id	sid	eid	entity	type
ftr-294	1	1	florida	GPE
ftr-294	1	2	florida	GPE
ftr-294	1	3	15 2013	CARDINAL
ftr-294	1	4	1	CARDINAL
ftr-294	2	1	before 1996	DATE
ftr-294	3	1	1996	DATE
ftr-294	3	2	congress	ORG
ftr-294	3	3	1996	DATE
ftr-294	4	1	congress	ORG
ftr-294	4	2	section 7805(b)(3	LAW
ftr-294	5	1	congress	ORG
ftr-294	6	1	section 7805(b)(3	LAW
ftr-294	7	1	skidmore v. swift & co.	ORG
ftr-294	7	2	chevron	ORG
ftr-294	7	3	the supreme court	ORG
ftr-294	7	4	mayo foundation	ORG
ftr-294	7	5	v. united states	GPE
ftr-294	8	1	section 7805(b)(3	LAW
ftr-294	9	1	university of washington school of law	ORG
ftr-294	10	1	kathryn watts	PERSON
ftr-294	10	2	kristin hickman	PERSON
ftr-294	11	1	dorothy brown	PERSON
ftr-294	11	2	2012	DATE
ftr-294	11	3	the university of washington school of law	ORG
ftr-294	11	4	pittsburgh	GPE
ftr-294	11	5	the pittsburgh school of law	FAC
ftr-294	11	6	march 2013	DATE
ftr-294	11	7	the university of california hastings college	ORG
ftr-294	11	8	april 2013	DATE
ftr-294	12	1	2	CARDINAL
ftr-294	12	2	florida	GPE
ftr-294	13	1	15:1	CARDINAL
ftr-294	13	2	section 7805(b)(3	LAW
ftr-294	15	1	treasury	ORG
ftr-294	17	1	treasury	ORG
ftr-294	18	1	i. introduction	PERSON
ftr-294	18	2	3 ii	QUANTITY
ftr-294	19	1	8	CARDINAL
ftr-294	19	2	8	CARDINAL
ftr-294	19	3	pre-1996	DATE
ftr-294	20	1	10	CARDINAL
ftr-294	20	2	13 iii	QUANTITY
ftr-294	21	1	14	CARDINAL
ftr-294	21	2	1.752-6	CARDINAL
ftr-294	21	3	15 b. murfam	QUANTITY
ftr-294	21	4	stobie creek	PERSON
ftr-294	21	5	19	CARDINAL
ftr-294	21	6	c. sala	PERSON
ftr-294	21	7	united states	GPE
ftr-294	22	1	23	CARDINAL
ftr-294	23	1	25	CARDINAL
ftr-294	24	1	27	CARDINAL
ftr-294	24	2	27 1	CARDINAL
ftr-294	25	1	skidmore v. swift & co.	ORG
ftr-294	25	2	28 2	CARDINAL
ftr-294	25	3	chevron	ORG
ftr-294	25	4	29 3	DATE
ftr-294	25	5	zero	CARDINAL
ftr-294	25	6	united states	ORG
ftr-294	25	7	30	CARDINAL
ftr-294	25	8	treasury	ORG
ftr-294	25	9	section 7805(b)(3	LAW
ftr-294	27	1	32 1	DATE
ftr-294	27	2	1	CARDINAL
ftr-294	27	3	congress	ORG
ftr-294	27	4	treasury	ORG
ftr-294	29	1	32 2	CARDINAL
ftr-294	29	2	2	CARDINAL
ftr-294	29	3	treasury	ORG
ftr-294	29	4	section 7805(b)(3	LAW
ftr-294	30	1	33 2013	DATE
ftr-294	31	1	3	CARDINAL
ftr-294	31	2	chevron	ORG
ftr-294	32	1	34	CARDINAL
ftr-294	32	2	a. chevron	PERSON
ftr-294	32	3	1	CARDINAL
ftr-294	32	4	congress	ORG
ftr-294	32	5	treasury	ORG
ftr-294	33	1	35 1	CARDINAL
ftr-294	33	2	35 2	CARDINAL
ftr-294	33	3	35 3	CARDINAL
ftr-294	34	1	44 4	DATE
ftr-294	35	1	congress	ORG
ftr-294	35	2	treasury	ORG
ftr-294	35	3	congress	ORG
ftr-294	35	4	foreclose	ORG
ftr-294	37	1	46 a.	PERSON
ftr-294	39	1	47	CARDINAL
ftr-294	39	2	49	CARDINAL
ftr-294	39	3	chevron	ORG
ftr-294	39	4	2	CARDINAL
ftr-294	39	5	section 7805(b)(3	LAW
ftr-294	40	1	51 1	DATE
ftr-294	42	1	51 2	CARDINAL
ftr-294	42	2	chevron	ORG
ftr-294	42	3	2	CARDINAL
ftr-294	43	1	53 vi	PERSON
ftr-294	43	2	55	CARDINAL
ftr-294	43	3	i. introduction	PERSON
ftr-294	43	4	one	CARDINAL
ftr-294	44	1	1	CARDINAL
ftr-294	44	2	1	CARDINAL
ftr-294	45	1	louis kaplow	PERSON
ftr-294	45	2	99	CARDINAL
ftr-294	46	1	l. rev	PERSON
ftr-294	46	2	509	CARDINAL
ftr-294	46	3	1986	DATE
ftr-294	47	1	michael j. graetz	PERSON
ftr-294	47	2	126	CARDINAL
ftr-294	47	3	l. rev	PERSON
ftr-294	47	4	47	DATE
ftr-294	47	5	49	DATE
ftr-294	47	6	1977	DATE
ftr-294	49	1	saul levmore	PERSON
ftr-294	49	2	22	CARDINAL
ftr-294	50	1	265	CARDINAL
ftr-294	50	2	265	CARDINAL
ftr-294	50	3	1993	DATE
ftr-294	51	1	david w. ball	PERSON
ftr-294	51	2	treasury	ORG
ftr-294	51	3	17 n.m	QUANTITY
ftr-294	51	4	l. rev	PERSON
ftr-294	51	5	139	CARDINAL
ftr-294	51	6	139	CARDINAL
ftr-294	51	7	1987	DATE
ftr-294	52	1	4	CARDINAL
ftr-294	52	2	florida	GPE
ftr-294	53	1	15:1	CARDINAL
ftr-294	53	2	2	CARDINAL
ftr-294	53	3	3	CARDINAL
ftr-294	54	1	4 before 1996	DATE
ftr-294	55	1	5	CARDINAL
ftr-294	55	2	1996	DATE
ftr-294	55	3	congress	ORG
ftr-294	55	4	section 7805(b	LAW
ftr-294	55	5	1996	DATE
ftr-294	56	1	6	CARDINAL
ftr-294	56	2	congress	ORG
ftr-294	56	3	section 7805(b)(3	LAW
ftr-294	57	1	7	CARDINAL
ftr-294	57	2	congress	ORG
ftr-294	58	1	section 7805(b)(3	LAW
ftr-294	61	1	treasury	ORG
ftr-294	63	1	treasury	ORG
ftr-294	63	2	2	CARDINAL
ftr-294	63	3	irs	ORG
ftr-294	63	4	fred goldberg	PERSON
ftr-294	63	5	irs	ORG
ftr-294	64	1	2	CARDINAL
ftr-294	64	2	s. 2239	PERSON
ftr-294	64	3	102nd cong	ORG
ftr-294	65	1	1992	DATE
ftr-294	66	1	1992	DATE
ftr-294	66	2	2	CARDINAL
ftr-294	67	1	3	CARDINAL
ftr-294	68	1	1	CARDINAL
ftr-294	68	2	512	CARDINAL
ftr-294	68	3	1	CARDINAL
ftr-294	68	4	73	DATE
ftr-294	68	5	1	CARDINAL
ftr-294	68	6	kyle d. logue	PERSON
ftr-294	68	7	94	CARDINAL
ftr-294	69	1	l. rev	PERSON
ftr-294	69	2	1129 (1996	DATE
ftr-294	70	1	4.	CARDINAL
ftr-294	70	2	irs	ORG
ftr-294	70	3	shirley petersen	PERSON
ftr-294	71	1	1992	DATE
ftr-294	71	2	2	CARDINAL
ftr-294	71	3	2	CARDINAL
ftr-294	72	1	5	CARDINAL
ftr-294	74	1	6.	CARDINAL
ftr-294	77	1	7805(b)(3	CARDINAL
ftr-294	78	1	2013	DATE
ftr-294	79	1	5	CARDINAL
ftr-294	80	1	section 7805(b)(3	LAW
ftr-294	81	1	8	CARDINAL
ftr-294	81	2	the supreme court	ORG
ftr-294	81	3	mayo foundation	ORG
ftr-294	81	4	v. united states	GPE
ftr-294	82	1	9	CARDINAL
ftr-294	82	2	section 7805(b)(3	LAW
ftr-294	83	1	section 7805(b)(3	LAW
ftr-294	84	1	treasury	ORG
ftr-294	84	2	10	CARDINAL
ftr-294	84	3	skidmore v. swift & co.	ORG
ftr-294	84	4	11	CARDINAL
ftr-294	84	5	treasury	ORG
ftr-294	84	6	two	CARDINAL
ftr-294	84	7	united states	GPE
ftr-294	84	8	12	CARDINAL
ftr-294	84	9	skidmore	PERSON
ftr-294	85	1	first	ORDINAL
ftr-294	85	2	congress	ORG
ftr-294	87	1	13	CARDINAL
ftr-294	87	2	2013	DATE
ftr-294	87	3	arlington v.	GPE
ftr-294	87	4	14	CARDINAL
ftr-294	87	5	the supreme court	ORG
ftr-294	87	6	congress	ORG
ftr-294	88	1	15	CARDINAL
ftr-294	88	2	section 7805(a	LAW
ftr-294	88	3	treasury	ORG
ftr-294	88	4	16	CARDINAL
ftr-294	88	5	8	CARDINAL
ftr-294	89	1	9.	CARDINAL
ftr-294	89	2	131	CARDINAL
ftr-294	89	3	s. ct	PERSON
ftr-294	89	4	704	CARDINAL
ftr-294	89	5	2011	DATE
ftr-294	90	1	10	CARDINAL
ftr-294	90	2	467	CARDINAL
ftr-294	90	3	837	CARDINAL
ftr-294	90	4	1984	DATE
ftr-294	91	1	11	CARDINAL
ftr-294	91	2	323	CARDINAL
ftr-294	91	3	134	CARDINAL
ftr-294	92	1	12	CARDINAL
ftr-294	93	1	533	CARDINAL
ftr-294	93	2	218	CARDINAL
ftr-294	93	3	2001	DATE
ftr-294	94	1	13	CARDINAL
ftr-294	95	1	226–27	DATE
ftr-294	97	1	227	CARDINAL
ftr-294	98	1	14	CARDINAL
ftr-294	99	1	133	CARDINAL
ftr-294	99	2	s. ct.	PERSON
ftr-294	99	3	1863	DATE
ftr-294	99	4	2013	DATE
ftr-294	100	1	15	CARDINAL
ftr-294	101	1	16	DATE
ftr-294	101	2	congress	ORG
ftr-294	101	3	fcc	ORG
ftr-294	102	1	16	CARDINAL
ftr-294	104	1	6	CARDINAL
ftr-294	104	2	florida	GPE
ftr-294	105	1	15:1	CARDINAL
ftr-294	105	2	section 7805(b)(3	LAW
ftr-294	105	3	first	ORDINAL
ftr-294	106	1	17	CARDINAL
ftr-294	106	2	section 7805(b)(3	LAW
ftr-294	106	3	section 7805(a	LAW
ftr-294	106	4	18	CARDINAL
ftr-294	106	5	second	ORDINAL
ftr-294	107	1	treasury	ORG
ftr-294	107	2	section 7805(b)(3	LAW
ftr-294	108	1	treasury	ORG
ftr-294	108	2	treasury	ORG
ftr-294	108	3	section 7805(a	LAW
ftr-294	108	4	chevron	ORG
ftr-294	109	1	19	CARDINAL
ftr-294	109	2	treasury	ORG
ftr-294	109	3	section 7805(b)(3	LAW
ftr-294	110	1	treasury	ORG
ftr-294	110	2	congress	ORG
ftr-294	111	1	chevron	ORG
ftr-294	112	1	section 7805(b)(3	LAW
ftr-294	113	1	section 7805(b)(3	LAW
ftr-294	114	1	chevron	ORG
ftr-294	114	2	first	ORDINAL
ftr-294	114	3	congress	ORG
ftr-294	114	4	20	CARDINAL
ftr-294	114	5	congress	ORG
ftr-294	114	6	chevron	ORG
ftr-294	114	7	1	CARDINAL
ftr-294	115	1	21	CARDINAL
ftr-294	115	2	chevron	ORG
ftr-294	115	3	22	CARDINAL
ftr-294	115	4	23	CARDINAL
ftr-294	115	5	chevron	ORG
ftr-294	115	6	2	CARDINAL
ftr-294	116	1	treasury	ORG
ftr-294	116	2	17	CARDINAL
ftr-294	117	1	united states v. mead corp.	ORG
ftr-294	117	2	533	CARDINAL
ftr-294	117	3	218	CARDINAL
ftr-294	117	4	226–27	CARDINAL
ftr-294	117	5	2001	DATE
ftr-294	118	1	18	CARDINAL
ftr-294	119	1	227	CARDINAL
ftr-294	119	2	19	CARDINAL
ftr-294	120	1	v. united states	PERSON
ftr-294	120	2	131	CARDINAL
ftr-294	120	3	s. ct	PERSON
ftr-294	120	4	704	CARDINAL
ftr-294	120	5	704	CARDINAL
ftr-294	120	6	2011	DATE
ftr-294	121	1	20	CARDINAL
ftr-294	122	1	842	CARDINAL
ftr-294	122	2	21	CARDINAL
ftr-294	123	1	d.	NORP
ftr-294	123	2	united states	GPE
ftr-294	123	3	llc	GPE
ftr-294	123	4	132	CARDINAL
ftr-294	123	5	s. ct.	PERSON
ftr-294	123	6	1836	DATE
ftr-294	123	7	2012	DATE
ftr-294	124	1	the supreme court	ORG
ftr-294	124	2	chevron	ORG
ftr-294	124	3	first	ORDINAL
ftr-294	125	1	congress	ORG
ftr-294	126	1	22	CARDINAL
ftr-294	127	1	844	CARDINAL
ftr-294	127	2	23	CARDINAL
ftr-294	129	1	7	CARDINAL
ftr-294	129	2	congress	ORG
ftr-294	130	1	section 7805(b	LAW
ftr-294	131	1	congress	ORG
ftr-294	131	2	treasury	ORG
ftr-294	131	3	section 7805(b)(3	LAW
ftr-294	132	1	section 7805(b)(3	LAW
ftr-294	132	2	section 7805(b)(3	LAW
ftr-294	132	3	congress	ORG
ftr-294	132	4	treasury	ORG
ftr-294	132	5	section 7805(b)(3	LAW
ftr-294	133	1	section 7805(b)(3	LAW
ftr-294	133	2	1	CARDINAL
ftr-294	133	3	24	CARDINAL
ftr-294	133	4	section 7805(b)(3	LAW
ftr-294	133	5	chevron	ORG
ftr-294	133	6	2	CARDINAL
ftr-294	134	1	25	CARDINAL
ftr-294	135	1	26	CARDINAL
ftr-294	136	1	27	CARDINAL
ftr-294	137	1	four	CARDINAL
ftr-294	139	1	section iii	PERSON
ftr-294	139	2	section 7805(b)(3	LAW
ftr-294	139	3	treasury	ORG
ftr-294	140	1	section 7805(b)(3	LAW
ftr-294	141	1	chevron	ORG
ftr-294	141	2	two	CARDINAL
ftr-294	141	3	section 7805(b)(3	LAW
ftr-294	142	1	24	CARDINAL
ftr-294	143	1	congress	ORG
ftr-294	143	2	section 7805(b)(3	LAW
ftr-294	143	3	chevron	ORG
ftr-294	143	4	1	CARDINAL
ftr-294	144	1	chevron	ORG
ftr-294	144	2	2	CARDINAL
ftr-294	144	3	25	CARDINAL
ftr-294	145	1	chevron	ORG
ftr-294	145	2	u.s.a., inc.	ORG
ftr-294	146	1	council, inc.	ORG
ftr-294	146	2	467	CARDINAL
ftr-294	146	3	837	CARDINAL
ftr-294	146	4	844	CARDINAL
ftr-294	146	5	1984	DATE
ftr-294	147	1	26	CARDINAL
ftr-294	147	2	leandra lederman	PERSON
ftr-294	147	3	92	CARDINAL
ftr-294	147	4	l. rev	PERSON
ftr-294	147	5	643	CARDINAL
ftr-294	147	6	697	CARDINAL
ftr-294	147	7	2012	DATE
ftr-294	148	1	judulang	PERSON
ftr-294	148	2	132	CARDINAL
ftr-294	148	3	s. ct	PERSON
ftr-294	148	4	476	CARDINAL
ftr-294	148	5	479	CARDINAL
ftr-294	148	6	2011	DATE
ftr-294	149	1	27	CARDINAL
ftr-294	150	1	chevron	ORG
ftr-294	150	2	1	CARDINAL
ftr-294	150	3	2	CARDINAL
ftr-294	151	1	8	CARDINAL
ftr-294	151	2	florida	GPE
ftr-294	152	1	15:1 ii	QUANTITY
ftr-294	153	1	treasury	ORG
ftr-294	154	1	power.29	ORG
ftr-294	156	1	28	CARDINAL
ftr-294	158	1	7805(b	ORG
ftr-294	159	1	treasury	ORG
ftr-294	160	1	7805(b	ORG
ftr-294	162	1	29	CARDINAL
ftr-294	163	1	supra	PERSON
ftr-294	163	2	3	CARDINAL
ftr-294	163	3	30	CARDINAL
ftr-294	164	1	joseph bankman	PERSON
ftr-294	164	2	83	CARDINAL
ftr-294	164	3	1775, 1777 (june 21, 1999	DATE
ftr-294	165	1	31	CARDINAL
ftr-294	165	2	marvin a. chirelstein & lawrence a. zelenak	PERSON
ftr-294	165	3	105	CARDINAL
ftr-294	166	1	l. rev	PERSON
ftr-294	166	2	1939	DATE
ftr-294	166	3	1951–52 (2005	DATE
ftr-294	166	4	2009	DATE
ftr-294	167	1	l. rev	PERSON
ftr-294	167	2	697	CARDINAL
ftr-294	167	3	705	CARDINAL
ftr-294	167	4	2009	DATE
ftr-294	168	1	today	DATE
ftr-294	168	2	today	DATE
ftr-294	169	1	32	CARDINAL
ftr-294	170	1	james s. eustice	PERSON
ftr-294	170	2	55	CARDINAL
ftr-294	170	3	135	CARDINAL
ftr-294	170	4	141	CARDINAL
ftr-294	170	5	2002	DATE
ftr-294	171	1	congress	ORG
ftr-294	171	2	weeks	DATE
ftr-294	171	3	mccormack	PERSON
ftr-294	171	4	31	CARDINAL
ftr-294	172	1	2013	DATE
ftr-294	173	1	9	CARDINAL
ftr-294	175	1	the internal revenue service	ORG
ftr-294	176	1	treasury	ORG
ftr-294	177	1	first	ORDINAL
ftr-294	177	2	35	CARDINAL
ftr-294	179	1	33	CARDINAL
ftr-294	182	1	7701(o)(1	DATE
ftr-294	183	1	34	CARDINAL
ftr-294	185	1	stobie creek	PERSON
ftr-294	185	2	llc	GPE
ftr-294	185	3	united states	GPE
ftr-294	185	4	82	CARDINAL
ftr-294	187	1	636	CARDINAL
ftr-294	187	2	2008	DATE
ftr-294	187	3	llc	GPE
ftr-294	187	4	united states	GPE
ftr-294	187	5	88	CARDINAL
ftr-294	189	1	516	CARDINAL
ftr-294	189	2	2009	DATE
ftr-294	190	1	sala v. united states	PERSON
ftr-294	190	2	552	CARDINAL
ftr-294	190	3	f. supp	PERSON
ftr-294	191	1	2d 1167	DATE
ftr-294	191	2	2008	DATE
ftr-294	191	3	llc v. united states	ORG
ftr-294	191	4	440	CARDINAL
ftr-294	191	5	f. supp	PERSON
ftr-294	192	1	2d 608	DATE
ftr-294	192	2	tex. 2006	DATE
ftr-294	192	3	aff’d 568	ORG
ftr-294	192	4	537	CARDINAL
ftr-294	192	5	5th	ORDINAL
ftr-294	192	6	2009	DATE
ftr-294	192	7	cemco investors	ORG
ftr-294	192	8	llc v. united states	ORG
ftr-294	192	9	515	CARDINAL
ftr-294	192	10	749	CARDINAL
ftr-294	192	11	7th	ORDINAL
ftr-294	192	12	2008	DATE
ftr-294	192	13	llc	GPE
ftr-294	192	14	united states	GPE
ftr-294	192	15	2009	DATE
ftr-294	192	16	4907033	DATE
ftr-294	192	17	c.d. cal	ORG
ftr-294	192	18	2009	DATE
ftr-294	193	1	35	CARDINAL
ftr-294	194	1	david a. weisbach	PERSON
ftr-294	194	2	ten	CARDINAL
ftr-294	194	3	55	CARDINAL
ftr-294	194	4	215	CARDINAL
ftr-294	194	5	249	CARDINAL
ftr-294	194	6	2002	DATE
ftr-294	194	7	32	CARDINAL
ftr-294	194	8	147	CARDINAL
ftr-294	196	1	10	CARDINAL
ftr-294	196	2	florida	GPE
ftr-294	197	1	15:1	CARDINAL
ftr-294	197	2	pre-1996	DATE
ftr-294	197	3	before 1996	DATE
ftr-294	197	4	treasury	ORG
ftr-294	197	5	36	CARDINAL
ftr-294	197	6	treasury	ORG
ftr-294	198	1	37	CARDINAL
ftr-294	198	2	irs	ORG
ftr-294	199	1	1996	DATE
ftr-294	199	2	38	CARDINAL
ftr-294	201	1	39	CARDINAL
ftr-294	202	1	40 36	DATE
ftr-294	206	1	37	CARDINAL
ftr-294	208	1	toni robinson	PERSON
ftr-294	208	2	48	CARDINAL
ftr-294	208	3	ohio	GPE
ftr-294	208	4	l. j. 773	PERSON
ftr-294	208	5	784–93	DATE
ftr-294	208	6	1987	DATE
ftr-294	209	1	robinson	PERSON
ftr-294	209	2	section 7805’s	ORG
ftr-294	210	1	784–85	DATE
ftr-294	211	1	fifth	ORDINAL
ftr-294	211	2	46	CARDINAL
ftr-294	214	1	791	CARDINAL
ftr-294	215	1	1	CARDINAL
ftr-294	215	2	147–48	CARDINAL
ftr-294	216	1	pre-1996	DATE
ftr-294	217	1	amergen energy co.	ORG
ftr-294	217	2	llc	ORG
ftr-294	217	3	exelon generation co.	ORG
ftr-294	217	4	llc v. united states	ORG
ftr-294	217	5	94	CARDINAL
ftr-294	219	1	413	CARDINAL
ftr-294	219	2	2010	DATE
ftr-294	219	3	ford motor co.	ORG
ftr-294	219	4	v. united states	PERSON
ftr-294	219	5	94	CARDINAL
ftr-294	221	1	211	CARDINAL
ftr-294	221	2	2010	DATE
ftr-294	222	1	1996-72	DATE
ftr-294	222	2	71	CARDINAL
ftr-294	223	1	aff’d per curiam	ORG
ftr-294	223	2	98	CARDINAL
ftr-294	224	1	¶ 50,663	CARDINAL
ftr-294	224	2	9th	ORDINAL
ftr-294	224	3	1998	DATE
ftr-294	224	4	democratic leadership council, inc.	ORG
ftr-294	224	5	v. united states	GPE
ftr-294	224	6	542	CARDINAL
ftr-294	224	7	f. supp	PERSON
ftr-294	225	1	2d 63	DATE
ftr-294	226	1	v. united states	GPE
ftr-294	226	2	636	CARDINAL
ftr-294	226	3	1368	CARDINAL
ftr-294	226	4	fed	ORG
ftr-294	227	1	circ	ORG
ftr-294	228	1	2012	DATE
ftr-294	229	1	csx corp. inc.	ORG
ftr-294	230	1	v. united states	GPE
ftr-294	230	2	58	CARDINAL
ftr-294	232	1	341	CARDINAL
ftr-294	232	2	2003	DATE
ftr-294	233	1	77	CARDINAL
ftr-294	234	1	1488	DATE
ftr-294	234	2	1999	DATE
ftr-294	234	3	6	CARDINAL
ftr-294	235	1	74	CARDINAL
ftr-294	236	1	1485 (1997	DATE
ftr-294	237	1	647	CARDINAL
ftr-294	237	2	929	CARDINAL
ftr-294	237	3	10th	ORDINAL
ftr-294	237	4	2011	DATE
ftr-294	237	5	tate & lyle, inc.	ORG
ftr-294	238	1	87	CARDINAL
ftr-294	238	2	99	CARDINAL
ftr-294	238	3	3d	CARDINAL
ftr-294	238	4	1996	DATE
ftr-294	239	1	atchinson	GPE
ftr-294	239	2	topeka & santa fe ry.	ORG
ftr-294	240	1	united states	GPE
ftr-294	240	2	61	CARDINAL
ftr-294	241	1	501	CARDINAL
ftr-294	241	2	2004	DATE
ftr-294	241	3	howard e. clenenden	PERSON
ftr-294	242	1	207	CARDINAL
ftr-294	242	2	1071	CARDINAL
ftr-294	242	3	8th	ORDINAL
ftr-294	242	4	2000	DATE
ftr-294	243	1	39	CARDINAL
ftr-294	245	1	98	CARDINAL
ftr-294	245	2	194	CARDINAL
ftr-294	245	3	202	CARDINAL
ftr-294	245	4	5th	ORDINAL
ftr-294	245	5	1996	DATE
ftr-294	245	6	2013	DATE
ftr-294	245	7	11	CARDINAL
ftr-294	247	1	41	CARDINAL
ftr-294	248	1	42	CARDINAL
ftr-294	248	2	43	CARDINAL
ftr-294	248	3	congress	ORG
ftr-294	248	4	44	CARDINAL
ftr-294	249	1	40	CARDINAL
ftr-294	250	1	anderson, clayton & co.	ORG
ftr-294	251	1	united states	GPE
ftr-294	251	2	562	CARDINAL
ftr-294	251	3	972	CARDINAL
ftr-294	251	4	5th	ORDINAL
ftr-294	251	5	1977	DATE
ftr-294	252	1	739	CARDINAL
ftr-294	252	2	580	CARDINAL
ftr-294	252	3	581	CARDINAL
ftr-294	252	4	11th	ORDINAL
ftr-294	252	5	1984	DATE
ftr-294	254	1	mich.	GPE
ftr-294	255	1	353	CARDINAL
ftr-294	255	2	180	CARDINAL
ftr-294	255	3	185	DATE
ftr-294	255	4	1957	DATE
ftr-294	256	1	751	CARDINAL
ftr-294	256	2	1465	CARDINAL
ftr-294	256	3	11th	ORDINAL
ftr-294	256	4	1984	DATE
ftr-294	256	5	baker v. united states	PERSON
ftr-294	256	6	748	CARDINAL
ftr-294	256	7	1465	CARDINAL
ftr-294	256	8	11th	ORDINAL
ftr-294	256	9	1984	DATE
ftr-294	256	10	elkins v. commissioner	PERSON
ftr-294	256	11	81	CARDINAL
ftr-294	256	12	669	CARDINAL
ftr-294	256	13	1983	DATE
ftr-294	257	1	benjamin j. cohen & catherine a. harrington	PERSON
ftr-294	257	2	51	CARDINAL
ftr-294	258	1	675	CARDINAL
ftr-294	258	2	1998	DATE
ftr-294	259	1	41	CARDINAL
ftr-294	260	1	98	CARDINAL
ftr-294	260	2	202	CARDINAL
ftr-294	260	3	anderson, clayton & co.	ORG
ftr-294	260	4	562	CARDINAL
ftr-294	260	5	981	CARDINAL
ftr-294	261	1	238	CARDINAL
ftr-294	261	2	589	CARDINAL
ftr-294	261	3	3d	CARDINAL
ftr-294	261	4	1956	DATE
ftr-294	262	1	755	CARDINAL
ftr-294	262	2	790	CARDINAL
ftr-294	262	3	802	CARDINAL
ftr-294	262	4	7th	ORDINAL
ftr-294	262	5	1986	DATE
ftr-294	263	1	42	CARDINAL
ftr-294	264	1	98	CARDINAL
ftr-294	264	2	202	CARDINAL
ftr-294	264	3	anderson, clayton & co.	ORG
ftr-294	264	4	562	CARDINAL
ftr-294	264	5	981	CARDINAL
ftr-294	264	6	elkins v. commissioner	PERSON
ftr-294	264	7	81	CARDINAL
ftr-294	265	1	669	CARDINAL
ftr-294	265	2	1983	DATE
ftr-294	265	3	ibm corp.	ORG
ftr-294	266	1	v. united states	GPE
ftr-294	266	2	170	CARDINAL
ftr-294	267	1	357	CARDINAL
ftr-294	267	2	1965	DATE
ftr-294	267	3	baker v. commissioner	PERSON
ftr-294	267	4	912822	DATE
ftr-294	267	5	7th	ORDINAL
ftr-294	267	6	1992	DATE
ftr-294	268	1	43	CARDINAL
ftr-294	270	1	453	CARDINAL
ftr-294	270	2	300	CARDINAL
ftr-294	270	3	303	CARDINAL
ftr-294	270	4	2d	CARDINAL
ftr-294	270	5	1971	DATE
ftr-294	270	6	reynolds	ORG
ftr-294	270	7	313	CARDINAL
ftr-294	270	8	428	CARDINAL
ftr-294	270	9	1971	DATE
ftr-294	270	10	728	CARDINAL
ftr-294	270	11	1249	CARDINAL
ftr-294	270	12	9th	ORDINAL
ftr-294	270	13	1984	DATE
ftr-294	271	1	wedland v. commissioner	PERSON
ftr-294	271	2	739	CARDINAL
ftr-294	271	3	11th	ORDINAL
ftr-294	272	1	anderson, clayton & co.	ORG
ftr-294	272	2	562	CARDINAL
ftr-294	272	3	981	CARDINAL
ftr-294	273	1	98	CARDINAL
ftr-294	273	2	381	CARDINAL
ftr-294	273	3	755	CARDINAL
ftr-294	273	4	802	CARDINAL
ftr-294	274	1	44	DATE
ftr-294	275	1	anderson, clayton & co.	ORG
ftr-294	275	2	562	CARDINAL
ftr-294	275	3	981	CARDINAL
ftr-294	276	1	anderson	PERSON
ftr-294	276	2	clayton court	ORG
ftr-294	276	3	congress	ORG
ftr-294	276	4	12	CARDINAL
ftr-294	276	5	florida	GPE
ftr-294	277	1	15:1	CARDINAL
ftr-294	278	1	45	CARDINAL
ftr-294	278	2	1977	DATE
ftr-294	278	3	fifth	ORDINAL
ftr-294	279	1	46	CARDINAL
ftr-294	280	1	47	CARDINAL
ftr-294	280	2	48	CARDINAL
ftr-294	281	1	49 in 1996	DATE
ftr-294	283	1	reynolds tobacco co.	ORG
ftr-294	283	2	306	CARDINAL
ftr-294	283	3	u.s.	GPE
ftr-294	283	4	110 (1939	DATE
ftr-294	283	5	congress	ORG
ftr-294	284	1	45	CARDINAL
ftr-294	285	1	453	CARDINAL
ftr-294	285	2	302	CARDINAL
ftr-294	286	1	one	CARDINAL
ftr-294	286	2	ibm corp.	ORG
ftr-294	286	3	170	CARDINAL
ftr-294	286	4	357	CARDINAL
ftr-294	287	1	pac	PERSON
ftr-294	288	1	first	ORDINAL
ftr-294	288	2	fed	ORG
ftr-294	289	1	101 t.c	QUANTITY
ftr-294	289	2	117	CARDINAL
ftr-294	289	3	128	CARDINAL
ftr-294	289	4	1993	DATE
ftr-294	290	1	46	DATE
ftr-294	291	1	fifth	ORDINAL
ftr-294	291	2	first	ORDINAL
ftr-294	291	3	anderson, clayton & co.	ORG
ftr-294	291	4	562	CARDINAL
ftr-294	291	5	981	CARDINAL
ftr-294	291	6	fifth	ORDINAL
ftr-294	292	1	98	CARDINAL
ftr-294	292	2	194	CARDINAL
ftr-294	292	3	202	CARDINAL
ftr-294	292	4	5th	ORDINAL
ftr-294	292	5	1996	DATE
ftr-294	293	1	llc v. united states	ORG
ftr-294	293	2	568	CARDINAL
ftr-294	293	3	537	CARDINAL
ftr-294	293	4	5th	ORDINAL
ftr-294	294	1	47	DATE
ftr-294	295	1	39	CARDINAL
ftr-294	296	1	48	CARDINAL
ftr-294	297	1	1	CARDINAL
ftr-294	297	2	142	CARDINAL
ftr-294	297	3	post-1996	DATE
ftr-294	298	1	49	DATE
ftr-294	299	1	kristin e. hickman	PERSON
ftr-294	299	2	treasury	ORG
ftr-294	299	3	76	CARDINAL
ftr-294	299	4	geo	PERSON
ftr-294	300	1	l. rev	PERSON
ftr-294	300	2	1153	CARDINAL
ftr-294	300	3	1193	CARDINAL
ftr-294	300	4	2008	DATE
ftr-294	302	1	98	CARDINAL
ftr-294	302	2	203	CARDINAL
ftr-294	304	1	gehl co.	ORG
ftr-294	304	2	795	CARDINAL
ftr-294	304	3	1324	CARDINAL
ftr-294	304	4	7th	ORDINAL
ftr-294	304	5	1986	DATE
ftr-294	305	1	treasury	ORG
ftr-294	305	2	ibm corp.	ORG
ftr-294	306	1	v. united states	GPE
ftr-294	306	2	170	CARDINAL
ftr-294	307	1	357	CARDINAL
ftr-294	307	2	1965	DATE
ftr-294	308	1	2013	DATE
ftr-294	309	1	13	CARDINAL
ftr-294	309	2	2	CARDINAL
ftr-294	310	1	50	CARDINAL
ftr-294	310	2	post-1996	DATE
ftr-294	310	3	section 7805(b	LAW
ftr-294	310	4	1996 51	DATE
ftr-294	311	1	52	CARDINAL
ftr-294	313	1	53	CARDINAL
ftr-294	313	2	18 months of the date	DATE
ftr-294	313	3	54	CARDINAL
ftr-294	313	4	congress	ORG
ftr-294	314	1	55	CARDINAL
ftr-294	314	2	56	CARDINAL
ftr-294	315	1	57	CARDINAL
ftr-294	315	2	section 7805(b)(3	LAW
ftr-294	316	1	58	CARDINAL
ftr-294	316	2	section 7805(b)(3) 50	LAW
ftr-294	317	1	l. 104-168	PERSON
ftr-294	317	2	1101	DATE
ftr-294	317	3	110	CARDINAL
ftr-294	318	1	1452	CARDINAL
ftr-294	318	2	1468	CARDINAL
ftr-294	319	1	7805(b	ORDINAL
ftr-294	320	1	51	CARDINAL
ftr-294	323	1	7805(b)(1	MONEY
ftr-294	323	2	2006	DATE
ftr-294	325	1	7805(b)(8	CARDINAL
ftr-294	325	2	2006	DATE
ftr-294	327	1	7805(b)(2	DATE
ftr-294	328	1	54	CARDINAL
ftr-294	331	1	7805(b)(6	CARDINAL
ftr-294	332	1	56	CARDINAL
ftr-294	334	1	57	CARDINAL
ftr-294	335	1	7805(b)(4	CARDINAL
ftr-294	336	1	58	DATE
ftr-294	337	1	7805(b)(3	CARDINAL
ftr-294	338	1	14	CARDINAL
ftr-294	338	2	florida	GPE
ftr-294	339	1	15:1	CARDINAL
ftr-294	340	1	59	CARDINAL
ftr-294	340	2	section 7805(b)(3	LAW
ftr-294	341	1	60	CARDINAL
ftr-294	341	2	congress	ORG
ftr-294	342	1	section 7805(b)(3	LAW
ftr-294	344	1	july 30, 1996	DATE
ftr-294	344	2	six	CARDINAL
ftr-294	344	3	61	CARDINAL
ftr-294	344	4	only three	CARDINAL
ftr-294	344	5	59	CARDINAL
ftr-294	345	1	llc	GPE
ftr-294	345	2	united states	GPE
ftr-294	345	3	88	CARDINAL
ftr-294	347	1	516	CARDINAL
ftr-294	347	2	526	CARDINAL
ftr-294	347	3	2009	DATE
ftr-294	348	1	united states supplemental memorandum	ORG
ftr-294	348	2	treasury	ORG
ftr-294	348	3	1.752-6	CARDINAL
ftr-294	348	4	september 25, 2008	DATE
ftr-294	348	5	2010	DATE
ftr-294	348	6	3260167	DATE
ftr-294	349	1	aug 16, 2010	DATE
ftr-294	350	1	1:06-cv-00245-ejd	CARDINAL
ftr-294	350	2	14	CARDINAL
ftr-294	350	3	hereinafter united states	ORG
ftr-294	351	1	sala v. united states	ORG
ftr-294	351	2	552	CARDINAL
ftr-294	351	3	f. supp	PERSON
ftr-294	352	1	2d 1167, 1201	DATE
ftr-294	352	2	d.	NORP
ftr-294	352	3	2008	DATE
ftr-294	354	1	edward a. morse	PERSON
ftr-294	355	1	8	CARDINAL
ftr-294	355	2	cornell j.l. & pub.	ORG
ftr-294	356	1	445	CARDINAL
ftr-294	356	2	488	CARDINAL
ftr-294	356	3	1999	DATE
ftr-294	356	4	congress	ORG
ftr-294	357	1	60	CARDINAL
ftr-294	359	1	104th	ORG
ftr-294	359	2	22	CARDINAL
ftr-294	360	1	1995	DATE
ftr-294	361	1	61	CARDINAL
ftr-294	362	1	six	CARDINAL
ftr-294	362	2	sct	ORG
ftr-294	362	3	cta	ORG
ftr-294	362	4	dct	ORG
ftr-294	363	1	1	CARDINAL
ftr-294	363	2	26 u.s.c	CARDINAL
ftr-294	364	1	between 19952013	CARDINAL
ftr-294	364	2	2	CARDINAL
ftr-294	364	3	26	CARDINAL
ftr-294	364	4	1995-2013	DATE
ftr-294	364	5	3	CARDINAL
ftr-294	364	6	26 u.s.c	CARDINAL
ftr-294	365	1	7805(b	ORDINAL
ftr-294	366	1	between 19952013	CARDINAL
ftr-294	366	2	4	CARDINAL
ftr-294	366	3	26	CARDINAL
ftr-294	366	4	7805(b	ORDINAL
ftr-294	366	5	1995-2013	DATE
ftr-294	366	6	5	CARDINAL
ftr-294	366	7	1995-2013	DATE
ftr-294	366	8	6	CARDINAL
ftr-294	366	9	1995-2013	DATE
ftr-294	367	1	193	CARDINAL
ftr-294	367	2	30	CARDINAL
ftr-294	369	1	twenty-three	CARDINAL
ftr-294	369	2	2013	DATE
ftr-294	370	1	15	CARDINAL
ftr-294	370	2	section 7805(b)(3	LAW
ftr-294	371	1	62	CARDINAL
ftr-294	372	1	63	CARDINAL
ftr-294	372	2	section 7805(b)(3	LAW
ftr-294	373	1	section i.a.	LAW
ftr-294	373	2	treasury	ORG
ftr-294	377	1	1.752-6	CARDINAL
ftr-294	377	2	1.752-6	CARDINAL
ftr-294	377	3	first	ORDINAL
ftr-294	378	1	coltec industries, inc.	ORG
ftr-294	378	2	v. united states	PERSON
ftr-294	378	3	64	CARDINAL
ftr-294	379	1	$379.2 million	MONEY
ftr-294	380	1	65	CARDINAL
ftr-294	381	1	$375 million	MONEY
ftr-294	382	1	66	CARDINAL
ftr-294	382	2	pre-1996	DATE
ftr-294	382	3	section 7805(b	LAW
ftr-294	382	4	six	CARDINAL
ftr-294	383	1	7/18/13	CARDINAL
ftr-294	384	1	62	CARDINAL
ftr-294	385	1	88	CARDINAL
ftr-294	386	1	63	DATE
ftr-294	387	1	stobie creek	PERSON
ftr-294	387	2	llc	GPE
ftr-294	387	3	united states	GPE
ftr-294	387	4	82	CARDINAL
ftr-294	389	1	636	CARDINAL
ftr-294	389	2	2008	DATE
ftr-294	389	3	murfam farms	EVENT
ftr-294	389	4	llc	GPE
ftr-294	389	5	88	CARDINAL
ftr-294	391	1	516	CARDINAL
ftr-294	391	2	552	CARDINAL
ftr-294	391	3	f. supp	PERSON
ftr-294	392	1	2d 1167	DATE
ftr-294	393	1	llc v. united states	ORG
ftr-294	393	2	440	CARDINAL
ftr-294	393	3	f. supp	PERSON
ftr-294	394	1	2d 608	DATE
ftr-294	394	2	2006	DATE
ftr-294	394	3	568	CARDINAL
ftr-294	394	4	537	CARDINAL
ftr-294	394	5	5th	ORDINAL
ftr-294	394	6	2009	DATE
ftr-294	394	7	cemco investors	ORG
ftr-294	394	8	llc v. united states	ORG
ftr-294	394	9	515	CARDINAL
ftr-294	394	10	3d 749	CARDINAL
ftr-294	394	11	7th	ORDINAL
ftr-294	394	12	2008	DATE
ftr-294	394	13	llc	GPE
ftr-294	394	14	united states	GPE
ftr-294	394	15	2009	DATE
ftr-294	394	16	4907033	DATE
ftr-294	394	17	c.d. cal	ORG
ftr-294	394	18	2009	DATE
ftr-294	395	1	64	CARDINAL
ftr-294	396	1	454	CARDINAL
ftr-294	396	2	1340	CARDINAL
ftr-294	397	1	fed	ORG
ftr-294	397	2	cir. 2006	ORG
ftr-294	398	1	black & decker v. commissioner	ORG
ftr-294	398	2	436	CARDINAL
ftr-294	398	3	431	CARDINAL
ftr-294	398	4	4th	ORDINAL
ftr-294	398	5	2006	DATE
ftr-294	399	1	65	CARDINAL
ftr-294	400	1	375	MONEY
ftr-294	400	2	4.2	MONEY
ftr-294	401	1	436	CARDINAL
ftr-294	401	2	1342	CARDINAL
ftr-294	402	1	66	CARDINAL
ftr-294	403	1	1343	DATE
ftr-294	405	1	16	CARDINAL
ftr-294	405	2	florida	GPE
ftr-294	406	1	15:1	CARDINAL
ftr-294	406	2	67	CARDINAL
ftr-294	407	1	68	CARDINAL
ftr-294	408	1	section 351	LAW
ftr-294	409	1	69	CARDINAL
ftr-294	409	2	500,000	MONEY
ftr-294	410	1	70	CARDINAL
ftr-294	410	2	$4 million	MONEY
ftr-294	411	1	71	CARDINAL
ftr-294	412	1	72	CARDINAL
ftr-294	412	2	$379.2 million	MONEY
ftr-294	412	3	500,000	MONEY
ftr-294	414	1	73	CARDINAL
ftr-294	415	1	74	CARDINAL
ftr-294	417	1	67	CARDINAL
ftr-294	418	1	mccormack	PERSON
ftr-294	418	2	31	CARDINAL
ftr-294	418	3	745–46	DATE
ftr-294	421	1	68	CARDINAL
ftr-294	423	1	351	CARDINAL
ftr-294	423	2	70	CARDINAL
ftr-294	424	1	454	CARDINAL
ftr-294	424	2	1344	CARDINAL
ftr-294	425	1	71	DATE
ftr-294	429	1	section 351	LAW
ftr-294	430	1	72	DATE
ftr-294	431	1	358(d)(1	CARDINAL
ftr-294	432	1	73	CARDINAL
ftr-294	433	1	lee a. sheppard	PERSON
ftr-294	433	2	112	CARDINAL
ftr-294	433	3	325	CARDINAL
ftr-294	433	4	330	CARDINAL
ftr-294	433	5	2006	DATE
ftr-294	433	6	section 461(h	ORG
ftr-294	434	1	70	CARDINAL
ftr-294	436	1	37414, 17415	DATE
ftr-294	437	1	74	CARDINAL
ftr-294	440	1	2013	DATE
ftr-294	441	1	17	CARDINAL
ftr-294	442	1	75	CARDINAL
ftr-294	444	1	76	CARDINAL
ftr-294	444	2	2000	DATE
ftr-294	444	3	congress	ORG
ftr-294	444	4	section 351	LAW
ftr-294	446	1	77	CARDINAL
ftr-294	447	1	358	CARDINAL
ftr-294	447	2	newco	ORG
ftr-294	448	1	78	CARDINAL
ftr-294	448	2	congress	ORG
ftr-294	448	3	section 358	LAW
ftr-294	449	1	79	CARDINAL
ftr-294	450	1	section 309(c	LAW
ftr-294	450	2	2000	DATE
ftr-294	450	3	congress	ORG
ftr-294	450	4	treasury	ORG
ftr-294	450	5	section 358	LAW
ftr-294	451	1	section 358(h)(3	LAW
ftr-294	452	1	80	CARDINAL
ftr-294	452	2	section 358(h)(3	LAW
ftr-294	453	1	81	CARDINAL
ftr-294	453	2	section 309(c	LAW
ftr-294	453	3	2000	DATE
ftr-294	453	4	75	CARDINAL
ftr-294	454	1	mccormack	PERSON
ftr-294	454	2	31	CARDINAL
ftr-294	454	3	751	CARDINAL
ftr-294	455	1	76	CARDINAL
ftr-294	459	1	section 358(h)(1	LAW
ftr-294	461	1	section 358(h)(2	LAW
ftr-294	465	1	$4.2 million	MONEY
ftr-294	465	2	500,000	MONEY
ftr-294	466	1	79	CARDINAL
ftr-294	467	1	68	CARDINAL
ftr-294	469	1	36414, 37415	DATE
ftr-294	469	2	congress	ORG
ftr-294	470	1	80	CARDINAL
ftr-294	470	2	2000	DATE
ftr-294	472	1	106-554	CARDINAL
ftr-294	473	1	309	CARDINAL
ftr-294	473	2	114	CARDINAL
ftr-294	474	1	2763a-638	CARDINAL
ftr-294	474	2	26	CARDINAL
ftr-294	475	1	358	CARDINAL
ftr-294	476	1	section 309,	LAW
ftr-294	476	2	2000	DATE
ftr-294	477	1	81	CARDINAL
ftr-294	478	1	358(h)(3	CARDINAL
ftr-294	479	1	18	CARDINAL
ftr-294	479	2	florida	GPE
ftr-294	480	1	15:1	CARDINAL
ftr-294	480	2	october 18, 1999	DATE
ftr-294	481	1	82	CARDINAL
ftr-294	481	2	1.752-6	DATE
ftr-294	481	3	june 24, 2003	DATE
ftr-294	481	4	may 26, 2005	DATE
ftr-294	482	1	83	CARDINAL
ftr-294	483	1	1.752-6	DATE
ftr-294	484	1	84	CARDINAL
ftr-294	486	1	85	CARDINAL
ftr-294	486	2	1.752-6	CARDINAL
ftr-294	486	3	october 18, 1999	DATE
ftr-294	486	4	june 24, 2003	DATE
ftr-294	487	1	86	CARDINAL
ftr-294	487	2	treasury	ORG
ftr-294	487	3	congress	ORG
ftr-294	487	4	section 309(c	LAW
ftr-294	487	5	2000	DATE
ftr-294	487	6	87	DATE
ftr-294	487	7	section 7805(b)(3	LAW
ftr-294	488	1	88	CARDINAL
ftr-294	488	2	2000-44	DATE
ftr-294	490	1	one	CARDINAL
ftr-294	491	1	90	CARDINAL
ftr-294	491	2	2000-44	DATE
ftr-294	491	3	treasury	ORG
ftr-294	491	4	2000-44	DATE
ftr-294	493	1	section 309,	LAW
ftr-294	493	2	2000	DATE
ftr-294	493	3	80	CARDINAL
ftr-294	494	1	83	CARDINAL
ftr-294	494	2	70	CARDINAL
ftr-294	496	1	37414,	DATE
ftr-294	496	2	37414	DATE
ftr-294	497	1	84	CARDINAL
ftr-294	499	1	1.752-6. 85	DATE
ftr-294	500	1	t.d	PERSON
ftr-294	500	2	9207	DATE
ftr-294	500	3	70	CARDINAL
ftr-294	502	1	30334	DATE
ftr-294	502	2	30335	DATE
ftr-294	502	3	26, 2005	DATE
ftr-294	503	1	one	CARDINAL
ftr-294	504	1	358(h)(2	CARDINAL
ftr-294	504	2	2000-44	DATE
ftr-294	504	3	2000-2	DATE
ftr-294	504	4	255	CARDINAL
ftr-294	505	1	1.752-6	CARDINAL
ftr-294	505	2	section 358(h)(2	LAW
ftr-294	506	1	86	CARDINAL
ftr-294	508	1	1.752-6(d	CARDINAL
ftr-294	508	2	9207	DATE
ftr-294	508	3	70	CARDINAL
ftr-294	510	1	30334	DATE
ftr-294	510	2	30335	DATE
ftr-294	510	3	26 2005	DATE
ftr-294	511	1	87	CARDINAL
ftr-294	512	1	70	CARDINAL
ftr-294	514	1	30334,	DATE
ftr-294	514	2	30335	DATE
ftr-294	515	1	88	DATE
ftr-294	518	1	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	ORG
ftr-294	518	2	2013	DATE
ftr-294	519	1	19	CARDINAL
ftr-294	520	1	91 three	CARDINAL
ftr-294	520	2	1.752-6	CARDINAL
ftr-294	520	3	section 7805(b)(3	LAW
ftr-294	520	4	92 murfam	TIME
ftr-294	520	5	llc	GPE
ftr-294	520	6	93	CARDINAL
ftr-294	520	7	stobie creek investments	ORG
ftr-294	520	8	llc	ORG
ftr-294	520	9	united states	GPE
ftr-294	520	10	94	CARDINAL
ftr-294	520	11	sala v. united states	ORG
ftr-294	520	12	95	CARDINAL
ftr-294	520	13	the united states district	GPE
ftr-294	520	14	colorado	GPE
ftr-294	521	1	stobie creek	FAC
ftr-294	521	2	96	CARDINAL
ftr-294	521	3	sala 98	ORG
ftr-294	523	1	99	CARDINAL
ftr-294	524	1	murphy	PERSON
ftr-294	525	1	100	CARDINAL
ftr-294	526	1	101 91	CARDINAL
ftr-294	527	1	70	CARDINAL
ftr-294	529	1	30334,	DATE
ftr-294	529	2	30335	DATE
ftr-294	530	1	2000-44	DATE
ftr-294	530	2	85	CARDINAL
ftr-294	530	3	92	CARDINAL
ftr-294	531	1	cemco investors	ORG
ftr-294	531	2	llc v. united states	ORG
ftr-294	531	3	515	CARDINAL
ftr-294	531	4	749	CARDINAL
ftr-294	531	5	7th	ORDINAL
ftr-294	531	6	2008	DATE
ftr-294	531	7	easterbrook	PERSON
ftr-294	531	8	section 309(c	LAW
ftr-294	533	1	llc	GPE
ftr-294	533	2	united states	GPE
ftr-294	533	3	2009	DATE
ftr-294	533	4	4907033	DATE
ftr-294	533	5	c.d. cal	ORG
ftr-294	533	6	2009	DATE
ftr-294	535	1	llc v. united states	ORG
ftr-294	535	2	440	CARDINAL
ftr-294	535	3	f. supp	PERSON
ftr-294	536	1	2d 608	DATE
ftr-294	536	2	tex. 2006	DATE
ftr-294	537	1	one	CARDINAL
ftr-294	537	2	pre-1996	DATE
ftr-294	537	3	section 7805(b	LAW
ftr-294	538	1	93	CARDINAL
ftr-294	539	1	88	CARDINAL
ftr-294	541	1	516	CARDINAL
ftr-294	541	2	2009	DATE
ftr-294	542	1	94	CARDINAL
ftr-294	543	1	82	CARDINAL
ftr-294	546	1	636	CARDINAL
ftr-294	546	2	2008	DATE
ftr-294	547	1	95	CARDINAL
ftr-294	548	1	552	CARDINAL
ftr-294	548	2	f. supp	PERSON
ftr-294	549	1	2d 1167	DATE
ftr-294	549	2	2008	DATE
ftr-294	549	3	613	CARDINAL
ftr-294	549	4	1249	CARDINAL
ftr-294	549	5	10th	ORDINAL
ftr-294	549	6	2010	DATE
ftr-294	550	1	96.	TIME
ftr-294	551	1	88	CARDINAL
ftr-294	553	1	516	CARDINAL
ftr-294	553	2	97	CARDINAL
ftr-294	553	3	stobie creek	PERSON
ftr-294	553	4	82	CARDINAL
ftr-294	554	1	636	CARDINAL
ftr-294	554	2	98	CARDINAL
ftr-294	554	3	sala	PERSON
ftr-294	554	4	552	CARDINAL
ftr-294	554	5	f. supp	PERSON
ftr-294	555	1	2d 1167	DATE
ftr-294	556	1	99.	TIME
ftr-294	557	1	llc	GPE
ftr-294	557	2	united states	GPE
ftr-294	557	3	88	CARDINAL
ftr-294	559	1	516	CARDINAL
ftr-294	559	2	519	CARDINAL
ftr-294	559	3	2009	DATE
ftr-294	560	1	100	CARDINAL
ftr-294	560	2	520	CARDINAL
ftr-294	561	1	101	CARDINAL
ftr-294	562	1	20	CARDINAL
ftr-294	562	2	florida	GPE
ftr-294	563	1	15:1	CARDINAL
ftr-294	565	1	102	CARDINAL
ftr-294	566	1	103	CARDINAL
ftr-294	567	1	104	CARDINAL
ftr-294	567	2	the s corporation	ORG
ftr-294	568	1	105	CARDINAL
ftr-294	568	2	murphy	PERSON
ftr-294	569	1	106	CARDINAL
ftr-294	570	1	1.7526	CARDINAL
ftr-294	571	1	107	CARDINAL
ftr-294	571	2	murfam farms first	EVENT
ftr-294	571	3	section 309(c	LAW
ftr-294	571	4	2000	DATE
ftr-294	571	5	1.752-6	DATE
ftr-294	572	1	108	CARDINAL
ftr-294	572	2	congress	ORG
ftr-294	572	3	section 358	LAW
ftr-294	573	1	109	CARDINAL
ftr-294	573	2	first	ORDINAL
ftr-294	574	1	110	CARDINAL
ftr-294	574	2	102	CARDINAL
ftr-294	575	1	521	CARDINAL
ftr-294	575	2	103	CARDINAL
ftr-294	576	1	520	CARDINAL
ftr-294	577	1	104	ORG
ftr-294	578	1	llc	GPE
ftr-294	578	2	united states	GPE
ftr-294	578	3	88	CARDINAL
ftr-294	580	1	516	CARDINAL
ftr-294	580	2	520	CARDINAL
ftr-294	580	3	2009	DATE
ftr-294	581	1	105	CARDINAL
ftr-294	583	1	107	CARDINAL
ftr-294	584	1	108	CARDINAL
ftr-294	585	1	523–26	DATE
ftr-294	586	1	109	CARDINAL
ftr-294	587	1	united states supplemental memorandum	ORG
ftr-294	587	2	59	CARDINAL
ftr-294	588	1	united states	GPE
ftr-294	588	2	treasury	ORG
ftr-294	588	3	1.752-6	DATE
ftr-294	588	4	2010	DATE
ftr-294	588	5	3260167	DATE
ftr-294	589	1	aug 16, 2010	DATE
ftr-294	590	1	1:06-cv-00245-ejd	CARDINAL
ftr-294	590	2	2	CARDINAL
ftr-294	590	3	hereinafter united states	ORG
ftr-294	590	4	treasury	ORG
ftr-294	590	5	1.752-6	CARDINAL
ftr-294	591	1	110	CARDINAL
ftr-294	592	1	united states supplemental memorandum	ORG
ftr-294	592	2	treasury	ORG
ftr-294	592	3	1.752-6	CARDINAL
ftr-294	592	4	109	CARDINAL
ftr-294	593	1	2013	DATE
ftr-294	594	1	21	CARDINAL
ftr-294	594	2	murphy	PERSON
ftr-294	595	1	111	CARDINAL
ftr-294	595	2	second	ORDINAL
ftr-294	595	3	the s corporation	ORG
ftr-294	596	1	112	CARDINAL
ftr-294	596	2	the s corporation	ORG
ftr-294	596	3	61,543,012	MONEY
ftr-294	596	4	murphy	PERSON
ftr-294	597	1	113	CARDINAL
ftr-294	599	1	section 309(c	LAW
ftr-294	600	1	114	CARDINAL
ftr-294	600	2	section 7805(b)(3	LAW
ftr-294	601	1	115	CARDINAL
ftr-294	601	2	section 7805(b)(3	LAW
ftr-294	602	1	116	CARDINAL
ftr-294	604	1	117	CARDINAL
ftr-294	604	2	treasury	ORG
ftr-294	604	3	1.701-2	CARDINAL
ftr-294	605	1	118	CARDINAL
ftr-294	605	2	111	CARDINAL
ftr-294	606	1	4–10	CARDINAL
ftr-294	607	1	112	CARDINAL
ftr-294	608	1	4	CARDINAL
ftr-294	608	2	113	CARDINAL
ftr-294	610	1	congress	ORG
ftr-294	610	2	treasury	ORG
ftr-294	610	3	section 309(c)(1	LAW
ftr-294	611	1	llc	GPE
ftr-294	611	2	united states	GPE
ftr-294	611	3	88	CARDINAL
ftr-294	612	1	516	CARDINAL
ftr-294	612	2	525–26	DATE
ftr-294	612	3	2009	DATE
ftr-294	613	1	115	CARDINAL
ftr-294	614	1	1.752-6	CARDINAL
ftr-294	614	2	section 7805(b)(3	LAW
ftr-294	615	1	7805(b	ORG
ftr-294	616	1	united states supplemental memorandum	ORG
ftr-294	616	2	59	CARDINAL
ftr-294	616	3	14	CARDINAL
ftr-294	617	1	116	CARDINAL
ftr-294	620	1	united states supplemental memorandum	ORG
ftr-294	620	2	59	CARDINAL
ftr-294	620	3	14	CARDINAL
ftr-294	621	1	22	CARDINAL
ftr-294	621	2	florida	GPE
ftr-294	622	1	15:1	CARDINAL
ftr-294	622	2	section 7805(b)(3	LAW
ftr-294	622	3	1.752-6	CARDINAL
ftr-294	623	1	119	CARDINAL
ftr-294	623	2	section 7805(b)(3	LAW
ftr-294	625	1	120	CARDINAL
ftr-294	626	1	121	CARDINAL
ftr-294	627	1	the u.s. treasury	ORG
ftr-294	628	1	122	CARDINAL
ftr-294	628	2	congress	ORG
ftr-294	628	3	section 7805(b)(3	LAW
ftr-294	629	1	123	CARDINAL
ftr-294	629	2	the united states court of federal	ORG
ftr-294	629	3	1.752-6	DATE
ftr-294	630	1	124	CARDINAL
ftr-294	631	1	120	CARDINAL
ftr-294	633	1	7701(o)(1	DATE
ftr-294	634	1	121	CARDINAL
ftr-294	635	1	united states supplemental memorandum	ORG
ftr-294	635	2	59	CARDINAL
ftr-294	635	3	17	CARDINAL
ftr-294	635	4	122	CARDINAL
ftr-294	636	1	15	CARDINAL
ftr-294	636	2	irs	ORG
ftr-294	636	3	254	CARDINAL
ftr-294	636	4	578	CARDINAL
ftr-294	636	5	624	CARDINAL
ftr-294	636	6	d. del.	GPE
ftr-294	636	7	2000	DATE
ftr-294	636	8	aff’d	ORG
ftr-294	636	9	301	CARDINAL
ftr-294	636	10	96	CARDINAL
ftr-294	636	11	3d	CARDINAL
ftr-294	636	12	2002	DATE
ftr-294	637	1	123	CARDINAL
ftr-294	639	1	llc	GPE
ftr-294	639	2	united states	GPE
ftr-294	639	3	88	CARDINAL
ftr-294	641	1	516	CARDINAL
ftr-294	641	2	526	CARDINAL
ftr-294	641	3	2009	DATE
ftr-294	642	1	2013	DATE
ftr-294	643	1	23	CARDINAL
ftr-294	645	1	1.752-6	DATE
ftr-294	645	2	stobie creek	GPE
ftr-294	645	3	125	CARDINAL
ftr-294	646	1	126	CARDINAL
ftr-294	646	2	c. sala	GPE
ftr-294	646	3	united states	GPE
ftr-294	646	4	sala	GPE
ftr-294	646	5	127	CARDINAL
ftr-294	646	6	carlos sala	PERSON
ftr-294	646	7	murfam	WORK_OF_ART
ftr-294	647	1	sala	PERSON
ftr-294	647	2	$8 million	MONEY
ftr-294	648	1	129	CARDINAL
ftr-294	648	2	$8 million	MONEY
ftr-294	649	1	sala	PERSON
ftr-294	649	2	$69 million	MONEY
ftr-294	650	1	130	CARDINAL
ftr-294	650	2	murfam	LANGUAGE
ftr-294	651	1	sala	PERSON
ftr-294	652	1	131	CARDINAL
ftr-294	652	2	one month later	DATE
ftr-294	652	3	between $90,000 and $110,000	MONEY
ftr-294	652	4	132	CARDINAL
ftr-294	652	5	125	CARDINAL
ftr-294	653	1	stobie creek	PERSON
ftr-294	653	2	llc	GPE
ftr-294	653	3	united states	GPE
ftr-294	653	4	82	CARDINAL
ftr-294	655	1	636	CARDINAL
ftr-294	655	2	636–38	CARDINAL
ftr-294	655	3	2008	DATE
ftr-294	656	1	126	CARDINAL
ftr-294	657	1	667–71	DATE
ftr-294	658	1	127	CARDINAL
ftr-294	659	1	sala v. united states	PERSON
ftr-294	659	2	552	CARDINAL
ftr-294	659	3	f. supp	PERSON
ftr-294	660	1	2d 1167	DATE
ftr-294	660	2	2008	DATE
ftr-294	660	3	613	CARDINAL
ftr-294	660	4	1249	CARDINAL
ftr-294	660	5	10th	ORDINAL
ftr-294	660	6	2010	DATE
ftr-294	661	1	128	CARDINAL
ftr-294	662	1	1251	CARDINAL
ftr-294	663	1	october 23, 2000	DATE
ftr-294	663	2	500,000	MONEY
ftr-294	664	1	sala	PERSON
ftr-294	664	2	another $8,425,000	MONEY
ftr-294	664	3	november 21, 2000	DATE
ftr-294	665	1	krieger	PERSON
ftr-294	665	2	twenty-four	QUANTITY
ftr-294	665	3	728,297.85	MONEY
ftr-294	666	1	60,259,568.94	MONEY
ftr-294	666	2	60,987,866.79	MONEY
ftr-294	668	1	129	CARDINAL
ftr-294	671	1	approximately $61 million	MONEY
ftr-294	671	2	$8 million	MONEY
ftr-294	672	1	26	CARDINAL
ftr-294	673	1	705	CARDINAL
ftr-294	673	2	722	CARDINAL
ftr-294	673	3	2006	DATE
ftr-294	674	1	131	CARDINAL
ftr-294	675	1	102	CARDINAL
ftr-294	676	1	132	CARDINAL
ftr-294	676	2	sala	PERSON
ftr-294	676	3	552	CARDINAL
ftr-294	676	4	f. supp	PERSON
ftr-294	677	1	2d	DATE
ftr-294	677	2	1186	CARDINAL
ftr-294	678	1	http://web2.westlaw.com/find/default.wl?tc=-1&docname=26uscas705&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&db=1000546&tf=-1&findtype=l&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592 http://web2.westlaw.com/find/default.wl?tc=-1&docname=26uscas705&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&db=1000546&tf=-1&findtype=l&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592	ORG
ftr-294	678	2	24	CARDINAL
ftr-294	678	3	florida	GPE
ftr-294	679	1	15:1	CARDINAL
ftr-294	680	1	133	CARDINAL
ftr-294	680	2	sala	PERSON
ftr-294	680	3	$8 million	MONEY
ftr-294	680	4	two	CARDINAL
ftr-294	681	1	sala	PERSON
ftr-294	681	2	$61 million	MONEY
ftr-294	681	3	$1 million	MONEY
ftr-294	682	1	134	CARDINAL
ftr-294	682	2	sala	PERSON
ftr-294	683	1	stobie creek	PERSON
ftr-294	683	2	the united states	GPE
ftr-294	683	3	colorado	GPE
ftr-294	683	4	1.752-6	CARDINAL
ftr-294	683	5	section 309(c	LAW
ftr-294	683	6	section 7805(b)(3	LAW
ftr-294	684	1	sala	GPE
ftr-294	685	1	135	CARDINAL
ftr-294	687	1	1.752-6	CARDINAL
ftr-294	688	1	358	CARDINAL
ftr-294	688	2	136	CARDINAL
ftr-294	689	1	137	CARDINAL
ftr-294	690	1	sala	PERSON
ftr-294	691	1	138	CARDINAL
ftr-294	692	1	section 7805(b)(3	LAW
ftr-294	693	1	133	CARDINAL
ftr-294	694	1	sala v. united states	PERSON
ftr-294	694	2	552	CARDINAL
ftr-294	694	3	f. supp	PERSON
ftr-294	695	1	2d 1167	DATE
ftr-294	695	2	2008	DATE
ftr-294	695	3	613	CARDINAL
ftr-294	695	4	1249	CARDINAL
ftr-294	695	5	10th	ORDINAL
ftr-294	695	6	2010	DATE
ftr-294	696	1	134	CARDINAL
ftr-294	697	1	1200	CARDINAL
ftr-294	698	1	135	CARDINAL
ftr-294	700	1	1.752-6	CARDINAL
ftr-294	700	2	section 309	LAW
ftr-294	703	1	1.752-6	CARDINAL
ftr-294	703	2	congress	ORG
ftr-294	703	3	section 309 of the 2000	LAW
ftr-294	704	1	9	CARDINAL
ftr-294	704	2	sala v. united states	PERSON
ftr-294	704	3	552	CARDINAL
ftr-294	704	4	f. supp	PERSON
ftr-294	705	1	2d 1167	DATE
ftr-294	706	1	2008	DATE
ftr-294	709	1	the colorado district court	ORG
ftr-294	709	2	1.752-6	CARDINAL
ftr-294	710	1	sala	PERSON
ftr-294	710	2	552	CARDINAL
ftr-294	710	3	f. supp	PERSON
ftr-294	711	1	2d	DATE
ftr-294	711	2	1200	CARDINAL
ftr-294	712	1	136	CARDINAL
ftr-294	713	1	united states	ORG
ftr-294	713	2	135	CARDINAL
ftr-294	713	3	9	CARDINAL
ftr-294	713	4	137	CARDINAL
ftr-294	714	1	sala	PERSON
ftr-294	714	2	552	CARDINAL
ftr-294	714	3	f. supp	PERSON
ftr-294	715	1	2d	DATE
ftr-294	715	2	1202	DATE
ftr-294	716	1	2013	DATE
ftr-294	717	1	25	CARDINAL
ftr-294	717	2	d.	NORP
ftr-294	719	1	1.752-6	DATE
ftr-294	719	2	the supreme court	ORG
ftr-294	719	3	mayo foundation	ORG
ftr-294	719	4	v. united states	GPE
ftr-294	720	1	139	CARDINAL
ftr-294	720	2	united states	GPE
ftr-294	720	3	140	CARDINAL
ftr-294	720	4	141	CARDINAL
ftr-294	720	5	skidmore v. swift & co.	ORG
ftr-294	720	6	142	CARDINAL
ftr-294	720	7	143	CARDINAL
ftr-294	720	8	rowan cos.	PERSON
ftr-294	721	1	v. united states	PERSON
ftr-294	721	2	144	CARDINAL
ftr-294	721	3	united states	GPE
ftr-294	721	4	vogel fertilizer co. 145	ORG
ftr-294	722	1	146	CARDINAL
ftr-294	722	2	rowan	PERSON
ftr-294	722	3	vogel pre-	PERSON
ftr-294	722	4	two	CARDINAL
ftr-294	723	1	rowan	PERSON
ftr-294	723	2	vogel	PERSON
ftr-294	723	3	treasury	ORG
ftr-294	724	1	147	CARDINAL
ftr-294	724	2	two	CARDINAL
ftr-294	725	1	treasury	ORG
ftr-294	725	2	section 7805(a	LAW
ftr-294	725	3	treasury	ORG
ftr-294	725	4	148	CARDINAL
ftr-294	725	5	v. united states	GPE
ftr-294	725	6	149	CARDINAL
ftr-294	725	7	139	CARDINAL
ftr-294	726	1	131	CARDINAL
ftr-294	726	2	s. ct	PERSON
ftr-294	726	3	704	CARDINAL
ftr-294	726	4	704	CARDINAL
ftr-294	726	5	2011	DATE
ftr-294	727	1	140	CARDINAL
ftr-294	727	2	533	CARDINAL
ftr-294	728	1	218	CARDINAL
ftr-294	728	2	218	CARDINAL
ftr-294	728	3	2001	DATE
ftr-294	729	1	141	CARDINAL
ftr-294	729	2	467	CARDINAL
ftr-294	729	3	837	CARDINAL
ftr-294	729	4	837	CARDINAL
ftr-294	729	5	1984	DATE
ftr-294	730	1	142	CARDINAL
ftr-294	731	1	323	CARDINAL
ftr-294	731	2	134	CARDINAL
ftr-294	731	3	134	CARDINAL
ftr-294	732	1	143	CARDINAL
ftr-294	732	2	mayo	ORG
ftr-294	732	3	131	CARDINAL
ftr-294	732	4	s. ct	PERSON
ftr-294	733	1	704	CARDINAL
ftr-294	734	1	144	CARDINAL
ftr-294	734	2	452	CARDINAL
ftr-294	735	1	247	CARDINAL
ftr-294	735	2	1981	DATE
ftr-294	736	1	145	CARDINAL
ftr-294	737	1	455	CARDINAL
ftr-294	737	2	1982	DATE
ftr-294	738	1	146	CARDINAL
ftr-294	739	1	kristin hickman	PERSON
ftr-294	739	2	90	CARDINAL
ftr-294	740	1	l. rev	PERSON
ftr-294	740	2	1537	DATE
ftr-294	740	3	1549	CARDINAL
ftr-294	740	4	2006	DATE
ftr-294	741	1	hereinafter hickman	PERSON
ftr-294	742	1	147	CARDINAL
ftr-294	745	1	2006	DATE
ftr-294	746	1	149	CARDINAL
ftr-294	746	2	440	CARDINAL
ftr-294	747	1	472	CARDINAL
ftr-294	747	2	477	CARDINAL
ftr-294	747	3	1979	DATE
ftr-294	751	1	26	CARDINAL
ftr-294	751	2	florida	GPE
ftr-294	752	1	15:1	CARDINAL
ftr-294	753	1	150	CARDINAL
ftr-294	754	1	151	CARDINAL
ftr-294	754	2	two	CARDINAL
ftr-294	754	3	chevron	ORG
ftr-294	755	1	152	CARDINAL
ftr-294	755	2	1.752-6	CARDINAL
ftr-294	757	1	1.752-6	DATE
ftr-294	757	2	section 309(c	LAW
ftr-294	758	1	1.752	CARDINAL
ftr-294	759	1	153	CARDINAL
ftr-294	759	2	congress	ORG
ftr-294	760	1	150	CARDINAL
ftr-294	762	1	hickman	PERSON
ftr-294	762	2	146	CARDINAL
ftr-294	763	1	ellen aprill	PERSON
ftr-294	763	2	irvin salem &	ORG
ftr-294	763	3	linda galler	PERSON
ftr-294	763	4	aba section	PERSON
ftr-294	763	5	57	CARDINAL
ftr-294	763	6	717	CARDINAL
ftr-294	763	7	740	CARDINAL
ftr-294	763	8	2004	DATE
ftr-294	763	9	the end of 2003	DATE
ftr-294	763	10	chevron	ORG
ftr-294	763	11	two	CARDINAL
ftr-294	763	12	the supreme court	ORG
ftr-294	763	13	thomas w. merrill & kathryn	PERSON
ftr-294	763	14	watts	LOC
ftr-294	763	15	116	CARDINAL
ftr-294	764	1	l. rev	PERSON
ftr-294	764	2	467	CARDINAL
ftr-294	764	3	570–75	DATE
ftr-294	764	4	2002	DATE
ftr-294	764	5	paul caron	PERSON
ftr-294	765	1	13	CARDINAL
ftr-294	767	1	517	CARDINAL
ftr-294	767	2	1994	DATE
ftr-294	768	1	151	CARDINAL
ftr-294	769	1	v. united states	PERSON
ftr-294	769	2	131	CARDINAL
ftr-294	769	3	s. ct	PERSON
ftr-294	769	4	704	CARDINAL
ftr-294	769	5	713–14 (2011	DATE
ftr-294	769	6	chevron	ORG
ftr-294	769	7	congress	ORG
ftr-294	769	8	congress	ORG
ftr-294	770	1	152	CARDINAL
ftr-294	771	1	714	CARDINAL
ftr-294	771	2	chevron	ORG
ftr-294	771	3	rowan	PERSON
ftr-294	772	1	153	CARDINAL
ftr-294	773	1	section 309(c	LAW
ftr-294	773	2	treasury	ORG
ftr-294	773	3	section 7805(b)(3	LAW
ftr-294	774	1	stobie creek	FAC
ftr-294	774	2	2013	DATE
ftr-294	775	1	27	CARDINAL
ftr-294	775	2	154	CARDINAL
ftr-294	776	1	155	CARDINAL
ftr-294	776	2	section 7805(b)(3	LAW
ftr-294	781	1	two	CARDINAL
ftr-294	781	2	1.752–6	CARDINAL
ftr-294	782	1	7805(b)(3	CARDINAL
ftr-294	783	1	treasury	ORG
ftr-294	783	2	congress	ORG
ftr-294	783	3	one	CARDINAL
ftr-294	784	1	1.752–6	CARDINAL
ftr-294	785	1	stobie creek	PERSON
ftr-294	785	2	llc	GPE
ftr-294	785	3	united states	GPE
ftr-294	785	4	82	CARDINAL
ftr-294	787	1	636	CARDINAL
ftr-294	787	2	671	CARDINAL
ftr-294	787	3	2008	DATE
ftr-294	788	1	154	CARDINAL
ftr-294	789	1	139	CARDINAL
ftr-294	790	1	155	CARDINAL
ftr-294	791	1	section 7805(b	LAW
ftr-294	792	1	2009	DATE
ftr-294	794	1	murphy	PERSON
ftr-294	794	2	united states	GPE
ftr-294	794	3	2010	DATE
ftr-294	794	4	3260167	DATE
ftr-294	794	5	fed	ORG
ftr-294	795	1	aug 16, 2010	DATE
ftr-294	797	1	sala	GPE
ftr-294	797	2	tenth	ORDINAL
ftr-294	798	1	sala v. united states	PERSON
ftr-294	798	2	613	CARDINAL
ftr-294	798	3	1249	CARDINAL
ftr-294	798	4	10th	ORDINAL
ftr-294	798	5	2010	DATE
ftr-294	799	1	stobie creek	GPE
ftr-294	800	1	stobie creek	PERSON
ftr-294	800	2	inv	PRODUCT
ftr-294	801	1	llc	ORG
ftr-294	801	2	united states	GPE
ftr-294	801	3	608	CARDINAL
ftr-294	801	4	1374	CARDINAL
ftr-294	801	5	fed	ORG
ftr-294	801	6	cir	ORG
ftr-294	801	7	2010	DATE
ftr-294	803	1	28	CARDINAL
ftr-294	804	1	florida	GPE
ftr-294	805	1	15:1	CARDINAL
ftr-294	807	1	156	CARDINAL
ftr-294	807	2	skidmore v. swift & co.	ORG
ftr-294	807	3	157 1	CARDINAL
ftr-294	808	1	skidmore v. swift & co.	ORG
ftr-294	808	2	1944	CARDINAL
ftr-294	808	3	supreme court	ORG
ftr-294	808	4	skidmore v. swift & co.	ORG
ftr-294	808	5	158	CARDINAL
ftr-294	808	6	the supreme court	ORG
ftr-294	809	1	159	CARDINAL
ftr-294	809	2	skidmore	PERSON
ftr-294	809	3	two	CARDINAL
ftr-294	809	4	160	CARDINAL
ftr-294	809	5	about four decades	DATE
ftr-294	809	6	skidmore	PERSON
ftr-294	809	7	the supreme court’s	ORG
ftr-294	810	1	161	CARDINAL
ftr-294	810	2	1984	DATE
ftr-294	810	3	chevron	ORG
ftr-294	810	4	162	CARDINAL
ftr-294	811	1	156	CARDINAL
ftr-294	811	2	467	CARDINAL
ftr-294	811	3	837	CARDINAL
ftr-294	811	4	837	CARDINAL
ftr-294	811	5	1984	DATE
ftr-294	812	1	157	CARDINAL
ftr-294	812	2	323	CARDINAL
ftr-294	812	3	134	CARDINAL
ftr-294	812	4	134	CARDINAL
ftr-294	813	1	158	CARDINAL
ftr-294	815	1	140	CARDINAL
ftr-294	816	1	160	CARDINAL
ftr-294	817	1	kristin e. hickman &	PERSON
ftr-294	817	2	matthew d. krueger	PERSON
ftr-294	817	3	107	CARDINAL
ftr-294	818	1	l. rev	PERSON
ftr-294	818	2	1235, 1242	CARDINAL
ftr-294	818	3	2007	DATE
ftr-294	819	1	hickman & krueger	ORG
ftr-294	819	2	skidmore	PERSON
ftr-294	819	3	skidmore	PERSON
ftr-294	819	4	three	CARDINAL
ftr-294	820	1	amy j. wildermuth	PERSON
ftr-294	820	2	christensen	PERSON
ftr-294	820	3	stevens	PERSON
ftr-294	821	1	74	CARDINAL
ftr-294	821	2	fordham l. rev	PERSON
ftr-294	821	3	1877 at 1887 (2006	DATE
ftr-294	821	4	skidmore	PERSON
ftr-294	822	1	161	CARDINAL
ftr-294	824	1	hickman & krueger	ORG
ftr-294	824	2	160	CARDINAL
ftr-294	824	3	1242	CARDINAL
ftr-294	825	1	162	CARDINAL
ftr-294	825	2	467	CARDINAL
ftr-294	825	3	837	CARDINAL
ftr-294	825	4	1984	DATE
ftr-294	826	1	2013	DATE
ftr-294	827	1	29 2	CARDINAL
ftr-294	827	2	chevron	ORG
ftr-294	827	3	chevron	ORG
ftr-294	827	4	163	CARDINAL
ftr-294	827	5	the supreme court	ORG
ftr-294	827	6	two	CARDINAL
ftr-294	828	1	chevron	ORG
ftr-294	828	2	first	ORDINAL
ftr-294	828	3	congress	ORG
ftr-294	828	4	164	CARDINAL
ftr-294	828	5	chevron	ORG
ftr-294	828	6	1	CARDINAL
ftr-294	829	1	congress	ORG
ftr-294	829	2	congress	ORG
ftr-294	830	1	165	CARDINAL
ftr-294	830	2	congress	ORG
ftr-294	830	3	166	CARDINAL
ftr-294	830	4	167	CARDINAL
ftr-294	830	5	chevron	ORG
ftr-294	830	6	2	CARDINAL
ftr-294	831	1	168	CARDINAL
ftr-294	831	2	chevron	ORG
ftr-294	831	3	chevron	ORG
ftr-294	832	1	169	CARDINAL
ftr-294	832	2	skidmore	PERSON
ftr-294	832	3	170	CARDINAL
ftr-294	832	4	skidmore	PERSON
ftr-294	833	1	2001	DATE
ftr-294	833	2	the supreme court	ORG
ftr-294	833	3	163	CARDINAL
ftr-294	834	1	838	CARDINAL
ftr-294	834	2	164	CARDINAL
ftr-294	835	1	842	CARDINAL
ftr-294	835	2	165	CARDINAL
ftr-294	836	1	843	CARDINAL
ftr-294	836	2	166	CARDINAL
ftr-294	837	1	chevron	ORG
ftr-294	837	2	congress	ORG
ftr-294	838	1	christensen v. harris county	PERSON
ftr-294	838	2	529	CARDINAL
ftr-294	838	3	u.s.	GPE
ftr-294	838	4	576	CARDINAL
ftr-294	838	5	2000	DATE
ftr-294	838	6	united states	GPE
ftr-294	838	7	corp.	ORG
ftr-294	838	8	533	CARDINAL
ftr-294	838	9	218	CARDINAL
ftr-294	838	10	2001	DATE
ftr-294	839	1	united states v. home concrete & supply	ORG
ftr-294	839	2	llc	GPE
ftr-294	839	3	132	CARDINAL
ftr-294	839	4	s. ct.	PERSON
ftr-294	839	5	1836	DATE
ftr-294	839	6	2012	DATE
ftr-294	839	7	the supreme court	ORG
ftr-294	839	8	chevron	ORG
ftr-294	839	9	first	ORDINAL
ftr-294	840	1	1843	DATE
ftr-294	841	1	167	CARDINAL
ftr-294	842	1	chevron	ORG
ftr-294	842	2	u.s.a., inc.	ORG
ftr-294	843	1	council, inc.	ORG
ftr-294	843	2	467	CARDINAL
ftr-294	843	3	837	CARDINAL
ftr-294	843	4	844	CARDINAL
ftr-294	843	5	1984	DATE
ftr-294	844	1	168	CARDINAL
ftr-294	845	1	169	CARDINAL
ftr-294	846	1	adrian vermeule	PERSON
ftr-294	846	2	71	CARDINAL
ftr-294	846	3	geo	PERSON
ftr-294	847	1	l. rev	PERSON
ftr-294	847	2	347	CARDINAL
ftr-294	847	3	348	CARDINAL
ftr-294	847	4	2003	DATE
ftr-294	848	1	chevron	ORG
ftr-294	849	1	170	CARDINAL
ftr-294	850	1	hickman & krueger	ORG
ftr-294	850	2	160	CARDINAL
ftr-294	850	3	1242–43	CARDINAL
ftr-294	850	4	chevron	ORG
ftr-294	850	5	congress	ORG
ftr-294	850	6	chevron	ORG
ftr-294	851	1	30	CARDINAL
ftr-294	851	2	florida	GPE
ftr-294	852	1	15:1	CARDINAL
ftr-294	852	2	171	CARDINAL
ftr-294	852	3	chevron	ORG
ftr-294	852	4	172	CARDINAL
ftr-294	852	5	skidmore	PERSON
ftr-294	853	1	173	CARDINAL
ftr-294	853	2	two	CARDINAL
ftr-294	853	3	chevron	ORG
ftr-294	853	4	zero	CARDINAL
ftr-294	854	1	174 3	CARDINAL
ftr-294	854	2	zero	CARDINAL
ftr-294	854	3	united states v. mead corporation 175	ORG
ftr-294	854	4	united states	GPE
ftr-294	854	5	176	CARDINAL
ftr-294	854	6	the supreme court	ORG
ftr-294	854	7	two	CARDINAL
ftr-294	854	8	first	ORDINAL
ftr-294	854	9	congress	ORG
ftr-294	854	10	171	CARDINAL
ftr-294	855	1	533	CARDINAL
ftr-294	855	2	218	CARDINAL
ftr-294	855	3	2001	DATE
ftr-294	856	1	christensen v. harris county	PERSON
ftr-294	856	2	529	CARDINAL
ftr-294	856	3	u.s.	GPE
ftr-294	856	4	576	CARDINAL
ftr-294	856	5	2000	DATE
ftr-294	857	1	hickman	PERSON
ftr-294	857	2	146	CARDINAL
ftr-294	857	3	1550–51	DATE
ftr-294	857	4	christensen v. harris county	PERSON
ftr-294	857	5	chevron	ORG
ftr-294	857	6	skidmore v. swift & co.	ORG
ftr-294	858	1	the supreme court	ORG
ftr-294	858	2	zero	CARDINAL
ftr-294	858	3	barnhart	GPE
ftr-294	858	4	walton	GPE
ftr-294	858	5	535	CARDINAL
ftr-294	858	6	212	CARDINAL
ftr-294	858	7	2002	DATE
ftr-294	859	1	chevron	ORG
ftr-294	860	1	barnhart	ORG
ftr-294	860	2	lisa schultz	PERSON
ftr-294	860	3	58	CARDINAL
ftr-294	861	1	l. rev	PERSON
ftr-294	861	2	1443 (2005	DATE
ftr-294	863	1	172	CARDINAL
ftr-294	863	2	169	CARDINAL
ftr-294	863	3	348	CARDINAL
ftr-294	865	1	173	CARDINAL
ftr-294	865	2	hickman	PERSON
ftr-294	865	3	146	CARDINAL
ftr-294	865	4	1550–51	DATE
ftr-294	865	5	christensen v. harris county	PERSON
ftr-294	865	6	chevron	ORG
ftr-294	865	7	skidmore v. swift & co.	ORG
ftr-294	866	1	174	CARDINAL
ftr-294	867	1	cass sunstein	ORG
ftr-294	867	2	chevron	ORG
ftr-294	867	3	zero	CARDINAL
ftr-294	867	4	92	CARDINAL
ftr-294	868	1	l. rev	PERSON
ftr-294	868	2	187	CARDINAL
ftr-294	868	3	211	CARDINAL
ftr-294	868	4	2006	DATE
ftr-294	869	1	chevron	ORG
ftr-294	869	2	zero	CARDINAL
ftr-294	869	3	christensen	PERSON
ftr-294	869	4	zero	CARDINAL
ftr-294	869	5	chevron	ORG
ftr-294	869	6	hickman & krueger	ORG
ftr-294	869	7	160	CARDINAL
ftr-294	869	8	1247	CARDINAL
ftr-294	869	9	zero	CARDINAL
ftr-294	869	10	chevron	ORG
ftr-294	869	11	two	CARDINAL
ftr-294	869	12	skidmore	PERSON
ftr-294	870	1	one	CARDINAL
ftr-294	870	2	first	ORDINAL
ftr-294	871	1	d.	NORP
ftr-294	871	2	zero	CARDINAL
ftr-294	872	1	175	CARDINAL
ftr-294	873	1	533	CARDINAL
ftr-294	873	2	218	CARDINAL
ftr-294	873	3	2001	DATE
ftr-294	874	1	176	CARDINAL
ftr-294	875	1	31	CARDINAL
ftr-294	877	1	177	CARDINAL
ftr-294	877	2	1	CARDINAL
ftr-294	878	1	second	ORDINAL
ftr-294	879	1	178	CARDINAL
ftr-294	879	2	2	CARDINAL
ftr-294	880	1	congress	ORG
ftr-294	880	2	produce[d	GPE
ftr-294	880	3	179	CARDINAL
ftr-294	880	4	first	ORDINAL
ftr-294	881	1	180	CARDINAL
ftr-294	881	2	1	CARDINAL
ftr-294	881	3	congress	ORG
ftr-294	882	1	181	CARDINAL
ftr-294	884	1	182	CARDINAL
ftr-294	884	2	chevron	ORG
ftr-294	884	3	congress	ORG
ftr-294	885	1	183	CARDINAL
ftr-294	885	2	chevron	ORG
ftr-294	886	1	two	CARDINAL
ftr-294	886	2	chevron	ORG
ftr-294	886	3	skidmore	PERSON
ftr-294	887	1	two	CARDINAL
ftr-294	887	2	skidmore	PERSON
ftr-294	888	1	184 177	CARDINAL
ftr-294	889	1	226–27	CARDINAL
ftr-294	890	1	178	CARDINAL
ftr-294	891	1	239	CARDINAL
ftr-294	891	2	179	CARDINAL
ftr-294	892	1	240	CARDINAL
ftr-294	893	1	219	CARDINAL
ftr-294	894	1	180	CARDINAL
ftr-294	895	1	united states v. mead corp.	ORG
ftr-294	895	2	533	CARDINAL
ftr-294	895	3	218	CARDINAL
ftr-294	895	4	2001	DATE
ftr-294	896	1	congress	ORG
ftr-294	897	1	230	CARDINAL
ftr-294	898	1	181	CARDINAL
ftr-294	899	1	246	CARDINAL
ftr-294	900	1	182	CARDINAL
ftr-294	901	1	251	CARDINAL
ftr-294	902	1	183	CARDINAL
ftr-294	903	1	231	CARDINAL
ftr-294	904	1	184	CARDINAL
ftr-294	905	1	234	CARDINAL
ftr-294	906	1	chevron	ORG
ftr-294	907	1	235	CARDINAL
ftr-294	908	1	32	CARDINAL
ftr-294	908	2	florida	GPE
ftr-294	909	1	15:1	CARDINAL
ftr-294	909	2	section 7805(b)(3	LAW
ftr-294	909	3	treasury	ORG
ftr-294	909	4	section 7805(b)(3	LAW
ftr-294	910	1	section 7805(b)(3	LAW
ftr-294	911	1	treasury	ORG
ftr-294	911	2	section 7805(b)(3	LAW
ftr-294	911	3	chevron	ORG
ftr-294	912	1	chevron	ORG
ftr-294	912	2	two	CARDINAL
ftr-294	912	3	united states	GPE
ftr-294	912	4	185	CARDINAL
ftr-294	912	5	section 7805(b)(3	LAW
ftr-294	912	6	first	ORDINAL
ftr-294	912	7	congress	ORG
ftr-294	912	8	section 7805(b)(3	LAW
ftr-294	913	1	186 1	CARDINAL
ftr-294	913	2	1	CARDINAL
ftr-294	913	3	congress	ORG
ftr-294	913	4	treasury	ORG
ftr-294	914	1	2013	DATE
ftr-294	914	2	arlington v.	GPE
ftr-294	914	3	187	CARDINAL
ftr-294	914	4	the supreme court	ORG
ftr-294	914	5	congress	ORG
ftr-294	915	1	188	CARDINAL
ftr-294	915	2	section 7805(a	LAW
ftr-294	915	3	treasury	ORG
ftr-294	915	4	189	CARDINAL
ftr-294	917	1	kristin e. hickman	PERSON
ftr-294	917	2	66	CARDINAL
ftr-294	918	1	l. rev	PERSON
ftr-294	918	2	465	CARDINAL
ftr-294	918	3	485	CARDINAL
ftr-294	918	4	2013	DATE
ftr-294	918	5	congress	ORG
ftr-294	919	1	skidmore	PERSON
ftr-294	920	1	185	CARDINAL
ftr-294	921	1	533	CARDINAL
ftr-294	921	2	218	CARDINAL
ftr-294	921	3	2001	DATE
ftr-294	922	1	186	CARDINAL
ftr-294	923	1	226–27	DATE
ftr-294	924	1	187	CARDINAL
ftr-294	925	1	133	CARDINAL
ftr-294	925	2	s. ct.	PERSON
ftr-294	925	3	1863	DATE
ftr-294	925	4	2013	DATE
ftr-294	926	1	188	CARDINAL
ftr-294	927	1	1874	DATE
ftr-294	927	2	congress	ORG
ftr-294	927	3	fcc	ORG
ftr-294	928	1	189	CARDINAL
ftr-294	930	1	2013	DATE
ftr-294	931	1	33	CARDINAL
ftr-294	931	2	section 7805(b)(3	LAW
ftr-294	931	3	first	ORDINAL
ftr-294	932	1	190	CARDINAL
ftr-294	932	2	chevron	ORG
ftr-294	932	3	section 7805(a	LAW
ftr-294	932	4	191	CARDINAL
ftr-294	932	5	second	ORDINAL
ftr-294	933	1	2	CARDINAL
ftr-294	933	2	2	CARDINAL
ftr-294	933	3	treasury	ORG
ftr-294	933	4	section 7805(b)(3	LAW
ftr-294	934	1	treasury	ORG
ftr-294	934	2	treasury	ORG
ftr-294	934	3	section 7805(a	LAW
ftr-294	934	4	chevron	ORG
ftr-294	935	1	192	CARDINAL
ftr-294	935	2	1.752-6	DATE
ftr-294	935	3	treasury	ORG
ftr-294	935	4	section 7805(b)(3	LAW
ftr-294	936	1	treasury	ORG
ftr-294	936	2	section 7805(b)(3	LAW
ftr-294	937	1	treasury	ORG
ftr-294	937	2	congress	ORG
ftr-294	938	1	193	CARDINAL
ftr-294	939	1	194	CARDINAL
ftr-294	939	2	treasury	ORG
ftr-294	939	3	section 7805(b)(3	LAW
ftr-294	940	1	section 7805(b)(3	LAW
ftr-294	940	2	190	CARDINAL
ftr-294	941	1	533	CARDINAL
ftr-294	941	2	u.s.	GPE
ftr-294	941	3	226–27	CARDINAL
ftr-294	942	1	191	CARDINAL
ftr-294	943	1	united states v. mead corp.	ORG
ftr-294	943	2	533	CARDINAL
ftr-294	943	3	218	CARDINAL
ftr-294	943	4	227	CARDINAL
ftr-294	943	5	2001	DATE
ftr-294	944	1	192	CARDINAL
ftr-294	945	1	v. united states	PERSON
ftr-294	945	2	131	CARDINAL
ftr-294	945	3	s. ct	PERSON
ftr-294	945	4	704	CARDINAL
ftr-294	945	5	710	CARDINAL
ftr-294	945	6	2011	DATE
ftr-294	946	1	193	CARDINAL
ftr-294	947	1	533	CARDINAL
ftr-294	947	2	u.s.	GPE
ftr-294	947	3	226–27	CARDINAL
ftr-294	948	1	194	CARDINAL
ftr-294	950	1	wyeth v. levine	PERSON
ftr-294	950	2	555	CARDINAL
ftr-294	950	3	555	CARDINAL
ftr-294	950	4	577	CARDINAL
ftr-294	950	5	2006	DATE
ftr-294	951	1	fidelity federal savings & loan association	ORG
ftr-294	951	2	de la cuesta	ORG
ftr-294	951	3	458	CARDINAL
ftr-294	951	4	141	CARDINAL
ftr-294	951	5	154	CARDINAL
ftr-294	952	1	catherine m. sharkey	PERSON
ftr-294	952	2	56	CARDINAL
ftr-294	952	3	depaul l. rev	PERSON
ftr-294	952	4	227	CARDINAL
ftr-294	952	5	2007	DATE
ftr-294	953	1	34	CARDINAL
ftr-294	953	2	florida	GPE
ftr-294	954	1	15:1	CARDINAL
ftr-294	954	2	1.752-6	DATE
ftr-294	954	3	section 7805(b)(3	LAW
ftr-294	955	1	treasury	ORG
ftr-294	955	2	treasury	ORG
ftr-294	956	1	195	CARDINAL
ftr-294	956	2	chevron	ORG
ftr-294	956	3	treasury	ORG
ftr-294	956	4	treasury	ORG
ftr-294	956	5	section 7805(b)(3	LAW
ftr-294	956	6	chevron	ORG
ftr-294	956	7	two	CARDINAL
ftr-294	957	1	first	ORDINAL
ftr-294	957	2	chevron	ORG
ftr-294	957	3	first	ORDINAL
ftr-294	957	4	congress	ORG
ftr-294	957	5	treasury	ORG
ftr-294	957	6	section 7805(b)(3	LAW
ftr-294	958	1	treasury	ORG
ftr-294	959	1	congress	ORG
ftr-294	960	1	section 7805(b	LAW
ftr-294	961	1	congress	ORG
ftr-294	961	2	treasury	ORG
ftr-294	961	3	section 7805(b)(3	LAW
ftr-294	962	1	section 7805(b)(3	LAW
ftr-294	962	2	section 7805(b)(3	LAW
ftr-294	963	1	195	CARDINAL
ftr-294	964	1	barnhart	GPE
ftr-294	964	2	walton	GPE
ftr-294	964	3	the supreme court	ORG
ftr-294	965	1	535	CARDINAL
ftr-294	965	2	212	CARDINAL
ftr-294	965	3	222	CARDINAL
ftr-294	965	4	2002	DATE
ftr-294	967	1	171	CARDINAL
ftr-294	968	1	chevron	ORG
ftr-294	969	1	2013	DATE
ftr-294	970	1	35	CARDINAL
ftr-294	970	2	a. chevron	PERSON
ftr-294	970	3	1	CARDINAL
ftr-294	970	4	congress	ORG
ftr-294	970	5	treasury	ORG
ftr-294	971	1	1.	CARDINAL
ftr-294	971	2	section 7805(b)(3	LAW
ftr-294	971	3	section 7805(b)(3	LAW
ftr-294	972	1	treasury	ORG
ftr-294	980	1	196	CARDINAL
ftr-294	980	2	treasury	ORG
ftr-294	981	1	197	CARDINAL
ftr-294	981	2	section 7805(b)(3	LAW
ftr-294	981	3	one	CARDINAL
ftr-294	981	4	congress	ORG
ftr-294	981	5	congress	ORG
ftr-294	981	6	treasury	ORG
ftr-294	982	1	section 7805(b)(3	LAW
ftr-294	983	1	198 2	CARDINAL
ftr-294	984	1	199	CARDINAL
ftr-294	984	2	section 196	LAW
ftr-294	985	1	482	CARDINAL
ftr-294	985	2	197	CARDINAL
ftr-294	986	1	6707a	DATE
ftr-294	987	1	198	CARDINAL
ftr-294	988	1	chevron	ORG
ftr-294	988	2	congress	ORG
ftr-294	989	1	chevron	ORG
ftr-294	989	2	u.s.a., inc.	ORG
ftr-294	990	1	council, inc.	ORG
ftr-294	990	2	467	CARDINAL
ftr-294	990	3	837	CARDINAL
ftr-294	990	4	842	CARDINAL
ftr-294	990	5	1984	DATE
ftr-294	991	1	chevron	ORG
ftr-294	991	2	first	ORDINAL
ftr-294	992	1	lisa schultz bressman	PERSON
ftr-294	992	2	chevron	ORG
ftr-294	992	3	58	CARDINAL
ftr-294	992	4	duke l. j. 549	PERSON
ftr-294	992	5	2009	DATE
ftr-294	993	1	199	CARDINAL
ftr-294	994	1	llc	GPE
ftr-294	994	2	united states	GPE
ftr-294	994	3	88	CARDINAL
ftr-294	996	1	516	CARDINAL
ftr-294	996	2	526	CARDINAL
ftr-294	996	3	2009	DATE
ftr-294	997	1	united states	GPE
ftr-294	997	2	552	CARDINAL
ftr-294	997	3	f. supp	PERSON
ftr-294	998	1	2d 1167, 1201	DATE
ftr-294	998	2	d.	NORP
ftr-294	998	3	2008	DATE
ftr-294	1000	1	edward a. morse	PERSON
ftr-294	1001	1	8	CARDINAL
ftr-294	1001	2	cornell j.l. & pub.	ORG
ftr-294	1002	1	445	CARDINAL
ftr-294	1002	2	488	CARDINAL
ftr-294	1002	3	1999	DATE
ftr-294	1002	4	congress	ORG
ftr-294	1003	1	36	CARDINAL
ftr-294	1003	2	florida	GPE
ftr-294	1004	1	15:1 7805(b)(3	CARDINAL
ftr-294	1005	1	200	CARDINAL
ftr-294	1005	2	section 7805(b	LAW
ftr-294	1005	3	congress	ORG
ftr-294	1005	4	section 7805(b)(3	LAW
ftr-294	1006	1	section 7805(b	LAW
ftr-294	1006	2	2	CARDINAL
ftr-294	1007	1	first	ORDINAL
ftr-294	1007	2	harry reid 201	PERSON
ftr-294	1007	3	the house of representatives	ORG
ftr-294	1008	1	202	CARDINAL
ftr-294	1008	2	203	CARDINAL
ftr-294	1008	3	reid	PERSON
ftr-294	1010	1	204	CARDINAL
ftr-294	1010	2	reid	PERSON
ftr-294	1010	3	republican	NORP
ftr-294	1010	4	david pryor	PERSON
ftr-294	1011	1	205	CARDINAL
ftr-294	1012	1	ronald regan	PERSON
ftr-294	1012	2	1988	DATE
ftr-294	1012	3	206	CARDINAL
ftr-294	1012	4	american	NORP
ftr-294	1013	1	207	CARDINAL
ftr-294	1013	2	1	CARDINAL
ftr-294	1013	3	208	CARDINAL
ftr-294	1013	4	irs	ORG
ftr-294	1013	5	200	CARDINAL
ftr-294	1015	1	104th	ORG
ftr-294	1015	2	22	CARDINAL
ftr-294	1016	1	1995	DATE
ftr-294	1017	1	201	CARDINAL
ftr-294	1018	1	harry reid	PERSON
ftr-294	1018	2	first	ORDINAL
ftr-294	1018	3	nevada	GPE
ftr-294	1018	4	1986	DATE
ftr-294	1019	1	202	CARDINAL
ftr-294	1019	2	138	CARDINAL
ftr-294	1020	1	2831	CARDINAL
ftr-294	1020	2	1992	DATE
ftr-294	1020	3	harry reid	PERSON
ftr-294	1020	4	first	ORDINAL
ftr-294	1021	1	203	CARDINAL
ftr-294	1022	1	2822	CARDINAL
ftr-294	1022	2	david pryor	PERSON
ftr-294	1022	3	reid	PERSON
ftr-294	1023	1	204	CARDINAL
ftr-294	1024	1	d.	NORP
ftr-294	1024	2	irs	ORG
ftr-294	1026	1	101st	ORG
ftr-294	1026	2	2d	CARDINAL
ftr-294	1027	1	3	CARDINAL
ftr-294	1027	2	harry reid	PERSON
ftr-294	1028	1	205	CARDINAL
ftr-294	1029	1	pryor	PERSON
ftr-294	1029	2	reid	PERSON
ftr-294	1030	1	138	CARDINAL
ftr-294	1031	1	2822	CARDINAL
ftr-294	1031	2	2831	CARDINAL
ftr-294	1031	3	1992	DATE
ftr-294	1031	4	pryor	PERSON
ftr-294	1031	5	reid	PERSON
ftr-294	1032	1	pryor recounts	PERSON
ftr-294	1032	2	reid	PERSON
ftr-294	1034	1	2822	CARDINAL
ftr-294	1035	1	206	CARDINAL
ftr-294	1037	1	100-647	CARDINAL
ftr-294	1037	2	102	CARDINAL
ftr-294	1038	1	3342	CARDINAL
ftr-294	1038	2	1988	DATE
ftr-294	1039	1	207	CARDINAL
ftr-294	1040	1	6226	CARDINAL
ftr-294	1040	2	6247	DATE
ftr-294	1040	3	1988	DATE
ftr-294	1041	1	100-647	CARDINAL
ftr-294	1041	2	102	CARDINAL
ftr-294	1042	1	3342	CARDINAL
ftr-294	1042	2	1988	DATE
ftr-294	1043	1	208	CARDINAL
ftr-294	1045	1	100-647	CARDINAL
ftr-294	1045	2	6247-51	DATE
ftr-294	1045	3	102	CARDINAL
ftr-294	1046	1	3342	CARDINAL
ftr-294	1046	2	1988	DATE
ftr-294	1047	1	2013	DATE
ftr-294	1048	1	37	CARDINAL
ftr-294	1049	1	209	CARDINAL
ftr-294	1049	2	irs	ORG
ftr-294	1049	3	210	CARDINAL
ftr-294	1049	4	the internal revenue service	ORG
ftr-294	1049	5	211	CARDINAL
ftr-294	1049	6	212	CARDINAL
ftr-294	1049	7	irs	ORG
ftr-294	1049	8	213	CARDINAL
ftr-294	1050	1	214	CARDINAL
ftr-294	1050	2	1996	DATE
ftr-294	1050	3	2	CARDINAL
ftr-294	1050	4	tbor 1	DATE
ftr-294	1050	5	215	CARDINAL
ftr-294	1050	6	pryor	PERSON
ftr-294	1050	7	reid	PERSON
ftr-294	1051	1	216	CARDINAL
ftr-294	1051	2	first	ORDINAL
ftr-294	1052	1	first	ORDINAL
ftr-294	1052	2	the senate finance committee	ORG
ftr-294	1052	3	april 1990	DATE
ftr-294	1052	4	irs	ORG
ftr-294	1052	5	1	CARDINAL
ftr-294	1052	6	209	CARDINAL
ftr-294	1053	1	1	CARDINAL
ftr-294	1054	1	first	ORDINAL
ftr-294	1057	1	second	ORDINAL
ftr-294	1059	1	7430	DATE
ftr-294	1059	2	2006	DATE
ftr-294	1060	1	142	CARDINAL
ftr-294	1061	1	17371	DATE
ftr-294	1061	2	1996	DATE
ftr-294	1061	3	pryor	PERSON
ftr-294	1061	4	first	ORDINAL
ftr-294	1061	5	the internal revenue service	ORG
ftr-294	1062	1	211	CARDINAL
ftr-294	1063	1	212	CARDINAL
ftr-294	1065	1	100-647	CARDINAL
ftr-294	1065	2	6229	DATE
ftr-294	1065	3	102	CARDINAL
ftr-294	1066	1	3733	CARDINAL
ftr-294	1066	2	1988	DATE
ftr-294	1067	1	6404(f)(1	CARDINAL
ftr-294	1067	2	the internal revenue service	ORG
ftr-294	1067	3	213	CARDINAL
ftr-294	1068	1	2006	DATE
ftr-294	1069	1	214	CARDINAL
ftr-294	1070	1	2006	DATE
ftr-294	1071	1	215	CARDINAL
ftr-294	1074	1	102d	CARDINAL
ftr-294	1075	1	1991	DATE
ftr-294	1075	2	july 12, 1991	DATE
ftr-294	1075	3	j. j. pickle	PERSON
ftr-294	1075	4	d.	NORP
ftr-294	1075	5	texas	GPE
ftr-294	1075	6	u.s.	GPE
ftr-294	1075	7	house of representatives	ORG
ftr-294	1075	8	today	DATE
ftr-294	1075	9	irs	ORG
ftr-294	1076	1	216	CARDINAL
ftr-294	1077	1	irs	ORG
ftr-294	1079	1	101st	ORG
ftr-294	1079	2	2d	DATE
ftr-294	1080	1	1990	DATE
ftr-294	1081	1	38	CARDINAL
ftr-294	1081	2	florida	GPE
ftr-294	1082	1	15:1	CARDINAL
ftr-294	1082	2	american	NORP
ftr-294	1082	3	217	CARDINAL
ftr-294	1083	1	218	CARDINAL
ftr-294	1083	2	david pryor	PERSON
ftr-294	1083	3	reid	PERSON
ftr-294	1083	4	t.s. elliot’s	ORG
ftr-294	1083	5	april	DATE
ftr-294	1083	6	the cruelest month	DATE
ftr-294	1083	7	1040	DATE
ftr-294	1085	1	irs	ORG
ftr-294	1085	2	congress	ORG
ftr-294	1088	1	irs	ORG
ftr-294	1090	1	219	CARDINAL
ftr-294	1091	1	reid	PERSON
ftr-294	1091	2	irs	ORG
ftr-294	1092	1	220	CARDINAL
ftr-294	1092	2	irs	ORG
ftr-294	1093	1	irs	ORG
ftr-294	1094	1	221	CARDINAL
ftr-294	1094	2	irs	ORG
ftr-294	1095	1	222	CARDINAL
ftr-294	1096	1	july 1991	DATE
ftr-294	1096	2	two	CARDINAL
ftr-294	1096	3	irs	ORG
ftr-294	1097	1	223	CARDINAL
ftr-294	1098	1	217	CARDINAL
ftr-294	1099	1	218	CARDINAL
ftr-294	1100	1	2	CARDINAL
ftr-294	1100	2	pryor	PERSON
ftr-294	1100	3	second	ORDINAL
ftr-294	1100	4	today	DATE
ftr-294	1102	1	220	CARDINAL
ftr-294	1103	1	5	CARDINAL
ftr-294	1103	2	221	CARDINAL
ftr-294	1104	1	18–21	DATE
ftr-294	1105	1	222	CARDINAL
ftr-294	1106	1	18–19	CARDINAL
ftr-294	1107	1	223	CARDINAL
ftr-294	1110	1	house of representatives	ORG
ftr-294	1110	2	july 12, 1991	DATE
ftr-294	1111	1	2013	DATE
ftr-294	1112	1	39	CARDINAL
ftr-294	1112	2	jake pickle	PERSON
ftr-294	1112	3	thirteen	CARDINAL
ftr-294	1112	4	two	CARDINAL
ftr-294	1113	1	tbor 1	DATE
ftr-294	1114	1	irs	ORG
ftr-294	1114	2	224	CARDINAL
ftr-294	1114	3	225	CARDINAL
ftr-294	1114	4	irs	ORG
ftr-294	1115	1	226	CARDINAL
ftr-294	1116	1	227	CARDINAL
ftr-294	1117	1	two	CARDINAL
ftr-294	1117	2	second	ORDINAL
ftr-294	1117	3	two	CARDINAL
ftr-294	1118	1	first	ORDINAL
ftr-294	1118	2	july 1991	DATE
ftr-294	1118	3	damon holmes	PERSON
ftr-294	1118	4	irs	ORG
ftr-294	1119	1	228	CARDINAL
ftr-294	1119	2	irs	ORG
ftr-294	1119	3	1 229	CARDINAL
ftr-294	1119	4	irs	ORG
ftr-294	1119	5	230	CARDINAL
ftr-294	1119	6	taos	ORG
ftr-294	1120	1	231	CARDINAL
ftr-294	1120	2	july 1991	DATE
ftr-294	1120	3	holmes	PERSON
ftr-294	1120	4	224	CARDINAL
ftr-294	1123	1	227	CARDINAL
ftr-294	1125	1	irs	ORG
ftr-294	1125	2	irs	ORG
ftr-294	1125	3	irs	ORG
ftr-294	1125	4	irs	ORG
ftr-294	1127	1	228	CARDINAL
ftr-294	1127	2	1991	DATE
ftr-294	1127	3	215	CARDINAL
ftr-294	1127	4	11	CARDINAL
ftr-294	1127	5	229	CARDINAL
ftr-294	1129	1	100-647	CARDINAL
ftr-294	1129	2	102	CARDINAL
ftr-294	1130	1	3342	CARDINAL
ftr-294	1130	2	1988	DATE
ftr-294	1131	1	230	CARDINAL
ftr-294	1131	2	13	CARDINAL
ftr-294	1131	3	231	CARDINAL
ftr-294	1132	1	florida	GPE
ftr-294	1133	1	15:1	CARDINAL
ftr-294	1134	1	232	CARDINAL
ftr-294	1136	1	second	ORDINAL
ftr-294	1136	2	september 1991	DATE
ftr-294	1136	3	kenneth gideon	PERSON
ftr-294	1136	4	the u.s. department of treasury	ORG
ftr-294	1136	5	fred goldberg	PERSON
ftr-294	1136	6	irs	ORG
ftr-294	1137	1	233	CARDINAL
ftr-294	1138	1	the american institute of certified public	ORG
ftr-294	1138	2	234	CARDINAL
ftr-294	1138	3	235	CARDINAL
ftr-294	1139	1	236	CARDINAL
ftr-294	1139	2	4,700	CARDINAL
ftr-294	1139	3	237	CARDINAL
ftr-294	1139	4	congress	ORG
ftr-294	1140	1	238	CARDINAL
ftr-294	1140	2	july 1991	DATE
ftr-294	1140	3	u.s.	GPE
ftr-294	1140	4	irs	ORG
ftr-294	1141	1	november 1991	DATE
ftr-294	1141	2	pryor	PERSON
ftr-294	1141	3	the coming month	DATE
ftr-294	1141	4	232	CARDINAL
ftr-294	1141	5	1991	DATE
ftr-294	1141	6	215	CARDINAL
ftr-294	1141	7	11	CARDINAL
ftr-294	1141	8	233	CARDINAL
ftr-294	1142	1	311–17	CARDINAL
ftr-294	1142	2	323–54	DATE
ftr-294	1143	1	234	CARDINAL
ftr-294	1144	1	441	CARDINAL
ftr-294	1144	2	aicpa	ORG
ftr-294	1145	1	235	CARDINAL
ftr-294	1146	1	aicpa	ORG
ftr-294	1149	1	irs	ORG
ftr-294	1149	2	treasury	ORG
ftr-294	1151	1	584	CARDINAL
ftr-294	1151	2	timothy j. mccormally	PERSON
ftr-294	1153	1	238	CARDINAL
ftr-294	1153	2	1991	DATE
ftr-294	1153	3	215	CARDINAL
ftr-294	1153	4	587	CARDINAL
ftr-294	1154	1	1990	DATE
ftr-294	1154	2	587–88	DATE
ftr-294	1155	1	1990	DATE
ftr-294	1157	1	101st	ORG
ftr-294	1159	1	1990	DATE
ftr-294	1160	1	2013	DATE
ftr-294	1161	1	41	CARDINAL
ftr-294	1161	2	2	CARDINAL
ftr-294	1162	1	239	CARDINAL
ftr-294	1162	2	one	CARDINAL
ftr-294	1162	3	eight	CARDINAL
ftr-294	1162	4	pryor	PERSON
ftr-294	1162	5	congress	ORG
ftr-294	1162	6	240	CARDINAL
ftr-294	1162	7	2	CARDINAL
ftr-294	1163	1	241	CARDINAL
ftr-294	1163	2	february 20, 1992	DATE
ftr-294	1163	3	242	CARDINAL
ftr-294	1163	4	pryor	PERSON
ftr-294	1163	5	2	CARDINAL
ftr-294	1163	6	243	CARDINAL
ftr-294	1163	7	first	ORDINAL
ftr-294	1164	1	244	CARDINAL
ftr-294	1164	2	congress	ORG
ftr-294	1165	1	245	CARDINAL
ftr-294	1165	2	the following day	DATE
ftr-294	1165	3	the senate finance committee subcommittee	ORG
ftr-294	1165	4	irs	ORG
ftr-294	1166	1	246	CARDINAL
ftr-294	1166	2	u.s.	GPE
ftr-294	1166	3	239	CARDINAL
ftr-294	1166	4	137	CARDINAL
ftr-294	1168	1	30,415	CARDINAL
ftr-294	1168	2	1991	DATE
ftr-294	1168	3	pryor	PERSON
ftr-294	1169	1	240	CARDINAL
ftr-294	1170	1	241	CARDINAL
ftr-294	1170	2	138	CARDINAL
ftr-294	1172	1	1992	DATE
ftr-294	1174	1	u.s.	GPE
ftr-294	1174	2	the internal revenue service	ORG
ftr-294	1177	1	2	CARDINAL
ftr-294	1177	2	the treasury department	ORG
ftr-294	1180	1	137	CARDINAL
ftr-294	1182	1	30,417	CARDINAL
ftr-294	1183	1	242	CARDINAL
ftr-294	1184	1	1992	DATE
ftr-294	1184	2	2	CARDINAL
ftr-294	1184	3	2	CARDINAL
ftr-294	1184	4	243	CARDINAL
ftr-294	1185	1	138	CARDINAL
ftr-294	1186	1	2822	CARDINAL
ftr-294	1186	2	1992	DATE
ftr-294	1187	1	244	CARDINAL
ftr-294	1188	1	2828	CARDINAL
ftr-294	1188	2	1992	DATE
ftr-294	1189	1	245	CARDINAL
ftr-294	1190	1	pryor	PERSON
ftr-294	1191	1	138 cong	QUANTITY
ftr-294	1192	1	rec.	GPE
ftr-294	1192	2	supra	PERSON
ftr-294	1192	3	241	CARDINAL
ftr-294	1192	4	1910	DATE
ftr-294	1193	1	246	CARDINAL
ftr-294	1194	1	1992	DATE
ftr-294	1194	2	2	CARDINAL
ftr-294	1194	3	2	CARDINAL
ftr-294	1194	4	42	CARDINAL
ftr-294	1194	5	florida	GPE
ftr-294	1195	1	15:1	CARDINAL
ftr-294	1196	1	irs	ORG
ftr-294	1197	1	247	CARDINAL
ftr-294	1197	2	fred t. goldberg	PERSON
ftr-294	1197	3	jr.	PERSON
ftr-294	1198	1	248	CARDINAL
ftr-294	1198	2	249	CARDINAL
ftr-294	1198	3	250	CARDINAL
ftr-294	1198	4	irs	ORG
ftr-294	1198	5	251	CARDINAL
ftr-294	1199	1	goldberg	PERSON
ftr-294	1199	2	irs	ORG
ftr-294	1199	3	irs	ORG
ftr-294	1202	1	252	CARDINAL
ftr-294	1202	2	shirley d. peterson	PERSON
ftr-294	1202	3	irs	ORG
ftr-294	1202	4	irs	ORG
ftr-294	1202	5	247	CARDINAL
ftr-294	1203	1	121	CARDINAL
ftr-294	1204	1	212	CARDINAL
ftr-294	1206	1	irs	ORG
ftr-294	1207	1	248	CARDINAL
ftr-294	1208	1	58	DATE
ftr-294	1209	1	249	CARDINAL
ftr-294	1213	1	peterson	PERSON
ftr-294	1213	2	one	CARDINAL
ftr-294	1213	3	one	CARDINAL
ftr-294	1213	4	15	CARDINAL
ftr-294	1215	1	59	CARDINAL
ftr-294	1216	1	250	CARDINAL
ftr-294	1217	1	251	CARDINAL
ftr-294	1218	1	252	CARDINAL
ftr-294	1219	1	122	CARDINAL
ftr-294	1220	1	2013	DATE
ftr-294	1221	1	43	CARDINAL
ftr-294	1221	2	irs	ORG
ftr-294	1222	1	253	CARDINAL
ftr-294	1222	2	254	CARDINAL
ftr-294	1222	3	255	CARDINAL
ftr-294	1222	4	the national association of	ORG
ftr-294	1222	5	congress	ORG
ftr-294	1222	6	256	CARDINAL
ftr-294	1223	1	257	CARDINAL
ftr-294	1223	2	march 1992	DATE
ftr-294	1224	1	258 two	QUANTITY
ftr-294	1224	2	2	CARDINAL
ftr-294	1224	3	section 7805(b	LAW
ftr-294	1224	4	congress	ORG
ftr-294	1224	5	1992	DATE
ftr-294	1224	6	george h. w. bush	PERSON
ftr-294	1225	1	259	CARDINAL
ftr-294	1225	2	1992	DATE
ftr-294	1225	3	1996	DATE
ftr-294	1225	4	the house of representatives	ORG
ftr-294	1225	5	senate	ORG
ftr-294	1227	1	260	CARDINAL
ftr-294	1227	2	1996	DATE
ftr-294	1227	3	tbor 2	CARDINAL
ftr-294	1227	4	the house of representatives	ORG
ftr-294	1227	5	senate	ORG
ftr-294	1228	1	261	CARDINAL
ftr-294	1228	2	bill clinton	PERSON
ftr-294	1228	3	253	CARDINAL
ftr-294	1229	1	212 254	CARDINAL
ftr-294	1230	1	1992	DATE
ftr-294	1230	2	2	CARDINAL
ftr-294	1230	3	2	CARDINAL
ftr-294	1230	4	244	CARDINAL
ftr-294	1230	5	timothy j. mccormally	PERSON
ftr-294	1231	1	255	CARDINAL
ftr-294	1233	1	256	CARDINAL
ftr-294	1234	1	257	CARDINAL
ftr-294	1236	1	258	CARDINAL
ftr-294	1239	1	102-460	CARDINAL
ftr-294	1239	2	102d	CARDINAL
ftr-294	1239	3	cong.	PERSON
ftr-294	1239	4	2d	DATE
ftr-294	1241	1	1992	DATE
ftr-294	1242	1	259	CARDINAL
ftr-294	1242	2	142	CARDINAL
ftr-294	1243	1	17,371	CARDINAL
ftr-294	1243	2	1996	DATE
ftr-294	1243	3	pryor	PERSON
ftr-294	1243	4	2	CARDINAL
ftr-294	1243	5	congress	ORG
ftr-294	1246	1	two	CARDINAL
ftr-294	1246	2	bush	PERSON
ftr-294	1247	1	260	CARDINAL
ftr-294	1248	1	1992	DATE
ftr-294	1248	2	102	CARDINAL
ftr-294	1248	3	11	CARDINAL
ftr-294	1248	4	1992	DATE
ftr-294	1249	1	102–460	CARDINAL
ftr-294	1249	2	380	CARDINAL
ftr-294	1249	3	104	CARDINAL
ftr-294	1249	4	s. 258	ORG
ftr-294	1249	5	903	CARDINAL
ftr-294	1249	6	1996	DATE
ftr-294	1250	1	261	CARDINAL
ftr-294	1250	2	142	CARDINAL
ftr-294	1251	1	17,371	CARDINAL
ftr-294	1251	2	1996	DATE
ftr-294	1251	3	pryor	PERSON
ftr-294	1251	4	senate	ORG
ftr-294	1251	5	2	CARDINAL
ftr-294	1251	6	425	CARDINAL
ftr-294	1251	7	0	CARDINAL
ftr-294	1252	1	the house of representatives	ORG
ftr-294	1252	2	44	DATE
ftr-294	1252	3	florida	GPE
ftr-294	1253	1	15:1	CARDINAL
ftr-294	1253	2	2	CARDINAL
ftr-294	1253	3	july 30, 1996	DATE
ftr-294	1254	1	262	CARDINAL
ftr-294	1254	2	section 7805(b	LAW
ftr-294	1254	3	treasury	ORG
ftr-294	1255	1	263	CARDINAL
ftr-294	1255	2	section 7805(b)(3	LAW
ftr-294	1255	3	irs	ORG
ftr-294	1255	4	treasury	ORG
ftr-294	1255	5	irs	ORG
ftr-294	1256	1	congress	ORG
ftr-294	1256	2	treasury	ORG
ftr-294	1257	1	treasury	ORG
ftr-294	1257	2	irs	ORG
ftr-294	1258	1	3	CARDINAL
ftr-294	1258	2	congress	ORG
ftr-294	1259	1	264	CARDINAL
ftr-294	1259	2	justice marshall	PERSON
ftr-294	1259	3	martin v. occupational safety and health review commission	PERSON
ftr-294	1259	4	265	CARDINAL
ftr-294	1259	5	first	ORDINAL
ftr-294	1259	6	congress	ORG
ftr-294	1259	7	thursday	DATE
ftr-294	1259	8	senate	ORG
ftr-294	1259	9	2	CARDINAL
ftr-294	1260	1	262	CARDINAL
ftr-294	1261	1	2	CARDINAL
ftr-294	1263	1	104-168	CARDINAL
ftr-294	1263	2	110	CARDINAL
ftr-294	1264	1	1452 (1996	DATE
ftr-294	1265	1	263	CARDINAL
ftr-294	1266	1	1468	CARDINAL
ftr-294	1266	2	1101	DATE
ftr-294	1267	1	7805(b)(3	CARDINAL
ftr-294	1268	1	264	CARDINAL
ftr-294	1269	1	47	CARDINAL
ftr-294	1269	2	duke l.j. 1013	PERSON
ftr-294	1269	3	1056	CARDINAL
ftr-294	1269	4	1998	DATE
ftr-294	1270	1	chevron	ORG
ftr-294	1270	2	congress	ORG
ftr-294	1271	1	i. pardo &	ORG
ftr-294	1271	2	kathryn a. watts	PERSON
ftr-294	1271	3	60	CARDINAL
ftr-294	1271	4	ucla l. rev	PERSON
ftr-294	1271	5	384	CARDINAL
ftr-294	1271	6	423	CARDINAL
ftr-294	1271	7	2012	DATE
ftr-294	1273	1	265	CARDINAL
ftr-294	1274	1	499	CARDINAL
ftr-294	1275	1	144	CARDINAL
ftr-294	1275	2	1991	DATE
ftr-294	1276	1	gonzales v.	PERSON
ftr-294	1276	2	oregon	GPE
ftr-294	1276	3	546	CARDINAL
ftr-294	1276	4	u.s. 243	DATE
ftr-294	1276	5	266	CARDINAL
ftr-294	1276	6	67	CARDINAL
ftr-294	1276	7	2006	DATE
ftr-294	1276	8	martin	PERSON
ftr-294	1277	1	2013	DATE
ftr-294	1278	1	45	CARDINAL
ftr-294	1279	1	266	CARDINAL
ftr-294	1279	2	congress	ORG
ftr-294	1280	1	267	CARDINAL
ftr-294	1280	2	268	CARDINAL
ftr-294	1280	3	babbitt	GPE
ftr-294	1280	4	oregon	GPE
ftr-294	1280	5	269	CARDINAL
ftr-294	1280	6	owe[d	WORK_OF_ART
ftr-294	1280	7	270	CARDINAL
ftr-294	1280	8	271	CARDINAL
ftr-294	1281	1	272	CARDINAL
ftr-294	1281	2	gonzales v.	PERSON
ftr-294	1281	3	oregon 273	FAC
ftr-294	1283	1	the supreme court	ORG
ftr-294	1283	2	congress	ORG
ftr-294	1284	1	274	CARDINAL
ftr-294	1284	2	the united states	GPE
ftr-294	1284	3	a year	DATE
ftr-294	1285	1	treasury	ORG
ftr-294	1285	2	irs	ORG
ftr-294	1285	3	daily	DATE
ftr-294	1286	1	irs	ORG
ftr-294	1286	2	266	CARDINAL
ftr-294	1287	1	martin	PERSON
ftr-294	1287	2	499	CARDINAL
ftr-294	1287	3	u.s.	GPE
ftr-294	1287	4	153	CARDINAL
ftr-294	1287	5	mullins coal co.	ORG
ftr-294	1288	1	484	CARDINAL
ftr-294	1288	2	135	CARDINAL
ftr-294	1288	3	159	CARDINAL
ftr-294	1288	4	108	CARDINAL
ftr-294	1288	5	427	CARDINAL
ftr-294	1288	6	440	CARDINAL
ftr-294	1288	7	98	CARDINAL
ftr-294	1288	8	l. ed.2d 450	ORG
ftr-294	1288	9	1987	DATE
ftr-294	1288	10	ford motor credit co.	ORG
ftr-294	1288	11	milhollin	GPE
ftr-294	1288	12	444	CARDINAL
ftr-294	1288	13	555	CARDINAL
ftr-294	1288	14	566	CARDINAL
ftr-294	1288	15	100	CARDINAL
ftr-294	1288	16	s. ct	PERSON
ftr-294	1288	17	790	CARDINAL
ftr-294	1288	18	797	CARDINAL
ftr-294	1288	19	395	CARDINAL
ftr-294	1288	20	u.s. 62,	GPE
ftr-294	1288	21	72	DATE
ftr-294	1288	22	89	CARDINAL
ftr-294	1288	23	s. ct	PERSON
ftr-294	1288	24	1519	CARDINAL
ftr-294	1288	25	1525	DATE
ftr-294	1288	26	23	CARDINAL
ftr-294	1288	27	l. ed.2d 101	ORG
ftr-294	1288	28	1969	DATE
ftr-294	1289	1	267	CARDINAL
ftr-294	1290	1	268	CARDINAL
ftr-294	1291	1	nat’l cable & telecomm	ORG
ftr-294	1292	1	545	CARDINAL
ftr-294	1292	2	967	CARDINAL
ftr-294	1292	3	2005	DATE
ftr-294	1292	4	j.	PERSON
ftr-294	1295	1	nat’l cable & telecomm	ORG
ftr-294	1297	1	v. gulf power co.	ORG
ftr-294	1297	2	534	CARDINAL
ftr-294	1297	3	u.s. 327	DATE
ftr-294	1297	4	339	CARDINAL
ftr-294	1297	5	2002	DATE
ftr-294	1298	1	269	CARDINAL
ftr-294	1298	2	515	CARDINAL
ftr-294	1298	3	687	CARDINAL
ftr-294	1298	4	1995	DATE
ftr-294	1299	1	270	CARDINAL
ftr-294	1300	1	703–04	DATE
ftr-294	1301	1	271	CARDINAL
ftr-294	1302	1	272	CARDINAL
ftr-294	1304	1	273	CARDINAL
ftr-294	1305	1	546	CARDINAL
ftr-294	1305	2	243	CARDINAL
ftr-294	1305	3	2006	DATE
ftr-294	1306	1	274	CARDINAL
ftr-294	1307	1	267	CARDINAL
ftr-294	1308	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=1969132986&pubnum=708&originationcontext=document&transitiontype=documentitem&contextdata=%28sc.userenteredcitation%29#co_pp_sp_708_1525	ORG
ftr-294	1308	2	46	DATE
ftr-294	1308	3	florida	GPE
ftr-294	1309	1	15:1	CARDINAL
ftr-294	1309	2	275	CARDINAL
ftr-294	1309	3	276	CARDINAL
ftr-294	1310	1	treasury	ORG
ftr-294	1310	2	irs	ORG
ftr-294	1311	1	congress	ORG
ftr-294	1311	2	section 7805(b)(3	LAW
ftr-294	1311	3	congress	ORG
ftr-294	1311	4	section 7805(b)(3	LAW
ftr-294	1312	1	congress	ORG
ftr-294	1312	2	treasury	ORG
ftr-294	1312	3	section 7805(b)(3	LAW
ftr-294	1312	4	chevron	ORG
ftr-294	1312	5	first	ORDINAL
ftr-294	1313	1	chevron	ORG
ftr-294	1313	2	second	ORDINAL
ftr-294	1313	3	1	CARDINAL
ftr-294	1314	1	4.	CARDINAL
ftr-294	1315	1	congress	ORG
ftr-294	1315	2	treasury	ORG
ftr-294	1315	3	congress	ORG
ftr-294	1316	1	brown & williamson tobacco corporation	ORG
ftr-294	1316	2	277	CARDINAL
ftr-294	1316	3	the supreme court	ORG
ftr-294	1316	4	fda	ORG
ftr-294	1316	5	chevron	ORG
ftr-294	1316	6	first	ORDINAL
ftr-294	1317	1	congress	ORG
ftr-294	1317	2	fda	ORG
ftr-294	1317	3	congress	ORG
ftr-294	1317	4	fda	ORG
ftr-294	1318	1	congress	ORG
ftr-294	1318	2	treasury	ORG
ftr-294	1318	3	section 7805(b)(3	LAW
ftr-294	1318	4	congress	ORG
ftr-294	1318	5	chevron	ORG
ftr-294	1318	6	1	CARDINAL
ftr-294	1318	7	275	CARDINAL
ftr-294	1319	1	276	CARDINAL
ftr-294	1320	1	irs	ORG
ftr-294	1320	2	irs	ORG
ftr-294	1321	1	277	CARDINAL
ftr-294	1322	1	529	CARDINAL
ftr-294	1322	2	u.s.	GPE
ftr-294	1322	3	120	CARDINAL
ftr-294	1323	1	264	CARDINAL
ftr-294	1324	1	chevron	ORG
ftr-294	1324	2	zero	CARDINAL
ftr-294	1324	3	174	CARDINAL
ftr-294	1324	4	240–42	CARDINAL
ftr-294	1325	1	2013	DATE
ftr-294	1326	1	47	CARDINAL
ftr-294	1327	1	278	CARDINAL
ftr-294	1327	2	congress	ORG
ftr-294	1327	3	congress	ORG
ftr-294	1328	1	two	CARDINAL
ftr-294	1329	1	a.	PERSON
ftr-294	1331	1	food and drug administration	ORG
ftr-294	1331	2	brown & williamson	ORG
ftr-294	1331	3	279	CARDINAL
ftr-294	1331	4	the supreme court	ORG
ftr-294	1331	5	the food and drug administration	ORG
ftr-294	1331	6	fda	ORG
ftr-294	1332	1	fda	ORG
ftr-294	1333	1	280	CARDINAL
ftr-294	1333	2	the food and drug administration	ORG
ftr-294	1334	1	years later	DATE
ftr-294	1335	1	the food and drug administration	ORG
ftr-294	1336	1	281	CARDINAL
ftr-294	1336	2	chevron	ORG
ftr-294	1336	3	first	ORDINAL
ftr-294	1336	4	congress	ORG
ftr-294	1336	5	fda	ORG
ftr-294	1337	1	congress	ORG
ftr-294	1338	1	the 35 years	DATE
ftr-294	1338	2	282	CARDINAL
ftr-294	1339	1	1929	DATE
ftr-294	1339	2	congress	ORG
ftr-294	1339	3	fda	ORG
ftr-294	1340	1	283	CARDINAL
ftr-294	1340	2	congress	ORG
ftr-294	1340	3	fda	ORG
ftr-294	1341	1	284 278	CARDINAL
ftr-294	1342	1	chevron	ORG
ftr-294	1342	2	u.s.a., inc.	ORG
ftr-294	1344	1	council, inc.	ORG
ftr-294	1344	2	467	CARDINAL
ftr-294	1344	3	837	CARDINAL
ftr-294	1344	4	843	CARDINAL
ftr-294	1344	5	1984	DATE
ftr-294	1345	1	279	CARDINAL
ftr-294	1346	1	529	CARDINAL
ftr-294	1346	2	u.s.	GPE
ftr-294	1346	3	120	CARDINAL
ftr-294	1347	1	264	CARDINAL
ftr-294	1348	1	chevron	ORG
ftr-294	1348	2	zero	CARDINAL
ftr-294	1348	3	174	CARDINAL
ftr-294	1348	4	240–42	CARDINAL
ftr-294	1349	1	280	CARDINAL
ftr-294	1349	2	529	CARDINAL
ftr-294	1349	3	u.s.	GPE
ftr-294	1349	4	126	CARDINAL
ftr-294	1350	1	281	CARDINAL
ftr-294	1351	1	127	CARDINAL
ftr-294	1351	2	61	CARDINAL
ftr-294	1352	1	44418 (1996	DATE
ftr-294	1353	1	282	CARDINAL
ftr-294	1354	1	143	CARDINAL
ftr-294	1354	2	283	CARDINAL
ftr-294	1355	1	137–40	CARDINAL
ftr-294	1356	1	284	CARDINAL
ftr-294	1358	1	v. brown & williamson tobacco corp.	ORG
ftr-294	1358	2	529	CARDINAL
ftr-294	1358	3	u.s.	GPE
ftr-294	1358	4	120	CARDINAL
ftr-294	1358	5	144	CARDINAL
ftr-294	1359	1	48	CARDINAL
ftr-294	1359	2	florida	GPE
ftr-294	1360	1	15:1	CARDINAL
ftr-294	1360	2	285	CARDINAL
ftr-294	1360	3	fda	ORG
ftr-294	1361	1	286	CARDINAL
ftr-294	1361	2	fda	ORG
ftr-294	1362	1	287	CARDINAL
ftr-294	1362	2	congress	ORG
ftr-294	1363	1	288	CARDINAL
ftr-294	1363	2	congress	ORG
ftr-294	1363	3	fda	ORG
ftr-294	1364	1	289	CARDINAL
ftr-294	1364	2	2001	DATE
ftr-294	1364	3	whitman v. american trucking associations inc.	PERSON
ftr-294	1364	4	290	CARDINAL
ftr-294	1364	5	the supreme court	ORG
ftr-294	1364	6	the environmental protection agency	ORG
ftr-294	1364	7	epa	ORG
ftr-294	1364	8	chevron	ORG
ftr-294	1364	9	1	CARDINAL
ftr-294	1364	10	291	CARDINAL
ftr-294	1364	11	epa	ORG
ftr-294	1365	1	292	CARDINAL
ftr-294	1365	2	epa	ORG
ftr-294	1368	1	293	CARDINAL
ftr-294	1368	2	congress	ORG
ftr-294	1368	3	epa	ORG
ftr-294	1369	1	congress	ORG
ftr-294	1370	1	294	CARDINAL
ftr-294	1370	2	congress	ORG
ftr-294	1370	3	treasury	ORG
ftr-294	1370	4	section 7805(b)(3	LAW
ftr-294	1371	1	285	CARDINAL
ftr-294	1372	1	132	CARDINAL
ftr-294	1373	1	286	CARDINAL
ftr-294	1374	1	133	CARDINAL
ftr-294	1375	1	287	CARDINAL
ftr-294	1376	1	137	CARDINAL
ftr-294	1377	1	288	CARDINAL
ftr-294	1380	1	v. brown & williamson tobacco corp.	ORG
ftr-294	1380	2	529	CARDINAL
ftr-294	1380	3	u.s.	GPE
ftr-294	1380	4	120	CARDINAL
ftr-294	1380	5	137	CARDINAL
ftr-294	1380	6	2000	DATE
ftr-294	1381	1	290	CARDINAL
ftr-294	1382	1	531	CARDINAL
ftr-294	1382	2	457	CARDINAL
ftr-294	1382	3	2001	DATE
ftr-294	1382	4	291	CARDINAL
ftr-294	1383	1	whitman	ORG
ftr-294	1383	2	531	CARDINAL
ftr-294	1383	3	u.s.	GPE
ftr-294	1383	4	481	CARDINAL
ftr-294	1384	1	2	CARDINAL
ftr-294	1386	1	epa	ORG
ftr-294	1389	1	292	CARDINAL
ftr-294	1390	1	465	CARDINAL
ftr-294	1390	2	42 u.s.c	CARDINAL
ftr-294	1391	1	7409(b)(1	CARDINAL
ftr-294	1392	1	293	CARDINAL
ftr-294	1393	1	458	CARDINAL
ftr-294	1394	1	294	CARDINAL
ftr-294	1395	1	468	CARDINAL
ftr-294	1396	1	2013	DATE
ftr-294	1397	1	49	CARDINAL
ftr-294	1397	2	1.752-6	QUANTITY
ftr-294	1399	1	congress	ORG
ftr-294	1399	2	section 358	LAW
ftr-294	1401	1	295	CARDINAL
ftr-294	1401	2	1.752-6	CARDINAL
ftr-294	1402	1	296	CARDINAL
ftr-294	1402	2	section 7805(b)(3	LAW
ftr-294	1403	1	297	CARDINAL
ftr-294	1403	2	congress	ORG
ftr-294	1403	3	daily	DATE
ftr-294	1404	1	298	CARDINAL
ftr-294	1404	2	brown & williamson	ORG
ftr-294	1404	3	299	CARDINAL
ftr-294	1404	4	fda	ORG
ftr-294	1405	1	300	CARDINAL
ftr-294	1405	2	congress	ORG
ftr-294	1406	1	301	CARDINAL
ftr-294	1406	2	mci telecommunications corp.	ORG
ftr-294	1407	1	american telephone & telegraph	ORG
ftr-294	1407	2	302	CARDINAL
ftr-294	1407	3	mci	ORG
ftr-294	1407	4	gonzales v.	PERSON
ftr-294	1407	5	oregon	GPE
ftr-294	1408	1	303	CARDINAL
ftr-294	1408	2	mci	ORG
ftr-294	1408	3	fcc	ORG
ftr-294	1408	4	1934	DATE
ftr-294	1408	5	fcc	ORG
ftr-294	1408	6	295	CARDINAL
ftr-294	1409	1	united states	GPE
ftr-294	1409	2	sala	GPE
ftr-294	1409	3	united states	GPE
ftr-294	1410	1	supra	PERSON
ftr-294	1410	2	138	CARDINAL
ftr-294	1410	3	9	CARDINAL
ftr-294	1410	4	296	CARDINAL
ftr-294	1411	1	whitman v. american trucking ass’n inc.	PERSON
ftr-294	1411	2	531	CARDINAL
ftr-294	1411	3	457	CARDINAL
ftr-294	1411	4	468	CARDINAL
ftr-294	1411	5	2001	DATE
ftr-294	1412	1	297	CARDINAL
ftr-294	1413	1	stephen breyer	PERSON
ftr-294	1413	2	38	CARDINAL
ftr-294	1414	1	l. rev	PERSON
ftr-294	1414	2	363	CARDINAL
ftr-294	1414	3	370	CARDINAL
ftr-294	1414	4	1986	DATE
ftr-294	1415	1	298	CARDINAL
ftr-294	1417	1	v. brown & williamson tobacco corp.	ORG
ftr-294	1417	2	529	CARDINAL
ftr-294	1417	3	u.s.	GPE
ftr-294	1417	4	120	CARDINAL
ftr-294	1417	5	159	CARDINAL
ftr-294	1417	6	2000	DATE
ftr-294	1418	1	299	CARDINAL
ftr-294	1418	2	529	CARDINAL
ftr-294	1418	3	u.s.	GPE
ftr-294	1418	4	120	CARDINAL
ftr-294	1419	1	300	CARDINAL
ftr-294	1420	1	147	CARDINAL
ftr-294	1421	1	301	CARDINAL
ftr-294	1422	1	160	CARDINAL
ftr-294	1422	2	302	CARDINAL
ftr-294	1423	1	512	CARDINAL
ftr-294	1423	2	218	CARDINAL
ftr-294	1423	3	1994	DATE
ftr-294	1424	1	303	CARDINAL
ftr-294	1425	1	546	CARDINAL
ftr-294	1425	2	243	CARDINAL
ftr-294	1425	3	2006	DATE
ftr-294	1426	1	50	CARDINAL
ftr-294	1426	2	florida	GPE
ftr-294	1427	1	15:1	CARDINAL
ftr-294	1428	1	304	CARDINAL
ftr-294	1428	2	congress	ORG
ftr-294	1429	1	305	CARDINAL
ftr-294	1429	2	306	CARDINAL
ftr-294	1429	3	the supreme court	ORG
ftr-294	1431	1	307	CARDINAL
ftr-294	1431	2	congress	ORG
ftr-294	1432	1	308	CARDINAL
ftr-294	1432	2	congress	ORG
ftr-294	1432	3	treasury	ORG
ftr-294	1432	4	section 7805(b)(3	LAW
ftr-294	1433	1	treasury	ORG
ftr-294	1433	2	309	CARDINAL
ftr-294	1433	3	brown & williamson	ORG
ftr-294	1433	4	gonzales	PERSON
ftr-294	1434	1	treasury	ORG
ftr-294	1435	1	1.752-6	DATE
ftr-294	1435	2	congress	ORG
ftr-294	1435	3	section 358	LAW
ftr-294	1435	4	351	CARDINAL
ftr-294	1435	5	1.752-6	DATE
ftr-294	1436	1	1.752-6	CARDINAL
ftr-294	1436	2	section 358	LAW
ftr-294	1436	3	section 351	LAW
ftr-294	1437	1	1.752-6	DATE
ftr-294	1437	2	congress	ORG
ftr-294	1438	1	congress	ORG
ftr-294	1438	2	treasury	ORG
ftr-294	1438	3	section 7805(b)(3	LAW
ftr-294	1438	4	304	CARDINAL
ftr-294	1439	1	mci	ORG
ftr-294	1439	2	512	CARDINAL
ftr-294	1439	3	u.s.	GPE
ftr-294	1439	4	221	CARDINAL
ftr-294	1440	1	305	CARDINAL
ftr-294	1441	1	231	CARDINAL
ftr-294	1442	1	306	CARDINAL
ftr-294	1443	1	gonzales	PERSON
ftr-294	1443	2	546	CARDINAL
ftr-294	1443	3	u.s. 243	DATE
ftr-294	1443	4	307	CARDINAL
ftr-294	1444	1	267	CARDINAL
ftr-294	1445	1	308	CARDINAL
ftr-294	1446	1	309	CARDINAL
ftr-294	1447	1	food and drug admin	ORG
ftr-294	1448	1	v. brown & williamson tobacco corp.	ORG
ftr-294	1448	2	529	CARDINAL
ftr-294	1448	3	u.s.	GPE
ftr-294	1448	4	120	CARDINAL
ftr-294	1448	5	147	CARDINAL
ftr-294	1448	6	2013	DATE
ftr-294	1449	1	51	CARDINAL
ftr-294	1449	2	brown & williamson’s	ORG
ftr-294	1449	3	1	CARDINAL
ftr-294	1450	1	chevron	ORG
ftr-294	1450	2	2	CARDINAL
ftr-294	1450	3	treasury	ORG
ftr-294	1450	4	section 7805(b)(3	LAW
ftr-294	1450	5	treasury	ORG
ftr-294	1450	6	section 7805(b)(3	LAW
ftr-294	1450	7	chevron	ORG
ftr-294	1450	8	first	ORDINAL
ftr-294	1450	9	310	CARDINAL
ftr-294	1450	10	section 7805(b)(3	LAW
ftr-294	1450	11	311	CARDINAL
ftr-294	1451	1	1	CARDINAL
ftr-294	1451	2	treasury	ORG
ftr-294	1452	1	chevron	ORG
ftr-294	1452	2	2	CARDINAL
ftr-294	1452	3	the supreme court	ORG
ftr-294	1453	1	312	CARDINAL
ftr-294	1454	1	313	CARDINAL
ftr-294	1454	2	v. united	GPE
ftr-294	1454	3	314	CARDINAL
ftr-294	1454	4	the supreme court	ORG
ftr-294	1454	5	the u.s. army corps of engineers’ (corps	ORG
ftr-294	1455	1	315	CARDINAL
ftr-294	1455	2	the united states	GPE
ftr-294	1456	1	316	CARDINAL
ftr-294	1456	2	the united states	GPE
ftr-294	1456	3	317	CARDINAL
ftr-294	1456	4	310	CARDINAL
ftr-294	1457	1	chevron	ORG
ftr-294	1457	2	u.s.a., inc.	ORG
ftr-294	1459	1	council, inc.	ORG
ftr-294	1459	2	467	CARDINAL
ftr-294	1459	3	837	CARDINAL
ftr-294	1459	4	843	CARDINAL
ftr-294	1459	5	1984	DATE
ftr-294	1460	1	311	CARDINAL
ftr-294	1461	1	844	CARDINAL
ftr-294	1462	1	312	CARDINAL
ftr-294	1462	2	raponos v. united states	PERSON
ftr-294	1462	3	547	CARDINAL
ftr-294	1462	4	715	CARDINAL
ftr-294	1462	5	731–32	DATE
ftr-294	1462	6	2006	DATE
ftr-294	1463	1	the united states	GPE
ftr-294	1465	1	33	CARDINAL
ftr-294	1467	1	the united states	GPE
ftr-294	1467	2	u.s.	GPE
ftr-294	1467	3	army corps	ORG
ftr-294	1468	1	313	CARDINAL
ftr-294	1469	1	supra	PERSON
ftr-294	1469	2	26	CARDINAL
ftr-294	1469	3	697	CARDINAL
ftr-294	1469	4	judulang	PERSON
ftr-294	1469	5	132	CARDINAL
ftr-294	1469	6	s. ct	PERSON
ftr-294	1469	7	476	CARDINAL
ftr-294	1469	8	479	CARDINAL
ftr-294	1469	9	2011	DATE
ftr-294	1470	1	314	CARDINAL
ftr-294	1470	2	547	CARDINAL
ftr-294	1470	3	715	CARDINAL
ftr-294	1470	4	2006	DATE
ftr-294	1471	1	315	CARDINAL
ftr-294	1472	1	723	CARDINAL
ftr-294	1473	1	316	CARDINAL
ftr-294	1474	1	317	CARDINAL
ftr-294	1475	1	v. united states	PERSON
ftr-294	1475	2	547	CARDINAL
ftr-294	1475	3	715	CARDINAL
ftr-294	1475	4	723	CARDINAL
ftr-294	1475	5	2006	DATE
ftr-294	1476	1	http://web2.westlaw.com/find/default.wl?mt=208&db=1000546&docname=33uscas1362&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2009382759&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=t&pbc=0f45878f&referenceposition=sp%3b794b00004e3d1&rs=wlw13.04 52	ORG
ftr-294	1476	2	florida	GPE
ftr-294	1477	1	15:1	CARDINAL
ftr-294	1478	1	318	CARDINAL
ftr-294	1478	2	the supreme court	ORG
ftr-294	1478	3	the united states	GPE
ftr-294	1479	1	319	CARDINAL
ftr-294	1479	2	the united states	GPE
ftr-294	1480	1	320	CARDINAL
ftr-294	1480	2	the united states	GPE
ftr-294	1481	1	321	CARDINAL
ftr-294	1481	2	treasury	ORG
ftr-294	1481	3	section 7805(b)(3	LAW
ftr-294	1481	4	one	CARDINAL
ftr-294	1481	5	iv(a)(4	GPE
ftr-294	1481	6	congress	ORG
ftr-294	1482	1	chevron	ORG
ftr-294	1482	2	2	CARDINAL
ftr-294	1482	3	the brown & williamson court	ORG
ftr-294	1482	4	chevron	ORG
ftr-294	1482	5	1	CARDINAL
ftr-294	1483	1	322	CARDINAL
ftr-294	1483	2	chevron	ORG
ftr-294	1483	3	1	CARDINAL
ftr-294	1483	4	2	CARDINAL
ftr-294	1483	5	treasury	ORG
ftr-294	1483	6	section 7805(b)(3	LAW
ftr-294	1484	1	318	CARDINAL
ftr-294	1485	1	724	CARDINAL
ftr-294	1486	1	319	CARDINAL
ftr-294	1487	1	731–32	DATE
ftr-294	1487	2	320	CARDINAL
ftr-294	1488	1	739	CARDINAL
ftr-294	1488	2	321	CARDINAL
ftr-294	1489	1	322	CARDINAL
ftr-294	1490	1	matthew c. stephenson & adrian	PERSON
ftr-294	1490	2	chevron	ORG
ftr-294	1490	3	only one	CARDINAL
ftr-294	1490	4	95	CARDINAL
ftr-294	1491	1	l. rev 597	PERSON
ftr-294	1491	2	599	CARDINAL
ftr-294	1491	3	2009	DATE
ftr-294	1491	4	one	CARDINAL
ftr-294	1491	5	two	CARDINAL
ftr-294	1491	6	two	CARDINAL
ftr-294	1492	1	fda	ORG
ftr-294	1492	2	brown & williamson	ORG
ftr-294	1492	3	the supreme court	ORG
ftr-294	1492	4	fda	ORG
ftr-294	1493	1	congress	ORG
ftr-294	1493	2	fda	ORG
ftr-294	1494	1	fda	ORG
ftr-294	1496	1	fda	ORG
ftr-294	1496	2	chevron	ORG
ftr-294	1496	3	two	CARDINAL
ftr-294	1497	1	599–600	CARDINAL
ftr-294	1498	1	2013	DATE
ftr-294	1499	1	53	CARDINAL
ftr-294	1499	2	1.752-6	CARDINAL
ftr-294	1500	1	2	CARDINAL
ftr-294	1500	2	chevron	ORG
ftr-294	1500	3	2	CARDINAL
ftr-294	1501	1	323	PRODUCT
ftr-294	1502	1	324	CARDINAL
ftr-294	1502	2	of united states, inc.	GPE
ftr-294	1503	1	v. state farm mutual automobile insurance	ORG
ftr-294	1503	2	325	CARDINAL
ftr-294	1506	1	congress	ORG
ftr-294	1507	1	326	CARDINAL
ftr-294	1507	2	the supreme court	ORG
ftr-294	1507	3	chevron	ORG
ftr-294	1507	4	2	CARDINAL
ftr-294	1507	5	323	CARDINAL
ftr-294	1507	6	5	CARDINAL
ftr-294	1508	1	706(2)(a	DATE
ftr-294	1508	2	2000	DATE
ftr-294	1509	1	324	CARDINAL
ftr-294	1510	1	kathryn a. watts	PERSON
ftr-294	1510	2	119	CARDINAL
ftr-294	1510	3	2	CARDINAL
ftr-294	1510	4	2009	DATE
ftr-294	1511	1	d.c.	GPE
ftr-294	1511	2	apa	PERSON
ftr-294	1512	1	matthew warren	PERSON
ftr-294	1512	2	d.c.	GPE
ftr-294	1513	1	90	CARDINAL
ftr-294	1513	2	geo	PRODUCT
ftr-294	1513	3	l.j	ORG
ftr-294	1513	4	2599	CARDINAL
ftr-294	1513	5	2002	DATE
ftr-294	1514	1	325	CARDINAL
ftr-294	1515	1	463	CARDINAL
ftr-294	1515	2	29 (1983	DATE
ftr-294	1516	1	326	CARDINAL
ftr-294	1517	1	43	DATE
ftr-294	1517	2	burlington	ORG
ftr-294	1517	3	united states	GPE
ftr-294	1517	4	371	CARDINAL
ftr-294	1517	5	156	CARDINAL
ftr-294	1517	6	83	CARDINAL
ftr-294	1517	7	s. ct	PERSON
ftr-294	1517	8	239	CARDINAL
ftr-294	1517	9	9	CARDINAL
ftr-294	1517	10	1962	DATE
ftr-294	1517	11	bowman transportation, inc.	ORG
ftr-294	1518	1	arkansas	GPE
ftr-294	1518	2	419	CARDINAL
ftr-294	1518	3	281	CARDINAL
ftr-294	1518	4	285	DATE
ftr-294	1518	5	95	CARDINAL
ftr-294	1518	6	s. ct	PERSON
ftr-294	1518	7	438	CARDINAL
ftr-294	1518	8	442	CARDINAL
ftr-294	1518	9	1974	DATE
ftr-294	1519	1	overton park	GPE
ftr-294	1519	2	volpe	PERSON
ftr-294	1519	3	401	CARDINAL
ftr-294	1519	4	402	CARDINAL
ftr-294	1519	5	416	CARDINAL
ftr-294	1519	6	91	CARDINAL
ftr-294	1519	7	s. ct.	PERSON
ftr-294	1519	8	814	CARDINAL
ftr-294	1519	9	823	CARDINAL
ftr-294	1519	10	1971	DATE
ftr-294	1520	1	54	CARDINAL
ftr-294	1520	2	florida	GPE
ftr-294	1521	1	15:1	CARDINAL
ftr-294	1521	2	two	CARDINAL
ftr-294	1522	1	327	CARDINAL
ftr-294	1522	2	chevron	ORG
ftr-294	1522	3	second	ORDINAL
ftr-294	1522	4	treasury	ORG
ftr-294	1523	1	328	CARDINAL
ftr-294	1523	2	treasury	ORG
ftr-294	1523	3	section 7805(b)(3	LAW
ftr-294	1523	4	2	CARDINAL
ftr-294	1523	5	treasury	ORG
ftr-294	1524	1	treasury	ORG
ftr-294	1524	2	the department of justice	ORG
ftr-294	1525	1	treasury	ORG
ftr-294	1525	2	1.752-6	DATE
ftr-294	1525	3		CARDINAL
ftr-294	1525	4	1.752-6	DATE
ftr-294	1525	5	section 358	LAW
ftr-294	1525	6	section 358	LAW
ftr-294	1526	1	329 	CARDINAL
ftr-294	1528	1	330 	CARDINAL
ftr-294	1529	1	327	CARDINAL
ftr-294	1530	1	judulang	PERSON
ftr-294	1530	2	132	CARDINAL
ftr-294	1530	3	s. ct	PERSON
ftr-294	1531	1	476	CARDINAL
ftr-294	1531	2	476	CARDINAL
ftr-294	1531	3	2011	DATE
ftr-294	1532	1	second	ORDINAL
ftr-294	1532	2	chevron u.s.a. inc.	ORG
ftr-294	1533	1	council, inc.	ORG
ftr-294	1538	1	chevron	ORG
ftr-294	1538	2	two	CARDINAL
ftr-294	1538	3	chevron	ORG
ftr-294	1538	4	u.s.a., inc.	ORG
ftr-294	1540	1	council, inc.	ORG
ftr-294	1540	2	467	CARDINAL
ftr-294	1540	3	837	CARDINAL
ftr-294	1540	4	104 s. ct	PERSON
ftr-294	1540	5	2778	CARDINAL
ftr-294	1540	6	81	CARDINAL
ftr-294	1540	7	l. ed.2d 694	ORG
ftr-294	1540	8	1984	DATE
ftr-294	1541	1	328	CARDINAL
ftr-294	1542	1	dominion resources inc.	ORG
ftr-294	1543	1	v. united states	GPE
ftr-294	1543	2	681	CARDINAL
ftr-294	1543	3	1313	CARDINAL
ftr-294	1543	4	1319	CARDINAL
ftr-294	1543	5	2012	DATE
ftr-294	1544	1	329	CARDINAL
ftr-294	1545	1	united states	ORG
ftr-294	1545	2	sala	GPE
ftr-294	1545	3	united states	GPE
ftr-294	1546	1	supra	PERSON
ftr-294	1546	2	138	CARDINAL
ftr-294	1546	3	9	CARDINAL
ftr-294	1546	4	330	CARDINAL
ftr-294	1548	1	1727	CARDINAL
ftr-294	1548	2	united states	ORG
ftr-294	1548	3	treasury	ORG
ftr-294	1548	4	1.752-6	CARDINAL
ftr-294	1549	1	apr. 21, 2008	DATE
ftr-294	1550	1	2013	DATE
ftr-294	1551	1	55	CARDINAL
ftr-294	1552	1	331	CARDINAL
ftr-294	1552	2	congress	ORG
ftr-294	1552	3	section 7805(b)(3	LAW
ftr-294	1553	1	treasury	ORG
ftr-294	1553	2	chevron	ORG
ftr-294	1553	3	second	ORDINAL
ftr-294	1554	1	leandra lederman	PERSON
ftr-294	1554	2	reflect[s	ORG
ftr-294	1555	1	332 vi	QUANTITY
ftr-294	1555	2	1996	DATE
ftr-294	1556	1	treasury	ORG
ftr-294	1557	1	1996	DATE
ftr-294	1558	1	2	CARDINAL
ftr-294	1558	2	treasury	ORG
ftr-294	1559	1	section 7805(b)(3	LAW
ftr-294	1559	2	treasury	ORG
ftr-294	1560	1	333	CARDINAL
ftr-294	1560	2	congress	ORG
ftr-294	1561	1	treasury	ORG
ftr-294	1562	1	the supreme court	ORG
ftr-294	1562	2	mayo foundation	ORG
ftr-294	1562	3	v. united states	GPE
ftr-294	1563	1	334	CARDINAL
ftr-294	1563	2	first	ORDINAL
ftr-294	1563	3	treasury	ORG
ftr-294	1563	4	section 7805(b)(3	LAW
ftr-294	1565	1	treasury	ORG
ftr-294	1566	1	treasury	ORG
ftr-294	1568	1	331	CARDINAL
ftr-294	1569	1	254	CARDINAL
ftr-294	1569	2	578	CARDINAL
ftr-294	1569	3	624	CARDINAL
ftr-294	1569	4	d. del.	GPE
ftr-294	1569	5	2000	DATE
ftr-294	1569	6	aff’d	ORG
ftr-294	1569	7	301	CARDINAL
ftr-294	1569	8	96	CARDINAL
ftr-294	1569	9	3d	CARDINAL
ftr-294	1569	10	2002	DATE
ftr-294	1570	1	332	CARDINAL
ftr-294	1571	1	supra	PERSON
ftr-294	1571	2	26	CARDINAL
ftr-294	1571	3	698	CARDINAL
ftr-294	1572	1	333	CARDINAL
ftr-294	1573	1	7805(b)(3	CARDINAL
ftr-294	1573	2	2006	DATE
ftr-294	1574	1	334	CARDINAL
ftr-294	1575	1	131	CARDINAL
ftr-294	1575	2	s. ct	PERSON
ftr-294	1575	3	704	CARDINAL
ftr-294	1575	4	2011	DATE