id	sid	eid	entity	type
ftr-332	1	1	florida	GPE
ftr-332	1	2	12	CARDINAL
ftr-332	1	3	2012	DATE
ftr-332	1	4	5 183	CARDINAL
ftr-332	1	5	the year 2011	DATE
ftr-332	1	6	martin j. mcmahon	PERSON
ftr-332	1	7	jr.	PERSON
ftr-332	2	1	ira b.	PERSON
ftr-332	2	2	daniel l. simmons	PERSON
ftr-332	3	1	stephen c. o‘connell	PERSON
ftr-332	3	2	university of florida	ORG
ftr-332	3	3	fredric g. levin college	PERSON
ftr-332	4	1	university of houston law center	ORG
ftr-332	5	1	university of california davis school of law	ORG
ftr-332	6	1	the internal revenue service	ORG
ftr-332	6	2	twelve months	DATE
ftr-332	7	1	one	CARDINAL
ftr-332	7	2	one	CARDINAL
ftr-332	9	1	1	CARDINAL
ftr-332	9	2	2	CARDINAL
ftr-332	9	3	3	CARDINAL
ftr-332	9	4	4	CARDINAL
ftr-332	9	5	dan	PERSON
ftr-332	9	6	marty	PERSON
ftr-332	9	7	at least one	CARDINAL
ftr-332	10	1	three	CARDINAL
ftr-332	13	1	marty	PERSON
ftr-332	13	2	dan	PERSON
ftr-332	14	1	184	CARDINAL
ftr-332	14	2	florida	GPE
ftr-332	15	1	12:5	CARDINAL
ftr-332	15	2	i.	PERSON
ftr-332	16	1	185	CARDINAL
ftr-332	16	2	185	CARDINAL
ftr-332	16	3	188	CARDINAL
ftr-332	16	4	188 d. year	PERCENT
ftr-332	16	5	188 ii	QUANTITY
ftr-332	16	6	191	CARDINAL
ftr-332	16	7	197	CARDINAL
ftr-332	16	8	208	CARDINAL
ftr-332	16	9	d.	NORP
ftr-332	16	10	209	CARDINAL
ftr-332	16	11	e. depreciation & amortization	ORG
ftr-332	16	12	220	CARDINAL
ftr-332	16	13	227	CARDINAL
ftr-332	16	14	229	CARDINAL
ftr-332	16	15	229	CARDINAL
ftr-332	16	16	233	CARDINAL
ftr-332	17	1	240 a.	PERSON
ftr-332	17	2	240	CARDINAL
ftr-332	18	1	253	CARDINAL
ftr-332	18	2	254	CARDINAL
ftr-332	19	1	255	CARDINAL
ftr-332	19	2	1033	CARDINAL
ftr-332	19	3	255	CARDINAL
ftr-332	19	4	1035	CARDINAL
ftr-332	19	5	255 h. miscellaneous	ORG
ftr-332	19	6	256	CARDINAL
ftr-332	19	7	256	CARDINAL
ftr-332	19	8	256	CARDINAL
ftr-332	19	9	256	CARDINAL
ftr-332	19	10	section 83	LAW
ftr-332	19	11	257	CARDINAL
ftr-332	20	1	258	CARDINAL
ftr-332	21	1	258	CARDINAL
ftr-332	21	2	258	CARDINAL
ftr-332	21	3	258	CARDINAL
ftr-332	21	4	280a	ORG
ftr-332	21	5	261	CARDINAL
ftr-332	21	6	262	CARDINAL
ftr-332	21	7	264	CARDINAL
ftr-332	21	8	265	CARDINAL
ftr-332	21	9	265 vi	PERSON
ftr-332	21	10	265	CARDINAL
ftr-332	21	11	265	CARDINAL
ftr-332	21	12	266	CARDINAL
ftr-332	21	13	266	CARDINAL
ftr-332	21	14	266	CARDINAL
ftr-332	21	15	268	CARDINAL
ftr-332	21	16	278	CARDINAL
ftr-332	21	17	2012	DATE
ftr-332	21	18	185	CARDINAL
ftr-332	21	19	279	CARDINAL
ftr-332	21	20	280	CARDINAL
ftr-332	21	21	280	CARDINAL
ftr-332	21	22	years	DATE
ftr-332	21	23	280	CARDINAL
ftr-332	21	24	289	CARDINAL
ftr-332	21	25	297	CARDINAL
ftr-332	21	26	297	CARDINAL
ftr-332	21	27	297	CARDINAL
ftr-332	22	1	298	CARDINAL
ftr-332	22	2	305	CARDINAL
ftr-332	23	1	305	CARDINAL
ftr-332	24	1	305 b. identified	PERSON
ftr-332	24	2	―tax	NORP
ftr-332	25	1	310	CARDINAL
ftr-332	25	2	320	CARDINAL
ftr-332	25	3	d.	NORP
ftr-332	26	1	321	CARDINAL
ftr-332	27	1	326	CARDINAL
ftr-332	28	1	326	CARDINAL
ftr-332	28	2	328	CARDINAL
ftr-332	28	3	335	CARDINAL
ftr-332	28	4	335 b. discovery	QUANTITY
ftr-332	28	5	347	CARDINAL
ftr-332	28	6	349	CARDINAL
ftr-332	29	1	349	CARDINAL
ftr-332	29	2	350	CARDINAL
ftr-332	29	3	f. liens	PERSON
ftr-332	29	4	367	CARDINAL
ftr-332	29	5	371	CARDINAL
ftr-332	29	6	379	CARDINAL
ftr-332	29	7	388	CARDINAL
ftr-332	29	8	388	CARDINAL
ftr-332	29	9	395	CARDINAL
ftr-332	29	10	395	CARDINAL
ftr-332	30	1	397	CARDINAL
ftr-332	30	2	397	CARDINAL
ftr-332	30	3	399	CARDINAL
ftr-332	30	4	i. accounting a. accounting methods	ORG
ftr-332	30	5	1	CARDINAL
ftr-332	31	1	proc	PERSON
ftr-332	32	1	2011-14, 2011-4	DATE
ftr-332	33	1	330	CARDINAL
ftr-332	33	2	186	CARDINAL
ftr-332	33	3	florida	GPE
ftr-332	34	1	12:5	CARDINAL
ftr-332	34	2	1/11/11	CARDINAL
ftr-332	36	1	proc	PERSON
ftr-332	37	1	97-27	CARDINAL
ftr-332	38	1	procs	PERSON
ftr-332	39	1	2001-10, 2002-28, 2004-34	DATE
ftr-332	39	2	2006	DATE
ftr-332	40	1	procs	PERSON
ftr-332	41	1	2008-52	DATE
ftr-332	41	2	2009-39	DATE
ftr-332	42	1	a. rev	PERSON
ftr-332	42	2	proc	PERSON
ftr-332	43	1	2011-14	DATE
ftr-332	43	2	proc	PERSON
ftr-332	44	1	2011-27, 2011-18	DATE
ftr-332	45	1	740	CARDINAL
ftr-332	45	2	4/4/11	CARDINAL
ftr-332	45	3	proc	PERSON
ftr-332	46	1	2011-28, 2011-18	DATE
ftr-332	47	1	743	CARDINAL
ftr-332	47	2	4/4/11	CARDINAL
ftr-332	47	3	proc	PERSON
ftr-332	48	1	2011-43, 2011-37	DATE
ftr-332	49	1	326	CARDINAL
ftr-332	49	2	19/11	CARDINAL
ftr-332	50	1	2	CARDINAL
ftr-332	50	2	haines	PERSON
ftr-332	51	1	capital one financial corp.	ORG
ftr-332	52	1	130 t.c	QUANTITY
ftr-332	52	2	147	CARDINAL
ftr-332	52	3	5/22/08	CARDINAL
ftr-332	53	1	1997	DATE
ftr-332	53	2	1998	DATE
ftr-332	54	1	1998	DATE
ftr-332	54	2	1999	DATE
ftr-332	55	1	1998	DATE
ftr-332	55	2	1999	DATE
ftr-332	56	1	haines	PERSON
ftr-332	56	2	years 1998 and 1999	DATE
ftr-332	56	3	oid	ORG
ftr-332	56	4	irs	ORG
ftr-332	56	5	1997	DATE
ftr-332	58	1	haines	PERSON
ftr-332	58	2	section 448	LAW
ftr-332	58	3	the year	DATE
ftr-332	60	1	1.448-1(h)(2	CARDINAL
ftr-332	61	1	1.446-1(e)(3	DATE
ftr-332	64	1	1.448-1(h)(4	CARDINAL
ftr-332	66	1	1.446-1(e)(3	DATE
ftr-332	66	2	the year	DATE
ftr-332	68	1	2012	DATE
ftr-332	68	2	187	CARDINAL
ftr-332	69	1	future years	DATE
ftr-332	70	1	one	CARDINAL
ftr-332	70	2	financial corp.	ORG
ftr-332	71	1	133	CARDINAL
ftr-332	71	2	136	CARDINAL
ftr-332	71	3	9/21/09	CARDINAL
ftr-332	72	1	two	CARDINAL
ftr-332	72	2	over $280 million	MONEY
ftr-332	72	3	$175 million	MONEY
ftr-332	72	4	one year	DATE
ftr-332	73	1	first	ORDINAL
ftr-332	73	2	third	ORDINAL
ftr-332	76	1	oid	ORG
ftr-332	76	2	1997	DATE
ftr-332	77	1	haines	PERSON
ftr-332	77	2	oid	ORG
ftr-332	79	1	oid	ORG
ftr-332	79	2	oid	ORG
ftr-332	79	3	1998	DATE
ftr-332	79	4	1999	DATE
ftr-332	80	1	oid	ORG
ftr-332	80	2	kpmg	ORG
ftr-332	81	1		CARDINAL
ftr-332	81	2	second	ORDINAL
ftr-332	83	1	1.461-4	DATE
ftr-332	84	1	wilkinson	PERSON
ftr-332	84	2	fourth	ORDINAL
ftr-332	84	3	haines	PERSON
ftr-332	85	1	capital one financial corp.	ORG
ftr-332	86	1	659	CARDINAL
ftr-332	86	2	316	CARDINAL
ftr-332	86	3	4th	ORDINAL
ftr-332	88	1	fourth	ORDINAL
ftr-332	88	2	wilkinson	PERSON
ftr-332	89	1	oid	ORG
ftr-332	89	2	first	ORDINAL
ftr-332	90	1	1997	DATE
ftr-332	90	2	oid	ORG
ftr-332	90	3	188	CARDINAL
ftr-332	90	4	florida	GPE
ftr-332	91	1	12:5	CARDINAL
ftr-332	91	2	oid	ORG
ftr-332	92	1	1	CARDINAL
ftr-332	92	2	2	CARDINAL
ftr-332	92	3	3115	CARDINAL
ftr-332	93	1		CARDINAL
ftr-332	93	2	a single mile	QUANTITY
ftr-332	93	3	the 18,000 miles	QUANTITY
ftr-332	95	1	miles.‖	ORG
ftr-332	96	1	1.451-4	DATE
ftr-332	97	1	2011	DATE
ftr-332	98	1	2011	DATE
ftr-332	99	1	d. year	ORG
ftr-332	99	2	1	CARDINAL
ftr-332	102	1	t.c.	PERSON
ftr-332	103	1	2010	CARDINAL
ftr-332	103	2	218	CARDINAL
ftr-332	103	3	10/7/10	CARDINAL
ftr-332	104	1	section 267(a)(2	LAW
ftr-332	104	2	purchaser‘s	ORG
ftr-332	105	1	two	CARDINAL
ftr-332	105	2	purchaser‘s	ORG
ftr-332	106	1	481	CARDINAL
ftr-332	106	2	the current year	DATE
ftr-332	106	3	years	DATE
ftr-332	107	1	2012	DATE
ftr-332	107	2	189	CARDINAL
ftr-332	107	3	fifth	ORDINAL
ftr-332	109	1	661	CARDINAL
ftr-332	109	2	250	CARDINAL
ftr-332	109	3	5th	ORDINAL
ftr-332	111	1	first	ORDINAL
ftr-332	111	2	fifth	ORDINAL
ftr-332	111	3	garza	PERSON
ftr-332	111	4	irs	ORG
ftr-332	111	5	481	CARDINAL
ftr-332	112	1	the years 19982002	DATE
ftr-332	112	2	877,581	MONEY
ftr-332	113	1	those years	DATE
ftr-332	113	2	irs	ORG
ftr-332	113	3	the 2004 year	DATE
ftr-332	115	1	the year 2004	DATE
ftr-332	115	2	irs	ORG
ftr-332	115	3	23,351	MONEY
ftr-332	115	4	that year	DATE
ftr-332	115	5	that year or in the first 2½ months of 2005	DATE
ftr-332	116	1	irs	ORG
ftr-332	116	2	years 1998-2002	DATE
ftr-332	116	3	481	PRODUCT
ftr-332	117	1	267(a)(2	CARDINAL
ftr-332	117	2	1984	DATE
ftr-332	117	3	the year	DATE
ftr-332	118	1		CARDINAL
ftr-332	119	1	2004	DATE
ftr-332	119	2	irs	ORG
ftr-332	120	1	1.446-1(e)(2)(ii)(a	CARDINAL
ftr-332	121	1	the years 1998-2002	DATE
ftr-332	122	1	irs	ORG
ftr-332	123	1	2.	CARDINAL
ftr-332	123	2	irs	ORG
ftr-332	127	1	2011–29, 2011-49	DATE
ftr-332	128	1	824	CARDINAL
ftr-332	129	1	461	CARDINAL
ftr-332	132	1	76–345	CARDINAL
ftr-332	132	2	1976-2	DATE
ftr-332	132	3	134	CARDINAL
ftr-332	132	4	irs	ORG
ftr-332	132	5	washington post co.	ORG
ftr-332	132	6	united states	GPE
ftr-332	132	7	405	CARDINAL
ftr-332	132	8	1279	CARDINAL
ftr-332	132	9	1969	DATE
ftr-332	133	1	190	CARDINAL
ftr-332	133	2	florida	GPE
ftr-332	134	1	12:5	CARDINAL
ftr-332	134	2	446	CARDINAL
ftr-332	134	3	481	CARDINAL
ftr-332	135	1	section 19.01(2	LAW
ftr-332	136	1	2011-14, 2011-4	DATE
ftr-332	137	1	330	CARDINAL
ftr-332	138	1		CARDINAL
ftr-332	139	1	3	CARDINAL
ftr-332	139	2	oid	PERSON
ftr-332	141	1	2011-50	DATE
ftr-332	142	1	847	CARDINAL
ftr-332	143	1	oid	ORG
ftr-332	144	1	oid	ORG
ftr-332	145	1	4	CARDINAL
ftr-332	145	2	irs	ORG
ftr-332	148	1	2012–1	CARDINAL
ftr-332	148	2	2012-2	DATE
ftr-332	149	1	255	CARDINAL
ftr-332	149	2	12/13/11	CARDINAL
ftr-332	150	1	one-year	DATE
ftr-332	150	2	july 1	DATE
ftr-332	150	3	two	CARDINAL
ftr-332	150	4	years	DATE
ftr-332	151	1	1	CARDINAL
ftr-332	151	2	2	CARDINAL
ftr-332	151	3	the year	DATE
ftr-332	152	1	more than one	CARDINAL
ftr-332	152	2	first	ORDINAL
ftr-332	153	1	a year	DATE
ftr-332	156	1	446	CARDINAL
ftr-332	156	2	481	CARDINAL
ftr-332	157	1	proc	PERSON
ftr-332	158	1	2011-14, 2011-4	DATE
ftr-332	158	2	330	CARDINAL
ftr-332	159	1	2012	DATE
ftr-332	159	2	191 5	CARDINAL
ftr-332	160	1	two	CARDINAL
ftr-332	160	2	three	CARDINAL
ftr-332	160	3	four	CARDINAL
ftr-332	161	1	138 t.c	PERSON
ftr-332	162	1	2	CARDINAL
ftr-332	162	2	1/12/12	CARDINAL
ftr-332	163	1	5,172,666	MONEY
ftr-332	163	2	december 1999	DATE
ftr-332	163	3	two	CARDINAL
ftr-332	164	1	1999	DATE
ftr-332	164	2	ninety days	DATE
ftr-332	164	3	the end of 1999	DATE
ftr-332	165	1	263(c	CARDINAL
ftr-332	165	2	1999	DATE
ftr-332	165	3	irs	ORG
ftr-332	165	4	§ 461(h	ORG
ftr-332	166	1	gustafson	PERSON
ftr-332	166	2	461(i)(2)(a	DATE
ftr-332	166	3	ninety days	DATE
ftr-332	166	4	the year	DATE
ftr-332	166	5	commences‖	PERSON
ftr-332	168	1	―spudding,‖	ORG
ftr-332	168	2	third	ORDINAL
ftr-332	169	1	3-1/2-month	CARDINAL
ftr-332	169	2	reg	CARDINAL
ftr-332	170	1	1.461-4(d)(6)(ii	CARDINAL
ftr-332	171	1	3 ½ months	DATE
ftr-332	171	2	3-1/2-month	CARDINAL
ftr-332	171	3	3-1/2 months	DATE
ftr-332	171	4	3-1/2-month	CARDINAL
ftr-332	171	5	1999	DATE
ftr-332	171	6	3-1/2-month	CARDINAL
ftr-332	172	1	gustafson	PERSON
ftr-332	172	2	1999	DATE
ftr-332	172	3	§ 461(h	ORG
ftr-332	174	1	1	CARDINAL
ftr-332	176	1	at&t, inc.	ORG
ftr-332	176	2	v. united states	GPE
ftr-332	176	3	629	CARDINAL
ftr-332	176	4	505	CARDINAL
ftr-332	176	5	5th	ORDINAL
ftr-332	176	6	1/3/11	CARDINAL
ftr-332	176	7	aff’g	CARDINAL
ftr-332	176	8	104	CARDINAL
ftr-332	176	9	2009-6036	DATE
ftr-332	178	1	dennis	PERSON
ftr-332	178	2	118	CARDINAL
ftr-332	179	1	192	CARDINAL
ftr-332	179	2	florida	GPE
ftr-332	181	1	12:5	CARDINAL
ftr-332	183	1	united states	GPE
ftr-332	183	2	inc.	ORG
ftr-332	183	3	514	CARDINAL
ftr-332	183	4	1184	CARDINAL
ftr-332	183	5	11th	ORDINAL
ftr-332	183	6	2008	DATE
ftr-332	184	1	five	CARDINAL
ftr-332	184	2	united states	GPE
ftr-332	184	3	chicago	GPE
ftr-332	184	4	burlington & quincy railroad co.	ORG
ftr-332	184	5	412	CARDINAL
ftr-332	184	6	401	CARDINAL
ftr-332	184	7	1973	DATE
ftr-332	185	1	1	CARDINAL
ftr-332	186	1	2	CARDINAL
ftr-332	187	1	3	CARDINAL
ftr-332	188	1	4	CARDINAL
ftr-332	189	1	5	CARDINAL
ftr-332	190	1		CARDINAL
ftr-332	190	2	the supreme court	ORG
ftr-332	190	3	principles.‖	PERSON
ftr-332	190	4	1	CARDINAL
ftr-332	191	1	2	CARDINAL
ftr-332	192	1	3	CARDINAL
ftr-332	192	2	first	ORDINAL
ftr-332	192	3	four	CARDINAL
ftr-332	192	4	fifth	ORDINAL
ftr-332	192	5	the supreme court	ORG
ftr-332	192	6	cb&q	ORG
ftr-332	193	1		CARDINAL
ftr-332	193	2	cb&q	ORG
ftr-332	193	3	five	CARDINAL
ftr-332	193	4	at&t	ORG
ftr-332	193	5	at&t	ORG
ftr-332	193	6	at&t	ORG
ftr-332	194	1	at&t	ORG
ftr-332	196	1	2012	DATE
ftr-332	196	2	193	CARDINAL
ftr-332	196	3	first	ORDINAL
ftr-332	196	4	cb&q requirement.‖ a.	ORG
ftr-332	197	1	united states	GPE
ftr-332	197	2	779	CARDINAL
ftr-332	198	1	2d 1184	DATE
ftr-332	198	2	d. kan	PERSON
ftr-332	199	1	3/4/11	ORDINAL
ftr-332	200	1	fcc	ORG
ftr-332	201	1	2	CARDINAL
ftr-332	201	2	118	CARDINAL
ftr-332	201	3	irs	ORG
ftr-332	202	1	proc	PERSON
ftr-332	203	1	2011-30, 2011-21	DATE
ftr-332	204	1	802	CARDINAL
ftr-332	204	2	4/14/11	CARDINAL
ftr-332	205	1	irs	ORG
ftr-332	205	2	3	CARDINAL
ftr-332	206	1	3	CARDINAL
ftr-332	207	1	section 61(a)(12	LAW
ftr-332	207	2	76	CARDINAL
ftr-332	207	3	20593	DATE
ftr-332	207	4	4/13/11	CARDINAL
ftr-332	210	1	1.108-9	CARDINAL
ftr-332	210	2	108(a)(1)(a	DATE
ftr-332	210	3	3	CARDINAL
ftr-332	211	1	4	CARDINAL
ftr-332	211	2	wood	PERSON
ftr-332	211	3	woodie	PERSON
ftr-332	212	1	t.c.	PERSON
ftr-332	213	1	2011	CARDINAL
ftr-332	213	2	190	CARDINAL
ftr-332	213	3	8/10/11	CARDINAL
ftr-332	214	1	wood	PERSON
ftr-332	220	1	194	CARDINAL
ftr-332	220	2	florida	GPE
ftr-332	222	1	12:5 5	CARDINAL
ftr-332	223	1	healthpoint, ltd v. commissioner	ORG
ftr-332	223	2	t.c.	PERSON
ftr-332	224	1	2011	CARDINAL
ftr-332	224	2	241	CARDINAL
ftr-332	224	3	10/3/11	CARDINAL
ftr-332	225	1	two	CARDINAL
ftr-332	225	2	one	CARDINAL
ftr-332	225	3	healthpoint‘s	GPE
ftr-332	226	1	one	CARDINAL
ftr-332	226	2	1	CARDINAL
ftr-332	226	3	5,000,000	MONEY
ftr-332	226	4	2	CARDINAL
ftr-332	226	5	1,640,000	MONEY
ftr-332	226	6	3	CARDINAL
ftr-332	226	7	3,174,515	MONEY
ftr-332	226	8	4	CARDINAL
ftr-332	226	9	6,349,030	MONEY
ftr-332	228	1	ethex	ORG
ftr-332	228	2	$12 million	MONEY
ftr-332	228	3	ethex ii	PERSON
ftr-332	228	4	$4.5 million	MONEY
ftr-332	229	1	ethex	ORG
ftr-332	230	1	1	CARDINAL
ftr-332	231	1	10,450,000	MONEY
ftr-332	231	2	1,350,000	MONEY
ftr-332	231	3	2	CARDINAL
ftr-332	231	4	4,050,000	MONEY
ftr-332	231	5	450,000	MONEY
ftr-332	232	1	healthpoint	ORG
ftr-332	232	2	$14.5 million	MONEY
ftr-332	232	3	$1.8 million	MONEY
ftr-332	233	1	irs	ORG
ftr-332	233	2	irs	ORG
ftr-332	233	3	6,349,030	MONEY
ftr-332	234	1	cohen	PERSON
ftr-332	235	1	ethex	ORG
ftr-332	235	2	ethex ii	PERSON
ftr-332	236	1	ethex ii	PERSON
ftr-332	237	1	6662	DATE
ftr-332	238	1	6	CARDINAL
ftr-332	239	1	t.c. 2012	PERSON
ftr-332	239	2	195	CARDINAL
ftr-332	240	1	2011	CARDINAL
ftr-332	240	2	261	CARDINAL
ftr-332	240	3	11/3/11	CARDINAL
ftr-332	241	1	vermont	GPE
ftr-332	242	1	irish	NORP
ftr-332	242	2	u.s.	GPE
ftr-332	243	1	years 1995-2000	DATE
ftr-332	243	2	u.s.	GPE
ftr-332	244	1	u.s.	GPE
ftr-332	245	1	u.s.	GPE
ftr-332	245	2	the irish corporation	ORG
ftr-332	246	1	bahamas	GPE
ftr-332	246	2	irish	NORP
ftr-332	247	1	1998	DATE
ftr-332	247	2	bahamas	GPE
ftr-332	249	1	halpern	PERSON
ftr-332	249	2	bahamas	GPE
ftr-332	249	3	irs	ORG
ftr-332	250	1	the years after 1998	DATE
ftr-332	250	2	bahamas	GPE
ftr-332	251	1	years	DATE
ftr-332	251	2	1998	DATE
ftr-332	252	1	years 1995-1997	DATE
ftr-332	252	2	bahamas	GPE
ftr-332	252	3	1998	DATE
ftr-332	253	1	6663	DATE
ftr-332	253	2	the years 1998-2000	DATE
ftr-332	254	1	7	CARDINAL
ftr-332	255	1	72	DATE
ftr-332	256	1	west v.	GPE
ftr-332	256	2	t.c.	PERSON
ftr-332	257	1	2011	CARDINAL
ftr-332	257	2	272	CARDINAL
ftr-332	257	3	11/16/11	CARDINAL
ftr-332	258	1	paris	GPE
ftr-332	258	2	irs	ORG
ftr-332	258	3	the age of 72	DATE
ftr-332	258	4	8	CARDINAL
ftr-332	260	1	walker v. commissioner	PERSON
ftr-332	260	2	t.c.	PERSON
ftr-332	261	1	2012-5	DATE
ftr-332	261	2	1/9/12	CARDINAL
ftr-332	262	1	1 percent	PERCENT
ftr-332	262	2	99 percent	PERCENT
ftr-332	263	1	scott	ORG
ftr-332	263	2	darren cole	PERSON
ftr-332	263	3	196	CARDINAL
ftr-332	263	4	florida	GPE
ftr-332	265	1	12:5	CARDINAL
ftr-332	265	2	cole	PRODUCT
ftr-332	265	3	637	CARDINAL
ftr-332	265	4	767	CARDINAL
ftr-332	265	5	7th	ORDINAL
ftr-332	265	6	2011	DATE
ftr-332	266	1	cohen	PERSON
ftr-332	267	1	cole	PRODUCT
ftr-332	268	1	9	CARDINAL
ftr-332	269	1	owen v. commissioner	PERSON
ftr-332	269	2	t.c.	PERSON
ftr-332	270	1	2012-21	DATE
ftr-332	270	2	1/19/12	CARDINAL
ftr-332	271	1	john	PERSON
ftr-332	271	2	laura owen	PERSON
ftr-332	271	3	j&l owen	PERSON
ftr-332	272	1	1997	DATE
ftr-332	272	2	john owen	PERSON
ftr-332	272	3	two	CARDINAL
ftr-332	272	4	two	CARDINAL
ftr-332	272	5	first	ORDINAL
ftr-332	273	1	john	PERSON
ftr-332	274	1	laura	PERSON
ftr-332	275	1	2002	DATE
ftr-332	275	2	john	PERSON
ftr-332	275	3	50 percent	PERCENT
ftr-332	275	4	two	CARDINAL
ftr-332	275	5	$7.5 million	MONEY
ftr-332	275	6	$3.8 million	MONEY
ftr-332	276	1	$1.9 million	MONEY
ftr-332	276	2	over $1.9 million	MONEY
ftr-332	276	3	one	CARDINAL
ftr-332	277	1	december 2003	DATE
ftr-332	277	2	an additional $1.5 million	MONEY
ftr-332	278	1	second	ORDINAL
ftr-332	278	2	2003	DATE
ftr-332	279	1	john	PERSON
ftr-332	280	1	john	PERSON
ftr-332	280	2	j&l owen	PERSON
ftr-332	280	3	2002	DATE
ftr-332	280	4	j&l owen	PERSON
ftr-332	280	5	910,454	MONEY
ftr-332	280	6	john	PERSON
ftr-332	280	7	225,000	MONEY
ftr-332	280	8	laura	PERSON
ftr-332	281	1	wherry	PERSON
ftr-332	281	2	john	PERSON
ftr-332	281	3	j&l owen	PERSON
ftr-332	283	1	john	PERSON
ftr-332	284	1	2002	DATE
ftr-332	284	2	w-2s	ORG
ftr-332	285	1	irs	ORG
ftr-332	285	2	2002	DATE
ftr-332	285	3	w-2s	ORG
ftr-332	285	4	2012	DATE
ftr-332	285	5	197	CARDINAL
ftr-332	287	1		CARDINAL
ftr-332	289	1		CARDINAL
ftr-332	290	1	6662	DATE
ftr-332	291	1	1	CARDINAL
ftr-332	292	1	pyrex®	ORG
ftr-332	292	2	®	ORG
ftr-332	292	3	robinson	PERSON
ftr-332	293	1	robinson knife manufacturing co.	ORG
ftr-332	294	1	t.c.	PERSON
ftr-332	295	1	2009-9	DATE
ftr-332	298	1	corning	ORG
ftr-332	299	1	irs	ORG
ftr-332	301	1	irs	ORG
ftr-332	302	1	1.263a-1(e)(3)(iii)(a	DATE
ftr-332	304	1	2000-4	DATE
ftr-332	304	2	331	CARDINAL
ftr-332	304	3	iso 9000	ORG
ftr-332	306	1	reg	CARDINAL
ftr-332	308	1	198	CARDINAL
ftr-332	308	2	florida	GPE
ftr-332	310	1	12:5	CARDINAL
ftr-332	311	1	a.	PERSON
ftr-332	312	1	second	ORDINAL
ftr-332	313	1	robinson knife manufacturing co.	ORG
ftr-332	314	1	600	CARDINAL
ftr-332	314	2	121	CARDINAL
ftr-332	314	3	2d	DATE
ftr-332	315	1	3/16/10	CARDINAL
ftr-332	316	1	robinson‘s	GPE
ftr-332	317	1	1.263-1(e)(3)(iii)(a	CARDINAL
ftr-332	319	1	1	CARDINAL
ftr-332	319	2	2	CARDINAL
ftr-332	319	3	263a	CARDINAL
ftr-332	320	1	1.263a-1(e)(3)(i	CARDINAL
ftr-332	321	1	robinson	PERSON
ftr-332	323	1	―it	ORG
ftr-332	323	2	robinson‘s	GPE
ftr-332	324	1	irs	ORG
ftr-332	324	2	robinson	PERSON
ftr-332	325	1	reg-149335-08	DATE
ftr-332	325	2	75	CARDINAL
ftr-332	325	3	12/17/10	CARDINAL
ftr-332	326	1	irs	ORG
ftr-332	326	2	second	ORDINAL
ftr-332	328	1	second	ORDINAL
ftr-332	328	2	robinson	PERSON
ftr-332	329	1	the taxable year	DATE
ftr-332	330	1	2012	DATE
ftr-332	330	2	199	CARDINAL
ftr-332	332	1	1.263a-3(d)(3)(i)(c)(3	CARDINAL
ftr-332	332	2	471	CARDINAL
ftr-332	332	3		CARDINAL
ftr-332	333	1	263a	PRODUCT
ftr-332	334	1	1.471-3(e	CARDINAL
ftr-332	335	1		CARDINAL
ftr-332	338	1	irs	ORG
ftr-332	338	2	second	ORDINAL
ftr-332	339	1	2011-01	DATE
ftr-332	339	2	9	CARDINAL
ftr-332	340	1	526	CARDINAL
ftr-332	340	2	2/9/11	DATE
ftr-332	340	3	ann.	ORG
ftr-332	341	1	2011-32, 2011-22	DATE
ftr-332	342	1	836	CARDINAL
ftr-332	342	2	5/31/11	CARDINAL
ftr-332	343	1	irs	ORG
ftr-332	343	2	second	ORDINAL
ftr-332	343	3	irs	ORG
ftr-332	343	4	robinson	PERSON
ftr-332	343	5	first	ORDINAL
ftr-332	343	6	first	ORDINAL
ftr-332	344	1	2.	CARDINAL
ftr-332	345	1	2010	DATE
ftr-332	345	2	195	CARDINAL
ftr-332	345	3	5,000	MONEY
ftr-332	345	4	10,000	MONEY
ftr-332	345	5	a year	DATE
ftr-332	345	6	2010	DATE
ftr-332	346	1	$50,000 to $60,000	MONEY
ftr-332	347	1	a. start-up	PERSON
ftr-332	348	1	t.d	PERSON
ftr-332	348	2	9542	DATE
ftr-332	348	3	76	CARDINAL
ftr-332	348	4	50887	CARDINAL
ftr-332	348	5	8/17/11	CARDINAL
ftr-332	349	1	195	CARDINAL
ftr-332	349	2	248	CARDINAL
ftr-332	349	3	709	CARDINAL
ftr-332	349	4	the year	DATE
ftr-332	349	5	5,000	MONEY
ftr-332	349	6	50,000	MONEY
ftr-332	350	1	over 180 months	DATE
ftr-332	350	2	the month	DATE
ftr-332	352	1	1.195-1	CARDINAL
ftr-332	352	2	1.248-1	CARDINAL
ftr-332	352	3	1.709-1	CARDINAL
ftr-332	352	4	the year	DATE
ftr-332	353	1	200	CARDINAL
ftr-332	353	2	florida	GPE
ftr-332	354	1	12:5	CARDINAL
ftr-332	354	2	the year	DATE
ftr-332	355	1	10/22/04	CARDINAL
ftr-332	355	2	the year	DATE
ftr-332	356	1	3	CARDINAL
ftr-332	357	1	2010	DATE
ftr-332	357	2	up to $15 million	MONEY
ftr-332	357	3	2011	DATE
ftr-332	359	1	t.d	PERSON
ftr-332	359	2	9551	DATE
ftr-332	359	3	76	CARDINAL
ftr-332	359	4	60721	DATE
ftr-332	359	5	9/30/11	CARDINAL
ftr-332	360	1	section 181	LAW
ftr-332	360	2	1/1/12	CARDINAL
ftr-332	360	3	up to $15 million	MONEY
ftr-332	360	4	$20 million	MONEY
ftr-332	361	1	at least 75 percent	PERCENT
ftr-332	361	2	the united states	GPE
ftr-332	362	1	1.181-1	CARDINAL
ftr-332	364	1	reg-146297-09	DATE
ftr-332	365	1	1.181-0	CARDINAL
ftr-332	365	2	1.181-1	CARDINAL
ftr-332	365	3	76	DATE
ftr-332	365	4	64879	CARDINAL
ftr-332	365	5	10/19/11	CARDINAL
ftr-332	366	1	$15 million	MONEY
ftr-332	366	2	$20 million	MONEY
ftr-332	366	3	181	CARDINAL
ftr-332	367	1	4.	CARDINAL
ftr-332	368	1	dominion resources, inc.	ORG
ftr-332	369	1	v. united states	GPE
ftr-332	369	2	97	CARDINAL
ftr-332	369	3	fed	ORG
ftr-332	371	1	239	CARDINAL
ftr-332	371	2	2/25/11	CARDINAL
ftr-332	374	1	1.263a-11(e)(1)(ii)(b	CARDINAL
ftr-332	374	2	2012	DATE
ftr-332	374	3	201	CARDINAL
ftr-332	375	1	lettow	PERSON
ftr-332	375	2	1	CARDINAL
ftr-332	375	3	reg	CARDINAL
ftr-332	376	1	1.263a-11(e)(1(ii)(b	CARDINAL
ftr-332	376	2	2	CARDINAL
ftr-332	377	1	chevron	ORG
ftr-332	377	2	u.s.a., inc.	ORG
ftr-332	379	1	council, inc.	ORG
ftr-332	379	2	467	CARDINAL
ftr-332	379	3	837	CARDINAL
ftr-332	379	4	1984	DATE
ftr-332	386	1	irs	ORG
ftr-332	386	2	first	ORDINAL
ftr-332	386	3	chevron	ORG
ftr-332	386	4	second	ORDINAL
ftr-332	386	5	chevron	ORG
ftr-332	387	1	―it	ORG
ftr-332	387	2	section 263a].‖	LAW
ftr-332	388	1	treasury	ORG
ftr-332	389	1	treasury	ORG
ftr-332	389	2	treasury	ORG
ftr-332	390	1	reg	CARDINAL
ftr-332	391	1	1.263a-11(e)(2	CARDINAL
ftr-332	391	2	irs	ORG
ftr-332	392	1		CARDINAL
ftr-332	394	1	united states	GPE
ftr-332	394	2	131	CARDINAL
ftr-332	394	3	s. ct	PERSON
ftr-332	395	1	704	CARDINAL
ftr-332	395	2	1/11/11	CARDINAL
ftr-332	395	3	xi.a	DATE
ftr-332	396	1	202	CARDINAL
ftr-332	396	2	florida	GPE
ftr-332	397	1	12:5 5	CARDINAL
ftr-332	397	2	70 percent	PERCENT
ftr-332	397	3	30 percent	PERCENT
ftr-332	398	1	rev	PERSON
ftr-332	398	2	proc	PERSON
ftr-332	399	1	2011-29, 2011-18	DATE
ftr-332	400	1	746	CARDINAL
ftr-332	402	1	1.263(a)-5	CARDINAL
ftr-332	404	1	irs	ORG
ftr-332	404	2	70 percent	PERCENT
ftr-332	404	3	the remaining 30 percent	PERCENT
ftr-332	404	4	the year	DATE
ftr-332	405	1		CARDINAL
ftr-332	406	1	irs	ORG
ftr-332	407	1	6	CARDINAL
ftr-332	408	1	gardner v. commissioner	PERSON
ftr-332	408	2	t.c.	PERSON
ftr-332	409	1	2011-137	DATE
ftr-332	409	2	6/20/11	CARDINAL
ftr-332	411	1	halpern	PERSON
ftr-332	411	2	34 acre	QUANTITY
ftr-332	414	1	1.263a-2(a)(3)(ii	CARDINAL
ftr-332	415	1	the year	DATE
ftr-332	416	1	three	CARDINAL
ftr-332	418	1	7	CARDINAL
ftr-332	419	1	t.d. 9564	PERSON
ftr-332	419	2	76	CARDINAL
ftr-332	419	3	81060	DATE
ftr-332	419	4	12/27/11	CARDINAL
ftr-332	419	5	76	CARDINAL
ftr-332	419	6	81128	DATE
ftr-332	419	7	12/27/11	CARDINAL
ftr-332	420	1	the treasury department	ORG
ftr-332	420	2	1/1/12	CARDINAL
ftr-332	421	1	2012	DATE
ftr-332	421	2	203	CARDINAL
ftr-332	421	3	2008	DATE
ftr-332	421	4	73	CARDINAL
ftr-332	421	5	12838	DATE
ftr-332	421	6	3/7/08	CARDINAL
ftr-332	421	7	2006	DATE
ftr-332	421	8	2008	DATE
ftr-332	421	9	reg-16874503	DATE
ftr-332	421	10	71	CARDINAL
ftr-332	421	11	48590	DATE
ftr-332	421	12	8/21/06	CARDINAL
ftr-332	423	1	168	CARDINAL
ftr-332	423	2	macrs	ORG
ftr-332	424	1	2008	DATE
ftr-332	427	1	1.263(a)-2	CARDINAL
ftr-332	427	2	1.263(a)-3	CARDINAL
ftr-332	429	1	1	CARDINAL
ftr-332	429	2	one year	DATE
ftr-332	429	3	2	CARDINAL
ftr-332	429	4	more than $100	MONEY
ftr-332	434	1		CARDINAL
ftr-332	437	1	1.263(a)-2	CARDINAL
ftr-332	439	1	1.263(a)-3t(d)(2	MONEY
ftr-332	447	1	1.263(a)-2t(f	ORDINAL
ftr-332	452	1		CARDINAL
ftr-332	455	1	1.263(a)-1t(d	CARDINAL
ftr-332	456	1	204	CARDINAL
ftr-332	456	2	florida	GPE
ftr-332	457	1	12:5	CARDINAL
ftr-332	460	1	1.162-3	CARDINAL
ftr-332	460	2	the year	DATE
ftr-332	462	1	the year	DATE
ftr-332	463	1	1	CARDINAL
ftr-332	463	2	2	CARDINAL
ftr-332	463	3	12 months	DATE
ftr-332	463	4	3	CARDINAL
ftr-332	463	5	more than 12-months	CARDINAL
ftr-332	463	6	more than $100	MONEY
ftr-332	466	1	1.162-3t(c	CARDINAL
ftr-332	468	1	263a	CARDINAL
ftr-332	475	1	1.162-3t(g	CARDINAL
ftr-332	476	1		CARDINAL
ftr-332	478	1	the year	DATE
ftr-332	481	1	1.162-3t(a)(3	CARDINAL
ftr-332	484	1	1.162-3t(e	CARDINAL
ftr-332	484	2	1	CARDINAL
ftr-332	484	3	the year	DATE
ftr-332	484	4	first	ORDINAL
ftr-332	484	5	2	CARDINAL
ftr-332	484	6	each year	DATE
ftr-332	484	7	3	CARDINAL
ftr-332	484	8	4	CARDINAL
ftr-332	484	9	5	CARDINAL
ftr-332	484	10	6	CARDINAL
ftr-332	485	1		CARDINAL
ftr-332	488	1	1.263(a)-2(g	CARDINAL
ftr-332	488	2	0.1 percent	PERCENT
ftr-332	488	3	2 percent	PERCENT
ftr-332	489	1	2008 2012	DATE
ftr-332	489	2	205	CARDINAL
ftr-332	489	3	446	CARDINAL
ftr-332	490	1	1231	CARDINAL
ftr-332	493	1	1.263(a)-2t(g	CARDINAL
ftr-332	495	1	1.162-3	CARDINAL
ftr-332	497	1	1.162-3t(f	CARDINAL
ftr-332	498	1		CARDINAL
ftr-332	503	1		CARDINAL
ftr-332	506	1	1.48-1(e)(2	CARDINAL
ftr-332	507	1	1	CARDINAL
ftr-332	510	1		CARDINAL
ftr-332	513	1	one	CARDINAL
ftr-332	514	1	macrs	ORG
ftr-332	516	1	1	CARDINAL
ftr-332	518	1	1.48-1(e)(2	CARDINAL
ftr-332	519	1	206	CARDINAL
ftr-332	519	2	florida	GPE
ftr-332	520	1	12:5	CARDINAL
ftr-332	523	1		CARDINAL
ftr-332	527	1	1.263(a)-3t(d	CARDINAL
ftr-332	530	1	1.263(a)-3	CARDINAL
ftr-332	532	1	1.162-4	CARDINAL
ftr-332	532	2	1	CARDINAL
ftr-332	532	3	2	CARDINAL
ftr-332	532	4	3	CARDINAL
ftr-332	538	1	168(i)(6	DATE
ftr-332	541	1	1.168(i)-8t(c)(4)(ii)(e	CARDINAL
ftr-332	542	1		CARDINAL
ftr-332	545	1	1.263(a)3t(h	CARDINAL
ftr-332	546	1	1	CARDINAL
ftr-332	546	2	2	CARDINAL
ftr-332	546	3	3	CARDINAL
ftr-332	549	1		CARDINAL
ftr-332	552	1	1.263(a)3t(i	CARDINAL
ftr-332	553	1	1	CARDINAL
ftr-332	553	2	2	CARDINAL
ftr-332	553	3	2012	DATE
ftr-332	553	4	207	CARDINAL
ftr-332	553	5	3	CARDINAL
ftr-332	553	6	165	CARDINAL
ftr-332	553	7	4	CARDINAL
ftr-332	553	8	5	CARDINAL
ftr-332	553	9	6	CARDINAL
ftr-332	555	1	the 50 percent	PERCENT
ftr-332	557	1		CARDINAL
ftr-332	562	1		CARDINAL
ftr-332	565	1	1.263(a)-3t(f)(3	CARDINAL
ftr-332	565	2	section 263(a	LAW
ftr-332	566	1		CARDINAL
ftr-332	569	1	1.263(a)-3t(g	CARDINAL
ftr-332	569	2	macrs	ORG
ftr-332	569	3	§ 168(g	ORG
ftr-332	572	1	208	CARDINAL
ftr-332	572	2	florida	GPE
ftr-332	573	1	12:5	CARDINAL
ftr-332	576	1	1.162-4	CARDINAL
ftr-332	578	1	1.263(a)-3	CARDINAL
ftr-332	578	2		CARDINAL
ftr-332	582	1		CARDINAL
ftr-332	585	1	1	CARDINAL
ftr-332	586	1	seventh	ORDINAL
ftr-332	586	2	posner	PERSON
ftr-332	586	3	compensation.‖ mulcahy	PERSON
ftr-332	586	4	pauritsch	GPE
ftr-332	586	5	salvador & co.	ORG
ftr-332	587	1	t.c.	PERSON
ftr-332	588	1	2011-74	DATE
ftr-332	588	2	3/31/11	CARDINAL
ftr-332	589	1	three	CARDINAL
ftr-332	589	2	three	CARDINAL
ftr-332	589	3	the year	DATE
ftr-332	591	1	morrison	PERSON
ftr-332	592	1	―hypothetical	ORG
ftr-332	592	2	spring corp.	ORG
ftr-332	593	1	196	CARDINAL
ftr-332	593	2	833	CARDINAL
ftr-332	593	3	7th	ORDINAL
ftr-332	593	4	1999	DATE
ftr-332	594	1	seventh	ORDINAL
ftr-332	594	2	morrison	PERSON
ftr-332	594	3	―too	NORP
ftr-332	595	1	morrison	PERSON
ftr-332	597	1	each year	DATE
ftr-332	597	2	2012	DATE
ftr-332	597	3	209	CARDINAL
ftr-332	597	4	the year	DATE
ftr-332	599	1	hours	TIME
ftr-332	601	1		CARDINAL
ftr-332	601	2	morrison	PERSON
ftr-332	602	1	2	CARDINAL
ftr-332	603	1	reg-137125-08	DATE
ftr-332	603	2	1,000,000	MONEY
ftr-332	603	3	76	CARDINAL
ftr-332	603	4	37034	DATE
ftr-332	603	5	6/24/11	CARDINAL
ftr-332	604	1	$1 million	MONEY
ftr-332	605	1	1.162-27(e)(2)(iv	CARDINAL
ftr-332	606	1	irs	ORG
ftr-332	607	1	d.	NORP
ftr-332	607	2	1	CARDINAL
ftr-332	608	1	proc	PERSON
ftr-332	609	1	2010-51	DATE
ftr-332	609	2	2010-51	DATE
ftr-332	610	1	883	CARDINAL
ftr-332	610	2	12/3/10	CARDINAL
ftr-332	611	1	irs	ORG
ftr-332	611	2	2011	DATE
ftr-332	611	3	annual	DATE
ftr-332	614	1	a per-mile	QUANTITY
ftr-332	614	2	annual	DATE
ftr-332	617	1	a. standard	PERSON
ftr-332	618	1	2010-88	DATE
ftr-332	618	2	2010-51	DATE
ftr-332	618	3	882	CARDINAL
ftr-332	618	4	12/3/10	CARDINAL
ftr-332	619	1	210	CARDINAL
ftr-332	619	2	florida	GPE
ftr-332	620	1	12:5 2011	DATE
ftr-332	620	2	1) 51 cents	MONEY
ftr-332	620	3	50 cents	MONEY
ftr-332	620	4	2) 19 cents	MONEY
ftr-332	620	5	16.5 cents	MONEY
ftr-332	620	6	3	CARDINAL
ftr-332	620	7	14 cents	MONEY
ftr-332	621	1	second half of 2011	DATE
ftr-332	622	1	ann	PERSON
ftr-332	623	1	2011-40, 2011-29	DATE
ftr-332	624	1	56	CARDINAL
ftr-332	624	2	6/23/11	CARDINAL
ftr-332	625	1	irs	ORG
ftr-332	625	2	7/1/11	CARDINAL
ftr-332	625	3	55.5 cents	MONEY
ftr-332	626	1	23.5 cents	MONEY
ftr-332	627	1	14 cents	MONEY
ftr-332	628	1	2012	DATE
ftr-332	629	1	2012-1	DATE
ftr-332	629	2	2	CARDINAL
ftr-332	629	3	260	CARDINAL
ftr-332	630	1	1/1/12	CARDINAL
ftr-332	630	2	55.5 cents	MONEY
ftr-332	630	3	23 cents	MONEY
ftr-332	631	1	14 cents	MONEY
ftr-332	631	2	23 cents	MONEY
ftr-332	632	1	28,000	MONEY
ftr-332	632	2	29,300	MONEY
ftr-332	633	1	2	CARDINAL
ftr-332	634	1	t.c.	PERSON
ftr-332	635	1	2008-120	DATE
ftr-332	635	2	4/29/08	CARDINAL
ftr-332	636	1	haines	PERSON
ftr-332	638	1	a.	PERSON
ftr-332	641	1	alami v. commissioner	PERSON
ftr-332	641	2	t.c.	PERSON
ftr-332	642	1	2009-42	CARDINAL
ftr-332	642	2	2/23/09	CARDINAL
ftr-332	643	1	vasquez	PERSON
ftr-332	644	1	280f(d)(4)(a)(v	ORDINAL
ftr-332	646	1	2012	DATE
ftr-332	646	2	211 	CARDINAL
ftr-332	649	1	2009-46	DATE
ftr-332	649	2	2009-23	DATE
ftr-332	650	1	1068	CARDINAL
ftr-332	650	2	6/8/09	CARDINAL
ftr-332	651	1	irs	ORG
ftr-332	651	2	1	CARDINAL
ftr-332	651	3	2	CARDINAL
ftr-332	651	4	75 percent	PERCENT
ftr-332	652	1		CARDINAL
ftr-332	652	2	skelton	PERSON
ftr-332	652	3	2009-0141	DATE
ftr-332	652	4	irs	ORG
ftr-332	652	5	congress	ORG
ftr-332	653	1	2009	CARDINAL
ftr-332	653	2	216	CARDINAL
ftr-332	654	1	c.	PERSON
ftr-332	654	2	congress	ORG
ftr-332	655	1	fiscal year 2011	DATE
ftr-332	655	2	congress	ORG
ftr-332	655	3	280f	PRODUCT
ftr-332	655	4	treasury	ORG
ftr-332	655	5	the administration‘s fiscal year 2011	DATE
ftr-332	655	6	26	CARDINAL
ftr-332	655	7	february 2010	DATE
ftr-332	657	1	section 2043	LAW
ftr-332	657	2	2010	DATE
ftr-332	657	3	years	DATE
ftr-332	657	4	12/31/09	DATE
ftr-332	659	1	e. ♬♪	PERSON
ftr-332	659	2	2011-72	DATE
ftr-332	659	3	2011	DATE
ftr-332	659	4	38	CARDINAL
ftr-332	660	1	407	CARDINAL
ftr-332	661	1	9/15/11	CARDINAL
ftr-332	662	1	12/31/09	DATE
ftr-332	663	1	212	CARDINAL
ftr-332	663	2	florida	GPE
ftr-332	665	1	12:5	CARDINAL
ftr-332	668	1	3	CARDINAL
ftr-332	669	1	forrest v. commissioner	PERSON
ftr-332	669	2	t.c.	PERSON
ftr-332	670	1	2011-4	DATE
ftr-332	671	1	wherry	PERSON
ftr-332	672	1	195	CARDINAL
ftr-332	672	2	4	CARDINAL
ftr-332	673	1	t.c.	PERSON
ftr-332	673	2	2011-17	DATE
ftr-332	673	3	2/24/11	CARDINAL
ftr-332	674	1	dean	PERSON
ftr-332	676	1	5	CARDINAL
ftr-332	676	2	199	CARDINAL
ftr-332	677	1	gibson & associates, inc.	ORG
ftr-332	678	1	136	CARDINAL
ftr-332	678	2	195	CARDINAL
ftr-332	678	3	2/24/11	CARDINAL
ftr-332	679	1	section 199	LAW
ftr-332	679	2	3 percent	PERCENT
ftr-332	679	3	the year	DATE
ftr-332	679	4	section 199(c)(4)(a)(ii	LAW
ftr-332	679	5	the united states	GPE
ftr-332	679	6	199	CARDINAL
ftr-332	682	1	199	CARDINAL
ftr-332	682	2	irs	ORG
ftr-332	682	3	2012	DATE
ftr-332	682	4	213	CARDINAL
ftr-332	683	1	paris	GPE
ftr-332	683	2	1	CARDINAL
ftr-332	683	3	2	CARDINAL
ftr-332	683	4	3	CARDINAL
ftr-332	687	1	6	CARDINAL
ftr-332	688	1	morton	PERSON
ftr-332	688	2	united states	GPE
ftr-332	688	3	98	CARDINAL
ftr-332	690	1	596	CARDINAL
ftr-332	690	2	4/27/11	CARDINAL
ftr-332	697	1	308	CARDINAL
ftr-332	697	2	488	CARDINAL
ftr-332	697	3	1940	DATE
ftr-332	697	4	moline properties, inc.	ORG
ftr-332	698	1	319	CARDINAL
ftr-332	698	2	436	CARDINAL
ftr-332	698	3	162	CARDINAL
ftr-332	700	1		CARDINAL
ftr-332	702	1	214	CARDINAL
ftr-332	702	2	florida	GPE
ftr-332	704	1	12:5 	CARDINAL
ftr-332	705	1	7	CARDINAL
ftr-332	706	1	scroggins v. commissioner	PERSON
ftr-332	706	2	t.c.	PERSON
ftr-332	706	3	2011-103	DATE
ftr-332	706	4	5/18/11	CARDINAL
ftr-332	707	1	wherry	PERSON
ftr-332	707	2	georgia	GPE
ftr-332	707	3	california	GPE
ftr-332	707	4	california	GPE
ftr-332	708	1	california	GPE
ftr-332	708	2	georgia	GPE
ftr-332	709	1	georgia	GPE
ftr-332	710	1	georgia	GPE
ftr-332	711	1	8. day	DATE
ftr-332	713	1	t.c.	PERSON
ftr-332	713	2	2011-159	DATE
ftr-332	713	3	7/6/11	CARDINAL
ftr-332	714	1	36,400	MONEY
ftr-332	714	2	43,600	MONEY
ftr-332	714	3	52,000	MONEY
ftr-332	714	4	years 2000, 2001	DATE
ftr-332	714	5	2002	DATE
ftr-332	715	1	657,683	MONEY
ftr-332	715	2	385,270	MONEY
ftr-332	715	3	278,213	MONEY
ftr-332	715	4	those years	DATE
ftr-332	716	1	2,052,637	MONEY
ftr-332	716	2	399,740	MONEY
ftr-332	716	3	278,297	MONEY
ftr-332	716	4	his day	DATE
ftr-332	717	1	the years 2000, 2001	DATE
ftr-332	717	2	2002	DATE
ftr-332	717	3	313	CARDINAL
ftr-332	717	4	172	CARDINAL
ftr-332	717	5	84	CARDINAL
ftr-332	718	1	the same day	DATE
ftr-332	719	1	the years	DATE
ftr-332	719	2	29 percent	PERCENT
ftr-332	719	3	7 percent	PERCENT
ftr-332	719	4	8 percent	PERCENT
ftr-332	720	1	cohen	PERSON
ftr-332	722	1	3,000	MONEY
ftr-332	723	1	6662	DATE
ftr-332	724	1	9	CARDINAL
ftr-332	725	1	t.c.	PERSON
ftr-332	726	1	2011	CARDINAL
ftr-332	726	2	147	CARDINAL
ftr-332	726	3	6/27/11	CARDINAL
ftr-332	728	1	morrison	PERSON
ftr-332	728	2	162	CARDINAL
ftr-332	730	1	2012	DATE
ftr-332	730	2	215 10	DATE
ftr-332	732	1	bogue v. commissioner	PERSON
ftr-332	732	2	tc	ORG
ftr-332	733	1	2011	CARDINAL
ftr-332	733	2	164	CARDINAL
ftr-332	733	3	7/11/11	CARDINAL
ftr-332	736	1	the tax court	ORG
ftr-332	737	1	cherry hill	GPE
ftr-332	737	2	new jersey	GPE
ftr-332	737	3	philadelphia	GPE
ftr-332	738	1	11	CARDINAL
ftr-332	741	1	schramm v. commissioner	ORG
ftr-332	741	2	t.c.	PERSON
ftr-332	742	1	2011	CARDINAL
ftr-332	742	2	212	CARDINAL
ftr-332	743	1	nova southern university (nsu	ORG
ftr-332	745	1	nsu	ORG
ftr-332	746	1	ruwe	PERSON
ftr-332	746	2	irs	ORG
ftr-332	747	1	nsu	ORG
ftr-332	747	2	a period of years	DATE
ftr-332	749	1	12	CARDINAL
ftr-332	750	1	shellito v. commissioner	PERSON
ftr-332	750	2	437	CARDINAL
ftr-332	752	1	665	CARDINAL
ftr-332	752	2	10th	ORDINAL
ftr-332	754	1	216	CARDINAL
ftr-332	754	2	florida	GPE
ftr-332	755	1	12:5	CARDINAL
ftr-332	755	2	1982	DATE
ftr-332	758	1	2001	DATE
ftr-332	759	1	t.c.	PERSON
ftr-332	760	1	2010	CARDINAL
ftr-332	760	2	irs	ORG
ftr-332	760	3	kansas	GPE
ftr-332	761	1	tenth	ORDINAL
ftr-332	761	2	irs	ORG
ftr-332	764	1	71-588	CARDINAL
ftr-332	764	2	1971-2	DATE
ftr-332	764	3	91	CARDINAL
ftr-332	764	4	irs	ORG
ftr-332	766	1	71-588	CARDINAL
ftr-332	770	1	13	CARDINAL
ftr-332	772	1	sherrer v. commissioner	PERSON
ftr-332	772	2	t.c.	PERSON
ftr-332	773	1	2011-198	DATE
ftr-332	776	1	1.163-8t(c	DATE
ftr-332	778	1	2012	DATE
ftr-332	778	2	217	CARDINAL
ftr-332	781	1	14	CARDINAL
ftr-332	783	1	lyseng v. commissioner	PERSON
ftr-332	783	2	t.c.	PERSON
ftr-332	784	1	2011	CARDINAL
ftr-332	784	2	226	CARDINAL
ftr-332	784	3	9/21/11	CARDINAL
ftr-332	786	1	northern minnesota	LOC
ftr-332	787	1	less than one year	DATE
ftr-332	787	2	only a few months	DATE
ftr-332	789	1	1	CARDINAL
ftr-332	789	2	2	CARDINAL
ftr-332	789	3	3	CARDINAL
ftr-332	789	4	638	CARDINAL
ftr-332	789	5	248	CARDINAL
ftr-332	789	6	255	CARDINAL
ftr-332	789	7	1st	ORDINAL
ftr-332	789	8	1981	DATE
ftr-332	792	1	274(d	CARDINAL
ftr-332	793	1	15	CARDINAL
ftr-332	794	1	llc v. commissioner	ORG
ftr-332	794	2	t.c.	PERSON
ftr-332	795	1	2011	CARDINAL
ftr-332	795	2	246	CARDINAL
ftr-332	795	3	10/19/11	CARDINAL
ftr-332	796	1	llc	GPE
ftr-332	796	2	four	CARDINAL
ftr-332	796	3	three	CARDINAL
ftr-332	797	1	gary kornman	PERSON
ftr-332	797	2	five percent	PERCENT
ftr-332	797	3	william ralph canada	PERSON
ftr-332	799	1	canada	GPE
ftr-332	801	1	kornman	PERSON
ftr-332	801	2	eleven	CARDINAL
ftr-332	801	3	canada	GPE
ftr-332	802	1	$1 million	MONEY
ftr-332	802	2	218	CARDINAL
ftr-332	802	3	florida	GPE
ftr-332	803	1	12:5	CARDINAL
ftr-332	803	2	u.s.	GPE
ftr-332	803	3	treasury	ORG
ftr-332	804	1	january 2000	DATE
ftr-332	804	2	275,000	MONEY
ftr-332	805	1	december 2000	DATE
ftr-332	805	2	550,000	MONEY
ftr-332	806	1	january 2001	DATE
ftr-332	807	1	the year	DATE
ftr-332	807	2	paris	GPE
ftr-332	807	3	2001	DATE
ftr-332	807	4	2001	DATE
ftr-332	808	1	6,050,000	MONEY
ftr-332	808	2	eleven	CARDINAL
ftr-332	808	3	174	CARDINAL
ftr-332	811	1	eleven	CARDINAL
ftr-332	813	1	6662	DATE
ftr-332	814	1	16	CARDINAL
ftr-332	816	1	farias v. commissioner	PERSON
ftr-332	816	2	t.c.	PERSON
ftr-332	817	1	2011	CARDINAL
ftr-332	817	2	248	CARDINAL
ftr-332	817	3	10/24/11	ORDINAL
ftr-332	822	1	u.s.	GPE
ftr-332	823	1	cohen upheld	PERSON
ftr-332	825	1	2012	DATE
ftr-332	825	2	219	CARDINAL
ftr-332	825	3	17	CARDINAL
ftr-332	827	1	bell v. commissioner	ORG
ftr-332	827	2	t.c.	PERSON
ftr-332	828	1	2011	CARDINAL
ftr-332	828	2	296	CARDINAL
ftr-332	828	3	12/22/11	CARDINAL
ftr-332	829	1	1996	DATE
ftr-332	829	2	ten years late	DATE
ftr-332	830	1	irs	ORG
ftr-332	831	1	―it	ORG
ftr-332	832	1	wherry	PERSON
ftr-332	832	2	39	CARDINAL
ftr-332	832	3	540	CARDINAL
ftr-332	832	4	543	CARDINAL
ftr-332	832	5	2d	DATE
ftr-332	832	6	1930	DATE
ftr-332	833	1	3,283	MONEY
ftr-332	833	2	the approximately $36,000	MONEY
ftr-332	834	1	his 1996	DATE
ftr-332	834	2	beverly a. arrington	PERSON
ftr-332	834	3	6651(a)(1	CARDINAL
ftr-332	835	1	18	CARDINAL
ftr-332	837	1	mclauchlan v. commissioner	PRODUCT
ftr-332	837	2	t.c.	PERSON
ftr-332	838	1	2011	CARDINAL
ftr-332	838	2	289	CARDINAL
ftr-332	838	3	12/19/11	CARDINAL
ftr-332	840	1	over $60,000	MONEY
ftr-332	840	2	each year	DATE
ftr-332	840	3	more than $100,000	MONEY
ftr-332	840	4	each year	DATE
ftr-332	844	1	75 t.c	QUANTITY
ftr-332	844	2	288	FAC
ftr-332	844	3	295	CARDINAL
ftr-332	844	4	1980	DATE
ftr-332	844	5	665	CARDINAL
ftr-332	844	6	1050	CARDINAL
ftr-332	844	7	7th	ORDINAL
ftr-332	844	8	1981	DATE
ftr-332	845	1	220	CARDINAL
ftr-332	845	2	florida	GPE
ftr-332	846	1	12:5	CARDINAL
ftr-332	848	1	kroupa	PERSON
ftr-332	849	1	6662	DATE
ftr-332	850	1	19	CARDINAL
ftr-332	851	1	t.c.	PERSON
ftr-332	852	1	2012-13	DATE
ftr-332	853	1	goyak & associates	ORG
ftr-332	853	2	$1.4 million	MONEY
ftr-332	853	3	goyak & associates	ORG
ftr-332	853	4	goyak & associates	ORG
ftr-332	853	5	162	CARDINAL
ftr-332	854	1	goyak	PERSON
ftr-332	855	1	goyak	PERSON
ftr-332	855	2	1	CARDINAL
ftr-332	855	3	2	CARDINAL
ftr-332	856	1	20 percent	PERCENT
ftr-332	856	2	6662	DATE
ftr-332	857	1	20	CARDINAL
ftr-332	859	1	f.w. services, inc.	ORG
ftr-332	860	1	109 a.f.t.r	QUANTITY
ftr-332	861	1	2d 2012-676	DATE
ftr-332	861	2	5th	ORDINAL
ftr-332	861	3	cir	PERSON
ftr-332	862	1	1/25/12	CARDINAL
ftr-332	864	1	up to $500,000	MONEY
ftr-332	865	1	second	ORDINAL
ftr-332	866	1	second	ORDINAL
ftr-332	866	2	$3.9 million	MONEY
ftr-332	868	1	162	CARDINAL
ftr-332	869	1	irs	ORG
ftr-332	869	2	first	ORDINAL
ftr-332	871	1	e. depreciation &	ORG
ftr-332	871	2	1	CARDINAL
ftr-332	872	1	section 179	LAW
ftr-332	873	1	2012	DATE
ftr-332	873	2	221	CARDINAL
ftr-332	873	3	2010	DATE
ftr-332	873	4	402	CARDINAL
ftr-332	873	5	179 first year	DATE
ftr-332	873	6	2012	DATE
ftr-332	873	7	125,000	MONEY
ftr-332	873	8	500,000	MONEY
ftr-332	874	1	years	DATE
ftr-332	874	2	2012	DATE
ftr-332	874	3	25,000	MONEY
ftr-332	874	4	200,000	MONEY
ftr-332	874	5	later years	DATE
ftr-332	877	1	proc	PERSON
ftr-332	878	1	2011-52, 2011-45	DATE
ftr-332	879	1	701	CARDINAL
ftr-332	879	2	3.20	CARDINAL
ftr-332	879	3	11/7/11	CARDINAL
ftr-332	880	1	179(b)(6	DATE
ftr-332	880	2	2012	DATE
ftr-332	880	3	139,000	MONEY
ftr-332	880	4	560,000	MONEY
ftr-332	881	1	another year	DATE
ftr-332	882	1	2010	DATE
ftr-332	882	2	402	CARDINAL
ftr-332	882	3	179	CARDINAL
ftr-332	882	4	2013	DATE
ftr-332	883	1	2	CARDINAL
ftr-332	883	2	280f	PRODUCT
ftr-332	884	1	proc	PERSON
ftr-332	885	1	2011-21, 2011-12	DATE
ftr-332	886	1	560	CARDINAL
ftr-332	886	2	3/18/11	CARDINAL
ftr-332	887	1	2010-18	DATE
ftr-332	887	2	1010	CARDINAL
ftr-332	888	1	427	CARDINAL
ftr-332	889	1	2011	DATE
ftr-332	889	2	280f	PRODUCT
ftr-332	889	3	11,060	MONEY
ftr-332	889	4	the first year	DATE
ftr-332	889	5	4,900	MONEY
ftr-332	889	6	the second year	DATE
ftr-332	889	7	2,950	MONEY
ftr-332	889	8	the third year	DATE
ftr-332	889	9	1,775	MONEY
ftr-332	889	10	year	DATE
ftr-332	890	1	2011	DATE
ftr-332	890	2	11,260	MONEY
ftr-332	890	3	the first year	DATE
ftr-332	890	4	5,200	MONEY
ftr-332	890	5	the second year	DATE
ftr-332	890	6	3,150	MONEY
ftr-332	890	7	the third year	DATE
ftr-332	890	8	1,875	MONEY
ftr-332	890	9	each succeeding year	DATE
ftr-332	891	1	2011	DATE
ftr-332	891	2	3,060	MONEY
ftr-332	891	3	the first year	DATE
ftr-332	891	4	4,900	MONEY
ftr-332	891	5	the second year	DATE
ftr-332	891	6	2,950	MONEY
ftr-332	891	7	the third year	DATE
ftr-332	891	8	1,775	MONEY
ftr-332	891	9	year	DATE
ftr-332	892	1	2011	DATE
ftr-332	892	2	3,260	MONEY
ftr-332	892	3	the first year	DATE
ftr-332	892	4	5,200	MONEY
ftr-332	892	5	the second year	DATE
ftr-332	892	6	3,150	MONEY
ftr-332	892	7	the third year	DATE
ftr-332	892	8	1,875	MONEY
ftr-332	893	1	a.	PERSON
ftr-332	894	1	irs	ORG
ftr-332	894	2	100 percent	PERCENT
ftr-332	895	1	proc	PERSON
ftr-332	896	1	2011-26, 2011-16	DATE
ftr-332	897	1	664	CARDINAL
ftr-332	897	2	3/29/11	CARDINAL
ftr-332	898	1	2010	DATE
ftr-332	898	2	50 percent	PERCENT
ftr-332	898	3	first year	DATE
ftr-332	898	4	2013	DATE
ftr-332	898	5	2014	DATE
ftr-332	898	6	100 percent	PERCENT
ftr-332	898	7	9/8/10	CARDINAL
ftr-332	898	8	222	CARDINAL
ftr-332	898	9	florida	GPE
ftr-332	899	1	12:5	CARDINAL
ftr-332	899	2	1/1/12	CARDINAL
ftr-332	899	3	1/1/12	CARDINAL
ftr-332	901	1	 reg	MONEY
ftr-332	902	1	2	CARDINAL
ftr-332	902	2	the 50 percent	PERCENT
ftr-332	903	1	9/9/10	CARDINAL
ftr-332	903	2	the 50 percent	PERCENT
ftr-332	903	3	9/9/10	CARDINAL
ftr-332	903	4	100 percent	PERCENT
ftr-332	904	1		CARDINAL
ftr-332	904	2	first year	DATE
ftr-332	904	3	the taxable year	DATE
ftr-332	906	1	1.168(k)-1(e)(2)(i	CARDINAL
ftr-332	907	1	50 percent	PERCENT
ftr-332	907	2	first year	DATE
ftr-332	907	3	100 percent	PERCENT
ftr-332	908	1		CARDINAL
ftr-332	910	1	the additional first year	DATE
ftr-332	910	2	8,000	MONEY
ftr-332	910	3	3,060	MONEY
ftr-332	910	4	4,900	MONEY
ftr-332	910	5	2,950	MONEY
ftr-332	910	6	years one	DATE
ftr-332	910	7	three	CARDINAL
ftr-332	910	8	1,775	MONEY
ftr-332	910	9	years four through six	DATE
ftr-332	911	1	the first year	DATE
ftr-332	911	2	year one	DATE
ftr-332	911	3	11,060	MONEY
ftr-332	911	4	$3,060 plus $	MONEY
ftr-332	911	5	8,000	MONEY
ftr-332	912	1	100 percent	PERCENT
ftr-332	913	1	280f(a)(1)(b)(i	CARDINAL
ftr-332	913	2	up to $1,775	MONEY
ftr-332	913	3	each year	DATE
ftr-332	913	4	the sixth year	DATE
ftr-332	914	1	100 percent	PERCENT
ftr-332	914	2	100 percent	PERCENT
ftr-332	914	3	year one	DATE
ftr-332	914	4	years two through six	DATE
ftr-332	915	1	the first taxable year	DATE
ftr-332	915	2	service year	DATE
ftr-332	916	1	the first year	DATE
ftr-332	916	2	50 percent	PERCENT
ftr-332	917	1	3	CARDINAL
ftr-332	918	1	broz v. commissioner	PERSON
ftr-332	918	2	137	CARDINAL
ftr-332	918	3	25	DATE
ftr-332	919	1	kroupa	PERSON
ftr-332	919	2	15 years	DATE
ftr-332	919	3	48.14	CARDINAL
ftr-332	919	4	seven years	DATE
ftr-332	919	5	48.32	CARDINAL
ftr-332	920	1	irs	ORG
ftr-332	920	2	ten year	DATE
ftr-332	920	3	48.12	CARDINAL
ftr-332	920	4	2012	DATE
ftr-332	920	5	223	CARDINAL
ftr-332	920	6	five year	DATE
ftr-332	920	7	48.121	CARDINAL
ftr-332	921	1	48.12	CARDINAL
ftr-332	921	2	48.121	CARDINAL
ftr-332	923	1	4	CARDINAL
ftr-332	923	2	fifteen year	DATE
ftr-332	923	3	oneyear	DATE
ftr-332	924	1	197	CARDINAL
ftr-332	925	1	recovery group, inc.	ORG
ftr-332	926	1	t.c.	PERSON
ftr-332	927	1	2010-76	DATE
ftr-332	927	2	4/15/10	CARDINAL
ftr-332	928	1	23 percent	PERCENT
ftr-332	928	2	400,000	MONEY
ftr-332	928	3	one-year	DATE
ftr-332	929	1	23 percent	PERCENT
ftr-332	930	1	gustafson	PERSON
ftr-332	930	2	―substantial,‖	DATE
ftr-332	931	1	a.	PERSON
ftr-332	931	2	first	ORDINAL
ftr-332	932	1	recovery group, inc.	ORG
ftr-332	933	1	652	CARDINAL
ftr-332	933	2	122	CARDINAL
ftr-332	933	3	1st	ORDINAL
ftr-332	934	1	7/26/11	CARDINAL
ftr-332	935	1	first	ORDINAL
ftr-332	935	2	197	CARDINAL
ftr-332	935	3	―substantial	ORG
ftr-332	936	1	1	CARDINAL
ftr-332	937	1	2	CARDINAL
ftr-332	939	1	197	CARDINAL
ftr-332	939	2	224	CARDINAL
ftr-332	939	3	florida	GPE
ftr-332	941	1	12:5	CARDINAL
ftr-332	941	2	irs	ORG
ftr-332	942	1	corporation‘s	PERSON
ftr-332	944	1	stock‘s	LOC
ftr-332	945	1		CARDINAL
ftr-332	945	2	1	CARDINAL
ftr-332	945	3	2	CARDINAL
ftr-332	945	4	5	CARDINAL
ftr-332	947	1	peco foods, inc.	ORG
ftr-332	948	1	t.c.	PERSON
ftr-332	949	1	2012-18	DATE
ftr-332	949	2	1/17/12	CARDINAL
ftr-332	950	1	two	CARDINAL
ftr-332	950	2	macrs	ORG
ftr-332	950	3	39 years	DATE
ftr-332	951	1	macrs	ORG
ftr-332	952	1	v. danielson	PERSON
ftr-332	952	2	378	CARDINAL
ftr-332	952	3	771	CARDINAL
ftr-332	952	4	775	CARDINAL
ftr-332	952	5	3d	CARDINAL
ftr-332	952	6	1967	DATE
ftr-332	952	7	2012	DATE
ftr-332	952	8	225	CARDINAL
ftr-332	956	1	irs	ORG
ftr-332	956	2	irs	ORG
ftr-332	957	1	6	CARDINAL
ftr-332	957	2	macrs	ORG
ftr-332	958	1	t.d. 9564	ORG
ftr-332	958	2	76	CARDINAL
ftr-332	958	3	81060	DATE
ftr-332	958	4	12/27/11	CARDINAL
ftr-332	958	5	76	CARDINAL
ftr-332	958	6	81128	DATE
ftr-332	958	7	12/27/11	CARDINAL
ftr-332	959	1	macrs	ORG
ftr-332	960	1		CARDINAL
ftr-332	960	2	macrs	ORG
ftr-332	962	1	1.167-7	DATE
ftr-332	964	1	macrs	ORG
ftr-332	965	1	the same taxable year	DATE
ftr-332	969	1		CARDINAL
ftr-332	972	1	macrs	ORG
ftr-332	975	1		CARDINAL
ftr-332	980	1	1.168(i)226	CARDINAL
ftr-332	980	2	florida	GPE
ftr-332	981	1	12:5	CARDINAL
ftr-332	986	1	§ 1.168(i)-8t(e) &	ORG
ftr-332	987	1	first	ORDINAL
ftr-332	987	2	first	ORDINAL
ftr-332	987	3	irs	ORG
ftr-332	993	1	1.168(i)8t(c)(4)(ii)(e	CARDINAL
ftr-332	995	1	the beginning of the year	DATE
ftr-332	995	2	the year	DATE
ftr-332	995	3	the first day	DATE
ftr-332	998	1	1.168(i)-8t(g	CARDINAL
ftr-332	999	1		CARDINAL
ftr-332	1000	1	prior reg	MONEY
ftr-332	1001	1	1.168(i)-1	CARDINAL
ftr-332	1001	2	one	CARDINAL
ftr-332	1004	1	the same taxable year	DATE
ftr-332	1005	1	first year	DATE
ftr-332	1007	1	the same first year	DATE
ftr-332	1010	1	1.168(i)1t(c)(2)(ii)(d	CARDINAL
ftr-332	1012	1	zero	CARDINAL
ftr-332	1019	1	1.168(i)-8	CARDINAL
ftr-332	1022	1	1.168(i)-1t(e)(3	CARDINAL
ftr-332	1023	1	2012	DATE
ftr-332	1023	2	227	CARDINAL
ftr-332	1027	1	1.168(i)-1t(e)(3)(ii	CARDINAL
ftr-332	1028	1	f. credits 1	PERSON
ftr-332	1029	1	t.d	PERSON
ftr-332	1029	2	9528	DATE
ftr-332	1029	3	section 41(c)(5	LAW
ftr-332	1029	4	76	CARDINAL
ftr-332	1029	5	33994	DATE
ftr-332	1029	6	6/10/11	CARDINAL
ftr-332	1030	1	section 41(c)(5	LAW
ftr-332	1030	2	14 percent	PERCENT
ftr-332	1030	3	50 percent	PERCENT
ftr-332	1030	4	three	CARDINAL
ftr-332	1030	5	year	DATE
ftr-332	1030	6	prior years	DATE
ftr-332	1030	7	6 percent	PERCENT
ftr-332	1030	8	the year	DATE
ftr-332	1031	1	20 percent	PERCENT
ftr-332	1033	1	1.41-9	CARDINAL
ftr-332	1033	2	the year	DATE
ftr-332	1034	1	irs	ORG
ftr-332	1035	1	irs	ORG
ftr-332	1035	2	6765	CARDINAL
ftr-332	1035	3	the year	DATE
ftr-332	1036	1	short tax years	DATE
ftr-332	1036	2	the number of days	DATE
ftr-332	1036	3	the year	DATE
ftr-332	1037	1	a.	PERSON
ftr-332	1038	1	t.d	PERSON
ftr-332	1038	2	9539	DATE
ftr-332	1038	3	section 280c(c)(3	LAW
ftr-332	1038	4	76	CARDINAL
ftr-332	1038	5	44800	DATE
ftr-332	1038	6	8/27/11	CARDINAL
ftr-332	1041	1	2	CARDINAL
ftr-332	1042	1	reg-101826-11	DATE
ftr-332	1042	2	76	CARDINAL
ftr-332	1042	3	32882	DATE
ftr-332	1042	4	6/7/11	CARDINAL
ftr-332	1043	1	45d	DATE
ftr-332	1044	1	seven year	DATE
ftr-332	1045	1	228	CARDINAL
ftr-332	1045	2	florida	GPE
ftr-332	1047	1	12:5	CARDINAL
ftr-332	1047	2	seven-year	DATE
ftr-332	1048	1	the seven year period	DATE
ftr-332	1050	1	t.d	PERSON
ftr-332	1050	2	9560	DATE
ftr-332	1050	3	section 45d(e	LAW
ftr-332	1050	4	76	CARDINAL
ftr-332	1051	1	75774	DATE
ftr-332	1051	2	12/5/11	CARDINAL
ftr-332	1052	1	45d	DATE
ftr-332	1052	2	5 percent	PERCENT
ftr-332	1052	3	each year	DATE
ftr-332	1052	4	three years	DATE
ftr-332	1052	5	6 percent	PERCENT
ftr-332	1052	6	three years	DATE
ftr-332	1053	1	treasury	ORG
ftr-332	1054	1	at least 50 percent	PERCENT
ftr-332	1055	1	1400	CARDINAL
ftr-332	1055	2	$3.5 billion	MONEY
ftr-332	1055	3	2011	DATE
ftr-332	1056	1	45(f)(2	CARDINAL
ftr-332	1057	1	2006-60, 2006-2	DATE
ftr-332	1057	2	1.45d-1	CARDINAL
ftr-332	1057	3	at least 50 percent	PERCENT
ftr-332	1057	4	entity‘s	ORG
ftr-332	1057	5	at least 40 percent	PERCENT
ftr-332	1057	6	entity‘s	ORG
ftr-332	1057	7	at least 50 percent	PERCENT
ftr-332	1058	1	u.s.	GPE
ftr-332	1058	2	hud	ORG
ftr-332	1060	1	the 50 percent	PERCENT
ftr-332	1061	1	2012	DATE
ftr-332	1061	2	229	CARDINAL
ftr-332	1061	3	1	CARDINAL
ftr-332	1062	1	collins v. commissioner	PERSON
ftr-332	1062	2	t.c.	PERSON
ftr-332	1063	1	2011-37	DATE
ftr-332	1064	1	tax of	PERSON
ftr-332	1064	2	america	GPE
ftr-332	1064	3	puerto rico	GPE
ftr-332	1064	4	ohio	GPE
ftr-332	1065	1	paris	GPE
ftr-332	1067	1	§§ 162	ORG
ftr-332	1067	2	212	CARDINAL
ftr-332	1068	1	165	CARDINAL
ftr-332	1068	2	the years	DATE
ftr-332	1069	1	nols 1	ORG
ftr-332	1071	1	mayo v. commissioner	PERSON
ftr-332	1071	2	136	CARDINAL
ftr-332	1071	3	1/25/11	CARDINAL
ftr-332	1071	4	acq.	ORG
ftr-332	1071	5	2011-006	DATE
ftr-332	1071	6	2012-3	DATE
ftr-332	1072	1	1/17/12	CARDINAL
ftr-332	1073	1	165(d	CARDINAL
ftr-332	1073	2	irs	ORG
ftr-332	1073	3	the supreme court	ORG
ftr-332	1073	4	v. groetzinger	PERSON
ftr-332	1073	5	480	CARDINAL
ftr-332	1073	6	u.s.	GPE
ftr-332	1073	7	23	CARDINAL
ftr-332	1073	8	1987	DATE
ftr-332	1073	9	162	CARDINAL
ftr-332	1074	1	16	CARDINAL
ftr-332	1074	2	1951	DATE
ftr-332	1074	3	1939	DATE
ftr-332	1075	1	11,297	MONEY
ftr-332	1077	1	10,968	MONEY
ftr-332	1078	1	2.	CARDINAL
ftr-332	1078	2	230	CARDINAL
ftr-332	1078	3	florida	GPE
ftr-332	1079	1	12:5	CARDINAL
ftr-332	1079	2	136	CARDINAL
ftr-332	1079	3	263	CARDINAL
ftr-332	1079	4	3/28/11	CARDINAL
ftr-332	1080	1	gustafson	PERSON
ftr-332	1080	2	$5 million	MONEY
ftr-332	1080	3	llc	ORG
ftr-332	1081	1	over $40 million	MONEY
ftr-332	1081	2	the year	DATE
ftr-332	1082	1	gustafson	PERSON
ftr-332	1082	2	l.l.c.s	DATE
ftr-332	1082	3	one percent	PERCENT
ftr-332	1084	1	93-27	CARDINAL
ftr-332	1084	2	sec	ORG
ftr-332	1084	3	4.01	CARDINAL
ftr-332	1084	4	1993-2	DATE
ftr-332	1084	5	343	CARDINAL
ftr-332	1084	6	344	CARDINAL
ftr-332	1085	1	proc	PERSON
ftr-332	1086	1	2001-43	DATE
ftr-332	1086	2	sec	ORG
ftr-332	1086	3	4.01	CARDINAL
ftr-332	1086	4	2001-2	DATE
ftr-332	1086	5	191	CARDINAL
ftr-332	1086	6	192	CARDINAL
ftr-332	1086	7	23	CARDINAL
ftr-332	1088	1	l.p.	GPE
ftr-332	1090	1	701	CARDINAL
ftr-332	1090	2	702	CARDINAL
ftr-332	1090	3	26	CARDINAL
ftr-332	1091	1	secs	ORG
ftr-332	1092	1	1.701-1	CARDINAL
ftr-332	1092	2	1.702-1	CARDINAL
ftr-332	1093	1	irs	ORG
ftr-332	1093	2	l.l.c.s	DATE
ftr-332	1094	1		CARDINAL
ftr-332	1097	1	98-15	CARDINAL
ftr-332	1097	2	718	CARDINAL
ftr-332	1098	1	more than twenty	CARDINAL
ftr-332	1098	2	united states	GPE
ftr-332	1098	3	generes	ORG
ftr-332	1098	4	405	CARDINAL
ftr-332	1098	5	1972	DATE
ftr-332	1099	1	3,635,218	MONEY
ftr-332	1100	1	2012	DATE
ftr-332	1100	2	231	CARDINAL
ftr-332	1101	1	1271	CARDINAL
ftr-332	1102	1	section 1271(a	DATE
ftr-332	1102	2	1997	DATE
ftr-332	1102	3	1271	CARDINAL
ftr-332	1103	1	mcclain	PERSON
ftr-332	1103	2	311	CARDINAL
ftr-332	1103	3	527	CARDINAL
ftr-332	1103	4	1271	CARDINAL
ftr-332	1104	1	mcclain	PERSON
ftr-332	1104	2	over thirty years	DATE
ftr-332	1105	1	mcclain	PERSON
ftr-332	1105	2	1221(a)(4	CARDINAL
ftr-332	1105	3	burbank liquidating corp.	ORG
ftr-332	1106	1	39	CARDINAL
ftr-332	1106	2	999	CARDINAL
ftr-332	1106	3	1963	DATE
ftr-332	1106	4	united associates inc.	ORG
ftr-332	1106	5	1965-1	DATE
ftr-332	1106	6	335	CARDINAL
ftr-332	1106	7	125	CARDINAL
ftr-332	1106	8	9th	ORDINAL
ftr-332	1106	9	1964	DATE
ftr-332	1108	1		CARDINAL
ftr-332	1108	2	2008-39, 2008-2	DATE
ftr-332	1108	3	252	CARDINAL
ftr-332	1108	4	212	CARDINAL
ftr-332	1108	5	162	CARDINAL
ftr-332	1108	6	212	CARDINAL
ftr-332	1108	7	162	CARDINAL
ftr-332	1109	1	3	CARDINAL
ftr-332	1110	1	vincentini v. commissioner	PERSON
ftr-332	1110	2	t.c.	PERSON
ftr-332	1110	3	2008-271	DATE
ftr-332	1110	4	12/8/08	CARDINAL
ftr-332	1110	5	429	CARDINAL
ftr-332	1112	1	560	CARDINAL
ftr-332	1112	2	6th	ORDINAL
ftr-332	1114	1	1999	DATE
ftr-332	1114	2	keith anderson	PERSON
ftr-332	1114	3	anderson ark	PERSON
ftr-332	1114	4	anderson ark	PERSON
ftr-332	1114	5	costa rica	GPE
ftr-332	1115	1	irs	ORG
ftr-332	1115	2	1999	DATE
ftr-332	1115	3	anderson ark	GPE
ftr-332	1115	4	2001	DATE
ftr-332	1115	5	2002	DATE
ftr-332	1115	6	1999	DATE
ftr-332	1115	7	year	DATE
ftr-332	1116	1	2002	DATE
ftr-332	1116	2	anderson ark	ORG
ftr-332	1116	3	california	GPE
ftr-332	1116	4	united states	GPE
ftr-332	1116	5	anderson	PERSON
ftr-332	1116	6	391	CARDINAL
ftr-332	1116	7	970	CARDINAL
ftr-332	1116	8	974	CARDINAL
ftr-332	1116	9	9th	ORDINAL
ftr-332	1116	10	2004	DATE
ftr-332	1117	1	2004	DATE
ftr-332	1117	2	washington	GPE
ftr-332	1117	3	232	CARDINAL
ftr-332	1117	4	florida	GPE
ftr-332	1119	1	12:5	CARDINAL
ftr-332	1119	2	the united states	GPE
ftr-332	1120	1	the washington district court	ORG
ftr-332	1120	2	anderson ark	PERSON
ftr-332	1121	1	anderson	GPE
ftr-332	1122	1	the end of 2001	DATE
ftr-332	1122	2	anderson ark	GPE
ftr-332	1124	1	6662	DATE
ftr-332	1124	2	anderson ark	GPE
ftr-332	1126	1	a.	PERSON
ftr-332	1127	1	vincentini v. commissioner	PERSON
ftr-332	1127	2	429	CARDINAL
ftr-332	1129	1	560	CARDINAL
ftr-332	1129	2	6th	ORDINAL
ftr-332	1131	1	the end of 2002	DATE
ftr-332	1132	1	2002	DATE
ftr-332	1132	2	anderson ark	GPE
ftr-332	1132	3	california	GPE
ftr-332	1133	1	6662	DATE
ftr-332	1133	2	4	CARDINAL
ftr-332	1135	1	hall v. united states	PERSON
ftr-332	1135	2	99	CARDINAL
ftr-332	1137	1	617	CARDINAL
ftr-332	1137	2	8/9/11	CARDINAL
ftr-332	1138	1	two	CARDINAL
ftr-332	1138	2	the next twenty taxable years	DATE
ftr-332	1138	3	the year	DATE
ftr-332	1139	1	years	DATE
ftr-332	1139	2	three years	DATE
ftr-332	1139	3	fifteen years	DATE
ftr-332	1140	1	years	DATE
ftr-332	1141	1	section 172(b)(3	LAW
ftr-332	1141	2	the year	DATE
ftr-332	1142	1	2003	DATE
ftr-332	1142	2	1988	DATE
ftr-332	1144	1	2012	DATE
ftr-332	1144	2	233	CARDINAL
ftr-332	1144	3	prior carryback years	DATE
ftr-332	1145	1	172	CARDINAL
ftr-332	1146	1	5	CARDINAL
ftr-332	1146	2	irs	ORG
ftr-332	1146	3	bernie madoff’s	PERSON
ftr-332	1147	1	proc	PERSON
ftr-332	1148	1	2011-58, 2011-50	DATE
ftr-332	1149	1	849	CARDINAL
ftr-332	1150	1	proc	PERSON
ftr-332	1150	2	2009-20	DATE
ftr-332	1150	3	2009-1	DATE
ftr-332	1150	4	749	CARDINAL
ftr-332	1150	5	irs	ORG
ftr-332	1152	1	irs	ORG
ftr-332	1154	1	2009-20	DATE
ftr-332	1155	1	i. at-risk	PERSON
ftr-332	1155	2	1	CARDINAL
ftr-332	1156	1	irs	ORG
ftr-332	1157	1	proc	PERSON
ftr-332	1158	1	2011-34, 2011-24	DATE
ftr-332	1159	1	875	CARDINAL
ftr-332	1159	2	5/27/11	CARDINAL
ftr-332	1160	1	under reg	DATE
ftr-332	1161	1	1.469-9(g	DATE
ftr-332	1162	1	the taxable year	DATE
ftr-332	1163	1	the year	DATE
ftr-332	1164	1	1.469-9(g	DATE
ftr-332	1164	2	years	DATE
ftr-332	1164	3	the year	DATE
ftr-332	1164	4	six months	DATE
ftr-332	1164	5	under reg	MONEY
ftr-332	1165	1	1.469-9(g	CARDINAL
ftr-332	1167	1	1.469-9(g)(3	CARDINAL
ftr-332	1169	1	234	CARDINAL
ftr-332	1169	2	florida	GPE
ftr-332	1170	1	12:5 2	CARDINAL
ftr-332	1170	2	ill bank	ORG
ftr-332	1171	1	harnett v. commissioner	PERSON
ftr-332	1171	2	t.c.	PERSON
ftr-332	1172	1	2011	CARDINAL
ftr-332	1172	2	191	CARDINAL
ftr-332	1172	3	8/11/11	CARDINAL
ftr-332	1174	1	2003	DATE
ftr-332	1175	1	2005	DATE
ftr-332	1176	1	2003	DATE
ftr-332	1178	1	thornton	PERSON
ftr-332	1178	2	more than 750 hours	TIME
ftr-332	1178	3	the tax years	DATE
ftr-332	1180	1	only ten hours	TIME
ftr-332	1180	2	six	CARDINAL
ftr-332	1180	3	750 hours	TIME
ftr-332	1180	4	each year	DATE
ftr-332	1181	1	3	CARDINAL
ftr-332	1183	1	miller v. commissioner	PERSON
ftr-332	1183	2	t.c.	PERSON
ftr-332	1184	1	2011	CARDINAL
ftr-332	1184	2	219	CARDINAL
ftr-332	1184	3	9/18/11	CARDINAL
ftr-332	1185	1	san francisco	GPE
ftr-332	1185	2	san francisco bay	GPE
ftr-332	1185	3	san francisco bay bar	LOC
ftr-332	1187	1	kroupa	PERSON
ftr-332	1187	2	750 hour	TIME
ftr-332	1187	3	469	CARDINAL
ftr-332	1189	1	only two	CARDINAL
ftr-332	1189	2	six	CARDINAL
ftr-332	1189	3	more than 100 hours	TIME
ftr-332	1190	1	100 hour	TIME
ftr-332	1190	2	four	CARDINAL
ftr-332	1191	1	irs	ORG
ftr-332	1191	2	6662	DATE
ftr-332	1192	1	2012	DATE
ftr-332	1192	2	235 4	CARDINAL
ftr-332	1193	1	broz v. commissioner	PERSON
ftr-332	1193	2	137	CARDINAL
ftr-332	1193	3	46	DATE
ftr-332	1193	4	9/1/11	CARDINAL
ftr-332	1194	1	two	CARDINAL
ftr-332	1194	2	rfb	ORG
ftr-332	1194	3	fcc	ORG
ftr-332	1198	1	rfb	ORG
ftr-332	1199	1	rfb	ORG
ftr-332	1203	1		CARDINAL
ftr-332	1204	1	first	ORDINAL
ftr-332	1204	2	kroupa	PERSON
ftr-332	1204	3	1	CARDINAL
ftr-332	1204	4	2	CARDINAL
ftr-332	1205	1		CARDINAL
ftr-332	1206	1	second	ORDINAL
ftr-332	1206	2	first	ORDINAL
ftr-332	1209	1		CARDINAL
ftr-332	1209	2	third	ORDINAL
ftr-332	1209	3	the years	DATE
ftr-332	1210	1	rfb	ORG
ftr-332	1212	1	the taxable year	DATE
ftr-332	1212	2	195	CARDINAL
ftr-332	1213	1	236	CARDINAL
ftr-332	1213	2	florida	GPE
ftr-332	1214	1	12:5	CARDINAL
ftr-332	1214	2	fourth	ORDINAL
ftr-332	1214	3	one	CARDINAL
ftr-332	1214	4	first	ORDINAL
ftr-332	1214	5	197	CARDINAL
ftr-332	1214	6	fcc	ORG
ftr-332	1214	7	years	DATE
ftr-332	1215	1	―must	DATE
ftr-332	1215	2	5	CARDINAL
ftr-332	1217	1	langille v. commissioner	PERSON
ftr-332	1217	2	t.c.	PERSON
ftr-332	1218	1	2010-49	DATE
ftr-332	1218	2	3/18/10	CARDINAL
ftr-332	1219	1	deanna langille	PERSON
ftr-332	1219	2	deanna birdsong	PERSON
ftr-332	1221	1	irs	ORG
ftr-332	1221	2	two	CARDINAL
ftr-332	1221	3	one	CARDINAL
ftr-332	1222	1	gustafson	PERSON
ftr-332	1223	1	hours	TIME
ftr-332	1223	2	the 50 percent	PERCENT
ftr-332	1223	3	469(c)(7)(b)(i	CARDINAL
ftr-332	1223	4	750 hour	TIME
ftr-332	1225	1	1.469-2(f)(6	DATE
ftr-332	1226	1	a.	PERSON
ftr-332	1227	1	eleventh	ORDINAL
ftr-332	1228	1	langille v. commissioner	PERSON
ftr-332	1228	2	447	CARDINAL
ftr-332	1230	1	130	CARDINAL
ftr-332	1230	2	11th	ORDINAL
ftr-332	1231	1	11/22/11	CARDINAL
ftr-332	1233	1	6	CARDINAL
ftr-332	1234	1	reg-109369-10	DATE
ftr-332	1234	2	76	CARDINAL
ftr-332	1234	3	72875	DATE
ftr-332	1234	4	11/28/11	CARDINAL
ftr-332	1235	1	treasury	ORG
ftr-332	1236	1	1.469-5	CARDINAL
ftr-332	1236	2	469	CARDINAL
ftr-332	1238	1	2012	DATE
ftr-332	1238	2	237	CARDINAL
ftr-332	1238	3	1.469-5(e	CARDINAL
ftr-332	1240	1	1.4695t(e)(3	CARDINAL
ftr-332	1240	2	469(h)(2	WORK_OF_ART
ftr-332	1249	1	1.469-5(e)(3	CARDINAL
ftr-332	1253	1	garnett v. commissioner	PERSON
ftr-332	1253	2	132 t.c	QUANTITY
ftr-332	1253	3	368	CARDINAL
ftr-332	1253	4	6/30/09	CARDINAL
ftr-332	1258	1	1.469-5t(e)(2	MONEY
ftr-332	1258	2	1	CARDINAL
ftr-332	1258	3	more than 500 hours	TIME
ftr-332	1258	4	the year	DATE
ftr-332	1258	5	2	CARDINAL
ftr-332	1258	6	five	CARDINAL
ftr-332	1258	7	ten taxable years	DATE
ftr-332	1258	8	3	CARDINAL
ftr-332	1258	9	three preceding years	DATE
ftr-332	1261	1	1.469-5t(e)(2)(1	CARDINAL
ftr-332	1261	2	5	CARDINAL
ftr-332	1261	3	6	CARDINAL
ftr-332	1264	1	1.469-5t(e)(3	CARDINAL
ftr-332	1268	1	thornton	PERSON
ftr-332	1268	2	469(h)(2	LANGUAGE
ftr-332	1270	1	llc	GPE
ftr-332	1270	2	238	CARDINAL
ftr-332	1270	3	florida	GPE
ftr-332	1271	1	12:5	CARDINAL
ftr-332	1271	2	seven	CARDINAL
ftr-332	1273	1	1.469-5t(a	CARDINAL
ftr-332	1276	1	thompson	ORG
ftr-332	1276	2	united states	GPE
ftr-332	1276	3	87	CARDINAL
ftr-332	1278	1	728	CARDINAL
ftr-332	1278	2	7/20/09	CARDINAL
ftr-332	1280	1	469(h)(2	LANGUAGE
ftr-332	1280	2	texas	GPE
ftr-332	1281	1	469(h)(2	LANGUAGE
ftr-332	1285	1	1.4695t(e)(3	CARDINAL
ftr-332	1289	1	seven	CARDINAL
ftr-332	1291	1	1.469-5t(a	CARDINAL
ftr-332	1293	1	newell v. commissioner	PERSON
ftr-332	1293	2	t.c.	PERSON
ftr-332	1294	1	2010-23	DATE
ftr-332	1294	2	2/16/10	CARDINAL
ftr-332	1295	1	garnett v. commissioner	PERSON
ftr-332	1295	2	supra	PERSON
ftr-332	1295	3	california	GPE
ftr-332	1295	4	reg	CARDINAL
ftr-332	1297	1	irs	ORG
ftr-332	1297	2	―significant participation‖	ORG
ftr-332	1299	1	1469-5t(a)(4	DATE
ftr-332	1300	1	irs	ORG
ftr-332	1301	1	2010-02	DATE
ftr-332	1301	2	201014	CARDINAL
ftr-332	1302	1	515	CARDINAL
ftr-332	1302	2	4/5/10	CARDINAL
ftr-332	1303	1	irs	ORG
ftr-332	1303	2	thompson	GPE
ftr-332	1304	1	ya	PERSON
ftr-332	1304	2	hours	TIME
ftr-332	1305	1	vandegrift v. commissioner	PERSON
ftr-332	1305	2	t.c.	PERSON
ftr-332	1306	1	2012-14	DATE
ftr-332	1307	1	nine	CARDINAL
ftr-332	1308	1	six	CARDINAL
ftr-332	1309	1	three	CARDINAL
ftr-332	1310	1	2012	DATE
ftr-332	1310	2	239	CARDINAL
ftr-332	1311	1	nine	CARDINAL
ftr-332	1312	1	three	CARDINAL
ftr-332	1313	1	three	CARDINAL
ftr-332	1314	1	8	CARDINAL
ftr-332	1316	1	hours	TIME
ftr-332	1317	1	iverson v. commissioner	ORG
ftr-332	1317	2	t.c.	PERSON
ftr-332	1318	1	2012-19	DATE
ftr-332	1319	1	500 hour	TIME
ftr-332	1319	2	reg	CARDINAL
ftr-332	1320	1	1.469-5t(a)(1	CARDINAL
ftr-332	1321	1	eleven	CARDINAL
ftr-332	1321	2	20,000 square foot	QUANTITY
ftr-332	1323	1	1.469-5t(f)(2(ii)(a	CARDINAL
ftr-332	1325	1	9	CARDINAL
ftr-332	1327	1	t.c.	PERSON
ftr-332	1328	1	2012-23	DATE
ftr-332	1328	2	1/19/12	CARDINAL
ftr-332	1330	1	1.469-2(f)(6	DATE
ftr-332	1332	1	new jersey	GPE
ftr-332	1332	2	1980	DATE
ftr-332	1332	3	reg	CARDINAL
ftr-332	1333	1	1.469-2(f)(6	DATE
ftr-332	1333	2	1988	DATE
ftr-332	1334	1	the 2004	DATE
ftr-332	1334	2	2009	DATE
ftr-332	1335	1	6662	DATE
ftr-332	1336	1	240	CARDINAL
ftr-332	1336	2	florida	GPE
ftr-332	1337	1	12:5 iii	QUANTITY
ftr-332	1337	2	1	CARDINAL
ftr-332	1338	1	irs	ORG
ftr-332	1339	1	reg-101896-09	DATE
ftr-332	1339	2	74	CARDINAL
ftr-332	1343	1	1.6045-1	CARDINAL
ftr-332	1345	1	1.1012-1	CARDINAL
ftr-332	1346	1	2008	DATE
ftr-332	1346	2	irs	ORG
ftr-332	1347	1	1012	CARDINAL
ftr-332	1348	1	february 15th	DATE
ftr-332	1352	1	t.d	PERSON
ftr-332	1352	2	9504	DATE
ftr-332	1352	3	2010	CARDINAL
ftr-332	1352	4	47	CARDINAL
ftr-332	1353	1	670	CARDINAL
ftr-332	1354	1	december 2009	DATE
ftr-332	1357	1		CARDINAL
ftr-332	1358	1		CARDINAL
ftr-332	1361	1	2011-56	DATE
ftr-332	1361	2	201129	DATE
ftr-332	1362	1	54	CARDINAL
ftr-332	1362	2	6/22/11	CARDINAL
ftr-332	1363	1	§ 1012	ORG
ftr-332	1364	1	2012	DATE
ftr-332	1364	2	241	CARDINAL
ftr-332	1364	3	the earlier of one year	DATE
ftr-332	1364	4	first	ORDINAL
ftr-332	1366	1	2	CARDINAL
ftr-332	1367	1	75	CARDINAL
ftr-332	1367	2	6/4/10	CARDINAL
ftr-332	1369	1	1.1001-3	CARDINAL
ftr-332	1371	1	1.1001-3(e)(5	CARDINAL
ftr-332	1378	1	1.1273-2(b	DATE
ftr-332	1379	1	account.‖	GPE
ftr-332	1379	2		CARDINAL
ftr-332	1385	1	1.1001-3(h)(2	CARDINAL
ftr-332	1386	1	a.	PERSON
ftr-332	1387	1	t.d	PERSON
ftr-332	1387	2	76	CARDINAL
ftr-332	1389	1	242	CARDINAL
ftr-332	1389	2	florida	GPE
ftr-332	1390	1	12:5 1603	CARDINAL
ftr-332	1392	1	1001-3	DATE
ftr-332	1393	1	reg	CARDINAL
ftr-332	1394	1	1.1001-3(b	CARDINAL
ftr-332	1394	2	reg	CARDINAL
ftr-332	1396	1	―unless	ORG
ftr-332	1396	2	3	CARDINAL
ftr-332	1397	1	george steinbrenner	PERSON
ftr-332	1398	1	1014	CARDINAL
ftr-332	1398	2	years	DATE
ftr-332	1398	3	2010	DATE
ftr-332	1399	1	2010	DATE
ftr-332	1399	2	1	CARDINAL
ftr-332	1399	3	2001	DATE
ftr-332	1399	4	2010	DATE
ftr-332	1399	5	1022	CARDINAL
ftr-332	1399	6	2	CARDINAL
ftr-332	1399	7	years	DATE
ftr-332	1399	8	2009	DATE
ftr-332	1399	9	1014	CARDINAL
ftr-332	1400	1	a.	PERSON
ftr-332	1400	2	2010	DATE
ftr-332	1401	1	less than three months	DATE
ftr-332	1402	1	2011-66, 2011-35	DATE
ftr-332	1403	1	184	CARDINAL
ftr-332	1404	1	2010	DATE
ftr-332	1404	2	1022	CARDINAL
ftr-332	1405	1	1022	CARDINAL
ftr-332	1406	1	1022	CARDINAL
ftr-332	1406	2	8939	DATE
ftr-332	1408	1	8939	DATE
ftr-332	1410	1	the form 8939	DATE
ftr-332	1411	1	8939	DATE
ftr-332	1411	2	11/15/11	CARDINAL
ftr-332	1412	1	9100	CARDINAL
ftr-332	1412	2	1	CARDINAL
ftr-332	1412	3	2	CARDINAL
ftr-332	1412	4	3	CARDINAL
ftr-332	1412	5	8939	DATE
ftr-332	1413	1	2012	DATE
ftr-332	1413	2	243	CARDINAL
ftr-332	1414	1	proc	PERSON
ftr-332	1415	1	proc	PERSON
ftr-332	1416	1	2011-41, 2011-35	DATE
ftr-332	1417	1	188	CARDINAL
ftr-332	1422	1	1245	CARDINAL
ftr-332	1422	2	1245	CARDINAL
ftr-332	1423	1	ird	ORG
ftr-332	1424	1	8/29/11	CARDINAL
ftr-332	1425	1	4	CARDINAL
ftr-332	1426	1	t.d	PERSON
ftr-332	1426	2	9514	DATE
ftr-332	1427	1	76	CARDINAL
ftr-332	1427	2	6553	CARDINAL
ftr-332	1427	3	2/7/11	CARDINAL
ftr-332	1428	1	treasury	ORG
ftr-332	1429	1	1.1221-3	CARDINAL
ftr-332	1431	1		CARDINAL
ftr-332	1432	1	244	CARDINAL
ftr-332	1432	2	florida	GPE
ftr-332	1433	1	12:5 5	DATE
ftr-332	1435	1	76	CARDINAL
ftr-332	1435	2	1101	DATE
ftr-332	1435	3	1/7/11	CARDINAL
ftr-332	1436	1	oid	ORG
ftr-332	1439	1	1.1273-2(c	QUANTITY
ftr-332	1440	1	1	CARDINAL
ftr-332	1440	2	2	CARDINAL
ftr-332	1440	3	3	CARDINAL
ftr-332	1441	1	treasury	ORG
ftr-332	1444	1	1.1273-2(f)(1	CARDINAL
ftr-332	1444	2	four	CARDINAL
ftr-332	1444	3	1	CARDINAL
ftr-332	1444	4	2	CARDINAL
ftr-332	1444	5	31-day	DATE
ftr-332	1444	6	―trace‖	PERSON
ftr-332	1444	7	3	CARDINAL
ftr-332	1444	8	4	CARDINAL
ftr-332	1445	1	four	CARDINAL
ftr-332	1445	2	31-day	DATE
ftr-332	1445	3	fifteen days	DATE
ftr-332	1447	1	6	CARDINAL
ftr-332	1447	2	1221	CARDINAL
ftr-332	1448	1	2	CARDINAL
ftr-332	1448	2	136 t.c	QUANTITY
ftr-332	1448	3	341	CARDINAL
ftr-332	1448	4	4/5/11	CARDINAL
ftr-332	1449	1	2	CARDINAL
ftr-332	1449	2	martin j. mcmahon	PERSON
ftr-332	1449	3	jr.	PERSON
ftr-332	1449	4	48	CARDINAL
ftr-332	1449	5	1437	CARDINAL
ftr-332	1449	6	september 10, 1990	DATE
ftr-332	1450	1	2012	DATE
ftr-332	1450	2	245	CARDINAL
ftr-332	1450	3	december 17, 2004	DATE
ftr-332	1450	4	260,000	MONEY
ftr-332	1450	5	colorado	GPE
ftr-332	1451	1	11,574.74	MONEY
ftr-332	1452	1	colorado	GPE
ftr-332	1452	2	only $50,000	MONEY
ftr-332	1452	3	a year	DATE
ftr-332	1452	4	colorado	GPE
ftr-332	1452	5	twenty years	DATE
ftr-332	1453	1	colorado	GPE
ftr-332	1453	2	third	ORDINAL
ftr-332	1454	1	december of 2004	DATE
ftr-332	1454	2	40,500	MONEY
ftr-332	1454	3	third	ORDINAL
ftr-332	1454	4	30,375	MONEY
ftr-332	1455	1	december of 2004	DATE
ftr-332	1455	2	an additional $69,500	MONEY
ftr-332	1455	3	third	ORDINAL
ftr-332	1455	4	52,125	MONEY
ftr-332	1456	1	77,603	MONEY
ftr-332	1456	2	82,500	MONEY
ftr-332	1456	3	4,897	MONEY
ftr-332	1457	1	11,574.74	MONEY
ftr-332	1457	2	110,000	MONEY
ftr-332	1457	3	260,000	MONEY
ftr-332	1457	4	11,574.74	MONEY
ftr-332	1457	5	4,897	MONEY
ftr-332	1458	1	irs	ORG
ftr-332	1459	1	wherry	PERSON
ftr-332	1459	2	irs	ORG
ftr-332	1459	3	irs	ORG
ftr-332	1459	4	zero	CARDINAL
ftr-332	1460	1	82,500	MONEY
ftr-332	1461	1		CARDINAL
ftr-332	1462	1	irs	ORG
ftr-332	1463	1	wherry	PERSON
ftr-332	1463	2	112 t.c	QUANTITY
ftr-332	1463	3	209	CARDINAL
ftr-332	1463	4	1999	DATE
ftr-332	1463	5	262	CARDINAL
ftr-332	1463	6	851	CARDINAL
ftr-332	1463	7	9th	ORDINAL
ftr-332	1463	8	2001	DATE
ftr-332	1464	1	wherry	PERSON
ftr-332	1465	1	colorado	GPE
ftr-332	1465	2	a year	DATE
ftr-332	1466	1	wherry	PERSON
ftr-332	1466	2	2004	DATE
ftr-332	1466	3	2006	DATE
ftr-332	1466	4	2010	DATE
ftr-332	1466	5	irs	ORG
ftr-332	1468	1		CARDINAL
ftr-332	1469	1	246	CARDINAL
ftr-332	1469	2	florida	GPE
ftr-332	1471	1	12:5	CARDINAL
ftr-332	1474	1	one	CARDINAL
ftr-332	1482	1		CARDINAL
ftr-332	1482	2	irs	ORG
ftr-332	1482	3	wherry	PERSON
ftr-332	1482	4	§ 1012	ORG
ftr-332	1482	5	212(3	CARDINAL
ftr-332	1484	1	1.170a14(b)(3)(iii	CARDINAL
ftr-332	1485	1		CARDINAL
ftr-332	1485	2	wherry	PERSON
ftr-332	1487	1		CARDINAL
ftr-332	1490	1	gillette motor transport, inc.	ORG
ftr-332	1490	2	364	CARDINAL
ftr-332	1490	3	130	CARDINAL
ftr-332	1490	4	134	CARDINAL
ftr-332	1490	5	1960	DATE
ftr-332	1490	6	the supreme court	ORG
ftr-332	1490	7	2012	DATE
ftr-332	1490	8	247	CARDINAL
ftr-332	1490	9	congress	ORG
ftr-332	1490	10	one year	DATE
ftr-332	1491	1		CARDINAL
ftr-332	1492	1	gillette motor transport, inc.	ORG
ftr-332	1493	1	a.	PERSON
ftr-332	1495	1	mcneil v. commissioner	PERSON
ftr-332	1495	2	t.c.	PERSON
ftr-332	1495	3	2011-109	DATE
ftr-332	1495	4	5/23/11	CARDINAL
ftr-332	1496	1	136 t.c	QUANTITY
ftr-332	1497	1	341	CARDINAL
ftr-332	1497	2	4/5/11	DATE
ftr-332	1497	3	cohen	PERSON
ftr-332	1498	1	7	CARDINAL
ftr-332	1498	2	irs	ORG
ftr-332	1498	3	enron	ORG
ftr-332	1499	1	t.c.	PERSON
ftr-332	1500	1	2011	CARDINAL
ftr-332	1500	2	208	CARDINAL
ftr-332	1501	1	the summer of 2001	DATE
ftr-332	1501	2	kenneth	PERSON
ftr-332	1501	3	enron	ORG
ftr-332	1501	4	february 2001	DATE
ftr-332	1501	5	jeffrey skilling	PERSON
ftr-332	1501	6	enron	ORG
ftr-332	1501	7	enron	ORG
ftr-332	1501	8	enron	ORG
ftr-332	1501	9	two	CARDINAL
ftr-332	1501	10	$10 million	MONEY
ftr-332	1502	1	enron	ORG
ftr-332	1502	2	4.25 years	DATE
ftr-332	1503	1	enron	ORG
ftr-332	1503	2	9/21/01	CARDINAL
ftr-332	1503	3	enron	ORG
ftr-332	1504	1	enron	ORG
ftr-332	1504	2	$10 million	MONEY
ftr-332	1504	3	2004	DATE
ftr-332	1504	4	2001	DATE
ftr-332	1504	5	$10 million	MONEY
ftr-332	1505	1		CARDINAL
ftr-332	1506	1	irs	ORG
ftr-332	1506	2	$10 million	MONEY
ftr-332	1506	3	the 2001 year	DATE
ftr-332	1507	1	enron	ORG
ftr-332	1507	2	9/21/01	CARDINAL
ftr-332	1508	1		CARDINAL
ftr-332	1509	1	irs	ORG
ftr-332	1509	2	$4.691 million	MONEY
ftr-332	1509	3	248	CARDINAL
ftr-332	1509	4	florida	GPE
ftr-332	1510	1	12:5	CARDINAL
ftr-332	1510	2	$11.2 million	MONEY
ftr-332	1511	1	v. brown	PERSON
ftr-332	1511	2	380	CARDINAL
ftr-332	1511	3	563	CARDINAL
ftr-332	1511	4	1965	DATE
ftr-332	1512	1		CARDINAL
ftr-332	1512	2	enron	ORG
ftr-332	1512	3	4.25 years	DATE
ftr-332	1514	1	4.25 years	DATE
ftr-332	1515	1	8	CARDINAL
ftr-332	1515	2	eighth	ORDINAL
ftr-332	1515	3	ninth	ORDINAL
ftr-332	1516	1	freda v. commissioner	PERSON
ftr-332	1516	2	t.c.	PERSON
ftr-332	1517	1	2009	CARDINAL
ftr-332	1517	2	191	CARDINAL
ftr-332	1517	3	8/25/09	CARDINAL
ftr-332	1518	1	c&f packing co.	ORG
ftr-332	1519	1	c&f	ORG
ftr-332	1520	1	c&f	NORP
ftr-332	1522	1	sager glove co.	ORG
ftr-332	1523	1	36	CARDINAL
ftr-332	1523	2	1173	CARDINAL
ftr-332	1523	3	1180	CARDINAL
ftr-332	1523	4	1961	DATE
ftr-332	1523	5	aff’d	ORG
ftr-332	1523	6	311	CARDINAL
ftr-332	1523	7	210	CARDINAL
ftr-332	1523	8	7th	ORDINAL
ftr-332	1523	9	1962	DATE
ftr-332	1525	1	a. affirmed	PERSON
ftr-332	1526	1	freda v. commissioner	PERSON
ftr-332	1526	2	656	CARDINAL
ftr-332	1526	3	7th	ORDINAL
ftr-332	1527	1	8/26/11	ORG
ftr-332	1528	1	first	ORDINAL
ftr-332	1529	1	2012	DATE
ftr-332	1529	2	249	CARDINAL
ftr-332	1530	1	c&f	NORP
ftr-332	1531	1	c&f	NORP
ftr-332	1532	1	ibp	ORG
ftr-332	1534	1		CARDINAL
ftr-332	1534	2	c&f	NORP
ftr-332	1535	1		CARDINAL
ftr-332	1535	2	manion	PERSON
ftr-332	1535	3	―wrong	GPE
ftr-332	1535	4	complaint.‖	ORG
ftr-332	1535	5	manion	PERSON
ftr-332	1535	6	c&f	GPE
ftr-332	1535	7	c&f	ORG
ftr-332	1535	8	c&f	NORP
ftr-332	1536	1	manion‘s	PERSON
ftr-332	1536	2	c&f	ORG
ftr-332	1536	3	ibp	ORG
ftr-332	1536	4	c&f	ORG
ftr-332	1537	1	c&f	ORG
ftr-332	1538	1	9	CARDINAL
ftr-332	1539	1	schroerlucke v. united states	PERSON
ftr-332	1539	2	100	CARDINAL
ftr-332	1541	1	584	CARDINAL
ftr-332	1541	2	9/21/11	CARDINAL
ftr-332	1542	1	250	CARDINAL
ftr-332	1542	2	florida	GPE
ftr-332	1544	1	12:5	CARDINAL
ftr-332	1544	2	worldcom	ORG
ftr-332	1544	3	79.4375	MONEY
ftr-332	1544	4	0.91	MONEY
ftr-332	1544	5	bernie ebbers	PERSON
ftr-332	1545	1	165	CARDINAL
ftr-332	1546	1	10	CARDINAL
ftr-332	1547	1	♪♫―lipstick	PERSON
ftr-332	1547	2	you.‖♫♪ anschutz co.	PERSON
ftr-332	1548	1	135	CARDINAL
ftr-332	1548	2	7/22/10	CARDINAL
ftr-332	1549	1	donaldson, lufkin & jenrette securities (dlj	ORG
ftr-332	1550	1	―prepaid	ORG
ftr-332	1551	1	dlj	ORG
ftr-332	1551	2	tac	ORG
ftr-332	1551	3	tac	ORG
ftr-332	1551	4	dlj	ORG
ftr-332	1551	5	ten years	DATE
ftr-332	1552	1	75 percent	PERCENT
ftr-332	1553	1	tac	ORG
ftr-332	1553	2	50 percent	PERCENT
ftr-332	1553	3	dlj	ORG
ftr-332	1554	1	tac	ORG
ftr-332	1556	1	dlj	ORG
ftr-332	1557	1	dlj	ORG
ftr-332	1557	2	slas	GPE
ftr-332	1557	3	dlj	ORG
ftr-332	1558	1	tac	ORG
ftr-332	1558	2	350,968,652	MONEY
ftr-332	1558	3	23,398,050	MONEY
ftr-332	1559	1		CARDINAL
ftr-332	1559	2	tac	ORG
ftr-332	1559	3	two	CARDINAL
ftr-332	1559	4	slas	GPE
ftr-332	1559	5	1058	DATE
ftr-332	1560	1	irs	ORG
ftr-332	1561	1	two	CARDINAL
ftr-332	1561	2	one	CARDINAL
ftr-332	1561	3	two	CARDINAL
ftr-332	1562	1	dlj	ORG
ftr-332	1562	2	1	CARDINAL
ftr-332	1562	3	2	CARDINAL
ftr-332	1562	4	3	CARDINAL
ftr-332	1562	5	4	CARDINAL
ftr-332	1562	6	5	CARDINAL
ftr-332	1563	1	dlj	ORG
ftr-332	1564	1	dlj	ORG
ftr-332	1564	2	dlj	ORG
ftr-332	1564	3	third	ORDINAL
ftr-332	1566	1	1058	DATE
ftr-332	1566	2	2012	DATE
ftr-332	1566	3	251	CARDINAL
ftr-332	1568	1		CARDINAL
ftr-332	1568	2	tac	ORG
ftr-332	1569	1	tac	ORG
ftr-332	1569	2	dlj	ORG
ftr-332	1570	1	1259(d)(1	CARDINAL
ftr-332	1571	1		CARDINAL
ftr-332	1572	1	anschutz co.	ORG
ftr-332	1572	2	2003-7	DATE
ftr-332	1572	3	2003-1	DATE
ftr-332	1572	4	363	CARDINAL
ftr-332	1572	5	january 2003	DATE
ftr-332	1574	1	a. ―not	PERSON
ftr-332	1574	2	dlj	ORG
ftr-332	1574	3	tac	ORG
ftr-332	1574	4	tac	ORG
ftr-332	1574	5	anschutz co.	ORG
ftr-332	1575	1	664	CARDINAL
ftr-332	1575	2	313	CARDINAL
ftr-332	1575	3	10th	ORDINAL
ftr-332	1576	1	12/27/11	CARDINAL
ftr-332	1577	1	grodt & mckay realty, inc.	ORG
ftr-332	1578	1	77	CARDINAL
ftr-332	1578	2	1237	CARDINAL
ftr-332	1578	3	1981	DATE
ftr-332	1578	4	h.j. heinz co.	ORG
ftr-332	1578	5	united states	GPE
ftr-332	1578	6	76	DATE
ftr-332	1580	1	581	CARDINAL
ftr-332	1580	2	2007	DATE
ftr-332	1580	3	2	CARDINAL
ftr-332	1580	4	3	CARDINAL
ftr-332	1580	5	4	CARDINAL
ftr-332	1580	6	5	CARDINAL
ftr-332	1580	7	6	CARDINAL
ftr-332	1580	8	7	CARDINAL
ftr-332	1580	9	dlj	ORG
ftr-332	1580	10	252	CARDINAL
ftr-332	1580	11	florida	GPE
ftr-332	1581	1	12:5	CARDINAL
ftr-332	1581	2	dlj	ORG
ftr-332	1582	1	third	ORDINAL
ftr-332	1582	2	dlj	ORG
ftr-332	1583	1	tac	ORG
ftr-332	1583	2	75 percent	PERCENT
ftr-332	1583	3	5 percent	PERCENT
ftr-332	1584	1	fourth	ORDINAL
ftr-332	1584	2	fifth	ORDINAL
ftr-332	1584	3	seventh	ORDINAL
ftr-332	1585	1	sixth	ORDINAL
ftr-332	1586	1	eighth	ORDINAL
ftr-332	1586	2	―tac	ORG
ftr-332	1587	1	ten	CARDINAL
ftr-332	1587	2		CARDINAL
ftr-332	1588	1	one	CARDINAL
ftr-332	1588	2	2003-7	DATE
ftr-332	1588	3	2003-1	DATE
ftr-332	1588	4	363	CARDINAL
ftr-332	1588	5	2003-7	DATE
ftr-332	1590	1	tac	ORG
ftr-332	1590	2	stock‘s	LOC
ftr-332	1590	3		CARDINAL
ftr-332	1590	4	harbor‖ § 1058	WORK_OF_ART
ftr-332	1591	1	1058	DATE
ftr-332	1591	2	1	CARDINAL
ftr-332	1591	3	2	CARDINAL
ftr-332	1591	4	3	CARDINAL
ftr-332	1592	1	section 1058	LAW
ftr-332	1592	2	3	CARDINAL
ftr-332	1596	1	2003-7	DATE
ftr-332	1596	2	2003-1	DATE
ftr-332	1596	3	363 2012	DATE
ftr-332	1596	4	253	CARDINAL
ftr-332	1597	1	irs	ORG
ftr-332	1597	2	1	CARDINAL
ftr-332	1597	3	2	CARDINAL
ftr-332	1598	1	3	CARDINAL
ftr-332	1598	2	4	CARDINAL
ftr-332	1598	3	5	CARDINAL
ftr-332	1599	1		CARDINAL
ftr-332	1601	1	1	CARDINAL
ftr-332	1602	1	rodriguez v. commissioner	PERSON
ftr-332	1602	2	137	CARDINAL
ftr-332	1603	1	14	CARDINAL
ftr-332	1604	1	2004-70, 2004-2	DATE
ftr-332	1604	2	724	CARDINAL
ftr-332	1604	3	956	CARDINAL
ftr-332	1604	4	u.s.	GPE
ftr-332	1605	1	951	CARDINAL
ftr-332	1606	1	section 951	LAW
ftr-332	1606	2	u.s.	GPE
ftr-332	1607	1	951	CARDINAL
ftr-332	1607	2	1	CARDINAL
ftr-332	1607	3	951	CARDINAL
ftr-332	1607	4	2	CARDINAL
ftr-332	1607	5	951	CARDINAL
ftr-332	1608	1	254	CARDINAL
ftr-332	1608	2	florida	GPE
ftr-332	1609	1	12:5	CARDINAL
ftr-332	1609	2	1	CARDINAL
ftr-332	1610	1	irs	ORG
ftr-332	1611	1	201032	DATE
ftr-332	1611	2	2010-1	DATE
ftr-332	1611	3	594	CARDINAL
ftr-332	1611	4	4/1/10	CARDINAL
ftr-332	1612	1	67	CARDINAL
ftr-332	1612	2	year	DATE
ftr-332	1613	1	third	ORDINAL
ftr-332	1614	1	2008-116	DATE
ftr-332	1614	2	2008-1	DATE
ftr-332	1614	3	593	CARDINAL
ftr-332	1614	4	years beginning before 1/1/09	DATE
ftr-332	1615	1	a.	PERSON
ftr-332	1617	1	2011-37, 2011-20	DATE
ftr-332	1618	1	785	CARDINAL
ftr-332	1618	2	4/13/11	ORDINAL
ftr-332	1619	1	2010-32, 2010-1	DATE
ftr-332	1619	2	594	CARDINAL
ftr-332	1619	3	4/1/10	CARDINAL
ftr-332	1619	4	years	DATE
ftr-332	1621	1	1.67-4	CARDINAL
ftr-332	1623	1	section 67	LAW
ftr-332	1624	1	76	CARDINAL
ftr-332	1624	2	55322	CARDINAL
ftr-332	1624	3	9/7/11	CARDINAL
ftr-332	1625	1	reg	CARDINAL
ftr-332	1626	1	1.67-4	CARDINAL
ftr-332	1626	2	2-percent	PERCENT
ftr-332	1627	1	―[a]ny	ORG
ftr-332	1627	2	2	CARDINAL
ftr-332	1629	1	ellington v. commissioner	PERSON
ftr-332	1629	2	t.c.	PERSON
ftr-332	1630	1	2011-193	DATE
ftr-332	1630	2	8/11/11	CARDINAL
ftr-332	1631	1	over $1.5 million	MONEY
ftr-332	1631	2	merrill lynch	ORG
ftr-332	1632	1	nearly 9,000	CARDINAL
ftr-332	1632	2	intel	ORG
ftr-332	1632	3	approximately $650,000	MONEY
ftr-332	1633	1	merrill lynch	ORG
ftr-332	1634	1	the merrill lynch loan	ORG
ftr-332	1635	1	the merrill lynch loan	ORG
ftr-332	1635	2	intel	ORG
ftr-332	1636	1	kroupa	PERSON
ftr-332	1638	1	1.163-8t(c)(1	CARDINAL
ftr-332	1639	1	2012	DATE
ftr-332	1639	2	255	CARDINAL
ftr-332	1639	3	merrill lynch	ORG
ftr-332	1640	1	kroupa	PERSON
ftr-332	1640	2	reg	CARDINAL
ftr-332	1641	1	1.163-8t(c)(1	CARDINAL
ftr-332	1642	1	d. section 121	PERSON
ftr-332	1642	2	2011	DATE
ftr-332	1643	1	e. section 1031	ORG
ftr-332	1643	2	2011	DATE
ftr-332	1644	1	f. section 1033	PERSON
ftr-332	1644	2	2011	DATE
ftr-332	1645	1	1035 1	DATE
ftr-332	1646	1	proc	PERSON
ftr-332	1647	1	2011-38, 2011-30	DATE
ftr-332	1648	1	66	CARDINAL
ftr-332	1648	2	6/28/11	CARDINAL
ftr-332	1649	1	second	ORDINAL
ftr-332	1649	2	two	CARDINAL
ftr-332	1649	3	1035	CARDINAL
ftr-332	1649	4	ten or more years	DATE
ftr-332	1649	5	one	CARDINAL
ftr-332	1649	6	the 180 months	DATE
ftr-332	1650	1	§ 72(e	ORG
ftr-332	1650	2	second	ORDINAL
ftr-332	1651	1	10/23/11	CARDINAL
ftr-332	1651	2	rev	PERSON
ftr-332	1651	3	proc	PERSON
ftr-332	1652	1	2008-24, 2008-1	DATE
ftr-332	1652	2	684	CARDINAL
ftr-332	1652	3	256	CARDINAL
ftr-332	1652	4	florida	GPE
ftr-332	1653	1	12:5	CARDINAL
ftr-332	1653	2	h.	PERSON
ftr-332	1653	3	2011	DATE
ftr-332	1654	1	a. fringe	PERSON
ftr-332	1654	2	1	CARDINAL
ftr-332	1657	1	t.c.	PERSON
ftr-332	1658	1	2011-29	DATE
ftr-332	1658	2	1/31/11	CARDINAL
ftr-332	1659	1	corporation‘s	PERSON
ftr-332	1659	2	the years	DATE
ftr-332	1659	3	105	CARDINAL
ftr-332	1660	1		CARDINAL
ftr-332	1661	1	2	CARDINAL
ftr-332	1661	2	irs	ORG
ftr-332	1662	1	2012-9	DATE
ftr-332	1662	2	2012-4	DATE
ftr-332	1663	1	315	CARDINAL
ftr-332	1663	2	1/3/12	DATE
ftr-332	1663	3	2011-28, 2011-16	DATE
ftr-332	1664	1	656	CARDINAL
ftr-332	1665	1	irs	ORG
ftr-332	1668	1	2011	DATE
ftr-332	1669	1	2012	DATE
ftr-332	1669	2	257	CARDINAL
ftr-332	1669	3	section 83	LAW
ftr-332	1669	4	1	CARDINAL
ftr-332	1670	1	fmv	ORG
ftr-332	1671	1	schwab	PERSON
ftr-332	1671	2	136	CARDINAL
ftr-332	1671	3	120	CARDINAL
ftr-332	1671	4	2/7/11	CARDINAL
ftr-332	1672	1	holmes	PERSON
ftr-332	1672	2	72	DATE
ftr-332	1672	3	419	CARDINAL
ftr-332	1674	1	6662	DATE
ftr-332	1674	2	less than $5,000	MONEY
ftr-332	1675	1	2.	CARDINAL
ftr-332	1676	1	gudmundsson	PERSON
ftr-332	1676	2	united states	GPE
ftr-332	1676	3	634	CARDINAL
ftr-332	1676	4	212	CARDINAL
ftr-332	1676	5	2d	DATE
ftr-332	1676	6	2/11/11	CARDINAL
ftr-332	1677	1	1999	DATE
ftr-332	1677	2	73,105	CARDINAL
ftr-332	1678	1	approximately $1.3 million	MONEY
ftr-332	1679	1	three	CARDINAL
ftr-332	1680	1	first	ORDINAL
ftr-332	1680	2	sec	ORG
ftr-332	1680	3	144	CARDINAL
ftr-332	1680	4	july 1, 2000	DATE
ftr-332	1681	1	second	ORDINAL
ftr-332	1681	2	july 1, 2000	DATE
ftr-332	1682	1	third	ORDINAL
ftr-332	1683	1	july 1, 2000	DATE
ftr-332	1684	1	$1.3 million	MONEY
ftr-332	1684	2	1999	DATE
ftr-332	1684	3	that year	DATE
ftr-332	1687	1	3	CARDINAL
ftr-332	1687	2	at least one	CARDINAL
ftr-332	1688	1	strom v. united states	PERSON
ftr-332	1688	2	641	CARDINAL
ftr-332	1688	3	1051	CARDINAL
ftr-332	1688	4	9th	ORDINAL
ftr-332	1688	5	4/6/11	CARDINAL
ftr-332	1689	1	section 83(c)(3	LAW
ftr-332	1690	1	258	CARDINAL
ftr-332	1690	2	florida	GPE
ftr-332	1691	1	12:5	CARDINAL
ftr-332	1691	2	16(b	CARDINAL
ftr-332	1692	1	ninth	ORDINAL
ftr-332	1694	1	1.83-3(k	CARDINAL
ftr-332	1694	2	―property	CARDINAL
ftr-332	1694	3	130	CARDINAL
ftr-332	1695	1	135.‖	CARDINAL
ftr-332	1696	1	2011	DATE
ftr-332	1697	1	2011	DATE
ftr-332	1698	1	1	CARDINAL
ftr-332	1700	1	holmes v. commissioner	PERSON
ftr-332	1700	2	t.c.	PERSON
ftr-332	1701	1	2011-26	DATE
ftr-332	1701	2	1/31/11	CARDINAL
ftr-332	1702	1	iraq	GPE
ftr-332	1702	2	the iraq war	EVENT
ftr-332	1703	1	section 112	LAW
ftr-332	1703	2	u.s.	GPE
ftr-332	1704	1	2	CARDINAL
ftr-332	1704	2	irs	ORG
ftr-332	1705	1	pan v. commissioner	PERSON
ftr-332	1705	2	t.c.	PERSON
ftr-332	1706	1	2011-40	DATE
ftr-332	1706	2	2/14/11	CARDINAL
ftr-332	1707	1	vasquez	PERSON
ftr-332	1709	1	2012	DATE
ftr-332	1709	2	259 3	CARDINAL
ftr-332	1711	1	robinson v. commissioner	PERSON
ftr-332	1711	2	t.c.	PERSON
ftr-332	1712	1	2011-59	DATE
ftr-332	1712	2	3/10/11	CARDINAL
ftr-332	1713	1	the united states	GPE
ftr-332	1713	2	u.s. postal	ORG
ftr-332	1713	3	vietnam	GPE
ftr-332	1713	4	104(a)(4	CARDINAL
ftr-332	1715	1	104(a)(4	CARDINAL
ftr-332	1716	1	4	CARDINAL
ftr-332	1716	2	qui tam	ORG
ftr-332	1716	3	campbell v. commissioner	ORG
ftr-332	1716	4	658	CARDINAL
ftr-332	1716	5	1255	CARDINAL
ftr-332	1716	6	11th	ORDINAL
ftr-332	1717	1	9/28/11	CARDINAL
ftr-332	1718	1	aff’g 134 t.c. 20	QUANTITY
ftr-332	1719	1	$8.75 million	MONEY
ftr-332	1719	2	qui tam	ORG
ftr-332	1719	3	the united states government	ORG
ftr-332	1719	4	$3.5 million	MONEY
ftr-332	1719	5	$8.75 million	MONEY
ftr-332	1719	6	only $5.25 million	MONEY
ftr-332	1720	1	eleventh	ORDINAL
ftr-332	1720	2	$8.75 million	MONEY
ftr-332	1720	3	$3.5 million	MONEY
ftr-332	1721	1	$8.75 million	MONEY
ftr-332	1722	1		CARDINAL
ftr-332	1723	1	latin	NORP
ftr-332	1723	2	rege quam pro se	PERSON
ftr-332	1723	3	―who	PERSON
ftr-332	1723	4	king‘s	PERSON
ftr-332	1723	5		CARDINAL
ftr-332	1723	6	2003	DATE
ftr-332	1723	7	2004	DATE
ftr-332	1724	1	5	CARDINAL
ftr-332	1725	1	irs	ORG
ftr-332	1726	1	2012-12	DATE
ftr-332	1726	2	6	CARDINAL
ftr-332	1727	1	365	CARDINAL
ftr-332	1727	2	1/19/12	CARDINAL
ftr-332	1729	1	1593	DATE
ftr-332	1729	2	1	CARDINAL
ftr-332	1729	3	2	CARDINAL
ftr-332	1729	4	3	CARDINAL
ftr-332	1729	5	4	CARDINAL
ftr-332	1730	1	260	CARDINAL
ftr-332	1730	2	florida	GPE
ftr-332	1731	1	12:5 6	CARDINAL
ftr-332	1732	1	supreme court	ORG
ftr-332	1733	1	the supreme court	ORG
ftr-332	1734	1	t.d	PERSON
ftr-332	1734	2	9573	DATE
ftr-332	1735	1	77	CARDINAL
ftr-332	1735	2	3106	CARDINAL
ftr-332	1735	3	1/23/12	CARDINAL
ftr-332	1736	1	the treasury department	ORG
ftr-332	1736	2	reg-127270-06	DATE
ftr-332	1736	3	74	CARDINAL
ftr-332	1736	4	47152	CARDINAL
ftr-332	1736	5	9/15/09	CARDINAL
ftr-332	1737	1	1.104-1(c	CARDINAL
ftr-332	1744	1	united states	GPE
ftr-332	1744	2	burke	PERSON
ftr-332	1744	3	504	CARDINAL
ftr-332	1744	4	u.s. 229 (1992	DATE
ftr-332	1744	5	―no	CARDINAL
ftr-332	1745	1		CARDINAL
ftr-332	1745	2	9/13/95	CARDINAL
ftr-332	1746	1	two	CARDINAL
ftr-332	1747	1	driscoll v. commissioner	PERSON
ftr-332	1747	2	135	CARDINAL
ftr-332	1747	3	557	CARDINAL
ftr-332	1747	4	12/14/10	CARDINAL
ftr-332	1747	5	7	CARDINAL
ftr-332	1748	1	phillip driscoll	PERSON
ftr-332	1748	2	phil driscoll	PERSON
ftr-332	1748	3	second	ORDINAL
ftr-332	1749	1	irs	ORG
ftr-332	1749	2	2012	DATE
ftr-332	1749	3	261	CARDINAL
ftr-332	1749	4	107	CARDINAL
ftr-332	1749	5	second	ORDINAL
ftr-332	1749	6	four years	DATE
ftr-332	1749	7	over $400,000	MONEY
ftr-332	1749	8	107	CARDINAL
ftr-332	1749	9	only one	CARDINAL
ftr-332	1750	1	four	CARDINAL
ftr-332	1750	2	four	CARDINAL
ftr-332	1750	3	section 107	LAW
ftr-332	1750	4	section 107	LAW
ftr-332	1750	5	section 107.‖	LAW
ftr-332	1750	6	7701(p)(1	CARDINAL
ftr-332	1751	1	the years	DATE
ftr-332	1751	2	1 u.s.c	MONEY
ftr-332	1752	1	the united states	GPE
ftr-332	1753	1		CARDINAL
ftr-332	1753	2	gustafson	PERSON
ftr-332	1753	3	five	CARDINAL
ftr-332	1753	4	congress	ORG
ftr-332	1753	5	1954	DATE
ftr-332	1753	6	remote.‖ a.	PERSON
ftr-332	1754	1	only one	CARDINAL
ftr-332	1755	1	v. driscoll	PERSON
ftr-332	1755	2	109	CARDINAL
ftr-332	1755	3	2012-832	DATE
ftr-332	1755	4	11th	ORDINAL
ftr-332	1755	5	2/8/12	DATE
ftr-332	1756	1	eleventh	ORDINAL
ftr-332	1756	2	second	ORDINAL
ftr-332	1756	3	1 u.s.c	QUANTITY
ftr-332	1756	4	1	CARDINAL
ftr-332	1756	5	connotations.‖ c. hobby	PERSON
ftr-332	1756	6	280a	ORG
ftr-332	1756	7	1	CARDINAL
ftr-332	1758	1	blackwell v. commissioner	PERSON
ftr-332	1758	2	t.c.	PERSON
ftr-332	1759	1	2011	CARDINAL
ftr-332	1759	2	188	CARDINAL
ftr-332	1760	1	snowmobile	GPE
ftr-332	1760	2	atv	GPE
ftr-332	1762	1	the relevant years	DATE
ftr-332	1762	2	approximately $371,000	MONEY
ftr-332	1762	3	over $1,200,000	MONEY
ftr-332	1763	1	15-20 hours	TIME
ftr-332	1763	2	two to five hours	TIME
ftr-332	1764	1	the years	DATE
ftr-332	1764	2	twenty	CARDINAL
ftr-332	1765	1	over $500,000	MONEY
ftr-332	1766	1	183	CARDINAL
ftr-332	1767	1	seven years	DATE
ftr-332	1767	2	262	CARDINAL
ftr-332	1767	3	florida	GPE
ftr-332	1768	1	12:5	CARDINAL
ftr-332	1769	1	daily	DATE
ftr-332	1769	2	―consulted	NORP
ftr-332	1769	3	seven years	DATE
ftr-332	1770	1	1	CARDINAL
ftr-332	1770	2	♬ ―i’m	NORP
ftr-332	1770	3	yankee doodle dandy‖♪	ORG
ftr-332	1771	1	zilberberg v. commissioner	PERSON
ftr-332	1771	2	t.c.	PERSON
ftr-332	1772	1	2011	CARDINAL
ftr-332	1772	2	005	CARDINAL
ftr-332	1772	3	1/5/11	CARDINAL
ftr-332	1773	1	wherry	PERSON
ftr-332	1774	1	[cohan v. commissioner	PERSON
ftr-332	1774	2	39	CARDINAL
ftr-332	1774	3	540	CARDINAL
ftr-332	1774	4	2d	DATE
ftr-332	1774	5	1930	DATE
ftr-332	1776	1	3,000	MONEY
ftr-332	1776	2	5,000	MONEY
ftr-332	1776	3	217	CARDINAL
ftr-332	1777	1	15,500	MONEY
ftr-332	1777	2	36,250	MONEY
ftr-332	1778	1	2	CARDINAL
ftr-332	1779	1	2011-14, 2011-9	DATE
ftr-332	1780	1	532	CARDINAL
ftr-332	1780	2	2/10/11	CARDINAL
ftr-332	1782	1	a.	PERSON
ftr-332	1783	1	obamacare	NORP
ftr-332	1784	1	t.d	PERSON
ftr-332	1784	2	9541	DATE
ftr-332	1784	3	76	CARDINAL
ftr-332	1784	4	46621	DATE
ftr-332	1787	1	54.9815-2713t(a)(1)(iv	DATE
ftr-332	1788	1	reg-120391-10	DATE
ftr-332	1788	2	2012	DATE
ftr-332	1788	3	263	CARDINAL
ftr-332	1788	4	76	CARDINAL
ftr-332	1788	5	46677	CARDINAL
ftr-332	1788	6	8/3/11	CARDINAL
ftr-332	1789	1	8/1/12	DATE
ftr-332	1790	1	3	CARDINAL
ftr-332	1791	1	alphonso v. commissioner	PERSON
ftr-332	1791	2	136	CARDINAL
ftr-332	1791	3	247	CARDINAL
ftr-332	1791	4	3/16/11	CARDINAL
ftr-332	1792	1	n.y	GPE
ftr-332	1793	1	26,390	MONEY
ftr-332	1793	2	23,188	MONEY
ftr-332	1794	1	irs	ORG
ftr-332	1795	1	chiechi	PERSON
ftr-332	1796	1	216	CARDINAL
ftr-332	1797	1	216	CARDINAL
ftr-332	1797	2	congress	ORG
ftr-332	1797	3	216	CARDINAL
ftr-332	1798	1	4	CARDINAL
ftr-332	1799	1	pang v. commissioner	PERSON
ftr-332	1799	2	t.c.	PERSON
ftr-332	1800	1	2011-55	DATE
ftr-332	1801	1	gustafson	PERSON
ftr-332	1801	2	irs	ORG
ftr-332	1801	3	whitney v. commissioner	PERSON
ftr-332	1801	4	13	CARDINAL
ftr-332	1801	5	897	CARDINAL
ftr-332	1801	6	1949	DATE
ftr-332	1803	1	5	CARDINAL
ftr-332	1803	2	irs	ORG
ftr-332	1803	3	first	ORDINAL
ftr-332	1804	1	woods v. commissioner	PERSON
ftr-332	1804	2	137	CARDINAL
ftr-332	1804	3	159	CARDINAL
ftr-332	1804	4	10/27/11	CARDINAL
ftr-332	1805	1	2008	DATE
ftr-332	1805	2	2008	DATE
ftr-332	1805	3	36	CARDINAL
ftr-332	1805	4	first	ORDINAL
ftr-332	1805	5	2008	DATE
ftr-332	1807	1	2009	DATE
ftr-332	1808	1	irs	ORG
ftr-332	1808	2	264	CARDINAL
ftr-332	1808	3	florida	GPE
ftr-332	1809	1	12:5	CARDINAL
ftr-332	1809	2	1	CARDINAL
ftr-332	1809	3	2	CARDINAL
ftr-332	1809	4	2008	DATE
ftr-332	1809	5	36	CARDINAL
ftr-332	1810	1	haines	PERSON
ftr-332	1811	1	first	ORDINAL
ftr-332	1811	2	texas	GPE
ftr-332	1812	1	second	ORDINAL
ftr-332	1813	1	first	ORDINAL
ftr-332	1813	2	2008	DATE
ftr-332	1814	1	6	CARDINAL
ftr-332	1814	2	―first	ORG
ftr-332	1814	3	the past three years	DATE
ftr-332	1814	4	―property	CARDINAL
ftr-332	1814	5	138 t.c	PERSON
ftr-332	1815	1	4	CARDINAL
ftr-332	1815	2	1/30/12	CARDINAL
ftr-332	1816	1	july 28, 2009	DATE
ftr-332	1816	2	36	CARDINAL
ftr-332	1817	1	february 2006	DATE
ftr-332	1817	2	one	CARDINAL
ftr-332	1817	3	june 6, 2007	DATE
ftr-332	1817	4	that month	DATE
ftr-332	1818	1	foley	PERSON
ftr-332	1819	1	―first	ORG
ftr-332	1819	2	three years	DATE
ftr-332	1820	1	july 27, 2006	DATE
ftr-332	1820	2	july 28, 2009	DATE
ftr-332	1820	3	three years	DATE
ftr-332	1821	1	june 6, 2007	DATE
ftr-332	1821	2	february 2006	DATE
ftr-332	1822	1	foley	PERSON
ftr-332	1822	2	at least july,	DATE
ftr-332	1822	3	2006	DATE
ftr-332	1822	4	the three years	DATE
ftr-332	1822	5	overnight	TIME
ftr-332	1823	1	1	CARDINAL
ftr-332	1825	1	moore	PERSON
ftr-332	1825	2	t.c.	PERSON
ftr-332	1826	1	2011-200	DATE
ftr-332	1826	2	8/16/11	CARDINAL
ftr-332	1827	1	vasquez	PERSON
ftr-332	1827	2	2012	DATE
ftr-332	1827	3	265	CARDINAL
ftr-332	1828	1	husband‘s	ORG
ftr-332	1829	1	2011	DATE
ftr-332	1830	1	2011	DATE
ftr-332	1831	1	vi	PERSON
ftr-332	1831	2	1	CARDINAL
ftr-332	1832	1	moline	GPE
ftr-332	1832	2	moline	ORG
ftr-332	1832	3	weekend	DATE
ftr-332	1833	1	t.c.	PERSON
ftr-332	1834	1	2011	CARDINAL
ftr-332	1834	2	105	CARDINAL
ftr-332	1834	3	5/19/11	CARDINAL
ftr-332	1839	1	(millions of dollars	MONEY
ftr-332	1840	1	june 2004	DATE
ftr-332	1841	1	irs	ORG
ftr-332	1841	2	2002	DATE
ftr-332	1841	3	2004	DATE
ftr-332	1841	4	1	CARDINAL
ftr-332	1841	5	2	CARDINAL
ftr-332	1841	6	weekend	DATE
ftr-332	1841	7	266	CARDINAL
ftr-332	1841	8	florida	GPE
ftr-332	1843	1	12:5	CARDINAL
ftr-332	1843	2	irs	ORG
ftr-332	1844	1	moline	GPE
ftr-332	1844	2	moline properties v. commissioner	ORG
ftr-332	1844	3	319	CARDINAL
ftr-332	1844	4	436	CARDINAL
ftr-332	1845	1	moline props.	ORG
ftr-332	1846	1	319	CARDINAL
ftr-332	1846	2	u.s.	GPE
ftr-332	1846	3	438	CARDINAL
ftr-332	1846	4	50	CARDINAL
ftr-332	1846	5	595	CARDINAL
ftr-332	1846	6	602	CARDINAL
ftr-332	1846	7	1968	DATE
ftr-332	1847	1	moline props	ORG
ftr-332	1849	1	moline props.	ORG
ftr-332	1850	1	supra	PERSON
ftr-332	1850	2	438	CARDINAL
ftr-332	1850	3	supra	PERSON
ftr-332	1850	4	602	CARDINAL
ftr-332	1850	5	rogers v. commissioner	PERSON
ftr-332	1850	6	t.c.	PERSON
ftr-332	1851	1	1975-289	DATE
ftr-332	1851	2	―moline	CARDINAL
ftr-332	1851	3	two	CARDINAL
ftr-332	1851	4	first	ORDINAL
ftr-332	1851	5	second	ORDINAL
ftr-332	1855	1	bass	PERSON
ftr-332	1855	2	supra	PERSON
ftr-332	1855	3	602	CARDINAL
ftr-332	1855	4		CARDINAL
ftr-332	1855	5	weekend	DATE
ftr-332	1856	1		CARDINAL
ftr-332	1856	2	2011	DATE
ftr-332	1857	1	2011	DATE
ftr-332	1858	1	d. s	ORG
ftr-332	1858	2	1	CARDINAL
ftr-332	1859	1	2012	DATE
ftr-332	1859	2	267	CARDINAL
ftr-332	1860	1	miller v. commissioner	PERSON
ftr-332	1860	2	t.c.	PERSON
ftr-332	1860	3	2011-189	DATE
ftr-332	1860	4	8/9/11	CARDINAL
ftr-332	1861	1	95 percent	PERCENT
ftr-332	1861	2	823,450	MONEY
ftr-332	1861	3	2002	DATE
ftr-332	1861	4	only $43,339	MONEY
ftr-332	1862	1	2003	DATE
ftr-332	1862	2	5 percent	PERCENT
ftr-332	1862	3	366,162	MONEY
ftr-332	1862	4	18,308	MONEY
ftr-332	1862	5	95 percent	PERCENT
ftr-332	1863	1	2003	DATE
ftr-332	1863	2	619,551	MONEY
ftr-332	1863	3	385,692	MONEY
ftr-332	1864	1	irs	ORG
ftr-332	1864	2	548,664	MONEY
ftr-332	1866	1	cohen	PERSON
ftr-332	1868	1	2	CARDINAL
ftr-332	1869	1	santa clara	GPE
ftr-332	1869	2	housing group, inc.	ORG
ftr-332	1870	1	v. united states	GPE
ftr-332	1870	2	108	CARDINAL
ftr-332	1870	3	20116361	DATE
ftr-332	1870	4	n.d. cal	ORG
ftr-332	1871	1	9/21/11	CARDINAL
ftr-332	1872	1	santa clara	GPE
ftr-332	1872	2	housing group, inc.	ORG
ftr-332	1873	1	kpmg	ORG
ftr-332	1873	2	the s corporation	ORG
ftr-332	1873	3	scvhg	PERSON
ftr-332	1873	4	100	CARDINAL
ftr-332	1874	1	scvhg	ORG
ftr-332	1874	2	ten	CARDINAL
ftr-332	1876	1	approximately 90 percent	PERCENT
ftr-332	1877	1	los angeles	GPE
ftr-332	1878	1	over $114 million	MONEY
ftr-332	1878	2	more than $100 million	MONEY
ftr-332	1878	3	only $202,500	MONEY
ftr-332	1878	4	.02 percent	PERCENT
ftr-332	1879	1	four years	DATE
ftr-332	1879	2	clasmpp	ORG
ftr-332	1879	3	1,645,002	MONEY
ftr-332	1880	1	irs	ORG
ftr-332	1881	1	irs	ORG
ftr-332	1882	1	1.1361-1(l)(4)(ii	QUANTITY
ftr-332	1882	2	second	ORDINAL
ftr-332	1882	3	268	CARDINAL
ftr-332	1882	4	florida	GPE
ftr-332	1883	1	12:5	CARDINAL
ftr-332	1884	1	irs	ORG
ftr-332	1885	1	―constitute equity,‖	ORG
ftr-332	1885	2	second	ORDINAL
ftr-332	1886	1	second	ORDINAL
ftr-332	1887	1	1.13611(l)(4)(iii	CARDINAL
ftr-332	1887	2	second	ORDINAL
ftr-332	1887	3	1	CARDINAL
ftr-332	1887	4	2	CARDINAL
ftr-332	1888	1	―poison pill.‖ a.	ORG
ftr-332	1889	1	santa clara	GPE
ftr-332	1889	2	housing group, inc.	ORG
ftr-332	1890	1	v. united states	GPE
ftr-332	1891	1	109	CARDINAL
ftr-332	1891	2	2012-554	DATE
ftr-332	1891	3	n.d. cal	GPE
ftr-332	1892	1	1/18/12	CARDINAL
ftr-332	1893	1	second	ORDINAL
ftr-332	1893	2	reg	CARDINAL
ftr-332	1894	1	1.13611(f)(4)(iii)(c	CARDINAL
ftr-332	1894	2	second	ORDINAL
ftr-332	1894	3	at least 90 percent	PERCENT
ftr-332	1897	1	e. mergers	PERSON
ftr-332	1897	2	1	CARDINAL
ftr-332	1899	1	ralphs grocery co.	ORG
ftr-332	1900	1	t.c.	PERSON
ftr-332	1901	1	2011-25	DATE
ftr-332	1901	2	1/27/11	CARDINAL
ftr-332	1902	1	338(h)(10	CARDINAL
ftr-332	1902	2	chapter 11	LAW
ftr-332	1902	3	corporation‘s	ORG
ftr-332	1903	1	irs	ORG
ftr-332	1904	1	338(h)(3	DATE
ftr-332	1904	2	338(d)(3	DATE
ftr-332	1905	1	2012	DATE
ftr-332	1905	2	269	CARDINAL
ftr-332	1905	3	alabama asphaltic limestone co.	ORG
ftr-332	1905	4	315	CARDINAL
ftr-332	1905	5	u.s. 179 (1942	ORG
ftr-332	1906	1	chiechi	PERSON
ftr-332	1906	2	alabama asphaltic.	ORG
ftr-332	1907	1	chiechi	PERSON
ftr-332	1907	2	alabama asphaltic	ORG
ftr-332	1908	1	chapter 11	LAW
ftr-332	1908	2	338(h)(3	DATE
ftr-332	1908	3	338(d)(3	DATE
ftr-332	1909	1		CARDINAL
ftr-332	1909	2	a later year	DATE
ftr-332	1910	1	1.368-1(e)(6	CARDINAL
ftr-332	1910	2	12/12/08	CARDINAL
ftr-332	1912	1	1.368-1(e)(6	CARDINAL
ftr-332	1914	1	1.368-1(e)(6	CARDINAL
ftr-332	1914	2	―[a	PERSON
ftr-332	1916	1	2	CARDINAL
ftr-332	1916	2	ninth	ORDINAL
ftr-332	1916	3	the 1970s	DATE
ftr-332	1917	1	washington mutual inc.	ORG
ftr-332	1918	1	v. united states	GPE
ftr-332	1918	2	636	CARDINAL
ftr-332	1918	3	1207	CARDINAL
ftr-332	1918	4	9th	ORDINAL
ftr-332	1919	1	3/3/11	CARDINAL
ftr-332	1920	1	america	GPE
ftr-332	1920	2	three	CARDINAL
ftr-332	1921	1	irs	ORG
ftr-332	1922	1	ninth	ORDINAL
ftr-332	1923	1	three	CARDINAL
ftr-332	1923	2	270	CARDINAL
ftr-332	1924	1	florida	GPE
ftr-332	1926	1	12:5	CARDINAL
ftr-332	1926	2	florida	GPE
ftr-332	1926	3	missouri	GPE
ftr-332	1926	4	forty years	DATE
ftr-332	1927	1	ninth	ORDINAL
ftr-332	1927	2	§ 362(b	ORG
ftr-332	1928	1	irs	ORG
ftr-332	1929	1	ninth	ORDINAL
ftr-332	1931	1	ninth	ORDINAL
ftr-332	1932	1	3	CARDINAL
ftr-332	1932	2	irs	ORG
ftr-332	1933	1	proc	PERSON
ftr-332	1934	1	2011-35, 2011-25	DATE
ftr-332	1935	1	890	CARDINAL
ftr-332	1935	2	6/1/11	CARDINAL
ftr-332	1935	3	proc	PERSON
ftr-332	1936	1	2011-42, 2011-37	DATE
ftr-332	1937	1	318	CARDINAL
ftr-332	1938	1	irs	ORG
ftr-332	1939	1	81-70	CARDINAL
ftr-332	1939	2	1981	DATE
ftr-332	1939	3	2	CARDINAL
ftr-332	1939	4	729	CARDINAL
ftr-332	1943	1	2012	DATE
ftr-332	1943	2	271	CARDINAL
ftr-332	1943	3	one	CARDINAL
ftr-332	1943	4	two	CARDINAL
ftr-332	1944	1	irs	ORG
ftr-332	1947	1	t.d	PERSON
ftr-332	1947	2	9558	CARDINAL
ftr-332	1947	3	―all	ORG
ftr-332	1947	4	76	CARDINAL
ftr-332	1950	1	1.358-2	CARDINAL
ftr-332	1951	1	1.368-2(l	CARDINAL
ftr-332	1953	1	1.368-2(l	CARDINAL
ftr-332	1953	2	reg	CARDINAL
ftr-332	1954	1	1.358-1	CARDINAL
ftr-332	1955	1	1.358-1	CARDINAL
ftr-332	1957	1	first	ORDINAL
ftr-332	1957	2	second	ORDINAL
ftr-332	1957	3	first	ORDINAL
ftr-332	1957	4	zero	CARDINAL
ftr-332	1958	1	4	CARDINAL
ftr-332	1959	1	howard v. united states	PERSON
ftr-332	1959	2	106	CARDINAL
ftr-332	1959	3	20105533	DATE
ftr-332	1960	1	7/30/10	CARDINAL
ftr-332	1961	1	third	ORDINAL
ftr-332	1962	1	three years	DATE
ftr-332	1963	1	47,100	MONEY
ftr-332	1963	2	corporation‘s	ORG
ftr-332	1963	3	549,900	MONEY
ftr-332	1963	4	16,000	MONEY
ftr-332	1964	1	the end of the year	DATE
ftr-332	1965	1	272	CARDINAL
ftr-332	1965	2	florida	GPE
ftr-332	1966	1	12:5	CARDINAL
ftr-332	1966	2	320,358	MONEY
ftr-332	1966	3	irs	ORG
ftr-332	1966	4	third	ORDINAL
ftr-332	1967	1	2002	DATE
ftr-332	1968	1	three	CARDINAL
ftr-332	1968	2	1	CARDINAL
ftr-332	1968	3	three years	DATE
ftr-332	1968	4	2	CARDINAL
ftr-332	1968	5	3	CARDINAL
ftr-332	1969	1	norwalk	GPE
ftr-332	1969	2	t.c.	PERSON
ftr-332	1969	3	1998279	CARDINAL
ftr-332	1969	4	martin	PERSON
ftr-332	1970	1	110 t.c	QUANTITY
ftr-332	1970	2	189	CARDINAL
ftr-332	1970	3	1998	DATE
ftr-332	1971	1	three years	DATE
ftr-332	1972	1	solomon v. commissioner	PERSON
ftr-332	1972	2	t.c.	PERSON
ftr-332	1973	1	2008-102	CARDINAL
ftr-332	1974	1	a. affirmed	PERSON
ftr-332	1975	1	howard	PERSON
ftr-332	1975	2	practice.‖ 448	DATE
ftr-332	1977	1	752	CARDINAL
ftr-332	1977	2	9th	ORDINAL
ftr-332	1978	1	ninth	ORDINAL
ftr-332	1979	1	v. comm’r	PERSON
ftr-332	1979	2	173	CARDINAL
ftr-332	1979	3	170	CARDINAL
ftr-332	1979	4	175	CARDINAL
ftr-332	1979	5	9th	ORDINAL
ftr-332	1979	6	1949	DATE
ftr-332	1981	1	comm’r	CARDINAL
ftr-332	1981	2	62	CARDINAL
ftr-332	1982	1	1201	DATE
ftr-332	1982	2	1991	DATE
ftr-332	1984	1	martin	PERSON
ftr-332	1985	1	comm’r	CARDINAL
ftr-332	1985	2	110	CARDINAL
ftr-332	1985	3	189	CARDINAL
ftr-332	1985	4	207–08	CARDINAL
ftr-332	1985	5	1998	DATE
ftr-332	1986	1	2012	DATE
ftr-332	1986	2	273	CARDINAL
ftr-332	1987	1	norwalk	ORG
ftr-332	1987	2	comm’r	CARDINAL
ftr-332	1987	3	76	CARDINAL
ftr-332	1988	1	cch	PERSON
ftr-332	1988	2	208	CARDINAL
ftr-332	1988	3	7	CARDINAL
ftr-332	1988	4	1998	DATE
ftr-332	1989	1	martin ice cream co.	ORG
ftr-332	1989	2	110	CARDINAL
ftr-332	1990	1	207-08	PERCENT
ftr-332	1990	2	macdonald v. comm’r	PERSON
ftr-332	1990	3	3	CARDINAL
ftr-332	1990	4	720	CARDINAL
ftr-332	1990	5	727	CARDINAL
ftr-332	1990	6	―no	CARDINAL
ftr-332	1991	1	―each	NORP
ftr-332	1993	1	v. comm’r	PERSON
ftr-332	1993	2	173	CARDINAL
ftr-332	1993	3	170	CARDINAL
ftr-332	1993	4	176	CARDINAL
ftr-332	1993	5	9th	ORDINAL
ftr-332	1993	6	1949	DATE
ftr-332	1994	1		CARDINAL
ftr-332	1995	1	ninth	ORDINAL
ftr-332	1995	2	howard	PERSON
ftr-332	1995	3	howard	PERSON
ftr-332	1995	4	practice.‖ 5	DATE
ftr-332	1996	1	[to § 382(g	QUANTITY
ftr-332	1996	2	trafficking.‖	ORG
ftr-332	1996	3	76	CARDINAL
ftr-332	1997	1	the treasury department	ORG
ftr-332	1998	1	1.382-3 274	CARDINAL
ftr-332	1998	2	florida	GPE
ftr-332	1999	1	12:5	CARDINAL
ftr-332	1999	2	382	CARDINAL
ftr-332	2001	1	1.382-3	CARDINAL
ftr-332	2001	2	five percent	PERCENT
ftr-332	2001	3	five-percent	PERCENT
ftr-332	2004	1	1.382-2	MONEY
ftr-332	2004	2	two	CARDINAL
ftr-332	2004	3	less than five percent	PERCENT
ftr-332	2005	1	five-percent	PERCENT
ftr-332	2005	2	at least five percent	PERCENT
ftr-332	2005	3	five percent	PERCENT
ftr-332	2005	4	five percent	PERCENT
ftr-332	2006	1	five-percent	PERCENT
ftr-332	2007	1	ten percent	PERCENT
ftr-332	2007	2	10 percent	PERCENT
ftr-332	2007	3	5 percent	PERCENT
ftr-332	2009	1	6	CARDINAL
ftr-332	2009	2	midcoast	PERSON
ftr-332	2011	1	feldman v. commissioner	PERSON
ftr-332	2011	2	t.c.	PERSON
ftr-332	2012	1	2011	CARDINAL
ftr-332	2012	2	297	CARDINAL
ftr-332	2012	3	12/27/11	CARDINAL
ftr-332	2013	1	corporation‘s	PERSON
ftr-332	2014	1	the same taxable year	DATE
ftr-332	2017	1	2012	DATE
ftr-332	2017	2	275	CARDINAL
ftr-332	2018	1	frank sawyer trust of	PERSON
ftr-332	2018	2	may 1992	DATE
ftr-332	2018	3	t.c.	PERSON
ftr-332	2019	1	2011	CARDINAL
ftr-332	2019	2	290	CARDINAL
ftr-332	2019	3	12/ 27/11	CARDINAL
ftr-332	2026	1		CARDINAL
ftr-332	2026	2	irs	ORG
ftr-332	2029	1	feldman v. commissioner	PERSON
ftr-332	2029	2	t.c.	PERSON
ftr-332	2030	1	2011	CARDINAL
ftr-332	2030	2	297	CARDINAL
ftr-332	2030	3	12/27/11	CARDINAL
ftr-332	2031	1	the business day	DATE
ftr-332	2031	2	the day	DATE
ftr-332	2033	1	9565	DATE
ftr-332	2033	2	76	CARDINAL
ftr-332	2033	3	78540	DATE
ftr-332	2033	4	12/19/11	CARDINAL
ftr-332	2034	1	276	CARDINAL
ftr-332	2034	2	florida	GPE
ftr-332	2035	1	12:5	CARDINAL
ftr-332	2037	1	1.368-1(e)(2	CARDINAL
ftr-332	2037	2	reg-146247-06	DATE
ftr-332	2037	3	72	CARDINAL
ftr-332	2037	4	13058	CARDINAL
ftr-332	2037	5	3/20/07	CARDINAL
ftr-332	2039	1	1.368-1(e)(2	CARDINAL
ftr-332	2039	2	3/19/10	CARDINAL
ftr-332	2041	1	1.368-1(e)(2)(i	CARDINAL
ftr-332	2041	2	the last business day	DATE
ftr-332	2043	1	1.368-1(e)(2)(iii)(a	DATE
ftr-332	2046	1	1.368-1(e)(2)(iii)(c)(1	CARDINAL
ftr-332	2047	1	1.3681(e)(2)(iii)(c)(2	ORDINAL
ftr-332	2047	2	the last business day	DATE
ftr-332	2048	1	a later date	DATE
ftr-332	2049	1	9316	DATE
ftr-332	2049	2	72	DATE
ftr-332	2049	3	12974	DATE
ftr-332	2049	4	2007	DATE
ftr-332	2050	1		CARDINAL
ftr-332	2051	1	reg	CARDINAL
ftr-332	2052	1	corporation‘s	ORG
ftr-332	2052	2	the last business day	DATE
ftr-332	2052	3	first	ORDINAL
ftr-332	2053	1	irs	ORG
ftr-332	2053	2	treasury	ORG
ftr-332	2055	1	2012	DATE
ftr-332	2055	2	277 reg	MONEY
ftr-332	2056	1	1.368-1(e)(2)(v	CARDINAL
ftr-332	2056	2	9	CARDINAL
ftr-332	2057	1	 reg	MONEY
ftr-332	2058	1	1.368-1(e)(2)(ii)(a	DATE
ftr-332	2061	1	1.368-1(e)(2)(ii)(c	CARDINAL
ftr-332	2069	1	the signing date	DATE
ftr-332	2071	1	1.368-1(e)(2)(ii)(b)(3	CARDINAL
ftr-332	2073	1	1.368-1(e)(2)(iii)(d	CARDINAL
ftr-332	2076	1	1.368-1(e)(2)(iv	DATE
ftr-332	2076	2	2.	CARDINAL
ftr-332	2076	3		CARDINAL
ftr-332	2076	4	2010-25, 2010-1	DATE
ftr-332	2076	5	527	CARDINAL
ftr-332	2076	6	3/17/10	CARDINAL
ftr-332	2078	1	1.368-1(e)(9)(ii	CARDINAL
ftr-332	2079	1	a.	PERSON
ftr-332	2081	1	76	CARDINAL
ftr-332	2081	2	12/19/11	CARDINAL
ftr-332	2082	1	the treasury department	ORG
ftr-332	2084	1	1.368-1(e)(2)(vi	DATE
ftr-332	2085	1	278	CARDINAL
ftr-332	2085	2	florida	GPE
ftr-332	2087	1	12:5	CARDINAL
ftr-332	2088	1		CARDINAL
ftr-332	2089	1	1	CARDINAL
ftr-332	2091	1	t.d	PERSON
ftr-332	2091	2	9548	TIME
ftr-332	2091	3	section 355(a)(3)(b	LAW
ftr-332	2091	4	76	CARDINAL
ftr-332	2091	5	65110	DATE
ftr-332	2091	6	10/20/11	ORG
ftr-332	2092	1	treasury	ORG
ftr-332	2093	1	1.355-2(g	CARDINAL
ftr-332	2093	2	9435	DATE
ftr-332	2093	3	section 355(a)(3)(b	LAW
ftr-332	2093	4	73	CARDINAL
ftr-332	2093	5	75946	DATE
ftr-332	2093	6	reg-150670-07	DATE
ftr-332	2093	7	section 355(a)(3)(b	LAW
ftr-332	2093	8	73	CARDINAL
ftr-332	2093	9	75979	DATE
ftr-332	2093	10	12/15/08	CARDINAL
ftr-332	2096	1	1.355-2(g	CARDINAL
ftr-332	2096	2	2006	DATE
ftr-332	2096	3	355	CARDINAL
ftr-332	2097	1	section 355(a)(3)(b	LAW
ftr-332	2097	2	the five year	DATE
ftr-332	2099	1	2012	DATE
ftr-332	2099	2	279	CARDINAL
ftr-332	2102	1	1.3553(b)(1)(ii	CARDINAL
ftr-332	2104	1	1.355-2(g	CARDINAL
ftr-332	2105	1	1.355-3(b)(4)(iv	DATE
ftr-332	2106	1	10/20/11	CARDINAL
ftr-332	2107	1	12/15/08	DATE
ftr-332	2108	1	5/17/06	CARDINAL
ftr-332	2109	1	1	CARDINAL
ftr-332	2111	1	t.d	PERSON
ftr-332	2111	2	9515	TIME
ftr-332	2111	3	section 1502	LAW
ftr-332	2111	4	76	CARDINAL
ftr-332	2111	5	11956	DATE
ftr-332	2111	6	3/4/11	ORDINAL
ftr-332	2112	1	treasury	ORG
ftr-332	2113	1	1.1502-13	CARDINAL
ftr-332	2114	1	332	CARDINAL
ftr-332	2115	1	1	CARDINAL
ftr-332	2115	2	2	CARDINAL
ftr-332	2116	1	1.1502-32	CARDINAL
ftr-332	2117	1		CARDINAL
ftr-332	2117	2	treasury	ORG
ftr-332	2119	1	1.1502-13	CARDINAL
ftr-332	2119	2	2009	DATE
ftr-332	2121	1	2	CARDINAL
ftr-332	2121	2	section 382	LAW
ftr-332	2122	1	382	CARDINAL
ftr-332	2123	1	76	CARDINAL
ftr-332	2124	1	10/24/11	ORDINAL
ftr-332	2125	1	treasury	ORG
ftr-332	2125	2	irs	ORG
ftr-332	2125	3	280	CARDINAL
ftr-332	2125	4	florida	GPE
ftr-332	2126	1	12:5	CARDINAL
ftr-332	2127	1	1.1502-91(g	CARDINAL
ftr-332	2127	2	382	CARDINAL
ftr-332	2129	1	nubil	PRODUCT
ftr-332	2133	1	2011	DATE
ftr-332	2134	1	years 1	DATE
ftr-332	2135	1	two	CARDINAL
ftr-332	2135	2	llc	ORG
ftr-332	2136	1	t.c.	PERSON
ftr-332	2137	1	2011-19	DATE
ftr-332	2137	2	1/24/11	CARDINAL
ftr-332	2139	1	two	CARDINAL
ftr-332	2140	1	95 percent	PERCENT
ftr-332	2140	2	85 percent	PERCENT
ftr-332	2140	3	10 percent	PERCENT
ftr-332	2141	1	one	CARDINAL
ftr-332	2141	2	llc	GPE
ftr-332	2142	1	second	ORDINAL
ftr-332	2142	2	llc	LOC
ftr-332	2144	1	medicaid	ORG
ftr-332	2145	1	2012	DATE
ftr-332	2145	2	281	CARDINAL
ftr-332	2146	1	halpern	PERSON
ftr-332	2146	2	moline properties, inc.	ORG
ftr-332	2147	1	319	CARDINAL
ftr-332	2147	2	436	CARDINAL
ftr-332	2152	1	practice.‖ 2	DATE
ftr-332	2153	1	united states	GPE
ftr-332	2153	2	107	CARDINAL
ftr-332	2153	3	2011-2046	DATE
ftr-332	2155	1	llc	GPE
ftr-332	2155	2	five	CARDINAL
ftr-332	2155	3	llc	ORG
ftr-332	2156	1	20 percent	PERCENT
ftr-332	2156	2	hydrocarbon‘s	ORG
ftr-332	2156	3	10 percent	PERCENT
ftr-332	2157	1	one	CARDINAL
ftr-332	2158	1	the district court	ORG
ftr-332	2158	2	ellison	PERSON
ftr-332	2158	3	irs	ORG
ftr-332	2161	1	odyssey	GPE
ftr-332	2161	2	hydrocarbon‘s	ORG
ftr-332	2161	3	hydrocarbon‘s	ORG
ftr-332	2161	4	hydrocarbon‘s	ORG
ftr-332	2162	1	odyssey	GPE
ftr-332	2162	2	282	CARDINAL
ftr-332	2162	3	florida	GPE
ftr-332	2164	1	12:5	CARDINAL
ftr-332	2165	1	odyssey	GPE
ftr-332	2166	1	irs	ORG
ftr-332	2167	1		CARDINAL
ftr-332	2167	2	reg	CARDINAL
ftr-332	2168	1	301.6227(d)-1	CARDINAL
ftr-332	2168	2	8802	DATE
ftr-332	2169	1	3	CARDINAL
ftr-332	2170	1	1	CARDINAL
ftr-332	2170	2	united states	GPE
ftr-332	2170	3	108	CARDINAL
ftr-332	2170	4	2011-6605	DATE
ftr-332	2170	5	d.	NORP
ftr-332	2170	6	iowa	GPE
ftr-332	2171	1	irs	ORG
ftr-332	2171	2	$21 million	MONEY
ftr-332	2172	1	llc	GPE
ftr-332	2172	2	citibank	ORG
ftr-332	2173	1	$300 million	MONEY
ftr-332	2173	2	french	NORP
ftr-332	2173	3	two	CARDINAL
ftr-332	2173	4	french	NORP
ftr-332	2174	1	$9 million	MONEY
ftr-332	2174	2	the french	ORG
ftr-332	2174	3	$291 million	MONEY
ftr-332	2174	4	certificates‖	ORG
ftr-332	2175	1	french	NORP
ftr-332	2177	1	french	NORP
ftr-332	2177	2	$930 million	MONEY
ftr-332	2177	3	french	NORP
ftr-332	2177	4	$455 million	MONEY
ftr-332	2177	5	$455 million	MONEY
ftr-332	2177	6	one percent	PERCENT
ftr-332	2178	1	$1.2 billion	MONEY
ftr-332	2179	1	$1.2 billion	MONEY
ftr-332	2179	2	french	NORP
ftr-332	2180	1	french	NORP
ftr-332	2181	1	pritired	PERSON
ftr-332	2181	2	french	NORP
ftr-332	2182	1	french	NORP
ftr-332	2182	2	three hundred million dollars	MONEY
ftr-332	2183	1	american	NORP
ftr-332	2184	1	only one	CARDINAL
ftr-332	2185	1	united states	GPE
ftr-332	2186	1		CARDINAL
ftr-332	2187	1	french	NORP
ftr-332	2188	1	94	CARDINAL
ftr-332	2188	2	357	CARDINAL
ftr-332	2188	3	2012	DATE
ftr-332	2188	4	283	CARDINAL
ftr-332	2189	1	iii-e, inc.	PERSON
ftr-332	2189	2	v. united states	GPE
ftr-332	2189	3	459	CARDINAL
ftr-332	2189	4	220	CARDINAL
ftr-332	2189	5	236	CARDINAL
ftr-332	2189	6	2d	DATE
ftr-332	2189	7	2006	DATE
ftr-332	2192	1	reg	CARDINAL
ftr-332	2193	1	1.701-2	CARDINAL
ftr-332	2193	2	u.s.	GPE
ftr-332	2193	3	french	NORP
ftr-332	2193	4	french	NORP
ftr-332	2194	1	french	NORP
ftr-332	2195	1	1.704-2(b)(2	CARDINAL
ftr-332	2196	1	4	CARDINAL
ftr-332	2198	1	second	ORDINAL
ftr-332	2198	2	dutch	NORP
ftr-332	2199	1	iii-e, inc.	PERSON
ftr-332	2200	1	v. united states	GPE
ftr-332	2200	2	342	CARDINAL
ftr-332	2201	1	2d 94	DATE
ftr-332	2201	2	d.	NORP
ftr-332	2201	3	459	CARDINAL
ftr-332	2201	4	220	CARDINAL
ftr-332	2201	5	2d	DATE
ftr-332	2201	6	660	CARDINAL
ftr-332	2201	7	f. supp	PERSON
ftr-332	2202	1	2d 367	DATE
ftr-332	2202	2	2009	DATE
ftr-332	2202	3	u.s.	GPE
ftr-332	2202	4	dist	NORP
ftr-332	2203	1	98884	DATE
ftr-332	2203	2	d.	NORP
ftr-332	2204	1	10/23/09	CARDINAL
ftr-332	2204	2	666	CARDINAL
ftr-332	2204	3	836	CARDINAL
ftr-332	2204	4	2d	DATE
ftr-332	2205	1	1/24/12	CARDINAL
ftr-332	2206	1	a. castle harbour	PERSON
ftr-332	2207	1	nevada	GPE
ftr-332	2207	2	general electric capital corp.	ORG
ftr-332	2208	1	$530 million	MONEY
ftr-332	2208	2	$258 million	MONEY
ftr-332	2208	3	$22 million	MONEY
ftr-332	2208	4	$296 million	MONEY
ftr-332	2208	5	0	MONEY
ftr-332	2209	1	two	CARDINAL
ftr-332	2209	2	dutch	NORP
ftr-332	2209	3	$117.5 million	MONEY
ftr-332	2210	1	98 percent	PERCENT
ftr-332	2210	2	98 percent	PERCENT
ftr-332	2211	1		CARDINAL
ftr-332	2213	1	60 percent	PERCENT
ftr-332	2213	2	any given year	DATE
ftr-332	2214	1		CARDINAL
ftr-332	2214	2	dutch	NORP
ftr-332	2214	3	eight years	DATE
ftr-332	2214	4	dutch	NORP
ftr-332	2214	5	approximately nine percent	PERCENT
ftr-332	2214	6	284	CARDINAL
ftr-332	2215	1	florida	GPE
ftr-332	2217	1	12:5	CARDINAL
ftr-332	2218	1	five years	DATE
ftr-332	2218	2	u.s.	GPE
ftr-332	2218	3	about $310 million	MONEY
ftr-332	2218	4	dutch	NORP
ftr-332	2218	5	about $62 million	MONEY
ftr-332	2219	1		CARDINAL
ftr-332	2220	1		CARDINAL
ftr-332	2221	1		CARDINAL
ftr-332	2222	1	underhill	PERSON
ftr-332	2223	1	2 percent	PERCENT
ftr-332	2223	2	united states	GPE
ftr-332	2223	3	98 percent	PERCENT
ftr-332	2223	4	dutch	NORP
ftr-332	2224	1	the dutch banks	ORG
ftr-332	2224	2	united states	ORG
ftr-332	2224	3	u.s.	GPE
ftr-332	2226	1	approximately $62 million	MONEY
ftr-332	2226	2	―it	ORG
ftr-332	2226	3	one	CARDINAL
ftr-332	2226	4	98%	PERCENT
ftr-332	2226	5	dutch	NORP
ftr-332	2232	1	dutch	NORP
ftr-332	2233	1	2012	DATE
ftr-332	2233	2	285	CARDINAL
ftr-332	2233	3		CARDINAL
ftr-332	2233	4	underhill	PERSON
ftr-332	2233	5	some $ 62 million	MONEY
ftr-332	2234	1	one	CARDINAL
ftr-332	2235	1	treasury	ORG
ftr-332	2239	1	b. castle harbour ii	PERSON
ftr-332	2239	2	second	ORDINAL
ftr-332	2240	1	459	CARDINAL
ftr-332	2240	2	220	CARDINAL
ftr-332	2240	3	2d	DATE
ftr-332	2241	1	second	ORDINAL
ftr-332	2241	2	dutch	NORP
ftr-332	2242	1	v. culbertson	PERSON
ftr-332	2242	2	337	CARDINAL
ftr-332	2242	3	733	CARDINAL
ftr-332	2242	4	1949	DATE
ftr-332	2242	5		CARDINAL
ftr-332	2242	6	acm	ORG
ftr-332	2242	7	laro	PERSON
ftr-332	2242	8	100	CARDINAL
ftr-332	2243	1	asa	ORG
ftr-332	2243	2	foley	PERSON
ftr-332	2243	3	the dutch bank	ORG
ftr-332	2243	4	the d.c. circuit	ORG
ftr-332	2243	5	foley‘s	NORP
ftr-332	2243	6	the dutch bank	ORG
ftr-332	2244	1	irs	ORG
ftr-332	2245	1	nims	ORG
ftr-332	2245	2	saba	GPE
ftr-332	2245	3	brunswick	GPE
ftr-332	2245	4	the dc circuit	ORG
ftr-332	2245	5	asa	ORG
ftr-332	2245	6	nims	NORP
ftr-332	2246	1	d.c.	GPE
ftr-332	2246	2	wyeth	ORG
ftr-332	2246	3	american	NORP
ftr-332	2247	1	286	CARDINAL
ftr-332	2247	2	florida	GPE
ftr-332	2248	1	12:5	CARDINAL
ftr-332	2248	2	the dutch bank	ORG
ftr-332	2248	3	asa	ORG
ftr-332	2248	4	saba	GPE
ftr-332	2249	1	second	ORDINAL
ftr-332	2250	1	c. castle harbour iii	PERSON
ftr-332	2250	2	underhill	PERSON
ftr-332	2250	3	ge	ORG
ftr-332	2253	1	underhill	PERSON
ftr-332	2253	2	2004	DATE
ftr-332	2254	1	660	CARDINAL
ftr-332	2254	2	f. supp	PERSON
ftr-332	2255	1	2d 367	CARDINAL
ftr-332	2255	2	d.	NORP
ftr-332	2255	3	2009	DATE
ftr-332	2255	4	u.s.	GPE
ftr-332	2255	5	dist	NORP
ftr-332	2256	1	98884	DATE
ftr-332	2256	2	d.	NORP
ftr-332	2258	1	3	CARDINAL
ftr-332	2258	2	underhill	PERSON
ftr-332	2258	3	second	ORDINAL
ftr-332	2258	4	culbertson	PERSON
ftr-332	2260	1	dutch	NORP
ftr-332	2261	1	1	CARDINAL
ftr-332	2263	1		CARDINAL
ftr-332	2267	1	evans v. commissioner	PERSON
ftr-332	2267	2	447	CARDINAL
ftr-332	2267	3	547	CARDINAL
ftr-332	2267	4	7th	ORDINAL
ftr-332	2267	5	1971	DATE
ftr-332	2267	6	aff’g 54 t.c	QUANTITY
ftr-332	2267	7	1970	DATE
ftr-332	2267	8	underhill	PERSON
ftr-332	2267	9	two	CARDINAL
ftr-332	2268	1	first	ORDINAL
ftr-332	2268	2	3	CARDINAL
ftr-332	2270	1	pierre leval	PERSON
ftr-332	2270	2	2012	DATE
ftr-332	2270	3	287	CARDINAL
ftr-332	2270	4	first	ORDINAL
ftr-332	2270	5	between two	CARDINAL
ftr-332	2271	1		CARDINAL
ftr-332	2273	1	underhill	PERSON
ftr-332	2273	2	dutch	NORP
ftr-332	2273	3	dutch	NORP
ftr-332	2275	1		CARDINAL
ftr-332	2275	2	underhill	PERSON
ftr-332	2275	3	culbertson	PERSON
ftr-332	2275	4	second	ORDINAL
ftr-332	2275	5	culbertson	PERSON
ftr-332	2275	6	second	ORDINAL
ftr-332	2275	7	dutch	NORP
ftr-332	2275	8	culbertson	ORG
ftr-332	2276	1	second	ORDINAL
ftr-332	2276	2	1997	DATE
ftr-332	2276	3	1998	DATE
ftr-332	2277	1		CARDINAL
ftr-332	2277	2	two	CARDINAL
ftr-332	2279	1	second	ORDINAL
ftr-332	2282	1	underhill	PERSON
ftr-332	2282	2	second	ORDINAL
ftr-332	2283	1	d. castle harbour	PERSON
ftr-332	2283	2	second	ORDINAL
ftr-332	2283	3	first	ORDINAL
ftr-332	2284	1	666	CARDINAL
ftr-332	2284	2	836	CARDINAL
ftr-332	2284	3	288	ORG
ftr-332	2284	4	florida	GPE
ftr-332	2286	1	12:5	CARDINAL
ftr-332	2286	2	2d	DATE
ftr-332	2287	1	1/24/12	CARDINAL
ftr-332	2288	1	leval	PERSON
ftr-332	2288	2	second	ORDINAL
ftr-332	2288	3	underhill	PERSON
ftr-332	2291	1	senate	ORG
ftr-332	2296	1		CARDINAL
ftr-332	2296	2	second	ORDINAL
ftr-332	2296	3	second	ORDINAL
ftr-332	2296	4	1%	PERCENT
ftr-332	2296	5	$7 million	MONEY
ftr-332	2296	6	100%	PERCENT
ftr-332	2296	7	541	MONEY
ftr-332	2296	8	second	ORDINAL
ftr-332	2297	1	second	ORDINAL
ftr-332	2297	2	289	CARDINAL
ftr-332	2297	3	second	ORDINAL
ftr-332	2299	1	second	ORDINAL
ftr-332	2302	1		CARDINAL
ftr-332	2302	2	second	ORDINAL
ftr-332	2302	3	underhill	PERSON
ftr-332	2302	4	1	CARDINAL
ftr-332	2303	1	renkemeyer,	ORG
ftr-332	2303	2	campbell & weaver	ORG
ftr-332	2303	3	llp v. commissioner	ORG
ftr-332	2303	4	136	CARDINAL
ftr-332	2303	5	137	CARDINAL
ftr-332	2303	6	2/9/11	DATE
ftr-332	2304	1	kansas	GPE
ftr-332	2305	1	three	CARDINAL
ftr-332	2305	2	three	CARDINAL
ftr-332	2306	1	87.557 percent	PERCENT
ftr-332	2307	1	k-1s	ORG
ftr-332	2307	2	the 2004 year	DATE
ftr-332	2307	3	30 percent	PERCENT
ftr-332	2307	4	10 percent	PERCENT
ftr-332	2307	5	the s corporation	ORG
ftr-332	2308	1	33.3 percent	PERCENT
ftr-332	2309	1	290	CARDINAL
ftr-332	2309	2	florida	GPE
ftr-332	2310	1	12:5	CARDINAL
ftr-332	2310	2	2004 tax year	DATE
ftr-332	2311	1	2005	DATE
ftr-332	2311	2	three	CARDINAL
ftr-332	2311	3	irs	ORG
ftr-332	2312	1	jacobs	PERSON
ftr-332	2312	2	2004	DATE
ftr-332	2313	1	2005	DATE
ftr-332	2313	2	2004	DATE
ftr-332	2314	1	2004	DATE
ftr-332	2315	1	irs	ORG
ftr-332	2316	1	xi.a	DATE
ftr-332	2317	1	2	CARDINAL
ftr-332	2317	2	section 47	LAW
ftr-332	2317	3	99.9 percent	PERCENT
ftr-332	2317	4	irs	ORG
ftr-332	2317	5	reg	CARDINAL
ftr-332	2318	1	1.701-2	CARDINAL
ftr-332	2318	2	america	GPE
ftr-332	2318	3	atlantic city	GPE
ftr-332	2319	1	136 t.c	QUANTITY
ftr-332	2319	2	1	CARDINAL
ftr-332	2319	3	1/3/11	CARDINAL
ftr-332	2320	1	atlantic	LOC
ftr-332	2320	2	35-year	DATE
ftr-332	2320	3	new jersey	GPE
ftr-332	2320	4	llc	GPE
ftr-332	2320	5	99.9 percent	PERCENT
ftr-332	2320	6	0.1 percent	PERCENT
ftr-332	2321	1	47	CARDINAL
ftr-332	2321	2	20 percent	PERCENT
ftr-332	2321	3	east hall	LOC
ftr-332	2322	1	99.9 percent	PERCENT
ftr-332	2322	2	llc	GPE
ftr-332	2322	3	nineteen	CARDINAL
ftr-332	2323	1	about $57 million	MONEY
ftr-332	2323	2	more than $18 million	MONEY
ftr-332	2323	3	llc	GPE
ftr-332	2323	4	about $1.2 million	MONEY
ftr-332	2324	1	the first decade	DATE
ftr-332	2324	2	east hall	LOC
ftr-332	2325	1	irs	ORG
ftr-332	2325	2	―development	ORG
ftr-332	2326	1		CARDINAL
ftr-332	2326	2	one	CARDINAL
ftr-332	2326	3	47	DATE
ftr-332	2326	4	2012	DATE
ftr-332	2326	5	291	CARDINAL
ftr-332	2326	6	east hall	LOC
ftr-332	2328	1	1.701-2(d	CARDINAL
ftr-332	2328	2	6	CARDINAL
ftr-332	2328	3	two	CARDINAL
ftr-332	2328	4	42	CARDINAL
ftr-332	2329	1	1.701-2	CARDINAL
ftr-332	2331	1		CARDINAL
ftr-332	2332	1	3	CARDINAL
ftr-332	2333	1	virginia	GPE
ftr-332	2333	2	2001	DATE
ftr-332	2333	3	t.c.	PERSON
ftr-332	2334	1	2009	CARDINAL
ftr-332	2334	2	295	CARDINAL
ftr-332	2334	3	12/21/09	CARDINAL
ftr-332	2335	1	virginia	GPE
ftr-332	2336	1	virginia	GPE
ftr-332	2337	1	virginia	GPE
ftr-332	2338	1	one	CARDINAL
ftr-332	2339	1	282	CARDINAL
ftr-332	2339	2	llc	EVENT
ftr-332	2341	1	virginia	GPE
ftr-332	2342	1	1	MONEY
ftr-332	2342	2	0.74	MONEY
ftr-332	2344	1	kroupa	PERSON
ftr-332	2345	1	292	CARDINAL
ftr-332	2345	2	florida	GPE
ftr-332	2346	1	12:5	CARDINAL
ftr-332	2347	1	virginia	GPE
ftr-332	2349	1		CARDINAL
ftr-332	2351	1	virginia	GPE
ftr-332	2353	1	1.707-3(b)(1	CARDINAL
ftr-332	2354	1	the three year	DATE
ftr-332	2354	2	six years	DATE
ftr-332	2354	3	25 percent	PERCENT
ftr-332	2355	1	 one	CARDINAL
ftr-332	2355	2	mcmahon	PERSON
ftr-332	2355	3	the university of florida college of law graduate	ORG
ftr-332	2357	1	fourth	ORDINAL
ftr-332	2357	2	virginia	GPE
ftr-332	2358	1	virginia	GPE
ftr-332	2358	2	2001	DATE
ftr-332	2358	3	639	CARDINAL
ftr-332	2358	4	129	CARDINAL
ftr-332	2358	5	4th	ORDINAL
ftr-332	2358	6	3/29/11	CARDINAL
ftr-332	2359	1	fourth	ORDINAL
ftr-332	2359	2	duncan	PERSON
ftr-332	2360	1	1.707-3	CARDINAL
ftr-332	2361	1	irs	ORG
ftr-332	2361	2	707	CARDINAL
ftr-332	2361	3	2012	DATE
ftr-332	2361	4	293	CARDINAL
ftr-332	2361	5	1984	DATE
ftr-332	2361	6	§ 707(a	ORG
ftr-332	2366	1	1.707-3	CARDINAL
ftr-332	2367	1	two years	DATE
ftr-332	2369	1	1.707-3(b)(2	PERCENT
ftr-332	2369	2	ten	CARDINAL
ftr-332	2369	3	five	CARDINAL
ftr-332	2372	1		CARDINAL
ftr-332	2374	1	294	CARDINAL
ftr-332	2374	2	florida	GPE
ftr-332	2375	1	12:5	CARDINAL
ftr-332	2376	1	4.	CARDINAL
ftr-332	2377	1	llc v. commissioner	ORG
ftr-332	2377	2	137	CARDINAL
ftr-332	2377	3	70	DATE
ftr-332	2377	4	9/1/11	CARDINAL
ftr-332	2378	1	john rogers	PERSON
ftr-332	2379	1	wherry	PERSON
ftr-332	2379	2	llc	ORG
ftr-332	2380	1	warwick	PERSON
ftr-332	2380	2	723	CARDINAL
ftr-332	2382	1	brazilian	NORP
ftr-332	2382	2	754	CARDINAL
ftr-332	2384	1	october 2004	DATE
ftr-332	2384	2	734	CARDINAL
ftr-332	2384	3	743	CARDINAL
ftr-332	2384	4	fmv	ORG
ftr-332	2386	1		CARDINAL
ftr-332	2387	1	first	ORDINAL
ftr-332	2387	2	723	CARDINAL
ftr-332	2388	1	brazilian	NORP
ftr-332	2388	2	721	CARDINAL
ftr-332	2389	1		CARDINAL
ftr-332	2390	1	brazilian	NORP
ftr-332	2390	2	two years	DATE
ftr-332	2391	1	2012	DATE
ftr-332	2391	2	295	CARDINAL
ftr-332	2391	3	brazilian	NORP
ftr-332	2391	4	zero	CARDINAL
ftr-332	2392	1		CARDINAL
ftr-332	2393	1	brazilian	NORP
ftr-332	2394	1	zero	CARDINAL
ftr-332	2395	1		CARDINAL
ftr-332	2396	1	deal‘s	PERSON
ftr-332	2396	2	―we	CARDINAL
ftr-332	2396	3		CARDINAL
ftr-332	2396	4	6662	DATE
ftr-332	2397	1	5	CARDINAL
ftr-332	2400	1	reg-164370-05	DATE
ftr-332	2400	2	section 108(e)(8	LAW
ftr-332	2401	1	73	CARDINAL
ftr-332	2402	1	64903	CARDINAL
ftr-332	2402	2	10/31/08	CARDINAL
ftr-332	2403	1	american	NORP
ftr-332	2403	2	2004	DATE
ftr-332	2407	1	1.108-8	CARDINAL
ftr-332	2407	2	108(e)(8	CARDINAL
ftr-332	2407	3	1	CARDINAL
ftr-332	2408	1	1.704-1(b)(2)(iv	CARDINAL
ftr-332	2408	2	2	CARDINAL
ftr-332	2408	3	3	CARDINAL
ftr-332	2408	4	4	CARDINAL
ftr-332	2409	1	296	CARDINAL
ftr-332	2409	2	florida	GPE
ftr-332	2410	1	12:5	CARDINAL
ftr-332	2410	2	108(e)(8	CARDINAL
ftr-332	2413	1	1.721-1(d	CARDINAL
ftr-332	2415	1	721	CARDINAL
ftr-332	2418	1	a.	PERSON
ftr-332	2419	1	9557	DATE
ftr-332	2419	2	section 108(e)(8	LAW
ftr-332	2420	1	76	CARDINAL
ftr-332	2420	2	71255	DATE
ftr-332	2420	3	11/17/11	CARDINAL
ftr-332	2422	1	1	CARDINAL
ftr-332	2422	2	first	ORDINAL
ftr-332	2423	1	1.108	CARDINAL
ftr-332	2425	1	2) second	DATE
ftr-332	2426	1	1.108-8(b)(2)(i)(c	CARDINAL
ftr-332	2427	1	3) third	CARDINAL
ftr-332	2428	1	4	CARDINAL
ftr-332	2430	1	1.108-8(b)(2)(i)(d	CARDINAL
ftr-332	2431	1	4) fourth	DATE
ftr-332	2432	1	1.108-8(b)(2)(ii	CARDINAL
ftr-332	2433	1	5) fifth	CARDINAL
ftr-332	2434	1	1.108-8(b)(1	DATE
ftr-332	2436	1	6) sixth	CARDINAL
ftr-332	2437	1	1.721-1(d)(2	CARDINAL
ftr-332	2437	2	2012	DATE
ftr-332	2437	3	297	CARDINAL
ftr-332	2437	4	oid	ORG
ftr-332	2438	1	7) seventh	DATE
ftr-332	2438	2	first	ORDINAL
ftr-332	2439	1	1.704-2(f)(6	DATE
ftr-332	2439	2	1.704-2(j)(2)(i)(a	CARDINAL
ftr-332	2439	3	1.704-2(j)(2)(ii)(a	CARDINAL
ftr-332	2440	1	1.704-2(f)(6	DATE
ftr-332	2441	1	1	CARDINAL
ftr-332	2442	1	76	CARDINAL
ftr-332	2443	1	66012	DATE
ftr-332	2443	2	10/25/11	CARDINAL
ftr-332	2445	1	1.704-1(b)(2)(iii)(a	DATE
ftr-332	2445	2	1	CARDINAL
ftr-332	2445	3	at least one	CARDINAL
ftr-332	2445	4	2	CARDINAL
ftr-332	2447	1	1.704-1(b)(2)(iii)(e	CARDINAL
ftr-332	2447	2	less than 10 percent	PERCENT
ftr-332	2448	1	―not	PERSON
ftr-332	2448	2	less than 10 percent	PERCENT
ftr-332	2448	3	less than 10 percent	PERCENT
ftr-332	2449	1	2011	DATE
ftr-332	2450	1	2011	DATE
ftr-332	2451	1	298	CARDINAL
ftr-332	2451	2	florida	GPE
ftr-332	2452	1	12:5	CARDINAL
ftr-332	2452	2	1	CARDINAL
ftr-332	2454	1	napoliello v. commissioner	ORG
ftr-332	2454	2	t.c.	PERSON
ftr-332	2455	1	2009	CARDINAL
ftr-332	2455	2	5/18/09	CARDINAL
ftr-332	2457	1	irs	ORG
ftr-332	2459	1	irs	ORG
ftr-332	2460	1	petaluma	GPE
ftr-332	2460	2	llc v. commissioner	ORG
ftr-332	2460	3	131	CARDINAL
ftr-332	2461	1	irs	ORG
ftr-332	2464	1	irs	ORG
ftr-332	2465	1	a.	PERSON
ftr-332	2465	2	petaluma	GPE
ftr-332	2466	1	petaluma	GPE
ftr-332	2466	2	llc v. commissioner	ORG
ftr-332	2466	3	591	CARDINAL
ftr-332	2466	4	649	CARDINAL
ftr-332	2466	5	d.c	GPE
ftr-332	2466	6	cir	ORG
ftr-332	2467	1	1/12/10	CARDINAL
ftr-332	2469	1	zero	DATE
ftr-332	2471	1	131	CARDINAL
ftr-332	2475	1	301.6223	CARDINAL
ftr-332	2475	2	2012	DATE
ftr-332	2475	3	299	CARDINAL
ftr-332	2475	4	6233	DATE
ftr-332	2476	1	6231(a)(3	CARDINAL
ftr-332	2478	1	one	CARDINAL
ftr-332	2479	1	irs	ORG
ftr-332	2482	1	b.	PERSON
ftr-332	2483	1	petaluma fx partners	ORG
ftr-332	2483	2	llc v. commissioner	ORG
ftr-332	2483	3	135	CARDINAL
ftr-332	2483	4	581	CARDINAL
ftr-332	2483	5	12/15/10	CARDINAL
ftr-332	2484	1	6662	DATE
ftr-332	2485	1	irs	ORG
ftr-332	2487	1	halpern	PERSON
ftr-332	2488	1	three	CARDINAL
ftr-332	2488	2	300	CARDINAL
ftr-332	2489	1	florida	GPE
ftr-332	2491	1	12:5	CARDINAL
ftr-332	2494	1	655	CARDINAL
ftr-332	2494	2	1060	CARDINAL
ftr-332	2494	3	9th	ORDINAL
ftr-332	2495	1	8/23/11	CARDINAL
ftr-332	2497	1	irs	ORG
ftr-332	2499	1	irs	ORG
ftr-332	2500	1	ninth	ORDINAL
ftr-332	2500	2	eighth	ORDINAL
ftr-332	2500	3	llc v. commissioner	ORG
ftr-332	2500	4	591	CARDINAL
ftr-332	2500	5	649	CARDINAL
ftr-332	2500	6	d.c	GPE
ftr-332	2500	7	cir	ORG
ftr-332	2500	8	2010	DATE
ftr-332	2502	1	491	CARDINAL
ftr-332	2502	2	732	CARDINAL
ftr-332	2502	3	8th	ORDINAL
ftr-332	2502	4	2007	DATE
ftr-332	2503	1	ninth	ORDINAL
ftr-332	2506	1	2	CARDINAL
ftr-332	2506	2	6662	DATE
ftr-332	2508	1	106 ltd	DATE
ftr-332	2509	1	136	CARDINAL
ftr-332	2509	2	67	CARDINAL
ftr-332	2509	3	1/10/11	CARDINAL
ftr-332	2510	1	ann	PERSON
ftr-332	2510	2	2004-46	DATE
ftr-332	2510	3	2004-1	DATE
ftr-332	2510	4	964	CARDINAL
ftr-332	2510	5	joe garza	PERSON
ftr-332	2511	1	irs	ORG
ftr-332	2512	1	irs	ORG
ftr-332	2513	1	holmes	PERSON
ftr-332	2513	2	2012	DATE
ftr-332	2513	3	301	CARDINAL
ftr-332	2514	1	petaluma	GPE
ftr-332	2514	2	591	CARDINAL
ftr-332	2514	3	649	CARDINAL
ftr-332	2514	4	d.c	GPE
ftr-332	2514	5	cir	ORG
ftr-332	2514	6	2010	DATE
ftr-332	2515	1	boat co.	ORG
ftr-332	2515	2	llc v. united states	ORG
ftr-332	2515	3	583	CARDINAL
ftr-332	2515	4	471	CARDINAL
ftr-332	2515	5	480	CARDINAL
ftr-332	2515	6	7th	ORDINAL
ftr-332	2515	7	2009	DATE
ftr-332	2517	1	―tax	NORP
ftr-332	2518	1	3	CARDINAL
ftr-332	2519	1	llc v. united states	ORG
ftr-332	2519	2	98	CARDINAL
ftr-332	2521	1	453	CARDINAL
ftr-332	2521	2	4/29/11	CARDINAL
ftr-332	2523	1	llc v. united states	ORG
ftr-332	2523	2	598	CARDINAL
ftr-332	2523	3	1372	CARDINAL
ftr-332	2523	4	1381	CARDINAL
ftr-332	2523	5	fed	ORG
ftr-332	2523	6	cir	ORG
ftr-332	2523	7	2010	DATE
ftr-332	2524	1	section 6226(f	LAW
ftr-332	2526	1	6231(a)(3	CARDINAL
ftr-332	2530	1	llc v. commissioner	ORG
ftr-332	2530	2	591	CARDINAL
ftr-332	2530	3	649	CARDINAL
ftr-332	2530	4	d.c	GPE
ftr-332	2530	5	cir	ORG
ftr-332	2530	6	2010	DATE
ftr-332	2531	1	irs	ORG
ftr-332	2532	1	irs	ORG
ftr-332	2532	2	302	CARDINAL
ftr-332	2532	3	florida	GPE
ftr-332	2533	1	12:5	CARDINAL
ftr-332	2534	1	4.	CARDINAL
ftr-332	2535	1	bush	PERSON
ftr-332	2535	2	united states	GPE
ftr-332	2535	3	599	CARDINAL
ftr-332	2535	4	1352	CARDINAL
ftr-332	2535	5	fed	ORG
ftr-332	2535	6	cir	ORG
ftr-332	2536	1	3/31/10	CARDINAL
ftr-332	2537	1	irs	ORG
ftr-332	2537	2	465	CARDINAL
ftr-332	2539	1	irs	ORG
ftr-332	2542	1	6230(a)(1	CARDINAL
ftr-332	2542	2	6231(a)(6	CARDINAL
ftr-332	2542	3	irs	ORG
ftr-332	2543	1	6230(a)(2)(a)(i	CARDINAL
ftr-332	2544	1	dyk	PERSON
ftr-332	2545	1	first	ORDINAL
ftr-332	2545	2	irs	ORG
ftr-332	2546	1	6303	DATE
ftr-332	2548	1	irs	ORG
ftr-332	2550	1		CARDINAL
ftr-332	2550	2	2012	DATE
ftr-332	2550	3	303	CARDINAL
ftr-332	2550	4	6330	DATE
ftr-332	2550	5	irs	ORG
ftr-332	2551	1	a.	PERSON
ftr-332	2551	2	irs	ORG
ftr-332	2552	1	bush	PERSON
ftr-332	2552	2	united states	GPE
ftr-332	2552	3	655	CARDINAL
ftr-332	2552	4	1323	CARDINAL
ftr-332	2552	5	fed	ORG
ftr-332	2552	6	cir	PERSON
ftr-332	2553	1	en banc	ORG
ftr-332	2557	1	5	CARDINAL
ftr-332	2558	1	thompson v. commissioner	ORG
ftr-332	2558	2	137	CARDINAL
ftr-332	2560	1	17	CARDINAL
ftr-332	2560	2	12/27/11	CARDINAL
ftr-332	2562	1	eighth	ORDINAL
ftr-332	2562	2	40 percent	PERCENT
ftr-332	2564	1	llc v. commissioner	ORG
ftr-332	2564	2	491	CARDINAL
ftr-332	2564	3	732	CARDINAL
ftr-332	2564	4	8th	ORDINAL
ftr-332	2564	5	2007	DATE
ftr-332	2565	1	irs	ORG
ftr-332	2566	1	the following day	DATE
ftr-332	2566	2	irs	ORG
ftr-332	2568	1	irs	ORG
ftr-332	2569	1	wherry	PERSON
ftr-332	2569	2	irs	ORG
ftr-332	2569	3	two	CARDINAL
ftr-332	2571	1	llc v. commissioner	ORG
ftr-332	2571	2	591	CARDINAL
ftr-332	2571	3	649	CARDINAL
ftr-332	2571	4	d.c	GPE
ftr-332	2571	5	cir	ORG
ftr-332	2571	6	2010	DATE
ftr-332	2571	7	aff’g	GPE
ftr-332	2572	1	131	CARDINAL
ftr-332	2572	2	304	CARDINAL
ftr-332	2572	3	florida	GPE
ftr-332	2574	1	12:5	CARDINAL
ftr-332	2577	1	four	CARDINAL
ftr-332	2578	1	goeke	PERSON
ftr-332	2578	2	irs	ORG
ftr-332	2579	1	holmes	PERSON
ftr-332	2579	2	holmes	PERSON
ftr-332	2579	3	one	CARDINAL
ftr-332	2580	1	holmes	PERSON
ftr-332	2581	1	6	CARDINAL
ftr-332	2581	2	109	CARDINAL
ftr-332	2581	3	2012-375	DATE
ftr-332	2581	4	10th	ORDINAL
ftr-332	2582	1	irs	ORG
ftr-332	2583	1	1991	DATE
ftr-332	2583	2	irs	ORG
ftr-332	2584	1	1995	DATE
ftr-332	2584	2	irs	ORG
ftr-332	2584	3	irs	ORG
ftr-332	2585	1	2001	DATE
ftr-332	2586	1	the one year	DATE
ftr-332	2586	2	irs	ORG
ftr-332	2586	3	one year	DATE
ftr-332	2587	1	1991	DATE
ftr-332	2588	1	one year	DATE
ftr-332	2589	1	2012	DATE
ftr-332	2589	2	305 g.	QUANTITY
ftr-332	2589	3	2011	DATE
ftr-332	2591	1	1	CARDINAL
ftr-332	2593	1	god	PERSON
ftr-332	2594	1	wells fargo & co.	ORG
ftr-332	2594	2	united states	GPE
ftr-332	2594	3	641	CARDINAL
ftr-332	2594	4	1319	CARDINAL
ftr-332	2594	5	fed	ORG
ftr-332	2594	6	cir	PERSON
ftr-332	2595	1	4/15/11	ORG
ftr-332	2596	1	wells fargo	ORG
ftr-332	2598	1	bryson‘s	PERSON
ftr-332	2600	1	wells fargo	ORG
ftr-332	2602	1	wells fargo	ORG
ftr-332	2603	1	wells fargo	ORG
ftr-332	2604	1	2	CARDINAL
ftr-332	2604	2	twenty first	CARDINAL
ftr-332	2606	1	132 t.c	QUANTITY
ftr-332	2606	2	37	DATE
ftr-332	2606	3	2009	DATE
ftr-332	2607	1	twenty first	CARDINAL
ftr-332	2608	1	october 2001	DATE
ftr-332	2608	2	freddie mac	ORG
ftr-332	2608	3	306	CARDINAL
ftr-332	2608	4	florida	GPE
ftr-332	2610	1	12:5	CARDINAL
ftr-332	2611	1	any business day	DATE
ftr-332	2611	2	january 15, 2003	DATE
ftr-332	2611	3	july 1 or december 2, 2002	DATE
ftr-332	2612	1	$1.64 billion	MONEY
ftr-332	2612	2	$1.64 billion	MONEY
ftr-332	2613	1	$1.64 billion	MONEY
ftr-332	2614	1	december 2002	DATE
ftr-332	2614	2	$7.8 million	MONEY
ftr-332	2614	3	$1.64 billion	MONEY
ftr-332	2615	1	january 15, 2003	DATE
ftr-332	2615	2	$1.69 billion	MONEY
ftr-332	2616	1	$1.68 billion	MONEY
ftr-332	2616	2	$1.64 billion	MONEY
ftr-332	2616	3	$13.6 million	MONEY
ftr-332	2617	1	$50 million	MONEY
ftr-332	2617	2	$33 million	MONEY
ftr-332	2618	1	kroupa	PERSON
ftr-332	2618	2	1058	CARDINAL
ftr-332	2619	1	1058	DATE
ftr-332	2619	2	1	CARDINAL
ftr-332	2619	3	2	CARDINAL
ftr-332	2619	4	3	CARDINAL
ftr-332	2621	1	three	CARDINAL
ftr-332	2623	1	kroupa	PERSON
ftr-332	2623	2	third	ORDINAL
ftr-332	2625	1	2001	DATE
ftr-332	2625	2	2003	DATE
ftr-332	2625	3	$13.5 million	MONEY
ftr-332	2626	1	2012	DATE
ftr-332	2626	2	307	CARDINAL
ftr-332	2627	1	2001	DATE
ftr-332	2627	2	first	ORDINAL
ftr-332	2628	1	the relevant years	DATE
ftr-332	2629	1	a.	PERSON
ftr-332	2631	1	658	CARDINAL
ftr-332	2631	2	992	CARDINAL
ftr-332	2631	3	9th	ORDINAL
ftr-332	2632	1	ninth	ORDINAL
ftr-332	2633	1	first	ORDINAL
ftr-332	2633	2	at least 250 days	DATE
ftr-332	2633	3	as long as	DATE
ftr-332	2633	4	450 days	DATE
ftr-332	2633	5	1058	CARDINAL
ftr-332	2636	1	two days	DATE
ftr-332	2636	2	approximately 450 days	DATE
ftr-332	2637	1	several months later	DATE
ftr-332	2639	1		CARDINAL
ftr-332	2640	1	one	CARDINAL
ftr-332	2640	2	$1.6 billion	MONEY
ftr-332	2640	3		CARDINAL
ftr-332	2641	1	308	CARDINAL
ftr-332	2641	2	florida	GPE
ftr-332	2642	1	12:5	CARDINAL
ftr-332	2642	2	irs	ORG
ftr-332	2642	3	treasury	ORG
ftr-332	2643	1		CARDINAL
ftr-332	2643	2	1058	DATE
ftr-332	2643	3	1058	DATE
ftr-332	2646	1	refco‘s	ORG
ftr-332	2646	2		CARDINAL
ftr-332	2647	1	1058	DATE
ftr-332	2647	2	more than one year	DATE
ftr-332	2648	1	3	CARDINAL
ftr-332	2649	1	rovakat	GPE
ftr-332	2649	2	llc	GPE
ftr-332	2650	1	t.c.	PERSON
ftr-332	2651	1	2011-25	DATE
ftr-332	2651	2	9/20/11	CARDINAL
ftr-332	2652	1	lance o. valdez	PERSON
ftr-332	2653	1	rovakat	PERSON
ftr-332	2653	2	icp	PERSON
ftr-332	2653	3	delaware	GPE
ftr-332	2653	4	99.6 percent	PERCENT
ftr-332	2653	5	hovnanian	PERSON
ftr-332	2653	6	icp	ORG
ftr-332	2654	1	icp	ORG
ftr-332	2654	2	rovakat	PERSON
ftr-332	2654	3	icp 50,000 swiss francs	MONEY
ftr-332	2654	4	34,185	MONEY
ftr-332	2654	5	icp	PERSON
ftr-332	2654	6	rovakat	PERSON
ftr-332	2654	7	$5.8 million	MONEY
ftr-332	2655	1	one month later	DATE
ftr-332	2655	2	hovnanian	PERSON
ftr-332	2655	3	90 percent	PERCENT
ftr-332	2655	4	icp‘s	ORG
ftr-332	2655	5	rovakat	GPE
ftr-332	2655	6	30,776	MONEY
ftr-332	2656	1	the next day	DATE
ftr-332	2656	2	rovakat	PERSON
ftr-332	2656	3	30,776	MONEY
ftr-332	2656	4	5,769,532	MONEY
ftr-332	2657	1	irs	ORG
ftr-332	2657	2	seven	CARDINAL
ftr-332	2657	3	three	CARDINAL
ftr-332	2657	4	700	CARDINAL
ftr-332	2657	5	over 600	CARDINAL
ftr-332	2657	6		CARDINAL
ftr-332	2657	7	one	CARDINAL
ftr-332	2657	8	icp‘s	ORG
ftr-332	2658	1	icp	ORG
ftr-332	2659	1	icp	ORG
ftr-332	2659	2	2012	DATE
ftr-332	2659	3	309 	CARDINAL
ftr-332	2660	1	two	CARDINAL
ftr-332	2661	1		CARDINAL
ftr-332	2661	2	rovakat	PERSON
ftr-332	2661	3	650,000	MONEY
ftr-332	2662	1		CARDINAL
ftr-332	2662	2	6662	DATE
ftr-332	2662	3	de castro	PERSON
ftr-332	2662	4	west,	GPE
ftr-332	2662	5	sidley	GPE
ftr-332	2662	6	austin	GPE
ftr-332	2663	1	hovnanian	PERSON
ftr-332	2664	1	austin	GPE
ftr-332	2664	2	valdez	ORG
ftr-332	2664	3	icp	PERSON
ftr-332	2664	4	hovnanian	NORP
ftr-332	2664	5	rovakat	PERSON
ftr-332	2665	1	4	CARDINAL
ftr-332	2667	1	v. united states	GPE
ftr-332	2667	2	658	CARDINAL
ftr-332	2667	3	276	CARDINAL
ftr-332	2667	4	2d	DATE
ftr-332	2668	1	9/27/11	CARDINAL
ftr-332	2669	1	24,337,623	MONEY
ftr-332	2669	2	nine	CARDINAL
ftr-332	2670	1	multimillion dollar	MONEY
ftr-332	2673	1	5	CARDINAL
ftr-332	2673	2	culbertson	PERSON
ftr-332	2675	1	southgate master fund	PERSON
ftr-332	2675	2	llc	ORG
ftr-332	2675	3	united states	GPE
ftr-332	2675	4	659	CARDINAL
ftr-332	2675	5	466	CARDINAL
ftr-332	2675	6	5th	ORDINAL
ftr-332	2676	1	9/30/11	CARDINAL
ftr-332	2677	1	fifth	ORDINAL
ftr-332	2677	2	chinese	NORP
ftr-332	2677	3	npl	PERSON
ftr-332	2678	1	approximately $19.4 million	MONEY
ftr-332	2678	2	npls	NORP
ftr-332	2678	3	310	CARDINAL
ftr-332	2678	4	florida	GPE
ftr-332	2679	1	12:5	CARDINAL
ftr-332	2679	2	approximately $210 million	MONEY
ftr-332	2681	1	over $180 million	MONEY
ftr-332	2682	1	fifth	ORDINAL
ftr-332	2683	1	v. united states	GPE
ftr-332	2683	2	568	CARDINAL
ftr-332	2683	3	537	CARDINAL
ftr-332	2683	4	5th	ORDINAL
ftr-332	2683	5	2009	DATE
ftr-332	2684	1	southgate	PERSON
ftr-332	2684	2	v. culbertson	PERSON
ftr-332	2684	3	337	CARDINAL
ftr-332	2684	4	733	CARDINAL
ftr-332	2684	5	1949	DATE
ftr-332	2686	1	npls	NORP
ftr-332	2689	1	6	CARDINAL
ftr-332	2690	1	wfc holdings corp.	ORG
ftr-332	2690	2	v. united states	GPE
ftr-332	2690	3	108	CARDINAL
ftr-332	2690	4	2011-6531	DATE
ftr-332	2690	5	d.	NORP
ftr-332	2691	1	9/30/11	CARDINAL
ftr-332	2692	1	united states	GPE
ftr-332	2692	2	454	CARDINAL
ftr-332	2692	3	1340	CARDINAL
ftr-332	2692	4	fed	ORG
ftr-332	2692	5	cir. 2006	ORG
ftr-332	2693	1	549	CARDINAL
ftr-332	2693	2	1261	CARDINAL
ftr-332	2693	3	2007	DATE
ftr-332	2694	1	kpmg opis	ORG
ftr-332	2695	1	blum v. commissioner	PERSON
ftr-332	2695	2	t.c.	PERSON
ftr-332	2696	1	2012-16	DATE
ftr-332	2696	2	$45 million	MONEY
ftr-332	2696	3	kpmg opis	ORG
ftr-332	2697	1	6662	DATE
ftr-332	2698	1	b.	PERSON
ftr-332	2698	2	―tax	NORP
ftr-332	2698	3	1	CARDINAL
ftr-332	2700	1	100 percent	PERCENT
ftr-332	2700	2	40 percent	PERCENT
ftr-332	2701	1	2012	DATE
ftr-332	2701	2	311	CARDINAL
ftr-332	2703	1	congress	ORG
ftr-332	2704	1	2010	DATE
ftr-332	2704	2	several decades	DATE
ftr-332	2705	1		CARDINAL
ftr-332	2705	2	early in the first decade of this century	DATE
ftr-332	2705	3	the past ten years	DATE
ftr-332	2706	1	several decades	DATE
ftr-332	2707	1	the supreme court	ORG
ftr-332	2707	2	supreme court‘s	ORG
ftr-332	2707	3	united states	GPE
ftr-332	2707	4	364	CARDINAL
ftr-332	2707	5	361	CARDINAL
ftr-332	2707	6	1960	DATE
ftr-332	2707	7	supreme court‘s	ORG
ftr-332	2707	8	499	CARDINAL
ftr-332	2707	9	554	CARDINAL
ftr-332	2707	10	1991	DATE
ftr-332	2707	11	frank lyon co.	ORG
ftr-332	2707	12	v. united states	PERSON
ftr-332	2707	13	435	CARDINAL
ftr-332	2707	14	561	CARDINAL
ftr-332	2707	15	1978	DATE
ftr-332	2709	1	v. united states	GPE
ftr-332	2710	1	62	CARDINAL
ftr-332	2712	1	716	CARDINAL
ftr-332	2712	2	2004	DATE
ftr-332	2712	3	454	CARDINAL
ftr-332	2712	4	1340	CARDINAL
ftr-332	2712	5	fed	ORG
ftr-332	2712	6	cir. 2006	ORG
ftr-332	2713	1	127	CARDINAL
ftr-332	2713	2	s. ct	PERSON
ftr-332	2713	3	1261	CARDINAL
ftr-332	2713	4	2007	DATE
ftr-332	2713	5	2010,‖	CARDINAL
ftr-332	2713	6	act,‖ 144	PRODUCT
ftr-332	2713	7	jcx-18-10 3/21/10	ORG
ftr-332	2715	1	the years	DATE
ftr-332	2715	2	united states	GPE
ftr-332	2715	3	supra	PERSON
ftr-332	2717	1	312	CARDINAL
ftr-332	2717	2	florida	GPE
ftr-332	2719	1	12:5	CARDINAL
ftr-332	2721	1		CARDINAL
ftr-332	2721	2	frank lyon co.	ORG
ftr-332	2721	3	v. united states	PERSON
ftr-332	2721	4	435	CARDINAL
ftr-332	2721	5	561	CARDINAL
ftr-332	2721	6	1978	DATE
ftr-332	2723	1		CARDINAL
ftr-332	2723	2	4	CARDINAL
ftr-332	2723	3	two	CARDINAL
ftr-332	2724	1	1	CARDINAL
ftr-332	2724	2	2	CARDINAL
ftr-332	2725	1	united states	GPE
ftr-332	2725	2	568	CARDINAL
ftr-332	2725	3	537	CARDINAL
ftr-332	2725	4	5th	ORDINAL
ftr-332	2725	5	2009	DATE
ftr-332	2725	6	pasternak v. commissioner	PERSON
ftr-332	2725	7	990	CARDINAL
ftr-332	2725	8	893	CARDINAL
ftr-332	2725	9	898	CARDINAL
ftr-332	2725	10	6th	ORDINAL
ftr-332	2725	11	1993	DATE
ftr-332	2725	12	james v. commissioner	PERSON
ftr-332	2725	13	899 f.2d	MONEY
ftr-332	2725	14	905	CARDINAL
ftr-332	2725	15	10th	ORDINAL
ftr-332	2725	16	1990	DATE
ftr-332	2725	17	new phoenix sunrise corp.	ORG
ftr-332	2726	1	132 t.c	QUANTITY
ftr-332	2726	2	161	CARDINAL
ftr-332	2726	3	2009	DATE
ftr-332	2727	1	ies industries v. united states	ORG
ftr-332	2727	2	253	CARDINAL
ftr-332	2727	3	350	CARDINAL
ftr-332	2727	4	358	CARDINAL
ftr-332	2727	5	8th	ORDINAL
ftr-332	2727	6	2001	DATE
ftr-332	2727	7	toyota	ORG
ftr-332	2727	8	world, inc.	ORG
ftr-332	2728	1	752 f.2d	MONEY
ftr-332	2728	2	89	CARDINAL
ftr-332	2728	3	4th	ORDINAL
ftr-332	2728	4	1985	DATE
ftr-332	2728	5	1	CARDINAL
ftr-332	2728	6	2	CARDINAL
ftr-332	2729	1	third	ORDINAL
ftr-332	2729	2	157	CARDINAL
ftr-332	2729	3	231	CARDINAL
ftr-332	2729	4	3d	CARDINAL
ftr-332	2729	5	1998	DATE
ftr-332	2730	1	526	CARDINAL
ftr-332	2730	2	1999	DATE
ftr-332	2730	3	―these	NORP
ftr-332	2730	4	two	CARDINAL
ftr-332	2730	5	4	CARDINAL
ftr-332	2731	1	ira	PERSON
ftr-332	2731	2	frank lyon	PERSON
ftr-332	2732	1	marty	PERSON
ftr-332	2732	2	dan	PERSON
ftr-332	2733	1	2012	DATE
ftr-332	2733	2	313	CARDINAL
ftr-332	2735	1	knetsch v. united states	ORG
ftr-332	2735	2	364	CARDINAL
ftr-332	2735	3	361	CARDINAL
ftr-332	2735	4	1960	DATE
ftr-332	2735	5	goldstein v. commissioner	PERSON
ftr-332	2735	6	364	CARDINAL
ftr-332	2735	7	734	CARDINAL
ftr-332	2735	8	2d	DATE
ftr-332	2735	9	1966	DATE
ftr-332	2736	1	385	CARDINAL
ftr-332	2736	2	1967	DATE
ftr-332	2738	1	sheldon v. commissioner	PERSON
ftr-332	2738	2	94	CARDINAL
ftr-332	2738	3	738	CARDINAL
ftr-332	2738	4	1990	DATE
ftr-332	2741	1	v. united states	GPE
ftr-332	2742	1	454	CARDINAL
ftr-332	2742	2	1340	CARDINAL
ftr-332	2742	3	fed	ORG
ftr-332	2742	4	cir. 2006	ORG
ftr-332	2743	1	127	CARDINAL
ftr-332	2743	2	s. ct	PERSON
ftr-332	2743	3	1261	CARDINAL
ftr-332	2743	4	2007	DATE
ftr-332	2744	1	american electric power, inc.	ORG
ftr-332	2744	2	v. united states	GPE
ftr-332	2744	3	136	CARDINAL
ftr-332	2744	4	f. supp	PERSON
ftr-332	2745	1	2d 762	CARDINAL
ftr-332	2745	2	326	CARDINAL
ftr-332	2745	3	6th	ORDINAL
ftr-332	2745	4	2003	DATE
ftr-332	2745	5	wells fargo & company	ORG
ftr-332	2745	6	united states	GPE
ftr-332	2745	7	91	CARDINAL
ftr-332	2746	1	35 (2010	DATE
ftr-332	2748	1		CARDINAL
ftr-332	2751	1	2010,‖	CARDINAL
ftr-332	2751	2	act,‖ 152	PRODUCT
ftr-332	2751	3	jcx-18-10 3/21/10	ORG
ftr-332	2753	1	153	CARDINAL
ftr-332	2754	1	d.	NORP
ftr-332	2754	2	155	CARDINAL
ftr-332	2755	1		CARDINAL
ftr-332	2755	2	one	CARDINAL
ftr-332	2755	3	1	CARDINAL
ftr-332	2755	4	314	CARDINAL
ftr-332	2755	5	florida	GPE
ftr-332	2757	1	12:5	CARDINAL
ftr-332	2757	2	2	CARDINAL
ftr-332	2758	1	second	ORDINAL
ftr-332	2758	2	2345	CARDINAL
ftr-332	2758	3	110th	ORDINAL
ftr-332	2759	1	2007	DATE
ftr-332	2759	2	2	CARDINAL
ftr-332	2759	3	1st	ORDINAL
ftr-332	2760	1	2003	DATE
ftr-332	2762	1	1	CARDINAL
ftr-332	2762	2	2	CARDINAL
ftr-332	2762	3	toyota	ORG
ftr-332	2762	4	752 f.2d	MONEY
ftr-332	2762	5	89	CARDINAL
ftr-332	2762	6	4th	ORDINAL
ftr-332	2762	7	1985	DATE
ftr-332	2762	8	ies industries, inc.	ORG
ftr-332	2762	9	v. united states	GPE
ftr-332	2762	10	253	CARDINAL
ftr-332	2762	11	350	CARDINAL
ftr-332	2762	12	353	CARDINAL
ftr-332	2762	13	8th	ORDINAL
ftr-332	2762	14	2001	DATE
ftr-332	2763	1	section 7701(o)(5)(d	LAW
ftr-332	2764	1	section 7701(o)(2	ORG
ftr-332	2767	1	2345	CARDINAL
ftr-332	2767	2	110th	ORDINAL
ftr-332	2768	1	2007	DATE
ftr-332	2768	2	2	CARDINAL
ftr-332	2768	3	1st	ORDINAL
ftr-332	2769	1	2003	DATE
ftr-332	2771	1		CARDINAL
ftr-332	2772	1	consolidated edison co.	ORG
ftr-332	2772	2	new york	GPE
ftr-332	2772	3	united states	GPE
ftr-332	2772	4	90	CARDINAL
ftr-332	2772	5	fed	ORG
ftr-332	2774	1	228	CARDINAL
ftr-332	2774	2	2009	DATE
ftr-332	2774	3	2012	DATE
ftr-332	2774	4	315	CARDINAL
ftr-332	2780	1	section 7701(o)(5)(b	LAW
ftr-332	2780	2	―transactions	ORG
ftr-332	2783	1	2010,‖	CARDINAL
ftr-332	2783	2	act,‖ 152-153	PERSON
ftr-332	2783	3	jcx-18-10 3/21/10	ORG
ftr-332	2783	4	1	CARDINAL
ftr-332	2783	5	2	CARDINAL
ftr-332	2783	6	u.s.	GPE
ftr-332	2783	7	3	CARDINAL
ftr-332	2783	8	4	CARDINAL
ftr-332	2783	9	section 482	LAW
ftr-332	2784	1		CARDINAL
ftr-332	2785	1		CARDINAL
ftr-332	2786	1	2345	CARDINAL
ftr-332	2786	2	110th	ORDINAL
ftr-332	2787	1	2007	DATE
ftr-332	2787	2	2	CARDINAL
ftr-332	2787	3	1st	ORDINAL
ftr-332	2788	1	2003	DATE
ftr-332	2790	1	316	CARDINAL
ftr-332	2790	2	florida	GPE
ftr-332	2791	1	12:5	CARDINAL
ftr-332	2792	1		CARDINAL
ftr-332	2793	1	6664(c)(2	CARDINAL
ftr-332	2793	2	20 percent	PERCENT
ftr-332	2795	1	40 percent	PERCENT
ftr-332	2797	1	6664(i	CARDINAL
ftr-332	2799	1	6664(d)(2	CARDINAL
ftr-332	2800	1	section 6662a(e)(2	LAW
ftr-332	2800	2	40 percent	PERCENT
ftr-332	2802	1	6676(c	CARDINAL
ftr-332	2803	1	―every	PRODUCT
ftr-332	2803	2	6664(c)(2	CARDINAL
ftr-332	2804	1		CARDINAL
ftr-332	2804	2	3/30/10	CARDINAL
ftr-332	2805	1	a. better	PERSON
ftr-332	2806	1	irs	ORG
ftr-332	2807	1	2010-62	DATE
ftr-332	2807	2	2010-2	DATE
ftr-332	2808	1	411	CARDINAL
ftr-332	2809	1	irs	ORG
ftr-332	2809	2	two	CARDINAL
ftr-332	2810	1	irs	ORG
ftr-332	2810	2	2012	DATE
ftr-332	2810	3	317	CARDINAL
ftr-332	2811	1	irs	ORG
ftr-332	2812	1	irs	ORG
ftr-332	2812	2		CARDINAL
ftr-332	2813	1	6621(i	CARDINAL
ftr-332	2815	1	8275-r. b.	DATE
ftr-332	2815	2	irs	ORG
ftr-332	2817	1	lb&i-4-0711-015	ORG
ftr-332	2818	1	7/15/11	CARDINAL
ftr-332	2819	1	irs	ORG
ftr-332	2820	1	three	CARDINAL
ftr-332	2821	1		CARDINAL
ftr-332	2821	2	three	CARDINAL
ftr-332	2821	3	1	CARDINAL
ftr-332	2821	4	first	ORDINAL
ftr-332	2822	1	2) second	DATE
ftr-332	2823	1	3) third	CARDINAL
ftr-332	2824	1	1	CARDINAL
ftr-332	2824	2	2	CARDINAL
ftr-332	2824	3	3	CARDINAL
ftr-332	2824	4	318	CARDINAL
ftr-332	2824	5	florida	GPE
ftr-332	2825	1	12:5	CARDINAL
ftr-332	2825	2	4	CARDINAL
ftr-332	2825	3	5	CARDINAL
ftr-332	2825	4	third	ORDINAL
ftr-332	2825	5	6	CARDINAL
ftr-332	2825	6	7	CARDINAL
ftr-332	2825	7	9	CARDINAL
ftr-332	2825	8	10	CARDINAL
ftr-332	2825	9	11	CARDINAL
ftr-332	2825	10	12	CARDINAL
ftr-332	2825	11	tax years	DATE
ftr-332	2825	12	13	CARDINAL
ftr-332	2825	13	14	CARDINAL
ftr-332	2825	14	15	CARDINAL
ftr-332	2825	15	16	CARDINAL
ftr-332	2825	16	17	CARDINAL
ftr-332	2825	17	18	CARDINAL
ftr-332	2826	1		CARDINAL
ftr-332	2826	2	1	CARDINAL
ftr-332	2826	3	2	CARDINAL
ftr-332	2826	4	3	CARDINAL
ftr-332	2826	5	4	CARDINAL
ftr-332	2826	6	third	ORDINAL
ftr-332	2826	7	5	CARDINAL
ftr-332	2826	8	6	CARDINAL
ftr-332	2826	9	7	CARDINAL
ftr-332	2826	10	9	CARDINAL
ftr-332	2826	11	2012	DATE
ftr-332	2826	12	319	CARDINAL
ftr-332	2826	13	10	CARDINAL
ftr-332	2826	14	11	CARDINAL
ftr-332	2826	15	12	CARDINAL
ftr-332	2826	16	13	CARDINAL
ftr-332	2826	17	14	CARDINAL
ftr-332	2826	18	15	CARDINAL
ftr-332	2826	19	16	CARDINAL
ftr-332	2826	20	17	CARDINAL
ftr-332	2827	1		CARDINAL
ftr-332	2827	2	seven	CARDINAL
ftr-332	2827	3	1	CARDINAL
ftr-332	2829	1	2	CARDINAL
ftr-332	2831	1	3	CARDINAL
ftr-332	2833	1	4	CARDINAL
ftr-332	2833	2	congress	ORG
ftr-332	2835	1	5	CARDINAL
ftr-332	2838	1	320	CARDINAL
ftr-332	2838	2	florida	GPE
ftr-332	2839	1	12:5	CARDINAL
ftr-332	2839	2	6	CARDINAL
ftr-332	2842	1	7	CARDINAL
ftr-332	2844	1		CARDINAL
ftr-332	2845	1	examiner	ORG
ftr-332	2846	1		CARDINAL
ftr-332	2847	1	6676	DATE
ftr-332	2848	1		CARDINAL
ftr-332	2850	1	such.‖ c. ―i’m	ORG
ftr-332	2852	1	mark silverman	PERSON
ftr-332	2852	2	2011	DATE
ftr-332	2852	3	137	CARDINAL
ftr-332	2852	4	deborah butler	PERSON
ftr-332	2853	1	2011	DATE
ftr-332	2854	1	2012	DATE
ftr-332	2854	2	321	CARDINAL
ftr-332	2854	3	d.	NORP
ftr-332	2855	1	1	CARDINAL
ftr-332	2857	1	gustashaw	PERSON
ftr-332	2857	2	t.c.	PERSON
ftr-332	2858	1	2011	CARDINAL
ftr-332	2858	2	195	CARDINAL
ftr-332	2858	3	8/11/11	CARDINAL
ftr-332	2859	1	halpern	PERSON
ftr-332	2859	2	over $1,000,000	MONEY
ftr-332	2859	3	brown & wood	ORG
ftr-332	2860	1	halpern	PERSON
ftr-332	2860	2	―too	NORP
ftr-332	2860	3	9,938,324	MONEY
ftr-332	2860	4	only $800,000	MONEY
ftr-332	2862	1	irs	ORG
ftr-332	2864	1		CARDINAL
ftr-332	2865	1	halpern	PERSON
ftr-332	2865	2	the brown & wood	ORG
ftr-332	2865	3	brown & wood	ORG
ftr-332	2865	4	brown & wood	ORG
ftr-332	2866	1	brown & wood	ORG
ftr-332	2866	2	brown & wood	ORG
ftr-332	2867	1	brown & wood	ORG
ftr-332	2867	2	2	CARDINAL
ftr-332	2867	3	hourly	TIME
ftr-332	2867	4	6662	DATE
ftr-332	2867	5	―too	PERSON
ftr-332	2867	6	martin	PERSON
ftr-332	2867	7	1999	DATE
ftr-332	2867	8	united states	GPE
ftr-332	2867	9	108	CARDINAL
ftr-332	2867	10	2011-6693	DATE
ftr-332	2867	11	n.d. cal	GPE
ftr-332	2869	1	the san francisco chronicle heirs	ORG
ftr-332	2869	2	more than $300 million	MONEY
ftr-332	2869	3	2000	DATE
ftr-332	2870	1	hamilton	PERSON
ftr-332	2870	2	1	CARDINAL
ftr-332	2870	3	322	CARDINAL
ftr-332	2870	4	florida	GPE
ftr-332	2871	1	12:5	CARDINAL
ftr-332	2871	2	752	CARDINAL
ftr-332	2871	3	2	CARDINAL
ftr-332	2871	4	3	CARDINAL
ftr-332	2871	5	165	CARDINAL
ftr-332	2872	1		CARDINAL
ftr-332	2873	1	peter folger	PERSON
ftr-332	2873	2	martin	PERSON
ftr-332	2873	3	[francis martin	PERSON
ftr-332	2873	4	san francisco	GPE
ftr-332	2873	5	richard sideman	PERSON
ftr-332	2873	6	harvard	ORG
ftr-332	2873	7	nyu	ORG
ftr-332	2874	1	r.j.	PERSON
ftr-332	2875	1	jp morgan	ORG
ftr-332	2875	2	pwc	ORG
ftr-332	2875	3	r.j.	ORG
ftr-332	2875	4	―greenlight[ed],‖ i.e.	DATE
ftr-332	2876	1	6662	DATE
ftr-332	2876	2	hamilton	PERSON
ftr-332	2878	1	folger	PERSON
ftr-332	2878	2	martin	PERSON
ftr-332	2878	3	sideman	PERSON
ftr-332	2878	4	rubinstein	PERSON
ftr-332	2879	1	sideman	PERSON
ftr-332	2879	2	rubinstein	PERSON
ftr-332	2879	3	folger	PERSON
ftr-332	2879	4	martin	PERSON
ftr-332	2881	1	rubinstein‘s	PERSON
ftr-332	2883	1	sideman	PERSON
ftr-332	2883	2	martin	PERSON
ftr-332	2883	3	arthur andersen	PERSON
ftr-332	2883	4	pwc	ORG
ftr-332	2884	1	pwc	ORG
ftr-332	2884	2	rubinstein	PERSON
ftr-332	2884	3	2012	DATE
ftr-332	2884	4	323	CARDINAL
ftr-332	2885	1	folger	PERSON
ftr-332	2885	2	martin	PERSON
ftr-332	2885	3	sideman‘s	NORP
ftr-332	2885	4	sideman	PERSON
ftr-332	2886	1	rubinstein	ORG
ftr-332	2886	2	sideman	PERSON
ftr-332	2887	1	sideman‘s	PERSON
ftr-332	2887	2	folger	PERSON
ftr-332	2887	3	martin	PERSON
ftr-332	2887	4	sideman‘s	PERSON
ftr-332	2888	1	sideman‘s	PERSON
ftr-332	2890	1	sideman	PERSON
ftr-332	2891	1		CARDINAL
ftr-332	2891	2	hamilton	PERSON
ftr-332	2891	3	hourly	TIME
ftr-332	2892	1		CARDINAL
ftr-332	2892	2	sideman‘s	NORP
ftr-332	2892	3	sideman‘s	PERSON
ftr-332	2895	1	united states	GPE
ftr-332	2895	2	469	CARDINAL
ftr-332	2895	3	241	CARDINAL
ftr-332	2895	4	250	CARDINAL
ftr-332	2895	5	105	CARDINAL
ftr-332	2895	6	s. ct	PERSON
ftr-332	2895	7	687	CARDINAL
ftr-332	2895	8	83	CARDINAL
ftr-332	2895	9	l. ed	PERSON
ftr-332	2896	1	2d 622	CARDINAL
ftr-332	2896	2	1985	DATE
ftr-332	2897	1	324	CARDINAL
ftr-332	2897	2	florida	GPE
ftr-332	2898	1	12:5	CARDINAL
ftr-332	2900	1	folger	PERSON
ftr-332	2900	2	martin	PERSON
ftr-332	2901	1	first	ORDINAL
ftr-332	2901	2	folger	PERSON
ftr-332	2901	3	martin	PERSON
ftr-332	2901	4	$315.7 million	MONEY
ftr-332	2901	5	$0.9 million	MONEY
ftr-332	2901	6	―too	PERSON
ftr-332	2901	7	608	CARDINAL
ftr-332	2901	8	1383	CARDINAL
ftr-332	2902	1	cpc	ORG
ftr-332	2903	1	2000-44	DATE
ftr-332	2903	2	―tax	NORP
ftr-332	2904	1	folger	PERSON
ftr-332	2904	2	martin	PERSON
ftr-332	2905	1	folger	PERSON
ftr-332	2905	2	martin	PERSON
ftr-332	2908	1	1.6664-4(b)(1	CARDINAL
ftr-332	2909	1	folger	PERSON
ftr-332	2909	2	martin	PERSON
ftr-332	2910	1	3	CARDINAL
ftr-332	2910	2	2001	DATE
ftr-332	2910	3	6662(h	DATE
ftr-332	2910	4	40-percent	PERCENT
ftr-332	2910	5	years	DATE
ftr-332	2911	1	bergman v. commissioner	PERSON
ftr-332	2911	2	137	CARDINAL
ftr-332	2911	3	136	CARDINAL
ftr-332	2912	1	kpmg	GPE
ftr-332	2912	2	two	CARDINAL
ftr-332	2912	3	sos	ORG
ftr-332	2912	4	kpmg	ORG
ftr-332	2912	5	200044	DATE
ftr-332	2912	6	2000-2	DATE
ftr-332	2912	7	255	CARDINAL
ftr-332	2913	1	irs	ORG
ftr-332	2913	2	kpmg	ORG
ftr-332	2913	3	2000-44	DATE
ftr-332	2913	4	2012	DATE
ftr-332	2913	5	325	CARDINAL
ftr-332	2914	1	kpmg	ORG
ftr-332	2914	2	2000	DATE
ftr-332	2914	3	2001	DATE
ftr-332	2915	1	sos	ORG
ftr-332	2915	2	irs	ORG
ftr-332	2915	3	kpmg	GPE
ftr-332	2916	1	irs	ORG
ftr-332	2917	1	1.6664-2(c)(3	CARDINAL
ftr-332	2917	2	20-percent	PERCENT
ftr-332	2918	1	irs	ORG
ftr-332	2918	2	40-percent	PERCENT
ftr-332	2919	1	kroupa	PERSON
ftr-332	2919	2	irs	ORG
ftr-332	2919	3	6700	CARDINAL
ftr-332	2920	1	1.6664-2(c)(3)(ii	CARDINAL
ftr-332	2921	1	irs	ORG
ftr-332	2921	2	kpmg	ORG
ftr-332	2922	1	first	ORDINAL
ftr-332	2923	1	irs	ORG
ftr-332	2923	2	2000	DATE
ftr-332	2923	3	kpmg	ORG
ftr-332	2923	4	2000-44	DATE
ftr-332	2924	1	2000-44	DATE
ftr-332	2924	2	kpmg	ORG
ftr-332	2924	3	kpmg	ORG
ftr-332	2924	4	2000-44	DATE
ftr-332	2925	1	2001	DATE
ftr-332	2926	1	second	ORDINAL
ftr-332	2927	1	mccrary v. commissioner	PERSON
ftr-332	2927	2	92	CARDINAL
ftr-332	2927	3	827	CARDINAL
ftr-332	2927	4	1989	DATE
ftr-332	2927	5	irs	ORG
ftr-332	2927	6	t.c.	PERSON
ftr-332	2928	1	1990-619	DATE
ftr-332	2928	2	irs	ORG
ftr-332	2929	1	property‘‖	ORG
ftr-332	2929	2	326	CARDINAL
ftr-332	2929	3	florida	GPE
ftr-332	2931	1	12:5	CARDINAL
ftr-332	2932	1	1	CARDINAL
ftr-332	2933	1	united states	GPE
ftr-332	2933	2	644	CARDINAL
ftr-332	2933	3	406	CARDINAL
ftr-332	2933	4	d.c	GPE
ftr-332	2933	5	cir	ORG
ftr-332	2934	1	5/6/11	CARDINAL
ftr-332	2935	1	509	CARDINAL
ftr-332	2935	2	irs	ORG
ftr-332	2936	1	one	CARDINAL
ftr-332	2936	2	foundation‘s	PERSON
ftr-332	2936	3	christian	NORP
ftr-332	2936	4	christian	NORP
ftr-332	2938	1	one	CARDINAL
ftr-332	2939	1	irs	ORG
ftr-332	2939	2	1	CARDINAL
ftr-332	2942	1	81-43	CARDINAL
ftr-332	2942	2	1	CARDINAL
ftr-332	2942	3	350	CARDINAL
ftr-332	2943	1	foundation‘s	PERSON
ftr-332	2946	1	foundation‘s	PERSON
ftr-332	2946	2		CARDINAL
ftr-332	2947	1	regulation.‖	NORP
ftr-332	2947	2	v. robbins	PERSON
ftr-332	2947	3	519	CARDINAL
ftr-332	2947	4	452	CARDINAL
ftr-332	2947	5	461 2012	DATE
ftr-332	2947	6	327	CARDINAL
ftr-332	2947	7	1997	DATE
ftr-332	2948	1	first	ORDINAL
ftr-332	2949	1	chase bank usa	ORG
ftr-332	2949	2	n.a.	GPE
ftr-332	2950	1	mccoy	PERSON
ftr-332	2950	2	131	CARDINAL
ftr-332	2950	3	s. ct	PERSON
ftr-332	2950	4	871	CARDINAL
ftr-332	2950	5	2011	DATE
ftr-332	2950	6	bigelow v. dep’t	PERSON
ftr-332	2950	7	217	CARDINAL
ftr-332	2950	8	875	CARDINAL
ftr-332	2950	9	878	CARDINAL
ftr-332	2950	10	d.c	GPE
ftr-332	2950	11	2000	DATE
ftr-332	2951	1	irs	ORG
ftr-332	2951	2	131	CARDINAL
ftr-332	2951	3	s. ct at	PERSON
ftr-332	2951	4	880	CARDINAL
ftr-332	2952	1	2	CARDINAL
ftr-332	2952	2	three years	DATE
ftr-332	2952	3	year-end 2012	DATE
ftr-332	2952	4	12/31/12	DATE
ftr-332	2952	5	ir-2011-63	CARDINAL
ftr-332	2952	6	6/8/11	CARDINAL
ftr-332	2953	1	275,000	CARDINAL
ftr-332	2953	2	annual	DATE
ftr-332	2953	3	three consecutive years	DATE
ftr-332	2954	1	2011-43, 2011-25	DATE
ftr-332	2954	2	882	CARDINAL
ftr-332	2954	3	2011-44	DATE
ftr-332	2954	4	2011	DATE
ftr-332	2954	5	25	CARDINAL
ftr-332	2954	6	883	CARDINAL
ftr-332	2954	7	proc	PERSON
ftr-332	2955	1	2011-36, 2011-25	DATE
ftr-332	2955	2	915	CARDINAL
ftr-332	2956	1	3	CARDINAL
ftr-332	2957	1	national education association	ORG
ftr-332	2957	2	137	CARDINAL
ftr-332	2957	3	123	CARDINAL
ftr-332	2957	4	9/28/11	CARDINAL
ftr-332	2958	1	national education association	ORG
ftr-332	2958	2	nea	PERSON
ftr-332	2958	3	501(c)(5	CARDINAL
ftr-332	2959	1	two	CARDINAL
ftr-332	2959	2	about $7 million	MONEY
ftr-332	2962	1	nea	PERSON
ftr-332	2963	1	nea	ORG
ftr-332	2963	2	annual	DATE
ftr-332	2963	3	approximately $1 million	MONEY
ftr-332	2964	1	nea	PERSON
ftr-332	2964	2	nea	PERSON
ftr-332	2965	1	nea	PERSON
ftr-332	2966	1	irs	ORG
ftr-332	2966	2	nea	PERSON
ftr-332	2968	1	nea	PERSON
ftr-332	2969	1	328	CARDINAL
ftr-332	2969	2	florida	GPE
ftr-332	2970	1	12:5	CARDINAL
ftr-332	2970	2	nea	PERSON
ftr-332	2970	3	zero	CARDINAL
ftr-332	2971	1	irs	ORG
ftr-332	2971	2	nea	ORG
ftr-332	2971	3	nea	PERSON
ftr-332	2972	1	nea	ORG
ftr-332	2973	1	gustafson	PERSON
ftr-332	2973	2	nea	PERSON
ftr-332	2975	1	nea	ORG
ftr-332	2977	1		CARDINAL
ftr-332	2977	2	regulation‘‖	NORP
ftr-332	2978	1	second	ORDINAL
ftr-332	2978	2	irs	ORG
ftr-332	2980	1	1	CARDINAL
ftr-332	2981	1	irs	ORG
ftr-332	2983	1	kaufman v. commissioner	PERSON
ftr-332	2983	2	134	CARDINAL
ftr-332	2983	3	182	CARDINAL
ftr-332	2983	4	4/26/10	CARDINAL
ftr-332	2984	1	halpern	PERSON
ftr-332	2987	1	a.	PERSON
ftr-332	2988	1	kaufman v. commissioner	PERSON
ftr-332	2988	2	136 t.c	QUANTITY
ftr-332	2989	1	294	CARDINAL
ftr-332	2989	2	4/4/11	CARDINAL
ftr-332	2990	1	halpern	PERSON
ftr-332	2990	2	2012	DATE
ftr-332	2990	3	329	CARDINAL
ftr-332	2991	1	2003	DATE
ftr-332	2991	2	2004	DATE
ftr-332	2991	3	2003	DATE
ftr-332	2991	4	zero	CARDINAL
ftr-332	2991	5	2004	DATE
ftr-332	2994	1		CARDINAL
ftr-332	2995	1	6662	DATE
ftr-332	2995	2	irs	ORG
ftr-332	2995	3	2003	DATE
ftr-332	2996	1	first	ORDINAL
ftr-332	2999	1	1982	DATE
ftr-332	2999	2	llc v. commissioner	ORG
ftr-332	2999	3	t.c.	PERSON
ftr-332	3000	1	2011-84	DATE
ftr-332	3000	2	4/12/11	CARDINAL
ftr-332	3001	1	kaufman	PERSON
ftr-332	3002	1	new york city	GPE
ftr-332	3002	2	metropolitan museum historic district	ORG
ftr-332	3003	1	330	CARDINAL
ftr-332	3003	2	florida	GPE
ftr-332	3004	1	12:5	CARDINAL
ftr-332	3005	1	2	CARDINAL
ftr-332	3006	1	simmons v. commissioner	PERSON
ftr-332	3006	2	t.c.	PERSON
ftr-332	3007	1	2009	CARDINAL
ftr-332	3007	2	208	CARDINAL
ftr-332	3007	3	9/15/09	CARDINAL
ftr-332	3008	1	wherry	PERSON
ftr-332	3013	1	646	CARDINAL
ftr-332	3013	2	d.c	GPE
ftr-332	3013	3	cir	ORG
ftr-332	3014	1	6/21/11	CARDINAL
ftr-332	3015	1	ginsburg	PERSON
ftr-332	3016	1	―no	CARDINAL
ftr-332	3016	2	―[a]ny	PERSON
ftr-332	3017	1	reg	CARDINAL
ftr-332	3019	1	3	CARDINAL
ftr-332	3020	1	carpenter v. commissioner	PERSON
ftr-332	3020	2	t.c.	PERSON
ftr-332	3021	1	2012-1	DATE
ftr-332	3024	1	170(h)(1	CARDINAL
ftr-332	3025	1	2012	DATE
ftr-332	3025	2	331 4	DATE
ftr-332	3027	1	gundanna	PERSON
ftr-332	3027	2	136 t.c	QUANTITY
ftr-332	3027	3	151	CARDINAL
ftr-332	3027	4	2/14/11	CARDINAL
ftr-332	3028	1	1998	DATE
ftr-332	3028	2	over $250,000	MONEY
ftr-332	3028	3	the xélan foundation	ORG
ftr-332	3028	4	3	CARDINAL
ftr-332	3029	1	―as ‗a donor advised	ORG
ftr-332	3029	2	1998	DATE
ftr-332	3030	1	several thousand dollars	MONEY
ftr-332	3030	2	each of the years 1999 through 2002	DATE
ftr-332	3031	1	2001	DATE
ftr-332	3031	2	2002	DATE
ftr-332	3031	3	70,299	MONEY
ftr-332	3031	4	the university of pennsylvania	ORG
ftr-332	3031	5	foundation‘s	ORG
ftr-332	3032	1	2003	DATE
ftr-332	3032	2	approximately $19,500	MONEY
ftr-332	3032	3	1998	DATE
ftr-332	3035	1	1998	DATE
ftr-332	3035	2	foundation‘s	PERSON
ftr-332	3035	3	subsequent years	DATE
ftr-332	3035	4	1998.‖	CARDINAL
ftr-332	3035	5	account.‖	GPE
ftr-332	3036	1	1.170a-13(f)(6	CARDINAL
ftr-332	3036	2	332	CARDINAL
ftr-332	3036	3	florida	GPE
ftr-332	3038	1	12:5	CARDINAL
ftr-332	3040	1	6662	DATE
ftr-332	3041	1	―too	NORP
ftr-332	3042	1	―too	NORP
ftr-332	3043	1		CARDINAL
ftr-332	3044	1	5	CARDINAL
ftr-332	3046	1	136	CARDINAL
ftr-332	3047	1	326	CARDINAL
ftr-332	3047	2	4/5/11	CARDINAL
ftr-332	3048	1	cohen	PERSON
ftr-332	3049	1	1.170a-14(h)(3)(i	CARDINAL
ftr-332	3050	1	after‖	NORP
ftr-332	3050	2	174	CARDINAL
ftr-332	3052	1	6	CARDINAL
ftr-332	3052	2	t.c.	PERSON
ftr-332	3053	1	2011-71	DATE
ftr-332	3053	2	3/28/11	CARDINAL
ftr-332	3054	1	huntsville	GPE
ftr-332	3054	2	alabama	GPE
ftr-332	3054	3	the alabama historical commission	ORG
ftr-332	3055	1	705,000	MONEY
ftr-332	3058	1	ten dollars	MONEY
ftr-332	3058	2	2012	DATE
ftr-332	3058	3	333	CARDINAL
ftr-332	3059	1		CARDINAL
ftr-332	3060	1	thornton	PERSON
ftr-332	3060	2	7	CARDINAL
ftr-332	3061	1	van dusen v. commissioner	PERSON
ftr-332	3061	2	136 t.c	QUANTITY
ftr-332	3062	1	515	CARDINAL
ftr-332	3062	2	6/2/11	CARDINAL
ftr-332	3064	1	morrison	PERSON
ftr-332	3064	2	―substantial	ORG
ftr-332	3064	3	reg	CARDINAL
ftr-332	3067	1	250	MONEY
ftr-332	3068	1	1.170a-13(f)(1	CARDINAL
ftr-332	3068	2	250	MONEY
ftr-332	3069	1		CARDINAL
ftr-332	3069	2	―if	ORG
ftr-332	3069	3	8	CARDINAL
ftr-332	3071	1	t.c.	PERSON
ftr-332	3072	1	2011-153	DATE
ftr-332	3072	2	6/29/11	CARDINAL
ftr-332	3073	1	2004	DATE
ftr-332	3074	1	2004	DATE
ftr-332	3074	2	2006	DATE
ftr-332	3075	1	2006	DATE
ftr-332	3075	2	2004	DATE
ftr-332	3075	3	334	CARDINAL
ftr-332	3075	4	florida	GPE
ftr-332	3076	1	12:5	CARDINAL
ftr-332	3076	2	2004	DATE
ftr-332	3077	1	9	CARDINAL
ftr-332	3078	1	rolfs	PERSON
ftr-332	3079	1	135	CARDINAL
ftr-332	3079	2	471	CARDINAL
ftr-332	3079	3	11/4/10	CARDINAL
ftr-332	3082	1	76,000	MONEY
ftr-332	3082	2	after‖	NORP
ftr-332	3084	1	first	ORDINAL
ftr-332	3084	2	10,000	MONEY
ftr-332	3085	1	second	ORDINAL
ftr-332	3086	1	between $100 and $1,000	MONEY
ftr-332	3087	1	hernandez v. commissioner	ORG
ftr-332	3087	2	490	CARDINAL
ftr-332	3087	3	u.s.	GPE
ftr-332	3087	4	1989	DATE
ftr-332	3087	5	united states	GPE
ftr-332	3087	6	american bar foundation	ORG
ftr-332	3087	7	477	CARDINAL
ftr-332	3087	8	105	CARDINAL
ftr-332	3087	9	1986	DATE
ftr-332	3088	1	after‖	NORP
ftr-332	3089	1	a.	PERSON
ftr-332	3091	1	rolfs	PERSON
ftr-332	3092	1	668	CARDINAL
ftr-332	3092	2	888	CARDINAL
ftr-332	3092	3	7th	ORDINAL
ftr-332	3092	4	2/8/12	DATE
ftr-332	3093	1	hamilton	PERSON
ftr-332	3093	2	seventh	ORDINAL
ftr-332	3094	1	seventh	ORDINAL
ftr-332	3094	2	2012	DATE
ftr-332	3094	3	335	CARDINAL
ftr-332	3098	1	1	CARDINAL
ftr-332	3100	1	ir-2009	ORG
ftr-332	3100	2	2009-51	DATE
ftr-332	3100	3	2009-1	DATE
ftr-332	3100	4	6/5/09	CARDINAL
ftr-332	3101	1	irs	ORG
ftr-332	3101	2	6/30/09	CARDINAL
ftr-332	3101	3	10-2008	DATE
ftr-332	3101	4	a united states	GPE
ftr-332	3101	5	united states	GPE
ftr-332	3102	1	the united states	GPE
ftr-332	3102	2	the united states	GPE
ftr-332	3103	1	31	CARDINAL
ftr-332	3103	2	‗person	GPE
ftr-332	3104	1	the united states	GPE
ftr-332	3104	2	the united states	GPE
ftr-332	3105	1	united states	GPE
ftr-332	3105	2	31	CARDINAL
ftr-332	3106	1	103.11(nn	CARDINAL
ftr-332	3107	1	united states	GPE
ftr-332	3108	1	a united states	GPE
ftr-332	3108	2	united states	GPE
ftr-332	3109	1	the united states	GPE
ftr-332	3109	2	u.s.	GPE
ftr-332	3110	1		CARDINAL
ftr-332	3111	1	this year	DATE
ftr-332	3111	2	a united states	GPE
ftr-332	3111	3	7-2000	DATE
ftr-332	3111	4	united states	GPE
ftr-332	3112	1	1	CARDINAL
ftr-332	3112	2	the united states	GPE
ftr-332	3112	3	2	CARDINAL
ftr-332	3112	4	3	CARDINAL
ftr-332	3112	5	4	CARDINAL
ftr-332	3113	1	2009-62	DATE
ftr-332	3113	2	2009-2	DATE
ftr-332	3113	3	260	CARDINAL
ftr-332	3114	1	irs	ORG
ftr-332	3114	2	6/30/10	CARDINAL
ftr-332	3114	3	336	CARDINAL
ftr-332	3114	4	florida	GPE
ftr-332	3116	1	12:5	CARDINAL
ftr-332	3118	1	75	CARDINAL
ftr-332	3118	2	2/26/10	CARDINAL
ftr-332	3119	1	―united states person‖	ORG
ftr-332	3119	2	―bank	ORG
ftr-332	3120	1	1	CARDINAL
ftr-332	3120	2	2010-23, 2010-1	DATE
ftr-332	3121	1	441	CARDINAL
ftr-332	3121	2	2/26/10	CARDINAL
ftr-332	3122	1	2009	DATE
ftr-332	3122	2	earlier calendar years	DATE
ftr-332	3122	3	6/30/11	CARDINAL
ftr-332	3122	4	6/30/10	CARDINAL
ftr-332	3124	1	2	CARDINAL
ftr-332	3124	2	2010-16	DATE
ftr-332	3124	3	20101c.b	CARDINAL
ftr-332	3124	4	450	CARDINAL
ftr-332	3124	5	2/26/10	CARDINAL
ftr-332	3125	1	irs	ORG
ftr-332	3125	2	u.s.	GPE
ftr-332	3125	3	u.s.	GPE
ftr-332	3125	4	2009	DATE
ftr-332	3125	5	earlier calendar years	DATE
ftr-332	3126	1	c. second	DATE
ftr-332	3126	2	third	ORDINAL
ftr-332	3127	1	8/31/11	CARDINAL
ftr-332	3128	1	ir-2011-14	CARDINAL
ftr-332	3128	2	2/8/11	CARDINAL
ftr-332	3129	1	2011	DATE
ftr-332	3129	2	2009	DATE
ftr-332	3129	3	25-percent	PERCENT
ftr-332	3129	4	8-year	DATE
ftr-332	3129	5	2009	DATE
ftr-332	3130	1	5 percent	PERCENT
ftr-332	3130	2	75,000	MONEY
ftr-332	3130	3	12.5 percent	PERCENT
ftr-332	3131	1	8/31/11	ORG
ftr-332	3132	1		CARDINAL
ftr-332	3132	2	90-day	DATE
ftr-332	3134	1	d.	NORP
ftr-332	3135	1	2011-54, 2011-29	DATE
ftr-332	3136	1	53	CARDINAL
ftr-332	3136	2	6/16/11	CARDINAL
ftr-332	3136	3	year 2009	DATE
ftr-332	3136	4	earlier calendar years	DATE
ftr-332	3137	1	11/1/11	DATE
ftr-332	3138	1	2012	DATE
ftr-332	3138	2	337	CARDINAL
ftr-332	3138	3	2010	DATE
ftr-332	3138	4	6/30/11	CARDINAL
ftr-332	3139	1		CARDINAL
ftr-332	3140	1	ir-2011-117	CARDINAL
ftr-332	3140	2	dec. 14, 2011	DATE
ftr-332	3143	1	f. ♪♫	PERSON
ftr-332	3144	1	third	ORDINAL
ftr-332	3144	2	fourth	ORDINAL
ftr-332	3145	1	ir-2012-5	CARDINAL
ftr-332	3145	2	1/9/12	CARDINAL
ftr-332	3146	1	irs	ORG
ftr-332	3146	2	2011	DATE
ftr-332	3146	3	2009	DATE
ftr-332	3148	1	2011	DATE
ftr-332	3148	2	27.5 percent	PERCENT
ftr-332	3148	3	25 percent	PERCENT
ftr-332	3149	1	irs	ORG
ftr-332	3149	2	february 2012	DATE
ftr-332	3150	1	2	CARDINAL
ftr-332	3151	1	baccei v. united states	PERSON
ftr-332	3151	2	632	CARDINAL
ftr-332	3151	3	1140	CARDINAL
ftr-332	3151	4	9th	ORDINAL
ftr-332	3152	1	2/16/11	CARDINAL
ftr-332	3153	1	united states	GPE
ftr-332	3153	2	469	CARDINAL
ftr-332	3153	3	241	CARDINAL
ftr-332	3153	4	1985	DATE
ftr-332	3153	5	the supreme court	ORG
ftr-332	3154	1	ninth	ORDINAL
ftr-332	3155	1	3	CARDINAL
ftr-332	3157	1	wnuck v. commissioner	PERSON
ftr-332	3157	2	136 t.c	QUANTITY
ftr-332	3158	1	498	CARDINAL
ftr-332	3158	2	5/31/11	CARDINAL
ftr-332	3159	1	irs	ORG
ftr-332	3160	1	―i	PERSON
ftr-332	3160	2	$1,000 §	MONEY
ftr-332	3161	1	338	CARDINAL
ftr-332	3161	2	florida	GPE
ftr-332	3162	1	12:5	CARDINAL
ftr-332	3162	2	gustafson	PERSON
ftr-332	3164	1	5,000	MONEY
ftr-332	3164	2	up to $25,000	MONEY
ftr-332	3165	1		CARDINAL
ftr-332	3165	2	gustafson	PERSON
ftr-332	3169	1	―tax	NORP
ftr-332	3170	1	2	CARDINAL
ftr-332	3171	1	2	CARDINAL
ftr-332	3171	2	―tax	NORP
ftr-332	3171	3	1998	DATE
ftr-332	3172	1	105-206	CARDINAL
ftr-332	3172	2	112	CARDINAL
ftr-332	3173	1	778	CARDINAL
ftr-332	3173	2	congress	ORG
ftr-332	3173	3	s. rept	PERSON
ftr-332	3174	1	105	CARDINAL
ftr-332	3174	2	105	CARDINAL
ftr-332	3174	3	1998	DATE
ftr-332	3174	4	1998-3	DATE
ftr-332	3174	5	537	CARDINAL
ftr-332	3174	6	641	CARDINAL
ftr-332	3175	1	irs	ORG
ftr-332	3175	2	―zero	CARDINAL
ftr-332	3176	1	american	NORP
ftr-332	3176	2	2012	DATE
ftr-332	3176	3	339	CARDINAL
ftr-332	3178	1	4	CARDINAL
ftr-332	3181	1	seven	CARDINAL
ftr-332	3181	2	w. enterprises, inc.	ORG
ftr-332	3182	1	136 t.c	QUANTITY
ftr-332	3183	1	539	CARDINAL
ftr-332	3183	2	6/7/11	CARDINAL
ftr-332	3184	1	irs	ORG
ftr-332	3184	2	6662	DATE
ftr-332	3184	3	2000	DATE
ftr-332	3184	4	2003	DATE
ftr-332	3185	1	years	DATE
ftr-332	3185	2	william mues	PERSON
ftr-332	3185	3	2000	DATE
ftr-332	3185	4	2001	DATE
ftr-332	3185	5	one	CARDINAL
ftr-332	3185	6	2001	DATE
ftr-332	3186	1	2002	DATE
ftr-332	3186	2	one	CARDINAL
ftr-332	3186	3	2001, 2002	DATE
ftr-332	3186	4	2003	DATE
ftr-332	3186	5	the 2002, 2003	DATE
ftr-332	3186	6	2004	DATE
ftr-332	3187	1	2000	DATE
ftr-332	3187	2	2001	DATE
ftr-332	3187	3	2004	DATE
ftr-332	3188	1	foley	PERSON
ftr-332	3188	2	1990	DATE
ftr-332	3188	3	january 2001	DATE
ftr-332	3189	1	2000	DATE
ftr-332	3190	1	2001	DATE
ftr-332	3190	2	2004	DATE
ftr-332	3191	1	those years	DATE
ftr-332	3195	1	irs	ORG
ftr-332	3195	2	340	CARDINAL
ftr-332	3195	3	florida	GPE
ftr-332	3196	1	12:5	CARDINAL
ftr-332	3196	2	5	CARDINAL
ftr-332	3198	1	$3.4 million	MONEY
ftr-332	3199	1	136	CARDINAL
ftr-332	3199	2	585	CARDINAL
ftr-332	3199	3	6/13/11	CARDINAL
ftr-332	3200	1	2006	DATE
ftr-332	3200	2	$3.4 million	MONEY
ftr-332	3200	3	one	CARDINAL
ftr-332	3202	1	2006	DATE
ftr-332	3202	2	160	CARDINAL
ftr-332	3202	3	third	ORDINAL
ftr-332	3202	4	$3.4 million	MONEY
ftr-332	3203	1	115	CARDINAL
ftr-332	3203	2	$29.2 million	MONEY
ftr-332	3203	3	$3.4 million	MONEY
ftr-332	3204	1	third	ORDINAL
ftr-332	3205	1	irs	ORG
ftr-332	3205	2	$3.4 million	MONEY
ftr-332	3205	3	6662	DATE
ftr-332	3206	1	gustafson	PERSON
ftr-332	3208	1	―to	ORG
ftr-332	3209	1	1.6662-4(c)(2	CARDINAL
ftr-332	3212	1	woodsum	PERSON
ftr-332	3212	2	deutsche bank	ORG
ftr-332	3212	3	1099.‖	CARDINAL
ftr-332	3213	1	1.6664-4(b)(1	CARDINAL
ftr-332	3214	1	third	ORDINAL
ftr-332	3214	2	2012	DATE
ftr-332	3214	3	341	CARDINAL
ftr-332	3214	4	third	ORDINAL
ftr-332	3218	1	$3.4 million	MONEY
ftr-332	3218	2	about 10 percent	PERCENT
ftr-332	3219	1	woodsum	PERSON
ftr-332	3220	1	woodsum	PERSON
ftr-332	3221	1	a half-million-dollar	CARDINAL
ftr-332	3223	1		CARDINAL
ftr-332	3226	1	6	CARDINAL
ftr-332	3227	1	137	CARDINAL
ftr-332	3228	1	grant thornton	PERSON
ftr-332	3228	2	approximately $1.3 million	MONEY
ftr-332	3229	1	irs	ORG
ftr-332	3230	1	1040	DATE
ftr-332	3230	2	the years	DATE
ftr-332	3230	3	5329	CARDINAL
ftr-332	3230	4	the years	DATE
ftr-332	3231	1	more than three years	DATE
ftr-332	3231	2	the years	DATE
ftr-332	3231	3	irs	ORG
ftr-332	3231	4	4973	DATE
ftr-332	3232	1	wherry	PERSON
ftr-332	3232	2	342	CARDINAL
ftr-332	3232	3	florida	GPE
ftr-332	3234	1	12:5	CARDINAL
ftr-332	3234	2	4973	DATE
ftr-332	3234	3	5329	CARDINAL
ftr-332	3235	1	section 6651(a)(1	LAW
ftr-332	3237	1	120,000	MONEY
ftr-332	3238	1	paschall	PERSON
ftr-332	3238	2	roth	PERSON
ftr-332	3239	1	jaeger	PERSON
ftr-332	3239	2	stover	PERSON
ftr-332	3240	1	roth	PERSON
ftr-332	3240	2	irs	ORG
ftr-332	3241	1	a. different	PERSON
ftr-332	3242	1	swanson v. commissioner	PERSON
ftr-332	3242	2	t.c.	PERSON
ftr-332	3243	1	2011	CARDINAL
ftr-332	3243	2	156	CARDINAL
ftr-332	3246	1	wherry	PERSON
ftr-332	3246	2	6662	DATE
ftr-332	3248	1	wherry	PERSON
ftr-332	3248	2	canal corp.	ORG
ftr-332	3249	1	135	CARDINAL
ftr-332	3249	2	199	CARDINAL
ftr-332	3249	3	218	CARDINAL
ftr-332	3249	4	2010	DATE
ftr-332	3249	5	―courts	PRODUCT
ftr-332	3249	6	wherry	PERSON
ftr-332	3249	7	―set	ORG
ftr-332	3251	1	roth	PERSON
ftr-332	3253	1	swanson	PERSON
ftr-332	3254	1	7	CARDINAL
ftr-332	3255	1	energy east corp v. united states	ORG
ftr-332	3255	2	645	CARDINAL
ftr-332	3255	3	1358	CARDINAL
ftr-332	3255	4	6/20/11	CARDINAL
ftr-332	3256	1	section 6621(d	LAW
ftr-332	3256	2	zero	CARDINAL
ftr-332	3257	1	energy east corporation	ORG
ftr-332	3257	2	2012	DATE
ftr-332	3257	3	343	CARDINAL
ftr-332	3257	4	1999	DATE
ftr-332	3257	5	two	CARDINAL
ftr-332	3257	6	2000	DATE
ftr-332	3257	7	2002	DATE
ftr-332	3258	1	6621(d	CARDINAL
ftr-332	3259	1	pre-consolidation years	DATE
ftr-332	3260	1	6621(d	CARDINAL
ftr-332	3261	1	6621(d	CARDINAL
ftr-332	3261	2	two	CARDINAL
ftr-332	3261	3	years	DATE
ftr-332	3262	1	a.	PERSON
ftr-332	3263	1	―same	DATE
ftr-332	3264	1	magma power co.	ORG
ftr-332	3264	2	united states	GPE
ftr-332	3264	3	101	CARDINAL
ftr-332	3266	1	562	CARDINAL
ftr-332	3267	1	2/24/95	CARDINAL
ftr-332	3268	1	2000	CARDINAL
ftr-332	3268	2	1993	DATE
ftr-332	3268	3	2002	DATE
ftr-332	3268	4	2003	DATE
ftr-332	3269	1	2004	DATE
ftr-332	3269	2	2005	DATE
ftr-332	3269	3	irs	ORG
ftr-332	3269	4	the years 19951998	DATE
ftr-332	3270	1	those years	DATE
ftr-332	3271	1	6621(d	CARDINAL
ftr-332	3271	2	1993	DATE
ftr-332	3271	3	the period of 1995	DATE
ftr-332	3271	4	1998	DATE
ftr-332	3273	1	energy east corp v. united states	ORG
ftr-332	3273	2	645	CARDINAL
ftr-332	3273	3	1358	CARDINAL
ftr-332	3273	4	fed	ORG
ftr-332	3273	5	cir	ORG
ftr-332	3274	1	6/20/11	CARDINAL
ftr-332	3274	2	pre-consolidation years	DATE
ftr-332	3275	1	8	CARDINAL
ftr-332	3276	1	united states	GPE
ftr-332	3276	2	cooper	PERSON
ftr-332	3276	3	645	CARDINAL
ftr-332	3276	4	10th	ORDINAL
ftr-332	3277	1	8/15/11	ORG
ftr-332	3278	1	tenth	ORDINAL
ftr-332	3279	1	1343	DATE
ftr-332	3280	1	1341	CARDINAL
ftr-332	3280	2	renaissance	ORG
ftr-332	3280	3	―tax	NORP
ftr-332	3281	1	344	CARDINAL
ftr-332	3281	2	florida	GPE
ftr-332	3282	1	12:5	CARDINAL
ftr-332	3282	2	estimator‖	ORG
ftr-332	3282	3		CARDINAL
ftr-332	3283	1	§ 7602(2	EVENT
ftr-332	3284	1	9	CARDINAL
ftr-332	3285	1	united states v. stover	ORG
ftr-332	3285	2	650	CARDINAL
ftr-332	3285	3	8th	ORDINAL
ftr-332	3285	4	8/16/11	CARDINAL
ftr-332	3286	1	eighth	ORDINAL
ftr-332	3286	2	7408	DATE
ftr-332	3287	1	10	CARDINAL
ftr-332	3288	1	irs	ORG
ftr-332	3289	1	t.d	PERSON
ftr-332	3289	2	9545	DATE
ftr-332	3289	3	section 6404(g	LAW
ftr-332	3289	4	76	CARDINAL
ftr-332	3289	5	52259	DATE
ftr-332	3289	6	8/22/11	CARDINAL
ftr-332	3291	1	the period beginning one year	DATE
ftr-332	3291	2	(or eighteen months	DATE
ftr-332	3291	3	irs	ORG
ftr-332	3291	4	one year	DATE
ftr-332	3291	5	the later of (1	DATE
ftr-332	3291	6	2	CARDINAL
ftr-332	3292	1	twenty-one days	DATE
ftr-332	3292	2	irs	ORG
ftr-332	3293	1	1	CARDINAL
ftr-332	3293	2	2	CARDINAL
ftr-332	3293	3	irs	ORG
ftr-332	3294	1	11	CARDINAL
ftr-332	3295	1	irs	ORG
ftr-332	3296	1	137	CARDINAL
ftr-332	3297	1	147	CARDINAL
ftr-332	3297	2	10/24/11	ORDINAL
ftr-332	3301	1	irs	ORG
ftr-332	3302	1	2012	DATE
ftr-332	3302	2	345	CARDINAL
ftr-332	3302	3	first	ORDINAL
ftr-332	3302	4	t.c.	PERSON
ftr-332	3303	1	1999-65	DATE
ftr-332	3304	1	135	CARDINAL
ftr-332	3305	1	497	CARDINAL
ftr-332	3305	2	2010	DATE
ftr-332	3307	1	1.31-1	CARDINAL
ftr-332	3307	2	united states	GPE
ftr-332	3307	3	618	CARDINAL
ftr-332	3307	4	562	CARDINAL
ftr-332	3307	5	6th	ORDINAL
ftr-332	3307	6	2010	DATE
ftr-332	3308	1	one	CARDINAL
ftr-332	3308	2	irs	ORG
ftr-332	3308	3	75-percent	PERCENT
ftr-332	3309	1	12	CARDINAL
ftr-332	3310	1	treasury	ORG
ftr-332	3311	1	t.d	PERSON
ftr-332	3311	2	section 6011	LAW
ftr-332	3311	3	76	CARDINAL
ftr-332	3311	4	55256	CARDINAL
ftr-332	3311	5	9/7/11	CARDINAL
ftr-332	3314	1	1.6011-4(d	CARDINAL
ftr-332	3315	1	a form 8886	DATE
ftr-332	3315	2	a form 8886	DATE
ftr-332	3315	3	one	CARDINAL
ftr-332	3316	1	―reportable transaction‖	GPE
ftr-332	3316	2	6011	CARDINAL
ftr-332	3317	1	13	CARDINAL
ftr-332	3318	1	doj	ORG
ftr-332	3319	1	united states	ORG
ftr-332	3319	2	664	CARDINAL
ftr-332	3319	3	1052	CARDINAL
ftr-332	3319	4	6th	ORDINAL
ftr-332	3319	5	346	CARDINAL
ftr-332	3319	6	florida	GPE
ftr-332	3321	1	12:5	CARDINAL
ftr-332	3322	1	sixth	ORDINAL
ftr-332	3322	2	rogers	PERSON
ftr-332	3322	3	defendant‘s	GPE
ftr-332	3324	1	one year	DATE
ftr-332	3326	1	ten years or at age sixty-five	DATE
ftr-332	3328	1	irs	ORG
ftr-332	3328	2	1	CARDINAL
ftr-332	3328	3	2	CARDINAL
ftr-332	3328	4	3	CARDINAL
ftr-332	3328	5	4	CARDINAL
ftr-332	3328	6	5	CARDINAL
ftr-332	3329	1	1	CARDINAL
ftr-332	3331	1	rozin, inc.	ORG
ftr-332	3332	1	rozin	ORG
ftr-332	3332	2	2012	DATE
ftr-332	3332	3	347	CARDINAL
ftr-332	3332	4	2	CARDINAL
ftr-332	3332	5	3	CARDINAL
ftr-332	3332	6	about eighty-five percent	CARDINAL
ftr-332	3332	7	4	CARDINAL
ftr-332	3332	8	5	CARDINAL
ftr-332	3332	9	6	CARDINAL
ftr-332	3334	1	cohen	PERSON
ftr-332	3334	2	cohen	PERSON
ftr-332	3335	1	cohen	PERSON
ftr-332	3335	2	irs	ORG
ftr-332	3336	1	irs	ORG
ftr-332	3336	2	cohen	PERSON
ftr-332	3337	1	cohen	PERSON
ftr-332	3338	1		CARDINAL
ftr-332	3339	1	1	CARDINAL
ftr-332	3340	1	united states	GPE
ftr-332	3340	2	richey	GPE
ftr-332	3340	3	632	CARDINAL
ftr-332	3340	4	559	CARDINAL
ftr-332	3340	5	9th	ORDINAL
ftr-332	3340	6	1/21/11	CARDINAL
ftr-332	3343	1	1.170a-13(c)(1	CARDINAL
ftr-332	3345	1	―[a]ny	PERSON
ftr-332	3346	1	irs	ORG
ftr-332	3346	2	348	CARDINAL
ftr-332	3347	1	florida	GPE
ftr-332	3349	1	12:5	CARDINAL
ftr-332	3350	1	irs	ORG
ftr-332	3350	2	2003	DATE
ftr-332	3350	3	2004	DATE
ftr-332	3350	4	2002	DATE
ftr-332	3351	1	richey	GPE
ftr-332	3351	2	48	DATE
ftr-332	3351	3	1120-utp	QUANTITY
ftr-332	3352	1	irs	ORG
ftr-332	3353	1	2	CARDINAL
ftr-332	3353	2	third	ORDINAL
ftr-332	3354	1	viewtech, inc.	ORG
ftr-332	3354	2	v. united states	GPE
ftr-332	3354	3	653	CARDINAL
ftr-332	3354	4	1102	CARDINAL
ftr-332	3354	5	9th	ORDINAL
ftr-332	3355	1	section 7609(c)(1)(d)(i	LAW
ftr-332	3355	2	third	ORDINAL
ftr-332	3356	1	v. united states	GPE
ftr-332	3356	2	205	CARDINAL
ftr-332	3356	3	1168	CARDINAL
ftr-332	3356	4	9th	ORDINAL
ftr-332	3356	5	2000	DATE
ftr-332	3356	6	ninth	ORDINAL
ftr-332	3358	1	100 percent	PERCENT
ftr-332	3358	2	one year	DATE
ftr-332	3358	3	97 percent	PERCENT
ftr-332	3358	4	another year	DATE
ftr-332	3360	1	3	CARDINAL
ftr-332	3360	2	fifth	ORDINAL
ftr-332	3361	1	m.h.	GPE
ftr-332	3361	2	united states	GPE
ftr-332	3361	3	648	CARDINAL
ftr-332	3361	4	1067	CARDINAL
ftr-332	3361	5	9th	ORDINAL
ftr-332	3362	1	m.h.	GPE
ftr-332	3364	1	28	CARDINAL
ftr-332	3365	1	1826	DATE
ftr-332	3366	1	ninth	ORDINAL
ftr-332	3366	2	2012	DATE
ftr-332	3366	3	349	CARDINAL
ftr-332	3367	1	fifth	ORDINAL
ftr-332	3367	2	m.h.	GPE
ftr-332	3367	3	subpoena‘s	NORP
ftr-332	3367	4	31	CARDINAL
ftr-332	3368	1	1010.420	CARDINAL
ftr-332	3368	2	1	CARDINAL
ftr-332	3371	1	reynoso v. united states	PERSON
ftr-332	3371	2	108	CARDINAL
ftr-332	3371	3	2011-5654	DATE
ftr-332	3371	4	n.d. cal	GPE
ftr-332	3372	1	over 80 percent	PERCENT
ftr-332	3372	2	7430	DATE
ftr-332	3373	1	the united states‖	ORG
ftr-332	3373	2	irs	ORG
ftr-332	3374	1	irs	ORG
ftr-332	3378	1	1	CARDINAL
ftr-332	3379	1	irs	ORG
ftr-332	3380	1	shockley v. commissioner	PERSON
ftr-332	3380	2	t.c.	PERSON
ftr-332	3381	1	2011-96	DATE
ftr-332	3382	1	irs	ORG
ftr-332	3382	2	shockley	ORG
ftr-332	3382	3	350	CARDINAL
ftr-332	3382	4	florida	GPE
ftr-332	3383	1	12:5	CARDINAL
ftr-332	3383	2	shockley	ORG
ftr-332	3384	1	cohen	PERSON
ftr-332	3384	2	shockley	ORG
ftr-332	3385	1	irs	ORG
ftr-332	3385	2	shockley	ORG
ftr-332	3385	3	irs	ORG
ftr-332	3386	1	shockley	ORG
ftr-332	3388	1	shockley	ORG
ftr-332	3389	1	6901(c	CARDINAL
ftr-332	3389	2	one year	DATE
ftr-332	3390	1	e.	PERSON
ftr-332	3390	2	1	CARDINAL
ftr-332	3392	1	section 6501(e)(1	LAW
ftr-332	3392	2	three-year	DATE
ftr-332	3392	3	six years	DATE
ftr-332	3392	4	25 percent	PERCENT
ftr-332	3393	1	section 6229(c)(2	LAW
ftr-332	3393	2	6229(a	CARDINAL
ftr-332	3394	1	the six year	DATE
ftr-332	3397	1	bakersfield	GPE
ftr-332	3397	2	128	CARDINAL
ftr-332	3397	3	207 (	CARDINAL
ftr-332	3397	4	6/14/07	CARDINAL
ftr-332	3398	1	1231	CARDINAL
ftr-332	3399	1	supreme court	ORG
ftr-332	3399	2	6501(e	CARDINAL
ftr-332	3399	3	the 1939	DATE
ftr-332	3400	1	357	CARDINAL
ftr-332	3400	2	1958	DATE
ftr-332	3400	3	six-year	DATE
ftr-332	3400	4	6229(c)(2	CARDINAL
ftr-332	3400	5	―gross	ORG
ftr-332	3400	6	six-year	DATE
ftr-332	3400	7	6229(c)(2	CARDINAL
ftr-332	3401	1	2012	DATE
ftr-332	3401	2	351	CARDINAL
ftr-332	3401	3	ninth	ORDINAL
ftr-332	3401	4	bakersfield	GPE
ftr-332	3402	1	bakersfield	GPE
ftr-332	3402	2	568	CARDINAL
ftr-332	3402	3	767	CARDINAL
ftr-332	3402	4	9th	ORDINAL
ftr-332	3403	1	6/17/09	CARDINAL
ftr-332	3404	1	ninth	ORDINAL
ftr-332	3404	2	the tax court	ORG
ftr-332	3406	1	united states	GPE
ftr-332	3406	2	77	DATE
ftr-332	3408	1	505	CARDINAL
ftr-332	3408	2	7/17/07	CARDINAL
ftr-332	3408	3	636	CARDINAL
ftr-332	3408	4	1368	CARDINAL
ftr-332	3408	5	fed	ORG
ftr-332	3408	6	cir	PERSON
ftr-332	3409	1	3/11/11	CARDINAL
ftr-332	3410	1	allegra	ORG
ftr-332	3410	2	6501(e	CARDINAL
ftr-332	3410	3	six-year	DATE
ftr-332	3411	1	357	CARDINAL
ftr-332	3411	2	1958	DATE
ftr-332	3412	1	section 6501(e	LAW
ftr-332	3412	2	bakersfield	GPE
ftr-332	3412	3	71	CARDINAL
ftr-332	3414	1	324	CARDINAL
ftr-332	3414	2	2006	DATE
ftr-332	3414	3	6229	DATE
ftr-332	3414	4	6501	CARDINAL
ftr-332	3414	5	six-year	DATE
ftr-332	3415	1	d.	NORP
ftr-332	3415	2	florida	GPE
ftr-332	3416	1	brandon ridge	PERSON
ftr-332	3416	2	v. united states	GPE
ftr-332	3416	3	100	CARDINAL
ftr-332	3416	4	2007-5347	DATE
ftr-332	3416	5	m.d	GPE
ftr-332	3416	6	fla	GPE
ftr-332	3418	1	bakersfield	GPE
ftr-332	3418	2	6501(e	CARDINAL
ftr-332	3418	3	six-year	DATE
ftr-332	3420	1	357	CARDINAL
ftr-332	3420	2	1958	DATE
ftr-332	3421	1	―gross	ORG
ftr-332	3421	2	6501(e)(1)(a)(i	CARDINAL
ftr-332	3423	1	irs	ORG
ftr-332	3424	1	352	CARDINAL
ftr-332	3424	2	florida	GPE
ftr-332	3425	1	12:5	CARDINAL
ftr-332	3425	2	florida	GPE
ftr-332	3426	1	salman ranch ltd.	ORG
ftr-332	3427	1	v. united states	GPE
ftr-332	3427	2	79	CARDINAL
ftr-332	3429	1	189	CARDINAL
ftr-332	3429	2	11/9/07	CARDINAL
ftr-332	3430	1	miller	PERSON
ftr-332	3430	2	bakersfield	GPE
ftr-332	3430	3	6501(e	CARDINAL
ftr-332	3430	4	six-year	DATE
ftr-332	3431	1	miller	PERSON
ftr-332	3432	1	brandon ridge	GPE
ftr-332	3432	2	miller	PERSON
ftr-332	3432	3	357	CARDINAL
ftr-332	3432	4	1958	DATE
ftr-332	3434	1	irs	ORG
ftr-332	3436	1	salman ranch	PERSON
ftr-332	3436	2	bakersfield	GPE
ftr-332	3436	3	brandon ridge	PERSON
ftr-332	3437	1	f.	PERSON
ftr-332	3437	2	miller	PERSON
ftr-332	3438	1	salman ranch ltd.	ORG
ftr-332	3439	1	v. united states	GPE
ftr-332	3439	2	573	CARDINAL
ftr-332	3439	3	1362	CARDINAL
ftr-332	3439	4	fed	ORG
ftr-332	3439	5	cir.	ORG
ftr-332	3441	1	357	CARDINAL
ftr-332	3441	2	1958	DATE
ftr-332	3441	3	schall	PERSON
ftr-332	3441	4	2	CARDINAL
ftr-332	3442	1	six-year	DATE
ftr-332	3442	2	three-year	DATE
ftr-332	3443	1	newman	PERSON
ftr-332	3444	1	g.	PERSON
ftr-332	3445	1	second	ORDINAL
ftr-332	3446	1	llc v. united states	ORG
ftr-332	3446	2	599	CARDINAL
ftr-332	3446	3	f. supp	PERSON
ftr-332	3447	1	2d 678	CARDINAL
ftr-332	3447	2	e.d. n.c	ORG
ftr-332	3447	3	10/21/08	CARDINAL
ftr-332	3447	4	634	CARDINAL
ftr-332	3447	5	249	CARDINAL
ftr-332	3448	1	132	CARDINAL
ftr-332	3448	2	s. ct.	PERSON
ftr-332	3449	1	71	CARDINAL
ftr-332	3449	2	9/27/11	CARDINAL
ftr-332	3450	1	6501(e	CARDINAL
ftr-332	3450	2	25 percent	PERCENT
ftr-332	3451	1	2012	DATE
ftr-332	3451	2	353	CARDINAL
ftr-332	3451	3	bakersfield	GPE
ftr-332	3453	1	133	CARDINAL
ftr-332	3453	2	1 (	PERCENT
ftr-332	3454	1	jenkens & gilchrist	ORG
ftr-332	3455	1	three-year	DATE
ftr-332	3455	2	irs	ORG
ftr-332	3455	3	six-year	DATE
ftr-332	3455	4	6501(e)(1	CARDINAL
ftr-332	3455	5	25 percent	PERCENT
ftr-332	3456	1	988	CARDINAL
ftr-332	3459	1	irs	ORG
ftr-332	3460	1	6501(e)(1)(a)(ii	CARDINAL
ftr-332	3460	2	irs	ORG
ftr-332	3461	1	i.	PERSON
ftr-332	3461	2	haines	PERSON
ftr-332	3462	1	beard v. commissioner	PERSON
ftr-332	3462	2	t.c.	PERSON
ftr-332	3463	1	2009	CARDINAL
ftr-332	3463	2	184	CARDINAL
ftr-332	3463	3	633	CARDINAL
ftr-332	3463	4	616	CARDINAL
ftr-332	3463	5	7th	ORDINAL
ftr-332	3463	6	1/26/11	CARDINAL
ftr-332	3464	1	treasury	ORG
ftr-332	3464	2	haines	PERSON
ftr-332	3465	1	treasury	ORG
ftr-332	3466	1	bakersfield	GPE
ftr-332	3466	2	568	CARDINAL
ftr-332	3466	3	767	CARDINAL
ftr-332	3466	4	9th	ORDINAL
ftr-332	3467	1	6/17/09	CARDINAL
ftr-332	3467	2	salman ranch ltd	ORG
ftr-332	3468	1	v. united states	GPE
ftr-332	3468	2	573	CARDINAL
ftr-332	3468	3	1362	CARDINAL
ftr-332	3468	4	fed	ORG
ftr-332	3468	5	cir.	ORG
ftr-332	3470	1	j.	PERSON
ftr-332	3470	2	irs	ORG
ftr-332	3471	1	intermountain insurance service	ORG
ftr-332	3471	2	vail v. commissioner	ORG
ftr-332	3471	3	t.c.	PERSON
ftr-332	3472	1	2009	CARDINAL
ftr-332	3472	2	195	CARDINAL
ftr-332	3472	3	9/1/09	CARDINAL
ftr-332	3473	1	wherry	PERSON
ftr-332	3473	2	bakersfield	GPE
ftr-332	3473	3	128	CARDINAL
ftr-332	3473	4	207	CARDINAL
ftr-332	3473	5	2007	DATE
ftr-332	3473	6	354	CARDINAL
ftr-332	3473	7	florida	GPE
ftr-332	3474	1	12:5	CARDINAL
ftr-332	3474	2	six-year	DATE
ftr-332	3475	1	k.	PERSON
ftr-332	3476	1	irs	ORG
ftr-332	3477	1	t.d	PERSON
ftr-332	3477	2	74	CARDINAL
ftr-332	3477	3	49321	DATE
ftr-332	3477	4	9/24/09	CARDINAL
ftr-332	3480	1	301.6229(c)(2)-1	CARDINAL
ftr-332	3480	2	301.6501(e)-1	CARDINAL
ftr-332	3481	1	―[i]n	NORP
ftr-332	3483	1	irs	ORG
ftr-332	3484	1	utam, ltd v. commissioner	ORG
ftr-332	3484	2	t.c.	PERSON
ftr-332	3485	1	2009	CARDINAL
ftr-332	3485	2	253	CARDINAL
ftr-332	3485	3	645	CARDINAL
ftr-332	3485	4	415	CARDINAL
ftr-332	3485	5	d.c. cir	ORG
ftr-332	3486	1	6/21/11	CARDINAL
ftr-332	3487	1	kroupa	PERSON
ftr-332	3487	2	bakersfield	GPE
ftr-332	3487	3	six years	DATE
ftr-332	3487	4	6229(c)(2	CARDINAL
ftr-332	3487	5	more than 25 percent	PERCENT
ftr-332	3488	1		CARDINAL
ftr-332	3491	1	301.6229(c)(2)-1	CARDINAL
ftr-332	3491	2	301.6501(e)1	CARDINAL
ftr-332	3491	3	1999	DATE
ftr-332	3492	1	m. judge	PERSON
ftr-332	3492	2	wherry	PERSON
ftr-332	3492	3	―colon(-y)‖	PRODUCT
ftr-332	3493	1	intermountain insurance service	ORG
ftr-332	3493	2	vail v. commissioner	ORG
ftr-332	3493	3	134	CARDINAL
ftr-332	3493	4	211	CARDINAL
ftr-332	3493	5	5/6/10	CARDINAL
ftr-332	3493	6	7	CARDINAL
ftr-332	3494	1	2009	CARDINAL
ftr-332	3494	2	195	CARDINAL
ftr-332	3494	3	9/1/09	CARDINAL
ftr-332	3494	4	the six year	DATE
ftr-332	3494	5	6229	DATE
ftr-332	3494	6	650	CARDINAL
ftr-332	3494	7	691	CARDINAL
ftr-332	3494	8	d.c	GPE
ftr-332	3494	9	cir	ORG
ftr-332	3495	1	6/21/11	CARDINAL
ftr-332	3498	1	301.6229(c)(2)-1	CARDINAL
ftr-332	3498	2	301.6501(e)-1	CARDINAL
ftr-332	3498	3	wherry	PERSON
ftr-332	3499	1	357	CARDINAL
ftr-332	3499	2	2012	DATE
ftr-332	3499	3	355	CARDINAL
ftr-332	3499	4	u.s. 28 (1958	DATE
ftr-332	3499	5	irs	ORG
ftr-332	3499	6	first	ORDINAL
ftr-332	3499	7	years	DATE
ftr-332	3499	8	september 24	DATE
ftr-332	3499	9	2009,‖	CARDINAL
ftr-332	3500	1	second	ORDINAL
ftr-332	3500	2	the supreme court	ORG
ftr-332	3501	1		CARDINAL
ftr-332	3501	2	halpern	PERSON
ftr-332	3501	3	holmes	PERSON
ftr-332	3502	1	majority‘s	ORG
ftr-332	3503	1	n. ―tax court	ORG
ftr-332	3503	2	irs	ORG
ftr-332	3504	1	t.d	PERSON
ftr-332	3504	2	9511	DATE
ftr-332	3505	1	75	CARDINAL
ftr-332	3505	2	78897	DATE
ftr-332	3505	3	12/17/10	CARDINAL
ftr-332	3506	1	irs	ORG
ftr-332	3506	2	treasury	ORG
ftr-332	3507	1	301.6229(c)(2)-1	PRODUCT
ftr-332	3507	2	301.6501(e)-1	CARDINAL
ftr-332	3509	1	301.6229(c)(2)-1	CARDINAL
ftr-332	3509	2	301.6501(e)1	CARDINAL
ftr-332	3509	3	74	CARDINAL
ftr-332	3509	4	49321	DATE
ftr-332	3509	5	9/24/09	CARDINAL
ftr-332	3511	1		CARDINAL
ftr-332	3512	1	irs	ORG
ftr-332	3512	2	treasury	ORG
ftr-332	3512	3	intermountain insurance service	ORG
ftr-332	3512	4	vail v. commissioner	ORG
ftr-332	3512	5	134	CARDINAL
ftr-332	3512	6	211	CARDINAL
ftr-332	3512	7	5/6/10	CARDINAL
ftr-332	3512	8	the internal revenue service	ORG
ftr-332	3512	9	intermountain	GPE
ftr-332	3513	1	the supreme court	ORG
ftr-332	3513	2	more than one	CARDINAL
ftr-332	3514	1	the supreme court	ORG
ftr-332	3515	1	nat’l cable & telecomms	ORG
ftr-332	3517	1	545	CARDINAL
ftr-332	3517	2	967	CARDINAL
ftr-332	3517	3	982–83	DATE
ftr-332	3517	4	2005	DATE
ftr-332	3517	5	the internal revenue service	ORG
ftr-332	3518	1	356	CARDINAL
ftr-332	3518	2	florida	GPE
ftr-332	3519	1	12:5	CARDINAL
ftr-332	3519	2	years	DATE
ftr-332	3520	1	intermountain	GPE
ftr-332	3520	2	years	DATE
ftr-332	3520	3	september 24	DATE
ftr-332	3520	4	the internal revenue service	ORG
ftr-332	3520	5	three-year	DATE
ftr-332	3522	1	years	DATE
ftr-332	3522	2	six-year	DATE
ftr-332	3522	3	section 6229(c)(2	LAW
ftr-332	3522	4	6501(e)(1	CARDINAL
ftr-332	3522	5	september 24, 2009	DATE
ftr-332	3523	1		CARDINAL
ftr-332	3523	2	supreme court‘s	ORG
ftr-332	3523	3	united states	GPE
ftr-332	3523	4	131	CARDINAL
ftr-332	3523	5	s. ct	PERSON
ftr-332	3523	6	704	CARDINAL
ftr-332	3523	7	1/11/11	CARDINAL
ftr-332	3523	8	chevron	ORG
ftr-332	3523	9	u.s.a., inc.	ORG
ftr-332	3524	1	council, inc.	ORG
ftr-332	3524	2	467	CARDINAL
ftr-332	3524	3	837	CARDINAL
ftr-332	3524	4	1984	DATE
ftr-332	3525	1	seventh	ORDINAL
ftr-332	3526	1	beard v. commissioner	PERSON
ftr-332	3526	2	633	CARDINAL
ftr-332	3526	3	616	CARDINAL
ftr-332	3526	4	7th	ORDINAL
ftr-332	3526	5	1/26/11	CARDINAL
ftr-332	3526	6	rev’g t.c.	PERSON
ftr-332	3526	7	2009-184	CARDINAL
ftr-332	3527	1	seventh	ORDINAL
ftr-332	3527	2	evans	PERSON
ftr-332	3527	3	the six year	DATE
ftr-332	3528	1	―very	ORG
ftr-332	3528	2	burks	PERSON
ftr-332	3528	3	supreme court‘s	ORG
ftr-332	3528	4	357	CARDINAL
ftr-332	3528	5	1958	DATE
ftr-332	3529	1	seventh	ORDINAL
ftr-332	3529	2	1939	DATE
ftr-332	3529	3	1954	DATE
ftr-332	3531	1	1954	DATE
ftr-332	3531	2	2012	DATE
ftr-332	3532	1	357	CARDINAL
ftr-332	3532	2	392	CARDINAL
ftr-332	3532	3	5th	ORDINAL
ftr-332	3532	4	1968	DATE
ftr-332	3532	5	section 6501(e)(1)[(b	LAW
ftr-332	3532	6	the six year	DATE
ftr-332	3532	7	errors.‖	DATE
ftr-332	3534	1	―bear	CARDINAL
ftr-332	3534	2	congress	ORG
ftr-332	3534	3	the supreme court	ORG
ftr-332	3534	4	seventh	ORDINAL
ftr-332	3534	5	income‘‖	PERSON
ftr-332	3534	6	section 61	LAW
ftr-332	3534	7	6501(e	CARDINAL
ftr-332	3535	1	section 6501(e)(1)(a	LAW
ftr-332	3536	1	―amount‖	DATE
ftr-332	3538	1		CARDINAL
ftr-332	3540	1	section 6501(e)(1)(a	LAW
ftr-332	3540	2	seventh	ORDINAL
ftr-332	3540	3	bakersfield	GPE
ftr-332	3540	4	568	CARDINAL
ftr-332	3540	5	767	CARDINAL
ftr-332	3540	6	9th	ORDINAL
ftr-332	3541	1	6/17/09	CARDINAL
ftr-332	3541	2	salman ranch ltd	ORG
ftr-332	3542	1	v. united states	GPE
ftr-332	3542	2	573	CARDINAL
ftr-332	3542	3	1362	CARDINAL
ftr-332	3542	4	fed	ORG
ftr-332	3542	5	cir.	ORG
ftr-332	3543	1	358	CARDINAL
ftr-332	3543	2	florida	GPE
ftr-332	3545	1	12:5	CARDINAL
ftr-332	3549	1	six-year	DATE
ftr-332	3552	1	walton	GPE
ftr-332	3552	2	535	CARDINAL
ftr-332	3552	3	212	CARDINAL
ftr-332	3552	4	2002	DATE
ftr-332	3554	1	fourth	ORDINAL
ftr-332	3555	1	llc v. united states	ORG
ftr-332	3555	2	634	CARDINAL
ftr-332	3555	3	249	CARDINAL
ftr-332	3555	4	4th	ORDINAL
ftr-332	3555	5	2/7/11	CARDINAL
ftr-332	3556	1	132	CARDINAL
ftr-332	3556	2	s. ct.	PERSON
ftr-332	3557	1	71	CARDINAL
ftr-332	3557	2	9/27/11	CARDINAL
ftr-332	3558	1	fourth	ORDINAL
ftr-332	3558	2	wynn	PERSON
ftr-332	3558	3	1954	DATE
ftr-332	3560	1	301.6501(e)-1(e	CARDINAL
ftr-332	3560	2	the tax year	DATE
ftr-332	3560	3	six-year	DATE
ftr-332	3561	1	wynn	PERSON
ftr-332	3561	2		CARDINAL
ftr-332	3561	3	ninth	ORDINAL
ftr-332	3561	4	the supreme court	ORG
ftr-332	3563	1	supreme court‘s	ORG
ftr-332	3565	1	―some	ORG
ftr-332	3566	1	ninth	ORDINAL
ftr-332	3567	1		CARDINAL
ftr-332	3567	2	wynn	PERSON
ftr-332	3567	3	―not	PERSON
ftr-332	3567	4	359	CARDINAL
ftr-332	3567	5	fifth	ORDINAL
ftr-332	3567	6	seventh	ORDINAL
ftr-332	3567	7	fifth	ORDINAL
ftr-332	3568	1	burks v. united states	PERSON
ftr-332	3568	2	633	CARDINAL
ftr-332	3568	3	347	CARDINAL
ftr-332	3568	4	5th	ORDINAL
ftr-332	3568	5	2/9/11	DATE
ftr-332	3569	1	fifth	ORDINAL
ftr-332	3569	2	demoss	PERSON
ftr-332	3570	1	de moss	PERSON
ftr-332	3570	2	seventh	ORDINAL
ftr-332	3570	3	phinney v. chambers	ORG
ftr-332	3570	4	392	CARDINAL
ftr-332	3570	5	5th	ORDINAL
ftr-332	3570	6	1968	DATE
ftr-332	3570	7	seventh	ORDINAL
ftr-332	3570	8	phinney	ORG
ftr-332	3570	9	irs	ORG
ftr-332	3571	1		CARDINAL
ftr-332	3571	2	supreme court‘s	ORG
ftr-332	3571	3	chevron	ORG
ftr-332	3571	4	v. united states	PERSON
ftr-332	3571	5	131	CARDINAL
ftr-332	3571	6	s. ct	PERSON
ftr-332	3571	7	704	CARDINAL
ftr-332	3571	8	711	CARDINAL
ftr-332	3571	9	2011	DATE
ftr-332	3572	1	llc v. united states,—f.3d	ORG
ftr-332	3572	2	092353	CARDINAL
ftr-332	3572	3	361495	DATE
ftr-332	3572	4	7	CARDINAL
ftr-332	3572	5	4th	ORDINAL
ftr-332	3573	1	feb. 7, 2011	DATE
ftr-332	3573	2	chevron	ORG
ftr-332	3573	3	the supreme court	ORG
ftr-332	3574	1	―apply	ORG
ftr-332	3574	2	chevron	ORG
ftr-332	3574	3	26	CARDINAL
ftr-332	3576	1	707	CARDINAL
ftr-332	3577	1	the supreme court	ORG
ftr-332	3578	1	bowen v.	PERSON
ftr-332	3578	2	univ	NORP
ftr-332	3580	1	488	CARDINAL
ftr-332	3580	2	204	CARDINAL
ftr-332	3580	3	213	CARDINAL
ftr-332	3580	4	1988	DATE
ftr-332	3581	1	―may	PERSON
ftr-332	3581	2	v. united states	GPE
ftr-332	3581	3	453	CARDINAL
ftr-332	3581	4	300	CARDINAL
ftr-332	3581	5	303	CARDINAL
ftr-332	3581	6	2d	CARDINAL
ftr-332	3581	7	1971	DATE
ftr-332	3584	1	360	CARDINAL
ftr-332	3584	2	florida	GPE
ftr-332	3585	1	12:5	CARDINAL
ftr-332	3585	2	chevron	ORG
ftr-332	3585	3	s. ct	PERSON
ftr-332	3586	1	714	CARDINAL
ftr-332	3588	1	5 u.s.c	QUANTITY
ftr-332	3592	1	kristin e. hickman	PERSON
ftr-332	3592	2	treasury	ORG
ftr-332	3592	3	76	CARDINAL
ftr-332	3592	4	geo	PERSON
ftr-332	3593	1	l. rev	PERSON
ftr-332	3593	2	1153	CARDINAL
ftr-332	3593	3	1158-60	CARDINAL
ftr-332	3595	1	u.s. steel corp.	ORG
ftr-332	3596	1	u.s.	GPE
ftr-332	3596	2	epa	ORG
ftr-332	3596	3	595	CARDINAL
ftr-332	3596	4	207	CARDINAL
ftr-332	3596	5	214	CARDINAL
ftr-332	3596	6	5th	ORDINAL
ftr-332	3596	7	1979	DATE
ftr-332	3597	1	r.	PERSON
ftr-332	3598	1	united states	GPE
ftr-332	3598	2	636	CARDINAL
ftr-332	3598	3	1368	CARDINAL
ftr-332	3599	1	fed	ORG
ftr-332	3599	2	cir	PERSON
ftr-332	3600	1	3/11/11	CARDINAL
ftr-332	3602	1	505	CARDINAL
ftr-332	3602	2	2007	DATE
ftr-332	3603	1	prost	PERSON
ftr-332	3603	2	six-year	DATE
ftr-332	3604	1	supreme court‘s	ORG
ftr-332	3605	1	357	CARDINAL
ftr-332	3605	2	1958	DATE
ftr-332	3607	1	reg	CARDINAL
ftr-332	3608	1	301.6501(e)-1	CARDINAL
ftr-332	3608	2	first	ORDINAL
ftr-332	3608	3	united states	GPE
ftr-332	3608	4	131	CARDINAL
ftr-332	3608	5	s. ct	PERSON
ftr-332	3608	6	704	CARDINAL
ftr-332	3608	7	2011	DATE
ftr-332	3608	8	supreme court	ORG
ftr-332	3608	9	chevron, usa, inc.	ORG
ftr-332	3609	1	council, inc.	ORG
ftr-332	3609	2	467	CARDINAL
ftr-332	3609	3	837	CARDINAL
ftr-332	3609	4	1984	DATE
ftr-332	3610	1	2012	DATE
ftr-332	3610	2	361	CARDINAL
ftr-332	3610	3	the 1939	DATE
ftr-332	3611	1	the supreme court	ORG
ftr-332	3616	1	6501(e)(1)(a)(i)‘s	CARDINAL
ftr-332	3618	1	the supreme court	ORG
ftr-332	3620	1		CARDINAL
ftr-332	3620	2	chevron	ORG
ftr-332	3620	3	one	CARDINAL
ftr-332	3620	4	6501(e	CARDINAL
ftr-332	3620	5	treasury	ORG
ftr-332	3623	1		CARDINAL
ftr-332	3624	1	second	ORDINAL
ftr-332	3624	2	salman ranch	PERSON
ftr-332	3624	3	v. united states	GPE
ftr-332	3624	4	573	CARDINAL
ftr-332	3624	5	1362	CARDINAL
ftr-332	3624	6	fed	ORG
ftr-332	3624	7	cir	ORG
ftr-332	3624	8	2009	DATE
ftr-332	3625	1	―retroactive,‖	CARDINAL
ftr-332	3625	2	michigan	GPE
ftr-332	3626	1	353	CARDINAL
ftr-332	3626	2	180	CARDINAL
ftr-332	3626	3	1957	DATE
ftr-332	3626	4	supreme court	ORG
ftr-332	3626	5	362	CARDINAL
ftr-332	3626	6	florida	GPE
ftr-332	3628	1	12:5	CARDINAL
ftr-332	3628	2	7805(b	ORG
ftr-332	3630	1	supreme court	ORG
ftr-332	3630	2	treasury	ORG
ftr-332	3631	1		CARDINAL
ftr-332	3632	1	llc v. united states	ORG
ftr-332	3632	2	634	CARDINAL
ftr-332	3632	3	249	CARDINAL
ftr-332	3632	4	4th	ORDINAL
ftr-332	3633	1	3/11/11	CARDINAL
ftr-332	3634	1	132	CARDINAL
ftr-332	3634	2	s. ct.	PERSON
ftr-332	3635	1	71	CARDINAL
ftr-332	3635	2	9/27/11	CARDINAL
ftr-332	3636	1	301.6501(e)-1(a)(1)(ii	CARDINAL
ftr-332	3636	2	years	DATE
ftr-332	3636	3	sept. 24, 2009	DATE
ftr-332	3636	4	three-year	DATE
ftr-332	3637	1	united states	GPE
ftr-332	3637	2	131	CARDINAL
ftr-332	3637	3	s. ct	PERSON
ftr-332	3637	4	704	CARDINAL
ftr-332	3637	5	1/11/11	CARDINAL
ftr-332	3637	6	the supreme court	ORG
ftr-332	3638	1	s.	PERSON
ftr-332	3638	2	irs	ORG
ftr-332	3639	1	carpenter	PERSON
ftr-332	3639	2	136 t.c	QUANTITY
ftr-332	3639	3	373	CARDINAL
ftr-332	3639	4	4/25/11	CARDINAL
ftr-332	3640	1	wherry	PERSON
ftr-332	3640	2	only four	CARDINAL
ftr-332	3640	3	the six year	DATE
ftr-332	3640	4	6501(e	CARDINAL
ftr-332	3640	5	6229(c)(2	CARDINAL
ftr-332	3642	1	301.6501(e)-1	CARDINAL
ftr-332	3642	2	301.6229(c)(2)-1	PRODUCT
ftr-332	3642	3	vail v. commissioner	ORG
ftr-332	3642	4	134	CARDINAL
ftr-332	3642	5	211	CARDINAL
ftr-332	3642	6	5/6/10	CARDINAL
ftr-332	3644	1	301.6501(e)-1	CARDINAL
ftr-332	3644	2	301.6229(c)(2)-1	PRODUCT
ftr-332	3645	1	ninth	ORDINAL
ftr-332	3645	2	bakersfield	GPE
ftr-332	3645	3	568	CARDINAL
ftr-332	3645	4	767	CARDINAL
ftr-332	3645	5	9th	ORDINAL
ftr-332	3646	1	6/17/09	CARDINAL
ftr-332	3646	2	bakersfield	GPE
ftr-332	3646	3	supreme court‘s	ORG
ftr-332	3647	1	357	CARDINAL
ftr-332	3647	2	1958	DATE
ftr-332	3649	1	301.6501(e)-1	CARDINAL
ftr-332	3649	2	301.6229(c)(2)-1	PRODUCT
ftr-332	3649	3	chevron	ORG
ftr-332	3649	4	u.s.a., inc.	ORG
ftr-332	3650	1	2012	DATE
ftr-332	3650	2	363	CARDINAL
ftr-332	3651	1	council, inc.	ORG
ftr-332	3651	2	467	CARDINAL
ftr-332	3651	3	837	CARDINAL
ftr-332	3651	4	1984	DATE
ftr-332	3651	5	v. united states	PERSON
ftr-332	3651	6	131	CARDINAL
ftr-332	3651	7	s. ct	PERSON
ftr-332	3651	8	704	CARDINAL
ftr-332	3651	9	711	CARDINAL
ftr-332	3651	10	1/11/11	CARDINAL
ftr-332	3652	1	chevron	ORG
ftr-332	3653	1	chevron	ORG
ftr-332	3653	2	two	CARDINAL
ftr-332	3653	3	nat’l cable & telecomms	ORG
ftr-332	3655	1	545	CARDINAL
ftr-332	3655	2	967 (2005	DATE
ftr-332	3655	3	irs	ORG
ftr-332	3655	4	first	ORDINAL
ftr-332	3657	1	9511	DATE
ftr-332	3658	1	supreme court‘s	ORG
ftr-332	3658	2	chevron	ORG
ftr-332	3658	3	two	CARDINAL
ftr-332	3658	4	ninth	ORDINAL
ftr-332	3660	1		CARDINAL
ftr-332	3660	2	cohen, halpern	PERSON
ftr-332	3660	3	holmes	PERSON
ftr-332	3660	4	paris	GPE
ftr-332	3661	1		CARDINAL
ftr-332	3661	2	halpern	PERSON
ftr-332	3661	3	holmes	PERSON
ftr-332	3661	4	x. t.	PERSON
ftr-332	3661	5	tenth	ORDINAL
ftr-332	3661	6	irs	ORG
ftr-332	3662	1	salman ranch	PERSON
ftr-332	3663	1	647	CARDINAL
ftr-332	3663	2	929	CARDINAL
ftr-332	3663	3	10th	ORDINAL
ftr-332	3664	1	5/31/11	CARDINAL
ftr-332	3665	1	e. and f.	PERSON
ftr-332	3665	2	1999 year	DATE
ftr-332	3666	1	united states	GPE
ftr-332	3666	2	636	CARDINAL
ftr-332	3666	3	1368	CARDINAL
ftr-332	3666	4	fed	ORG
ftr-332	3666	5	cir	PERSON
ftr-332	3667	1	3/11/11	CARDINAL
ftr-332	3667	2	r.	NORP
ftr-332	3667	3	1999	DATE
ftr-332	3667	4	salman ranch	PERSON
ftr-332	3668	1	2001	DATE
ftr-332	3668	2	364	CARDINAL
ftr-332	3668	3	florida	GPE
ftr-332	3670	1	12:5	CARDINAL
ftr-332	3671	1	tenth	ORDINAL
ftr-332	3671	2	seymour	PERSON
ftr-332	3672	1	seymour	PERSON
ftr-332	3672	2	chevron	ORG
ftr-332	3672	3	supreme court‘s	ORG
ftr-332	3674	1	v. united states	GPE
ftr-332	3674	2	131	CARDINAL
ftr-332	3674	3	s. ct	PERSON
ftr-332	3675	1	713	CARDINAL
ftr-332	3675	2	1/11/11	CARDINAL
ftr-332	3679	1	intermountain insurance service	ORG
ftr-332	3679	2	vail v. commissioner	ORG
ftr-332	3679	3	650	CARDINAL
ftr-332	3679	4	691	CARDINAL
ftr-332	3679	5	d.c	GPE
ftr-332	3679	6	cir	ORG
ftr-332	3680	1	6/21/11	CARDINAL
ftr-332	3681	1	the 1939	DATE
ftr-332	3681	2	6501(e	CARDINAL
ftr-332	3681	3	reg.	MONEY
ftr-332	3682	1	301.6229(c)(-1t)(a)(iii	CARDINAL
ftr-332	3682	2	tatel	PERSON
ftr-332	3683	1	the tax court	ORG
ftr-332	3685	1	6501(e	CARDINAL
ftr-332	3686	1	intermountain‘s	GPE
ftr-332	3686	2	irs	ORG
ftr-332	3688	1	645	CARDINAL
ftr-332	3688	2	415	CARDINAL
ftr-332	3688	3	d.c. cir	ORG
ftr-332	3689	1	6/21/11	CARDINAL
ftr-332	3690	1	randolph	PERSON
ftr-332	3690	2	vail v. commissioner	ORG
ftr-332	3690	3	650	CARDINAL
ftr-332	3690	4	691	CARDINAL
ftr-332	3690	5	d.c	GPE
ftr-332	3690	6	cir	ORG
ftr-332	3691	1	6/21/11	CARDINAL
ftr-332	3692	1	2012	DATE
ftr-332	3692	2	irs	ORG
ftr-332	3693	1	d.c	ORG
ftr-332	3695	1	331	CARDINAL
ftr-332	3695	2	972	CARDINAL
ftr-332	3695	3	d.c	GPE
ftr-332	3695	4	cir	ORG
ftr-332	3695	5	2003	DATE
ftr-332	3696	1	6229(d	DATE
ftr-332	3696	2	6501	CARDINAL
ftr-332	3698	1	w.	PERSON
ftr-332	3698	2	fifth	ORDINAL
ftr-332	3698	3	burks	PERSON
ftr-332	3698	4	the supreme court	ORG
ftr-332	3699	1	441	CARDINAL
ftr-332	3701	1	271	CARDINAL
ftr-332	3701	2	5th	ORDINAL
ftr-332	3702	1	9/19/11	CARDINAL
ftr-332	3703	1	fifth	ORDINAL
ftr-332	3703	2	burks v. united states	PERSON
ftr-332	3703	3	633	CARDINAL
ftr-332	3703	4	347	CARDINAL
ftr-332	3703	5	5th	ORDINAL
ftr-332	3703	6	2011	DATE
ftr-332	3703	7	the six year	DATE
ftr-332	3705	1		CARDINAL
ftr-332	3706	1	burks	PERSON
ftr-332	3706	2	the supreme court.‖ however	ORG
ftr-332	3706	3	the supreme court	ORG
ftr-332	3707	1	x.	PERSON
ftr-332	3708	1	heartaches‖♬♪	PERSON
ftr-332	3710	1	the supreme court	ORG
ftr-332	3710	2	fourth	ORDINAL
ftr-332	3710	3	llc v. united states	ORG
ftr-332	3710	4	634	CARDINAL
ftr-332	3710	5	249	CARDINAL
ftr-332	3710	6	4th	ORDINAL
ftr-332	3710	7	2/7/11	CARDINAL
ftr-332	3710	8	132	CARDINAL
ftr-332	3710	9	s. ct.	PERSON
ftr-332	3711	1	71	CARDINAL
ftr-332	3711	2	9/27/11	CARDINAL
ftr-332	3712	1	fifth	ORDINAL
ftr-332	3712	2	seventh	ORDINAL
ftr-332	3713	1	2.	CARDINAL
ftr-332	3713	2	j. harvie wilkinson iii	PERSON
ftr-332	3714	1	virginia	GPE
ftr-332	3714	2	new york city	GPE
ftr-332	3715	1	r.h.	PERSON
ftr-332	3715	2	donnelley corp	ORG
ftr-332	3716	1	v. united states	GPE
ftr-332	3716	2	641	CARDINAL
ftr-332	3716	3	70	CARDINAL
ftr-332	3716	4	4th	ORDINAL
ftr-332	3717	1	3/31/11	CARDINAL
ftr-332	3718	1	1991	DATE
ftr-332	3718	2	1992	DATE
ftr-332	3718	3	approximately $11 million	MONEY
ftr-332	3718	4	1994	DATE
ftr-332	3719	1	irs	ORG
ftr-332	3719	2	1994	DATE
ftr-332	3719	3	$43 million	MONEY
ftr-332	3719	4	1994	DATE
ftr-332	3719	5	1994	DATE
ftr-332	3719	6	a closed year	DATE
ftr-332	3719	7	two days	DATE
ftr-332	3720	1	irs	ORG
ftr-332	3720	2	1994	DATE
ftr-332	3721	1	wilkinson	PERSON
ftr-332	3721	2	lewis v. reynolds	PERSON
ftr-332	3721	3	284	CARDINAL
ftr-332	3721	4	281	CARDINAL
ftr-332	3721	5	1932	DATE
ftr-332	3723	1	366	CARDINAL
ftr-332	3723	2	florida	GPE
ftr-332	3724	1	12:5	CARDINAL
ftr-332	3724	2	donnelley	ORG
ftr-332	3724	3	first	ORDINAL
ftr-332	3725	1	two days	DATE
ftr-332	3725	2	1994	DATE
ftr-332	3725	3	irs	ORG
ftr-332	3726	1	donnelley	ORG
ftr-332	3726	2	first	ORDINAL
ftr-332	3727	1	donnelley	ORG
ftr-332	3727	2	second	ORDINAL
ftr-332	3729	1		CARDINAL
ftr-332	3731	1	first	ORDINAL
ftr-332	3731	2	the supreme court	ORG
ftr-332	3731	3	michael	PERSON
ftr-332	3732	1	173	CARDINAL
ftr-332	3732	2	503	CARDINAL
ftr-332	3732	3	4th	ORDINAL
ftr-332	3732	4	1999	DATE
ftr-332	3733	1	donnelley	ORG
ftr-332	3733	2	a.	PERSON
ftr-332	3735	1	brady v. commissioner	PERSON
ftr-332	3735	2	136	CARDINAL
ftr-332	3735	3	422	CARDINAL
ftr-332	3735	4	4/28/11	CARDINAL
ftr-332	3736	1	cdp	ORG
ftr-332	3736	2	ruwe	PERSON
ftr-332	3736	3	prior years	DATE
ftr-332	3736	4	the year	DATE
ftr-332	3737	1	3	CARDINAL
ftr-332	3738	1	anthony v. commissioner	PERSON
ftr-332	3738	2	t.c. summ	PERSON
ftr-332	3740	1	2011-50	DATE
ftr-332	3740	2	4/18/11	CARDINAL
ftr-332	3741	1	the 2004 open year	DATE
ftr-332	3741	2	the 2005 year	DATE
ftr-332	3742	1	irs	ORG
ftr-332	3742	2	2004	DATE
ftr-332	3742	3	12/31/09	DATE
ftr-332	3743	1	irs	ORG
ftr-332	3743	2	1/7/10	CARDINAL
ftr-332	3743	3	2005 year	DATE
ftr-332	3744	1	2012	DATE
ftr-332	3744	2	367 4	DATE
ftr-332	3747	1	platt v. united states	PERSON
ftr-332	3747	2	99	CARDINAL
ftr-332	3749	1	634	CARDINAL
ftr-332	3750	1	more than three years	DATE
ftr-332	3751	1	section 6511(h	LAW
ftr-332	3754	1	f. liens	PERSON
ftr-332	3754	2	1	CARDINAL
ftr-332	3755	1	irs	ORG
ftr-332	3756	1	136	CARDINAL
ftr-332	3756	2	178	CARDINAL
ftr-332	3756	3	2/24/11	CARDINAL
ftr-332	3757	1	cdp	ORG
ftr-332	3757	2	irs	ORG
ftr-332	3757	3	third	ORDINAL
ftr-332	3758	1	cdp	ORG
ftr-332	3759	1	lee‘s	PERSON
ftr-332	3759	2	lien	PERSON
ftr-332	3762	1	2	CARDINAL
ftr-332	3762	2	day	DATE
ftr-332	3763	1	tucker	PERSON
ftr-332	3763	2	t.c.	PERSON
ftr-332	3764	1	2011-67	DATE
ftr-332	3764	2	3/22/11	CARDINAL
ftr-332	3765	1	irs	ORG
ftr-332	3765	2	39,000	MONEY
ftr-332	3765	3	22,645	MONEY
ftr-332	3765	4	day	DATE
ftr-332	3766	1	day	DATE
ftr-332	3766	2	368	CARDINAL
ftr-332	3766	3	florida	GPE
ftr-332	3768	1	12:5	CARDINAL
ftr-332	3769	1	gustafson	PERSON
ftr-332	3769	2	cdp	ORG
ftr-332	3770	1	3	CARDINAL
ftr-332	3770	2	irs	ORG
ftr-332	3770	3	136	CARDINAL
ftr-332	3770	4	356	CARDINAL
ftr-332	3770	5	4/19/11	CARDINAL
ftr-332	3771	1	cdp	ORG
ftr-332	3771	2	―boilerplate	ORG
ftr-332	3772	1	―boilerplate	ORG
ftr-332	3772	2	form‖	GPE
ftr-332	3774	1	dawson	PERSON
ftr-332	3775	1	4	CARDINAL
ftr-332	3776	1	hoyle v. commissioner	PERSON
ftr-332	3776	2	136 t.c	QUANTITY
ftr-332	3777	1	463	CARDINAL
ftr-332	3777	2	5/23/11	CARDINAL
ftr-332	3778	1	aba	PERSON
ftr-332	3778	2	irs	ORG
ftr-332	3778	3	cdp	ORG
ftr-332	3779	1	proc	PERSON
ftr-332	3780	1	2000-43	DATE
ftr-332	3780	2	2000-2	DATE
ftr-332	3780	3	cc-2007	ORG
ftr-332	3780	4	cdp	ORG
ftr-332	3782	1	―[a	PERSON
ftr-332	3782	2	cdp	ORG
ftr-332	3785	1	5	CARDINAL
ftr-332	3786	1	johnson v. commissioner	PERSON
ftr-332	3786	2	136	CARDINAL
ftr-332	3786	3	475	CARDINAL
ftr-332	3786	4	5/31/11	CARDINAL
ftr-332	3787	1	irs	ORG
ftr-332	3789	1	2012	DATE
ftr-332	3789	2	369 6	DATE
ftr-332	3790	1	irs	ORG
ftr-332	3791	1	bloomfield bank	ORG
ftr-332	3791	2	v. united states	PERSON
ftr-332	3791	3	644	CARDINAL
ftr-332	3791	4	521	CARDINAL
ftr-332	3791	5	7th	ORDINAL
ftr-332	3791	6	5/1/11	CARDINAL
ftr-332	3792	1	posner	PERSON
ftr-332	3794	1	7	CARDINAL
ftr-332	3794	2	second	ORDINAL
ftr-332	3794	3	cdp	ORG
ftr-332	3795	1	churchill v. commissioner	PERSON
ftr-332	3795	2	t.c.	PERSON
ftr-332	3796	1	2011-182	DATE
ftr-332	3797	1	holmes	PERSON
ftr-332	3797	2	cdp	ORG
ftr-332	3797	3	irs	ORG
ftr-332	3798	1	cdp	ORG
ftr-332	3799	1	8	CARDINAL
ftr-332	3801	1	kreit mechanical associates, inc.	ORG
ftr-332	3802	1	137	CARDINAL
ftr-332	3802	2	123	CARDINAL
ftr-332	3802	3	10/3/11	CARDINAL
ftr-332	3803	1	cdp	ORG
ftr-332	3804	1	75-percent	PERCENT
ftr-332	3805	1	54	CARDINAL
ftr-332	3805	2	742	CARDINAL
ftr-332	3805	3	1970	DATE
ftr-332	3805	4	aff’d	ORG
ftr-332	3805	5	445	CARDINAL
ftr-332	3805	6	985	CARDINAL
ftr-332	3805	7	10th	ORDINAL
ftr-332	3805	8	1971	DATE
ftr-332	3805	9	ninth	ORDINAL
ftr-332	3805	10	keller v. commissioner	PERSON
ftr-332	3805	11	568	CARDINAL
ftr-332	3805	12	710	CARDINAL
ftr-332	3805	13	718	CARDINAL
ftr-332	3805	14	9th	ORDINAL
ftr-332	3805	15	2009	DATE
ftr-332	3805	16	wherry	PERSON
ftr-332	3806	1	ninth	ORDINAL
ftr-332	3806	2	988	CARDINAL
ftr-332	3806	3	989	CARDINAL
ftr-332	3806	4	997	CARDINAL
ftr-332	3806	5	9th	ORDINAL
ftr-332	3806	6	1993	DATE
ftr-332	3806	7	wherry	PERSON
ftr-332	3806	8	irs	ORG
ftr-332	3806	9	thirty years	DATE
ftr-332	3806	10	irs	ORG
ftr-332	3807	1	370	CARDINAL
ftr-332	3807	2	florida	GPE
ftr-332	3808	1	12:5 9	DATE
ftr-332	3809	1	thompson	ORG
ftr-332	3809	2	united states	GPE
ftr-332	3809	3	106	CARDINAL
ftr-332	3809	4	2010-6464	DATE
ftr-332	3809	5	n.d.	GPE
ftr-332	3810	1	9/29/10	CARDINAL
ftr-332	3811	1	twenty days	DATE
ftr-332	3814	1	a.	PERSON
ftr-332	3815	1	seventh	ORDINAL
ftr-332	3816	1	thompson	ORG
ftr-332	3816	2	united states	GPE
ftr-332	3816	3	448	CARDINAL
ftr-332	3818	1	878	CARDINAL
ftr-332	3818	2	7th	ORDINAL
ftr-332	3818	3	11/3/11	CARDINAL
ftr-332	3818	4	aff’g	CARDINAL
ftr-332	3818	5	106	CARDINAL
ftr-332	3818	6	20106464	DATE
ftr-332	3818	7	n.d.	GPE
ftr-332	3819	1	9/29/10	CARDINAL
ftr-332	3820	1	twenty days	DATE
ftr-332	3821	1	twenty-day	DATE
ftr-332	3824	1	10	CARDINAL
ftr-332	3825	1	irs	ORG
ftr-332	3826	1	nba	ORG
ftr-332	3827	1	conway v. commissioner	PERSON
ftr-332	3827	2	137	CARDINAL
ftr-332	3829	1	16	CARDINAL
ftr-332	3829	2	12/19/11	CARDINAL
ftr-332	3830	1	irs	ORG
ftr-332	3830	2	sixty days	DATE
ftr-332	3830	3	irs	ORG
ftr-332	3831	1	cdp	ORG
ftr-332	3831	2	paris	GPE
ftr-332	3831	3	hughes	ORG
ftr-332	3831	4	united states	GPE
ftr-332	3831	5	953	CARDINAL
ftr-332	3831	6	531	CARDINAL
ftr-332	3831	7	9th	ORDINAL
ftr-332	3831	8	1992	DATE
ftr-332	3831	9	6303	DATE
ftr-332	3832	1	one	CARDINAL
ftr-332	3832	2	6303	DATE
ftr-332	3832	3	sixty days	DATE
ftr-332	3833	1		CARDINAL
ftr-332	3835	1	irs	ORG
ftr-332	3836	1	2012	DATE
ftr-332	3836	2	371 11	CARDINAL
ftr-332	3837	1	irs	ORG
ftr-332	3838	1	463	CARDINAL
ftr-332	3838	2	531	CARDINAL
ftr-332	3839	1	colo	ORG
ftr-332	3840	1	12/28/11	CARDINAL
ftr-332	3841	1	11	CARDINAL
ftr-332	3844	1	1	CARDINAL
ftr-332	3847	1	132 t.c	QUANTITY
ftr-332	3848	1	131	CARDINAL
ftr-332	3848	2	12	CARDINAL
ftr-332	3849	1	irs	ORG
ftr-332	3849	2	two years	DATE
ftr-332	3849	3	first	ORDINAL
ftr-332	3850	1	1.6015-5(b)(1	CARDINAL
ftr-332	3851	1	irs	ORG
ftr-332	3852	1	eleven	CARDINAL
ftr-332	3852	2	four	CARDINAL
ftr-332	3853	1	1.6015-5(b)(1	CARDINAL
ftr-332	3854	1	chevron	ORG
ftr-332	3854	2	u.s.a., inc.	ORG
ftr-332	3855	1	council, inc.	ORG
ftr-332	3855	2	467	CARDINAL
ftr-332	3855	3	837	CARDINAL
ftr-332	3855	4	1984	DATE
ftr-332	3855	5	seventh	ORDINAL
ftr-332	3855	6	& cas. co.	ORG
ftr-332	3855	7	united states	GPE
ftr-332	3855	8	142	CARDINAL
ftr-332	3855	9	973	CARDINAL
ftr-332	3855	10	979	CARDINAL
ftr-332	3855	11	7th	ORDINAL
ftr-332	3855	12	1998	DATE
ftr-332	3855	13	irs	ORG
ftr-332	3855	14	chevron	ORG
ftr-332	3856	1	1.6015-5	CARDINAL
ftr-332	3857	1	two-year	DATE
ftr-332	3858	1	―‗it	DATE
ftr-332	3858	2	congress	ORG
ftr-332	3858	3	one	CARDINAL
ftr-332	3859	1	2-year	DATE
ftr-332	3859	2	congress	ORG
ftr-332	3860	1	congress	ORG
ftr-332	3860	2	first	ORDINAL
ftr-332	3860	3	chevron	ORG
ftr-332	3862	1	372	CARDINAL
ftr-332	3862	2	florida	GPE
ftr-332	3863	1	12:5	CARDINAL
ftr-332	3863	2	congress	ORG
ftr-332	3863	3	2-year	DATE
ftr-332	3864	1	congress	ORG
ftr-332	3864	2	congress	ORG
ftr-332	3864	3	section 6015(b	LAW
ftr-332	3865	1		CARDINAL
ftr-332	3865	2	irs	ORG
ftr-332	3867	1	a.	PERSON
ftr-332	3868	1	irs	ORG
ftr-332	3869	1	mannella v. commissioner	PERSON
ftr-332	3869	2	132 t.c	QUANTITY
ftr-332	3869	3	196	CARDINAL
ftr-332	3869	4	4/13/09	CARDINAL
ftr-332	3869	5	631	CARDINAL
ftr-332	3869	6	115	CARDINAL
ftr-332	3870	1	3d	CARDINAL
ftr-332	3871	1	irs	ORG
ftr-332	3871	2	cdp	ORG
ftr-332	3871	3	6/4/04	CARDINAL
ftr-332	3872	1	11/1/06	DATE
ftr-332	3872	2	more than two years later	DATE
ftr-332	3872	3	6015	DATE
ftr-332	3872	4	irs	ORG
ftr-332	3874	1	haines	PERSON
ftr-332	3874	2	two-year	DATE
ftr-332	3876	1	lantz	PERSON
ftr-332	3876	2	132 t.c	QUANTITY
ftr-332	3876	3	131	CARDINAL
ftr-332	3877	1	1.6015-5(b)(1	CARDINAL
ftr-332	3877	2	two years	DATE
ftr-332	3877	3	first	ORDINAL
ftr-332	3879	1	irs	ORG
ftr-332	3880	1	two-year	DATE
ftr-332	3880	2	section 6015(f	LAW
ftr-332	3882	1	1.6015-5(b)(1	CARDINAL
ftr-332	3882	2	3/12/10	CARDINAL
ftr-332	3883	1	two-year	DATE
ftr-332	3884	1	1.6015-5(b)(1	CARDINAL
ftr-332	3884	2	lantz	PERSON
ftr-332	3884	3	132 t.c	QUANTITY
ftr-332	3884	4	131	CARDINAL
ftr-332	3884	5	2009	DATE
ftr-332	3884	6	irs	ORG
ftr-332	3886	1	2012	DATE
ftr-332	3886	2	373	CARDINAL
ftr-332	3886	3	irs	ORG
ftr-332	3886	4	seventh	ORDINAL
ftr-332	3886	5	posner	PERSON
ftr-332	3886	6	607	CARDINAL
ftr-332	3886	7	479	CARDINAL
ftr-332	3886	8	7th	ORDINAL
ftr-332	3887	1	lantz ii	PERSON
ftr-332	3888	1	medicare	ORG
ftr-332	3888	2	2000	DATE
ftr-332	3889	1	only six years	DATE
ftr-332	3889	2	2003	DATE
ftr-332	3889	3	irs	ORG
ftr-332	3890	1	2006	DATE
ftr-332	3890	2	irs	ORG
ftr-332	3890	3	3,230	MONEY
ftr-332	3890	4	2005	DATE
ftr-332	3890	5	1999	DATE
ftr-332	3890	6	more than $1.3 million	MONEY
ftr-332	3891	1	irs	ORG
ftr-332	3891	2	two year	DATE
ftr-332	3891	3	seventh	ORDINAL
ftr-332	3891	4	posner	PERSON
ftr-332	3891	5		CARDINAL
ftr-332	3891	6	posner	PERSON
ftr-332	3892	1	zen	ORG
ftr-332	3893	1	posner	PERSON
ftr-332	3893	2	congress	ORG
ftr-332	3893	3	congress	ORG
ftr-332	3893	4	one	CARDINAL
ftr-332	3893	5	congress	ORG
ftr-332	3893	6	two	CARDINAL
ftr-332	3893	7	third	ORDINAL
ftr-332	3893	8	congress	ORG
ftr-332	3893	9	third	ORDINAL
ftr-332	3893	10	two-year	DATE
ftr-332	3893	11	374	CARDINAL
ftr-332	3893	12	florida	GPE
ftr-332	3895	1	12:5	CARDINAL
ftr-332	3898	1	26	CARDINAL
ftr-332	3898	2	section 6015	DATE
ftr-332	3900	1		CARDINAL
ftr-332	3900	2	irs	ORG
ftr-332	3900	3	collectible‖	ORG
ftr-332	3901	1	irs	ORG
ftr-332	3902	1	5	CARDINAL
ftr-332	3902	2	d.	NORP
ftr-332	3902	3	posner	PERSON
ftr-332	3903	1	135	CARDINAL
ftr-332	3904	1	374	CARDINAL
ftr-332	3904	2	9/22/10	CARDINAL
ftr-332	3905	1	seven	CARDINAL
ftr-332	3905	2	lantz	PERSON
ftr-332	3905	3	supra	PERSON
ftr-332	3906	1	1.6015-5(b)(1	CARDINAL
ftr-332	3906	2	two-year	DATE
ftr-332	3906	3	lantz	PERSON
ftr-332	3906	4	seventh	ORDINAL
ftr-332	3907	1	five	CARDINAL
ftr-332	3909	1	third	ORDINAL
ftr-332	3909	2	posner	PERSON
ftr-332	3910	1	mannella v. commissioner	PERSON
ftr-332	3910	2	631	CARDINAL
ftr-332	3910	3	115	CARDINAL
ftr-332	3910	4	3d	CARDINAL
ftr-332	3911	1	1/19/11	CARDINAL
ftr-332	3912	1	132 t.c	QUANTITY
ftr-332	3912	2	196	CARDINAL
ftr-332	3912	3	4/13/09	CARDINAL
ftr-332	3913	1	2	CARDINAL
ftr-332	3913	2	greenberg	PERSON
ftr-332	3913	3	third	ORDINAL
ftr-332	3913	4	two-year	DATE
ftr-332	3913	5	6015(f	CARDINAL
ftr-332	3914	1	1.6015-5(b)(1	CARDINAL
ftr-332	3915	1	greenberg‘s	PERSON
ftr-332	3915	2	two-year	DATE
ftr-332	3915	3	one	CARDINAL
ftr-332	3915	4	seventh	ORDINAL
ftr-332	3915	5	two	CARDINAL
ftr-332	3915	6	5	CARDINAL
ftr-332	3916	1	17:1	CARDINAL
ftr-332	3916	2	20:1	CARDINAL
ftr-332	3916	3	2012	DATE
ftr-332	3916	4	375	CARDINAL
ftr-332	3916	5	66(c	CARDINAL
ftr-332	3916	6	6015(f	CARDINAL
ftr-332	3916	7	1.6015-5(b)(1	CARDINAL
ftr-332	3916	8	chevron	ORG
ftr-332	3916	9	congress	ORG
ftr-332	3916	10	two-year	DATE
ftr-332	3916	11	deadline.‖	ORG
ftr-332	3916	12	10-year	DATE
ftr-332	3916	13	26	CARDINAL
ftr-332	3917	1	6502.‖	CARDINAL
ftr-332	3918	1	1.6015-5(b)(1	CARDINAL
ftr-332	3919	1		CARDINAL
ftr-332	3919	2	ambro	PERSON
ftr-332	3920	1	congress	ORG
ftr-332	3920	2	6015(f	CARDINAL
ftr-332	3921	1	two	CARDINAL
ftr-332	3921	2	irs	ORG
ftr-332	3921	3	two-year	DATE
ftr-332	3921	4	chevron	ORG
ftr-332	3921	5	lantz	PERSON
ftr-332	3921	6	607	CARDINAL
ftr-332	3921	7	479	CARDINAL
ftr-332	3921	8	7th	ORDINAL
ftr-332	3922	1	6/8/10	CARDINAL
ftr-332	3923	1	f.	PERSON
ftr-332	3923	2	lantz	PERSON
ftr-332	3924	1	pullins	PERSON
ftr-332	3924	2	136 t.c	QUANTITY
ftr-332	3924	3	432	CARDINAL
ftr-332	3924	4	5/5/11	CARDINAL
ftr-332	3925	1	gustafson	PERSON
ftr-332	3925	2	lantz	PERSON
ftr-332	3925	3	132 t.c	QUANTITY
ftr-332	3925	4	131	CARDINAL
ftr-332	3925	5	2009	DATE
ftr-332	3925	6	607	CARDINAL
ftr-332	3925	7	479	CARDINAL
ftr-332	3925	8	7th	ORDINAL
ftr-332	3925	9	2010	DATE
ftr-332	3925	10	two-year	DATE
ftr-332	3926	1	1.6015-5(b)(1	CARDINAL
ftr-332	3926	2	u.s.	GPE
ftr-332	3926	3	seventh	ORDINAL
ftr-332	3926	4	lantz ii	PERSON
ftr-332	3926	5	third	ORDINAL
ftr-332	3926	6	631	CARDINAL
ftr-332	3926	7	115	CARDINAL
ftr-332	3926	8	rev’g	ORG
ftr-332	3926	9	132 t.c	QUANTITY
ftr-332	3926	10	196	CARDINAL
ftr-332	3926	11	2009	DATE
ftr-332	3928	1	three	CARDINAL
ftr-332	3928	2	1	CARDINAL
ftr-332	3928	3	2	CARDINAL
ftr-332	3928	4	376	CARDINAL
ftr-332	3928	5	florida	GPE
ftr-332	3929	1	12:5	CARDINAL
ftr-332	3929	2	3	CARDINAL
ftr-332	3929	3	the years	DATE
ftr-332	3930	1	four	CARDINAL
ftr-332	3930	2	1	CARDINAL
ftr-332	3930	3	2	CARDINAL
ftr-332	3930	4	3	CARDINAL
ftr-332	3930	5	4	CARDINAL
ftr-332	3931	1	fifth	ORDINAL
ftr-332	3931	2	one particular year	DATE
ftr-332	3932	1	gustafson	PERSON
ftr-332	3932	2	―especially	ORG
ftr-332	3932	3	pullins	PERSON
ftr-332	3934	1	lantz	PERSON
ftr-332	3935	1	haag v. commissioner	PERSON
ftr-332	3935	2	t.c.	PERSON
ftr-332	3936	1	2011-87	DATE
ftr-332	3936	2	4/19/11	CARDINAL
ftr-332	3937	1	6015	DATE
ftr-332	3939	1	6015(f	CARDINAL
ftr-332	3939	2	the same years	DATE
ftr-332	3939	3	lantz	PERSON
ftr-332	3939	4	two-year	DATE
ftr-332	3940	1	1.6015-5(b)(1	CARDINAL
ftr-332	3941	1	gustafson	PERSON
ftr-332	3942	1	―[a	PERSON
ftr-332	3943	1	jones v. commissioner	PERSON
ftr-332	3943	2	642	CARDINAL
ftr-332	3943	3	459	CARDINAL
ftr-332	3943	4	4th	ORDINAL
ftr-332	3943	5	6/13/11	CARDINAL
ftr-332	3944	1	two-year	DATE
ftr-332	3945	1	niemeyer	PERSON
ftr-332	3945	2	seventh	ORDINAL
ftr-332	3945	3	third	ORDINAL
ftr-332	3945	4	lantz ii	PERSON
ftr-332	3945	5	mannella.	PERSON
ftr-332	3946	1	i.	PERSON
ftr-332	3946	2	irs	ORG
ftr-332	3947	1	2011-70, 2011-32	DATE
ftr-332	3947	2	135	CARDINAL
ftr-332	3947	3	7/25/11	CARDINAL
ftr-332	3948	1	irs	ORG
ftr-332	3949	1	1.6015-5(b)(1	CARDINAL
ftr-332	3949	2	two years	DATE
ftr-332	3949	3	first	ORDINAL
ftr-332	3950	1	irs	ORG
ftr-332	3950	2	2012	DATE
ftr-332	3950	3	377	CARDINAL
ftr-332	3950	4	6502	DATE
ftr-332	3950	5	the tax years	DATE
ftr-332	3950	6	6511	DATE
ftr-332	3950	7	irs	ORG
ftr-332	3952	1	irs	ORG
ftr-332	3952	2	more than two years	DATE
ftr-332	3952	3	first	ORDINAL
ftr-332	3952	4	6502	DATE
ftr-332	3952	5	6511	DATE
ftr-332	3953	1	irs	ORG
ftr-332	3953	2	8857	DATE
ftr-332	3954	1	irs	ORG
ftr-332	3955	1	1	CARDINAL
ftr-332	3955	2	two-year	DATE
ftr-332	3955	3	2	CARDINAL
ftr-332	3955	4	3	CARDINAL
ftr-332	3955	5	irs	ORG
ftr-332	3955	6	irs	ORG
ftr-332	3956	1	j. the	PERSON
ftr-332	3956	2	irs	ORG
ftr-332	3957	1	2012-8, 2012-4	DATE
ftr-332	3958	1	309	CARDINAL
ftr-332	3959	1	proc	PERSON
ftr-332	3960	1	2003-61	DATE
ftr-332	3960	2	2003-2	DATE
ftr-332	3960	3	296	CARDINAL
ftr-332	3960	4	6015(f	CARDINAL
ftr-332	3961	1	section 6015(f	LAW
ftr-332	3961	2	irs	ORG
ftr-332	3963	1	6015(f	CARDINAL
ftr-332	3964	1	378	CARDINAL
ftr-332	3964	2	florida	GPE
ftr-332	3966	1	12:5	CARDINAL
ftr-332	3967	1		CARDINAL
ftr-332	3967	2	irs	ORG
ftr-332	3968	1	2003-61	DATE
ftr-332	3970	1	2003-61	DATE
ftr-332	3971	1	irs	ORG
ftr-332	3971	2	irs	ORG
ftr-332	3972	1	2003-61	DATE
ftr-332	3973	1	2	CARDINAL
ftr-332	3974	1	harbin v. commissioner	ORG
ftr-332	3974	2	137	CARDINAL
ftr-332	3975	1	93	CARDINAL
ftr-332	3975	2	9/26/11	CARDINAL
ftr-332	3977	1	6015	DATE
ftr-332	3978	1	section 6015(g)(2	LAW
ftr-332	3979	1	kroupa	PERSON
ftr-332	3980	1	irs	ORG
ftr-332	3982	1	6015	DATE
ftr-332	3984	1	―was	PERSON
ftr-332	3985	1	kroupa	PERSON
ftr-332	3985	2	irs	ORG
ftr-332	3986	1	3	CARDINAL
ftr-332	3986	2	irs	ORG
ftr-332	3987	1	minihan	PERSON
ftr-332	3987	2	138 t.c	PERSON
ftr-332	3988	1	1	CARDINAL
ftr-332	3989	1	irs	ORG
ftr-332	3990	1	2012	DATE
ftr-332	3990	2	379	CARDINAL
ftr-332	3990	3	6015(e)(1)(b	CARDINAL
ftr-332	3991	1	gustafson	PERSON
ftr-332	3991	2	one-half	CARDINAL
ftr-332	3991	3	one-half	CARDINAL
ftr-332	3992	1	one-half	CARDINAL
ftr-332	3993	1	united states	GPE
ftr-332	3993	2	nat’l bank	GPE
ftr-332	3993	3	472	CARDINAL
ftr-332	3993	4	713	CARDINAL
ftr-332	3993	5	1985	DATE
ftr-332	3993	6	irs	ORG
ftr-332	3993	7	one	CARDINAL
ftr-332	3993	8	third	ORDINAL
ftr-332	3994	1	6015(g)(1	CARDINAL
ftr-332	3994	2	7426	DATE
ftr-332	3995	1	irs	ORG
ftr-332	3995	2	minihan	PERSON
ftr-332	3995	3	6015(f	CARDINAL
ftr-332	3996	1	h. miscellaneous 1	PERSON
ftr-332	3997	1	congress	ORG
ftr-332	3997	2	irs	ORG
ftr-332	3998	1	2010	DATE
ftr-332	3998	2	6041	DATE
ftr-332	3998	3	600	MONEY
ftr-332	4000	1	12/31/11	ORDINAL
ftr-332	4000	2	a.	PERSON
ftr-332	4001	1	one year later	DATE
ftr-332	4002	1	4/14/11	CARDINAL
ftr-332	4002	2	obama	PERSON
ftr-332	4003	1	2	CARDINAL
ftr-332	4003	2	irs	ORG
ftr-332	4004	1	ir-2010-1, 2010	ORG
ftr-332	4004	2	tnt	ORG
ftr-332	4004	3	2-1	CARDINAL
ftr-332	4005	1	irs	ORG
ftr-332	4005	2	irs	ORG
ftr-332	4006	1	380	CARDINAL
ftr-332	4006	2	florida	GPE
ftr-332	4007	1	12:5	CARDINAL
ftr-332	4007	2	15 hours	TIME
ftr-332	4008	1	irs	ORG
ftr-332	4008	2	230	CARDINAL
ftr-332	4009	1	2011	DATE
ftr-332	4010	1	a.	PERSON
ftr-332	4010	2	karen	PERSON
ftr-332	4011	1	irs	ORG
ftr-332	4012	1	9/1/10	CARDINAL
ftr-332	4013	1	accenture	ORG
ftr-332	4014	1	2010	DATE
ftr-332	4014	2	85-24	CARDINAL
ftr-332	4014	3	5/4/10	CARDINAL
ftr-332	4015	1	irs	ORG
ftr-332	4015	2	llc	GPE
ftr-332	4016	1	karen hawkins	PERSON
ftr-332	4016	2	irs	ORG
ftr-332	4018	1	―fee simple‖	ORG
ftr-332	4019	1	reg-139343-08	DATE
ftr-332	4019	2	75	CARDINAL
ftr-332	4019	3	43110	DATE
ftr-332	4019	4	7/23/10	CARDINAL
ftr-332	4020	1	50	MONEY
ftr-332	4020	2	12/31/10	CARDINAL
ftr-332	4020	3	50	MONEY
ftr-332	4020	4		CARDINAL
ftr-332	4021	1	irs	ORG
ftr-332	4021	2	the first year	DATE
ftr-332	4021	3	64.25	MONEY
ftr-332	4021	4	14.25	MONEY
ftr-332	4021	5	―wet	ORG
ftr-332	4021	6	irs	ORG
ftr-332	4022	1	reg-13863707	DATE
ftr-332	4022	2	the internal revenue service	ORG
ftr-332	4022	3	75	CARDINAL
ftr-332	4023	1	51713	CARDINAL
ftr-332	4023	2	8/19/10	CARDINAL
ftr-332	4024	1	230	CARDINAL
ftr-332	4028	1	2012	DATE
ftr-332	4028	2	381	CARDINAL
ftr-332	4028	3	10.3	CARDINAL
ftr-332	4028	4	10.6	CARDINAL
ftr-332	4028	5	irs	ORG
ftr-332	4029	1	irs	ORG
ftr-332	4031	1	section 10.30	LAW
ftr-332	4031	2	section 10.36	LAW
ftr-332	4031	3	section 10.51	LAW
ftr-332	4032	1	section 6109	LAW
ftr-332	4032	2	75 fr 14539	CARDINAL
ftr-332	4032	3	march 26, 2010	DATE
ftr-332	4033	1	section 6109	LAW
ftr-332	4033	2	december 31, 2010	DATE
ftr-332	4033	3	irs	ORG
ftr-332	4034	1	section 6109	LAW
ftr-332	4034	2	irs	ORG
ftr-332	4035	1		CARDINAL
ftr-332	4036	1	u.s.	GPE
ftr-332	4036	2	one	CARDINAL
ftr-332	4037	1	d.	NORP
ftr-332	4037	2	230	CARDINAL
ftr-332	4037	3	reg-138637-07	DATE
ftr-332	4037	4	the internal revenue service	ORG
ftr-332	4037	5	2010-2	DATE
ftr-332	4037	6	581	CARDINAL
ftr-332	4037	7	8/19/10	CARDINAL
ftr-332	4038	1	10.34	CARDINAL
ftr-332	4038	2	10.3	CARDINAL
ftr-332	4038	3	10.6	CARDINAL
ftr-332	4039	1	10.30	CARDINAL
ftr-332	4039	2	10.36	CARDINAL
ftr-332	4039	3	https://www.lexis.com/research/buttontflink?_m=6c522dbb5f75cc31ef9c40c5ebeba44f&_xfercite=%3ccite%20cc%3d%22usa%22%3e%3c%21%5bcdata%5b2010%20tnt%20161-3%5d%5d%3e%3c%2fcite%3e&_buttype=4&_butstat=0&_butnum=24&_butinline=1&_butinfo=ircode%206109&_fmtstr=full&docnum=4&_startdoc=1&wchp=dglzvzz-zskal&_md5=ce5e5a997d079d5a4ca55194db8dfa12 382	CARDINAL
ftr-332	4039	4	florida	GPE
ftr-332	4040	1	12:5	CARDINAL
ftr-332	4040	2	10.51	CARDINAL
ftr-332	4042	1	t.d	PERSON
ftr-332	4042	2	9501	DATE
ftr-332	4042	3	75	CARDINAL
ftr-332	4042	4	9/28/10	CARDINAL
ftr-332	4043	1	1.6109-2	CARDINAL
ftr-332	4043	2	irs	ORG
ftr-332	4043	3	four	CARDINAL
ftr-332	4044	1	f. david williams	PERSON
ftr-332	4044	2	ir-2010-107	ORG
ftr-332	4044	3	10/26/10	CARDINAL
ftr-332	4045	1	irs	ORG
ftr-332	4045	2	shulman	PERSON
ftr-332	4045	3	david r. williams	PERSON
ftr-332	4045	4	irs	ORG
ftr-332	4046	1	irs	ORG
ftr-332	4046	2	karen hawkins	PERSON
ftr-332	4047	1	g.	PERSON
ftr-332	4048	1	2011-6, 2011-1	DATE
ftr-332	4048	2	315	CARDINAL
ftr-332	4048	3	12/30/10	CARDINAL
ftr-332	4049	1	1.6901-2	CARDINAL
ftr-332	4049	2	64.25	MONEY
ftr-332	4049	3	annual	DATE
ftr-332	4050	1	first	ORDINAL
ftr-332	4050	2	the end of 2013	DATE
ftr-332	4051	1	irs	ORG
ftr-332	4052	1	2011-11, 2011-7	DATE
ftr-332	4053	1	497	CARDINAL
ftr-332	4053	2	1/26/11	CARDINAL
ftr-332	4055	1	1	CARDINAL
ftr-332	4055	2	irs	ORG
ftr-332	4055	3	ptin application	ORG
ftr-332	4055	4	2	CARDINAL
ftr-332	4056	1	2011	DATE
ftr-332	4057	1	i.	PERSON
ftr-332	4057	2	230	CARDINAL
ftr-332	4058	1	t.d	PERSON
ftr-332	4058	2	the internal revenue service	ORG
ftr-332	4058	3	2012	DATE
ftr-332	4058	4	383 76	CARDINAL
ftr-332	4058	5	5/31/11	CARDINAL
ftr-332	4059	1	reg-138637-07	DATE
ftr-332	4059	2	d.	NORP
ftr-332	4060	1	230	CARDINAL
ftr-332	4060	2	10.3	CARDINAL
ftr-332	4060	3	10.4	CARDINAL
ftr-332	4060	4	10.5	CARDINAL
ftr-332	4060	5	10.7	CARDINAL
ftr-332	4060	6	10.9	CARDINAL
ftr-332	4061	1	section 10.30(a	LAW
ftr-332	4061	2	the internal revenue service	ORG
ftr-332	4062	1		CARDINAL
ftr-332	4062	2	10.34	CARDINAL
ftr-332	4063	1	10.34(a)(1)(i	CARDINAL
ftr-332	4063	2	section 6694(a)(2	LAW
ftr-332	4063	3	section 6694(b)(2	LAW
ftr-332	4064	1		CARDINAL
ftr-332	4064	2	section 10.36	LAW
ftr-332	4065	1	irs	ORG
ftr-332	4066	1	230	CARDINAL
ftr-332	4068	1	irs	ORG
ftr-332	4068	2	preparer office	ORG
ftr-332	4069	1		CARDINAL
ftr-332	4069	2	8/2/11	DATE
ftr-332	4070	1	j.	PERSON
ftr-332	4071	1	2011-45, 2011-25	DATE
ftr-332	4071	2	886	CARDINAL
ftr-332	4071	3	5/31/11	CARDINAL
ftr-332	4073	1	230	CARDINAL
ftr-332	4073	2	10.30	CARDINAL
ftr-332	4073	3	irs	ORG
ftr-332	4074	1	384	CARDINAL
ftr-332	4074	2	florida	GPE
ftr-332	4075	1	12:5	CARDINAL
ftr-332	4076	1	irs	ORG
ftr-332	4076	2	preparer office	ORG
ftr-332	4077	1	76	CARDINAL
ftr-332	4077	2	59329	DATE
ftr-332	4077	3	9/26/11	CARDINAL
ftr-332	4078	1	irs	ORG
ftr-332	4078	2	1) $27	MONEY
ftr-332	4078	3	2	CARDINAL
ftr-332	4078	4	33	MONEY
ftr-332	4080	1	2011-80, 2011-43	DATE
ftr-332	4081	1	591	CARDINAL
ftr-332	4081	2	9/21/11	CARDINAL
ftr-332	4082	1	annual	DATE
ftr-332	4082	2	year	DATE
ftr-332	4083	1	irs	ORG
ftr-332	4083	2	at least 4/18/12	CARDINAL
ftr-332	4084	1	reg-140280-09	DATE
ftr-332	4084	2	section 6695	LAW
ftr-332	4084	3	76	DATE
ftr-332	4087	1	1.6695-2	CARDINAL
ftr-332	4089	1	3	CARDINAL
ftr-332	4091	1	cooper v. commissioner	PERSON
ftr-332	4091	2	135	CARDINAL
ftr-332	4091	3	7/8/10	DATE
ftr-332	4092	1	kroupa	PERSON
ftr-332	4096	1	cooper v. commissioner	PERSON
ftr-332	4096	2	136	CARDINAL
ftr-332	4097	1	597	CARDINAL
ftr-332	4097	2	6/20/11	CARDINAL
ftr-332	4098	1	cooper	PERSON
ftr-332	4098	2	irs	ORG
ftr-332	4099	1	irs	ORG
ftr-332	4100	1	cooper	PERSON
ftr-332	4101	1	cooper v. commissioner	PERSON
ftr-332	4101	2	135	CARDINAL
ftr-332	4101	3	70	DATE
ftr-332	4101	4	2010	DATE
ftr-332	4102	1	kroupa	PERSON
ftr-332	4102	2	§ 7623(b	EVENT
ftr-332	4102	3	2012	DATE
ftr-332	4102	4	385	CARDINAL
ftr-332	4103	1		CARDINAL
ftr-332	4104	1	senate	ORG
ftr-332	4104	2	7623	DATE
ftr-332	4105	1	b.	PERSON
ftr-332	4106	1	kasper v. commissioner	PERSON
ftr-332	4106	2	137	CARDINAL
ftr-332	4106	3	37	DATE
ftr-332	4107	1	haines	PERSON
ftr-332	4107	2	136	CARDINAL
ftr-332	4107	3	597	CARDINAL
ftr-332	4107	4	2011	DATE
ftr-332	4107	5	irs	ORG
ftr-332	4108	1	30-day	DATE
ftr-332	4108	2	irs	ORG
ftr-332	4111	1	14106-10w	DATE
ftr-332	4111	2	137	CARDINAL
ftr-332	4112	1	15	CARDINAL
ftr-332	4113	1	thornton	PERSON
ftr-332	4113	2	irs	ORG
ftr-332	4114	1	irs	ORG
ftr-332	4114	2	irs	ORG
ftr-332	4114	3	irs	ORG
ftr-332	4116	1	4.	CARDINAL
ftr-332	4117	1	reg-131151-10	DATE
ftr-332	4117	2	76	DATE
ftr-332	4117	3	2852	CARDINAL
ftr-332	4117	4	1/18/11	CARDINAL
ftr-332	4118	1	treasury	ORG
ftr-332	4119	1	301.7623-1	DATE
ftr-332	4119	2	7623	DATE
ftr-332	4120	1	386	CARDINAL
ftr-332	4120	2	florida	GPE
ftr-332	4121	1	12:5	CARDINAL
ftr-332	4122	1	egan young	PERSON
ftr-332	4122	2	blue bell	ORG
ftr-332	4122	3	ginzburg v. united states	ORG
ftr-332	4122	4	383	CARDINAL
ftr-332	4122	5	463	CARDINAL
ftr-332	4122	6	467	DATE
ftr-332	4122	7	1966	DATE
ftr-332	4122	8	one	CARDINAL
ftr-332	4122	9	more than $4.5 million	MONEY
ftr-332	4122	10	irs	ORG
ftr-332	4122	11	500	CARDINAL
ftr-332	4122	12	$20 million	MONEY
ftr-332	4123	1	2011	DATE
ftr-332	4123	2	4/11/11	CARDINAL
ftr-332	4124	1		CARDINAL
ftr-332	4124	2	irs	ORG
ftr-332	4125	1	5	CARDINAL
ftr-332	4126	1	irs	ORG
ftr-332	4127	1	136	CARDINAL
ftr-332	4128	1	455	CARDINAL
ftr-332	4128	2	5/11/11	CARDINAL
ftr-332	4130	1	301.6203-1	CARDINAL
ftr-332	4132	1	kroupa	PERSON
ftr-332	4132	2	1998	DATE
ftr-332	4133	1	105-206	CARDINAL
ftr-332	4133	2	112	CARDINAL
ftr-332	4133	3	685	CARDINAL
ftr-332	4133	4	irs	ORG
ftr-332	4134	1	irs	ORG
ftr-332	4135	1	6	CARDINAL
ftr-332	4136	1	t.d	PERSON
ftr-332	4136	2	9531	DATE
ftr-332	4136	3	76	CARDINAL
ftr-332	4136	4	6/24/11	CARDINAL
ftr-332	4137	1	1.6081-2	CARDINAL
ftr-332	4137	2	1.6081	CARDINAL
ftr-332	4137	3	five-month	DATE
ftr-332	4138	1	irs	ORG
ftr-332	4138	2	six-months	DATE
ftr-332	4138	3	six-month	DATE
ftr-332	4140	1	1.6081-2(a)(2	MONEY
ftr-332	4140	2	six-month	DATE
ftr-332	4140	3	k-1s	NORP
ftr-332	4140	4	march 15	DATE
ftr-332	4141	1	7	CARDINAL
ftr-332	4141	2	irs	ORG
ftr-332	4142	1	mcneill v. commissioner	PERSON
ftr-332	4142	2	t.c.	PERSON
ftr-332	4143	1	2011-150	CARDINAL
ftr-332	4143	2	6/28/11	CARDINAL
ftr-332	4143	3	aff’d per curiam	ORG
ftr-332	4143	4	451	CARDINAL
ftr-332	4145	1	622	CARDINAL
ftr-332	4145	2	1/10/12	CARDINAL
ftr-332	4146	1	irs	ORG
ftr-332	4146	2	irs	ORG
ftr-332	4146	3	2012	DATE
ftr-332	4146	4	387	CARDINAL
ftr-332	4147	1	irs	ORG
ftr-332	4147	2	§ 6201(d	EVENT
ftr-332	4148	1	irs	ORG
ftr-332	4149	1	8	CARDINAL
ftr-332	4151	1	christian	NORP
ftr-332	4151	2	florida, inc.	ORG
ftr-332	4152	1	v. united states	GPE
ftr-332	4152	2	662	CARDINAL
ftr-332	4152	3	1182	DATE
ftr-332	4152	4	11th	ORDINAL
ftr-332	4154	1	eleventh	ORDINAL
ftr-332	4154	2	501(c)(4	CARDINAL
ftr-332	4155	1	irs	ORG
ftr-332	4157	1	section 7428	LAW
ftr-332	4158	1	9	CARDINAL
ftr-332	4159	1	12/28/11	CARDINAL
ftr-332	4160	1	the united states	GPE
ftr-332	4161	1	2/27/12	CARDINAL
ftr-332	4162	1	1	CARDINAL
ftr-332	4162	2	23	CARDINAL
ftr-332	4162	3	2	CARDINAL
ftr-332	4162	4	175	CARDINAL
ftr-332	4162	5	3	CARDINAL
ftr-332	4162	6	26	CARDINAL
ftr-332	4162	7	4	CARDINAL
ftr-332	4162	8	70	CARDINAL
ftr-332	4162	9	143	CARDINAL
ftr-332	4162	10	26(b)(3	CARDINAL
ftr-332	4162	11	26(b)(4	CARDINAL
ftr-332	4162	12	5	CARDINAL
ftr-332	4162	13	121	CARDINAL
ftr-332	4162	14	56	CARDINAL
ftr-332	4162	15	6	CARDINAL
ftr-332	4162	16	155	CARDINAL
ftr-332	4162	17	7	CARDINAL
ftr-332	4162	18	241	CARDINAL
ftr-332	4162	19	reg	CARDINAL
ftr-332	4163	1	301.6223(g)1(b)(3	CARDINAL
ftr-332	4163	2	8)	CARDINAL
ftr-332	4163	3	345	CARDINAL
ftr-332	4163	4	388	CARDINAL
ftr-332	4163	5	florida	GPE
ftr-332	4164	1	12:5	CARDINAL
ftr-332	4164	2	9	CARDINAL
ftr-332	4164	3	10	CARDINAL
ftr-332	4164	4	18	CARDINAL
ftr-332	4164	5	28	CARDINAL
ftr-332	4165	1	sec	ORG
ftr-332	4165	2	1746	DATE
ftr-332	4166	1	1	CARDINAL
ftr-332	4169	1	united states	GPE
ftr-332	4169	2	131	CARDINAL
ftr-332	4169	3	s. ct	PERSON
ftr-332	4170	1	704	CARDINAL
ftr-332	4170	2	1/11/11	CARDINAL
ftr-332	4171	1	justice roberts	PERSON
ftr-332	4171	2	the supreme court	ORG
ftr-332	4171	3	one	CARDINAL
ftr-332	4172	1	two	CARDINAL
ftr-332	4172	2	chevron	ORG
ftr-332	4172	3	u.s.a., inc.	ORG
ftr-332	4173	1	defense council, inc.	ORG
ftr-332	4173	2	467	CARDINAL
ftr-332	4173	3	837	CARDINAL
ftr-332	4173	4	1984	DATE
ftr-332	4174	1	chevron	ORG
ftr-332	4174	2	first	ORDINAL
ftr-332	4174	3	congress	ORG
ftr-332	4175	1	congress	ORG
ftr-332	4176	1	second	ORDINAL
ftr-332	4177	1	second	ORDINAL
ftr-332	4177	2	the supreme court	ORG
ftr-332	4177	3	―may	PERSON
ftr-332	4179	1	the supreme court	ORG
ftr-332	4179	2	v. united states	GPE
ftr-332	4179	3	440	CARDINAL
ftr-332	4179	4	472	CARDINAL
ftr-332	4179	5	477	CARDINAL
ftr-332	4179	6	1979	DATE
ftr-332	4182	1	a later period	DATE
ftr-332	4183	1	congress	ORG
ftr-332	4184	1	2012	DATE
ftr-332	4184	2	389	CARDINAL
ftr-332	4184	3	bob jones university	ORG
ftr-332	4184	4	v. united states	PERSON
ftr-332	4184	5	461	CARDINAL
ftr-332	4184	6	574	CARDINAL
ftr-332	4184	7	596	CARDINAL
ftr-332	4184	8	1983	DATE
ftr-332	4184	9	―[i]n	NORP
ftr-332	4184	10	congress	ORG
ftr-332	4184	11	one	CARDINAL
ftr-332	4184	12	rowan cos.	PERSON
ftr-332	4185	1	v. united states	PERSON
ftr-332	4186	1	452	CARDINAL
ftr-332	4186	2	247	CARDINAL
ftr-332	4186	3	253	CARDINAL
ftr-332	4186	4	1981	DATE
ftr-332	4186	5	united states	GPE
ftr-332	4186	6	vogel fertilizer co.	ORG
ftr-332	4186	7	455	CARDINAL
ftr-332	4186	8	16 (1982	DATE
ftr-332	4187	1	litigation,‘‖	GPE
ftr-332	4187	2	united dominion industries, inc.	ORG
ftr-332	4188	1	v. united states	GPE
ftr-332	4189	1	532	CARDINAL
ftr-332	4189	2	822	CARDINAL
ftr-332	4189	3	2001	DATE
ftr-332	4189	4	the supreme court	ORG
ftr-332	4191	1	2	CARDINAL
ftr-332	4191	2	2011	DATE
ftr-332	4192	1	2010	DATE
ftr-332	4192	2	601	CARDINAL
ftr-332	4192	3	6.2 percent	PERCENT
ftr-332	4192	4	4.2 percent	PERCENT
ftr-332	4192	5	calendar year 2011	DATE
ftr-332	4193	1		CARDINAL
ftr-332	4193	2	4.2 percent	PERCENT
ftr-332	4194	1	a. congress	PERSON
ftr-332	4195	1	2011-124	DATE
ftr-332	4196	1	the two month	DATE
ftr-332	4196	2	6.2 percent	PERCENT
ftr-332	4196	3	4.2 percent	PERCENT
ftr-332	4196	4	the first two months of 2012	DATE
ftr-332	4196	5	2011	DATE
ftr-332	4197	1	no later than march 31, 2012	DATE
ftr-332	4198	1	more than $18,350	MONEY
ftr-332	4198	2	390	CARDINAL
ftr-332	4198	3	florida	GPE
ftr-332	4199	1	12:5	CARDINAL
ftr-332	4199	2	two-month	DATE
ftr-332	4199	3	an additional 2 percent	PERCENT
ftr-332	4199	4	18,350	MONEY
ftr-332	4199	5	two-month	DATE
ftr-332	4200	1	3	CARDINAL
ftr-332	4201	1	renkemeyer,	ORG
ftr-332	4201	2	campbell & weaver	ORG
ftr-332	4201	3	llp v. commissioner	ORG
ftr-332	4201	4	136	CARDINAL
ftr-332	4201	5	137	CARDINAL
ftr-332	4201	6	2/9/11	DATE
ftr-332	4202	1	kansas	GPE
ftr-332	4203	1	three	CARDINAL
ftr-332	4203	2	three	CARDINAL
ftr-332	4204	1	jacobs	PERSON
ftr-332	4208	1	4	CARDINAL
ftr-332	4209	1	donald g. cave	PERSON
ftr-332	4211	1	t.c.	PERSON
ftr-332	4212	1	2011-48	DATE
ftr-332	4212	2	2/28/11	CARDINAL
ftr-332	4213	1	donald cave	PERSON
ftr-332	4214	1	donald cave	PERSON
ftr-332	4214	2	corporation‘s	ORG
ftr-332	4215	1	corporation‘s	ORG
ftr-332	4216	1	incubator‖	PERSON
ftr-332	4217	1	530	CARDINAL
ftr-332	4217	2	1978	DATE
ftr-332	4217	3	2012	DATE
ftr-332	4217	4	391	CARDINAL
ftr-332	4218	1	6656	DATE
ftr-332	4219	1	5	CARDINAL
ftr-332	4220	1	rosenfeld v. commissioner	PERSON
ftr-332	4220	2	t.c.	PERSON
ftr-332	4220	3	2011	DATE
ftr-332	4220	4	110	CARDINAL
ftr-332	4220	5	5/23/11	CARDINAL
ftr-332	4221	1	three year	DATE
ftr-332	4221	2	british	NORP
ftr-332	4222	1	dean	PERSON
ftr-332	4222	2	bcg	ORG
ftr-332	4223	1	three year	DATE
ftr-332	4224	1	bcg	ORG
ftr-332	4225	1	6	CARDINAL
ftr-332	4226	1	robinson v. commissioner	PERSON
ftr-332	4226	2	t.c.	PERSON
ftr-332	4226	3	2011-99	DATE
ftr-332	4226	4	5/5/11	CARDINAL
ftr-332	4227	1	rowan university	ORG
ftr-332	4227	2	temple university	ORG
ftr-332	4228	1	1985-1996	DATE
ftr-332	4232	1	392	CARDINAL
ftr-332	4232	2	florida	GPE
ftr-332	4233	1	12:5	CARDINAL
ftr-332	4235	1	hourly	TIME
ftr-332	4237	1	6662	DATE
ftr-332	4238	1	7	CARDINAL
ftr-332	4239	1	western management, inc.	ORG
ftr-332	4240	1	v. united states	GPE
ftr-332	4240	2	101	CARDINAL
ftr-332	4242	1	105	CARDINAL
ftr-332	4243	1	kovacevich	PERSON
ftr-332	4246	1	corporation‘s	ORG
ftr-332	4247	1	2003	DATE
ftr-332	4247	2	t.c.	ORG
ftr-332	4247	3	2003-162	DATE
ftr-332	4247	4	176	CARDINAL
ftr-332	4249	1	778	CARDINAL
ftr-332	4249	2	9th	ORDINAL
ftr-332	4249	3	2006	DATE
ftr-332	4250	1	kovacevich	GPE
ftr-332	4250	2	6662	DATE
ftr-332	4250	3	1994	DATE
ftr-332	4250	4	1995	DATE
ftr-332	4251	1	irs	ORG
ftr-332	4251	2	1994	DATE
ftr-332	4251	3	1995	DATE
ftr-332	4252	1	t.c.	ORG
ftr-332	4253	1	2009	CARDINAL
ftr-332	4253	2	kovacevich	PERSON
ftr-332	4253	3	kovacevich	GPE
ftr-332	4253	4	corporation‘s	ORG
ftr-332	4254	1	irs	ORG
ftr-332	4255	1	kovacevich	PERSON
ftr-332	4255	2	corporation‘s	ORG
ftr-332	4256	1	washington	GPE
ftr-332	4258	1	8	CARDINAL
ftr-332	4258	2	last year	DATE
ftr-332	4259	1	ann	PERSON
ftr-332	4260	1	2011-64	DATE
ftr-332	4260	2	2011	DATE
ftr-332	4260	3	41	CARDINAL
ftr-332	4261	1	503	CARDINAL
ftr-332	4261	2	9/21/11	CARDINAL
ftr-332	4262	1	irs	ORG
ftr-332	4262	2	2012	DATE
ftr-332	4262	3	393	CARDINAL
ftr-332	4262	4	the prior year	DATE
ftr-332	4264	1	1099	DATE
ftr-332	4264	2	the previous three years	DATE
ftr-332	4266	1	10 percent	PERCENT
ftr-332	4267	1	prior years	DATE
ftr-332	4268	1	three year	DATE
ftr-332	4268	2	first	ORDINAL
ftr-332	4268	3	second	ORDINAL
ftr-332	4268	4	third	ORDINAL
ftr-332	4270	1	9	CARDINAL
ftr-332	4271	1	t.d	PERSON
ftr-332	4271	2	9554	DATE
ftr-332	4271	3	76	CARDINAL
ftr-332	4271	4	67363	DATE
ftr-332	4271	5	11/1/11	CARDINAL
ftr-332	4272	1	chevron	ORG
ftr-332	4273	1	united states	GPE
ftr-332	4273	2	484	CARDINAL
ftr-332	4273	3	372	CARDINAL
ftr-332	4273	4	6th	ORDINAL
ftr-332	4273	5	2007	DATE
ftr-332	4274	1	488	CARDINAL
ftr-332	4274	2	100	CARDINAL
ftr-332	4274	3	2d	DATE
ftr-332	4274	4	2007	DATE
ftr-332	4275	1	treasury	ORG
ftr-332	4275	2	reg	CARDINAL
ftr-332	4276	1	301.7701-2(c)(2)(iv	CARDINAL
ftr-332	4278	1	31.3306(c)(5)-1t(d	CARDINAL
ftr-332	4278	2	§	ORG
ftr-332	4278	3	3121(b)(3	CARDINAL
ftr-332	4278	4	3306(c)(5	CARDINAL
ftr-332	4279	1	31.3127-1t(c	CARDINAL
ftr-332	4279	2	394	CARDINAL
ftr-332	4279	3	florida	GPE
ftr-332	4281	1	12:5	CARDINAL
ftr-332	4283	1	301.77012t(c)(2)(iv)(a	CARDINAL
ftr-332	4284	1	12/31/08	DATE
ftr-332	4284	2	reg	CARDINAL
ftr-332	4285	1	301.7701-2(c)(2)(iv	CARDINAL
ftr-332	4286	1	10	CARDINAL
ftr-332	4288	1	10/19/11	CARDINAL
ftr-332	4289	1	2012	DATE
ftr-332	4289	2	110,100	MONEY
ftr-332	4289	3	106,800	MONEY
ftr-332	4290	1	3,300	MONEY
ftr-332	4291	1	a.	PERSON
ftr-332	4293	1	up to $1,800	MONEY
ftr-332	4293	2	1,700	MONEY
ftr-332	4293	3	2012	DATE
ftr-332	4294	1	11	CARDINAL
ftr-332	4295	1	tuesday	DATE
ftr-332	4295	2	9566	DATE
ftr-332	4295	3	76	CARDINAL
ftr-332	4295	4	77672	DATE
ftr-332	4296	1	treasury	ORG
ftr-332	4296	2	annual	DATE
ftr-332	4296	3	quarterly	DATE
ftr-332	4296	4	1,000	MONEY
ftr-332	4297	1	irs	ORG
ftr-332	4297	2	944	CARDINAL
ftr-332	4297	3	quarterly	DATE
ftr-332	4297	4	annual	DATE
ftr-332	4298	1	2009-51	DATE
ftr-332	4298	2	2009-45	DATE
ftr-332	4299	1	625	CARDINAL
ftr-332	4300	1	12	CARDINAL
ftr-332	4302	1	martinez	ORG
ftr-332	4302	2	v. united states	PERSON
ftr-332	4302	3	101	CARDINAL
ftr-332	4304	1	686	CARDINAL
ftr-332	4306	1	530	CARDINAL
ftr-332	4306	2	1978	DATE
ftr-332	4307	1	1099	DATE
ftr-332	4307	2	irs	ORG
ftr-332	4309	1	2012	DATE
ftr-332	4309	2	395	CARDINAL
ftr-332	4310	1	2011	DATE
ftr-332	4311	1	1	CARDINAL
ftr-332	4312	1	cohen v. united states	PERSON
ftr-332	4312	2	578	CARDINAL
ftr-332	4312	3	1	CARDINAL
ftr-332	4312	4	d.c	GPE
ftr-332	4312	5	2-1	DATE
ftr-332	4313	1	janice rogers brown‘s	PERSON
ftr-332	4313	2	1	CARDINAL
ftr-332	4313	3	26	CARDINAL
ftr-332	4314	1	―no	CARDINAL
ftr-332	4314	2	2	CARDINAL
ftr-332	4314	3	28	CARDINAL
ftr-332	4315	1	5	CARDINAL
ftr-332	4316	1	702	CARDINAL
ftr-332	4317	1	brown	PERSON
ftr-332	4317	2	bob thaves	PERSON
ftr-332	4318	1	1972	DATE
ftr-332	4319	1	millions	CARDINAL
ftr-332	4319	2	americans	NORP
ftr-332	4319	3	billions of dollars	MONEY
ftr-332	4321	1	irs	ORG
ftr-332	4321	2	almost half	CARDINAL
ftr-332	4322	1	irs	ORG
ftr-332	4322	2	2006-50	DATE
ftr-332	4323	1		CARDINAL
ftr-332	4323	2	brown	PERSON
ftr-332	4323	3	irs	ORG
ftr-332	4323	4	―just mean,‖	PERSON
ftr-332	4323	5	irs	ORG
ftr-332	4323	6	irs	ORG
ftr-332	4323	7	396	CARDINAL
ftr-332	4323	8	florida	GPE
ftr-332	4324	1	12:5	CARDINAL
ftr-332	4324	2		CARDINAL
ftr-332	4324	3	cohen	PERSON
ftr-332	4325	1		CARDINAL
ftr-332	4325	2	kavanaugh	PERSON
ftr-332	4325	3	200650	DATE
ftr-332	4326	1		CARDINAL
ftr-332	4326	2	d.c.	GPE
ftr-332	4326	3	en banc	ORG
ftr-332	4326	4	3/11/10	CARDINAL
ftr-332	4328	1	en banc	ORG
ftr-332	4329	1	cohen v. united states	PERSON
ftr-332	4329	2	650	CARDINAL
ftr-332	4329	3	717	CARDINAL
ftr-332	4329	4	d.c	GPE
ftr-332	4329	5	cir	PERSON
ftr-332	4330	1	7/1/11	DATE
ftr-332	4330	2	6-3	CARDINAL
ftr-332	4331	1	brown	PERSON
ftr-332	4332	1	kavanaugh‘s	PERSON
ftr-332	4332	2	2006-50	DATE
ftr-332	4334	1	irs	ORG
ftr-332	4334	2	2006-50, 2006-1	DATE
ftr-332	4334	3	1141	DATE
ftr-332	4334	4	5/26/06	CARDINAL
ftr-332	4334	5	200579	DATE
ftr-332	4334	6	2005-	DATE
ftr-332	4334	7	2	CARDINAL
ftr-332	4334	8	952	CARDINAL
ftr-332	4335	1	irs	ORG
ftr-332	4335	2	4251	DATE
ftr-332	4335	3	2/28/03	CARDINAL
ftr-332	4336	1	2006	DATE
ftr-332	4336	2	irs	ORG
ftr-332	4336	3	6407	CARDINAL
ftr-332	4338	1	2007	DATE
ftr-332	4339	1	2	CARDINAL
ftr-332	4340	1	9553	DATE
ftr-332	4340	2	76	CARDINAL
ftr-332	4341	1	66181	CARDINAL
ftr-332	4341	2	10/26/11	CARDINAL
ftr-332	4342	1	treasury	ORG
ftr-332	4342	2	2009	DATE
ftr-332	4344	1	301.7701-2(c)(2)(iv)(b	CARDINAL
ftr-332	4344	2	2012	DATE
ftr-332	4344	3	397	CARDINAL
ftr-332	4346	1	301.7701-2(c)(2)(v)(a	TIME
ftr-332	4347	1	4261	CARDINAL
ftr-332	4349	1	1	CARDINAL
ftr-332	4349	2	3590	CARDINAL
ftr-332	4349	3	―pee-pac-a‖	PERSON
ftr-332	4349	4	148	CARDINAL
ftr-332	4349	5	obama	PERSON
ftr-332	4349	6	3/23/10	CARDINAL
ftr-332	4349	7	4872	CARDINAL
ftr-332	4349	8	2010	DATE
ftr-332	4349	9	111	CARDINAL
ftr-332	4349	10	obama	PERSON
ftr-332	4349	11	3/30/10	CARDINAL
ftr-332	4350	1	a.	ORG
ftr-332	4351	1	2010	DATE
ftr-332	4351	2	obama	ORG
ftr-332	4351	3	651	CARDINAL
ftr-332	4351	4	529	CARDINAL
ftr-332	4351	5	6th	ORDINAL
ftr-332	4352	1	6/29/11	CARDINAL
ftr-332	4352	2	2-1	DATE
ftr-332	4353	1	sixth	ORDINAL
ftr-332	4353	2	martin	PERSON
ftr-332	4355	1	111	CARDINAL
ftr-332	4355	2	124	CARDINAL
ftr-332	4356	1	119	CARDINAL
ftr-332	4356	2	2010	DATE
ftr-332	4356	3	2010	DATE
ftr-332	4358	1	111	CARDINAL
ftr-332	4358	2	124	CARDINAL
ftr-332	4359	1	1029	CARDINAL
ftr-332	4361	1	sutton‘s	PERSON
ftr-332	4362	1	graham	PERSON
ftr-332	4364	1	eleventh	ORDINAL
ftr-332	4365	1	florida	GPE
ftr-332	4365	2	department of health & human services	ORG
ftr-332	4365	3	648	CARDINAL
ftr-332	4365	4	1235	CARDINAL
ftr-332	4365	5	8/12/11	CARDINAL
ftr-332	4365	6	2-1	DATE
ftr-332	4366	1	eleventh	ORDINAL
ftr-332	4366	2	congress	ORG
ftr-332	4366	3	americans	NORP
ftr-332	4367	1	twenty-six	CARDINAL
ftr-332	4367	2	398	CARDINAL
ftr-332	4367	3	florida	GPE
ftr-332	4368	1	12:5	CARDINAL
ftr-332	4368	2	2014	DATE
ftr-332	4368	3	congress	ORG
ftr-332	4368	4	americans	NORP
ftr-332	4369	1	americans	NORP
ftr-332	4369	2	every month	DATE
ftr-332	4370	1	d.c.	GPE
ftr-332	4371	1	seven	CARDINAL
ftr-332	4371	2	661	CARDINAL
ftr-332	4371	3	1	CARDINAL
ftr-332	4371	4	d.c	GPE
ftr-332	4371	5	cir	ORG
ftr-332	4371	6	11/8/11	DATE
ftr-332	4372	1	2-1	DATE
ftr-332	4372	2	1501	CARDINAL
ftr-332	4372	3	2010	DATE
ftr-332	4374	1	kavanagh	PERSON
ftr-332	4375	1	2	CARDINAL
ftr-332	4375	2	4	CARDINAL
ftr-332	4375	3	1099	DATE
ftr-332	4375	4	2011	DATE
ftr-332	4375	5	senate	ORG
ftr-332	4375	6	4/5/11	DATE
ftr-332	4376	1	more than $600	MONEY
ftr-332	4376	2	annually	DATE
ftr-332	4378	1	obama	PERSON
ftr-332	4378	2	1099	DATE
ftr-332	4379	1	4/14/11	CARDINAL
ftr-332	4380	1	3	CARDINAL
ftr-332	4380	2	america	GPE
ftr-332	4380	3	2011	DATE
ftr-332	4380	4	112	CARDINAL
ftr-332	4380	5	obama	PERSON
ftr-332	4380	6	9/16/11	CARDINAL
ftr-332	4381	1	section 14 of the act	LAW
ftr-332	4383	1	4.	CARDINAL
ftr-332	4383	2	three percent	PERCENT
ftr-332	4383	3	112-56	CARDINAL
ftr-332	4383	4	obama	PERSON
ftr-332	4383	5	11/21/11. 2012	DATE
ftr-332	4383	6	399 5	DATE
ftr-332	4384	1	2011	DATE
ftr-332	4384	2	112	CARDINAL
ftr-332	4384	3	obama	PERSON
ftr-332	4384	4	12/23/11	DATE
ftr-332	4385	1	american	NORP
ftr-332	4385	2	2011	DATE
ftr-332	4385	3	obama	PERSON
ftr-332	4385	4	9/8/11	CARDINAL
ftr-332	4386	1	4 percent	PERCENT
ftr-332	4387	1	congress	ORG
ftr-332	4387	2	9/9/11	DATE