id	sid	eid	entity	type
ftr-307	1	1	florida	GPE
ftr-307	1	2	florida	GPE
ftr-307	1	3	14 2013	DATE
ftr-307	1	4	3 77	CARDINAL
ftr-307	1	5	morgan l. holcomb* i.	PERSON
ftr-307	2	1	77 ii	TIME
ftr-307	3	1	section 104(a)(2	LAW
ftr-307	4	1	81 iii	QUANTITY
ftr-307	4	2	section 104(a)(2	LAW
ftr-307	4	3	89 a.	PERSON
ftr-307	4	4	section 104(a)(2	LAW
ftr-307	5	1	90 b.	PERSON
ftr-307	7	1	93	CARDINAL
ftr-307	7	2	98	CARDINAL
ftr-307	7	3	section 104(a)(2	LAW
ftr-307	7	4	99	CARDINAL
ftr-307	8	1	101	CARDINAL
ftr-307	8	2	102	CARDINAL
ftr-307	8	3	106	CARDINAL
ftr-307	9	1	108	CARDINAL
ftr-307	10	1	109	CARDINAL
ftr-307	11	1	109	CARDINAL
ftr-307	11	2	112	CARDINAL
ftr-307	11	3	d.	NORP
ftr-307	11	4	112 vi	PERSON
ftr-307	11	5	114	CARDINAL
ftr-307	11	6	i.	PERSON
ftr-307	12	1	two	CARDINAL
ftr-307	12	2	hamline university school of law	ORG
ftr-307	13	1	gregg d. polsky	PERSON
ftr-307	14	1	78	CARDINAL
ftr-307	14	2	florida	GPE
ftr-307	16	1	14:3	CARDINAL
ftr-307	22	1	anne	PERSON
ftr-307	22	2	bob	PERSON
ftr-307	23	1	bob	PERSON
ftr-307	24	1	2	CARDINAL
ftr-307	24	2	several days	DATE
ftr-307	24	3	a few weeks	DATE
ftr-307	25	1	several weeks	DATE
ftr-307	25	2	bob	PERSON
ftr-307	26	1	bob	PERSON
ftr-307	27	1	bob	PERSON
ftr-307	27	2	11th	ORDINAL
ftr-307	27	3	annual	DATE
ftr-307	27	4	the university of california-hastings school of law	ORG
ftr-307	27	5	the arizona state university	ORG
ftr-307	27	6	jordan m. barry	PERSON
ftr-307	27	7	andy grewal	PERSON
ftr-307	27	8	mark s. hoose	PERSON
ftr-307	27	9	james m. puckett	PERSON
ftr-307	28	1	hamline university school	ORG
ftr-307	28	2	jessica stoekman	PERSON
ftr-307	28	3	chad thomas	PERSON
ftr-307	28	4	daniel jones	PERSON
ftr-307	29	1	1	CARDINAL
ftr-307	30	1	louis kaplow	PERSON
ftr-307	31	1	louis kaplow	PERSON
ftr-307	31	2	48	CARDINAL
ftr-307	31	3	498	CARDINAL
ftr-307	31	4	508	CARDINAL
ftr-307	31	5	1995	DATE
ftr-307	32	1	2.	CARDINAL
ftr-307	33	1	douglas a. kahn &	PERSON
ftr-307	33	2	jeffrey h. kahn	PERSON
ftr-307	33	3	101-02	CARDINAL
ftr-307	33	4	6th	ORDINAL
ftr-307	33	5	2011	DATE
ftr-307	35	1	99	DATE
ftr-307	37	1	3	CARDINAL
ftr-307	37	2	commissoner v. schleier	PERSON
ftr-307	37	3	515	CARDINAL
ftr-307	37	4	u.s. 323	DATE
ftr-307	37	5	329	CARDINAL
ftr-307	37	6	1995	DATE
ftr-307	37	7	section 104(a)(2	LAW
ftr-307	40	1	199952080	DATE
ftr-307	40	2	jan. 1, 2000	DATE
ftr-307	41	1	congress	ORG
ftr-307	41	2	1996	DATE
ftr-307	43	1	104-737	PRODUCT
ftr-307	43	2	301	CARDINAL
ftr-307	43	3	1996	DATE
ftr-307	43	4	u.s.c.c.a.n. 1677, 1793	LAW
ftr-307	44	1	2013	DATE
ftr-307	44	2	79	CARDINAL
ftr-307	45	1	the same day	DATE
ftr-307	45	2	bob	PERSON
ftr-307	46	1	anne	PERSON
ftr-307	46	2	a few days	DATE
ftr-307	47	1	anne	PERSON
ftr-307	48	1	anne	PERSON
ftr-307	49	1	anne	PERSON
ftr-307	50	1	anne	PERSON
ftr-307	51	1	about 30 percent	PERCENT
ftr-307	51	2	anne.	PERSON
ftr-307	52	1	anne	PERSON
ftr-307	52	2	bob	PERSON
ftr-307	54	1	anne	PERSON
ftr-307	54	2	about one-third	CARDINAL
ftr-307	55	1	anne	PERSON
ftr-307	56	1	section 104(a)(2	LAW
ftr-307	57	1	nta),4	ORG
ftr-307	57	2	the american bar association	ORG
ftr-307	57	3	nta	ORG
ftr-307	58	1	aba	PERSON
ftr-307	58	2	4	CARDINAL
ftr-307	59	1	nat’l	NORP
ftr-307	59	2	2009	DATE
ftr-307	59	3	congress	ORG
ftr-307	59	4	351	CARDINAL
ftr-307	59	5	2009	DATE
ftr-307	60	1	2009	DATE
ftr-307	60	2	annual	DATE
ftr-307	60	3	nat’l	NORP
ftr-307	60	4	2008	DATE
ftr-307	60	5	annual	DATE
ftr-307	60	6	congress	ORG
ftr-307	60	7	472	CARDINAL
ftr-307	61	1	2008	DATE
ftr-307	61	2	annual	DATE
ftr-307	61	3	every year	DATE
ftr-307	62	1	5	CARDINAL
ftr-307	62	2	the american bar association’s	ORG
ftr-307	62	3	june 2010	DATE
ftr-307	62	4	aba	PERSON
ftr-307	63	1	rhonda mcmillion	PERSON
ftr-307	64	1	j.	PERSON
ftr-307	64	2	june 2010	DATE
ftr-307	64	3	65	DATE
ftr-307	66	1	vivian berger	PERSON
ftr-307	66	2	nat’l l.j.	GPE
ftr-307	66	3	sept. 17, 2007	DATE
ftr-307	66	4	habib hanna	PERSON
ftr-307	66	5	13	CARDINAL
ftr-307	67	1	l. rev	PERSON
ftr-307	67	2	161	CARDINAL
ftr-307	67	3	163	CARDINAL
ftr-307	67	4	2009	DATE
ftr-307	68	1	80	CARDINAL
ftr-307	68	2	florida	GPE
ftr-307	69	1	14:3	CARDINAL
ftr-307	69	2	aba	PERSON
ftr-307	74	1	6	CARDINAL
ftr-307	74	2	supra	PERSON
ftr-307	74	3	5	CARDINAL
ftr-307	74	4	65	DATE
ftr-307	75	1	aba	PERSON
ftr-307	75	2	one	CARDINAL
ftr-307	75	3	many years	DATE
ftr-307	81	1	1	CARDINAL
ftr-307	81	2	i. bittker & lawrence lokken	ORG
ftr-307	81	3	3d	CARDINAL
ftr-307	81	4	1999	DATE
ftr-307	81	5	gregg d. polsky &	PERSON
ftr-307	81	6	dan markel	PERSON
ftr-307	81	7	96	CARDINAL
ftr-307	81	8	l. rev	PERSON
ftr-307	81	9	1295	CARDINAL
ftr-307	81	10	1345–46 (2010	DATE
ftr-307	82	1	polsky & markel	ORG
ftr-307	83	1	9	CARDINAL
ftr-307	84	1	david benjamin oppenheimer	PERSON
ftr-307	84	2	california	GPE
ftr-307	84	3	37	CARDINAL
ftr-307	85	1	davis l. rev	PERSON
ftr-307	85	2	511	CARDINAL
ftr-307	85	3	513	CARDINAL
ftr-307	85	4	2003	DATE
ftr-307	89	1	2013	DATE
ftr-307	89	2	81	CARDINAL
ftr-307	91	1	aba	PERSON
ftr-307	91	2	nta	ORG
ftr-307	93	1	section 104(a	LAW
ftr-307	95	1	nta	ORG
ftr-307	95	2	aba	PERSON
ftr-307	96	1	vi	PERSON
ftr-307	98	1	section 104	LAW
ftr-307	98	2	first	ORDINAL
ftr-307	100	1	10	CARDINAL
ftr-307	103	1	11	CARDINAL
ftr-307	104	1	104(a)(2	CARDINAL
ftr-307	105	1	12	CARDINAL
ftr-307	106	1	macomber	DATE
ftr-307	106	2	252	CARDINAL
ftr-307	106	3	u.s.	GPE
ftr-307	106	4	189	CARDINAL
ftr-307	106	5	193	CARDINAL
ftr-307	107	1	13	CARDINAL
ftr-307	108	1	joseph j. thorndike	PERSON
ftr-307	108	2	1929-1938	DATE
ftr-307	108	3	73	CARDINAL
ftr-307	110	1	95	CARDINAL
ftr-307	110	2	96	DATE
ftr-307	110	3	2010	DATE
ftr-307	112	1	14	CARDINAL
ftr-307	113	1	v. glenshaw glass co.	PERSON
ftr-307	113	2	348	CARDINAL
ftr-307	113	3	426	CARDINAL
ftr-307	113	4	429	CARDINAL
ftr-307	113	5	431	CARDINAL
ftr-307	113	6	1955	DATE
ftr-307	114	1	82	CARDINAL
ftr-307	114	2	florida	GPE
ftr-307	115	1	14:3	CARDINAL
ftr-307	117	1	congress	ORG
ftr-307	117	2	congress	ORG
ftr-307	118	1	15	CARDINAL
ftr-307	119	1	andrew d. appleby	PERSON
ftr-307	119	2	irs	ORG
ftr-307	119	3	33	CARDINAL
ftr-307	119	4	l. rev	PERSON
ftr-307	119	5	43,	DATE
ftr-307	119	6	44	DATE
ftr-307	119	7	joseph m. dodge	PERSON
ftr-307	119	8	4	CARDINAL
ftr-307	119	9	fla	GPE
ftr-307	120	1	685	CARDINAL
ftr-307	120	2	729	CARDINAL
ftr-307	120	3	2000	DATE
ftr-307	121	1	lawrence a. zelenak & martin j. mcmahon	PERSON
ftr-307	121	2	jr.	PERSON
ftr-307	121	3	84	CARDINAL
ftr-307	121	4	1299	CARDINAL
ftr-307	121	5	1308	DATE
ftr-307	121	6	aug. 30, 1999	DATE
ftr-307	122	1	16	CARDINAL
ftr-307	123	1	61(a	CARDINAL
ftr-307	124	1	17	CARDINAL
ftr-307	124	2	glenshaw glass co.	ORG
ftr-307	124	3	348	CARDINAL
ftr-307	124	4	u.s.	GPE
ftr-307	124	5	429	CARDINAL
ftr-307	124	6	congress	ORG
ftr-307	125	1	18	CARDINAL
ftr-307	126	1	543	CARDINAL
ftr-307	126	2	426	CARDINAL
ftr-307	126	3	433	CARDINAL
ftr-307	126	4	2005	DATE
ftr-307	127	1	section 61	LAW
ftr-307	127	2	v. kowalski	PERSON
ftr-307	127	3	434	CARDINAL
ftr-307	127	4	82	CARDINAL
ftr-307	127	5	1977	DATE
ftr-307	127	6	congress	ORG
ftr-307	128	1	19	CARDINAL
ftr-307	129	1	raytheon prod.	ORG
ftr-307	131	1	144	CARDINAL
ftr-307	131	2	110	CARDINAL
ftr-307	131	3	113	CARDINAL
ftr-307	131	4	1st	ORDINAL
ftr-307	132	1	joseph m. dodge	PERSON
ftr-307	132	2	murphy	PERSON
ftr-307	132	3	8	CARDINAL
ftr-307	132	4	fla	GPE
ftr-307	133	1	369	CARDINAL
ftr-307	133	2	424	CARDINAL
ftr-307	133	3	2007	DATE
ftr-307	134	1	murphy	PERSON
ftr-307	135	1	20	CARDINAL
ftr-307	136	1	raytheon prod.	ORG
ftr-307	138	1	144	CARDINAL
ftr-307	138	2	113	CARDINAL
ftr-307	140	1	2013	DATE
ftr-307	140	2	83	CARDINAL
ftr-307	142	1	congress	ORG
ftr-307	144	1	2	CARDINAL
ftr-307	147	1	2	CARDINAL
ftr-307	149	1	exclusion.24	GPE
ftr-307	149	2	treasury	ORG
ftr-307	149	3	1995	DATE
ftr-307	149	4	the supreme court	ORG
ftr-307	149	5	1996	DATE
ftr-307	151	1	one	CARDINAL
ftr-307	151	2	damages.27	ORG
ftr-307	151	3	21	DATE
ftr-307	153	1	22	CARDINAL
ftr-307	156	1	1.104-1(c	CARDINAL
ftr-307	156	2	2011	DATE
ftr-307	157	1	24	CARDINAL
ftr-307	158	1	77	DATE
ftr-307	160	1	3106	CARDINAL
ftr-307	160	2	jan. 23, 2012	DATE
ftr-307	161	1	25	CARDINAL
ftr-307	161	2	515	CARDINAL
ftr-307	161	3	323	CARDINAL
ftr-307	161	4	1995	DATE
ftr-307	162	1	26	CARDINAL
ftr-307	163	1	t.d	PERSON
ftr-307	163	2	77	DATE
ftr-307	165	1	3106	CARDINAL
ftr-307	165	2	3107	DATE
ftr-307	165	3	jan. 23, 2012	DATE
ftr-307	166	1	27	CARDINAL
ftr-307	169	1	glenda g. cochran &	PERSON
ftr-307	169	2	john s. campbell	PERSON
ftr-307	169	3	58	CARDINAL
ftr-307	170	1	96	CARDINAL
ftr-307	170	2	96	DATE
ftr-307	170	3	1997	DATE
ftr-307	170	4	1996	DATE
ftr-307	170	5	one	CARDINAL
ftr-307	171	1	2012-12	DATE
ftr-307	171	2	6	CARDINAL
ftr-307	172	1	84	CARDINAL
ftr-307	172	2	florida	GPE
ftr-307	173	1	14:3	CARDINAL
ftr-307	173	2	104	ORG
ftr-307	174	1	first	ORDINAL
ftr-307	174	2	1918	DATE
ftr-307	180	1	congress	ORG
ftr-307	180	2	supreme court	ORG
ftr-307	180	3	1918	DATE
ftr-307	180	4	congress	ORG
ftr-307	181	1	28	CARDINAL
ftr-307	183	1	29	CARDINAL
ftr-307	184	1	stadnyk v. commissioner	PERSON
ftr-307	184	2	96	CARDINAL
ftr-307	185	1	cch	PERSON
ftr-307	185	2	475	CARDINAL
ftr-307	185	3	476	CARDINAL
ftr-307	186	1	¶ 2008-289	DATE
ftr-307	186	2	1576	DATE
ftr-307	186	3	2008	DATE
ftr-307	186	4	aff’d	ORG
ftr-307	186	5	367	CARDINAL
ftr-307	186	6	586	CARDINAL
ftr-307	186	7	6th	ORDINAL
ftr-307	186	8	2010	DATE
ftr-307	186	9	section 104(a)(2	LAW
ftr-307	188	1	d.	NORP
ftr-307	189	1	30	CARDINAL
ftr-307	190	1	1918	DATE
ftr-307	191	1	254	CARDINAL
ftr-307	192	1	40	CARDINAL
ftr-307	193	1	1066	DATE
ftr-307	193	2	1919	DATE
ftr-307	194	1	1913	DATE
ftr-307	195	1	dodge	ORG
ftr-307	195	2	murphy	PERSON
ftr-307	195	3	19	CARDINAL
ftr-307	195	4	372	CARDINAL
ftr-307	195	5	congress	ORG
ftr-307	195	6	1909	DATE
ftr-307	195	7	1913	DATE
ftr-307	196	1	the early years	DATE
ftr-307	196	2	1918-31	DATE
ftr-307	196	3	only 5.6 percent	PERCENT
ftr-307	196	4	the united states	GPE
ftr-307	197	1	sergio pareja	PERSON
ftr-307	197	2	2008	DATE
ftr-307	198	1	l. rev	PERSON
ftr-307	198	2	841	CARDINAL
ftr-307	198	3	851	CARDINAL
ftr-307	198	4	2008	DATE
ftr-307	198	5	michael j. graetz	PERSON
ftr-307	198	6	100 million	CARDINAL
ftr-307	198	7	the united states	GPE
ftr-307	198	8	86	CARDINAL
ftr-307	200	1	dodge	ORG
ftr-307	200	2	murphy	PERSON
ftr-307	200	3	19	CARDINAL
ftr-307	200	4	385	CARDINAL
ftr-307	201	1	2013	DATE
ftr-307	202	1	85	CARDINAL
ftr-307	202	2	congress	ORG
ftr-307	203	1	1910s	DATE
ftr-307	205	1	glenshaw	PERSON
ftr-307	205	2	glenshaw	PERSON
ftr-307	205	3	congress	ORG
ftr-307	205	4	congress	ORG
ftr-307	205	5	compassion.34	ORG
ftr-307	205	6	one	CARDINAL
ftr-307	208	1	31	CARDINAL
ftr-307	209	1	v. united states	GPE
ftr-307	209	2	519	CARDINAL
ftr-307	209	3	u.s. 79	DATE
ftr-307	209	4	84	DATE
ftr-307	209	5	section 104’s	LAW
ftr-307	210	1	doyle v. mitchell brothers co.	PERSON
ftr-307	210	2	247	CARDINAL
ftr-307	210	3	u.s. 179	GPE
ftr-307	210	4	187	CARDINAL
ftr-307	210	5	1918	DATE
ftr-307	210	6	s. pacific co.	ORG
ftr-307	210	7	lowe	ORG
ftr-307	210	8	247	CARDINAL
ftr-307	210	9	u.s.	GPE
ftr-307	210	10	330	CARDINAL
ftr-307	210	11	335	CARDINAL
ftr-307	210	12	1918	DATE
ftr-307	211	1	the house of representatives	ORG
ftr-307	212	1	519	CARDINAL
ftr-307	212	2	u.s.	GPE
ftr-307	213	1	767	CARDINAL
ftr-307	213	2	1918	DATE
ftr-307	213	3	31	CARDINAL
ftr-307	215	1	gen	PERSON
ftr-307	215	2	304	CARDINAL
ftr-307	215	3	308	CARDINAL
ftr-307	215	4	1918	DATE
ftr-307	215	5	2747	CARDINAL
ftr-307	215	6	20	CARDINAL
ftr-307	216	1	dec	DATE
ftr-307	218	1	457	CARDINAL
ftr-307	218	2	1918	DATE
ftr-307	219	1	32	CARDINAL
ftr-307	220	1	348	CARDINAL
ftr-307	220	2	426	CARDINAL
ftr-307	220	3	432	CARDINAL
ftr-307	221	1	murphy	PERSON
ftr-307	221	2	19	CARDINAL
ftr-307	221	3	383	CARDINAL
ftr-307	221	4	the supreme court	ORG
ftr-307	221	5	macomber	DATE
ftr-307	221	6	earlier days	DATE
ftr-307	222	1	33	CARDINAL
ftr-307	223	1	348	CARDINAL
ftr-307	223	2	426	CARDINAL
ftr-307	223	3	432–33	DATE
ftr-307	224	1	34	CARDINAL
ftr-307	225	1	j. martin burke	PERSON
ftr-307	225	2	michael k. friel	PERSON
ftr-307	225	3	183	CARDINAL
ftr-307	225	4	9th	ORDINAL
ftr-307	225	5	2010	DATE
ftr-307	226	1	burke & friel	ORG
ftr-307	227	1	35	CARDINAL
ftr-307	228	1	304	CARDINAL
ftr-307	228	2	574	CARDINAL
ftr-307	228	3	576	CARDINAL
ftr-307	228	4	9th	ORDINAL
ftr-307	228	5	1962	DATE
ftr-307	229	1	36	CARDINAL
ftr-307	230	1	florida	GPE
ftr-307	231	1	14:3	CARDINAL
ftr-307	231	2	joseph dodge	PERSON
ftr-307	231	3	section 104	LAW
ftr-307	234	1	decades	DATE
ftr-307	234	2	section 104(a)(2	LAW
ftr-307	234	3	section 104	LAW
ftr-307	234	4	1989	DATE
ftr-307	234	5	congress	ORG
ftr-307	235	1	1989	DATE
ftr-307	235	2	congress	ORG
ftr-307	236	1	”43 37	DATE
ftr-307	237	1	murphy v. united states	ORG
ftr-307	237	2	493	CARDINAL
ftr-307	237	3	170	CARDINAL
ftr-307	237	4	d.c	GPE
ftr-307	237	5	cir	ORG
ftr-307	237	6	2007	DATE
ftr-307	237	7	murphy v. united states	PERSON
ftr-307	237	8	460	CARDINAL
ftr-307	237	9	79	CARDINAL
ftr-307	237	10	d.c	GPE
ftr-307	238	1	2006	DATE
ftr-307	239	1	murphy	PERSON
ftr-307	239	2	first	ORDINAL
ftr-307	239	3	dodge	ORG
ftr-307	239	4	murphy	PERSON
ftr-307	239	5	19	CARDINAL
ftr-307	239	6	426–27	CARDINAL
ftr-307	240	1	38	CARDINAL
ftr-307	241	1	dodge	ORG
ftr-307	241	2	murphy	PERSON
ftr-307	241	3	19	CARDINAL
ftr-307	241	4	391	CARDINAL
ftr-307	241	5	417	CARDINAL
ftr-307	241	6	39	CARDINAL
ftr-307	242	1	417	CARDINAL
ftr-307	243	1	418–23	DATE
ftr-307	244	1	41	CARDINAL
ftr-307	245	1	hawkins v. commissioner	PERSON
ftr-307	245	2	6 b.t.a	QUANTITY
ftr-307	245	3	1023, 1024–25	DATE
ftr-307	245	4	1927	DATE
ftr-307	246	1	burke & friel	ORG
ftr-307	246	2	34	CARDINAL
ftr-307	246	3	184	CARDINAL
ftr-307	246	4	congress	ORG
ftr-307	247	1	42	CARDINAL
ftr-307	249	1	101	CARDINAL
ftr-307	249	2	1354–55	CARDINAL
ftr-307	249	3	1989	DATE
ftr-307	249	4	1989	DATE
ftr-307	249	5	u.s.c.c.a.n. 1906	LAW
ftr-307	249	6	2824–25	CARDINAL
ftr-307	250	1	43	CARDINAL
ftr-307	251	1	1989	DATE
ftr-307	253	1	101	CARDINAL
ftr-307	253	2	103	CARDINAL
ftr-307	254	1	2379	CARDINAL
ftr-307	254	2	1989	DATE
ftr-307	256	1	patrick e. hobbs	PERSON
ftr-307	256	2	congress	ORG
ftr-307	256	3	2013	DATE
ftr-307	256	4	87	CARDINAL
ftr-307	256	5	congress	ORG
ftr-307	256	6	section 104(a).44	LAW
ftr-307	256	7	section 104(a)(2	LAW
ftr-307	256	8	1996	DATE
ftr-307	257	1	congress	ORG
ftr-307	258	1	congress	ORG
ftr-307	258	2	section 104(a).46	LAW
ftr-307	258	3	1996	DATE
ftr-307	260	1	two	CARDINAL
ftr-307	260	2	schleier48	ORG
ftr-307	260	3	united states v. burke,49	ORG
ftr-307	260	4	section 104(a)(2	LAW
ftr-307	261	1	burke	GPE
ftr-307	261	2	section 102(a)(2	LAW
ftr-307	261	3	76	CARDINAL
ftr-307	261	4	neb.	GPE
ftr-307	261	5	51	CARDINAL
ftr-307	261	6	74	DATE
ftr-307	261	7	1997	DATE
ftr-307	262	1	hereinafter hobbs	PERSON
ftr-307	262	2	congress	ORG
ftr-307	262	3	1989	DATE
ftr-307	263	1	44	DATE
ftr-307	264	1	hobbs	ORG
ftr-307	264	2	congress	ORG
ftr-307	264	3	43	CARDINAL
ftr-307	264	4	75.	DATE
ftr-307	265	1	united states	GPE
ftr-307	265	2	burke	PERSON
ftr-307	265	3	504	CARDINAL
ftr-307	265	4	u.s. 229	DATE
ftr-307	265	5	236	CARDINAL
ftr-307	265	6	1992	DATE
ftr-307	266	1	46	DATE
ftr-307	267	1	1996	DATE
ftr-307	269	1	104-188	CARDINAL
ftr-307	269	2	1605	DATE
ftr-307	269	3	110	CARDINAL
ftr-307	270	1	1755	CARDINAL
ftr-307	270	2	1838-39	DATE
ftr-307	271	1	47	DATE
ftr-307	273	1	104-737	PRODUCT
ftr-307	273	2	300–01	CARDINAL
ftr-307	273	3	1996	DATE
ftr-307	274	1	1996	DATE
ftr-307	274	2	u.s.c.c.a.n. 1474,	LAW
ftr-307	274	3	1792–93	CARDINAL
ftr-307	275	1	48	DATE
ftr-307	276	1	515	CARDINAL
ftr-307	276	2	323, 336–37 (1995	DATE
ftr-307	276	3	104-737	PRODUCT
ftr-307	276	4	47	DATE
ftr-307	276	5	300	CARDINAL
ftr-307	276	6	1996	DATE
ftr-307	277	1	1792	DATE
ftr-307	278	1	49	CARDINAL
ftr-307	279	1	504	CARDINAL
ftr-307	279	2	229	CARDINAL
ftr-307	279	3	237	CARDINAL
ftr-307	279	4	1992	DATE
ftr-307	280	1	50	CARDINAL
ftr-307	281	1	burke	ORG
ftr-307	281	2	504	CARDINAL
ftr-307	281	3	u.s.	GPE
ftr-307	281	4	242	CARDINAL
ftr-307	282	1	the tennessee valley authority	ORG
ftr-307	283	1	230	CARDINAL
ftr-307	283	2	31	CARDINAL
ftr-307	286	1	232	CARDINAL
ftr-307	286	2	88	CARDINAL
ftr-307	286	3	florida	GPE
ftr-307	288	1	14:3	CARDINAL
ftr-307	288	2	burke	ORG
ftr-307	288	3	burke	PERSON
ftr-307	288	4	one	CARDINAL
ftr-307	288	5	the age of 60	DATE
ftr-307	289	1	30,000	MONEY
ftr-307	289	2	the entire $30,000	MONEY
ftr-307	289	3	section 104(a)(2	LAW
ftr-307	292	1	one	CARDINAL
ftr-307	292	2	supreme court	ORG
ftr-307	293	1	1996	DATE
ftr-307	295	1	51	CARDINAL
ftr-307	296	1	235	CARDINAL
ftr-307	296	2	238	CARDINAL
ftr-307	296	3	52	CARDINAL
ftr-307	296	4	515	CARDINAL
ftr-307	296	5	u.s.	GPE
ftr-307	296	6	337	CARDINAL
ftr-307	297	1	53	CARDINAL
ftr-307	298	1	330	CARDINAL
ftr-307	298	2	54	CARDINAL
ftr-307	299	1	329	CARDINAL
ftr-307	300	1	55	CARDINAL
ftr-307	301	1	329–30	CARDINAL
ftr-307	302	1	56	CARDINAL
ftr-307	303	1	330	CARDINAL
ftr-307	303	2	57	CARDINAL
ftr-307	304	1	519	CARDINAL
ftr-307	305	1	1996	DATE
ftr-307	305	2	congress	ORG
ftr-307	306	1	1996	DATE
ftr-307	308	1	104-188	CARDINAL
ftr-307	308	2	1605	DATE
ftr-307	308	3	110	CARDINAL
ftr-307	309	1	1755	CARDINAL
ftr-307	309	2	1838–39 (1996	DATE
ftr-307	310	1	1989	DATE
ftr-307	310	2	2	CARDINAL
ftr-307	313	1	1989	DATE
ftr-307	314	1	2013	DATE
ftr-307	315	1	89	CARDINAL
ftr-307	317	1	pre-1996	DATE
ftr-307	317	2	1996	DATE
ftr-307	317	3	congress	ORG
ftr-307	317	4	1996	DATE
ftr-307	319	1	burke	ORG
ftr-307	320	1	section 104(a)(2	LAW
ftr-307	320	2	persist.62 58	DATE
ftr-307	321	1	519	CARDINAL
ftr-307	321	2	u.s.	GPE
ftr-307	321	3	82	CARDINAL
ftr-307	321	4	59	CARDINAL
ftr-307	322	1	83	DATE
ftr-307	322	2	60	CARDINAL
ftr-307	324	1	two	CARDINAL
ftr-307	324	2	section 104	LAW
ftr-307	324	3	second	ORDINAL
ftr-307	325	1	venable	PERSON
ftr-307	325	2	86	CARDINAL
ftr-307	326	1	cch	PERSON
ftr-307	326	2	254	CARDINAL
ftr-307	327	1	¶ 2003-240	DATE
ftr-307	327	2	2003	DATE
ftr-307	327	3	t.c. summ	PERSON
ftr-307	329	1	2004-28	DATE
ftr-307	329	2	9	DATE
ftr-307	329	3	mar. 12, 2004	DATE
ftr-307	330	1	62	CARDINAL
ftr-307	331	1	congress	ORG
ftr-307	331	2	section 104(a)(2	LAW
ftr-307	332	1	hobbs	ORG
ftr-307	332	2	congress	ORG
ftr-307	332	3	43	CARDINAL
ftr-307	332	4	83	DATE
ftr-307	333	1	section 104(a)(2	LAW
ftr-307	333	2	hobbs	PERSON
ftr-307	334	1	first	ORDINAL
ftr-307	335	1	frank j. doti	PERSON
ftr-307	335	2	75	CARDINAL
ftr-307	336	1	u. l. rev	PERSON
ftr-307	336	2	61	CARDINAL
ftr-307	336	3	79	DATE
ftr-307	336	4	1997	DATE
ftr-307	336	5	nearly eighty years	DATE
ftr-307	337	1	f. philip manns jr.	PERSON
ftr-307	337	2	section 104(a)(2	LAW
ftr-307	337	3	46	CARDINAL
ftr-307	338	1	l. rev	PERSON
ftr-307	338	2	347	CARDINAL
ftr-307	338	3	351	CARDINAL
ftr-307	338	4	1998	DATE
ftr-307	339	1	hereinafter manns	PERSON
ftr-307	341	1	nta	ORG
ftr-307	341	2	at least two	CARDINAL
ftr-307	342	1	2009	DATE
ftr-307	342	2	annual	DATE
ftr-307	342	3	4	CARDINAL
ftr-307	342	4	351–54	DATE
ftr-307	342	5	2008	DATE
ftr-307	342	6	annual	DATE
ftr-307	342	7	90	CARDINAL
ftr-307	342	8	florida	GPE
ftr-307	343	1	14:3	CARDINAL
ftr-307	344	1	first	ORDINAL
ftr-307	345	1	second	ORDINAL
ftr-307	347	1	a.	PERSON
ftr-307	347	2	section 104(a)(2	LAW
ftr-307	348	1	congress	ORG
ftr-307	349	1	congress	ORG
ftr-307	350	1	chappell v. international steel group.63	ORG
ftr-307	350	2	section 104(a)(2	LAW
ftr-307	350	3	chappell	GPE
ftr-307	353	1	sixth	ORDINAL
ftr-307	353	2	4	CARDINAL
ftr-307	353	3	471	CARDINAL
ftr-307	353	4	every year	DATE
ftr-307	354	1	63	CARDINAL
ftr-307	354	2	105	CARDINAL
ftr-307	354	3	2010-1229	DATE
ftr-307	354	4	1230	DATE
ftr-307	354	5	n.d. ind	GPE
ftr-307	355	1	2010	DATE
ftr-307	356	1	64	CARDINAL
ftr-307	358	1	66	CARDINAL
ftr-307	361	1	90	CARDINAL
ftr-307	362	1	cch	PERSON
ftr-307	362	2	445	CARDINAL
ftr-307	362	3	446	CARDINAL
ftr-307	363	1	¶ 2005-25	DATE
ftr-307	363	2	1860 (2005	DATE
ftr-307	366	1	99	CARDINAL
ftr-307	367	1	cch	PERSON
ftr-307	367	2	1032	DATE
ftr-307	367	3	1034	DATE
ftr-307	368	1	¶ 2005-5	DATE
ftr-307	368	2	47	DATE
ftr-307	368	3	2010	DATE
ftr-307	369	1	2013	DATE
ftr-307	370	1	91	CARDINAL
ftr-307	371	1	damages.68	NORP
ftr-307	371	2	shelton v. commissioner	PERSON
ftr-307	371	3	69	CARDINAL
ftr-307	372	1	shelton	GPE
ftr-307	375	1	hansen v. commissioner,73	PERSON
ftr-307	376	1	first	ORDINAL
ftr-307	376	2	67	CARDINAL
ftr-307	377	1	367	CARDINAL
ftr-307	377	2	586	CARDINAL
ftr-307	377	3	587–89	CARDINAL
ftr-307	377	4	6th	ORDINAL
ftr-307	377	5	2010	DATE
ftr-307	378	1	68	CARDINAL
ftr-307	379	1	594	CARDINAL
ftr-307	380	1	69	CARDINAL
ftr-307	381	1	97	CARDINAL
ftr-307	382	1	1592	DATE
ftr-307	382	2	1593-94	DATE
ftr-307	383	1	¶ 2009-116	DATE
ftr-307	383	2	849	CARDINAL
ftr-307	383	3	2009	DATE
ftr-307	384	1	70	CARDINAL
ftr-307	384	2	97	CARDINAL
ftr-307	385	1	cch	PERSON
ftr-307	385	2	1594	DATE
ftr-307	385	3	¶ 2009-116	DATE
ftr-307	385	4	849	CARDINAL
ftr-307	385	5	71	CARDINAL
ftr-307	386	1	diane ackerman	PERSON
ftr-307	386	2	new york times	ORG
ftr-307	386	3	march 24, 2012	DATE
ftr-307	386	4	4:28 pm	TIME
ftr-307	386	5	ucla	PERSON
ftr-307	386	6	naomi eisenberg	PERSON
ftr-307	387	1	ackerman	PERSON
ftr-307	389	1	david depianto	PERSON
ftr-307	389	2	36	CARDINAL
ftr-307	390	1	115	CARDINAL
ftr-307	390	2	117	CARDINAL
ftr-307	390	3	2012	DATE
ftr-307	392	1	72	DATE
ftr-307	393	1	shelton	PERSON
ftr-307	393	2	97	CARDINAL
ftr-307	394	1	cch	PERSON
ftr-307	394	2	1594	DATE
ftr-307	394	3	¶ 2009-116	DATE
ftr-307	394	4	849	CARDINAL
ftr-307	395	1	73	CARDINAL
ftr-307	395	2	97	CARDINAL
ftr-307	396	1	1450-51	DATE
ftr-307	397	1	¶ 2009-87	DATE
ftr-307	397	2	644–45	DATE
ftr-307	397	3	2009	DATE
ftr-307	398	1	92	CARDINAL
ftr-307	398	2	florida	GPE
ftr-307	399	1	14:3	CARDINAL
ftr-307	399	2	second	ORDINAL
ftr-307	399	3	theory.76	CARDINAL
ftr-307	399	4	section 104(a)(2	LAW
ftr-307	400	1	amos v.	PERSON
ftr-307	401	1	120,000	MONEY
ftr-307	401	2	200,000	MONEY
ftr-307	401	3	amos	PERSON
ftr-307	402	1	at least two	CARDINAL
ftr-307	402	2	74	CARDINAL
ftr-307	403	1	97	CARDINAL
ftr-307	404	1	cch	PERSON
ftr-307	404	2	1447	CARDINAL
ftr-307	405	1	¶ 2009-87	DATE
ftr-307	405	2	639–40	DATE
ftr-307	406	1	75. 97	CARDINAL
ftr-307	407	1	cch	PERSON
ftr-307	407	2	1447	CARDINAL
ftr-307	408	1	¶ 2009-87	DATE
ftr-307	408	2	640	CARDINAL
ftr-307	409	1	76	CARDINAL
ftr-307	410	1	97	CARDINAL
ftr-307	411	1	cch	PERSON
ftr-307	411	2	1448	CARDINAL
ftr-307	412	1	¶ 2009-87	DATE
ftr-307	412	2	641	CARDINAL
ftr-307	414	1	97	CARDINAL
ftr-307	415	1	cch	PERSON
ftr-307	415	2	1450-51	DATE
ftr-307	416	1	¶ 2009-87	DATE
ftr-307	416	2	644–45	CARDINAL
ftr-307	418	1	nield v. commissioner	PERSON
ftr-307	418	2	t.c. summ	PERSON
ftr-307	420	1	2002-12	DATE
ftr-307	420	2	2	DATE
ftr-307	420	3	19-20	CARDINAL
ftr-307	420	4	aug. 27, 2002	DATE
ftr-307	421	1	mumy v. commissioner	PERSON
ftr-307	421	2	t.c. summ	PERSON
ftr-307	423	1	2005	DATE
ftr-307	423	2	122	CARDINAL
ftr-307	423	3	2-3	DATE
ftr-307	423	4	14-15	CARDINAL
ftr-307	423	5	aug. 24, 2005	DATE
ftr-307	423	6	section 104(a)(2	LAW
ftr-307	424	1	79	CARDINAL
ftr-307	425	1	86	CARDINAL
ftr-307	426	1	cch	PERSON
ftr-307	426	2	663	CARDINAL
ftr-307	426	3	667	CARDINAL
ftr-307	427	1	¶ 2003-329	DATE
ftr-307	427	2	1899–1900 (2003	DATE
ftr-307	428	1	amos	PERSON
ftr-307	428	2	nba	ORG
ftr-307	428	3	dennis rodman	PERSON
ftr-307	429	1	amos	PERSON
ftr-307	430	1	rodman	PERSON
ftr-307	430	2	amos	PERSON
ftr-307	431	1	86	CARDINAL
ftr-307	432	1	cch	PERSON
ftr-307	432	2	663	CARDINAL
ftr-307	433	1	¶ 2003-329	DATE
ftr-307	433	2	1894	DATE
ftr-307	435	1	80	CARDINAL
ftr-307	436	1	86	CARDINAL
ftr-307	437	1	cch	PERSON
ftr-307	437	2	663–64	CARDINAL
ftr-307	438	1	¶ 2003-329	DATE
ftr-307	439	1	81	CARDINAL
ftr-307	440	1	86	CARDINAL
ftr-307	441	1	cch	PERSON
ftr-307	441	2	667	CARDINAL
ftr-307	442	1	¶ 2003-329	DATE
ftr-307	442	2	1899	DATE
ftr-307	443	1	82	CARDINAL
ftr-307	444	1	99	CARDINAL
ftr-307	445	1	1047	DATE
ftr-307	446	1	¶ 2010-009	DATE
ftr-307	446	2	2010	DATE
ftr-307	446	3	99	CARDINAL
ftr-307	447	1	cch) 1583, t.c.m	ORG
ftr-307	448	1	¶ 2010-142	DATE
ftr-307	448	2	2010	DATE
ftr-307	449	1	2013	DATE
ftr-307	450	1	93	CARDINAL
ftr-307	450	2	congress	ORG
ftr-307	450	3	section 104(a)(2	LAW
ftr-307	451	1	section 104(a)(2	LAW
ftr-307	455	1	irs	ORG
ftr-307	456	1	two	CARDINAL
ftr-307	456	2	section 104(a)(2	LAW
ftr-307	458	1	several months later	DATE
ftr-307	459	1	fired.89	DATE
ftr-307	459	2	eight	CARDINAL
ftr-307	459	3	first	ORDINAL
ftr-307	459	4	seven	CARDINAL
ftr-307	459	5	americans	NORP
ftr-307	459	6	claims.91	PERSON
ftr-307	459	7	83	DATE
ftr-307	461	1	1.104-1(c	CARDINAL
ftr-307	462	1	84	CARDINAL
ftr-307	463	1	99	CARDINAL
ftr-307	464	1	1047	DATE
ftr-307	465	1	¶ 2010-009	DATE
ftr-307	465	2	2010	DATE
ftr-307	466	1	85	CARDINAL
ftr-307	466	2	99	CARDINAL
ftr-307	467	1	cch) 1583, t.c.m	ORG
ftr-307	468	1	¶ 2010-142	DATE
ftr-307	468	2	2010	DATE
ftr-307	469	1	86	CARDINAL
ftr-307	469	2	domeny	ORG
ftr-307	469	3	99	CARDINAL
ftr-307	470	1	cch	PERSON
ftr-307	470	2	1048	CARDINAL
ftr-307	471	1	¶ 2010-009	DATE
ftr-307	471	2	67	DATE
ftr-307	472	1	87	CARDINAL
ftr-307	476	1	91	CARDINAL
ftr-307	477	1	first	ORDINAL
ftr-307	477	2	seven	CARDINAL
ftr-307	477	3	94	CARDINAL
ftr-307	477	4	florida	GPE
ftr-307	479	1	14:3	CARDINAL
ftr-307	480	1	about $33,000	MONEY
ftr-307	480	2	around $8,000	MONEY
ftr-307	480	3	an additional $8,000	MONEY
ftr-307	480	4	first	ORDINAL
ftr-307	480	5	two	CARDINAL
ftr-307	480	6	about $16,000	MONEY
ftr-307	480	7	section 104(a)(2),96	LAW
ftr-307	481	1	california	GPE
ftr-307	482	1	1964	DATE
ftr-307	483	1	americans	NORP
ftr-307	483	2	1967	DATE
ftr-307	484	1	california	GPE
ftr-307	484	2	california	GPE
ftr-307	485	1	99	CARDINAL
ftr-307	486	1	cch	PERSON
ftr-307	486	2	1048	CARDINAL
ftr-307	487	1	¶ 2010-009	DATE
ftr-307	487	2	68	DATE
ftr-307	488	1	92	CARDINAL
ftr-307	491	1	99	CARDINAL
ftr-307	492	1	cch	PERSON
ftr-307	492	2	1049	CARDINAL
ftr-307	493	1	¶ 2010-009	DATE
ftr-307	493	2	68	CARDINAL
ftr-307	494	1	95	CARDINAL
ftr-307	495	1	99	CARDINAL
ftr-307	496	1	cch	PERSON
ftr-307	496	2	1049	CARDINAL
ftr-307	497	1	¶ 2010-009	DATE
ftr-307	497	2	68	DATE
ftr-307	498	1	96	CARDINAL
ftr-307	498	2	hellesen v. commissioner	ORG
ftr-307	498	3	97	CARDINAL
ftr-307	499	1	1810, 1813	DATE
ftr-307	500	1	¶ 2009-143	DATE
ftr-307	500	2	1170	CARDINAL
ftr-307	500	3	2009	DATE
ftr-307	502	1	goode v. commissioner	PERSON
ftr-307	502	2	91	CARDINAL
ftr-307	503	1	901	CARDINAL
ftr-307	503	2	903	CARDINAL
ftr-307	504	1	¶ 2006-048	DATE
ftr-307	504	2	378–81	DATE
ftr-307	504	3	2006	DATE
ftr-307	504	4	06-1219	CARDINAL
ftr-307	504	5	d.c	GPE
ftr-307	504	6	2008	DATE
ftr-307	505	1	vincent v. commissioner	PERSON
ftr-307	505	2	89	CARDINAL
ftr-307	506	1	cch	PERSON
ftr-307	506	2	1119	DATE
ftr-307	507	1	¶ 2005-095	DATE
ftr-307	507	2	667	CARDINAL
ftr-307	508	1	2013	DATE
ftr-307	509	1	95	CARDINAL
ftr-307	512	1	parkinson	PERSON
ftr-307	514	1	parkinson	PERSON
ftr-307	514	2	second	ORDINAL
ftr-307	515	1	a day	DATE
ftr-307	515	2	350,000	MONEY
ftr-307	516	1	parkinson	PERSON
ftr-307	517	1	irs	ORG
ftr-307	517	2	section 104(a)(2	LAW
ftr-307	518	1	parkinson	PERSON
ftr-307	518	2	97	CARDINAL
ftr-307	518	3	99	CARDINAL
ftr-307	519	1	cch	PERSON
ftr-307	519	2	1049–50	DATE
ftr-307	520	1	¶ 2010-009	DATE
ftr-307	520	2	68–70	CARDINAL
ftr-307	521	1	98	CARDINAL
ftr-307	521	2	99	CARDINAL
ftr-307	522	1	cch) 1583, t.c.m	ORG
ftr-307	523	1	¶ 2010-142	DATE
ftr-307	523	2	2010	DATE
ftr-307	524	1	99	CARDINAL
ftr-307	524	2	99	CARDINAL
ftr-307	525	1	cch	PERSON
ftr-307	525	2	1584	DATE
ftr-307	525	3	¶ 2010-142	DATE
ftr-307	525	4	853	CARDINAL
ftr-307	527	1	second	ORDINAL
ftr-307	528	1	one	CARDINAL
ftr-307	529	1	1584	DATE
ftr-307	530	1	¶ 2010142	DATE
ftr-307	530	2	853	CARDINAL
ftr-307	531	1	100	CARDINAL
ftr-307	531	2	99	CARDINAL
ftr-307	532	1	cch	PERSON
ftr-307	532	2	1584–85	DATE
ftr-307	532	3	¶ 2010-142	DATE
ftr-307	532	4	853	CARDINAL
ftr-307	533	1	101	CARDINAL
ftr-307	533	2	99	CARDINAL
ftr-307	534	1	cch	PERSON
ftr-307	534	2	1587	DATE
ftr-307	534	3	¶ 2010-142	DATE
ftr-307	534	4	857 102	CARDINAL
ftr-307	535	1	99	CARDINAL
ftr-307	536	1	cch	PERSON
ftr-307	536	2	1586	DATE
ftr-307	536	3	¶ 2010-142	DATE
ftr-307	536	4	855–56	DATE
ftr-307	538	1	104-737	PRODUCT
ftr-307	538	2	47	DATE
ftr-307	538	3	1996	DATE
ftr-307	538	4	u.s.c.c.a.n. 1677	LAW
ftr-307	539	1	96	CARDINAL
ftr-307	539	2	florida	GPE
ftr-307	540	1	14:3	CARDINAL
ftr-307	543	1	the pettit court	ORG
ftr-307	544	1	about $500,000	MONEY
ftr-307	545	1	103	CARDINAL
ftr-307	546	1	99	CARDINAL
ftr-307	547	1	cch	PERSON
ftr-307	547	2	1586	DATE
ftr-307	547	3	¶ 2010-142	DATE
ftr-307	547	4	856	CARDINAL
ftr-307	549	1	lindsey v. commissioner	PERSON
ftr-307	549	2	422	CARDINAL
ftr-307	549	3	684	CARDINAL
ftr-307	549	4	688–89	DATE
ftr-307	549	5	8th cir. 2005	LOC
ftr-307	549	6	sanford v. commissioner	PERSON
ftr-307	549	7	95	CARDINAL
ftr-307	550	1	1618	DATE
ftr-307	550	2	1620	DATE
ftr-307	551	1	¶ 2008-158	DATE
ftr-307	551	2	870	CARDINAL
ftr-307	551	3	2008	DATE
ftr-307	553	1	t.c. summ	PERSON
ftr-307	555	1	2009-99	DATE
ftr-307	555	2	8	DATE
ftr-307	555	3	june 30, 2009	DATE
ftr-307	556	1	104	CARDINAL
ftr-307	558	1	85	CARDINAL
ftr-307	559	1	cch	PERSON
ftr-307	559	2	1124	DATE
ftr-307	560	1	¶ 2003-100	DATE
ftr-307	560	2	2003	DATE
ftr-307	564	1	mayo clinic	ORG
ftr-307	564	2	http://www.mayoclinic	ORG
ftr-307	564	3	jan. 27, 2013	DATE
ftr-307	565	1	105	CARDINAL
ftr-307	565	2	95	CARDINAL
ftr-307	566	1	1341	DATE
ftr-307	567	1	¶ 2008-087	DATE
ftr-307	567	2	2008	DATE
ftr-307	568	1	106	CARDINAL
ftr-307	569	1	ibs	PRODUCT
ftr-307	569	2	up to 55 million	QUANTITY
ftr-307	569	3	americans	NORP
ftr-307	570	1	ibs	PERSON
ftr-307	571	1	ibs symptoms	PERSON
ftr-307	572	1	ibs	PERSON
ftr-307	573	1	jan. 27, 2013	DATE
ftr-307	574	1	107	CARDINAL
ftr-307	575	1	95	CARDINAL
ftr-307	576	1	1341	CARDINAL
ftr-307	576	2	1344	DATE
ftr-307	577	1	¶ 2008-087	DATE
ftr-307	577	2	475–76	DATE
ftr-307	578	1	108	CARDINAL
ftr-307	578	2	97	CARDINAL
ftr-307	579	1	1810	DATE
ftr-307	580	1	2009-143	CARDINAL
ftr-307	580	2	2009	DATE
ftr-307	581	1	http://www.mayoclinic.com/health/sweets-syndrome/ds00752 2013	DATE
ftr-307	581	2	97	CARDINAL
ftr-307	581	3	seven	CARDINAL
ftr-307	582	1	section 104(a)(2	LAW
ftr-307	584	1	109	CARDINAL
ftr-307	584	2	97	CARDINAL
ftr-307	585	1	cch	PERSON
ftr-307	585	2	1811	DATE
ftr-307	586	1	¶ 2009-143	DATE
ftr-307	586	2	1168	DATE
ftr-307	587	1	110	CARDINAL
ftr-307	587	2	97	CARDINAL
ftr-307	588	1	cch	PERSON
ftr-307	588	2	1813	DATE
ftr-307	589	1	¶ 2009-143	DATE
ftr-307	589	2	1170	CARDINAL
ftr-307	590	1	111	CARDINAL
ftr-307	590	2	97	CARDINAL
ftr-307	591	1	1813	DATE
ftr-307	592	1	¶ 2009-143	DATE
ftr-307	592	2	1170	CARDINAL
ftr-307	594	1	hawkins v. commissioner	PERSON
ftr-307	594	2	386	CARDINAL
ftr-307	594	3	fed	ORG
ftr-307	594	4	697	CARDINAL
ftr-307	594	5	9th	ORDINAL
ftr-307	594	6	2010	DATE
ftr-307	594	7	hour	TIME
ftr-307	594	8	139	CARDINAL
ftr-307	594	9	fed	ORG
ftr-307	595	1	319	CARDINAL
ftr-307	595	2	2d	DATE
ftr-307	595	3	2005	DATE
ftr-307	595	4	section 104(a)(2	LAW
ftr-307	595	5	longoria v. commissioner	PERSON
ftr-307	595	6	98	CARDINAL
ftr-307	596	1	11	DATE
ftr-307	596	2	15	DATE
ftr-307	597	1	¶ 2009-162	DATE
ftr-307	597	2	1279	CARDINAL
ftr-307	597	3	2009	DATE
ftr-307	597	4	first	ORDINAL
ftr-307	597	5	93	CARDINAL
ftr-307	598	1	cch	PERSON
ftr-307	598	2	917	CARDINAL
ftr-307	598	3	919	CARDINAL
ftr-307	599	1	¶ 2007-039	DATE
ftr-307	599	2	387–88	DATE
ftr-307	599	3	2007	DATE
ftr-307	599	4	t.c. summ	PERSON
ftr-307	601	1	2006-86	DATE
ftr-307	601	2	6	DATE
ftr-307	601	3	23, 2006	DATE
ftr-307	601	4	section 104(a)(2	LAW
ftr-307	601	5	medina v. commissioner	PERSON
ftr-307	601	6	t.c. summ	PERSON
ftr-307	603	1	2003-148	DATE
ftr-307	603	2	oct. 7, 2003	DATE
ftr-307	604	1	112	CARDINAL
ftr-307	605	1	111	CARDINAL
ftr-307	605	2	113	CARDINAL
ftr-307	606	1	gibson v. commissioner	PERSON
ftr-307	606	2	94	CARDINAL
ftr-307	607	1	cch	PERSON
ftr-307	607	2	164	CARDINAL
ftr-307	608	1	¶ 2007-224	DATE
ftr-307	608	2	2007	DATE
ftr-307	609	1	gibson	PERSON
ftr-307	609	2	sun city	GPE
ftr-307	609	3	california	GPE
ftr-307	610	1	sun city’s	GPE
ftr-307	611	1	98	CARDINAL
ftr-307	611	2	florida	GPE
ftr-307	613	1	14:3	CARDINAL
ftr-307	614	1	longoria v. commissioner,114	PERSON
ftr-307	618	1	350,000	MONEY
ftr-307	619	1	94	CARDINAL
ftr-307	620	1	cch	PERSON
ftr-307	620	2	165–66	DATE
ftr-307	621	1	¶ 2007-22.4	DATE
ftr-307	621	2	1397–98	DATE
ftr-307	623	1	94	CARDINAL
ftr-307	624	1	cch	PERSON
ftr-307	624	2	167	CARDINAL
ftr-307	625	1	200722.4	CARDINAL
ftr-307	625	2	1399–1400	CARDINAL
ftr-307	626	1	114	CARDINAL
ftr-307	626	2	98	CARDINAL
ftr-307	627	1	11	DATE
ftr-307	628	1	¶ 2009-162	DATE
ftr-307	629	1	longoria	PERSON
ftr-307	630	1	one	CARDINAL
ftr-307	630	2	longoria	PERSON
ftr-307	631	1	longoria	PERSON
ftr-307	632	1	98	CARDINAL
ftr-307	633	1	cch	PERSON
ftr-307	633	2	11	CARDINAL
ftr-307	633	3	12	DATE
ftr-307	634	1	¶ 2009-162	DATE
ftr-307	634	2	1275	CARDINAL
ftr-307	635	1	115	CARDINAL
ftr-307	636	1	98	CARDINAL
ftr-307	637	1	cch	PERSON
ftr-307	637	2	15	CARDINAL
ftr-307	638	1	¶ 2009-162	DATE
ftr-307	638	2	1279	CARDINAL
ftr-307	639	1	116	CARDINAL
ftr-307	640	1	98	CARDINAL
ftr-307	641	1	cch	PERSON
ftr-307	641	2	15–17	CARDINAL
ftr-307	642	1	¶ 2009-162	DATE
ftr-307	643	1	117	CARDINAL
ftr-307	643	2	99	CARDINAL
ftr-307	644	1	1047	DATE
ftr-307	645	1	¶ 2010-009	DATE
ftr-307	645	2	2010	DATE
ftr-307	646	1	118	CARDINAL
ftr-307	648	1	119	CARDINAL
ftr-307	648	2	111	CARDINAL
ftr-307	649	1	120	CARDINAL
ftr-307	650	1	prinster v. commissioner	PERSON
ftr-307	650	2	t.c. summ	PERSON
ftr-307	652	1	2009-99	DATE
ftr-307	652	2	9	DATE
ftr-307	652	3	2009	DATE
ftr-307	653	1	2013	DATE
ftr-307	653	2	99	CARDINAL
ftr-307	656	1	half	CARDINAL
ftr-307	656	2	amos	PERSON
ftr-307	658	1	dennis rodman	PERSON
ftr-307	659	1	120,000	MONEY
ftr-307	659	2	200,000	MONEY
ftr-307	659	3	section 104(a)(2).127	LAW
ftr-307	659	4	section 104(a)(2	LAW
ftr-307	659	5	section 104(a),129	LAW
ftr-307	660	1	aba	ORG
ftr-307	661	1	section 104(a)(2	LAW
ftr-307	662	1	121	CARDINAL
ftr-307	663	1	77	CARDINAL
ftr-307	664	1	cch) 1767, t.c.m	ORG
ftr-307	665	1	¶ 1999-117	DATE
ftr-307	665	2	1999	DATE
ftr-307	666	1	122	CARDINAL
ftr-307	666	2	77	CARDINAL
ftr-307	667	1	cch	PERSON
ftr-307	667	2	1772	DATE
ftr-307	668	1	¶ 1999-117	DATE
ftr-307	668	2	99–714	CARDINAL
ftr-307	668	3	1999	DATE
ftr-307	669	1	123	CARDINAL
ftr-307	670	1	77	CARDINAL
ftr-307	671	1	cch	PERSON
ftr-307	671	2	1772-73	DATE
ftr-307	672	1	¶ 1999-117	DATE
ftr-307	672	2	99–714	CARDINAL
ftr-307	672	3	124	CARDINAL
ftr-307	673	1	99	CARDINAL
ftr-307	674	1	cch) 1583,	ORG
ftr-307	674	2	1586	DATE
ftr-307	675	1	¶ 2010-142	DATE
ftr-307	675	2	855	CARDINAL
ftr-307	675	3	2010	DATE
ftr-307	676	1	125	CARDINAL
ftr-307	676	2	99	CARDINAL
ftr-307	677	1	cch	PERSON
ftr-307	677	2	1587	DATE
ftr-307	678	1	¶ 2010-142	DATE
ftr-307	678	2	857	CARDINAL
ftr-307	679	1	126	CARDINAL
ftr-307	680	1	86	CARDINAL
ftr-307	681	1	cch	PERSON
ftr-307	681	2	663	CARDINAL
ftr-307	681	3	667	CARDINAL
ftr-307	682	1	¶ 2003-329	DATE
ftr-307	682	2	2003	DATE
ftr-307	683	1	127	CARDINAL
ftr-307	684	1	87	CARDINAL
ftr-307	685	1	cch	PERSON
ftr-307	685	2	667	CARDINAL
ftr-307	686	1	¶ 2003-329	DATE
ftr-307	686	2	2003	DATE
ftr-307	687	1	128	CARDINAL
ftr-307	688	1	nina e. olson	PERSON
ftr-307	688	2	irs	ORG
ftr-307	688	3	congress	ORG
ftr-307	689	1	jan. 27, 2013	DATE
ftr-307	690	1	approximately 2,000	CARDINAL
ftr-307	690	2	u.s.	GPE
ftr-307	690	3	irs	ORG
ftr-307	691	1	129	CARDINAL
ftr-307	691	2	2009	DATE
ftr-307	691	3	annual	DATE
ftr-307	691	4	4	CARDINAL
ftr-307	691	5	100	CARDINAL
ftr-307	691	6	florida	GPE
ftr-307	693	1	14:3	CARDINAL
ftr-307	694	1	aba	PERSON
ftr-307	695	1	aba	PERSON
ftr-307	695	2	section 104(a)(2	LAW
ftr-307	697	1	first	ORDINAL
ftr-307	698	1	2008	DATE
ftr-307	698	2	2009	DATE
ftr-307	698	3	annual	DATE
ftr-307	698	4	nta	ORG
ftr-307	698	5	2008	DATE
ftr-307	698	6	annual	DATE
ftr-307	698	7	nta	ORG
ftr-307	699	1	irs	ORG
ftr-307	701	1	nta	ORG
ftr-307	701	2	section 102(a)(2	LAW
ftr-307	701	3	irs	ORG
ftr-307	701	4	130	CARDINAL
ftr-307	701	5	supra	PERSON
ftr-307	701	6	5	CARDINAL
ftr-307	701	7	65	DATE
ftr-307	701	8	aba	PERSON
ftr-307	701	9	one	CARDINAL
ftr-307	701	10	many years	DATE
ftr-307	703	1	131	CARDINAL
ftr-307	704	1	2009	DATE
ftr-307	704	2	annual	DATE
ftr-307	704	3	4	CARDINAL
ftr-307	704	4	351–56	CARDINAL
ftr-307	704	5	2008	DATE
ftr-307	704	6	annual	DATE
ftr-307	704	7	4	CARDINAL
ftr-307	704	8	472–74	DATE
ftr-307	705	1	132	CARDINAL
ftr-307	705	2	2008	DATE
ftr-307	705	3	annual	DATE
ftr-307	705	4	4	CARDINAL
ftr-307	705	5	472	CARDINAL
ftr-307	706	1	133	CARDINAL
ftr-307	707	1	supra	PERSON
ftr-307	708	1	134	CARDINAL
ftr-307	710	1	2008	DATE
ftr-307	710	2	annual	DATE
ftr-307	710	3	4	CARDINAL
ftr-307	712	1	3	CARDINAL
ftr-307	714	1	135	CARDINAL
ftr-307	715	1	99	CARDINAL
ftr-307	716	1	cch) 1583, t.c.m	ORG
ftr-307	717	1	¶ 2010-142	DATE
ftr-307	717	2	2010	DATE
ftr-307	717	3	longoria v. commissioner	PERSON
ftr-307	717	4	98	CARDINAL
ftr-307	718	1	11	DATE
ftr-307	719	1	¶ 2009-162	DATE
ftr-307	719	2	2009	DATE
ftr-307	719	3	pettit v. commissioner	PERSON
ftr-307	719	4	95	CARDINAL
ftr-307	720	1	1341	DATE
ftr-307	721	1	¶ 2008-087	DATE
ftr-307	721	2	2008	DATE
ftr-307	723	1	prinster v. commissioner	PERSON
ftr-307	723	2	t.c. summ	PERSON
ftr-307	725	1	2009-99	DATE
ftr-307	725	2	june 30, 2009	DATE
ftr-307	725	3	smith v. commissioner	ORG
ftr-307	725	4	t.c. summ	PERSON
ftr-307	727	1	2007-106	DATE
ftr-307	727	2	june 25, 2007	DATE
ftr-307	727	3	medina v. commissioner	PERSON
ftr-307	727	4	t.c. summ	PERSON
ftr-307	729	1	2003-148	DATE
ftr-307	729	2	oct. 7, 2003	DATE
ftr-307	730	1	2013	DATE
ftr-307	730	2	101	CARDINAL
ftr-307	731	1	nta	ORG
ftr-307	734	1	section 104(a)(2	LAW
ftr-307	735	1	irs	ORG
ftr-307	736	1	a. allocation arbitrage	PERSON
ftr-307	736	2	nta	ORG
ftr-307	737	1	nta	ORG
ftr-307	738	1	section 104(a)(2	LAW
ftr-307	743	1	136	CARDINAL
ftr-307	744	1	sanford v. commissioner	PERSON
ftr-307	744	2	95	CARDINAL
ftr-307	745	1	1618	DATE
ftr-307	746	1	¶ 2008-158	DATE
ftr-307	747	1	137	CARDINAL
ftr-307	748	1	section 6621	LAW
ftr-307	748	2	such last date	DATE
ftr-307	749	1	102	CARDINAL
ftr-307	749	2	florida	GPE
ftr-307	750	1	14:3	CARDINAL
ftr-307	753	1	one dollar	MONEY
ftr-307	757	1	138	CARDINAL
ftr-307	759	1	polsky & markel	ORG
ftr-307	759	2	8	CARDINAL
ftr-307	759	3	1296	DATE
ftr-307	762	1	139	CARDINAL
ftr-307	764	1	minneappolis	PERSON
ftr-307	764	2	st. paul	PERSON
ftr-307	764	3	minn	GPE
ftr-307	764	4	2012	DATE
ftr-307	765	1	robert w. wood	PERSON
ftr-307	765	2	522	CARDINAL
ftr-307	766	1	2006	DATE
ftr-307	766	2	polksy & markel	ORG
ftr-307	766	3	8	CARDINAL
ftr-307	766	4	1334	CARDINAL
ftr-307	767	1	140	CARDINAL
ftr-307	767	2	lucinda m. finley	PERSON
ftr-307	767	3	53	CARDINAL
ftr-307	767	4	1263	DATE
ftr-307	767	5	1265	CARDINAL
ftr-307	768	1	joanna m. shepherd	PERSON
ftr-307	768	2	55	CARDINAL
ftr-307	768	3	ucla l. rev	PERSON
ftr-307	768	4	905	CARDINAL
ftr-307	768	5	946	CARDINAL
ftr-307	770	1	2013	DATE
ftr-307	770	2	103	CARDINAL
ftr-307	770	3	lucinda	PERSON
ftr-307	770	4	finley	DATE
ftr-307	770	5	finley	DATE
ftr-307	771	1	joanna m. shepherd	PERSON
ftr-307	771	2	141	DATE
ftr-307	773	1	finley	DATE
ftr-307	773	2	140	CARDINAL
ftr-307	775	1	1266	CARDINAL
ftr-307	776	1	142	CARDINAL
ftr-307	778	1	section 104(a)(2	LAW
ftr-307	778	2	section 104(a)(2	LAW
ftr-307	779	1	supra	PERSON
ftr-307	779	2	23–26	CARDINAL
ftr-307	782	1	145	CARDINAL
ftr-307	783	1	143	CARDINAL
ftr-307	784	1	california	GPE
ftr-307	784	2	finley	DATE
ftr-307	784	3	76.35 percent	PERCENT
ftr-307	785	1	finley	PERSON
ftr-307	785	2	140	CARDINAL
ftr-307	785	3	1285	DATE
ftr-307	786	1	eighty-eight	DATE
ftr-307	786	2	finley	DATE
ftr-307	786	3	maryland	GPE
ftr-307	786	4	714,881	MONEY
ftr-307	786	5	495,457	MONEY
ftr-307	787	1	1307	DATE
ftr-307	788	1	839,341	MONEY
ftr-307	788	2	544,429	MONEY
ftr-307	788	3	669,474	MONEY
ftr-307	788	4	450,354	MONEY
ftr-307	789	1	1308	DATE
ftr-307	791	1	thomas koenig &	ORG
ftr-307	791	2	michael rustad	PERSON
ftr-307	791	3	70	CARDINAL
ftr-307	791	4	l. rev	PERSON
ftr-307	791	5	1 (1995	DATE
ftr-307	792	1	hereinafter koenig & rustad	ORG
ftr-307	795	1	27	CARDINAL
ftr-307	796	1	144	CARDINAL
ftr-307	797	1	finley	DATE
ftr-307	798	1	koenig & rustad	ORG
ftr-307	798	2	143	CARDINAL
ftr-307	798	3	1	CARDINAL
ftr-307	798	4	the food and drug administration	ORG
ftr-307	799	1	104	CARDINAL
ftr-307	799	2	florida	GPE
ftr-307	800	1	14:3	CARDINAL
ftr-307	800	2	nta	ORG
ftr-307	800	3	aba	PERSON
ftr-307	800	4	california	GPE
ftr-307	804	1	section 104(a)(2	LAW
ftr-307	804	2	two	CARDINAL
ftr-307	804	3	first	ORDINAL
ftr-307	804	4	145	CARDINAL
ftr-307	805	1	140	CARDINAL
ftr-307	805	2	908–09	CARDINAL
ftr-307	805	3	lisa m. ruda	PERSON
ftr-307	805	4	44	DATE
ftr-307	805	5	w. res	PERSON
ftr-307	806	1	l. rev	PERSON
ftr-307	806	2	197	CARDINAL
ftr-307	806	3	231	CARDINAL
ftr-307	806	4	1993	DATE
ftr-307	807	1	146	CARDINAL
ftr-307	808	1	aba	PERSON
ftr-307	809	1	supra	PERSON
ftr-307	809	2	5	CARDINAL
ftr-307	809	3	65	DATE
ftr-307	810	1	147	CARDINAL
ftr-307	811	1	9	CARDINAL
ftr-307	811	2	514	CARDINAL
ftr-307	812	1	charles a. brown	PERSON
ftr-307	812	2	maryland	GPE
ftr-307	812	3	96	CARDINAL
ftr-307	812	4	cornell l. rev	PERSON
ftr-307	812	5	1247	CARDINAL
ftr-307	812	6	1271	CARDINAL
ftr-307	812	7	2011	DATE
ftr-307	813	1	148	CARDINAL
ftr-307	814	1	9	CARDINAL
ftr-307	814	2	514	CARDINAL
ftr-307	814	3	149	CARDINAL
ftr-307	815	1	martha chamallas	PERSON
ftr-307	815	2	jennifer b. wriggins	PERSON
ftr-307	815	3	1	CARDINAL
ftr-307	815	4	2010	DATE
ftr-307	816	1	chamallas & wriggins	ORG
ftr-307	816	2	u.s.	GPE
ftr-307	817	1	2013	DATE
ftr-307	818	1	105	CARDINAL
ftr-307	819	1	second	ORDINAL
ftr-307	821	1	two	CARDINAL
ftr-307	822	1	joseph dodge	PERSON
ftr-307	822	2	john c.p. goldberg	PERSON
ftr-307	822	3	goldberg	PERSON
ftr-307	822	4	150	CARDINAL
ftr-307	822	5	rebecca korzec	GPE
ftr-307	822	6	maryland	GPE
ftr-307	822	7	37	CARDINAL
ftr-307	823	1	l.f. 97	PERSON
ftr-307	823	2	99	DATE
ftr-307	823	3	2007	DATE
ftr-307	824	1	151	CARDINAL
ftr-307	825	1	143–44	DATE
ftr-307	825	2	supra	PERSON
ftr-307	826	1	152	CARDINAL
ftr-307	827	1	joseph m. dodge	PERSON
ftr-307	827	2	77	CARDINAL
ftr-307	827	3	cornell l. rev	PERSON
ftr-307	827	4	143	CARDINAL
ftr-307	827	5	144	CARDINAL
ftr-307	827	6	1992	DATE
ftr-307	829	1	153	CARDINAL
ftr-307	830	1	188	CARDINAL
ftr-307	830	2	154	CARDINAL
ftr-307	831	1	62	CARDINAL
ftr-307	831	2	349	CARDINAL
ftr-307	832	1	155	CARDINAL
ftr-307	833	1	john c.p. goldberg	PERSON
ftr-307	833	2	benjamin c. zipursky	PERSON
ftr-307	833	3	88 tex	QUANTITY
ftr-307	833	4	l. rev	PERSON
ftr-307	833	5	917	CARDINAL
ftr-307	833	6	918	CARDINAL
ftr-307	833	7	2010	DATE
ftr-307	834	1	hereinafter goldberg & zipursky	ORG
ftr-307	835	1	156	CARDINAL
ftr-307	836	1	goldberg	PERSON
ftr-307	837	1	john c.p. goldberg	PERSON
ftr-307	837	2	twentieth-century	DATE
ftr-307	838	1	91	CARDINAL
ftr-307	838	2	geo	ORG
ftr-307	838	3	l.j	PERSON
ftr-307	838	4	513	CARDINAL
ftr-307	838	5	544	CARDINAL
ftr-307	838	6	574	CARDINAL
ftr-307	838	7	2003	DATE
ftr-307	838	8	106	CARDINAL
ftr-307	838	9	florida	GPE
ftr-307	840	1	14:3	CARDINAL
ftr-307	840	2	benjamin c. zipursky	PERSON
ftr-307	840	3	day	DATE
ftr-307	841	1	goldberg	PERSON
ftr-307	841	2	zipursky	GPE
ftr-307	841	3	section 104(a)(2	LAW
ftr-307	842	1	one	CARDINAL
ftr-307	845	1	157	CARDINAL
ftr-307	846	1	goldberg & zipursky	ORG
ftr-307	846	2	155	CARDINAL
ftr-307	846	3	918–19	CARDINAL
ftr-307	847	1	158	CARDINAL
ftr-307	849	1	erin tyler brewster	PERSON
ftr-307	850	1	64	CARDINAL
ftr-307	850	2	smu	ORG
ftr-307	850	3	l. rev	PERSON
ftr-307	850	4	1405,	DATE
ftr-307	850	5	1407	DATE
ftr-307	850	6	2011	DATE
ftr-307	851	1	texas	GPE
ftr-307	852	1	160	CARDINAL
ftr-307	852	2	159	CARDINAL
ftr-307	853	1	brewster	PERSON
ftr-307	854	1	1429	CARDINAL
ftr-307	855	1	161	CARDINAL
ftr-307	855	2	18	CARDINAL
ftr-307	856	1	1593	DATE
ftr-307	857	1	2013	DATE
ftr-307	857	2	107	CARDINAL
ftr-307	857	3	section 104(a)(2	LAW
ftr-307	858	1	irs	ORG
ftr-307	860	1	section 104(a)(2	LAW
ftr-307	860	2	irs	ORG
ftr-307	861	1	congress	ORG
ftr-307	861	2	irs	ORG
ftr-307	861	3	162	CARDINAL
ftr-307	861	4	18	CARDINAL
ftr-307	862	1	2259(b)(3	CARDINAL
ftr-307	863	1	1593	DATE
ftr-307	863	2	section 2259	LAW
ftr-307	864	1	163	CARDINAL
ftr-307	865	1	2012–12	CARDINAL
ftr-307	865	2	2012-6	DATE
ftr-307	867	1	section 1593	LAW
ftr-307	867	2	section 61	LAW
ftr-307	868	1	164	CARDINAL
ftr-307	869	1	congress	ORG
ftr-307	871	1	congress	ORG
ftr-307	871	2	irs	ORG
ftr-307	872	1	congress	ORG
ftr-307	872	2	u.s.	GPE
ftr-307	873	1	165	CARDINAL
ftr-307	874	1	1593	DATE
ftr-307	874	2	title 18	LAW
ftr-307	875	1	61	CARDINAL
ftr-307	876	1	166	CARDINAL
ftr-307	879	1	adam s. zimmerman &	PERSON
ftr-307	879	2	david m. jaros	PERSON
ftr-307	879	3	159	CARDINAL
ftr-307	879	4	l. rev	PERSON
ftr-307	879	5	1385	CARDINAL
ftr-307	879	6	1390	DATE
ftr-307	879	7	1455	CARDINAL
ftr-307	879	8	2011	DATE
ftr-307	880	1	the united states	GPE
ftr-307	881	1	donna m. hughes	PERSON
ftr-307	881	2	6	CARDINAL
ftr-307	881	3	thomas l.j	PERSON
ftr-307	881	4	108	CARDINAL
ftr-307	881	5	florida	GPE
ftr-307	883	1	14:3	CARDINAL
ftr-307	883	2	section 104(a)(2	LAW
ftr-307	883	3	the nta/aba	EVENT
ftr-307	883	4	the nta/aba	ORG
ftr-307	884	1	the nta/aba	ORG
ftr-307	885	1	the nta/aba	ORG
ftr-307	886	1	nta	ORG
ftr-307	886	2	aba	PERSON
ftr-307	886	3	aba	PERSON
ftr-307	886	4	one	CARDINAL
ftr-307	888	1	nta	ORG
ftr-307	888	2	nta	ORG
ftr-307	889	1	nta	ORG
ftr-307	891	1	28, 40 (	PERCENT
ftr-307	891	2	2008	DATE
ftr-307	891	3	the united states	GPE
ftr-307	891	4	one	CARDINAL
ftr-307	891	5	2005	DATE
ftr-307	892	1	at least one	CARDINAL
ftr-307	893	1	united states	GPE
ftr-307	893	2	v. sabhnani	PERSON
ftr-307	893	3	599	CARDINAL
ftr-307	893	4	215	CARDINAL
ftr-307	893	5	224	CARDINAL
ftr-307	893	6	2d	DATE
ftr-307	893	7	2010	DATE
ftr-307	893	8	nearly one-million dollars	MONEY
ftr-307	893	9	two	CARDINAL
ftr-307	894	1	167	CARDINAL
ftr-307	894	2	g. christopher wright	PERSON
ftr-307	894	3	60	CARDINAL
ftr-307	895	1	l. rev	PERSON
ftr-307	895	2	211	CARDINAL
ftr-307	895	3	242	CARDINAL
ftr-307	895	4	2010	DATE
ftr-307	897	1	168	CARDINAL
ftr-307	898	1	supra	PERSON
ftr-307	898	2	128–34	DATE
ftr-307	898	3	nta	ORG
ftr-307	898	4	aba	PERSON
ftr-307	899	1	2013	DATE
ftr-307	899	2	109	CARDINAL
ftr-307	901	1	irs	ORG
ftr-307	902	1	litigation	ORG
ftr-307	902	2	nta	ORG
ftr-307	902	3	nta	ORG
ftr-307	902	4	irs	ORG
ftr-307	903	1	irs	ORG
ftr-307	906	1	nta	ORG
ftr-307	908	1	nta	ORG
ftr-307	909	1	nta	ORG
ftr-307	912	1	the nta/aba	ORG
ftr-307	912	2	169	CARDINAL
ftr-307	913	1	supra	PERSON
ftr-307	913	2	23–26	CARDINAL
ftr-307	913	3	170	CARDINAL
ftr-307	914	1	chamallas & wriggins	ORG
ftr-307	914	2	149	CARDINAL
ftr-307	914	3	78	DATE
ftr-307	914	4	2010	DATE
ftr-307	916	1	110	CARDINAL
ftr-307	916	2	florida	GPE
ftr-307	917	1	14:3	CARDINAL
ftr-307	923	1	americans	NORP
ftr-307	924	1	the united states	GPE
ftr-307	924	2	disability”173	NORP
ftr-307	924	3	americans	NORP
ftr-307	924	4	a given year	DATE
ftr-307	925	1	171	CARDINAL
ftr-307	926	1	wright	PERSON
ftr-307	926	2	167	CARDINAL
ftr-307	926	3	242	CARDINAL
ftr-307	927	1	172	CARDINAL
ftr-307	928	1	scott a. moss & peter h. huang	PERSON
ftr-307	928	2	mary l. rev	PERSON
ftr-307	928	3	183	CARDINAL
ftr-307	928	4	221	CARDINAL
ftr-307	928	5	2009	DATE
ftr-307	928	6	depianto	PERSON
ftr-307	928	7	supra 71	PERSON
ftr-307	928	8	117	CARDINAL
ftr-307	928	9	2012	DATE
ftr-307	928	10	camillas & wriggins	ORG
ftr-307	928	11	149	CARDINAL
ftr-307	928	12	2	CARDINAL
ftr-307	929	1	173	CARDINAL
ftr-307	930	1	america	GPE
ftr-307	930	2	nat’l inst	GPE
ftr-307	931	1	2004	DATE
ftr-307	932	1	2004	DATE
ftr-307	932	2	http://www.nimh.nih.gov/health/publications/the-numbers-count-mentaldisorders-in-america/index.shtml	GPE
ftr-307	932	3	jan. 27, 2013	DATE
ftr-307	933	1	174	CARDINAL
ftr-307	934	1	d.	NORP
ftr-307	934	2	ronald c. kessler	PERSON
ftr-307	935	1	al.	PERSON
ftr-307	935	2	12-month	DATE
ftr-307	935	3	62	CARDINAL
ftr-307	935	4	617	CARDINAL
ftr-307	935	5	2005	DATE
ftr-307	936	1	2013	DATE
ftr-307	936	2	111	CARDINAL
ftr-307	940	1	irs	ORG
ftr-307	941	1	irs	ORG
ftr-307	944	1	irs	ORG
ftr-307	945	1	irs	ORG
ftr-307	948	1	nta	ORG
ftr-307	948	2	aba	PERSON
ftr-307	948	3	175	CARDINAL
ftr-307	949	1	kenneth s. broun	PERSON
ftr-307	949	2	38	CARDINAL
ftr-307	950	1	l.a. l. rev	PERSON
ftr-307	950	2	657	CARDINAL
ftr-307	950	3	659	CARDINAL
ftr-307	950	4	2004	DATE
ftr-307	952	1	jennifer l. hebert	PERSON
ftr-307	952	2	83 tex	QUANTITY
ftr-307	952	3	l. rev	PERSON
ftr-307	952	4	1453	CARDINAL
ftr-307	952	5	2005	DATE
ftr-307	953	1	176	CARDINAL
ftr-307	954	1	preston r. burch & james h. fowles iii	PERSON
ftr-307	954	2	17 jan	DATE
ftr-307	954	3	s.c.	GPE
ftr-307	955	1	28	CARDINAL
ftr-307	956	1	177	CARDINAL
ftr-307	957	1	supra	PERSON
ftr-307	957	2	118–27	DATE
ftr-307	957	3	178	CARDINAL
ftr-307	958	1	boris i. bittker	PERSON
ftr-307	958	2	martin j. mcmahon	PERSON
ftr-307	958	3	jr. &	ORG
ftr-307	958	4	lawrence a. zelenak	PERSON
ftr-307	958	5	¶ 7.03	CARDINAL
ftr-307	958	6	3d	CARDINAL
ftr-307	958	7	2012	DATE
ftr-307	959	1	112	CARDINAL
ftr-307	959	2	florida	GPE
ftr-307	960	1	14:3	CARDINAL
ftr-307	973	1	nta	ORG
ftr-307	974	1	d.	NORP
ftr-307	976	1	two	CARDINAL
ftr-307	977	1	first	ORDINAL
ftr-307	977	2	179	CARDINAL
ftr-307	978	1	polsky & markel	ORG
ftr-307	978	2	8	CARDINAL
ftr-307	979	1	180	CARDINAL
ftr-307	980	1	113	CARDINAL
ftr-307	981	1	the supreme court	ORG
ftr-307	981	2	decades ago	DATE
ftr-307	988	1	one	CARDINAL
ftr-307	993	1	181	CARDINAL
ftr-307	995	1	joe s. cecil	PERSON
ftr-307	995	2	valarie p. hans	PERSON
ftr-307	995	3	elizabeth c. wiggins	PERSON
ftr-307	995	4	40	CARDINAL
ftr-307	996	1	u. l. rev	PERSON
ftr-307	996	2	727	CARDINAL
ftr-307	996	3	729	CARDINAL
ftr-307	996	4	1991	DATE
ftr-307	997	1	182	CARDINAL
ftr-307	999	1	norfolk & w. ry. co.	ORG
ftr-307	1000	1	444	CARDINAL
ftr-307	1000	2	490	CARDINAL
ftr-307	1000	3	494	CARDINAL
ftr-307	1000	4	1980	DATE
ftr-307	1001	1	184	CARDINAL
ftr-307	1003	1	milwaukee	GPE
ftr-307	1003	2	nat’l gypsum co.	ORG
ftr-307	1003	3	515	CARDINAL
ftr-307	1003	4	u.s.	GPE
ftr-307	1003	5	189	CARDINAL
ftr-307	1003	6	190	CARDINAL
ftr-307	1003	7	1995	DATE
ftr-307	1004	1	114	CARDINAL
ftr-307	1004	2	florida	GPE
ftr-307	1005	1	14:3	CARDINAL
ftr-307	1008	1	about one-third	CARDINAL
ftr-307	1015	1	vi	PERSON
ftr-307	1018	1	two	CARDINAL
ftr-307	1020	1	anne	PERSON
ftr-307	1021	1	186	CARDINAL
ftr-307	1021	2	polsky & markel	ORG
ftr-307	1021	3	8	CARDINAL
ftr-307	1021	4	1307	DATE
ftr-307	1022	1	9	CARDINAL
ftr-307	1022	2	513	CARDINAL
ftr-307	1025	1	a.	PERSON
ftr-307	1026	1	109	CARDINAL
ftr-307	1027	1	109	CARDINAL
ftr-307	1027	2	112	CARDINAL
ftr-307	1027	3	d.	NORP
ftr-307	1027	4	112	CARDINAL