ORG
ftr-1851	2223	1	2/1/00	CARDINAL
ftr-1851	2226	1	531	CARDINAL
ftr-1851	2226	2	871	CARDINAL
ftr-1851	2226	3	10/2/00	CARDINAL
ftr-1851	2227	1	the d.c. circuit's	ORG
ftr-1851	2227	2	the tax court's	ORG
ftr-1851	2229	1	3	CARDINAL
ftr-1851	2229	2	saba	GPE
ftr-1851	2229	3	t.c.	PERSON
ftr-1851	2230	1	1999-359	DATE
ftr-1851	2231	1	brunswick	PERSON
ftr-1851	2231	2	acm	ORG
ftr-1851	2232	1	nims	PERSON
ftr-1851	2232	2	congress	ORG
ftr-1851	2234	1	60-month	DATE
ftr-1851	2235	1	a. d.c.	PERSON
ftr-1851	2235	2	saba	GPE
ftr-1851	2235	3	asa	ORG
ftr-1851	2236	1	saba	GPE
ftr-1851	2236	2	273	CARDINAL
ftr-1851	2236	3	1135	CARDINAL
ftr-1851	2236	4	88	CARDINAL
ftr-1851	2236	5	2001-7318	DATE
ftr-1851	2236	6	2002-1	DATE
ftr-1851	2236	7	50,145	CARDINAL
ftr-1851	2236	8	d.c	GPE
ftr-1851	2236	9	cir	ORG
ftr-1851	2237	1	t.c.	PERSON
ftr-1851	2238	1	1999-359	DATE
ftr-1851	2238	2	t.c.	GPE
ftr-1851	2239	1	2003-31	DATE
ftr-1851	2239	2	2/11/03	CARDINAL
ftr-1851	2240	1	2004	DATE
ftr-1851	2240	2	florida	GPE
ftr-1851	2240	3	asa	ORG
ftr-1851	2240	4	nims	PERSON
ftr-1851	2242	1	brunswick	GPE
ftr-1851	2244	1	brunswick	GPE
ftr-1851	2244	2	asa	ORG
ftr-1851	2245	1	asa	ORG
ftr-1851	2245	2	brunswick	GPE
ftr-1851	2245	3	bermuda	LOC
ftr-1851	2246	1	asa	ORG
ftr-1851	2247	1	saba	GPE
ftr-1851	2247	2	brunswick	GPE
ftr-1851	2248	1	asa	ORG
ftr-1851	2250	1	saba	GPE
ftr-1851	2250	2	brunswick	GPE
ftr-1851	2251	1	brunswick	GPE
ftr-1851	2251	2	the supreme court's	ORG
ftr-1851	2251	3	moline properties, inc.	ORG
ftr-1851	2252	1	319	CARDINAL
ftr-1851	2252	2	436	CARDINAL
ftr-1851	2252	3	87	CARDINAL
ftr-1851	2252	4	l. ed	PERSON
ftr-1851	2253	1	1499	CARDINAL
ftr-1851	2253	2	63	CARDINAL
ftr-1851	2253	3	s. ct	PERSON
ftr-1851	2254	1	1132	CARDINAL
ftr-1851	2254	2	two	CARDINAL
ftr-1851	2254	3	saba	GPE
ftr-1851	2258	1	t.c.	PERSON
ftr-1851	2259	1	2003-31	DATE
ftr-1851	2259	2	2/11/03	CARDINAL
ftr-1851	2260	1	nims	NORP
ftr-1851	2261	1	asa	ORG
ftr-1851	2264	1	4.	CARDINAL
ftr-1851	2265	1	boca investerings partnership	ORG
ftr-1851	2265	2	v. united states	GPE
ftr-1851	2265	3	167	CARDINAL
ftr-1851	2265	4	f. supp	PERSON
ftr-1851	2266	1	2d 298	DATE
ftr-1851	2266	2	88	CARDINAL
ftr-1851	2266	3	2001-6252	DATE
ftr-1851	2266	4	50,690	CARDINAL
ftr-1851	2266	5	d. d.c	GPE
ftr-1851	2267	1	american home products	ORG
ftr-1851	2267	2	wyeth	PERSON
ftr-1851	2267	3	merrill lynch	ORG
ftr-1851	2267	4	157	CARDINAL
ftr-1851	2267	5	231	CARDINAL
ftr-1851	2267	6	82	CARDINAL
ftr-1851	2267	7	98-6682	DATE
ftr-1851	2267	8	98	CARDINAL
ftr-1851	2268	1	50,790	CARDINAL
ftr-1851	2268	2	3d cir	QUANTITY
ftr-1851	2269	1	10/13/98	CARDINAL
ftr-1851	2269	2	affig t.c.	PERSON
ftr-1851	2270	1	1997-115	DATE
ftr-1851	2270	2	3/5/97	CARDINAL
ftr-1851	2270	3	526	CARDINAL
ftr-1851	2270	4	1999	DATE
ftr-1851	2270	5	asa investerings partnership	ORG
ftr-1851	2270	6	201	CARDINAL
ftr-1851	2271	1	50,185	CARDINAL
ftr-1851	2271	2	d.c. cir	ORG
ftr-1851	2272	1	2/1/00	CARDINAL
ftr-1851	2273	1	affgt.c	DATE
ftr-1851	2275	1	1998	CARDINAL
ftr-1851	2275	2	305	CARDINAL
ftr-1851	2275	3	8/20/98	CARDINAL
ftr-1851	2275	4	saba	GPE
ftr-1851	2275	5	t.c.	PERSON
ftr-1851	2276	1	1999-359	DATE
ftr-1851	2276	2	273	CARDINAL
ftr-1851	2276	3	1135	CARDINAL
ftr-1851	2276	4	d.c	GPE
ftr-1851	2276	5	2001	DATE
ftr-1851	2276	6	t.c.	GPE
ftr-1851	2277	1	2003-31	DATE
ftr-1851	2279	1	friedman	PERSON
ftr-1851	2280	1	a.	PERSON
ftr-1851	2280	2	asa	ORG
ftr-1851	2281	1	boca investerings partnership	ORG
ftr-1851	2281	2	v. united states	GPE
ftr-1851	2281	3	314	CARDINAL
ftr-1851	2281	4	625	CARDINAL
ftr-1851	2281	5	91	CARDINAL
ftr-1851	2281	6	2003-444	DATE
ftr-1851	2281	7	2003-1	DATE
ftr-1851	2281	8	50,181	CARDINAL
ftr-1851	2281	9	1/10/03	CARDINAL
ftr-1851	2282	1	d.c.	GPE
ftr-1851	2282	2	asa	ORG
ftr-1851	2282	3	v. culbertson	PERSON
ftr-1851	2282	4	337	CARDINAL
ftr-1851	2282	5	733	CARDINAL
ftr-1851	2282	6	1949	DATE
ftr-1851	2283	1	sentelle	PERSON
ftr-1851	2283	2	asa	ORG
ftr-1851	2284	1	5	CARDINAL
ftr-1851	2284	2	second	ORDINAL
ftr-1851	2285	1	nicole	PERSON
ftr-1851	2285	2	cor	ORG
ftr-1851	2286	1	117 t.c	QUANTITY
ftr-1851	2287	1	328	CARDINAL
ftr-1851	2287	2	12/28/01	CARDINAL
ftr-1851	2287	3	320	CARDINAL
ftr-1851	2287	4	282	CARDINAL
ftr-1851	2287	5	90	CARDINAL
ftr-1851	2287	6	2002-7702	DATE
ftr-1851	2287	7	2003-1	DATE
ftr-1851	2287	8	50,137	CARDINAL
ftr-1851	2287	9	2d	DATE
ftr-1851	2288	1	2d	DATE
ftr-1851	2288	2	2/24/03	CARDINAL
ftr-1851	2290	1	351	CARDINAL
ftr-1851	2290	2	dutch	NORP
ftr-1851	2291	1	$22 million	MONEY
ftr-1851	2293	1	eleventh	ORDINAL
ftr-1851	2293	2	america, inc.	ORG
ftr-1851	2294	1	254	CARDINAL
ftr-1851	2294	2	1014	CARDINAL
ftr-1851	2294	3	2001	DATE
ftr-1851	2295	1	20041	DATE
ftr-1851	2295	2	florida	GPE
ftr-1851	2296	1	6	CARDINAL
ftr-1851	2299	1	t.c.	PERSON
ftr-1851	2300	1	2002-97	DATE
ftr-1851	2300	2	4/9/02	CARDINAL
ftr-1851	2300	3	331	CARDINAL
ftr-1851	2300	4	972	CARDINAL
ftr-1851	2300	5	91	CARDINAL
ftr-1851	2300	6	2003-2623,2003-1	DATE
ftr-1851	2301	1	50,530	CARDINAL
ftr-1851	2301	2	d.c. cir	ORG
ftr-1851	2302	1	6/17/03	CARDINAL
ftr-1851	2303	1	seven	CARDINAL
ftr-1851	2303	2	40	CARDINAL
ftr-1851	2303	3	ibm	ORG
ftr-1851	2304	1	llc	ORG
ftr-1851	2304	2	two	CARDINAL
ftr-1851	2304	3	llc	DATE
ftr-1851	2305	1	less than three months later	DATE
ftr-1851	2305	2	one	CARDINAL
ftr-1851	2305	3	2 percent	PERCENT
ftr-1851	2305	4	the remaining	PERCENT
ftr-1851	2305	5	98 percent	PERCENT
ftr-1851	2306	1	the taxable year	DATE
ftr-1851	2306	2	one half	CARDINAL
ftr-1851	2306	3	the approximately $122 million	MONEY
ftr-1851	2308	1	three years	DATE
ftr-1851	2310	1	jacobs	PERSON
ftr-1851	2312	1	jacobs	PERSON
ftr-1851	2313	1	llc	GPE
ftr-1851	2315	1	llc	GPE
ftr-1851	2315	2	norwest	ORG
ftr-1851	2318	1	jacobs	PERSON
ftr-1851	2318	2	supreme court	ORG
ftr-1851	2318	3	higgins v. smith	PERSON
ftr-1851	2318	4	308	CARDINAL
ftr-1851	2318	5	u.s.	GPE
ftr-1851	2319	1	473	CARDINAL
ftr-1851	2319	2	476	CARDINAL
ftr-1851	2320	1	19401	DATE
ftr-1851	2320	2	the supreme court	ORG
ftr-1851	2324	1	one	CARDINAL
ftr-1851	2329	1	912	CARDINAL
ftr-1851	2329	2	736	CARDINAL
ftr-1851	2329	3	741	CARDINAL
ftr-1851	2329	4	4th	ORDINAL
ftr-1851	2331	1	id. a.	PERSON
ftr-1851	2331	2	sixth	ORDINAL
ftr-1851	2331	3	sentelle	PERSON
ftr-1851	2332	1	asa	ORG
ftr-1851	2333	1	7	CARDINAL
ftr-1851	2333	2	third	ORDINAL
ftr-1851	2334	1	cm holdings inc.	ORG
ftr-1851	2334	2	301	CARDINAL
ftr-1851	2334	3	96	CARDINAL
ftr-1851	2334	4	90	CARDINAL
ftr-1851	2334	5	2002-	DATE
ftr-1851	2335	1	50,596	CARDINAL
ftr-1851	2335	2	3d	CARDINAL
ftr-1851	2335	3	254	CARDINAL
ftr-1851	2335	4	578,86	CARDINAL
ftr-1851	2335	5	2000-6470	DATE
ftr-1851	2335	6	50,791	CARDINAL
ftr-1851	2336	1	cmi	ORG
ftr-1851	2336	2	irs	ORG
ftr-1851	2336	3	1400	CARDINAL
ftr-1851	2338	1	any year	DATE
ftr-1851	2338	2	zero	CARDINAL
ftr-1851	2339	1	6662	DATE
ftr-1851	2340	1	40-year	DATE
ftr-1851	2341	1	third	ORDINAL
ftr-1851	2342	1	20041	DATE
ftr-1851	2342	2	florida	GPE
ftr-1851	2344	1	293	CARDINAL
ftr-1851	2344	2	465	CARDINAL
ftr-1851	2344	3	1935	DATE
ftr-1851	2344	4	knetsch	ORG
ftr-1851	2344	5	united states	GPE
ftr-1851	2344	6	364	CARDINAL
ftr-1851	2344	7	361	CARDINAL
ftr-1851	2344	8	1960	DATE
ftr-1851	2347	1	gregory	ORG
ftr-1851	2347	2	knetsch	ORG
ftr-1851	2359	1	congress	ORG
ftr-1851	2361	1	congress	ORG
ftr-1851	2363	1	camelot	ORG
ftr-1851	2368	1	a.	PERSON
ftr-1851	2370	1	dow chemical co.	ORG
ftr-1851	2370	2	united states	GPE
ftr-1851	2370	3	250	CARDINAL
ftr-1851	2370	4	f. supp	PERSON
ftr-1851	2371	1	2d 748	CARDINAL
ftr-1851	2371	2	91	CARDINAL
ftr-1851	2371	3	2003-1489	DATE
ftr-1851	2371	4	2003-1	DATE
ftr-1851	2372	1	50,346	CARDINAL
ftr-1851	2372	2	e.d. mich. 3/31/03	ORG
ftr-1851	2373	1	lawson	PERSON
ftr-1851	2373	2	camelot	FAC
ftr-1851	2373	3	aep	ORG
ftr-1851	2376	1	the first three years	DATE
ftr-1851	2376	2	years four through	DATE
ftr-1851	2376	3	seven	CARDINAL
ftr-1851	2376	4	90%	PERCENT
ftr-1851	2376	5	10%	PERCENT
ftr-1851	2377	1	lawson	PERSON
ftr-1851	2377	2	10%	PERCENT
ftr-1851	2377	3	years four through seven	DATE
ftr-1851	2378	1	the first seven years	DATE
ftr-1851	2378	2	each of years four to seven	DATE
ftr-1851	2378	3	10%	PERCENT
ftr-1851	2379	1	lawson	PERSON
ftr-1851	2380	1	aep	ORG
ftr-1851	2380	2	four	CARDINAL
ftr-1851	2380	3	seven	CARDINAL
ftr-1851	2381	1	lawson	PERSON
ftr-1851	2381	2	408	CARDINAL
ftr-1851	2384	1	lawson	PERSON
ftr-1851	2385	1	dow chemical co.	ORG
ftr-1851	2385	2	united states	GPE
ftr-1851	2385	3	278	CARDINAL
ftr-1851	2385	4	2003-6418	DATE
ftr-1851	2385	5	2003-2	DATE
ftr-1851	2386	1	50,681	CARDINAL
ftr-1851	2386	2	e.d. mich.	ORG
ftr-1851	2387	1	8/12/03	CARDINAL
ftr-1851	2389	1	lawson	PERSON
ftr-1851	2389	2	years four through	DATE
ftr-1851	2389	3	seven	CARDINAL
ftr-1851	2389	4	this earlier	DATE
ftr-1851	2389	5	four	CARDINAL
ftr-1851	2389	6	seven	CARDINAL
ftr-1851	2389	7	each of years four through seven	DATE
ftr-1851	2390	1	sixth	ORDINAL
ftr-1851	2391	1	american electric power co.	ORG
ftr-1851	2391	2	united states	GPE
ftr-1851	2391	3	326	CARDINAL
ftr-1851	2391	4	2003-2060,2003	DATE
ftr-1851	2392	1	50,416	CARDINAL
ftr-1851	2392	2	6th	ORDINAL
ftr-1851	2393	1	4/28/03	CARDINAL
ftr-1851	2394	1	sixth	ORDINAL
ftr-1851	2395	1	years 4-7	DATE
ftr-1851	2396	1	20041	DATE
ftr-1851	2396	2	florida	GPE
ftr-1851	2396	3	texas	GPE
ftr-1851	2397	1	mayo v. hartford life insurance co.	PERSON
ftr-1851	2397	2	354	CARDINAL
ftr-1851	2397	3	400	CARDINAL
ftr-1851	2397	4	5th	ORDINAL
ftr-1851	2398	1	1/5/04	CARDINAL
ftr-1851	2399	1	wal-mart	ORG
ftr-1851	2399	2	wal-mart	ORG
ftr-1851	2399	3	texas	GPE
ftr-1851	2400	1	texas	GPE
ftr-1851	2401	1	wal-mart	ORG
ftr-1851	2403	1	1	CARDINAL
ftr-1851	2403	2	2003-22	DATE
ftr-1851	2403	3	2003-18	DATE
ftr-1851	2404	1	851	CARDINAL
ftr-1851	2404	2	4/4/03	CARDINAL
ftr-1851	2409	1	2	CARDINAL
ftr-1851	2410	1	t.d	PERSON
ftr-1851	2410	2	68	CARDINAL
ftr-1851	2410	3	37414	CARDINAL
ftr-1851	2410	4	6/24/03	CARDINAL
ftr-1851	2410	5	reg-106736-00	DATE
ftr-1851	2410	6	68	CARDINAL
ftr-1851	2410	7	37434	DATE
ftr-1851	2410	8	6/24/03	CARDINAL
ftr-1851	2411	1	2000-44	DATE
ftr-1851	2414	1	3	CARDINAL
ftr-1851	2415	1	2003-55	DATE
ftr-1851	2415	2	2003-34	DATE
ftr-1851	2416	1	395	CARDINAL
ftr-1851	2416	2	7/21/03	CARDINAL
ftr-1851	2416	3	95-53, 1995-	DATE
ftr-1851	2416	4	2	CARDINAL
ftr-1851	2416	5	354	CARDINAL
ftr-1851	2417	1	irs	ORG
ftr-1851	2417	2	ll.c	DATE
ftr-1851	2418	1	331	CARDINAL
ftr-1851	2418	2	972	CARDINAL
ftr-1851	2418	3	d.c	GPE
ftr-1851	2418	4	cir	ORG
ftr-1851	2418	5	2003	DATE
ftr-1851	2418	6	nicole rose corp.	ORG
ftr-1851	2419	1	320	CARDINAL
ftr-1851	2419	2	282	CARDINAL
ftr-1851	2419	3	2d	DATE
ftr-1851	2419	4	2002	DATE
ftr-1851	2421	1	irs	ORG
ftr-1851	2421	2	1	CARDINAL
ftr-1851	2421	3	2	CARDINAL
ftr-1851	2421	4	3	CARDINAL
ftr-1851	2422	1	a.	PERSON
ftr-1851	2422	2	482	CARDINAL
ftr-1851	2424	1	2003-96	DATE
ftr-1851	2424	2	2003-34	DATE
ftr-1851	2425	1	386	CARDINAL
ftr-1851	2425	2	7/21/03	CARDINAL
ftr-1851	2426	1	irs	ORG
ftr-1851	2426	2	482	CARDINAL
ftr-1851	2426	3	95-53	CARDINAL
ftr-1851	2426	4	482	CARDINAL
ftr-1851	2427	1	vol.6	NORP
ftr-1851	2427	2	4	CARDINAL
ftr-1851	2427	3	24	CARDINAL
ftr-1851	2427	4	irs	ORG
ftr-1851	2427	5	2003-76	DATE
ftr-1851	2427	6	2003-49	DATE
ftr-1851	2428	1	1181	CARDINAL
ftr-1851	2428	2	2001-51, 2001-34	DATE
ftr-1851	2429	1	190	CARDINAL
ftr-1851	2430	1	irs	ORG
ftr-1851	2430	2	24	CARDINAL
ftr-1851	2430	3	reg.	MONEY
ftr-1851	2431	1	1.6011-4(b)(2	CARDINAL
ftr-1851	2431	2	301.6111-2(b)(2	CARDINAL
ftr-1851	2432	1	1	CARDINAL
ftr-1851	2434	1	90-105	CARDINAL
ftr-1851	2434	2	2	CARDINAL
ftr-1851	2434	3	95-34, 1995-1	DATE
ftr-1851	2434	4	309	CARDINAL
ftr-1851	2434	5	3	CARDINAL
ftr-1851	2434	6	98-5	CARDINAL
ftr-1851	2434	7	1998-1	DATE
ftr-1851	2434	8	334	CARDINAL
ftr-1851	2434	9	4	CARDINAL
ftr-1851	2434	10	5	CARDINAL
ftr-1851	2436	1	1.643(a)-8	CARDINAL
ftr-1851	2436	2	6	CARDINAL
ftr-1851	2436	3	99-59	CARDINAL
ftr-1851	2436	4	1999-2	DATE
ftr-1851	2436	5	761	CARDINAL
ftr-1851	2436	6	7	CARDINAL
ftr-1851	2436	7	reg	DATE
ftr-1851	2437	1	8)	CARDINAL
ftr-1851	2438	1	2000-12	DATE
ftr-1851	2438	2	11	CARDINAL
ftr-1851	2439	1	744	CARDINAL
ftr-1851	2439	2	two	CARDINAL
ftr-1851	2439	3	9	CARDINAL
ftr-1851	2439	4	2000-44	DATE
ftr-1851	2439	5	2000-36	DATE
ftr-1851	2440	1	255	CARDINAL
ftr-1851	2440	2	kpmg	ORG
ftr-1851	2440	3	10	CARDINAL
ftr-1851	2440	4	2000-60,2000-49	DATE
ftr-1851	2440	5	568	CARDINAL
ftr-1851	2440	6	11	CARDINAL
ftr-1851	2440	7	200061	DATE
ftr-1851	2440	8	2000	CARDINAL
ftr-1851	2440	9	49	CARDINAL
ftr-1851	2441	1	569	CARDINAL
ftr-1851	2441	2	935	CARDINAL
ftr-1851	2441	3	12	CARDINAL
ftr-1851	2441	4	2001-16, 2001-9	DATE
ftr-1851	2442	1	730	CARDINAL
ftr-1851	2442	2	13	CARDINAL
ftr-1851	2442	3	2001-17, 2001-9	DATE
ftr-1851	2443	1	730	CARDINAL
ftr-1851	2443	2	351	CARDINAL
ftr-1851	2443	3	14	CARDINAL
ftr-1851	2443	4	2001-45, 2001-33	DATE
ftr-1851	2444	1	129	CARDINAL
ftr-1851	2444	2	u.s.	GPE
ftr-1851	2444	3	u.s.	GPE
ftr-1851	2444	4	15	CARDINAL
ftr-1851	2444	5	2002-21, 2002-1	DATE
ftr-1851	2444	6	730	CARDINAL
ftr-1851	2444	7	16	CARDINAL
ftr-1851	2444	8	2002-35, 2002-1	DATE
ftr-1851	2444	9	992	CARDINAL
ftr-1851	2444	10	17	CARDINAL
ftr-1851	2444	11	2002-50, 2002-	DATE
ftr-1851	2444	12	98	CARDINAL
ftr-1851	2445	1	754	CARDINAL
ftr-1851	2445	2	2002-65,2002	DATE
ftr-1851	2445	3	690	CARDINAL
ftr-1851	2445	4	2003-54,2003-33	DATE
ftr-1851	2445	5	363	CARDINAL
ftr-1851	2445	6	18	CARDINAL
ftr-1851	2446	1	ru12002	ORG
ftr-1851	2446	2	69,2002-2	CARDINAL
ftr-1851	2446	3	760	CARDINAL
ftr-1851	2447	1	99	CARDINAL
ftr-1851	2447	2	835	CARDINAL
ftr-1851	2447	3	19	CARDINAL
ftr-1851	2447	4	2002-70, 2002-2	DATE
ftr-1851	2447	5	765	CARDINAL
ftr-1851	2448	1	20	CARDINAL
ftr-1851	2448	2	2003-6, 2003-3	DATE
ftr-1851	2449	1	286	CARDINAL
ftr-1851	2449	2	21	CARDINAL
ftr-1851	2449	3	2003-22,2003	DATE
ftr-1851	2449	4	851	CARDINAL
ftr-1851	2449	5	22	CARDINAL
ftr-1851	2449	6	2003-24, 2003-18	DATE
ftr-1851	2449	7	853	CARDINAL
ftr-1851	2449	8	18	CARDINAL
ftr-1851	2450	1	2003	DATE
ftr-1851	2450	2	112	CARDINAL
ftr-1851	2451	1	2004	DATE
ftr-1851	2451	2	florida	GPE
ftr-1851	2451	3	§§ 419	ORG
ftr-1851	2451	4	419a	PRODUCT
ftr-1851	2451	5	23	CARDINAL
ftr-1851	2451	6	2003-47	DATE
ftr-1851	2451	7	2003-30	DATE
ftr-1851	2452	1	132	CARDINAL
ftr-1851	2452	2	24	CARDINAL
ftr-1851	2452	3	2003-55	DATE
ftr-1851	2452	4	2003-34	DATE
ftr-1851	2453	1	395	CARDINAL
ftr-1851	2453	2	95-53, 1995-	DATE
ftr-1851	2453	3	334	CARDINAL
ftr-1851	2453	4	one	CARDINAL
ftr-1851	2454	1	5	CARDINAL
ftr-1851	2454	2	less than a month	DATE
ftr-1851	2454	3	2003-76	DATE
ftr-1851	2454	4	one	CARDINAL
ftr-1851	2455	1	2003-77	DATE
ftr-1851	2455	2	2003-49	DATE
ftr-1851	2456	1	1182 (11/19/03	DATE
ftr-1851	2456	2	12/1/03	CARDINAL
ftr-1851	2458	1	i.d.	GPE
ftr-1851	2459	1	6	CARDINAL
ftr-1851	2460	1	one	CARDINAL
ftr-1851	2461	1	2003-81	DATE
ftr-1851	2461	2	2003-51	DATE
ftr-1851	2462	1	1123	CARDINAL
ftr-1851	2463	1	1256	CARDINAL
ftr-1851	2464	1	first	ORDINAL
ftr-1851	2464	2	1256	CARDINAL
ftr-1851	2466	1	1	CARDINAL
ftr-1851	2466	2	2	CARDINAL
ftr-1851	2467	1	7	CARDINAL
ftr-1851	2469	1	2003-4, 2004-6	DATE
ftr-1851	2470	1	414	CARDINAL
ftr-1851	2470	2	1/23/04	CARDINAL
ftr-1851	2471	1	the s corporation	ORG
ftr-1851	2473	1	at least 50 percent	PERCENT
ftr-1851	2473	2	the s corporation	ORG
ftr-1851	2473	3	2-1/2 months	DATE
ftr-1851	2473	4	the end of the year	DATE
ftr-1851	2473	5	50 percent	PERCENT
ftr-1851	2474	1	8	CARDINAL
ftr-1851	2474	2	roth	PERSON
ftr-1851	2475	1	2004-8, 2004-4	DATE
ftr-1851	2476	1	333	CARDINAL
ftr-1851	2477	1	ira	PERSON
ftr-1851	2478	1	roth	PERSON
ftr-1851	2478	2	roth	PERSON
ftr-1851	2479	1	9	CARDINAL
ftr-1851	2480	1	bush	PERSON
ftr-1851	2481	1	2004	DATE
ftr-1851	2481	2	19-3	CARDINAL
ftr-1851	2481	3	10	CARDINAL
ftr-1851	2482	1	i.d.	GPE
ftr-1851	2483	1	1	CARDINAL
ftr-1851	2483	2	june 2002	DATE
ftr-1851	2484	1	t.d	PERSON
ftr-1851	2484	2	9000	CARDINAL
ftr-1851	2484	3	111	CARDINAL
ftr-1851	2484	4	67	CARDINAL
ftr-1851	2484	5	41324	DATE
ftr-1851	2484	6	10311	CARDINAL
ftr-1851	2484	7	41362	DATE
ftr-1851	2484	8	6/18/02	CARDINAL
ftr-1851	2485	1	6111	DATE
ftr-1851	2485	2	6112	CARDINAL
ftr-1851	2487	1	1.6011-4	CARDINAL
ftr-1851	2490	1	irs	ORG
ftr-1851	2491	1	1.6011-4	CARDINAL
ftr-1851	2491	2	301.6111	CARDINAL
ftr-1851	2493	1	october 2002	DATE
ftr-1851	2494	1	t.d	PERSON
ftr-1851	2494	2	9017	DATE
ftr-1851	2494	3	67	CARDINAL
ftr-1851	2494	4	reg-103735-00	DATE
ftr-1851	2494	5	67	CARDINAL
ftr-1851	2495	1	irs	ORG
ftr-1851	2497	1	1	CARDINAL
ftr-1851	2497	2	2	CARDINAL
ftr-1851	2497	3	3	CARDINAL
ftr-1851	2497	4	4	CARDINAL
ftr-1851	2497	5	5	CARDINAL
ftr-1851	2497	6	6	CARDINAL
ftr-1851	2497	7	250,000	MONEY
ftr-1851	2498	1	1/1/03	CARDINAL
ftr-1851	2499	1	2004	DATE
ftr-1851	2499	2	florida	GPE
ftr-1851	2499	3	1	CARDINAL
ftr-1851	2499	4	9018	DATE
ftr-1851	2499	5	reg-103736-00	DATE
ftr-1851	2499	6	67	CARDINAL
ftr-1851	2499	7	64842	DATE
ftr-1851	2500	1	irs	ORG
ftr-1851	2501	1	2	CARDINAL
ftr-1851	2501	2	february 2003	DATE
ftr-1851	2502	1	t.d	PERSON
ftr-1851	2502	2	9046	DATE
ftr-1851	2502	3	68	CARDINAL
ftr-1851	2502	4	10161	DATE
ftr-1851	2502	5	2/28/03	CARDINAL
ftr-1851	2503	1	treasury	ORG
ftr-1851	2504	1	six	CARDINAL
ftr-1851	2504	2	october 2002	DATE
ftr-1851	2504	3	l.a.	GPE
ftr-1851	2504	4	1	CARDINAL
ftr-1851	2504	5	2	CARDINAL
ftr-1851	2504	6	3	CARDINAL
ftr-1851	2505	1	2003-24, 2003-11	DATE
ftr-1851	2506	1	599	CARDINAL
ftr-1851	2506	2	3/17/03	CARDINAL
ftr-1851	2506	3	4	CARDINAL
ftr-1851	2507	1	2003-25	DATE
ftr-1851	2507	2	2003-11	DATE
ftr-1851	2508	1	601	CARDINAL
ftr-1851	2508	2	3/17/03	CARDINAL
ftr-1851	2509	1	0 reg	MONEY
ftr-1851	2512	1	no later than 30 days	DATE
ftr-1851	2512	2	the day	DATE
ftr-1851	2512	3	first	ORDINAL
ftr-1851	2515	1	2/28/03	CARDINAL
ftr-1851	2515	2	1/1/03	CARDINAL
ftr-1851	2517	1	t.d	PERSON
ftr-1851	2517	2	68	CARDINAL
ftr-1851	2517	3	75128	DATE
ftr-1851	2517	4	12/30/03	CARDINAL
ftr-1851	2519	1	1.6011-4	CARDINAL
ftr-1851	2520	1	february 2003	DATE
ftr-1851	2521	1	february 2003	DATE
ftr-1851	2525	1	12/29/03	CARDINAL
ftr-1851	2526	1	3	CARDINAL
ftr-1851	2527	1	2002-63	DATE
ftr-1851	2527	2	27	CARDINAL
ftr-1851	2528	1	72	DATE
ftr-1851	2528	2	7/8/02	CARDINAL
ftr-1851	2529	1	7/1/02	DATE
ftr-1851	2529	2	2001-51, 2001-34	DATE
ftr-1851	2529	3	190	CARDINAL
ftr-1851	2529	4	irs	ORG
ftr-1851	2531	1	7525	DATE
ftr-1851	2533	1	cc-2003-012	ORG
ftr-1851	2535	1	4.	CARDINAL
ftr-1851	2535	2	irs	ORG
ftr-1851	2535	3	treasury	ORG
ftr-1851	2536	1	reg-126016-01	DATE
ftr-1851	2536	2	67	CARDINAL
ftr-1851	2536	3	79894	DATE
ftr-1851	2537	1	the treasury department	ORG
ftr-1851	2537	2	6664	DATE
ftr-1851	2538	1	1.6662-3	CARDINAL
ftr-1851	2538	2	1.6664-4	CARDINAL
ftr-1851	2538	3	1	CARDINAL
ftr-1851	2538	4	2	CARDINAL
ftr-1851	2539	1	20041	DATE
ftr-1851	2539	2	florida	GPE
ftr-1851	2542	1	1.6011-4	CARDINAL
ftr-1851	2543	1	6662	DATE
ftr-1851	2544	1	12/30/02	CARDINAL
ftr-1851	2544	2	12/31/02	CARDINAL
ftr-1851	2546	1	irs	ORG
ftr-1851	2546	2	6662	DATE
ftr-1851	2546	3	6664	DATE
ftr-1851	2546	4	1.6664-4(c	CARDINAL
ftr-1851	2547	1	irs	ORG
ftr-1851	2547	2	section 6664(c	LAW
ftr-1851	2548	1	a. regulations	PERSON
ftr-1851	2549	1	t.d	PERSON
ftr-1851	2549	2	9109	DATE
ftr-1851	2549	3	68	CARDINAL
ftr-1851	2550	1	1.6664-4	CARDINAL
ftr-1851	2550	2	6662	DATE
ftr-1851	2551	1	•	CARDINAL
ftr-1851	2560	1	1.6662-3(c)(2	CARDINAL
ftr-1851	2561	1	mark w. everson	PERSON
ftr-1851	2561	2	mark w. everson	PERSON
ftr-1851	2561	3	lmsb	ORG
ftr-1851	2561	4	2003	DATE
ftr-1851	2561	5	249-9	CARDINAL
ftr-1851	2562	1	irs	ORG
ftr-1851	2563	1	irs	ORG
ftr-1851	2564	1	6664(c	CARDINAL
ftr-1851	2565	1	5	CARDINAL
ftr-1851	2565	2	230	CARDINAL
ftr-1851	2565	3	the internal revenue service	ORG
ftr-1851	2565	4	68	CARDINAL
ftr-1851	2565	5	75186	CARDINAL
ftr-1851	2566	1	230	CARDINAL
ftr-1851	2566	2	1/12/01	CARDINAL
ftr-1851	2566	3	1	CARDINAL
ftr-1851	2566	4	10.33	CARDINAL
ftr-1851	2566	5	2	CARDINAL
ftr-1851	2566	6	10.35	CARDINAL
ftr-1851	2566	7	10.33	CARDINAL
ftr-1851	2566	8	10.35	CARDINAL
ftr-1851	2566	9	3	CARDINAL
ftr-1851	2566	10	10.36	CARDINAL
ftr-1851	2566	11	10.33	CARDINAL
ftr-1851	2566	12	10.35	CARDINAL
ftr-1851	2566	13	4	CARDINAL
ftr-1851	2566	14	10.37	CARDINAL
ftr-1851	2566	15	0	CARDINAL
ftr-1851	2567	1	10.33	CARDINAL
ftr-1851	2567	2	1	CARDINAL
ftr-1851	2567	3	2	CARDINAL
ftr-1851	2567	4	3	CARDINAL
ftr-1851	2567	5	4	CARDINAL
ftr-1851	2567	6	5	CARDINAL
ftr-1851	2567	7	6	CARDINAL
ftr-1851	2567	8	irs	ORG
ftr-1851	2568	1	20041	DATE
ftr-1851	2568	2	florida	GPE
ftr-1851	2568	3	0	CARDINAL
ftr-1851	2568	4	10.35	CARDINAL
ftr-1851	2568	5	10.35	CARDINAL
ftr-1851	2569	1	6662	DATE
ftr-1851	2569	2	the 2001	DATE
ftr-1851	2570	1	1	CARDINAL
ftr-1851	2570	2	2	CARDINAL
ftr-1851	2570	3	3	CARDINAL
ftr-1851	2570	4	4	CARDINAL
ftr-1851	2574	1	10.36	CARDINAL
ftr-1851	2574	2	irs	ORG
ftr-1851	2575	1	10.35	CARDINAL
ftr-1851	2576	1	10.37	CARDINAL
ftr-1851	2577	1	10.35	CARDINAL
ftr-1851	2577	2	10.36	CARDINAL
ftr-1851	2578	1	a.	PERSON
ftr-1851	2578	2	treasury	ORG
ftr-1851	2578	3	irs	ORG
ftr-1851	2578	4	caplin & drysdale	ORG
ftr-1851	2578	5	r.	NORP
ftr-1851	2578	6	irs	ORG
ftr-1851	2578	7	12/29/03	CARDINAL
ftr-1851	2578	8	2003	DATE
ftr-1851	2578	9	249	CARDINAL
ftr-1851	2579	1	1	CARDINAL
ftr-1851	2582	1	dixon v. commissioner	PERSON
ftr-1851	2582	2	316	CARDINAL
ftr-1851	2582	3	1041	CARDINAL
ftr-1851	2582	4	91	CARDINAL
ftr-1851	2582	5	2003-569	DATE
ftr-1851	2582	6	2003-1	DATE
ftr-1851	2583	1	50,194	CARDINAL
ftr-1851	2583	2	9th	ORDINAL
ftr-1851	2584	1	1/17/03	CARDINAL
ftr-1851	2586	1	2000	CARDINAL
ftr-1851	2586	2	t.c.	GPE
ftr-1851	2587	1	1999-101	DATE
ftr-1851	2588	1	ninth	ORDINAL
ftr-1851	2588	2	irs	ORG
ftr-1851	2589	1	honolulu	GPE
ftr-1851	2589	2	henry kersting	PERSON
ftr-1851	2589	3	two	CARDINAL
ftr-1851	2590	1	hawkins	PERSON
ftr-1851	2590	2	irs	ORG
ftr-1851	2592	1	a.	PERSON
ftr-1851	2592	2	cc-2003-008	ORG
ftr-1851	2592	3	2/3/03	CARDINAL
ftr-1851	2594	1	aba	PERSON
ftr-1851	2594	2	3.3	CARDINAL
ftr-1851	2595	1	3.4	CARDINAL
ftr-1851	2595	2	4.1	CARDINAL
ftr-1851	2596	1	third	ORDINAL
ftr-1851	2596	2	8.4	CARDINAL
ftr-1851	2597	1	2	CARDINAL
ftr-1851	2598	1	2003-22,2003	DATE
ftr-1851	2599	1	851	CARDINAL
ftr-1851	2599	2	4/4/03	CARDINAL
ftr-1851	2602	1	1	CARDINAL
ftr-1851	2602	2	2	CARDINAL
ftr-1851	2603	1	irs	ORG
ftr-1851	2605	1	3	CARDINAL
ftr-1851	2607	1	a.	PERSON
ftr-1851	2608	1	irs	ORG
ftr-1851	2608	2	i.	PERSON
ftr-1851	2608	3	2003-47,2003-30	DATE
ftr-1851	2609	1	132	CARDINAL
ftr-1851	2609	2	7/1/03	CARDINAL
ftr-1851	2610	1	reg	CARDINAL
ftr-1851	2611	1	1.83-7	CARDINAL
ftr-1851	2613	1	irs	ORG
ftr-1851	2614	1	reg.	MONEY
ftr-1851	2615	1	1.6011-4(b)(2	CARDINAL
ftr-1851	2615	2	301.6111-2(b)(2	CARDINAL
ftr-1851	2615	3	301.6112-1(b)(2	CARDINAL
ftr-1851	2616	1	irs	ORG
ftr-1851	2617	1	t.d	PERSON
ftr-1851	2617	2	9067	CARDINAL
ftr-1851	2617	3	68	CARDINAL
ftr-1851	2617	4	39453	DATE
ftr-1851	2620	1	1.83	CARDINAL
ftr-1851	2620	2	20041	DATE
ftr-1851	2620	3	florida	GPE
ftr-1851	2621	1	1	CARDINAL
ftr-1851	2621	2	50 percent	PERCENT
ftr-1851	2621	3	20 percent	PERCENT
ftr-1851	2621	4	267(c)(4	CARDINAL
ftr-1851	2621	5	2	CARDINAL
ftr-1851	2621	6	52(a	MONEY
ftr-1851	2622	1	7/2/03	ORG
ftr-1851	2624	1	1	CARDINAL
ftr-1851	2624	2	hmos	ORG
ftr-1851	2625	1	ihc health plans, inc.	ORG
ftr-1851	2626	1	325	CARDINAL
ftr-1851	2626	2	1188	CARDINAL
ftr-1851	2626	3	91	CARDINAL
ftr-1851	2626	4	2003-1767	DATE
ftr-1851	2626	5	2003-1	DATE
ftr-1851	2627	1	50,368	CARDINAL
ftr-1851	2627	2	10th	ORDINAL
ftr-1851	2627	3	affg t.c	PERSON
ftr-1851	2628	1	2001-246	DATE
ftr-1851	2629	1	hmos	ORG
ftr-1851	2629	2	tenth	ORDINAL
ftr-1851	2630	1	tacha	PERSON
ftr-1851	2630	2	hmos	ORG
ftr-1851	2630	3	fifty percent	PERCENT
ftr-1851	2630	4	utah	GPE
ftr-1851	2630	5	medicaid	ORG
ftr-1851	2630	6	twenty percent	PERCENT
ftr-1851	2630	7	utah	GPE
ftr-1851	2631	1	1	CARDINAL
ftr-1851	2631	2	2	CARDINAL
ftr-1851	2631	3	3	CARDINAL
ftr-1851	2632	1	hmos	ORG
ftr-1851	2633	1	hmos	ORG
ftr-1851	2633	2	ihc health services, inc.	ORG
ftr-1851	2633	3	501	CARDINAL
ftr-1851	2633	4	30	CARDINAL
ftr-1851	2633	5	494,498	CARDINAL
ftr-1851	2633	6	3d	CARDINAL
ftr-1851	2633	7	1994	DATE
ftr-1851	2634	1	2	CARDINAL
ftr-1851	2634	2	9815	DATE
ftr-1851	2635	1	st. david's	PERSON
ftr-1851	2635	2	89	CARDINAL
ftr-1851	2635	3	2002-2998	DATE
ftr-1851	2635	4	50,452	MONEY
ftr-1851	2638	1	hca, inc.	ORG
ftr-1851	2639	1	49.5 percent	PERCENT
ftr-1851	2640	1	david	PERSON
ftr-1851	2640	2	only half	CARDINAL
ftr-1851	2640	3	david	PERSON
ftr-1851	2642	1	vol.6	NORP
ftr-1851	2643	1	69-45	CARDINAL
ftr-1851	2643	2	117	CARDINAL
ftr-1851	2643	3	david	PERSON
ftr-1851	2645	1	98-15	CARDINAL
ftr-1851	2645	2	718	CARDINAL
ftr-1851	2646	1	redlands surgical services	ORG
ftr-1851	2646	2	113 t.c	QUANTITY
ftr-1851	2647	1	47	DATE
ftr-1851	2647	2	1999	DATE
ftr-1851	2647	3	242	CARDINAL
ftr-1851	2647	4	904	PRODUCT
ftr-1851	2647	5	87 aftr2d 2001-642,2001	DATE
ftr-1851	2648	1	50,271	CARDINAL
ftr-1851	2648	2	9th	ORDINAL
ftr-1851	2648	3	2001	DATE
ftr-1851	2650	1	st. david's	PERSON
ftr-1851	2650	2	united states	GPE
ftr-1851	2650	3	90	CARDINAL
ftr-1851	2650	4	2002-6878	DATE
ftr-1851	2650	5	50,745	CARDINAL
ftr-1851	2651	1	9/20/02	CARDINAL
ftr-1851	2652	1	the united states	GPE
ftr-1851	2652	2	951,000	MONEY
ftr-1851	2652	3	david	PERSON
ftr-1851	2653	1	nowlin	PERSON
ftr-1851	2653	2	the united states	GPE
ftr-1851	2656	1	fifth	ORDINAL
ftr-1851	2658	1	st. david's	PERSON
ftr-1851	2658	2	united states	GPE
ftr-1851	2658	3	349	CARDINAL
ftr-1851	2658	4	232	CARDINAL
ftr-1851	2658	5	92	CARDINAL
ftr-1851	2658	6	2003-6865	DATE
ftr-1851	2658	7	2003	DATE
ftr-1851	2658	8	50	CARDINAL
ftr-1851	2658	9	713	CARDINAL
ftr-1851	2658	10	5th	ORDINAL
ftr-1851	2658	11	11/7/03	CARDINAL
ftr-1851	2659	1	garza	PERSON
ftr-1851	2661	1	98-15	CARDINAL
ftr-1851	2662	1	columbia/hca healthcare corporation	ORG
ftr-1851	2663	1	david	PERSON
ftr-1851	2663	2	austin	GPE
ftr-1851	2663	3	two years	DATE
ftr-1851	2663	4	hca	ORG
ftr-1851	2663	5	david	PERSON
ftr-1851	2664	1	1	CARDINAL
ftr-1851	2669	1	200328	DATE
ftr-1851	2669	2	2003-11	DATE
ftr-1851	2670	1	594	CARDINAL
ftr-1851	2670	2	2/26/03	CARDINAL
ftr-1851	2671	1	170	CARDINAL
ftr-1851	2671	2	1	CARDINAL
ftr-1851	2671	3	2	CARDINAL
ftr-1851	2671	4	20041	DATE
ftr-1851	2671	5	florida	GPE
ftr-1851	2671	6	15 years	DATE
ftr-1851	2673	1	170	CARDINAL
ftr-1851	2673	2	3 years	DATE
ftr-1851	2674	1	1	CARDINAL
ftr-1851	2676	1	united states v. gambone	ORG
ftr-1851	2676	2	314	CARDINAL
ftr-1851	2676	3	163,91 a.f.t.r.2d 2003-330	DATE
ftr-1851	2676	4	2003-	DATE
ftr-1851	2677	1	50,162	CARDINAL
ftr-1851	2677	2	3d	CARDINAL
ftr-1851	2677	3	1/3/03	CARDINAL
ftr-1851	2678	1	w-2s	ORG
ftr-1851	2678	2	w-2s	ORG
ftr-1851	2680	1	w-2s	ORG
ftr-1851	2681	1	2.	CARDINAL
ftr-1851	2681	2	irs	ORG
ftr-1851	2681	3	april 15th 2003	DATE
ftr-1851	2682	1	irs	ORG
ftr-1851	2682	2	ir2003-5,2003	ORG
ftr-1851	2682	3	10-11	CARDINAL
ftr-1851	2682	4	1/14/03	CARDINAL
ftr-1851	2683	1	4/15/03	CARDINAL
ftr-1851	2685	1	100,000	MONEY
ftr-1851	2685	2	1999	DATE
ftr-1851	2685	3	149,319	MONEY
ftr-1851	2686	1	29,319	MONEY
ftr-1851	2686	2	20,000	MONEY
ftr-1851	2687	1	a. rev	PERSON
ftr-1851	2687	2	proc	PERSON
ftr-1851	2688	1	2003-11	DATE
ftr-1851	2688	2	2003-4	DATE
ftr-1851	2689	1	311	CARDINAL
ftr-1851	2689	2	1/14/03	CARDINAL
ftr-1851	2691	1	3	CARDINAL
ftr-1851	2691	2	2003-23, 2003-8	DATE
ftr-1851	2692	1	511	CARDINAL
ftr-1851	2692	2	2/24/03	CARDINAL
ftr-1851	2693	1	the preceding taxable	DATE
ftr-1851	2693	2	year	DATE
ftr-1851	2694	1	6654(d)(1)(b)(ii	CARDINAL
ftr-1851	2695	1	4	CARDINAL
ftr-1851	2696	1	irs	ORG
ftr-1851	2697	1	cabirac	PERSON
ftr-1851	2697	2	120	CARDINAL
ftr-1851	2697	3	163	CARDINAL
ftr-1851	2697	4	4/22/03	CARDINAL
ftr-1851	2698	1	zeros	CARDINAL
ftr-1851	2699	1	irs	ORG
ftr-1851	2699	2	zeros	CARDINAL
ftr-1851	2700	1	ruwe	PERSON
ftr-1851	2700	2	the § 6651	ORG
ftr-1851	2700	3	the § 6651	ORG
ftr-1851	2701	1	zero	CARDINAL
ftr-1851	2702	1	$2,000 §	MONEY
ftr-1851	2702	2	6673(a)(1	CARDINAL
ftr-1851	2703	1	5	CARDINAL
ftr-1851	2704	1	t.c.	PERSON
ftr-1851	2705	1	2003	CARDINAL
ftr-1851	2705	2	148	CARDINAL
ftr-1851	2705	3	5/22/03	CARDINAL
ftr-1851	2706	1	one	CARDINAL
ftr-1851	2706	2	6662	DATE
ftr-1851	2707	1	6	CARDINAL
ftr-1851	2709	1	med james, inc.	ORG
ftr-1851	2710	1	121 t.c	QUANTITY
ftr-1851	2710	2	147	CARDINAL
ftr-1851	2710	3	9/9/03	CARDINAL
ftr-1851	2711	1	section 6621(c	LAW
ftr-1851	2711	2	5 percent	PERCENT
ftr-1851	2712	1	3 percent	PERCENT
ftr-1851	2712	2	100,000	MONEY
ftr-1851	2713	1	a year	DATE
ftr-1851	2713	2	100,000	MONEY
ftr-1851	2713	3	less than $100,000	MONEY
ftr-1851	2714	1	7	CARDINAL
ftr-1851	2715	1	mendes v. commissioner	PERSON
ftr-1851	2715	2	121	CARDINAL
ftr-1851	2715	3	308	CARDINAL
ftr-1851	2715	4	12/11/03	CARDINAL
ftr-1851	2715	5	3	CARDINAL
ftr-1851	2716	1	halpern	PERSON
ftr-1851	2716	2	the year	DATE
ftr-1851	2716	3	zero	DATE
ftr-1851	2718	1	foley	PERSON
ftr-1851	2718	2	laro	PERSON
ftr-1851	2719	1	1	CARDINAL
ftr-1851	2720	1	pwc	ORG
ftr-1851	2721	1	6/27/02	CARDINAL
ftr-1851	2722	1	irs	ORG
ftr-1851	2723	1	irs	ORG
ftr-1851	2723	2	one	CARDINAL
ftr-1851	2723	3	last august	DATE
ftr-1851	2723	4	merrill lynch	ORG
ftr-1851	2723	5	pwc	ORG
ftr-1851	2723	6	2004	DATE
ftr-1851	2723	7	florida	GPE
ftr-1851	2723	8	irs	ORG
ftr-1851	2723	9	1995	DATE
ftr-1851	2724	1	pwc	ORG
ftr-1851	2724	2	irs	ORG
ftr-1851	2725	1	pwc	ORG
ftr-1851	2725	2	irs	ORG
ftr-1851	2727	1	ir-2003-84	DATE
ftr-1851	2728	1	ernst & young's	ORG
ftr-1851	2728	2	$15 million	MONEY
ftr-1851	2730	1	kpmg	GPE
ftr-1851	2731	1	2	CARDINAL
ftr-1851	2733	1	united states	ORG
ftr-1851	2733	2	bdo seidman	PERSON
ftr-1851	2733	3	225	CARDINAL
ftr-1851	2733	4	918	CARDINAL
ftr-1851	2734	1	2d 2002-6810,2002	DATE
ftr-1851	2735	1	50,763	CARDINAL
ftr-1851	2735	2	n.d.	GPE
ftr-1851	2737	1	7525	DATE
ftr-1851	2738	1	shadur	PERSON
ftr-1851	2738	2	one	CARDINAL
ftr-1851	2740	1	bdo	ORG
ftr-1851	2742	1	a.	PERSON
ftr-1851	2742	2	7525	DATE
ftr-1851	2743	1	united states v. bdo seidman	ORG
ftr-1851	2744	1	91	CARDINAL
ftr-1851	2744	2	2003-1651	DATE
ftr-1851	2744	3	2003-1	DATE
ftr-1851	2744	4	50,255	CARDINAL
ftr-1851	2744	5	n.d.	GPE
ftr-1851	2744	6	2/4/03	CARDINAL
ftr-1851	2745	1	four	CARDINAL
ftr-1851	2745	2	1	CARDINAL
ftr-1851	2746	1	2	CARDINAL
ftr-1851	2746	2	3	CARDINAL
ftr-1851	2746	3	irs	ORG
ftr-1851	2746	4	bdo	ORG
ftr-1851	2746	5	4	CARDINAL
ftr-1851	2749	1	seventh	ORDINAL
ftr-1851	2750	1	united states v. bdo seidman	ORG
ftr-1851	2751	1	337	CARDINAL
ftr-1851	2752	1	2003-5443,2003	DATE
ftr-1851	2752	2	u. s.t. c. 50,582	PERSON
ftr-1851	2752	3	7th	ORDINAL
ftr-1851	2754	1	19	CARDINAL
ftr-1851	2755	1	february 22, 2004	DATE
ftr-1851	2757	1	irs	ORG
ftr-1851	2757	2	one	CARDINAL
ftr-1851	2758	1	898	CARDINAL
ftr-1851	2758	2	565	CARDINAL
ftr-1851	2758	3	7th	ORDINAL
ftr-1851	2758	4	1990	DATE
ftr-1851	2758	5	tillotson v. boughner	ORG
ftr-1851	2758	6	350	CARDINAL
ftr-1851	2758	7	663	CARDINAL
ftr-1851	2758	8	7th	ORDINAL
ftr-1851	2758	9	1965	DATE
ftr-1851	2758	10	irs	ORG
ftr-1851	2758	11	bdo	ORG
ftr-1851	2762	1	congress	ORG
ftr-1851	2763	1	6112	DATE
ftr-1851	2764	1	bdo	ORG
ftr-1851	2765	1	bdo	ORG
ftr-1851	2765	2	bdo	ORG
ftr-1851	2767	1	bdo	ORG
ftr-1851	2768	1	chicago	GPE
ftr-1851	2769	1	united states	GPE
ftr-1851	2769	2	arthur andersen	PERSON
ftr-1851	2769	3	llp	ORG
ftr-1851	2769	4	273	CARDINAL
ftr-1851	2769	5	92	CARDINAL
ftr-1851	2769	6	2003-5207	DATE
ftr-1851	2769	7	2003-2	DATE
ftr-1851	2770	1	50553	DATE
ftr-1851	2770	2	n.d.	GPE
ftr-1851	2772	1	arthur andersen	PERSON
ftr-1851	2772	2	7525	DATE
ftr-1851	2772	3	irs	ORG
ftr-1851	2774	1	2004	DATE
ftr-1851	2774	2	florida	GPE
ftr-1851	2774	3	898	CARDINAL
ftr-1851	2774	4	565	CARDINAL
ftr-1851	2774	5	7th	ORDINAL
ftr-1851	2774	6	tillotson v. boughner	ORG
ftr-1851	2774	7	350	CARDINAL
ftr-1851	2774	8	663	CARDINAL
ftr-1851	2774	9	7th	ORDINAL
ftr-1851	2774	10	1965	DATE
ftr-1851	2774	11	four	CARDINAL
ftr-1851	2774	12	united states	GPE
ftr-1851	2774	13	bdo seidman	PERSON
ftr-1851	2774	14	91	CARDINAL
ftr-1851	2774	15	2003-1016	DATE
ftr-1851	2774	16	20031	DATE
ftr-1851	2774	17	50,255	CARDINAL
ftr-1851	2774	18	n.d.	GPE
ftr-1851	2774	19	2/4/03	CARDINAL
ftr-1851	2775	1	n.d.	GPE
ftr-1851	2775	2	2003	DATE
ftr-1851	2776	1	[united states	GPE
ftr-1851	2776	2	bdo seidman	PERSON
ftr-1851	2776	3	92	CARDINAL
ftr-1851	2776	4	2003-5443	DATE
ftr-1851	2776	5	7th	ORDINAL
ftr-1851	2778	1	irs	ORG
ftr-1851	2778	2	irs	ORG
ftr-1851	2778	3	andersen	PERSON
ftr-1851	2779	1	first	ORDINAL
ftr-1851	2779	2	7525	DATE
ftr-1851	2781	1	301.6112	CARDINAL
ftr-1851	2781	2	7525	DATE
ftr-1851	2781	3	6112	CARDINAL
ftr-1851	2783	1	seventh	ORDINAL
ftr-1851	2783	2	bdo seidman	ORG
ftr-1851	2783	3	castillio	PERSON
ftr-1851	2783	4	arthur andersen	PERSON
ftr-1851	2783	5	llp	ORG
ftr-1851	2783	6	d.	NORP
ftr-1851	2785	1	united states	GPE
ftr-1851	2785	2	arthur andersen llp	PERSON
ftr-1851	2785	3	92	CARDINAL
ftr-1851	2785	4	2003-5800	DATE
ftr-1851	2785	5	2003-2	DATE
ftr-1851	2785	6	50,624	CARDINAL
ftr-1851	2785	7	n.d. m. 8/15/03	ORG
ftr-1851	2786	1	castillo characterizes	PERSON
ftr-1851	2786	2	bdo	ORG
ftr-1851	2786	3	seventh	ORDINAL
ftr-1851	2786	4	irs	ORG
ftr-1851	2786	5	7525	DATE
ftr-1851	2787	1	3	CARDINAL
ftr-1851	2788	1	united states v. braun	ORG
ftr-1851	2788	2	92	CARDINAL
ftr-1851	2788	3	2003-5406	DATE
ftr-1851	2788	4	n.d. cal	GPE
ftr-1851	2789	1	6/17/03	CARDINAL
ftr-1851	2790	1	irs	ORG
ftr-1851	2790	2	w	ORG
ftr-1851	2791	1	u.s.	GPE
ftr-1851	2791	2	under 31	DATE
ftr-1851	2792	1	5324(a)(3	CARDINAL
ftr-1851	2793	1	a. c	PERSON
ftr-1851	2793	2	irs	ORG
ftr-1851	2794	1	irs	ORG
ftr-1851	2795	1	4	CARDINAL
ftr-1851	2796	1	united states	ORG
ftr-1851	2796	2	kpmg llp	PERSON
ftr-1851	2796	3	237	CARDINAL
ftr-1851	2796	4	35	DATE
ftr-1851	2796	5	91	CARDINAL
ftr-1851	2796	6	2003	DATE
ftr-1851	2796	7	317	CARDINAL
ftr-1851	2796	8	2003-1	DATE
ftr-1851	2796	9	50,174	CARDINAL
ftr-1851	2796	10	d. d.c.	GPE
ftr-1851	2798	1	irs	ORG
ftr-1851	2798	2	kpmg	ORG
ftr-1851	2798	3	kpmg	ORG
ftr-1851	2798	4	kpmg	ORG
ftr-1851	2799	1	kpmg	ORG
ftr-1851	2799	2	vol.6	NORP
ftr-1851	2799	3	kpmg	ORG
ftr-1851	2799	4	irs	ORG
ftr-1851	2800	1	united states	GPE
ftr-1851	2800	2	709	CARDINAL
ftr-1851	2800	3	485	CARDINAL
ftr-1851	2800	4	7th	ORDINAL
ftr-1851	2800	5	1983	DATE
ftr-1851	2800	6	7525	DATE
ftr-1851	2801	1	kpmg	GPE
ftr-1851	2802	1	kpmg	ORG
ftr-1851	2804	1	7525	DATE
ftr-1851	2806	1	thirty	CARDINAL
ftr-1851	2806	2	only four	CARDINAL
ftr-1851	2807	1	a.	PERSON
ftr-1851	2808	1	kpmg magistrate's	ORG
ftr-1851	2809	1	united states	GPE
ftr-1851	2809	2	kpmg llp	PERSON
ftr-1851	2809	3	92	CARDINAL
ftr-1851	2809	4	2003-6498	DATE
ftr-1851	2809	5	50,691	CARDINAL
ftr-1851	2809	6	d. d.c	GPE
ftr-1851	2810	1	kpmg	ORG
ftr-1851	2810	2	7525	DATE
ftr-1851	2811	1	5	CARDINAL
ftr-1851	2811	2	two	CARDINAL
ftr-1851	2812	1	218	CARDINAL
ftr-1851	2812	2	428	CARDINAL
ftr-1851	2812	3	92	CARDINAL
ftr-1851	2812	4	2003-6451	DATE
ftr-1851	2812	5	2004	CARDINAL
ftr-1851	2812	6	50,154	CARDINAL
ftr-1851	2812	7	d.	NORP
ftr-1851	2812	8	7/18/03	CARDINAL
ftr-1851	2814	1	bill mckee	PERSON
ftr-1851	2814	2	nelson	PERSON
ftr-1851	2815	1	michael baldasaro	PERSON
ftr-1851	2815	2	arthur andersen	PERSON
ftr-1851	2815	3	under united states	GPE
ftr-1851	2815	4	296	CARDINAL
ftr-1851	2815	5	918	CARDINAL
ftr-1851	2815	6	2d	DATE
ftr-1851	2815	7	1961	DATE
ftr-1851	2816	1	6	CARDINAL
ftr-1851	2816	2	63	CARDINAL
ftr-1851	2816	3	deloitte & touche	ORG
ftr-1851	2817	1	the black & decker corp.	ORG
ftr-1851	2818	1	219	CARDINAL
ftr-1851	2818	2	87	CARDINAL
ftr-1851	2818	3	92	CARDINAL
ftr-1851	2818	4	20041	DATE
ftr-1851	2818	5	florida	GPE
ftr-1851	2818	6	2003-6426,2003	DATE
ftr-1851	2818	7	1 50,659	CARDINAL
ftr-1851	2818	8	9/15/03	CARDINAL
ftr-1851	2819	1	deloitte & touche	ORG
ftr-1851	2820	1	first	ORDINAL
ftr-1851	2820	2	nonattorney	ORG
ftr-1851	2823	1	0	CARDINAL
ftr-1851	2823	2	deloitte & touche	ORG
ftr-1851	2823	3	about $57 million	MONEY
ftr-1851	2823	4	the years 1995 through	DATE
ftr-1851	2823	5	2000	DATE
ftr-1851	2824	1	d&y	ORG
ftr-1851	2824	2	63	CARDINAL
ftr-1851	2826	1	united states	GPE
ftr-1851	2826	2	296	CARDINAL
ftr-1851	2826	3	918	CARDINAL
ftr-1851	2826	4	2d	DATE
ftr-1851	2827	1	1961	DATE
ftr-1851	2828	1	53	CARDINAL
ftr-1851	2828	2	10	CARDINAL
ftr-1851	2834	1	7525	DATE
ftr-1851	2835	1	four	CARDINAL
ftr-1851	2835	2	1	CARDINAL
ftr-1851	2835	3	2	CARDINAL
ftr-1851	2835	4	3	CARDINAL
ftr-1851	2835	5	4	CARDINAL
ftr-1851	2836	1	7	CARDINAL
ftr-1851	2837	1	united states	GPE
ftr-1851	2837	2	90	CARDINAL
ftr-1851	2837	3	2002-7446	DATE
ftr-1851	2837	4	2003-1	DATE
ftr-1851	2837	5	50,105	CARDINAL
ftr-1851	2838	1	vol.6	NORP
ftr-1851	2838	2	d.	NORP
ftr-1851	2839	1	10/30/02	CARDINAL
ftr-1851	2839	2	91	CARDINAL
ftr-1851	2839	3	2003-1139	DATE
ftr-1851	2839	4	2003-1	DATE
ftr-1851	2840	1	50,304	CARDINAL
ftr-1851	2840	2	d.	NORP
ftr-1851	2841	1	2/14/03	CARDINAL
ftr-1851	2842	1	sherman & sterling	ORG
ftr-1851	2842	2	king & spalding	ORG
ftr-1851	2844	1	s&s	ORG
ftr-1851	2846	1	s&s	ORG
ftr-1851	2849	1	second	ORDINAL
ftr-1851	2849	2	united states	GPE
ftr-1851	2849	3	adiman	PERSON
ftr-1851	2849	4	134	CARDINAL
ftr-1851	2849	5	1194	CARDINAL
ftr-1851	2849	6	2d	DATE
ftr-1851	2849	7	1998	DATE
ftr-1851	2851	1	s&s	ORG
ftr-1851	2851	2	irs	ORG
ftr-1851	2852	1	1.6001-1(a	CARDINAL
ftr-1851	2854	1	s&s	ORG
ftr-1851	2856	1	irs	ORG
ftr-1851	2857	1	8.	CARDINAL
ftr-1851	2857	2	irs	ORG
ftr-1851	2858	1	toler v. united states	PERSON
ftr-1851	2858	2	91	CARDINAL
ftr-1851	2858	3	2003-2262,2003	DATE
ftr-1851	2859	1	50,476	CARDINAL
ftr-1851	2859	2	s.d.	ORG
ftr-1851	2859	3	ohio	GPE
ftr-1851	2860	1	the justice department	ORG
ftr-1851	2860	2	irs	ORG
ftr-1851	2861	1	kiesling	PERSON
ftr-1851	2861	2	august 2000	DATE
ftr-1851	2862	1	august 2000	DATE
ftr-1851	2863	1	20041	DATE
ftr-1851	2863	2	florida	GPE
ftr-1851	2863	3	szd	ORG
ftr-1851	2864	1	szd	ORG
ftr-1851	2866	1	august 2000	DATE
ftr-1851	2866	2	fifth	ORDINAL
ftr-1851	2867	1	9	CARDINAL
ftr-1851	2868	1	268	CARDINAL
ftr-1851	2868	2	627,92	CARDINAL
ftr-1851	2868	3	2003-5125	DATE
ftr-1851	2869	1	50,558	CARDINAL
ftr-1851	2869	2	w.d.	GPE
ftr-1851	2869	3	n.c	GPE
ftr-1851	2869	4	6/24/03	CARDINAL
ftr-1851	2870	1	irs	ORG
ftr-1851	2870	2	wachovia	ORG
ftr-1851	2871	1	301.6112	CARDINAL
ftr-1851	2872	1	kpmg	ORG
ftr-1851	2872	2	7525	DATE
ftr-1851	2872	3	jenkens & gilchrist	ORG
ftr-1851	2873	1	jenkens & gilchrist	ORG
ftr-1851	2874	1	jenkens & gilchrist	ORG
ftr-1851	2875	1	j & g	ORG
ftr-1851	2876	1	wachovia	ORG
ftr-1851	2876	2	jenkens & gilchrist	ORG
ftr-1851	2877	1	j & g	LAW
ftr-1851	2877	2	1	CARDINAL
ftr-1851	2877	3	wachovia	ORG
ftr-1851	2877	4	2	CARDINAL
ftr-1851	2877	5	wachovia	PERSON
ftr-1851	2877	6	3	CARDINAL
ftr-1851	2877	7	4	CARDINAL
ftr-1851	2878	1	0	CARDINAL
ftr-1851	2878	2	7525	DATE
ftr-1851	2878	3	kpmg	GPE
ftr-1851	2879	1	first	ORDINAL
ftr-1851	2879	2	irs	ORG
ftr-1851	2880	1	wachovia	ORG
ftr-1851	2880	2	the united states	GPE
ftr-1851	2880	3	irs	ORG
ftr-1851	2881	1	second	ORDINAL
ftr-1851	2881	2	vol.6	NORP
ftr-1851	2882	1	third	ORDINAL
ftr-1851	2882	2	kpmg	ORG
ftr-1851	2883	1	6/26/03	CARDINAL
ftr-1851	2884	1	10	CARDINAL
ftr-1851	2886	1	naii ar v. united states	ORG
ftr-1851	2886	2	91	CARDINAL
ftr-1851	2886	3	2003-2166	DATE
ftr-1851	2886	4	2003-1	DATE
ftr-1851	2886	5	50,470	CARDINAL
ftr-1851	2886	6	s.d. ind	ORG
ftr-1851	2887	1	4/11/03	CARDINAL
ftr-1851	2888	1	irs	ORG
ftr-1851	2890	1	third	ORDINAL
ftr-1851	2892	1	11	CARDINAL
ftr-1851	2893	1	scotty	PERSON
ftr-1851	2893	2	stone, inc.	ORG
ftr-1851	2894	1	v. united states	GPE
ftr-1851	2894	2	326	CARDINAL
ftr-1851	2894	3	785	CARDINAL
ftr-1851	2894	4	91	CARDINAL
ftr-1851	2894	5	2003-2047	DATE
ftr-1851	2894	6	2003-1	DATE
ftr-1851	2895	1	50,413	CARDINAL
ftr-1851	2895	2	6th	ORDINAL
ftr-1851	2896	1	4/24/03	CARDINAL
ftr-1851	2897	1	irs	ORG
ftr-1851	2897	2	scott	ORG
ftr-1851	2898	1	scott	PERSON
ftr-1851	2899	1	gibbons	PERSON
ftr-1851	2899	2	scotty	PERSON
ftr-1851	2899	3	scott	ORG
ftr-1851	2900	1	1982	DATE
ftr-1851	2900	2	irs	ORG
ftr-1851	2900	3	the justice department	ORG
ftr-1851	2901	1	united states	ORG
ftr-1851	2901	2	822	CARDINAL
ftr-1851	2901	3	305,308	CARDINAL
ftr-1851	2901	4	2d	CARDINAL
ftr-1851	2901	5	1987	DATE
ftr-1851	2902	1	pickel v. united states	PERSON
ftr-1851	2902	2	746	CARDINAL
ftr-1851	2902	3	176	CARDINAL
ftr-1851	2902	4	183-84	CARDINAL
ftr-1851	2902	5	3d	CARDINAL
ftr-1851	2902	6	1984	DATE
ftr-1851	2902	7	united states	GPE
ftr-1851	2902	8	g & g adver.	ORG
ftr-1851	2903	1	762 f.2d	MONEY
ftr-1851	2903	2	632	CARDINAL
ftr-1851	2903	3	8	CARDINAL
ftr-1851	2903	4	1985	DATE
ftr-1851	2903	5	united states	GPE
ftr-1851	2903	6	schmidt	PERSON
ftr-1851	2903	7	816	CARDINAL
ftr-1851	2903	8	1477	DATE
ftr-1851	2903	9	10th	ORDINAL
ftr-1851	2903	10	la mura	ORG
ftr-1851	2903	11	v. united states	GPE
ftr-1851	2903	12	765	CARDINAL
ftr-1851	2903	13	974	CARDINAL
ftr-1851	2903	14	11th	ORDINAL
ftr-1851	2903	15	1985	DATE
ftr-1851	2904	1	12	CARDINAL
ftr-1851	2905	1	hardball	WORK_OF_ART
ftr-1851	2906	1	cc-2003022, 2003 tnt	ORG
ftr-1851	2906	2	129-3	CARDINAL
ftr-1851	2906	3	cc-2002-026	PERSON
ftr-1851	2906	4	5/16/02	CARDINAL
ftr-1851	2908	1	1	CARDINAL
ftr-1851	2909	1	takaba	ORG
ftr-1851	2910	1	119	CARDINAL
ftr-1851	2910	2	285	CARDINAL
ftr-1851	2911	1	halpern sua	PERSON
ftr-1851	2911	2	10,500	MONEY
ftr-1851	2911	3	6673(a)(2	CARDINAL
ftr-1851	2911	4	20041	DATE
ftr-1851	2911	5	florida	GPE
ftr-1851	2911	6	861	CARDINAL
ftr-1851	2912	1	2.	CARDINAL
ftr-1851	2912	2	irs	ORG
ftr-1851	2913	1	120	CARDINAL
ftr-1851	2913	2	446	CARDINAL
ftr-1851	2913	3	6/27/03	CARDINAL
ftr-1851	2917	1	1.7430-7t(a	PERCENT
ftr-1851	2920	1	section 7430(c)(4)(e	LAW
ftr-1851	2921	1	3	CARDINAL
ftr-1851	2921	2	florida	GPE
ftr-1851	2922	1	122 t.c	QUANTITY
ftr-1851	2923	1	3 (2/3/04	CARDINAL
ftr-1851	2924	1	irs	ORG
ftr-1851	2924	2	30-day	DATE
ftr-1851	2924	3	irs	ORG
ftr-1851	2924	4	30-day	DATE
ftr-1851	2925	1	the date of the 30-day	DATE
ftr-1851	2926	1	d. statutory	PERSON
ftr-1851	2926	2	1	CARDINAL
ftr-1851	2927	1	irs	ORG
ftr-1851	2927	2	at least one	CARDINAL
ftr-1851	2927	3	irs	ORG
ftr-1851	2927	4	1998	DATE
ftr-1851	2928	1	324	CARDINAL
ftr-1851	2928	2	1110	CARDINAL
ftr-1851	2928	3	91	CARDINAL
ftr-1851	2928	4	2003-1648,2003	DATE
ftr-1851	2928	5	150,357	CARDINAL
ftr-1851	2928	6	9th	ORDINAL
ftr-1851	2928	7	4/8/03	CARDINAL
ftr-1851	2929	1	ninth	ORDINAL
ftr-1851	2929	2	3463(a	CARDINAL
ftr-1851	2929	3	irs	ORG
ftr-1851	2929	4	1998	DATE
ftr-1851	2929	5	irs	ORG
ftr-1851	2929	6	irs	ORG
ftr-1851	2929	7	the last day	DATE
ftr-1851	2930	1	rochelle v. commissioner	PERSON
ftr-1851	2930	2	116 t.c	QUANTITY
ftr-1851	2930	3	356	CARDINAL
ftr-1851	2930	4	2001	DATE
ftr-1851	2930	5	293	CARDINAL
ftr-1851	2930	6	740	CARDINAL
ftr-1851	2930	7	5th	ORDINAL
ftr-1851	2930	8	2002	DATE
ftr-1851	2930	9	smith v. commissioner	ORG
ftr-1851	2930	10	275	CARDINAL
ftr-1851	2930	11	912	CARDINAL
ftr-1851	2930	12	10th	ORDINAL
ftr-1851	2930	13	2001	DATE
ftr-1851	2931	1	e.	PERSON
ftr-1851	2931	2	1	CARDINAL
ftr-1851	2932	1	eighth	ORDINAL
ftr-1851	2932	2	thirty-year-old	DATE
ftr-1851	2933	1	kaffenberger	PERSON
ftr-1851	2933	2	united states	GPE
ftr-1851	2933	3	314	CARDINAL
ftr-1851	2933	4	944	CARDINAL
ftr-1851	2933	5	91	CARDINAL
ftr-1851	2933	6	2003-374	DATE
ftr-1851	2933	7	2003-1	DATE
ftr-1851	2933	8	50,164	CARDINAL
ftr-1851	2933	9	8th	ORDINAL
ftr-1851	2933	10	1/3/03	CARDINAL
ftr-1851	2934	1	section 6532(a	LAW
ftr-1851	2934	2	irs	ORG
ftr-1851	2934	3	two year	DATE
ftr-1851	2936	1	71	CARDINAL
ftr-1851	2936	2	1971-1	DATE
ftr-1851	2936	3	405	CARDINAL
ftr-1851	2936	4	irs	ORG
ftr-1851	2937	1	vol.6	NORP
ftr-1851	2939	1	71	CARDINAL
ftr-1851	2939	2	6532(a)(2	CARDINAL
ftr-1851	2939	3	irs	ORG
ftr-1851	2940	1	6501	CARDINAL
ftr-1851	2940	2	irs	ORG
ftr-1851	2940	3	6532(a)(2	CARDINAL
ftr-1851	2940	4	' 2	DATE
ftr-1851	2940	5	brosi v. commissioner	PERSON
ftr-1851	2940	6	120	CARDINAL
ftr-1851	2940	7	5	CARDINAL
ftr-1851	2940	8	1/13/03	CARDINAL
ftr-1851	2942	1	3	CARDINAL
ftr-1851	2943	1	pacific gas & electric co.	ORG
ftr-1851	2943	2	united states	GPE
ftr-1851	2943	3	55	CARDINAL
ftr-1851	2945	1	271	CARDINAL
ftr-1851	2945	2	91	CARDINAL
ftr-1851	2945	3	2003-1035	DATE
ftr-1851	2945	4	2003-1	DATE
ftr-1851	2946	1	50,267	CARDINAL
ftr-1851	2946	2	2/20/03	CARDINAL
ftr-1851	2950	1	irs	ORG
ftr-1851	2950	2	the year	DATE
ftr-1851	2951	1	4	CARDINAL
ftr-1851	2951	2	the days	DATE
ftr-1851	2954	1	2003-41,2003-17	DATE
ftr-1851	2955	1	814	CARDINAL
ftr-1851	2955	2	4/28/03	CARDINAL
ftr-1851	2956	1	7503	DATE
ftr-1851	2956	2	the last day	DATE
ftr-1851	2956	3	saturday, sunday	DATE
ftr-1851	2956	4	saturday, sunday	DATE
ftr-1851	2956	5	april 15	DATE
ftr-1851	2956	6	april 17	DATE
ftr-1851	2956	7	6511	DATE
ftr-1851	2956	8	three years	DATE
ftr-1851	2956	9	april 17	DATE
ftr-1851	2957	1	april 15	DATE
ftr-1851	2957	2	7503	DATE
ftr-1851	2957	3	april 15 three years later	DATE
ftr-1851	2957	4	6513(b)(1	CARDINAL
ftr-1851	2957	5	april 15	DATE
ftr-1851	2957	6	7503	DATE
ftr-1851	2957	7	6513(b)(1	CARDINAL
ftr-1851	2958	1	5	CARDINAL
ftr-1851	2959	1	68	CARDINAL
ftr-1851	2959	2	44905	DATE
ftr-1851	2961	1	6	CARDINAL
ftr-1851	2961	2	irs	ORG
ftr-1851	2962	1	carroll v. united states	PERSON
ftr-1851	2962	2	339	CARDINAL
ftr-1851	2962	3	61	CARDINAL
ftr-1851	2962	4	92	CARDINAL
ftr-1851	2962	5	2003-5650,2003	DATE
ftr-1851	2962	6	50,608	CARDINAL
ftr-1851	2962	7	2d	CARDINAL
ftr-1851	2964	1	2004	DATE
ftr-1851	2964	2	florida	GPE
ftr-1851	2964	3	first	ORDINAL
ftr-1851	2964	4	second	ORDINAL
ftr-1851	2965	1	7	CARDINAL
ftr-1851	2966	1	345	CARDINAL
ftr-1851	2966	2	373	CARDINAL
ftr-1851	2966	3	92	CARDINAL
ftr-1851	2966	4	50,705	CARDINAL
ftr-1851	2966	5	6th	ORDINAL
ftr-1851	2967	1	9/30/03	CARDINAL
ftr-1851	2969	1	2001-48	DATE
ftr-1851	2970	1	sixth	ORDINAL
ftr-1851	2970	2	the proper year	DATE
ftr-1851	2970	3	the year	DATE
ftr-1851	2971	1	1993	DATE
ftr-1851	2971	2	1990	DATE
ftr-1851	2971	3	1990	DATE
ftr-1851	2973	1	8	CARDINAL
ftr-1851	2973	2	martin v. commissioner	PERSON
ftr-1851	2973	3	t.c.	PERSON
ftr-1851	2974	1	2003-288	DATE
ftr-1851	2975	1	6503(a)(1	CARDINAL
ftr-1851	2976	1	9	CARDINAL
ftr-1851	2976	2	irs	ORG
ftr-1851	2977	1	united states v. donovan	ORG
ftr-1851	2977	2	92	CARDINAL
ftr-1851	2977	3	2003-6762	DATE
ftr-1851	2977	4	6th	ORDINAL
ftr-1851	2979	1	656	CARDINAL
ftr-1851	2979	2	one additional year	DATE
ftr-1851	2980	1	irs	ORG
ftr-1851	2981	1	irs	ORG
ftr-1851	2982	1	boggs	PERSON
ftr-1851	2982	2	april 18, 2000	DATE
ftr-1851	2982	3	irs	ORG
ftr-1851	2982	4	april 28, 2000	DATE
ftr-1851	2983	1	the day	DATE
ftr-1851	2983	2	nine days earlier	DATE
ftr-1851	2984	1	f. liens	PERSON
ftr-1851	2984	2	1	CARDINAL
ftr-1851	2986	1	united states	GPE
ftr-1851	2986	2	taylor	PERSON
ftr-1851	2986	3	338	CARDINAL
ftr-1851	2986	4	947,92	CARDINAL
ftr-1851	2986	5	20035606,2003	CARDINAL
ftr-1851	2987	1	50,636	CARDINAL
ftr-1851	2987	2	8th	ORDINAL
ftr-1851	2989	1	irs	ORG
ftr-1851	2990	1	riley	PERSON
ftr-1851	2990	2	lien	PERSON
ftr-1851	2993	1	2	CARDINAL
ftr-1851	2994	1	washington	GPE
ftr-1851	2994	2	120	CARDINAL
ftr-1851	2994	3	114	CARDINAL
ftr-1851	2994	4	3/6/03	CARDINAL
ftr-1851	2995	1	8	CARDINAL
ftr-1851	2995	2	7	CARDINAL
ftr-1851	2995	3	6330	DATE
ftr-1851	2995	4	u.s.	GPE
ftr-1851	2995	5	the years	DATE
ftr-1851	2998	1	3	CARDINAL
ftr-1851	2998	2	§§	ORG
ftr-1851	2999	1	roberts v. commissioner	PERSON
ftr-1851	2999	2	329	CARDINAL
ftr-1851	2999	3	1224	CARDINAL
ftr-1851	2999	4	91	CARDINAL
ftr-1851	2999	5	2003-1673	DATE
ftr-1851	2999	6	2003-1	DATE
ftr-1851	3000	1	50,359	CARDINAL
ftr-1851	3000	2	11th	ORDINAL
ftr-1851	3001	1	3/13/03	CARDINAL
ftr-1851	3001	2	118	CARDINAL
ftr-1851	3001	3	5/3/02	CARDINAL
ftr-1851	3002	1	§§	ORG
ftr-1851	3002	2	006	CARDINAL
ftr-1851	3002	3	reg	CARDINAL
ftr-1851	3003	1	301.6203-1	CARDINAL
ftr-1851	3004	1	10,000	MONEY
ftr-1851	3004	2	6673(a)(1	CARDINAL
ftr-1851	3006	1	4	CARDINAL
ftr-1851	3006	2	one	CARDINAL
ftr-1851	3007	1	hatchett	PERSON
ftr-1851	3007	2	united states	GPE
ftr-1851	3007	3	330	CARDINAL
ftr-1851	3007	4	875	CARDINAL
ftr-1851	3007	5	91	CARDINAL
ftr-1851	3007	6	2003-2457	DATE
ftr-1851	3007	7	2003-1	DATE
ftr-1851	3008	1	50,504	CARDINAL
ftr-1851	3008	2	6th	ORDINAL
ftr-1851	3008	3	6/4/03	CARDINAL
ftr-1851	3009	1	sixth	ORDINAL
ftr-1851	3009	2	united states	GPE
ftr-1851	3009	3	535	CARDINAL
ftr-1851	3009	4	274	CARDINAL
ftr-1851	3009	5	2002	DATE
ftr-1851	3010	1	6321	DATE
ftr-1851	3010	2	one	CARDINAL
ftr-1851	3010	3	irs	ORG
ftr-1851	3010	4	6331	DATE
ftr-1851	3011	1	5	CARDINAL
ftr-1851	3012	1	herrick v. commissioner	PERSON
ftr-1851	3012	2	t.c.	PERSON
ftr-1851	3013	1	2003167	CARDINAL
ftr-1851	3013	2	6/9/03	CARDINAL
ftr-1851	3014	1	irs	ORG
ftr-1851	3015	1	irs	ORG
ftr-1851	3015	2	kennedy v. commissioner	PERSON
ftr-1851	3015	3	116 t.c	QUANTITY
ftr-1851	3015	4	255	CARDINAL
ftr-1851	3015	5	2001	DATE
ftr-1851	3015	6	6330	DATE
ftr-1851	3016	1	6	CARDINAL
ftr-1851	3017	1	keene v. commissioner	PERSON
ftr-1851	3017	2	121 t.c	QUANTITY
ftr-1851	3018	1	dawson	PERSON
ftr-1851	3018	2	20041	DATE
ftr-1851	3018	3	florida	GPE
ftr-1851	3018	4	6330	DATE
ftr-1851	3019	1	irs	ORG
ftr-1851	3020	1	cohen	PERSON
ftr-1851	3020	2	7521	DATE
ftr-1851	3020	3	1988	DATE
ftr-1851	3020	4	7521	DATE
ftr-1851	3020	5	irs	ORG
ftr-1851	3022	1	7	CARDINAL
ftr-1851	3023	1	swanson v. commissioner	PERSON
ftr-1851	3023	2	121	CARDINAL
ftr-1851	3023	3	111	CARDINAL
ftr-1851	3023	4	8/28/03	CARDINAL
ftr-1851	3024	1	irs	ORG
ftr-1851	3025	1	the year	DATE
ftr-1851	3026	1	8	CARDINAL
ftr-1851	3027	1	proc	PERSON
ftr-1851	3028	1	2003-71	DATE
ftr-1851	3028	2	2003-36	DATE
ftr-1851	3029	1	517	CARDINAL
ftr-1851	3029	2	9/8/03	CARDINAL
ftr-1851	3030	1	irs	ORG
ftr-1851	3031	1	8/21/03	ORG
ftr-1851	3031	2	11/1/03	CARDINAL
ftr-1851	3032	1	9	CARDINAL
ftr-1851	3032	2	2003-108,2003-44	DATE
ftr-1851	3033	1	963	CARDINAL
ftr-1851	3034	1	lien	PERSON
ftr-1851	3035	1	10	CARDINAL
ftr-1851	3035	2	montgomery v. commissioner	PERSON
ftr-1851	3035	3	122 t.c	QUANTITY
ftr-1851	3036	1	1	CARDINAL
ftr-1851	3036	2	1/22/04	CARDINAL
ftr-1851	3037	1	irs	ORG
ftr-1851	3037	2	6330	DATE
ftr-1851	3039	1	1	CARDINAL
ftr-1851	3041	1	120	CARDINAL
ftr-1851	3041	2	62	CARDINAL
ftr-1851	3041	3	1/23/03	CARDINAL
ftr-1851	3042	1	ruwe	PERSON
ftr-1851	3043	1	2	CARDINAL
ftr-1851	3043	2	66	CARDINAL
ftr-1851	3043	3	proc	PERSON
ftr-1851	3044	1	2003-19, 2003-5	DATE
ftr-1851	3045	1	371	CARDINAL
ftr-1851	3045	2	2/3/03	CARDINAL
ftr-1851	3046	1	66(c	CARDINAL
ftr-1851	3047	1	section 66(c	LAW
ftr-1851	3048	1	3	CARDINAL
ftr-1851	3048	2	kathryn	PERSON
ftr-1851	3049	1	bernal v. commissioner	PERSON
ftr-1851	3049	2	120	CARDINAL
ftr-1851	3050	1	102	CARDINAL
ftr-1851	3050	2	2/20/03	CARDINAL
ftr-1851	3051	1	66(c	CARDINAL
ftr-1851	3054	1	66(c	CARDINAL
ftr-1851	3054	2	the tax court of the commissioner's	ORG
ftr-1851	3054	3	congress	ORG
ftr-1851	3054	4	the tax court of the	ORG
ftr-1851	3054	5	section 66	LAW
ftr-1851	3055	1	4	CARDINAL
ftr-1851	3058	1	2003-36,2003-18	DATE
ftr-1851	3059	1	849	CARDINAL
ftr-1851	3059	2	5/5/03	CARDINAL
ftr-1851	3060	1	6015	DATE
ftr-1851	3060	2	6903	DATE
ftr-1851	3061	1	5	CARDINAL
ftr-1851	3062	1	section 6015	LAW
ftr-1851	3062	2	section 6015	LAW
ftr-1851	3063	1	washington	GPE
ftr-1851	3063	2	120	CARDINAL
ftr-1851	3063	3	137	CARDINAL
ftr-1851	3064	1	1989	DATE
ftr-1851	3065	1	irs	ORG
ftr-1851	3065	2	1992	DATE
ftr-1851	3065	3	1994-98	DATE
ftr-1851	3065	4	1989	DATE
ftr-1851	3066	1	irs	ORG
ftr-1851	3066	2	6015	DATE
ftr-1851	3067	1	jacobs	PERSON
ftr-1851	3067	2	irs	ORG
ftr-1851	3068	1	proc	PERSON
ftr-1851	3069	1	2000-15	DATE
ftr-1851	3069	2	447	CARDINAL
ftr-1851	3070	1	301.6343-1	CARDINAL
ftr-1851	3071	1	irs	ORG
ftr-1851	3071	2	before july 22, 1998	DATE
ftr-1851	3071	3	1998	DATE
ftr-1851	3072	1	a particular taxable year	DATE
ftr-1851	3072	2	july 28, 1998	DATE
ftr-1851	3074	1	v. united states	PERSON
ftr-1851	3074	2	51	CARDINAL
ftr-1851	3076	1	49 (2001	DATE
ftr-1851	3077	1	20041	DATE
ftr-1851	3077	2	florida	GPE
ftr-1851	3077	3	6511	DATE
ftr-1851	3077	4	two years	DATE
ftr-1851	3079	1	6	CARDINAL
ftr-1851	3080	1	wiest	PERSON
ftr-1851	3081	1	t.c.	PERSON
ftr-1851	3082	1	2003-91	DATE
ftr-1851	3083	1	only $900	MONEY
ftr-1851	3083	2	4,162	MONEY
ftr-1851	3084	1	irs	ORG
ftr-1851	3085	1	irs	ORG
ftr-1851	3087	1	120	CARDINAL
ftr-1851	3088	1	451	CARDINAL
ftr-1851	3088	2	6/30/03	CARDINAL
ftr-1851	3089	1	yvonne	ORG
ftr-1851	3089	2	1982	DATE
ftr-1851	3089	3	1983	DATE
ftr-1851	3090	1	those years	DATE
ftr-1851	3090	2	1988	DATE
ftr-1851	3090	3	7121	DATE
ftr-1851	3091	1	6013(e	CARDINAL
ftr-1851	3091	2	146	CARDINAL
ftr-1851	3091	3	729	CARDINAL
ftr-1851	3091	4	9th	ORDINAL
ftr-1851	3091	5	1998	DATE
ftr-1851	3092	1	6015	DATE
ftr-1851	3093	1	ruwe	PERSON
ftr-1851	3093	2	6015	DATE
ftr-1851	3093	3	6015	CARDINAL
ftr-1851	3093	4	6/22/98	CARDINAL
ftr-1851	3094	1	8	CARDINAL
ftr-1851	3095	1	121 t.c	QUANTITY
ftr-1851	3095	2	73	CARDINAL
ftr-1851	3095	3	7/29/03	CARDINAL
ftr-1851	3096	1	hopkins	PERSON
ftr-1851	3097	1	hopkins	PERSON
ftr-1851	3097	2	marianne	PERSON
ftr-1851	3098	1	hopkins	PERSON
ftr-1851	3100	1	155	CARDINAL
ftr-1851	3101	1	9	CARDINAL
ftr-1851	3103	1	one	CARDINAL
ftr-1851	3105	1	121	CARDINAL
ftr-1851	3105	2	7/11/03	CARDINAL
ftr-1851	3106	1	cohen	PERSON
ftr-1851	3106	2	irs	ORG
ftr-1851	3107	1	thurner	PERSON
ftr-1851	3107	2	thurner	PERSON
ftr-1851	3108	1	6/22/98	CARDINAL
ftr-1851	3109	1	10	CARDINAL
ftr-1851	3110	1	t.d	PERSON
ftr-1851	3110	2	9074	DATE
ftr-1851	3110	3	68	CARDINAL
ftr-1851	3110	4	41067	DATE
ftr-1851	3110	5	7/10/03	CARDINAL
ftr-1851	3111	1	treasury	ORG
ftr-1851	3111	2	66	CARDINAL
ftr-1851	3112	1	66(c	CARDINAL
ftr-1851	3115	1	66(c	CARDINAL
ftr-1851	3116	1	11	CARDINAL
ftr-1851	3117	1	proc	PERSON
ftr-1851	3118	1	2003-61	DATE
ftr-1851	3118	2	2003-32	DATE
ftr-1851	3119	1	296	CARDINAL
ftr-1851	3119	2	7/24/03	CARDINAL
ftr-1851	3120	1	66(c	CARDINAL
ftr-1851	3121	1	12	CARDINAL
ftr-1851	3122	1	t.c.	PERSON
ftr-1851	3123	1	2003-268	DATE
ftr-1851	3125	1	13	CARDINAL
ftr-1851	3126	1	ohrman v. commissioner	PERSON
ftr-1851	3126	2	t.c.	PERSON
ftr-1851	3127	1	2003-301	DATE
ftr-1851	3127	2	10/29/03	CARDINAL
ftr-1851	3128	1	section 6015(c)(4	LAW
ftr-1851	3129	1	the date one year	DATE
ftr-1851	3129	2	thirty-day	DATE
ftr-1851	3130	1	cohen	PERSON
ftr-1851	3130	2	one year	DATE
ftr-1851	3130	3	thirty-day	DATE
ftr-1851	3130	4	5015(c)(4	CARDINAL
ftr-1851	3131	1	20041	DATE
ftr-1851	3131	2	florida	GPE
ftr-1851	3131	3	14	CARDINAL
ftr-1851	3132	1	two years	DATE
ftr-1851	3132	2	first	ORDINAL
ftr-1851	3133	1	campbell v. commissioner	ORG
ftr-1851	3133	2	121 t.c	QUANTITY
ftr-1851	3133	3	290	CARDINAL
ftr-1851	3133	4	11/24/03	CARDINAL
ftr-1851	3135	1	proc	PERSON
ftr-1851	3136	1	2000-15	DATE
ftr-1851	3136	2	5, 2001-	DATE
ftr-1851	3136	3	447	CARDINAL
ftr-1851	3136	4	two years	DATE
ftr-1851	3136	5	irs	ORG
ftr-1851	3136	6	first	ORDINAL
ftr-1851	3137	1	foley	PERSON
ftr-1851	3137	2	one year	DATE
ftr-1851	3137	3	another year	DATE
ftr-1851	3139	1	15	CARDINAL
ftr-1851	3140	1	ewing v. commissioner	PERSON
ftr-1851	3140	2	122 t.c	QUANTITY
ftr-1851	3141	1	2	CARDINAL
ftr-1851	3141	2	1/28/04	CARDINAL
ftr-1851	3142	1	colvin	PERSON
ftr-1851	3142	2	the tax court's	ORG
ftr-1851	3143	1	holmes	PERSON
ftr-1851	3143	2	foley	PERSON
ftr-1851	3144	1	16	CARDINAL
ftr-1851	3146	1	jonson	PERSON
ftr-1851	3146	2	118	CARDINAL
ftr-1851	3146	3	106	CARDINAL
ftr-1851	3146	4	2/8/02	CARDINAL
ftr-1851	3147	1	tenth	ORDINAL
ftr-1851	3147	2	ninth	ORDINAL
ftr-1851	3147	3	887	CARDINAL
ftr-1851	3147	4	959	CARDINAL
ftr-1851	3147	5	9th	ORDINAL
ftr-1851	3147	6	1989	DATE
ftr-1851	3147	7	tenth	ORDINAL
ftr-1851	3149	1	election more than 12 months	PERCENT
ftr-1851	3151	1	h. rept	ORG
ftr-1851	3152	1	105559	DATE
ftr-1851	3153	1	252	CARDINAL
ftr-1851	3153	2	n.16	ORG
ftr-1851	3153	3	congress	ORG
ftr-1851	3155	1	a. affirmed	PERSON
ftr-1851	3156	1	353	CARDINAL
ftr-1851	3156	2	1181,93	CARDINAL
ftr-1851	3156	3	2004-323,2004-	DATE
ftr-1851	3157	1	50,122	CARDINAL
ftr-1851	3157	2	10th	ORDINAL
ftr-1851	3159	1	tenth	ORDINAL
ftr-1851	3159	2	hartz	PERSON
ftr-1851	3163	1	vol.6	NORP
ftr-1851	3163	2	1	CARDINAL
ftr-1851	3164	1	rauenhorst v. commissioner	ORG
ftr-1851	3164	2	119	CARDINAL
ftr-1851	3164	3	157	CARDINAL
ftr-1851	3164	4	10/7/02	CARDINAL
ftr-1851	3165	1	four	CARDINAL
ftr-1851	3167	1	ruwe	PERSON
ftr-1851	3168	1	78-197	CARDINAL
ftr-1851	3168	2	1978-1	DATE
ftr-1851	3168	3	83	DATE
ftr-1851	3169	1	irs	ORG
ftr-1851	3170	1	cc-2002-043	LAW
ftr-1851	3171	1	irs	ORG
ftr-1851	3171	2	the department of justice	ORG
ftr-1851	3173	1	cc-2003-014	ORG
ftr-1851	3173	2	5/8/03	CARDINAL
ftr-1851	3174	1	cc-2002-043	PRODUCT
ftr-1851	3175	1	1	CARDINAL
ftr-1851	3175	2	0	CARDINAL
ftr-1851	3175	3	2	CARDINAL
ftr-1851	3175	4	0	CARDINAL
ftr-1851	3175	5	3	CARDINAL
ftr-1851	3175	6	4	CARDINAL
ftr-1851	3175	7	between two or	CARDINAL
ftr-1851	3175	8	0	CARDINAL
ftr-1851	3175	9	5	CARDINAL
ftr-1851	3175	10	1 or	CARDINAL
ftr-1851	3175	11	3	CARDINAL
ftr-1851	3175	12	0	CARDINAL
ftr-1851	3175	13	6	CARDINAL
ftr-1851	3176	1	2	CARDINAL
ftr-1851	3176	2	eighth	ORDINAL
ftr-1851	3177	1	griffin v. commissioner	PERSON
ftr-1851	3177	2	315	CARDINAL
ftr-1851	3177	3	1017,91	CARDINAL
ftr-1851	3177	4	2003-486,2003-1	DATE
ftr-1851	3177	5	150,186	CARDINAL
ftr-1851	3177	6	8th	ORDINAL
ftr-1851	3178	1	1/14/03	CARDINAL
ftr-1851	3180	1	2002-6 (1/8/02	DATE
ftr-1851	3181	1	eighth	ORDINAL
ftr-1851	3183	1	20041	DATE
ftr-1851	3183	2	florida	GPE
ftr-1851	3183	3	irs	ORG
ftr-1851	3187	1	0	CARDINAL
ftr-1851	3187	2	section 164	LAW
ftr-1851	3188	1	one	CARDINAL
ftr-1851	3189	1	about 30 years	DATE
ftr-1851	3189	2	about one	CARDINAL
ftr-1851	3196	1	one	CARDINAL
ftr-1851	3200	1	3	CARDINAL
ftr-1851	3200	2	burton kanter	PERSON
ftr-1851	3202	1	t.c.	PERSON
ftr-1851	3203	1	1999-407	DATE
ftr-1851	3204	1	600	CARDINAL
ftr-1851	3204	2	burton kanter	PERSON
ftr-1851	3204	3	6653	DATE
ftr-1851	3206	1	two	CARDINAL
ftr-1851	3206	2	claude ballard	PERSON
ftr-1851	3206	3	robert lisle	PERSON
ftr-1851	3207	1	two	CARDINAL
ftr-1851	3208	1	a.	PERSON
ftr-1851	3208	2	25 years ago	DATE
ftr-1851	3209	1	two	CARDINAL
ftr-1851	3209	2	unnamed2	ORG
ftr-1851	3209	3	dawson	PERSON
ftr-1851	3210	1	2001	DATE
ftr-1851	3210	2	23-31	CARDINAL
ftr-1851	3210	3	4/26/00	CARDINAL
ftr-1851	3210	4	2001	DATE
ftr-1851	3210	5	23-30	CARDINAL
ftr-1851	3210	6	8/30/00	CARDINAL
ftr-1851	3211	1	fifth	ORDINAL
ftr-1851	3211	2	seventh	ORDINAL
ftr-1851	3211	3	eleventh	ORDINAL
ftr-1851	3212	1	ballard	ORG
ftr-1851	3212	2	eleventh	ORDINAL
ftr-1851	3213	1	ballardv	GPE
ftr-1851	3214	1	321	CARDINAL
ftr-1851	3214	2	1037,2003	CARDINAL
ftr-1851	3215	1	50,246,91	CARDINAL
ftr-1851	3215	2	2003-928	DATE
ftr-1851	3215	3	11	CARDINAL
ftr-1851	3216	1	affg t.c	PERSON
ftr-1851	3217	1	1999-407	DATE
ftr-1851	3218	1	eleventh	ORDINAL
ftr-1851	3219	1	fay	PERSON
ftr-1851	3219	2	dick	PERSON
ftr-1851	3221	1	more than one	CARDINAL
ftr-1851	3223	1	183	CARDINAL
ftr-1851	3226	1	20	CARDINAL
ftr-1851	3226	2	iis	ORG
ftr-1851	3227	1	united states	GPE
ftr-1851	3227	2	649	CARDINAL
ftr-1851	3227	3	471	CARDINAL
ftr-1851	3227	4	7th	ORDINAL
ftr-1851	3227	5	1980	DATE
ftr-1851	3228	1	450	CARDINAL
ftr-1851	3228	2	1000	CARDINAL
ftr-1851	3228	3	1981	DATE
ftr-1851	3229	1	21	CARDINAL
ftr-1851	3230	1	kanter	PERSON
ftr-1851	3230	2	two	CARDINAL
ftr-1851	3230	3	seventh	ORDINAL
ftr-1851	3230	4	julian jacobs	PERSON
ftr-1851	3230	5	peter j. panuthos	PERSON
ftr-1851	3231	1	1	CARDINAL
ftr-1851	3231	2	cudahy	PERSON
ftr-1851	3231	3	seventh	ORDINAL
ftr-1851	3231	4	kanter	PERSON
ftr-1851	3232	1	20041	DATE
ftr-1851	3232	2	florida	GPE
ftr-1851	3232	3	august 30, 2000	DATE
ftr-1851	3233	1	183	CARDINAL
ftr-1851	3234	1	another day	DATE
ftr-1851	3235	1	kanter	PERSON
ftr-1851	3235	2	estate2	GPE
ftr-1851	3235	3	eleventh	ORDINAL
ftr-1851	3235	4	kanter v. commissioner	ORG
ftr-1851	3235	5	337	CARDINAL
ftr-1851	3235	6	833	CARDINAL
ftr-1851	3235	7	92	CARDINAL
ftr-1851	3236	1	150,605	CARDINAL
ftr-1851	3236	2	7th	ORDINAL
ftr-1851	3237	1	2-1	DATE
ftr-1851	3238	1	1999-407	DATE
ftr-1851	3239	1	eleventh	ORDINAL
ftr-1851	3240	1	kanter	ORG
ftr-1851	3240	2	john trumball	PERSON
ftr-1851	3240	3	george washington	PERSON
ftr-1851	3240	4	kanter	ORG
ftr-1851	3241	1	1	CARDINAL
ftr-1851	3241	2	kanter	PERSON
ftr-1851	3243	1	124	CARDINAL
ftr-1851	3243	2	2066	CARDINAL
ftr-1851	3244	1	d.	NORP
ftr-1851	3244	2	the tax court's	ORG
ftr-1851	3244	3	lisle	PERSON
ftr-1851	3244	4	fifth	ORDINAL
ftr-1851	3245	1	lisle v. commissioner	PERSON
ftr-1851	3245	2	341	CARDINAL
ftr-1851	3245	3	364,92	CARDINAL
ftr-1851	3245	4	2003-5566,2003	DATE
ftr-1851	3246	1	50,606	CARDINAL
ftr-1851	3246	2	5th	ORDINAL
ftr-1851	3247	1	7/30/03	CARDINAL
ftr-1851	3249	1	1999-407	DATE
ftr-1851	3250	1	fifth	ORDINAL
ftr-1851	3250	2	higginbotham	PERSON
ftr-1851	3250	3	eleventh	ORDINAL
ftr-1851	3250	4	seventh	ORDINAL
ftr-1851	3251	1	a closed year	DATE
ftr-1851	3251	2	lisle	PERSON
ftr-1851	3252	1	4	CARDINAL
ftr-1851	3253	1	t.c.	PERSON
ftr-1851	3254	1	2003-84	DATE
ftr-1851	3254	2	3/25/03	CARDINAL
ftr-1851	3255	1	vasquez	PERSON
ftr-1851	3255	2	$1 million	MONEY
ftr-1851	3255	3	1987	DATE
ftr-1851	3255	4	1,124,410	MONEY
ftr-1851	3255	5	1997	DATE
ftr-1851	3257	1	vasquez	PERSON
ftr-1851	3257	2	irs	ORG
ftr-1851	3257	3	21	CARDINAL
ftr-1851	3258	1	burton kanter	PERSON
ftr-1851	3258	2	october 31, 2001	DATE
ftr-1851	3259	1	vol.si	ORG
ftr-1851	3261	1	75	CARDINAL
ftr-1851	3261	2	475	CARDINAL
ftr-1851	3261	3	479	CARDINAL
ftr-1851	3261	4	1980	DATE
ftr-1851	3262	1	$1 million	MONEY
ftr-1851	3263	1	5	CARDINAL
ftr-1851	3263	2	irs	ORG
ftr-1851	3264	1	2003-19,2003	DATE
ftr-1851	3264	2	14	CARDINAL
ftr-1851	3265	1	703	CARDINAL
ftr-1851	3265	2	3/19/03	CARDINAL
ftr-1851	3266	1	irs	ORG
ftr-1851	3268	1	6	CARDINAL
ftr-1851	3268	2	t.c.	PERSON
ftr-1851	3269	1	2003-87	DATE
ftr-1851	3269	2	3/25/03	CARDINAL
ftr-1851	3270	1	irs	ORG
ftr-1851	3270	2	165,000	MONEY
ftr-1851	3272	1	7	CARDINAL
ftr-1851	3273	1	abelein v. united states	PERSON
ftr-1851	3273	2	323	CARDINAL
ftr-1851	3273	3	1210	DATE
ftr-1851	3273	4	91	CARDINAL
ftr-1851	3273	5	2003-1476	DATE
ftr-1851	3273	6	2003-1	DATE
ftr-1851	3274	1	50,331	CARDINAL
ftr-1851	3274	2	9th	ORDINAL
ftr-1851	3276	1	irs	ORG
ftr-1851	3276	2	irs	ORG
ftr-1851	3277	1	irs	ORG
ftr-1851	3277	2	6103(h)(4	CARDINAL
ftr-1851	3278	1	fernandez	PERSON
ftr-1851	3278	2	1	CARDINAL
ftr-1851	3278	3	2	CARDINAL
ftr-1851	3278	4	6231	DATE
ftr-1851	3278	5	irs	ORG
ftr-1851	3278	6	irs	ORG
ftr-1851	3279	1	8	CARDINAL
ftr-1851	3279	2	870	CARDINAL
ftr-1851	3280	1	smith v. united states	PERSON
ftr-1851	3280	2	328	CARDINAL
ftr-1851	3280	3	760	CARDINAL
ftr-1851	3280	4	91	CARDINAL
ftr-1851	3280	5	2003-1919	DATE
ftr-1851	3280	6	2003	DATE
ftr-1851	3280	7	50,396	CARDINAL
ftr-1851	3280	8	5th	ORDINAL
ftr-1851	3281	1	4/16/03	CARDINAL
ftr-1851	3281	2	2002-	DATE
ftr-1851	3281	3	1	CARDINAL
ftr-1851	3281	4	50,409	CARDINAL
ftr-1851	3282	1	4/1/02	CARDINAL
ftr-1851	3282	2	2003-1	DATE
ftr-1851	3282	3	50,176	CARDINAL
ftr-1851	3284	1	11/22/02	CARDINAL
ftr-1851	3285	1	870	CARDINAL
ftr-1851	3286	1	870	CARDINAL
ftr-1851	3287	1	20041	DATE
ftr-1851	3287	2	florida	GPE
ftr-1851	3287	3	9	CARDINAL
ftr-1851	3288	1	aclu	ORG
ftr-1851	3288	2	irwin schiff's	PERSON
ftr-1851	3289	1	united states v. schiff	ORG
ftr-1851	3289	2	269	CARDINAL
ftr-1851	3289	3	2003-5047	DATE
ftr-1851	3289	4	2003-2	DATE
ftr-1851	3290	1	50,551	CARDINAL
ftr-1851	3290	2	6/16/03	CARDINAL
ftr-1851	3291	1	the united states	GPE
ftr-1851	3291	2	irwin schiff	PERSON
ftr-1851	3292	1	zero	CARDINAL
ftr-1851	3292	2	irs	ORG
ftr-1851	3293	1	first	ORDINAL
ftr-1851	3293	2	schiff s book	ORG
ftr-1851	3293	3	nevada	GPE
ftr-1851	3293	4	aclu	NORP
ftr-1851	3294	1	irs	ORG
ftr-1851	3294	2	nearly 5,000 zero	CARDINAL
ftr-1851	3294	3	approximately 3,100	CARDINAL
ftr-1851	3294	4	schiff	ORG
ftr-1851	3294	5	the past three years	DATE
ftr-1851	3295	1	10	CARDINAL
ftr-1851	3297	1	beall v. united states	ORG
ftr-1851	3297	2	336	CARDINAL
ftr-1851	3297	3	419	CARDINAL
ftr-1851	3297	4	92	CARDINAL
ftr-1851	3297	5	2003-5001	DATE
ftr-1851	3297	6	2003-2	DATE
ftr-1851	3297	7	50,551	CARDINAL
ftr-1851	3297	8	5th	ORDINAL
ftr-1851	3298	1	6/27/03	CARDINAL
ftr-1851	3299	1	fifth	ORDINAL
ftr-1851	3299	2	garwood	PERSON
ftr-1851	3300	1	garwood	PERSON
ftr-1851	3301	1	1	CARDINAL
ftr-1851	3301	2	230	CARDINAL
ftr-1851	3302	1	p.c.	GPE
ftr-1851	3303	1	t.c.	PERSON
ftr-1851	3304	1	2003-48	DATE
ftr-1851	3304	2	2/26/03	CARDINAL
ftr-1851	3306	1	cohen	PERSON
ftr-1851	3306	2	530	CARDINAL
ftr-1851	3306	3	3112(d)(1	MONEY
ftr-1851	3307	1	31.3121(d)-1(b	CARDINAL
ftr-1851	3307	2	31.3306(i)-1(e	CARDINAL
ftr-1851	3308	1	earlier years	DATE
ftr-1851	3308	2	p.c.	GPE
ftr-1851	3308	3	117	CARDINAL
ftr-1851	3308	4	141	CARDINAL
ftr-1851	3308	5	2001	DATE
ftr-1851	3309	1	joseph m	PERSON
ftr-1851	3309	2	joseph m. grey	PERSON
ftr-1851	3309	3	p.c.	PERSON
ftr-1851	3309	4	119	CARDINAL
ftr-1851	3309	5	2002	DATE
ftr-1851	3310	1	the same day	DATE
ftr-1851	3310	2	five	CARDINAL
ftr-1851	3310	3	joseph m	PERSON
ftr-1851	3310	4	mike graham trucking	PERSON
ftr-1851	3311	1	t.c.	PERSON
ftr-1851	3312	1	2003-49	DATE
ftr-1851	3312	2	2/26/03	CARDINAL
ftr-1851	3314	1	t.c.	PERSON
ftr-1851	3315	1	2003-50	DATE
ftr-1851	3315	2	2/26/03	CARDINAL
ftr-1851	3316	1	t.c.	PERSON
ftr-1851	3317	1	2003-51	DATE
ftr-1851	3317	2	2/26/03	CARDINAL
ftr-1851	3317	3	nulook design, inc.	ORG
ftr-1851	3318	1	t.c.	PERSON
ftr-1851	3319	1	2003-52	DATE
ftr-1851	3319	2	2/26/03	CARDINAL
ftr-1851	3320	1	t.c.	PERSON
ftr-1851	3321	1	2003-53	DATE
ftr-1851	3321	2	2/26/03	CARDINAL
ftr-1851	3322	1	2.	CARDINAL
ftr-1851	3322	2	section 530	LAW
ftr-1851	3322	3	section 530	LAW
ftr-1851	3322	4	s.c.	GPE
ftr-1851	3323	1	120	CARDINAL
ftr-1851	3324	1	15	CARDINAL
ftr-1851	3324	2	5/19/03	CARDINAL
ftr-1851	3327	1	the year	DATE
ftr-1851	3328	1	530	CARDINAL
ftr-1851	3328	2	1096	CARDINAL
ftr-1851	3328	3	1099	DATE
ftr-1851	3329	1	proc	PERSON
ftr-1851	3330	1	85	CARDINAL
ftr-1851	3330	2	518	CARDINAL
ftr-1851	3330	3	irs	ORG
ftr-1851	3330	4	530	CARDINAL
ftr-1851	3331	1	nims	PERSON
ftr-1851	3331	2	proc	PERSON
ftr-1851	3332	1	85	CARDINAL
ftr-1851	3334	1	section 530	LAW
ftr-1851	3334	2	section 530	LAW
ftr-1851	3335	1	section 530	LAW
ftr-1851	3336	1	3	CARDINAL
ftr-1851	3337	1	charlotte	GPE
ftr-1851	3337	2	121	CARDINAL
ftr-1851	3338	1	1995	DATE
ftr-1851	3338	2	1998	DATE
ftr-1851	3339	1	1996	DATE
ftr-1851	3339	2	1998	DATE
ftr-1851	3339	3	those years	DATE
ftr-1851	3339	4	those years	DATE
ftr-1851	3340	1	the tax court's	ORG
ftr-1851	3342	1	section 7436(a	LAW
ftr-1851	3342	2	530	CARDINAL
ftr-1851	3342	3	1978	DATE
ftr-1851	3343	1	530	CARDINAL
ftr-1851	3344	1	b.	PERSON
ftr-1851	3344	2	2003	DATE
ftr-1851	3345	1	2003	DATE
ftr-1851	3346	1	20041	DATE
ftr-1851	3346	2	florida	GPE
ftr-1851	3347	1	1	CARDINAL
ftr-1851	3348	1	2003	DATE
ftr-1851	3348	2	2003	DATE
ftr-1851	3349	1	l. 108-27	PERSON
ftr-1851	3349	2	117	CARDINAL
ftr-1851	3350	1	752	CARDINAL
ftr-1851	3350	2	bush	PERSON
ftr-1851	3350	3	5/28/03	CARDINAL
ftr-1851	3351	1	2003	DATE
ftr-1851	3351	2	2001	DATE
ftr-1851	3351	3	2001	DATE
ftr-1851	3352	1	2003	DATE
ftr-1851	3353	1	2003	DATE
ftr-1851	3354	1	2003	DATE
ftr-1851	3354	2	three or four years	DATE
ftr-1851	3354	3	12/31/10	CARDINAL
ftr-1851	3354	4	2001	DATE
ftr-1851	3355	1	2	CARDINAL
ftr-1851	3355	2	2003	DATE
ftr-1851	3356	1	l. 108-121	PERSON
ftr-1851	3356	2	117	CARDINAL
ftr-1851	3356	3	1335	DATE
ftr-1851	3356	4	bush	PERSON
ftr-1851	3356	5	11/10/03	CARDINAL
ftr-1851	3357	1	3	CARDINAL
ftr-1851	3358	1	medicare	ORG
ftr-1851	3358	2	2003	DATE
ftr-1851	3359	1	l. 108-173	PERSON
ftr-1851	3359	2	117	CARDINAL
ftr-1851	3360	1	2066	CARDINAL
ftr-1851	3360	2	bush	PERSON
ftr-1851	3360	3	12/8/03	CARDINAL