id	sid	eid	entity	type
ftr-320	1	1	florida	GPE
ftr-320	1	2	13	CARDINAL
ftr-320	1	3	2012	DATE
ftr-320	1	4	5	CARDINAL
ftr-320	1	5	florida	GPE
ftr-320	1	6	simmons	PERSON
ftr-320	1	7	kaufman nancy a. mclaughlin university	PERSON
ftr-320	1	8	florida	GPE
ftr-320	1	9	13 2012	CARDINAL
ftr-320	1	10	5	CARDINAL
ftr-320	1	11	simmons	PERSON
ftr-320	1	12	kaufman nancy a. mclaughlin	PERSON
ftr-320	1	13	217	CARDINAL
ftr-320	1	14	florida	GPE
ftr-320	1	15	13 2012	CARDINAL
ftr-320	1	16	5	CARDINAL
ftr-320	1	17	florida	GPE
ftr-320	1	18	the university of florida college of law	ORG
ftr-320	2	1	ten	CARDINAL
ftr-320	3	1	125.00	MONEY
ftr-320	3	2	the united states	GPE
ftr-320	3	3	145.00	MONEY
ftr-320	5	1	400	CARDINAL
ftr-320	5	2	s. maple ave	ORG
ftr-320	5	3	400	CARDINAL
ftr-320	5	4	22048	DATE
ftr-320	6	1	william s. hein & co.	PERSON
ftr-320	6	2	inc.	ORG
ftr-320	6	3	1285	CARDINAL
ftr-320	6	4	buffalo	GPE
ftr-320	7	1	one month	DATE
ftr-320	8	1	352)273-0904	DATE
ftr-320	8	2	ftr@law.ufl.edu	ORG
ftr-320	9	1	2012	DATE
ftr-320	9	2	the university of florida florida	ORG
ftr-320	9	3	13 2012	CARDINAL
ftr-320	9	4	3	CARDINAL
ftr-320	9	5	martin j. mcmahon	PERSON
ftr-320	9	6	jr.	PERSON
ftr-320	9	7	stephen c. o’connell	PERSON
ftr-320	9	8	university of florida	ORG
ftr-320	9	9	university of florida yariv	ORG
ftr-320	9	10	dennis a. calfee	PERSON
ftr-320	9	11	patricia e. dilley	PERSON
ftr-320	9	12	michael k. friel	PERSON
ftr-320	9	13	david m. hudson	PERSON
ftr-320	9	14	charlene luke	PERSON
ftr-320	9	15	lawrence lokken culverhouse	PERSON
ftr-320	9	16	omri marian	PERSON
ftr-320	9	17	law yolanda jameson	PERSON
ftr-320	9	18	samuel c. ullman	PERSON
ftr-320	9	19	hugh j. ault boston	PERSON
ftr-320	9	20	j. martin burke university	PERSON
ftr-320	9	21	montana	GPE
ftr-320	9	22	charlotte	GPE
ftr-320	9	23	jasper l. cummings jr	PERSON
ftr-320	9	24	alston & bird	ORG
ftr-320	9	25	llp raleigh	GPE
ftr-320	9	26	north carolina	GPE
ftr-320	9	27	deborah a. geier	PERSON
ftr-320	9	28	cleveland state university	ORG
ftr-320	9	29	stephen a. lind university	PERSON
ftr-320	9	30	gregg d. polsky university	PERSON
ftr-320	9	31	north carolina reed	GPE
ftr-320	9	32	university of pennsylvania	ORG
ftr-320	9	33	theodore s.	PERSON
ftr-320	9	34	boston university	ORG
ftr-320	9	35	rachel barlow ashley	PERSON
ftr-320	9	36	justin hoyle	ORG
ftr-320	9	37	marshall isabelle taylor suzie	PERSON
ftr-320	9	38	gary williams seth williams	PERSON
ftr-320	9	39	trudi m. reid florida	PERSON
ftr-320	9	40	13 2012	CARDINAL
ftr-320	9	41	5	CARDINAL
ftr-320	9	42	florida	GPE
ftr-320	10	1	florida	GPE
ftr-320	10	2	the university of florida college of law	ORG
ftr-320	11	1	florida	GPE
ftr-320	11	2	microsoft	ORG
ftr-320	11	3	ftr@law.ufl.edu	ORG
ftr-320	12	1	florida	GPE
ftr-320	12	2	university of florida college of law	ORG
ftr-320	12	3	p.o.	ORG
ftr-320	12	4	117634	DATE
ftr-320	12	5	gainesville	GPE
ftr-320	12	6	fl 32611-7634	ORG
ftr-320	13	1	florida	GPE
ftr-320	13	2	30,000	CARDINAL
ftr-320	14	1	florida	GPE
ftr-320	15	1	19th	ORDINAL
ftr-320	15	2	florida	GPE
ftr-320	16	1	florida	GPE
ftr-320	16	2	three weeks	DATE
ftr-320	18	1	three months	DATE
ftr-320	20	1	the university of florida college of law and tax	ORG
ftr-320	21	1	florida	GPE
ftr-320	21	2	13 2012	CARDINAL
ftr-320	21	3	5	CARDINAL
ftr-320	21	4	1986	DATE
ftr-320	22	1	1986	DATE
ftr-320	23	1	florida	GPE
ftr-320	23	2	13	CARDINAL
ftr-320	23	3	2012	DATE
ftr-320	23	4	5 217	CARDINAL
ftr-320	23	5	simmons	PERSON
ftr-320	23	6	kaufman	PERSON
ftr-320	23	7	nancy a. mclaughlin * i.	PERSON
ftr-320	23	8	218 ii	QUANTITY
ftr-320	24	1	carpenter	PERSON
ftr-320	24	2	223	CARDINAL
ftr-320	24	3	225	CARDINAL
ftr-320	24	4	b. cy	PERSON
ftr-320	25	1	229 1	CARDINAL
ftr-320	26	1	229 2	CARDINAL
ftr-320	26	2	236	CARDINAL
ftr-320	27	1	237	CARDINAL
ftr-320	27	2	cy	PERSON
ftr-320	27	3	237	CARDINAL
ftr-320	27	4	238	CARDINAL
ftr-320	27	5	cy	PERSON
ftr-320	27	6	240	CARDINAL
ftr-320	27	7	242	CARDINAL
ftr-320	27	8	d.	NORP
ftr-320	28	1	245 1	CARDINAL
ftr-320	29	1	246	CARDINAL
ftr-320	30	1	246	CARDINAL
ftr-320	31	1	250	CARDINAL
ftr-320	31	2	a. kaufman	PERSON
ftr-320	32	1	250	CARDINAL
ftr-320	32	2	b. carpenter v. commissioner	PERSON
ftr-320	33	1	255	CARDINAL
ftr-320	33	2	c. mitchell	PERSON
ftr-320	34	1	257	CARDINAL
ftr-320	34	2	258	CARDINAL
ftr-320	35	1	260	CARDINAL
ftr-320	35	2	nancy a. mclaughlin	PERSON
ftr-320	35	3	j.d. university of virginia	ORG
ftr-320	35	4	robert w. swenson	PERSON
ftr-320	35	5	the university of utah	ORG
ftr-320	36	1	quinney college	ORG
ftr-320	37	1	roger colinvaux	PERSON
ftr-320	37	2	james a. mclaughlin	PERSON
ftr-320	37	3	jeff pidot	PERSON
ftr-320	37	4	ann taylor schwing	PERSON
ftr-320	37	5	stephen j. small	PERSON
ftr-320	37	6	steve swartz	PERSON
ftr-320	37	7	w. william weeks	PERSON
ftr-320	38	1	2012	DATE
ftr-320	38	2	nancy a. mclaughlin	PERSON
ftr-320	40	1	218	CARDINAL
ftr-320	40	2	florida	GPE
ftr-320	41	1	13:5	CARDINAL
ftr-320	41	2	260	CARDINAL
ftr-320	41	3	263	CARDINAL
ftr-320	41	4	263	CARDINAL
ftr-320	41	5	d.	NORP
ftr-320	41	6	264 2	CARDINAL
ftr-320	42	1	265	CARDINAL
ftr-320	43	1	265	CARDINAL
ftr-320	43	2	266	CARDINAL
ftr-320	43	3	267	CARDINAL
ftr-320	43	4	268 3	CARDINAL
ftr-320	43	5	269 iii	QUANTITY
ftr-320	44	1	kaufman	PERSON
ftr-320	45	1	271	CARDINAL
ftr-320	45	2	272	CARDINAL
ftr-320	45	3	277 1	CARDINAL
ftr-320	45	4	277 2	CARDINAL
ftr-320	46	1	278 3	CARDINAL
ftr-320	48	1	283 4	CARDINAL
ftr-320	48	2	284 5	CARDINAL
ftr-320	49	1	285	CARDINAL
ftr-320	49	2	287	CARDINAL
ftr-320	50	1	289	CARDINAL
ftr-320	50	2	irs	ORG
ftr-320	50	3	290	CARDINAL
ftr-320	51	1	292	CARDINAL
ftr-320	51	2	296	CARDINAL
ftr-320	51	3	297	CARDINAL
ftr-320	51	4	298	CARDINAL
ftr-320	52	1	1	CARDINAL
ftr-320	52	2	congress	ORG
ftr-320	52	3	1	CARDINAL
ftr-320	52	4	carpenter v. commissioner	PERSON
ftr-320	52	5	103	CARDINAL
ftr-320	53	1	1001	DATE
ftr-320	54	1	¶ 2012-001	DATE
ftr-320	54	2	2012	DATE
ftr-320	55	1	irs	ORG
ftr-320	55	2	219	CARDINAL
ftr-320	55	3	congress	ORG
ftr-320	55	4	2	CARDINAL
ftr-320	57	1	billions of dollars	MONEY
ftr-320	58	1	3	CARDINAL
ftr-320	58	2	margaret jackson	PERSON
ftr-320	59	1	nov. 25, 2007	DATE
ftr-320	59	2	jennie	PERSON
ftr-320	59	3	mar. 31, 2008	DATE
ftr-320	59	4	17604?searchterm	CARDINAL
ftr-320	59	5	craig r. mccoy	PERSON
ftr-320	59	6	linda k. harris	PERSON
ftr-320	59	7	phila	ORG
ftr-320	60	1	inquirer	GPE
ftr-320	60	2	feb. 24, 2002	DATE
ftr-320	60	3	a01	ORG
ftr-320	60	4	lisa provence	PERSON
ftr-320	60	5	mar. 3, 2011	DATE
ftr-320	60	6	18	CARDINAL
ftr-320	60	7	joe stephens &	ORG
ftr-320	60	8	david b. ottaway	PERSON
ftr-320	61	1	dec. 21, 2003	DATE
ftr-320	61	2	joe stephens	PERSON
ftr-320	62	1	dec. 12, 2004	DATE
ftr-320	62	2	joe stephens &	ORG
ftr-320	62	3	david b. ottaway	PERSON
ftr-320	63	1	may 5, 2003	DATE
ftr-320	63	2	joe stephens	PERSON
ftr-320	64	1	dec. 12, 2004	DATE
ftr-320	64	2	joe stephens &	ORG
ftr-320	64	3	david b. ottaway	PERSON
ftr-320	64	4	billions	CARDINAL
ftr-320	65	1	4, 2003	DATE
ftr-320	65	2	a01	ORG
ftr-320	65	3	joe stephens &	ORG
ftr-320	65	4	david b. ottaway	PERSON
ftr-320	66	1	6, 2003	DATE
ftr-320	66	2	joe stephens	PERSON
ftr-320	67	1	dec. 13, 2004	DATE
ftr-320	68	1	section 170(h	LAW
ftr-320	68	2	jeff pidot	PERSON
ftr-320	68	3	lincoln institute of land	ORG
ftr-320	68	4	2005	DATE
ftr-320	68	5	roger colinvaux	PERSON
ftr-320	68	6	37	CARDINAL
ftr-320	69	1	j. envtl	PERSON
ftr-320	70	1	l. 1	PERSON
ftr-320	70	2	2012	DATE
ftr-320	71	1	daniel halperin	PERSON
ftr-320	71	2	74	CARDINAL
ftr-320	73	1	29 (2011	DATE
ftr-320	74	1	hereinafter halperin	PERSON
ftr-320	75	1	2.	CARDINAL
ftr-320	76	1	170(h)(5)(a	CARDINAL
ftr-320	79	1	96-1007	DATE
ftr-320	79	2	1980	DATE
ftr-320	79	3	1980	DATE
ftr-320	79	4	u.s.c.c.a.n.	LAW
ftr-320	80	1	section 170(h	LAW
ftr-320	81	1	3.	CARDINAL
ftr-320	81	2	1	CARDINAL
ftr-320	81	3	$3.6 billion	MONEY
ftr-320	81	4	2003	DATE
ftr-320	81	5	2008	DATE
ftr-320	82	1	s. 220	PERSON
ftr-320	82	2	florida	GPE
ftr-320	83	1	13:5	CARDINAL
ftr-320	84	1	thirty-two	CARDINAL
ftr-320	84	2	more than half	CARDINAL
ftr-320	84	3	2005	DATE
ftr-320	84	4	irs	ORG
ftr-320	84	5	more than 200	CARDINAL
ftr-320	85	1	4	CARDINAL
ftr-320	86	1	5	CARDINAL
ftr-320	86	2	96-1007	DATE
ftr-320	86	3	2	CARDINAL
ftr-320	86	4	2	CARDINAL
ftr-320	86	5	9	CARDINAL
ftr-320	86	6	1980	DATE
ftr-320	87	1	6745	DATE
ftr-320	87	2	s.	PERSON
ftr-320	89	1	96-1007	DATE
ftr-320	89	2	2	CARDINAL
ftr-320	89	3	2	CARDINAL
ftr-320	89	4	13	CARDINAL
ftr-320	89	5	1980	DATE
ftr-320	90	1	6748	DATE
ftr-320	91	1	4.	CARDINAL
ftr-320	91	2	2004-41, 2004-1	DATE
ftr-320	91	3	irs	ORG
ftr-320	92	1	109th	NORP
ftr-320	92	2	1st	ORDINAL
ftr-320	93	1	281	CARDINAL
ftr-320	93	2	jan. 2005	DATE
ftr-320	93	3	1	CARDINAL
ftr-320	94	1	109th	NORP
ftr-320	94	2	1st	ORDINAL
ftr-320	95	1	2005	DATE
ftr-320	95	2	dec. 2006	DATE
ftr-320	95	3	2011	DATE
ftr-320	95	4	united states	GPE
ftr-320	95	5	mcclain	PERSON
ftr-320	97	1	11-1087	CARDINAL
ftr-320	97	2	june 14, 2011	DATE
ftr-320	97	3	the department of justice	ORG
ftr-320	97	4	doj	ORG
ftr-320	97	5	united states	GPE
ftr-320	97	6	mcclain	PERSON
ftr-320	99	1	11-1087	CARDINAL
ftr-320	99	2	july 15, 2011	DATE
ftr-320	99	3	irs	ORG
ftr-320	100	1	5	CARDINAL
ftr-320	100	2	nancy a. mclaughlin	PERSON
ftr-320	100	3	2	CARDINAL
ftr-320	100	4	46	CARDINAL
ftr-320	102	1	l.j. 1	PERSON
ftr-320	102	2	28–42	CARDINAL
ftr-320	102	3	2011	DATE
ftr-320	102	4	2012	DATE
ftr-320	102	5	221	CARDINAL
ftr-320	102	6	congress	ORG
ftr-320	102	7	one	CARDINAL
ftr-320	103	1	section 1.170a14(c)(2	LAW
ftr-320	104	1	carpenter	PERSON
ftr-320	106	1	section 170(h	LAW
ftr-320	107	1	2	CARDINAL
ftr-320	107	2	242–44	CARDINAL
ftr-320	107	3	senate	ORG
ftr-320	107	4	j. comm	ORG
ftr-320	108	1	109th	NORP
ftr-320	108	2	1st	ORDINAL
ftr-320	109	1	the president‘s fiscal year 2006	DATE
ftr-320	109	2	239–41	DATE
ftr-320	110	1	2005	DATE
ftr-320	110	2	jim waymer	PERSON
ftr-320	110	3	florida	GPE
ftr-320	110	4	today	DATE
ftr-320	110	5	sept. 14, 2012	DATE
ftr-320	112	1	222	CARDINAL
ftr-320	112	2	florida	GPE
ftr-320	113	1	13:5	CARDINAL
ftr-320	115	1	carpenter	PERSON
ftr-320	116	1	congress	ORG
ftr-320	116	2	congress	ORG
ftr-320	118	1	two	CARDINAL
ftr-320	118	2	simmons v. commissioner	PERSON
ftr-320	118	3	kaufman v. commissioner	PERSON
ftr-320	119	1	6	CARDINAL
ftr-320	119	2	section 170(h	LAW
ftr-320	121	1	irs	ORG
ftr-320	121	2	six	CARDINAL
ftr-320	122	1	7	CARDINAL
ftr-320	122	2	6	CARDINAL
ftr-320	123	1	v. simmons	PERSON
ftr-320	123	2	646	CARDINAL
ftr-320	123	3	6	CARDINAL
ftr-320	123	4	d.c	GPE
ftr-320	123	5	2011	DATE
ftr-320	123	6	kaufman v. commissioner	PERSON
ftr-320	123	7	kaufman iii	PERSON
ftr-320	123	8	687	CARDINAL
ftr-320	123	9	21	CARDINAL
ftr-320	123	10	2012	DATE
ftr-320	124	1	7	CARDINAL
ftr-320	124	2	the year	DATE
ftr-320	124	3	year	DATE
ftr-320	124	4	2005	DATE
ftr-320	124	5	2,307 $	MONEY
ftr-320	124	6	787,062	MONEY
ftr-320	124	7	2006	DATE
ftr-320	124	8	422,092	MONEY
ftr-320	124	9	2007	DATE
ftr-320	124	10	2,405 $812,369	MONEY
ftr-320	124	11	2008	DATE
ftr-320	124	12	372,925	MONEY
ftr-320	124	13	2009	DATE
ftr-320	124	14	2,102 $	MONEY
ftr-320	124	15	463,073	MONEY
ftr-320	124	16	pearson liddell &	ORG
ftr-320	124	17	janette wilson	PERSON
ftr-320	124	18	2009	DATE
ftr-320	125	1	spring 2012	DATE
ftr-320	125	2	63	DATE
ftr-320	125	3	pearson liddell &	ORG
ftr-320	125	4	janette wilson	PERSON
ftr-320	125	5	2008	DATE
ftr-320	127	1	winter 2011	DATE
ftr-320	127	2	77	CARDINAL
ftr-320	127	3	pearson liddell &	ORG
ftr-320	127	4	janette wilson	PERSON
ftr-320	127	5	2007	DATE
ftr-320	127	6	2012	DATE
ftr-320	127	7	223	CARDINAL
ftr-320	128	1	8 ii	QUANTITY
ftr-320	128	2	carpenter	PERSON
ftr-320	128	3	irs	ORG
ftr-320	128	4	over $2.7 million	MONEY
ftr-320	129	1	9	CARDINAL
ftr-320	129	2	colorado	GPE
ftr-320	129	3	colorado	GPE
ftr-320	130	1	10	CARDINAL
ftr-320	134	1	11	CARDINAL
ftr-320	134	2	irs	ORG
ftr-320	134	3	section 170	LAW
ftr-320	135	1	12	CARDINAL
ftr-320	136	1	13	CARDINAL
ftr-320	137	1	irs	ORG
ftr-320	137	2	section 170(h)(5)(a	LAW
ftr-320	139	1	spring 2010	DATE
ftr-320	139	2	53	DATE
ftr-320	139	3	pearson liddell &	ORG
ftr-320	139	4	janette wilson	PERSON
ftr-320	139	5	2006	DATE
ftr-320	140	1	summer 2009	DATE
ftr-320	140	2	68	CARDINAL
ftr-320	140	3	janette wilson	PERSON
ftr-320	140	4	2005	DATE
ftr-320	142	1	spring 2008	DATE
ftr-320	142	2	69	CARDINAL
ftr-320	143	1	8	CARDINAL
ftr-320	144	1	supra	PERSON
ftr-320	144	2	5	CARDINAL
ftr-320	144	3	9	CARDINAL
ftr-320	145	1	carpenter v. commissioner	PERSON
ftr-320	145	2	103	CARDINAL
ftr-320	146	1	1001	DATE
ftr-320	146	2	1002	DATE
ftr-320	147	1	¶ 2012-001	DATE
ftr-320	147	2	2	DATE
ftr-320	147	3	2012	DATE
ftr-320	148	1	10	CARDINAL
ftr-320	152	1	224	CARDINAL
ftr-320	152	2	florida	GPE
ftr-320	154	1	13:5	CARDINAL
ftr-320	155	1	14	CARDINAL
ftr-320	155	2	irs	ORG
ftr-320	155	3	section 1.170a14(g)(6)(i	LAW
ftr-320	157	1	section 1.170a14(g)(6)(ii	LAW
ftr-320	157	2	15	CARDINAL
ftr-320	158	1	16 14	DATE
ftr-320	159	1	carpenter	PERSON
ftr-320	159	2	103	CARDINAL
ftr-320	160	1	cch	PERSON
ftr-320	160	2	1002	DATE
ftr-320	161	1	¶ 2012-001	DATE
ftr-320	161	2	3	CARDINAL
ftr-320	161	3	15	CARDINAL
ftr-320	162	1	february 13, 1986	DATE
ftr-320	168	1	1.170a-14(g)(6)(ii	CARDINAL
ftr-320	169	1	16	CARDINAL
ftr-320	171	1	―no	CARDINAL
ftr-320	172	1	1.170a-14(e)(2	CARDINAL
ftr-320	172	2	―general	ORG
ftr-320	174	1	1.170a-14(g)(2	CARDINAL
ftr-320	174	2	2012	DATE
ftr-320	174	3	225	CARDINAL
ftr-320	174	4	two	CARDINAL
ftr-320	174	5	cy pres	ORG
ftr-320	174	6	17	CARDINAL
ftr-320	174	7	irs	ORG
ftr-320	175	1	18	CARDINAL
ftr-320	176	1	a.	PERSON
ftr-320	176	2	first	ORDINAL
ftr-320	176	3	section 1.170a-14(g)(3	LAW
ftr-320	179	1	19	CARDINAL
ftr-320	181	1	―mining	GPE
ftr-320	182	1	1.170a-14(g)(4	CARDINAL
ftr-320	183	1	1.170a14(g)(5)(i	CARDINAL
ftr-320	183	2	―donee enforcement‖	ORG
ftr-320	185	1	section 170(h	LAW
ftr-320	185	2	nancy a. mclaughlin	PERSON
ftr-320	185	3	1	CARDINAL
ftr-320	185	4	45	CARDINAL
ftr-320	187	1	l.j	ORG
ftr-320	187	2	473	CARDINAL
ftr-320	187	3	2010	DATE
ftr-320	188	1	hereinafter mclaughlin	PERSON
ftr-320	188	2	1	CARDINAL
ftr-320	189	1	17	CARDINAL
ftr-320	189	2	carpenter	PERSON
ftr-320	189	3	103	CARDINAL
ftr-320	190	1	cch	PERSON
ftr-320	190	2	1003	DATE
ftr-320	191	1	¶ 2012-001	DATE
ftr-320	191	2	3	CARDINAL
ftr-320	191	3	4	CARDINAL
ftr-320	191	4	18	CARDINAL
ftr-320	191	5	103	CARDINAL
ftr-320	192	1	cch	PERSON
ftr-320	192	2	1002	DATE
ftr-320	193	1	¶ 2012-001	DATE
ftr-320	193	2	3	CARDINAL
ftr-320	193	3	19	CARDINAL
ftr-320	193	4	103	CARDINAL
ftr-320	194	1	cch	PERSON
ftr-320	194	2	1003	DATE
ftr-320	195	1	¶ 2012-001	DATE
ftr-320	195	2	4	CARDINAL
ftr-320	195	3	226	CARDINAL
ftr-320	195	4	florida	GPE
ftr-320	197	1	13:5	CARDINAL
ftr-320	198	1	kaufman v. commissioner	PERSON
ftr-320	198	2	kaufman ii	PERSON
ftr-320	198	3	20	CARDINAL
ftr-320	199	1	21	CARDINAL
ftr-320	199	2	irs	ORG
ftr-320	201	1	22	CARDINAL
ftr-320	203	1	judgment.‖ 23	PERSON
ftr-320	203	2	mitchell v. commissioner	PERSON
ftr-320	204	1	24	CARDINAL
ftr-320	205	1	kaufman v. commissioner	PERSON
ftr-320	205	2	kaufman ii	PERSON
ftr-320	205	3	136	CARDINAL
ftr-320	205	4	294	CARDINAL
ftr-320	205	5	2011	DATE
ftr-320	205	6	kaufman iii	PERSON
ftr-320	205	7	687	CARDINAL
ftr-320	205	8	21	CARDINAL
ftr-320	205	9	2012	DATE
ftr-320	206	1	21	CARDINAL
ftr-320	206	2	carpenter	PERSON
ftr-320	206	3	103	CARDINAL
ftr-320	207	1	cch	PERSON
ftr-320	207	2	1002-03	DATE
ftr-320	208	1	¶ 2012-001	DATE
ftr-320	208	2	4–5	DATE
ftr-320	208	3	22	CARDINAL
ftr-320	209	1	d.	NORP
ftr-320	209	2	103	CARDINAL
ftr-320	210	1	cch	PERSON
ftr-320	210	2	1003	DATE
ftr-320	211	1	¶ 2012-001	DATE
ftr-320	211	2	4	CARDINAL
ftr-320	211	3	23	CARDINAL
ftr-320	212	1	d.	NORP
ftr-320	212	2	103	CARDINAL
ftr-320	213	1	cch	PERSON
ftr-320	213	2	1003-04	DATE
ftr-320	214	1	¶ 2012-001	DATE
ftr-320	214	2	4–5	CARDINAL
ftr-320	214	3	anderson v. libberty lobby	PERSON
ftr-320	214	4	477	CARDINAL
ftr-320	215	1	242	CARDINAL
ftr-320	215	2	248	CARDINAL
ftr-320	215	3	1986	DATE
ftr-320	216	1	24	CARDINAL
ftr-320	217	1	mitchell v. commissioner	PERSON
ftr-320	217	2	cch	PERSON
ftr-320	217	3	dec. 59	DATE
ftr-320	217	4	013	CARDINAL
ftr-320	218	1	ria	PERSON
ftr-320	218	2	dec.	DATE
ftr-320	219	1	138.16	CARDINAL
ftr-320	219	2	2012	DATE
ftr-320	220	1	section 1.170a-14(g)(2	LAW
ftr-320	221	1	―no	CARDINAL
ftr-320	222	1	two years	DATE
ftr-320	223	1	the two year	DATE
ftr-320	225	1	d.	NORP
ftr-320	226	1	cch	PERSON
ftr-320	226	2	dec. 59	DATE
ftr-320	226	3	013	CARDINAL
ftr-320	226	4	4637	DATE
ftr-320	227	1	ria	PERSON
ftr-320	227	2	dec.	DATE
ftr-320	228	1	138.16	CARDINAL
ftr-320	228	2	195	CARDINAL
ftr-320	228	3	2012	DATE
ftr-320	228	4	227	CARDINAL
ftr-320	229	1	section 1.170a-14(g)(2	LAW
ftr-320	229	2	25	CARDINAL
ftr-320	229	3	section 1.170a-14(g)(6)(i	LAW
ftr-320	229	4	26	CARDINAL
ftr-320	229	5	section 1.170a-14(g)(6)(ii	LAW
ftr-320	230	1	27	CARDINAL
ftr-320	230	2	mitchell	PERSON
ftr-320	231	1	v. simmons	PERSON
ftr-320	232	1	28	CARDINAL
ftr-320	233	1	irs	ORG
ftr-320	233	2	two	CARDINAL
ftr-320	233	3	section 170(h	LAW
ftr-320	234	1	d.c.	GPE
ftr-320	235	1	29	CARDINAL
ftr-320	236	1	mitchell	PERSON
ftr-320	236	2	d.c.	GPE
ftr-320	236	3	easement‘s	PRODUCT
ftr-320	236	4	d.c.	GPE
ftr-320	236	5	section 1.170a-14(g	DATE
ftr-320	237	1	30	CARDINAL
ftr-320	237	2	mitchell	PERSON
ftr-320	239	1	section 170(h	LAW
ftr-320	240	1	irs	ORG
ftr-320	241	1	section 170(h	LAW
ftr-320	241	2	25	DATE
ftr-320	242	1	d.	NORP
ftr-320	243	1	cch	PERSON
ftr-320	243	2	dec. 59,013	DATE
ftr-320	243	3	4636–37	ORDINAL
ftr-320	244	1	ria	PERSON
ftr-320	244	2	dec.	DATE
ftr-320	245	1	138.16	CARDINAL
ftr-320	245	2	194–95	DATE
ftr-320	245	3	kaufman ii	PERSON
ftr-320	245	4	136 t.c	QUANTITY
ftr-320	245	5	294	CARDINAL
ftr-320	245	6	103	CARDINAL
ftr-320	246	1	1001	DATE
ftr-320	247	1	¶ 2012-001	DATE
ftr-320	248	1	27	CARDINAL
ftr-320	249	1	kaufman ii	PERSON
ftr-320	249	2	136 t.c	QUANTITY
ftr-320	249	3	294	CARDINAL
ftr-320	249	4	103	CARDINAL
ftr-320	250	1	1001	DATE
ftr-320	251	1	¶ 2012-001	DATE
ftr-320	252	1	28	CARDINAL
ftr-320	253	1	mitchell	PERSON
ftr-320	254	1	cch	PERSON
ftr-320	254	2	dec. 59	DATE
ftr-320	254	3	013	CARDINAL
ftr-320	254	4	4637	DATE
ftr-320	255	1	ria	PERSON
ftr-320	255	2	dec.	DATE
ftr-320	256	1	138.16	CARDINAL
ftr-320	256	2	195	CARDINAL
ftr-320	256	3	v. simmons	PERSON
ftr-320	256	4	646	CARDINAL
ftr-320	256	5	6 (2011	DATE
ftr-320	257	1	29	CARDINAL
ftr-320	257	2	simmons	PERSON
ftr-320	257	3	646	CARDINAL
ftr-320	257	4	11–12	CARDINAL
ftr-320	257	5	simmons	PERSON
ftr-320	258	1	30	CARDINAL
ftr-320	259	1	mitchell	PERSON
ftr-320	260	1	cch	PERSON
ftr-320	260	2	dec. 59	DATE
ftr-320	260	3	013	CARDINAL
ftr-320	260	4	4637	DATE
ftr-320	261	1	ria	PERSON
ftr-320	261	2	dec.	DATE
ftr-320	262	1	138.16	CARDINAL
ftr-320	262	2	195	CARDINAL
ftr-320	263	1	228	CARDINAL
ftr-320	263	2	florida	GPE
ftr-320	265	1	13:5	CARDINAL
ftr-320	265	2	congress	ORG
ftr-320	266	1	31	CARDINAL
ftr-320	266	2	first	ORDINAL
ftr-320	266	3	kaufman ii	PERSON
ftr-320	266	4	kaufman v. commissioner	PERSON
ftr-320	266	5	kaufman iii	PERSON
ftr-320	266	6	32	CARDINAL
ftr-320	266	7	first	ORDINAL
ftr-320	267	1	kaufman ii	PERSON
ftr-320	268	1	33	CARDINAL
ftr-320	268	2	kaufman iii	PERSON
ftr-320	268	3	first	ORDINAL
ftr-320	268	4	kaufman ii	PERSON
ftr-320	269	1	34	CARDINAL
ftr-320	270	1	first	ORDINAL
ftr-320	270	2	kaufman iii	PERSON
ftr-320	270	3	―deductions ‗cannot	GPE
ftr-320	271	1	35	DATE
ftr-320	271	2	section 170(h	LAW
ftr-320	273	1	36	DATE
ftr-320	273	2	31	CARDINAL
ftr-320	275	1	easement‘s	PRODUCT
ftr-320	276	1	32	CARDINAL
ftr-320	277	1	kaufman iii	PERSON
ftr-320	277	2	687	CARDINAL
ftr-320	277	3	21	CARDINAL
ftr-320	277	4	2012	DATE
ftr-320	278	1	33	CARDINAL
ftr-320	279	1	kaufman ii	PERSON
ftr-320	279	2	136 t.c	QUANTITY
ftr-320	279	3	310–13	CARDINAL
ftr-320	279	4	kaufman iii	PERSON
ftr-320	279	5	687	CARDINAL
ftr-320	279	6	21	CARDINAL
ftr-320	280	1	15	CARDINAL
ftr-320	281	1	34	CARDINAL
ftr-320	282	1	kaufman iii	PERSON
ftr-320	282	2	687	CARDINAL
ftr-320	282	3	27	CARDINAL
ftr-320	282	4	35	CARDINAL
ftr-320	283	1	28	CARDINAL
ftr-320	284	1	36	CARDINAL
ftr-320	285	1	d.c.	GPE
ftr-320	285	2	53	CARDINAL
ftr-320	286	1	973	CARDINAL
ftr-320	287	1	p-h	ORG
ftr-320	287	2	¶ 87	DATE
ftr-320	287	3	275	CARDINAL
ftr-320	287	4	1987	DATE
ftr-320	287	5	1979	DATE
ftr-320	288	1	simmons v. commissioner	PERSON
ftr-320	288	2	646	CARDINAL
ftr-320	288	3	6	CARDINAL
ftr-320	288	4	10–11	CARDINAL
ftr-320	288	5	d.c	GPE
ftr-320	288	6	cir. 2011	ORG
ftr-320	289	1	1980	DATE
ftr-320	289	2	congress	ORG
ftr-320	289	3	2012	DATE
ftr-320	289	4	229	CARDINAL
ftr-320	290	1	kaufman iii	PERSON
ftr-320	290	2	irs	ORG
ftr-320	290	3	section 170(h	LAW
ftr-320	292	1	cy pres	ORG
ftr-320	293	1	1	CARDINAL
ftr-320	293	2	2	CARDINAL
ftr-320	293	3	cy	ORG
ftr-320	294	1	37	CARDINAL
ftr-320	294	2	two	CARDINAL
ftr-320	295	1	1	CARDINAL
ftr-320	295	2	colorado	GPE
ftr-320	295	3	colorado	GPE
ftr-320	295	4	38	CARDINAL
ftr-320	296	1	39	CARDINAL
ftr-320	296	2	1986	DATE
ftr-320	297	1	mclaughlin	GPE
ftr-320	297	2	1	CARDINAL
ftr-320	297	3	16	CARDINAL
ftr-320	297	4	475–86	DATE
ftr-320	299	1	circuit‘s	CARDINAL
ftr-320	299	2	1979	DATE
ftr-320	299	3	1980	DATE
ftr-320	299	4	1986	DATE
ftr-320	300	1	mclaughlin	GPE
ftr-320	300	2	2	CARDINAL
ftr-320	300	3	5	CARDINAL
ftr-320	300	4	14–15	DATE
ftr-320	301	1	d.c.	GPE
ftr-320	301	2	section 1.170a-14(c)(2	LAW
ftr-320	302	1	193	CARDINAL
ftr-320	303	1	37	CARDINAL
ftr-320	304	1	carpenter v. commissioner	PERSON
ftr-320	304	2	103	CARDINAL
ftr-320	305	1	1001	DATE
ftr-320	305	2	1004	DATE
ftr-320	306	1	¶ 2012-001	DATE
ftr-320	306	2	5	DATE
ftr-320	306	3	2012	DATE
ftr-320	307	1	38	CARDINAL
ftr-320	308	1	d.	NORP
ftr-320	308	2	103	CARDINAL
ftr-320	309	1	cch	PERSON
ftr-320	309	2	1004	DATE
ftr-320	310	1	¶ 2012-001	DATE
ftr-320	310	2	5	CARDINAL
ftr-320	310	3	39	CARDINAL
ftr-320	311	1	d.	NORP
ftr-320	311	2	103	CARDINAL
ftr-320	312	1	cch	PERSON
ftr-320	312	2	1004-05	DATE
ftr-320	313	1	¶ 2012-001	DATE
ftr-320	313	2	5–6	CARDINAL
ftr-320	313	3	230	CARDINAL
ftr-320	313	4	florida	GPE
ftr-320	315	1	13:5	CARDINAL
ftr-320	315	2	limitations.‖ 40	CARDINAL
ftr-320	315	3	at least one	CARDINAL
ftr-320	316	1	41	CARDINAL
ftr-320	316	2	the tax court	ORG
ftr-320	316	3	―‗deeds	NORP
ftr-320	317	1	42	DATE
ftr-320	322	1	d.	NORP
ftr-320	322	2	103	CARDINAL
ftr-320	323	1	1004	DATE
ftr-320	324	1	¶ 2012-001	DATE
ftr-320	324	2	6	DATE
ftr-320	324	3	michael m. schmidt & taylor	PERSON
ftr-320	324	4	t. pollock	ORG
ftr-320	324	5	31	CARDINAL
ftr-320	326	1	57	CARDINAL
ftr-320	326	2	58	DATE
ftr-320	326	3	2002	DATE
ftr-320	327	1	41	CARDINAL
ftr-320	328	1	d.	NORP
ftr-320	328	2	mclaughlin	PERSON
ftr-320	328	3	2	CARDINAL
ftr-320	328	4	5	CARDINAL
ftr-320	328	5	23	CARDINAL
ftr-320	329	1	mclaughlin	PERSON
ftr-320	329	2	2	CARDINAL
ftr-320	329	3	5	CARDINAL
ftr-320	329	4	23	DATE
ftr-320	329	5	one	CARDINAL
ftr-320	331	1	nancy a. mclaughlin	PERSON
ftr-320	331	2	the myrtle grove	ORG
ftr-320	331	3	40	CARDINAL
ftr-320	332	1	l. rev.	PERSON
ftr-320	332	2	1031	DATE
ftr-320	332	3	2006	DATE
ftr-320	332	4	nancy a. mclaughlin & w. william weeks	PERSON
ftr-320	332	5	hicks v. dowd	PERSON
ftr-320	332	6	10	CARDINAL
ftr-320	332	7	l. rev	PERSON
ftr-320	333	1	73	CARDINAL
ftr-320	333	2	2010	DATE
ftr-320	334	1	hereinafter mclaughlin & weeks	ORG
ftr-320	334	2	nancy a. mclaughlin	PERSON
ftr-320	334	3	34	CARDINAL
ftr-320	334	4	l. q. 673	PERSON
ftr-320	334	5	2007	DATE
ftr-320	335	1	hereinafter mclaughlin	PERSON
ftr-320	336	1	42	CARDINAL
ftr-320	337	1	carpenter	PERSON
ftr-320	337	2	103	CARDINAL
ftr-320	338	1	cch	PERSON
ftr-320	338	2	1004	DATE
ftr-320	339	1	¶ 2012-001	DATE
ftr-320	339	2	6	CARDINAL
ftr-320	339	3	43	CARDINAL
ftr-320	341	1	2012	DATE
ftr-320	341	2	231	CARDINAL
ftr-320	343	1	44	CARDINAL
ftr-320	344	1	45	CARDINAL
ftr-320	345	1	46	CARDINAL
ftr-320	347	1	fifty dollar	MONEY
ftr-320	347	2	twenty dollar	MONEY
ftr-320	347	3	sunday	DATE
ftr-320	348	1	―tradelands,‖	ORG
ftr-320	350	1	john k. eason	PERSON
ftr-320	350	2	76	CARDINAL
ftr-320	350	3	fordham l. rev	PERSON
ftr-320	350	4	693	CARDINAL
ftr-320	350	5	698	CARDINAL
ftr-320	350	6	708–09	DATE
ftr-320	350	7	2007	DATE
ftr-320	351	1	44	DATE
ftr-320	352	1	636	CARDINAL
ftr-320	352	2	523	CARDINAL
ftr-320	352	3	525–27	DATE
ftr-320	352	4	ga	ORG
ftr-320	352	5	2006	DATE
ftr-320	352	6	section 170(h	LAW
ftr-320	353	1	45	CARDINAL
ftr-320	354	1	george w. vallery mem	PERSON
ftr-320	357	1	883	CARDINAL
ftr-320	357	2	24	DATE
ftr-320	357	3	28	DATE
ftr-320	358	1	1993	DATE
ftr-320	358	2	organization‖	ORG
ftr-320	359	1	46	DATE
ftr-320	360	1	68	CARDINAL
ftr-320	360	2	488	CARDINAL
ftr-320	360	3	496	CARDINAL
ftr-320	360	4	1979	DATE
ftr-320	360	5	―these	NORP
ftr-320	360	6	st. joseph‘s hosp	GPE
ftr-320	361	1	v. bennett	PERSON
ftr-320	361	2	22	CARDINAL
ftr-320	361	3	305	CARDINAL
ftr-320	361	4	308	CARDINAL
ftr-320	361	5	n.y. 1939	GPE
ftr-320	362	1	―may	PERSON
ftr-320	364	1	one	CARDINAL
ftr-320	366	1	232	CARDINAL
ftr-320	366	2	florida	GPE
ftr-320	368	1	13:5	CARDINAL
ftr-320	370	1	47	CARDINAL
ftr-320	370	2	u.s.	GPE
ftr-320	371	1	48	CARDINAL
ftr-320	371	2	this 47	DATE
ftr-320	372	1	carl j. herzog	PERSON
ftr-320	373	1	bridgeport	GPE
ftr-320	373	2	699	CARDINAL
ftr-320	373	3	995	CARDINAL
ftr-320	373	4	997–98	CARDINAL
ftr-320	373	5	1997	DATE
ftr-320	373	6	68	CARDINAL
ftr-320	373	7	494–95	CARDINAL
ftr-320	373	8	1979	DATE
ftr-320	374	1	scott & ascher	ORG
ftr-320	374	2	5th	ORDINAL
ftr-320	374	3	2009	DATE
ftr-320	376	1	cy pres	ORG
ftr-320	378	1	evelyn brody	PERSON
ftr-320	378	2	41	CARDINAL
ftr-320	378	3	ga	ORG
ftr-320	378	4	l. rev	PERSON
ftr-320	378	5	1183	CARDINAL
ftr-320	378	6	1209	DATE
ftr-320	378	7	2007	DATE
ftr-320	378	8	―[a	PERSON
ftr-320	381	1	48	DATE
ftr-320	382	1	james j. fishman	PERSON
ftr-320	382	2	34	CARDINAL
ftr-320	382	3	emory l.j	PERSON
ftr-320	382	4	617	CARDINAL
ftr-320	382	5	624–30	DATE
ftr-320	382	6	652	CARDINAL
ftr-320	382	7	1985	DATE
ftr-320	383	1	hereinafter fishman	PERSON
ftr-320	383	2	j. w. oler	PERSON
ftr-320	383	3	130	CARDINAL
ftr-320	383	4	1101	DATE
ftr-320	383	5	2012	DATE
ftr-320	386	1	the united states	GPE
ftr-320	386	2	america	GPE
ftr-320	386	3	54	CARDINAL
ftr-320	387	1	l. rev	PERSON
ftr-320	387	2	436	CARDINAL
ftr-320	387	3	1968	DATE
ftr-320	388	1	2012	DATE
ftr-320	388	2	233	CARDINAL
ftr-320	389	1	49	CARDINAL
ftr-320	389	2	―not	PERSON
ftr-320	390	1	50	CARDINAL
ftr-320	390	2	today	DATE
ftr-320	390	3	fifty	CARDINAL
ftr-320	391	1	51	CARDINAL
ftr-320	391	2	49	CARDINAL
ftr-320	392	1	fishman	PERSON
ftr-320	392	2	the nineteenth century	DATE
ftr-320	392	3	new york	GPE
ftr-320	393	1	―i	PERSON
ftr-320	396	1	48	DATE
ftr-320	396	2	629	CARDINAL
ftr-320	397	1	48	CARDINAL
ftr-320	397	2	minnesota	GPE
ftr-320	401	1	68	CARDINAL
ftr-320	401	2	488	CARDINAL
ftr-320	401	3	494–95	DATE
ftr-320	401	4	1979	DATE
ftr-320	401	5	new york	GPE
ftr-320	402	1	50	CARDINAL
ftr-320	403	1	st. joseph’s	PERSON
ftr-320	404	1	22	CARDINAL
ftr-320	404	2	307	CARDINAL
ftr-320	405	1	51	CARDINAL
ftr-320	405	2	marion r. fremont-smith	PERSON
ftr-320	405	3	47	DATE
ftr-320	405	4	2004	DATE
ftr-320	406	1	american	NORP
ftr-320	406	2	third	ORDINAL
ftr-320	406	3	third	ORDINAL
ftr-320	406	4	28	CARDINAL
ftr-320	407	1	2003	DATE
ftr-320	407	2	400	CARDINAL
ftr-320	407	3	2	CARDINAL
ftr-320	407	4	18, 2009	DATE
ftr-320	410	1	234	CARDINAL
ftr-320	410	2	florida	GPE
ftr-320	411	1	13:5	CARDINAL
ftr-320	414	1	first	ORDINAL
ftr-320	415	1	53	CARDINAL
ftr-320	415	2	congress	ORG
ftr-320	416	1	54	CARDINAL
ftr-320	416	2	second	ORDINAL
ftr-320	417	1	irs	ORG
ftr-320	417	2	55	CARDINAL
ftr-320	417	3	52	DATE
ftr-320	418	1	400	CARDINAL
ftr-320	418	2	2	CARDINAL
ftr-320	418	3	18, 2009	DATE
ftr-320	418	4	supra	PERSON
ftr-320	418	5	51	CARDINAL
ftr-320	418	6	michael m. schmidt & taylor	PERSON
ftr-320	418	7	t. pollock	ORG
ftr-320	418	8	31	CARDINAL
ftr-320	420	1	57	CARDINAL
ftr-320	420	2	2002	DATE
ftr-320	421	1	53	CARDINAL
ftr-320	422	1	160–61	DATE
ftr-320	422	2	janet diehl &	ORG
ftr-320	422	3	thomas s. barrett eds.	PERSON
ftr-320	422	4	1988	DATE
ftr-320	423	1	hereinafter diehl	PERSON
ftr-320	423	2	1988	DATE
ftr-320	423	3	irs	ORG
ftr-320	423	4	thomas s. barrett & stefan nagel	PERSON
ftr-320	423	5	1996	DATE
ftr-320	423	6	11	CARDINAL
ftr-320	424	1	hereinafter barrett	PERSON
ftr-320	424	2	1996	DATE
ftr-320	424	3	elizabeth byers &	PERSON
ftr-320	424	4	karin marchetti ponte	PERSON
ftr-320	424	5	313–14	CARDINAL
ftr-320	424	6	2d	DATE
ftr-320	425	1	hereinafter byers	PERSON
ftr-320	425	2	2005	DATE
ftr-320	426	1	54	CARDINAL
ftr-320	427	1	mclaughlin	GPE
ftr-320	427	2	2	CARDINAL
ftr-320	427	3	5	CARDINAL
ftr-320	427	4	20	CARDINAL
ftr-320	432	1	201110020	DATE
ftr-320	432	2	march 11, 2011	DATE
ftr-320	432	3	organization‘s	ORG
ftr-320	433	1	nancy a. mclaughlin &	PERSON
ftr-320	433	2	w. william weeks	PERSON
ftr-320	433	3	9	CARDINAL
ftr-320	433	4	l. rev	PERSON
ftr-320	433	5	1	CARDINAL
ftr-320	433	6	2009	DATE
ftr-320	434	1	hereinafter mclaughlin & weeks	ORG
ftr-320	434	2	2012	DATE
ftr-320	434	3	235	CARDINAL
ftr-320	434	4	irs	ORG
ftr-320	436	1	56	CARDINAL
ftr-320	437	1	57	CARDINAL
ftr-320	437	2	1	CARDINAL
ftr-320	437	3	58	CARDINAL
ftr-320	437	4	2	CARDINAL
ftr-320	437	5	59	CARDINAL
ftr-320	437	6	3	CARDINAL
ftr-320	439	1	martin j. mcmahon	PERSON
ftr-320	439	2	jr. &	ORG
ftr-320	439	3	lawrence a. zelenak	PERSON
ftr-320	439	4	3.07[1	CARDINAL
ftr-320	439	5	2nd	ORDINAL
ftr-320	439	6	2012	DATE
ftr-320	440	1	56	CARDINAL
ftr-320	440	2	fremont	GPE
ftr-320	440	3	supra	PERSON
ftr-320	440	4	51	CARDINAL
ftr-320	440	5	305–07	CARDINAL
ftr-320	441	1	nancy a. mclaughlin &	PERSON
ftr-320	441	2	w. william weeks	PERSON
ftr-320	441	3	salzburg	GPE
ftr-320	441	4	dowd	PERSON
ftr-320	441	5	33	CARDINAL
ftr-320	441	6	wyo.	GPE
ftr-320	442	1	50	CARDINAL
ftr-320	442	2	52	DATE
ftr-320	442	3	2010	DATE
ftr-320	442	4	irs	ORG
ftr-320	442	5	irs	ORG
ftr-320	443	1	57	CARDINAL
ftr-320	444	1	mclaughlin	ORG
ftr-320	444	2	2	CARDINAL
ftr-320	444	3	5	CARDINAL
ftr-320	444	4	39–42	CARDINAL
ftr-320	444	5	dowd	PERSON
ftr-320	444	6	wyoming	GPE
ftr-320	444	7	28–30	DATE
ftr-320	444	8	the myrtle grove	ORG
ftr-320	444	9	maryland	GPE
ftr-320	444	10	seven	CARDINAL
ftr-320	445	1	58	CARDINAL
ftr-320	446	1	jackson v. phillips	PERSON
ftr-320	446	2	96	CARDINAL
ftr-320	447	1	539	CARDINAL
ftr-320	447	2	550	CARDINAL
ftr-320	447	3	556	CARDINAL
ftr-320	447	4	1867	DATE
ftr-320	450	1	univ	NORP
ftr-320	450	2	n. c.	PERSON
ftr-320	451	1	319	CARDINAL
ftr-320	451	2	239	CARDINAL
ftr-320	451	3	242	CARDINAL
ftr-320	451	4	n.c. 1984	DATE
ftr-320	451	5	―it	ORG
ftr-320	453	1	59	CARDINAL
ftr-320	453	2	evelyn brody	PERSON
ftr-320	453	3	29	CARDINAL
ftr-320	453	4	seton hall legis	ORG
ftr-320	454	1	j. 471	PERSON
ftr-320	454	2	472	CARDINAL
ftr-320	454	3	2005	DATE
ftr-320	455	1	236	CARDINAL
ftr-320	455	2	florida	GPE
ftr-320	456	1	13:5	CARDINAL
ftr-320	456	2	60	CARDINAL
ftr-320	456	3	4	CARDINAL
ftr-320	456	4	61	CARDINAL
ftr-320	456	5	5	CARDINAL
ftr-320	457	1	62	CARDINAL
ftr-320	458	1	2	CARDINAL
ftr-320	458	2	cy pres	ORG
ftr-320	459	1	63	CARDINAL
ftr-320	459	2	cy pres	ORG
ftr-320	461	1	60	CARDINAL
ftr-320	462	1	tauber v. virginia	PERSON
ftr-320	462	2	499	CARDINAL
ftr-320	462	3	839	CARDINAL
ftr-320	462	4	845	CARDINAL
ftr-320	462	5	1998	DATE
ftr-320	462	6	andover	GPE
ftr-320	463	1	phillips acad.	ORG
ftr-320	464	1	andover	GPE
ftr-320	464	2	148 n.e	QUANTITY
ftr-320	464	3	918	CARDINAL
ftr-320	464	4	1925	DATE
ftr-320	465	1	61	CARDINAL
ftr-320	466	1	nancy a. mclaughlin	PERSON
ftr-320	466	2	74	CARDINAL
ftr-320	467	1	2011	DATE
ftr-320	467	2	two	CARDINAL
ftr-320	468	1	62	CARDINAL
ftr-320	469	1	mclaughlin & weeks	ORG
ftr-320	469	2	55	CARDINAL
ftr-320	469	3	88–91	CARDINAL
ftr-320	470	1	63	CARDINAL
ftr-320	471	1	carpenter v. commissioner	PERSON
ftr-320	471	2	103	CARDINAL
ftr-320	472	1	1001	DATE
ftr-320	472	2	1004	CARDINAL
ftr-320	473	1	¶ 2012-001	DATE
ftr-320	473	2	6–7	CARDINAL
ftr-320	473	3	2012	DATE
ftr-320	474	1	2012	DATE
ftr-320	474	2	237	CARDINAL
ftr-320	474	3	the tax court	ORG
ftr-320	474	4	first	ORDINAL
ftr-320	474	5	colorado	GPE
ftr-320	474	6	cy pres	ORG
ftr-320	475	1	64	CARDINAL
ftr-320	476	1	cy pres	ORG
ftr-320	478	1	65 (ii	CARDINAL
ftr-320	478	2	cy	PERSON
ftr-320	478	3	cy	ORG
ftr-320	479	1	1	CARDINAL
ftr-320	480	1	2	CARDINAL
ftr-320	482	1	3	CARDINAL
ftr-320	483	1	66	CARDINAL
ftr-320	483	2	three	CARDINAL
ftr-320	483	3	cy	ORG
ftr-320	484	1	second	ORDINAL
ftr-320	484	2	64	CARDINAL
ftr-320	485	1	d.	NORP
ftr-320	485	2	103	CARDINAL
ftr-320	486	1	cch	PERSON
ftr-320	486	2	1004-05	DATE
ftr-320	487	1	¶ 2012-001	DATE
ftr-320	487	2	6	DATE
ftr-320	487	3	george w. vallery mem	PERSON
ftr-320	491	1	883	CARDINAL
ftr-320	491	2	24	DATE
ftr-320	491	3	28	DATE
ftr-320	492	1	1993	DATE
ftr-320	493	1	50	CARDINAL
ftr-320	496	1	65	CARDINAL
ftr-320	497	1	413 cmt	QUANTITY
ftr-320	498	1	2000	DATE
ftr-320	498	2	cy pres	ORG
ftr-320	498	3	second	ORDINAL
ftr-320	498	4	348 cmt	QUANTITY
ftr-320	499	1	1959	DATE
ftr-320	499	2	cy pres	ORG
ftr-320	500	1	scott & ascher	ORG
ftr-320	500	2	5th	ORDINAL
ftr-320	502	1	cy pres	ORG
ftr-320	502	2	bogert & chester	ORG
ftr-320	502	3	431	CARDINAL
ftr-320	502	4	3rd	ORDINAL
ftr-320	503	1	cy	ORG
ftr-320	504	1	66	CARDINAL
ftr-320	505	1	carpenter	PERSON
ftr-320	505	2	103	CARDINAL
ftr-320	506	1	cch	PERSON
ftr-320	506	2	1005	CARDINAL
ftr-320	507	1	¶ 2012-001	DATE
ftr-320	507	2	7	CARDINAL
ftr-320	507	3	dunbar v board	ORG
ftr-320	508	1	clayton college	ORG
ftr-320	508	2	461	CARDINAL
ftr-320	508	3	28	DATE
ftr-320	508	4	30	DATE
ftr-320	508	5	1969	DATE
ftr-320	509	1	238	CARDINAL
ftr-320	509	2	florida	GPE
ftr-320	510	1	13:5	CARDINAL
ftr-320	510	2	―general	ORG
ftr-320	510	3	cy	ORG
ftr-320	511	1	―fail,‖	EVENT
ftr-320	512	1	67	CARDINAL
ftr-320	512	2	irs	ORG
ftr-320	512	3	cy	ORG
ftr-320	512	4	68	CARDINAL
ftr-320	519	1	67	CARDINAL
ftr-320	520	1	scott & ascher	ORG
ftr-320	520	2	39.5.3	CARDINAL
ftr-320	520	3	5th	ORDINAL
ftr-320	520	4	2009	DATE
ftr-320	521	1	evans v. abney	PERSON
ftr-320	521	2	224	CARDINAL
ftr-320	521	3	ga	ORG
ftr-320	521	4	826	CARDINAL
ftr-320	521	5	1968	DATE
ftr-320	521	6	396	CARDINAL
ftr-320	521	7	435	CARDINAL
ftr-320	521	8	1970	DATE
ftr-320	521	9	augustus o. bacon‘s	PERSON
ftr-320	521	10	cy pres	ORG
ftr-320	522	1	68	CARDINAL
ftr-320	522	2	carpenter	PERSON
ftr-320	522	3	103	CARDINAL
ftr-320	523	1	cch	PERSON
ftr-320	523	2	1005	DATE
ftr-320	524	1	¶ 2012-001	DATE
ftr-320	524	2	7	DATE
ftr-320	525	1	irs	ORG
ftr-320	525	2	cy pres	ORG
ftr-320	526	1	2012	DATE
ftr-320	526	2	239	CARDINAL
ftr-320	527	1	69	CARDINAL
ftr-320	531	1	70	CARDINAL
ftr-320	531	2	one	CARDINAL
ftr-320	533	1	69	CARDINAL
ftr-320	534	1	103	CARDINAL
ftr-320	535	1	cch	PERSON
ftr-320	535	2	1005	DATE
ftr-320	536	1	¶ 2012-001	DATE
ftr-320	536	2	6–7	CARDINAL
ftr-320	537	1	70	CARDINAL
ftr-320	538	1	kalyn m. carpenter	PERSON
ftr-320	538	2	the greenlands reserve	ORG
ftr-320	538	3	december 24, 2003	DATE
ftr-320	538	4	7	CARDINAL
ftr-320	538	5	13	CARDINAL
ftr-320	539	1	colorado	GPE
ftr-320	539	2	14	DATE
ftr-320	540	1	14	CARDINAL
ftr-320	543	1	103	CARDINAL
ftr-320	544	1	cch	PERSON
ftr-320	544	2	1002	DATE
ftr-320	545	1	¶ 2012-001	DATE
ftr-320	545	2	2	CARDINAL
ftr-320	545	3	240	CARDINAL
ftr-320	545	4	florida	GPE
ftr-320	547	1	13:5	CARDINAL
ftr-320	548	1	71	CARDINAL
ftr-320	548	2	72	DATE
ftr-320	549	1	73	CARDINAL
ftr-320	551	1	cy	PERSON
ftr-320	551	2	cy	ORG
ftr-320	552	1	pres	GPE
ftr-320	552	2	71	CARDINAL
ftr-320	553	1	kalyn m. carpenter	PERSON
ftr-320	553	2	the greenlands reserve	ORG
ftr-320	553	3	december 24, 2003	DATE
ftr-320	553	4	7	CARDINAL
ftr-320	553	5	72	DATE
ftr-320	554	1	15	CARDINAL
ftr-320	555	1	1.170a-14(g)(6)(i	CARDINAL
ftr-320	556	1	73	CARDINAL
ftr-320	557	1	kostarides v. central trust co.	ORG
ftr-320	557	2	122	CARDINAL
ftr-320	557	3	729	CARDINAL
ftr-320	557	4	733	CARDINAL
ftr-320	557	5	1963	DATE
ftr-320	560	1	nancy a. mclaughlin	PERSON
ftr-320	560	2	29	CARDINAL
ftr-320	561	1	envtl	NORP
ftr-320	562	1	l. rev	PERSON
ftr-320	562	2	421	CARDINAL
ftr-320	562	3	479	CARDINAL
ftr-320	562	4	2005	DATE
ftr-320	562	5	third	ORDINAL
ftr-320	562	6	7.11	CARDINAL
ftr-320	563	1	2000	DATE
ftr-320	564	1	2012	DATE
ftr-320	564	2	241	CARDINAL
ftr-320	565	1	74	CARDINAL
ftr-320	566	1	cy	ORG
ftr-320	567	1	donor‘s	GPE
ftr-320	569	1	75	CARDINAL
ftr-320	569	2	cy	ORG
ftr-320	571	1	kaufman ii	PERSON
ftr-320	571	2	cy pres.‖ 76	PERSON
ftr-320	571	3	cy	ORG
ftr-320	573	1	77 74	DATE
ftr-320	574	1	kostarides	ORG
ftr-320	574	2	122	CARDINAL
ftr-320	574	3	2d	DATE
ftr-320	574	4	733	CARDINAL
ftr-320	575	1	75	CARDINAL
ftr-320	576	1	third	ORDINAL
ftr-320	576	2	67	CARDINAL
ftr-320	576	3	2003	DATE
ftr-320	576	4	―unless	ORG
ftr-320	576	5	cy pres	ORG
ftr-320	576	6	apply]‖	GPE
ftr-320	577	1	67	CARDINAL
ftr-320	578	1	cy	ORG
ftr-320	580	1	76	CARDINAL
ftr-320	581	1	kaufman ii	PERSON
ftr-320	581	2	136 t.c	QUANTITY
ftr-320	581	3	294	CARDINAL
ftr-320	581	4	307	CARDINAL
ftr-320	581	5	2011	DATE
ftr-320	581	6	kaufman iii	PERSON
ftr-320	581	7	687	CARDINAL
ftr-320	581	8	21	CARDINAL
ftr-320	581	9	2012	DATE
ftr-320	582	1	77	DATE
ftr-320	583	1	one	CARDINAL
ftr-320	584	1	cy	ORG
ftr-320	584	2	242	CARDINAL
ftr-320	584	3	florida	GPE
ftr-320	586	1	13:5	CARDINAL
ftr-320	586	2	cy	ORG
ftr-320	588	1	section 1.170a-14(g	DATE
ftr-320	588	2	section 170(h)(5)(a	LAW
ftr-320	592	1	79	CARDINAL
ftr-320	593	1	colorado	GPE
ftr-320	598	1	1.170a14(g)(6)(i	CARDINAL
ftr-320	603	1	carpenter v. commissioner	PERSON
ftr-320	603	2	103	CARDINAL
ftr-320	604	1	1001	DATE
ftr-320	604	2	1005	DATE
ftr-320	605	1	¶ 2012-001	DATE
ftr-320	605	2	2012	DATE
ftr-320	606	1	79	CARDINAL
ftr-320	607	1	d.	NORP
ftr-320	607	2	103	CARDINAL
ftr-320	608	1	cch	PERSON
ftr-320	608	2	1004	DATE
ftr-320	609	1	¶ 2012-001	DATE
ftr-320	609	2	5	CARDINAL
ftr-320	609	3	2012	DATE
ftr-320	609	4	243	CARDINAL
ftr-320	609	5	colorado	GPE
ftr-320	611	1	80	CARDINAL
ftr-320	611	2	―conservation	ORG
ftr-320	611	3	81	CARDINAL
ftr-320	611	4	colorado‘s	GPE
ftr-320	612	1	82	CARDINAL
ftr-320	614	1	1	CARDINAL
ftr-320	614	2	2	CARDINAL
ftr-320	614	3	3	CARDINAL
ftr-320	614	4	83 80	DATE
ftr-320	617	1	mclaughlin	GPE
ftr-320	617	2	2	CARDINAL
ftr-320	617	3	5	CARDINAL
ftr-320	618	1	over one hundred	CARDINAL
ftr-320	619	1	83	CARDINAL
ftr-320	621	1	mclaughlin	GPE
ftr-320	621	2	2	CARDINAL
ftr-320	621	3	5	CARDINAL
ftr-320	621	4	22–23	CARDINAL
ftr-320	623	1	section 170(h	LAW
ftr-320	624	1	―anchor‖	ORG
ftr-320	625	1	nancy a. mclaughlin	PERSON
ftr-320	625	2	41	CARDINAL
ftr-320	625	3	davis l. rev	PERSON
ftr-320	625	4	1897	DATE
ftr-320	625	5	1901–02	DATE
ftr-320	625	6	2008	DATE
ftr-320	626	1	244	CARDINAL
ftr-320	626	2	florida	GPE
ftr-320	627	1	13:5	CARDINAL
ftr-320	627	2	4	CARDINAL
ftr-320	627	3	84	CARDINAL
ftr-320	628	1	85	CARDINAL
ftr-320	630	1	section 170(h	LAW
ftr-320	632	1	84	CARDINAL
ftr-320	633	1	colorado	GPE
ftr-320	634	1	2007	DATE
ftr-320	635	1	mclaughlin & weeks	ORG
ftr-320	635	2	41	CARDINAL
ftr-320	635	3	81–85	CARDINAL
ftr-320	636	1	cy pres applies	ORG
ftr-320	637	1	2012	DATE
ftr-320	637	2	245	CARDINAL
ftr-320	638	1	86	CARDINAL
ftr-320	638	2	d.	NORP
ftr-320	640	1	haines	PERSON
ftr-320	640	2	87	CARDINAL
ftr-320	641	1	88	CARDINAL
ftr-320	641	2	1	CARDINAL
ftr-320	641	3	2	CARDINAL
ftr-320	641	4	3	CARDINAL
ftr-320	641	5	4	CARDINAL
ftr-320	644	1	section 170(h)‘s	LAW
ftr-320	645	1	86	CARDINAL
ftr-320	647	1	87	CARDINAL
ftr-320	648	1	carpenter v. commissioner	PERSON
ftr-320	648	2	103	CARDINAL
ftr-320	649	1	1001	DATE
ftr-320	649	2	1005	DATE
ftr-320	650	1	¶ 2012-001	DATE
ftr-320	650	2	2012	DATE
ftr-320	651	1	88	CARDINAL
ftr-320	651	2	jessica e. jay	PERSON
ftr-320	651	3	36	CARDINAL
ftr-320	652	1	envtl	NORP
ftr-320	653	1	l. rev	PERSON
ftr-320	653	2	1 (	CARDINAL
ftr-320	653	3	2012	DATE
ftr-320	654	1	ann taylor schwing	PERSON
ftr-320	654	2	37	CARDINAL
ftr-320	655	1	envtl	NORP
ftr-320	656	1	l. rev	PERSON
ftr-320	657	1	2012	DATE
ftr-320	657	2	2012	DATE
ftr-320	658	1	246	CARDINAL
ftr-320	658	2	florida	GPE
ftr-320	659	1	13:5	CARDINAL
ftr-320	662	1	1	CARDINAL
ftr-320	662	2	congress	ORG
ftr-320	662	3	treasury	ORG
ftr-320	662	4	section 170(h	LAW
ftr-320	663	1	89	CARDINAL
ftr-320	664	1	congress	ORG
ftr-320	664	2	section 170(h	LAW
ftr-320	665	1	90	CARDINAL
ftr-320	665	2	congress	ORG
ftr-320	666	1	91	CARDINAL
ftr-320	666	2	congress	ORG
ftr-320	666	3	congress	ORG
ftr-320	667	1	92	CARDINAL
ftr-320	667	2	the treasury department	ORG
ftr-320	667	3	89	CARDINAL
ftr-320	668	1	1	CARDINAL
ftr-320	668	2	16	CARDINAL
ftr-320	668	3	mclaughlin	GPE
ftr-320	668	4	2	CARDINAL
ftr-320	668	5	5	CARDINAL
ftr-320	668	6	90	CARDINAL
ftr-320	669	1	supra	PERSON
ftr-320	669	2	3	CARDINAL
ftr-320	670	1	mclaughlin	PERSON
ftr-320	670	2	1	CARDINAL
ftr-320	670	3	16	CARDINAL
ftr-320	670	4	476–86	CARDINAL
ftr-320	674	1	91	CARDINAL
ftr-320	675	1	s.	PERSON
ftr-320	677	1	96-1007	DATE
ftr-320	677	2	2	CARDINAL
ftr-320	677	3	1980	DATE
ftr-320	677	4	u.s.c.c.a.n.	LAW
ftr-320	678	1	6736	DATE
ftr-320	678	2	mclaughlin	GPE
ftr-320	678	3	1	CARDINAL
ftr-320	678	4	16	CARDINAL
ftr-320	678	5	480–83	DATE
ftr-320	678	6	486	CARDINAL
ftr-320	678	7	92	CARDINAL
ftr-320	679	1	mclaughlin	GPE
ftr-320	679	2	1	CARDINAL
ftr-320	679	3	16	CARDINAL
ftr-320	679	4	484–85	DATE
ftr-320	680	1	2012	DATE
ftr-320	680	2	247	CARDINAL
ftr-320	680	3	1	CARDINAL
ftr-320	680	4	2	CARDINAL
ftr-320	680	5	3	CARDINAL
ftr-320	680	6	93	CARDINAL
ftr-320	680	7	congress	ORG
ftr-320	680	8	section 170(h	LAW
ftr-320	681	1	94	CARDINAL
ftr-320	682	1	congress	ORG
ftr-320	682	2	section 170(h	LAW
ftr-320	683	1	congress	ORG
ftr-320	683	2	95	CARDINAL
ftr-320	684	1	96 93	CARDINAL
ftr-320	686	1	1.170a-14(g)(6	CARDINAL
ftr-320	687	1	94	CARDINAL
ftr-320	688	1	mclaughlin	GPE
ftr-320	688	2	2	CARDINAL
ftr-320	688	3	5	CARDINAL
ftr-320	689	1	over one hundred	CARDINAL
ftr-320	690	1	95	CARDINAL
ftr-320	692	1	170(h)(4)(a)(iii)(ii	CARDINAL
ftr-320	693	1	congress	ORG
ftr-320	695	1	96-1007	DATE
ftr-320	695	2	2	CARDINAL
ftr-320	695	3	2	CARDINAL
ftr-320	695	4	11	CARDINAL
ftr-320	695	5	1980	DATE
ftr-320	696	1	6747	DATE
ftr-320	697	1	congress	ORG
ftr-320	699	1	170(h)(4)(a)(iii)(ii	CARDINAL
ftr-320	700	1	96	CARDINAL
ftr-320	702	1	1.170a-14(g)(6)(ii	CARDINAL
ftr-320	702	2	―unless	ORG
ftr-320	703	1	mclaughlin	GPE
ftr-320	703	2	1	CARDINAL
ftr-320	703	3	16	CARDINAL
ftr-320	703	4	510	CARDINAL
ftr-320	704	1	248	CARDINAL
ftr-320	704	2	florida	GPE
ftr-320	705	1	13:5	CARDINAL
ftr-320	706	1	section 170(h	LAW
ftr-320	707	1	97	CARDINAL
ftr-320	707	2	98	CARDINAL
ftr-320	708	1	one	CARDINAL
ftr-320	709	1	section 170(h	LAW
ftr-320	709	2	1986	DATE
ftr-320	709	3	stephen j. small	PERSON
ftr-320	709	4	99	CARDINAL
ftr-320	711	1	97	CARDINAL
ftr-320	712	1	va	GPE
ftr-320	713	1	10-153	CARDINAL
ftr-320	713	2	1980, 1986	DATE
ftr-320	713	3	va	GPE
ftr-320	714	1	10.1	CARDINAL
ftr-320	714	2	2012	DATE
ftr-320	715	1	one year	DATE
ftr-320	719	1	ch	PERSON
ftr-320	720	1	184	CARDINAL
ftr-320	720	2	32	CARDINAL
ftr-320	720	3	1980	DATE
ftr-320	720	4	1986	DATE
ftr-320	720	5	―may	PRODUCT
ftr-320	721	1	98	CARDINAL
ftr-320	722	1	keene corp.	ORG
ftr-320	722	2	v. united states	GPE
ftr-320	722	3	508	CARDINAL
ftr-320	722	4	200	CARDINAL
ftr-320	722	5	208	CARDINAL
ftr-320	722	6	1993	DATE
ftr-320	722	7	―‗[w]here congress	ORG
ftr-320	722	8	one	CARDINAL
ftr-320	724	1	congress	ORG
ftr-320	726	1	united states	GPE
ftr-320	726	2	464	CARDINAL
ftr-320	726	3	23	CARDINAL
ftr-320	726	4	1983	DATE
ftr-320	727	1	99	CARDINAL
ftr-320	727	2	stephen j. small	PERSON
ftr-320	727	3	14.02	CARDINAL
ftr-320	727	4	14–3	DATE
ftr-320	727	5	4th	ORDINAL
ftr-320	727	6	1997	DATE
ftr-320	728	1	2012	DATE
ftr-320	728	2	249	CARDINAL
ftr-320	731	1	first	ORDINAL
ftr-320	733	1	100	CARDINAL
ftr-320	733	2	first	ORDINAL
ftr-320	733	3	1977	DATE
ftr-320	733	4	deduction‘s	GPE
ftr-320	733	5	thirty-year	DATE
ftr-320	733	6	1980	DATE
ftr-320	733	7	101	PRODUCT
ftr-320	733	8	congress	ORG
ftr-320	734	1	102	CARDINAL
ftr-320	734	2	congress	ORG
ftr-320	734	3	100	CARDINAL
ftr-320	735	1	16.03	CARDINAL
ftr-320	735	2	16–4	DATE
ftr-320	735	3	101	CARDINAL
ftr-320	736	1	mclaughlin	GPE
ftr-320	736	2	1	CARDINAL
ftr-320	736	3	16	CARDINAL
ftr-320	736	4	476–83	DATE
ftr-320	737	1	102	CARDINAL
ftr-320	738	1	s.	PERSON
ftr-320	740	1	96-1007	DATE
ftr-320	740	2	2	CARDINAL
ftr-320	740	3	2	CARDINAL
ftr-320	740	4	14	DATE
ftr-320	740	5	1980	DATE
ftr-320	741	1	6749	DATE
ftr-320	742	1	250	CARDINAL
ftr-320	742	2	florida	GPE
ftr-320	743	1	13:5	CARDINAL
ftr-320	744	1	a. kaufman	PERSON
ftr-320	744	2	section 170(h)(5)(a	LAW
ftr-320	744	3	kaufman ii	PERSON
ftr-320	744	4	103	CARDINAL
ftr-320	744	5	first	ORDINAL
ftr-320	744	6	kaufman ii	PERSON
ftr-320	744	7	kaufman iii	PERSON
ftr-320	744	8	kaufman ii	PERSON
ftr-320	745	1	first	ORDINAL
ftr-320	745	2	kaufman iii	PERSON
ftr-320	746	1	104	CARDINAL
ftr-320	746	2	second	ORDINAL
ftr-320	746	3	kaufman ii	PERSON
ftr-320	747	1	kaufman ii	PERSON
ftr-320	748	1	third	ORDINAL
ftr-320	748	2	kaufman ii	PERSON
ftr-320	749	1	105	CARDINAL
ftr-320	749	2	kaufman ii	PERSON
ftr-320	751	1	106	CARDINAL
ftr-320	752	1	section 1.170a–14(g	DATE
ftr-320	752	2	107	CARDINAL
ftr-320	752	3	103	CARDINAL
ftr-320	753	1	kaufman ii	PERSON
ftr-320	753	2	136 t.c	QUANTITY
ftr-320	753	3	294	CARDINAL
ftr-320	753	4	307	CARDINAL
ftr-320	753	5	2011	DATE
ftr-320	753	6	kaufman iii	PERSON
ftr-320	753	7	687	CARDINAL
ftr-320	753	8	21	CARDINAL
ftr-320	753	9	2012	DATE
ftr-320	755	1	kaufman iii	PERSON
ftr-320	755	2	687	CARDINAL
ftr-320	755	3	26–28	CARDINAL
ftr-320	756	1	105	CARDINAL
ftr-320	757	1	kaufman iii	PERSON
ftr-320	758	1	106	CARDINAL
ftr-320	759	1	kaufman ii	PERSON
ftr-320	759	2	136 t.c	QUANTITY
ftr-320	760	1	313	CARDINAL
ftr-320	760	2	kaufman iii	PERSON
ftr-320	760	3	687	CARDINAL
ftr-320	760	4	21	CARDINAL
ftr-320	760	5	107	CARDINAL
ftr-320	761	1	305	CARDINAL
ftr-320	762	1	2012	DATE
ftr-320	762	2	251	CARDINAL
ftr-320	764	1	108	CARDINAL
ftr-320	764	2	the tax court	ORG
ftr-320	764	3	section 1.170a–14	LAW
ftr-320	766	1	109	CARDINAL
ftr-320	766	2	kaufman ii	PERSON
ftr-320	766	3	one	CARDINAL
ftr-320	767	1	stephen j. small	PERSON
ftr-320	769	1	110	CARDINAL
ftr-320	769	2	congress	ORG
ftr-320	769	3	the treasury department	ORG
ftr-320	769	4	section 170(h	LAW
ftr-320	770	1	section 170(h	LAW
ftr-320	770	2	treasury	ORG
ftr-320	770	3	108	CARDINAL
ftr-320	771	1	306	CARDINAL
ftr-320	772	1	109	CARDINAL
ftr-320	773	1	306–07	CARDINAL
ftr-320	774	1	110	CARDINAL
ftr-320	775	1	307	CARDINAL
ftr-320	776	1	252	CARDINAL
ftr-320	776	2	florida	GPE
ftr-320	777	1	13:5	CARDINAL
ftr-320	777	2	nineteen	CARDINAL
ftr-320	778	1	111	CARDINAL
ftr-320	778	2	cy	ORG
ftr-320	778	3	u.s.	GPE
ftr-320	779	1	112	CARDINAL
ftr-320	779	2	cy pres	ORG
ftr-320	780	1	113	CARDINAL
ftr-320	780	2	seven	CARDINAL
ftr-320	780	3	haines	PERSON
ftr-320	781	1	114	CARDINAL
ftr-320	781	2	seven	CARDINAL
ftr-320	781	3	kaufman v. commissioner	PERSON
ftr-320	781	4	134	CARDINAL
ftr-320	781	5	182	CARDINAL
ftr-320	781	6	2010	DATE
ftr-320	781	7	111	CARDINAL
ftr-320	784	1	96th	CARDINAL
ftr-320	785	1	238	CARDINAL
ftr-320	785	2	242	CARDINAL
ftr-320	785	3	1980	DATE
ftr-320	786	1	french	NORP
ftr-320	786	2	brandywine	ORG
ftr-320	786	3	7318	DATE
ftr-320	786	4	june 26, 1980	DATE
ftr-320	787	1	112	CARDINAL
ftr-320	788	1	the american law institute	ORG
ftr-320	788	2	third	ORDINAL
ftr-320	788	3	cy pres	ORG
ftr-320	788	4	7.10	CARDINAL
ftr-320	788	5	conditions].‖	NORP
ftr-320	788	6	third	ORDINAL
ftr-320	789	1	7.11 cmt	QUANTITY
ftr-320	791	1	bogert & chester	ORG
ftr-320	791	2	439	CARDINAL
ftr-320	791	3	3rd	ORDINAL
ftr-320	792	1	mclaughlin & weeks	ORG
ftr-320	792	2	55	CARDINAL
ftr-320	792	3	70–73	DATE
ftr-320	793	1	113	CARDINAL
ftr-320	795	1	third	ORDINAL
ftr-320	795	2	7.11	CARDINAL
ftr-320	796	1	2000	DATE
ftr-320	797	1	114	CARDINAL
ftr-320	797	2	carpenter	PERSON
ftr-320	797	3	cch	PERSON
ftr-320	797	4	1005	DATE
ftr-320	798	1	¶ 2012-1	DATE
ftr-320	798	2	7	CARDINAL
ftr-320	798	3	2012	DATE
ftr-320	798	4	253	CARDINAL
ftr-320	800	1	section 1.170a–14(c)(2	LAW
ftr-320	801	1	115	CARDINAL
ftr-320	804	1	116	CARDINAL
ftr-320	804	2	cy pres	ORG
ftr-320	805	1	117	CARDINAL
ftr-320	806	1	kaufman ii	PERSON
ftr-320	806	2	136 t.c	QUANTITY
ftr-320	807	1	307	CARDINAL
ftr-320	807	2	kaufman iii	PERSON
ftr-320	807	3	687	CARDINAL
ftr-320	807	4	21	CARDINAL
ftr-320	807	5	116	CARDINAL
ftr-320	810	1	1.170a-14(g)(6)(ii	CARDINAL
ftr-320	812	1	117	CARDINAL
ftr-320	813	1	kaufman ii	PERSON
ftr-320	813	2	136 t.c	QUANTITY
ftr-320	814	1	304	CARDINAL
ftr-320	814	2	kaufman iii	PERSON
ftr-320	814	3	687	CARDINAL
ftr-320	814	4	21	CARDINAL
ftr-320	814	5	cy pres	ORG
ftr-320	814	6	third	ORDINAL
ftr-320	814	7	7.11	CARDINAL
ftr-320	814	8	2000	DATE
ftr-320	816	1	2007	DATE
ftr-320	819	1	first	ORDINAL
ftr-320	820	1	254	CARDINAL
ftr-320	820	2	florida	GPE
ftr-320	821	1	13:5	CARDINAL
ftr-320	822	1	1	CARDINAL
ftr-320	822	2	2	CARDINAL
ftr-320	822	3	118	CARDINAL
ftr-320	823	1	119	CARDINAL
ftr-320	823	2	congress	ORG
ftr-320	824	1	seven	CARDINAL
ftr-320	825	1	414 cmt	QUANTITY
ftr-320	826	1	2000	DATE
ftr-320	827	1	118	CARDINAL
ftr-320	830	1	119	CARDINAL
ftr-320	832	1	may 23, 1983	DATE
ftr-320	835	1	1.170a-13	CARDINAL
ftr-320	835	2	48	DATE
ftr-320	837	1	22941-48	CARDINAL
ftr-320	837	2	23, 1983	DATE
ftr-320	838	1	treasury	ORG
ftr-320	840	1	v. brown & williamson tobacco corp.	ORG
ftr-320	840	2	529	CARDINAL
ftr-320	840	3	u.s.	GPE
ftr-320	840	4	120	CARDINAL
ftr-320	840	5	133	CARDINAL
ftr-320	840	6	2000	DATE
ftr-320	841	1	gustafson v. alloyd co.	ORG
ftr-320	841	2	513	CARDINAL
ftr-320	841	3	561	CARDINAL
ftr-320	841	4	569	CARDINAL
ftr-320	841	5	1995	DATE
ftr-320	841	6	davis v. mich	PERSON
ftr-320	842	1	treasury	ORG
ftr-320	842	2	489	CARDINAL
ftr-320	842	3	803	CARDINAL
ftr-320	842	4	809	CARDINAL
ftr-320	842	5	1989	DATE
ftr-320	842	6	ftc v. mandel bros., inc.	ORG
ftr-320	842	7	359	CARDINAL
ftr-320	842	8	385	CARDINAL
ftr-320	842	9	389	CARDINAL
ftr-320	842	10	1959	DATE
ftr-320	843	1	2012	DATE
ftr-320	843	2	255	CARDINAL
ftr-320	843	3	b. carpenter v. commissioner	PERSON
ftr-320	844	1	120	CARDINAL
ftr-320	844	2	section 1.170a-14(g	DATE
ftr-320	845	1	haines	PERSON
ftr-320	846	1	seven	CARDINAL
ftr-320	846	2	kaufman ii	PERSON
ftr-320	849	1	121	CARDINAL
ftr-320	850	1	first	ORDINAL
ftr-320	851	1	seven	CARDINAL
ftr-320	851	2	kaufman ii	PERSON
ftr-320	851	3	second	ORDINAL
ftr-320	852	1	haines	PERSON
ftr-320	852	2	kaufman ii	PERSON
ftr-320	853	1	120	CARDINAL
ftr-320	853	2	carpenter v. commissioner	PERSON
ftr-320	853	3	103	CARDINAL
ftr-320	854	1	1001	DATE
ftr-320	855	1	¶ 2012-001	DATE
ftr-320	855	2	2012	DATE
ftr-320	856	1	121	CARDINAL
ftr-320	857	1	d.	NORP
ftr-320	857	2	103	CARDINAL
ftr-320	858	1	cch	PERSON
ftr-320	858	2	1005	DATE
ftr-320	859	1	¶ 2012-001	DATE
ftr-320	860	1	256	CARDINAL
ftr-320	860	2	florida	GPE
ftr-320	861	1	13:5	CARDINAL
ftr-320	861	2	haines	PERSON
ftr-320	862	1	122	CARDINAL
ftr-320	862	2	stephen j. small‘s	PERSON
ftr-320	862	3	―restrictions	ORG
ftr-320	862	4	first	ORDINAL
ftr-320	862	5	123	CARDINAL
ftr-320	862	6	more than one	CARDINAL
ftr-320	863	1	fourth	ORDINAL
ftr-320	863	2	united states	GPE
ftr-320	863	3	v. blair	PERSON
ftr-320	864	1	124	CARDINAL
ftr-320	864	2	section 170(h)‘s	LAW
ftr-320	867	1	125 122	CARDINAL
ftr-320	868	1	d.	NORP
ftr-320	869	1	american	NORP
ftr-320	869	2	3rd	ORDINAL
ftr-320	869	3	1992	DATE
ftr-320	870	1	123	CARDINAL
ftr-320	871	1	carpenter	PERSON
ftr-320	871	2	103	CARDINAL
ftr-320	872	1	cch	PERSON
ftr-320	872	2	1005	DATE
ftr-320	873	1	¶ 2012-001	DATE
ftr-320	873	2	7	CARDINAL
ftr-320	873	3	124	CARDINAL
ftr-320	874	1	united states	GPE
ftr-320	874	2	blair	PERSON
ftr-320	874	3	661	CARDINAL
ftr-320	874	4	755	CARDINAL
ftr-320	874	5	773	CARDINAL
ftr-320	874	6	4th	ORDINAL
ftr-320	874	7	2011	DATE
ftr-320	875	1	125	CARDINAL
ftr-320	876	1	diehl	PERSON
ftr-320	876	2	1988	DATE
ftr-320	876	3	53	CARDINAL
ftr-320	876	4	155	CARDINAL
ftr-320	876	5	160–61	DATE
ftr-320	876	6	irs	ORG
ftr-320	876	7	barrett, 1996	ORG
ftr-320	876	8	supra	PERSON
ftr-320	876	9	2012	DATE
ftr-320	876	10	257	CARDINAL
ftr-320	876	11	c. mitchell v. commissioner	PERSON
ftr-320	876	12	126	CARDINAL
ftr-320	876	13	three months	DATE
ftr-320	877	1	mitchell	PERSON
ftr-320	877	2	regulation‘s	PERSON
ftr-320	877	3	haines	PERSON
ftr-320	878	1	section 1.170a-14(g	DATE
ftr-320	878	2	section 1.170a14(g)(1	LAW
ftr-320	879	1	127	CARDINAL
ftr-320	879	2	kaufman ii	PERSON
ftr-320	879	3	128	DATE
ftr-320	880	1	section 1.170a14(g)(6	LAW
ftr-320	881	1	easement‘s	PRODUCT
ftr-320	883	1	kaufman ii	PERSON
ftr-320	884	1	section 1.170a–14(g)(6)(i	LAW
ftr-320	886	1	section 1.170a–14(g)(6)(ii	LAW
ftr-320	888	1	129	CARDINAL
ftr-320	888	2	haines	PERSON
ftr-320	888	3	53	CARDINAL
ftr-320	888	4	11	CARDINAL
ftr-320	888	5	2005	DATE
ftr-320	888	6	53	CARDINAL
ftr-320	888	7	313–14	DATE
ftr-320	888	8	375	CARDINAL
ftr-320	889	1	126	CARDINAL
ftr-320	890	1	mitchell v. commissioner	PERSON
ftr-320	890	2	cch	PERSON
ftr-320	890	3	dec. 59,013	DATE
ftr-320	891	1	ria	PERSON
ftr-320	891	2	dec.	DATE
ftr-320	892	1	138.16	CARDINAL
ftr-320	892	2	2012	DATE
ftr-320	893	1	127	CARDINAL
ftr-320	894	1	d.	NORP
ftr-320	895	1	cch	PERSON
ftr-320	895	2	dec. 59	DATE
ftr-320	895	3	013	CARDINAL
ftr-320	895	4	4634–35	DATE
ftr-320	896	1	ria	PERSON
ftr-320	896	2	dec.	DATE
ftr-320	897	1	138.16	CARDINAL
ftr-320	897	2	190–91	DATE
ftr-320	898	1	128	CARDINAL
ftr-320	899	1	d.	NORP
ftr-320	900	1	cch	PERSON
ftr-320	900	2	dec. 59,013	DATE
ftr-320	900	3	4634–35	DATE
ftr-320	901	1	ria	PERSON
ftr-320	901	2	dec.	DATE
ftr-320	902	1	138.16	CARDINAL
ftr-320	902	2	191	CARDINAL
ftr-320	903	1	108	CARDINAL
ftr-320	904	1	129	CARDINAL
ftr-320	905	1	d.	NORP
ftr-320	906	1	cch	PERSON
ftr-320	906	2	dec. 59,013	DATE
ftr-320	906	3	4636	DATE
ftr-320	907	1	ria	PERSON
ftr-320	907	2	dec.	DATE
ftr-320	908	1	138.16	CARDINAL
ftr-320	908	2	195	CARDINAL
ftr-320	908	3	258	CARDINAL
ftr-320	908	4	florida	GPE
ftr-320	910	1	13:5	CARDINAL
ftr-320	910	2	one	CARDINAL
ftr-320	912	1	130	CARDINAL
ftr-320	912	2	131	DATE
ftr-320	912	3	stephen j. small	PERSON
ftr-320	912	4	section 170(h	LAW
ftr-320	912	5	congress	ORG
ftr-320	912	6	treasury	ORG
ftr-320	912	7	132	CARDINAL
ftr-320	913	1	kaufman ii	PERSON
ftr-320	914	1	section 170(h	LAW
ftr-320	914	2	congress	ORG
ftr-320	916	1	two	CARDINAL
ftr-320	916	2	―regulations,‖	ORG
ftr-320	918	1	130	CARDINAL
ftr-320	920	1	131	CARDINAL
ftr-320	922	1	1.170a-14(a	CARDINAL
ftr-320	923	1	132	CARDINAL
ftr-320	924	1	99	CARDINAL
ftr-320	924	2	2	CARDINAL
ftr-320	924	3	2012	DATE
ftr-320	924	4	259	CARDINAL
ftr-320	925	1	133	CARDINAL
ftr-320	929	1	―given	CARDINAL
ftr-320	929	2	section 1.170a-13(c	LAW
ftr-320	930	1	134	CARDINAL
ftr-320	932	1	135	CARDINAL
ftr-320	932	2	section 1.170a-14(g	DATE
ftr-320	932	3	section 170(h)(5)(a	LAW
ftr-320	933	1	133	CARDINAL
ftr-320	935	1	1.170a-14(g)(6)(ii	CARDINAL
ftr-320	935	2	15	CARDINAL
ftr-320	936	1	134	CARDINAL
ftr-320	937	1	100	CARDINAL
ftr-320	937	2	32	DATE
ftr-320	937	3	41	DATE
ftr-320	937	4	1993	DATE
ftr-320	937	5	taylor v. commissioner	PERSON
ftr-320	937	6	67	CARDINAL
ftr-320	937	7	1071	CARDINAL
ftr-320	937	8	1077	CARDINAL
ftr-320	937	9	1977	DATE
ftr-320	938	1	135	CARDINAL
ftr-320	939	1	hewitt v. commissioner	PERSON
ftr-320	939	2	109	CARDINAL
ftr-320	939	3	258	CARDINAL
ftr-320	939	4	1997	DATE
ftr-320	939	5	28	CARDINAL
ftr-320	940	1	cas	GPE
ftr-320	940	2	2558	CARDINAL
ftr-320	941	1	¶ 2002-178	DATE
ftr-320	941	2	2002	DATE
ftr-320	941	3	122 t.c	QUANTITY
ftr-320	941	4	115	CARDINAL
ftr-320	941	5	2004	DATE
ftr-320	941	6	92	CARDINAL
ftr-320	942	1	cch	PERSON
ftr-320	942	2	189	DATE
ftr-320	943	1	¶ 2006-183	DATE
ftr-320	943	2	2006	DATE
ftr-320	943	3	509	CARDINAL
ftr-320	943	4	343	CARDINAL
ftr-320	943	5	2007	DATE
ftr-320	943	6	mohamed v. commissioner,103 t.c.m	PERSON
ftr-320	944	1	1814	DATE
ftr-320	945	1	¶ 2012-152	DATE
ftr-320	945	2	2012	DATE
ftr-320	946	1	mohamed	PERSON
ftr-320	946	2	mohamed	PERSON
ftr-320	946	3	103	CARDINAL
ftr-320	947	1	cch	PERSON
ftr-320	947	2	1819	DATE
ftr-320	948	1	¶ 2012-152	DATE
ftr-320	948	2	1175	CARDINAL
ftr-320	949	1	260	CARDINAL
ftr-320	949	2	florida	GPE
ftr-320	950	1	13:5	CARDINAL
ftr-320	951	1	136	CARDINAL
ftr-320	951	2	1	CARDINAL
ftr-320	951	3	2	CARDINAL
ftr-320	951	4	3	CARDINAL
ftr-320	951	5	4	CARDINAL
ftr-320	951	6	137	CARDINAL
ftr-320	951	7	four	CARDINAL
ftr-320	955	1	138	CARDINAL
ftr-320	955	2	136	CARDINAL
ftr-320	956	1	122	CARDINAL
ftr-320	957	1	137	CARDINAL
ftr-320	960	1	138	CARDINAL
ftr-320	961	1	ralph e. heimlich & william d. anderson	PERSON
ftr-320	961	2	2001	DATE
ftr-320	961	3	u.s.d.a.	GPE
ftr-320	961	4	803	CARDINAL
ftr-320	961	5	4–5	CARDINAL
ftr-320	961	6	june 2001	DATE
ftr-320	962	1	sarah schindler	PERSON
ftr-320	962	2	83	CARDINAL
ftr-320	963	1	l. rev	PERSON
ftr-320	964	1	471	CARDINAL
ftr-320	964	2	2012	DATE
ftr-320	965	1	2012	DATE
ftr-320	965	2	261	CARDINAL
ftr-320	966	1	139	CARDINAL
ftr-320	967	1	140	CARDINAL
ftr-320	967	2	hundreds of years	DATE
ftr-320	969	1	congress	ORG
ftr-320	969	2	141	CARDINAL
ftr-320	969	3	142	CARDINAL
ftr-320	969	4	congress	ORG
ftr-320	970	1	congress	ORG
ftr-320	970	2	139	CARDINAL
ftr-320	971	1	jill r. horwitz & marion	PERSON
ftr-320	971	2	83	CARDINAL
ftr-320	971	3	millbank	ORG
ftr-320	971	4	quarterly 225 (2005	DATE
ftr-320	974	1	140	CARDINAL
ftr-320	975	1	supra	PERSON
ftr-320	975	2	112	CARDINAL
ftr-320	976	1	cohen v. city	PERSON
ftr-320	976	2	lynn	GPE
ftr-320	976	3	598	CARDINAL
ftr-320	976	4	682	CARDINAL
ftr-320	976	5	1992	DATE
ftr-320	977	1	141	CARDINAL
ftr-320	978	1	170(h)(4)(a)(iii)(ii	CARDINAL
ftr-320	979	1	142	CARDINAL
ftr-320	980	1	s.	PERSON
ftr-320	982	1	96-1007	DATE
ftr-320	982	2	2	CARDINAL
ftr-320	982	3	11	CARDINAL
ftr-320	982	4	1980	DATE
ftr-320	982	5	1980	DATE
ftr-320	983	1	6747	DATE
ftr-320	984	1	262	CARDINAL
ftr-320	984	2	florida	GPE
ftr-320	984	3	13:5	CARDINAL
ftr-320	985	1	143	CARDINAL
ftr-320	986	1	144	CARDINAL
ftr-320	987	1	145	CARDINAL
ftr-320	988	1	146	CARDINAL
ftr-320	989	1	147 143	CARDINAL
ftr-320	990	1	170(h)(4)(a)(iii)(ii	CARDINAL
ftr-320	992	1	96-1007	DATE
ftr-320	992	2	2	CARDINAL
ftr-320	992	3	11–12	CARDINAL
ftr-320	992	4	1980	DATE
ftr-320	993	1	6746–47	DATE
ftr-320	994	1	144	CARDINAL
ftr-320	995	1	1.170a-14(d)(4)(iii)(b	CARDINAL
ftr-320	996	1	145	CARDINAL
ftr-320	997	1	99	CARDINAL
ftr-320	997	2	8, 8–5	DATE
ftr-320	997	3	146	CARDINAL
ftr-320	1000	1	two	CARDINAL
ftr-320	1008	1	2012	DATE
ftr-320	1008	2	263	CARDINAL
ftr-320	1009	1	u.s.	GPE
ftr-320	1011	1	148	CARDINAL
ftr-320	1014	1	c. holder’s	PERSON
ftr-320	1015	1	149	CARDINAL
ftr-320	1016	1	150	CARDINAL
ftr-320	1017	1	151	CARDINAL
ftr-320	1017	2	148	CARDINAL
ftr-320	1018	1	140	CARDINAL
ftr-320	1019	1	149	CARDINAL
ftr-320	1021	1	1.170a-14(g)(6)(ii	CARDINAL
ftr-320	1022	1	150	CARDINAL
ftr-320	1024	1	d.	NORP
ftr-320	1024	2	96	CARDINAL
ftr-320	1025	1	264	CARDINAL
ftr-320	1025	2	florida	GPE
ftr-320	1027	1	13:5	CARDINAL
ftr-320	1027	2	152	CARDINAL
ftr-320	1029	1	153	CARDINAL
ftr-320	1029	2	d.	NORP
ftr-320	1029	3	irs	ORG
ftr-320	1030	1	millions of dollars	MONEY
ftr-320	1031	1	two	CARDINAL
ftr-320	1032	1	section 170(h	LAW
ftr-320	1033	1	congress	ORG
ftr-320	1033	2	152	CARDINAL
ftr-320	1035	1	1.170a-14(g)(6)(i	CARDINAL
ftr-320	1036	1	153	CARDINAL
ftr-320	1037	1	$1 million	MONEY
ftr-320	1037	2	900,000	MONEY
ftr-320	1037	3	90 percent	PERCENT
ftr-320	1038	1	315,000	MONEY
ftr-320	1038	2	35 percent	PERCENT
ftr-320	1038	3	900,000	MONEY
ftr-320	1039	1	years later	DATE
ftr-320	1039	2	only 10 percent	PERCENT
ftr-320	1040	1	only 10 percent	PERCENT
ftr-320	1040	2	100,000	MONEY
ftr-320	1040	3	315,000	MONEY
ftr-320	1041	1	2012	DATE
ftr-320	1041	2	265	CARDINAL
ftr-320	1041	3	―preservation	ORG
ftr-320	1041	4	154	CARDINAL
ftr-320	1041	5	millions of dollars	MONEY
ftr-320	1042	1	four	CARDINAL
ftr-320	1044	1	2	CARDINAL
ftr-320	1045	1	billions	CARDINAL
ftr-320	1045	2	section 170(h	LAW
ftr-320	1046	1	155	CARDINAL
ftr-320	1047	1	1	CARDINAL
ftr-320	1047	2	section 170(h	LAW
ftr-320	1047	3	2	CARDINAL
ftr-320	1047	4	3	CARDINAL
ftr-320	1049	1	over one hundred	CARDINAL
ftr-320	1050	1	156	CARDINAL
ftr-320	1052	1	154	CARDINAL
ftr-320	1053	1	s.	PERSON
ftr-320	1055	1	96-1007	DATE
ftr-320	1055	2	2	CARDINAL
ftr-320	1055	3	9	CARDINAL
ftr-320	1055	4	1980	DATE
ftr-320	1056	1	6745	DATE
ftr-320	1057	1	155	CARDINAL
ftr-320	1058	1	1	CARDINAL
ftr-320	1058	2	156	CARDINAL
ftr-320	1059	1	mclaughlin	GPE
ftr-320	1059	2	2	CARDINAL
ftr-320	1059	3	5	CARDINAL
ftr-320	1060	1	266	CARDINAL
ftr-320	1060	2	florida	GPE
ftr-320	1062	1	13:5	CARDINAL
ftr-320	1063	1	virginia	GPE
ftr-320	1063	2	seven	CARDINAL
ftr-320	1064	1	157	CARDINAL
ftr-320	1065	1	congress	ORG
ftr-320	1066	1	irs	ORG
ftr-320	1067	1	one hundred	CARDINAL
ftr-320	1068	1	irs	ORG
ftr-320	1071	1	158	CARDINAL
ftr-320	1071	2	157	CARDINAL
ftr-320	1073	1	158	CARDINAL
ftr-320	1075	1	112th	CARDINAL
ftr-320	1075	2	2d	CARDINAL
ftr-320	1076	1	2012	DATE
ftr-320	1076	2	267	CARDINAL
ftr-320	1076	3	irs	ORG
ftr-320	1077	1	third	ORDINAL
ftr-320	1080	1	montana	GPE
ftr-320	1080	2	michigan	GPE
ftr-320	1080	3	maine	GPE
ftr-320	1080	4	minnesota	GPE
ftr-320	1083	1	hundreds of years	DATE
ftr-320	1084	1	the president‘s fiscal year 2013	DATE
ftr-320	1084	2	565–73	CARDINAL
ftr-320	1084	3	2012	DATE
ftr-320	1084	4	halperin	PERSON
ftr-320	1084	5	1	CARDINAL
ftr-320	1084	6	31	CARDINAL
ftr-320	1084	7	nancy a. mclaughlin	PERSON
ftr-320	1084	8	31	CARDINAL
ftr-320	1084	9	l. q. 1	PERSON
ftr-320	1084	10	68–91	CARDINAL
ftr-320	1084	11	2004	DATE
ftr-320	1085	1	268	CARDINAL
ftr-320	1085	2	florida	GPE
ftr-320	1086	1	13:5	CARDINAL
ftr-320	1087	1	congress	ORG
ftr-320	1090	1	159	CARDINAL
ftr-320	1093	1	160	CARDINAL
ftr-320	1095	1	161	CARDINAL
ftr-320	1095	2	159	CARDINAL
ftr-320	1096	1	157	CARDINAL
ftr-320	1097	1	160	CARDINAL
ftr-320	1098	1	mclaughlin	PERSON
ftr-320	1098	2	41	CARDINAL
ftr-320	1098	3	706	DATE
ftr-320	1099	1	161	CARDINAL
ftr-320	1100	1	mclaughlin & weeks	ORG
ftr-320	1100	2	55	CARDINAL
ftr-320	1100	3	15	CARDINAL
ftr-320	1100	4	269	CARDINAL
ftr-320	1102	1	162	CARDINAL
ftr-320	1102	2	congress	ORG
ftr-320	1102	3	congress	ORG
ftr-320	1103	1	american	NORP
ftr-320	1103	2	montana	GPE
ftr-320	1103	3	michigan	GPE
ftr-320	1103	4	maine	GPE
ftr-320	1103	5	minnesota	GPE
ftr-320	1105	1	3	CARDINAL
ftr-320	1106	1	163	CARDINAL
ftr-320	1106	2	162	CARDINAL
ftr-320	1107	1	easement‘s	ORG
ftr-320	1108	1	mclaughlin	GPE
ftr-320	1108	2	1	CARDINAL
ftr-320	1108	3	16	CARDINAL
ftr-320	1108	4	510–12	CARDINAL
ftr-320	1109	1	163	CARDINAL
ftr-320	1110	1	mclaughlin	GPE
ftr-320	1110	2	2	CARDINAL
ftr-320	1110	3	5	CARDINAL
ftr-320	1112	1	270	CARDINAL
ftr-320	1112	2	florida	GPE
ftr-320	1113	1	13:5	CARDINAL
ftr-320	1114	1	164	CARDINAL
ftr-320	1116	1	section 170(h	LAW
ftr-320	1117	1	165	CARDINAL
ftr-320	1118	1	congress	ORG
ftr-320	1118	2	166	CARDINAL
ftr-320	1119	1	167	CARDINAL
ftr-320	1119	2	haines	PERSON
ftr-320	1119	3	section 170(h	LAW
ftr-320	1119	4	one	CARDINAL
ftr-320	1119	5	168	CARDINAL
ftr-320	1119	6	164	CARDINAL
ftr-320	1121	1	irs	ORG
ftr-320	1122	1	165	CARDINAL
ftr-320	1123	1	mclaughlin	GPE
ftr-320	1123	2	2	CARDINAL
ftr-320	1123	3	5	CARDINAL
ftr-320	1123	4	20–26	CARDINAL
ftr-320	1124	1	166	CARDINAL
ftr-320	1124	2	gillespie v. commissioner	PERSON
ftr-320	1124	3	75	CARDINAL
ftr-320	1124	4	374	CARDINAL
ftr-320	1124	5	378–79	DATE
ftr-320	1124	6	1980	DATE
ftr-320	1124	7	congress	ORG
ftr-320	1125	1	167	CARDINAL
ftr-320	1126	1	supra	PERSON
ftr-320	1126	2	125	CARDINAL
ftr-320	1127	1	168	CARDINAL
ftr-320	1128	1	carpenter v. commissioner	PERSON
ftr-320	1128	2	103	CARDINAL
ftr-320	1129	1	1001	DATE
ftr-320	1129	2	1004	CARDINAL
ftr-320	1130	1	¶ 2012-001	DATE
ftr-320	1130	2	2012	DATE
ftr-320	1130	3	5	CARDINAL
ftr-320	1131	1	the tax court	ORG
ftr-320	1133	1	patel	PERSON
ftr-320	1134	1	cch	PERSON
ftr-320	1134	2	dec. 59,100	DATE
ftr-320	1134	3	4665	CARDINAL
ftr-320	1134	4	ria	PERSON
ftr-320	1134	5	dec.	DATE
ftr-320	1135	1	138.23	CARDINAL
ftr-320	1135	2	235	CARDINAL
ftr-320	1135	3	2012	DATE
ftr-320	1135	4	quoting united states	GPE
ftr-320	1135	5	535	CARDINAL
ftr-320	1135	6	274	CARDINAL
ftr-320	1135	7	278–79	CARDINAL
ftr-320	1135	8	2002	DATE
ftr-320	1136	1	2012	DATE
ftr-320	1136	2	271	CARDINAL
ftr-320	1140	1	simmons	PERSON
ftr-320	1140	2	kaufman	PERSON
ftr-320	1140	3	169	CARDINAL
ftr-320	1140	4	kaufman v. commissioner	PERSON
ftr-320	1140	5	kaufman iii	PERSON
ftr-320	1140	6	170	CARDINAL
ftr-320	1140	7	irs	ORG
ftr-320	1141	1	171	CARDINAL
ftr-320	1141	2	carpenter	PERSON
ftr-320	1141	3	two	CARDINAL
ftr-320	1142	1	kaufman iii	PERSON
ftr-320	1144	1	law,‖	GPE
ftr-320	1144	2	172	CARDINAL
ftr-320	1144	3	―familiar	CARDINAL
ftr-320	1145	1	173 169	CARDINAL
ftr-320	1146	1	v. simmons	PERSON
ftr-320	1146	2	646	CARDINAL
ftr-320	1146	3	6	CARDINAL
ftr-320	1146	4	d.c	GPE
ftr-320	1146	5	2011	DATE
ftr-320	1147	1	170	CARDINAL
ftr-320	1148	1	kaufman iii	PERSON
ftr-320	1148	2	687	CARDINAL
ftr-320	1148	3	21	CARDINAL
ftr-320	1148	4	2012	DATE
ftr-320	1149	1	171	CARDINAL
ftr-320	1149	2	simmons	ORG
ftr-320	1149	3	646	CARDINAL
ftr-320	1149	4	6	CARDINAL
ftr-320	1149	5	kaufman iii	PERSON
ftr-320	1149	6	687	CARDINAL
ftr-320	1149	7	21	CARDINAL
ftr-320	1150	1	172	CARDINAL
ftr-320	1151	1	bryan a. garner	PERSON
ftr-320	1151	2	403	CARDINAL
ftr-320	1151	3	3d	CARDINAL
ftr-320	1151	4	2011	DATE
ftr-320	1152	1	173	CARDINAL
ftr-320	1153	1	indopco, inc.	ORG
ftr-320	1154	1	503	CARDINAL
ftr-320	1154	2	u.s. 79	DATE
ftr-320	1154	3	84	DATE
ftr-320	1154	4	1992	DATE
ftr-320	1155	1	272	CARDINAL
ftr-320	1155	2	florida	GPE
ftr-320	1156	1	13:5	CARDINAL
ftr-320	1156	2	irs	ORG
ftr-320	1157	1	first	ORDINAL
ftr-320	1158	1	a.	PERSON
ftr-320	1158	2	two	CARDINAL
ftr-320	1158	3	lorna kaufman	PERSON
ftr-320	1158	4	section 170(h	LAW
ftr-320	1159	1	174	CARDINAL
ftr-320	1159	2	easement‘s	ORG
ftr-320	1160	1	section 1.170a-14(g)(2	LAW
ftr-320	1162	1	first	ORDINAL
ftr-320	1163	1	lorna kaufman	PERSON
ftr-320	1163	2	condemnation.‖ 175	CARDINAL
ftr-320	1164	1	kaufman	PERSON
ftr-320	1164	2	section 170(h	LAW
ftr-320	1165	1	first	ORDINAL
ftr-320	1165	2	174	CARDINAL
ftr-320	1166	1	kaufman v. commissioner	PERSON
ftr-320	1166	2	kaufman	PERSON
ftr-320	1166	3	134	CARDINAL
ftr-320	1166	4	182	CARDINAL
ftr-320	1166	5	2010	DATE
ftr-320	1166	6	kaufman ii	PERSON
ftr-320	1166	7	136 t.c	QUANTITY
ftr-320	1166	8	294	CARDINAL
ftr-320	1166	9	2011	DATE
ftr-320	1166	10	kaufman iii	PERSON
ftr-320	1166	11	687	CARDINAL
ftr-320	1166	12	21	CARDINAL
ftr-320	1166	13	2012	DATE
ftr-320	1170	1	d.	NORP
ftr-320	1170	2	peter a. lowy	PERSON
ftr-320	1170	3	u.s.	GPE
ftr-320	1170	4	100-2d	CARDINAL
ftr-320	1173	1	15	CARDINAL
ftr-320	1174	1	175	CARDINAL
ftr-320	1175	1	kaufman iii	PERSON
ftr-320	1175	2	687	CARDINAL
ftr-320	1175	3	26	CARDINAL
ftr-320	1175	4	2012	DATE
ftr-320	1175	5	273	CARDINAL
ftr-320	1175	6	176	CARDINAL
ftr-320	1179	1	177	CARDINAL
ftr-320	1179	2	first	ORDINAL
ftr-320	1179	3	circuit‘s	CARDINAL
ftr-320	1180	1	178	CARDINAL
ftr-320	1180	2	two	CARDINAL
ftr-320	1180	3	first	ORDINAL
ftr-320	1181	1	176	CARDINAL
ftr-320	1182	1	27	CARDINAL
ftr-320	1183	1	mclaughlin	PERSON
ftr-320	1183	2	1	CARDINAL
ftr-320	1183	3	16	CARDINAL
ftr-320	1183	4	492–94	DATE
ftr-320	1184	1	irs	ORG
ftr-320	1184	2	first	ORDINAL
ftr-320	1185	1	kaufman iii	PERSON
ftr-320	1185	2	687	CARDINAL
ftr-320	1185	3	27	CARDINAL
ftr-320	1185	4	177	CARDINAL
ftr-320	1186	1	kaufman‘s	GPE
ftr-320	1188	1	182	CARDINAL
ftr-320	1190	1	178	CARDINAL
ftr-320	1191	1	kaufman iii	PERSON
ftr-320	1191	2	687	CARDINAL
ftr-320	1191	3	26	CARDINAL
ftr-320	1194	1	274	CARDINAL
ftr-320	1194	2	florida	GPE
ftr-320	1195	1	13:5	CARDINAL
ftr-320	1198	1	180	CARDINAL
ftr-320	1198	2	first	ORDINAL
ftr-320	1199	1	first	ORDINAL
ftr-320	1200	1	181	CARDINAL
ftr-320	1200	2	kaufman	ORG
ftr-320	1200	3	―been	CARDINAL
ftr-320	1200	4	decades	DATE
ftr-320	1200	5	thousands	CARDINAL
ftr-320	1200	6	kaufman	PERSON
ftr-320	1200	7	thousands	CARDINAL
ftr-320	1200	8	182	CARDINAL
ftr-320	1201	1	1988	DATE
ftr-320	1201	2	regulation‘s	PERSON
ftr-320	1201	3	section 170(h	LAW
ftr-320	1201	4	183	CARDINAL
ftr-320	1201	5	2005	DATE
ftr-320	1201	6	179	CARDINAL
ftr-320	1203	1	1.170a-14(g)(6)(ii	CARDINAL
ftr-320	1205	1	180	CARDINAL
ftr-320	1206	1	kaufman iii	PERSON
ftr-320	1206	2	687	CARDINAL
ftr-320	1206	3	21	CARDINAL
ftr-320	1206	4	2012	DATE
ftr-320	1206	5	15997-09	DATE
ftr-320	1207	1	kaufman iii	PERSON
ftr-320	1208	1	182	CARDINAL
ftr-320	1209	1	6–7	CARDINAL
ftr-320	1209	2	183	CARDINAL
ftr-320	1210	1	diehl	PERSON
ftr-320	1210	2	1988	DATE
ftr-320	1210	3	53	CARDINAL
ftr-320	1210	4	207	CARDINAL
ftr-320	1211	1	2012	DATE
ftr-320	1211	2	275	CARDINAL
ftr-320	1212	1	184	CARDINAL
ftr-320	1212	2	irs	ORG
ftr-320	1212	3	thousands	CARDINAL
ftr-320	1213	1	185	CARDINAL
ftr-320	1213	2	kaufman ii	PERSON
ftr-320	1213	3	186	CARDINAL
ftr-320	1214	1	187	CARDINAL
ftr-320	1216	1	188	CARDINAL
ftr-320	1216	2	184	CARDINAL
ftr-320	1217	1	2005	DATE
ftr-320	1217	2	53	CARDINAL
ftr-320	1217	3	456	CARDINAL
ftr-320	1217	4	irs	ORG
ftr-320	1218	1	185	CARDINAL
ftr-320	1219	1	173	CARDINAL
ftr-320	1221	1	186	CARDINAL
ftr-320	1221	2	nthp	PERSON
ftr-320	1221	3	kaufman iii	PERSON
ftr-320	1221	4	supra	PERSON
ftr-320	1221	5	181	CARDINAL
ftr-320	1221	6	23	CARDINAL
ftr-320	1221	7	187	CARDINAL
ftr-320	1222	1	177	CARDINAL
ftr-320	1223	1	188	CARDINAL
ftr-320	1224	1	the virginia outdoors foundation	ORG
ftr-320	1224	2	virginia	GPE
ftr-320	1225	1	va	GPE
ftr-320	1227	1	18	CARDINAL
ftr-320	1227	2	10, 2011	DATE
ftr-320	1227	3	61–62	CARDINAL
ftr-320	1227	4	kaufman	PERSON
ftr-320	1227	5	134	CARDINAL
ftr-320	1227	6	182	CARDINAL
ftr-320	1227	7	136 t.c	QUANTITY
ftr-320	1228	1	294	CARDINAL
ftr-320	1228	2	15997-09	DATE
ftr-320	1229	1	276	CARDINAL
ftr-320	1229	2	florida	GPE
ftr-320	1230	1	13:5	CARDINAL
ftr-320	1230	2	first	ORDINAL
ftr-320	1230	3	kaufman iii	PERSON
ftr-320	1230	4	189	CARDINAL
ftr-320	1230	5	irs	ORG
ftr-320	1230	6	first	ORDINAL
ftr-320	1230	7	kaufman ii	PERSON
ftr-320	1231	1	first	ORDINAL
ftr-320	1231	2	190	CARDINAL
ftr-320	1232	1	first	ORDINAL
ftr-320	1235	1	1	CARDINAL
ftr-320	1235	2	2	CARDINAL
ftr-320	1237	1	first	ORDINAL
ftr-320	1238	1	congress	ORG
ftr-320	1239	1	189	CARDINAL
ftr-320	1240	1	irs	ORG
ftr-320	1240	2	http://www.landtrustalliance.org/conservation/conservation-defense/conservationdefense-news/irs-and-tax-court-overturned-again	PERSON
ftr-320	1240	3	sept. 23, 2012	DATE
ftr-320	1241	1	190	CARDINAL
ftr-320	1242	1	kaufman iii	PERSON
ftr-320	1242	2	687	CARDINAL
ftr-320	1242	3	21	CARDINAL
ftr-320	1242	4	27	DATE
ftr-320	1242	5	2012	DATE
ftr-320	1243	1	2012	DATE
ftr-320	1243	2	277	CARDINAL
ftr-320	1245	1	first	ORDINAL
ftr-320	1245	2	kaufman iii	PERSON
ftr-320	1247	1	191	CARDINAL
ftr-320	1247	2	first	ORDINAL
ftr-320	1248	1	1	CARDINAL
ftr-320	1248	2	2	CARDINAL
ftr-320	1248	3	3	CARDINAL
ftr-320	1249	1	1.	CARDINAL
ftr-320	1249	2	kaufman	PERSON
ftr-320	1249	3	simmons	PERSON
ftr-320	1249	4	section 1.170a14(c)(2	LAW
ftr-320	1249	5	organization‖	PERSON
ftr-320	1249	6	1986	DATE
ftr-320	1249	7	treasury	ORG
ftr-320	1249	8	first	ORDINAL
ftr-320	1249	9	191	CARDINAL
ftr-320	1250	1	28	DATE
ftr-320	1252	1	simmons	PERSON
ftr-320	1252	2	mclaughlin	GPE
ftr-320	1252	3	2	CARDINAL
ftr-320	1252	4	5	CARDINAL
ftr-320	1252	5	11–19	CARDINAL
ftr-320	1253	1	192	CARDINAL
ftr-320	1254	1	kaufman iii	PERSON
ftr-320	1254	2	687	CARDINAL
ftr-320	1254	3	28	CARDINAL
ftr-320	1255	1	278	CARDINAL
ftr-320	1255	2	florida	GPE
ftr-320	1257	1	13:5	CARDINAL
ftr-320	1258	1	193	CARDINAL
ftr-320	1260	1	194	CARDINAL
ftr-320	1260	2	section 1.170a-14(c)(2	LAW
ftr-320	1261	1	195	CARDINAL
ftr-320	1263	1	196 2	CARDINAL
ftr-320	1263	2	first	ORDINAL
ftr-320	1263	3	kaufman iii	PERSON
ftr-320	1263	4	irs	ORG
ftr-320	1265	1	193	CARDINAL
ftr-320	1266	1	dorothy simmons	PERSON
ftr-320	1266	2	the l‘enfant trust	ORG
ftr-320	1266	3	3	CARDINAL
ftr-320	1266	4	nov. 18, 2003	DATE
ftr-320	1266	5	dorothy simmons	PERSON
ftr-320	1266	6	the l‘enfant trust	ORG
ftr-320	1266	7	3	CARDINAL
ftr-320	1266	8	jan. 26, 2004	DATE
ftr-320	1267	1	lorna e. kaufman	PERSON
ftr-320	1267	2	the national architectural trust, inc.	ORG
ftr-320	1267	3	4	CARDINAL
ftr-320	1267	4	dec. 22, 2003	DATE
ftr-320	1268	1	194	CARDINAL
ftr-320	1269	1	section 1.170a-14(c)(2	LAW
ftr-320	1269	2	section 1.170a-14(g)(6)(i	LAW
ftr-320	1270	1	195	CARDINAL
ftr-320	1274	1	196	CARDINAL
ftr-320	1275	1	170(h)(5)(a	CARDINAL
ftr-320	1276	1	2012	DATE
ftr-320	1276	2	279	CARDINAL
ftr-320	1276	3	197	CARDINAL
ftr-320	1276	4	section 170(h)(5)(a	LAW
ftr-320	1277	1	first	ORDINAL
ftr-320	1280	1	one	CARDINAL
ftr-320	1280	2	section 501(c)(3	LAW
ftr-320	1281	1	198	CARDINAL
ftr-320	1281	2	section 170(h)(5)(a	LAW
ftr-320	1282	1	simmons	PERSON
ftr-320	1282	2	kaufman	PERSON
ftr-320	1284	1	197	CARDINAL
ftr-320	1285	1	kaufman iii	PERSON
ftr-320	1285	2	687	CARDINAL
ftr-320	1285	3	28	CARDINAL
ftr-320	1286	1	198	CARDINAL
ftr-320	1288	1	fed	ORG
ftr-320	1290	1	49	CARDINAL
ftr-320	1290	2	52–53	CARDINAL
ftr-320	1291	1	2005	DATE
ftr-320	1293	1	53	DATE
ftr-320	1293	2	280	CARDINAL
ftr-320	1293	3	florida	GPE
ftr-320	1295	1	13:5	CARDINAL
ftr-320	1296	1	199	CARDINAL
ftr-320	1296	2	simmons	PERSON
ftr-320	1297	1	metro	FAC
ftr-320	1299	1	200	CARDINAL
ftr-320	1299	2	congress	ORG
ftr-320	1299	3	section 170(h	LAW
ftr-320	1299	4	199	CARDINAL
ftr-320	1300	1	―trades‖	ORG
ftr-320	1300	2	200	CARDINAL
ftr-320	1302	1	amici	PERSON
ftr-320	1302	2	appellee	PERSON
ftr-320	1302	3	16–17	CARDINAL
ftr-320	1302	4	v. simmons	PERSON
ftr-320	1302	5	646	CARDINAL
ftr-320	1302	6	6	CARDINAL
ftr-320	1302	7	d.c	GPE
ftr-320	1302	8	cir. 2011	ORG
ftr-320	1303	1	2007	DATE
ftr-320	1303	2	section 1.170a-14	LAW
ftr-320	1308	1	24	CARDINAL
ftr-320	1308	2	august 2007	DATE
ftr-320	1310	1	2012	DATE
ftr-320	1310	2	281	CARDINAL
ftr-320	1311	1	201	CARDINAL
ftr-320	1311	2	congress	ORG
ftr-320	1312	1	section 170(h	LAW
ftr-320	1313	1	202	CARDINAL
ftr-320	1313	2	congress	ORG
ftr-320	1313	3	treasury	ORG
ftr-320	1313	4	daniel halperin	PERSON
ftr-320	1315	1	203	CARDINAL
ftr-320	1315	2	1980	DATE
ftr-320	1315	3	congress	ORG
ftr-320	1316	1	204	CARDINAL
ftr-320	1316	2	congress	ORG
ftr-320	1317	1	congress	ORG
ftr-320	1317	2	section 170(h)(5)(a	LAW
ftr-320	1317	3	201	CARDINAL
ftr-320	1320	1	96-1007	DATE
ftr-320	1320	2	2	CARDINAL
ftr-320	1320	3	1980	DATE
ftr-320	1320	4	u.s.c.c.a.n.	LAW
ftr-320	1322	1	mclaughlin	PERSON
ftr-320	1322	2	1	CARDINAL
ftr-320	1322	3	16	CARDINAL
ftr-320	1322	4	476–87	DATE
ftr-320	1323	1	202	CARDINAL
ftr-320	1326	1	96th	ORDINAL
ftr-320	1327	1	12	CARDINAL
ftr-320	1327	2	1979	DATE
ftr-320	1328	1	daniel i. halperin	PERSON
ftr-320	1329	1	203	CARDINAL
ftr-320	1330	1	12	CARDINAL
ftr-320	1331	1	204	CARDINAL
ftr-320	1332	1	s.	PERSON
ftr-320	1334	1	96-1007	DATE
ftr-320	1334	2	2	CARDINAL
ftr-320	1334	3	1980	DATE
ftr-320	1334	4	u.s.c.c.a.n.	LAW
ftr-320	1336	1	mclaughlin	PERSON
ftr-320	1336	2	1	CARDINAL
ftr-320	1336	3	16	CARDINAL
ftr-320	1336	4	478–80	DATE
ftr-320	1337	1	282	CARDINAL
ftr-320	1337	2	florida	GPE
ftr-320	1338	1	13:5	CARDINAL
ftr-320	1339	1	205	CARDINAL
ftr-320	1340	1	206	CARDINAL
ftr-320	1340	2	section 170(h	LAW
ftr-320	1340	3	one	CARDINAL
ftr-320	1340	4	section 170(h	LAW
ftr-320	1341	1	the day	DATE
ftr-320	1341	2	ten	CARDINAL
ftr-320	1341	3	fifty	CARDINAL
ftr-320	1341	4	one hundred percent	PERCENT
ftr-320	1341	5	section 170(h	LAW
ftr-320	1342	1	section 170(h	LAW
ftr-320	1344	1	208	CARDINAL
ftr-320	1344	2	march 2012	DATE
ftr-320	1344	3	205	CARDINAL
ftr-320	1345	1	s.	PERSON
ftr-320	1347	1	96-1007	DATE
ftr-320	1347	2	2	CARDINAL
ftr-320	1347	3	13–14	CARDINAL
ftr-320	1347	4	1980	DATE
ftr-320	1348	1	6748–49	CARDINAL
ftr-320	1349	1	mclaughlin	PERSON
ftr-320	1349	2	1	CARDINAL
ftr-320	1349	3	16	CARDINAL
ftr-320	1349	4	475–76	DATE
ftr-320	1350	1	206	CARDINAL
ftr-320	1352	1	1.170a-14(b)(2	CARDINAL
ftr-320	1353	1	mclaughlin	PERSON
ftr-320	1353	2	1	CARDINAL
ftr-320	1353	3	16	CARDINAL
ftr-320	1353	4	487–513	CARDINAL
ftr-320	1354	1	207	CARDINAL
ftr-320	1355	1	mclaughlin	GPE
ftr-320	1355	2	1	CARDINAL
ftr-320	1355	3	16	CARDINAL
ftr-320	1355	4	520–23	CARDINAL
ftr-320	1357	1	208	CARDINAL
ftr-320	1360	1	2012	DATE
ftr-320	1360	2	283	CARDINAL
ftr-320	1360	3	irs	ORG
ftr-320	1360	4	section 170(h	LAW
ftr-320	1361	1	209 3	CARDINAL
ftr-320	1361	2	congress	ORG
ftr-320	1362	1	congress	ORG
ftr-320	1362	2	section 170(h)(5)(a	LAW
ftr-320	1365	1	210	CARDINAL
ftr-320	1367	1	211	CARDINAL
ftr-320	1367	2	kaufman	PERSON
ftr-320	1368	1	212	CARDINAL
ftr-320	1368	2	209	CARDINAL
ftr-320	1369	1	irs	ORG
ftr-320	1369	2	2012-0017	DATE
ftr-320	1369	3	march 5, 2012	DATE
ftr-320	1369	4	2012	DATE
ftr-320	1369	5	tnt 66–25	LAW
ftr-320	1369	6	210	CARDINAL
ftr-320	1370	1	supra	PERSON
ftr-320	1370	2	125	CARDINAL
ftr-320	1371	1	211	CARDINAL
ftr-320	1372	1	47	DATE
ftr-320	1373	1	212	CARDINAL
ftr-320	1374	1	kaufman	PERSON
ftr-320	1375	1	193	CARDINAL
ftr-320	1376	1	284	CARDINAL
ftr-320	1376	2	florida	GPE
ftr-320	1377	1	13:5	CARDINAL
ftr-320	1378	1	213	CARDINAL
ftr-320	1379	1	d.c.	GPE
ftr-320	1379	2	first	ORDINAL
ftr-320	1379	3	section 170(h)(5)(a	LAW
ftr-320	1381	1	4	CARDINAL
ftr-320	1381	2	d.c.	GPE
ftr-320	1381	3	simmons	PERSON
ftr-320	1381	4	214	CARDINAL
ftr-320	1381	5	section 170(h	LAW
ftr-320	1381	6	213	CARDINAL
ftr-320	1383	1	mclaughlin	PERSON
ftr-320	1383	2	2	CARDINAL
ftr-320	1383	3	5	CARDINAL
ftr-320	1386	1	v. simmons	PERSON
ftr-320	1386	2	646	CARDINAL
ftr-320	1386	3	6	CARDINAL
ftr-320	1386	4	11	DATE
ftr-320	1386	5	d.c	GPE
ftr-320	1386	6	cir. 2011	ORG
ftr-320	1387	1	2012	DATE
ftr-320	1387	2	285 regulations	QUANTITY
ftr-320	1388	1	215	CARDINAL
ftr-320	1390	1	simmons	PERSON
ftr-320	1390	2	kaufman iii inapplicable	PERSON
ftr-320	1391	1	5	CARDINAL
ftr-320	1392	1	amici	PERSON
ftr-320	1392	2	section 170(h)(5)(a	LAW
ftr-320	1393	1	217	CARDINAL
ftr-320	1393	2	215	CARDINAL
ftr-320	1396	1	216	CARDINAL
ftr-320	1396	2	simmons	ORG
ftr-320	1396	3	646	CARDINAL
ftr-320	1396	4	10	CARDINAL
ftr-320	1396	5	kaufman iii	PERSON
ftr-320	1396	6	687	CARDINAL
ftr-320	1396	7	21	CARDINAL
ftr-320	1396	8	28	DATE
ftr-320	1396	9	2012	DATE
ftr-320	1397	1	217	CARDINAL
ftr-320	1398	1	byers	PERSON
ftr-320	1398	2	2005	DATE
ftr-320	1398	3	53	CARDINAL
ftr-320	1398	4	377	CARDINAL
ftr-320	1398	5	200	CARDINAL
ftr-320	1398	6	17	CARDINAL
ftr-320	1398	7	easement‘s	GPE
ftr-320	1399	1	286	CARDINAL
ftr-320	1399	2	florida	GPE
ftr-320	1400	1	13:5	CARDINAL
ftr-320	1401	1	218	CARDINAL
ftr-320	1401	2	first	ORDINAL
ftr-320	1401	3	1988	DATE
ftr-320	1401	4	kaufman iii	PERSON
ftr-320	1402	1	219	CARDINAL
ftr-320	1402	2	kaufman iii	PERSON
ftr-320	1402	3	section 170(h	LAW
ftr-320	1404	1	221	CARDINAL
ftr-320	1404	2	218	CARDINAL
ftr-320	1406	1	section 170(h	LAW
ftr-320	1418	1	diehl	PERSON
ftr-320	1418	2	1988	DATE
ftr-320	1418	3	53	CARDINAL
ftr-320	1418	4	164	CARDINAL
ftr-320	1419	1	219	CARDINAL
ftr-320	1420	1	161	CARDINAL
ftr-320	1420	2	220–21	CARDINAL
ftr-320	1420	3	218	CARDINAL
ftr-320	1421	1	220	CARDINAL
ftr-320	1421	2	simmons	PERSON
ftr-320	1421	3	646	CARDINAL
ftr-320	1421	4	10	CARDINAL
ftr-320	1421	5	221	CARDINAL
ftr-320	1422	1	mclaughlin	GPE
ftr-320	1422	2	2	CARDINAL
ftr-320	1422	3	5	CARDINAL
ftr-320	1423	1	one	CARDINAL
ftr-320	1423	2	160-acre	QUANTITY
ftr-320	1423	3	seven	CARDINAL
ftr-320	1424	1	28–30	DATE
ftr-320	1425	1	maryland	GPE
ftr-320	1425	2	property‘s	GPE
ftr-320	1427	1	myrtle grove	GPE
ftr-320	1427	2	2012	DATE
ftr-320	1427	3	287	CARDINAL
ftr-320	1427	4	222	CARDINAL
ftr-320	1428	1	223	CARDINAL
ftr-320	1430	1	congress	ORG
ftr-320	1431	1	congress	ORG
ftr-320	1432	1	simmons	PERSON
ftr-320	1432	2	kaufman iii	PERSON
ftr-320	1433	1	d.c.	GPE
ftr-320	1434	1	first	ORDINAL
ftr-320	1434	2	irs	ORG
ftr-320	1435	1	first	ORDINAL
ftr-320	1435	2	kaufman iii	PERSON
ftr-320	1435	3	first	ORDINAL
ftr-320	1436	1	224	CARDINAL
ftr-320	1436	2	irs	ORG
ftr-320	1437	1	mclaughlin	PERSON
ftr-320	1437	2	41	CARDINAL
ftr-320	1437	3	690–93	DATE
ftr-320	1438	1	222	CARDINAL
ftr-320	1441	1	646	CARDINAL
ftr-320	1441	2	10	CARDINAL
ftr-320	1441	3	kaufman iii	PERSON
ftr-320	1441	4	687	CARDINAL
ftr-320	1441	5	28	CARDINAL
ftr-320	1442	1	simmons	PERSON
ftr-320	1442	2	646	CARDINAL
ftr-320	1442	3	11	CARDINAL
ftr-320	1442	4	223	CARDINAL
ftr-320	1444	1	1.170a-14(c)(1	CARDINAL
ftr-320	1445	1	224	CARDINAL
ftr-320	1446	1	kaufman iii	PERSON
ftr-320	1446	2	687	CARDINAL
ftr-320	1446	3	29	CARDINAL
ftr-320	1447	1	288	CARDINAL
ftr-320	1447	2	florida	GPE
ftr-320	1448	1	13:5	CARDINAL
ftr-320	1449	1	225	CARDINAL
ftr-320	1449	2	first	ORDINAL
ftr-320	1449	3	226	CARDINAL
ftr-320	1450	1	227	CARDINAL
ftr-320	1450	2	first	ORDINAL
ftr-320	1450	3	228	CARDINAL
ftr-320	1450	4	the ―difficulty of detecting	ORG
ftr-320	1450	5	229	CARDINAL
ftr-320	1450	6	irs	ORG
ftr-320	1451	1	regulations:‖	GPE
ftr-320	1451	2	congress	ORG
ftr-320	1451	3	irs	ORG
ftr-320	1453	1	230	CARDINAL
ftr-320	1453	2	kaufman iii	PERSON
ftr-320	1453	3	first	ORDINAL
ftr-320	1454	1	231	CARDINAL
ftr-320	1454	2	first	ORDINAL
ftr-320	1454	3	225	CARDINAL
ftr-320	1456	1	31	DATE
ftr-320	1457	1	215	CARDINAL
ftr-320	1458	1	227	CARDINAL
ftr-320	1459	1	kaufman iii	PERSON
ftr-320	1459	2	687	CARDINAL
ftr-320	1459	3	32	CARDINAL
ftr-320	1460	1	228	CARDINAL
ftr-320	1461	1	―we	CARDINAL
ftr-320	1462	1	229	CARDINAL
ftr-320	1463	1	230	CARDINAL
ftr-320	1464	1	d.	NORP
ftr-320	1465	1	231	CARDINAL
ftr-320	1466	1	653	CARDINAL
ftr-320	1466	2	1012	CARDINAL
ftr-320	1466	3	1023–24	CARDINAL
ftr-320	1466	4	9th	ORDINAL
ftr-320	1466	5	2011	DATE
ftr-320	1469	1	v. united states	GPE
ftr-320	1469	2	131	CARDINAL
ftr-320	1469	3	s. ct	PERSON
ftr-320	1469	4	704	CARDINAL
ftr-320	1469	5	713	CARDINAL
ftr-320	1469	6	2011	DATE
ftr-320	1471	1	v. united states	GPE
ftr-320	1471	2	532	CARDINAL
ftr-320	1471	3	822	CARDINAL
ftr-320	1471	4	838	CARDINAL
ftr-320	1471	5	2001	DATE
ftr-320	1472	1	682	CARDINAL
ftr-320	1472	2	189	CARDINAL
ftr-320	1472	3	198	CARDINAL
ftr-320	1472	4	2d	DATE
ftr-320	1472	5	2012	DATE
ftr-320	1473	1	2012	DATE
ftr-320	1473	2	289	CARDINAL
ftr-320	1473	3	section 170(h)(5)(a)‘s	LAW
ftr-320	1475	1	section 170(h	LAW
ftr-320	1477	1	section 170(h)‘s	LAW
ftr-320	1481	1	limitations.‖	CARDINAL
ftr-320	1481	2	cy pres	ORG
ftr-320	1482	1	simmons	PERSON
ftr-320	1482	2	kaufman iii	PERSON
ftr-320	1483	1	232	CARDINAL
ftr-320	1484	1	carpenter v. commissioner	PERSON
ftr-320	1484	2	103	CARDINAL
ftr-320	1485	1	1001	DATE
ftr-320	1485	2	1004	CARDINAL
ftr-320	1486	1	¶ 2012-001	DATE
ftr-320	1486	2	6	CARDINAL
ftr-320	1486	3	2012	DATE
ftr-320	1487	1	290	CARDINAL
ftr-320	1487	2	florida	GPE
ftr-320	1488	1	13:5	CARDINAL
ftr-320	1490	1	first	ORDINAL
ftr-320	1490	2	irs	ORG
ftr-320	1492	1	1	CARDINAL
ftr-320	1492	2	2	CARDINAL
ftr-320	1492	3	3	CARDINAL
ftr-320	1492	4	4	CARDINAL
ftr-320	1493	1	a. irs	PERSON
ftr-320	1493	2	irs	ORG
ftr-320	1494	1	irs	ORG
ftr-320	1494	2	march 5, 2012	DATE
ftr-320	1494	3	irs	ORG
ftr-320	1494	4	section 170(h	LAW
ftr-320	1495	1	233	CARDINAL
ftr-320	1495	2	irs	ORG
ftr-320	1495	3	september 18, 2012	DATE
ftr-320	1495	4	irs	ORG
ftr-320	1495	5	section 170(h	LAW
ftr-320	1496	1	234	CARDINAL
ftr-320	1496	2	233	CARDINAL
ftr-320	1497	1	209	CARDINAL
ftr-320	1498	1	234	CARDINAL
ftr-320	1499	1	irs	ORG
ftr-320	1499	2	sept. 18, 2012	DATE
ftr-320	1499	3	uil	ORG
ftr-320	1499	4	170.14	CARDINAL
ftr-320	1500	1	2012	DATE
ftr-320	1500	2	291	CARDINAL
ftr-320	1501	1	irs	ORG
ftr-320	1503	1	235	CARDINAL
ftr-320	1503	2	irs	ORG
ftr-320	1504	1	236	CARDINAL
ftr-320	1504	2	fifty	CARDINAL
ftr-320	1505	1	237	CARDINAL
ftr-320	1506	1	limitations.‖	CARDINAL
ftr-320	1506	2	235	CARDINAL
ftr-320	1507	1	irs	ORG
ftr-320	1508	1	proc	PERSON
ftr-320	1509	1	2007-45, 2007-	DATE
ftr-320	1510	1	proc	PERSON
ftr-320	1511	1	2007-46	DATE
ftr-320	1511	2	2007-	DATE
ftr-320	1511	3	102	CARDINAL
ftr-320	1512	1	236	CARDINAL
ftr-320	1515	1	section 170(h	LAW
ftr-320	1516	1	237	CARDINAL
ftr-320	1517	1	mclaughlin	GPE
ftr-320	1517	2	2	CARDINAL
ftr-320	1517	3	5	CARDINAL
ftr-320	1517	4	68–69	DATE
ftr-320	1517	5	irs	ORG
ftr-320	1518	1	238	CARDINAL
ftr-320	1518	2	carpenter	PERSON
ftr-320	1518	3	103	CARDINAL
ftr-320	1519	1	cch	PERSON
ftr-320	1519	2	1004	CARDINAL
ftr-320	1520	1	¶ 2012-001	DATE
ftr-320	1520	2	6	CARDINAL
ftr-320	1520	3	292	CARDINAL
ftr-320	1520	4	florida	GPE
ftr-320	1522	1	13:5	CARDINAL
ftr-320	1522	2	section 170(h	LAW
ftr-320	1523	1	239	CARDINAL
ftr-320	1523	2	irs	ORG
ftr-320	1524	1	240	CARDINAL
ftr-320	1526	1	section 170(h)(5)(a	LAW
ftr-320	1526	2	irs	ORG
ftr-320	1526	3	the treasury department	ORG
ftr-320	1528	1	section 170(h	LAW
ftr-320	1530	1	239	CARDINAL
ftr-320	1531	1	83	CARDINAL
ftr-320	1531	2	supra	PERSON
ftr-320	1531	3	86	CARDINAL
ftr-320	1532	1	240	CARDINAL
ftr-320	1532	2	57	CARDINAL
ftr-320	1533	1	irs	ORG
ftr-320	1534	1	mclaughlin	GPE
ftr-320	1534	2	2	CARDINAL
ftr-320	1534	3	5	CARDINAL
ftr-320	1534	4	2012	DATE
ftr-320	1534	5	293	CARDINAL
ftr-320	1536	1	241	CARDINAL
ftr-320	1537	1	242	CARDINAL
ftr-320	1538	1	243	CARDINAL
ftr-320	1539	1	244	CARDINAL
ftr-320	1539	2	simmons	PERSON
ftr-320	1539	3	kaufman iii 241	PERSON
ftr-320	1540	1	218	CARDINAL
ftr-320	1541	1	242	CARDINAL
ftr-320	1542	1	1	CARDINAL
ftr-320	1543	1	109th	NORP
ftr-320	1543	2	1st	ORDINAL
ftr-320	1544	1	9	CARDINAL
ftr-320	1545	1	2005	DATE
ftr-320	1546	1	―modifications	CARDINAL
ftr-320	1546	2	d. pt ii	PERSON
ftr-320	1546	3	5	CARDINAL
ftr-320	1547	1	mclaughlin	PERSON
ftr-320	1547	2	2	CARDINAL
ftr-320	1547	3	5	CARDINAL
ftr-320	1549	1	243	CARDINAL
ftr-320	1550	1	sfc	ORG
ftr-320	1550	2	242	CARDINAL
ftr-320	1550	3	5	CARDINAL
ftr-320	1555	1	244	CARDINAL
ftr-320	1556	1	mclaughlin	ORG
ftr-320	1556	2	1	CARDINAL
ftr-320	1556	3	16	CARDINAL
ftr-320	1556	4	520–23	CARDINAL
ftr-320	1556	5	886	CARDINAL
ftr-320	1556	6	563	CARDINAL
ftr-320	1556	7	897	CARDINAL
ftr-320	1556	8	249	CARDINAL
ftr-320	1556	9	294	CARDINAL
ftr-320	1556	10	florida	GPE
ftr-320	1558	1	13:5	CARDINAL
ftr-320	1561	1	congress	ORG
ftr-320	1561	2	irs	ORG
ftr-320	1561	3	one	CARDINAL
ftr-320	1562	1	245	CARDINAL
ftr-320	1563	1	irs	ORG
ftr-320	1563	2	990	CARDINAL
ftr-320	1564	1	2006	DATE
ftr-320	1564	2	the tax year	DATE
ftr-320	1565	1	246	CARDINAL
ftr-320	1565	2	senate	ORG
ftr-320	1565	3	69	CARDINAL
ftr-320	1565	4	may 2012	DATE
ftr-320	1566	1	organi zations	ORG
ftr-320	1567	1	990	ORG
ftr-320	1568	1	2011	DATE
ftr-320	1568	2	2	CARDINAL
ftr-320	1570	1	245	CARDINAL
ftr-320	1571	1	the senate finance committee	ORG
ftr-320	1571	2	section 170(h	LAW
ftr-320	1572	1	supra	PERSON
ftr-320	1572	2	4	CARDINAL
ftr-320	1572	3	242	CARDINAL
ftr-320	1573	1	246	CARDINAL
ftr-320	1575	1	2011	DATE
ftr-320	1575	2	990	ORG
ftr-320	1575	3	244	CARDINAL
ftr-320	1575	4	2	CARDINAL
ftr-320	1575	5	2012	DATE
ftr-320	1575	6	295	CARDINAL
ftr-320	1575	7	organization‘s	ORG
ftr-320	1575	8	247	CARDINAL
ftr-320	1575	9	2007	DATE
ftr-320	1575	10	248	CARDINAL
ftr-320	1576	1	249	CARDINAL
ftr-320	1576	2	irs	ORG
ftr-320	1579	1	990	ORG
ftr-320	1580	1	250	CARDINAL
ftr-320	1581	1	251	CARDINAL
ftr-320	1582	1	annually	DATE
ftr-320	1583	1	247	CARDINAL
ftr-320	1584	1	242	CARDINAL
ftr-320	1584	2	248	CARDINAL
ftr-320	1585	1	200	CARDINAL
ftr-320	1586	1	249	CARDINAL
ftr-320	1588	1	109th	NORP
ftr-320	1588	2	1st	ORDINAL
ftr-320	1589	1	the president‘s fiscal year 2006	DATE
ftr-320	1589	2	239–41	DATE
ftr-320	1590	1	2005	DATE
ftr-320	1591	1	250	CARDINAL
ftr-320	1593	1	251	CARDINAL
ftr-320	1594	1	990s	ORG
ftr-320	1594	2	http://www.guidestar.org	ORG
ftr-320	1595	1	296	CARDINAL
ftr-320	1595	2	florida	GPE
ftr-320	1596	1	13:5	CARDINAL
ftr-320	1598	1	252	CARDINAL
ftr-320	1599	1	1	CARDINAL
ftr-320	1600	1	2	CARDINAL
ftr-320	1600	2	section 1.170a-14(g)(6	LAW
ftr-320	1601	1	253 3	CARDINAL
ftr-320	1601	2	section 1.170a-14(c)(1	LAW
ftr-320	1602	1	4	CARDINAL
ftr-320	1602	2	section 1.170a-14(g)(3	LAW
ftr-320	1602	3	252	CARDINAL
ftr-320	1603	1	first	ORDINAL
ftr-320	1603	2	kaufman iii that ―[s]ection	PERSON
ftr-320	1603	3	six	CARDINAL
ftr-320	1604	1	value.‖ kaufman iii	PERSON
ftr-320	1604	2	687	CARDINAL
ftr-320	1604	3	21	CARDINAL
ftr-320	1604	4	30	DATE
ftr-320	1604	5	2012	DATE
ftr-320	1605	1	six	CARDINAL
ftr-320	1606	1	253	CARDINAL
ftr-320	1606	2	mclaughlin	PERSON
ftr-320	1606	3	1	CARDINAL
ftr-320	1606	4	16	CARDINAL
ftr-320	1606	5	511–12	DATE
ftr-320	1607	1	2012	DATE
ftr-320	1607	2	297	CARDINAL
ftr-320	1607	3	section 170(h	LAW
ftr-320	1608	1	5	CARDINAL
ftr-320	1609	1	254 6	CARDINAL
ftr-320	1610	1	irs	ORG
ftr-320	1610	2	section 170(h	LAW
ftr-320	1612	1	harvard	ORG
ftr-320	1612	2	daniel halperin	PERSON
ftr-320	1613	1	255	CARDINAL
ftr-320	1613	2	treasury	ORG
ftr-320	1613	3	department‘s	PRODUCT
ftr-320	1613	4	section 170(h	LAW
ftr-320	1614	1	256	CARDINAL
ftr-320	1614	2	section 170(h	LAW
ftr-320	1615	1	257	CARDINAL
ftr-320	1617	1	258	CARDINAL
ftr-320	1617	2	259	CARDINAL
ftr-320	1617	3	254	CARDINAL
ftr-320	1619	1	255	CARDINAL
ftr-320	1620	1	daniel halperin	PERSON
ftr-320	1620	2	136	CARDINAL
ftr-320	1620	3	307	CARDINAL
ftr-320	1620	4	2012	DATE
ftr-320	1621	1	hereinafter halperin	PERSON
ftr-320	1622	1	256	CARDINAL
ftr-320	1622	2	202	CARDINAL
ftr-320	1622	3	3–4	CARDINAL
ftr-320	1623	1	daniel i. halperin	PERSON
ftr-320	1624	1	257	CARDINAL
ftr-320	1625	1	halperin	ORG
ftr-320	1625	2	255	CARDINAL
ftr-320	1625	3	307	CARDINAL
ftr-320	1625	4	258	CARDINAL
ftr-320	1626	1	308–11	CARDINAL
ftr-320	1627	1	259	CARDINAL
ftr-320	1628	1	307	CARDINAL
ftr-320	1629	1	298	CARDINAL
ftr-320	1629	2	florida	GPE
ftr-320	1630	1	13:5	CARDINAL
ftr-320	1630	2	260	CARDINAL
ftr-320	1630	3	section 170(h	LAW
ftr-320	1630	4	congress	ORG
ftr-320	1632	1	261	CARDINAL
ftr-320	1632	2	irs	ORG
ftr-320	1633	1	262	CARDINAL
ftr-320	1634	1	section 170(h	LAW
ftr-320	1635	1	carpenter	PERSON
ftr-320	1635	2	irs	ORG
ftr-320	1636	1	260	CARDINAL
ftr-320	1637	1	irs	ORG
ftr-320	1637	2	2005	DATE
ftr-320	1637	3	five	CARDINAL
ftr-320	1637	4	six	CARDINAL
ftr-320	1637	5	simmons	PERSON
ftr-320	1637	6	scheidelman	ORG
ftr-320	1637	7	kaufman iii	PERSON
ftr-320	1638	1	261	CARDINAL
ftr-320	1639	1	255	CARDINAL
ftr-320	1639	2	313	CARDINAL
ftr-320	1639	3	262	CARDINAL
ftr-320	1640	1	307	CARDINAL
ftr-320	1640	2	313	CARDINAL
ftr-320	1641	1	halperin	PERSON
ftr-320	1641	2	easement[s].‖	NORP
ftr-320	1642	1	307	CARDINAL
ftr-320	1646	1	2012	DATE
ftr-320	1646	2	299	CARDINAL
ftr-320	1646	3	kaufman iii	PERSON
ftr-320	1647	1	irs	ORG
ftr-320	1649	1	300	CARDINAL
ftr-320	1649	2	florida	GPE
ftr-320	1650	1	13:5	CARDINAL
ftr-320	1653	1	263	CARDINAL
ftr-320	1653	2	1980	DATE
ftr-320	1653	3	december 17, 1980	DATE
ftr-320	1654	1	section 170(h)(5)(a	LAW
ftr-320	1655	1	264	CARDINAL
ftr-320	1655	2	jan. 14, 1986	DATE
ftr-320	1655	3	december 18, 1980	DATE
ftr-320	1656	1	265 263	CARDINAL
ftr-320	1657	1	section 170(h	LAW
ftr-320	1657	2	mclaughlin	GPE
ftr-320	1657	3	1	CARDINAL
ftr-320	1657	4	16	CARDINAL
ftr-320	1657	5	476–86	CARDINAL
ftr-320	1658	1	264	CARDINAL
ftr-320	1659	1	53	CARDINAL
ftr-320	1660	1	973	CARDINAL
ftr-320	1661	1	p-h	ORG
ftr-320	1661	2	87,275	CARDINAL
ftr-320	1661	3	1979	DATE
ftr-320	1661	4	section 170(h)(5)(a	LAW
ftr-320	1661	5	1979	DATE
ftr-320	1662	1	d.c.	GPE
ftr-320	1663	1	supra	PERSON
ftr-320	1663	2	36	CARDINAL
ftr-320	1663	3	265	CARDINAL
ftr-320	1665	1	1.170a-14(j	CARDINAL
ftr-320	1666	1	february 13, 1986	DATE
ftr-320	1668	1	january 14, 1986	DATE
ftr-320	1669	1	1.170a-14(h)(3)(i	CARDINAL
ftr-320	1670	1	2012	DATE
ftr-320	1670	2	301	CARDINAL
ftr-320	1670	3	1977	DATE
ftr-320	1670	4	thayer v. commissioner	PERSON
ftr-320	1670	5	t.c.	PERSON
ftr-320	1671	1	1977-370	DATE
ftr-320	1671	2	1969	DATE
ftr-320	1671	3	1985	DATE
ftr-320	1671	4	todd v. united states	PERSON
ftr-320	1671	5	617	CARDINAL
ftr-320	1671	6	f. supp	PERSON
ftr-320	1672	1	253	CARDINAL
ftr-320	1672	2	w. d. pa	PERSON
ftr-320	1672	3	1985	DATE
ftr-320	1673	1	1979	DATE
ftr-320	1673	2	85	CARDINAL
ftr-320	1674	1	677	CARDINAL
ftr-320	1674	2	1985	DATE
ftr-320	1675	1	1979 1986	DATE
ftr-320	1675	2	87	CARDINAL
ftr-320	1675	3	389	CARDINAL
ftr-320	1675	4	1986	DATE
ftr-320	1676	1	1977	DATE
ftr-320	1676	2	akers v. commissioner	PERSON
ftr-320	1676	3	799	CARDINAL
ftr-320	1676	4	243	CARDINAL
ftr-320	1676	5	6th	ORDINAL
ftr-320	1676	6	1986	DATE
ftr-320	1676	7	aff’g	GPE
ftr-320	1676	8	t.c.	GPE
ftr-320	1676	9	1984-490	DATE
ftr-320	1676	10	1977	DATE
ftr-320	1676	11	symington v. commissioner	PERSON
ftr-320	1676	12	87	CARDINAL
ftr-320	1676	13	892	CARDINAL
ftr-320	1676	14	1986	DATE
ftr-320	1677	1	1979 1987	DATE
ftr-320	1677	2	t.c.	PERSON
ftr-320	1678	1	1987-275	DATE
ftr-320	1679	1	1979 1988	DATE
ftr-320	1679	2	842	CARDINAL
ftr-320	1679	3	1290	CARDINAL
ftr-320	1679	4	4th	ORDINAL
ftr-320	1679	5	1988	DATE
ftr-320	1679	6	t.c.	PERSON
ftr-320	1680	1	1986-572	DATE
ftr-320	1680	2	1979	DATE
ftr-320	1680	3	t.c.	PERSON
ftr-320	1681	1	1988	DATE
ftr-320	1681	2	230	CARDINAL
ftr-320	1681	3	1988	DATE
ftr-320	1682	1	1980	DATE
ftr-320	1682	2	united states	GPE
ftr-320	1682	3	699	CARDINAL
ftr-320	1682	4	f. supp	PERSON
ftr-320	1683	1	578	CARDINAL
ftr-320	1683	2	e. d. la	PERSON
ftr-320	1683	3	1988	DATE
ftr-320	1684	1	1980 1989	DATE
ftr-320	1684	2	t.c.	PERSON
ftr-320	1684	3	1989-136	DATE
ftr-320	1685	1	1978 1990	DATE
ftr-320	1685	2	higgins v. commissioner	PERSON
ftr-320	1685	3	t.c.	PERSON
ftr-320	1686	1	1990	DATE
ftr-320	1686	2	103	CARDINAL
ftr-320	1687	1	1981	DATE
ftr-320	1687	2	dorsey v. commissioner	PERSON
ftr-320	1687	3	t.c.	PERSON
ftr-320	1688	1	1990	DATE
ftr-320	1688	2	242	CARDINAL
ftr-320	1688	3	1981	DATE
ftr-320	1688	4	griffin v. commissioner	PERSON
ftr-320	1688	5	t.c.	PERSON
ftr-320	1689	1	1989-130	DATE
ftr-320	1690	1	1981 1991	DATE
ftr-320	1690	2	t.c.	PERSON
ftr-320	1691	1	1991-128	DATE
ftr-320	1691	2	1981 & 1984 1992	DATE
ftr-320	1691	3	clemens v. commissioner	PERSON
ftr-320	1691	4	t.c.	PERSON
ftr-320	1692	1	1992	DATE
ftr-320	1692	2	436	CARDINAL
ftr-320	1692	3	1982	DATE
ftr-320	1692	4	dennis v. united states	PERSON
ftr-320	1692	5	70	CARDINAL
ftr-320	1692	6	1992	DATE
ftr-320	1693	1	1980	DATE
ftr-320	1693	2	1993	DATE
ftr-320	1693	3	mclennan v. united states	PERSON
ftr-320	1693	4	994 f.2d 839	MONEY
ftr-320	1693	5	fed	ORG
ftr-320	1693	6	cir	ORG
ftr-320	1693	7	1993	DATE
ftr-320	1693	8	aff’g 23 cl	QUANTITY
ftr-320	1694	1	99	CARDINAL
ftr-320	1694	2	1991	DATE
ftr-320	1695	1	1980	DATE
ftr-320	1695	2	mclennan v. united states	PERSON
ftr-320	1695	3	994 f.2d 839	MONEY
ftr-320	1695	4	fed	ORG
ftr-320	1695	5	cir	ORG
ftr-320	1695	6	1993	DATE
ftr-320	1695	7	aff’g	PRODUCT
ftr-320	1695	8	24	CARDINAL
ftr-320	1697	1	102	CARDINAL
ftr-320	1697	2	1991	DATE
ftr-320	1698	1	1980 1994	DATE
ftr-320	1698	2	schwab v. commissioner	PERSON
ftr-320	1698	3	t.c.	PERSON
ftr-320	1698	4	1994	DATE
ftr-320	1698	5	232	CARDINAL
ftr-320	1698	6	1983	DATE
ftr-320	1698	7	302	CARDINAL
ftr-320	1698	8	florida	GPE
ftr-320	1700	1	1995	DATE
ftr-320	1700	2	t.c.	PERSON
ftr-320	1701	1	1993-614	DATE
ftr-320	1701	2	76	CARDINAL
ftr-320	1701	3	95-6536	DATE
ftr-320	1701	4	11th	ORDINAL
ftr-320	1701	5	1995	DATE
ftr-320	1702	1	1985 1997	DATE
ftr-320	1702	2	v. united states	GPE
ftr-320	1702	3	38	CARDINAL
ftr-320	1704	1	645	CARDINAL
ftr-320	1704	2	1997	DATE
ftr-320	1705	1	1981	DATE
ftr-320	1705	2	johnston v. commissioner	PERSON
ftr-320	1705	3	t.c.	PERSON
ftr-320	1706	1	1997-475	DATE
ftr-320	1706	2	1989	DATE
ftr-320	1706	3	109	CARDINAL
ftr-320	1706	4	303	CARDINAL
ftr-320	1706	5	1990	DATE
ftr-320	1706	6	2000	DATE
ftr-320	1706	7	strasburg v. commissioner	ORG
ftr-320	1706	8	t.c.	PERSON
ftr-320	1707	1	2000-94	DATE
ftr-320	1708	1	1993 & 1994	DATE
ftr-320	1708	2	2006	DATE
ftr-320	1709	1	299	CARDINAL
ftr-320	1709	2	2006	DATE
ftr-320	1710	1	1999	DATE
ftr-320	1710	2	t.c. summ	PERSON
ftr-320	1712	1	2006-154	DATE
ftr-320	1712	2	2006	DATE
ftr-320	1713	1	2001	DATE
ftr-320	1713	2	471	CARDINAL
ftr-320	1713	3	698	CARDINAL
ftr-320	1713	4	6th	ORDINAL
ftr-320	1713	5	2006	DATE
ftr-320	1713	6	aff’g	PRODUCT
ftr-320	1713	7	124	CARDINAL
ftr-320	1713	8	258	CARDINAL
ftr-320	1713	9	2005	DATE
ftr-320	1714	1	1992 & 1993	DATE
ftr-320	1714	2	t.c.	PERSON
ftr-320	1715	1	274	CARDINAL
ftr-320	1715	2	2000	DATE
ftr-320	1715	3	2009	DATE
ftr-320	1715	4	bruzewicz v. united states	PERSON
ftr-320	1715	5	604	CARDINAL
ftr-320	1715	6	f. supp	PERSON
ftr-320	1716	1	2d 1197	CARDINAL
ftr-320	1716	2	n.d.	GPE
ftr-320	1716	3	2009	DATE
ftr-320	1717	1	2002	DATE
ftr-320	1717	2	hughes v. commissioner	PERSON
ftr-320	1717	3	t.c.	PERSON
ftr-320	1718	1	2009-94	DATE
ftr-320	1719	1	kiva	PERSON
ftr-320	1719	2	t.c.	PERSON
ftr-320	1720	1	2009	CARDINAL
ftr-320	1720	2	145	CARDINAL
ftr-320	1721	1	2002	DATE
ftr-320	1721	2	herman v. commissioner	PERSON
ftr-320	1721	3	t.c.	PERSON
ftr-320	1722	1	2009	CARDINAL
ftr-320	1722	2	205	CARDINAL
ftr-320	1723	1	2003 2010	DATE
ftr-320	1723	2	t.c.	PERSON
ftr-320	1724	1	2010	CARDINAL
ftr-320	1724	2	196	CARDINAL
ftr-320	1725	1	1999	DATE
ftr-320	1725	2	evans v. commissioner	PERSON
ftr-320	1725	3	t.c.	PERSON
ftr-320	1726	1	2010-207	DATE
ftr-320	1727	1	2004 2011	DATE
ftr-320	1727	2	t.c.	PERSON
ftr-320	1728	1	2011-71	DATE
ftr-320	1729	1	boltar v. commissioner	PERSON
ftr-320	1729	2	136	CARDINAL
ftr-320	1729	3	326	CARDINAL
ftr-320	1729	4	2011	DATE
ftr-320	1730	1	2003 1982	DATE
ftr-320	1731	1	t.c.	PERSON
ftr-320	1732	1	2011-84	DATE
ftr-320	1733	1	2004	DATE
ftr-320	1733	2	v. simmons	PERSON
ftr-320	1733	3	646	CARDINAL
ftr-320	1733	4	6	CARDINAL
ftr-320	1733	5	d.c	GPE
ftr-320	1733	6	cir. 2011	ORG
ftr-320	1733	7	aff’g	GPE
ftr-320	1733	8	t.c.	GPE
ftr-320	1734	1	2009	CARDINAL
ftr-320	1734	2	208	CARDINAL
ftr-320	1734	3	2003 & 2004	DATE
ftr-320	1734	4	t.c.	PERSON
ftr-320	1735	1	2011-153	DATE
ftr-320	1736	1	herman v. commissioner	PERSON
ftr-320	1736	2	t.c.	PERSON
ftr-320	1737	1	sept. 22, 2011	DATE
ftr-320	1738	1	2003	DATE
ftr-320	1738	2	friedberg v. commissioner	PERSON
ftr-320	1738	3	t.c.	PERSON
ftr-320	1739	1	2011-238	DATE
ftr-320	1739	2	2003 2012	DATE
ftr-320	1739	3	carpenter v. commissioner	PERSON
ftr-320	1739	4	t.c.	PERSON
ftr-320	1740	1	2012-1	DATE
ftr-320	1740	2	2003	DATE
ftr-320	1741	1	t.c.	PERSON
ftr-320	1742	1	2012-35	DATE
ftr-320	1743	1	butler v. commissioner	PERSON
ftr-320	1743	2	t.c.	PERSON
ftr-320	1744	1	2012-72	DATE
ftr-320	1744	2	2003 & 2004	DATE
ftr-320	1744	3	mitchell v. commissioner	PERSON
ftr-320	1744	4	138 t.c	PERSON
ftr-320	1746	1	16	CARDINAL
ftr-320	1746	2	2012	DATE
ftr-320	1747	1	2003	DATE
ftr-320	1747	2	dunlap v. commissioner	PERSON
ftr-320	1747	3	t.c.	PERSON
ftr-320	1748	1	2012	CARDINAL
ftr-320	1748	2	126	CARDINAL
ftr-320	1749	1	2003	DATE
ftr-320	1749	2	682	CARDINAL
ftr-320	1749	3	189	CARDINAL
ftr-320	1749	4	2012	DATE
ftr-320	1750	1	t.c.	GPE
ftr-320	1751	1	2010	CARDINAL
ftr-320	1751	2	151	CARDINAL
ftr-320	1751	3	2004 2012	DATE
ftr-320	1751	4	303	CARDINAL
ftr-320	1751	5	t.c.	PERSON
ftr-320	1752	1	2012	CARDINAL
ftr-320	1752	2	169	CARDINAL
ftr-320	1752	3	2003	DATE
ftr-320	1752	4	t.c.	PERSON
ftr-320	1753	1	2012-198	DATE
ftr-320	1754	1	kaufman v. commissioner	PERSON
ftr-320	1754	2	kaufman iii	PERSON
ftr-320	1754	3	687	CARDINAL
ftr-320	1754	4	21	CARDINAL
ftr-320	1754	5	2012	DATE
ftr-320	1754	6	kaufman ii	PERSON
ftr-320	1754	7	136 t.c	QUANTITY
ftr-320	1755	1	294	CARDINAL
ftr-320	1755	2	2011	DATE
ftr-320	1755	3	kaufman	PERSON
ftr-320	1755	4	134	CARDINAL
ftr-320	1755	5	182	CARDINAL
ftr-320	1755	6	2010	DATE
ftr-320	1756	1	2003	DATE
ftr-320	1756	2	rothman v. commissioner	PERSON
ftr-320	1756	3	t.c.	PERSON
ftr-320	1757	1	2012	CARDINAL
ftr-320	1757	2	218	CARDINAL
ftr-320	1757	3	t.c.	GPE
ftr-320	1758	1	2012-163	DATE
ftr-320	1759	1	2004	DATE
ftr-320	1760	1	110	CARDINAL
ftr-320	1760	2	2012-5621	DATE
ftr-320	1760	3	10th	ORDINAL
ftr-320	1761	1	aug. 16, 2012	DATE
ftr-320	1761	2	aff’g	GPE
ftr-320	1761	3	t.c.	GPE
ftr-320	1762	1	2010	CARDINAL
ftr-320	1762	2	283	CARDINAL
ftr-320	1763	1	2003	DATE
ftr-320	1763	2	t.c. summ	PERSON
ftr-320	1765	1	2012-90	DATE
ftr-320	1765	2	sept. 11, 2012	DATE
ftr-320	1766	1	2003	DATE
ftr-320	1767	1	t.c.	PERSON
ftr-320	1768	1	2012	CARDINAL
ftr-320	1768	2	282	CARDINAL
ftr-320	1769	1	2003	DATE
ftr-320	1769	2	hotel ltd.	ORG
ftr-320	1769	3	p‘ship	DATE
ftr-320	1769	4	139	CARDINAL
ftr-320	1770	1	13	CARDINAL
ftr-320	1770	2	2012	DATE
ftr-320	1770	3	615	CARDINAL
ftr-320	1770	4	321	CARDINAL
ftr-320	1770	5	5	CARDINAL
ftr-320	1771	1	2010	DATE
ftr-320	1772	1	131	CARDINAL
ftr-320	1772	2	112	CARDINAL
ftr-320	1772	3	2008	DATE
ftr-320	1773	1	1997	DATE
ftr-320	1773	2	irby v. commissioner	PERSON
ftr-320	1773	3	139	CARDINAL
ftr-320	1775	1	2012	DATE
ftr-320	1776	1	2003 & 2004	DATE