id	sid	eid	entity	type
ftr-353	1	1	microsoft	ORG
ftr-353	1	2	1st	ORDINAL
ftr-353	1	3	5	CARDINAL
ftr-353	1	4	10 2010	DATE
ftr-353	1	5	79	CARDINAL
ftr-353	1	6	the year 2009	DATE
ftr-353	1	7	martin j. mcmahon	PERSON
ftr-353	1	8	jr.	PERSON
ftr-353	1	9	ira b.	PERSON
ftr-353	1	10	daniel l. simmons*** i.	PERSON
ftr-353	2	1	84	CARDINAL
ftr-353	2	2	84	CARDINAL
ftr-353	2	3	85	CARDINAL
ftr-353	2	4	85 d. year	PERCENT
ftr-353	2	5	85 ii	QUANTITY
ftr-353	2	6	88 a.	PERSON
ftr-353	2	7	88	CARDINAL
ftr-353	2	8	91	CARDINAL
ftr-353	2	9	97	CARDINAL
ftr-353	2	10	d.	NORP
ftr-353	2	11	101	CARDINAL
ftr-353	2	12	e. depreciation & amortization	ORG
ftr-353	2	13	105	CARDINAL
ftr-353	3	1	107	CARDINAL
ftr-353	3	2	115	CARDINAL
ftr-353	3	3	116 i. at-risk	PERSON
ftr-353	3	4	122 iii	QUANTITY
ftr-353	3	5	125	CARDINAL
ftr-353	3	6	a.	PERSON
ftr-353	3	7	125	CARDINAL
ftr-353	3	8	131	CARDINAL
ftr-353	3	9	134	CARDINAL
ftr-353	3	10	135	CARDINAL
ftr-353	3	11	135	CARDINAL
ftr-353	3	12	1033	CARDINAL
ftr-353	3	13	137	CARDINAL
ftr-353	3	14	1035	CARDINAL
ftr-353	3	15	137	CARDINAL
ftr-353	3	16	h. miscellaneous	PERSON
ftr-353	3	17	137	CARDINAL
ftr-353	3	18	138	CARDINAL
ftr-353	4	1	138	CARDINAL
ftr-353	4	2	stephen c. o’connell	PERSON
ftr-353	4	3	university of florida	ORG
ftr-353	4	4	fredric g. levin college	PERSON
ftr-353	5	1	university of houston law center	ORG
ftr-353	6	1	university of california	ORG
ftr-353	6	2	davis	ORG
ftr-353	7	1	2010	DATE
ftr-353	7	2	80	CARDINAL
ftr-353	7	3	138	CARDINAL
ftr-353	7	4	section 83	LAW
ftr-353	7	5	139	CARDINAL
ftr-353	7	6	139	CARDINAL
ftr-353	8	1	140	CARDINAL
ftr-353	8	2	a. rates	PERSON
ftr-353	9	1	140	CARDINAL
ftr-353	9	2	140	CARDINAL
ftr-353	9	3	280a	ORG
ftr-353	9	4	143	CARDINAL
ftr-353	9	5	d.	NORP
ftr-353	9	6	144	CARDINAL
ftr-353	9	7	150	CARDINAL
ftr-353	9	8	151	CARDINAL
ftr-353	9	9	151 vi.	PERSON
ftr-353	9	10	152	CARDINAL
ftr-353	9	11	152	CARDINAL
ftr-353	9	12	152	CARDINAL
ftr-353	9	13	157	CARDINAL
ftr-353	9	14	158	CARDINAL
ftr-353	9	15	160	CARDINAL
ftr-353	9	16	163	CARDINAL
ftr-353	9	17	163	CARDINAL
ftr-353	9	18	166	CARDINAL
ftr-353	9	19	168	CARDINAL
ftr-353	9	20	years	DATE
ftr-353	9	21	168	CARDINAL
ftr-353	9	22	168	CARDINAL
ftr-353	9	23	172	CARDINAL
ftr-353	9	24	d.	NORP
ftr-353	9	25	173	CARDINAL
ftr-353	9	26	174	CARDINAL
ftr-353	9	27	174	CARDINAL
ftr-353	9	28	g. miscellaneous	PERSON
ftr-353	9	29	185	CARDINAL
ftr-353	9	30	185	CARDINAL
ftr-353	9	31	185 b.	QUANTITY
ftr-353	10	1	204	CARDINAL
ftr-353	11	1	204	CARDINAL
ftr-353	11	2	d.	NORP
ftr-353	12	1	204	CARDINAL
ftr-353	13	1	209	CARDINAL
ftr-353	14	1	209	CARDINAL
ftr-353	14	2	209	CARDINAL
ftr-353	14	3	211 a.	PERCENT
ftr-353	14	4	211 b. discovery	QUANTITY
ftr-353	14	5	221	CARDINAL
ftr-353	14	6	florida	GPE
ftr-353	15	1	10	CARDINAL
ftr-353	16	1	228	CARDINAL
ftr-353	16	2	d. statutory notice	ORG
ftr-353	17	1	229 e. statute	PERSON
ftr-353	17	2	229	CARDINAL
ftr-353	17	3	f. liens	PERSON
ftr-353	18	1	236	CARDINAL
ftr-353	18	2	240	CARDINAL
ftr-353	18	3	245	CARDINAL
ftr-353	18	4	254	CARDINAL
ftr-353	18	5	254	CARDINAL
ftr-353	18	6	259	CARDINAL
ftr-353	18	7	260	CARDINAL
ftr-353	19	1	262	CARDINAL
ftr-353	19	2	262 2010	CARDINAL
ftr-353	19	3	82	CARDINAL
ftr-353	19	4	the year 2009	DATE
ftr-353	19	5	martin j. mcmahon	PERSON
ftr-353	19	6	jr.	PERSON
ftr-353	20	1	ira b.	PERSON
ftr-353	20	2	daniel l. simmons	PERSON
ftr-353	20	3	the internal revenue service	ORG
ftr-353	20	4	twelve months	DATE
ftr-353	21	1	one	CARDINAL
ftr-353	23	1	1	CARDINAL
ftr-353	23	2	2	CARDINAL
ftr-353	23	3	3	CARDINAL
ftr-353	23	4	4	CARDINAL
ftr-353	23	5	dan	PERSON
ftr-353	23	6	marty	PERSON
ftr-353	23	7	at least one	CARDINAL
ftr-353	24	1	three	CARDINAL
ftr-353	27	1	marty	PERSON
ftr-353	27	2	dan	PERSON
ftr-353	28	1	83 one	CARDINAL
ftr-353	29	1	lazar	PERSON
ftr-353	29	2	la	GPE
ftr-353	29	3	florida	GPE
ftr-353	30	1	10	CARDINAL
ftr-353	31	1	june	DATE
ftr-353	31	2	oakes mcmahon	PERSON
ftr-353	31	3	over 18 months	DATE
ftr-353	31	4	james joseph simmons	PERSON
ftr-353	31	5	2010	DATE
ftr-353	31	6	84	CARDINAL
ftr-353	31	7	i. accounting a. accounting methods	ORG
ftr-353	31	8	1	CARDINAL
ftr-353	32	1	proc	PERSON
ftr-353	33	1	2008-52	DATE
ftr-353	33	2	2008-2	DATE
ftr-353	33	3	587	CARDINAL
ftr-353	33	4	8/18/08	CARDINAL
ftr-353	35	1	proc	PERSON
ftr-353	36	1	2002-9, 2002-1	DATE
ftr-353	36	2	327	CARDINAL
ftr-353	38	1	proc	PERSON
ftr-353	39	1	2009-39	DATE
ftr-353	39	2	2009-38	DATE
ftr-353	39	3	371	CARDINAL
ftr-353	40	1	irs	ORG
ftr-353	41	1	irs	ORG
ftr-353	42	1	appendix	NORP
ftr-353	43	1	proc	PERSON
ftr-353	44	1	97	CARDINAL
ftr-353	45	1	2008-52	DATE
ftr-353	46	1	irs	ORG
ftr-353	47	1	2	CARDINAL
ftr-353	48	1	537	CARDINAL
ftr-353	48	2	667	CARDINAL
ftr-353	48	3	d.c	GPE
ftr-353	48	4	cir	ORG
ftr-353	49	1	8/22/08	CARDINAL
ftr-353	49	2	2-1	DATE
ftr-353	50	1	129	CARDINAL
ftr-353	50	2	s. ct.	PERSON
ftr-353	50	3	2378	CARDINAL
ftr-353	50	4	5/18/09	CARDINAL
ftr-353	51	1	rogers	PERSON
ftr-353	51	2	sec	ORG
ftr-353	52	1	•	CARDINAL
ftr-353	52	2	kavanaugh	PERSON
ftr-353	52	3	two	CARDINAL
ftr-353	54	1	congress	ORG
ftr-353	55	1	148 cong	QUANTITY
ftr-353	57	1	gramm	PERSON
ftr-353	59	1	85	CARDINAL
ftr-353	59	2	florida	GPE
ftr-353	60	1	10	CARDINAL
ftr-353	61	1	morrison	PERSON
ftr-353	61	2	487	CARDINAL
ftr-353	61	3	u.s.	GPE
ftr-353	61	4	727	CARDINAL
ftr-353	61	5	scalia	PERSON
ftr-353	61	6	j.	PERSON
ftr-353	61	7	clinton	PERSON
ftr-353	61	8	new york	GPE
ftr-353	61	9	524	CARDINAL
ftr-353	61	10	417	CARDINAL
ftr-353	61	11	450	DATE
ftr-353	61	12	1998	DATE
ftr-353	61	13	kennedy	PERSON
ftr-353	61	14	j.	PERSON
ftr-353	61	15	one	CARDINAL
ftr-353	62	1	three	CARDINAL
ftr-353	62	2	three	CARDINAL
ftr-353	62	3	one	CARDINAL
ftr-353	64	1	2009	DATE
ftr-353	65	1	2009	DATE
ftr-353	66	1	d. year	ORG
ftr-353	66	2	1	CARDINAL
ftr-353	68	1	trinity industries, inc.	ORG
ftr-353	69	1	132	CARDINAL
ftr-353	70	1	2	CARDINAL
ftr-353	71	1	18 months	DATE
ftr-353	74	1	thornton	PERSON
ftr-353	74	2	the year	DATE
ftr-353	76	1	2010	DATE
ftr-353	76	2	86	CARDINAL
ftr-353	77	1	the year	DATE
ftr-353	77	2	the year	DATE
ftr-353	77	3	a later year	DATE
ftr-353	78	1	2.	CARDINAL
ftr-353	78	2	thirty-five percent	PERCENT
ftr-353	79	1	nelson v. commissioner	PERSON
ftr-353	79	2	130 t.c	QUANTITY
ftr-353	79	3	70	DATE
ftr-353	79	4	2/28/08	CARDINAL
ftr-353	80	1	section 451(d	PERSON
ftr-353	80	2	the year	DATE
ftr-353	80	3	a year	DATE
ftr-353	80	4	the following year	DATE
ftr-353	81	1	only 65 percent	PERCENT
ftr-353	81	2	the year	DATE
ftr-353	81	3	35 percent	PERCENT
ftr-353	81	4	the following year	DATE
ftr-353	81	5	irs	ORG
ftr-353	81	6	100 percent	PERCENT
ftr-353	81	7	the following year	DATE
ftr-353	83	1	74	CARDINAL
ftr-353	83	2	1974-1	DATE
ftr-353	83	3	113	CARDINAL
ftr-353	83	4	the following year	DATE
ftr-353	83	5	more than 50 percent	PERCENT
ftr-353	83	6	annual	DATE
ftr-353	85	1	35 percent	PERCENT
ftr-353	86	1	568	CARDINAL
ftr-353	86	2	662	CARDINAL
ftr-353	86	3	8th	ORDINAL
ftr-353	89	1	74	CARDINAL
ftr-353	89	2	congress	ORG
ftr-353	89	3	two years	DATE
ftr-353	89	4	a single tax year	DATE
ftr-353	90	1	congress	ORG
ftr-353	90	2	irs	ORG
ftr-353	90	3	the tax year	DATE
ftr-353	91	1	more than fifty percent	PERCENT
ftr-353	91	2	annual	DATE
ftr-353	93	1	1.451-6(a)(2	DATE
ftr-353	93	2	two	CARDINAL
ftr-353	96	1	1.451-6(a)(2	DATE
ftr-353	96	2	87	CARDINAL
ftr-353	96	3	florida	GPE
ftr-353	97	1	10	CARDINAL
ftr-353	97	2	two	CARDINAL
ftr-353	97	3	one	CARDINAL
ftr-353	98	1	3	CARDINAL
ftr-353	99	1	fourth	ORDINAL
ftr-353	100	1	volvo	ORG
ftr-353	100	2	north america	LOC
ftr-353	100	3	llc	GPE
ftr-353	100	4	united states	GPE
ftr-353	100	5	571	CARDINAL
ftr-353	100	6	373	CARDINAL
ftr-353	100	7	4th	ORDINAL
ftr-353	102	1	volvo	ORG
ftr-353	102	2	up to 15 years	DATE
ftr-353	103	1	1981	DATE
ftr-353	103	2	volvo	ORG
ftr-353	103	3	90%	PERCENT
ftr-353	103	4	volvo	ORG
ftr-353	103	5	volvo	ORG
ftr-353	103	6	third	ORDINAL
ftr-353	103	7	volvo	ORG
ftr-353	104	1	60 days	DATE
ftr-353	105	1	1983	DATE
ftr-353	105	2	third	ORDINAL
ftr-353	106	1	irs	ORG
ftr-353	106	2	volvo	ORG
ftr-353	107	1	volvo	ORG
ftr-353	107	2	paccar, inc.	ORG
ftr-353	108	1	85	CARDINAL
ftr-353	108	2	754	CARDINAL
ftr-353	108	3	1985	DATE
ftr-353	108	4	aff’d	ORG
ftr-353	108	5	849	CARDINAL
ftr-353	108	6	393	CARDINAL
ftr-353	108	7	9th	ORDINAL
ftr-353	108	8	1988	DATE
ftr-353	108	9	first	ORDINAL
ftr-353	108	10	1981	DATE
ftr-353	108	11	1982	DATE
ftr-353	108	12	1983	DATE
ftr-353	108	13	1983	DATE
ftr-353	109	1	four	CARDINAL
ftr-353	109	2	two	CARDINAL
ftr-353	109	3	1	CARDINAL
ftr-353	109	4	1983	DATE
ftr-353	109	5	2	CARDINAL
ftr-353	109	6	1983	DATE
ftr-353	110	1	volvo	ORG
ftr-353	112	1	fourth	ORDINAL
ftr-353	112	2	niemeyer	PERSON
ftr-353	113	1	1983	DATE
ftr-353	113	2	1980	DATE
ftr-353	113	3	1983	DATE
ftr-353	113	4	1980	DATE
ftr-353	113	5	third	ORDINAL
ftr-353	114	1	•	CARDINAL
ftr-353	114	2	four	CARDINAL
ftr-353	114	3	1	CARDINAL
ftr-353	114	4	2	CARDINAL
ftr-353	114	5	3	CARDINAL
ftr-353	114	6	4	CARDINAL
ftr-353	115	1	2010	DATE
ftr-353	115	2	88 4	DATE
ftr-353	117	1	future years	DATE
ftr-353	118	1	one	CARDINAL
ftr-353	118	2	financial corp.	ORG
ftr-353	119	1	133	CARDINAL
ftr-353	120	1	8	CARDINAL
ftr-353	121	1	two	CARDINAL
ftr-353	121	2	over $280 million	MONEY
ftr-353	121	3	$175 million	MONEY
ftr-353	121	4	one year	DATE
ftr-353	122	1	first	ORDINAL
ftr-353	122	2	third	ORDINAL
ftr-353	125	1	oid	ORG
ftr-353	125	2	1997	DATE
ftr-353	126	1	haines	PERSON
ftr-353	126	2	oid	ORG
ftr-353	128	1	oid	ORG
ftr-353	128	2	oid	ORG
ftr-353	128	3	1998	DATE
ftr-353	128	4	1999	DATE
ftr-353	129	1	oid	ORG
ftr-353	129	2	kpmg	ORG
ftr-353	130	1	•	CARDINAL
ftr-353	130	2	second	ORDINAL
ftr-353	132	1	1.461-4	DATE
ftr-353	133	1	1	CARDINAL
ftr-353	134	1	first	ORDINAL
ftr-353	135	1	2009	DATE
ftr-353	136	1	89	CARDINAL
ftr-353	136	2	florida	GPE
ftr-353	137	1	10	CARDINAL
ftr-353	137	2	2009	DATE
ftr-353	137	3	2010	DATE
ftr-353	137	4	five tax years	DATE
ftr-353	137	5	the year	DATE
ftr-353	141	1	2009	DATE
ftr-353	141	2	fifth	ORDINAL
ftr-353	141	3	each of 2014 through 2018	DATE
ftr-353	142	1	2010	DATE
ftr-353	142	2	the fourth taxable year	DATE
ftr-353	142	3	each of 2014 through 2018	DATE
ftr-353	143	1	the year	DATE
ftr-353	146	1	one	CARDINAL
ftr-353	151	1	•	CARDINAL
ftr-353	152	1	1275(a	DATE
ftr-353	153	1	section 108(i)(4)(b	LAW
ftr-353	153	2	1	CARDINAL
ftr-353	153	3	2	CARDINAL
ftr-353	153	4	3	CARDINAL
ftr-353	153	5	4	CARDINAL
ftr-353	153	6	5	CARDINAL
ftr-353	154	1	•	CARDINAL
ftr-353	155	1	•	CARDINAL
ftr-353	156	1	2010	DATE
ftr-353	156	2	90	CARDINAL
ftr-353	157	1	proc	PERSON
ftr-353	158	1	2009-37	DATE
ftr-353	158	2	2009-36	DATE
ftr-353	159	1	309	CARDINAL
ftr-353	159	2	8/17/09	CARDINAL
ftr-353	161	1	§ 108(i	GPE
ftr-353	162	1	section 4.04(3	LAW
ftr-353	163	1	section 4.11	LAW
ftr-353	163	2	irs	ORG
ftr-353	164	1	§ 752(b	ORG
ftr-353	164	2	the year	DATE
ftr-353	165	1	one-year	DATE
ftr-353	165	2	november 16, 2009	DATE
ftr-353	166	1	the year	DATE
ftr-353	167	1	2	CARDINAL
ftr-353	168	1	richard hatch	PERSON
ftr-353	169	1	bachmann v. commissioner	PERSON
ftr-353	169	2	t.c.	PERSON
ftr-353	170	1	2009-51	DATE
ftr-353	171	1	1,369,729	MONEY
ftr-353	171	2	salomon smith barney, inc.	ORG
ftr-353	171	3	smith barney	ORG
ftr-353	173	1	morrison	PERSON
ftr-353	175	1	smith barney	ORG
ftr-353	176	1	6662	DATE
ftr-353	177	1	3	CARDINAL
ftr-353	178	1	at&t, inc.	ORG
ftr-353	178	2	v. united states	GPE
ftr-353	178	3	103	CARDINAL
ftr-353	178	4	2009-2072	DATE
ftr-353	179	1	nowak	PERSON
ftr-353	179	2	118	CARDINAL
ftr-353	180	1	united states	ORG
ftr-353	180	2	inc.	ORG
ftr-353	180	3	514	CARDINAL
ftr-353	180	4	1184	CARDINAL
ftr-353	180	5	11th	ORDINAL
ftr-353	180	6	2008	DATE
ftr-353	181	1	91	CARDINAL
ftr-353	181	2	florida	GPE
ftr-353	182	1	10	CARDINAL
ftr-353	183	1	at&t, inc.	ORG
ftr-353	183	2	v. united states	GPE
ftr-353	183	3	104	CARDINAL
ftr-353	183	4	2009-6036	DATE
ftr-353	183	5	7/16/09	CARDINAL
ftr-353	184	1	4	CARDINAL
ftr-353	185	1	2009-23	DATE
ftr-353	185	2	2009-32	DATE
ftr-353	186	1	177	CARDINAL
ftr-353	186	2	7/27/09	CARDINAL
ftr-353	187	1	us	GPE
ftr-353	187	2	126(a)(9	CARDINAL
ftr-353	187	3	126(a)(1	CARDINAL
ftr-353	187	4	126	CARDINAL
ftr-353	189	1	16a.126-1	DATE
ftr-353	189	2	1	CARDINAL
ftr-353	189	3	1060	CARDINAL
ftr-353	191	1	west covina motors	GPE
ftr-353	192	1	t.c.	PERSON
ftr-353	193	1	2009291(12/16/09	CARDINAL
ftr-353	196	1	6,050,601	MONEY
ftr-353	196	2	1) $	MONEY
ftr-353	196	3	250,001	MONEY
ftr-353	196	4	2) $3.5 million	MONEY
ftr-353	196	5	3) $	MONEY
ftr-353	196	6	2,300,600	MONEY
ftr-353	196	7	6,258,074	MONEY
ftr-353	196	8	6,421,047	MONEY
ftr-353	198	1	irs	ORG
ftr-353	198	2	1060	CARDINAL
ftr-353	199	1	kroupa	PERSON
ftr-353	199	2	irs	ORG
ftr-353	199	3	1060	DATE
ftr-353	199	4	irs	ORG
ftr-353	200	1	2010	DATE
ftr-353	200	2	92	CARDINAL
ftr-353	200	3	2.03%	PERCENT
ftr-353	200	4	18.69%	PERCENT
ftr-353	200	5	50.84%	PERCENT
ftr-353	200	6	28.44%	PERCENT
ftr-353	201	1	•	CARDINAL
ftr-353	203	1	1.1060-1t(e	DATE
ftr-353	203	2	the year	DATE
ftr-353	206	1	kroupa	PERSON
ftr-353	206	2	section 1060	LAW
ftr-353	209	1	1.1060-1t(e	DATE
ftr-353	209	2	kroupa	PERSON
ftr-353	212	1	1.1060-1t(e	DATE
ftr-353	214	1	reg	CARDINAL
ftr-353	215	1	1.338-6(c)(1	CARDINAL
ftr-353	216	1	reg	CARDINAL
ftr-353	217	1	1.338-6(a)(2)(ii	CARDINAL
ftr-353	219	1	1.1060-1(c)(3	CARDINAL
ftr-353	219	2	west covina	GPE
ftr-353	223	1	•	CARDINAL
ftr-353	224	1	west covina	GPE
ftr-353	225	1	1.338-6(a)(2)(ii	CARDINAL
ftr-353	226	1	1.338-6(c)(1	CARDINAL
ftr-353	230	1	1.1060-1t(e	DATE
ftr-353	230	2	west covina	LOC
ftr-353	231	1	93	CARDINAL
ftr-353	231	2	florida	GPE
ftr-353	232	1	10	CARDINAL
ftr-353	232	2	•	CARDINAL
ftr-353	234	1	2	CARDINAL
ftr-353	234	2	pyrex®	ORG
ftr-353	234	3	®	ORG
ftr-353	234	4	robinson	PERSON
ftr-353	235	1	robinson	PERSON
ftr-353	236	1	t.c.	PERSON
ftr-353	237	1	2009-9	DATE
ftr-353	240	1	corning	ORG
ftr-353	241	1	irs	ORG
ftr-353	243	1	irs	ORG
ftr-353	243	2	reg	CARDINAL
ftr-353	244	1	1.263a1(e)(3)(iii)(a	CARDINAL
ftr-353	247	1	20004	DATE
ftr-353	247	2	2000-1	DATE
ftr-353	247	3	331	CARDINAL
ftr-353	247	4	iso 9000	ORG
ftr-353	249	1	irs	ORG
ftr-353	249	2	reg	CARDINAL
ftr-353	252	1	3	CARDINAL
ftr-353	253	1	load, inc.	ORG
ftr-353	254	1	559	CARDINAL
ftr-353	254	2	909	CARDINAL
ftr-353	254	3	9th	ORDINAL
ftr-353	254	4	3/4/09	DATE
ftr-353	254	5	aff’g t.c.	PERSON
ftr-353	255	1	2007-51	DATE
ftr-353	258	1	2010	DATE
ftr-353	258	2	94	CARDINAL
ftr-353	260	1	4	CARDINAL
ftr-353	260	2	irs	ORG
ftr-353	261	1	2009-25	DATE
ftr-353	261	2	2009-15	DATE
ftr-353	262	1	758	CARDINAL
ftr-353	262	2	4/13/09	CARDINAL
ftr-353	264	1	1.263a-3(c)(5	CARDINAL
ftr-353	267	1	irs	ORG
ftr-353	271	1	7/13/09	CARDINAL
ftr-353	272	1	5	CARDINAL
ftr-353	273	1	santa fe pacific gold co.	ORG
ftr-353	273	2	132	CARDINAL
ftr-353	275	1	12	CARDINAL
ftr-353	275	2	4/27/09	CARDINAL
ftr-353	276	1	newmont usa ltd.	ORG
ftr-353	276	2	santa fe	ORG
ftr-353	277	1	santa fe	ORG
ftr-353	277	2	$65 million	MONEY
ftr-353	278	1	the santa fe board	ORG
ftr-353	278	2	newmont	GPE
ftr-353	278	3	santa fe’s	ORG
ftr-353	279	1	homestake	ORG
ftr-353	279	2	the santa fe board	ORG
ftr-353	279	3	newmont	ORG
ftr-353	279	4	homestake	ORG
ftr-353	280	1	santa fe	ORG
ftr-353	281	1	irs	ORG
ftr-353	281	2	santa	GPE
ftr-353	281	3	95	CARDINAL
ftr-353	281	4	florida	GPE
ftr-353	282	1	10	CARDINAL
ftr-353	282	2	si fe	ORG
ftr-353	283	1	santa fe	ORG
ftr-353	283	2	165	CARDINAL
ftr-353	284	1	irs	ORG
ftr-353	284	2	santa fe	ORG
ftr-353	284	3	one	CARDINAL
ftr-353	285	1	•	CARDINAL
ftr-353	286	1	second	ORDINAL
ftr-353	286	2	first	ORDINAL
ftr-353	287	1	6.	CARDINAL
ftr-353	288	1	t.c.	PERSON
ftr-353	289	1	2009-93	CARDINAL
ftr-353	290	1	2004	DATE
ftr-353	291	1	12/30/04	CARDINAL
ftr-353	291	2	2004	DATE
ftr-353	292	1	gustafson	PERSON
ftr-353	292	2	2004	DATE
ftr-353	292	3	a subsequent year	DATE
ftr-353	293	1	12/30/04	CARDINAL
ftr-353	293	2	195	CARDINAL
ftr-353	294	1	162	CARDINAL
ftr-353	295	1	7	CARDINAL
ftr-353	297	1	t.c.	PERSON
ftr-353	298	1	2009	CARDINAL
ftr-353	298	2	107	CARDINAL
ftr-353	298	3	5/19/09	CARDINAL
ftr-353	299	1	sheraton cleveland airport	FAC
ftr-353	299	2	cleveland	GPE
ftr-353	302	1	any particular year	DATE
ftr-353	302	2	future years	DATE
ftr-353	303	1	a year	DATE
ftr-353	304	1	2010	DATE
ftr-353	304	2	96	CARDINAL
ftr-353	306	1	1.162-11(b	CARDINAL
ftr-353	308	1	1.61-8(c	CARDINAL
ftr-353	309	1	162(a)(3	CARDINAL
ftr-353	313	1	irs	ORG
ftr-353	315	1	irs	ORG
ftr-353	315	2	446	CARDINAL
ftr-353	315	3	481	CARDINAL
ftr-353	317	1	§ 461(h	ORG
ftr-353	318	1	467	CARDINAL
ftr-353	319	1	8	CARDINAL
ftr-353	321	1	canterbury holdings	ORG
ftr-353	321	2	llc v. commissioner	ORG
ftr-353	321	3	t.c.	PERSON
ftr-353	322	1	2009	CARDINAL
ftr-353	322	2	175	CARDINAL
ftr-353	322	3	7/27/09	CARDINAL
ftr-353	323	1	new zealand	GPE
ftr-353	323	2	canterbury holdings	ORG
ftr-353	323	3	new zealand	GPE
ftr-353	323	4	lwr industries.	ORG
ftr-353	325	1	lwr	PERSON
ftr-353	325	2	104-year-old	DATE
ftr-353	325	3	canterbury	ORG
ftr-353	326	1	canterbury holdings	ORG
ftr-353	326	2	2/3	CARDINAL
ftr-353	326	3	lwr	ORG
ftr-353	326	4	lwr stock	ORG
ftr-353	327	1	the u.s. llc (	ORG
ftr-353	328	1	holmes	PERSON
ftr-353	329	1	97	CARDINAL
ftr-353	329	2	florida	GPE
ftr-353	330	1	10	CARDINAL
ftr-353	330	2	new zealand	GPE
ftr-353	331	1	lwr	ORG
ftr-353	331	2	lwr	ORG
ftr-353	332	1	new zealand	GPE
ftr-353	333	1	llc	GPE
ftr-353	336	1	1	CARDINAL
ftr-353	337	1	aig	ORG
ftr-353	338	1	arra § 7001	ORG
ftr-353	338	2	111	CARDINAL
ftr-353	338	3	2008	DATE
ftr-353	339	1	2008	DATE
ftr-353	339	2	february 11, 2009	DATE
ftr-353	340	1	dodd	PERSON
ftr-353	341	1	2009	DATE
ftr-353	341	2	aig	ORG
ftr-353	341	3	90 percent	PERCENT
ftr-353	341	4	aig	ORG
ftr-353	342	1	1586	DATE
ftr-353	342	2	3/18/09	CARDINAL
ftr-353	342	3	house ways & means committee	ORG
ftr-353	342	4	charles rangel	PERSON
ftr-353	342	5	the house	ORG
ftr-353	342	6	the following day	DATE
ftr-353	342	7	328	CARDINAL
ftr-353	342	8	93	CARDINAL
ftr-353	343	1	senate	ORG
ftr-353	343	2	mid-march	DATE
ftr-353	344	1	2	CARDINAL
ftr-353	344	2	seventh	ORDINAL
ftr-353	345	1	menard, inc.	ORG
ftr-353	346	1	t.c.	PERSON
ftr-353	347	1	2004	CARDINAL
ftr-353	347	2	t.c.	PERSON
ftr-353	348	1	2005-3	DATE
ftr-353	349	1	seventh	ORDINAL
ftr-353	349	2	spring corp.	ORG
ftr-353	350	1	196	CARDINAL
ftr-353	350	2	833	CARDINAL
ftr-353	350	3	1999	DATE
ftr-353	350	4	$13 million	MONEY
ftr-353	350	5	$20 million	MONEY
ftr-353	350	6	5 percent	PERCENT
ftr-353	350	7	the john r. menard	ORG
ftr-353	350	8	89 percent	PERCENT
ftr-353	350	9	2010	DATE
ftr-353	350	10	98	CARDINAL
ftr-353	351	1	treas	GPE
ftr-353	353	1	1.162-7(b)(3	DATE
ftr-353	355	1	two	CARDINAL
ftr-353	355	2	1	CARDINAL
ftr-353	355	3	2	CARDINAL
ftr-353	356	1	t.c.	PERSON
ftr-353	357	1	2005-3	DATE
ftr-353	358	1	1	CARDINAL
ftr-353	358	2	2	CARDINAL
ftr-353	358	3	3	CARDINAL
ftr-353	359	1	posner	PERSON
ftr-353	359	2	menard, inc.	ORG
ftr-353	360	1	posner	PERSON
ftr-353	361	1	posner	PERSON
ftr-353	362	1	menard, inc.	ORG
ftr-353	363	1	560	CARDINAL
ftr-353	363	2	620	CARDINAL
ftr-353	363	3	7th	ORDINAL
ftr-353	364	1	3/10/09	CARDINAL
ftr-353	365	1	posner	PERSON
ftr-353	365	2	seventh	ORDINAL
ftr-353	365	3	t.c.	PERSON
ftr-353	366	1	2004	CARDINAL
ftr-353	366	2	t.c.	PERSON
ftr-353	367	1	2005-3	DATE
ftr-353	368	1	menard	ORG
ftr-353	369	1	1998	DATE
ftr-353	369	2	the tax year	DATE
ftr-353	369	3	third	ORDINAL
ftr-353	369	4	the united states	GPE
ftr-353	370	1	john menard	PERSON
ftr-353	370	2	56 percent	PERCENT
ftr-353	372	1	menard	ORG
ftr-353	372	2	157,000	MONEY
ftr-353	372	3	$3 million	MONEY
ftr-353	372	4	five percent	PERCENT
ftr-353	372	5	over $17 million	MONEY
ftr-353	373	1	1973	DATE
ftr-353	374	1	1998	DATE
ftr-353	374	2	18.8 percent	PERCENT
ftr-353	375	1	posner	PERSON
ftr-353	375	2	seventh	ORDINAL
ftr-353	375	3	spring corp.	ORG
ftr-353	376	1	196	CARDINAL
ftr-353	376	2	833	CARDINAL
ftr-353	376	3	1999	DATE
ftr-353	377	1	seventh	ORDINAL
ftr-353	377	2	99	CARDINAL
ftr-353	377	3	florida	GPE
ftr-353	378	1	10	CARDINAL
ftr-353	380	1	posner	PERSON
ftr-353	381	1	first	ORDINAL
ftr-353	383	1	menard	ORG
ftr-353	384	1	a mere $2.8 million	MONEY
ftr-353	384	2	$6.1 million	MONEY
ftr-353	384	3	more than $20 million	MONEY
ftr-353	384	4	menard	ORG
ftr-353	385	1	menard	ORG
ftr-353	386	1	two years	DATE
ftr-353	386	2	the tax year	DATE
ftr-353	386	3	$124 million	MONEY
ftr-353	386	4	the six years	DATE
ftr-353	386	5	$210 million	MONEY
ftr-353	386	6	2007.1	CARDINAL
ftr-353	386	7	second	ORDINAL
ftr-353	386	8	spring corp.	ORG
ftr-353	386	9	posner	PERSON
ftr-353	386	10	18.8 percent	PERCENT
ftr-353	388	1	1	CARDINAL
ftr-353	389	1	at least one	CARDINAL
ftr-353	389	2	posner	PERSON
ftr-353	389	3	the year	DATE
ftr-353	390	1	posner	PERSON
ftr-353	391	1	2.	CARDINAL
ftr-353	391	2	two	CARDINAL
ftr-353	391	3	posner	PERSON
ftr-353	391	4	john menard	PERSON
ftr-353	391	5	56 percent	PERCENT
ftr-353	392	1	2010	DATE
ftr-353	392	2	100	CARDINAL
ftr-353	392	3	menard	ORG
ftr-353	393	1	third	ORDINAL
ftr-353	393	2	posner	PERSON
ftr-353	393	3	menard	ORG
ftr-353	393	4	1	CARDINAL
ftr-353	393	5	irs	ORG
ftr-353	393	6	2	CARDINAL
ftr-353	393	7	5 percent	PERCENT
ftr-353	393	8	year in and year	DATE
ftr-353	394	1	posner	PERSON
ftr-353	394	2	1	CARDINAL
ftr-353	394	3	menard	ORG
ftr-353	394	4	irs	ORG
ftr-353	394	5	2	CARDINAL
ftr-353	394	6	5 percent	PERCENT
ftr-353	395	1	menard	ORG
ftr-353	395	2	irs	ORG
ftr-353	396	1	fourth	ORDINAL
ftr-353	396	2	posner	PERSON
ftr-353	396	3	the 5 percent	PERCENT
ftr-353	396	4	menard	ORG
ftr-353	397	1	posner	PERSON
ftr-353	397	2	menard	ORG
ftr-353	397	3	one	CARDINAL
ftr-353	397	4	one	CARDINAL
ftr-353	398	1	menard	PERSON
ftr-353	399	1	menard	PERSON
ftr-353	399	2	zero	CARDINAL
ftr-353	400	1	menard	ORG
ftr-353	400	2	$7.1 million	MONEY
ftr-353	400	3	1998	DATE
ftr-353	400	4	fifth	ORDINAL
ftr-353	400	5	posner	PERSON
ftr-353	400	6	menard	ORG
ftr-353	400	7	$17.5 million	MONEY
ftr-353	401	1	3	CARDINAL
ftr-353	402	1	posner	PERSON
ftr-353	403	1	101	CARDINAL
ftr-353	403	2	florida	GPE
ftr-353	404	1	10	CARDINAL
ftr-353	406	1	two	CARDINAL
ftr-353	407	1	owensby & kritikos, inc.	ORG
ftr-353	408	1	819	CARDINAL
ftr-353	408	2	1315	DATE
ftr-353	408	3	1328	CARDINAL
ftr-353	408	4	5th	ORDINAL
ftr-353	408	5	1987	DATE
ftr-353	410	1	•	CARDINAL
ftr-353	410	2	468,000	MONEY
ftr-353	410	3	menard	ORG
ftr-353	412	1	five percent	PERCENT
ftr-353	414	1	kenneth feinberg	PERSON
ftr-353	415	1	d.	NORP
ftr-353	415	2	1	CARDINAL
ftr-353	416	1	irs	ORG
ftr-353	417	1	2008-63	DATE
ftr-353	417	2	2008-28	DATE
ftr-353	418	1	114	CARDINAL
ftr-353	418	2	6/23/08	CARDINAL
ftr-353	419	1	2007-70, 2007-2	DATE
ftr-353	420	1	irs	ORG
ftr-353	420	2	the second half of 2008	DATE
ftr-353	420	3	58.5 cents	MONEY
ftr-353	420	4	8 cents	MONEY
ftr-353	420	5	8 cents	MONEY
ftr-353	420	6	27 cents	MONEY
ftr-353	421	1	14 cents	MONEY
ftr-353	422	1	fall 2008	DATE
ftr-353	423	1	proc	PERSON
ftr-353	424	1	2008-72	DATE
ftr-353	424	2	2008-50	DATE
ftr-353	425	1	1286	CARDINAL
ftr-353	425	2	11/24/08	CARDINAL
ftr-353	426	1	2009	DATE
ftr-353	426	2	55 cents	MONEY
ftr-353	426	3	3.5 cents	MONEY
ftr-353	426	4	three cents	MONEY
ftr-353	426	5	24 cents	MONEY
ftr-353	427	1	14 cents	MONEY
ftr-353	428	1	2010	DATE
ftr-353	429	1	proc	PERSON
ftr-353	430	1	200954	DATE
ftr-353	430	2	2009-51	DATE
ftr-353	431	1	930	CARDINAL
ftr-353	432	1	january 1, 2010	DATE
ftr-353	432	2	50 cents	MONEY
ftr-353	432	3	14 cents	MONEY
ftr-353	432	4	16.5 cents	MONEY
ftr-353	433	1	2010	DATE
ftr-353	433	2	102 2	CARDINAL
ftr-353	434	1	t.c.	PERSON
ftr-353	435	1	2008-120	DATE
ftr-353	435	2	4/29/08	CARDINAL
ftr-353	436	1	haines	PERSON
ftr-353	441	1	alami v. commissioner	PERSON
ftr-353	441	2	t.c.	PERSON
ftr-353	442	1	2009-42	CARDINAL
ftr-353	442	2	2/23/09	CARDINAL
ftr-353	443	1	vasquez	PERSON
ftr-353	444	1	280f(d)(4)(a)(v	ORDINAL
ftr-353	446	1	•	CARDINAL
ftr-353	448	1	2009-46	DATE
ftr-353	448	2	2009-23	DATE
ftr-353	449	1	1068	CARDINAL
ftr-353	449	2	6/8/09	CARDINAL
ftr-353	450	1	irs	ORG
ftr-353	450	2	1	CARDINAL
ftr-353	450	3	2	CARDINAL
ftr-353	450	4	75 percent	PERCENT
ftr-353	451	1	•	CARDINAL
ftr-353	451	2	skelton	PERSON
ftr-353	451	3	2009-0141	DATE
ftr-353	451	4	irs	ORG
ftr-353	451	5	congress	ORG
ftr-353	452	1	2009	CARDINAL
ftr-353	452	2	216	CARDINAL
ftr-353	453	1	congress	ORG
ftr-353	454	1	obama	PERSON
ftr-353	454	2	fiscal year 2011	DATE
ftr-353	454	3	congress	ORG
ftr-353	454	4	280f	PRODUCT
ftr-353	455	1	treasury	ORG
ftr-353	455	2	fiscal year	DATE
ftr-353	455	3	2011	DATE
ftr-353	455	4	103	CARDINAL
ftr-353	455	5	florida	GPE
ftr-353	457	1	10	CARDINAL
ftr-353	457	2	26	CARDINAL
ftr-353	457	3	february 2010	DATE
ftr-353	460	1	3	CARDINAL
ftr-353	462	1	freeman	PERSON
ftr-353	462	2	t.c.	PERSON
ftr-353	463	1	2009	CARDINAL
ftr-353	463	2	213	CARDINAL
ftr-353	463	3	9/16/09	CARDINAL
ftr-353	464	1	gustafson	PERSON
ftr-353	465	1	one	CARDINAL
ftr-353	465	2	daily	DATE
ftr-353	465	3	daily	DATE
ftr-353	467	1	1.2745t(c)(5	CARDINAL
ftr-353	468	1	4	CARDINAL
ftr-353	468	2	chapter 11	LAW
ftr-353	468	3	chapter 7	LAW
ftr-353	469	1	ferguson v. commissioner	PERSON
ftr-353	469	2	568	CARDINAL
ftr-353	469	3	498	CARDINAL
ftr-353	469	4	5th	ORDINAL
ftr-353	470	1	5/12/09	CARDINAL
ftr-353	471	1	chapter 11	LAW
ftr-353	471	2	chapter 7	LAW
ftr-353	471	3	that year	DATE
ftr-353	472	1	the following year	DATE
ftr-353	473	1	5	CARDINAL
ftr-353	474	1	t.c.	PERSON
ftr-353	475	1	2009-99	DATE
ftr-353	475	2	5/14/09	CARDINAL
ftr-353	479	1	snyder v. commissioner	PERSON
ftr-353	479	2	t.c.	PERSON
ftr-353	480	1	2009-97	DATE
ftr-353	480	2	5/14/09	CARDINAL
ftr-353	482	1	6	CARDINAL
ftr-353	482	2	half	CARDINAL
ftr-353	483	1	kurtz v. commissioner	PERSON
ftr-353	483	2	575	CARDINAL
ftr-353	483	3	1275	CARDINAL
ftr-353	483	4	11th	ORDINAL
ftr-353	484	1	2010	DATE
ftr-353	484	2	104 7/23/09	FAC
ftr-353	484	3	aff’g t.c.	PERSON
ftr-353	485	1	2008-111	DATE
ftr-353	485	2	4/22/08	CARDINAL
ftr-353	486	1	section 274(n)(2)(e	LAW
ftr-353	486	2	the 50 percent	PERCENT
ftr-353	487	1	eleventh	ORDINAL
ftr-353	487	2	cohen	PERSON
ftr-353	487	3	the bering sea	LOC
ftr-353	488	1	only 50 percent	PERCENT
ftr-353	489	1	7.	CARDINAL
ftr-353	490	1	proc	PERSON
ftr-353	491	1	2009-47	DATE
ftr-353	491	2	2009	DATE
ftr-353	491	3	42	CARDINAL
ftr-353	491	4	524	CARDINAL
ftr-353	491	5	9/30/09	CARDINAL
ftr-353	492	1	irs	ORG
ftr-353	493	1	u.s.	GPE
ftr-353	493	2	41	CARDINAL
ftr-353	494	1	301	CARDINAL
ftr-353	494	2	the first nine months of 2009	DATE
ftr-353	494	3	2009	DATE
ftr-353	494	4	between october 1 and december 31, 2009	DATE
ftr-353	495	1	the continental united states	ORG
ftr-353	495	2	alaska	GPE
ftr-353	495	3	hawaii	GPE
ftr-353	495	4	monthly	DATE
ftr-353	498	1	258	MONEY
ftr-353	498	2	163	MONEY
ftr-353	499	1	8	CARDINAL
ftr-353	500	1	forrest v. commissioner	PERSON
ftr-353	500	2	t.c.	PERSON
ftr-353	501	1	2009228	CARDINAL
ftr-353	501	2	10/5/09	CARDINAL
ftr-353	502	1	1988	DATE
ftr-353	503	1	the california department of corporations	ORG
ftr-353	503	2	2000	DATE
ftr-353	504	1	2000	DATE
ftr-353	504	2	2001	DATE
ftr-353	504	3	2002	DATE
ftr-353	505	1	2003	DATE
ftr-353	505	2	2003	DATE
ftr-353	506	1	vasquez	PERSON
ftr-353	507	1	2003	DATE
ftr-353	508	1	four day	DATE
ftr-353	508	2	aba	PERSON
ftr-353	508	3	105	CARDINAL
ftr-353	508	4	florida	GPE
ftr-353	509	1	10	CARDINAL
ftr-353	509	2	the year	DATE
ftr-353	510	1	9	CARDINAL
ftr-353	510	2	irs	ORG
ftr-353	510	3	oid	ORG
ftr-353	511	1	2010-11, 2010-4	DATE
ftr-353	512	1	326	CARDINAL
ftr-353	512	2	12/24/09	CARDINAL
ftr-353	513	1	irs	ORG
ftr-353	513	2	12/31/10	CARDINAL
ftr-353	514	1	1	CARDINAL
ftr-353	514	2	december 31, 2009	DATE
ftr-353	514	3	december 31, 2010	DATE
ftr-353	514	4	2	CARDINAL
ftr-353	514	5	3	CARDINAL
ftr-353	514	6	4	CARDINAL
ftr-353	514	7	5	CARDINAL
ftr-353	514	8	1273(b)(2	CARDINAL
ftr-353	514	9	1273(b)(3	CARDINAL
ftr-353	514	10	1274(b)(3	CARDINAL
ftr-353	514	11	6	CARDINAL
ftr-353	515	1	e. depreciation &	ORG
ftr-353	515	2	1	CARDINAL
ftr-353	516	1	2008	DATE
ftr-353	516	2	110185	DATE
ftr-353	516	3	the first year	DATE
ftr-353	516	4	50 percent	PERCENT
ftr-353	516	5	2008	DATE
ftr-353	517	1	irs	ORG
ftr-353	518	1	i.r.	GPE
ftr-353	518	2	2008-58	DATE
ftr-353	518	3	4/11/08	CARDINAL
ftr-353	519	1	irs	ORG
ftr-353	520	1	2008	DATE
ftr-353	521	1	irs	ORG
ftr-353	521	2	first year	DATE
ftr-353	521	3	179	CARDINAL
ftr-353	523	1	proc	PERSON
ftr-353	524	1	200854,	DATE
ftr-353	524	2	2008-38	DATE
ftr-353	525	1	722	CARDINAL
ftr-353	526	1	2008	DATE
ftr-353	526	2	50 percent	PERCENT
ftr-353	526	3	2008	DATE
ftr-353	526	4	2010	DATE
ftr-353	526	5	106	CARDINAL
ftr-353	526	6	years	DATE
ftr-353	526	7	2008	DATE
ftr-353	527	1	1	CARDINAL
ftr-353	527	2	179	CARDINAL
ftr-353	527	3	179	CARDINAL
ftr-353	527	4	179	CARDINAL
ftr-353	527	5	2	CARDINAL
ftr-353	527	6	the stimulus additional first year	DATE
ftr-353	527	7	first year	DATE
ftr-353	527	8	3	CARDINAL
ftr-353	527	9	179	CARDINAL
ftr-353	527	10	179	CARDINAL
ftr-353	527	11	kansas	GPE
ftr-353	527	12	4	CARDINAL
ftr-353	527	13	the stimulus additional first year	DATE
ftr-353	527	14	the 50 percent	PERCENT
ftr-353	527	15	kansas	GPE
ftr-353	528	1	•	CARDINAL
ftr-353	528	2	irs	ORG
ftr-353	528	3	the treasury department	ORG
ftr-353	529	1	1.179-5(c	CARDINAL
ftr-353	529	2	irs	ORG
ftr-353	529	3	years	DATE
ftr-353	529	4	2007	DATE
ftr-353	530	1	50 percent	PERCENT
ftr-353	531	1	2009	DATE
ftr-353	531	2	1201	DATE
ftr-353	531	3	50 percent	PERCENT
ftr-353	531	4	1/1/10	CARDINAL
ftr-353	532	1	1/1/11	DATE
ftr-353	534	1	proc	PERSON
ftr-353	535	1	2009-33	DATE
ftr-353	535	2	2009-29	DATE
ftr-353	536	1	150	CARDINAL
ftr-353	537	1	2009	DATE
ftr-353	538	1	the additional first year	DATE
ftr-353	538	2	2009	DATE
ftr-353	538	3	previous years	DATE
ftr-353	539	1	2	CARDINAL
ftr-353	540	1	years	DATE
ftr-353	540	2	2008	DATE
ftr-353	540	3	2009	DATE
ftr-353	540	4	2009	DATE
ftr-353	540	5	1202	DATE
ftr-353	541	1	179	CARDINAL
ftr-353	541	2	250,000	MONEY
ftr-353	541	3	800,000	MONEY
ftr-353	542	1	179	CARDINAL
ftr-353	542	2	35,000	MONEY
ftr-353	543	1	1397(a)(1	CARDINAL
ftr-353	543	2	2001	DATE
ftr-353	543	3	2010	DATE
ftr-353	545	1	1400j	DATE
ftr-353	546	1	only fifty percent	PERCENT
ftr-353	548	1	1397(a)(2	CARDINAL
ftr-353	549	1	179 by $100,000	MONEY
ftr-353	549	2	107	CARDINAL
ftr-353	549	3	florida	GPE
ftr-353	551	1	10	CARDINAL
ftr-353	551	2	600,000	MONEY
ftr-353	551	3	2007	DATE
ftr-353	551	4	2010	DATE
ftr-353	552	1	2009	DATE
ftr-353	553	1	179	CARDINAL
ftr-353	553	2	285,000	MONEY
ftr-353	553	3	2008	DATE
ftr-353	553	4	2009	DATE
ftr-353	553	5	$250,000 + $35,000	MONEY
ftr-353	554	1	2008	DATE
ftr-353	554	2	2009	DATE
ftr-353	554	3	350,000	MONEY
ftr-353	554	4	$250,000 +$100,000	MONEY
ftr-353	554	5	1,400,000	MONEY
ftr-353	554	6	$800,000 + $600,000	MONEY
ftr-353	555	1	3	CARDINAL
ftr-353	556	1	proc	PERSON
ftr-353	557	1	2009-24	DATE
ftr-353	557	2	2009-17	DATE
ftr-353	557	3	885	CARDINAL
ftr-353	558	1	2009	DATE
ftr-353	558	2	2,960	MONEY
ftr-353	558	3	service year	DATE
ftr-353	558	4	4,800	MONEY
ftr-353	558	5	second	ORDINAL
ftr-353	558	6	2,850	MONEY
ftr-353	558	7	the third tax year	DATE
ftr-353	558	8	1,775	MONEY
ftr-353	558	9	year	DATE
ftr-353	558	10	10,960	MONEY
ftr-353	558	11	the first year	DATE
ftr-353	558	12	4,800	MONEY
ftr-353	558	13	the second year	DATE
ftr-353	558	14	2,850	MONEY
ftr-353	558	15	the third year	DATE
ftr-353	558	16	1,775	MONEY
ftr-353	558	17	year	DATE
ftr-353	559	1	3,060	MONEY
ftr-353	559	2	the first year	DATE
ftr-353	559	3	4,900	MONEY
ftr-353	559	4	the second year	DATE
ftr-353	559	5	2,950	MONEY
ftr-353	559	6	the third year	DATE
ftr-353	559	7	1,775	MONEY
ftr-353	559	8	year	DATE
ftr-353	559	9	11,060	MONEY
ftr-353	559	10	the first year	DATE
ftr-353	559	11	4,900	MONEY
ftr-353	559	12	the second year	DATE
ftr-353	559	13	2,950	MONEY
ftr-353	559	14	the third year	DATE
ftr-353	559	15	1,775	MONEY
ftr-353	559	16	year	DATE
ftr-353	560	1	4	CARDINAL
ftr-353	561	1	2009-64	DATE
ftr-353	561	2	2009-36	DATE
ftr-353	562	1	307	CARDINAL
ftr-353	563	1	49.5	CARDINAL
ftr-353	564	1	87-56	CARDINAL
ftr-353	564	2	1987	DATE
ftr-353	564	3	2	CARDINAL
ftr-353	564	4	674	CARDINAL
ftr-353	564	5	ten year	DATE
ftr-353	564	6	seven year	DATE
ftr-353	565	1	irs	ORG
ftr-353	565	2	28	CARDINAL
ftr-353	565	3	9.5 year	DATE
ftr-353	565	4	five year	DATE
ftr-353	566	1	f. credits 1	PERSON
ftr-353	568	1	2008	DATE
ftr-353	568	2	3081	PRODUCT
ftr-353	568	3	38	CARDINAL
ftr-353	568	4	50 percent	PERCENT
ftr-353	568	5	first year	DATE
ftr-353	568	6	2008	DATE
ftr-353	569	1	3/1/08	DATE
ftr-353	569	2	2010	DATE
ftr-353	569	3	108	CARDINAL
ftr-353	569	4	§§ 38(c	ORG
ftr-353	569	5	53(c	CARDINAL
ftr-353	569	6	20 percent	PERCENT
ftr-353	572	1	$30 million	MONEY
ftr-353	572	2	six percent	PERCENT
ftr-353	572	3	years	DATE
ftr-353	572	4	1/1/06	DATE
ftr-353	572	5	years	DATE
ftr-353	572	6	1/1/06	DATE
ftr-353	576	1	jesus chrysler	PERSON
ftr-353	578	1	2008	DATE
ftr-353	578	2	3081	PRODUCT
ftr-353	578	3	1	CARDINAL
ftr-353	578	4	2	CARDINAL
ftr-353	578	5	the year	DATE
ftr-353	578	6	3) $30 million	MONEY
ftr-353	578	7	a prior taxable year	DATE
ftr-353	579	1	august 3, 2007	DATE
ftr-353	579	2	675,000	CARDINAL
ftr-353	579	3	january 1, 2008	DATE
ftr-353	579	4	june 30, 2008	DATE
ftr-353	581	1	irs	ORG
ftr-353	582	1	rev	PERSON
ftr-353	582	2	proc	PERSON
ftr-353	583	1	2008-65	DATE
ftr-353	583	2	1082	DATE
ftr-353	583	3	10/10/08	CARDINAL
ftr-353	584	1	section 168(k)(4	LAW
ftr-353	584	2	the 50 percent	PERCENT
ftr-353	585	1	the chrysler llc	ORG
ftr-353	586	1	3/31/08	CARDINAL
ftr-353	586	2	1/1/10	CARDINAL
ftr-353	587	1	2008	DATE
ftr-353	587	2	§§ 38(c	ORG
ftr-353	587	3	53(c	CARDINAL
ftr-353	588	1	irs	ORG
ftr-353	589	1	proc	PERSON
ftr-353	590	1	2009-16	DATE
ftr-353	590	2	2009-6	DATE
ftr-353	591	1	449	CARDINAL
ftr-353	592	1	109	CARDINAL
ftr-353	592	2	florida	GPE
ftr-353	592	3	10	CARDINAL
ftr-353	592	4	50 percent	PERCENT
ftr-353	592	5	first year	DATE
ftr-353	592	6	chrysler	ORG
ftr-353	594	1	1374	CARDINAL
ftr-353	595	1	one	CARDINAL
ftr-353	596	1	arra § 2001	ORG
ftr-353	596	2	one year	DATE
ftr-353	596	3	2009	DATE
ftr-353	597	1	2	CARDINAL
ftr-353	598	1	2009	DATE
ftr-353	598	2	1221	CARDINAL
ftr-353	598	3	two	CARDINAL
ftr-353	598	4	2009	DATE
ftr-353	598	5	2010	DATE
ftr-353	599	1	1	CARDINAL
ftr-353	599	2	at least 180 days	DATE
ftr-353	599	3	five-year	DATE
ftr-353	599	4	2	CARDINAL
ftr-353	599	5	at least four weeks	DATE
ftr-353	599	6	one-year	DATE
ftr-353	600	1	1	CARDINAL
ftr-353	600	2	age 25	DATE
ftr-353	600	3	2	CARDINAL
ftr-353	600	4	six-month	DATE
ftr-353	600	5	3	CARDINAL
ftr-353	600	6	six-month	DATE
ftr-353	600	7	4	CARDINAL
ftr-353	602	1	200928	DATE
ftr-353	602	2	2009-24	DATE
ftr-353	603	1	1082	DATE
ftr-353	603	2	5/28/2009	CARDINAL
ftr-353	604	1	2009	DATE
ftr-353	604	2	51	CARDINAL
ftr-353	604	3	two	CARDINAL
ftr-353	604	4	2009	DATE
ftr-353	604	5	2010	DATE
ftr-353	606	1	12/31/08	DATE
ftr-353	606	2	7/17/09. 3	DATE
ftr-353	606	3	2010	DATE
ftr-353	607	1	110	CARDINAL
ftr-353	607	2	u.s.	GPE
ftr-353	608	1	30d	DATE
ftr-353	608	2	2008	DATE
ftr-353	608	3	2009	DATE
ftr-353	609	1	1	CARDINAL
ftr-353	609	2	at least 4 kilowatt hours	QUANTITY
ftr-353	609	3	2	CARDINAL
ftr-353	609	4	3	CARDINAL
ftr-353	609	5	4	CARDINAL
ftr-353	609	6	5	CARDINAL
ftr-353	610	1	2,500	MONEY
ftr-353	610	2	a taxable year	DATE
ftr-353	610	3	417	MONEY
ftr-353	610	4	each kilowatt hour	TIME
ftr-353	610	5	4 kilowatt hours	TIME
ftr-353	611	1	january 1, 2010	DATE
ftr-353	611	2	one	CARDINAL
ftr-353	611	3	7,500	MONEY
ftr-353	611	4	10,000 pounds	QUANTITY
ftr-353	611	5	10,000	MONEY
ftr-353	611	6	more than 10,000 pounds	MONEY
ftr-353	611	7	more than 14,000 pounds	QUANTITY
ftr-353	611	8	12,500	MONEY
ftr-353	611	9	more than 14,000 pounds	QUANTITY
ftr-353	611	10	more than 26,000 pounds	QUANTITY
ftr-353	611	11	15,000	MONEY
ftr-353	611	12	more than 26,000 pounds	QUANTITY
ftr-353	612	1	december 31, 2009	DATE
ftr-353	612	2	less than 14,000 pounds	MONEY
ftr-353	612	3	7,500	MONEY
ftr-353	613	1	the united states	GPE
ftr-353	613	2	december 31, 2009	DATE
ftr-353	613	3	200,000	CARDINAL
ftr-353	613	4	second	ORDINAL
ftr-353	613	5	quarter	DATE
ftr-353	613	6	200,000th	CARDINAL
ftr-353	614	1	first	ORDINAL
ftr-353	614	2	two	CARDINAL
ftr-353	614	3	50 percent	PERCENT
ftr-353	614	4	third	ORDINAL
ftr-353	614	5	fourth	ORDINAL
ftr-353	614	6	25 percent	PERCENT
ftr-353	614	7	the end of the fourth calendar quarter	DATE
ftr-353	615	1	•	CARDINAL
ftr-353	616	1	section 30d(f)(6	LAW
ftr-353	621	1	years	DATE
ftr-353	621	2	12/31/08	DATE
ftr-353	621	3	12/31/14	CARDINAL
ftr-353	621	4	•	CARDINAL
ftr-353	621	5	111	CARDINAL
ftr-353	621	6	florida	GPE
ftr-353	622	1	10	CARDINAL
ftr-353	623	1	30d(f)(3	CARDINAL
ftr-353	624	1	second	ORDINAL
ftr-353	625	1	2009	DATE
ftr-353	625	2	30	CARDINAL
ftr-353	626	1	2/17/09	CARDINAL
ftr-353	627	1	30	CARDINAL
ftr-353	627	2	10 percent	PERCENT
ftr-353	627	3	2,500	MONEY
ftr-353	628	1	1	CARDINAL
ftr-353	628	2	at least 4 kilowatt hours	QUANTITY
ftr-353	628	3	2.5 kilowatt hours	TIME
ftr-353	628	4	2or	CARDINAL
ftr-353	628	5	2	CARDINAL
ftr-353	628	6	3	CARDINAL
ftr-353	628	7	less than 14,000 pounds	MONEY
ftr-353	628	8	4	CARDINAL
ftr-353	628	9	5	CARDINAL
ftr-353	628	10	6	CARDINAL
ftr-353	628	11	section 571.3	LAW
ftr-353	628	12	49	DATE
ftr-353	628	13	2/17/09 or (ii	DATE
ftr-353	628	14	2or	CARDINAL
ftr-353	628	15	3	CARDINAL
ftr-353	630	1	section 30(e)(6	LAW
ftr-353	635	1	12/31/11	ORDINAL
ftr-353	636	1	2/17/09	CARDINAL
ftr-353	636	2	1/1/10	DATE
ftr-353	636	3	30	CARDINAL
ftr-353	638	1	2009	DATE
ftr-353	638	2	30b	CARDINAL
ftr-353	639	1	10 percent	PERCENT
ftr-353	639	2	40,000	MONEY
ftr-353	641	1	2/17/09	CARDINAL
ftr-353	641	2	1/1/12	CARDINAL
ftr-353	642	1	2010	DATE
ftr-353	642	2	112	CARDINAL
ftr-353	642	3	30b	CARDINAL
ftr-353	642	4	years	DATE
ftr-353	642	5	2008	DATE
ftr-353	643	1	4	CARDINAL
ftr-353	644	1	section 45l	ORG
ftr-353	644	2	the end of 2008	DATE
ftr-353	644	3	2,000	MONEY
ftr-353	644	4	1,000	MONEY
ftr-353	645	1	2009	DATE
ftr-353	645	2	2009	DATE
ftr-353	646	1	5	CARDINAL
ftr-353	647	1	fedex corp.	ORG
ftr-353	648	1	v. united states	GPE
ftr-353	648	2	103	CARDINAL
ftr-353	648	3	2009-2722	DATE
ftr-353	648	4	tenn	PERSON
ftr-353	648	5	6/9/09	CARDINAL
ftr-353	649	1	$11.6 million	MONEY
ftr-353	649	2	41	CARDINAL
ftr-353	649	3	years 1997-2007	DATE
ftr-353	649	4	1996	DATE
ftr-353	649	5	2001	DATE
ftr-353	650	1	§ 41(d)(1)(b	ORG
ftr-353	652	1	1.41-4(a)(3	CARDINAL
ftr-353	652	2	2001	DATE
ftr-353	652	3	1985	DATE
ftr-353	655	1	2001	DATE
ftr-353	655	2	2003	DATE
ftr-353	655	3	years ending after 12/26/01	DATE
ftr-353	656	1	2001	DATE
ftr-353	656	2	irs	ORG
ftr-353	657	1	66	CARDINAL
ftr-353	657	2	66362	DATE
ftr-353	658	1	2003	DATE
ftr-353	659	1	ann	GPE
ftr-353	659	2	2004-9, 2004-6	DATE
ftr-353	660	1	441	CARDINAL
ftr-353	660	2	2001	DATE
ftr-353	661	1	2003	DATE
ftr-353	661	2	2001	DATE
ftr-353	662	1	irs	ORG
ftr-353	662	2	113	CARDINAL
ftr-353	662	3	florida	GPE
ftr-353	663	1	10	CARDINAL
ftr-353	663	2	2001	DATE
ftr-353	663	3	2003	DATE
ftr-353	664	1	chevron u.s.a. inc.	ORG
ftr-353	665	1	467	CARDINAL
ftr-353	665	2	837	CARDINAL
ftr-353	665	3	1984	DATE
ftr-353	666	1	treasury	ORG
ftr-353	666	2	2003	DATE
ftr-353	666	3	irs	ORG
ftr-353	667	1	irs	ORG
ftr-353	667	2	chevron	ORG
ftr-353	668	1	2001	DATE
ftr-353	669	1	6.	CARDINAL
ftr-353	669	2	fifth	ORDINAL
ftr-353	670	1	united states	ORG
ftr-353	670	2	570	CARDINAL
ftr-353	670	3	672	CARDINAL
ftr-353	670	4	5th	ORDINAL
ftr-353	670	5	6/9/09	DATE
ftr-353	671	1	irs	ORG
ftr-353	671	2	41	CARDINAL
ftr-353	672	1	irs	ORG
ftr-353	672	2	irs	ORG
ftr-353	673	1	fifth	ORDINAL
ftr-353	673	2	39	CARDINAL
ftr-353	673	3	540	CARDINAL
ftr-353	673	4	2d	DATE
ftr-353	673	5	1930	DATE
ftr-353	674	1	2003	DATE
ftr-353	675	1	2001	DATE
ftr-353	676	1	2003	DATE
ftr-353	677	1	irs	ORG
ftr-353	677	2	mark everson	PERSON
ftr-353	677	3	alliantgroup	ORG
ftr-353	678	1	7	CARDINAL
ftr-353	678	2	reg-130200-08	DATE
ftr-353	678	3	74	CARDINAL
ftr-353	678	4	34523	DATE
ftr-353	678	5	7/16/09	CARDINAL
ftr-353	680	1	8	CARDINAL
ftr-353	682	1	deere & company	ORG
ftr-353	682	2	133	CARDINAL
ftr-353	683	1	no.	CARDINAL
ftr-353	684	1	11	CARDINAL
ftr-353	685	1	the year	DATE
ftr-353	685	2	2010	DATE
ftr-353	685	3	114	CARDINAL
ftr-353	685	4	2.65 percent	PERCENT
ftr-353	685	5	the taxable year	DATE
ftr-353	685	6	one percent	PERCENT
ftr-353	685	7	4 taxable years	DATE
ftr-353	685	8	the credit year	DATE
ftr-353	685	9	3.2 percent	PERCENT
ftr-353	685	10	1.5 percent	PERCENT
ftr-353	685	11	3.75 percent	PERCENT
ftr-353	685	12	2 percent	PERCENT
ftr-353	685	13	the four year	DATE
ftr-353	686	1	annual	DATE
ftr-353	687	1	41	CARDINAL
ftr-353	687	2	congress	ORG
ftr-353	688	1	congress	ORG
ftr-353	690	1	9	CARDINAL
ftr-353	692	1	missouri	GPE
ftr-353	692	2	133	CARDINAL
ftr-353	693	1	13	CARDINAL
ftr-353	694	1	41	CARDINAL
ftr-353	697	1	third	ORDINAL
ftr-353	700	1	irs	ORG
ftr-353	704	1	453	CARDINAL
ftr-353	705	1	115	CARDINAL
ftr-353	705	2	florida	GPE
ftr-353	706	1	10	CARDINAL
ftr-353	706	2	1	CARDINAL
ftr-353	708	1	2009	DATE
ftr-353	708	2	§ 1302(a	ORG
ftr-353	708	3	the 30 percent	PERCENT
ftr-353	708	4	46	DATE
ftr-353	708	5	45	CARDINAL
ftr-353	708	6	2009	DATE
ftr-353	708	7	2012	DATE
ftr-353	708	8	45	CARDINAL
ftr-353	708	9	2009	DATE
ftr-353	708	10	2013	DATE
ftr-353	708	11	indian	NORP
ftr-353	709	1	45	CARDINAL
ftr-353	710	1	46	CARDINAL
ftr-353	710	2	48c	CARDINAL
ftr-353	711	1	•	CARDINAL
ftr-353	711	2	texas	GPE
ftr-353	711	3	calm days	DATE
ftr-353	712	1	2	CARDINAL
ftr-353	713	1	2009	DATE
ftr-353	713	2	46	CARDINAL
ftr-353	714	1	30 percent	PERCENT
ftr-353	714	2	2/17/09	CARDINAL
ftr-353	715	1	1	CARDINAL
ftr-353	715	2	2	CARDINAL
ftr-353	715	3	3	CARDINAL
ftr-353	715	4	4	CARDINAL
ftr-353	715	5	5	CARDINAL
ftr-353	715	6	6	CARDINAL
ftr-353	715	7	7	CARDINAL
ftr-353	716	1	1	CARDINAL
ftr-353	716	2	2	CARDINAL
ftr-353	718	1	2010	DATE
ftr-353	718	2	116	CARDINAL
ftr-353	719	1	48	DATE
ftr-353	719	2	48a	DATE
ftr-353	719	3	48b	CARDINAL
ftr-353	720	1	the treasury department	ORG
ftr-353	721	1	$2.3 billion	MONEY
ftr-353	723	1	the treasury department	ORG
ftr-353	724	1	nols 1	ORG
ftr-353	725	1	rendall v. commissioner	PERSON
ftr-353	725	2	535	CARDINAL
ftr-353	725	3	1221	CARDINAL
ftr-353	725	4	10th	ORDINAL
ftr-353	725	5	8/5/08	TIME
ftr-353	725	6	aff’g t.c.	PERSON
ftr-353	726	1	174	CARDINAL
ftr-353	727	1	$2 million	MONEY
ftr-353	728	1	merrill lynch	ORG
ftr-353	729	1	canada	GPE
ftr-353	730	1	1997	DATE
ftr-353	730	2	canada	GPE
ftr-353	730	3	the united states	GPE
ftr-353	731	1	merrill lynch	ORG
ftr-353	733	1	1997	DATE
ftr-353	733	2	3	MONEY
ftr-353	735	1	1997	DATE
ftr-353	736	1	the end of 1997	DATE
ftr-353	739	1	620	CARDINAL
ftr-353	739	2	1176	DATE
ftr-353	739	3	1182	DATE
ftr-353	739	4	6th	ORDINAL
ftr-353	739	5	1980	DATE
ftr-353	740	1	•	CARDINAL
ftr-353	741	1	merrill lynch	ORG
ftr-353	741	2	merrill lynch	ORG
ftr-353	742	1	the tax court’s	ORG
ftr-353	743	1	117	CARDINAL
ftr-353	743	2	florida	GPE
ftr-353	744	1	10	CARDINAL
ftr-353	744	2	the year	DATE
ftr-353	745	1	bilthouse v. united states	ORG
ftr-353	745	2	553	CARDINAL
ftr-353	745	3	513	CARDINAL
ftr-353	745	4	7th	ORDINAL
ftr-353	746	1	1/15/09	CARDINAL
ftr-353	747	1	aff’g 100	CARDINAL
ftr-353	747	2	2007-6191	DATE
ftr-353	747	3	n.d.	GPE
ftr-353	748	1	9/28/07	CARDINAL
ftr-353	750	1	1997	DATE
ftr-353	750	2	1997	DATE
ftr-353	751	1	1997	DATE
ftr-353	752	1	the district court’s	ORG
ftr-353	752	2	1995	DATE
ftr-353	752	3	1997	DATE
ftr-353	752	4	1995	DATE
ftr-353	752	5	the year	DATE
ftr-353	753	1	1995	DATE
ftr-353	754	1	1995	DATE
ftr-353	755	1	1997	DATE
ftr-353	756	1	the year	DATE
ftr-353	757	1	2	CARDINAL
ftr-353	757	2	today	DATE
ftr-353	757	3	nol	ORG
ftr-353	758	1	2009	DATE
ftr-353	758	2	1211(b	CARDINAL
ftr-353	758	3	172	CARDINAL
ftr-353	758	4	2008	DATE
ftr-353	758	5	greater than two	CARDINAL
ftr-353	758	6	fewer than six	CARDINAL
ftr-353	758	7	five	CARDINAL
ftr-353	758	8	four	CARDINAL
ftr-353	758	9	three years	DATE
ftr-353	759	1	two year	DATE
ftr-353	760	1	$15 million	MONEY
ftr-353	761	1	the year	DATE
ftr-353	761	2	2008	DATE
ftr-353	762	1	a fiscal year	DATE
ftr-353	762	2	2008	DATE
ftr-353	762	3	the taxable year	DATE
ftr-353	762	4	2008	DATE
ftr-353	762	5	years	DATE
ftr-353	763	1	172(b)(1)(h)(ii),(iii	CARDINAL
ftr-353	765	1	2010	DATE
ftr-353	765	2	118	CARDINAL
ftr-353	766	1	proc	PERSON
ftr-353	767	1	2009-19	DATE
ftr-353	767	2	2009-14	DATE
ftr-353	767	3	747	CARDINAL
ftr-353	767	4	3/16/09	CARDINAL
ftr-353	768	1	5-year	DATE
ftr-353	768	2	a taxable	DATE
ftr-353	768	3	year ending after 2007	DATE
ftr-353	769	1	proc	PERSON
ftr-353	770	1	2009-19	DATE
ftr-353	770	2	proc	PERSON
ftr-353	771	1	2009-26	DATE
ftr-353	772	1	proc	PERSON
ftr-353	773	1	2009-26	DATE
ftr-353	773	2	2009-19	DATE
ftr-353	774	1	935	CARDINAL
ftr-353	774	2	4/25/09	CARDINAL
ftr-353	775	1	proc	PERSON
ftr-353	776	1	2009-19	DATE
ftr-353	778	1	section 13	LAW
ftr-353	778	2	2009	DATE
ftr-353	778	3	172	CARDINAL
ftr-353	778	4	2009	DATE
ftr-353	778	5	2008	DATE
ftr-353	778	6	2009	DATE
ftr-353	778	7	nol carryback	PERSON
ftr-353	778	8	up to five years	DATE
ftr-353	779	1	nols	ORG
ftr-353	779	2	2008	DATE
ftr-353	779	3	2009	DATE
ftr-353	780	1	2008	DATE
ftr-353	780	2	2009	DATE
ftr-353	780	3	only fifty percent	PERCENT
ftr-353	780	4	fifth	ORDINAL
ftr-353	781	1	this 50 percent	PERCENT
ftr-353	781	2	2008	DATE
ftr-353	782	1	2008	DATE
ftr-353	782	2	2009	DATE
ftr-353	782	3	only one	CARDINAL
ftr-353	783	1	2008	DATE
ftr-353	783	2	2009	DATE
ftr-353	784	1	•	CARDINAL
ftr-353	784	2	up to five	CARDINAL
ftr-353	784	3	the 90 percent	PERCENT
ftr-353	786	1	proc	PERSON
ftr-353	787	1	2009-52	DATE
ftr-353	787	2	2009-49	DATE
ftr-353	788	1	744	CARDINAL
ftr-353	791	1	3	CARDINAL
ftr-353	792	1	alami v. commissioner	PERSON
ftr-353	792	2	t.c.	PERSON
ftr-353	793	1	2009-42	CARDINAL
ftr-353	793	2	2/23/09	CARDINAL
ftr-353	794	1	vasquez	PERSON
ftr-353	794	2	quiznos restaurant	ORG
ftr-353	794	3	25,000	MONEY
ftr-353	794	4	750	MONEY
ftr-353	795	1	119	CARDINAL
ftr-353	795	2	florida	GPE
ftr-353	796	1	10	CARDINAL
ftr-353	796	2	si quiznos	PERSON
ftr-353	796	3	1-year	DATE
ftr-353	796	4	quiznos	PERSON
ftr-353	797	1	existence.	DATE
ftr-353	798	1	4	CARDINAL
ftr-353	798	2	irs	ORG
ftr-353	798	3	bernie madoff’s	PERSON
ftr-353	799	1	2009-9	DATE
ftr-353	799	2	2009	DATE
ftr-353	799	3	14	CARDINAL
ftr-353	800	1	735	CARDINAL
ftr-353	801	1	bernie madoff	PERSON
ftr-353	802	1	irs	ORG
ftr-353	802	2	1	CARDINAL
ftr-353	802	3	165	CARDINAL
ftr-353	802	4	2	CARDINAL
ftr-353	804	1	71	CARDINAL
ftr-353	805	1	3	CARDINAL
ftr-353	805	2	§§	ORG
ftr-353	805	3	68	CARDINAL
ftr-353	805	4	4	CARDINAL
ftr-353	805	5	the year	DATE
ftr-353	805	6	5	CARDINAL
ftr-353	806	1	6	CARDINAL
ftr-353	806	2	172	CARDINAL
ftr-353	806	3	up to 3 years	DATE
ftr-353	806	4	up to	DATE
ftr-353	806	5	20 years	DATE
ftr-353	806	6	three-year	DATE
ftr-353	807	1	172(b)(1)(f)(iii	CARDINAL
ftr-353	807	2	172(b)(1)(h)(iv	CARDINAL
ftr-353	807	3	5-year	DATE
ftr-353	807	4	2008	DATE
ftr-353	808	1	2010	DATE
ftr-353	808	2	120 •	CARDINAL
ftr-353	808	3	1	CARDINAL
ftr-353	808	4	1341	CARDINAL
ftr-353	808	5	2	CARDINAL
ftr-353	808	6	§§ 1311-1314	ORG
ftr-353	808	7	years	DATE
ftr-353	810	1	rev	PERSON
ftr-353	810	2	proc	PERSON
ftr-353	811	1	2009-20	DATE
ftr-353	811	2	2009-14	DATE
ftr-353	812	1	749	CARDINAL
ftr-353	812	2	3/17/09	CARDINAL
ftr-353	814	1	2009-9	DATE
ftr-353	816	1	1	CARDINAL
ftr-353	816	2	2	CARDINAL
ftr-353	817	1	1	CARDINAL
ftr-353	817	2	95 percent	PERCENT
ftr-353	817	3	third	ORDINAL
ftr-353	817	4	75 percent	PERCENT
ftr-353	817	5	2	CARDINAL
ftr-353	818	1	•	CARDINAL
ftr-353	818	2	1	CARDINAL
ftr-353	818	3	2	CARDINAL
ftr-353	819	1	121	CARDINAL
ftr-353	819	2	florida	GPE
ftr-353	819	3	10	CARDINAL
ftr-353	819	4	year	DATE
ftr-353	820	1	•	CARDINAL
ftr-353	821	1	a subsequent year	DATE
ftr-353	823	1	1	CARDINAL
ftr-353	823	2	the discovery year	DATE
ftr-353	823	3	2	CARDINAL
ftr-353	823	4	years	DATE
ftr-353	823	5	3	CARDINAL
ftr-353	823	6	4	CARDINAL
ftr-353	823	7	years	DATE
ftr-353	824	1	•	CARDINAL
ftr-353	824	2	165	CARDINAL
ftr-353	824	3	the year	DATE
ftr-353	824	4	discovery	PRODUCT
ftr-353	825	1	years	DATE
ftr-353	827	1	vincentini v. commissioner	PERSON
ftr-353	827	2	t.c.	PERSON
ftr-353	828	1	2009	CARDINAL
ftr-353	828	2	255	CARDINAL
ftr-353	829	1	511,500	MONEY
ftr-353	830	1	1	CARDINAL
ftr-353	830	2	2	CARDINAL
ftr-353	830	3	3	CARDINAL
ftr-353	830	4	4	CARDINAL
ftr-353	830	5	5	CARDINAL
ftr-353	830	6	6	CARDINAL
ftr-353	831	1	5	CARDINAL
ftr-353	831	2	ten year	DATE
ftr-353	832	1	harvard industries, inc	ORG
ftr-353	832	2	568	CARDINAL
ftr-353	832	3	444	CARDINAL
ftr-353	832	4	3d	CARDINAL
ftr-353	833	1	6/17/09	CARDINAL
ftr-353	834	1	section 172(b)(1)(c	LAW
ftr-353	834	2	ten year	DATE
ftr-353	834	3	2010	DATE
ftr-353	834	4	122	CARDINAL
ftr-353	839	1	pbgc	GPE
ftr-353	841	1	i. at-risk	PERSON
ftr-353	841	2	1	CARDINAL
ftr-353	842	1	469	CARDINAL
ftr-353	843	1	agarwal v. commissioner	PRODUCT
ftr-353	843	2	t.c. summ	PERSON
ftr-353	845	1	2009-29	DATE
ftr-353	847	1	more than one-half	CARDINAL
ftr-353	847	2	the year	DATE
ftr-353	847	3	one	CARDINAL
ftr-353	847	4	more than 750 hours	TIME
ftr-353	849	1	dean	PERSON
ftr-353	849	2	1	CARDINAL
ftr-353	849	3	2	CARDINAL
ftr-353	849	4	3	CARDINAL
ftr-353	849	5	4	CARDINAL
ftr-353	849	6	5	CARDINAL
ftr-353	850	1	123	CARDINAL
ftr-353	850	2	florida	GPE
ftr-353	851	1	10	CARDINAL
ftr-353	852	1	2	CARDINAL
ftr-353	853	1	t.c.	PERSON
ftr-353	854	1	2009-79	DATE
ftr-353	854	2	4/15/09	CARDINAL
ftr-353	855	1	llc	GPE
ftr-353	855	2	86.75 percent	PERCENT
ftr-353	857	1	1.469-4	CARDINAL
ftr-353	858	1	chabot	PERSON
ftr-353	860	1	1.469	CARDINAL
ftr-353	864	1	3	CARDINAL
ftr-353	865	1	garnett v. commissioner	PERSON
ftr-353	865	2	132	CARDINAL
ftr-353	866	1	19	CARDINAL
ftr-353	866	2	6/30/09	CARDINAL
ftr-353	871	1	1.469-5t(e	PERCENT
ftr-353	871	2	1	CARDINAL
ftr-353	871	3	more than 500 hours	TIME
ftr-353	871	4	the year	DATE
ftr-353	871	5	2	CARDINAL
ftr-353	871	6	five	CARDINAL
ftr-353	871	7	ten taxable years	DATE
ftr-353	871	8	6	CARDINAL
ftr-353	871	9	three preceding years	DATE
ftr-353	874	1	1.469-5t(e)(3	CARDINAL
ftr-353	877	1	1.469-5t(e)(3)(ii	CARDINAL
ftr-353	878	1	thornton	PERSON
ftr-353	878	2	2010	DATE
ftr-353	878	3	124	CARDINAL
ftr-353	878	4	469(h)(2	LANGUAGE
ftr-353	880	1	llc	GPE
ftr-353	880	2	seven	CARDINAL
ftr-353	882	1	1.469-5t(a	CARDINAL
ftr-353	884	1	thompson	ORG
ftr-353	884	2	united states	GPE
ftr-353	884	3	87	CARDINAL
ftr-353	886	1	728	CARDINAL
ftr-353	886	2	7/20/09	CARDINAL
ftr-353	888	1	469(h)(2	LANGUAGE
ftr-353	888	2	texas	GPE
ftr-353	889	1	469(h)(2	LANGUAGE
ftr-353	893	1	1.4695t(e)(3	CARDINAL
ftr-353	898	1	seven	CARDINAL
ftr-353	902	1	t.c. summ	PERSON
ftr-353	904	1	2009-153	DATE
ftr-353	905	1	4.	CARDINAL
ftr-353	906	1	cunningham v. commissioner	PERSON
ftr-353	906	2	t.c.	PERSON
ftr-353	907	1	2009	CARDINAL
ftr-353	907	2	194	CARDINAL
ftr-353	907	3	8/31/09	CARDINAL
ftr-353	908	1	new york	GPE
ftr-353	908	2	five	CARDINAL
ftr-353	908	3	california	GPE
ftr-353	909	1	cohen	PERSON
ftr-353	911	1	125	CARDINAL
ftr-353	911	2	florida	GPE
ftr-353	911	3	10	CARDINAL
ftr-353	911	4	cohen	PERSON
ftr-353	913	1	1	CARDINAL
ftr-353	914	1	2009	DATE
ftr-353	914	2	1202	DATE
ftr-353	914	3	2009	DATE
ftr-353	914	4	2010	DATE
ftr-353	915	1	seventy-five percent	PERCENT
ftr-353	915	2	fifty percent	PERCENT
ftr-353	915	3	1202(a)(2	CARDINAL
ftr-353	916	1	2	CARDINAL
ftr-353	917	1	united states	GPE
ftr-353	917	2	99	CARDINAL
ftr-353	917	3	2007-618	DATE
ftr-353	917	4	2007-	DATE
ftr-353	917	5	m.d. tenn.	PERSON
ftr-353	918	1	12/29/06	CARDINAL
ftr-353	920	1	ernst & young	ORG
ftr-353	920	2	e&y	ORG
ftr-353	922	1	one	CARDINAL
ftr-353	922	2	the year	DATE
ftr-353	923	1	seventh	ORDINAL
ftr-353	924	1	united states	ORG
ftr-353	924	2	562	CARDINAL
ftr-353	924	3	839	CARDINAL
ftr-353	924	4	7th	ORDINAL
ftr-353	924	5	4/10/09	CARDINAL
ftr-353	924	6	aff’g	CARDINAL
ftr-353	924	7	101	MONEY
ftr-353	924	8	2008	DATE
ftr-353	924	9	588	CARDINAL
ftr-353	924	10	2008-1	DATE
ftr-353	924	11	n.d.	GPE
ftr-353	924	12	ohio	GPE
ftr-353	925	1	2000	DATE
ftr-353	925	2	capgemini	GPE
ftr-353	925	3	seventh	ORDINAL
ftr-353	925	4	easterbrook	PERSON
ftr-353	925	5	2010	DATE
ftr-353	925	6	126	CARDINAL
ftr-353	926	1	capgemini	GPE
ftr-353	926	2	the year 2000	DATE
ftr-353	926	3	the year	DATE
ftr-353	926	4	2000	DATE
ftr-353	926	5	that year	DATE
ftr-353	926	6	2003	DATE
ftr-353	926	7	less than one-fifth	CARDINAL
ftr-353	926	8	2000	DATE
ftr-353	927	1	•	CARDINAL
ftr-353	927	2	easterbrook	PERSON
ftr-353	927	3	2000	DATE
ftr-353	928	1	seventh	ORDINAL
ftr-353	928	2	v. danielson	PERSON
ftr-353	928	3	378 f.2d 771	QUANTITY
ftr-353	928	4	3d	CARDINAL
ftr-353	928	5	1967	DATE
ftr-353	929	1	fletcher	PERSON
ftr-353	929	2	ernst & young	ORG
ftr-353	929	3	2000	DATE
ftr-353	936	1	•	CARDINAL
ftr-353	936	2	easterbrook	PERSON
ftr-353	937	1	$ 2.5 million	MONEY
ftr-353	937	2	barrow	GPE
ftr-353	937	3	alaska	GPE
ftr-353	937	4	80°	QUANTITY
ftr-353	937	5	january 1, 2005	DATE
ftr-353	940	1	4	CARDINAL
ftr-353	941	1	horace fletcher	PERSON
ftr-353	941	2	1849–1919	CARDINAL
ftr-353	941	3	thirty-two	CARDINAL
ftr-353	943	1	127	CARDINAL
ftr-353	943	2	florida	GPE
ftr-353	944	1	10	CARDINAL
ftr-353	944	2	llc v. united states	ORG
ftr-353	944	3	515	CARDINAL
ftr-353	944	4	749	CARDINAL
ftr-353	944	5	7th	ORDINAL
ftr-353	944	6	2008	DATE
ftr-353	945	1	$ 2.5 million	MONEY
ftr-353	945	2	barrow	GPE
ftr-353	945	3	january 1, 2005	DATE
ftr-353	945	4	80°	QUANTITY
ftr-353	946	1	2000	DATE
ftr-353	946	2	2005	DATE
ftr-353	948	1	2000	DATE
ftr-353	949	1	only 5%	PERCENT
ftr-353	950	1	fletcher	PERSON
ftr-353	950	2	2000	DATE
ftr-353	951	1	2000	DATE
ftr-353	951	2	2000	DATE
ftr-353	951	3	merrill lynch	ORG
ftr-353	952	1	that year	DATE
ftr-353	952	2	irs	ORG
ftr-353	952	3	2000	DATE
ftr-353	953	1	2001	DATE
ftr-353	954	1	later years	DATE
ftr-353	954	2	2000	DATE
ftr-353	955	1	3	CARDINAL
ftr-353	955	2	irs	ORG
ftr-353	957	1	2009-13	DATE
ftr-353	957	2	2009-21	DATE
ftr-353	957	3	1029	CARDINAL
ftr-353	957	4	5/1/09	CARDINAL
ftr-353	958	1	three	CARDINAL
ftr-353	959	1	first	ORDINAL
ftr-353	960	1	second	ORDINAL
ftr-353	962	1	2010	DATE
ftr-353	962	2	128	CARDINAL
ftr-353	962	3	more than one year	DATE
ftr-353	963	1	third	ORDINAL
ftr-353	963	2	each month	DATE
ftr-353	963	3	monthly	DATE
ftr-353	965	1	irs	ORG
ftr-353	965	2	third	ORDINAL
ftr-353	967	1	2009-14	DATE
ftr-353	967	2	2009-21	DATE
ftr-353	967	3	5/1/09	CARDINAL
ftr-353	968	1	three	CARDINAL
ftr-353	969	1	three	CARDINAL
ftr-353	969	2	fifteen-year	DATE
ftr-353	971	1	7 years	DATE
ftr-353	971	2	6 months	DATE
ftr-353	971	3	15 days	DATE
ftr-353	972	1	monthly	DATE
ftr-353	972	2	500	MONEY
ftr-353	972	3	the first day of each month	DATE
ftr-353	974	1	•	CARDINAL
ftr-353	974	2	first	ORDINAL
ftr-353	974	3	20,000	MONEY
ftr-353	974	4	9,000	MONEY
ftr-353	974	5	100,000	MONEY
ftr-353	976	1	71,000	MONEY
ftr-353	977	1	•	CARDINAL
ftr-353	977	2	second	ORDINAL
ftr-353	977	3	30,000	MONEY
ftr-353	977	4	20,000	MONEY
ftr-353	977	5	9,000	MONEY
ftr-353	978	1	9,000	MONEY
ftr-353	978	2	20,000	MONEY
ftr-353	979	1	1,000	MONEY
ftr-353	980	1	•	CARDINAL
ftr-353	980	2	third	ORDINAL
ftr-353	980	3	first	ORDINAL
ftr-353	980	4	129	CARDINAL
ftr-353	980	5	florida	GPE
ftr-353	981	1	10	CARDINAL
ftr-353	981	2	u.s.	GPE
ftr-353	982	1	71,000	MONEY
ftr-353	983	1	annual	DATE
ftr-353	983	2	u.s.	GPE
ftr-353	984	1	1.1441-2(b	DATE
ftr-353	986	1	64	CARDINAL
ftr-353	986	2	322	CARDINAL
ftr-353	986	3	2004-75, 2004-2	DATE
ftr-353	986	4	109	CARDINAL
ftr-353	988	1	barr v. commissioner	PERSON
ftr-353	988	2	t.c.	PERSON
ftr-353	989	1	2009-250	DATE
ftr-353	990	1	§ 72(e	ORG
ftr-353	991	1	4.	CARDINAL
ftr-353	991	2	one	CARDINAL
ftr-353	992	1	t.c.	PERSON
ftr-353	993	1	2009	CARDINAL
ftr-353	993	2	142	CARDINAL
ftr-353	993	3	6/16/09	CARDINAL
ftr-353	994	1	14.4 acre	QUANTITY
ftr-353	996	1	rice	PERSON
ftr-353	996	2	eight	CARDINAL
ftr-353	996	3	only six	CARDINAL
ftr-353	996	4	six	CARDINAL
ftr-353	996	5	nine years	DATE
ftr-353	996	6	one	CARDINAL
ftr-353	996	7	8,000 square feet	QUANTITY
ftr-353	996	8	4,000 square feet	QUANTITY
ftr-353	998	1	kroupa	PERSON
ftr-353	998	2	three	CARDINAL
ftr-353	998	3	the year	DATE
ftr-353	999	1	all years	DATE
ftr-353	1004	1	5	CARDINAL
ftr-353	1004	2	eighth	ORDINAL
ftr-353	1004	3	ninth	ORDINAL
ftr-353	1005	1	freda v. commissioner	PERSON
ftr-353	1005	2	t.c.	PERSON
ftr-353	1006	1	2009	CARDINAL
ftr-353	1006	2	191	CARDINAL
ftr-353	1006	3	8/25/09	CARDINAL
ftr-353	1009	1	2010	DATE
ftr-353	1009	2	130	CARDINAL
ftr-353	1012	1	6	CARDINAL
ftr-353	1013	1	2008	DATE
ftr-353	1014	1	403	CARDINAL
ftr-353	1014	2	§ 1012	ORG
ftr-353	1014	3	12/31/10	CARDINAL
ftr-353	1016	1	more than one	CARDINAL
ftr-353	1017	1	1012(d	DATE
ftr-353	1019	1	irs	ORG
ftr-353	1020	1	2008	DATE
ftr-353	1021	1	403	CARDINAL
ftr-353	1022	1	first	ORDINAL
ftr-353	1024	1	january 1, 2011	DATE
ftr-353	1025	1	january 1, 2012	DATE
ftr-353	1026	1	january 1, 2013	DATE
ftr-353	1026	2	irs	ORG
ftr-353	1028	1	section 6045b	LAW
ftr-353	1029	1	irs	ORG
ftr-353	1030	1	74	CARDINAL
ftr-353	1034	1	1.6045-1	CARDINAL
ftr-353	1036	1	1.1012-1	CARDINAL
ftr-353	1037	1	131	CARDINAL
ftr-353	1037	2	florida	GPE
ftr-353	1038	1	10	CARDINAL
ftr-353	1038	2	2008	DATE
ftr-353	1038	3	irs	ORG
ftr-353	1039	1	1012	CARDINAL
ftr-353	1040	1	february 15th	DATE
ftr-353	1043	1	1. billions and billions	MONEY
ftr-353	1044	1	2009	DATE
ftr-353	1045	1	annual	DATE
ftr-353	1046	1	$15 billion	MONEY
ftr-353	1046	2	2009	DATE
ftr-353	1046	3	2010	DATE
ftr-353	1047	1	2008	DATE
ftr-353	1047	2	2008	DATE
ftr-353	1047	3	less than 0.9 percent	PERCENT
ftr-353	1051	1	95 percent	PERCENT
ftr-353	1052	1	168	CARDINAL
ftr-353	1052	2	1	CARDINAL
ftr-353	1052	3	2	CARDINAL
ftr-353	1052	4	2010	DATE
ftr-353	1052	5	132	CARDINAL
ftr-353	1052	6	3	CARDINAL
ftr-353	1056	1	1402(a	CARDINAL
ftr-353	1056	2	2009	DATE
ftr-353	1056	3	indian	NORP
ftr-353	1056	4	103	CARDINAL
ftr-353	1057	1	indian	NORP
ftr-353	1057	2	146	CARDINAL
ftr-353	1058	1	indian	NORP
ftr-353	1058	2	1	CARDINAL
ftr-353	1058	3	2	CARDINAL
ftr-353	1058	4	indian	NORP
ftr-353	1059	1	indian	NORP
ftr-353	1060	1	$2 billion	MONEY
ftr-353	1060	2	the treasury department	ORG
ftr-353	1061	1	indian	NORP
ftr-353	1062	1	2	CARDINAL
ftr-353	1062	2	america	GPE
ftr-353	1063	1	§ 54aa	DATE
ftr-353	1063	2	1531	CARDINAL
ftr-353	1063	3	2009	DATE
ftr-353	1063	4	america	GPE
ftr-353	1064	1	35 percent	PERCENT
ftr-353	1065	1	america	GPE
ftr-353	1065	2	103	CARDINAL
ftr-353	1065	3	before 2011	DATE
ftr-353	1065	4	america	GPE
ftr-353	1066	1	america	GPE
ftr-353	1067	1	54aa(f)(2	CARDINAL
ftr-353	1068	1	america	GPE
ftr-353	1068	2	35 percent	PERCENT
ftr-353	1069	1	america	GPE
ftr-353	1069	2	one hundred percent	PERCENT
ftr-353	1070	1	america	GPE
ftr-353	1070	2	45 percent	PERCENT
ftr-353	1072	1	6431(g	DATE
ftr-353	1073	1	1400u-2	ORDINAL
ftr-353	1073	2	133	CARDINAL
ftr-353	1073	3	florida	GPE
ftr-353	1074	1	10	CARDINAL
ftr-353	1075	1	$10 billion	MONEY
ftr-353	1075	2	2009	DATE
ftr-353	1075	3	2010	DATE
ftr-353	1077	1	2008	DATE
ftr-353	1077	2	2008	DATE
ftr-353	1077	3	less than 0.9 percent	PERCENT
ftr-353	1080	1	3	CARDINAL
ftr-353	1081	1	54f	DATE
ftr-353	1081	2	2009	DATE
ftr-353	1081	3	54a	CARDINAL
ftr-353	1082	1	the treasury department	ORG
ftr-353	1084	1	quarterly	DATE
ftr-353	1085	1	years	DATE
ftr-353	1087	1	three	CARDINAL
ftr-353	1087	2	1) 100 percent	PERCENT
ftr-353	1087	3	2	CARDINAL
ftr-353	1087	4	3	CARDINAL
ftr-353	1088	1	50 percent	PERCENT
ftr-353	1088	2	annual	DATE
ftr-353	1088	3	10 years	DATE
ftr-353	1088	4	the month	DATE
ftr-353	1088	5	2010	DATE
ftr-353	1088	6	134	CARDINAL
ftr-353	1089	1	$11 billion	MONEY
ftr-353	1089	2	2009	DATE
ftr-353	1089	3	2010	DATE
ftr-353	1090	1	united states	GPE
ftr-353	1090	2	indian	NORP
ftr-353	1091	1	148	CARDINAL
ftr-353	1092	1	three-year	DATE
ftr-353	1093	1	1	CARDINAL
ftr-353	1093	2	annual	DATE
ftr-353	1093	3	2	CARDINAL
ftr-353	1093	4	3	CARDINAL
ftr-353	1093	5	annual	DATE
ftr-353	1093	6	10 years	DATE
ftr-353	1093	7	the month	DATE
ftr-353	1094	1	1	CARDINAL
ftr-353	1095	1	posner	PERSON
ftr-353	1097	1	wilbert v. commissioner	PERSON
ftr-353	1097	2	553	CARDINAL
ftr-353	1097	3	544	CARDINAL
ftr-353	1097	4	7th	ORDINAL
ftr-353	1098	1	1/21/09	CARDINAL
ftr-353	1098	2	aff’g t.c.	PERSON
ftr-353	1099	1	2007-152	CARDINAL
ftr-353	1099	2	6/14/07	CARDINAL
ftr-353	1100	1	northwest airlines	ORG
ftr-353	1100	2	minneapolis	GPE
ftr-353	1101	1	chicago	GPE
ftr-353	1101	2	only a few days	DATE
ftr-353	1102	1	anchorage	GPE
ftr-353	1102	2	three weeks	DATE
ftr-353	1103	1	laguardia airport	FAC
ftr-353	1103	2	only a week	DATE
ftr-353	1104	1	three weeks later	DATE
ftr-353	1104	2	nine months	DATE
ftr-353	1104	3	anchorage	GPE
ftr-353	1105	1	several months	DATE
ftr-353	1106	1	minneapolis	GPE
ftr-353	1107	1	minneapolis	GPE
ftr-353	1108	1	almost $20,000	MONEY
ftr-353	1108	2	minneapolis	GPE
ftr-353	1110	1	posner	PERSON
ftr-353	1111	1	posner	PERSON
ftr-353	1111	2	135	CARDINAL
ftr-353	1111	3	florida	GPE
ftr-353	1112	1	10	CARDINAL
ftr-353	1113	1	posner	PERSON
ftr-353	1113	2	326	CARDINAL
ftr-353	1113	3	465	CARDINAL
ftr-353	1113	4	1946	DATE
ftr-353	1113	5	638	CARDINAL
ftr-353	1113	6	248	CARDINAL
ftr-353	1113	7	1st	ORDINAL
ftr-353	1113	8	1981	DATE
ftr-353	1113	9	two	CARDINAL
ftr-353	1114	1	wilbert	ORG
ftr-353	1115	1	yeats v. commissioner	PERSON
ftr-353	1115	2	873	CARDINAL
ftr-353	1115	3	1159	DATE
ftr-353	1115	4	8th	ORDINAL
ftr-353	1115	5	1989	DATE
ftr-353	1117	1	alami v. commissioner	PERSON
ftr-353	1117	2	t.c.	PERSON
ftr-353	1118	1	2009-42	CARDINAL
ftr-353	1118	2	2/23/09	CARDINAL
ftr-353	1119	1	wilbert	PERSON
ftr-353	1119	2	wilbert	ORG
ftr-353	1120	1	posner	PERSON
ftr-353	1120	2	the tax court	ORG
ftr-353	1121	1	2	CARDINAL
ftr-353	1122	1	gralia v. commissioner	PERSON
ftr-353	1122	2	t.c.	PERSON
ftr-353	1123	1	2009-219	CARDINAL
ftr-353	1123	2	9/21/09	CARDINAL
ftr-353	1126	1	halpern	PERSON
ftr-353	1126	2	212	CARDINAL
ftr-353	1126	3	162	CARDINAL
ftr-353	1128	1	d. section 121	PERSON
ftr-353	1128	2	2009	DATE
ftr-353	1129	1	e. section 1031 1	PERSON
ftr-353	1130	1	don quixote	PERSON
ftr-353	1132	1	ocmulgee fields, inc.	ORG
ftr-353	1133	1	132	CARDINAL
ftr-353	1134	1	6 (	PERCENT
ftr-353	1135	1	halpern	PERSON
ftr-353	1135	2	1	CARDINAL
ftr-353	1135	3	wesleyan	NORP
ftr-353	1135	4	2	CARDINAL
ftr-353	1135	5	third	ORDINAL
ftr-353	1135	6	wesleyan	ORG
ftr-353	1135	7	2010	DATE
ftr-353	1136	1	136	CARDINAL
ftr-353	1136	2	3	CARDINAL
ftr-353	1136	3	barnes &	ORG
ftr-353	1136	4	4	CARDINAL
ftr-353	1136	5	barnes &	ORG
ftr-353	1137	1	1031(f)(4	CARDINAL
ftr-353	1138	1	georgia	GPE
ftr-353	1138	2	1031(a)(3	CARDINAL
ftr-353	1139	1	1.1031(k)-1(b	CARDINAL
ftr-353	1140	1	only five days	DATE
ftr-353	1140	2	45-day	DATE
ftr-353	1141	1	halpern	PERSON
ftr-353	1141	2	1031(f)(4	CARDINAL
ftr-353	1141	3	two years	DATE
ftr-353	1143	1	an approximately $1.8 million	MONEY
ftr-353	1143	2	wesleyan	ORG
ftr-353	1143	3	barnes &	ORG
ftr-353	1143	4	wesleyan	GPE
ftr-353	1143	5	around $716,164	MONEY
ftr-353	1143	6	2,554,901	MONEY
ftr-353	1143	7	barnes &	ORG
ftr-353	1144	1	wesleyan	ORG
ftr-353	1144	2	only 15 percent	PERCENT
ftr-353	1144	3	34 percent	PERCENT
ftr-353	1145	1	halpern	PERSON
ftr-353	1146	1	124	CARDINAL
ftr-353	1146	2	45 (2005	DATE
ftr-353	1147	1	third	ORDINAL
ftr-353	1148	1	teruya bros.	GPE
ftr-353	1148	2	thornton	PERSON
ftr-353	1148	3	third	ORDINAL
ftr-353	1149	1	teruya bros.	GPE
ftr-353	1149	2	halpern	PERSON
ftr-353	1150	1	137	CARDINAL
ftr-353	1150	2	florida	GPE
ftr-353	1151	1	10	CARDINAL
ftr-353	1151	2	1	CARDINAL
ftr-353	1151	3	2	CARDINAL
ftr-353	1151	4	3	CARDINAL
ftr-353	1151	5	2002-83	DATE
ftr-353	1151	6	2002-2	DATE
ftr-353	1151	7	927	CARDINAL
ftr-353	1151	8	halpern	PERSON
ftr-353	1153	1	teruya bros.	PERSON
ftr-353	1154	1	580	CARDINAL
ftr-353	1154	2	1038	CARDINAL
ftr-353	1154	3	9th	ORDINAL
ftr-353	1156	1	aff’g 124 t.c	QUANTITY
ftr-353	1156	2	45 (2005	DATE
ftr-353	1157	1	third	ORDINAL
ftr-353	1158	1	thornton	PERSON
ftr-353	1158	2	third	ORDINAL
ftr-353	1159	1	1031(f)(4	CARDINAL
ftr-353	1161	1	ninth	ORDINAL
ftr-353	1161	2	the tax court’s	ORG
ftr-353	1162	1	f. section 1033	PERSON
ftr-353	1162	2	2009	DATE
ftr-353	1163	1	g. section 1035	PERSON
ftr-353	1163	2	2009	DATE
ftr-353	1164	1	h.	PERSON
ftr-353	1164	2	2009	DATE
ftr-353	1165	1	2010	DATE
ftr-353	1165	2	138	CARDINAL
ftr-353	1165	3	a. fringe	PERSON
ftr-353	1165	4	1	CARDINAL
ftr-353	1168	1	2009	DATE
ftr-353	1168	2	1151(a	ORDINAL
ftr-353	1168	3	175	MONEY
ftr-353	1168	4	months	DATE
ftr-353	1168	5	february 2009	DATE
ftr-353	1169	1	2009	DATE
ftr-353	1169	2	175	MONEY
ftr-353	1169	3	230	MONEY
ftr-353	1170	1	2	CARDINAL
ftr-353	1171	1	2009	DATE
ftr-353	1171	2	arra § 3001	ORG
ftr-353	1171	3	65 percent	PERCENT
ftr-353	1172	1	retiree medical	ORG
ftr-353	1173	1	dol	PERSON
ftr-353	1173	2	arra § 3001	ORG
ftr-353	1174	1	•	CARDINAL
ftr-353	1174	2	9/1/08	CARDINAL
ftr-353	1174	3	1/1/10	CARDINAL
ftr-353	1176	1	1010	DATE
ftr-353	1176	2	nine months to 15 months	DATE
ftr-353	1176	3	the first two months of 2010	DATE
ftr-353	1179	1	1	CARDINAL
ftr-353	1179	2	section 72(t	LAW
ftr-353	1180	1	dollander v. commissioner	PERSON
ftr-353	1180	2	t.c.	PERSON
ftr-353	1181	1	2009	CARDINAL
ftr-353	1181	2	187	CARDINAL
ftr-353	1183	1	139	CARDINAL
ftr-353	1183	2	florida	GPE
ftr-353	1184	1	10	CARDINAL
ftr-353	1184	2	si c. nonqualified	ORG
ftr-353	1184	3	section 83	LAW
ftr-353	1184	4	1	CARDINAL
ftr-353	1187	1	gourley v. united states	PERSON
ftr-353	1187	2	104	CARDINAL
ftr-353	1187	3	2009-6119	DATE
ftr-353	1187	4	fed	ORG
ftr-353	1190	1	worldcom	ORG
ftr-353	1190	2	90,300	CARDINAL
ftr-353	1190	3	worldcom	ORG
ftr-353	1190	4	42,125	MONEY
ftr-353	1190	5	january 28, 2000	DATE
ftr-353	1191	1	worldcom	ORG
ftr-353	1192	1	2000 and 2001	DATE
ftr-353	1193	1	june 25, 2002	DATE
ftr-353	1193	2	worldcom	ORG
ftr-353	1193	3	2000 to 2001	DATE
ftr-353	1194	1	january 2000	DATE
ftr-353	1194	2	only $12.52	MONEY
ftr-353	1194	3	worldcom	ORG
ftr-353	1195	1	worldcom	ORG
ftr-353	1197	1	1	CARDINAL
ftr-353	1198	1	the 2009 year	DATE
ftr-353	1199	1	wrera	PERSON
ftr-353	1199	2	201	CARDINAL
ftr-353	1199	3	2009	DATE
ftr-353	1200	1	the year 2008	DATE
ftr-353	1200	2	2008	DATE
ftr-353	1200	3	2009	DATE
ftr-353	1200	4	4/1/09	CARDINAL
ftr-353	1201	1	2	CARDINAL
ftr-353	1202	1	benz v. commissioner	ORG
ftr-353	1202	2	132	CARDINAL
ftr-353	1203	1	15	CARDINAL
ftr-353	1203	2	5/11/09	CARDINAL
ftr-353	1204	1	section 72(t)(2)(a)(iv	LAW
ftr-353	1204	2	10 percent	PERCENT
ftr-353	1205	1	5 years of the date of the	DATE
ftr-353	1205	2	first	ORDINAL
ftr-353	1205	3	59-1/2	CARDINAL
ftr-353	1205	4	10 percent	PERCENT
ftr-353	1205	5	age 59-1/2	DATE
ftr-353	1206	1	five years	DATE
ftr-353	1206	2	age 59-1/2	DATE
ftr-353	1206	3	2010	DATE
ftr-353	1206	4	140	CARDINAL
ftr-353	1208	1	5 years	DATE
ftr-353	1209	1	2009	DATE
ftr-353	1209	2	2010	DATE
ftr-353	1210	1	1	CARDINAL
ftr-353	1212	1	2009	DATE
ftr-353	1212	2	1107(a	CARDINAL
ftr-353	1212	3	up to $2,400	MONEY
ftr-353	1212	4	2009	DATE
ftr-353	1213	1	2	CARDINAL
ftr-353	1214	1	watts	ORG
ftr-353	1214	2	t.c.	PERSON
ftr-353	1215	1	2009	CARDINAL
ftr-353	1215	2	103	CARDINAL
ftr-353	1215	3	5/18/09	CARDINAL
ftr-353	1216	1	two	CARDINAL
ftr-353	1218	1	irs	ORG
ftr-353	1221	1	1	CARDINAL
ftr-353	1221	2	2	CARDINAL
ftr-353	1221	3	3	CARDINAL
ftr-353	1223	1	irs	ORG
ftr-353	1223	2	141	CARDINAL
ftr-353	1223	3	florida	GPE
ftr-353	1224	1	10	CARDINAL
ftr-353	1228	1	5	CARDINAL
ftr-353	1229	1	3	CARDINAL
ftr-353	1231	1	longoria v	PERSON
ftr-353	1231	2	t.c.	PERSON
ftr-353	1232	1	2009	CARDINAL
ftr-353	1232	2	162	CARDINAL
ftr-353	1233	1	gustafson	PERSON
ftr-353	1233	2	156,667	MONEY
ftr-353	1233	3	puerto	GPE
ftr-353	1233	4	rican	NORP
ftr-353	1233	5	new jersey	GPE
ftr-353	1235	1	4	CARDINAL
ftr-353	1236	1	2009-19	DATE
ftr-353	1236	2	2009-28	DATE
ftr-353	1236	3	111	CARDINAL
ftr-353	1236	4	6/23/09	CARDINAL
ftr-353	1239	1	5	CARDINAL
ftr-353	1239	2	treasury	ORG
ftr-353	1239	3	supreme court	ORG
ftr-353	1240	1	74	CARDINAL
ftr-353	1240	2	47152	CARDINAL
ftr-353	1240	3	9/15/09	CARDINAL
ftr-353	1241	1	treasury	ORG
ftr-353	1243	1	1.104-1(c	CARDINAL
ftr-353	1245	1	2010	DATE
ftr-353	1245	2	142	CARDINAL
ftr-353	1250	1	the supreme court’s	ORG
ftr-353	1250	2	united states	GPE
ftr-353	1250	3	burke	PERSON
ftr-353	1250	4	504	CARDINAL
ftr-353	1250	5	u.s. 229 (1992	DATE
ftr-353	1251	1	•	CARDINAL
ftr-353	1251	2	september 13, 1995	DATE
ftr-353	1251	3	august 20, 1996	DATE
ftr-353	1252	1	6	CARDINAL
ftr-353	1254	1	irs	ORG
ftr-353	1256	1	payne v. commissioner	PERSON
ftr-353	1256	2	t.c.	PERSON
ftr-353	1257	1	2008-66	DATE
ftr-353	1257	2	3/18/08	CARDINAL
ftr-353	1258	1	haynes	ORG
ftr-353	1261	1	payne v. commissioner	PERSON
ftr-353	1261	2	104	CARDINAL
ftr-353	1261	3	2009-7783	DATE
ftr-353	1263	1	7	CARDINAL
ftr-353	1264	1	melvin v. commissioner	PERSON
ftr-353	1264	2	t.c.	PERSON
ftr-353	1265	1	2009	CARDINAL
ftr-353	1265	2	199	CARDINAL
ftr-353	1266	1	manhattan	GPE
ftr-353	1266	2	13,084	MONEY
ftr-353	1266	3	4,579	MONEY
ftr-353	1267	1	third	ORDINAL
ftr-353	1267	2	25 percent	PERCENT
ftr-353	1267	3	8,505	MONEY
ftr-353	1267	4	2,126	MONEY
ftr-353	1268	1	143	CARDINAL
ftr-353	1268	2	florida	GPE
ftr-353	1269	1	10	CARDINAL
ftr-353	1269	2	halpern	PERSON
ftr-353	1272	1	halpern	PERSON
ftr-353	1273	1	162	CARDINAL
ftr-353	1274	1	• one	CARDINAL
ftr-353	1275	1	third	ORDINAL
ftr-353	1275	2	25 percent	PERCENT
ftr-353	1276	1	8	CARDINAL
ftr-353	1277	1	irs	ORG
ftr-353	1277	2	a particular year	DATE
ftr-353	1278	1	linkugel v. commissioner	PERSON
ftr-353	1278	2	t.c. summ	PERSON
ftr-353	1280	1	2009-180	DATE
ftr-353	1281	1	2000	DATE
ftr-353	1281	2	35,247	MONEY
ftr-353	1282	1	citigroup	ORG
ftr-353	1282	2	late 2000	DATE
ftr-353	1283	1	2007	DATE
ftr-353	1283	2	the 2006 taxable year	DATE
ftr-353	1284	1	2006	DATE
ftr-353	1284	2	irs	ORG
ftr-353	1285	1	an earlier year	DATE
ftr-353	1286	1	irs	ORG
ftr-353	1286	2	2006	DATE
ftr-353	1287	1	irs	ORG
ftr-353	1288	1	•	CARDINAL
ftr-353	1288	2	portillo	ORG
ftr-353	1288	3	932 f.2d	CARDINAL
ftr-353	1288	4	1128	CARDINAL
ftr-353	1288	5	5th	ORDINAL
ftr-353	1288	6	1991	DATE
ftr-353	1288	7	1996	DATE
ftr-353	1288	8	second	ORDINAL
ftr-353	1289	1	280a	ORG
ftr-353	1289	2	1	CARDINAL
ftr-353	1289	3	60	CARDINAL
ftr-353	1290	1	helmick v. commissioner	PERSON
ftr-353	1290	2	t.c.	PERSON
ftr-353	1291	1	2009-220	DATE
ftr-353	1292	1	4060	CARDINAL
ftr-353	1293	1	2010	DATE
ftr-353	1293	2	144	CARDINAL
ftr-353	1293	3	eleven consecutive years	DATE
ftr-353	1295	1	gustafson	PERSON
ftr-353	1298	1	1	CARDINAL
ftr-353	1299	1	2008	DATE
ftr-353	1299	2	first	ORDINAL
ftr-353	1299	3	4/9/08	DATE
ftr-353	1299	4	1/1/09	DATE
ftr-353	1300	1	10 percent	PERCENT
ftr-353	1300	2	7,500	MONEY
ftr-353	1300	3	3,750	MONEY
ftr-353	1301	1	two	CARDINAL
ftr-353	1301	2	irs	ORG
ftr-353	1302	1	75,000	MONEY
ftr-353	1302	2	95,000	MONEY
ftr-353	1302	3	170,000	MONEY
ftr-353	1303	1	first	ORDINAL
ftr-353	1303	2	three-year	DATE
ftr-353	1304	1	1014	CARDINAL
ftr-353	1305	1	267(c)(4	CARDINAL
ftr-353	1306	1	1	CARDINAL
ftr-353	1306	2	first	ORDINAL
ftr-353	1306	3	2	CARDINAL
ftr-353	1306	4	3	CARDINAL
ftr-353	1306	5	4	CARDINAL
ftr-353	1306	6	the taxable year	DATE
ftr-353	1307	1	•	CARDINAL
ftr-353	1307	2	15-year	DATE
ftr-353	1307	3	second	ORDINAL
ftr-353	1307	4	the taxable year	DATE
ftr-353	1308	1	7,500	MONEY
ftr-353	1308	2	2008	DATE
ftr-353	1308	3	500	MONEY
ftr-353	1308	4	2010	DATE
ftr-353	1308	5	500	MONEY
ftr-353	1308	6	the next 14 years	DATE
ftr-353	1309	1	145	CARDINAL
ftr-353	1309	2	florida	GPE
ftr-353	1309	3	10	CARDINAL
ftr-353	1310	1	the end of the 15-year	DATE
ftr-353	1312	1	the next two years	DATE
ftr-353	1313	1	1041	CARDINAL
ftr-353	1314	1	•	CARDINAL
ftr-353	1314	2	the year	DATE
ftr-353	1314	3	2009	DATE
ftr-353	1314	4	before july 1	DATE
ftr-353	1314	5	2008	DATE
ftr-353	1314	6	2008	DATE
ftr-353	1315	1	the first year	DATE
ftr-353	1315	2	2010	DATE
ftr-353	1315	3	2011	DATE
ftr-353	1317	1	section 1006 of	LAW
ftr-353	1317	2	2009	DATE
ftr-353	1317	3	first	ORDINAL
ftr-353	1317	4	november 30, 2009	DATE
ftr-353	1317	5	8,000	MONEY
ftr-353	1317	6	2009	DATE
ftr-353	1318	1	36(f	CARDINAL
ftr-353	1318	2	2009	DATE
ftr-353	1318	3	36 months of the date	DATE
ftr-353	1319	1	2009	DATE
ftr-353	1320	1	section 11	LAW
ftr-353	1320	2	2009	DATE
ftr-353	1320	3	5/1/10	CARDINAL
ftr-353	1320	4	7/1/10	CARDINAL
ftr-353	1320	5	5/1/10	CARDINAL
ftr-353	1321	1	first	ORDINAL
ftr-353	1321	2	36	CARDINAL
ftr-353	1321	3	five-consecutive year	DATE
ftr-353	1321	4	eight-year	DATE
ftr-353	1321	5	first	ORDINAL
ftr-353	1322	1	6,500	MONEY
ftr-353	1323	1	11/30/09	DATE
ftr-353	1323	2	between $225,000 and $245,000	MONEY
ftr-353	1323	3	800,000	MONEY
ftr-353	1324	1	2010	DATE
ftr-353	1324	2	146	CARDINAL
ftr-353	1325	1	2009-12	DATE
ftr-353	1325	2	2009-6	DATE
ftr-353	1326	1	446	CARDINAL
ftr-353	1326	2	1/15/09	CARDINAL
ftr-353	1327	1	36	CARDINAL
ftr-353	1327	2	first	ORDINAL
ftr-353	1328	1	two	CARDINAL
ftr-353	1328	2	first	ORDINAL
ftr-353	1329	1	7,500	MONEY
ftr-353	1329	2	one	CARDINAL
ftr-353	1329	3	first	ORDINAL
ftr-353	1330	1	2	CARDINAL
ftr-353	1331	1	section 1008(b	ORG
ftr-353	1331	2	2009	DATE
ftr-353	1331	3	164(b)(6	DATE
ftr-353	1331	4	2009	DATE
ftr-353	1332	1	49,500	MONEY
ftr-353	1332	2	125,000	MONEY
ftr-353	1332	3	250,000	MONEY
ftr-353	1332	4	135,000	MONEY
ftr-353	1332	5	270,000	MONEY
ftr-353	1334	1	3. pennies	CARDINAL
ftr-353	1335	1	2009	DATE
ftr-353	1335	2	2009	DATE
ftr-353	1335	3	2009	DATE
ftr-353	1335	4	6.2%	PERCENT
ftr-353	1336	1	400	MONEY
ftr-353	1336	2	800	MONEY
ftr-353	1337	1	two percent	PERCENT
ftr-353	1337	2	75,000	MONEY
ftr-353	1337	3	150,000	MONEY
ftr-353	1341	1	2201	CARDINAL
ftr-353	1341	2	2009	DATE
ftr-353	1341	3	one	CARDINAL
ftr-353	1341	4	250	MONEY
ftr-353	1341	5	any of the months of november 2008	DATE
ftr-353	1341	6	december 2008	DATE
ftr-353	1341	7	january 2009	DATE
ftr-353	1343	1	147	CARDINAL
ftr-353	1343	2	florida	GPE
ftr-353	1344	1	10	CARDINAL
ftr-353	1344	2	4	CARDINAL
ftr-353	1346	1	section 1001(a	LAW
ftr-353	1346	2	2009	DATE
ftr-353	1346	3	32(b)(3	DATE
ftr-353	1346	4	three	CARDINAL
ftr-353	1346	5	45 percent	PERCENT
ftr-353	1346	6	up to $12,570	MONEY
ftr-353	1346	7	years 2009	DATE
ftr-353	1346	8	2010	DATE
ftr-353	1347	1	2009	DATE
ftr-353	1347	2	2010	DATE
ftr-353	1347	3	5,000	MONEY
ftr-353	1347	4	2010	DATE
ftr-353	1350	1	section 1004 of	LAW
ftr-353	1350	2	2009	DATE
ftr-353	1350	3	24(d	DATE
ftr-353	1350	4	15 percent	PERCENT
ftr-353	1350	5	3,000	MONEY
ftr-353	1350	6	2009	DATE
ftr-353	1350	7	2010	DATE
ftr-353	1352	1	section 25c	LAW
ftr-353	1352	2	2005	DATE
ftr-353	1352	3	1121	CARDINAL
ftr-353	1352	4	2009	DATE
ftr-353	1353	1	2006	DATE
ftr-353	1353	2	2007	DATE
ftr-353	1353	3	2009	DATE
ftr-353	1353	4	2008	DATE
ftr-353	1354	1	30 percent	PERCENT
ftr-353	1354	2	10 percent	PERCENT
ftr-353	1354	3	years	DATE
ftr-353	1354	4	2009	DATE
ftr-353	1355	1	2000	DATE
ftr-353	1355	2	at least five years	DATE
ftr-353	1357	1	1	CARDINAL
ftr-353	1357	2	2	CARDINAL
ftr-353	1357	3	3	CARDINAL
ftr-353	1358	1	25c	CARDINAL
ftr-353	1358	2	2009	DATE
ftr-353	1360	1	50	MONEY
ftr-353	1360	2	150	MONEY
ftr-353	1360	3	300	MONEY
ftr-353	1361	1	years prior to 2008	DATE
ftr-353	1361	2	500	MONEY
ftr-353	1361	3	no more than $200	MONEY
ftr-353	1362	1	section 1121(a	LAW
ftr-353	1362	2	2010	DATE
ftr-353	1362	3	148	CARDINAL
ftr-353	1362	4	2009	DATE
ftr-353	1362	5	25c(b	CARDINAL
ftr-353	1362	6	1,500	MONEY
ftr-353	1362	7	2009	DATE
ftr-353	1362	8	2010	DATE
ftr-353	1363	1	6	CARDINAL
ftr-353	1364	1	25d	ORDINAL
ftr-353	1364	2	2005	DATE
ftr-353	1364	3	2006	DATE
ftr-353	1364	4	2008	DATE
ftr-353	1365	1	five	CARDINAL
ftr-353	1365	2	1	CARDINAL
ftr-353	1365	3	2	CARDINAL
ftr-353	1365	4	3	CARDINAL
ftr-353	1365	5	4	CARDINAL
ftr-353	1365	6	5	CARDINAL
ftr-353	1366	1	the united states	GPE
ftr-353	1368	1	30 percent	PERCENT
ftr-353	1369	1	years prior to 2009	DATE
ftr-353	1369	2	annual	DATE
ftr-353	1369	3	2,000	MONEY
ftr-353	1369	4	2,000	MONEY
ftr-353	1369	5	500	MONEY
ftr-353	1369	6	500	MONEY
ftr-353	1369	7	more than $4,000	MONEY
ftr-353	1369	8	2,000	MONEY
ftr-353	1370	1	1122(a)(1	MONEY
ftr-353	1370	2	2009	DATE
ftr-353	1370	3	25d(b	CARDINAL
ftr-353	1370	4	years	DATE
ftr-353	1370	5	12/31/08	DATE
ftr-353	1370	6	500	MONEY
ftr-353	1372	1	2017	DATE
ftr-353	1373	1	7	CARDINAL
ftr-353	1373	2	cca	ORG
ftr-353	1373	3	california	GPE
ftr-353	1373	4	almost as many	CARDINAL
ftr-353	1373	5	november 2008	DATE
ftr-353	1374	1	200911007	DATE
ftr-353	1374	2	11/24/08	CARDINAL
ftr-353	1374	3	3/13/09	CARDINAL
ftr-353	1375	1	cca	ORG
ftr-353	1375	2	more than $1 million	MONEY
ftr-353	1375	3	two	CARDINAL
ftr-353	1376	1	cca	ORG
ftr-353	1376	2	$1 million	MONEY
ftr-353	1378	1	149	CARDINAL
ftr-353	1378	2	florida	GPE
ftr-353	1379	1	10	CARDINAL
ftr-353	1379	2	163(h)(3)(b)(i	CARDINAL
ftr-353	1380	1	163(h)(3)(a)(i	CARDINAL
ftr-353	1381	1	1,000,000	MONEY
ftr-353	1382	1	1,000,000	MONEY
ftr-353	1384	1	•	CARDINAL
ftr-353	1384	2	cca	ORG
ftr-353	1384	3	one	CARDINAL
ftr-353	1384	4	second	ORDINAL
ftr-353	1385	1	cca	ORG
ftr-353	1385	2	1,000,000	MONEY
ftr-353	1386	1	1,500,000	MONEY
ftr-353	1386	2	75,000	MONEY
ftr-353	1386	3	50,000	MONEY
ftr-353	1386	4	75,000	MONEY
ftr-353	1386	5	$1,000,000 ÷ $1,500,000	MONEY
ftr-353	1387	1	$1 million	MONEY
ftr-353	1387	2	$2 million	MONEY
ftr-353	1388	1	at least two	CARDINAL
ftr-353	1388	2	$1 million	MONEY
ftr-353	1388	3	third	ORDINAL
ftr-353	1388	4	california	GPE
ftr-353	1389	1	$1 million	MONEY
ftr-353	1390	1	up to $1 million	MONEY
ftr-353	1390	2	t.c.	PERSON
ftr-353	1391	1	2007-351	DATE
ftr-353	1391	2	up to $1 million	MONEY
ftr-353	1392	1	2010	DATE
ftr-353	1392	2	150	CARDINAL
ftr-353	1392	3	500,000	MONEY
ftr-353	1393	1	one-half	CARDINAL
ftr-353	1393	2	up to only $1 million	MONEY
ftr-353	1394	1	$1 million	MONEY
ftr-353	1395	1	8	CARDINAL
ftr-353	1396	1	irs	ORG
ftr-353	1397	1	200940030	DATE
ftr-353	1398	1	1,000,000	MONEY
ftr-353	1399	1	pau v. commissioner	PERSON
ftr-353	1399	2	t.c.	PERSON
ftr-353	1400	1	1997-43	DATE
ftr-353	1400	2	catalano v. commissioner	PERSON
ftr-353	1400	3	t.c.	PERSON
ftr-353	1401	1	2000	CARDINAL
ftr-353	1401	2	irs	ORG
ftr-353	1402	1	936	CARDINAL
ftr-353	1403	1	irs	ORG
ftr-353	1404	1	9	CARDINAL
ftr-353	1404	2	0.09 percent	PERCENT
ftr-353	1405	1	more than 400 yards	QUANTITY
ftr-353	1406	1	rohrs v. commissioner	PERSON
ftr-353	1406	2	t.c. summ	PERSON
ftr-353	1408	1	2009-190	DATE
ftr-353	1409	1	2½-month-old	DATE
ftr-353	1409	2	40,000	MONEY
ftr-353	1409	3	33,629	MONEY
ftr-353	1409	4	0.09 percent	PERCENT
ftr-353	1409	5	reg	CARDINAL
ftr-353	1410	1	1.165-7(a)(3	CARDINAL
ftr-353	1413	1	2009	DATE
ftr-353	1414	1	151	CARDINAL
ftr-353	1414	2	florida	GPE
ftr-353	1415	1	10	CARDINAL
ftr-353	1415	2	1	CARDINAL
ftr-353	1417	1	section 1004(a	LAW
ftr-353	1417	2	2009	DATE
ftr-353	1417	3	2009	DATE
ftr-353	1417	4	2010	DATE
ftr-353	1417	5	1) 100 percent	PERCENT
ftr-353	1417	6	2,000	MONEY
ftr-353	1417	7	2) 25 percent	PERCENT
ftr-353	1417	8	2,000	MONEY
ftr-353	1417	9	the taxable year	DATE
ftr-353	1418	1	2,500	MONEY
ftr-353	1419	1	american	NORP
ftr-353	1420	1	2009	DATE
ftr-353	1420	2	the first four years	DATE
ftr-353	1420	3	two-year	DATE
ftr-353	1421	1	2009	DATE
ftr-353	1421	2	2010	DATE
ftr-353	1421	3	two years	DATE
ftr-353	1423	1	forty percent	PERCENT
ftr-353	1424	1	american	NORP
ftr-353	1424	2	80,000	MONEY
ftr-353	1424	3	160,000	MONEY
ftr-353	1425	1	2	CARDINAL
ftr-353	1425	2	dell	ORG
ftr-353	1425	3	microsoft	ORG
ftr-353	1425	4	section 1005(a	LAW
ftr-353	1425	5	2009	DATE
ftr-353	1425	6	2009	DATE
ftr-353	1425	7	2010	DATE
ftr-353	1427	1	1	CARDINAL
ftr-353	1427	2	§ 1503(a	ORG
ftr-353	1427	3	2009	DATE
ftr-353	1427	4	2009	DATE
ftr-353	1427	5	2010	DATE
ftr-353	1427	6	one	CARDINAL
ftr-353	1427	7	2010	DATE
ftr-353	1428	1	2010	DATE
ftr-353	1428	2	152	CARDINAL
ftr-353	1429	1	1	CARDINAL
ftr-353	1429	2	75 days	DATE
ftr-353	1429	3	3 years	DATE
ftr-353	1429	4	75 days	DATE
ftr-353	1430	1	proc	PERSON
ftr-353	1431	1	2009-41	DATE
ftr-353	1431	2	2009	DATE
ftr-353	1431	3	39	CARDINAL
ftr-353	1432	1	439	CARDINAL
ftr-353	1432	2	9/3/09	CARDINAL
ftr-353	1434	1	301.7701-3(c)(1	DATE
ftr-353	1434	2	8832	DATE
ftr-353	1435	1	more than 75 days	DATE
ftr-353	1435	2	twelve months	DATE
ftr-353	1435	3	8832	DATE
ftr-353	1437	1	301.7701-3(d)(1	DATE
ftr-353	1438	1	proc	PERSON
ftr-353	1439	1	2002-59	DATE
ftr-353	1439	2	2002-2	DATE
ftr-353	1439	3	615	CARDINAL
ftr-353	1441	1	irs	ORG
ftr-353	1441	2	8832	DATE
ftr-353	1441	3	up to three years	DATE
ftr-353	1441	4	75 days	DATE
ftr-353	1442	1	8832	DATE
ftr-353	1442	2	8832	DATE
ftr-353	1444	1	1	CARDINAL
ftr-353	1444	2	section 162(k	LAW
ftr-353	1445	1	ralston purina co.	ORG
ftr-353	1446	1	131	CARDINAL
ftr-353	1446	2	29	CARDINAL
ftr-353	1446	3	9/10/08	CARDINAL
ftr-353	1447	1	ralston purina	PERSON
ftr-353	1447	2	ralston purina preferred stock	ORG
ftr-353	1448	1	5	CARDINAL
ftr-353	1449	1	nims	PERSON
ftr-353	1449	2	ralston purina’s	PERSON
ftr-353	1449	3	162(k	CARDINAL
ftr-353	1450	1	boise cascade corp.	ORG
ftr-353	1451	1	v. united states	GPE
ftr-353	1451	2	329	CARDINAL
ftr-353	1451	3	751	CARDINAL
ftr-353	1451	4	9th	ORDINAL
ftr-353	1451	5	2003	DATE
ftr-353	1452	1	boise	GPE
ftr-353	1452	2	ninth	ORDINAL
ftr-353	1452	3	153	CARDINAL
ftr-353	1452	4	florida	GPE
ftr-353	1453	1	10	CARDINAL
ftr-353	1454	1	ninth	ORDINAL
ftr-353	1454	2	fort howard corp.	ORG
ftr-353	1455	1	103	CARDINAL
ftr-353	1455	2	345	CARDINAL
ftr-353	1455	3	1994	DATE
ftr-353	1456	1	ralston purina	FAC
ftr-353	1457	1	ralston purina’s	PERSON
ftr-353	1459	1	third	ORDINAL
ftr-353	1459	2	ninth	ORDINAL
ftr-353	1460	1	conopco, inc.	ORG
ftr-353	1461	1	v. united states	GPE
ftr-353	1461	2	572	CARDINAL
ftr-353	1461	3	162	CARDINAL
ftr-353	1461	4	3d	CARDINAL
ftr-353	1462	1	7/13/09	CARDINAL
ftr-353	1462	2	aff’g 100	CARDINAL
ftr-353	1462	3	2007-5296	DATE
ftr-353	1462	4	7/18/07	CARDINAL
ftr-353	1465	1	mills v. united states	PERSON
ftr-353	1465	2	554	CARDINAL
ftr-353	1465	3	727	CARDINAL
ftr-353	1465	4	8th	ORDINAL
ftr-353	1467	1	benton	PERSON
ftr-353	1468	1	ralston purina co.	ORG
ftr-353	1469	1	131	CARDINAL
ftr-353	1469	2	29	CARDINAL
ftr-353	1469	3	9/10/08	CARDINAL
ftr-353	1471	1	boise cascade corp.	ORG
ftr-353	1472	1	v. united states	GPE
ftr-353	1472	2	329	CARDINAL
ftr-353	1472	3	751	CARDINAL
ftr-353	1472	4	9th	ORDINAL
ftr-353	1472	5	2003	DATE
ftr-353	1473	1	boise cascade	ORG
ftr-353	1474	1	2	CARDINAL
ftr-353	1475	1	reg-143686-07	DATE
ftr-353	1476	1	74	CARDINAL
ftr-353	1476	2	1/21/09	CARDINAL
ftr-353	1477	1	treasury	ORG
ftr-353	1477	2	irs	ORG
ftr-353	1477	3	302	CARDINAL
ftr-353	1477	4	304	CARDINAL
ftr-353	1477	5	351	DATE
ftr-353	1477	6	354	CARDINAL
ftr-353	1477	7	356	CARDINAL
ftr-353	1477	8	358	CARDINAL
ftr-353	1477	9	2010	DATE
ftr-353	1477	10	154 368	CARDINAL
ftr-353	1477	11	861	CARDINAL
ftr-353	1477	12	1001	DATE
ftr-353	1477	13	1016	CARDINAL
ftr-353	1477	14	1	CARDINAL
ftr-353	1477	15	301	CARDINAL
ftr-353	1477	16	2	CARDINAL
ftr-353	1478	1	356	CARDINAL
ftr-353	1478	2	nonsubstantive	NORP
ftr-353	1478	3	358	CARDINAL
ftr-353	1480	1	•	CARDINAL
ftr-353	1480	2	section 301	LAW
ftr-353	1483	1	1.301-2	CARDINAL
ftr-353	1484	1	316	CARDINAL
ftr-353	1485	1	johnson v. united states	PERSON
ftr-353	1485	2	435 f.2d	QUANTITY
ftr-353	1485	3	1257	CARDINAL
ftr-353	1485	4	4th	ORDINAL
ftr-353	1485	5	1971	DATE
ftr-353	1486	1	•	CARDINAL
ftr-353	1486	2	301	CARDINAL
ftr-353	1486	3	304	CARDINAL
ftr-353	1486	4	301	CARDINAL
ftr-353	1489	1	1.302-5(a	CARDINAL
ftr-353	1489	2	1.304-2	CARDINAL
ftr-353	1494	1	•	CARDINAL
ftr-353	1497	1	1.302-5(2	CARDINAL
ftr-353	1499	1	1.358-2	CARDINAL
ftr-353	1501	1	•	CARDINAL
ftr-353	1501	2	all 100	CARDINAL
ftr-353	1502	1	50	CARDINAL
ftr-353	1502	2	100	MONEY
ftr-353	1502	3	1	CARDINAL
ftr-353	1502	4	50	CARDINAL
ftr-353	1502	5	200	MONEY
ftr-353	1502	6	2	CARDINAL
ftr-353	1503	1	2 155	CARDINAL
ftr-353	1503	2	florida	GPE
ftr-353	1504	1	10	CARDINAL
ftr-353	1504	2	300	MONEY
ftr-353	1505	1	301	CARDINAL
ftr-353	1507	1	50	MONEY
ftr-353	1507	2	1	CARDINAL
ftr-353	1507	3	50	MONEY
ftr-353	1507	4	2	CARDINAL
ftr-353	1509	1	50	CARDINAL
ftr-353	1510	1	1.358-2	CARDINAL
ftr-353	1511	1	25	CARDINAL
ftr-353	1511	2	zero	CARDINAL
ftr-353	1511	3	1	CARDINAL
ftr-353	1511	4	25	CARDINAL
ftr-353	1511	5	50	MONEY
ftr-353	1511	6	2	CARDINAL
ftr-353	1512	1	•	CARDINAL
ftr-353	1514	1	1.302-5(a)(3	CARDINAL
ftr-353	1515	1	1	CARDINAL
ftr-353	1515	2	2	CARDINAL
ftr-353	1515	3	3	CARDINAL
ftr-353	1515	4	2	CARDINAL
ftr-353	1517	1	1.302-2(c	CARDINAL
ftr-353	1518	1	•	CARDINAL
ftr-353	1518	2	368	CARDINAL
ftr-353	1520	1	301	CARDINAL
ftr-353	1525	1	1.354-1(d	CARDINAL
ftr-353	1525	2	1.356-1(b	CARDINAL
ftr-353	1527	1	•	CARDINAL
ftr-353	1527	2	302	CARDINAL
ftr-353	1528	1	1.1012-1(c	CARDINAL
ftr-353	1529	1	2010	DATE
ftr-353	1529	2	156	CARDINAL
ftr-353	1529	3	§ 1012	ORG
ftr-353	1530	1	304	CARDINAL
ftr-353	1531	1	•	CARDINAL
ftr-353	1539	1	1.3541(d)(2	CARDINAL
ftr-353	1540	1	•	CARDINAL
ftr-353	1540	2	section 351	LAW
ftr-353	1542	1	1.351-2(b	CARDINAL
ftr-353	1544	1	68	CARDINAL
ftr-353	1544	2	1968-1	DATE
ftr-353	1544	3	140	CARDINAL
ftr-353	1550	1	1.358-2(g	CARDINAL
ftr-353	1550	2	358	CARDINAL
ftr-353	1551	1	3	CARDINAL
ftr-353	1552	1	cox enterprises, inc.	ORG
ftr-353	1553	1	t.c.	PERSON
ftr-353	1554	1	2009	CARDINAL
ftr-353	1554	2	134	CARDINAL
ftr-353	1554	3	6/9/09	CARDINAL
ftr-353	1555	1	cox enterprises’ affiliated group	ORG
ftr-353	1556	1	two	CARDINAL
ftr-353	1556	2	three	CARDINAL
ftr-353	1556	3	98 percent	PERCENT
ftr-353	1556	4	cox enterprises	ORG
ftr-353	1557	1	irs	ORG
ftr-353	1557	2	the cox enterprises group	ORG
ftr-353	1557	3	157	CARDINAL
ftr-353	1557	4	florida	GPE
ftr-353	1557	5	10	CARDINAL
ftr-353	1557	6	the cox enterprises group	ORG
ftr-353	1557	7	$60.5 million	MONEY
ftr-353	1558	1	the cox enterprises group	ORG
ftr-353	1559	1	$60.5 million	MONEY
ftr-353	1560	1	halpern	PERSON
ftr-353	1561	1	gilbert v. commissioner	PERSON
ftr-353	1561	2	74	CARDINAL
ftr-353	1561	3	60	CARDINAL
ftr-353	1561	4	64	DATE
ftr-353	1561	5	1980	DATE
ftr-353	1563	1	halpern	PERSON
ftr-353	1565	1	halpern	PERSON
ftr-353	1565	2	section 311	LAW
ftr-353	1566	1	4	CARDINAL
ftr-353	1567	1	2009-25	DATE
ftr-353	1567	2	2009-38	DATE
ftr-353	1568	1	365	CARDINAL
ftr-353	1568	2	9/4/09	CARDINAL
ftr-353	1569	1	264(a)(4	CARDINAL
ftr-353	1569	2	the taxable year	DATE
ftr-353	1569	3	264(a)(4	CARDINAL
ftr-353	1571	1	2009	DATE
ftr-353	1572	1	2010	DATE
ftr-353	1572	2	158	CARDINAL
ftr-353	1572	3	1	CARDINAL
ftr-353	1573	1	vainisi v. commissioner	ORG
ftr-353	1573	2	132	CARDINAL
ftr-353	1574	1	1	CARDINAL
ftr-353	1575	1	291(a)(3	CARDINAL
ftr-353	1575	2	80 percent	PERCENT
ftr-353	1575	3	12/31/82	CARDINAL
ftr-353	1576	1	1361	CARDINAL
ftr-353	1579	1	1.1361-4(a)(3	CARDINAL
ftr-353	1580	1	foley	PERSON
ftr-353	1580	2	291(a)(3	CARDINAL
ftr-353	1580	3	the s corporation	ORG
ftr-353	1580	4	qsub bank	ORG
ftr-353	1582	1	1.1361-4(a)(3	CARDINAL
ftr-353	1583	1	2	CARDINAL
ftr-353	1584	1	section 1251(a	ORG
ftr-353	1584	2	2009	DATE
ftr-353	1584	3	1374	CARDINAL
ftr-353	1584	4	years	DATE
ftr-353	1584	5	2009	DATE
ftr-353	1584	6	2010	DATE
ftr-353	1584	7	seventh	ORDINAL
ftr-353	1584	8	2009	DATE
ftr-353	1584	9	2010	DATE
ftr-353	1586	1	3	CARDINAL
ftr-353	1587	1	t.c.	PERSON
ftr-353	1588	1	2009-76	DATE
ftr-353	1588	2	4/6/09	CARDINAL
ftr-353	1589	1	the s corporation	ORG
ftr-353	1590	1	nims	WORK_OF_ART
ftr-353	1590	2	the s corporation	ORG
ftr-353	1592	1	159	CARDINAL
ftr-353	1592	2	florida	GPE
ftr-353	1593	1	10	CARDINAL
ftr-353	1593	2	4	CARDINAL
ftr-353	1596	1	2009-15	DATE
ftr-353	1596	2	200921	DATE
ftr-353	1596	3	1035	CARDINAL
ftr-353	1596	4	5/8/09	CARDINAL
ftr-353	1599	1	1	CARDINAL
ftr-353	1600	1	301.7701-3(c)(1)(i	CARDINAL
ftr-353	1600	2	1362(a	CARDINAL
ftr-353	1600	3	the same date	DATE
ftr-353	1600	4	2	CARDINAL
ftr-353	1600	5	1362(a	CARDINAL
ftr-353	1600	6	the same date	DATE
ftr-353	1601	1	5	CARDINAL
ftr-353	1601	2	roth ira	PERSON
ftr-353	1603	1	133	CARDINAL
ftr-353	1604	1	9	CARDINAL
ftr-353	1604	2	9/29/09	CARDINAL
ftr-353	1604	3	12	CARDINAL
ftr-353	1605	1	ira	PERSON
ftr-353	1606	1	1361	CARDINAL
ftr-353	1607	1	the year	DATE
ftr-353	1607	2	roth	PERSON
ftr-353	1609	1	1.1361-1(e)(1	CARDINAL
ftr-353	1611	1	92-73	CARDINAL
ftr-353	1611	2	1992	DATE
ftr-353	1611	3	2	CARDINAL
ftr-353	1611	4	224	CARDINAL
ftr-353	1611	5	irs	ORG
ftr-353	1612	1	one	CARDINAL
ftr-353	1612	2	first	ORDINAL
ftr-353	1612	3	skidmore	PERSON
ftr-353	1612	4	wherry	PERSON
ftr-353	1612	5	irs	ORG
ftr-353	1614	1	•	CARDINAL
ftr-353	1614	2	holmes	PERSON
ftr-353	1614	3	511	CARDINAL
ftr-353	1615	1	2010	DATE
ftr-353	1615	2	160	CARDINAL
ftr-353	1619	1	6	CARDINAL
ftr-353	1620	1	t.d	PERSON
ftr-353	1620	2	9469	DATE
ftr-353	1620	3	section 108	LAW
ftr-353	1620	4	74	CARDINAL
ftr-353	1620	5	56109	CARDINAL
ftr-353	1620	6	10/30/09	CARDINAL
ftr-353	1621	1	the treasury department	ORG
ftr-353	1621	2	reg-102822-08	DATE
ftr-353	1621	3	108	CARDINAL
ftr-353	1621	4	73	CARDINAL
ftr-353	1621	5	45656	DATE
ftr-353	1621	6	8/5/08	CARDINAL
ftr-353	1622	1	section 108(d)(7)(a	LAW
ftr-353	1622	2	the s corporation’s	ORG
ftr-353	1622	3	section 108(b)(4)(a	LAW
ftr-353	1622	4	the s corporation’s	ORG
ftr-353	1622	5	the taxable year	DATE
ftr-353	1624	1	1.108-7(d	QUANTITY
ftr-353	1624	2	prior years	DATE
ftr-353	1624	3	the current year	DATE
ftr-353	1624	4	the s corporation	ORG
ftr-353	1624	5	§ 108(b	ORG
ftr-353	1625	1	more than one	CARDINAL
ftr-353	1625	2	the taxable year	DATE
ftr-353	1625	3	year	DATE
ftr-353	1625	4	prior years	DATE
ftr-353	1625	5	1366(d)(2	CARDINAL
ftr-353	1626	1	the year	DATE
ftr-353	1627	1	10/30/09	CARDINAL
ftr-353	1627	2	1	CARDINAL
ftr-353	1630	1	enbridge energy co., inc.	ORG
ftr-353	1631	1	v. united states	GPE
ftr-353	1631	2	553	CARDINAL
ftr-353	1631	3	f. supp	PERSON
ftr-353	1632	1	2d 716	CARDINAL
ftr-353	1633	1	3/31/08	DATE
ftr-353	1634	1	2001-16, 2001-1	DATE
ftr-353	1634	2	730	CARDINAL
ftr-353	1634	3	161	CARDINAL
ftr-353	1634	4	florida	GPE
ftr-353	1634	5	10	CARDINAL
ftr-353	1635	1	midcoast	PERSON
ftr-353	1636	1	midcoast	ORG
ftr-353	1636	2	pwc	ORG
ftr-353	1636	3	midcoast assets	ORG
ftr-353	1637	1	k-pipe group	ORG
ftr-353	1637	2	midcoast.	ORG
ftr-353	1638	1	362(e) year	DATE
ftr-353	1640	1	harmon	PERSON
ftr-353	1640	2	irs	ORG
ftr-353	1640	3	midcoast	ORG
ftr-353	1640	4	332	CARDINAL
ftr-353	1640	5	midcoast	PERSON
ftr-353	1641	1	midcoast	PERSON
ftr-353	1641	2	338	CARDINAL
ftr-353	1642	1	langley	ORG
ftr-353	1642	2	bishop	ORG
ftr-353	1644	1	supreme court	ORG
ftr-353	1644	2	fifth	ORDINAL
ftr-353	1646	1	fifth	ORDINAL
ftr-353	1647	1	enbridge energy co., inc.	ORG
ftr-353	1648	1	v. united states	GPE
ftr-353	1648	2	104	CARDINAL
ftr-353	1648	3	2009-7289	DATE
ftr-353	1648	4	5th	ORDINAL
ftr-353	1650	1	fifth	ORDINAL
ftr-353	1650	2	irs	ORG
ftr-353	1650	3	332	CARDINAL
ftr-353	1651	1	20 percent	PERCENT
ftr-353	1651	2	6662	DATE
ftr-353	1652	1	2.	CARDINAL
ftr-353	1653	1	t.d	PERSON
ftr-353	1653	2	9475	DATE
ftr-353	1653	3	368(a)(1)(d	CARDINAL
ftr-353	1653	4	74	CARDINAL
ftr-353	1653	5	67053	CARDINAL
ftr-353	1654	1	2006	DATE
ftr-353	1656	1	1.368-2	QUANTITY
ftr-353	1656	2	2010	DATE
ftr-353	1656	3	162	CARDINAL
ftr-353	1657	1	t.d	PERSON
ftr-353	1657	2	9303	DATE
ftr-353	1657	3	71	CARDINAL
ftr-353	1657	4	75879	DATE
ftr-353	1657	5	12/19/06	CARDINAL
ftr-353	1658	1	318	CARDINAL
ftr-353	1659	1	one	CARDINAL
ftr-353	1659	2	the 50 percent	PERCENT
ftr-353	1662	1	34%	PERCENT
ftr-353	1662	2	33%	PERCENT
ftr-353	1662	3	33%	PERCENT
ftr-353	1662	4	33%	PERCENT
ftr-353	1662	5	33%	PERCENT
ftr-353	1662	6	33% and 1%	PERCENT
ftr-353	1663	1	1504(a)(4	CARDINAL
ftr-353	1668	1	1.368-1(e	CARDINAL
ftr-353	1669	1	first	ORDINAL
ftr-353	1672	1	1.358-2(a)(2)(iii	CARDINAL
ftr-353	1673	1	163	CARDINAL
ftr-353	1673	2	florida	GPE
ftr-353	1674	1	10	CARDINAL
ftr-353	1674	2	•	CARDINAL
ftr-353	1674	3	1.1502-13(f)(3	CARDINAL
ftr-353	1675	1	301	CARDINAL
ftr-353	1677	1	1.1502-32(b)(3)(v	CARDINAL
ftr-353	1678	1	1.302-2(c	CARDINAL
ftr-353	1679	1	2009	DATE
ftr-353	1680	1	1	CARDINAL
ftr-353	1680	2	72	CARDINAL
ftr-353	1680	3	55139	DATE
ftr-353	1680	4	9/28/07	CARDINAL
ftr-353	1681	1	irs	ORG
ftr-353	1682	1	1.1502-13(g	DATE
ftr-353	1684	1	1.1502-13(g	CARDINAL
ftr-353	1684	2	three	CARDINAL
ftr-353	1684	3	1	CARDINAL
ftr-353	1684	4	2	CARDINAL
ftr-353	1684	5	3	CARDINAL
ftr-353	1686	1	1	CARDINAL
ftr-353	1686	2	2	CARDINAL
ftr-353	1688	1	irs	ORG
ftr-353	1688	2	2010	DATE
ftr-353	1688	3	164	CARDINAL
ftr-353	1690	1	t.d	PERSON
ftr-353	1690	2	9442	CARDINAL
ftr-353	1690	3	72	CARDINAL
ftr-353	1690	4	55139	DATE
ftr-353	1694	1	1.1001-3	CARDINAL
ftr-353	1695	1	351	CARDINAL
ftr-353	1696	1	332	CARDINAL
ftr-353	1697	1	2	CARDINAL
ftr-353	1698	1	t.d	PERSON
ftr-353	1698	2	9451	DATE
ftr-353	1698	3	74	CARDINAL
ftr-353	1698	4	25147	DATE
ftr-353	1698	5	5/27/09	CARDINAL
ftr-353	1699	1	treasury	ORG
ftr-353	1701	1	1.1563-1	CARDINAL
ftr-353	1701	2	reg161919	GPE
ftr-353	1701	3	05	CARDINAL
ftr-353	1701	4	71	CARDINAL
ftr-353	1701	5	76955	DATE
ftr-353	1701	6	12/22/06	CARDINAL
ftr-353	1704	1	1.1563-1	CARDINAL
ftr-353	1705	1	2004	DATE
ftr-353	1705	2	five	CARDINAL
ftr-353	1705	3	more than 50 percent	PERCENT
ftr-353	1705	4	more than 50 percent	PERCENT
ftr-353	1706	1	2004	DATE
ftr-353	1706	2	five	CARDINAL
ftr-353	1706	3	at least 80 percent	PERCENT
ftr-353	1706	4	at least 80 percent	PERCENT
ftr-353	1706	5	80 percent	PERCENT
ftr-353	1707	1	80 percent	PERCENT
ftr-353	1708	1	1561(a	DATE
ftr-353	1709	1	1561(a	DATE
ftr-353	1710	1	annually	DATE
ftr-353	1710	2	o	DATE
ftr-353	1710	3	1561(a	DATE
ftr-353	1710	4	165	CARDINAL
ftr-353	1710	5	florida	GPE
ftr-353	1711	1	10	CARDINAL
ftr-353	1711	2	previous year	DATE
ftr-353	1713	1	3	CARDINAL
ftr-353	1714	1	reg-135005-07	DATE
ftr-353	1714	2	74	CARDINAL
ftr-353	1714	3	49829	DATE
ftr-353	1714	4	9/28/09	CARDINAL
ftr-353	1715	1	section 1563(a	ORG
ftr-353	1716	1	section 1563(b	LAW
ftr-353	1716	2	less than half	CARDINAL
ftr-353	1717	1	1561(a	DATE
ftr-353	1717	2	one	CARDINAL
ftr-353	1717	3	one	CARDINAL
ftr-353	1717	4	11	CARDINAL
ftr-353	1722	1	1.1563-1(a)(ii	CARDINAL
ftr-353	1722	2	two	CARDINAL
ftr-353	1723	1	§ 1563(a	ORG
ftr-353	1724	1	irs	ORG
ftr-353	1726	1	4.	CARDINAL
ftr-353	1727	1	t.d	PERSON
ftr-353	1727	2	9476	DATE
ftr-353	1727	3	74	CARDINAL
ftr-353	1727	4	68530	CARDINAL
ftr-353	1729	1	1.1561-1	CARDINAL
ftr-353	1729	2	1.1561-3	CARDINAL
ftr-353	1729	3	1	CARDINAL
ftr-353	1729	4	2	CARDINAL
ftr-353	1730	1	5	CARDINAL
ftr-353	1730	2	irs	ORG
ftr-353	1731	1	t.d	PERSON
ftr-353	1731	2	9458	DATE
ftr-353	1731	3	2010	DATE
ftr-353	1731	4	166	CARDINAL
ftr-353	1731	5	74	CARDINAL
ftr-353	1731	6	9/4/09	CARDINAL
ftr-353	1732	1	reg	CARDINAL
ftr-353	1734	1	332	CARDINAL
ftr-353	1734	2	the new corporation exchange	ORG
ftr-353	1736	1	10/25/07	CARDINAL
ftr-353	1738	1	reg-139068-08	DATE
ftr-353	1738	2	74	CARDINAL
ftr-353	1738	3	45789	CARDINAL
ftr-353	1738	4	9/4/09	CARDINAL
ftr-353	1739	1	1	CARDINAL
ftr-353	1739	2	congress	ORG
ftr-353	1739	3	billions	CARDINAL
ftr-353	1740	1	2008-83	DATE
ftr-353	1740	2	42	CARDINAL
ftr-353	1741	1	905	CARDINAL
ftr-353	1745	1	congress	ORG
ftr-353	1745	2	treasury	ORG
ftr-353	1745	3	irs	ORG
ftr-353	1747	1	section 1261 of 2009 arra	LAW
ftr-353	1747	2	2008-83	DATE
ftr-353	1747	3	1/16/09	CARDINAL
ftr-353	1748	1	2008-83	DATE
ftr-353	1748	2	1	CARDINAL
ftr-353	1748	3	2	CARDINAL
ftr-353	1748	4	1/16/09	CARDINAL
ftr-353	1748	5	1/16/09	CARDINAL
ftr-353	1748	6	sec	ORG
ftr-353	1749	1	2.	CARDINAL
ftr-353	1749	2	congress	ORG
ftr-353	1749	3	167	CARDINAL
ftr-353	1749	4	florida	GPE
ftr-353	1751	1	10	CARDINAL
ftr-353	1752	1	2008-100	DATE
ftr-353	1752	2	2008-44	DATE
ftr-353	1753	1	1081	CARDINAL
ftr-353	1753	2	10/15/08	CARDINAL
ftr-353	1754	1	382	CARDINAL
ftr-353	1754	2	treasury	ORG
ftr-353	1755	1	treasury	ORG
ftr-353	1756	1	treasury	ORG
ftr-353	1756	2	5 percent	PERCENT
ftr-353	1757	1	2009-14	DATE
ftr-353	1757	2	2009-7	DATE
ftr-353	1758	1	516	CARDINAL
ftr-353	1758	2	1/30/09	CARDINAL
ftr-353	1759	1	2008-100, 2008-44	DATE
ftr-353	1759	2	1081	CARDINAL
ftr-353	1759	3	382	CARDINAL
ftr-353	1759	4	the treasury department	ORG
ftr-353	1761	1	treasury	ORG
ftr-353	1761	2	382	CARDINAL
ftr-353	1762	1	section 1262	LAW
ftr-353	1762	2	2009	DATE
ftr-353	1762	3	382	CARDINAL
ftr-353	1762	4	1	CARDINAL
ftr-353	1762	5	2008	DATE
ftr-353	1762	6	2	CARDINAL
ftr-353	1763	1	382	CARDINAL
ftr-353	1763	2	fifty percent	PERCENT
ftr-353	1764	1	382(n)(3)(b	DATE
ftr-353	1765	1	382	CARDINAL
ftr-353	1766	1	section 382(n	LAW
ftr-353	1766	2	2/17/09	CARDINAL
ftr-353	1767	1	2009-38	DATE
ftr-353	1767	2	2009-18	DATE
ftr-353	1768	1	901	CARDINAL
ftr-353	1769	1	2009-14	DATE
ftr-353	1769	2	treasury	ORG
ftr-353	1769	3	1	CARDINAL
ftr-353	1769	4	2	CARDINAL
ftr-353	1769	5	3	CARDINAL
ftr-353	1769	6	s corp cpp	ORG
ftr-353	1769	7	4	CARDINAL
ftr-353	1769	8	2010	DATE
ftr-353	1769	9	168	CARDINAL
ftr-353	1769	10	5	CARDINAL
ftr-353	1769	11	6	CARDINAL
ftr-353	1769	12	7	CARDINAL
ftr-353	1770	1	3	CARDINAL
ftr-353	1772	1	2008-101	DATE
ftr-353	1772	2	2008-44	DATE
ftr-353	1773	1	1082	DATE
ftr-353	1773	2	10/15/08	CARDINAL
ftr-353	1774	1	597	CARDINAL
ftr-353	1776	1	years	DATE
ftr-353	1776	2	2009	DATE
ftr-353	1777	1	1	CARDINAL
ftr-353	1777	2	rip van winkle	PERSON
ftr-353	1778	1	23 years	DATE
ftr-353	1779	1	74	CARDINAL
ftr-353	1779	2	17119	DATE
ftr-353	1780	1	1976	DATE
ftr-353	1780	2	1984	DATE
ftr-353	1780	3	the year	DATE
ftr-353	1781	1	pre-1976	DATE
ftr-353	1782	1	1.706-(1)(c)(2	CARDINAL
ftr-353	1787	1	1.706-4(a)(1	CARDINAL
ftr-353	1788	1	the taxable year	DATE
ftr-353	1788	2	the full taxable year	DATE
ftr-353	1791	1	1.706-4(a)(2	CARDINAL
ftr-353	1792	1	169	CARDINAL
ftr-353	1792	2	florida	GPE
ftr-353	1793	1	10	CARDINAL
ftr-353	1796	1	1.704-4(c)(2	CARDINAL
ftr-353	1796	2	the first fifteen days of a month	DATE
ftr-353	1796	3	the last day	DATE
ftr-353	1796	4	the preceding month	DATE
ftr-353	1796	5	the fifteenth day of the month	DATE
ftr-353	1796	6	the fifteenth day of the month	DATE
ftr-353	1799	1	1.706-4(e	CARDINAL
ftr-353	1800	1	the entire year	DATE
ftr-353	1800	2	the full taxable year	DATE
ftr-353	1800	3	the taxable year	DATE
ftr-353	1803	1	706-4(d)(1	CARDINAL
ftr-353	1807	1	1.706-4(d)(2	CARDINAL
ftr-353	1809	1	1.7064(d)(3	CARDINAL
ftr-353	1811	1	3	CARDINAL
ftr-353	1811	2	4	CARDINAL
ftr-353	1811	3	5	CARDINAL
ftr-353	1811	4	one	CARDINAL
ftr-353	1811	5	third	ORDINAL
ftr-353	1814	1	the year	DATE
ftr-353	1815	1	years	DATE
ftr-353	1815	2	years	DATE
ftr-353	1815	3	2010	DATE
ftr-353	1816	1	170 2	CARDINAL
ftr-353	1818	1	leblanc	ORG
ftr-353	1818	2	united states	GPE
ftr-353	1818	3	104	CARDINAL
ftr-353	1818	4	2009-7611	DATE
ftr-353	1818	5	fed	ORG
ftr-353	1820	1	its first year	DATE
ftr-353	1823	1	several years later	DATE
ftr-353	1824	1	irs	ORG
ftr-353	1825	1	first	ORDINAL
ftr-353	1825	2	irs	ORG
ftr-353	1827	1	second	ORDINAL
ftr-353	1828	1	165	CARDINAL
ftr-353	1829	1	zero	CARDINAL
ftr-353	1829	2	the first year	DATE
ftr-353	1829	3	subsequent years	DATE
ftr-353	1829	4	the first year	DATE
ftr-353	1829	5	zero	CARDINAL
ftr-353	1829	6	the year	DATE
ftr-353	1831	1	the current year	DATE
ftr-353	1831	2	prior years	DATE
ftr-353	1832	1	zero	CARDINAL
ftr-353	1833	1	the end of one year	DATE
ftr-353	1833	2	zero	CARDINAL
ftr-353	1835	1	3	CARDINAL
ftr-353	1836	1	virginia	GPE
ftr-353	1836	2	2001	DATE
ftr-353	1836	3	t.c.	PERSON
ftr-353	1837	1	2009	CARDINAL
ftr-353	1837	2	295	CARDINAL
ftr-353	1837	3	12/21/09	CARDINAL
ftr-353	1838	1	virginia	GPE
ftr-353	1838	2	171	CARDINAL
ftr-353	1838	3	florida	GPE
ftr-353	1840	1	10	CARDINAL
ftr-353	1841	1	virginia	GPE
ftr-353	1842	1	virginia	GPE
ftr-353	1843	1	one	CARDINAL
ftr-353	1844	1	282	CARDINAL
ftr-353	1844	2	llc	EVENT
ftr-353	1846	1	virginia	GPE
ftr-353	1847	1	1	MONEY
ftr-353	1847	2	0.74	MONEY
ftr-353	1849	1	•	CARDINAL
ftr-353	1849	2	kroupa	PERSON
ftr-353	1849	3	irs	ORG
ftr-353	1851	1	virginia	GPE
ftr-353	1853	1	•	CARDINAL
ftr-353	1854	1	irs	ORG
ftr-353	1855	1	2010	DATE
ftr-353	1855	2	172	CARDINAL
ftr-353	1855	3	virginia	GPE
ftr-353	1857	1	1.707-3(b)(1	CARDINAL
ftr-353	1858	1	the three year	DATE
ftr-353	1858	2	six years	DATE
ftr-353	1858	3	25 percent	PERCENT
ftr-353	1859	1	• one	CARDINAL
ftr-353	1859	2	mcmahon	PERSON
ftr-353	1859	3	the university of florida college of law graduate	ORG
ftr-353	1861	1	1	CARDINAL
ftr-353	1863	1	robertson v. commissioner	PERSON
ftr-353	1863	2	t.c.	PERSON
ftr-353	1864	1	2009-91	DATE
ftr-353	1864	2	4/29/09	CARDINAL
ftr-353	1865	1	51 and	PERCENT
ftr-353	1865	2	49 percent	PERCENT
ftr-353	1865	3	llc	GPE
ftr-353	1866	1	llc	GPE
ftr-353	1867	1	irs	ORG
ftr-353	1871	1	irs	ORG
ftr-353	1871	2	one year	DATE
ftr-353	1871	3	a second year	DATE
ftr-353	1873	1	•	CARDINAL
ftr-353	1873	2	6651(a)(1	CARDINAL
ftr-353	1874	1	6662	DATE
ftr-353	1875	1	2	CARDINAL
ftr-353	1876	1	2009-70	DATE
ftr-353	1876	2	2009-34	DATE
ftr-353	1877	1	255	CARDINAL
ftr-353	1877	2	8/12/09	CARDINAL
ftr-353	1878	1	737	CARDINAL
ftr-353	1878	2	173	CARDINAL
ftr-353	1878	3	florida	GPE
ftr-353	1879	1	10	CARDINAL
ftr-353	1879	2	seven years	DATE
ftr-353	1880	1	2007	DATE
ftr-353	1881	1	1.704-4(c)(4	DATE
ftr-353	1881	2	1.737-2(b	CARDINAL
ftr-353	1881	3	72	CARDINAL
ftr-353	1881	4	8/22/07	CARDINAL
ftr-353	1881	5	seven-year	DATE
ftr-353	1881	6	50%	PERCENT
ftr-353	1882	1	2005-15, 2005-1	DATE
ftr-353	1882	2	527	CARDINAL
ftr-353	1884	1	irs	ORG
ftr-353	1885	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-353	1886	1	2/22/10	CARDINAL
ftr-353	1887	1	3	CARDINAL
ftr-353	1887	2	decades	DATE
ftr-353	1887	3	annually	DATE
ftr-353	1887	4	100 percent	PERCENT
ftr-353	1888	1	wallis v. commissioner	PERSON
ftr-353	1888	2	t.c.	PERSON
ftr-353	1889	1	2009	CARDINAL
ftr-353	1889	2	243	CARDINAL
ftr-353	1890	1	holland & knight	ORG
ftr-353	1890	2	240,000	MONEY
ftr-353	1890	3	twelve $20,000	MONEY
ftr-353	1890	4	four taxable years	DATE
ftr-353	1891	1	240,000	MONEY
ftr-353	1891	2	many years	DATE
ftr-353	1891	3	annually	DATE
ftr-353	1891	4	age 68	DATE
ftr-353	1892	1	cohen	PERSON
ftr-353	1892	2	731	CARDINAL
ftr-353	1893	1	1	CARDINAL
ftr-353	1894	1	ann	PERSON
ftr-353	1894	2	2009-4	DATE
ftr-353	1894	3	2009-8	DATE
ftr-353	1895	1	597	CARDINAL
ftr-353	1895	2	2/23/09	CARDINAL
ftr-353	1896	1	irs	ORG
ftr-353	1898	1	1.707-7	CARDINAL
ftr-353	1898	2	reg-149519-03	DATE
ftr-353	1898	3	707	CARDINAL
ftr-353	1898	4	69	CARDINAL
ftr-353	1899	1	2010	DATE
ftr-353	1899	2	174	CARDINAL
ftr-353	1900	1	2004	DATE
ftr-353	1904	1	91	CARDINAL
ftr-353	1905	1	793	CARDINAL
ftr-353	1905	2	1988	DATE
ftr-353	1907	1	irs	ORG
ftr-353	1910	1	1	CARDINAL
ftr-353	1910	2	irs	ORG
ftr-353	1911	1	austin investment fund llc v. united states	ORG
ftr-353	1911	2	103	CARDINAL
ftr-353	1911	3	2009-607	DATE
ftr-353	1911	4	fed	ORG
ftr-353	1912	1	llc	GPE
ftr-353	1912	2	llc	ORG
ftr-353	1912	3	irs	ORG
ftr-353	1912	4	irs	ORG
ftr-353	1916	1	1	CARDINAL
ftr-353	1917	1	treasury	ORG
ftr-353	1918	1	millennium	DATE
ftr-353	1919	1	131	CARDINAL
ftr-353	1921	1	18	CARDINAL
ftr-353	1921	2	12/22/08	CARDINAL
ftr-353	1923	1	section 6221	LAW
ftr-353	1923	2	175	CARDINAL
ftr-353	1923	3	florida	GPE
ftr-353	1924	1	10	CARDINAL
ftr-353	1925	1	section 6230(c)(1)(c	LAW
ftr-353	1925	2	6230(c)(4	CARDINAL
ftr-353	1928	1	301.6221-1t(c	CARDINAL
ftr-353	1930	1	6230(c)(4	CARDINAL
ftr-353	1931	1	6664(c)(1	CARDINAL
ftr-353	1931	2	6662	DATE
ftr-353	1931	3	6663	DATE
ftr-353	1932	1	chevron u.s.a. inc.	ORG
ftr-353	1933	1	council, inc.	ORG
ftr-353	1933	2	467	CARDINAL
ftr-353	1933	3	837	CARDINAL
ftr-353	1933	4	1984	DATE
ftr-353	1933	5	the d.c. circuit	ORG
ftr-353	1935	1	llc v. commissioner	ORG
ftr-353	1935	2	t.c.	PERSON
ftr-353	1936	1	2009	CARDINAL
ftr-353	1936	2	121	CARDINAL
ftr-353	1936	3	5/27/09	CARDINAL
ftr-353	1939	1	301.6221-1t(c	CARDINAL
ftr-353	1940	1	irs	ORG
ftr-353	1940	2	colt & mosle llp	ORG
ftr-353	1941	1	irs	ORG
ftr-353	1941	2	stuart smith	PERSON
ftr-353	1942	1	•	CARDINAL
ftr-353	1942	2	beghe	PERSON
ftr-353	1943	1	beghe	PERSON
ftr-353	1943	2	irs	ORG
ftr-353	1943	3	treasury	ORG
ftr-353	1943	4	irs	ORG
ftr-353	1944	1	2010	DATE
ftr-353	1944	2	176 2	CARDINAL
ftr-353	1945	1	william strunk jr. & e.b	PERSON
ftr-353	1946	1	v. united states	PERSON
ftr-353	1946	2	551	CARDINAL
ftr-353	1946	3	1358	CARDINAL
ftr-353	1947	1	fed	ORG
ftr-353	1947	2	cir.	ORG
ftr-353	1949	1	amcor	ORG
ftr-353	1949	2	the mid-1980s	DATE
ftr-353	1950	1	irs	ORG
ftr-353	1950	2	irs	ORG
ftr-353	1951	1	irs	ORG
ftr-353	1952	1	irs	ORG
ftr-353	1953	1	prost	PERSON
ftr-353	1956	1	strunk & white	ORG
ftr-353	1956	2	prati	GPE
ftr-353	1956	3	v. united states	GPE
ftr-353	1956	4	81	CARDINAL
ftr-353	1958	1	422	CARDINAL
ftr-353	1958	2	2008	DATE
ftr-353	1960	1	301.6631(a)(3)-1(b	CARDINAL
ftr-353	1960	2	chevron	ORG
ftr-353	1960	3	u.s.a., inc.	ORG
ftr-353	1961	1	council, inc.	ORG
ftr-353	1961	2	467	CARDINAL
ftr-353	1961	3	837	CARDINAL
ftr-353	1961	4	1984	DATE
ftr-353	1963	1	3	CARDINAL
ftr-353	1964	1	reg-138326-07	DATE
ftr-353	1964	2	74	CARDINAL
ftr-353	1964	3	7205	DATE
ftr-353	1964	4	2/13/09	CARDINAL
ftr-353	1965	1	irs	ORG
ftr-353	1965	2	the 1970s	DATE
ftr-353	1967	1	301.6231-9	CARDINAL
ftr-353	1967	2	irs	ORG
ftr-353	1968	1	177	CARDINAL
ftr-353	1968	2	florida	GPE
ftr-353	1969	1	10	CARDINAL
ftr-353	1970	1	irs	ORG
ftr-353	1971	1	irs	ORG
ftr-353	1972	1	more than one	CARDINAL
ftr-353	1975	1	irs	ORG
ftr-353	1976	1	years	DATE
ftr-353	1977	1	2/13/09	CARDINAL
ftr-353	1978	1	4.	CARDINAL
ftr-353	1978	2	hoyt partnerships	ORG
ftr-353	1979	1	103	CARDINAL
ftr-353	1979	2	2009-1088	DATE
ftr-353	1979	3	9th	ORDINAL
ftr-353	1980	1	2/26/09	CARDINAL
ftr-353	1980	2	aff’g t.c.	PERSON
ftr-353	1981	1	2007-171	DATE
ftr-353	1982	1	ninth	ORDINAL
ftr-353	1982	2	the tax court’s	ORG
ftr-353	1982	3	the six year	DATE
ftr-353	1982	4	hoyt	PERSON
ftr-353	1984	1	5	CARDINAL
ftr-353	1986	1	v. united states	GPE
ftr-353	1986	2	103	CARDINAL
ftr-353	1986	3	2009-1784	DATE
ftr-353	1986	4	d.	NORP
ftr-353	1987	1	4/14/09	ORG
ftr-353	1990	1	babcock	PERSON
ftr-353	1991	1	2402	DATE
ftr-353	1991	2	the united states	GPE
ftr-353	1992	1	28	CARDINAL
ftr-353	1993	1	1346(a)(1	CARDINAL
ftr-353	1994	1	6226(e)(3	CARDINAL
ftr-353	1995	1	6226	DATE
ftr-353	1996	1	28	CARDINAL
ftr-353	1997	1	1346(a)(1	CARDINAL
ftr-353	1998	1	2010	DATE
ftr-353	1998	2	178 6	CARDINAL
ftr-353	1999	1	v. united states	GPE
ftr-353	1999	2	563	CARDINAL
ftr-353	1999	3	1280	CARDINAL
ftr-353	1999	4	fed	ORG
ftr-353	1999	5	cir	ORG
ftr-353	2000	1	4/16/09	CARDINAL
ftr-353	2001	1	bryson	PERSON
ftr-353	2001	2	one	CARDINAL
ftr-353	2002	1	one	CARDINAL
ftr-353	2002	2	two	CARDINAL
ftr-353	2008	1	6231(a)(3	CARDINAL
ftr-353	2011	1	301.6231(a)(3)-1(b	CARDINAL
ftr-353	2017	1	7	CARDINAL
ftr-353	2018	1	napoliello v. commissioner	ORG
ftr-353	2018	2	t.c.	PERSON
ftr-353	2019	1	2009	CARDINAL
ftr-353	2019	2	5/18/09	CARDINAL
ftr-353	2021	1	irs	ORG
ftr-353	2023	1	irs	ORG
ftr-353	2024	1	petaluma	GPE
ftr-353	2024	2	llc v. commissioner	ORG
ftr-353	2024	3	131	CARDINAL
ftr-353	2024	4	179	CARDINAL
ftr-353	2024	5	florida	GPE
ftr-353	2025	1	10	CARDINAL
ftr-353	2026	1	irs	ORG
ftr-353	2029	1	irs	ORG
ftr-353	2030	1	petaluma	GPE
ftr-353	2031	1	petaluma	GPE
ftr-353	2031	2	llc v. commissioner	ORG
ftr-353	2031	3	105	CARDINAL
ftr-353	2031	4	2010-333	DATE
ftr-353	2031	5	d.c	GPE
ftr-353	2031	6	cir	ORG
ftr-353	2032	1	1/12/10	CARDINAL
ftr-353	2034	1	zero	DATE
ftr-353	2036	1	131	CARDINAL
ftr-353	2040	1	301.6223	CARDINAL
ftr-353	2041	1	6233	DATE
ftr-353	2042	1	6231(a)(3	CARDINAL
ftr-353	2044	1	one	CARDINAL
ftr-353	2046	1	irs	ORG
ftr-353	2046	2	2010	DATE
ftr-353	2046	3	180	CARDINAL
ftr-353	2049	1	8	CARDINAL
ftr-353	2050	1	llc v. commissioner	ORG
ftr-353	2050	2	t.c.	PERSON
ftr-353	2051	1	2009	CARDINAL
ftr-353	2052	1	irs	ORG
ftr-353	2052	2	the years	DATE
ftr-353	2055	1	89	CARDINAL
ftr-353	2055	2	198	CARDINAL
ftr-353	2055	3	205	CARDINAL
ftr-353	2055	4	1987	DATE
ftr-353	2056	1	9	CARDINAL
ftr-353	2058	1	meruelo	PERSON
ftr-353	2058	2	132	CARDINAL
ftr-353	2059	1	18	CARDINAL
ftr-353	2060	1	vasquez	PERSON
ftr-353	2060	2	§§ 704(d	ORG
ftr-353	2060	3	465	CARDINAL
ftr-353	2061	1	§§ 704(d	ORG
ftr-353	2061	2	465	CARDINAL
ftr-353	2061	3	irs	ORG
ftr-353	2061	4	the year	DATE
ftr-353	2064	1	bausch & lomb inc.	ORG
ftr-353	2065	1	t.c.	PERSON
ftr-353	2066	1	2009-112	CARDINAL
ftr-353	2066	2	5/21/09	CARDINAL
ftr-353	2067	1	kroupa	PERSON
ftr-353	2067	2	irs	ORG
ftr-353	2068	1	irs	ORG
ftr-353	2070	1	the year	DATE
ftr-353	2070	2	the year	DATE
ftr-353	2070	3	181	CARDINAL
ftr-353	2070	4	florida	GPE
ftr-353	2071	1	10	CARDINAL
ftr-353	2071	2	the year	DATE
ftr-353	2073	1	10	CARDINAL
ftr-353	2075	1	williams v. commissioner	PERSON
ftr-353	2075	2	t.c.	PERSON
ftr-353	2076	1	2009	CARDINAL
ftr-353	2076	2	158	CARDINAL
ftr-353	2076	3	6/30/09	CARDINAL
ftr-353	2077	1	6229(a	CARDINAL
ftr-353	2077	2	three years	DATE
ftr-353	2077	3	the later of the date	DATE
ftr-353	2077	4	the last day	DATE
ftr-353	2078	1	one year	DATE
ftr-353	2080	1	cohen	PERSON
ftr-353	2080	2	irs	ORG
ftr-353	2081	1	august 15	DATE
ftr-353	2081	2	august 21	DATE
ftr-353	2082	1	11	CARDINAL
ftr-353	2083	1	llc v. united states	ORG
ftr-353	2083	2	87	CARDINAL
ftr-353	2085	1	509	CARDINAL
ftr-353	2085	2	6/17/09	CARDINAL
ftr-353	2086	1	6664(c)(1	CARDINAL
ftr-353	2086	2	6662	DATE
ftr-353	2087	1	6662	DATE
ftr-353	2088	1	st	PERSON
ftr-353	2088	2	croix	PERSON
ftr-353	2088	3	v. united states	PERSON
ftr-353	2088	4	103 a.f.t.r	QUANTITY
ftr-353	2088	5	2d 2009-2220	DATE
ftr-353	2088	6	5th	ORDINAL
ftr-353	2089	1	5/19/09	CARDINAL
ftr-353	2090	1	301.6221-1(d	CARDINAL
ftr-353	2092	1	301.6221-1t(c)-(d	DATE
ftr-353	2094	1	1.752-6	CARDINAL
ftr-353	2095	1	2010	DATE
ftr-353	2095	2	182	CARDINAL
ftr-353	2096	1	40 percent	PERCENT
ftr-353	2096	2	6662	DATE
ftr-353	2097	1	reg	CARDINAL
ftr-353	2098	1	1.752-6	CARDINAL
ftr-353	2099	1	12	CARDINAL
ftr-353	2100	1	curr	ORG
ftr-353	2100	2	l.p.	GPE
ftr-353	2101	1	2009	CARDINAL
ftr-353	2101	2	¶50,578	ORG
ftr-353	2101	3	104	CARDINAL
ftr-353	2101	4	2009-5249	DATE
ftr-353	2101	5	5th	ORDINAL
ftr-353	2103	1	three-year	DATE
ftr-353	2104	1	section 6229(a	LAW
ftr-353	2104	2	three years	DATE
ftr-353	2104	3	the later of the date	DATE
ftr-353	2105	1	irs	ORG
ftr-353	2105	2	four years	DATE
ftr-353	2105	3	years	DATE
ftr-353	2107	1	fifth	ORDINAL
ftr-353	2107	2	6229(a	CARDINAL
ftr-353	2107	3	three-year	DATE
ftr-353	2110	1	lvi investors	ORG
ftr-353	2110	2	llc v. commissioner	ORG
ftr-353	2110	3	t.c.	PERSON
ftr-353	2110	4	2009-254	CARDINAL
ftr-353	2111	1	nims	ORG
ftr-353	2111	2	curr	GPE
ftr-353	2111	3	fifth	ORDINAL
ftr-353	2112	1	three year	DATE
ftr-353	2113	1	section 6229(a	LAW
ftr-353	2113	2	three years	DATE
ftr-353	2113	3	6229	DATE
ftr-353	2113	4	6501	CARDINAL
ftr-353	2114	1	13	CARDINAL
ftr-353	2114	2	a closed year	DATE
ftr-353	2114	3	an open year	DATE
ftr-353	2115	1	wilmington	GPE
ftr-353	2115	2	l.p.	GPE
ftr-353	2116	1	t.c.	PERSON
ftr-353	2117	1	2009	CARDINAL
ftr-353	2117	2	193	CARDINAL
ftr-353	2118	1	irs	ORG
ftr-353	2118	2	1993 year	DATE
ftr-353	2119	1	1999	DATE
ftr-353	2119	2	irs	ORG
ftr-353	2119	3	1993	DATE
ftr-353	2119	4	zero	CARDINAL
ftr-353	2120	1	kroupa	PERSON
ftr-353	2120	2	a closed year	DATE
ftr-353	2120	3	a docketed year	DATE
ftr-353	2121	1	183	CARDINAL
ftr-353	2121	2	florida	GPE
ftr-353	2122	1	10	CARDINAL
ftr-353	2122	2	year	DATE
ftr-353	2122	3	each subsequent year	DATE
ftr-353	2123	1	6227	DATE
ftr-353	2124	1	14	CARDINAL
ftr-353	2125	1	$150 million	MONEY
ftr-353	2125	2	first	ORDINAL
ftr-353	2125	3	second	ORDINAL
ftr-353	2125	4	$150 million	MONEY
ftr-353	2126	1	ackerman v. commissioner	PERSON
ftr-353	2126	2	104	CARDINAL
ftr-353	2126	3	2009-5830	DATE
ftr-353	2126	4	8/18/09	CARDINAL
ftr-353	2127	1	irs	ORG
ftr-353	2127	2	over $150 million	MONEY
ftr-353	2128	1	the required	DATE
ftr-353	2128	2	sixty days	DATE
ftr-353	2128	3	irs	ORG
ftr-353	2131	1	6230(c	CARDINAL
ftr-353	2131	2	7422	DATE
ftr-353	2133	1	first	ORDINAL
ftr-353	2133	2	7422	DATE
ftr-353	2134	1	6230(c	CARDINAL
ftr-353	2134	2	6511	DATE
ftr-353	2135	1	60 days	DATE
ftr-353	2137	1	15	CARDINAL
ftr-353	2138	1	lkf x	PERSON
ftr-353	2138	2	llc v. commissioner	ORG
ftr-353	2138	3	t.c.	PERSON
ftr-353	2139	1	2009	CARDINAL
ftr-353	2139	2	192	CARDINAL
ftr-353	2139	3	8/25/09	CARDINAL
ftr-353	2140	1	irs	ORG
ftr-353	2140	2	zero	CARDINAL
ftr-353	2141	1	6662	DATE
ftr-353	2141	2	underpayment 2010	DATE
ftr-353	2141	3	184	CARDINAL
ftr-353	2142	1	irs	ORG
ftr-353	2142	2	petaluma	GPE
ftr-353	2142	3	llc v. commissioner	ORG
ftr-353	2142	4	131	CARDINAL
ftr-353	2143	1	zero	CARDINAL
ftr-353	2145	1	zero	CARDINAL
ftr-353	2145	2	6662	DATE
ftr-353	2147	1	16	CARDINAL
ftr-353	2150	1	desmet v. commissioner	PERSON
ftr-353	2150	2	581	CARDINAL
ftr-353	2150	3	297	CARDINAL
ftr-353	2150	4	6th	ORDINAL
ftr-353	2153	1	irs	ORG
ftr-353	2153	2	zero	CARDINAL
ftr-353	2154	1	6230(a)(1	CARDINAL
ftr-353	2154	2	irs	ORG
ftr-353	2154	3	6230(a)(2	CARDINAL
ftr-353	2155	1	irs	ORG
ftr-353	2156	1	sixth	ORDINAL
ftr-353	2158	1	the s corporation’s	ORG
ftr-353	2159	1	the s corporation’s	ORG
ftr-353	2160	1	irs	ORG
ftr-353	2162	1	185	CARDINAL
ftr-353	2162	2	florida	GPE
ftr-353	2163	1	10	CARDINAL
ftr-353	2163	2	17	CARDINAL
ftr-353	2165	1	russian	NORP
ftr-353	2166	1	v. united states	GPE
ftr-353	2166	2	105	CARDINAL
ftr-353	2166	3	2010-310	DATE
ftr-353	2166	4	fed	ORG
ftr-353	2173	1	50,000	MONEY
ftr-353	2173	2	$8 million	MONEY
ftr-353	2175	1	g. miscellaneous 1	PERSON
ftr-353	2177	1	windheim v. commissioner	PERSON
ftr-353	2177	2	t.c.	PERSON
ftr-353	2178	1	2009	CARDINAL
ftr-353	2178	2	136	CARDINAL
ftr-353	2179	1	canadian	NORP
ftr-353	2181	1	k-1s	NORP
ftr-353	2182	1	canadian	NORP
ftr-353	2182	2	toronto	GPE
ftr-353	2183	1	new york	GPE
ftr-353	2188	1	1.	CARDINAL
ftr-353	2188	2	2000-44	DATE
ftr-353	2190	1	2000-44	DATE
ftr-353	2190	2	255	CARDINAL
ftr-353	2190	3	8/13/00	CARDINAL
ftr-353	2192	1	99-59	CARDINAL
ftr-353	2192	2	19992010	DATE
ftr-353	2192	3	186	CARDINAL
ftr-353	2192	4	761	CARDINAL
ftr-353	2193	1	•	CARDINAL
ftr-353	2194	1	3,000	MONEY
ftr-353	2194	2	only $2,000	MONEY
ftr-353	2194	3	1,000	MONEY
ftr-353	2195	1	3,000	MONEY
ftr-353	2196	1	722	CARDINAL
ftr-353	2196	2	1,000	MONEY
ftr-353	2196	3	3,000	MONEY
ftr-353	2196	4	2,000	MONEY
ftr-353	2196	5	zero	CARDINAL
ftr-353	2197	1	1,000	MONEY
ftr-353	2198	1	1,000	MONEY
ftr-353	2198	2	2,000	MONEY
ftr-353	2200	1	•	CARDINAL
ftr-353	2200	2	2	MONEY
ftr-353	2204	1	95	CARDINAL
ftr-353	2204	2	131	CARDINAL
ftr-353	2206	1	•	CARDINAL
ftr-353	2206	2	2000-44	DATE
ftr-353	2206	3	§§165(a	ORG
ftr-353	2206	4	82	CARDINAL
ftr-353	2206	5	1001	DATE
ftr-353	2206	6	1984	DATE
ftr-353	2208	1	1.702-2	CARDINAL
ftr-353	2209	1	irs	ORG
ftr-353	2210	1	•	CARDINAL
ftr-353	2213	1	1.671-2	CARDINAL
ftr-353	2214	1	treasury	ORG
ftr-353	2215	1	187	CARDINAL
ftr-353	2215	2	florida	GPE
ftr-353	2216	1	10	CARDINAL
ftr-353	2216	2	•	CARDINAL
ftr-353	2219	1	2	CARDINAL
ftr-353	2221	1	1.752-6	CARDINAL
ftr-353	2221	2	june 24, 2003	DATE
ftr-353	2222	1	t.d	PERSON
ftr-353	2222	2	68	CARDINAL
ftr-353	2222	3	37414	CARDINAL
ftr-353	2222	4	6/24/03	CARDINAL
ftr-353	2225	1	1.752-6	CARDINAL
ftr-353	2226	1	358(h)(3	CARDINAL
ftr-353	2226	2	721	CARDINAL
ftr-353	2226	3	§§ 752(a	ORG
ftr-353	2228	1	1	CARDINAL
ftr-353	2228	2	2	CARDINAL
ftr-353	2229	1	2000-44	DATE
ftr-353	2229	2	2000-2	DATE
ftr-353	2229	3	255	CARDINAL
ftr-353	2231	1	•	CARDINAL
ftr-353	2231	2	10/18/99	CARDINAL
ftr-353	2231	3	6/24/03	CARDINAL
ftr-353	2232	1	llc v. united states	ORG
ftr-353	2232	2	99	CARDINAL
ftr-353	2232	3	2007-1882	DATE
ftr-353	2232	4	n.d.	GPE
ftr-353	2232	5	2007	DATE
ftr-353	2232	6	aff’d	ORG
ftr-353	2232	7	515	CARDINAL
ftr-353	2232	8	749	CARDINAL
ftr-353	2232	9	7th	ORDINAL
ftr-353	2232	10	2008	DATE
ftr-353	2232	11	llc	ORG
ftr-353	2232	12	united states	GPE
ftr-353	2232	13	103	CARDINAL
ftr-353	2232	14	2009-763	DATE
ftr-353	2232	15	2009-1	DATE
ftr-353	2233	1	c.d. calif.	ORG
ftr-353	2234	1	2/4/09	CARDINAL
ftr-353	2235	1	llc v. united states	ORG
ftr-353	2235	2	440	CARDINAL
ftr-353	2235	3	f. supp	PERSON
ftr-353	2236	1	2d 608	DATE
ftr-353	2236	2	tex. 2006	DATE
ftr-353	2236	3	568	CARDINAL
ftr-353	2236	4	537	CARDINAL
ftr-353	2236	5	5th	ORDINAL
ftr-353	2237	1	5/21/09	CARDINAL
ftr-353	2238	1	sala v. united states	PERSON
ftr-353	2238	2	552	CARDINAL
ftr-353	2238	3	f. supp	PERSON
ftr-353	2239	1	2d 1167	DATE
ftr-353	2239	2	2008	DATE
ftr-353	2239	3	stobie creek investments	ORG
ftr-353	2239	4	llc	ORG
ftr-353	2239	5	united states	GPE
ftr-353	2239	6	82	CARDINAL
ftr-353	2241	1	636	CARDINAL
ftr-353	2241	2	fed	ORG
ftr-353	2241	3	murfam farms	EVENT
ftr-353	2241	4	united states	GPE
ftr-353	2241	5	88	CARDINAL
ftr-353	2243	1	516	CARDINAL
ftr-353	2243	2	fed	ORG
ftr-353	2245	1	2010	DATE
ftr-353	2245	2	188 3	CARDINAL
ftr-353	2245	3	klamath	GPE
ftr-353	2247	1	llc v. united states	ORG
ftr-353	2247	2	440	CARDINAL
ftr-353	2247	3	f. supp	PERSON
ftr-353	2248	1	2d 608	DATE
ftr-353	2248	2	7/20/06	CARDINAL
ftr-353	2249	1	752	CARDINAL
ftr-353	2250	1	2000-44	DATE
ftr-353	2250	2	2000-2	DATE
ftr-353	2250	3	255	CARDINAL
ftr-353	2252	1	1.752-6	CARDINAL
ftr-353	2252	2	9062	DATE
ftr-353	2255	1	the holland & hart	ORG
ftr-353	2255	2	olson	PERSON
ftr-353	2256	1	llc v. united states	ORG
ftr-353	2256	2	472	CARDINAL
ftr-353	2257	1	2d 885	CARDINAL
ftr-353	2258	1	1999	DATE
ftr-353	2259	1	752	CARDINAL
ftr-353	2260	1	llc v. united states	ORG
ftr-353	2260	2	99	CARDINAL
ftr-353	2260	3	2007-2001	DATE
ftr-353	2261	1	first	ORDINAL
ftr-353	2261	2	752	PRODUCT
ftr-353	2262	1	second	ORDINAL
ftr-353	2262	2	patterson	PERSON
ftr-353	2262	3	presidio	ORG
ftr-353	2263	1	568	CARDINAL
ftr-353	2263	2	537	CARDINAL
ftr-353	2263	3	5th	ORDINAL
ftr-353	2264	1	5/21/09	CARDINAL
ftr-353	2265	1	189	CARDINAL
ftr-353	2265	2	florida	GPE
ftr-353	2266	1	10	CARDINAL
ftr-353	2266	2	fifth	ORDINAL
ftr-353	2266	3	garza	PERSON
ftr-353	2268	1	garza	PERSON
ftr-353	2268	2	patterson	PERSON
ftr-353	2271	1	stuart smith	PERSON
ftr-353	2271	2	treasury	ORG
ftr-353	2271	3	230	CARDINAL
ftr-353	2273	1	4	CARDINAL
ftr-353	2274	1	llc	ORG
ftr-353	2274	2	united states	GPE
ftr-353	2274	3	103	CARDINAL
ftr-353	2274	4	2009	DATE
ftr-353	2274	5	763	CARDINAL
ftr-353	2274	6	c.d. calif.	ORG
ftr-353	2275	1	2/4/09	CARDINAL
ftr-353	2276	1	two	CARDINAL
ftr-353	2276	2	late 2001	DATE
ftr-353	2276	3	aig	ORG
ftr-353	2276	4	arthur andersen	PERSON
ftr-353	2276	5	european	NORP
ftr-353	2276	6	asian	NORP
ftr-353	2276	7	90-day	DATE
ftr-353	2278	1	walter	PERSON
ftr-353	2280	1	2010	DATE
ftr-353	2280	2	190	CARDINAL
ftr-353	2281	1	thomas	PERSON
ftr-353	2281	2	752	CARDINAL
ftr-353	2282	1	1.752-6	CARDINAL
ftr-353	2283	1	2000-44	DATE
ftr-353	2283	2	august 2000	DATE
ftr-353	2284	1	•	CARDINAL
ftr-353	2284	2	6662	DATE
ftr-353	2284	3	one	CARDINAL
ftr-353	2284	4	67	CARDINAL
ftr-353	2286	1	llc	ORG
ftr-353	2286	2	united states	GPE
ftr-353	2286	3	104	CARDINAL
ftr-353	2286	4	2009-7839	DATE
ftr-353	2286	5	c.d. calif.	ORG
ftr-353	2289	1	5	CARDINAL
ftr-353	2290	1	twenty first	CARDINAL
ftr-353	2292	1	132	CARDINAL
ftr-353	2293	1	4	CARDINAL
ftr-353	2294	1	twenty first	CARDINAL
ftr-353	2295	1	october, 2001	DATE
ftr-353	2295	2	freddie mac	ORG
ftr-353	2296	1	any business day	DATE
ftr-353	2296	2	january 15, 2003	DATE
ftr-353	2296	3	july 1 or december 2, 2002	DATE
ftr-353	2297	1	$1.64 billion	MONEY
ftr-353	2297	2	$1.64 billion	MONEY
ftr-353	2298	1	$1.64 billion	MONEY
ftr-353	2299	1	december, 2002	DATE
ftr-353	2299	2	$7.8 million	MONEY
ftr-353	2299	3	$1.64 billion	MONEY
ftr-353	2300	1	january 15, 2003	DATE
ftr-353	2300	2	$1.69 billion	MONEY
ftr-353	2300	3	191	CARDINAL
ftr-353	2300	4	florida	GPE
ftr-353	2301	1	10	CARDINAL
ftr-353	2302	1	$1.68 billion	MONEY
ftr-353	2302	2	$1.64 billion	MONEY
ftr-353	2302	3	$13.6 million	MONEY
ftr-353	2303	1	$50 million	MONEY
ftr-353	2303	2	$33 million	MONEY
ftr-353	2304	1	kroupa	PERSON
ftr-353	2304	2	1058	CARDINAL
ftr-353	2305	1	1058	DATE
ftr-353	2305	2	1	CARDINAL
ftr-353	2305	3	2	CARDINAL
ftr-353	2305	4	3	CARDINAL
ftr-353	2307	1	three	CARDINAL
ftr-353	2309	1	kroupa	PERSON
ftr-353	2309	2	third	ORDINAL
ftr-353	2311	1	2001	DATE
ftr-353	2311	2	2003	DATE
ftr-353	2311	3	$13.5 million	MONEY
ftr-353	2313	1	2001	DATE
ftr-353	2313	2	first	ORDINAL
ftr-353	2314	1	the relevant years	DATE
ftr-353	2315	1	first	ORDINAL
ftr-353	2317	1	132	CARDINAL
ftr-353	2319	1	16	CARDINAL
ftr-353	2319	2	5/18/09	CARDINAL
ftr-353	2320	1	ten percent	PERCENT
ftr-353	2321	1	132	CARDINAL
ftr-353	2322	1	4	CARDINAL
ftr-353	2323	1	the year	DATE
ftr-353	2324	1	6227	DATE
ftr-353	2324	2	2010	DATE
ftr-353	2324	3	192	CARDINAL
ftr-353	2325	1	kroupa	PERSON
ftr-353	2327	1	301.6627(d)-1	DATE
ftr-353	2327	2	8082	DATE
ftr-353	2329	1	form 8082	DATE
ftr-353	2331	1	6	CARDINAL
ftr-353	2331	2	new phoenix	GPE
ftr-353	2334	1	new phoenix sunrise corporation	ORG
ftr-353	2334	2	132	CARDINAL
ftr-353	2335	1	9	CARDINAL
ftr-353	2336	1	paul daugerdas	PERSON
ftr-353	2336	2	jenkens & gilchrist	ORG
ftr-353	2336	3	new phoenix sunrise corporation	ORG
ftr-353	2336	4	two	CARDINAL
ftr-353	2336	5	$10 million	MONEY
ftr-353	2337	1	deutsche bank ag	ORG
ftr-353	2337	2	$10.631 million	MONEY
ftr-353	2337	3	$63 million	MONEY
ftr-353	2338	1	deutsche bank	ORG
ftr-353	2338	2	$10.369 million	MONEY
ftr-353	2338	3	two	CARDINAL
ftr-353	2338	4	$63.066 million	MONEY
ftr-353	2339	1	138,750	MONEY
ftr-353	2340	1	only 0.00002	CARDINAL
ftr-353	2340	2	2	CARDINAL
ftr-353	2341	1	phoenix	PERSON
ftr-353	2341	2	99%	PERCENT
ftr-353	2342	1	1%	PERCENT
ftr-353	2342	2	phoenix	GPE
ftr-353	2343	1	phoenix	GPE
ftr-353	2344	1	phoenix	ORG
ftr-353	2345	1	cisco stock	ORG
ftr-353	2345	2	149,958	MONEY
ftr-353	2346	1	phoenix	GPE
ftr-353	2347	1	phoenix	GPE
ftr-353	2347	2	732	CARDINAL
ftr-353	2347	3	$10 million	MONEY
ftr-353	2348	1	193	CARDINAL
ftr-353	2348	2	florida	GPE
ftr-353	2350	1	10	CARDINAL
ftr-353	2350	2	•	CARDINAL
ftr-353	2353	1	deutche bank	ORG
ftr-353	2354	1	•	CARDINAL
ftr-353	2355	1	sixth	ORDINAL
ftr-353	2358	1	united states	GPE
ftr-353	2358	2	435	CARDINAL
ftr-353	2358	3	602	CARDINAL
ftr-353	2359	1	elec	ORG
ftr-353	2359	2	power co.	ORG
ftr-353	2359	3	united states	GPE
ftr-353	2359	4	326	CARDINAL
ftr-353	2359	5	737	CARDINAL
ftr-353	2359	6	742	CARDINAL
ftr-353	2359	7	6th	ORDINAL
ftr-353	2359	8	2003	DATE
ftr-353	2361	1	wray	PERSON
ftr-353	2362	1	605	CARDINAL
ftr-353	2364	1	flowthrough	GPE
ftr-353	2365	1	•	CARDINAL
ftr-353	2365	2	500,000	MONEY
ftr-353	2365	3	jenkens & gilchrist	ORG
ftr-353	2367	1	•	CARDINAL
ftr-353	2367	2	40 percent	PERCENT
ftr-353	2369	1	the jenkens & gilchrist	ORG
ftr-353	2371	1	7. murfam	TIME
ftr-353	2374	1	united states	GPE
ftr-353	2374	2	88	CARDINAL
ftr-353	2376	1	516	CARDINAL
ftr-353	2376	2	fed	ORG
ftr-353	2380	1	1.752-6	CARDINAL
ftr-353	2380	2	2010	DATE
ftr-353	2380	3	194	CARDINAL
ftr-353	2381	1	7805(b)(1	MONEY
ftr-353	2382	1	309(c	TIME
ftr-353	2382	2	2000	DATE
ftr-353	2383	1	8	CARDINAL
ftr-353	2384	1	second	ORDINAL
ftr-353	2384	2	dutch	NORP
ftr-353	2385	1	iii-e, inc.	PERSON
ftr-353	2386	1	v. united states	GPE
ftr-353	2386	2	342	CARDINAL
ftr-353	2387	1	2d 94	DATE
ftr-353	2387	2	d.	NORP
ftr-353	2387	3	459	CARDINAL
ftr-353	2387	4	220	CARDINAL
ftr-353	2387	5	2d	DATE
ftr-353	2387	6	104	CARDINAL
ftr-353	2387	7	2009-6746	DATE
ftr-353	2387	8	d.	NORP
ftr-353	2387	9	2009	DATE
ftr-353	2387	10	u.s.	GPE
ftr-353	2387	11	dist	NORP
ftr-353	2388	1	98884	DATE
ftr-353	2388	2	d.	NORP
ftr-353	2392	1	nevada	GPE
ftr-353	2392	2	general electric capital corp.	ORG
ftr-353	2393	1	$530 million	MONEY
ftr-353	2393	2	$258 million	MONEY
ftr-353	2393	3	$22 million	MONEY
ftr-353	2393	4	$296 million	MONEY
ftr-353	2393	5	0	MONEY
ftr-353	2394	1	two	CARDINAL
ftr-353	2394	2	dutch	NORP
ftr-353	2394	3	$117.5 million	MONEY
ftr-353	2395	1	98 percent	PERCENT
ftr-353	2395	2	98 percent	PERCENT
ftr-353	2396	1	•	CARDINAL
ftr-353	2397	1	60 percent	PERCENT
ftr-353	2397	2	any given year	DATE
ftr-353	2398	1	•	CARDINAL
ftr-353	2398	2	dutch	NORP
ftr-353	2398	3	eight years	DATE
ftr-353	2398	4	dutch	NORP
ftr-353	2398	5	approximately nine percent	PERCENT
ftr-353	2399	1	five years	DATE
ftr-353	2399	2	u.s.	GPE
ftr-353	2399	3	about $310 million	MONEY
ftr-353	2399	4	dutch	NORP
ftr-353	2399	5	about $62 million	MONEY
ftr-353	2400	1	195	CARDINAL
ftr-353	2400	2	florida	GPE
ftr-353	2401	1	10	CARDINAL
ftr-353	2401	2	•	CARDINAL
ftr-353	2401	3	underhill	PERSON
ftr-353	2402	1	2 percent	PERCENT
ftr-353	2402	2	united states	GPE
ftr-353	2402	3	98 percent	PERCENT
ftr-353	2402	4	dutch	NORP
ftr-353	2403	1	the dutch banks	ORG
ftr-353	2403	2	united states	ORG
ftr-353	2403	3	u.s.	GPE
ftr-353	2405	1	approximately $62 million	MONEY
ftr-353	2405	2	one	CARDINAL
ftr-353	2406	1	98%	PERCENT
ftr-353	2406	2	dutch	NORP
ftr-353	2413	1	dutch	NORP
ftr-353	2415	1	•	CARDINAL
ftr-353	2415	2	underhill	PERSON
ftr-353	2415	3	some $ 62 million	MONEY
ftr-353	2416	1	one	CARDINAL
ftr-353	2416	2	2010	DATE
ftr-353	2416	3	196	CARDINAL
ftr-353	2417	1	treasury	ORG
ftr-353	2421	1	•	CARDINAL
ftr-353	2423	1	castle harbour ii	PERSON
ftr-353	2423	2	second	ORDINAL
ftr-353	2424	1	459	CARDINAL
ftr-353	2424	2	220	CARDINAL
ftr-353	2424	3	2d	DATE
ftr-353	2425	1	second	ORDINAL
ftr-353	2425	2	dutch	NORP
ftr-353	2426	1	v. culbertson	PERSON
ftr-353	2426	2	337	CARDINAL
ftr-353	2426	3	733	CARDINAL
ftr-353	2426	4	1949	DATE
ftr-353	2427	1	•	CARDINAL
ftr-353	2427	2	laro	PERSON
ftr-353	2427	3	100	CARDINAL
ftr-353	2428	1	asa	ORG
ftr-353	2428	2	foley	PERSON
ftr-353	2428	3	the dutch bank	ORG
ftr-353	2428	4	the d.c. circuit	ORG
ftr-353	2428	5	foley	PERSON
ftr-353	2428	6	the dutch bank	ORG
ftr-353	2429	1	irs	ORG
ftr-353	2430	1	nims	ORG
ftr-353	2430	2	saba	GPE
ftr-353	2430	3	brunswick	GPE
ftr-353	2430	4	the dc circuit	ORG
ftr-353	2430	5	asa	ORG
ftr-353	2430	6	nims	NORP
ftr-353	2431	1	d.c.	GPE
ftr-353	2431	2	boca	GPE
ftr-353	2431	3	wyeth	ORG
ftr-353	2431	4	american	NORP
ftr-353	2431	5	the dutch bank	ORG
ftr-353	2431	6	asa 197	ORG
ftr-353	2431	7	florida	GPE
ftr-353	2432	1	10	CARDINAL
ftr-353	2432	2	saba	GPE
ftr-353	2433	1	second	ORDINAL
ftr-353	2436	1	underhill	PERSON
ftr-353	2436	2	2004	DATE
ftr-353	2437	1	104	CARDINAL
ftr-353	2437	2	2009-6746	DATE
ftr-353	2437	3	d.	NORP
ftr-353	2437	4	2009	DATE
ftr-353	2437	5	u.s.	GPE
ftr-353	2437	6	dist	NORP
ftr-353	2438	1	98884	DATE
ftr-353	2438	2	d.	NORP
ftr-353	2440	1	underhill	PERSON
ftr-353	2440	2	second	ORDINAL
ftr-353	2440	3	culbertson	PERSON
ftr-353	2441	1	dutch	NORP
ftr-353	2442	1	1	CARDINAL
ftr-353	2444	1	•	CARDINAL
ftr-353	2447	1	evans v. commissioner	PERSON
ftr-353	2447	2	447	CARDINAL
ftr-353	2447	3	547	CARDINAL
ftr-353	2447	4	7th	ORDINAL
ftr-353	2447	5	1971	DATE
ftr-353	2447	6	aff’g 54 t.c	QUANTITY
ftr-353	2447	7	1970	DATE
ftr-353	2447	8	underhill	PERSON
ftr-353	2447	9	two	CARDINAL
ftr-353	2448	1	first	ORDINAL
ftr-353	2448	2	underhill	PERSON
ftr-353	2448	3	5	CARDINAL
ftr-353	2448	4	one	CARDINAL
ftr-353	2449	1	dan	PERSON
ftr-353	2449	2	marty	PERSON
ftr-353	2449	3	only two	CARDINAL
ftr-353	2450	1	ira	PERSON
ftr-353	2451	1	2010	DATE
ftr-353	2451	2	198	CARDINAL
ftr-353	2451	3	first	ORDINAL
ftr-353	2451	4	between two	CARDINAL
ftr-353	2453	1	underhill	PERSON
ftr-353	2453	2	dutch	NORP
ftr-353	2453	3	dutch	NORP
ftr-353	2455	1	•	CARDINAL
ftr-353	2455	2	underhill	PERSON
ftr-353	2455	3	culbertson	PERSON
ftr-353	2455	4	second	ORDINAL
ftr-353	2455	5	culbertson	PERSON
ftr-353	2455	6	second	ORDINAL
ftr-353	2455	7	dutch	NORP
ftr-353	2455	8	culbertson	ORG
ftr-353	2456	1	second	ORDINAL
ftr-353	2456	2	1997	DATE
ftr-353	2456	3	1998	DATE
ftr-353	2457	1	•	CARDINAL
ftr-353	2457	2	two	CARDINAL
ftr-353	2457	3	underhill	PERSON
ftr-353	2459	1	underhill	PERSON
ftr-353	2459	2	second	ORDINAL
ftr-353	2460	1	1.66624(d)(3)(iii	CARDINAL
ftr-353	2461	1	underhill	PERSON
ftr-353	2461	2	second	ORDINAL
ftr-353	2462	1	second	ORDINAL
ftr-353	2462	2	199	CARDINAL
ftr-353	2462	3	florida	GPE
ftr-353	2463	1	10	CARDINAL
ftr-353	2463	2	9	CARDINAL
ftr-353	2463	3	edison	ORG
ftr-353	2464	1	dutch	NORP
ftr-353	2465	1	dutch	NORP
ftr-353	2466	1	consolidated edison co.	ORG
ftr-353	2466	2	new york	GPE
ftr-353	2466	3	united states	GPE
ftr-353	2466	4	90	CARDINAL
ftr-353	2466	5	fed	ORG
ftr-353	2468	1	228	CARDINAL
ftr-353	2469	1	dutch	NORP
ftr-353	2470	1	bb & t corporation v. united states	ORG
ftr-353	2470	2	523	CARDINAL
ftr-353	2470	3	461	CARDINAL
ftr-353	2470	4	4th	ORDINAL
ftr-353	2470	5	2008	DATE
ftr-353	2470	6	united states	GPE
ftr-353	2470	7	592	CARDINAL
ftr-353	2470	8	f. supp	PERSON
ftr-353	2471	1	2d 953	DATE
ftr-353	2471	2	n.d.	GPE
ftr-353	2471	3	ohio 2008	EVENT
ftr-353	2472	1	•	CARDINAL
ftr-353	2472	2	one	CARDINAL
ftr-353	2473	1	•	CARDINAL
ftr-353	2473	2	2000	DATE
ftr-353	2473	3	1997	DATE
ftr-353	2475	1	2002	DATE
ftr-353	2475	2	irs	ORG
ftr-353	2475	3	at least that year	DATE
ftr-353	2476	1	1997	DATE
ftr-353	2477	1	10	CARDINAL
ftr-353	2479	1	palm canyon x investments	ORG
ftr-353	2479	2	llc	GPE
ftr-353	2480	1	t.c.	PERSON
ftr-353	2480	2	2009-288	DATE
ftr-353	2482	1	alan	PERSON
ftr-353	2482	2	suzanne hamel	PERSON
ftr-353	2482	3	suzanne hamel	PERSON
ftr-353	2482	4	suzanne somers	PERSON
ftr-353	2483	1	alan hamel	PERSON
ftr-353	2483	2	palm canyon	LOC
ftr-353	2484	1	$5 million	MONEY
ftr-353	2484	2	$4.945 million	MONEY
ftr-353	2484	3	55,000	MONEY
ftr-353	2485	1	one	CARDINAL
ftr-353	2485	2	llc	GPE
ftr-353	2486	1	2010	DATE
ftr-353	2486	2	200	CARDINAL
ftr-353	2487	1	canadian	NORP
ftr-353	2488	1	john ivsan	PERSON
ftr-353	2488	2	cantley & sedacca	ORG
ftr-353	2488	3	llp	ORG
ftr-353	2488	4	dallas	GPE
ftr-353	2488	5	deutsche bank	ORG
ftr-353	2488	6	$5 million	MONEY
ftr-353	2489	1	t.c.	PERSON
ftr-353	2489	2	1975-160	DATE
ftr-353	2492	1	1.752-6	DATE
ftr-353	2492	2	llc	GPE
ftr-353	2495	1	pryor	PERSON
ftr-353	2495	2	cashman, sherman & flynn	ORG
ftr-353	2495	3	llp	ORG
ftr-353	2496	1	11	CARDINAL
ftr-353	2499	1	dixon v. commissioner	PERSON
ftr-353	2499	2	316	CARDINAL
ftr-353	2499	3	1041	CARDINAL
ftr-353	2499	4	9th	ORDINAL
ftr-353	2500	1	1/17/03	CARDINAL
ftr-353	2502	1	2000	CARDINAL
ftr-353	2502	2	t.c.	GPE
ftr-353	2503	1	1999101	DATE
ftr-353	2504	1	ninth	ORDINAL
ftr-353	2504	2	irs	ORG
ftr-353	2505	1	honolulu	GPE
ftr-353	2505	2	henry kersting	PERSON
ftr-353	2505	3	two	CARDINAL
ftr-353	2506	1	hawkins	PERSON
ftr-353	2508	1	201	CARDINAL
ftr-353	2508	2	florida	GPE
ftr-353	2509	1	10	CARDINAL
ftr-353	2509	2	cc-2003-008	ORG
ftr-353	2509	3	2/3/03	CARDINAL
ftr-353	2511	1	aba	PERSON
ftr-353	2511	2	3.3	CARDINAL
ftr-353	2511	3	3.4	CARDINAL
ftr-353	2511	4	4.1	CARDINAL
ftr-353	2511	5	third	ORDINAL
ftr-353	2511	6	8.4	CARDINAL
ftr-353	2513	1	hundreds	CARDINAL
ftr-353	2514	1	hartman v. commissioner	PERSON
ftr-353	2514	2	t.c.	PERSON
ftr-353	2515	1	2008-124	DATE
ftr-353	2515	2	5/1/08	CARDINAL
ftr-353	2516	1	137	CARDINAL
ftr-353	2516	2	hundreds	CARDINAL
ftr-353	2516	3	many years ago	DATE
ftr-353	2517	1	porter & hedges	ORG
ftr-353	2517	2	6673	DATE
ftr-353	2517	3	7430	DATE
ftr-353	2518	1	dixon v. commissioner	PERSON
ftr-353	2518	2	132	CARDINAL
ftr-353	2519	1	5	CARDINAL
ftr-353	2520	1	$1.1 million	MONEY
ftr-353	2520	2	porter & hedges	ORG
ftr-353	2520	3	henry binder	PERSON
ftr-353	2520	4	john irvine	PERSON
ftr-353	2520	5	2003 ninth	DATE
ftr-353	2520	6	irs	ORG
ftr-353	2520	7	6673(a)(2	CARDINAL
ftr-353	2520	8	7430	CARDINAL
ftr-353	2520	9	6673	DATE
ftr-353	2522	1	beghe	PERSON
ftr-353	2522	2	6673	DATE
ftr-353	2523	1	decastro	ORG
ftr-353	2524	1	2010	DATE
ftr-353	2524	2	202	CARDINAL
ftr-353	2524	3	december 15, 2006	DATE
ftr-353	2525	1	one	CARDINAL
ftr-353	2525	2	henry binder	PERSON
ftr-353	2526	1	12	CARDINAL
ftr-353	2528	1	hoosier homer	PERSON
ftr-353	2528	2	$20 million	MONEY
ftr-353	2528	3	first	ORDINAL
ftr-353	2529	1	hoosier energy rural electric cooperative, inc.	ORG
ftr-353	2530	1	john hancock	PERSON
ftr-353	2530	2	588	CARDINAL
ftr-353	2531	1	2d 919	DATE
ftr-353	2531	2	s.d. ind	ORG
ftr-353	2532	1	11/25/08	CARDINAL
ftr-353	2533	1	hoosier energy rural electric	ORG
ftr-353	2533	2	hoosier energy	WORK_OF_ART
ftr-353	2533	3	one	CARDINAL
ftr-353	2533	4	$20 million	MONEY
ftr-353	2534	1	joseph bankman	PERSON
ftr-353	2534	2	stanford	ORG
ftr-353	2535	1	$120 million	MONEY
ftr-353	2535	2	third	ORDINAL
ftr-353	2535	3	john hancock	PERSON
ftr-353	2535	4	john hancock	PERSON
ftr-353	2536	1	aig	ORG
ftr-353	2537	1	aig	ORG
ftr-353	2538	1	hamilton	PERSON
ftr-353	2538	2	hoosier energy’s	ORG
ftr-353	2538	3	$120 million	MONEY
ftr-353	2538	4	third	ORDINAL
ftr-353	2539	1	•	CARDINAL
ftr-353	2539	2	hamilton	PERSON
ftr-353	2539	3	$20 million	MONEY
ftr-353	2540	1	•	CARDINAL
ftr-353	2540	2	bankman	PERSON
ftr-353	2540	3	united states	GPE
ftr-353	2540	4	592	CARDINAL
ftr-353	2540	5	f. supp	PERSON
ftr-353	2541	1	2d 953	DATE
ftr-353	2541	2	n.d.	GPE
ftr-353	2541	3	ohio	GPE
ftr-353	2541	4	5/28/08	CARDINAL
ftr-353	2542	1	hamilton	PERSON
ftr-353	2542	2	john hancock	PERSON
ftr-353	2542	3	11/25/08	CARDINAL
ftr-353	2543	1	hoosier energy rural electric cooperative, inc.	ORG
ftr-353	2544	1	john hancock	PERSON
ftr-353	2544	2	2008	DATE
ftr-353	2544	3	s.d. ind	ORG
ftr-353	2545	1	12/11/08	CARDINAL
ftr-353	2546	1	203	CARDINAL
ftr-353	2546	2	florida	GPE
ftr-353	2547	1	10	CARDINAL
ftr-353	2547	2	si hamilton	PERSON
ftr-353	2547	3	$2 million	MONEY
ftr-353	2547	4	john hancock	PERSON
ftr-353	2547	5	an additional $130 million	MONEY
ftr-353	2549	1	582	CARDINAL
ftr-353	2549	2	721	CARDINAL
ftr-353	2549	3	7th	ORDINAL
ftr-353	2551	1	easterbrook	PERSON
ftr-353	2551	2	john hancock’s	PERSON
ftr-353	2551	3	irs	ORG
ftr-353	2552	1	year end	DATE
ftr-353	2554	1	2009	DATE
ftr-353	2554	2	u.s.	GPE
ftr-353	2554	3	dist	PERSON
ftr-353	2555	1	93186	DATE
ftr-353	2555	2	s.d. ind	ORG
ftr-353	2555	3	10/5/09	CARDINAL
ftr-353	2556	1	13	CARDINAL
ftr-353	2557	1	the supreme court	ORG
ftr-353	2558	1	arthur andersen llp v. carlisle	PERSON
ftr-353	2558	2	129	CARDINAL
ftr-353	2558	3	s. ct.	PERSON
ftr-353	2558	4	1896	DATE
ftr-353	2558	5	5/4/09	CARDINAL
ftr-353	2558	6	rev’g carlisle v. curtis	PERSON
ftr-353	2558	7	colt & mosle	ORG
ftr-353	2558	8	llp	ORG
ftr-353	2558	9	521	CARDINAL
ftr-353	2558	10	597	CARDINAL
ftr-353	2558	11	6th	ORDINAL
ftr-353	2558	12	4/9/08	CARDINAL
ftr-353	2560	1	bricolage capital	ORG
ftr-353	2560	2	llc	GPE
ftr-353	2562	1	arthur andersen	PERSON
ftr-353	2562	2	curtis	PERSON
ftr-353	2562	3	colt & mosle	ORG
ftr-353	2562	4	llp	ORG
ftr-353	2564	1	9	CARDINAL
ftr-353	2565	1	3	CARDINAL
ftr-353	2567	1	16(a)(1)(a	ORDINAL
ftr-353	2569	1	sixth	ORDINAL
ftr-353	2570	1	the supreme court	ORG
ftr-353	2570	2	scalia	PERSON
ftr-353	2571	1	•	CARDINAL
ftr-353	2571	2	9	CARDINAL
ftr-353	2572	1	3 and 16(a	CARDINAL
ftr-353	2573	1	section 3	LAW
ftr-353	2574	1	2010	DATE
ftr-353	2574	2	204	CARDINAL
ftr-353	2575	1	•	CARDINAL
ftr-353	2575	2	justice souter	ORG
ftr-353	2575	3	justice roberts	PERSON
ftr-353	2575	4	justice stevens	PERSON
ftr-353	2575	5	9	CARDINAL
ftr-353	2576	1	3	CARDINAL
ftr-353	2576	2	congress	ORG
ftr-353	2579	1	1	CARDINAL
ftr-353	2580	1	2008-111	DATE
ftr-353	2580	2	2008-51	DATE
ftr-353	2581	1	1299	CARDINAL
ftr-353	2581	2	12/1/08	CARDINAL
ftr-353	2582	1	2001-16, 2001-1	DATE
ftr-353	2582	2	730	CARDINAL
ftr-353	2582	3	2008-20, 2008-6	DATE
ftr-353	2582	4	406	CARDINAL
ftr-353	2583	1	four	CARDINAL
ftr-353	2584	1	2009	DATE
ftr-353	2585	1	1	CARDINAL
ftr-353	2587	1	ir-2003-84, 2003	DATE
ftr-353	2587	2	128-1	CARDINAL
ftr-353	2588	1	irs	ORG
ftr-353	2588	2	ernst & young’s	ORG
ftr-353	2588	3	$15 million	MONEY
ftr-353	2590	1	united states v. coplan	ORG
ftr-353	2590	2	2007	DATE
ftr-353	2590	3	105-1	CARDINAL
ftr-353	2591	1	two	CARDINAL
ftr-353	2591	2	two	CARDINAL
ftr-353	2591	3	ernst & young	ORG
ftr-353	2591	4	robert coplan	PERSON
ftr-353	2591	5	martin nissenbaum	PERSON
ftr-353	2591	6	richard shapiro	PERSON
ftr-353	2591	7	brian vaughn	PERSON
ftr-353	2591	8	5/30/07	CARDINAL
ftr-353	2591	9	205	CARDINAL
ftr-353	2591	10	florida	GPE
ftr-353	2592	1	10	CARDINAL
ftr-353	2592	2	new york	GPE
ftr-353	2595	1	2008	DATE
ftr-353	2595	2	35-23	CARDINAL
ftr-353	2595	3	2/21/08	CARDINAL
ftr-353	2596	1	david l. smith	PERSON
ftr-353	2596	2	charles bolton	PERSON
ftr-353	2597	1	smith	PERSON
ftr-353	2597	2	bolton	PERSON
ftr-353	2597	3	bolton	PERSON
ftr-353	2598	1	four	CARDINAL
ftr-353	2598	2	e&y	ORG
ftr-353	2598	3	ten-week	DATE
ftr-353	2598	4	new york	GPE
ftr-353	2598	5	5/7/09	CARDINAL
ftr-353	2599	1	four	CARDINAL
ftr-353	2599	2	irs	ORG
ftr-353	2599	3	irs	ORG
ftr-353	2600	1	department of justice press	ORG
ftr-353	2600	2	5/7/09	CARDINAL
ftr-353	2601	1	2009	CARDINAL
ftr-353	2601	2	88-122	CARDINAL
ftr-353	2603	1	•	CARDINAL
ftr-353	2603	2	doj	ORG
ftr-353	2603	3	bolton	PERSON
ftr-353	2603	4	1/22/09	CARDINAL
ftr-353	2604	1	peter cinquegrani	PERSON
ftr-353	2604	2	arnold & porter	ORG
ftr-353	2604	3	9/11/08	CARDINAL
ftr-353	2604	4	six	CARDINAL
ftr-353	2604	5	6/14/07	CARDINAL
ftr-353	2605	1	2	CARDINAL
ftr-353	2605	2	jerry cohen	PERSON
ftr-353	2609	1	united states	GPE
ftr-353	2609	2	84	CARDINAL
ftr-353	2611	1	622	CARDINAL
ftr-353	2611	2	11/25/08	CARDINAL
ftr-353	2611	3	86	CARDINAL
ftr-353	2613	1	126	CARDINAL
ftr-353	2613	2	3/16/09	CARDINAL
ftr-353	2614	1	irs	ORG
ftr-353	2614	2	five	CARDINAL
ftr-353	2614	3	1	CARDINAL
ftr-353	2614	4	752	CARDINAL
ftr-353	2614	5	2	CARDINAL
ftr-353	2615	1	1.752-6	CARDINAL
ftr-353	2615	2	3	CARDINAL
ftr-353	2615	3	4	CARDINAL
ftr-353	2616	1	1.701-2	MONEY
ftr-353	2616	2	5	CARDINAL
ftr-353	2618	1	irs	ORG
ftr-353	2618	2	6662	DATE
ftr-353	2619	1	2010	DATE
ftr-353	2619	2	206	CARDINAL
ftr-353	2619	3	irs	ORG
ftr-353	2620	1	hewitt	PERSON
ftr-353	2621	1	irs	ORG
ftr-353	2621	2	465	CARDINAL
ftr-353	2622	1	achieve[d	GPE
ftr-353	2627	1	89	CARDINAL
ftr-353	2629	1	347	CARDINAL
ftr-353	2629	2	fed	ORG
ftr-353	2633	1	465	CARDINAL
ftr-353	2634	1	3	CARDINAL
ftr-353	2634	2	irs	ORG
ftr-353	2636	1	73	CARDINAL
ftr-353	2636	2	12/22/08	CARDINAL
ftr-353	2639	1	301.6707-1	CARDINAL
ftr-353	2639	2	american	NORP
ftr-353	2639	3	2004	DATE
ftr-353	2641	1	301.6111-3(e	CARDINAL
ftr-353	2642	1	more than one	CARDINAL
ftr-353	2642	2	6111	DATE
ftr-353	2643	1	207	CARDINAL
ftr-353	2643	2	florida	GPE
ftr-353	2644	1	10	CARDINAL
ftr-353	2644	2	irs	ORG
ftr-353	2645	1	301.6111-3(d	CARDINAL
ftr-353	2646	1	1	CARDINAL
ftr-353	2646	2	2	CARDINAL
ftr-353	2647	1	irs	ORG
ftr-353	2648	1	proc	PERSON
ftr-353	2649	1	2007-21, 2007-1	DATE
ftr-353	2649	2	613	CARDINAL
ftr-353	2651	1	4.	CARDINAL
ftr-353	2652	1	keller v. commissioner	PERSON
ftr-353	2652	2	568	CARDINAL
ftr-353	2652	3	710	CARDINAL
ftr-353	2652	4	9th	ORDINAL
ftr-353	2652	5	rev’g t.c.	PERSON
ftr-353	2652	6	2006-166	DATE
ftr-353	2653	1	16	CARDINAL
ftr-353	2653	2	1,000 lb	QUANTITY
ftr-353	2654	1	walter j. hoyt iii	PERSON
ftr-353	2654	2	the 1970s	DATE
ftr-353	2654	3	the 1990s	DATE
ftr-353	2654	4	the years	DATE
ftr-353	2655	1	irs	ORG
ftr-353	2656	1	irs	ORG
ftr-353	2657	1	irs	ORG
ftr-353	2659	1	irs	ORG
ftr-353	2661	1	•	CARDINAL
ftr-353	2664	1	•	CARDINAL
ftr-353	2664	2	ninth	ORDINAL
ftr-353	2665	1	ninth	ORDINAL
ftr-353	2665	2	2010	DATE
ftr-353	2665	3	208	CARDINAL
ftr-353	2665	4	#1 ltd.	DATE
ftr-353	2665	5	401	CARDINAL
ftr-353	2665	6	1136	CARDINAL
ftr-353	2665	7	9th	ORDINAL
ftr-353	2665	8	2005	DATE
ftr-353	2667	1	•	CARDINAL
ftr-353	2668	1	ninth	ORDINAL
ftr-353	2669	1	ninth	ORDINAL
ftr-353	2670	1	ninth	ORDINAL
ftr-353	2671	1	5	CARDINAL
ftr-353	2671	2	bdo	ORG
ftr-353	2672	1	u.s.	GPE
ftr-353	2672	2	new york	GPE
ftr-353	2672	3	6/3/09	CARDINAL
ftr-353	2672	4	charles w. bee, jr.	PERSON
ftr-353	2672	5	bdo seidman	ORG
ftr-353	2672	6	three	CARDINAL
ftr-353	2672	7	the united states	GPE
ftr-353	2672	8	jenkens & gilchrist	ORG
ftr-353	2672	9	multimillion-dollar	MONEY
ftr-353	2673	1	6	CARDINAL
ftr-353	2674	1	3k	CARDINAL
ftr-353	2674	2	133	CARDINAL
ftr-353	2675	1	6	CARDINAL
ftr-353	2676	1	6662	DATE
ftr-353	2676	2	jenkens & gilchrist	ORG
ftr-353	2677	1	thornton	PERSON
ftr-353	2681	1	209	CARDINAL
ftr-353	2681	2	florida	GPE
ftr-353	2682	1	10	CARDINAL
ftr-353	2682	2	irs	ORG
ftr-353	2682	3	6103(a	CARDINAL
ftr-353	2683	1	7	CARDINAL
ftr-353	2683	2	seventh	ORDINAL
ftr-353	2685	1	american boat company	ORG
ftr-353	2685	2	llc v. united states	ORG
ftr-353	2685	3	583	CARDINAL
ftr-353	2685	4	471	CARDINAL
ftr-353	2685	5	7th	ORDINAL
ftr-353	2686	1	david	PERSON
ftr-353	2686	2	mississippi river	LOC
ftr-353	2686	3	american	NORP
ftr-353	2687	1	st. louis.	GPE
ftr-353	2688	1	american	NORP
ftr-353	2688	2	treasury	ORG
ftr-353	2691	1	•	CARDINAL
ftr-353	2692	1	irs	ORG
ftr-353	2694	1	american	NORP
ftr-353	2694	2	david	PERSON
ftr-353	2694	3	erwin mayer	PERSON
ftr-353	2694	4	jenkens & gilchrist	ORG
ftr-353	2696	1	2009	DATE
ftr-353	2697	1	1	CARDINAL
ftr-353	2697	2	one	CARDINAL
ftr-353	2697	3	timothy mcveigh’s	PERSON
ftr-353	2698	1	jones v. commissioner	PERSON
ftr-353	2698	2	129	CARDINAL
ftr-353	2698	3	146	CARDINAL
ftr-353	2699	1	leslie steven jones	PERSON
ftr-353	2699	2	one	CARDINAL
ftr-353	2699	3	timothy mcveigh’s	PERSON
ftr-353	2699	4	oklahoma	GPE
ftr-353	2699	5	2010	DATE
ftr-353	2699	6	210	CARDINAL
ftr-353	2699	7	the university of texas	ORG
ftr-353	2699	8	timothy mcveigh	PERSON
ftr-353	2700	1	cohen upheld	PERSON
ftr-353	2700	2	irs	ORG
ftr-353	2700	3	oklahoma	GPE
ftr-353	2702	1	zero	CARDINAL
ftr-353	2704	1	jones v. commissioner	PERSON
ftr-353	2704	2	560	CARDINAL
ftr-353	2704	3	1196	CARDINAL
ftr-353	2704	4	10th	ORDINAL
ftr-353	2705	1	3/27/09	CARDINAL
ftr-353	2706	1	tenth	ORDINAL
ftr-353	2706	2	the tax court’s	ORG
ftr-353	2706	3	oklahoma	GPE
ftr-353	2709	1	jones	PERSON
ftr-353	2710	1	first	ORDINAL
ftr-353	2712	1	2	CARDINAL
ftr-353	2712	2	first	ORDINAL
ftr-353	2712	3	second	ORDINAL
ftr-353	2714	1	kiva	PERSON
ftr-353	2714	2	llc v. commissioner	ORG
ftr-353	2714	3	t.c.	PERSON
ftr-353	2715	1	2009	CARDINAL
ftr-353	2715	2	145 211	CARDINAL
ftr-353	2715	3	florida	GPE
ftr-353	2716	1	10	CARDINAL
ftr-353	2716	2	6/22/09	CARDINAL
ftr-353	2717	1	north american	NORP
ftr-353	2718	1	6662	DATE
ftr-353	2718	2	approximately 10 percent	PERCENT
ftr-353	2719	1	3	CARDINAL
ftr-353	2721	1	herman v. commissioner	PERSON
ftr-353	2721	2	t.c.	PERSON
ftr-353	2722	1	2009	CARDINAL
ftr-353	2722	2	205	CARDINAL
ftr-353	2722	3	9/14/09	CARDINAL
ftr-353	2723	1	gustafson	PERSON
ftr-353	2725	1	170(h)(4)(a)(iv	CARDINAL
ftr-353	2726	1	4.	CARDINAL
ftr-353	2727	1	simmons v. commissioner	PERSON
ftr-353	2727	2	t.c.	PERSON
ftr-353	2728	1	2009	CARDINAL
ftr-353	2728	2	208	CARDINAL
ftr-353	2728	3	9/15/09	CARDINAL
ftr-353	2729	1	wherry	PERSON
ftr-353	2733	1	1	CARDINAL
ftr-353	2734	1	december 31, 2008	DATE
ftr-353	2734	2	2008	DATE
ftr-353	2734	3	135	MONEY
ftr-353	2734	4	100 percent	PERCENT
ftr-353	2735	1	2010	DATE
ftr-353	2735	2	212	CARDINAL
ftr-353	2735	3	years	DATE
ftr-353	2735	4	2008	DATE
ftr-353	2738	1	110	CARDINAL
ftr-353	2738	2	virginia polytechnic institute & state university	ORG
ftr-353	2738	3	bush	PERSON
ftr-353	2738	4	12/17/08	CARDINAL
ftr-353	2738	5	section 2	LAW
ftr-353	2738	6	1	MONEY
ftr-353	2739	1	1	MONEY
ftr-353	2740	1	1	MONEY
ftr-353	2740	2	a taxable	DATE
ftr-353	2740	3	year	DATE
ftr-353	2740	4	2008	DATE
ftr-353	2742	1	section 16	LAW
ftr-353	2742	2	2009	DATE
ftr-353	2742	3	6699	DATE
ftr-353	2742	4	$89 to $195	MONEY
ftr-353	2743	1	2	CARDINAL
ftr-353	2743	2	ssns	PERSON
ftr-353	2744	1	t.d	PERSON
ftr-353	2744	2	73	CARDINAL
ftr-353	2744	3	12/16/08	CARDINAL
ftr-353	2745	1	treasury	ORG
ftr-353	2746	1	301.7216-3(b)(4	DATE
ftr-353	2746	2	ssn	ORG
ftr-353	2746	3	the united states	GPE
ftr-353	2747	1	1/1/09	DATE
ftr-353	2750	1	9478	DATE
ftr-353	2750	2	75	CARDINAL
ftr-353	2750	3	48	CARDINAL
ftr-353	2750	4	12/29/09	CARDINAL
ftr-353	2753	1	301.7216-2t(n	QUANTITY
ftr-353	2753	2	1	CARDINAL
ftr-353	2753	3	2	CARDINAL
ftr-353	2756	1	301.7216-2t(p	CARDINAL
ftr-353	2759	1	reg-131028-09	DATE
ftr-353	2759	2	75	CARDINAL
ftr-353	2759	3	94	CARDINAL
ftr-353	2759	4	12/29/09	CARDINAL
ftr-353	2760	1	213	CARDINAL
ftr-353	2760	2	florida	GPE
ftr-353	2761	1	10	CARDINAL
ftr-353	2761	2	1	CARDINAL
ftr-353	2762	1	2010-5	DATE
ftr-353	2762	2	2010	DATE
ftr-353	2762	3	4	CARDINAL
ftr-353	2763	1	312	CARDINAL
ftr-353	2765	1	2	CARDINAL
ftr-353	2766	1	2010-4, 2010-4	DATE
ftr-353	2767	1	309	CARDINAL
ftr-353	2768	1	third	ORDINAL
ftr-353	2769	1	3	CARDINAL
ftr-353	2770	1	justice souter	ORG
ftr-353	2771	1	boulware v. united states	PERSON
ftr-353	2771	2	552	CARDINAL
ftr-353	2771	3	421	CARDINAL
ftr-353	2771	4	3/3/08	CARDINAL
ftr-353	2771	5	9	CARDINAL
ftr-353	2772	1	michael boulware	PERSON
ftr-353	2772	2	nine	CARDINAL
ftr-353	2772	3	hawaiian	NORP
ftr-353	2773	1	the supreme court	ORG
ftr-353	2774	1	boulware	PERSON
ftr-353	2774	2	millions of dollars	MONEY
ftr-353	2775	1	hie	ORG
ftr-353	2775	2	tonga	GPE
ftr-353	2775	3	hong kong	GPE
ftr-353	2777	1	boulware	PERSON
ftr-353	2777	2	hie	ORG
ftr-353	2777	3	years	DATE
ftr-353	2777	4	316	CARDINAL
ftr-353	2778	1	boulware	PERSON
ftr-353	2779	1	ninth	ORDINAL
ftr-353	2779	2	united states	GPE
ftr-353	2779	3	miller	ORG
ftr-353	2779	4	545 f.2d	MONEY
ftr-353	2779	5	1204	DATE
ftr-353	2779	6	9th	ORDINAL
ftr-353	2779	7	1976	DATE
ftr-353	2780	1	the supreme court	ORG
ftr-353	2781	1	2010	DATE
ftr-353	2781	2	214	CARDINAL
ftr-353	2782	1	miller	PERSON
ftr-353	2782	2	§§ 301	ORG
ftr-353	2784	1	•	CARDINAL
ftr-353	2785	1	ninth	ORDINAL
ftr-353	2785	2	miller	ORG
ftr-353	2785	3	470	CARDINAL
ftr-353	2785	4	934	CARDINAL
ftr-353	2787	1	•	CARDINAL
ftr-353	2787	2	§§ 301	EVENT
ftr-353	2787	3	316	CARDINAL
ftr-353	2787	4	215	CARDINAL
ftr-353	2787	5	florida	GPE
ftr-353	2789	1	10	CARDINAL
ftr-353	2791	1	the supreme court	ORG
ftr-353	2792	1	a few years	DATE
ftr-353	2793	1	ninth	ORDINAL
ftr-353	2794	1	united states v. boulware	PERSON
ftr-353	2794	2	558	CARDINAL
ftr-353	2794	3	971	CARDINAL
ftr-353	2794	4	9th	ORDINAL
ftr-353	2795	1	thomas	PERSON
ftr-353	2796	1	thomas	PERSON
ftr-353	2798	1	boulware	PERSON
ftr-353	2799	1	$10 million	MONEY
ftr-353	2800	1	boulware	PERSON
ftr-353	2801	1	hie holdings, inc.	ORG
ftr-353	2802	1	t.c.	PERSON
ftr-353	2803	1	2009-130	CARDINAL
ftr-353	2803	2	6/8/09	CARDINAL
ftr-353	2804	1	one	CARDINAL
ftr-353	2805	1	nol	ORG
ftr-353	2806	1	the year	DATE
ftr-353	2807	1	4	CARDINAL
ftr-353	2808	1	united states	GPE
ftr-353	2808	2	adams	PERSON
ftr-353	2808	3	314	CARDINAL
ftr-353	2810	1	633	CARDINAL
ftr-353	2810	2	5th	ORDINAL
ftr-353	2811	1	2/17/09	CARDINAL
ftr-353	2812	1	two	CARDINAL
ftr-353	2813	1	one	CARDINAL
ftr-353	2813	2	1040x	ORG
ftr-353	2813	3	2010	DATE
ftr-353	2813	4	216	CARDINAL
ftr-353	2816	1	1040x	ORG
ftr-353	2818	1	1999	DATE
ftr-353	2818	2	1040x	ORG
ftr-353	2819	1	1040x	ORG
ftr-353	2820	1	5	CARDINAL
ftr-353	2822	1	united states	GPE
ftr-353	2822	2	easterday	DATE
ftr-353	2822	3	539	CARDINAL
ftr-353	2822	4	1176	CARDINAL
ftr-353	2822	5	9th	ORDINAL
ftr-353	2823	1	8/22/08	CARDINAL
ftr-353	2824	1	7202	DATE
ftr-353	2826	1	ninth	ORDINAL
ftr-353	2826	2	united states	GPE
ftr-353	2826	3	521	CARDINAL
ftr-353	2826	4	329	CARDINAL
ftr-353	2826	5	9th	ORDINAL
ftr-353	2827	1	1975	DATE
ftr-353	2827	2	supreme court	ORG
ftr-353	2827	3	united states	GPE
ftr-353	2827	4	pomponio	PERSON
ftr-353	2827	5	429	CARDINAL
ftr-353	2827	6	10 (1976	DATE
ftr-353	2830	1	en banc	ORG
ftr-353	2831	1	united states	ORG
ftr-353	2831	2	easterday	DATE
ftr-353	2831	3	564	CARDINAL
ftr-353	2831	4	1004	CARDINAL
ftr-353	2831	5	9th	ORDINAL
ftr-353	2831	6	4/27/09	CARDINAL
ftr-353	2832	1	217	CARDINAL
ftr-353	2832	2	florida	GPE
ftr-353	2832	3	10	CARDINAL
ftr-353	2832	4	2-1	DATE
ftr-353	2832	5	schroeder	PERSON
ftr-353	2833	1	521	CARDINAL
ftr-353	2833	2	329	CARDINAL
ftr-353	2833	3	9th	ORDINAL
ftr-353	2833	4	1975	DATE
ftr-353	2833	5	en banc panel	ORG
ftr-353	2833	6	ninth	ORDINAL
ftr-353	2834	1	smith	PERSON
ftr-353	2834	2	one	CARDINAL
ftr-353	2834	3	ninth	ORDINAL
ftr-353	2834	4	smith	PERSON
ftr-353	2835	1	6	CARDINAL
ftr-353	2835	2	irs	ORG
ftr-353	2835	3	the over $200,000	MONEY
ftr-353	2835	4	holmes	PERSON
ftr-353	2835	5	500	MONEY
ftr-353	2836	1	barrow v. commissioner	PERSON
ftr-353	2836	2	t.c.	PERSON
ftr-353	2837	1	264	CARDINAL
ftr-353	2837	2	11/25/08	CARDINAL
ftr-353	2838	1	irs	ORG
ftr-353	2838	2	more than three years	DATE
ftr-353	2839	1	years 1985, 1987	DATE
ftr-353	2839	2	1988	DATE
ftr-353	2840	1	barrow	ORG
ftr-353	2840	2	two	CARDINAL
ftr-353	2841	1	barrow	ORG
ftr-353	2842	1	barrow	ORG
ftr-353	2843	1	holmes	PERSON
ftr-353	2843	2	two	CARDINAL
ftr-353	2843	3	barrow	ORG
ftr-353	2845	1	holmes	PERSON
ftr-353	2845	2	barrow	ORG
ftr-353	2845	3	1987	DATE
ftr-353	2845	4	1988	DATE
ftr-353	2845	5	2010	DATE
ftr-353	2846	1	218	CARDINAL
ftr-353	2847	1	holmes “	PERSON
ftr-353	2847	2	estimate[d	CARDINAL
ftr-353	2847	3	500	MONEY
ftr-353	2847	4	1987	DATE
ftr-353	2847	5	1988	DATE
ftr-353	2848	1	1984	DATE
ftr-353	2848	2	1986	DATE
ftr-353	2848	3	1988	DATE
ftr-353	2848	4	1989	DATE
ftr-353	2848	5	those years	DATE
ftr-353	2849	1	7	CARDINAL
ftr-353	2850	1	treasury	ORG
ftr-353	2850	2	treasury	ORG
ftr-353	2851	1	irs	ORG
ftr-353	2851	2	48,268	MONEY
ftr-353	2853	1	735	CARDINAL
ftr-353	2853	2	rangel	PERSON
ftr-353	2853	3	2009	DATE
ftr-353	2853	4	1/28/09	CARDINAL
ftr-353	2853	5	john carter	PERSON
ftr-353	2853	6	r-tx	PERSON
ftr-353	2855	1	8	CARDINAL
ftr-353	2855	2	american	NORP
ftr-353	2856	1	section 1212 of the 2009	LAW
ftr-353	2856	2	6654(d	CARDINAL
ftr-353	2856	3	the 100 percent	PERCENT
ftr-353	2856	4	the prior year’s	DATE
ftr-353	2856	5	90 percent	PERCENT
ftr-353	2856	6	the prior year’s	DATE
ftr-353	2856	7	the prior year	DATE
ftr-353	2856	8	less than $500,000	MONEY
ftr-353	2856	9	more than 50 percent	PERCENT
ftr-353	2856	10	the prior year	DATE
ftr-353	2856	11	fewer than 500	CARDINAL
ftr-353	2857	1	9.	CARDINAL
ftr-353	2857	2	irs	ORG
ftr-353	2858	1	irs news	ORG
ftr-353	2858	2	ir-2003-05, 2003	DATE
ftr-353	2858	3	10-11	CARDINAL
ftr-353	2858	4	1/14/03	CARDINAL
ftr-353	2859	1	4/15/03	CARDINAL
ftr-353	2861	1	100,000	MONEY
ftr-353	2861	2	1999	DATE
ftr-353	2861	3	149,319	MONEY
ftr-353	2862	1	29,319	MONEY
ftr-353	2862	2	20,000	MONEY
ftr-353	2863	1	219	CARDINAL
ftr-353	2863	2	florida	GPE
ftr-353	2864	1	10	CARDINAL
ftr-353	2864	2	proc	PERSON
ftr-353	2865	1	2003-11	DATE
ftr-353	2865	2	2003-1	DATE
ftr-353	2865	3	311	CARDINAL
ftr-353	2865	4	1/14/03	CARDINAL
ftr-353	2867	1	liechtenstein	GPE
ftr-353	2868	1	26	CARDINAL
ftr-353	2868	2	2/26/08	CARDINAL
ftr-353	2869	1	irs	ORG
ftr-353	2869	2	more than 100	CARDINAL
ftr-353	2869	3	u.s.	GPE
ftr-353	2869	4	liechtenstein	GPE
ftr-353	2870	1	2/19/08	CARDINAL
ftr-353	2870	2	wall street journal	ORG
ftr-353	2870	3	heinrich kieber	PERSON
ftr-353	2870	4	liechtenstein	GPE
ftr-353	2870	5	lgt group	ORG
ftr-353	2870	6	the past 18 months	DATE
ftr-353	2870	7	german	NORP
ftr-353	2870	8	roughly €4.2 million	MONEY
ftr-353	2870	9	$6.4 million	MONEY
ftr-353	2871	1	the justice department	ORG
ftr-353	2871	2	$780 million	MONEY
ftr-353	2872	1	2/18/09	DATE
ftr-353	2872	2	swiss	NORP
ftr-353	2872	3	ubs	ORG
ftr-353	2872	4	$780 million	MONEY
ftr-353	2872	5	u.s.	GPE
ftr-353	2873	1	only 250	CARDINAL
ftr-353	2873	2	19,000	CARDINAL
ftr-353	2874	1	2009	DATE
ftr-353	2874	2	31	CARDINAL
ftr-353	2875	1	2009	DATE
ftr-353	2875	2	2003	DATE
ftr-353	2876	1	3/26/09	CARDINAL
ftr-353	2876	2	irs	ORG
ftr-353	2877	1	3/23/09	CARDINAL
ftr-353	2877	2	six months	DATE
ftr-353	2878	1	irs	ORG
ftr-353	2879	1	2009	CARDINAL
ftr-353	2879	2	57	CARDINAL
ftr-353	2879	3	1	CARDINAL
ftr-353	2879	4	one	CARDINAL
ftr-353	2879	5	2009	CARDINAL
ftr-353	2879	6	57	CARDINAL
ftr-353	2879	7	2009	DATE
ftr-353	2879	8	57	CARDINAL
ftr-353	2879	9	one	CARDINAL
ftr-353	2879	10	2009	DATE
ftr-353	2879	11	57-34	DATE
ftr-353	2880	1	2	CARDINAL
ftr-353	2880	2	84	CARDINAL
ftr-353	2880	3	9/21/09	CARDINAL
ftr-353	2881	1	10/15/09	DATE
ftr-353	2881	2	irs	ORG
ftr-353	2883	1	ir-2009	ORG
ftr-353	2883	2	2009-51	DATE
ftr-353	2883	3	2009-25	DATE
ftr-353	2884	1	1105	DATE
ftr-353	2884	2	6/5/09	CARDINAL
ftr-353	2885	1	irs	ORG
ftr-353	2885	2	6/30/09	CARDINAL
ftr-353	2885	3	220	CARDINAL
ftr-353	2885	4	10-2008	DATE
ftr-353	2885	5	a united states	GPE
ftr-353	2885	6	united states	GPE
ftr-353	2886	1	the united states	GPE
ftr-353	2886	2	the united states	GPE
ftr-353	2887	1	31	CARDINAL
ftr-353	2888	1	the united states	GPE
ftr-353	2888	2	the united states	GPE
ftr-353	2889	1	united states	GPE
ftr-353	2889	2	31	CARDINAL
ftr-353	2890	1	103.11(nn	CARDINAL
ftr-353	2891	1	united states	GPE
ftr-353	2892	1	a united states	GPE
ftr-353	2892	2	united states	GPE
ftr-353	2893	1	the united states	GPE
ftr-353	2893	2	u.s.	GPE
ftr-353	2894	1	this year	DATE
ftr-353	2894	2	a united states	GPE
ftr-353	2894	3	7-2000	DATE
ftr-353	2894	4	united states	GPE
ftr-353	2895	1	1	CARDINAL
ftr-353	2895	2	the united states	GPE
ftr-353	2895	3	2	CARDINAL
ftr-353	2895	4	3	CARDINAL
ftr-353	2895	5	4	CARDINAL
ftr-353	2896	1	3	CARDINAL
ftr-353	2896	2	2009-62	DATE
ftr-353	2896	3	2009-35	DATE
ftr-353	2896	4	260	CARDINAL
ftr-353	2897	1	irs	ORG
ftr-353	2897	2	6/30/10	CARDINAL
ftr-353	2898	1	10	CARDINAL
ftr-353	2898	2	third	ORDINAL
ftr-353	2899	1	united states	GPE
ftr-353	2899	2	tomko	ORG
ftr-353	2899	3	498	CARDINAL
ftr-353	2899	4	157	CARDINAL
ftr-353	2899	5	3d	CARDINAL
ftr-353	2900	1	one year	DATE
ftr-353	2900	2	250,000	MONEY
ftr-353	2900	3	three years	DATE
ftr-353	2900	4	250 hours	TIME
ftr-353	2900	5	228,557	MONEY
ftr-353	2902	1	the court en banc	ORG
ftr-353	2903	1	united states	GPE
ftr-353	2903	2	tomko	ORG
ftr-353	2903	3	562	CARDINAL
ftr-353	2903	4	558	CARDINAL
ftr-353	2903	5	3d	CARDINAL
ftr-353	2903	6	8-5	CARDINAL
ftr-353	2904	1	smith	PERSON
ftr-353	2904	2	18	CARDINAL
ftr-353	2905	1	3553(a	CARDINAL
ftr-353	2905	2	u.s.	GPE
ftr-353	2905	3	between twelve and eighteen months	CARDINAL
ftr-353	2905	4	221	CARDINAL
ftr-353	2905	5	florida	GPE
ftr-353	2906	1	10	CARDINAL
ftr-353	2906	2	multimillion dollar	MONEY
ftr-353	2906	3	one	CARDINAL
ftr-353	2906	4	228,557	MONEY
ftr-353	2907	1	pittsburgh	GPE
ftr-353	2907	2	new orleans	GPE
ftr-353	2907	3	post-katrina	EVENT
ftr-353	2908	1	•	CARDINAL
ftr-353	2908	2	fisher	PERSON
ftr-353	2908	3	maryland	GPE
ftr-353	2908	4	uncle sam	PERSON
ftr-353	2909	1	11	CARDINAL
ftr-353	2910	1	smith v. commissioner	ORG
ftr-353	2910	2	133	CARDINAL
ftr-353	2911	1	18	CARDINAL
ftr-353	2911	2	12/21/09	CARDINAL
ftr-353	2912	1	section 6707a	DATE
ftr-353	2912	2	american	NORP
ftr-353	2912	3	2004	DATE
ftr-353	2913	1	irs	ORG
ftr-353	2914	1	kroupa	PERSON
ftr-353	2914	2	the tax court	ORG
ftr-353	2915	1	irs	ORG
ftr-353	2916	1	irs	ORG
ftr-353	2918	1	12	CARDINAL
ftr-353	2920	1	burke v. commissioner	PERSON
ftr-353	2920	2	t.c.	PERSON
ftr-353	2921	1	2009	CARDINAL
ftr-353	2921	2	282	CARDINAL
ftr-353	2922	1	6651(a)(3	CARDINAL
ftr-353	2923	1	1	CARDINAL
ftr-353	2923	2	irs	ORG
ftr-353	2923	3	2010	DATE
ftr-353	2923	4	222	CARDINAL
ftr-353	2924	1	united states v. textron inc.	ORG
ftr-353	2924	2	507	CARDINAL
ftr-353	2924	3	f. supp	PERSON
ftr-353	2925	1	2d 138	DATE
ftr-353	2926	1	textron	ORG
ftr-353	2926	2	six	CARDINAL
ftr-353	2926	3	2001	DATE
ftr-353	2926	4	2005	DATE
ftr-353	2927	1	irs	ORG
ftr-353	2927	2	more than one	CARDINAL
ftr-353	2927	3	irs	ORG
ftr-353	2928	1	textron	ORG
ftr-353	2929	1	torres	PERSON
ftr-353	2929	2	irs	ORG
ftr-353	2930	1	fifth	ORDINAL
ftr-353	2930	2	united states	GPE
ftr-353	2930	3	el paso company	ORG
ftr-353	2930	4	682	CARDINAL
ftr-353	2930	5	530	CARDINAL
ftr-353	2930	6	1982	DATE
ftr-353	2931	1	ernst & young	ORG
ftr-353	2931	2	301	CARDINAL
ftr-353	2931	3	irs	ORG
ftr-353	2933	1	united states	GPE
ftr-353	2933	2	textron inc.	ORG
ftr-353	2933	3	507	CARDINAL
ftr-353	2933	4	f. supp	PERSON
ftr-353	2934	1	2d 138	DATE
ftr-353	2934	2	553	CARDINAL
ftr-353	2934	3	87	CARDINAL
ftr-353	2934	4	1st	ORDINAL
ftr-353	2935	1	2-1	DATE
ftr-353	2935	2	3/24/09	CARDINAL
ftr-353	2935	3	en banc	ORG
ftr-353	2935	4	3/25/09	CARDINAL
ftr-353	2936	1	textron	ORG
ftr-353	2936	2	first	ORDINAL
ftr-353	2936	3	e&y	ORG
ftr-353	2936	4	textron	ORG
ftr-353	2937	1	united states	GPE
ftr-353	2937	2	el paso company	ORG
ftr-353	2937	3	682	CARDINAL
ftr-353	2937	4	530	CARDINAL
ftr-353	2937	5	5th	ORDINAL
ftr-353	2937	6	1982	DATE
ftr-353	2938	1	textron	ORG
ftr-353	2938	2	e&y	ORG
ftr-353	2938	3	e&y	ORG
ftr-353	2938	4	textron	ORG
ftr-353	2939	1	•	CARDINAL
ftr-353	2939	2	boudin	ORG
ftr-353	2940	1	enron	ORG
ftr-353	2941	1	one	CARDINAL
ftr-353	2941	2	textron	ORG
ftr-353	2941	3	more than 4000	CARDINAL
ftr-353	2942	1	223	CARDINAL
ftr-353	2942	2	florida	GPE
ftr-353	2942	3	10	CARDINAL
ftr-353	2944	1	•	CARDINAL
ftr-353	2944	2	en banc	ORG
ftr-353	2945	1	first	ORDINAL
ftr-353	2946	1	first	ORDINAL
ftr-353	2946	2	fifth	ORDINAL
ftr-353	2946	3	el paso	GPE
ftr-353	2947	1	united states	GPE
ftr-353	2947	2	textron inc.	ORG
ftr-353	2947	3	577	CARDINAL
ftr-353	2947	4	21	CARDINAL
ftr-353	2948	1	3-2	CARDINAL
ftr-353	2949	1	first	ORDINAL
ftr-353	2950	1	united states	GPE
ftr-353	2950	2	el paso co.	ORG
ftr-353	2950	3	682	CARDINAL
ftr-353	2950	4	530	CARDINAL
ftr-353	2950	5	5th	ORDINAL
ftr-353	2950	6	1982	DATE
ftr-353	2950	7	•	CARDINAL
ftr-353	2950	8	textron	ORG
ftr-353	2952	1	textron	ORG
ftr-353	2952	2	textron	ORG
ftr-353	2954	1	irs	ORG
ftr-353	2955	1	irs	ORG
ftr-353	2956	1	textron	ORG
ftr-353	2956	2	more than 4,000	CARDINAL
ftr-353	2956	3	irs	ORG
ftr-353	2957	1	irs	ORG
ftr-353	2958	1	bentham	PERSON
ftr-353	2958	2	8	CARDINAL
ftr-353	2958	3	2291	DATE
ftr-353	2958	4	mcnaughton rev	PERSON
ftr-353	2958	5	1961	DATE
ftr-353	2959	1	fifth	ORDINAL
ftr-353	2959	2	224	CARDINAL
ftr-353	2961	1	textron	ORG
ftr-353	2961	2	irs	ORG
ftr-353	2962	1	2	CARDINAL
ftr-353	2963	1	7525	DATE
ftr-353	2964	1	valero energy corp.	ORG
ftr-353	2965	1	v. united states	GPE
ftr-353	2965	2	100	CARDINAL
ftr-353	2965	3	2007-6473	DATE
ftr-353	2965	4	n.d.	GPE
ftr-353	2966	1	valero	ORG
ftr-353	2966	2	irs	ORG
ftr-353	2966	3	valero	ORG
ftr-353	2966	4	arthur andersen	PERSON
ftr-353	2967	1	kennelly	ORG
ftr-353	2967	2	valero	ORG
ftr-353	2969	1	valero confuse[d	WORK_OF_ART
ftr-353	2970	1	valero	ORG
ftr-353	2970	2	arthur andersen	PERSON
ftr-353	2970	3	irs	ORG
ftr-353	2970	4	arthur andersen	PERSON
ftr-353	2970	5	valero	ORG
ftr-353	2971	1	seventh	ORDINAL
ftr-353	2972	1	logan v. commercial union ins. co.	ORG
ftr-353	2972	2	96	CARDINAL
ftr-353	2972	3	971	CARDINAL
ftr-353	2972	4	976–77	CARDINAL
ftr-353	2972	5	7th	ORDINAL
ftr-353	2972	6	1996	DATE
ftr-353	2974	1	7525	DATE
ftr-353	2975	1	two	CARDINAL
ftr-353	2976	1	first	ORDINAL
ftr-353	2976	2	arthur andersen	PERSON
ftr-353	2977	1	second	ORDINAL
ftr-353	2979	1	seventh	ORDINAL
ftr-353	2979	2	united states	GPE
ftr-353	2979	3	bdo seidman	PERSON
ftr-353	2979	4	llp	ORG
ftr-353	2979	5	492	CARDINAL
ftr-353	2979	6	225	CARDINAL
ftr-353	2979	7	florida	GPE
ftr-353	2980	1	10	CARDINAL
ftr-353	2980	2	806	CARDINAL
ftr-353	2980	3	7th	ORDINAL
ftr-353	2980	4	2007	DATE
ftr-353	2980	5	7525	DATE
ftr-353	2981	1	valero energy corp.	ORG
ftr-353	2982	1	v. united states	GPE
ftr-353	2982	2	102	CARDINAL
ftr-353	2982	3	2008-5916	DATE
ftr-353	2982	4	n.d.	GPE
ftr-353	2982	5	8/1/08	TIME
ftr-353	2982	6	102	CARDINAL
ftr-353	2982	7	2008-5929	DATE
ftr-353	2982	8	n.d.	GPE
ftr-353	2983	1	8/26/08	CARDINAL
ftr-353	2984	1	irs	ORG
ftr-353	2984	2	valero	ORG
ftr-353	2984	3	arthur andersen	PERSON
ftr-353	2984	4	llp	ORG
ftr-353	2984	5	kennelly	PERSON
ftr-353	2988	1	valero energy corp.	ORG
ftr-353	2989	1	v. united states	GPE
ftr-353	2989	2	102	CARDINAL
ftr-353	2989	3	2008-5916	DATE
ftr-353	2989	4	n.d.	GPE
ftr-353	2989	5	8/1/08	TIME
ftr-353	2989	6	102	CARDINAL
ftr-353	2989	7	2008-5929	DATE
ftr-353	2989	8	n.d.	GPE
ftr-353	2990	1	8/26/08	CARDINAL
ftr-353	2990	2	569	CARDINAL
ftr-353	2990	3	626	CARDINAL
ftr-353	2990	4	7th	ORDINAL
ftr-353	2991	1	6/17/09	CARDINAL
ftr-353	2992	1	seventh	ORDINAL
ftr-353	2992	2	evans	PERSON
ftr-353	2994	1	first	ORDINAL
ftr-353	2999	1	2010	DATE
ftr-353	2999	2	226 3	CARDINAL
ftr-353	3000	1	mayer brown llp	PERSON
ftr-353	3000	2	562	CARDINAL
ftr-353	3000	3	1190	CARDINAL
ftr-353	3000	4	d.c	GPE
ftr-353	3000	5	cir. 4/17/09	ORG
ftr-353	3001	1	d.c.	GPE
ftr-353	3001	2	mayer brown	PERSON
ftr-353	3001	3	irs	ORG
ftr-353	3002	1	7(e	CARDINAL
ftr-353	3002	2	5	CARDINAL
ftr-353	3003	1	552(b)(7)(e	CARDINAL
ftr-353	3003	2	irs	ORG
ftr-353	3006	1	irs	ORG
ftr-353	3009	1	irs	ORG
ftr-353	3009	2	below 80%	PERCENT
ftr-353	3010	1	irs	ORG
ftr-353	3010	2	between 60% and 75%	PERCENT
ftr-353	3012	1	irs	ORG
ftr-353	3013	1	4	CARDINAL
ftr-353	3013	2	irs	ORG
ftr-353	3014	1	132	CARDINAL
ftr-353	3015	1	17	CARDINAL
ftr-353	3016	1	irs	ORG
ftr-353	3016	2	one	CARDINAL
ftr-353	3016	3	7525	DATE
ftr-353	3017	1	timothy egan ...	PERSON
ftr-353	3018	1	halpern	PERSON
ftr-353	3018	2	227	CARDINAL
ftr-353	3018	3	florida	GPE
ftr-353	3019	1	10	CARDINAL
ftr-353	3019	2	7525	DATE
ftr-353	3021	1	halpern	PERSON
ftr-353	3023	1	7525	DATE
ftr-353	3025	1	h. conf	PERSON
ftr-353	3027	1	105	CARDINAL
ftr-353	3027	2	269	CARDINAL
ftr-353	3027	3	1998	DATE
ftr-353	3027	4	1998-3	DATE
ftr-353	3027	5	747	PRODUCT
ftr-353	3027	6	1023	DATE
ftr-353	3028	1	halpern	PERSON
ftr-353	3028	2	eagan	PERSON
ftr-353	3029	1	egan	PERSON
ftr-353	3031	1	egan	PERSON
ftr-353	3032	1	pwc	ORG
ftr-353	3034	1	the hour	TIME
ftr-353	3034	2	egan	PERSON
ftr-353	3035	1	5	CARDINAL
ftr-353	3036	1	eulich v. united states	PERSON
ftr-353	3036	2	104	CARDINAL
ftr-353	3036	3	2009-6337	DATE
ftr-353	3036	4	n.d. tex	GPE
ftr-353	3036	5	9/4/09	CARDINAL
ftr-353	3037	1	irs	ORG
ftr-353	3037	2	2010	DATE
ftr-353	3037	3	228	CARDINAL
ftr-353	3038	1	lindsay	PERSON
ftr-353	3038	2	hundreds	CARDINAL
ftr-353	3038	3	hundreds	CARDINAL
ftr-353	3039	1	lindsay	PERSON
ftr-353	3044	1	1	CARDINAL
ftr-353	3046	1	morrison v. commissioner	PERSON
ftr-353	3046	2	565	CARDINAL
ftr-353	3046	3	658	CARDINAL
ftr-353	3046	4	9th	ORDINAL
ftr-353	3047	1	5/13/09	CARDINAL
ftr-353	3048	1	ninth	ORDINAL
ftr-353	3048	2	t.c.	PERSON
ftr-353	3048	3	2006103	DATE
ftr-353	3048	4	7430	DATE
ftr-353	3049	1	third	ORDINAL
ftr-353	3049	2	third	ORDINAL
ftr-353	3050	1	ninth	ORDINAL
ftr-353	3050	2	third	ORDINAL
ftr-353	3051	1	ninth	ORDINAL
ftr-353	3052	1	2	CARDINAL
ftr-353	3052	2	irs	ORG
ftr-353	3053	1	reg-111833-99	DATE
ftr-353	3054	1	section 7430	LAW
ftr-353	3054	2	74	CARDINAL
ftr-353	3055	1	the treasury department	ORG
ftr-353	3055	2	229	CARDINAL
ftr-353	3055	3	florida	GPE
ftr-353	3056	1	10	CARDINAL
ftr-353	3056	2	7430	DATE
ftr-353	3056	3	1997	DATE
ftr-353	3056	4	irs	ORG
ftr-353	3056	5	1998	DATE
ftr-353	3058	1	1	CARDINAL
ftr-353	3058	2	ninety days	DATE
ftr-353	3058	3	irs	ORG
ftr-353	3058	4	irs	ORG
ftr-353	3059	1	2	CARDINAL
ftr-353	3059	2	ninety days	DATE
ftr-353	3059	3	irs	ORG
ftr-353	3060	1	3	CARDINAL
ftr-353	3061	1	4	CARDINAL
ftr-353	3062	1	5	CARDINAL
ftr-353	3063	1	6	CARDINAL
ftr-353	3063	2	7430	DATE
ftr-353	3063	3	irs	ORG
ftr-353	3063	4	1998	DATE
ftr-353	3063	5	hourly	TIME
ftr-353	3063	6	125	MONEY
ftr-353	3063	7	hourly	TIME
ftr-353	3063	8	irs	ORG
ftr-353	3063	9	irs	ORG
ftr-353	3063	10	irs	ORG
ftr-353	3063	11	first	ORDINAL
ftr-353	3063	12	30-day	DATE
ftr-353	3063	13	the date of	DATE
ftr-353	3063	14	30day	CARDINAL
ftr-353	3063	15	at least one	CARDINAL
ftr-353	3063	16	irs	ORG
ftr-353	3064	1	2009	DATE
ftr-353	3065	1	e. statute	PERSON
ftr-353	3065	2	1	CARDINAL
ftr-353	3066	1	irs	ORG
ftr-353	3067	1	leonard v. united states	PERSON
ftr-353	3067	2	85	CARDINAL
ftr-353	3069	1	435	CARDINAL
ftr-353	3069	2	1/30/09	CARDINAL
ftr-353	3070	1	feb. 29	DATE
ftr-353	3070	2	the following week	DATE
ftr-353	3070	3	2010	DATE
ftr-353	3070	4	230	CARDINAL
ftr-353	3070	5	feb. 6	DATE
ftr-353	3070	6	two years of the date of the feb. 6	DATE
ftr-353	3071	1	2	CARDINAL
ftr-353	3071	2	the six year	DATE
ftr-353	3071	3	20 percent	PERCENT
ftr-353	3072	1	benson v. commissioner	PERSON
ftr-353	3072	2	560	CARDINAL
ftr-353	3072	3	1133	CARDINAL
ftr-353	3072	4	9th	ORDINAL
ftr-353	3073	1	3/31/09	CARDINAL
ftr-353	3073	2	aff’g t.c.	PERSON
ftr-353	3074	1	2006-55	DATE
ftr-353	3074	2	3/27/06	CARDINAL
ftr-353	3075	1	six-year	DATE
ftr-353	3076	1	3	CARDINAL
ftr-353	3077	1	section 6501(e)(1	LAW
ftr-353	3077	2	three-year	DATE
ftr-353	3077	3	six years	DATE
ftr-353	3077	4	25 percent	PERCENT
ftr-353	3078	1	section 6229(c)(2	LAW
ftr-353	3078	2	6229(a	CARDINAL
ftr-353	3079	1	the six year	DATE
ftr-353	3081	1	bakersfield	GPE
ftr-353	3081	2	128	CARDINAL
ftr-353	3081	3	207 (	CARDINAL
ftr-353	3081	4	6/14/07	CARDINAL
ftr-353	3081	5	1231	CARDINAL
ftr-353	3082	1	supreme court	ORG
ftr-353	3082	2	6501(e	CARDINAL
ftr-353	3082	3	the 1939	DATE
ftr-353	3083	1	357	CARDINAL
ftr-353	3083	2	1958	DATE
ftr-353	3083	3	six-year	DATE
ftr-353	3083	4	6229(c)(2	CARDINAL
ftr-353	3083	5	the six year	DATE
ftr-353	3083	6	6229(c)(2	CARDINAL
ftr-353	3084	1	ninth	ORDINAL
ftr-353	3084	2	bakersfield	GPE
ftr-353	3085	1	bakersfield	GPE
ftr-353	3085	2	568	CARDINAL
ftr-353	3085	3	767	CARDINAL
ftr-353	3085	4	9th	ORDINAL
ftr-353	3086	1	6/17/09	CARDINAL
ftr-353	3087	1	ninth	ORDINAL
ftr-353	3087	2	the tax court	ORG
ftr-353	3088	1	irs	ORG
ftr-353	3089	1	231	CARDINAL
ftr-353	3089	2	florida	GPE
ftr-353	3090	1	10	CARDINAL
ftr-353	3091	1	united states	GPE
ftr-353	3091	2	77	DATE
ftr-353	3093	1	505	CARDINAL
ftr-353	3093	2	7/17/07	CARDINAL
ftr-353	3094	1	allegra	ORG
ftr-353	3094	2	6501(e	CARDINAL
ftr-353	3094	3	6-year	DATE
ftr-353	3095	1	357	CARDINAL
ftr-353	3095	2	1958	DATE
ftr-353	3096	1	section 6501(e	LAW
ftr-353	3096	2	bakersfield	GPE
ftr-353	3096	3	71	CARDINAL
ftr-353	3098	1	324	CARDINAL
ftr-353	3098	2	2006	DATE
ftr-353	3098	3	6229	DATE
ftr-353	3098	4	6501	CARDINAL
ftr-353	3099	1	florida	GPE
ftr-353	3100	1	brandon ridge	PERSON
ftr-353	3100	2	v. united states	GPE
ftr-353	3100	3	100	CARDINAL
ftr-353	3100	4	2007-5347	DATE
ftr-353	3100	5	m.d	GPE
ftr-353	3100	6	fla	GPE
ftr-353	3102	1	bakersfield	GPE
ftr-353	3102	2	6501(e	CARDINAL
ftr-353	3102	3	6-year	DATE
ftr-353	3104	1	357	CARDINAL
ftr-353	3104	2	1958	DATE
ftr-353	3105	1	6501(e)(1)(a)(i	CARDINAL
ftr-353	3107	1	irs	ORG
ftr-353	3109	1	florida	GPE
ftr-353	3110	1	salman ranch ltd.	ORG
ftr-353	3111	1	v. united states	GPE
ftr-353	3111	2	79	CARDINAL
ftr-353	3113	1	189	CARDINAL
ftr-353	3114	1	miller	PERSON
ftr-353	3114	2	bakersfield	GPE
ftr-353	3114	3	6501(e	CARDINAL
ftr-353	3114	4	6-year	DATE
ftr-353	3115	1	miller	PERSON
ftr-353	3115	2	2010	DATE
ftr-353	3115	3	232	CARDINAL
ftr-353	3116	1	brandon ridge	GPE
ftr-353	3116	2	miller	PERSON
ftr-353	3116	3	357	CARDINAL
ftr-353	3116	4	1958	DATE
ftr-353	3118	1	irs	ORG
ftr-353	3120	1	salman ranch	PERSON
ftr-353	3120	2	bakersfield	GPE
ftr-353	3120	3	brandon ridge	PERSON
ftr-353	3121	1	miller	PERSON
ftr-353	3122	1	salman ranch ltd.	ORG
ftr-353	3123	1	v. united states	GPE
ftr-353	3123	2	573	CARDINAL
ftr-353	3123	3	1362	CARDINAL
ftr-353	3123	4	fed	ORG
ftr-353	3123	5	cir.	ORG
ftr-353	3125	1	357	CARDINAL
ftr-353	3125	2	1958	DATE
ftr-353	3125	3	schall	PERSON
ftr-353	3125	4	2	CARDINAL
ftr-353	3126	1	six-year	DATE
ftr-353	3126	2	three-year	DATE
ftr-353	3127	1	newman	PERSON
ftr-353	3128	1	second	ORDINAL
ftr-353	3129	1	united states	GPE
ftr-353	3129	2	599	CARDINAL
ftr-353	3129	3	f. supp	PERSON
ftr-353	3130	1	2d 678	CARDINAL
ftr-353	3130	2	e.d. n.c	ORG
ftr-353	3130	3	10/21/08	CARDINAL
ftr-353	3131	1	6501(e	CARDINAL
ftr-353	3131	2	25 percent	PERCENT
ftr-353	3132	1	bakersfield	GPE
ftr-353	3134	1	133	CARDINAL
ftr-353	3135	1	1	CARDINAL
ftr-353	3136	1	jenkens & gilchrist	ORG
ftr-353	3137	1	three-year	DATE
ftr-353	3137	2	irs	ORG
ftr-353	3137	3	six-year	DATE
ftr-353	3137	4	6501(e)(1	CARDINAL
ftr-353	3137	5	233	CARDINAL
ftr-353	3137	6	florida	GPE
ftr-353	3138	1	10	CARDINAL
ftr-353	3138	2	25 percent	PERCENT
ftr-353	3139	1	988	CARDINAL
ftr-353	3142	1	irs	ORG
ftr-353	3143	1	6501(e)(1)(a)(ii	CARDINAL
ftr-353	3143	2	irs	ORG
ftr-353	3144	1	haines	PERSON
ftr-353	3145	1	beard v. commissioner	PERSON
ftr-353	3145	2	t.c.	PERSON
ftr-353	3146	1	2009	CARDINAL
ftr-353	3146	2	184	CARDINAL
ftr-353	3147	1	treasury	ORG
ftr-353	3147	2	haines	PERSON
ftr-353	3148	1	treasury	ORG
ftr-353	3149	1	bakersfield	GPE
ftr-353	3149	2	568	CARDINAL
ftr-353	3149	3	767	CARDINAL
ftr-353	3149	4	9th	ORDINAL
ftr-353	3150	1	6/17/09	CARDINAL
ftr-353	3150	2	salman ranch ltd	ORG
ftr-353	3151	1	v. united states	GPE
ftr-353	3151	2	573	CARDINAL
ftr-353	3151	3	1362	CARDINAL
ftr-353	3151	4	fed	ORG
ftr-353	3151	5	cir.	ORG
ftr-353	3153	1	irs	ORG
ftr-353	3154	1	intermountain insurance service	ORG
ftr-353	3154	2	vail v. commissioner	ORG
ftr-353	3154	3	t.c.	PERSON
ftr-353	3155	1	2009	CARDINAL
ftr-353	3155	2	195	CARDINAL
ftr-353	3155	3	9/1/09	CARDINAL
ftr-353	3156	1	wherry	PERSON
ftr-353	3156	2	bakersfield	GPE
ftr-353	3156	3	128	CARDINAL
ftr-353	3156	4	207	CARDINAL
ftr-353	3156	5	2007	DATE
ftr-353	3156	6	the six year	DATE
ftr-353	3157	1	irs	ORG
ftr-353	3158	1	t.d	PERSON
ftr-353	3158	2	74	CARDINAL
ftr-353	3158	3	49321	DATE
ftr-353	3158	4	9/24/09	CARDINAL
ftr-353	3161	1	301.6229(c)(2)-1	CARDINAL
ftr-353	3161	2	301.6501(e)-1	CARDINAL
ftr-353	3162	1	2010	DATE
ftr-353	3162	2	234	CARDINAL
ftr-353	3163	1	section 6229(c)(2	LAW
ftr-353	3164	1	irs	ORG
ftr-353	3165	1	utam, ltd.	ORG
ftr-353	3166	1	t.c.	PERSON
ftr-353	3167	1	2009	CARDINAL
ftr-353	3167	2	253	CARDINAL
ftr-353	3168	1	kroupa	PERSON
ftr-353	3168	2	bakersfield	GPE
ftr-353	3168	3	six years	DATE
ftr-353	3168	4	6229(c)(2	CARDINAL
ftr-353	3168	5	more than 25 percent	PERCENT
ftr-353	3169	1	•	CARDINAL
ftr-353	3171	1	301.6229(c)(2)-1	CARDINAL
ftr-353	3171	2	301.6501(e)1	CARDINAL
ftr-353	3171	3	1999	DATE
ftr-353	3172	1	4	CARDINAL
ftr-353	3173	1	section 6011, reg-160871-04	LAW
ftr-353	3173	2	74	CARDINAL
ftr-353	3174	1	treasury	ORG
ftr-353	3174	2	one year	DATE
ftr-353	3174	3	the earlier of (1	DATE
ftr-353	3174	4	2	CARDINAL
ftr-353	3174	5	6111	DATE
ftr-353	3174	6	irs	ORG
ftr-353	3175	1	6011	CARDINAL
ftr-353	3177	1	5	CARDINAL
ftr-353	3178	1	235	CARDINAL
ftr-353	3178	2	florida	GPE
ftr-353	3179	1	10	CARDINAL
ftr-353	3180	1	blak investments	ORG
ftr-353	3180	2	133	CARDINAL
ftr-353	3181	1	19	CARDINAL
ftr-353	3181	2	12/23/09	DATE
ftr-353	3181	3	12	CARDINAL
ftr-353	3182	1	december 2001	DATE
ftr-353	3182	2	january 2002	DATE
ftr-353	3182	3	first	ORDINAL
ftr-353	3182	4	2/28/03	CARDINAL
ftr-353	3183	1	1.6011-4	CARDINAL
ftr-353	3184	1	2001	DATE
ftr-353	3184	2	2002	DATE
ftr-353	3186	1	2002	DATE
ftr-353	3186	2	2002	DATE
ftr-353	3186	3	october 15, 2003	DATE
ftr-353	3187	1	irs	ORG
ftr-353	3187	2	october 13, 2006	DATE
ftr-353	3188	1	section 6501(c)(10	LAW
ftr-353	3188	2	american	NORP
ftr-353	3188	3	2004	DATE
ftr-353	3189	1	section 6707a	DATE
ftr-353	3189	2	6707a(c	CARDINAL
ftr-353	3189	3	10/22/04	CARDINAL
ftr-353	3191	1	1.6011-4	CARDINAL
ftr-353	3193	1	1.6011-4	CARDINAL
ftr-353	3193	2	first	ORDINAL
ftr-353	3193	3	2000	DATE
ftr-353	3194	1	haines	PERSON
ftr-353	3194	2	first	ORDINAL
ftr-353	3194	3	rhone-poulenc surfactants & specialties	ORG
ftr-353	3194	4	l.p.	GPE
ftr-353	3194	5	114	CARDINAL
ftr-353	3194	6	533	CARDINAL
ftr-353	3194	7	2000	DATE
ftr-353	3194	8	249	CARDINAL
ftr-353	3194	9	175	CARDINAL
ftr-353	3194	10	3d	CARDINAL
ftr-353	3194	11	2001	DATE
ftr-353	3194	12	curr	ORG
ftr-353	3194	13	t.c.	PERSON
ftr-353	3195	1	2007	DATE
ftr-353	3195	2	579	CARDINAL
ftr-353	3195	3	391(5th	CARDINAL
ftr-353	3196	1	2009	DATE
ftr-353	3197	1	two	CARDINAL
ftr-353	3197	2	10/22/04	TIME
ftr-353	3198	1	10/22/04	CARDINAL
ftr-353	3198	2	§ 6707a	DATE
ftr-353	3203	1	1.6011-4	CARDINAL
ftr-353	3203	2	2001	DATE
ftr-353	3203	3	2002	DATE
ftr-353	3204	1	12866	DATE
ftr-353	3204	2	2010	DATE
ftr-353	3204	3	236	CARDINAL
ftr-353	3205	1	6501(c)(10	CARDINAL
ftr-353	3205	2	one year	DATE
ftr-353	3206	1	•	CARDINAL
ftr-353	3206	2	halpern	PERSON
ftr-353	3206	3	foley	PERSON
ftr-353	3206	4	holmes	PERSON
ftr-353	3208	1	f. liens	PERSON
ftr-353	3208	2	1	CARDINAL
ftr-353	3209	1	each year	DATE
ftr-353	3211	1	taylor v. commissioner	PERSON
ftr-353	3211	2	t.c.	PERSON
ftr-353	3212	1	2009-27	DATE
ftr-353	3213	1	koko taylor	PERSON
ftr-353	3213	2	several years	DATE
ftr-353	3214	1	irs	ORG
ftr-353	3215	1	irs	ORG
ftr-353	3218	1	each year	DATE
ftr-353	3220	1	1998, 2000	DATE
ftr-353	3220	2	2001	DATE
ftr-353	3220	3	237	CARDINAL
ftr-353	3220	4	florida	GPE
ftr-353	3221	1	10	CARDINAL
ftr-353	3223	1	2.	CARDINAL
ftr-353	3223	2	first	ORDINAL
ftr-353	3224	1	pennoni v. united states	PERSON
ftr-353	3224	2	79	CARDINAL
ftr-353	3226	1	552	CARDINAL
ftr-353	3226	2	12/4/07	CARDINAL
ftr-353	3227	1	irs	ORG
ftr-353	3227	2	17,764	MONEY
ftr-353	3228	1	irs	ORG
ftr-353	3228	2	2,801	MONEY
ftr-353	3228	3	80,166	MONEY
ftr-353	3229	1	irs	ORG
ftr-353	3232	1	six-year	DATE
ftr-353	3233	1	second	ORDINAL
ftr-353	3233	2	irs	ORG
ftr-353	3234	1	pennoni v. united states	PERSON
ftr-353	3234	2	86	CARDINAL
ftr-353	3236	1	351	CARDINAL
ftr-353	3236	2	2/26/09	CARDINAL
ftr-353	3237	1	firestone	ORG
ftr-353	3237	2	united states	GPE
ftr-353	3237	3	elkhorn	GPE
ftr-353	3237	4	553	CARDINAL
ftr-353	3237	5	1 (2008	DATE
ftr-353	3237	6	7422	DATE
ftr-353	3237	7	irs	ORG
ftr-353	3238	1	irs	ORG
ftr-353	3239	1	2010	DATE
ftr-353	3239	2	238	CARDINAL
ftr-353	3242	1	travis county	GPE
ftr-353	3242	2	united states	GPE
ftr-353	3242	3	86	CARDINAL
ftr-353	3244	1	518	CARDINAL
ftr-353	3244	2	2/27/09	CARDINAL
ftr-353	3245	1	scott	PERSON
ftr-353	3245	2	firestone	ORG
ftr-353	3245	3	irs	ORG
ftr-353	3247	1	3	CARDINAL
ftr-353	3247	2	cdp	ORG
ftr-353	3248	1	mason	PERSON
ftr-353	3248	2	132	CARDINAL
ftr-353	3250	1	14	CARDINAL
ftr-353	3251	1	cdp	ORG
ftr-353	3251	2	6672	DATE
ftr-353	3252	1	cdp	ORG
ftr-353	3252	2	cdp	ORG
ftr-353	3252	3	irs	ORG
ftr-353	3252	4	6672	DATE
ftr-353	3254	1	cdp	ORG
ftr-353	3255	1	6672	DATE
ftr-353	3258	1	irs	ORG
ftr-353	3258	2	lien	PERSON
ftr-353	3259	1	4.	CARDINAL
ftr-353	3260	1	brandon v. commissioner	PERSON
ftr-353	3260	2	133	CARDINAL
ftr-353	3261	1	4	CARDINAL
ftr-353	3262	1	foley	PERSON
ftr-353	3262	2	lien	PERSON
ftr-353	3263	1	6321	DATE
ftr-353	3264	1	239	CARDINAL
ftr-353	3264	2	florida	GPE
ftr-353	3266	1	10	CARDINAL
ftr-353	3266	2	irs	ORG
ftr-353	3266	3	lien	PERSON
ftr-353	3267	1	5	CARDINAL
ftr-353	3268	1	vinatieri v. commissioner	ORG
ftr-353	3268	2	133	CARDINAL
ftr-353	3270	1	16	CARDINAL
ftr-353	3270	2	12/21/09	CARDINAL
ftr-353	3271	1	irs	ORG
ftr-353	3272	1	irs	ORG
ftr-353	3272	2	several years	DATE
ftr-353	3273	1	cdp	ORG
ftr-353	3273	2	dawson	PERSON
ftr-353	3273	3	irs	ORG
ftr-353	3274	1	section 6343(a)(1	LAW
ftr-353	3274	2	irs	ORG
ftr-353	3276	1	301.6343-1(b)(4	DATE
ftr-353	3277	1	irs	ORG
ftr-353	3278	1	dawson	PERSON
ftr-353	3278	2	irs	ORG
ftr-353	3279	1	•	CARDINAL
ftr-353	3279	2	irs	ORG
ftr-353	3279	3	cnc	ORG
ftr-353	3280	1	6	CARDINAL
ftr-353	3281	1	tuesday	DATE
ftr-353	3281	2	today	DATE
ftr-353	3282	1	t.d	PERSON
ftr-353	3282	2	9473	DATE
ftr-353	3282	3	74	CARDINAL
ftr-353	3283	1	the treasury department	ORG
ftr-353	3284	1	301.6159-1	CARDINAL
ftr-353	3284	2	irs	ORG
ftr-353	3284	3	irs	ORG
ftr-353	3284	4	irs	ORG
ftr-353	3285	1	irs	ORG
ftr-353	3285	2	every two years	DATE
ftr-353	3286	1	irs	ORG
ftr-353	3287	1	irs	ORG
ftr-353	3287	2	2010	DATE
ftr-353	3287	3	240	CARDINAL
ftr-353	3287	4	at least 30 days	DATE
ftr-353	3287	5	irs	ORG
ftr-353	3289	1	irs	ORG
ftr-353	3290	1	30 days	DATE
ftr-353	3291	1	7	CARDINAL
ftr-353	3292	1	severo v. commissioner	ORG
ftr-353	3292	2	586	CARDINAL
ftr-353	3292	3	1213	CARDINAL
ftr-353	3292	4	9th	ORDINAL
ftr-353	3293	1	11/20/09	CARDINAL
ftr-353	3293	2	aff’g	CARDINAL
ftr-353	3293	3	129 t.c	QUANTITY
ftr-353	3293	4	160	CARDINAL
ftr-353	3294	1	section 6503(h	LAW
ftr-353	3294	2	the date six months	DATE
ftr-353	3296	1	8	CARDINAL
ftr-353	3296	2	cdp	ORG
ftr-353	3297	1	michael v. commissioner	PERSON
ftr-353	3297	2	133	CARDINAL
ftr-353	3299	1	10	CARDINAL
ftr-353	3300	1	6694	DATE
ftr-353	3300	2	cdp	ORG
ftr-353	3302	1	60-day	DATE
ftr-353	3302	2	irs	ORG
ftr-353	3303	1	irs	ORG
ftr-353	3304	1	1	CARDINAL
ftr-353	3306	1	130 t.c	QUANTITY
ftr-353	3306	2	115	CARDINAL
ftr-353	3306	3	5/15/08	CARDINAL
ftr-353	3306	4	2	CARDINAL
ftr-353	3307	1	haines	PERSON
ftr-353	3307	2	ewing v. commissioner	PERSON
ftr-353	3307	3	122 t.c	QUANTITY
ftr-353	3307	4	32 (2004	DATE
ftr-353	3307	5	439	CARDINAL
ftr-353	3307	6	9th	ORDINAL
ftr-353	3307	7	2006	DATE
ftr-353	3307	8	1	CARDINAL
ftr-353	3307	9	irs	ORG
ftr-353	3307	10	241	CARDINAL
ftr-353	3307	11	florida	GPE
ftr-353	3308	1	10	CARDINAL
ftr-353	3308	2	2	CARDINAL
ftr-353	3309	1	irs	ORG
ftr-353	3309	2	eighth	ORDINAL
ftr-353	3309	3	robinette v. commissioner	PERSON
ftr-353	3309	4	439	CARDINAL
ftr-353	3309	5	455	CARDINAL
ftr-353	3309	6	8th	ORDINAL
ftr-353	3309	7	2006	DATE
ftr-353	3309	8	123	CARDINAL
ftr-353	3309	9	2004	DATE
ftr-353	3310	1	haines	PERSON
ftr-353	3310	2	robinette	PERSON
ftr-353	3310	3	cdp	ORG
ftr-353	3312	1	irs	ORG
ftr-353	3313	1	132	CARDINAL
ftr-353	3314	1	no. 11	CARDINAL
ftr-353	3314	2	4/23/09	CARDINAL
ftr-353	3315	1	130 t.c	QUANTITY
ftr-353	3315	2	115	CARDINAL
ftr-353	3315	3	2008	DATE
ftr-353	3315	4	irs	ORG
ftr-353	3316	1	haines	PERSON
ftr-353	3316	2	eight	CARDINAL
ftr-353	3316	3	two	CARDINAL
ftr-353	3317	1	jonson v. commissioner	PERSON
ftr-353	3317	2	118	CARDINAL
ftr-353	3317	3	106 (2002	DATE
ftr-353	3317	4	aff’d	ORG
ftr-353	3317	5	353	CARDINAL
ftr-353	3317	6	10th	ORDINAL
ftr-353	3317	7	2003	DATE
ftr-353	3317	8	butler v. commissioner	PERSON
ftr-353	3317	9	114	CARDINAL
ftr-353	3317	10	276	CARDINAL
ftr-353	3317	11	2000	DATE
ftr-353	3319	1	six	CARDINAL
ftr-353	3319	2	two	CARDINAL
ftr-353	3320	1	eleventh	ORDINAL
ftr-353	3320	2	irs	ORG
ftr-353	3321	1	v. neal	PERSON
ftr-353	3321	2	557	CARDINAL
ftr-353	3321	3	1262	CARDINAL
ftr-353	3321	4	11th	ORDINAL
ftr-353	3322	1	2/10/09	CARDINAL
ftr-353	3322	2	2-1	DATE
ftr-353	3323	1	wilson	PERSON
ftr-353	3323	2	eleventh	ORDINAL
ftr-353	3323	3	irs	ORG
ftr-353	3324	1	ewing v. commissioner	PERSON
ftr-353	3324	2	122 t.c	QUANTITY
ftr-353	3324	3	32 (2004	DATE
ftr-353	3324	4	439	CARDINAL
ftr-353	3324	5	9th	ORDINAL
ftr-353	3324	6	2006	DATE
ftr-353	3324	7	130 t.c	QUANTITY
ftr-353	3324	8	115	CARDINAL
ftr-353	3324	9	2008	DATE
ftr-353	3324	10	2010	DATE
ftr-353	3324	11	242	CARDINAL
ftr-353	3325	1	section 6015(e	DATE
ftr-353	3325	2	irs	ORG
ftr-353	3325	3	irs	ORG
ftr-353	3326	1	6015	DATE
ftr-353	3326	2	irs	ORG
ftr-353	3328	1	congress	ORG
ftr-353	3329	1	559	CARDINAL
ftr-353	3329	2	section 6015	LAW
ftr-353	3331	1	•	CARDINAL
ftr-353	3332	1	•	CARDINAL
ftr-353	3333	1	•	CARDINAL
ftr-353	3334	1	tjoflat	PERSON
ftr-353	3335	1	today	DATE
ftr-353	3335	2	second	ORDINAL
ftr-353	3338	1	irs	ORG
ftr-353	3341	1	2	CARDINAL
ftr-353	3341	2	congress	ORG
ftr-353	3342	1	243	CARDINAL
ftr-353	3342	2	florida	GPE
ftr-353	3343	1	10	CARDINAL
ftr-353	3343	2	132	CARDINAL
ftr-353	3344	1	3	CARDINAL
ftr-353	3344	2	2/12/09	CARDINAL
ftr-353	3345	1	6015(f	CARDINAL
ftr-353	3346	1	april 2007	DATE
ftr-353	3346	2	irs	ORG
ftr-353	3347	1	irs	ORG
ftr-353	3348	1	congress	ORG
ftr-353	3348	2	6015	DATE
ftr-353	3348	3	6015(f	CARDINAL
ftr-353	3348	4	december 20, 2006	DATE
ftr-353	3349	1	irs	ORG
ftr-353	3349	2	30 days	DATE
ftr-353	3351	1	holmes	PERSON
ftr-353	3351	2	more than 90 days	DATE
ftr-353	3351	3	irs	ORG
ftr-353	3352	1	90-day	DATE
ftr-353	3352	2	irs	ORG
ftr-353	3353	1	december 20, 2006	DATE
ftr-353	3354	1	the last day	DATE
ftr-353	3355	1	3	CARDINAL
ftr-353	3358	1	lantz v. commissioner	PERSON
ftr-353	3358	2	132	CARDINAL
ftr-353	3359	1	8 (	CARDINAL
ftr-353	3359	2	12	CARDINAL
ftr-353	3360	1	irs	ORG
ftr-353	3360	2	two years	DATE
ftr-353	3360	3	irs	ORG
ftr-353	3360	4	first	ORDINAL
ftr-353	3361	1	1.6015-5(b)(1	CARDINAL
ftr-353	3362	1	irs	ORG
ftr-353	3363	1	eleven	CARDINAL
ftr-353	3363	2	four	CARDINAL
ftr-353	3364	1	1.6015-5(b)(1	CARDINAL
ftr-353	3365	1	chevron	ORG
ftr-353	3365	2	u.s.a., inc.	ORG
ftr-353	3366	1	council, inc.	ORG
ftr-353	3366	2	467	CARDINAL
ftr-353	3366	3	837	CARDINAL
ftr-353	3366	4	1984	DATE
ftr-353	3366	5	seventh	ORDINAL
ftr-353	3366	6	& cas. co.	ORG
ftr-353	3366	7	united states	GPE
ftr-353	3366	8	142	CARDINAL
ftr-353	3366	9	973	CARDINAL
ftr-353	3366	10	979	CARDINAL
ftr-353	3366	11	7th	ORDINAL
ftr-353	3366	12	1998	DATE
ftr-353	3366	13	irs	ORG
ftr-353	3366	14	chevron	ORG
ftr-353	3367	1	1.6015-5	CARDINAL
ftr-353	3368	1	two-year	DATE
ftr-353	3368	2	2010	DATE
ftr-353	3368	3	244	CARDINAL
ftr-353	3369	1	congress	ORG
ftr-353	3369	2	one	CARDINAL
ftr-353	3370	1	2-year	DATE
ftr-353	3370	2	congress	ORG
ftr-353	3371	1	congress	ORG
ftr-353	3371	2	first	ORDINAL
ftr-353	3371	3	chevron	ORG
ftr-353	3372	1	congress	ORG
ftr-353	3372	2	2-year	DATE
ftr-353	3373	1	congress	ORG
ftr-353	3373	2	congress	ORG
ftr-353	3373	3	section 6015(b	LAW
ftr-353	3374	1	irs	ORG
ftr-353	3376	1	irs	ORG
ftr-353	3377	1	mannella v. commissioner	PERSON
ftr-353	3377	2	132	CARDINAL
ftr-353	3379	1	10	CARDINAL
ftr-353	3380	1	irs	ORG
ftr-353	3380	2	cdp	ORG
ftr-353	3380	3	6/4/04	CARDINAL
ftr-353	3381	1	11/1/06	DATE
ftr-353	3381	2	more than two years later	DATE
ftr-353	3381	3	6015	DATE
ftr-353	3381	4	irs	ORG
ftr-353	3383	1	haines	PERSON
ftr-353	3383	2	2-year	DATE
ftr-353	3385	1	lantz	PERSON
ftr-353	3385	2	132	CARDINAL
ftr-353	3386	1	8 (4/7/09	CARDINAL
ftr-353	3387	1	1.6015-5(b)(1	CARDINAL
ftr-353	3387	2	two years	DATE
ftr-353	3387	3	irs	ORG
ftr-353	3387	4	first	ORDINAL
ftr-353	3388	1	245	CARDINAL
ftr-353	3388	2	florida	GPE
ftr-353	3389	1	10	CARDINAL
ftr-353	3389	2	4	CARDINAL
ftr-353	3390	1	phemister v. commissioner	PERSON
ftr-353	3390	2	t.c.	PERSON
ftr-353	3391	1	2009	CARDINAL
ftr-353	3391	2	201	CARDINAL
ftr-353	3397	1	h. miscellaneous 1	PERSON
ftr-353	3397	2	two	CARDINAL
ftr-353	3398	1	baxter v. united states	PERSON
ftr-353	3398	2	634	CARDINAL
ftr-353	3398	3	f. supp	PERSON
ftr-353	3399	1	2d 897	DATE
ftr-353	3399	2	n.d.	GPE
ftr-353	3399	3	6/25/09	CARDINAL
ftr-353	3400	1	one	CARDINAL
ftr-353	3400	2	§ 7212(a	ORG
ftr-353	3400	3	more than $550,000	MONEY
ftr-353	3400	4	576,000	MONEY
ftr-353	3400	5	$5.1 million	MONEY
ftr-353	3401	1	$5.1 million	MONEY
ftr-353	3401	2	2005	DATE
ftr-353	3401	3	576,000	MONEY
ftr-353	3401	4	$5.1 million	MONEY
ftr-353	3403	1	2255	CARDINAL
ftr-353	3403	2	two	CARDINAL
ftr-353	3404	1	2	CARDINAL
ftr-353	3406	1	the supreme court	ORG
ftr-353	3407	1	545	CARDINAL
ftr-353	3407	2	943	CARDINAL
ftr-353	3407	3	fed	ORG
ftr-353	3407	4	cir	ORG
ftr-353	3408	1	10/30/08	CARDINAL
ftr-353	3408	2	9-3	CARDINAL
ftr-353	3409	1	2010	DATE
ftr-353	3410	1	246	CARDINAL
ftr-353	3410	2	129	CARDINAL
ftr-353	3410	3	s. ct	PERSON
ftr-353	3410	4	2735	CARDINAL
ftr-353	3411	1	michel	PERSON
ftr-353	3415	1	3	CARDINAL
ftr-353	3417	1	ir-2009	ORG
ftr-353	3418	1	irs	ORG
ftr-353	3418	2	two	CARDINAL
ftr-353	3419	1	irs	ORG
ftr-353	3419	2	irs	ORG
ftr-353	3420	1	4	CARDINAL
ftr-353	3421	1	mchan	ORG
ftr-353	3421	2	558	CARDINAL
ftr-353	3421	3	326	CARDINAL
ftr-353	3421	4	4th	ORDINAL
ftr-353	3422	1	2/27/09	CARDINAL
ftr-353	3423	1	irs	ORG
ftr-353	3424	1	first	ORDINAL
ftr-353	3424	2	second	ORDINAL
ftr-353	3425	1	5	CARDINAL
ftr-353	3427	1	zigmont	PERSON
ftr-353	3427	2	t.c.	PERSON
ftr-353	3428	1	2009	CARDINAL
ftr-353	3428	2	3/5/09	CARDINAL
ftr-353	3429	1	irs	ORG
ftr-353	3429	2	3406	CARDINAL
ftr-353	3431	1	cdp	ORG
ftr-353	3431	2	6330(e)(1	CARDINAL
ftr-353	3432	1	6	CARDINAL
ftr-353	3432	2	two	CARDINAL
ftr-353	3433	1	ferguson	PERSON
ftr-353	3433	2	568	CARDINAL
ftr-353	3433	3	498	CARDINAL
ftr-353	3433	4	5th	ORDINAL
ftr-353	3434	1	5/12/09	CARDINAL
ftr-353	3434	2	aff’g t.c.	PERSON
ftr-353	3435	1	2006-32	DATE
ftr-353	3436	1	irs	ORG
ftr-353	3436	2	a year	DATE
ftr-353	3437	1	247	CARDINAL
ftr-353	3437	2	florida	GPE
ftr-353	3438	1	10	CARDINAL
ftr-353	3439	1	7	CARDINAL
ftr-353	3440	1	mark everson	PERSON
ftr-353	3440	2	the american red cross	ORG
ftr-353	3440	3	2007	DATE
ftr-353	3441	1	tnt	ORG
ftr-353	3441	2	76-1	CARDINAL
ftr-353	3441	3	4/19/07	CARDINAL
ftr-353	3442	1	irs	ORG
ftr-353	3443	1	irs	ORG
ftr-353	3444	1	brown	PERSON
ftr-353	3444	2	linda	PERSON
ftr-353	3445	1	2007	DATE
ftr-353	3445	2	146-2	MONEY
ftr-353	3446	1	the red cross	ORG
ftr-353	3446	2	mark everson	PERSON
ftr-353	3447	1	everson	PERSON
ftr-353	3448	1	mark everson	PERSON
ftr-353	3448	2	red cross	ORG
ftr-353	3448	3	november 27, 2007	DATE
ftr-353	3448	4	the red cross board	ORG
ftr-353	3449	1	irs	ORG
ftr-353	3449	2	everson	PERSON
ftr-353	3451	1	mark everson	PERSON
ftr-353	3451	2	alliantgroup	ORG
ftr-353	3452	1	2009	DATE
ftr-353	3452	2	148-3	CARDINAL
ftr-353	3453	1	mark everson	PERSON
ftr-353	3453	2	alliantgroup	ORG
ftr-353	3454	1	irs	ORG
ftr-353	3454	2	irs	ORG
ftr-353	3455	1	8.	CARDINAL
ftr-353	3456	1	two	CARDINAL
ftr-353	3456	2	irs	ORG
ftr-353	3457	1	frank sawyer trust of	ORG
ftr-353	3457	2	may 1992	DATE
ftr-353	3457	3	133	CARDINAL
ftr-353	3458	1	3 (	CARDINAL
ftr-353	3459	1	four	CARDINAL
ftr-353	3461	1	irs	ORG
ftr-353	3462	1	irs	ORG
ftr-353	3463	1	four	CARDINAL
ftr-353	3463	2	irs	ORG
ftr-353	3464	1	2010	DATE
ftr-353	3464	2	248	CARDINAL
ftr-353	3464	3	four	CARDINAL
ftr-353	3465	1	irs	ORG
ftr-353	3471	1	irs	ORG
ftr-353	3472	1	irs	ORG
ftr-353	3473	1	9	CARDINAL
ftr-353	3474	1	ron lykins	PERSON
ftr-353	3475	1	133	CARDINAL
ftr-353	3476	1	5	CARDINAL
ftr-353	3477	1	1999	DATE
ftr-353	3477	2	2000	DATE
ftr-353	3477	3	ron lykins	PERSON
ftr-353	3478	1	t.c.	PERSON
ftr-353	3479	1	2006-35	DATE
ftr-353	3480	1	2001	DATE
ftr-353	3480	2	nol	ORG
ftr-353	3480	3	1999	DATE
ftr-353	3480	4	2000	DATE
ftr-353	3480	5	irs	ORG
ftr-353	3481	1	nol	PRODUCT
ftr-353	3481	2	2001	DATE
ftr-353	3482	1	irs	ORG
ftr-353	3482	2	nol	ORG
ftr-353	3482	3	nol	ORG
ftr-353	3482	4	nol	ORG
ftr-353	3483	1	nol	ORG
ftr-353	3483	2	irs	ORG
ftr-353	3483	3	6213(b)(3	CARDINAL
ftr-353	3484	1	irs	ORG
ftr-353	3484	2	cdp	ORG
ftr-353	3485	1	cdp	ORG
ftr-353	3485	2	irs	ORG
ftr-353	3486	1	2001	DATE
ftr-353	3486	2	cdp	ORG
ftr-353	3486	3	2006	DATE
ftr-353	3486	4	irs	ORG
ftr-353	3486	5	1999	DATE
ftr-353	3486	6	2000	DATE
ftr-353	3487	1	gustafson	PERSON
ftr-353	3487	2	first	ORDINAL
ftr-353	3487	3	2001	DATE
ftr-353	3487	4	nol carryback	PERSON
ftr-353	3487	5	2001	DATE
ftr-353	3488	1	irs	ORG
ftr-353	3488	2	2001	DATE
ftr-353	3488	3	249	CARDINAL
ftr-353	3488	4	florida	GPE
ftr-353	3489	1	10	CARDINAL
ftr-353	3489	2	1999	DATE
ftr-353	3489	3	2000	DATE
ftr-353	3491	1	6212(c)(1	CARDINAL
ftr-353	3491	2	irs	ORG
ftr-353	3491	3	second	ORDINAL
ftr-353	3491	4	6213(b)(1	CARDINAL
ftr-353	3491	5	3	CARDINAL
ftr-353	3491	6	irs	ORG
ftr-353	3491	7	irs	ORG
ftr-353	3491	8	the carryback year	DATE
ftr-353	3492	1	6212(c)(1	CARDINAL
ftr-353	3492	2	irs	ORG
ftr-353	3492	3	6212(c)(1	CARDINAL
ftr-353	3492	4	§§ 6411	ORG
ftr-353	3492	5	6212(c)(1	CARDINAL
ftr-353	3492	6	6213(b)(3	CARDINAL
ftr-353	3493	1	irs	ORG
ftr-353	3493	2	2001	DATE
ftr-353	3493	3	1999	DATE
ftr-353	3493	4	2000	DATE
ftr-353	3493	5	cdp	ORG
ftr-353	3494	1	10	CARDINAL
ftr-353	3494	2	2011	DATE
ftr-353	3495	1	section 17	LAW
ftr-353	3495	2	irs	ORG
ftr-353	3495	3	12/31/10	CARDINAL
ftr-353	3495	4	ten	CARDINAL
ftr-353	3495	5	a calendar year	DATE
ftr-353	3496	1	11	CARDINAL
ftr-353	3496	2	burton kanter	PERSON
ftr-353	3498	1	t.c.	PERSON
ftr-353	3499	1	1999-407	DATE
ftr-353	3500	1	600	CARDINAL
ftr-353	3500	2	burton kanter	PERSON
ftr-353	3500	3	6653	DATE
ftr-353	3501	1	first	ORDINAL
ftr-353	3501	2	25 years ago	DATE
ftr-353	3503	1	united states	GPE
ftr-353	3503	2	649	CARDINAL
ftr-353	3503	3	471	CARDINAL
ftr-353	3503	4	7th	ORDINAL
ftr-353	3503	5	1980	DATE
ftr-353	3504	1	450	CARDINAL
ftr-353	3504	2	1000	CARDINAL
ftr-353	3504	3	1981	DATE
ftr-353	3506	1	two	CARDINAL
ftr-353	3506	2	2010	DATE
ftr-353	3506	3	250	CARDINAL
ftr-353	3506	4	dawson	PERSON
ftr-353	3507	1	kanter	ORG
ftr-353	3507	2	two	CARDINAL
ftr-353	3507	3	seventh	ORDINAL
ftr-353	3507	4	julian jacobs	PERSON
ftr-353	3507	5	peter j. panuthos	PERSON
ftr-353	3508	1	1	CARDINAL
ftr-353	3508	2	cudahy	PERSON
ftr-353	3508	3	seventh	ORDINAL
ftr-353	3508	4	kanter	PERSON
ftr-353	3510	1	2001	DATE
ftr-353	3510	2	23-31	CARDINAL
ftr-353	3510	3	4/26/00	CARDINAL
ftr-353	3510	4	2001	DATE
ftr-353	3510	5	23-30	CARDINAL
ftr-353	3510	6	8/30/00	CARDINAL
ftr-353	3511	1	ballard	ORG
ftr-353	3511	2	eleventh	ORDINAL
ftr-353	3512	1	ballard v. commissioner	ORG
ftr-353	3512	2	321	CARDINAL
ftr-353	3512	3	1037	CARDINAL
ftr-353	3512	4	11th	ORDINAL
ftr-353	3513	1	aff’g t.c.	PERSON
ftr-353	3514	1	1999-407	DATE
ftr-353	3515	1	eleventh	ORDINAL
ftr-353	3515	2	dawson	PERSON
ftr-353	3516	1	fay	PERSON
ftr-353	3516	2	dick	PERSON
ftr-353	3518	1	more than one	CARDINAL
ftr-353	3520	1	183	CARDINAL
ftr-353	3523	1	august 30, 2000	DATE
ftr-353	3524	1	183	CARDINAL
ftr-353	3525	1	another day	DATE
ftr-353	3525	2	251	CARDINAL
ftr-353	3525	3	florida	GPE
ftr-353	3526	1	10	CARDINAL
ftr-353	3527	1	kanter	PERSON
ftr-353	3527	2	seventh	ORDINAL
ftr-353	3528	1	kanter v. commissioner	ORG
ftr-353	3528	2	337	CARDINAL
ftr-353	3528	3	833	CARDINAL
ftr-353	3528	4	7th	ORDINAL
ftr-353	3529	1	2-1	DATE
ftr-353	3529	2	aff’g	CARDINAL
ftr-353	3530	1	1999-407	DATE
ftr-353	3531	1	eleventh	ORDINAL
ftr-353	3532	1	kanter	PERSON
ftr-353	3532	2	john trumball	PERSON
ftr-353	3532	3	george washington	PERSON
ftr-353	3532	4	kanter	ORG
ftr-353	3533	1	burton kanter	PERSON
ftr-353	3533	2	october 31, 2001	DATE
ftr-353	3534	1	lisle	PERSON
ftr-353	3534	2	fifth	ORDINAL
ftr-353	3535	1	lisle v. commissioner	PERSON
ftr-353	3535	2	341	CARDINAL
ftr-353	3535	3	364	CARDINAL
ftr-353	3535	4	5th	ORDINAL
ftr-353	3536	1	7/30/03	CARDINAL
ftr-353	3537	1	aff’g	CARDINAL
ftr-353	3538	1	1999-407	DATE
ftr-353	3539	1	fifth	ORDINAL
ftr-353	3539	2	higginbotham	PERSON
ftr-353	3539	3	eleventh	ORDINAL
ftr-353	3539	4	seventh	ORDINAL
ftr-353	3540	1	ginsburg	PERSON
ftr-353	3540	2	1983	DATE
ftr-353	3541	1	ballard v. commissioner	PERSON
ftr-353	3541	2	544	CARDINAL
ftr-353	3541	3	7-2	CARDINAL
ftr-353	3541	4	337	CARDINAL
ftr-353	3541	5	833	CARDINAL
ftr-353	3541	6	7th	ORDINAL
ftr-353	3542	1	7/24/03	CARDINAL
ftr-353	3542	2	321	CARDINAL
ftr-353	3542	3	1037	CARDINAL
ftr-353	3542	4	11th	ORDINAL
ftr-353	3544	1	ginsburg	PERSON
ftr-353	3545	1	•	CARDINAL
ftr-353	3545	2	justice rehnquist	PERSON
ftr-353	3545	3	justice thomas	PERSON
ftr-353	3546	1	eleventh	ORDINAL
ftr-353	3547	1	ballard v. commissioner	ORG
ftr-353	3547	2	2005	DATE
ftr-353	3548	1	¶ 50,393	CARDINAL
ftr-353	3548	2	11th	ORDINAL
ftr-353	3551	1	9/20/05	CARDINAL
ftr-353	3552	1	182	CARDINAL
ftr-353	3552	2	183	CARDINAL
ftr-353	3552	3	2010	DATE
ftr-353	3552	4	252	CARDINAL
ftr-353	3555	1	eleventh	ORDINAL
ftr-353	3556	1	ballard v. commissioner	PERSON
ftr-353	3556	2	429	CARDINAL
ftr-353	3556	3	1026	CARDINAL
ftr-353	3556	4	11th	ORDINAL
ftr-353	3559	1	1	CARDINAL
ftr-353	3559	2	2	CARDINAL
ftr-353	3559	3	3	CARDINAL
ftr-353	3559	4	4	CARDINAL
ftr-353	3559	5	the supreme court’s	ORG
ftr-353	3559	6	182	CARDINAL
ftr-353	3559	7	183	CARDINAL
ftr-353	3560	1	fifth	ORDINAL
ftr-353	3561	1	lisle v. commissioner	PERSON
ftr-353	3561	2	431	CARDINAL
ftr-353	3561	3	439	CARDINAL
ftr-353	3561	4	5th	ORDINAL
ftr-353	3563	1	1	CARDINAL
ftr-353	3563	2	2	CARDINAL
ftr-353	3563	3	3	CARDINAL
ftr-353	3563	4	4	CARDINAL
ftr-353	3564	1	458	CARDINAL
ftr-353	3564	2	kanter	ORG
ftr-353	3564	3	ballard.	ORG
ftr-353	3565	1	kanter v. commissioner	ORG
ftr-353	3565	2	t.c.	PERSON
ftr-353	3566	1	2007-21	DATE
ftr-353	3567	1	haines	PERSON
ftr-353	3568	1	haines	PERSON
ftr-353	3568	2	kanter	PERSON
ftr-353	3568	3	kanter	ORG
ftr-353	3568	4	ballard	ORG
ftr-353	3568	5	lisle	PERSON
ftr-353	3568	6	253	CARDINAL
ftr-353	3568	7	florida	GPE
ftr-353	3569	1	10	CARDINAL
ftr-353	3569	2	kanter	PERSON
ftr-353	3569	3	ballard	ORG
ftr-353	3569	4	lisle	PERSON
ftr-353	3569	5	the years	DATE
ftr-353	3570	1	•	CARDINAL
ftr-353	3570	2	haines	PERSON
ftr-353	3570	3	1	CARDINAL
ftr-353	3570	4	2	CARDINAL
ftr-353	3570	5	3	CARDINAL
ftr-353	3570	6	4	CARDINAL
ftr-353	3570	7	kanter	PERSON
ftr-353	3570	8	ballard	ORG
ftr-353	3570	9	5	CARDINAL
ftr-353	3570	10	kanter	PERSON
ftr-353	3570	11	ballard	ORG
ftr-353	3570	12	6	CARDINAL
ftr-353	3570	13	7	CARDINAL
ftr-353	3570	14	kanter	ORG
ftr-353	3570	15	ballard	PERSON
ftr-353	3570	16	each of the years	DATE
ftr-353	3571	1	•	CARDINAL
ftr-353	3571	2	stj	ORG
ftr-353	3571	3	1	CARDINAL
ftr-353	3571	4	2	CARDINAL
ftr-353	3573	1	•	CARDINAL
ftr-353	3573	2	united states	GPE
ftr-353	3573	3	newell	PERSON
ftr-353	3573	4	239	CARDINAL
ftr-353	3573	5	917	CARDINAL
ftr-353	3573	6	919	CARDINAL
ftr-353	3575	1	2010	DATE
ftr-353	3575	2	254	CARDINAL
ftr-353	3576	1	ballard v. commissioner	PERSON
ftr-353	3576	2	522	CARDINAL
ftr-353	3576	3	1229	CARDINAL
ftr-353	3576	4	11th	ORDINAL
ftr-353	3576	5	4/7/08	DATE
ftr-353	3577	1	the eleventh circuit	ORG
ftr-353	3577	2	fay	PERSON
ftr-353	3578	1	2007-21	DATE
ftr-353	3578	2	j.	PERSON
ftr-353	3579	1	haines	PERSON
ftr-353	3583	1	541	CARDINAL
ftr-353	3583	2	595	CARDINAL
ftr-353	3583	3	5th	ORDINAL
ftr-353	3585	1	the university of chicago	ORG
ftr-353	3585	2	pro-kanter	PERSON
ftr-353	3585	3	kanter	ORG
ftr-353	3585	4	burton kanter’s	PERSON
ftr-353	3586	1	burton kanter	PERSON
ftr-353	3586	2	1	CARDINAL
ftr-353	3586	3	irs	ORG
ftr-353	3586	4	zero	CARDINAL
ftr-353	3588	1	kanter v. commissioner	PERSON
ftr-353	3588	2	590	CARDINAL
ftr-353	3588	3	410	CARDINAL
ftr-353	3588	4	7th	ORDINAL
ftr-353	3589	1	seventh	ORDINAL
ftr-353	3590	1	2007-21	DATE
ftr-353	3590	2	stj	PRODUCT
ftr-353	3591	1	stj	ORG
ftr-353	3592	1	the years 1979 through 1989	DATE
ftr-353	3592	2	burton kanter	PERSON
ftr-353	3595	1	1	CARDINAL
ftr-353	3597	1	united states v. mount sinai medical center	ORG
ftr-353	3597	2	florida	GPE
ftr-353	3597	3	486	CARDINAL
ftr-353	3597	4	1248	CARDINAL
ftr-353	3597	5	11th	ORDINAL
ftr-353	3598	1	5/18/07	CARDINAL
ftr-353	3599	1	section 3121(b)(10	LAW
ftr-353	3600	1	255	CARDINAL
ftr-353	3600	2	florida	GPE
ftr-353	3601	1	10	CARDINAL
ftr-353	3601	2	1965	DATE
ftr-353	3601	3	3121(b)(13	CARDINAL
ftr-353	3602	1	eleventh	ORDINAL
ftr-353	3604	1	the minnesota district court	ORG
ftr-353	3604	2	the university of minnesota	ORG
ftr-353	3605	1	the university of minnesota	ORG
ftr-353	3605	2	united states	GPE
ftr-353	3605	3	101	CARDINAL
ftr-353	3605	4	2008-1532	DATE
ftr-353	3605	5	d.	NORP
ftr-353	3606	1	4/1/08	PERSON
ftr-353	3607	1	the university of minnesota	ORG
ftr-353	3609	1	2004	DATE
ftr-353	3610	1	the mount sinai	GPE
ftr-353	3611	1	united states v. mount sinai medical center	ORG
ftr-353	3611	2	florida	GPE
ftr-353	3611	3	102	CARDINAL
ftr-353	3611	4	20085373	DATE
ftr-353	3611	5	fla	GPE
ftr-353	3612	1	7/28/08	CARDINAL
ftr-353	3613	1	minnesota	GPE
ftr-353	3613	2	apfel	ORG
ftr-353	3613	3	151	CARDINAL
ftr-353	3613	4	742	CARDINAL
ftr-353	3613	5	8th	ORDINAL
ftr-353	3613	6	1998	DATE
ftr-353	3613	7	mount sinai	LOC
ftr-353	3613	8	1996-1997	DATE
ftr-353	3614	1	the united states	GPE
ftr-353	3615	1	eleventh	ORDINAL
ftr-353	3617	1	south dakota	GPE
ftr-353	3618	1	102	CARDINAL
ftr-353	3618	2	d. s. dak	PERSON
ftr-353	3619	1	minnesota	GPE
ftr-353	3619	2	apfel	ORG
ftr-353	3619	3	151	CARDINAL
ftr-353	3619	4	742	CARDINAL
ftr-353	3619	5	8th	ORDINAL
ftr-353	3619	6	1998	DATE
ftr-353	3619	7	south dakota	GPE
ftr-353	3619	8	university of south dakota school of medicine	ORG
ftr-353	3619	9	3101(b)(10	PRODUCT
ftr-353	3620	1	cfm	PERSON
ftr-353	3621	1	cfm	PERSON
ftr-353	3622	1	2010	DATE
ftr-353	3622	2	256	CARDINAL
ftr-353	3622	3	noon	TIME
ftr-353	3624	1	chicago	GPE
ftr-353	3625	1	university of chicago	ORG
ftr-353	3625	2	v. united states	GPE
ftr-353	3625	3	545	CARDINAL
ftr-353	3625	4	564	CARDINAL
ftr-353	3625	5	7th	ORDINAL
ftr-353	3626	1	9/23/08	CARDINAL
ftr-353	3627	1	the district court’s	ORG
ftr-353	3629	1	detroit	GPE
ftr-353	3630	1	united states	GPE
ftr-353	3630	2	detroit medical center	ORG
ftr-353	3630	3	557	CARDINAL
ftr-353	3630	4	412	CARDINAL
ftr-353	3630	5	6th	ORDINAL
ftr-353	3632	1	sixth	ORDINAL
ftr-353	3632	2	seven	CARDINAL
ftr-353	3632	3	detroit	GPE
ftr-353	3632	4	the detroit medical center	ORG
ftr-353	3632	5	wayne state university	ORG
ftr-353	3635	1	sixth	ORDINAL
ftr-353	3635	2	117	CARDINAL
ftr-353	3637	1	sloan-kettering	PERSON
ftr-353	3638	1	united states v. memorial sloan-kettering	ORG
ftr-353	3638	2	563	CARDINAL
ftr-353	3638	3	19	CARDINAL
ftr-353	3638	4	2d	DATE
ftr-353	3638	5	3/25/09	CARDINAL
ftr-353	3639	1	sixth	ORDINAL
ftr-353	3639	2	seventh	ORDINAL
ftr-353	3639	3	eighth	DATE
ftr-353	3639	4	eleventh	ORDINAL
ftr-353	3639	5	second	ORDINAL
ftr-353	3639	6	the united states	GPE
ftr-353	3639	7	new york	GPE
ftr-353	3639	8	the albany medical center	FAC
ftr-353	3639	9	sloan-kettering	ORG
ftr-353	3641	1	257	CARDINAL
ftr-353	3641	2	florida	GPE
ftr-353	3642	1	10	CARDINAL
ftr-353	3644	1	united states	GPE
ftr-353	3644	2	568	CARDINAL
ftr-353	3644	3	675	CARDINAL
ftr-353	3644	4	8th	ORDINAL
ftr-353	3650	1	40 hours	TIME
ftr-353	3650	2	more per week	DATE
ftr-353	3651	1	the district court	ORG
ftr-353	3652	1	chevron u.s.a. inc.	ORG
ftr-353	3653	1	council, inc.	ORG
ftr-353	3653	2	467	CARDINAL
ftr-353	3653	3	837	CARDINAL
ftr-353	3653	4	1984	DATE
ftr-353	3653	5	eighth	ORDINAL
ftr-353	3653	6	the united states	GPE
ftr-353	3656	1	2	CARDINAL
ftr-353	3656	2	ten	CARDINAL
ftr-353	3657	1	virginia, inc	ORG
ftr-353	3657	2	553	CARDINAL
ftr-353	3657	3	559	CARDINAL
ftr-353	3657	4	7th	ORDINAL
ftr-353	3658	1	1/22/09	CARDINAL
ftr-353	3659	1	wellpoint	ORG
ftr-353	3661	1	ten	CARDINAL
ftr-353	3661	2	second	ORDINAL
ftr-353	3663	1	wellpoint	ORG
ftr-353	3664	1	3	CARDINAL
ftr-353	3665	1	sixth	ORDINAL
ftr-353	3665	2	second	ORDINAL
ftr-353	3665	3	pre-2009	DATE
ftr-353	3666	1	llc 2010	ORG
ftr-353	3666	2	258	CARDINAL
ftr-353	3666	3	132	CARDINAL
ftr-353	3667	1	7	CARDINAL
ftr-353	3667	2	3/31/09	CARDINAL
ftr-353	3668	1	united states	GPE
ftr-353	3668	2	484	CARDINAL
ftr-353	3668	3	372	CARDINAL
ftr-353	3668	4	6th	ORDINAL
ftr-353	3668	5	2007	DATE
ftr-353	3668	6	488	CARDINAL
ftr-353	3668	7	100	CARDINAL
ftr-353	3668	8	2d	DATE
ftr-353	3668	9	2007	DATE
ftr-353	3668	10	chevron u.s.a., inc.	ORG
ftr-353	3669	1	council, inc.	ORG
ftr-353	3669	2	467	CARDINAL
ftr-353	3669	3	837	CARDINAL
ftr-353	3669	4	1984	DATE
ftr-353	3669	5	cohen	PERSON
ftr-353	3670	1	301.7701-3(b	DATE
ftr-353	3670	2	llc	GPE
ftr-353	3671	1	1/1/09	DATE
ftr-353	3672	1	301.7701-2(c)(2)(iv	CARDINAL
ftr-353	3674	1	the decade	DATE
ftr-353	3675	1	4	CARDINAL
ftr-353	3676	1	2009-11	DATE
ftr-353	3676	2	2009-18	DATE
ftr-353	3677	1	896	CARDINAL
ftr-353	3677	2	4/16/09	CARDINAL
ftr-353	3678	1	3401(h	CARDINAL
ftr-353	3678	2	2008	DATE
ftr-353	3682	1	69	CARDINAL
ftr-353	3682	2	169	CARDINAL
ftr-353	3682	3	252	CARDINAL
ftr-353	3683	1	5	CARDINAL
ftr-353	3686	1	132	CARDINAL
ftr-353	3687	1	13	CARDINAL
ftr-353	3692	1	luan nguyen	PERSON
ftr-353	3692	2	14,845,019	MONEY
ftr-353	3693	1	halpern	PERSON
ftr-353	3693	2	irs	ORG
ftr-353	3693	3	259	CARDINAL
ftr-353	3693	4	florida	GPE
ftr-353	3694	1	10	CARDINAL
ftr-353	3696	1	nguyen	PERSON
ftr-353	3697	1	6	CARDINAL
ftr-353	3698	1	josifovich v.	PERSON
ftr-353	3698	2	computing corp.	ORG
ftr-353	3698	3	104 a.f.t.r	QUANTITY
ftr-353	3699	1	2d 20095807	DATE
ftr-353	3700	1	new jersey	GPE
ftr-353	3700	2	new jersey	GPE
ftr-353	3704	1	new jersey	GPE
ftr-353	3705	1	third	ORDINAL
ftr-353	3705	2	eighth	ORDINAL
ftr-353	3705	3	newhouse v. mccormick & co.	ORG
ftr-353	3705	4	157	CARDINAL
ftr-353	3705	5	582	CARDINAL
ftr-353	3705	6	8th	ORDINAL
ftr-353	3705	7	1998	DATE
ftr-353	3706	1	josifovich	PERSON
ftr-353	3707	1	fica	PERSON
ftr-353	3708	1	zhang v. united states	PERSON
ftr-353	3708	2	89	CARDINAL
ftr-353	3710	1	263	CARDINAL
ftr-353	3710	2	9/22/09	CARDINAL
ftr-353	3711	1	chinese	NORP
ftr-353	3711	2	mariana	PERSON
ftr-353	3712	1	guam	GPE
ftr-353	3712	2	u.s.	GPE
ftr-353	3712	3	u.s.	GPE
ftr-353	3713	1	the u.s. treasury	ORG
ftr-353	3714	1	2009	DATE
ftr-353	3715	1	2010	DATE
ftr-353	3715	2	260	CARDINAL
ftr-353	3715	3	1	CARDINAL
ftr-353	3716	1	three-year	DATE
ftr-353	3716	2	6511(a	CARDINAL
ftr-353	3717	1	radioshack corp.	ORG
ftr-353	3718	1	v. united states	GPE
ftr-353	3718	2	566	CARDINAL
ftr-353	3718	3	1358	CARDINAL
ftr-353	3718	4	fed	ORG
ftr-353	3718	5	cir	ORG
ftr-353	3719	1	5/26/09	CARDINAL
ftr-353	3720	1	1996	DATE
ftr-353	3721	1	irs	ORG
ftr-353	3721	2	may 2006	DATE
ftr-353	3721	3	200650	DATE
ftr-353	3721	4	2006-1	DATE
ftr-353	3721	5	1141	DATE
ftr-353	3721	6	between february 28, 2003	DATE
ftr-353	3721	7	august 1, 2006	DATE
ftr-353	3722	1	three-year	DATE
ftr-353	3722	2	6511(a	CARDINAL
ftr-353	3723	1	2002	DATE
ftr-353	3724	1	2	CARDINAL
ftr-353	3724	2	northstar	ORG
ftr-353	3724	3	llc	ORG
ftr-353	3724	4	united states	GPE
ftr-353	3724	5	637	CARDINAL
ftr-353	3724	6	f. supp	PERSON
ftr-353	3725	1	2d 676	DATE
ftr-353	3726	1	alaska	GPE
ftr-353	3726	2	sedwick	PERSON
ftr-353	3726	3	alaska	GPE
ftr-353	3727	1	3	CARDINAL
ftr-353	3728	1	cohen v. united states	PERSON
ftr-353	3728	2	578	CARDINAL
ftr-353	3728	3	1	CARDINAL
ftr-353	3728	4	d.c	GPE
ftr-353	3728	5	2-1	DATE
ftr-353	3729	1	janice rogers brown	PERSON
ftr-353	3729	2	1	CARDINAL
ftr-353	3729	3	26	CARDINAL
ftr-353	3730	1	2	CARDINAL
ftr-353	3730	2	28	CARDINAL
ftr-353	3731	1	1	CARDINAL
ftr-353	3731	2	5	CARDINAL
ftr-353	3732	1	702	CARDINAL
ftr-353	3732	2	2	CARDINAL
ftr-353	3733	1	brown	PERSON
ftr-353	3733	2	bob thaves	PERSON
ftr-353	3734	1	1972	DATE
ftr-353	3736	1	irs	ORG
ftr-353	3736	2	millions	CARDINAL
ftr-353	3736	3	americans	NORP
ftr-353	3736	4	billions of dollars	MONEY
ftr-353	3737	1	irs	ORG
ftr-353	3738	1	irs	ORG
ftr-353	3738	2	261	CARDINAL
ftr-353	3738	3	florida	GPE
ftr-353	3739	1	10	CARDINAL
ftr-353	3739	2	almost half	CARDINAL
ftr-353	3740	1	irs	ORG
ftr-353	3740	2	2006-50	DATE
ftr-353	3741	1	•	CARDINAL
ftr-353	3741	2	brown	PERSON
ftr-353	3741	3	irs	ORG
ftr-353	3742	1	irs	ORG
ftr-353	3742	2	irs	ORG
ftr-353	3743	1	•	CARDINAL
ftr-353	3743	2	cohen	PERSON
ftr-353	3745	1	•	CARDINAL
ftr-353	3745	2	kavanaugh	PERSON
ftr-353	3745	3	200650	DATE
ftr-353	3747	1	irs	ORG
ftr-353	3748	1	2006-50, 2006-1	DATE
ftr-353	3748	2	1141	DATE
ftr-353	3748	3	5/26/06	CARDINAL
ftr-353	3748	4	2005-79	DATE
ftr-353	3748	5	2005	DATE
ftr-353	3748	6	2	CARDINAL
ftr-353	3748	7	952	CARDINAL
ftr-353	3749	1	irs	ORG
ftr-353	3749	2	4251	DATE
ftr-353	3749	3	2/28/03	CARDINAL
ftr-353	3750	1	2006	DATE
ftr-353	3750	2	irs	ORG
ftr-353	3750	3	6407	CARDINAL
ftr-353	3752	1	2007	DATE
ftr-353	3753	1	4	CARDINAL
ftr-353	3754	1	irs	ORG
ftr-353	3754	2	worldcom, inc.	ORG
ftr-353	3754	3	104	CARDINAL
ftr-353	3754	4	2009-5881	DATE
ftr-353	3754	5	n.y. 8/7/09	GPE
ftr-353	3755	1	worldcom	ORG
ftr-353	3756	1	two	CARDINAL
ftr-353	3757	1	section 4252(a	LAW
ftr-353	3758	1	4252(b)(2	CARDINAL
ftr-353	3758	2	2010	DATE
ftr-353	3758	3	262	CARDINAL
ftr-353	3761	1	1	CARDINAL
ftr-353	3762	1	arra!	ORG
ftr-353	3764	1	the american recovery & reinvestment	ORG
ftr-353	3764	2	2009	DATE
ftr-353	3764	3	2009	DATE
ftr-353	3764	4	1115	CARDINAL
ftr-353	3764	5	obama	PERSON
ftr-353	3764	6	2/17/09	CARDINAL
ftr-353	3765	1	2009	CARDINAL
ftr-353	3765	2	american	NORP
ftr-353	3765	3	2009	DATE
ftr-353	3766	1	2	CARDINAL
ftr-353	3766	2	2009	DATE
ftr-353	3766	3	111	CARDINAL
ftr-353	3766	4	obama	PERSON
ftr-353	3766	5	11/6/09	DATE
ftr-353	3767	1	3	CARDINAL
ftr-353	3767	2	2010	DATE
ftr-353	3767	3	111	CARDINAL
ftr-353	3767	4	1010	DATE
ftr-353	3767	5	obama	PERSON
ftr-353	3767	6	12/19/09	CARDINAL