id	sid	eid	entity	type
ftr-368	1	1	florida	GPE
ftr-368	1	2	9 2008	DATE
ftr-368	1	3	3 161	CARDINAL
ftr-368	1	4	robert holo jonathan talansky	PERSON
ftr-368	1	5	162	CARDINAL
ftr-368	1	6	164	CARDINAL
ftr-368	1	7	170	CARDINAL
ftr-368	1	8	178	CARDINAL
ftr-368	1	9	d.	NORP
ftr-368	1	10	185	CARDINAL
ftr-368	1	11	pre-2004	DATE
ftr-368	1	12	185	CARDINAL
ftr-368	1	13	american	NORP
ftr-368	1	14	2004	DATE
ftr-368	1	15	207	CARDINAL
ftr-368	1	16	.209	CARDINAL
ftr-368	1	17	215	CARDINAL
ftr-368	1	18	2008	DATE
ftr-368	1	19	robert holo & jonathan talansky	PERSON
ftr-368	1	20	162	CARDINAL
ftr-368	1	21	florida	GPE
ftr-368	2	1	9:3	CARDINAL
ftr-368	3	1	american	NORP
ftr-368	4	1	1	CARDINAL
ftr-368	4	2	america	GPE
ftr-368	4	3	$225 billion	MONEY
ftr-368	6	1	today	DATE
ftr-368	9	1	the 1990s	DATE
ftr-368	9	2	approximately $11 billion	MONEY
ftr-368	9	3	american	NORP
ftr-368	10	1	2	CARDINAL
ftr-368	10	2	irs	ORG
ftr-368	10	3	rob holo	PERSON
ftr-368	10	4	jonathan talansky	PERSON
ftr-368	10	5	simpson thacher & bartlett llp	ORG
ftr-368	10	6	new york	GPE
ftr-368	11	1	first	ORDINAL
ftr-368	11	2	january 7, 2008	DATE
ftr-368	12	1	steven todrys	PERSON
ftr-368	12	2	dickson brown	PERSON
ftr-368	12	3	aaron cohen	PERSON
ftr-368	13	1	1	CARDINAL
ftr-368	13	2	paul l.b	PERSON
ftr-368	13	3	mckenney &	ORG
ftr-368	13	4	eric m. nemeth	PERSON
ftr-368	13	5	80	CARDINAL
ftr-368	14	1	54	DATE
ftr-368	14	2	june 2001	DATE
ftr-368	15	1	2.	CARDINAL
ftr-368	16	1	paul c. weiler	PERSON
ftr-368	16	2	263	CARDINAL
ftr-368	16	3	harvard university press	ORG
ftr-368	16	4	2000	DATE
ftr-368	17	1	john r. dorocak	PERSON
ftr-368	17	2	nov. 13, 2000	DATE
ftr-368	17	3	3	CARDINAL
ftr-368	17	4	andrew zimbalist	PERSON
ftr-368	17	5	billions	CARDINAL
ftr-368	17	6	136-40	CARDINAL
ftr-368	17	7	1992	DATE
ftr-368	18	1	3	CARDINAL
ftr-368	18	2	1999	DATE
ftr-368	18	3	irs	ORG
ftr-368	19	1	aug. 1, 1999	DATE
ftr-368	19	2	2008	DATE
ftr-368	19	3	163	CARDINAL
ftr-368	19	4	american	NORP
ftr-368	20	1	united states	GPE
ftr-368	22	1	2004	DATE
ftr-368	27	1	4	CARDINAL
ftr-368	27	2	two	CARDINAL
ftr-368	28	1	section 501(c)(6	LAW
ftr-368	28	2	1986	DATE
ftr-368	29	1	1999	DATE
ftr-368	29	2	225-9	CARDINAL
ftr-368	29	3	irs	ORG
ftr-368	30	1	4	CARDINAL
ftr-368	30	2	zimbalist	PERSON
ftr-368	30	3	2	CARDINAL
ftr-368	30	4	35	DATE
ftr-368	31	1	5	CARDINAL
ftr-368	31	2	1986	DATE
ftr-368	33	1	8321094	DATE
ftr-368	33	2	1983	DATE
ftr-368	34	1	164	CARDINAL
ftr-368	34	2	florida	GPE
ftr-368	34	3	9:3	CARDINAL
ftr-368	36	1	a single year	DATE
ftr-368	40	1	u.s.	GPE
ftr-368	40	2	annual	DATE
ftr-368	41	1	the supreme court	ORG
ftr-368	41	2	burnet v. sanford & brooks,7	ORG
ftr-368	45	1	justice blackmun	PERSON
ftr-368	45	2	6	CARDINAL
ftr-368	46	1	the past 25 years	DATE
ftr-368	47	1	1961	DATE
ftr-368	47	2	15	CARDINAL
ftr-368	48	1	1291	DATE
ftr-368	50	1	united states	GPE
ftr-368	50	2	116 f.supp.	QUANTITY
ftr-368	51	1	319	CARDINAL
ftr-368	51	2	e.d. pa	GPE
ftr-368	51	3	1953	DATE
ftr-368	51	4	zimbalist	PERSON
ftr-368	51	5	2	CARDINAL
ftr-368	51	6	ch.7	ORG
ftr-368	51	7	paul c. weiler &	ORG
ftr-368	51	8	gary r. roberts	PERSON
ftr-368	51	9	684-738	CARDINAL
ftr-368	51	10	3rd	ORDINAL
ftr-368	52	1	west 2004	DATE
ftr-368	54	1	one	CARDINAL
ftr-368	54	2	two years	DATE
ftr-368	54	3	major league baseball	ORG
ftr-368	54	4	half	CARDINAL
ftr-368	55	1	39	CARDINAL
ftr-368	56	1	7	CARDINAL
ftr-368	56	2	282	CARDINAL
ftr-368	56	3	359	CARDINAL
ftr-368	56	4	365	CARDINAL
ftr-368	57	1	stephen f. gertzman	PERSON
ftr-368	57	2	¶ 12.02	CARDINAL
ftr-368	57	3	warren, gorham & lamont 1988)	ORG
ftr-368	58	1	2008	DATE
ftr-368	59	1	165	CARDINAL
ftr-368	59	2	no quarter	DATE
ftr-368	60	1	congress	ORG
ftr-368	63	1	section 451(a	LAW
ftr-368	63	2	the taxable year	DATE
ftr-368	64	1	section 1.451-1(a	LAW
ftr-368	66	1	the 1950s and 1960s	DATE
ftr-368	66	2	section 446	LAW
ftr-368	66	3	taxpayers.10	CARDINAL
ftr-368	66	4	michigan	GPE
ftr-368	66	5	8	CARDINAL
ftr-368	67	1	thor power tool co.	ORG
ftr-368	68	1	comm’r	CARDINAL
ftr-368	68	2	439	CARDINAL
ftr-368	68	3	522	CARDINAL
ftr-368	68	4	543	CARDINAL
ftr-368	68	5	1979	DATE
ftr-368	69	1	frank lyon co.	ORG
ftr-368	69	2	v. united states	PERSON
ftr-368	69	3	435	CARDINAL
ftr-368	69	4	s. 561	PERSON
ftr-368	69	5	577	CARDINAL
ftr-368	69	6	1978	DATE
ftr-368	69	7	idaho power co.	ORG
ftr-368	69	8	418	CARDINAL
ftr-368	69	9	1 (1974	DATE
ftr-368	69	10	boise cascade corp.	ORG
ftr-368	69	11	v. united states	GPE
ftr-368	69	12	530	CARDINAL
ftr-368	69	13	1367	DATE
ftr-368	69	14	1373	DATE
ftr-368	69	15	1976	DATE
ftr-368	70	1	9	CARDINAL
ftr-368	70	2	1	CARDINAL
ftr-368	70	3	2	CARDINAL
ftr-368	70	4	3	CARDINAL
ftr-368	72	1	84-31	DATE
ftr-368	72	2	127	CARDINAL
ftr-368	74	1	80	CARDINAL
ftr-368	74	2	1980-2	DATE
ftr-368	74	3	162	CARDINAL
ftr-368	75	1	the supreme court’s	ORG
ftr-368	75	2	united states	GPE
ftr-368	75	3	anderson	PERSON
ftr-368	75	4	269	CARDINAL
ftr-368	75	5	422	CARDINAL
ftr-368	75	6	1926	DATE
ftr-368	76	1	10	CARDINAL
ftr-368	78	1	218	CARDINAL
ftr-368	78	2	697	CARDINAL
ftr-368	78	3	10th	ORDINAL
ftr-368	78	4	1955	DATE
ftr-368	79	1	tenth	ORDINAL
ftr-368	80	1	11	CARDINAL
ftr-368	81	1	353	CARDINAL
ftr-368	81	2	180	CARDINAL
ftr-368	81	3	1957	DATE
ftr-368	82	1	166	CARDINAL
ftr-368	82	2	florida	GPE
ftr-368	84	1	9:3	CARDINAL
ftr-368	84	2	the following year	DATE
ftr-368	87	1	american automobile association	ORG
ftr-368	87	2	united states13	ORG
ftr-368	87	3	michigan	GPE
ftr-368	91	1	section 452	LAW
ftr-368	91	2	1954	DATE
ftr-368	91	3	1955	DATE
ftr-368	91	4	the supreme court	ORG
ftr-368	93	1	446	ORG
ftr-368	94	1	aaa	ORG
ftr-368	97	1	12	CARDINAL
ftr-368	98	1	189	CARDINAL
ftr-368	98	2	13	CARDINAL
ftr-368	99	1	367	CARDINAL
ftr-368	99	2	687	CARDINAL
ftr-368	99	3	1961	DATE
ftr-368	100	1	14	CARDINAL
ftr-368	101	1	695	CARDINAL
ftr-368	102	1	1958	DATE
ftr-368	103	1	congress	ORG
ftr-368	104	1	15	CARDINAL
ftr-368	104	2	372	CARDINAL
ftr-368	104	3	128	CARDINAL
ftr-368	104	4	1963	DATE
ftr-368	105	1	16	CARDINAL
ftr-368	106	1	135-36	DATE
ftr-368	107	1	167	CARDINAL
ftr-368	108	1	artnell co.	ORG
ftr-368	109	1	commissioner,17	PRODUCT
ftr-368	109	2	seventh	ORDINAL
ftr-368	112	1	artnell court	ORG
ftr-368	113	1	irs	ORG
ftr-368	114	1	71-21	DATE
ftr-368	116	1	71-2121	CARDINAL
ftr-368	117	1	non-deferral.22 17	ORG
ftr-368	117	2	400	CARDINAL
ftr-368	117	3	981	CARDINAL
ftr-368	117	4	7th	ORDINAL
ftr-368	117	5	1968	DATE
ftr-368	118	1	morgan guaranty trading co.	ORG
ftr-368	118	2	n.y.	GPE
ftr-368	119	1	v. united states	GPE
ftr-368	119	2	585	CARDINAL
ftr-368	119	3	988	CARDINAL
ftr-368	119	4	1978	DATE
ftr-368	120	1	18	CARDINAL
ftr-368	121	1	985	CARDINAL
ftr-368	121	2	19	CARDINAL
ftr-368	122	1	hagen	ORG
ftr-368	124	1	comm’r	CARDINAL
ftr-368	124	2	407	CARDINAL
ftr-368	124	3	1105	DATE
ftr-368	124	4	1109	CARDINAL
ftr-368	124	5	6th	ORDINAL
ftr-368	124	6	1969	DATE
ftr-368	125	1	7	CARDINAL
ftr-368	125	2	4.03	CARDINAL
ftr-368	126	1	20	CARDINAL
ftr-368	126	2	1971 wl 29312	DATE
ftr-368	126	3	july 27, 1971	DATE
ftr-368	127	1	irs	ORG
ftr-368	128	1	irs	ORG
ftr-368	128	2	irs	ORG
ftr-368	129	1	21	CARDINAL
ftr-368	129	2	1971-2	DATE
ftr-368	129	3	549	CARDINAL
ftr-368	129	4	22	CARDINAL
ftr-368	130	1	jules silk	PERSON
ftr-368	130	2	30	CARDINAL
ftr-368	130	3	inst	PERSON
ftr-368	133	1	1651	CARDINAL
ftr-368	133	2	1659	DATE
ftr-368	133	3	1666	DATE
ftr-368	133	4	1972	DATE
ftr-368	135	1	71-21	DATE
ftr-368	135	2	jonathan sobeloff	PERSON
ftr-368	135	3	irs	ORG
ftr-368	135	4	33	CARDINAL
ftr-368	136	1	194	CARDINAL
ftr-368	136	2	1970	DATE
ftr-368	137	1	florida	GPE
ftr-368	137	2	9:3	CARDINAL
ftr-368	138	1	71-21	DATE
ftr-368	138	2	section 446	LAW
ftr-368	139	1	section 3.02	LAW
ftr-368	139	2	one	CARDINAL
ftr-368	139	3	the end of the	DATE
ftr-368	139	4	year	DATE
ftr-368	140	1	year	DATE
ftr-368	140	2	that year	DATE
ftr-368	141	1	the year of receipt.24	DATE
ftr-368	142	1	71	CARDINAL
ftr-368	142	2	more than a year hence	DATE
ftr-368	143	1	eight years	DATE
ftr-368	143	2	artnell	ORG
ftr-368	143	3	boise cascade	ORG
ftr-368	143	4	1976	DATE
ftr-368	143	5	boise cascade involved tax	ORG
ftr-368	143	6	years 1955	DATE
ftr-368	143	7	1961.26	CARDINAL
ftr-368	143	8	boise	GPE
ftr-368	144	1	23	CARDINAL
ftr-368	146	1	71-21	DATE
ftr-368	146	2	september 1970	DATE
ftr-368	147	1	24	CARDINAL
ftr-368	147	2	proc	PERSON
ftr-368	148	1	71-21	DATE
ftr-368	148	2	3.03	CARDINAL
ftr-368	148	3	section 3.11	LAW
ftr-368	149	1	25	CARDINAL
ftr-368	149	2	boise cascade	ORG
ftr-368	149	3	8	CARDINAL
ftr-368	149	4	1375	CARDINAL
ftr-368	150	1	1958	DATE
ftr-368	151	1	artnell	GPE
ftr-368	151	2	boise cascade	ORG
ftr-368	152	1	26	CARDINAL
ftr-368	153	1	proc	PERSON
ftr-368	154	1	71-21	DATE
ftr-368	154	2	boise cascade	ORG
ftr-368	156	1	169	CARDINAL
ftr-368	158	1	boise cascade	ORG
ftr-368	160	1	the supreme court	ORG
ftr-368	160	2	rca corp.	ORG
ftr-368	161	1	section 446	LAW
ftr-368	162	1	irs	ORG
ftr-368	162	2	2004	DATE
ftr-368	163	1	71	CARDINAL
ftr-368	167	1	27	CARDINAL
ftr-368	167	2	1986	DATE
ftr-368	167	3	014	CARDINAL
ftr-368	167	4	feb. 19, 1986	DATE
ftr-368	168	1	28	CARDINAL
ftr-368	169	1	664	CARDINAL
ftr-368	169	2	881	CARDINAL
ftr-368	169	3	888	CARDINAL
ftr-368	169	4	1981	DATE
ftr-368	170	1	29	CARDINAL
ftr-368	170	2	1986	DATE
ftr-368	170	3	014	CARDINAL
ftr-368	170	4	feb. 19, 1986	DATE
ftr-368	172	1	71	CARDINAL
ftr-368	174	1	publications, inc.	ORG
ftr-368	175	1	72	CARDINAL
ftr-368	175	2	623	CARDINAL
ftr-368	175	3	644	CARDINAL
ftr-368	175	4	1979	DATE
ftr-368	176	1	64	CARDINAL
ftr-368	176	2	238	CARDINAL
ftr-368	176	3	242	CARDINAL
ftr-368	176	4	1975	DATE
ftr-368	176	5	allied fidelity corp.	ORG
ftr-368	176	6	66	CARDINAL
ftr-368	176	7	1068	CARDINAL
ftr-368	176	8	1077	CARDINAL
ftr-368	176	9	1976	DATE
ftr-368	176	10	artnell	ORG
ftr-368	177	1	artnell	ORG
ftr-368	178	1	30	CARDINAL
ftr-368	179	1	boise cascade	ORG
ftr-368	179	2	8	CARDINAL
ftr-368	179	3	1374	CARDINAL
ftr-368	180	1	2004-22	DATE
ftr-368	181	1	991	CARDINAL
ftr-368	181	2	2004-34	DATE
ftr-368	182	1	71-21	DATE
ftr-368	183	1	boris i. bittker	PERSON
ftr-368	183	2	martin j. mcmahon & lawrence a. zelenak	PERSON
ftr-368	183	3	¶ 39.03	CARDINAL
ftr-368	183	4	warren, gorham & lamont 1995 & supp	ORG
ftr-368	184	1	1 2008	DATE
ftr-368	185	1	section 6.01 of 2004-34	LAW
ftr-368	185	2	years	DATE
ftr-368	185	3	may 6, 2004	DATE
ftr-368	186	1	170	CARDINAL
ftr-368	186	2	florida	GPE
ftr-368	186	3	9:3	CARDINAL
ftr-368	186	4	71-21	DATE
ftr-368	187	1	2004-34	DATE
ftr-368	188	1	71-21	CARDINAL
ftr-368	188	2	year	DATE
ftr-368	189	1	2004-34	DATE
ftr-368	189	2	section 5.02	LAW
ftr-368	189	3	2004-34	DATE
ftr-368	190	1	1.451-1	DATE
ftr-368	192	1	1	CARDINAL
ftr-368	193	1	team.34	EVENT
ftr-368	193	2	32	DATE
ftr-368	194	1	100,000	MONEY
ftr-368	194	2	2007	DATE
ftr-368	194	3	2008	DATE
ftr-368	194	4	2009	DATE
ftr-368	196	1	71-21	DATE
ftr-368	196	2	2007	DATE
ftr-368	197	1	2004-34	DATE
ftr-368	197	2	2008	DATE
ftr-368	197	3	2007	DATE
ftr-368	198	1	irs	ORG
ftr-368	198	2	one year	DATE
ftr-368	199	1	one year	DATE
ftr-368	200	1	susan kalinka	PERSON
ftr-368	200	2	81	CARDINAL
ftr-368	200	3	5	CARDINAL
ftr-368	200	4	2003	DATE
ftr-368	200	5	mcmahon & zelenak	ORG
ftr-368	200	6	31	CARDINAL
ftr-368	201	1	33	CARDINAL
ftr-368	202	1	3	CARDINAL
ftr-368	202	2	3	CARDINAL
ftr-368	203	1	2004-34	DATE
ftr-368	204	1	34	CARDINAL
ftr-368	205	1	the jones soda co., inc.	ORG
ftr-368	205	2	the seattle seahawks	ORG
ftr-368	205	3	the securities exchange act of	ORG
ftr-368	205	4	1934	DATE
ftr-368	206	1	jones soda co.	ORG
ftr-368	206	2	may 23, 2007	DATE
ftr-368	207	1	jones	PERSON
ftr-368	207	2	2008	DATE
ftr-368	207	3	171	CARDINAL
ftr-368	207	4	5-year	DATE
ftr-368	207	5	approximately $6 million	MONEY
ftr-368	208	1	agreement.35	GPE
ftr-368	208	2	$4.2 million	MONEY
ftr-368	208	3	$3.75 million	MONEY
ftr-368	208	4	750,000	MONEY
ftr-368	208	5	450,000	MONEY
ftr-368	208	6	the first year	DATE
ftr-368	209	1	each year thereafter	DATE
ftr-368	209	2	450,000	MONEY
ftr-368	210	1	80%	PERCENT
ftr-368	210	2	$3.75 million	MONEY
ftr-368	211	1	71-21	DATE
ftr-368	211	2	$3.75 million	MONEY
ftr-368	212	1	year	DATE
ftr-368	213	1	section 3.03(a	LAW
ftr-368	214	1	71-21	DATE
ftr-368	214	2	the year	DATE
ftr-368	215	1	irs	ORG
ftr-368	215	2	2004-34	DATE
ftr-368	216	1	2004-34	DATE
ftr-368	216	2	20%	PERCENT
ftr-368	216	3	the five years	DATE
ftr-368	216	4	agreement.37	ORG
ftr-368	216	5	section 5.02(3)(b	LAW
ftr-368	216	6	the year	DATE
ftr-368	216	7	that year	DATE
ftr-368	217	1	jones	PERSON
ftr-368	217	2	each year	DATE
ftr-368	219	1	35	CARDINAL
ftr-368	220	1	36	CARDINAL
ftr-368	222	1	first	ORDINAL
ftr-368	223	1	451	CARDINAL
ftr-368	223	2	the year	DATE
ftr-368	224	1	37	CARDINAL
ftr-368	225	1	2004-34	DATE
ftr-368	226	1	4.06	CARDINAL
ftr-368	226	2	2004-34	DATE
ftr-368	226	3	172	CARDINAL
ftr-368	226	4	florida	GPE
ftr-368	227	1	9:3	CARDINAL
ftr-368	227	2	the following year	DATE
ftr-368	227	3	$3 million	MONEY
ftr-368	227	4	the year	DATE
ftr-368	228	1	two	CARDINAL
ftr-368	228	2	year two	DATE
ftr-368	228	3	year one	DATE
ftr-368	228	4	the first year	DATE
ftr-368	228	5	years	DATE
ftr-368	228	6	year one	DATE
ftr-368	228	7	2004-34	DATE
ftr-368	230	1	first	ORDINAL
ftr-368	230	2	columbia	ORG
ftr-368	230	3	princeton	PERSON
ftr-368	230	4	may 17	DATE
ftr-368	230	5	1939.38	CARDINAL
ftr-368	230	6	four	CARDINAL
ftr-368	230	7	american	NORP
ftr-368	230	8	a per-season basis.39	DATE
ftr-368	230	9	the tax year preceding the year	DATE
ftr-368	231	1	the following year	DATE
ftr-368	233	1	1994	DATE
ftr-368	234	1	quarterly	DATE
ftr-368	234	2	october 1, 1993	DATE
ftr-368	235	1	year	DATE
ftr-368	235	2	$7.5 million	MONEY
ftr-368	235	3	first	ORDINAL
ftr-368	235	4	quarterly	DATE
ftr-368	237	1	71	CARDINAL
ftr-368	238	1	today	DATE
ftr-368	238	2	2004-34	DATE
ftr-368	239	1	38	CARDINAL
ftr-368	240	1	zimbalist	PERSON
ftr-368	240	2	2	CARDINAL
ftr-368	240	3	149	CARDINAL
ftr-368	240	4	39	CARDINAL
ftr-368	241	1	2005	DATE
ftr-368	241	2	mlb	ORG
ftr-368	241	3	8-year	DATE
ftr-368	241	4	an estimated $2.368 billion	MONEY
ftr-368	241	5	each week	DATE
ftr-368	242	1	nfl	ORG
ftr-368	242	2	cbs	ORG
ftr-368	242	3	fox	ORG
ftr-368	242	4	espn	ORG
ftr-368	242	5	nbc	ORG
ftr-368	242	6	approximately $3.7 billion	MONEY
ftr-368	242	7	annually	DATE
ftr-368	242	8	approximately $115 million	MONEY
ftr-368	242	9	32	CARDINAL
ftr-368	243	1	roger noll	PERSON
ftr-368	243	2	17.8	CARDINAL
ftr-368	243	3	bill griffith	PERSON
ftr-368	243	4	espn	ORG
ftr-368	243	5	boston globe	GPE
ftr-368	243	6	sept. 15, 2005	DATE
ftr-368	243	7	late season	DATE
ftr-368	243	8	monday nights	DATE
ftr-368	244	1	40	CARDINAL
ftr-368	245	1	mssp	PERSON
ftr-368	245	2	3	CARDINAL
ftr-368	245	3	4-3. 2008	DATE
ftr-368	246	1	173	CARDINAL
ftr-368	246	2	section 4.01	LAW
ftr-368	246	3	2004-34	DATE
ftr-368	246	4	$7.5 million	MONEY
ftr-368	246	5	year 1994	DATE
ftr-368	247	1	annual	DATE
ftr-368	247	2	october 1 of each year	DATE
ftr-368	247	3	october 1, 1993	DATE
ftr-368	247	4	1994	DATE
ftr-368	247	5	the year	DATE
ftr-368	247	6	section 5.02(3)(b	LAW
ftr-368	247	7	2004-34	DATE
ftr-368	248	1	section 4.06 of 200434	LAW
ftr-368	248	2	october 1, 1993	DATE
ftr-368	248	3	that year	DATE
ftr-368	248	4	2004-34	DATE
ftr-368	248	5	1993.41	CARDINAL
ftr-368	248	6	irs	ORG
ftr-368	248	7	200726023	DATE
ftr-368	248	8	25, 2007	DATE
ftr-368	248	9	the year	DATE
ftr-368	249	1	section 461	LAW
ftr-368	249	2	section 1.461-1(a)(2	LAW
ftr-368	250	1	section 461(h	LAW
ftr-368	251	1	seasons	DATE
ftr-368	251	2	the year	DATE
ftr-368	253	1	2	CARDINAL
ftr-368	255	1	71-21	DATE
ftr-368	256	1	irs	ORG
ftr-368	259	1	71	CARDINAL
ftr-368	260	1	41	CARDINAL
ftr-368	261	1	2004-34	DATE
ftr-368	261	2	5.03	CARDINAL
ftr-368	261	3	15.	CARDINAL
ftr-368	261	4	42	CARDINAL
ftr-368	262	1	mssp	PERSON
ftr-368	262	2	3	CARDINAL
ftr-368	262	3	3	CARDINAL
ftr-368	262	4	174	CARDINAL
ftr-368	262	5	florida	GPE
ftr-368	262	6	9:3	CARDINAL
ftr-368	263	1	irs	ORG
ftr-368	264	1	71-21	CARDINAL
ftr-368	269	1	jones	PERSON
ftr-368	270	1	jones	PERSON
ftr-368	271	1	section 3.3	LAW
ftr-368	271	2	jones	PERSON
ftr-368	272	1	jones	PERSON
ftr-368	273	1	jones	PERSON
ftr-368	274	1	section 3.5	LAW
ftr-368	275	1	jones	PERSON
ftr-368	275	2	jones	PERSON
ftr-368	276	1	jones	PERSON
ftr-368	278	1	irs	ORG
ftr-368	278	2	43	CARDINAL
ftr-368	279	1	3-3	CARDINAL
ftr-368	279	2	29	CARDINAL
ftr-368	279	3	640	CARDINAL
ftr-368	280	1	2008	DATE
ftr-368	281	1	175	CARDINAL
ftr-368	282	1	71	CARDINAL
ftr-368	285	1	200147032	DATE
ftr-368	285	2	november 26, 2001	DATE
ftr-368	288	1	irs	ORG
ftr-368	289	1	7121	DATE
ftr-368	291	1	barnett banks	ORG
ftr-368	291	2	florida, inc.	ORG
ftr-368	292	1	annual	DATE
ftr-368	293	1	71-21	DATE
ftr-368	295	1	irs	ORG
ftr-368	295	2	annual	DATE
ftr-368	295	3	signet banking corp.	ORG
ftr-368	296	1	commissioner,47	NORP
ftr-368	296	2	annual	DATE
ftr-368	297	1	71-21	DATE
ftr-368	299	1	annual	DATE
ftr-368	300	1	44	DATE
ftr-368	302	1	45	CARDINAL
ftr-368	302	2	106	CARDINAL
ftr-368	302	3	103	CARDINAL
ftr-368	302	4	116	CARDINAL
ftr-368	303	1	46	DATE
ftr-368	304	1	110	CARDINAL
ftr-368	305	1	47	CARDINAL
ftr-368	305	2	106 t.c	QUANTITY
ftr-368	305	3	117	CARDINAL
ftr-368	305	4	aff’d 118	ORG
ftr-368	305	5	239	CARDINAL
ftr-368	305	6	4th	ORDINAL
ftr-368	305	7	1997	DATE
ftr-368	306	1	48	CARDINAL
ftr-368	307	1	126	CARDINAL
ftr-368	308	1	176	CARDINAL
ftr-368	308	2	florida	GPE
ftr-368	308	3	9:3	CARDINAL
ftr-368	309	1	71	CARDINAL
ftr-368	309	2	american express co.	ORG
ftr-368	310	1	united states,49	GPE
ftr-368	312	1	269a	ORG
ftr-368	312	2	469(j)(2	CARDINAL
ftr-368	312	3	861(a)(3	CARDINAL
ftr-368	312	4	862(a)(3	CARDINAL
ftr-368	312	5	section 1.512(b)-1(c)(5	LAW
ftr-368	312	6	351	CARDINAL
ftr-368	312	7	721	CARDINAL
ftr-368	312	8	united states	GPE
ftr-368	313	1	2004-34	DATE
ftr-368	314	1	2004-34	DATE
ftr-368	315	1	71	CARDINAL
ftr-368	317	1	section 2.04	LAW
ftr-368	317	2	2004-34	DATE
ftr-368	317	3	section 4.01	LAW
ftr-368	317	4	2004-34	DATE
ftr-368	318	1	section 4.03 of 200434	LAW
ftr-368	321	1	8331053	DATE
ftr-368	321	2	april 29, 1983	DATE
ftr-368	321	3	first	ORDINAL
ftr-368	323	1	71	CARDINAL
ftr-368	325	1	49	DATE
ftr-368	326	1	262	CARDINAL
ftr-368	326	2	1376	CARDINAL
ftr-368	326	3	1381	CARDINAL
ftr-368	326	4	fed	ORG
ftr-368	326	5	cir. 2001	ORG
ftr-368	327	1	2008	DATE
ftr-368	328	1	177	CARDINAL
ftr-368	328	2	the university of oklahoma	ORG
ftr-368	330	1	section 451	LAW
ftr-368	330	2	2004-34	DATE
ftr-368	331	1	barnett	PERSON
ftr-368	331	2	under 200434	DATE
ftr-368	332	1	irs	ORG
ftr-368	332	2	annual	DATE
ftr-368	333	1	annual	DATE
ftr-368	334	1	section 4.03	LAW
ftr-368	334	2	2004-34	DATE
ftr-368	334	3	section 4.02 of	LAW
ftr-368	334	4	2004-34	DATE
ftr-368	335	1	2004-34	DATE
ftr-368	336	1	71	CARDINAL
ftr-368	336	2	8543004	DATE
ftr-368	337	1	71	CARDINAL
ftr-368	337	2	2004-34	DATE
ftr-368	338	1	50	CARDINAL
ftr-368	339	1	546	CARDINAL
ftr-368	340	1	1276	CARDINAL
ftr-368	340	2	1328	CARDINAL
ftr-368	340	3	okl	PERSON
ftr-368	340	4	1982	DATE
ftr-368	341	1	v. hendrickson	PERSON
ftr-368	341	2	316	CARDINAL
ftr-368	342	1	1277	CARDINAL
ftr-368	342	2	d.	NORP
ftr-368	342	3	1970	DATE
ftr-368	343	1	weiler & roberts	ORG
ftr-368	343	2	6	CARDINAL
ftr-368	343	3	434	CARDINAL
ftr-368	344	1	mssp	PERSON
ftr-368	344	2	3	CARDINAL
ftr-368	344	3	42	DATE
ftr-368	344	4	4	CARDINAL
ftr-368	345	1	51	CARDINAL
ftr-368	345	2	8543004	DATE
ftr-368	345	3	july 18, 1985	DATE
ftr-368	348	1	81-160	CARDINAL
ftr-368	348	2	1981	DATE
ftr-368	348	3	312	CARDINAL
ftr-368	348	4	52	CARDINAL
ftr-368	348	5	section 2.04	LAW
ftr-368	348	6	2004-34	DATE
ftr-368	349	1	71-21	DATE
ftr-368	350	1	2004-34	DATE
ftr-368	351	1	71-21	DATE
ftr-368	351	2	178	CARDINAL
ftr-368	351	3	florida	GPE
ftr-368	351	4	9:3	CARDINAL
ftr-368	355	1	the supreme court	ORG
ftr-368	355	2	indianapolis power &	ORG
ftr-368	358	1	artnell	ORG
ftr-368	358	2	the chicago white sox	ORG
ftr-368	358	3	7th	ORDINAL
ftr-368	360	1	”55	ORG
ftr-368	360	2	53	CARDINAL
ftr-368	361	1	schuyler moore	PERSON
ftr-368	361	2	¶ 1304	CARDINAL
ftr-368	362	1	54	CARDINAL
ftr-368	362	2	493	CARDINAL
ftr-368	362	3	203	CARDINAL
ftr-368	362	4	1990	DATE
ftr-368	363	1	raby & william l. raby	ORG
ftr-368	363	2	2001	DATE
ftr-368	363	3	164-88	CARDINAL
ftr-368	363	4	aug. 23, 2001	DATE
ftr-368	364	1	irs	ORG
ftr-368	365	1	feb. 1, 2006	DATE
ftr-368	366	1	55	CARDINAL
ftr-368	367	1	artnell	ORG
ftr-368	367	2	supra	PERSON
ftr-368	367	3	17	CARDINAL
ftr-368	367	4	984	CARDINAL
ftr-368	367	5	2008	DATE
ftr-368	368	1	179	CARDINAL
ftr-368	369	1	income.56	ORG
ftr-368	369	2	2002	DATE
ftr-368	369	3	tampa bay devil rays, ltd.	FAC
ftr-368	370	1	commissioner.57	ORG
ftr-368	370	2	1995	DATE
ftr-368	370	3	1996	DATE
ftr-368	370	4	season	DATE
ftr-368	370	5	1998	DATE
ftr-368	370	6	the inaugural year	DATE
ftr-368	371	1	1998	DATE
ftr-368	373	1	1998	DATE
ftr-368	373	2	section 446	LAW
ftr-368	374	1	the 1998 season	DATE
ftr-368	375	1	irs	ORG
ftr-368	376	1	200247035	DATE
ftr-368	376	2	august 16, 2002	DATE
ftr-368	377	1	three	CARDINAL
ftr-368	377	2	three years	DATE
ftr-368	379	1	irs	ORG
ftr-368	379	2	446	CARDINAL
ftr-368	379	3	451	CARDINAL
ftr-368	379	4	first	ORDINAL
ftr-368	380	1	one	CARDINAL
ftr-368	380	2	56	CARDINAL
ftr-368	381	1	irs	ORG
ftr-368	382	1	artnell	ORG
ftr-368	382	2	supra	PERSON
ftr-368	382	3	17	CARDINAL
ftr-368	382	4	22	CARDINAL
ftr-368	382	5	1662	DATE
ftr-368	387	1	t.c.	PERSON
ftr-368	387	2	2002-248	DATE
ftr-368	388	1	58	CARDINAL
ftr-368	389	1	19	DATE
ftr-368	390	1	25%	PERCENT
ftr-368	391	1	180	CARDINAL
ftr-368	391	2	florida	GPE
ftr-368	391	3	9:3	CARDINAL
ftr-368	392	1	section 451	LAW
ftr-368	393	1	section 1234(b	LAW
ftr-368	393	2	tickets.61	CARDINAL
ftr-368	393	3	section 1234(b	LAW
ftr-368	393	4	1234	CARDINAL
ftr-368	393	5	59	CARDINAL
ftr-368	394	1	moore	ORG
ftr-368	394	2	supra	PERSON
ftr-368	394	3	53	CARDINAL
ftr-368	395	1	moore	PERSON
ftr-368	397	1	7872	DATE
ftr-368	397	2	each year	DATE
ftr-368	398	1	60	CARDINAL
ftr-368	400	1	78-182	CARDINAL
ftr-368	400	2	1978-1	DATE
ftr-368	400	3	265	CARDINAL
ftr-368	400	4	61	CARDINAL
ftr-368	401	1	comm’r v. dill co.	ORG
ftr-368	401	2	294	CARDINAL
ftr-368	401	3	291	CARDINAL
ftr-368	401	4	3d	CARDINAL
ftr-368	401	5	1961	DATE
ftr-368	401	6	50,000	MONEY
ftr-368	401	7	five year	DATE
ftr-368	402	1	virginia	GPE
ftr-368	402	2	coal & coke co.	ORG
ftr-368	403	1	99	CARDINAL
ftr-368	403	2	919	CARDINAL
ftr-368	403	3	4th	ORDINAL
ftr-368	403	4	1938	DATE
ftr-368	406	1	58	CARDINAL
ftr-368	406	2	1958-1	DATE
ftr-368	406	3	279	CARDINAL
ftr-368	407	1	62	CARDINAL
ftr-368	408	1	virginia iron coal & coke co.	ORG
ftr-368	408	2	61	CARDINAL
ftr-368	412	1	78-182	CARDINAL
ftr-368	412	2	60	CARDINAL
ftr-368	412	3	63	CARDINAL
ftr-368	414	1	260	CARDINAL
ftr-368	414	2	489	CARDINAL
ftr-368	414	3	9th	ORDINAL
ftr-368	414	4	1958	DATE
ftr-368	415	1	57-40	CARDINAL
ftr-368	415	2	1957	DATE
ftr-368	415	3	266	CARDINAL
ftr-368	416	1	1234a	DATE
ftr-368	417	1	1997	DATE
ftr-368	419	1	105	CARDINAL
ftr-368	419	2	2008	DATE
ftr-368	420	1	181	CARDINAL
ftr-368	422	1	firstly	ORDINAL
ftr-368	423	1	option.64 second	GPE
ftr-368	424	1	section 1234(a	LAW
ftr-368	427	1	d.	NORP
ftr-368	428	1	71-21	DATE
ftr-368	431	1	1234a	DATE
ftr-368	433	1	64	CARDINAL
ftr-368	434	1	burnet v. logan	PERSON
ftr-368	434	2	283	CARDINAL
ftr-368	434	3	u.s.	GPE
ftr-368	434	4	404	CARDINAL
ftr-368	434	5	1931	DATE
ftr-368	436	1	58	CARDINAL
ftr-368	436	2	61	CARDINAL
ftr-368	438	1	stanley i. langbein	PERSON
ftr-368	438	2	4.06	CARDINAL
ftr-368	438	3	322	CARDINAL
ftr-368	438	4	warren, gorham & lamont 2001	ORG
ftr-368	440	1	182	CARDINAL
ftr-368	440	2	florida	GPE
ftr-368	441	1	9:3	CARDINAL
ftr-368	441	2	as many as three years	DATE
ftr-368	443	1	two	CARDINAL
ftr-368	443	2	years	DATE
ftr-368	448	1	71-21	DATE
ftr-368	448	2	2004-34	DATE
ftr-368	450	1	the supreme court	ORG
ftr-368	450	2	1971	DATE
ftr-368	450	3	2004	DATE
ftr-368	450	4	irs	ORG
ftr-368	451	1	one 65	DATE
ftr-368	452	1	gillis v. united states	PERSON
ftr-368	452	2	402	CARDINAL
ftr-368	452	3	501	CARDINAL
ftr-368	452	4	506	CARDINAL
ftr-368	452	5	5th	ORDINAL
ftr-368	452	6	1968	DATE
ftr-368	453	1	the year	DATE
ftr-368	454	1	later than the year	DATE
ftr-368	455	1	66	CARDINAL
ftr-368	456	1	artnell	ORG
ftr-368	456	2	boise cascade	ORG
ftr-368	456	3	supra	PERSON
ftr-368	456	4	29	CARDINAL
ftr-368	456	5	chesapeake financial corp v. commissioner	ORG
ftr-368	457	1	78 t.c	PERSON
ftr-368	457	2	869	CARDINAL
ftr-368	457	3	1982	DATE
ftr-368	458	1	67	CARDINAL
ftr-368	459	1	sys., inc.	ORG
ftr-368	459	2	v. united states	GPE
ftr-368	459	3	34	CARDINAL
ftr-368	459	4	2d 5427	DATE
ftr-368	459	5	n.d.	GPE
ftr-368	459	6	1974	DATE
ftr-368	459	7	more than two years	DATE
ftr-368	459	8	andy t.v. & appliances, inc.	PERSON
ftr-368	460	1	comm’r	CARDINAL
ftr-368	460	2	t.c.	ORG
ftr-368	460	3	1983	DATE
ftr-368	460	4	713	CARDINAL
ftr-368	461	1	comm’r	CARDINAL
ftr-368	461	2	t.c.	GPE
ftr-368	461	3	1978-226	DATE
ftr-368	462	1	29	CARDINAL
ftr-368	462	2	183	CARDINAL
ftr-368	462	3	today	DATE
ftr-368	463	1	”68	GPE
ftr-368	464	1	71-21	DATE
ftr-368	465	1	tam 200001006	DATE
ftr-368	468	1	71-21	DATE
ftr-368	468	2	the boise cascade	ORG
ftr-368	470	1	tam 200619023,69	ORG
ftr-368	470	2	artnell	ORG
ftr-368	471	1	71-21	DATE
ftr-368	472	1	section 5.01	LAW
ftr-368	473	1	71	CARDINAL
ftr-368	479	1	71-21	DATE
ftr-368	482	1	68	CARDINAL
ftr-368	483	1	gertzman	PERSON
ftr-368	483	2	7	CARDINAL
ftr-368	484	1	moore	PERSON
ftr-368	484	2	supra	PERSON
ftr-368	484	3	53	CARDINAL
ftr-368	484	4	61	DATE
ftr-368	484	5	artnell	ORG
ftr-368	484	6	boise cascade	ORG
ftr-368	485	1	69	CARDINAL
ftr-368	486	1	54	CARDINAL
ftr-368	487	1	184	CARDINAL
ftr-368	487	2	florida	GPE
ftr-368	487	3	9:3	CARDINAL
ftr-368	489	1	jones	PERSON
ftr-368	489	2	• one	CARDINAL
ftr-368	489	3	1	CARDINAL
ftr-368	489	4	42	DATE
ftr-368	489	5	12	CARDINAL
ftr-368	490	1	• one	CARDINAL
ftr-368	490	2	1	CARDINAL
ftr-368	491	1	• one	CARDINAL
ftr-368	491	2	1	CARDINAL
ftr-368	491	3	qwest	NORP
ftr-368	492	1	• one	CARDINAL
ftr-368	492	2	1	CARDINAL
ftr-368	492	3	2	CARDINAL
ftr-368	492	4	2	CARDINAL
ftr-368	492	5	qwest	NORP
ftr-368	496	1	one	CARDINAL
ftr-368	497	1	70	CARDINAL
ftr-368	498	1	gertzman	PERSON
ftr-368	498	2	7	CARDINAL
ftr-368	498	3	¶	CARDINAL
ftr-368	499	1	kelley & a.h	ORG
ftr-368	499	2	lieberman	PERSON
ftr-368	499	3	75	CARDINAL
ftr-368	499	4	3	CARDINAL
ftr-368	499	5	1997	DATE
ftr-368	500	1	kelley	PERSON
ftr-368	500	2	lieberman	PERSON
ftr-368	501	1	2008	DATE
ftr-368	502	1	185	CARDINAL
ftr-368	502	2	the last 100 years	DATE
ftr-368	502	3	two	CARDINAL
ftr-368	504	1	irs	ORG
ftr-368	506	1	irs	ORG
ftr-368	506	2	nearly 90%	PERCENT
ftr-368	508	1	pre-2004	DATE
ftr-368	508	2	71	CARDINAL
ftr-368	509	1	donald fehr	PERSON
ftr-368	509	2	mlb	ORG
ftr-368	509	3	zimbalist	GPE
ftr-368	509	4	2	CARDINAL
ftr-368	509	5	47	DATE
ftr-368	509	6	72	CARDINAL
ftr-368	510	1	irs	ORG
ftr-368	510	2	tnt 221-37	ORG
ftr-368	510	3	oct. 24, 2003	DATE
ftr-368	511	1	137	CARDINAL
ftr-368	512	1	73	CARDINAL
ftr-368	513	1	robert f. reilly	PERSON
ftr-368	513	2	oct. 2003	DATE
ftr-368	514	1	74	CARDINAL
ftr-368	516	1	the new york yankees	ORG
ftr-368	516	2	bronx	GPE
ftr-368	516	3	$930 million	MONEY
ftr-368	516	4	$866 million	MONEY
ftr-368	516	5	new york city	GPE
ftr-368	517	1	january 2009	DATE
ftr-368	517	2	yankees	ORG
ftr-368	517	3	an additional $370 million	MONEY
ftr-368	518	1	richard sandomir	PERSON
ftr-368	518	2	yankees	ORG
ftr-368	518	3	n.y.	GPE
ftr-368	518	4	jan. 14, 2009	DATE
ftr-368	519	1	bryan virasami	PERSON
ftr-368	519	2	newsday	ORG
ftr-368	519	3	apr. 11, 2006	DATE
ftr-368	520	1	186	CARDINAL
ftr-368	520	2	florida	GPE
ftr-368	521	1	9:3	CARDINAL
ftr-368	522	1	contracts.75	PERSON
ftr-368	523	1	1	CARDINAL
ftr-368	523	2	1993	DATE
ftr-368	523	3	section 197	LAW
ftr-368	523	4	15-year	DATE
ftr-368	523	5	section 167	LAW
ftr-368	524	1	section 1.167(a)-3	LAW
ftr-368	524	2	irs	ORG
ftr-368	525	1	section 1.167(a)-1(b	LAW
ftr-368	526	1	the 1920s	DATE
ftr-368	526	2	30s	DATE
ftr-368	527	1	one year	DATE
ftr-368	527	2	another year	DATE
ftr-368	529	1	supra	PERSON
ftr-368	529	2	2	CARDINAL
ftr-368	530	1	75	CARDINAL
ftr-368	531	1	stephen a. zorn	PERSON
ftr-368	531	2	4	CARDINAL
ftr-368	531	3	j. sport l. 337	PERSON
ftr-368	531	4	1994	DATE
ftr-368	532	1	76	DATE
ftr-368	533	1	houston chronicle publishing co.	ORG
ftr-368	533	2	united states	GPE
ftr-368	533	3	481	CARDINAL
ftr-368	533	4	1240	CARDINAL
ftr-368	533	5	5th	ORDINAL
ftr-368	533	6	1973	DATE
ftr-368	534	1	414	CARDINAL
ftr-368	534	2	1974	DATE
ftr-368	536	1	74-456	CARDINAL
ftr-368	536	2	1974-2	DATE
ftr-368	537	1	4055	CARDINAL
ftr-368	537	2	reg	CARDINAL
ftr-368	538	1	69	CARDINAL
ftr-368	539	1	163	CARDINAL
ftr-368	539	2	1928	DATE
ftr-368	539	3	reg	DATE
ftr-368	539	4	69	CARDINAL
ftr-368	539	5	163	CARDINAL
ftr-368	542	1	1.167(a)-3	CARDINAL
ftr-368	542	2	197	CARDINAL
ftr-368	542	3	aug. 10, 1993	DATE
ftr-368	543	1	77	DATE
ftr-368	544	1	first	ORDINAL
ftr-368	544	2	the taxable year	DATE
ftr-368	547	1	1.263(a)-2(a	CARDINAL
ftr-368	548	1	2008	DATE
ftr-368	549	1	187	CARDINAL
ftr-368	549	2	the option year	DATE
ftr-368	550	1	first	ORDINAL
ftr-368	550	2	1935	DATE
ftr-368	550	3	chicago	GPE
ftr-368	550	4	78	DATE
ftr-368	551	1	the late 1800s	DATE
ftr-368	552	1	supreme court	ORG
ftr-368	552	2	259	CARDINAL
ftr-368	552	3	200	CARDINAL
ftr-368	553	1	many years	DATE
ftr-368	554	1	1975	DATE
ftr-368	554	2	two	CARDINAL
ftr-368	555	1	eighth	ORDINAL
ftr-368	556	1	79	CARDINAL
ftr-368	557	1	1933-197	CARDINAL
ftr-368	557	2	1933	DATE
ftr-368	557	3	aff’d per curiam	ORG
ftr-368	557	4	74	CARDINAL
ftr-368	557	5	1010	DATE
ftr-368	557	6	7th	ORDINAL
ftr-368	557	7	1935	DATE
ftr-368	558	1	as early as the 1920s	DATE
ftr-368	559	1	chicago national league	ORG
ftr-368	560	1	chicago national league	ORG
ftr-368	561	1	first	ORDINAL
ftr-368	561	2	dallas athletic ass’n	ORG
ftr-368	562	1	8 b.t.a	QUANTITY
ftr-368	562	2	1036	CARDINAL
ftr-368	562	3	1927	DATE
ftr-368	562	4	one	CARDINAL
ftr-368	563	1	chicago national league	ORG
ftr-368	565	1	pittsburgh athletic co.	ORG
ftr-368	565	2	27	CARDINAL
ftr-368	565	3	1074, 1076 (	DATE
ftr-368	565	4	1933	DATE
ftr-368	565	5	a single year	DATE
ftr-368	565	6	the renewal year	DATE
ftr-368	566	1	third	ORDINAL
ftr-368	566	2	72	CARDINAL
ftr-368	566	3	883	CARDINAL
ftr-368	566	4	884	CARDINAL
ftr-368	566	5	3d	CARDINAL
ftr-368	566	6	1934	DATE
ftr-368	567	1	kansas	GPE
ftr-368	567	2	american	NORP
ftr-368	567	3	assoc	GPE
ftr-368	568	1	baseball co.	ORG
ftr-368	568	2	75	CARDINAL
ftr-368	568	3	600	CARDINAL
ftr-368	568	4	1935	DATE
ftr-368	569	1	pittsburgh athletic co.	ORG
ftr-368	569	2	chicago national league	ORG
ftr-368	569	3	kansas city	GPE
ftr-368	569	4	american	NORP
ftr-368	569	5	assoc	GPE
ftr-368	570	1	baseball co.	ORG
ftr-368	570	2	irs	ORG
ftr-368	570	3	two	CARDINAL
ftr-368	570	4	2932	CARDINAL
ftr-368	570	5	4078	CARDINAL
ftr-368	570	6	1952-1	DATE
ftr-368	570	7	39	CARDINAL
ftr-368	571	1	188	CARDINAL
ftr-368	571	2	florida	GPE
ftr-368	572	1	9:3	CARDINAL
ftr-368	572	2	thirty	CARDINAL
ftr-368	575	1	54-441,80	QUANTITY
ftr-368	575	2	irs	ORG
ftr-368	575	3	first	ORDINAL
ftr-368	577	1	one-year	DATE
ftr-368	578	1	54	CARDINAL
ftr-368	578	2	the year	DATE
ftr-368	580	1	54	CARDINAL
ftr-368	582	1	67-379,82	TIME
ftr-368	583	1	1-year	DATE
ftr-368	583	2	annual	DATE
ftr-368	585	1	71	CARDINAL
ftr-368	587	1	irs	ORG
ftr-368	589	1	67-379	CARDINAL
ftr-368	589	2	82	CARDINAL
ftr-368	589	3	80	CARDINAL
ftr-368	590	1	1954-2	DATE
ftr-368	590	2	101	CARDINAL
ftr-368	590	3	81	CARDINAL
ftr-368	593	1	leslie s. klinger	PERSON
ftr-368	593	2	39	CARDINAL
ftr-368	594	1	276	CARDINAL
ftr-368	594	2	277	CARDINAL
ftr-368	594	3	1973	DATE
ftr-368	595	1	82	CARDINAL
ftr-368	595	2	1967-2	DATE
ftr-368	595	3	127	CARDINAL
ftr-368	596	1	83	CARDINAL
ftr-368	597	1	1971-1	DATE
ftr-368	598	1	189	CARDINAL
ftr-368	598	2	millions	CARDINAL
ftr-368	599	1	the 1950s and 1960s	DATE
ftr-368	600	1	major league sports	ORG
ftr-368	600	2	1959	DATE
ftr-368	600	3	1975.85	CARDINAL
ftr-368	601	1	1974	DATE
ftr-368	601	2	114	CARDINAL
ftr-368	601	3	just 42	CARDINAL
ftr-368	601	4	1959.86	CARDINAL
ftr-368	602	1	one	CARDINAL
ftr-368	603	1	the mid 1970s	DATE
ftr-368	604	1	laird	PERSON
ftr-368	604	2	over 90%	PERCENT
ftr-368	605	1	laird	PERSON
ftr-368	605	2	the s corporation	ORG
ftr-368	605	3	atlanta	GPE
ftr-368	605	4	1966	DATE
ftr-368	606	1	$8.5 million	MONEY
ftr-368	606	2	cbs	ORG
ftr-368	606	3	42	CARDINAL
ftr-368	606	4	75-mile	QUANTITY
ftr-368	606	5	$7.7 million	MONEY
ftr-368	606	6	91%	PERCENT
ftr-368	607	1	laird	PERSON
ftr-368	607	2	irs	ORG
ftr-368	607	3	approximately 130	CARDINAL
ftr-368	607	4	84	CARDINAL
ftr-368	608	1	zorn	ORG
ftr-368	608	2	supra	PERSON
ftr-368	608	3	75	CARDINAL
ftr-368	608	4	345	CARDINAL
ftr-368	608	5	351	CARDINAL
ftr-368	608	6	85	CARDINAL
ftr-368	609	1	351	CARDINAL
ftr-368	610	1	steven braun & michael pusey	ORG
ftr-368	610	2	7	CARDINAL
ftr-368	610	3	196	CARDINAL
ftr-368	610	4	1976	DATE
ftr-368	610	5	1976	DATE
ftr-368	611	1	86	CARDINAL
ftr-368	612	1	zorn	ORG
ftr-368	612	2	supra	PERSON
ftr-368	612	3	75	CARDINAL
ftr-368	612	4	351	CARDINAL
ftr-368	612	5	richard a. koch	PERSON
ftr-368	613	1	utah	GPE
ftr-368	613	2	1974	DATE
ftr-368	613	3	utah	GPE
ftr-368	613	4	l. rev	PERSON
ftr-368	613	5	556	CARDINAL
ftr-368	613	6	1974	DATE
ftr-368	614	1	87	CARDINAL
ftr-368	616	1	391	CARDINAL
ftr-368	616	2	f. supp	PERSON
ftr-368	617	1	656	CARDINAL
ftr-368	617	2	ga	ORG
ftr-368	617	3	1975	DATE
ftr-368	617	4	aff’d 556 f.2d 1224	MONEY
ftr-368	617	5	5th	ORDINAL
ftr-368	617	6	1977	DATE
ftr-368	618	1	89	CARDINAL
ftr-368	619	1	659	CARDINAL
ftr-368	619	2	190	CARDINAL
ftr-368	619	3	florida	GPE
ftr-368	621	1	9:3	CARDINAL
ftr-368	623	1	laird	PERSON
ftr-368	624	1	$3.03 million	MONEY
ftr-368	625	1	laird	PERSON
ftr-368	625	2	first	ORDINAL
ftr-368	625	3	1970	DATE
ftr-368	625	4	the seattle pilots	ORG
ftr-368	625	5	american league baseball	ORG
ftr-368	625	6	milwaukee	GPE
ftr-368	626	1	$10.2 million	MONEY
ftr-368	626	2	$10.8 million	MONEY
ftr-368	627	1	milwaukee	GPE
ftr-368	627	2	milwaukee	GPE
ftr-368	628	1	seventh	ORDINAL
ftr-368	628	2	90	CARDINAL
ftr-368	629	1	s. barksdale penick	PERSON
ftr-368	629	2	6	CARDINAL
ftr-368	631	1	l. j. 423	PERSON
ftr-368	631	2	430	CARDINAL
ftr-368	631	3	1984	DATE
ftr-368	632	1	“millions of dollars	MONEY
ftr-368	633	1	the house select committee	ORG
ftr-368	633	2	94th	LAW
ftr-368	634	1	270	CARDINAL
ftr-368	634	2	2d	DATE
ftr-368	635	1	1976	DATE
ftr-368	636	1	91	CARDINAL
ftr-368	637	1	weill	PERSON
ftr-368	637	2	half	CARDINAL
ftr-368	637	3	53	CARDINAL
ftr-368	637	4	581	CARDINAL
ftr-368	637	5	584	CARDINAL
ftr-368	637	6	1975	DATE
ftr-368	638	1	laird	PERSON
ftr-368	638	2	supra	PERSON
ftr-368	638	3	88	CARDINAL
ftr-368	638	4	659	CARDINAL
ftr-368	638	5	669	CARDINAL
ftr-368	639	1	america, inc.	ORG
ftr-368	639	2	70	CARDINAL
ftr-368	639	3	817	CARDINAL
ftr-368	639	4	1978	DATE
ftr-368	639	5	649	CARDINAL
ftr-368	639	6	707	CARDINAL
ftr-368	639	7	9th	ORDINAL
ftr-368	639	8	1981	DATE
ftr-368	639	9	first	ORDINAL
ftr-368	639	10	the seattle supersonics	ORG
ftr-368	639	11	the national basketball association	ORG
ftr-368	640	1	91%	PERCENT
ftr-368	640	2	28.6%	PERCENT
ftr-368	641	1	93	CARDINAL
ftr-368	642	1	565	CARDINAL
ftr-368	642	2	f. supp	PERSON
ftr-368	643	1	524	CARDINAL
ftr-368	643	2	1983	DATE
ftr-368	644	1	94	CARDINAL
ftr-368	645	1	525	CARDINAL
ftr-368	646	1	only $500,000	MONEY
ftr-368	647	1	95	CARDINAL
ftr-368	648	1	535	CARDINAL
ftr-368	649	1	191	CARDINAL
ftr-368	649	2	ken	PERSON
ftr-368	649	3	opinion.96	PERSON
ftr-368	649	4	1999	DATE
ftr-368	649	5	contracts.98	PERSON
ftr-368	649	6	five years	DATE
ftr-368	650	1	congress	ORG
ftr-368	650	2	section 1056	LAW
ftr-368	650	3	the tax reform act of	LAW
ftr-368	650	4	1976.100	CARDINAL
ftr-368	650	5	more than 50%	PERCENT
ftr-368	652	1	senate	ORG
ftr-368	652	2	$5 million	MONEY
ftr-368	652	3	tam 96	DATE
ftr-368	653	1	v. united states	PERSON
ftr-368	653	2	740 f.2d	MONEY
ftr-368	653	3	572	CARDINAL
ftr-368	653	4	7th	ORDINAL
ftr-368	653	5	1984	DATE
ftr-368	654	1	bauer	PERSON
ftr-368	656	1	milwaukee	GPE
ftr-368	657	1	740	CARDINAL
ftr-368	657	2	580	CARDINAL
ftr-368	658	1	97	CARDINAL
ftr-368	658	2	william h. baker	PERSON
ftr-368	658	3	the 21st century	DATE
ftr-368	658	4	9	CARDINAL
ftr-368	659	1	287	CARDINAL
ftr-368	659	2	287	CARDINAL
ftr-368	659	3	1999	DATE
ftr-368	660	1	98	CARDINAL
ftr-368	661	1	zorn	ORG
ftr-368	661	2	supra	PERSON
ftr-368	661	3	75	CARDINAL
ftr-368	661	4	389	CARDINAL
ftr-368	662	1	99	CARDINAL
ftr-368	663	1	one	CARDINAL
ftr-368	665	1	100	CARDINAL
ftr-368	665	2	1976	DATE
ftr-368	667	1	94	CARDINAL
ftr-368	667	2	212(a)(1	CARDINAL
ftr-368	668	1	section 1056	LAW
ftr-368	668	2	american	NORP
ftr-368	668	3	2004	DATE
ftr-368	670	1	108	CARDINAL
ftr-368	671	1	101	CARDINAL
ftr-368	672	1	1056	CARDINAL
ftr-368	673	1	first	ORDINAL
ftr-368	673	2	1056	CARDINAL
ftr-368	673	3	one	CARDINAL
ftr-368	674	1	p.d.b. sports	GPE
ftr-368	675	1	109	CARDINAL
ftr-368	675	2	423	CARDINAL
ftr-368	675	3	1987	DATE
ftr-368	675	4	61%	PERCENT
ftr-368	675	5	nfl	ORG
ftr-368	675	6	denver broncos	PERSON
ftr-368	676	1	192	CARDINAL
ftr-368	676	2	florida	GPE
ftr-368	677	1	9:3 9617001	DATE
ftr-368	677	2	april 26, 1996	DATE
ftr-368	678	1	section 1056	LAW
ftr-368	679	1	1976	DATE
ftr-368	679	2	section 1245(a)(4	LAW
ftr-368	680	1	congress	ORG
ftr-368	680	2	section 1056	LAW
ftr-368	681	1	senate	ORG
ftr-368	681	2	section 1056	LAW
ftr-368	681	3	section 1056	LAW
ftr-368	682	1	the boston red sox	ORG
ftr-368	682	2	2002	DATE
ftr-368	682	3	$700 million	MONEY
ftr-368	682	4	$350 million	MONEY
ftr-368	683	1	$70 million	MONEY
ftr-368	683	2	the next five	DATE
ftr-368	683	3	743	CARDINAL
ftr-368	684	1	1056	CARDINAL
ftr-368	685	1	1056	CARDINAL
ftr-368	686	1	approximately $36 million	MONEY
ftr-368	686	2	$6 million	MONEY
ftr-368	687	1	congress	ORG
ftr-368	687	2	treasury	ORG
ftr-368	687	3	subchapter k	PERSON
ftr-368	688	1	jasper l. cummings	PERSON
ftr-368	688	2	robert p. hanson	PERSON
ftr-368	688	3	american	NORP
ftr-368	688	4	2004	DATE
ftr-368	688	5	¶ 5.02	CARDINAL
ftr-368	688	6	warren gorham & lamont 2005	ORG
ftr-368	689	1	1056	CARDINAL
ftr-368	690	1	102	CARDINAL
ftr-368	691	1	1976	DATE
ftr-368	691	2	100	CARDINAL
ftr-368	691	3	dec. 31, 1975	DATE
ftr-368	693	1	103	CARDINAL
ftr-368	694	1	s.	PERSON
ftr-368	696	1	94-938	TIME
ftr-368	696	2	94th	LAW
ftr-368	697	1	90	CARDINAL
ftr-368	697	2	2d	DATE
ftr-368	698	1	1976	DATE
ftr-368	698	2	1976-3	DATE
ftr-368	698	3	3	CARDINAL
ftr-368	699	1	128	CARDINAL
ftr-368	699	2	104	ORG
ftr-368	700	1	1056	CARDINAL
ftr-368	700	2	between three and six years	CARDINAL
ftr-368	701	1	2008	DATE
ftr-368	701	2	193	CARDINAL
ftr-368	702	1	$130 million	MONEY
ftr-368	702	2	tampa bay devil rays	FAC
ftr-368	702	3	approximately $75 million	MONEY
ftr-368	702	4	35	CARDINAL
ftr-368	702	5	2	CARDINAL
ftr-368	703	1	irs	ORG
ftr-368	704	1	54	CARDINAL
ftr-368	706	1	mssp	NORP
ftr-368	706	2	3	CARDINAL
ftr-368	706	3	9	CARDINAL
ftr-368	706	4	105	CARDINAL
ftr-368	707	1	57	CARDINAL
ftr-368	707	2	1538	DATE
ftr-368	708	1	106	CARDINAL
ftr-368	709	1	nathan r. scott	PERSON
ftr-368	709	2	39	CARDINAL
ftr-368	710	1	37	CARDINAL
ftr-368	710	2	58	CARDINAL
ftr-368	710	3	klinger	PERSON
ftr-368	710	4	supra	PERSON
ftr-368	710	5	81	CARDINAL
ftr-368	710	6	277	CARDINAL
ftr-368	711	1	107	CARDINAL
ftr-368	712	1	zorn	ORG
ftr-368	712	2	supra	PERSON
ftr-368	712	3	75	CARDINAL
ftr-368	712	4	pre-2004	EVENT
ftr-368	713	1	gerald w. scully	PERSON
ftr-368	713	2	130	CARDINAL
ftr-368	713	3	1989	DATE
ftr-368	714	1	klinger	PERSON
ftr-368	714	2	supra	PERSON
ftr-368	714	3	81	CARDINAL
ftr-368	714	4	108	CARDINAL
ftr-368	715	1	zorn	ORG
ftr-368	715	2	supra	PERSON
ftr-368	715	3	75	CARDINAL
ftr-368	715	4	379	CARDINAL
ftr-368	716	1	109	CARDINAL
ftr-368	717	1	162	CARDINAL
ftr-368	718	1	supra	PERSON
ftr-368	718	2	93	CARDINAL
ftr-368	718	3	528	CARDINAL
ftr-368	718	4	the first five years	DATE
ftr-368	719	1	zorn	ORG
ftr-368	719	2	supra	PERSON
ftr-368	719	3	75	CARDINAL
ftr-368	719	4	392	CARDINAL
ftr-368	720	1	194	CARDINAL
ftr-368	720	2	florida	GPE
ftr-368	722	1	9:3	CARDINAL
ftr-368	723	1	the 1980s	DATE
ftr-368	724	1	1974	DATE
ftr-368	724	2	only five	CARDINAL
ftr-368	724	3	27	CARDINAL
ftr-368	724	4	pittsburgh	GPE
ftr-368	724	5	between 1986 and 1991	DATE
ftr-368	725	1	$6 million	MONEY
ftr-368	725	2	1986	DATE
ftr-368	725	3	$15.5 million	MONEY
ftr-368	725	4	1990	DATE
ftr-368	726	1	stephen zorn	PERSON
ftr-368	727	1	zorn	ORG
ftr-368	729	1	irs	ORG
ftr-368	729	2	laird	PERSON
ftr-368	730	1	110	CARDINAL
ftr-368	731	1	weiler & roberts	ORG
ftr-368	731	2	6	CARDINAL
ftr-368	731	3	632	CARDINAL
ftr-368	731	4	victor kiam	PERSON
ftr-368	731	5	the new england patriots	ORG
ftr-368	731	6	1988	DATE
ftr-368	731	7	$85 million	MONEY
ftr-368	732	1	four years	DATE
ftr-368	733	1	1992	DATE
ftr-368	733	2	jim orthwein	PERSON
ftr-368	733	3	an estimated $105 million	MONEY
ftr-368	733	4	three seasons	DATE
ftr-368	733	5	1995	DATE
ftr-368	733	6	robert kraft	PERSON
ftr-368	733	7	$160 million	MONEY
ftr-368	734	1	weiler	ORG
ftr-368	734	2	zorn	ORG
ftr-368	735	1	whitey herzog	PERSON
ftr-368	735	2	kansas city	GPE
ftr-368	735	3	ewing kauffman	PERSON
ftr-368	735	4	$1.8 million	MONEY
ftr-368	735	5	1985 season	DATE
ftr-368	735	6	two million	CARDINAL
ftr-368	737	1	zimbalist	PERSON
ftr-368	737	2	2	CARDINAL
ftr-368	737	3	72	DATE
ftr-368	738	1	86	CARDINAL
ftr-368	739	1	111	CARDINAL
ftr-368	740	1	u.s. news & world	ORG
ftr-368	740	2	aug. 12, 1974	DATE
ftr-368	740	3	51	CARDINAL
ftr-368	740	4	112	CARDINAL
ftr-368	741	1	zimbalist	PERSON
ftr-368	741	2	2	CARDINAL
ftr-368	741	3	69	CARDINAL
ftr-368	741	4	113	CARDINAL
ftr-368	742	1	zorn	ORG
ftr-368	742	2	supra	PERSON
ftr-368	742	3	75	CARDINAL
ftr-368	742	4	364-65	CARDINAL
ftr-368	743	1	zimbalist	NORP
ftr-368	743	2	2	CARDINAL
ftr-368	743	3	35	DATE
ftr-368	746	1	195	CARDINAL
ftr-368	747	1	laird	PERSON
ftr-368	747	2	irs	ORG
ftr-368	754	1	the mid-1970s	DATE
ftr-368	754	2	andrew zimbalist	PERSON
ftr-368	754	3	1989.118	CARDINAL
ftr-368	754	4	six	CARDINAL
ftr-368	754	5	114	CARDINAL
ftr-368	755	1	boe v. comm’r	PERSON
ftr-368	755	2	35	CARDINAL
ftr-368	755	3	720	CARDINAL
ftr-368	755	4	1961	DATE
ftr-368	755	5	aff’d 307 f.2d	MONEY
ftr-368	755	6	339	CARDINAL
ftr-368	755	7	9th	ORDINAL
ftr-368	755	8	1962	DATE
ftr-368	755	9	first	ORDINAL
ftr-368	755	10	92	CARDINAL
ftr-368	755	11	845	CARDINAL
ftr-368	758	1	115	CARDINAL
ftr-368	759	1	laird	PERSON
ftr-368	759	2	supra	PERSON
ftr-368	759	3	88	CARDINAL
ftr-368	759	4	1237	CARDINAL
ftr-368	760	1	116	CARDINAL
ftr-368	761	1	1233	CARDINAL
ftr-368	762	1	117	CARDINAL
ftr-368	762	2	zorn	ORG
ftr-368	762	3	supra	PERSON
ftr-368	762	4	75	CARDINAL
ftr-368	762	5	383	CARDINAL
ftr-368	763	1	zorn	ORG
ftr-368	763	2	irs	ORG
ftr-368	763	3	183	CARDINAL
ftr-368	763	4	118	CARDINAL
ftr-368	764	1	zimbalist	PERSON
ftr-368	764	2	2	CARDINAL
ftr-368	764	3	90-92	CARDINAL
ftr-368	765	1	gerald scully	PERSON
ftr-368	766	1	196	CARDINAL
ftr-368	766	2	florida	GPE
ftr-368	767	1	9:3	CARDINAL
ftr-368	768	1	fewer than three years	DATE
ftr-368	769	1	irs	ORG
ftr-368	769	2	cases.119	PERSON
ftr-368	769	3	irs	ORG
ftr-368	769	4	the years	DATE
ftr-368	770	1	3	CARDINAL
ftr-368	770	2	section 197	LAW
ftr-368	770	3	section 197	LAW
ftr-368	770	4	1993	DATE
ftr-368	771	1	fifteen years	DATE
ftr-368	772	1	section 168	LAW
ftr-368	772	2	section 167	LAW
ftr-368	773	1	1993	DATE
ftr-368	773	2	irs	ORG
ftr-368	774	1	first	ORDINAL
ftr-368	775	1	section 197	LAW
ftr-368	775	2	congress	ORG
ftr-368	776	1	section 197	LAW
ftr-368	776	2	section 197	LAW
ftr-368	776	3	180 months	DATE
ftr-368	776	4	the month	DATE
ftr-368	777	1	scully	PERSON
ftr-368	778	1	119	CARDINAL
ftr-368	783	1	1.897-1(o)(3	CARDINAL
ftr-368	784	1	120	CARDINAL
ftr-368	787	1	103	CARDINAL
ftr-368	787	2	1993	DATE
ftr-368	788	1	121	CARDINAL
ftr-368	789	1	111	CARDINAL
ftr-368	789	2	103rd cong.	ORG
ftr-368	790	1	760	CARDINAL
ftr-368	790	2	1st	ORDINAL
ftr-368	791	1	1993	DATE
ftr-368	792	1	122	CARDINAL
ftr-368	793	1	2007	DATE
ftr-368	793	2	3970	CARDINAL
ftr-368	793	3	3402	DATE
ftr-368	793	4	2007	DATE
ftr-368	793	5	charles rangel	PERSON
ftr-368	793	6	15 to 20 years	DATE
ftr-368	796	1	2008	DATE
ftr-368	797	1	197	CARDINAL
ftr-368	797	2	15-year	DATE
ftr-368	797	3	197	CARDINAL
ftr-368	797	4	section 162	LAW
ftr-368	797	5	section 197	LAW
ftr-368	797	6	section 162	LAW
ftr-368	798	1	section 197	LAW
ftr-368	798	2	two	CARDINAL
ftr-368	801	1	irs	ORG
ftr-368	802	1	the supreme court	ORG
ftr-368	802	2	newark	GPE
ftr-368	802	3	ledger co.	ORG
ftr-368	802	4	united states,126	ORG
ftr-368	803	1	newark	GPE
ftr-368	803	2	123	CARDINAL
ftr-368	804	1	ronald e. creamer &	PERSON
ftr-368	804	2	emily s. mcmahon	PERSON
ftr-368	804	3	3.03	CARDINAL
ftr-368	804	4	warren, gorham & lamont 2003).	ORG
ftr-368	805	1	124	CARDINAL
ftr-368	808	1	1.197-2(a)(3	CARDINAL
ftr-368	809	1	boris i. bittker & lawrence lokken	ORG
ftr-368	809	2	¶ 23.4	CARDINAL
ftr-368	809	3	warren, gorham & lamont 2003	ORG
ftr-368	810	1	125	CARDINAL
ftr-368	813	1	1.167(a)-3	CARDINAL
ftr-368	814	1	supra	PERSON
ftr-368	814	2	76	DATE
ftr-368	815	1	126	CARDINAL
ftr-368	816	1	507	CARDINAL
ftr-368	816	2	546	CARDINAL
ftr-368	816	3	1993	DATE
ftr-368	817	1	127	CARDINAL
ftr-368	818	1	555-56	MONEY
ftr-368	818	2	& mcmahon	PERSON
ftr-368	818	3	12.4	CARDINAL
ftr-368	818	4	10-12	CARDINAL
ftr-368	818	5	1988	DATE
ftr-368	819	1	the supreme court	ORG
ftr-368	819	2	newark	GPE
ftr-368	821	1	74-456	CARDINAL
ftr-368	821	2	1974-2	DATE
ftr-368	821	3	198	CARDINAL
ftr-368	821	4	florida	GPE
ftr-368	823	1	9:3	CARDINAL
ftr-368	824	1	congress	ORG
ftr-368	824	2	section 197	LAW
ftr-368	825	1	congress	ORG
ftr-368	825	2	section 197	LAW
ftr-368	826	1	section 197	LAW
ftr-368	827	1	section 197	LAW
ftr-368	828	1	irs	ORG
ftr-368	828	2	the 1990s	DATE
ftr-368	829	1	section 167	LAW
ftr-368	830	1	section 167	LAW
ftr-368	830	2	section 1060	LAW
ftr-368	830	3	section 1056.130	DATE
ftr-368	830	4	irs	ORG
ftr-368	831	1	irs	ORG
ftr-368	831	2	section 1056	LAW
ftr-368	831	3	irs	ORG
ftr-368	832	1	128	CARDINAL
ftr-368	834	1	100	CARDINAL
ftr-368	834	2	886	CARDINAL
ftr-368	834	3	129	CARDINAL
ftr-368	835	1	213	CARDINAL
ftr-368	836	1	682	CARDINAL
ftr-368	836	2	1st	ORDINAL
ftr-368	837	1	1993	DATE
ftr-368	837	2	section 197	LAW
ftr-368	838	1	197	CARDINAL
ftr-368	838	2	1056	CARDINAL
ftr-368	839	1	130	CARDINAL
ftr-368	840	1	mssp	PERSON
ftr-368	840	2	3	CARDINAL
ftr-368	840	3	10-5	CARDINAL
ftr-368	841	1	irs	ORG
ftr-368	842	1	2008	DATE
ftr-368	843	1	199	CARDINAL
ftr-368	843	2	between 1993 and 2004	DATE
ftr-368	844	1	fsa	GPE
ftr-368	844	2	200142007	DATE
ftr-368	844	3	july 3, 2001	DATE
ftr-368	847	1	irs	ORG
ftr-368	847	2	section 167	LAW
ftr-368	852	1	fsa	ORG
ftr-368	854	1	first	ORDINAL
ftr-368	854	2	mccarthy	PERSON
ftr-368	855	1	newark	GPE
ftr-368	855	2	morning	TIME
ftr-368	857	1	131	CARDINAL
ftr-368	858	1	10-6	CARDINAL
ftr-368	858	2	132	CARDINAL
ftr-368	859	1	fsa	ORG
ftr-368	859	2	200142007	DATE
ftr-368	859	3	july 3, 2001	DATE
ftr-368	859	4	richmond television corp.	ORG
ftr-368	860	1	v. united states	GPE
ftr-368	860	2	354	CARDINAL
ftr-368	860	3	410	CARDINAL
ftr-368	860	4	412	CARDINAL
ftr-368	860	5	4th	ORDINAL
ftr-368	860	6	1965	DATE
ftr-368	861	1	133	CARDINAL
ftr-368	862	1	supra	PERSON
ftr-368	862	2	88	CARDINAL
ftr-368	863	1	134	CARDINAL
ftr-368	864	1	92	CARDINAL
ftr-368	864	2	135	CARDINAL
ftr-368	864	3	807	CARDINAL
ftr-368	864	4	1306	DATE
ftr-368	864	5	6th	ORDINAL
ftr-368	864	6	1986	DATE
ftr-368	865	1	136	CARDINAL
ftr-368	866	1	nov. 1, 2002	DATE
ftr-368	866	2	brian cornell	PERSON
ftr-368	867	1	al.	PERSON
ftr-368	867	2	96	CARDINAL
ftr-368	867	3	2	CARDINAL
ftr-368	867	4	feb. 2002	DATE
ftr-368	868	1	200	CARDINAL
ftr-368	868	2	florida	GPE
ftr-368	868	3	9:3	CARDINAL
ftr-368	868	4	section 197(e)(6	LAW
ftr-368	869	1	section 197	LAW
ftr-368	870	1	section 197(e)(6	LAW
ftr-368	871	1	third	ORDINAL
ftr-368	871	2	section 197	LAW
ftr-368	871	3	the 1990s	DATE
ftr-368	871	4	early 2000s	DATE
ftr-368	872	1	irs	ORG
ftr-368	872	2	2003	DATE
ftr-368	872	3	irs	ORG
ftr-368	873	1	non-amortizable league	ORG
ftr-368	873	2	irs	ORG
ftr-368	875	1	60%	PERCENT
ftr-368	875	2	5.5%	PERCENT
ftr-368	875	3	$200 million	MONEY
ftr-368	875	4	$20 million	MONEY
ftr-368	876	1	$180 million	MONEY
ftr-368	876	2	137	CARDINAL
ftr-368	877	1	200244019	DATE
ftr-368	877	2	136	CARDINAL
ftr-368	878	1	138	CARDINAL
ftr-368	878	2	2003	DATE
ftr-368	878	3	221	CARDINAL
ftr-368	878	4	oct. 24, 2003	DATE
ftr-368	879	1	139	CARDINAL
ftr-368	880	1	between four and five years	CARDINAL
ftr-368	880	2	approximately 55%	PERCENT
ftr-368	881	1	60%	PERCENT
ftr-368	882	1	60%	PERCENT
ftr-368	882	2	60%	PERCENT
ftr-368	883	1	2004	DATE
ftr-368	884	1	2003	DATE
ftr-368	884	2	221	CARDINAL
ftr-368	884	3	6	DATE
ftr-368	884	4	17	DATE
ftr-368	884	5	oct. 24, 2003	DATE
ftr-368	885	1	2008	DATE
ftr-368	886	1	201	CARDINAL
ftr-368	886	2	$38 million	MONEY
ftr-368	887	1	$142 million	MONEY
ftr-368	887	2	$15 million	MONEY
ftr-368	887	3	$115 million	MONEY
ftr-368	887	4	$12 million	MONEY
ftr-368	888	1	first	ORDINAL
ftr-368	888	2	$15 million	MONEY
ftr-368	889	1	$127 million	MONEY
ftr-368	890	1	112,558,000,140	MONEY
ftr-368	890	2	62.31%	PERCENT
ftr-368	890	3	$180 million	MONEY
ftr-368	891	1	60%	PERCENT
ftr-368	891	2	$127 million	MONEY
ftr-368	892	1	3.85%	PERCENT
ftr-368	892	2	2.31	CARDINAL
ftr-368	892	3	above 60%	PERCENT
ftr-368	892	4	3.85%	PERCENT
ftr-368	892	5	$127 million	MONEY
ftr-368	892	6	4,708,233	MONEY
ftr-368	893	1	american	NORP
ftr-368	893	2	2004	DATE
ftr-368	893	3	congress	ORG
ftr-368	893	4	2004	DATE
ftr-368	893	5	section 197	LAW
ftr-368	893	6	october 22	DATE
ftr-368	893	7	15-year	DATE
ftr-368	893	8	section 197	LAW
ftr-368	894	1	the house committee report	ORG
ftr-368	894	2	section 886	LAW
ftr-368	895	1	197	CARDINAL
ftr-368	895	2	140	CARDINAL
ftr-368	896	1	5.5%	PERCENT
ftr-368	896	2	3.29 years	DATE
ftr-368	896	3	season	DATE
ftr-368	896	4	21 years	DATE
ftr-368	896	5	5.5 years	DATE
ftr-368	896	6	2.5 years	DATE
ftr-368	896	7	2 years	DATE
ftr-368	897	1	d.	NORP
ftr-368	897	2	1	CARDINAL
ftr-368	897	3	141	CARDINAL
ftr-368	899	1	100	CARDINAL
ftr-368	899	2	886	CARDINAL
ftr-368	900	1	202	CARDINAL
ftr-368	900	2	florida	GPE
ftr-368	901	1	9:3	CARDINAL
ftr-368	903	1	the house committee relating	ORG
ftr-368	903	2	2004	DATE
ftr-368	903	3	irs	ORG
ftr-368	904	1	section 168	LAW
ftr-368	904	2	section 197	LAW
ftr-368	905	1	15-year	DATE
ftr-368	906	1	section 197	LAW
ftr-368	906	2	section 1056	LAW
ftr-368	907	1	1253(e	CARDINAL
ftr-368	907	2	1245(a)(4	CARDINAL
ftr-368	908	1	section 1253(a	LAW
ftr-368	909	1	1969	DATE
ftr-368	909	2	section 1253(e	LAW
ftr-368	909	3	section 1253	LAW
ftr-368	910	1	section 1253	LAW
ftr-368	910	2	section 1253(a	LAW
ftr-368	910	3	section 1221	LAW
ftr-368	912	1	143	CARDINAL
ftr-368	913	1	108	CARDINAL
ftr-368	914	1	144	CARDINAL
ftr-368	915	1	2001	DATE
ftr-368	915	2	treasury	ORG
ftr-368	915	3	1056	CARDINAL
ftr-368	915	4	197	CARDINAL
ftr-368	916	1	fiscal 2001	DATE
ftr-368	916	2	2	CARDINAL
ftr-368	916	3	feb. 2, 2000	DATE
ftr-368	918	1	101	CARDINAL
ftr-368	919	1	145	CARDINAL
ftr-368	920	1	146	CARDINAL
ftr-368	920	2	section 1253	LAW
ftr-368	921	1	section 1253(c	LAW
ftr-368	922	1	2008	DATE
ftr-368	923	1	203	CARDINAL
ftr-368	925	1	section 1253(b)(2)(a	LAW
ftr-368	927	1	section 1245(a)(4	LAW
ftr-368	928	1	1	CARDINAL
ftr-368	928	2	2	CARDINAL
ftr-368	930	1	section 1245(a)(4	LAW
ftr-368	930	2	section 1245(a)(4	LAW
ftr-368	930	3	section 1245	LAW
ftr-368	932	1	147	CARDINAL
ftr-368	933	1	baker	PERSON
ftr-368	933	2	supra	PERSON
ftr-368	933	3	97	CARDINAL
ftr-368	933	4	294	CARDINAL
ftr-368	933	5	148	CARDINAL
ftr-368	934	1	s.	PERSON
ftr-368	936	1	94-938	TIME
ftr-368	936	2	94th	LAW
ftr-368	937	1	90	CARDINAL
ftr-368	937	2	2d	DATE
ftr-368	938	1	1976	DATE
ftr-368	939	1	149	CARDINAL
ftr-368	942	1	1.197-2(g)(8	CARDINAL
ftr-368	942	2	197	CARDINAL
ftr-368	942	3	1245	CARDINAL
ftr-368	943	1	197	CARDINAL
ftr-368	944	1	1245	CARDINAL
ftr-368	944	2	167	CARDINAL
ftr-368	945	1	1245(a)(3	CARDINAL
ftr-368	946	1	204	CARDINAL
ftr-368	946	2	florida	GPE
ftr-368	946	3	9:3	CARDINAL
ftr-368	947	1	three to five years	DATE
ftr-368	947	2	fifteen years	DATE
ftr-368	949	1	congress	ORG
ftr-368	950	1	the clinton administration’s	ORG
ftr-368	950	2	fiscal 2001	DATE
ftr-368	950	3	197	CARDINAL
ftr-368	950	4	the senate finance committee’s	ORG
ftr-368	950	5	2003.150	CARDINAL
ftr-368	950	6	$382 million	MONEY
ftr-368	950	7	ten	CARDINAL
ftr-368	950	8	the house	ORG
ftr-368	950	9	the senate finance committee	ORG
ftr-368	950	10	197	CARDINAL
ftr-368	952	1	1999	DATE
ftr-368	952	2	mlb	ORG
ftr-368	952	3	william schweitzer	PERSON
ftr-368	952	4	washington	GPE
ftr-368	952	5	mlb	ORG
ftr-368	952	6	schweitzer	PERSON
ftr-368	952	7	fifteen year	DATE
ftr-368	953	1	schweitzer	PERSON
ftr-368	953	2	less than fifteen years	DATE
ftr-368	953	3	mlb	ORG
ftr-368	956	1	150	CARDINAL
ftr-368	959	1	108-27	CARDINAL
ftr-368	959	2	2003	DATE
ftr-368	961	1	martin a. sullivan	PERSON
ftr-368	961	2	jun. 21, 2004	DATE
ftr-368	962	1	151	CARDINAL
ftr-368	963	1	4520	CARDINAL
ftr-368	963	2	american	NORP
ftr-368	963	3	2004	DATE
ftr-368	963	4	’ fiscal years 2005	DATE
ftr-368	963	5	2014	DATE
ftr-368	963	6	oct. 7, 2004	DATE
ftr-368	964	1	152	CARDINAL
ftr-368	965	1	duff wilson	PERSON
ftr-368	965	2	n.y. times	ORG
ftr-368	965	3	aug. 2, 2004	DATE
ftr-368	966	1	153	CARDINAL
ftr-368	967	1	aug. 3, 2004	DATE
ftr-368	967	2	154	CARDINAL
ftr-368	968	1	155	CARDINAL
ftr-368	968	2	william h. schweitzer	PERSON
ftr-368	968	3	lawrence h. summers	PERSON
ftr-368	968	4	2000	CARDINAL
ftr-368	968	5	213	CARDINAL
ftr-368	968	6	2000	DATE
ftr-368	969	1	2008	DATE
ftr-368	970	1	205	CARDINAL
ftr-368	970	2	5%	PERCENT
ftr-368	970	3	robert willens	PERSON
ftr-368	970	4	new york	GPE
ftr-368	970	5	2000	DATE
ftr-368	970	6	$635 million	MONEY
ftr-368	970	7	an additional $55 million	MONEY
ftr-368	970	8	section 197(e)(6	LAW
ftr-368	970	9	$77 million	MONEY
ftr-368	970	10	league.157	DATE
ftr-368	970	11	forbes	ORG
ftr-368	970	12	2002	DATE
ftr-368	970	13	5%	PERCENT
ftr-368	970	14	$2 billion	MONEY
ftr-368	973	1	october 22,	DATE
ftr-368	973	2	2004).159	DATE
ftr-368	974	1	156	CARDINAL
ftr-368	975	1	duff wilson	PERSON
ftr-368	975	2	supra	PERSON
ftr-368	975	3	152	CARDINAL
ftr-368	976	1	wilson	ORG
ftr-368	976	2	willens	PERSON
ftr-368	977	1	aaron	PERSON
ftr-368	977	2	the end of the day	DATE
ftr-368	978	1	157	CARDINAL
ftr-368	980	1	the new york yankees	ORG
ftr-368	980	2	$1 billion	MONEY
ftr-368	980	3	annual	DATE
ftr-368	980	4	an estimated $70 million	MONEY
ftr-368	980	5	2006	DATE
ftr-368	981	1	forbes	ORG
ftr-368	981	2	yankees	ORG
ftr-368	981	3	$1.2 billion	MONEY
ftr-368	981	4	apr. 20, 2007	DATE
ftr-368	983	1	the national football league	ORG
ftr-368	984	1	nba	ORG
ftr-368	985	1	nba	ORG
ftr-368	986	1	nba	ORG
ftr-368	987	1	159	CARDINAL
ftr-368	987	2	100	CARDINAL
ftr-368	989	1	206	CARDINAL
ftr-368	989	2	florida	GPE
ftr-368	991	1	9:3	CARDINAL
ftr-368	993	1	section 197(e)(6	LAW
ftr-368	994	1	one	CARDINAL
ftr-368	995	1	irs	ORG
ftr-368	995	2	2003	DATE
ftr-368	995	3	60%	PERCENT
ftr-368	995	4	5.5%	PERCENT
ftr-368	996	1	fifteen years	DATE
ftr-368	999	1	10-year	DATE
ftr-368	1000	1	160	CARDINAL
ftr-368	1000	2	forbes	ORG
ftr-368	1000	3	four	CARDINAL
ftr-368	1000	4	between 2003-2007	DATE
ftr-368	1000	5	major league baseball	ORG
ftr-368	1000	6	2003-2004	DATE
ftr-368	1003	1	161	CARDINAL
ftr-368	1004	1	sullivan	PERSON
ftr-368	1004	2	supra	PERSON
ftr-368	1004	3	150	CARDINAL
ftr-368	1004	4	15-year	DATE
ftr-368	1005	1	162	CARDINAL
ftr-368	1005	2	u.s.	GPE
ftr-368	1005	3	ten-year	DATE
ftr-368	1007	1	2008	DATE
ftr-368	1007	2	207	CARDINAL
ftr-368	1007	3	second	ORDINAL
ftr-368	1007	4	section 197(e)(6	LAW
ftr-368	1008	1	section 197	LAW
ftr-368	1008	2	section 167.163	LAW
ftr-368	1008	3	irs	ORG
ftr-368	1008	4	1993	DATE
ftr-368	1009	1	2004	DATE
ftr-368	1009	2	millions of dollars	MONEY
ftr-368	1013	1	section 197	LAW
ftr-368	1015	1	1	CARDINAL
ftr-368	1015	2	15-year	DATE
ftr-368	1015	3	section 197	LAW
ftr-368	1015	4	section 197	LAW
ftr-368	1016	1	elizabeth garrett	PERSON
ftr-368	1016	2	41	CARDINAL
ftr-368	1017	1	j.	PERSON
ftr-368	1017	2	legis	GPE
ftr-368	1018	1	187	CARDINAL
ftr-368	1018	2	2004	DATE
ftr-368	1019	1	163	CARDINAL
ftr-368	1020	1	supra	PERSON
ftr-368	1020	2	117	CARDINAL
ftr-368	1020	3	121	CARDINAL
ftr-368	1021	1	164	CARDINAL
ftr-368	1023	1	1.197-2(c)(6	DATE
ftr-368	1024	1	197	CARDINAL
ftr-368	1024	2	208	CARDINAL
ftr-368	1024	3	florida	GPE
ftr-368	1025	1	9:3	CARDINAL
ftr-368	1025	2	section 263	LAW
ftr-368	1025	3	9303002	DATE
ftr-368	1025	4	oct. 5, 1992	DATE
ftr-368	1027	1	section 461	LAW
ftr-368	1027	2	3-6 years	DATE
ftr-368	1030	1	2	CARDINAL
ftr-368	1034	1	irs	ORG
ftr-368	1035	1	165	CARDINAL
ftr-368	1039	1	8	CARDINAL
ftr-368	1040	1	first	ORDINAL
ftr-368	1040	2	the 1960s	DATE
ftr-368	1040	3	today	DATE
ftr-368	1041	1	2004	DATE
ftr-368	1041	2	indianapolis	GPE
ftr-368	1041	3	approximately $100 million	MONEY
ftr-368	1041	4	a record $34.5 million	MONEY
ftr-368	1042	1	alex rodriguez’s	PERSON
ftr-368	1042	2	$275 million	MONEY
ftr-368	1042	3	$10 million	MONEY
ftr-368	1043	1	166	CARDINAL
ftr-368	1043	2	2004	DATE
ftr-368	1044	1	2004-109	DATE
ftr-368	1044	2	2004-50	DATE
ftr-368	1045	1	958	CARDINAL
ftr-368	1046	1	irs	ORG
ftr-368	1047	1	167	CARDINAL
ftr-368	1050	1	67-380	CARDINAL
ftr-368	1050	2	1967-2	DATE
ftr-368	1050	3	291	CARDINAL
ftr-368	1051	1	168	CARDINAL
ftr-368	1051	2	section 1031(d	LAW
ftr-368	1052	1	2008	DATE
ftr-368	1053	1	209	CARDINAL
ftr-368	1053	2	section 1031	LAW
ftr-368	1054	1	section 1031	LAW
ftr-368	1059	1	3	CARDINAL
ftr-368	1059	2	section 1231	LAW
ftr-368	1060	1	9617001	DATE
ftr-368	1060	2	dec. 19, 1995	DATE
ftr-368	1060	3	section 165	LAW
ftr-368	1064	1	mssp	ORG
ftr-368	1064	2	3	CARDINAL
ftr-368	1064	3	12	CARDINAL
ftr-368	1064	4	12	CARDINAL
ftr-368	1064	5	170	CARDINAL
ftr-368	1065	1	12-7	DATE
ftr-368	1065	2	171	CARDINAL
ftr-368	1068	1	67-380	CARDINAL
ftr-368	1068	2	167	CARDINAL
ftr-368	1071	1	71	CARDINAL
ftr-368	1071	2	1971-1	DATE
ftr-368	1071	3	227	CARDINAL
ftr-368	1072	1	67-380	CARDINAL
ftr-368	1074	1	172	CARDINAL
ftr-368	1074	2	irs	ORG
ftr-368	1074	3	charles rossotti	PERSON
ftr-368	1074	4	sept. 8, 1998	DATE
ftr-368	1075	1	210	CARDINAL
ftr-368	1075	2	florida	GPE
ftr-368	1076	1	9:3	CARDINAL
ftr-368	1079	1	2005	DATE
ftr-368	1079	2	new york	GPE
ftr-368	1079	3	the national baseball hall of fame	ORG
ftr-368	1079	4	cooperstown	GPE
ftr-368	1079	5	n.y.	GPE
ftr-368	1079	6	irs	ORG
ftr-368	1079	7	donald korb	PERSON
ftr-368	1079	8	mark mcgwire	PERSON
ftr-368	1079	9	62nd	ORDINAL
ftr-368	1080	1	mark mcgwire	PERSON
ftr-368	1080	2	busch stadium	FAC
ftr-368	1080	3	st.	GPE
ftr-368	1080	4	september 8, 1998	DATE
ftr-368	1081	1	mcgwire	PERSON
ftr-368	1082	1	irs	ORG
ftr-368	1082	2	a few days earlier	DATE
ftr-368	1082	3	mcgwire	PERSON
ftr-368	1083	1	korb	PERSON
ftr-368	1084	1	matt murphy	PERSON
ftr-368	1084	2	at&t park	ORG
ftr-368	1084	3	barry	PERSON
ftr-368	1084	4	756th	ORDINAL
ftr-368	1084	5	august 7, 2007	DATE
ftr-368	1085	1	the next month	DATE
ftr-368	1085	2	murphy	PERSON
ftr-368	1085	3	new york	GPE
ftr-368	1085	4	marc ecko	PERSON
ftr-368	1085	5	752,467.20,174	MONEY
ftr-368	1088	1	57	CARDINAL
ftr-368	1089	1	the day	DATE
ftr-368	1089	2	mcgwire	PERSON
ftr-368	1089	3	173	CARDINAL
ftr-368	1090	1	korb	PERSON
ftr-368	1090	2	third	ORDINAL
ftr-368	1090	3	fourth	ORDINAL
ftr-368	1091	1	174	CARDINAL
ftr-368	1092	1	barry	PERSON
ftr-368	1092	2	756	CARDINAL
ftr-368	1092	3	752,467.20	MONEY
ftr-368	1092	4	sept. 15, 2007	DATE
ftr-368	1092	5	175	CARDINAL
ftr-368	1093	1	1957-2	DATE
ftr-368	1094	1	at least two	CARDINAL
ftr-368	1094	2	treas	GPE
ftr-368	1096	1	1.451-2(a	CARDINAL
ftr-368	1097	1	lawrence a. zelenak & martin mcmahon	PERSON
ftr-368	1097	2	jr.	PERSON
ftr-368	1097	3	aug. 30, 1999	DATE
ftr-368	1098	1	176	CARDINAL
ftr-368	1099	1	4522	DATE
ftr-368	1099	2	105th	GPE
ftr-368	1100	1	2d	CARDINAL
ftr-368	1101	1	1998	DATE
ftr-368	1102	1	2008	DATE
ftr-368	1103	1	211	CARDINAL
ftr-368	1104	1	section 61	LAW
ftr-368	1105	1	glenshaw glass	PERSON
ftr-368	1105	2	the supreme court	ORG
ftr-368	1105	3	congress	ORG
ftr-368	1108	1	section 1.61-14(a	LAW
ftr-368	1108	2	united states	GPE
ftr-368	1108	3	the taxable year	DATE
ftr-368	1110	1	one	CARDINAL
ftr-368	1110	2	several years	DATE
ftr-368	1111	1	the year	DATE
ftr-368	1111	2	6205104610a	DATE
ftr-368	1111	3	may 10, 1962	DATE
ftr-368	1111	4	irs	ORG
ftr-368	1112	1	irs	ORG
ftr-368	1112	2	177	CARDINAL
ftr-368	1113	1	348	CARDINAL
ftr-368	1113	2	426	CARDINAL
ftr-368	1113	3	1955	DATE
ftr-368	1114	1	178	CARDINAL
ftr-368	1115	1	glenshaw glass	PERSON
ftr-368	1115	2	the supreme court’s	ORG
ftr-368	1115	3	macomber	DATE
ftr-368	1115	4	252	CARDINAL
ftr-368	1115	5	u.s.	GPE
ftr-368	1115	6	189	CARDINAL
ftr-368	1115	7	207	CARDINAL
ftr-368	1115	8	1920	DATE
ftr-368	1117	1	zelenak & mcmahon	ORG
ftr-368	1117	2	supra	PERSON
ftr-368	1117	3	175	CARDINAL
ftr-368	1117	4	n. 21	FAC
ftr-368	1118	1	glenshaw	PERSON
ftr-368	1118	2	congress	ORG
ftr-368	1119	1	429	CARDINAL
ftr-368	1119	2	179	CARDINAL
ftr-368	1120	1	cesarini v. united states	PERSON
ftr-368	1120	2	296	CARDINAL
ftr-368	1120	3	f. supp	PERSON
ftr-368	1121	1	3	CARDINAL
ftr-368	1121	2	n.d.	GPE
ftr-368	1121	3	ohio	GPE
ftr-368	1121	4	1969	DATE
ftr-368	1121	5	428	CARDINAL
ftr-368	1121	6	812	CARDINAL
ftr-368	1121	7	6th	ORDINAL
ftr-368	1121	8	1970	DATE
ftr-368	1122	1	180	CARDINAL
ftr-368	1122	2	collins	PERSON
ftr-368	1122	3	t.c.	GPE
ftr-368	1123	1	1992-478	DATE
ftr-368	1124	1	181	CARDINAL
ftr-368	1126	1	70-330	CARDINAL
ftr-368	1126	2	1970-1	DATE
ftr-368	1126	3	14	CARDINAL
ftr-368	1126	4	212	CARDINAL
ftr-368	1126	5	florida	GPE
ftr-368	1126	6	9:3	CARDINAL
ftr-368	1127	1	section 61	LAW
ftr-368	1128	1	section 74	LAW
ftr-368	1129	1	first	ORDINAL
ftr-368	1129	2	section 74	LAW
ftr-368	1130	1	two	CARDINAL
ftr-368	1130	2	lawrence zelenak	PERSON
ftr-368	1130	3	robert mcmahon	PERSON
ftr-368	1130	4	jr.	PERSON
ftr-368	1130	5	irs	ORG
ftr-368	1134	1	mcmahon	PERSON
ftr-368	1134	2	income.187	CARDINAL
ftr-368	1134	3	182	CARDINAL
ftr-368	1136	1	70-498	CARDINAL
ftr-368	1136	2	1970-2	DATE
ftr-368	1136	3	6	CARDINAL
ftr-368	1136	4	183	CARDINAL
ftr-368	1136	5	section 74(b	LAW
ftr-368	1137	1	184	CARDINAL
ftr-368	1137	2	hornung	PERSON
ftr-368	1137	3	47	CARDINAL
ftr-368	1138	1	428	CARDINAL
ftr-368	1138	2	1967	DATE
ftr-368	1140	1	74(b	DATE
ftr-368	1140	2	102	CARDINAL
ftr-368	1141	1	411	CARDINAL
ftr-368	1141	2	537	CARDINAL
ftr-368	1141	3	9th	ORDINAL
ftr-368	1141	4	1969	DATE
ftr-368	1142	1	185	CARDINAL
ftr-368	1143	1	zelenak & mcmahon	ORG
ftr-368	1143	2	supra	PERSON
ftr-368	1143	3	175	CARDINAL
ftr-368	1144	1	186	CARDINAL
ftr-368	1148	1	413	CARDINAL
ftr-368	1148	2	91st cong	ORG
ftr-368	1149	1	149	CARDINAL
ftr-368	1149	2	1st	ORDINAL
ftr-368	1149	3	1969	DATE
ftr-368	1149	4	section 1221(3	LAW
ftr-368	1149	5	2008	DATE
ftr-368	1149	6	213	CARDINAL
ftr-368	1152	1	mcmahon	PERSON
ftr-368	1153	1	first	ORDINAL
ftr-368	1154	1	$1 million	MONEY
ftr-368	1155	1	section 61	LAW
ftr-368	1157	1	section 1.61-1(a	LAW
ftr-368	1159	1	zelenak & mcmahon	ORG
ftr-368	1159	2	supra	PERSON
ftr-368	1159	3	174	CARDINAL
ftr-368	1159	4	188	CARDINAL
ftr-368	1160	1	morris	PERSON
ftr-368	1160	2	comm’r	CARDINAL
ftr-368	1160	3	9	CARDINAL
ftr-368	1160	4	1277	CARDINAL
ftr-368	1160	5	1928	DATE
ftr-368	1161	1	189	CARDINAL
ftr-368	1162	1	kauffman	PERSON
ftr-368	1162	2	17 nat’l	DATE
ftr-368	1164	1	j. 232 (	PERSON
ftr-368	1164	2	1964	DATE
ftr-368	1166	1	190	CARDINAL
ftr-368	1167	1	joseph m. dodge	PERSON
ftr-368	1167	2	4	CARDINAL
ftr-368	1167	3	fla	GPE
ftr-368	1169	1	685	CARDINAL
ftr-368	1169	2	2000	DATE
ftr-368	1170	1	191	CARDINAL
ftr-368	1171	1	8th	ORDINAL
ftr-368	1171	2	2004	DATE
ftr-368	1172	1	214	CARDINAL
ftr-368	1172	2	florida	GPE
ftr-368	1173	1	9:3	CARDINAL
ftr-368	1175	1	recordsetting home	ORG
ftr-368	1180	1	disposition.195	GPE
ftr-368	1180	2	192	CARDINAL
ftr-368	1181	1	dodge	ORG
ftr-368	1181	2	supra	PERSON
ftr-368	1181	3	190	CARDINAL
ftr-368	1181	4	689-90	CARDINAL
ftr-368	1182	1	193	CARDINAL
ftr-368	1185	1	83(a	CARDINAL
ftr-368	1188	1	1.83-7(a	CARDINAL
ftr-368	1188	2	section 83(e)(3	LAW
ftr-368	1189	1	83	DATE
ftr-368	1190	1	dodge	ORG
ftr-368	1190	2	supra	PERSON
ftr-368	1190	3	190	CARDINAL
ftr-368	1190	4	725	CARDINAL
ftr-368	1191	1	194	CARDINAL
ftr-368	1192	1	supra	PERSON
ftr-368	1192	2	61	CARDINAL
ftr-368	1194	1	195	CARDINAL
ftr-368	1194	2	comm’r	CARDINAL
ftr-368	1194	3	25	CARDINAL
ftr-368	1194	4	299	CARDINAL
ftr-368	1194	5	1955	DATE
ftr-368	1194	6	302	CARDINAL
ftr-368	1194	7	u.s.	GPE
ftr-368	1194	8	63	DATE
ftr-368	1194	9	68	DATE
ftr-368	1196	1	215	CARDINAL
ftr-368	1202	1	irs	ORG
ftr-368	1203	1	schuyler moore	PERSON
ftr-368	1203	2	congress	ORG
ftr-368	1203	3	american	NORP
ftr-368	1204	1	andrew zimbalist	PERSON
ftr-368	1204	2	bauer	PERSON
ftr-368	1204	3	seventh	ORDINAL
ftr-368	1205	1	the years	DATE
ftr-368	1205	2	2004	DATE
ftr-368	1206	1	196	CARDINAL
ftr-368	1207	1	dodge	ORG
ftr-368	1207	2	supra	PERSON
ftr-368	1207	3	190	CARDINAL
ftr-368	1207	4	695	CARDINAL
ftr-368	1208	1	belize	GPE
ftr-368	1209	1	197	CARDINAL
ftr-368	1210	1	moore	ORG
ftr-368	1210	2	supra	PERSON
ftr-368	1210	3	53	CARDINAL
ftr-368	1210	4	1301	DATE
ftr-368	1211	1	198	CARDINAL
ftr-368	1212	1	andrew zimbalist	PERSON
ftr-368	1213	1	2006	DATE
ftr-368	1213	2	131	CARDINAL
ftr-368	1214	1	americans	NORP
ftr-368	1215	1	supra	PERSON
ftr-368	1215	2	96	CARDINAL
ftr-368	1215	3	528	CARDINAL
ftr-368	1215	4	216	CARDINAL
ftr-368	1215	5	florida	GPE
ftr-368	1217	1	9:3	CARDINAL