id	sid	eid	entity	type
ftr-362	1	1	microsoft	ORG
ftr-362	1	2	mjm 1st	DATE
ftr-362	1	3	17	CARDINAL
ftr-362	1	4	florida	GPE
ftr-362	1	5	10 2011	DATE
ftr-362	1	6	9 565	CARDINAL
ftr-362	1	7	the year 2010	DATE
ftr-362	1	8	martin j. mcmahon	PERSON
ftr-362	1	9	jr.	PERSON
ftr-362	1	10	ira b.	PERSON
ftr-362	1	11	daniel l. simmons*** i.	PERSON
ftr-362	2	1	569	CARDINAL
ftr-362	2	2	569	CARDINAL
ftr-362	2	3	571	CARDINAL
ftr-362	2	4	571 d. year	PERCENT
ftr-362	2	5	571 ii	CARDINAL
ftr-362	4	1	571	CARDINAL
ftr-362	4	2	571	CARDINAL
ftr-362	4	3	577	CARDINAL
ftr-362	4	4	580	CARDINAL
ftr-362	4	5	d.	NORP
ftr-362	4	6	582 e. depreciation &	MONEY
ftr-362	4	7	587	CARDINAL
ftr-362	4	8	591	CARDINAL
ftr-362	4	9	597	CARDINAL
ftr-362	4	10	598	CARDINAL
ftr-362	4	11	599 iii	QUANTITY
ftr-362	4	12	607 a.	PERCENT
ftr-362	4	13	607	CARDINAL
ftr-362	4	14	617	CARDINAL
ftr-362	4	15	617	CARDINAL
ftr-362	4	16	617	CARDINAL
ftr-362	4	17	619	CARDINAL
ftr-362	4	18	1033	CARDINAL
ftr-362	4	19	622	CARDINAL
ftr-362	4	20	1035	CARDINAL
ftr-362	4	21	622	CARDINAL
ftr-362	4	22	622	CARDINAL
ftr-362	4	23	623	CARDINAL
ftr-362	4	24	623	CARDINAL
ftr-362	5	1	629	CARDINAL
ftr-362	5	2	stephen c. o’connell	PERSON
ftr-362	5	3	university of florida	ORG
ftr-362	5	4	fredric g. levin college	PERSON
ftr-362	6	1	university of houston law center	ORG
ftr-362	7	1	university of california	ORG
ftr-362	7	2	davis	ORG
ftr-362	8	1	566	CARDINAL
ftr-362	8	2	florida	GPE
ftr-362	9	1	10:9	CARDINAL
ftr-362	9	2	section 83	LAW
ftr-362	10	1	630	CARDINAL
ftr-362	11	1	630	CARDINAL
ftr-362	12	1	631 a. rates	PERSON
ftr-362	13	1	631 b.	QUANTITY
ftr-362	13	2	634	CARDINAL
ftr-362	13	3	280a	ORG
ftr-362	13	4	638	CARDINAL
ftr-362	13	5	639	CARDINAL
ftr-362	13	6	648	CARDINAL
ftr-362	13	7	648	CARDINAL
ftr-362	13	8	649	CARDINAL
ftr-362	13	9	650	CARDINAL
ftr-362	13	10	650	CARDINAL
ftr-362	13	11	650	CARDINAL
ftr-362	13	12	653	CARDINAL
ftr-362	13	13	653	CARDINAL
ftr-362	13	14	658	CARDINAL
ftr-362	13	15	661	CARDINAL
ftr-362	13	16	661	CARDINAL
ftr-362	13	17	661	CARDINAL
ftr-362	13	18	666	CARDINAL
ftr-362	13	19	years	DATE
ftr-362	13	20	666	CARDINAL
ftr-362	13	21	666	CARDINAL
ftr-362	13	22	667	CARDINAL
ftr-362	13	23	d.	NORP
ftr-362	13	24	668	CARDINAL
ftr-362	13	25	668	CARDINAL
ftr-362	13	26	668	CARDINAL
ftr-362	13	27	676	CARDINAL
ftr-362	13	28	678	CARDINAL
ftr-362	13	29	678	CARDINAL
ftr-362	14	1	691	CARDINAL
ftr-362	15	1	698	CARDINAL
ftr-362	15	2	d.	NORP
ftr-362	16	1	698	CARDINAL
ftr-362	18	1	699	CARDINAL
ftr-362	18	2	699	CARDINAL
ftr-362	18	3	701	CARDINAL
ftr-362	18	4	704 a.	PERSON
ftr-362	18	5	704 b. discovery	QUANTITY
ftr-362	18	6	713	CARDINAL
ftr-362	18	7	715	CARDINAL
ftr-362	18	8	718 2011	DATE
ftr-362	18	9	567	CARDINAL
ftr-362	19	1	727	CARDINAL
ftr-362	19	2	730	CARDINAL
ftr-362	19	3	738	CARDINAL
ftr-362	19	4	747 a.	PRODUCT
ftr-362	19	5	747 b.	PRODUCT
ftr-362	19	6	758	CARDINAL
ftr-362	19	7	758	CARDINAL
ftr-362	21	1	760	CARDINAL
ftr-362	22	1	760 568	CARDINAL
ftr-362	22	2	florida	GPE
ftr-362	23	1	10:9	CARDINAL
ftr-362	23	2	the year 2010	DATE
ftr-362	23	3	martin j. mcmahon	PERSON
ftr-362	23	4	jr.	PERSON
ftr-362	23	5	ira b.	PERSON
ftr-362	23	6	daniel l. simmons	PERSON
ftr-362	23	7	the internal revenue service	ORG
ftr-362	23	8	the year 2010	DATE
ftr-362	24	1	one	CARDINAL
ftr-362	26	1	1	CARDINAL
ftr-362	26	2	2	CARDINAL
ftr-362	26	3	3	CARDINAL
ftr-362	26	4	4	CARDINAL
ftr-362	26	5	dan	PERSON
ftr-362	26	6	marty	PERSON
ftr-362	26	7	at least one	CARDINAL
ftr-362	27	1	three	CARDINAL
ftr-362	30	1	marty	PERSON
ftr-362	30	2	dan	PERSON
ftr-362	31	1	2011	DATE
ftr-362	31	2	569	CARDINAL
ftr-362	31	3	i. accounting a. accounting methods 1.	ORG
ftr-362	32	1	537	CARDINAL
ftr-362	32	2	667	CARDINAL
ftr-362	32	3	d.c	GPE
ftr-362	32	4	cir	ORG
ftr-362	33	1	8/22/08	CARDINAL
ftr-362	33	2	2-1	DATE
ftr-362	34	1	129	CARDINAL
ftr-362	34	2	s. ct.	PERSON
ftr-362	34	3	2378	CARDINAL
ftr-362	34	4	5/18/09	CARDINAL
ftr-362	35	1	rogers	PERSON
ftr-362	35	2	sec	ORG
ftr-362	36	1	•	CARDINAL
ftr-362	36	2	kavanaugh	PERSON
ftr-362	36	3	two	CARDINAL
ftr-362	38	1	congress	ORG
ftr-362	39	1	148 cong	QUANTITY
ftr-362	41	1	gramm	PERSON
ftr-362	44	1	morrison	PERSON
ftr-362	44	2	487	CARDINAL
ftr-362	44	3	u.s.	GPE
ftr-362	44	4	727	CARDINAL
ftr-362	44	5	scalia	PERSON
ftr-362	44	6	j.	PERSON
ftr-362	44	7	clinton	PERSON
ftr-362	44	8	new york	GPE
ftr-362	44	9	524	CARDINAL
ftr-362	44	10	417	CARDINAL
ftr-362	44	11	450	DATE
ftr-362	44	12	1998	DATE
ftr-362	44	13	kennedy	PERSON
ftr-362	44	14	j.	PERSON
ftr-362	44	15	one	CARDINAL
ftr-362	45	1	three	CARDINAL
ftr-362	45	2	three	CARDINAL
ftr-362	45	3	one	CARDINAL
ftr-362	48	1	florida	GPE
ftr-362	49	1	10:9	CARDINAL
ftr-362	49	2	sec	ORG
ftr-362	49	3	130	CARDINAL
ftr-362	49	4	s. ct	PERSON
ftr-362	50	1	3138	CARDINAL
ftr-362	50	2	6/28/10	CARDINAL
ftr-362	50	3	5-4	DATE
ftr-362	53	1	2	CARDINAL
ftr-362	55	1	koch industries, inc.	ORG
ftr-362	56	1	v. united states	GPE
ftr-362	56	2	603	CARDINAL
ftr-362	56	3	816	CARDINAL
ftr-362	56	4	10th	ORDINAL
ftr-362	57	1	4/27/10	CARDINAL
ftr-362	58	1	new mexico	GPE
ftr-362	58	2	new mexico	GPE
ftr-362	58	3	a period 21.5 years	DATE
ftr-362	58	4	11.5 years	DATE
ftr-362	58	5	62,000,000	MONEY
ftr-362	60	1	460	PRODUCT
ftr-362	60	2	irs	ORG
ftr-362	62	1	1.460-1(b)(2)(i	CARDINAL
ftr-362	64	1	reg	CARDINAL
ftr-362	65	1	1.460-1(d)(2	DATE
ftr-362	66	1	3	CARDINAL
ftr-362	67	1	proc	PERSON
ftr-362	68	1	2011-14, 2011-4	DATE
ftr-362	69	1	330	CARDINAL
ftr-362	69	2	1/11/11	CARDINAL
ftr-362	71	1	proc	PERSON
ftr-362	72	1	97-27	CARDINAL
ftr-362	72	2	2011	DATE
ftr-362	72	3	571	CARDINAL
ftr-362	74	1	procs	PERSON
ftr-362	75	1	2001-10, 2002-28 2004-34	DATE
ftr-362	75	2	2006	DATE
ftr-362	77	1	procs	PERSON
ftr-362	78	1	2008-52	DATE
ftr-362	78	2	2009-39	DATE
ftr-362	79	1	2010	DATE
ftr-362	80	1	2010	DATE
ftr-362	81	1	d. year	ORG
ftr-362	81	2	1	CARDINAL
ftr-362	84	1	t.c.	PERSON
ftr-362	85	1	2010	CARDINAL
ftr-362	85	2	218	CARDINAL
ftr-362	85	3	10/7/10	CARDINAL
ftr-362	86	1	section 267(a)(2	LAW
ftr-362	87	1	two	CARDINAL
ftr-362	88	1	481	CARDINAL
ftr-362	88	2	the current year	DATE
ftr-362	88	3	years	DATE
ftr-362	89	1	1	CARDINAL
ftr-362	90	1	first	ORDINAL
ftr-362	91	1	2009	DATE
ftr-362	92	1	2009	DATE
ftr-362	92	2	2010	DATE
ftr-362	92	3	five tax years	DATE
ftr-362	92	4	the year	DATE
ftr-362	96	1	2009	DATE
ftr-362	96	2	fifth	ORDINAL
ftr-362	96	3	each of 2014 through 2018	DATE
ftr-362	97	1	2010	DATE
ftr-362	97	2	572	CARDINAL
ftr-362	97	3	florida	GPE
ftr-362	99	1	10:9	CARDINAL
ftr-362	99	2	fourth taxable year	DATE
ftr-362	99	3	each of 2014 through 2018	DATE
ftr-362	100	1	the year	DATE
ftr-362	102	1	one	CARDINAL
ftr-362	106	1	•	CARDINAL
ftr-362	108	1	section 108(i)(4)(b	LAW
ftr-362	108	2	1	CARDINAL
ftr-362	108	3	2	CARDINAL
ftr-362	108	4	3	CARDINAL
ftr-362	108	5	4	CARDINAL
ftr-362	108	6	5	CARDINAL
ftr-362	109	1	•	CARDINAL
ftr-362	110	1	•	CARDINAL
ftr-362	111	1	a.	PERSON
ftr-362	112	1	proc	PERSON
ftr-362	113	1	2009-37	DATE
ftr-362	113	2	2009-36	DATE
ftr-362	114	1	309	CARDINAL
ftr-362	114	2	8/17/09	CARDINAL
ftr-362	116	1	§ 108(i	GPE
ftr-362	117	1	section 4.04(3	LAW
ftr-362	118	1	section 4.11	LAW
ftr-362	118	2	2011	DATE
ftr-362	118	3	573	CARDINAL
ftr-362	118	4	irs	ORG
ftr-362	119	1	§ 752(b	ORG
ftr-362	119	2	the year	DATE
ftr-362	120	1	one-year	DATE
ftr-362	121	1	the year	DATE
ftr-362	123	1	9498	DATE
ftr-362	123	2	section 108(i	LAW
ftr-362	123	3	75	CARDINAL
ftr-362	123	4	8/13/10	CARDINAL
ftr-362	124	1	section 108(i	LAW
ftr-362	124	2	108(i)(4	CARDINAL
ftr-362	124	3	five years	DATE
ftr-362	124	4	the fifth year	DATE
ftr-362	124	5	2009	DATE
ftr-362	124	6	the fourth year	DATE
ftr-362	124	7	2010	DATE
ftr-362	126	1	section 108(i)(6	LAW
ftr-362	126	2	the day	DATE
ftr-362	126	3	§ 752(b	ORG
ftr-362	126	4	731	CARDINAL
ftr-362	127	1	•	CARDINAL
ftr-362	129	1	1.108(i)-2t(d)(1	CARDINAL
ftr-362	129	2	five	CARDINAL
ftr-362	129	3	1	CARDINAL
ftr-362	129	4	at least 80 percent	PERCENT
ftr-362	129	5	2	CARDINAL
ftr-362	129	6	at least 80 percent	PERCENT
ftr-362	129	7	3	CARDINAL
ftr-362	129	8	at least 95 percent	PERCENT
ftr-362	131	1	1.1638	CARDINAL
ftr-362	131	2	4	CARDINAL
ftr-362	131	3	at least 95 percent	PERCENT
ftr-362	131	4	six months	DATE
ftr-362	131	5	5	CARDINAL
ftr-362	132	1	one	CARDINAL
ftr-362	133	1	•	CARDINAL
ftr-362	135	1	574	CARDINAL
ftr-362	135	2	florida	GPE
ftr-362	136	1	10:9	CARDINAL
ftr-362	137	1	first	ORDINAL
ftr-362	137	2	704	CARDINAL
ftr-362	140	1	the s corporation	ORG
ftr-362	141	1	•	CARDINAL
ftr-362	144	1	1367	DATE
ftr-362	146	1	2009-37	DATE
ftr-362	148	1	1.108(i)-2t(b)(3	CARDINAL
ftr-362	148	2	§ 752(b	ORG
ftr-362	149	1	731	CARDINAL
ftr-362	149	2	the year	DATE
ftr-362	150	1	•	CARDINAL
ftr-362	151	1	•	CARDINAL
ftr-362	153	1	1.108(i)-2t(d)(3	DATE
ftr-362	153	2	the year	DATE
ftr-362	154	1	•	CARDINAL
ftr-362	156	1	1.108(i)-2t(c)(3	CARDINAL
ftr-362	156	2	the year	DATE
ftr-362	158	1	2011	DATE
ftr-362	158	2	575 •	CARDINAL
ftr-362	159	1	section 108(i	LAW
ftr-362	159	2	75	CARDINAL
ftr-362	159	3	49427	DATE
ftr-362	161	1	9497	DATE
ftr-362	161	2	75	CARDINAL
ftr-362	161	3	49394	DATE
ftr-362	162	1	irs	ORG
ftr-362	162	2	treasury	ORG
ftr-362	164	1	1.108(i)-0	CARDINAL
ftr-362	164	2	1.108(i)-3	CARDINAL
ftr-362	164	3	oid	ORG
ftr-362	165	1	oid	ORG
ftr-362	165	2	§ 108(i	ORG
ftr-362	166	1	•	CARDINAL
ftr-362	167	1	reg-142800-09	DATE
ftr-362	167	2	75	CARDINAL
ftr-362	167	3	8/13/10	CARDINAL
ftr-362	168	1	2	CARDINAL
ftr-362	168	2	2010-10, 2010-13	DATE
ftr-362	169	1	461	CARDINAL
ftr-362	169	2	3/29/10	CARDINAL
ftr-362	169	3	the first half of 2010	DATE
ftr-362	170	1	3	CARDINAL
ftr-362	171	1	united states	GPE
ftr-362	171	2	106	CARDINAL
ftr-362	171	3	m.d	GPE
ftr-362	171	4	fla	GPE
ftr-362	173	1	hurricane andrew	EVENT
ftr-362	173	2	florida	GPE
ftr-362	176	1	118	CARDINAL
ftr-362	177	1	florida	GPE
ftr-362	177	2	118	CARDINAL
ftr-362	178	1	•	CARDINAL
ftr-362	179	1	4.	CARDINAL
ftr-362	181	1	at&t, inc.	ORG
ftr-362	181	2	v. united states	GPE
ftr-362	181	3	107	CARDINAL
ftr-362	181	4	5th	ORDINAL
ftr-362	181	5	1/3/111	CARDINAL
ftr-362	181	6	aff’g	CARDINAL
ftr-362	181	7	at&t, inc.	ORG
ftr-362	181	8	v. united states	GPE
ftr-362	181	9	104	CARDINAL
ftr-362	181	10	576	CARDINAL
ftr-362	181	11	florida	GPE
ftr-362	181	12	10:9	CARDINAL
ftr-362	181	13	2009-6036	DATE
ftr-362	182	1	dennis	PERSON
ftr-362	182	2	118	CARDINAL
ftr-362	185	1	united states	GPE
ftr-362	185	2	inc.	ORG
ftr-362	185	3	514	CARDINAL
ftr-362	185	4	1184	CARDINAL
ftr-362	185	5	11th	ORDINAL
ftr-362	185	6	2008	DATE
ftr-362	186	1	five	CARDINAL
ftr-362	186	2	united states	GPE
ftr-362	186	3	chicago	GPE
ftr-362	186	4	burlington & quincy railroad co.	ORG
ftr-362	186	5	412	CARDINAL
ftr-362	186	6	401	CARDINAL
ftr-362	186	7	1973	DATE
ftr-362	187	1	1	CARDINAL
ftr-362	188	1	2	CARDINAL
ftr-362	189	1	3	CARDINAL
ftr-362	190	1	4	CARDINAL
ftr-362	191	1	5	CARDINAL
ftr-362	192	1	the supreme court	ORG
ftr-362	192	2	three	CARDINAL
ftr-362	193	1	1	CARDINAL
ftr-362	194	1	2	CARDINAL
ftr-362	195	1	3	CARDINAL
ftr-362	195	2	first	ORDINAL
ftr-362	195	3	four	CARDINAL
ftr-362	195	4	fifth	ORDINAL
ftr-362	195	5	the supreme court	ORG
ftr-362	195	6	cb&q	ORG
ftr-362	196	1	cb&q	ORG
ftr-362	196	2	five	CARDINAL
ftr-362	196	3	at&t	ORG
ftr-362	196	4	at&t	ORG
ftr-362	196	5	at&t	ORG
ftr-362	197	1	2011	DATE
ftr-362	197	2	577	CARDINAL
ftr-362	197	3	at&t	ORG
ftr-362	197	4	at&t	ORG
ftr-362	198	1	at&t	ORG
ftr-362	199	1	at&t	ORG
ftr-362	199	2	first	ORDINAL
ftr-362	199	3	cb&q	ORG
ftr-362	200	1	1	CARDINAL
ftr-362	201	1	pyrex®	ORG
ftr-362	201	2	®	ORG
ftr-362	201	3	robinson	PERSON
ftr-362	202	1	robinson knife manufacturing co., inc.	ORG
ftr-362	203	1	t.c.	PERSON
ftr-362	204	1	2009-9	DATE
ftr-362	207	1	corning	ORG
ftr-362	208	1	irs	ORG
ftr-362	210	1	irs	ORG
ftr-362	211	1	1.263a-1(e)(3)(iii)(a	DATE
ftr-362	213	1	2000-4	DATE
ftr-362	213	2	331	CARDINAL
ftr-362	213	3	iso 9000	ORG
ftr-362	215	1	irs	ORG
ftr-362	215	2	reg	CARDINAL
ftr-362	218	1	578	CARDINAL
ftr-362	218	2	florida	GPE
ftr-362	219	1	10:9	CARDINAL
ftr-362	219	2	second	ORDINAL
ftr-362	220	1	robinson knife manufacturing co., inc.	ORG
ftr-362	221	1	600	CARDINAL
ftr-362	221	2	121	CARDINAL
ftr-362	221	3	2d	DATE
ftr-362	222	1	3/19/10	CARDINAL
ftr-362	223	1	robinson	PERSON
ftr-362	223	2	under reg.	MONEY
ftr-362	224	1	1.263a-1(e)(3)(iii)(a	DATE
ftr-362	226	1	1	CARDINAL
ftr-362	226	2	2	CARDINAL
ftr-362	228	1	1.263a-1(e)(3)(i	CARDINAL
ftr-362	229	1	robinson	PERSON
ftr-362	232	1	robinson	PERSON
ftr-362	233	1	irs	ORG
ftr-362	233	2	robinson	PERSON
ftr-362	234	1	reg-149335-08	DATE
ftr-362	234	2	75	CARDINAL
ftr-362	234	3	12/17/10	CARDINAL
ftr-362	235	1	irs	ORG
ftr-362	235	2	second	ORDINAL
ftr-362	237	1	second	ORDINAL
ftr-362	237	2	robinson	PERSON
ftr-362	238	1	the taxable year	DATE
ftr-362	241	1	1.263a-3(d)(3)(i)(c)(3	CARDINAL
ftr-362	241	2	471	CARDINAL
ftr-362	241	3	the generous 2011	DATE
ftr-362	241	4	579	CARDINAL
ftr-362	241	5	263a	PRODUCT
ftr-362	242	1	1.471-3(e	CARDINAL
ftr-362	243	1	•	CARDINAL
ftr-362	244	1	2	CARDINAL
ftr-362	245	1	wellpoint, inc.	ORG
ftr-362	246	1	599	CARDINAL
ftr-362	246	2	641	CARDINAL
ftr-362	246	3	7th	ORDINAL
ftr-362	247	1	3/23/10	CARDINAL
ftr-362	248	1	blue shield association	ORG
ftr-362	250	1	nearly $114 million	MONEY
ftr-362	251	1	the tax court	ORG
ftr-362	251	2	t.c.	ORG
ftr-362	252	1	2008-236	CARDINAL
ftr-362	254	1	posner	PERSON
ftr-362	254	2	sears oil co.	ORG
ftr-362	255	1	359	CARDINAL
ftr-362	255	2	191	CARDINAL
ftr-362	255	3	197	CARDINAL
ftr-362	255	4	2d	DATE
ftr-362	255	5	1966	DATE
ftr-362	257	1	wellpoint	ORG
ftr-362	259	1	3	CARDINAL
ftr-362	260	1	2010	DATE
ftr-362	260	2	195	CARDINAL
ftr-362	260	3	5,000	MONEY
ftr-362	260	4	10,000	MONEY
ftr-362	260	5	a year	DATE
ftr-362	260	6	2010	DATE
ftr-362	261	1	$50,000 to $60,000	MONEY
ftr-362	262	1	4	CARDINAL
ftr-362	263	1	proc	PERSON
ftr-362	264	1	2010-44	DATE
ftr-362	264	2	2010-49	DATE
ftr-362	265	1	811	CARDINAL
ftr-362	265	2	11/11/10	CARDINAL
ftr-362	266	1	section 263a(a	LAW
ftr-362	266	2	reg	CARDINAL
ftr-362	267	1	580	CARDINAL
ftr-362	267	2	florida	GPE
ftr-362	267	3	10:9	CARDINAL
ftr-362	275	1	2008-52	DATE
ftr-362	275	2	2	CARDINAL
ftr-362	275	3	587	CARDINAL
ftr-362	276	1	201114	DATE
ftr-362	276	2	2011	DATE
ftr-362	276	3	4	CARDINAL
ftr-362	277	1	330	CARDINAL
ftr-362	277	2	1/11/11	CARDINAL
ftr-362	278	1	5	CARDINAL
ftr-362	278	2	2010	DATE
ftr-362	278	3	up to $15 million	MONEY
ftr-362	278	4	2011	DATE
ftr-362	279	1	6	CARDINAL
ftr-362	280	1	2010	DATE
ftr-362	280	2	745	CARDINAL
ftr-362	280	3	198	CARDINAL
ftr-362	280	4	2011	DATE
ftr-362	281	1	7	CARDINAL
ftr-362	282	1	forrest v. commissioner	PERSON
ftr-362	282	2	t.c.	PERSON
ftr-362	283	1	2011004	CARDINAL
ftr-362	283	2	1/4/11	CARDINAL
ftr-362	285	1	195	CARDINAL
ftr-362	286	1	1	CARDINAL
ftr-362	288	1	2010 2011	DATE
ftr-362	288	2	581	CARDINAL
ftr-362	288	3	9832(b)(2	CARDINAL
ftr-362	288	4	less than 25 percent	PERCENT
ftr-362	288	5	9832(b)(1	CARDINAL
ftr-362	289	1	any year	DATE
ftr-362	289	2	500,000	MONEY
ftr-362	289	3	the taxable year	DATE
ftr-362	289	4	year	DATE
ftr-362	292	1	years	DATE
ftr-362	292	2	2012	DATE
ftr-362	292	3	2009	DATE
ftr-362	293	1	•	CARDINAL
ftr-362	295	1	a.	PERSON
ftr-362	297	1	2011-2, 2011-2	DATE
ftr-362	297	2	260	CARDINAL
ftr-362	297	3	12/23/10	CARDINAL
ftr-362	298	1	a taxable	DATE
ftr-362	298	2	year	DATE
ftr-362	299	1	a taxable	DATE
ftr-362	299	2	year	DATE
ftr-362	299	3	1/1/13	CARDINAL
ftr-362	299	4	the year	DATE
ftr-362	299	5	the year	DATE
ftr-362	301	1	2	CARDINAL
ftr-362	301	2	$2 mil	MONEY
ftr-362	301	3	one year	DATE
ftr-362	301	4	the next year	DATE
ftr-362	301	5	only about $1.3 mil	MONEY
ftr-362	302	1	multi-pak corporation	ORG
ftr-362	302	2	t.c.	PERSON
ftr-362	303	1	2010	CARDINAL
ftr-362	303	2	139	CARDINAL
ftr-362	303	3	6/22/10	CARDINAL
ftr-362	304	1	ninth	ORDINAL
ftr-362	304	2	2,020,000	MONEY
ftr-362	304	3	2002	DATE
ftr-362	304	4	2003	DATE
ftr-362	304	5	$2,058,000 to $1,284,104	MONEY
ftr-362	305	1	655,000	MONEY
ftr-362	305	2	660,000	MONEY
ftr-362	305	3	irs	ORG
ftr-362	306	1	five	CARDINAL
ftr-362	306	2	elliotts, inc.	ORG
ftr-362	307	1	716 f.2d	CARDINAL
ftr-362	307	2	1241	CARDINAL
ftr-362	307	3	1243-1245	CARDINAL
ftr-362	307	4	9th	ORDINAL
ftr-362	307	5	1983	DATE
ftr-362	307	6	1	CARDINAL
ftr-362	307	7	2	CARDINAL
ftr-362	307	8	582	CARDINAL
ftr-362	307	9	florida	GPE
ftr-362	308	1	10:9	CARDINAL
ftr-362	308	2	3	CARDINAL
ftr-362	308	3	4	CARDINAL
ftr-362	308	4	5	CARDINAL
ftr-362	311	1	elliotts	GPE
ftr-362	311	2	20 percent	PERCENT
ftr-362	311	3	2.9 percent	PERCENT
ftr-362	311	4	2002	DATE
ftr-362	311	5	2003	DATE
ftr-362	311	6	that year	DATE
ftr-362	313	1	d.	NORP
ftr-362	313	2	1	CARDINAL
ftr-362	314	1	proc	PERSON
ftr-362	315	1	2010-51	DATE
ftr-362	315	2	2010-51	DATE
ftr-362	316	1	883	CARDINAL
ftr-362	316	2	12/3/10	CARDINAL
ftr-362	317	1	irs	ORG
ftr-362	317	2	2011	DATE
ftr-362	317	3	annual	DATE
ftr-362	320	1	a per-mile	QUANTITY
ftr-362	320	2	annual	DATE
ftr-362	323	1	2010-88	DATE
ftr-362	323	2	2010-51	DATE
ftr-362	323	3	882	CARDINAL
ftr-362	323	4	12/3/10	CARDINAL
ftr-362	324	1	2011	DATE
ftr-362	324	2	1) 51 cents	MONEY
ftr-362	324	3	50 cents	MONEY
ftr-362	324	4	2) 19 cents	MONEY
ftr-362	324	5	16.5 cents	MONEY
ftr-362	324	6	3	CARDINAL
ftr-362	324	7	14 cents	MONEY
ftr-362	325	1	2	CARDINAL
ftr-362	327	1	freeman	PERSON
ftr-362	327	2	t.c.	PERSON
ftr-362	328	1	2009	CARDINAL
ftr-362	328	2	213	CARDINAL
ftr-362	328	3	9/16/09	CARDINAL
ftr-362	329	1	gustafson	PERSON
ftr-362	330	1	one	CARDINAL
ftr-362	330	2	2011	DATE
ftr-362	330	3	583	CARDINAL
ftr-362	330	4	daily	DATE
ftr-362	330	5	daily	DATE
ftr-362	332	1	1.2745t(c)(5	CARDINAL
ftr-362	333	1	a.	PERSON
ftr-362	334	1	crs	PRODUCT
ftr-362	336	1	royster v. commissioner	PERSON
ftr-362	336	2	t.c.	PERSON
ftr-362	337	1	2010	CARDINAL
ftr-362	338	1	2003	DATE
ftr-362	340	1	2004	DATE
ftr-362	340	2	2005	DATE
ftr-362	340	3	the beginning and end of each day	DATE
ftr-362	341	1	3	CARDINAL
ftr-362	343	1	t.c.	PERSON
ftr-362	344	1	2010-4	DATE
ftr-362	348	1	600,000	MONEY
ftr-362	349	1	three taxable years	DATE
ftr-362	350	1	holmes	PERSON
ftr-362	350	2	first	ORDINAL
ftr-362	351	1	irs	ORG
ftr-362	352	1	stephens	PERSON
ftr-362	352	2	905	CARDINAL
ftr-362	352	3	667	CARDINAL
ftr-362	352	4	2d	DATE
ftr-362	352	5	1990	DATE
ftr-362	352	6	165	CARDINAL
ftr-362	354	1	stephens	PERSON
ftr-362	355	1	584	CARDINAL
ftr-362	355	2	florida	GPE
ftr-362	356	1	10:9	CARDINAL
ftr-362	356	2	irs	ORG
ftr-362	358	1	4	CARDINAL
ftr-362	360	1	curcio v. commissioner	PERSON
ftr-362	360	2	t.c.	PERSON
ftr-362	361	1	2010115	DATE
ftr-362	361	2	5/27/10	CARDINAL
ftr-362	362	1	irs	ORG
ftr-362	362	2	three	CARDINAL
ftr-362	362	3	419	CARDINAL
ftr-362	362	4	daniel carpenter	PERSON
ftr-362	362	5	419	CARDINAL
ftr-362	364	1	benistar	PERSON
ftr-362	364	2	nine percent	PERCENT
ftr-362	365	1	from year to year	DATE
ftr-362	366	1	section 419(a	LAW
ftr-362	366	2	chapter 1 of the code	LAW
ftr-362	367	1	section 419(f)(6	LAW
ftr-362	368	1	cohen	PERSON
ftr-362	371	1	one	CARDINAL
ftr-362	371	2	2002	DATE
ftr-362	371	3	1367	DATE
ftr-362	372	1	2002	DATE
ftr-362	372	2	a year	DATE
ftr-362	372	3	2003	DATE
ftr-362	372	4	2003	DATE
ftr-362	373	1	2011	DATE
ftr-362	373	2	585	CARDINAL
ftr-362	373	3	the end of 2002	DATE
ftr-362	373	4	zero	CARDINAL
ftr-362	374	1	•	CARDINAL
ftr-362	376	1	a.	PERSON
ftr-362	377	1	p.a.	GPE
ftr-362	378	1	t.c.	PERSON
ftr-362	379	1	2010	CARDINAL
ftr-362	379	2	202	CARDINAL
ftr-362	379	3	9/15/10	CARDINAL
ftr-362	380	1	cohen	PERSON
ftr-362	380	2	j.	PERSON
ftr-362	381	1	5	CARDINAL
ftr-362	382	1	d.l. white construction, inc.	ORG
ftr-362	383	1	t.c	PERSON
ftr-362	384	1	2010141	DATE
ftr-362	384	2	6/28/10	CARDINAL
ftr-362	385	1	80 acres	QUANTITY
ftr-362	385	2	idaho	GPE
ftr-362	385	3	four	CARDINAL
ftr-362	386	1	the idaho courts the taxpayer	ORG
ftr-362	389	1	471	CARDINAL
ftr-362	391	1	6	CARDINAL
ftr-362	392	1	t.c.	PERSON
ftr-362	393	1	2008-120	DATE
ftr-362	393	2	4/29/08	CARDINAL
ftr-362	394	1	haines	PERSON
ftr-362	397	1	a.	PERSON
ftr-362	400	1	alami v. commissioner	PERSON
ftr-362	400	2	t.c.	PERSON
ftr-362	401	1	2009-42	CARDINAL
ftr-362	401	2	2/23/09	CARDINAL
ftr-362	402	1	vasquez 586	PERSON
ftr-362	402	2	florida	GPE
ftr-362	403	1	10:9	CARDINAL
ftr-362	404	1	280f(d)(4)(a)(v	ORDINAL
ftr-362	406	1	•	CARDINAL
ftr-362	409	1	2009-46	DATE
ftr-362	409	2	2009-23	DATE
ftr-362	410	1	1068	CARDINAL
ftr-362	410	2	6/8/09	CARDINAL
ftr-362	411	1	irs	ORG
ftr-362	411	2	2	CARDINAL
ftr-362	411	3	75 percent	PERCENT
ftr-362	412	1	•	CARDINAL
ftr-362	412	2	skelton	PERSON
ftr-362	412	3	2009-0141	DATE
ftr-362	412	4	irs	ORG
ftr-362	412	5	congress	ORG
ftr-362	413	1	2009	CARDINAL
ftr-362	413	2	216	CARDINAL
ftr-362	414	1	c.	PERSON
ftr-362	414	2	congress	ORG
ftr-362	415	1	obama	PERSON
ftr-362	415	2	fiscal year 2011	DATE
ftr-362	415	3	congress	ORG
ftr-362	415	4	280f	PRODUCT
ftr-362	416	1	treasury	ORG
ftr-362	416	2	fiscal year 2011	DATE
ftr-362	416	3	26	CARDINAL
ftr-362	416	4	february 2010	DATE
ftr-362	419	1	d.	NORP
ftr-362	420	1	section 2043	LAW
ftr-362	420	2	2010	DATE
ftr-362	420	3	years	DATE
ftr-362	420	4	12/31/09	DATE
ftr-362	421	1	2011	DATE
ftr-362	421	2	587	CARDINAL
ftr-362	422	1	7	CARDINAL
ftr-362	424	1	argyle v. commissioner	PERSON
ftr-362	424	2	106	CARDINAL
ftr-362	424	3	2010-6759	DATE
ftr-362	424	4	3d	CARDINAL
ftr-362	425	1	10/14/10	ORDINAL
ftr-362	425	2	aff’g t.c.	PERSON
ftr-362	426	1	2009	CARDINAL
ftr-362	426	2	218	CARDINAL
ftr-362	427	1	the tax court’s	ORG
ftr-362	431	1	8	CARDINAL
ftr-362	432	1	stahl v. united states	PERSON
ftr-362	432	2	626	CARDINAL
ftr-362	432	3	520	CARDINAL
ftr-362	432	4	9th	ORDINAL
ftr-362	434	1	stahl hutterian	PERSON
ftr-362	434	2	shb	ORG
ftr-362	438	1	shb	ORG
ftr-362	439	1	shb	ORG
ftr-362	440	1	e. depreciation &	ORG
ftr-362	440	2	1	CARDINAL
ftr-362	440	3	100	MONEY
ftr-362	441	1	proc	PERSON
ftr-362	442	1	2010-18, 2010-9	DATE
ftr-362	443	1	427	CARDINAL
ftr-362	443	2	2/16/10	CARDINAL
ftr-362	444	1	2010	DATE
ftr-362	444	2	100	MONEY
ftr-362	444	3	the first year	DATE
ftr-362	444	4	3,060	MONEY
ftr-362	444	5	service year	DATE
ftr-362	444	6	588	CARDINAL
ftr-362	444	7	florida	GPE
ftr-362	445	1	10:9 $4,900	MONEY
ftr-362	445	2	second	ORDINAL
ftr-362	445	3	2,950	MONEY
ftr-362	445	4	the third tax year	DATE
ftr-362	445	5	1,775	MONEY
ftr-362	446	1	3,160	MONEY
ftr-362	446	2	service year	DATE
ftr-362	446	3	5,100	MONEY
ftr-362	446	4	second	ORDINAL
ftr-362	446	5	3,050	MONEY
ftr-362	446	6	the third tax year	DATE
ftr-362	446	7	1,875	MONEY
ftr-362	446	8	each succeeding year	DATE
ftr-362	447	1	2	CARDINAL
ftr-362	448	1	years	DATE
ftr-362	448	2	2008	DATE
ftr-362	448	3	2009	DATE
ftr-362	448	4	2009	DATE
ftr-362	448	5	2021	CARDINAL
ftr-362	448	6	179	CARDINAL
ftr-362	448	7	250,000	MONEY
ftr-362	448	8	800,000	MONEY
ftr-362	449	1	179	CARDINAL
ftr-362	449	2	35,000	MONEY
ftr-362	450	1	2001	DATE
ftr-362	450	2	2010	DATE
ftr-362	452	1	1400j	DATE
ftr-362	453	1	only fifty percent	PERCENT
ftr-362	457	1	179 by $100,000	MONEY
ftr-362	457	2	600,000	MONEY
ftr-362	457	3	2007	DATE
ftr-362	457	4	2010	DATE
ftr-362	458	1	2009	DATE
ftr-362	459	1	179	CARDINAL
ftr-362	459	2	285,000	MONEY
ftr-362	459	3	2008	DATE
ftr-362	459	4	2009	DATE
ftr-362	459	5	$250,000 + $35,000	MONEY
ftr-362	460	1	2008	DATE
ftr-362	460	2	2009	DATE
ftr-362	460	3	350,000	MONEY
ftr-362	460	4	$250,000 +$100,000	MONEY
ftr-362	460	5	1,400,000	MONEY
ftr-362	460	6	$800,000 + $600,000	MONEY
ftr-362	461	1	a.	PERSON
ftr-362	462	1	2010	DATE
ftr-362	462	2	250,000	MONEY
ftr-362	462	3	179	CARDINAL
ftr-362	462	4	800,000	MONEY
ftr-362	462	5	years beginning before 2011	DATE
ftr-362	463	1	b. rev	PERSON
ftr-362	463	2	proc	PERSON
ftr-362	464	1	2010-24, 2010-25	DATE
ftr-362	465	1	764	CARDINAL
ftr-362	465	2	6/1/10	CARDINAL
ftr-362	465	3	proc	PERSON
ftr-362	466	1	2010-47	DATE
ftr-362	466	2	2010-50	DATE
ftr-362	467	1	827	CARDINAL
ftr-362	468	1	proc	PERSON
ftr-362	469	1	2009-50	DATE
ftr-362	469	2	2009-45	DATE
ftr-362	470	1	617	CARDINAL
ftr-362	470	2	179 first year	DATE
ftr-362	470	3	2010	DATE
ftr-362	470	4	years	DATE
ftr-362	470	5	2010	DATE
ftr-362	470	6	179	CARDINAL
ftr-362	470	7	250,000	MONEY
ftr-362	470	8	800,000	MONEY
ftr-362	471	1	2010	DATE
ftr-362	471	2	500,000	MONEY
ftr-362	471	3	2010	DATE
ftr-362	471	4	2011	DATE
ftr-362	471	5	proc	PERSON
ftr-362	472	1	2010-24	DATE
ftr-362	473	1	2011	DATE
ftr-362	473	2	589	CARDINAL
ftr-362	474	1	2010	DATE
ftr-362	474	2	500,000	MONEY
ftr-362	474	3	2010	DATE
ftr-362	474	4	2011	DATE
ftr-362	474	5	2,000,000	MONEY
ftr-362	475	1	d.	NORP
ftr-362	476	1	2010	DATE
ftr-362	476	2	179	CARDINAL
ftr-362	477	1	up to $250,000	MONEY
ftr-362	478	1	500,000	MONEY
ftr-362	479	1	e. section 179	ORG
ftr-362	480	1	2010	DATE
ftr-362	480	2	402	CARDINAL
ftr-362	480	3	179 first year	DATE
ftr-362	480	4	2012	DATE
ftr-362	480	5	125,000	MONEY
ftr-362	480	6	500,000	MONEY
ftr-362	481	1	years	DATE
ftr-362	481	2	2012	DATE
ftr-362	481	3	25,000	MONEY
ftr-362	481	4	200,000	MONEY
ftr-362	481	5	later years	DATE
ftr-362	482	1	f.	PERSON
ftr-362	482	2	another year	DATE
ftr-362	483	1	2010	DATE
ftr-362	483	2	402	CARDINAL
ftr-362	483	3	179	CARDINAL
ftr-362	483	4	2013	DATE
ftr-362	484	1	3. fifty percent	PERCENT
ftr-362	484	2	2010	DATE
ftr-362	485	1	2010	DATE
ftr-362	485	2	the 50 percent	PERCENT
ftr-362	485	3	one year	DATE
ftr-362	485	4	1/1/11	CARDINAL
ftr-362	486	1	the 50 percent	PERCENT
ftr-362	486	2	first	ORDINAL
ftr-362	487	1	a.	PERSON
ftr-362	488	1	100%	PERCENT
ftr-362	488	2	2011	DATE
ftr-362	489	1	2010	DATE
ftr-362	489	2	first year	DATE
ftr-362	489	3	100%	PERCENT
ftr-362	489	4	9/8/10	DATE
ftr-362	489	5	1/1/12	CARDINAL
ftr-362	490	1	590	CARDINAL
ftr-362	490	2	florida	GPE
ftr-362	490	3	10:9 4	DATE
ftr-362	490	4	15 year	DATE
ftr-362	490	5	macrs	ORG
ftr-362	491	1	2010	DATE
ftr-362	491	2	737	CARDINAL
ftr-362	491	3	15 years	DATE
ftr-362	491	4	12/31/11	ORDINAL
ftr-362	491	5	5	CARDINAL
ftr-362	491	6	nascar	PERSON
ftr-362	492	1	2010	DATE
ftr-362	492	2	738	CARDINAL
ftr-362	492	3	7-year	DATE
ftr-362	492	4	1/1/12	CARDINAL
ftr-362	493	1	6	CARDINAL
ftr-362	495	1	fifteen year	DATE
ftr-362	495	2	oneyear	DATE
ftr-362	496	1	197	CARDINAL
ftr-362	497	1	recovery group, inc.	ORG
ftr-362	498	1	t.c.	PERSON
ftr-362	499	1	2010-76	DATE
ftr-362	499	2	4/15/10	CARDINAL
ftr-362	500	1	23 percent	PERCENT
ftr-362	500	2	400,000	MONEY
ftr-362	500	3	one-year	DATE
ftr-362	501	1	23 percent	PERCENT
ftr-362	501	2	a full year’s	DATE
ftr-362	502	1	gustafson	PERSON
ftr-362	503	1	7	CARDINAL
ftr-362	503	2	fiat	ORG
ftr-362	503	3	seven years	DATE
ftr-362	506	1	135	CARDINAL
ftr-362	507	1	8 (	PERCENT
ftr-362	508	1	seven years	DATE
ftr-362	508	2	irs	ORG
ftr-362	508	3	20 years	DATE
ftr-362	509	1	halpern	PERSON
ftr-362	509	2	seven year	DATE
ftr-362	509	3	macrs	ORG
ftr-362	509	4	3	CARDINAL
ftr-362	510	1	halpern	PERSON
ftr-362	510	2	1	CARDINAL
ftr-362	510	3	2	CARDINAL
ftr-362	511	1	halpern	PERSON
ftr-362	511	2	six 2011	DATE
ftr-362	511	3	591	CARDINAL
ftr-362	511	4	whiteco industries, inc.	ORG
ftr-362	512	1	65	CARDINAL
ftr-362	513	1	664	CARDINAL
ftr-362	513	2	1975	DATE
ftr-362	513	3	realty	GPE
ftr-362	513	4	1	CARDINAL
ftr-362	514	1	2	CARDINAL
ftr-362	515	1	3	CARDINAL
ftr-362	516	1	4	CARDINAL
ftr-362	518	1	5	CARDINAL
ftr-362	519	1	6	CARDINAL
ftr-362	521	1	a. entergy corporation & affiliated	ORG
ftr-362	521	2	t.c .memo	PERSON
ftr-362	521	3	2010-166	DATE
ftr-362	522	1	ppl corp.	ORG
ftr-362	523	1	7/28/10	CARDINAL
ftr-362	524	1	8	CARDINAL
ftr-362	524	2	179	CARDINAL
ftr-362	525	1	thomann v. commissioner	PERSON
ftr-362	525	2	t.c.	PERSON
ftr-362	526	1	2010	CARDINAL
ftr-362	526	2	241	CARDINAL
ftr-362	527	1	179	CARDINAL
ftr-362	527	2	two	CARDINAL
ftr-362	527	3	1	CARDINAL
ftr-362	527	4	less than 50 percent	PERCENT
ftr-362	527	5	2	CARDINAL
ftr-362	527	6	162	CARDINAL
ftr-362	527	7	12-month	DATE
ftr-362	527	8	15 percent	PERCENT
ftr-362	528	1	annual	DATE
ftr-362	529	1	kroupa	PERSON
ftr-362	530	1	179	CARDINAL
ftr-362	531	1	f. credits 1	PERSON
ftr-362	533	1	2009	DATE
ftr-362	533	2	1221	CARDINAL
ftr-362	533	3	two	CARDINAL
ftr-362	533	4	2009	DATE
ftr-362	533	5	2010	DATE
ftr-362	534	1	1	CARDINAL
ftr-362	534	2	at least 180 days	DATE
ftr-362	534	3	five-year	DATE
ftr-362	534	4	2	CARDINAL
ftr-362	534	5	at least four weeks	DATE
ftr-362	534	6	one-year	DATE
ftr-362	535	1	592	CARDINAL
ftr-362	535	2	florida	GPE
ftr-362	536	1	10:9	CARDINAL
ftr-362	536	2	1	CARDINAL
ftr-362	536	3	age 25	DATE
ftr-362	536	4	2	CARDINAL
ftr-362	536	5	six-month	DATE
ftr-362	536	6	3	CARDINAL
ftr-362	536	7	six-month	DATE
ftr-362	536	8	4	CARDINAL
ftr-362	538	1	200928	DATE
ftr-362	538	2	2009-24	DATE
ftr-362	539	1	1082	DATE
ftr-362	539	2	5/28/09	CARDINAL
ftr-362	540	1	2009	DATE
ftr-362	540	2	51	CARDINAL
ftr-362	540	3	two	CARDINAL
ftr-362	540	4	2009	DATE
ftr-362	540	5	2010	DATE
ftr-362	542	1	12/31/08	DATE
ftr-362	544	1	irs	ORG
ftr-362	545	1	39	DATE
ftr-362	545	2	2010	DATE
ftr-362	546	1	1) $1,000	MONEY
ftr-362	546	2	2) 6.2 percent	PERCENT
ftr-362	546	3	the 52 week	DATE
ftr-362	546	4	a tax year ending after 3/18/10	DATE
ftr-362	547	1	3401(a	DATE
ftr-362	547	2	the last 26 weeks	DATE
ftr-362	547	3	at least 80 percent	PERCENT
ftr-362	547	4	the first 26 weeks	DATE
ftr-362	548	1	the year	DATE
ftr-362	548	2	52 week	DATE
ftr-362	549	1	any tax year	DATE
ftr-362	549	2	2010	DATE
ftr-362	549	3	a tax year	DATE
ftr-362	549	4	3/18/10	CARDINAL
ftr-362	550	1	2	CARDINAL
ftr-362	551	1	trinity industries, inc.	ORG
ftr-362	552	1	v. united states	GPE
ftr-362	552	2	691	CARDINAL
ftr-362	552	3	f. supp	PERSON
ftr-362	553	1	2d 688	DATE
ftr-362	553	2	n.d. tex	GPE
ftr-362	553	3	1/29/10	CARDINAL
ftr-362	554	1	41	CARDINAL
ftr-362	558	1	six	CARDINAL
ftr-362	558	2	first	ORDINAL
ftr-362	559	1	irs	ORG
ftr-362	562	1	1.41-4(a)(6	CARDINAL
ftr-362	562	2	80 percent	PERCENT
ftr-362	562	3	2011	DATE
ftr-362	562	4	593	CARDINAL
ftr-362	562	5	first	ORDINAL
ftr-362	564	1	80 percent	PERCENT
ftr-362	564	2	two	CARDINAL
ftr-362	564	3	six	CARDINAL
ftr-362	565	1	3	CARDINAL
ftr-362	565	2	congress	ORG
ftr-362	567	1	45r	DATE
ftr-362	567	2	2010	DATE
ftr-362	567	3	38	CARDINAL
ftr-362	567	4	years	DATE
ftr-362	567	5	2010	DATE
ftr-362	569	1	no more than 25	CARDINAL
ftr-362	569	2	2,080 hours	TIME
ftr-362	569	3	no more than $50,000	MONEY
ftr-362	569	4	2014	DATE
ftr-362	570	1	10	CARDINAL
ftr-362	570	2	less than $25,000	MONEY
ftr-362	570	3	2014	DATE
ftr-362	573	1	two percent	PERCENT
ftr-362	573	2	five percent	PERCENT
ftr-362	573	3	416(i)(1)(b)(i	CARDINAL
ftr-362	574	1	less than 50 percent	PERCENT
ftr-362	576	1	2010	DATE
ftr-362	576	2	2013	DATE
ftr-362	576	3	35 percent	PERCENT
ftr-362	576	4	years	DATE
ftr-362	576	5	2013	DATE
ftr-362	576	6	50 percent	PERCENT
ftr-362	577	1	the taxable year	DATE
ftr-362	578	1	594	CARDINAL
ftr-362	578	2	florida	GPE
ftr-362	578	3	10:9	CARDINAL
ftr-362	578	4	1	CARDINAL
ftr-362	578	5	more than 10	CARDINAL
ftr-362	578	6	2	CARDINAL
ftr-362	578	7	25,000	MONEY
ftr-362	578	8	3	CARDINAL
ftr-362	578	9	1	CARDINAL
ftr-362	578	10	2	CARDINAL
ftr-362	578	11	the year	DATE
ftr-362	578	12	the year	DATE
ftr-362	578	13	the taxable year	DATE
ftr-362	578	14	2011	DATE
ftr-362	578	15	2013	DATE
ftr-362	578	16	2013	DATE
ftr-362	581	1	162	CARDINAL
ftr-362	582	1	a. healthy	PERSON
ftr-362	584	1	2010-13	DATE
ftr-362	584	2	201021	DATE
ftr-362	585	1	691	CARDINAL
ftr-362	585	2	5/3/10	CARDINAL
ftr-362	586	1	section 45r	LAW
ftr-362	586	2	fewer than 25	CARDINAL
ftr-362	586	3	around $50,000	MONEY
ftr-362	586	4	1	CARDINAL
ftr-362	586	5	2	CARDINAL
ftr-362	587	1	2010	DATE
ftr-362	590	1	irs	ORG
ftr-362	591	1	2010-44	DATE
ftr-362	591	2	2010-22	DATE
ftr-362	592	1	717	CARDINAL
ftr-362	592	2	5/17/10	CARDINAL
ftr-362	592	3	2010-82	DATE
ftr-362	592	4	2010-51	DATE
ftr-362	593	1	857	CARDINAL
ftr-362	595	1	hours	TIME
ftr-362	595	2	the taxable year	DATE
ftr-362	597	1	45r	CARDINAL
ftr-362	597	2	years	DATE
ftr-362	597	3	2010	DATE
ftr-362	597	4	2010	DATE
ftr-362	597	5	less than 50 percent	PERCENT
ftr-362	598	1	years	DATE
ftr-362	598	2	2010	DATE
ftr-362	598	3	at least 50 percent	PERCENT
ftr-362	599	1	2011	DATE
ftr-362	599	2	595	CARDINAL
ftr-362	600	1	2010-82	DATE
ftr-362	600	2	2010-51	DATE
ftr-362	601	1	857	CARDINAL
ftr-362	602	1	2010-44	DATE
ftr-362	602	2	2010-22	DATE
ftr-362	603	1	717	CARDINAL
ftr-362	604	1	1	CARDINAL
ftr-362	604	2	2	CARDINAL
ftr-362	604	3	3	CARDINAL
ftr-362	604	4	4	CARDINAL
ftr-362	604	5	5	CARDINAL
ftr-362	604	6	hours	TIME
ftr-362	604	7	6	CARDINAL
ftr-362	604	8	fsas	GPE
ftr-362	604	9	7	CARDINAL
ftr-362	605	1	4	CARDINAL
ftr-362	606	1	section 48d	LAW
ftr-362	606	2	2010	DATE
ftr-362	606	3	50 percent	PERCENT
ftr-362	607	1	250	CARDINAL
ftr-362	607	2	hhs	ORG
ftr-362	608	1	$1 billion	MONEY
ftr-362	610	1	a.	PERSON
ftr-362	610	2	irs	ORG
ftr-362	611	1	2010-45, 2010-23	DATE
ftr-362	612	1	734	CARDINAL
ftr-362	612	2	5/22/10	CARDINAL
ftr-362	613	1	irs	ORG
ftr-362	614	1	5	CARDINAL
ftr-362	615	1	2010-17, 2010-26	DATE
ftr-362	616	1	769	CARDINAL
ftr-362	616	2	6/8/10	CARDINAL
ftr-362	618	1	irs	ORG
ftr-362	618	2	2003-20, 2003-1	DATE
ftr-362	618	3	465	CARDINAL
ftr-362	618	4	llc	GPE
ftr-362	619	1	596	CARDINAL
ftr-362	619	2	florida	GPE
ftr-362	620	1	10:9 6	CARDINAL
ftr-362	621	1	irs	ORG
ftr-362	622	1	the proctor & gamble co.	ORG
ftr-362	622	2	united states	GPE
ftr-362	622	3	106	CARDINAL
ftr-362	622	4	2010-5433	DATE
ftr-362	622	5	ohio	GPE
ftr-362	623	1	section 41(a)(1	LAW
ftr-362	623	2	20 percent	PERCENT
ftr-362	623	3	the year	DATE
ftr-362	624	1	1984 through 1988	DATE
ftr-362	624	2	16 percent	PERCENT
ftr-362	624	3	annual	DATE
ftr-362	624	4	the preceding four years	DATE
ftr-362	624	5	less than 50 percent	PERCENT
ftr-362	624	6	the credit year	DATE
ftr-362	625	1	section 41(f	LAW
ftr-362	627	1	1.41-6(b	CARDINAL
ftr-362	629	1	1.41-6t(b	CARDINAL
ftr-362	629	2	the years	DATE
ftr-362	629	3	41	CARDINAL
ftr-362	630	1	41(f)(5	DATE
ftr-362	630	2	50 percent	PERCENT
ftr-362	630	3	80 percent	PERCENT
ftr-362	631	1	p&g	ORG
ftr-362	632	1	irs	ORG
ftr-362	632	2	200233011	DATE
ftr-362	632	3	irs	ORG
ftr-362	632	4	200620023	DATE
ftr-362	633	1	p&g	ORG
ftr-362	633	2	41	CARDINAL
ftr-362	634	1	deere & company	ORG
ftr-362	634	2	133	CARDINAL
ftr-362	634	3	246	CARDINAL
ftr-362	634	4	2009	DATE
ftr-362	634	5	deere	ORG
ftr-362	635	1	7	CARDINAL
ftr-362	636	1	2010	DATE
ftr-362	637	1	•	CARDINAL
ftr-362	637	2	1/1/12	CARDINAL
ftr-362	638	1	731	CARDINAL
ftr-362	639	1	•	CARDINAL
ftr-362	639	2	20%	PERCENT
ftr-362	639	3	indian	NORP
ftr-362	639	4	years	DATE
ftr-362	639	5	1/1/12	CARDINAL
ftr-362	640	1	•	CARDINAL
ftr-362	640	2	5%	PERCENT
ftr-362	640	3	45d	DATE
ftr-362	640	4	2011	DATE
ftr-362	642	1	2011	DATE
ftr-362	642	2	597 •	CARDINAL
ftr-362	642	3	20%	PERCENT
ftr-362	642	4	45p	CARDINAL
ftr-362	642	5	2011	DATE
ftr-362	643	1	736	CARDINAL
ftr-362	643	2	1/1/12	CARDINAL
ftr-362	644	1	8/31/11	CARDINAL
ftr-362	645	1	757	PRODUCT
ftr-362	646	1	a.	PERSON
ftr-362	648	1	2010	DATE
ftr-362	648	2	the § code § 6426(d	ORG
ftr-362	648	3	12/31/09	DATE
ftr-362	648	4	704	CARDINAL
ftr-362	649	1	1	CARDINAL
ftr-362	651	1	2010-35, 2010-19	DATE
ftr-362	652	1	660	CARDINAL
ftr-362	652	2	4/26/10	CARDINAL
ftr-362	653	1	54d	DATE
ftr-362	653	2	54f	DATE
ftr-362	653	3	3/18/10	CARDINAL
ftr-362	655	1	1	CARDINAL
ftr-362	655	2	2) 100 percent	PERCENT
ftr-362	655	3	70 percent	PERCENT
ftr-362	656	1	the day	DATE
ftr-362	659	1	quarterly	DATE
ftr-362	661	1	2	CARDINAL
ftr-362	661	2	2010	DATE
ftr-362	661	3	613a	PRODUCT
ftr-362	661	4	two years	DATE
ftr-362	661	5	years	DATE
ftr-362	661	6	1/1/12	CARDINAL
ftr-362	662	1	a.	PERSON
ftr-362	663	1	2010	DATE
ftr-362	663	2	two years	DATE
ftr-362	663	3	598	CARDINAL
ftr-362	663	4	florida	GPE
ftr-362	664	1	10:9	CARDINAL
ftr-362	665	1	nols 1	ORG
ftr-362	665	2	today	DATE
ftr-362	665	3	nol	ORG
ftr-362	666	1	2009	DATE
ftr-362	666	2	1211(b	CARDINAL
ftr-362	666	3	172	CARDINAL
ftr-362	666	4	2008	DATE
ftr-362	666	5	greater than two	CARDINAL
ftr-362	666	6	fewer than six	CARDINAL
ftr-362	666	7	five	CARDINAL
ftr-362	666	8	four	CARDINAL
ftr-362	666	9	three years	DATE
ftr-362	667	1	two year	DATE
ftr-362	668	1	$15 million	MONEY
ftr-362	669	1	the year	DATE
ftr-362	669	2	2008	DATE
ftr-362	670	1	a fiscal year	DATE
ftr-362	670	2	year ending in 2008	DATE
ftr-362	670	3	the taxable year	DATE
ftr-362	670	4	2008	DATE
ftr-362	670	5	years	DATE
ftr-362	672	1	172(b)(1)(h)(ii),(iii	CARDINAL
ftr-362	674	1	a.	PERSON
ftr-362	675	1	proc	PERSON
ftr-362	676	1	2009-19	DATE
ftr-362	676	2	2009-14	DATE
ftr-362	676	3	747	CARDINAL
ftr-362	676	4	3/16/09	CARDINAL
ftr-362	677	1	5-year	DATE
ftr-362	677	2	a taxable	DATE
ftr-362	677	3	year ending after 2007	DATE
ftr-362	678	1	b. rev	PERSON
ftr-362	678	2	proc	PERSON
ftr-362	679	1	2009-19	DATE
ftr-362	679	2	proc	PERSON
ftr-362	680	1	2009-26	DATE
ftr-362	681	1	proc	PERSON
ftr-362	682	1	2009-26	DATE
ftr-362	682	2	2009-19	DATE
ftr-362	683	1	935	CARDINAL
ftr-362	683	2	4/25/09	CARDINAL
ftr-362	684	1	proc	PERSON
ftr-362	685	1	2009-19	DATE
ftr-362	686	1	section 13	LAW
ftr-362	686	2	2009	DATE
ftr-362	686	3	172	CARDINAL
ftr-362	686	4	2008	DATE
ftr-362	686	5	2009	DATE
ftr-362	686	6	nol carryback	PERSON
ftr-362	686	7	up to five years	DATE
ftr-362	686	8	2009	DATE
ftr-362	687	1	nols	ORG
ftr-362	687	2	2008	DATE
ftr-362	687	3	2009	DATE
ftr-362	688	1	2008	DATE
ftr-362	688	2	2009	DATE
ftr-362	688	3	only fifty percent	PERCENT
ftr-362	688	4	fifth	ORDINAL
ftr-362	689	1	2011	DATE
ftr-362	689	2	599	CARDINAL
ftr-362	689	3	this 50 percent	PERCENT
ftr-362	689	4	2008	DATE
ftr-362	690	1	2008	DATE
ftr-362	690	2	2009	DATE
ftr-362	690	3	only one	CARDINAL
ftr-362	691	1	2008	DATE
ftr-362	691	2	2009	DATE
ftr-362	692	1	•	CARDINAL
ftr-362	692	2	up to five	CARDINAL
ftr-362	692	3	the 90 percent	PERCENT
ftr-362	694	1	proc	PERSON
ftr-362	695	1	2009-52	DATE
ftr-362	695	2	2009-49	DATE
ftr-362	696	1	744	CARDINAL
ftr-362	699	1	e. notice	PERSON
ftr-362	699	2	2010-58	DATE
ftr-362	699	3	2010-37	DATE
ftr-362	700	1	326	CARDINAL
ftr-362	700	2	8/20/10	CARDINAL
ftr-362	701	1	twenty	CARDINAL
ftr-362	701	2	three	CARDINAL
ftr-362	701	3	four	CARDINAL
ftr-362	701	4	five years	DATE
ftr-362	701	5	2009	DATE
ftr-362	702	1	2	CARDINAL
ftr-362	703	1	one	CARDINAL
ftr-362	704	1	135	CARDINAL
ftr-362	706	1	28	CARDINAL
ftr-362	706	2	12/15/10	CARDINAL
ftr-362	707	1	56(a)(4	DATE
ftr-362	707	2	72	DATE
ftr-362	708	1	nol	PERSON
ftr-362	708	2	2002	DATE
ftr-362	708	3	2004	DATE
ftr-362	709	1	paris	GPE
ftr-362	709	2	56(a)(1	CARDINAL
ftr-362	709	3	a prior year	DATE
ftr-362	710	1	i. at-risk	PERSON
ftr-362	710	2	1	CARDINAL
ftr-362	711	1	garnett v. commissioner	PERSON
ftr-362	711	2	132 t.c	QUANTITY
ftr-362	711	3	368	CARDINAL
ftr-362	711	4	6/30/09	CARDINAL
ftr-362	716	1	1.469-5t(e)(2	MONEY
ftr-362	716	2	1	CARDINAL
ftr-362	716	3	more than 500 hours	TIME
ftr-362	716	4	600	CARDINAL
ftr-362	716	5	florida	GPE
ftr-362	717	1	10:9	CARDINAL
ftr-362	717	2	the year	DATE
ftr-362	717	3	2	CARDINAL
ftr-362	717	4	five	CARDINAL
ftr-362	717	5	ten taxable years	DATE
ftr-362	717	6	3	CARDINAL
ftr-362	717	7	three preceding years	DATE
ftr-362	720	1	1.469-5t(e)(2)(1	CARDINAL
ftr-362	720	2	5	CARDINAL
ftr-362	720	3	6	CARDINAL
ftr-362	723	1	1.469-5t(e)(3	CARDINAL
ftr-362	727	1	thornton	PERSON
ftr-362	727	2	469(h)(2	LANGUAGE
ftr-362	729	1	llc	GPE
ftr-362	729	2	seven	CARDINAL
ftr-362	731	1	1.469-5t(a	CARDINAL
ftr-362	734	1	thompson	ORG
ftr-362	734	2	united states	GPE
ftr-362	734	3	87	CARDINAL
ftr-362	736	1	728	CARDINAL
ftr-362	736	2	7/20/09	CARDINAL
ftr-362	738	1	469(h)(2	LANGUAGE
ftr-362	738	2	texas	GPE
ftr-362	739	1	469(h)(2	LANGUAGE
ftr-362	743	1	1.4695t(e)(3	CARDINAL
ftr-362	748	1	seven	CARDINAL
ftr-362	750	1	1.469-5t(a	CARDINAL
ftr-362	751	1	2011	DATE
ftr-362	751	2	601	CARDINAL
ftr-362	752	1	t.c. summ	PERSON
ftr-362	754	1	2009-153	DATE
ftr-362	756	1	newell v. commissioner	PERSON
ftr-362	756	2	t.c.	PERSON
ftr-362	757	1	2010-23	DATE
ftr-362	757	2	2/16/10	CARDINAL
ftr-362	758	1	garnett v. commissioner	PERSON
ftr-362	758	2	supra	PERSON
ftr-362	758	3	california	GPE
ftr-362	758	4	reg	CARDINAL
ftr-362	760	1	irs	ORG
ftr-362	762	1	1469-5t(a)(4	DATE
ftr-362	763	1	irs	ORG
ftr-362	764	1	2010-02	DATE
ftr-362	764	2	201014	CARDINAL
ftr-362	765	1	irs	ORG
ftr-362	765	2	thompson	GPE
ftr-362	766	1	2010-02	DATE
ftr-362	766	2	2010483	DATE
ftr-362	767	1	2	CARDINAL
ftr-362	768	1	irs	ORG
ftr-362	769	1	proc	PERSON
ftr-362	770	1	2010-13	DATE
ftr-362	770	2	2010-4	DATE
ftr-362	771	1	329	CARDINAL
ftr-362	772	1	irs	ORG
ftr-362	773	1	1.469-4(c	CARDINAL
ftr-362	773	2	469	CARDINAL
ftr-362	774	1	the first taxable year	DATE
ftr-362	774	2	two	CARDINAL
ftr-362	775	1	469	CARDINAL
ftr-362	776	1	the first taxable year	DATE
ftr-362	776	2	the taxable year	DATE
ftr-362	777	1	1	CARDINAL
ftr-362	777	2	2	CARDINAL
ftr-362	777	3	3	CARDINAL
ftr-362	778	1	1/25/10	CARDINAL
ftr-362	779	1	a. contrary	PERSON
ftr-362	779	2	jackie gleason	PERSON
ftr-362	780	1	469	CARDINAL
ftr-362	781	1	trask v. commissioner	PERSON
ftr-362	781	2	t.c.	PERSON
ftr-362	782	1	2010	CARDINAL
ftr-362	782	2	4/15/10	CARDINAL
ftr-362	783	1	602	CARDINAL
ftr-362	784	1	florida	GPE
ftr-362	785	1	10:9	CARDINAL
ftr-362	786	1	1.469-9(g	CARDINAL
ftr-362	790	1	shiekh v. commissioner	PERSON
ftr-362	790	2	t.c.	PERSON
ftr-362	791	1	2010	CARDINAL
ftr-362	791	2	126	CARDINAL
ftr-362	791	3	6/10/10	CARDINAL
ftr-362	792	1	trask	PERSON
ftr-362	793	1	miami beach	GPE
ftr-362	793	2	florida	GPE
ftr-362	793	3	ventura	GPE
ftr-362	793	4	culver city	GPE
ftr-362	793	5	california	GPE
ftr-362	794	1	§ 469(c	ORG
ftr-362	795	1	the year	DATE
ftr-362	796	1	1.469-9(g)(3	CARDINAL
ftr-362	797	1	ventura	GPE
ftr-362	797	2	culver city	GPE
ftr-362	798	1	the year	DATE
ftr-362	798	2	the year	DATE
ftr-362	799	1	3	CARDINAL
ftr-362	800	1	langille v. commissioner	PERSON
ftr-362	800	2	t.c.	PERSON
ftr-362	801	1	2010-49	DATE
ftr-362	801	2	3/18/10	CARDINAL
ftr-362	802	1	deanna langille	PERSON
ftr-362	802	2	deanna birdsong	PERSON
ftr-362	804	1	irs	ORG
ftr-362	804	2	two	CARDINAL
ftr-362	804	3	one	CARDINAL
ftr-362	805	1	gustafson	PERSON
ftr-362	806	1	hours	TIME
ftr-362	806	2	the 50 percent	PERCENT
ftr-362	806	3	603	CARDINAL
ftr-362	806	4	469(c)(7)(b)(i	CARDINAL
ftr-362	806	5	750 hour	TIME
ftr-362	808	1	1.469-2(f)(6	DATE
ftr-362	809	1	4	CARDINAL
ftr-362	809	2	24 hours	TIME
ftr-362	809	3	the west coast	LOC
ftr-362	810	1	goolsby v. commissioner	PERSON
ftr-362	810	2	t.c.	PERSON
ftr-362	811	1	2010-64	DATE
ftr-362	811	2	4/1/10	CARDINAL
ftr-362	813	1	irs	ORG
ftr-362	813	2	one	CARDINAL
ftr-362	813	3	more than 750 hours	TIME
ftr-362	814	1	wells	PERSON
ftr-362	815	1	the hours	TIME
ftr-362	818	1	days	DATE
ftr-362	818	2	more than 24 hours	TIME
ftr-362	819	1	5	CARDINAL
ftr-362	821	1	2010-16, 2010-26	DATE
ftr-362	822	1	769	CARDINAL
ftr-362	822	2	6/8/10	CARDINAL
ftr-362	823	1	45d	DATE
ftr-362	825	1	45d	DATE
ftr-362	825	2	§ 469(c	ORG
ftr-362	827	1	604	CARDINAL
ftr-362	827	2	florida	GPE
ftr-362	828	1	10:9 6	CARDINAL
ftr-362	830	1	t.c. summ	PERSON
ftr-362	832	1	2010-90	DATE
ftr-362	833	1	two	CARDINAL
ftr-362	833	2	469	CARDINAL
ftr-362	833	3	ajah	PERSON
ftr-362	834	1	ajah	PERSON
ftr-362	837	1	1.469-5t(f)(4	CARDINAL
ftr-362	838	1	at least 20 hours	TIME
ftr-362	838	2	52 weeks	DATE
ftr-362	838	3	two	CARDINAL
ftr-362	839	1	two	CARDINAL
ftr-362	839	2	ajah	PERSON
ftr-362	839	3	750 hours	TIME
ftr-362	839	4	1,500 hours	TIME
ftr-362	840	1	•	CARDINAL
ftr-362	840	2	more than 750 hours	TIME
ftr-362	840	3	the taxable year	DATE
ftr-362	841	1	750 hours	TIME
ftr-362	841	2	hours	TIME
ftr-362	843	1	trask v. commissioner	PERSON
ftr-362	843	2	t.c.	PERSON
ftr-362	844	1	2010	CARDINAL
ftr-362	844	2	4/15/10	CARDINAL
ftr-362	845	1	trask	PERSON
ftr-362	845	2	more than one-half	CARDINAL
ftr-362	845	3	more than 750 hours	TIME
ftr-362	845	4	thirty	CARDINAL
ftr-362	846	1	section 469(c)(7	LAW
ftr-362	847	1	2011	DATE
ftr-362	847	2	605 7	DATE
ftr-362	847	3	t.c.	PERSON
ftr-362	848	1	2010	CARDINAL
ftr-362	848	2	156	CARDINAL
ftr-362	848	3	7/21/10	CARDINAL
ftr-362	849	1	llc	ORG
ftr-362	850	1	425,000	MONEY
ftr-362	851	1	llc	GPE
ftr-362	851	2	$1.4 million	MONEY
ftr-362	851	3	rv	GPE
ftr-362	852	1	rv	GPE
ftr-362	852	2	atrisk	GPE
ftr-362	852	3	465	CARDINAL
ftr-362	853	1	8	CARDINAL
ftr-362	853	2	t.c.	PERSON
ftr-362	854	1	2010	CARDINAL
ftr-362	856	1	one	CARDINAL
ftr-362	856	2	r&l	ORG
ftr-362	856	3	two	CARDINAL
ftr-362	857	1	third	ORDINAL
ftr-362	859	1	approximately 50 hours	TIME
ftr-362	860	1	r&l	ORG
ftr-362	861	1	cohen	PERSON
ftr-362	861	2	first	ORDINAL
ftr-362	863	1	more than 500 hours	TIME
ftr-362	864	1	two	CARDINAL
ftr-362	865	1	1.469-4(c	CARDINAL
ftr-362	866	1	two	CARDINAL
ftr-362	866	2	reg	CARDINAL
ftr-362	867	1	1.469-5t(a)(4	CARDINAL
ftr-362	868	1	one	CARDINAL
ftr-362	868	2	three tax years	DATE
ftr-362	868	3	more than 500 hours	TIME
ftr-362	868	4	at least 100 hours	TIME
ftr-362	868	5	that year	DATE
ftr-362	869	1	9	CARDINAL
ftr-362	869	2	simpson	PERSON
ftr-362	871	1	moss v. commissioner	PERSON
ftr-362	871	2	135	CARDINAL
ftr-362	872	1	18	CARDINAL
ftr-362	872	2	9/20/10	CARDINAL
ftr-362	874	1	the days	DATE
ftr-362	874	2	606	CARDINAL
ftr-362	874	3	florida	GPE
ftr-362	875	1	10:9	CARDINAL
ftr-362	875	2	daily	DATE
ftr-362	876	1	645 hours	TIME
ftr-362	876	2	750 hour	TIME
ftr-362	877	1	750 hour	TIME
ftr-362	878	1	25,000	MONEY
ftr-362	878	2	100,000	MONEY
ftr-362	879	1	6662	DATE
ftr-362	880	1	10	CARDINAL
ftr-362	882	1	dunn v. commissioner	PERSON
ftr-362	882	2	t.c.	PERSON
ftr-362	883	1	2010-198	DATE
ftr-362	884	1	thornton	PERSON
ftr-362	884	2	1	CARDINAL
ftr-362	884	3	2	CARDINAL
ftr-362	884	4	3	CARDINAL
ftr-362	884	5	469	CARDINAL
ftr-362	884	6	reg	CARDINAL
ftr-362	885	1	1.469-4(c)(2	CARDINAL
ftr-362	888	1	•	CARDINAL
ftr-362	895	1	230	CARDINAL
ftr-362	896	1	11	CARDINAL
ftr-362	898	1	perez v. commissioner	PERSON
ftr-362	898	2	t.c.	PERSON
ftr-362	899	1	2010	CARDINAL
ftr-362	899	2	232	CARDINAL
ftr-362	899	3	10/25/10	CARDINAL
ftr-362	900	1	section 469(c)(2	LAW
ftr-362	902	1	three	CARDINAL
ftr-362	905	1	1.469-5	CARDINAL
ftr-362	905	2	haines	PERSON
ftr-362	905	3	that 2011	DATE
ftr-362	905	4	607	CARDINAL
ftr-362	907	1	1.469-9(e)(1	CARDINAL
ftr-362	907	2	section 469	LAW
ftr-362	910	1	1.469-9(e)(3)(i	CARDINAL
ftr-362	911	1	6662	DATE
ftr-362	912	1	1	CARDINAL
ftr-362	914	1	2008	DATE
ftr-362	915	1	§ 1012	ORG
ftr-362	915	2	12/31/10	CARDINAL
ftr-362	917	1	more than one	CARDINAL
ftr-362	918	1	1012(d	DATE
ftr-362	920	1	a.	PERSON
ftr-362	921	1	irs	ORG
ftr-362	922	1	2008	DATE
ftr-362	923	1	403	CARDINAL
ftr-362	924	1	first	ORDINAL
ftr-362	926	1	january 1, 2011	DATE
ftr-362	927	1	january 1, 2012	DATE
ftr-362	928	1	january 1, 2013	DATE
ftr-362	928	2	irs	ORG
ftr-362	929	1	1/1/11	CARDINAL
ftr-362	930	1	6045b	DATE
ftr-362	930	2	608	CARDINAL
ftr-362	931	1	florida	GPE
ftr-362	932	1	10:9	CARDINAL
ftr-362	934	1	irs	ORG
ftr-362	935	1	74	CARDINAL
ftr-362	939	1	1.6045-1	CARDINAL
ftr-362	941	1	1.1012-1	CARDINAL
ftr-362	942	1	2008	DATE
ftr-362	942	2	irs	ORG
ftr-362	943	1	1012	CARDINAL
ftr-362	944	1	february 15th	DATE
ftr-362	948	1	2010-67	DATE
ftr-362	948	2	2010-43	DATE
ftr-362	949	1	529	CARDINAL
ftr-362	950	1	2011	DATE
ftr-362	951	1	2011	DATE
ftr-362	951	2	irs	ORG
ftr-362	952	1	section 6045(g	LAW
ftr-362	952	2	section 6045a	LAW
ftr-362	952	3	2011	DATE
ftr-362	952	4	treasury	ORG
ftr-362	952	5	section 6045(g	LAW
ftr-362	953	1	irs	ORG
ftr-362	953	2	fifteen days	DATE
ftr-362	954	1	2011	DATE
ftr-362	954	2	609	CARDINAL
ftr-362	956	1	d.	NORP
ftr-362	957	1	t.d	PERSON
ftr-362	957	2	9504	DATE
ftr-362	957	3	2010	CARDINAL
ftr-362	957	4	47	CARDINAL
ftr-362	958	1	670	CARDINAL
ftr-362	959	1	december 2009	DATE
ftr-362	962	1	•	CARDINAL
ftr-362	964	1	2	CARDINAL
ftr-362	966	1	134	CARDINAL
ftr-362	967	1	6	CARDINAL
ftr-362	967	2	2/22/10	CARDINAL
ftr-362	968	1	over approximately $1.3 million	MONEY
ftr-362	968	2	$1.3 million	MONEY
ftr-362	968	3	approximately $300,000	MONEY
ftr-362	969	1	approximately $1.3 million	MONEY
ftr-362	969	2	approximately $1 million	MONEY
ftr-362	969	3	approximately $300,000	MONEY
ftr-362	970	1	20 years	DATE
ftr-362	971	1	irs	ORG
ftr-362	971	2	$1 million	MONEY
ftr-362	971	3	thornton	PERSON
ftr-362	971	4	irs	ORG
ftr-362	972	1	first	ORDINAL
ftr-362	973	1	thornton	PERSON
ftr-362	974	1	irs	ORG
ftr-362	975	1	thornton	PERSON
ftr-362	975	2	402	CARDINAL
ftr-362	975	3	72(e	CARDINAL
ftr-362	975	4	610	CARDINAL
ftr-362	975	5	florida	GPE
ftr-362	976	1	10:9	CARDINAL
ftr-362	977	1	approximately $1,000,000	MONEY
ftr-362	978	1	3	CARDINAL
ftr-362	980	1	united states	ORG
ftr-362	980	2	602	CARDINAL
ftr-362	980	3	569	CARDINAL
ftr-362	980	4	4th	ORDINAL
ftr-362	981	1	4/16/10	CARDINAL
ftr-362	982	1	131	CARDINAL
ftr-362	982	2	s. ct	PERSON
ftr-362	982	3	297	CARDINAL
ftr-362	982	4	10//10	CARDINAL
ftr-362	983	1	fourth	ORDINAL
ftr-362	984	1	ernst & young	ORG
ftr-362	984	2	e&y	ORG
ftr-362	985	1	the year 2000	DATE
ftr-362	985	2	the year	DATE
ftr-362	985	3	2000	DATE
ftr-362	985	4	that year	DATE
ftr-362	985	5	2003	DATE
ftr-362	985	6	less than one-fifth	CARDINAL
ftr-362	985	7	2000	DATE
ftr-362	986	1	one	CARDINAL
ftr-362	986	2	the year	DATE
ftr-362	991	1	pierce	ORG
ftr-362	991	2	first	ORDINAL
ftr-362	992	1	united states	GPE
ftr-362	992	2	562	CARDINAL
ftr-362	992	3	839	CARDINAL
ftr-362	992	4	7th	ORDINAL
ftr-362	992	5	4/10/09	CARDINAL
ftr-362	992	6	united states	GPE
ftr-362	992	7	99 2011	DATE
ftr-362	992	8	611	CARDINAL
ftr-362	992	9	2007-618	DATE
ftr-362	992	10	tenn.	ORG
ftr-362	993	1	12/29/06	CARDINAL
ftr-362	993	2	united states	GPE
ftr-362	993	3	105	CARDINAL
ftr-362	993	4	2010	DATE
ftr-362	993	5	474	CARDINAL
ftr-362	993	6	c.d. cal	ORG
ftr-362	994	1	10/20/09	CARDINAL
ftr-362	995	1	4.	CARDINAL
ftr-362	996	1	75	CARDINAL
ftr-362	996	2	6/4/10	CARDINAL
ftr-362	998	1	1.1001-3	CARDINAL
ftr-362	1000	1	1.1001-3(e)(5	CARDINAL
ftr-362	1007	1	1.1273-2(b	DATE
ftr-362	1014	1	1.1001-3(h)(2	CARDINAL
ftr-362	1015	1	5	CARDINAL
ftr-362	1016	1	calloway v. commissioner	PERSON
ftr-362	1016	2	135 612	CARDINAL
ftr-362	1016	3	florida	GPE
ftr-362	1017	1	10:9	CARDINAL
ftr-362	1018	1	3 (	CARDINAL
ftr-362	1018	2	7/8/10	DATE
ftr-362	1019	1	2001	DATE
ftr-362	1019	2	derivium capital llc pursuant	ORG
ftr-362	1019	3	990	CARDINAL
ftr-362	1019	4	ibm	ORG
ftr-362	1019	5	90-percent	PERCENT
ftr-362	1020	1	ibm	ORG
ftr-362	1021	1	the new york stock exchange	ORG
ftr-362	1021	2	the national association of securities dealers	ORG
ftr-362	1022	1	3-year	DATE
ftr-362	1023	1	103,918.18	MONEY
ftr-362	1024	1	93,586.23	MONEY
ftr-362	1025	1	1	CARDINAL
ftr-362	1025	2	ibm	ORG
ftr-362	1025	3	2	CARDINAL
ftr-362	1025	4	3	CARDINAL
ftr-362	1025	5	ibm	ORG
ftr-362	1026	1	august 2004	DATE
ftr-362	1026	2	124,429.09	MONEY
ftr-362	1026	3	40,924.57	MONEY
ftr-362	1026	4	83,318.40	MONEY
ftr-362	1026	5	ibm	ORG
ftr-362	1027	1	form-1099	DATE
ftr-362	1028	1	ibm	ORG
ftr-362	1030	1	324	CARDINAL
ftr-362	1030	2	331	CARDINAL
ftr-362	1030	3	293	CARDINAL
ftr-362	1030	4	465	CARDINAL
ftr-362	1030	5	1935	DATE
ftr-362	1030	6	ruwe	PERSON
ftr-362	1030	7	halpern	ORG
ftr-362	1030	8	wherry	GPE
ftr-362	1030	9	2001	DATE
ftr-362	1030	10	grodt & mckay realty, inc.	ORG
ftr-362	1031	1	77	CARDINAL
ftr-362	1031	2	1221 (1981	DATE
ftr-362	1033	1	93,586.23	MONEY
ftr-362	1034	1	ibm	ORG
ftr-362	1034	2	3 years	DATE
ftr-362	1034	3	$93,586.23 plus	MONEY
ftr-362	1037	1	2001	DATE
ftr-362	1037	2	2004	DATE
ftr-362	1038	1	2011	DATE
ftr-362	1038	2	613	CARDINAL
ftr-362	1039	1	57	CARDINAL
ftr-362	1039	2	1957-	DATE
ftr-362	1039	3	295	CARDINAL
ftr-362	1040	1	1058	DATE
ftr-362	1040	2	132 t.c	QUANTITY
ftr-362	1040	3	37	DATE
ftr-362	1040	4	2009	DATE
ftr-362	1041	1	three years	DATE
ftr-362	1042	1	•	CARDINAL
ftr-362	1043	1	•	CARDINAL
ftr-362	1043	2	halpern	PERSON
ftr-362	1043	3	the grodt & mckay realty, inc.	ORG
ftr-362	1044	1	ibm	ORG
ftr-362	1045	1	•	CARDINAL
ftr-362	1048	1	1.10012(a)(4)(i	CARDINAL
ftr-362	1049	1	calloway	GPE
ftr-362	1050	1	•	CARDINAL
ftr-362	1051	1	1998 to 2002	DATE
ftr-362	1051	2	approximately 1,700	CARDINAL
ftr-362	1051	3	approximately $1 billion	MONEY
ftr-362	1052	1	614	CARDINAL
ftr-362	1052	2	florida	GPE
ftr-362	1053	1	10:9	CARDINAL
ftr-362	1053	2	approximately $235 million	MONEY
ftr-362	1054	1	•	CARDINAL
ftr-362	1054	2	united states	GPE
ftr-362	1054	3	104	CARDINAL
ftr-362	1054	4	2009-7789	DATE
ftr-362	1054	5	d.	NORP
ftr-362	1054	6	2009	DATE
ftr-362	1054	7	united states	GPE
ftr-362	1054	8	cathcart	ORG
ftr-362	1054	9	104	CARDINAL
ftr-362	1054	10	2009-6625	DATE
ftr-362	1054	11	n.d.	GPE
ftr-362	1054	12	calif	GPE
ftr-362	1054	13	2009	DATE
ftr-362	1054	14	6700	CARDINAL
ftr-362	1054	15	90-percent	PERCENT
ftr-362	1055	1	a. district court	PERSON
ftr-362	1055	2	derivium capital usa	ORG
ftr-362	1055	3	90 percent	PERCENT
ftr-362	1056	1	united states	ORG
ftr-362	1056	2	cathcart	ORG
ftr-362	1056	3	105	CARDINAL
ftr-362	1056	4	2010-1293	DATE
ftr-362	1058	1	b.	PERSON
ftr-362	1059	1	shao v. commissioner	PERSON
ftr-362	1059	2	t.c.	PERSON
ftr-362	1060	1	2010	CARDINAL
ftr-362	1060	2	189	CARDINAL
ftr-362	1060	3	8/26/10	CARDINAL
ftr-362	1061	1	calloway	GPE
ftr-362	1061	2	135	CARDINAL
ftr-362	1061	3	3 (	CARDINAL
ftr-362	1061	4	7/8/10	DATE
ftr-362	1061	5	90-percent	PERCENT
ftr-362	1062	1	6662	DATE
ftr-362	1062	2	irs	ORG
ftr-362	1063	1	holmes	PERSON
ftr-362	1065	1	shao	PERSON
ftr-362	1065	2	calloway	ORG
ftr-362	1066	1	bbc1	GPE
ftr-362	1066	2	oct. 19, 1969	DATE
ftr-362	1067	1	shao	PERSON
ftr-362	1068	1	three years	DATE
ftr-362	1069	1	calloway	GPE
ftr-362	1069	2	shao	PERSON
ftr-362	1070	1	6	CARDINAL
ftr-362	1071	1	anschutz co.	ORG
ftr-362	1072	1	135	CARDINAL
ftr-362	1073	1	5	CARDINAL
ftr-362	1073	2	7/22/10	CARDINAL
ftr-362	1074	1	donaldson, lufkin & jenrette securities (dlj	ORG
ftr-362	1075	1	2011	DATE
ftr-362	1075	2	615	CARDINAL
ftr-362	1076	1	dlj	ORG
ftr-362	1076	2	tac	ORG
ftr-362	1076	3	tac	ORG
ftr-362	1076	4	dlj	ORG
ftr-362	1076	5	ten years	DATE
ftr-362	1077	1	75 percent	PERCENT
ftr-362	1078	1	tac	ORG
ftr-362	1078	2	50 percent	PERCENT
ftr-362	1078	3	dlj	ORG
ftr-362	1079	1	tac	ORG
ftr-362	1079	2	tac	ORG
ftr-362	1081	1	dlj	ORG
ftr-362	1082	1	dlj	ORG
ftr-362	1082	2	slas	GPE
ftr-362	1082	3	dlj	ORG
ftr-362	1083	1	tac	ORG
ftr-362	1083	2	350,968,652	MONEY
ftr-362	1083	3	23,398,050	MONEY
ftr-362	1084	1	•	CARDINAL
ftr-362	1084	2	tac	ORG
ftr-362	1084	3	two	CARDINAL
ftr-362	1084	4	1058	DATE
ftr-362	1085	1	irs	ORG
ftr-362	1086	1	two	CARDINAL
ftr-362	1086	2	one	CARDINAL
ftr-362	1086	3	two	CARDINAL
ftr-362	1087	1	dlj	ORG
ftr-362	1087	2	1	CARDINAL
ftr-362	1087	3	2	CARDINAL
ftr-362	1087	4	3	CARDINAL
ftr-362	1087	5	4	CARDINAL
ftr-362	1087	6	5	CARDINAL
ftr-362	1088	1	dlj	ORG
ftr-362	1089	1	dlj	ORG
ftr-362	1089	2	dlj	ORG
ftr-362	1089	3	third	ORDINAL
ftr-362	1091	1	1058	DATE
ftr-362	1093	1	•	CARDINAL
ftr-362	1093	2	irs	ORG
ftr-362	1093	3	tac	ORG
ftr-362	1093	4	under§ 1259(c)(1)(c	ORG
ftr-362	1094	1	tac	ORG
ftr-362	1094	2	dlj	ORG
ftr-362	1095	1	1259(d)(1	CARDINAL
ftr-362	1096	1	616	CARDINAL
ftr-362	1096	2	florida	GPE
ftr-362	1097	1	10:9 •	CARDINAL
ftr-362	1097	2	calloway	GPE
ftr-362	1097	3	anschutz co.	ORG
ftr-362	1097	4	2003-7	DATE
ftr-362	1097	5	2003-1	DATE
ftr-362	1097	6	363	CARDINAL
ftr-362	1097	7	january 2003	DATE
ftr-362	1099	1	7	CARDINAL
ftr-362	1100	1	1202	DATE
ftr-362	1100	2	2010	DATE
ftr-362	1100	3	9/27/10	CARDINAL
ftr-362	1100	4	100 percent	PERCENT
ftr-362	1101	1	75 percent	PERCENT
ftr-362	1101	2	2/17/09	CARDINAL
ftr-362	1101	3	75 percent	PERCENT
ftr-362	1102	1	between 9/27/10 and 1/1/11	CARDINAL
ftr-362	1103	1	five years	DATE
ftr-362	1104	1	50 percent and	PERCENT
ftr-362	1104	2	75 percent	PERCENT
ftr-362	1104	3	the 28 percent	PERCENT
ftr-362	1105	1	one	CARDINAL
ftr-362	1105	2	ten	CARDINAL
ftr-362	1105	3	the taxable year	DATE
ftr-362	1105	4	$10 million	MONEY
ftr-362	1105	5	prior years	DATE
ftr-362	1106	1	$50 million	MONEY
ftr-362	1107	1	a.	PERSON
ftr-362	1108	1	2011	DATE
ftr-362	1109	1	2010	DATE
ftr-362	1109	2	760	CARDINAL
ftr-362	1109	3	100%	PERCENT
ftr-362	1109	4	1202	DATE
ftr-362	1109	5	1/1/12	CARDINAL
ftr-362	1110	1	8	CARDINAL
ftr-362	1112	1	2010	DATE
ftr-362	1112	2	102	CARDINAL
ftr-362	1112	3	15%	PERCENT
ftr-362	1112	4	2012	DATE
ftr-362	1113	1	25%	PERCENT
ftr-362	1113	2	zero	CARDINAL
ftr-362	1114	1	1250	CARDINAL
ftr-362	1114	2	25%	PERCENT
ftr-362	1114	3	1202	DATE
ftr-362	1114	4	28%	PERCENT
ftr-362	1114	5	2012	DATE
ftr-362	1115	1	9	CARDINAL
ftr-362	1116	1	george steinbrenner	PERSON
ftr-362	1117	1	1014	CARDINAL
ftr-362	1117	2	years	DATE
ftr-362	1117	3	2010	DATE
ftr-362	1118	1	2010	DATE
ftr-362	1118	2	1) 2011	DATE
ftr-362	1118	3	617	CARDINAL
ftr-362	1118	4	2001	DATE
ftr-362	1118	5	2010	DATE
ftr-362	1118	6	1022	CARDINAL
ftr-362	1118	7	2	CARDINAL
ftr-362	1118	8	years	DATE
ftr-362	1118	9	2009	DATE
ftr-362	1118	10	1014	CARDINAL
ftr-362	1119	1	1	CARDINAL
ftr-362	1120	1	2010	DATE
ftr-362	1120	2	15%	PERCENT
ftr-362	1120	3	2012	DATE
ftr-362	1121	1	the 10% and 15%	PERCENT
ftr-362	1121	2	zero	CARDINAL
ftr-362	1121	3	2012	DATE
ftr-362	1122	1	2010	DATE
ftr-362	1122	2	102	CARDINAL
ftr-362	1122	3	the end of 2012	DATE
ftr-362	1124	1	2010	DATE
ftr-362	1124	2	102	CARDINAL
ftr-362	1124	3	more than 10%	PERCENT
ftr-362	1124	4	5%	PERCENT
ftr-362	1125	1	1	CARDINAL
ftr-362	1126	1	irs	ORG
ftr-362	1127	1	201032,	DATE
ftr-362	1127	2	2010	DATE
ftr-362	1127	3	16	CARDINAL
ftr-362	1128	1	594	CARDINAL
ftr-362	1128	2	4/1/10	CARDINAL
ftr-362	1129	1	67	CARDINAL
ftr-362	1129	2	year	DATE
ftr-362	1130	1	third	ORDINAL
ftr-362	1131	1	2008-116	DATE
ftr-362	1131	2	2008-11	DATE
ftr-362	1131	3	593	CARDINAL
ftr-362	1131	4	years beginning before 1/1/09	DATE
ftr-362	1133	1	congress	ORG
ftr-362	1134	1	gates v. commissioner	PERSON
ftr-362	1134	2	135	CARDINAL
ftr-362	1135	1	1	CARDINAL
ftr-362	1135	2	7/1/10	CARDINAL
ftr-362	1135	3	8-5	CARDINAL
ftr-362	1136	1	at least two years	DATE
ftr-362	1137	1	618	CARDINAL
ftr-362	1137	2	florida	GPE
ftr-362	1138	1	10:9	CARDINAL
ftr-362	1139	1	1999	DATE
ftr-362	1140	1	2000	DATE
ftr-362	1140	2	1,100,000	MONEY
ftr-362	1140	3	591,406	MONEY
ftr-362	1141	1	500,000	MONEY
ftr-362	1141	2	121	CARDINAL
ftr-362	1141	3	irs	ORG
ftr-362	1142	1	irs	ORG
ftr-362	1142	2	at least 2	CARDINAL
ftr-362	1143	1	2-year	DATE
ftr-362	1145	1	8-5	CARDINAL
ftr-362	1146	1	1034	DATE
ftr-362	1146	2	the 1939	DATE
ftr-362	1146	3	congress	ORG
ftr-362	1147	1	congress	ORG
ftr-362	1147	2	section 121	LAW
ftr-362	1148	1	1034	CARDINAL
ftr-362	1149	1	•	CARDINAL
ftr-362	1150	1	sec	ORG
ftr-362	1150	2	121	CARDINAL
ftr-362	1150	3	2 years before or	DATE
ftr-362	1151	1	cohen	PERSON
ftr-362	1151	2	6	CARDINAL
ftr-362	1151	3	2011	DATE
ftr-362	1151	4	619	CARDINAL
ftr-362	1152	1	halpern	PERSON
ftr-362	1153	1	2-year	DATE
ftr-362	1153	2	2-year	DATE
ftr-362	1153	3	1	CARDINAL
ftr-362	1153	4	2	CARDINAL
ftr-362	1153	5	zero	CARDINAL
ftr-362	1154	1	1	CARDINAL
ftr-362	1155	1	don quixote	PERSON
ftr-362	1156	1	ocmulgee fields, inc.	ORG
ftr-362	1157	1	132 t.c	QUANTITY
ftr-362	1157	2	105	CARDINAL
ftr-362	1157	3	3/31/09	CARDINAL
ftr-362	1158	1	halpern	PERSON
ftr-362	1158	2	1	CARDINAL
ftr-362	1158	3	wesleyan	NORP
ftr-362	1158	4	2	CARDINAL
ftr-362	1158	5	third	ORDINAL
ftr-362	1158	6	wesleyan	ORG
ftr-362	1158	7	3	CARDINAL
ftr-362	1158	8	barnes &	ORG
ftr-362	1158	9	4	CARDINAL
ftr-362	1158	10	barnes &	ORG
ftr-362	1159	1	1031(f)(4	CARDINAL
ftr-362	1160	1	georgia	GPE
ftr-362	1160	2	1031(a)(3	CARDINAL
ftr-362	1161	1	1.1031(k)-1(b	CARDINAL
ftr-362	1162	1	only five days	DATE
ftr-362	1162	2	45-day	DATE
ftr-362	1163	1	halpern	PERSON
ftr-362	1163	2	1031(f)(4	CARDINAL
ftr-362	1163	3	two years	DATE
ftr-362	1165	1	an approximately $1.8 million	MONEY
ftr-362	1165	2	wesleyan	ORG
ftr-362	1165	3	620	CARDINAL
ftr-362	1165	4	florida	GPE
ftr-362	1166	1	10:9	CARDINAL
ftr-362	1166	2	barnes &	ORG
ftr-362	1166	3	wesleyan	GPE
ftr-362	1166	4	around $716,164	MONEY
ftr-362	1166	5	2,554,901	MONEY
ftr-362	1166	6	barnes &	ORG
ftr-362	1167	1	wesleyan	ORG
ftr-362	1167	2	only 15 percent	PERCENT
ftr-362	1167	3	34 percent	PERCENT
ftr-362	1168	1	halpern	PERSON
ftr-362	1169	1	124	CARDINAL
ftr-362	1169	2	45 (2005	DATE
ftr-362	1170	1	third	ORDINAL
ftr-362	1171	1	teruya bros.	GPE
ftr-362	1171	2	thornton	PERSON
ftr-362	1171	3	third	ORDINAL
ftr-362	1172	1	teruya bros.	GPE
ftr-362	1172	2	halpern	PERSON
ftr-362	1173	1	1	CARDINAL
ftr-362	1173	2	2	CARDINAL
ftr-362	1173	3	3	CARDINAL
ftr-362	1173	4	2002-83	DATE
ftr-362	1173	5	20022	CARDINAL
ftr-362	1173	6	927	CARDINAL
ftr-362	1173	7	halpern	PERSON
ftr-362	1174	1	congress	ORG
ftr-362	1174	2	wesleyan	ORG
ftr-362	1174	3	barnes &	ORG
ftr-362	1175	1	ocmulgee fields, inc.	PERSON
ftr-362	1176	1	613	CARDINAL
ftr-362	1176	2	1360	CARDINAL
ftr-362	1176	3	11th	ORDINAL
ftr-362	1178	1	eleventh	ORDINAL
ftr-362	1178	2	the tax court’s	ORG
ftr-362	1179	1	wesleyan	GPE
ftr-362	1180	1	2011	DATE
ftr-362	1180	2	621	CARDINAL
ftr-362	1181	1	wesleyan	ORG
ftr-362	1182	1	1031(f)(1	CARDINAL
ftr-362	1182	2	wesleyan	ORG
ftr-362	1182	3	two years	DATE
ftr-362	1183	1	•	CARDINAL
ftr-362	1183	2	only six days	DATE
ftr-362	1184	1	2	CARDINAL
ftr-362	1185	1	commish	PERSON
ftr-362	1187	1	proc	PERSON
ftr-362	1188	1	2010-14, 2010-12	DATE
ftr-362	1189	1	456	CARDINAL
ftr-362	1190	1	three	CARDINAL
ftr-362	1191	1	1	CARDINAL
ftr-362	1192	1	1.1031(k)-1(g)(4	CARDINAL
ftr-362	1192	2	2	CARDINAL
ftr-362	1192	3	3	CARDINAL
ftr-362	1193	1	453	CARDINAL
ftr-362	1194	1	453	CARDINAL
ftr-362	1194	2	§ 1245 and § 1250	ORG
ftr-362	1195	1	483	CARDINAL
ftr-362	1197	1	622	CARDINAL
ftr-362	1197	2	florida	GPE
ftr-362	1198	1	10:9	CARDINAL
ftr-362	1198	2	six months	DATE
ftr-362	1199	1	165	CARDINAL
ftr-362	1200	1	•	CARDINAL
ftr-362	1201	1	3	CARDINAL
ftr-362	1201	2	april	DATE
ftr-362	1202	1	goolsby v. commissioner	PERSON
ftr-362	1202	2	t.c.	PERSON
ftr-362	1203	1	2010-64	DATE
ftr-362	1203	2	4/1/10	CARDINAL
ftr-362	1205	1	months	DATE
ftr-362	1209	1	weeks	DATE
ftr-362	1210	1	f. section 1033	PERSON
ftr-362	1210	2	2010	DATE
ftr-362	1211	1	g. section 1035	PERSON
ftr-362	1211	2	2010	DATE
ftr-362	1212	1	h. miscellaneous 1	PERSON
ftr-362	1215	1	summitt v. commissioner	PERSON
ftr-362	1215	2	134	CARDINAL
ftr-362	1216	1	248	CARDINAL
ftr-362	1216	2	5/20/10	CARDINAL
ftr-362	1218	1	danish	NORP
ftr-362	1219	1	2011	DATE
ftr-362	1219	2	623	CARDINAL
ftr-362	1219	3	1256	DATE
ftr-362	1221	1	haines	PERSON
ftr-362	1221	2	1256(b)(2	CARDINAL
ftr-362	1221	3	1256	CARDINAL
ftr-362	1223	1	1256	CARDINAL
ftr-362	1224	1	a. fringe	PERSON
ftr-362	1224	2	1	CARDINAL
ftr-362	1225	1	2009	DATE
ftr-362	1225	2	arra § 3001	ORG
ftr-362	1225	3	65 percent	PERCENT
ftr-362	1226	1	retiree medical	ORG
ftr-362	1227	1	dol	PERSON
ftr-362	1227	2	arra § 3001	ORG
ftr-362	1228	1	•	CARDINAL
ftr-362	1228	2	9/1/08	CARDINAL
ftr-362	1228	3	1/1/10	DATE
ftr-362	1229	1	a.	PERSON
ftr-362	1231	1	1010	DATE
ftr-362	1231	2	nine months to 15 months	DATE
ftr-362	1231	3	the first two months of 2010	DATE
ftr-362	1234	1	obama	PERSON
ftr-362	1235	1	2010	DATE
ftr-362	1235	2	another month	DATE
ftr-362	1235	3	9/1/08	CARDINAL
ftr-362	1235	4	3/31/10	CARDINAL
ftr-362	1236	1	624	CARDINAL
ftr-362	1236	2	florida	GPE
ftr-362	1237	1	10:9	CARDINAL
ftr-362	1238	1	2010	DATE
ftr-362	1238	2	5/31/10	CARDINAL
ftr-362	1239	1	2010	DATE
ftr-362	1239	2	5486	DATE
ftr-362	1239	3	6/15/10	CARDINAL
ftr-362	1241	1	2	CARDINAL
ftr-362	1241	2	american	NORP
ftr-362	1242	1	2010	DATE
ftr-362	1242	2	american	NORP
ftr-362	1243	1	american	NORP
ftr-362	1243	2	the u.s. treasury	ORG
ftr-362	1244	1	1	CARDINAL
ftr-362	1244	2	8 percent	PERCENT
ftr-362	1244	3	9.5 percent	PERCENT
ftr-362	1244	4	the taxable year	DATE
ftr-362	1244	5	400 percent	PERCENT
ftr-362	1244	6	2	CARDINAL
ftr-362	1248	1	2010	DATE
ftr-362	1252	1	12/31/13	CARDINAL
ftr-362	1252	2	3	CARDINAL
ftr-362	1253	1	2010	DATE
ftr-362	1253	2	105(b	ORDINAL
ftr-362	1253	3	age 27	DATE
ftr-362	1253	4	the taxable year	DATE
ftr-362	1255	1	§§ 401 2011	ORG
ftr-362	1255	2	625	CARDINAL
ftr-362	1255	3	501	CARDINAL
ftr-362	1257	1	a.	PERSON
ftr-362	1257	2	the year	DATE
ftr-362	1257	3	26	CARDINAL
ftr-362	1258	1	2010-38	DATE
ftr-362	1258	2	2010-20	DATE
ftr-362	1259	1	682	CARDINAL
ftr-362	1259	2	4/27/10	CARDINAL
ftr-362	1260	1	105	CARDINAL
ftr-362	1260	2	106	CARDINAL
ftr-362	1260	3	under age 27	DATE
ftr-362	1260	4	§ 401(h	ORG
ftr-362	1260	5	501(c)(9	CARDINAL
ftr-362	1261	1	the entire taxable year	DATE
ftr-362	1261	2	26	CARDINAL
ftr-362	1261	3	105	CARDINAL
ftr-362	1262	1	26	CARDINAL
ftr-362	1262	2	march	DATE
ftr-362	1262	3	december 31st	DATE
ftr-362	1262	4	december 31st	DATE
ftr-362	1263	1	under age 27	DATE
ftr-362	1264	1	t.d	PERSON
ftr-362	1264	2	9482	DATE
ftr-362	1264	3	age 26	DATE
ftr-362	1264	4	75	CARDINAL
ftr-362	1264	5	5/13/10	CARDINAL
ftr-362	1265	1	2714	CARDINAL
ftr-362	1265	2	age 26	DATE
ftr-362	1266	1	9815	CARDINAL
ftr-362	1268	1	54.9815-2714	CARDINAL
ftr-362	1268	2	under age 26	DATE
ftr-362	1269	1	age 26	DATE
ftr-362	1270	1	age 26	DATE
ftr-362	1272	1	9/23/10	CARDINAL
ftr-362	1272	2	5/13/13	CARDINAL
ftr-362	1274	1	626	CARDINAL
ftr-362	1274	2	florida	GPE
ftr-362	1274	3	10:9 4	DATE
ftr-362	1276	1	2010	DATE
ftr-362	1276	2	223(d)(2	CARDINAL
ftr-362	1276	3	220(d)(2	PRODUCT
ftr-362	1277	1	213	CARDINAL
ftr-362	1278	1	12/31/10	CARDINAL
ftr-362	1278	2	a.	PERSON
ftr-362	1278	3	irs	ORG
ftr-362	1278	4	fsa	ORG
ftr-362	1278	5	hra debit cards	ORG
ftr-362	1279	1	2010-59	DATE
ftr-362	1279	2	2010	DATE
ftr-362	1279	3	39	CARDINAL
ftr-362	1279	4	396	CARDINAL
ftr-362	1280	1	9/3/10	CARDINAL
ftr-362	1282	1	january 1, 2011	DATE
ftr-362	1282	2	fsa	ORG
ftr-362	1282	3	hra debit cards	ORG
ftr-362	1283	1	irs	ORG
ftr-362	1283	2	fsa	ORG
ftr-362	1283	3	hra debit cards	ORG
ftr-362	1283	4	january 15, 2011	DATE
ftr-362	1284	1	january 16, 2011	DATE
ftr-362	1285	1	third	ORDINAL
ftr-362	1287	1	1.125-6(b)(3)(i	CARDINAL
ftr-362	1288	1	•	CARDINAL
ftr-362	1288	2	220(d)(2	CARDINAL
ftr-362	1289	1	2010-59	DATE
ftr-362	1289	2	2010	DATE
ftr-362	1289	3	39	CARDINAL
ftr-362	1290	1	396	CARDINAL
ftr-362	1291	1	9/3/10	CARDINAL
ftr-362	1292	1	irs	ORG
ftr-362	1292	2	2003-102	DATE
ftr-362	1292	3	2003-2	DATE
ftr-362	1292	4	559	CARDINAL
ftr-362	1292	5	2011	DATE
ftr-362	1292	6	627	CARDINAL
ftr-362	1293	1	1/15/11	CARDINAL
ftr-362	1294	1	2011-5, 2011-3	DATE
ftr-362	1295	1	314	CARDINAL
ftr-362	1295	2	12/23/10	CARDINAL
ftr-362	1295	3	2010-59	DATE
ftr-362	1295	4	2010	DATE
ftr-362	1295	5	39	CARDINAL
ftr-362	1296	1	396	CARDINAL
ftr-362	1297	1	1/15/11	CARDINAL
ftr-362	1297	2	fsa	ORG
ftr-362	1297	3	hra debit cards	ORG
ftr-362	1297	4	irs	ORG
ftr-362	1298	1	5	CARDINAL
ftr-362	1299	1	obama	PERSON
ftr-362	1300	1	42	CARDINAL
ftr-362	1300	2	usc § 1395w-132	ORG
ftr-362	1301	1	2010	DATE
ftr-362	1301	2	years	DATE
ftr-362	1302	1	6	CARDINAL
ftr-362	1303	1	a. congress	PERSON
ftr-362	1304	1	2010	DATE
ftr-362	1304	2	125	CARDINAL
ftr-362	1304	3	2,500	MONEY
ftr-362	1305	1	2010	DATE
ftr-362	1305	2	years	DATE
ftr-362	1305	3	12/31/12	DATE
ftr-362	1306	1	2,500	MONEY
ftr-362	1306	2	2013	DATE
ftr-362	1307	1	2,500	MONEY
ftr-362	1307	2	125	CARDINAL
ftr-362	1309	1	3	CARDINAL
ftr-362	1309	2	2010	DATE
ftr-362	1309	3	american	NORP
ftr-362	1310	1	1312(f)(2	CARDINAL
ftr-362	1311	1	one	CARDINAL
ftr-362	1311	2	628	CARDINAL
ftr-362	1311	3	florida	GPE
ftr-362	1312	1	10:9	CARDINAL
ftr-362	1313	1	1304(b)(2	CARDINAL
ftr-362	1313	2	more than 100	CARDINAL
ftr-362	1313	3	the preceding calendar	DATE
ftr-362	1313	4	at least 1	CARDINAL
ftr-362	1313	5	the first day	DATE
ftr-362	1316	1	years	DATE
ftr-362	1316	2	12/31/13	CARDINAL
ftr-362	1318	1	2010	DATE
ftr-362	1318	2	125	CARDINAL
ftr-362	1319	1	1	CARDINAL
ftr-362	1319	2	2	CARDINAL
ftr-362	1320	1	1	CARDINAL
ftr-362	1320	2	2	CARDINAL
ftr-362	1321	1	1	CARDINAL
ftr-362	1321	2	the age of 21	DATE
ftr-362	1321	3	a plan year	DATE
ftr-362	1321	4	2	CARDINAL
ftr-362	1321	5	fewer than 1,000 hours	TIME
ftr-362	1321	6	the preceding plan year	DATE
ftr-362	1321	7	3	CARDINAL
ftr-362	1321	8	one year	DATE
ftr-362	1321	9	the plan year	DATE
ftr-362	1321	10	4	CARDINAL
ftr-362	1325	1	2011	DATE
ftr-362	1325	2	629	CARDINAL
ftr-362	1326	1	1) 100 percent	PERCENT
ftr-362	1326	2	the year or	DATE
ftr-362	1326	3	2) six percent	PERCENT
ftr-362	1326	4	the year	DATE
ftr-362	1328	1	less than two percent	PERCENT
ftr-362	1328	2	the year	DATE
ftr-362	1329	1	100	CARDINAL
ftr-362	1329	2	the two preceding years	DATE
ftr-362	1330	1	more than 100	CARDINAL
ftr-362	1330	2	the year	DATE
ftr-362	1330	3	200	CARDINAL
ftr-362	1330	4	the year	DATE
ftr-362	1334	1	2010-94	DATE
ftr-362	1334	2	201052	DATE
ftr-362	1335	1	927	CARDINAL
ftr-362	1335	2	12/15/10	CARDINAL
ftr-362	1336	1	irs	ORG
ftr-362	1336	2	1/1/12	CARDINAL
ftr-362	1336	3	2006-57	DATE
ftr-362	1338	1	1	CARDINAL
ftr-362	1339	1	owusu v. commissioner	PERSON
ftr-362	1339	2	t.c.	PERSON
ftr-362	1340	1	2010	CARDINAL
ftr-362	1340	2	186	CARDINAL
ftr-362	1341	1	several thousand dollars	MONEY
ftr-362	1344	1	5 years	DATE
ftr-362	1344	2	quarterly	DATE
ftr-362	1346	1	first	ORDINAL
ftr-362	1346	2	630	CARDINAL
ftr-362	1346	3	florida	GPE
ftr-362	1346	4	10:9	CARDINAL
ftr-362	1347	1	age 55	DATE
ftr-362	1347	2	10 percent	PERCENT
ftr-362	1347	3	72(t	DATE
ftr-362	1348	1	section 83	LAW
ftr-362	1348	2	1	CARDINAL
ftr-362	1350	1	section 885	LAW
ftr-362	1350	2	american	NORP
ftr-362	1350	3	2004	DATE
ftr-362	1350	4	409a	PRODUCT
ftr-362	1350	5	2004	DATE
ftr-362	1354	1	a.	PERSON
ftr-362	1354	2	2008-113	DATE
ftr-362	1354	3	2008-2	DATE
ftr-362	1354	4	1305	DATE
ftr-362	1354	5	12/5/08	CARDINAL
ftr-362	1354	6	409a	PRODUCT
ftr-362	1354	7	409a	PRODUCT
ftr-362	1356	1	2010-6, 2010-3	DATE
ftr-362	1357	1	275	CARDINAL
ftr-362	1357	2	1/5/10	CARDINAL
ftr-362	1358	1	409a	PRODUCT
ftr-362	1359	1	2010-80	DATE
ftr-362	1359	2	2010-51	DATE
ftr-362	1359	3	853	CARDINAL
ftr-362	1359	4	11/30/10	CARDINAL
ftr-362	1361	1	1	CARDINAL
ftr-362	1363	1	swanton	PERSON
ftr-362	1363	2	t.c.	PERSON
ftr-362	1364	1	2010-140	CARDINAL
ftr-362	1364	2	6/24/10	CARDINAL
ftr-362	1365	1	289,017	MONEY
ftr-362	1365	2	irs	ORG
ftr-362	1365	3	6672	DATE
ftr-362	1366	1	2	CARDINAL
ftr-362	1366	2	2010	DATE
ftr-362	1366	3	725	CARDINAL
ftr-362	1366	4	years 2010 and	DATE
ftr-362	1366	5	2011	DATE
ftr-362	1367	1	2011	DATE
ftr-362	1367	2	631	CARDINAL
ftr-362	1367	3	1	CARDINAL
ftr-362	1369	1	january of 2014	DATE
ftr-362	1369	2	chapter 48	LAW
ftr-362	1369	3	2010	DATE
ftr-362	1370	1	hhs	ORG
ftr-362	1371	1	the period 2014-2016	DATE
ftr-362	1371	2	2016	DATE
ftr-362	1372	1	less than three consecutive months	CARDINAL
ftr-362	1373	1	monthly	DATE
ftr-362	1373	2	1/12	CARDINAL
ftr-362	1374	1	2016	DATE
ftr-362	1374	2	1) 2.5 percent	PERCENT
ftr-362	1374	3	the taxable year	DATE
ftr-362	1374	4	2) $695	MONEY
ftr-362	1374	5	2016	DATE
ftr-362	1376	1	archer msas	PERSON
ftr-362	1377	1	age 18	DATE
ftr-362	1377	2	one-half	CARDINAL
ftr-362	1379	1	95	MONEY
ftr-362	1379	2	2014	DATE
ftr-362	1379	3	325	MONEY
ftr-362	1379	4	2015	DATE
ftr-362	1379	5	1 percent	PERCENT
ftr-362	1379	6	2014	DATE
ftr-362	1379	7	2 percent	PERCENT
ftr-362	1379	8	2015	DATE
ftr-362	1380	1	1	CARDINAL
ftr-362	1380	2	three	CARDINAL
ftr-362	1380	3	2	CARDINAL
ftr-362	1380	4	annual	DATE
ftr-362	1380	5	american	NORP
ftr-362	1380	6	that year	DATE
ftr-362	1381	1	american	NORP
ftr-362	1381	2	the u.s. treasury	ORG
ftr-362	1382	1	american	NORP
ftr-362	1382	2	eight percent	PERCENT
ftr-362	1382	3	2014	DATE
ftr-362	1382	4	632	CARDINAL
ftr-362	1382	5	florida	GPE
ftr-362	1383	1	10:9	CARDINAL
ftr-362	1383	2	the year	DATE
ftr-362	1384	1	years	DATE
ftr-362	1384	2	2014	DATE
ftr-362	1384	3	eight percent	PERCENT
ftr-362	1385	1	indian	NORP
ftr-362	1389	1	2	CARDINAL
ftr-362	1389	2	chapter 2a	LAW
ftr-362	1389	3	medicare	ORG
ftr-362	1390	1	2010	DATE
ftr-362	1390	2	3.8 percent	PERCENT
ftr-362	1390	3	years	DATE
ftr-362	1390	4	1	CARDINAL
ftr-362	1390	5	2	CARDINAL
ftr-362	1391	1	250,000	MONEY
ftr-362	1391	2	125,000	MONEY
ftr-362	1391	3	200,000	MONEY
ftr-362	1393	1	1	CARDINAL
ftr-362	1393	2	2	CARDINAL
ftr-362	1395	1	501	CARDINAL
ftr-362	1395	2	664	CARDINAL
ftr-362	1397	1	1	CARDINAL
ftr-362	1397	2	2	CARDINAL
ftr-362	1397	3	3	CARDINAL
ftr-362	1398	1	1411	CARDINAL
ftr-362	1398	2	1	CARDINAL
ftr-362	1398	3	2	CARDINAL
ftr-362	1401	1	2011	DATE
ftr-362	1401	2	633	CARDINAL
ftr-362	1404	1	chapter 1.	LAW
ftr-362	1405	1	3	CARDINAL
ftr-362	1405	2	one	CARDINAL
ftr-362	1405	3	zero	CARDINAL
ftr-362	1406	1	201021048	DATE
ftr-362	1406	2	5/5/10	CARDINAL
ftr-362	1407	1	california	GPE
ftr-362	1407	2	one-half	CARDINAL
ftr-362	1407	3	one-half	CARDINAL
ftr-362	1408	1	1(c	CARDINAL
ftr-362	1409	1	one	CARDINAL
ftr-362	1409	2	california	GPE
ftr-362	1410	1	201021049	DATE
ftr-362	1410	2	5/6/10	CARDINAL
ftr-362	1410	3	irs	ORG
ftr-362	1410	4	201021050	DATE
ftr-362	1410	5	5/5/10	CARDINAL
ftr-362	1410	6	200608038	DATE
ftr-362	1410	7	years beginning before 6/1/10	DATE
ftr-362	1411	1	4	CARDINAL
ftr-362	1412	1	2010	DATE
ftr-362	1412	2	101	CARDINAL
ftr-362	1412	3	•	CARDINAL
ftr-362	1412	4	2012	DATE
ftr-362	1412	5	10%	PERCENT
ftr-362	1412	6	15%	PERCENT
ftr-362	1412	7	25%	PERCENT
ftr-362	1412	8	28%	PERCENT
ftr-362	1412	9	33%	PERCENT
ftr-362	1412	10	35%	PERCENT
ftr-362	1412	11	the end of 2010	DATE
ftr-362	1413	1	15%	PERCENT
ftr-362	1413	2	200%	PERCENT
ftr-362	1413	3	2012	DATE
ftr-362	1414	1	•	CARDINAL
ftr-362	1414	2	the 25%	PERCENT
ftr-362	1414	3	28%	PERCENT
ftr-362	1414	4	33%	PERCENT
ftr-362	1414	5	35%	PERCENT
ftr-362	1414	6	2012	DATE
ftr-362	1415	1	•	CARDINAL
ftr-362	1415	2	2010	DATE
ftr-362	1415	3	25%	PERCENT
ftr-362	1415	4	28%	PERCENT
ftr-362	1416	1	25%	PERCENT
ftr-362	1416	2	35%	PERCENT
ftr-362	1416	3	$1 million	MONEY
ftr-362	1417	1	•	CARDINAL
ftr-362	1417	2	3402	DATE
ftr-362	1417	3	7%	PERCENT
ftr-362	1417	4	10%	PERCENT
ftr-362	1417	5	15%	PERCENT
ftr-362	1417	6	25%	PERCENT
ftr-362	1417	7	7%	PERCENT
ftr-362	1417	8	15%	PERCENT
ftr-362	1417	9	28%	PERCENT
ftr-362	1417	10	31%	PERCENT
ftr-362	1418	1	634	CARDINAL
ftr-362	1418	2	florida	GPE
ftr-362	1419	1	10:9 •	CARDINAL
ftr-362	1419	2	2012	DATE
ftr-362	1420	1	•	CARDINAL
ftr-362	1421	1	3%	PERCENT
ftr-362	1421	2	at least 80%	PERCENT
ftr-362	1421	3	the end of 2010	DATE
ftr-362	1421	4	2012	DATE
ftr-362	1422	1	•	CARDINAL
ftr-362	1423	1	2%	PERCENT
ftr-362	1423	2	2,500	MONEY
ftr-362	1423	3	2012	DATE
ftr-362	1424	1	1	CARDINAL
ftr-362	1425	1	stadnyk v. commissioner	PERSON
ftr-362	1425	2	t.c.	PERSON
ftr-362	1426	1	2008-289	CARDINAL
ftr-362	1428	1	nsf	GPE
ftr-362	1430	1	section 104(a)(2	LAW
ftr-362	1430	2	section 61(a	LAW
ftr-362	1431	1	a.	PERSON
ftr-362	1431	2	sixth	ORDINAL
ftr-362	1432	1	stadnyk v. commissioner	PERSON
ftr-362	1432	2	105	CARDINAL
ftr-362	1432	3	2010-1130	DATE
ftr-362	1432	4	6th	ORDINAL
ftr-362	1433	1	2/26/10	CARDINAL
ftr-362	1433	2	aff’g t.c.	PERSON
ftr-362	1434	1	2008-289	CARDINAL
ftr-362	1435	1	sixth	ORDINAL
ftr-362	1436	1	nsf	GPE
ftr-362	1437	1	2011	DATE
ftr-362	1437	2	635	CARDINAL
ftr-362	1440	1	•	CARDINAL
ftr-362	1440	2	section 104(a)(2	LAW
ftr-362	1442	1	•	CARDINAL
ftr-362	1442	2	congress	ORG
ftr-362	1442	3	1996	DATE
ftr-362	1444	1	irs	ORG
ftr-362	1446	1	over 40 years	DATE
ftr-362	1447	1	2	CARDINAL
ftr-362	1448	1	t.c.	PERSON
ftr-362	1449	1	2010-9	DATE
ftr-362	1449	2	1/13/10	CARDINAL
ftr-362	1450	1	approximately $33,000	MONEY
ftr-362	1451	1	approximately $8,000	MONEY
ftr-362	1451	2	8,000	MONEY
ftr-362	1451	3	17,000	MONEY
ftr-362	1452	1	8,000	MONEY
ftr-362	1452	2	636	CARDINAL
ftr-362	1453	1	florida	GPE
ftr-362	1454	1	10:9	CARDINAL
ftr-362	1456	1	•	CARDINAL
ftr-362	1459	1	737	CARDINAL
ftr-362	1459	2	104th	LAW
ftr-362	1459	3	2d	CARDINAL
ftr-362	1460	1	143	CARDINAL
ftr-362	1460	2	1996	DATE
ftr-362	1461	1	3.	CARDINAL
ftr-362	1462	1	t.c.	PERSON
ftr-362	1463	1	2010	CARDINAL
ftr-362	1463	2	142	CARDINAL
ftr-362	1463	3	6/28/10	CARDINAL
ftr-362	1464	1	thornton	PERSON
ftr-362	1464	2	one-half	CARDINAL
ftr-362	1466	1	one-half	CARDINAL
ftr-362	1467	1	4	CARDINAL
ftr-362	1467	2	irs	ORG
ftr-362	1468	1	201045023	DATE
ftr-362	1468	2	11/4/10	CARDINAL
ftr-362	1468	3	11/12/10	CARDINAL
ftr-362	1469	1	several years	DATE
ftr-362	1470	1	one	CARDINAL
ftr-362	1470	2	irs	ORG
ftr-362	1472	1	7/17/00	CARDINAL
ftr-362	1472	2	first	ORDINAL
ftr-362	1472	3	first	ORDINAL
ftr-362	1473	1	5	CARDINAL
ftr-362	1473	2	florida	GPE
ftr-362	1474	1	campbell v. commissioner	PERSON
ftr-362	1474	2	134	CARDINAL
ftr-362	1474	3	20 (1/21/10	CARDINAL
ftr-362	1475	1	$8.75 million	MONEY
ftr-362	1475	2	qui tam	ORG
ftr-362	1475	3	the united states government	ORG
ftr-362	1475	4	$3.5 million	MONEY
ftr-362	1475	5	2011	DATE
ftr-362	1475	6	637	CARDINAL
ftr-362	1475	7	$8.75 million	MONEY
ftr-362	1475	8	only $5.25 million	MONEY
ftr-362	1476	1	$8.75 million	MONEY
ftr-362	1476	2	$3.5 million	MONEY
ftr-362	1477	1	•	CARDINAL
ftr-362	1477	2	latin	NORP
ftr-362	1477	3	qui tam pro domino	ORG
ftr-362	1477	4	rege quam pro se	PERSON
ftr-362	1478	1	•	CARDINAL
ftr-362	1478	2	the tax year	DATE
ftr-362	1478	3	2003	DATE
ftr-362	1478	4	2004	DATE
ftr-362	1479	1	6	CARDINAL
ftr-362	1479	2	indian	NORP
ftr-362	1480	1	2010	DATE
ftr-362	1480	2	indian	NORP
ftr-362	1481	1	•	CARDINAL
ftr-362	1481	2	congress	ORG
ftr-362	1481	3	irs	ORG
ftr-362	1481	4	indian	NORP
ftr-362	1483	1	7	CARDINAL
ftr-362	1483	2	bp	PERSON
ftr-362	1483	3	1099s	DATE
ftr-362	1484	1	first	ORDINAL
ftr-362	1485	1	078	CARDINAL
ftr-362	1485	2	6/25/10	CARDINAL
ftr-362	1486	1	irs	ORG
ftr-362	1486	2	mexico	GPE
ftr-362	1487	1	1	CARDINAL
ftr-362	1488	1	2	CARDINAL
ftr-362	1489	1	3	CARDINAL
ftr-362	1489	2	medicare	ORG
ftr-362	1490	1	4	CARDINAL
ftr-362	1490	2	600	MONEY
ftr-362	1491	1	638	CARDINAL
ftr-362	1491	2	florida	GPE
ftr-362	1492	1	10:9	CARDINAL
ftr-362	1494	1	8	CARDINAL
ftr-362	1495	1	two	CARDINAL
ftr-362	1496	1	driscoll v. commissioner	PERSON
ftr-362	1496	2	135	CARDINAL
ftr-362	1498	1	27	CARDINAL
ftr-362	1498	2	12/14/10	CARDINAL
ftr-362	1499	1	phillip driscoll	PERSON
ftr-362	1499	2	phil driscoll	PERSON
ftr-362	1499	3	second	ORDINAL
ftr-362	1500	1	irs	ORG
ftr-362	1500	2	107	CARDINAL
ftr-362	1500	3	second	ORDINAL
ftr-362	1500	4	four years	DATE
ftr-362	1500	5	over $400,000	MONEY
ftr-362	1500	6	107	CARDINAL
ftr-362	1500	7	only one	CARDINAL
ftr-362	1501	1	four	CARDINAL
ftr-362	1501	2	two	CARDINAL
ftr-362	1501	3	irs	ORG
ftr-362	1501	4	section 107	LAW
ftr-362	1501	5	section 107	LAW
ftr-362	1501	6	section 107	LAW
ftr-362	1502	1	7701(p)(1	CARDINAL
ftr-362	1503	1	the years	DATE
ftr-362	1503	2	1 u.s.c	MONEY
ftr-362	1504	1	the united states	GPE
ftr-362	1505	1	•	CARDINAL
ftr-362	1505	2	gustafson	PERSON
ftr-362	1505	3	five	CARDINAL
ftr-362	1505	4	congress	ORG
ftr-362	1505	5	1954	DATE
ftr-362	1506	1	280a	ORG
ftr-362	1506	2	1	CARDINAL
ftr-362	1507	1	a. chow v. commissioner	PERSON
ftr-362	1507	2	t.c.	PERSON
ftr-362	1508	1	2010	CARDINAL
ftr-362	1508	2	3/18/10	CARDINAL
ftr-362	1509	1	cohen	PERSON
ftr-362	1510	1	1.183-2(b	CARDINAL
ftr-362	1513	1	2011	DATE
ftr-362	1513	2	639 2	CARDINAL
ftr-362	1515	1	dennis v. commissioner	PERSON
ftr-362	1515	2	t.c.	PERSON
ftr-362	1516	1	2010	CARDINAL
ftr-362	1516	2	216	CARDINAL
ftr-362	1517	1	paris	GPE
ftr-362	1520	1	1	CARDINAL
ftr-362	1521	1	2008	DATE
ftr-362	1521	2	first	ORDINAL
ftr-362	1521	3	4/9/08	DATE
ftr-362	1521	4	1/1/09	DATE
ftr-362	1522	1	10 percent	PERCENT
ftr-362	1522	2	7,500	MONEY
ftr-362	1522	3	3,750	MONEY
ftr-362	1523	1	two	CARDINAL
ftr-362	1523	2	irs	ORG
ftr-362	1524	1	75,000	MONEY
ftr-362	1524	2	95,000	MONEY
ftr-362	1524	3	170,000	MONEY
ftr-362	1525	1	first	ORDINAL
ftr-362	1525	2	three-year	DATE
ftr-362	1526	1	1014	CARDINAL
ftr-362	1527	1	267(c)(4	CARDINAL
ftr-362	1528	1	1	CARDINAL
ftr-362	1528	2	first	ORDINAL
ftr-362	1528	3	2	CARDINAL
ftr-362	1528	4	3	CARDINAL
ftr-362	1528	5	4	CARDINAL
ftr-362	1528	6	the taxable year	DATE
ftr-362	1529	1	•	CARDINAL
ftr-362	1529	2	15-year	DATE
ftr-362	1529	3	second	ORDINAL
ftr-362	1529	4	the taxable year	DATE
ftr-362	1530	1	7,500	MONEY
ftr-362	1530	2	640	CARDINAL
ftr-362	1530	3	florida	GPE
ftr-362	1531	1	10:9	CARDINAL
ftr-362	1531	2	2008	DATE
ftr-362	1531	3	500	MONEY
ftr-362	1531	4	2010	DATE
ftr-362	1531	5	500	MONEY
ftr-362	1531	6	the next 14 years	DATE
ftr-362	1533	1	the end of the 15-year	DATE
ftr-362	1535	1	the next two years	DATE
ftr-362	1536	1	1041	CARDINAL
ftr-362	1537	1	•	CARDINAL
ftr-362	1537	2	the year	DATE
ftr-362	1537	3	2009	DATE
ftr-362	1537	4	before july 1	DATE
ftr-362	1537	5	2008	DATE
ftr-362	1537	6	2008	DATE
ftr-362	1538	1	the first year	DATE
ftr-362	1538	2	2010	DATE
ftr-362	1538	3	2011	DATE
ftr-362	1541	1	section 1006 of	LAW
ftr-362	1541	2	2009	DATE
ftr-362	1541	3	first	ORDINAL
ftr-362	1541	4	november 30, 2009	DATE
ftr-362	1541	5	8,000	MONEY
ftr-362	1541	6	2009	DATE
ftr-362	1542	1	36(f	CARDINAL
ftr-362	1542	2	2009	DATE
ftr-362	1542	3	36 months of the date	DATE
ftr-362	1544	1	2009	DATE
ftr-362	1545	1	section 11	LAW
ftr-362	1545	2	2009	DATE
ftr-362	1545	3	5/1/10	CARDINAL
ftr-362	1545	4	7/1/10	CARDINAL
ftr-362	1545	5	5/1/10	CARDINAL
ftr-362	1546	1	•	CARDINAL
ftr-362	1546	2	five-consecutive year	DATE
ftr-362	1546	3	eight-year	DATE
ftr-362	1546	4	first	ORDINAL
ftr-362	1547	1	6,500	MONEY
ftr-362	1548	1	11/30/09	DATE
ftr-362	1548	2	between $225,000 and $245,000	MONEY
ftr-362	1548	3	800,000	MONEY
ftr-362	1549	1	2011	DATE
ftr-362	1549	2	641	CARDINAL
ftr-362	1549	3	congress	ORG
ftr-362	1550	1	2010	DATE
ftr-362	1550	2	36	CARDINAL
ftr-362	1550	3	homebuyer	ORG
ftr-362	1550	4	6/30/10	CARDINAL
ftr-362	1550	5	9/30/10	CARDINAL
ftr-362	1550	6	4/30/10	CARDINAL
ftr-362	1550	7	6/30/10	CARDINAL
ftr-362	1551	1	6/30/10	CARDINAL
ftr-362	1552	1	one	CARDINAL
ftr-362	1552	2	congress	ORG
ftr-362	1553	1	2	CARDINAL
ftr-362	1553	2	irs	ORG
ftr-362	1554	1	200940030	DATE
ftr-362	1555	1	1,000,000	MONEY
ftr-362	1556	1	pau v. commissioner	PERSON
ftr-362	1556	2	t.c.	PERSON
ftr-362	1557	1	1997-43	DATE
ftr-362	1557	2	catalano v. commissioner	PERSON
ftr-362	1557	3	t.c.	PERSON
ftr-362	1558	1	2000	CARDINAL
ftr-362	1558	2	irs	ORG
ftr-362	1560	1	936	CARDINAL
ftr-362	1561	1	irs	ORG
ftr-362	1562	1	a.	PERSON
ftr-362	1566	1	2010-25	DATE
ftr-362	1566	2	2010-44	DATE
ftr-362	1567	1	571	CARDINAL
ftr-362	1567	2	10/14/10	ORDINAL
ftr-362	1568	1	$1 million	MONEY
ftr-362	1569	1	3	CARDINAL
ftr-362	1570	1	o’donnabhain	PERSON
ftr-362	1570	2	134	CARDINAL
ftr-362	1571	1	4	CARDINAL
ftr-362	1573	1	213	CARDINAL
ftr-362	1574	1	irs	ORG
ftr-362	1575	1	8	CARDINAL
ftr-362	1575	2	1	CARDINAL
ftr-362	1575	3	2	CARDINAL
ftr-362	1575	4	3	CARDINAL
ftr-362	1575	5	642	CARDINAL
ftr-362	1575	6	florida	GPE
ftr-362	1576	1	10:9	CARDINAL
ftr-362	1580	1	•	CARDINAL
ftr-362	1580	2	holmes	PERSON
ftr-362	1581	1	•	CARDINAL
ftr-362	1581	2	foley	PERSON
ftr-362	1581	3	vasquez	ORG
ftr-362	1581	4	kroupa	PERSON
ftr-362	1581	5	gustafson	ORG
ftr-362	1584	1	•	CARDINAL
ftr-362	1584	2	gustafson	PERSON
ftr-362	1584	3	foley	PERSON
ftr-362	1584	4	wells, vasquez	ORG
ftr-362	1587	1	havey v. commissioner	ORG
ftr-362	1587	2	12	CARDINAL
ftr-362	1588	1	412	CARDINAL
ftr-362	1588	2	webster	PERSON
ftr-362	1590	1	4	CARDINAL
ftr-362	1590	2	the day	DATE
ftr-362	1591	1	2010	DATE
ftr-362	1591	2	23(b	CARDINAL
ftr-362	1591	3	36c	DATE
ftr-362	1591	4	10,000	MONEY
ftr-362	1591	5	13,170	MONEY
ftr-362	1591	6	2011	DATE
ftr-362	1591	7	643	CARDINAL
ftr-362	1591	8	years	DATE
ftr-362	1591	9	12/31/09	DATE
ftr-362	1592	1	23	CARDINAL
ftr-362	1593	1	5	CARDINAL
ftr-362	1594	1	2010	DATE
ftr-362	1594	2	213	CARDINAL
ftr-362	1594	3	the 7.5 percent	PERCENT
ftr-362	1594	4	10 percent	PERCENT
ftr-362	1594	5	years	DATE
ftr-362	1595	1	the years 2013	DATE
ftr-362	1595	2	2016	DATE
ftr-362	1595	3	65	CARDINAL
ftr-362	1595	4	the end of the year	DATE
ftr-362	1596	1	the 10 percent	PERCENT
ftr-362	1597	1	6	CARDINAL
ftr-362	1598	1	2010	DATE
ftr-362	1598	2	220(d)(2	PRODUCT
ftr-362	1599	1	213	CARDINAL
ftr-362	1600	1	12/31/10	CARDINAL
ftr-362	1600	2	a.	PERSON
ftr-362	1600	3	2010-59 2010-39	DATE
ftr-362	1601	1	396	CARDINAL
ftr-362	1602	1	9/3/10	CARDINAL
ftr-362	1603	1	section 220(d)(2	LAW
ftr-362	1604	1	7	CARDINAL
ftr-362	1605	1	2010	DATE
ftr-362	1605	2	220(f)(4)(a	TIME
ftr-362	1605	3	hsa	ORG
ftr-362	1605	4	10 percent to 20 percent	PERCENT
ftr-362	1606	1	12/31/10	CARDINAL
ftr-362	1606	2	8	CARDINAL
ftr-362	1607	1	the pièce de résistance	ORG
ftr-362	1608	1	one-half	DATE
ftr-362	1608	2	400 percent	PERCENT
ftr-362	1608	3	644	CARDINAL
ftr-362	1608	4	florida	GPE
ftr-362	1608	5	10:9	CARDINAL
ftr-362	1609	1	section 36b	LAW
ftr-362	1609	2	2010	DATE
ftr-362	1609	3	american	NORP
ftr-362	1610	1	american	NORP
ftr-362	1610	2	the u.s. treasury	ORG
ftr-362	1613	1	irs	ORG
ftr-362	1616	1	less than 400 percent	PERCENT
ftr-362	1618	1	second	ORDINAL
ftr-362	1620	1	400 percent	PERCENT
ftr-362	1625	1	less than 60 percent	PERCENT
ftr-362	1627	1	2011	DATE
ftr-362	1627	2	645	CARDINAL
ftr-362	1629	1	the american health benefits exchange	ORG
ftr-362	1629	2	two	CARDINAL
ftr-362	1631	1	below 400%	PERCENT
ftr-362	1631	2	400	MONEY
ftr-362	1633	1	months	DATE
ftr-362	1635	1	years ending	DATE
ftr-362	1635	2	12/31/13	CARDINAL
ftr-362	1637	1	9	CARDINAL
ftr-362	1638	1	proc	PERSON
ftr-362	1639	1	2010-31	DATE
ftr-362	1639	2	2010-40	DATE
ftr-362	1640	1	413	CARDINAL
ftr-362	1640	2	9/29/10	CARDINAL
ftr-362	1641	1	section 36c(e	LAW
ftr-362	1642	1	the hague convention	GPE
ftr-362	1642	2	36c	CARDINAL
ftr-362	1643	1	10	CARDINAL
ftr-362	1644	1	chinese	NORP
ftr-362	1645	1	proc	PERSON
ftr-362	1646	1	201036	DATE
ftr-362	1646	2	2010	DATE
ftr-362	1646	3	42	CARDINAL
ftr-362	1647	1	439	CARDINAL
ftr-362	1647	2	9/30/10	CARDINAL
ftr-362	1648	1	between 2001 and 2008	DATE
ftr-362	1651	1	•	CARDINAL
ftr-362	1651	2	100 percent	PERCENT
ftr-362	1651	3	the year	DATE
ftr-362	1651	4	75 percent	PERCENT
ftr-362	1652	1	100	MONEY
ftr-362	1652	2	646	CARDINAL
ftr-362	1652	3	florida	GPE
ftr-362	1653	1	10:9	CARDINAL
ftr-362	1653	2	10-percent	PERCENT
ftr-362	1653	3	165(h)(2	CARDINAL
ftr-362	1654	1	•	CARDINAL
ftr-362	1654	2	chinese	NORP
ftr-362	1654	3	aba	PERSON
ftr-362	1654	4	1.10	CARDINAL
ftr-362	1655	1	11	CARDINAL
ftr-362	1656	1	24 $1,000	MONEY
ftr-362	1656	2	500	MONEY
ftr-362	1656	3	2010	DATE
ftr-362	1656	4	2012	DATE
ftr-362	1656	5	2010	DATE
ftr-362	1656	6	§§	ORG
ftr-362	1656	7	101	CARDINAL
ftr-362	1656	8	103	CARDINAL
ftr-362	1657	1	•	CARDINAL
ftr-362	1658	1	50	MONEY
ftr-362	1658	2	1,000	MONEY
ftr-362	1658	3	110,000	MONEY
ftr-362	1658	4	75,000	MONEY
ftr-362	1658	5	55,000	MONEY
ftr-362	1659	1	15%	PERCENT
ftr-362	1659	2	above $3,000	MONEY
ftr-362	1659	3	three	CARDINAL
ftr-362	1659	4	the taxable year	DATE
ftr-362	1660	1	12	CARDINAL
ftr-362	1660	2	congress	ORG
ftr-362	1661	1	2010	DATE
ftr-362	1661	2	103	CARDINAL
ftr-362	1661	3	2012	DATE
ftr-362	1661	4	2001	DATE
ftr-362	1661	5	2010	DATE
ftr-362	1661	6	32	CARDINAL
ftr-362	1662	1	the taxable year	DATE
ftr-362	1663	1	•	CARDINAL
ftr-362	1664	1	more than six months	DATE
ftr-362	1666	1	at least one-half	CARDINAL
ftr-362	1666	2	age 19	DATE
ftr-362	1666	3	age 24	DATE
ftr-362	1667	1	•	CARDINAL
ftr-362	1667	2	5,000	MONEY
ftr-362	1667	3	2012	DATE
ftr-362	1668	1	13	CARDINAL
ftr-362	1669	1	2012	DATE
ftr-362	1669	2	2010	DATE
ftr-362	1669	3	2012	DATE
ftr-362	1669	4	2011	DATE
ftr-362	1669	5	647	CARDINAL
ftr-362	1669	6	35%	PERCENT
ftr-362	1669	7	up to $3,000	MONEY
ftr-362	1669	8	one	CARDINAL
ftr-362	1669	9	up to $6,000	MONEY
ftr-362	1669	10	two	CARDINAL
ftr-362	1670	1	35%	PERCENT
ftr-362	1670	2	one	CARDINAL
ftr-362	1670	3	20%	PERCENT
ftr-362	1670	4	2,000	MONEY
ftr-362	1670	5	15,000	MONEY
ftr-362	1675	1	1/1/12	CARDINAL
ftr-362	1675	2	pre-2009	DATE
ftr-362	1675	3	10%	PERCENT
ftr-362	1675	4	50	MONEY
ftr-362	1675	5	150	MONEY
ftr-362	1675	6	300	MONEY
ftr-362	1676	1	500	MONEY
ftr-362	1676	2	200	MONEY
ftr-362	1677	1	pre-2009	DATE
ftr-362	1679	1	5,000	MONEY
ftr-362	1679	2	first	ORDINAL
ftr-362	1679	3	1400c	DATE
ftr-362	1679	4	1/1/12	CARDINAL
ftr-362	1680	1	70,000	MONEY
ftr-362	1680	2	110,000	MONEY
ftr-362	1681	1	754	PRODUCT
ftr-362	1681	2	14	CARDINAL
ftr-362	1682	1	2010	DATE
ftr-362	1682	2	2011	DATE
ftr-362	1683	1	2010	DATE
ftr-362	1683	2	the years 2010 and 2011	DATE
ftr-362	1684	1	15	CARDINAL
ftr-362	1684	2	♬ “yankee	NORP
ftr-362	1685	1	zilberberg v. commissioner	PERSON
ftr-362	1685	2	t.c.	PERSON
ftr-362	1686	1	2011	CARDINAL
ftr-362	1686	2	005	CARDINAL
ftr-362	1686	3	1/5/11	CARDINAL
ftr-362	1687	1	wherry	PERSON
ftr-362	1688	1	[cohan v. commissioner	PERSON
ftr-362	1688	2	39	CARDINAL
ftr-362	1688	3	540	CARDINAL
ftr-362	1688	4	2d	DATE
ftr-362	1688	5	1930	DATE
ftr-362	1690	1	3,000	MONEY
ftr-362	1690	2	5,000	MONEY
ftr-362	1690	3	217	CARDINAL
ftr-362	1691	1	15,500	MONEY
ftr-362	1691	2	36,250	MONEY
ftr-362	1692	1	648	CARDINAL
ftr-362	1692	2	florida	GPE
ftr-362	1693	1	10:9	CARDINAL
ftr-362	1693	2	1	CARDINAL
ftr-362	1694	1	maes	PERSON
ftr-362	1694	2	v. united states	GPE
ftr-362	1694	3	106	CARDINAL
ftr-362	1694	4	2010-6752	DATE
ftr-362	1695	1	10/13/10	CARDINAL
ftr-362	1697	1	reg	CARDINAL
ftr-362	1698	1	1.71-1t(c	CARDINAL
ftr-362	1698	2	q&a18	ORG
ftr-362	1698	3	1	CARDINAL
ftr-362	1698	4	six months	DATE
ftr-362	1698	5	twenty-first	CARDINAL
ftr-362	1698	6	2	CARDINAL
ftr-362	1698	7	two	CARDINAL
ftr-362	1698	8	a year	DATE
ftr-362	1698	9	between eighteen and twenty-four	CARDINAL
ftr-362	1698	10	two	CARDINAL
ftr-362	1699	1	$109,000 to $91,000	MONEY
ftr-362	1699	2	25,000	MONEY
ftr-362	1699	3	the same years	DATE
ftr-362	1699	4	two	CARDINAL
ftr-362	1699	5	age 20	DATE
ftr-362	1700	1	1	CARDINAL
ftr-362	1700	2	2	CARDINAL
ftr-362	1700	3	age 20	DATE
ftr-362	1700	4	3	CARDINAL
ftr-362	1702	1	1	CARDINAL
ftr-362	1704	1	2010	DATE
ftr-362	1704	2	§§	ORG
ftr-362	1704	3	103	CARDINAL
ftr-362	1704	4	2012	DATE
ftr-362	1705	1	•	CARDINAL
ftr-362	1705	2	american	NORP
ftr-362	1705	3	100%	PERCENT
ftr-362	1705	4	up to $2,000	MONEY
ftr-362	1705	5	25%	PERCENT
ftr-362	1705	6	2,000	MONEY
ftr-362	1705	7	2,500	MONEY
ftr-362	1706	1	80,000	MONEY
ftr-362	1706	2	90,000	MONEY
ftr-362	1706	3	160,000	MONEY
ftr-362	1706	4	180,000	MONEY
ftr-362	1707	1	the first two years	DATE
ftr-362	1707	2	100%	PERCENT
ftr-362	1707	3	first	ORDINAL
ftr-362	1707	4	1,200	MONEY
ftr-362	1707	5	50%	PERCENT
ftr-362	1707	6	1,200	MONEY
ftr-362	1708	1	2012	DATE
ftr-362	1709	1	•	CARDINAL
ftr-362	1709	2	the national health service corps scholarship program	ORG
ftr-362	1709	3	the f. edward gebert armed forces health professions scholarship	ORG
ftr-362	1710	1	2011	DATE
ftr-362	1710	2	649 •	CARDINAL
ftr-362	1711	1	between $60,000 and $75,000	MONEY
ftr-362	1711	2	120,000	MONEY
ftr-362	1712	1	cloverdale education	ORG
ftr-362	1712	2	2,000	MONEY
ftr-362	1712	3	2012	DATE
ftr-362	1712	4	age 18	DATE
ftr-362	1712	5	between $95,000 and $110,000	MONEY
ftr-362	1712	6	190,000	MONEY
ftr-362	1712	7	220,000	MONEY
ftr-362	1713	1	2.	CARDINAL
ftr-362	1714	1	2010	DATE
ftr-362	1714	2	721	CARDINAL
ftr-362	1714	3	62	CARDINAL
ftr-362	1714	4	up to $250	MONEY
ftr-362	1714	5	k-12	PERSON
ftr-362	1714	6	the years 2010 and 2011	DATE
ftr-362	1715	1	1	CARDINAL
ftr-362	1717	1	2010	DATE
ftr-362	1717	2	2010	DATE
ftr-362	1717	3	2011	DATE
ftr-362	1718	1	2010	DATE
ftr-362	1718	2	72,450	MONEY
ftr-362	1719	1	25%	PERCENT
ftr-362	1719	2	150,000	MONEY
ftr-362	1719	3	439,800	MONEY
ftr-362	1720	1	2010	DATE
ftr-362	1720	2	47,450	MONEY
ftr-362	1720	3	25%	PERCENT
ftr-362	1720	4	112,500	MONEY
ftr-362	1720	5	302,300	MONEY
ftr-362	1721	1	2011	DATE
ftr-362	1721	2	74,450	MONEY
ftr-362	1721	3	25%	PERCENT
ftr-362	1721	4	150,000	MONEY
ftr-362	1721	5	447,800	MONEY
ftr-362	1722	1	37,225	MONEY
ftr-362	1722	2	25%	PERCENT
ftr-362	1722	3	75,000	MONEY
ftr-362	1722	4	223,900	MONEY
ftr-362	1723	1	50%	PERCENT
ftr-362	1724	1	•	CARDINAL
ftr-362	1724	2	2010	DATE
ftr-362	1724	3	6,700	MONEY
ftr-362	1724	4	2011	DATE
ftr-362	1724	5	6,800	MONEY
ftr-362	1725	1	2	CARDINAL
ftr-362	1726	1	2010	DATE
ftr-362	1726	2	202	CARDINAL
ftr-362	1727	1	§§ 21 through	ORG
ftr-362	1727	2	25d	DATE
ftr-362	1728	1	650	CARDINAL
ftr-362	1728	2	florida	GPE
ftr-362	1728	3	10:9	CARDINAL
ftr-362	1728	4	2010	DATE
ftr-362	1729	1	1	CARDINAL
ftr-362	1729	2	section 162(k	LAW
ftr-362	1730	1	ralston purina co.	ORG
ftr-362	1731	1	131	CARDINAL
ftr-362	1731	2	29	CARDINAL
ftr-362	1731	3	9/10/08	CARDINAL
ftr-362	1732	1	ralston purina	PERSON
ftr-362	1732	2	ralston purina preferred stock	ORG
ftr-362	1733	1	5	CARDINAL
ftr-362	1734	1	nims	PERSON
ftr-362	1734	2	ralston purina’s	PERSON
ftr-362	1734	3	162(k	CARDINAL
ftr-362	1735	1	boise cascade corp.	ORG
ftr-362	1736	1	v. united states	GPE
ftr-362	1736	2	329	CARDINAL
ftr-362	1736	3	751	CARDINAL
ftr-362	1736	4	9th	ORDINAL
ftr-362	1736	5	2003	DATE
ftr-362	1737	1	boise	GPE
ftr-362	1737	2	ninth	ORDINAL
ftr-362	1738	1	ninth	ORDINAL
ftr-362	1738	2	fort howard corp.	ORG
ftr-362	1739	1	103	CARDINAL
ftr-362	1739	2	345	CARDINAL
ftr-362	1739	3	1994	DATE
ftr-362	1740	1	ralston purina	FAC
ftr-362	1741	1	ralston purina’s	PERSON
ftr-362	1743	1	a.	PERSON
ftr-362	1743	2	third	ORDINAL
ftr-362	1743	3	ninth	ORDINAL
ftr-362	1744	1	conopco, inc.	ORG
ftr-362	1745	1	v. united states	GPE
ftr-362	1745	2	572	CARDINAL
ftr-362	1745	3	162	CARDINAL
ftr-362	1745	4	3d	CARDINAL
ftr-362	1746	1	7/13/09	CARDINAL
ftr-362	1746	2	aff’g 100	CARDINAL
ftr-362	1746	3	2007-5296	DATE
ftr-362	1746	4	7/18/07	CARDINAL
ftr-362	1747	1	2011	DATE
ftr-362	1747	2	651 connection	QUANTITY
ftr-362	1749	1	general mills, inc.	ORG
ftr-362	1749	2	v. united states	GPE
ftr-362	1749	3	554	CARDINAL
ftr-362	1749	4	727	CARDINAL
ftr-362	1749	5	8th	ORDINAL
ftr-362	1751	1	benton	PERSON
ftr-362	1752	1	ralston purina co.	ORG
ftr-362	1753	1	131	CARDINAL
ftr-362	1753	2	29	CARDINAL
ftr-362	1753	3	9/10/08	CARDINAL
ftr-362	1755	1	boise cascade corp.	ORG
ftr-362	1756	1	v. united states	GPE
ftr-362	1756	2	329	CARDINAL
ftr-362	1756	3	751	CARDINAL
ftr-362	1756	4	9th	ORDINAL
ftr-362	1756	5	2003	DATE
ftr-362	1757	1	boise cascade	ORG
ftr-362	1759	1	nestle purina petcare co.	ORG
ftr-362	1759	2	594	CARDINAL
ftr-362	1759	3	968	CARDINAL
ftr-362	1759	4	8th	ORDINAL
ftr-362	1760	1	2/9/10	CARDINAL
ftr-362	1761	1	ralston purina co.	ORG
ftr-362	1762	1	131	CARDINAL
ftr-362	1762	2	29	CARDINAL
ftr-362	1762	3	9/10/08	CARDINAL
ftr-362	1762	4	162(k)(1	CARDINAL
ftr-362	1763	1	eighth	ORDINAL
ftr-362	1763	2	the tax court	ORG
ftr-362	1763	3	561	CARDINAL
ftr-362	1763	4	561	CARDINAL
ftr-362	1764	1	561	CARDINAL
ftr-362	1764	2	561	CARDINAL
ftr-362	1765	1	2	CARDINAL
ftr-362	1765	2	three	CARDINAL
ftr-362	1766	1	media space, inc.	ORG
ftr-362	1767	1	135	CARDINAL
ftr-362	1768	1	21	CARDINAL
ftr-362	1768	2	10/18/10	CARDINAL
ftr-362	1769	1	9/30/03	CARDINAL
ftr-362	1770	1	4 percent	PERCENT
ftr-362	1770	2	0.5 percent	PERCENT
ftr-362	1770	3	the end of each	DATE
ftr-362	1770	4	6-month	DATE
ftr-362	1770	5	9 percent	PERCENT
ftr-362	1771	1	652	CARDINAL
ftr-362	1771	2	florida	GPE
ftr-362	1772	1	10:9	CARDINAL
ftr-362	1773	1	9/30/03	CARDINAL
ftr-362	1773	2	9/30/04	CARDINAL
ftr-362	1774	1	2010	DATE
ftr-362	1776	1	irs	ORG
ftr-362	1777	1	irs	ORG
ftr-362	1777	2	one year	DATE
ftr-362	1778	1	•	CARDINAL
ftr-362	1780	1	the years	DATE
ftr-362	1781	1	irs	ORG
ftr-362	1784	1	irs	ORG
ftr-362	1784	2	162	CARDINAL
ftr-362	1785	1	653	CARDINAL
ftr-362	1786	1	•	CARDINAL
ftr-362	1786	2	irs	ORG
ftr-362	1786	3	301	CARDINAL
ftr-362	1787	1	•	CARDINAL
ftr-362	1788	1	irs	ORG
ftr-362	1789	1	1.263(a)-4(d)(2)(i	CARDINAL
ftr-362	1790	1	irs	ORG
ftr-362	1791	1	1.263(a)-4(d)(2)(i	CARDINAL
ftr-362	1793	1	the earlier of (1)	DATE
ftr-362	1793	2	twelve months	DATE
ftr-362	1793	3	2	CARDINAL
ftr-362	1793	4	year	DATE
ftr-362	1793	5	first	ORDINAL
ftr-362	1793	6	263	CARDINAL
ftr-362	1793	7	third	ORDINAL
ftr-362	1795	1	1.263(a)-4(f)(5)(i	CARDINAL
ftr-362	1795	2	the taxable year	DATE
ftr-362	1796	1	two	CARDINAL
ftr-362	1796	2	longer than 12 months	DATE
ftr-362	1796	3	12-month	DATE
ftr-362	1797	1	five	CARDINAL
ftr-362	1797	2	reg	CARDINAL
ftr-362	1798	1	1	CARDINAL
ftr-362	1798	2	2	CARDINAL
ftr-362	1798	3	3	CARDINAL
ftr-362	1798	4	4	CARDINAL
ftr-362	1798	5	5	CARDINAL
ftr-362	1798	6	first	ORDINAL
ftr-362	1798	7	second	ORDINAL
ftr-362	1798	8	second	ORDINAL
ftr-362	1799	1	2010	DATE
ftr-362	1800	1	d. s	PERSON
ftr-362	1800	2	1	CARDINAL
ftr-362	1801	1	vainisi v. commissioner	ORG
ftr-362	1801	2	132 t.c	QUANTITY
ftr-362	1801	3	1 (	CARDINAL
ftr-362	1802	1	291(a)(3	CARDINAL
ftr-362	1802	2	80 percent	PERCENT
ftr-362	1802	3	12/31/82	CARDINAL
ftr-362	1802	4	654	CARDINAL
ftr-362	1802	5	florida	GPE
ftr-362	1803	1	10:9	CARDINAL
ftr-362	1803	2	265(b)(3)(b	CARDINAL
ftr-362	1804	1	1361	CARDINAL
ftr-362	1807	1	1.1361-4(a)(3	CARDINAL
ftr-362	1808	1	foley	PERSON
ftr-362	1808	2	291(a)(3	CARDINAL
ftr-362	1808	3	the s corporation	ORG
ftr-362	1808	4	qsub bank	ORG
ftr-362	1810	1	1.1361-4(a)(3	CARDINAL
ftr-362	1811	1	a.	PERSON
ftr-362	1812	1	seventh	ORDINAL
ftr-362	1812	2	posner	PERSON
ftr-362	1812	3	illinois	GPE
ftr-362	1812	4	indiana	GPE
ftr-362	1812	5	wisconsin	GPE
ftr-362	1813	1	vainisi v. commissioner	ORG
ftr-362	1813	2	599	CARDINAL
ftr-362	1813	3	567	CARDINAL
ftr-362	1813	4	7th	ORDINAL
ftr-362	1814	1	3/17/10	CARDINAL
ftr-362	1816	1	posner	PERSON
ftr-362	1816	2	1363(b)(4	CARDINAL
ftr-362	1816	3	291	CARDINAL
ftr-362	1816	4	three years	DATE
ftr-362	1817	1	291	CARDINAL
ftr-362	1819	1	1.1361-4(a)(3	CARDINAL
ftr-362	1820	1	291	CARDINAL
ftr-362	1820	2	congress	ORG
ftr-362	1820	3	1363(b)(4	CARDINAL
ftr-362	1820	4	291	CARDINAL
ftr-362	1820	5	treasury	ORG
ftr-362	1822	1	section 1363(b)(4	LAW
ftr-362	1823	1	section 291	LAW
ftr-362	1823	2	the 80 percent	PERCENT
ftr-362	1823	3	one	CARDINAL
ftr-362	1823	4	three immediately preceding years	DATE
ftr-362	1826	1	section 1363(b)(4	LAW
ftr-362	1827	1	2011	DATE
ftr-362	1827	2	655	CARDINAL
ftr-362	1828	1	section 1363(b)(4	LAW
ftr-362	1829	1	•	CARDINAL
ftr-362	1829	2	posner	PERSON
ftr-362	1829	3	a decade ago	DATE
ftr-362	1830	1	congress	ORG
ftr-362	1830	2	congress	ORG
ftr-362	1831	1	•	CARDINAL
ftr-362	1832	1	2	CARDINAL
ftr-362	1832	2	solomon	PERSON
ftr-362	1833	1	the ringgold telephone company	ORG
ftr-362	1833	2	t.c.	PERSON
ftr-362	1834	1	2010	CARDINAL
ftr-362	1834	2	103	CARDINAL
ftr-362	1834	3	5/10/10	CARDINAL
ftr-362	1835	1	1374	CARDINAL
ftr-362	1835	2	10 years	DATE
ftr-362	1837	1	2,600,000	MONEY
ftr-362	1837	2	less than a year later	DATE
ftr-362	1837	3	5,220,423	MONEY
ftr-362	1838	1	wells	PERSON
ftr-362	1838	2	2,980,000	MONEY
ftr-362	1838	3	3,243,000	MONEY
ftr-362	1838	4	2,718,000	MONEY
ftr-362	1838	5	5%	PERCENT
ftr-362	1838	6	irs	ORG
ftr-362	1838	7	5,155,000	MONEY
ftr-362	1839	1	bell south	ORG
ftr-362	1840	1	3,727,141	MONEY
ftr-362	1840	2	1	CARDINAL
ftr-362	1840	3	3,243,000	MONEY
ftr-362	1840	4	2	CARDINAL
ftr-362	1840	5	2,718,000	MONEY
ftr-362	1840	6	3	CARDINAL
ftr-362	1840	7	5,220,423	MONEY
ftr-362	1840	8	bell south	ORG
ftr-362	1841	1	656	CARDINAL
ftr-362	1841	2	florida	GPE
ftr-362	1841	3	10:9 3	CARDINAL
ftr-362	1844	1	131	CARDINAL
ftr-362	1845	1	262	CARDINAL
ftr-362	1845	2	12/17/08	CARDINAL
ftr-362	1846	1	prior to 2001	DATE
ftr-362	1847	1	112,547	MONEY
ftr-362	1848	1	2001	DATE
ftr-362	1848	2	649,775	MONEY
ftr-362	1848	3	112,547	MONEY
ftr-362	1848	4	537,228	MONEY
ftr-362	1849	1	later in 2001	DATE
ftr-362	1849	2	the s corporation	ORG
ftr-362	1849	3	two	CARDINAL
ftr-362	1849	4	third	ORDINAL
ftr-362	1849	5	537,228	MONEY
ftr-362	1849	6	the s corporation	ORG
ftr-362	1851	1	the s corporation	ORG
ftr-362	1851	2	118	CARDINAL
ftr-362	1852	1	gitlitz v. commissioner	PERSON
ftr-362	1852	2	531	CARDINAL
ftr-362	1852	3	u.s. 206	DATE
ftr-362	1852	4	216	CARDINAL
ftr-362	1852	5	2001	DATE
ftr-362	1852	6	118	CARDINAL
ftr-362	1853	1	1.1366-1(a)(2)(viii	TIME
ftr-362	1853	2	the s corporation’s	ORG
ftr-362	1853	3	1367	DATE
ftr-362	1855	1	three	CARDINAL
ftr-362	1855	2	first	ORDINAL
ftr-362	1856	1	sec	ORG
ftr-362	1856	2	1.118-1	CARDINAL
ftr-362	1856	3	second	ORDINAL
ftr-362	1856	4	third	ORDINAL
ftr-362	1856	5	sec	ORG
ftr-362	1856	6	118	CARDINAL
ftr-362	1857	1	sec	ORG
ftr-362	1857	2	1.118-1	CARDINAL
ftr-362	1858	1	2011	DATE
ftr-362	1858	2	657	CARDINAL
ftr-362	1858	3	1366(a)(1	CARDINAL
ftr-362	1858	4	1367(a)(1)(a	DATE
ftr-362	1858	5	1367(b)(2)(b	CARDINAL
ftr-362	1858	6	three	CARDINAL
ftr-362	1859	1	• reg	MONEY
ftr-362	1860	1	1.118-1	CARDINAL
ftr-362	1863	1	1.1366-1(a)(2)(viii	TIME
ftr-362	1864	1	a. affirmed	PERSON
ftr-362	1864	2	supreme court	ORG
ftr-362	1866	1	615	CARDINAL
ftr-362	1866	2	83	CARDINAL
ftr-362	1866	3	2d	DATE
ftr-362	1867	1	6/2/10	CARDINAL
ftr-362	1868	1	macomber	DATE
ftr-362	1868	2	252	CARDINAL
ftr-362	1868	3	u.s.	GPE
ftr-362	1868	4	189	CARDINAL
ftr-362	1868	5	1920	DATE
ftr-362	1868	6	cuba railroad	GPE
ftr-362	1868	7	268	CARDINAL
ftr-362	1868	8	628	CARDINAL
ftr-362	1868	9	1925	DATE
ftr-362	1868	10	glass co.	ORG
ftr-362	1868	11	348	CARDINAL
ftr-362	1868	12	426	CARDINAL
ftr-362	1868	13	1955	DATE
ftr-362	1868	14	second	ORDINAL
ftr-362	1868	15	koeltl	PERSON
ftr-362	1869	1	118	CARDINAL
ftr-362	1869	2	congress	ORG
ftr-362	1869	3	pre-1954	DATE
ftr-362	1871	1	118-1	CARDINAL
ftr-362	1872	1	•	CARDINAL
ftr-362	1872	2	531	CARDINAL
ftr-362	1872	3	206	CARDINAL
ftr-362	1872	4	2001	DATE
ftr-362	1872	5	118	CARDINAL
ftr-362	1872	6	118	CARDINAL
ftr-362	1872	7	118	CARDINAL
ftr-362	1874	1	the s corporation	ORG
ftr-362	1875	1	658	CARDINAL
ftr-362	1875	2	florida	GPE
ftr-362	1876	1	10:9	CARDINAL
ftr-362	1877	1	second	ORDINAL
ftr-362	1879	1	4.	CARDINAL
ftr-362	1879	2	every year	DATE
ftr-362	1880	1	2010	DATE
ftr-362	1880	2	1374	CARDINAL
ftr-362	1880	3	five years	DATE
ftr-362	1880	4	2011	DATE
ftr-362	1881	1	ten years	DATE
ftr-362	1881	2	years	DATE
ftr-362	1881	3	2009	DATE
ftr-362	1881	4	seven years	DATE
ftr-362	1881	5	2009	DATE
ftr-362	1881	6	2010	DATE
ftr-362	1882	1	1	CARDINAL
ftr-362	1883	1	irs	ORG
ftr-362	1885	1	2010-25	DATE
ftr-362	1885	2	2010	DATE
ftr-362	1885	3	14	CARDINAL
ftr-362	1886	1	527	CARDINAL
ftr-362	1886	2	3/18/10	CARDINAL
ftr-362	1889	1	1.368-1t(e)(2	CARDINAL
ftr-362	1889	2	9316	DATE
ftr-362	1889	3	72	CARDINAL
ftr-362	1889	4	12974	DATE
ftr-362	1889	5	3/20/07	CARDINAL
ftr-362	1889	6	march 19, 2010	DATE
ftr-362	1892	1	1.368-1(e)(2	CARDINAL
ftr-362	1895	1	a. reg-146247-06	PERSON
ftr-362	1895	2	72	CARDINAL
ftr-362	1895	3	13058	CARDINAL
ftr-362	1895	4	3/20/07	CARDINAL
ftr-362	1898	1	1.368-1(e)(2	CARDINAL
ftr-362	1899	1	1.368-1(e	CARDINAL
ftr-362	1899	2	2005	DATE
ftr-362	1902	1	1.368-1	CARDINAL
ftr-362	1902	2	2005	DATE
ftr-362	1902	3	the 2011	DATE
ftr-362	1902	4	659	CARDINAL
ftr-362	1902	5	the last business day	DATE
ftr-362	1909	1	the signing date	DATE
ftr-362	1911	1	2	CARDINAL
ftr-362	1912	1	t.d	PERSON
ftr-362	1912	2	9487	DATE
ftr-362	1912	3	section 382(h	LAW
ftr-362	1912	4	75	CARDINAL
ftr-362	1912	5	33990	DATE
ftr-362	1912	6	6/16/10	CARDINAL
ftr-362	1914	1	1.382-7	CARDINAL
ftr-362	1914	2	382	CARDINAL
ftr-362	1917	1	1.451-5	DATE
ftr-362	1918	1	2004-34	DATE
ftr-362	1918	2	991	CARDINAL
ftr-362	1919	1	6/11/10	CARDINAL
ftr-362	1921	1	1.382	CARDINAL
ftr-362	1922	1	3	CARDINAL
ftr-362	1922	2	382	CARDINAL
ftr-362	1922	3	2010-50, 2010-27	DATE
ftr-362	1923	1	12	CARDINAL
ftr-362	1923	2	6/11/10	CARDINAL
ftr-362	1924	1	382	CARDINAL
ftr-362	1924	2	more than one	CARDINAL
ftr-362	1924	3	one	CARDINAL
ftr-362	1925	1	irs	ORG
ftr-362	1926	1	660	CARDINAL
ftr-362	1926	2	florida	GPE
ftr-362	1927	1	10:9	CARDINAL
ftr-362	1930	1	irs	ORG
ftr-362	1939	1	1	CARDINAL
ftr-362	1939	2	first	ORDINAL
ftr-362	1939	3	more than one	CARDINAL
ftr-362	1939	4	2	CARDINAL
ftr-362	1939	5	the first day	DATE
ftr-362	1939	6	3	CARDINAL
ftr-362	1939	7	the date six years	DATE
ftr-362	1940	1	4	CARDINAL
ftr-362	1941	1	howard v. united states	PERSON
ftr-362	1941	2	106	CARDINAL
ftr-362	1941	3	20105533	DATE
ftr-362	1942	1	7/30/10	CARDINAL
ftr-362	1943	1	third	ORDINAL
ftr-362	1944	1	three years	DATE
ftr-362	1945	1	47,100	MONEY
ftr-362	1945	2	549,900	MONEY
ftr-362	1945	3	16,000	MONEY
ftr-362	1946	1	the end of the year	DATE
ftr-362	1947	1	320,358	MONEY
ftr-362	1947	2	2011	DATE
ftr-362	1947	3	661	CARDINAL
ftr-362	1947	4	irs	ORG
ftr-362	1947	5	third	ORDINAL
ftr-362	1948	1	2002	DATE
ftr-362	1949	1	three	CARDINAL
ftr-362	1949	2	1	CARDINAL
ftr-362	1949	3	three years	DATE
ftr-362	1949	4	2	CARDINAL
ftr-362	1949	5	3	CARDINAL
ftr-362	1950	1	norwalk	GPE
ftr-362	1950	2	t.c.	PERSON
ftr-362	1951	1	1998	CARDINAL
ftr-362	1951	2	martin ice cream co.	ORG
ftr-362	1952	1	110 t.c	QUANTITY
ftr-362	1952	2	189	CARDINAL
ftr-362	1952	3	1998	DATE
ftr-362	1953	1	1	CARDINAL
ftr-362	1953	2	2	CARDINAL
ftr-362	1953	3	three years	DATE
ftr-362	1954	1	solomon v. commissioner	PERSON
ftr-362	1954	2	t.c.	PERSON
ftr-362	1955	1	2008-102	CARDINAL
ftr-362	1956	1	2010	DATE
ftr-362	1957	1	2010	DATE
ftr-362	1958	1	1	CARDINAL
ftr-362	1960	1	2009	DATE
ftr-362	1960	2	2010	DATE
ftr-362	1960	3	at least $1 billion	MONEY
ftr-362	1960	4	12/31/09	DATE
ftr-362	1960	5	2005	DATE
ftr-362	1960	6	662	CARDINAL
ftr-362	1960	7	florida	GPE
ftr-362	1962	1	10:9	CARDINAL
ftr-362	1962	2	the third quarters of 2010	DATE
ftr-362	1962	3	2013	DATE
ftr-362	1963	1	2010	DATE
ftr-362	1963	2	july	DATE
ftr-362	1963	3	august	DATE
ftr-362	1963	4	september, 2014	DATE
ftr-362	1963	5	157.75 percent	PERCENT
ftr-362	1964	1	2010	DATE
ftr-362	1964	2	july	DATE
ftr-362	1964	3	august	DATE
ftr-362	1964	4	september, 2014	DATE
ftr-362	1964	5	15.75	CARDINAL
ftr-362	1965	1	2.	CARDINAL
ftr-362	1966	1	kraatz & craig surveying inc.	ORG
ftr-362	1967	1	134	CARDINAL
ftr-362	1968	1	8	CARDINAL
ftr-362	1968	2	4/13/10	CARDINAL
ftr-362	1969	1	dawson	PERSON
ftr-362	1971	1	1.448-1t(e)(4)(i	CARDINAL
ftr-362	1972	1	35 percent	PERCENT
ftr-362	1973	1	3	CARDINAL
ftr-362	1973	2	textron	ORG
ftr-362	1973	3	irs	ORG
ftr-362	1974	1	irs	ORG
ftr-362	1975	1	2010-9, 2010-7	DATE
ftr-362	1976	1	408	CARDINAL
ftr-362	1976	2	1/26/10	CARDINAL
ftr-362	1977	1	irs	ORG
ftr-362	1977	2	1120	CARDINAL
ftr-362	1977	3	more than $10 million	MONEY
ftr-362	1977	4	one	CARDINAL
ftr-362	1978	1	irs	ORG
ftr-362	1979	1	•	CARDINAL
ftr-362	1979	2	irs	ORG
ftr-362	1979	3	under united states	GPE
ftr-362	1979	4	arthur young	PERSON
ftr-362	1979	5	465	CARDINAL
ftr-362	1979	6	805	CARDINAL
ftr-362	1979	7	1984	DATE
ftr-362	1981	1	1	CARDINAL
ftr-362	1982	1	2	CARDINAL
ftr-362	1982	2	the taxable year or	DATE
ftr-362	1982	3	years	DATE
ftr-362	1982	4	2011	DATE
ftr-362	1982	5	663 3	DATE
ftr-362	1983	1	4	CARDINAL
ftr-362	1984	1	5	CARDINAL
ftr-362	1985	1	6	CARDINAL
ftr-362	1987	1	•	CARDINAL
ftr-362	1988	1	a. draft	PERSON
ftr-362	1989	1	2010-30, 2010-19	DATE
ftr-362	1990	1	668	CARDINAL
ftr-362	1990	2	4/19/10	CARDINAL
ftr-362	1992	1	years	DATE
ftr-362	1992	2	2010	DATE
ftr-362	1992	3	$10 million	MONEY
ftr-362	1992	4	1	CARDINAL
ftr-362	1992	5	u.s.	GPE
ftr-362	1992	6	2	CARDINAL
ftr-362	1992	7	1120 l	DATE
ftr-362	1992	8	u.s.	GPE
ftr-362	1992	9	1120	CARDINAL
ftr-362	1992	10	u.s.	GPE
ftr-362	1992	11	3	CARDINAL
ftr-362	1992	12	1120	CARDINAL
ftr-362	1992	13	u.s.	GPE
ftr-362	1993	1	•	CARDINAL
ftr-362	1993	2	2010	DATE
ftr-362	1993	3	irs	ORG
ftr-362	1993	4	1120	CARDINAL
ftr-362	1994	1	irs	ORG
ftr-362	1995	1	•	CARDINAL
ftr-362	1995	2	8275	DATE
ftr-362	1995	3	8275r	DATE
ftr-362	1998	1	75	CARDINAL
ftr-362	1998	2	54802	DATE
ftr-362	1998	3	9/9/10	CARDINAL
ftr-362	1999	1	treasury	ORG
ftr-362	2000	1	1.6012-2	CARDINAL
ftr-362	2000	2	irs	ORG
ftr-362	2001	1	irs	ORG
ftr-362	2001	2	664	CARDINAL
ftr-362	2001	3	florida	GPE
ftr-362	2002	1	10:9	CARDINAL
ftr-362	2002	2	48	DATE
ftr-362	2003	1	years	DATE
ftr-362	2003	2	december 15, 2009	DATE
ftr-362	2004	1	c.	PERSON
ftr-362	2006	1	2010-75, 2010-41	DATE
ftr-362	2007	1	428	CARDINAL
ftr-362	2007	2	9/24/10	CARDINAL
ftr-362	2008	1	irs	ORG
ftr-362	2009	1	1	CARDINAL
ftr-362	2009	2	$100 million	MONEY
ftr-362	2010	1	$100 million	MONEY
ftr-362	2010	2	2010 tax years	DATE
ftr-362	2011	1	$50 million	MONEY
ftr-362	2011	2	2012 tax years	DATE
ftr-362	2011	3	$10 million	MONEY
ftr-362	2011	4	2014 tax years	DATE
ftr-362	2012	1	irs	ORG
ftr-362	2012	2	2011	DATE
ftr-362	2012	3	later tax years	DATE
ftr-362	2013	1	2	CARDINAL
ftr-362	2014	1	10 percent	PERCENT
ftr-362	2015	1	3	CARDINAL
ftr-362	2016	1	irs	ORG
ftr-362	2017	1	4	CARDINAL
ftr-362	2017	2	irs	ORG
ftr-362	2018	1	d. irs	PERSON
ftr-362	2019	1	2010-76	DATE
ftr-362	2019	2	2010	DATE
ftr-362	2019	3	41	CARDINAL
ftr-362	2020	1	432	CARDINAL
ftr-362	2020	2	9/24/10	CARDINAL
ftr-362	2021	1	irs	ORG
ftr-362	2021	2	irs	ORG
ftr-362	2021	3	2011	DATE
ftr-362	2021	4	665	CARDINAL
ftr-362	2021	5	7525	DATE
ftr-362	2022	1	2002-63	DATE
ftr-362	2022	2	2002-2	DATE
ftr-362	2022	3	irm 4.10.20.	ORG
ftr-362	2026	1	t.d	PERSON
ftr-362	2026	2	9510	DATE
ftr-362	2026	3	75	CARDINAL
ftr-362	2026	4	12/15/10	CARDINAL
ftr-362	2029	1	•	CARDINAL
ftr-362	2029	2	years beginning after 12/15/09	DATE
ftr-362	2029	3	4	CARDINAL
ftr-362	2030	1	arra	ORG
ftr-362	2031	1	proc	PERSON
ftr-362	2032	1	2010-34	DATE
ftr-362	2032	2	2010	DATE
ftr-362	2032	3	41	CARDINAL
ftr-362	2033	1	426	CARDINAL
ftr-362	2033	2	9/23/10	CARDINAL
ftr-362	2034	1	american	NORP
ftr-362	2034	2	2009	DATE
ftr-362	2034	3	arra	ORG
ftr-362	2034	4	$2.5 billion	MONEY
ftr-362	2034	5	the department of agriculture	ORG
ftr-362	2034	6	the department of commerce	ORG
ftr-362	2035	1	362(c)(2	CARDINAL
ftr-362	2036	1	5	CARDINAL
ftr-362	2037	1	2010	DATE
ftr-362	2037	2	102	CARDINAL
ftr-362	2037	3	15%	PERCENT
ftr-362	2037	4	2012	DATE
ftr-362	2037	5	15%	PERCENT
ftr-362	2038	1	39.6%	PERCENT
ftr-362	2039	1	joint committee technical	ORG
ftr-362	2039	2	jcx-55	ORG
ftr-362	2039	3	10	CARDINAL
ftr-362	2039	4	26	CARDINAL
ftr-362	2039	5	29	CARDINAL
ftr-362	2040	1	6	CARDINAL
ftr-362	2040	2	two more years	DATE
ftr-362	2041	1	2010	DATE
ftr-362	2041	2	102	CARDINAL
ftr-362	2041	3	666	CARDINAL
ftr-362	2041	4	florida	GPE
ftr-362	2043	1	10:9	CARDINAL
ftr-362	2043	2	2012	DATE
ftr-362	2044	1	2002	DATE
ftr-362	2044	2	the end of 2010	DATE
ftr-362	2045	1	joint committee technical	ORG
ftr-362	2045	2	jcx-55	ORG
ftr-362	2045	3	10	CARDINAL
ftr-362	2045	4	26	CARDINAL
ftr-362	2045	5	29	CARDINAL
ftr-362	2046	1	years	DATE
ftr-362	2046	2	2010	DATE
ftr-362	2047	1	1	CARDINAL
ftr-362	2048	1	t.d	PERSON
ftr-362	2048	2	9485	CARDINAL
ftr-362	2048	3	75	CARDINAL
ftr-362	2048	4	32659	DATE
ftr-362	2048	5	6/9/10	CARDINAL
ftr-362	2051	1	treasury	ORG
ftr-362	2052	1	1.704-3	CARDINAL
ftr-362	2052	2	reg-10079806	DATE
ftr-362	2052	3	73	CARDINAL
ftr-362	2052	4	28765	DATE
ftr-362	2052	5	5/19/08	CARDINAL
ftr-362	2054	1	ten percent	PERCENT
ftr-362	2057	1	1.704-3(a)(1	DATE
ftr-362	2059	1	1.704-3(b	CARDINAL
ftr-362	2059	2	subchapter k.	PERSON
ftr-362	2060	1	one	CARDINAL
ftr-362	2061	1	•	CARDINAL
ftr-362	2062	1	years	DATE
ftr-362	2063	1	2011	DATE
ftr-362	2063	2	667 2	CARDINAL
ftr-362	2065	1	t.c.	PERSON
ftr-362	2066	1	2010	CARDINAL
ftr-362	2066	2	175	CARDINAL
ftr-362	2066	3	8/4/10	CARDINAL
ftr-362	2067	1	randal	PERSON
ftr-362	2067	2	william holder	PERSON
ftr-362	2069	1	william	PERSON
ftr-362	2069	2	one-half	CARDINAL
ftr-362	2071	1	william	PERSON
ftr-362	2071	2	randal	PERSON
ftr-362	2072	1	william	PERSON
ftr-362	2073	1	6662	DATE
ftr-362	2073	2	william	PERSON
ftr-362	2074	1	1	CARDINAL
ftr-362	2074	2	decades	DATE
ftr-362	2074	3	annually	DATE
ftr-362	2074	4	100 percent	PERCENT
ftr-362	2075	1	wallis v. commissioner	PERSON
ftr-362	2075	2	t.c.	PERSON
ftr-362	2076	1	2009	CARDINAL
ftr-362	2076	2	243	CARDINAL
ftr-362	2077	1	holland & knight	ORG
ftr-362	2077	2	240,000	MONEY
ftr-362	2077	3	twelve $20,000	MONEY
ftr-362	2077	4	four taxable years	DATE
ftr-362	2078	1	240,000	MONEY
ftr-362	2078	2	many years	DATE
ftr-362	2078	3	annually	DATE
ftr-362	2078	4	age 68	DATE
ftr-362	2079	1	cohen	PERSON
ftr-362	2079	2	731	CARDINAL
ftr-362	2080	1	a. affirmed	PERSON
ftr-362	2082	1	wallis v. commissioner	PERSON
ftr-362	2082	2	391	CARDINAL
ftr-362	2084	1	826	CARDINAL
ftr-362	2084	2	11th	ORDINAL
ftr-362	2087	1	668	CARDINAL
ftr-362	2087	2	florida	GPE
ftr-362	2088	1	10:9	CARDINAL
ftr-362	2088	2	donald wallis	PERSON
ftr-362	2088	3	35 years	DATE
ftr-362	2088	4	1	CARDINAL
ftr-362	2088	5	irs	ORG
ftr-362	2088	6	2	CARDINAL
ftr-362	2088	7	h&k	PERSON
ftr-362	2089	1	2010	DATE
ftr-362	2090	1	2010	DATE
ftr-362	2091	1	f. partnership audit	PERSON
ftr-362	2091	2	1	CARDINAL
ftr-362	2093	1	napoliello v. commissioner	ORG
ftr-362	2093	2	t.c.	PERSON
ftr-362	2094	1	2009	CARDINAL
ftr-362	2094	2	5/18/09	CARDINAL
ftr-362	2096	1	irs	ORG
ftr-362	2098	1	irs	ORG
ftr-362	2099	1	petaluma	GPE
ftr-362	2099	2	llc v. commissioner	ORG
ftr-362	2099	3	131	CARDINAL
ftr-362	2100	1	irs	ORG
ftr-362	2103	1	2011	DATE
ftr-362	2103	2	669	CARDINAL
ftr-362	2103	3	irs	ORG
ftr-362	2104	1	a.	PERSON
ftr-362	2104	2	petaluma	GPE
ftr-362	2105	1	petaluma	GPE
ftr-362	2105	2	llc v. commissioner	ORG
ftr-362	2105	3	591	CARDINAL
ftr-362	2105	4	649	CARDINAL
ftr-362	2105	5	d.c	GPE
ftr-362	2105	6	cir	ORG
ftr-362	2106	1	1/12/10	CARDINAL
ftr-362	2108	1	zero	DATE
ftr-362	2110	1	131	CARDINAL
ftr-362	2114	1	301.6223	CARDINAL
ftr-362	2115	1	6233	DATE
ftr-362	2116	1	6231(a)(3	CARDINAL
ftr-362	2118	1	one	CARDINAL
ftr-362	2120	1	irs	ORG
ftr-362	2123	1	b.	PERSON
ftr-362	2124	1	petaluma fx partners	ORG
ftr-362	2124	2	llc v. commissioner	ORG
ftr-362	2125	1	135	CARDINAL
ftr-362	2125	2	29	CARDINAL
ftr-362	2125	3	12/15/10	CARDINAL
ftr-362	2126	1	670	CARDINAL
ftr-362	2126	2	florida	GPE
ftr-362	2128	1	10:9	CARDINAL
ftr-362	2128	2	6662	DATE
ftr-362	2129	1	irs	ORG
ftr-362	2132	1	halpern	PERSON
ftr-362	2133	1	three	CARDINAL
ftr-362	2134	1	2	CARDINAL
ftr-362	2135	1	curr	ORG
ftr-362	2135	2	l.p.	GPE
ftr-362	2136	1	579	CARDINAL
ftr-362	2136	2	391	CARDINAL
ftr-362	2136	3	5th	ORDINAL
ftr-362	2138	1	three-year	DATE
ftr-362	2139	1	section 6229(a	LAW
ftr-362	2139	2	three years	DATE
ftr-362	2139	3	the later of the date	DATE
ftr-362	2140	1	irs	ORG
ftr-362	2140	2	four years	DATE
ftr-362	2140	3	years	DATE
ftr-362	2141	1	three-year	DATE
ftr-362	2142	1	fifth	ORDINAL
ftr-362	2142	2	6229(a	CARDINAL
ftr-362	2142	3	three-year	DATE
ftr-362	2146	1	lvi investors	ORG
ftr-362	2146	2	llc v. commissioner	ORG
ftr-362	2146	3	t.c.	PERSON
ftr-362	2147	1	2009	CARDINAL
ftr-362	2147	2	254	CARDINAL
ftr-362	2148	1	nims	ORG
ftr-362	2148	2	curr	GPE
ftr-362	2148	3	fifth	ORDINAL
ftr-362	2149	1	three year	DATE
ftr-362	2150	1	section 6229(a	LAW
ftr-362	2150	2	three years	DATE
ftr-362	2150	3	6229	DATE
ftr-362	2150	4	6501 and 2011	DATE
ftr-362	2150	5	671	CARDINAL
ftr-362	2151	1	texas	GPE
ftr-362	2152	1	bemont investments	ORG
ftr-362	2152	2	llc	ORG
ftr-362	2152	3	united states	GPE
ftr-362	2152	4	105	CARDINAL
ftr-362	2152	5	2010-1256	DATE
ftr-362	2153	1	bush	PERSON
ftr-362	2153	2	curr	ORG
ftr-362	2154	1	1	CARDINAL
ftr-362	2154	2	the same day	DATE
ftr-362	2154	3	bush	PERSON
ftr-362	2154	4	david weisbach	PERSON
ftr-362	2154	5	230	CARDINAL
ftr-362	2155	1	3	CARDINAL
ftr-362	2155	2	krause v. united states	PERSON
ftr-362	2155	3	105	CARDINAL
ftr-362	2155	4	2010-1899	DATE
ftr-362	2156	1	1/22/10	CARDINAL
ftr-362	2157	1	6662(h	DATE
ftr-362	2160	1	a. affirmed	PERSON
ftr-362	2161	1	krause v. united states	PERSON
ftr-362	2161	2	106	CARDINAL
ftr-362	2161	3	2010-6736	DATE
ftr-362	2161	4	5th	ORDINAL
ftr-362	2163	1	canadian	NORP
ftr-362	2165	1	4	CARDINAL
ftr-362	2166	1	second	ORDINAL
ftr-362	2167	1	prati	GPE
ftr-362	2167	2	united states	GPE
ftr-362	2167	3	603	CARDINAL
ftr-362	2167	4	1301	DATE
ftr-362	2167	5	fed	ORG
ftr-362	2167	6	cir	PERSON
ftr-362	2169	1	amcor	ORG
ftr-362	2169	2	the mid-1980s	DATE
ftr-362	2171	1	agri-cal venture associates	ORG
ftr-362	2171	2	t.c.	PERSON
ftr-362	2171	3	2000	CARDINAL
ftr-362	2172	1	43	CARDINAL
ftr-362	2172	2	irs	ORG
ftr-362	2172	3	irs	ORG
ftr-362	2173	1	672	CARDINAL
ftr-362	2173	2	florida	GPE
ftr-362	2174	1	10:9	CARDINAL
ftr-362	2174	2	irs	ORG
ftr-362	2175	1	seventy-seven	CARDINAL
ftr-362	2175	2	129	CARDINAL
ftr-362	2175	3	amcor	ORG
ftr-362	2176	1	prati	ORG
ftr-362	2177	1	irs	ORG
ftr-362	2178	1	57	CARDINAL
ftr-362	2178	2	v. united states	GPE
ftr-362	2178	3	551	CARDINAL
ftr-362	2178	4	1358	CARDINAL
ftr-362	2178	5	fed	ORG
ftr-362	2178	6	cir.	ORG
ftr-362	2180	1	three years	DATE
ftr-362	2180	2	the last day	DATE
ftr-362	2180	3	three year	DATE
ftr-362	2180	4	6501	CARDINAL
ftr-362	2180	5	three years	DATE
ftr-362	2181	1	6501	CARDINAL
ftr-362	2182	1	6229	DATE
ftr-362	2185	1	a. kercher	PERSON
ftr-362	2185	2	v. united states	GPE
ftr-362	2185	3	106	CARDINAL
ftr-362	2185	4	2010-7097	DATE
ftr-362	2186	1	11/16/10	CARDINAL
ftr-362	2187	1	seven	CARDINAL
ftr-362	2187	2	43	CARDINAL
ftr-362	2187	3	american agri-corp (	ORG
ftr-362	2187	4	amcor	ORG
ftr-362	2187	5	t.c.	PERSON
ftr-362	2188	1	2000	CARDINAL
ftr-362	2188	2	271	CARDINAL
ftr-362	2189	1	43	CARDINAL
ftr-362	2190	1	mazzant	PERSON
ftr-362	2192	1	5	CARDINAL
ftr-362	2192	2	tmp	ORG
ftr-362	2193	1	devonian	NORP
ftr-362	2193	2	t.c. 2011	PERSON
ftr-362	2193	3	673	CARDINAL
ftr-362	2193	4	2010-153	DATE
ftr-362	2193	5	7/19/10	CARDINAL
ftr-362	2194	1	basin gas corp.	ORG
ftr-362	2194	2	devonian program	ORG
ftr-362	2195	1	devonian	NORP
ftr-362	2195	2	3,000	MONEY
ftr-362	2195	3	devonian	NORP
ftr-362	2195	4	17 percent	PERCENT
ftr-362	2195	5	devonian	GPE
ftr-362	2196	1	irs	ORG
ftr-362	2196	2	devonian	NORP
ftr-362	2197	1	second	ORDINAL
ftr-362	2197	2	devonian	GPE
ftr-362	2198	1	second	ORDINAL
ftr-362	2201	1	6	CARDINAL
ftr-362	2203	1	domulewicz v. commissioner	PERSON
ftr-362	2203	2	t.c.	PERSON
ftr-362	2204	1	2010	CARDINAL
ftr-362	2204	2	177	CARDINAL
ftr-362	2205	1	bdo seidman	ORG
ftr-362	2205	2	jenkens & gilchrist	ORG
ftr-362	2206	1	the s corporation	ORG
ftr-362	2207	1	the s corporation	ORG
ftr-362	2207	2	1,053,400	MONEY
ftr-362	2208	1	irs	ORG
ftr-362	2209	1	irs	ORG
ftr-362	2210	1	the s corporation	ORG
ftr-362	2211	1	thomas v. united states	PERSON
ftr-362	2211	2	166	CARDINAL
ftr-362	2211	3	825	CARDINAL
ftr-362	2211	4	6th	ORDINAL
ftr-362	2211	5	1999	DATE
ftr-362	2211	6	the s corporation	ORG
ftr-362	2213	1	the s corporation	ORG
ftr-362	2214	1	60 days	DATE
ftr-362	2215	1	674	CARDINAL
ftr-362	2215	2	florida	GPE
ftr-362	2216	1	10:9	CARDINAL
ftr-362	2218	1	7	CARDINAL
ftr-362	2218	2	irs	ORG
ftr-362	2218	3	second	ORDINAL
ftr-362	2219	1	npr investments	ORG
ftr-362	2219	2	llc	ORG
ftr-362	2219	3	united states	GPE
ftr-362	2219	4	106	CARDINAL
ftr-362	2219	5	2010-5788	DATE
ftr-362	2219	6	8/10/10	CARDINAL
ftr-362	2220	1	npr	ORG
ftr-362	2220	2	sidley austin	PERSON
ftr-362	2221	1	three	CARDINAL
ftr-362	2221	2	two	CARDINAL
ftr-362	2221	3	llc v. united states	ORG
ftr-362	2221	4	568	CARDINAL
ftr-362	2221	5	537	CARDINAL
ftr-362	2221	6	5th	ORDINAL
ftr-362	2222	1	5/21/09	CARDINAL
ftr-362	2223	1	npr	ORG
ftr-362	2223	2	npr	ORG
ftr-362	2224	1	npr	ORG
ftr-362	2225	1	npr	ORG
ftr-362	2225	2	irs	ORG
ftr-362	2226	1	npr	ORG
ftr-362	2226	2	irs	ORG
ftr-362	2226	3	npr	ORG
ftr-362	2227	1	irs	ORG
ftr-362	2227	2	npr	ORG
ftr-362	2227	3	npr	ORG
ftr-362	2227	4	npr partnership	ORG
ftr-362	2228	1	section 6223(f	LAW
ftr-362	2228	2	irs	ORG
ftr-362	2229	1	second	ORDINAL
ftr-362	2230	1	npr	ORG
ftr-362	2231	1	irs	ORG
ftr-362	2232	1	npr	ORG
ftr-362	2232	2	second	ORDINAL
ftr-362	2233	1	•	CARDINAL
ftr-362	2233	2	§§ 6662(b	ORG
ftr-362	2233	3	6664(c)(1	CARDINAL
ftr-362	2234	1	8	CARDINAL
ftr-362	2235	1	9,500	MONEY
ftr-362	2235	2	only $2.9 million	MONEY
ftr-362	2236	1	l.p.	GPE
ftr-362	2236	2	v. united states	GPE
ftr-362	2236	3	84	CARDINAL
ftr-362	2238	1	385	CARDINAL
ftr-362	2238	2	8/13/08	CARDINAL
ftr-362	2239	1	2011	DATE
ftr-362	2239	2	675	CARDINAL
ftr-362	2239	3	$140 million	MONEY
ftr-362	2240	1	6226(e)(1	CARDINAL
ftr-362	2241	1	9,500	MONEY
ftr-362	2241	2	the year	DATE
ftr-362	2242	1	years	DATE
ftr-362	2243	1	the carryover years	DATE
ftr-362	2243	2	2,905,046	MONEY
ftr-362	2244	1	years	DATE
ftr-362	2245	1	60 days of the date	DATE
ftr-362	2246	1	a.	PERSON
ftr-362	2247	1	russian	NORP
ftr-362	2248	1	v. united states	GPE
ftr-362	2248	2	90	CARDINAL
ftr-362	2248	3	fed	ORG
ftr-362	2250	1	698	CARDINAL
ftr-362	2255	1	50,000	MONEY
ftr-362	2255	2	$8 million	MONEY
ftr-362	2259	1	llc	GPE
ftr-362	2259	2	united states	GPE
ftr-362	2259	3	106	CARDINAL
ftr-362	2259	4	20107246	DATE
ftr-362	2259	5	fed	ORG
ftr-362	2260	1	12/07/10	CARDINAL
ftr-362	2261	1	russian	NORP
ftr-362	2262	1	v. united states	GPE
ftr-362	2262	2	90	CARDINAL
ftr-362	2262	3	fed	ORG
ftr-362	2264	1	698	CARDINAL
ftr-362	2264	2	l.p.	GPE
ftr-362	2264	3	v. united states	GPE
ftr-362	2264	4	84	CARDINAL
ftr-362	2266	1	385	CARDINAL
ftr-362	2266	2	8/13/08	CARDINAL
ftr-362	2266	3	6226(e)(1	CARDINAL
ftr-362	2267	1	676	CARDINAL
ftr-362	2267	2	florida	GPE
ftr-362	2268	1	10:9	CARDINAL
ftr-362	2268	2	approximately $2.6 million	MONEY
ftr-362	2268	3	years	DATE
ftr-362	2269	1	russian	NORP
ftr-362	2269	2	allegra	ORG
ftr-362	2269	3	6226	DATE
ftr-362	2269	4	a single tax year	DATE
ftr-362	2269	5	annual	DATE
ftr-362	2270	1	6226(e)(1	CARDINAL
ftr-362	2270	2	the tax years	DATE
ftr-362	2271	1	100	MONEY
ftr-362	2271	2	the year	DATE
ftr-362	2272	1	g. miscellaneous	PERSON
ftr-362	2273	1	1	CARDINAL
ftr-362	2275	1	proc	PERSON
ftr-362	2276	1	2010	DATE
ftr-362	2276	2	32	DATE
ftr-362	2276	3	2010-36	DATE
ftr-362	2276	4	320	CARDINAL
ftr-362	2277	1	9/7/10	CARDINAL
ftr-362	2278	1	more than one	CARDINAL
ftr-362	2278	2	one	CARDINAL
ftr-362	2279	1	only one	CARDINAL
ftr-362	2279	2	more than one	CARDINAL
ftr-362	2280	1	2	CARDINAL
ftr-362	2280	2	irs	ORG
ftr-362	2281	1	reg-11992109	DATE
ftr-362	2281	2	75	CARDINAL
ftr-362	2281	3	55699	CARDINAL
ftr-362	2281	4	9/14/10	CARDINAL
ftr-362	2287	1	2011	DATE
ftr-362	2287	2	677	CARDINAL
ftr-362	2289	1	•	CARDINAL
ftr-362	2291	1	301.7701-1	CARDINAL
ftr-362	2292	1	•	CARDINAL
ftr-362	2293	1	•	CARDINAL
ftr-362	2293	2	reg	CARDINAL
ftr-362	2294	1	301.7701-2	DATE
ftr-362	2296	1	301.7701-2(b)(1	MONEY
ftr-362	2297	1	•	CARDINAL
ftr-362	2298	1	•	CARDINAL
ftr-362	2299	1	•	CARDINAL
ftr-362	2300	1	•	CARDINAL
ftr-362	2301	1	•	CARDINAL
ftr-362	2302	1	•	CARDINAL
ftr-362	2304	1	one	CARDINAL
ftr-362	2305	1	•	CARDINAL
ftr-362	2307	1	678	CARDINAL
ftr-362	2307	2	florida	GPE
ftr-362	2308	1	10:9	CARDINAL
ftr-362	2309	1	1	CARDINAL
ftr-362	2309	2	sala	PERSON
ftr-362	2310	1	r.j.	PERSON
ftr-362	2311	1	sala v. united states	PERSON
ftr-362	2311	2	552	CARDINAL
ftr-362	2311	3	f. supp	PERSON
ftr-362	2312	1	2d 1167	DATE
ftr-362	2313	1	4/22/08	CARDINAL
ftr-362	2314	1	babcock	PERSON
ftr-362	2314	2	$60 million	MONEY
ftr-362	2314	3	24	CARDINAL
ftr-362	2314	4	november 2000	DATE
ftr-362	2315	1	t.c.	PERSON
ftr-362	2316	1	1975-160	DATE
ftr-362	2316	2	1975	DATE
ftr-362	2317	1	babcock	PERSON
ftr-362	2318	1	2003	DATE
ftr-362	2318	2	reg	DATE
ftr-362	2319	1	1.7526	MONEY
ftr-362	2319	2	october 1999	DATE
ftr-362	2319	3	2000-44	DATE
ftr-362	2319	4	treasury	ORG
ftr-362	2320	1	babcock	PERSON
ftr-362	2321	1	babcock	PERSON
ftr-362	2321	2	2000-44	DATE
ftr-362	2322	1	llc v. united states	ORG
ftr-362	2322	2	515	CARDINAL
ftr-362	2322	3	749	CARDINAL
ftr-362	2322	4	7th	ORDINAL
ftr-362	2322	5	2008	DATE
ftr-362	2323	1	•	CARDINAL
ftr-362	2323	2	babcock	PERSON
ftr-362	2325	1	babcock	PERSON
ftr-362	2325	2	sala	PERSON
ftr-362	2327	1	•	CARDINAL
ftr-362	2327	2	babcock	PERSON
ftr-362	2327	3	11/18/03	CARDINAL
ftr-362	2327	4	kpmg	ORG
ftr-362	2328	1	2011	DATE
ftr-362	2328	2	679	CARDINAL
ftr-362	2328	3	6/10/08	CARDINAL
ftr-362	2329	1	andrew j. krieger	PERSON
ftr-362	2329	2	5/22/08	CARDINAL
ftr-362	2330	1	2008	DATE
ftr-362	2330	2	114-15	CARDINAL
ftr-362	2331	1	krieger	PERSON
ftr-362	2331	2	new york	GPE
ftr-362	2332	1	2008	DATE
ftr-362	2332	2	130-62	CARDINAL
ftr-362	2332	3	7/1/08	DATE
ftr-362	2333	1	251	CARDINAL
ftr-362	2333	2	614	CARDINAL
ftr-362	2333	3	102	CARDINAL
ftr-362	2333	4	2008-5292	DATE
ftr-362	2333	5	7/18/08	CARDINAL
ftr-362	2334	1	babcock	PERSON
ftr-362	2336	1	babcock	PERSON
ftr-362	2336	2	sala’d days	DATE
ftr-362	2337	1	sala v. united states	PERSON
ftr-362	2337	2	106	CARDINAL
ftr-362	2337	3	2010-5406	DATE
ftr-362	2337	4	10th	ORDINAL
ftr-362	2338	1	7/23/10	CARDINAL
ftr-362	2339	1	tenth	ORDINAL
ftr-362	2339	2	murphy	PERSON
ftr-362	2339	3	babcock	PERSON
ftr-362	2339	4	post-2000	PRODUCT
ftr-362	2339	5	2000	DATE
ftr-362	2340	1	murphy	PERSON
ftr-362	2340	2	sala	PERSON
ftr-362	2341	1	sala	PERSON
ftr-362	2345	1	550,000	MONEY
ftr-362	2345	2	one year	DATE
ftr-362	2345	3	nearly $24 million	MONEY
ftr-362	2348	1	florida	GPE
ftr-362	2349	1	10:9	CARDINAL
ftr-362	2350	1	2	CARDINAL
ftr-362	2350	2	wells fargo	ORG
ftr-362	2352	1	wells fargo & co.	ORG
ftr-362	2352	2	united states	GPE
ftr-362	2352	3	91	CARDINAL
ftr-362	2354	1	35	CARDINAL
ftr-362	2354	2	1/8/10	CARDINAL
ftr-362	2355	1	wells fargo	ORG
ftr-362	2355	2	26	CARDINAL
ftr-362	2355	3	five	CARDINAL
ftr-362	2356	1	seventeen	CARDINAL
ftr-362	2356	2	nine	CARDINAL
ftr-362	2357	1	four	CARDINAL
ftr-362	2357	2	one	CARDINAL
ftr-362	2358	1	five	CARDINAL
ftr-362	2359	1	wheeler	PERSON
ftr-362	2362	1	wells fargo’s	ORG
ftr-362	2364	1	wells fargo’s	ORG
ftr-362	2364	2	irs	ORG
ftr-362	2366	1	wells fargo	ORG
ftr-362	2367	1	•	CARDINAL
ftr-362	2367	2	wells fargo	ORG
ftr-362	2367	3	five	CARDINAL
ftr-362	2368	1	wells fargo	ORG
ftr-362	2368	2	2011	DATE
ftr-362	2368	3	681	CARDINAL
ftr-362	2369	1	wells fargo’s	ORG
ftr-362	2369	2	millions of dollars	MONEY
ftr-362	2370	1	wells fargo’s	ORG
ftr-362	2371	1	wells fargo	ORG
ftr-362	2373	1	wells fargo’s	ORG
ftr-362	2373	2	wells fargo’s	ORG
ftr-362	2375	1	irs	ORG
ftr-362	2375	2	millions	CARDINAL
ftr-362	2375	3	wells fargo	ORG
ftr-362	2377	1	wells fargo	ORG
ftr-362	2378	1	wells fargo	ORG
ftr-362	2379	1	two	CARDINAL
ftr-362	2379	2	wells fargo	ORG
ftr-362	2380	1	aig	ORG
ftr-362	2380	2	ernst & young	ORG
ftr-362	2380	3	king & spalding	ORG
ftr-362	2381	1	the indiana district court	ORG
ftr-362	2382	1	hoosier energy rural elec	ORG
ftr-362	2382	2	coop., inc.	ORG
ftr-362	2383	1	john hancock	PERSON
ftr-362	2383	2	ins. co.	ORG
ftr-362	2384	1	588	CARDINAL
ftr-362	2384	2	919	CARDINAL
ftr-362	2384	3	921	CARDINAL
ftr-362	2384	4	928	CARDINAL
ftr-362	2384	5	s.d. ind	ORG
ftr-362	2384	6	2008	DATE
ftr-362	2385	1	582	CARDINAL
ftr-362	2385	2	721	CARDINAL
ftr-362	2385	3	7th	ORDINAL
ftr-362	2385	4	2009	DATE
ftr-362	2386	1	•	CARDINAL
ftr-362	2386	2	first	ORDINAL
ftr-362	2386	3	wells fargo	ORG
ftr-362	2386	4	682	CARDINAL
ftr-362	2386	5	florida	GPE
ftr-362	2387	1	10:9	CARDINAL
ftr-362	2387	2	one-day	DATE
ftr-362	2388	1	united states	GPE
ftr-362	2388	2	454	CARDINAL
ftr-362	2388	3	1340	CARDINAL
ftr-362	2389	1	cir.	ORG
ftr-362	2390	1	2006	DATE
ftr-362	2391	1	549	CARDINAL
ftr-362	2391	2	2007	DATE
ftr-362	2392	1	wells fargo	ORG
ftr-362	2393	1	wells fargo	ORG
ftr-362	2396	1	wells fargo’s	ORG
ftr-362	2397	1	wells fargo’s	ORG
ftr-362	2397	2	wells fargo’s	ORG
ftr-362	2400	1	•	CARDINAL
ftr-362	2402	1	wells fargo	ORG
ftr-362	2404	1	wells fargo’s	ORG
ftr-362	2406	1	wells fargo’s	ORG
ftr-362	2408	1	•	CARDINAL
ftr-362	2408	2	consolidated edison co.	ORG
ftr-362	2408	3	new york	GPE
ftr-362	2408	4	united states	GPE
ftr-362	2408	5	90	CARDINAL
ftr-362	2408	6	fed	ORG
ftr-362	2410	1	228	CARDINAL
ftr-362	2410	2	104	CARDINAL
ftr-362	2410	3	2011	DATE
ftr-362	2410	4	683 2009-6966	DATE
ftr-362	2410	5	2009	DATE
ftr-362	2410	6	wells fargo	ORG
ftr-362	2410	7	united states	GPE
ftr-362	2410	8	592	CARDINAL
ftr-362	2410	9	f. supp	PERSON
ftr-362	2411	1	2d	DATE
ftr-362	2411	2	n.d.	GPE
ftr-362	2411	3	ohio 2008	EVENT
ftr-362	2411	4	bb&t corp.	ORG
ftr-362	2411	5	v. united states	GPE
ftr-362	2411	6	523	CARDINAL
ftr-362	2411	7	461	CARDINAL
ftr-362	2411	8	4th	ORDINAL
ftr-362	2411	9	2008	DATE
ftr-362	2411	10	aff’g 99	MONEY
ftr-362	2411	11	2007	DATE
ftr-362	2411	12	376	DATE
ftr-362	2411	13	m.d.	GPE
ftr-362	2411	14	n.c	GPE
ftr-362	2411	15	2007	DATE
ftr-362	2412	1	3	CARDINAL
ftr-362	2412	2	the frank lyon co.	ORG
ftr-362	2412	3	the supreme court	ORG
ftr-362	2413	1	frank lyon co.	ORG
ftr-362	2413	2	lyon	PERSON
ftr-362	2414	1	altria group, inc.	ORG
ftr-362	2415	1	v. united states	GPE
ftr-362	2415	2	694	CARDINAL
ftr-362	2416	1	2d	DATE
ftr-362	2417	1	259	CARDINAL
ftr-362	2417	2	n.y	GPE
ftr-362	2417	3	3/16/10	CARDINAL
ftr-362	2419	1	holwell	PERSON
ftr-362	2420	1	four	CARDINAL
ftr-362	2421	1	its 1996 and 1997	DATE
ftr-362	2422	1	•	CARDINAL
ftr-362	2422	2	frank lyon co.	ORG
ftr-362	2422	3	v. united states	PERSON
ftr-362	2423	1	435	CARDINAL
ftr-362	2423	2	561	CARDINAL
ftr-362	2423	3	1978	DATE
ftr-362	2423	4	holwell	PERSON
ftr-362	2423	5	the supreme court	ORG
ftr-362	2423	6	lyon	PERSON
ftr-362	2423	7	the supreme court’s	ORG
ftr-362	2423	8	frank lyon	PERSON
ftr-362	2423	9	the supreme court	ORG
ftr-362	2423	10	the u.s. treasury	ORG
ftr-362	2424	1	holwell	PERSON
ftr-362	2424	2	second	ORDINAL
ftr-362	2425	1	second	ORDINAL
ftr-362	2425	2	684	CARDINAL
ftr-362	2425	3	florida	GPE
ftr-362	2426	1	10:9	CARDINAL
ftr-362	2427	1	2.5%	PERCENT
ftr-362	2427	2	3.8%	PERCENT
ftr-362	2429	1	3/30/10	CARDINAL
ftr-362	2429	2	1	CARDINAL
ftr-362	2429	3	2	CARDINAL
ftr-362	2430	1	4	CARDINAL
ftr-362	2432	1	1.701-2	CARDINAL
ftr-362	2432	2	nevada	GPE
ftr-362	2432	3	llc v. united states	ORG
ftr-362	2432	4	714	CARDINAL
ftr-362	2432	5	f. supp	PERSON
ftr-362	2433	1	2d	DATE
ftr-362	2434	1	598	CARDINAL
ftr-362	2435	1	4/30/10	CARDINAL
ftr-362	2436	1	irs	ORG
ftr-362	2436	2	kpmg	ORG
ftr-362	2436	3	eleven	CARDINAL
ftr-362	2437	1	irs	ORG
ftr-362	2437	2	reg	CARDINAL
ftr-362	2438	1	1.701-2	CARDINAL
ftr-362	2439	1	james kelly williams	PERSON
ftr-362	2439	2	years 2001	DATE
ftr-362	2439	3	2002	DATE
ftr-362	2440	1	kpmg	ORG
ftr-362	2440	2	llc	ORG
ftr-362	2440	3	third	ORDINAL
ftr-362	2440	4	llc	GPE
ftr-362	2440	5	first boston	ORG
ftr-362	2443	1	arnold & porter	ORG
ftr-362	2444	1	2000-44	DATE
ftr-362	2444	2	2000-36	DATE
ftr-362	2445	1	255	CARDINAL
ftr-362	2447	1	irs	ORG
ftr-362	2447	2	kpmg	ORG
ftr-362	2447	3	irs	ORG
ftr-362	2448	1	2001	DATE
ftr-362	2448	2	kpmg	ORG
ftr-362	2448	3	williams	PERSON
ftr-362	2449	1	2011	DATE
ftr-362	2449	2	685	CARDINAL
ftr-362	2449	3	james kelley williams	PERSON
ftr-362	2449	4	2001	DATE
ftr-362	2449	5	subchapter k.	PERSON
ftr-362	2449	6	ncr bricolage	ORG
ftr-362	2450	1	irs	ORG
ftr-362	2451	1	1.701-2	CARDINAL
ftr-362	2452	1	irs	ORG
ftr-362	2452	2	james kelly williams	PERSON
ftr-362	2453	1	20 percent	PERCENT
ftr-362	2453	2	20 percent	PERCENT
ftr-362	2454	1	a. different district court	PERSON
ftr-362	2455	1	fidelity international	ORG
ftr-362	2455	2	llc v. united states	ORG
ftr-362	2455	3	105	CARDINAL
ftr-362	2455	4	2010-2403	DATE
ftr-362	2455	5	d.	NORP
ftr-362	2456	1	5/17/10	CARDINAL
ftr-362	2457	1	richard egan	PERSON
ftr-362	2457	2	ireland	GPE
ftr-362	2457	3	one	CARDINAL
ftr-362	2458	1	$200 million	MONEY
ftr-362	2458	2	emc	ORG
ftr-362	2458	3	kpmg	ORG
ftr-362	2458	4	sidley	GPE
ftr-362	2458	5	austin	GPE
ftr-362	2458	6	brown & wood	ORG
ftr-362	2458	7	fidelity international currency advisors	ORG
ftr-362	2458	8	u.s.	GPE
ftr-362	2459	1	350	CARDINAL
ftr-362	2459	2	saylor	PERSON
ftr-362	2461	1	752	CARDINAL
ftr-362	2463	1	one	CARDINAL
ftr-362	2465	1	686	CARDINAL
ftr-362	2465	2	florida	GPE
ftr-362	2465	3	10:9	CARDINAL
ftr-362	2466	1	1.701-2	CARDINAL
ftr-362	2468	1	5	CARDINAL
ftr-362	2469	1	stobie creek investments	ORG
ftr-362	2469	2	llc	ORG
ftr-362	2469	3	united states	GPE
ftr-362	2469	4	82	CARDINAL
ftr-362	2471	1	636	CARDINAL
ftr-362	2471	2	7/31/08	CARDINAL
ftr-362	2472	1	welles	PERSON
ftr-362	2472	2	50 percent	PERCENT
ftr-362	2472	3	$455 million	MONEY
ftr-362	2473	1	therma-tru	PERSON
ftr-362	2473	2	stobie creek	GPE
ftr-362	2474	1	jenkens & gilchrist	ORG
ftr-362	2475	1	•	CARDINAL
ftr-362	2475	2	t.c.	PERSON
ftr-362	2476	1	1975-160	DATE
ftr-362	2477	1	therma-tru	PERSON
ftr-362	2478	1	•	CARDINAL
ftr-362	2478	2	reg	CARDINAL
ftr-362	2479	1	1.752-6	CARDINAL
ftr-362	2479	2	309	CARDINAL
ftr-362	2479	3	2000	DATE
ftr-362	2481	1	106-554	CARDINAL
ftr-362	2481	2	309	CARDINAL
ftr-362	2481	3	114	CARDINAL
ftr-362	2485	1	•	CARDINAL
ftr-362	2485	2	miller	PERSON
ftr-362	2485	3	two	CARDINAL
ftr-362	2486	1	2011	DATE
ftr-362	2486	2	687 •	CARDINAL
ftr-362	2486	3	miller	PERSON
ftr-362	2486	4	200044	DATE
ftr-362	2486	5	august 2000	DATE
ftr-362	2486	6	2001	DATE
ftr-362	2486	7	irs	ORG
ftr-362	2487	1	irs	ORG
ftr-362	2487	2	irs	ORG
ftr-362	2490	1	•	CARDINAL
ftr-362	2491	1	v. united states	GPE
ftr-362	2492	1	454	CARDINAL
ftr-362	2492	2	1340	CARDINAL
ftr-362	2492	3	fed	ORG
ftr-362	2492	4	cir. 2006	ORG
ftr-362	2497	1	•	CARDINAL
ftr-362	2500	1	j&g	PERSON
ftr-362	2500	2	stobie creek	PERSON
ftr-362	2501	1	•	CARDINAL
ftr-362	2503	1	688	CARDINAL
ftr-362	2503	2	florida	GPE
ftr-362	2504	1	10:9	CARDINAL
ftr-362	2504	2	105	CARDINAL
ftr-362	2504	3	2010-2848	DATE
ftr-362	2504	4	fed	ORG
ftr-362	2504	5	cir	ORG
ftr-362	2505	1	6/11/10	CARDINAL
ftr-362	2506	1	prost	PERSON
ftr-362	2508	1	stobie creek	GPE
ftr-362	2508	2	204,575,000	MONEY
ftr-362	2509	1	•	CARDINAL
ftr-362	2509	2	jeffrey welles	PERSON
ftr-362	2509	3	slk	ORG
ftr-362	2509	4	j & g	ORG
ftr-362	2509	5	slk	ORG
ftr-362	2510	1	slk	ORG
ftr-362	2511	1	waterman	PERSON
ftr-362	2511	2	j & g	ORG
ftr-362	2511	3	vero beach	GPE
ftr-362	2512	1	j & g	LAW
ftr-362	2512	2	slk	ORG
ftr-362	2512	3	slk	ORG
ftr-362	2513	1	slk	ORG
ftr-362	2514	1	slk	ORG
ftr-362	2515	1	stobie creek’s	PERSON
ftr-362	2515	2	slk	ORG
ftr-362	2515	3	earlier this year	DATE
ftr-362	2516	1	jeffrey welles	PERSON
ftr-362	2517	1	jeffrey welles	PERSON
ftr-362	2517	2	stobie creek	PERSON
ftr-362	2517	3	j & g	ORG
ftr-362	2517	4	slk	ORG
ftr-362	2518	1	jeffrey welles	PERSON
ftr-362	2518	2	slk	ORG
ftr-362	2519	1	jeffrey welles	PERSON
ftr-362	2519	2	slk	ORG
ftr-362	2519	3	j & g	ORG
ftr-362	2520	1	jeffrey welles’s	PERSON
ftr-362	2520	2	j & g	LAW
ftr-362	2520	3	jeffrey welles	PERSON
ftr-362	2520	4	the j & g	ORG
ftr-362	2520	5	2011	DATE
ftr-362	2520	6	689	CARDINAL
ftr-362	2522	1	299	CARDINAL
ftr-362	2522	2	234	CARDINAL
ftr-362	2524	1	jeffrey welles	PERSON
ftr-362	2525	1	stobie creek	PERSON
ftr-362	2525	2	82	CARDINAL
ftr-362	2527	1	715	CARDINAL
ftr-362	2529	1	jeffrey welles	PERSON
ftr-362	2530	1	jeffrey welles	PERSON
ftr-362	2530	2	j & g	LAW
ftr-362	2531	1	6	CARDINAL
ftr-362	2532	1	36,691,796	MONEY
ftr-362	2534	1	canal corp.	ORG
ftr-362	2535	1	135	CARDINAL
ftr-362	2536	1	9 (	PERCENT
ftr-362	2537	1	1999	DATE
ftr-362	2537	2	wisco	ORG
ftr-362	2537	3	5percent	ORG
ftr-362	2537	4	wisco	ORG
ftr-362	2537	5	$755 million	MONEY
ftr-362	2537	6	wisco	GPE
ftr-362	2538	1	95 percent	PERCENT
ftr-362	2538	2	georgia pacific	ORG
ftr-362	2539	1	$755 million	MONEY
ftr-362	2539	2	georgia pacific	ORG
ftr-362	2539	3	georgia pacific first	ORG
ftr-362	2539	4	llc	GPE
ftr-362	2540	1	wisco	PERSON
ftr-362	2540	2	$151 million	MONEY
ftr-362	2541	1	wisco	ORG
ftr-362	2541	2	151	MONEY
ftr-362	2541	3	$6 million	MONEY
ftr-362	2542	1	georgia pacific	ORG
ftr-362	2543	1	1999	DATE
ftr-362	2543	2	800,000	MONEY
ftr-362	2545	1	2001	DATE
ftr-362	2545	2	wisco	ORG
ftr-362	2545	3	llc	GPE
ftr-362	2545	4	georgia pacific	ORG
ftr-362	2545	5	$1 million	MONEY
ftr-362	2545	6	georgia pacific	ORG
ftr-362	2546	1	690	CARDINAL
ftr-362	2546	2	florida	GPE
ftr-362	2546	3	10:9	CARDINAL
ftr-362	2547	1	1999	DATE
ftr-362	2548	1	1.707-5(b	CARDINAL
ftr-362	2548	2	752	CARDINAL
ftr-362	2550	1	irs	ORG
ftr-362	2550	2	1999	DATE
ftr-362	2550	3	wisco	ORG
ftr-362	2551	1	wisco	ORG
ftr-362	2551	2	georgia pacific’s	ORG
ftr-362	2551	3	wisco	ORG
ftr-362	2551	4	wisco	ORG
ftr-362	2552	1	irs	ORG
ftr-362	2552	2	wisco	ORG
ftr-362	2553	1	1.752-2(j)(1	CARDINAL
ftr-362	2553	2	3	CARDINAL
ftr-362	2553	3	1	CARDINAL
ftr-362	2553	4	2	CARDINAL
ftr-362	2554	1	irs	ORG
ftr-362	2554	2	721	CARDINAL
ftr-362	2555	1	1	CARDINAL
ftr-362	2555	2	georgia pacific	ORG
ftr-362	2555	3	2	CARDINAL
ftr-362	2555	4	3	CARDINAL
ftr-362	2555	5	moody’s	ORG
ftr-362	2555	6	standard & poor’s	ORG
ftr-362	2555	7	kroupa	PERSON
ftr-362	2555	8	wisco	ORG
ftr-362	2556	1	wisco	ORG
ftr-362	2557	1	1999	DATE
ftr-362	2557	2	wisco	ORG
ftr-362	2559	1	chesapeake	PERSON
ftr-362	2560	1	•	CARDINAL
ftr-362	2560	2	kroupa	PERSON
ftr-362	2560	3	36,691,796	MONEY
ftr-362	2561	1	1999	DATE
ftr-362	2561	2	6664(c)(1	CARDINAL
ftr-362	2561	3	2011	DATE
ftr-362	2561	4	691	CARDINAL
ftr-362	2561	5	1	CARDINAL
ftr-362	2561	6	2	CARDINAL
ftr-362	2563	1	kroupa	PERSON
ftr-362	2563	2	pwc	ORG
ftr-362	2563	3	miller	PERSON
ftr-362	2564	1	chesapeake	PERSON
ftr-362	2565	1	800,000	MONEY
ftr-362	2565	2	chesapeake	PERSON
ftr-362	2566	1	•	CARDINAL
ftr-362	2566	2	kroupa	PERSON
ftr-362	2566	3	pwc	ORG
ftr-362	2570	1	chesapeake	PERSON
ftr-362	2570	2	pwc	ORG
ftr-362	2572	1	1	CARDINAL
ftr-362	2573	1	100%	PERCENT
ftr-362	2573	2	40 percent	PERCENT
ftr-362	2576	1	congress	ORG
ftr-362	2577	1	2010	DATE
ftr-362	2577	2	692	CARDINAL
ftr-362	2577	3	florida	GPE
ftr-362	2578	1	10:9	CARDINAL
ftr-362	2578	2	several decades	DATE
ftr-362	2579	1	•	CARDINAL
ftr-362	2579	2	early in the first decade of this century	DATE
ftr-362	2579	3	the past ten years	DATE
ftr-362	2580	1	several decades	DATE
ftr-362	2581	1	the supreme court	ORG
ftr-362	2581	2	the supreme court’s	ORG
ftr-362	2581	3	united states	GPE
ftr-362	2581	4	364	CARDINAL
ftr-362	2581	5	361	CARDINAL
ftr-362	2581	6	1960	DATE
ftr-362	2581	7	the supreme court’s	ORG
ftr-362	2581	8	499	CARDINAL
ftr-362	2581	9	554	CARDINAL
ftr-362	2581	10	1991	DATE
ftr-362	2581	11	frank lyon co.	ORG
ftr-362	2581	12	v. united states	PERSON
ftr-362	2581	13	435	CARDINAL
ftr-362	2581	14	561	CARDINAL
ftr-362	2581	15	1978	DATE
ftr-362	2583	1	v. united states	GPE
ftr-362	2584	1	62	CARDINAL
ftr-362	2586	1	716	CARDINAL
ftr-362	2586	2	2004	DATE
ftr-362	2586	3	454	CARDINAL
ftr-362	2586	4	1340	CARDINAL
ftr-362	2586	5	fed	ORG
ftr-362	2586	6	cir. 2006	ORG
ftr-362	2587	1	127	CARDINAL
ftr-362	2587	2	s. ct	PERSON
ftr-362	2587	3	1261	CARDINAL
ftr-362	2587	4	2007	DATE
ftr-362	2588	1	2010	DATE
ftr-362	2588	2	144	CARDINAL
ftr-362	2588	3	jcx-18-10 3/21/10	ORG
ftr-362	2590	1	the years	DATE
ftr-362	2590	2	united states	GPE
ftr-362	2590	3	supra	PERSON
ftr-362	2593	1	2011	DATE
ftr-362	2593	2	693	CARDINAL
ftr-362	2594	1	frank lyon co.	ORG
ftr-362	2594	2	v. united states	PERSON
ftr-362	2594	3	435	CARDINAL
ftr-362	2594	4	561	CARDINAL
ftr-362	2594	5	1978	DATE
ftr-362	2596	1	two	CARDINAL
ftr-362	2597	1	1	CARDINAL
ftr-362	2597	2	2	CARDINAL
ftr-362	2598	1	united states	GPE
ftr-362	2598	2	568	CARDINAL
ftr-362	2598	3	537	CARDINAL
ftr-362	2598	4	5th	ORDINAL
ftr-362	2598	5	2009	DATE
ftr-362	2598	6	pasternak v. commissioner	PERSON
ftr-362	2598	7	990	CARDINAL
ftr-362	2598	8	893	CARDINAL
ftr-362	2598	9	898	CARDINAL
ftr-362	2598	10	6th	ORDINAL
ftr-362	2598	11	1993	DATE
ftr-362	2598	12	james v. commissioner	PERSON
ftr-362	2598	13	899 f.2d	MONEY
ftr-362	2598	14	905	CARDINAL
ftr-362	2598	15	10th	ORDINAL
ftr-362	2598	16	1990	DATE
ftr-362	2598	17	new phoenix sunrise corp.	ORG
ftr-362	2599	1	132	CARDINAL
ftr-362	2600	1	9	CARDINAL
ftr-362	2600	2	2009	DATE
ftr-362	2601	1	ies industries v. united states	ORG
ftr-362	2601	2	253	CARDINAL
ftr-362	2601	3	350	CARDINAL
ftr-362	2601	4	358	CARDINAL
ftr-362	2601	5	8th	ORDINAL
ftr-362	2601	6	2001	DATE
ftr-362	2601	7	toyota	ORG
ftr-362	2601	8	world, inc.	ORG
ftr-362	2602	1	752 f.2d	MONEY
ftr-362	2602	2	89	CARDINAL
ftr-362	2602	3	4th	ORDINAL
ftr-362	2602	4	1985	DATE
ftr-362	2602	5	1	CARDINAL
ftr-362	2602	6	2	CARDINAL
ftr-362	2603	1	third	ORDINAL
ftr-362	2603	2	157	CARDINAL
ftr-362	2603	3	231	CARDINAL
ftr-362	2603	4	3d	CARDINAL
ftr-362	2603	5	1998	DATE
ftr-362	2604	1	526	CARDINAL
ftr-362	2604	2	1999	DATE
ftr-362	2604	3	two	CARDINAL
ftr-362	2606	1	some 2	CARDINAL
ftr-362	2606	2	ira	PERSON
ftr-362	2606	3	frank lyon	PERSON
ftr-362	2607	1	marty	PERSON
ftr-362	2607	2	dan	PERSON
ftr-362	2608	1	694	CARDINAL
ftr-362	2608	2	florida	GPE
ftr-362	2609	1	10:9	CARDINAL
ftr-362	2610	1	knetsch v. united states	ORG
ftr-362	2610	2	364	CARDINAL
ftr-362	2610	3	361	CARDINAL
ftr-362	2610	4	1960	DATE
ftr-362	2610	5	goldstein v. commissioner	PERSON
ftr-362	2610	6	364	CARDINAL
ftr-362	2610	7	734	CARDINAL
ftr-362	2610	8	2d	DATE
ftr-362	2610	9	1966	DATE
ftr-362	2611	1	385	CARDINAL
ftr-362	2611	2	1967	DATE
ftr-362	2613	1	sheldon v. commissioner	PERSON
ftr-362	2613	2	94	CARDINAL
ftr-362	2613	3	738	CARDINAL
ftr-362	2613	4	1990	DATE
ftr-362	2616	1	v. united states	GPE
ftr-362	2617	1	454	CARDINAL
ftr-362	2617	2	1340	CARDINAL
ftr-362	2617	3	fed	ORG
ftr-362	2617	4	cir. 2006	ORG
ftr-362	2618	1	127	CARDINAL
ftr-362	2618	2	s. ct	PERSON
ftr-362	2618	3	1261	CARDINAL
ftr-362	2618	4	2007	DATE
ftr-362	2619	1	american electric power, inc.	ORG
ftr-362	2619	2	v. united states	GPE
ftr-362	2619	3	136	CARDINAL
ftr-362	2619	4	f. supp	PERSON
ftr-362	2620	1	2d 762	CARDINAL
ftr-362	2620	2	326	CARDINAL
ftr-362	2620	3	6th	ORDINAL
ftr-362	2620	4	2003	DATE
ftr-362	2620	5	wells fargo & company	ORG
ftr-362	2620	6	united states	GPE
ftr-362	2620	7	91	CARDINAL
ftr-362	2621	1	35 (2010	DATE
ftr-362	2623	1	•	CARDINAL
ftr-362	2626	1	2010	DATE
ftr-362	2626	2	152	CARDINAL
ftr-362	2626	3	jcx-18-10 3/21/10	ORG
ftr-362	2628	1	153	CARDINAL
ftr-362	2630	1	155	CARDINAL
ftr-362	2630	2	•	CARDINAL
ftr-362	2630	3	one	CARDINAL
ftr-362	2630	4	1	CARDINAL
ftr-362	2630	5	2	CARDINAL
ftr-362	2631	1	second	ORDINAL
ftr-362	2631	2	2011	DATE
ftr-362	2631	3	695	CARDINAL
ftr-362	2632	1	2345	CARDINAL
ftr-362	2632	2	110th	ORDINAL
ftr-362	2633	1	2007	DATE
ftr-362	2633	2	2	CARDINAL
ftr-362	2633	3	1st	ORDINAL
ftr-362	2634	1	2003	DATE
ftr-362	2636	1	1	CARDINAL
ftr-362	2636	2	2	CARDINAL
ftr-362	2636	3	toyota	ORG
ftr-362	2636	4	752 f.2d	MONEY
ftr-362	2636	5	89	CARDINAL
ftr-362	2636	6	4th	ORDINAL
ftr-362	2636	7	1985	DATE
ftr-362	2636	8	ies industries, inc.	ORG
ftr-362	2636	9	v. united states	GPE
ftr-362	2636	10	253	CARDINAL
ftr-362	2636	11	350	CARDINAL
ftr-362	2636	12	353	CARDINAL
ftr-362	2636	13	8th	ORDINAL
ftr-362	2636	14	2001	DATE
ftr-362	2637	1	section 7701(o)(5)(d	LAW
ftr-362	2639	1	section 7701(o)(2	ORG
ftr-362	2642	1	2345	CARDINAL
ftr-362	2642	2	110th	ORDINAL
ftr-362	2643	1	2007	DATE
ftr-362	2643	2	2	CARDINAL
ftr-362	2643	3	1st	ORDINAL
ftr-362	2644	1	2003	DATE
ftr-362	2646	1	•	CARDINAL
ftr-362	2646	2	consolidated edison co.	ORG
ftr-362	2646	3	new york	GPE
ftr-362	2646	4	united states	GPE
ftr-362	2646	5	90	CARDINAL
ftr-362	2646	6	fed	ORG
ftr-362	2648	1	228	CARDINAL
ftr-362	2648	2	2009	DATE
ftr-362	2650	1	696	CARDINAL
ftr-362	2650	2	florida	GPE
ftr-362	2652	1	10:9	CARDINAL
ftr-362	2656	1	section 7701(o)(5)(b	LAW
ftr-362	2660	1	2010	DATE
ftr-362	2660	2	152	CARDINAL
ftr-362	2660	3	jcx-18-10 3/21/10	ORG
ftr-362	2661	1	1	CARDINAL
ftr-362	2661	2	2	CARDINAL
ftr-362	2661	3	u.s.	GPE
ftr-362	2661	4	3	CARDINAL
ftr-362	2661	5	4	CARDINAL
ftr-362	2661	6	section 482	LAW
ftr-362	2662	1	•	CARDINAL
ftr-362	2663	1	•	CARDINAL
ftr-362	2664	1	2345	CARDINAL
ftr-362	2664	2	110th	ORDINAL
ftr-362	2665	1	2007	DATE
ftr-362	2665	2	2	CARDINAL
ftr-362	2665	3	1st	ORDINAL
ftr-362	2666	1	2003	DATE
ftr-362	2669	1	2011	DATE
ftr-362	2669	2	697 •	CARDINAL
ftr-362	2670	1	6664(c)(2	CARDINAL
ftr-362	2670	2	20 percent	PERCENT
ftr-362	2673	1	40 percent	PERCENT
ftr-362	2675	1	6664(i	CARDINAL
ftr-362	2677	1	6664(d)(2	CARDINAL
ftr-362	2678	1	section 6662a(e)(2	LAW
ftr-362	2678	2	40 percent	PERCENT
ftr-362	2680	1	6676(c	CARDINAL
ftr-362	2681	1	6664(c)(2	CARDINAL
ftr-362	2682	1	•	CARDINAL
ftr-362	2682	2	3/30/10	CARDINAL
ftr-362	2683	1	a. better	PERSON
ftr-362	2684	1	irs	ORG
ftr-362	2685	1	2010-62	DATE
ftr-362	2685	2	2010-40	DATE
ftr-362	2686	1	411	CARDINAL
ftr-362	2687	1	irs	ORG
ftr-362	2687	2	two	CARDINAL
ftr-362	2688	1	irs	ORG
ftr-362	2689	1	irs	ORG
ftr-362	2689	2	698	CARDINAL
ftr-362	2689	3	florida	GPE
ftr-362	2690	1	10:9	CARDINAL
ftr-362	2691	1	irs	ORG
ftr-362	2692	1	•	CARDINAL
ftr-362	2692	2	6621(i	CARDINAL
ftr-362	2694	1	8275	CARDINAL
ftr-362	2694	2	r. c.	PERSON
ftr-362	2694	3	2010	DATE
ftr-362	2695	1	1	CARDINAL
ftr-362	2695	2	bush	PERSON
ftr-362	2695	3	irs	ORG
ftr-362	2696	1	bemont investments llc	ORG
ftr-362	2696	2	united states	GPE
ftr-362	2696	3	105	CARDINAL
ftr-362	2696	4	2010	DATE
ftr-362	2696	5	1338	CARDINAL
ftr-362	2696	6	3/9/10	CARDINAL
ftr-362	2697	1	bush	PERSON
ftr-362	2697	2	united states	GPE
ftr-362	2697	3	389	CARDINAL
ftr-362	2697	4	152	CARDINAL
ftr-362	2697	5	5th	ORDINAL
ftr-362	2697	6	2004	DATE
ftr-362	2697	7	irs	ORG
ftr-362	2698	1	2	CARDINAL
ftr-362	2698	2	irs	ORG
ftr-362	2699	1	2009	DATE
ftr-362	2699	2	128-15	CARDINAL
ftr-362	2700	1	congress	ORG
ftr-362	2700	2	september 30, 2009	DATE
ftr-362	2700	3	annual	DATE
ftr-362	2700	4	less than $100,000	MONEY
ftr-362	2700	5	200,000	MONEY
ftr-362	2700	6	per year	DATE
ftr-362	2701	1	a.	PERSON
ftr-362	2701	2	irs	ORG
ftr-362	2701	3	the end of 2009	DATE
ftr-362	2702	1	2009	DATE
ftr-362	2702	2	184-23	CARDINAL
ftr-362	2703	1	2011	DATE
ftr-362	2703	2	699	CARDINAL
ftr-362	2703	3	4/1/10	CARDINAL
ftr-362	2704	1	2009	DATE
ftr-362	2704	2	245-1	CARDINAL
ftr-362	2705	1	6/1/10	CARDINAL
ftr-362	2705	2	2010	DATE
ftr-362	2706	1	tnt	ORG
ftr-362	2706	2	42-2	MONEY
ftr-362	2708	1	75 percent	PERCENT
ftr-362	2709	1	2041	CARDINAL
ftr-362	2709	2	2010	DATE
ftr-362	2709	3	75 percent	PERCENT
ftr-362	2710	1	200,000	MONEY
ftr-362	2711	1	12/31/06	CARDINAL
ftr-362	2712	1	3	CARDINAL
ftr-362	2714	1	llc	GPE
ftr-362	2714	2	united states	GPE
ftr-362	2714	3	94	CARDINAL
ftr-362	2716	1	235	CARDINAL
ftr-362	2717	1	the 40 percent	PERCENT
ftr-362	2718	1	wa0s	GPE
ftr-362	2719	1	murphys	PERSON
ftr-362	2720	1	e&y	ORG
ftr-362	2721	1	murphys	PERSON
ftr-362	2721	2	millions	CARDINAL
ftr-362	2721	3	e&y	ORG
ftr-362	2724	1	1	CARDINAL
ftr-362	2725	1	irs	ORG
ftr-362	2725	2	10/15/10	CARDINAL
ftr-362	2726	1	ir-2010-87	ORG
ftr-362	2726	2	7/26/10	CARDINAL
ftr-362	2727	1	irs	ORG
ftr-362	2727	2	2007, 2008	DATE
ftr-362	2727	3	2009	DATE
ftr-362	2727	4	10/15/10	CARDINAL
ftr-362	2728	1	700	CARDINAL
ftr-362	2728	2	florida	GPE
ftr-362	2730	1	10:9	CARDINAL
ftr-362	2730	2	990-ez	ORG
ftr-362	2730	3	2	CARDINAL
ftr-362	2731	1	bluetooth sig, inc.	ORG
ftr-362	2732	1	v. united states	GPE
ftr-362	2732	2	611	CARDINAL
ftr-362	2732	3	617	CARDINAL
ftr-362	2732	4	9th	ORDINAL
ftr-362	2733	1	7/8/10	DATE
ftr-362	2735	1	1	CARDINAL
ftr-362	2735	2	2	CARDINAL
ftr-362	2735	3	3	CARDINAL
ftr-362	2735	4	4	CARDINAL
ftr-362	2736	1	4,148	CARDINAL
ftr-362	2737	1	three	CARDINAL
ftr-362	2738	1	10,000	MONEY
ftr-362	2739	1	annual	DATE
ftr-362	2739	2	7,500	MONEY
ftr-362	2739	3	35,000	MONEY
ftr-362	2740	1	5,000	MONEY
ftr-362	2743	1	five	CARDINAL
ftr-362	2745	1	1.501(c)(6)-1	CARDINAL
ftr-362	2746	1	one	CARDINAL
ftr-362	2749	1	3	CARDINAL
ftr-362	2750	1	ocean pines association	ORG
ftr-362	2750	2	135	CARDINAL
ftr-362	2751	1	13	CARDINAL
ftr-362	2751	2	8/30/10	CARDINAL
ftr-362	2753	1	eight miles	QUANTITY
ftr-362	2756	1	2011	DATE
ftr-362	2756	2	701	CARDINAL
ftr-362	2757	1	third	ORDINAL
ftr-362	2757	2	night	TIME
ftr-362	2757	3	the off season	DATE
ftr-362	2759	1	irs	ORG
ftr-362	2759	2	ubit	PERSON
ftr-362	2760	1	morrison	PERSON
ftr-362	2762	1	ubit.	GPE
ftr-362	2763	1	512(b)(3)(a)(i	CARDINAL
ftr-362	2765	1	1	CARDINAL
ftr-362	2766	1	irs	ORG
ftr-362	2768	1	kaufman v. commissioner	PERSON
ftr-362	2768	2	134	CARDINAL
ftr-362	2769	1	9	CARDINAL
ftr-362	2769	2	4/26/10	CARDINAL
ftr-362	2770	1	halpern	PERSON
ftr-362	2773	1	2	CARDINAL
ftr-362	2775	1	135	CARDINAL
ftr-362	2776	1	2	CARDINAL
ftr-362	2776	2	7/7/10	DATE
ftr-362	2779	1	3	CARDINAL
ftr-362	2780	1	702	CARDINAL
ftr-362	2780	2	florida	GPE
ftr-362	2781	1	10:9	CARDINAL
ftr-362	2782	1	hendrix v. united states	PERSON
ftr-362	2782	2	106	CARDINAL
ftr-362	2782	3	2010-5373	DATE
ftr-362	2782	4	s.d.	GPE
ftr-362	2782	5	ohio 7/21/10	GPE
ftr-362	2783	1	10,000	MONEY
ftr-362	2783	2	2004	DATE
ftr-362	2784	1	287,400	MONEY
ftr-362	2784	2	520,000	MONEY
ftr-362	2785	1	170(f)(11)(a	DATE
ftr-362	2786	1	deloitte & touche	ORG
ftr-362	2787	1	a.	PERSON
ftr-362	2787	2	the tax court	ORG
ftr-362	2788	1	rolfs	PERSON
ftr-362	2789	1	135	CARDINAL
ftr-362	2790	1	24	CARDINAL
ftr-362	2793	1	76,000	MONEY
ftr-362	2794	1	irs	ORG
ftr-362	2795	1	first	ORDINAL
ftr-362	2795	2	10,000	MONEY
ftr-362	2796	1	second	ORDINAL
ftr-362	2797	1	between $100 and $1,000	MONEY
ftr-362	2798	1	hernandez v. commissioner	ORG
ftr-362	2798	2	490	CARDINAL
ftr-362	2798	3	u.s.	GPE
ftr-362	2798	4	1989	DATE
ftr-362	2798	5	united states	GPE
ftr-362	2798	6	american bar foundation	ORG
ftr-362	2798	7	477	CARDINAL
ftr-362	2798	8	105	CARDINAL
ftr-362	2798	9	1986	DATE
ftr-362	2799	1	2011	DATE
ftr-362	2799	2	703	CARDINAL
ftr-362	2800	1	4	CARDINAL
ftr-362	2801	1	131	CARDINAL
ftr-362	2801	2	112	CARDINAL
ftr-362	2801	3	10/30/08	CARDINAL
ftr-362	2802	1	halpern	PERSON
ftr-362	2804	1	new orleans	GPE
ftr-362	2806	1	a.	PERSON
ftr-362	2807	1	615	CARDINAL
ftr-362	2807	2	321	CARDINAL
ftr-362	2807	3	5th	ORDINAL
ftr-362	2807	4	8/10/10	CARDINAL
ftr-362	2808	1	barksdale	PERSON
ftr-362	2808	2	fifth	ORDINAL
ftr-362	2808	3	irs	ORG
ftr-362	2810	1	the maison blanche	ORG
ftr-362	2810	2	kress	PERSON
ftr-362	2810	3	maison blanche	ORG
ftr-362	2812	1	•	CARDINAL
ftr-362	2814	1	704	CARDINAL
ftr-362	2814	2	florida	GPE
ftr-362	2814	3	10:9 5	CARDINAL
ftr-362	2816	1	t.c.	PERSON
ftr-362	2817	1	2010	CARDINAL
ftr-362	2817	2	196	CARDINAL
ftr-362	2817	3	9/8/10	CARDINAL
ftr-362	2818	1	242,000	MONEY
ftr-362	2819	1	1.170a-13(c)(2)(i)(a	TIME
ftr-362	2820	1	foley	PERSON
ftr-362	2820	2	1	CARDINAL
ftr-362	2820	3	2	CARDINAL
ftr-362	2820	4	3	CARDINAL
ftr-362	2821	1	foley	PERSON
ftr-362	2822	1	•	CARDINAL
ftr-362	2822	2	12/30/99	DATE
ftr-362	2822	3	paige	PERSON
ftr-362	2822	4	12/31/99	DATE
ftr-362	2822	5	1/4/00	CARDINAL
ftr-362	2823	1	a. retrospective	PERSON
ftr-362	2824	1	evans v. commissioner	PERSON
ftr-362	2824	2	t.c.	PERSON
ftr-362	2825	1	2010	CARDINAL
ftr-362	2825	2	9/22/10	CARDINAL
ftr-362	2826	1	wherry disallowed	PERSON
ftr-362	2827	1	almost four years	DATE
ftr-362	2829	1	6662	DATE
ftr-362	2830	1	1	CARDINAL
ftr-362	2831	1	ssns	PERSON
ftr-362	2832	1	t.d	PERSON
ftr-362	2832	2	73	CARDINAL
ftr-362	2832	3	12/16/08	CARDINAL
ftr-362	2833	1	treasury	ORG
ftr-362	2834	1	301.7216-3(b)(4	DATE
ftr-362	2834	2	ssn	ORG
ftr-362	2834	3	the united states	GPE
ftr-362	2835	1	1/1/09. 2011	DATE
ftr-362	2835	2	705	CARDINAL
ftr-362	2837	1	9478	DATE
ftr-362	2837	2	75	CARDINAL
ftr-362	2837	3	48	CARDINAL
ftr-362	2837	4	12/29/09	CARDINAL
ftr-362	2839	1	1	CARDINAL
ftr-362	2839	2	2	CARDINAL
ftr-362	2842	1	301.72162t(p	CARDINAL
ftr-362	2845	1	reg-131028-09	DATE
ftr-362	2845	2	75	CARDINAL
ftr-362	2845	3	94	CARDINAL
ftr-362	2846	1	1	CARDINAL
ftr-362	2847	1	2010-5	DATE
ftr-362	2847	2	2010	DATE
ftr-362	2847	3	4	CARDINAL
ftr-362	2848	1	312	CARDINAL
ftr-362	2850	1	2	CARDINAL
ftr-362	2851	1	2010-4, 2010-4	DATE
ftr-362	2852	1	309	CARDINAL
ftr-362	2853	1	third	ORDINAL
ftr-362	2854	1	2	CARDINAL
ftr-362	2855	1	ir-2009	ORG
ftr-362	2855	2	2009-51	DATE
ftr-362	2855	3	2009-25	DATE
ftr-362	2856	1	1105	DATE
ftr-362	2856	2	6/5/09	CARDINAL
ftr-362	2857	1	irs	ORG
ftr-362	2857	2	6/30/09	CARDINAL
ftr-362	2857	3	10-2008	DATE
ftr-362	2857	4	a united states	GPE
ftr-362	2857	5	united states	GPE
ftr-362	2858	1	the united states	GPE
ftr-362	2858	2	the united states	GPE
ftr-362	2859	1	31	CARDINAL
ftr-362	2860	1	the united states	GPE
ftr-362	2860	2	the united states	GPE
ftr-362	2861	1	united states	GPE
ftr-362	2861	2	31	CARDINAL
ftr-362	2862	1	103.11(nn	CARDINAL
ftr-362	2863	1	united states	GPE
ftr-362	2864	1	706	CARDINAL
ftr-362	2864	2	florida	GPE
ftr-362	2865	1	10:9	CARDINAL
ftr-362	2865	2	a united states	GPE
ftr-362	2865	3	united states	GPE
ftr-362	2866	1	the united states	GPE
ftr-362	2866	2	u.s.	GPE
ftr-362	2867	1	this year	DATE
ftr-362	2867	2	a united states	GPE
ftr-362	2867	3	7-2000	DATE
ftr-362	2867	4	united states	GPE
ftr-362	2868	1	1	CARDINAL
ftr-362	2868	2	the united states	GPE
ftr-362	2868	3	2	CARDINAL
ftr-362	2868	4	3	CARDINAL
ftr-362	2868	5	4	CARDINAL
ftr-362	2869	1	2009-62	DATE
ftr-362	2869	2	2009-35	DATE
ftr-362	2869	3	260	CARDINAL
ftr-362	2870	1	irs	ORG
ftr-362	2870	2	6/30/10	CARDINAL
ftr-362	2872	1	75	CARDINAL
ftr-362	2872	2	2/26/10	CARDINAL
ftr-362	2873	1	“united states	GPE
ftr-362	2875	1	1	CARDINAL
ftr-362	2875	2	2010-23, 2010-11	DATE
ftr-362	2876	1	441	CARDINAL
ftr-362	2876	2	2/26/10	CARDINAL
ftr-362	2877	1	2009	DATE
ftr-362	2877	2	earlier calendar years	DATE
ftr-362	2877	3	6/30/11	CARDINAL
ftr-362	2877	4	6/30/10	CARDINAL
ftr-362	2879	1	2	CARDINAL
ftr-362	2879	2	2010-16, 2010-11	DATE
ftr-362	2880	1	450	CARDINAL
ftr-362	2880	2	2/26/10	CARDINAL
ftr-362	2881	1	irs	ORG
ftr-362	2881	2	u.s.	GPE
ftr-362	2881	3	u.s.	GPE
ftr-362	2881	4	2009	DATE
ftr-362	2881	5	earlier calendar years.	DATE
ftr-362	2882	1	2011	DATE
ftr-362	2882	2	707 3	CARDINAL
ftr-362	2883	1	five	CARDINAL
ftr-362	2883	2	six	CARDINAL
ftr-362	2883	3	100%	PERCENT
ftr-362	2884	1	erwin v. united states	PERSON
ftr-362	2884	2	591	CARDINAL
ftr-362	2884	3	313	CARDINAL
ftr-362	2884	4	4th	ORDINAL
ftr-362	2885	1	1/13/10	CARDINAL
ftr-362	2886	1	fourth	ORDINAL
ftr-362	2886	2	motz	PERSON
ftr-362	2886	3	6672	DATE
ftr-362	2887	1	6672	DATE
ftr-362	2887	2	fourth	ORDINAL
ftr-362	2887	3	1	CARDINAL
ftr-362	2887	4	2	CARDINAL
ftr-362	2887	5	3	CARDINAL
ftr-362	2887	6	4	CARDINAL
ftr-362	2887	7	day	DATE
ftr-362	2887	8	5	CARDINAL
ftr-362	2887	9	6	CARDINAL
ftr-362	2888	1	first	ORDINAL
ftr-362	2888	2	five	CARDINAL
ftr-362	2890	1	•	CARDINAL
ftr-362	2890	2	hamilton	PERSON
ftr-362	2890	3	erwin	GPE
ftr-362	2890	4	erwin	PERSON
ftr-362	2891	1	hamilton	PERSON
ftr-362	2891	2	first	ORDINAL
ftr-362	2892	1	4	CARDINAL
ftr-362	2894	1	united states v. engle	ORG
ftr-362	2894	2	592	CARDINAL
ftr-362	2894	3	495	CARDINAL
ftr-362	2894	4	4th	ORDINAL
ftr-362	2895	1	1/13/10	CARDINAL
ftr-362	2896	1	2004	DATE
ftr-362	2897	1	2004	DATE
ftr-362	2897	2	16 years	DATE
ftr-362	2897	3	more than $600,000	MONEY
ftr-362	2897	4	$2 million	MONEY
ftr-362	2898	1	four years	DATE
ftr-362	2898	2	18 months	DATE
ftr-362	2899	1	engel	PERSON
ftr-362	2900	1	fourth	ORDINAL
ftr-362	2900	2	18	CARDINAL
ftr-362	2901	1	3553(a	CARDINAL
ftr-362	2901	2	u.s.	GPE
ftr-362	2902	1	traxler	PERSON
ftr-362	2903	1	708	CARDINAL
ftr-362	2903	2	florida	GPE
ftr-362	2904	1	10:9	CARDINAL
ftr-362	2904	2	mullin	PERSON
ftr-362	2906	1	5	CARDINAL
ftr-362	2907	1	yip	PERSON
ftr-362	2907	2	592	CARDINAL
ftr-362	2907	3	1035	CARDINAL
ftr-362	2907	4	9th	ORDINAL
ftr-362	2908	1	1/13/10	CARDINAL
ftr-362	2909	1	ninth	ORDINAL
ftr-362	2909	2	3c1.1	CARDINAL
ftr-362	2909	3	irs	ORG
ftr-362	2912	1	united states	GPE
ftr-362	2912	2	phipps	PERSON
ftr-362	2912	3	595	CARDINAL
ftr-362	2912	4	243	CARDINAL
ftr-362	2912	5	5th	ORDINAL
ftr-362	2913	1	1/25/10	CARDINAL
ftr-362	2915	1	irs	ORG
ftr-362	2920	1	united states	GPE
ftr-362	2920	2	598	CARDINAL
ftr-362	2920	3	1110	CARDINAL
ftr-362	2920	4	9th	ORDINAL
ftr-362	2921	1	3/17/10	CARDINAL
ftr-362	2922	1	seiu	ORG
ftr-362	2922	2	irs	ORG
ftr-362	2922	3	50,000	MONEY
ftr-362	2923	1	cdp	ORG
ftr-362	2923	2	irs	ORG
ftr-362	2923	3	irs	ORG
ftr-362	2923	4	only 25%	PERCENT
ftr-362	2923	5	50,000	MONEY
ftr-362	2925	1	sanford	PERSON
ftr-362	2925	2	979	CARDINAL
ftr-362	2925	3	1511	CARDINAL
ftr-362	2925	4	1513	CARDINAL
ftr-362	2925	5	11th	ORDINAL
ftr-362	2925	6	1992	DATE
ftr-362	2926	1	section 6652(c)(4	LAW
ftr-362	2927	1	3	CARDINAL
ftr-362	2927	2	498	CARDINAL
ftr-362	2927	3	192	CARDINAL
ftr-362	2927	4	1991	DATE
ftr-362	2928	1	2011	DATE
ftr-362	2928	2	709	CARDINAL
ftr-362	2928	3	irs	ORG
ftr-362	2929	1	irs	ORG
ftr-362	2930	1	8	CARDINAL
ftr-362	2931	1	wikipedia	PERSON
ftr-362	2931	2	timothy geithner	PERSON
ftr-362	2932	1	t.c.	PERSON
ftr-362	2933	1	2010	CARDINAL
ftr-362	2933	2	82	CARDINAL
ftr-362	2933	3	4/19/10	CARDINAL
ftr-362	2934	1	wherry	PERSON
ftr-362	2934	2	irs	ORG
ftr-362	2934	3	280a	PRODUCT
ftr-362	2937	1	wherry	PERSON
ftr-362	2938	1	irs	ORG
ftr-362	2939	1	treasury	ORG
ftr-362	2939	2	timothy geithner	PERSON
ftr-362	2940	1	lam	PERSON
ftr-362	2940	2	geithner	PERSON
ftr-362	2945	1	a.	PERSON
ftr-362	2946	1	irs	ORG
ftr-362	2946	2	treasury	ORG
ftr-362	2947	1	parker v. commissioner	PERSON
ftr-362	2947	2	t.c. summ	PERSON
ftr-362	2949	1	2010-78	DATE
ftr-362	2949	2	6/21/10	CARDINAL
ftr-362	2952	1	710	CARDINAL
ftr-362	2952	2	florida	GPE
ftr-362	2952	3	10:9	CARDINAL
ftr-362	2954	1	t.c.	PERSON
ftr-362	2955	1	2010	CARDINAL
ftr-362	2955	2	247	CARDINAL
ftr-362	2955	3	11/10/10	CARDINAL
ftr-362	2956	1	cohen	PERSON
ftr-362	2956	2	2006	DATE
ftr-362	2956	3	irs	ORG
ftr-362	2957	1	irs	ORG
ftr-362	2957	2	almost half	CARDINAL
ftr-362	2957	3	2006	DATE
ftr-362	2961	1	2006	DATE
ftr-362	2962	1	9	CARDINAL
ftr-362	2962	2	t.d	PERSON
ftr-362	2962	3	9488	DATE
ftr-362	2962	4	section 6404(g	LAW
ftr-362	2962	5	75	CARDINAL
ftr-362	2962	6	33992	DATE
ftr-362	2962	7	6/16/10	CARDINAL
ftr-362	2963	1	reg	CARDINAL
ftr-362	2964	1	1.6404	CARDINAL
ftr-362	2966	1	1.6404-4t(b)(5	CARDINAL
ftr-362	2966	2	irs	ORG
ftr-362	2966	3	36 months	DATE
ftr-362	2967	1	10	CARDINAL
ftr-362	2968	1	1600	DATE
ftr-362	2968	2	1111 constitution ave	DATE
ftr-362	2969	1	united states	GPE
ftr-362	2969	2	v. snipes	PERSON
ftr-362	2969	3	106	CARDINAL
ftr-362	2969	4	2010-5256	DATE
ftr-362	2969	5	11th	ORDINAL
ftr-362	2970	1	7/16/10	CARDINAL
ftr-362	2971	1	snipes	PERSON
ftr-362	2971	2	more than $27 million dollars	MONEY
ftr-362	2971	3	1999 to 2004	DATE
ftr-362	2971	4	those years	DATE
ftr-362	2972	1	snipes	PERSON
ftr-362	2972	2	eddie ray kahn	PERSON
ftr-362	2972	3	american	NORP
ftr-362	2972	4	arl	ORG
ftr-362	2972	5	2011	DATE
ftr-362	2972	6	711	CARDINAL
ftr-362	2972	7	irs	ORG
ftr-362	2973	1	arl	PERSON
ftr-362	2973	2	douglas rosile	PERSON
ftr-362	2973	3	arl	ORG
ftr-362	2973	4	irs	ORG
ftr-362	2973	5	irs	ORG
ftr-362	2974	1	861	CARDINAL
ftr-362	2974	2	americans	NORP
ftr-362	2975	1	irs	ORG
ftr-362	2975	2	several years	DATE
ftr-362	2975	3	irs	ORG
ftr-362	2975	4	the united states	GPE
ftr-362	2975	5	the united states	GPE
ftr-362	2975	6	the united states	GPE
ftr-362	2975	7	50	CARDINAL
ftr-362	2976	1	snipes	PERSON
ftr-362	2978	1	snipes	PERSON
ftr-362	2979	1	•	CARDINAL
ftr-362	2980	1	june 2000	DATE
ftr-362	2981	1	snipes	PERSON
ftr-362	2982	1	eleventh	ORDINAL
ftr-362	2982	2	wesley snipes	PERSON
ftr-362	2982	3	36-month	DATE
ftr-362	2983	1	11	CARDINAL
ftr-362	2984	1	united states	GPE
ftr-362	2984	2	jewell	PERSON
ftr-362	2984	3	614	CARDINAL
ftr-362	2984	4	911	CARDINAL
ftr-362	2984	5	8th	ORDINAL
ftr-362	2985	1	7/30/10	CARDINAL
ftr-362	2986	1	several million dollars	MONEY
ftr-362	2987	1	irs	ORG
ftr-362	2989	1	the taxable year	DATE
ftr-362	2989	2	the year	DATE
ftr-362	2990	1	712	CARDINAL
ftr-362	2990	2	florida	GPE
ftr-362	2990	3	10:9 12	CARDINAL
ftr-362	2992	1	united states v. blanchard	ORG
ftr-362	2992	2	618	CARDINAL
ftr-362	2992	3	562	CARDINAL
ftr-362	2992	4	6th	ORDINAL
ftr-362	2992	5	8/30/10	CARDINAL
ftr-362	2993	1	7202	DATE
ftr-362	2993	2	irs	ORG
ftr-362	2994	1	sixth	ORDINAL
ftr-362	2996	1	13	CARDINAL
ftr-362	2998	1	proc	PERSON
ftr-362	2999	1	2011-13, 2011-	DATE
ftr-362	2999	2	318	CARDINAL
ftr-362	2999	3	12/29/10	CARDINAL
ftr-362	3000	1	2010	DATE
ftr-362	3000	2	a taxable	DATE
ftr-362	3000	3	year	DATE
ftr-362	3000	4	2010	DATE
ftr-362	3000	5	2010	DATE
ftr-362	3000	6	2011	DATE
ftr-362	3000	7	a short taxable	DATE
ftr-362	3000	8	year	DATE
ftr-362	3000	9	2011	DATE
ftr-362	3001	1	6662(b)(1	CARDINAL
ftr-362	3002	1	14	CARDINAL
ftr-362	3003	1	united states	ORG
ftr-362	3003	2	daugerdas	GPE
ftr-362	3003	3	106	CARDINAL
ftr-362	3003	4	2010-7432	DATE
ftr-362	3003	5	12/23/10 s.d.n.y	DATE
ftr-362	3004	1	pauley	PERSON
ftr-362	3004	2	twenty	CARDINAL
ftr-362	3004	3	four	CARDINAL
ftr-362	3004	4	sos	ORG
ftr-362	3005	1	the tax court’s	ORG
ftr-362	3005	2	t.c.	PERSON
ftr-362	3006	1	75-160	CARDINAL
ftr-362	3007	1	three	CARDINAL
ftr-362	3007	2	1	CARDINAL
ftr-362	3007	3	2	CARDINAL
ftr-362	3007	4	3	CARDINAL
ftr-362	3007	5	2011	DATE
ftr-362	3007	6	713	CARDINAL
ftr-362	3007	7	irs	ORG
ftr-362	3008	1	three	CARDINAL
ftr-362	3009	1	first	ORDINAL
ftr-362	3010	1	second	ORDINAL
ftr-362	3012	1	third	ORDINAL
ftr-362	3015	1	1	CARDINAL
ftr-362	3015	2	first	ORDINAL
ftr-362	3016	1	first	ORDINAL
ftr-362	3016	2	fifth	ORDINAL
ftr-362	3016	3	el paso	GPE
ftr-362	3017	1	united states	GPE
ftr-362	3017	2	textron inc.	ORG
ftr-362	3017	3	577	CARDINAL
ftr-362	3017	4	21	CARDINAL
ftr-362	3018	1	3-2	CARDINAL
ftr-362	3019	1	130	CARDINAL
ftr-362	3019	2	s. ct	PERSON
ftr-362	3019	3	3320	CARDINAL
ftr-362	3019	4	5/24/10	CARDINAL
ftr-362	3020	1	first	ORDINAL
ftr-362	3021	1	united states	GPE
ftr-362	3021	2	el paso co.	ORG
ftr-362	3021	3	682	CARDINAL
ftr-362	3021	4	530	CARDINAL
ftr-362	3021	5	5th	ORDINAL
ftr-362	3021	6	1982	DATE
ftr-362	3022	1	textron	ORG
ftr-362	3024	1	textron	ORG
ftr-362	3024	2	textron	ORG
ftr-362	3026	1	irs	ORG
ftr-362	3027	1	irs	ORG
ftr-362	3028	1	textron	ORG
ftr-362	3028	2	more than 4,000	CARDINAL
ftr-362	3028	3	irs	ORG
ftr-362	3028	4	714	CARDINAL
ftr-362	3028	5	florida	GPE
ftr-362	3029	1	10:9	CARDINAL
ftr-362	3030	1	irs	ORG
ftr-362	3031	1	bentham	PERSON
ftr-362	3031	2	8	CARDINAL
ftr-362	3031	3	2291	DATE
ftr-362	3031	4	mcnaughton rev	PERSON
ftr-362	3031	5	1961	DATE
ftr-362	3032	1	fifth	ORDINAL
ftr-362	3034	1	textron	ORG
ftr-362	3034	2	irs	ORG
ftr-362	3035	1	textron	ORG
ftr-362	3036	1	d.c.	GPE
ftr-362	3037	1	united states	ORG
ftr-362	3037	2	deloitte llp	PERSON
ftr-362	3037	3	610	CARDINAL
ftr-362	3037	4	129	CARDINAL
ftr-362	3037	5	d.c	GPE
ftr-362	3037	6	cir	ORG
ftr-362	3038	1	6/29/10	CARDINAL
ftr-362	3039	1	three	CARDINAL
ftr-362	3039	2	deloitte	ORG
ftr-362	3040	1	one	CARDINAL
ftr-362	3040	2	deloitte	ORG
ftr-362	3041	1	deloitte	ORG
ftr-362	3042	1	second	ORDINAL
ftr-362	3042	2	two	CARDINAL
ftr-362	3043	1	third	ORDINAL
ftr-362	3044	1	three	CARDINAL
ftr-362	3045	1	2011	DATE
ftr-362	3045	2	715	CARDINAL
ftr-362	3045	3	deloitte	ORG
ftr-362	3046	1	two	CARDINAL
ftr-362	3047	1	•	CARDINAL
ftr-362	3047	2	sentelle	PERSON
ftr-362	3047	3	deloitte	ORG
ftr-362	3048	1	two	CARDINAL
ftr-362	3048	2	deloitte	ORG
ftr-362	3049	1	deloitte	ORG
ftr-362	3050	1	united states	GPE
ftr-362	3050	2	el paso co.	ORG
ftr-362	3050	3	682	CARDINAL
ftr-362	3050	4	1982	DATE
ftr-362	3050	5	el paso	GPE
ftr-362	3050	6	united states	GPE
ftr-362	3050	7	textron inc.	ORG
ftr-362	3050	8	577	CARDINAL
ftr-362	3050	9	21	CARDINAL
ftr-362	3050	10	2009	DATE
ftr-362	3051	1	deloitte	ORG
ftr-362	3052	1	•	CARDINAL
ftr-362	3052	2	deloitte	ORG
ftr-362	3053	1	two	CARDINAL
ftr-362	3054	1	deloitte	ORG
ftr-362	3054	2	irs	ORG
ftr-362	3057	1	2010	DATE
ftr-362	3057	2	125	CARDINAL
ftr-362	3058	1	1	CARDINAL
ftr-362	3059	1	irs	ORG
ftr-362	3060	1	chevrolet co.	ORG
ftr-362	3060	2	v. united states	PERSON
ftr-362	3060	3	620 716	CARDINAL
ftr-362	3060	4	florida	GPE
ftr-362	3061	1	10:9	CARDINAL
ftr-362	3061	2	868	CARDINAL
ftr-362	3061	3	8th	ORDINAL
ftr-362	3062	1	9/2/10	CARDINAL
ftr-362	3063	1	eighth	ORDINAL
ftr-362	3063	2	irs	ORG
ftr-362	3063	3	100,000	MONEY
ftr-362	3063	4	6050i	DATE
ftr-362	3065	1	2	CARDINAL
ftr-362	3066	1	united states	GPE
ftr-362	3066	2	hudson	PERSON
ftr-362	3066	3	106 a.f.t.r.2d 7017	CARDINAL
ftr-362	3066	4	2d	DATE
ftr-362	3067	1	11/10/10	CARDINAL
ftr-362	3068	1	second	ORDINAL
ftr-362	3068	2	7430	CARDINAL
ftr-362	3069	1	1	CARDINAL
ftr-362	3071	1	bush	PERSON
ftr-362	3071	2	united states	GPE
ftr-362	3071	3	599	CARDINAL
ftr-362	3071	4	1352	CARDINAL
ftr-362	3071	5	fed	ORG
ftr-362	3071	6	cir	ORG
ftr-362	3072	1	3/31/10	CARDINAL
ftr-362	3073	1	irs	ORG
ftr-362	3073	2	465	CARDINAL
ftr-362	3075	1	irs	ORG
ftr-362	3078	1	6230(a)(1	CARDINAL
ftr-362	3078	2	6231(a)(6	CARDINAL
ftr-362	3079	1	irs	ORG
ftr-362	3081	1	6230(a)(2)(a)(i	CARDINAL
ftr-362	3082	1	dyk	PERSON
ftr-362	3082	2	irs	ORG
ftr-362	3083	1	first	ORDINAL
ftr-362	3083	2	2011	DATE
ftr-362	3083	3	717	CARDINAL
ftr-362	3083	4	irs	ORG
ftr-362	3084	1	6303	DATE
ftr-362	3086	1	irs	ORG
ftr-362	3088	1	•	CARDINAL
ftr-362	3088	2	6330	DATE
ftr-362	3088	3	irs	ORG
ftr-362	3089	1	a. decision	PERSON
ftr-362	3089	2	en banc	ORG
ftr-362	3090	1	fed	ORG
ftr-362	3090	2	cir.	ORG
ftr-362	3091	1	10/29/10	CARDINAL
ftr-362	3092	1	2	CARDINAL
ftr-362	3093	1	winter	DATE
ftr-362	3093	2	135	CARDINAL
ftr-362	3094	1	12	CARDINAL
ftr-362	3094	2	8/25/10	CARDINAL
ftr-362	3095	1	k-1.	PERSON
ftr-362	3096	1	6037	DATE
ftr-362	3096	2	irs	ORG
ftr-362	3097	1	irs	ORG
ftr-362	3098	1	irs	ORG
ftr-362	3099	1	irs	ORG
ftr-362	3099	2	10-1-1	CARDINAL
ftr-362	3100	1	two	CARDINAL
ftr-362	3100	2	first	ORDINAL
ftr-362	3100	3	718	CARDINAL
ftr-362	3100	4	florida	GPE
ftr-362	3101	1	10:9	CARDINAL
ftr-362	3101	2	one	CARDINAL
ftr-362	3101	3	irs	ORG
ftr-362	3101	4	second	ORDINAL
ftr-362	3101	5	the taxable year	DATE
ftr-362	3102	1	•	CARDINAL
ftr-362	3102	2	holmes	PERSON
ftr-362	3102	3	long4	PRODUCT
ftr-362	3102	4	the s corporation’s	ORG
ftr-362	3103	1	irs	ORG
ftr-362	3103	2	6037	DATE
ftr-362	3103	3	irs	ORG
ftr-362	3105	1	3.	CARDINAL
ftr-362	3106	1	irs	ORG
ftr-362	3107	1	united states	GPE
ftr-362	3107	2	106	CARDINAL
ftr-362	3107	3	2010-7034	DATE
ftr-362	3107	4	fed	ORG
ftr-362	3109	1	11/12/10	CARDINAL
ftr-362	3110	1	irs	ORG
ftr-362	3111	1	irs	ORG
ftr-362	3112	1	e.	PERSON
ftr-362	3112	2	1	CARDINAL
ftr-362	3114	1	section 6501(e)(1	LAW
ftr-362	3114	2	three-year	DATE
ftr-362	3114	3	six years	DATE
ftr-362	3114	4	25 percent	PERCENT
ftr-362	3115	1	section 6229(c)(2	LAW
ftr-362	3115	2	6229(a	CARDINAL
ftr-362	3116	1	the six year	DATE
ftr-362	3119	1	bakersfield	GPE
ftr-362	3119	2	128	CARDINAL
ftr-362	3119	3	207 (	CARDINAL
ftr-362	3119	4	6/14/07	CARDINAL
ftr-362	3120	1	1231	CARDINAL
ftr-362	3121	1	supreme court	ORG
ftr-362	3121	2	4	CARDINAL
ftr-362	3122	1	43	CARDINAL
ftr-362	3122	2	14	CARDINAL
ftr-362	3123	1	2011	DATE
ftr-362	3123	2	719	CARDINAL
ftr-362	3123	3	6501(e	CARDINAL
ftr-362	3123	4	the 1939	DATE
ftr-362	3124	1	357	CARDINAL
ftr-362	3124	2	1958	DATE
ftr-362	3124	3	six-year	DATE
ftr-362	3124	4	6229(c)(2	CARDINAL
ftr-362	3124	5	the six year	DATE
ftr-362	3124	6	6229(c)(2	CARDINAL
ftr-362	3126	1	ninth	ORDINAL
ftr-362	3126	2	bakersfield	GPE
ftr-362	3127	1	bakersfield	GPE
ftr-362	3127	2	568	CARDINAL
ftr-362	3127	3	767	CARDINAL
ftr-362	3127	4	9th	ORDINAL
ftr-362	3128	1	6/17/09	CARDINAL
ftr-362	3129	1	ninth	ORDINAL
ftr-362	3129	2	the tax court	ORG
ftr-362	3130	1	irs	ORG
ftr-362	3131	1	c.	PERSON
ftr-362	3132	1	united states	GPE
ftr-362	3132	2	77	DATE
ftr-362	3134	1	505	CARDINAL
ftr-362	3134	2	7/17/07	CARDINAL
ftr-362	3135	1	allegra	ORG
ftr-362	3135	2	6501(e	CARDINAL
ftr-362	3135	3	6-year	DATE
ftr-362	3136	1	357	CARDINAL
ftr-362	3136	2	1958	DATE
ftr-362	3137	1	section 6501(e	LAW
ftr-362	3137	2	bakersfield	GPE
ftr-362	3137	3	71	CARDINAL
ftr-362	3139	1	324	CARDINAL
ftr-362	3139	2	2006	DATE
ftr-362	3139	3	6229	DATE
ftr-362	3139	4	6501	CARDINAL
ftr-362	3140	1	d.	NORP
ftr-362	3140	2	florida	GPE
ftr-362	3141	1	brandon ridge	PERSON
ftr-362	3141	2	v. united states	GPE
ftr-362	3141	3	100	CARDINAL
ftr-362	3141	4	2007-5347	DATE
ftr-362	3141	5	m.d	GPE
ftr-362	3141	6	fla	GPE
ftr-362	3143	1	bakersfield	GPE
ftr-362	3143	2	6501(e	CARDINAL
ftr-362	3143	3	6-year	DATE
ftr-362	3145	1	357	CARDINAL
ftr-362	3145	2	1958	DATE
ftr-362	3147	1	6501(e)(1)(a)(i	CARDINAL
ftr-362	3148	1	720	CARDINAL
ftr-362	3148	2	florida	GPE
ftr-362	3149	1	10:9	CARDINAL
ftr-362	3150	1	irs	ORG
ftr-362	3152	1	e.	PERSON
ftr-362	3152	2	florida	GPE
ftr-362	3153	1	salman ranch ltd.	ORG
ftr-362	3154	1	v. united states	GPE
ftr-362	3154	2	79	CARDINAL
ftr-362	3156	1	189	CARDINAL
ftr-362	3156	2	11/9/07	CARDINAL
ftr-362	3157	1	miller	PERSON
ftr-362	3157	2	bakersfield	GPE
ftr-362	3157	3	6501(e	CARDINAL
ftr-362	3157	4	6-year	DATE
ftr-362	3158	1	miller	PERSON
ftr-362	3159	1	brandon ridge	GPE
ftr-362	3159	2	miller	PERSON
ftr-362	3159	3	357	CARDINAL
ftr-362	3159	4	1958	DATE
ftr-362	3161	1	irs	ORG
ftr-362	3163	1	salman ranch	PERSON
ftr-362	3163	2	bakersfield	GPE
ftr-362	3163	3	brandon ridge	PERSON
ftr-362	3164	1	f.	PERSON
ftr-362	3164	2	miller	PERSON
ftr-362	3165	1	salman ranch ltd.	ORG
ftr-362	3166	1	v. united states	GPE
ftr-362	3166	2	573	CARDINAL
ftr-362	3166	3	1362	CARDINAL
ftr-362	3166	4	fed	ORG
ftr-362	3166	5	cir.	ORG
ftr-362	3168	1	357	CARDINAL
ftr-362	3168	2	1958	DATE
ftr-362	3168	3	schall	PERSON
ftr-362	3168	4	2	CARDINAL
ftr-362	3169	1	six-year	DATE
ftr-362	3169	2	three-year	DATE
ftr-362	3170	1	newman	PERSON
ftr-362	3171	1	g.	PERSON
ftr-362	3172	1	second	ORDINAL
ftr-362	3173	1	llc v. united states	ORG
ftr-362	3173	2	599	CARDINAL
ftr-362	3173	3	f. supp	PERSON
ftr-362	3174	1	2d 678	CARDINAL
ftr-362	3174	2	e.d. n.c	ORG
ftr-362	3174	3	10/21/08	CARDINAL
ftr-362	3175	1	6501(e	CARDINAL
ftr-362	3175	2	2011	DATE
ftr-362	3175	3	721	CARDINAL
ftr-362	3175	4	25 percent	PERCENT
ftr-362	3176	1	bakersfield	GPE
ftr-362	3178	1	133	CARDINAL
ftr-362	3179	1	1	CARDINAL
ftr-362	3180	1	jenkens & gilchrist	ORG
ftr-362	3181	1	three-year	DATE
ftr-362	3181	2	irs	ORG
ftr-362	3181	3	six-year	DATE
ftr-362	3181	4	6501(e)(1	CARDINAL
ftr-362	3181	5	25 percent	PERCENT
ftr-362	3182	1	988	CARDINAL
ftr-362	3185	1	irs	ORG
ftr-362	3186	1	6501(e)(1)(a)(ii	CARDINAL
ftr-362	3186	2	irs	ORG
ftr-362	3187	1	i.	PERSON
ftr-362	3187	2	haines	PERSON
ftr-362	3188	1	beard v. commissioner	PERSON
ftr-362	3188	2	t.c.	PERSON
ftr-362	3189	1	2009	CARDINAL
ftr-362	3189	2	184	CARDINAL
ftr-362	3189	3	107	CARDINAL
ftr-362	3189	4	552	CARDINAL
ftr-362	3189	5	7th	ORDINAL
ftr-362	3189	6	1/26/11	CARDINAL
ftr-362	3190	1	treasury	ORG
ftr-362	3190	2	haines	PERSON
ftr-362	3191	1	treasury	ORG
ftr-362	3192	1	bakersfield	GPE
ftr-362	3192	2	568	CARDINAL
ftr-362	3192	3	767	CARDINAL
ftr-362	3192	4	9th	ORDINAL
ftr-362	3193	1	6/17/09	CARDINAL
ftr-362	3193	2	salman ranch ltd	ORG
ftr-362	3194	1	v. united states	GPE
ftr-362	3194	2	573	CARDINAL
ftr-362	3194	3	1362	CARDINAL
ftr-362	3194	4	fed	ORG
ftr-362	3194	5	cir.	ORG
ftr-362	3196	1	j.	PERSON
ftr-362	3196	2	irs	ORG
ftr-362	3197	1	intermountain insurance service	ORG
ftr-362	3197	2	vail v. commissioner	ORG
ftr-362	3197	3	t.c.	PERSON
ftr-362	3198	1	722	CARDINAL
ftr-362	3198	2	florida	GPE
ftr-362	3199	1	10:9	CARDINAL
ftr-362	3199	2	2009-195	DATE
ftr-362	3199	3	9/1/09	CARDINAL
ftr-362	3200	1	wherry	PERSON
ftr-362	3200	2	bakersfield	GPE
ftr-362	3200	3	128	CARDINAL
ftr-362	3200	4	207	CARDINAL
ftr-362	3200	5	2007	DATE
ftr-362	3200	6	the six year	DATE
ftr-362	3201	1	k.	PERSON
ftr-362	3202	1	irs	ORG
ftr-362	3203	1	t.d	PERSON
ftr-362	3203	2	74	CARDINAL
ftr-362	3203	3	49321	DATE
ftr-362	3203	4	9/24/09	CARDINAL
ftr-362	3206	1	301.6229(c)(2)-1	CARDINAL
ftr-362	3206	2	301.6501(e)-1	CARDINAL
ftr-362	3208	1	section 6229(c)(2	LAW
ftr-362	3209	1	irs	ORG
ftr-362	3210	1	utam, ltd v. commissioner	ORG
ftr-362	3210	2	t.c.	PERSON
ftr-362	3211	1	2009	CARDINAL
ftr-362	3211	2	253	CARDINAL
ftr-362	3212	1	kroupa	PERSON
ftr-362	3212	2	bakersfield	GPE
ftr-362	3212	3	six years	DATE
ftr-362	3212	4	6229(c)(2	CARDINAL
ftr-362	3212	5	more than 25 percent	PERCENT
ftr-362	3213	1	•	CARDINAL
ftr-362	3215	1	301.6229(c)(2)-1	CARDINAL
ftr-362	3215	2	301.6501(e)1	CARDINAL
ftr-362	3215	3	1999	DATE
ftr-362	3216	1	m. judge	PERSON
ftr-362	3216	2	wherry	PERSON
ftr-362	3217	1	intermountain insurance service	ORG
ftr-362	3217	2	vail v. commissioner	ORG
ftr-362	3217	3	134	CARDINAL
ftr-362	3218	1	no.	CARDINAL
ftr-362	3219	1	11	CARDINAL
ftr-362	3219	2	5/6/10	CARDINAL
ftr-362	3219	3	7	CARDINAL
ftr-362	3220	1	2009	CARDINAL
ftr-362	3220	2	195	CARDINAL
ftr-362	3220	3	9/1/09	CARDINAL
ftr-362	3220	4	the six year	DATE
ftr-362	3220	5	6229	DATE
ftr-362	3221	1	irs	ORG
ftr-362	3223	1	301.6229(c)(2)-1	CARDINAL
ftr-362	3223	2	301.6501(e)-1	CARDINAL
ftr-362	3223	3	2011	DATE
ftr-362	3223	4	723	CARDINAL
ftr-362	3223	5	wherry	PERSON
ftr-362	3223	6	the supreme court’s	ORG
ftr-362	3224	1	357	CARDINAL
ftr-362	3224	2	1958	DATE
ftr-362	3224	3	irs	ORG
ftr-362	3225	1	first	ORDINAL
ftr-362	3225	2	years	DATE
ftr-362	3225	3	september 24, 2009	DATE
ftr-362	3226	1	second	ORDINAL
ftr-362	3226	2	the supreme court	ORG
ftr-362	3227	1	•	CARDINAL
ftr-362	3227	2	halpern	PERSON
ftr-362	3227	3	holmes	PERSON
ftr-362	3229	1	irs	ORG
ftr-362	3230	1	t.d	PERSON
ftr-362	3230	2	9511	DATE
ftr-362	3231	1	75	CARDINAL
ftr-362	3231	2	78897	DATE
ftr-362	3231	3	12/17/10	CARDINAL
ftr-362	3232	1	irs	ORG
ftr-362	3232	2	treasury	ORG
ftr-362	3233	1	301.6229(c)(2)-1	PRODUCT
ftr-362	3233	2	301.6501(e)-1	CARDINAL
ftr-362	3235	1	301.6229(c)(2)-1	CARDINAL
ftr-362	3235	2	301.6501(e)-1	CARDINAL
ftr-362	3235	3	74	CARDINAL
ftr-362	3235	4	49321	DATE
ftr-362	3235	5	9/24/09	CARDINAL
ftr-362	3237	1	•	CARDINAL
ftr-362	3237	2	irs	ORG
ftr-362	3237	3	treasury	ORG
ftr-362	3237	4	intermountain insurance service	ORG
ftr-362	3237	5	vail v. commissioner	ORG
ftr-362	3237	6	134	CARDINAL
ftr-362	3238	1	no.	CARDINAL
ftr-362	3239	1	11	CARDINAL
ftr-362	3239	2	5/6/10	CARDINAL
ftr-362	3239	3	the internal revenue service	ORG
ftr-362	3239	4	intermountain	GPE
ftr-362	3240	1	the supreme court	ORG
ftr-362	3240	2	more than one	CARDINAL
ftr-362	3241	1	the supreme court	ORG
ftr-362	3242	1	nat’l cable & telecomms	ORG
ftr-362	3244	1	545	CARDINAL
ftr-362	3244	2	967	CARDINAL
ftr-362	3244	3	982–83	DATE
ftr-362	3244	4	2005	DATE
ftr-362	3244	5	the internal revenue service	ORG
ftr-362	3245	1	724	CARDINAL
ftr-362	3245	2	florida	GPE
ftr-362	3245	3	10:9 •	CARDINAL
ftr-362	3245	4	years	DATE
ftr-362	3246	1	intermountain	GPE
ftr-362	3246	2	years	DATE
ftr-362	3246	3	september 24, 2009	DATE
ftr-362	3247	1	the internal revenue service	ORG
ftr-362	3247	2	three-year	DATE
ftr-362	3249	1	years	DATE
ftr-362	3249	2	six-year	DATE
ftr-362	3249	3	section 6229(c)(2	LAW
ftr-362	3249	4	6501(e)(1	CARDINAL
ftr-362	3249	5	september 24, 2009	DATE
ftr-362	3250	1	the supreme court’s	ORG
ftr-362	3250	2	united states	GPE
ftr-362	3250	3	131	CARDINAL
ftr-362	3250	4	s. ct	PERSON
ftr-362	3250	5	704	CARDINAL
ftr-362	3250	6	1/11/11	CARDINAL
ftr-362	3250	7	chevron	ORG
ftr-362	3250	8	u.s.a., inc.	ORG
ftr-362	3251	1	council, inc.	ORG
ftr-362	3251	2	467	CARDINAL
ftr-362	3251	3	837	CARDINAL
ftr-362	3251	4	1984	DATE
ftr-362	3251	5	irs	ORG
ftr-362	3252	1	seventh	ORDINAL
ftr-362	3253	1	beard v. commissioner	PERSON
ftr-362	3253	2	107	CARDINAL
ftr-362	3253	3	552	CARDINAL
ftr-362	3253	4	7th	ORDINAL
ftr-362	3254	1	1/26/11	CARDINAL
ftr-362	3255	1	rev’g t.c.	PERSON
ftr-362	3255	2	2009-184	CARDINAL
ftr-362	3256	1	seventh	ORDINAL
ftr-362	3256	2	evans	PERSON
ftr-362	3256	3	the six year	DATE
ftr-362	3257	1	the supreme court’s	ORG
ftr-362	3258	1	357	CARDINAL
ftr-362	3258	2	1958	DATE
ftr-362	3259	1	seventh	ORDINAL
ftr-362	3259	2	between 1939	DATE
ftr-362	3259	3	1954	DATE
ftr-362	3261	1	1954	DATE
ftr-362	3261	2	2011	DATE
ftr-362	3261	3	725	CARDINAL
ftr-362	3262	1	phinney v. chambers	PERSON
ftr-362	3262	2	392	CARDINAL
ftr-362	3262	3	5th	ORDINAL
ftr-362	3262	4	1968	DATE
ftr-362	3262	5	section 6501(e)(1)[(b	LAW
ftr-362	3262	6	the six year	DATE
ftr-362	3265	1	congress	ORG
ftr-362	3266	1	the supreme court	ORG
ftr-362	3267	1	seventh	ORDINAL
ftr-362	3267	2	section 61	LAW
ftr-362	3267	3	6501(e	CARDINAL
ftr-362	3268	1	section 6501(e)(1)(a	LAW
ftr-362	3272	1	section 6501(e)(1)(a	LAW
ftr-362	3273	1	seventh	ORDINAL
ftr-362	3273	2	bakersfield	GPE
ftr-362	3273	3	568	CARDINAL
ftr-362	3273	4	767	CARDINAL
ftr-362	3273	5	9th	ORDINAL
ftr-362	3274	1	6/17/09	CARDINAL
ftr-362	3274	2	salman ranch ltd	ORG
ftr-362	3275	1	v. united states	GPE
ftr-362	3275	2	573	CARDINAL
ftr-362	3275	3	1362	CARDINAL
ftr-362	3275	4	fed	ORG
ftr-362	3275	5	cir	ORG
ftr-362	3276	1	726	CARDINAL
ftr-362	3276	2	florida	GPE
ftr-362	3276	3	10:9 7/30/09	CARDINAL
ftr-362	3280	1	six-year	DATE
ftr-362	3283	1	walton	GPE
ftr-362	3283	2	535	CARDINAL
ftr-362	3283	3	212	CARDINAL
ftr-362	3283	4	2002	DATE
ftr-362	3284	1	2	CARDINAL
ftr-362	3284	2	irs	ORG
ftr-362	3285	1	section 513	LAW
ftr-362	3285	2	2010	DATE
ftr-362	3286	1	6501(c)(8	CARDINAL
ftr-362	3286	2	irs	ORG
ftr-362	3286	3	treasury	ORG
ftr-362	3287	1	three years	DATE
ftr-362	3288	1	section 511	LAW
ftr-362	3288	2	512	CARDINAL
ftr-362	3288	3	2010	DATE
ftr-362	3289	1	3	CARDINAL
ftr-362	3290	1	135	CARDINAL
ftr-362	3292	1	25	CARDINAL
ftr-362	3292	2	11/8/10	DATE
ftr-362	3293	1	years 1992 through	DATE
ftr-362	3294	1	irs	ORG
ftr-362	3294	2	2006	DATE
ftr-362	3294	3	6501(c)(1	CARDINAL
ftr-362	3296	1	1.6664-2(c)(1	CARDINAL
ftr-362	3296	2	3	CARDINAL
ftr-362	3297	1	haines	PERSON
ftr-362	3297	2	ten	CARDINAL
ftr-362	3297	3	chevron	ORG
ftr-362	3297	4	sixth	ORDINAL
ftr-362	3297	5	chevron	ORG
ftr-362	3297	6	treasury	ORG
ftr-362	3297	7	reg	CARDINAL
ftr-362	3298	1	1.6664-2(c)(1	CARDINAL
ftr-362	3298	2	3	CARDINAL
ftr-362	3300	1	•	CARDINAL
ftr-362	3300	2	wherry	PERSON
ftr-362	3300	3	gustafson	PERSON
ftr-362	3300	4	halpern	PERSON
ftr-362	3301	1	2011	DATE
ftr-362	3301	2	727 f. liens	PRODUCT
ftr-362	3301	3	1	CARDINAL
ftr-362	3303	1	vinatieri v. commissioner	ORG
ftr-362	3303	2	133	CARDINAL
ftr-362	3305	1	16	CARDINAL
ftr-362	3305	2	12/21/09	CARDINAL
ftr-362	3306	1	irs	ORG
ftr-362	3307	1	irs	ORG
ftr-362	3307	2	several years	DATE
ftr-362	3308	1	cdp	ORG
ftr-362	3308	2	dawson	PERSON
ftr-362	3308	3	irs	ORG
ftr-362	3309	1	section 6343(a)(1	LAW
ftr-362	3309	2	irs	ORG
ftr-362	3311	1	301.6343-1(b)(4	DATE
ftr-362	3312	1	irs	ORG
ftr-362	3313	1	dawson	PERSON
ftr-362	3313	2	irs	ORG
ftr-362	3314	1	•	CARDINAL
ftr-362	3314	2	irs	ORG
ftr-362	3314	3	cnc	ORG
ftr-362	3314	4	6343	CARDINAL
ftr-362	3315	1	a.	PERSON
ftr-362	3316	1	cc-2011-005	PERSON
ftr-362	3318	1	2	CARDINAL
ftr-362	3319	1	134	CARDINAL
ftr-362	3321	1	14	CARDINAL
ftr-362	3321	2	6/15/10	CARDINAL
ftr-362	3322	1	irs	ORG
ftr-362	3322	2	cdp	ORG
ftr-362	3323	1	irs	ORG
ftr-362	3324	1	728	CARDINAL
ftr-362	3324	2	florida	GPE
ftr-362	3325	1	10:9	CARDINAL
ftr-362	3326	1	6231	DATE
ftr-362	3327	1	lien	PERSON
ftr-362	3328	1	irs	ORG
ftr-362	3329	1	3	CARDINAL
ftr-362	3330	1	irs	ORG
ftr-362	3331	1	rubenstein v. commissioner	PERSON
ftr-362	3331	2	134	CARDINAL
ftr-362	3332	1	13	CARDINAL
ftr-362	3332	2	6/7/10	CARDINAL
ftr-362	3333	1	approximately $44,000	MONEY
ftr-362	3334	1	irs	ORG
ftr-362	3334	2	zero	CARDINAL
ftr-362	3335	1	irs	ORG
ftr-362	3335	2	florida	GPE
ftr-362	3336	1	florida	GPE
ftr-362	3339	1	thornton	PERSON
ftr-362	3339	2	the united states	GPE
ftr-362	3340	1	irs	ORG
ftr-362	3343	1	irs	ORG
ftr-362	3343	2	zero	CARDINAL
ftr-362	3344	1	2011	DATE
ftr-362	3344	2	729 4	DATE
ftr-362	3346	1	united states	GPE
ftr-362	3346	2	moskowitz	PERSON
ftr-362	3346	3	passman &	ORG
ftr-362	3346	4	603	CARDINAL
ftr-362	3346	5	162	CARDINAL
ftr-362	3346	6	2d	DATE
ftr-362	3347	1	4/29/10	CARDINAL
ftr-362	3348	1	second	ORDINAL
ftr-362	3348	2	weekly	DATE
ftr-362	3350	1	301.6331-1(b)(1	DATE
ftr-362	3353	1	the last day	DATE
ftr-362	3355	1	united states	GPE
ftr-362	3355	2	v. barr	PERSON
ftr-362	3355	3	106	CARDINAL
ftr-362	3355	4	2010	DATE
ftr-362	3355	5	6th	ORDINAL
ftr-362	3356	1	rogers	PERSON
ftr-362	3356	2	sixth	ORDINAL
ftr-362	3356	3	one-half	CARDINAL
ftr-362	3356	4	michigan	GPE
ftr-362	3357	1	only one-half	CARDINAL
ftr-362	3358	1	6	CARDINAL
ftr-362	3360	1	dalton v. commissioner	PERSON
ftr-362	3360	2	135	CARDINAL
ftr-362	3361	1	no. 20	CARDINAL
ftr-362	3361	2	9/23/10	CARDINAL
ftr-362	3362	1	irs	ORG
ftr-362	3363	1	irs	ORG
ftr-362	3364	1	irs	ORG
ftr-362	3366	1	ya	PERSON
ftr-362	3367	1	thompson	ORG
ftr-362	3367	2	united states	GPE
ftr-362	3367	3	106	CARDINAL
ftr-362	3367	4	2010-6464	DATE
ftr-362	3367	5	n.d.	GPE
ftr-362	3368	1	9/29/10	CARDINAL
ftr-362	3369	1	20 days	DATE
ftr-362	3372	1	730	CARDINAL
ftr-362	3372	2	florida	GPE
ftr-362	3373	1	10:9	CARDINAL
ftr-362	3373	2	1	CARDINAL
ftr-362	3377	1	lantz v. commissioner	PERSON
ftr-362	3377	2	132	CARDINAL
ftr-362	3378	1	8 (	CARDINAL
ftr-362	3378	2	12	CARDINAL
ftr-362	3379	1	irs	ORG
ftr-362	3379	2	two years	DATE
ftr-362	3379	3	irs	ORG
ftr-362	3379	4	first	ORDINAL
ftr-362	3380	1	1.6015-5(b)(1	CARDINAL
ftr-362	3381	1	irs	ORG
ftr-362	3382	1	eleven	CARDINAL
ftr-362	3382	2	four	CARDINAL
ftr-362	3383	1	1.6015-5(b)(1	CARDINAL
ftr-362	3384	1	chevron	ORG
ftr-362	3384	2	u.s.a., inc.	ORG
ftr-362	3385	1	council, inc.	ORG
ftr-362	3385	2	467	CARDINAL
ftr-362	3385	3	837	CARDINAL
ftr-362	3385	4	1984	DATE
ftr-362	3385	5	seventh	ORDINAL
ftr-362	3385	6	& cas. co.	ORG
ftr-362	3386	1	united states,142 f.3d	ORG
ftr-362	3386	2	973	CARDINAL
ftr-362	3386	3	979	CARDINAL
ftr-362	3386	4	7th	ORDINAL
ftr-362	3386	5	1998	DATE
ftr-362	3387	1	irs	ORG
ftr-362	3387	2	chevron	ORG
ftr-362	3388	1	1.6015-5	CARDINAL
ftr-362	3389	1	two-year	DATE
ftr-362	3390	1	congress	ORG
ftr-362	3390	2	one	CARDINAL
ftr-362	3391	1	2-year	DATE
ftr-362	3391	2	congress	ORG
ftr-362	3392	1	congress	ORG
ftr-362	3392	2	first	ORDINAL
ftr-362	3392	3	chevron	ORG
ftr-362	3393	1	congress	ORG
ftr-362	3393	2	2-year	DATE
ftr-362	3394	1	congress	ORG
ftr-362	3394	2	congress	ORG
ftr-362	3394	3	section 6015(b	LAW
ftr-362	3395	1	irs	ORG
ftr-362	3397	1	2011	DATE
ftr-362	3397	2	731	CARDINAL
ftr-362	3398	1	irs	ORG
ftr-362	3399	1	mannella v. commissioner	PERSON
ftr-362	3399	2	132	CARDINAL
ftr-362	3401	1	10	CARDINAL
ftr-362	3401	2	107	CARDINAL
ftr-362	3401	3	2011	DATE
ftr-362	3401	4	519	CARDINAL
ftr-362	3401	5	3d	CARDINAL
ftr-362	3402	1	irs	ORG
ftr-362	3402	2	cdp	ORG
ftr-362	3402	3	6/4/04	CARDINAL
ftr-362	3403	1	11/1/06	DATE
ftr-362	3403	2	more than two years later	DATE
ftr-362	3403	3	6015	DATE
ftr-362	3403	4	irs	ORG
ftr-362	3405	1	haines	PERSON
ftr-362	3405	2	2-year	DATE
ftr-362	3407	1	lantz	PERSON
ftr-362	3407	2	132	CARDINAL
ftr-362	3408	1	8 (4/7/09	CARDINAL
ftr-362	3409	1	two years	DATE
ftr-362	3409	2	irs	ORG
ftr-362	3409	3	first	ORDINAL
ftr-362	3411	1	irs	ORG
ftr-362	3412	1	two-year	DATE
ftr-362	3412	2	section 6015(f	LAW
ftr-362	3414	1	1.6015-5(b)(1	CARDINAL
ftr-362	3414	2	3/12/10	CARDINAL
ftr-362	3415	1	two-year	DATE
ftr-362	3416	1	1.6015-5(b)(1	CARDINAL
ftr-362	3416	2	lantz	PERSON
ftr-362	3416	3	132	CARDINAL
ftr-362	3417	1	8 (2009	DATE
ftr-362	3417	2	irs	ORG
ftr-362	3419	1	c.	PERSON
ftr-362	3419	2	irs	ORG
ftr-362	3419	3	seventh	ORDINAL
ftr-362	3419	4	posner	PERSON
ftr-362	3420	1	lantz v. commissioner	PERSON
ftr-362	3420	2	607	CARDINAL
ftr-362	3420	3	479	CARDINAL
ftr-362	3420	4	7th	ORDINAL
ftr-362	3421	1	medicare	ORG
ftr-362	3421	2	2000	DATE
ftr-362	3422	1	only six years	DATE
ftr-362	3423	1	2003	DATE
ftr-362	3424	1	irs	ORG
ftr-362	3424	2	732	CARDINAL
ftr-362	3424	3	florida	GPE
ftr-362	3424	4	10:9	CARDINAL
ftr-362	3425	1	2006	DATE
ftr-362	3425	2	irs	ORG
ftr-362	3425	3	3,230	MONEY
ftr-362	3425	4	2005	DATE
ftr-362	3425	5	1999	DATE
ftr-362	3425	6	more than $1.3 million	MONEY
ftr-362	3426	1	irs	ORG
ftr-362	3426	2	two year	DATE
ftr-362	3427	1	seventh	ORDINAL
ftr-362	3427	2	posner	PERSON
ftr-362	3427	3	irs	ORG
ftr-362	3428	1	•	CARDINAL
ftr-362	3428	2	posner	PERSON
ftr-362	3429	1	milton	PERSON
ftr-362	3429	2	zen	ORG
ftr-362	3430	1	lantz	PERSON
ftr-362	3430	2	congress	ORG
ftr-362	3431	1	posner	PERSON
ftr-362	3431	2	congress	ORG
ftr-362	3431	3	congress	ORG
ftr-362	3431	4	congress	ORG
ftr-362	3431	5	two	CARDINAL
ftr-362	3431	6	third	ORDINAL
ftr-362	3431	7	congress	ORG
ftr-362	3431	8	third	ORDINAL
ftr-362	3431	9	two-year	DATE
ftr-362	3433	1	treasury	ORG
ftr-362	3433	2	26	CARDINAL
ftr-362	3435	1	2011	DATE
ftr-362	3435	2	733 •	CARDINAL
ftr-362	3435	3	irs	ORG
ftr-362	3435	4	lantz	PERSON
ftr-362	3437	1	irs	ORG
ftr-362	3437	2	posner	PERSON
ftr-362	3438	1	135	CARDINAL
ftr-362	3439	1	19	CARDINAL
ftr-362	3439	2	9/22/10	CARDINAL
ftr-362	3440	1	seven	CARDINAL
ftr-362	3440	2	lantz	PERSON
ftr-362	3440	3	supra	PERSON
ftr-362	3441	1	1.6015-5(b)(1	CARDINAL
ftr-362	3441	2	two-year	DATE
ftr-362	3441	3	lantz	PERSON
ftr-362	3441	4	seventh	ORDINAL
ftr-362	3442	1	five	CARDINAL
ftr-362	3444	1	third	ORDINAL
ftr-362	3444	2	posner	PERSON
ftr-362	3445	1	mannella v. commissioner	PERSON
ftr-362	3445	2	107	CARDINAL
ftr-362	3445	3	2011	DATE
ftr-362	3445	4	519	CARDINAL
ftr-362	3445	5	3d	CARDINAL
ftr-362	3445	6	2011	DATE
ftr-362	3445	7	132 t.c	QUANTITY
ftr-362	3446	1	2	CARDINAL
ftr-362	3446	2	greenberg	PERSON
ftr-362	3446	3	third	ORDINAL
ftr-362	3446	4	two-year	DATE
ftr-362	3446	5	6015(e	CARDINAL
ftr-362	3448	1	greenberg	PERSON
ftr-362	3448	2	congress	ORG
ftr-362	3448	3	two-year	DATE
ftr-362	3449	1	one	CARDINAL
ftr-362	3449	2	seventh	ORDINAL
ftr-362	3450	1	two	CARDINAL
ftr-362	3450	2	66(c	CARDINAL
ftr-362	3450	3	1.6015-5(b)(1	CARDINAL
ftr-362	3450	4	chevron	ORG
ftr-362	3450	5	congress	ORG
ftr-362	3450	6	two-year	DATE
ftr-362	3451	1	5	CARDINAL
ftr-362	3452	1	17:1	CARDINAL
ftr-362	3452	2	20:1	CARDINAL
ftr-362	3453	1	734	CARDINAL
ftr-362	3453	2	florida	GPE
ftr-362	3453	3	10:9	CARDINAL
ftr-362	3453	4	10-year	DATE
ftr-362	3453	5	26	CARDINAL
ftr-362	3454	1	6502	DATE
ftr-362	3456	1	1.6015-5(b)(1	CARDINAL
ftr-362	3457	1	•	CARDINAL
ftr-362	3457	2	ambro	PERSON
ftr-362	3458	1	congress	ORG
ftr-362	3459	1	1.6015-5(b)(1	CARDINAL
ftr-362	3459	2	two	CARDINAL
ftr-362	3459	3	irs	ORG
ftr-362	3459	4	two-year	DATE
ftr-362	3459	5	chevron	ORG
ftr-362	3459	6	two	CARDINAL
ftr-362	3460	1	posner	PERSON
ftr-362	3460	2	lantz	PERSON
ftr-362	3460	3	607	CARDINAL
ftr-362	3460	4	479	CARDINAL
ftr-362	3460	5	7th	ORDINAL
ftr-362	3461	1	6/8/10	CARDINAL
ftr-362	3462	1	2.	CARDINAL
ftr-362	3462	2	one	CARDINAL
ftr-362	3463	1	irs	ORG
ftr-362	3464	1	jordan v. commissioner	PERSON
ftr-362	3464	2	134	CARDINAL
ftr-362	3465	1	1	CARDINAL
ftr-362	3465	2	1/11/10	CARDINAL
ftr-362	3466	1	10-year	DATE
ftr-362	3466	2	a year	DATE
ftr-362	3467	1	one	CARDINAL
ftr-362	3468	1	3	CARDINAL
ftr-362	3469	1	adkison	PERSON
ftr-362	3469	2	129	CARDINAL
ftr-362	3469	3	97	CARDINAL
ftr-362	3471	1	section 6230(a)(3)(a	LAW
ftr-362	3472	1	irs	ORG
ftr-362	3472	2	2011	DATE
ftr-362	3472	3	735	CARDINAL
ftr-362	3473	1	cohen	PERSON
ftr-362	3473	2	congress	ORG
ftr-362	3473	3	6013(e	CARDINAL
ftr-362	3473	4	6015	DATE
ftr-362	3474	1	a.	PERSON
ftr-362	3475	1	adkison	PERSON
ftr-362	3475	2	592	CARDINAL
ftr-362	3475	3	1050	CARDINAL
ftr-362	3475	4	9th	ORDINAL
ftr-362	3475	5	1/21/10	CARDINAL
ftr-362	3476	1	bybee	PERSON
ftr-362	3476	2	ninth	ORDINAL
ftr-362	3477	1	bybee	PERSON
ftr-362	3478	1	the tax court	ORG
ftr-362	3479	1	adkison	GPE
ftr-362	3481	1	6223(a)(2	CARDINAL
ftr-362	3482	1	•	CARDINAL
ftr-362	3483	1	•	CARDINAL
ftr-362	3483	2	bybee	PERSON
ftr-362	3484	1	bybee	ORG
ftr-362	3485	1	irs	ORG
ftr-362	3486	1	736	CARDINAL
ftr-362	3486	2	florida	GPE
ftr-362	3487	1	10:9 4	DATE
ftr-362	3489	1	deihl	PERSON
ftr-362	3489	2	134	CARDINAL
ftr-362	3490	1	7	CARDINAL
ftr-362	3490	2	2/23/10	CARDINAL
ftr-362	3491	1	1996, 1997	DATE
ftr-362	3491	2	1998	DATE
ftr-362	3491	3	2004	DATE
ftr-362	3492	1	6105	DATE
ftr-362	3492	2	1996	DATE
ftr-362	3492	3	1997	DATE
ftr-362	3492	4	1998	DATE
ftr-362	3494	1	1	CARDINAL
ftr-362	3494	2	2	CARDINAL
ftr-362	3494	3	3	CARDINAL
ftr-362	3495	1	first	ORDINAL
ftr-362	3496	1	irs	ORG
ftr-362	3496	2	irs	ORG
ftr-362	3496	3	irs	ORG
ftr-362	3498	1	all three years	DATE
ftr-362	3498	2	irs	ORG
ftr-362	3499	1	vasquez	PERSON
ftr-362	3499	2	1996	DATE
ftr-362	3499	3	1998	DATE
ftr-362	3500	1	6015	DATE
ftr-362	3500	2	1996	DATE
ftr-362	3500	3	6015	DATE
ftr-362	3500	4	1997	DATE
ftr-362	3500	5	1998	DATE
ftr-362	3500	6	6015(g)(2	CARDINAL
ftr-362	3500	7	1997	DATE
ftr-362	3500	8	1998	DATE
ftr-362	3500	9	those years	DATE
ftr-362	3501	1	2004	DATE
ftr-362	3501	2	1996	DATE
ftr-362	3502	1	1996	DATE
ftr-362	3502	2	6015(g)(2	CARDINAL
ftr-362	3502	3	1996	DATE
ftr-362	3503	1	5	CARDINAL
ftr-362	3504	1	greer v. commissioner	PERSON
ftr-362	3504	2	595	CARDINAL
ftr-362	3504	3	338	CARDINAL
ftr-362	3504	4	6th	ORDINAL
ftr-362	3505	1	2/17/10	CARDINAL
ftr-362	3508	1	sixth	ORDINAL
ftr-362	3508	2	moore	PERSON
ftr-362	3508	3	2011	DATE
ftr-362	3508	4	737	CARDINAL
ftr-362	3508	5	887	CARDINAL
ftr-362	3508	6	959	CARDINAL
ftr-362	3508	7	9th	ORDINAL
ftr-362	3508	8	1989	DATE
ftr-362	3519	1	greer	PERSON
ftr-362	3520	1	section 6015(f	LAW
ftr-362	3522	1	the year	DATE
ftr-362	3523	1	6	CARDINAL
ftr-362	3524	1	irs	ORG
ftr-362	3525	1	kaufman v. commissioner	PERSON
ftr-362	3525	2	t.c.	PERSON
ftr-362	3526	1	2010-89	DATE
ftr-362	3526	2	4/27/10	CARDINAL
ftr-362	3527	1	738	CARDINAL
ftr-362	3527	2	florida	GPE
ftr-362	3528	1	10:9	CARDINAL
ftr-362	3529	1	h. miscellaneous 1	PERSON
ftr-362	3531	1	the supreme court	ORG
ftr-362	3532	1	545	CARDINAL
ftr-362	3532	2	943	CARDINAL
ftr-362	3532	3	fed	ORG
ftr-362	3532	4	cir	ORG
ftr-362	3533	1	10/30/08	CARDINAL
ftr-362	3533	2	9-3	CARDINAL
ftr-362	3534	1	bilski v. doll	PERSON
ftr-362	3534	2	129	CARDINAL
ftr-362	3534	3	s. ct	PERSON
ftr-362	3534	4	2735	CARDINAL
ftr-362	3535	1	michel	PERSON
ftr-362	3539	1	the supreme court’s	ORG
ftr-362	3541	1	bilski v. kappos	PERSON
ftr-362	3541	2	130	CARDINAL
ftr-362	3541	3	s. ct	PERSON
ftr-362	3542	1	3218	CARDINAL
ftr-362	3542	2	6/28/10	CARDINAL
ftr-362	3546	1	2	CARDINAL
ftr-362	3546	2	burton kanter	PERSON
ftr-362	3548	1	t.c.	PERSON
ftr-362	3549	1	1999-407	DATE
ftr-362	3550	1	600	CARDINAL
ftr-362	3550	2	burton kanter	PERSON
ftr-362	3550	3	6653	DATE
ftr-362	3552	1	a.	PERSON
ftr-362	3552	2	2000	DATE
ftr-362	3552	3	december 2009	DATE
ftr-362	3552	4	mcmahon	PERSON
ftr-362	3552	5	shepard & simmons	ORG
ftr-362	3552	6	the year 2009	DATE
ftr-362	3552	7	10	CARDINAL
ftr-362	3552	8	florida	GPE
ftr-362	3552	9	79	DATE
ftr-362	3552	10	249	CARDINAL
ftr-362	3552	11	254	CARDINAL
ftr-362	3552	12	2010	DATE
ftr-362	3554	1	the university of chicago	ORG
ftr-362	3554	2	pro-kanter	PERSON
ftr-362	3554	3	2011	DATE
ftr-362	3554	4	739	CARDINAL
ftr-362	3554	5	kanter	ORG
ftr-362	3554	6	burton kanter’s	PERSON
ftr-362	3555	1	burton kanter	PERSON
ftr-362	3555	2	1	CARDINAL
ftr-362	3555	3	irs	ORG
ftr-362	3555	4	zero	CARDINAL
ftr-362	3557	1	kanter v. commissioner	PERSON
ftr-362	3557	2	590	CARDINAL
ftr-362	3557	3	410	CARDINAL
ftr-362	3557	4	7th	ORDINAL
ftr-362	3558	1	seventh	ORDINAL
ftr-362	3559	1	2007-21	DATE
ftr-362	3559	2	stj	PRODUCT
ftr-362	3560	1	stj	ORG
ftr-362	3561	1	the years 1979 through 1989	DATE
ftr-362	3561	2	burton kanter	PERSON
ftr-362	3564	1	chicago	GPE
ftr-362	3565	1	kanter	PERSON
ftr-362	3567	1	2010	DATE
ftr-362	3567	2	44-1	CARDINAL
ftr-362	3568	1	kanter	PERSON
ftr-362	3568	2	lanny j. davis	PERSON
ftr-362	3568	3	mcdermott will & emery	ORG
ftr-362	3569	1	congress	ORG
ftr-362	3569	2	dawson	PERSON
ftr-362	3569	3	dawson	PERSON
ftr-362	3569	4	the summer of 2005	DATE
ftr-362	3569	5	the supreme court	ORG
ftr-362	3570	1	•	CARDINAL
ftr-362	3570	2	kanter	PERSON
ftr-362	3570	3	irs	ORG
ftr-362	3570	4	burton kanter	PERSON
ftr-362	3571	1	irs	ORG
ftr-362	3572	1	3	CARDINAL
ftr-362	3572	2	irs	ORG
ftr-362	3572	3	proc	PERSON
ftr-362	3573	1	irs	ORG
ftr-362	3574	1	anonymous v. commissioner	PERSON
ftr-362	3574	2	134	CARDINAL
ftr-362	3575	1	2	CARDINAL
ftr-362	3575	2	1/19/10	CARDINAL
ftr-362	3578	1	740	CARDINAL
ftr-362	3578	2	florida	GPE
ftr-362	3578	3	10:9	CARDINAL
ftr-362	3580	1	section 6110(f)(3	LAW
ftr-362	3582	1	treasury	ORG
ftr-362	3583	1	4	CARDINAL
ftr-362	3584	1	cc-2010-004	LAW
ftr-362	3584	2	2/17/10	CARDINAL
ftr-362	3585	1	irs	ORG
ftr-362	3585	2	7623	DATE
ftr-362	3585	3	more than one	CARDINAL
ftr-362	3586	1	irs	ORG
ftr-362	3587	1	5	CARDINAL
ftr-362	3587	2	congress	ORG
ftr-362	3587	3	irs	ORG
ftr-362	3588	1	2010	DATE
ftr-362	3588	2	6041	DATE
ftr-362	3588	3	600	MONEY
ftr-362	3590	1	12/31/11	ORDINAL
ftr-362	3590	2	congress	ORG
ftr-362	3591	1	6	CARDINAL
ftr-362	3592	1	a. employer	PERSON
ftr-362	3592	2	1	CARDINAL
ftr-362	3593	1	2010	DATE
ftr-362	3593	2	6051	CARDINAL
ftr-362	3593	3	annual	DATE
ftr-362	3593	4	2011	DATE
ftr-362	3593	5	741	CARDINAL
ftr-362	3593	6	years	DATE
ftr-362	3593	7	12/31/10	CARDINAL
ftr-362	3593	8	2	CARDINAL
ftr-362	3594	1	2010	DATE
ftr-362	3594	2	6056	DATE
ftr-362	3594	3	6724(d	CARDINAL
ftr-362	3595	1	8 percent	PERCENT
ftr-362	3595	2	irs	ORG
ftr-362	3597	1	years beginning after 2013	DATE
ftr-362	3598	1	c. insurer	PERSON
ftr-362	3599	1	2010	DATE
ftr-362	3599	2	6055	DATE
ftr-362	3599	3	6724(d	CARDINAL
ftr-362	3600	1	irs	ORG
ftr-362	3602	1	years beginning after 2013.	DATE
ftr-362	3603	1	36b	CARDINAL
ftr-362	3603	2	american	NORP
ftr-362	3604	1	2010	DATE
ftr-362	3604	2	6103	DATE
ftr-362	3604	3	irs	ORG
ftr-362	3604	4	hhs	ORG
ftr-362	3604	5	medicaid	ORG
ftr-362	3604	6	2228	CARDINAL
ftr-362	3605	1	8	CARDINAL
ftr-362	3606	1	irs	ORG
ftr-362	3607	1	ir-2010-1, 2010	ORG
ftr-362	3607	2	tnt	ORG
ftr-362	3607	3	2-1	CARDINAL
ftr-362	3608	1	irs	ORG
ftr-362	3608	2	irs	ORG
ftr-362	3609	1	15 hours	TIME
ftr-362	3609	2	742	CARDINAL
ftr-362	3609	3	florida	GPE
ftr-362	3610	1	10:9	CARDINAL
ftr-362	3611	1	irs	ORG
ftr-362	3611	2	230	CARDINAL
ftr-362	3612	1	2011	DATE
ftr-362	3613	1	a.	PERSON
ftr-362	3613	2	karen	PERSON
ftr-362	3614	1	irs	ORG
ftr-362	3615	1	9/1/10	CARDINAL
ftr-362	3616	1	accenture	ORG
ftr-362	3617	1	2010	DATE
ftr-362	3617	2	85-24	CARDINAL
ftr-362	3617	3	5/4/10	CARDINAL
ftr-362	3618	1	irs	ORG
ftr-362	3618	2	llc	GPE
ftr-362	3620	1	karen hawkins	PERSON
ftr-362	3620	2	irs	ORG
ftr-362	3623	1	reg-139343-08	DATE
ftr-362	3623	2	75	CARDINAL
ftr-362	3623	3	43110	DATE
ftr-362	3623	4	7/23/10	CARDINAL
ftr-362	3624	1	50	MONEY
ftr-362	3624	2	12/31/10	CARDINAL
ftr-362	3624	3	50	MONEY
ftr-362	3625	1	•	CARDINAL
ftr-362	3625	2	irs	ORG
ftr-362	3625	3	the first year	DATE
ftr-362	3625	4	64.25	MONEY
ftr-362	3625	5	14.25	MONEY
ftr-362	3626	1	irs	ORG
ftr-362	3627	1	reg-13863707	DATE
ftr-362	3627	2	the internal revenue service	ORG
ftr-362	3627	3	75	CARDINAL
ftr-362	3628	1	51713	CARDINAL
ftr-362	3628	2	8/19/10	CARDINAL
ftr-362	3629	1	230	CARDINAL
ftr-362	3633	1	10.3	CARDINAL
ftr-362	3633	2	10.6	CARDINAL
ftr-362	3633	3	2011	DATE
ftr-362	3633	4	743	CARDINAL
ftr-362	3633	5	irs	ORG
ftr-362	3634	1	irs	ORG
ftr-362	3636	1	section 10.30	LAW
ftr-362	3636	2	section 10.36	LAW
ftr-362	3636	3	section 10.51	LAW
ftr-362	3637	1	section 6109	LAW
ftr-362	3637	2	reg-134235-08	DATE
ftr-362	3637	3	75 fr 14539	CARDINAL
ftr-362	3637	4	march 26, 2010	DATE
ftr-362	3638	1	section 6109	LAW
ftr-362	3638	2	december 31, 2010	DATE
ftr-362	3638	3	irs	ORG
ftr-362	3639	1	section 6109	LAW
ftr-362	3639	2	irs	ORG
ftr-362	3640	1	d.	NORP
ftr-362	3640	2	230	CARDINAL
ftr-362	3640	3	reg-138637-07	DATE
ftr-362	3640	4	the internal revenue service	ORG
ftr-362	3640	5	2010-44	DATE
ftr-362	3641	1	581	CARDINAL
ftr-362	3641	2	8/19/10	CARDINAL
ftr-362	3642	1	10.34	CARDINAL
ftr-362	3642	2	10.3	CARDINAL
ftr-362	3642	3	10.6	CARDINAL
ftr-362	3643	1	10.30	CARDINAL
ftr-362	3643	2	10.36	CARDINAL
ftr-362	3643	3	10.51	CARDINAL
ftr-362	3645	1	t.d	PERSON
ftr-362	3645	2	9501	DATE
ftr-362	3645	3	75	CARDINAL
ftr-362	3645	4	9/28/10	CARDINAL
ftr-362	3646	1	1.6109-2	CARDINAL
ftr-362	3646	2	irs	ORG
ftr-362	3646	3	four	CARDINAL
ftr-362	3647	1	744	CARDINAL
ftr-362	3647	2	florida	GPE
ftr-362	3647	3	10:9	CARDINAL
ftr-362	3647	4	f. david williams	PERSON
ftr-362	3648	1	ir-2010-107	ORG
ftr-362	3648	2	10/26/10	CARDINAL
ftr-362	3649	1	irs	ORG
ftr-362	3649	2	shulman	PERSON
ftr-362	3649	3	david r. williams	PERSON
ftr-362	3649	4	irs	ORG
ftr-362	3650	1	irs	ORG
ftr-362	3650	2	karen hawkins	PERSON
ftr-362	3651	1	g.	PERSON
ftr-362	3652	1	2011-6, 2011-3	DATE
ftr-362	3653	1	315	CARDINAL
ftr-362	3653	2	12/30/10	CARDINAL
ftr-362	3654	1	1.6901-2	CARDINAL
ftr-362	3654	2	64.25	MONEY
ftr-362	3654	3	annual	DATE
ftr-362	3655	1	first	ORDINAL
ftr-362	3655	2	the end of 2013	DATE
ftr-362	3656	1	9	CARDINAL
ftr-362	3658	1	cooper v. commissioner	PERSON
ftr-362	3658	2	135	CARDINAL
ftr-362	3659	1	4 (	CARDINAL
ftr-362	3659	2	7/8/10	DATE
ftr-362	3660	1	kroupa	PERSON
ftr-362	3661	1	irs	ORG
ftr-362	3661	2	the tax court’s	ORG
ftr-362	3662	1	10	CARDINAL
ftr-362	3663	1	twenty eighth	CARDINAL
ftr-362	3664	1	gill v. office of personnel management	ORG
ftr-362	3664	2	106	CARDINAL
ftr-362	3664	3	2018-5184	DATE
ftr-362	3664	4	d.	NORP
ftr-362	3665	1	7/8/10	DATE
ftr-362	3666	1	tauro	PERSON
ftr-362	3666	2	3	CARDINAL
ftr-362	3666	3	1 u.s.c	QUANTITY
ftr-362	3667	1	7	CARDINAL
ftr-362	3667	2	one	CARDINAL
ftr-362	3667	3	one	CARDINAL
ftr-362	3668	1	fifth	ORDINAL
ftr-362	3670	1	2011	DATE
ftr-362	3670	2	745 11	CARDINAL
ftr-362	3671	1	cdp	ORG
ftr-362	3672	1	tucker	PERSON
ftr-362	3672	2	135	CARDINAL
ftr-362	3673	1	6	CARDINAL
ftr-362	3673	2	7/26/10	CARDINAL
ftr-362	3674	1	cdp	ORG
ftr-362	3674	2	irs	ORG
ftr-362	3675	1	u.s.	GPE
ftr-362	3676	1	sec	ORG
ftr-362	3676	2	2	CARDINAL
ftr-362	3676	3	2	CARDINAL
ftr-362	3676	4	gustafson	PERSON
ftr-362	3676	5	the united states	GPE
ftr-362	3679	1	12	CARDINAL
ftr-362	3680	1	use.6 amergen energy co.	ORG
ftr-362	3680	2	llc v. united states	ORG
ftr-362	3680	3	94	CARDINAL
ftr-362	3682	1	413	CARDINAL
ftr-362	3682	2	9/1/10	CARDINAL
ftr-362	3683	1	bush	PERSON
ftr-362	3684	1	irs	ORG
ftr-362	3685	1	•	CARDINAL
ftr-362	3686	1	ibm	ORG
ftr-362	3687	1	bush	PERSON
ftr-362	3687	2	int’l	NORP
ftr-362	3688	1	machs.	ORG
ftr-362	3689	1	corp.	ORG
ftr-362	3689	2	v. united states	GPE
ftr-362	3689	3	343	CARDINAL
ftr-362	3689	4	914	CARDINAL
ftr-362	3689	5	170	CARDINAL
ftr-362	3690	1	357	CARDINAL
ftr-362	3691	1	1965	DATE
ftr-362	3691	2	ibm	ORG
ftr-362	3691	3	thirty	CARDINAL
ftr-362	3694	1	fla	GPE
ftr-362	3695	1	power & light co.	ORG
ftr-362	3695	2	united states	GPE
ftr-362	3695	3	375	CARDINAL
ftr-362	3695	4	1119	CARDINAL
ftr-362	3695	5	1124	DATE
ftr-362	3695	6	fed	ORG
ftr-362	3695	7	cir	PERSON
ftr-362	3695	8	2004	DATE
ftr-362	3696	1	ibm	ORG
ftr-362	3696	2	ibm	ORG
ftr-362	3697	1	ibm	ORG
ftr-362	3698	1	6	CARDINAL
ftr-362	3699	1	ten years old	DATE
ftr-362	3703	1	eliot	PERSON
ftr-362	3703	2	jonson	PERSON
ftr-362	3704	1	746	CARDINAL
ftr-362	3704	2	florida	GPE
ftr-362	3705	1	10:9	CARDINAL
ftr-362	3705	2	ibm	ORG
ftr-362	3705	3	ibm	ORG
ftr-362	3706	1	jewelpak corp.	ORG
ftr-362	3707	1	v. united states	GPE
ftr-362	3707	2	297	CARDINAL
ftr-362	3707	3	1326	CARDINAL
ftr-362	3707	4	1333	DATE
ftr-362	3707	5	fed	ORG
ftr-362	3707	6	cir. 2002	ORG
ftr-362	3709	1	ibm	ORG
ftr-362	3710	1	vons cos.	ORG
ftr-362	3710	2	v. united states	GPE
ftr-362	3710	3	51	CARDINAL
ftr-362	3712	1	1	CARDINAL
ftr-362	3712	2	9-10	CARDINAL
ftr-362	3712	3	vons cos.	ORG
ftr-362	3712	4	v. united states	GPE
ftr-362	3712	5	234	CARDINAL
ftr-362	3712	6	t, 2001	DATE
ftr-362	3712	7	u.s.	GPE
ftr-362	3712	8	241	CARDINAL
ftr-362	3712	9	1555306	CARDINAL
ftr-362	3712	10	fed	ORG
ftr-362	3714	1	nov. 30, 2001	DATE
ftr-362	3716	1	13	CARDINAL
ftr-362	3717	1	irs	ORG
ftr-362	3718	1	terrell v. commissioner	PERSON
ftr-362	3718	2	625	CARDINAL
ftr-362	3718	3	254	CARDINAL
ftr-362	3718	4	5th	ORDINAL
ftr-362	3719	1	90 days	DATE
ftr-362	3719	2	irs	ORG
ftr-362	3719	3	first	ORDINAL
ftr-362	3719	4	irs	ORG
ftr-362	3720	1	90 days of date	DATE
ftr-362	3720	2	irs	ORG
ftr-362	3722	1	1.6212-2	CARDINAL
ftr-362	3722	2	1s	CARDINAL
ftr-362	3722	3	irs	ORG
ftr-362	3723	1	fifth	ORDINAL
ftr-362	3724	1	prado	PERSON
ftr-362	3724	2	irs	ORG
ftr-362	3724	3	irs	ORG
ftr-362	3725	1	irs	ORG
ftr-362	3726	1	irs	ORG
ftr-362	3727	1	three	CARDINAL
ftr-362	3727	2	irs	ORG
ftr-362	3727	3	2011	DATE
ftr-362	3727	4	747	PRODUCT
ftr-362	3727	5	irs	ORG
ftr-362	3728	1	14	CARDINAL
ftr-362	3730	1	t.d	PERSON
ftr-362	3730	2	9507	DATE
ftr-362	3730	3	75	CARDINAL
ftr-362	3730	4	12/2/10	CARDINAL
ftr-362	3731	1	treasury	ORG
ftr-362	3731	2	irs	ORG
ftr-362	3732	1	1.1461-1	CARDINAL
ftr-362	3732	2	1.6302	CARDINAL
ftr-362	3732	3	1.6302	CARDINAL
ftr-362	3732	4	1.6302	CARDINAL
ftr-362	3732	5	1.6302	CARDINAL
ftr-362	3732	6	31.6071(a)-1	CARDINAL
ftr-362	3732	7	31.6302	CARDINAL
ftr-362	3732	8	31.6302(c)-3	CARDINAL
ftr-362	3732	9	301.6302	CARDINAL
ftr-362	3734	1	1	CARDINAL
ftr-362	3736	1	united states v. mount sinai medical center	ORG
ftr-362	3736	2	florida	GPE
ftr-362	3736	3	486	CARDINAL
ftr-362	3736	4	1248	CARDINAL
ftr-362	3736	5	11th	ORDINAL
ftr-362	3737	1	5/18/07	CARDINAL
ftr-362	3738	1	section 3121(b)(10	LAW
ftr-362	3739	1	1965	DATE
ftr-362	3739	2	3121(b)(13	CARDINAL
ftr-362	3740	1	eleventh	ORDINAL
ftr-362	3742	1	the minnesota district court	ORG
ftr-362	3742	2	the university of minnesota	ORG
ftr-362	3743	1	the university of minnesota	ORG
ftr-362	3743	2	united states	GPE
ftr-362	3743	3	101	CARDINAL
ftr-362	3743	4	2008-1532	DATE
ftr-362	3743	5	d.	NORP
ftr-362	3744	1	4/1/08	PERSON
ftr-362	3745	1	the university of minnesota	ORG
ftr-362	3747	1	2004	DATE
ftr-362	3749	1	the mount sinai	GPE
ftr-362	3750	1	united states v. mount sinai medical center	ORG
ftr-362	3750	2	florida	GPE
ftr-362	3750	3	102	CARDINAL
ftr-362	3750	4	20085373	DATE
ftr-362	3750	5	fla	GPE
ftr-362	3751	1	7/28/08	CARDINAL
ftr-362	3752	1	minnesota	GPE
ftr-362	3752	2	apfel	ORG
ftr-362	3752	3	151	CARDINAL
ftr-362	3752	4	742	CARDINAL
ftr-362	3752	5	8th	ORDINAL
ftr-362	3752	6	1998	DATE
ftr-362	3752	7	mount sinai	LOC
ftr-362	3752	8	fica 748	DATE
ftr-362	3752	9	florida	GPE
ftr-362	3754	1	10:9	CARDINAL
ftr-362	3754	2	1996-1997	DATE
ftr-362	3755	1	the united states	GPE
ftr-362	3756	1	eleventh	ORDINAL
ftr-362	3758	1	south dakota	GPE
ftr-362	3759	1	102	CARDINAL
ftr-362	3759	2	d. s.d.	PERSON
ftr-362	3760	1	minnesota	GPE
ftr-362	3760	2	apfel	ORG
ftr-362	3760	3	151	CARDINAL
ftr-362	3760	4	742	CARDINAL
ftr-362	3760	5	8th	ORDINAL
ftr-362	3760	6	1998	DATE
ftr-362	3760	7	south dakota	GPE
ftr-362	3760	8	university of south dakota school of medicine	ORG
ftr-362	3760	9	3101(b)(10	PRODUCT
ftr-362	3761	1	cfm	PERSON
ftr-362	3762	1	cfm	PERSON
ftr-362	3763	1	noon	TIME
ftr-362	3765	1	chicago	GPE
ftr-362	3766	1	university of chicago	ORG
ftr-362	3766	2	v. united states	GPE
ftr-362	3766	3	545	CARDINAL
ftr-362	3766	4	564	CARDINAL
ftr-362	3766	5	7th	ORDINAL
ftr-362	3767	1	9/23/08	CARDINAL
ftr-362	3768	1	the district court’s	ORG
ftr-362	3770	1	e.	PERSON
ftr-362	3770	2	detroit	GPE
ftr-362	3771	1	united states	GPE
ftr-362	3771	2	detroit medical center	ORG
ftr-362	3771	3	557	CARDINAL
ftr-362	3771	4	412	CARDINAL
ftr-362	3771	5	6th	ORDINAL
ftr-362	3773	1	sixth	ORDINAL
ftr-362	3773	2	seven	CARDINAL
ftr-362	3773	3	detroit	GPE
ftr-362	3773	4	the detroit medical center	ORG
ftr-362	3773	5	wayne state university	ORG
ftr-362	3774	1	2011	DATE
ftr-362	3774	2	749	CARDINAL
ftr-362	3776	1	sixth	ORDINAL
ftr-362	3776	2	117	CARDINAL
ftr-362	3777	1	117	CARDINAL
ftr-362	3778	1	f.	PERSON
ftr-362	3778	2	sloan-kettering	PERSON
ftr-362	3779	1	united states v. memorial sloan-kettering	ORG
ftr-362	3779	2	563	CARDINAL
ftr-362	3779	3	19	CARDINAL
ftr-362	3779	4	2d	DATE
ftr-362	3779	5	3/25/09	CARDINAL
ftr-362	3780	1	sixth	ORDINAL
ftr-362	3780	2	seventh	ORDINAL
ftr-362	3780	3	eighth	DATE
ftr-362	3780	4	eleventh	ORDINAL
ftr-362	3780	5	second	ORDINAL
ftr-362	3780	6	the united states	GPE
ftr-362	3780	7	new york	GPE
ftr-362	3780	8	the albany medical center	FAC
ftr-362	3780	9	sloan-kettering	ORG
ftr-362	3782	1	g.	PERSON
ftr-362	3783	1	the supreme court	ORG
ftr-362	3783	2	eighth	ORDINAL
ftr-362	3784	1	the supreme court	ORG
ftr-362	3785	1	united states	GPE
ftr-362	3785	2	568	CARDINAL
ftr-362	3785	3	675	CARDINAL
ftr-362	3785	4	8th	ORDINAL
ftr-362	3787	1	130	CARDINAL
ftr-362	3787	2	s. ct	PERSON
ftr-362	3787	3	3353	CARDINAL
ftr-362	3787	4	6/10/10	CARDINAL
ftr-362	3792	1	40 hours	TIME
ftr-362	3792	2	more per week	DATE
ftr-362	3793	1	the district court	ORG
ftr-362	3794	1	chevron u.s.a. inc.	ORG
ftr-362	3795	1	council, inc.	ORG
ftr-362	3795	2	467	CARDINAL
ftr-362	3795	3	837	CARDINAL
ftr-362	3795	4	1984	DATE
ftr-362	3795	5	eighth	ORDINAL
ftr-362	3795	6	the united states	GPE
ftr-362	3797	1	750	CARDINAL
ftr-362	3797	2	florida	GPE
ftr-362	3797	3	10:9	CARDINAL
ftr-362	3801	1	united states	GPE
ftr-362	3801	2	131	CARDINAL
ftr-362	3801	3	s. ct	PERSON
ftr-362	3802	1	704	CARDINAL
ftr-362	3802	2	1/11/11	CARDINAL
ftr-362	3803	1	justice roberts	PERSON
ftr-362	3803	2	the supreme court	ORG
ftr-362	3803	3	one	CARDINAL
ftr-362	3804	1	two	CARDINAL
ftr-362	3804	2	chevron	ORG
ftr-362	3804	3	u.s.a., inc.	ORG
ftr-362	3805	1	defense council, inc.	ORG
ftr-362	3805	2	467	CARDINAL
ftr-362	3805	3	837	CARDINAL
ftr-362	3805	4	1984	DATE
ftr-362	3806	1	chevron	ORG
ftr-362	3806	2	first	ORDINAL
ftr-362	3806	3	congress	ORG
ftr-362	3807	1	congress	ORG
ftr-362	3808	1	second	ORDINAL
ftr-362	3809	1	second	ORDINAL
ftr-362	3809	2	the supreme court	ORG
ftr-362	3811	1	the supreme court	ORG
ftr-362	3812	1	chevron	ORG
ftr-362	3812	2	v. united states	GPE
ftr-362	3812	3	440	CARDINAL
ftr-362	3812	4	472	CARDINAL
ftr-362	3812	5	477	CARDINAL
ftr-362	3812	6	1979	DATE
ftr-362	3815	1	a later period	DATE
ftr-362	3816	1	congress	ORG
ftr-362	3818	1	2011	DATE
ftr-362	3818	2	751	CARDINAL
ftr-362	3819	1	bob jones university	ORG
ftr-362	3819	2	v. united states	PERSON
ftr-362	3819	3	461	CARDINAL
ftr-362	3819	4	574	CARDINAL
ftr-362	3819	5	596	CARDINAL
ftr-362	3819	6	1983	DATE
ftr-362	3819	7	congress	ORG
ftr-362	3820	1	one	CARDINAL
ftr-362	3820	2	rowan cos.	PERSON
ftr-362	3821	1	v. united states	PERSON
ftr-362	3822	1	452	CARDINAL
ftr-362	3822	2	247	CARDINAL
ftr-362	3822	3	253	CARDINAL
ftr-362	3822	4	1981	DATE
ftr-362	3822	5	united states	GPE
ftr-362	3822	6	vogel fertilizer co.	ORG
ftr-362	3822	7	455	CARDINAL
ftr-362	3822	8	16 (1982	DATE
ftr-362	3822	9	congress	ORG
ftr-362	3823	1	united dominion industries, inc.	ORG
ftr-362	3823	2	v. united states	GPE
ftr-362	3823	3	532	CARDINAL
ftr-362	3823	4	822	CARDINAL
ftr-362	3823	5	2001	DATE
ftr-362	3824	1	the supreme court	ORG
ftr-362	3826	1	i.	PERSON
ftr-362	3826	2	irs	ORG
ftr-362	3826	3	april	DATE
ftr-362	3827	1	i.r	GPE
ftr-362	3827	2	2010-25	DATE
ftr-362	3827	3	3/2/10	CARDINAL
ftr-362	3828	1	irs	ORG
ftr-362	3828	2	4/1/05	CARDINAL
ftr-362	3829	1	31.3121(b)(10)-2	CARDINAL
ftr-362	3829	2	40 hours	TIME
ftr-362	3829	3	a week	DATE
ftr-362	3830	1	2.	CARDINAL
ftr-362	3830	2	reg-137036-08	DATE
ftr-362	3831	1	section 3504	LAW
ftr-362	3831	2	75	CARDINAL
ftr-362	3831	3	1735	CARDINAL
ftr-362	3831	4	1/12/10	CARDINAL
ftr-362	3834	1	752	CARDINAL
ftr-362	3834	2	florida	GPE
ftr-362	3834	3	10:9 3	CARDINAL
ftr-362	3836	1	blue lake rancheria v. united states	ORG
ftr-362	3836	2	105	CARDINAL
ftr-362	3836	3	2010-638	DATE
ftr-362	3836	4	n.d.	GPE
ftr-362	3836	5	calif	GPE
ftr-362	3836	6	1/8/10	CARDINAL
ftr-362	3837	1	section 3306(c	LAW
ftr-362	3839	1	indian	NORP
ftr-362	3840	1	section 3309	LAW
ftr-362	3840	2	indian	NORP
ftr-362	3842	1	over 39,000	CARDINAL
ftr-362	3842	2	three	CARDINAL
ftr-362	3843	1	blue lake rancheria economic development corporation	ORG
ftr-362	3844	1	53	CARDINAL
ftr-362	3845	1	over $2 million	MONEY
ftr-362	3845	2	indian	NORP
ftr-362	3848	1	indian	NORP
ftr-362	3848	2	3306(c)(7	CARDINAL
ftr-362	3848	3	indian	NORP
ftr-362	3849	1	indian	NORP
ftr-362	3850	1	indian	NORP
ftr-362	3850	2	§ 3306(c	ORG
ftr-362	3852	1	indian	NORP
ftr-362	3853	1	4	CARDINAL
ftr-362	3854	1	3111(d)(1	CARDINAL
ftr-362	3854	2	2010	DATE
ftr-362	3854	3	3/19/10	CARDINAL
ftr-362	3854	4	12/31/10	CARDINAL
ftr-362	3855	1	one-year	DATE
ftr-362	3856	1	•	CARDINAL
ftr-362	3856	2	1	CARDINAL
ftr-362	3856	3	2/3/10	CARDINAL
ftr-362	3856	4	2	CARDINAL
ftr-362	3856	5	more than 40 hours	TIME
ftr-362	3856	6	60-day	DATE
ftr-362	3856	7	3	CARDINAL
ftr-362	3856	8	4	CARDINAL
ftr-362	3856	9	a more than 50 percent	PERCENT
ftr-362	3856	10	2011	DATE
ftr-362	3856	11	753	CARDINAL
ftr-362	3857	1	•	CARDINAL
ftr-362	3857	2	first	ORDINAL
ftr-362	3857	3	quarter of 2010	DATE
ftr-362	3857	4	between 3/19/10	CARDINAL
ftr-362	3857	5	3/31/10	CARDINAL
ftr-362	3858	1	first	ORDINAL
ftr-362	3858	2	quarter of 2010	DATE
ftr-362	3858	3	the tax holiday	DATE
ftr-362	3858	4	that quarter	DATE
ftr-362	3858	5	second	ORDINAL
ftr-362	3858	6	quarter of 2010	DATE
ftr-362	3859	1	•	CARDINAL
ftr-362	3860	1	12/31/10	CARDINAL
ftr-362	3860	2	5	CARDINAL
ftr-362	3861	1	section 1301	LAW
ftr-362	3861	2	2010	DATE
ftr-362	3861	3	0.9 percent	PERCENT
ftr-362	3862	1	250,000	MONEY
ftr-362	3862	2	125,000	MONEY
ftr-362	3863	1	200,000	MONEY
ftr-362	3864	1	200,000	MONEY
ftr-362	3864	2	a year	DATE
ftr-362	3867	1	0.9 percent	PERCENT
ftr-362	3868	1	section 1402(b	LAW
ftr-362	3868	2	0.9 percent	PERCENT
ftr-362	3870	1	years	DATE
ftr-362	3870	2	12/31/12	DATE
ftr-362	3870	3	6	CARDINAL
ftr-362	3870	4	united states	ORG
ftr-362	3870	5	inc.	ORG
ftr-362	3870	6	424	CARDINAL
ftr-362	3870	7	237	CARDINAL
ftr-362	3870	8	105	CARDINAL
ftr-362	3870	9	2010-1110	DATE
ftr-362	3870	10	mich	PERSON
ftr-362	3871	1	2/23/10	CARDINAL
ftr-362	3873	1	754	CARDINAL
ftr-362	3873	2	florida	GPE
ftr-362	3874	1	10:9	CARDINAL
ftr-362	3875	1	•	CARDINAL
ftr-362	3875	2	csx corp.	ORG
ftr-362	3876	1	v. united states	GPE
ftr-362	3876	2	518	CARDINAL
ftr-362	3876	3	1328	CARDINAL
ftr-362	3876	4	fed	ORG
ftr-362	3876	5	cir. 2008	ORG
ftr-362	3877	1	7	CARDINAL
ftr-362	3877	2	john edwards	PERSON
ftr-362	3878	1	david e. watson	PERSON
ftr-362	3878	2	p.c.	GPE
ftr-362	3878	3	v. united states	PERSON
ftr-362	3878	4	714	CARDINAL
ftr-362	3878	5	f. supp	PERSON
ftr-362	3879	1	2d 954	DATE
ftr-362	3879	2	iowa	GPE
ftr-362	3879	3	5/27/10	CARDINAL
ftr-362	3880	1	david watson	PERSON
ftr-362	3880	2	watson	PERSON
ftr-362	3881	1	the s corporation	ORG
ftr-362	3882	1	watson	PERSON
ftr-362	3882	2	24,000	MONEY
ftr-362	3882	3	the s corporation	ORG
ftr-362	3882	4	the s corporation	ORG
ftr-362	3883	1	the s corporation	ORG
ftr-362	3883	2	approximately $200,000	MONEY
ftr-362	3883	3	watson	PERSON
ftr-362	3884	1	irs	ORG
ftr-362	3885	1	the s corporation	ORG
ftr-362	3886	1	the s corporation	ORG
ftr-362	3887	1	the s corporation	ORG
ftr-362	3888	1	watson	PERSON
ftr-362	3889	1	•	CARDINAL
ftr-362	3893	1	5	CARDINAL
ftr-362	3893	2	newman	ORG
ftr-362	3893	3	159	CARDINAL
ftr-362	3893	4	848	CARDINAL
ftr-362	3893	5	850	CARDINAL
ftr-362	3893	6	2d	DATE
ftr-362	3893	7	j.	PERSON
ftr-362	3894	1	oliver wendell holmes	PERSON
ftr-362	3894	2	compania general de tabacos de 2011	ORG
ftr-362	3894	3	755	CARDINAL
ftr-362	3895	1	275	CARDINAL
ftr-362	3895	2	u.s. 87	GPE
ftr-362	3895	3	100	CARDINAL
ftr-362	3895	4	1927	DATE
ftr-362	3895	5	j.	PERSON
ftr-362	3897	1	manley v. commissioner of internal revenue	ORG
ftr-362	3897	2	t.c.	ORG
ftr-362	3897	3	1983	DATE
ftr-362	3897	4	558	CARDINAL
ftr-362	3897	5	sept. 12, 1983	DATE
ftr-362	3899	1	watson	PERSON
ftr-362	3900	1	a.	PERSON
ftr-362	3900	2	irs	ORG
ftr-362	3900	3	irs	ORG
ftr-362	3901	1	david e. watson	PERSON
ftr-362	3901	2	p.c.	GPE
ftr-362	3901	3	v. united states	PERSON
ftr-362	3901	4	107	CARDINAL
ftr-362	3901	5	2011	DATE
ftr-362	3901	6	321	CARDINAL
ftr-362	3901	7	iowa	GPE
ftr-362	3902	1	12/23/10	CARDINAL
ftr-362	3903	1	pratt	PERSON
ftr-362	3903	2	24,000	MONEY
ftr-362	3904	1	each of the years	DATE
ftr-362	3904	2	approximately $175,000	MONEY
ftr-362	3904	3	watson	PERSON
ftr-362	3905	1	joseph radtke	PERSON
ftr-362	3905	2	s.c.	GPE
ftr-362	3905	3	v. united states	GPE
ftr-362	3905	4	712	CARDINAL
ftr-362	3905	5	f. supp	PERSON
ftr-362	3906	1	2d 143	DATE
ftr-362	3906	2	1989	DATE
ftr-362	3906	3	spicer accounting, inc.	ORG
ftr-362	3907	1	v. united states	GPE
ftr-362	3907	2	918	CARDINAL
ftr-362	3907	3	90	CARDINAL
ftr-362	3907	4	9th	ORDINAL
ftr-362	3907	5	1990	DATE
ftr-362	3907	6	117	CARDINAL
ftr-362	3907	7	141 (2001	DATE
ftr-362	3908	1	an s corporation	ORG
ftr-362	3908	2	watson	PERSON
ftr-362	3908	3	each of the years	DATE
ftr-362	3908	4	91,044	MONEY
ftr-362	3908	5	24,000	MONEY
ftr-362	3908	6	67,044	MONEY
ftr-362	3909	1	8	CARDINAL
ftr-362	3909	2	530	CARDINAL
ftr-362	3909	3	1978	DATE
ftr-362	3910	1	united states	GPE
ftr-362	3910	2	383	CARDINAL
ftr-362	3912	1	381	CARDINAL
ftr-362	3912	2	5th	ORDINAL
ftr-362	3913	1	6/18/10	CARDINAL
ftr-362	3914	1	1999-2000	DATE
ftr-362	3914	2	13	CARDINAL
ftr-362	3915	1	756	CARDINAL
ftr-362	3915	2	florida	GPE
ftr-362	3916	1	10:9	CARDINAL
ftr-362	3917	1	irs	ORG
ftr-362	3917	2	530	CARDINAL
ftr-362	3919	1	95-600	CARDINAL
ftr-362	3919	2	530	CARDINAL
ftr-362	3919	3	92	CARDINAL
ftr-362	3920	1	2763	CARDINAL
ftr-362	3920	2	2885	CARDINAL
ftr-362	3922	1	530	CARDINAL
ftr-362	3922	2	1	CARDINAL
ftr-362	3922	3	2	CARDINAL
ftr-362	3922	4	3	CARDINAL
ftr-362	3923	1	530	CARDINAL
ftr-362	3924	1	irs	ORG
ftr-362	3924	2	irs	ORG
ftr-362	3925	1	irs	ORG
ftr-362	3925	2	530	CARDINAL
ftr-362	3926	1	irs	ORG
ftr-362	3927	1	9	CARDINAL
ftr-362	3927	2	sixth	ORDINAL
ftr-362	3927	3	second	ORDINAL
ftr-362	3927	4	pre-2009	DATE
ftr-362	3928	1	llc v. commissioner	ORG
ftr-362	3928	2	132 t.c	QUANTITY
ftr-362	3928	3	125	CARDINAL
ftr-362	3928	4	3/31/09	CARDINAL
ftr-362	3929	1	united states	GPE
ftr-362	3929	2	484	CARDINAL
ftr-362	3929	3	372	CARDINAL
ftr-362	3929	4	6th	ORDINAL
ftr-362	3929	5	2007	DATE
ftr-362	3929	6	488	CARDINAL
ftr-362	3929	7	100	CARDINAL
ftr-362	3929	8	2d	DATE
ftr-362	3929	9	2007	DATE
ftr-362	3930	1	chevron u.s.a., inc.	ORG
ftr-362	3931	1	council, inc.	ORG
ftr-362	3931	2	467	CARDINAL
ftr-362	3931	3	837	CARDINAL
ftr-362	3931	4	1984	DATE
ftr-362	3931	5	cohen	PERSON
ftr-362	3932	1	301.7701-3(b	DATE
ftr-362	3932	2	llc	GPE
ftr-362	3933	1	1/1/09	DATE
ftr-362	3934	1	301.7701-2(c)(2)(iv	CARDINAL
ftr-362	3936	1	the decade	DATE
ftr-362	3936	2	2011	DATE
ftr-362	3936	3	757 regulations	QUANTITY
ftr-362	3937	1	a.	PERSON
ftr-362	3937	2	first	ORDINAL
ftr-362	3938	1	britton v. shulman	PERSON
ftr-362	3938	2	106	CARDINAL
ftr-362	3938	3	2010-6048	DATE
ftr-362	3938	4	8/24/10	CARDINAL
ftr-362	3939	1	one	CARDINAL
ftr-362	3939	2	first	ORDINAL
ftr-362	3939	3	llc v. commissioner	ORG
ftr-362	3940	1	10	CARDINAL
ftr-362	3942	1	mayfield	ORG
ftr-362	3942	2	t.c.	PERSON
ftr-362	3943	1	2010	CARDINAL
ftr-362	3943	2	239	CARDINAL
ftr-362	3943	3	10/28/10	CARDINAL
ftr-362	3944	1	80	MONEY
ftr-362	3944	2	25 percent	PERCENT
ftr-362	3948	1	20	CARDINAL
ftr-362	3949	1	87	CARDINAL
ftr-362	3949	2	296	CARDINAL
ftr-362	3949	3	one	CARDINAL
ftr-362	3949	4	thornton	PERSON
ftr-362	3949	5	weekly	DATE
ftr-362	3952	1	11	CARDINAL
ftr-362	3952	2	2011	DATE
ftr-362	3953	1	2010	DATE
ftr-362	3953	2	601	CARDINAL
ftr-362	3953	3	6.2%	PERCENT
ftr-362	3953	4	4.2%	PERCENT
ftr-362	3953	5	calendar year 2011	DATE
ftr-362	3954	1	•	CARDINAL
ftr-362	3954	2	4.2%	PERCENT
ftr-362	3955	1	758	CARDINAL
ftr-362	3955	2	florida	GPE
ftr-362	3955	3	10:9	CARDINAL
ftr-362	3955	4	1	CARDINAL
ftr-362	3956	1	2010	DATE
ftr-362	3956	2	601	CARDINAL
ftr-362	3956	3	12.4%	PERCENT
ftr-362	3956	4	10.4%	PERCENT
ftr-362	3956	5	calendar year 2011	DATE
ftr-362	3957	1	1	CARDINAL
ftr-362	3958	1	uncle sam	PERSON
ftr-362	3959	1	2010	DATE
ftr-362	3959	2	12/31/13	CARDINAL
ftr-362	3959	3	at least 50	CARDINAL
ftr-362	3959	4	the preceding calendar year	DATE
ftr-362	3959	5	1	CARDINAL
ftr-362	3959	6	2	CARDINAL
ftr-362	3959	7	american	NORP
ftr-362	3960	1	more than 9.5 percent	PERCENT
ftr-362	3960	2	less than 60 percent	PERCENT
ftr-362	3961	1	any month	DATE
ftr-362	3961	2	30employees	CARDINAL
ftr-362	3961	3	166.67	MONEY
ftr-362	3961	4	one-twelfth	CARDINAL
ftr-362	3961	5	2,000	MONEY
ftr-362	3963	1	2010	DATE
ftr-362	3963	2	39-40	CARDINAL
ftr-362	3963	3	jcx-18-10 3/21/10	ORG
ftr-362	3963	4	2014	DATE
ftr-362	3963	5	100	CARDINAL
ftr-362	3963	6	ten	CARDINAL
ftr-362	3963	7	the year	DATE
ftr-362	3964	1	30employee	PRODUCT
ftr-362	3964	2	2,000	MONEY
ftr-362	3964	3	140,000	MONEY
ftr-362	3964	4	2,000	MONEY
ftr-362	3964	5	70	CARDINAL
ftr-362	3964	6	100-30	CARDINAL
ftr-362	3965	1	monthly	DATE
ftr-362	3966	1	2011	DATE
ftr-362	3966	2	759 •	CARDINAL
ftr-362	3966	3	american	NORP
ftr-362	3966	4	any month	DATE
ftr-362	3966	5	monthly	DATE
ftr-362	3966	6	3,000	MONEY
ftr-362	3968	1	2010	DATE
ftr-362	3968	2	39-40	CARDINAL
ftr-362	3968	3	jcx-18-10 3/21/10	ORG
ftr-362	3968	4	2014	DATE
ftr-362	3968	5	100	CARDINAL
ftr-362	3968	6	20	CARDINAL
ftr-362	3968	7	the year	DATE
ftr-362	3969	1	3,000	MONEY
ftr-362	3969	2	60,000	MONEY
ftr-362	3970	1	140,000	MONEY
ftr-362	3970	2	2,000	MONEY
ftr-362	3970	3	70	CARDINAL
ftr-362	3970	4	100-30	CARDINAL
ftr-362	3971	1	60,000	MONEY
ftr-362	3971	2	60,000	MONEY
ftr-362	3972	1	monthly	DATE
ftr-362	3973	1	•	CARDINAL
ftr-362	3973	2	162	CARDINAL
ftr-362	3974	1	6213	DATE
ftr-362	3975	1	2	CARDINAL
ftr-362	3975	2	congress	ORG
ftr-362	3976	1	4375	CARDINAL
ftr-362	3976	2	2010	DATE
ftr-362	3976	3	2	MONEY
ftr-362	3976	4	1	MONEY
ftr-362	3976	5	years ending	DATE
ftr-362	3976	6	u.s.	GPE
ftr-362	3976	7	fiscal year 2013	DATE
ftr-362	3976	8	4376	DATE
ftr-362	3978	1	3	CARDINAL
ftr-362	3979	1	10 percent	PERCENT
ftr-362	3980	1	irs	ORG
ftr-362	3980	2	quarterly	DATE
ftr-362	3981	1	6/1/10	DATE
ftr-362	3981	2	the summer tanning season	DATE
ftr-362	3982	1	4	CARDINAL
ftr-362	3983	1	2010	DATE
ftr-362	3983	2	760	CARDINAL
ftr-362	3983	3	florida	GPE
ftr-362	3984	1	10:9	CARDINAL
ftr-362	3985	1	40 percent	PERCENT
ftr-362	3986	1	2018	DATE
ftr-362	3986	2	10,200	MONEY
ftr-362	3986	3	27,500	MONEY
ftr-362	3986	4	between 2010 and 2018	DATE
ftr-362	3987	1	55	DATE
ftr-362	3988	1	fsa	ORG
ftr-362	3991	1	irs	ORG
ftr-362	3993	1	5-year	DATE
ftr-362	3993	2	congress	ORG
ftr-362	3994	1	cadillac	ORG
ftr-362	3996	1	1	CARDINAL
ftr-362	3996	2	4462	DATE
ftr-362	3996	3	111	CARDINAL
ftr-362	3996	4	obama	PERSON
ftr-362	3996	5	1/22/10	CARDINAL
ftr-362	3997	1	2009	DATE
ftr-362	3997	2	2009	DATE
ftr-362	3997	3	haitian	NORP
ftr-362	3997	4	1/11/10	CARDINAL
ftr-362	3997	5	3/1/10	CARDINAL
ftr-362	3997	6	2011	DATE
ftr-362	3997	7	761 2	CARDINAL
ftr-362	3997	8	4691	CARDINAL
ftr-362	3997	9	2010	DATE
ftr-362	3997	10	111	CARDINAL
ftr-362	3997	11	obama	PERSON
ftr-362	3997	12	3/2/10	DATE
ftr-362	3999	1	3	CARDINAL
ftr-362	3999	2	111	CARDINAL
ftr-362	3999	3	obama	PERSON
ftr-362	3999	4	3/18/10	CARDINAL
ftr-362	4000	1	$17.6-billion	MONEY
ftr-362	4001	1	4.	CARDINAL
ftr-362	4001	2	3590	CARDINAL
ftr-362	4001	3	148	CARDINAL
ftr-362	4001	4	obama	PERSON
ftr-362	4001	5	3/23/10	CARDINAL
ftr-362	4002	1	5	CARDINAL
ftr-362	4002	2	4872	CARDINAL
ftr-362	4002	3	2010	DATE
ftr-362	4002	4	2010	DATE
ftr-362	4002	5	2010	DATE
ftr-362	4002	6	111	CARDINAL
ftr-362	4002	7	obama	PERSON
ftr-362	4002	8	3/30/10	CARDINAL
ftr-362	4003	1	6	CARDINAL
ftr-362	4003	2	2010	DATE
ftr-362	4003	3	111157	DATE
ftr-362	4003	4	obama	PERSON
ftr-362	4003	5	4/15/10	CARDINAL
ftr-362	4004	1	may 31, 2010	DATE
ftr-362	4005	1	7	CARDINAL
ftr-362	4005	2	3962	DATE
ftr-362	4005	3	2010	DATE
ftr-362	4005	4	111	CARDINAL
ftr-362	4005	5	obama	PERSON
ftr-362	4005	6	6/25/10	CARDINAL
ftr-362	4005	7	8	CARDINAL
ftr-362	4006	1	2010	DATE
ftr-362	4006	2	111	CARDINAL
ftr-362	4006	3	obama	PERSON
ftr-362	4006	4	7/2/10	DATE
ftr-362	4007	1	9	CARDINAL
ftr-362	4008	1	2010	DATE
ftr-362	4008	2	111240	DATE
ftr-362	4008	3	obama	PERSON
ftr-362	4008	4	9/27/10	CARDINAL
ftr-362	4009	1	millions upon millions	CARDINAL
ftr-362	4010	1	2010	DATE
ftr-362	4010	2	2010	DATE
ftr-362	4010	3	111	CARDINAL
ftr-362	4010	4	obama	PERSON
ftr-362	4010	5	12/17/10	CARDINAL
ftr-362	4011	1	obama	PERSON
ftr-362	4011	2	republican	NORP
ftr-362	4011	3	3793	PRODUCT
ftr-362	4011	4	2010	DATE
ftr-362	4011	5	9/16/10	CARDINAL
ftr-362	4011	6	baucus	PERSON
ftr-362	4012	1	bush	PERSON
ftr-362	4012	2	two years	DATE
ftr-362	4013	1	jimmy johnson	PERSON
ftr-362	4014	1	301-304	CARDINAL
ftr-362	4014	2	762	CARDINAL
ftr-362	4014	3	florida	GPE
ftr-362	4015	1	10:9	CARDINAL
ftr-362	4015	2	the years 2011	DATE
ftr-362	4015	3	2012	DATE
ftr-362	4016	1	2010	DATE