id	sid	eid	entity	type
ftr-299	1	1	florida	GPE
ftr-299	1	2	florida	GPE
ftr-299	1	3	15	CARDINAL
ftr-299	1	4	2014	DATE
ftr-299	1	5	5	CARDINAL
ftr-299	1	6	the year 2013	DATE
ftr-299	1	7	less long ago	DATE
ftr-299	2	1	martin j. mcmahon	PERSON
ftr-299	2	2	jr.	PERSON
ftr-299	2	3	ira b.	PERSON
ftr-299	2	4	daniel l. simmons *** *	PERSON
ftr-299	2	5	james j. freeland	PERSON
ftr-299	2	6	university of florida	ORG
ftr-299	2	7	fredric g. levin college	PERSON
ftr-299	3	1	university of houston law center	ORG
ftr-299	4	1	university of california davis school of law	ORG
ftr-299	5	1	the internal revenue service	ORG
ftr-299	5	2	twelve months	DATE
ftr-299	6	1	one	CARDINAL
ftr-299	6	2	one	CARDINAL
ftr-299	8	1	1	CARDINAL
ftr-299	8	2	2	CARDINAL
ftr-299	8	3	3	CARDINAL
ftr-299	8	4	4	CARDINAL
ftr-299	8	5	dan	PERSON
ftr-299	8	6	marty	PERSON
ftr-299	8	7	at least one	CARDINAL
ftr-299	12	1	marty	PERSON
ftr-299	12	2	dan	PERSON
ftr-299	13	1	bruce a. mcgovern	PERSON
ftr-299	13	2	dean	PERSON
ftr-299	13	3	south texas college of law	ORG
ftr-299	14	1	bruce	PERSON
ftr-299	15	1	234	CARDINAL
ftr-299	15	2	florida	GPE
ftr-299	16	1	15:5	CARDINAL
ftr-299	16	2	i. accounting	ORG
ftr-299	16	3	236	CARDINAL
ftr-299	16	4	236	CARDINAL
ftr-299	16	5	236	CARDINAL
ftr-299	16	6	236	CARDINAL
ftr-299	16	7	236 ii	QUANTITY
ftr-299	18	1	238	CARDINAL
ftr-299	18	2	238	CARDINAL
ftr-299	18	3	243	CARDINAL
ftr-299	18	4	258	CARDINAL
ftr-299	18	5	d.	NORP
ftr-299	18	6	261	CARDINAL
ftr-299	18	7	268	CARDINAL
ftr-299	19	1	275	CARDINAL
ftr-299	19	2	277	CARDINAL
ftr-299	19	3	277	CARDINAL
ftr-299	19	4	280 iii	QUANTITY
ftr-299	19	5	284 a.	PERSON
ftr-299	19	6	284	CARDINAL
ftr-299	19	7	286	CARDINAL
ftr-299	19	8	287	CARDINAL
ftr-299	19	9	287	CARDINAL
ftr-299	19	10	287	CARDINAL
ftr-299	19	11	1033	CARDINAL
ftr-299	19	12	290	CARDINAL
ftr-299	19	13	1035	CARDINAL
ftr-299	19	14	291	CARDINAL
ftr-299	19	15	291	CARDINAL
ftr-299	19	16	291	CARDINAL
ftr-299	19	17	291	CARDINAL
ftr-299	19	18	295	CARDINAL
ftr-299	19	19	section 83	LAW
ftr-299	19	20	293and	DATE
ftr-299	19	21	295	CARDINAL
ftr-299	19	22	298	CARDINAL
ftr-299	19	23	301	CARDINAL
ftr-299	19	24	a. rates	PERSON
ftr-299	19	25	301	CARDINAL
ftr-299	19	26	312	CARDINAL
ftr-299	19	27	280a	ORG
ftr-299	19	28	318	CARDINAL
ftr-299	19	29	320 e.	PRODUCT
ftr-299	19	30	324	CARDINAL
ftr-299	19	31	324	CARDINAL
ftr-299	19	32	324 vi	PERSON
ftr-299	19	33	325	CARDINAL
ftr-299	19	34	325	CARDINAL
ftr-299	19	35	327	CARDINAL
ftr-299	20	1	328	CARDINAL
ftr-299	20	2	2014	DATE
ftr-299	20	3	235	CARDINAL
ftr-299	20	4	329	CARDINAL
ftr-299	20	5	333	CARDINAL
ftr-299	20	6	333	CARDINAL
ftr-299	20	7	333	CARDINAL
ftr-299	20	8	340	CARDINAL
ftr-299	20	9	341	CARDINAL
ftr-299	20	10	years	DATE
ftr-299	20	11	341	CARDINAL
ftr-299	20	12	348	CARDINAL
ftr-299	20	13	352	CARDINAL
ftr-299	20	14	d.	NORP
ftr-299	20	15	357	CARDINAL
ftr-299	20	16	358	CARDINAL
ftr-299	21	1	358	CARDINAL
ftr-299	21	2	365	CARDINAL
ftr-299	22	1	367	CARDINAL
ftr-299	23	1	367	CARDINAL
ftr-299	23	2	378	CARDINAL
ftr-299	24	1	378	CARDINAL
ftr-299	24	2	d.	NORP
ftr-299	25	1	379	CARDINAL
ftr-299	26	1	384	CARDINAL
ftr-299	26	2	384	CARDINAL
ftr-299	26	3	393	CARDINAL
ftr-299	26	4	405	CARDINAL
ftr-299	27	1	405 b. discovery	QUANTITY
ftr-299	28	1	413	CARDINAL
ftr-299	29	1	417	CARDINAL
ftr-299	29	2	d.	NORP
ftr-299	30	1	418	CARDINAL
ftr-299	31	1	419	CARDINAL
ftr-299	31	2	f. liens	PERSON
ftr-299	32	1	423	CARDINAL
ftr-299	32	2	429	CARDINAL
ftr-299	32	3	434	CARDINAL
ftr-299	32	4	436	CARDINAL
ftr-299	32	5	436	CARDINAL
ftr-299	32	6	443	CARDINAL
ftr-299	32	7	443	CARDINAL
ftr-299	33	1	444 a.	PERSON
ftr-299	33	2	444 236	CARDINAL
ftr-299	33	3	florida	GPE
ftr-299	35	1	15:5	CARDINAL
ftr-299	35	2	i. accounting a. accounting methods	ORG
ftr-299	35	3	1	CARDINAL
ftr-299	37	1	proc	PERSON
ftr-299	38	1	2013-29	DATE
ftr-299	38	2	2013-33	DATE
ftr-299	39	1	141	CARDINAL
ftr-299	39	2	7/24/13	CARDINAL
ftr-299	43	1	the year	DATE
ftr-299	43	2	the subsequent year	DATE
ftr-299	44	1	proc	PERSON
ftr-299	45	1	2011-18, 2011-5	DATE
ftr-299	45	2	443	CARDINAL
ftr-299	45	3	proc	PERSON
ftr-299	46	1	2004-34	DATE
ftr-299	46	2	991	CARDINAL
ftr-299	47	1	years	DATE
ftr-299	47	2	12/31/10	CARDINAL
ftr-299	47	3	2013	DATE
ftr-299	48	1	2013	DATE
ftr-299	49	1	d. year	ORG
ftr-299	49	2	1	CARDINAL
ftr-299	50	1	the year	DATE
ftr-299	51	1	veco corp.	ORG
ftr-299	52	1	141	CARDINAL
ftr-299	54	1	14	CARDINAL
ftr-299	55	1	years	DATE
ftr-299	56	1	more than one year	DATE
ftr-299	57	1	first	ORDINAL
ftr-299	58	1	2014	DATE
ftr-299	58	2	237	CARDINAL
ftr-299	59	1	the end of its year	DATE
ftr-299	60	1	§ 461(h	ORG
ftr-299	61	1	3½-month	CARDINAL
ftr-299	61	2	reg	CARDINAL
ftr-299	62	1	1.461-4(d)(6)(ii	CARDINAL
ftr-299	63	1	irs	ORG
ftr-299	64	1	8½ months	DATE
ftr-299	64	2	461(h)(3)(a)(ii)(ii	DATE
ftr-299	64	3	461(h)(3)(a)(iv)(i	CARDINAL
ftr-299	65	1	one	CARDINAL
ftr-299	68	1	rept	GPE
ftr-299	70	1	98	CARDINAL
ftr-299	70	2	874	CARDINAL
ftr-299	70	3	1984	DATE
ftr-299	70	4	1984-3	DATE
ftr-299	71	1	2	CARDINAL
ftr-299	71	2	1	CARDINAL
ftr-299	71	3	128	DATE
ftr-299	71	4	one-year	DATE
ftr-299	71	5	july 1, 1985	DATE
ftr-299	71	6	between 1985 and 1986	DATE
ftr-299	72	1	1985	DATE
ftr-299	73	1	between two years	DATE
ftr-299	75	1	1.461-5(b)(4)(iii	CARDINAL
ftr-299	77	1	over more than one	CARDINAL
ftr-299	79	1	2	CARDINAL
ftr-299	79	2	irs	ORG
ftr-299	79	3	§ 461(h	ORG
ftr-299	80	1	suriel v. commissioner	PERSON
ftr-299	80	2	141	CARDINAL
ftr-299	82	1	16	CARDINAL
ftr-299	83	1	238	CARDINAL
ftr-299	83	2	florida	GPE
ftr-299	85	1	15:5	CARDINAL
ftr-299	86	1	46	CARDINAL
ftr-299	86	2	puerto rico	GPE
ftr-299	86	3	4	CARDINAL
ftr-299	86	4	u.s.	GPE
ftr-299	86	5	msa	ORG
ftr-299	87	1	242,314,534	MONEY
ftr-299	87	2	12	CARDINAL
ftr-299	87	3	annual	DATE
ftr-299	87	4	2005	DATE
ftr-299	87	5	2016	DATE
ftr-299	89	1	4,661,190	MONEY
ftr-299	90	1	irs	ORG
ftr-299	90	2	242,314,534	MONEY
ftr-299	91	1	irs	ORG
ftr-299	92	1	section 468b(a	LAW
ftr-299	92	2	section 461(h	LAW
ftr-299	96	1	irs	ORG
ftr-299	97	1	§§ 163(a	ORG
ftr-299	98	1	1	CARDINAL
ftr-299	99	1	el niño	PERSON
ftr-299	100	1	garcia v. commissioner	PERSON
ftr-299	100	2	140	CARDINAL
ftr-299	100	3	141	CARDINAL
ftr-299	100	4	3/14/13	CARDINAL
ftr-299	101	1	sergio garcia	PERSON
ftr-299	101	2	switzerland	GPE
ftr-299	101	3	taylormade golf co.	ORG
ftr-299	102	1	garcia	PERSON
ftr-299	103	1	receive[d	GPE
ftr-299	103	2	garcia	PERSON
ftr-299	104	1	garcia	PERSON
ftr-299	104	2	each year	DATE
ftr-299	105	1	85 percent	PERCENT
ftr-299	105	2	garcia	PERSON
ftr-299	105	3	15 percent	PERCENT
ftr-299	106	1	garcia	PERSON
ftr-299	107	1	2014	DATE
ftr-299	107	2	239	CARDINAL
ftr-299	107	3	goosen	PERSON
ftr-299	107	4	goosen	PERSON
ftr-299	107	5	136 t.c	QUANTITY
ftr-299	107	6	547	CARDINAL
ftr-299	107	7	2011	DATE
ftr-299	107	8	kroupa	PERSON
ftr-299	107	9	50%-50%	PERCENT
ftr-299	108	1	65 percent	PERCENT
ftr-299	108	2	garcia	PERSON
ftr-299	108	3	35percent	CARDINAL
ftr-299	109	1	garcia	PERSON
ftr-299	109	2	the united states	GPE
ftr-299	109	3	article 17 of	LAW
ftr-299	109	4	the united states	GPE
ftr-299	109	5	article 12 of the treaty	LAW
ftr-299	110	1	garcia	PERSON
ftr-299	110	2	the united states	GPE
ftr-299	110	3	garcia	PERSON
ftr-299	110	4	first	ORDINAL
ftr-299	110	5	the united states	GPE
ftr-299	111	1	2	CARDINAL
ftr-299	112	1	1	CARDINAL
ftr-299	113	1	v. united states	GPE
ftr-299	113	2	111	CARDINAL
ftr-299	113	3	2013-2308	DATE
ftr-299	113	4	n.d. tex	GPE
ftr-299	113	5	5/16/13	CARDINAL
ftr-299	114	1	jenkens & gilchrist	ORG
ftr-299	114	2	162	CARDINAL
ftr-299	114	3	fidelity	ORG
ftr-299	116	1	6662	DATE
ftr-299	117	1	3.	CARDINAL
ftr-299	118	1	2009	DATE
ftr-299	119	1	2009	DATE
ftr-299	119	2	2010	DATE
ftr-299	119	3	five tax years	DATE
ftr-299	119	4	the year	DATE
ftr-299	123	1	2009	DATE
ftr-299	123	2	fifth	ORDINAL
ftr-299	123	3	each of 2014 through 2018	DATE
ftr-299	124	1	2010	DATE
ftr-299	124	2	the fourth taxable year	DATE
ftr-299	124	3	each of 2014 through 2018	DATE
ftr-299	125	1	240	CARDINAL
ftr-299	125	2	florida	GPE
ftr-299	127	1	15:5	CARDINAL
ftr-299	127	2	the year	DATE
ftr-299	130	1	one	CARDINAL
ftr-299	134	1	a.	PERSON
ftr-299	136	1	proc	PERSON
ftr-299	137	1	2009-37	DATE
ftr-299	137	2	2009-36	DATE
ftr-299	138	1	309	CARDINAL
ftr-299	138	2	8/17/09	CARDINAL
ftr-299	140	1	§ 108(i	GPE
ftr-299	141	1	section 4.04(3	LAW
ftr-299	142	1	section 4.11	LAW
ftr-299	142	2	irs	ORG
ftr-299	143	1	§ 752(b	ORG
ftr-299	143	2	the year	DATE
ftr-299	144	1	one-year	DATE
ftr-299	145	1	the year	DATE
ftr-299	147	1	9498	DATE
ftr-299	147	2	section 108(i	LAW
ftr-299	147	3	75	CARDINAL
ftr-299	147	4	8/13/10	CARDINAL
ftr-299	148	1	section 108(i	LAW
ftr-299	148	2	108(i)(4	CARDINAL
ftr-299	148	3	five years	DATE
ftr-299	148	4	the fifth year	DATE
ftr-299	148	5	2009	DATE
ftr-299	148	6	the fourth year	DATE
ftr-299	148	7	2010	DATE
ftr-299	150	1	section 108(i)(6	LAW
ftr-299	150	2	the day	DATE
ftr-299	150	3	2014	DATE
ftr-299	150	4	241	CARDINAL
ftr-299	150	5	731	CARDINAL
ftr-299	151	1		CARDINAL
ftr-299	153	1	1.108(i)-2t(d)(1	CARDINAL
ftr-299	153	2	five	CARDINAL
ftr-299	153	3	1	CARDINAL
ftr-299	153	4	at least 80 percent	PERCENT
ftr-299	153	5	2	CARDINAL
ftr-299	153	6	at least 80 percent	PERCENT
ftr-299	153	7	3	CARDINAL
ftr-299	153	8	at least 95 percent	PERCENT
ftr-299	155	1	1.163-8	CARDINAL
ftr-299	155	2	4	CARDINAL
ftr-299	155	3	at least 95 percent	PERCENT
ftr-299	155	4	six months	DATE
ftr-299	155	5	5	CARDINAL
ftr-299	156	1	one	CARDINAL
ftr-299	157	1		CARDINAL
ftr-299	161	1	first	ORDINAL
ftr-299	161	2	704	CARDINAL
ftr-299	164	1	the s corporation	ORG
ftr-299	165	1		CARDINAL
ftr-299	170	1	1367	DATE
ftr-299	171	1		CARDINAL
ftr-299	173	1	2009 37	DATE
ftr-299	175	1	1.108(i)-2t(b)(3	CARDINAL
ftr-299	175	2	§ 752(b	ORG
ftr-299	176	1	242	CARDINAL
ftr-299	176	2	florida	GPE
ftr-299	177	1	15:5	CARDINAL
ftr-299	177	2	731	CARDINAL
ftr-299	177	3	the year	DATE
ftr-299	178	1		CARDINAL
ftr-299	179	1		CARDINAL
ftr-299	181	1	1.108(i)-2t(d)(3	DATE
ftr-299	181	2	the year	DATE
ftr-299	182	1		CARDINAL
ftr-299	184	1	1.108(i)-2t(c)(3	CARDINAL
ftr-299	184	2	the year	DATE
ftr-299	186	1		CARDINAL
ftr-299	187	1	section 108(i	LAW
ftr-299	187	2	75	CARDINAL
ftr-299	187	3	49427	DATE
ftr-299	189	1	9497	DATE
ftr-299	189	2	75	CARDINAL
ftr-299	189	3	49394	DATE
ftr-299	190	1	irs	ORG
ftr-299	190	2	treasury	ORG
ftr-299	192	1	1.108(i)-0	CARDINAL
ftr-299	192	2	1.108(i)-3	CARDINAL
ftr-299	192	3	oid	ORG
ftr-299	193	1	oid	ORG
ftr-299	193	2	§ 108(i	ORG
ftr-299	194	1		CARDINAL
ftr-299	195	1	reg-142800-09	DATE
ftr-299	195	2	75	CARDINAL
ftr-299	196	1	d.	NORP
ftr-299	197	1	t.d	PERSON
ftr-299	197	2	9622	DATE
ftr-299	197	3	78	CARDINAL
ftr-299	197	4	39984	DATE
ftr-299	198	1	the treasury department	ORG
ftr-299	198	2	reg-142800-09	DATE
ftr-299	198	3	75	CARDINAL
ftr-299	198	4	2014	DATE
ftr-299	198	5	243	CARDINAL
ftr-299	198	6	oid	ORG
ftr-299	198	7	9497	DATE
ftr-299	198	8	75	CARDINAL
ftr-299	198	9	49394	DATE
ftr-299	200	1	t.d	PERSON
ftr-299	200	2	9623	DATE
ftr-299	200	3	section 108(i	LAW
ftr-299	200	4	78	CARDINAL
ftr-299	200	5	39973	DATE
ftr-299	201	1	the treasury department	ORG
ftr-299	201	2	reg-144762-09	DATE
ftr-299	201	3	75	CARDINAL
ftr-299	201	4	49427	DATE
ftr-299	201	5	§ 108(i	ORG
ftr-299	201	6	9498	DATE
ftr-299	201	7	75	CARDINAL
ftr-299	201	8	8/13/10	CARDINAL
ftr-299	202	1	1	CARDINAL
ftr-299	203	1	t.d. 9564	PERSON
ftr-299	203	2	76	CARDINAL
ftr-299	203	3	81060	DATE
ftr-299	203	4	12/27/11	CARDINAL
ftr-299	203	5	76	CARDINAL
ftr-299	203	6	81128	DATE
ftr-299	203	7	12/27/11	CARDINAL
ftr-299	204	1	the treasury department	ORG
ftr-299	204	2	1/1/12	CARDINAL
ftr-299	205	1	a. irs	PERSON
ftr-299	206	1	proc	PERSON
ftr-299	207	1	2012-19	DATE
ftr-299	207	2	2012-14	DATE
ftr-299	208	1	689	CARDINAL
ftr-299	208	2	3/7/12	DATE
ftr-299	209	1	2011-14, 2011-1	DATE
ftr-299	209	2	330	CARDINAL
ftr-299	210	1	irs	ORG
ftr-299	210	2	reg	CARDINAL
ftr-299	211	1	1.162-3	CARDINAL
ftr-299	211	2	4	CARDINAL
ftr-299	211	3	1.263(a)-1	CARDINAL
ftr-299	211	4	1.263(a)-2	CARDINAL
ftr-299	211	5	1.263(a)-3	CARDINAL
ftr-299	211	6	t.d. 9564	ORG
ftr-299	211	7	76	CARDINAL
ftr-299	211	8	81060	DATE
ftr-299	211	9	12/27/11	CARDINAL
ftr-299	212	1	years	DATE
ftr-299	212	2	january 1, 2012	DATE
ftr-299	213	1	proc	PERSON
ftr-299	214	1	2012-19	DATE
ftr-299	215	1	lb&i-4-0312-004	ORG
ftr-299	217	1	2012	DATE
ftr-299	219	1	244	CARDINAL
ftr-299	219	2	florida	GPE
ftr-299	220	1	15:5	CARDINAL
ftr-299	220	2	years	DATE
ftr-299	220	3	2014	DATE
ftr-299	221	1	2012-73	DATE
ftr-299	221	2	2012-51	DATE
ftr-299	222	1	713	CARDINAL
ftr-299	223	1	irs	ORG
ftr-299	223	2	years	DATE
ftr-299	223	3	1/1/14	DATE
ftr-299	223	4	years	DATE
ftr-299	223	5	1/1/12	CARDINAL
ftr-299	224	1	§§	ORG
ftr-299	224	2	1.168(i)-1	CARDINAL
ftr-299	224	3	1.168(i)-8	CARDINAL
ftr-299	225	1	d.	NORP
ftr-299	226	1	12/27/11	CARDINAL
ftr-299	226	2	1/1/14	DATE
ftr-299	227	1	t.d	PERSON
ftr-299	228	1	77	CARDINAL
ftr-299	228	2	74583	DATE
ftr-299	229	1	irs	ORG
ftr-299	231	1	2013-7	DATE
ftr-299	231	2	2013-3	DATE
ftr-299	232	1	308	CARDINAL
ftr-299	232	2	1/14/13	CARDINAL
ftr-299	233	1	years	DATE
ftr-299	233	2	1/1/14	DATE
ftr-299	233	3	years	DATE
ftr-299	233	4	1/1/12	CARDINAL
ftr-299	234	1	f.	PERSON
ftr-299	235	1	2013-4	DATE
ftr-299	235	2	20134	DATE
ftr-299	236	1	440	CARDINAL
ftr-299	236	2	1/18/13	CARDINAL
ftr-299	237	1	irs	ORG
ftr-299	237	2	4562	CARDINAL
ftr-299	239	1	g.	PERSON
ftr-299	240	1	t.d	PERSON
ftr-299	240	2	9636	DATE
ftr-299	240	3	78	CARDINAL
ftr-299	240	4	57686	DATE
ftr-299	241	1	irs	ORG
ftr-299	241	2	reg-168745-03	DATE
ftr-299	241	3	76	CARDINAL
ftr-299	241	4	81128 2014	DATE
ftr-299	241	5	245	CARDINAL
ftr-299	241	6	12/27/11	CARDINAL
ftr-299	241	7	76	CARDINAL
ftr-299	241	8	81060	DATE
ftr-299	241	9	12/27/11	CARDINAL
ftr-299	242	1	1	CARDINAL
ftr-299	242	2	1/1/12	CARDINAL
ftr-299	242	3	12/23/14	CARDINAL
ftr-299	242	4	77	CARDINAL
ftr-299	242	5	74583	DATE
ftr-299	242	6	1/1/14	DATE
ftr-299	242	7	years	DATE
ftr-299	242	8	1/1/12	CARDINAL
ftr-299	243	1	years	DATE
ftr-299	243	2	january 1, 2014	DATE
ftr-299	245	1	2011	DATE
ftr-299	245	2	168	CARDINAL
ftr-299	245	3	macrs	ORG
ftr-299	249	1	1.168(i)-1	CARDINAL
ftr-299	249	2	1.168(i)-8	CARDINAL
ftr-299	250	1	the 2011 and 2008	DATE
ftr-299	252	1	1.263(a)-2	CARDINAL
ftr-299	252	2	1.263(a)-3	CARDINAL
ftr-299	254	1	1	CARDINAL
ftr-299	254	2	one year	DATE
ftr-299	254	3	2	CARDINAL
ftr-299	254	4	more than $200	MONEY
ftr-299	254	5	100	MONEY
ftr-299	259	1	1	CARDINAL
ftr-299	259	2	2008	DATE
ftr-299	259	3	73	CARDINAL
ftr-299	259	4	12838	DATE
ftr-299	259	5	3/7/08	CARDINAL
ftr-299	259	6	2006	DATE
ftr-299	259	7	2008	DATE
ftr-299	259	8	reg-168745-03	DATE
ftr-299	259	9	71	CARDINAL
ftr-299	259	10	48590	DATE
ftr-299	259	11	8/21/06	CARDINAL
ftr-299	260	1	246	CARDINAL
ftr-299	260	2	florida	GPE
ftr-299	261	1	15:5	CARDINAL
ftr-299	261	2		CARDINAL
ftr-299	263	1	1.263(a)-2	CARDINAL
ftr-299	264	1	1.263(a)-3(e	CARDINAL
ftr-299	267	1	1.263(a)-1(d)(5	CARDINAL
ftr-299	276	1		CARDINAL
ftr-299	279	1		CARDINAL
ftr-299	281	1	1.162-3	CARDINAL
ftr-299	281	2	the year	DATE
ftr-299	283	1	the year	DATE
ftr-299	284	1	1	CARDINAL
ftr-299	284	2	2	CARDINAL
ftr-299	284	3	12 months	DATE
ftr-299	284	4	3	CARDINAL
ftr-299	284	5	more than 12-months	CARDINAL
ftr-299	284	6	more than $200	MONEY
ftr-299	284	7	4	CARDINAL
ftr-299	286	1	1.162-3(c	CARDINAL
ftr-299	293	1	1.162-3(g	CARDINAL
ftr-299	294	1		CARDINAL
ftr-299	296	1	the year	DATE
ftr-299	298	1	1.162-3(a)(3	CARDINAL
ftr-299	300	1	1.162-3(e	CARDINAL
ftr-299	300	2	2014	DATE
ftr-299	300	3	247	CARDINAL
ftr-299	300	4	1	CARDINAL
ftr-299	300	5	the year	DATE
ftr-299	300	6	first	ORDINAL
ftr-299	300	7	2	CARDINAL
ftr-299	300	8	each year	DATE
ftr-299	300	9	3	CARDINAL
ftr-299	300	10	4	CARDINAL
ftr-299	300	11	5	CARDINAL
ftr-299	300	12	6	CARDINAL
ftr-299	301	1		CARDINAL
ftr-299	303	1	1.263(a)-1(f)(1	CARDINAL
ftr-299	303	2	1	CARDINAL
ftr-299	303	3	2	CARDINAL
ftr-299	303	4	12 months	DATE
ftr-299	303	5	5,000	MONEY
ftr-299	303	6	2	CARDINAL
ftr-299	303	7	263a	CARDINAL
ftr-299	304	1	1231	CARDINAL
ftr-299	305	1	reg	CARDINAL
ftr-299	307	1	1.162-3	CARDINAL
ftr-299	307	2		CARDINAL
ftr-299	309	1	1.263(a)-3(e	CARDINAL
ftr-299	311	1	 reg	MONEY
ftr-299	313	1	1.48-1(e)(2	CARDINAL
ftr-299	314	1	3	CARDINAL
ftr-299	314	2	2	CARDINAL
ftr-299	315	1	5,000	MONEY
ftr-299	315	2	2011	DATE
ftr-299	315	3	0.1 percent	PERCENT
ftr-299	315	4	2 percent	PERCENT
ftr-299	315	5	2011	DATE
ftr-299	315	6	the 2008	DATE
ftr-299	315	7	446	CARDINAL
ftr-299	316	1	3	CARDINAL
ftr-299	318	1	1.48-1(e)(2	CARDINAL
ftr-299	318	2	248	CARDINAL
ftr-299	318	3	florida	GPE
ftr-299	319	1	15:5	CARDINAL
ftr-299	322	1	 reg	MONEY
ftr-299	324	1	one	CARDINAL
ftr-299	325	1	macrs	ORG
ftr-299	330	1		CARDINAL
ftr-299	335	1	1.263(a)-3	CARDINAL
ftr-299	336	1	1.162-4	CARDINAL
ftr-299	337	1	2014	DATE
ftr-299	337	2	249	CARDINAL
ftr-299	337	3	1	CARDINAL
ftr-299	337	4	2	CARDINAL
ftr-299	337	5	3	CARDINAL
ftr-299	341	1	2011	DATE
ftr-299	343	1	168(i)(6	DATE
ftr-299	345	1	1.168(i)-8t(c)(4)(ii)(e	CARDINAL
ftr-299	346	1		CARDINAL
ftr-299	348	1	1.263(a)-3(j	CARDINAL
ftr-299	350	1	1	CARDINAL
ftr-299	351	1	2	CARDINAL
ftr-299	352	1	3	CARDINAL
ftr-299	353	1	4	CARDINAL
ftr-299	357	1	1.263(a)-3(j)(3)(iii)(b	CARDINAL
ftr-299	360	1	1.263(a)-3(j)(3)(iii)(c	CARDINAL
ftr-299	361	1	2011	DATE
ftr-299	361	2	4	CARDINAL
ftr-299	364	1	1.263(a)-3(h)(iii	CARDINAL
ftr-299	364	2	third	ORDINAL
ftr-299	365	1	250	CARDINAL
ftr-299	365	2	florida	GPE
ftr-299	366	1	15:5	CARDINAL
ftr-299	368	1	1.263(a)-3t(h)(3)(i	CARDINAL
ftr-299	368	2	irs	ORG
ftr-299	369	1		CARDINAL
ftr-299	372	1	1	CARDINAL
ftr-299	372	2	2	CARDINAL
ftr-299	372	3	3	CARDINAL
ftr-299	372	4	165	CARDINAL
ftr-299	372	5	4	CARDINAL
ftr-299	372	6	5	CARDINAL
ftr-299	372	7	6	CARDINAL
ftr-299	373	1	1	CARDINAL
ftr-299	373	2	2	CARDINAL
ftr-299	375	1	1.263(a)-3(k)(4	CARDINAL
ftr-299	377	1	5	CARDINAL
ftr-299	378	1	exs	ORG
ftr-299	379	1	3-5	CARDINAL
ftr-299	382	1		CARDINAL
ftr-299	385	1	5	CARDINAL
ftr-299	387	1	2014	DATE
ftr-299	387	2	251	CARDINAL
ftr-299	389	1		CARDINAL
ftr-299	390	1	2011	DATE
ftr-299	400	1		CARDINAL
ftr-299	402	1	section 263(a	LAW
ftr-299	405	1		CARDINAL
ftr-299	412	1	macrs	ORG
ftr-299	412	2	§ 168(g	ORG
ftr-299	415	1		CARDINAL
ftr-299	416	1	2011	DATE
ftr-299	416	2	252	CARDINAL
ftr-299	416	3	florida	GPE
ftr-299	418	1	15:5	CARDINAL
ftr-299	418	2	2013	DATE
ftr-299	418	3	two	CARDINAL
ftr-299	423	1	10-year	DATE
ftr-299	426	1		CARDINAL
ftr-299	427	1	2013	DATE
ftr-299	427	2	10,000,000	MONEY
ftr-299	430	1	the taxable year	DATE
ftr-299	430	2	10,000	MONEY
ftr-299	430	3	two percent	PERCENT
ftr-299	431	1	1,000,000	MONEY
ftr-299	432	1		CARDINAL
ftr-299	434	1	1.162-4	CARDINAL
ftr-299	435	1	1.263(a)-3	CARDINAL
ftr-299	441	1		CARDINAL
ftr-299	444	1		CARDINAL
ftr-299	445	1	years	DATE
ftr-299	445	2	1/1/14	CARDINAL
ftr-299	446	1	years	DATE
ftr-299	446	2	1/1/14	DATE
ftr-299	448	1	1.162-3(j	CARDINAL
ftr-299	448	2	1.162-4(c	CARDINAL
ftr-299	448	3	1.162-11(b)(2	CARDINAL
ftr-299	448	4	1.165-2(d	CARDINAL
ftr-299	448	5	1.167(a)-4(b	CARDINAL
ftr-299	448	6	2014	DATE
ftr-299	448	7	253	CARDINAL
ftr-299	448	8	1.168(i)-7(e	CARDINAL
ftr-299	448	9	1.263(a)-1(h	CARDINAL
ftr-299	448	10	1.263(a)-2(j	CARDINAL
ftr-299	448	11	1.263(a)-3(r	DATE
ftr-299	448	12	1.263a-1(l	CARDINAL
ftr-299	448	13	1.1016-3(j	CARDINAL
ftr-299	449	1	2	CARDINAL
ftr-299	449	2	irs	ORG
ftr-299	450	1	proc	PERSON
ftr-299	451	1	2013-24	DATE
ftr-299	451	2	2013-21	DATE
ftr-299	452	1	1142	CARDINAL
ftr-299	452	2	4/30/13	CARDINAL
ftr-299	455	1	1.263(a)-3	CARDINAL
ftr-299	458	1	1.162-4	CARDINAL
ftr-299	460	1	1.263(a)-3	CARDINAL
ftr-299	461	1	446	CARDINAL
ftr-299	461	2	481	CARDINAL
ftr-299	462	1	appendix	NORP
ftr-299	464	1	2013-24	DATE
ftr-299	465	1	3	CARDINAL
ftr-299	466	1	humphrey	PERSON
ftr-299	466	2	farrington & mcclain	ORG
ftr-299	466	3	t.c.	PERSON
ftr-299	467	1	2013-23	DATE
ftr-299	467	2	1/17/13	CARDINAL
ftr-299	471	1	morrison	PERSON
ftr-299	473	1	irs	ORG
ftr-299	473	2	481	CARDINAL
ftr-299	473	3	prior years	DATE
ftr-299	474	1	254	CARDINAL
ftr-299	474	2	florida	GPE
ftr-299	476	1	15:5	CARDINAL
ftr-299	476	2	6662	DATE
ftr-299	477	1	4	CARDINAL
ftr-299	479	1	united states	GPE
ftr-299	479	2	111	CARDINAL
ftr-299	479	3	2013-767	DATE
ftr-299	481	1	murguia	PERSON
ftr-299	481	2	263	CARDINAL
ftr-299	483	1	2005	DATE
ftr-299	483	2	woodward v. commissioner	PERSON
ftr-299	483	3	397	CARDINAL
ftr-299	483	4	572	CARDINAL
ftr-299	483	5	1970	DATE
ftr-299	484	1	1.263(a)-5	CARDINAL
ftr-299	484	2	2003	DATE
ftr-299	488	1	5	CARDINAL
ftr-299	489	1	2013-18, 2013-14	DATE
ftr-299	489	2	742	CARDINAL
ftr-299	489	3	proc	PERSON
ftr-299	490	1	2013-20	DATE
ftr-299	490	2	14	CARDINAL
ftr-299	491	1	744	CARDINAL
ftr-299	491	2	2/19/13	CARDINAL
ftr-299	492	1	irs	ORG
ftr-299	492	2	two years	DATE
ftr-299	494	1	1.263a-4(d	CARDINAL
ftr-299	494	2	two years	DATE
ftr-299	495	1	irs	ORG
ftr-299	496	1	two years	DATE
ftr-299	497	1	2014	DATE
ftr-299	497	2	6	CARDINAL
ftr-299	498	1	78	CARDINAL
ftr-299	498	2	54796	DATE
ftr-299	499	1	174	CARDINAL
ftr-299	499	2	60 month	DATE
ftr-299	499	3	174	CARDINAL
ftr-299	501	1	1.174-2(a)(1	CARDINAL
ftr-299	501	2	1.174-2(b)(1	MONEY
ftr-299	501	3	174	CARDINAL
ftr-299	502	1	174	CARDINAL
ftr-299	503	1		CARDINAL
ftr-299	505	1	1.174-2(a)(1	CARDINAL
ftr-299	505	2	174	CARDINAL
ftr-299	506	1		CARDINAL
ftr-299	507	1		CARDINAL
ftr-299	509	1	1.174-(a)(2	CARDINAL
ftr-299	512	1	1.174-2(a)(4	CARDINAL
ftr-299	513	1		CARDINAL
ftr-299	514	1	1.174-2(a)(1	CARDINAL
ftr-299	514	2	174	CARDINAL
ftr-299	514	3	section 174	LAW
ftr-299	515	1		CARDINAL
ftr-299	517	1	1.174-2(a)(5	CARDINAL
ftr-299	517	2	174	CARDINAL
ftr-299	517	3		CARDINAL
ftr-299	518	1	irs	ORG
ftr-299	519	1	256	CARDINAL
ftr-299	519	2	florida	GPE
ftr-299	520	1	15:5 7	DATE
ftr-299	523	1	t.c.	PERSON
ftr-299	524	1	2013-231	CARDINAL
ftr-299	524	2	9/30/13	CARDINAL
ftr-299	530	1	irs	ORG
ftr-299	531	1	1.263a-2(b)(1	CARDINAL
ftr-299	531	2	1.363a-1(h)(1	CARDINAL
ftr-299	533	1	8	CARDINAL
ftr-299	534	1	2010	DATE
ftr-299	534	2	up to $15 million	MONEY
ftr-299	534	3	75 percent	PERCENT
ftr-299	534	4	u.s.	GPE
ftr-299	534	5	$20 million	MONEY
ftr-299	534	6	2011	DATE
ftr-299	536	1	t.d	PERSON
ftr-299	536	2	9551	DATE
ftr-299	536	3	76	CARDINAL
ftr-299	536	4	60721	DATE
ftr-299	536	5	9/30/11	CARDINAL
ftr-299	537	1	section 181	LAW
ftr-299	537	2	1/1/12	CARDINAL
ftr-299	537	3	up to $15 million	MONEY
ftr-299	537	4	$20 million	MONEY
ftr-299	538	1	at least 75 percent	PERCENT
ftr-299	538	2	the united states	GPE
ftr-299	539	1	1.181-1	CARDINAL
ftr-299	540	1	2014	DATE
ftr-299	540	2	257	CARDINAL
ftr-299	541	1	reg-146297-09	DATE
ftr-299	541	2	76	CARDINAL
ftr-299	542	1	64879	CARDINAL
ftr-299	542	2	10/19/11	CARDINAL
ftr-299	544	1	1.181	CARDINAL
ftr-299	544	2	1.181	CARDINAL
ftr-299	544	3	$15 million	MONEY
ftr-299	544	4	$20 million	MONEY
ftr-299	544	5	181	CARDINAL
ftr-299	546	1	t.d	PERSON
ftr-299	546	2	9603	DATE
ftr-299	547	1	77	CARDINAL
ftr-299	547	2	72923	DATE
ftr-299	549	1	1.181-0	CARDINAL
ftr-299	549	2	1.181-1	CARDINAL
ftr-299	549	3	first	ORDINAL
ftr-299	550	1	d.	NORP
ftr-299	550	2	dodd	PERSON
ftr-299	550	3	2012	DATE
ftr-299	550	4	2013	DATE
ftr-299	551	1	2012	DATE
ftr-299	551	2	317	CARDINAL
ftr-299	551	3	the end of 2013	DATE
ftr-299	551	4	up to $15 million	MONEY
ftr-299	551	5	75 percent	PERCENT
ftr-299	551	6	u.s.	GPE
ftr-299	551	7		CARDINAL
ftr-299	552	1	$20 million	MONEY
ftr-299	556	1	t.c.	PERSON
ftr-299	556	2	2013-262	DATE
ftr-299	557	1	section 181	LAW
ftr-299	557	2	u.s.	GPE
ftr-299	557	3	irs	ORG
ftr-299	558	1	12/31/13	CARDINAL
ftr-299	559	1	u.s.	GPE
ftr-299	559	2	3115	CARDINAL
ftr-299	561	1	1.181-2t(c)(1	CARDINAL
ftr-299	562	1	wherry	PERSON
ftr-299	562	2	181	CARDINAL
ftr-299	562	3	the years	DATE
ftr-299	563	1	9	CARDINAL
ftr-299	564	1	city line candy & tobacco corp.	ORG
ftr-299	565	1	141	CARDINAL
ftr-299	566	1	13	CARDINAL
ftr-299	566	2	11/19/13	CARDINAL
ftr-299	567	1	258	CARDINAL
ftr-299	567	2	florida	GPE
ftr-299	569	1	15:5	CARDINAL
ftr-299	569	2	three-year	DATE
ftr-299	569	3	$10 million	MONEY
ftr-299	571	1	$10 million	MONEY
ftr-299	572	1	under reg	MONEY
ftr-299	573	1	1.263a-1(e)(3)(i	CARDINAL
ftr-299	574	1	1.263a-1(e)(3)(iii)(a	DATE
ftr-299	575	1	1	CARDINAL
ftr-299	577	1	thousand	CARDINAL
ftr-299	578	1	t.c.	PERSON
ftr-299	579	1	2013-10	DATE
ftr-299	579	2	1/14/13	CARDINAL
ftr-299	581	1	the years	DATE
ftr-299	581	2	approximately $200,000	MONEY
ftr-299	581	3	approximately $191,000	MONEY
ftr-299	582	1	wherry	PERSON
ftr-299	582	2	years	DATE
ftr-299	583	1	at least a	CARDINAL
ftr-299	583	2	10 percent	PERCENT
ftr-299	585	1	irs	ORG
ftr-299	585	2	6651	DATE
ftr-299	585	3	6662	DATE
ftr-299	586	1	a.	PERSON
ftr-299	588	1	thousand	CARDINAL
ftr-299	589	1	t.c.	PERSON
ftr-299	590	1	2013-156	CARDINAL
ftr-299	590	2	6/20/13	CARDINAL
ftr-299	591	1	7430	DATE
ftr-299	591	2	2014	DATE
ftr-299	591	3	259	CARDINAL
ftr-299	592	1	irs	ORG
ftr-299	595	1	wherry	PERSON
ftr-299	595	2	irs	ORG
ftr-299	596	1	irs	ORG
ftr-299	596	2	irs	ORG
ftr-299	597	1	7430(c)(4)(b	DATE
ftr-299	598	1	2.	CARDINAL
ftr-299	598	2	irs	ORG
ftr-299	599	1	dahmer	ORG
ftr-299	601	1	t.c.	PERSON
ftr-299	602	1	2013-84	DATE
ftr-299	603	1	john lipsmeyer	PERSON
ftr-299	604	1	john	PERSON
ftr-299	604	2	melissa	PERSON
ftr-299	604	3	john	PERSON
ftr-299	604	4	david	PERSON
ftr-299	604	5	50	CARDINAL
ftr-299	604	6	david	PERSON
ftr-299	604	7	jennifer	PERSON
ftr-299	605	1	irs	ORG
ftr-299	605	2	cohen	PERSON
ftr-299	606	1	nine	CARDINAL
ftr-299	607	1	john	PERSON
ftr-299	607	2	david	PERSON
ftr-299	608	1	jennifer	PERSON
ftr-299	609	1	martha	PERSON
ftr-299	610	1	irs	ORG
ftr-299	610	2	irs	ORG
ftr-299	610	3	75th	ORDINAL
ftr-299	611	1		CARDINAL
ftr-299	612	1	four	CARDINAL
ftr-299	612	2	1	CARDINAL
ftr-299	612	3	260	CARDINAL
ftr-299	612	4	florida	GPE
ftr-299	614	1	15:5	CARDINAL
ftr-299	614	2	2	CARDINAL
ftr-299	614	3	3	CARDINAL
ftr-299	614	4	two	CARDINAL
ftr-299	614	5	4	CARDINAL
ftr-299	614	6	two	CARDINAL
ftr-299	614	7	two	CARDINAL
ftr-299	615	1	united states	GPE
ftr-299	615	2	494	CARDINAL
ftr-299	615	3	596	CARDINAL
ftr-299	615	4	1990	DATE
ftr-299	616	1	two	CARDINAL
ftr-299	618	1	3	CARDINAL
ftr-299	619	1	aries communications, inc.	ORG
ftr-299	620	1	t.c.	PERSON
ftr-299	621	1	2013-97	DATE
ftr-299	621	2	4/10/13	CARDINAL
ftr-299	622	1	ninth	ORDINAL
ftr-299	622	2	wherry	PERSON
ftr-299	622	3	five	CARDINAL
ftr-299	622	4	elliotts, inc.	ORG
ftr-299	623	1	716 f.2d	CARDINAL
ftr-299	623	2	1241	CARDINAL
ftr-299	623	3	9th	ORDINAL
ftr-299	623	4	1983	DATE
ftr-299	624	1	the year	DATE
ftr-299	624	2	$6 million	MONEY
ftr-299	625	1	arthur astor	PERSON
ftr-299	625	2	approximately $6.9 million	MONEY
ftr-299	626	1		CARDINAL
ftr-299	627	1	the year	DATE
ftr-299	628	1	astor	PERSON
ftr-299	629	1		CARDINAL
ftr-299	631	1	one-third	CARDINAL
ftr-299	632	1		CARDINAL
ftr-299	633	1	irs	ORG
ftr-299	634	1	2014	DATE
ftr-299	634	2	261	CARDINAL
ftr-299	634	3	astor	PERSON
ftr-299	634	4	irs	ORG
ftr-299	635	1		CARDINAL
ftr-299	636	1	the end of the year	DATE
ftr-299	636	2	irs	ORG
ftr-299	637	1		CARDINAL
ftr-299	637	2	20 percent	PERCENT
ftr-299	637	3	annual	DATE
ftr-299	638	1		CARDINAL
ftr-299	638	2	the end of the day	DATE
ftr-299	638	3	astor	PERSON
ftr-299	638	4	2,660,889	MONEY
ftr-299	640	1	d.	NORP
ftr-299	640	2	1	CARDINAL
ftr-299	641	1	irs	ORG
ftr-299	644	1	201320	DATE
ftr-299	644	2	2013-40	DATE
ftr-299	645	1	272	CARDINAL
ftr-299	645	2	9/26/13	CARDINAL
ftr-299	647	1	the second half of 2013	DATE
ftr-299	647	2	0.2654	MONEY
ftr-299	647	3	500 miles	QUANTITY
ftr-299	647	4	0.2024	MONEY
ftr-299	647	5	501-1500 miles	QUANTITY
ftr-299	647	6	0.1946	MONEY
ftr-299	647	7	1500 miles	QUANTITY
ftr-299	648	1	the second half of 2013	DATE
ftr-299	648	2	48.53	MONEY
ftr-299	649	1	the first half of 2013	DATE
ftr-299	649	2	0.2655	MONEY
ftr-299	649	3	500 miles	QUANTITY
ftr-299	649	4	0.2024	MONEY
ftr-299	649	5	501-1500 miles	QUANTITY
ftr-299	649	6	0.1946	MONEY
ftr-299	649	7	1500 miles	QUANTITY
ftr-299	650	1	the first half of 2013	DATE
ftr-299	650	2	48.54	MONEY
ftr-299	651	1	2	CARDINAL
ftr-299	652	1	t.c.	PERSON
ftr-299	653	1	2013-98	DATE
ftr-299	653	2	4/10/13	CARDINAL
ftr-299	654	1	april 2006	DATE
ftr-299	654	2	impac mortgage holdings, inc.	ORG
ftr-299	654	3	300,000	MONEY
ftr-299	656	1	monthly	DATE
ftr-299	656	2	april 2007	DATE
ftr-299	657	1	2006	DATE
ftr-299	658	1	262	CARDINAL
ftr-299	658	2	florida	GPE
ftr-299	659	1	15:5	CARDINAL
ftr-299	659	2	2006	DATE
ftr-299	659	3	2006	DATE
ftr-299	660	1	laro	PERSON
ftr-299	660	2	irs	ORG
ftr-299	661	1	2006	DATE
ftr-299	662	1	2007	DATE
ftr-299	663	1	irs	ORG
ftr-299	664	1	3	CARDINAL
ftr-299	665	1	striefel v. commissioner	PERSON
ftr-299	665	2	t.c.	PERSON
ftr-299	666	1	2013102	CARDINAL
ftr-299	666	2	4/11/13	CARDINAL
ftr-299	671	1	kerrigan	PERSON
ftr-299	675	1		CARDINAL
ftr-299	676	1		CARDINAL
ftr-299	677	1	2014	DATE
ftr-299	678	1	263 4	DATE
ftr-299	680	1	colorcon, inc.	ORG
ftr-299	681	1	v. united states	GPE
ftr-299	681	2	110	CARDINAL
ftr-299	683	1	650	CARDINAL
ftr-299	683	2	4/30/13	CARDINAL
ftr-299	684	1	84 percent	PERCENT
ftr-299	684	2	pennsylvania	GPE
ftr-299	685	1	$82 million	MONEY
ftr-299	685	2	1999	DATE
ftr-299	685	3	2002	DATE
ftr-299	685	4	$191 million	MONEY
ftr-299	686	1	$31 million	MONEY
ftr-299	686	2	483	CARDINAL
ftr-299	687	1	section 483	LAW
ftr-299	687	2	more than one year	DATE
ftr-299	688	1	irs	ORG
ftr-299	688	2	1999	DATE
ftr-299	689	1	irs	ORG
ftr-299	689	2	2002	DATE
ftr-299	689	3	1999	DATE
ftr-299	689	4	1999	DATE
ftr-299	690	1	pennsylvania	GPE
ftr-299	690	2	firestone	ORG
ftr-299	690	3	1999	DATE
ftr-299	690	4	$191 million	MONEY
ftr-299	691	1	irs	ORG
ftr-299	691	2	$191 million	MONEY
ftr-299	692	1	5	CARDINAL
ftr-299	692	2	126,796,262	MONEY
ftr-299	692	3	385,147,334	MONEY
ftr-299	693	1	fresenius medical care holdings, inc.	ORG
ftr-299	693	2	v. united states	GPE
ftr-299	693	3	111	CARDINAL
ftr-299	693	4	2013-1938	DATE
ftr-299	693	5	d.	NORP
ftr-299	693	6	5/9/13	CARDINAL
ftr-299	694	1	385,147,334	MONEY
ftr-299	694	2	medicare	ORG
ftr-299	694	3	medicaid	ORG
ftr-299	694	4	less than $5,000	MONEY
ftr-299	694	5	more than $10,000	MONEY
ftr-299	694	6	three	CARDINAL
ftr-299	695	1	65,800,555	MONEY
ftr-299	695	2	qui tam	ORG
ftr-299	697	1	irs	ORG
ftr-299	697	2	126,796,262	MONEY
ftr-299	698	1	95,000,000	MONEY
ftr-299	699	1	264	CARDINAL
ftr-299	699	2	florida	GPE
ftr-299	701	1	15:5	CARDINAL
ftr-299	701	2	fca	CARDINAL
ftr-299	702	1	irs	ORG
ftr-299	703	1	6	CARDINAL
ftr-299	704	1	199	CARDINAL
ftr-299	704	2	irs	ORG
ftr-299	706	1	united states	ORG
ftr-299	706	2	v. dean	PERSON
ftr-299	706	3	945 f. supp	ORG
ftr-299	707	1	2d 1110	DATE
ftr-299	707	2	c.d. cal	ORG
ftr-299	708	1	5/7/13	CARDINAL
ftr-299	709	1	irs	ORG
ftr-299	709	2	7405	DATE
ftr-299	710	1	irs	ORG
ftr-299	710	2	199	CARDINAL
ftr-299	711	1	the s corporation	ORG
ftr-299	711	2	houdini, inc.	ORG
ftr-299	712	1	china	GPE
ftr-299	713	1	california	GPE
ftr-299	714	1	section 199	LAW
ftr-299	714	2	3 percent	PERCENT
ftr-299	714	3	the years	DATE
ftr-299	714	4	9 percent	PERCENT
ftr-299	716	1	dpgr	PERSON
ftr-299	716	2	the united states	GPE
ftr-299	718	1	1.199-3(e)(1	CARDINAL
ftr-299	719	1	two	CARDINAL
ftr-299	720	1	1.199-3(e)(1	CARDINAL
ftr-299	723	1	irs	ORG
ftr-299	723	2	houdini	PERSON
ftr-299	724	1	houdini	PERSON
ftr-299	725	1	2014	DATE
ftr-299	725	2	265	CARDINAL
ftr-299	725	3	houdini	PERSON
ftr-299	728	1	houdini	PERSON
ftr-299	728	2	the holiday season	DATE
ftr-299	730	1	1.199-3(e	CARDINAL
ftr-299	730	2	6	CARDINAL
ftr-299	730	3	199	CARDINAL
ftr-299	731	1	a. direct mail	ORG
ftr-299	732	1	advo, inc.	ORG
ftr-299	733	1	141	CARDINAL
ftr-299	734	1	9	CARDINAL
ftr-299	735	1	199	CARDINAL
ftr-299	737	1	third	ORDINAL
ftr-299	738	1	199	CARDINAL
ftr-299	738	2	the united states	GPE
ftr-299	739	1	wherry	PERSON
ftr-299	739	2	irs	ORG
ftr-299	741	1	1.199-3(f	QUANTITY
ftr-299	742	1	one	CARDINAL
ftr-299	742	2	u.s.	GPE
ftr-299	743	1	936	CARDINAL
ftr-299	744	1	199	CARDINAL
ftr-299	745	1	7	CARDINAL
ftr-299	746	1	bagley v. united states	PERSON
ftr-299	746	2	112	CARDINAL
ftr-299	746	3	2013-5602	DATE
ftr-299	746	4	c.d. cal	ORG
ftr-299	746	5	8/5/13	DATE
ftr-299	747	1	27,244,000	MONEY
ftr-299	747	2	9,407,295	MONEY
ftr-299	747	3	$111 million	MONEY
ftr-299	747	4	u.s.	GPE
ftr-299	748	1	266	CARDINAL
ftr-299	748	2	florida	GPE
ftr-299	750	1	15:5	CARDINAL
ftr-299	751	1	1993	DATE
ftr-299	751	2	2003	DATE
ftr-299	751	3	the year	DATE
ftr-299	760	1	fca	ORG
ftr-299	760	2	memoranda	ORG
ftr-299	762	1		CARDINAL
ftr-299	762	2	irs	ORG
ftr-299	762	3	qui tam	ORG
ftr-299	763	1	2014	DATE
ftr-299	763	2	267	CARDINAL
ftr-299	763	3	qui tam	ORG
ftr-299	764	1	8	CARDINAL
ftr-299	765	1	proc	PERSON
ftr-299	766	1	2010-51	DATE
ftr-299	766	2	2010-51	DATE
ftr-299	767	1	883	CARDINAL
ftr-299	767	2	12/3/10	CARDINAL
ftr-299	768	1	irs	ORG
ftr-299	768	2	2011	DATE
ftr-299	768	3	annual	DATE
ftr-299	771	1	a per-mile	QUANTITY
ftr-299	771	2	annual	DATE
ftr-299	774	1	one cent	MONEY
ftr-299	774	2	2012	DATE
ftr-299	774	3	2013	DATE
ftr-299	775	1	2012-72	DATE
ftr-299	775	2	2012-50	DATE
ftr-299	776	1	673	CARDINAL
ftr-299	777	1	2013	DATE
ftr-299	777	2	up to	MONEY
ftr-299	777	3	56.5 cents	MONEY
ftr-299	777	4	up to	MONEY
ftr-299	777	5	24 cents	MONEY
ftr-299	778	1	14 cents	MONEY
ftr-299	780	1	one-half cent	MONEY
ftr-299	780	2	2013	DATE
ftr-299	780	3	2014	DATE
ftr-299	781	1	2013-80	DATE
ftr-299	781	2	2013-52	DATE
ftr-299	782	1	821	CARDINAL
ftr-299	783	1	2014	DATE
ftr-299	783	2	56 cents	MONEY
ftr-299	783	3	23½ cents	MONEY
ftr-299	784	1	22 cents	MONEY
ftr-299	785	1	28,200	MONEY
ftr-299	785	2	30,400	MONEY
ftr-299	786	1	14 cents	MONEY
ftr-299	787	1	268	CARDINAL
ftr-299	787	2	florida	GPE
ftr-299	788	1	15:5	CARDINAL
ftr-299	788	2	e. depreciation &	ORG
ftr-299	788	3	1	CARDINAL
ftr-299	788	4	179	CARDINAL
ftr-299	788	5	congress	ORG
ftr-299	789	1	2013-59	DATE
ftr-299	789	2	2013-40	DATE
ftr-299	789	3	297	CARDINAL
ftr-299	789	4	9/10/13	CARDINAL
ftr-299	790	1	179	CARDINAL
ftr-299	791	1	the year	DATE
ftr-299	792	1	american	NORP
ftr-299	792	2	2012	DATE
ftr-299	792	3	year	DATE
ftr-299	792	4	2010	DATE
ftr-299	792	5	2011	DATE
ftr-299	792	6	year	DATE
ftr-299	792	7	2010, 2011	DATE
ftr-299	792	8	2012	DATE
ftr-299	792	9	2013	DATE
ftr-299	793	1	179	CARDINAL
ftr-299	793	2	each of these years	DATE
ftr-299	793	3	500,000	MONEY
ftr-299	793	4	more than $250,000	MONEY
ftr-299	793	5	each year	DATE
ftr-299	794	1	2012	DATE
ftr-299	794	2	179	CARDINAL
ftr-299	794	3	year beginning after 2011	DATE
ftr-299	794	4	2011	DATE
ftr-299	794	5	the first day	DATE
ftr-299	794	6	last taxable	DATE
ftr-299	794	7	year	DATE
ftr-299	794	8	2011	DATE
ftr-299	795	1	2012	DATE
ftr-299	795	2	179(f)(4	CARDINAL
ftr-299	795	3	179	CARDINAL
ftr-299	795	4	year beginning after 2013	DATE
ftr-299	796	1	years	DATE
ftr-299	796	2	2012	DATE
ftr-299	796	3	2013	DATE
ftr-299	796	4	179	CARDINAL
ftr-299	797	1		CARDINAL
ftr-299	798	1	year	DATE
ftr-299	798	2	2010, 2011	DATE
ftr-299	798	3	2012	DATE
ftr-299	798	4	2013	DATE
ftr-299	799	1	1.179-5(c)(2	CARDINAL
ftr-299	799	2	section 7 of rev	LAW
ftr-299	799	3	2008-54	DATE
ftr-299	799	4	2008-2	DATE
ftr-299	799	5	722	CARDINAL
ftr-299	799	6	725	CARDINAL
ftr-299	799	7	those years	DATE
ftr-299	800	1	a prior tax year	DATE
ftr-299	800	2	179	CARDINAL
ftr-299	800	3	that year	DATE
ftr-299	801	1		CARDINAL
ftr-299	802	1	179	CARDINAL
ftr-299	804	1	the last taxable year	DATE
ftr-299	804	2	2011	DATE
ftr-299	804	3	years 2014	DATE
ftr-299	804	4	269	CARDINAL
ftr-299	804	5	2012	DATE
ftr-299	804	6	2013	DATE
ftr-299	804	7	the year	DATE
ftr-299	804	8	years	DATE
ftr-299	805	1		CARDINAL
ftr-299	806	1	179	CARDINAL
ftr-299	807	1	2	CARDINAL
ftr-299	807	2	macrs	ORG
ftr-299	808	1	t.d. 9564	ORG
ftr-299	808	2	76	CARDINAL
ftr-299	808	3	81060	DATE
ftr-299	808	4	12/27/11	CARDINAL
ftr-299	808	5	76	CARDINAL
ftr-299	808	6	81128	DATE
ftr-299	808	7	12/27/11	CARDINAL
ftr-299	809	1	macrs	ORG
ftr-299	810	1		CARDINAL
ftr-299	810	2	macrs	ORG
ftr-299	812	1	1.167-7	DATE
ftr-299	814	1	macrs	ORG
ftr-299	815	1	the same taxable year	DATE
ftr-299	819	1		CARDINAL
ftr-299	822	1	macrs	ORG
ftr-299	825	1		CARDINAL
ftr-299	831	1	270	CARDINAL
ftr-299	831	2	florida	GPE
ftr-299	833	1	15:5	CARDINAL
ftr-299	838	1	first	ORDINAL
ftr-299	838	2	first	ORDINAL
ftr-299	838	3	irs	ORG
ftr-299	844	1	1.168(i)-8t(c)(4)(ii)(e	CARDINAL
ftr-299	846	1	the beginning of the year	DATE
ftr-299	846	2	the year	DATE
ftr-299	846	3	the first day	DATE
ftr-299	849	1	1.168(i)-8t(g	CARDINAL
ftr-299	850	1		CARDINAL
ftr-299	851	1	prior reg	MONEY
ftr-299	852	1	1.168(i)-1	CARDINAL
ftr-299	852	2	one	CARDINAL
ftr-299	855	1	the same taxable year	DATE
ftr-299	856	1	first year	DATE
ftr-299	858	1	the same first year	DATE
ftr-299	861	1	1.168(i)1t(c)(2)(ii)(d	CARDINAL
ftr-299	863	1	zero	CARDINAL
ftr-299	870	1	1.168(i)-8	CARDINAL
ftr-299	870	2	2014	DATE
ftr-299	870	3	271	CARDINAL
ftr-299	873	1	1.168(i)1t(e)(3	CARDINAL
ftr-299	878	1	1.168(i)1t(e)(3)(ii	CARDINAL
ftr-299	879	1	a. irs	PERSON
ftr-299	880	1	proc	PERSON
ftr-299	881	1	2012-20, 2012-14	DATE
ftr-299	882	1	700	CARDINAL
ftr-299	882	2	3/7/12	DATE
ftr-299	883	1	2011-14, 2011-1	DATE
ftr-299	883	2	330	CARDINAL
ftr-299	884	1	irs	ORG
ftr-299	886	1	1.167(a)-4	CARDINAL
ftr-299	886	2	1.168(i)-1	CARDINAL
ftr-299	886	3	macrs	ORG
ftr-299	886	4	1.168(i)-8	CARDINAL
ftr-299	886	5	macrs	ORG
ftr-299	886	6	t.d. 9564	ORG
ftr-299	886	7	76	CARDINAL
ftr-299	886	8	81060	DATE
ftr-299	886	9	12/27/11	CARDINAL
ftr-299	888	1	2011-14, 2011-1	DATE
ftr-299	888	2	330	CARDINAL
ftr-299	888	3	a taxable	DATE
ftr-299	888	4	year ending after 12/29/03	DATE
ftr-299	889	1	a taxable year ending before 12/30/03	DATE
ftr-299	889	2	years	DATE
ftr-299	889	3	all subsequent years	DATE
ftr-299	890	1	481	CARDINAL
ftr-299	891	1	proc	PERSON
ftr-299	892	1	2012-20	DATE
ftr-299	893	1	lb&i-4-0312-004	ORG
ftr-299	895	1	2012	DATE
ftr-299	897	1	years	DATE
ftr-299	897	2	2014	DATE
ftr-299	898	1	2012-73	DATE
ftr-299	898	2	2012-51	DATE
ftr-299	899	1	713	CARDINAL
ftr-299	900	1	irs	ORG
ftr-299	900	2	years	DATE
ftr-299	900	3	1/1/14	DATE
ftr-299	900	4	years	DATE
ftr-299	900	5	1/1/12	CARDINAL
ftr-299	901	1	§§	ORG
ftr-299	901	2	1.168(i)-1	CARDINAL
ftr-299	901	3	1.168(i)-8	CARDINAL
ftr-299	902	1	d.	NORP
ftr-299	903	1	272	CARDINAL
ftr-299	903	2	florida	GPE
ftr-299	904	1	15:5	CARDINAL
ftr-299	904	2	12/27/11	CARDINAL
ftr-299	904	3	1/1/14	DATE
ftr-299	905	1	t.d	PERSON
ftr-299	906	1	77	CARDINAL
ftr-299	906	2	74583	DATE
ftr-299	907	1	e. new	PERSON
ftr-299	907	2	macrs	ORG
ftr-299	908	1	t.d	PERSON
ftr-299	908	2	9636	DATE
ftr-299	909	1	78	CARDINAL
ftr-299	909	2	57686	DATE
ftr-299	910	1	irs	ORG
ftr-299	910	2	reg-168745-03	DATE
ftr-299	910	3	76	CARDINAL
ftr-299	910	4	81128	DATE
ftr-299	910	5	12/27/11	CARDINAL
ftr-299	910	6	76	CARDINAL
ftr-299	910	7	81060	DATE
ftr-299	910	8	12/27/11	CARDINAL
ftr-299	912	1	1.167-7	DATE
ftr-299	914	1	t	GPE
ftr-299	915	1	macrs	ORG
ftr-299	916	1	the same taxable year	DATE
ftr-299	920	1	years	DATE
ftr-299	920	2	years	DATE
ftr-299	920	3	1//1/12	CARDINAL
ftr-299	923	1	t to taxable	DATE
ftr-299	923	2	years	DATE
ftr-299	923	3	1/1/12	CARDINAL
ftr-299	924	1		CARDINAL
ftr-299	926	1	1.168(i)-1t(c	CARDINAL
ftr-299	928	1	9564	DATE
ftr-299	928	2	12/27/11	CARDINAL
ftr-299	928	3	reg-168745-03	DATE
ftr-299	929	1	3	CARDINAL
ftr-299	931	1	peco foods, inc.	ORG
ftr-299	932	1	t.c.	PERSON
ftr-299	933	1	2012-18	DATE
ftr-299	933	2	1/17/12	CARDINAL
ftr-299	934	1	two	CARDINAL
ftr-299	934	2	2014	DATE
ftr-299	934	3	273	CARDINAL
ftr-299	934	4	macrs	ORG
ftr-299	934	5	39 years	DATE
ftr-299	936	1	macrs	ORG
ftr-299	937	1	v. danielson	PERSON
ftr-299	937	2	378	CARDINAL
ftr-299	937	3	771	CARDINAL
ftr-299	937	4	775	CARDINAL
ftr-299	937	5	3d	CARDINAL
ftr-299	937	6	1967	DATE
ftr-299	937	7	1060	DATE
ftr-299	940	1	irs	ORG
ftr-299	940	2	irs	ORG
ftr-299	941	1	a.	PERSON
ftr-299	942	1	peco foods, inc.	ORG
ftr-299	943	1	522	CARDINAL
ftr-299	945	1	840	CARDINAL
ftr-299	945	2	11th	ORDINAL
ftr-299	946	1	hill	PERSON
ftr-299	946	2	eleventh	ORDINAL
ftr-299	946	3	the tax court’s	ORG
ftr-299	947	1	1	CARDINAL
ftr-299	947	2	2	CARDINAL
ftr-299	947	3	three	CARDINAL
ftr-299	947	4	3	CARDINAL
ftr-299	947	5	4	CARDINAL
ftr-299	948	1	4	CARDINAL
ftr-299	948	2	three mile	QUANTITY
ftr-299	948	3	china	GPE
ftr-299	949	1	amergen energy co.	ORG
ftr-299	949	2	united states	GPE
ftr-299	949	3	113	CARDINAL
ftr-299	951	1	52	CARDINAL
ftr-299	952	1	three	CARDINAL
ftr-299	952	2	future years	DATE
ftr-299	954	1	one	CARDINAL
ftr-299	954	2	approximately $23,000,000	MONEY
ftr-299	954	3	77,000,000	MONEY
ftr-299	954	4	five	CARDINAL
ftr-299	954	5	annual	DATE
ftr-299	954	6	530,000,000	MONEY
ftr-299	954	7	approximately $331,000,000	MONEY
ftr-299	955	1	second	ORDINAL
ftr-299	955	2	274	CARDINAL
ftr-299	955	3	florida	GPE
ftr-299	956	1	15:5 approximately $20,000,000	MONEY
ftr-299	956	2	600,000,000	MONEY
ftr-299	956	3	approximately $235,000,000	MONEY
ftr-299	957	1	third	ORDINAL
ftr-299	957	2	10,000,000	MONEY
ftr-299	957	3	550,000,000	MONEY
ftr-299	957	4	approximately $437,000,000	MONEY
ftr-299	958	1	amergen	ORG
ftr-299	959	1	irs	ORG
ftr-299	960	1	amergen	ORG
ftr-299	960	2	only § 1012	CARDINAL
ftr-299	961	1	§ 461(h	ORG
ftr-299	962	1	bush	PERSON
ftr-299	964	1	§ 461(h	ORG
ftr-299	965	1	§ 461(h	ORG
ftr-299	965	2	98-432	CARDINAL
ftr-299	965	3	2	CARDINAL
ftr-299	965	4	1254–55 (1984	DATE
ftr-299	966	1	second	ORDINAL
ftr-299	966	2	congress	ORG
ftr-299	967	1	§§ 263	ORG
ftr-299	967	2	446	CARDINAL
ftr-299	967	3	461	CARDINAL
ftr-299	968	1	1.461-1(a)(2)(i	CARDINAL
ftr-299	968	2	chevron u.s.a., inc.	ORG
ftr-299	969	1	council, inc.	ORG
ftr-299	969	2	467	CARDINAL
ftr-299	969	3	837	CARDINAL
ftr-299	969	4	1984	DATE
ftr-299	969	5	461	CARDINAL
ftr-299	969	6	1012	CARDINAL
ftr-299	970	1	amergen	ORG
ftr-299	971	1	 reg	MONEY
ftr-299	972	1	2013	DATE
ftr-299	972	2	1.446-1(c)(1)(ii	CARDINAL
ftr-299	973	1	2014	DATE
ftr-299	973	2	275	CARDINAL
ftr-299	973	3	year	DATE
ftr-299	975	1	1.446-1(c)(1)(ii	CARDINAL
ftr-299	975	2	the taxable year	DATE
ftr-299	976	1	f. credits	PERSON
ftr-299	976	2	1	CARDINAL
ftr-299	976	3	fifty	CARDINAL
ftr-299	977	1	2013-29	DATE
ftr-299	977	2	2013-20	DATE
ftr-299	978	1	1085	CARDINAL
ftr-299	978	2	4/15/13	CARDINAL
ftr-299	979	1	american	NORP
ftr-299	979	2	2012	DATE
ftr-299	979	3	48	CARDINAL
ftr-299	979	4	1/1/14	CARDINAL
ftr-299	981	1	five percent	PERCENT
ftr-299	981	2	1/1/14	CARDINAL
ftr-299	982	1	irs	ORG
ftr-299	986	1	five percent	PERCENT
ftr-299	987	1		CARDINAL
ftr-299	987	2	five percent	PERCENT
ftr-299	988	1	less than five percent	PERCENT
ftr-299	990	1	2	CARDINAL
ftr-299	990	2	41	CARDINAL
ftr-299	991	1	geosyntec consultants, inc.	ORG
ftr-299	992	1	v. united states	GPE
ftr-299	992	2	112	CARDINAL
ftr-299	992	3	20135488	DATE
ftr-299	992	4	fla	GPE
ftr-299	993	1	4/15/13	CARDINAL
ftr-299	994	1	276	CARDINAL
ftr-299	994	2	florida	GPE
ftr-299	995	1	15:5	CARDINAL
ftr-299	995	2	irs	ORG
ftr-299	995	3	41 20 percent	PERCENT
ftr-299	998	1	1.41-4a(d	CARDINAL
ftr-299	998	2	1.41-2(e)(2	CARDINAL
ftr-299	1000	1	1.41-4a(d)(1)(iii	DATE
ftr-299	1000	2	third	ORDINAL
ftr-299	1001	1	fairchild industries, inc.	ORG
ftr-299	1001	2	u.s.	GPE
ftr-299	1001	3	71	CARDINAL
ftr-299	1001	4	868	CARDINAL
ftr-299	1001	5	870	CARDINAL
ftr-299	1001	6	fed	ORG
ftr-299	1001	7	cir. 1995)	ORG
ftr-299	1011	1	3	CARDINAL
ftr-299	1011	2	irs	ORG
ftr-299	1012	1	reg-113792-13	DATE
ftr-299	1012	2	78	CARDINAL
ftr-299	1012	3	52719	CARDINAL
ftr-299	1012	4	8/26/13	CARDINAL
ftr-299	1013	1	irs	ORG
ftr-299	1013	2	treasury	ORG
ftr-299	1014	1	1.45r-1	CARDINAL
ftr-299	1014	2	1.45r-5	CARDINAL
ftr-299	1015	1	years	DATE
ftr-299	1015	2	12/31/13	CARDINAL
ftr-299	1015	3	2014	DATE
ftr-299	1015	4	277	CARDINAL
ftr-299	1015	5	years	DATE
ftr-299	1015	6	12/31/13	CARDINAL
ftr-299	1015	7	12/31/14	CARDINAL
ftr-299	1015	8	1	CARDINAL
ftr-299	1016	1	2013-12	DATE
ftr-299	1016	2	2013-10	DATE
ftr-299	1017	1	543	CARDINAL
ftr-299	1017	2	2/7/13	CARDINAL
ftr-299	1018	1	irs	ORG
ftr-299	1018	2	150,228,397	MONEY
ftr-299	1019	1	section 48c(a	LAW
ftr-299	1019	2	30 percent	PERCENT
ftr-299	1019	3	the taxable year	DATE
ftr-299	1019	4	irs	ORG
ftr-299	1019	5	the department of energy	ORG
ftr-299	1020	1	$30 million	MONEY
ftr-299	1021	1	4/9/13	CARDINAL
ftr-299	1022	1	7/23/13	CARDINAL
ftr-299	1024	1	$30 million	MONEY
ftr-299	1025	1	nols 1	ORG
ftr-299	1026	1	irs	ORG
ftr-299	1027	1	2013-35	DATE
ftr-299	1027	2	2013-24	DATE
ftr-299	1028	1	1240	CARDINAL
ftr-299	1028	2	5/20/13	CARDINAL
ftr-299	1029	1	irs	ORG
ftr-299	1029	2	reg	CARDINAL
ftr-299	1030	1	1.166-2(d	CARDINAL
ftr-299	1032	1	1.166-2(d)(1	CARDINAL
ftr-299	1032	2	3	CARDINAL
ftr-299	1032	3	1	CARDINAL
ftr-299	1032	4	2	CARDINAL
ftr-299	1034	1	2004	DATE
ftr-299	1034	2	fasb	ORG
ftr-299	1035	1	2009	DATE
ftr-299	1037	1	278	CARDINAL
ftr-299	1037	2	florida	GPE
ftr-299	1038	1	15:5 2	CARDINAL
ftr-299	1039	1	shaw v. commissioner	PERSON
ftr-299	1039	2	t.c.	PERSON
ftr-299	1040	1	2013-170	CARDINAL
ftr-299	1042	1	800,000	MONEY
ftr-299	1045	1	the end of the year	DATE
ftr-299	1046	1	irs	ORG
ftr-299	1047	1	1	CARDINAL
ftr-299	1047	2	2	CARDINAL
ftr-299	1047	3	3	CARDINAL
ftr-299	1048	1	2009	DATE
ftr-299	1048	2	third	ORDINAL
ftr-299	1053	1	3	CARDINAL
ftr-299	1053	2	texas	GPE
ftr-299	1054	1	herrera v. commissioner	PERSON
ftr-299	1054	2	t.c.	PERSON
ftr-299	1055	1	2012	CARDINAL
ftr-299	1055	2	308	CARDINAL
ftr-299	1055	3	11/5/12	CARDINAL
ftr-299	1056	1	wherry	PERSON
ftr-299	1056	2	166	CARDINAL
ftr-299	1056	3	one	CARDINAL
ftr-299	1056	4	llc	GPE
ftr-299	1056	5	hsa	ORG
ftr-299	1056	6	two	CARDINAL
ftr-299	1056	7	university of texas el paso engineering	ORG
ftr-299	1057	1	llc	GPE
ftr-299	1058	1	13	CARDINAL
ftr-299	1058	2	fifth	ORDINAL
ftr-299	1058	3	texas farm bureau	ORG
ftr-299	1058	4	v. united states	GPE
ftr-299	1058	5	725	CARDINAL
ftr-299	1058	6	307	CARDINAL
ftr-299	1058	7	5th	ORDINAL
ftr-299	1058	8	1984	DATE
ftr-299	1058	9	2014	DATE
ftr-299	1058	10	279	CARDINAL
ftr-299	1060	1	a.	PERSON
ftr-299	1061	1	fifth	ORDINAL
ftr-299	1062	1	herrera v. commissioner	PERSON
ftr-299	1062	2	112	CARDINAL
ftr-299	1062	3	2013-6858	DATE
ftr-299	1062	4	5th	ORDINAL
ftr-299	1064	1	the tax court	ORG
ftr-299	1064	2	hsa	ORG
ftr-299	1065	1	1.166-9(e)(2	CARDINAL
ftr-299	1066	1	hsa	ORG
ftr-299	1067	1	4.	CARDINAL
ftr-299	1070	1	pilgrim	ORG
ftr-299	1070	2	pride corp.	ORG
ftr-299	1071	1	141	CARDINAL
ftr-299	1073	1	17	CARDINAL
ftr-299	1074	1	1999	DATE
ftr-299	1074	2	$98.6 million	MONEY
ftr-299	1075	1	2004	DATE
ftr-299	1076	1	approximately $39 million	MONEY
ftr-299	1076	2	only $20 million	MONEY
ftr-299	1077	1	$98.6 million	MONEY
ftr-299	1078	1	irs	ORG
ftr-299	1079	1	dawson	PERSON
ftr-299	1079	2	irs	ORG
ftr-299	1080	1	1234a	DATE
ftr-299	1081	1	section 1234a	DATE
ftr-299	1081	2	1	CARDINAL
ftr-299	1081	3	section 1234b	DATE
ftr-299	1081	4	2	CARDINAL
ftr-299	1081	5	section 1256	LAW
ftr-299	1081	6	1	CARDINAL
ftr-299	1083	1	280	CARDINAL
ftr-299	1083	2	florida	GPE
ftr-299	1084	1	15:5	CARDINAL
ftr-299	1084	2	dawson	PERSON
ftr-299	1084	3	congress	ORG
ftr-299	1084	4	section 1234a	LAW
ftr-299	1085	1		CARDINAL
ftr-299	1086	1	1.165-2(a	CARDINAL
ftr-299	1087	1	1.165-2(b	CARDINAL
ftr-299	1087	2	1234a	DATE
ftr-299	1089	1	93-80	CARDINAL
ftr-299	1089	2	1993-2	DATE
ftr-299	1089	3	239	CARDINAL
ftr-299	1089	4	four years	DATE
ftr-299	1089	5	1997	DATE
ftr-299	1090	1	i. at-risk	PERSON
ftr-299	1090	2	1	CARDINAL
ftr-299	1091	1	section 183	LAW
ftr-299	1091	2	irs	ORG
ftr-299	1093	1	pederson v. commissioner	PERSON
ftr-299	1093	2	t.c.	PERSON
ftr-299	1094	1	2013-54	DATE
ftr-299	1094	2	2/20/13	CARDINAL
ftr-299	1095	1	irs	ORG
ftr-299	1097	1	2	CARDINAL
ftr-299	1097	2	morrison	PERSON
ftr-299	1098	1	montgomery v. commissioner	PERSON
ftr-299	1098	2	t.c.	PERSON
ftr-299	1099	1	2013-151	CARDINAL
ftr-299	1099	2	6/17/13	CARDINAL
ftr-299	1102	1	1.469-5t(f)(4	CARDINAL
ftr-299	1103	1	hours	TIME
ftr-299	1104	1	2014	DATE
ftr-299	1104	2	281	CARDINAL
ftr-299	1105	1	morrison	PERSON
ftr-299	1107	1	250	CARDINAL
ftr-299	1107	2	daily	DATE
ftr-299	1109	1	bailey v. commissioner	PERSON
ftr-299	1109	2	t.c.	PERSON
ftr-299	1110	1	2001-296 (2001	DATE
ftr-299	1110	2	hours	TIME
ftr-299	1110	3	number of hours	TIME
ftr-299	1110	4	hours	TIME
ftr-299	1110	5	years later	DATE
ftr-299	1110	6	v. united states	GPE
ftr-299	1110	7	67	CARDINAL
ftr-299	1112	1	39 (2005	DATE
ftr-299	1112	2	number of hours	TIME
ftr-299	1112	3	noncontemporaneous log	ORG
ftr-299	1112	4	hours	TIME
ftr-299	1112	5	number of hours	TIME
ftr-299	1112	6	215	CARDINAL
ftr-299	1114	1	996	CARDINAL
ftr-299	1114	2	fed	ORG
ftr-299	1114	3	cir	PERSON
ftr-299	1114	4	2007	DATE
ftr-299	1114	5	lee v. commissioner	PERSON
ftr-299	1114	6	t.c.	PERSON
ftr-299	1115	1	2006-193	DATE
ftr-299	1115	2	2006	DATE
ftr-299	1115	3	irs	ORG
ftr-299	1115	4	more than one half	CARDINAL
ftr-299	1115	5	more than doubled hours	TIME
ftr-299	1115	6	t.c.	PERSON
ftr-299	1116	1	2010-64	DATE
ftr-299	1116	2	2010	DATE
ftr-299	1116	3	hours	TIME
ftr-299	1116	4	days	DATE
ftr-299	1116	5	more than 24 hours	TIME
ftr-299	1117	1	a.	PERSON
ftr-299	1118	1	merino	PERSON
ftr-299	1118	2	t.c.	PERSON
ftr-299	1119	1	2013-167	CARDINAL
ftr-299	1119	2	7/16/13	CARDINAL
ftr-299	1120	1	wherry	PERSON
ftr-299	1121	1	hours	TIME
ftr-299	1122	1	282	CARDINAL
ftr-299	1122	2	florida	GPE
ftr-299	1124	1	15:5	CARDINAL
ftr-299	1125	1	hours	TIME
ftr-299	1125	2	section 469	LAW
ftr-299	1126	1	bartlett v. commissioner	PERSON
ftr-299	1126	2	t.c.	PERSON
ftr-299	1126	3	2013-182	DATE
ftr-299	1127	1	kerrigan	PERSON
ftr-299	1127	2	hours	TIME
ftr-299	1128	1	years	DATE
ftr-299	1129	1	3	CARDINAL
ftr-299	1130	1	broz v. commissioner	PERSON
ftr-299	1130	2	137	CARDINAL
ftr-299	1130	3	46	DATE
ftr-299	1130	4	9/1/11	CARDINAL
ftr-299	1131	1	two	CARDINAL
ftr-299	1131	2	rfb	ORG
ftr-299	1131	3	fcc	ORG
ftr-299	1133	1	alpine and	ORG
ftr-299	1133	2	llc	ORG
ftr-299	1134	1	99 percent	PERCENT
ftr-299	1134	2	1 percent	PERCENT
ftr-299	1136	1	rfb	ORG
ftr-299	1137	1	rfb	ORG
ftr-299	1141	1		CARDINAL
ftr-299	1142	1	first	ORDINAL
ftr-299	1142	2	kroupa	PERSON
ftr-299	1142	3	1	CARDINAL
ftr-299	1142	4	2	CARDINAL
ftr-299	1144	1		CARDINAL
ftr-299	1145	1	second	ORDINAL
ftr-299	1145	2	first	ORDINAL
ftr-299	1146	1	2014	DATE
ftr-299	1146	2	283	CARDINAL
ftr-299	1148	1		CARDINAL
ftr-299	1148	2	third	ORDINAL
ftr-299	1148	3	the years	DATE
ftr-299	1149	1	rfb	ORG
ftr-299	1151	1	the taxable year	DATE
ftr-299	1151	2	195	CARDINAL
ftr-299	1152	1		CARDINAL
ftr-299	1153	1	fourth	ORDINAL
ftr-299	1153	2	one	CARDINAL
ftr-299	1153	3	first	ORDINAL
ftr-299	1153	4	197	CARDINAL
ftr-299	1153	5	fcc	ORG
ftr-299	1153	6	years	DATE
ftr-299	1155	1	a.	PERSON
ftr-299	1156	1	broz v. commissioner	PERSON
ftr-299	1156	2	727	CARDINAL
ftr-299	1156	3	621	CARDINAL
ftr-299	1156	4	6th	ORDINAL
ftr-299	1156	5	8/23/13	CARDINAL
ftr-299	1157	1	sixth	ORDINAL
ftr-299	1157	2	rogers	PERSON
ftr-299	1158	1	162	CARDINAL
ftr-299	1158	2	197	CARDINAL
ftr-299	1160	1		CARDINAL
ftr-299	1161	1	sixth	ORDINAL
ftr-299	1161	2	llc	GPE
ftr-299	1162	1	rfb	CARDINAL
ftr-299	1163	1	the s corporation	ORG
ftr-299	1164	1	465	CARDINAL
ftr-299	1165	1	465	CARDINAL
ftr-299	1165	2	1366(d	DATE
ftr-299	1166	1	284	CARDINAL
ftr-299	1166	2	florida	GPE
ftr-299	1167	1	15:5	CARDINAL
ftr-299	1167	2	162	CARDINAL
ftr-299	1168	1	llc	GPE
ftr-299	1168	2	rfb	ORG
ftr-299	1169	1	the year	DATE
ftr-299	1170	1	one	CARDINAL
ftr-299	1171	1		CARDINAL
ftr-299	1171	2	197	CARDINAL
ftr-299	1171	3	section 197	LAW
ftr-299	1172	1	§ 197(a	ORG
ftr-299	1172	2	the month	DATE
ftr-299	1172	3	section 197	LAW
ftr-299	1174	1	section 197	LAW
ftr-299	1175	1	1	CARDINAL
ftr-299	1177	1	de mickeymouse	ORG
ftr-299	1178	1	2013-48	DATE
ftr-299	1178	2	2013-31	DATE
ftr-299	1179	1	120	CARDINAL
ftr-299	1180	1	sec	ORG
ftr-299	1181	1	more than 0.5 percent	PERCENT
ftr-299	1181	2	irs	ORG
ftr-299	1181	3	1091	DATE
ftr-299	1183	1	sec	ORG
ftr-299	1183	2	285	CARDINAL
ftr-299	1184	1	2	CARDINAL
ftr-299	1184	2	zero	CARDINAL
ftr-299	1186	1	united states	GPE
ftr-299	1186	2	v. youngquist	PERSON
ftr-299	1186	3	111	CARDINAL
ftr-299	1186	4	2013-2293	DATE
ftr-299	1187	1	4/17/13	CARDINAL
ftr-299	1187	2	111	CARDINAL
ftr-299	1187	3	2013-2467	DATE
ftr-299	1188	1	6/21/13	CARDINAL
ftr-299	1189	1	one	CARDINAL
ftr-299	1189	2	zero	CARDINAL
ftr-299	1189	3	540	CARDINAL
ftr-299	1189	4	427	CARDINAL
ftr-299	1189	5	9th	ORDINAL
ftr-299	1189	6	1976	DATE
ftr-299	1191	1	cohan v. commissioner	PERSON
ftr-299	1191	2	39	CARDINAL
ftr-299	1191	3	540	CARDINAL
ftr-299	1191	4	2d	DATE
ftr-299	1191	5	1930	DATE
ftr-299	1192	1		CARDINAL
ftr-299	1192	2	his day	DATE
ftr-299	1192	3	november 5, 1996	DATE
ftr-299	1192	4	december 20, 1996	DATE
ftr-299	1192	5	irs	ORG
ftr-299	1192	6	1,456,076	MONEY
ftr-299	1193	1	3	CARDINAL
ftr-299	1194	1	today	DATE
ftr-299	1194	2	tomorrow	DATE
ftr-299	1195	1	van alen v. commissioner	PERSON
ftr-299	1195	2	t.c.	PERSON
ftr-299	1196	1	2013-235	CARDINAL
ftr-299	1199	1	1014(b)(3)(a	DATE
ftr-299	1201	1	1.1014-3(a	QUANTITY
ftr-299	1202	1	holmes	PERSON
ftr-299	1206	1	286	CARDINAL
ftr-299	1206	2	florida	GPE
ftr-299	1207	1	15:5	CARDINAL
ftr-299	1209	1	moore	PERSON
ftr-299	1209	2	t.c.	PERSON
ftr-299	1210	1	2013-249	CARDINAL
ftr-299	1211	1	approximately $5.8 million	MONEY
ftr-299	1213	1	1,000,000	MONEY
ftr-299	1214	1	$3 million	MONEY
ftr-299	1214	2	1367	DATE
ftr-299	1214	3	155	CARDINAL
ftr-299	1215	1	approximately $1.5 million	MONEY
ftr-299	1215	2	irs	ORG
ftr-299	1215	3	$2 million	MONEY
ftr-299	1216	1	thornton	PERSON
ftr-299	1216	2	irs	ORG
ftr-299	1217	1	thornton	PERSON
ftr-299	1218	1	moore	PERSON
ftr-299	1218	2	baker	PERSON
ftr-299	1219	1	moore	PERSON
ftr-299	1219	2	only $1 million	MONEY
ftr-299	1220	1		CARDINAL
ftr-299	1220	2	thornton	PERSON
ftr-299	1220	3	irs	ORG
ftr-299	1220	4	the year	DATE
ftr-299	1220	5	$1 million	MONEY
ftr-299	1221	1	the year	DATE
ftr-299	1221	2	the earlier year	DATE
ftr-299	1222	1		CARDINAL
ftr-299	1223	1	2013	DATE
ftr-299	1224	1	2014	DATE
ftr-299	1224	2	287	CARDINAL
ftr-299	1224	3	2013	DATE
ftr-299	1225	1	d. section 121	PERSON
ftr-299	1225	2	2013	DATE
ftr-299	1226	1	e. section 1031 1	PERSON
ftr-299	1228	1	adams v. commissioner	PERSON
ftr-299	1228	2	t.c.	PERSON
ftr-299	1229	1	2013-7	DATE
ftr-299	1229	2	1/10/13	CARDINAL
ftr-299	1232	1	60 hours	TIME
ftr-299	1232	2	three months	DATE
ftr-299	1233	1	3,600	MONEY
ftr-299	1234	1	three months	DATE
ftr-299	1234	2	three years	DATE
ftr-299	1234	3	a few hundred dollars	MONEY
ftr-299	1235	1	irs	ORG
ftr-299	1236	1	morrison	PERSON
ftr-299	1237	1	280a	ORG
ftr-299	1238	1	the taxable year	DATE
ftr-299	1239	1	1,200	MONEY
ftr-299	1241	1	288	CARDINAL
ftr-299	1241	2	florida	GPE
ftr-299	1242	1	15:5 2	CARDINAL
ftr-299	1242	2	1031	DATE
ftr-299	1243	1	yates iii	PERSON
ftr-299	1244	1	t.c.	PERSON
ftr-299	1244	2	2013-28	DATE
ftr-299	1244	3	1/24/13	CARDINAL
ftr-299	1245	1	two	CARDINAL
ftr-299	1246	1	1031	DATE
ftr-299	1250	1	121	CARDINAL
ftr-299	1250	2	up to $500,000	MONEY
ftr-299	1251	1	155	CARDINAL
ftr-299	1252	1	3	CARDINAL
ftr-299	1252	2	thirty years	DATE
ftr-299	1252	3	21 years	DATE
ftr-299	1252	4	4 months	DATE
ftr-299	1253	1	vip’s industries inc.	ORG
ftr-299	1254	1	t.c.	PERSON
ftr-299	1254	2	2013-157	DATE
ftr-299	1254	3	6/24/13	CARDINAL
ftr-299	1255	1	21 years	DATE
ftr-299	1255	2	4 months	DATE
ftr-299	1257	1	1.1031-1(c	CARDINAL
ftr-299	1257	2	30 years	DATE
ftr-299	1258	1	department stores co.	ORG
ftr-299	1258	2	16 t.c	QUANTITY
ftr-299	1258	3	547	CARDINAL
ftr-299	1258	4	1951	DATE
ftr-299	1258	5	20-year	DATE
ftr-299	1258	6	21 years	DATE
ftr-299	1258	7	4 months	DATE
ftr-299	1259	1	4	CARDINAL
ftr-299	1260	1	deseret management corp.	ORG
ftr-299	1261	1	v. united states	GPE
ftr-299	1261	2	112	CARDINAL
ftr-299	1261	3	fed	ORG
ftr-299	1263	1	438	CARDINAL
ftr-299	1263	2	8/22/13	CARDINAL
ftr-299	1264	1	los angeles	GPE
ftr-299	1264	2	st.	GPE
ftr-299	1265	1	2014	DATE
ftr-299	1265	2	289	CARDINAL
ftr-299	1266	1	1.1031(a)-2(c)(2	CARDINAL
ftr-299	1267	1	1	CARDINAL
ftr-299	1267	2	2	CARDINAL
ftr-299	1267	3	zero	DATE
ftr-299	1268	1	$185 million	MONEY
ftr-299	1268	2	3,384,637	MONEY
ftr-299	1268	3	fcc	ORG
ftr-299	1268	4	4,858,317	MONEY
ftr-299	1269	1	fcc	ORG
ftr-299	1269	2	176,757,046	MONEY
ftr-299	1270	1	first	ORDINAL
ftr-299	1270	2	allegra	ORG
ftr-299	1272	1	allegra	PERSON
ftr-299	1276	1		CARDINAL
ftr-299	1276	2	allegra	ORG
ftr-299	1277	1	allegra	PRODUCT
ftr-299	1277	2	fcc	ORG
ftr-299	1277	3	290	CARDINAL
ftr-299	1277	4	florida	GPE
ftr-299	1279	1	15:5	CARDINAL
ftr-299	1279	2	at least $	MONEY
ftr-299	1279	3	176,757,046	MONEY
ftr-299	1280	1	5	CARDINAL
ftr-299	1281	1	north central rental & leasing	ORG
ftr-299	1281	2	llc	ORG
ftr-299	1281	3	united states	GPE
ftr-299	1281	4	112	CARDINAL
ftr-299	1281	5	2013-7045	DATE
ftr-299	1282	1	99 percent	PERCENT
ftr-299	1282	2	butler machinery corporation	ORG
ftr-299	1282	3	1 percent	PERCENT
ftr-299	1282	4	butler	PERSON
ftr-299	1284	1	almost 400	CARDINAL
ftr-299	1284	2	irs	ORG
ftr-299	1284	3	1031	DATE
ftr-299	1286	1	a number of years	DATE
ftr-299	1288	1	third	ORDINAL
ftr-299	1289	1	butler	ORG
ftr-299	1289	2	180 day	DATE
ftr-299	1290	1	butler	ORG
ftr-299	1292	1	up to six months	DATE
ftr-299	1293	1	klein	PERSON
ftr-299	1293	2	six months	DATE
ftr-299	1295	1	1031(f)(4	CARDINAL
ftr-299	1296	1	f. section 1033	PERSON
ftr-299	1296	2	2013	DATE
ftr-299	1297	1	2014	DATE
ftr-299	1297	2	291	CARDINAL
ftr-299	1297	3	2013	DATE
ftr-299	1298	1	h. miscellaneous 1	PERSON
ftr-299	1299	1	twelve years	DATE
ftr-299	1300	1	t.d	PERSON
ftr-299	1300	2	9635	DATE
ftr-299	1301	1	78	CARDINAL
ftr-299	1302	1	treasury	ORG
ftr-299	1305	1	one	CARDINAL
ftr-299	1306	1	1/17/01	CARDINAL
ftr-299	1307	1		CARDINAL
ftr-299	1307	2	twelve year	DATE
ftr-299	1307	3	treasury	ORG
ftr-299	1309	1	1.1092(d)-1(d	CARDINAL
ftr-299	1309	2	1/18/01	CARDINAL
ftr-299	1309	3	reg-105801-00	DATE
ftr-299	1310	1	a. fringe	PERSON
ftr-299	1310	2	1	CARDINAL
ftr-299	1312	1	2011-14, 2011-9	DATE
ftr-299	1313	1	532	CARDINAL
ftr-299	1313	2	2/10/11	CARDINAL
ftr-299	1316	1	a.	PERSON
ftr-299	1317	1	obamacare	NORP
ftr-299	1318	1	t.d	PERSON
ftr-299	1318	2	9541	DATE
ftr-299	1318	3	76	CARDINAL
ftr-299	1318	4	46621	DATE
ftr-299	1321	1	54.9815-2713t(a)(1)(iv	DATE
ftr-299	1322	1	reg-120391-10	DATE
ftr-299	1322	2	292	CARDINAL
ftr-299	1322	3	florida	GPE
ftr-299	1324	1	15:5	CARDINAL
ftr-299	1324	2	76	CARDINAL
ftr-299	1324	3	46677	CARDINAL
ftr-299	1324	4	8/3/11	CARDINAL
ftr-299	1325	1	8/1/12	DATE
ftr-299	1326	1	obama	PERSON
ftr-299	1326	2	republican	NORP
ftr-299	1327	1	virginia	GPE
ftr-299	1327	2	santa	GPE
ftr-299	1328	1	6 reg-120391	DATE
ftr-299	1328	2	6	CARDINAL
ftr-299	1329	1	8 years old	DATE
ftr-299	1330	1	santa	GPE
ftr-299	1332	1	santa	GPE
ftr-299	1334	1	115	CARDINAL
ftr-299	1335	1	virginia	GPE
ftr-299	1339	1	virginia	GPE
ftr-299	1341	1	virginia	GPE
ftr-299	1341	2	santa	GPE
ftr-299	1344	1	santa	GPE
ftr-299	1349	1	santa	GPE
ftr-299	1351	1	christmas eve	DATE
ftr-299	1351	2	santa claus	GPE
ftr-299	1351	3	santa claus	GPE
ftr-299	1352	1	santa claus	GPE
ftr-299	1360	1	virginia	GPE
ftr-299	1361	1	2014	DATE
ftr-299	1361	2	293	CARDINAL
ftr-299	1361	3	78	CARDINAL
ftr-299	1361	4	8456	CARDINAL
ftr-299	1363	1	hhs	ORG
ftr-299	1363	2	sibelius	PERSON
ftr-299	1364	1	18,000	MONEY
ftr-299	1364	2	obamacare	NORP
ftr-299	1365	1		CARDINAL
ftr-299	1367	1	the supreme court	ORG
ftr-299	1367	2	obamacare	ORG
ftr-299	1367	3	christian	NORP
ftr-299	1369	1	v. sibelius	PERSON
ftr-299	1369	2	723	CARDINAL
ftr-299	1369	3	1114	CARDINAL
ftr-299	1369	4	10th	ORDINAL
ftr-299	1370	1	6/27/13	CARDINAL
ftr-299	1371	1	134	CARDINAL
ftr-299	1371	2	s. ct	PERSON
ftr-299	1371	3	678	CARDINAL
ftr-299	1372	1	tenth	ORDINAL
ftr-299	1372	2	103-141	CARDINAL
ftr-299	1372	3	christian	NORP
ftr-299	1372	4	obamacare	NORP
ftr-299	1373	1	d.	NORP
ftr-299	1373	2	white house	ORG
ftr-299	1374	1	2014	DATE
ftr-299	1374	2	the department of health and human services	ORG
ftr-299	1374	3	late december 19	DATE
ftr-299	1375	1	2013	DATE
ftr-299	1375	2	246-5	CARDINAL
ftr-299	1376	1	95	MONEY
ftr-299	1376	2	1 percent	PERCENT
ftr-299	1376	3	2014	DATE
ftr-299	1378	1	under 30	DATE
ftr-299	1379	1	hhs	ORG
ftr-299	1379	2	kathleen sebelius	PERSON
ftr-299	1379	3	mark warner	PERSON
ftr-299	1379	4	americans	NORP
ftr-299	1379	5	santa	GPE
ftr-299	1382	1	a thousand years from now	DATE
ftr-299	1382	2	virginia	GPE
ftr-299	1382	3	ten	CARDINAL
ftr-299	1382	4	ten thousand years from now	DATE
ftr-299	1383	1	9/21/1897	DATE
ftr-299	1383	2	1	CARDINAL
ftr-299	1383	3	francis pharcellus church	PERSON
ftr-299	1384	1	294	CARDINAL
ftr-299	1384	2	florida	GPE
ftr-299	1385	1	15:5	CARDINAL
ftr-299	1386	1	2.	CARDINAL
ftr-299	1386	2	fpl	ORG
ftr-299	1386	3	reg-125398-12	DATE
ftr-299	1387	1	78	CARDINAL
ftr-299	1387	2	25909	DATE
ftr-299	1387	3	5/3/13	DATE
ftr-299	1388	1	irs	ORG
ftr-299	1388	2	36b	CARDINAL
ftr-299	1389	1	3	CARDINAL
ftr-299	1389	2	irs	ORG
ftr-299	1389	3	epps	PERSON
ftr-299	1389	4	fsas	GPE
ftr-299	1390	1	2013-54	DATE
ftr-299	1390	2	2013-40	DATE
ftr-299	1391	1	287	CARDINAL
ftr-299	1391	2	9/13/13	CARDINAL
ftr-299	1392	1	1	CARDINAL
ftr-299	1392	2	annual	DATE
ftr-299	1392	3	2	CARDINAL
ftr-299	1393	1	1	CARDINAL
ftr-299	1393	2	2	CARDINAL
ftr-299	1393	3	3	CARDINAL
ftr-299	1395	1	1/1/14	DATE
ftr-299	1396	1	the department of labor	ORG
ftr-299	1396	2	2013-03	DATE
ftr-299	1397	1	2014	DATE
ftr-299	1397	2	295	CARDINAL
ftr-299	1397	3	1	CARDINAL
ftr-299	1398	1	2014	DATE
ftr-299	1399	1	i.r	GPE
ftr-299	1399	2	2013-86	DATE
ftr-299	1399	3	10/31/13	ORDINAL
ftr-299	1400	1		CARDINAL
ftr-299	1400	2	§§ 401(k	ORG
ftr-299	1400	3	457	CARDINAL
ftr-299	1400	4	17,500	MONEY
ftr-299	1400	5	50 or	DATE
ftr-299	1400	6	5,500	MONEY
ftr-299	1401	1		CARDINAL
ftr-299	1402	1	5,500	MONEY
ftr-299	1403	1	96,000	MONEY
ftr-299	1403	2	115,000	MONEY
ftr-299	1404	1	$181,000 to $191,000	MONEY
ftr-299	1404	2	114,000	MONEY
ftr-299	1404	3	129,000	MONEY
ftr-299	1405	1		CARDINAL
ftr-299	1405	2	annual	DATE
ftr-299	1405	3	210,000	MONEY
ftr-299	1406	1		CARDINAL
ftr-299	1407	1	52,000	MONEY
ftr-299	1408	1		CARDINAL
ftr-299	1408	2	260,000	MONEY
ftr-299	1408	3	385,000	MONEY
ftr-299	1409	1	2	CARDINAL
ftr-299	1409	2	2014-5	DATE
ftr-299	1409	3	2	CARDINAL
ftr-299	1409	4	276	CARDINAL
ftr-299	1412	1	section 83	LAW
ftr-299	1412	2	1	CARDINAL
ftr-299	1413	1	ninth	ORDINAL
ftr-299	1413	2	irs	ORG
ftr-299	1414	1	schwab	PERSON
ftr-299	1414	2	715	CARDINAL
ftr-299	1414	3	1169	CARDINAL
ftr-299	1414	4	9th	ORDINAL
ftr-299	1415	1	4/24/13	CARDINAL
ftr-299	1416	1	m. smith	PERSON
ftr-299	1416	2	the tax court’s	ORG
ftr-299	1416	3	section 72	LAW
ftr-299	1419	1	296	CARDINAL
ftr-299	1419	2	florida	GPE
ftr-299	1420	1	15:5 reg	MONEY
ftr-299	1422	1	§ 402(b	ORG
ftr-299	1422	2	134	CARDINAL
ftr-299	1422	3	141	CARDINAL
ftr-299	1422	4	2010	DATE
ftr-299	1422	5	pre-2005	DATE
ftr-299	1426	1	2	CARDINAL
ftr-299	1427	1	davis v. commissioner	PERSON
ftr-299	1427	2	716	CARDINAL
ftr-299	1427	3	560	CARDINAL
ftr-299	1427	4	11th	ORDINAL
ftr-299	1428	1	5/16/13	CARDINAL
ftr-299	1428	2	aff’g t.c.	PERSON
ftr-299	1429	1	2011	CARDINAL
ftr-299	1429	2	286	CARDINAL
ftr-299	1430	1	one-half	CARDINAL
ftr-299	1435	1	eleventh	ORDINAL
ftr-299	1436	1	1041	CARDINAL
ftr-299	1438	1	2014	DATE
ftr-299	1438	2	297	CARDINAL
ftr-299	1439	1	1041	CARDINAL
ftr-299	1439	2	1041	CARDINAL
ftr-299	1441	1	83	DATE
ftr-299	1443	1	3.	CARDINAL
ftr-299	1444	1	austin v. commissioner	PERSON
ftr-299	1444	2	141	CARDINAL
ftr-299	1445	1	18	CARDINAL
ftr-299	1446	1	351	CARDINAL
ftr-299	1447	1	95 percent	PERCENT
ftr-299	1447	2	5 percent	PERCENT
ftr-299	1448	1	2004	DATE
ftr-299	1448	2	the tax years	DATE
ftr-299	1448	3	2000-2003	DATE
ftr-299	1451	1	100 percent	PERCENT
ftr-299	1455	1	1.83-1(a)(1	CARDINAL
ftr-299	1455	2	the s corporation	ORG
ftr-299	1456	1	irs	ORG
ftr-299	1457	1	1.83-3(c)(2	CARDINAL
ftr-299	1458	1	irs	ORG
ftr-299	1458	2	irs	ORG
ftr-299	1459	1	298	CARDINAL
ftr-299	1459	2	florida	GPE
ftr-299	1460	1	15:5	CARDINAL
ftr-299	1463	1	1.83-3(c)(2	CARDINAL
ftr-299	1463	2	lauber	PERSON
ftr-299	1465	1	1.83-3(c)(2	CARDINAL
ftr-299	1466	1		CARDINAL
ftr-299	1466	2	irs	ORG
ftr-299	1467	1	1	CARDINAL
ftr-299	1468	1	irs	ORG
ftr-299	1469	1	peek v. commissioner	PERSON
ftr-299	1469	2	140	CARDINAL
ftr-299	1470	1	12	CARDINAL
ftr-299	1470	2	5/9/13	CARDINAL
ftr-299	1471	1	two	CARDINAL
ftr-299	1471	2	, peek	DATE
ftr-299	1473	1	1) peek	DATE
ftr-299	1473	2	2	CARDINAL
ftr-299	1474	1	irs	ORG
ftr-299	1474	2	4975	DATE
ftr-299	1475	1	section 408(e)(2)(a	LAW
ftr-299	1475	2	section 4975	DATE
ftr-299	1476	1	section 4975(c)(1)(b	LAW
ftr-299	1478	1	2014	DATE
ftr-299	1478	2	299	CARDINAL
ftr-299	1478	3	fleck	PERSON
ftr-299	1478	4	peek	PERSON
ftr-299	1479	1	gustafson	PERSON
ftr-299	1481	1	section 4975(c)(1)(b	LAW
ftr-299	1483	1	the supreme court	ORG
ftr-299	1483	2	congress	ORG
ftr-299	1483	3	section 4975(c)(1	LAW
ftr-299	1484	1	keystone	PERSON
ftr-299	1485	1	indus.	ORG
ftr-299	1485	2	508	CARDINAL
ftr-299	1485	3	152	CARDINAL
ftr-299	1485	4	159-160	CARDINAL
ftr-299	1485	5	1993	DATE
ftr-299	1487	1	congress	ORG
ftr-299	1488	1	section 4975(c)(1)(b	LAW
ftr-299	1488	2	fleck	PERSON
ftr-299	1488	3	peek	PERSON
ftr-299	1489	1		CARDINAL
ftr-299	1490	1	2.	CARDINAL
ftr-299	1490	2	4975	DATE
ftr-299	1491	1	ellis v. commissioner	PERSON
ftr-299	1491	2	t.c.	PERSON
ftr-299	1492	1	2013-245	CARDINAL
ftr-299	1493	1	approximately $320,000	MONEY
ftr-299	1494	1	320,000	MONEY
ftr-299	1494	2	98 percent	PERCENT
ftr-299	1494	3	2 percent	PERCENT
ftr-299	1495	1	the year	DATE
ftr-299	1495	2	approximately $10,000	MONEY
ftr-299	1496	1	llc	GPE
ftr-299	1497	1	paris	GPE
ftr-299	1497	2	irs	ORG
ftr-299	1497	3	4975	DATE
ftr-299	1498	1	section 4975(c	LAW
ftr-299	1498	2	1	CARDINAL
ftr-299	1498	3	2	CARDINAL
ftr-299	1498	4	300	CARDINAL
ftr-299	1498	5	florida	GPE
ftr-299	1499	1	15:5	CARDINAL
ftr-299	1499	2	3	CARDINAL
ftr-299	1499	3	4	CARDINAL
ftr-299	1499	4	5	CARDINAL
ftr-299	1499	5	6	CARDINAL
ftr-299	1501	1	llc	GPE
ftr-299	1502	1	the first day	DATE
ftr-299	1503	1	59½	CARDINAL
ftr-299	1503	2	the first day of the year	DATE
ftr-299	1503	3	10 percent	PERCENT
ftr-299	1503	4	72(t	DATE
ftr-299	1504	1	20 percent	PERCENT
ftr-299	1505	1	3	CARDINAL
ftr-299	1506	1	irs	ORG
ftr-299	1507	1	roberts v. commissioner	PERSON
ftr-299	1507	2	141	CARDINAL
ftr-299	1508	1	19	CARDINAL
ftr-299	1509	1	january 2009	DATE
ftr-299	1510	1	two	CARDINAL
ftr-299	1511	1	2008	DATE
ftr-299	1511	2	approximately $37,000	MONEY
ftr-299	1513	1	first	ORDINAL
ftr-299	1513	2	2009	DATE
ftr-299	1513	3	first	ORDINAL
ftr-299	1514	1	bunney v. commissioner	PERSON
ftr-299	1514	2	114	CARDINAL
ftr-299	1514	3	259	CARDINAL
ftr-299	1514	4	2000	DATE
ftr-299	1514	5	under 2014	DATE
ftr-299	1514	6	301	CARDINAL
ftr-299	1517	1	1	CARDINAL
ftr-299	1517	2	2	CARDINAL
ftr-299	1518	1	2009	DATE
ftr-299	1518	2	2008	DATE
ftr-299	1518	3	the year	DATE
ftr-299	1519	1	10%	PERCENT
ftr-299	1520	1	2008	DATE
ftr-299	1521	1	2008	DATE
ftr-299	1522	1	1	CARDINAL
ftr-299	1523	1	the supreme court	ORG
ftr-299	1524	1	twenty-eighth	CARDINAL
ftr-299	1525	1	massachusetts	GPE
ftr-299	1525	2	united states	GPE
ftr-299	1525	3	682	CARDINAL
ftr-299	1525	4	1	CARDINAL
ftr-299	1526	1	5/31/12	CARDINAL
ftr-299	1527	1	aff’g	CARDINAL
ftr-299	1527	2	gill v. office of personnel management	ORG
ftr-299	1527	3	699	CARDINAL
ftr-299	1527	4	f. supp	PERSON
ftr-299	1528	1	2d 374	CARDINAL
ftr-299	1529	1	7/8/10	DATE
ftr-299	1530	1	first	ORDINAL
ftr-299	1530	2	3	CARDINAL
ftr-299	1530	3	1 u.s.c	QUANTITY
ftr-299	1531	1	7	CARDINAL
ftr-299	1531	2	one	CARDINAL
ftr-299	1531	3	one	CARDINAL
ftr-299	1532	1	fifth	ORDINAL
ftr-299	1534	1	302	CARDINAL
ftr-299	1534	2	florida	GPE
ftr-299	1535	1	15:5	CARDINAL
ftr-299	1535	2	supreme court	ORG
ftr-299	1536	1	a.	PERSON
ftr-299	1537	1	second	ORDINAL
ftr-299	1538	1	windsor v. united states	PERSON
ftr-299	1538	2	699	CARDINAL
ftr-299	1538	3	169	CARDINAL
ftr-299	1538	4	2d	DATE
ftr-299	1539	1	2-1	DATE
ftr-299	1540	1	133	CARDINAL
ftr-299	1540	2	s. ct	PERSON
ftr-299	1540	3	786	CARDINAL
ftr-299	1541	1	new york	GPE
ftr-299	1541	2	second	ORDINAL
ftr-299	1541	3	dennis jacobs	PERSON
ftr-299	1541	4	canada	GPE
ftr-299	1541	5	2007	DATE
ftr-299	1541	6	new york	GPE
ftr-299	1541	7	2009	DATE
ftr-299	1541	8	2056	CARDINAL
ftr-299	1542	1		CARDINAL
ftr-299	1542	2	7	CARDINAL
ftr-299	1545	1		CARDINAL
ftr-299	1545	2	straub	PERSON
ftr-299	1545	3	congress	ORG
ftr-299	1546	1	american	NORP
ftr-299	1549	1	congress	ORG
ftr-299	1549	2	303	CARDINAL
ftr-299	1550	1	american	NORP
ftr-299	1550	2	congress	ORG
ftr-299	1551	1	congress	ORG
ftr-299	1553	1	united states	GPE
ftr-299	1553	2	133	CARDINAL
ftr-299	1553	3	s. ct	PERSON
ftr-299	1553	4	2675	CARDINAL
ftr-299	1553	5	6/26/13	CARDINAL
ftr-299	1556	1	104–199	CARDINAL
ftr-299	1556	2	110	CARDINAL
ftr-299	1557	1	2419	CARDINAL
ftr-299	1557	2	1996	DATE
ftr-299	1557	3	congress	ORG
ftr-299	1557	4	one	CARDINAL
ftr-299	1557	5	one	CARDINAL
ftr-299	1558	1	doma	PERSON
ftr-299	1559	1	2056	CARDINAL
ftr-299	1560	1	the supreme court	ORG
ftr-299	1560	2	3	CARDINAL
ftr-299	1560	3	one	CARDINAL
ftr-299	1560	4	one	CARDINAL
ftr-299	1560	5	fifth	ORDINAL
ftr-299	1561	1	2056	CARDINAL
ftr-299	1563	1		CARDINAL
ftr-299	1565	1	the windsor court	ORG
ftr-299	1565	2	3	CARDINAL
ftr-299	1565	3	2	CARDINAL
ftr-299	1566	1	section 2	LAW
ftr-299	1568	1	58	CARDINAL
ftr-299	1569	1	58	CARDINAL
ftr-299	1569	2	1958-1	DATE
ftr-299	1569	3	irs	ORG
ftr-299	1570	1		CARDINAL
ftr-299	1571	1	304	CARDINAL
ftr-299	1571	2	florida	GPE
ftr-299	1572	1	15:5	CARDINAL
ftr-299	1572	2	c. shakespeare	PERSON
ftr-299	1573	1	irs	ORG
ftr-299	1573	2	one	CARDINAL
ftr-299	1576	1	2013-17	DATE
ftr-299	1576	2	2013-38	DATE
ftr-299	1577	1	201	CARDINAL
ftr-299	1578	1	united states	GPE
ftr-299	1578	2	133	CARDINAL
ftr-299	1578	3	s. ct	PERSON
ftr-299	1578	4	2675	CARDINAL
ftr-299	1578	5	2013	DATE
ftr-299	1578	6	irs	ORG
ftr-299	1579	1	1	CARDINAL
ftr-299	1579	2	2	CARDINAL
ftr-299	1579	3	two	CARDINAL
ftr-299	1581	1		CARDINAL
ftr-299	1582	1	119	CARDINAL
ftr-299	1582	2	129	CARDINAL
ftr-299	1582	3	132	CARDINAL
ftr-299	1583	1	d.	NORP
ftr-299	1584	1	2013-17	DATE
ftr-299	1585	1	2013-61	DATE
ftr-299	1585	2	2013-44	DATE
ftr-299	1586	1	432	CARDINAL
ftr-299	1586	2	9/23/13	CARDINAL
ftr-299	1587	1	united states	GPE
ftr-299	1587	2	133	CARDINAL
ftr-299	1587	3	s. ct	PERSON
ftr-299	1587	4	2675	CARDINAL
ftr-299	1587	5	2013	DATE
ftr-299	1587	6	irs	ORG
ftr-299	1588	1	2013-17	DATE
ftr-299	1588	2	2013-38	DATE
ftr-299	1589	1	201	CARDINAL
ftr-299	1591	1	2013-17	DATE
ftr-299	1592	1	2014	DATE
ftr-299	1592	2	305	CARDINAL
ftr-299	1592	3	1	CARDINAL
ftr-299	1592	4	119	CARDINAL
ftr-299	1592	5	129	CARDINAL
ftr-299	1592	6	132	CARDINAL
ftr-299	1592	7	2	CARDINAL
ftr-299	1592	8	3121(b)(3)(b	CARDINAL
ftr-299	1593	1	2013	DATE
ftr-299	1593	2	prior years	DATE
ftr-299	1594	1	prior years	DATE
ftr-299	1596	1	2013	DATE
ftr-299	1596	2	2013	DATE
ftr-299	1598	1	2014-1	DATE
ftr-299	1598	2	2	CARDINAL
ftr-299	1599	1	270	CARDINAL
ftr-299	1600	1	125	CARDINAL
ftr-299	1600	2	fsas	GPE
ftr-299	1600	3	223	CARDINAL
ftr-299	1600	4	united states	GPE
ftr-299	1600	5	u.s.	GPE
ftr-299	1602	1	133	CARDINAL
ftr-299	1602	2	s. ct	PERSON
ftr-299	1602	3	2675	CARDINAL
ftr-299	1602	4	2013	DATE
ftr-299	1603	1	2013-17	DATE
ftr-299	1603	2	2013-38	DATE
ftr-299	1604	1	201	CARDINAL
ftr-299	1605	1	2	CARDINAL
ftr-299	1605	2	irs	ORG
ftr-299	1606	1	t.d	PERSON
ftr-299	1606	2	78	CARDINAL
ftr-299	1606	3	8/30/13	CARDINAL
ftr-299	1607	1	irs	ORG
ftr-299	1607	2	treasury	ORG
ftr-299	1608	1	1.5000a-0	CARDINAL
ftr-299	1608	2	1.5000a-5	CARDINAL
ftr-299	1608	3	2010	DATE
ftr-299	1608	4	tricare	ORG
ftr-299	1608	5	111–173	CARDINAL
ftr-299	1610	1	t.d.	GPE
ftr-299	1610	2	78	CARDINAL
ftr-299	1610	3	7314	DATE
ftr-299	1610	4	2/1/13	CARDINAL
ftr-299	1611	1	8/30/13	CARDINAL
ftr-299	1612	1	3	CARDINAL
ftr-299	1612	2	3.8 percent	PERCENT
ftr-299	1613	1	section 1411 of the code	LAW
ftr-299	1613	2	2010	DATE
ftr-299	1613	3	3.8 percent	PERCENT
ftr-299	1613	4	306	CARDINAL
ftr-299	1613	5	florida	GPE
ftr-299	1614	1	15:5	CARDINAL
ftr-299	1614	2	years	DATE
ftr-299	1614	3	1	CARDINAL
ftr-299	1614	4	2	CARDINAL
ftr-299	1616	1	1411(a)(1	CARDINAL
ftr-299	1617	1	250,000	MONEY
ftr-299	1617	2	125,000	MONEY
ftr-299	1617	3	200,000	MONEY
ftr-299	1625	1	1	CARDINAL
ftr-299	1625	2	2	CARDINAL
ftr-299	1626	1	the tax year	DATE
ftr-299	1626	2	11,950	MONEY
ftr-299	1626	3	2013	DATE
ftr-299	1628	1	1411(a)(2	CARDINAL
ftr-299	1629	1	501	CARDINAL
ftr-299	1629	2	664	CARDINAL
ftr-299	1631	1	1	CARDINAL
ftr-299	1631	2	2	CARDINAL
ftr-299	1631	3	3	CARDINAL
ftr-299	1634	1	1411	CARDINAL
ftr-299	1634	2	1	CARDINAL
ftr-299	1634	3	2	CARDINAL
ftr-299	1636	1	1411(c)(2	CARDINAL
ftr-299	1640	1	1411(c)(3	CARDINAL
ftr-299	1643	1	1411(c)(4	CARDINAL
ftr-299	1646	1	1411(c)(5	CARDINAL
ftr-299	1647	1	chapter 1	LAW
ftr-299	1648	1	2014	DATE
ftr-299	1648	2	307	CARDINAL
ftr-299	1651	1	a.	PERSON
ftr-299	1652	1	t.d	PERSON
ftr-299	1652	2	9644	DATE
ftr-299	1652	3	78	CARDINAL
ftr-299	1652	4	72394	DATE
ftr-299	1652	5	12/2/13	CARDINAL
ftr-299	1653	1	irs	ORG
ftr-299	1653	2	3.8 percent	PERCENT
ftr-299	1654	1	reg-130507-11	DATE
ftr-299	1654	2	77	CARDINAL
ftr-299	1654	3	72612	DATE
ftr-299	1655	1	12/31/13	CARDINAL
ftr-299	1656	1	years	DATE
ftr-299	1657	1	1411	CARDINAL
ftr-299	1658	1	a taxable	DATE
ftr-299	1658	2	year	DATE
ftr-299	1658	3	12/31/13	CARDINAL
ftr-299	1658	4	the later year	DATE
ftr-299	1660	1		CARDINAL
ftr-299	1661	1	section 1411	ORG
ftr-299	1661	2	chapter 2a	LAW
ftr-299	1662	1	chapter 2a	LAW
ftr-299	1663	1	chapter 1	LAW
ftr-299	1663	2	63(a	CARDINAL
ftr-299	1663	3	1411	CARDINAL
ftr-299	1665	1	1.1411-1(a	CARDINAL
ftr-299	1666	1		CARDINAL
ftr-299	1671	1	1.1411-2(a)(2)(i	TIME
ftr-299	1672	1	the taxable year	DATE
ftr-299	1672	2	the year	DATE
ftr-299	1673	1	the year	DATE
ftr-299	1673	2	u.s.	GPE
ftr-299	1675	1	1.1411-2(a)(2)(ii	CARDINAL
ftr-299	1676	1	u.s.	GPE
ftr-299	1678	1	1.1411-2(a)(2)(iii	TIME
ftr-299	1679	1		CARDINAL
ftr-299	1680	1	1411	CARDINAL
ftr-299	1680	2	chapter 1	LAW
ftr-299	1682	1	1.1411-3(a)(1)(i	TIME
ftr-299	1683	1	308	CARDINAL
ftr-299	1683	2	florida	GPE
ftr-299	1685	1	15:5	CARDINAL
ftr-299	1689	1	1.14113(b)(1)(i	CARDINAL
ftr-299	1692	1	1.1411-3(b)(1)(ii)-(iv	DATE
ftr-299	1697	1	1.1411-3(b)(1)(v	CARDINAL
ftr-299	1698	1	alaska	GPE
ftr-299	1698	2	646	CARDINAL
ftr-299	1698	3	u.s.	GPE
ftr-299	1700	1	1.1411-3(b)(1)(vi)-(ix	CARDINAL
ftr-299	1703	1	1.1411-3(c	CARDINAL
ftr-299	1704	1	noncharitable	ORG
ftr-299	1706	1	1.1411-3(d	CARDINAL
ftr-299	1707	1		CARDINAL
ftr-299	1710	1	1.1411-3(e	CARDINAL
ftr-299	1712	1		CARDINAL
ftr-299	1713	1	irs	ORG
ftr-299	1713	2	two	CARDINAL
ftr-299	1714	1	first	ORDINAL
ftr-299	1714	2	u.s.	GPE
ftr-299	1715	1	second	ORDINAL
ftr-299	1716	1	469	CARDINAL
ftr-299	1717	1		CARDINAL
ftr-299	1721	1	1.1411-4(f	CARDINAL
ftr-299	1724	1	1.1411-4(f)(2)(iv	DATE
ftr-299	1725	1	less than zero	CARDINAL
ftr-299	1726	1	chapter 1	LAW
ftr-299	1728	1	1.1411-4(f)(1)(ii	DATE
ftr-299	1729	1	a tax year	DATE
ftr-299	1729	2	2014	DATE
ftr-299	1729	3	309	CARDINAL
ftr-299	1729	4	that year	DATE
ftr-299	1730	1	the taxable year	DATE
ftr-299	1731	1	irs	ORG
ftr-299	1732	1	reg-130843-13	DATE
ftr-299	1732	2	78	CARDINAL
ftr-299	1732	3	72451	DATE
ftr-299	1732	4	12/2/13	CARDINAL
ftr-299	1733	1		CARDINAL
ftr-299	1735	1	irs	ORG
ftr-299	1736	1	reg-130843-13	DATE
ftr-299	1736	2	78	CARDINAL
ftr-299	1736	3	72451	DATE
ftr-299	1736	4	12/2/13	CARDINAL
ftr-299	1737	1		CARDINAL
ftr-299	1739	1	the first tax year	DATE
ftr-299	1739	2	12/31/13	CARDINAL
ftr-299	1741	1	1.469-11(b)(3)(iv	CARDINAL
ftr-299	1743	1	the year	DATE
ftr-299	1743	2	that year	DATE
ftr-299	1743	3	all future years	DATE
ftr-299	1744	1	irs	ORG
ftr-299	1745	1		CARDINAL
ftr-299	1747	1	more than 500 hours	TIME
ftr-299	1747	2	the year	DATE
ftr-299	1747	3	more than 500 hours	TIME
ftr-299	1747	4	five	CARDINAL
ftr-299	1749	1	1.1411-4(g)(7	DATE
ftr-299	1750	1	500 hour	TIME
ftr-299	1751	1	1.469-5t(a)(1	CARDINAL
ftr-299	1751	2	5	CARDINAL
ftr-299	1753	1	310	CARDINAL
ftr-299	1753	2	florida	GPE
ftr-299	1755	1	15:5	CARDINAL
ftr-299	1756	1		CARDINAL
ftr-299	1757	1	united states	GPE
ftr-299	1757	2	the last day	DATE
ftr-299	1758	1	united states	GPE
ftr-299	1758	2	1293	CARDINAL
ftr-299	1761	1	1411	CARDINAL
ftr-299	1764	1	1.1411-10(c)(2)(i	CARDINAL
ftr-299	1765	1	one	CARDINAL
ftr-299	1765	2	one	CARDINAL
ftr-299	1765	3	chapter 1	LAW
ftr-299	1766	1	1293	CARDINAL
ftr-299	1768	1	1.1411-10(g	DATE
ftr-299	1772	1		CARDINAL
ftr-299	1773	1	chapter 1 of the code	LAW
ftr-299	1773	2	chapter 2a	LAW
ftr-299	1775	1	1.1411-1(e	DATE
ftr-299	1776	1		CARDINAL
ftr-299	1776	2	irs	ORG
ftr-299	1776	3	11/29/12,	DATE
ftr-299	1776	4	2012	DATE
ftr-299	1776	5	232	CARDINAL
ftr-299	1776	6	irs	ORG
ftr-299	1777	1	b.	PERSON
ftr-299	1779	1	reg-130843-13	DATE
ftr-299	1779	2	78	CARDINAL
ftr-299	1779	3	72451	DATE
ftr-299	1779	4	12/2/13	CARDINAL
ftr-299	1780	1	the same day	DATE
ftr-299	1781	1	t.d	PERSON
ftr-299	1781	2	9644	DATE
ftr-299	1781	3	78	CARDINAL
ftr-299	1781	4	72394	DATE
ftr-299	1782	1	12/31/13	CARDINAL
ftr-299	1782	2	2014	DATE
ftr-299	1782	3	311	CARDINAL
ftr-299	1782	4	years	DATE
ftr-299	1782	5	1411	CARDINAL
ftr-299	1783	1		CARDINAL
ftr-299	1786	1	1411(c)(4	CARDINAL
ftr-299	1790	1	1.14117	CARDINAL
ftr-299	1794	1		CARDINAL
ftr-299	1800	1	1.1411-4(g)(10	TIME
ftr-299	1801	1	736	CARDINAL
ftr-299	1806	1	1.1411-4(g)(11	DATE
ftr-299	1807	1		CARDINAL
ftr-299	1808	1	a taxable year	DATE
ftr-299	1808	2	312	CARDINAL
ftr-299	1808	3	florida	GPE
ftr-299	1809	1	15:5	CARDINAL
ftr-299	1810	1	1	CARDINAL
ftr-299	1810	2	2	CARDINAL
ftr-299	1811	1	a later year	DATE
ftr-299	1811	2	the later year	DATE
ftr-299	1815	1	1.1411-4(d)(4)(iii	TIME
ftr-299	1816	1		CARDINAL
ftr-299	1820	1	1.1411-4(d)(3	DATE
ftr-299	1824	1	1.1411-4(d)(2)(ii	CARDINAL
ftr-299	1825	1	b.	PERSON
ftr-299	1825	2	1	CARDINAL
ftr-299	1827	1	pinn v. commissioner	PERSON
ftr-299	1827	2	t.c.	PERSON
ftr-299	1828	1	2013-45	DATE
ftr-299	1828	2	2/11/13	CARDINAL
ftr-299	1830	1	707	CARDINAL
ftr-299	1830	2	four	CARDINAL
ftr-299	1831	1	american	NORP
ftr-299	1832	1	several million dollars	MONEY
ftr-299	1834	1	500,000	MONEY
ftr-299	1835	1	50,000	MONEY
ftr-299	1835	2	quarterly	DATE
ftr-299	1837	1	2002	DATE
ftr-299	1838	1	holmes	PERSON
ftr-299	1838	2	irs	ORG
ftr-299	1838	3	2002	DATE
ftr-299	1840	1	irs	ORG
ftr-299	1841	1	2014	DATE
ftr-299	1841	2	313	CARDINAL
ftr-299	1841	3	quarterly	DATE
ftr-299	1841	4	50,000	MONEY
ftr-299	1841	5	a million	CARDINAL
ftr-299	1844	1	2	CARDINAL
ftr-299	1844	2	irs	ORG
ftr-299	1844	3	100 percent	PERCENT
ftr-299	1845	1	201311006	DATE
ftr-299	1845	2	3/15/13	CARDINAL
ftr-299	1849	1	irs	ORG
ftr-299	1849	2	100 percent	PERCENT
ftr-299	1851	1	a.	PERSON
ftr-299	1852	1	simpson v. commissioner	PERSON
ftr-299	1852	2	141	CARDINAL
ftr-299	1854	1	10	CARDINAL
ftr-299	1855	1	262,500	MONEY
ftr-299	1855	2	12,500	MONEY
ftr-299	1855	3	98,000	MONEY
ftr-299	1855	4	an additional 25%	PERCENT
ftr-299	1855	5	152,000	MONEY
ftr-299	1856	1	california	GPE
ftr-299	1857	1	250,000	MONEY
ftr-299	1857	2	section 104(a)(1	LAW
ftr-299	1858	1	314	CARDINAL
ftr-299	1858	2	florida	GPE
ftr-299	1859	1	15:5	CARDINAL
ftr-299	1859	2	california	GPE
ftr-299	1862	1	10 percent	PERCENT
ftr-299	1862	2	98,000	MONEY
ftr-299	1863	1	152,000	MONEY
ftr-299	1863	2	california	GPE
ftr-299	1864	1		CARDINAL
ftr-299	1865	1	t.c.	PERSON
ftr-299	1866	1	2010-9	DATE
ftr-299	1866	2	1/13/10	CARDINAL
ftr-299	1867	1	approximately $33,000	MONEY
ftr-299	1868	1	approximately $8,000	MONEY
ftr-299	1868	2	8,000	MONEY
ftr-299	1868	3	17,000	MONEY
ftr-299	1869	1	8,000	MONEY
ftr-299	1871	1		CARDINAL
ftr-299	1875	1	737	CARDINAL
ftr-299	1875	2	104th	LAW
ftr-299	1875	3	2d	CARDINAL
ftr-299	1876	1	143	CARDINAL
ftr-299	1876	2	1996	DATE
ftr-299	1877	1		CARDINAL
ftr-299	1878	1	t.c.	PERSON
ftr-299	1879	1	2010-142 2014	DATE
ftr-299	1879	2	315	CARDINAL
ftr-299	1879	3	6/28/10	CARDINAL
ftr-299	1880	1	thornton	PERSON
ftr-299	1880	2	one-half	CARDINAL
ftr-299	1882	1	one-half	CARDINAL
ftr-299	1883	1		CARDINAL
ftr-299	1883	2	irs	ORG
ftr-299	1884	1	201045023	DATE
ftr-299	1884	2	11/4/10	CARDINAL
ftr-299	1884	3	11/12/10	CARDINAL
ftr-299	1885	1	several years	DATE
ftr-299	1886	1	one	CARDINAL
ftr-299	1886	2	irs	ORG
ftr-299	1887	1		CARDINAL
ftr-299	1888	1	irs	ORG
ftr-299	1889	1	2012-12	DATE
ftr-299	1889	2	6	CARDINAL
ftr-299	1890	1	365	CARDINAL
ftr-299	1890	2	1/19/12	CARDINAL
ftr-299	1892	1	1593	DATE
ftr-299	1892	2	1	CARDINAL
ftr-299	1892	3	2	CARDINAL
ftr-299	1892	4	3	CARDINAL
ftr-299	1892	5	4	CARDINAL
ftr-299	1893	1		CARDINAL
ftr-299	1895	1	200041022	DATE
ftr-299	1895	2	7/17/00	CARDINAL
ftr-299	1896	1	3	CARDINAL
ftr-299	1897	1	mcallister v. commissioner	PERSON
ftr-299	1897	2	t.c.	PERSON
ftr-299	1898	1	2013-96	DATE
ftr-299	1899	1	2005	DATE
ftr-299	1899	2	78,849	MONEY
ftr-299	1901	1	2007	DATE
ftr-299	1902	1	316	CARDINAL
ftr-299	1902	2	florida	GPE
ftr-299	1903	1	15:5	CARDINAL
ftr-299	1903	2	78,849	MONEY
ftr-299	1903	3	2007	DATE
ftr-299	1903	4	march 2008	DATE
ftr-299	1904	1	may 2008	DATE
ftr-299	1904	2	78,849	MONEY
ftr-299	1904	3	nonemployee	NORP
ftr-299	1904	4	2007	DATE
ftr-299	1905	1	morrison	PERSON
ftr-299	1905	2	2007	DATE
ftr-299	1906	1	78,849	MONEY
ftr-299	1906	2	2007	DATE
ftr-299	1907	1	nonemployee	NORP
ftr-299	1908	1	22,641	MONEY
ftr-299	1910	1	6664(c)(1	CARDINAL
ftr-299	1911	1	4	CARDINAL
ftr-299	1912	1	722	CARDINAL
ftr-299	1912	2	384	CARDINAL
ftr-299	1912	3	d.c	GPE
ftr-299	1912	4	cir	PERSON
ftr-299	1914	1	136 t.c	QUANTITY
ftr-299	1915	1	569	CARDINAL
ftr-299	1915	2	2011	DATE
ftr-299	1916	1	kavanaugh	PERSON
ftr-299	1916	2	d.c.	GPE
ftr-299	1916	3	the united states	GPE
ftr-299	1916	4	u.s.	GPE
ftr-299	1917	1	irs	ORG
ftr-299	1919	1	annual	DATE
ftr-299	1919	2	the united states	GPE
ftr-299	1920	1	irs	ORG
ftr-299	1920	2	am2008-11 (	ORG
ftr-299	1921	1	2008	DATE
ftr-299	1923	1	u.s.	GPE
ftr-299	1925	1	u.s.	GPE
ftr-299	1926	1	t.c.	PERSON
ftr-299	1927	1	2009	CARDINAL
ftr-299	1927	2	306	CARDINAL
ftr-299	1928	1	2014	DATE
ftr-299	1928	2	317	CARDINAL
ftr-299	1928	3	cohen	PERSON
ftr-299	1928	4	u.s.	GPE
ftr-299	1929	1	the united states	GPE
ftr-299	1929	2	section 871(a)(1	LAW
ftr-299	1930	1	irs	ORG
ftr-299	1930	2	am2008-11	ORG
ftr-299	1930	3	4	DATE
ftr-299	1931	1	5	CARDINAL
ftr-299	1932	1	molina v. commissioner	PERSON
ftr-299	1932	2	t.c.	PERSON
ftr-299	1933	1	2013-226	CARDINAL
ftr-299	1933	2	9/23/13	CARDINAL
ftr-299	1934	1	6	CARDINAL
ftr-299	1936	1	v. lew	PERSON
ftr-299	1936	2	112	CARDINAL
ftr-299	1936	3	2013-7103	DATE
ftr-299	1936	4	wisc	PERSON
ftr-299	1937	1	11/21/13	CARDINAL
ftr-299	1938	1	wisconsin	GPE
ftr-299	1938	2	crabb	PERSON
ftr-299	1938	3	first	ORDINAL
ftr-299	1939	1	107(1	CARDINAL
ftr-299	1940	1		CARDINAL
ftr-299	1942	1	7	CARDINAL
ftr-299	1944	1	2014-2	DATE
ftr-299	1944	2	2014-2	DATE
ftr-299	1945	1	255	CARDINAL
ftr-299	1949	1	first	ORDINAL
ftr-299	1950	1	second	ORDINAL
ftr-299	1950	2	one	CARDINAL
ftr-299	1950	3	nms	ORG
ftr-299	1950	4	318	CARDINAL
ftr-299	1950	5	florida	GPE
ftr-299	1952	1	15:5	CARDINAL
ftr-299	1953	1	third	ORDINAL
ftr-299	1953	2	nms	ORG
ftr-299	1954	1	ird	ORG
ftr-299	1955	1	280a	ORG
ftr-299	1955	2	1	CARDINAL
ftr-299	1957	1	dogpatch	GPE
ftr-299	1957	2	arkansas	GPE
ftr-299	1957	3	1,500	MONEY
ftr-299	1958	1	proc	PERSON
ftr-299	1959	1	2013-13	DATE
ftr-299	1959	2	2013-6	DATE
ftr-299	1960	1	478	CARDINAL
ftr-299	1960	2	1/15/13	CARDINAL
ftr-299	1961	1	280a	PRODUCT
ftr-299	1962	1	280a	PRODUCT
ftr-299	1963	1	5	MONEY
ftr-299	1963	2	up to 300 square feet	QUANTITY
ftr-299	1963	3	1,500	MONEY
ftr-299	1963	4	280a	ORG
ftr-299	1964	1	a taxable year	DATE
ftr-299	1965	1	the year	DATE
ftr-299	1967	1	one year	DATE
ftr-299	1967	2	year	DATE
ftr-299	1970	1		CARDINAL
ftr-299	1970	2	one	CARDINAL
ftr-299	1970	3	94	CARDINAL
ftr-299	1970	4	348	CARDINAL
ftr-299	1970	5	1990	DATE
ftr-299	1971	1	2	CARDINAL
ftr-299	1972	1	didonato	PERSON
ftr-299	1972	2	t.c. 2014	PERSON
ftr-299	1972	3	319	CARDINAL
ftr-299	1973	1	2013-11	DATE
ftr-299	1973	2	1/14/13	CARDINAL
ftr-299	1974	1	280a	PRODUCT
ftr-299	1975	1	the entire year	DATE
ftr-299	1981	1	97-404	CARDINAL
ftr-299	1981	2	8 (1981	DATE
ftr-299	1982	1		CARDINAL
ftr-299	1983	1	didonato	PERSON
ftr-299	1983	2	t.c.	PERSON
ftr-299	1984	1	2011-153	DATE
ftr-299	1984	2	6/29/11	CARDINAL
ftr-299	1985	1	2004	DATE
ftr-299	1986	1	2004	DATE
ftr-299	1986	2	2006	DATE
ftr-299	1987	1	2006	DATE
ftr-299	1987	2	2004	DATE
ftr-299	1987	3	2004	DATE
ftr-299	1988	1	3	CARDINAL
ftr-299	1988	2	section 183	LAW
ftr-299	1989	1	rodriguez v. commissioner	PERSON
ftr-299	1989	2	t.c.	PERSON
ftr-299	1990	1	2013-221	DATE
ftr-299	1990	2	9/18/13	CARDINAL
ftr-299	1991	1	183	CARDINAL
ftr-299	1991	2	two	CARDINAL
ftr-299	1991	3	15 years	DATE
ftr-299	1993	1	nine	CARDINAL
ftr-299	1993	2	reg	CARDINAL
ftr-299	1994	1	1.183-2(b	CARDINAL
ftr-299	1994	2	irs	ORG
ftr-299	1995	1	two	CARDINAL
ftr-299	1996	1	first	ORDINAL
ftr-299	1996	2	183	CARDINAL
ftr-299	1998	1	320	CARDINAL
ftr-299	1998	2	florida	GPE
ftr-299	1999	1	15:5	CARDINAL
ftr-299	1999	2	quer[ies	DATE
ftr-299	1999	3	between 1993 and 2008	DATE
ftr-299	1999	4	$1.2 million	MONEY
ftr-299	2000	1	less than $15,000	MONEY
ftr-299	2000	2	more than $1.6 million	MONEY
ftr-299	2003	1	second	ORDINAL
ftr-299	2004	1	one	CARDINAL
ftr-299	2006	1		CARDINAL
ftr-299	2007	1	1	CARDINAL
ftr-299	2008	1	alphonso v. commissioner	PERSON
ftr-299	2008	2	136	CARDINAL
ftr-299	2008	3	247	CARDINAL
ftr-299	2008	4	3/16/11	CARDINAL
ftr-299	2009	1	n.y	GPE
ftr-299	2010	1	26,390	MONEY
ftr-299	2010	2	23,188	MONEY
ftr-299	2011	1	irs	ORG
ftr-299	2012	1	chiechi	PERSON
ftr-299	2013	1	2014	DATE
ftr-299	2013	2	321	CARDINAL
ftr-299	2013	3	216	CARDINAL
ftr-299	2014	1	irs	ORG
ftr-299	2014	2	216	CARDINAL
ftr-299	2014	3	congress	ORG
ftr-299	2014	4	216	CARDINAL
ftr-299	2015	1	a. no	PERSON
ftr-299	2015	2	second	ORDINAL
ftr-299	2016	1	alphonso v. commissioner	PERSON
ftr-299	2016	2	708	CARDINAL
ftr-299	2016	3	344	CARDINAL
ftr-299	2016	4	2d	DATE
ftr-299	2016	5	136	CARDINAL
ftr-299	2016	6	247	CARDINAL
ftr-299	2016	7	2011	DATE
ftr-299	2017	1	second	ORDINAL
ftr-299	2017	2	kearse	PERSON
ftr-299	2019	1	2	CARDINAL
ftr-299	2020	1	t.c.	PERSON
ftr-299	2021	1	2013-56	CARDINAL
ftr-299	2021	2	2/21/13	CARDINAL
ftr-299	2022	1	the years	DATE
ftr-299	2022	2	over $40,000	MONEY
ftr-299	2022	3	approximately $28,000	MONEY
ftr-299	2023	1	the taxable year	DATE
ftr-299	2027	1	a.	PERSON
ftr-299	2027	2	hargreaves	PERSON
ftr-299	2028	1	hargreaves v. commissioner	PERSON
ftr-299	2028	2	t.c. summ	PERSON
ftr-299	2030	1	2013-37	DATE
ftr-299	2030	2	5/15/13	CARDINAL
ftr-299	2031	1	california	GPE
ftr-299	2032	1	the year 2007	DATE
ftr-299	2032	2	1098	DATE
ftr-299	2032	3	1	CARDINAL
ftr-299	2032	4	59,554	MONEY
ftr-299	2032	5	2	CARDINAL
ftr-299	2032	6	33,288	MONEY
ftr-299	2032	7	3	CARDINAL
ftr-299	2032	8	26,266	MONEY
ftr-299	2033	1	2007	DATE
ftr-299	2034	1	322	CARDINAL
ftr-299	2034	2	florida	GPE
ftr-299	2035	1	15:5	CARDINAL
ftr-299	2036	1	3	CARDINAL
ftr-299	2038	1	goeller	ORG
ftr-299	2038	2	v. united states	GPE
ftr-299	2038	3	109	CARDINAL
ftr-299	2040	1	534	CARDINAL
ftr-299	2040	2	3/20/13	CARDINAL
ftr-299	2041	1	allegra	ORG
ftr-299	2042	1	ohio	GPE
ftr-299	2042	2	california	GPE
ftr-299	2045	1	1954	DATE
ftr-299	2046	1	7	CARDINAL
ftr-299	2047	1	5	CARDINAL
ftr-299	2047	2	jordan	GPE
ftr-299	2047	3	ephraim	PERSON
ftr-299	2047	4	ephraim	PERSON
ftr-299	2048	1	6	CARDINAL
ftr-299	2048	2	jordan	GPE
ftr-299	2049	1	forty-two thousand	CARDINAL
ftr-299	2050	1	12:5-6	CARDINAL
ftr-299	2051	1	2014	DATE
ftr-299	2051	2	323	CARDINAL
ftr-299	2055	1		CARDINAL
ftr-299	2055	2	97	CARDINAL
ftr-299	2055	3	200	CARDINAL
ftr-299	2055	4	1991	DATE
ftr-299	2056	1	paine v. commissioner	PERSON
ftr-299	2056	2	63	CARDINAL
ftr-299	2056	3	736	CARDINAL
ftr-299	2056	4	1975	DATE
ftr-299	2056	5	523	CARDINAL
ftr-299	2056	6	1053	CARDINAL
ftr-299	2056	7	5th	ORDINAL
ftr-299	2057	1	699	CARDINAL
ftr-299	2057	2	948	CARDINAL
ftr-299	2057	3	6th	ORDINAL
ftr-299	2057	4	2012	DATE
ftr-299	2058	1	142	CARDINAL
ftr-299	2058	2	651	CARDINAL
ftr-299	2058	3	3d	CARDINAL
ftr-299	2058	4	1998	DATE
ftr-299	2058	5	bellis v. commissioner	PERSON
ftr-299	2058	6	540	CARDINAL
ftr-299	2058	7	448	CARDINAL
ftr-299	2058	8	9th	ORDINAL
ftr-299	2058	9	1976	DATE
ftr-299	2059	1	4.	CARDINAL
ftr-299	2060	1	t.c.	PERSON
ftr-299	2061	1	2013	CARDINAL
ftr-299	2061	2	4/18/13	CARDINAL
ftr-299	2062	1	26	CARDINAL
ftr-299	2063	1	thornton	PERSON
ftr-299	2064	1	5	CARDINAL
ftr-299	2064	2	2014	DATE
ftr-299	2065	1	proc	PERSON
ftr-299	2065	2	2013-35	DATE
ftr-299	2065	3	2013-47	DATE
ftr-299	2066	1	537	CARDINAL
ftr-299	2066	2	10/31/13	ORDINAL
ftr-299	2067	1	2014	DATE
ftr-299	2067	2	12,400	MONEY
ftr-299	2067	3	6,200	MONEY
ftr-299	2067	4	6,200	MONEY
ftr-299	2068	1	6	CARDINAL
ftr-299	2069	1	cor v. commissioner	ORG
ftr-299	2069	2	t.c.	PERSON
ftr-299	2070	1	2013-240	CARDINAL
ftr-299	2071	1	324	CARDINAL
ftr-299	2071	2	florida	GPE
ftr-299	2072	1	15:5	CARDINAL
ftr-299	2072	2	daily	DATE
ftr-299	2072	3	las vegas	GPE
ftr-299	2072	4	nevada	GPE
ftr-299	2073	1	cohen	PERSON
ftr-299	2074	1	daily	DATE
ftr-299	2075	1	1	CARDINAL
ftr-299	2077	1	delong v. commissioner	PERSON
ftr-299	2077	2	t.c.	PERSON
ftr-299	2078	1	2013-70	CARDINAL
ftr-299	2079	1	kroupa	PERSON
ftr-299	2079	2	california	GPE
ftr-299	2080	1	2	CARDINAL
ftr-299	2081	1	t.c.	PERSON
ftr-299	2082	1	2013143	CARDINAL
ftr-299	2082	2	6/5/13	CARDINAL
ftr-299	2083	1	vasquez	PERSON
ftr-299	2083	2	two	CARDINAL
ftr-299	2085	1	2013	DATE
ftr-299	2086	1	2013	DATE
ftr-299	2087	1	2014	DATE
ftr-299	2087	2	325 vi	QUANTITY
ftr-299	2088	1	1	CARDINAL
ftr-299	2089	1	only nine years	DATE
ftr-299	2089	2	congress	ORG
ftr-299	2090	1	t.d	PERSON
ftr-299	2090	2	9633	DATE
ftr-299	2090	3	78	CARDINAL
ftr-299	2090	4	54156	CARDINAL
ftr-299	2092	1	1.362-4	CARDINAL
ftr-299	2092	2	2004	DATE
ftr-299	2092	3	71	CARDINAL
ftr-299	2092	4	62067	DATE
ftr-299	2092	5	2006	DATE
ftr-299	2093	1	section 362(e)(2	ORG
ftr-299	2093	2	two	CARDINAL
ftr-299	2093	3	358	CARDINAL
ftr-299	2093	4	351	CARDINAL
ftr-299	2093	5	362	CARDINAL
ftr-299	2093	6	351	CARDINAL
ftr-299	2094	1	351	CARDINAL
ftr-299	2095	1	351	CARDINAL
ftr-299	2096	1	two	CARDINAL
ftr-299	2097	1	first	ORDINAL
ftr-299	2100	1	second	ORDINAL
ftr-299	2100	2	the united states	GPE
ftr-299	2100	3	two years	DATE
ftr-299	2102	1	§ 362(e	ORG
ftr-299	2105	1	reg	CARDINAL
ftr-299	2106	1	1.752-1	CARDINAL
ftr-299	2107	1	326	CARDINAL
ftr-299	2107	2	florida	GPE
ftr-299	2108	1	15:5	CARDINAL
ftr-299	2108	2	1.752-1(a)(4	CARDINAL
ftr-299	2108	3	752	CARDINAL
ftr-299	2110	1	1.362-4(h	CARDINAL
ftr-299	2112	1	1.362-4(d	CARDINAL
ftr-299	2112	2	2005-70, 2005-	DATE
ftr-299	2112	3	2 c.b	QUANTITY
ftr-299	2112	4	694	CARDINAL
ftr-299	2115	1	1	CARDINAL
ftr-299	2115	2	362(e)(2)(c	DATE
ftr-299	2115	3	2	CARDINAL
ftr-299	2115	4	section 362(e)(2)(c	LAW
ftr-299	2116	1	u.s.	GPE
ftr-299	2116	2	the year	DATE
ftr-299	2116	3	section 362(e)(2)(c	LAW
ftr-299	2116	4	the taxable year	DATE
ftr-299	2117	1	u.s.	GPE
ftr-299	2117	2	the year	DATE
ftr-299	2118	1	2	CARDINAL
ftr-299	2118	2	u.s.	GPE
ftr-299	2119	1	reg-161948-05	DATE
ftr-299	2119	2	78	CARDINAL
ftr-299	2119	3	54971	CARDINAL
ftr-299	2119	4	9/9/13	CARDINAL
ftr-299	2120	1	irs	ORG
ftr-299	2120	2	§§ 334(b)(1)(b	ORG
ftr-299	2120	3	332	CARDINAL
ftr-299	2120	4	351	CARDINAL
ftr-299	2121	1	§ 362(e)(2	ORG
ftr-299	2122	1	1.362-4	CARDINAL
ftr-299	2122	2	§ 362(e)(2	ORG
ftr-299	2123	1	1	CARDINAL
ftr-299	2123	2	2	CARDINAL
ftr-299	2123	3	u.s.	GPE
ftr-299	2124	1	1	CARDINAL
ftr-299	2124	2	2	CARDINAL
ftr-299	2124	3	u.s.	GPE
ftr-299	2125	1		CARDINAL
ftr-299	2127	1	1.362-3	CARDINAL
ftr-299	2129	1	2014	DATE
ftr-299	2129	2	327	CARDINAL
ftr-299	2129	3	u.s.	GPE
ftr-299	2131	1	§ 362(e)(2	ORG
ftr-299	2133	1	nine	CARDINAL
ftr-299	2135	1	1.362-3	CARDINAL
ftr-299	2136	1	10/22/04	CARDINAL
ftr-299	2136	2	almost 9 years	DATE
ftr-299	2137	1		CARDINAL
ftr-299	2138	1	332	CARDINAL
ftr-299	2139	1	u.s.	GPE
ftr-299	2140	1	1	CARDINAL
ftr-299	2140	2	leona helmsley	PERSON
ftr-299	2141	1	welle v. commissioner	PERSON
ftr-299	2141	2	140	CARDINAL
ftr-299	2142	1	19	CARDINAL
ftr-299	2142	2	6/27/13	CARDINAL
ftr-299	2143	1	terry welle	PERSON
ftr-299	2143	2	twc	GPE
ftr-299	2144	1	twc	GPE
ftr-299	2145	1	twc	GPE
ftr-299	2146	1	twc	GPE
ftr-299	2147	1	twc	GPE
ftr-299	2147	2	twc	GPE
ftr-299	2148	1	twc	GPE
ftr-299	2148	2	twc	GPE
ftr-299	2148	3	6 to 7 percent	PERCENT
ftr-299	2148	4	twc	GPE
ftr-299	2149	1	irs	ORG
ftr-299	2149	2	twc	GPE
ftr-299	2149	3	twc	GPE
ftr-299	2150	1	irs	ORG
ftr-299	2150	2	73	CARDINAL
ftr-299	2150	3	980	CARDINAL
ftr-299	2150	4	1980	DATE
ftr-299	2151	1	irs	ORG
ftr-299	2151	2	328	CARDINAL
ftr-299	2151	3	florida	GPE
ftr-299	2153	1	15:5	CARDINAL
ftr-299	2155	1	melvin v. commissioner	PERSON
ftr-299	2155	2	88	CARDINAL
ftr-299	2155	3	1987	DATE
ftr-299	2155	4	894	CARDINAL
ftr-299	2155	5	1072	DATE
ftr-299	2155	6	9th	ORDINAL
ftr-299	2156	1	twc	GPE
ftr-299	2157	1	welle	PERSON
ftr-299	2157	2	twc	GPE
ftr-299	2158	1	welle	PERSON
ftr-299	2158	2	twc	GPE
ftr-299	2159	1	welle	PERSON
ftr-299	2159	2	twc	GPE
ftr-299	2159	3	welle	PERSON
ftr-299	2160	1	twc	GPE
ftr-299	2160	2	section 316(a	LAW
ftr-299	2161	1		CARDINAL
ftr-299	2161	2	twc	GPE
ftr-299	2161	3	twc	GPE
ftr-299	2161	4	twc	GPE
ftr-299	2161	5	third	ORDINAL
ftr-299	2161	6	twc	GPE
ftr-299	2162	1	twc	ORG
ftr-299	2163	1	twc	ORG
ftr-299	2164	1	2013	DATE
ftr-299	2165	1	2014	DATE
ftr-299	2165	2	329	CARDINAL
ftr-299	2165	3	1	CARDINAL
ftr-299	2166	1	t.c.	PERSON
ftr-299	2167	1	2013-39	DATE
ftr-299	2169	1	332	CARDINAL
ftr-299	2171	1	kerrigan	PERSON
ftr-299	2173	1	2	CARDINAL
ftr-299	2174	1	barnes v. commissioner	PERSON
ftr-299	2174	2	t.c.	PERSON
ftr-299	2175	1	2012-80	DATE
ftr-299	2175	2	3/21/12	CARDINAL
ftr-299	2176	1	morrison	PERSON
ftr-299	2176	2	irs	ORG
ftr-299	2176	3	1367	DATE
ftr-299	2178	1	a prior year	DATE
ftr-299	2178	2	the year	DATE
ftr-299	2179	1	a.	PERSON
ftr-299	2179	2	the d.c. circuit	ORG
ftr-299	2181	1	barnes v. commissioner	PERSON
ftr-299	2181	2	712	CARDINAL
ftr-299	2181	3	581	CARDINAL
ftr-299	2181	4	d.c	GPE
ftr-299	2183	1	1367	DATE
ftr-299	2184	1	330	CARDINAL
ftr-299	2184	2	florida	GPE
ftr-299	2186	1	15:5	CARDINAL
ftr-299	2187	1	russello v. united states	PERSON
ftr-299	2187	2	464	CARDINAL
ftr-299	2187	3	23	CARDINAL
ftr-299	2187	4	1983	DATE
ftr-299	2187	5	congress	ORG
ftr-299	2187	6	one	CARDINAL
ftr-299	2187	7	congress	ORG
ftr-299	2190	1	congress	ORG
ftr-299	2191	1	3	CARDINAL
ftr-299	2191	2	third	ORDINAL
ftr-299	2191	3	qsub	ORG
ftr-299	2191	4	ninth	ORDINAL
ftr-299	2192	1	llc	ORG
ftr-299	2192	2	716	CARDINAL
ftr-299	2192	3	736	CARDINAL
ftr-299	2192	4	3d	CARDINAL
ftr-299	2193	1	5/21/13	CARDINAL
ftr-299	2194	1	466	PRODUCT
ftr-299	2194	2	666	CARDINAL
ftr-299	2195	1	d. del.	PERSON
ftr-299	2195	2	1/24/12	CARDINAL
ftr-299	2197	1	1361(b)(3)(c	CARDINAL
ftr-299	2198	1	549	CARDINAL
ftr-299	2200	1	irs	ORG
ftr-299	2200	2	irs	ORG
ftr-299	2200	3	qsub	PRODUCT
ftr-299	2202	1	prudential lines, inc.	ORG
ftr-299	2202	2	107	CARDINAL
ftr-299	2202	3	832	CARDINAL
ftr-299	2203	1	s.d.n.y. 1989	DATE
ftr-299	2203	2	aff’d	ORG
ftr-299	2203	3	928	CARDINAL
ftr-299	2203	4	565	CARDINAL
ftr-299	2203	5	2d	DATE
ftr-299	2203	6	1991	DATE
ftr-299	2203	7	nol	ORG
ftr-299	2204	1	bakersfield westar	PERSON
ftr-299	2204	2	226	CARDINAL
ftr-299	2204	3	227	CARDINAL
ftr-299	2205	1	9th	ORDINAL
ftr-299	2205	2	1998	DATE
ftr-299	2205	3	frank funaro inc.	ORG
ftr-299	2205	4	263	CARDINAL
ftr-299	2205	5	892	CARDINAL
ftr-299	2205	6	8th cir. 2001	PERSON
ftr-299	2205	7	trans2014	PERSON
ftr-299	2205	8	331	CARDINAL
ftr-299	2205	9	w., inc.	ORG
ftr-299	2205	10	203	CARDINAL
ftr-299	2205	11	653	CARDINAL
ftr-299	2206	1	e.d. tenn. 1996	PERSON
ftr-299	2208	1	cumberland farms, inc.	ORG
ftr-299	2208	2	162	CARDINAL
ftr-299	2208	3	62	CARDINAL
ftr-299	2208	4	bankr	ORG
ftr-299	2209	1	d. mass	PERSON
ftr-299	2209	2	1993	DATE
ftr-299	2210	1		CARDINAL
ftr-299	2211	1	third	ORDINAL
ftr-299	2211	2	jordan	PERSON
ftr-299	2211	3	first	ORDINAL
ftr-299	2212	1	prudential lines	ORG
ftr-299	2212	2	inc.	ORG
ftr-299	2212	3	203	CARDINAL
ftr-299	2212	4	653	CARDINAL
ftr-299	2213	1	e.d. tenn. 1996	PERSON
ftr-299	2213	2	548	PRODUCT
ftr-299	2214	1	first	ORDINAL
ftr-299	2214	2	nols	ORG
ftr-299	2214	3	irs	ORG
ftr-299	2215	1	s-corp	ORG
ftr-299	2216	1	second	ORDINAL
ftr-299	2216	2	nols	ORG
ftr-299	2216	3	the s corporation	ORG
ftr-299	2217	1	nol	ORG
ftr-299	2218	1	third	ORDINAL
ftr-299	2219	1	fourth	ORDINAL
ftr-299	2224	1	qsub	ORG
ftr-299	2224	2	qsub	PRODUCT
ftr-299	2224	3	qsub	PRODUCT
ftr-299	2225	1	qsub	ORG
ftr-299	2228	1	332	CARDINAL
ftr-299	2228	2	florida	GPE
ftr-299	2229	1	15:5	CARDINAL
ftr-299	2231	1	first	ORDINAL
ftr-299	2232	1	scorp	ORG
ftr-299	2233	1	second	ORDINAL
ftr-299	2233	2	100 percent	PERCENT
ftr-299	2235	1	third	ORDINAL
ftr-299	2235	2	the s-corp	ORG
ftr-299	2235	3	non-s-corp	PERSON
ftr-299	2235	4	more than 100	CARDINAL
ftr-299	2236	1	d.	NORP
ftr-299	2238	1	969	CARDINAL
ftr-299	2238	2	591	CARDINAL
ftr-299	2238	3	593	CARDINAL
ftr-299	2238	4	7th	ORDINAL
ftr-299	2238	5	1992	DATE
ftr-299	2240	1	4	CARDINAL
ftr-299	2241	1	montgomery v. commissioner	PERSON
ftr-299	2241	2	t.c.	PERSON
ftr-299	2242	1	2013-151	CARDINAL
ftr-299	2242	2	6/17/13	CARDINAL
ftr-299	2243	1	2006	DATE
ftr-299	2244	1	2007	DATE
ftr-299	2245	1	2008	DATE
ftr-299	2245	2	that year	DATE
ftr-299	2245	3	2009	DATE
ftr-299	2245	4	435,169.54	MONEY
ftr-299	2246	1	morrison	PERSON
ftr-299	2248	1	2014	DATE
ftr-299	2248	2	333	CARDINAL
ftr-299	2249	1	63	CARDINAL
ftr-299	2249	2	468	CARDINAL
ftr-299	2249	3	476	CARDINAL
ftr-299	2249	4	1975	DATE
ftr-299	2249	5	aff’d	ORG
ftr-299	2249	6	535	CARDINAL
ftr-299	2249	7	309	CARDINAL
ftr-299	2249	8	5th	ORDINAL
ftr-299	2249	9	1976	DATE
ftr-299	2250	1	patrick montgomery	PERSON
ftr-299	2250	2	2007	DATE
ftr-299	2251	1	2007	DATE
ftr-299	2252	1		CARDINAL
ftr-299	2252	2	irs	ORG
ftr-299	2253	1	5	CARDINAL
ftr-299	2253	2	rev	PERSON
ftr-299	2253	3	proc	PERSON
ftr-299	2255	1	proc	PERSON
ftr-299	2256	1	2013-30	DATE
ftr-299	2256	2	2013-36	DATE
ftr-299	2257	1	173	CARDINAL
ftr-299	2257	2	8/14/13	CARDINAL
ftr-299	2258	1	irs	ORG
ftr-299	2258	2	qsub	PRODUCT
ftr-299	2260	1	3 years	DATE
ftr-299	2260	2	75 days	DATE
ftr-299	2261	1	2013	DATE
ftr-299	2262	1	2013	DATE
ftr-299	2263	1	1	CARDINAL
ftr-299	2263	2	twenty-seven years	DATE
ftr-299	2263	3	treasury	ORG
ftr-299	2263	4	irs	ORG
ftr-299	2264	1	t.d	PERSON
ftr-299	2264	2	9619	DATE
ftr-299	2264	3	section 336(e	LAW
ftr-299	2264	4	78	CARDINAL
ftr-299	2264	5	28467	DATE
ftr-299	2264	6	5/15/13	CARDINAL
ftr-299	2265	1	irs	ORG
ftr-299	2266	1	section 336(e	LAW
ftr-299	2266	2	1986	DATE
ftr-299	2267	1	334	CARDINAL
ftr-299	2267	2	florida	GPE
ftr-299	2268	1	15:5	CARDINAL
ftr-299	2270	1	1.336	CARDINAL
ftr-299	2270	2	1.336	CARDINAL
ftr-299	2270	3	338	CARDINAL
ftr-299	2272	1	453	CARDINAL
ftr-299	2272	2	336	CARDINAL
ftr-299	2274	1	338(d)(3	DATE
ftr-299	2276	1	1.336-1(b)(6)(ii	CARDINAL
ftr-299	2277	1		CARDINAL
ftr-299	2278	1	80 percent	PERCENT
ftr-299	2279	1	1.336-1(b)(5	CARDINAL
ftr-299	2279	2	12-month	DATE
ftr-299	2280	1	1.336-1(b)(7	DATE
ftr-299	2283	1	1.336-2(g)(2	CARDINAL
ftr-299	2286	1	1.336-1(b)(5)(i)(c	CARDINAL
ftr-299	2286	2	1.3361(b)(6)(i	CARDINAL
ftr-299	2288	1	1.336-1(b)(2	CARDINAL
ftr-299	2288	2		CARDINAL
ftr-299	2291	1	1.336-2(b)(1)(v	DATE
ftr-299	2291	2	1.336-2(b)(2)(iv	DATE
ftr-299	2293	1	50 percent	PERCENT
ftr-299	2293	2	another 30 percent	PERCENT
ftr-299	2293	3	the 50 percent	PERCENT
ftr-299	2293	4	12-month	DATE
ftr-299	2295	1	1.336-1(b)(5	CARDINAL
ftr-299	2296	1		CARDINAL
ftr-299	2297	1	2014	DATE
ftr-299	2297	2	335	CARDINAL
ftr-299	2297	3	the year	DATE
ftr-299	2297	4	the appropriate year	DATE
ftr-299	2299	1	the year	DATE
ftr-299	2299	2	the year	DATE
ftr-299	2301	1	the year	DATE
ftr-299	2303	1	1.336-2(h	TIME
ftr-299	2304	1		CARDINAL
ftr-299	2311	1	1.336-2(b)(1)(a	DATE
ftr-299	2312	1	332	CARDINAL
ftr-299	2312	2	337	CARDINAL
ftr-299	2312	3	336	CARDINAL
ftr-299	2315	1		CARDINAL
ftr-299	2315	2	355	CARDINAL
ftr-299	2321	1	1.336-2(b)(1)(iv	DATE
ftr-299	2322	1	336	CARDINAL
ftr-299	2322	2	florida	GPE
ftr-299	2324	1	15:5	CARDINAL
ftr-299	2324	2	1	CARDINAL
ftr-299	2324	3	311	CARDINAL
ftr-299	2324	4	2	CARDINAL
ftr-299	2326	1	1.336-2(c	QUANTITY
ftr-299	2328	1	1.336-2(b)(1)(i)(b)(2)(i	CARDINAL
ftr-299	2329	1	one	CARDINAL
ftr-299	2329	2	12-month	DATE
ftr-299	2331	1	1.336-2(b)(1)(i)(b)(2)(ii	TIME
ftr-299	2332	1		CARDINAL
ftr-299	2335	1	1.312-10	CARDINAL
ftr-299	2338	1	1.336-2(b)(2)(i)(a	DATE
ftr-299	2340	1	reg	CARDINAL
ftr-299	2341	1	1.312-10	CARDINAL
ftr-299	2343	1	1.336-2(b)(2)(vi	QUANTITY
ftr-299	2344	1	12-month	DATE
ftr-299	2346	1	1.336-2(b)(2)(i)(b)(2)(iii	CARDINAL
ftr-299	2349	1		CARDINAL
ftr-299	2353	1	1.1502-13(f)(5)(ii)(c	CARDINAL
ftr-299	2353	2	1.1502-13(f)(5	CARDINAL
ftr-299	2355	1	1.366-2(b)(2)(i)(a)(2	CARDINAL
ftr-299	2355	2	2014	DATE
ftr-299	2355	3	337 § 355(d)(2	MONEY
ftr-299	2355	4	1.1502-13(f)(5	CARDINAL
ftr-299	2356	1		CARDINAL
ftr-299	2359	1	1.338-5	CARDINAL
ftr-299	2361	1	1.336-3	CARDINAL
ftr-299	2364	1	1.336	CARDINAL
ftr-299	2365	1	338	CARDINAL
ftr-299	2365	2	only one	CARDINAL
ftr-299	2365	3	12-month	DATE
ftr-299	2365	4	318(a)(4	CARDINAL
ftr-299	2365	5	at least 10 percent	PERCENT
ftr-299	2367	1	1.336-1(b)(18	QUANTITY
ftr-299	2368	1		CARDINAL
ftr-299	2368	2	355	CARDINAL
ftr-299	2370	1	1.336-4	CARDINAL
ftr-299	2371	1	1.338-5	CARDINAL
ftr-299	2373	1	1.338-6	CARDINAL
ftr-299	2374	1	1.336-2(b)(2)(ii	CARDINAL
ftr-299	2375	1		CARDINAL
ftr-299	2376	1	the day	DATE
ftr-299	2378	1	1.336-2(b)(1)(v	DATE
ftr-299	2378	2	1.3362(b)(2)(iv	CARDINAL
ftr-299	2381	1	1.336-2(d	CARDINAL
ftr-299	2382	1	338	CARDINAL
ftr-299	2382	2	florida	GPE
ftr-299	2383	1	15:5 	CARDINAL
ftr-299	2383	2	338	CARDINAL
ftr-299	2385	1	1.336-4(c	CARDINAL
ftr-299	2386	1	80 percent	PERCENT
ftr-299	2388	1	1.336-1(b)(15	CARDINAL
ftr-299	2388	2	1.336-4(c	CARDINAL
ftr-299	2389	1		CARDINAL
ftr-299	2389	2	the first day	DATE
ftr-299	2389	3	12month	CARDINAL
ftr-299	2389	4	two taxable years	DATE
ftr-299	2392	1	1.336-2(j	CARDINAL
ftr-299	2393	1		CARDINAL
ftr-299	2394	1	1.338-5	CARDINAL
ftr-299	2395	1	1.338-5(d)(3)(ii	CARDINAL
ftr-299	2396	1		CARDINAL
ftr-299	2397	1	may 15, 2013	DATE
ftr-299	2398	1	2	CARDINAL
ftr-299	2398	2	eleventh	ORDINAL
ftr-299	2400	1	zucker v. fdic	PERSON
ftr-299	2400	2	727	CARDINAL
ftr-299	2400	3	1100	CARDINAL
ftr-299	2400	4	11th	ORDINAL
ftr-299	2401	1	8/15/13	CARDINAL
ftr-299	2404	1	the day	DATE
ftr-299	2404	2	fdic	ORG
ftr-299	2404	3	chapter 11	LAW
ftr-299	2406	1	eleventh	ORDINAL
ftr-299	2406	2	tjoflat	PERSON
ftr-299	2407	1	delaware	GPE
ftr-299	2409	1	2014	DATE
ftr-299	2409	2	339	CARDINAL
ftr-299	2412	1	3	CARDINAL
ftr-299	2414	1	duquesne	ORG
ftr-299	2415	1	t.c.	PERSON
ftr-299	2416	1	2013-216	CARDINAL
ftr-299	2416	2	9/11/13	CARDINAL
ftr-299	2417	1	duquesne	ORG
ftr-299	2418	1	duquesne	ORG
ftr-299	2418	2	1.2 million	CARDINAL
ftr-299	2418	3	aquasource	ORG
ftr-299	2418	4	2001	DATE
ftr-299	2419	1	2001	DATE
ftr-299	2419	2	duquesne	ORG
ftr-299	2419	3	50,000	CARDINAL
ftr-299	2419	4	aquasource	ORG
ftr-299	2419	5	206,402,100	MONEY
ftr-299	2419	6	lehman	ORG
ftr-299	2419	7	4,000,000	MONEY
ftr-299	2419	8	202,402,100	MONEY
ftr-299	2420	1	duquesne	ORG
ftr-299	2420	2	2001	DATE
ftr-299	2420	3	161,640,702	MONEY
ftr-299	2420	4	135,267,183	MONEY
ftr-299	2420	5	2001	DATE
ftr-299	2420	6	irs	ORG
ftr-299	2421	1	235,000,000	MONEY
ftr-299	2421	2	duquesne	GPE
ftr-299	2421	3	2000	DATE
ftr-299	2422	1	irs	ORG
ftr-299	2422	2	2001	DATE
ftr-299	2422	3	50,000	CARDINAL
ftr-299	2422	4	approximately 4 percent	PERCENT
ftr-299	2422	5	aquasource	ORG
ftr-299	2422	6	charles ilfeld co.	ORG
ftr-299	2422	7	v. hernandez	PERSON
ftr-299	2422	8	292	CARDINAL
ftr-299	2422	9	u.s.	GPE
ftr-299	2422	10	1934	DATE
ftr-299	2422	11	2002	DATE
ftr-299	2423	1	irs	ORG
ftr-299	2423	2	139	CARDINAL
ftr-299	2423	3	198	CARDINAL
ftr-299	2423	4	2012	DATE
ftr-299	2424	1	charles ilfeld co.	ORG
ftr-299	2425	1	1.1502-32	CARDINAL
ftr-299	2426	1	rite aid corp.	ORG
ftr-299	2427	1	v. united states	GPE
ftr-299	2427	2	255	CARDINAL
ftr-299	2427	3	1357	CARDINAL
ftr-299	2427	4	fed	ORG
ftr-299	2427	5	cir. 2001	ORG
ftr-299	2431	1	1.1502-35	CARDINAL
ftr-299	2431	2	the years	DATE
ftr-299	2431	3	charles ilfeld co.	ORG
ftr-299	2431	4	2000	DATE
ftr-299	2431	5	the year	DATE
ftr-299	2431	6	340	CARDINAL
ftr-299	2431	7	florida	GPE
ftr-299	2433	1	15:5	CARDINAL
ftr-299	2434	1	h.	PERSON
ftr-299	2434	2	1	CARDINAL
ftr-299	2436	1	proc	PERSON
ftr-299	2437	1	2013-32	DATE
ftr-299	2437	2	2013-28	DATE
ftr-299	2438	1	55	CARDINAL
ftr-299	2438	2	6/25/13	CARDINAL
ftr-299	2438	3	proc	PERSON
ftr-299	2439	1	2013-1	DATE
ftr-299	2439	2	1	CARDINAL
ftr-299	2440	1	116	CARDINAL
ftr-299	2441	1	irs	ORG
ftr-299	2441	2	332	CARDINAL
ftr-299	2441	3	351	CARDINAL
ftr-299	2441	4	355	CARDINAL
ftr-299	2441	5	1036	CARDINAL
ftr-299	2441	6	368	CARDINAL
ftr-299	2441	7	irs	ORG
ftr-299	2442	1	irs	ORG
ftr-299	2442	2	one	CARDINAL
ftr-299	2445	1	2	CARDINAL
ftr-299	2446	1	[to § 382(g	QUANTITY
ftr-299	2447	1	t.d.	PERSON
ftr-299	2447	2	9638	DATE
ftr-299	2447	3	78	CARDINAL
ftr-299	2447	4	62418	DATE
ftr-299	2449	1	1.382-3	CARDINAL
ftr-299	2449	2	76	CARDINAL
ftr-299	2451	1	1.382-3	CARDINAL
ftr-299	2451	2	382	CARDINAL
ftr-299	2453	1	1.382-3	CARDINAL
ftr-299	2453	2	5 percent	PERCENT
ftr-299	2453	3	5-percent	PERCENT
ftr-299	2456	1	1.382-2	MONEY
ftr-299	2456	2	two	CARDINAL
ftr-299	2456	3	less than 5 percent	PERCENT
ftr-299	2457	1	non-5-percent	ORG
ftr-299	2457	2	5-percent	PERCENT
ftr-299	2457	3	at least 5 percent	PERCENT
ftr-299	2457	4	5-percent	PERCENT
ftr-299	2457	5	5 percent	PERCENT
ftr-299	2458	1	5-percent	PERCENT
ftr-299	2458	2	52014	CARDINAL
ftr-299	2458	3	341 percent	PERCENT
ftr-299	2459	1	10 percent	PERCENT
ftr-299	2459	2	10 percent	PERCENT
ftr-299	2459	3	5 percent	PERCENT
ftr-299	2460	1	more than 10 percent	PERCENT
ftr-299	2460	2	5-percent	PERCENT
ftr-299	2461	1	10-percent	PERCENT
ftr-299	2461	2	5-percent	PERCENT
ftr-299	2463	1	10 percent	PERCENT
ftr-299	2463	2	10 percent	PERCENT
ftr-299	2464	1	as early as 11/4/92	DATE
ftr-299	2465	1	years 1	DATE
ftr-299	2467	1	78	CARDINAL
ftr-299	2467	2	7997	DATE
ftr-299	2467	3	2/5/13	ORDINAL
ftr-299	2468	1	721	CARDINAL
ftr-299	2470	1	regulation−	NORP
ftr-299	2471	1	721	CARDINAL
ftr-299	2473	1	721	CARDINAL
ftr-299	2474	1		CARDINAL
ftr-299	2475	1	342	CARDINAL
ftr-299	2475	2	florida	GPE
ftr-299	2476	1	15:5	CARDINAL
ftr-299	2477	1		CARDINAL
ftr-299	2479	1		CARDINAL
ftr-299	2480	1		CARDINAL
ftr-299	2481	1	reg-106918-08	DATE
ftr-299	2481	2	78	CARDINAL
ftr-299	2481	3	8060	DATE
ftr-299	2481	4	2/5/13	ORDINAL
ftr-299	2482	1		CARDINAL
ftr-299	2484	1		CARDINAL
ftr-299	2487	1		CARDINAL
ftr-299	2490	1		CARDINAL
ftr-299	2493	1	more than 24 months	DATE
ftr-299	2493	2	greater than	PERCENT
ftr-299	2493	3	110 percent	PERCENT
ftr-299	2493	4	2014	DATE
ftr-299	2493	5	343	CARDINAL
ftr-299	2495	1	2	CARDINAL
ftr-299	2496	1	t.c.	PERSON
ftr-299	2497	1	2013-169	CARDINAL
ftr-299	2498	1	holmes	PERSON
ftr-299	2498	2	california	GPE
ftr-299	2499	1	eight	CARDINAL
ftr-299	2499	2	luna v. commissioner	PERSON
ftr-299	2499	3	42	CARDINAL
ftr-299	2499	4	1067	CARDINAL
ftr-299	2499	5	v. culbertson	PERSON
ftr-299	2499	6	337	CARDINAL
ftr-299	2499	7	733	CARDINAL
ftr-299	2499	8	1949	DATE
ftr-299	2500	1	luna	PERSON
ftr-299	2500	2	k-1s	NORP
ftr-299	2501	1	only one	CARDINAL
ftr-299	2503	1	irs	ORG
ftr-299	2503	2	irs	ORG
ftr-299	2504	1	3.	CARDINAL
ftr-299	2506	1	jimastowlo oil	PERSON
ftr-299	2506	2	llc v. commissioner	ORG
ftr-299	2506	3	t.c.	PERSON
ftr-299	2507	1	2013-195	CARDINAL
ftr-299	2507	2	8/26/13	CARDINAL
ftr-299	2510	1	344	CARDINAL
ftr-299	2510	2	florida	GPE
ftr-299	2512	1	15:5	CARDINAL
ftr-299	2519	1	the tax court	ORG
ftr-299	2519	2	halpern	PERSON
ftr-299	2520	1	469	CARDINAL
ftr-299	2522	1	halpern	PERSON
ftr-299	2526	1	2014	DATE
ftr-299	2526	2	345	CARDINAL
ftr-299	2528	1	301.7701-2(a	QUANTITY
ftr-299	2528	2	more than two	CARDINAL
ftr-299	2529	1	301.7701-3(a	QUANTITY
ftr-299	2530	1	4.	CARDINAL
ftr-299	2530	2	section 47	LAW
ftr-299	2530	3	99.9 percent	PERCENT
ftr-299	2530	4	irs	ORG
ftr-299	2530	5	reg	CARDINAL
ftr-299	2531	1	1.701-2	CARDINAL
ftr-299	2531	2	america	GPE
ftr-299	2531	3	atlantic city	GPE
ftr-299	2532	1	136 t.c	QUANTITY
ftr-299	2532	2	1	CARDINAL
ftr-299	2532	3	1/3/11	CARDINAL
ftr-299	2533	1	atlantic	LOC
ftr-299	2533	2	35-year	DATE
ftr-299	2533	3	new jersey	GPE
ftr-299	2533	4	llc	GPE
ftr-299	2533	5	99.9 percent	PERCENT
ftr-299	2533	6	0.1 percent	PERCENT
ftr-299	2534	1	47	CARDINAL
ftr-299	2534	2	20 percent	PERCENT
ftr-299	2534	3	east hall	LOC
ftr-299	2535	1	99.9 percent	PERCENT
ftr-299	2535	2	llc	GPE
ftr-299	2535	3	nineteen	CARDINAL
ftr-299	2536	1	about $57 million	MONEY
ftr-299	2537	1	more than $18 million	MONEY
ftr-299	2537	2	llc	GPE
ftr-299	2537	3	about $1.2 million	MONEY
ftr-299	2538	1	the first decade	DATE
ftr-299	2538	2	east hall	LOC
ftr-299	2539	1	irs	ORG
ftr-299	2540	1		CARDINAL
ftr-299	2540	2	one	CARDINAL
ftr-299	2540	3	47	DATE
ftr-299	2540	4	east hall	LOC
ftr-299	2543	1	1.701-2(d	CARDINAL
ftr-299	2543	2	6	CARDINAL
ftr-299	2543	3	346	CARDINAL
ftr-299	2543	4	florida	GPE
ftr-299	2545	1	15:5	CARDINAL
ftr-299	2545	2	two	CARDINAL
ftr-299	2545	3	42	CARDINAL
ftr-299	2546	1	1.701-2	CARDINAL
ftr-299	2549	1		CARDINAL
ftr-299	2552	1	culbertson	PERSON
ftr-299	2554	1	hall llc v. commissioner	FAC
ftr-299	2554	2	694	CARDINAL
ftr-299	2554	3	425	CARDINAL
ftr-299	2554	4	3d	CARDINAL
ftr-299	2554	5	8/27/12	CARDINAL
ftr-299	2554	6	5/28/13	CARDINAL
ftr-299	2555	1	jordan	PERSON
ftr-299	2555	2	third	ORDINAL
ftr-299	2556	1	culbertson	PERSON
ftr-299	2557	1	v. culbertson	PERSON
ftr-299	2557	2	337	CARDINAL
ftr-299	2557	3	733	CARDINAL
ftr-299	2557	4	1949	DATE
ftr-299	2557	5	second	ORDINAL
ftr-299	2557	6	iii-e, inc.	PERSON
ftr-299	2557	7	v. united states	GPE
ftr-299	2557	8	459	CARDINAL
ftr-299	2557	9	220	CARDINAL
ftr-299	2557	10	232	CARDINAL
ftr-299	2557	11	2d	DATE
ftr-299	2558	1	2006	DATE
ftr-299	2559	1	castle harbour ii	PERSON
ftr-299	2559	2	dutch	NORP
ftr-299	2559	3	fourth	ORDINAL
ftr-299	2559	4	virginia	GPE
ftr-299	2559	5	2001	DATE
ftr-299	2559	6	639	CARDINAL
ftr-299	2559	7	129	CARDINAL
ftr-299	2559	8	4th	ORDINAL
ftr-299	2559	9	2011	DATE
ftr-299	2559	10	virginia	GPE
ftr-299	2559	11	third	ORDINAL
ftr-299	2559	12	culbertson	PERSON
ftr-299	2560	1	third	ORDINAL
ftr-299	2560	2	1	CARDINAL
ftr-299	2560	3	hbh	ORG
ftr-299	2560	4	2	CARDINAL
ftr-299	2560	5	hbh	ORG
ftr-299	2562	1	3 percent	PERCENT
ftr-299	2562	2	hbh	PRODUCT
ftr-299	2563	1	virginia	GPE
ftr-299	2563	2	third	ORDINAL
ftr-299	2563	3	3 percent	PERCENT
ftr-299	2563	4	2014	DATE
ftr-299	2563	5	347	CARDINAL
ftr-299	2567	1	congress	ORG
ftr-299	2567	2		CARDINAL
ftr-299	2570	1	irs	ORG
ftr-299	2571	1	20124002f	DATE
ftr-299	2571	2	2013	DATE
ftr-299	2571	3	41-18	CARDINAL
ftr-299	2571	4	8/30/12	CARDINAL
ftr-299	2572	1	47	CARDINAL
ftr-299	2573	1	faa	ORG
ftr-299	2573	2	culbertson	PERSON
ftr-299	2578	1	69	CARDINAL
ftr-299	2578	2	982	CARDINAL
ftr-299	2578	3	9th	ORDINAL
ftr-299	2578	4	1995	DATE
ftr-299	2579	1	faa	ORG
ftr-299	2580	1	two	CARDINAL
ftr-299	2580	2	american	NORP
ftr-299	2580	3	adr	ORG
ftr-299	2581	1	compaq computer corp.	ORG
ftr-299	2582	1	348	CARDINAL
ftr-299	2582	2	florida	GPE
ftr-299	2584	1	15:5 277	CARDINAL
ftr-299	2584	2	778	CARDINAL
ftr-299	2584	3	5th	ORDINAL
ftr-299	2584	4	2001	DATE
ftr-299	2584	5	ies industries, inc.	ORG
ftr-299	2584	6	v. united states	GPE
ftr-299	2584	7	253	CARDINAL
ftr-299	2584	8	350	CARDINAL
ftr-299	2584	9	8th	ORDINAL
ftr-299	2584	10	2001	DATE
ftr-299	2585	1	united states	ORG
ftr-299	2587	1		CARDINAL
ftr-299	2590	1	irs	ORG
ftr-299	2590	2	47	CARDINAL
ftr-299	2591	1	proc	PERSON
ftr-299	2592	1	2014-12	DATE
ftr-299	2592	2	2014-3	DATE
ftr-299	2593	1	415	CARDINAL
ftr-299	2593	2	12/31/13	CARDINAL
ftr-299	2594	1	irs	ORG
ftr-299	2594	2	47	CARDINAL
ftr-299	2595	1	section 4	LAW
ftr-299	2596	1	4.01	MONEY
ftr-299	2596	2	20 percent	PERCENT
ftr-299	2596	3	4.03	CARDINAL
ftr-299	2596	4	at least 75 percent	PERCENT
ftr-299	2596	5	4.04	CARDINAL
ftr-299	2597	1	1	CARDINAL
ftr-299	2597	2	one	CARDINAL
ftr-299	2598	1	ann	PERSON
ftr-299	2598	2	201330	CARDINAL
ftr-299	2598	3	2013-21	DATE
ftr-299	2599	1	1134	CARDINAL
ftr-299	2599	2	4/24/13	CARDINAL
ftr-299	2600	1	u.s.	GPE
ftr-299	2600	2	§§ 1 or	ORG
ftr-299	2601	1	fiscal year	DATE
ftr-299	2601	2	a year	DATE
ftr-299	2601	3	2012	DATE
ftr-299	2601	4	2012	DATE
ftr-299	2602	1	year 2014	DATE
ftr-299	2602	2	349	CARDINAL
ftr-299	2602	3	2013	DATE
ftr-299	2602	4	2013	DATE
ftr-299	2602	5	american	NORP
ftr-299	2602	6	2012	DATE
ftr-299	2603	1	2	CARDINAL
ftr-299	2603	2	first	ORDINAL
ftr-299	2604	1	llc v. commissioner	ORG
ftr-299	2604	2	141	CARDINAL
ftr-299	2605	1	no. 15	CARDINAL
ftr-299	2606	1	two percent	PERCENT
ftr-299	2607	1	two percent	PERCENT
ftr-299	2608	1	three years	DATE
ftr-299	2612	1	423,611	MONEY
ftr-299	2612	2	2006	DATE
ftr-299	2612	3	3,608,218	MONEY
ftr-299	2612	4	2007	DATE
ftr-299	2612	5	702	CARDINAL
ftr-299	2615	1	83	CARDINAL
ftr-299	2616	1	1.83-1(a)(1	CARDINAL
ftr-299	2616	2	the years	DATE
ftr-299	2617	1	83	DATE
ftr-299	2617	2	9327	DATE
ftr-299	2617	3	1993-2	DATE
ftr-299	2617	4	343	CARDINAL
ftr-299	2617	5	the years	DATE
ftr-299	2619	1	93-27	CARDINAL
ftr-299	2620	1	1.721-1(b)(1	CARDINAL
ftr-299	2621	1	irs	ORG
ftr-299	2622	1	93-27	CARDINAL
ftr-299	2622	2	proc	PERSON
ftr-299	2623	1	2001-43, 2001-2	DATE
ftr-299	2623	2	191	CARDINAL
ftr-299	2624	1	irs	ORG
ftr-299	2626	1	1.831(a)(1	CARDINAL
ftr-299	2626	2	the years	DATE
ftr-299	2627	1	ruwe	PERSON
ftr-299	2627	2	irs	ORG
ftr-299	2628	1	350	CARDINAL
ftr-299	2628	2	florida	GPE
ftr-299	2629	1	15:5	CARDINAL
ftr-299	2629	2	first	ORDINAL
ftr-299	2631	1	93-27	CARDINAL
ftr-299	2632	1	llc	GPE
ftr-299	2632	2	llc	GPE
ftr-299	2635	1	proc	PERSON
ftr-299	2636	1	2001-43	DATE
ftr-299	2637	1	93-27	CARDINAL
ftr-299	2638	1	 second	TIME
ftr-299	2638	2	83	DATE
ftr-299	2638	3	larson v. commissioner	ORG
ftr-299	2638	4	t.c.	PERSON
ftr-299	2639	1	1988	DATE
ftr-299	2639	2	387	CARDINAL
ftr-299	2639	3	campbell v. commissioner	ORG
ftr-299	2639	4	t.c.	PERSON
ftr-299	2640	1	1990	DATE
ftr-299	2640	2	162	CARDINAL
ftr-299	2640	3	943	CARDINAL
ftr-299	2640	4	815	CARDINAL
ftr-299	2640	5	1991	DATE
ftr-299	2641	1	1.83-1(a)(1	CARDINAL
ftr-299	2643	1	1.83-1(a)(1	CARDINAL
ftr-299	2644	1	congress	ORG
ftr-299	2644	2	83	DATE
ftr-299	2645	1	 third	CARDINAL
ftr-299	2645	2	83	CARDINAL
ftr-299	2646	1	1.83-1(a)(1	CARDINAL
ftr-299	2648	1	two percent	PERCENT
ftr-299	2651	1	fourth	ORDINAL
ftr-299	2652	1	1.83-1(a)(1	CARDINAL
ftr-299	2653	1	two	CARDINAL
ftr-299	2654	1	two percent	PERCENT
ftr-299	2654	2	llc	GPE
ftr-299	2655	1	2014	DATE
ftr-299	2655	2	351 3	CARDINAL
ftr-299	2656	1	reg-136984-12	DATE
ftr-299	2656	2	section 752	LAW
ftr-299	2656	3	78	CARDINAL
ftr-299	2656	4	76092	DATE
ftr-299	2656	5	12/16/13	CARDINAL
ftr-299	2657	1	irs	ORG
ftr-299	2659	1	1.752-2(a	CARDINAL
ftr-299	2661	1		CARDINAL
ftr-299	2664	1	1.752-2(a)(2	CARDINAL
ftr-299	2665	1	1,000	MONEY
ftr-299	2665	2	500	MONEY
ftr-299	2665	3	667	MONEY
ftr-299	2665	4	1,000	MONEY
ftr-299	2665	5	1,000/$1,500	MONEY
ftr-299	2665	6	$333	MONEY
ftr-299	2665	7	1,000	MONEY
ftr-299	2665	8	500/$1,500	MONEY
ftr-299	2668	1	1.752-2(i	CARDINAL
ftr-299	2669	1		CARDINAL
ftr-299	2670	1	80 percent	PERCENT
ftr-299	2673	1	1.752-4(b)(1)(iv	DATE
ftr-299	2674	1	80 percent	PERCENT
ftr-299	2677	1	1.752-4(b)(2	CARDINAL
ftr-299	2677	2	more than one	CARDINAL
ftr-299	2679	1	reg	CARDINAL
ftr-299	2680	1	1.752-4(b)(2)(iii	DATE
ftr-299	2680	2	352	CARDINAL
ftr-299	2680	3	florida	GPE
ftr-299	2682	1	15:5	CARDINAL
ftr-299	2683	1		CARDINAL
ftr-299	2685	1	c.	PERSON
ftr-299	2685	2	1	CARDINAL
ftr-299	2687	1	llc v. commissioner	ORG
ftr-299	2687	2	137	CARDINAL
ftr-299	2687	3	70	DATE
ftr-299	2687	4	9/1/11	CARDINAL
ftr-299	2688	1	john rogers	PERSON
ftr-299	2689	1	wherry	PERSON
ftr-299	2690	1	llc	ORG
ftr-299	2691	1	warwick	PERSON
ftr-299	2691	2	723	CARDINAL
ftr-299	2693	1	brazilian	NORP
ftr-299	2693	2	754	CARDINAL
ftr-299	2695	1	october 2004	DATE
ftr-299	2695	2	734	CARDINAL
ftr-299	2695	3	743	CARDINAL
ftr-299	2695	4	fmv	ORG
ftr-299	2697	1		CARDINAL
ftr-299	2698	1	first	ORDINAL
ftr-299	2698	2	723	CARDINAL
ftr-299	2699	1	brazilian	NORP
ftr-299	2699	2	721	CARDINAL
ftr-299	2700	1		CARDINAL
ftr-299	2701	1	brazilian	NORP
ftr-299	2701	2	two years	DATE
ftr-299	2702	1	2014	DATE
ftr-299	2702	2	353	CARDINAL
ftr-299	2702	3	brazilian	NORP
ftr-299	2702	4	zero	CARDINAL
ftr-299	2703	1		CARDINAL
ftr-299	2704	1	brazilian	NORP
ftr-299	2705	1	warwick	PERSON
ftr-299	2705	2	zero	CARDINAL
ftr-299	2706	1		CARDINAL
ftr-299	2708	1	6662	DATE
ftr-299	2709	1	a.	PERSON
ftr-299	2710	1	seventh	ORDINAL
ftr-299	2711	1	llc v. commissioner	ORG
ftr-299	2711	2	728	CARDINAL
ftr-299	2711	3	676	CARDINAL
ftr-299	2711	4	7th	ORDINAL
ftr-299	2712	1	posner	PERSON
ftr-299	2713	1	6662 40 percent	PERCENT
ftr-299	2714	1	seventh	ORDINAL
ftr-299	2717	1	woods v. united states	GPE
ftr-299	2717	2	134	CARDINAL
ftr-299	2717	3	s. ct	PERSON
ftr-299	2717	4	557	CARDINAL
ftr-299	2717	5	12/3/130	CARDINAL
ftr-299	2717	6	471	CARDINAL
ftr-299	2718	1	320	CARDINAL
ftr-299	2718	2	5th	ORDINAL
ftr-299	2718	3	6/6/12	CARDINAL
ftr-299	2718	4	the supreme court	ORG
ftr-299	2719	1		CARDINAL
ftr-299	2719	2	posner	PERSON
ftr-299	2719	3	rogers	PERSON
ftr-299	2720	1	354	CARDINAL
ftr-299	2720	2	florida	GPE
ftr-299	2721	1	15:5	CARDINAL
ftr-299	2721	2	rogers	PERSON
ftr-299	2722	1	rogers v. commissioner	PERSON
ftr-299	2722	2	728	CARDINAL
ftr-299	2722	3	673	CARDINAL
ftr-299	2722	4	7th	ORDINAL
ftr-299	2723	1	john rogers	PERSON
ftr-299	2723	2	$2.4 million	MONEY
ftr-299	2724	1	$1.2 million	MONEY
ftr-299	2725	1	rogers	PERSON
ftr-299	2725	2	$2.4 million	MONEY
ftr-299	2726	1	seventh	ORDINAL
ftr-299	2726	2	posner	PERSON
ftr-299	2729	1	posner	PERSON
ftr-299	2729	2	$500 §	MONEY
ftr-299	2729	3	6662	DATE
ftr-299	2729	4	269,107	MONEY
ftr-299	2732	1	buyuk l.l.c.	PERSON
ftr-299	2733	1	t.c.	PERSON
ftr-299	2734	1	2013-253	CARDINAL
ftr-299	2734	2	11/6/13	CARDINAL
ftr-299	2735	1	laro	PERSON
ftr-299	2735	2	bdo seidman	ORG
ftr-299	2736	1	russian	NORP
ftr-299	2736	2	gramercy advisors llc in exchange	ORG
ftr-299	2737	1	second	ORDINAL
ftr-299	2737	2	second	ORDINAL
ftr-299	2738	1	gramercy	PERSON
ftr-299	2738	2	one percent	PERCENT
ftr-299	2738	3	second	ORDINAL
ftr-299	2738	4	llc	GPE
ftr-299	2739	1	90 percent	PERCENT
ftr-299	2739	2	second	ORDINAL
ftr-299	2740	1	russian	NORP
ftr-299	2741	1	second	ORDINAL
ftr-299	2741	2	third	ORDINAL
ftr-299	2741	3	99 percent	PERCENT
ftr-299	2742	1	third	ORDINAL
ftr-299	2743	1		CARDINAL
ftr-299	2744	1	llc	DATE
ftr-299	2744	2	137	CARDINAL
ftr-299	2744	3	70 (2011	DATE
ftr-299	2744	4	728	CARDINAL
ftr-299	2744	5	676	CARDINAL
ftr-299	2744	6	7th	ORDINAL
ftr-299	2745	1	8/26/13	CARDINAL
ftr-299	2745	2	the russian company	ORG
ftr-299	2746	1	2014	DATE
ftr-299	2746	2	355	CARDINAL
ftr-299	2746	3	russian	NORP
ftr-299	2747	1	two-year	DATE
ftr-299	2747	2	reg	CARDINAL
ftr-299	2748	1	1.707-3(c	CARDINAL
ftr-299	2750	1	russian	NORP
ftr-299	2751	1	russian	NORP
ftr-299	2751	2	gramercy	PERSON
ftr-299	2752	1	10	CARDINAL
ftr-299	2753	1	1.707-3(f	QUANTITY
ftr-299	2754	1	10	CARDINAL
ftr-299	2755	1		CARDINAL
ftr-299	2761	1		CARDINAL
ftr-299	2762	1	seventh	ORDINAL
ftr-299	2764	1	u.s.	GPE
ftr-299	2764	2	llc	PERSON
ftr-299	2765	1		CARDINAL
ftr-299	2768	1	356	CARDINAL
ftr-299	2768	2	florida	GPE
ftr-299	2769	1	15:5 2	CARDINAL
ftr-299	2771	1	cahill v. commissioner	PERSON
ftr-299	2771	2	t.c.	PERSON
ftr-299	2772	1	2013-220	DATE
ftr-299	2772	2	9/18/13	CARDINAL
ftr-299	2773	1	175,000	MONEY
ftr-299	2774	1	fc	NORP
ftr-299	2775	1	125,000	MONEY
ftr-299	2776	1	cfc	PERSON
ftr-299	2776	2	175,000	MONEY
ftr-299	2776	3	175,000	MONEY
ftr-299	2778	1	175,000	MONEY
ftr-299	2778	2	irs	ORG
ftr-299	2779	1	kerrigan	PERSON
ftr-299	2779	2	175,000	MONEY
ftr-299	2780	1	fc	GPE
ftr-299	2780	2	fc	GPE
ftr-299	2781	1	fc	NORP
ftr-299	2782	1	175,000	MONEY
ftr-299	2782	2	125,000	MONEY
ftr-299	2782	3	fc/cfc pursuant	ORG
ftr-299	2782	4	third	ORDINAL
ftr-299	2783	1	50,000	MONEY
ftr-299	2787	1	2014	DATE
ftr-299	2787	2	357	CARDINAL
ftr-299	2787	3	d.	NORP
ftr-299	2787	4	1	CARDINAL
ftr-299	2789	1	pwc	ORG
ftr-299	2789	2	ibm	ORG
ftr-299	2790	1	mingo v. commissioner	ORG
ftr-299	2790	2	t.c.	PERSON
ftr-299	2791	1	2013-149	DATE
ftr-299	2791	2	6/12/13	CARDINAL
ftr-299	2792	1	pwc	ORG
ftr-299	2792	2	ibm	ORG
ftr-299	2793	1	pwc	ORG
ftr-299	2793	2	pwc	ORG
ftr-299	2795	1	pwc	ORG
ftr-299	2795	2	417	CARDINAL
ftr-299	2795	3	pwc	ORG
ftr-299	2797	1	pwc	ORG
ftr-299	2797	2	ibm	ORG
ftr-299	2797	3	417	CARDINAL
ftr-299	2797	4	ibm	ORG
ftr-299	2798	1	832,090	MONEY
ftr-299	2798	2	126,240	MONEY
ftr-299	2799	1	453	CARDINAL
ftr-299	2799	2	irs	ORG
ftr-299	2800	1	paris	GPE
ftr-299	2800	2	453	CARDINAL
ftr-299	2801	1	sorensen v. commissioner	PERSON
ftr-299	2801	2	22	CARDINAL
ftr-299	2801	3	321	CARDINAL
ftr-299	2801	4	1954	DATE
ftr-299	2801	5	453	CARDINAL
ftr-299	2803	1		CARDINAL
ftr-299	2803	2	irs	ORG
ftr-299	2803	3	453	CARDINAL
ftr-299	2804	1	irs	ORG
ftr-299	2804	2	the year 2003	DATE
ftr-299	2804	3	the year	DATE
ftr-299	2804	4	irs	ORG
ftr-299	2804	5	2002	DATE
ftr-299	2804	6	358	CARDINAL
ftr-299	2804	7	florida	GPE
ftr-299	2805	1	15:5 year	DATE
ftr-299	2806	1	661	CARDINAL
ftr-299	2806	2	250	CARDINAL
ftr-299	2806	3	5th	ORDINAL
ftr-299	2806	4	2011	DATE
ftr-299	2806	5	aff’g t.c.	PERSON
ftr-299	2807	1	2010	CARDINAL
ftr-299	2807	2	years	DATE
ftr-299	2808	1		CARDINAL
ftr-299	2808	2	126,240	MONEY
ftr-299	2808	3	2003	DATE
ftr-299	2808	4	the year	DATE
ftr-299	2808	5	ibm	ORG
ftr-299	2809	1	2	CARDINAL
ftr-299	2810	1	reg-126285-12	DATE
ftr-299	2811	1	78	CARDINAL
ftr-299	2811	2	73753	DATE
ftr-299	2811	3	12/9/13	CARDINAL
ftr-299	2812	1	reg.	MONEY
ftr-299	2813	1	1.195-2(a	CARDINAL
ftr-299	2813	2	1.708-1(b)(6	CARDINAL
ftr-299	2813	3	1.709-1(b)(3	CARDINAL
ftr-299	2813	4	50 percent	PERCENT
ftr-299	2813	5	12-month	DATE
ftr-299	2813	6	under reg	DATE
ftr-299	2814	1	1.708-1(b)(4	DATE
ftr-299	2814	2	195	CARDINAL
ftr-299	2814	3	709	CARDINAL
ftr-299	2815	1	165	CARDINAL
ftr-299	2816	1	irs	ORG
ftr-299	2817	1	197	CARDINAL
ftr-299	2817	2	15-year	DATE
ftr-299	2818	1	12/9/13	CARDINAL
ftr-299	2819	1	2013	DATE
ftr-299	2820	1	1	CARDINAL
ftr-299	2821	1	llc v. united states	ORG
ftr-299	2821	2	108	CARDINAL
ftr-299	2823	1	588	CARDINAL
ftr-299	2824	1	petaluma	GPE
ftr-299	2824	2	llc	DATE
ftr-299	2824	3	2014	DATE
ftr-299	2825	1	359	CARDINAL
ftr-299	2825	2	6662	DATE
ftr-299	2827	1	2	CARDINAL
ftr-299	2827	2	irs	ORG
ftr-299	2828	1	kearney partners fund	ORG
ftr-299	2828	2	llc v. united states	ORG
ftr-299	2828	3	111	CARDINAL
ftr-299	2828	4	2013-1408	DATE
ftr-299	2828	5	m.d	GPE
ftr-299	2828	6	fla	GPE
ftr-299	2829	1	3/27/13	CARDINAL
ftr-299	2829	2	111	CARDINAL
ftr-299	2829	3	2013-2043	DATE
ftr-299	2829	4	m.d	GPE
ftr-299	2829	5	fla	GPE
ftr-299	2830	1	5/20/13	CARDINAL
ftr-299	2831	1	nebraska	ORG
ftr-299	2831	2	lincoln partners llc	ORG
ftr-299	2831	3	99%	PERCENT
ftr-299	2831	4	nebraska	GPE
ftr-299	2831	5	kearney partners llc,	ORG
ftr-299	2831	6	99%	PERCENT
ftr-299	2831	7	lincoln	ORG
ftr-299	2832	1	irs	ORG
ftr-299	2833	1	section 6223(a	LAW
ftr-299	2833	2	at least 120 days	DATE
ftr-299	2833	3	irs	ORG
ftr-299	2834	1	section 6223(e	LAW
ftr-299	2835	1	irs	ORG
ftr-299	2836	1	irs	ORG
ftr-299	2836	2	irs	ORG
ftr-299	2836	3	first	ORDINAL
ftr-299	2839	1	first	ORDINAL
ftr-299	2839	2	irs	ORG
ftr-299	2842	1	irs	ORG
ftr-299	2843	1	irs	ORG
ftr-299	2843	2	360	CARDINAL
ftr-299	2843	3	florida	GPE
ftr-299	2845	1	15:5	CARDINAL
ftr-299	2846	1	first	ORDINAL
ftr-299	2847	1	a.	PERSON
ftr-299	2847	2	two	CARDINAL
ftr-299	2848	1	kearney partners fund	ORG
ftr-299	2848	2	llc v. united states	ORG
ftr-299	2848	3	111	CARDINAL
ftr-299	2848	4	2013-1789	DATE
ftr-299	2848	5	m.d	GPE
ftr-299	2848	6	fla	GPE
ftr-299	2849	1	4/25/13	CARDINAL
ftr-299	2850	1	99 percent	PERCENT
ftr-299	2850	2	irs	ORG
ftr-299	2851	1	one	CARDINAL
ftr-299	2852	1	irs	ORG
ftr-299	2853	1	irs	ORG
ftr-299	2853	2	99 percent	PERCENT
ftr-299	2854	1	reg	CARDINAL
ftr-299	2855	1	1.701-2	MONEY
ftr-299	2855	2	irs	ORG
ftr-299	2856	1	b.	PERSON
ftr-299	2856	2	an earlier date	DATE
ftr-299	2857	1	kearney partners fund	ORG
ftr-299	2857	2	llc v. united states	ORG
ftr-299	2857	3	111	CARDINAL
ftr-299	2857	4	2013-1780	DATE
ftr-299	2857	5	n.j	GPE
ftr-299	2858	1	irs	ORG
ftr-299	2858	2	99 percent	PERCENT
ftr-299	2858	3	p.c.	GPE
ftr-299	2859	1	irs	ORG
ftr-299	2861	1	florida	GPE
ftr-299	2862	1	2014	DATE
ftr-299	2862	2	361	CARDINAL
ftr-299	2863	1	c.	PERSON
ftr-299	2864	1	llc v. united states	ORG
ftr-299	2864	2	111	CARDINAL
ftr-299	2864	3	2013-1963	DATE
ftr-299	2864	4	m.d	GPE
ftr-299	2864	5	fla	GPE
ftr-299	2865	1	5/10/13	CARDINAL
ftr-299	2866	1	irs	ORG
ftr-299	2868	1	irs	ORG
ftr-299	2868	2	irs	ORG
ftr-299	2870	1	debra butler	PERSON
ftr-299	2871	1	117	CARDINAL
ftr-299	2871	2	607	CARDINAL
ftr-299	2871	3	d.c	GPE
ftr-299	2871	4	1997	DATE
ftr-299	2875	1	irs	ORG
ftr-299	2876	1	irs	ORG
ftr-299	2876	2	362	CARDINAL
ftr-299	2876	3	florida	GPE
ftr-299	2878	1	15:5	CARDINAL
ftr-299	2879	1		CARDINAL
ftr-299	2879	2	irs	ORG
ftr-299	2881	1	irs	ORG
ftr-299	2882	1	d.	NORP
ftr-299	2883	1	kearney partners fund	ORG
ftr-299	2883	2	llc v. united states	ORG
ftr-299	2883	3	946	CARDINAL
ftr-299	2883	4	f. supp	PERSON
ftr-299	2884	1	2d 1302	DATE
ftr-299	2884	2	m.d	GPE
ftr-299	2884	3	fla	GPE
ftr-299	2885	1	5/22/13	CARDINAL
ftr-299	2886	1	ann	PERSON
ftr-299	2886	2	2002-2, 2002-1	DATE
ftr-299	2886	3	304	CARDINAL
ftr-299	2887	1	irs	ORG
ftr-299	2893	1		CARDINAL
ftr-299	2893	2	irs	ORG
ftr-299	2893	3	irs	ORG
ftr-299	2894	1	2014	DATE
ftr-299	2894	2	363 3	CARDINAL
ftr-299	2895	1	irs	ORG
ftr-299	2896	1	llc v. commissioner	ORG
ftr-299	2896	2	140	CARDINAL
ftr-299	2896	3	193	CARDINAL
ftr-299	2896	4	4/22/13	CARDINAL
ftr-299	2897	1	irs	ORG
ftr-299	2897	2	one	CARDINAL
ftr-299	2897	3	nine months later	DATE
ftr-299	2897	4	second	ORDINAL
ftr-299	2898	1	first	ORDINAL
ftr-299	2898	2	second	ORDINAL
ftr-299	2898	3	irs	ORG
ftr-299	2899	1	first	ORDINAL
ftr-299	2899	2	second	ORDINAL
ftr-299	2900	1	thornton	PERSON
ftr-299	2901	1	section 6223(f	LAW
ftr-299	2902	1	second	ORDINAL
ftr-299	2902	2	first	ORDINAL
ftr-299	2903	1	stamm int’l corp.	ORG
ftr-299	2904	1	84	CARDINAL
ftr-299	2904	2	248	CARDINAL
ftr-299	2904	3	252	CARDINAL
ftr-299	2904	4	1985	DATE
ftr-299	2906	1	4	CARDINAL
ftr-299	2906	2	irs	ORG
ftr-299	2907	1	llc v. commissioner	ORG
ftr-299	2907	2	t.c.	PERSON
ftr-299	2908	1	2013-168	CARDINAL
ftr-299	2908	2	7/22/13	CARDINAL
ftr-299	2909	1	bricolage capital	ORG
ftr-299	2909	2	llc	GPE
ftr-299	2909	3	tmp	ORG
ftr-299	2909	4	fx trading co.	ORG
ftr-299	2909	5	llc	ORG
ftr-299	2909	6	llc	DATE
ftr-299	2910	1	richard postma	PERSON
ftr-299	2910	2	fx trading co.	ORG
ftr-299	2911	1	irs	ORG
ftr-299	2911	2	2000	DATE
ftr-299	2911	3	the year	DATE
ftr-299	2912	1	postma	PERSON
ftr-299	2912	2	tmp	ORG
ftr-299	2912	3	the 150 day	DATE
ftr-299	2913	1	buch	PERSON
ftr-299	2913	2	postma	PERSON
ftr-299	2913	3	irs	ORG
ftr-299	2913	4	2001	DATE
ftr-299	2913	5	2000	DATE
ftr-299	2914	1	section 6223(c)(1	LAW
ftr-299	2914	2	irs	ORG
ftr-299	2914	3	irs	ORG
ftr-299	2917	1	the years	DATE
ftr-299	2918	1	364	CARDINAL
ftr-299	2918	2	florida	GPE
ftr-299	2919	1	15:5	CARDINAL
ftr-299	2919	2	irs	ORG
ftr-299	2919	3	2000	DATE
ftr-299	2919	4	2001	DATE
ftr-299	2920	1	2000	DATE
ftr-299	2922	1	301.6223(c)-1t(f	CARDINAL
ftr-299	2923	1	postma	PERSON
ftr-299	2924	1	irs	ORG
ftr-299	2926	1	301.6623(c)-1	CARDINAL
ftr-299	2929	1	301.6223(c)-1t(f	CARDINAL
ftr-299	2929	2	irs	ORG
ftr-299	2929	3	irs	ORG
ftr-299	2930	1	more than 150 days	DATE
ftr-299	2930	2	5	CARDINAL
ftr-299	2931	1	sugarloaf fund	ORG
ftr-299	2931	2	llc	GPE
ftr-299	2931	3	jetstream business limited	ORG
ftr-299	2931	4	141	CARDINAL
ftr-299	2932	1	4	CARDINAL
ftr-299	2933	1	tefra	DATE
ftr-299	2933	2	the john rogers depreciated asset	ORG
ftr-299	2934	1	sugarloaf llc	GPE
ftr-299	2934	2	illinois	GPE
ftr-299	2936	1	166	CARDINAL
ftr-299	2937	1	sugarloaf	GPE
ftr-299	2938	1	wherry	PERSON
ftr-299	2938	2	sugarloaf	GPE
ftr-299	2938	3	sugarloaf	GPE
ftr-299	2939	1	6231(a)(2	CARDINAL
ftr-299	2940	1	1	CARDINAL
ftr-299	2942	1	2014	DATE
ftr-299	2942	2	365	CARDINAL
ftr-299	2944	1	one	CARDINAL
ftr-299	2945	1	6	CARDINAL
ftr-299	2945	2	thirty years	DATE
ftr-299	2946	1	ii v. united states	PERSON
ftr-299	2946	2	727	CARDINAL
ftr-299	2946	3	802	CARDINAL
ftr-299	2946	4	7th	ORDINAL
ftr-299	2947	1	8/22/13	CARDINAL
ftr-299	2948	1	mid-1980	DATE
ftr-299	2948	2	american agri-corp.	ORG
ftr-299	2951	1	g. miscellaneous 1	PERSON
ftr-299	2952	1	first	ORDINAL
ftr-299	2953	1	l.p.	GPE
ftr-299	2953	2	v. new england teamsters	ORG
ftr-299	2953	3	724	CARDINAL
ftr-299	2953	4	129	CARDINAL
ftr-299	2953	5	1st	ORDINAL
ftr-299	2955	1	two	CARDINAL
ftr-299	2955	2	one	CARDINAL
ftr-299	2956	1	at least one	CARDINAL
ftr-299	2957	1	1990	DATE
ftr-299	2957	2	29	CARDINAL
ftr-299	2958	1	1381	CARDINAL
ftr-299	2959	1	mpaa	ORG
ftr-299	2960	1	v. groetzinger	PERSON
ftr-299	2960	2	480	CARDINAL
ftr-299	2960	3	u.s.	GPE
ftr-299	2960	4	23	CARDINAL
ftr-299	2960	5	1987	DATE
ftr-299	2961	1	higgins	PERSON
ftr-299	2962	1	312	CARDINAL
ftr-299	2962	2	212	CARDINAL
ftr-299	2962	3	whipple v. commissioner	PERSON
ftr-299	2962	4	373	CARDINAL
ftr-299	2962	5	193	CARDINAL
ftr-299	2962	6	1963	DATE
ftr-299	2963	1	higgins	PERSON
ftr-299	2964	1	whipple	ORG
ftr-299	2964	2	366	CARDINAL
ftr-299	2964	3	florida	GPE
ftr-299	2965	1	15:5	CARDINAL
ftr-299	2965	2	whipple	GPE
ftr-299	2967	1	rosenthal	PERSON
ftr-299	2967	2	jan. 21, 2013	DATE
ftr-299	2967	3	361	CARDINAL
ftr-299	2968	1	mpaa	ORG
ftr-299	2968	2	323	CARDINAL
ftr-299	2968	3	134	CARDINAL
ftr-299	2968	4	2007	DATE
ftr-299	2968	5	pbgc	GPE
ftr-299	2968	6	two	CARDINAL
ftr-299	2970	1		CARDINAL
ftr-299	2970	2	higgins	NORP
ftr-299	2970	3	whipple	GPE
ftr-299	2972	1	2	CARDINAL
ftr-299	2973	1	l.p.	GPE
ftr-299	2973	2	139	CARDINAL
ftr-299	2973	3	219	CARDINAL
ftr-299	2973	4	9/10/12	CARDINAL
ftr-299	2974	1	kpmg/jenkens & gilchrist	ORG
ftr-299	2974	2	two	CARDINAL
ftr-299	2975	1	irs	ORG
ftr-299	2975	2	jenkens & gilchrist	ORG
ftr-299	2975	3	irs	ORG
ftr-299	2975	4	one year	DATE
ftr-299	2975	5	irs	ORG
ftr-299	2975	6	1	CARDINAL
ftr-299	2975	7	irs	ORG
ftr-299	2975	8	2	CARDINAL
ftr-299	2977	1	2014	DATE
ftr-299	2977	2	367	CARDINAL
ftr-299	2977	3	costello v. united states	PERSON
ftr-299	2977	4	765	CARDINAL
ftr-299	2978	1	1003	DATE
ftr-299	2978	2	c.d. cal	ORG
ftr-299	2978	3	1991	DATE
ftr-299	2978	4	k-1s	NORP
ftr-299	2978	5	6229(e)(1	CARDINAL
ftr-299	2979	1	irs	ORG
ftr-299	2979	2	gilchrist	ORG
ftr-299	2979	3	kpmg john doe summonses more than one year	PERSON
ftr-299	2982	1	irs	ORG
ftr-299	2983	1	6229(e	CARDINAL
ftr-299	2983	2	chevron	ORG
ftr-299	2983	3	u.s.a., inc.	ORG
ftr-299	2984	1	council, inc.	ORG
ftr-299	2984	2	467	CARDINAL
ftr-299	2984	3	837	CARDINAL
ftr-299	2984	4	1984	DATE
ftr-299	2985	1		CARDINAL
ftr-299	2988	1		CARDINAL
ftr-299	2989	1	irs	ORG
ftr-299	2989	2	1	CARDINAL
ftr-299	2989	3	irs	ORG
ftr-299	2989	4	2000-44	DATE
ftr-299	2989	5	2000-2	DATE
ftr-299	2989	6	255	CARDINAL
ftr-299	2989	7	2	CARDINAL
ftr-299	2989	8	irs	ORG
ftr-299	2989	9	3	CARDINAL
ftr-299	2989	10	irs	ORG
ftr-299	2990	1	the d.c. circuit	ORG
ftr-299	2991	1	gaughf properties l.p.	ORG
ftr-299	2991	2	738	CARDINAL
ftr-299	2991	3	415	CARDINAL
ftr-299	2991	4	d.c	GPE
ftr-299	2991	5	cir	ORG
ftr-299	2992	1	12/27/13	CARDINAL
ftr-299	2992	2	aff’g 139	CARDINAL
ftr-299	2992	3	219	CARDINAL
ftr-299	2992	4	9/10/12	CARDINAL
ftr-299	2993	1	the d.c. circuit	ORG
ftr-299	2993	2	henderson	PERSON
ftr-299	2995	1	1	CARDINAL
ftr-299	2995	2	october 25th	DATE
ftr-299	2996	1	march 14th	DATE
ftr-299	2997	1	crispin v. 368	PERSON
ftr-299	2997	2	florida	GPE
ftr-299	2998	1	15:5	CARDINAL
ftr-299	2998	2	t.c.	PERSON
ftr-299	2999	1	2012	CARDINAL
ftr-299	2999	2	3/14/12	CARDINAL
ftr-299	2999	3	third	ORDINAL
ftr-299	3000	1	2001	DATE
ftr-299	3000	2	about $7 million	MONEY
ftr-299	3002	1	kroupa	PERSON
ftr-299	3002	2	third	ORDINAL
ftr-299	3002	3	157	CARDINAL
ftr-299	3002	4	231	CARDINAL
ftr-299	3002	5	3d	CARDINAL
ftr-299	3002	6	1998	DATE
ftr-299	3003	1		CARDINAL
ftr-299	3003	2	kroupa	PERSON
ftr-299	3003	3	the 40 percent	PERCENT
ftr-299	3006	1	a.	PERSON
ftr-299	3007	1	february 25th	DATE
ftr-299	3007	2	march 19th	DATE
ftr-299	3008	1	crispin v. commissioner	PERSON
ftr-299	3008	2	708	CARDINAL
ftr-299	3008	3	507	CARDINAL
ftr-299	3008	4	3d	CARDINAL
ftr-299	3009	1	2/25/13	CARDINAL
ftr-299	3009	2	2013	CARDINAL
ftr-299	3009	3	u.s.	GPE
ftr-299	3009	4	5341	DATE
ftr-299	3009	5	3d cir	QUANTITY
ftr-299	3010	1	3/19/13	CARDINAL
ftr-299	3011	1	third	ORDINAL
ftr-299	3011	2	jordan	PERSON
ftr-299	3012	1	third	ORDINAL
ftr-299	3013	1	gustashaw v. commissioner	PERSON
ftr-299	3013	2	696	CARDINAL
ftr-299	3013	3	1124	CARDINAL
ftr-299	3013	4	11th	ORDINAL
ftr-299	3015	1		CARDINAL
ftr-299	3015	2	jordan	PERSON
ftr-299	3016	1	299	CARDINAL
ftr-299	3016	2	234	CARDINAL
ftr-299	3017	1	crispin	PERSON
ftr-299	3018	1	2014	DATE
ftr-299	3018	2	369 2	CARDINAL
ftr-299	3019	1	dutch	NORP
ftr-299	3020	1	dutch	NORP
ftr-299	3021	1	consolidated edison co.	ORG
ftr-299	3021	2	new york	GPE
ftr-299	3021	3	united states	GPE
ftr-299	3021	4	90	CARDINAL
ftr-299	3021	5	fed	ORG
ftr-299	3023	1	228	CARDINAL
ftr-299	3024	1	dutch	NORP
ftr-299	3025	1	bb & t corporation v. united states	ORG
ftr-299	3025	2	523	CARDINAL
ftr-299	3025	3	461	CARDINAL
ftr-299	3025	4	4th	ORDINAL
ftr-299	3025	5	2008	DATE
ftr-299	3025	6	united states	GPE
ftr-299	3025	7	592	CARDINAL
ftr-299	3025	8	f. supp	PERSON
ftr-299	3026	1	2d 953	DATE
ftr-299	3026	2	n.d.	GPE
ftr-299	3026	3	ohio 2008	EVENT
ftr-299	3027	1		CARDINAL
ftr-299	3027	2	one	CARDINAL
ftr-299	3028	1		CARDINAL
ftr-299	3028	2	2000	DATE
ftr-299	3028	3	1997	DATE
ftr-299	3030	1	2002	DATE
ftr-299	3030	2	irs	ORG
ftr-299	3030	3	at least that year	DATE
ftr-299	3031	1	1997	DATE
ftr-299	3032	1	a.	PERSON
ftr-299	3033	1	dutch	NORP
ftr-299	3033	2	timothy dyk	PERSON
ftr-299	3034	1	edison co.	ORG
ftr-299	3034	2	new york	GPE
ftr-299	3035	1	v. united states	GPE
ftr-299	3035	2	703	CARDINAL
ftr-299	3035	3	1367	CARDINAL
ftr-299	3035	4	fed	ORG
ftr-299	3035	5	cir	ORG
ftr-299	3036	1	1/9/13	CARDINAL
ftr-299	3037	1	dyk	PERSON
ftr-299	3038	1	wells fargo & co.	ORG
ftr-299	3039	1	united states	GPE
ftr-299	3039	2	641	CARDINAL
ftr-299	3039	3	1319	CARDINAL
ftr-299	3039	4	fed	ORG
ftr-299	3039	5	cir. 2011	ORG
ftr-299	3045	1	370	CARDINAL
ftr-299	3045	2	florida	GPE
ftr-299	3046	1	15:5	CARDINAL
ftr-299	3047	1		CARDINAL
ftr-299	3047	2	dutch	NORP
ftr-299	3047	3	dyk	PERSON
ftr-299	3048	1	the deloitte & touche	ORG
ftr-299	3049	1	3	CARDINAL
ftr-299	3050	1	frank sawyer trust of	PERSON
ftr-299	3050	2	may 1992	DATE
ftr-299	3050	3	t.c.	PERSON
ftr-299	3051	1	2011	CARDINAL
ftr-299	3051	2	298	CARDINAL
ftr-299	3051	3	12/27/11	CARDINAL
ftr-299	3058	1		CARDINAL
ftr-299	3058	2	irs	ORG
ftr-299	3062	1	feldman	PERSON
ftr-299	3063	1	t.c.	PERSON
ftr-299	3064	1	2011	CARDINAL
ftr-299	3064	2	297	CARDINAL
ftr-299	3064	3	2011	DATE
ftr-299	3066	1	2014	DATE
ftr-299	3066	2	371	CARDINAL
ftr-299	3066	3	first	ORDINAL
ftr-299	3066	4	massachusetts	GPE
ftr-299	3067	1	frank sawyer trust of	PERSON
ftr-299	3067	2	may 1992	DATE
ftr-299	3067	3	712	CARDINAL
ftr-299	3067	4	597	CARDINAL
ftr-299	3067	5	3/29/13	CARDINAL
ftr-299	3068	1	first	ORDINAL
ftr-299	3068	2	lynch	PERSON
ftr-299	3069	1	massachusetts	GPE
ftr-299	3069	2	irs	ORG
ftr-299	3069	3	four	CARDINAL
ftr-299	3070	1	massachusetts	GPE
ftr-299	3070	2	1	CARDINAL
ftr-299	3070	3	2	CARDINAL
ftr-299	3071	1	irs	ORG
ftr-299	3071	2	four	CARDINAL
ftr-299	3071	3	four	CARDINAL
ftr-299	3072	1	four	CARDINAL
ftr-299	3075	1	second	ORDINAL
ftr-299	3075	2	three	CARDINAL
ftr-299	3076	1	diebold foundation, inc.	ORG
ftr-299	3076	2	736	CARDINAL
ftr-299	3076	3	172	CARDINAL
ftr-299	3076	4	2d	DATE
ftr-299	3077	1	11/14/13	CARDINAL
ftr-299	3078	1	t.c.	PERSON
ftr-299	3079	1	2012-61	DATE
ftr-299	3080	1	second	ORDINAL
ftr-299	3080	2	6901	DATE
ftr-299	3081	1	second	ORDINAL
ftr-299	3081	2	bausch & lomb inc.	ORG
ftr-299	3082	1	933 f.2d	CARDINAL
ftr-299	3082	2	1084	CARDINAL
ftr-299	3082	3	2d	DATE
ftr-299	3082	4	1991	DATE
ftr-299	3084	1	new york	GPE
ftr-299	3085	1	372	CARDINAL
ftr-299	3085	2	florida	GPE
ftr-299	3085	3	15:5	CARDINAL
ftr-299	3085	4	6901	DATE
ftr-299	3086	1	second	ORDINAL
ftr-299	3086	2	two	CARDINAL
ftr-299	3086	3	6901	DATE
ftr-299	3087	1	section 6901	LAW
ftr-299	3087	2	1	CARDINAL
ftr-299	3087	3	6901	DATE
ftr-299	3087	4	2	CARDINAL
ftr-299	3088	1	first	ORDINAL
ftr-299	3088	2	second	ORDINAL
ftr-299	3089	1	6901(h	CARDINAL
ftr-299	3090	1	second	ORDINAL
ftr-299	3092	1	new york	GPE
ftr-299	3092	2	1	CARDINAL
ftr-299	3092	3	first	ORDINAL
ftr-299	3092	4	the [party	ORG
ftr-299	3093	1	second	ORDINAL
ftr-299	3093	2	first	ORDINAL
ftr-299	3094	1	second	ORDINAL
ftr-299	3097	1	the tax court	ORG
ftr-299	3100	1	48	CARDINAL
ftr-299	3100	2	636	CARDINAL
ftr-299	3101	1	2014	DATE
ftr-299	3101	2	373	CARDINAL
ftr-299	3105	1	two	CARDINAL
ftr-299	3106	1	the c corp tax liability	ORG
ftr-299	3109	1		CARDINAL
ftr-299	3111	1	second	ORDINAL
ftr-299	3111	2	6901	DATE
ftr-299	3112	1	4	CARDINAL
ftr-299	3113	1	nevada	GPE
ftr-299	3114	1	united states	GPE
ftr-299	3114	2	720	CARDINAL
ftr-299	3114	3	594	CARDINAL
ftr-299	3114	4	5th	ORDINAL
ftr-299	3115	1	6/24/13	CARDINAL
ftr-299	3115	2	374	CARDINAL
ftr-299	3115	3	florida	GPE
ftr-299	3117	1	15:5	CARDINAL
ftr-299	3117	2	134	CARDINAL
ftr-299	3117	3	s. ct	PERSON
ftr-299	3118	1	903	CARDINAL
ftr-299	3118	2	2014	DATE
ftr-299	3119	1	fifth	ORDINAL
ftr-299	3119	2	dennis	PERSON
ftr-299	3119	3	714	CARDINAL
ftr-299	3119	4	f. supp	PERSON
ftr-299	3120	1	2d 598	CARDINAL
ftr-299	3121	1	2010	DATE
ftr-299	3121	2	kpmg	ORG
ftr-299	3122	1	three	CARDINAL
ftr-299	3124	1	2000-44	DATE
ftr-299	3124	2	2000-2	DATE
ftr-299	3124	3	255	CARDINAL
ftr-299	3125	1	$18 million	MONEY
ftr-299	3126	1	williams	PERSON
ftr-299	3126	2	that year	DATE
ftr-299	3127	1	years	DATE
ftr-299	3127	2	the later year’s	DATE
ftr-299	3128	1	6662	DATE
ftr-299	3128	2	arnold & porter	ORG
ftr-299	3129	1	williams	PERSON
ftr-299	3130	1	arnold & porter’s	ORG
ftr-299	3130	2	williams	PERSON
ftr-299	3131	1	5	CARDINAL
ftr-299	3133	1	john hancock	PERSON
ftr-299	3133	2	141	CARDINAL
ftr-299	3134	1	1	CARDINAL
ftr-299	3135	1	first	ORDINAL
ftr-299	3136	1	haines	PERSON
ftr-299	3136	2	irs	ORG
ftr-299	3137	1	four	CARDINAL
ftr-299	3140	1	john hancock	PERSON
ftr-299	3141	1	2014	DATE
ftr-299	3141	2	375	CARDINAL
ftr-299	3142	1	6	CARDINAL
ftr-299	3143	1	wfc holdings corp.	ORG
ftr-299	3143	2	v. united states	GPE
ftr-299	3143	3	728	CARDINAL
ftr-299	3143	4	736	CARDINAL
ftr-299	3143	5	8th	ORDINAL
ftr-299	3145	1	kpmg	ORG
ftr-299	3145	2	wells fargo bank	ORG
ftr-299	3146	1	7	CARDINAL
ftr-299	3147	1	bank of new york mellon corp.	ORG
ftr-299	3147	2	140	CARDINAL
ftr-299	3147	3	15	CARDINAL
ftr-299	3147	4	2/11/13	CARDINAL
ftr-299	3148	1	first	ORDINAL
ftr-299	3148	2	kroupa	PERSON
ftr-299	3148	3	kpmg	ORG
ftr-299	3152	1	barclays bank	ORG
ftr-299	3156	1	u.k.	GPE
ftr-299	3157	1	the united states	GPE
ftr-299	3158	1	congress	ORG
ftr-299	3159	1	376	CARDINAL
ftr-299	3159	2	florida	GPE
ftr-299	3160	1	15:5	CARDINAL
ftr-299	3160	2	zero	CARDINAL
ftr-299	3160	3	u.k.	GPE
ftr-299	3162	1	a.	PERSON
ftr-299	3164	1	bank of new york mellon corp.	ORG
ftr-299	3164	2	t.c.	PERSON
ftr-299	3165	1	2013-225	CARDINAL
ftr-299	3165	2	9/23/13	CARDINAL
ftr-299	3166	1	kroupa	PERSON
ftr-299	3166	2	140	CARDINAL
ftr-299	3166	3	15	CARDINAL
ftr-299	3166	4	2/11/13	CARDINAL
ftr-299	3173	1	salem financial, inc.	ORG
ftr-299	3174	1	v. united states	GPE
ftr-299	3174	2	112	CARDINAL
ftr-299	3174	3	fed	ORG
ftr-299	3176	1	543	CARDINAL
ftr-299	3176	2	9/20/13	CARDINAL
ftr-299	3177	1	wheeler	PERSON
ftr-299	3178	1	6662(b)(1	CARDINAL
ftr-299	3178	2	6662(b)(2	CARDINAL
ftr-299	3179	1	irish	NORP
ftr-299	3179	2	first	ORDINAL
ftr-299	3180	1	santander holdings u.s.a.	ORG
ftr-299	3181	1	united states	GPE
ftr-299	3181	2	112	CARDINAL
ftr-299	3181	3	2013-6530	DATE
ftr-299	3181	4	d.	NORP
ftr-299	3183	1	barclays 2014	ORG
ftr-299	3183	2	377	CARDINAL
ftr-299	3183	3	one-half	CARDINAL
ftr-299	3183	4	u.k.	GPE
ftr-299	3183	5	u.k.	GPE
ftr-299	3185	1	u.k.	GPE
ftr-299	3186	1	u.k.	GPE
ftr-299	3187	1	o’toole	ORG
ftr-299	3187	2	u.k.	GPE
ftr-299	3189	1	1.901-2(f)(2	CARDINAL
ftr-299	3192	1	o’toole	ORG
ftr-299	3192	2	first	ORDINAL
ftr-299	3192	3	first	ORDINAL
ftr-299	3193	1	8	CARDINAL
ftr-299	3196	1	blum v. commissioner	PERSON
ftr-299	3196	2	737	CARDINAL
ftr-299	3196	3	1303	CARDINAL
ftr-299	3196	4	10th	ORDINAL
ftr-299	3198	1	approximately $45 million	MONEY
ftr-299	3199	1	kpmg	ORG
ftr-299	3199	2	a few years	DATE
ftr-299	3200	1	tenth	ORDINAL
ftr-299	3203	1	378	CARDINAL
ftr-299	3203	2	florida	GPE
ftr-299	3204	1	15:5	CARDINAL
ftr-299	3206	1	opis	PERSON
ftr-299	3209	1	108th	ORDINAL
ftr-299	3209	2	u.s.	GPE
ftr-299	3209	3	5-10	DATE
ftr-299	3209	4	28	DATE
ftr-299	3210	1	2003	DATE
ftr-299	3211	1	senate	ORG
ftr-299	3215	1	blum	PERSON
ftr-299	3216	1		CARDINAL
ftr-299	3217	1	blum	PERSON
ftr-299	3217	2	irs	ORG
ftr-299	3217	3	the u.s. senate committee	ORG
ftr-299	3218	1	blum	PERSON
ftr-299	3219	1		CARDINAL
ftr-299	3220	1	blum	PERSON
ftr-299	3221	1	2013	DATE
ftr-299	3222	1	2013	DATE
ftr-299	3223	1	2014	DATE
ftr-299	3223	2	379	CARDINAL
ftr-299	3223	3	d.	NORP
ftr-299	3223	4	1	CARDINAL
ftr-299	3224	1	the 40 percent	PERCENT
ftr-299	3224	2	fifth	ORDINAL
ftr-299	3224	3	ninth	ORDINAL
ftr-299	3225	1	ahg investments llc v. commissioner	ORG
ftr-299	3225	2	140	CARDINAL
ftr-299	3225	3	3/14/13	CARDINAL
ftr-299	3226	1	todd v. commissioner	PERSON
ftr-299	3226	2	89	CARDINAL
ftr-299	3226	3	912	CARDINAL
ftr-299	3226	4	1987	DATE
ftr-299	3226	5	aff’d	ORG
ftr-299	3226	6	862	CARDINAL
ftr-299	3226	7	540	CARDINAL
ftr-299	3226	8	5th	ORDINAL
ftr-299	3226	9	1988	DATE
ftr-299	3226	10	mccrary v. commissioner	PERSON
ftr-299	3226	11	92	CARDINAL
ftr-299	3226	12	827	CARDINAL
ftr-299	3226	13	1989	DATE
ftr-299	3226	14	40 percent	PERCENT
ftr-299	3227	1	1981	DATE
ftr-299	3228	1	1	CARDINAL
ftr-299	3228	2	2	CARDINAL
ftr-299	3229	1	two	CARDINAL
ftr-299	3230	1	ahg investments	ORG
ftr-299	3230	2	l.p.	GPE
ftr-299	3230	3	v. united states	GPE
ftr-299	3230	4	682	CARDINAL
ftr-299	3230	5	fed	ORG
ftr-299	3230	6	cir	ORG
ftr-299	3230	7	2012	DATE
ftr-299	3230	8	irs	ORG
ftr-299	3230	9	two	CARDINAL
ftr-299	3230	10	only one	CARDINAL
ftr-299	3231	1	todd	PERSON
ftr-299	3232	1		CARDINAL
ftr-299	3232	2	ahg	GPE
ftr-299	3233	1	fidelity international	ORG
ftr-299	3233	2	llc	ORG
ftr-299	3233	3	united states	GPE
ftr-299	3233	4	661	CARDINAL
ftr-299	3233	5	667	CARDINAL
ftr-299	3233	6	1st	ORDINAL
ftr-299	3233	7	2011	DATE
ftr-299	3234	1	united states	GPE
ftr-299	3234	2	682	CARDINAL
ftr-299	3234	3	fed	ORG
ftr-299	3234	4	cir	ORG
ftr-299	3234	5	2012	DATE
ftr-299	3234	6	gustashaw v. commissioner	PERSON
ftr-299	3234	7	696	CARDINAL
ftr-299	3234	8	1124	CARDINAL
ftr-299	3234	9	11th	ORDINAL
ftr-299	3234	10	2012	DATE
ftr-299	3235	1	fifth	ORDINAL
ftr-299	3235	2	ninth	ORDINAL
ftr-299	3235	3	todd	PERSON
ftr-299	3235	4	ahg investments llc	ORG
ftr-299	3236	1	380	CARDINAL
ftr-299	3236	2	florida	GPE
ftr-299	3238	1	15:5	CARDINAL
ftr-299	3238	2	todd v. commissioner	PERSON
ftr-299	3238	3	862	CARDINAL
ftr-299	3238	4	540	CARDINAL
ftr-299	3238	5	5th	ORDINAL
ftr-299	3238	6	1988	DATE
ftr-299	3238	7	893 f.2d	MONEY
ftr-299	3238	8	225	CARDINAL
ftr-299	3238	9	9th	ORDINAL
ftr-299	3238	10	1990	DATE
ftr-299	3240	1	the supreme court	ORG
ftr-299	3240	2	fifth	ORDINAL
ftr-299	3240	3	ninth	ORDINAL
ftr-299	3241	1	woods v. united states	PERSON
ftr-299	3241	2	471	CARDINAL
ftr-299	3242	1	320	CARDINAL
ftr-299	3242	2	5th	ORDINAL
ftr-299	3242	3	6/6/12	CARDINAL
ftr-299	3242	4	134	CARDINAL
ftr-299	3242	5	s. ct	PERSON
ftr-299	3242	6	557	CARDINAL
ftr-299	3244	1	fifth	ORDINAL
ftr-299	3245	1	united states	GPE
ftr-299	3245	2	679	CARDINAL
ftr-299	3245	3	339	CARDINAL
ftr-299	3245	4	5th	ORDINAL
ftr-299	3245	5	4/26/12	CARDINAL
ftr-299	3245	6	heasley	PERSON
ftr-299	3245	7	902	CARDINAL
ftr-299	3245	8	382	CARDINAL
ftr-299	3245	9	5th	ORDINAL
ftr-299	3245	10	1990	DATE
ftr-299	3245	11	todd v. commissioner	PERSON
ftr-299	3245	12	862	CARDINAL
ftr-299	3245	13	540	CARDINAL
ftr-299	3245	14	5th	ORDINAL
ftr-299	3245	15	1988	DATE
ftr-299	3246	1	second	ORDINAL
ftr-299	3247	1	6226	DATE
ftr-299	3249	1		CARDINAL
ftr-299	3250	1	supreme court	ORG
ftr-299	3250	2	40percent	CARDINAL
ftr-299	3250	3	years	DATE
ftr-299	3250	4	40-percent	PERCENT
ftr-299	3252	1	seventh	ORDINAL
ftr-299	3253	1	llc v. commissioner	ORG
ftr-299	3253	2	728	CARDINAL
ftr-299	3253	3	676	CARDINAL
ftr-299	3253	4	7th	ORDINAL
ftr-299	3254	1	posner	PERSON
ftr-299	3254	2	seventh	ORDINAL
ftr-299	3254	3	the 40 percent	PERCENT
ftr-299	3256	1	2	CARDINAL
ftr-299	3256	2	the supreme court	ORG
ftr-299	3257	1	united states	PERSON
ftr-299	3257	2	134	CARDINAL
ftr-299	3257	3	s. ct	PERSON
ftr-299	3257	4	557	CARDINAL
ftr-299	3258	1	scalia	PERSON
ftr-299	3258	2	1	CARDINAL
ftr-299	3260	1	6662(b)(3	CARDINAL
ftr-299	3260	2	2	CARDINAL
ftr-299	3260	3	6662(b)(3	CARDINAL
ftr-299	3260	4	2014	DATE
ftr-299	3260	5	381	CARDINAL
ftr-299	3261	1		CARDINAL
ftr-299	3265	1	scalia	PERSON
ftr-299	3265	2	t]he	CARDINAL
ftr-299	3266	1	the year	DATE
ftr-299	3266	2	6662(e)(1)(a	CARDINAL
ftr-299	3266	3	chapter 1	LAW
ftr-299	3267	1	chapter 1	LAW
ftr-299	3267	2	200 percent	PERCENT
ftr-299	3268	1	section 6662(e)(1)(a	LAW
ftr-299	3268	2	150 percent	PERCENT
ftr-299	3270	1	greater than zero	CARDINAL
ftr-299	3271	1	greater than zero	CARDINAL
ftr-299	3274	1		CARDINAL
ftr-299	3274	2	scalia	PERSON
ftr-299	3275	1	6662(b)(6	CARDINAL
ftr-299	3275	2	2010	DATE
ftr-299	3276	1	382	CARDINAL
ftr-299	3276	2	florida	GPE
ftr-299	3277	1	15:5	CARDINAL
ftr-299	3278	1		CARDINAL
ftr-299	3278	2	scalia	PERSON
ftr-299	3278	3	1981	DATE
ftr-299	3281	1	congress	ORG
ftr-299	3282	1	flood v. united states	ORG
ftr-299	3282	2	33	CARDINAL
ftr-299	3282	3	1174	CARDINAL
ftr-299	3282	4	1178	DATE
ftr-299	3282	5	1994	DATE
ftr-299	3284	1	bruesewitz v. wyeth llc	ORG
ftr-299	3284	2	562	CARDINAL
ftr-299	3290	1	2011	DATE
ftr-299	3291	1	17	CARDINAL
ftr-299	3291	2	nat	DATE
ftr-299	3292	1	assn	GPE
ftr-299	3293	1	v. united states	GPE
ftr-299	3293	2	379	CARDINAL
ftr-299	3293	3	1303	CARDINAL
ftr-299	3293	4	1309	DATE
ftr-299	3293	5	fed	ORG
ftr-299	3293	6	2004	DATE
ftr-299	3295	1	fpc	PERSON
ftr-299	3295	2	411	CARDINAL
ftr-299	3295	3	458	CARDINAL
ftr-299	3295	4	471	CARDINAL
ftr-299	3295	5	1973	DATE
ftr-299	3298	1	two	CARDINAL
ftr-299	3298	2	only one	CARDINAL
ftr-299	3299	1		CARDINAL
ftr-299	3300	1	scalia	PERSON
ftr-299	3302	1	3	CARDINAL
ftr-299	3303	1	kerman v. commissioner	ORG
ftr-299	3303	2	713	CARDINAL
ftr-299	3303	3	849	CARDINAL
ftr-299	3303	4	6th	ORDINAL
ftr-299	3305	1	2014 wl 102428	DATE
ftr-299	3305	2	1/13/14	CARDINAL
ftr-299	3306	1	sixth	ORDINAL
ftr-299	3306	2	ludington	PERSON
ftr-299	3306	3	the 40 percent	PERCENT
ftr-299	3307	1	2014	DATE
ftr-299	3307	2	383 4	DATE
ftr-299	3308	1	krause	PERSON
ftr-299	3309	1	bush	PERSON
ftr-299	3309	2	united states	GPE
ftr-299	3309	3	717	CARDINAL
ftr-299	3309	4	fed	ORG
ftr-299	3309	5	cir	PERSON
ftr-299	3310	1	5/30/13	CARDINAL
ftr-299	3311	1	newman	PERSON
ftr-299	3312	1	bush	PERSON
ftr-299	3312	2	united states	GPE
ftr-299	3312	3	101	CARDINAL
ftr-299	3314	1	791	CARDINAL
ftr-299	3314	2	11/14/11	CARDINAL
ftr-299	3315	1	denver	GPE
ftr-299	3315	2	dillon	ORG
ftr-299	3315	3	irs	ORG
ftr-299	3315	4	years 1983	DATE
ftr-299	3315	5	1984	DATE
ftr-299	3317	1	irs	ORG
ftr-299	3317	2	dillon	ORG
ftr-299	3317	3	years 1983	DATE
ftr-299	3317	4	1984	DATE
ftr-299	3317	5	denver	GPE
ftr-299	3319	1	krause v. commissioner	ORG
ftr-299	3319	2	99	CARDINAL
ftr-299	3319	3	132	CARDINAL
ftr-299	3319	4	1992	DATE
ftr-299	3319	5	over 2,000	CARDINAL
ftr-299	3320	1	krause	ORG
ftr-299	3320	2	183	CARDINAL
ftr-299	3321	1	krause	ORG
ftr-299	3321	2	dillon	ORG
ftr-299	3321	3	irs	ORG
ftr-299	3321	4	irs	ORG
ftr-299	3321	5	krause	ORG
ftr-299	3323	1	krause	PERSON
ftr-299	3323	2	irs	ORG
ftr-299	3324	1	irs	ORG
ftr-299	3324	2	krause	ORG
ftr-299	3326	1	110 t.c	QUANTITY
ftr-299	3326	2	153	CARDINAL
ftr-299	3326	3	154	CARDINAL
ftr-299	3326	4	1998	DATE
ftr-299	3327	1	dillon	ORG
ftr-299	3327	2	dillon	ORG
ftr-299	3328	1	irs	ORG
ftr-299	3328	2	form 4549a	DATE
ftr-299	3328	3	dillon	ORG
ftr-299	3329	1	dillon	ORG
ftr-299	3329	2	krause	ORG
ftr-299	3330	1	fifth	ORDINAL
ftr-299	3330	2	krause	ORG
ftr-299	3330	3	section 183	LAW
ftr-299	3330	4	krause	ORG
ftr-299	3331	1	copeland v. 384 florida	ORG
ftr-299	3333	1	15:5	CARDINAL
ftr-299	3333	2	290	CARDINAL
ftr-299	3333	3	326	CARDINAL
ftr-299	3333	4	5th	ORDINAL
ftr-299	3333	5	2002	DATE
ftr-299	3334	1	dillon	ORG
ftr-299	3334	2	krause	ORG
ftr-299	3335	1	dillon	ORG
ftr-299	3336	1	irs	ORG
ftr-299	3336	2	dillon	ORG
ftr-299	3336	3	krause	ORG
ftr-299	3337	1	krause	ORG
ftr-299	3339	1	1	CARDINAL
ftr-299	3340	1	mir nicht	PERSON
ftr-299	3341	1	8 reg-10649912	DATE
ftr-299	3341	2	78	CARDINAL
ftr-299	3341	3	20523	DATE
ftr-299	3341	4	4/5/13	ORDINAL
ftr-299	3342	1	reg.	MONEY
ftr-299	3343	1	1.509(r)-1	CARDINAL
ftr-299	3343	2	7	CARDINAL
ftr-299	3343	3	2010	DATE
ftr-299	3344	1		CARDINAL
ftr-299	3344	2	four	CARDINAL
ftr-299	3345	1	years	DATE
ftr-299	3345	2	3/23/12	CARDINAL
ftr-299	3346	1	8	CARDINAL
ftr-299	3350	1	2014	DATE
ftr-299	3350	2	385 2	CARDINAL
ftr-299	3351	1	aba	PERSON
ftr-299	3352	1	aba	PERSON
ftr-299	3352	2	v. united states	GPE
ftr-299	3352	3	111	CARDINAL
ftr-299	3352	4	2013-1815	DATE
ftr-299	3352	5	n.d.	GPE
ftr-299	3353	1	4/25/13	CARDINAL
ftr-299	3354	1	irs	ORG
ftr-299	3356	1	1.501(c)(6)-1	CARDINAL
ftr-299	3356	2	1	CARDINAL
ftr-299	3356	3	2	CARDINAL
ftr-299	3356	4	3	CARDINAL
ftr-299	3356	5	4	CARDINAL
ftr-299	3356	6	5	CARDINAL
ftr-299	3356	7	one	CARDINAL
ftr-299	3356	8	6	CARDINAL
ftr-299	3357	1	aba	PERSON
ftr-299	3361	1		CARDINAL
ftr-299	3362	1	aba	ORG
ftr-299	3362	2	the supreme court	ORG
ftr-299	3362	3	united states	GPE
ftr-299	3362	4	american bar endowment	ORG
ftr-299	3362	5	477	CARDINAL
ftr-299	3362	6	105	CARDINAL
ftr-299	3362	7	1986	DATE
ftr-299	3362	8	american bar endowment’s	ORG
ftr-299	3363	1	the american bar endowment	ORG
ftr-299	3363	2	each year	DATE
ftr-299	3363	3	3/25/87	CARDINAL
ftr-299	3364	1	3	CARDINAL
ftr-299	3364	2	9	CARDINAL
ftr-299	3364	3	lois lerner	PERSON
ftr-299	3365	1	fifth	ORDINAL
ftr-299	3366	1	irs	ORG
ftr-299	3366	2	501(c)(4	CARDINAL
ftr-299	3366	3	2011	DATE
ftr-299	3367	1	lois lerner	PERSON
ftr-299	3367	2	9	CARDINAL
ftr-299	3369	1	386	CARDINAL
ftr-299	3369	2	florida	GPE
ftr-299	3370	1	15:5	CARDINAL
ftr-299	3370	2	irs	ORG
ftr-299	3371	1	congress	ORG
ftr-299	3371	2	2012	DATE
ftr-299	3371	3	douglas shulman	PERSON
ftr-299	3371	4	157	CARDINAL
ftr-299	3371	5	the white house	ORG
ftr-299	3373	1		CARDINAL
ftr-299	3373	2	5/21/13	CARDINAL
ftr-299	3373	3	the senate finance committee	ORG
ftr-299	3373	4	the following day	DATE
ftr-299	3373	5	j. russell george	PERSON
ftr-299	3373	6	irs	ORG
ftr-299	3373	7	irs	ORG
ftr-299	3373	8	nine	CARDINAL
ftr-299	3374	1	irs	ORG
ftr-299	3374	2	seven	CARDINAL
ftr-299	3374	3	nine	CARDINAL
ftr-299	3374	4	two	CARDINAL
ftr-299	3376	1	one	CARDINAL
ftr-299	3376	2	irs	ORG
ftr-299	3377	1	second	ORDINAL
ftr-299	3377	2	irs	ORG
ftr-299	3378	1	irs	ORG
ftr-299	3380	1	december 2012	DATE
ftr-299	3382	1	nine	CARDINAL
ftr-299	3382	2	irs	ORG
ftr-299	3383	1		CARDINAL
ftr-299	3383	2	treasury	ORG
ftr-299	3383	3	lew	PERSON
ftr-299	3383	4	steven miller	PERSON
ftr-299	3383	5	5/22/13	CARDINAL
ftr-299	3384	1	the department of justice	ORG
ftr-299	3385	1		CARDINAL
ftr-299	3385	2	two	CARDINAL
ftr-299	3385	3	cincinnati	GPE
ftr-299	3385	4	irs	ORG
ftr-299	3385	5	6/10/13	CARDINAL
ftr-299	3385	6	2014	DATE
ftr-299	3385	7	387	CARDINAL
ftr-299	3385	8	karen schiller	PERSON
ftr-299	3385	9	irs	ORG
ftr-299	3385	10	carter	PERSON
ftr-299	3385	11	washington	GPE
ftr-299	3385	12	irs	ORG
ftr-299	3385	13	washington	GPE
ftr-299	3385	14	501(c)(4	CARDINAL
ftr-299	3385	15	sarah hall ingram	PERSON
ftr-299	3385	16	joseph grant	PERSON
ftr-299	3385	17	lois lerner’s	PERSON
ftr-299	3385	18	6/3/13	CARDINAL
ftr-299	3386	1	a.	PERSON
ftr-299	3387	1	irs	ORG
ftr-299	3388	1	fs-2013-8	CARDINAL
ftr-299	3388	2	6/24/13	CARDINAL
ftr-299	3389	1	irs	ORG
ftr-299	3389	2	501(c)(4	CARDINAL
ftr-299	3390	1	irs	ORG
ftr-299	3390	2	more than 120 days	DATE
ftr-299	3391	1	501(c)(4	CARDINAL
ftr-299	3391	2	two weeks	DATE
ftr-299	3391	3	60 percent	PERCENT
ftr-299	3391	4	section 501(c)(4	LAW
ftr-299	3392	1	40 percent	PERCENT
ftr-299	3394	1	60 days	DATE
ftr-299	3394	2	30 days	DATE
ftr-299	3395	1		CARDINAL
ftr-299	3398	1	ubit	PERSON
ftr-299	3399	1	ellen aprill	PERSON
ftr-299	3399	2	irs	ORG
ftr-299	3399	3	at least 388	CARDINAL
ftr-299	3399	4	florida	GPE
ftr-299	3400	1	15:5	CARDINAL
ftr-299	3400	2	10	CARDINAL
ftr-299	3400	3	irs	ORG
ftr-299	3400	4	years ago	DATE
ftr-299	3400	5	zero	CARDINAL
ftr-299	3403	1	van hollen	PERSON
ftr-299	3403	2	d. d.c.	GPE
ftr-299	3404	1	1:13-cv-01276	DATE
ftr-299	3404	2	8/21/13	CARDINAL
ftr-299	3405	1	chris van hollen	PERSON
ftr-299	3405	2	three	CARDINAL
ftr-299	3405	3	irs	ORG
ftr-299	3405	4	treasury	ORG
ftr-299	3406	1	1	CARDINAL
ftr-299	3406	2	chris van hollen	PERSON
ftr-299	3406	3	21	CARDINAL
ftr-299	3406	4	5	CARDINAL
ftr-299	3407	1	702	CARDINAL
ftr-299	3407	2	703	CARDINAL
ftr-299	3407	3	704	CARDINAL
ftr-299	3407	4	2)(a	CARDINAL
ftr-299	3408	1	irs	ORG
ftr-299	3408	2	many years	DATE
ftr-299	3411	1	irs	ORG
ftr-299	3412	1	treasury	ORG
ftr-299	3412	2	1.501(c)(4)-1(a)(2)(ii	ORDINAL
ftr-299	3413	1	irs	ORG
ftr-299	3413	2	10	CARDINAL
ftr-299	3414	1	two	CARDINAL
ftr-299	3415	1	celia roady	PERSON
ftr-299	3415	2	lois lerner	PERSON
ftr-299	3415	3	ellen aprill	PERSON
ftr-299	3415	4	celia	PERSON
ftr-299	3416	1	jay carney	PERSON
ftr-299	3416	2	lois lerner	PERSON
ftr-299	3416	3	cincinnati	GPE
ftr-299	3417	1	lois lerner	PERSON
ftr-299	3417	2	holly paz	PERSON
ftr-299	3418	1	elijah cummings	PERSON
ftr-299	3418	2	sander levin	PERSON
ftr-299	3418	3	darryl issa	PERSON
ftr-299	3420	1	2014	DATE
ftr-299	3420	2	389	CARDINAL
ftr-299	3422	1	irs	ORG
ftr-299	3423	1	2.	CARDINAL
ftr-299	3423	2	section 501(c)(4	LAW
ftr-299	3423	3	irs	ORG
ftr-299	3423	4	section 501(c)(4	LAW
ftr-299	3423	5	no more than 40%	PERCENT
ftr-299	3423	6	section 501(c)(4	LAW
ftr-299	3423	7	irs	ORG
ftr-299	3424	1	irs	ORG
ftr-299	3424	2	irs	ORG
ftr-299	3424	3	section 501(c)(4	LAW
ftr-299	3424	4	40%	PERCENT
ftr-299	3425	1	irs	ORG
ftr-299	3426	1	irs	ORG
ftr-299	3426	2	section 501(c)(4	LAW
ftr-299	3426	3	40%	PERCENT
ftr-299	3429	1	congress	ORG
ftr-299	3429	2	6/30/13	CARDINAL
ftr-299	3430	1	1	CARDINAL
ftr-299	3430	2	2	CARDINAL
ftr-299	3430	3	390	CARDINAL
ftr-299	3430	4	florida	GPE
ftr-299	3432	1	15:5	CARDINAL
ftr-299	3432	2	3	CARDINAL
ftr-299	3432	3	irs	ORG
ftr-299	3432	4	4	CARDINAL
ftr-299	3432	5	1024	CARDINAL
ftr-299	3432	6	5	CARDINAL
ftr-299	3432	7	6	CARDINAL
ftr-299	3433	1	d.	NORP
ftr-299	3433	2	501(c)(4	CARDINAL
ftr-299	3433	3	irs	ORG
ftr-299	3433	4	cincinnati	GPE
ftr-299	3434	1	reg-134417-13	DATE
ftr-299	3434	2	78	CARDINAL
ftr-299	3435	1	71535	DATE
ftr-299	3437	1	1.501(c)(4)-1(a)(2)(ii	ORDINAL
ftr-299	3438	1	60 days	DATE
ftr-299	3438	2	30 days	DATE
ftr-299	3439	1	527	CARDINAL
ftr-299	3439	2	527	CARDINAL
ftr-299	3439	3	60 days	DATE
ftr-299	3439	4	30 days	DATE
ftr-299	3439	5		CARDINAL
ftr-299	3440	1	irs	ORG
ftr-299	3441	1	2014	DATE
ftr-299	3441	2	391 501(c)(4	CARDINAL
ftr-299	3441	3	irs	ORG
ftr-299	3442	1	irs	ORG
ftr-299	3442	2	section 501(c)(4	LAW
ftr-299	3443	1	irs	ORG
ftr-299	3444	1		CARDINAL
ftr-299	3444	2	irs	ORG
ftr-299	3444	3	501(c)(4	CARDINAL
ftr-299	3446	1	4.	CARDINAL
ftr-299	3448	1	141	CARDINAL
ftr-299	3449	1	2	CARDINAL
ftr-299	3449	2	8/26/13	CARDINAL
ftr-299	3453	1	only two-tenths	CARDINAL
ftr-299	3453	2	1%	PERCENT
ftr-299	3454	1	irs	ORG
ftr-299	3455	1	gustafson	PERSON
ftr-299	3455	2	irs	ORG
ftr-299	3458	1	two	CARDINAL
ftr-299	3458	2	1	CARDINAL
ftr-299	3458	3	2	CARDINAL
ftr-299	3459	1	over $28 million	MONEY
ftr-299	3459	2	2002	DATE
ftr-299	3459	3	$32 million	MONEY
ftr-299	3459	4	2003	DATE
ftr-299	3461	1	392	CARDINAL
ftr-299	3461	2	florida	GPE
ftr-299	3462	1	15:5	CARDINAL
ftr-299	3463	1	5	CARDINAL
ftr-299	3464	1	the gymnastics booster club	ORG
ftr-299	3465	1	capital gymnastics booster club, inc.	ORG
ftr-299	3466	1	t.c.	PERSON
ftr-299	3467	1	2013-193	DATE
ftr-299	3467	2	8/26/13	CARDINAL
ftr-299	3468	1	capital gymnastics booster club, inc.	ORG
ftr-299	3468	2	approximately 240	CARDINAL
ftr-299	3470	1	one	CARDINAL
ftr-299	3473	1	annual	DATE
ftr-299	3476	1	between 50% and 70%	PERCENT
ftr-299	3478	1	gustafson	PERSON
ftr-299	3478	2	irs	ORG
ftr-299	3480	1	6	CARDINAL
ftr-299	3480	2	irs	ORG
ftr-299	3481	1	irs	ORG
ftr-299	3481	2	huggins	PERSON
ftr-299	3482	1	t.c.	PERSON
ftr-299	3483	1	2013-283	CARDINAL
ftr-299	3484	1	the university of california santa barbara	ORG
ftr-299	3484	2	between 1993 and	DATE
ftr-299	3484	3	2002	DATE
ftr-299	3484	4	harold huggins	PERSON
ftr-299	3484	5	senate	ORG
ftr-299	3484	6	one	CARDINAL
ftr-299	3484	7	california	GPE
ftr-299	3484	8	the western association of schools	ORG
ftr-299	3484	9	ucsb	GPE
ftr-299	3484	10	rico	LAW
ftr-299	3485	1	huggins	PERSON
ftr-299	3486	1	2006	DATE
ftr-299	3486	2	huggins	PERSON
ftr-299	3486	3	2014	DATE
ftr-299	3486	4	393	CARDINAL
ftr-299	3487	1	2008	DATE
ftr-299	3488	1	huggins	PERSON
ftr-299	3488	2	1868	DATE
ftr-299	3488	3	uc	ORG
ftr-299	3488	4	california	GPE
ftr-299	3488	5	209	CARDINAL
ftr-299	3488	6	the uc board	ORG
ftr-299	3488	7	california	GPE
ftr-299	3489	1	irs	ORG
ftr-299	3492	1	irs	ORG
ftr-299	3495	1	huggins	PERSON
ftr-299	3496	1	huggins	PERSON
ftr-299	3497	1	1	CARDINAL
ftr-299	3499	1	belk v. commissioner	PERSON
ftr-299	3499	2	140	CARDINAL
ftr-299	3499	3	1 (	CARDINAL
ftr-299	3500	1	184.627 acres	QUANTITY
ftr-299	3503	1	irs	ORG
ftr-299	3503	2	vasquez	PERSON
ftr-299	3503	3	394	CARDINAL
ftr-299	3503	4	florida	GPE
ftr-299	3505	1	15:5	CARDINAL
ftr-299	3505	2	irs	ORG
ftr-299	3506	1	section 170(h)(1)(a	LAW
ftr-299	3507	1	section 170(h)(2)(c	LAW
ftr-299	3512	1	section 170(h)(2)(c	LAW
ftr-299	3513	1	section 170(h	LAW
ftr-299	3514	1		CARDINAL
ftr-299	3514	2	irs	ORG
ftr-299	3514	3	one	CARDINAL
ftr-299	3514	4	mcmahon	PERSON
ftr-299	3515	1	one	CARDINAL
ftr-299	3518	1	belk v. commissioner	ORG
ftr-299	3518	2	t.c.	PERSON
ftr-299	3519	1	2013-154	DATE
ftr-299	3519	2	6/19/13	CARDINAL
ftr-299	3520	1	vasquez	PERSON
ftr-299	3521	1	first	ORDINAL
ftr-299	3522	1	184.627 acres	QUANTITY
ftr-299	3522	2	irs	ORG
ftr-299	3522	3	184.627 acres	QUANTITY
ftr-299	3523	1	vasquez	PERSON
ftr-299	3523	2	section 170(h)(2)(c	LAW
ftr-299	3524	1	second	ORDINAL
ftr-299	3524	2	2014	DATE
ftr-299	3524	3	395	CARDINAL
ftr-299	3527	1	vasquez	PERSON
ftr-299	3528	1	2	CARDINAL
ftr-299	3528	2	irs	ORG
ftr-299	3530	1	kaufman v. commissioner	PERSON
ftr-299	3530	2	134	CARDINAL
ftr-299	3530	3	182	CARDINAL
ftr-299	3530	4	4/26/10	CARDINAL
ftr-299	3531	1	halpern	PERSON
ftr-299	3535	1	kaufman v. commissioner	PERSON
ftr-299	3535	2	136 t.c	QUANTITY
ftr-299	3536	1	294	CARDINAL
ftr-299	3536	2	4/4/11	CARDINAL
ftr-299	3537	1	halpern	PERSON
ftr-299	3539	1	2003	DATE
ftr-299	3539	2	2004	DATE
ftr-299	3539	3	2003	DATE
ftr-299	3539	4	zero	CARDINAL
ftr-299	3539	5	2004	DATE
ftr-299	3540	1	irs	ORG
ftr-299	3540	2	396	CARDINAL
ftr-299	3540	3	florida	GPE
ftr-299	3541	1	15:5	CARDINAL
ftr-299	3543	1		CARDINAL
ftr-299	3544	1	6662	DATE
ftr-299	3544	2	irs	ORG
ftr-299	3544	3	2003	DATE
ftr-299	3545	1	first	ORDINAL
ftr-299	3548	1	kaufman v. shulman	PERSON
ftr-299	3548	2	687	CARDINAL
ftr-299	3548	3	21	CARDINAL
ftr-299	3550	1	first	ORDINAL
ftr-299	3551	1	boudin	PERSON
ftr-299	3551	2	1	CARDINAL
ftr-299	3551	3	michael allan wolf ed.	PERSON
ftr-299	3551	4	matthew bender & co.	ORG
ftr-299	3551	5	2012	DATE
ftr-299	3551	6	massachusetts	GPE
ftr-299	3552	1	11	CARDINAL
ftr-299	3552	2	irs	ORG
ftr-299	3552	3	congress	ORG
ftr-299	3553	1	united states	ORG
ftr-299	3553	2	cleveland indians baseball co.	ORG
ftr-299	3553	3	532	CARDINAL
ftr-299	3553	4	200	CARDINAL
ftr-299	3553	5	220	CARDINAL
ftr-299	3553	6	2001	DATE
ftr-299	3554	1	11	CARDINAL
ftr-299	3555	1	michael allan wolf	PERSON
ftr-299	3555	2	mcmahon	PERSON
ftr-299	3556	1	2014	DATE
ftr-299	3556	2	397	CARDINAL
ftr-299	3556	3	first	ORDINAL
ftr-299	3556	4	136 t.c	QUANTITY
ftr-299	3557	1	313	CARDINAL
ftr-299	3557	2	third	ORDINAL
ftr-299	3558	1		CARDINAL
ftr-299	3558	2	first	ORDINAL
ftr-299	3558	3	irs	ORG
ftr-299	3558	4	kaufmans	NORP
ftr-299	3558	5	v. simmons	PERSON
ftr-299	3558	6	646	CARDINAL
ftr-299	3558	7	6	CARDINAL
ftr-299	3558	8	d.c	GPE
ftr-299	3558	9	cir. 2011	ORG
ftr-299	3559	1	646	CARDINAL
ftr-299	3559	2	10	CARDINAL
ftr-299	3560	1		CARDINAL
ftr-299	3561	1	irs	ORG
ftr-299	3562	1		CARDINAL
ftr-299	3564	1	kaufmans	NORP
ftr-299	3568	1	398	CARDINAL
ftr-299	3568	2	florida	GPE
ftr-299	3569	1	15:5	CARDINAL
ftr-299	3569	2	kaufmans	NORP
ftr-299	3569	3	irs	ORG
ftr-299	3570	1	3	CARDINAL
ftr-299	3572	1	mitchell v. commissioner	PERSON
ftr-299	3572	2	138 t.c	PERSON
ftr-299	3572	3	324	CARDINAL
ftr-299	3572	4	4/3/12	DATE
ftr-299	3573	1	2003	DATE
ftr-299	3573	2	over 180 acres	QUANTITY
ftr-299	3574	1	2005	DATE
ftr-299	3575	1	2003	DATE
ftr-299	3575	2	irs	ORG
ftr-299	3576	1	reg	CARDINAL
ftr-299	3577	1	1.170a-14(g)(2	CARDINAL
ftr-299	3578	1	1.170a-14(g)(3	CARDINAL
ftr-299	3578	2	reg	CARDINAL
ftr-299	3579	1	1.170a-14(g)(2	CARDINAL
ftr-299	3581	1	1.170a-14(g)(3	CARDINAL
ftr-299	3583	1	haines	PERSON
ftr-299	3583	2	reg	CARDINAL
ftr-299	3584	1	1.170a-14(g)(3	CARDINAL
ftr-299	3584	2	reg	CARDINAL
ftr-299	3585	1	1.170a-14(g)(2	CARDINAL
ftr-299	3585	2	kaufman v. commissioner	PERSON
ftr-299	3585	3	136 t.c	QUANTITY
ftr-299	3586	1	294	CARDINAL
ftr-299	3586	2	2011	DATE
ftr-299	3586	3	kaufman v. commissioner	PERSON
ftr-299	3586	4	134	CARDINAL
ftr-299	3586	5	182	CARDINAL
ftr-299	3586	6	2010	DATE
ftr-299	3586	7	carpenter v. commissioner	PERSON
ftr-299	3586	8	t.c.	PERSON
ftr-299	3587	1	2012-1	DATE
ftr-299	3587	2	t.c.	PERSON
ftr-299	3588	1	2009	CARDINAL
ftr-299	3588	2	646	CARDINAL
ftr-299	3588	3	6	CARDINAL
ftr-299	3588	4	d.c	GPE
ftr-299	3588	5	2011	DATE
ftr-299	3589	1	reg	CARDINAL
ftr-299	3590	1	1.170a-14(g)(2	CARDINAL
ftr-299	3594	1	a.	PERSON
ftr-299	3594	2	first	ORDINAL
ftr-299	3594	3	kaufman	PERSON
ftr-299	3595	1	mitchell v. commissioner	PERSON
ftr-299	3595	2	t.c.	PERSON
ftr-299	3596	1	2013-204	CARDINAL
ftr-299	3597	1	2014	DATE
ftr-299	3597	2	399	CARDINAL
ftr-299	3598	1	kaufman v. commissioner	PERSON
ftr-299	3598	2	136 t.c	QUANTITY
ftr-299	3599	1	294	CARDINAL
ftr-299	3599	2	2011	DATE
ftr-299	3599	3	kaufman ii	PERSON
ftr-299	3599	4	first	ORDINAL
ftr-299	3599	5	kaufman v. shulman	PERSON
ftr-299	3599	6	687	CARDINAL
ftr-299	3599	7	21	CARDINAL
ftr-299	3599	8	2012	DATE
ftr-299	3600	1	kaufman iii	PERSON
ftr-299	3600	2	kaufman iii	PERSON
ftr-299	3601	1	haines	PERSON
ftr-299	3601	2	kaufman iii	PERSON
ftr-299	3602	1	kaufman iii	PERSON
ftr-299	3604	1	kaufman iii	PERSON
ftr-299	3604	2	reg	CARDINAL
ftr-299	3608	1	minnick v. commissioner	PERSON
ftr-299	3608	2	t.c.	PERSON
ftr-299	3609	1	2012	CARDINAL
ftr-299	3609	2	345	CARDINAL
ftr-299	3610	1	morrison	PERSON
ftr-299	3611	1	1.170a-14(g)(2	CARDINAL
ftr-299	3612	1	138 t.c	PERSON
ftr-299	3612	2	324	CARDINAL
ftr-299	3612	3	4/3/12	DATE
ftr-299	3613	1	4	CARDINAL
ftr-299	3614	1	graev v. commissioner	PERSON
ftr-299	3614	2	140	CARDINAL
ftr-299	3615	1	17	CARDINAL
ftr-299	3615	2	6/24/13	CARDINAL
ftr-299	3616	1	the national architectural trust	ORG
ftr-299	3616	2	nat	ORG
ftr-299	3618	1	nat	PERSON
ftr-299	3618	2	irs	ORG
ftr-299	3619	1	2004-41, 2004-2	DATE
ftr-299	3619	2	irs	ORG
ftr-299	3619	3	nat	ORG
ftr-299	3620	1	the year	DATE
ftr-299	3620	2	nat	ORG
ftr-299	3620	3	400	CARDINAL
ftr-299	3620	4	florida	GPE
ftr-299	3622	1	15:5	CARDINAL
ftr-299	3623	1	irs	ORG
ftr-299	3623	2	gustafson	PERSON
ftr-299	3626	1	nat	ORG
ftr-299	3626	2	irs	ORG
ftr-299	3626	3	gustafson	PERSON
ftr-299	3627	1	2004-41	DATE
ftr-299	3627	2	nat	ORG
ftr-299	3628	1	nat	ORG
ftr-299	3629	1	a.	PERSON
ftr-299	3630	1	carpenter v. commissioner	PERSON
ftr-299	3630	2	t.c.	PERSON
ftr-299	3631	1	2012-1	DATE
ftr-299	3635	1	b.	PERSON
ftr-299	3635	2	first	ORDINAL
ftr-299	3635	3	kaufman	PERSON
ftr-299	3636	1	carpenter v. commissioner	PERSON
ftr-299	3636	2	t.c.	PERSON
ftr-299	3637	1	2013-172	CARDINAL
ftr-299	3637	2	7/25/13	CARDINAL
ftr-299	3638	1	haines	PERSON
ftr-299	3639	1	kaufman v. commissioner	PERSON
ftr-299	3639	2	136 t.c	QUANTITY
ftr-299	3640	1	294	CARDINAL
ftr-299	3640	2	2011	DATE
ftr-299	3640	3	kaufman ii	PERSON
ftr-299	3640	4	first	ORDINAL
ftr-299	3640	5	kaufman v. commissioner	PERSON
ftr-299	3640	6	687	CARDINAL
ftr-299	3640	7	21	CARDINAL
ftr-299	3640	8	2012	DATE
ftr-299	3641	1	kaufman iii	PERSON
ftr-299	3642	1	first	ORDINAL
ftr-299	3642	2	kaufman iii,	PERSON
ftr-299	3642	3	2014	DATE
ftr-299	3642	4	401	CARDINAL
ftr-299	3642	5	section 170(h)(5)(a	LAW
ftr-299	3642	6	section 1.170a-14(g	LAW
ftr-299	3643	1	haines	PERSON
ftr-299	3643	2	kaufman iii	PERSON
ftr-299	3643	3	kaufman iii the	PERSON
ftr-299	3643	4	first	ORDINAL
ftr-299	3644	1	5	CARDINAL
ftr-299	3645	1	t.c.	PERSON
ftr-299	3646	1	2013-34	DATE
ftr-299	3648	1	approximately 72 percent	PERCENT
ftr-299	3649	1	two	CARDINAL
ftr-299	3651	1	holmes	PERSON
ftr-299	3656	1	1	CARDINAL
ftr-299	3656	2	2	CARDINAL
ftr-299	3658	1	one	CARDINAL
ftr-299	3660	1	6	CARDINAL
ftr-299	3661	1	pollard v. commissioner	PERSON
ftr-299	3661	2	t.c.	PERSON
ftr-299	3662	1	2013-38	DATE
ftr-299	3663	1	jacobs	PERSON
ftr-299	3663	2	two	CARDINAL
ftr-299	3663	3	67 acre	QUANTITY
ftr-299	3664	1	second	ORDINAL
ftr-299	3666	1	402	CARDINAL
ftr-299	3666	2	florida	GPE
ftr-299	3667	1	15:5	CARDINAL
ftr-299	3670	1	crimi v. commissioner	PERSON
ftr-299	3670	2	t.c.	PERSON
ftr-299	3671	1	2013-51	DATE
ftr-299	3671	2	2/14/13	CARDINAL
ftr-299	3673	1	first	ORDINAL
ftr-299	3674	1	170(f)(11	CARDINAL
ftr-299	3675	1	irs	ORG
ftr-299	3676	1	irs	ORG
ftr-299	3677	1	irs	ORG
ftr-299	3677	2	2,950,000	MONEY
ftr-299	3677	3	1,550,000	MONEY
ftr-299	3677	4	$1.4 million	MONEY
ftr-299	3678	1	an earlier year	DATE
ftr-299	3680	1	8	CARDINAL
ftr-299	3683	1	t.c.	PERSON
ftr-299	3684	1	2013-74	DATE
ftr-299	3684	2	3/12/13	CARDINAL
ftr-299	3685	1	ndm ferret rescue & sanctuary, inc.	ORG
ftr-299	3687	1	the year	DATE
ftr-299	3687	2	10,022	MONEY
ftr-299	3688	1	twenty-seven	CARDINAL
ftr-299	3688	2	2,393	MONEY
ftr-299	3688	3	less than $250	MONEY
ftr-299	3688	4	17	CARDINAL
ftr-299	3688	5	7,629	MONEY
ftr-299	3688	6	250	MONEY
ftr-299	3689	1	2014	DATE
ftr-299	3689	2	403	CARDINAL
ftr-299	3690	1	vasquez	PERSON
ftr-299	3690	2	irs	ORG
ftr-299	3690	3	7,629	MONEY
ftr-299	3690	4	250	MONEY
ftr-299	3692	1	2,393	MONEY
ftr-299	3692	2	less than $250	MONEY
ftr-299	3696	1	van dusen v. commissioner	PERSON
ftr-299	3696	2	136 t.c	QUANTITY
ftr-299	3697	1	515	CARDINAL
ftr-299	3697	2	2011	DATE
ftr-299	3699	1	morrison	PERSON
ftr-299	3699	2	reg	CARDINAL
ftr-299	3702	1	250	MONEY
ftr-299	3703	1	1.170a-13(f)(1	CARDINAL
ftr-299	3703	2	250	MONEY
ftr-299	3704	1		CARDINAL
ftr-299	3705	1	9	CARDINAL
ftr-299	3706	1	boone operations co.	ORG
ftr-299	3707	1	t.c.	PERSON
ftr-299	3708	1	2013-101	DATE
ftr-299	3708	2	4/11/13	CARDINAL
ftr-299	3709	1	tucson	GPE
ftr-299	3710	1	tucson	GPE
ftr-299	3712	1	404	CARDINAL
ftr-299	3712	2	florida	GPE
ftr-299	3713	1	15:5	CARDINAL
ftr-299	3713	2	first	ORDINAL
ftr-299	3714	1	tucson	GPE
ftr-299	3714	2	tucson	ORG
ftr-299	3714	3	tucson	GPE
ftr-299	3715	1	8283	DATE
ftr-299	3716	1	second	ORDINAL
ftr-299	3717	1	third	ORDINAL
ftr-299	3717	2	1	CARDINAL
ftr-299	3717	3	2	CARDINAL
ftr-299	3717	4	3	CARDINAL
ftr-299	3717	5	tucson	GPE
ftr-299	3717	6	4	CARDINAL
ftr-299	3717	7	tucson	GPE
ftr-299	3718	1	tucson	GPE
ftr-299	3719	1	10	CARDINAL
ftr-299	3720	1	first	ORDINAL
ftr-299	3723	1	friedberg v. commissioner	PERSON
ftr-299	3723	2	t.c.	PERSON
ftr-299	3724	1	2013-224	CARDINAL
ftr-299	3724	2	9/23/13	CARDINAL
ftr-299	3725	1	t.c.	ORG
ftr-299	3726	1	2011-238	DATE
ftr-299	3726	2	reg	CARDINAL
ftr-299	3727	1	1.170a-13(c)(3	CARDINAL
ftr-299	3728	1	t.c.	PERSON
ftr-299	3729	1	2010	CARDINAL
ftr-299	3729	2	682	CARDINAL
ftr-299	3729	3	189	CARDINAL
ftr-299	3729	4	2d	DATE
ftr-299	3729	5	2012	DATE
ftr-299	3731	1	1.170a-13(c)(3	CARDINAL
ftr-299	3732	1	second	ORDINAL
ftr-299	3733	1	1.170a-13(c)(3)(ii)(k	CARDINAL
ftr-299	3733	2	irs	ORG
ftr-299	3733	3	irs	ORG
ftr-299	3734	1	second	ORDINAL
ftr-299	3734	2	54	CARDINAL
ftr-299	3734	3	742	CARDINAL
ftr-299	3734	4	1970	DATE
ftr-299	3734	5	second	ORDINAL
ftr-299	3735	1	2014	DATE
ftr-299	3735	2	405	CARDINAL
ftr-299	3736	1	1.170a-13(c)(3)(ii)(k	CARDINAL
ftr-299	3737	1	second	ORDINAL
ftr-299	3738	1	1.170a13(c)(3	CARDINAL
ftr-299	3739	1	11	CARDINAL
ftr-299	3741	1	61	CARDINAL
ftr-299	3741	2	llc v. commissioner	ORG
ftr-299	3741	3	t.c.	PERSON
ftr-299	3742	1	2013266	CARDINAL
ftr-299	3742	2	11/19/13	CARDINAL
ftr-299	3748	1	1	CARDINAL
ftr-299	3749	1	owen fiore	PERSON
ftr-299	3750	1	holmes	PERSON
ftr-299	3751	1	fiore v. commissioner	PERSON
ftr-299	3751	2	t.c.	PERSON
ftr-299	3752	1	2013-21	DATE
ftr-299	3752	2	1/17/13	CARDINAL
ftr-299	3753	1	holmes	PERSON
ftr-299	3753	2	owen fiore	PERSON
ftr-299	3753	3	1996	DATE
ftr-299	3753	4	1997	DATE
ftr-299	3753	5	1999	DATE
ftr-299	3753	6	the earlier years	DATE
ftr-299	3754	1	fiore	ORG
ftr-299	3755	1	holmes	PERSON
ftr-299	3755	2	1996-1997	DATE
ftr-299	3755	3	irs	ORG
ftr-299	3756	1	fiore	ORG
ftr-299	3757	1	1996	DATE
ftr-299	3757	2	1997	DATE
ftr-299	3757	3	406	CARDINAL
ftr-299	3757	4	florida	GPE
ftr-299	3759	1	15:5	CARDINAL
ftr-299	3760	1	monthly	DATE
ftr-299	3761	1		CARDINAL
ftr-299	3761	2	owen g. fiore	PERSON
ftr-299	3761	3	jd	PERSON
ftr-299	3761	4	over four decades	DATE
ftr-299	3761	5	owen fiore	PERSON
ftr-299	3761	6	california	GPE
ftr-299	3762	1	fontana	GPE
ftr-299	3763	1	14 months	DATE
ftr-299	3763	2	owen	PERSON
ftr-299	3764	1	syringa	GPE
ftr-299	3764	2	mary ann	PERSON
ftr-299	3764	3	idaho	GPE
ftr-299	3765	1		CARDINAL
ftr-299	3765	2	230	CARDINAL
ftr-299	3765	3	the internal revenue service	ORG
ftr-299	3765	4	the internal revenue service	ORG
ftr-299	3766	1	2	CARDINAL
ftr-299	3766	2	87 months	DATE
ftr-299	3767	1	united states v. deleon	ORG
ftr-299	3767	2	704	CARDINAL
ftr-299	3767	3	189	CARDINAL
ftr-299	3767	4	1st	ORDINAL
ftr-299	3767	5	1/11/13	CARDINAL
ftr-299	3768	1	first	ORDINAL
ftr-299	3768	2	stahl	PERSON
ftr-299	3769	1	irs	ORG
ftr-299	3772	1	87 months	DATE
ftr-299	3773	1	2014	DATE
ftr-299	3773	2	407 3	CARDINAL
ftr-299	3774	1	a little	MONEY
ftr-299	3774	2	$1.2 million	MONEY
ftr-299	3775	1	thomas v. commissioner	PERSON
ftr-299	3775	2	t.c.	PERSON
ftr-299	3776	1	2013-60	DATE
ftr-299	3776	2	2/26/13	CARDINAL
ftr-299	3777	1	assocs.	GPE
ftr-299	3777	2	p.a.	GPE
ftr-299	3778	1	115	CARDINAL
ftr-299	3779	1	98-99	CARDINAL
ftr-299	3779	2	1	CARDINAL
ftr-299	3779	3	2	CARDINAL
ftr-299	3779	4	3	CARDINAL
ftr-299	3781	1	116 t.c	QUANTITY
ftr-299	3781	2	438	CARDINAL
ftr-299	3781	3	447	CARDINAL
ftr-299	3781	4	2001	DATE
ftr-299	3782	1	2003	DATE
ftr-299	3784	1	seven years	DATE
ftr-299	3788	1	2006	DATE
ftr-299	3788	2	2007	DATE
ftr-299	3790	1	408	CARDINAL
ftr-299	3790	2	florida	GPE
ftr-299	3792	1	15:5	CARDINAL
ftr-299	3797	1	2006	DATE
ftr-299	3797	2	2007	DATE
ftr-299	3798	1	irs	ORG
ftr-299	3799	1	2006	DATE
ftr-299	3799	2	2007	DATE
ftr-299	3800	1	2006	DATE
ftr-299	3800	2	2007	DATE
ftr-299	3801	1	4	CARDINAL
ftr-299	3803	1	knappe	PERSON
ftr-299	3803	2	united states	GPE
ftr-299	3803	3	713	CARDINAL
ftr-299	3803	4	1164	CARDINAL
ftr-299	3803	5	9th	ORDINAL
ftr-299	3803	6	4/4/13	ORDINAL
ftr-299	3804	1	ninth	ORDINAL
ftr-299	3804	2	paez	PERSON
ftr-299	3804	3	twelve-month	DATE
ftr-299	3805	1	six months	DATE
ftr-299	3806	1	paez	PERSON
ftr-299	3806	2	united states	GPE
ftr-299	3806	3	469	CARDINAL
ftr-299	3806	4	241	CARDINAL
ftr-299	3806	5	1985	DATE
ftr-299	3806	6	nonsubstantive	NORP
ftr-299	3809	1	2014	DATE
ftr-299	3809	2	409	CARDINAL
ftr-299	3810	1		CARDINAL
ftr-299	3810	2	paez	PERSON
ftr-299	3810	3	second	ORDINAL
ftr-299	3810	4	today	DATE
ftr-299	3812	1	boyle	PERSON
ftr-299	3812	2	469	CARDINAL
ftr-299	3812	3	u.s.	GPE
ftr-299	3812	4	249	CARDINAL
ftr-299	3817	1		CARDINAL
ftr-299	3817	2	second	ORDINAL
ftr-299	3817	3	5	CARDINAL
ftr-299	3817	4	irs	ORG
ftr-299	3818	1	lepore v. commissioner	PERSON
ftr-299	3818	2	t.c.	PERSON
ftr-299	3819	1	2013-135	CARDINAL
ftr-299	3819	2	5/30/13	CARDINAL
ftr-299	3820	1	cdp	ORG
ftr-299	3820	2	morrison	PERSON
ftr-299	3820	3	irs	ORG
ftr-299	3820	4	6672	DATE
ftr-299	3820	5	cdp	ORG
ftr-299	3820	6	1153	DATE
ftr-299	3821	1	1153	CARDINAL
ftr-299	3821	2	irs	ORG
ftr-299	3821	3	1153	DATE
ftr-299	3822	1	morrison	PERSON
ftr-299	3823	1	410	CARDINAL
ftr-299	3823	2	florida	GPE
ftr-299	3824	1	15:5	CARDINAL
ftr-299	3824	2	irs	ORG
ftr-299	3828	1	6672(b)(1	CARDINAL
ftr-299	3829	1	mason v. commissioner	PERSON
ftr-299	3829	2	132 t.c	QUANTITY
ftr-299	3829	3	301	CARDINAL
ftr-299	3829	4	2009	DATE
ftr-299	3830	1	irs	ORG
ftr-299	3831	1	cdp	ORG
ftr-299	3832	1	12	CARDINAL
ftr-299	3832	2	mason	GPE
ftr-299	3832	3	irs	ORG
ftr-299	3832	4	irs	ORG
ftr-299	3833	1	mason	GPE
ftr-299	3833	2	6672	DATE
ftr-299	3835	1	cdp	ORG
ftr-299	3837	1	lepore	PERSON
ftr-299	3837	2	mason	ORG
ftr-299	3839	1	a.	PERSON
ftr-299	3840	1	irs	ORG
ftr-299	3841	1	giaquinto v. commissioner	PERSON
ftr-299	3841	2	t.c.	PERSON
ftr-299	3842	1	2013-150	CARDINAL
ftr-299	3842	2	6/12/13	CARDINAL
ftr-299	3843	1	irs	ORG
ftr-299	3843	2	1153	DATE
ftr-299	3845	1	irs	ORG
ftr-299	3845	2	3552	CARDINAL
ftr-299	3847	1	irs	ORG
ftr-299	3847	2	3172	CARDINAL
ftr-299	3849	1	cdp	ORG
ftr-299	3851	1	irs	ORG
ftr-299	3852	1	6672	DATE
ftr-299	3852	2	cdp	ORG
ftr-299	3852	3	1153	CARDINAL
ftr-299	3853	1	mason v. commissioner	PERSON
ftr-299	3853	2	132 t.c	QUANTITY
ftr-299	3853	3	301	CARDINAL
ftr-299	3853	4	2009	DATE
ftr-299	3853	5	12	CARDINAL
ftr-299	3854	1	steve johnson	PERSON
ftr-299	3854	2	florida state university school of law	ORG
ftr-299	3855	1	2014	DATE
ftr-299	3855	2	411	CARDINAL
ftr-299	3856	1	irs	ORG
ftr-299	3856	2	6672	DATE
ftr-299	3856	3	at least one	CARDINAL
ftr-299	3856	4	two	CARDINAL
ftr-299	3856	5	3849	CARDINAL
ftr-299	3857	1	6.	CARDINAL
ftr-299	3858	1	second	ORDINAL
ftr-299	3859	1	v. united states	GPE
ftr-299	3859	2	111	CARDINAL
ftr-299	3861	1	686	CARDINAL
ftr-299	3862	1	2005	DATE
ftr-299	3863	1	the 2005 year	DATE
ftr-299	3864	1	a taxable year	DATE
ftr-299	3865	1	hewitt	PERSON
ftr-299	3865	2	the particular year	DATE
ftr-299	3866	1	issue[d	PERSON
ftr-299	3871	1	united states	GPE
ftr-299	3871	2	533	CARDINAL
ftr-299	3873	1	127	CARDINAL
ftr-299	3873	2	3d	CARDINAL
ftr-299	3873	3	8/5/13	DATE
ftr-299	3874	1	§ 7212(a	ORG
ftr-299	3875	1	8	CARDINAL
ftr-299	3876	1	snow v. commissioner	PERSON
ftr-299	3876	2	141	CARDINAL
ftr-299	3877	1	6	CARDINAL
ftr-299	3878	1	2013-114	CARDINAL
ftr-299	3878	2	4/22/13	CARDINAL
ftr-299	3880	1	155	CARDINAL
ftr-299	3881	1	1.6664-2	CARDINAL
ftr-299	3882	1	16,684.65	MONEY
ftr-299	3882	2	5,567	MONEY
ftr-299	3883	1	12,968	MONEY
ftr-299	3884	1	ruwe	PERSON
ftr-299	3885	1	1.6664-2(a	QUANTITY
ftr-299	3886	1	412	CARDINAL
ftr-299	3886	2	florida	GPE
ftr-299	3888	1	15:5	CARDINAL
ftr-299	3889	1	6662	DATE
ftr-299	3889	2	18,535	MONEY
ftr-299	3889	3	12,968	MONEY
ftr-299	3889	4	5,567	MONEY
ftr-299	3890	1	9	CARDINAL
ftr-299	3891	1	6662	DATE
ftr-299	3892	1	141	CARDINAL
ftr-299	3894	1	12	CARDINAL
ftr-299	3895	1	zero	CARDINAL
ftr-299	3895	2	144	MONEY
ftr-299	3895	3	4,824	MONEY
ftr-299	3895	4	1,447	MONEY
ftr-299	3895	5	1,200	MONEY
ftr-299	3896	1	7,327	MONEY
ftr-299	3898	1	6662	DATE
ftr-299	3899	1	1	CARDINAL
ftr-299	3899	2	2	CARDINAL
ftr-299	3899	3	3	CARDINAL
ftr-299	3899	4	4	CARDINAL
ftr-299	3900	1	zero	CARDINAL
ftr-299	3900	2	zero	CARDINAL
ftr-299	3900	3	zero	CARDINAL
ftr-299	3902	1	irs	ORG
ftr-299	3903	1	1.6664-2(c	QUANTITY
ftr-299	3903	2	7,327	MONEY
ftr-299	3904	1	144	MONEY
ftr-299	3905	1	three	CARDINAL
ftr-299	3905	2	congress	ORG
ftr-299	3906	1	the cardozo tax clinic	ORG
ftr-299	3907	1	10-5	CARDINAL
ftr-299	3907	2	buch	PERSON
ftr-299	3908	1	first	ORDINAL
ftr-299	3908	2	6664	DATE
ftr-299	3910	1	irs	ORG
ftr-299	3910	2	2014	DATE
ftr-299	3910	3	413	CARDINAL
ftr-299	3911	1	buch	PERSON
ftr-299	3912	1		CARDINAL
ftr-299	3912	2	gustafson	PERSON
ftr-299	3912	3	halpern	PERSON
ftr-299	3915	1		CARDINAL
ftr-299	3915	2	morrison	PERSON
ftr-299	3915	3	colvin	PERSON
ftr-299	3917	1	6662	DATE
ftr-299	3917	2	irs	ORG
ftr-299	3919	1	irs	ORG
ftr-299	3919	2	irs	ORG
ftr-299	3920	1	irs	ORG
ftr-299	3921	1	section 6662	LAW
ftr-299	3922	1	1	CARDINAL
ftr-299	3923	1	wells fargo & co.	ORG
ftr-299	3924	1	united states	GPE
ftr-299	3924	2	112	CARDINAL
ftr-299	3924	3	2013-5380	DATE
ftr-299	3924	4	d.	NORP
ftr-299	3926	1	irs	ORG
ftr-299	3926	2	wells fargo	ORG
ftr-299	3926	3	kpmg	ORG
ftr-299	3926	4	wells fargo’s	ORG
ftr-299	3927	1	wells fargo	ORG
ftr-299	3927	2	kpmg	ORG
ftr-299	3928	1	tunheim	PERSON
ftr-299	3928	2	irs	ORG
ftr-299	3928	3	wells fargo’s	ORG
ftr-299	3929	1	wells fargo’s	ORG
ftr-299	3929	2	wells fargo ha[d	ORG
ftr-299	3930	1	wells fargo	ORG
ftr-299	3930	2	8886	DATE
ftr-299	3930	3	irs	ORG
ftr-299	3930	4	irs	ORG
ftr-299	3930	5	414	CARDINAL
ftr-299	3930	6	florida	GPE
ftr-299	3932	1	15:5	CARDINAL
ftr-299	3932	2	wells fargo’s	ORG
ftr-299	3933	1	first	ORDINAL
ftr-299	3933	2	wells fargo’s	ORG
ftr-299	3936	1	wells fargo’s	ORG
ftr-299	3937	1	2	CARDINAL
ftr-299	3937	2	irs	ORG
ftr-299	3938	1	action recycling, inc.	ORG
ftr-299	3939	1	v. united states	GPE
ftr-299	3939	2	721	CARDINAL
ftr-299	3939	3	1142	CARDINAL
ftr-299	3939	4	9th	ORDINAL
ftr-299	3940	1	ninth	ORDINAL
ftr-299	3940	2	irs	ORG
ftr-299	3941	1	3	CARDINAL
ftr-299	3943	1	1	CARDINAL
ftr-299	3943	2	2	CARDINAL
ftr-299	3943	3	3	CARDINAL
ftr-299	3943	4	1	CARDINAL
ftr-299	3943	5	2	CARDINAL
ftr-299	3943	6	3	CARDINAL
ftr-299	3944	1		CARDINAL
ftr-299	3944	2	1/2/14	DATE
ftr-299	3944	3	2/3/14	DATE
ftr-299	3944	4		CARDINAL
ftr-299	3947	1	4.	CARDINAL
ftr-299	3947	2	fifth	ORDINAL
ftr-299	3948	1	m.h.	GPE
ftr-299	3948	2	united states	GPE
ftr-299	3948	3	648	CARDINAL
ftr-299	3948	4	1067	CARDINAL
ftr-299	3948	5	9th	ORDINAL
ftr-299	3950	1	6/25/12	CARDINAL
ftr-299	3951	1	m.h.	GPE
ftr-299	3953	1	2014	DATE
ftr-299	3953	2	415	CARDINAL
ftr-299	3953	3	28	CARDINAL
ftr-299	3954	1	1826	DATE
ftr-299	3955	1	ninth	ORDINAL
ftr-299	3956	1	fifth	ORDINAL
ftr-299	3956	2	m.h.	GPE
ftr-299	3957	1	31	CARDINAL
ftr-299	3958	1	1010.420	CARDINAL
ftr-299	3958	2		CARDINAL
ftr-299	3960	1	1010.420	CARDINAL
ftr-299	3960	2	hundreds of thousands	CARDINAL
ftr-299	3960	3	over half a million	CARDINAL
ftr-299	3960	4	2009	DATE
ftr-299	3962	1	marchetti	PERSON
ftr-299	3965	1	a.	PERSON
ftr-299	3965	2	each year	DATE
ftr-299	3966	1	february 2011-1	DATE
ftr-299	3966	2	september 12, 2011	DATE
ftr-299	3966	3	691	CARDINAL
ftr-299	3966	4	903	CARDINAL
ftr-299	3966	5	7th	ORDINAL
ftr-299	3966	6	8/27/12	CARDINAL
ftr-299	3966	7	133	CARDINAL
ftr-299	3966	8	s. ct	PERSON
ftr-299	3967	1	2338	CARDINAL
ftr-299	3967	2	5/13/13	CARDINAL
ftr-299	3968	1	bauer	PERSON
ftr-299	3968	2	seventh	ORDINAL
ftr-299	3968	3	1970	DATE
ftr-299	3968	4	fifth	ORDINAL
ftr-299	3971	1	third	ORDINAL
ftr-299	3972	1	696	CARDINAL
ftr-299	3972	2	428	CARDINAL
ftr-299	3972	3	5th	ORDINAL
ftr-299	3973	1	9/21/12	CARDINAL
ftr-299	3974	1	fifth	ORDINAL
ftr-299	3974	2	dennis	PERSON
ftr-299	3974	3	416	CARDINAL
ftr-299	3974	4	florida	GPE
ftr-299	3975	1	15:5	CARDINAL
ftr-299	3975	2	irs	ORG
ftr-299	3976	1	one	CARDINAL
ftr-299	3976	2	bsa	ORG
ftr-299	3977	1	second	ORDINAL
ftr-299	3978	1	united states	GPE
ftr-299	3978	2	john doe	PERSON
ftr-299	3978	3	2d	DATE
ftr-299	3980	1	second	ORDINAL
ftr-299	3980	2	wesley	PERSON
ftr-299	3980	3	fifth	ORDINAL
ftr-299	3981	1	wesley	PERSON
ftr-299	3981	2	31	CARDINAL
ftr-299	3982	1	section 1010.420	LAW
ftr-299	3984	1	m.h.	PERSON
ftr-299	3984	2	648	CARDINAL
ftr-299	3984	3	1074	DATE
ftr-299	3985	1	doe	PERSON
ftr-299	3987	1	doe	PERSON
ftr-299	3988	1	bsa	ORG
ftr-299	3989	1	31 u.s.c	CARDINAL
ftr-299	3989	2	section 5311	LAW
ftr-299	3990	1	first	ORDINAL
ftr-299	3991	1	bsa	ORG
ftr-299	3991	2	bsa	ORG
ftr-299	3992	1	m.h.	GPE
ftr-299	3992	2	648	CARDINAL
ftr-299	3992	3	1074	DATE
ftr-299	3992	4	cal	ORG
ftr-299	3993	1	416	CARDINAL
ftr-299	3993	2	76	CARDINAL
ftr-299	3993	3	1974	DATE
ftr-299	3994	1	congress	ORG
ftr-299	3994	2	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=63&_butinline=1&_butinfo=31%20cfr%201010.420&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=e4afb0bc6c8c19fecae31e16a525b708	DATE
ftr-299	3994	3	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=64&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b648%20f.3d%201067%2cat%201074%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=a72dbbfc443fc19ac6a696f1c2e990dd	GPE
ftr-299	3994	4	417	CARDINAL
ftr-299	3994	5	bsa	ORG
ftr-299	3996	1	4	CARDINAL
ftr-299	3996	2	707	CARDINAL
ftr-299	3996	3	1271	CARDINAL
ftr-299	3996	4	696	CARDINAL
ftr-299	3996	5	434	CARDINAL
ftr-299	3997	1	bsa	ORG
ftr-299	3999	1	4	CARDINAL
ftr-299	3999	2	707	CARDINAL
ftr-299	3999	3	1270	CARDINAL
ftr-299	4000	1	bsa	ORG
ftr-299	4000	2	31 u.s.c	CARDINAL
ftr-299	4001	1	section 5311	LAW
ftr-299	4002	1		CARDINAL
ftr-299	4002	2	german	NORP
ftr-299	4002	3	jews	NORP
ftr-299	4002	4	swiss	NORP
ftr-299	4002	5	the 1930s and	DATE
ftr-299	4002	6	1940s	DATE
ftr-299	4003	1	fifth	ORDINAL
ftr-299	4003	2	fourth	ORDINAL
ftr-299	4004	1	united states	ORG
ftr-299	4004	2	737	CARDINAL
ftr-299	4004	3	330	CARDINAL
ftr-299	4004	4	4th	ORDINAL
ftr-299	4006	1	fourth	ORDINAL
ftr-299	4006	2	agee	PERSON
ftr-299	4006	3	fifth	ORDINAL
ftr-299	4006	4	two	CARDINAL
ftr-299	4006	5	swiss	NORP
ftr-299	4007	1	1	CARDINAL
ftr-299	4007	2	irs	ORG
ftr-299	4008	1	knudsen	PERSON
ftr-299	4008	2	t.c.	PERSON
ftr-299	4009	1	2013-87	DATE
ftr-299	4009	2	4/1/13	CARDINAL
ftr-299	4010	1	5/14/09	DATE
ftr-299	4010	2	irs	ORG
ftr-299	4010	3	the two year	DATE
ftr-299	4012	1	3/15/11	CARDINAL
ftr-299	4012	2	irs	ORG
ftr-299	4012	3	years	DATE
ftr-299	4012	4	two-year	DATE
ftr-299	4013	1	7/25/11	CARDINAL
ftr-299	4013	2	irs	ORG
ftr-299	4013	3	http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=69&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201271%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=1bd2cc58611d0232ad70fc624d43e146 http://www.lexis.com/research/buttontflink?_m=f7909cb72ed837b12ee72b9b173278a2&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2013%20tnt%20245-10%5d%5d%3e%3c%2fcite%3e&_buttype=3&_butstat=2&_butnum=69&_butinline=1&_butinfo=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b707%20f.3d%201262%2cat%201271%5d%5d%3e%3c%2fcite%3e&_fmtstr=full&docnum=5&_startdoc=1&wchp=dglzvzt-zskab&_md5=1bd2cc58611d0232ad70fc624d43e146	PERSON
ftr-299	4014	1	418	CARDINAL
ftr-299	4014	2	florida	GPE
ftr-299	4016	1	15:5	CARDINAL
ftr-299	4016	2	two-year	DATE
ftr-299	4017	1	two-year	DATE
ftr-299	4017	2	two-year	DATE
ftr-299	4017	3	cc-2011-017	LAW
ftr-299	4017	4	july 25, 2011	DATE
ftr-299	4017	5	2011-70, 2011-32	DATE
ftr-299	4017	6	135	CARDINAL
ftr-299	4018	1	august 2011	DATE
ftr-299	4018	2	irs	ORG
ftr-299	4019	1	7430	DATE
ftr-299	4019	2	thornton	PERSON
ftr-299	4020	1	section 7430	LAW
ftr-299	4020	2	1	CARDINAL
ftr-299	4020	3	2	CARDINAL
ftr-299	4020	4	irs	ORG
ftr-299	4021	1	§ 7430(c)(4)(e)(ii)(i	ORG
ftr-299	4022	1	1	CARDINAL
ftr-299	4023	1	the united states	GPE
ftr-299	4023	2	the united states	GPE
ftr-299	4023	3	u.s.	GPE
ftr-299	4024	1	smith v. commissioner	PERSON
ftr-299	4024	2	140	CARDINAL
ftr-299	4024	3	48	DATE
ftr-299	4024	4	2/28/13	CARDINAL
ftr-299	4025	1	section 6213(a	LAW
ftr-299	4025	2	90 days	DATE
ftr-299	4025	3	the united states	GPE
ftr-299	4025	4	150 days	DATE
ftr-299	4026	1	prior to august 2007	DATE
ftr-299	4026	2	san francisco	GPE
ftr-299	4027	1	2007	DATE
ftr-299	4027	2	san francisco	GPE
ftr-299	4027	3	canada	GPE
ftr-299	4027	4	canada	GPE
ftr-299	4028	1	san francisco	GPE
ftr-299	4029	1	late december 2007	DATE
ftr-299	4029	2	san francisco	GPE
ftr-299	4029	3	canada	GPE
ftr-299	4030	1	san francisco	GPE
ftr-299	4030	2	irs	ORG
ftr-299	4030	3	the year 2000	DATE
ftr-299	4030	4	san francisco	GPE
ftr-299	4031	1	march 26, 2008	DATE
ftr-299	4031	2	90 days	DATE
ftr-299	4032	1	canada	GPE
ftr-299	4032	2	1/8/08	CARDINAL
ftr-299	4033	1	5/2/08	CARDINAL
ftr-299	4033	2	5/23/08	CARDINAL
ftr-299	4034	1	irs	ORG
ftr-299	4035	1	150	CARDINAL
ftr-299	4035	2	90, days	DATE
ftr-299	4036	1	7	CARDINAL
ftr-299	4036	2	foley	PERSON
ftr-299	4036	3	150-day	DATE
ftr-299	4036	4	canada	GPE
ftr-299	4037	1	hamilton	PERSON
ftr-299	4037	2	13	CARDINAL
ftr-299	4037	3	747	CARDINAL
ftr-299	4037	4	1949	DATE
ftr-299	4037	5	150-day period 2014	DATE
ftr-299	4037	6	419	CARDINAL
ftr-299	4037	7	the united states	GPE
ftr-299	4037	8	one	CARDINAL
ftr-299	4037	9	the particular day	DATE
ftr-299	4038	1		CARDINAL
ftr-299	4038	2	halpern	PERSON
ftr-299	4038	3	three	CARDINAL
ftr-299	4039	1	the united states	GPE
ftr-299	4039	2	two-week	DATE
ftr-299	4039	3	u.s.	GPE
ftr-299	4039	4	congress	ORG
ftr-299	4039	5	the united states	GPE
ftr-299	4040	1	150-day	DATE
ftr-299	4040	2	the united states	GPE
ftr-299	4041	1	the united states	GPE
ftr-299	4042	1	2	CARDINAL
ftr-299	4043	1	20th century	DATE
ftr-299	4044	1	john c. hom	PERSON
ftr-299	4045	1	140	CARDINAL
ftr-299	4046	1	no. 11	CARDINAL
ftr-299	4046	2	5/7/13	CARDINAL
ftr-299	4047	1	section 6212(a	LAW
ftr-299	4049	1	cohen	PERSON
ftr-299	4050	1	section 6212	LAW
ftr-299	4053	1	e. statute	PERSON
ftr-299	4053	2	1	CARDINAL
ftr-299	4054	1	v. united states	GPE
ftr-299	4054	2	705	CARDINAL
ftr-299	4054	3	225	CARDINAL
ftr-299	4054	4	6th	ORDINAL
ftr-299	4055	1	1/17/13	TIME
ftr-299	4056	1	10/15/07	CARDINAL
ftr-299	4056	2	2003	DATE
ftr-299	4056	3	2003	DATE
ftr-299	4056	4	10/15/04	CARDINAL
ftr-299	4057	1	irs	ORG
ftr-299	4057	2	10/25/07	CARDINAL
ftr-299	4057	3	420	CARDINAL
ftr-299	4057	4	florida	GPE
ftr-299	4059	1	15:5	CARDINAL
ftr-299	4059	2	october 19 — four days late	DATE
ftr-299	4060	1	irs	ORG
ftr-299	4062	1	sixth	ORDINAL
ftr-299	4062	2	rosen	PERSON
ftr-299	4064	1	deutsch	PERSON
ftr-299	4064	2	599	CARDINAL
ftr-299	4064	3	44	DATE
ftr-299	4064	4	2d	DATE
ftr-299	4064	5	1979	DATE
ftr-299	4065	1	the united states	GPE
ftr-299	4065	2	2003	DATE
ftr-299	4067	1	2.	CARDINAL
ftr-299	4068	1	abraitis v. united states	PERSON
ftr-299	4068	2	709	CARDINAL
ftr-299	4068	3	641	CARDINAL
ftr-299	4068	4	6th	ORDINAL
ftr-299	4068	5	3/4/13	CARDINAL
ftr-299	4069	1	sixth	ORDINAL
ftr-299	4070	1	90 days	DATE
ftr-299	4070	2	1	CARDINAL
ftr-299	4070	3	the sixteenth day	DATE
ftr-299	4070	4	irs	ORG
ftr-299	4070	5	2	CARDINAL
ftr-299	4070	6	the day	DATE
ftr-299	4070	7	irs	ORG
ftr-299	4071	1	30 days	DATE
ftr-299	4071	2	irs	ORG
ftr-299	4072	1	3	CARDINAL
ftr-299	4073	1	karagozian	NORP
ftr-299	4073	2	t.c.	PERSON
ftr-299	4074	1	2013-164	CARDINAL
ftr-299	4075	1	2002 through 2008	DATE
ftr-299	4077	1	2008	DATE
ftr-299	4077	2	irs	ORG
ftr-299	4077	3	2008	DATE
ftr-299	4078	1	2014	DATE
ftr-299	4078	2	421	CARDINAL
ftr-299	4078	3	cdp	ORG
ftr-299	4078	4	kerrigan	PERSON
ftr-299	4078	5	2008	DATE
ftr-299	4078	6	fica	PERSON
ftr-299	4078	7	earlier years	DATE
ftr-299	4079	1	years	DATE
ftr-299	4079	2	2008	DATE
ftr-299	4080	1	2002	DATE
ftr-299	4080	2	2007	DATE
ftr-299	4080	3	2008	DATE
ftr-299	4081	1	4	CARDINAL
ftr-299	4082	1	boeri v. united states	PERSON
ftr-299	4082	2	724	CARDINAL
ftr-299	4082	3	1367	DATE
ftr-299	4082	4	fed	ORG
ftr-299	4082	5	cir	ORG
ftr-299	4083	1	7/31/13	CARDINAL
ftr-299	4084	1	clevenger	PERSON
ftr-299	4084	2	three-year	DATE
ftr-299	4087	1	5	CARDINAL
ftr-299	4089	1	709	CARDINAL
ftr-299	4089	2	102	CARDINAL
ftr-299	4089	3	2d	DATE
ftr-299	4090	1	3/1/13	CARDINAL
ftr-299	4090	2	rev’g t.c.	PERSON
ftr-299	4091	1	2011	CARDINAL
ftr-299	4091	2	279	CARDINAL
ftr-299	4092	1	second	ORDINAL
ftr-299	4092	2	wesley	PERSON
ftr-299	4095	1		CARDINAL
ftr-299	4095	2	vasquez	PERSON
ftr-299	4095	3	irs	ORG
ftr-299	4095	4	secondary	ORDINAL
ftr-299	4097	1		CARDINAL
ftr-299	4097	2	allen v. commissioner	PERSON
ftr-299	4097	3	128	CARDINAL
ftr-299	4097	4	37	DATE
ftr-299	4097	5	2007	DATE
ftr-299	4097	6	6501(c)(1	CARDINAL
ftr-299	4098	1	a.	PERSON
ftr-299	4099	1	second	ORDINAL
ftr-299	4100	1	422	CARDINAL
ftr-299	4100	2	florida	GPE
ftr-299	4102	1	15:5	CARDINAL
ftr-299	4102	2	113	CARDINAL
ftr-299	4104	1	181	CARDINAL
ftr-299	4104	2	9/30/13	CARDINAL
ftr-299	4105	1	irs	ORG
ftr-299	4106	1	6501(c)(1	CARDINAL
ftr-299	4106	2	one	CARDINAL
ftr-299	4108	1	709	CARDINAL
ftr-299	4108	2	102	CARDINAL
ftr-299	4108	3	2d	DATE
ftr-299	4108	4	2013	DATE
ftr-299	4108	5	allen v. commissioner	PERSON
ftr-299	4108	6	128	CARDINAL
ftr-299	4108	7	37	DATE
ftr-299	4108	8	2007	DATE
ftr-299	4109	1	second	ORDINAL
ftr-299	4109	2	6501(c)(1	CARDINAL
ftr-299	4110	1	6501(c)(1	CARDINAL
ftr-299	4111	1	allen	PERSON
ftr-299	4114	1	barden	PERSON
ftr-299	4116	1	second	ORDINAL
ftr-299	4116	2	allen	PERSON
ftr-299	4117	1	three-year	DATE
ftr-299	4118	1	6	CARDINAL
ftr-299	4120	1	tmp	ORG
ftr-299	4120	2	tmp	ORG
ftr-299	4121	1	peking investment fund	ORG
ftr-299	4121	2	llc v. commissioner	ORG
ftr-299	4121	3	t.c.	PERSON
ftr-299	4122	1	2013-288	DATE
ftr-299	4123	1	tmp	ORG
ftr-299	4123	2	peking investment fund	ORG
ftr-299	4123	3	llc	GPE
ftr-299	4123	4	li chien tsai	PERSON
ftr-299	4123	5	872	CARDINAL
ftr-299	4123	6	december 31, 2008	DATE
ftr-299	4123	7	6229(a	CARDINAL
ftr-299	4123	8	years	DATE
ftr-299	4124	1	december 30, 2008	DATE
ftr-299	4124	2	irs	ORG
ftr-299	4125	1	2014	DATE
ftr-299	4125	2	423	CARDINAL
ftr-299	4125	3	halpern	PERSON
ftr-299	4125	4	tsai	PERSON
ftr-299	4125	5	872	CARDINAL
ftr-299	4126	1	tsai	PERSON
ftr-299	4126	2	872	CARDINAL
ftr-299	4126	3	1	CARDINAL
ftr-299	4126	4	pif	ORG
ftr-299	4126	5	2	CARDINAL
ftr-299	4127	1	second	ORDINAL
ftr-299	4128	1	irs	ORG
ftr-299	4128	2	pif	ORG
ftr-299	4128	3	tmp	ORG
ftr-299	4128	4	pif	ORG
ftr-299	4129	1	tsai	PERSON
ftr-299	4129	2	tmp	ORG
ftr-299	4130	1	tsai	PERSON
ftr-299	4130	2	tmp	ORG
ftr-299	4130	3	tmp	ORG
ftr-299	4130	4	tsai	PERSON
ftr-299	4130	5	872	CARDINAL
ftr-299	4132	1	t.c.	PERSON
ftr-299	4133	1	1994	DATE
ftr-299	4133	2	255	CARDINAL
ftr-299	4134	1	tmp	ORG
ftr-299	4134	2	tsai	PERSON
ftr-299	4134	3	tmp	ORG
ftr-299	4134	4	tmp	ORG
ftr-299	4134	5	872	CARDINAL
ftr-299	4134	6	the years	DATE
ftr-299	4135	1	f. liens	PERSON
ftr-299	4135	2	1	CARDINAL
ftr-299	4137	1	berkshire bank	ORG
ftr-299	4137	2	ludlow	ORG
ftr-299	4137	3	708	CARDINAL
ftr-299	4137	4	249	CARDINAL
ftr-299	4137	5	1/11/13	CARDINAL
ftr-299	4138	1	first	ORDINAL
ftr-299	4138	2	stahl	PERSON
ftr-299	4138	3	2009	DATE
ftr-299	4138	4	2010	DATE
ftr-299	4139	1	1	CARDINAL
ftr-299	4139	2	2	CARDINAL
ftr-299	4139	3	llc	GPE
ftr-299	4139	4	3	CARDINAL
ftr-299	4139	5	4	CARDINAL
ftr-299	4139	6	5	CARDINAL
ftr-299	4139	7	6	CARDINAL
ftr-299	4139	8	llc	GPE
ftr-299	4139	9	7	CARDINAL
ftr-299	4139	10	10 to 15 percent	PERCENT
ftr-299	4139	11	424	CARDINAL
ftr-299	4139	12	florida	GPE
ftr-299	4141	1	15:5	CARDINAL
ftr-299	4141	2	llc	GPE
ftr-299	4141	3	9	CARDINAL
ftr-299	4141	4	10	CARDINAL
ftr-299	4142	1	2	CARDINAL
ftr-299	4143	1	thompson v. commissioner	PERSON
ftr-299	4143	2	140	CARDINAL
ftr-299	4143	3	173	CARDINAL
ftr-299	4143	4	3/4/13	CARDINAL
ftr-299	4144	1	cdp	ORG
ftr-299	4144	2	ruwe	PERSON
ftr-299	4144	3	1	CARDINAL
ftr-299	4144	4	monthly	DATE
ftr-299	4144	5	2	CARDINAL
ftr-299	4144	6	monthly	DATE
ftr-299	4144	7	monthly	DATE
ftr-299	4145	1	first	ORDINAL
ftr-299	4145	2	1993	DATE
ftr-299	4148	1	the taxable years 1992, 1995,	DATE
ftr-299	4148	2	1996	DATE
ftr-299	4148	3	1999	DATE
ftr-299	4148	4	2000	DATE
ftr-299	4149	1	section 6672	LAW
ftr-299	4149	2	seven	CARDINAL
ftr-299	4150	1	3	CARDINAL
ftr-299	4151	1	vaughn v. united states	PERSON
ftr-299	4151	2	111	CARDINAL
ftr-299	4151	3	2013-1481	DATE
ftr-299	4152	1	3/29/13	CARDINAL
ftr-299	4153	1	kpmg	ORG
ftr-299	4153	2	1999	DATE
ftr-299	4154	1	kpmg	ORG
ftr-299	4154	2	2000-44	DATE
ftr-299	4154	3	2000-2	DATE
ftr-299	4154	4	255	CARDINAL
ftr-299	4154	5	irs	ORG
ftr-299	4154	6	cfo	ORG
ftr-299	4154	7	$1.7 million	MONEY
ftr-299	4155	1	kpmg	ORG
ftr-299	4155	2	$1.5 million	MONEY
ftr-299	4157	1	chapter 11	LAW
ftr-299	4157	2	irs	ORG
ftr-299	4157	3	14,359,592	MONEY
ftr-299	4159	1	2014	DATE
ftr-299	4159	2	425	CARDINAL
ftr-299	4163	1	4.	CARDINAL
ftr-299	4164	1	united states	GPE
ftr-299	4164	2	528	CARDINAL
ftr-299	4166	1	193	CARDINAL
ftr-299	4166	2	3d	CARDINAL
ftr-299	4168	1	jordan	PERSON
ftr-299	4169	1	3713	DATE
ftr-299	4170	1	united states	GPE
ftr-299	4170	2	coppola	ORG
ftr-299	4170	3	85	CARDINAL
ftr-299	4170	4	1015	CARDINAL
ftr-299	4170	5	2d	DATE
ftr-299	4170	6	1996	DATE
ftr-299	4171	1		CARDINAL
ftr-299	4171	2	4810	DATE
ftr-299	4171	3	5495	CARDINAL
ftr-299	4172	1	5	CARDINAL
ftr-299	4173	1	irs	ORG
ftr-299	4174	1	fourth	ORDINAL
ftr-299	4174	2	v. united states	PERSON
ftr-299	4174	3	720	CARDINAL
ftr-299	4174	4	1058	CARDINAL
ftr-299	4174	5	9th	ORDINAL
ftr-299	4175	1	6/13/13	CARDINAL
ftr-299	4176	1	m. smith	PERSON
ftr-299	4177	1	lien	PERSON
ftr-299	4179	1	california	GPE
ftr-299	4180	1		CARDINAL
ftr-299	4182	1	berkshire bank	ORG
ftr-299	4182	2	ludlow	ORG
ftr-299	4182	3	708	CARDINAL
ftr-299	4182	4	249	CARDINAL
ftr-299	4182	5	1st	ORDINAL
ftr-299	4182	6	2013	DATE
ftr-299	4182	7	holman v. united states	PERSON
ftr-299	4182	8	505	CARDINAL
ftr-299	4182	9	1060	CARDINAL
ftr-299	4182	10	10th	ORDINAL
ftr-299	4182	11	2007	DATE
ftr-299	4182	12	utah	GPE
ftr-299	4182	13	spotts v. united states	PERSON
ftr-299	4182	14	429	CARDINAL
ftr-299	4182	15	248	CARDINAL
ftr-299	4182	16	6th	ORDINAL
ftr-299	4182	17	2005	DATE
ftr-299	4182	18	florida	GPE
ftr-299	4183	1	15:5	CARDINAL
ftr-299	4184	1	6	CARDINAL
ftr-299	4185	1	dixon v. commissioner	PERSON
ftr-299	4185	2	t.c.	PERSON
ftr-299	4186	1	2013-207	CARDINAL
ftr-299	4187	1	irs	ORG
ftr-299	4187	2	cdp	ORG
ftr-299	4187	3	holmes	PERSON
ftr-299	4187	4	1992	DATE
ftr-299	4187	5	1995	DATE
ftr-299	4187	6	510,896	MONEY
ftr-299	4188	1	cdp	ORG
ftr-299	4189	1	1999	DATE
ftr-299	4189	2	2000	DATE
ftr-299	4189	3	irs	ORG
ftr-299	4189	4	the years	DATE
ftr-299	4191	1	dixon v. commissioner	PERSON
ftr-299	4191	2	141	CARDINAL
ftr-299	4192	1	3	CARDINAL
ftr-299	4193	1	cdp	ORG
ftr-299	4193	2	lauber	PERSON
ftr-299	4193	3	11	CARDINAL
ftr-299	4193	4	a later year	DATE
ftr-299	4193	5	an earlier year	DATE
ftr-299	4193	6	section 31	LAW
ftr-299	4195	1	1999	DATE
ftr-299	4195	2	2000	DATE
ftr-299	4195	3	91,233	MONEY
ftr-299	4195	4	1992	DATE
ftr-299	4195	5	1995	DATE
ftr-299	4196	1	irs	ORG
ftr-299	4196	2	the years	DATE
ftr-299	4197	1	6205(a)(1	CARDINAL
ftr-299	4198	1	irs	ORG
ftr-299	4199	1	91,223	MONEY
ftr-299	4199	2	1992	DATE
ftr-299	4199	3	1995	DATE
ftr-299	4200	1	irs	ORG
ftr-299	4200	2	irs	ORG
ftr-299	4202	1	2014	DATE
ftr-299	4202	2	427	CARDINAL
ftr-299	4204	1	reg–144990–12	PERSON
ftr-299	4204	2	78	CARDINAL
ftr-299	4204	3	53702	CARDINAL
ftr-299	4204	4	8/30/13	CARDINAL
ftr-299	4206	1	300.1(b	CARDINAL
ftr-299	4207	1	105	MONEY
ftr-299	4208	1	1/1/14	CARDINAL
ftr-299	4208	2	120	MONEY
ftr-299	4210	1	300.2(b	CARDINAL
ftr-299	4211	1	1/1/14	CARDINAL
ftr-299	4211	2	45	MONEY
ftr-299	4212	1	1/1/14	CARDINAL
ftr-299	4212	2	50	MONEY
ftr-299	4215	1	1/1/14	CARDINAL
ftr-299	4215	2	150	MONEY
ftr-299	4216	1	1/1/14	CARDINAL
ftr-299	4216	2	186	MONEY
ftr-299	4217	1	8	CARDINAL
ftr-299	4218	1	mulligan	PERSON
ftr-299	4219	1	reed v. commissioner	PERSON
ftr-299	4219	2	141	CARDINAL
ftr-299	4220	1	7	CARDINAL
ftr-299	4220	2	9/23/13	CARDINAL
ftr-299	4221	1	first	ORDINAL
ftr-299	4221	2	kroupa	PERSON
ftr-299	4221	3	cdp	ORG
ftr-299	4221	4	irs	ORG
ftr-299	4221	5	cdp	ORG
ftr-299	4221	6	years	DATE
ftr-299	4221	7	cdp	ORG
ftr-299	4223	1	9	CARDINAL
ftr-299	4225	1	t.c.	PERSON
ftr-299	4226	1	2013	CARDINAL
ftr-299	4226	2	227	CARDINAL
ftr-299	4227	1	cdp	ORG
ftr-299	4228	1	2006	DATE
ftr-299	4228	2	2010	DATE
ftr-299	4229	1	2011	DATE
ftr-299	4230	1	that year	DATE
ftr-299	4231	1	irs	ORG
ftr-299	4231	2	cdp	ORG
ftr-299	4231	3	irs	ORG
ftr-299	4231	4	form 12153	DATE
ftr-299	4231	5	2011	DATE
ftr-299	4231	6	irs	ORG
ftr-299	4231	7	prior years	DATE
ftr-299	4232	1	feb. 3, 2012	DATE
ftr-299	4232	2	irs	ORG
ftr-299	4232	3	cdp	ORG
ftr-299	4232	4	433	CARDINAL
ftr-299	4232	5	three months	DATE
ftr-299	4233	1	irs	ORG
ftr-299	4233	2	428	CARDINAL
ftr-299	4233	3	florida	GPE
ftr-299	4234	1	15:5	CARDINAL
ftr-299	4234	2	14 days	DATE
ftr-299	4236	1	cdp	ORG
ftr-299	4236	2	656	CARDINAL
ftr-299	4236	3	433	CARDINAL
ftr-299	4236	4	433	CARDINAL
ftr-299	4237	1	feb. 28, 2012	DATE
ftr-299	4237	2	march 13, 2012	DATE
ftr-299	4238	1	february 28	DATE
ftr-299	4238	2	march 13	DATE
ftr-299	4239	1	march 13	DATE
ftr-299	4239	2	irs	ORG
ftr-299	4240	1	cdp	ORG
ftr-299	4241	1	only 14 days	DATE
ftr-299	4241	2	cdp	ORG
ftr-299	4241	3	14-day	DATE
ftr-299	4242	1	2011	DATE
ftr-299	4243	1	march 13	DATE
ftr-299	4246	1	10	CARDINAL
ftr-299	4247	1	u.s.p.s	CARDINAL
ftr-299	4247	2	irs	ORG
ftr-299	4248	1	meyer v. commissioner	PERSON
ftr-299	4248	2	t.c.	PERSON
ftr-299	4249	1	2013	CARDINAL
ftr-299	4249	2	268	CARDINAL
ftr-299	4250	1	cdp	ORG
ftr-299	4251	1	irs	ORG
ftr-299	4253	1	irs	ORG
ftr-299	4253	2	u.s.p.s	CARDINAL
ftr-299	4254	1	2014	DATE
ftr-299	4254	2	429	CARDINAL
ftr-299	4254	3	irs	ORG
ftr-299	4255	1	hoyle v. commissioner	PERSON
ftr-299	4255	2	131	CARDINAL
ftr-299	4255	3	197	CARDINAL
ftr-299	4255	4	2008	DATE
ftr-299	4255	5	holmes	PERSON
ftr-299	4257	1	holmes	PERSON
ftr-299	4257	2	3877	CARDINAL
ftr-299	4257	3	one	CARDINAL
ftr-299	4259	1	1	CARDINAL
ftr-299	4261	1	haggerty v. commissioner	PERSON
ftr-299	4261	2	505	CARDINAL
ftr-299	4263	1	335	CARDINAL
ftr-299	4263	2	5th	ORDINAL
ftr-299	4264	1	6015(f	CARDINAL
ftr-299	4264	2	the year	DATE
ftr-299	4265	1	second	ORDINAL
ftr-299	4266	1	fifth	ORDINAL
ftr-299	4268	1	second	ORDINAL
ftr-299	4269	1	2	CARDINAL
ftr-299	4271	1	wilson v. commissioner	PERSON
ftr-299	4271	2	705	CARDINAL
ftr-299	4271	3	980	CARDINAL
ftr-299	4271	4	9th	ORDINAL
ftr-299	4271	5	1/15/13	CARDINAL
ftr-299	4272	1	ninth	ORDINAL
ftr-299	4272	2	2-1	CARDINAL
ftr-299	4272	3	thomas	PERSON
ftr-299	4272	4	irs	ORG
ftr-299	4272	5	6015(f	CARDINAL
ftr-299	4273	1	section 6015(e	DATE
ftr-299	4273	2	430	CARDINAL
ftr-299	4273	3	florida	GPE
ftr-299	4275	1	15:5	CARDINAL
ftr-299	4277	1		CARDINAL
ftr-299	4277	2	irs	ORG
ftr-299	4278	1	congress	ORG
ftr-299	4278	2	apa	PERSON
ftr-299	4281	1	ninth	ORDINAL
ftr-299	4284	1		CARDINAL
ftr-299	4284	2	ninth	ORDINAL
ftr-299	4284	3	the tax court’s	ORG
ftr-299	4285	1		CARDINAL
ftr-299	4285	2	bybee	PERSON
ftr-299	4285	3	irs	ORG
ftr-299	4286	1		CARDINAL
ftr-299	4286	2	v. neal	PERSON
ftr-299	4286	3	557	CARDINAL
ftr-299	4286	4	1262	CARDINAL
ftr-299	4286	5	11th	ORDINAL
ftr-299	4286	6	2009	DATE
ftr-299	4286	7	eleventh	ORDINAL
ftr-299	4286	8	the tax court’s	ORG
ftr-299	4286	9	ninth	ORDINAL
ftr-299	4287	1	a.	PERSON
ftr-299	4288	1	irs	ORG
ftr-299	4289	1	cc-2013-011	ORG
ftr-299	4289	2	6/7/13	CARDINAL
ftr-299	4290	1	irs	ORG
ftr-299	4290	2	1	CARDINAL
ftr-299	4290	3	2014	DATE
ftr-299	4290	4	431	CARDINAL
ftr-299	4290	5	2	CARDINAL
ftr-299	4291	1		CARDINAL
ftr-299	4291	2	irs	ORG
ftr-299	4291	3	wilson v. commissioner	PERSON
ftr-299	4291	4	705	CARDINAL
ftr-299	4291	5	980	CARDINAL
ftr-299	4291	6	9th	ORDINAL
ftr-299	4291	7	2013	DATE
ftr-299	4291	8	aff’g t.c.	PERSON
ftr-299	4292	1	2010134	DATE
ftr-299	4292	2	2012-07	DATE
ftr-299	4292	3	2013-25	DATE
ftr-299	4292	4	i. 3	PERSON
ftr-299	4294	1	78	CARDINAL
ftr-299	4294	2	49242	DATE
ftr-299	4294	3	8/12/13	CARDINAL
ftr-299	4295	1	the treasury department	ORG
ftr-299	4295	2	reg.	MONEY
ftr-299	4296	1	1.66-4	CARDINAL
ftr-299	4296	2	1.6015-5	CARDINAL
ftr-299	4296	3	2011-70, 2011-32	DATE
ftr-299	4296	4	125	CARDINAL
ftr-299	4296	5	two-year	DATE
ftr-299	4296	6	6015	DATE
ftr-299	4296	7	66(c	CARDINAL
ftr-299	4296	8	66(c	CARDINAL
ftr-299	4299	1	1.6015-5(b)(2	CARDINAL
ftr-299	4300	1	1.6015-4	CARDINAL
ftr-299	4300	2	irs	ORG
ftr-299	4301	1	two	CARDINAL
ftr-299	4302	1	irs	ORG
ftr-299	4304	1	1.6015-4	CARDINAL
ftr-299	4304	2	6511(b)(1	CARDINAL
ftr-299	4304	3	irs	ORG
ftr-299	4305	1	irs	ORG
ftr-299	4306	1	two-year	DATE
ftr-299	4307	1	1.6015-2	CARDINAL
ftr-299	4308	1	1.6015-3	CARDINAL
ftr-299	4309	1	4	CARDINAL
ftr-299	4309	2	irs	ORG
ftr-299	4310	1	2012-8, 2012-4	DATE
ftr-299	4311	1	309	CARDINAL
ftr-299	4312	1	proc	PERSON
ftr-299	4313	1	2003-61	DATE
ftr-299	4313	2	2003-2	DATE
ftr-299	4313	3	296	CARDINAL
ftr-299	4313	4	6015(f	CARDINAL
ftr-299	4314	1	section 6015(f	LAW
ftr-299	4314	2	432	CARDINAL
ftr-299	4314	3	florida	GPE
ftr-299	4315	1	15:5	CARDINAL
ftr-299	4316	1	irs	ORG
ftr-299	4318	1	6015(f	CARDINAL
ftr-299	4320	1		CARDINAL
ftr-299	4320	2	irs	ORG
ftr-299	4321	1	2003-61	DATE
ftr-299	4323	1	2003-61	DATE
ftr-299	4324	1	irs	ORG
ftr-299	4324	2	irs	ORG
ftr-299	4325	1	2003-61	DATE
ftr-299	4327	1	irs	ORG
ftr-299	4328	1	deihl	PERSON
ftr-299	4328	2	t.c.	PERSON
ftr-299	4329	1	2012	CARDINAL
ftr-299	4329	2	176	CARDINAL
ftr-299	4329	3	6/21/12	CARDINAL
ftr-299	4330	1	2012-8, 2012-4	DATE
ftr-299	4330	2	309	CARDINAL
ftr-299	4330	3	proc	PERSON
ftr-299	4331	1	2003-61	DATE
ftr-299	4331	2	2003-2	DATE
ftr-299	4331	3	296	CARDINAL
ftr-299	4333	1	2003-61	DATE
ftr-299	4333	2	2012-8	DATE
ftr-299	4337	1	proc	PERSON
ftr-299	4338	1	2013-34	DATE
ftr-299	4338	2	2013-43	DATE
ftr-299	4339	1	397	CARDINAL
ftr-299	4339	2	9/16/13	CARDINAL
ftr-299	4340	1	irs	ORG
ftr-299	4340	2	2012-8, 2012-4	DATE
ftr-299	4340	3	309	CARDINAL
ftr-299	4341	1	20032014	DATE
ftr-299	4341	2	433 61, 2003-2	DATE
ftr-299	4341	3	296	CARDINAL
ftr-299	4341	4	1	CARDINAL
ftr-299	4341	5	6015(f	CARDINAL
ftr-299	4341	6	2	CARDINAL
ftr-299	4341	7	66(c	CARDINAL
ftr-299	4342	1	section 6015(f	LAW
ftr-299	4343	1	irs	ORG
ftr-299	4345	1	6015(f	CARDINAL
ftr-299	4348	1	66(c	CARDINAL
ftr-299	4348	2	6511	DATE
ftr-299	4349	1		CARDINAL
ftr-299	4350	1	2013-34	DATE
ftr-299	4350	2	9/16/13	CARDINAL
ftr-299	4351	1	9/16/13	CARDINAL
ftr-299	4351	2	irs	ORG
ftr-299	4352	1		CARDINAL
ftr-299	4352	2	2012-8	DATE
ftr-299	4352	3	irs	ORG
ftr-299	4353	1	2003-61	DATE
ftr-299	4355	1	2003-61	DATE
ftr-299	4356	1	irs	ORG
ftr-299	4356	2	irs	ORG
ftr-299	4357	1	2003-61	DATE
ftr-299	4358	1	434	CARDINAL
ftr-299	4358	2	florida	GPE
ftr-299	4360	1	15:5	CARDINAL
ftr-299	4360	2	h. miscellaneous 1	PERSON
ftr-299	4361	1	virginia	GPE
ftr-299	4361	2	388	CARDINAL
ftr-299	4362	1	irs	ORG
ftr-299	4362	2	917 f. supp	ORG
ftr-299	4363	1	2d 67	DATE
ftr-299	4363	2	1/18/13	CARDINAL
ftr-299	4364	1	obama appointee	ORG
ftr-299	4364	2	boasberg	PERSON
ftr-299	4364	3	irs	ORG
ftr-299	4364	4	irs	ORG
ftr-299	4364	5	under 31	DATE
ftr-299	4365	1	irs	ORG
ftr-299	4366	1	230	CARDINAL
ftr-299	4366	2	annually	DATE
ftr-299	4366	3	chevron	ORG
ftr-299	4366	4	one	CARDINAL
ftr-299	4367	1	irs	ORG
ftr-299	4368	1	boasberg	PERSON
ftr-299	4368	2	irs	ORG
ftr-299	4368	3	230	CARDINAL
ftr-299	4369	1		CARDINAL
ftr-299	4371	1	irs	ORG
ftr-299	4371	2	920 f. supp	ORG
ftr-299	4372	1	2d 108	CARDINAL
ftr-299	4373	1	irs	ORG
ftr-299	4373	2	boasberg	PERSON
ftr-299	4373	3	irs	ORG
ftr-299	4374	1	irs	ORG
ftr-299	4374	2	under 31	DATE
ftr-299	4375	1	section 330	LAW
ftr-299	4376	1	annual	DATE
ftr-299	4378	1	irs	ORG
ftr-299	4378	2	111	CARDINAL
ftr-299	4378	3	2013-1384	DATE
ftr-299	4378	4	cir.	ORG
ftr-299	4380	1	irs	ORG
ftr-299	4380	2	two	CARDINAL
ftr-299	4380	3	2/20/13	CARDINAL
ftr-299	4381	1	2014	DATE
ftr-299	4381	2	435	CARDINAL
ftr-299	4381	3	irs	ORG
ftr-299	4387	1	fed	ORG
ftr-299	4389	1	2014 wl 519224	DATE
ftr-299	4389	2	d.c	GPE
ftr-299	4389	3	cir	ORG
ftr-299	4390	1	2/11/14	CARDINAL
ftr-299	4391	1	2	CARDINAL
ftr-299	4391	2	ryan	PERSON
ftr-299	4391	3	230	CARDINAL
ftr-299	4392	1	ryan	PERSON
ftr-299	4392	2	llc v. lew	PERSON
ftr-299	4392	3	934 f. supp	ORG
ftr-299	4393	1	2d 159	DATE
ftr-299	4393	2	d. d.c	PERSON
ftr-299	4393	3	3/29/13	CARDINAL
ftr-299	4394	1	10.27	CARDINAL
ftr-299	4394	2	230	CARDINAL
ftr-299	4394	3	irs	ORG
ftr-299	4395	1	three	CARDINAL
ftr-299	4395	2	230	CARDINAL
ftr-299	4395	3	1	CARDINAL
ftr-299	4395	4	llc	GPE
ftr-299	4395	5	ryan	PERSON
ftr-299	4395	6	230	CARDINAL
ftr-299	4395	7	first	ORDINAL
ftr-299	4395	8	2	CARDINAL
ftr-299	4395	9	ryan	PERSON
ftr-299	4395	10	230	CARDINAL
ftr-299	4395	11	fifth	ORDINAL
ftr-299	4395	12	3	CARDINAL
ftr-299	4395	13	ridgely	PERSON
ftr-299	4395	14	apa	WORK_OF_ART
ftr-299	4395	15	5	CARDINAL
ftr-299	4396	1	701	CARDINAL
ftr-299	4396	2	irs	ORG
ftr-299	4396	3	230	CARDINAL
ftr-299	4397	1	230	CARDINAL
ftr-299	4397	2	irs	ORG
ftr-299	4397	3	230	CARDINAL
ftr-299	4398	1	wilkins	ORG
ftr-299	4398	2	ryan	PERSON
ftr-299	4399	1		CARDINAL
ftr-299	4400	1	wilkins	PERSON
ftr-299	4400	2	irs	ORG
ftr-299	4401	1	defs	ORG
ftr-299	4402	1	7	CARDINAL
ftr-299	4404	1	the supreme court	ORG
ftr-299	4405	1	131	CARDINAL
ftr-299	4405	2	s. ct	PERSON
ftr-299	4406	1	2494	CARDINAL
ftr-299	4408	1	436	CARDINAL
ftr-299	4408	2	florida	GPE
ftr-299	4409	1	15:5	CARDINAL
ftr-299	4409	2	third	ORDINAL
ftr-299	4410	1	cal	ORG
ftr-299	4411	1	motor transport co.	ORG
ftr-299	4411	2	404	CARDINAL
ftr-299	4411	3	508	CARDINAL
ftr-299	4411	4	510	CARDINAL
ftr-299	4411	5	1972	DATE
ftr-299	4412	1	one	CARDINAL
ftr-299	4413	1	the internal revenue service	ORG
ftr-299	4413	2	irs	ORG
ftr-299	4414	1	irs	ORG
ftr-299	4415	1	3	CARDINAL
ftr-299	4415	2	fts	ORG
ftr-299	4416	1	ir-2013-88	PERSON
ftr-299	4416	2	2013	DATE
ftr-299	4416	3	216-10	CARDINAL
ftr-299	4417	1	fts	ORG
ftr-299	4417	2	60 days	DATE
ftr-299	4417	3	fts	ORG
ftr-299	4419	1		CARDINAL
ftr-299	4419	2	irs	ORG
ftr-299	4420	1	early days	DATE
ftr-299	4422	1	1	CARDINAL
ftr-299	4423	1	693	CARDINAL
ftr-299	4423	2	605	CARDINAL
ftr-299	4423	3	6th	ORDINAL
ftr-299	4424	1	134	CARDINAL
ftr-299	4424	2	s. ct	PERSON
ftr-299	4424	3	49	CARDINAL
ftr-299	4425	1	november 2001	DATE
ftr-299	4425	2	63	CARDINAL
ftr-299	4425	3	9	CARDINAL
ftr-299	4425	4	chapter 11	LAW
ftr-299	4427	1	2014	DATE
ftr-299	4427	2	437	CARDINAL
ftr-299	4428	1	csx corp.	ORG
ftr-299	4428	2	v. united states	GPE
ftr-299	4428	3	518	CARDINAL
ftr-299	4428	4	1328	CARDINAL
ftr-299	4428	5	fed	ORG
ftr-299	4428	6	cir. 2008	ORG
ftr-299	4428	7	sixth	ORDINAL
ftr-299	4429	1	congress	ORG
ftr-299	4430	1	rowan cos.	PERSON
ftr-299	4430	2	v. united states	PERSON
ftr-299	4430	3	452	CARDINAL
ftr-299	4430	4	247	CARDINAL
ftr-299	4430	5	255	CARDINAL
ftr-299	4430	6	1981	DATE
ftr-299	4432	1	irs	ORG
ftr-299	4433	1	90-72	CARDINAL
ftr-299	4433	2	211	CARDINAL
ftr-299	4434	1	csx corp.	ORG
ftr-299	4434	2	eight	CARDINAL
ftr-299	4435	1	90-72	CARDINAL
ftr-299	4435	2	irs	ORG
ftr-299	4436	1	medical education & research	ORG
ftr-299	4436	2	v. united states	GPE
ftr-299	4436	3	131	CARDINAL
ftr-299	4436	4	s. ct	PERSON
ftr-299	4436	5	704	CARDINAL
ftr-299	4436	6	2011	DATE
ftr-299	4436	7	rowan cos.	PERSON
ftr-299	4436	8	v. united states	PERSON
ftr-299	4437	1	2	CARDINAL
ftr-299	4439	1	78	CARDINAL
ftr-299	4439	2	1/29/13	CARDINAL
ftr-299	4440	1	third	ORDINAL
ftr-299	4442	1	irs	ORG
ftr-299	4442	2	6672	DATE
ftr-299	4443	1	1	CARDINAL
ftr-299	4443	2	438	CARDINAL
ftr-299	4443	3	florida	GPE
ftr-299	4445	1	15:5	CARDINAL
ftr-299	4445	2	2	CARDINAL
ftr-299	4445	3	2	CARDINAL
ftr-299	4446	1	3	CARDINAL
ftr-299	4447	1	the vancouver clinic, inc.	ORG
ftr-299	4447	2	v. united states	GPE
ftr-299	4447	3	111	CARDINAL
ftr-299	4447	4	2013-1571	DATE
ftr-299	4447	5	w.d.	GPE
ftr-299	4448	1	five years	DATE
ftr-299	4451	1	irs	ORG
ftr-299	4451	2	irs	ORG
ftr-299	4453	1	five years	DATE
ftr-299	4454	1	4.	CARDINAL
ftr-299	4455	1	mcdonald	ORG
ftr-299	4456	1	morehouse v. commissioner	PERSON
ftr-299	4456	2	̧140 t.c	PERSON
ftr-299	4458	1	16	CARDINAL
ftr-299	4458	2	6/18/13	CARDINAL
ftr-299	4459	1	15	CARDINAL
ftr-299	4459	2	110 t.c	QUANTITY
ftr-299	4459	3	431	CARDINAL
ftr-299	4459	4	1998	DATE
ftr-299	4459	5	205	CARDINAL
ftr-299	4459	6	897	CARDINAL
ftr-299	4459	7	6th	ORDINAL
ftr-299	4459	8	2000	DATE
ftr-299	4459	9	the u.s. department of agriculture (usda	ORG
ftr-299	4459	10	crp	ORG
ftr-299	4460	1	south dakota	GPE
ftr-299	4461	1	annual	DATE
ftr-299	4461	2	1	CARDINAL
ftr-299	4461	3	2	CARDINAL
ftr-299	4461	4	3	CARDINAL
ftr-299	4462	1	crp	ORG
ftr-299	4462	2	the tax years	DATE
ftr-299	4463	1	2014	DATE
ftr-299	4463	2	439	CARDINAL
ftr-299	4463	3	1402(a)(1	CARDINAL
ftr-299	4464	1	crp	ORG
ftr-299	4464	2	crp	ORG
ftr-299	4465	1		CARDINAL
ftr-299	4465	2	2006-108	DATE
ftr-299	4465	3	2006-2	DATE
ftr-299	4465	4	118	CARDINAL
ftr-299	4466	1		CARDINAL
ftr-299	4466	2	crp	ORG
ftr-299	4466	3	1402(a)(1	CARDINAL
ftr-299	4468	1	5	CARDINAL
ftr-299	4469	1	t.c.	PERSON
ftr-299	4470	1	2013-180	CARDINAL
ftr-299	4471	1	irs	ORG
ftr-299	4471	2	frederick blodgett	PERSON
ftr-299	4472	1	blodgett	PERSON
ftr-299	4472	2	years	DATE
ftr-299	4473	1	each of 2007 and 2008	DATE
ftr-299	4473	2	31,000	MONEY
ftr-299	4473	3	blodgett	GPE
ftr-299	4475	1	halpern	PERSON
ftr-299	4475	2	irs	ORG
ftr-299	4476	1	the s corporation	ORG
ftr-299	4476	2	irs	ORG
ftr-299	4476	3	blodgett	PERSON
ftr-299	4478	1	the s corporation’s	ORG
ftr-299	4479	1	§§ 6651(a	ORG
ftr-299	4479	2	6656	DATE
ftr-299	4481	1	sean mcalary ltd.	ORG
ftr-299	4482	1	t.c.	PERSON
ftr-299	4482	2	2013-62	DATE
ftr-299	4482	3	8/12/13	CARDINAL
ftr-299	4483	1	mcalary	PERSON
ftr-299	4483	2	440	CARDINAL
ftr-299	4483	3	florida	GPE
ftr-299	4484	1	15:5	CARDINAL
ftr-299	4485	1	mcalary	PERSON
ftr-299	4485	2	24,000	MONEY
ftr-299	4485	3	annual	DATE
ftr-299	4486	1	mcalary	GPE
ftr-299	4488	1	240,000	MONEY
ftr-299	4488	2	mcalary	GPE
ftr-299	4489	1	irs	ORG
ftr-299	4489	2	48.44	MONEY
ftr-299	4489	3	100,755	MONEY
ftr-299	4489	4	19.4 percent	PERCENT
ftr-299	4490	1	mcalary	PERSON
ftr-299	4491	1	irs	ORG
ftr-299	4492	1	40	MONEY
ftr-299	4492	2	83,200	MONEY
ftr-299	4493	1	6656	DATE
ftr-299	4495	1	6	CARDINAL
ftr-299	4496	1	rogers v. commissioner	PERSON
ftr-299	4496	2	t.c.	PERSON
ftr-299	4497	1	2013-177	CARDINAL
ftr-299	4500	1	paris	GPE
ftr-299	4501	1	1402(c)(4	CARDINAL
ftr-299	4501	2	1402(e)(3	CARDINAL
ftr-299	4502	1	107	CARDINAL
ftr-299	4504	1	7	CARDINAL
ftr-299	4506	1	united states	ORG
ftr-299	4506	2	petrie & sons	ORG
ftr-299	4506	3	2014	DATE
ftr-299	4506	4	441 inc.	ORG
ftr-299	4506	5	112	CARDINAL
ftr-299	4506	6	2013-5760	DATE
ftr-299	4507	1	more than $750,000	MONEY
ftr-299	4507	2	irs	ORG
ftr-299	4507	3	72 hours	TIME
ftr-299	4507	4	irs	ORG
ftr-299	4508	1	irs	ORG
ftr-299	4509	1		CARDINAL
ftr-299	4509	2	the years	DATE
ftr-299	4510	1	8	CARDINAL
ftr-299	4511	1	u.s.	GPE
ftr-299	4511	2	the united states	GPE
ftr-299	4512	1	rosenfeld v. commissioner	PERSON
ftr-299	4512	2	t.c.	PERSON
ftr-299	4512	3	2011	DATE
ftr-299	4512	4	110	CARDINAL
ftr-299	4512	5	5/23/11	CARDINAL
ftr-299	4512	6	aff’d	ORG
ftr-299	4512	7	112	CARDINAL
ftr-299	4512	8	2013-5638	DATE
ftr-299	4512	9	9th	ORDINAL
ftr-299	4513	1	three year	DATE
ftr-299	4513	2	british	NORP
ftr-299	4514	1	dean	PERSON
ftr-299	4514	2	bcg	ORG
ftr-299	4514	3	bcg	ORG
ftr-299	4515	1	three year	DATE
ftr-299	4516	1	bcg	ORG
ftr-299	4517	1	9	CARDINAL
ftr-299	4518	1	fitch v. commissioner	PERSON
ftr-299	4518	2	t.c.	PERSON
ftr-299	4519	1	2013-244	CARDINAL
ftr-299	4520	1	donald	PERSON
ftr-299	4520	2	barbara fitch	PERSON
ftr-299	4520	3	442	CARDINAL
ftr-299	4520	4	florida	GPE
ftr-299	4521	1	15:5	CARDINAL
ftr-299	4521	2	california	GPE
ftr-299	4522	1	donald	PERSON
ftr-299	4522	2	c. barbara	GPE
ftr-299	4522	3	151	CARDINAL
ftr-299	4522	4	fitch v. commissioner	PERSON
ftr-299	4522	5	t.c.	PERSON
ftr-299	4523	1	2012	CARDINAL
ftr-299	4523	2	358	CARDINAL
ftr-299	4523	3	irs	ORG
ftr-299	4523	4	donald	PERSON
ftr-299	4523	5	barbara	PERSON
ftr-299	4524	1	vasquez	PERSON
ftr-299	4524	2	irs	ORG
ftr-299	4525	1	section 1402(a)(5)(a	LAW
ftr-299	4527	1	barbara	PERSON
ftr-299	4527	2	donald	PERSON
ftr-299	4529	1	1.1402(a)-8(a	CARDINAL
ftr-299	4529	2	2004	DATE
ftr-299	4529	3	1402(a)(5)(a	DATE
ftr-299	4530	1	10. t.d.9649	TIME
ftr-299	4530	2	section 3504	LAW
ftr-299	4530	3	78	CARDINAL
ftr-299	4533	1	a. rev	PERSON
ftr-299	4533	2	proc	PERSON
ftr-299	4534	1	2013-39	DATE
ftr-299	4534	2	2013-52	DATE
ftr-299	4535	1	830	CARDINAL
ftr-299	4536	1	irs	ORG
ftr-299	4536	2	2678	CARDINAL
ftr-299	4537	1	31.3504-1(a	CARDINAL
ftr-299	4538	1	2014	DATE
ftr-299	4538	2	443	CARDINAL
ftr-299	4538	3	2013	DATE
ftr-299	4539	1	1	CARDINAL
ftr-299	4541	1	t.d	PERSON
ftr-299	4541	2	9596	DATE
ftr-299	4541	3	77	CARDINAL
ftr-299	4541	4	37806	CARDINAL
ftr-299	4541	5	6/25/12	CARDINAL
ftr-299	4545	1	10 percent	PERCENT
ftr-299	4547	1	t.d. 9621	ORG
ftr-299	4547	2	78	CARDINAL
ftr-299	4547	3	34874	CARDINAL
ftr-299	4547	4	6/11/13	CARDINAL
ftr-299	4548	1	10 percent	PERCENT
ftr-299	4556	1	monthly	DATE
ftr-299	4557	1	2	CARDINAL
ftr-299	4558	1	chemence medical products, inc.	ORG
ftr-299	4558	2	v. medline industries, inc.	ORG
ftr-299	4558	3	112	CARDINAL
ftr-299	4558	4	2013-7245	DATE
ftr-299	4558	5	ga	ORG
ftr-299	4558	6	12/5/13	CARDINAL
ftr-299	4559	1	2.3 percent	PERCENT
ftr-299	4561	1	https://checkpoint.riag.com/app/main/doclinknew?usid=684598a089&docid=iea03806637f7c857a8dfa3ed1427e053&srcdocid=t0newsltr%3a624826.1dr7&feature=tnews&lastcpreqid=1243697&pinpnt=tregs%3a114406.2&d=d#tregs:114406.2 444	ORG
ftr-299	4561	2	florida	GPE
ftr-299	4562	1	15:5	CARDINAL
ftr-299	4563	1	reg	CARDINAL
ftr-299	4564	1	48.4191-1(c	CARDINAL
ftr-299	4568	1	1	CARDINAL
ftr-299	4569	1	congress	ORG
ftr-299	4570	1	3458	CARDINAL
ftr-299	4570	2	2013	DATE
ftr-299	4570	3	113-63	CARDINAL
ftr-299	4570	4	obama	PERSON
ftr-299	4570	5	12/20/13	CARDINAL
ftr-299	4571	1	2	CARDINAL
ftr-299	4571	2	12/24/12	DATE
ftr-299	4571	3	webster	GPE
ftr-299	4571	4	ny	GPE
ftr-299	4571	5	between 12/24/12 and	DATE
ftr-299	4571	6	1/19/14	CARDINAL