id	sid	eid	entity	type
ftr-325	1	1	florida	GPE
ftr-325	1	2	florida	GPE
ftr-325	1	3	13 2013	DATE
ftr-325	1	4	10 503	CARDINAL
ftr-325	1	5	the year 2012	DATE
ftr-325	1	6	martin j. mcmahon	PERSON
ftr-325	1	7	jr.	PERSON
ftr-325	2	1	ira b.	PERSON
ftr-325	2	2	daniel l. simmons	PERSON
ftr-325	3	1	stephen c. o‘connell	PERSON
ftr-325	3	2	university of florida	ORG
ftr-325	3	3	fredric g. levin college	PERSON
ftr-325	4	1	university of houston law center	ORG
ftr-325	5	1	university of california davis school of law	ORG
ftr-325	6	1	the internal revenue service	ORG
ftr-325	6	2	twelve months	DATE
ftr-325	7	1	one	CARDINAL
ftr-325	7	2	one	CARDINAL
ftr-325	9	1	1	CARDINAL
ftr-325	9	2	2	CARDINAL
ftr-325	9	3	3	CARDINAL
ftr-325	9	4	4	CARDINAL
ftr-325	9	5	dan	PERSON
ftr-325	9	6	marty	PERSON
ftr-325	9	7	at least one	CARDINAL
ftr-325	10	1	three	CARDINAL
ftr-325	13	1	marty	PERSON
ftr-325	13	2	dan	PERSON
ftr-325	14	1	504	CARDINAL
ftr-325	14	2	florida	GPE
ftr-325	14	3	13:10	CARDINAL
ftr-325	14	4	i.	PERSON
ftr-325	14	5	506	CARDINAL
ftr-325	14	6	506	CARDINAL
ftr-325	14	7	506	CARDINAL
ftr-325	14	8	506 d. year	PERCENT
ftr-325	14	9	506 ii	CARDINAL
ftr-325	14	10	508	CARDINAL
ftr-325	14	11	508	CARDINAL
ftr-325	14	12	512	CARDINAL
ftr-325	14	13	524	CARDINAL
ftr-325	14	14	d.	NORP
ftr-325	14	15	526	CARDINAL
ftr-325	14	16	e. depreciation & amortization	ORG
ftr-325	15	1	535	CARDINAL
ftr-325	15	2	545	CARDINAL
ftr-325	15	3	548	CARDINAL
ftr-325	15	4	549 i. at-risk	PERSON
ftr-325	15	5	550 iii	QUANTITY
ftr-325	15	6	555 a.	PERSON
ftr-325	15	7	555	CARDINAL
ftr-325	15	8	569	CARDINAL
ftr-325	15	9	572	CARDINAL
ftr-325	15	10	d.	NORP
ftr-325	15	11	572	CARDINAL
ftr-325	15	12	572	CARDINAL
ftr-325	15	13	1033	CARDINAL
ftr-325	15	14	573	CARDINAL
ftr-325	15	15	1035	CARDINAL
ftr-325	15	16	573	CARDINAL
ftr-325	15	17	573	CARDINAL
ftr-325	15	18	575	CARDINAL
ftr-325	15	19	a.	PERSON
ftr-325	16	1	575	CARDINAL
ftr-325	16	2	577	CARDINAL
ftr-325	16	3	section 83	LAW
ftr-325	17	1	578	CARDINAL
ftr-325	18	1	580	CARDINAL
ftr-325	19	1	581	CARDINAL
ftr-325	20	1	581	CARDINAL
ftr-325	20	2	587	CARDINAL
ftr-325	20	3	280a	ORG
ftr-325	20	4	591	CARDINAL
ftr-325	20	5	d.	NORP
ftr-325	20	6	592	CARDINAL
ftr-325	20	7	599	CARDINAL
ftr-325	20	8	600	CARDINAL
ftr-325	20	9	601 vi	PERSON
ftr-325	21	1	602	CARDINAL
ftr-325	21	2	602	CARDINAL
ftr-325	21	3	602	CARDINAL
ftr-325	22	1	602 2013	CARDINAL
ftr-325	22	2	505	CARDINAL
ftr-325	22	3	602	CARDINAL
ftr-325	23	1	610	CARDINAL
ftr-325	23	2	617	CARDINAL
ftr-325	23	3	617	CARDINAL
ftr-325	23	4	618	CARDINAL
ftr-325	23	5	618	CARDINAL
ftr-325	23	6	years	DATE
ftr-325	23	7	618	CARDINAL
ftr-325	23	8	627	CARDINAL
ftr-325	24	1	630	CARDINAL
ftr-325	24	2	d.	NORP
ftr-325	25	1	630	CARDINAL
ftr-325	26	1	630	CARDINAL
ftr-325	27	1	630	CARDINAL
ftr-325	27	2	640	CARDINAL
ftr-325	27	3	642	CARDINAL
ftr-325	28	1	642 b.	QUANTITY
ftr-325	28	2	―tax	NORP
ftr-325	29	1	649	CARDINAL
ftr-325	29	2	649	CARDINAL
ftr-325	29	3	d.	NORP
ftr-325	30	1	650	CARDINAL
ftr-325	31	1	650	CARDINAL
ftr-325	32	1	650	CARDINAL
ftr-325	32	2	652	CARDINAL
ftr-325	32	3	667	CARDINAL
ftr-325	32	4	667 b. discovery	QUANTITY
ftr-325	32	5	foia	ORG
ftr-325	32	6	675	CARDINAL
ftr-325	32	7	676	CARDINAL
ftr-325	32	8	676	CARDINAL
ftr-325	32	9	677	CARDINAL
ftr-325	32	10	f. liens	PERSON
ftr-325	32	11	693	CARDINAL
ftr-325	32	12	695	CARDINAL
ftr-325	33	1	697	CARDINAL
ftr-325	34	1	707	CARDINAL
ftr-325	34	2	707	CARDINAL
ftr-325	34	3	715	CARDINAL
ftr-325	34	4	717	CARDINAL
ftr-325	36	1	718 a.	PERSON
ftr-325	37	1	718 506	CARDINAL
ftr-325	37	2	florida	GPE
ftr-325	37	3	13:10	CARDINAL
ftr-325	37	4	i. accounting a. accounting methods	ORG
ftr-325	37	5	1	CARDINAL
ftr-325	37	6	proc	PERSON
ftr-325	38	1	2012-39	DATE
ftr-325	38	2	2012	DATE
ftr-325	38	3	41	CARDINAL
ftr-325	39	1	470	CARDINAL
ftr-325	39	2	9/4/12	CARDINAL
ftr-325	40	1	irs	ORG
ftr-325	41	1	8/31/11	CARDINAL
ftr-325	41	2	the tax year	DATE
ftr-325	42	1	proc	PERSON
ftr-325	43	1	2011-14, 2011-1	DATE
ftr-325	43	2	330	CARDINAL
ftr-325	43	3	proc	PERSON
ftr-325	44	1	97	CARDINAL
ftr-325	44	2	proc	PERSON
ftr-325	45	1	2002-19, 2002-1	DATE
ftr-325	45	2	696	CARDINAL
ftr-325	45	3	proc	PERSON
ftr-325	46	1	2002-54	DATE
ftr-325	46	2	2002-2	DATE
ftr-325	46	3	432	CARDINAL
ftr-325	46	4	proc	PERSON
ftr-325	47	1	2007-67	DATE
ftr-325	47	2	1072	DATE
ftr-325	47	3	proc	PERSON
ftr-325	48	1	2009-39	DATE
ftr-325	48	2	2009-2	DATE
ftr-325	48	3	371	CARDINAL
ftr-325	48	4	proc	PERSON
ftr-325	49	1	2011-14	DATE
ftr-325	50	1	2012	DATE
ftr-325	51	1	2012	DATE
ftr-325	52	1	d. year	ORG
ftr-325	52	2	1	CARDINAL
ftr-325	53	1	two	CARDINAL
ftr-325	53	2	three	CARDINAL
ftr-325	53	3	four	CARDINAL
ftr-325	54	1	138 t.c. 18 (	PERSON
ftr-325	55	1	5,172,666	MONEY
ftr-325	55	2	december 1999	DATE
ftr-325	55	3	two	CARDINAL
ftr-325	56	1	1999	DATE
ftr-325	56	2	ninety days	DATE
ftr-325	56	3	the end of 1999	DATE
ftr-325	57	1	263(c	CARDINAL
ftr-325	57	2	1999	DATE
ftr-325	57	3	irs	ORG
ftr-325	57	4	§ 461(h	ORG
ftr-325	58	1	gustafson	PERSON
ftr-325	58	2	461(i)(2)(a	DATE
ftr-325	58	3	ninety days	DATE
ftr-325	58	4	the year	DATE
ftr-325	58	5	commences‖	PERSON
ftr-325	58	6	2013	DATE
ftr-325	58	7	507	CARDINAL
ftr-325	60	1	―spudding,‖	ORG
ftr-325	60	2	third	ORDINAL
ftr-325	61	1	3-1/2-month	CARDINAL
ftr-325	61	2	reg	CARDINAL
ftr-325	62	1	1.461-4(d)(6)(ii	CARDINAL
ftr-325	63	1	3 ½ months	DATE
ftr-325	63	2	3-1/2-month	CARDINAL
ftr-325	63	3	3-1/2 months	DATE
ftr-325	63	4	3-1/2-month	CARDINAL
ftr-325	63	5	1999	DATE
ftr-325	63	6	3-1/2-month	CARDINAL
ftr-325	64	1	gustafson	PERSON
ftr-325	64	2	1999	DATE
ftr-325	64	3	§ 461(h	ORG
ftr-325	65	1	2	CARDINAL
ftr-325	65	2	you‘ll	PERSON
ftr-325	66	1	massachusetts	GPE
ftr-325	66	2	united states	GPE
ftr-325	66	3	103	CARDINAL
ftr-325	67	1	111	CARDINAL
ftr-325	67	2	fed	ORG
ftr-325	69	1	1/30/12	CARDINAL
ftr-325	70	1	the year	DATE
ftr-325	70	2	the following year	DATE
ftr-325	73	1	1.461-5	CARDINAL
ftr-325	73	2	under reg.	MONEY
ftr-325	74	1	1.461-4(g)(3	DATE
ftr-325	75	1	years	DATE
ftr-325	76	1	508	CARDINAL
ftr-325	76	2	florida	GPE
ftr-325	77	1	13:10 ii	CARDINAL
ftr-325	78	1	1	CARDINAL
ftr-325	80	1	walker v. commissioner	PERSON
ftr-325	80	2	t.c.	PERSON
ftr-325	81	1	2012-5	DATE
ftr-325	81	2	1/9/12	CARDINAL
ftr-325	82	1	1 percent	PERCENT
ftr-325	82	2	99 percent	PERCENT
ftr-325	83	1	scott	ORG
ftr-325	83	2	darren cole	PERSON
ftr-325	83	3	cole	PRODUCT
ftr-325	83	4	637	CARDINAL
ftr-325	83	5	767	CARDINAL
ftr-325	83	6	7th	ORDINAL
ftr-325	83	7	2011	DATE
ftr-325	84	1	cohen	PERSON
ftr-325	85	1	cole	PRODUCT
ftr-325	86	1	2	CARDINAL
ftr-325	87	1	owen v. commissioner	PERSON
ftr-325	87	2	t.c.	PERSON
ftr-325	88	1	2012-21	DATE
ftr-325	88	2	1/19/12	CARDINAL
ftr-325	89	1	john	PERSON
ftr-325	89	2	laura owen	PERSON
ftr-325	89	3	j&l owen	PERSON
ftr-325	90	1	1997	DATE
ftr-325	90	2	john owen	PERSON
ftr-325	90	3	two	CARDINAL
ftr-325	90	4	two	CARDINAL
ftr-325	90	5	first	ORDINAL
ftr-325	91	1	john	PERSON
ftr-325	92	1	laura	PERSON
ftr-325	93	1	2002	DATE
ftr-325	93	2	john	PERSON
ftr-325	93	3	50 percent	PERCENT
ftr-325	93	4	two	CARDINAL
ftr-325	93	5	$7.5 million	MONEY
ftr-325	93	6	$3.8 million	MONEY
ftr-325	94	1	$1.9 million	MONEY
ftr-325	94	2	over $1.9 million	MONEY
ftr-325	94	3	one	CARDINAL
ftr-325	95	1	december 2003	DATE
ftr-325	95	2	an additional $1.5 million	MONEY
ftr-325	95	3	owen	PERSON
ftr-325	96	1	second	ORDINAL
ftr-325	96	2	2003	DATE
ftr-325	97	1	john	PERSON
ftr-325	98	1	john	PERSON
ftr-325	98	2	j&l owen	PERSON
ftr-325	98	3	2002	DATE
ftr-325	98	4	j&l owen	PERSON
ftr-325	98	5	910,454	MONEY
ftr-325	98	6	john	PERSON
ftr-325	98	7	225,000	MONEY
ftr-325	98	8	laura	PERSON
ftr-325	99	1	wherry	PERSON
ftr-325	99	2	john	PERSON
ftr-325	99	3	j&l owen	PERSON
ftr-325	100	1	2013	DATE
ftr-325	100	2	509	CARDINAL
ftr-325	101	1	john	PERSON
ftr-325	102	1	2002	DATE
ftr-325	102	2	w-2s	ORG
ftr-325	103	1	irs	ORG
ftr-325	103	2	2002	DATE
ftr-325	103	3	w-2s	ORG
ftr-325	105	1		CARDINAL
ftr-325	107	1		CARDINAL
ftr-325	108	1	6662	DATE
ftr-325	109	1	3	CARDINAL
ftr-325	109	2	f. lee bailey	PERSON
ftr-325	109	3	the (disbarred	ORG
ftr-325	110	1	bailey v. commissioner	PERSON
ftr-325	110	2	t.c.	PERSON
ftr-325	111	1	2012-96	DATE
ftr-325	111	2	4/2/12	DATE
ftr-325	112	1	f. lee bailey	PERSON
ftr-325	112	2	the justice department	ORG
ftr-325	112	3	$5.9 million	MONEY
ftr-325	112	4	credit suisse bank	ORG
ftr-325	113	1	client‘s	ORG
ftr-325	113	2	u.s.	GPE
ftr-325	113	3	client‘s	ORG
ftr-325	114	1	bailey	PERSON
ftr-325	114	2	$3 million	MONEY
ftr-325	115	1	bailey	PERSON
ftr-325	116	1	bailey	PERSON
ftr-325	116	2	u.s.	GPE
ftr-325	116	3	bailey	PERSON
ftr-325	118	1	bailey	PERSON
ftr-325	118	2	44 days	DATE
ftr-325	119	1	bailey	PERSON
ftr-325	120	1	bailey	PERSON
ftr-325	120	2	510	CARDINAL
ftr-325	120	3	florida	GPE
ftr-325	121	1	13:10	CARDINAL
ftr-325	122	1	irs	ORG
ftr-325	122	2	bailey	PERSON
ftr-325	123	1	irs	ORG
ftr-325	123	2	bailey‘s	PERSON
ftr-325	123	3	$3 million	MONEY
ftr-325	124	1	143	CARDINAL
ftr-325	124	2	gustafson	PERSON
ftr-325	124	3	bailey‘s	PERSON
ftr-325	124	4	bailey v. united states	ORG
ftr-325	124	5	54	CARDINAL
ftr-325	126	1	459	CARDINAL
ftr-325	126	2	2002	DATE
ftr-325	126	3	bailey	PERSON
ftr-325	126	4	u.s.	GPE
ftr-325	127	1	bailey	PERSON
ftr-325	127	2	stock‘s	FAC
ftr-325	128	1	bailey	PERSON
ftr-325	128	2	approximately $425,000	MONEY
ftr-325	129	1	bailey	PERSON
ftr-325	129	2	$12 million	MONEY
ftr-325	129	3	$3 million	MONEY
ftr-325	130	1	irs	ORG
ftr-325	130	2	bailey	ORG
ftr-325	131	1	bailey	PERSON
ftr-325	131	2	bailey‘s	PERSON
ftr-325	133	1		CARDINAL
ftr-325	134	1	$1.6 million	MONEY
ftr-325	134	2	third	ORDINAL
ftr-325	135	1		CARDINAL
ftr-325	137	1	irs	ORG
ftr-325	137	2	irs	ORG
ftr-325	138	1		CARDINAL
ftr-325	139	1		CARDINAL
ftr-325	139	2	bailey	PERSON
ftr-325	140	1	2013	DATE
ftr-325	140	2	511 4	DATE
ftr-325	141	1	irs	ORG
ftr-325	142	1	139	CARDINAL
ftr-325	143	1	2 (8/2/12	PERCENT
ftr-325	144	1	california	GPE
ftr-325	144	2	1996	DATE
ftr-325	145	1	kroupa	PERSON
ftr-325	145	2	280e	PRODUCT
ftr-325	146	1	irs	ORG
ftr-325	146	2	280e	PERSON
ftr-325	146	3	zero	CARDINAL
ftr-325	147	1	kroupa	PERSON
ftr-325	147	2	cohan v. commissioner	PERSON
ftr-325	147	3	39	CARDINAL
ftr-325	147	4	540	CARDINAL
ftr-325	147	5	2d	DATE
ftr-325	147	6	1930	DATE
ftr-325	147	7	approximately 75 percent	PERCENT
ftr-325	148	1	kroupa	PERSON
ftr-325	149	1	128	CARDINAL
ftr-325	149	2	173	CARDINAL
ftr-325	149	3	2007	DATE
ftr-325	149	4	corporation‘s	PERSON
ftr-325	150	1	two	CARDINAL
ftr-325	152	1		CARDINAL
ftr-325	152	2	kroupa upheld	PERSON
ftr-325	152	3	280e	PRODUCT
ftr-325	152	4	280e	PRODUCT
ftr-325	152	5	the years	DATE
ftr-325	153	1		CARDINAL
ftr-325	153	2	280e	PRODUCT
ftr-325	154	1	280e	PRODUCT
ftr-325	155	1	franklin v. commissioner	ORG
ftr-325	155	2	t.c.	PERSON
ftr-325	156	1	93	CARDINAL
ftr-325	157	1	128	CARDINAL
ftr-325	157	2	173	CARDINAL
ftr-325	157	3	2007	DATE
ftr-325	157	4	irs	ORG
ftr-325	157	5	280e	PERSON
ftr-325	159	1	5	CARDINAL
ftr-325	160	1	t.c	PERSON
ftr-325	160	2	512	CARDINAL
ftr-325	160	3	florida	GPE
ftr-325	161	1	13:10	CARDINAL
ftr-325	162	1	2012	CARDINAL
ftr-325	162	2	245	CARDINAL
ftr-325	162	3	8/27/12	CARDINAL
ftr-325	163	1	―still remain[ed	PERSON
ftr-325	164	1	6	CARDINAL
ftr-325	164	2	plotkin	ORG
ftr-325	164	3	plotkin	PERSON
ftr-325	165	1	plotkin v. commissioner	PERSON
ftr-325	165	2	110	CARDINAL
ftr-325	165	3	2012-6752	DATE
ftr-325	165	4	11th	ORDINAL
ftr-325	167	1	pennsylvania‘s wharton school	ORG
ftr-325	167	2	1963	DATE
ftr-325	167	3	st.	GPE
ftr-325	167	4	louis university	ORG
ftr-325	167	5	1972	DATE
ftr-325	167	6	1980	DATE
ftr-325	168	1	the years 1991, 1992	DATE
ftr-325	168	2	1993	DATE
ftr-325	168	3	three	CARDINAL
ftr-325	168	4	1999	DATE
ftr-325	168	5	five years	DATE
ftr-325	169	1	$1.5 million	MONEY
ftr-325	169	2	the years 1991 through 1995	DATE
ftr-325	170	1	eleventh	ORDINAL
ftr-325	171	1	1	CARDINAL
ftr-325	172	1	t.d. 9564	PERSON
ftr-325	172	2	76	CARDINAL
ftr-325	172	3	81060	DATE
ftr-325	172	4	12/27/11	CARDINAL
ftr-325	172	5	76	CARDINAL
ftr-325	172	6	81128	DATE
ftr-325	172	7	12/27/11	CARDINAL
ftr-325	173	1	the treasury department	ORG
ftr-325	173	2	1/1/12	CARDINAL
ftr-325	174	1	2008	DATE
ftr-325	174	2	73	CARDINAL
ftr-325	174	3	12838	DATE
ftr-325	174	4	3/10/08	CARDINAL
ftr-325	174	5	2006	DATE
ftr-325	174	6	2008	DATE
ftr-325	174	7	reg-16874503	DATE
ftr-325	174	8	71	CARDINAL
ftr-325	174	9	48590	DATE
ftr-325	174	10	8/21/06	CARDINAL
ftr-325	175	1	2013	DATE
ftr-325	175	2	513	CARDINAL
ftr-325	176	1	168	CARDINAL
ftr-325	176	2	macrs	ORG
ftr-325	177	1	2008	DATE
ftr-325	180	1	1.263(a)-2	CARDINAL
ftr-325	180	2	1.263(a)-3	CARDINAL
ftr-325	182	1	1	CARDINAL
ftr-325	182	2	one year	DATE
ftr-325	182	3	2	CARDINAL
ftr-325	182	4	more than $100	MONEY
ftr-325	187	1		CARDINAL
ftr-325	190	1	1.263(a)-2	CARDINAL
ftr-325	192	1	1.263(a)-3t(d)(2	MONEY
ftr-325	200	1	1.263(a)-2t(f	ORDINAL
ftr-325	205	1		CARDINAL
ftr-325	208	1	1.263(a)1t(d	CARDINAL
ftr-325	209	1		CARDINAL
ftr-325	212	1	1.162-3	CARDINAL
ftr-325	212	2	the year	DATE
ftr-325	214	1	the year	DATE
ftr-325	215	1	1	CARDINAL
ftr-325	215	2	514	CARDINAL
ftr-325	215	3	florida	GPE
ftr-325	216	1	13:10	CARDINAL
ftr-325	216	2	2	CARDINAL
ftr-325	216	3	12 months	DATE
ftr-325	216	4	3	CARDINAL
ftr-325	216	5	more than 12-months	CARDINAL
ftr-325	216	6	more than $100	MONEY
ftr-325	219	1	1.162-3t(c	CARDINAL
ftr-325	221	1	263a	CARDINAL
ftr-325	228	1	1.162-3t(g	CARDINAL
ftr-325	229	1		CARDINAL
ftr-325	231	1	the year	DATE
ftr-325	234	1	1.162-3t(a)(3	CARDINAL
ftr-325	237	1	1.162-3t(e	CARDINAL
ftr-325	237	2	1	CARDINAL
ftr-325	237	3	the year	DATE
ftr-325	237	4	first	ORDINAL
ftr-325	237	5	2	CARDINAL
ftr-325	237	6	each year	DATE
ftr-325	237	7	3	CARDINAL
ftr-325	237	8	4	CARDINAL
ftr-325	237	9	5	CARDINAL
ftr-325	237	10	6	CARDINAL
ftr-325	238	1		CARDINAL
ftr-325	241	1	1.263(a)-2(g	CARDINAL
ftr-325	241	2	0.1 percent	PERCENT
ftr-325	241	3	2 percent	PERCENT
ftr-325	242	1	the 2008	DATE
ftr-325	242	2	446	CARDINAL
ftr-325	243	1	1231	CARDINAL
ftr-325	246	1	1.263(a)-2t(g	CARDINAL
ftr-325	246	2	2013	DATE
ftr-325	246	3	515	CARDINAL
ftr-325	248	1	1.162-3	CARDINAL
ftr-325	250	1	1.162-3t(f	CARDINAL
ftr-325	251	1		CARDINAL
ftr-325	256	1		CARDINAL
ftr-325	259	1	1.48-1(e)(2	CARDINAL
ftr-325	260	1	1	CARDINAL
ftr-325	263	1		CARDINAL
ftr-325	266	1	one	CARDINAL
ftr-325	267	1	macrs	ORG
ftr-325	272	1	1	CARDINAL
ftr-325	274	1	1.48-1(e)(2	CARDINAL
ftr-325	275	1	516	CARDINAL
ftr-325	275	2	florida	GPE
ftr-325	275	3	13:10 	CARDINAL
ftr-325	279	1	1.263(a)-3t(d	CARDINAL
ftr-325	282	1	1.263(a)-3	CARDINAL
ftr-325	284	1	1.162-4	CARDINAL
ftr-325	284	2	ºadapt	CARDINAL
ftr-325	290	1	168(i)(6	DATE
ftr-325	293	1	1.168(i)-8t(c)(4)(ii)(e	CARDINAL
ftr-325	294	1		CARDINAL
ftr-325	297	1	1.263(a)-3t(h	CARDINAL
ftr-325	298	1	1	CARDINAL
ftr-325	298	2	2	CARDINAL
ftr-325	298	3	3	CARDINAL
ftr-325	301	1		CARDINAL
ftr-325	305	1	1	CARDINAL
ftr-325	305	2	2	CARDINAL
ftr-325	305	3	3	CARDINAL
ftr-325	305	4	165	CARDINAL
ftr-325	305	5	4	CARDINAL
ftr-325	305	6	5	CARDINAL
ftr-325	305	7	6	CARDINAL
ftr-325	305	8	2013	DATE
ftr-325	305	9	517	CARDINAL
ftr-325	307	1	the 50 percent	PERCENT
ftr-325	309	1		CARDINAL
ftr-325	312	1	1.263(a)-3t(j	CARDINAL
ftr-325	314	1		CARDINAL
ftr-325	317	1	1.263(a)-3t(f)(3	CARDINAL
ftr-325	317	2	section 263(a	LAW
ftr-325	318	1		CARDINAL
ftr-325	321	1	1.263(a)-3t(g	CARDINAL
ftr-325	321	2	macrs	ORG
ftr-325	321	3	§ 168(g	ORG
ftr-325	324	1		CARDINAL
ftr-325	327	1	1.162-4	CARDINAL
ftr-325	329	1	1.263(a)-3	CARDINAL
ftr-325	329	2		CARDINAL
ftr-325	333	1	518	CARDINAL
ftr-325	333	2	florida	GPE
ftr-325	333	3	13:10 	TIME
ftr-325	336	1	a. irs	PERSON
ftr-325	337	1	proc	PERSON
ftr-325	338	1	2012-19	DATE
ftr-325	338	2	2012-14	DATE
ftr-325	339	1	689	CARDINAL
ftr-325	339	2	3/7/12	DATE
ftr-325	340	1	2011-14, 2011-1	DATE
ftr-325	340	2	330	CARDINAL
ftr-325	341	1	irs	ORG
ftr-325	343	1	1.162-3	CARDINAL
ftr-325	343	2	-4	PERSON
ftr-325	343	3	1.263(a)-1	CARDINAL
ftr-325	343	4	1.263(a)-2	CARDINAL
ftr-325	343	5	1.263(a)-3	CARDINAL
ftr-325	343	6	t.d. 9564	ORG
ftr-325	343	7	76	CARDINAL
ftr-325	343	8	81060	DATE
ftr-325	343	9	12/27/11	CARDINAL
ftr-325	344	1	years	DATE
ftr-325	344	2	january 1, 2012	DATE
ftr-325	345	1	proc	PERSON
ftr-325	346	1	2012-19	DATE
ftr-325	347	1	lb&i-4-0312-004	ORG
ftr-325	349	1	2012	DATE
ftr-325	351	1	years	DATE
ftr-325	351	2	2014	DATE
ftr-325	352	1	2012-73	DATE
ftr-325	352	2	2012-51	DATE
ftr-325	353	1	713	CARDINAL
ftr-325	354	1	irs	ORG
ftr-325	354	2	years	DATE
ftr-325	354	3	1/1/14	DATE
ftr-325	354	4	years	DATE
ftr-325	354	5	1/1/12	CARDINAL
ftr-325	355	1	§§	ORG
ftr-325	355	2	1.168(i)-1	CARDINAL
ftr-325	355	3	1.168(i)-8	CARDINAL
ftr-325	356	1	d.	NORP
ftr-325	357	1	12/27/11	CARDINAL
ftr-325	357	2	1/1/14	DATE
ftr-325	358	1	t.d	PERSON
ftr-325	359	1	77	CARDINAL
ftr-325	359	2	74583	DATE
ftr-325	361	1	irs	ORG
ftr-325	361	2	2013	DATE
ftr-325	361	3	519 regulations	QUANTITY
ftr-325	364	1	2013-7	DATE
ftr-325	364	2	2013-3	DATE
ftr-325	365	1	308	CARDINAL
ftr-325	365	2	1/14/13	CARDINAL
ftr-325	366	1	years	DATE
ftr-325	366	2	1/1/14	DATE
ftr-325	366	3	years	DATE
ftr-325	366	4	1/1/12	CARDINAL
ftr-325	367	1	2	CARDINAL
ftr-325	368	1	zweifel v. commissioner	PERSON
ftr-325	368	2	t.c.	PERSON
ftr-325	369	1	2012	CARDINAL
ftr-325	369	2	3/28/12	CARDINAL
ftr-325	370	1	sebring v. commissioner	PERSON
ftr-325	370	2	93	CARDINAL
ftr-325	370	3	220	CARDINAL
ftr-325	370	4	227	CARDINAL
ftr-325	370	5	1989	DATE
ftr-325	370	6	firetag v. commissioner	ORG
ftr-325	370	7	t.c.	PERSON
ftr-325	371	1	1999-355	DATE
ftr-325	371	2	232	CARDINAL
ftr-325	372	1	887	CARDINAL
ftr-325	372	2	4th	ORDINAL
ftr-325	372	3	2000	DATE
ftr-325	372	4	rankin v. commissioner	PERSON
ftr-325	372	5	t.c.	PERSON
ftr-325	373	1	1996-350	DATE
ftr-325	373	2	138	CARDINAL
ftr-325	373	3	1286	CARDINAL
ftr-325	373	4	9th	ORDINAL
ftr-325	373	5	1998	DATE
ftr-325	373	6	paris	GPE
ftr-325	373	7	the year	DATE
ftr-325	374	1		CARDINAL
ftr-325	375	1	1 percent	PERCENT
ftr-325	375	2	national surety services	ORG
ftr-325	377	1	paris	GPE
ftr-325	380	1		CARDINAL
ftr-325	382	1	520	CARDINAL
ftr-325	382	2	florida	GPE
ftr-325	382	3	13:10 3	DATE
ftr-325	383	1	dominion resources, inc.	ORG
ftr-325	384	1	v. united states	GPE
ftr-325	384	2	97	CARDINAL
ftr-325	384	3	fed	ORG
ftr-325	386	1	239	CARDINAL
ftr-325	386	2	2/25/11	CARDINAL
ftr-325	389	1	1.263a-11(e)(1)(ii)(b	CARDINAL
ftr-325	390	1	lettow	PERSON
ftr-325	390	2	1	CARDINAL
ftr-325	390	3	reg	CARDINAL
ftr-325	391	1	1.263a-11(e)(1)(ii)(b	CARDINAL
ftr-325	391	2	2	CARDINAL
ftr-325	392	1	chevron	ORG
ftr-325	392	2	u.s.a., inc.	ORG
ftr-325	394	1	council, inc.	ORG
ftr-325	394	2	467	CARDINAL
ftr-325	394	3	837	CARDINAL
ftr-325	394	4	1984	DATE
ftr-325	401	1	first	ORDINAL
ftr-325	401	2	chevron	ORG
ftr-325	401	3	second	ORDINAL
ftr-325	401	4	chevron	ORG
ftr-325	402	1	―it	ORG
ftr-325	402	2	section 263a].‖	LAW
ftr-325	403	1	treasury	ORG
ftr-325	404	1	treasury	ORG
ftr-325	404	2	2013	DATE
ftr-325	404	3	521	CARDINAL
ftr-325	404	4	treasury	ORG
ftr-325	405	1	reg	CARDINAL
ftr-325	406	1	1.263a-11(e)(2	CARDINAL
ftr-325	407	1		CARDINAL
ftr-325	409	1	a.	PERSON
ftr-325	411	1	dominion resources, inc.	ORG
ftr-325	412	1	v. united states	GPE
ftr-325	412	2	681	CARDINAL
ftr-325	412	3	1313	CARDINAL
ftr-325	412	4	fed	ORG
ftr-325	412	5	cir	ORG
ftr-325	413	1	5/31/12	CARDINAL
ftr-325	414	1	rader	PERSON
ftr-325	415	1	1.263a-11(e)(1)(ii)(b	CARDINAL
ftr-325	415	2	two	CARDINAL
ftr-325	416	1	congress	ORG
ftr-325	417	1	100,000	MONEY
ftr-325	417	2	3%	PERCENT
ftr-325	418	1	a few years later	DATE
ftr-325	418	2	5,000	MONEY
ftr-325	419	1	5,000	MONEY
ftr-325	419	2	150	MONEY
ftr-325	419	3	5,000	MONEY
ftr-325	419	4	3%	PERCENT
ftr-325	420	1	150	MONEY
ftr-325	421	1	3,150	MONEY
ftr-325	421	2	$100,000 + $5,000	MONEY
ftr-325	421	3	3%	PERCENT
ftr-325	422	1	3,150	MONEY
ftr-325	422	2	105,000	MONEY
ftr-325	423	1		CARDINAL
ftr-325	425	1	522	CARDINAL
ftr-325	425	2	florida	GPE
ftr-325	425	3	13:10 	CARDINAL
ftr-325	426	1	clevenger	PERSON
ftr-325	426	2	the supreme court	ORG
ftr-325	427	1	the united states, inc.	GPE
ftr-325	428	1	mut	PERSON
ftr-325	430	1	ins. co.	ORG
ftr-325	430	2	463	CARDINAL
ftr-325	430	3	29 (1983	DATE
ftr-325	431	1	88-99, 1988-	DATE
ftr-325	431	2	422	CARDINAL
ftr-325	431	3	―no	CARDINAL
ftr-325	431	4	4	CARDINAL
ftr-325	431	5	reg-126770-06	DATE
ftr-325	431	6	77	CARDINAL
ftr-325	431	7	54482	CARDINAL
ftr-325	431	8	9/5/12	CARDINAL
ftr-325	432	1	the year	DATE
ftr-325	432	2	471	CARDINAL
ftr-325	435	1	471	CARDINAL
ftr-325	437	1	reg	CARDINAL
ftr-325	439	1	annual	DATE
ftr-325	439	2	less than $10,000,000	MONEY
ftr-325	441	1		CARDINAL
ftr-325	442	1	523	CARDINAL
ftr-325	443	1		CARDINAL
ftr-325	443	2	sop	ORG
ftr-325	444	1	471	CARDINAL
ftr-325	445	1	5	CARDINAL
ftr-325	446	1	2010	DATE
ftr-325	446	2	up to $15 million	MONEY
ftr-325	446	3	75 percent	PERCENT
ftr-325	446	4	u.s.	GPE
ftr-325	446	5	$20 million	MONEY
ftr-325	446	6	2011	DATE
ftr-325	448	1	t.d	PERSON
ftr-325	448	2	9551	DATE
ftr-325	448	3	76	CARDINAL
ftr-325	448	4	60721	DATE
ftr-325	448	5	9/30/11	CARDINAL
ftr-325	449	1	section 181	LAW
ftr-325	449	2	1/1/12	CARDINAL
ftr-325	449	3	up to $15 million	MONEY
ftr-325	449	4	$20 million	MONEY
ftr-325	450	1	at least 75 percent	PERCENT
ftr-325	450	2	the united states	GPE
ftr-325	451	1	1.181-1	CARDINAL
ftr-325	453	1	reg-146297-09	DATE
ftr-325	453	2	76	CARDINAL
ftr-325	454	1	64879	CARDINAL
ftr-325	454	2	10/19/11	CARDINAL
ftr-325	457	1	1.181	CARDINAL
ftr-325	457	2	1.181	CARDINAL
ftr-325	457	3	$15 million	MONEY
ftr-325	457	4	$20 million	MONEY
ftr-325	457	5	181	CARDINAL
ftr-325	459	1	t.d	PERSON
ftr-325	459	2	9603	DATE
ftr-325	460	1	77	CARDINAL
ftr-325	460	2	72923	DATE
ftr-325	462	1	1.181-0	CARDINAL
ftr-325	462	2	1.181-1	CARDINAL
ftr-325	462	3	524	CARDINAL
ftr-325	462	4	florida	GPE
ftr-325	463	1	13:10	TIME
ftr-325	463	2	first	ORDINAL
ftr-325	464	1	d.	NORP
ftr-325	464	2	dodd	PERSON
ftr-325	464	3	2012	DATE
ftr-325	464	4	2013	DATE
ftr-325	465	1	2012	DATE
ftr-325	465	2	317	CARDINAL
ftr-325	465	3	the end of 2013	DATE
ftr-325	465	4	up to $15 million	MONEY
ftr-325	465	5	75 percent	PERCENT
ftr-325	465	6	u.s.	GPE
ftr-325	465	7		CARDINAL
ftr-325	466	1	$20 million	MONEY
ftr-325	467	1	1	CARDINAL
ftr-325	469	1	reg-137125-08	DATE
ftr-325	469	2	1,000,000	MONEY
ftr-325	469	3	76	CARDINAL
ftr-325	469	4	37034	DATE
ftr-325	469	5	6/24/11	CARDINAL
ftr-325	470	1	$1 million	MONEY
ftr-325	471	1	1.162-27(e)(2)(iv	CARDINAL
ftr-325	472	1	irs	ORG
ftr-325	475	1	2012-19	DATE
ftr-325	475	2	2012-28	DATE
ftr-325	476	1	16	CARDINAL
ftr-325	476	2	6/25/12	CARDINAL
ftr-325	477	1	1,000,000	MONEY
ftr-325	478	1	irs	ORG
ftr-325	480	1	reg	CARDINAL
ftr-325	481	1	1.162-27(e)(2	CARDINAL
ftr-325	481	2	525	CARDINAL
ftr-325	482	1	2	CARDINAL
ftr-325	482	2	seventh	ORDINAL
ftr-325	482	3	posner	PERSON
ftr-325	482	4	compensation.‖ mulcahy	PERSON
ftr-325	482	5	pauritsch	GPE
ftr-325	482	6	salvador & co.	ORG
ftr-325	483	1	t.c.	PERSON
ftr-325	484	1	2011-74	DATE
ftr-325	484	2	3/31/11	CARDINAL
ftr-325	485	1	three	CARDINAL
ftr-325	485	2	three	CARDINAL
ftr-325	485	3	the year	DATE
ftr-325	487	1	morrison	PERSON
ftr-325	488	1	―hypothetical	ORG
ftr-325	488	2	spring corp.	ORG
ftr-325	489	1	196	CARDINAL
ftr-325	489	2	833	CARDINAL
ftr-325	489	3	7th	ORDINAL
ftr-325	489	4	1999	DATE
ftr-325	490	1	seventh	ORDINAL
ftr-325	490	2	morrison	PERSON
ftr-325	490	3	―too	NORP
ftr-325	491	1	morrison	PERSON
ftr-325	493	1	salvador	PERSON
ftr-325	493	2	each year	DATE
ftr-325	493	3	the year	DATE
ftr-325	495	1	hours	TIME
ftr-325	497	1		CARDINAL
ftr-325	497	2	morrison	PERSON
ftr-325	498	1	a.	PERSON
ftr-325	498	2	posner	PERSON
ftr-325	498	3	pauritsch	GPE
ftr-325	498	4	salvador & co.	ORG
ftr-325	499	1	680	CARDINAL
ftr-325	499	2	867	CARDINAL
ftr-325	499	3	7th	ORDINAL
ftr-325	499	4	5/17/12	CARDINAL
ftr-325	500	1	seventh	ORDINAL
ftr-325	500	2	posner	PERSON
ftr-325	500	3	526	CARDINAL
ftr-325	500	4	florida	GPE
ftr-325	500	5	13:10	CARDINAL
ftr-325	500	6	three	CARDINAL
ftr-325	500	7	three	CARDINAL
ftr-325	502	1	40	CARDINAL
ftr-325	503	1	posner	PERSON
ftr-325	503	2	zero	CARDINAL
ftr-325	503	3	―doing fine,‖	GPE
ftr-325	504	1		CARDINAL
ftr-325	504	2	posner	PERSON
ftr-325	504	3		CARDINAL
ftr-325	504	4	posner	PERSON
ftr-325	504	5		CARDINAL
ftr-325	504	6	p.c.	GPE
ftr-325	504	7	t.c.	PERSON
ftr-325	505	1	2001-81	DATE
ftr-325	506	1		CARDINAL
ftr-325	506	2	charles mccandless	PERSON
ftr-325	506	3	united states	GPE
ftr-325	506	4	191	CARDINAL
ftr-325	506	5	108	CARDINAL
ftr-325	506	6	422	CARDINAL
ftr-325	506	7	1336	CARDINAL
ftr-325	506	8	1970	DATE
ftr-325	507	1	15 percent	PERCENT
ftr-325	508	1	first	ORDINAL
ftr-325	508	2	about $1,000	MONEY
ftr-325	509	1	d.	NORP
ftr-325	509	2	1	CARDINAL
ftr-325	510	1	proc	PERSON
ftr-325	511	1	2010-51	DATE
ftr-325	511	2	2010-51	DATE
ftr-325	512	1	883	CARDINAL
ftr-325	512	2	12/3/10	CARDINAL
ftr-325	513	1	irs	ORG
ftr-325	513	2	2011	DATE
ftr-325	513	3	annual	DATE
ftr-325	514	1	2013	DATE
ftr-325	514	2	527	CARDINAL
ftr-325	516	1	a per-mile	QUANTITY
ftr-325	516	2	annual	DATE
ftr-325	519	1	a. standard	PERSON
ftr-325	519	2	2012	DATE
ftr-325	520	1	2012-1	DATE
ftr-325	520	2	2	CARDINAL
ftr-325	520	3	260	CARDINAL
ftr-325	521	1	1/1/12	CARDINAL
ftr-325	521	2	55.5 cents	MONEY
ftr-325	521	3	23 cents	MONEY
ftr-325	522	1	14 cents	MONEY
ftr-325	522	2	23 cents	MONEY
ftr-325	523	1	28,000	MONEY
ftr-325	523	2	29,300	MONEY
ftr-325	524	1	one cent	MONEY
ftr-325	524	2	2013	DATE
ftr-325	525	1	2012-72	DATE
ftr-325	525	2	2012-50	DATE
ftr-325	526	1	613	CARDINAL
ftr-325	527	1	2013	DATE
ftr-325	527	2	up to	MONEY
ftr-325	527	3	56.5 cents	MONEY
ftr-325	527	4	23 cents	MONEY
ftr-325	527	5	up to	MONEY
ftr-325	527	6	24 cents	MONEY
ftr-325	528	1	14 cents	MONEY
ftr-325	529	1	irs	ORG
ftr-325	530	1	2012-63	DATE
ftr-325	530	2	2012	DATE
ftr-325	530	3	42	CARDINAL
ftr-325	531	1	496	CARDINAL
ftr-325	531	2	9/26/12	CARDINAL
ftr-325	532	1	proc	PERSON
ftr-325	533	1	2011-47, 2011-42	DATE
ftr-325	534	1	520	CARDINAL
ftr-325	534	2	2011	DATE
ftr-325	535	1	one	CARDINAL
ftr-325	536	1		CARDINAL
ftr-325	536	2	59	MONEY
ftr-325	536	3	64	MONEY
ftr-325	537	1		CARDINAL
ftr-325	537	2	5	MONEY
ftr-325	537	3	irs	ORG
ftr-325	538	1		CARDINAL
ftr-325	538	2	242	MONEY
ftr-325	538	3	163	MONEY
ftr-325	539	1	65	MONEY
ftr-325	539	2	52	MONEY
ftr-325	540	1	d. rev	PERSON
ftr-325	541	1	2012-27	DATE
ftr-325	541	2	2012	DATE
ftr-325	541	3	41	CARDINAL
ftr-325	542	1	435	CARDINAL
ftr-325	542	2	10/4/12	CARDINAL
ftr-325	543	1	irs	ORG
ftr-325	543	2	florida	GPE
ftr-325	543	3	13:10	CARDINAL
ftr-325	543	4	the second half of 2012	DATE
ftr-325	546	1	2	CARDINAL
ftr-325	546	2	t.c.	PERSON
ftr-325	547	1	2012-13	DATE
ftr-325	548	1	goyak & associates	ORG
ftr-325	548	2	$1.4 million	MONEY
ftr-325	548	3	goyak & associates	ORG
ftr-325	548	4	goyak & associates	ORG
ftr-325	548	5	162	CARDINAL
ftr-325	549	1	goyak	PERSON
ftr-325	550	1	goyak	PERSON
ftr-325	550	2	1	CARDINAL
ftr-325	550	3	2	CARDINAL
ftr-325	551	1	20 percent	PERCENT
ftr-325	551	2	6662	DATE
ftr-325	552	1	3	CARDINAL
ftr-325	553	1	f.w. services, inc.	ORG
ftr-325	554	1	459	CARDINAL
ftr-325	556	1	389	CARDINAL
ftr-325	556	2	5th	ORDINAL
ftr-325	557	1	1/25/12	CARDINAL
ftr-325	559	1	up to $500,000	MONEY
ftr-325	560	1	second	ORDINAL
ftr-325	561	1	second	ORDINAL
ftr-325	561	2	$3.9 million	MONEY
ftr-325	563	1	162	CARDINAL
ftr-325	564	1	irs	ORG
ftr-325	564	2	first	ORDINAL
ftr-325	566	1	4	CARDINAL
ftr-325	567	1	stahl v. united states	PERSON
ftr-325	567	2	861 f. supp	ORG
ftr-325	568	1	2d 1226	DATE
ftr-325	569	1	3/20/12	CARDINAL
ftr-325	570	1	626	CARDINAL
ftr-325	570	2	520	CARDINAL
ftr-325	570	3	9th	ORDINAL
ftr-325	571	1	2010	DATE
ftr-325	572	1	stahl	PERSON
ftr-325	572	2	eight	CARDINAL
ftr-325	572	3	65	CARDINAL
ftr-325	572	4	2013	DATE
ftr-325	572	5	529 30,000 acres	QUANTITY
ftr-325	575	1	ninth	ORDINAL
ftr-325	577	1	―other	PERSON
ftr-325	578	1	reg	CARDINAL
ftr-325	579	1	1.106-1	CARDINAL
ftr-325	580	1	1.162-10	CARDINAL
ftr-325	582	1	5	CARDINAL
ftr-325	582	2	don draper	PERSON
ftr-325	582	3	nyc	LOC
ftr-325	583	1	77	CARDINAL
ftr-325	583	2	24657	CARDINAL
ftr-325	583	3	4/25/12	CARDINAL
ftr-325	586	1	1.162-31	CARDINAL
ftr-325	586	2	―facts	ORG
ftr-325	587	1	one	CARDINAL
ftr-325	592	1		CARDINAL
ftr-325	592	2	nights	TIME
ftr-325	592	3	mid-day	DATE
ftr-325	593	1	6	CARDINAL
ftr-325	594	1	t.d	PERSON
ftr-325	594	2	77	CARDINAL
ftr-325	594	3	45480	DATE
ftr-325	595	1	77	CARDINAL
ftr-325	595	2	50373	DATE
ftr-325	596	1	530	CARDINAL
ftr-325	596	2	florida	GPE
ftr-325	596	3	13:10	CARDINAL
ftr-325	597	1	1.61-21(g)(14	CARDINAL
ftr-325	597	2	reg.	MONEY
ftr-325	598	1	1.274-9	CARDINAL
ftr-325	598	2	1.274-10	CARDINAL
ftr-325	600	1	miles or hours	TIME
ftr-325	600	2	miles or hours	TIME
ftr-325	606	1	10 percent	PERCENT
ftr-325	609	1	90 percent	PERCENT
ftr-325	610	1	7	CARDINAL
ftr-325	611	1	77	CARDINAL
ftr-325	611	2	45520	DATE
ftr-325	612	1	section 274(n	LAW
ftr-325	612	2	50 percent	PERCENT
ftr-325	614	1	461	CARDINAL
ftr-325	614	2	1030	CARDINAL
ftr-325	614	3	8th	ORDINAL
ftr-325	614	4	2006	DATE
ftr-325	614	5	three	CARDINAL
ftr-325	614	6	274	CARDINAL
ftr-325	615	1	eighth	ORDINAL
ftr-325	615	2	2013	DATE
ftr-325	615	3	531	CARDINAL
ftr-325	616	1	1.62-2	CARDINAL
ftr-325	620	1	1.274-2(f)(2)(iv)(a)(d	CARDINAL
ftr-325	621	1	274	CARDINAL
ftr-325	622	1		CARDINAL
ftr-325	622	2	274	CARDINAL
ftr-325	623	1		CARDINAL
ftr-325	627	1		CARDINAL
ftr-325	628	1	two	CARDINAL
ftr-325	628	2	274	CARDINAL
ftr-325	629	1	274	CARDINAL
ftr-325	630	1	8	CARDINAL
ftr-325	631	1	cincinnati	GPE
ftr-325	631	2	one	CARDINAL
ftr-325	632	1	saunders v. commissioner	ORG
ftr-325	632	2	t.c.	PERSON
ftr-325	633	1	2012	CARDINAL
ftr-325	633	2	200	CARDINAL
ftr-325	634	1	between 74 and 96 miles	CARDINAL
ftr-325	635	1	manchester	GPE
ftr-325	635	2	ohio	GPE
ftr-325	636	1	more than 70 miles	QUANTITY
ftr-325	636	2	cincinnati	GPE
ftr-325	637	1	cincinnati	GPE
ftr-325	638	1	thornton	PERSON
ftr-325	639	1	cincinnati	GPE
ftr-325	639	2	two	CARDINAL
ftr-325	639	3	20 and 31 miles	QUANTITY
ftr-325	639	4	cincinnati	GPE
ftr-325	639	5	532	CARDINAL
ftr-325	639	6	florida	GPE
ftr-325	639	7	13:10	CARDINAL
ftr-325	639	8	cincinnati	GPE
ftr-325	639	9	08-01	CARDINAL
ftr-325	639	10	nov. 20, 2007	DATE
ftr-325	640	1	9	CARDINAL
ftr-325	641	1	two	CARDINAL
ftr-325	642	1	noz v. commissioner	PERSON
ftr-325	642	2	t.c.	PERSON
ftr-325	642	3	2012272	DATE
ftr-325	643	1	morrison	PERSON
ftr-325	643	2	one	CARDINAL
ftr-325	643	3	new york	GPE
ftr-325	643	4	one	CARDINAL
ftr-325	643	5	stockholm	GPE
ftr-325	644	1	10	CARDINAL
ftr-325	645	1	irs	ORG
ftr-325	646	1	perry v. commissioner	PERSON
ftr-325	646	2	t.c.	PERSON
ftr-325	647	1	2012	CARDINAL
ftr-325	647	2	8/16/12	CARDINAL
ftr-325	648	1	3,000	MONEY
ftr-325	648	2	kroupa	PERSON
ftr-325	649	1	11	CARDINAL
ftr-325	650	1	irs	ORG
ftr-325	652	1	2012-25	DATE
ftr-325	652	2	2012-37	DATE
ftr-325	653	1	337	CARDINAL
ftr-325	653	2	9/10/12	CARDINAL
ftr-325	654	1	irs	ORG
ftr-325	655	1	irs	ORG
ftr-325	655	2	two-percent	PERCENT
ftr-325	657	1	1.62-2(d	CARDINAL
ftr-325	657	2	three	CARDINAL
ftr-325	657	3	hourly	TIME
ftr-325	659	1	second	ORDINAL
ftr-325	660	1	4	CARDINAL
ftr-325	660	2	irs	ORG
ftr-325	660	3	hourly	TIME
ftr-325	660	4	2013	DATE
ftr-325	660	5	533	CARDINAL
ftr-325	661	1	12	CARDINAL
ftr-325	662	1	texas	GPE
ftr-325	663	1	herrera v. commissioner	PERSON
ftr-325	663	2	t.c.	PERSON
ftr-325	664	1	2012	CARDINAL
ftr-325	664	2	308	CARDINAL
ftr-325	664	3	11/5/12	CARDINAL
ftr-325	665	1	wherry	PERSON
ftr-325	665	2	166	CARDINAL
ftr-325	665	3	one	CARDINAL
ftr-325	665	4	llc	GPE
ftr-325	665	5	two	CARDINAL
ftr-325	665	6	university of texas el paso engineering	ORG
ftr-325	666	1	13	CARDINAL
ftr-325	666	2	fifth	ORDINAL
ftr-325	666	3	texas farm bureau	ORG
ftr-325	666	4	v. united states	GPE
ftr-325	666	5	725	CARDINAL
ftr-325	666	6	307	CARDINAL
ftr-325	666	7	5th	ORDINAL
ftr-325	666	8	1984	DATE
ftr-325	668	1	13	CARDINAL
ftr-325	670	1	alioto	PERSON
ftr-325	670	2	699	CARDINAL
ftr-325	670	3	948	CARDINAL
ftr-325	670	4	6th	ORDINAL
ftr-325	672	1	john ratzenberger	PERSON
ftr-325	674	1	t.c.	ORG
ftr-325	675	1	2011	CARDINAL
ftr-325	675	2	sixth	ORDINAL
ftr-325	675	3	moore	PERSON
ftr-325	677	1	massachusetts	GPE
ftr-325	678	1	14	CARDINAL
ftr-325	679	1	a chick magnet	PERSON
ftr-325	681	1	cavanaugh v. commissioner	PERSON
ftr-325	681	2	t.c.	PERSON
ftr-325	682	1	2012	CARDINAL
ftr-325	682	2	324	CARDINAL
ftr-325	683	1	james cavanaugh	PERSON
ftr-325	683	2	jani-king international	ORG
ftr-325	683	3	st	GPE
ftr-325	683	4	27	CARDINAL
ftr-325	683	5	florida	GPE
ftr-325	684	1	13:10 old	TIME
ftr-325	684	2	jani-king	PERSON
ftr-325	687	1	250,000	MONEY
ftr-325	687	2	cavanaugh	ORG
ftr-325	688	1	holmes	PERSON
ftr-325	688	2	122 2	CARDINAL
ftr-325	689	1	twenty-seven-year-old	CARDINAL
ftr-325	689	2	claire) robinson	ORG
ftr-325	689	3	texas	GPE
ftr-325	689	4	november 2002	DATE
ftr-325	689	5	caribbean	LOC
ftr-325	689	6	decades	DATE
ftr-325	691	1	coroner‘s	ORG
ftr-325	692	1	robinson‘s	GPE
ftr-325	694	1	$2.3 million	MONEY
ftr-325	694	2	250,000	MONEY
ftr-325	695	1		CARDINAL
ftr-325	695	2	irs	ORG
ftr-325	695	3	holmes	PERSON
ftr-325	695	4	corporation‘s	ORG
ftr-325	696	1	three	CARDINAL
ftr-325	699	1	2	CARDINAL
ftr-325	699	2	122	CARDINAL
ftr-325	700	1	38	CARDINAL
ftr-325	703	1	2013	DATE
ftr-325	703	2	535	CARDINAL
ftr-325	704	1	15	CARDINAL
ftr-325	705	1	puerto rico	GPE
ftr-325	706	1	199	CARDINAL
ftr-325	707	1	2012	DATE
ftr-325	707	2	318	CARDINAL
ftr-325	707	3	puerto rico	GPE
ftr-325	707	4	199	CARDINAL
ftr-325	707	5	the first eight years	DATE
ftr-325	707	6	12/31/05 and before 1/1/14	DATE
ftr-325	708	1	199	CARDINAL
ftr-325	708	2	the first six years	DATE
ftr-325	708	3	12/31/05	CARDINAL
ftr-325	708	4	1/1/12	CARDINAL
ftr-325	709	1	16	CARDINAL
ftr-325	710	1	2012	DATE
ftr-325	710	2	327	CARDINAL
ftr-325	710	3	12/31/13	CARDINAL
ftr-325	711	1	12/31/11	ORDINAL
ftr-325	711	2	20 percent	PERCENT
ftr-325	711	3	35,000	MONEY
ftr-325	711	4	179	CARDINAL
ftr-325	711	5	1394	DATE
ftr-325	712	1	e. depreciation &	ORG
ftr-325	712	2	1	CARDINAL
ftr-325	714	1	peco foods, inc.	ORG
ftr-325	715	1	t.c.	PERSON
ftr-325	716	1	2012-18	DATE
ftr-325	716	2	1/17/12	CARDINAL
ftr-325	717	1	two	CARDINAL
ftr-325	717	2	macrs	ORG
ftr-325	717	3	39 years	DATE
ftr-325	719	1	macrs	ORG
ftr-325	720	1	v. danielson	PERSON
ftr-325	720	2	378	CARDINAL
ftr-325	720	3	771	CARDINAL
ftr-325	720	4	775	CARDINAL
ftr-325	720	5	3d	CARDINAL
ftr-325	720	6	1967	DATE
ftr-325	720	7	1060	DATE
ftr-325	723	1	irs	ORG
ftr-325	723	2	irs	ORG
ftr-325	723	3	536	CARDINAL
ftr-325	723	4	florida	GPE
ftr-325	724	1	13:10	CARDINAL
ftr-325	725	1	2	CARDINAL
ftr-325	725	2	macrs	ORG
ftr-325	726	1	t.d. 9564	ORG
ftr-325	726	2	76	CARDINAL
ftr-325	726	3	81060	DATE
ftr-325	726	4	12/27/11	CARDINAL
ftr-325	726	5	76	CARDINAL
ftr-325	726	6	81128	DATE
ftr-325	726	7	12/27/11	CARDINAL
ftr-325	727	1	macrs	ORG
ftr-325	728	1		CARDINAL
ftr-325	728	2	macrs	ORG
ftr-325	730	1	1.167-7	DATE
ftr-325	732	1	macrs	ORG
ftr-325	733	1	the same taxable year	DATE
ftr-325	737	1		CARDINAL
ftr-325	740	1	macrs	ORG
ftr-325	743	1		CARDINAL
ftr-325	753	1	§ 1.168(i)-8t(e) &	ORG
ftr-325	754	1	first	ORDINAL
ftr-325	754	2	first	ORDINAL
ftr-325	754	3	irs	ORG
ftr-325	756	1	2013	DATE
ftr-325	756	2	537	CARDINAL
ftr-325	760	1	1.168(i)8t(c)(4)(ii)(e	CARDINAL
ftr-325	762	1	the beginning of the year	DATE
ftr-325	762	2	the year	DATE
ftr-325	762	3	the first day	DATE
ftr-325	765	1	1.168(i)-8t(g	CARDINAL
ftr-325	766	1		CARDINAL
ftr-325	767	1	prior reg	MONEY
ftr-325	768	1	1.168(i)-1	CARDINAL
ftr-325	768	2	one	CARDINAL
ftr-325	771	1	the same taxable year	DATE
ftr-325	772	1	first year	DATE
ftr-325	774	1	the same first year	DATE
ftr-325	777	1	1.168(i)1t(c)(2)(ii)(d	CARDINAL
ftr-325	779	1	zero	CARDINAL
ftr-325	786	1	1.168(i)-8	CARDINAL
ftr-325	789	1	1.168(i)1t(e)(3	CARDINAL
ftr-325	794	1	1.168(i)1t(e)(3)(ii	CARDINAL
ftr-325	795	1	a. irs	PERSON
ftr-325	795	2	538	CARDINAL
ftr-325	795	3	florida	GPE
ftr-325	796	1	13:10	CARDINAL
ftr-325	797	1	proc	PERSON
ftr-325	798	1	2012-20, 2012-14	DATE
ftr-325	799	1	700	CARDINAL
ftr-325	799	2	3/7/12	DATE
ftr-325	800	1	2011-14, 2011-1	DATE
ftr-325	800	2	330	CARDINAL
ftr-325	801	1	irs	ORG
ftr-325	803	1	1.167(a)-4	CARDINAL
ftr-325	803	2	1.168(i)-1	CARDINAL
ftr-325	803	3	macrs	ORG
ftr-325	803	4	1.168(i)-8	CARDINAL
ftr-325	803	5	macrs	ORG
ftr-325	803	6	t.d. 9564	ORG
ftr-325	803	7	76	CARDINAL
ftr-325	803	8	81060	DATE
ftr-325	803	9	12/27/11	CARDINAL
ftr-325	805	1	2011-14, 2011-1	DATE
ftr-325	805	2	330	CARDINAL
ftr-325	805	3	a taxable	DATE
ftr-325	805	4	year ending after 12/29/03	DATE
ftr-325	806	1	a taxable year ending before 12/30/03	DATE
ftr-325	806	2	years	DATE
ftr-325	806	3	all subsequent years	DATE
ftr-325	807	1	481	CARDINAL
ftr-325	808	1	proc	PERSON
ftr-325	809	1	2012-20	DATE
ftr-325	810	1	lb&i-4-0312-004	ORG
ftr-325	812	1	2012	DATE
ftr-325	814	1	years	DATE
ftr-325	814	2	2014	DATE
ftr-325	815	1	2012-73	DATE
ftr-325	815	2	2012-51	DATE
ftr-325	816	1	713	CARDINAL
ftr-325	817	1	irs	ORG
ftr-325	817	2	years	DATE
ftr-325	817	3	1/1/14	DATE
ftr-325	817	4	years	DATE
ftr-325	817	5	1/1/12	CARDINAL
ftr-325	818	1	§§	ORG
ftr-325	818	2	1.168(i)-1	CARDINAL
ftr-325	818	3	1.168(i)-8	CARDINAL
ftr-325	819	1	d.	NORP
ftr-325	820	1	12/27/11	CARDINAL
ftr-325	820	2	1/1/14	DATE
ftr-325	821	1	t.d	PERSON
ftr-325	822	1	77	CARDINAL
ftr-325	822	2	74583	DATE
ftr-325	825	1	2013-7	DATE
ftr-325	825	2	2013-3	DATE
ftr-325	826	1	308	CARDINAL
ftr-325	826	2	1/14/13	CARDINAL
ftr-325	827	1	2013	DATE
ftr-325	827	2	539 9564	CARDINAL
ftr-325	827	3	years	DATE
ftr-325	827	4	1/1/14	DATE
ftr-325	827	5	years	DATE
ftr-325	827	6	1/1/12	CARDINAL
ftr-325	828	1	3.	CARDINAL
ftr-325	828	2	holmes	PERSON
ftr-325	828	3	callie travers	PERSON
ftr-325	831	1	t.c.	PERSON
ftr-325	832	1	2012-67	DATE
ftr-325	832	2	3/12/12	CARDINAL
ftr-325	833	1	holmes	PERSON
ftr-325	833	2	macrs	ORG
ftr-325	833	3	the 27.5 year	DATE
ftr-325	834	1	irs	ORG
ftr-325	835	1	15 year	DATE
ftr-325	835	2	irs	ORG
ftr-325	837	1	macrs	ORG
ftr-325	838	1	holmes	PERSON
ftr-325	838	2	irs	ORG
ftr-325	839	1	540	CARDINAL
ftr-325	839	2	florida	GPE
ftr-325	840	1	13:10	CARDINAL
ftr-325	840	2	220	CARDINAL
ftr-325	840	3	110	CARDINAL
ftr-325	842	1	america	GPE
ftr-325	842	2	109	CARDINAL
ftr-325	842	3	21 (1997	DATE
ftr-325	843	1		CARDINAL
ftr-325	851	1		CARDINAL
ftr-325	852	1	4	CARDINAL
ftr-325	853	1	blakeney v. commissioner	PERSON
ftr-325	853	2	t.c.	PERSON
ftr-325	854	1	2012	CARDINAL
ftr-325	855	1	february 2006	DATE
ftr-325	855	2	$3.9 million	MONEY
ftr-325	855	3	https://checkpoint.riag.com/app/main/doclinknew?usid=684591fd06d&docid=i05c413d4331911dda252c7f8ee2eaa77&srcdocid=t0newsltr%3a612431.1dr7&feature=tnews&lastcpreqid=1723821 2013	DATE
ftr-325	855	4	541	CARDINAL
ftr-325	855	5	orange beach	GPE
ftr-325	855	6	alabama	GPE
ftr-325	855	7	gulf	LOC
ftr-325	856	1	caribbean	LOC
ftr-325	856	2	october 2006	DATE
ftr-325	856	3	orange beach	GPE
ftr-325	857	1	september	DATE
ftr-325	857	2	orange beach	GPE
ftr-325	857	3	2006	DATE
ftr-325	858	1	caribbean	LOC
ftr-325	858	2	43 days	DATE
ftr-325	859	1	the 50 percent	PERCENT
ftr-325	859	2	8/28/05	CARDINAL
ftr-325	859	3	gulf	LOC
ftr-325	860	1	vasquez	PERSON
ftr-325	860	2	the 74 days	DATE
ftr-325	860	3	orange beach	GPE
ftr-325	862	1	the 43 days	DATE
ftr-325	862	2	caribbean	LOC
ftr-325	862	3	the 63 percent	PERCENT
ftr-325	863	1	the 80 percent	PERCENT
ftr-325	863	2	2006-77	DATE
ftr-325	863	3	2006-2	DATE
ftr-325	863	4	590	CARDINAL
ftr-325	863	5	skidmore v. swift & co.	ORG
ftr-325	863	6	323	CARDINAL
ftr-325	863	7	134	CARDINAL
ftr-325	864	1	5	CARDINAL
ftr-325	864	2	first year	DATE
ftr-325	864	3	one year	DATE
ftr-325	864	4	2012	DATE
ftr-325	865	1	the first year	DATE
ftr-325	865	2	50 percent	PERCENT
ftr-325	865	3	macrs	ORG
ftr-325	865	4	20 years	DATE
ftr-325	865	5	1/1/14	DATE
ftr-325	865	6	1/1/15	DATE
ftr-325	866	1	the 50 percent	PERCENT
ftr-325	866	2	first	ORDINAL
ftr-325	867	1	2012	DATE
ftr-325	867	2	15 year	DATE
ftr-325	867	3	the first year	DATE
ftr-325	868	1	6	CARDINAL
ftr-325	868	2	section 179	LAW
ftr-325	869	1	2012	DATE
ftr-325	869	2	2012	DATE
ftr-325	869	3	2013	DATE
ftr-325	869	4	500,000	MONEY
ftr-325	869	5	2,000,000	MONEY
ftr-325	870	1	years	DATE
ftr-325	870	2	2014	DATE
ftr-325	870	3	25,000	MONEY
ftr-325	870	4	200,000	MONEY
ftr-325	870	5	later years	DATE
ftr-325	871	1	542	CARDINAL
ftr-325	871	2	florida	GPE
ftr-325	872	1	13:10	CARDINAL
ftr-325	873	1	proc	PERSON
ftr-325	874	1	2011-52, 2011-45	DATE
ftr-325	875	1	701	CARDINAL
ftr-325	875	2	3.20	CARDINAL
ftr-325	875	3	11/7/11	CARDINAL
ftr-325	876	1	2012	DATE
ftr-325	876	2	179(b)(6	DATE
ftr-325	876	3	2012	DATE
ftr-325	876	4	139,000	MONEY
ftr-325	876	5	560,000	MONEY
ftr-325	877	1	2012	DATE
ftr-325	877	2	years	DATE
ftr-325	877	3	2012	DATE
ftr-325	877	4	2012	DATE
ftr-325	878	1	another year	DATE
ftr-325	879	1	2012	DATE
ftr-325	879	2	another year	DATE
ftr-325	879	3	179	CARDINAL
ftr-325	879	4	2014	DATE
ftr-325	880	1	7	CARDINAL
ftr-325	880	2	50 percent	PERCENT
ftr-325	881	1	2012	DATE
ftr-325	881	2	316	CARDINAL
ftr-325	881	3	179e	PRODUCT
ftr-325	881	4	50 percent	PERCENT
ftr-325	881	5	12/31/2013	CARDINAL
ftr-325	882	1	8.	CARDINAL
ftr-325	882	2	2012	DATE
ftr-325	882	3	2012	DATE
ftr-325	882	4	an additional $8,000	MONEY
ftr-325	883	1	proc	PERSON
ftr-325	884	1	2012-23	DATE
ftr-325	884	2	2012-14	DATE
ftr-325	885	1	712	CARDINAL
ftr-325	885	2	3/2/12	CARDINAL
ftr-325	886	1	irs	ORG
ftr-325	886	2	168(k) first year	DATE
ftr-325	886	3	1st tax	DATE
ftr-325	886	4	11,160	MONEY
ftr-325	886	5	2nd tax year	DATE
ftr-325	886	6	5,100	MONEY
ftr-325	886	7	3rd	ORDINAL
ftr-325	886	8	3,050	MONEY
ftr-325	886	9	1,875	MONEY
ftr-325	886	10	2013	DATE
ftr-325	886	11	543	CARDINAL
ftr-325	886	12	168(k) first year	DATE
ftr-325	886	13	1st tax	DATE
ftr-325	886	14	11,360	MONEY
ftr-325	886	15	2nd tax year	DATE
ftr-325	886	16	5,300	MONEY
ftr-325	886	17	3rd tax	DATE
ftr-325	886	18	3,150	MONEY
ftr-325	886	19	1,875	MONEY
ftr-325	886	20	2012	DATE
ftr-325	886	21	12/31/13	CARDINAL
ftr-325	886	22	an additional $	MONEY
ftr-325	886	23	8,000	MONEY
ftr-325	886	24	first year	DATE
ftr-325	886	25	168(k) first year	DATE
ftr-325	886	26	1st tax	DATE
ftr-325	886	27	3,160	MONEY
ftr-325	886	28	2nd tax year	DATE
ftr-325	886	29	5,100	MONEY
ftr-325	886	30	3rd	ORDINAL
ftr-325	886	31	3,050	MONEY
ftr-325	886	32	1,875	MONEY
ftr-325	886	33	168(k) first year	DATE
ftr-325	886	34	1st tax	DATE
ftr-325	886	35	3,360	MONEY
ftr-325	886	36	5,300	MONEY
ftr-325	886	37	3rd tax	DATE
ftr-325	886	38	3,150	MONEY
ftr-325	886	39	year	DATE
ftr-325	886	40	1,875	MONEY
ftr-325	887	1	9	CARDINAL
ftr-325	887	2	irs	ORG
ftr-325	887	3	100 percent	PERCENT
ftr-325	888	1	proc	PERSON
ftr-325	889	1	2011-26, 2011-16	DATE
ftr-325	890	1	664	CARDINAL
ftr-325	890	2	3/29/11	CARDINAL
ftr-325	891	1	2010	DATE
ftr-325	891	2	50 percent	PERCENT
ftr-325	891	3	first year	DATE
ftr-325	891	4	2013	DATE
ftr-325	891	5	2014	DATE
ftr-325	891	6	100 percent	PERCENT
ftr-325	891	7	9/8/10	CARDINAL
ftr-325	891	8	1/1/12	CARDINAL
ftr-325	891	9	1/1/12	CARDINAL
ftr-325	893	1	 reg	MONEY
ftr-325	894	1	2	CARDINAL
ftr-325	894	2	the 50 percent	PERCENT
ftr-325	895	1	9/9/10	CARDINAL
ftr-325	895	2	the 50 percent	PERCENT
ftr-325	895	3	9/9/10	CARDINAL
ftr-325	896	1	544	CARDINAL
ftr-325	896	2	florida	GPE
ftr-325	896	3	13:10	CARDINAL
ftr-325	896	4	100 percent	PERCENT
ftr-325	897	1		CARDINAL
ftr-325	897	2	first year	DATE
ftr-325	897	3	the taxable year	DATE
ftr-325	899	1	1.168(k)-1(e)(2)(i	CARDINAL
ftr-325	900	1	50 percent	PERCENT
ftr-325	900	2	first year	DATE
ftr-325	900	3	100 percent	PERCENT
ftr-325	903	1	the additional first year	DATE
ftr-325	903	2	8,000	MONEY
ftr-325	903	3	3,060	MONEY
ftr-325	903	4	4,900	MONEY
ftr-325	903	5	2,950	MONEY
ftr-325	903	6	years one	DATE
ftr-325	903	7	three	CARDINAL
ftr-325	903	8	1,775	MONEY
ftr-325	903	9	years four through six	DATE
ftr-325	904	1	the first year	DATE
ftr-325	904	2	year one	DATE
ftr-325	904	3	11,060	MONEY
ftr-325	904	4	$3,060 plus $	MONEY
ftr-325	904	5	8,000	MONEY
ftr-325	905	1	100 percent	PERCENT
ftr-325	906	1	280f(a)(1)(b)(i	CARDINAL
ftr-325	906	2	up to $1,775	MONEY
ftr-325	906	3	each year	DATE
ftr-325	906	4	the sixth year	DATE
ftr-325	907	1	100 percent	PERCENT
ftr-325	907	2	100 percent	PERCENT
ftr-325	907	3	year one	DATE
ftr-325	907	4	years two through six	DATE
ftr-325	908	1	the first taxable year	DATE
ftr-325	909	1	the first year	DATE
ftr-325	909	2	50 percent	PERCENT
ftr-325	911	1	2012	DATE
ftr-325	911	2	1/1/14	CARDINAL
ftr-325	912	1	10	CARDINAL
ftr-325	913	1	fitch v. commissioner	PERSON
ftr-325	913	2	t.c.	PERSON
ftr-325	914	1	2012	CARDINAL
ftr-325	914	2	358	CARDINAL
ftr-325	915	1	900,000	MONEY
ftr-325	916	1	approximately 4-1/2 months	CARDINAL
ftr-325	917	1	five days later	DATE
ftr-325	917	2	900,000	MONEY
ftr-325	918	1	197	CARDINAL
ftr-325	918	2	900,000	MONEY
ftr-325	918	3	irs	ORG
ftr-325	919	1	irs	ORG
ftr-325	919	2	1	CARDINAL
ftr-325	919	3	2	CARDINAL
ftr-325	919	4	3	CARDINAL
ftr-325	920	1	2013	DATE
ftr-325	920	2	545	CARDINAL
ftr-325	920	3	vasquez	PERSON
ftr-325	920	4	two	CARDINAL
ftr-325	921	1	second	ORDINAL
ftr-325	923	1	1.197	CARDINAL
ftr-325	924	1	11	CARDINAL
ftr-325	925	1	―first peoples‖	ORG
ftr-325	925	2	indian	NORP
ftr-325	926	1	2012	DATE
ftr-325	926	2	indian	NORP
ftr-325	926	3	12/31/13	CARDINAL
ftr-325	927	1	f. credits 1	PERSON
ftr-325	929	1	2012-26	DATE
ftr-325	929	2	2012-17	DATE
ftr-325	930	1	847	CARDINAL
ftr-325	931	1	2014	DATE
ftr-325	931	2	up to $1.80	MONEY
ftr-325	931	3	more than 50 percent	PERCENT
ftr-325	932	1	the 50 percent	PERCENT
ftr-325	933	1	16 to 15 percent	PERCENT
ftr-325	933	2	16 to 25 percent	PERCENT
ftr-325	933	3	16 to 10 percent	PERCENT
ftr-325	934	1	15 percent	PERCENT
ftr-325	934	2	25 percent	PERCENT
ftr-325	934	3	10 percent	PERCENT
ftr-325	935	1	2	CARDINAL
ftr-325	935	2	20/20	CARDINAL
ftr-325	936	1	shami v. commissioner	PERSON
ftr-325	936	2	t.c.	PERSON
ftr-325	937	1	2012	CARDINAL
ftr-325	937	2	3/21/12	CARDINAL
ftr-325	938	1	41	CARDINAL
ftr-325	938	2	the years	DATE
ftr-325	939	1	18 to 27	CARDINAL
ftr-325	940	1	41	CARDINAL
ftr-325	940	2	two	CARDINAL
ftr-325	940	3	shami	PERSON
ftr-325	941	1	546	CARDINAL
ftr-325	941	2	florida	GPE
ftr-325	941	3	13:10	CARDINAL
ftr-325	941	4	two	CARDINAL
ftr-325	942	1	shami	PERSON
ftr-325	942	2	mccall	PERSON
ftr-325	942	3	―must	DATE
ftr-325	942	4	shami	PERSON
ftr-325	942	5	mccall	PERSON
ftr-325	942	6	kroupa	PERSON
ftr-325	942	7	39	CARDINAL
ftr-325	942	8	540	CARDINAL
ftr-325	942	9	543	CARDINAL
ftr-325	942	10	2d	DATE
ftr-325	942	11	1930	DATE
ftr-325	943	1	kroupa	PERSON
ftr-325	943	2	united states	GPE
ftr-325	943	3	570	CARDINAL
ftr-325	943	4	672	CARDINAL
ftr-325	943	5	5th	ORDINAL
ftr-325	943	6	2009	DATE
ftr-325	943	7	41	CARDINAL
ftr-325	943	8	fifth	ORDINAL
ftr-325	943	9	an estimate.‖ 3	DATE
ftr-325	945	1	union carbide corp.	ORG
ftr-325	946	1	697	CARDINAL
ftr-325	946	2	104	CARDINAL
ftr-325	946	3	2d	DATE
ftr-325	947	1	t.c.	PERSON
ftr-325	948	1	2009-50	DATE
ftr-325	948	2	second	ORDINAL
ftr-325	948	3	three	CARDINAL
ftr-325	948	4	the 20 percent	PERCENT
ftr-325	949	1	§§ 41(b)(2)(a)(ii	ORG
ftr-325	949	2	research‖	PERSON
ftr-325	951	1	congress	ORG
ftr-325	952	1	2013	DATE
ftr-325	952	2	547 4	DATE
ftr-325	953	1	hewlett-packard company	ORG
ftr-325	953	2	139	CARDINAL
ftr-325	954	1	8	CARDINAL
ftr-325	955	1	the tax years	DATE
ftr-325	955	2	41	CARDINAL
ftr-325	955	3	2.65%	PERCENT
ftr-325	955	4	1.65%	PERCENT
ftr-325	955	5	1999	DATE
ftr-325	955	6	the tax year	DATE
ftr-325	955	7	1%	PERCENT
ftr-325	955	8	1.5%	PERCENT
ftr-325	955	9	3.2%	PERCENT
ftr-325	955	10	2.2%	PERCENT
ftr-325	955	11	1999	DATE
ftr-325	955	12	the tax year	DATE
ftr-325	955	13	1.5%	PERCENT
ftr-325	955	14	2%	PERCENT
ftr-325	955	15	3.75%	PERCENT
ftr-325	955	16	2.75%	PERCENT
ftr-325	955	17	1999	DATE
ftr-325	955	18	the tax year	DATE
ftr-325	955	19	2%	PERCENT
ftr-325	956	1	1999	DATE
ftr-325	957	1	1/3/01	DATE
ftr-325	958	1	its tax years 1999 through 2001	DATE
ftr-325	959	1	years	DATE
ftr-325	961	1	―returns	PERSON
ftr-325	961	2	allowances‖	ORG
ftr-325	961	3	congress	ORG
ftr-325	961	4	41	CARDINAL
ftr-325	962	1	―common	ORG
ftr-325	964	1	5	CARDINAL
ftr-325	964	2	2012	DATE
ftr-325	965	1	20 percent	PERCENT
ftr-325	965	2	20 percent	PERCENT
ftr-325	965	3	20 percent	PERCENT
ftr-325	965	4	two years	DATE
ftr-325	965	5	1/1/14	CARDINAL
ftr-325	966	1	548	CARDINAL
ftr-325	966	2	florida	GPE
ftr-325	966	3	13:10	CARDINAL
ftr-325	969	1	2012	DATE
ftr-325	969	2	306	CARDINAL
ftr-325	969	3	the 50 percent	PERCENT
ftr-325	969	4	45	CARDINAL
ftr-325	969	5	up to $3500 per mile	MONEY
ftr-325	969	6	years	DATE
ftr-325	971	1	2012	DATE
ftr-325	971	2	307	CARDINAL
ftr-325	971	3	20 percent	PERCENT
ftr-325	971	4	years	DATE
ftr-325	971	5	1	CARDINAL
ftr-325	971	6	2012	DATE
ftr-325	973	1	section 402	LAW
ftr-325	973	2	30 percent	PERCENT
ftr-325	973	3	30,000	MONEY
ftr-325	973	4	1,000	MONEY
ftr-325	974	1	section 403	LAW
ftr-325	974	2	two	CARDINAL
ftr-325	974	3	three	CARDINAL
ftr-325	974	4	2,500	MONEY
ftr-325	974	5	5,000	MONEY
ftr-325	974	6	1/1/14	CARDINAL
ftr-325	976	1	section 404	LAW
ftr-325	976	2	gallon	CARDINAL
ftr-325	976	3	1/1/14	CARDINAL
ftr-325	976	4	1/2/13	DATE
ftr-325	977	1	the additional 50 percent	PERCENT
ftr-325	977	2	1/1/14	CARDINAL
ftr-325	978	1	d. biodiesel	PERSON
ftr-325	978	2	iowa	GPE
ftr-325	978	3	al gore	PERSON
ftr-325	979	1	section 405 of the act	LAW
ftr-325	979	2	2013	DATE
ftr-325	979	3	549	CARDINAL
ftr-325	979	4	40a $1.00 per gallon	MONEY
ftr-325	980	1	e. indian	PERSON
ftr-325	981	1	section 406	LAW
ftr-325	981	2	2	MONEY
ftr-325	981	3	indian	NORP
ftr-325	981	4	an eight year period	DATE
ftr-325	981	5	1/1/06	DATE
ftr-325	983	1	section 407	LAW
ftr-325	983	2	2,000	MONEY
ftr-325	983	3	1,000	MONEY
ftr-325	984	1	g. refrigerators	PERSON
ftr-325	985	1	section 409	LAW
ftr-325	985	2	two years	DATE
ftr-325	985	3	45	CARDINAL
ftr-325	985	4	2012	DATE
ftr-325	985	5	2013	DATE
ftr-325	987	1	section 411 of the act	LAW
ftr-325	987	2	eight year	DATE
ftr-325	987	3	1/1/14	CARDINAL
ftr-325	988	1	i. alternative	PERSON
ftr-325	989	1	section 412	LAW
ftr-325	989	2	2013	DATE
ftr-325	989	3	6426	DATE
ftr-325	990	1	nols 1	ORG
ftr-325	992	1	section 172(h	LAW
ftr-325	992	2	77	CARDINAL
ftr-325	992	3	57452	DATE
ftr-325	992	4	9/17/12	CARDINAL
ftr-325	993	1	172(b)(1)(e	CARDINAL
ftr-325	993	2	1989	DATE
ftr-325	997	1	550	CARDINAL
ftr-325	997	2	florida	GPE
ftr-325	997	3	13:10 2	CARDINAL
ftr-325	999	1	one	CARDINAL
ftr-325	1000	1	135	CARDINAL
ftr-325	1001	1	573	CARDINAL
ftr-325	1001	2	12/15/10	CARDINAL
ftr-325	1002	1	56(a)(4	DATE
ftr-325	1002	2	72	DATE
ftr-325	1003	1	nol	PERSON
ftr-325	1003	2	2002	DATE
ftr-325	1003	3	2004	DATE
ftr-325	1004	1	paris	GPE
ftr-325	1004	2	56(a)(1	CARDINAL
ftr-325	1004	3	a prior year	DATE
ftr-325	1005	1	a.	PERSON
ftr-325	1005	2	ninth	ORDINAL
ftr-325	1005	3	one	CARDINAL
ftr-325	1005	4	telecommunications, inc.	ORG
ftr-325	1006	1	704	CARDINAL
ftr-325	1006	2	1057	CARDINAL
ftr-325	1006	3	9th	ORDINAL
ftr-325	1008	1	years 2002	DATE
ftr-325	1008	2	2009	DATE
ftr-325	1008	3	100 percent	PERCENT
ftr-325	1008	4	1	CARDINAL
ftr-325	1008	5	2001	DATE
ftr-325	1008	6	2002	DATE
ftr-325	1008	7	2	CARDINAL
ftr-325	1008	8	2001	DATE
ftr-325	1008	9	2002 tax years	DATE
ftr-325	1008	10	a prior year	DATE
ftr-325	1009	1	ninth	ORDINAL
ftr-325	1009	2	metro	FAC
ftr-325	1009	3	2004	DATE
ftr-325	1009	4	100 percent	PERCENT
ftr-325	1009	5	2002 amti	DATE
ftr-325	1009	6	90 percent	PERCENT
ftr-325	1009	7	2002	DATE
ftr-325	1009	8	56(d)(1)a)(i)(ii	CARDINAL
ftr-325	1010	1	a later tax year	DATE
ftr-325	1011	1	i. at-risk	PERSON
ftr-325	1011	2	1	CARDINAL
ftr-325	1012	1	ya	PERSON
ftr-325	1013	1	vandegrift v. commissioner	PERSON
ftr-325	1013	2	t.c.	PERSON
ftr-325	1014	1	2012-14	DATE
ftr-325	1015	1	nine	CARDINAL
ftr-325	1016	1	six	CARDINAL
ftr-325	1017	1	three	CARDINAL
ftr-325	1019	1	nine	CARDINAL
ftr-325	1020	1	three	CARDINAL
ftr-325	1021	1	three	CARDINAL
ftr-325	1022	1	2013	DATE
ftr-325	1022	2	551 2	CARDINAL
ftr-325	1023	1	hours	TIME
ftr-325	1024	1	iversen	PERSON
ftr-325	1024	2	t.c.	PERSON
ftr-325	1025	1	2012-19	DATE
ftr-325	1026	1	500 hour	TIME
ftr-325	1026	2	reg	CARDINAL
ftr-325	1027	1	1.469-5t(a)(1	CARDINAL
ftr-325	1028	1	eleven	CARDINAL
ftr-325	1028	2	20,000 square foot	QUANTITY
ftr-325	1030	1	1.469-5t(f)(2)(ii)(a	CARDINAL
ftr-325	1032	1	3	CARDINAL
ftr-325	1034	1	t.c.	PERSON
ftr-325	1035	1	2012-23	DATE
ftr-325	1035	2	1/19/12	CARDINAL
ftr-325	1037	1	1.469-2(f)(6	DATE
ftr-325	1039	1	new jersey	GPE
ftr-325	1039	2	1980	DATE
ftr-325	1039	3	reg	CARDINAL
ftr-325	1040	1	1.469-2(f)(6	DATE
ftr-325	1040	2	1988	DATE
ftr-325	1041	1	the 2004	DATE
ftr-325	1041	2	2009	DATE
ftr-325	1042	1	6662	DATE
ftr-325	1043	1	4	CARDINAL
ftr-325	1044	1	zeluck v. commissioner	PERSON
ftr-325	1044	2	t.c.	PERSON
ftr-325	1045	1	2012-98	DATE
ftr-325	1046	1	2001	DATE
ftr-325	1046	2	310,000	MONEY
ftr-325	1046	3	110,000	MONEY
ftr-325	1046	4	200,000	MONEY
ftr-325	1047	1	310,000	MONEY
ftr-325	1047	2	2002	DATE
ftr-325	1047	3	2003	DATE
ftr-325	1047	4	zero	CARDINAL
ftr-325	1047	5	310,000	MONEY
ftr-325	1048	1	zero	CARDINAL
ftr-325	1048	2	2003	DATE
ftr-325	1048	3	200,000	MONEY
ftr-325	1049	1	552	CARDINAL
ftr-325	1049	2	florida	GPE
ftr-325	1050	1	13:10	CARDINAL
ftr-325	1054	1	200,000	MONEY
ftr-325	1054	2	2003	DATE
ftr-325	1055	1	200,000	MONEY
ftr-325	1055	2	2003	DATE
ftr-325	1056	1		CARDINAL
ftr-325	1056	2	20 percent	PERCENT
ftr-325	1057	1	5	CARDINAL
ftr-325	1058	1	wilson v. commissioner	PERSON
ftr-325	1058	2	t.c.	PERSON
ftr-325	1059	1	2012	CARDINAL
ftr-325	1059	2	101	DATE
ftr-325	1059	3	4/10/12	CARDINAL
ftr-325	1059	4	t.c.	PERSON
ftr-325	1060	1	2012	CARDINAL
ftr-325	1060	2	102	CARDINAL
ftr-325	1060	3	4/10/12	CARDINAL
ftr-325	1060	4	lum v. commissioner	PERSON
ftr-325	1060	5	t.c.	PERSON
ftr-325	1061	1	2012	CARDINAL
ftr-325	1061	2	103	CARDINAL
ftr-325	1061	3	4/10/12	CARDINAL
ftr-325	1062	1	three	CARDINAL
ftr-325	1062	2	cohen	PERSON
ftr-325	1063	1	hawaii	GPE
ftr-325	1064	1	monthly	DATE
ftr-325	1066	1	monthly	DATE
ftr-325	1068	1	more than 100 hours	TIME
ftr-325	1071	1	1.469-5t(b)(2	CARDINAL
ftr-325	1073	1	three	CARDINAL
ftr-325	1074	1	469	CARDINAL
ftr-325	1074	2	lum	PERSON
ftr-325	1074	3	48	CARDINAL
ftr-325	1074	4	2013	DATE
ftr-325	1074	5	553	CARDINAL
ftr-325	1074	6	179	CARDINAL
ftr-325	1075	1	6	CARDINAL
ftr-325	1075	2	irs	ORG
ftr-325	1076	1	139	CARDINAL
ftr-325	1077	1	3 (8/8/12	DATE
ftr-325	1079	1	99 percent	PERCENT
ftr-325	1081	1	the year	DATE
ftr-325	1083	1	irs	ORG
ftr-325	1084	1	1.469-2(f)(6	DATE
ftr-325	1086	1	1.469-2(f)(6	DATE
ftr-325	1086	2	the taxable year	DATE
ftr-325	1086	3	the year	DATE
ftr-325	1090	1	one	CARDINAL
ftr-325	1090	2	webster	PERSON
ftr-325	1090	3	third	ORDINAL
ftr-325	1091	1	1.469-2(f)(6	DATE
ftr-325	1092	1	irs	ORG
ftr-325	1093	1		CARDINAL
ftr-325	1093	2	irs	ORG
ftr-325	1094	1	7	CARDINAL
ftr-325	1095	1	dirico v. commissioner	PERSON
ftr-325	1095	2	139	CARDINAL
ftr-325	1097	1	16	CARDINAL
ftr-325	1098	1	smr	ORG
ftr-325	1099	1	554	CARDINAL
ftr-325	1099	2	florida	GPE
ftr-325	1100	1	13:10	CARDINAL
ftr-325	1101	1	the s corporation	ORG
ftr-325	1102	1	irs	ORG
ftr-325	1102	2	reg	CARDINAL
ftr-325	1103	1	1.469-2(f)(6	DATE
ftr-325	1104	1	irs	ORG
ftr-325	1105	1	halpern	PERSON
ftr-325	1105	2	irs	ORG
ftr-325	1105	3	the s corporation	ORG
ftr-325	1105	4	third	ORDINAL
ftr-325	1105	5	smr	ORG
ftr-325	1106	1	the s corporation	ORG
ftr-325	1106	2	third	ORDINAL
ftr-325	1108	1	1.469-1t(e)(3)(i	CARDINAL
ftr-325	1109	1	smr	ORG
ftr-325	1110	1	irs	ORG
ftr-325	1110	2	the s corporation business	ORG
ftr-325	1111	1	1.4694(d)(1)(i)(c	ORDINAL
ftr-325	1112	1	smr	ORG
ftr-325	1112	2	third	ORDINAL
ftr-325	1114	1	the s corporation	ORG
ftr-325	1114	2	reg	CARDINAL
ftr-325	1115	1	1.469-4(d)(5)(i	CARDINAL
ftr-325	1115	2	469	CARDINAL
ftr-325	1117	1	1.469-4(e)(1	CARDINAL
ftr-325	1117	2	section 469	LAW
ftr-325	1118	1		CARDINAL
ftr-325	1119	1	irs	ORG
ftr-325	1121	1	1.469-2t(f)(3	DATE
ftr-325	1121	2	less than 30 percent	PERCENT
ftr-325	1121	3	167	CARDINAL
ftr-325	1123	1	irs	ORG
ftr-325	1124	1	1.469-4(d)(2	CARDINAL
ftr-325	1125	1	2013	DATE
ftr-325	1125	2	555	CARDINAL
ftr-325	1125	3	30-percent	PERCENT
ftr-325	1126	1		CARDINAL
ftr-325	1127	1	irs	ORG
ftr-325	1127	2	30-percent	PERCENT
ftr-325	1127	3	first	ORDINAL
ftr-325	1129	1	8	CARDINAL
ftr-325	1129	2	ill bank	ORG
ftr-325	1130	1	harnett v. commissioner	PERSON
ftr-325	1130	2	t.c.	PERSON
ftr-325	1131	1	2011	CARDINAL
ftr-325	1131	2	191	CARDINAL
ftr-325	1131	3	8/11/11	CARDINAL
ftr-325	1133	1	2003	DATE
ftr-325	1134	1	2005	DATE
ftr-325	1135	1	2003	DATE
ftr-325	1137	1	thornton	PERSON
ftr-325	1137	2	more than 750 hours	TIME
ftr-325	1137	3	the tax years	DATE
ftr-325	1139	1	only 10 hours	TIME
ftr-325	1139	2	six	CARDINAL
ftr-325	1139	3	750 hours	TIME
ftr-325	1140	1	a.	PERSON
ftr-325	1141	1	110	CARDINAL
ftr-325	1141	2	2012-6628	DATE
ftr-325	1141	3	11th	ORDINAL
ftr-325	1142	1	11/14/12	DATE
ftr-325	1143	1	1	CARDINAL
ftr-325	1143	2	section 1221(a)(1	LAW
ftr-325	1143	3	―to	ORG
ftr-325	1143	4	bennett v. commissioner	PERSON
ftr-325	1143	5	t.c.	PERSON
ftr-325	1144	1	2012	CARDINAL
ftr-325	1144	2	193	CARDINAL
ftr-325	1144	3	7/12/12	CARDINAL
ftr-325	1145	1	five years	DATE
ftr-325	1146	1	556	CARDINAL
ftr-325	1146	2	florida	GPE
ftr-325	1146	3	13:10	CARDINAL
ftr-325	1146	4	wherry	PERSON
ftr-325	1146	5	1211	DATE
ftr-325	1149	1	2	CARDINAL
ftr-325	1149	2	hca	ORG
ftr-325	1149	3	medicare	ORG
ftr-325	1149	4	the hca medicare	ORG
ftr-325	1149	5	florida	GPE
ftr-325	1150	1	alderson	ORG
ftr-325	1150	2	united states	GPE
ftr-325	1150	3	686	CARDINAL
ftr-325	1150	4	791	CARDINAL
ftr-325	1150	5	9th	ORDINAL
ftr-325	1151	1	7/18/12	CARDINAL
ftr-325	1152	1	qui tam	ORG
ftr-325	1152	2	16 percent	PERCENT
ftr-325	1152	3	$631 million	MONEY
ftr-325	1152	4	america, inc.	ORG
ftr-325	1152	5	medicare	ORG
ftr-325	1153	1	alderson	PERSON
ftr-325	1153	2	two	CARDINAL
ftr-325	1153	3	hospital‘s	ORG
ftr-325	1154	1	alderson	ORG
ftr-325	1154	2	qui tam	ORG
ftr-325	1154	3	hca	ORG
ftr-325	1155	1	3729	CARDINAL
ftr-325	1156	1	alderson	PERSON
ftr-325	1156	2	the united states	GPE
ftr-325	1157	1	ninth	ORDINAL
ftr-325	1157	2	fletcher	PERSON
ftr-325	1158	1	first	ORDINAL
ftr-325	1160	1	qui tam	ORG
ftr-325	1161	1	second	ORDINAL
ftr-325	1161	2	hca	ORG
ftr-325	1165	1	2013	DATE
ftr-325	1165	2	557	CARDINAL
ftr-325	1166	1	qui tam	ORG
ftr-325	1166	2	successful.‖	NORP
ftr-325	1166	3	1234a	DATE
ftr-325	1166	4	1234a	DATE
ftr-325	1167	1	3	CARDINAL
ftr-325	1169	1	dorrance v. united states	PERSON
ftr-325	1169	2	877	CARDINAL
ftr-325	1170	1	2d 827	DATE
ftr-325	1170	2	d. ariz	ORG
ftr-325	1171	1	7/9/12	DATE
ftr-325	1173	1	irs	ORG
ftr-325	1173	2	zero	CARDINAL
ftr-325	1174	1	zero	CARDINAL
ftr-325	1175	1	zero	CARDINAL
ftr-325	1176	1	first	ORDINAL
ftr-325	1176	2	fisher	ORG
ftr-325	1176	3	united states	GPE
ftr-325	1176	4	82	CARDINAL
ftr-325	1178	1	fed	ORG
ftr-325	1184	1	two	CARDINAL
ftr-325	1184	2	1	CARDINAL
ftr-325	1184	3	2	CARDINAL
ftr-325	1184	4	558	CARDINAL
ftr-325	1184	5	florida	GPE
ftr-325	1185	1	13:10	CARDINAL
ftr-325	1186	1	4	CARDINAL
ftr-325	1186	2	―derivium?‖ calloway	GPE
ftr-325	1186	3	135	CARDINAL
ftr-325	1186	4	26	CARDINAL
ftr-325	1186	5	7/8/10	DATE
ftr-325	1187	1	2001	DATE
ftr-325	1187	2	derivium capital llc pursuant	ORG
ftr-325	1187	3	990	CARDINAL
ftr-325	1187	4	ibm	ORG
ftr-325	1187	5	90-percent	PERCENT
ftr-325	1188	1	ibm	ORG
ftr-325	1189	1	the new york stock exchange	ORG
ftr-325	1189	2	the national association of securities dealers	ORG
ftr-325	1190	1	3-year	DATE
ftr-325	1191	1	103,918.18	MONEY
ftr-325	1192	1	93,586.23	MONEY
ftr-325	1193	1	―loan,‖	PRODUCT
ftr-325	1193	2	1	CARDINAL
ftr-325	1193	3	ibm	ORG
ftr-325	1193	4	2	CARDINAL
ftr-325	1193	5	3	CARDINAL
ftr-325	1193	6	ibm	ORG
ftr-325	1194	1	august 2004	DATE
ftr-325	1194	2	124,429.09	MONEY
ftr-325	1194	3	40,924.57	MONEY
ftr-325	1194	4	83,318.40	MONEY
ftr-325	1194	5	ibm	ORG
ftr-325	1195	1	form-1099	DATE
ftr-325	1196	1	ibm	ORG
ftr-325	1198	1	324	CARDINAL
ftr-325	1198	2	331	CARDINAL
ftr-325	1198	3	293	CARDINAL
ftr-325	1198	4	465	CARDINAL
ftr-325	1198	5	1935	DATE
ftr-325	1198	6	ruwe	PERSON
ftr-325	1198	7	wherry	GPE
ftr-325	1198	8	2001	DATE
ftr-325	1198	9	grodt & mckay realty, inc.	ORG
ftr-325	1199	1	77	CARDINAL
ftr-325	1199	2	1221 (1981	DATE
ftr-325	1201	1	93,586.23	MONEY
ftr-325	1203	1	ibm	ORG
ftr-325	1203	2	3 years	DATE
ftr-325	1203	3	$93,586.23 plus	MONEY
ftr-325	1205	1	2013	DATE
ftr-325	1205	2	559	CARDINAL
ftr-325	1206	1	2001	DATE
ftr-325	1206	2	2004	DATE
ftr-325	1208	1	57	CARDINAL
ftr-325	1208	2	1957-	DATE
ftr-325	1208	3	295	CARDINAL
ftr-325	1209	1	1058	DATE
ftr-325	1209	2	132 t.c	QUANTITY
ftr-325	1209	3	37	DATE
ftr-325	1209	4	2009	DATE
ftr-325	1209	5	three years	DATE
ftr-325	1210	1		CARDINAL
ftr-325	1211	1		CARDINAL
ftr-325	1211	2	mckay	PERSON
ftr-325	1212	1	ibm	ORG
ftr-325	1212	2		CARDINAL
ftr-325	1212	3	majority‘s	ORG
ftr-325	1215	1	1.10012(a)(4)(i	CARDINAL
ftr-325	1217	1	calloway	GPE
ftr-325	1217	2	560	CARDINAL
ftr-325	1217	3	florida	GPE
ftr-325	1218	1	13:10 	CARDINAL
ftr-325	1220	1	1998 to 2002	DATE
ftr-325	1220	2	approximately 1,700	CARDINAL
ftr-325	1220	3	approximately $1 billion	MONEY
ftr-325	1221	1	approximately $235 million	MONEY
ftr-325	1222	1		CARDINAL
ftr-325	1222	2	united states	GPE
ftr-325	1222	3	104	CARDINAL
ftr-325	1222	4	2009-7789	DATE
ftr-325	1222	5	2010-1	DATE
ftr-325	1223	1	¶ 50,177	CARDINAL
ftr-325	1223	2	2009	DATE
ftr-325	1223	3	united states	GPE
ftr-325	1223	4	cathcart	ORG
ftr-325	1223	5	104	CARDINAL
ftr-325	1223	6	2009-6625	DATE
ftr-325	1223	7	2009-2	DATE
ftr-325	1224	1	¶ 50,658	CARDINAL
ftr-325	1224	2	n.d.	GPE
ftr-325	1224	3	calif	GPE
ftr-325	1224	4	2009	DATE
ftr-325	1224	5	6700	CARDINAL
ftr-325	1225	1	90-percent	PERCENT
ftr-325	1226	1		CARDINAL
ftr-325	1226	2	derivium capital usa	ORG
ftr-325	1226	3	90 percent	PERCENT
ftr-325	1227	1	united states	ORG
ftr-325	1227	2	cathcart	ORG
ftr-325	1227	3	105	CARDINAL
ftr-325	1227	4	2010-1293	DATE
ftr-325	1227	5	n.d.	GPE
ftr-325	1227	6	calif	GPE
ftr-325	1229	1	a.	PERSON
ftr-325	1229	2	eleventh	ORDINAL
ftr-325	1230	1	calloway v. commissioner	PERSON
ftr-325	1230	2	691	CARDINAL
ftr-325	1230	3	1315	CARDINAL
ftr-325	1230	4	11th	ORDINAL
ftr-325	1230	5	8/23/12	CARDINAL
ftr-325	1231	1	eleventh	ORDINAL
ftr-325	1232	1	heinz co. &	ORG
ftr-325	1232	2	united states	GPE
ftr-325	1232	3	76	DATE
ftr-325	1234	1	582	CARDINAL
ftr-325	1234	2	2007	DATE
ftr-325	1235	1	dunne v. commissioner	PERSON
ftr-325	1235	2	t.c.	PERSON
ftr-325	1235	3	2008-63	DATE
ftr-325	1235	4	1	CARDINAL
ftr-325	1235	5	2	CARDINAL
ftr-325	1235	6	3	CARDINAL
ftr-325	1235	7	4	CARDINAL
ftr-325	1235	8	5	CARDINAL
ftr-325	1235	9	6	CARDINAL
ftr-325	1235	10	7	CARDINAL
ftr-325	1235	11	2013	DATE
ftr-325	1235	12	561	CARDINAL
ftr-325	1235	13	9	CARDINAL
ftr-325	1235	14	10	CARDINAL
ftr-325	1235	15	11	CARDINAL
ftr-325	1235	16	12	CARDINAL
ftr-325	1236	1		CARDINAL
ftr-325	1237	1	dunne	ORG
ftr-325	1239	1	―stock‖	PERSON
ftr-325	1239	2	‗confer[s	ORG
ftr-325	1240	1	grodt & mckay	ORG
ftr-325	1242	1		CARDINAL
ftr-325	1243	1	halpern	PERSON
ftr-325	1243	2	holmes	PERSON
ftr-325	1244	1	t.c.	PERSON
ftr-325	1245	1	2012	CARDINAL
ftr-325	1245	2	228	CARDINAL
ftr-325	1247	1	calloway v. commissioner	ORG
ftr-325	1247	2	135	CARDINAL
ftr-325	1247	3	26	CARDINAL
ftr-325	1247	4	2010	DATE
ftr-325	1249	1	562	CARDINAL
ftr-325	1249	2	florida	GPE
ftr-325	1249	3	13:10	CARDINAL
ftr-325	1249	4	90%	PERCENT
ftr-325	1251	1	5	CARDINAL
ftr-325	1251	2	trying.‖	ORG
ftr-325	1251	3	691	CARDINAL
ftr-325	1251	4	1119	CARDINAL
ftr-325	1251	5	9th	ORDINAL
ftr-325	1252	1	approximately $1 million	MONEY
ftr-325	1252	2	90 percent	PERCENT
ftr-325	1254	1	90 percent	PERCENT
ftr-325	1256	1	ninth	ORDINAL
ftr-325	1256	2	smith	PERSON
ftr-325	1257	1	2011-78	DATE
ftr-325	1260	1	comm’r	CARDINAL
ftr-325	1260	2	69	CARDINAL
ftr-325	1260	3	982	CARDINAL
ftr-325	1260	4	988	CARDINAL
ftr-325	1260	5	9th	ORDINAL
ftr-325	1260	6	1995	DATE
ftr-325	1262	1	the end of the seven-year	DATE
ftr-325	1262	2	seven years	DATE
ftr-325	1263	1	seven years	DATE
ftr-325	1265	1	2013	DATE
ftr-325	1265	2	563	CARDINAL
ftr-325	1265	3	the first quarter of 2005	DATE
ftr-325	1265	4	less than one year	DATE
ftr-325	1265	5	seven-year	DATE
ftr-325	1270	1		CARDINAL
ftr-325	1271	1	1058	CARDINAL
ftr-325	1272	1	6	CARDINAL
ftr-325	1272	2	the cap gemini exchange	ORG
ftr-325	1272	3	a. gain	PERSON
ftr-325	1273	1	united states	GPE
ftr-325	1273	2	99	CARDINAL
ftr-325	1273	3	2007-618	DATE
ftr-325	1273	4	tenn.	ORG
ftr-325	1274	1	12/29/06	CARDINAL
ftr-325	1276	1	ernst & young	ORG
ftr-325	1278	1	one	CARDINAL
ftr-325	1278	2	the year	DATE
ftr-325	1280	1	seventh	ORDINAL
ftr-325	1281	1	united states	ORG
ftr-325	1281	2	562	CARDINAL
ftr-325	1281	3	839	CARDINAL
ftr-325	1281	4	7th	ORDINAL
ftr-325	1281	5	4/10/09	CARDINAL
ftr-325	1281	6	aff’g	CARDINAL
ftr-325	1281	7	101	MONEY
ftr-325	1281	8	2008	DATE
ftr-325	1281	9	588	CARDINAL
ftr-325	1281	10	n.d.	GPE
ftr-325	1282	1	1/15/08	CARDINAL
ftr-325	1283	1	2000	DATE
ftr-325	1283	2	capgemini	GPE
ftr-325	1283	3	seventh	ORDINAL
ftr-325	1283	4	easterbrook	PERSON
ftr-325	1283	5	564	CARDINAL
ftr-325	1283	6	florida	GPE
ftr-325	1285	1	13:10 ―fletcherized‖ 3	QUANTITY
ftr-325	1285	2	capgemini	GPE
ftr-325	1285	3	the year 2000	DATE
ftr-325	1286	1	the year	DATE
ftr-325	1286	2	2000	DATE
ftr-325	1286	3	that year	DATE
ftr-325	1286	4	2003	DATE
ftr-325	1286	5	2000	DATE
ftr-325	1287	1		CARDINAL
ftr-325	1287	2	easterbrook	PERSON
ftr-325	1288	1	2000	DATE
ftr-325	1289	1	seventh	ORDINAL
ftr-325	1289	2	v. danielson	PERSON
ftr-325	1289	3	378 f.2d 771	QUANTITY
ftr-325	1289	4	3d	CARDINAL
ftr-325	1289	5	1967	DATE
ftr-325	1290	1	fletcher	PERSON
ftr-325	1290	2	ernst & young	ORG
ftr-325	1290	3	2000	DATE
ftr-325	1294	1	deal‘s	PERSON
ftr-325	1297	1		CARDINAL
ftr-325	1297	2	easterbrook	PERSON
ftr-325	1298	1	$2.5 million	MONEY
ftr-325	1298	2	barrow	GPE
ftr-325	1298	3	alaska	GPE
ftr-325	1298	4	80	CARDINAL
ftr-325	1298	5	january 1, 2005	DATE
ftr-325	1301	1	3	CARDINAL
ftr-325	1301	2	horace fletcher	PERSON
ftr-325	1301	3	1849–1919	CARDINAL
ftr-325	1301	4	thirty-two	CARDINAL
ftr-325	1303	1	2013	DATE
ftr-325	1303	2	565	CARDINAL
ftr-325	1303	3	llc v. united states	ORG
ftr-325	1303	4	515	CARDINAL
ftr-325	1303	5	749	CARDINAL
ftr-325	1303	6	7th	ORDINAL
ftr-325	1303	7	2008	DATE
ftr-325	1304	1	$ 2.5 million	MONEY
ftr-325	1304	2	barrow	GPE
ftr-325	1304	3	january 1, 2005	DATE
ftr-325	1304	4	80	CARDINAL
ftr-325	1304	5	2000	DATE
ftr-325	1304	6	2005	DATE
ftr-325	1306	1	2000	DATE
ftr-325	1307	1	only 5%	PERCENT
ftr-325	1308	1	2000	DATE
ftr-325	1309	1	2000	DATE
ftr-325	1309	2	2000	DATE
ftr-325	1309	3	merrill lynch	ORG
ftr-325	1310	1	that year	DATE
ftr-325	1310	2	irs	ORG
ftr-325	1310	3	2000	DATE
ftr-325	1311	1	2001	DATE
ftr-325	1312	1	later years	DATE
ftr-325	1312	2	2000	DATE
ftr-325	1313	1	c. ex-post	PERSON
ftr-325	1314	1	united states	ORG
ftr-325	1314	2	602	CARDINAL
ftr-325	1314	3	569	CARDINAL
ftr-325	1314	4	4th	ORDINAL
ftr-325	1315	1	4/16/10	CARDINAL
ftr-325	1316	1	fourth	ORDINAL
ftr-325	1317	1	ernst & young	ORG
ftr-325	1318	1	the year 2000	DATE
ftr-325	1318	2	the year	DATE
ftr-325	1318	3	2000	DATE
ftr-325	1318	4	that year	DATE
ftr-325	1318	5	2003	DATE
ftr-325	1318	6	less than one-fifth	CARDINAL
ftr-325	1318	7	2000	DATE
ftr-325	1319	1	one	CARDINAL
ftr-325	1319	2	566	CARDINAL
ftr-325	1319	3	florida	GPE
ftr-325	1319	4	13:10	CARDINAL
ftr-325	1319	5	the year	DATE
ftr-325	1325	1	pierce	PERSON
ftr-325	1325	2	first	ORDINAL
ftr-325	1326	1	united states	GPE
ftr-325	1326	2	562	CARDINAL
ftr-325	1326	3	839	CARDINAL
ftr-325	1326	4	7th	ORDINAL
ftr-325	1326	5	4/10/09	CARDINAL
ftr-325	1327	1	united states	GPE
ftr-325	1327	2	99	CARDINAL
ftr-325	1327	3	2007-618	DATE
ftr-325	1327	4	2007-	DATE
ftr-325	1327	5	m.d. tenn.	PERSON
ftr-325	1328	1	12/29/06	CARDINAL
ftr-325	1328	2	united states	GPE
ftr-325	1328	3	105	CARDINAL
ftr-325	1328	4	2010	DATE
ftr-325	1328	5	474	CARDINAL
ftr-325	1328	6	c.d. cal	ORG
ftr-325	1330	1	d.	NORP
ftr-325	1330	2	dyk	PERSON
ftr-325	1331	1	hartman v. united states	PERSON
ftr-325	1331	2	694	CARDINAL
ftr-325	1331	3	96	CARDINAL
ftr-325	1331	4	fed	ORG
ftr-325	1331	5	cir	ORG
ftr-325	1332	1	9/10/12	CARDINAL
ftr-325	1334	1	dyk	PERSON
ftr-325	1334	2	v. danielson	PERSON
ftr-325	1334	3	378 f.2d 771	QUANTITY
ftr-325	1334	4	3d	CARDINAL
ftr-325	1334	5	1967	DATE
ftr-325	1334	6	the year 2000	DATE
ftr-325	1334	7	that year	DATE
ftr-325	1334	8	danielson	PERSON
ftr-325	1334	9	dyk	PERSON
ftr-325	1335	1	2013	DATE
ftr-325	1335	2	567 7	DATE
ftr-325	1337	1	2012	DATE
ftr-325	1338	1	1202	DATE
ftr-325	1338	2	2010	DATE
ftr-325	1339	1	9/27/10	CARDINAL
ftr-325	1339	2	1/1/12‖	CARDINAL
ftr-325	1339	3	100 percent	PERCENT
ftr-325	1340	1	2012	DATE
ftr-325	1340	2	100 percent	PERCENT
ftr-325	1340	3	1/1/12	CARDINAL
ftr-325	1341	1	between 9/27/10 and 1/1/14	CARDINAL
ftr-325	1342	1	five years	DATE
ftr-325	1343	1	50 percent and	PERCENT
ftr-325	1343	2	75 percent	PERCENT
ftr-325	1343	3	the 28 percent	PERCENT
ftr-325	1344	1	one	CARDINAL
ftr-325	1344	2	ten	CARDINAL
ftr-325	1344	3	corporation‘s	ORG
ftr-325	1344	4	the taxable year	DATE
ftr-325	1344	5	$10 million	MONEY
ftr-325	1344	6	prior years	DATE
ftr-325	1345	1	$50 million	MONEY
ftr-325	1346	1	8	CARDINAL
ftr-325	1347	1	parker, inc.	ORG
ftr-325	1348	1	t.c.	PERSON
ftr-325	1349	1	2012	CARDINAL
ftr-325	1349	2	327	CARDINAL
ftr-325	1350	1	panamanian	NORP
ftr-325	1350	2	peruvian	NORP
ftr-325	1351	1	over $12 million	MONEY
ftr-325	1352	1	march 2004	DATE
ftr-325	1352	2	bellsouth	GPE
ftr-325	1352	3	tele2000	ORG
ftr-325	1352	4	spanish	NORP
ftr-325	1353	1	100 percent	PERCENT
ftr-325	1353	2	tele2000	LOC
ftr-325	1354	1	between march 2004	DATE
ftr-325	1354	2	december 21, 2004	DATE
ftr-325	1354	3	tele2000	ORG
ftr-325	1354	4	parker, inc.	ORG
ftr-325	1354	5	december 16	DATE
ftr-325	1354	6	december 21, 2004	DATE
ftr-325	1355	1	the last minute	TIME
ftr-325	1355	2	bell south	ORG
ftr-325	1355	3	telefonica	GPE
ftr-325	1355	4	tele2000	ORG
ftr-325	1356	1	last-minute	TIME
ftr-325	1356	2	bellsouth‘s	ORG
ftr-325	1357	1	haines	PERSON
ftr-325	1357	2	panamanian	NORP
ftr-325	1357	3	u.s.	GPE
ftr-325	1358	1	tele2000	ORG
ftr-325	1358	2	568	CARDINAL
ftr-325	1358	3	florida	GPE
ftr-325	1358	4	13:10	CARDINAL
ftr-325	1359	1	tele2000	ORG
ftr-325	1360	1	telefonica	PERSON
ftr-325	1360	2	prior years	DATE
ftr-325	1362	1	tele2000	ORG
ftr-325	1362	2	vilanova	PERSON
ftr-325	1363	1		CARDINAL
ftr-325	1363	2	irs	ORG
ftr-325	1363	3	§ 362(e	ORG
ftr-325	1363	4	haines	PERSON
ftr-325	1364	1	9	CARDINAL
ftr-325	1365	1	t.c.	PERSON
ftr-325	1366	1	2012	CARDINAL
ftr-325	1366	2	331	CARDINAL
ftr-325	1366	3	11/29/12	CARDINAL
ftr-325	1367	1	the early 1990s	DATE
ftr-325	1367	2	$3 million	MONEY
ftr-325	1367	3	malibu	GPE
ftr-325	1368	1	1991	DATE
ftr-325	1368	2	bcc	ORG
ftr-325	1369	1	bcc	ORG
ftr-325	1369	2	bcc	ORG
ftr-325	1369	3	property‘s	GPE
ftr-325	1369	4	third	ORDINAL
ftr-325	1370	1	bbc	ORG
ftr-325	1371	1	1997	DATE
ftr-325	1371	2	$9.6 million	MONEY
ftr-325	1372	1	$6.6 million	MONEY
ftr-325	1372	2	1034	DATE
ftr-325	1372	3	$6.7 million	MONEY
ftr-325	1373	1	bbc	ORG
ftr-325	1373	2	$3 million	MONEY
ftr-325	1374	1	irs	ORG
ftr-325	1374	2	bbc	ORG
ftr-325	1374	3	$9 million	MONEY
ftr-325	1374	4	$2.9 million	MONEY
ftr-325	1375	1	holmes	PERSON
ftr-325	1375	2	bbc	ORG
ftr-325	1375	3	569	CARDINAL
ftr-325	1375	4	bbc	ORG
ftr-325	1378	1	bbc	ORG
ftr-325	1378	2	1997	DATE
ftr-325	1378	3	$3 million	MONEY
ftr-325	1378	4	$6.6 million	MONEY
ftr-325	1379	1	$9.6 million	MONEY
ftr-325	1379	2	only $6.7 million	MONEY
ftr-325	1379	3	$2.9 million	MONEY
ftr-325	1380	1	1	CARDINAL
ftr-325	1381	1	674	CARDINAL
ftr-325	1381	2	172	CARDINAL
ftr-325	1381	3	3d	CARDINAL
ftr-325	1382	1	3/19/12	CARDINAL
ftr-325	1383	1	third	ORDINAL
ftr-325	1383	2	103	CARDINAL
ftr-325	1384	1	103	CARDINAL
ftr-325	1384	2	―bond[s],‖	PERSON
ftr-325	1386	1	2	CARDINAL
ftr-325	1387	1	76	CARDINAL
ftr-325	1387	2	1101	DATE
ftr-325	1387	3	1/7/11	CARDINAL
ftr-325	1388	1	oid	ORG
ftr-325	1391	1	1.1273-2(c	QUANTITY
ftr-325	1392	1	1	CARDINAL
ftr-325	1392	2	2	CARDINAL
ftr-325	1392	3	3	CARDINAL
ftr-325	1393	1	treasury	ORG
ftr-325	1393	2	570	ORG
ftr-325	1393	3	florida	GPE
ftr-325	1395	1	13:10	CARDINAL
ftr-325	1398	1	1.1273-2(f)(1	CARDINAL
ftr-325	1398	2	four	CARDINAL
ftr-325	1398	3	1	CARDINAL
ftr-325	1398	4	2	CARDINAL
ftr-325	1398	5	31-day	DATE
ftr-325	1398	6	―trace‖	PERSON
ftr-325	1398	7	3	CARDINAL
ftr-325	1398	8	4	CARDINAL
ftr-325	1399	1	four	CARDINAL
ftr-325	1399	2	31-day	DATE
ftr-325	1399	3	fifteen days	DATE
ftr-325	1400	1	$50 million	MONEY
ftr-325	1402	1	a.	PERSON
ftr-325	1403	1	t.d	PERSON
ftr-325	1403	2	9599	DATE
ftr-325	1403	3	77	CARDINAL
ftr-325	1403	4	56533	CARDINAL
ftr-325	1403	5	9/13/12	CARDINAL
ftr-325	1404	1	reg	CARDINAL
ftr-325	1405	1	1.1273-2(f)(1	CARDINAL
ftr-325	1405	2	only three	CARDINAL
ftr-325	1407	1	1.1273-2(f)(1	CARDINAL
ftr-325	1407	2	31-day	DATE
ftr-325	1407	3	15 days	DATE
ftr-325	1407	4	1	CARDINAL
ftr-325	1407	5	2	CARDINAL
ftr-325	1407	6	3	CARDINAL
ftr-325	1409	1	1.1273-2(f)(6	DATE
ftr-325	1409	2	2013	DATE
ftr-325	1409	3	571	CARDINAL
ftr-325	1409	4	$100 million	MONEY
ftr-325	1409	5	$50 million	MONEY
ftr-325	1411	1		CARDINAL
ftr-325	1412	1	11/13/12	DATE
ftr-325	1412	2		CARDINAL
ftr-325	1415	1	31-day	DATE
ftr-325	1415	2	15 days	DATE
ftr-325	1417	1	3	CARDINAL
ftr-325	1418	1	29,093.30	MONEY
ftr-325	1420	1	693	CARDINAL
ftr-325	1420	2	765	CARDINAL
ftr-325	1420	3	7th	ORDINAL
ftr-325	1423	1	44,205.00	MONEY
ftr-325	1423	2	31,063.30	MONEY
ftr-325	1423	3	100,000	MONEY
ftr-325	1423	4	4,869.94	MONEY
ftr-325	1424	1	100,000	MONEY
ftr-325	1425	1	seventh	ORDINAL
ftr-325	1425	2	posner	PERSON
ftr-325	1425	3	$44,205.00 to $	MONEY
ftr-325	1425	4	8,271.76	MONEY
ftr-325	1425	5	35,933.24	MONEY
ftr-325	1426	1	37,365.06	MONEY
ftr-325	1426	2	29,093.30	MONEY
ftr-325	1426	3	$37,365.06 $	MONEY
ftr-325	1426	4	8,271.76	MONEY
ftr-325	1427	1	572	CARDINAL
ftr-325	1427	2	florida	GPE
ftr-325	1427	3	13:10 4	DATE
ftr-325	1427	4	new york	GPE
ftr-325	1428	1	2012	DATE
ftr-325	1428	2	328	CARDINAL
ftr-325	1428	3	new york	GPE
ftr-325	1428	4	january 1, 2014	DATE
ftr-325	1429	1	2012	DATE
ftr-325	1430	1	d. section 121	PERSON
ftr-325	1430	2	2012	DATE
ftr-325	1431	1	e. section 1031 1	PERSON
ftr-325	1433	1	t.c.	PERSON
ftr-325	1434	1	2012	CARDINAL
ftr-325	1434	2	118	CARDINAL
ftr-325	1435	1	one-half	CARDINAL
ftr-325	1435	2	eight months	DATE
ftr-325	1436	1	two	CARDINAL
ftr-325	1436	2	six months	DATE
ftr-325	1437	1	2	CARDINAL
ftr-325	1438	1	adams v. commissioner	PERSON
ftr-325	1438	2	t.c.	PERSON
ftr-325	1439	1	2013-7	DATE
ftr-325	1439	2	1/10/13	CARDINAL
ftr-325	1441	1	2013	DATE
ftr-325	1441	2	573	CARDINAL
ftr-325	1442	1	60 hours	TIME
ftr-325	1442	2	three months	DATE
ftr-325	1443	1	3,600	MONEY
ftr-325	1444	1	three months	DATE
ftr-325	1444	2	son‘s	PERSON
ftr-325	1444	3	three years	DATE
ftr-325	1444	4	a few hundred dollars	MONEY
ftr-325	1445	1	irs	ORG
ftr-325	1446	1	morrison	PERSON
ftr-325	1447	1	280a	ORG
ftr-325	1448	1	the taxable year	DATE
ftr-325	1449	1	1,200	MONEY
ftr-325	1451	1	f. section 1033	PERSON
ftr-325	1451	2	2012	DATE
ftr-325	1452	1	g. section 1035	PERSON
ftr-325	1452	2	2012	DATE
ftr-325	1453	1	h. miscellaneous 1	PERSON
ftr-325	1456	1	holmes v. commissioner	PERSON
ftr-325	1456	2	t.c.	PERSON
ftr-325	1457	1	2012	CARDINAL
ftr-325	1457	2	251	CARDINAL
ftr-325	1458	1	section 1045	LAW
ftr-325	1458	2	1202	DATE
ftr-325	1458	3	more than six months	DATE
ftr-325	1458	4	60 days of the date	DATE
ftr-325	1459	1	574	CARDINAL
ftr-325	1459	2	florida	GPE
ftr-325	1460	1	13:10	CARDINAL
ftr-325	1461	1	halpern	PERSON
ftr-325	1461	2	1	CARDINAL
ftr-325	1461	3	2	CARDINAL
ftr-325	1461	4	corporation‘s	ORG
ftr-325	1461	5	$50 million	MONEY
ftr-325	1464	1	halpern	PERSON
ftr-325	1464	2	mahamoud	PERSON
ftr-325	1465	1	errors.‖	DATE
ftr-325	1467	1	allen v. commissioner	PERSON
ftr-325	1467	2	128	CARDINAL
ftr-325	1468	1	kroupa	PERSON
ftr-325	1468	2	6501(c)(1	CARDINAL
ftr-325	1469	1	the years	DATE
ftr-325	1472	1	the years	DATE
ftr-325	1473	1	kroupa	PERSON
ftr-325	1476	1	2013	DATE
ftr-325	1476	2	575	CARDINAL
ftr-325	1477	1	irs	ORG
ftr-325	1478	1	a. fringe	PERSON
ftr-325	1478	2	1	CARDINAL
ftr-325	1479	1	irs	ORG
ftr-325	1480	1	2012-9	DATE
ftr-325	1480	2	2012-4	DATE
ftr-325	1481	1	315	CARDINAL
ftr-325	1481	2	1/3/12	DATE
ftr-325	1481	3	2011-28, 2011-16	DATE
ftr-325	1482	1	656	CARDINAL
ftr-325	1483	1	irs	ORG
ftr-325	1486	1	2	CARDINAL
ftr-325	1487	1	irs	ORG
ftr-325	1487	2	the supreme court	ORG
ftr-325	1488	1	2012-17	DATE
ftr-325	1488	2	2012-9	DATE
ftr-325	1489	1	430	CARDINAL
ftr-325	1490	1	irs	ORG
ftr-325	1490	2	the labor department and department of health and human services	ORG
ftr-325	1490	3	2014	DATE
ftr-325	1491	1	1	CARDINAL
ftr-325	1491	2	more than 200	CARDINAL
ftr-325	1491	3	2	CARDINAL
ftr-325	1491	4	3	CARDINAL
ftr-325	1491	5	90-day	DATE
ftr-325	1492	1	3	CARDINAL
ftr-325	1494	1	2012-10, 2012-14	DATE
ftr-325	1495	1	614	CARDINAL
ftr-325	1495	2	3/29/12	CARDINAL
ftr-325	1496	1	irs	ORG
ftr-325	1497	1	reg	CARDINAL
ftr-325	1498	1	1.61-21(g)(7	CARDINAL
ftr-325	1499	1	up to 500 miles	QUANTITY
ftr-325	1499	2	0.2455	MONEY
ftr-325	1499	3	501-1500 miles	QUANTITY
ftr-325	1499	4	0.1872	MONEY
ftr-325	1499	5	over 1500 miles	QUANTITY
ftr-325	1499	6	0.1800	MONEY
ftr-325	1500	1	44.88	MONEY
ftr-325	1501	1	576	CARDINAL
ftr-325	1501	2	florida	GPE
ftr-325	1501	3	13:10 4	DATE
ftr-325	1505	1	2012-40	DATE
ftr-325	1505	2	2012	DATE
ftr-325	1505	3	26	CARDINAL
ftr-325	1506	1	1046 (	CARDINAL
ftr-325	1506	2	5/30/12	CARDINAL
ftr-325	1507	1	years	DATE
ftr-325	1507	2	125 regulations	QUANTITY
ftr-325	1508	1	2,500	MONEY
ftr-325	1508	2	2013	DATE
ftr-325	1508	3	2,500	MONEY
ftr-325	1508	4	year 2014	DATE
ftr-325	1509	1	2,500	MONEY
ftr-325	1509	2	years	DATE
ftr-325	1509	3	12/31/13	CARDINAL
ftr-325	1510	1	up to two months and	DATE
ftr-325	1510	2	15 days	DATE
ftr-325	1510	3	fsa	ORG
ftr-325	1510	4	2012	DATE
ftr-325	1510	5	that plan year	DATE
ftr-325	1510	6	2,500	MONEY
ftr-325	1511	1	5	CARDINAL
ftr-325	1513	1	t.c.	PERSON
ftr-325	1514	1	2011-29	DATE
ftr-325	1514	2	1/31/11	CARDINAL
ftr-325	1515	1	corporation‘s	PERSON
ftr-325	1515	2	the years	DATE
ftr-325	1515	3	105	CARDINAL
ftr-325	1516	1		CARDINAL
ftr-325	1517	1	a.	PERSON
ftr-325	1517	2	eighth	ORDINAL
ftr-325	1519	1	685	CARDINAL
ftr-325	1519	2	730	CARDINAL
ftr-325	1519	3	8th	ORDINAL
ftr-325	1521	1	eighth	ORDINAL
ftr-325	1521	2	riley	PERSON
ftr-325	1522	1	1.105-5	DATE
ftr-325	1522	2	quarterly	DATE
ftr-325	1522	3	2003	DATE
ftr-325	1522	4	2004	DATE
ftr-325	1522	5	2005,‖	CARDINAL
ftr-325	1522	6	2013	DATE
ftr-325	1522	7	577	CARDINAL
ftr-325	1523	1	twelve	CARDINAL
ftr-325	1524	1	―plan‖	PERSON
ftr-325	1525	1	6	CARDINAL
ftr-325	1526	1	curcio v. commissioner	PERSON
ftr-325	1526	2	689	CARDINAL
ftr-325	1526	3	217	CARDINAL
ftr-325	1526	4	2d	DATE
ftr-325	1527	1	three	CARDINAL
ftr-325	1527	2	chin	PERSON
ftr-325	1527	3	419	CARDINAL
ftr-325	1534	1	putin	PERSON
ftr-325	1534	2	american	NORP
ftr-325	1534	3	congress	ORG
ftr-325	1535	1	2012	DATE
ftr-325	1535	2	137	CARDINAL
ftr-325	1536	1	12,170	MONEY
ftr-325	1536	2	182,520	MONEY
ftr-325	1536	3	222,520	MONEY
ftr-325	1538	1	1	CARDINAL
ftr-325	1538	2	proc	PERSON
ftr-325	1539	1	2013-12	DATE
ftr-325	1539	2	2013-4	DATE
ftr-325	1540	1	313	CARDINAL
ftr-325	1540	2	2008-50, 2008-2	DATE
ftr-325	1540	3	464	CARDINAL
ftr-325	1541	1	578	CARDINAL
ftr-325	1541	2	florida	GPE
ftr-325	1541	3	13:10	CARDINAL
ftr-325	1543	1	―vcp‖	ORG
ftr-325	1544	1	section 83	LAW
ftr-325	1544	2	1	CARDINAL
ftr-325	1546	1	138 t.c	PERSON
ftr-325	1548	1	10	CARDINAL
ftr-325	1549	1	cdp	ORG
ftr-325	1549	2	colvin	PERSON
ftr-325	1550	1	cdp	ORG
ftr-325	1550	2	irs	ORG
ftr-325	1550	3	31	CARDINAL
ftr-325	1550	4	third	ORDINAL
ftr-325	1550	5	the year after the year	DATE
ftr-325	1551	1	colvin	PERSON
ftr-325	1552	1		CARDINAL
ftr-325	1552	2	halpern	PERSON
ftr-325	1552	3	holmes	PERSON
ftr-325	1552	4	a later year	DATE
ftr-325	1553	1	the internal revenue service	ORG
ftr-325	1553	2	irs	ORG
ftr-325	1553	3	a prior year	DATE
ftr-325	1557	1	2	CARDINAL
ftr-325	1558	1	20/20	CARDINAL
ftr-325	1559	1	sheedy v. commissioner	PERSON
ftr-325	1559	2	t.c.	PERSON
ftr-325	1560	1	2012-69	DATE
ftr-325	1560	2	3/14/12	CARDINAL
ftr-325	1561	1	june 2006	DATE
ftr-325	1561	2	2013	DATE
ftr-325	1561	3	579	CARDINAL
ftr-325	1561	4	six months later	DATE
ftr-325	1563	1	between january 11, 2005	DATE
ftr-325	1563	2	february 22, 2007	DATE
ftr-325	1563	3	between $1.50 and $10.25	MONEY
ftr-325	1564	1	several months thereafter	DATE
ftr-325	1564	2	3	MONEY
ftr-325	1565	1	744,466.25	MONEY
ftr-325	1565	2	750,000	MONEY
ftr-325	1565	3	3	MONEY
ftr-325	1565	4	5,533.75	MONEY
ftr-325	1568	1	first national bank of	ORG
ftr-325	1568	2	kenosha	GPE
ftr-325	1568	3	united states	GPE
ftr-325	1568	4	763	CARDINAL
ftr-325	1568	5	891	CARDINAL
ftr-325	1568	6	894	CARDINAL
ftr-325	1568	7	7th	ORDINAL
ftr-325	1568	8	1985	DATE
ftr-325	1569	1	3	MONEY
ftr-325	1570	1	744,466.25	MONEY
ftr-325	1570	2	750,000	MONEY
ftr-325	1570	3	5,533.75	MONEY
ftr-325	1571	1	3	CARDINAL
ftr-325	1571	2	section 83	LAW
ftr-325	1571	3	77	DATE
ftr-325	1571	4	31783	DATE
ftr-325	1571	5	5/30/12	CARDINAL
ftr-325	1573	1	1.83-3	CARDINAL
ftr-325	1575	1	83(c)(3	DATE
ftr-325	1577	1	two	CARDINAL
ftr-325	1578	1	1.83–3(c)(4	ORDINAL
ftr-325	1578	2	580	CARDINAL
ftr-325	1578	3	florida	GPE
ftr-325	1579	1	13:10	CARDINAL
ftr-325	1579	2	10b–5	CARDINAL
ftr-325	1579	3	1934	DATE
ftr-325	1580	1	2005-48, 2005-	DATE
ftr-325	1580	2	259	CARDINAL
ftr-325	1580	3	more than six months	DATE
ftr-325	1580	4	16	CARDINAL
ftr-325	1580	5	1934	DATE
ftr-325	1580	6	1934	DATE
ftr-325	1581	1		CARDINAL
ftr-325	1582	1	1/1/13	CARDINAL
ftr-325	1583	1	5/30/12	CARDINAL
ftr-325	1584	1	4	CARDINAL
ftr-325	1584	2	irs	ORG
ftr-325	1584	3	30 days	DATE
ftr-325	1585	1	proc	PERSON
ftr-325	1586	1	2012-29	DATE
ftr-325	1586	2	2012-28	DATE
ftr-325	1587	1	49	CARDINAL
ftr-325	1587	2	6/27/12	CARDINAL
ftr-325	1590	1	1	CARDINAL
ftr-325	1592	1	repetto v. commissioner	PERSON
ftr-325	1592	2	t.c.	PERSON
ftr-325	1593	1	2012	CARDINAL
ftr-325	1593	2	168	CARDINAL
ftr-325	1593	3	6/14/12	CARDINAL
ftr-325	1594	1	6 percent	PERCENT
ftr-325	1594	2	4973	DATE
ftr-325	1595	1	two	CARDINAL
ftr-325	1596	1	one	CARDINAL
ftr-325	1596	2	two	CARDINAL
ftr-325	1596	3	llc	GPE
ftr-325	1598	1	2013	DATE
ftr-325	1598	2	581	CARDINAL
ftr-325	1598	3	roth	PERSON
ftr-325	1599	1	roth	PERSON
ftr-325	1599	2	roth	PERSON
ftr-325	1599	3	year end	DATE
ftr-325	1600	1	irs	ORG
ftr-325	1600	2	roth	PERSON
ftr-325	1600	3		CARDINAL
ftr-325	1602	1		CARDINAL
ftr-325	1602	2	repetto	PERSON
ftr-325	1603	1		CARDINAL
ftr-325	1604	1	5 percent	PERCENT
ftr-325	1604	2	5329	CARDINAL
ftr-325	1605	1		CARDINAL
ftr-325	1606	1	the 20 percent	PERCENT
ftr-325	1607	1	2004-8, 2007-1	DATE
ftr-325	1607	2	333	CARDINAL
ftr-325	1608	1	30 percent	PERCENT
ftr-325	1608	2	6662a(c	CARDINAL
ftr-325	1610	1		CARDINAL
ftr-325	1610	2	irs	ORG
ftr-325	1611	1	1	CARDINAL
ftr-325	1612	1	the supreme court	ORG
ftr-325	1613	1	twenty-eighth	CARDINAL
ftr-325	1615	1	massachusetts	GPE
ftr-325	1615	2	united states	GPE
ftr-325	1615	3	682	CARDINAL
ftr-325	1615	4	1	CARDINAL
ftr-325	1616	1	5/31/12	CARDINAL
ftr-325	1617	1	aff’g	CARDINAL
ftr-325	1617	2	gill v. office of personnel management	ORG
ftr-325	1617	3	699	CARDINAL
ftr-325	1617	4	f. supp	PERSON
ftr-325	1618	1	2d 374	CARDINAL
ftr-325	1619	1	7/8/10	DATE
ftr-325	1620	1	first	ORDINAL
ftr-325	1620	2	3	CARDINAL
ftr-325	1620	3	1 u.s.c	QUANTITY
ftr-325	1621	1	582	CARDINAL
ftr-325	1621	2	florida	GPE
ftr-325	1621	3	13:10	CARDINAL
ftr-325	1621	4	one	CARDINAL
ftr-325	1621	5	one	CARDINAL
ftr-325	1621	6	fifth	ORDINAL
ftr-325	1623	1	supreme court	ORG
ftr-325	1624	1	a.	PERSON
ftr-325	1625	1	second	ORDINAL
ftr-325	1626	1	windsor v. united states	PERSON
ftr-325	1626	2	699	CARDINAL
ftr-325	1626	3	169	CARDINAL
ftr-325	1626	4	2d	DATE
ftr-325	1627	1	2-1	DATE
ftr-325	1628	1	184	CARDINAL
ftr-325	1628	2	l. ed	PERSON
ftr-325	1629	1	2d 527	CARDINAL
ftr-325	1630	1	new york	GPE
ftr-325	1630	2	second	ORDINAL
ftr-325	1630	3	dennis jacobs	PERSON
ftr-325	1630	4	canada	GPE
ftr-325	1630	5	2007	DATE
ftr-325	1630	6	new york	GPE
ftr-325	1630	7	2009	DATE
ftr-325	1630	8	2056	CARDINAL
ftr-325	1630	9	7	CARDINAL
ftr-325	1631	1		CARDINAL
ftr-325	1631	2	7	CARDINAL
ftr-325	1634	1		CARDINAL
ftr-325	1634	2	straub	PERSON
ftr-325	1634	3	congress	ORG
ftr-325	1634	4	doma‘s	GPE
ftr-325	1634	5	2013	DATE
ftr-325	1634	6	583	CARDINAL
ftr-325	1635	1	american	NORP
ftr-325	1638	1	congress	ORG
ftr-325	1639	1	american	NORP
ftr-325	1639	2	congress	ORG
ftr-325	1640	1	congress	ORG
ftr-325	1641	1	2	CARDINAL
ftr-325	1641	2	3.8 percent	PERCENT
ftr-325	1642	1	4	CARDINAL
ftr-325	1642	2	2010	DATE
ftr-325	1642	3	3.8 percent	PERCENT
ftr-325	1642	4	years	DATE
ftr-325	1642	5	1	CARDINAL
ftr-325	1642	6	2	CARDINAL
ftr-325	1644	1	1411(a)(1	CARDINAL
ftr-325	1645	1	250,000	MONEY
ftr-325	1645	2	125,000	MONEY
ftr-325	1645	3	200,000	MONEY
ftr-325	1653	1	1	CARDINAL
ftr-325	1653	2	2	CARDINAL
ftr-325	1654	1	the tax year	DATE
ftr-325	1654	2	11,950	MONEY
ftr-325	1654	3	2013	DATE
ftr-325	1656	1	1411(a)(2	CARDINAL
ftr-325	1657	1	501	CARDINAL
ftr-325	1657	2	664	CARDINAL
ftr-325	1659	1	1	CARDINAL
ftr-325	1659	2	2	CARDINAL
ftr-325	1659	3	4	CARDINAL
ftr-325	1660	1	bruce mcgovern	PERSON
ftr-325	1660	2	south texas college of law	ORG
ftr-325	1661	1	584	CARDINAL
ftr-325	1661	2	florida	GPE
ftr-325	1661	3	13:10	CARDINAL
ftr-325	1661	4	3	CARDINAL
ftr-325	1664	1	1411	CARDINAL
ftr-325	1664	2	1	CARDINAL
ftr-325	1664	3	2	CARDINAL
ftr-325	1666	1	1411(c)(2	CARDINAL
ftr-325	1670	1	1411(c)(3	CARDINAL
ftr-325	1673	1	1411(c)(4	CARDINAL
ftr-325	1677	1	chapter 1	LAW
ftr-325	1681	1	a.	PERSON
ftr-325	1682	1	11/30/12	DATE
ftr-325	1683	1	reg-130507-11	DATE
ftr-325	1683	2	77	CARDINAL
ftr-325	1684	1	72612	DATE
ftr-325	1684	2	12/05/12	DATE
ftr-325	1685	1	12/31/13	CARDINAL
ftr-325	1686	1	2013	DATE
ftr-325	1687	1	years	DATE
ftr-325	1687	2	1411	CARDINAL
ftr-325	1688	1		CARDINAL
ftr-325	1689	1	section 1411	ORG
ftr-325	1689	2	chapter 2a	LAW
ftr-325	1690	1	chapter 2a	LAW
ftr-325	1691	1	chapter 1	LAW
ftr-325	1691	2	63(a	CARDINAL
ftr-325	1691	3	1411	CARDINAL
ftr-325	1694	1	1.1411-1(a	CARDINAL
ftr-325	1695	1		CARDINAL
ftr-325	1696	1	1411	CARDINAL
ftr-325	1696	2	chapter 1	LAW
ftr-325	1699	1	1.1411-3(a)(1)(i	TIME
ftr-325	1700	1	2013	DATE
ftr-325	1700	2	585	CARDINAL
ftr-325	1704	1	1.1411-3(b)(2)-(4	DATE
ftr-325	1710	1	1.1411-3(b)(5	TIME
ftr-325	1714	1	1.1411-3(c)(2	CARDINAL
ftr-325	1719	1	1.14113(c)(e	CARDINAL
ftr-325	1721	1		CARDINAL
ftr-325	1723	1	the first tax year	DATE
ftr-325	1723	2	12/31/13	CARDINAL
ftr-325	1726	1	1.46911(b)(3)(iv	CARDINAL
ftr-325	1727	1	less than zero	CARDINAL
ftr-325	1728	1	chapter 1	LAW
ftr-325	1731	1	1.1411-4(f)(1)(ii	DATE
ftr-325	1732	1	a tax year	DATE
ftr-325	1732	2	that year	DATE
ftr-325	1733	1	the taxable year	DATE
ftr-325	1738	1	1.1411-7	DATE
ftr-325	1738	2		CARDINAL
ftr-325	1739	1	united states	GPE
ftr-325	1739	2	the last day	DATE
ftr-325	1740	1	586	CARDINAL
ftr-325	1740	2	florida	GPE
ftr-325	1741	1	13:10	CARDINAL
ftr-325	1741	2	1293	CARDINAL
ftr-325	1744	1	1411	CARDINAL
ftr-325	1748	1	1.141110(c)(2)(i	CARDINAL
ftr-325	1749	1	one	CARDINAL
ftr-325	1749	2	one	CARDINAL
ftr-325	1749	3	chapter 1	LAW
ftr-325	1750	1	1293	CARDINAL
ftr-325	1753	1	1.1411-10(g	DATE
ftr-325	1755	1	chapter 1 of the code	LAW
ftr-325	1755	2	chapter 2a	LAW
ftr-325	1756	1		CARDINAL
ftr-325	1756	2	irs	ORG
ftr-325	1756	3	11/29/12,	DATE
ftr-325	1756	4	2012	DATE
ftr-325	1756	5	232	CARDINAL
ftr-325	1757	1	3	CARDINAL
ftr-325	1757	2	2012	DATE
ftr-325	1758	1	§§	ORG
ftr-325	1758	2	102	CARDINAL
ftr-325	1758	3		CARDINAL
ftr-325	1759	1	10%	PERCENT
ftr-325	1759	2	15%	PERCENT
ftr-325	1759	3	25%	PERCENT
ftr-325	1759	4	28%	PERCENT
ftr-325	1759	5	33%	PERCENT
ftr-325	1759	6	35%	PERCENT
ftr-325	1759	7	2001	DATE
ftr-325	1759	8	15%	PERCENT
ftr-325	1760	1	39.6%	PERCENT
ftr-325	1760	2	pre-2001	DATE
ftr-325	1760	3	1) $450,000	MONEY
ftr-325	1760	4	2) $425,000	MONEY
ftr-325	1760	5	3) $400,000	MONEY
ftr-325	1760	6	4) $225,000	MONEY
ftr-325	1761	1	years	DATE
ftr-325	1761	2	2013	DATE
ftr-325	1761	3	2012	DATE
ftr-325	1761	4	the base year	DATE
ftr-325	1762	1	15%	PERCENT
ftr-325	1762	2	25%	PERCENT
ftr-325	1762	3	28%	PERCENT
ftr-325	1762	4	33%	PERCENT
ftr-325	1762	5	11,950	MONEY
ftr-325	1762	6	39.6%	PERCENT
ftr-325	1762	7	35%	PERCENT
ftr-325	1763	1		CARDINAL
ftr-325	1765	1	20%	PERCENT
ftr-325	1765	2	39.6%	PERCENT
ftr-325	1765	3	15%	PERCENT
ftr-325	1765	4	2013	DATE
ftr-325	1765	5	587	CARDINAL
ftr-325	1765	6	25%	PERCENT
ftr-325	1765	7	the 39.6%	PERCENT
ftr-325	1765	8	zero	CARDINAL
ftr-325	1765	9	the 10% or 15%	PERCENT
ftr-325	1766	1		CARDINAL
ftr-325	1768	1	2013	DATE
ftr-325	1768	2	3.8%	PERCENT
ftr-325	1768	3	1) $250,000	MONEY
ftr-325	1768	4	2) $125,000	MONEY
ftr-325	1768	5	3) $200,000	MONEY
ftr-325	1769	1	39.6%	PERCENT
ftr-325	1769	2	23.8%	PERCENT
ftr-325	1770	1	25%-or	CARDINAL
ftr-325	1770	2	39.6%	PERCENT
ftr-325	1770	3	18.8%	PERCENT
ftr-325	1771	1	1	CARDINAL
ftr-325	1772	1	supreme court	ORG
ftr-325	1773	1	the supreme court	ORG
ftr-325	1774	1	t.d	PERSON
ftr-325	1774	2	9573	DATE
ftr-325	1775	1	77	CARDINAL
ftr-325	1775	2	3106	CARDINAL
ftr-325	1775	3	1/23/12	CARDINAL
ftr-325	1776	1	the treasury department	ORG
ftr-325	1776	2	reg-127270-06	DATE
ftr-325	1776	3	74	CARDINAL
ftr-325	1776	4	47152	CARDINAL
ftr-325	1776	5	9/15/09	CARDINAL
ftr-325	1777	1	1.104-1(c	CARDINAL
ftr-325	1784	1	treasury	ORG
ftr-325	1784	2	united states	GPE
ftr-325	1784	3	burke	PERSON
ftr-325	1784	4	504	CARDINAL
ftr-325	1784	5	u.s. 229 (1992	DATE
ftr-325	1784	6	588	CARDINAL
ftr-325	1784	7	florida	GPE
ftr-325	1784	8	13:10	CARDINAL
ftr-325	1784	9	―no	CARDINAL
ftr-325	1785	1		CARDINAL
ftr-325	1785	2	9/13/95	CARDINAL
ftr-325	1785	3	2	CARDINAL
ftr-325	1786	1	irs	ORG
ftr-325	1787	1	2012-12	DATE
ftr-325	1787	2	6	CARDINAL
ftr-325	1788	1	365	CARDINAL
ftr-325	1788	2	1/19/12	CARDINAL
ftr-325	1790	1	1593	DATE
ftr-325	1790	2	1	CARDINAL
ftr-325	1790	3	2	CARDINAL
ftr-325	1790	4	3	CARDINAL
ftr-325	1790	5	4	CARDINAL
ftr-325	1791	1	3	CARDINAL
ftr-325	1791	2	two	CARDINAL
ftr-325	1792	1	driscoll v. commissioner	PERSON
ftr-325	1792	2	135	CARDINAL
ftr-325	1792	3	557	CARDINAL
ftr-325	1792	4	12/14/10	CARDINAL
ftr-325	1792	5	4	CARDINAL
ftr-325	1793	1	phillip driscoll	PERSON
ftr-325	1793	2	phil driscoll	PERSON
ftr-325	1793	3	second	ORDINAL
ftr-325	1794	1	irs	ORG
ftr-325	1794	2	107	CARDINAL
ftr-325	1794	3	second	ORDINAL
ftr-325	1794	4	four years	DATE
ftr-325	1794	5	over $400,000	MONEY
ftr-325	1794	6	107	CARDINAL
ftr-325	1794	7	only one	CARDINAL
ftr-325	1795	1	four	CARDINAL
ftr-325	1795	2	four	CARDINAL
ftr-325	1795	3	section 107	LAW
ftr-325	1795	4	section 107	LAW
ftr-325	1795	5	section 107.‖	LAW
ftr-325	1795	6	7701(p)(1	CARDINAL
ftr-325	1796	1	the years	DATE
ftr-325	1796	2	1 u.s.c	MONEY
ftr-325	1797	1	the united states	GPE
ftr-325	1798	1		CARDINAL
ftr-325	1798	2	gustafson	PERSON
ftr-325	1798	3	five	CARDINAL
ftr-325	1798	4	congress	ORG
ftr-325	1798	5	1954	DATE
ftr-325	1798	6	2013	DATE
ftr-325	1798	7	589	CARDINAL
ftr-325	1799	1	only one	CARDINAL
ftr-325	1800	1	v. driscoll	PERSON
ftr-325	1800	2	669	CARDINAL
ftr-325	1800	3	11th	ORDINAL
ftr-325	1800	4	2/8/12	DATE
ftr-325	1801	1	eleventh	ORDINAL
ftr-325	1801	2	second	ORDINAL
ftr-325	1801	3	1 u.s.c	QUANTITY
ftr-325	1801	4	1	CARDINAL
ftr-325	1801	5	4	CARDINAL
ftr-325	1803	1	stromme v. commissioner	PERSON
ftr-325	1803	2	138 t.c	PERSON
ftr-325	1804	1	9	CARDINAL
ftr-325	1804	2	3/13/12	CARDINAL
ftr-325	1805	1	section 131	LAW
ftr-325	1805	2	―foster	PRODUCT
ftr-325	1805	3	several hundred thousand dollars	MONEY
ftr-325	1806	1	colvin	PERSON
ftr-325	1806	2	131	CARDINAL
ftr-325	1806	3	131	CARDINAL
ftr-325	1807	1	5	CARDINAL
ftr-325	1808	1	t.c.	PERSON
ftr-325	1809	1	2012	CARDINAL
ftr-325	1809	2	212	CARDINAL
ftr-325	1809	3	7/24/12	CARDINAL
ftr-325	1810	1	4,412	MONEY
ftr-325	1811	1	irs	ORG
ftr-325	1811	2	three	CARDINAL
ftr-325	1811	3	1	CARDINAL
ftr-325	1811	4	2	CARDINAL
ftr-325	1811	5	3	CARDINAL
ftr-325	1812	1	ruwe	PERSON
ftr-325	1813	1	―comparable‖	NORP
ftr-325	1813	2	more than two years	DATE
ftr-325	1814	1	590	CARDINAL
ftr-325	1814	2	florida	GPE
ftr-325	1815	1	13:10	CARDINAL
ftr-325	1815	2	section 108(d)(3	LAW
ftr-325	1815	3	carlson v. commissioner	PERSON
ftr-325	1815	4	116 t.c	QUANTITY
ftr-325	1815	5	87	DATE
ftr-325	1815	6	105	CARDINAL
ftr-325	1815	7	2001	DATE
ftr-325	1817	1	6	CARDINAL
ftr-325	1818	1	fifth	ORDINAL
ftr-325	1818	2	senate	ORG
ftr-325	1818	3	fifth	ORDINAL
ftr-325	1819	1	cicero	GPE
ftr-325	1819	2	illinois	GPE
ftr-325	1819	3	350,000	MONEY
ftr-325	1819	4	more than $10 million	MONEY
ftr-325	1820	1	falcon	ORG
ftr-325	1821	1	lorenmaltese	NORP
ftr-325	1821	2	t.c.	PERSON
ftr-325	1822	1	2012	CARDINAL
ftr-325	1823	1	betty loren-maltese	PERSON
ftr-325	1823	2	cicero	GPE
ftr-325	1823	3	illinois — ―a	GPE
ftr-325	1823	4	chicago	GPE
ftr-325	1823	5	the 1920s	DATE
ftr-325	1823	6	al capone	PERSON
ftr-325	1823	7	republican	NORP
ftr-325	1823	8	cicero township	GPE
ftr-325	1823	9	1994	DATE
ftr-325	1824	1	cicero‘s	ORG
ftr-325	1824	2	―prominent	GPE
ftr-325	1824	3	fbi	ORG
ftr-325	1825	1	2002	DATE
ftr-325	1825	2	loren-maltese	PERSON
ftr-325	1826	1	eight years	DATE
ftr-325	1828	1	irs	ORG
ftr-325	1828	2	1993	DATE
ftr-325	1828	3	cadillac	ORG
ftr-325	1828	4	more than $350,000	MONEY
ftr-325	1829	1	the year	DATE
ftr-325	1829	2	illinois	GPE
ftr-325	1829	3	loren-maltese	PERSON
ftr-325	1830	1	cicero‘s	ORG
ftr-325	1830	2	loren-maltese	PERSON
ftr-325	1830	3	2013	DATE
ftr-325	1830	4	591	CARDINAL
ftr-325	1830	5	the year	DATE
ftr-325	1831	1	holmes	PERSON
ftr-325	1832	1	loren-maltese	PERSON
ftr-325	1832	2	fifth	ORDINAL
ftr-325	1833	1	holmes	PERSON
ftr-325	1833	2	loren-maltese‘s	PERSON
ftr-325	1833	3	fifth	ORDINAL
ftr-325	1833	4	irs	ORG
ftr-325	1835	1	7	CARDINAL
ftr-325	1836	1	2012	DATE
ftr-325	1836	2	202	CARDINAL
ftr-325	1836	3	1/1/14.	DATE
ftr-325	1837	1	8	CARDINAL
ftr-325	1838	1	2012	DATE
ftr-325	1838	2	240	MONEY
ftr-325	1838	3	only $125	MONEY
ftr-325	1839	1	congress	ORG
ftr-325	1839	2	2012	DATE
ftr-325	1839	3	245	MONEY
ftr-325	1839	4	2013	DATE
ftr-325	1840	1	congress	ORG
ftr-325	1840	2	2012	DATE
ftr-325	1841	1	irs	ORG
ftr-325	1842	1	280a	ORG
ftr-325	1842	2	1	CARDINAL
ftr-325	1844	1	moon!‖ barker	PERSON
ftr-325	1844	2	t.c.	PERSON
ftr-325	1845	1	2012-77	DATE
ftr-325	1845	2	3/20/12	CARDINAL
ftr-325	1846	1	nasa	ORG
ftr-325	1846	2	flight.‖	ORG
ftr-325	1847	1	1.183-2(b	CARDINAL
ftr-325	1850	1	2	CARDINAL
ftr-325	1851	1	verrett	PERSON
ftr-325	1851	2	t.c.	PERSON
ftr-325	1852	1	2012	CARDINAL
ftr-325	1852	2	223	CARDINAL
ftr-325	1853	1	592	CARDINAL
ftr-325	1853	2	florida	GPE
ftr-325	1854	1	13:10	CARDINAL
ftr-325	1854	2	approximately $120,000	MONEY
ftr-325	1854	3	the three years	DATE
ftr-325	1855	1	17 years	DATE
ftr-325	1856	1	the years	DATE
ftr-325	1857	1	183	CARDINAL
ftr-325	1858	1	1	CARDINAL
ftr-325	1858	2	―first	ORG
ftr-325	1858	3	the past three years	DATE
ftr-325	1858	4	―property	CARDINAL
ftr-325	1858	5	virgins.‖ foster v. commissioner	PERSON
ftr-325	1858	6	138 t.c. 51	PERSON
ftr-325	1858	7	1/30/12	CARDINAL
ftr-325	1859	1	july 28, 2009	DATE
ftr-325	1859	2	36	CARDINAL
ftr-325	1860	1	february 2006	DATE
ftr-325	1860	2	one	CARDINAL
ftr-325	1860	3	june 6, 2007	DATE
ftr-325	1860	4	that month	DATE
ftr-325	1861	1	foley	PERSON
ftr-325	1862	1	―first	ORG
ftr-325	1862	2	three years	DATE
ftr-325	1863	1	july 27, 2006	DATE
ftr-325	1863	2	july 28, 2009	DATE
ftr-325	1863	3	three years	DATE
ftr-325	1864	1	june 6, 2007	DATE
ftr-325	1864	2	february 2006	DATE
ftr-325	1865	1	foley	PERSON
ftr-325	1865	2	at least july,	DATE
ftr-325	1865	3	2006	DATE
ftr-325	1865	4	the three years	DATE
ftr-325	1865	5	overnight	TIME
ftr-325	1866	1	2.	CARDINAL
ftr-325	1866	2	two	CARDINAL
ftr-325	1866	3	only $1.1 million	MONEY
ftr-325	1867	1	sophy v. commissioner	PERSON
ftr-325	1867	2	138 t.c	PERSON
ftr-325	1868	1	8	CARDINAL
ftr-325	1869	1	cohen	PERSON
ftr-325	1869	2	$1.1 million	MONEY
ftr-325	1869	3	$1.1 million	MONEY
ftr-325	1870	1	2013	DATE
ftr-325	1870	2	593	CARDINAL
ftr-325	1870	3	two	CARDINAL
ftr-325	1870	4	only $500,000	MONEY
ftr-325	1870	5	two	CARDINAL
ftr-325	1870	6	50,000	MONEY
ftr-325	1871	1	congress	ORG
ftr-325	1872	1	3	CARDINAL
ftr-325	1873	1	bronstein v. commissioner	PERSON
ftr-325	1873	2	138 t.c	PERSON
ftr-325	1874	1	21	CARDINAL
ftr-325	1874	2	5/17/12	CARDINAL
ftr-325	1877	1	$1.3 million	MONEY
ftr-325	1878	1	$1.1 million	MONEY
ftr-325	1879	1	163(h)(3)(b)(ii	ORDINAL
ftr-325	1879	2	500,000	MONEY
ftr-325	1879	3	163(h)(3)(c)(ii	CARDINAL
ftr-325	1879	4	50,000	MONEY
ftr-325	1879	5	550,000	MONEY
ftr-325	1880	1	6662	DATE
ftr-325	1882	1		CARDINAL
ftr-325	1883	1	4.	CARDINAL
ftr-325	1884	1	139	CARDINAL
ftr-325	1885	1	1	CARDINAL
ftr-325	1886	1	151	CARDINAL
ftr-325	1886	2	§ 21	ORG
ftr-325	1887	1	one	CARDINAL
ftr-325	1887	2	u.s.	GPE
ftr-325	1887	3	israeli	NORP
ftr-325	1887	4	israel	GPE
ftr-325	1887	5	israel	GPE
ftr-325	1888	1	152(b)(3)(a	DATE
ftr-325	1888	2	the united states	GPE
ftr-325	1888	3	the united states	GPE
ftr-325	1888	4	the united states,‖ and	GPE
ftr-325	1889	1	1.152-2(a)(1	CARDINAL
ftr-325	1889	2	the united states	GPE
ftr-325	1891	1	the calendar year	DATE
ftr-325	1891	2	the taxable year	DATE
ftr-325	1892	1	594	CARDINAL
ftr-325	1892	2	florida	GPE
ftr-325	1892	3	13:10	CARDINAL
ftr-325	1892	4	the year	DATE
ftr-325	1892	5	2007	DATE
ftr-325	1892	6	the years	DATE
ftr-325	1892	7	2004 through 2006	DATE
ftr-325	1894	1	1433	DATE
ftr-325	1894	2	the years	DATE
ftr-325	1895	1	the year	DATE
ftr-325	1896	1	1.152-2(a)(1	CARDINAL
ftr-325	1896	2	the year	DATE
ftr-325	1897	1	annual	DATE
ftr-325	1897	2	6662	DATE
ftr-325	1898	1	5	CARDINAL
ftr-325	1899	1	ambrose v. united states	PERSON
ftr-325	1899	2	106	CARDINAL
ftr-325	1901	1	152	CARDINAL
ftr-325	1902	1	the next day	DATE
ftr-325	1904	1	irs	ORG
ftr-325	1905	1	section 165(h)(5)(e	LAW
ftr-325	1905	2	allegra	ORG
ftr-325	1906	1	―file‖	ORG
ftr-325	1906	2	―distinction	ORG
ftr-325	1908	1	congress	ORG
ftr-325	1909	1	6	CARDINAL
ftr-325	1911	1	halata	PERSON
ftr-325	1911	2	t.c.	PERSON
ftr-325	1912	1	2012	CARDINAL
ftr-325	1913	1	2007	DATE
ftr-325	1913	2	2013	DATE
ftr-325	1913	3	595	CARDINAL
ftr-325	1913	4	180,000	MONEY
ftr-325	1913	5	―bank	ORG
ftr-325	1913	6	$2.5 million	MONEY
ftr-325	1913	7	first	ORDINAL
ftr-325	1913	8	only a few weeks	DATE
ftr-325	1914	1	one	CARDINAL
ftr-325	1914	2	montgomery	GPE
ftr-325	1914	3	california	GPE
ftr-325	1917	1	montgomery	ORG
ftr-325	1918	1	2009	DATE
ftr-325	1918	2	montgomery	ORG
ftr-325	1919	1	2007	DATE
ftr-325	1919	2	2008	DATE
ftr-325	1920	1	irs	ORG
ftr-325	1920	2	2007	DATE
ftr-325	1920	3	2008	DATE
ftr-325	1921	1	2007	DATE
ftr-325	1921	2	2008	DATE
ftr-325	1922	1	morrison	PERSON
ftr-325	1922	2	the year	DATE
ftr-325	1922	3	2009	DATE
ftr-325	1923	1	2009	DATE
ftr-325	1924	1	2009	DATE
ftr-325	1924	2	prior years	DATE
ftr-325	1925	1	7	CARDINAL
ftr-325	1925	2	one	CARDINAL
ftr-325	1925	3	one	CARDINAL
ftr-325	1925	4	one	CARDINAL
ftr-325	1926	1	norman v. commissioner	PERSON
ftr-325	1926	2	t.c.	PERSON
ftr-325	1927	1	2012-360	DATE
ftr-325	1928	1	8.875 acres	QUANTITY
ftr-325	1928	2	$1.8 million	MONEY
ftr-325	1929	1	1/4 acre	QUANTITY
ftr-325	1930	1	1,860,000	MONEY
ftr-325	1932	1	irs	ORG
ftr-325	1932	2	$1.1 million	MONEY
ftr-325	1932	3	$1 million	MONEY
ftr-325	1932	4	three acres and $800,000	QUANTITY
ftr-325	1932	5	6.875 acres	QUANTITY
ftr-325	1933	1	thornton	PERSON
ftr-325	1934	1	8	CARDINAL
ftr-325	1935	1	8332	PERSON
ftr-325	1936	1	george v. commissioner	PERSON
ftr-325	1936	2	139	CARDINAL
ftr-325	1937	1	19 596	CARDINAL
ftr-325	1937	2	florida	GPE
ftr-325	1939	1	13:10 (12/19/12	CARDINAL
ftr-325	1940	1	the years	DATE
ftr-325	1943	1	those years	DATE
ftr-325	1943	2	8332	PERSON
ftr-325	1944	1	gustafson	PERSON
ftr-325	1945	1	8332	PERSON
ftr-325	1948	1	9	CARDINAL
ftr-325	1951	1	armstrong v. commissioner	PERSON
ftr-325	1951	2	139	CARDINAL
ftr-325	1952	1	18	CARDINAL
ftr-325	1956	1	irs	ORG
ftr-325	1956	2	irs	ORG
ftr-325	1957	1	12-3	CARDINAL
ftr-325	1957	2	gustafson	PERSON
ftr-325	1958	1	the year	DATE
ftr-325	1961	1		CARDINAL
ftr-325	1961	2	holmes	PERSON
ftr-325	1961	3	halpern	PERSON
ftr-325	1961	4	vasquez	PERSON
ftr-325	1963	1	2013	DATE
ftr-325	1963	2	597	CARDINAL
ftr-325	1963	3	irs	ORG
ftr-325	1964	1	10	CARDINAL
ftr-325	1965	1	2013	DATE
ftr-325	1966	1	2012	DATE
ftr-325	1966	2	2013	DATE
ftr-325	1966	3	congress	ORG
ftr-325	1966	4	next year	DATE
ftr-325	1968	1	section 201	LAW
ftr-325	1968	2	up to $250	MONEY
ftr-325	1968	3	years	DATE
ftr-325	1968	4	2012	DATE
ftr-325	1968	5	2013	DATE
ftr-325	1971	1	section 204	LAW
ftr-325	1971	2	1/1/14	CARDINAL
ftr-325	1973	1	section 205	LAW
ftr-325	1973	2	years	DATE
ftr-325	1975	1	texas	GPE
ftr-325	1975	2	mcmahon	PERSON
ftr-325	1975	3	florida	GPE
ftr-325	1975	4	congress	ORG
ftr-325	1976	1	simmons	PERSON
ftr-325	1976	2	california	GPE
ftr-325	1977	1	11	CARDINAL
ftr-325	1979	1	2012	DATE
ftr-325	1981	1	12	CARDINAL
ftr-325	1982	1	pease zombie	PERSON
ftr-325	1983	1	a. pep	PERSON
ftr-325	1984	1	2012	DATE
ftr-325	1984	2	598	CARDINAL
ftr-325	1984	3	florida	GPE
ftr-325	1984	4	13:10	CARDINAL
ftr-325	1984	5	years beginning after 2012	DATE
ftr-325	1985	1	1) $300,000	MONEY
ftr-325	1985	2	2) $150,000	MONEY
ftr-325	1985	3	3) $275,000	MONEY
ftr-325	1985	4	4) $250,000	MONEY
ftr-325	1986	1	2013	DATE
ftr-325	1987	1	2%	PERCENT
ftr-325	1987	2	2,500	MONEY
ftr-325	1987	3	1,500	MONEY
ftr-325	1988	1	b. pease	PERSON
ftr-325	1988	2	years beginning after 2012	DATE
ftr-325	1989	1	1) $300,000	MONEY
ftr-325	1989	2	2) $150,000	MONEY
ftr-325	1989	3	3) $275,000	MONEY
ftr-325	1989	4	4) $250,000	MONEY
ftr-325	1990	1	2013	DATE
ftr-325	1991	1	3%	PERCENT
ftr-325	1991	2	more than 80%	PERCENT
ftr-325	1993	1	13	CARDINAL
ftr-325	1995	1	1,000	MONEY
ftr-325	1997	1	15%	PERCENT
ftr-325	1997	2	3,000	MONEY
ftr-325	1997	3	2017	CARDINAL
ftr-325	1998	1	14	CARDINAL
ftr-325	1999	1	the egtrra 2001	DATE
ftr-325	2000	1	35%	PERCENT
ftr-325	2000	2	up to $3,000	MONEY
ftr-325	2000	3	1,050	MONEY
ftr-325	2000	4	one	CARDINAL
ftr-325	2000	5	35%	PERCENT
ftr-325	2000	6	up to $6,000	MONEY
ftr-325	2000	7	2,100	MONEY
ftr-325	2000	8	two	CARDINAL
ftr-325	2001	1	35%	PERCENT
ftr-325	2001	2	20%	PERCENT
ftr-325	2001	3	one	CARDINAL
ftr-325	2001	4	2,000	MONEY
ftr-325	2001	5	15,000	MONEY
ftr-325	2002	1	15	CARDINAL
ftr-325	2004	1	23	CARDINAL
ftr-325	2005	1	1	CARDINAL
ftr-325	2005	2	10,000	MONEY
ftr-325	2005	3	2013	DATE
ftr-325	2005	4	599	CARDINAL
ftr-325	2005	5	2	CARDINAL
ftr-325	2005	6	150,000	MONEY
ftr-325	2005	7	3	CARDINAL
ftr-325	2005	8	10,000	MONEY
ftr-325	2005	9	4	CARDINAL
ftr-325	2007	1	2013	DATE
ftr-325	2007	2	approximately $12,770	MONEY
ftr-325	2007	3	approximately $189,710	MONEY
ftr-325	2008	1	16	CARDINAL
ftr-325	2009	1	2001	DATE
ftr-325	2009	2	2009	DATE
ftr-325	2009	3	five years	DATE
ftr-325	2010	1	2001	DATE
ftr-325	2010	2	2003	DATE
ftr-325	2010	3	2004	DATE
ftr-325	2010	4	2009	DATE
ftr-325	2010	5	three	CARDINAL
ftr-325	2010	6	2017	CARDINAL
ftr-325	2011	1	2017	DATE
ftr-325	2011	2	5,000	MONEY
ftr-325	2011	3	2018	DATE
ftr-325	2011	4	5,000	MONEY
ftr-325	2012	1	1	CARDINAL
ftr-325	2014	1	t.c.	PERSON
ftr-325	2015	1	2012	CARDINAL
ftr-325	2015	2	122	CARDINAL
ftr-325	2015	3	4/25/12	CARDINAL
ftr-325	2016	1	florida	GPE
ftr-325	2016	2	300,000	MONEY
ftr-325	2016	3	60 months	DATE
ftr-325	2016	4	5,000	MONEY
ftr-325	2017	1	florida	GPE
ftr-325	2019	1	2	CARDINAL
ftr-325	2020	1	fernandez v. commissioner	PERSON
ftr-325	2020	2	138 t.c	PERSON
ftr-325	2021	1	no. 20	CARDINAL
ftr-325	2021	2	5/14/12	CARDINAL
ftr-325	2022	1	wherry	PERSON
ftr-325	2023	1	600	CARDINAL
ftr-325	2023	2	florida	GPE
ftr-325	2024	1	13:10	CARDINAL
ftr-325	2024	2	section 72	LAW
ftr-325	2024	3	section 72	LAW
ftr-325	2025	1	section 402(e)(1)(a	LAW
ftr-325	2027	1	section 402	LAW
ftr-325	2027	2	section 72	LAW
ftr-325	2027	3	congress	ORG
ftr-325	2027	4	section 104	LAW
ftr-325	2028	1	section 402(e)(1)(a	LAW
ftr-325	2029	1	3	CARDINAL
ftr-325	2029	2	six	CARDINAL
ftr-325	2030	1	t.c.	PERSON
ftr-325	2031	1	2012	CARDINAL
ftr-325	2031	2	256	CARDINAL
ftr-325	2032	1	71(c	CARDINAL
ftr-325	2034	1	1.71-1t(c	CARDINAL
ftr-325	2034	2	age 18	DATE
ftr-325	2035	1	zero	CARDINAL
ftr-325	2035	2	a fourth date	DATE
ftr-325	2035	3	sixth	ORDINAL
ftr-325	2035	4	post-separation year	EVENT
ftr-325	2036	1	six months	DATE
ftr-325	2036	2	one	CARDINAL
ftr-325	2038	1	1.71-1t(c	CARDINAL
ftr-325	2039	1	sixth	ORDINAL
ftr-325	2040	1	1	CARDINAL
ftr-325	2041	1	congress	ORG
ftr-325	2041	2	the next five years	DATE
ftr-325	2042	1	2009	DATE
ftr-325	2042	2	american	NORP
ftr-325	2042	3	2017	CARDINAL
ftr-325	2043	1	a.	PERSON
ftr-325	2043	2	the next five years	DATE
ftr-325	2044	1	section 207	LAW
ftr-325	2044	2	2013	DATE
ftr-325	2045	1	601	CARDINAL
ftr-325	2045	2	years 2012	DATE
ftr-325	2045	3	2013	DATE
ftr-325	2046	1	12/31/11	ORDINAL
ftr-325	2046	2	2	CARDINAL
ftr-325	2047	1	2012	DATE
ftr-325	2048	1	3	CARDINAL
ftr-325	2049	1	2012	DATE
ftr-325	2049	2	530	CARDINAL
ftr-325	2050	1	2001	DATE
ftr-325	2050	2	twelve years	DATE
ftr-325	2051	1	4	CARDINAL
ftr-325	2052	1	2012	DATE
ftr-325	2052	2	127	CARDINAL
ftr-325	2052	3	up to $5,250	MONEY
ftr-325	2052	4	annually	DATE
ftr-325	2053	1	1	CARDINAL
ftr-325	2055	1	2012	DATE
ftr-325	2056	1	2012	DATE
ftr-325	2056	2	1) $78,750	MONEY
ftr-325	2056	3	2	CARDINAL
ftr-325	2056	4	39,375	MONEY
ftr-325	2056	5	3) $	MONEY
ftr-325	2056	6	50,600	MONEY
ftr-325	2057	1	2012	DATE
ftr-325	2057	2	2011	DATE
ftr-325	2057	3	the base year	DATE
ftr-325	2058	1	25%	PERCENT
ftr-325	2058	2	1) $150,000	MONEY
ftr-325	2058	3	2) $75,000	MONEY
ftr-325	2058	4	3) $112,500	MONEY
ftr-325	2060	1	2012	DATE
ftr-325	2060	2	22,500	MONEY
ftr-325	2061	1	2012	DATE
ftr-325	2061	2	0%	PERCENT
ftr-325	2061	3	15%	PERCENT
ftr-325	2061	4	20%	PERCENT
ftr-325	2061	5	39.6%	PERCENT
ftr-325	2063	1	24	CARDINAL
ftr-325	2064	1	602	CARDINAL
ftr-325	2064	2	florida	GPE
ftr-325	2065	1	13:10 vi	QUANTITY
ftr-325	2066	1	2012	DATE
ftr-325	2067	1	1	CARDINAL
ftr-325	2070	1	685	CARDINAL
ftr-325	2070	2	730	CARDINAL
ftr-325	2070	3	8th	ORDINAL
ftr-325	2071	1	aff’g t.c.	PERSON
ftr-325	2072	1	2011-29	DATE
ftr-325	2072	2	1/31/11	CARDINAL
ftr-325	2073	1	eighth	ORDINAL
ftr-325	2073	2	riley	PERSON
ftr-325	2073	3	corporation‘s	ORG
ftr-325	2075	1	section 306	LAW
ftr-325	2076	1	2012	DATE
ftr-325	2076	2	306	CARDINAL
ftr-325	2077	1	306	CARDINAL
ftr-325	2078	1	c. liquidations 1	PERSON
ftr-325	2081	1	2012	DATE
ftr-325	2081	2	341	CARDINAL
ftr-325	2082	1	1	CARDINAL
ftr-325	2083	1	santa clara	GPE
ftr-325	2083	2	housing group, inc.	ORG
ftr-325	2084	1	v. united states	GPE
ftr-325	2084	2	108	CARDINAL
ftr-325	2084	3	20116361	DATE
ftr-325	2084	4	n.d. cal	ORG
ftr-325	2085	1	9/21/11	CARDINAL
ftr-325	2086	1	santa clara	GPE
ftr-325	2086	2	housing group, inc.	ORG
ftr-325	2087	1	2013	DATE
ftr-325	2087	2	603	CARDINAL
ftr-325	2087	3	kpmg	ORG
ftr-325	2087	4	the s corporation	ORG
ftr-325	2087	5	scvhg	PERSON
ftr-325	2087	6	100	CARDINAL
ftr-325	2088	1	scvhg	ORG
ftr-325	2088	2	ten	CARDINAL
ftr-325	2090	1	approximately 90 percent	PERCENT
ftr-325	2091	1	los angeles	GPE
ftr-325	2092	1	over $114 million	MONEY
ftr-325	2092	2	more than $100 million	MONEY
ftr-325	2092	3	only $202,500	MONEY
ftr-325	2092	4	.02 percent	PERCENT
ftr-325	2093	1	four years	DATE
ftr-325	2093	2	clasmpp	ORG
ftr-325	2093	3	1,645,002	MONEY
ftr-325	2094	1	irs	ORG
ftr-325	2095	1	irs	ORG
ftr-325	2096	1	1.1361-1(l)(4)(ii	QUANTITY
ftr-325	2096	2	second	ORDINAL
ftr-325	2097	1	irs	ORG
ftr-325	2098	1	―constitute equity,‖	ORG
ftr-325	2098	2	second	ORDINAL
ftr-325	2099	1	second	ORDINAL
ftr-325	2100	1	1.13611(l)(4)(iii	CARDINAL
ftr-325	2100	2	second	ORDINAL
ftr-325	2100	3	1	CARDINAL
ftr-325	2100	4	2	CARDINAL
ftr-325	2101	1	―poison pill.‖ a.	ORG
ftr-325	2102	1	santa clara	GPE
ftr-325	2102	2	housing group, inc.	ORG
ftr-325	2103	1	v. united states	GPE
ftr-325	2104	1	109	CARDINAL
ftr-325	2104	2	2012-554	DATE
ftr-325	2104	3	n.d. cal	GPE
ftr-325	2105	1	1/18/12	CARDINAL
ftr-325	2106	1	second	ORDINAL
ftr-325	2106	2	reg	CARDINAL
ftr-325	2107	1	1.13611(f)(4)(iii)(c	CARDINAL
ftr-325	2107	2	second	ORDINAL
ftr-325	2107	3	at least 90 percent	PERCENT
ftr-325	2107	4	604	CARDINAL
ftr-325	2107	5	florida	GPE
ftr-325	2108	1	13:10	CARDINAL
ftr-325	2111	1	2.	CARDINAL
ftr-325	2112	1	llc	ORG
ftr-325	2112	2	109	CARDINAL
ftr-325	2112	3	2012	DATE
ftr-325	2112	4	698	CARDINAL
ftr-325	2113	1	d. del.	PERSON
ftr-325	2113	2	1/24/12	CARDINAL
ftr-325	2115	1	corporation‘s	PERSON
ftr-325	2115	2	1361(b)(3)(c	CARDINAL
ftr-325	2115	3	549	CARDINAL
ftr-325	2117	1	irs	ORG
ftr-325	2117	2	qsub	PRODUCT
ftr-325	2118	1	parent‘s	ORG
ftr-325	2118	2	―void	ORG
ftr-325	2118	3	prudential lines, inc.	ORG
ftr-325	2118	4	107	CARDINAL
ftr-325	2118	5	832	CARDINAL
ftr-325	2119	1	s.d.n.y. 1989	DATE
ftr-325	2119	2	928	CARDINAL
ftr-325	2119	3	565	CARDINAL
ftr-325	2119	4	2d	DATE
ftr-325	2119	5	1991	DATE
ftr-325	2120	1	3	CARDINAL
ftr-325	2120	2	roth ira	PERSON
ftr-325	2122	1	133	CARDINAL
ftr-325	2123	1	202	CARDINAL
ftr-325	2123	2	9/29/09	CARDINAL
ftr-325	2123	3	12	CARDINAL
ftr-325	2124	1	corporation‘s	ORG
ftr-325	2124	2	ira	PERSON
ftr-325	2125	1	1361	CARDINAL
ftr-325	2126	1	the year	DATE
ftr-325	2126	2	1361(c)(2)(a)(vi	CARDINAL
ftr-325	2126	3	roth	PERSON
ftr-325	2128	1	1.1361-1(e)(1	CARDINAL
ftr-325	2130	1	92-73	CARDINAL
ftr-325	2130	2	1992	DATE
ftr-325	2130	3	2	CARDINAL
ftr-325	2130	4	224	CARDINAL
ftr-325	2130	5	irs	ORG
ftr-325	2131	1	one	CARDINAL
ftr-325	2131	2	first	ORDINAL
ftr-325	2131	3	skidmore	PERSON
ftr-325	2131	4	wherry	PERSON
ftr-325	2131	5	2013	DATE
ftr-325	2131	6	605	CARDINAL
ftr-325	2133	1		CARDINAL
ftr-325	2133	2	holmes	PERSON
ftr-325	2133	3	511	CARDINAL
ftr-325	2138	1	ira	PERSON
ftr-325	2140	1	679	CARDINAL
ftr-325	2140	2	9th	ORDINAL
ftr-325	2141	1	3/21/12	CARDINAL
ftr-325	2143	1	92-73	CARDINAL
ftr-325	2143	2	1992	DATE
ftr-325	2143	3	2	CARDINAL
ftr-325	2143	4	224	CARDINAL
ftr-325	2143	5	―unequivocally	ORG
ftr-325	2144	1	congress	ORG
ftr-325	2145	1	1.1361-1(e	CARDINAL
ftr-325	2145	2	606	CARDINAL
ftr-325	2145	3	florida	GPE
ftr-325	2146	1	13:10	CARDINAL
ftr-325	2146	2	roth	PERSON
ftr-325	2146	3	roth	PERSON
ftr-325	2146	4	congress	ORG
ftr-325	2146	5	roth	PERSON
ftr-325	2147	1	4	CARDINAL
ftr-325	2149	1	barnes v. commissioner	PERSON
ftr-325	2149	2	t.c.	PERSON
ftr-325	2150	1	2012-80	DATE
ftr-325	2150	2	3/21/12	CARDINAL
ftr-325	2150	3	morrison	PERSON
ftr-325	2150	4	irs	ORG
ftr-325	2150	5	1367	DATE
ftr-325	2152	1	a prior year	DATE
ftr-325	2152	2	the year	DATE
ftr-325	2153	1	5	CARDINAL
ftr-325	2153	2	irs	ORG
ftr-325	2154	1	trugman	PERSON
ftr-325	2154	2	138 t.c	PERSON
ftr-325	2156	1	22	CARDINAL
ftr-325	2157	1	california	GPE
ftr-325	2157	2	nevada	GPE
ftr-325	2158	1	henderson	GPE
ftr-325	2158	2	nevada	GPE
ftr-325	2158	3	missouri	GPE
ftr-325	2158	4	texas	GPE
ftr-325	2158	5	california	GPE
ftr-325	2159	1	8,000	MONEY
ftr-325	2159	2	first	ORDINAL
ftr-325	2160	1	36	CARDINAL
ftr-325	2160	2	the three year period ending on the date	DATE
ftr-325	2161	1	kroupa	PERSON
ftr-325	2161	2	first	ORDINAL
ftr-325	2163	1	2013	DATE
ftr-325	2163	2	607	CARDINAL
ftr-325	2164	1	irs	ORG
ftr-325	2165	1	irs	ORG
ftr-325	2167	1	four	CARDINAL
ftr-325	2168	1	6	CARDINAL
ftr-325	2169	1	ruwe	PERSON
ftr-325	2170	1	maguire v. commissioner	PERSON
ftr-325	2170	2	t.c.	PERSON
ftr-325	2171	1	2012	CARDINAL
ftr-325	2171	2	160	CARDINAL
ftr-325	2171	3	6/6/12	CARDINAL
ftr-325	2172	1	two	CARDINAL
ftr-325	2176	1	the end of each year	DATE
ftr-325	2177	1	irs	ORG
ftr-325	2177	2	irs	ORG
ftr-325	2177	3	ruwe	PERSON
ftr-325	2179	1		CARDINAL
ftr-325	2179	2	ruwe	PERSON
ftr-325	2179	3	―no	CARDINAL
ftr-325	2179	4	two	CARDINAL
ftr-325	2179	5	608	CARDINAL
ftr-325	2179	6	florida	GPE
ftr-325	2179	7	13:10	TIME
ftr-325	2179	8	one	CARDINAL
ftr-325	2180	1	the s corporation	ORG
ftr-325	2180	2	two	CARDINAL
ftr-325	2180	3		CARDINAL
ftr-325	2181	1	two	CARDINAL
ftr-325	2181	2	two	CARDINAL
ftr-325	2182	1	7	CARDINAL
ftr-325	2183	1	77	CARDINAL
ftr-325	2183	2	34884	DATE
ftr-325	2183	3	6/12/12	CARDINAL
ftr-325	2185	1	1.1366-2	CARDINAL
ftr-325	2185	2	the s corporation	ORG
ftr-325	2186	1	the s corporation	ORG
ftr-325	2187	1	1.1011-1	CARDINAL
ftr-325	2187	2	the s corporation	ORG
ftr-325	2189	1	1.1366-2(a)(2)(i	CARDINAL
ftr-325	2192	1		CARDINAL
ftr-325	2193	1	yates v. commissioner	PERSON
ftr-325	2193	2	t.c.	PERSON
ftr-325	2194	1	2001-280	DATE
ftr-325	2194	2	t.c.	PERSON
ftr-325	2195	1	2000	CARDINAL
ftr-325	2195	2	2013	DATE
ftr-325	2195	3	609	CARDINAL
ftr-325	2195	4		CARDINAL
ftr-325	2197	1	1.1366-2(a)(2)(ii	CARDINAL
ftr-325	2197	2	3	CARDINAL
ftr-325	2197	3	one	CARDINAL
ftr-325	2197	4	second	ORDINAL
ftr-325	2197	5	second	ORDINAL
ftr-325	2198	1	4	CARDINAL
ftr-325	2198	2	one	CARDINAL
ftr-325	2199	1		CARDINAL
ftr-325	2200	1	maloof v. commissioner	PERSON
ftr-325	2200	2	456	CARDINAL
ftr-325	2200	3	645	CARDINAL
ftr-325	2200	4	6th	ORDINAL
ftr-325	2200	5	2006	DATE
ftr-325	2200	6	spencer v. commissioner	PERSON
ftr-325	2200	7	110 t.c	QUANTITY
ftr-325	2200	8	62	DATE
ftr-325	2200	9	78-79	CARDINAL
ftr-325	2200	10	1998	DATE
ftr-325	2200	11	194	CARDINAL
ftr-325	2200	12	1324	CARDINAL
ftr-325	2200	13	11th	ORDINAL
ftr-325	2200	14	1999	DATE
ftr-325	2200	15	103	CARDINAL
ftr-325	2200	16	711	CARDINAL
ftr-325	2200	17	1994	DATE
ftr-325	2200	18	perry v. commissioner	PERSON
ftr-325	2200	19	54	CARDINAL
ftr-325	2200	20	1293	CARDINAL
ftr-325	2200	21	1970	DATE
ftr-325	2201	1	knetsch	ORG
ftr-325	2201	2	united states	GPE
ftr-325	2201	3	364	CARDINAL
ftr-325	2201	4	361	CARDINAL
ftr-325	2201	5	1960	DATE
ftr-325	2201	6	geftman v. commissioner	PERSON
ftr-325	2201	7	154	CARDINAL
ftr-325	2201	8	61	CARDINAL
ftr-325	2201	9	3d	CARDINAL
ftr-325	2201	10	1998	DATE
ftr-325	2201	11	u.s.	GPE
ftr-325	2201	12	464	CARDINAL
ftr-325	2201	13	394	CARDINAL
ftr-325	2201	14	5th	ORDINAL
ftr-325	2201	15	1972	DATE
ftr-325	2201	16	litton business systems, inc.	ORG
ftr-325	2202	1	61	CARDINAL
ftr-325	2202	2	367	CARDINAL
ftr-325	2202	3	1973	DATE
ftr-325	2203	1		CARDINAL
ftr-325	2207	1	81	CARDINAL
ftr-325	2207	2	1981	DATE
ftr-325	2207	3	2	CARDINAL
ftr-325	2207	4	167	CARDINAL
ftr-325	2208	1	irs	ORG
ftr-325	2208	2	one	CARDINAL
ftr-325	2209	1	1.7041(b)(2)(iv)(d)(2	CARDINAL
ftr-325	2210	1		CARDINAL
ftr-325	2212	1	610	CARDINAL
ftr-325	2212	2	florida	GPE
ftr-325	2212	3	13:10 8	DATE
ftr-325	2213	1	the s corporation	ORG
ftr-325	2215	1	inc.	ORG
ftr-325	2215	2	110	CARDINAL
ftr-325	2215	3	2012-5190	DATE
ftr-325	2216	1	e.d. va	PERSON
ftr-325	2216	2	7/10/12	CARDINAL
ftr-325	2217	1	kenrob	PERSON
ftr-325	2218	1	irs	ORG
ftr-325	2221	1	11	CARDINAL
ftr-325	2222	1	9	CARDINAL
ftr-325	2222	2	every year	DATE
ftr-325	2223	1	2010	DATE
ftr-325	2223	2	1374	CARDINAL
ftr-325	2223	3	five years	DATE
ftr-325	2223	4	2011	DATE
ftr-325	2224	1	ten years	DATE
ftr-325	2224	2	years	DATE
ftr-325	2224	3	2009	DATE
ftr-325	2224	4	seven years	DATE
ftr-325	2224	5	2009	DATE
ftr-325	2224	6	2010	DATE
ftr-325	2225	1	a.	PERSON
ftr-325	2226	1	2012	DATE
ftr-325	2226	2	1374	CARDINAL
ftr-325	2226	3	five-year	DATE
ftr-325	2226	4	five years	DATE
ftr-325	2226	5	2012	DATE
ftr-325	2226	6	2013	DATE
ftr-325	2227	1	10	CARDINAL
ftr-325	2228	1	2012	DATE
ftr-325	2228	2	325	CARDINAL
ftr-325	2228	3	1367(a)(2	CARDINAL
ftr-325	2228	4	2006	DATE
ftr-325	2229	1	years	DATE
ftr-325	2229	2	1/1/12	CARDINAL
ftr-325	2230	1	two-year	DATE
ftr-325	2230	2	years	DATE
ftr-325	2231	1	1	CARDINAL
ftr-325	2233	1	feldman v. commissioner	PERSON
ftr-325	2233	2	t.c.	PERSON
ftr-325	2234	1	2011	CARDINAL
ftr-325	2234	2	297	CARDINAL
ftr-325	2234	3	12/27/11	CARDINAL
ftr-325	2235	1	2013	DATE
ftr-325	2235	2	611	CARDINAL
ftr-325	2235	3	corporation‘s	PERSON
ftr-325	2236	1	the same taxable year	DATE
ftr-325	2241	1	frank sawyer trust of	PERSON
ftr-325	2241	2	may 1992	DATE
ftr-325	2241	3	t.c.	PERSON
ftr-325	2242	1	2011	CARDINAL
ftr-325	2242	2	298	CARDINAL
ftr-325	2242	3	12/27/11	CARDINAL
ftr-325	2249	1		CARDINAL
ftr-325	2249	2	irs	ORG
ftr-325	2250	1	612	CARDINAL
ftr-325	2250	2	florida	GPE
ftr-325	2250	3	13:10	CARDINAL
ftr-325	2252	1	feldman v. commissioner	PERSON
ftr-325	2252	2	t.c.	PERSON
ftr-325	2253	1	2011	CARDINAL
ftr-325	2253	2	297	CARDINAL
ftr-325	2253	3	12/27/11	CARDINAL
ftr-325	2254	1	b.	PERSON
ftr-325	2254	2	midcoast midco	PERSON
ftr-325	2255	1	slone v. commissioner	ORG
ftr-325	2255	2	t.c.	PERSON
ftr-325	2256	1	2012-57	DATE
ftr-325	2257	1	over $38 million	MONEY
ftr-325	2257	2	over $15 million	MONEY
ftr-325	2258	1	midcoast	PERSON
ftr-325	2258	2	35,753,000	MONEY
ftr-325	2259	1	irs	ORG
ftr-325	2262	1	irs	ORG
ftr-325	2263	1	irs	ORG
ftr-325	2263	2	―bad	NORP
ftr-325	2263	3	salus mundi	ORG
ftr-325	2263	4	t.c.	PERSON
ftr-325	2264	1	2012-61	DATE
ftr-325	2265	1	frank sawyer trust	ORG
ftr-325	2265	2	feldman	PERSON
ftr-325	2265	3	supra	PERSON
ftr-325	2267	1	d.	NORP
ftr-325	2268	1	starnes v. commissioner	PERSON
ftr-325	2268	2	680	CARDINAL
ftr-325	2268	3	417	CARDINAL
ftr-325	2268	4	4th	ORDINAL
ftr-325	2269	1	5/31/12	CARDINAL
ftr-325	2270	1	aff’g t.c.	PERSON
ftr-325	2271	1	2011-63	DATE
ftr-325	2272	1	fourth	ORDINAL
ftr-325	2272	2	6901	DATE
ftr-325	2272	3	midcoast	ORG
ftr-325	2272	4	2013	DATE
ftr-325	2272	5	613	CARDINAL
ftr-325	2273	1	357	CARDINAL
ftr-325	2273	2	39	CARDINAL
ftr-325	2273	3	1958	DATE
ftr-325	2273	4	―person	GPE
ftr-325	2273	5	‗existence	ORG
ftr-325	2274	1		CARDINAL
ftr-325	2274	2	wynn	PERSON
ftr-325	2275	1		CARDINAL
ftr-325	2275	2	wynn	PERSON
ftr-325	2275	3	bb&t corp.	ORG
ftr-325	2275	4	v. united states	GPE
ftr-325	2275	5	523	CARDINAL
ftr-325	2275	6	461	CARDINAL
ftr-325	2275	7	472	CARDINAL
ftr-325	2275	8	4th	ORDINAL
ftr-325	2275	9	2008	DATE
ftr-325	2276	1	―[i]n	ORDINAL
ftr-325	2276	2	employed‘‖	PERSON
ftr-325	2276	3	frank lyon	PERSON
ftr-325	2276	4	435	CARDINAL
ftr-325	2276	5	u.s.	GPE
ftr-325	2276	6	573	CARDINAL
ftr-325	2276	7	wynn	PERSON
ftr-325	2279	1	2	CARDINAL
ftr-325	2279	2	treasury	ORG
ftr-325	2280	1	one	CARDINAL
ftr-325	2280	2	77	CARDINAL
ftr-325	2280	3	22515	TIME
ftr-325	2280	4	4/16/12	CARDINAL
ftr-325	2282	1	1.312-11(a	DATE
ftr-325	2282	2	381	CARDINAL
ftr-325	2282	3	368	CARDINAL
ftr-325	2282	4	332	CARDINAL
ftr-325	2283	1	second	ORDINAL
ftr-325	2284	1	target‘s	GPE
ftr-325	2285	1	reg	CARDINAL
ftr-325	2286	1	1.312-11(a	DATE
ftr-325	2287	1	1.312-10	CARDINAL
ftr-325	2287	2	355	CARDINAL
ftr-325	2288	1	614	CARDINAL
ftr-325	2288	2	florida	GPE
ftr-325	2289	1	13:10 3	DATE
ftr-325	2291	1	howard v. united states	PERSON
ftr-325	2291	2	106	CARDINAL
ftr-325	2291	3	20105533	DATE
ftr-325	2292	1	7/30/10	CARDINAL
ftr-325	2293	1	third	ORDINAL
ftr-325	2294	1	three years	DATE
ftr-325	2295	1	47,100	MONEY
ftr-325	2295	2	corporation‘s	ORG
ftr-325	2295	3	549,900	MONEY
ftr-325	2295	4	16,000	MONEY
ftr-325	2296	1	the end of the year	DATE
ftr-325	2297	1	320,358	MONEY
ftr-325	2297	2	irs	ORG
ftr-325	2297	3	third	ORDINAL
ftr-325	2298	1	2002	DATE
ftr-325	2299	1	three	CARDINAL
ftr-325	2299	2	1	CARDINAL
ftr-325	2299	3	three years	DATE
ftr-325	2299	4	2	CARDINAL
ftr-325	2299	5	3	CARDINAL
ftr-325	2300	1	norwalk	GPE
ftr-325	2300	2	t.c.	PERSON
ftr-325	2301	1	1998	CARDINAL
ftr-325	2301	2	279	CARDINAL
ftr-325	2301	3	martin	PERSON
ftr-325	2302	1	110 t.c	QUANTITY
ftr-325	2302	2	189	CARDINAL
ftr-325	2302	3	1998	DATE
ftr-325	2303	1	three years	DATE
ftr-325	2304	1	solomon v. commissioner	PERSON
ftr-325	2304	2	t.c.	PERSON
ftr-325	2305	1	2008-102	CARDINAL
ftr-325	2306	1	a. affirmed	PERSON
ftr-325	2307	1	howard	PERSON
ftr-325	2307	2	practice.‖ 448	DATE
ftr-325	2309	1	752	CARDINAL
ftr-325	2309	2	9th	ORDINAL
ftr-325	2310	1	2013	DATE
ftr-325	2310	2	615 ninth	CARDINAL
ftr-325	2311	1	v. comm’r	PERSON
ftr-325	2311	2	173	CARDINAL
ftr-325	2311	3	170	CARDINAL
ftr-325	2311	4	175	CARDINAL
ftr-325	2311	5	9th	ORDINAL
ftr-325	2311	6	1949	DATE
ftr-325	2313	1	comm’r	CARDINAL
ftr-325	2313	2	62	CARDINAL
ftr-325	2314	1	1201	DATE
ftr-325	2314	2	1991	DATE
ftr-325	2316	1	martin	PERSON
ftr-325	2317	1	comm’r	CARDINAL
ftr-325	2317	2	110	CARDINAL
ftr-325	2317	3	189	CARDINAL
ftr-325	2317	4	207–08	CARDINAL
ftr-325	2317	5	1998	DATE
ftr-325	2319	1	norwalk	ORG
ftr-325	2319	2	comm’r	CARDINAL
ftr-325	2319	3	76	CARDINAL
ftr-325	2320	1	cch	PERSON
ftr-325	2320	2	208	CARDINAL
ftr-325	2320	3	7	CARDINAL
ftr-325	2320	4	1998	DATE
ftr-325	2321	1	martin ice cream co.	ORG
ftr-325	2321	2	110	CARDINAL
ftr-325	2322	1	207-08	PERCENT
ftr-325	2322	2	macdonald v. comm’r	PERSON
ftr-325	2322	3	3	CARDINAL
ftr-325	2322	4	720	CARDINAL
ftr-325	2322	5	727	CARDINAL
ftr-325	2322	6	―no	CARDINAL
ftr-325	2323	1	―each	NORP
ftr-325	2325	1	v. comm’r	PERSON
ftr-325	2325	2	173	CARDINAL
ftr-325	2325	3	170	CARDINAL
ftr-325	2325	4	176	CARDINAL
ftr-325	2325	5	9th	ORDINAL
ftr-325	2325	6	1949	DATE
ftr-325	2326	1		CARDINAL
ftr-325	2327	1	ninth	ORDINAL
ftr-325	2327	2	howard	PERSON
ftr-325	2327	3	616	CARDINAL
ftr-325	2327	4	florida	GPE
ftr-325	2328	1	13:10	CARDINAL
ftr-325	2328	2	howard	PERSON
ftr-325	2328	3	holmes	PERSON
ftr-325	2328	4	martin	PERSON
ftr-325	2329	1	h&m, inc.	ORG
ftr-325	2330	1	t.c.	PERSON
ftr-325	2331	1	2012290	DATE
ftr-325	2332	1	h&m, inc.	ORG
ftr-325	2332	2	many years	DATE
ftr-325	2333	1	the years	DATE
ftr-325	2333	2	approximately $29,000	MONEY
ftr-325	2334	1	h&m, inc	ORG
ftr-325	2334	2	20,000	MONEY
ftr-325	2334	3	over $600,000	MONEY
ftr-325	2334	4	six-year	DATE
ftr-325	2335	1	h&m, inc.	ORG
ftr-325	2336	1	irs	ORG
ftr-325	2336	2	h&m, inc.	ORG
ftr-325	2336	3	form‖	GPE
ftr-325	2336	4	h&m, inc.	ORG
ftr-325	2336	5	h&m, inc.	ORG
ftr-325	2337	1	50,000	MONEY
ftr-325	2337	2	45%	PERCENT
ftr-325	2337	3	the year	DATE
ftr-325	2338	1	holmes	PERSON
ftr-325	2339	1	martin	PERSON
ftr-325	2340	1	110 t.c	QUANTITY
ftr-325	2340	2	189	CARDINAL
ftr-325	2340	3	1998	DATE
ftr-325	2340	4	macdonald v. commissioner	PERSON
ftr-325	2340	5	3 t.c	QUANTITY
ftr-325	2340	6	720	CARDINAL
ftr-325	2340	7	holmes	PERSON
ftr-325	2340	8	holmes	PERSON
ftr-325	2340	9	macdonald	PERSON
ftr-325	2340	10	martin	PERSON
ftr-325	2341	1	2013	DATE
ftr-325	2341	2	617	CARDINAL
ftr-325	2341	3		CARDINAL
ftr-325	2342	1	irs	ORG
ftr-325	2343	1	2012	DATE
ftr-325	2344	1	1	CARDINAL
ftr-325	2345	1	ela	PERSON
ftr-325	2345	2	a closed year	DATE
ftr-325	2346	1	lpciminelli	PERSON
ftr-325	2347	1	v. united states	GPE
ftr-325	2348	1	110	CARDINAL
ftr-325	2348	2	2012-6631	DATE
ftr-325	2349	1	irs	ORG
ftr-325	2349	2	2004	DATE
ftr-325	2352	1	1.1504-19	CARDINAL
ftr-325	2352	2	ela	ORG
ftr-325	2352	3	2004	DATE
ftr-325	2353	1	between 1999	DATE
ftr-325	2353	2	the end of 2003	DATE
ftr-325	2353	3	more than $8.2 million to $4,128	MONEY
ftr-325	2353	4	pre-2008	PERSON
ftr-325	2353	5	reg	CARDINAL
ftr-325	2354	1	1.1504-19	CARDINAL
ftr-325	2354	2	the end of 2003	DATE
ftr-325	2355	1	2004	DATE
ftr-325	2356	1	2004	DATE
ftr-325	2356	2	ela	PERSON
ftr-325	2356	3	2004	DATE
ftr-325	2356	4	―anti	ORG
ftr-325	2356	5	reg	CARDINAL
ftr-325	2357	1	1.1502-19(e	CARDINAL
ftr-325	2357	2	―if	ORG
ftr-325	2357	3	year 2004	DATE
ftr-325	2357	4	the year (or years	DATE
ftr-325	2357	5	ela	PERSON
ftr-325	2357	6	two	CARDINAL
ftr-325	2358	1	first	ORDINAL
ftr-325	2358	2	irs	ORG
ftr-325	2358	3	20012003	DATE
ftr-325	2358	4	2001–2003	CARDINAL
ftr-325	2358	5	irs	ORG
ftr-325	2358	6	618	CARDINAL
ftr-325	2358	7	florida	GPE
ftr-325	2359	1	13:10	CARDINAL
ftr-325	2359	2	ela	PERSON
ftr-325	2360	1	second	ORDINAL
ftr-325	2361	1	h.	PERSON
ftr-325	2361	2	1	CARDINAL
ftr-325	2363	1	2012	DATE
ftr-325	2363	2	15%	PERCENT
ftr-325	2363	3	20%	PERCENT
ftr-325	2363	4	531	CARDINAL
ftr-325	2363	5	541	CARDINAL
ftr-325	2364	1	years 1	DATE
ftr-325	2367	1	second	ORDINAL
ftr-325	2367	2	dutch	NORP
ftr-325	2368	1	iii-e, inc.	PERSON
ftr-325	2369	1	v. united states	GPE
ftr-325	2369	2	342	CARDINAL
ftr-325	2370	1	2d 94	DATE
ftr-325	2370	2	d.	NORP
ftr-325	2370	3	459	CARDINAL
ftr-325	2370	4	220	CARDINAL
ftr-325	2370	5	2d	DATE
ftr-325	2370	6	660	CARDINAL
ftr-325	2370	7	f. supp	PERSON
ftr-325	2371	1	2d 367	CARDINAL
ftr-325	2371	2	d.	NORP
ftr-325	2371	3	2009	DATE
ftr-325	2371	4	u.s.	GPE
ftr-325	2371	5	dist	NORP
ftr-325	2372	1	98884	DATE
ftr-325	2372	2	d.	NORP
ftr-325	2373	1	10/23/09	CARDINAL
ftr-325	2373	2	666	CARDINAL
ftr-325	2373	3	836	CARDINAL
ftr-325	2373	4	2d	DATE
ftr-325	2374	1	1/24/12	CARDINAL
ftr-325	2375	1	a. castle harbour	PERSON
ftr-325	2376	1	nevada	GPE
ftr-325	2376	2	general electric capital corp.	ORG
ftr-325	2377	1	$530 million	MONEY
ftr-325	2377	2	$258 million	MONEY
ftr-325	2377	3	$22 million	MONEY
ftr-325	2377	4	$296 million	MONEY
ftr-325	2377	5	0	MONEY
ftr-325	2378	1	two	CARDINAL
ftr-325	2378	2	dutch	NORP
ftr-325	2378	3	$117.5 million	MONEY
ftr-325	2379	1	98 percent	PERCENT
ftr-325	2379	2	98 percent	PERCENT
ftr-325	2380	1		CARDINAL
ftr-325	2382	1	60 percent	PERCENT
ftr-325	2382	2	any given year	DATE
ftr-325	2383	1	2013	DATE
ftr-325	2383	2	619	CARDINAL
ftr-325	2383	3	dutch	NORP
ftr-325	2383	4	eight years	DATE
ftr-325	2383	5	dutch	NORP
ftr-325	2383	6	approximately nine percent	PERCENT
ftr-325	2384	1	five years	DATE
ftr-325	2384	2	u.s.	GPE
ftr-325	2384	3	about $310 million	MONEY
ftr-325	2384	4	dutch	NORP
ftr-325	2384	5	about $62 million	MONEY
ftr-325	2385	1		CARDINAL
ftr-325	2386	1		CARDINAL
ftr-325	2387	1		CARDINAL
ftr-325	2388	1	underhill	PERSON
ftr-325	2389	1	2 percent	PERCENT
ftr-325	2389	2	united states	GPE
ftr-325	2389	3	98 percent	PERCENT
ftr-325	2389	4	dutch	NORP
ftr-325	2390	1	the dutch banks	ORG
ftr-325	2390	2	united states	ORG
ftr-325	2390	3	u.s.	GPE
ftr-325	2392	1	approximately $62 million	MONEY
ftr-325	2392	2	―it	ORG
ftr-325	2392	3	one	CARDINAL
ftr-325	2392	4	98%	PERCENT
ftr-325	2392	5	dutch	NORP
ftr-325	2396	1	620	CARDINAL
ftr-325	2396	2	florida	GPE
ftr-325	2397	1	13:10	CARDINAL
ftr-325	2400	1	dutch	NORP
ftr-325	2403	1		CARDINAL
ftr-325	2403	2	underhill	PERSON
ftr-325	2403	3	some $62 million	MONEY
ftr-325	2404	1	one	CARDINAL
ftr-325	2405	1	treasury	ORG
ftr-325	2409	1	b. castle harbour ii	PERSON
ftr-325	2409	2	second	ORDINAL
ftr-325	2410	1	459	CARDINAL
ftr-325	2410	2	220	CARDINAL
ftr-325	2410	3	2d	DATE
ftr-325	2411	1	second	ORDINAL
ftr-325	2411	2	dutch	NORP
ftr-325	2412	1	v. culbertson	PERSON
ftr-325	2412	2	337	CARDINAL
ftr-325	2412	3	733	CARDINAL
ftr-325	2412	4	1949	DATE
ftr-325	2412	5		CARDINAL
ftr-325	2412	6	acm	ORG
ftr-325	2412	7	laro	PERSON
ftr-325	2412	8	100	CARDINAL
ftr-325	2413	1	asa	ORG
ftr-325	2413	2	foley	PERSON
ftr-325	2413	3	the dutch bank	ORG
ftr-325	2413	4	the d.c. circuit	ORG
ftr-325	2413	5	foley‘s	NORP
ftr-325	2413	6	the dutch bank	ORG
ftr-325	2414	1	irs	ORG
ftr-325	2414	2	2013	DATE
ftr-325	2414	3	621	CARDINAL
ftr-325	2415	1	nims	ORG
ftr-325	2415	2	saba	GPE
ftr-325	2415	3	brunswick	GPE
ftr-325	2415	4	the dc circuit	ORG
ftr-325	2415	5	asa	ORG
ftr-325	2415	6	nims	NORP
ftr-325	2416	1	d.c.	GPE
ftr-325	2416	2	wyeth	ORG
ftr-325	2416	3	american	NORP
ftr-325	2416	4	the dutch bank	ORG
ftr-325	2416	5	asa	ORG
ftr-325	2416	6	saba	GPE
ftr-325	2417	1	second	ORDINAL
ftr-325	2418	1	c. castle harbour iii	PERSON
ftr-325	2418	2	underhill	PERSON
ftr-325	2418	3	ge	ORG
ftr-325	2421	1	underhill	PERSON
ftr-325	2421	2	2004	DATE
ftr-325	2422	1	660	CARDINAL
ftr-325	2422	2	f. supp	PERSON
ftr-325	2423	1	2d 367	CARDINAL
ftr-325	2423	2	d.	NORP
ftr-325	2423	3	2009	DATE
ftr-325	2423	4	u.s.	GPE
ftr-325	2423	5	dist	NORP
ftr-325	2424	1	98884	DATE
ftr-325	2424	2	d.	NORP
ftr-325	2426	1	5	CARDINAL
ftr-325	2426	2	underhill	PERSON
ftr-325	2426	3	second	ORDINAL
ftr-325	2426	4	culbertson	PERSON
ftr-325	2428	1	dutch	NORP
ftr-325	2429	1	1	CARDINAL
ftr-325	2431	1		CARDINAL
ftr-325	2435	1	evans v. commissioner	PERSON
ftr-325	2435	2	447	CARDINAL
ftr-325	2435	3	547	CARDINAL
ftr-325	2435	4	7th	ORDINAL
ftr-325	2435	5	1971	DATE
ftr-325	2435	6	aff’g 54 t.c	QUANTITY
ftr-325	2435	7	1970	DATE
ftr-325	2435	8	5	CARDINAL
ftr-325	2437	1	ira	PERSON
ftr-325	2437	2	pierre leval	PERSON
ftr-325	2438	1	622	CARDINAL
ftr-325	2438	2	florida	GPE
ftr-325	2438	3	13:10	CARDINAL
ftr-325	2438	4	underhill	PERSON
ftr-325	2438	5	two	CARDINAL
ftr-325	2439	1	first	ORDINAL
ftr-325	2439	2	first	ORDINAL
ftr-325	2439	3	between two	CARDINAL
ftr-325	2440	1		CARDINAL
ftr-325	2442	1	underhill	PERSON
ftr-325	2442	2	dutch	NORP
ftr-325	2442	3	dutch	NORP
ftr-325	2444	1		CARDINAL
ftr-325	2444	2	underhill	PERSON
ftr-325	2444	3	culbertson	PERSON
ftr-325	2444	4	second	ORDINAL
ftr-325	2444	5	culbertson	PERSON
ftr-325	2444	6	second	ORDINAL
ftr-325	2444	7	dutch	NORP
ftr-325	2444	8	culbertson	ORG
ftr-325	2445	1	second	ORDINAL
ftr-325	2445	2	1997	DATE
ftr-325	2445	3	1998	DATE
ftr-325	2446	1		CARDINAL
ftr-325	2446	2	two	CARDINAL
ftr-325	2448	1	second	ORDINAL
ftr-325	2449	1	1.66622013	CARDINAL
ftr-325	2449	2	623	CARDINAL
ftr-325	2450	1	underhill	PERSON
ftr-325	2450	2	second	ORDINAL
ftr-325	2451	1	d. castle harbour	PERSON
ftr-325	2451	2	second	ORDINAL
ftr-325	2451	3	first	ORDINAL
ftr-325	2452	1	666	CARDINAL
ftr-325	2452	2	836	CARDINAL
ftr-325	2452	3	2d	DATE
ftr-325	2452	4	1/24/12	CARDINAL
ftr-325	2453	1	leval	PERSON
ftr-325	2453	2	second	ORDINAL
ftr-325	2453	3	underhill	PERSON
ftr-325	2456	1	senate	ORG
ftr-325	2461	1		CARDINAL
ftr-325	2461	2	second	ORDINAL
ftr-325	2461	3	second	ORDINAL
ftr-325	2461	4	1%	PERCENT
ftr-325	2461	5	624	CARDINAL
ftr-325	2462	1	florida	GPE
ftr-325	2463	1	13:10	CARDINAL
ftr-325	2463	2	$7 million	MONEY
ftr-325	2463	3	100%	PERCENT
ftr-325	2463	4	541	MONEY
ftr-325	2463	5	second	ORDINAL
ftr-325	2464	1	second	ORDINAL
ftr-325	2464	2	second	ORDINAL
ftr-325	2466	1	second	ORDINAL
ftr-325	2472	1	second	ORDINAL
ftr-325	2472	2	underhill	PERSON
ftr-325	2472	3	2	CARDINAL
ftr-325	2475	1	201227002	CARDINAL
ftr-325	2475	2	3/1/12	DATE
ftr-325	2475	3	7/6/12	DATE
ftr-325	2476	1	irs	ORG
ftr-325	2476	2	2013	DATE
ftr-325	2476	3	625	CARDINAL
ftr-325	2476	4	7704	DATE
ftr-325	2477	1	3	CARDINAL
ftr-325	2477	2	section 47	LAW
ftr-325	2477	3	99.9 percent	PERCENT
ftr-325	2477	4	irs	ORG
ftr-325	2477	5	reg	CARDINAL
ftr-325	2478	1	1.701-2	CARDINAL
ftr-325	2478	2	america	GPE
ftr-325	2478	3	atlantic city	GPE
ftr-325	2479	1	136 t.c	QUANTITY
ftr-325	2479	2	1	CARDINAL
ftr-325	2479	3	1/3/11	CARDINAL
ftr-325	2480	1	atlantic	LOC
ftr-325	2480	2	35-year	DATE
ftr-325	2480	3	new jersey	GPE
ftr-325	2480	4	llc	GPE
ftr-325	2480	5	99.9 percent	PERCENT
ftr-325	2480	6	0.1 percent	PERCENT
ftr-325	2481	1	47	CARDINAL
ftr-325	2481	2	20 percent	PERCENT
ftr-325	2481	3	east hall	LOC
ftr-325	2482	1	99.9 percent	PERCENT
ftr-325	2482	2	llc	GPE
ftr-325	2482	3	nineteen	CARDINAL
ftr-325	2483	1	about $57 million	MONEY
ftr-325	2483	2	more than $18 million	MONEY
ftr-325	2483	3	llc	GPE
ftr-325	2483	4	about $1.2 million	MONEY
ftr-325	2484	1	the first decade	DATE
ftr-325	2484	2	east hall	LOC
ftr-325	2485	1	irs	ORG
ftr-325	2485	2	―development	ORG
ftr-325	2486	1		CARDINAL
ftr-325	2486	2	one	CARDINAL
ftr-325	2486	3	47	DATE
ftr-325	2486	4	east hall	LOC
ftr-325	2487	1	―pitney	PERSON
ftr-325	2488	1	1.701-2(d	CARDINAL
ftr-325	2488	2	6	CARDINAL
ftr-325	2488	3	two	CARDINAL
ftr-325	2488	4	42	CARDINAL
ftr-325	2489	1	1.701-2	CARDINAL
ftr-325	2489	2	626	CARDINAL
ftr-325	2489	3	florida	GPE
ftr-325	2490	1	13:10	CARDINAL
ftr-325	2492	1		CARDINAL
ftr-325	2493	1	a.	PERSON
ftr-325	2494	1	culbertson	PERSON
ftr-325	2496	1	hall llc v. commissioner	FAC
ftr-325	2496	2	694	CARDINAL
ftr-325	2496	3	425	CARDINAL
ftr-325	2496	4	3d	CARDINAL
ftr-325	2496	5	8/27/12	CARDINAL
ftr-325	2496	6	jordan	PERSON
ftr-325	2496	7	third	ORDINAL
ftr-325	2497	1	culbertson	PERSON
ftr-325	2498	1	v. culbertson	PERSON
ftr-325	2498	2	337	CARDINAL
ftr-325	2498	3	733	CARDINAL
ftr-325	2498	4	1949	DATE
ftr-325	2498	5	second	ORDINAL
ftr-325	2498	6	iii-e, inc.	PERSON
ftr-325	2498	7	v. united states	GPE
ftr-325	2498	8	459	CARDINAL
ftr-325	2498	9	220	CARDINAL
ftr-325	2498	10	232	CARDINAL
ftr-325	2498	11	2d	DATE
ftr-325	2499	1	2006	DATE
ftr-325	2500	1	castle harbour ii	PERSON
ftr-325	2500	2	dutch	NORP
ftr-325	2500	3	fourth	ORDINAL
ftr-325	2500	4	virginia	GPE
ftr-325	2500	5	2001	DATE
ftr-325	2500	6	639	CARDINAL
ftr-325	2500	7	129	CARDINAL
ftr-325	2500	8	4th	ORDINAL
ftr-325	2500	9	2011	DATE
ftr-325	2500	10	virginia	GPE
ftr-325	2500	11	third	ORDINAL
ftr-325	2500	12	culbertson	PERSON
ftr-325	2501	1	third	ORDINAL
ftr-325	2501	2	1	CARDINAL
ftr-325	2501	3	hbh	ORG
ftr-325	2501	4	2	CARDINAL
ftr-325	2501	5	hbh	ORG
ftr-325	2502	1	3%	PERCENT
ftr-325	2502	2	hbh	PRODUCT
ftr-325	2503	1	virginia	GPE
ftr-325	2503	2	third	ORDINAL
ftr-325	2503	3	3%	PERCENT
ftr-325	2503	4	―share	CARDINAL
ftr-325	2504	1	2013	DATE
ftr-325	2504	2	627	CARDINAL
ftr-325	2506	1		CARDINAL
ftr-325	2508	1	4	CARDINAL
ftr-325	2508	2	texas	GPE
ftr-325	2509	1	keller v. united states	PERSON
ftr-325	2509	2	637	CARDINAL
ftr-325	2509	3	238	CARDINAL
ftr-325	2509	4	5th	ORDINAL
ftr-325	2511	1	may 10	DATE
ftr-325	2514	1	may 15	DATE
ftr-325	2515	1	$147 million	MONEY
ftr-325	2516	1	irs	ORG
ftr-325	2517	1	texas	GPE
ftr-325	2519	1	1	CARDINAL
ftr-325	2520	1	76	CARDINAL
ftr-325	2521	1	66012	DATE
ftr-325	2521	2	10/25/11	CARDINAL
ftr-325	2523	1	1.704-1(b)(2)(iii)(a	DATE
ftr-325	2523	2	1	CARDINAL
ftr-325	2523	3	at least one	CARDINAL
ftr-325	2523	4	2	CARDINAL
ftr-325	2523	5	628	CARDINAL
ftr-325	2523	6	florida	GPE
ftr-325	2524	1	13:10	CARDINAL
ftr-325	2526	1	1.704-1(b)(2)(iii)(e	CARDINAL
ftr-325	2526	2	less than 10 percent	PERCENT
ftr-325	2527	1	―not	PERSON
ftr-325	2527	2	less than 10 percent	PERCENT
ftr-325	2527	3	less than 10 percent	PERCENT
ftr-325	2527	4	a. de minimis	PERSON
ftr-325	2528	1	t.d	PERSON
ftr-325	2528	2	9607	DATE
ftr-325	2528	3	77	CARDINAL
ftr-325	2528	4	76380	DATE
ftr-325	2528	5	12/28/12	CARDINAL
ftr-325	2530	1	1.704-1(b)(2)(iii)(e	CARDINAL
ftr-325	2531	1	1.704-1(b)(2)(iii	CARDINAL
ftr-325	2531	2	less than 10 percent	PERCENT
ftr-325	2532	1	12/28/12	DATE
ftr-325	2532	2	years	DATE
ftr-325	2532	3	12/28/12	DATE
ftr-325	2533	1	2.	CARDINAL
ftr-325	2535	1	2012-14, 2012-24	DATE
ftr-325	2535	2	1012	CARDINAL
ftr-325	2535	3	5/25/12	CARDINAL
ftr-325	2536	1	108(a)(3	CARDINAL
ftr-325	2536	2	108	CARDINAL
ftr-325	2539	1	92-53	CARDINAL
ftr-325	2539	2	1992	DATE
ftr-325	2539	3	2	CARDINAL
ftr-325	2539	4	48	DATE
ftr-325	2540	1	2012-14	DATE
ftr-325	2540	2	§ 704(b	ORG
ftr-325	2541	1	3	CARDINAL
ftr-325	2542	1	brennan v. commissioner	PERSON
ftr-325	2542	2	t.c.	PERSON
ftr-325	2543	1	2012	CARDINAL
ftr-325	2543	2	209	CARDINAL
ftr-325	2543	3	7/23/12	CARDINAL
ftr-325	2544	1	ashland	GPE
ftr-325	2544	2	brennan	PERSON
ftr-325	2544	3	the cutler & company llc	ORG
ftr-325	2546	1	ashland 2013	FAC
ftr-325	2547	1	629	CARDINAL
ftr-325	2548	1	cutler	PERSON
ftr-325	2548	2	2002	DATE
ftr-325	2549	1	cutler	PERSON
ftr-325	2549	2	2002	DATE
ftr-325	2549	3	2003	DATE
ftr-325	2549	4	2004	DATE
ftr-325	2551	1	brennan	PERSON
ftr-325	2552	1	ashland	GPE
ftr-325	2552	2	2003	DATE
ftr-325	2552	3	2004	DATE
ftr-325	2553	1	brennan	PERSON
ftr-325	2554	1	irs	ORG
ftr-325	2554	2	ashland	GPE
ftr-325	2554	3	brennan	PERSON
ftr-325	2554	4	ashland	GPE
ftr-325	2554	5	2003	DATE
ftr-325	2554	6	2004	DATE
ftr-325	2554	7	brennan	PERSON
ftr-325	2554	8	45 percent	PERCENT
ftr-325	2555	1	kroupa	PERSON
ftr-325	2555	2	brennan‘s	PERSON
ftr-325	2555	3	2002	DATE
ftr-325	2556	1	brennan	PERSON
ftr-325	2556	2	2003	DATE
ftr-325	2556	3	2004	DATE
ftr-325	2557	1	ashland	GPE
ftr-325	2557	2	2002	DATE
ftr-325	2558	1	4.	CARDINAL
ftr-325	2559	1	t.c.	PERSON
ftr-325	2560	1	2010	CARDINAL
ftr-325	2560	2	175	CARDINAL
ftr-325	2560	3	8/4/10	CARDINAL
ftr-325	2561	1	randal	PERSON
ftr-325	2561	2	william holder	PERSON
ftr-325	2563	1	william	PERSON
ftr-325	2563	2	one-half	CARDINAL
ftr-325	2565	1	william	PERSON
ftr-325	2565	2	randal	PERSON
ftr-325	2566	1	william	PERSON
ftr-325	2567	1	6662	DATE
ftr-325	2567	2	william	PERSON
ftr-325	2568	1	a.	PERSON
ftr-325	2568	2	ninth	ORDINAL
ftr-325	2569	1	483	CARDINAL
ftr-325	2571	1	383	CARDINAL
ftr-325	2571	2	9th	ORDINAL
ftr-325	2572	1	10/12/12	DATE
ftr-325	2573	1	ninth	ORDINAL
ftr-325	2573	2	marvel‘s	PERSON
ftr-325	2573	3	50-50	CARDINAL
ftr-325	2574	1	630	CARDINAL
ftr-325	2574	2	florida	GPE
ftr-325	2575	1	13:10	CARDINAL
ftr-325	2576	1	2012	DATE
ftr-325	2577	1	2012	DATE
ftr-325	2578	1	2012	DATE
ftr-325	2579	1	1	CARDINAL
ftr-325	2581	1	napoliello v. commissioner	ORG
ftr-325	2581	2	t.c.	PERSON
ftr-325	2582	1	2009	CARDINAL
ftr-325	2582	2	5/18/09	CARDINAL
ftr-325	2584	1	irs	ORG
ftr-325	2586	1	irs	ORG
ftr-325	2587	1	petaluma	GPE
ftr-325	2587	2	llc v. commissioner	ORG
ftr-325	2587	3	131	CARDINAL
ftr-325	2588	1	irs	ORG
ftr-325	2590	1	2013	DATE
ftr-325	2590	2	631	CARDINAL
ftr-325	2591	1	irs	ORG
ftr-325	2592	1	a.	PERSON
ftr-325	2592	2	petaluma	GPE
ftr-325	2593	1	petaluma	GPE
ftr-325	2593	2	llc v. commissioner	ORG
ftr-325	2593	3	591	CARDINAL
ftr-325	2593	4	649	CARDINAL
ftr-325	2593	5	d.c	GPE
ftr-325	2593	6	cir	ORG
ftr-325	2594	1	1/12/10	CARDINAL
ftr-325	2596	1	zero	DATE
ftr-325	2598	1	131	CARDINAL
ftr-325	2602	1	301.6233-1t(a	DATE
ftr-325	2602	2	6233	DATE
ftr-325	2603	1	6231(a)(3	CARDINAL
ftr-325	2605	1	one	CARDINAL
ftr-325	2606	1	irs	ORG
ftr-325	2609	1	632	CARDINAL
ftr-325	2609	2	florida	GPE
ftr-325	2610	1	13:10	CARDINAL
ftr-325	2611	1	petaluma fx partners	ORG
ftr-325	2611	2	llc v. commissioner	ORG
ftr-325	2611	3	135	CARDINAL
ftr-325	2612	1	581	CARDINAL
ftr-325	2612	2	12/15/10	CARDINAL
ftr-325	2613	1	6662	DATE
ftr-325	2614	1	irs	ORG
ftr-325	2616	1	halpern	PERSON
ftr-325	2617	1	three	CARDINAL
ftr-325	2618	1	c. partner‘s	PERSON
ftr-325	2620	1	655	CARDINAL
ftr-325	2620	2	1060	CARDINAL
ftr-325	2620	3	9th	ORDINAL
ftr-325	2621	1	8/23/11	CARDINAL
ftr-325	2623	1	irs	ORG
ftr-325	2625	1	irs	ORG
ftr-325	2626	1	ninth	ORDINAL
ftr-325	2626	2	eighth	ORDINAL
ftr-325	2626	3	petaluma	GPE
ftr-325	2626	4	llc v. commissioner	ORG
ftr-325	2626	5	591	CARDINAL
ftr-325	2626	6	649	CARDINAL
ftr-325	2626	7	d.c	GPE
ftr-325	2626	8	cir	ORG
ftr-325	2626	9	2010	DATE
ftr-325	2628	1	491	CARDINAL
ftr-325	2628	2	732	CARDINAL
ftr-325	2628	3	8th	ORDINAL
ftr-325	2628	4	2007	DATE
ftr-325	2629	1	ninth	ORDINAL
ftr-325	2630	1	2013	DATE
ftr-325	2630	2	633	CARDINAL
ftr-325	2632	1	d.	NORP
ftr-325	2633	1	tigers eye trading llc v. commissioner	ORG
ftr-325	2633	2	138 t.c. 67	PERSON
ftr-325	2633	3	2/13/12	CARDINAL
ftr-325	2633	4	three	CARDINAL
ftr-325	2633	5	four	CARDINAL
ftr-325	2634	1	zero	CARDINAL
ftr-325	2636	1	petaluma	GPE
ftr-325	2636	2	llc v. commissioner	ORG
ftr-325	2636	3	591	CARDINAL
ftr-325	2636	4	649	CARDINAL
ftr-325	2636	5	d.c	GPE
ftr-325	2636	6	cir	ORG
ftr-325	2636	7	2010	DATE
ftr-325	2637	1	colvin	PERSON
ftr-325	2637	2	halpern	PERSON
ftr-325	2637	3	cohen	PERSON
ftr-325	2637	4	§§ 6233 and 6226(f	ORG
ftr-325	2639	1	t. under § 6233	ORG
ftr-325	2639	2	a taxable year	DATE
ftr-325	2642	1	301.6233	CARDINAL
ftr-325	2643	1	v. united states	GPE
ftr-325	2643	2	131	CARDINAL
ftr-325	2643	3	s. ct	PERSON
ftr-325	2643	4	704	CARDINAL
ftr-325	2643	5	2011	DATE
ftr-325	2643	6	petaluma	GPE
ftr-325	2644	1	subchapter k	PERSON
ftr-325	2645	1	634	CARDINAL
ftr-325	2645	2	florida	GPE
ftr-325	2646	1	13:10	CARDINAL
ftr-325	2648	1		CARDINAL
ftr-325	2649	1	d.c.	GPE
ftr-325	2649	2	petaluma	GPE
ftr-325	2649	3	40-percent	PERCENT
ftr-325	2650	1		CARDINAL
ftr-325	2650	2	wherry	PERSON
ftr-325	2651	1	paris	GPE
ftr-325	2652	1	thornton	PERSON
ftr-325	2653	1	foley	PERSON
ftr-325	2653	2	vasquez	PERSON
ftr-325	2653	3	gustafson	PERSON
ftr-325	2653	4	morrison	PERSON
ftr-325	2653	5		CARDINAL
ftr-325	2654	1	the d.c. circuit	ORG
ftr-325	2656	1	petaluma	GPE
ftr-325	2656	2	llc v. commissioner	ORG
ftr-325	2656	3	t.c.	PERSON
ftr-325	2657	1	2012142	CARDINAL
ftr-325	2657	2	5/17/12	CARDINAL
ftr-325	2658	1	d.c.	GPE
ftr-325	2658	2	petaluma	GPE
ftr-325	2658	3	135	CARDINAL
ftr-325	2658	4	581	CARDINAL
ftr-325	2658	5	llc	DATE
ftr-325	2658	6	138 t.c. 67	PERSON
ftr-325	2658	7	2/13/12	CARDINAL
ftr-325	2659	1	petaluma fx partners	ORG
ftr-325	2659	2	llc v. commissioner	ORG
ftr-325	2659	3	109 a.f.t.r	QUANTITY
ftr-325	2660	1	2d 2012-2238	DATE
ftr-325	2660	2	cir	ORG
ftr-325	2661	1	2/27/12	CARDINAL
ftr-325	2662	1	holmes	PERSON
ftr-325	2662	2	today	DATE
ftr-325	2662	3	petaluma iii‖.	PERSON
ftr-325	2662	4	petaluma	GPE
ftr-325	2662	5	d.c.	GPE
ftr-325	2662	6	the d.c. circuit	ORG
ftr-325	2663	1	petaluma	GPE
ftr-325	2663	2	iii.‖ 2013	DATE
ftr-325	2663	3	635 2	CARDINAL
ftr-325	2664	1	669	CARDINAL
ftr-325	2664	2	1080	CARDINAL
ftr-325	2664	3	10th	ORDINAL
ftr-325	2666	1	irs	ORG
ftr-325	2667	1	1991	DATE
ftr-325	2667	2	irs	ORG
ftr-325	2668	1	1995	DATE
ftr-325	2668	2	irs	ORG
ftr-325	2668	3	irs	ORG
ftr-325	2669	1	2001	DATE
ftr-325	2670	1	the one year	DATE
ftr-325	2670	2	irs	ORG
ftr-325	2670	3	one year	DATE
ftr-325	2671	1	1991	DATE
ftr-325	2672	1	one year	DATE
ftr-325	2673	1	3	CARDINAL
ftr-325	2674	1	llc v. commissioner	ORG
ftr-325	2674	2	455	CARDINAL
ftr-325	2676	1	91	CARDINAL
ftr-325	2676	2	2d	DATE
ftr-325	2676	3	1/19/12	CARDINAL
ftr-325	2677	1	second	ORDINAL
ftr-325	2677	2	more than 150 days	DATE
ftr-325	2677	3	irs	ORG
ftr-325	2678	1	irs	ORG
ftr-325	2678	2	6223(a	CARDINAL
ftr-325	2679	1	irs	ORG
ftr-325	2679	2	irs	ORG
ftr-325	2681	1	301-6223(c)-1	DATE
ftr-325	2681	2	4	CARDINAL
ftr-325	2683	1	rawls trading	PERSON
ftr-325	2683	2	l.p.	GPE
ftr-325	2684	1	138 t.c no	PERSON
ftr-325	2685	1	12	CARDINAL
ftr-325	2686	1	jerry rawls	PERSON
ftr-325	2687	1	treasury	ORG
ftr-325	2690	1	rawls	PERSON
ftr-325	2691	1	irs	ORG
ftr-325	2691	2	636	CARDINAL
ftr-325	2691	3	florida	GPE
ftr-325	2691	4	13:10	CARDINAL
ftr-325	2692	1	vasquez	PERSON
ftr-325	2694	1	irs	ORG
ftr-325	2696	1	second	ORDINAL
ftr-325	2696	2	second	ORDINAL
ftr-325	2697	1	irs	ORG
ftr-325	2697	2	rawls	PERSON
ftr-325	2697	3	6231(a)(2	CARDINAL
ftr-325	2698	1	5	CARDINAL
ftr-325	2699	1	brennan v. commissioner	PERSON
ftr-325	2699	2	t.c.	PERSON
ftr-325	2700	1	2012	CARDINAL
ftr-325	2700	2	187	CARDINAL
ftr-325	2701	1	kroupa	PERSON
ftr-325	2702	1	the cutler & company llc	ORG
ftr-325	2703	1	ashland	GPE
ftr-325	2704	1	ashland	GPE
ftr-325	2704	2	brennan	PERSON
ftr-325	2704	3	the end of 2001	DATE
ftr-325	2705	1	2002	DATE
ftr-325	2706	1	2002	DATE
ftr-325	2707	1	ap‘s 2002	ORG
ftr-325	2707	2	2002	DATE
ftr-325	2707	3	brennan	PERSON
ftr-325	2707	4	4,785,616	MONEY
ftr-325	2707	5	joseph furey	PERSON
ftr-325	2707	6	485,000	MONEY
ftr-325	2708	1	ashland	GPE
ftr-325	2708	2	her 2002	DATE
ftr-325	2709	1	irs	ORG
ftr-325	2709	2	ashland	GPE
ftr-325	2709	3	ashland	GPE
ftr-325	2710	1	2002	DATE
ftr-325	2710	2	ashland	GPE
ftr-325	2710	3	brennan	PERSON
ftr-325	2710	4	furey	PERSON
ftr-325	2711	1	irs	ORG
ftr-325	2711	2	2013	DATE
ftr-325	2711	3	637	CARDINAL
ftr-325	2712	1	2002	DATE
ftr-325	2713	1	fewer than ten	CARDINAL
ftr-325	2714	1	ashland	GPE
ftr-325	2715	1	ashland	GPE
ftr-325	2716	1	6	CARDINAL
ftr-325	2717	1	meruelo	PERSON
ftr-325	2717	2	691	CARDINAL
ftr-325	2717	3	1108	CARDINAL
ftr-325	2717	4	9th	ORDINAL
ftr-325	2718	1	8/16/12	CARDINAL
ftr-325	2721	1	irs	ORG
ftr-325	2721	2	irs	ORG
ftr-325	2721	3	the year	DATE
ftr-325	2722	1	irs	ORG
ftr-325	2722	2	three-year	DATE
ftr-325	2723	1	132	CARDINAL
ftr-325	2723	2	355	CARDINAL
ftr-325	2723	3	2009	DATE
ftr-325	2723	4	§§ 704(d	ORG
ftr-325	2723	5	465	CARDINAL
ftr-325	2723	6	§§ 704(d	ORG
ftr-325	2723	7	465	CARDINAL
ftr-325	2726	1	―‗no	ORG
ftr-325	2727	1	before‘ 150 days	DATE
ftr-325	2728	1	irs	ORG
ftr-325	2729	1	638	CARDINAL
ftr-325	2729	2	florida	GPE
ftr-325	2729	3	13:10	CARDINAL
ftr-325	2729	4	irs	ORG
ftr-325	2730	1	7	CARDINAL
ftr-325	2731	1	united states	GPE
ftr-325	2731	2	107	CARDINAL
ftr-325	2731	3	2011-2046	DATE
ftr-325	2733	1	llc	GPE
ftr-325	2733	2	five	CARDINAL
ftr-325	2733	3	llc	ORG
ftr-325	2734	1	20 percent	PERCENT
ftr-325	2734	2	hydrocarbon‘s	ORG
ftr-325	2734	3	10 percent	PERCENT
ftr-325	2735	1	one	CARDINAL
ftr-325	2736	1	the district court	ORG
ftr-325	2736	2	ellison	PERSON
ftr-325	2736	3	irs	ORG
ftr-325	2739	1	odyssey	GPE
ftr-325	2739	2	hydrocarbon‘s	ORG
ftr-325	2739	3	hydrocarbon‘s	ORG
ftr-325	2739	4	hydrocarbon‘s	ORG
ftr-325	2740	1	odyssey	GPE
ftr-325	2741	1	odyssey	GPE
ftr-325	2742	1	irs	ORG
ftr-325	2743	1		CARDINAL
ftr-325	2743	2	https://checkpoint.riag.com/getdoc?docid=ia293511dd5d24e6de4b2cb625f083713&pinpnt=	ORG
ftr-325	2743	3	2013	DATE
ftr-325	2743	4	639	CARDINAL
ftr-325	2743	5	reg	CARDINAL
ftr-325	2744	1	301.6227(d)-1	CARDINAL
ftr-325	2744	2	8802	DATE
ftr-325	2745	1	a.	PERSON
ftr-325	2745	2	fifth	ORDINAL
ftr-325	2746	1	catch-22	FAC
ftr-325	2746	2	rigas v. united states	PERSON
ftr-325	2746	3	486	CARDINAL
ftr-325	2748	1	491	CARDINAL
ftr-325	2748	2	5th	ORDINAL
ftr-325	2749	1	one	CARDINAL
ftr-325	2749	2	five	CARDINAL
ftr-325	2749	3	odyssey energy capital	ORG
ftr-325	2749	4	odyssey	GPE
ftr-325	2749	5	llc	GPE
ftr-325	2750	1	20 percent	PERCENT
ftr-325	2750	2	hydrocarbon‘s	ORG
ftr-325	2750	3	10 percent	PERCENT
ftr-325	2752	1	2004	DATE
ftr-325	2752	2	approximately $110 million	MONEY
ftr-325	2752	3	approximately $20 million	MONEY
ftr-325	2753	1	odyssey	GPE
ftr-325	2753	2	$20 million	MONEY
ftr-325	2754	1	odyssey	GPE
ftr-325	2754	2	$20 million	MONEY
ftr-325	2756	1	irs	ORG
ftr-325	2756	2	four	CARDINAL
ftr-325	2756	3	rigas‘s	PERSON
ftr-325	2757	1	rigas‘s	GPE
ftr-325	2757	2	odyssey	GPE
ftr-325	2757	3	odyssey	GPE
ftr-325	2758	1	united states	GPE
ftr-325	2758	2	107	CARDINAL
ftr-325	2758	3	2011-2046	DATE
ftr-325	2760	1	reg	CARDINAL
ftr-325	2761	1	301.6227(d)-1	CARDINAL
ftr-325	2761	2	8802	DATE
ftr-325	2762	1	fifth	ORDINAL
ftr-325	2763	1	 section 7422(h	DATE
ftr-325	2763	2	6230(c	CARDINAL
ftr-325	2764	1	section 6228(b	LAW
ftr-325	2764	2	irs	ORG
ftr-325	2765	1	640	CARDINAL
ftr-325	2765	2	florida	GPE
ftr-325	2766	1	13:10	CARDINAL
ftr-325	2766	2	irs	ORG
ftr-325	2767	1	section 6230(c	LAW
ftr-325	2768	1	aar	NORP
ftr-325	2769	1	reg	CARDINAL
ftr-325	2770	1	8082	DATE
ftr-325	2770	2	irs	ORG
ftr-325	2772	1		CARDINAL
ftr-325	2773	1	irs	ORG
ftr-325	2775	1	6224	DATE
ftr-325	2776	1		CARDINAL
ftr-325	2778	1	g. miscellaneous 1	PERSON
ftr-325	2778	2	k-1s	NORP
ftr-325	2779	1	rev	PERSON
ftr-325	2779	2	proc	PERSON
ftr-325	2780	1	2012-17	DATE
ftr-325	2780	2	2012-10	DATE
ftr-325	2781	1	453	CARDINAL
ftr-325	2781	2	2/13/12	CARDINAL
ftr-325	2782	1	irs	ORG
ftr-325	2783	1	proc	PERSON
ftr-325	2784	1	641	CARDINAL
ftr-325	2785	1	2	CARDINAL
ftr-325	2786	1	l.p.	GPE
ftr-325	2786	2	139	CARDINAL
ftr-325	2787	1	7	CARDINAL
ftr-325	2787	2	9/10/12	CARDINAL
ftr-325	2788	1	kpmg/jenkens & gilchrist	ORG
ftr-325	2788	2	two	CARDINAL
ftr-325	2789	1	irs	ORG
ftr-325	2789	2	john doe summons	PERSON
ftr-325	2789	3	jenkens & gilchrist	ORG
ftr-325	2789	4	irs	ORG
ftr-325	2789	5	one year	DATE
ftr-325	2789	6	irs	ORG
ftr-325	2789	7	1	CARDINAL
ftr-325	2789	8	irs	ORG
ftr-325	2789	9	2	CARDINAL
ftr-325	2791	1	costello v. united states	PERSON
ftr-325	2791	2	765	CARDINAL
ftr-325	2792	1	1003	DATE
ftr-325	2792	2	c.d. cal	ORG
ftr-325	2792	3	1991	DATE
ftr-325	2792	4	k-1s	NORP
ftr-325	2792	5	6229(e)(1	CARDINAL
ftr-325	2793	1	irs	ORG
ftr-325	2793	2	jenkens & gilchrist	ORG
ftr-325	2793	3	kpmg‘s john doe	PERSON
ftr-325	2793	4	more than one year	DATE
ftr-325	2796	1	irs	ORG
ftr-325	2797	1	6229(e)‘s	CARDINAL
ftr-325	2797	2	chevron	ORG
ftr-325	2797	3	u.s.a., inc.	ORG
ftr-325	2798	1	council, inc.	ORG
ftr-325	2798	2	467	CARDINAL
ftr-325	2798	3	837	CARDINAL
ftr-325	2798	4	1984	DATE
ftr-325	2799	1		CARDINAL
ftr-325	2802	1		CARDINAL
ftr-325	2803	1	irs	ORG
ftr-325	2803	2	1	CARDINAL
ftr-325	2803	3	irs	ORG
ftr-325	2803	4	2000-44	DATE
ftr-325	2803	5	2000-2	DATE
ftr-325	2803	6	255	CARDINAL
ftr-325	2803	7	642	CARDINAL
ftr-325	2803	8	florida	GPE
ftr-325	2803	9	13:10	CARDINAL
ftr-325	2803	10	2	CARDINAL
ftr-325	2803	11	irs	ORG
ftr-325	2803	12	3	CARDINAL
ftr-325	2803	13	irs	ORG
ftr-325	2804	1	vii	PERSON
ftr-325	2804	2	1	CARDINAL
ftr-325	2805	1	kpmg opis	ORG
ftr-325	2806	1	blum v. commissioner	PERSON
ftr-325	2806	2	t.c.	PERSON
ftr-325	2807	1	2012-16	DATE
ftr-325	2807	2	$45 million	MONEY
ftr-325	2807	3	kpmg opis	ORG
ftr-325	2808	1	6662	DATE
ftr-325	2809	1	2.	CARDINAL
ftr-325	2809	2	october 25th	DATE
ftr-325	2810	1	march 14th	DATE
ftr-325	2811	1	crispin v. commissioner	PERSON
ftr-325	2811	2	t.c.	PERSON
ftr-325	2812	1	2012	CARDINAL
ftr-325	2812	2	3/14/12	CARDINAL
ftr-325	2812	3	third	ORDINAL
ftr-325	2813	1	2001	DATE
ftr-325	2813	2	about $7 million	MONEY
ftr-325	2815	1	kroupa	PERSON
ftr-325	2815	2	third	ORDINAL
ftr-325	2815	3	157	CARDINAL
ftr-325	2815	4	231	CARDINAL
ftr-325	2815	5	3d	CARDINAL
ftr-325	2815	6	1998	DATE
ftr-325	2816	1		CARDINAL
ftr-325	2816	2	kroupa	PERSON
ftr-325	2816	3	the 40 percent	PERCENT
ftr-325	2818	1	3	CARDINAL
ftr-325	2818	2	t.c.	PERSON
ftr-325	2819	1	2012-106	DATE
ftr-325	2820	1	2013	DATE
ftr-325	2820	2	643	CARDINAL
ftr-325	2820	3	kpmg	ORG
ftr-325	2822	1	―formula	DATE
ftr-325	2823	1	kpmg	ORG
ftr-325	2825	1		CARDINAL
ftr-325	2826	1	irs	ORG
ftr-325	2827	1	4.	CARDINAL
ftr-325	2828	1	hewlett-packard co.	ORG
ftr-325	2828	2	t.c.	PERSON
ftr-325	2829	1	2012	CARDINAL
ftr-325	2829	2	135	CARDINAL
ftr-325	2829	3	5/14/12	CARDINAL
ftr-325	2830	1	aig	ORG
ftr-325	2830	2	hewlett-packard	ORG
ftr-325	2830	3	netherlands	GPE
ftr-325	2830	4	u.s.	GPE
ftr-325	2830	5	netherlands	GPE
ftr-325	2831	1	the dutch bank	ORG
ftr-325	2831	2	aig	ORG
ftr-325	2831	3	dutch	NORP
ftr-325	2832	1	dutch	NORP
ftr-325	2833	1	2003	DATE
ftr-325	2833	2	hewlett-packard	ORG
ftr-325	2835	1	disallowed hewlett-packard‘s	PERSON
ftr-325	2835	2	165	CARDINAL
ftr-325	2835	3	644	CARDINAL
ftr-325	2835	4	florida	GPE
ftr-325	2836	1	13:10 termination date	DATE
ftr-325	2837	1	$15.5 million	MONEY
ftr-325	2837	2	aig	ORG
ftr-325	2838	1	813	CARDINAL
ftr-325	2838	2	293	CARDINAL
ftr-325	2838	3	296	CARDINAL
ftr-325	2838	4	9th	ORDINAL
ftr-325	2838	5	1987	DATE
ftr-325	2838	6	new phoenix sunrise corp.	ORG
ftr-325	2839	1	132 t.c	QUANTITY
ftr-325	2839	2	161	CARDINAL
ftr-325	2839	3	186	CARDINAL
ftr-325	2839	4	2009	DATE
ftr-325	2839	5	aff’d 408	CARDINAL
ftr-325	2841	1	908	CARDINAL
ftr-325	2841	2	6th	ORDINAL
ftr-325	2841	3	2010	DATE
ftr-325	2842	1	hewlett-packard	ORG
ftr-325	2843	1	5	CARDINAL
ftr-325	2844	1	section 351	LAW
ftr-325	2844	2	approximately $38 million	MONEY
ftr-325	2844	3	11,000	MONEY
ftr-325	2844	4	nine years	DATE
ftr-325	2845	1	first	ORDINAL
ftr-325	2846	1	gerdau macsteel, inc.	PERSON
ftr-325	2847	1	139	CARDINAL
ftr-325	2848	1	5	CARDINAL
ftr-325	2849	1	over $41 million	MONEY
ftr-325	2849	2	two	CARDINAL
ftr-325	2849	3	1997	DATE
ftr-325	2849	4	deloitte & touche	ORG
ftr-325	2849	5	approximately $38 million	MONEY
ftr-325	2849	6	―double	PERSON
ftr-325	2852	1	two	CARDINAL
ftr-325	2852	2	1	CARDINAL
ftr-325	2852	3	quanex	DATE
ftr-325	2852	4	100	MONEY
ftr-325	2852	5	9.5%	PERCENT
ftr-325	2852	6	quarterly	DATE
ftr-325	2852	7	quanex	DATE
ftr-325	2852	8	five years	DATE
ftr-325	2852	9	seven years	DATE
ftr-325	2852	10	125	MONEY
ftr-325	2852	11	2	CARDINAL
ftr-325	2852	12	quanex	DATE
ftr-325	2852	13	38,000,000	MONEY
ftr-325	2852	14	37,989,000	MONEY
ftr-325	2852	15	3	CARDINAL
ftr-325	2852	16	$38 million	MONEY
ftr-325	2852	17	4	CARDINAL
ftr-325	2852	18	11,000	MONEY
ftr-325	2853	1	$38 million	MONEY
ftr-325	2853	2	351	CARDINAL
ftr-325	2853	3	2013	DATE
ftr-325	2853	4	645	CARDINAL
ftr-325	2854	1	95-74	CARDINAL
ftr-325	2854	2	$38 million	MONEY
ftr-325	2854	3	37,989,000	MONEY
ftr-325	2855	1	37,989,000	MONEY
ftr-325	2856	1	seven-year	DATE
ftr-325	2856	2	125	MONEY
ftr-325	2859	1	$38 million	MONEY
ftr-325	2860	1	two	CARDINAL
ftr-325	2861	1		CARDINAL
ftr-325	2862	1	first	ORDINAL
ftr-325	2863	1	sec	ORG
ftr-325	2865	1	irs	ORG
ftr-325	2866	1	351(g)(1)(a	DATE
ftr-325	2867	1	§§ 1001	ORG
ftr-325	2867	2	1012	DATE
ftr-325	2868	1		CARDINAL
ftr-325	2868	2	162	CARDINAL
ftr-325	2868	3	352,251	MONEY
ftr-325	2870	1	20 percent	PERCENT
ftr-325	2871	1	approximately $38 million	MONEY
ftr-325	2871	2	11,000	MONEY
ftr-325	2872	1		CARDINAL
ftr-325	2872	2	646	CARDINAL
ftr-325	2872	3	florida	GPE
ftr-325	2873	1	13:10	TIME
ftr-325	2874	1	fifth	ORDINAL
ftr-325	2874	2	902	CARDINAL
ftr-325	2874	3	380	CARDINAL
ftr-325	2874	4	5th	ORDINAL
ftr-325	2874	5	1990	DATE
ftr-325	2874	6	rev’g t.c.	PERSON
ftr-325	2875	1	1988	DATE
ftr-325	2875	2	408	CARDINAL
ftr-325	2875	3	todd v. commissioner	PERSON
ftr-325	2875	4	862	CARDINAL
ftr-325	2875	5	540	CARDINAL
ftr-325	2875	6	5th	ORDINAL
ftr-325	2875	7	1988	DATE
ftr-325	2876	1	aff’g 89 t.c	QUANTITY
ftr-325	2876	2	912	CARDINAL
ftr-325	2876	3	1987	DATE
ftr-325	2876	4	40 percent	PERCENT
ftr-325	2876	5	irs	ORG
ftr-325	2877	1	6	CARDINAL
ftr-325	2877	2	a few years	DATE
ftr-325	2877	3	―no	CARDINAL
ftr-325	2877	4	no!‖	GPE
ftr-325	2877	5	oil co.	ORG
ftr-325	2877	6	139	CARDINAL
ftr-325	2878	1	6	CARDINAL
ftr-325	2879	1	the relevant years (fiscal years ending	DATE
ftr-325	2879	2	9/30/96	CARDINAL
ftr-325	2879	3	9/30/02	CARDINAL
ftr-325	2879	4	only the years ending in 2000	DATE
ftr-325	2879	5	2002	DATE
ftr-325	2880	1	the fiscal year ending in 1996	DATE
ftr-325	2880	2	29,100,000	MONEY
ftr-325	2880	3	90	CARDINAL
ftr-325	2880	4	deloitte & touche	ORG
ftr-325	2881	1	29,100,000	MONEY
ftr-325	2881	2	29,070,000	MONEY
ftr-325	2881	3	351	CARDINAL
ftr-325	2882	1	95-74	CARDINAL
ftr-325	2882	2	29,100,000	MONEY
ftr-325	2882	3	29,070,000	MONEY
ftr-325	2883	1	three days later	DATE
ftr-325	2883	2	25,200	MONEY
ftr-325	2883	3	29,074,800	MONEY
ftr-325	2884	1	18,347,205	MONEY
ftr-325	2884	2	its 1996	DATE
ftr-325	2884	3	1999	DATE
ftr-325	2884	4	years	DATE
ftr-325	2885	1	10,727,595	MONEY
ftr-325	2885	2	2000	DATE
ftr-325	2885	3	2002	DATE
ftr-325	2885	4	irs	ORG
ftr-325	2886	1	90	CARDINAL
ftr-325	2886	2	the years 2000 through 2002	DATE
ftr-325	2886	3	162	CARDINAL
ftr-325	2886	4	11,109,962	MONEY
ftr-325	2886	5	those years	DATE
ftr-325	2887	1	irs	ORG
ftr-325	2888	1	irs	ORG
ftr-325	2888	2	years	DATE
ftr-325	2888	3	11,109,962	MONEY
ftr-325	2888	4	2000 through	DATE
ftr-325	2888	5	2002	DATE
ftr-325	2889	1	wherry	PERSON
ftr-325	2889	2	charles ilfeld co.	PERSON
ftr-325	2889	3	v. hernandez	PERSON
ftr-325	2889	4	292	CARDINAL
ftr-325	2889	5	u.s.	GPE
ftr-325	2889	6	1934	DATE
ftr-325	2889	7	2013	DATE
ftr-325	2889	8	647	CARDINAL
ftr-325	2889	9	―double	PERSON
ftr-325	2889	10	years 1996 through 1999	DATE
ftr-325	2890	1	ninth	ORDINAL
ftr-325	2890	2	congress	ORG
ftr-325	2890	3	162	CARDINAL
ftr-325	2891	1	ninth	ORDINAL
ftr-325	2891	2	stewart v. united states	PERSON
ftr-325	2891	3	739	CARDINAL
ftr-325	2891	4	411	CARDINAL
ftr-325	2891	5	9th	ORDINAL
ftr-325	2891	6	1984	DATE
ftr-325	2891	7	charles ilfeld co.	ORG
ftr-325	2891	8	irs	ORG
ftr-325	2892	1	7	CARDINAL
ftr-325	2893	1	llc v. united states	ORG
ftr-325	2893	2	440	CARDINAL
ftr-325	2893	3	f. supp	PERSON
ftr-325	2894	1	2d 608	DATE
ftr-325	2894	2	7/20/06	CARDINAL
ftr-325	2895	1	752	CARDINAL
ftr-325	2896	1	2000-44	DATE
ftr-325	2896	2	2000-2	DATE
ftr-325	2896	3	255	CARDINAL
ftr-325	2898	1	1.752-6	CARDINAL
ftr-325	2898	2	9062	DATE
ftr-325	2900	1	a. klamath	PERSON
ftr-325	2901	1	the holland & hart	ORG
ftr-325	2901	2	olson	PERSON
ftr-325	2901	3	authority.‖	GPE
ftr-325	2901	4	llc v. united states	ORG
ftr-325	2901	5	472	CARDINAL
ftr-325	2902	1	2d 885	CARDINAL
ftr-325	2903	1	1999	DATE
ftr-325	2904	1	648	CARDINAL
ftr-325	2904	2	florida	GPE
ftr-325	2904	3	13:10	CARDINAL
ftr-325	2904	4	752	CARDINAL
ftr-325	2905	1	llc v. united states	ORG
ftr-325	2905	2	99	CARDINAL
ftr-325	2905	3	2007-2001	DATE
ftr-325	2906	1	first	ORDINAL
ftr-325	2906	2	752	PRODUCT
ftr-325	2907	1	second	ORDINAL
ftr-325	2907	2	patterson	PERSON
ftr-325	2907	3	presidio	ORG
ftr-325	2908	1	llc v. united states	ORG
ftr-325	2908	2	568	CARDINAL
ftr-325	2908	3	537	CARDINAL
ftr-325	2908	4	5th	ORDINAL
ftr-325	2909	1	5/21/09	CARDINAL
ftr-325	2910	1	fifth	ORDINAL
ftr-325	2910	2	garza	PERSON
ftr-325	2910	3		CARDINAL
ftr-325	2910	4	garza	PERSON
ftr-325	2910	5	patterson	PERSON
ftr-325	2913	1	stuart smith	PERSON
ftr-325	2913	2	treasury	ORG
ftr-325	2913	3	230	CARDINAL
ftr-325	2915	1	2013	DATE
ftr-325	2915	2	649	CARDINAL
ftr-325	2916	1	llc v. united states	ORG
ftr-325	2916	2	110	CARDINAL
ftr-325	2916	3	2012-6021	DATE
ftr-325	2917	1	fifth	ORDINAL
ftr-325	2918	1	united states	GPE
ftr-325	2918	2	568	CARDINAL
ftr-325	2918	3	537	CARDINAL
ftr-325	2918	4	5th	ORDINAL
ftr-325	2918	5	2009	DATE
ftr-325	2919	1	903,000	MONEY
ftr-325	2919	2	212	CARDINAL
ftr-325	2922	1	gilstrap	PERSON
ftr-325	2922	2	―who	PERSON
ftr-325	2923	1	250,000	MONEY
ftr-325	2925	1	―tax	NORP
ftr-325	2925	2	2012	DATE
ftr-325	2926	1	1	CARDINAL
ftr-325	2927	1	proc	PERSON
ftr-325	2928	1	2013-11	DATE
ftr-325	2928	2	2013-2	DATE
ftr-325	2929	1	269	CARDINAL
ftr-325	2931	1	1.6011-4(b)(5	CARDINAL
ftr-325	2933	1	1.6011-4(b)(2	CARDINAL
ftr-325	2934	1	6011	CARDINAL
ftr-325	2934	2	1	CARDINAL
ftr-325	2934	3	650	CARDINAL
ftr-325	2934	4	florida	GPE
ftr-325	2935	1	13:10	CARDINAL
ftr-325	2935	2	§§ 358	ORG
ftr-325	2935	3	1014	DATE
ftr-325	2935	4	1015	DATE
ftr-325	2935	5	1031(d	CARDINAL
ftr-325	2935	6	2	CARDINAL
ftr-325	2935	7	3	CARDINAL
ftr-325	2935	8	4	CARDINAL
ftr-325	2935	9	5	CARDINAL
ftr-325	2936	1	1.1092(b)-4	ORDINAL
ftr-325	2936	2	6	CARDINAL
ftr-325	2936	3	1	CARDINAL
ftr-325	2936	4	7	CARDINAL
ftr-325	2938	1	2012	DATE
ftr-325	2940	1	1	CARDINAL
ftr-325	2942	1	ocean pines association, inc.	ORG
ftr-325	2943	1	135	CARDINAL
ftr-325	2943	2	276	CARDINAL
ftr-325	2943	3	8/30/10	CARDINAL
ftr-325	2945	1	eight miles	QUANTITY
ftr-325	2947	1	association‘s	PERSON
ftr-325	2949	1	third	ORDINAL
ftr-325	2949	2	night	TIME
ftr-325	2949	3	the off season	DATE
ftr-325	2951	1	irs	ORG
ftr-325	2951	2	ubit	PERSON
ftr-325	2952	1	morrison	PERSON
ftr-325	2953	1	2013	DATE
ftr-325	2953	2	651	CARDINAL
ftr-325	2954	1	ubit.	GPE
ftr-325	2955	1	512(b)(3)(a)(i	CARDINAL
ftr-325	2957	1	a. affirmed	PERSON
ftr-325	2958	1	ocean pines association, inc.	ORG
ftr-325	2959	1	672	CARDINAL
ftr-325	2959	2	284	CARDINAL
ftr-325	2959	3	4th	ORDINAL
ftr-325	2960	1	3/2/12	DATE
ftr-325	2961	1	fourth	ORDINAL
ftr-325	2961	2	motz	PERSON
ftr-325	2962	1	three	CARDINAL
ftr-325	2963	1	first	ORDINAL
ftr-325	2965	1	second	ORDINAL
ftr-325	2965	2	association‘s	PERSON
ftr-325	2965	3	association‘s	PERSON
ftr-325	2965	4	501(c)(4	CARDINAL
ftr-325	2965	5	third	ORDINAL
ftr-325	2965	6	―congress‘s	ORG
ftr-325	2965	7	501(c)(4	CARDINAL
ftr-325	2970	1	2.	CARDINAL
ftr-325	2971	1	reg-144267-11	DATE
ftr-325	2971	2	77	CARDINAL
ftr-325	2971	3	23429	DATE
ftr-325	2971	4	4/19/12	CARDINAL
ftr-325	2972	1	nine	CARDINAL
ftr-325	2974	1	one	CARDINAL
ftr-325	2974	2	652	CARDINAL
ftr-325	2974	3	florida	GPE
ftr-325	2975	1	13:10	CARDINAL
ftr-325	2976	1	1	CARDINAL
ftr-325	2977	1	carpenter v. commissioner	PERSON
ftr-325	2977	2	t.c.	PERSON
ftr-325	2978	1	2012-1	DATE
ftr-325	2981	1	170(h)(1	CARDINAL
ftr-325	2982	1	2	CARDINAL
ftr-325	2983	1	rolfs	PERSON
ftr-325	2984	1	135	CARDINAL
ftr-325	2984	2	471	CARDINAL
ftr-325	2984	3	11/4/10	CARDINAL
ftr-325	2987	1	76,000	MONEY
ftr-325	2987	2	after‖	NORP
ftr-325	2989	1	first	ORDINAL
ftr-325	2989	2	10,000	MONEY
ftr-325	2990	1	second	ORDINAL
ftr-325	2991	1	between $100 and $1,000	MONEY
ftr-325	2992	1	hernandez v. commissioner	ORG
ftr-325	2992	2	490	CARDINAL
ftr-325	2992	3	u.s.	GPE
ftr-325	2992	4	1989	DATE
ftr-325	2992	5	united states	GPE
ftr-325	2992	6	american bar endowment	ORG
ftr-325	2992	7	477	CARDINAL
ftr-325	2992	8	105	CARDINAL
ftr-325	2992	9	1986	DATE
ftr-325	2993	1	after‖	NORP
ftr-325	2994	1	2013	DATE
ftr-325	2994	2	653	CARDINAL
ftr-325	2995	1	rolfs	PERSON
ftr-325	2996	1	668	CARDINAL
ftr-325	2996	2	888	CARDINAL
ftr-325	2996	3	7th	ORDINAL
ftr-325	2996	4	2/8/12	DATE
ftr-325	2997	1	hamilton	PERSON
ftr-325	2997	2	seventh	ORDINAL
ftr-325	2998	1	seventh	ORDINAL
ftr-325	3004	1	patel	PERSON
ftr-325	3004	2	138 t.c	PERSON
ftr-325	3006	1	23	CARDINAL
ftr-325	3006	2	6/27/12	CARDINAL
ftr-325	3007	1	2006	DATE
ftr-325	3010	1	339,504	MONEY
ftr-325	3010	2	irs	ORG
ftr-325	3011	1	dawson	PERSON
ftr-325	3011	2	irs	ORG
ftr-325	3012	1	virginia	GPE
ftr-325	3014	1	section 170(f)(3	LAW
ftr-325	3015	1	scharf v. commissioner	ORG
ftr-325	3015	2	t.c.	PERSON
ftr-325	3016	1	1973-265	DATE
ftr-325	3016	2	654	CARDINAL
ftr-325	3016	3	florida	GPE
ftr-325	3017	1	13:10	CARDINAL
ftr-325	3018	1		CARDINAL
ftr-325	3019	1		CARDINAL
ftr-325	3019	2	colvin	PERSON
ftr-325	3019	3	cohen	PERSON
ftr-325	3019	4	vasquez	GPE
ftr-325	3019	5	thornton	PERSON
ftr-325	3019	6	gustafson	PERSON
ftr-325	3019	7	morrison	PERSON
ftr-325	3020	1	paris	GPE
ftr-325	3021	1		CARDINAL
ftr-325	3021	2	halpern	PERSON
ftr-325	3021	3	foley	PERSON
ftr-325	3021	4	wherry	GPE
ftr-325	3022	1	department.‖	ORG
ftr-325	3022	2	rolfs v. commissioner	PERSON
ftr-325	3022	3	668	CARDINAL
ftr-325	3022	4	888	CARDINAL
ftr-325	3022	5	7th	ORDINAL
ftr-325	3022	6	2012	DATE
ftr-325	3022	7	aff’g 135	CARDINAL
ftr-325	3022	8	471	CARDINAL
ftr-325	3022	9	2010	DATE
ftr-325	3022	10	―must	DATE
ftr-325	3023	1		CARDINAL
ftr-325	3023	2	kerrigan	PERSON
ftr-325	3024	1	3	CARDINAL
ftr-325	3025	1	esgar corp.	ORG
ftr-325	3026	1	t.c.	PERSON
ftr-325	3027	1	2012-35	DATE
ftr-325	3033	1	wherry	PERSON
ftr-325	3035	1	2013	DATE
ftr-325	3035	2	655	CARDINAL
ftr-325	3036	1	probability‘‖.	NORP
ftr-325	3037	1	85	CARDINAL
ftr-325	3037	2	677	CARDINAL
ftr-325	3037	3	689	CARDINAL
ftr-325	3037	4	1985	DATE
ftr-325	3039	1	olson v. united states	PERSON
ftr-325	3039	2	292	CARDINAL
ftr-325	3039	3	u.s.	GPE
ftr-325	3039	4	246	CARDINAL
ftr-325	3039	5	257	CARDINAL
ftr-325	3039	6	1934	DATE
ftr-325	3041	1	united states	GPE
ftr-325	3041	2	69.1 acres	QUANTITY
ftr-325	3041	3	942	CARDINAL
ftr-325	3041	4	290	CARDINAL
ftr-325	3041	5	292	CARDINAL
ftr-325	3041	6	4th	ORDINAL
ftr-325	3041	7	1991	DATE
ftr-325	3043	1	the year	DATE
ftr-325	3044	1	2004	DATE
ftr-325	3044	2	wherry	PERSON
ftr-325	3045	1	wherry	PERSON
ftr-325	3045	2	6662(b)(3	CARDINAL
ftr-325	3045	3	irs	ORG
ftr-325	3046	1	4	CARDINAL
ftr-325	3046	2	four	CARDINAL
ftr-325	3046	3	columbus	GPE
ftr-325	3046	4	georgia	GPE
ftr-325	3047	1	butler v. commissioner	PERSON
ftr-325	3047	2	t.c.	PERSON
ftr-325	3048	1	2012-72	DATE
ftr-325	3048	2	3/19/12	CARDINAL
ftr-325	3049	1	about $10 million	MONEY
ftr-325	3049	2	four	CARDINAL
ftr-325	3049	3	columbus	GPE
ftr-325	3049	4	georgia	GPE
ftr-325	3050	1	about $6.5 million	MONEY
ftr-325	3051	1	irs	ORG
ftr-325	3052	1	two	CARDINAL
ftr-325	3053	1	656	CARDINAL
ftr-325	3053	2	florida	GPE
ftr-325	3053	3	13:10 	CARDINAL
ftr-325	3053	4	irs	ORG
ftr-325	3057	1	one	CARDINAL
ftr-325	3057	2	36 acres	QUANTITY
ftr-325	3057	3	2-acre	QUANTITY
ftr-325	3057	4	one	CARDINAL
ftr-325	3057	5	two-acre	QUANTITY
ftr-325	3059	1	gazebos	GPE
ftr-325	3060	1	two-acre	QUANTITY
ftr-325	3064	1		CARDINAL
ftr-325	3064	2	wells	PERSON
ftr-325	3065	1	2013	DATE
ftr-325	3065	2	657	CARDINAL
ftr-325	3065	3	easements.‖ 5	DATE
ftr-325	3067	1	mitchell v. commissioner	PERSON
ftr-325	3067	2	138 t.c	PERSON
ftr-325	3069	1	16	CARDINAL
ftr-325	3069	2	4/3/12	DATE
ftr-325	3070	1	2003	DATE
ftr-325	3070	2	over 180 acres	QUANTITY
ftr-325	3071	1	2005	DATE
ftr-325	3072	1	2003	DATE
ftr-325	3072	2	irs	ORG
ftr-325	3073	1	reg	CARDINAL
ftr-325	3074	1	1.170a-14(g)(2	CARDINAL
ftr-325	3075	1	1.170a-14(g)(3	CARDINAL
ftr-325	3075	2	reg	CARDINAL
ftr-325	3076	1	1.170a-14(g)(2	CARDINAL
ftr-325	3078	1	1.170a-14(g)(3	CARDINAL
ftr-325	3080	1	haines	PERSON
ftr-325	3080	2	reg	CARDINAL
ftr-325	3081	1	1.170a-14(g)(3	CARDINAL
ftr-325	3081	2	reg	CARDINAL
ftr-325	3082	1	1.170a14(g)(2	CARDINAL
ftr-325	3082	2	kaufman v. commissioner	PERSON
ftr-325	3082	3	136 t.c	QUANTITY
ftr-325	3083	1	294	CARDINAL
ftr-325	3083	2	2011	DATE
ftr-325	3083	3	kaufman v. commissioner	PERSON
ftr-325	3083	4	134	CARDINAL
ftr-325	3083	5	182	CARDINAL
ftr-325	3083	6	2010	DATE
ftr-325	3083	7	carpenter v. commissioner	PERSON
ftr-325	3083	8	t.c.	PERSON
ftr-325	3084	1	2012-1	DATE
ftr-325	3084	2	t.c.	PERSON
ftr-325	3085	1	2009	CARDINAL
ftr-325	3085	2	646	CARDINAL
ftr-325	3085	3	6	CARDINAL
ftr-325	3085	4	d.c	GPE
ftr-325	3085	5	2011	DATE
ftr-325	3086	1	reg	CARDINAL
ftr-325	3087	1	1.170a-14(g)(2	CARDINAL
ftr-325	3090	1	6	CARDINAL
ftr-325	3090	2	irs	ORG
ftr-325	3092	1	kaufman v. commissioner	PERSON
ftr-325	3092	2	134	CARDINAL
ftr-325	3092	3	182	CARDINAL
ftr-325	3092	4	4/26/10	CARDINAL
ftr-325	3093	1	halpern	PERSON
ftr-325	3093	2	658	CARDINAL
ftr-325	3093	3	florida	GPE
ftr-325	3094	1	13:10	CARDINAL
ftr-325	3097	1	a.	PERSON
ftr-325	3098	1	kaufman v. commissioner	PERSON
ftr-325	3098	2	136 t.c	QUANTITY
ftr-325	3099	1	294	CARDINAL
ftr-325	3099	2	4/4/11	CARDINAL
ftr-325	3100	1	halpern	PERSON
ftr-325	3101	1	2003	DATE
ftr-325	3101	2	2004	DATE
ftr-325	3101	3	2003	DATE
ftr-325	3101	4	zero	CARDINAL
ftr-325	3101	5	2004	DATE
ftr-325	3104	1		CARDINAL
ftr-325	3105	1	6662	DATE
ftr-325	3105	2	irs	ORG
ftr-325	3105	3	2003	DATE
ftr-325	3106	1	first	ORDINAL
ftr-325	3109	1	kaufman v. commissioner	PERSON
ftr-325	3109	2	687	CARDINAL
ftr-325	3109	3	21	CARDINAL
ftr-325	3111	1	first	ORDINAL
ftr-325	3111	2	2013	DATE
ftr-325	3111	3	659	CARDINAL
ftr-325	3112	1	boudin‘s	PERSON
ftr-325	3112	2	1	CARDINAL
ftr-325	3112	3	michael allan wolf ed.	PERSON
ftr-325	3112	4	matthew bender & co.	ORG
ftr-325	3112	5	2012	DATE
ftr-325	3112	6	massachusetts	GPE
ftr-325	3112	7	6	CARDINAL
ftr-325	3112	8	congress	ORG
ftr-325	3113	1	united states	ORG
ftr-325	3113	2	cleveland indians baseball co.	ORG
ftr-325	3113	3	532	CARDINAL
ftr-325	3113	4	200	CARDINAL
ftr-325	3113	5	220	CARDINAL
ftr-325	3113	6	2001	DATE
ftr-325	3114	1	first	ORDINAL
ftr-325	3114	2	136 t.c	QUANTITY
ftr-325	3115	1	313	CARDINAL
ftr-325	3115	2	third	ORDINAL
ftr-325	3115	3		CARDINAL
ftr-325	3115	4	first	ORDINAL
ftr-325	3115	5	kaufmans	NORP
ftr-325	3115	6	v. simmons	PERSON
ftr-325	3115	7	646	CARDINAL
ftr-325	3115	8	6	CARDINAL
ftr-325	3115	9	d.c	GPE
ftr-325	3115	10	cir. 2011	ORG
ftr-325	3116	1	646	CARDINAL
ftr-325	3116	2	10	CARDINAL
ftr-325	3117	1		CARDINAL
ftr-325	3118	1	irs	ORG
ftr-325	3119	1	6	CARDINAL
ftr-325	3119	2	michael allan wolf	PERSON
ftr-325	3119	3	mcmahon	PERSON
ftr-325	3120	1	660	CARDINAL
ftr-325	3120	2	florida	GPE
ftr-325	3120	3	13:10 	CARDINAL
ftr-325	3122	1	kaufmans	NORP
ftr-325	3123	1	―all	NORP
ftr-325	3126	1		CARDINAL
ftr-325	3126	2	kaufmans	NORP
ftr-325	3126	3	7	CARDINAL
ftr-325	3128	1	minnick v. commissioner	PERSON
ftr-325	3128	2	t.c.	PERSON
ftr-325	3129	1	2012	CARDINAL
ftr-325	3129	2	345	CARDINAL
ftr-325	3130	1	morrison	PERSON
ftr-325	3131	1	1.170a-14(g)(2	CARDINAL
ftr-325	3132	1	138 t.c	PERSON
ftr-325	3132	2	324	CARDINAL
ftr-325	3132	3	2012	DATE
ftr-325	3133	1	8	CARDINAL
ftr-325	3135	1	tango sierra chit	ORG
ftr-325	3135	2	the 1950s	DATE
ftr-325	3135	3	cohen won‘t	PERSON
ftr-325	3136	1	durden v. commissioner	PERSON
ftr-325	3136	2	t.c.	PERSON
ftr-325	3137	1	2012	CARDINAL
ftr-325	3137	2	140	CARDINAL
ftr-325	3137	3	5/17/12	CARDINAL
ftr-325	3138	1	2013	DATE
ftr-325	3138	2	661	CARDINAL
ftr-325	3138	3	1/10/08	CARDINAL
ftr-325	3138	4	2007	DATE
ftr-325	3138	5	250	MONEY
ftr-325	3138	6	22,517	MONEY
ftr-325	3139	1	second	ORDINAL
ftr-325	3139	2	6/21/09	CARDINAL
ftr-325	3139	3	irs	ORG
ftr-325	3140	1	cohen	PERSON
ftr-325	3140	2	second	ORDINAL
ftr-325	3140	3	first	ORDINAL
ftr-325	3140	4	250	MONEY
ftr-325	3141	1		CARDINAL
ftr-325	3142	1	irs	ORG
ftr-325	3143	1	9	CARDINAL
ftr-325	3144	1	t.c.	PERSON
ftr-325	3145	1	2012152	CARDINAL
ftr-325	3145	2	5/29/12	CARDINAL
ftr-325	3146	1	five	CARDINAL
ftr-325	3146	2	millions of dollars	MONEY
ftr-325	3147	1	over $3,000,000	MONEY
ftr-325	3147	2	over $15,000,000	MONEY
ftr-325	3148	1	―i	PERSON
ftr-325	3149	1	two	CARDINAL
ftr-325	3150	1	first	ORDINAL
ftr-325	3150	2	6	CARDINAL
ftr-325	3151	1	second	ORDINAL
ftr-325	3152	1	second	ORDINAL
ftr-325	3152	2	irs	ORG
ftr-325	3154	1	8283	DATE
ftr-325	3155	1	662	CARDINAL
ftr-325	3155	2	florida	GPE
ftr-325	3155	3	13:10	CARDINAL
ftr-325	3155	4	holmes	PERSON
ftr-325	3155	5	irs	ORG
ftr-325	3155	6	―substantial	ORG
ftr-325	3156	1	holmes	PERSON
ftr-325	3156	2	more than $5,000	MONEY
ftr-325	3157	1	―we	CARDINAL
ftr-325	3157	2	form‘s	ORG
ftr-325	3158	1	10	CARDINAL
ftr-325	3160	1	averyt v. commissioner	PERSON
ftr-325	3160	2	t.c.	PERSON
ftr-325	3161	1	2012-198	DATE
ftr-325	3161	2	7/16/12	CARDINAL
ftr-325	3162	1	―no	CARDINAL
ftr-325	3164	1	90-12	CARDINAL
ftr-325	3164	2	2.05	CARDINAL
ftr-325	3164	3	1990-1	DATE
ftr-325	3164	4	471	CARDINAL
ftr-325	3164	5	472	CARDINAL
ftr-325	3165	1		CARDINAL
ftr-325	3166	1	section 170(f)(8)(c	LAW
ftr-325	3166	2	one	CARDINAL
ftr-325	3166	3	the year	DATE
ftr-325	3167	1	11	CARDINAL
ftr-325	3170	1	llc v. commissioner	ORG
ftr-325	3170	2	t.c.	PERSON
ftr-325	3171	1	2012	CARDINAL
ftr-325	3171	2	282	CARDINAL
ftr-325	3172	1	2013	DATE
ftr-325	3172	2	663	CARDINAL
ftr-325	3172	3	paris	GPE
ftr-325	3174	1	12	CARDINAL
ftr-325	3175	1	irs	ORG
ftr-325	3176	1	irby v. commissioner	PERSON
ftr-325	3176	2	139	CARDINAL
ftr-325	3178	1	14	CARDINAL
ftr-325	3179	1	jacobs	PERSON
ftr-325	3182	1	reg	CARDINAL
ftr-325	3184	1	jacobs	PERSON
ftr-325	3185	1	section 170(h	LAW
ftr-325	3187	1	664	CARDINAL
ftr-325	3187	2	florida	GPE
ftr-325	3187	3	13:10	CARDINAL
ftr-325	3188	1	irs	ORG
ftr-325	3188	2		CARDINAL
ftr-325	3189	1	jacobs	PERSON
ftr-325	3190	1	1	CARDINAL
ftr-325	3190	2	2	CARDINAL
ftr-325	3190	3	8283	DATE
ftr-325	3190	4	3	CARDINAL
ftr-325	3190	5	170(h	ORDINAL
ftr-325	3190	6	4	CARDINAL
ftr-325	3190	7	5	CARDINAL
ftr-325	3191	1	13	CARDINAL
ftr-325	3193	1	2012-52	DATE
ftr-325	3193	2	2012-35	DATE
ftr-325	3194	1	317	CARDINAL
ftr-325	3194	2	7/31/12	CARDINAL
ftr-325	3195	1	irs	ORG
ftr-325	3195	2	u.s.	GPE
ftr-325	3195	3	u.s.	GPE
ftr-325	3196	1	14	CARDINAL
ftr-325	3198	1	131	CARDINAL
ftr-325	3198	2	112	CARDINAL
ftr-325	3198	3	10/30/08	CARDINAL
ftr-325	3199	1	halpern	PERSON
ftr-325	3201	1	new orleans	GPE
ftr-325	3203	1	2013	DATE
ftr-325	3203	2	665	CARDINAL
ftr-325	3203	3	615	CARDINAL
ftr-325	3203	4	321	CARDINAL
ftr-325	3203	5	5th	ORDINAL
ftr-325	3204	1	8/10/10	CARDINAL
ftr-325	3205	1	barksdale	PERSON
ftr-325	3205	2	fifth	ORDINAL
ftr-325	3205	3	easement‘s	PRODUCT
ftr-325	3207	1	the maison blanche	ORG
ftr-325	3207	2	kress	PERSON
ftr-325	3207	3	maison blanche	ORG
ftr-325	3209	1		CARDINAL
ftr-325	3211	1	halpern	PERSON
ftr-325	3211	2	fifth	ORDINAL
ftr-325	3211	3	only $65,415	MONEY
ftr-325	3211	4	1,792,301	MONEY
ftr-325	3211	5	1,857,716	MONEY
ftr-325	3212	1	139	CARDINAL
ftr-325	3213	1	13	CARDINAL
ftr-325	3213	2	10/23/12	DATE
ftr-325	3214	1	halpern	PERSON
ftr-325	3215	1	halpern	PERSON
ftr-325	3217	1	halpern	PERSON
ftr-325	3218	1	666	CARDINAL
ftr-325	3218	2	florida	GPE
ftr-325	3218	3	13:10	CARDINAL
ftr-325	3219	1	halpern	PERSON
ftr-325	3221	1	―we	CARDINAL
ftr-325	3222	1	halpern	PERSON
ftr-325	3222	2	the maison blanche	ORG
ftr-325	3223	1	fifth	ORDINAL
ftr-325	3223	2	halpern	PERSON
ftr-325	3223	3	maison blanche	ORG
ftr-325	3223	4	kress building	PERSON
ftr-325	3224	1	approximately $1.86 million	MONEY
ftr-325	3224	2	$1.79 million	MONEY
ftr-325	3224	3	first	ORDINAL
ftr-325	3225	1	fifth	ORDINAL
ftr-325	3225	2	halpern	PERSON
ftr-325	3226	1	second	ORDINAL
ftr-325	3226	2	new orleans	GPE
ftr-325	3229	1	$1.86 million	MONEY
ftr-325	3229	2	400 percent	PERCENT
ftr-325	3230	1	2013	DATE
ftr-325	3230	2	667	CARDINAL
ftr-325	3231	1	15	CARDINAL
ftr-325	3232	1	congress	ORG
ftr-325	3233	1	2012	DATE
ftr-325	3233	2	70½ years or older	DATE
ftr-325	3233	3	100,000	MONEY
ftr-325	3233	4	170	CARDINAL
ftr-325	3233	5	years	DATE
ftr-325	3233	6	1/1/14	DATE
ftr-325	3234	1	january 2013	DATE
ftr-325	3234	2	12/31/12	DATE
ftr-325	3235	1	december 2012	DATE
ftr-325	3235	2	1/31/13	CARDINAL
ftr-325	3236	1	16	CARDINAL
ftr-325	3237	1	a few more years	DATE
ftr-325	3238	1	2012	DATE
ftr-325	3238	2	206	CARDINAL
ftr-325	3238	3	2013	DATE
ftr-325	3238	4	170	CARDINAL
ftr-325	3238	5	years	DATE
ftr-325	3238	6	12/31/05	CARDINAL
ftr-325	3238	7	up to 100%	PERCENT
ftr-325	3239	1	50%	PERCENT
ftr-325	3239	2	100%	PERCENT
ftr-325	3239	3	fifteen year	DATE
ftr-325	3240	1	1	CARDINAL
ftr-325	3242	1	ir-2009	ORG
ftr-325	3242	2	2009-51	DATE
ftr-325	3242	3	2009-1	DATE
ftr-325	3242	4	6/5/09	CARDINAL
ftr-325	3243	1	irs	ORG
ftr-325	3243	2	6/30/09	CARDINAL
ftr-325	3243	3	10-2008	DATE
ftr-325	3243	4	a united states	GPE
ftr-325	3243	5	united states	GPE
ftr-325	3244	1	the united states	GPE
ftr-325	3244	2	the united states	GPE
ftr-325	3245	1	31	CARDINAL
ftr-325	3245	2	‗person	GPE
ftr-325	3246	1	the united states	GPE
ftr-325	3246	2	the united states	GPE
ftr-325	3247	1	united states	GPE
ftr-325	3247	2	31	CARDINAL
ftr-325	3248	1	103.11(nn	CARDINAL
ftr-325	3249	1	united states	GPE
ftr-325	3250	1	a united states	GPE
ftr-325	3250	2	united states	GPE
ftr-325	3250	3	668	CARDINAL
ftr-325	3250	4	florida	GPE
ftr-325	3250	5	13:10	CARDINAL
ftr-325	3251	1	the united states	GPE
ftr-325	3251	2	u.s.	GPE
ftr-325	3252	1		CARDINAL
ftr-325	3253	1	this year	DATE
ftr-325	3253	2	a united states	GPE
ftr-325	3253	3	7-2000	DATE
ftr-325	3253	4	united states	GPE
ftr-325	3254	1	1	CARDINAL
ftr-325	3254	2	the united states	GPE
ftr-325	3254	3	2	CARDINAL
ftr-325	3254	4	3	CARDINAL
ftr-325	3254	5	4	CARDINAL
ftr-325	3255	1	2009-62	DATE
ftr-325	3255	2	2009-2	DATE
ftr-325	3255	3	260	CARDINAL
ftr-325	3256	1	irs	ORG
ftr-325	3256	2	6/30/10	CARDINAL
ftr-325	3258	1	75	CARDINAL
ftr-325	3258	2	2/26/10	CARDINAL
ftr-325	3259	1	―united states person‖	ORG
ftr-325	3259	2	―bank	ORG
ftr-325	3260	1	1	CARDINAL
ftr-325	3260	2	2010-23, 2010-1	DATE
ftr-325	3261	1	441	CARDINAL
ftr-325	3261	2	2/26/10	CARDINAL
ftr-325	3262	1	2009	DATE
ftr-325	3262	2	earlier calendar years	DATE
ftr-325	3262	3	6/30/11	CARDINAL
ftr-325	3262	4	6/30/10	CARDINAL
ftr-325	3264	1	2	CARDINAL
ftr-325	3264	2	2010-16	DATE
ftr-325	3264	3	20101c.b	CARDINAL
ftr-325	3264	4	450	CARDINAL
ftr-325	3264	5	2/26/10	CARDINAL
ftr-325	3265	1	irs	ORG
ftr-325	3265	2	u.s.	GPE
ftr-325	3265	3	u.s.	GPE
ftr-325	3265	4	2009	DATE
ftr-325	3265	5	earlier calendar years	DATE
ftr-325	3266	1	c. second	DATE
ftr-325	3266	2	third	ORDINAL
ftr-325	3267	1	8/31/11	CARDINAL
ftr-325	3268	1	ir-2011-14	CARDINAL
ftr-325	3268	2	2/8/11	CARDINAL
ftr-325	3269	1	2011	DATE
ftr-325	3269	2	2009	DATE
ftr-325	3269	3	25-percent	PERCENT
ftr-325	3269	4	2013	DATE
ftr-325	3269	5	669	CARDINAL
ftr-325	3269	6	8-year	DATE
ftr-325	3269	7	2009	DATE
ftr-325	3270	1	5 percent	PERCENT
ftr-325	3270	2	75,000	MONEY
ftr-325	3270	3	12.5 percent	PERCENT
ftr-325	3271	1	8/31/11	ORG
ftr-325	3272	1		CARDINAL
ftr-325	3272	2	90-day	DATE
ftr-325	3274	1	d.	NORP
ftr-325	3275	1	2011-54, 2011-29	DATE
ftr-325	3276	1	53	CARDINAL
ftr-325	3276	2	6/16/11	CARDINAL
ftr-325	3277	1	year 2009	DATE
ftr-325	3277	2	earlier calendar years	DATE
ftr-325	3278	1	11/1/11	DATE
ftr-325	3279	1	2010	DATE
ftr-325	3279	2	6/30/11	CARDINAL
ftr-325	3280	1		CARDINAL
ftr-325	3280	2	―all officers.―	ORG
ftr-325	3281	1	ir-2011-117	CARDINAL
ftr-325	3284	1	f.	PERSON
ftr-325	3284	2	u.s.	GPE
ftr-325	3285	1	77	CARDINAL
ftr-325	3285	2	9022	TIME
ftr-325	3285	3	2/15/12	CARDINAL
ftr-325	3286	1	the treasury department	ORG
ftr-325	3286	2	1471	CARDINAL
ftr-325	3286	3	1474	CARDINAL
ftr-325	3286	4	u.s.	GPE
ftr-325	3288	1	g. ♪♫	PERSON
ftr-325	3290	1	third	ORDINAL
ftr-325	3290	2	fourth	ORDINAL
ftr-325	3291	1	ir-2012-5	CARDINAL
ftr-325	3291	2	1/9/12	CARDINAL
ftr-325	3292	1	irs	ORG
ftr-325	3292	2	670	CARDINAL
ftr-325	3292	3	florida	GPE
ftr-325	3293	1	13:10	CARDINAL
ftr-325	3293	2	2011	DATE
ftr-325	3293	3	2009	DATE
ftr-325	3295	1	2011	DATE
ftr-325	3295	2	27.5 percent	PERCENT
ftr-325	3295	3	25 percent	PERCENT
ftr-325	3296	1	irs	ORG
ftr-325	3297	1	2	CARDINAL
ftr-325	3297	2	doj	ORG
ftr-325	3298	1	united states	ORG
ftr-325	3298	2	664	CARDINAL
ftr-325	3298	3	1052	CARDINAL
ftr-325	3298	4	6th	ORDINAL
ftr-325	3299	1	sixth	ORDINAL
ftr-325	3299	2	rogers	PERSON
ftr-325	3299	3	defendant‘s	GPE
ftr-325	3301	1	one year	DATE
ftr-325	3303	1	ten years or at age sixty-five	DATE
ftr-325	3305	1	irs	ORG
ftr-325	3305	2	1	CARDINAL
ftr-325	3305	3	2	CARDINAL
ftr-325	3305	4	3	CARDINAL
ftr-325	3305	5	4	CARDINAL
ftr-325	3305	6	5	CARDINAL
ftr-325	3306	1	2013	DATE
ftr-325	3307	1	671	CARDINAL
ftr-325	3307	2	1	CARDINAL
ftr-325	3309	1	rozin, inc.	ORG
ftr-325	3309	2	rozin	ORG
ftr-325	3309	3	2	CARDINAL
ftr-325	3309	4	3	CARDINAL
ftr-325	3309	5	about eighty-five percent	CARDINAL
ftr-325	3309	6	4	CARDINAL
ftr-325	3309	7	5	CARDINAL
ftr-325	3310	1	6	CARDINAL
ftr-325	3310	2	cohen	PERSON
ftr-325	3310	3	cohen	PERSON
ftr-325	3311	1	cohen	PERSON
ftr-325	3311	2	irs	ORG
ftr-325	3312	1	irs	ORG
ftr-325	3312	2	cohen	PERSON
ftr-325	3314	1	cohen‘s	PERSON
ftr-325	3314	2		CARDINAL
ftr-325	3316	1	3.	CARDINAL
ftr-325	3316	2	irs	ORG
ftr-325	3317	1	avenell v. commissioner	PERSON
ftr-325	3317	2	t.c.	PERSON
ftr-325	3318	1	2012-32	DATE
ftr-325	3318	2	2/2/12	DATE
ftr-325	3319	1	96 percent	PERCENT
ftr-325	3321	1	larry	PERSON
ftr-325	3321	2	672	CARDINAL
ftr-325	3321	3	florida	GPE
ftr-325	3321	4	13:10 sherlock	TIME
ftr-325	3321	5	chamberlain hrdlicka	PERSON
ftr-325	3322	1	irs	ORG
ftr-325	3325	1	4	CARDINAL
ftr-325	3325	2	from year to year	DATE
ftr-325	3326	1	sewards v. commissioner	ORG
ftr-325	3326	2	138 t.c	PERSON
ftr-325	3327	1	15	CARDINAL
ftr-325	3328	1	two	CARDINAL
ftr-325	3328	2	1	CARDINAL
ftr-325	3328	3	2	CARDINAL
ftr-325	3328	4	scd	ORG
ftr-325	3329	1	scd	ORG
ftr-325	3329	2	1	CARDINAL
ftr-325	3329	3	one-half	CARDINAL
ftr-325	3329	4	2	CARDINAL
ftr-325	3330	1	one-half	CARDINAL
ftr-325	3330	2	7,046	MONEY
ftr-325	3330	3	annually	DATE
ftr-325	3330	4	12,861	MONEY
ftr-325	3331	1	2001	DATE
ftr-325	3331	2	2002	DATE
ftr-325	3332	1	scd	ORG
ftr-325	3332	2	2001	DATE
ftr-325	3332	3	2002	DATE
ftr-325	3333	1	2003	DATE
ftr-325	3333	2	2004	DATE
ftr-325	3333	3	2005	DATE
ftr-325	3334	1	december 20, 2006	DATE
ftr-325	3334	2	2006	DATE
ftr-325	3334	3	50 percent	PERCENT
ftr-325	3334	4	2006	DATE
ftr-325	3335	1	foley	PERSON
ftr-325	3335	2	scd	ORG
ftr-325	3335	3	one-half	CARDINAL
ftr-325	3337	1	1.104-1(b	CARDINAL
ftr-325	3338	1	foley	PERSON
ftr-325	3338	2	irs	ORG
ftr-325	3339	1	several years	DATE
ftr-325	3340	1	2013	DATE
ftr-325	3340	2	673 5	DATE
ftr-325	3342	1	bye-bye america	ORG
ftr-325	3343	1	kawashima v. holder	PERSON
ftr-325	3343	2	132	CARDINAL
ftr-325	3343	3	s. ct.	PERSON
ftr-325	3343	4	1166	CARDINAL
ftr-325	3343	5	2/21/12	CARDINAL
ftr-325	3344	1	6	CARDINAL
ftr-325	3344	2	justice thomas	PERSON
ftr-325	3344	3	the supreme court	ORG
ftr-325	3346	1	1101(a)(43)(m)(i	CARDINAL
ftr-325	3347	1		CARDINAL
ftr-325	3348	1	6	CARDINAL
ftr-325	3348	2	steve martin	PERSON
ftr-325	3348	3	7 doesn‘t	PERCENT
ftr-325	3348	4	seventh	ORDINAL
ftr-325	3349	1	nearly twenty years	DATE
ftr-325	3350	1	united states	GPE
ftr-325	3350	2	collins	PERSON
ftr-325	3350	3	685	CARDINAL
ftr-325	3350	4	651	CARDINAL
ftr-325	3350	5	7th	ORDINAL
ftr-325	3351	1	7/6/12	DATE
ftr-325	3352	1	almost twenty years	DATE
ftr-325	3353	1	seventh	ORDINAL
ftr-325	3353	2	sykes	PERSON
ftr-325	3353	3	almost two decades	DATE
ftr-325	3353	4	7	CARDINAL
ftr-325	3354	1	irs	ORG
ftr-325	3355	1	proc	PERSON
ftr-325	3356	1	2012-43	DATE
ftr-325	3356	2	2012-49	DATE
ftr-325	3357	1	643	CARDINAL
ftr-325	3357	2	11/5/12	CARDINAL
ftr-325	3358	1	one	CARDINAL
ftr-325	3358	2	6702	DATE
ftr-325	3359	1	irs	ORG
ftr-325	3359	2	6702	CARDINAL
ftr-325	3359	3	500	MONEY
ftr-325	3360	1	8	CARDINAL
ftr-325	3361	1	proc	PERSON
ftr-325	3362	1	2012-51	DATE
ftr-325	3362	2	2012-51	DATE
ftr-325	3363	1	719	CARDINAL
ftr-325	3364	1	proc	PERSON
ftr-325	3365	1	2012-15, 2012-7	DATE
ftr-325	3366	1	369	CARDINAL
ftr-325	3367	1	7	CARDINAL
ftr-325	3369	1	674	CARDINAL
ftr-325	3369	2	florida	GPE
ftr-325	3369	3	13:10	CARDINAL
ftr-325	3371	1	6662(b)(1	CARDINAL
ftr-325	3372	1	8275	DATE
ftr-325	3372	2	8275	DATE
ftr-325	3372	3	the year	DATE
ftr-325	3373	1	9	CARDINAL
ftr-325	3374	1	9608	DATE
ftr-325	3374	2	77	CARDINAL
ftr-325	3374	3	76400	DATE
ftr-325	3374	4	12/28/12	DATE
ftr-325	3375	1	treasury	ORG
ftr-325	3377	1	301.7216-2(n	CARDINAL
ftr-325	3377	2	301.7216-2(p	CARDINAL
ftr-325	3377	3	reg-131028-09	DATE
ftr-325	3379	1	301.7216-2t(p	CARDINAL
ftr-325	3380	1	75	CARDINAL
ftr-325	3380	2	94	CARDINAL
ftr-325	3380	3	1/04/10	CARDINAL
ftr-325	3382	1	301.7216-2(n	CARDINAL
ftr-325	3382	2	1	CARDINAL
ftr-325	3382	3	2	CARDINAL
ftr-325	3384	1	301.7216-2(o	CARDINAL
ftr-325	3385	1	fewer than ten	CARDINAL
ftr-325	3387	1	301.7216-2(p	CARDINAL
ftr-325	3389	1	2013	DATE
ftr-325	3389	2	675 b. discovery	QUANTITY
ftr-325	3389	3	1	CARDINAL
ftr-325	3390	1	fifth	ORDINAL
ftr-325	3391	1	m.h.	GPE
ftr-325	3391	2	648	CARDINAL
ftr-325	3391	3	1067	CARDINAL
ftr-325	3391	4	9th	ORDINAL
ftr-325	3391	5	133	CARDINAL
ftr-325	3391	6	26	CARDINAL
ftr-325	3391	7	6/25/12	CARDINAL
ftr-325	3392	1	m.h.	GPE
ftr-325	3394	1	28	CARDINAL
ftr-325	3395	1	1826	DATE
ftr-325	3396	1	ninth	ORDINAL
ftr-325	3397	1	fifth	ORDINAL
ftr-325	3397	2	m.h.	GPE
ftr-325	3397	3	subpoena‘s	NORP
ftr-325	3397	4	31	CARDINAL
ftr-325	3398	1	1010.420	CARDINAL
ftr-325	3398	2	a.	PERSON
ftr-325	3398	3	each year	DATE
ftr-325	3399	1	february 20111 grand	DATE
ftr-325	3399	2	september 12, 2011	DATE
ftr-325	3399	3	691	CARDINAL
ftr-325	3399	4	903	CARDINAL
ftr-325	3399	5	7th	ORDINAL
ftr-325	3399	6	8/27/12	CARDINAL
ftr-325	3400	1	bauer	PERSON
ftr-325	3400	2	seventh	ORDINAL
ftr-325	3400	3	1970	DATE
ftr-325	3400	4	fifth	ORDINAL
ftr-325	3403	1	third	ORDINAL
ftr-325	3404	1	696	CARDINAL
ftr-325	3404	2	428	CARDINAL
ftr-325	3404	3	5th	ORDINAL
ftr-325	3405	1	9/21/12	CARDINAL
ftr-325	3406	1	fifth	ORDINAL
ftr-325	3406	2	dennis	PERSON
ftr-325	3407	1	kept‖	PERSON
ftr-325	3407	2	one	CARDINAL
ftr-325	3407	3	676	CARDINAL
ftr-325	3407	4	florida	GPE
ftr-325	3407	5	13:10	CARDINAL
ftr-325	3407	6	bsa	ORG
ftr-325	3408	1	1	CARDINAL
ftr-325	3408	2	the nineteenth century	DATE
ftr-325	3409	1	$71 dollars	MONEY
ftr-325	3410	1	dale v. commissioner	PERSON
ftr-325	3410	2	t.c.	PERSON
ftr-325	3411	1	2012	CARDINAL
ftr-325	3411	2	146	CARDINAL
ftr-325	3411	3	5/22/12	CARDINAL
ftr-325	3412	1	irs	ORG
ftr-325	3412	2	7430	DATE
ftr-325	3412	3	37.50	MONEY
ftr-325	3412	4	23	MONEY
ftr-325	3412	5	10.50	MONEY
ftr-325	3412	6	hourly	TIME
ftr-325	3413	1	1	CARDINAL
ftr-325	3414	1	eleventh	ORDINAL
ftr-325	3414	2	third	ORDINAL
ftr-325	3415	1	shockley v. commissioner	PERSON
ftr-325	3415	2	686	CARDINAL
ftr-325	3415	3	1228	CARDINAL
ftr-325	3415	4	11th	ORDINAL
ftr-325	3416	1	7/11/12	PERSON
ftr-325	3417	1	the eleventh circuit	ORG
ftr-325	3417	2	t.c.	PERSON
ftr-325	3418	1	2011-96	DATE
ftr-325	3419	1	6503(a)(1)‘s	CARDINAL
ftr-325	3419	2	2005	DATE
ftr-325	3419	3	first	ORDINAL
ftr-325	3420	1	one	CARDINAL
ftr-325	3420	2	webster	PERSON
ftr-325	3420	3	third	ORDINAL
ftr-325	3420	4	1993	DATE
ftr-325	3421	1	kosak v. united states	PERSON
ftr-325	3421	2	465	CARDINAL
ftr-325	3421	3	848	CARDINAL
ftr-325	3421	4	854	CARDINAL
ftr-325	3421	5	104 s. ct	PERSON
ftr-325	3421	6	1519	CARDINAL
ftr-325	3421	7	1523	CARDINAL
ftr-325	3421	8	1984	DATE
ftr-325	3421	9	28	CARDINAL
ftr-325	3423	1	congress	ORG
ftr-325	3423	2	―redetermination	ORG
ftr-325	3424	1	6503(a)(1) 2013	DATE
ftr-325	3424	2	677	CARDINAL
ftr-325	3424	3		CARDINAL
ftr-325	3425	1	eleventh	ORDINAL
ftr-325	3426	1	e. statute	PERSON
ftr-325	3426	2	1	CARDINAL
ftr-325	3428	1	section 6501(e)(1	LAW
ftr-325	3428	2	three-year	DATE
ftr-325	3428	3	six years	DATE
ftr-325	3428	4	25 percent	PERCENT
ftr-325	3429	1	section 6229(c)(2	LAW
ftr-325	3429	2	6229(a	CARDINAL
ftr-325	3430	1	the six year	DATE
ftr-325	3433	1	bakersfield	GPE
ftr-325	3433	2	128	CARDINAL
ftr-325	3433	3	207 (	CARDINAL
ftr-325	3433	4	6/14/07	CARDINAL
ftr-325	3434	1	1231	CARDINAL
ftr-325	3435	1	supreme court	ORG
ftr-325	3435	2	6501(e	CARDINAL
ftr-325	3435	3	the 1939	DATE
ftr-325	3436	1	357	CARDINAL
ftr-325	3436	2	1958	DATE
ftr-325	3436	3	six-year	DATE
ftr-325	3436	4	6229(c)(2	CARDINAL
ftr-325	3436	5	―gross	ORG
ftr-325	3436	6	six-year	DATE
ftr-325	3436	7	6229(c)(2	CARDINAL
ftr-325	3438	1	ninth	ORDINAL
ftr-325	3438	2	bakersfield	GPE
ftr-325	3439	1	bakersfield	GPE
ftr-325	3439	2	568	CARDINAL
ftr-325	3439	3	767	CARDINAL
ftr-325	3439	4	9th	ORDINAL
ftr-325	3440	1	6/17/09	CARDINAL
ftr-325	3441	1	ninth	ORDINAL
ftr-325	3441	2	the tax court	ORG
ftr-325	3443	1	united states	GPE
ftr-325	3443	2	77	DATE
ftr-325	3445	1	505	CARDINAL
ftr-325	3445	2	7/17/07	CARDINAL
ftr-325	3445	3	636	CARDINAL
ftr-325	3445	4	1368	CARDINAL
ftr-325	3445	5	fed	ORG
ftr-325	3445	6	cir	PERSON
ftr-325	3446	1	3/11/11	CARDINAL
ftr-325	3447	1	allegra	ORG
ftr-325	3447	2	6501(e	CARDINAL
ftr-325	3447	3	six-year	DATE
ftr-325	3448	1	357	CARDINAL
ftr-325	3448	2	1958	DATE
ftr-325	3449	1	678	CARDINAL
ftr-325	3449	2	florida	GPE
ftr-325	3449	3	13:10 section 6501(e	CARDINAL
ftr-325	3449	4	bakersfield	GPE
ftr-325	3449	5	71	CARDINAL
ftr-325	3451	1	324	CARDINAL
ftr-325	3451	2	2006	DATE
ftr-325	3451	3	6229	DATE
ftr-325	3451	4	6501	CARDINAL
ftr-325	3451	5	six-year	DATE
ftr-325	3452	1	d.	NORP
ftr-325	3452	2	florida	GPE
ftr-325	3453	1	brandon ridge	PERSON
ftr-325	3453	2	v. united states	GPE
ftr-325	3453	3	100	CARDINAL
ftr-325	3453	4	2007-5347	DATE
ftr-325	3453	5	m.d	GPE
ftr-325	3453	6	fla	GPE
ftr-325	3455	1	bakersfield	GPE
ftr-325	3455	2	6501(e	CARDINAL
ftr-325	3455	3	6-year	DATE
ftr-325	3457	1	357	CARDINAL
ftr-325	3457	2	1958	DATE
ftr-325	3458	1	6501(e)(1)(a)(i	CARDINAL
ftr-325	3460	1	irs	ORG
ftr-325	3461	1	e.	PERSON
ftr-325	3461	2	florida	GPE
ftr-325	3462	1	salman ranch ltd.	ORG
ftr-325	3463	1	v. united states	GPE
ftr-325	3463	2	79	CARDINAL
ftr-325	3465	1	189	CARDINAL
ftr-325	3465	2	11/9/07	CARDINAL
ftr-325	3466	1	miller	PERSON
ftr-325	3466	2	bakersfield	GPE
ftr-325	3466	3	6501(e	CARDINAL
ftr-325	3466	4	six-year	DATE
ftr-325	3467	1	miller	PERSON
ftr-325	3468	1	brandon ridge	GPE
ftr-325	3468	2	miller	PERSON
ftr-325	3468	3	357	CARDINAL
ftr-325	3468	4	1958	DATE
ftr-325	3468	5	2013	DATE
ftr-325	3468	6	679	CARDINAL
ftr-325	3470	1	irs	ORG
ftr-325	3472	1	salman ranch	PERSON
ftr-325	3472	2	bakersfield	GPE
ftr-325	3472	3	brandon ridge	PERSON
ftr-325	3473	1	f.	PERSON
ftr-325	3473	2	miller	PERSON
ftr-325	3474	1	salman ranch ltd.	ORG
ftr-325	3475	1	v. united states	GPE
ftr-325	3475	2	573	CARDINAL
ftr-325	3475	3	1362	CARDINAL
ftr-325	3475	4	fed	ORG
ftr-325	3475	5	cir.	ORG
ftr-325	3477	1	357	CARDINAL
ftr-325	3477	2	1958	DATE
ftr-325	3477	3	schall	PERSON
ftr-325	3477	4	2	CARDINAL
ftr-325	3478	1	six-year	DATE
ftr-325	3478	2	three-year	DATE
ftr-325	3479	1	newman	PERSON
ftr-325	3480	1	g.	PERSON
ftr-325	3481	1	second	ORDINAL
ftr-325	3482	1	llc v. united states	ORG
ftr-325	3482	2	599	CARDINAL
ftr-325	3482	3	f. supp	PERSON
ftr-325	3483	1	2d 678	DATE
ftr-325	3483	2	10/21/08	CARDINAL
ftr-325	3483	3	634	CARDINAL
ftr-325	3483	4	249	CARDINAL
ftr-325	3483	5	4	CARDINAL
ftr-325	3483	6	2/7/11	CARDINAL
ftr-325	3483	7	aff’d	ORG
ftr-325	3483	8	132	CARDINAL
ftr-325	3483	9	s. ct.	PERSON
ftr-325	3483	10	1836	DATE
ftr-325	3483	11	4/25/12	CARDINAL
ftr-325	3484	1	6501(e	CARDINAL
ftr-325	3484	2	25 percent	PERCENT
ftr-325	3485	1	bakersfield	GPE
ftr-325	3487	1	133	CARDINAL
ftr-325	3487	2	1 (	PERCENT
ftr-325	3488	1	jenkens & gilchrist	ORG
ftr-325	3489	1	three-year	DATE
ftr-325	3489	2	irs	ORG
ftr-325	3489	3	six-year	DATE
ftr-325	3489	4	6501(e)(1	CARDINAL
ftr-325	3489	5	25 percent	PERCENT
ftr-325	3490	1	florida	GPE
ftr-325	3490	2	13:10	CARDINAL
ftr-325	3490	3	988	CARDINAL
ftr-325	3493	1	irs	ORG
ftr-325	3494	1	6501(e)(1)(a)(ii	CARDINAL
ftr-325	3494	2	irs	ORG
ftr-325	3495	1	i.	PERSON
ftr-325	3495	2	haines	PERSON
ftr-325	3496	1	beard v. commissioner	PERSON
ftr-325	3496	2	t.c.	PERSON
ftr-325	3497	1	2009	CARDINAL
ftr-325	3497	2	184	CARDINAL
ftr-325	3497	3	633	CARDINAL
ftr-325	3497	4	616	CARDINAL
ftr-325	3497	5	7th	ORDINAL
ftr-325	3497	6	1/26/11	CARDINAL
ftr-325	3498	1	treasury	ORG
ftr-325	3498	2	haines	PERSON
ftr-325	3499	1	treasury	ORG
ftr-325	3500	1	bakersfield	GPE
ftr-325	3500	2	568	CARDINAL
ftr-325	3500	3	767	CARDINAL
ftr-325	3500	4	9th	ORDINAL
ftr-325	3501	1	6/17/09	CARDINAL
ftr-325	3501	2	salman ranch ltd	ORG
ftr-325	3502	1	v. united states	GPE
ftr-325	3502	2	573	CARDINAL
ftr-325	3502	3	1362	CARDINAL
ftr-325	3502	4	fed	ORG
ftr-325	3502	5	cir.	ORG
ftr-325	3504	1	j.	PERSON
ftr-325	3504	2	irs	ORG
ftr-325	3505	1	intermountain insurance service	ORG
ftr-325	3505	2	vail v. commissioner	ORG
ftr-325	3505	3	t.c.	PERSON
ftr-325	3506	1	2009	CARDINAL
ftr-325	3506	2	195	CARDINAL
ftr-325	3506	3	9/1/09	CARDINAL
ftr-325	3507	1	wherry	PERSON
ftr-325	3507	2	bakersfield	GPE
ftr-325	3507	3	128	CARDINAL
ftr-325	3507	4	207	CARDINAL
ftr-325	3507	5	2007	DATE
ftr-325	3507	6	six-year	DATE
ftr-325	3508	1	k.	PERSON
ftr-325	3509	1	irs	ORG
ftr-325	3510	1	t.d	PERSON
ftr-325	3510	2	74	CARDINAL
ftr-325	3510	3	49321	DATE
ftr-325	3510	4	9/28/09	CARDINAL
ftr-325	3513	1	301.6229(c)(2)-1	CARDINAL
ftr-325	3513	2	301.6501(e)-1	CARDINAL
ftr-325	3514	1	―[i]n	NORP
ftr-325	3514	2	2013	DATE
ftr-325	3514	3	681	CARDINAL
ftr-325	3516	1	irs	ORG
ftr-325	3517	1	utam, ltd v. commissioner	ORG
ftr-325	3517	2	t.c.	PERSON
ftr-325	3518	1	2009	CARDINAL
ftr-325	3518	2	253	CARDINAL
ftr-325	3518	3	645	CARDINAL
ftr-325	3518	4	415	CARDINAL
ftr-325	3518	5	d.c. cir	ORG
ftr-325	3519	1	6/21/11	CARDINAL
ftr-325	3520	1	kroupa	PERSON
ftr-325	3520	2	bakersfield	GPE
ftr-325	3520	3	six years	DATE
ftr-325	3520	4	6229(c)(2	CARDINAL
ftr-325	3520	5	more than 25 percent	PERCENT
ftr-325	3521	1		CARDINAL
ftr-325	3524	1	301.6229(c)(2)-1	CARDINAL
ftr-325	3524	2	301.6501(e)1	CARDINAL
ftr-325	3524	3	1999	DATE
ftr-325	3525	1	m. judge	PERSON
ftr-325	3525	2	wherry	PERSON
ftr-325	3525	3	―colon(-y)‖	PRODUCT
ftr-325	3526	1	intermountain insurance service	ORG
ftr-325	3526	2	vail v. commissioner	ORG
ftr-325	3526	3	134	CARDINAL
ftr-325	3526	4	211	CARDINAL
ftr-325	3526	5	5/6/10	CARDINAL
ftr-325	3526	6	7	CARDINAL
ftr-325	3527	1	2009	CARDINAL
ftr-325	3527	2	195	CARDINAL
ftr-325	3527	3	9/1/09	CARDINAL
ftr-325	3527	4	the six year	DATE
ftr-325	3527	5	6229	DATE
ftr-325	3527	6	650	CARDINAL
ftr-325	3527	7	691	CARDINAL
ftr-325	3527	8	d.c	GPE
ftr-325	3527	9	cir	ORG
ftr-325	3528	1	6/21/11	CARDINAL
ftr-325	3531	1	301.6229(c)(2)-1	CARDINAL
ftr-325	3531	2	301.6501(e)-1	CARDINAL
ftr-325	3531	3	wherry	PERSON
ftr-325	3532	1	357	CARDINAL
ftr-325	3532	2	1958	DATE
ftr-325	3533	1	first	ORDINAL
ftr-325	3533	2	years	DATE
ftr-325	3533	3	september 24	DATE
ftr-325	3533	4	2009,‖	CARDINAL
ftr-325	3534	1	second	ORDINAL
ftr-325	3534	2	the supreme court	ORG
ftr-325	3535	1		CARDINAL
ftr-325	3535	2	halpern	PERSON
ftr-325	3535	3	holmes	PERSON
ftr-325	3536	1	majority‘s	ORG
ftr-325	3537	1	682	CARDINAL
ftr-325	3537	2	florida	GPE
ftr-325	3537	3	13:10 n. ―tax court	QUANTITY
ftr-325	3537	4	irs	ORG
ftr-325	3538	1	t.d	PERSON
ftr-325	3538	2	9511	DATE
ftr-325	3539	1	75	CARDINAL
ftr-325	3539	2	78897	DATE
ftr-325	3539	3	12/17/10	CARDINAL
ftr-325	3540	1	irs	ORG
ftr-325	3540	2	treasury	ORG
ftr-325	3541	1	301.6229(c)(2)-1	PRODUCT
ftr-325	3541	2	301.6501(e)-1	CARDINAL
ftr-325	3543	1	301.6229(c)(2)-1	CARDINAL
ftr-325	3543	2	301.6501(e)1	CARDINAL
ftr-325	3543	3	74	CARDINAL
ftr-325	3543	4	49321	DATE
ftr-325	3543	5	9/28/09	CARDINAL
ftr-325	3545	1		CARDINAL
ftr-325	3546	1	irs	ORG
ftr-325	3546	2	treasury	ORG
ftr-325	3546	3	intermountain insurance service	ORG
ftr-325	3546	4	vail v. commissioner	ORG
ftr-325	3546	5	134	CARDINAL
ftr-325	3546	6	211	CARDINAL
ftr-325	3546	7	5/6/10	CARDINAL
ftr-325	3546	8	the internal revenue service	ORG
ftr-325	3546	9	intermountain	GPE
ftr-325	3547	1	the supreme court	ORG
ftr-325	3547	2	more than one	CARDINAL
ftr-325	3548	1	the supreme court	ORG
ftr-325	3549	1	nat‘l cable & telecomms	ORG
ftr-325	3550	1	ass‘n	NORP
ftr-325	3550	2	545	CARDINAL
ftr-325	3550	3	967	CARDINAL
ftr-325	3550	4	982–83	DATE
ftr-325	3550	5	2005	DATE
ftr-325	3550	6	the internal revenue service	ORG
ftr-325	3551	1		CARDINAL
ftr-325	3551	2	years	DATE
ftr-325	3552	1	intermountain	GPE
ftr-325	3552	2	years	DATE
ftr-325	3552	3	september 24	DATE
ftr-325	3552	4	the internal revenue service	ORG
ftr-325	3552	5	three-year	DATE
ftr-325	3554	1	years	DATE
ftr-325	3554	2	2013	DATE
ftr-325	3554	3	683	CARDINAL
ftr-325	3554	4	six-year	DATE
ftr-325	3554	5	section 6229(c)(2	LAW
ftr-325	3554	6	6501(e)(1	CARDINAL
ftr-325	3554	7	september 24, 2009	DATE
ftr-325	3555	1	seventh	ORDINAL
ftr-325	3556	1	beard v. commissioner	PERSON
ftr-325	3556	2	633	CARDINAL
ftr-325	3556	3	616	CARDINAL
ftr-325	3556	4	7th	ORDINAL
ftr-325	3556	5	1/26/11	CARDINAL
ftr-325	3556	6	rev’g t.c.	PERSON
ftr-325	3556	7	2009-184	CARDINAL
ftr-325	3557	1	seventh	ORDINAL
ftr-325	3557	2	evans	PERSON
ftr-325	3557	3	the six year	DATE
ftr-325	3558	1	burks	PERSON
ftr-325	3558	2	supreme court‘s	ORG
ftr-325	3558	3	357	CARDINAL
ftr-325	3558	4	1958	DATE
ftr-325	3559	1	seventh	ORDINAL
ftr-325	3559	2	1939	DATE
ftr-325	3559	3	1954	DATE
ftr-325	3560	1	1954	DATE
ftr-325	3560	2	392	CARDINAL
ftr-325	3560	3	5th	ORDINAL
ftr-325	3560	4	1968	DATE
ftr-325	3562	1	section 6501(e)(1)[(b	LAW
ftr-325	3562	2	the six year	DATE
ftr-325	3562	3	errors.‖	DATE
ftr-325	3564	1	―bear	CARDINAL
ftr-325	3564	2	congress	ORG
ftr-325	3564	3	the supreme court	ORG
ftr-325	3564	4	seventh	ORDINAL
ftr-325	3564	5	684	CARDINAL
ftr-325	3564	6	florida	GPE
ftr-325	3565	1	13:10	CARDINAL
ftr-325	3565	2	section 61	LAW
ftr-325	3565	3	6501(e	CARDINAL
ftr-325	3566	1	section 6501(e)(1)(a	LAW
ftr-325	3567	1	―amount‖	DATE
ftr-325	3569	1		CARDINAL
ftr-325	3571	1	section 6501(e)(1)(a	LAW
ftr-325	3571	2	seventh	ORDINAL
ftr-325	3571	3	bakersfield	GPE
ftr-325	3571	4	568	CARDINAL
ftr-325	3571	5	767	CARDINAL
ftr-325	3571	6	9th	ORDINAL
ftr-325	3572	1	6/17/09	CARDINAL
ftr-325	3572	2	salman ranch ltd	ORG
ftr-325	3573	1	v. united states	GPE
ftr-325	3573	2	573	CARDINAL
ftr-325	3573	3	1362	CARDINAL
ftr-325	3573	4	fed	ORG
ftr-325	3573	5	cir.	ORG
ftr-325	3578	1	six-year	DATE
ftr-325	3581	1	walton	GPE
ftr-325	3581	2	535	CARDINAL
ftr-325	3581	3	212	CARDINAL
ftr-325	3581	4	2002	DATE
ftr-325	3583	1	fourth	ORDINAL
ftr-325	3584	1	llc v. united states	ORG
ftr-325	3584	2	634	CARDINAL
ftr-325	3584	3	249	CARDINAL
ftr-325	3584	4	4th	ORDINAL
ftr-325	3584	5	2/7/11	CARDINAL
ftr-325	3584	6	aff’d	ORG
ftr-325	3584	7	132	CARDINAL
ftr-325	3584	8	s. ct.	PERSON
ftr-325	3584	9	1836	DATE
ftr-325	3584	10	4/25/12	CARDINAL
ftr-325	3585	1	fourth	ORDINAL
ftr-325	3585	2	wynn	PERSON
ftr-325	3585	3	1954	DATE
ftr-325	3585	4	2013	DATE
ftr-325	3585	5	685	CARDINAL
ftr-325	3587	1	301.6501(e)-1(e	CARDINAL
ftr-325	3587	2	the tax year	DATE
ftr-325	3587	3	six-year	DATE
ftr-325	3588	1	wynn	PERSON
ftr-325	3588	2	ninth	ORDINAL
ftr-325	3588	3	the supreme court	ORG
ftr-325	3590	1	supreme court‘s	ORG
ftr-325	3592	1	―some	ORG
ftr-325	3593	1	ninth	ORDINAL
ftr-325	3594	1		CARDINAL
ftr-325	3594	2	wynn	PERSON
ftr-325	3594	3	―not	PERSON
ftr-325	3594	4	deference.‖ q.	PERSON
ftr-325	3594	5	fifth	ORDINAL
ftr-325	3594	6	seventh	ORDINAL
ftr-325	3594	7	fifth	ORDINAL
ftr-325	3595	1	burks v. united states	PERSON
ftr-325	3595	2	633	CARDINAL
ftr-325	3595	3	347	CARDINAL
ftr-325	3595	4	5th	ORDINAL
ftr-325	3595	5	2/9/11	DATE
ftr-325	3596	1	fifth	ORDINAL
ftr-325	3596	2	demoss	PERSON
ftr-325	3597	1	demoss	PERSON
ftr-325	3597	2	seventh	ORDINAL
ftr-325	3597	3	phinney v. chambers	ORG
ftr-325	3597	4	392	CARDINAL
ftr-325	3597	5	5th	ORDINAL
ftr-325	3597	6	1968	DATE
ftr-325	3597	7	seventh	ORDINAL
ftr-325	3597	8	phinney	ORG
ftr-325	3597	9	irs	ORG
ftr-325	3598	1		CARDINAL
ftr-325	3598	2	supreme court‘s	ORG
ftr-325	3598	3	686	CARDINAL
ftr-325	3598	4	florida	GPE
ftr-325	3599	1	13:10	TIME
ftr-325	3599	2	chevron	ORG
ftr-325	3599	3	v. united states	PERSON
ftr-325	3599	4	131	CARDINAL
ftr-325	3599	5	s. ct	PERSON
ftr-325	3599	6	704	CARDINAL
ftr-325	3599	7	711	CARDINAL
ftr-325	3599	8	2011	DATE
ftr-325	3600	1	llc v. united states	ORG
ftr-325	3601	1	634	CARDINAL
ftr-325	3601	2	249	CARDINAL
ftr-325	3601	3	4th	ORDINAL
ftr-325	3602	1	feb. 7, 2011	DATE
ftr-325	3602	2	chevron	ORG
ftr-325	3602	3	the supreme court	ORG
ftr-325	3603	1	―apply	ORG
ftr-325	3603	2	chevron	ORG
ftr-325	3603	3	26	CARDINAL
ftr-325	3605	1	707	CARDINAL
ftr-325	3606	1	the supreme court	ORG
ftr-325	3607	1	bowen v.	PERSON
ftr-325	3607	2	univ	NORP
ftr-325	3609	1	488	CARDINAL
ftr-325	3609	2	204	CARDINAL
ftr-325	3609	3	213	CARDINAL
ftr-325	3609	4	1988	DATE
ftr-325	3610	1	―may	PERSON
ftr-325	3610	2	v. united states	GPE
ftr-325	3610	3	453	CARDINAL
ftr-325	3610	4	300	CARDINAL
ftr-325	3610	5	303	CARDINAL
ftr-325	3610	6	2d	CARDINAL
ftr-325	3610	7	1971	DATE
ftr-325	3613	1	chevron	ORG
ftr-325	3613	2	s. ct	PERSON
ftr-325	3614	1	714	CARDINAL
ftr-325	3616	1	5 u.s.c	QUANTITY
ftr-325	3620	1	kristin e. hickman	PERSON
ftr-325	3620	2	treasury	ORG
ftr-325	3620	3	76	CARDINAL
ftr-325	3620	4	geo	PERSON
ftr-325	3621	1	l. rev	PERSON
ftr-325	3621	2	1153	CARDINAL
ftr-325	3621	3	1158-60	CARDINAL
ftr-325	3621	4	2013	DATE
ftr-325	3621	5	687	CARDINAL
ftr-325	3623	1	u.s. steel corp.	ORG
ftr-325	3624	1	u.s.	GPE
ftr-325	3624	2	epa	ORG
ftr-325	3624	3	595	CARDINAL
ftr-325	3624	4	207	CARDINAL
ftr-325	3624	5	214	CARDINAL
ftr-325	3624	6	5th	ORDINAL
ftr-325	3624	7	1979	DATE
ftr-325	3625	1	r.	PERSON
ftr-325	3627	1	v. united states	GPE
ftr-325	3627	2	636	CARDINAL
ftr-325	3627	3	1368	CARDINAL
ftr-325	3627	4	fed	ORG
ftr-325	3627	5	cir	PERSON
ftr-325	3628	1	3/11/11	CARDINAL
ftr-325	3630	1	505	CARDINAL
ftr-325	3630	2	2007	DATE
ftr-325	3631	1	prost	PERSON
ftr-325	3631	2	six-year	DATE
ftr-325	3632	1	supreme court‘s	ORG
ftr-325	3633	1	357	CARDINAL
ftr-325	3633	2	1958	DATE
ftr-325	3635	1	reg	CARDINAL
ftr-325	3636	1	301.6501(e)-1	CARDINAL
ftr-325	3636	2	first	ORDINAL
ftr-325	3636	3	united states	GPE
ftr-325	3636	4	131	CARDINAL
ftr-325	3636	5	s. ct	PERSON
ftr-325	3636	6	704	CARDINAL
ftr-325	3636	7	2011	DATE
ftr-325	3636	8	supreme court	ORG
ftr-325	3636	9	chevron, usa, inc.	ORG
ftr-325	3637	1	council, inc.	ORG
ftr-325	3637	2	467	CARDINAL
ftr-325	3637	3	837	CARDINAL
ftr-325	3637	4	1984	DATE
ftr-325	3638	1	the 1939	DATE
ftr-325	3640	1	colony, inc.	ORG
ftr-325	3640	2	357	CARDINAL
ftr-325	3640	3	u.s.	GPE
ftr-325	3640	4	33	CARDINAL
ftr-325	3643	1	6501(e)(1)(a)(i)‘s	CARDINAL
ftr-325	3645	1	688	CARDINAL
ftr-325	3645	2	florida	GPE
ftr-325	3647	1	13:10 only language in § 6501(e)(1)(a	TIME
ftr-325	3647	2	the supreme court	ORG
ftr-325	3649	1		CARDINAL
ftr-325	3649	2	chevron	ORG
ftr-325	3649	3	one	CARDINAL
ftr-325	3649	4	6501(e	CARDINAL
ftr-325	3649	5	treasury	ORG
ftr-325	3652	1		CARDINAL
ftr-325	3653	1	second	ORDINAL
ftr-325	3653	2	salman ranch	PERSON
ftr-325	3653	3	v. united states	GPE
ftr-325	3653	4	573	CARDINAL
ftr-325	3653	5	1362	CARDINAL
ftr-325	3653	6	fed	ORG
ftr-325	3653	7	cir	ORG
ftr-325	3653	8	2009	DATE
ftr-325	3654	1	―retroactive,‖	CARDINAL
ftr-325	3654	2	michigan	GPE
ftr-325	3655	1	353	CARDINAL
ftr-325	3655	2	180	CARDINAL
ftr-325	3655	3	1957	DATE
ftr-325	3655	4	the supreme court	ORG
ftr-325	3655	5	7805(b	ORG
ftr-325	3657	1	supreme court	ORG
ftr-325	3657	2	treasury	ORG
ftr-325	3658	1	s.	PERSON
ftr-325	3658	2	irs	ORG
ftr-325	3659	1	llc v. commissioner	ORG
ftr-325	3659	2	136 t.c	QUANTITY
ftr-325	3659	3	373	CARDINAL
ftr-325	3659	4	4/25/11	CARDINAL
ftr-325	3660	1	wherry	PERSON
ftr-325	3660	2	only four	CARDINAL
ftr-325	3660	3	2013	DATE
ftr-325	3660	4	689	CARDINAL
ftr-325	3660	5	the six year	DATE
ftr-325	3660	6	6501(e	CARDINAL
ftr-325	3660	7	6229(c)(2	CARDINAL
ftr-325	3662	1	301.6501(e)-1	CARDINAL
ftr-325	3662	2	301.6229(c)(2)-1	PRODUCT
ftr-325	3662	3	vail v. commissioner	ORG
ftr-325	3662	4	134	CARDINAL
ftr-325	3662	5	211	CARDINAL
ftr-325	3662	6	5/6/10	CARDINAL
ftr-325	3664	1	301.6501(e)-1	CARDINAL
ftr-325	3664	2	301.6229(c)(2)-1	PRODUCT
ftr-325	3665	1	ninth	ORDINAL
ftr-325	3665	2	bakersfield	GPE
ftr-325	3665	3	568	CARDINAL
ftr-325	3665	4	767	CARDINAL
ftr-325	3665	5	9th	ORDINAL
ftr-325	3666	1	6/17/09	CARDINAL
ftr-325	3666	2	bakersfield	GPE
ftr-325	3666	3	supreme court‘s	ORG
ftr-325	3667	1	357	CARDINAL
ftr-325	3667	2	1958	DATE
ftr-325	3669	1	301.6501(e)-1	CARDINAL
ftr-325	3669	2	301.6229(c)(2)-1	PRODUCT
ftr-325	3669	3	chevron	ORG
ftr-325	3669	4	u.s.a., inc.	ORG
ftr-325	3671	1	council, inc.	ORG
ftr-325	3671	2	467	CARDINAL
ftr-325	3671	3	837	CARDINAL
ftr-325	3671	4	1984	DATE
ftr-325	3671	5	v. united states	PERSON
ftr-325	3671	6	131	CARDINAL
ftr-325	3671	7	s. ct	PERSON
ftr-325	3671	8	704	CARDINAL
ftr-325	3671	9	711	CARDINAL
ftr-325	3671	10	1/11/11	CARDINAL
ftr-325	3672	1	chevron	ORG
ftr-325	3673	1	chevron	ORG
ftr-325	3673	2	two	CARDINAL
ftr-325	3673	3	nat’l cable & telecomms	ORG
ftr-325	3675	1	545	CARDINAL
ftr-325	3675	2	967 (2005	DATE
ftr-325	3675	3	irs	ORG
ftr-325	3675	4	first	ORDINAL
ftr-325	3677	1	9511	DATE
ftr-325	3678	1	supreme court‘s	ORG
ftr-325	3678	2	chevron	ORG
ftr-325	3678	3	two	CARDINAL
ftr-325	3678	4	ninth	ORDINAL
ftr-325	3680	1		CARDINAL
ftr-325	3680	2	cohen, halpern	PERSON
ftr-325	3680	3	holmes	PERSON
ftr-325	3680	4	paris	GPE
ftr-325	3680	5	690	CARDINAL
ftr-325	3680	6	florida	GPE
ftr-325	3681	1	13:10	CARDINAL
ftr-325	3682	1		CARDINAL
ftr-325	3682	2	halpern	PERSON
ftr-325	3682	3	holmes	PERSON
ftr-325	3682	4	x. t.	PERSON
ftr-325	3682	5	tenth	ORDINAL
ftr-325	3682	6	irs	ORG
ftr-325	3683	1	salman ranch	PERSON
ftr-325	3684	1	647	CARDINAL
ftr-325	3684	2	929	CARDINAL
ftr-325	3684	3	10th	ORDINAL
ftr-325	3685	1	5/31/11	CARDINAL
ftr-325	3686	1	e. and f.	PERSON
ftr-325	3686	2	1999 year	DATE
ftr-325	3688	1	v. united states	GPE
ftr-325	3688	2	636	CARDINAL
ftr-325	3688	3	1368	CARDINAL
ftr-325	3688	4	fed	ORG
ftr-325	3688	5	cir	PERSON
ftr-325	3689	1	3/11/11	CARDINAL
ftr-325	3689	2	r.	NORP
ftr-325	3689	3	1999	DATE
ftr-325	3689	4	salman ranch	PERSON
ftr-325	3690	1	2001	DATE
ftr-325	3691	1	tenth	ORDINAL
ftr-325	3691	2	seymour	PERSON
ftr-325	3692	1	seymour	PERSON
ftr-325	3692	2	chevron	ORG
ftr-325	3692	3	supreme court‘s	ORG
ftr-325	3692	4	united states	GPE
ftr-325	3692	5	131	CARDINAL
ftr-325	3692	6	s. ct	PERSON
ftr-325	3693	1	713	CARDINAL
ftr-325	3693	2	1/11/11	CARDINAL
ftr-325	3697	1	intermountain insurance service	ORG
ftr-325	3697	2	vail v. commissioner	ORG
ftr-325	3697	3	650	CARDINAL
ftr-325	3697	4	691	CARDINAL
ftr-325	3697	5	d.c	GPE
ftr-325	3697	6	cir	ORG
ftr-325	3698	1	6/21/11	CARDINAL
ftr-325	3699	1	the 1939	DATE
ftr-325	3699	2	6501(e	CARDINAL
ftr-325	3699	3	reg.	MONEY
ftr-325	3700	1	301.6229(c)(-1t)(a)(iii	CARDINAL
ftr-325	3700	2	tatel	PERSON
ftr-325	3701	1	the tax court	ORG
ftr-325	3703	1	2013	DATE
ftr-325	3703	2	691	CARDINAL
ftr-325	3703	3	6501(e	CARDINAL
ftr-325	3704	1	intermountain‘s	GPE
ftr-325	3704	2	irs	ORG
ftr-325	3705	1	645	CARDINAL
ftr-325	3705	2	415	CARDINAL
ftr-325	3705	3	d.c. cir	ORG
ftr-325	3706	1	6/21/11	CARDINAL
ftr-325	3707	1	randolph	PERSON
ftr-325	3707	2	vail v. commissioner	ORG
ftr-325	3707	3	650	CARDINAL
ftr-325	3707	4	691	CARDINAL
ftr-325	3707	5	d.c	GPE
ftr-325	3707	6	cir	ORG
ftr-325	3708	1	6/21/11	CARDINAL
ftr-325	3709	1	irs	ORG
ftr-325	3710	1	d.c	ORG
ftr-325	3712	1	331	CARDINAL
ftr-325	3712	2	972	CARDINAL
ftr-325	3712	3	d.c	GPE
ftr-325	3712	4	cir	ORG
ftr-325	3712	5	2003	DATE
ftr-325	3713	1	6229(d	DATE
ftr-325	3713	2	6501	CARDINAL
ftr-325	3715	1	w.	PERSON
ftr-325	3715	2	fifth	ORDINAL
ftr-325	3715	3	burks	PERSON
ftr-325	3715	4	the supreme court	ORG
ftr-325	3716	1	441	CARDINAL
ftr-325	3718	1	271	CARDINAL
ftr-325	3718	2	5th	ORDINAL
ftr-325	3719	1	9/19/11	CARDINAL
ftr-325	3720	1	fifth	ORDINAL
ftr-325	3720	2	burks v. united states	PERSON
ftr-325	3720	3	633	CARDINAL
ftr-325	3720	4	347	CARDINAL
ftr-325	3720	5	5th	ORDINAL
ftr-325	3720	6	2011	DATE
ftr-325	3720	7	the six year	DATE
ftr-325	3720	8	6501(e	CARDINAL
ftr-325	3722	1		CARDINAL
ftr-325	3723	1	burks	PERSON
ftr-325	3723	2	the supreme court.‖ however	ORG
ftr-325	3723	3	the supreme court	ORG
ftr-325	3724	1	x.	PERSON
ftr-325	3725	1	heartaches‖ ♬♪	PERSON
ftr-325	3727	1	the supreme court	ORG
ftr-325	3727	2	fourth	ORDINAL
ftr-325	3727	3	llc v. united states	ORG
ftr-325	3727	4	634	CARDINAL
ftr-325	3727	5	249	CARDINAL
ftr-325	3727	6	4th	ORDINAL
ftr-325	3727	7	2/7/11	CARDINAL
ftr-325	3728	1	132	CARDINAL
ftr-325	3728	2	s. ct.	PERSON
ftr-325	3729	1	71	CARDINAL
ftr-325	3729	2	9/27/11	CARDINAL
ftr-325	3730	1	fifth	ORDINAL
ftr-325	3730	2	seventh	ORDINAL
ftr-325	3731	1	692	CARDINAL
ftr-325	3731	2	florida	GPE
ftr-325	3731	3	13:10	CARDINAL
ftr-325	3731	4	the supreme court	ORG
ftr-325	3731	5	41	CARDINAL
ftr-325	3731	6	united states v. home concrete	ORG
ftr-325	3731	7	llc	GPE
ftr-325	3731	8	132	CARDINAL
ftr-325	3731	9	s. ct.	PERSON
ftr-325	3731	10	1836	DATE
ftr-325	3731	11	4/25/12	CARDINAL
ftr-325	3732	1	the supreme court	ORG
ftr-325	3732	2	three-year	DATE
ftr-325	3732	3	colony, inc.	ORG
ftr-325	3733	1	357	CARDINAL
ftr-325	3733	2	1958	DATE
ftr-325	3733	3	the 1939	DATE
ftr-325	3738	1		CARDINAL
ftr-325	3739	1	scalia	PERSON
ftr-325	3739	2	congress	ORG
ftr-325	3739	3	―gap	PERSON
ftr-325	3740	1	congress ―had	ORG
ftr-325	3740	2		CARDINAL
ftr-325	3740	3	the national cable & telecommunications	ORG
ftr-325	3740	4	assn	GPE
ftr-325	3742	1	545	CARDINAL
ftr-325	3742	2	967 (2005	DATE
ftr-325	3742	3	four	CARDINAL
ftr-325	3742	4	justice kennedy	PERSON
ftr-325	3742	5	1954	DATE
ftr-325	3743	1	one	CARDINAL
ftr-325	3743	2		CARDINAL
ftr-325	3744	1	congress	ORG
ftr-325	3744	2	2013	DATE
ftr-325	3744	3	693	CARDINAL
ftr-325	3744	4	congress	ORG
ftr-325	3745	1	supreme court	ORG
ftr-325	3748	1	irs	ORG
ftr-325	3749	1	2.	CARDINAL
ftr-325	3750	1	murdock v. united states	PERSON
ftr-325	3750	2	103	CARDINAL
ftr-325	3752	1	389	CARDINAL
ftr-325	3753	1	the years 2001-2006	DATE
ftr-325	3753	2	may 4, 2006	DATE
ftr-325	3754	1	january 2009	DATE
ftr-325	3754	2	september 2009	DATE
ftr-325	3756	1	6511(b)(2	CARDINAL
ftr-325	3756	2	6511	DATE
ftr-325	3756	3	lettow	PERSON
ftr-325	3756	4	―if	ORG
ftr-325	3756	5	the three year	DATE
ftr-325	3756	6	may 2009	DATE
ftr-325	3757	1	f. liens	PERSON
ftr-325	3757	2	1	CARDINAL
ftr-325	3759	1	gray v. commissioner	ORG
ftr-325	3759	2	138 t.c	PERSON
ftr-325	3760	1	13	CARDINAL
ftr-325	3761	1	raymond v. commissioner	PERSON
ftr-325	3761	2	119	CARDINAL
ftr-325	3761	3	191	CARDINAL
ftr-325	3761	4	2002	DATE
ftr-325	3761	5	6015	DATE
ftr-325	3761	6	cdp	ORG
ftr-325	3761	7	694	CARDINAL
ftr-325	3761	8	florida	GPE
ftr-325	3763	1	13:10 than 30 days	DATE
ftr-325	3763	2	90 days	DATE
ftr-325	3764	1	barnes v. commissioner	PERSON
ftr-325	3764	2	130 t.c	QUANTITY
ftr-325	3764	3	248	CARDINAL
ftr-325	3764	4	2008	DATE
ftr-325	3764	5	second	ORDINAL
ftr-325	3764	6	the tax court	ORG
ftr-325	3765	1	6015	DATE
ftr-325	3765	2	cdp	ORG
ftr-325	3766	1	second	ORDINAL
ftr-325	3766	2	6404(h)(1	CARDINAL
ftr-325	3766	3	cdp	ORG
ftr-325	3767	1	6330	DATE
ftr-325	3768	1	180 days	DATE
ftr-325	3769	1	2	CARDINAL
ftr-325	3770	1	irs	ORG
ftr-325	3771	1	weber v. commissioner	PERSON
ftr-325	3771	2	138 t.c	PERSON
ftr-325	3772	1	18	CARDINAL
ftr-325	3773	1	2007	DATE
ftr-325	3773	2	2006	DATE
ftr-325	3773	3	2007	DATE
ftr-325	3774	1	irs	ORG
ftr-325	3774	2	6672	DATE
ftr-325	3775	1	2008	DATE
ftr-325	3775	2	third	ORDINAL
ftr-325	3775	3	2007	DATE
ftr-325	3775	4	2006	DATE
ftr-325	3775	5	2007	DATE
ftr-325	3775	6	2007	DATE
ftr-325	3775	7	2008	DATE
ftr-325	3776	1	irs	ORG
ftr-325	3776	2	2007	DATE
ftr-325	3776	3	2006	DATE
ftr-325	3776	4	2007	DATE
ftr-325	3777	1	2008	DATE
ftr-325	3777	2	2009	DATE
ftr-325	3778	1	irs	ORG
ftr-325	3778	2	cdp	ORG
ftr-325	3779	1	cdp	ORG
ftr-325	3779	2	6672	DATE
ftr-325	3780	1	irs	ORG
ftr-325	3781	1	gustafson	PERSON
ftr-325	3781	2	2013	DATE
ftr-325	3781	3	695	CARDINAL
ftr-325	3781	4	6672	DATE
ftr-325	3781	5	2006	DATE
ftr-325	3782	1	cdp	ORG
ftr-325	3782	2	6672	DATE
ftr-325	3783	1	6330	DATE
ftr-325	3783	2	cdp	ORG
ftr-325	3784	1	6672	DATE
ftr-325	3784	2	3	CARDINAL
ftr-325	3786	1	lewis v. commissioner	PERSON
ftr-325	3786	2	t.c.	PERSON
ftr-325	3787	1	2012	CARDINAL
ftr-325	3787	2	138	CARDINAL
ftr-325	3787	3	5/16/12	CARDINAL
ftr-325	3788	1	irs	ORG
ftr-325	3788	2	cdp	ORG
ftr-325	3788	3	paris	GPE
ftr-325	3788	4	irs	ORG
ftr-325	3789	1	irs	ORG
ftr-325	3789	2	irs	ORG
ftr-325	3790	1	irs	ORG
ftr-325	3790	2	4	CARDINAL
ftr-325	3791	1	cdp	ORG
ftr-325	3791	2	cdp	ORG
ftr-325	3792	1	t.c.	PERSON
ftr-325	3793	1	2012	CARDINAL
ftr-325	3793	2	284	CARDINAL
ftr-325	3794	1	cdp	ORG
ftr-325	3794	2	12153	DATE
ftr-325	3795	1	cdp	ORG
ftr-325	3796	1	cdp	ORG
ftr-325	3798	1	cdp	ORG
ftr-325	3799	1	g. innocent	PERSON
ftr-325	3799	2	1	CARDINAL
ftr-325	3800	1	irs	ORG
ftr-325	3801	1	2012-8, 2012-4	DATE
ftr-325	3802	1	309	CARDINAL
ftr-325	3803	1	proc	PERSON
ftr-325	3804	1	2003-61	DATE
ftr-325	3804	2	2003-2	DATE
ftr-325	3804	3	296	CARDINAL
ftr-325	3804	4	6015(f	CARDINAL
ftr-325	3805	1	696	CARDINAL
ftr-325	3805	2	florida	GPE
ftr-325	3806	1	13:10	TIME
ftr-325	3806	2	section 6015(f	LAW
ftr-325	3806	3	irs	ORG
ftr-325	3808	1	6015(f	CARDINAL
ftr-325	3810	1		CARDINAL
ftr-325	3810	2	irs	ORG
ftr-325	3811	1	2003-61	DATE
ftr-325	3813	1	2003-61	DATE
ftr-325	3814	1	irs	ORG
ftr-325	3814	2	irs	ORG
ftr-325	3815	1	2003-61	DATE
ftr-325	3817	1	irs	ORG
ftr-325	3818	1	deihl	PERSON
ftr-325	3818	2	t.c.	PERSON
ftr-325	3819	1	2012	CARDINAL
ftr-325	3819	2	176	CARDINAL
ftr-325	3819	3	6/21/12	CARDINAL
ftr-325	3820	1	2012-8, 2012-4	DATE
ftr-325	3820	2	309	CARDINAL
ftr-325	3820	3	proc	PERSON
ftr-325	3821	1	2003-61	DATE
ftr-325	3821	2	2003-2	DATE
ftr-325	3821	3	296	CARDINAL
ftr-325	3821	4	2003-61	DATE
ftr-325	3823	1	2012-8	DATE
ftr-325	3826	1	2	CARDINAL
ftr-325	3826	2	irs	ORG
ftr-325	3827	1	minihan	PERSON
ftr-325	3827	2	138 t.c. 1 (	PERSON
ftr-325	3828	1	2013	DATE
ftr-325	3828	2	697	CARDINAL
ftr-325	3828	3	irs	ORG
ftr-325	3829	1	6015(e)(1)(b	CARDINAL
ftr-325	3830	1	gustafson	PERSON
ftr-325	3830	2	one-half	CARDINAL
ftr-325	3830	3	one-half	CARDINAL
ftr-325	3831	1	one-half	CARDINAL
ftr-325	3832	1	united states	GPE
ftr-325	3832	2	nat’l bank	GPE
ftr-325	3832	3	472	CARDINAL
ftr-325	3832	4	713	CARDINAL
ftr-325	3832	5	1985	DATE
ftr-325	3832	6	irs	ORG
ftr-325	3832	7	one	CARDINAL
ftr-325	3832	8	third	ORDINAL
ftr-325	3833	1	6015(g)(1	CARDINAL
ftr-325	3833	2	7426	DATE
ftr-325	3834	1	irs	ORG
ftr-325	3834	2	minihan	PERSON
ftr-325	3834	3	6015(f	CARDINAL
ftr-325	3835	1	h. miscellaneous 1	PERSON
ftr-325	3837	1	14106-10w	DATE
ftr-325	3837	2	137	CARDINAL
ftr-325	3838	1	15	CARDINAL
ftr-325	3838	2	12/8/11	CARDINAL
ftr-325	3839	1	thornton	PERSON
ftr-325	3839	2	irs	ORG
ftr-325	3840	1	irs	ORG
ftr-325	3840	2	irs	ORG
ftr-325	3840	3	irs	ORG
ftr-325	3842	1	698	CARDINAL
ftr-325	3842	2	florida	GPE
ftr-325	3842	3	13:10	CARDINAL
ftr-325	3843	1	t.d	PERSON
ftr-325	3843	2	9580	CARDINAL
ftr-325	3843	3	77	CARDINAL
ftr-325	3843	4	10370	DATE
ftr-325	3843	5	2/22/12	CARDINAL
ftr-325	3844	1	§ 7623(a	ORG
ftr-325	3844	2	§ 7623(b	ORG
ftr-325	3845	1	301.7623-1	DATE
ftr-325	3846	1	reg	CARDINAL
ftr-325	3847	1	301.7623-1(a	CARDINAL
ftr-325	3847	2	§ 7623(a	ORG
ftr-325	3850	1	irs	ORG
ftr-325	3850	2	9/11/12	CARDINAL
ftr-325	3851	1	irs	ORG
ftr-325	3851	2	$104 million	MONEY
ftr-325	3851	3	ubs	ORG
ftr-325	3851	4	bradley birkenfeld	PERSON
ftr-325	3851	5	2009	DATE
ftr-325	3851	6	§ 7623(b	EVENT
ftr-325	3852	1	birkenfeld	PERSON
ftr-325	3852	2	irs	ORG
ftr-325	3852	3	ubs ag	ORG
ftr-325	3852	4	ubs ag business practices	ORG
ftr-325	3853	1	ubs ag	ORG
ftr-325	3856	1	irs	ORG
ftr-325	3856	2	switzerland	GPE
ftr-325	3856	3	ubs ag	ORG
ftr-325	3856	4	ubs ag	ORG
ftr-325	3856	5	2013	DATE
ftr-325	3856	6	699	CARDINAL
ftr-325	3856	7	irs	ORG
ftr-325	3857	1	cohen v. commissioner	PERSON
ftr-325	3857	2	139	CARDINAL
ftr-325	3858	1	12	CARDINAL
ftr-325	3859	1	first	ORDINAL
ftr-325	3859	2	kroupa	PERSON
ftr-325	3859	3	§ 7623(b	ORG
ftr-325	3859	4	irs	ORG
ftr-325	3860	1	irs	ORG
ftr-325	3862	1	77	CARDINAL
ftr-325	3862	2	74798	DATE
ftr-325	3863	1	the treasury department	ORG
ftr-325	3863	2	section § 7623	LAW
ftr-325	3864	1	irs	ORG
ftr-325	3866	1	treasury	ORG
ftr-325	3866	2	irs	ORG
ftr-325	3874	1	301.7623-4	DATE
ftr-325	3877	1	2	CARDINAL
ftr-325	3877	2	12/28/11	CARDINAL
ftr-325	3878	1	december of 2011	DATE
ftr-325	3878	2	the united states	GPE
ftr-325	3878	3	700	CARDINAL
ftr-325	3878	4	florida	GPE
ftr-325	3879	1	13:10	CARDINAL
ftr-325	3880	1	2/27/12	CARDINAL
ftr-325	3881	1	1	CARDINAL
ftr-325	3881	2	23	CARDINAL
ftr-325	3881	3	2	CARDINAL
ftr-325	3881	4	175	CARDINAL
ftr-325	3881	5	3	CARDINAL
ftr-325	3881	6	26	CARDINAL
ftr-325	3881	7	4	CARDINAL
ftr-325	3881	8	70	CARDINAL
ftr-325	3881	9	143	CARDINAL
ftr-325	3881	10	26(b)(3	CARDINAL
ftr-325	3881	11	26(b)(4	CARDINAL
ftr-325	3881	12	5	CARDINAL
ftr-325	3881	13	121	CARDINAL
ftr-325	3881	14	56	CARDINAL
ftr-325	3881	15	6	CARDINAL
ftr-325	3881	16	155	CARDINAL
ftr-325	3881	17	7	CARDINAL
ftr-325	3881	18	241	CARDINAL
ftr-325	3881	19	reg	CARDINAL
ftr-325	3882	1	301.6223(g)-1(b)(3	CARDINAL
ftr-325	3882	2	8)	CARDINAL
ftr-325	3882	3	345	CARDINAL
ftr-325	3882	4	9	CARDINAL
ftr-325	3882	5	10	CARDINAL
ftr-325	3882	6	18	CARDINAL
ftr-325	3882	7	28	CARDINAL
ftr-325	3883	1	sec	ORG
ftr-325	3883	2	1746	DATE
ftr-325	3884	1	a.	PERSON
ftr-325	3885	1	7/6/12	DATE
ftr-325	3886	1	3	CARDINAL
ftr-325	3888	1	john w. davis	PERSON
ftr-325	3889	1	koprowski v. commissioner	PERSON
ftr-325	3889	2	138 t.c. 54 (	PERSON
ftr-325	3889	3	2/6/12	CARDINAL
ftr-325	3890	1	gustafson	PERSON
ftr-325	3891	1	this 2013	DATE
ftr-325	3891	2	701	CARDINAL
ftr-325	3892	1		CARDINAL
ftr-325	3892	2	holmes	PERSON
ftr-325	3892	3	4	CARDINAL
ftr-325	3893	1	proc	PERSON
ftr-325	3894	1	2012-18, 2012-10	DATE
ftr-325	3895	1	455	CARDINAL
ftr-325	3895	2	2/15/12	CARDINAL
ftr-325	3896	1	irs	ORG
ftr-325	3897	1	proc	PERSON
ftr-325	3898	1	200043	CARDINAL
ftr-325	3898	2	200	CARDINAL
ftr-325	3898	3	404	CARDINAL
ftr-325	3899	1	5	CARDINAL
ftr-325	3899	2	irs	ORG
ftr-325	3900	1	ir-2012-31	DATE
ftr-325	3900	2	3/7/12	DATE
ftr-325	3901	1	0.5 percent	PERCENT
ftr-325	3901	2	25 percent	PERCENT
ftr-325	3901	3	at least 30 days	DATE
ftr-325	3901	4	2011	DATE
ftr-325	3901	5	2012	DATE
ftr-325	3901	6	4/17/12	CARDINAL
ftr-325	3901	7	25 percent	PERCENT
ftr-325	3902	1	$25,000 to $50,000	MONEY
ftr-325	3902	2	five years to six years	DATE
ftr-325	3902	3	irs	ORG
ftr-325	3902	4	433	CARDINAL
ftr-325	3902	5	433	CARDINAL
ftr-325	3903	1	irs	ORG
ftr-325	3905	1	irs	ORG
ftr-325	3905	2	as little as two years	DATE
ftr-325	3905	3	four or five years	DATE
ftr-325	3906	1	1	CARDINAL
ftr-325	3906	2	2	CARDINAL
ftr-325	3906	3	3	CARDINAL
ftr-325	3906	4	4	CARDINAL
ftr-325	3907	1	6	CARDINAL
ftr-325	3909	1	maine	GPE
ftr-325	3909	2	v. united states	GPE
ftr-325	3909	3	675	CARDINAL
ftr-325	3909	4	110	CARDINAL
ftr-325	3909	5	1st	ORDINAL
ftr-325	3910	1	3/30/12	CARDINAL
ftr-325	3913	1	702	CARDINAL
ftr-325	3914	1	florida	GPE
ftr-325	3916	1	13:10	CARDINAL
ftr-325	3917	1	irs	ORG
ftr-325	3918	1	first	ORDINAL
ftr-325	3918	2	stahl	PERSON
ftr-325	3919	1	301.7502-1(e	DATE
ftr-325	3919	2	2011	DATE
ftr-325	3921	1	reg	CARDINAL
ftr-325	3922	1	301.7502-1(e	DATE
ftr-325	3922	2	anderson v. united states	PERSON
ftr-325	3922	3	966	CARDINAL
ftr-325	3922	4	487	CARDINAL
ftr-325	3922	5	9th	ORDINAL
ftr-325	3922	6	1992	DATE
ftr-325	3922	7	909	CARDINAL
ftr-325	3922	8	8th	ORDINAL
ftr-325	3922	9	1990	DATE
ftr-325	3922	10	irs	ORG
ftr-325	3923	1	7.	CARDINAL
ftr-325	3923	2	zero	CARDINAL
ftr-325	3924	1	waltner	ORG
ftr-325	3924	2	united states	GPE
ftr-325	3924	3	679	CARDINAL
ftr-325	3924	4	1329	CARDINAL
ftr-325	3924	5	fed	ORG
ftr-325	3924	6	cir	PERSON
ftr-325	3926	1	prost	PERSON
ftr-325	3926	2	zeros	CARDINAL
ftr-325	3928	1	8.	CARDINAL
ftr-325	3929	1	cdp	ORG
ftr-325	3930	1	tucker	PERSON
ftr-325	3930	2	676	CARDINAL
ftr-325	3930	3	1129	CARDINAL
ftr-325	3930	4	d.c	GPE
ftr-325	3930	5	cir	ORG
ftr-325	3931	1	4/20/12	CARDINAL
ftr-325	3931	2	aff’g 135	CARDINAL
ftr-325	3931	3	114	CARDINAL
ftr-325	3931	4	7/26/10	CARDINAL
ftr-325	3932	1	cdp	ORG
ftr-325	3932	2	irs	ORG
ftr-325	3933	1	u.s.	GPE
ftr-325	3934	1	sec	ORG
ftr-325	3934	2	2	CARDINAL
ftr-325	3935	1	2	CARDINAL
ftr-325	3935	2	gustafson	PERSON
ftr-325	3935	3	the united states‖	ORG
ftr-325	3938	1	williams	PERSON
ftr-325	3939	1	the united states	GPE
ftr-325	3939	2	article ii	PERSON
ftr-325	3940	1	the united states	GPE
ftr-325	3943	1	2013	DATE
ftr-325	3943	2	703 9	DATE
ftr-325	3944	1	irs	ORG
ftr-325	3945	1	roberts v. commissioner	PERSON
ftr-325	3945	2	t.c.	PERSON
ftr-325	3946	1	2012	CARDINAL
ftr-325	3946	2	144	CARDINAL
ftr-325	3947	1	2007	DATE
ftr-325	3947	2	zero	CARDINAL
ftr-325	3947	3	6,000	MONEY
ftr-325	3948	1	irs	ORG
ftr-325	3948	2	6,000	MONEY
ftr-325	3948	3	1983	DATE
ftr-325	3949	1	2007	DATE
ftr-325	3949	2	nearly $59,000	MONEY
ftr-325	3949	3	irs	ORG
ftr-325	3950	1	irs	ORG
ftr-325	3950	2	6,000	MONEY
ftr-325	3950	3	2007	DATE
ftr-325	3951	1	irs	ORG
ftr-325	3951	2	2007	DATE
ftr-325	3951	3	foley	PERSON
ftr-325	3952	1	2007	DATE
ftr-325	3952	2	2007	DATE
ftr-325	3954	1	―not	PERSON
ftr-325	3955	1	211	CARDINAL
ftr-325	3955	2	504	CARDINAL
ftr-325	3955	3	507	CARDINAL
ftr-325	3955	4	9th	ORDINAL
ftr-325	3955	5	2000	DATE
ftr-325	3955	6	aff‘g t.c.	PERSON
ftr-325	3956	1	1998	CARDINAL
ftr-325	3956	2	297	CARDINAL
ftr-325	3957	1	10	CARDINAL
ftr-325	3959	1	8	CARDINAL
ftr-325	3959	2	reg-13867-06	DATE
ftr-325	3959	3	8	CARDINAL
ftr-325	3960	1	chicago	GPE
ftr-325	3960	2	sheldon i. banoff	PERSON
ftr-325	3960	3	230	CARDINAL
ftr-325	3960	4	treasury	ORG
ftr-325	3960	5	230	CARDINAL
ftr-325	3960	6	the ―prohibited purposes‖	ORG
ftr-325	3961	1	september 2012	DATE
ftr-325	3961	2	230	CARDINAL
ftr-325	3961	3	230	CARDINAL
ftr-325	3962	1	230	CARDINAL
ftr-325	3963	1	230	CARDINAL
ftr-325	3963	2	704	CARDINAL
ftr-325	3963	3	florida	GPE
ftr-325	3963	4	13:10	CARDINAL
ftr-325	3963	5	77	CARDINAL
ftr-325	3963	6	57055	CARDINAL
ftr-325	3963	7	9/17/12	CARDINAL
ftr-325	3964	1	230	CARDINAL
ftr-325	3964	2		CARDINAL
ftr-325	3964	3	10.35	CARDINAL
ftr-325	3964	4	10.37	CARDINAL
ftr-325	3965	1	230	CARDINAL
ftr-325	3965	2	230	CARDINAL
ftr-325	3967	1	230	CARDINAL
ftr-325	3967	2	―treasury	CARDINAL
ftr-325	3967	3	230	CARDINAL
ftr-325	3968	1	230	CARDINAL
ftr-325	3969	1	230	CARDINAL
ftr-325	3970	1	230	CARDINAL
ftr-325	3970	2	230	CARDINAL
ftr-325	3970	3	230	CARDINAL
ftr-325	3970	4	705	CARDINAL
ftr-325	3972	1		CARDINAL
ftr-325	3972	2	10.35	CARDINAL
ftr-325	3972	3	irs	ORG
ftr-325	3973	1	10.51	CARDINAL
ftr-325	3974	1		CARDINAL
ftr-325	3974	2	10.36	CARDINAL
ftr-325	3974	3	10.35	CARDINAL
ftr-325	3974	4	230	CARDINAL
ftr-325	3975	1		CARDINAL
ftr-325	3975	2	10.1	CARDINAL
ftr-325	3975	3	irs	ORG
ftr-325	3976	1		CARDINAL
ftr-325	3976	2	10.82	CARDINAL
ftr-325	3976	3	four	CARDINAL
ftr-325	3976	4	five tax years	DATE
ftr-325	3977	1		CARDINAL
ftr-325	3977	2	10.31	CARDINAL
ftr-325	3978	1	11	CARDINAL
ftr-325	3979	1	the last minute	TIME
ftr-325	3980	1	scaggs v. commissioner	ORG
ftr-325	3980	2	t.c.	PERSON
ftr-325	3981	1	2012	CARDINAL
ftr-325	3981	2	258	CARDINAL
ftr-325	3981	3	9/10/12	CARDINAL
ftr-325	3982	1	more than 90 days	DATE
ftr-325	3982	2	third	ORDINAL
ftr-325	3982	3	90-day	DATE
ftr-325	3983	1	2004–83	CARDINAL
ftr-325	3983	2	2004–2 c.b	QUANTITY
ftr-325	3983	3	1030	CARDINAL
ftr-325	3983	4	the u.s. postal service	ORG
ftr-325	3983	5	third	ORDINAL
ftr-325	3983	6	706	CARDINAL
ftr-325	3983	7	florida	GPE
ftr-325	3984	1	13:10 12	DATE
ftr-325	3986	1	hinerfeld	PERSON
ftr-325	3986	2	139	CARDINAL
ftr-325	3988	1	10	CARDINAL
ftr-325	3988	2	9/27/12	CARDINAL
ftr-325	3990	1	counsel‘s	ORG
ftr-325	3990	2	1998	DATE
ftr-325	3992	1	105	CARDINAL
ftr-325	3992	2	1001(a)(4	CARDINAL
ftr-325	3992	3	112	CARDINAL
ftr-325	3993	1	689	CARDINAL
ftr-325	3993	2	proc	PERSON
ftr-325	3993	3	2000-43	DATE
ftr-325	3993	4	2000-2	DATE
ftr-325	3993	5	irs	ORG
ftr-325	3994	1	the tax court	ORG
ftr-325	3995	1	counsel‘s	ORG
ftr-325	3996	1	irs	ORG
ftr-325	3996	2	50,000	MONEY
ftr-325	3996	3	irs	ORG
ftr-325	3997	1	13	CARDINAL
ftr-325	3998	1	irs	ORG
ftr-325	3999	1	aloe vera of	PERSON
ftr-325	3999	2	america, inc.	ORG
ftr-325	4000	1	v. united states	GPE
ftr-325	4000	2	699	CARDINAL
ftr-325	4000	3	1153	CARDINAL
ftr-325	4000	4	9th	ORDINAL
ftr-325	4002	1	government‘s	PERSON
ftr-325	4004	1	6103(k)(4	CARDINAL
ftr-325	4004	2	the united states	GPE
ftr-325	4007	1	14	CARDINAL
ftr-325	4008	1	2012	DATE
ftr-325	4008	2	209	CARDINAL
ftr-325	4008	3	irs	ORG
ftr-325	4008	4	2013	DATE
ftr-325	4008	5	707	CARDINAL
ftr-325	4009	1	1	CARDINAL
ftr-325	4010	1	2011	DATE
ftr-325	4011	1	2010	DATE
ftr-325	4011	2	601	CARDINAL
ftr-325	4011	3	6.2 percent	PERCENT
ftr-325	4011	4	4.2 percent	PERCENT
ftr-325	4011	5	calendar year 2011	DATE
ftr-325	4012	1		CARDINAL
ftr-325	4012	2	4.2 percent	PERCENT
ftr-325	4013	1	a. congress	PERSON
ftr-325	4014	1	ir-2011-124	CARDINAL
ftr-325	4015	1	the two month	DATE
ftr-325	4015	2	6.2 percent	PERCENT
ftr-325	4015	3	4.2 percent	PERCENT
ftr-325	4015	4	the first two months of 2012	DATE
ftr-325	4015	5	2011	DATE
ftr-325	4016	1	no later than march 31, 2012	DATE
ftr-325	4017	1	more than $18,350	MONEY
ftr-325	4017	2	two-month	DATE
ftr-325	4017	3	an additional 2 percent	PERCENT
ftr-325	4017	4	18,350	MONEY
ftr-325	4017	5	two-month	DATE
ftr-325	4020	1	2012	DATE
ftr-325	4020	2	december 2011	DATE
ftr-325	4020	3	18,350	MONEY
ftr-325	4021	1	2	CARDINAL
ftr-325	4023	1	donald g. cave	PERSON
ftr-325	4025	1	t.c.	PERSON
ftr-325	4025	2	2011-48	DATE
ftr-325	4025	3	2/28/11	CARDINAL
ftr-325	4025	4	476	CARDINAL
ftr-325	4027	1	424	CARDINAL
ftr-325	4027	2	5th	ORDINAL
ftr-325	4029	1	donald cave	PERSON
ftr-325	4030	1	donald cave	PERSON
ftr-325	4030	2	corporation‘s	ORG
ftr-325	4031	1	corporation‘s	ORG
ftr-325	4032	1	708	CARDINAL
ftr-325	4032	2	florida	GPE
ftr-325	4033	1	13:10	CARDINAL
ftr-325	4034	1	530	CARDINAL
ftr-325	4034	2	1978	DATE
ftr-325	4035	1	6656	DATE
ftr-325	4036	1	a.	PERSON
ftr-325	4037	1	donald g. cave	PERSON
ftr-325	4039	1	476	CARDINAL
ftr-325	4041	1	424	CARDINAL
ftr-325	4041	2	5th	ORDINAL
ftr-325	4043	1	fifth	ORDINAL
ftr-325	4044	1	haynes	ORG
ftr-325	4044	2	―we	CARDINAL
ftr-325	4044	3	3	CARDINAL
ftr-325	4046	1	martinez	ORG
ftr-325	4046	2	v. united states	PERSON
ftr-325	4046	3	101	CARDINAL
ftr-325	4048	1	686	CARDINAL
ftr-325	4050	1	530	CARDINAL
ftr-325	4050	2	1978	DATE
ftr-325	4051	1	1099	DATE
ftr-325	4051	2	irs	ORG
ftr-325	4054	1	4	CARDINAL
ftr-325	4055	1	laflamme v. commissioner	PERSON
ftr-325	4055	2	t.c.	PERSON
ftr-325	4056	1	2012-36	DATE
ftr-325	4057	1	2013	DATE
ftr-325	4057	2	709	CARDINAL
ftr-325	4057	3	26	CARDINAL
ftr-325	4057	4	162	CARDINAL
ftr-325	4058	1	section 404(a)(8	LAW
ftr-325	4058	2	162	CARDINAL
ftr-325	4058	3	212	CARDINAL
ftr-325	4059	1	vasquez	PERSON
ftr-325	4059	2	irs	ORG
ftr-325	4061	1	6662	DATE
ftr-325	4063	1	david e. watson	PERSON
ftr-325	4063	2	p.c.	GPE
ftr-325	4063	3	v. united states	PERSON
ftr-325	4063	4	714	CARDINAL
ftr-325	4063	5	f. supp	PERSON
ftr-325	4064	1	2d 954	DATE
ftr-325	4064	2	iowa	GPE
ftr-325	4064	3	5/27/10	CARDINAL
ftr-325	4065	1	david watson	PERSON
ftr-325	4065	2	watson‘s	ORG
ftr-325	4066	1	the s corporation	ORG
ftr-325	4067	1	watson	PERSON
ftr-325	4067	2	24,000	MONEY
ftr-325	4067	3	the s corporation	ORG
ftr-325	4067	4	the s corporation	ORG
ftr-325	4068	1	the s corporation	ORG
ftr-325	4068	2	approximately $200,000	MONEY
ftr-325	4068	3	watson	PERSON
ftr-325	4069	1	irs	ORG
ftr-325	4070	1	the s corporation	ORG
ftr-325	4071	1	the s corporation	ORG
ftr-325	4072	1	the s corporation‘s ―self-proclaimed	PRODUCT
ftr-325	4073	1	watson	PERSON
ftr-325	4074	1		CARDINAL
ftr-325	4075	1	710	CARDINAL
ftr-325	4075	2	florida	GPE
ftr-325	4076	1	13:10	CARDINAL
ftr-325	4079	1	5	CARDINAL
ftr-325	4079	2	newman	ORG
ftr-325	4079	3	159	CARDINAL
ftr-325	4079	4	848	CARDINAL
ftr-325	4079	5	850	CARDINAL
ftr-325	4079	6	2d	DATE
ftr-325	4079	7	j.	PERSON
ftr-325	4080	1	oliver wendell holmes	PERSON
ftr-325	4080	2	compania general de tabacos de filipinas	ORG
ftr-325	4080	3	275	CARDINAL
ftr-325	4080	4	100	CARDINAL
ftr-325	4080	5	1927	DATE
ftr-325	4080	6	j.	PERSON
ftr-325	4081	1	system.‖ manley	ORG
ftr-325	4081	2	t.c.	ORG
ftr-325	4081	3	1983	DATE
ftr-325	4081	4	558	CARDINAL
ftr-325	4081	5	sept. 12, 1983	DATE
ftr-325	4083	1	―all	NORP
ftr-325	4083	2	watson	PERSON
ftr-325	4084	1	a.	PERSON
ftr-325	4084	2	irs	ORG
ftr-325	4084	3	irs	ORG
ftr-325	4085	1	david e. watson	PERSON
ftr-325	4085	2	p.c.	GPE
ftr-325	4085	3	v. united states	PERSON
ftr-325	4085	4	757 f. supp	ORG
ftr-325	4086	1	2d 877	CARDINAL
ftr-325	4086	2	iowa	GPE
ftr-325	4086	3	12/23/10	CARDINAL
ftr-325	4087	1	pratt	PERSON
ftr-325	4087	2	24,000	MONEY
ftr-325	4088	1	each of the years	DATE
ftr-325	4088	2	approximately $175,000	MONEY
ftr-325	4088	3	watson	PERSON
ftr-325	4090	1	joseph radtke	PERSON
ftr-325	4090	2	s.c.	GPE
ftr-325	4090	3	v. united states	GPE
ftr-325	4090	4	712	CARDINAL
ftr-325	4090	5	f. supp	PERSON
ftr-325	4091	1	143	CARDINAL
ftr-325	4091	2	e.d. wisc.	ORG
ftr-325	4091	3	1989	DATE
ftr-325	4091	4	spicer accounting, inc.	ORG
ftr-325	4091	5	v. united states	GPE
ftr-325	4091	6	918 f.2d	MONEY
ftr-325	4091	7	9th	ORDINAL
ftr-325	4091	8	1990	DATE
ftr-325	4091	9	117	CARDINAL
ftr-325	4091	10	141 (2001	DATE
ftr-325	4091	11	an s corporation	ORG
ftr-325	4094	1	2013	DATE
ftr-325	4094	2	711	CARDINAL
ftr-325	4094	3	watson‘s	PERSON
ftr-325	4094	4	each of the years	DATE
ftr-325	4094	5	91,044	MONEY
ftr-325	4094	6	24,000	MONEY
ftr-325	4094	7	67,044	MONEY
ftr-325	4096	1	david e. watson	PERSON
ftr-325	4096	2	p.c.	GPE
ftr-325	4096	3	v. united states	PERSON
ftr-325	4096	4	668	CARDINAL
ftr-325	4096	5	8th	ORDINAL
ftr-325	4097	1	2/21/12	CARDINAL
ftr-325	4098	1	irs	ORG
ftr-325	4100	1	p.c.	GPE
ftr-325	4100	2	t.c.	PERSON
ftr-325	4101	1	2001-81	DATE
ftr-325	4102	1	6	CARDINAL
ftr-325	4103	1	t.c.	PERSON
ftr-325	4104	1	2012-51	DATE
ftr-325	4104	2	2/27/12	CARDINAL
ftr-325	4106	1	1402(a)(4	CARDINAL
ftr-325	4107	1	7	CARDINAL
ftr-325	4108	1	138 t.c. 192	PERSON
ftr-325	4108	2	2/29/12	CARDINAL
ftr-325	4109	1	section 4980(a	LAW
ftr-325	4109	2	20 percent	PERCENT
ftr-325	4110	1	4980(c)(1	CARDINAL
ftr-325	4110	2	4,411,395	MONEY
ftr-325	4110	3	4980	CARDINAL
ftr-325	4110	4	only $14,055	MONEY
ftr-325	4111	1	first	ORDINAL
ftr-325	4111	2	haines	PERSON
ftr-325	4111	3	irs	ORG
ftr-325	4111	4	712	CARDINAL
ftr-325	4111	5	florida	GPE
ftr-325	4112	1	13:10	CARDINAL
ftr-325	4112	2	4980(c)(1	MONEY
ftr-325	4114	1	8	CARDINAL
ftr-325	4116	1	t.c.	PERSON
ftr-325	4117	1	2012	CARDINAL
ftr-325	4117	2	184	CARDINAL
ftr-325	4117	3	7/2/12	DATE
ftr-325	4118	1	ruwe	PERSON
ftr-325	4118	2	two	CARDINAL
ftr-325	4118	3	tennessee	GPE
ftr-325	4119	1	two	CARDINAL
ftr-325	4123	1	weekly	DATE
ftr-325	4125	1	943	CARDINAL
ftr-325	4125	2	6656	DATE
ftr-325	4126	1	9	CARDINAL
ftr-325	4127	1	atlantic	LOC
ftr-325	4127	2	masonry, inc.	ORG
ftr-325	4128	1	t.c.	PERSON
ftr-325	4128	2	2012-233	DATE
ftr-325	4128	3	8/13/12	CARDINAL
ftr-325	4129	1	jacobs	PERSON
ftr-325	4132	1	2013	DATE
ftr-325	4132	2	713	CARDINAL
ftr-325	4133	1	section 530	LAW
ftr-325	4134	1	6656	DATE
ftr-325	4136	1	10	CARDINAL
ftr-325	4138	1	693	CARDINAL
ftr-325	4138	2	605	CARDINAL
ftr-325	4138	3	6th	ORDINAL
ftr-325	4139	1	november 2001	DATE
ftr-325	4139	2	63	CARDINAL
ftr-325	4139	3	9	CARDINAL
ftr-325	4139	4	chapter 11	LAW
ftr-325	4142	1	csx corp.	ORG
ftr-325	4142	2	v. united states	GPE
ftr-325	4142	3	518	CARDINAL
ftr-325	4142	4	1328	CARDINAL
ftr-325	4142	5	fed	ORG
ftr-325	4142	6	cir. 2008	ORG
ftr-325	4142	7	sixth	ORDINAL
ftr-325	4143	1	wages‖	ORG
ftr-325	4143	2	congress	ORG
ftr-325	4143	3	rowan cos.	PERSON
ftr-325	4144	1	v. united states	PERSON
ftr-325	4145	1	452	CARDINAL
ftr-325	4145	2	247	CARDINAL
ftr-325	4145	3	255	CARDINAL
ftr-325	4145	4	1981	DATE
ftr-325	4149	1	90-72	CARDINAL
ftr-325	4149	2	211	CARDINAL
ftr-325	4150	1	csx corp.	ORG
ftr-325	4150	2	eight	CARDINAL
ftr-325	4151	1	90-72	CARDINAL
ftr-325	4151	2	―we	CARDINAL
ftr-325	4151	3	irs	ORG
ftr-325	4152	1	medical education & research	ORG
ftr-325	4152	2	v. united states	GPE
ftr-325	4152	3	131	CARDINAL
ftr-325	4152	4	s. ct	PERSON
ftr-325	4152	5	704	CARDINAL
ftr-325	4152	6	2011	DATE
ftr-325	4152	7	rowan cos.	PERSON
ftr-325	4152	8	v. united states	PERSON
ftr-325	4153	1	714	CARDINAL
ftr-325	4153	2	florida	GPE
ftr-325	4153	3	13:10 	CARDINAL
ftr-325	4153	4	sixth	ORDINAL
ftr-325	4153	5	the supreme court	ORG
ftr-325	4154	1	11	CARDINAL
ftr-325	4155	1	new york	GPE
ftr-325	4157	1	110	CARDINAL
ftr-325	4157	2	2012-6238	DATE
ftr-325	4158	1	new york	GPE
ftr-325	4158	2	seybert	PERSON
ftr-325	4158	3	irs	ORG
ftr-325	4163	1	noel v. new york	PERSON
ftr-325	4163	2	new york	GPE
ftr-325	4163	3	697	CARDINAL
ftr-325	4163	4	209	CARDINAL
ftr-325	4163	5	2d	DATE
ftr-325	4163	6	8/31/12	DATE
ftr-325	4166	1	new york	GPE
ftr-325	4167	1	the justice department	ORG
ftr-325	4169	1	―[t]hese	NORP
ftr-325	4169	2	12	CARDINAL
ftr-325	4171	1	section 1401	LAW
ftr-325	4171	2	2010	DATE
ftr-325	4171	3	0.9 percent	PERCENT
ftr-325	4172	1	250,000	MONEY
ftr-325	4172	2	125,000	MONEY
ftr-325	4173	1	200,000	MONEY
ftr-325	4174	1	715	CARDINAL
ftr-325	4174	2	200,000	MONEY
ftr-325	4174	3	a year	DATE
ftr-325	4177	1	0.9 percent	PERCENT
ftr-325	4178	1	section 1402(b	LAW
ftr-325	4178	2	0.9 percent	PERCENT
ftr-325	4181	1	years	DATE
ftr-325	4181	2	12/31/12	DATE
ftr-325	4181	3	a.	PERSON
ftr-325	4182	1	reg-130074-11	DATE
ftr-325	4182	2	77	CARDINAL
ftr-325	4182	3	72268	DATE
ftr-325	4182	4	12/05/12	DATE
ftr-325	4183	1	§§ 1401	ORG
ftr-325	4183	2	3101	DATE
ftr-325	4183	3	3102	DATE
ftr-325	4185	1	medicare	ORG
ftr-325	4186	1		CARDINAL
ftr-325	4187	1	§§ 1401	ORG
ftr-325	4187	2	3102	CARDINAL
ftr-325	4187	3	years	DATE
ftr-325	4187	4	12/31/12	DATE
ftr-325	4187	5	2013	DATE
ftr-325	4187	6	years	DATE
ftr-325	4187	7	12/31/13	CARDINAL
ftr-325	4188	1		CARDINAL
ftr-325	4188	2	irs	ORG
ftr-325	4188	3	11/30/12	DATE
ftr-325	4188	4	2012	DATE
ftr-325	4188	5	232	CARDINAL
ftr-325	4189	1	1	CARDINAL
ftr-325	4191	1	howell v. commissioner	ORG
ftr-325	4191	2	t.c.	PERSON
ftr-325	4192	1	2012	CARDINAL
ftr-325	4192	2	303	CARDINAL
ftr-325	4192	3	11/1/12	CARDINAL
ftr-325	4193	1	howell	PERSON
ftr-325	4193	2	bruzee	PERSON
ftr-325	4194	1	howell	PERSON
ftr-325	4194	2	60 percent	PERCENT
ftr-325	4194	3	howell	PERSON
ftr-325	4194	4	llc	GPE
ftr-325	4195	1	llc	GPE
ftr-325	4195	2	716	CARDINAL
ftr-325	4195	3	florida	GPE
ftr-325	4195	4	13:10	CARDINAL
ftr-325	4198	1	―may	PERSON
ftr-325	4198	2	howell	PERSON
ftr-325	4199	1	howell	ORG
ftr-325	4199	2	howell	PERSON
ftr-325	4200	1	howell	PERSON
ftr-325	4202	1	2	CARDINAL
ftr-325	4203	1	t.c.	PERSON
ftr-325	4203	2	2012-323	DATE
ftr-325	4204	1	1402(c)(4	CARDINAL
ftr-325	4207	1	3	CARDINAL
ftr-325	4208	1	t.c.	PERSON
ftr-325	4209	1	2012	CARDINAL
ftr-325	4209	2	343	CARDINAL
ftr-325	4210	1	houston	GPE
ftr-325	4212	1	kroupa	PERSON
ftr-325	4215	1		CARDINAL
ftr-325	4216	1	under 2013	DATE
ftr-325	4216	2	717	CARDINAL
ftr-325	4217	1	1	CARDINAL
ftr-325	4219	1	t.d	PERSON
ftr-325	4219	2	9596	DATE
ftr-325	4219	3	77	CARDINAL
ftr-325	4219	4	37806	CARDINAL
ftr-325	4219	5	6/25/12	CARDINAL
ftr-325	4223	1	10 percent	PERCENT
ftr-325	4223	2	5000b	DATE
ftr-325	4224	1	2	CARDINAL
ftr-325	4225	1	section 100122	LAW
ftr-325	4228	1	3	CARDINAL
ftr-325	4228	2	irs	ORG
ftr-325	4229	1	2012002	DATE
ftr-325	4229	2	9/12/12	CARDINAL
ftr-325	4230	1	irs	ORG
ftr-325	4230	2	international business machines corp.	ORG
ftr-325	4230	3	v. united states	GPE
ftr-325	4230	4	343	CARDINAL
ftr-325	4230	5	914	CARDINAL
ftr-325	4231	1	1965	DATE
ftr-325	4231	2	irs	ORG
ftr-325	4232	1	ibm	ORG
ftr-325	4232	2	two	CARDINAL
ftr-325	4233	1	4	CARDINAL
ftr-325	4234	1	t.d	PERSON
ftr-325	4234	2	9604	DATE
ftr-325	4235	1	77	CARDINAL
ftr-325	4235	2	72924	DATE
ftr-325	4237	1	48.4191-1	CARDINAL
ftr-325	4237	2	2010	DATE
ftr-325	4238	1	2.3 percent	PERCENT
ftr-325	4239	1	https://checkpoint.riag.com/app/main/doclinknew?usid=684598a089&docid=iea03806637f7c857a8dfa3ed1427e053&srcdocid=t0newsltr%3a624826.1dr7&feature=tnews&lastcpreqid=1243697&pinpnt=tregs%3a114406.2&d=d#tregs:114406.2 718	ORG
ftr-325	4239	2	florida	GPE
ftr-325	4240	1	13:10 	CARDINAL
ftr-325	4241	1	1/1/13	CARDINAL
ftr-325	4242	1	a.	PERSON
ftr-325	4242	2	2012-77	DATE
ftr-325	4242	3	2012-52	DATE
ftr-325	4243	1	781	CARDINAL
ftr-325	4244	1	irs	ORG
ftr-325	4244	2	4191	DATE
ftr-325	4248	1		CARDINAL
ftr-325	4248	2	irs	ORG
ftr-325	4248	3	12/6/12	DATE
ftr-325	4248	4	2012	DATE
ftr-325	4248	5	235-22	CARDINAL
ftr-325	4250	1	1	CARDINAL
ftr-325	4251	1	―pee-pac-a‖	PERSON
ftr-325	4251	2	148	CARDINAL
ftr-325	4251	3	obama	PERSON
ftr-325	4251	4	3/23/10	CARDINAL
ftr-325	4251	5	4872	CARDINAL
ftr-325	4251	6	2010	DATE
ftr-325	4251	7	111	CARDINAL
ftr-325	4251	8	obama	PERSON
ftr-325	4251	9	3/30/10	CARDINAL
ftr-325	4252	1	a.	ORG
ftr-325	4253	1	2010	DATE
ftr-325	4253	2	obama	ORG
ftr-325	4253	3	651	CARDINAL
ftr-325	4253	4	529	CARDINAL
ftr-325	4253	5	6th	ORDINAL
ftr-325	4254	1	6/29/11	CARDINAL
ftr-325	4254	2	2-1	DATE
ftr-325	4255	1	sixth	ORDINAL
ftr-325	4255	2	martin	PERSON
ftr-325	4257	1	111	CARDINAL
ftr-325	4257	2	124	CARDINAL
ftr-325	4258	1	119	CARDINAL
ftr-325	4258	2	2010	DATE
ftr-325	4258	3	2010	DATE
ftr-325	4260	1	111	CARDINAL
ftr-325	4260	2	124	CARDINAL
ftr-325	4261	1	1029	CARDINAL
ftr-325	4263	1	sutton‘s	PERSON
ftr-325	4264	1	graham	PERSON
ftr-325	4266	1	eleventh	ORDINAL
ftr-325	4267	1	florida	GPE
ftr-325	4268	1	2013	DATE
ftr-325	4268	2	719	CARDINAL
ftr-325	4268	3	u.s.	GPE
ftr-325	4268	4	department of health & human services	ORG
ftr-325	4268	5	648	CARDINAL
ftr-325	4268	6	1235	CARDINAL
ftr-325	4268	7	11th	ORDINAL
ftr-325	4268	8	8/12/11	CARDINAL
ftr-325	4268	9	2-1	DATE
ftr-325	4269	1	eleventh	ORDINAL
ftr-325	4269	2	congress	ORG
ftr-325	4269	3	americans	NORP
ftr-325	4270	1	twenty-six	CARDINAL
ftr-325	4270	2	2014	DATE
ftr-325	4270	3	congress	ORG
ftr-325	4270	4	americans	NORP
ftr-325	4271	1	americans	NORP
ftr-325	4271	2	every month	DATE
ftr-325	4272	1	d.c.	GPE
ftr-325	4273	1	seven	CARDINAL
ftr-325	4273	2	661	CARDINAL
ftr-325	4273	3	1	CARDINAL
ftr-325	4273	4	d.c	GPE
ftr-325	4273	5	cir	ORG
ftr-325	4273	6	11/8/11	DATE
ftr-325	4274	1	2-1	DATE
ftr-325	4274	2	1501	CARDINAL
ftr-325	4274	3	2010	DATE
ftr-325	4276	1	kavanaugh	PERSON
ftr-325	4277	1	d.	NORP
ftr-325	4277	2	obama	PERSON
ftr-325	4277	3	―individual	DATE
ftr-325	4277	4	kennedy	PERSON
ftr-325	4277	5	scalia	PERSON
ftr-325	4277	6	thomas	PERSON
ftr-325	4277	7	alito	PERSON
ftr-325	4277	8	ginsburg	PERSON
ftr-325	4277	9	sotomayor	ORG
ftr-325	4277	10	kagan	PERSON
ftr-325	4278	1	national federation of independent business	ORG
ftr-325	4278	2	sebelius	ORG
ftr-325	4278	3	132	CARDINAL
ftr-325	4278	4	s. ct	PERSON
ftr-325	4278	5	2566	CARDINAL
ftr-325	4278	6	6/28/12	CARDINAL
ftr-325	4279	1	eleventh	ORDINAL
ftr-325	4279	2	1	CARDINAL
ftr-325	4279	3	congress	ORG
ftr-325	4279	4	9	CARDINAL
ftr-325	4279	5	2	CARDINAL
ftr-325	4279	6	5	CARDINAL
ftr-325	4279	7	3	CARDINAL
ftr-325	4279	8	5	CARDINAL
ftr-325	4282	1	any other	CARDINAL
ftr-325	4282	2	720	CARDINAL
ftr-325	4282	3	florida	GPE
ftr-325	4282	4	13:10	CARDINAL
ftr-325	4282	5	supra	PERSON
ftr-325	4282	6	175	CARDINAL
ftr-325	4282	7	j.	PERSON
ftr-325	4286	1	congress	ORG
ftr-325	4286	2	medicaid	ORG
ftr-325	4286	3	7	CARDINAL
ftr-325	4286	4	2	CARDINAL
ftr-325	4286	5	2012	DATE
ftr-325	4286	6	112	CARDINAL
ftr-325	4286	7	obama	PERSON
ftr-325	4286	8	2/22/12	CARDINAL
ftr-325	4287	1	two-percent	PERCENT
ftr-325	4287	2	december 2011	DATE
ftr-325	4287	3	18,350	MONEY
ftr-325	4289	1	3	CARDINAL
ftr-325	4289	2	the 21st century	DATE
ftr-325	4289	3	112-141	CARDINAL
ftr-325	4289	4	obama	PERSON
ftr-325	4289	5	7/6/12	DATE
ftr-325	4290	1	section 100122	LAW
ftr-325	4291	1	4	CARDINAL
ftr-325	4291	2	american	NORP
ftr-325	4291	3	2011	DATE
ftr-325	4291	4	obama	PERSON
ftr-325	4291	5	9/8/11	CARDINAL
ftr-325	4292	1	4 percent	PERCENT
ftr-325	4293	1	congress	ORG
ftr-325	4293	2	9/9/11	DATE
ftr-325	4294	1	obama	PERSON
ftr-325	4295	1	lion‘s	ORG
ftr-325	4295	2	―jimmy johnson‖	EVENT
ftr-325	4296	1	american	NORP
ftr-325	4296	2	2012	DATE
ftr-325	4296	3	2012	DATE
ftr-325	4296	4	112-240	CARDINAL
ftr-325	4296	5	1/2/13	CARDINAL
ftr-325	4297	1	2013	DATE
ftr-325	4297	2	721	CARDINAL
ftr-325	4297	3	white house	ORG
ftr-325	4297	4	below $400,000	MONEY
ftr-325	4297	5	450,000	MONEY
ftr-325	4297	6	one year	DATE
ftr-325	4297	7	medicare	ORG
ftr-325	4297	8	december 31, 2013	DATE
ftr-325	4297	9	september 30, 2013	DATE
ftr-325	4297	10	two months	DATE
ftr-325	4298	1	722	CARDINAL
ftr-325	4298	2	florida	GPE
ftr-325	4298	3	13:10	CARDINAL