id	sid	eid	entity	type
ftr-370	1	1	microsoft	ORG
ftr-370	1	2	9	CARDINAL
ftr-370	1	3	florida	GPE
ftr-370	1	4	9 2009	CARDINAL
ftr-370	1	5	275	CARDINAL
ftr-370	1	6	the year 2008	DATE
ftr-370	1	7	martin j. mcmahon	PERSON
ftr-370	1	8	jr.	PERSON
ftr-370	1	9	ira b.	PERSON
ftr-370	1	10	daniel l. simmons*** i.	PERSON
ftr-370	1	11	279	CARDINAL
ftr-370	1	12	279	CARDINAL
ftr-370	2	1	282	CARDINAL
ftr-370	2	2	282 d. year	PERCENT
ftr-370	2	3	283 ii	QUANTITY
ftr-370	4	1	284 a.	PERSON
ftr-370	4	2	284	CARDINAL
ftr-370	4	3	286	CARDINAL
ftr-370	4	4	293	CARDINAL
ftr-370	4	5	d.	NORP
ftr-370	4	6	295	CARDINAL
ftr-370	4	7	e. depreciation & amortization	ORG
ftr-370	4	8	302 f. credits	PERSON
ftr-370	4	9	306	CARDINAL
ftr-370	4	10	312	CARDINAL
ftr-370	4	11	315	CARDINAL
ftr-370	4	12	319 iii	QUANTITY
ftr-370	4	13	320	CARDINAL
ftr-370	4	14	320	CARDINAL
ftr-370	4	15	325	CARDINAL
ftr-370	4	16	325	CARDINAL
ftr-370	4	17	327	CARDINAL
ftr-370	4	18	329	CARDINAL
ftr-370	4	19	329	CARDINAL
ftr-370	4	20	329	CARDINAL
ftr-370	4	21	330	CARDINAL
ftr-370	4	22	330	CARDINAL
ftr-370	4	23	332	CARDINAL
ftr-370	4	24	section 83	LAW
ftr-370	4	25	332	CARDINAL
ftr-370	4	26	university of florida college of law	ORG
ftr-370	5	1	university of houston law center	ORG
ftr-370	7	1	276	CARDINAL
ftr-370	7	2	florida	GPE
ftr-370	8	1	9	CARDINAL
ftr-370	9	1	333	CARDINAL
ftr-370	10	1	333	CARDINAL
ftr-370	10	2	333	CARDINAL
ftr-370	10	3	334	CARDINAL
ftr-370	10	4	336	CARDINAL
ftr-370	10	5	d.	NORP
ftr-370	10	6	280a	ORG
ftr-370	10	7	340	CARDINAL
ftr-370	10	8	341	CARDINAL
ftr-370	10	9	345	CARDINAL
ftr-370	11	1	348	CARDINAL
ftr-370	11	2	349	CARDINAL
ftr-370	13	1	351	CARDINAL
ftr-370	13	2	351	CARDINAL
ftr-370	13	3	351	CARDINAL
ftr-370	13	4	354	CARDINAL
ftr-370	13	5	354	CARDINAL
ftr-370	13	6	360	CARDINAL
ftr-370	13	7	364	CARDINAL
ftr-370	14	1	365	CARDINAL
ftr-370	14	2	373	CARDINAL
ftr-370	14	3	376	CARDINAL
ftr-370	14	4	years	DATE
ftr-370	14	5	376	CARDINAL
ftr-370	14	6	376	CARDINAL
ftr-370	14	7	379	CARDINAL
ftr-370	14	8	d.	NORP
ftr-370	14	9	379	CARDINAL
ftr-370	14	10	380	CARDINAL
ftr-370	14	11	380 g. miscellaneous	PERSON
ftr-370	14	12	386	CARDINAL
ftr-370	15	1	388	CARDINAL
ftr-370	15	2	388 b.	QUANTITY
ftr-370	16	1	408	CARDINAL
ftr-370	17	1	408	CARDINAL
ftr-370	17	2	d.	NORP
ftr-370	18	1	409	CARDINAL
ftr-370	19	1	415	CARDINAL
ftr-370	20	1	415	CARDINAL
ftr-370	20	2	415	CARDINAL
ftr-370	20	3	420	CARDINAL
ftr-370	20	4	420	CARDINAL
ftr-370	20	5	433	CARDINAL
ftr-370	20	6	436	CARDINAL
ftr-370	21	1	436 e.	PERSON
ftr-370	21	2	436 2009	DATE
ftr-370	21	3	277	CARDINAL
ftr-370	21	4	f. liens	PERSON
ftr-370	21	5	438	CARDINAL
ftr-370	21	6	443 h. miscellaneous	PERSON
ftr-370	21	7	446	CARDINAL
ftr-370	22	1	459	CARDINAL
ftr-370	22	2	459	CARDINAL
ftr-370	23	1	464	CARDINAL
ftr-370	23	2	464	CARDINAL
ftr-370	24	1	465	CARDINAL
ftr-370	24	2	465 278	CARDINAL
ftr-370	24	3	florida	GPE
ftr-370	25	1	9	CARDINAL
ftr-370	25	2	the year 2008	DATE
ftr-370	25	3	martin j. mcmahon	PERSON
ftr-370	25	4	jr.	PERSON
ftr-370	25	5	ira b.	PERSON
ftr-370	25	6	daniel l. simmons	PERSON
ftr-370	25	7	the internal revenue service	ORG
ftr-370	25	8	2008	DATE
ftr-370	27	1	1	CARDINAL
ftr-370	27	2	2	CARDINAL
ftr-370	27	3	3	CARDINAL
ftr-370	27	4	4	CARDINAL
ftr-370	27	5	dan	PERSON
ftr-370	27	6	marty	PERSON
ftr-370	28	1	three	CARDINAL
ftr-370	31	1	marty	PERSON
ftr-370	31	2	dan	PERSON
ftr-370	32	1	larry zelenak	PERSON
ftr-370	32	2	duke university school of law	ORG
ftr-370	32	3	2008	DATE
ftr-370	32	4	2008	DATE
ftr-370	32	5	2008	DATE
ftr-370	34	1	2009	DATE
ftr-370	34	2	279	CARDINAL
ftr-370	34	3	i. accounting a. accounting methods	ORG
ftr-370	34	4	1	CARDINAL
ftr-370	36	1	huffman v. commissioner	PERSON
ftr-370	36	2	518	CARDINAL
ftr-370	36	3	357	CARDINAL
ftr-370	36	4	6th	ORDINAL
ftr-370	37	1	4/4/08	CARDINAL
ftr-370	38	1	aff’g 126 t.c	QUANTITY
ftr-370	38	2	322	CARDINAL
ftr-370	38	3	2006	DATE
ftr-370	41	1	halpern	PERSON
ftr-370	41	2	10to	ORDINAL
ftr-370	41	3	20-year	DATE
ftr-370	42	1	1.472-8	CARDINAL
ftr-370	42	2	481	CARDINAL
ftr-370	44	1	•	CARDINAL
ftr-370	44	2	sixth	ORDINAL
ftr-370	44	3	rogers	PERSON
ftr-370	46	1	1.446-1(e)(2)(ii)(a	CARDINAL
ftr-370	47	1	1.446-1(e)(2)(ii)(c	CARDINAL
ftr-370	48	1	1.446-1(e)(2)(ii)(a	CARDINAL
ftr-370	49	1	rogers “	PERSON
ftr-370	50	1	knight-ridder	ORG
ftr-370	51	1	v. united states	GPE
ftr-370	51	2	743	CARDINAL
ftr-370	51	3	781	CARDINAL
ftr-370	51	4	798	CARDINAL
ftr-370	51	5	11th	ORDINAL
ftr-370	51	6	1984	DATE
ftr-370	53	1	•	CARDINAL
ftr-370	53	2	rogers	PERSON
ftr-370	54	1	irs	ORG
ftr-370	54	2	280	CARDINAL
ftr-370	54	3	florida	GPE
ftr-370	55	1	9	CARDINAL
ftr-370	57	1	2	CARDINAL
ftr-370	57	2	haines	PERSON
ftr-370	58	1	capital one financial corp.	ORG
ftr-370	59	1	130 t.c	QUANTITY
ftr-370	61	1	11	CARDINAL
ftr-370	61	2	5/22/08	CARDINAL
ftr-370	62	1	1997	DATE
ftr-370	62	2	irs	ORG
ftr-370	62	3	1998	DATE
ftr-370	63	1	1998	DATE
ftr-370	63	2	1999	DATE
ftr-370	64	1	1998	DATE
ftr-370	64	2	1999	DATE
ftr-370	65	1	haines	PERSON
ftr-370	65	2	years 1998 and 1999	DATE
ftr-370	65	3	oid	ORG
ftr-370	65	4	irs	ORG
ftr-370	65	5	1997	DATE
ftr-370	67	1	section 448	LAW
ftr-370	67	2	the year	DATE
ftr-370	69	1	1.448-1(h)(2	CARDINAL
ftr-370	70	1	1.446-1(e)(3	DATE
ftr-370	73	1	1.448-1(h)(4	CARDINAL
ftr-370	75	1	1.446-1(e)(3	DATE
ftr-370	75	2	the year	DATE
ftr-370	76	1	3	CARDINAL
ftr-370	77	1	proc	PERSON
ftr-370	78	1	2008-52	DATE
ftr-370	78	2	2008-36	DATE
ftr-370	79	1	587	CARDINAL
ftr-370	79	2	8/19/08	CARDINAL
ftr-370	81	1	proc	PERSON
ftr-370	82	1	2002-9, 2002-1	DATE
ftr-370	82	2	327	CARDINAL
ftr-370	83	1	4.	CARDINAL
ftr-370	84	1	reg-120844-07	DATE
ftr-370	84	2	2009	DATE
ftr-370	85	1	281 73	CARDINAL
ftr-370	85	2	45180	DATE
ftr-370	85	3	8/4/08	CARDINAL
ftr-370	86	1	10-percent	PERCENT
ftr-370	86	2	irs	ORG
ftr-370	86	3	446	CARDINAL
ftr-370	89	1	1.460-4(g	DATE
ftr-370	89	2	the year	DATE
ftr-370	89	3	reg	CARDINAL
ftr-370	90	1	1.460-5	DATE
ftr-370	91	1	460	PRODUCT
ftr-370	92	1	prop	NORP
ftr-370	94	1	1.460-6(c)(3)(vii	DATE
ftr-370	94	2	1.460-6(d)(2)(iv	DATE
ftr-370	94	3	any year	DATE
ftr-370	94	4	the tax year or years	DATE
ftr-370	95	1	the years the old	DATE
ftr-370	95	2	the years	DATE
ftr-370	97	1	1.460-6(c)(3)(vii	DATE
ftr-370	98	1	1.460-6(d)(2)(iv	DATE
ftr-370	103	1	1.460-3(b)(2	PERCENT
ftr-370	105	1	5	CARDINAL
ftr-370	106	1	holsinger v. commissioner	ORG
ftr-370	106	2	t.c.	PERSON
ftr-370	107	1	2008-191	CARDINAL
ftr-370	107	2	8/11/08	CARDINAL
ftr-370	108	1	282	CARDINAL
ftr-370	108	2	florida	GPE
ftr-370	109	1	9	CARDINAL
ftr-370	110	1	1	CARDINAL
ftr-370	110	2	2	CARDINAL
ftr-370	110	3	3	CARDINAL
ftr-370	112	1	1	CARDINAL
ftr-370	113	1	2	CARDINAL
ftr-370	113	2	daily	DATE
ftr-370	114	1	the relevant years, 2001	DATE
ftr-370	114	2	2002	DATE
ftr-370	114	3	approximately 289	CARDINAL
ftr-370	114	4	2001	DATE
ftr-370	114	5	63 days	DATE
ftr-370	114	6	372	CARDINAL
ftr-370	114	7	110 days	DATE
ftr-370	115	1	vasquez	PERSON
ftr-370	116	1	vasquez	PERSON
ftr-370	116	2	daily	DATE
ftr-370	117	1	the same day	DATE
ftr-370	117	2	more than 31 days	DATE
ftr-370	119	1	6	CARDINAL
ftr-370	119	2	9100	PRODUCT
ftr-370	120	1	acar v. commissioner	PERSON
ftr-370	120	2	545	CARDINAL
ftr-370	120	3	727	CARDINAL
ftr-370	120	4	9th	ORDINAL
ftr-370	121	1	9/23/08	CARDINAL
ftr-370	123	1	1999	DATE
ftr-370	123	2	2000	DATE
ftr-370	123	3	2002	DATE
ftr-370	124	1	proc	PERSON
ftr-370	125	1	99-17	CARDINAL
ftr-370	125	2	503	CARDINAL
ftr-370	125	3	irs	ORG
ftr-370	126	1	301.9100	CARDINAL
ftr-370	127	1	irs	ORG
ftr-370	127	2	9100	CARDINAL
ftr-370	128	1	301.9100-3(b)(3)(iii	TIME
ftr-370	129	1	126	CARDINAL
ftr-370	129	2	279	CARDINAL
ftr-370	129	3	2006	DATE
ftr-370	129	4	9100	CARDINAL
ftr-370	130	1	2008	DATE
ftr-370	131	1	2008	DATE
ftr-370	132	1	2009	DATE
ftr-370	132	2	283 d. year	DATE
ftr-370	132	3	1	CARDINAL
ftr-370	132	4	thirty-five percent	PERCENT
ftr-370	133	1	nelson v. commissioner	PERSON
ftr-370	133	2	130 t.c	QUANTITY
ftr-370	133	3	70	DATE
ftr-370	133	4	2/28/08	CARDINAL
ftr-370	133	5	the year	DATE
ftr-370	133	6	a year	DATE
ftr-370	133	7	a following year	DATE
ftr-370	134	1	only 65 percent	PERCENT
ftr-370	134	2	the year	DATE
ftr-370	134	3	35 percent	PERCENT
ftr-370	134	4	the following year	DATE
ftr-370	134	5	irs	ORG
ftr-370	134	6	100 percent	PERCENT
ftr-370	134	7	the following year	DATE
ftr-370	136	1	74	CARDINAL
ftr-370	136	2	1974-1	DATE
ftr-370	136	3	113	CARDINAL
ftr-370	136	4	the following year	DATE
ftr-370	136	5	more than 50 percent	PERCENT
ftr-370	136	6	annual	DATE
ftr-370	138	1	35 percent	PERCENT
ftr-370	139	1	2	CARDINAL
ftr-370	139	2	remanufacturer	ORG
ftr-370	140	1	bigler v. commissioner	PERSON
ftr-370	140	2	t.c.	PERSON
ftr-370	141	1	2008-133	CARDINAL
ftr-370	141	2	5/19/08	CARDINAL
ftr-370	142	1	bbb	ORG
ftr-370	144	1	year	DATE
ftr-370	144	2	bbb	ORG
ftr-370	145	1	bbb	ORG
ftr-370	146	1	vasquez	PERSON
ftr-370	146	2	irs	ORG
ftr-370	146	3	bbb	ORG
ftr-370	147	1	bbb	ORG
ftr-370	148	1	bbb	ORG
ftr-370	150	1	•	CARDINAL
ftr-370	151	1	consolidated manufacturing, inc.	ORG
ftr-370	152	1	111	CARDINAL
ftr-370	152	2	1	CARDINAL
ftr-370	152	3	1998	DATE
ftr-370	152	4	249	CARDINAL
ftr-370	152	5	1231	CARDINAL
ftr-370	152	6	10th	ORDINAL
ftr-370	152	7	2001	DATE
ftr-370	153	1	284	CARDINAL
ftr-370	153	2	florida	GPE
ftr-370	154	1	9	CARDINAL
ftr-370	154	2	si ii	PERSON
ftr-370	155	1	1	CARDINAL
ftr-370	157	1	t.c.	PERSON
ftr-370	158	1	2008-84	DATE
ftr-370	159	1	florida	GPE
ftr-370	160	1	lance penny	PERSON
ftr-370	164	1	vasquez	PERSON
ftr-370	168	1	2	CARDINAL
ftr-370	168	2	irs	ORG
ftr-370	170	1	2005-28, 2005-1	DATE
ftr-370	170	2	4/25/05	CARDINAL
ftr-370	172	1	medicaid	ORG
ftr-370	173	1	•	CARDINAL
ftr-370	174	1	76-96	DATE
ftr-370	174	2	1976-1	DATE
ftr-370	174	3	162	CARDINAL
ftr-370	174	4	irs	ORG
ftr-370	175	1	a. medicaid	PERSON
ftr-370	176	1	2008-26, 2008-21	DATE
ftr-370	177	1	985	CARDINAL
ftr-370	177	2	5/9/08	CARDINAL
ftr-370	178	1	2005-28, 2005-1	DATE
ftr-370	179	1	medicaid	ORG
ftr-370	180	1	irs	ORG
ftr-370	180	2	medicaid	ORG
ftr-370	180	3	2009	DATE
ftr-370	180	4	285	CARDINAL
ftr-370	180	5	medicaid	ORG
ftr-370	183	1	76	CARDINAL
ftr-370	185	1	76-96	CARDINAL
ftr-370	185	2	162	CARDINAL
ftr-370	186	1	3	CARDINAL
ftr-370	188	1	mencken	PERSON
ftr-370	188	2	june 1922	DATE
ftr-370	188	3	42	DATE
ftr-370	189	1	t.c.	PERSON
ftr-370	190	1	2008-64	DATE
ftr-370	190	2	3/17/08	CARDINAL
ftr-370	191	1	many years	DATE
ftr-370	191	2	chuck	PERSON
ftr-370	192	1	maryland	GPE
ftr-370	193	1	monthly	DATE
ftr-370	194	1	40-year-old	DATE
ftr-370	195	1	•	CARDINAL
ftr-370	195	2	haines	PERSON
ftr-370	198	1	malone v. commissioner	PERSON
ftr-370	198	2	t.c.	PERSON
ftr-370	199	1	2005-69	DATE
ftr-370	200	1	•	CARDINAL
ftr-370	200	2	maryland	GPE
ftr-370	200	3	chuck	PERSON
ftr-370	201	1	286	CARDINAL
ftr-370	201	2	florida	GPE
ftr-370	202	1	9	CARDINAL
ftr-370	202	2	maryland	GPE
ftr-370	203	1	•	CARDINAL
ftr-370	203	2	haines	ORG
ftr-370	203	3	mencken	PERSON
ftr-370	204	1	4	CARDINAL
ftr-370	204	2	2008	DATE
ftr-370	204	3	95%	PERCENT
ftr-370	206	1	•	CARDINAL
ftr-370	206	2	20 percent	PERCENT
ftr-370	206	3	50 percent	PERCENT
ftr-370	206	4	40 percent	PERCENT
ftr-370	206	5	60 percent	PERCENT
ftr-370	207	1	•	CARDINAL
ftr-370	207	2	first	ORDINAL
ftr-370	207	3	90 percent	PERCENT
ftr-370	208	1	•	CARDINAL
ftr-370	208	2	95 percent	PERCENT
ftr-370	209	1	5	CARDINAL
ftr-370	209	2	t.c.	PERSON
ftr-370	210	1	2008-272	CARDINAL
ftr-370	210	2	12/9/08	CARDINAL
ftr-370	211	1	cohen	PERSON
ftr-370	214	1	1	CARDINAL
ftr-370	217	1	71	CARDINAL
ftr-370	217	2	48590	DATE
ftr-370	217	3	8/21/06	CARDINAL
ftr-370	218	1	2009	DATE
ftr-370	218	2	287	CARDINAL
ftr-370	219	1	one year	DATE
ftr-370	219	2	irs	ORG
ftr-370	222	1	50 percent	PERCENT
ftr-370	222	2	macrs	ORG
ftr-370	227	1	73	CARDINAL
ftr-370	227	2	12838	DATE
ftr-370	227	3	3/10/08	CARDINAL
ftr-370	228	1	2006	DATE
ftr-370	228	2	263	CARDINAL
ftr-370	228	3	71	CARDINAL
ftr-370	228	4	48590	DATE
ftr-370	228	5	8/21/06	CARDINAL
ftr-370	229	1	2006	DATE
ftr-370	229	2	1.263(a)-2	CARDINAL
ftr-370	229	3	1.263(a)-3	CARDINAL
ftr-370	231	1	1	CARDINAL
ftr-370	231	2	one year	DATE
ftr-370	231	3	2	CARDINAL
ftr-370	231	4	more than $100	MONEY
ftr-370	233	1	first	ORDINAL
ftr-370	236	1	288	CARDINAL
ftr-370	236	2	florida	GPE
ftr-370	236	3	9	CARDINAL
ftr-370	236	4	•	CARDINAL
ftr-370	245	1	•	CARDINAL
ftr-370	249	1	•	CARDINAL
ftr-370	251	1	•	CARDINAL
ftr-370	252	1	263a	TIME
ftr-370	256	1	•	CARDINAL
ftr-370	258	1	1.162-3	CARDINAL
ftr-370	258	2	the year	DATE
ftr-370	258	3	the year	DATE
ftr-370	259	1	more than 12-months	CARDINAL
ftr-370	259	2	more than $100	MONEY
ftr-370	261	1	263a	CARDINAL
ftr-370	265	1	the year	DATE
ftr-370	266	1	•	CARDINAL
ftr-370	269	1	1.263(a)-2(d)(4	CARDINAL
ftr-370	269	2	2009	DATE
ftr-370	269	3	289	CARDINAL
ftr-370	269	4	446	CARDINAL
ftr-370	270	1	second	ORDINAL
ftr-370	270	2	first	ORDINAL
ftr-370	270	3	0.1 percent	PERCENT
ftr-370	270	4	2 percent	PERCENT
ftr-370	271	1	•	CARDINAL
ftr-370	276	1	the 2008	DATE
ftr-370	276	2	2006	DATE
ftr-370	278	1	1.48-1(e)(2	CARDINAL
ftr-370	281	1	one	CARDINAL
ftr-370	282	1	macrs	ORG
ftr-370	285	1	•	CARDINAL
ftr-370	292	1	1.263(a)-3	CARDINAL
ftr-370	294	1	1.162-4	CARDINAL
ftr-370	294	2	1	CARDINAL
ftr-370	294	3	2	CARDINAL
ftr-370	294	4	290	CARDINAL
ftr-370	294	5	florida	GPE
ftr-370	296	1	9	CARDINAL
ftr-370	296	2	3	CARDINAL
ftr-370	297	1	•	CARDINAL
ftr-370	301	1	1	CARDINAL
ftr-370	301	2	2	CARDINAL
ftr-370	301	3	3	CARDINAL
ftr-370	303	1	•	CARDINAL
ftr-370	307	1	1	CARDINAL
ftr-370	307	2	2	CARDINAL
ftr-370	307	3	3	CARDINAL
ftr-370	307	4	165	CARDINAL
ftr-370	307	5	4	CARDINAL
ftr-370	307	6	5	CARDINAL
ftr-370	307	7	macrs	ORG
ftr-370	307	8	6	CARDINAL
ftr-370	308	1	more than 50 percent	PERCENT
ftr-370	308	2	more than 50 percent	PERCENT
ftr-370	308	3	macrs	ORG
ftr-370	309	1	•	CARDINAL
ftr-370	314	1	•	CARDINAL
ftr-370	317	1	1.263(a)-3(d)(4	ORDINAL
ftr-370	317	2	section 263(a	LAW
ftr-370	318	1	263a	CARDINAL
ftr-370	319	1	•	CARDINAL
ftr-370	322	1	1.263(a)-3(e	CARDINAL
ftr-370	323	1	2009	DATE
ftr-370	323	2	291	CARDINAL
ftr-370	323	3	macrs	ORG
ftr-370	323	4	§ 168(g	ORG
ftr-370	326	1	•	CARDINAL
ftr-370	329	1	1.162-4	CARDINAL
ftr-370	331	1	1.263(a)-3	CARDINAL
ftr-370	332	1	2006	DATE
ftr-370	332	2	the taxable year	DATE
ftr-370	332	3	macrs	ORG
ftr-370	335	1	1.263(a)-3(j	CARDINAL
ftr-370	336	1	•	CARDINAL
ftr-370	339	1	2	CARDINAL
ftr-370	340	1	abc beverage corp.	ORG
ftr-370	341	1	v. united states	GPE
ftr-370	341	2	577	CARDINAL
ftr-370	341	3	935	CARDINAL
ftr-370	343	1	$6.25 million	MONEY
ftr-370	343	2	$11 million	MONEY
ftr-370	343	3	$2.75 million	MONEY
ftr-370	345	1	irs	ORG
ftr-370	346	1	cleveland allerton hotel, inc.	ORG
ftr-370	347	1	irs	ORG
ftr-370	347	2	166	CARDINAL
ftr-370	347	3	805	CARDINAL
ftr-370	347	4	6th	ORDINAL
ftr-370	347	5	1948	DATE
ftr-370	351	1	292	CARDINAL
ftr-370	351	2	florida	GPE
ftr-370	353	1	9	CARDINAL
ftr-370	354	1	115 t.c	QUANTITY
ftr-370	354	2	423	CARDINAL
ftr-370	354	3	2000	DATE
ftr-370	355	1	•	CARDINAL
ftr-370	355	2	cleveland allerton hotel	ORG
ftr-370	356	1	3	CARDINAL
ftr-370	356	2	2008	DATE
ftr-370	356	3	2008	DATE
ftr-370	356	4	318	CARDINAL
ftr-370	356	5	198	CARDINAL
ftr-370	356	6	2009	DATE
ftr-370	359	1	322	CARDINAL
ftr-370	359	2	2009	DATE
ftr-370	360	1	4	CARDINAL
ftr-370	361	1	wellpoint, inc.	ORG
ftr-370	362	1	t.c.	PERSON
ftr-370	363	1	2008-236	CARDINAL
ftr-370	363	2	10/27/08	CARDINAL
ftr-370	364	1	blue shield association	ORG
ftr-370	365	1	cy-pres	ORG
ftr-370	366	1	nearly $200 million	MONEY
ftr-370	367	1	kroupa	PERSON
ftr-370	369	1	5	CARDINAL
ftr-370	369	2	west covina motors	GPE
ftr-370	370	1	t.c.	PERSON
ftr-370	371	1	2008-237	CARDINAL
ftr-370	371	2	10/27/08	CARDINAL
ftr-370	374	1	kroupa	PERSON
ftr-370	374	2	2009	DATE
ftr-370	374	3	293	CARDINAL
ftr-370	377	1	6	CARDINAL
ftr-370	377	2	pyrex®	ORG
ftr-370	377	3	®	ORG
ftr-370	377	4	robinson	PERSON
ftr-370	378	1	robinson	PERSON
ftr-370	379	1	t.c.	PERSON
ftr-370	380	1	2009-9	DATE
ftr-370	383	1	corning	ORG
ftr-370	384	1	irs	ORG
ftr-370	386	1	irs	ORG
ftr-370	387	1	1.263a-1(e)(3)(iii)(a	DATE
ftr-370	389	1	2000-4	DATE
ftr-370	389	2	331	CARDINAL
ftr-370	389	3	iso 9000	ORG
ftr-370	391	1	irs	ORG
ftr-370	391	2	reg	CARDINAL
ftr-370	395	1	1	CARDINAL
ftr-370	396	1	irs	ORG
ftr-370	398	1	2008-13, 2008-10	DATE
ftr-370	399	1	518	CARDINAL
ftr-370	399	2	2/21/08	CARDINAL
ftr-370	400	1	section 162(m)(1	LAW
ftr-370	400	2	$1 million	MONEY
ftr-370	400	3	294	CARDINAL
ftr-370	400	4	florida	GPE
ftr-370	402	1	9	CARDINAL
ftr-370	404	1	1.162-27(e)(2)(v	CARDINAL
ftr-370	405	1	irs	ORG
ftr-370	405	2	$1 million	MONEY
ftr-370	405	3	one	CARDINAL
ftr-370	405	4	1	CARDINAL
ftr-370	405	5	2	CARDINAL
ftr-370	407	1	1.162-27(e)(2)(v	CARDINAL
ftr-370	409	1	one	CARDINAL
ftr-370	410	1	1/1/09	DATE
ftr-370	410	2	2	CARDINAL
ftr-370	412	1	2008-32, 2008-27	DATE
ftr-370	413	1	6	CARDINAL
ftr-370	413	2	6/16/08	CARDINAL
ftr-370	414	1	section 162(m)(4)(c	LAW
ftr-370	414	2	1,000,000	MONEY
ftr-370	414	3	two	CARDINAL
ftr-370	415	1	irs	ORG
ftr-370	416	1	3	CARDINAL
ftr-370	417	1	2008	DATE
ftr-370	418	1	500,000	MONEY
ftr-370	418	2	cfo	ORG
ftr-370	418	3	three	CARDINAL
ftr-370	418	4	the tax year	DATE
ftr-370	418	5	more than $300 million	MONEY
ftr-370	419	1	year	DATE
ftr-370	421	1	a.	PERSON
ftr-370	422	1	2009	DATE
ftr-370	422	2	295	CARDINAL
ftr-370	422	3	2008	DATE
ftr-370	423	1	20 percent	PERCENT
ftr-370	423	2	three	CARDINAL
ftr-370	423	3	the preceding five years	DATE
ftr-370	424	1	2008-94	DATE
ftr-370	424	2	2008-44	DATE
ftr-370	425	1	1070	CARDINAL
ftr-370	425	2	10/14/08	CARDINAL
ftr-370	425	3	2008	DATE
ftr-370	428	1	d.	NORP
ftr-370	428	2	1	CARDINAL
ftr-370	429	1	irs	ORG
ftr-370	430	1	2008-63	DATE
ftr-370	430	2	2008-28	DATE
ftr-370	431	1	114	CARDINAL
ftr-370	431	2	6/24/08	CARDINAL
ftr-370	432	1	2007-70	DATE
ftr-370	433	1	irs	ORG
ftr-370	433	2	the second half of 2008	DATE
ftr-370	433	3	58.5 cents	MONEY
ftr-370	433	4	8 cents	MONEY
ftr-370	433	5	8 cents	MONEY
ftr-370	433	6	27 cents	MONEY
ftr-370	434	1	14 cents	MONEY
ftr-370	435	1	a.	PERSON
ftr-370	435	2	fall 2008	DATE
ftr-370	436	1	proc	PERSON
ftr-370	437	1	2008-72	DATE
ftr-370	437	2	2008-50	DATE
ftr-370	438	1	1286	CARDINAL
ftr-370	438	2	11/24/08	CARDINAL
ftr-370	439	1	2009	DATE
ftr-370	439	2	55 cents	MONEY
ftr-370	439	3	3.5 cents	MONEY
ftr-370	439	4	three cents	MONEY
ftr-370	439	5	24 cents	MONEY
ftr-370	440	1	14 cents	MONEY
ftr-370	441	1	2	CARDINAL
ftr-370	441	2	one	CARDINAL
ftr-370	443	1	2008-8, 2008-5	DATE
ftr-370	444	1	340	CARDINAL
ftr-370	444	2	1/15/08	CARDINAL
ftr-370	445	1	1	CARDINAL
ftr-370	448	1	296	CARDINAL
ftr-370	448	2	florida	GPE
ftr-370	449	1	9	CARDINAL
ftr-370	449	2	2	CARDINAL
ftr-370	449	3	twelve	CARDINAL
ftr-370	450	1	irs	ORG
ftr-370	452	1	a.	PERSON
ftr-370	453	1	2005-40, 2005-	DATE
ftr-370	453	2	4	CARDINAL
ftr-370	453	3	6/17/05	CARDINAL
ftr-370	454	1	312	CARDINAL
ftr-370	454	2	531	CARDINAL
ftr-370	455	1	four	CARDINAL
ftr-370	456	1	first	ORDINAL
ftr-370	456	2	three	CARDINAL
ftr-370	456	3	3	CARDINAL
ftr-370	456	4	12	CARDINAL
ftr-370	457	1	4	CARDINAL
ftr-370	458	1	3	CARDINAL
ftr-370	459	1	third	ORDINAL
ftr-370	459	2	circuit cans alcoa’s	ORG
ftr-370	460	1	alcoa, inc.	ORG
ftr-370	461	1	v. united states	GPE
ftr-370	461	2	509	CARDINAL
ftr-370	461	3	173	CARDINAL
ftr-370	461	4	3d	CARDINAL
ftr-370	462	1	11/28/07	DATE
ftr-370	463	1	alcoa	ORG
ftr-370	464	1	1980	DATE
ftr-370	465	1	alcoa	ORG
ftr-370	465	2	1993	DATE
ftr-370	465	3	$12 million	MONEY
ftr-370	466	1	alcoa	ORG
ftr-370	466	2	1993	DATE
ftr-370	466	3	the years 1940-1987	DATE
ftr-370	467	1	those years	DATE
ftr-370	467	2	1993	DATE
ftr-370	468	1	alcoa	ORG
ftr-370	468	2	1993	DATE
ftr-370	468	3	1940-1987	DATE
ftr-370	469	1	third	ORDINAL
ftr-370	469	2	alcoa	GPE
ftr-370	470	1	new 2009	DATE
ftr-370	470	2	297	CARDINAL
ftr-370	472	1	1341	CARDINAL
ftr-370	472	2	1993	DATE
ftr-370	473	1	pennzoil	ORG
ftr-370	474	1	pennzoil-quaker co.	ORG
ftr-370	474	2	united states	GPE
ftr-370	474	3	511	CARDINAL
ftr-370	474	4	1365	CARDINAL
ftr-370	474	5	fed	ORG
ftr-370	474	6	cir	ORG
ftr-370	475	1	1/8/08	CARDINAL
ftr-370	475	2	62	CARDINAL
ftr-370	477	1	689	CARDINAL
ftr-370	477	2	2004	DATE
ftr-370	478	1	quaker state	ORG
ftr-370	478	2	pennzoil	ORG
ftr-370	479	1	pennzoil	ORG
ftr-370	479	2	1995	DATE
ftr-370	479	3	1996	DATE
ftr-370	479	4	irs	ORG
ftr-370	480	1	pennzoil	ORG
ftr-370	480	2	prior years	DATE
ftr-370	480	3	the earlier years	DATE
ftr-370	481	1	62	CARDINAL
ftr-370	483	1	689	CARDINAL
ftr-370	483	2	2004	DATE
ftr-370	485	1	the prior years	DATE
ftr-370	489	1	1341(b)(2	CARDINAL
ftr-370	489	2	1341	CARDINAL
ftr-370	491	1	1341	CARDINAL
ftr-370	492	1	texaco	ORG
ftr-370	492	2	united states	GPE
ftr-370	492	3	528	CARDINAL
ftr-370	492	4	703	CARDINAL
ftr-370	492	5	9th	ORDINAL
ftr-370	493	1	6/13/08	CARDINAL
ftr-370	494	1	between 1973 and 1981	DATE
ftr-370	494	2	texaco	ORG
ftr-370	495	1	texaco	ORG
ftr-370	495	2	1,250,000,000	MONEY
ftr-370	496	1	texaco	ORG
ftr-370	496	2	1341	CARDINAL
ftr-370	496	3	298	CARDINAL
ftr-370	496	4	florida	GPE
ftr-370	498	1	9	CARDINAL
ftr-370	498	2	the year	DATE
ftr-370	499	1	callahan	PERSON
ftr-370	499	2	1341(b)(2	CARDINAL
ftr-370	499	3	prior years	DATE
ftr-370	500	1	•	CARDINAL
ftr-370	500	2	1341(b)(2	CARDINAL
ftr-370	500	3	texaco	ORG
ftr-370	500	4	irs	ORG
ftr-370	500	5	2004-17, 2004-1	DATE
ftr-370	500	6	516	CARDINAL
ftr-370	500	7	prior years	DATE
ftr-370	500	8	section 1341(b)(2	LAW
ftr-370	500	9	the prior taxable year	DATE
ftr-370	501	1	ninth	ORDINAL
ftr-370	501	2	skidmore	PERSON
ftr-370	502	1	skidmore v. swift co.	ORG
ftr-370	502	2	323	CARDINAL
ftr-370	502	3	134	CARDINAL
ftr-370	502	4	140	CARDINAL
ftr-370	503	1	4	CARDINAL
ftr-370	503	2	2008-40, 2008-14	DATE
ftr-370	504	1	725	CARDINAL
ftr-370	504	2	3/11/08	CARDINAL
ftr-370	505	1	2006-52	DATE
ftr-370	505	2	2006-1	DATE
ftr-370	505	3	1175	CARDINAL
ftr-370	505	4	179d	PRODUCT
ftr-370	506	1	2006-52	DATE
ftr-370	508	1	2008	DATE
ftr-370	509	1	303	CARDINAL
ftr-370	509	2	1/1/14	CARDINAL
ftr-370	510	1	5	CARDINAL
ftr-370	510	2	irs	ORG
ftr-370	512	1	2008-23, 2008-18	DATE
ftr-370	513	1	852	CARDINAL
ftr-370	513	2	4/14/08	CARDINAL
ftr-370	514	1	461	CARDINAL
ftr-370	514	2	1030	CARDINAL
ftr-370	514	3	8th	ORDINAL
ftr-370	514	4	2006	DATE
ftr-370	514	5	50 percent	PERCENT
ftr-370	514	6	2009	DATE
ftr-370	514	7	299	CARDINAL
ftr-370	515	1	274(n)(2	CARDINAL
ftr-370	516	1	three	CARDINAL
ftr-370	517	1	•	CARDINAL
ftr-370	517	2	1	CARDINAL
ftr-370	518	1	•	CARDINAL
ftr-370	518	2	2	CARDINAL
ftr-370	519	1	•	CARDINAL
ftr-370	519	2	3	CARDINAL
ftr-370	522	1	2	CARDINAL
ftr-370	522	2	3	CARDINAL
ftr-370	524	1	6	CARDINAL
ftr-370	524	2	reg-106897-08	DATE
ftr-370	524	3	73	CARDINAL
ftr-370	524	4	32500	CARDINAL
ftr-370	524	5	6/9/08	CARDINAL
ftr-370	525	1	treasury	ORG
ftr-370	527	1	1.132-5	CARDINAL
ftr-370	527	2	1.274-5	CARDINAL
ftr-370	530	1	7	CARDINAL
ftr-370	530	2	half	CARDINAL
ftr-370	531	1	kurtz v. commissioner	PERSON
ftr-370	531	2	t.c.	PERSON
ftr-370	532	1	2008-111	DATE
ftr-370	532	2	4/22/08	CARDINAL
ftr-370	533	1	section 274(n)(2)(e	LAW
ftr-370	533	2	50-percent	PERCENT
ftr-370	533	3	300	CARDINAL
ftr-370	533	4	florida	GPE
ftr-370	534	1	9	CARDINAL
ftr-370	535	1	cohen	PERSON
ftr-370	535	2	the bering sea	LOC
ftr-370	536	1	8.	CARDINAL
ftr-370	537	1	t.c.	PERSON
ftr-370	538	1	2008-120	DATE
ftr-370	538	2	4/29/08	CARDINAL
ftr-370	539	1	haines	PERSON
ftr-370	541	1	1.274-5(a	CARDINAL
ftr-370	542	1	9	CARDINAL
ftr-370	542	2	october 2004	DATE
ftr-370	543	1	french	NORP
ftr-370	543	2	vietnam	GPE
ftr-370	545	1	section 102	LAW
ftr-370	545	2	american	NORP
ftr-370	545	3	2004	DATE
ftr-370	545	4	9 percent	PERCENT
ftr-370	546	1	a.	PERSON
ftr-370	547	1	reg-105847-05	DATE
ftr-370	547	2	70	CARDINAL
ftr-370	547	3	67220	DATE
ftr-370	547	4	11/4/05	CARDINAL
ftr-370	548	1	treasury	ORG
ftr-370	548	2	224	CARDINAL
ftr-370	548	3	1.199-1	CARDINAL
ftr-370	548	4	u.s.	GPE
ftr-370	548	5	199	CARDINAL
ftr-370	550	1	b.	PERSON
ftr-370	551	1	199	CARDINAL
ftr-370	551	2	247	CARDINAL
ftr-370	551	3	only 137	CARDINAL
ftr-370	551	4	55	CARDINAL
ftr-370	552	1	t.d	PERSON
ftr-370	552	2	9263	DATE
ftr-370	552	3	71	CARDINAL
ftr-370	552	4	31268	CARDINAL
ftr-370	555	1	t.d	PERSON
ftr-370	555	2	9381	DATE
ftr-370	555	3	section 199,	LAW
ftr-370	555	4	73	CARDINAL
ftr-370	555	5	8798	DATE
ftr-370	555	6	2/15/08	CARDINAL
ftr-370	555	7	73	CARDINAL
ftr-370	555	8	16518 2009	DATE
ftr-370	555	9	301	CARDINAL
ftr-370	555	10	3/28/08	CARDINAL
ftr-370	556	1	irs	ORG
ftr-370	556	2	199 regulations	QUANTITY
ftr-370	557	1	d.	NORP
ftr-370	557	2	2008	DATE
ftr-370	557	3	u.s.	GPE
ftr-370	557	4	199	CARDINAL
ftr-370	558	1	2008	DATE
ftr-370	559	1	199	CARDINAL
ftr-370	559	2	6 percent	PERCENT
ftr-370	559	3	9 percent	PERCENT
ftr-370	559	4	2010	DATE
ftr-370	560	1	10	CARDINAL
ftr-370	563	1	reg-119518-07	DATE
ftr-370	563	2	73	CARDINAL
ftr-370	563	3	16797	DATE
ftr-370	563	4	3/31/08	CARDINAL
ftr-370	566	1	1.162-24	CARDINAL
ftr-370	567	1	82	CARDINAL
ftr-370	570	1	1.162-24	CARDINAL
ftr-370	570	2	the day	DATE
ftr-370	570	3	the day	DATE
ftr-370	570	4	the day	DATE
ftr-370	572	1	legislative days	DATE
ftr-370	572	2	a day	DATE
ftr-370	573	1	11	CARDINAL
ftr-370	575	1	2008	DATE
ftr-370	575	2	175	CARDINAL
ftr-370	575	3	12/31/08	CARDINAL
ftr-370	575	4	1973	DATE
ftr-370	576	1	12	CARDINAL
ftr-370	578	1	section 461(j	PERSON
ftr-370	578	2	2008	DATE
ftr-370	578	3	years	DATE
ftr-370	578	4	12/31/09	DATE
ftr-370	578	5	any year	DATE
ftr-370	578	6	1	CARDINAL
ftr-370	578	7	2	CARDINAL
ftr-370	579	1	1) $300,000	MONEY
ftr-370	579	2	150,000	MONEY
ftr-370	579	3	2	CARDINAL
ftr-370	579	4	five	CARDINAL
ftr-370	579	5	years	DATE
ftr-370	580	1	302	CARDINAL
ftr-370	580	2	florida	GPE
ftr-370	581	1	9	CARDINAL
ftr-370	583	1	13	CARDINAL
ftr-370	583	2	proc	PERSON
ftr-370	584	1	2008-59	DATE
ftr-370	584	2	41	CARDINAL
ftr-370	585	1	857	CARDINAL
ftr-370	585	2	9/25/08	CARDINAL
ftr-370	586	1	october 1, 2008	DATE
ftr-370	588	1	14	CARDINAL
ftr-370	589	1	yearout mechanical & engineering, inc.	ORG
ftr-370	590	1	t.c.	PERSON
ftr-370	591	1	2008-217	CARDINAL
ftr-370	591	2	9/24/08	CARDINAL
ftr-370	592	1	boom years	DATE
ftr-370	592	2	albuquerque	GPE
ftr-370	592	3	new mexico	GPE
ftr-370	596	1	15	CARDINAL
ftr-370	597	1	less than $2	MONEY
ftr-370	598	1	2008	DATE
ftr-370	598	2	2009	DATE
ftr-370	598	3	up to $250	MONEY
ftr-370	599	1	e. depreciation &	ORG
ftr-370	599	2	1	CARDINAL
ftr-370	600	1	first-year	DATE
ftr-370	601	1	2007-36, 2007-17	DATE
ftr-370	602	1	1000	CARDINAL
ftr-370	602	2	3/29/07	CARDINAL
ftr-370	603	1	the 50 percent	PERCENT
ftr-370	603	2	first year	DATE
ftr-370	603	3	1400n(d	CARDINAL
ftr-370	604	1	50 percent	PERCENT
ftr-370	604	2	first year	DATE
ftr-370	605	1	2006	DATE
ftr-370	605	2	120	CARDINAL
ftr-370	605	3	12/31/10	CARDINAL
ftr-370	606	1	one	CARDINAL
ftr-370	606	2	2009	DATE
ftr-370	606	3	303	CARDINAL
ftr-370	606	4	90 days	DATE
ftr-370	607	1	the 50 percent	PERCENT
ftr-370	607	2	first year	DATE
ftr-370	607	3	12/31/07	CARDINAL
ftr-370	607	4	12/31/08	CARDINAL
ftr-370	609	1	a.	PERSON
ftr-370	610	1	2008-25, 2008-9	DATE
ftr-370	611	1	484	CARDINAL
ftr-370	611	2	2/11/08	CARDINAL
ftr-370	612	1	section 1400n(d)(5	LAW
ftr-370	618	1	2008	DATE
ftr-370	620	1	the 50 percent	PERCENT
ftr-370	620	2	gulf	LOC
ftr-370	620	3	january 1, 2008	DATE
ftr-370	621	1	2008	DATE
ftr-370	621	2	january 1, 2008 date	DATE
ftr-370	622	1	2	CARDINAL
ftr-370	622	2	proc	PERSON
ftr-370	622	3	2008-22	DATE
ftr-370	622	4	12	CARDINAL
ftr-370	623	1	658	CARDINAL
ftr-370	623	2	3/13/08	CARDINAL
ftr-370	624	1	280f	PRODUCT
ftr-370	624	2	2008	DATE
ftr-370	624	3	50-percent	PERCENT
ftr-370	624	4	2,960	MONEY
ftr-370	624	5	the first year	DATE
ftr-370	624	6	4,800	MONEY
ftr-370	624	7	the second year	DATE
ftr-370	624	8	2,850	MONEY
ftr-370	624	9	the third year	DATE
ftr-370	624	10	1,775	MONEY
ftr-370	624	11	year	DATE
ftr-370	624	12	2008	DATE
ftr-370	624	13	3,160	MONEY
ftr-370	624	14	the first year	DATE
ftr-370	624	15	5,100	MONEY
ftr-370	624	16	the second year	DATE
ftr-370	624	17	3,050	MONEY
ftr-370	624	18	the third year	DATE
ftr-370	624	19	1,875	MONEY
ftr-370	624	20	year	DATE
ftr-370	624	21	2008	DATE
ftr-370	624	22	50-percent	PERCENT
ftr-370	624	23	10,960	MONEY
ftr-370	624	24	the first year	DATE
ftr-370	624	25	4,800	MONEY
ftr-370	624	26	the second year	DATE
ftr-370	624	27	2,850	MONEY
ftr-370	624	28	the third year	DATE
ftr-370	624	29	1,775	MONEY
ftr-370	624	30	year	DATE
ftr-370	624	31	304	CARDINAL
ftr-370	624	32	florida	GPE
ftr-370	625	1	9	CARDINAL
ftr-370	625	2	2008	DATE
ftr-370	625	3	50-percent	PERCENT
ftr-370	625	4	11,160	MONEY
ftr-370	625	5	the first year	DATE
ftr-370	625	6	5,100	MONEY
ftr-370	625	7	the second year	DATE
ftr-370	625	8	3,050	MONEY
ftr-370	625	9	the third year	DATE
ftr-370	625	10	1,875	MONEY
ftr-370	625	11	each succeeding year	DATE
ftr-370	626	1	3	CARDINAL
ftr-370	626	2	2008	DATE
ftr-370	626	3	110	CARDINAL
ftr-370	626	4	the first year	DATE
ftr-370	626	5	50 percent	PERCENT
ftr-370	626	6	2008	DATE
ftr-370	627	1	a.	PERSON
ftr-370	628	1	irs	ORG
ftr-370	629	1	i.r.	GPE
ftr-370	629	2	2008-58	DATE
ftr-370	629	3	4/11/08	CARDINAL
ftr-370	630	1	irs	ORG
ftr-370	631	1	2008	DATE
ftr-370	632	1	irs	ORG
ftr-370	632	2	first year	DATE
ftr-370	632	3	179	CARDINAL
ftr-370	632	4	2009	DATE
ftr-370	634	1	proc	PERSON
ftr-370	635	1	2008-54	DATE
ftr-370	635	2	2008-38	DATE
ftr-370	636	1	722	CARDINAL
ftr-370	637	1	2008	DATE
ftr-370	637	2	50-percent	PERCENT
ftr-370	637	3	2008	DATE
ftr-370	637	4	years	DATE
ftr-370	637	5	2008	DATE
ftr-370	638	1	1	CARDINAL
ftr-370	638	2	179	CARDINAL
ftr-370	638	3	179	CARDINAL
ftr-370	638	4	179	CARDINAL
ftr-370	639	1	2	CARDINAL
ftr-370	639	2	the stimulus additional first year	DATE
ftr-370	639	3	first year	DATE
ftr-370	640	1	3	CARDINAL
ftr-370	640	2	179	CARDINAL
ftr-370	640	3	179	CARDINAL
ftr-370	640	4	kansas	GPE
ftr-370	641	1	4	CARDINAL
ftr-370	641	2	the stimulus additional first year	DATE
ftr-370	641	3	50-percent	PERCENT
ftr-370	641	4	kansas	GPE
ftr-370	642	1	•	CARDINAL
ftr-370	642	2	irs	ORG
ftr-370	642	3	the treasury department	ORG
ftr-370	643	1	1.179-5(c	CARDINAL
ftr-370	643	2	irs	ORG
ftr-370	643	3	years	DATE
ftr-370	643	4	2007	DATE
ftr-370	644	1	4	CARDINAL
ftr-370	644	2	fifteen-year	DATE
ftr-370	645	1	t.d	PERSON
ftr-370	645	2	73	CARDINAL
ftr-370	645	3	38910	DATE
ftr-370	645	4	7/8/08	DATE
ftr-370	646	1	treasury	ORG
ftr-370	646	2	195	CARDINAL
ftr-370	646	3	under 2009	DATE
ftr-370	646	4	305	CARDINAL
ftr-370	646	5	248	CARDINAL
ftr-370	646	6	709	CARDINAL
ftr-370	647	1	american	NORP
ftr-370	647	2	2004	DATE
ftr-370	647	3	60 months to 15 years	DATE
ftr-370	650	1	1.195-1	CARDINAL
ftr-370	650	2	the taxable year	DATE
ftr-370	650	3	the taxable year	DATE
ftr-370	652	1	446	CARDINAL
ftr-370	652	2	irs	ORG
ftr-370	652	3	481	CARDINAL
ftr-370	652	4	two	CARDINAL
ftr-370	652	5	years	DATE
ftr-370	656	1	1.248-1	CARDINAL
ftr-370	656	2	1.709	CARDINAL
ftr-370	656	3	5	CARDINAL
ftr-370	658	1	2009	DATE
ftr-370	658	2	2013	DATE
ftr-370	658	3	three-year	DATE
ftr-370	658	4	168	CARDINAL
ftr-370	658	5	two years old	DATE
ftr-370	659	1	6	CARDINAL
ftr-370	659	2	five-year	DATE
ftr-370	660	1	2008	DATE
ftr-370	661	1	2009	DATE
ftr-370	661	2	five-year	DATE
ftr-370	661	3	macrs	ORG
ftr-370	663	1	a.	PERSON
ftr-370	663	2	nascar	PERSON
ftr-370	664	1	2008	DATE
ftr-370	664	2	317	CARDINAL
ftr-370	664	3	2009	DATE
ftr-370	665	1	b.	PERSON
ftr-370	666	1	2008	DATE
ftr-370	666	2	january 1, 2010	DATE
ftr-370	667	1	$15 million	MONEY
ftr-370	667	2	$20 million	MONEY
ftr-370	667	3	$15 million	MONEY
ftr-370	667	4	$20 million	MONEY
ftr-370	668	1	306	CARDINAL
ftr-370	668	2	florida	GPE
ftr-370	669	1	9	CARDINAL
ftr-370	669	2	7	CARDINAL
ftr-370	669	3	2008	DATE
ftr-370	669	4	168(e)(3)(e	CARDINAL
ftr-370	669	5	fifteen-year	DATE
ftr-370	669	6	1250	CARDINAL
ftr-370	669	7	more than three years	DATE
ftr-370	669	8	more than 50%	PERCENT
ftr-370	669	9	january 1, 2010	DATE
ftr-370	670	1	8	CARDINAL
ftr-370	671	1	2008	DATE
ftr-370	671	2	308	CARDINAL
ftr-370	671	3	50 percent	PERCENT
ftr-370	671	4	first year	DATE
ftr-370	671	5	august 31, 2008	DATE
ftr-370	671	6	at least a	DATE
ftr-370	671	7	five year	DATE
ftr-370	673	1	9	CARDINAL
ftr-370	674	1	2008	DATE
ftr-370	674	2	2009	DATE
ftr-370	674	3	50 percent	PERCENT
ftr-370	675	1	10	CARDINAL
ftr-370	675	2	boxing day	DATE
ftr-370	675	3	irs	ORG
ftr-370	676	1	200852013	DATE
ftr-370	676	2	12/26/08	DATE
ftr-370	677	1	three	CARDINAL
ftr-370	681	1	1.167(a)-1(b	CARDINAL
ftr-370	681	2	gordon v. commissioner	PERSON
ftr-370	681	3	85	CARDINAL
ftr-370	681	4	309	CARDINAL
ftr-370	681	5	322	CARDINAL
ftr-370	681	6	1985	DATE
ftr-370	681	7	lomas santa fe, inc.	ORG
ftr-370	682	1	74	CARDINAL
ftr-370	682	2	662	CARDINAL
ftr-370	682	3	683	CARDINAL
ftr-370	682	4	1980	DATE
ftr-370	682	5	aff’d	ORG
ftr-370	682	6	693	CARDINAL
ftr-370	682	7	71	CARDINAL
ftr-370	682	8	9th	ORDINAL
ftr-370	682	9	1982	DATE
ftr-370	682	10	irs	ORG
ftr-370	683	1	168	CARDINAL
ftr-370	684	1	f. credits 1	PERSON
ftr-370	685	1	t.d	PERSON
ftr-370	685	2	9401	DATE
ftr-370	685	3	section 41(c)(5	LAW
ftr-370	685	4	73	CARDINAL
ftr-370	685	5	34185	DATE
ftr-370	685	6	6/17/08	CARDINAL
ftr-370	686	1	treasury	ORG
ftr-370	688	1	1.41-6	CARDINAL
ftr-370	688	2	41	CARDINAL
ftr-370	688	3	41(c)(5	DATE
ftr-370	688	4	2006	DATE
ftr-370	689	1	2007	DATE
ftr-370	689	2	congress	ORG
ftr-370	689	3	2009	DATE
ftr-370	689	4	307	CARDINAL
ftr-370	690	1	2006	DATE
ftr-370	690	2	third	ORDINAL
ftr-370	692	1	12 percent	PERCENT
ftr-370	692	2	50 percent	PERCENT
ftr-370	692	3	the previous three years	DATE
ftr-370	692	4	6 percent	PERCENT
ftr-370	692	5	the previous three years	DATE
ftr-370	693	1	2	CARDINAL
ftr-370	694	1	2008	DATE
ftr-370	694	2	3081	PRODUCT
ftr-370	694	3	38	CARDINAL
ftr-370	694	4	50 percent	PERCENT
ftr-370	694	5	first year	DATE
ftr-370	694	6	2008	DATE
ftr-370	695	1	march 31, 2008	DATE
ftr-370	695	2	§§ 38(c	ORG
ftr-370	695	3	53(c	CARDINAL
ftr-370	695	4	20 percent	PERCENT
ftr-370	698	1	$30 million	MONEY
ftr-370	698	2	six percent	PERCENT
ftr-370	698	3	years beginning after january 1, 2006	DATE
ftr-370	698	4	years	DATE
ftr-370	698	5	january 1, 2006	DATE
ftr-370	702	1	a. jesus chrysler	PERSON
ftr-370	704	1	2008	DATE
ftr-370	704	2	3081	PRODUCT
ftr-370	704	3	1	CARDINAL
ftr-370	704	4	2	CARDINAL
ftr-370	704	5	the year	DATE
ftr-370	704	6	3) $30 million	MONEY
ftr-370	704	7	a prior taxable year	DATE
ftr-370	705	1	august 3, 2007	DATE
ftr-370	705	2	675,000	CARDINAL
ftr-370	705	3	january 1, 2008	DATE
ftr-370	705	4	june 30, 2008	DATE
ftr-370	708	1	308	CARDINAL
ftr-370	708	2	florida	GPE
ftr-370	708	3	9	CARDINAL
ftr-370	708	4	si b.	PERSON
ftr-370	709	1	irs	ORG
ftr-370	710	1	rev	PERSON
ftr-370	710	2	proc	PERSON
ftr-370	711	1	2008-65, 2008-44	DATE
ftr-370	711	2	1082	DATE
ftr-370	711	3	10/14/08	CARDINAL
ftr-370	712	1	section 168(k)(4	LAW
ftr-370	712	2	the 50 percent	PERCENT
ftr-370	713	1	the chrysler llc	ORG
ftr-370	714	1	3/31/08	CARDINAL
ftr-370	714	2	1/1/10	CARDINAL
ftr-370	715	1	2008	DATE
ftr-370	715	2	§§ 38(c	ORG
ftr-370	715	3	53(c	CARDINAL
ftr-370	716	1	3	CARDINAL
ftr-370	716	2	2008	DATE
ftr-370	716	3	3022(b	DATE
ftr-370	716	4	12/31/07	CARDINAL
ftr-370	716	5	47	DATE
ftr-370	718	1	38(b)(4)(b)(ii	CARDINAL
ftr-370	719	1	4	CARDINAL
ftr-370	720	1	2008	DATE
ftr-370	720	2	40	CARDINAL
ftr-370	720	3	51 cents	MONEY
ftr-370	720	4	45 cents	MONEY
ftr-370	720	5	2009	DATE
ftr-370	720	6	2010	DATE
ftr-370	720	7	7,500,000,000 gallons	QUANTITY
ftr-370	720	8	2008	DATE
ftr-370	721	1	5	CARDINAL
ftr-370	723	1	2008	DATE
ftr-370	723	2	40	CARDINAL
ftr-370	724	1	1.01	MONEY
ftr-370	724	2	gallon	CARDINAL
ftr-370	724	3	12/31/08	CARDINAL
ftr-370	724	4	1/1/13	CARDINAL
ftr-370	725	1	40	CARDINAL
ftr-370	727	1	2009	DATE
ftr-370	727	2	309 a.	PERSON
ftr-370	727	3	2008	DATE
ftr-370	727	4	201	CARDINAL
ftr-370	727	5	50 percent	PERCENT
ftr-370	727	6	first year	DATE
ftr-370	729	1	6	CARDINAL
ftr-370	730	1	uncle sam	PERSON
ftr-370	731	1	section 45p	LAW
ftr-370	731	2	2008	DATE
ftr-370	732	1	less than 50	CARDINAL
ftr-370	732	2	the year	DATE
ftr-370	732	3	91-day	DATE
ftr-370	733	1	the united states	GPE
ftr-370	733	2	more than 30 days	DATE
ftr-370	734	1	20,000	MONEY
ftr-370	735	1	20 percent	PERCENT
ftr-370	736	1	section 280c(a	LAW
ftr-370	736	2	45p	CARDINAL
ftr-370	737	1	12/31/09. 7	DATE
ftr-370	739	1	45o	DATE
ftr-370	739	2	2008	DATE
ftr-370	739	3	30 percent	PERCENT
ftr-370	740	1	one	CARDINAL
ftr-370	740	2	100,000	MONEY
ftr-370	740	3	the five preceding years	DATE
ftr-370	740	4	2,000,000	MONEY
ftr-370	742	1	310	CARDINAL
ftr-370	742	2	florida	GPE
ftr-370	743	1	9	CARDINAL
ftr-370	743	2	45o	DATE
ftr-370	744	1	12/31/12	CARDINAL
ftr-370	744	2	8	CARDINAL
ftr-370	745	1	54a	CARDINAL
ftr-370	745	2	54b	DATE
ftr-370	745	3	2008	DATE
ftr-370	745	4	qfcbs	PERSON
ftr-370	746	1	qfcb	PERSON
ftr-370	746	2	united states forest service	ORG
ftr-370	746	3	at least half	CARDINAL
ftr-370	747	1	qfcbs	PERSON
ftr-370	747	2	$500 million	MONEY
ftr-370	748	1	three-year	DATE
ftr-370	748	2	90 days	DATE
ftr-370	748	3	the end of the three-year	DATE
ftr-370	749	1	qfcb	PERSON
ftr-370	751	1	9	CARDINAL
ftr-370	752	1	2008	DATE
ftr-370	753	1	1	CARDINAL
ftr-370	753	2	70-percent	PERCENT
ftr-370	753	3	1) 20 percent	PERCENT
ftr-370	753	4	2) $6,000	MONEY
ftr-370	754	1	2	CARDINAL
ftr-370	754	2	91-percent	PERCENT
ftr-370	754	3	30-percent	PERCENT
ftr-370	755	1	39percent	CARDINAL
ftr-370	756	1	3	CARDINAL
ftr-370	756	2	7/30/08	CARDINAL
ftr-370	756	3	american	NORP
ftr-370	756	4	1996	DATE
ftr-370	756	5	70 percent	PERCENT
ftr-370	756	6	30 percent	PERCENT
ftr-370	756	7	103	CARDINAL
ftr-370	757	1	4	CARDINAL
ftr-370	757	2	7/30/08	CARDINAL
ftr-370	757	3	12/31/13	CARDINAL
ftr-370	757	4	2009	DATE
ftr-370	757	5	311	CARDINAL
ftr-370	757	6	less than 9 percent	PERCENT
ftr-370	758	1	5	CARDINAL
ftr-370	758	2	2.20	MONEY
ftr-370	758	3	years 2008	DATE
ftr-370	758	4	2009	DATE
ftr-370	759	1	6	CARDINAL
ftr-370	759	2	three years	DATE
ftr-370	759	3	irs	ORG
ftr-370	760	1	10	CARDINAL
ftr-370	760	2	2008-68	DATE
ftr-370	760	3	34	CARDINAL
ftr-370	761	1	418	CARDINAL
ftr-370	761	2	8/21/08	CARDINAL
ftr-370	764	1	11	CARDINAL
ftr-370	765	1	2008	DATE
ftr-370	766	1	306	CARDINAL
ftr-370	766	2	19	CARDINAL
ftr-370	766	3	ten-year	DATE
ftr-370	766	4	150 percent	PERCENT
ftr-370	767	1	12	CARDINAL
ftr-370	769	1	2008	DATE
ftr-370	769	2	41	CARDINAL
ftr-370	769	3	december 31, 2009	DATE
ftr-370	770	1	14 percent	PERCENT
ftr-370	770	2	years ending after december 31, 2008	DATE
ftr-370	770	3	years	DATE
ftr-370	770	4	december 31, 2008	DATE
ftr-370	771	1	13	CARDINAL
ftr-370	771	2	indian	NORP
ftr-370	772	1	2008	DATE
ftr-370	772	2	314	CARDINAL
ftr-370	772	3	45a	CARDINAL
ftr-370	772	4	indian	NORP
ftr-370	772	5	years	DATE
ftr-370	772	6	december 31, 2009	DATE
ftr-370	773	1	14	CARDINAL
ftr-370	775	1	2008	DATE
ftr-370	775	2	45d	DATE
ftr-370	775	3	2009	DATE
ftr-370	775	4	up to 3.5 billion	QUANTITY
ftr-370	775	5	year	DATE
ftr-370	776	1	15	CARDINAL
ftr-370	777	1	2008	DATE
ftr-370	777	2	1397e	DATE
ftr-370	777	3	october 3, 2008	DATE
ftr-370	777	4	up to $400 million	MONEY
ftr-370	777	5	october 3, 2008	DATE
ftr-370	777	6	2010	DATE
ftr-370	778	1	312	CARDINAL
ftr-370	778	2	florida	GPE
ftr-370	779	1	9	CARDINAL
ftr-370	779	2	16	CARDINAL
ftr-370	780	1	katrina	DATE
ftr-370	781	1	2008	DATE
ftr-370	781	2	aug. 28, 2009	DATE
ftr-370	781	3	hurricane katrina	EVENT
ftr-370	782	1	katrina	EVENT
ftr-370	783	1	17	CARDINAL
ftr-370	783	2	new orleans	GPE
ftr-370	784	1	2008	DATE
ftr-370	784	2	1400n(h	CARDINAL
ftr-370	784	3	december 31, 2009	DATE
ftr-370	785	1	section 1400n(h	LAW
ftr-370	785	2	gulf	LOC
ftr-370	785	3	2005	DATE
ftr-370	785	4	10 percent	PERCENT
ftr-370	785	5	47	CARDINAL
ftr-370	785	6	13 percent	PERCENT
ftr-370	785	7	20 percent	PERCENT
ftr-370	785	8	26 percent	PERCENT
ftr-370	785	9	august 28, 2005	DATE
ftr-370	785	10	january 1, 2009	DATE
ftr-370	785	11	katrina	EVENT
ftr-370	786	1	18	CARDINAL
ftr-370	787	1	2008	DATE
ftr-370	787	2	a. section 302	PERSON
ftr-370	787	3	45d	DATE
ftr-370	788	1	b. section 316	PERSON
ftr-370	788	2	45	CARDINAL
ftr-370	788	3	2009	DATE
ftr-370	789	1	c. section 320	PERSON
ftr-370	789	2	2009	DATE
ftr-370	790	1	1	CARDINAL
ftr-370	791	1	2008	DATE
ftr-370	791	2	310	CARDINAL
ftr-370	791	3	2009	DATE
ftr-370	791	4	$10,000 §	MONEY
ftr-370	792	1	2	CARDINAL
ftr-370	793	1	2008	DATE
ftr-370	793	2	311	CARDINAL
ftr-370	793	3	50 percent	PERCENT
ftr-370	793	4	january 1, 2010	DATE
ftr-370	794	1	3	CARDINAL
ftr-370	795	1	2008	DATE
ftr-370	796	1	209	CARDINAL
ftr-370	796	2	the 50 percent	PERCENT
ftr-370	796	3	two years	DATE
ftr-370	796	4	2009	DATE
ftr-370	796	5	313	CARDINAL
ftr-370	796	6	1/1/11	DATE
ftr-370	798	1	4	CARDINAL
ftr-370	798	2	2008	DATE
ftr-370	800	1	•	CARDINAL
ftr-370	800	2	section 101	LAW
ftr-370	800	3	45	CARDINAL
ftr-370	800	4	1/1/10	CARDINAL
ftr-370	801	1	2009	DATE
ftr-370	801	2	2010	DATE
ftr-370	802	1	•	CARDINAL
ftr-370	803	1	§ 45(c)(7)(a)(i)(iv	ORG
ftr-370	803	2	50 percent	PERCENT
ftr-370	803	3	20 percent to 40 percent	PERCENT
ftr-370	804	1	section 108 of the act amends	LAW
ftr-370	804	2	50 percent	PERCENT
ftr-370	806	1	•	CARDINAL
ftr-370	807	1	•	CARDINAL
ftr-370	807	2	section 102	LAW
ftr-370	808	1	•	CARDINAL
ftr-370	808	2	section 103	LAW
ftr-370	808	3	12/31/16	CARDINAL
ftr-370	808	4	•	CARDINAL
ftr-370	808	5	section 103(b	LAW
ftr-370	808	6	38(c)(4)((b)(v	MONEY
ftr-370	809	1	•	CARDINAL
ftr-370	809	2	section 103(c	LAW
ftr-370	809	3	48	CARDINAL
ftr-370	810	1	500	MONEY
ftr-370	810	2	0.5 kilowatt	QUANTITY
ftr-370	810	3	1500	MONEY
ftr-370	811	1	•	CARDINAL
ftr-370	811	2	section 103(f)(2	LAW
ftr-370	811	3	38(c)(4)((b)(v	MONEY
ftr-370	812	1	•	CARDINAL
ftr-370	812	2	the 30 percent	PERCENT
ftr-370	812	3	48	DATE
ftr-370	812	4	314	CARDINAL
ftr-370	812	5	florida	GPE
ftr-370	813	1	9	CARDINAL
ftr-370	813	2	•	CARDINAL
ftr-370	813	3	section 105	LAW
ftr-370	814	1	•	CARDINAL
ftr-370	814	2	section 106	LAW
ftr-370	814	3	12/31/16	CARDINAL
ftr-370	814	4	2,000	MONEY
ftr-370	814	5	30 percent	PERCENT
ftr-370	814	6	500	MONEY
ftr-370	814	7	each half kilowatt	TIME
ftr-370	814	8	4,000	MONEY
ftr-370	814	9	2,000	MONEY
ftr-370	815	1	•	CARDINAL
ftr-370	815	2	section 111	LAW
ftr-370	815	3	48	DATE
ftr-370	816	1	irs	ORG
ftr-370	817	1	48a(d)(3)(a	DATE
ftr-370	817	2	$1.3 billion	MONEY
ftr-370	817	3	$2.55 billion	MONEY
ftr-370	818	1	section 48a(a)(3	LAW
ftr-370	818	2	30 percent	PERCENT
ftr-370	819	1	irs	ORG
ftr-370	820	1	section 48a(e)(1	LAW
ftr-370	820	2	irs	ORG
ftr-370	821	1	•	CARDINAL
ftr-370	821	2	section 112	LAW
ftr-370	821	3	48b	MONEY
ftr-370	821	4	20 percent to 30 percent	PERCENT
ftr-370	821	5	$3.5 billion	MONEY
ftr-370	822	1	section 48b(f	LAW
ftr-370	823	1	•	CARDINAL
ftr-370	823	2	section 115	LAW
ftr-370	823	3	38	CARDINAL
ftr-370	824	1	section 48q	LAW
ftr-370	824	2	20	MONEY
ftr-370	824	3	10	MONEY
ftr-370	827	1	section 117	LAW
ftr-370	827	2	treasury	ORG
ftr-370	827	3	the national academy of sciences	ORG
ftr-370	828	1	•	CARDINAL
ftr-370	828	2	section 202	LAW
ftr-370	828	3	40a	CARDINAL
ftr-370	828	4	50 cents	MONEY
ftr-370	828	5	1	MONEY
ftr-370	828	6	gallon	CARDINAL
ftr-370	832	1	2009	DATE
ftr-370	832	2	315 •	CARDINAL
ftr-370	832	3	203	CARDINAL
ftr-370	832	4	§§ 40	ORG
ftr-370	832	5	40a	CARDINAL
ftr-370	832	6	6426	DATE
ftr-370	832	7	the united states	GPE
ftr-370	832	8	the united states	GPE
ftr-370	833	1	•	CARDINAL
ftr-370	833	2	section 210	LAW
ftr-370	833	3	the 100 percent	PERCENT
ftr-370	833	4	one year	DATE
ftr-370	833	5	a tax year	DATE
ftr-370	833	6	•	CARDINAL
ftr-370	833	7	section 304	LAW
ftr-370	833	8	§ 45l	ORG
ftr-370	833	9	2009	DATE
ftr-370	834	1	•	CARDINAL
ftr-370	834	2	section 305	LAW
ftr-370	834	3	45	CARDINAL
ftr-370	834	4	38	CARDINAL
ftr-370	834	5	2009	DATE
ftr-370	835	1	5	CARDINAL
ftr-370	835	2	2008-72	DATE
ftr-370	835	3	2008-43	DATE
ftr-370	836	1	998	CARDINAL
ftr-370	836	2	10/27/08	CARDINAL
ftr-370	837	1	years	DATE
ftr-370	837	2	2007	DATE
ftr-370	837	3	2006	DATE
ftr-370	837	4	66.52	MONEY
ftr-370	837	5	28	MONEY
ftr-370	837	6	the 2006	DATE
ftr-370	837	7	41.06	MONEY
ftr-370	837	8	25.45	MONEY
ftr-370	838	1	6	CARDINAL
ftr-370	838	2	2008-89	DATE
ftr-370	838	3	43	CARDINAL
ftr-370	839	1	999	CARDINAL
ftr-370	839	2	10/27/08	CARDINAL
ftr-370	840	1	613a	CARDINAL
ftr-370	840	2	2007	DATE
ftr-370	840	3	15 percent	PERCENT
ftr-370	841	1	nols 1	ORG
ftr-370	842	1	bynum v. commissioner	PERSON
ftr-370	842	2	t.c.	PERSON
ftr-370	843	1	2008-14	DATE
ftr-370	843	2	1/28/08	CARDINAL
ftr-370	844	1	foley	PERSON
ftr-370	846	1	2	CARDINAL
ftr-370	847	1	reg-109367-06	DATE
ftr-370	848	1	73	CARDINAL
ftr-370	848	2	21861	DATE
ftr-370	848	3	4/22/08	CARDINAL
ftr-370	851	1	1.1221-1(e	CARDINAL
ftr-370	851	2	2006	DATE
ftr-370	851	3	reg-109367-06	DATE
ftr-370	851	4	71	CARDINAL
ftr-370	851	5	44600	DATE
ftr-370	851	6	1224(a)(4	CARDINAL
ftr-370	851	7	316	CARDINAL
ftr-370	851	8	florida	GPE
ftr-370	852	1	9	CARDINAL
ftr-370	853	1	burbank liquidating corp.	ORG
ftr-370	854	1	39	CARDINAL
ftr-370	854	2	999	CARDINAL
ftr-370	854	3	1963	DATE
ftr-370	854	4	united assocs., inc.	ORG
ftr-370	854	5	1965-1	DATE
ftr-370	854	6	3	CARDINAL
ftr-370	854	7	335	CARDINAL
ftr-370	854	8	125	CARDINAL
ftr-370	854	9	9th	ORDINAL
ftr-370	854	10	1964	DATE
ftr-370	855	1	irs	ORG
ftr-370	856	1	3	CARDINAL
ftr-370	856	2	congress	ORG
ftr-370	856	3	irs	ORG
ftr-370	857	1	tualatin valley	ORG
ftr-370	858	1	v. united states	GPE
ftr-370	858	2	522	CARDINAL
ftr-370	858	3	937	CARDINAL
ftr-370	858	4	9th	ORDINAL
ftr-370	860	1	2002	DATE
ftr-370	860	2	3/9/02	DATE
ftr-370	860	3	172	CARDINAL
ftr-370	860	4	five year	DATE
ftr-370	860	5	2001	DATE
ftr-370	860	6	2002	DATE
ftr-370	861	1	irs	ORG
ftr-370	861	2	2001	DATE
ftr-370	862	1	proc	PERSON
ftr-370	862	2	2002-40, 2002-1	DATE
ftr-370	862	3	irs	ORG
ftr-370	862	4	2001	DATE
ftr-370	862	5	10/31/02	DATE
ftr-370	863	1	1/7/03	CARDINAL
ftr-370	863	2	5-year	DATE
ftr-370	863	3	2002	DATE
ftr-370	863	4	2-year	DATE
ftr-370	863	5	2001	DATE
ftr-370	864	1	chevron	ORG
ftr-370	864	2	u.s.a., inc.	ORG
ftr-370	865	1	council, inc.	ORG
ftr-370	865	2	467	CARDINAL
ftr-370	865	3	837	CARDINAL
ftr-370	865	4	1984	DATE
ftr-370	866	1	4	CARDINAL
ftr-370	867	1	rendall v. commissioner	PERSON
ftr-370	867	2	535	CARDINAL
ftr-370	867	3	1221	CARDINAL
ftr-370	867	4	10th	ORDINAL
ftr-370	867	5	8/5/08	TIME
ftr-370	867	6	aff’g t.c.	PERSON
ftr-370	868	1	174	CARDINAL
ftr-370	869	1	$2 million	MONEY
ftr-370	870	1	merrill lynch	ORG
ftr-370	871	1	canada	GPE
ftr-370	872	1	1997	DATE
ftr-370	872	2	canada	GPE
ftr-370	872	3	the united states	GPE
ftr-370	873	1	merrill lynch	ORG
ftr-370	875	1	1997	DATE
ftr-370	875	2	3	MONEY
ftr-370	876	1	1997	DATE
ftr-370	877	1	the end of 1997	DATE
ftr-370	878	1	2009	DATE
ftr-370	878	2	317 •	CARDINAL
ftr-370	878	3	3	MONEY
ftr-370	881	1	620	CARDINAL
ftr-370	881	2	1176	DATE
ftr-370	881	3	1182	DATE
ftr-370	881	4	6th	ORDINAL
ftr-370	881	5	1980	DATE
ftr-370	882	1	•	CARDINAL
ftr-370	883	1	merrill lynch	ORG
ftr-370	883	2	merrill lynch	ORG
ftr-370	884	1	the tax court’s	ORG
ftr-370	885	1	5	CARDINAL
ftr-370	885	2	fannie mae	ORG
ftr-370	885	3	freddie mac	ORG
ftr-370	886	1	2008	DATE
ftr-370	886	2	fannie mae	ORG
ftr-370	886	3	freddie mac	ORG
ftr-370	886	4	september 6, 2008	DATE
ftr-370	888	1	582(c)(2	CARDINAL
ftr-370	890	1	a.	PERSON
ftr-370	891	1	proc	PERSON
ftr-370	892	1	2008-64	DATE
ftr-370	892	2	2008	DATE
ftr-370	892	3	47	CARDINAL
ftr-370	893	1	272	CARDINAL
ftr-370	893	2	10/30/08	CARDINAL
ftr-370	894	1	fannie mae	ORG
ftr-370	894	2	freddie mac	ORG
ftr-370	894	3	9/6/08	DATE
ftr-370	894	4	95%	PERCENT
ftr-370	895	1	95%	PERCENT
ftr-370	895	2	9/6/08	CARDINAL
ftr-370	897	1	9/6/08	DATE
ftr-370	897	2	9/6/08	CARDINAL
ftr-370	898	1	318	CARDINAL
ftr-370	898	2	florida	GPE
ftr-370	899	1	9	CARDINAL
ftr-370	899	2	6	CARDINAL
ftr-370	900	1	helbig v. commissioner	PERSON
ftr-370	900	2	t.c.	PERSON
ftr-370	901	1	2008-243	DATE
ftr-370	901	2	10/29/08	CARDINAL
ftr-370	902	1	contra costa jojoba	ORG
ftr-370	902	2	charles b. toepfer	PERSON
ftr-370	903	1	1983	DATE
ftr-370	903	2	1984	DATE
ftr-370	903	3	1985	DATE
ftr-370	903	4	utah	GPE
ftr-370	903	5	t.c.	PERSON
ftr-370	904	1	1998-6	DATE
ftr-370	905	1	wherry	PERSON
ftr-370	905	2	1983-1985	DATE
ftr-370	906	1	1993	DATE
ftr-370	907	1	•	CARDINAL
ftr-370	907	2	6653(a	CARDINAL
ftr-370	908	1	a. heller v. commissioner	PERSON
ftr-370	908	2	t.c.	PERSON
ftr-370	909	1	2008-232	CARDINAL
ftr-370	909	2	10/20/08	CARDINAL
ftr-370	910	1	6653	DATE
ftr-370	910	2	6661	CARDINAL
ftr-370	910	3	contra	NORP
ftr-370	910	4	costa jojoba	PRODUCT
ftr-370	911	1	contra costa’s	ORG
ftr-370	912	1	7	CARDINAL
ftr-370	914	1	t.c.	PERSON
ftr-370	914	2	2008-212	DATE
ftr-370	914	3	9/8/08	CARDINAL
ftr-370	915	1	california	GPE
ftr-370	916	1	sec	ORG
ftr-370	917	1	§ 165(a	ORG
ftr-370	918	1	thornton	PERSON
ftr-370	918	2	california	GPE
ftr-370	919	1	8	CARDINAL
ftr-370	921	1	vincentini v. commissioner	PERSON
ftr-370	921	2	t.c.	PERSON
ftr-370	921	3	2008-271	DATE
ftr-370	922	1	1999	DATE
ftr-370	922	2	keith anderson	PERSON
ftr-370	922	3	anderson ark	PERSON
ftr-370	922	4	anderson ark	PERSON
ftr-370	922	5	costa rica	GPE
ftr-370	923	1	irs	ORG
ftr-370	923	2	1999	DATE
ftr-370	923	3	anderson ark	PERSON
ftr-370	923	4	2001	DATE
ftr-370	923	5	2002	DATE
ftr-370	923	6	1999	DATE
ftr-370	923	7	year	DATE
ftr-370	924	1	2002	DATE
ftr-370	924	2	anderson ark	ORG
ftr-370	924	3	california	GPE
ftr-370	924	4	united states	GPE
ftr-370	924	5	anderson	PERSON
ftr-370	924	6	391	CARDINAL
ftr-370	924	7	970	CARDINAL
ftr-370	924	8	974	CARDINAL
ftr-370	924	9	9th	ORDINAL
ftr-370	924	10	2004	DATE
ftr-370	925	1	2004	DATE
ftr-370	925	2	2009	DATE
ftr-370	925	3	319	CARDINAL
ftr-370	925	4	washington	GPE
ftr-370	925	5	the united states	GPE
ftr-370	926	1	the washington district court	ORG
ftr-370	926	2	anderson ark	PERSON
ftr-370	927	1	anderson	GPE
ftr-370	928	1	the end of 2001	DATE
ftr-370	928	2	anderson ark	GPE
ftr-370	930	1	6662	DATE
ftr-370	930	2	anderson ark	GPE
ftr-370	932	1	i. at-risk	PERSON
ftr-370	932	2	1	CARDINAL
ftr-370	934	1	t.c.	PERSON
ftr-370	935	1	2008-46	DATE
ftr-370	935	2	2/28/08	CARDINAL
ftr-370	935	3	230	CARDINAL
ftr-370	937	1	526	CARDINAL
ftr-370	937	2	6th	ORDINAL
ftr-370	938	1	4/27/07	CARDINAL
ftr-370	939	1	99	CARDINAL
ftr-370	939	2	100	CARDINAL
ftr-370	939	3	wyoming	GPE
ftr-370	940	1	llc	DATE
ftr-370	941	1	949	CARDINAL
ftr-370	941	2	841	CARDINAL
ftr-370	941	3	6th	ORDINAL
ftr-370	941	4	1991	DATE
ftr-370	942	1	2	CARDINAL
ftr-370	943	1	ziegler v. commissioner	PERSON
ftr-370	943	2	282	CARDINAL
ftr-370	944	1	869	CARDINAL
ftr-370	944	2	2d	DATE
ftr-370	945	1	6/26/08	CARDINAL
ftr-370	946	1	second	ORDINAL
ftr-370	946	2	t.c.	ORG
ftr-370	947	1	2007-166	DATE
ftr-370	947	2	6/27/07	CARDINAL
ftr-370	947	3	stephen ziegler’s	PERSON
ftr-370	947	4	1984	DATE
ftr-370	947	5	two years	DATE
ftr-370	947	6	469	CARDINAL
ftr-370	947	7	fifth	ORDINAL
ftr-370	949	1	469	CARDINAL
ftr-370	949	2	fifth	ORDINAL
ftr-370	949	3	469	CARDINAL
ftr-370	949	4	320	CARDINAL
ftr-370	949	5	florida	GPE
ftr-370	950	1	9	CARDINAL
ftr-370	950	2	3	CARDINAL
ftr-370	951	1	469	CARDINAL
ftr-370	951	2	2008-64	DATE
ftr-370	951	3	2008-31	DATE
ftr-370	952	1	268	CARDINAL
ftr-370	952	2	8/4/08	CARDINAL
ftr-370	954	1	1.469-4(c)(1	CARDINAL
ftr-370	954	2	469	CARDINAL
ftr-370	957	1	irs	ORG
ftr-370	957	2	one	CARDINAL
ftr-370	958	1	the first taxable year	DATE
ftr-370	958	2	any year	DATE
ftr-370	959	1	years	DATE
ftr-370	961	1	11/4/08	CARDINAL
ftr-370	963	1	4.	CARDINAL
ftr-370	964	1	shelton v. united states	PERSON
ftr-370	964	2	102	CARDINAL
ftr-370	964	3	2008-6287	DATE
ftr-370	964	4	fed	ORG
ftr-370	966	1	9/23/08	CARDINAL
ftr-370	968	1	465	CARDINAL
ftr-370	970	1	465	CARDINAL
ftr-370	971	1	a year	DATE
ftr-370	971	2	atrisk	PERSON
ftr-370	971	3	469	CARDINAL
ftr-370	972	1	miller	PERSON
ftr-370	972	2	469	CARDINAL
ftr-370	972	3	465	CARDINAL
ftr-370	972	4	469	CARDINAL
ftr-370	974	1	a. capital gain	ORG
ftr-370	974	2	1	CARDINAL
ftr-370	976	1	reg-101001-05	DATE
ftr-370	976	2	72	CARDINAL
ftr-370	976	3	41468	DATE
ftr-370	979	1	1.165-5(i	CARDINAL
ftr-370	979	2	2009	DATE
ftr-370	979	3	321	CARDINAL
ftr-370	981	1	the last day	DATE
ftr-370	984	1	a.	PERSON
ftr-370	985	1	t.d	PERSON
ftr-370	985	2	9386	DATE
ftr-370	986	1	73	CARDINAL
ftr-370	986	2	13124	DATE
ftr-370	986	3	3/12/08	CARDINAL
ftr-370	987	1	3/12/08	CARDINAL
ftr-370	988	1	2	CARDINAL
ftr-370	989	1	trantina v. united states	GPE
ftr-370	989	2	512	CARDINAL
ftr-370	989	3	567	CARDINAL
ftr-370	989	4	9th	ORDINAL
ftr-370	995	1	ninth	ORDINAL
ftr-370	995	2	bybee	PERSON
ftr-370	1000	1	381	CARDINAL
ftr-370	1000	2	f. supp	PERSON
ftr-370	1001	1	2d	DATE
ftr-370	1001	2	1106	DATE
ftr-370	1005	1	322	CARDINAL
ftr-370	1005	2	florida	GPE
ftr-370	1006	1	9	CARDINAL
ftr-370	1007	1	baker v. commissioner	PERSON
ftr-370	1007	2	338	CARDINAL
ftr-370	1007	3	789	CARDINAL
ftr-370	1007	4	7th	ORDINAL
ftr-370	1007	5	2003	DATE
ftr-370	1008	1	3	CARDINAL
ftr-370	1009	1	muskat v. united states	PERSON
ftr-370	1009	2	101	CARDINAL
ftr-370	1009	3	2008-1606	DATE
ftr-370	1010	1	1,000,000	MONEY
ftr-370	1010	2	37%	PERCENT
ftr-370	1012	1	4	CARDINAL
ftr-370	1013	1	solomon v. commissioner	PERSON
ftr-370	1013	2	t.c.	PERSON
ftr-370	1014	1	2008-102	CARDINAL
ftr-370	1014	2	4/16/08	CARDINAL
ftr-370	1015	1	solomon colors	PERSON
ftr-370	1015	2	one	CARDINAL
ftr-370	1018	1	irs	ORG
ftr-370	1020	1	martin	PERSON
ftr-370	1020	2	110 t.c	QUANTITY
ftr-370	1020	3	189	CARDINAL
ftr-370	1020	4	1998	DATE
ftr-370	1021	1	martin	PERSON
ftr-370	1021	2	solomon	PERSON
ftr-370	1023	1	martin	PERSON
ftr-370	1023	2	solomon	PERSON
ftr-370	1025	1	2009	DATE
ftr-370	1025	2	323	PRODUCT
ftr-370	1026	1	5	CARDINAL
ftr-370	1026	2	♫♪	PERSON
ftr-370	1026	3	thirteen hundred and fifty two	CARDINAL
ftr-370	1026	4	nashville	GPE
ftr-370	1027	1	♫♪	PERSON
ftr-370	1027	2	9379	DATE
ftr-370	1027	3	73	CARDINAL
ftr-370	1027	4	7464	DATE
ftr-370	1027	5	2/8/08	CARDINAL
ftr-370	1027	6	reg-153589-06	DATE
ftr-370	1027	7	73	CARDINAL
ftr-370	1027	8	7503	DATE
ftr-370	1027	9	2/8/08	CARDINAL
ftr-370	1030	1	1.1221-3	CARDINAL
ftr-370	1031	1	the taxable year	DATE
ftr-370	1032	1	irs	ORG
ftr-370	1033	1	6	CARDINAL
ftr-370	1033	2	first	ORDINAL
ftr-370	1034	1	rendall v. commissioner	PERSON
ftr-370	1034	2	535	CARDINAL
ftr-370	1034	3	1221	CARDINAL
ftr-370	1034	4	10th	ORDINAL
ftr-370	1034	5	8/5/08	TIME
ftr-370	1036	1	irs	ORG
ftr-370	1037	1	1.1012-1(c)(2	MONEY
ftr-370	1038	1	7	CARDINAL
ftr-370	1039	1	2008	DATE
ftr-370	1040	1	403	CARDINAL
ftr-370	1040	2	§ 1012	ORG
ftr-370	1040	3	december 31, 2010	DATE
ftr-370	1042	1	more than one	CARDINAL
ftr-370	1043	1	1012(d	DATE
ftr-370	1045	1	a.	PERSON
ftr-370	1046	1	irs	ORG
ftr-370	1047	1	2008	DATE
ftr-370	1048	1	403	CARDINAL
ftr-370	1049	1	324	CARDINAL
ftr-370	1049	2	florida	GPE
ftr-370	1051	1	9	CARDINAL
ftr-370	1051	2	first	ORDINAL
ftr-370	1051	3	first	ORDINAL
ftr-370	1053	1	january 1, 2011	DATE
ftr-370	1053	2	january 1, 2012	DATE
ftr-370	1053	3	january 1, 2013	DATE
ftr-370	1055	1	section 6045b	LAW
ftr-370	1056	1	8	CARDINAL
ftr-370	1057	1	irs	ORG
ftr-370	1058	1	irs	ORG
ftr-370	1059	1	katz v. commissioner	PERSON
ftr-370	1059	2	t.c.	PERSON
ftr-370	1060	1	2008-269	CARDINAL
ftr-370	1060	2	12/3/08	DATE
ftr-370	1062	1	merrill lynch	ORG
ftr-370	1062	2	200,000	CARDINAL
ftr-370	1062	3	23.09	MONEY
ftr-370	1062	4	200,000	CARDINAL
ftr-370	1062	5	26.93	MONEY
ftr-370	1063	1	2/3/00	CARDINAL
ftr-370	1064	1	two	CARDINAL
ftr-370	1065	1	merrill lynch	ORG
ftr-370	1065	2	the morning of	TIME
ftr-370	1065	3	2/3/00	CARDINAL
ftr-370	1065	4	200,000	CARDINAL
ftr-370	1065	5	canadian	NORP
ftr-370	1066	1	five days later	DATE
ftr-370	1066	2	merrill lynch	ORG
ftr-370	1066	3	merrill lynchish	ORG
ftr-370	1066	4	$4.6 million	MONEY
ftr-370	1067	1	foley	PERSON
ftr-370	1068	1	69-74	CARDINAL
ftr-370	1068	2	1969-1	DATE
ftr-370	1068	3	the period of years	DATE
ftr-370	1068	4	annual	DATE
ftr-370	1068	5	section 72	LAW
ftr-370	1069	1	•	CARDINAL
ftr-370	1070	1	foley	PERSON
ftr-370	1071	1	2009	DATE
ftr-370	1071	2	325 •	CARDINAL
ftr-370	1072	1	69-74	CARDINAL
ftr-370	1073	1	71	CARDINAL
ftr-370	1073	2	61441	DATE
ftr-370	1074	1	treasury	ORG
ftr-370	1077	1	1.1011-2	CARDINAL
ftr-370	1078	1	10/18/06	DATE
ftr-370	1078	2	4/18/07	CARDINAL
ftr-370	1081	1	2008	DATE
ftr-370	1082	1	c. section 121 1	PERSON
ftr-370	1083	1	cia	ORG
ftr-370	1083	2	600	MONEY
ftr-370	1084	1	2008	DATE
ftr-370	1084	2	two	CARDINAL
ftr-370	1084	3	five years	DATE
ftr-370	1085	1	first	ORDINAL
ftr-370	1085	2	the five year	DATE
ftr-370	1085	3	cia	ORG
ftr-370	1085	4	nsa	ORG
ftr-370	1085	5	the united states	GPE
ftr-370	1086	1	second	ORDINAL
ftr-370	1087	1	five-year	DATE
ftr-370	1088	1	2	CARDINAL
ftr-370	1090	1	2008	DATE
ftr-370	1090	2	326	CARDINAL
ftr-370	1090	3	florida	GPE
ftr-370	1091	1	9	CARDINAL
ftr-370	1093	1	1	CARDINAL
ftr-370	1093	2	1/1/09	DATE
ftr-370	1093	3	2	CARDINAL
ftr-370	1093	4	the last date	DATE
ftr-370	1093	5	3	CARDINAL
ftr-370	1093	6	ten years	DATE
ftr-370	1093	7	§ 121(d)(9	DATE
ftr-370	1094	1	cia	ORG
ftr-370	1094	2	nsa	ORG
ftr-370	1094	3	4	CARDINAL
ftr-370	1094	4	two years	DATE
ftr-370	1096	1	121	CARDINAL
ftr-370	1097	1	•	CARDINAL
ftr-370	1097	2	january 1, 2009	DATE
ftr-370	1097	3	500,000	MONEY
ftr-370	1097	4	one year	DATE
ftr-370	1097	5	15,000	MONEY
ftr-370	1097	6	485,000	MONEY
ftr-370	1098	1	january 1, 2010	DATE
ftr-370	1099	1	january 1, 2013	DATE
ftr-370	1100	1	january 1, 2014	DATE
ftr-370	1100	2	600,000	MONEY
ftr-370	1101	1	15,000	MONEY
ftr-370	1102	1	100,000	MONEY
ftr-370	1103	1	the first year	DATE
ftr-370	1103	2	the year	DATE
ftr-370	1104	1	one-year	DATE
ftr-370	1104	2	twenty percent	PERCENT
ftr-370	1104	3	five-year	DATE
ftr-370	1104	4	twenty percent	PERCENT
ftr-370	1104	5	20,000	MONEY
ftr-370	1104	6	100,000	MONEY
ftr-370	1104	7	121	CARDINAL
ftr-370	1105	1	80,000	MONEY
ftr-370	1106	1	•	CARDINAL
ftr-370	1107	1	january 1, 2009	DATE
ftr-370	1107	2	500,000	MONEY
ftr-370	1107	3	12 years	DATE
ftr-370	1108	1	january 1, 2021	DATE
ftr-370	1109	1	january 1, 2024	DATE
ftr-370	1109	2	2009	DATE
ftr-370	1109	3	327	CARDINAL
ftr-370	1109	4	800,000	MONEY
ftr-370	1110	1	the twelve years	DATE
ftr-370	1110	2	eighty percent	PERCENT
ftr-370	1110	3	fifteen-year	DATE
ftr-370	1110	4	eighty percent	PERCENT
ftr-370	1110	5	240,000	MONEY
ftr-370	1110	6	300,000	MONEY
ftr-370	1110	7	121	CARDINAL
ftr-370	1111	1	60,000	MONEY
ftr-370	1112	1	1	CARDINAL
ftr-370	1113	1	1031	DATE
ftr-370	1115	1	a few weeks	DATE
ftr-370	1116	1	moore	PERSON
ftr-370	1116	2	t.c.	PERSON
ftr-370	1117	1	2007-134	DATE
ftr-370	1117	2	5/30/07	CARDINAL
ftr-370	1119	1	halpern	PERSON
ftr-370	1123	1	irs	ORG
ftr-370	1124	1	proc	PERSON
ftr-370	1125	1	2008-16, 2008-10	DATE
ftr-370	1126	1	547	CARDINAL
ftr-370	1126	2	2/15/08	CARDINAL
ftr-370	1128	1	1	CARDINAL
ftr-370	1128	2	at least 24 months	DATE
ftr-370	1128	3	2	CARDINAL
ftr-370	1128	4	two	CARDINAL
ftr-370	1128	5	12-month	DATE
ftr-370	1128	6	14 days	DATE
ftr-370	1128	7	14 days	DATE
ftr-370	1128	8	10 percent	PERCENT
ftr-370	1128	9	the number of days	DATE
ftr-370	1128	10	12-month	DATE
ftr-370	1129	1	first	ORDINAL
ftr-370	1129	2	12-month	DATE
ftr-370	1129	3	the day	DATE
ftr-370	1129	4	(and begins 12 months	DATE
ftr-370	1129	5	second	ORDINAL
ftr-370	1129	6	12-month	DATE
ftr-370	1129	7	the day	DATE
ftr-370	1129	8	first	ORDINAL
ftr-370	1129	9	12-month	DATE
ftr-370	1129	10	12 months	DATE
ftr-370	1130	1	1	CARDINAL
ftr-370	1130	2	at least 24 months	DATE
ftr-370	1130	3	two	CARDINAL
ftr-370	1130	4	12-month	DATE
ftr-370	1130	5	328	CARDINAL
ftr-370	1130	6	florida	GPE
ftr-370	1131	1	9	CARDINAL
ftr-370	1131	2	14 days	DATE
ftr-370	1131	3	14 days	DATE
ftr-370	1131	4	10 percent	PERCENT
ftr-370	1131	5	the number of days	DATE
ftr-370	1131	6	12-month	DATE
ftr-370	1132	1	first	ORDINAL
ftr-370	1132	2	12-month	DATE
ftr-370	1132	3	the day	DATE
ftr-370	1132	4	second	ORDINAL
ftr-370	1132	5	the day	DATE
ftr-370	1132	6	first	ORDINAL
ftr-370	1132	7	12-month	DATE
ftr-370	1133	1	any day	DATE
ftr-370	1133	2	280a(d)(4	CARDINAL
ftr-370	1134	1	2	CARDINAL
ftr-370	1135	1	t.d	PERSON
ftr-370	1135	2	9413	DATE
ftr-370	1136	1	73	CARDINAL
ftr-370	1137	1	468b	PRODUCT
ftr-370	1137	2	7872	DATE
ftr-370	1143	1	10/08/08	CARDINAL
ftr-370	1144	1	3	CARDINAL
ftr-370	1146	1	section 1031(i	LAW
ftr-370	1146	2	2008	DATE
ftr-370	1147	1	4	CARDINAL
ftr-370	1150	1	200836024	DATE
ftr-370	1150	2	5/12/08	CARDINAL
ftr-370	1151	1	irs	ORG
ftr-370	1151	2	proc	PERSON
ftr-370	1151	3	2000-37, 2002-2	DATE
ftr-370	1151	4	308	CARDINAL
ftr-370	1154	1	2009	DATE
ftr-370	1154	2	329	CARDINAL
ftr-370	1154	3	2008	DATE
ftr-370	1155	1	f. section 1035 1	PERSON
ftr-370	1155	2	proc	PERSON
ftr-370	1156	1	2008-24, 2008-13	DATE
ftr-370	1157	1	684	CARDINAL
ftr-370	1157	2	3/18/08	CARDINAL
ftr-370	1157	3	second	ORDINAL
ftr-370	1157	4	two	CARDINAL
ftr-370	1157	5	1035	CARDINAL
ftr-370	1157	6	the 12 months	DATE
ftr-370	1157	7	one	CARDINAL
ftr-370	1158	1	§ 72(e	ORG
ftr-370	1158	2	second	ORDINAL
ftr-370	1159	1	g. miscellaneous 1	PERSON
ftr-370	1160	1	proc	PERSON
ftr-370	1160	2	2008-63	DATE
ftr-370	1160	3	42	CARDINAL
ftr-370	1161	1	946	CARDINAL
ftr-370	1161	2	9/26/08	CARDINAL
ftr-370	1162	1	section 1058	LAW
ftr-370	1164	1	1058	DATE
ftr-370	1164	2	more than 30 days	DATE
ftr-370	1164	3	irs	ORG
ftr-370	1165	1	330	CARDINAL
ftr-370	1165	2	florida	GPE
ftr-370	1166	1	9	CARDINAL
ftr-370	1166	2	a. fringe	PERSON
ftr-370	1166	3	1	CARDINAL
ftr-370	1168	1	section 125(h	LAW
ftr-370	1168	2	2008	DATE
ftr-370	1168	3	the year’s end	DATE
ftr-370	1169	1	fsa	ORG
ftr-370	1169	2	fsa	ORG
ftr-370	1169	3	at least 180 days	DATE
ftr-370	1170	1	2	CARDINAL
ftr-370	1170	2	alice springs	GPE
ftr-370	1170	3	australia	GPE
ftr-370	1171	1	middleton v. commissioner	PERSON
ftr-370	1171	2	t.c.	PERSON
ftr-370	1172	1	2008-150	CARDINAL
ftr-370	1172	2	6/11/08	CARDINAL
ftr-370	1173	1	trw, inc.	ORG
ftr-370	1173	2	alice springs	PERSON
ftr-370	1174	1	alice springs	PERSON
ftr-370	1177	1	hargrove v. commissioner	ORG
ftr-370	1177	2	t.c.	PERSON
ftr-370	1178	1	2006-159	DATE
ftr-370	1178	2	119	CARDINAL
ftr-370	1179	1	912	CARDINAL
ftr-370	1179	2	u.s.	GPE
ftr-370	1180	1	3	CARDINAL
ftr-370	1181	1	2008-74, 2008-38	DATE
ftr-370	1182	1	718	CARDINAL
ftr-370	1183	1	irs	ORG
ftr-370	1183	2	2006-57	DATE
ftr-370	1183	3	2006-2	DATE
ftr-370	1183	4	911	CARDINAL
ftr-370	1183	5	1/1/09	DATE
ftr-370	1183	6	2007-76, 2007-40	DATE
ftr-370	1183	7	735	CARDINAL
ftr-370	1183	8	1/1/10	CARDINAL
ftr-370	1184	1	2006-57	DATE
ftr-370	1184	2	prior to january 1, 2010	DATE
ftr-370	1185	1	4.	CARDINAL
ftr-370	1185	2	six more months	DATE
ftr-370	1185	3	fsa	ORG
ftr-370	1185	4	hra debit cards	ORG
ftr-370	1186	1	2008-104	DATE
ftr-370	1186	2	2008-51	DATE
ftr-370	1187	1	1298	CARDINAL
ftr-370	1187	2	12/5/08	CARDINAL
ftr-370	1188	1	2007-2, 2007-1	DATE
ftr-370	1188	2	254	CARDINAL
ftr-370	1188	3	12/31/08	CARDINAL
ftr-370	1188	4	fsa	ORG
ftr-370	1188	5	hra debit cards	ORG
ftr-370	1188	6	1	CARDINAL
ftr-370	1188	7	notice 2009	DATE
ftr-370	1189	1	331 2006-69	DATE
ftr-370	1189	2	107	CARDINAL
ftr-370	1189	3	2) 90 percent	PERCENT
ftr-370	1189	4	the prior taxable year	DATE
ftr-370	1189	5	2003-102	DATE
ftr-370	1189	6	2003-2	DATE
ftr-370	1189	7	559	CARDINAL
ftr-370	1190	1	2007-2	DATE
ftr-370	1190	2	six months	DATE
ftr-370	1191	1	6/30/09	CARDINAL
ftr-370	1191	2	fsa	ORG
ftr-370	1191	3	hra debit cards	ORG
ftr-370	1192	1	5	CARDINAL
ftr-370	1192	2	10percent	DATE
ftr-370	1193	1	kowsh v. commissioner	PERSON
ftr-370	1193	2	t.c.	PERSON
ftr-370	1194	1	2008-204	CARDINAL
ftr-370	1194	2	8/28/08	CARDINAL
ftr-370	1197	1	age 53 in june 2001	DATE
ftr-370	1197	2	two	CARDINAL
ftr-370	1198	1	deutsche bank	ORG
ftr-370	1198	2	9/11	CARDINAL
ftr-370	1199	1	february 2002	DATE
ftr-370	1201	1	10percent	DATE
ftr-370	1203	1	6	CARDINAL
ftr-370	1204	1	2008	DATE
ftr-370	1205	1	211	CARDINAL
ftr-370	1206	1	the 15 month	DATE
ftr-370	1206	2	the first day	DATE
ftr-370	1206	3	up to $20	MONEY
ftr-370	1207	1	any month	DATE
ftr-370	1208	1	132(f)(4	CARDINAL
ftr-370	1209	1	332	CARDINAL
ftr-370	1209	2	florida	GPE
ftr-370	1210	1	9	CARDINAL
ftr-370	1210	2	2008	DATE
ftr-370	1211	1	section 83	LAW
ftr-370	1211	2	1	CARDINAL
ftr-370	1213	1	section 885	LAW
ftr-370	1213	2	american	NORP
ftr-370	1213	3	2004	DATE
ftr-370	1213	4	409a	PRODUCT
ftr-370	1213	5	2004	DATE
ftr-370	1217	1	a.	PERSON
ftr-370	1217	2	2008-2009	DATE
ftr-370	1217	3	12-month	DATE
ftr-370	1217	4	nine-month school year	DATE
ftr-370	1218	1	2004	DATE
ftr-370	1219	1	irs	ORG
ftr-370	1220	1	congress	ORG
ftr-370	1222	1	irs	ORG
ftr-370	1222	2	school years beginning before 1/1/08	DATE
ftr-370	1223	1	1	CARDINAL
ftr-370	1223	2	2008-62, 2008-29	DATE
ftr-370	1224	1	130	CARDINAL
ftr-370	1224	2	7/1/08	CARDINAL
ftr-370	1225	1	irs	ORG
ftr-370	1225	2	9or	ORDINAL
ftr-370	1225	3	10-month school year	DATE
ftr-370	1225	4	12 months	DATE
ftr-370	1226	1	2008-113	DATE
ftr-370	1226	2	2008-51	DATE
ftr-370	1227	1	1305	CARDINAL
ftr-370	1227	2	12/22/08	CARDINAL
ftr-370	1227	3	409a	PRODUCT
ftr-370	1227	4	409a	PRODUCT
ftr-370	1228	1	2	CARDINAL
ftr-370	1228	2	2008	DATE
ftr-370	1228	3	up to $100,000	MONEY
ftr-370	1228	4	2009	DATE
ftr-370	1229	1	333	CARDINAL
ftr-370	1229	2	exxon valdez	ORG
ftr-370	1229	3	the year	DATE
ftr-370	1230	1	1	CARDINAL
ftr-370	1231	1	2008	DATE
ftr-370	1231	2	72(t)(2)(g	CARDINAL
ftr-370	1231	3	10 percent	PERCENT
ftr-370	1231	4	at least 179 days	DATE
ftr-370	1232	1	2007	DATE
ftr-370	1233	1	2	CARDINAL
ftr-370	1233	2	roth	PERSON
ftr-370	1234	1	2008	DATE
ftr-370	1234	2	408a(e	CARDINAL
ftr-370	1234	3	134	CARDINAL
ftr-370	1234	4	annual	DATE
ftr-370	1235	1	3	CARDINAL
ftr-370	1235	2	congress	ORG
ftr-370	1236	1	2008	DATE
ftr-370	1236	2	2009	DATE
ftr-370	1236	3	up to $100,000	MONEY
ftr-370	1236	4	2	CARDINAL
ftr-370	1236	5	70½ years of age	DATE
ftr-370	1238	1	4	CARDINAL
ftr-370	1238	2	201	CARDINAL
ftr-370	1238	3	2009	DATE
ftr-370	1239	1	the year 2008	DATE
ftr-370	1239	2	2008	DATE
ftr-370	1239	3	2009	DATE
ftr-370	1239	4	4/1/09	DATE
ftr-370	1240	1	2008	DATE
ftr-370	1241	1	334	CARDINAL
ftr-370	1241	2	florida	GPE
ftr-370	1242	1	9	CARDINAL
ftr-370	1242	2	si b.	PERSON
ftr-370	1242	3	1	CARDINAL
ftr-370	1243	1	hahn v. commissioner	PERSON
ftr-370	1243	2	t.c.	PERSON
ftr-370	1244	1	2007-75	DATE
ftr-370	1245	1	the kirby lumber co.	ORG
ftr-370	1249	1	a.	PERSON
ftr-370	1250	1	irs	ORG
ftr-370	1251	1	payne v. commissioner	PERSON
ftr-370	1251	2	t.c.	PERSON
ftr-370	1252	1	2008-66	DATE
ftr-370	1252	2	3/18/08	CARDINAL
ftr-370	1254	1	section 108(e)(5	LAW
ftr-370	1255	1	2	CARDINAL
ftr-370	1255	2	congress	ORG
ftr-370	1256	1	2007	DATE
ftr-370	1256	2	1/1/07	CARDINAL
ftr-370	1256	3	1/1/10	DATE
ftr-370	1258	1	qpri	ORG
ftr-370	1258	2	2,000,000	MONEY
ftr-370	1258	3	1,000,000	MONEY
ftr-370	1259	1	1	CARDINAL
ftr-370	1259	2	2	CARDINAL
ftr-370	1260	1	1	CARDINAL
ftr-370	1260	2	2	CARDINAL
ftr-370	1264	1	2009	DATE
ftr-370	1264	2	335	CARDINAL
ftr-370	1265	1	2008	DATE
ftr-370	1265	2	december 31, 2012	DATE
ftr-370	1266	1	2007	DATE
ftr-370	1266	2	december 31, 2009	DATE
ftr-370	1267	1	3	CARDINAL
ftr-370	1268	1	sanford v. commissioner	PERSON
ftr-370	1268	2	t.c.	PERSON
ftr-370	1269	1	2008158	CARDINAL
ftr-370	1269	2	6/23/08	CARDINAL
ftr-370	1272	1	4.	CARDINAL
ftr-370	1272	2	section 134(b)(6	LAW
ftr-370	1272	3	2008	DATE
ftr-370	1272	4	the united states	GPE
ftr-370	1273	1	5	CARDINAL
ftr-370	1274	1	stadnyk v. commissioner	PERSON
ftr-370	1274	2	t.c.	PERSON
ftr-370	1275	1	2008-289	CARDINAL
ftr-370	1277	1	nsf	WORK_OF_ART
ftr-370	1279	1	section 104(a)(2	LAW
ftr-370	1279	2	section 61(a	LAW
ftr-370	1280	1	•	CARDINAL
ftr-370	1282	1	three	CARDINAL
ftr-370	1283	1	at least two	CARDINAL
ftr-370	1283	2	336	CARDINAL
ftr-370	1283	3	florida	GPE
ftr-370	1284	1	9	CARDINAL
ftr-370	1287	1	over 40 years	DATE
ftr-370	1288	1	1	CARDINAL
ftr-370	1289	1	67	CARDINAL
ftr-370	1290	1	124	CARDINAL
ftr-370	1290	2	304	CARDINAL
ftr-370	1290	3	6/27/05	CARDINAL
ftr-370	1290	4	18	CARDINAL
ftr-370	1290	5	aff’d	ORG
ftr-370	1290	6	467	CARDINAL
ftr-370	1290	7	149	CARDINAL
ftr-370	1290	8	2d	DATE
ftr-370	1291	1	2	CARDINAL
ftr-370	1291	2	knight v. commissioner	ORG
ftr-370	1291	3	128	CARDINAL
ftr-370	1291	4	s. ct	PERSON
ftr-370	1292	1	782	CARDINAL
ftr-370	1292	2	1/16/08	CARDINAL
ftr-370	1293	1	wherry	PERSON
ftr-370	1293	2	campbell soup company	ORG
ftr-370	1293	3	the 1960s	DATE
ftr-370	1293	4	2 percent	PERCENT
ftr-370	1295	1	the tax court	ORG
ftr-370	1295	2	the 2 percent	PERCENT
ftr-370	1295	3	two	CARDINAL
ftr-370	1295	4	1	CARDINAL
ftr-370	1295	5	2	CARDINAL
ftr-370	1296	1	•	CARDINAL
ftr-370	1296	2	2 percent	PERCENT
ftr-370	1297	1	o’neill trust	ORG
ftr-370	1297	2	98	CARDINAL
ftr-370	1297	3	227	CARDINAL
ftr-370	1297	4	1992	DATE
ftr-370	1298	1	sixth	ORDINAL
ftr-370	1298	2	2 percent	PERCENT
ftr-370	1299	1	994 f.2d 302	QUANTITY
ftr-370	1299	2	6th	ORDINAL
ftr-370	1299	3	1993	DATE
ftr-370	1300	1	sixth	ORDINAL
ftr-370	1300	2	irs	ORG
ftr-370	1300	3	nonacq	GPE
ftr-370	1300	4	1994-2	DATE
ftr-370	1300	5	1	CARDINAL
ftr-370	1300	6	mellon bank	ORG
ftr-370	1300	7	n.a.	GPE
ftr-370	1300	8	v. united states	GPE
ftr-370	1300	9	265	CARDINAL
ftr-370	1300	10	1275	CARDINAL
ftr-370	1300	11	fed	ORG
ftr-370	1300	12	cir. 2001	ORG
ftr-370	1300	13	fourth	ORDINAL
ftr-370	1300	14	scott v. united states	ORG
ftr-370	1300	15	328	CARDINAL
ftr-370	1300	16	132	CARDINAL
ftr-370	1300	17	4th	ORDINAL
ftr-370	1300	18	2003	DATE
ftr-370	1301	1	fourth	ORDINAL
ftr-370	1302	1	second	ORDINAL
ftr-370	1302	2	2009	DATE
ftr-370	1302	3	337	CARDINAL
ftr-370	1303	1	sixth	ORDINAL
ftr-370	1306	1	994 f.2d	QUANTITY
ftr-370	1306	2	304	CARDINAL
ftr-370	1307	1	a.	PERSON
ftr-370	1308	1	second	ORDINAL
ftr-370	1308	2	third	ORDINAL
ftr-370	1309	1	467	CARDINAL
ftr-370	1309	2	149	CARDINAL
ftr-370	1309	3	2d	DATE
ftr-370	1310	1	2	CARDINAL
ftr-370	1311	1	sotomayor	PERSON
ftr-370	1313	1	the supreme court	ORG
ftr-370	1314	1	reg-128224-06	DATE
ftr-370	1314	2	section 67	LAW
ftr-370	1314	3	72	CARDINAL
ftr-370	1314	4	41243	DATE
ftr-370	1314	5	7/27/07	CARDINAL
ftr-370	1317	1	1.67-4	CARDINAL
ftr-370	1317	2	2 percent	PERCENT
ftr-370	1320	1	1.67-4(b	CARDINAL
ftr-370	1321	1	2 percent	PERCENT
ftr-370	1324	1	1.67-4(c	CARDINAL
ftr-370	1325	1	two	CARDINAL
ftr-370	1326	1	2 percent	PERCENT
ftr-370	1328	1	•	CARDINAL
ftr-370	1328	2	national cable & telecommunications	ORG
ftr-370	1328	3	545	CARDINAL
ftr-370	1328	4	967 (2005	DATE
ftr-370	1330	1	338	CARDINAL
ftr-370	1330	2	florida	GPE
ftr-370	1331	1	9	CARDINAL
ftr-370	1332	1	council, inc.	ORG
ftr-370	1332	2	467	CARDINAL
ftr-370	1332	3	837	CARDINAL
ftr-370	1332	4	1984	DATE
ftr-370	1334	1	the supreme court	ORG
ftr-370	1334	2	second	ORDINAL
ftr-370	1334	3	sixth	ORDINAL
ftr-370	1334	4	fourth	ORDINAL
ftr-370	1335	1	the supreme court affirmed rudkin trust sub nom	ORG
ftr-370	1335	2	knight v. commissioner	ORG
ftr-370	1335	3	128	CARDINAL
ftr-370	1335	4	s. ct	PERSON
ftr-370	1336	1	782	CARDINAL
ftr-370	1336	2	1/16/08	CARDINAL
ftr-370	1336	3	9	CARDINAL
ftr-370	1337	1	second	ORDINAL
ftr-370	1337	2	justice roberts	PERSON
ftr-370	1337	3	second	ORDINAL
ftr-370	1337	4	mellon bank	ORG
ftr-370	1337	5	scott	ORG
ftr-370	1339	1	d.	NORP
ftr-370	1340	1	2008-32, 2008-11	DATE
ftr-370	1341	1	593	CARDINAL
ftr-370	1341	2	2/27/08	CARDINAL
ftr-370	1342	1	2 percent	PERCENT
ftr-370	1342	2	years	DATE
ftr-370	1343	1	2 percent	PERCENT
ftr-370	1344	1	e. ditto	PERSON
ftr-370	1344	2	the year 2008	DATE
ftr-370	1344	3	third	ORDINAL
ftr-370	1344	4	2-percent	PERCENT
ftr-370	1345	1	2008-116	DATE
ftr-370	1345	2	2008-52	DATE
ftr-370	1346	1	1372	CARDINAL
ftr-370	1346	2	12/29/08	CARDINAL
ftr-370	1347	1	2008-32, 2008-11	DATE
ftr-370	1347	2	593	CARDINAL
ftr-370	1348	1	67	CARDINAL
ftr-370	1348	2	2-percent	PERCENT
ftr-370	1348	3	year	DATE
ftr-370	1348	4	before january 1, 2009	DATE
ftr-370	1349	1	third	ORDINAL
ftr-370	1349	2	2-percent	PERCENT
ftr-370	1350	1	2	CARDINAL
ftr-370	1350	2	irs	ORG
ftr-370	1351	1	t.c.	PERSON
ftr-370	1352	1	2008-10	DATE
ftr-370	1352	2	1/24/08	CARDINAL
ftr-370	1353	1	california	GPE
ftr-370	1353	2	annual	DATE
ftr-370	1353	3	approximately $666,500	MONEY
ftr-370	1354	1	hours	TIME
ftr-370	1354	2	approximately 10 hours	TIME
ftr-370	1355	1	four or	MONEY
ftr-370	1355	2	9	MONEY
ftr-370	1356	1	the years	DATE
ftr-370	1356	2	up to $500,000	MONEY
ftr-370	1357	1	irs	ORG
ftr-370	1357	2	vasquez	PERSON
ftr-370	1357	3	2009	DATE
ftr-370	1357	4	339	CARDINAL
ftr-370	1359	1	the years	DATE
ftr-370	1359	2	the years	DATE
ftr-370	1359	3	the tax years	DATE
ftr-370	1360	1	3	CARDINAL
ftr-370	1361	1	balla v. commissioner	PERSON
ftr-370	1361	2	t.c.	PERSON
ftr-370	1362	1	2008-18	DATE
ftr-370	1362	2	1/31/08	CARDINAL
ftr-370	1364	1	cohen	PERSON
ftr-370	1364	2	1	CARDINAL
ftr-370	1364	3	2	CARDINAL
ftr-370	1366	1	4.	CARDINAL
ftr-370	1366	2	212	CARDINAL
ftr-370	1367	1	jones v. commissioner	PERSON
ftr-370	1367	2	131	CARDINAL
ftr-370	1368	1	3	CARDINAL
ftr-370	1368	2	7/28/08	CARDINAL
ftr-370	1369	1	approximately $6,000	MONEY
ftr-370	1369	2	5-day	DATE
ftr-370	1369	3	37 hours	TIME
ftr-370	1371	1	cartersville	GPE
ftr-370	1371	2	georgia	GPE
ftr-370	1371	3	approximately 750 miles	QUANTITY
ftr-370	1371	4	florida	GPE
ftr-370	1372	1	day	DATE
ftr-370	1372	2	212	CARDINAL
ftr-370	1373	1	vasquez	PERSON
ftr-370	1373	2	irs	ORG
ftr-370	1373	3	212	CARDINAL
ftr-370	1373	4	340	CARDINAL
ftr-370	1373	5	florida	GPE
ftr-370	1374	1	9	CARDINAL
ftr-370	1375	1	vasquez	PERSON
ftr-370	1375	2	merriam-webster’s	ORG
ftr-370	1375	3	9th	ORDINAL
ftr-370	1375	4	1985	DATE
ftr-370	1376	1	5	CARDINAL
ftr-370	1377	1	2008	DATE
ftr-370	1377	2	457a	PRODUCT
ftr-370	1377	3	the first year	DATE
ftr-370	1378	1	1	CARDINAL
ftr-370	1378	2	u.s.	GPE
ftr-370	1378	3	2	CARDINAL
ftr-370	1379	1	one percent	PERCENT
ftr-370	1379	2	between the year	DATE
ftr-370	1379	3	the year	DATE
ftr-370	1381	1	280a	ORG
ftr-370	1381	2	1	CARDINAL
ftr-370	1382	1	irs	ORG
ftr-370	1382	2	michael vick	PERSON
ftr-370	1384	1	t.c.	PERSON
ftr-370	1385	1	2008-203	CARDINAL
ftr-370	1385	2	8/27/08	CARDINAL
ftr-370	1386	1	irs	ORG
ftr-370	1388	1	a little over a year old	DATE
ftr-370	1391	1	thornton	PERSON
ftr-370	1391	2	183	CARDINAL
ftr-370	1391	3	2009	DATE
ftr-370	1391	4	341	CARDINAL
ftr-370	1392	1	many years	DATE
ftr-370	1392	2	yuma	GPE
ftr-370	1392	3	arizona	GPE
ftr-370	1392	4	irs	ORG
ftr-370	1392	5	almost a fourth	CARDINAL
ftr-370	1394	1	e. deductions	PERSON
ftr-370	1394	2	1	CARDINAL
ftr-370	1395	1	congress	ORG
ftr-370	1396	1	2006	DATE
ftr-370	1396	2	163(h)(3)(e	CARDINAL
ftr-370	1397	1	10 percent	PERCENT
ftr-370	1397	2	1,000	MONEY
ftr-370	1397	3	100,000	MONEY
ftr-370	1398	1	110,000	MONEY
ftr-370	1399	1	12/31/06	CARDINAL
ftr-370	1399	2	1/1/08	DATE
ftr-370	1399	3	12/31/06	CARDINAL
ftr-370	1399	4	a.	PERSON
ftr-370	1399	5	congress	ORG
ftr-370	1400	1	2007	DATE
ftr-370	1400	2	12/31/07	CARDINAL
ftr-370	1400	3	12/31/10	CARDINAL
ftr-370	1400	4	2	CARDINAL
ftr-370	1401	1	2008	DATE
ftr-370	1401	2	32(c)(2)(b)(vi	CARDINAL
ftr-370	1402	1	2007	DATE
ftr-370	1403	1	3	CARDINAL
ftr-370	1403	2	2008	DATE
ftr-370	1404	1	annual	DATE
ftr-370	1405	1	section 63(c)(1)(c	LAW
ftr-370	1406	1	342	CARDINAL
ftr-370	1406	2	florida	GPE
ftr-370	1407	1	9	CARDINAL
ftr-370	1407	2	2008	DATE
ftr-370	1407	3	years	DATE
ftr-370	1407	4	2008	DATE
ftr-370	1408	1	1	CARDINAL
ftr-370	1408	2	2) $500	MONEY
ftr-370	1408	3	1,000	MONEY
ftr-370	1409	1	a. congress	PERSON
ftr-370	1410	1	2008	DATE
ftr-370	1410	2	2009	DATE
ftr-370	1410	3	1	CARDINAL
ftr-370	1410	4	2) $500	MONEY
ftr-370	1410	5	1,000	MONEY
ftr-370	1411	1	2008	DATE
ftr-370	1412	1	4	CARDINAL
ftr-370	1413	1	section 3082 of the housing assistance tax act of	LAW
ftr-370	1413	2	2008	DATE
ftr-370	1413	3	hurricane katrina	EVENT
ftr-370	1413	4	hurricane rita	EVENT
ftr-370	1413	5	a later year	DATE
ftr-370	1413	6	the earlier taxable year	DATE
ftr-370	1413	7	the later year	DATE
ftr-370	1414	1	5	CARDINAL
ftr-370	1415	1	section 36	LAW
ftr-370	1415	2	2008	DATE
ftr-370	1415	3	first	ORDINAL
ftr-370	1415	4	4/9/08	DATE
ftr-370	1415	5	1/1/09	DATE
ftr-370	1416	1	10 percent	PERCENT
ftr-370	1416	2	7,500	MONEY
ftr-370	1416	3	3,750	MONEY
ftr-370	1417	1	two	CARDINAL
ftr-370	1417	2	irs	ORG
ftr-370	1418	1	75,000	MONEY
ftr-370	1418	2	95,000	MONEY
ftr-370	1418	3	170,000	MONEY
ftr-370	1419	1	first	ORDINAL
ftr-370	1419	2	three-year	DATE
ftr-370	1420	1	1014	CARDINAL
ftr-370	1421	1	267(c)(4	CARDINAL
ftr-370	1421	2	2009	DATE
ftr-370	1421	3	343	CARDINAL
ftr-370	1422	1	1	CARDINAL
ftr-370	1422	2	first	ORDINAL
ftr-370	1422	3	2	CARDINAL
ftr-370	1422	4	3	CARDINAL
ftr-370	1422	5	4	CARDINAL
ftr-370	1422	6	the taxable year	DATE
ftr-370	1423	1	•	CARDINAL
ftr-370	1423	2	15-year	DATE
ftr-370	1423	3	second	ORDINAL
ftr-370	1423	4	the taxable year	DATE
ftr-370	1424	1	7,500	MONEY
ftr-370	1424	2	2008	DATE
ftr-370	1424	3	500	MONEY
ftr-370	1424	4	2010	DATE
ftr-370	1424	5	500	MONEY
ftr-370	1424	6	the next 14 years	DATE
ftr-370	1426	1	the end of the 15-year	DATE
ftr-370	1428	1	the next two years	DATE
ftr-370	1429	1	1041	CARDINAL
ftr-370	1430	1	•	CARDINAL
ftr-370	1430	2	the year	DATE
ftr-370	1430	3	2009	DATE
ftr-370	1430	4	before july 1	DATE
ftr-370	1430	5	2008	DATE
ftr-370	1430	6	2008	DATE
ftr-370	1431	1	the first year	DATE
ftr-370	1431	2	2010	DATE
ftr-370	1431	3	2011	DATE
ftr-370	1432	1	6	CARDINAL
ftr-370	1433	1	congress	ORG
ftr-370	1433	2	texas	GPE
ftr-370	1433	3	florida	GPE
ftr-370	1434	1	2008	DATE
ftr-370	1434	2	2009	DATE
ftr-370	1435	1	7	CARDINAL
ftr-370	1436	1	2008	DATE
ftr-370	1436	2	2008	DATE
ftr-370	1436	3	2008	DATE
ftr-370	1436	4	15 percent	PERCENT
ftr-370	1436	5	over $8,500	MONEY
ftr-370	1436	6	10,000	MONEY
ftr-370	1436	7	post-2000	DATE
ftr-370	1437	1	2008	DATE
ftr-370	1437	2	10,000	MONEY
ftr-370	1437	3	12,050	MONEY
ftr-370	1437	4	532.50	MONEY
ftr-370	1438	1	344	CARDINAL
ftr-370	1438	2	florida	GPE
ftr-370	1439	1	9	CARDINAL
ftr-370	1439	2	8	CARDINAL
ftr-370	1440	1	2008	DATE
ftr-370	1442	1	•	CARDINAL
ftr-370	1442	2	section 205	LAW
ftr-370	1443	1	$2,500 plus $417	MONEY
ftr-370	1443	2	each kilowatt hour	TIME
ftr-370	1443	3	4 kilowatt hours	TIME
ftr-370	1444	1	7,500	MONEY
ftr-370	1444	2	less than 10,000 pounds	MONEY
ftr-370	1444	3	10,000	MONEY
ftr-370	1444	4	between 10,000	CARDINAL
ftr-370	1444	5	14,000 pounds	MONEY
ftr-370	1444	6	12,500	MONEY
ftr-370	1444	7	between 14,000	CARDINAL
ftr-370	1444	8	15,000	MONEY
ftr-370	1444	9	26,000 pounds	QUANTITY
ftr-370	1445	1	first	ORDINAL
ftr-370	1445	2	250,000	CARDINAL
ftr-370	1446	1	•	CARDINAL
ftr-370	1446	2	section 302	LAW
ftr-370	1446	3	25c 10 percent	PERCENT
ftr-370	1446	4	500	MONEY
ftr-370	1446	5	2009	DATE
ftr-370	1448	1	9	CARDINAL
ftr-370	1451	1	magdalin v. commissioner	PERSON
ftr-370	1451	2	t.c.	PERSON
ftr-370	1452	1	2008-293	CARDINAL
ftr-370	1453	1	wherry	PERSON
ftr-370	1453	2	two	CARDINAL
ftr-370	1453	3	two	CARDINAL
ftr-370	1453	4	two	CARDINAL
ftr-370	1453	5	213	CARDINAL
ftr-370	1454	1	1	CARDINAL
ftr-370	1454	2	2	CARDINAL
ftr-370	1455	1	wherry	PERSON
ftr-370	1456	1	•	CARDINAL
ftr-370	1457	1	•	CARDINAL
ftr-370	1457	2	200318017	CARDINAL
ftr-370	1457	3	1/9/03	CARDINAL
ftr-370	1457	4	irs	ORG
ftr-370	1457	5	213	CARDINAL
ftr-370	1457	6	2009	DATE
ftr-370	1457	7	345	CARDINAL
ftr-370	1458	1	1	CARDINAL
ftr-370	1459	1	t.d	PERSON
ftr-370	1459	2	9408	CARDINAL
ftr-370	1459	3	73	CARDINAL
ftr-370	1459	4	37797	DATE
ftr-370	1459	5	7/2/08	CARDINAL
ftr-370	1460	1	treasury	ORG
ftr-370	1460	2	72	CARDINAL
ftr-370	1460	3	5/2/07	CARDINAL
ftr-370	1460	4	2005	DATE
ftr-370	1460	5	goza	PERSON
ftr-370	1460	6	over one-half	CARDINAL
ftr-370	1460	7	one	CARDINAL
ftr-370	1460	8	the calendar year	DATE
ftr-370	1460	9	pre-1985	DATE
ftr-370	1460	10	at least $600	MONEY
ftr-370	1460	11	the year	DATE
ftr-370	1462	1	1.152-4	CARDINAL
ftr-370	1462	2	1	CARDINAL
ftr-370	1462	3	nights	TIME
ftr-370	1462	4	the taxable year	DATE
ftr-370	1463	1	the night	TIME
ftr-370	1464	1	a night	TIME
ftr-370	1465	1	a night	TIME
ftr-370	1465	2	the night	TIME
ftr-370	1465	3	a night	TIME
ftr-370	1465	4	the night	TIME
ftr-370	1465	5	that night	TIME
ftr-370	1466	1	night	TIME
ftr-370	1467	1	a school day	DATE
ftr-370	1468	1	2	CARDINAL
ftr-370	1468	2	years	DATE
ftr-370	1470	1	346	CARDINAL
ftr-370	1470	2	florida	GPE
ftr-370	1471	1	9	CARDINAL
ftr-370	1471	2	irs	ORG
ftr-370	1471	3	irs	ORG
ftr-370	1472	1	each year	DATE
ftr-370	1473	1	3	CARDINAL
ftr-370	1473	2	the years	DATE
ftr-370	1474	1	the first calendar year after the year	DATE
ftr-370	1475	1	4	CARDINAL
ftr-370	1475	2	121 t.c	QUANTITY
ftr-370	1475	3	245	CARDINAL
ftr-370	1475	4	2003	DATE
ftr-370	1476	1	a.	PERSON
ftr-370	1478	1	proc	PERSON
ftr-370	1479	1	2008-48, 2008-36	DATE
ftr-370	1480	1	586	CARDINAL
ftr-370	1480	2	8/18/08	CARDINAL
ftr-370	1481	1	the last 6 months	DATE
ftr-370	1481	2	1	CARDINAL
ftr-370	1481	3	2	CARDINAL
ftr-370	1481	4	one	CARDINAL
ftr-370	1481	5	more than one-half	CARDINAL
ftr-370	1481	6	3	CARDINAL
ftr-370	1481	7	one	CARDINAL
ftr-370	1481	8	one	CARDINAL
ftr-370	1481	9	1	CARDINAL
ftr-370	1481	10	2	CARDINAL
ftr-370	1481	11	106	CARDINAL
ftr-370	1481	12	3	CARDINAL
ftr-370	1481	13	4	CARDINAL
ftr-370	1481	14	220(d)(2	PRODUCT
ftr-370	1481	15	5	CARDINAL
ftr-370	1484	1	501	CARDINAL
ftr-370	1485	1	152(c)(3)(a	DATE
ftr-370	1487	1	2009	DATE
ftr-370	1487	2	347	CARDINAL
ftr-370	1487	3	151	CARDINAL
ftr-370	1488	1	2	CARDINAL
ftr-370	1489	1	irs	ORG
ftr-370	1490	1	irs	ORG
ftr-370	1492	1	t.c.	PERSON
ftr-370	1493	1	2008-183	CARDINAL
ftr-370	1493	2	7/30/08	CARDINAL
ftr-370	1494	1	kansas	GPE
ftr-370	1494	2	12,000	MONEY
ftr-370	1496	1	irs	ORG
ftr-370	1497	1	vasquez	PERSON
ftr-370	1497	2	kansas	GPE
ftr-370	1498	1	kansas	GPE
ftr-370	1499	1	139	CARDINAL
ftr-370	1499	2	152	CARDINAL
ftr-370	1499	3	kan	ORG
ftr-370	1501	1	2006	DATE
ftr-370	1503	1	wear v. mizell	PERSON
ftr-370	1503	2	946	CARDINAL
ftr-370	1503	3	1363	CARDINAL
ftr-370	1503	4	1367	DATE
ftr-370	1503	5	kan	ORG
ftr-370	1503	6	1997	DATE
ftr-370	1505	1	davis v. commissioner	PERSON
ftr-370	1505	2	41 t.c	QUANTITY
ftr-370	1505	3	815	CARDINAL
ftr-370	1505	4	820	CARDINAL
ftr-370	1505	5	1964	DATE
ftr-370	1505	6	t.c.	PERSON
ftr-370	1506	1	1993-317	DATE
ftr-370	1507	1	12,000	MONEY
ftr-370	1508	1	kansas	GPE
ftr-370	1509	1	•	CARDINAL
ftr-370	1510	1	3	CARDINAL
ftr-370	1511	1	johanson v. commissioner	PERSON
ftr-370	1511	2	541	CARDINAL
ftr-370	1511	3	973	CARDINAL
ftr-370	1511	4	9th	ORDINAL
ftr-370	1513	1	california	GPE
ftr-370	1515	1	348	CARDINAL
ftr-370	1515	2	florida	GPE
ftr-370	1517	1	9	CARDINAL
ftr-370	1518	1	4.	CARDINAL
ftr-370	1520	1	mitchell v. commissioner	PERSON
ftr-370	1520	2	131	CARDINAL
ftr-370	1522	1	15	CARDINAL
ftr-370	1523	1	13	CARDINAL
ftr-370	1524	1	first	ORDINAL
ftr-370	1525	1	•	CARDINAL
ftr-370	1525	2	holmes	PERSON
ftr-370	1525	3	halpern	PERSON
ftr-370	1526	1	an earlier year	DATE
ftr-370	1527	1	holmes	PERSON
ftr-370	1528	1	1	CARDINAL
ftr-370	1531	1	2008-34, 2008-28	DATE
ftr-370	1532	1	76	CARDINAL
ftr-370	1532	2	6/20/08	CARDINAL
ftr-370	1533	1	one	CARDINAL
ftr-370	1535	1	1	CARDINAL
ftr-370	1535	2	2	CARDINAL
ftr-370	1535	3	3	CARDINAL
ftr-370	1535	4	4	CARDINAL
ftr-370	1535	5	5	CARDINAL
ftr-370	1536	1	annual	DATE
ftr-370	1538	1	•	CARDINAL
ftr-370	1538	2	ellen aprill	PERSON
ftr-370	1538	3	loyola	GPE
ftr-370	1538	4	los angeles	GPE
ftr-370	1538	5	2007	DATE
ftr-370	1538	6	2009	DATE
ftr-370	1538	7	349	CARDINAL
ftr-370	1539	1	irs	ORG
ftr-370	1540	1	2.	CARDINAL
ftr-370	1540	2	section 530(d)(9	LAW
ftr-370	1540	3	2008	DATE
ftr-370	1540	4	134	CARDINAL
ftr-370	1540	5	annual	DATE
ftr-370	1541	1	3	CARDINAL
ftr-370	1541	2	congress	ORG
ftr-370	1542	1	2008	DATE
ftr-370	1542	2	2009	DATE
ftr-370	1542	3	222	CARDINAL
ftr-370	1542	4	up to $4,000	MONEY
ftr-370	1542	5	65,000	MONEY
ftr-370	1542	6	130,000	MONEY
ftr-370	1542	7	up to $2,000	MONEY
ftr-370	1542	8	65,000	MONEY
ftr-370	1542	9	130,000	MONEY
ftr-370	1542	10	greater than $80,000	MONEY
ftr-370	1542	11	160,000	MONEY
ftr-370	1542	12	2008	DATE
ftr-370	1543	1	2004	DATE
ftr-370	1543	2	december 31, 2007	DATE
ftr-370	1544	1	222	CARDINAL
ftr-370	1544	2	2008	DATE
ftr-370	1544	3	2009	DATE
ftr-370	1544	4	that year	DATE
ftr-370	1547	1	1	CARDINAL
ftr-370	1548	1	one year	DATE
ftr-370	1549	1	2007	DATE
ftr-370	1549	2	one-year	DATE
ftr-370	1550	1	2007	DATE
ftr-370	1550	2	44,350	MONEY
ftr-370	1550	3	66,250	MONEY
ftr-370	1550	4	33,125	MONEY
ftr-370	1551	1	2007	DATE
ftr-370	1552	1	a. congress	PERSON
ftr-370	1553	1	a year	DATE
ftr-370	1554	1	350	CARDINAL
ftr-370	1554	2	florida	GPE
ftr-370	1555	1	9	CARDINAL
ftr-370	1555	2	2008	DATE
ftr-370	1555	3	one-year	DATE
ftr-370	1556	1	•	CARDINAL
ftr-370	1556	2	2008	DATE
ftr-370	1556	3	46,200	MONEY
ftr-370	1556	4	69,950	MONEY
ftr-370	1556	5	34,975	MONEY
ftr-370	1557	1	2008	DATE
ftr-370	1557	2	6,400	MONEY
ftr-370	1558	1	•	CARDINAL
ftr-370	1558	2	d.c.	GPE
ftr-370	1558	3	homebuyer	ORG
ftr-370	1558	4	2008	DATE
ftr-370	1559	1	•	CARDINAL
ftr-370	1560	1	first	ORDINAL
ftr-370	1560	2	2008	DATE
ftr-370	1560	3	2009	DATE
ftr-370	1560	4	50 percent	PERCENT
ftr-370	1560	5	october 3, 2008	DATE
ftr-370	1561	1	second	ORDINAL
ftr-370	1561	2	5,000	MONEY
ftr-370	1562	1	third	ORDINAL
ftr-370	1562	2	a tax year	DATE
ftr-370	1562	3	the tax year	DATE
ftr-370	1562	4	1) 50%	PERCENT
ftr-370	1562	5	the tax year	DATE
ftr-370	1562	6	20 percent	PERCENT
ftr-370	1562	7	2	CARDINAL
ftr-370	1563	1	20% to 50%	PERCENT
ftr-370	1563	2	two-year	DATE
ftr-370	1563	3	five-year	DATE
ftr-370	1564	1	fourth	ORDINAL
ftr-370	1565	1	•	CARDINAL
ftr-370	1565	2	october 3, 2008	DATE
ftr-370	1565	3	year ending before january 1, 2008	DATE
ftr-370	1567	1	2	CARDINAL
ftr-370	1567	2	1969	DATE
ftr-370	1568	1	2008	DATE
ftr-370	1568	2	7/30/08	CARDINAL
ftr-370	1568	3	1	CARDINAL
ftr-370	1568	4	at least 95 percent	PERCENT
ftr-370	1568	5	2	CARDINAL
ftr-370	1568	6	3	CARDINAL
ftr-370	1568	7	2009	DATE
ftr-370	1568	8	351	CARDINAL
ftr-370	1569	1	§ 38(c)(4)(b	ORG
ftr-370	1570	1	47	DATE
ftr-370	1571	1	vi	PERSON
ftr-370	1571	2	1	CARDINAL
ftr-370	1572	1	congress	ORG
ftr-370	1572	2	irs	ORG
ftr-370	1572	3	irs	ORG
ftr-370	1573	1	t.d	PERSON
ftr-370	1574	1	73	CARDINAL
ftr-370	1574	2	26321	DATE
ftr-370	1574	3	5/9/08	CARDINAL
ftr-370	1575	1	351	CARDINAL
ftr-370	1576	1	358(h)(3	CARDINAL
ftr-370	1576	2	1	CARDINAL
ftr-370	1576	3	2	CARDINAL
ftr-370	1578	1	1.358-5	CARDINAL
ftr-370	1580	1	1.358-5	CARDINAL
ftr-370	1581	1	358(h)(3	CARDINAL
ftr-370	1582	1	95-74	CARDINAL
ftr-370	1583	1	358(h)(3	CARDINAL
ftr-370	1584	1	1	CARDINAL
ftr-370	1586	1	irs	ORG
ftr-370	1587	1	beckley v. commissioner	PERSON
ftr-370	1587	2	130 t.c	QUANTITY
ftr-370	1588	1	18	CARDINAL
ftr-370	1588	2	6/30/08	CARDINAL
ftr-370	1589	1	50 percent	PERCENT
ftr-370	1591	1	only 1 percent	PERCENT
ftr-370	1591	2	irs	ORG
ftr-370	1591	3	50 percent	PERCENT
ftr-370	1592	1	vdn	PERSON
ftr-370	1592	2	352	CARDINAL
ftr-370	1592	3	florida	GPE
ftr-370	1593	1	9	CARDINAL
ftr-370	1594	1	irs	ORG
ftr-370	1594	2	50 percent	PERCENT
ftr-370	1594	3	vdn	GPE
ftr-370	1595	1	irs	ORG
ftr-370	1595	2	vdn	PERSON
ftr-370	1595	3	oregon	GPE
ftr-370	1596	1	irs	ORG
ftr-370	1596	2	oregon	GPE
ftr-370	1596	3	virginia	GPE
ftr-370	1596	4	virginia	GPE
ftr-370	1597	1	2	CARDINAL
ftr-370	1597	2	section 162(k	LAW
ftr-370	1598	1	ralston purina co.	ORG
ftr-370	1599	1	131	CARDINAL
ftr-370	1600	1	4	CARDINAL
ftr-370	1600	2	9/10/08	CARDINAL
ftr-370	1601	1	ralston purina	PERSON
ftr-370	1601	2	ralston purina preferred stock	ORG
ftr-370	1602	1	5	CARDINAL
ftr-370	1603	1	nims	PERSON
ftr-370	1603	2	ralston purina’s	PERSON
ftr-370	1603	3	162(k	CARDINAL
ftr-370	1604	1	boise cascade corp.	ORG
ftr-370	1605	1	v. united states	GPE
ftr-370	1605	2	329	CARDINAL
ftr-370	1605	3	751	CARDINAL
ftr-370	1605	4	9th	ORDINAL
ftr-370	1605	5	2003	DATE
ftr-370	1606	1	boise	GPE
ftr-370	1606	2	ninth	ORDINAL
ftr-370	1607	1	ninth	ORDINAL
ftr-370	1607	2	fort howard corp. &	ORG
ftr-370	1608	1	345	CARDINAL
ftr-370	1608	2	1994	DATE
ftr-370	1609	1	ralston purina	FAC
ftr-370	1610	1	ralston purina’s	PERSON
ftr-370	1612	1	•	CARDINAL
ftr-370	1612	2	conopco, inc.	ORG
ftr-370	1613	1	v. united states	GPE
ftr-370	1613	2	100	CARDINAL
ftr-370	1613	3	2007-5296	DATE
ftr-370	1613	4	7/18/07	CARDINAL
ftr-370	1614	1	2009	DATE
ftr-370	1614	2	353 3	DATE
ftr-370	1615	1	merrill lynch	ORG
ftr-370	1616	1	merrill lynch & co.	ORG
ftr-370	1617	1	120	CARDINAL
ftr-370	1617	2	12	CARDINAL
ftr-370	1617	3	1/15/03	CARDINAL
ftr-370	1618	1	1986	DATE
ftr-370	1618	2	1987	DATE
ftr-370	1618	3	merrill lynch	ORG
ftr-370	1618	4	first	ORDINAL
ftr-370	1618	5	second	ORDINAL
ftr-370	1619	1	reg	CARDINAL
ftr-370	1620	1	1.1502-80(b	DATE
ftr-370	1620	2	304	CARDINAL
ftr-370	1620	3	merrill lynch	ORG
ftr-370	1620	4	351	CARDINAL
ftr-370	1620	5	merrill lynch	ORG
ftr-370	1623	1	1.1502-32	CARDINAL
ftr-370	1625	1	irs	ORG
ftr-370	1625	2	304	CARDINAL
ftr-370	1626	1	304	CARDINAL
ftr-370	1627	1	213	CARDINAL
ftr-370	1627	2	913	CARDINAL
ftr-370	1627	3	6th	ORDINAL
ftr-370	1627	4	1954	DATE
ftr-370	1628	1	niedermeyer v. commissioner	ORG
ftr-370	1628	2	62	CARDINAL
ftr-370	1628	3	280	CARDINAL
ftr-370	1628	4	1974	DATE
ftr-370	1628	5	irs	ORG
ftr-370	1630	1	section 304	LAW
ftr-370	1630	2	merrill parent’s	ORG
ftr-370	1632	1	a.	PERSON
ftr-370	1632	2	second	ORDINAL
ftr-370	1633	1	386	CARDINAL
ftr-370	1633	2	464	CARDINAL
ftr-370	1633	3	2d	DATE
ftr-370	1634	1	9/28/04	CARDINAL
ftr-370	1635	1	merrill lynch	ORG
ftr-370	1635	2	first	ORDINAL
ftr-370	1636	1	354	CARDINAL
ftr-370	1636	2	florida	GPE
ftr-370	1637	1	9	CARDINAL
ftr-370	1637	2	merrill lynch	ORG
ftr-370	1638	1	second	ORDINAL
ftr-370	1639	1	b.	PERSON
ftr-370	1640	1	bank of america	ORG
ftr-370	1640	2	ken gideon	PERSON
ftr-370	1640	3	marty ginsburg	PERSON
ftr-370	1641	1	131	CARDINAL
ftr-370	1643	1	19	CARDINAL
ftr-370	1645	1	1	CARDINAL
ftr-370	1645	2	2	CARDINAL
ftr-370	1645	3	318	CARDINAL
ftr-370	1645	4	3	CARDINAL
ftr-370	1646	1	100 percent	PERCENT
ftr-370	1647	1	§	ORG
ftr-370	1647	2	302	CARDINAL
ftr-370	1647	3	304	CARDINAL
ftr-370	1648	1	section 304(a)(1	LAW
ftr-370	1652	1	2008	DATE
ftr-370	1653	1	d. s	ORG
ftr-370	1653	2	1	CARDINAL
ftr-370	1653	3	2004	DATE
ftr-370	1653	4	2005	DATE
ftr-370	1653	5	72	DATE
ftr-370	1653	6	55132	CARDINAL
ftr-370	1653	7	9/28/07	CARDINAL
ftr-370	1654	1	2009	DATE
ftr-370	1654	2	355	CARDINAL
ftr-370	1655	1	1.1361-1(e	CARDINAL
ftr-370	1656	1	1.1361-1(h	CARDINAL
ftr-370	1657	1	1.1361-1(m	CARDINAL
ftr-370	1658	1	1.1361-4	MONEY
ftr-370	1658	2	1.1366-2	CARDINAL
ftr-370	1659	1	•	CARDINAL
ftr-370	1659	2	arkansas	GPE
ftr-370	1659	3	one	CARDINAL
ftr-370	1660	1	1361(c)(1)(b)(iii	CARDINAL
ftr-370	1660	2	more than six	CARDINAL
ftr-370	1660	3	1	CARDINAL
ftr-370	1660	4	2	CARDINAL
ftr-370	1660	5	3) october 22, 2004	DATE
ftr-370	1663	1	1.1361-1(e)(3	DATE
ftr-370	1663	2	six	CARDINAL
ftr-370	1664	1	•	CARDINAL
ftr-370	1664	2	section 234	LAW
ftr-370	1664	3	1361(e)(2	CARDINAL
ftr-370	1665	1	60 days	DATE
ftr-370	1665	2	one year	DATE
ftr-370	1668	1	1.1361-1(m)(2)(vi	CARDINAL
ftr-370	1672	1	•	CARDINAL
ftr-370	1673	1	1.13624	CARDINAL
ftr-370	1673	2	1996	DATE
ftr-370	1674	1	section 238	LAW
ftr-370	1676	1	1.1362-4	CARDINAL
ftr-370	1676	2	•	CARDINAL
ftr-370	1676	3	section 235	LAW
ftr-370	1676	4	1366(d)(2	CARDINAL
ftr-370	1676	5	356	CARDINAL
ftr-370	1676	6	florida	GPE
ftr-370	1677	1	9	CARDINAL
ftr-370	1677	2	the year	DATE
ftr-370	1677	3	year	DATE
ftr-370	1679	1	1.1366-2(a)(5	CARDINAL
ftr-370	1680	1	that year	DATE
ftr-370	1680	2	year	DATE
ftr-370	1681	1	a.	PERSON
ftr-370	1681	2	jack robinson	PERSON
ftr-370	1682	1	t.d	PERSON
ftr-370	1682	2	9422	DATE
ftr-370	1682	3	2004	DATE
ftr-370	1682	4	2005	DATE
ftr-370	1682	5	73	CARDINAL
ftr-370	1682	6	8/13/08	CARDINAL
ftr-370	1684	1	8/14/08	CARDINAL
ftr-370	1685	1	2005-97	DATE
ftr-370	1685	2	2	CARDINAL
ftr-370	1685	3	1164	DATE
ftr-370	1686	1	2.	CARDINAL
ftr-370	1688	1	2008-16, 2008-11	DATE
ftr-370	1689	1	585	CARDINAL
ftr-370	1689	2	3/17/08	CARDINAL
ftr-370	1690	1	a taxable	DATE
ftr-370	1690	2	year	DATE
ftr-370	1690	3	12/31/05	DATE
ftr-370	1690	4	1/1/08	DATE
ftr-370	1690	5	1	CARDINAL
ftr-370	1690	6	2	CARDINAL
ftr-370	1691	1	1.1366-2(a)(4	CARDINAL
ftr-370	1693	1	2007	DATE
ftr-370	1693	2	1366(d)(4	CARDINAL
ftr-370	1693	3	years	DATE
ftr-370	1693	4	12/31/05	DATE
ftr-370	1693	5	1/1/08	CARDINAL
ftr-370	1694	1	•	CARDINAL
ftr-370	1694	2	2006	DATE
ftr-370	1694	3	1367(a)(2	CARDINAL
ftr-370	1694	4	§ 1367(a)(2)(b	ORG
ftr-370	1694	5	years	DATE
ftr-370	1694	6	12/31/05	DATE
ftr-370	1694	7	1/1/08	CARDINAL
ftr-370	1695	1	2008	DATE
ftr-370	1695	2	2009	DATE
ftr-370	1695	3	1366(d)(4	CARDINAL
ftr-370	1696	1	•	CARDINAL
ftr-370	1696	2	years	DATE
ftr-370	1697	1	irs	ORG
ftr-370	1697	2	treasury	ORG
ftr-370	1697	3	2009	DATE
ftr-370	1697	4	357	CARDINAL
ftr-370	1697	5	years	DATE
ftr-370	1698	1	3	CARDINAL
ftr-370	1700	1	200818, 2008-13	DATE
ftr-370	1701	1	674	CARDINAL
ftr-370	1701	2	3/7/08	CARDINAL
ftr-370	1703	1	351	CARDINAL
ftr-370	1703	2	the s corporation stock	ORG
ftr-370	1703	3	second	ORDINAL
ftr-370	1705	1	64	CARDINAL
ftr-370	1705	2	1964-2	DATE
ftr-370	1705	3	333	CARDINAL
ftr-370	1706	1	1/1/09	DATE
ftr-370	1706	2	qsub	PRODUCT
ftr-370	1707	1	qsub	PRODUCT
ftr-370	1710	1	64	CARDINAL
ftr-370	1710	2	1964-2	DATE
ftr-370	1710	3	333	CARDINAL
ftr-370	1711	1	4.	CARDINAL
ftr-370	1711	2	reg-102822-08	DATE
ftr-370	1711	3	108	CARDINAL
ftr-370	1711	4	73	CARDINAL
ftr-370	1711	5	45656	DATE
ftr-370	1711	6	8/6/08	CARDINAL
ftr-370	1712	1	section 108(d)(7)(a	LAW
ftr-370	1712	2	the s corporation’s	ORG
ftr-370	1712	3	the s corporation’s	ORG
ftr-370	1712	4	the taxable year	DATE
ftr-370	1715	1	1.108-7(d	QUANTITY
ftr-370	1715	2	prior years	DATE
ftr-370	1715	3	the current year	DATE
ftr-370	1715	4	the s corporation	ORG
ftr-370	1715	5	§ 108(b	ORG
ftr-370	1716	1	more than one	CARDINAL
ftr-370	1716	2	the taxable year	DATE
ftr-370	1716	3	year	DATE
ftr-370	1716	4	prior years	DATE
ftr-370	1716	5	1366(d)(2	CARDINAL
ftr-370	1718	1	5	CARDINAL
ftr-370	1718	2	§ 1368(e	ORG
ftr-370	1720	1	2008-42	DATE
ftr-370	1720	2	2008-30	DATE
ftr-370	1721	1	175	CARDINAL
ftr-370	1721	2	7/1/08	CARDINAL
ftr-370	1722	1	the s corporation	ORG
ftr-370	1723	1	358	CARDINAL
ftr-370	1723	2	florida	GPE
ftr-370	1724	1	9	CARDINAL
ftr-370	1725	1	6	CARDINAL
ftr-370	1726	1	reg-144859-04	DATE
ftr-370	1726	2	1367	DATE
ftr-370	1726	3	72	CARDINAL
ftr-370	1726	4	18417	DATE
ftr-370	1726	5	4/12/07	CARDINAL
ftr-370	1729	1	ex.6	CARDINAL
ftr-370	1729	2	10,000	MONEY
ftr-370	1729	3	the s corporation’s taxable	ORG
ftr-370	1730	1	brooks v. commissioner	ORG
ftr-370	1730	2	t.c.	PERSON
ftr-370	1731	1	2005	DATE
ftr-370	1731	2	204	CARDINAL
ftr-370	1731	3	year	DATE
ftr-370	1731	4	the end of the year	DATE
ftr-370	1734	1	10,000	MONEY
ftr-370	1735	1	a. regulations	PERSON
ftr-370	1736	1	t.d	PERSON
ftr-370	1736	2	9428	DATE
ftr-370	1736	3	1367	DATE
ftr-370	1736	4	73	CARDINAL
ftr-370	1736	5	62199	CARDINAL
ftr-370	1736	6	10/20/08	CARDINAL
ftr-370	1737	1	25,000	MONEY
ftr-370	1739	1	gitlitz	PERSON
ftr-370	1742	1	131	CARDINAL
ftr-370	1744	1	17	CARDINAL
ftr-370	1745	1	prior to 2001	DATE
ftr-370	1746	1	112,547	MONEY
ftr-370	1747	1	2001	DATE
ftr-370	1747	2	649,775	MONEY
ftr-370	1747	3	112,547	MONEY
ftr-370	1747	4	537,228	MONEY
ftr-370	1748	1	later in 2001	DATE
ftr-370	1748	2	the s corporation	ORG
ftr-370	1748	3	two	CARDINAL
ftr-370	1748	4	third	ORDINAL
ftr-370	1748	5	537,228	MONEY
ftr-370	1748	6	the s corporation	ORG
ftr-370	1748	7	2009	DATE
ftr-370	1748	8	359	CARDINAL
ftr-370	1750	1	the s corporation	ORG
ftr-370	1750	2	118	CARDINAL
ftr-370	1751	1	gitlitz v. commissioner	PERSON
ftr-370	1751	2	531	CARDINAL
ftr-370	1751	3	u.s. 206	DATE
ftr-370	1751	4	216	CARDINAL
ftr-370	1751	5	2001	DATE
ftr-370	1751	6	118	CARDINAL
ftr-370	1752	1	1.13661(a)(2)(viii	TIME
ftr-370	1752	2	the s corporation’s	ORG
ftr-370	1752	3	1367	DATE
ftr-370	1754	1	three	CARDINAL
ftr-370	1754	2	first	ORDINAL
ftr-370	1755	1	sec	ORG
ftr-370	1755	2	1.118-1	CARDINAL
ftr-370	1755	3	second	ORDINAL
ftr-370	1755	4	third	ORDINAL
ftr-370	1755	5	sec	ORG
ftr-370	1755	6	118	CARDINAL
ftr-370	1756	1	sec	ORG
ftr-370	1756	2	1.118-1	CARDINAL
ftr-370	1757	1	1366(a)(1	CARDINAL
ftr-370	1757	2	1367(a)(1)(a	DATE
ftr-370	1757	3	1367(b)(2)(b	CARDINAL
ftr-370	1757	4	three	CARDINAL
ftr-370	1758	1	• reg	MONEY
ftr-370	1759	1	1.118-1	CARDINAL
ftr-370	1762	1	1.1366-1(a)(2)(viii	TIME
ftr-370	1762	2	1367(b)(2)(b	CARDINAL
ftr-370	1763	1	360	CARDINAL
ftr-370	1763	2	florida	GPE
ftr-370	1764	1	9	CARDINAL
ftr-370	1764	2	8	CARDINAL
ftr-370	1765	1	vainisi v. commissioner	ORG
ftr-370	1765	2	132	CARDINAL
ftr-370	1766	1	1	CARDINAL
ftr-370	1767	1	291(a)(3	CARDINAL
ftr-370	1767	2	265(b)((3	CARDINAL
ftr-370	1767	3	80 percent	PERCENT
ftr-370	1767	4	12/31/82	CARDINAL
ftr-370	1768	1	1361	CARDINAL
ftr-370	1771	1	1.1361-4(a)(3	CARDINAL
ftr-370	1772	1	foley	PERSON
ftr-370	1772	2	291(a)(3	CARDINAL
ftr-370	1772	3	the s corporation	ORG
ftr-370	1772	4	qsub bank	ORG
ftr-370	1774	1	1.1361-4(a)(3	CARDINAL
ftr-370	1775	1	e. reorganizations 1	PERSON
ftr-370	1777	1	t.d	PERSON
ftr-370	1777	2	9361	DATE
ftr-370	1777	3	72	CARDINAL
ftr-370	1777	4	60552	DATE
ftr-370	1777	5	reg-130863-04	DATE
ftr-370	1777	6	69	CARDINAL
ftr-370	1778	1	treasury	ORG
ftr-370	1778	2	1	CARDINAL
ftr-370	1779	1	1.368-1(d	CARDINAL
ftr-370	1780	1	2	CARDINAL
ftr-370	1781	1	1.368-2(f	QUANTITY
ftr-370	1783	1	2009	DATE
ftr-370	1783	2	361	CARDINAL
ftr-370	1783	3	368(c	ORDINAL
ftr-370	1785	1	1.368-1(d)(4)(ii	CARDINAL
ftr-370	1785	2	368(c	ORDINAL
ftr-370	1785	3	368(c	ORDINAL
ftr-370	1785	4	at least one	CARDINAL
ftr-370	1786	1	a. less than	PERSON
ftr-370	1787	1	t.d	PERSON
ftr-370	1787	2	9396	CARDINAL
ftr-370	1787	3	73	CARDINAL
ftr-370	1787	4	26322	CARDINAL
ftr-370	1787	5	5/9/08	CARDINAL
ftr-370	1789	1	1.368-2(k	CARDINAL
ftr-370	1789	2	october, 2007	DATE
ftr-370	1789	3	1	CARDINAL
ftr-370	1790	1	2	CARDINAL
ftr-370	1790	2	eighty percent	PERCENT
ftr-370	1793	1	69-617	CARDINAL
ftr-370	1793	2	1969-2	DATE
ftr-370	1793	3	57	DATE
ftr-370	1794	1	3	CARDINAL
ftr-370	1795	1	4	CARDINAL
ftr-370	1796	1	5	CARDINAL
ftr-370	1797	1	2	CARDINAL
ftr-370	1799	1	2008-25, 2008-21	DATE
ftr-370	1800	1	986	CARDINAL
ftr-370	1800	2	5/27/08	CARDINAL
ftr-370	1801	1	362	CARDINAL
ftr-370	1801	2	florida	GPE
ftr-370	1802	1	9	CARDINAL
ftr-370	1802	2	332	CARDINAL
ftr-370	1804	1	1.368-2(k	CARDINAL
ftr-370	1804	2	first	ORDINAL
ftr-370	1805	1	•	CARDINAL
ftr-370	1807	1	3	CARDINAL
ftr-370	1807	2	irs	ORG
ftr-370	1808	1	fisher	PERSON
ftr-370	1808	2	united states	GPE
ftr-370	1808	3	82	CARDINAL
ftr-370	1810	1	fed	ORG
ftr-370	1813	1	over $190,000	MONEY
ftr-370	1814	1	3,892	CARDINAL
ftr-370	1815	1	31,759.00	MONEY
ftr-370	1816	1	irs	ORG
ftr-370	1816	2	354	CARDINAL
ftr-370	1816	3	358	CARDINAL
ftr-370	1816	4	zero	CARDINAL
ftr-370	1817	1	31,759.00	MONEY
ftr-370	1817	2	2000	DATE
ftr-370	1818	1	allegra	PERSON
ftr-370	1818	2	irs	ORG
ftr-370	1820	1	1.61-6(a	CARDINAL
ftr-370	1821	1	inaja land co.	ORG
ftr-370	1822	1	9	CARDINAL
ftr-370	1823	1	727	CARDINAL
ftr-370	1823	2	1947	DATE
ftr-370	1823	3	acq.	GPE
ftr-370	1823	4	1948-1	DATE
ftr-370	1823	5	2	CARDINAL
ftr-370	1824	1	•	CARDINAL
ftr-370	1824	2	allegra	ORG
ftr-370	1824	3	irs	ORG
ftr-370	1825	1	irs	ORG
ftr-370	1825	2	zero	CARDINAL
ftr-370	1825	3	zero	CARDINAL
ftr-370	1826	1	2009	DATE
ftr-370	1826	2	363	CARDINAL
ftr-370	1827	1	4.	CARDINAL
ftr-370	1828	1	70	CARDINAL
ftr-370	1828	2	11903	CARDINAL
ftr-370	1829	1	332	CARDINAL
ftr-370	1829	2	368	CARDINAL
ftr-370	1831	1	a.	PERSON
ftr-370	1832	1	the next few years	DATE
ftr-370	1834	1	t.d	PERSON
ftr-370	1834	2	9434	DATE
ftr-370	1834	3	73	CARDINAL
ftr-370	1834	4	75566	DATE
ftr-370	1834	5	12/12/08	CARDINAL
ftr-370	1835	1	2005	DATE
ftr-370	1836	1	reg-16331403	DATE
ftr-370	1836	2	70	CARDINAL
ftr-370	1836	3	11903-01	DATE
ftr-370	1838	1	alabama asphaltic limestone co.	ORG
ftr-370	1838	2	315	CARDINAL
ftr-370	1838	3	u.s. 179 (1942	ORG
ftr-370	1839	1	congress	ORG
ftr-370	1841	1	1.368-1(e)(6	CARDINAL
ftr-370	1842	1	the senate finance committee	ORG
ftr-370	1842	2	1980	DATE
ftr-370	1844	1	364	CARDINAL
ftr-370	1844	2	florida	GPE
ftr-370	1844	3	9	CARDINAL
ftr-370	1847	1	100 percent	PERCENT
ftr-370	1847	2	nonstock	GPE
ftr-370	1848	1	only one	CARDINAL
ftr-370	1849	1	5	CARDINAL
ftr-370	1851	1	2009-4	DATE
ftr-370	1851	2	2009	DATE
ftr-370	1851	3	2	CARDINAL
ftr-370	1852	1	251	CARDINAL
ftr-370	1852	2	12/12/08	CARDINAL
ftr-370	1853	1	irs	ORG
ftr-370	1854	1	proc	PERSON
ftr-370	1855	1	81-70	CARDINAL
ftr-370	1855	2	1981	DATE
ftr-370	1855	3	2	CARDINAL
ftr-370	1855	4	729	CARDINAL
ftr-370	1856	1	81-70	CARDINAL
ftr-370	1857	1	1	CARDINAL
ftr-370	1859	1	t.d	PERSON
ftr-370	1859	2	9435	DATE
ftr-370	1859	3	section 355(a)(3)(b	LAW
ftr-370	1859	4	73	CARDINAL
ftr-370	1860	1	75946	DATE
ftr-370	1861	1	treasury	ORG
ftr-370	1863	1	1.355-2t(g	DATE
ftr-370	1863	2	2006	DATE
ftr-370	1863	3	355	CARDINAL
ftr-370	1864	1	section 355(a)(3)(b	LAW
ftr-370	1864	2	the five year	DATE
ftr-370	1864	3	2009	DATE
ftr-370	1864	4	365	CARDINAL
ftr-370	1869	1	1.3553(b)(1)(ii	CARDINAL
ftr-370	1871	1	1.355-2(g	CARDINAL
ftr-370	1872	1	1.355-3(b)(4)(iv	DATE
ftr-370	1873	1	december 15, 2008	DATE
ftr-370	1874	1	may 17, 2006	DATE
ftr-370	1875	1	a. reg-150670-07	PERSON
ftr-370	1875	2	section 355(a)(3)(b	LAW
ftr-370	1875	3	73	CARDINAL
ftr-370	1875	4	75979	DATE
ftr-370	1875	5	12/15/08	CARDINAL
ftr-370	1877	1	1	CARDINAL
ftr-370	1877	2	twenty-two years	DATE
ftr-370	1877	3	treasury	ORG
ftr-370	1877	4	irs	ORG
ftr-370	1878	1	reg-143544-04	DATE
ftr-370	1878	2	section 336(e	LAW
ftr-370	1878	3	73	CARDINAL
ftr-370	1878	4	49965	DATE
ftr-370	1878	5	8/25/08	CARDINAL
ftr-370	1879	1	irs	ORG
ftr-370	1880	1	section 336(e	LAW
ftr-370	1880	2	1986	DATE
ftr-370	1883	1	1.336	CARDINAL
ftr-370	1883	2	1.336-5	DATE
ftr-370	1883	3	338	CARDINAL
ftr-370	1885	1	366	CARDINAL
ftr-370	1885	2	florida	GPE
ftr-370	1886	1	9	CARDINAL
ftr-370	1886	2	453	CARDINAL
ftr-370	1886	3	336	CARDINAL
ftr-370	1888	1	338(d)(3	DATE
ftr-370	1891	1	1.336-1(b)(5)(ii	TIME
ftr-370	1892	1	•	CARDINAL
ftr-370	1895	1	1.336-1(b)(4	DATE
ftr-370	1895	2	12-month	DATE
ftr-370	1897	1	1.336-1(b)(5	CARDINAL
ftr-370	1901	1	1.336-2(g)(2	CARDINAL
ftr-370	1905	1	1.336-1(b)(4)(i)(c	DATE
ftr-370	1905	2	1.3361(b)(5)(i	CARDINAL
ftr-370	1908	1	1.336-1(b)(2	CARDINAL
ftr-370	1911	1	1.336-1(b)(5	CARDINAL
ftr-370	1916	1	1.336-2(b)(1)(v	DATE
ftr-370	1916	2	1.336-2(b)(2)(iv	DATE
ftr-370	1918	1	50 percent	PERCENT
ftr-370	1918	2	another 30 percent	PERCENT
ftr-370	1918	3	the 50 percent	PERCENT
ftr-370	1918	4	12-month	DATE
ftr-370	1921	1	1.336-1(b)(5	CARDINAL
ftr-370	1922	1	•	CARDINAL
ftr-370	1924	1	336	CARDINAL
ftr-370	1927	1	2009	DATE
ftr-370	1927	2	367	CARDINAL
ftr-370	1927	3	332	CARDINAL
ftr-370	1927	4	337	CARDINAL
ftr-370	1927	5	336	CARDINAL
ftr-370	1930	1	•	CARDINAL
ftr-370	1930	2	355	CARDINAL
ftr-370	1937	1	1.336-2(b)(1)(iv	DATE
ftr-370	1938	1	1	CARDINAL
ftr-370	1938	2	311	CARDINAL
ftr-370	1938	3	2	CARDINAL
ftr-370	1941	1	1.336-2(c	QUANTITY
ftr-370	1942	1	302	CARDINAL
ftr-370	1946	1	1.3362(b)(1)(i)(b)(2	CARDINAL
ftr-370	1946	2	3	CARDINAL
ftr-370	1947	1	•	CARDINAL
ftr-370	1947	2	section 355	LAW
ftr-370	1950	1	1.312-10	CARDINAL
ftr-370	1954	1	1.336-2(b)(2)(ii	CARDINAL
ftr-370	1956	1	reg	CARDINAL
ftr-370	1957	1	1.312-10	CARDINAL
ftr-370	1960	1	1.336-2(b)(2)(vi	QUANTITY
ftr-370	1961	1	368	CARDINAL
ftr-370	1961	2	florida	GPE
ftr-370	1963	1	9	CARDINAL
ftr-370	1966	1	3	CARDINAL
ftr-370	1969	1	•	CARDINAL
ftr-370	1972	1	355	CARDINAL
ftr-370	1973	1	•	CARDINAL
ftr-370	1976	1	1.338-5	CARDINAL
ftr-370	1978	1	1.336-3	CARDINAL
ftr-370	1981	1	1.336	CARDINAL
ftr-370	1982	1	338	CARDINAL
ftr-370	1982	2	only one	CARDINAL
ftr-370	1982	3	12-month	DATE
ftr-370	1982	4	318(a)(4	CARDINAL
ftr-370	1982	5	at least 10 percent	PERCENT
ftr-370	1985	1	1.336-1(b)(17	CARDINAL
ftr-370	1986	1	•	CARDINAL
ftr-370	1986	2	355	CARDINAL
ftr-370	1986	3	2009	DATE
ftr-370	1986	4	369	CARDINAL
ftr-370	1988	1	1.336-4	CARDINAL
ftr-370	1989	1	1.338-5	CARDINAL
ftr-370	1991	1	1.338-6	CARDINAL
ftr-370	1991	2	1.338-7	DATE
ftr-370	1993	1	1.336-2(b)(1)(ii	CARDINAL
ftr-370	1993	2	1.3362(b)(2)(ii	CARDINAL
ftr-370	1994	1	•	CARDINAL
ftr-370	1994	2	the day	DATE
ftr-370	1997	1	1.336-2(b)(1)(v	DATE
ftr-370	1997	2	1.336-2(b)(2)(iv	DATE
ftr-370	2001	1	1.336-2(d	CARDINAL
ftr-370	2002	1	•	CARDINAL
ftr-370	2002	2	338	CARDINAL
ftr-370	2005	1	1.336-4(c	CARDINAL
ftr-370	2006	1	80 percent	PERCENT
ftr-370	2009	1	1.336-1(b)(15	CARDINAL
ftr-370	2009	2	1.336-4(c	CARDINAL
ftr-370	2010	1	•	CARDINAL
ftr-370	2014	1	1.336-2(j	CARDINAL
ftr-370	2015	1	•	CARDINAL
ftr-370	2016	1	1.338-5	CARDINAL
ftr-370	2017	1	1.338-5(d)(3)(ii	CARDINAL
ftr-370	2018	1	•	CARDINAL
ftr-370	2020	1	2.	CARDINAL
ftr-370	2021	1	t.d	PERSON
ftr-370	2021	2	9424	DATE
ftr-370	2021	3	73	CARDINAL
ftr-370	2021	4	53934-01	DATE
ftr-370	2021	5	9/17/08	CARDINAL
ftr-370	2022	1	treasury	ORG
ftr-370	2022	2	irs	ORG
ftr-370	2022	3	reg-157711-02	ORG
ftr-370	2022	4	72	CARDINAL
ftr-370	2022	5	2964	CARDINAL
ftr-370	2023	1	1.337(d)-2	CARDINAL
ftr-370	2023	2	1.1502-35	CARDINAL
ftr-370	2025	1	new reg	ORG
ftr-370	2026	1	1.1502-36	CARDINAL
ftr-370	2029	1	1.150236(a)(3)(i	CARDINAL
ftr-370	2030	1	1	CARDINAL
ftr-370	2030	2	370	CARDINAL
ftr-370	2030	3	florida	GPE
ftr-370	2031	1	9	CARDINAL
ftr-370	2031	2	2	CARDINAL
ftr-370	2031	3	3	CARDINAL
ftr-370	2031	4	4	CARDINAL
ftr-370	2032	1	more than one	CARDINAL
ftr-370	2033	1	three	CARDINAL
ftr-370	2034	1	1.1502-13	DATE
ftr-370	2035	1	•	CARDINAL
ftr-370	2035	2	first	ORDINAL
ftr-370	2036	1	1.1502-36(b	CARDINAL
ftr-370	2037	1	1.1502-32	CARDINAL
ftr-370	2038	1	second	ORDINAL
ftr-370	2039	1	1.1502-36(c	CARDINAL
ftr-370	2040	1	third	ORDINAL
ftr-370	2041	1	1.1502-36(d	CARDINAL
ftr-370	2044	1	•	CARDINAL
ftr-370	2046	1	1.1502-36(b	CARDINAL
ftr-370	2049	1	first	ORDINAL
ftr-370	2050	1	second	ORDINAL
ftr-370	2051	1	third	ORDINAL
ftr-370	2051	2	2009	DATE
ftr-370	2051	3	371	CARDINAL
ftr-370	2052	1	three	CARDINAL
ftr-370	2054	1	•	CARDINAL
ftr-370	2057	1	1.1502-36(c	CARDINAL
ftr-370	2058	1	1	CARDINAL
ftr-370	2058	2	2	CARDINAL
ftr-370	2059	1	•	CARDINAL
ftr-370	2063	1	1.150232(b)(4	CARDINAL
ftr-370	2065	1	•	CARDINAL
ftr-370	2065	2	1) zero	CARDINAL
ftr-370	2065	3	2	CARDINAL
ftr-370	2068	1	•	CARDINAL
ftr-370	2071	1	1.1502-36(d	CARDINAL
ftr-370	2072	1	more than one	CARDINAL
ftr-370	2072	2	372	CARDINAL
ftr-370	2072	3	florida	GPE
ftr-370	2073	1	9	CARDINAL
ftr-370	2074	1	•	CARDINAL
ftr-370	2074	2	1	CARDINAL
ftr-370	2074	3	2	CARDINAL
ftr-370	2079	1	less than five percent	PERCENT
ftr-370	2080	1	•	CARDINAL
ftr-370	2080	2	first	ORDINAL
ftr-370	2081	1	reg	CARDINAL
ftr-370	2082	1	1.338-6(b	CARDINAL
ftr-370	2083	1	first	ORDINAL
ftr-370	2084	1	first	ORDINAL
ftr-370	2084	2	one	CARDINAL
ftr-370	2088	1	§ 451(h	ORG
ftr-370	2090	1	2009	DATE
ftr-370	2090	2	373 •	CARDINAL
ftr-370	2093	1	•	CARDINAL
ftr-370	2094	1	•	CARDINAL
ftr-370	2096	1	165	CARDINAL
ftr-370	2097	1	1.1502-80(c	DATE
ftr-370	2098	1	the following day	DATE
ftr-370	2099	1	•	CARDINAL
ftr-370	2099	2	351	CARDINAL
ftr-370	2101	1	1.1502-80(h	CARDINAL
ftr-370	2102	1	351	CARDINAL
ftr-370	2104	1	•	CARDINAL
ftr-370	2105	1	9/17/08	CARDINAL
ftr-370	2105	2	9/17/08	CARDINAL
ftr-370	2106	1	h.	PERSON
ftr-370	2106	2	1	CARDINAL
ftr-370	2108	1	united states	ORG
ftr-370	2108	2	inc.	ORG
ftr-370	2108	3	483	CARDINAL
ftr-370	2109	1	2d 1232	DATE
ftr-370	2109	2	ga	ORG
ftr-370	2109	3	3/28/07	ORG
ftr-370	2110	1	374	CARDINAL
ftr-370	2110	2	florida	GPE
ftr-370	2111	1	9	CARDINAL
ftr-370	2111	2	the universal service administration company	ORG
ftr-370	2111	3	georgia	GPE
ftr-370	2111	4	118	CARDINAL
ftr-370	2116	1	a.	ORG
ftr-370	2117	1	irs	ORG
ftr-370	2119	1	2007-31	DATE
ftr-370	2119	2	2007-21	DATE
ftr-370	2120	1	1275	CARDINAL
ftr-370	2120	2	4/27/07	CARDINAL
ftr-370	2121	1	irs	ORG
ftr-370	2122	1	b.	PERSON
ftr-370	2122	2	eleventh	ORDINAL
ftr-370	2124	1	united states	ORG
ftr-370	2124	2	514	CARDINAL
ftr-370	2124	3	1184	CARDINAL
ftr-370	2124	4	11th	ORDINAL
ftr-370	2125	1	1/23/08	CARDINAL
ftr-370	2126	1	eleventh	ORDINAL
ftr-370	2127	1	2	CARDINAL
ftr-370	2128	1	grutman-mazler engineering inc v. commissioner	ORG
ftr-370	2128	2	t.c.	PERSON
ftr-370	2129	1	2008-140	CARDINAL
ftr-370	2129	2	5/21/08	CARDINAL
ftr-370	2131	1	california	GPE
ftr-370	2132	1	40 percent	PERCENT
ftr-370	2133	1	448	CARDINAL
ftr-370	2133	2	60 percent	PERCENT
ftr-370	2133	3	35 percent	PERCENT
ftr-370	2134	1	3	CARDINAL
ftr-370	2134	2	irs	ORG
ftr-370	2134	3	fannie mae	ORG
ftr-370	2134	4	freddie mac	ORG
ftr-370	2134	5	$5 trillion	MONEY
ftr-370	2135	1	2008-76	DATE
ftr-370	2135	2	39	CARDINAL
ftr-370	2136	1	768 2009	CARDINAL
ftr-370	2136	2	375	CARDINAL
ftr-370	2136	3	9/7/08	CARDINAL
ftr-370	2137	1	2008	DATE
ftr-370	2139	1	110-289	CARDINAL
ftr-370	2139	2	fannie mae	ORG
ftr-370	2139	3	freddie mac	ORG
ftr-370	2139	4	2008	DATE
ftr-370	2140	1	irs	ORG
ftr-370	2140	2	treasury	ORG
ftr-370	2140	3	382	CARDINAL
ftr-370	2141	1	1.382-2(a)(4	CARDINAL
ftr-370	2141	2	the united states	GPE
ftr-370	2142	1	september 7, 2008	DATE
ftr-370	2143	1	fannie mae	ORG
ftr-370	2143	2	freddie mac	ORG
ftr-370	2143	3	382	CARDINAL
ftr-370	2144	1	•	CARDINAL
ftr-370	2144	2	henry paulson	PERSON
ftr-370	2144	3	irs	ORG
ftr-370	2145	1	4	CARDINAL
ftr-370	2145	2	congress	ORG
ftr-370	2145	3	billions	CARDINAL
ftr-370	2146	1	2008-83	DATE
ftr-370	2146	2	42	CARDINAL
ftr-370	2147	1	905	CARDINAL
ftr-370	2151	1	5	CARDINAL
ftr-370	2151	2	congress	ORG
ftr-370	2151	3	treasury	ORG
ftr-370	2152	1	2008-100	DATE
ftr-370	2152	2	2008-44	DATE
ftr-370	2153	1	1081	CARDINAL
ftr-370	2153	2	10/15/08	CARDINAL
ftr-370	2154	1	382	CARDINAL
ftr-370	2154	2	treasury	ORG
ftr-370	2155	1	treasury	ORG
ftr-370	2156	1	treasury	ORG
ftr-370	2156	2	5 percent	PERCENT
ftr-370	2157	1	6	CARDINAL
ftr-370	2159	1	2008-101	DATE
ftr-370	2159	2	2008-44	DATE
ftr-370	2160	1	1082	DATE
ftr-370	2160	2	10/15/08	CARDINAL
ftr-370	2161	1	597	CARDINAL
ftr-370	2162	1	376	CARDINAL
ftr-370	2162	2	florida	GPE
ftr-370	2163	1	9	CARDINAL
ftr-370	2164	1	years 1	DATE
ftr-370	2165	1	2007	DATE
ftr-370	2166	1	one	CARDINAL
ftr-370	2169	1	1402(a)(17	ORDINAL
ftr-370	2169	2	2007	DATE
ftr-370	2171	1	2002-69	DATE
ftr-370	2171	2	831	CARDINAL
ftr-370	2171	3	llc	GPE
ftr-370	2173	1	200816030	CARDINAL
ftr-370	2173	2	4/18/08	CARDINAL
ftr-370	2175	1	2	CARDINAL
ftr-370	2176	1	i.r. 2008-110	GPE
ftr-370	2176	2	9/25/08	CARDINAL
ftr-370	2177	1	irs	ORG
ftr-370	2177	2	years	DATE
ftr-370	2177	3	more than 50 percent	PERCENT
ftr-370	2177	4	12-month	DATE
ftr-370	2178	1	1	CARDINAL
ftr-370	2179	1	t.d	PERSON
ftr-370	2179	2	9398	DATE
ftr-370	2179	3	73	CARDINAL
ftr-370	2179	4	28699	DATE
ftr-370	2179	5	5/19/08	CARDINAL
ftr-370	2183	1	1.704-1(b)(2)(iii)(a	DATE
ftr-370	2184	1	2009	DATE
ftr-370	2184	2	377	CARDINAL
ftr-370	2184	3	one	CARDINAL
ftr-370	2186	1	•	CARDINAL
ftr-370	2188	1	1.7041(b)(2)(iii)(a	CARDINAL
ftr-370	2189	1	•	CARDINAL
ftr-370	2190	1	at least 10 percent	PERCENT
ftr-370	2193	1	1.704-1(d	CARDINAL
ftr-370	2194	1	•	CARDINAL
ftr-370	2194	2	less than 10 percent	PERCENT
ftr-370	2194	3	less than 10 percent	PERCENT
ftr-370	2196	1	1.704-1(e	CARDINAL
ftr-370	2197	1	•	CARDINAL
ftr-370	2198	1	treasury	ORG
ftr-370	2199	1	•	CARDINAL
ftr-370	2199	2	as of may 19, 2008	DATE
ftr-370	2200	1	2	CARDINAL
ftr-370	2201	1	reg-100798-06	DATE
ftr-370	2201	2	73	CARDINAL
ftr-370	2201	3	28765	DATE
ftr-370	2201	4	5/19/08	CARDINAL
ftr-370	2203	1	1.704-3(a)(10	CARDINAL
ftr-370	2203	2	378	CARDINAL
ftr-370	2203	3	florida	GPE
ftr-370	2204	1	9	CARDINAL
ftr-370	2206	1	ten percent	PERCENT
ftr-370	2208	1	•	CARDINAL
ftr-370	2210	1	1.704-3(a)(1	DATE
ftr-370	2213	1	1.704-3(b	CARDINAL
ftr-370	2213	2	subchapter k.	PERSON
ftr-370	2214	1	one	CARDINAL
ftr-370	2215	1	•	CARDINAL
ftr-370	2216	1	3	CARDINAL
ftr-370	2216	2	162	CARDINAL
ftr-370	2216	3	212	CARDINAL
ftr-370	2218	1	2008-39, 2008-31	DATE
ftr-370	2219	1	252	CARDINAL
ftr-370	2219	2	7/4/08	DATE
ftr-370	2220	1	§§ 162	ORG
ftr-370	2220	2	212	CARDINAL
ftr-370	2220	3	utp’s	ORG
ftr-370	2221	1	utp’s	ORG
ftr-370	2222	1	utp’s	ORG
ftr-370	2222	2	212	CARDINAL
ftr-370	2223	1	162	CARDINAL
ftr-370	2223	2	ltp	LOC
ftr-370	2224	1	utp	ORG
ftr-370	2224	2	ltp	GPE
ftr-370	2225	1	4	CARDINAL
ftr-370	2228	1	reg-164370-05	DATE
ftr-370	2228	2	section 108(e)(8	LAW
ftr-370	2228	3	2009	DATE
ftr-370	2229	1	379	CARDINAL
ftr-370	2229	2	73	CARDINAL
ftr-370	2231	1	64903	CARDINAL
ftr-370	2231	2	10/31/08	CARDINAL
ftr-370	2232	1	american	NORP
ftr-370	2232	2	2004	DATE
ftr-370	2236	1	1.108-8	CARDINAL
ftr-370	2236	2	108(e)(8	CARDINAL
ftr-370	2236	3	1	CARDINAL
ftr-370	2237	1	1.7041(b)(2)(iv	CARDINAL
ftr-370	2237	2	2	CARDINAL
ftr-370	2237	3	3	CARDINAL
ftr-370	2237	4	4	CARDINAL
ftr-370	2238	1	108(e)(8	CARDINAL
ftr-370	2241	1	1.721-1(d	CARDINAL
ftr-370	2243	1	721	CARDINAL
ftr-370	2246	1	c.	PERSON
ftr-370	2246	2	2008	DATE
ftr-370	2247	1	2008	DATE
ftr-370	2248	1	380	CARDINAL
ftr-370	2248	2	florida	GPE
ftr-370	2249	1	9	CARDINAL
ftr-370	2249	2	2008	DATE
ftr-370	2250	1	1	CARDINAL
ftr-370	2251	1	stobie creek investments	ORG
ftr-370	2251	2	llc	ORG
ftr-370	2251	3	united states	GPE
ftr-370	2251	4	101	CARDINAL
ftr-370	2251	5	2008-1151	DATE
ftr-370	2251	6	fed	ORG
ftr-370	2252	1	3/10/08	CARDINAL
ftr-370	2253	1	miller	PERSON
ftr-370	2253	2	llc	LOC
ftr-370	2254	1	two	CARDINAL
ftr-370	2255	1	6231(a)(2)(b	CARDINAL
ftr-370	2256	1	2	CARDINAL
ftr-370	2257	1	christopher v. commissioner	PERSON
ftr-370	2257	2	t.c.	PERSON
ftr-370	2258	1	2008-80	DATE
ftr-370	2259	1	contra costa jojoba	ORG
ftr-370	2259	2	1983	DATE
ftr-370	2259	3	1985 tax years	DATE
ftr-370	2260	1	irs	ORG
ftr-370	2260	2	may 30, 1989	DATE
ftr-370	2260	3	july 13, 1989	DATE
ftr-370	2261	1	three-year	DATE
ftr-370	2261	2	one-year	DATE
ftr-370	2263	1	6229(d)(1	CARDINAL
ftr-370	2263	2	2	CARDINAL
ftr-370	2264	1	april 2005	DATE
ftr-370	2264	2	july 2005	DATE
ftr-370	2265	1	july 2006	DATE
ftr-370	2265	2	one-year	DATE
ftr-370	2265	3	90 days	DATE
ftr-370	2267	1	april 17, 2006	DATE
ftr-370	2271	1	2009	DATE
ftr-370	2271	2	381 3	CARDINAL
ftr-370	2273	1	kimball v. commissioner	ORG
ftr-370	2273	2	t.c.	PERSON
ftr-370	2274	1	2008-78	DATE
ftr-370	2274	2	4/1/08	CARDINAL
ftr-370	2276	1	haines	PERSON
ftr-370	2280	1	#1 ltd	DATE
ftr-370	2281	1	401	CARDINAL
ftr-370	2281	2	1136	CARDINAL
ftr-370	2281	3	9th	ORDINAL
ftr-370	2281	4	2005	DATE
ftr-370	2284	1	4	CARDINAL
ftr-370	2285	1	prati	ORG
ftr-370	2285	2	united states	GPE
ftr-370	2285	3	81	CARDINAL
ftr-370	2287	1	422	CARDINAL
ftr-370	2287	2	4/16/08	CARDINAL
ftr-370	2287	3	82	CARDINAL
ftr-370	2289	1	373	CARDINAL
ftr-370	2289	2	7/1/08	CARDINAL
ftr-370	2290	1	870	CARDINAL
ftr-370	2290	2	more than three years	DATE
ftr-370	2292	1	6229(a	CARDINAL
ftr-370	2294	1	5	CARDINAL
ftr-370	2296	1	mcclaskey	PERSON
ftr-370	2296	2	t.c.	PERSON
ftr-370	2297	1	2008-147	CARDINAL
ftr-370	2297	2	6/9/08	CARDINAL
ftr-370	2298	1	6223(e)(2	CARDINAL
ftr-370	2300	1	6	CARDINAL
ftr-370	2301	1	central valley ag	ORG
ftr-370	2301	2	v. united states	GPE
ftr-370	2301	3	531	CARDINAL
ftr-370	2301	4	750	CARDINAL
ftr-370	2301	5	9th	ORDINAL
ftr-370	2302	1	6/25/08	CARDINAL
ftr-370	2303	1	382	CARDINAL
ftr-370	2303	2	florida	GPE
ftr-370	2304	1	9	CARDINAL
ftr-370	2304	2	11	CARDINAL
ftr-370	2309	1	6231(a)(2	CARDINAL
ftr-370	2309	2	9	CARDINAL
ftr-370	2309	3	10	CARDINAL
ftr-370	2311	1	central valley	LOC
ftr-370	2312	1	11	CARDINAL
ftr-370	2315	1	7	CARDINAL
ftr-370	2315	2	9,500	MONEY
ftr-370	2315	3	only $2.9 million	MONEY
ftr-370	2316	1	united states	GPE
ftr-370	2316	2	84	CARDINAL
ftr-370	2317	1	385	CARDINAL
ftr-370	2317	2	fed	ORG
ftr-370	2319	1	$140 million	MONEY
ftr-370	2320	1	6226(e)(1	CARDINAL
ftr-370	2321	1	9,500	MONEY
ftr-370	2321	2	the year	DATE
ftr-370	2322	1	years	DATE
ftr-370	2323	1	the carryover years	DATE
ftr-370	2323	2	2,905,046	MONEY
ftr-370	2324	1	years	DATE
ftr-370	2325	1	60 days of the date	DATE
ftr-370	2326	1	8	CARDINAL
ftr-370	2326	2	nelson	PERSON
ftr-370	2326	3	one	CARDINAL
ftr-370	2327	1	imprimis investors	ORG
ftr-370	2327	2	llc v. united states	ORG
ftr-370	2327	3	83	CARDINAL
ftr-370	2328	1	46	DATE
ftr-370	2328	2	fed	ORG
ftr-370	2333	1	2009	DATE
ftr-370	2333	2	383	CARDINAL
ftr-370	2334	1	9	CARDINAL
ftr-370	2334	2	two	CARDINAL
ftr-370	2335	1	jt usa lp v. commissioner	PERSON
ftr-370	2335	2	131	CARDINAL
ftr-370	2336	1	7	CARDINAL
ftr-370	2336	2	10/6/08	CARDINAL
ftr-370	2340	1	irs	ORG
ftr-370	2340	2	6223(a	CARDINAL
ftr-370	2341	1	irs	ORG
ftr-370	2341	2	6223(e)(2	CARDINAL
ftr-370	2343	1	6223(e)(3	CARDINAL
ftr-370	2343	2	6223(e)(2	CARDINAL
ftr-370	2345	1	6223(e	CARDINAL
ftr-370	2345	2	6211 through 6216	DATE
ftr-370	2345	3	6230(a)(2)(a)(ii	CARDINAL
ftr-370	2345	4	irs	ORG
ftr-370	2345	5	one year	DATE
ftr-370	2345	6	6229(f)(1	CARDINAL
ftr-370	2345	7	more than one year	DATE
ftr-370	2346	1	holmes	PERSON
ftr-370	2347	1	6223(e)(3	CARDINAL
ftr-370	2348	1	10	CARDINAL
ftr-370	2350	1	sands v. united states	GPE
ftr-370	2350	2	84	CARDINAL
ftr-370	2351	1	209	CARDINAL
ftr-370	2351	2	fed	ORG
ftr-370	2352	1	10/9/08	CARDINAL
ftr-370	2353	1	robert sands	PERSON
ftr-370	2353	2	one	CARDINAL
ftr-370	2353	3	four 384	CARDINAL
ftr-370	2353	4	florida	GPE
ftr-370	2354	1	9	CARDINAL
ftr-370	2354	2	four	CARDINAL
ftr-370	2356	1	irs	ORG
ftr-370	2357	1	irs	ORG
ftr-370	2358	1	hewitt	PERSON
ftr-370	2361	1	11	CARDINAL
ftr-370	2363	1	petaluma fx partners	ORG
ftr-370	2363	2	llc v. commissioner	ORG
ftr-370	2363	3	131	CARDINAL
ftr-370	2364	1	9	CARDINAL
ftr-370	2365	1	petaluma	GPE
ftr-370	2366	1	10/10/00	CARDINAL
ftr-370	2368	1	12/12/00	DATE
ftr-370	2369	1	12/26/00	CARDINAL
ftr-370	2370	1	irs	ORG
ftr-370	2371	1	irs	ORG
ftr-370	2374	1	•	CARDINAL
ftr-370	2375	1	irs	ORG
ftr-370	2378	1	2009	DATE
ftr-370	2378	2	385 •	DATE
ftr-370	2379	1	12	CARDINAL
ftr-370	2380	1	1983	DATE
ftr-370	2380	2	102	CARDINAL
ftr-370	2380	3	2008-6695	DATE
ftr-370	2380	4	2d	DATE
ftr-370	2381	1	10/20/08	CARDINAL
ftr-370	2381	2	rev’g t.c.	PERSON
ftr-370	2382	1	2006	CARDINAL
ftr-370	2382	2	164	CARDINAL
ftr-370	2382	3	8/14/06	CARDINAL
ftr-370	2383	1	second	ORDINAL
ftr-370	2383	2	irs	ORG
ftr-370	2383	3	irs	ORG
ftr-370	2384	1	irs	ORG
ftr-370	2385	1	13	CARDINAL
ftr-370	2386	1	treasury	ORG
ftr-370	2387	1	millennium	DATE
ftr-370	2388	1	131	CARDINAL
ftr-370	2390	1	18	CARDINAL
ftr-370	2390	2	12/22/08	CARDINAL
ftr-370	2392	1	section 6221	LAW
ftr-370	2393	1	section 6230(c)(1)(c	LAW
ftr-370	2393	2	6230(c)(4	CARDINAL
ftr-370	2396	1	301.6221-1t(c	CARDINAL
ftr-370	2398	1	6230(c)(4	CARDINAL
ftr-370	2399	1	6664(c)(1	CARDINAL
ftr-370	2399	2	6662	DATE
ftr-370	2399	3	6663	DATE
ftr-370	2400	1	chevron u.s.a. inc.	ORG
ftr-370	2401	1	council, inc.	ORG
ftr-370	2401	2	467	CARDINAL
ftr-370	2401	3	837	CARDINAL
ftr-370	2401	4	842	CARDINAL
ftr-370	2401	5	1984	DATE
ftr-370	2401	6	the d.c. circuit	ORG
ftr-370	2401	7	irs	ORG
ftr-370	2402	1	386	CARDINAL
ftr-370	2402	2	florida	GPE
ftr-370	2403	1	9	CARDINAL
ftr-370	2403	2	14	CARDINAL
ftr-370	2404	1	v. united states	PERSON
ftr-370	2404	2	103 a.f.t.r	QUANTITY
ftr-370	2405	1	2d 2009	DATE
ftr-370	2405	2	364	CARDINAL
ftr-370	2405	3	fed	ORG
ftr-370	2405	4	cir.	ORG
ftr-370	2407	1	amcor	ORG
ftr-370	2407	2	mid-1980	DATE
ftr-370	2408	1	irs	ORG
ftr-370	2408	2	irs	ORG
ftr-370	2409	1	irs	ORG
ftr-370	2410	1	irs	ORG
ftr-370	2414	1	prati	ORG
ftr-370	2414	2	united states	GPE
ftr-370	2414	3	81	CARDINAL
ftr-370	2416	1	422	CARDINAL
ftr-370	2416	2	2008	DATE
ftr-370	2418	1	301.6631(a)(3)1(b	CARDINAL
ftr-370	2418	2	chevron	ORG
ftr-370	2418	3	u.s.a., inc.	ORG
ftr-370	2419	1	council, inc.	ORG
ftr-370	2419	2	467	CARDINAL
ftr-370	2419	3	837	CARDINAL
ftr-370	2419	4	1984	DATE
ftr-370	2421	1	g. miscellaneous 1	PERSON
ftr-370	2423	1	2008-12, 2008-10	DATE
ftr-370	2424	1	520	CARDINAL
ftr-370	2424	2	2/19/08	CARDINAL
ftr-370	2425	1	irs	ORG
ftr-370	2426	1	section 163(d)(5)(a)(ii	LAW
ftr-370	2428	1	1.469-1t(e)(6	CARDINAL
ftr-370	2429	1	2009	DATE
ftr-370	2429	2	387	CARDINAL
ftr-370	2431	1	a.	PERSON
ftr-370	2434	1	2008-38, 2008-31	DATE
ftr-370	2435	1	249	CARDINAL
ftr-370	2435	2	7/3/08	DATE
ftr-370	2436	1	two	CARDINAL
ftr-370	2437	1	first	ORDINAL
ftr-370	2438	1	second	ORDINAL
ftr-370	2438	2	1	CARDINAL
ftr-370	2438	3	2	CARDINAL
ftr-370	2438	4	469(e)(1	PRODUCT
ftr-370	2439	1	163(d)(5)(a)(i	CARDINAL
ftr-370	2439	2	3	CARDINAL
ftr-370	2439	3	two	CARDINAL
ftr-370	2442	1	e. announcement	PERSON
ftr-370	2442	2	2008-65, 2008-31	DATE
ftr-370	2443	1	279	CARDINAL
ftr-370	2443	2	7/4/08	DATE
ftr-370	2444	1	2008-12	DATE
ftr-370	2444	2	163(d)(5)(a)(ii	CARDINAL
ftr-370	2444	3	28	CARDINAL
ftr-370	2445	1	2	CARDINAL
ftr-370	2445	2	one	CARDINAL
ftr-370	2446	1	200803004	DATE
ftr-370	2446	2	1/18/08	CARDINAL
ftr-370	2447	1	delaware	GPE
ftr-370	2449	1	3	CARDINAL
ftr-370	2450	1	2008	DATE
ftr-370	2451	1	388	CARDINAL
ftr-370	2451	2	florida	GPE
ftr-370	2453	1	9	CARDINAL
ftr-370	2453	2	116	CARDINAL
ftr-370	2453	3	208	CARDINAL
ftr-370	2456	1	4.	CARDINAL
ftr-370	2456	2	lmsb	ORG
ftr-370	2456	3	118	CARDINAL
ftr-370	2457	1	lmsb-04-1007	DATE
ftr-370	2457	2	069	CARDINAL
ftr-370	2457	3	2007	DATE
ftr-370	2457	4	202-16	CARDINAL
ftr-370	2457	5	lmsb-04-1106	DATE
ftr-370	2458	1	118	CARDINAL
ftr-370	2460	1	a. lmsb	PERSON
ftr-370	2461	1	2008	DATE
ftr-370	2462	1	irs	ORG
ftr-370	2463	1	1	CARDINAL
ftr-370	2465	1	1	CARDINAL
ftr-370	2465	2	2000-44	DATE
ftr-370	2467	1	2000-44	DATE
ftr-370	2467	2	2000-36	DATE
ftr-370	2468	1	255	CARDINAL
ftr-370	2468	2	8/11/00	CARDINAL
ftr-370	2470	1	99-59	CARDINAL
ftr-370	2470	2	1999	DATE
ftr-370	2470	3	52	CARDINAL
ftr-370	2470	4	761	CARDINAL
ftr-370	2471	1	•	CARDINAL
ftr-370	2472	1	3,000	MONEY
ftr-370	2472	2	only $2,000	MONEY
ftr-370	2472	3	1,000	MONEY
ftr-370	2473	1	3,000	MONEY
ftr-370	2474	1	722	CARDINAL
ftr-370	2474	2	2009	DATE
ftr-370	2474	3	389	CARDINAL
ftr-370	2474	4	1,000	MONEY
ftr-370	2474	5	3,000	MONEY
ftr-370	2474	6	2,000	MONEY
ftr-370	2474	7	zero	CARDINAL
ftr-370	2475	1	1,000	MONEY
ftr-370	2476	1	1,000	MONEY
ftr-370	2476	2	2,000	MONEY
ftr-370	2478	1	•	CARDINAL
ftr-370	2478	2	2	MONEY
ftr-370	2483	1	95	CARDINAL
ftr-370	2483	2	131	CARDINAL
ftr-370	2485	1	•	CARDINAL
ftr-370	2485	2	2000-44	DATE
ftr-370	2485	3	§§165(a	ORG
ftr-370	2485	4	82	CARDINAL
ftr-370	2485	5	1001	DATE
ftr-370	2485	6	1984	DATE
ftr-370	2486	1	t.c.	ORG
ftr-370	2486	2	1988570	DATE
ftr-370	2488	1	1.702-2	CARDINAL
ftr-370	2490	1	•	CARDINAL
ftr-370	2493	1	1.671-2	CARDINAL
ftr-370	2494	1	treasury	ORG
ftr-370	2495	1	•	CARDINAL
ftr-370	2498	1	390	CARDINAL
ftr-370	2498	2	florida	GPE
ftr-370	2499	1	9	CARDINAL
ftr-370	2499	2	2	CARDINAL
ftr-370	2501	1	1.752-6	CARDINAL
ftr-370	2501	2	june 24, 2003	DATE
ftr-370	2502	1	t.d	PERSON
ftr-370	2502	2	68	CARDINAL
ftr-370	2502	3	37414	CARDINAL
ftr-370	2502	4	6/24/03	CARDINAL
ftr-370	2505	1	1.7526	CARDINAL
ftr-370	2506	1	358(h)(3	CARDINAL
ftr-370	2506	2	721	CARDINAL
ftr-370	2506	3	§§ 752(a	ORG
ftr-370	2508	1	1	CARDINAL
ftr-370	2508	2	2	CARDINAL
ftr-370	2509	1	2000-44	DATE
ftr-370	2509	2	2000-2	DATE
ftr-370	2509	3	255	CARDINAL
ftr-370	2511	1	•	CARDINAL
ftr-370	2511	2	10/18/99	CARDINAL
ftr-370	2511	3	6/24/03	CARDINAL
ftr-370	2512	1	3	CARDINAL
ftr-370	2512	2	klamath	GPE
ftr-370	2514	1	llc v. united states	ORG
ftr-370	2514	2	440	CARDINAL
ftr-370	2514	3	f. supp	PERSON
ftr-370	2515	1	2d 608	DATE
ftr-370	2515	2	7/20/06	CARDINAL
ftr-370	2516	1	752	CARDINAL
ftr-370	2517	1	2000-44	DATE
ftr-370	2517	2	2000-2	DATE
ftr-370	2517	3	255	CARDINAL
ftr-370	2519	1	1.752-6	CARDINAL
ftr-370	2519	2	9062	DATE
ftr-370	2521	1	a. klamath	PERSON
ftr-370	2522	1	the holland & hart	ORG
ftr-370	2522	2	olson	PERSON
ftr-370	2523	1	llc v. united states	ORG
ftr-370	2523	2	472	CARDINAL
ftr-370	2524	1	2d 885	CARDINAL
ftr-370	2524	2	fifth	ORDINAL
ftr-370	2524	3	9/19/07	CARDINAL
ftr-370	2525	1	2009	DATE
ftr-370	2525	2	391	CARDINAL
ftr-370	2525	3	1999	DATE
ftr-370	2526	1	752	CARDINAL
ftr-370	2527	1	llc v. united states	ORG
ftr-370	2527	2	99	CARDINAL
ftr-370	2527	3	2007-2001	DATE
ftr-370	2528	1	first	ORDINAL
ftr-370	2528	2	752	PRODUCT
ftr-370	2529	1	second	ORDINAL
ftr-370	2529	2	patterson	PERSON
ftr-370	2529	3	presidio	ORG
ftr-370	2530	1	4	CARDINAL
ftr-370	2530	2	cemco	GPE
ftr-370	2531	1	irs	ORG
ftr-370	2532	1	8/11/00	CARDINAL
ftr-370	2532	2	2000-44	DATE
ftr-370	2533	1	cemco investors	ORG
ftr-370	2533	2	llc v. united states	ORG
ftr-370	2533	3	99	CARDINAL
ftr-370	2533	4	2007-1882	DATE
ftr-370	2533	5	n.d.	GPE
ftr-370	2533	6	3/27/07	CARDINAL
ftr-370	2533	7	aff’d	ORG
ftr-370	2533	8	515	CARDINAL
ftr-370	2533	9	749	CARDINAL
ftr-370	2533	10	7th	ORDINAL
ftr-370	2533	11	2/7/08	CARDINAL
ftr-370	2533	12	129	CARDINAL
ftr-370	2534	1	131	CARDINAL
ftr-370	2534	2	10/6/08	CARDINAL
ftr-370	2535	1	cemco investment trust	ORG
ftr-370	2535	2	two	CARDINAL
ftr-370	2535	3	december 2, 2000	DATE
ftr-370	2535	4	deutsche bank	ORG
ftr-370	2536	1	cit	ORG
ftr-370	2536	2	$3.6 million	MONEY
ftr-370	2536	3	$3.564 million	MONEY
ftr-370	2538	1	a few days later	DATE
ftr-370	2538	2	cip	ORG
ftr-370	2538	3	55,947	MONEY
ftr-370	2538	4	50,000	MONEY
ftr-370	2539	1	cip	ORG
ftr-370	2540	1	december 21	DATE
ftr-370	2540	2	cip	ORG
ftr-370	2540	3	55,947	MONEY
ftr-370	2540	4	45,847	MONEY
ftr-370	2540	5	cit	ORG
ftr-370	2541	1	cip	ORG
ftr-370	2541	2	deutsche bank	ORG
ftr-370	2541	3	cit	ORG
ftr-370	2542	1	december 26	DATE
ftr-370	2542	2	cit	ORG
ftr-370	2542	3	euros	CARDINAL
ftr-370	2542	4	llc	GPE
ftr-370	2543	1	december 29	DATE
ftr-370	2543	2	cemco	ORG
ftr-370	2543	3	51,324	MONEY
ftr-370	2544	1	cemco	GPE
ftr-370	2544	2	cip	ORG
ftr-370	2544	3	two	CARDINAL
ftr-370	2544	4	steven kaplan	PERSON
ftr-370	2545	1	paul daugerdas	PERSON
ftr-370	2545	2	cit	ORG
ftr-370	2545	3	kaplin	PERSON
ftr-370	2546	1	392	CARDINAL
ftr-370	2546	2	florida	GPE
ftr-370	2547	1	9	CARDINAL
ftr-370	2547	2	•	CARDINAL
ftr-370	2547	3	$3.53 million	MONEY
ftr-370	2547	4	euros	CARDINAL
ftr-370	2548	1	cip	ORG
ftr-370	2548	2	$3.6 million	MONEY
ftr-370	2548	3	752	PRODUCT
ftr-370	2549	1	t.c.	PERSON
ftr-370	2550	1	1975160	DATE
ftr-370	2550	2	cemco	GPE
ftr-370	2550	3	cip	ORG
ftr-370	2550	4	$3.6 million	MONEY
ftr-370	2551	1	$3.6 million	MONEY
ftr-370	2551	2	47,847	MONEY
ftr-370	2551	3	euros	CARDINAL
ftr-370	2552	1	2000-44	DATE
ftr-370	2552	2	2000-2	DATE
ftr-370	2552	3	255	CARDINAL
ftr-370	2552	4	9/5/00	CARDINAL
ftr-370	2553	1	june 2003	DATE
ftr-370	2554	1	cemco	GPE
ftr-370	2555	1	•	CARDINAL
ftr-370	2555	2	cip	ORG
ftr-370	2556	1	cip	ORG
ftr-370	2556	2	cemco	GPE
ftr-370	2557	1	cip	ORG
ftr-370	2558	1	•	CARDINAL
ftr-370	2558	2	40%	PERCENT
ftr-370	2559	1	a. affirmed	PERSON
ftr-370	2559	2	irs	ORG
ftr-370	2560	1	515	CARDINAL
ftr-370	2560	2	749	CARDINAL
ftr-370	2560	3	7th	ORDINAL
ftr-370	2560	4	2/7/08	CARDINAL
ftr-370	2561	1	easterbook	PERSON
ftr-370	2563	1	1.752-6	CARDINAL
ftr-370	2564	1	2000	DATE
ftr-370	2564	2	october 18, 1999	DATE
ftr-370	2566	1	1.752-6	CARDINAL
ftr-370	2567	1	easterbrook	PERSON
ftr-370	2567	2	440	CARDINAL
ftr-370	2567	3	f. supp	PERSON
ftr-370	2568	1	2d 608	CARDINAL
ftr-370	2568	2	2000	DATE
ftr-370	2568	3	irs	ORG
ftr-370	2569	1	•	CARDINAL
ftr-370	2569	2	easterbrook	PERSON
ftr-370	2569	3	irs	ORG
ftr-370	2569	4	october 18, 1999	DATE
ftr-370	2570	1	one	CARDINAL
ftr-370	2570	2	2009	DATE
ftr-370	2570	3	393 2000	CARDINAL
ftr-370	2570	4	7805(b)(6	CARDINAL
ftr-370	2574	1	1.752-6	CARDINAL
ftr-370	2575	1	2000-44	DATE
ftr-370	2576	1	cemco	GPE
ftr-370	2576	2	cip	ORG
ftr-370	2577	1	cip	ORG
ftr-370	2577	2	cip	ORG
ftr-370	2577	3	cit	ORG
ftr-370	2578	1	•	CARDINAL
ftr-370	2578	2	easterbrook	PERSON
ftr-370	2580	1	1.752-6	CARDINAL
ftr-370	2580	2	fifth	ORDINAL
ftr-370	2581	1	98	CARDINAL
ftr-370	2581	2	194	CARDINAL
ftr-370	2581	3	202	CARDINAL
ftr-370	2581	4	5th	ORDINAL
ftr-370	2581	5	1996	DATE
ftr-370	2581	6	2000-44	DATE
ftr-370	2582	1	5	CARDINAL
ftr-370	2584	1	jade trading llc v. united states	ORG
ftr-370	2584	2	80	CARDINAL
ftr-370	2586	1	11	CARDINAL
ftr-370	2587	1	williams	PERSON
ftr-370	2589	1	v. united states	GPE
ftr-370	2590	1	454	CARDINAL
ftr-370	2590	2	1340	CARDINAL
ftr-370	2590	3	fed	ORG
ftr-370	2590	4	cir. 2006	ORG
ftr-370	2591	1	williams	PERSON
ftr-370	2592	1	the 20 percent and 40 percent	PERCENT
ftr-370	2593	1	a.	PERSON
ftr-370	2594	1	81	CARDINAL
ftr-370	2595	1	173	CARDINAL
ftr-370	2595	2	3/20/08	CARDINAL
ftr-370	2597	1	williams	PERSON
ftr-370	2598	1	394	CARDINAL
ftr-370	2598	2	florida	GPE
ftr-370	2598	3	9	CARDINAL
ftr-370	2599	1	first	ORDINAL
ftr-370	2599	2	section 6621	LAW
ftr-370	2603	1	the ervin llcs	ORG
ftr-370	2605	1	80	CARDINAL
ftr-370	2607	1	14	DATE
ftr-370	2608	1	6621	CARDINAL
ftr-370	2608	2	6662(b	DATE
ftr-370	2610	1	6	CARDINAL
ftr-370	2611	1	colm	PERSON
ftr-370	2612	1	irs	ORG
ftr-370	2613	1	colm producer, inc.	ORG
ftr-370	2614	1	v. united states	GPE
ftr-370	2614	2	460	CARDINAL
ftr-370	2615	1	2d 713	CARDINAL
ftr-370	2615	2	n.d. tex. 10/16/06	GPE
ftr-370	2616	1	about $102.7 million	MONEY
ftr-370	2616	2	december 1999	DATE
ftr-370	2617	1	$2 million	MONEY
ftr-370	2617	2	$102.5 million	MONEY
ftr-370	2617	3	$100 million	MONEY
ftr-370	2617	4	u.s.	GPE
ftr-370	2617	5	treasury	ORG
ftr-370	2618	1	third	ORDINAL
ftr-370	2618	2	$1.8 million	MONEY
ftr-370	2619	1	2009	DATE
ftr-370	2619	2	395	CARDINAL
ftr-370	2619	3	752	CARDINAL
ftr-370	2620	1	752	CARDINAL
ftr-370	2622	1	95	CARDINAL
ftr-370	2622	2	131	CARDINAL
ftr-370	2622	3	salina	GPE
ftr-370	2622	4	t.c.	PERSON
ftr-370	2623	1	2000	CARDINAL
ftr-370	2623	2	352	CARDINAL
ftr-370	2623	3	a. affirmed sub. nom	PERSON
ftr-370	2623	4	kornman & associates inc.	ORG
ftr-370	2623	5	§ 752(b	ORG
ftr-370	2624	1	kornman & associates inc.	ORG
ftr-370	2625	1	v. united states	GPE
ftr-370	2625	2	527	CARDINAL
ftr-370	2625	3	443	CARDINAL
ftr-370	2625	4	5th	ORDINAL
ftr-370	2626	1	5/12/08	CARDINAL
ftr-370	2627	1	treasury	ORG
ftr-370	2627	2	$102.5 million	MONEY
ftr-370	2627	3	treasury	ORG
ftr-370	2628	1	$1.8 million	MONEY
ftr-370	2628	2	$102.5 million	MONEY
ftr-370	2629	1	treasury	ORG
ftr-370	2629	2	§ 752(b	ORG
ftr-370	2630	1	fifth	ORDINAL
ftr-370	2630	2	752	CARDINAL
ftr-370	2632	1	1.752-1(a)(4)(i	CARDINAL
ftr-370	2632	2	may 26, 2005	DATE
ftr-370	2633	1	•	CARDINAL
ftr-370	2634	1	88	CARDINAL
ftr-370	2634	2	1988-2	DATE
ftr-370	2634	3	128	CARDINAL
ftr-370	2635	1	95	CARDINAL
ftr-370	2635	2	131	CARDINAL
ftr-370	2636	1	95-45	CARDINAL
ftr-370	2636	2	53	DATE
ftr-370	2637	1	chevron usa, inc.	ORG
ftr-370	2639	1	council, inc.	ORG
ftr-370	2639	2	467	CARDINAL
ftr-370	2639	3	837	CARDINAL
ftr-370	2639	4	844	CARDINAL
ftr-370	2639	5	1984	DATE
ftr-370	2640	1	skidmore	PERSON
ftr-370	2640	2	swift & co.	ORG
ftr-370	2640	3	323	CARDINAL
ftr-370	2640	4	134	CARDINAL
ftr-370	2640	5	140	CARDINAL
ftr-370	2641	1	•	CARDINAL
ftr-370	2641	2	1233	CARDINAL
ftr-370	2641	3	752	CARDINAL
ftr-370	2642	1	7	CARDINAL
ftr-370	2642	2	marriott international	ORG
ftr-370	2643	1	752	CARDINAL
ftr-370	2644	1	marriott international	ORG
ftr-370	2644	2	l.p.	GPE
ftr-370	2644	3	v. united states	GPE
ftr-370	2644	4	83	CARDINAL
ftr-370	2645	1	291	CARDINAL
ftr-370	2645	2	fed	ORG
ftr-370	2647	1	marriott	GPE
ftr-370	2647	2	marriott international jbs corporation (jbs	ORG
ftr-370	2647	3	marriott	GPE
ftr-370	2647	4	resorts, inc.	ORG
ftr-370	2647	5	mori	PERSON
ftr-370	2648	1	jbs	ORG
ftr-370	2648	2	mori	PERSON
ftr-370	2649	1	mori	PERSON
ftr-370	2649	2	marriott international capital corporation	ORG
ftr-370	2650	1	mori	PERSON
ftr-370	2650	2	timeshare	ORG
ftr-370	2651	1	396	CARDINAL
ftr-370	2651	2	florida	GPE
ftr-370	2652	1	9	CARDINAL
ftr-370	2652	2	si mori	PERSON
ftr-370	2652	3	five-year	DATE
ftr-370	2652	4	treasury	ORG
ftr-370	2653	1	mori	PERSON
ftr-370	2653	2	99 percent	PERCENT
ftr-370	2655	1	reg	CARDINAL
ftr-370	2656	1	1.752-6	DATE
ftr-370	2657	1	treasury	ORG
ftr-370	2658	1	mori	PERSON
ftr-370	2658	2	marriott international capital corporation	ORG
ftr-370	2661	1	§ 752(b	ORG
ftr-370	2662	1	salina	GPE
ftr-370	2662	2	t.c.	PERSON
ftr-370	2662	3	2000-352	DATE
ftr-370	2662	4	la rue v. commissioner	FAC
ftr-370	2662	5	90	CARDINAL
ftr-370	2662	6	465	CARDINAL
ftr-370	2662	7	1988	DATE
ftr-370	2662	8	71	CARDINAL
ftr-370	2662	9	1 (1978	DATE
ftr-370	2662	10	t.c.	PERSON
ftr-370	2662	11	1975-160	DATE
ftr-370	2664	1	88	CARDINAL
ftr-370	2664	2	1988-2	DATE
ftr-370	2664	3	128	DATE
ftr-370	2664	4	irs	ORG
ftr-370	2664	5	752	CARDINAL
ftr-370	2665	1	8	CARDINAL
ftr-370	2665	2	sala	PERSON
ftr-370	2667	1	sala v. united states	PERSON
ftr-370	2667	2	552	CARDINAL
ftr-370	2667	3	1157	DATE
ftr-370	2667	4	d.	NORP
ftr-370	2669	1	irs	ORG
ftr-370	2669	2	one year	DATE
ftr-370	2669	3	the later of (1	DATE
ftr-370	2669	4	2	CARDINAL
ftr-370	2669	5	6404(g)(1	CARDINAL
ftr-370	2669	6	the period beginning one year	DATE
ftr-370	2670	1	twenty-one days	DATE
ftr-370	2670	2	irs	ORG
ftr-370	2671	1	section 6404(g	LAW
ftr-370	2672	1	6404(g	CARDINAL
ftr-370	2673	1	2000-44	DATE
ftr-370	2673	2	irs	ORG
ftr-370	2673	3	2009	DATE
ftr-370	2673	4	397	CARDINAL
ftr-370	2673	5	r.j.	PERSON
ftr-370	2675	1	a.	PERSON
ftr-370	2676	1	sala v. united states	PERSON
ftr-370	2676	2	99	CARDINAL
ftr-370	2676	3	2007-3011	DATE
ftr-370	2677	1	5/30/07	CARDINAL
ftr-370	2678	1	babcock	PERSON
ftr-370	2678	2	2000	CARDINAL
ftr-370	2678	3	11/18/03	CARDINAL
ftr-370	2678	4	irs	ORG
ftr-370	2678	5	kpmg	ORG
ftr-370	2678	6	6700	CARDINAL
ftr-370	2679	1	6700	CARDINAL
ftr-370	2680	1	sala	GPE
ftr-370	2680	2	kpmg accountant	ORG
ftr-370	2680	3	tracie henderson	PERSON
ftr-370	2680	4	r.j.	ORG
ftr-370	2680	5	fifth	ORDINAL
ftr-370	2681	1	b. sala	PERSON
ftr-370	2681	2	united states	GPE
ftr-370	2681	3	100 a.f.t.r.2d 20075097	CARDINAL
ftr-370	2681	4	d.	NORP
ftr-370	2683	1	babcock	PERSON
ftr-370	2683	2	11/18/03	CARDINAL
ftr-370	2684	1	c. district court	ORG
ftr-370	2684	2	r.j.	PERSON
ftr-370	2685	1	sala v. united states	PERSON
ftr-370	2685	2	552	CARDINAL
ftr-370	2685	3	f. supp	PERSON
ftr-370	2686	1	2d 1167	DATE
ftr-370	2687	1	4/22/08	CARDINAL
ftr-370	2688	1	babcock	PERSON
ftr-370	2688	2	$60 million	MONEY
ftr-370	2688	3	24	CARDINAL
ftr-370	2688	4	november 2000	DATE
ftr-370	2689	1	t.c.	PERSON
ftr-370	2690	1	1975-160	DATE
ftr-370	2690	2	1975	DATE
ftr-370	2691	1	babcock	PERSON
ftr-370	2692	1	2003	DATE
ftr-370	2692	2	reg	DATE
ftr-370	2693	1	1.752-6	CARDINAL
ftr-370	2693	2	october 1999	DATE
ftr-370	2693	3	2000-44	DATE
ftr-370	2693	4	treasury	ORG
ftr-370	2694	1	babcock	PERSON
ftr-370	2695	1	babcock	PERSON
ftr-370	2695	2	2000-44	DATE
ftr-370	2696	1	llc v. united states	ORG
ftr-370	2696	2	515	CARDINAL
ftr-370	2696	3	749	CARDINAL
ftr-370	2696	4	7th	ORDINAL
ftr-370	2696	5	2008	DATE
ftr-370	2697	1	398	CARDINAL
ftr-370	2697	2	florida	GPE
ftr-370	2698	1	9	CARDINAL
ftr-370	2698	2	•	CARDINAL
ftr-370	2698	3	babcock	PERSON
ftr-370	2700	1	babcock	PERSON
ftr-370	2700	2	sala	PERSON
ftr-370	2702	1	•	CARDINAL
ftr-370	2702	2	babcock	PERSON
ftr-370	2702	3	11/18/03	CARDINAL
ftr-370	2702	4	kpmg	ORG
ftr-370	2703	1	d.	NORP
ftr-370	2703	2	6/10/08	CARDINAL
ftr-370	2704	1	andrew j. krieger	PERSON
ftr-370	2704	2	5/22/08	CARDINAL
ftr-370	2705	1	2008	DATE
ftr-370	2705	2	114-15	CARDINAL
ftr-370	2706	1	krieger	PERSON
ftr-370	2706	2	new york	GPE
ftr-370	2707	1	2008	DATE
ftr-370	2707	2	130-62	CARDINAL
ftr-370	2707	3	7/1/08	DATE
ftr-370	2709	1	251	CARDINAL
ftr-370	2709	2	614	CARDINAL
ftr-370	2709	3	102	CARDINAL
ftr-370	2709	4	2008-5292	DATE
ftr-370	2709	5	7/18/08	CARDINAL
ftr-370	2710	1	babcock	PERSON
ftr-370	2712	1	9	CARDINAL
ftr-370	2712	2	stobie creek	PERSON
ftr-370	2714	1	stobie creek investments	ORG
ftr-370	2714	2	llc	ORG
ftr-370	2714	3	united states	GPE
ftr-370	2714	4	82	CARDINAL
ftr-370	2716	1	636	CARDINAL
ftr-370	2716	2	fed	ORG
ftr-370	2719	1	welles	PERSON
ftr-370	2719	2	50 percent	PERCENT
ftr-370	2719	3	$455 million	MONEY
ftr-370	2720	1	2009	DATE
ftr-370	2720	2	399	CARDINAL
ftr-370	2720	3	therma-tru	PERSON
ftr-370	2720	4	stobie creek	GPE
ftr-370	2721	1	jenkens & gilchrist	ORG
ftr-370	2722	1	•	CARDINAL
ftr-370	2722	2	t.c.	PERSON
ftr-370	2723	1	1975-160	DATE
ftr-370	2724	1	therma-tru	PERSON
ftr-370	2725	1	•	CARDINAL
ftr-370	2725	2	reg	CARDINAL
ftr-370	2726	1	1.7526	MONEY
ftr-370	2726	2	309	CARDINAL
ftr-370	2726	3	2000	DATE
ftr-370	2728	1	106-554	CARDINAL
ftr-370	2728	2	309	CARDINAL
ftr-370	2728	3	114	CARDINAL
ftr-370	2732	1	•	CARDINAL
ftr-370	2732	2	miller	PERSON
ftr-370	2732	3	two	CARDINAL
ftr-370	2733	1	•	CARDINAL
ftr-370	2733	2	miller	PERSON
ftr-370	2733	3	2000-44	DATE
ftr-370	2733	4	august 2000	DATE
ftr-370	2733	5	2001	DATE
ftr-370	2733	6	irs	ORG
ftr-370	2734	1	irs	ORG
ftr-370	2734	2	irs	ORG
ftr-370	2737	1	•	CARDINAL
ftr-370	2738	1	v. united states	GPE
ftr-370	2739	1	454	CARDINAL
ftr-370	2739	2	1340	CARDINAL
ftr-370	2739	3	fed	ORG
ftr-370	2739	4	cir. 2006	ORG
ftr-370	2742	1	some 400	CARDINAL
ftr-370	2742	2	florida	GPE
ftr-370	2743	1	9	CARDINAL
ftr-370	2745	1	•	CARDINAL
ftr-370	2748	1	j&g	PERSON
ftr-370	2748	2	stobie creek	PERSON
ftr-370	2749	1	•	CARDINAL
ftr-370	2751	1	10	CARDINAL
ftr-370	2753	1	t.c.	PERSON
ftr-370	2754	1	2008-3	DATE
ftr-370	2755	1	halpern	PERSON
ftr-370	2755	2	731	CARDINAL
ftr-370	2756	1	$17 million	MONEY
ftr-370	2756	2	one	CARDINAL
ftr-370	2756	3	99 percent	PERCENT
ftr-370	2756	4	two	CARDINAL
ftr-370	2757	1	an additional $3.4 million	MONEY
ftr-370	2757	2	aig	ORG
ftr-370	2759	1	llc	GPE
ftr-370	2759	2	two	CARDINAL
ftr-370	2759	3	2000	DATE
ftr-370	2761	1	2001	DATE
ftr-370	2763	1	aig	ORG
ftr-370	2763	2	2003	DATE
ftr-370	2764	1	irs	ORG
ftr-370	2765	1	10-year	DATE
ftr-370	2765	2	two	CARDINAL
ftr-370	2766	1	2001	DATE
ftr-370	2767	1	2009	DATE
ftr-370	2767	2	401 11	LAW
ftr-370	2767	3	7050	CARDINAL
ftr-370	2767	4	a few thousand	CARDINAL
ftr-370	2768	1	7050	CARDINAL
ftr-370	2769	1	t.c.	PERSON
ftr-370	2769	2	2008-112	DATE
ftr-370	2769	3	4/23/08	CARDINAL
ftr-370	2771	1	one	CARDINAL
ftr-370	2772	1	holmes	PERSON
ftr-370	2773	1	a few thousand canadian dollars	MONEY
ftr-370	2773	2	the next taxable year	DATE
ftr-370	2773	3	the prior year	DATE
ftr-370	2778	1	301.6221-1t(c	CARDINAL
ftr-370	2780	1	12	CARDINAL
ftr-370	2783	1	bb&t corp.	ORG
ftr-370	2784	1	v. united states	GPE
ftr-370	2785	1	99	CARDINAL
ftr-370	2785	2	2007-376	DATE
ftr-370	2785	3	m.d.	GPE
ftr-370	2785	4	n.c	GPE
ftr-370	2787	1	402	CARDINAL
ftr-370	2787	2	florida	GPE
ftr-370	2788	1	9	CARDINAL
ftr-370	2791	1	a. affirmed	PERSON
ftr-370	2791	2	523	CARDINAL
ftr-370	2791	3	461	CARDINAL
ftr-370	2791	4	4th	ORDINAL
ftr-370	2792	1	4/29/08	CARDINAL
ftr-370	2793	1	1997	DATE
ftr-370	2793	2	1999	DATE
ftr-370	2793	3	reg	CARDINAL
ftr-370	2794	1	1.467-1	CARDINAL
ftr-370	2794	2	williams	PERSON
ftr-370	2794	3	frank lyon co.	ORG
ftr-370	2794	4	v. united states	PERSON
ftr-370	2794	5	435	CARDINAL
ftr-370	2794	6	561	CARDINAL
ftr-370	2794	7	1978	DATE
ftr-370	2795	1	13	CARDINAL
ftr-370	2797	1	united states	GPE
ftr-370	2797	2	101	CARDINAL
ftr-370	2797	3	2008-2397	DATE
ftr-370	2797	4	n.d.	GPE
ftr-370	2797	5	ohio	GPE
ftr-370	2797	6	5/28/08	CARDINAL
ftr-370	2799	1	gwin	PERSON
ftr-370	2799	2	u.s.	GPE
ftr-370	2799	3	ohio	GPE
ftr-370	2800	1	german	NORP
ftr-370	2800	2	german	NORP
ftr-370	2806	1	14	CARDINAL
ftr-370	2807	1	enbridge	ORG
ftr-370	2810	1	enbridge energy co., inc.	ORG
ftr-370	2811	1	v. united states	GPE
ftr-370	2811	2	553	CARDINAL
ftr-370	2811	3	f. supp	PERSON
ftr-370	2812	1	2d 716	CARDINAL
ftr-370	2813	1	3/31/08	DATE
ftr-370	2814	1	2001-16, 2001-1	DATE
ftr-370	2814	2	730	CARDINAL
ftr-370	2814	3	midcoast	ORG
ftr-370	2815	1	2009	DATE
ftr-370	2815	2	403	CARDINAL
ftr-370	2816	1	midcoast	ORG
ftr-370	2816	2	pwc	ORG
ftr-370	2816	3	midcoast assets	ORG
ftr-370	2817	1	k-pipe group	ORG
ftr-370	2817	2	midcoast.	ORG
ftr-370	2818	1	362(e) year	DATE
ftr-370	2820	1	harmon	PERSON
ftr-370	2820	2	irs	ORG
ftr-370	2820	3	midcoast	ORG
ftr-370	2820	4	332	CARDINAL
ftr-370	2820	5	midcoast	PERSON
ftr-370	2821	1	midcoast	PERSON
ftr-370	2821	2	338	CARDINAL
ftr-370	2822	1	langley	ORG
ftr-370	2822	2	bishop	ORG
ftr-370	2824	1	supreme court	ORG
ftr-370	2824	2	fifth	ORDINAL
ftr-370	2825	1	15	CARDINAL
ftr-370	2825	2	shell	ORG
ftr-370	2826	1	shell western e&p inc.	ORG
ftr-370	2826	2	shell frontier oil & gas inc.	ORG
ftr-370	2828	1	shell petroleum inc.	ORG
ftr-370	2829	1	v. united states	GPE
ftr-370	2829	2	102	CARDINAL
ftr-370	2829	3	2008-5085	DATE
ftr-370	2830	1	7/3/08	DATE
ftr-370	2831	1	1992	DATE
ftr-370	2832	1	dutch	NORP
ftr-370	2832	2	$110 million	MONEY
ftr-370	2832	3	more than 20 percent	PERCENT
ftr-370	2833	1	more than $353 million	MONEY
ftr-370	2835	1	404	CARDINAL
ftr-370	2835	2	florida	GPE
ftr-370	2836	1	9	CARDINAL
ftr-370	2837	1	•	CARDINAL
ftr-370	2837	2	shell	ORG
ftr-370	2838	1	steve stryker	PERSON
ftr-370	2838	2	shell	ORG
ftr-370	2839	1	shell	ORG
ftr-370	2839	2	frank richardson	PERSON
ftr-370	2840	1	at least seven	CARDINAL
ftr-370	2841	1	only one	CARDINAL
ftr-370	2841	2	seven	CARDINAL
ftr-370	2842	1	stryker	ORG
ftr-370	2842	2	351	CARDINAL
ftr-370	2842	3	shell	ORG
ftr-370	2842	4	richardson	PERSON
ftr-370	2843	1	shell	ORG
ftr-370	2846	1	united parcel serv	ORG
ftr-370	2847	1	254	CARDINAL
ftr-370	2847	2	1020	DATE
ftr-370	2848	1	shell	ORG
ftr-370	2848	2	shell	ORG
ftr-370	2849	1	2009	DATE
ftr-370	2849	2	405 •	CARDINAL
ftr-370	2852	1	united states	GPE
ftr-370	2852	2	454	CARDINAL
ftr-370	2852	3	1340	CARDINAL
ftr-370	2852	4	fed	ORG
ftr-370	2852	5	cir. 2006	ORG
ftr-370	2852	6	351	CARDINAL
ftr-370	2853	1	•	CARDINAL
ftr-370	2855	1	at least one	CARDINAL
ftr-370	2855	2	zero	CARDINAL
ftr-370	2856	1	t.c.	ORG
ftr-370	2856	2	1987	DATE
ftr-370	2856	3	199	CARDINAL
ftr-370	2856	4	53	CARDINAL
ftr-370	2857	1	611	CARDINAL
ftr-370	2857	2	1987	DATE
ftr-370	2857	3	greater than zero	CARDINAL
ftr-370	2858	1	351	CARDINAL
ftr-370	2858	2	•	CARDINAL
ftr-370	2858	3	2004	DATE
ftr-370	2858	4	§ 362(e	ORG
ftr-370	2858	5	1	CARDINAL
ftr-370	2858	6	congress	ORG
ftr-370	2858	7	section 351	LAW
ftr-370	2858	8	october 22, 2004	DATE
ftr-370	2860	1	l. 108-357	PERSON
ftr-370	2860	2	118	CARDINAL
ftr-370	2861	1	1596	CARDINAL
ftr-370	2861	2	26	CARDINAL
ftr-370	2862	1	2004	DATE
ftr-370	2863	1	2004	DATE
ftr-370	2864	1	2004	DATE
ftr-370	2864	2	406	CARDINAL
ftr-370	2864	3	florida	GPE
ftr-370	2864	4	9	CARDINAL
ftr-370	2865	1	pre-2004	DATE
ftr-370	2866	1	16	CARDINAL
ftr-370	2869	1	dixon v. commissioner	PERSON
ftr-370	2869	2	316	CARDINAL
ftr-370	2869	3	1044	CARDINAL
ftr-370	2869	4	9th	ORDINAL
ftr-370	2870	1	1/17/03	CARDINAL
ftr-370	2872	1	2000	CARDINAL
ftr-370	2872	2	t.c.	GPE
ftr-370	2873	1	1999-101	DATE
ftr-370	2874	1	ninth	ORDINAL
ftr-370	2874	2	irs	ORG
ftr-370	2875	1	honolulu	GPE
ftr-370	2875	2	henry kersting	PERSON
ftr-370	2875	3	two	CARDINAL
ftr-370	2876	1	hawkins	PERSON
ftr-370	2878	1	• three	CARDINAL
ftr-370	2878	2	the houston area	LOC
ftr-370	2879	1	henry binder of porter & hedges	PERSON
ftr-370	2879	2	michael louis minns	PERSON
ftr-370	2879	3	joe alfred izen	PERSON
ftr-370	2879	4	jr. a.	PERSON
ftr-370	2879	5	cc-2003-008	ORG
ftr-370	2879	6	2/3/03	CARDINAL
ftr-370	2881	1	aba	PERSON
ftr-370	2881	2	3.3	CARDINAL
ftr-370	2882	1	3.4	CARDINAL
ftr-370	2882	2	4.1	CARDINAL
ftr-370	2883	1	third	ORDINAL
ftr-370	2883	2	8.4	CARDINAL
ftr-370	2886	1	hundreds	CARDINAL
ftr-370	2887	1	hartman v. commissioner	PERSON
ftr-370	2887	2	t.c.	PERSON
ftr-370	2888	1	2008-124	DATE
ftr-370	2888	2	5/1/08	CARDINAL
ftr-370	2889	1	137page	CARDINAL
ftr-370	2889	2	hundreds	CARDINAL
ftr-370	2889	3	2009	DATE
ftr-370	2889	4	407	CARDINAL
ftr-370	2889	5	many years ago	DATE
ftr-370	2890	1	17	CARDINAL
ftr-370	2892	1	hoosier homer	PERSON
ftr-370	2892	2	$20 million	MONEY
ftr-370	2892	3	first	ORDINAL
ftr-370	2893	1	hoosier energy rural electric cooperative, inc.	ORG
ftr-370	2894	1	john hancock	PERSON
ftr-370	2894	2	2008 wl 5068649	DATE
ftr-370	2894	3	s.d. ind	ORG
ftr-370	2895	1	11/25/08	CARDINAL
ftr-370	2896	1	hoosier energy rural electric	ORG
ftr-370	2896	2	hoosier energy	WORK_OF_ART
ftr-370	2896	3	one	CARDINAL
ftr-370	2896	4	$20 million	MONEY
ftr-370	2897	1	joseph bankman	PERSON
ftr-370	2897	2	stanford	ORG
ftr-370	2898	1	$120 million	MONEY
ftr-370	2898	2	third	ORDINAL
ftr-370	2898	3	john hancock	PERSON
ftr-370	2898	4	john hancock	PERSON
ftr-370	2899	1	aig	ORG
ftr-370	2900	1	aig	ORG
ftr-370	2901	1	hamilton	PERSON
ftr-370	2901	2	hoosier energy’s	ORG
ftr-370	2901	3	$120 million	MONEY
ftr-370	2901	4	third	ORDINAL
ftr-370	2902	1	•	CARDINAL
ftr-370	2902	2	hamilton	PERSON
ftr-370	2902	3	$20 million	MONEY
ftr-370	2903	1	•	CARDINAL
ftr-370	2903	2	bankman	PERSON
ftr-370	2903	3	united states	GPE
ftr-370	2903	4	101	CARDINAL
ftr-370	2903	5	2008-2397	DATE
ftr-370	2903	6	n.d.	GPE
ftr-370	2903	7	ohio	GPE
ftr-370	2903	8	5/28/08	DATE
ftr-370	2903	9	a.	PERSON
ftr-370	2903	10	hamilton	PERSON
ftr-370	2903	11	john hancock	PERSON
ftr-370	2903	12	11/25/08	CARDINAL
ftr-370	2904	1	hoosier energy rural electric cooperative, inc.	ORG
ftr-370	2905	1	john hancock	PERSON
ftr-370	2905	2	2008	DATE
ftr-370	2905	3	s.d. ind	ORG
ftr-370	2906	1	12/11/08	CARDINAL
ftr-370	2907	1	hamilton	PERSON
ftr-370	2907	2	408	CARDINAL
ftr-370	2907	3	florida	GPE
ftr-370	2909	1	9	CARDINAL
ftr-370	2909	2	$2 million	MONEY
ftr-370	2909	3	john hancock	PERSON
ftr-370	2909	4	an additional $130 million	MONEY
ftr-370	2910	1	b.	PERSON
ftr-370	2911	1	1	CARDINAL
ftr-370	2911	2	irs	ORG
ftr-370	2912	1	2008-34, 2008-12	DATE
ftr-370	2913	1	642	CARDINAL
ftr-370	2913	2	2/27/08	CARDINAL
ftr-370	2913	3	704	CARDINAL
ftr-370	2913	4	734	CARDINAL
ftr-370	2913	5	743	CARDINAL
ftr-370	2913	6	american	NORP
ftr-370	2913	7	2004	DATE
ftr-370	2913	8	u.s.	GPE
ftr-370	2914	1	2004	DATE
ftr-370	2914	2	704	CARDINAL
ftr-370	2914	3	734	CARDINAL
ftr-370	2914	4	743	CARDINAL
ftr-370	2914	5	1	CARDINAL
ftr-370	2914	6	builtin	ORG
ftr-370	2914	7	2	CARDINAL
ftr-370	2915	1	one	CARDINAL
ftr-370	2915	2	u.s.	GPE
ftr-370	2915	3	the tax indifferent party	ORG
ftr-370	2915	4	u.s.	GPE
ftr-370	2916	1	reg	CARDINAL
ftr-370	2917	1	1.6011-4(b)(2	CARDINAL
ftr-370	2917	2	§§ 6111 and	ORG
ftr-370	2917	3	6112	DATE
ftr-370	2918	1	2	CARDINAL
ftr-370	2919	1	2008-111	DATE
ftr-370	2919	2	2008-51	DATE
ftr-370	2920	1	1299	CARDINAL
ftr-370	2920	2	12/1/08	CARDINAL
ftr-370	2921	1	2001-16, 2001-1	DATE
ftr-370	2921	2	730	CARDINAL
ftr-370	2921	3	2008-20, 2008-6	DATE
ftr-370	2921	4	406	CARDINAL
ftr-370	2922	1	four	CARDINAL
ftr-370	2923	1	2008	DATE
ftr-370	2924	1	2009	DATE
ftr-370	2924	2	409	CARDINAL
ftr-370	2924	3	d.	NORP
ftr-370	2924	4	1	CARDINAL
ftr-370	2926	1	united states v. coplan	ORG
ftr-370	2927	1	two	CARDINAL
ftr-370	2927	2	two	CARDINAL
ftr-370	2927	3	ernst & young	ORG
ftr-370	2927	4	5/30/07	CARDINAL
ftr-370	2927	5	new york	GPE
ftr-370	2929	1	2007	DATE
ftr-370	2929	2	tnt	ORG
ftr-370	2929	3	105-1	CARDINAL
ftr-370	2929	4	5/31/07	CARDINAL
ftr-370	2930	1	a.	PERSON
ftr-370	2931	1	2008	DATE
ftr-370	2931	2	35-23	CARDINAL
ftr-370	2931	3	2/21/08	CARDINAL
ftr-370	2932	1	david l. smith	PERSON
ftr-370	2932	2	charles bolton	PERSON
ftr-370	2933	1	smith	PERSON
ftr-370	2933	2	bolton	PERSON
ftr-370	2933	3	bolton	PERSON
ftr-370	2934	1	2	CARDINAL
ftr-370	2934	2	liechtenstein	GPE
ftr-370	2934	3	26	CARDINAL
ftr-370	2934	4	2/26/08	CARDINAL
ftr-370	2935	1	irs	ORG
ftr-370	2935	2	more than 100	CARDINAL
ftr-370	2935	3	u.s.	GPE
ftr-370	2935	4	liechtenstein	GPE
ftr-370	2936	1	2/19/08	CARDINAL
ftr-370	2936	2	wall street journal	ORG
ftr-370	2936	3	heinrich kieber	PERSON
ftr-370	2936	4	liechtenstein	GPE
ftr-370	2936	5	lgt group	ORG
ftr-370	2936	6	the past 18 months	DATE
ftr-370	2936	7	german	NORP
ftr-370	2936	8	roughly €4.2 million	MONEY
ftr-370	2936	9	$6.4 million	MONEY
ftr-370	2937	1	3	CARDINAL
ftr-370	2938	1	allison v. united states	PERSON
ftr-370	2938	2	80	CARDINAL
ftr-370	2940	1	568	CARDINAL
ftr-370	2940	2	2/27/08	CARDINAL
ftr-370	2941	1	december 1982	DATE
ftr-370	2942	1	t.c.	PERSON
ftr-370	2943	1	wolski	PERSON
ftr-370	2943	2	irs	ORG
ftr-370	2943	3	6653(a	CARDINAL
ftr-370	2944	1	410	CARDINAL
ftr-370	2944	2	florida	GPE
ftr-370	2945	1	9	CARDINAL
ftr-370	2946	1	4	CARDINAL
ftr-370	2946	2	kpmg	ORG
ftr-370	2948	1	irs	ORG
ftr-370	2948	2	the justice department	ORG
ftr-370	2948	3	kpmg llp	ORG
ftr-370	2948	4	$456 million	MONEY
ftr-370	2949	1	nineteen	CARDINAL
ftr-370	2949	2	kpmg	ORG
ftr-370	2949	3	jeffrey stein	PERSON
ftr-370	2949	4	new york	GPE
ftr-370	2949	5	r.j.	ORG
ftr-370	2949	6	new york	GPE
ftr-370	2950	1	kpmg	GPE
ftr-370	2950	2	washington national tax group	ORG
ftr-370	2950	3	kpmg.	ORG
ftr-370	2951	1	a.	PERSON
ftr-370	2951	2	kaplan	PERSON
ftr-370	2952	1	united states	ORG
ftr-370	2952	2	stein	PERSON
ftr-370	2952	3	428 f. supp	ORG
ftr-370	2953	1	2d 138	DATE
ftr-370	2953	2	4/4/06	CARDINAL
ftr-370	2954	1	kaplan	PERSON
ftr-370	2954	2	kpmg	ORG
ftr-370	2956	1	kaplan	PERSON
ftr-370	2957	1	kpmg	ORG
ftr-370	2958	1	the justice department’s	ORG
ftr-370	2959	1	kaplan	PERSON
ftr-370	2959	2	thompson	ORG
ftr-370	2959	3	kpmg	ORG
ftr-370	2960	1	united states	ORG
ftr-370	2960	2	stein	PERSON
ftr-370	2960	3	435 f. supp	ORG
ftr-370	2961	1	2d 330	DATE
ftr-370	2961	2	6/26/06	CARDINAL
ftr-370	2961	3	7/14/06	CARDINAL
ftr-370	2962	1	the justice department’s	ORG
ftr-370	2962	2	thompson	ORG
ftr-370	2963	1	2009	DATE
ftr-370	2963	2	411	CARDINAL
ftr-370	2963	3	kpmg	GPE
ftr-370	2964	1	•	CARDINAL
ftr-370	2964	2	kaplan	PERSON
ftr-370	2964	3	kpmg	ORG
ftr-370	2964	4	kpmg	ORG
ftr-370	2965	1	kaplan	PERSON
ftr-370	2966	1	kpmg	ORG
ftr-370	2967	1	•	CARDINAL
ftr-370	2967	2	kaplan subsequently	ORG
ftr-370	2969	1	2006	DATE
ftr-370	2969	2	130-10	CARDINAL
ftr-370	2970	1	kaplan	PERSON
ftr-370	2970	2	16	CARDINAL
ftr-370	2970	3	kpmg	ORG
ftr-370	2971	1	united states	ORG
ftr-370	2971	2	stein	PERSON
ftr-370	2971	3	461	CARDINAL
ftr-370	2972	1	2d 201	CARDINAL
ftr-370	2972	2	11/13/06	CARDINAL
ftr-370	2973	1	kaplan	PERSON
ftr-370	2973	2	kpmg	GPE
ftr-370	2974	1	kpmg	ORG
ftr-370	2975	1	kaplan	PERSON
ftr-370	2976	1	d. stein	PERSON
ftr-370	2976	2	kpmg	GPE
ftr-370	2976	3	llp	ORG
ftr-370	2976	4	486	CARDINAL
ftr-370	2976	5	753	CARDINAL
ftr-370	2976	6	2d	DATE
ftr-370	2978	1	second	ORDINAL
ftr-370	2978	2	united states	GPE
ftr-370	2978	3	stein	PERSON
ftr-370	2978	4	kpmg	ORG
ftr-370	2978	5	kpmg	ORG
ftr-370	2979	1	kpmg	ORG
ftr-370	2979	2	new york	GPE
ftr-370	2981	1	kpmg	ORG
ftr-370	2982	1	kpmg	ORG
ftr-370	2982	2	more than a dozen	CARDINAL
ftr-370	2982	3	multi-million dollar	MONEY
ftr-370	2983	1	412	CARDINAL
ftr-370	2983	2	florida	GPE
ftr-370	2983	3	9	CARDINAL
ftr-370	2984	1	first	ORDINAL
ftr-370	2985	1	second	ORDINAL
ftr-370	2986	1	third	ORDINAL
ftr-370	2986	2	kmpg	PERSON
ftr-370	2989	1	e.	PERSON
ftr-370	2989	2	13	CARDINAL
ftr-370	2989	3	kpmg	ORG
ftr-370	2989	4	sixth	ORDINAL
ftr-370	2990	1	united states	GPE
ftr-370	2990	2	stein	PERSON
ftr-370	2990	3	495	CARDINAL
ftr-370	2990	4	f. supp	PERSON
ftr-370	2991	1	2d 390	DATE
ftr-370	2991	2	7/16/07	CARDINAL
ftr-370	2992	1	kaplan	PERSON
ftr-370	2992	2	as to 13	CARDINAL
ftr-370	2992	3	16	CARDINAL
ftr-370	2992	4	kpmg	ORG
ftr-370	2992	5	u.s.	GPE
ftr-370	2992	6	kpmg	GPE
ftr-370	2993	1	13	CARDINAL
ftr-370	2993	2	kaplan	PERSON
ftr-370	2993	3	five	CARDINAL
ftr-370	2993	4	october 2007	DATE
ftr-370	2994	1	2008	DATE
ftr-370	2995	1	f. judge	PERSON
ftr-370	2995	2	kaplan	PERSON
ftr-370	2995	3	13	CARDINAL
ftr-370	2995	4	kpmg	ORG
ftr-370	2995	5	second	ORDINAL
ftr-370	2996	1	united states	GPE
ftr-370	2996	2	stein	PERSON
ftr-370	2996	3	541	CARDINAL
ftr-370	2996	4	130	CARDINAL
ftr-370	2996	5	2d	DATE
ftr-370	2998	1	jacobs	PERSON
ftr-370	2998	2	kaplan	PERSON
ftr-370	2998	3	kpmg	ORG
ftr-370	2998	4	sixth	ORDINAL
ftr-370	2998	5	2009	DATE
ftr-370	2998	6	413	CARDINAL
ftr-370	2998	7	kpmg	ORG
ftr-370	2999	1	thompson	ORG
ftr-370	3000	1	thompson	ORG
ftr-370	3000	2	12/12/06	DATE
ftr-370	3000	3	the justice department	ORG
ftr-370	3001	1	•	CARDINAL
ftr-370	3001	2	filip	ORG
ftr-370	3002	1	8/28/08	CARDINAL
ftr-370	3002	2	filip	ORG
ftr-370	3006	1	•	CARDINAL
ftr-370	3006	2	eric	PERSON
ftr-370	3007	1	half	CARDINAL
ftr-370	3007	2	joe	PERSON
ftr-370	3007	3	arlen specter	PERSON
ftr-370	3007	4	edwin meese iii	PERSON
ftr-370	3007	5	wall street journal	ORG
ftr-370	3007	6	1/15/09	CARDINAL
ftr-370	3008	1	jerry cohen	PERSON
ftr-370	3012	1	united states	GPE
ftr-370	3012	2	102	CARDINAL
ftr-370	3012	3	2008-7073	DATE
ftr-370	3012	4	fed	ORG
ftr-370	3013	1	11/25/08	CARDINAL
ftr-370	3014	1	irs	ORG
ftr-370	3014	2	five	CARDINAL
ftr-370	3014	3	1	CARDINAL
ftr-370	3014	4	2	CARDINAL
ftr-370	3016	1	1.752-6	CARDINAL
ftr-370	3017	1	3	CARDINAL
ftr-370	3017	2	4	CARDINAL
ftr-370	3019	1	1.701-2	MONEY
ftr-370	3019	2	5	CARDINAL
ftr-370	3021	1	1	CARDINAL
ftr-370	3023	1	414	CARDINAL
ftr-370	3023	2	florida	GPE
ftr-370	3024	1	9	CARDINAL
ftr-370	3025	1	irs	ORG
ftr-370	3025	2	6662	DATE
ftr-370	3026	1	irs	ORG
ftr-370	3027	1	hewitt	PERSON
ftr-370	3028	1	irs	ORG
ftr-370	3028	2	465	CARDINAL
ftr-370	3029	1	achieve[d	GPE
ftr-370	3030	1	irs	ORG
ftr-370	3030	2	irs	ORG
ftr-370	3033	1	irs	ORG
ftr-370	3035	1	73	CARDINAL
ftr-370	3035	2	12/22/08	CARDINAL
ftr-370	3038	1	301.6707-1	CARDINAL
ftr-370	3038	2	american	NORP
ftr-370	3038	3	2004	DATE
ftr-370	3040	1	301.6111-3(e	CARDINAL
ftr-370	3041	1	more than one	CARDINAL
ftr-370	3041	2	6111	DATE
ftr-370	3042	1	irs	ORG
ftr-370	3043	1	301.6111-3(d	CARDINAL
ftr-370	3044	1	1	CARDINAL
ftr-370	3044	2	2	CARDINAL
ftr-370	3045	1	irs	ORG
ftr-370	3045	2	2009	DATE
ftr-370	3045	3	415	CARDINAL
ftr-370	3046	1	proc	PERSON
ftr-370	3047	1	2007-21, 2007-9	DATE
ftr-370	3048	1	613	CARDINAL
ftr-370	3051	1	2008	DATE
ftr-370	3052	1	1	CARDINAL
ftr-370	3053	1	150k	DATE
ftr-370	3053	2	40%	PERCENT
ftr-370	3054	1	bergquist v. commissioner	PERSON
ftr-370	3054	2	131	CARDINAL
ftr-370	3055	1	2	CARDINAL
ftr-370	3055	2	7/22/08	CARDINAL
ftr-370	3056	1	prior to 2001	DATE
ftr-370	3056	2	the oregon health & science university hospital (ohsu	ORG
ftr-370	3057	1	ohsu	ORG
ftr-370	3057	2	the oregon health & science university hospital medical group	ORG
ftr-370	3063	1	zero	CARDINAL
ftr-370	3064	1	twenty six	CARDINAL
ftr-370	3064	2	twenty eight	CARDINAL
ftr-370	3064	3	401.79	MONEY
ftr-370	3065	1	37	MONEY
ftr-370	3065	2	35	MONEY
ftr-370	3066	1	florida	GPE
ftr-370	3067	1	9	CARDINAL
ftr-370	3067	2	5,000	MONEY
ftr-370	3068	1	150k	ORG
ftr-370	3069	1	2002	DATE
ftr-370	3071	1	the january 8, 2002	DATE
ftr-370	3071	2	ohsumg	ORG
ftr-370	3071	3	zero	CARDINAL
ftr-370	3074	1	2	CARDINAL
ftr-370	3077	1	reg-140029-07	DATE
ftr-370	3078	1	73	CARDINAL
ftr-370	3078	2	45908	DATE
ftr-370	3079	1	the treasury department	ORG
ftr-370	3081	1	american	NORP
ftr-370	3081	2	2004	DATE
ftr-370	3081	3	170(f)(11	CARDINAL
ftr-370	3081	4	12	CARDINAL
ftr-370	3081	5	2006	DATE
ftr-370	3081	6	170(f)(16	DATE
ftr-370	3081	7	17	CARDINAL
ftr-370	3082	1	•	CARDINAL
ftr-370	3084	1	1.170a-15(a	CARDINAL
ftr-370	3084	2	monthly	DATE
ftr-370	3086	1	1	CARDINAL
ftr-370	3086	2	the taxable year	DATE
ftr-370	3086	3	2	CARDINAL
ftr-370	3087	1	less than $250	MONEY
ftr-370	3087	2	less than $250	MONEY
ftr-370	3090	1	1.170a-16(c	CARDINAL
ftr-370	3090	2	2009	DATE
ftr-370	3090	3	417	CARDINAL
ftr-370	3090	4	more than $500	MONEY
ftr-370	3090	5	more than $5,000	MONEY
ftr-370	3090	6	reg	CARDINAL
ftr-370	3091	1	1.170a-13(f	CARDINAL
ftr-370	3093	1	more than $5,000	MONEY
ftr-370	3093	2	more than $500,000	MONEY
ftr-370	3095	1	1.170a-13(f	CARDINAL
ftr-370	3099	1	1.170a-17(b)(1	CARDINAL
ftr-370	3100	1	•	CARDINAL
ftr-370	3102	1	1.170a-17(a	CARDINAL
ftr-370	3104	1	1989	DATE
ftr-370	3104	2	10173	DATE
ftr-370	3104	3	103	CARDINAL
ftr-370	3105	1	183	CARDINAL
ftr-370	3105	2	12	CARDINAL
ftr-370	3106	1	3331-3351	DATE
ftr-370	3109	1	section 6695a	LAW
ftr-370	3110	1	treasury	ORG
ftr-370	3110	2	the internal revenue service	ORG
ftr-370	3110	3	31	CARDINAL
ftr-370	3111	1	section 330(c	LAW
ftr-370	3112	1	1	CARDINAL
ftr-370	3112	2	2	CARDINAL
ftr-370	3113	1	170(f)(11)(a)(ii	CARDINAL
ftr-370	3113	2	3	CARDINAL
ftr-370	3115	1	1.170a-16(d)(2	CARDINAL
ftr-370	3115	2	4	CARDINAL
ftr-370	3116	1	•	CARDINAL
ftr-370	3118	1	1.170a-17(b	CARDINAL
ftr-370	3119	1	prop	NORP
ftr-370	3121	1	1.170a-16(f)(6	CARDINAL
ftr-370	3121	2	1	CARDINAL
ftr-370	3121	3	2	CARDINAL
ftr-370	3122	1	418	CARDINAL
ftr-370	3122	2	florida	GPE
ftr-370	3123	1	9	CARDINAL
ftr-370	3123	2	•	CARDINAL
ftr-370	3125	1	170(f)(16	DATE
ftr-370	3127	1	3	CARDINAL
ftr-370	3127	2	america	GPE
ftr-370	3128	1	2008	DATE
ftr-370	3128	2	2009	DATE
ftr-370	3129	1	section 170(b)(1)(e	LAW
ftr-370	3129	2	50 percent	PERCENT
ftr-370	3130	1	up to 100 percent	PERCENT
ftr-370	3131	1	100 percent	PERCENT
ftr-370	3132	1	up to 15 years	DATE
ftr-370	3133	1	4	CARDINAL
ftr-370	3134	1	2008	DATE
ftr-370	3134	2	2009	DATE
ftr-370	3134	3	1	CARDINAL
ftr-370	3134	4	one-half	CARDINAL
ftr-370	3134	5	one half	CARDINAL
ftr-370	3134	6	2	CARDINAL
ftr-370	3134	7	two	CARDINAL
ftr-370	3134	8	twelfth	ORDINAL
ftr-370	3135	1	more than two years old	DATE
ftr-370	3137	1	5	CARDINAL
ftr-370	3137	2	131	CARDINAL
ftr-370	3139	1	10	CARDINAL
ftr-370	3139	2	10/30/08	CARDINAL
ftr-370	3140	1	halpern	PERSON
ftr-370	3142	1	new orleans	GPE
ftr-370	3144	1	2009	DATE
ftr-370	3144	2	419 6	DATE
ftr-370	3144	3	irs	ORG
ftr-370	3144	4	scientologists	NORP
ftr-370	3145	1	sklar v. commissioner	PERSON
ftr-370	3145	2	549	CARDINAL
ftr-370	3145	3	1252	CARDINAL
ftr-370	3145	4	9th	ORDINAL
ftr-370	3146	1	12/12/08	TIME
ftr-370	3147	1	ninth	ORDINAL
ftr-370	3147	2	years	DATE
ftr-370	3147	3	282	CARDINAL
ftr-370	3147	4	610	CARDINAL
ftr-370	3147	5	9th	ORDINAL
ftr-370	3147	6	2002	DATE
ftr-370	3147	7	jewish	NORP
ftr-370	3148	1	the church of scientology	ORG
ftr-370	3149	1	the supreme court	ORG
ftr-370	3149	2	the church of scientology	ORG
ftr-370	3149	3	490	CARDINAL
ftr-370	3149	4	u.s.	GPE
ftr-370	3149	5	1989	DATE
ftr-370	3149	6	irs	ORG
ftr-370	3149	7	80 percent	PERCENT
ftr-370	3150	1	•	CARDINAL
ftr-370	3152	1	•	CARDINAL
ftr-370	3152	2	1993	DATE
ftr-370	3152	3	6115	DATE
ftr-370	3155	1	•	CARDINAL
ftr-370	3155	2	irs	ORG
ftr-370	3156	1	first	ORDINAL
ftr-370	3158	1	the church of scientology	ORG
ftr-370	3159	1	irs	ORG
ftr-370	3159	2	scientologists	NORP
ftr-370	3160	1	420	CARDINAL
ftr-370	3160	2	florida	GPE
ftr-370	3161	1	9	CARDINAL
ftr-370	3161	2	1	CARDINAL
ftr-370	3163	1	2007	DATE
ftr-370	3163	2	8246	DATE
ftr-370	3163	3	§§ 6694	ORG
ftr-370	3163	4	7701	CARDINAL
ftr-370	3163	5	6694	DATE
ftr-370	3166	1	250	MONEY
ftr-370	3166	2	1,000	MONEY
ftr-370	3166	3	50 percent	PERCENT
ftr-370	3167	1	1,000	MONEY
ftr-370	3167	2	5,000	MONEY
ftr-370	3167	3	50 percent	PERCENT
ftr-370	3169	1	5/25/07	CARDINAL
ftr-370	3170	1	a.	PERSON
ftr-370	3170	2	2007	DATE
ftr-370	3171	1	2007-54	DATE
ftr-370	3171	2	2007-27	DATE
ftr-370	3171	3	12	CARDINAL
ftr-370	3171	4	6/11/07	CARDINAL
ftr-370	3172	1	12/31/07	CARDINAL
ftr-370	3172	2	1/15/08	CARDINAL
ftr-370	3172	3	1/31/08	CARDINAL
ftr-370	3173	1	irs	ORG
ftr-370	3173	2	6694(b	CARDINAL
ftr-370	3174	1	b.	PERSON
ftr-370	3174	2	230	CARDINAL
ftr-370	3175	1	reg-138637-07	DATE
ftr-370	3175	2	the internal revenue service	ORG
ftr-370	3175	3	72	CARDINAL
ftr-370	3175	4	54621	CARDINAL
ftr-370	3175	5	9/26/07	CARDINAL
ftr-370	3176	1	230	CARDINAL
ftr-370	3176	2	10.34	CARDINAL
ftr-370	3176	3	6694	DATE
ftr-370	3176	4	2007	DATE
ftr-370	3177	1	deborah butler	PERSON
ftr-370	3177	2	irs	ORG
ftr-370	3177	3	first	ORDINAL
ftr-370	3177	4	6694	DATE
ftr-370	3177	5	6694	DATE
ftr-370	3177	6	230	CARDINAL
ftr-370	3178	1	three	CARDINAL
ftr-370	3178	2	2007-54	DATE
ftr-370	3179	1	2009	DATE
ftr-370	3179	2	421	CARDINAL
ftr-370	3179	3	1	CARDINAL
ftr-370	3179	4	2007	DATE
ftr-370	3180	1	2008-11, 2008-3	DATE
ftr-370	3181	1	279	CARDINAL
ftr-370	3181	2	1/2/08	CARDINAL
ftr-370	3182	1	1/1/08	CARDINAL
ftr-370	3182	2	6694	DATE
ftr-370	3183	1	2	CARDINAL
ftr-370	3184	1	2008-12, 2008-3	DATE
ftr-370	3184	2	280	CARDINAL
ftr-370	3184	3	1/2/08	CARDINAL
ftr-370	3186	1	3	CARDINAL
ftr-370	3187	1	2008-13, 2008-3	DATE
ftr-370	3188	1	282	CARDINAL
ftr-370	3188	2	1/2/08	CARDINAL
ftr-370	3189	1	2007	DATE
ftr-370	3190	1	6694	DATE
ftr-370	3191	1	2008	DATE
ftr-370	3192	1	reg-129243-07	DATE
ftr-370	3192	2	6694	DATE
ftr-370	3192	3	6695	DATE
ftr-370	3193	1	73	CARDINAL
ftr-370	3193	2	34560	CARDINAL
ftr-370	3193	3	6/17/08	CARDINAL
ftr-370	3194	1	6694	DATE
ftr-370	3194	2	6695	DATE
ftr-370	3194	3	6107	DATE
ftr-370	3194	4	6109	DATE
ftr-370	3194	5	6696	DATE
ftr-370	3194	6	7701(a)(36	CARDINAL
ftr-370	3194	7	8246	DATE
ftr-370	3194	8	2007	DATE
ftr-370	3195	1	greater than 50 percent	PERCENT
ftr-370	3202	1	1.6694-2(b)(6	TIME
ftr-370	3207	1	1.6694-2	CARDINAL
ftr-370	3208	1	irs	ORG
ftr-370	3209	1	•	CARDINAL
ftr-370	3210	1	2008-13	DATE
ftr-370	3211	1	422	CARDINAL
ftr-370	3211	2	florida	GPE
ftr-370	3212	1	9	CARDINAL
ftr-370	3212	2	•	CARDINAL
ftr-370	3212	3	6694	DATE
ftr-370	3212	4	one	CARDINAL
ftr-370	3212	5	five	CARDINAL
ftr-370	3215	1	1.6694-2(c)(3)(i	CARDINAL
ftr-370	3216	1	1	CARDINAL
ftr-370	3216	2	8275	DATE
ftr-370	3216	3	annual	DATE
ftr-370	3217	1	2008-14, 2008-7	DATE
ftr-370	3219	1	2	CARDINAL
ftr-370	3222	1	1.66624(d	DATE
ftr-370	3223	1	3	CARDINAL
ftr-370	3223	2	6662	DATE
ftr-370	3224	1	4	CARDINAL
ftr-370	3224	2	6662a	CARDINAL
ftr-370	3225	1	5	CARDINAL
ftr-370	3225	2	6662(b)(2	CARDINAL
ftr-370	3225	3	6662	DATE
ftr-370	3226	1	fifth	ORDINAL
ftr-370	3227	1	2	CARDINAL
ftr-370	3227	2	5	CARDINAL
ftr-370	3228	1	•	CARDINAL
ftr-370	3230	1	301.7701-15(b)(2	CARDINAL
ftr-370	3230	2	one	CARDINAL
ftr-370	3230	3	three	CARDINAL
ftr-370	3233	1	1.6694-2(c)(3)(ii	CARDINAL
ftr-370	3234	1	1	CARDINAL
ftr-370	3234	2	8275	DATE
ftr-370	3234	3	2009	DATE
ftr-370	3234	4	423	CARDINAL
ftr-370	3235	1	2	CARDINAL
ftr-370	3235	2	6662	DATE
ftr-370	3236	1	3	CARDINAL
ftr-370	3240	1	1.6694-2(c)(3)(iii	TIME
ftr-370	3242	1	•	CARDINAL
ftr-370	3245	1	301.7701-15(b)(1	CARDINAL
ftr-370	3249	1	301.7701-15(b)(2	CARDINAL
ftr-370	3249	2	3	CARDINAL
ftr-370	3253	1	301.770115(b)(3	CARDINAL
ftr-370	3254	1	less than (1	CARDINAL
ftr-370	3254	2	10,000	MONEY
ftr-370	3254	3	2	CARDINAL
ftr-370	3254	4	less than $400,000	MONEY
ftr-370	3254	5	less than 20 percent	PERCENT
ftr-370	3256	1	301.7701	CARDINAL
ftr-370	3257	1	•	CARDINAL
ftr-370	3257	2	up your hours	TIME
ftr-370	3257	3	the minute	TIME
ftr-370	3258	1	less than 5 percent	PERCENT
ftr-370	3261	1	301.770115(b)(2	CARDINAL
ftr-370	3262	1	6694	DATE
ftr-370	3265	1	1.6694-2(d	CARDINAL
ftr-370	3266	1	424	CARDINAL
ftr-370	3266	2	florida	GPE
ftr-370	3267	1	9	CARDINAL
ftr-370	3267	2	one	CARDINAL
ftr-370	3270	1	1.6694-2(d)(6	DATE
ftr-370	3273	1	irs	ORG
ftr-370	3276	1	1.6694-2(b)(1	MONEY
ftr-370	3278	1	1.6694-1(e	CARDINAL
ftr-370	3283	1	1.6694-2(b)(2	CARDINAL
ftr-370	3284	1	•	CARDINAL
ftr-370	3284	2	6694	DATE
ftr-370	3285	1	1.6694-3(c)(2	CARDINAL
ftr-370	3289	1	1.6694-3(c)(3	DATE
ftr-370	3290	1	•	CARDINAL
ftr-370	3291	1	one	CARDINAL
ftr-370	3291	2	one	CARDINAL
ftr-370	3297	1	2009	DATE
ftr-370	3297	2	425 2008	DATE
ftr-370	3297	3	506	CARDINAL
ftr-370	3297	4	6694	DATE
ftr-370	3301	1	5/22/07	CARDINAL
ftr-370	3301	2	years ending after 10/3/08	DATE
ftr-370	3302	1	2009-5	DATE
ftr-370	3302	2	2009-3	DATE
ftr-370	3303	1	309	CARDINAL
ftr-370	3303	2	2008-13, 2008-3	DATE
ftr-370	3304	1	282	CARDINAL
ftr-370	3305	1	2008	DATE
ftr-370	3306	1	•	CARDINAL
ftr-370	3307	1	1.6662-4	CARDINAL
ftr-370	3307	2	2	CARDINAL
ftr-370	3307	3	section 6694(a	LAW
ftr-370	3308	1	section 6694(a	LAW
ftr-370	3308	2	section 6662(d)(2)(c)(ii	LAW
ftr-370	3308	3	section 6694	LAW
ftr-370	3308	4	2	CARDINAL
ftr-370	3309	1	section 6662(d	LAW
ftr-370	3309	2	§ 1.66624(f	ORG
ftr-370	3309	3	section 6662(d)(2)(c	DATE
ftr-370	3311	1	426	CARDINAL
ftr-370	3311	2	florida	GPE
ftr-370	3312	1	9	CARDINAL
ftr-370	3312	2	section 6662	DATE
ftr-370	3312	3	2	CARDINAL
ftr-370	3312	4	section 6694	LAW
ftr-370	3312	5	2	CARDINAL
ftr-370	3315	1	section 6662a	DATE
ftr-370	3316	1	•	CARDINAL
ftr-370	3317	1	may 25, 2007	DATE
ftr-370	3318	1	section 6662(d)(2)(c)(ii	LAW
ftr-370	3318	2	years ending after the 2008 act’s	DATE
ftr-370	3318	3	october 3, 2008	DATE
ftr-370	3319	1	g.	PERSON
ftr-370	3319	2	irs	ORG
ftr-370	3319	3	treasury	ORG
ftr-370	3320	1	t.d	PERSON
ftr-370	3320	2	9436	DATE
ftr-370	3320	3	6694	DATE
ftr-370	3320	4	6695	DATE
ftr-370	3320	5	73	CARDINAL
ftr-370	3320	6	78430	DATE
ftr-370	3320	7	12/22/08	CARDINAL
ftr-370	3321	1	2008	DATE
ftr-370	3321	2	one	CARDINAL
ftr-370	3322	1	2009	DATE
ftr-370	3322	2	427 •	CARDINAL
ftr-370	3324	1	irs	ORG
ftr-370	3327	1	•	CARDINAL
ftr-370	3329	1	•	CARDINAL
ftr-370	3330	1	nonsigning	PERSON
ftr-370	3331	1	•	CARDINAL
ftr-370	3331	2	5-percent	PERCENT
ftr-370	3332	1	5-percent	PERCENT
ftr-370	3333	1	1	CARDINAL
ftr-370	3333	2	proc	PERSON
ftr-370	3334	1	2009-11	DATE
ftr-370	3334	2	2009-3	DATE
ftr-370	3335	1	313	CARDINAL
ftr-370	3335	2	12/15/08	CARDINAL
ftr-370	3337	1	1/1/09	DATE
ftr-370	3337	2	2008-12	DATE
ftr-370	3337	3	2008-46	DATE
ftr-370	3337	4	2008-13	DATE
ftr-370	3338	1	2	CARDINAL
ftr-370	3339	1	december 31, 2008	DATE
ftr-370	3339	2	2008	DATE
ftr-370	3339	3	135	MONEY
ftr-370	3339	4	100 percent	PERCENT
ftr-370	3340	1	3.	CARDINAL
ftr-370	3341	1	one year	DATE
ftr-370	3341	2	five years	DATE
ftr-370	3341	3	10,000	MONEY
ftr-370	3342	1	united states	ORG
ftr-370	3342	2	taylor	PERSON
ftr-370	3342	3	499	CARDINAL
ftr-370	3342	4	94	CARDINAL
ftr-370	3343	1	8/17/07	CARDINAL
ftr-370	3344	1	first	ORDINAL
ftr-370	3344	2	one year in a half	DATE
ftr-370	3344	3	five years	DATE
ftr-370	3344	4	10,000	MONEY
ftr-370	3345	1	428	CARDINAL
ftr-370	3345	2	florida	GPE
ftr-370	3345	3	9	CARDINAL
ftr-370	3345	4	sixteen	CARDINAL
ftr-370	3345	5	9,000	MONEY
ftr-370	3345	6	16,000	MONEY
ftr-370	3345	7	irs	ORG
ftr-370	3348	1	a.	PERSON
ftr-370	3349	1	taylor v. united states	PERSON
ftr-370	3349	2	128	CARDINAL
ftr-370	3349	3	s. ct.	PERSON
ftr-370	3349	4	8783	DATE
ftr-370	3349	5	1/7/08	DATE
ftr-370	3350	1	the supreme court	ORG
ftr-370	3350	2	first	ORDINAL
ftr-370	3350	3	gall v. united states	ORG
ftr-370	3350	4	128	CARDINAL
ftr-370	3350	5	s. ct	PERSON
ftr-370	3351	1	586	CARDINAL
ftr-370	3351	2	2007	DATE
ftr-370	3352	1	4	CARDINAL
ftr-370	3352	2	déjà vu	PERSON
ftr-370	3352	3	united states v. carlson	PERSON
ftr-370	3352	4	498	CARDINAL
ftr-370	3352	5	761	CARDINAL
ftr-370	3352	6	8th	ORDINAL
ftr-370	3353	1	7202	DATE
ftr-370	3355	1	5	CARDINAL
ftr-370	3355	2	three	CARDINAL
ftr-370	3356	1	united states	ORG
ftr-370	3356	2	tomko	ORG
ftr-370	3356	3	498	CARDINAL
ftr-370	3356	4	157	CARDINAL
ftr-370	3356	5	3d	CARDINAL
ftr-370	3357	1	one year	DATE
ftr-370	3357	2	250,000	MONEY
ftr-370	3357	3	three years	DATE
ftr-370	3357	4	250 hours	TIME
ftr-370	3357	5	228,557	MONEY
ftr-370	3359	1	a.	PERSON
ftr-370	3360	1	second	ORDINAL
ftr-370	3361	1	513	CARDINAL
ftr-370	3361	2	360	CARDINAL
ftr-370	3361	3	3d	CARDINAL
ftr-370	3362	1	1/17/08	CARDINAL
ftr-370	3362	2	en banc	ORG
ftr-370	3362	3	538	CARDINAL
ftr-370	3362	4	644	CARDINAL
ftr-370	3362	5	3d	CARDINAL
ftr-370	3362	6	8/19/08	CARDINAL
ftr-370	3363	1	6	CARDINAL
ftr-370	3364	1	u.s.	GPE
ftr-370	3364	2	rhode island	GPE
ftr-370	3365	1	justice department news	ORG
ftr-370	3365	2	9/8/05	CARDINAL
ftr-370	3365	3	richard hatch	PERSON
ftr-370	3365	4	about $1,037,000 dollars	MONEY
ftr-370	3365	5	about $391,000	MONEY
ftr-370	3366	1	1/25/06, 2006	DATE
ftr-370	3366	2	17	CARDINAL
ftr-370	3368	1	united states v. hatch	ORG
ftr-370	3368	2	514	CARDINAL
ftr-370	3368	3	145	CARDINAL
ftr-370	3368	4	1st	ORDINAL
ftr-370	3368	5	2/1/08	TIME
ftr-370	3368	6	129	CARDINAL
ftr-370	3368	7	s. ct	PERSON
ftr-370	3368	8	103	CARDINAL
ftr-370	3368	9	10/6/08	CARDINAL
ftr-370	3369	1	first	ORDINAL
ftr-370	3369	2	campbell	PERSON
ftr-370	3369	3	2009	DATE
ftr-370	3369	4	429	CARDINAL
ftr-370	3369	5	richard hatch	PERSON
ftr-370	3369	6	three	CARDINAL
ftr-370	3369	7	§§ 7201	ORG
ftr-370	3369	8	51 months	DATE
ftr-370	3373	1	7	CARDINAL
ftr-370	3374	1	justice souter	ORG
ftr-370	3375	1	boulware v. united states	PERSON
ftr-370	3375	2	128	CARDINAL
ftr-370	3375	3	s. ct.	PERSON
ftr-370	3376	1	1168	CARDINAL
ftr-370	3376	2	3/3/08	CARDINAL
ftr-370	3376	3	9	CARDINAL
ftr-370	3377	1	michael boulware	PERSON
ftr-370	3377	2	nine	CARDINAL
ftr-370	3377	3	hawaiian	NORP
ftr-370	3378	1	the supreme court	ORG
ftr-370	3379	1	boulware	PERSON
ftr-370	3379	2	millions of dollars	MONEY
ftr-370	3380	1	hie	ORG
ftr-370	3380	2	tonga	GPE
ftr-370	3380	3	hong kong	GPE
ftr-370	3382	1	boulware	PERSON
ftr-370	3382	2	hie	ORG
ftr-370	3382	3	years	DATE
ftr-370	3382	4	316	CARDINAL
ftr-370	3383	1	boulware	PERSON
ftr-370	3384	1	ninth	ORDINAL
ftr-370	3384	2	united states	GPE
ftr-370	3384	3	miller	ORG
ftr-370	3384	4	545 f.2d	MONEY
ftr-370	3384	5	1204	DATE
ftr-370	3384	6	9th	ORDINAL
ftr-370	3384	7	1976	DATE
ftr-370	3385	1	the supreme court	ORG
ftr-370	3386	1	430	CARDINAL
ftr-370	3386	2	florida	GPE
ftr-370	3387	1	9	CARDINAL
ftr-370	3388	1	miller	PERSON
ftr-370	3388	2	§§ 301	ORG
ftr-370	3390	1	•	CARDINAL
ftr-370	3391	1	ninth	ORDINAL
ftr-370	3391	2	miller	ORG
ftr-370	3391	3	470	CARDINAL
ftr-370	3391	4	934	CARDINAL
ftr-370	3393	1	•	CARDINAL
ftr-370	3393	2	49	CARDINAL
ftr-370	3394	1	l. rev	PERSON
ftr-370	3394	2	859	CARDINAL
ftr-370	3394	3	1982	DATE
ftr-370	3395	1	•	CARDINAL
ftr-370	3395	2	2009	DATE
ftr-370	3395	3	431	CARDINAL
ftr-370	3395	4	§§ 301	EVENT
ftr-370	3395	5	316	CARDINAL
ftr-370	3396	1	8	CARDINAL
ftr-370	3396	2	46 months	DATE
ftr-370	3397	1	united states	GPE
ftr-370	3397	2	miller	ORG
ftr-370	3397	3	520	CARDINAL
ftr-370	3397	4	504	CARDINAL
ftr-370	3397	5	5th	ORDINAL
ftr-370	3398	1	3/18/08	CARDINAL
ftr-370	3398	2	129	CARDINAL
ftr-370	3398	3	s. ct.	PERSON
ftr-370	3398	4	185	CARDINAL
ftr-370	3398	5	10/6/08	CARDINAL
ftr-370	3399	1	fifth	ORDINAL
ftr-370	3399	2	higginbotham	PERSON
ftr-370	3399	3	7201	DATE
ftr-370	3400	1	over $2 million	MONEY
ftr-370	3401	1	over $1 million	MONEY
ftr-370	3401	2	7,500	MONEY
ftr-370	3402	1	$1 million	MONEY
ftr-370	3402	2	$1 million	MONEY
ftr-370	3404	1	9	CARDINAL
ftr-370	3406	1	united states	GPE
ftr-370	3406	2	easterday	DATE
ftr-370	3406	3	539	CARDINAL
ftr-370	3406	4	1176	CARDINAL
ftr-370	3406	5	9th	ORDINAL
ftr-370	3407	1	8/22/08	CARDINAL
ftr-370	3408	1	7202	DATE
ftr-370	3410	1	ninth	ORDINAL
ftr-370	3410	2	united states	GPE
ftr-370	3410	3	521	CARDINAL
ftr-370	3410	4	329	CARDINAL
ftr-370	3410	5	9th	ORDINAL
ftr-370	3411	1	1975	DATE
ftr-370	3411	2	supreme court	ORG
ftr-370	3411	3	united states	GPE
ftr-370	3411	4	pomponio	PERSON
ftr-370	3411	5	429	CARDINAL
ftr-370	3411	6	10 (1976	DATE
ftr-370	3414	1	10	CARDINAL
ftr-370	3415	1	steven n.s.	PERSON
ftr-370	3415	2	cheung, inc.	ORG
ftr-370	3416	1	v. united states	GPE
ftr-370	3416	2	545	CARDINAL
ftr-370	3416	3	695	CARDINAL
ftr-370	3416	4	9th	ORDINAL
ftr-370	3417	1	9/23/08	CARDINAL
ftr-370	3418	1	half	CARDINAL
ftr-370	3418	2	2	CARDINAL
ftr-370	3418	3	432	CARDINAL
ftr-370	3418	4	florida	GPE
ftr-370	3419	1	9	CARDINAL
ftr-370	3419	2	10,000	MONEY
ftr-370	3420	1	ninth	ORDINAL
ftr-370	3420	2	6621(a)(1	CARDINAL
ftr-370	3421	1	11	CARDINAL
ftr-370	3421	2	williams v. commissioner	PERSON
ftr-370	3421	3	131	CARDINAL
ftr-370	3422	1	6	CARDINAL
ftr-370	3422	2	10/2/08	CARDINAL
ftr-370	3423	1	irs	ORG
ftr-370	3423	2	irs	ORG
ftr-370	3424	1	under 31	DATE
ftr-370	3425	1	under 31	DATE
ftr-370	3426	1	31	CARDINAL
ftr-370	3428	1	12	CARDINAL
ftr-370	3429	1	irs	ORG
ftr-370	3429	2	over $200,000	MONEY
ftr-370	3429	3	holmes	PERSON
ftr-370	3429	4	500	MONEY
ftr-370	3430	1	barrow v. commissioner	PERSON
ftr-370	3430	2	t.c.	PERSON
ftr-370	3431	1	2008264	CARDINAL
ftr-370	3431	2	11/25/08	CARDINAL
ftr-370	3432	1	irs	ORG
ftr-370	3432	2	more than three years	DATE
ftr-370	3433	1	years 1985, 1987	DATE
ftr-370	3433	2	1988	DATE
ftr-370	3434	1	barrow	ORG
ftr-370	3434	2	two	CARDINAL
ftr-370	3435	1	barrow	ORG
ftr-370	3436	1	barrow	ORG
ftr-370	3437	1	holmes	PERSON
ftr-370	3437	2	two	CARDINAL
ftr-370	3437	3	barrow	ORG
ftr-370	3438	1	2009	DATE
ftr-370	3438	2	433	CARDINAL
ftr-370	3439	1	holmes	PERSON
ftr-370	3439	2	barrow	ORG
ftr-370	3439	3	1987	DATE
ftr-370	3439	4	1988	DATE
ftr-370	3440	1	holmes “	PERSON
ftr-370	3440	2	estimate[d	CARDINAL
ftr-370	3440	3	500	MONEY
ftr-370	3440	4	1987	DATE
ftr-370	3440	5	1988	DATE
ftr-370	3441	1	1984	DATE
ftr-370	3441	2	1986	DATE
ftr-370	3441	3	1988	DATE
ftr-370	3441	4	1989	DATE
ftr-370	3441	5	those years	DATE
ftr-370	3442	1	1	CARDINAL
ftr-370	3443	1	irs	ORG
ftr-370	3444	1	united states v. cleckler	ORG
ftr-370	3444	2	265	CARDINAL
ftr-370	3445	1	850	CARDINAL
ftr-370	3446	1	128	CARDINAL
ftr-370	3446	2	s. ct	PERSON
ftr-370	3446	3	2976	CARDINAL
ftr-370	3446	4	6/23/08	CARDINAL
ftr-370	3447	1	11th	ORDINAL
ftr-370	3448	1	2/19/08	CARDINAL
ftr-370	3449	1	irs	ORG
ftr-370	3450	1	one	CARDINAL
ftr-370	3451	1	irs	ORG
ftr-370	3452	1	irs	ORG
ftr-370	3454	1	2	CARDINAL
ftr-370	3454	2	7525	DATE
ftr-370	3455	1	valero energy corp.	ORG
ftr-370	3456	1	v. united states	GPE
ftr-370	3456	2	100	CARDINAL
ftr-370	3456	3	2007-6473	DATE
ftr-370	3456	4	n.d.	GPE
ftr-370	3457	1	valero	ORG
ftr-370	3457	2	irs	ORG
ftr-370	3457	3	valero	ORG
ftr-370	3457	4	arthur andersen	PERSON
ftr-370	3458	1	kennelly	ORG
ftr-370	3458	2	valero	ORG
ftr-370	3460	1	valero confuse[d	WORK_OF_ART
ftr-370	3460	2	434	CARDINAL
ftr-370	3460	3	florida	GPE
ftr-370	3461	1	9	CARDINAL
ftr-370	3462	1	valero	ORG
ftr-370	3462	2	arthur andersen	PERSON
ftr-370	3462	3	irs	ORG
ftr-370	3462	4	arthur andersen	PERSON
ftr-370	3462	5	valero	ORG
ftr-370	3463	1	seventh	ORDINAL
ftr-370	3464	1	logan v. commercial union ins. co.	ORG
ftr-370	3464	2	96	CARDINAL
ftr-370	3464	3	971	CARDINAL
ftr-370	3464	4	976–77	CARDINAL
ftr-370	3464	5	7th	ORDINAL
ftr-370	3464	6	1996	DATE
ftr-370	3466	1	7525	DATE
ftr-370	3467	1	two	CARDINAL
ftr-370	3468	1	first	ORDINAL
ftr-370	3468	2	arthur andersen	PERSON
ftr-370	3469	1	second	ORDINAL
ftr-370	3471	1	seventh	ORDINAL
ftr-370	3471	2	united states	GPE
ftr-370	3471	3	bdo seidman	PERSON
ftr-370	3471	4	llp	ORG
ftr-370	3471	5	492	CARDINAL
ftr-370	3471	6	806	CARDINAL
ftr-370	3471	7	7th	ORDINAL
ftr-370	3471	8	6/2/07	TIME
ftr-370	3471	9	a. valero energy corp.	PERSON
ftr-370	3472	1	v. united states	GPE
ftr-370	3472	2	102	CARDINAL
ftr-370	3472	3	2008-5916	DATE
ftr-370	3472	4	n.d.	GPE
ftr-370	3472	5	8/1/08	TIME
ftr-370	3472	6	102	CARDINAL
ftr-370	3472	7	2008-5929	DATE
ftr-370	3472	8	n.d.	GPE
ftr-370	3473	1	8/26/08	CARDINAL
ftr-370	3474	1	irs	ORG
ftr-370	3474	2	valero	ORG
ftr-370	3474	3	arthur andersen	PERSON
ftr-370	3474	4	llp	ORG
ftr-370	3474	5	kennelly	PERSON
ftr-370	3476	1	3	CARDINAL
ftr-370	3477	1	regions financial corp.	ORG
ftr-370	3478	1	v. united states	GPE
ftr-370	3479	1	101	CARDINAL
ftr-370	3479	2	n.d. ala	GPE
ftr-370	3480	1	5/8/08	CARDINAL
ftr-370	3480	2	12/30/08	DATE
ftr-370	3480	3	irs	ORG
ftr-370	3481	1	the eleventh circuit	ORG
ftr-370	3481	2	fifth	ORDINAL
ftr-370	3482	1	united states	GPE
ftr-370	3482	2	textron	ORG
ftr-370	3482	3	507	CARDINAL
ftr-370	3482	4	f. supp	PERSON
ftr-370	3483	1	2d 138	DATE
ftr-370	3483	2	d. r.i	PERSON
ftr-370	3483	3	2007	DATE
ftr-370	3484	1	2009	DATE
ftr-370	3484	2	435	CARDINAL
ftr-370	3486	1	alston & bird	ORG
ftr-370	3490	1	4.	CARDINAL
ftr-370	3490	2	t.d	PERSON
ftr-370	3490	3	9395	DATE
ftr-370	3490	4	third	ORDINAL
ftr-370	3490	5	john doe	PERSON
ftr-370	3490	6	third	ORDINAL
ftr-370	3490	7	73	CARDINAL
ftr-370	3490	8	23342	DATE
ftr-370	3490	9	4/30/08	CARDINAL
ftr-370	3491	1	treasury	ORG
ftr-370	3492	1	301.7603-1	CARDINAL
ftr-370	3492	2	301.7603	CARDINAL
ftr-370	3492	3	301.7609-1	CARDINAL
ftr-370	3492	4	third	ORDINAL
ftr-370	3492	5	third	ORDINAL
ftr-370	3492	6	third	ORDINAL
ftr-370	3492	7	six months	DATE
ftr-370	3493	1	5	CARDINAL
ftr-370	3493	2	irs	ORG
ftr-370	3494	1	2008	DATE
ftr-370	3494	2	6103(i)(3	CARDINAL
ftr-370	3495	1	6	CARDINAL
ftr-370	3495	2	the justice department	ORG
ftr-370	3496	1	khan v. united states	ORG
ftr-370	3496	2	548	CARDINAL
ftr-370	3496	3	549	CARDINAL
ftr-370	3496	4	7th	ORDINAL
ftr-370	3497	1	11/20/08	CARDINAL
ftr-370	3498	1	reg	CARDINAL
ftr-370	3499	1	301.7602-1(c)(1	CARDINAL
ftr-370	3499	2	irs	ORG
ftr-370	3500	1	third	ORDINAL
ftr-370	3501	1	436	CARDINAL
ftr-370	3502	1	florida	GPE
ftr-370	3503	1	9	CARDINAL
ftr-370	3503	2	2008	DATE
ftr-370	3504	1	d.	NORP
ftr-370	3504	2	2008	DATE
ftr-370	3505	1	e. statute	PERSON
ftr-370	3505	2	1	CARDINAL
ftr-370	3506	1	bova v. united states	PERSON
ftr-370	3506	2	80	CARDINAL
ftr-370	3508	1	449	CARDINAL
ftr-370	3508	2	2/13/08	CARDINAL
ftr-370	3509	1	section 6511(h	LAW
ftr-370	3510	1	firestone	ORG
ftr-370	3511	1	2	CARDINAL
ftr-370	3512	1	united states	ORG
ftr-370	3513	1	clintwood elkhorn mining co.	ORG
ftr-370	3513	2	128	CARDINAL
ftr-370	3513	3	s. ct	PERSON
ftr-370	3513	4	1511	CARDINAL
ftr-370	3513	5	4/15/08	CARDINAL
ftr-370	3514	1	fuel corp.	ORG
ftr-370	3514	2	v. united states	GPE
ftr-370	3514	3	33	CARDINAL
ftr-370	3514	4	f. supp	PERSON
ftr-370	3515	1	2d 466	CARDINAL
ftr-370	3515	2	1998	DATE
ftr-370	3515	3	irs	ORG
ftr-370	3516	1	2000-28	DATE
ftr-370	3517	1	1997 through 1999	DATE
ftr-370	3517	2	irs	ORG
ftr-370	3518	1	between 1994 and 1996	DATE
ftr-370	3518	2	irs	ORG
ftr-370	3518	3	6511	DATE
ftr-370	3519	1	justice roberts	PERSON
ftr-370	3519	2	the supreme court	ORG
ftr-370	3519	3	six year	DATE
ftr-370	3519	4	28	CARDINAL
ftr-370	3519	5	s. c. § 1491(a)(1	ORG
ftr-370	3520	1	3	CARDINAL
ftr-370	3521	1	nemitz v. commissioner	PERSON
ftr-370	3521	2	130 t.c	QUANTITY
ftr-370	3522	1	9	CARDINAL
ftr-370	3522	2	5/15/08	CARDINAL
ftr-370	3523	1	cohen	PERSON
ftr-370	3523	2	2009	DATE
ftr-370	3523	3	437	CARDINAL
ftr-370	3524	1	the taxable year	DATE
ftr-370	3528	1	172	CARDINAL
ftr-370	3528	2	4	CARDINAL
ftr-370	3528	3	nol	PERSON
ftr-370	3528	4	the year	DATE
ftr-370	3529	1	barrick resources (usa), inc.	ORG
ftr-370	3529	2	v. united states	GPE
ftr-370	3529	3	529	CARDINAL
ftr-370	3529	4	1252	CARDINAL
ftr-370	3529	5	10th	ORDINAL
ftr-370	3530	1	6/20/08	CARDINAL
ftr-370	3531	1	2001	DATE
ftr-370	3531	2	1994	DATE
ftr-370	3531	3	1995	DATE
ftr-370	3531	4	1997	DATE
ftr-370	3532	1	2002	DATE
ftr-370	3532	2	2003	DATE
ftr-370	3532	3	1997	DATE
ftr-370	3532	4	ten-year	DATE
ftr-370	3532	5	1991	DATE
ftr-370	3532	6	1992	DATE
ftr-370	3532	7	year	DATE
ftr-370	3532	8	2003	DATE
ftr-370	3532	9	1997	DATE
ftr-370	3532	10	1998	DATE
ftr-370	3532	11	1991	DATE
ftr-370	3533	1	1991	DATE
ftr-370	3533	2	1992	DATE
ftr-370	3533	3	1997	DATE
ftr-370	3533	4	1998	DATE
ftr-370	3533	5	1994	DATE
ftr-370	3533	6	1995	DATE
ftr-370	3533	7	1997	DATE
ftr-370	3534	1	5	CARDINAL
ftr-370	3534	2	section 6511(d)(8	LAW
ftr-370	3534	3	2008	DATE
ftr-370	3534	4	104(a)(4	CARDINAL
ftr-370	3535	1	one year	DATE
ftr-370	3536	1	438	CARDINAL
ftr-370	3536	2	florida	GPE
ftr-370	3537	1	9	CARDINAL
ftr-370	3537	2	6	CARDINAL
ftr-370	3538	1	first	ORDINAL
ftr-370	3539	1	golden v. commissioner	PERSON
ftr-370	3539	2	548	CARDINAL
ftr-370	3539	3	487	CARDINAL
ftr-370	3539	4	6th	ORDINAL
ftr-370	3540	1	11/26/08	CARDINAL
ftr-370	3541	1	cdp	ORG
ftr-370	3541	2	three-year	DATE
ftr-370	3544	1	greene-thapedi	PERSON
ftr-370	3544	2	549	CARDINAL
ftr-370	3544	3	530	CARDINAL
ftr-370	3544	4	7th	ORDINAL
ftr-370	3544	5	12/3/08	DATE
ftr-370	3545	1	irs	ORG
ftr-370	3548	1	f. liens	PERSON
ftr-370	3548	2	1	CARDINAL
ftr-370	3551	1	callahan v. commissioner	PERSON
ftr-370	3551	2	130 t.c	QUANTITY
ftr-370	3551	3	44	DATE
ftr-370	3551	4	2/5/08	CARDINAL
ftr-370	3552	1	haines	PERSON
ftr-370	3552	2	2006	DATE
ftr-370	3552	3	cdp	ORG
ftr-370	3552	4	irs	ORG
ftr-370	3553	1	115	CARDINAL
ftr-370	3553	2	324	CARDINAL
ftr-370	3553	3	2000	DATE
ftr-370	3553	4	2006	DATE
ftr-370	3554	1	haines	PERSON
ftr-370	3554	2	irs	ORG
ftr-370	3555	1	sego	NORP
ftr-370	3555	2	114	CARDINAL
ftr-370	3555	3	604	CARDINAL
ftr-370	3555	4	610	CARDINAL
ftr-370	3555	5	2000	DATE
ftr-370	3556	1	haines	PERSON
ftr-370	3556	2	irs	ORG
ftr-370	3559	1	2	CARDINAL
ftr-370	3560	1	cox v. commissioner	PERSON
ftr-370	3560	2	514	CARDINAL
ftr-370	3560	3	1119	CARDINAL
ftr-370	3560	4	10th	ORDINAL
ftr-370	3561	1	1/30/08	CARDINAL
ftr-370	3561	2	2009	DATE
ftr-370	3561	3	439 126	CARDINAL
ftr-370	3561	4	237	CARDINAL
ftr-370	3561	5	5/3/06	CARDINAL
ftr-370	3562	1	wherry	PERSON
ftr-370	3562	2	a later year	DATE
ftr-370	3562	3	earlier year	DATE
ftr-370	3563	1	wherry	PERSON
ftr-370	3563	2	cdp	ORG
ftr-370	3563	3	the prior year	DATE
ftr-370	3564	1	tenth	ORDINAL
ftr-370	3564	2	kelly	PERSON
ftr-370	3565	1	the earlier year	DATE
ftr-370	3565	2	the prior year	DATE
ftr-370	3565	3	the subsequent years	DATE
ftr-370	3566	1	the subsequent year	DATE
ftr-370	3568	1	the subsequent years	DATE
ftr-370	3569	1	cdp	ORG
ftr-370	3569	2	[prior years	DATE
ftr-370	3570	1	3	CARDINAL
ftr-370	3571	1	cdp	ORG
ftr-370	3571	2	cdp	ORG
ftr-370	3572	1	kelby v. commissioner	PERSON
ftr-370	3572	2	130 t.c	QUANTITY
ftr-370	3572	3	4/28/08	CARDINAL
ftr-370	3573	1	cdp	ORG
ftr-370	3574	1	irs	ORG
ftr-370	3575	1	4	CARDINAL
ftr-370	3575	2	♫♪	PERSON
ftr-370	3575	3	lien	PERSON
ftr-370	3576	1	♫♪	PERSON
ftr-370	3576	2	first	ORDINAL
ftr-370	3576	3	american title insurance co.	ORG
ftr-370	3576	4	united states	GPE
ftr-370	3576	5	520	CARDINAL
ftr-370	3576	6	1051	CARDINAL
ftr-370	3576	7	9th	ORDINAL
ftr-370	3577	1	3/27/08	CARDINAL
ftr-370	3577	2	third	ORDINAL
ftr-370	3579	1	1346	DATE
ftr-370	3579	2	united states	GPE
ftr-370	3579	3	v. williams	PERSON
ftr-370	3579	4	514	CARDINAL
ftr-370	3579	5	527	CARDINAL
ftr-370	3579	6	1995	DATE
ftr-370	3580	1	ninth	ORDINAL
ftr-370	3581	1	williams	PERSON
ftr-370	3581	2	ec	ORG
ftr-370	3581	3	years	DATE
ftr-370	3581	4	united states	GPE
ftr-370	3581	5	127	CARDINAL
ftr-370	3581	6	s. ct.	PERSON
ftr-370	3581	7	1763	DATE
ftr-370	3581	8	2007	DATE
ftr-370	3581	9	irs	ORG
ftr-370	3581	10	1346(a)(1	CARDINAL
ftr-370	3581	11	williams	PERSON
ftr-370	3582	1	ninth	ORDINAL
ftr-370	3582	2	440	CARDINAL
ftr-370	3582	3	florida	GPE
ftr-370	3584	1	9	CARDINAL
ftr-370	3584	2	third	ORDINAL
ftr-370	3586	1	7426	DATE
ftr-370	3586	2	ec	ORG
ftr-370	3587	1	a. ♫♪	PERSON
ftr-370	3588	1	♫♪	PERSON
ftr-370	3588	2	united states	GPE
ftr-370	3588	3	522	CARDINAL
ftr-370	3588	4	651	CARDINAL
ftr-370	3588	5	6th	ORDINAL
ftr-370	3589	1	4/15/08	CARDINAL
ftr-370	3590	1	sixth	ORDINAL
ftr-370	3590	2	boggs	PERSON
ftr-370	3590	3	ec	ORG
ftr-370	3590	4	years	DATE
ftr-370	3590	5	united states	GPE
ftr-370	3590	6	127	CARDINAL
ftr-370	3590	7	s. ct.	PERSON
ftr-370	3590	8	1763	DATE
ftr-370	3590	9	2007	DATE
ftr-370	3590	10	third	ORDINAL
ftr-370	3590	11	6325(b)(4	CARDINAL
ftr-370	3590	12	7426(a)(4	CARDINAL
ftr-370	3590	13	1998	DATE
ftr-370	3591	1	1346(a)(1	CARDINAL
ftr-370	3593	1	5	CARDINAL
ftr-370	3593	2	irs	ORG
ftr-370	3593	3	6323	DATE
ftr-370	3594	1	reg-141998-06	DATE
ftr-370	3594	2	section 6323(b)(10	LAW
ftr-370	3594	3	73	CARDINAL
ftr-370	3594	4	20877	DATE
ftr-370	3594	5	4/17/08	CARDINAL
ftr-370	3595	1	irs	ORG
ftr-370	3595	2	6323	DATE
ftr-370	3596	1	1	CARDINAL
ftr-370	3596	2	2	CARDINAL
ftr-370	3596	3	3	CARDINAL
ftr-370	3596	4	irs	ORG
ftr-370	3597	1	6	CARDINAL
ftr-370	3598	1	130 t.c	QUANTITY
ftr-370	3599	1	13	CARDINAL
ftr-370	3599	2	5/29/08	CARDINAL
ftr-370	3600	1	§§ 6320	ORG
ftr-370	3600	2	6330	DATE
ftr-370	3601	1	the years	DATE
ftr-370	3602	1	7201	DATE
ftr-370	3602	2	the years	DATE
ftr-370	3604	1	the years	DATE
ftr-370	3605	1	three years	DATE
ftr-370	3605	2	2009	DATE
ftr-370	3605	3	441	CARDINAL
ftr-370	3606	1	7	CARDINAL
ftr-370	3606	2	cdp	ORG
ftr-370	3606	3	irs	ORG
ftr-370	3607	1	kohler	ORG
ftr-370	3607	2	t.c.	PERSON
ftr-370	3608	1	2008-127	DATE
ftr-370	3608	2	5/5/08	CARDINAL
ftr-370	3609	1	jacobs	PERSON
ftr-370	3609	2	irs	ORG
ftr-370	3609	3	cdp	ORG
ftr-370	3610	1	8	CARDINAL
ftr-370	3610	2	cdp	ORG
ftr-370	3611	1	imarah v. commissioner	PERSON
ftr-370	3611	2	t.c.	PERSON
ftr-370	3612	1	2008-137	CARDINAL
ftr-370	3612	2	5/20/08	CARDINAL
ftr-370	3613	1	irs	ORG
ftr-370	3613	2	cdp	ORG
ftr-370	3616	1	9	CARDINAL
ftr-370	3617	1	131	CARDINAL
ftr-370	3618	1	1	CARDINAL
ftr-370	3619	1	the same year	DATE
ftr-370	3619	2	125	CARDINAL
ftr-370	3619	3	14 (2005	DATE
ftr-370	3619	4	irs	ORG
ftr-370	3619	5	1999	DATE
ftr-370	3620	1	irs	ORG
ftr-370	3621	1	cdp	ORG
ftr-370	3621	2	second	ORDINAL
ftr-370	3621	3	1999	DATE
ftr-370	3623	1	10	CARDINAL
ftr-370	3624	1	irs	ORG
ftr-370	3625	1	conn v. commissioner	GPE
ftr-370	3625	2	t.c.	PERSON
ftr-370	3626	1	2008-186	CARDINAL
ftr-370	3628	1	301.6330-1(e)(3	DATE
ftr-370	3629	1	cdp	ORG
ftr-370	3630	1	u.s. postal	ORG
ftr-370	3630	2	3877	CARDINAL
ftr-370	3630	3	442	CARDINAL
ftr-370	3630	4	florida	GPE
ftr-370	3631	1	9	CARDINAL
ftr-370	3632	1	•	CARDINAL
ftr-370	3632	2	irs	ORG
ftr-370	3633	1	11	CARDINAL
ftr-370	3633	2	cdp	ORG
ftr-370	3634	1	wilson v. commissioner	PERSON
ftr-370	3634	2	131	CARDINAL
ftr-370	3635	1	5	CARDINAL
ftr-370	3635	2	9/10/08	CARDINAL
ftr-370	3636	1	cdp	ORG
ftr-370	3637	1	section 6320	LAW
ftr-370	3637	2	6330	DATE
ftr-370	3639	1	6330	DATE
ftr-370	3639	2	6330	DATE
ftr-370	3640	1	12	CARDINAL
ftr-370	3640	2	cdp	ORG
ftr-370	3641	1	brecht v. commissioner	PERSON
ftr-370	3641	2	t.c.	PERSON
ftr-370	3642	1	2008213	CARDINAL
ftr-370	3642	2	9/15/08	CARDINAL
ftr-370	3643	1	cdp	ORG
ftr-370	3643	2	cdp	ORG
ftr-370	3644	1	13	CARDINAL
ftr-370	3644	2	hoyle v. commissioner	PERSON
ftr-370	3644	3	131	CARDINAL
ftr-370	3645	1	13	CARDINAL
ftr-370	3645	2	12/3/08	DATE
ftr-370	3646	1	6330(c)(1	CARDINAL
ftr-370	3646	2	cdp	ORG
ftr-370	3647	1	giamelli v. commissioner	PERSON
ftr-370	3647	2	129	CARDINAL
ftr-370	3647	3	107	CARDINAL
ftr-370	3647	4	2007	DATE
ftr-370	3647	5	cdp	ORG
ftr-370	3648	1	6330(c)(1	CARDINAL
ftr-370	3649	1	14	CARDINAL
ftr-370	3650	1	131	CARDINAL
ftr-370	3652	1	16	CARDINAL
ftr-370	3653	1	the next five years	DATE
ftr-370	3654	1	two	CARDINAL
ftr-370	3654	2	the required years	DATE
ftr-370	3654	3	irs	ORG
ftr-370	3654	4	2009	DATE
ftr-370	3654	5	443	CARDINAL
ftr-370	3655	1	cdp	ORG
ftr-370	3655	2	holmes	PERSON
ftr-370	3655	3	irs	ORG
ftr-370	3656	1	irs	ORG
ftr-370	3658	1	holmes	PERSON
ftr-370	3659	1	15	CARDINAL
ftr-370	3661	1	russell v. united states	PERSON
ftr-370	3661	2	102	CARDINAL
ftr-370	3661	3	2008-7337	DATE
ftr-370	3661	4	10th	ORDINAL
ftr-370	3662	1	12/19/08	CARDINAL
ftr-370	3663	1	tenth	ORDINAL
ftr-370	3663	2	colorado	GPE
ftr-370	3664	1	tenth	ORDINAL
ftr-370	3665	1	1	CARDINAL
ftr-370	3667	1	ewing v. commissioner	PERSON
ftr-370	3667	2	118 t.c	QUANTITY
ftr-370	3667	3	494	CARDINAL
ftr-370	3667	4	5/31/02	CARDINAL
ftr-370	3669	1	irs	ORG
ftr-370	3670	1	irs	ORG
ftr-370	3670	2	the 88th day	DATE
ftr-370	3671	1	92 days	DATE
ftr-370	3671	2	seven days later	DATE
ftr-370	3673	1	the tax court sua sponte	ORG
ftr-370	3673	2	irs	ORG
ftr-370	3673	3	denial of § 6015(f	ORG
ftr-370	3674	1	section 6015(e	DATE
ftr-370	3674	2	2001	DATE
ftr-370	3674	3	ruwe	PERSON
ftr-370	3674	4	9-4	CARDINAL
ftr-370	3674	5	a denial of §	MONEY
ftr-370	3674	6	444	CARDINAL
ftr-370	3674	7	florida	GPE
ftr-370	3675	1	9	CARDINAL
ftr-370	3676	1	more than 6 months	DATE
ftr-370	3677	1	irs	ORG
ftr-370	3677	2	90 days	DATE
ftr-370	3678	1	section 6015(e	DATE
ftr-370	3679	1	irs	ORG
ftr-370	3680	1	section 6015(e	LAW
ftr-370	3681	1	section 6015(f	LAW
ftr-370	3682	1	section 6015(e	DATE
ftr-370	3682	2	section 6015	LAW
ftr-370	3683	1	section 6015(e	LAW
ftr-370	3683	2	section 6015(f	LAW
ftr-370	3686	1	section 6015(f	LAW
ftr-370	3688	1	•	CARDINAL
ftr-370	3688	2	laro	ORG
ftr-370	3688	3	6015(e)(1	CARDINAL
ftr-370	3688	4	congress	ORG
ftr-370	3688	5	6015	DATE
ftr-370	3689	1	2009	DATE
ftr-370	3689	2	445	CARDINAL
ftr-370	3689	3	a. ewing v. commissioner	PERSON
ftr-370	3689	4	122 t.c	QUANTITY
ftr-370	3689	5	32	CARDINAL
ftr-370	3689	6	1/28/04	CARDINAL
ftr-370	3690	1	colvin	PERSON
ftr-370	3691	1	halpern	PERSON
ftr-370	3691	2	holmes	PERSON
ftr-370	3691	3	foley	PERSON
ftr-370	3692	1	b.	PERSON
ftr-370	3693	1	v. ewing	PERSON
ftr-370	3693	2	439	CARDINAL
ftr-370	3693	3	9th	ORDINAL
ftr-370	3694	1	2/28/06	CARDINAL
ftr-370	3694	2	118	CARDINAL
ftr-370	3694	3	494	CARDINAL
ftr-370	3694	4	2002	DATE
ftr-370	3694	5	122 t.c	QUANTITY
ftr-370	3694	6	32 (2004	DATE
ftr-370	3695	1	tashima	PERSON
ftr-370	3696	1	2001	DATE
ftr-370	3700	1	130 t.c	QUANTITY
ftr-370	3702	1	10	CARDINAL
ftr-370	3702	2	5/15/08	CARDINAL
ftr-370	3702	3	2	CARDINAL
ftr-370	3703	1	haines	PERSON
ftr-370	3703	2	ewing v. commissioner	PERSON
ftr-370	3703	3	122 t.c	QUANTITY
ftr-370	3703	4	32 (2004	DATE
ftr-370	3703	5	439	CARDINAL
ftr-370	3703	6	1009	CARDINAL
ftr-370	3703	7	9th	ORDINAL
ftr-370	3703	8	1	CARDINAL
ftr-370	3703	9	irs	ORG
ftr-370	3703	10	2	CARDINAL
ftr-370	3704	1	irs	ORG
ftr-370	3704	2	eighth	ORDINAL
ftr-370	3704	3	robinette v. commissioner	PERSON
ftr-370	3704	4	439	CARDINAL
ftr-370	3704	5	455	CARDINAL
ftr-370	3704	6	8th	ORDINAL
ftr-370	3704	7	123	CARDINAL
ftr-370	3704	8	85, 2004	DATE
ftr-370	3704	9	2004	DATE
ftr-370	3705	1	haines	PERSON
ftr-370	3705	2	robinette	PERSON
ftr-370	3705	3	cdp	ORG
ftr-370	3707	1	2	CARDINAL
ftr-370	3707	2	irs	ORG
ftr-370	3708	1	barnes v. commissioner	PERSON
ftr-370	3708	2	130 t.c	QUANTITY
ftr-370	3710	1	14	CARDINAL
ftr-370	3710	2	6/11/08	CARDINAL
ftr-370	3711	1	irs	ORG
ftr-370	3711	2	3657c	DATE
ftr-370	3711	3	446	CARDINAL
ftr-370	3711	4	florida	GPE
ftr-370	3712	1	9	CARDINAL
ftr-370	3713	1	irs	ORG
ftr-370	3713	2	3657c	DATE
ftr-370	3713	3	second	ORDINAL
ftr-370	3713	4	8857	DATE
ftr-370	3713	5	6015(f	CARDINAL
ftr-370	3713	6	5 years	DATE
ftr-370	3713	7	irs	ORG
ftr-370	3713	8	irs	ORG
ftr-370	3713	9	3279	CARDINAL
ftr-370	3714	1	second	ORDINAL
ftr-370	3714	2	8857	DATE
ftr-370	3715	1	thornton	PERSON
ftr-370	3715	2	90-day	DATE
ftr-370	3715	3	section 6015(e)(1)(a	LAW
ftr-370	3716	1	3	CARDINAL
ftr-370	3716	2	california	GPE
ftr-370	3716	3	irs	ORG
ftr-370	3717	1	533	CARDINAL
ftr-370	3717	2	1136	CARDINAL
ftr-370	3717	3	9th	ORDINAL
ftr-370	3718	1	7/24/08	CARDINAL
ftr-370	3718	2	aff’g 126 t.c	QUANTITY
ftr-370	3719	1	47	DATE
ftr-370	3719	2	2006	DATE
ftr-370	3719	3	10	CARDINAL
ftr-370	3720	1	california	GPE
ftr-370	3720	2	6321	DATE
ftr-370	3720	3	100 percent	PERCENT
ftr-370	3722	1	4	CARDINAL
ftr-370	3722	2	kollar v. commissioner	ORG
ftr-370	3722	3	131	CARDINAL
ftr-370	3724	1	12	CARDINAL
ftr-370	3724	2	11/25/08	CARDINAL
ftr-370	3725	1	irs	ORG
ftr-370	3726	1	6601(e)(1	CARDINAL
ftr-370	3726	2	6665(a	DATE
ftr-370	3726	3	6015(e)(1	CARDINAL
ftr-370	3727	1	h. miscellaneous 1	PERSON
ftr-370	3727	2	burton kanter	PERSON
ftr-370	3729	1	t.c.	PERSON
ftr-370	3730	1	1999-407	DATE
ftr-370	3731	1	burton kanter	PERSON
ftr-370	3731	2	6653	DATE
ftr-370	3733	1	a.	PERSON
ftr-370	3733	2	ballard	ORG
ftr-370	3733	3	eleventh	ORDINAL
ftr-370	3734	1	ballard v. commissioner	ORG
ftr-370	3734	2	321	CARDINAL
ftr-370	3734	3	1037	CARDINAL
ftr-370	3734	4	11th	ORDINAL
ftr-370	3735	1	aff’g t.c.	PERSON
ftr-370	3736	1	1999-407	DATE
ftr-370	3737	1	eleventh	ORDINAL
ftr-370	3737	2	2009	DATE
ftr-370	3737	3	447	CARDINAL
ftr-370	3737	4	dawson	PERSON
ftr-370	3738	1	b.	PERSON
ftr-370	3738	2	kanter	PERSON
ftr-370	3738	3	eleventh	ORDINAL
ftr-370	3739	1	kanter v. commissioner	ORG
ftr-370	3739	2	337	CARDINAL
ftr-370	3739	3	833	CARDINAL
ftr-370	3739	4	7th	ORDINAL
ftr-370	3740	1	2-1	DATE
ftr-370	3740	2	aff’g	CARDINAL
ftr-370	3741	1	1999-407	DATE
ftr-370	3742	1	eleventh	ORDINAL
ftr-370	3744	1	lisle	PERSON
ftr-370	3744	2	fifth	ORDINAL
ftr-370	3745	1	lisle v. commissioner	PERSON
ftr-370	3745	2	341	CARDINAL
ftr-370	3745	3	364	CARDINAL
ftr-370	3745	4	5th	ORDINAL
ftr-370	3746	1	7/30/03	CARDINAL
ftr-370	3747	1	aff’g	CARDINAL
ftr-370	3748	1	1999-407	DATE
ftr-370	3749	1	fifth	ORDINAL
ftr-370	3749	2	higginbotham	PERSON
ftr-370	3749	3	eleventh	ORDINAL
ftr-370	3749	4	seventh	ORDINAL
ftr-370	3750	1	d. justice	PERSON
ftr-370	3750	2	ginsburg	PERSON
ftr-370	3750	3	1983	DATE
ftr-370	3751	1	ballard v. commissioner	PERSON
ftr-370	3751	2	544	CARDINAL
ftr-370	3751	3	7-2	CARDINAL
ftr-370	3751	4	337	CARDINAL
ftr-370	3751	5	833	CARDINAL
ftr-370	3751	6	7th	ORDINAL
ftr-370	3752	1	7/24/03	CARDINAL
ftr-370	3752	2	321	CARDINAL
ftr-370	3752	3	1037	CARDINAL
ftr-370	3752	4	11th	ORDINAL
ftr-370	3754	1	ginsburg	PERSON
ftr-370	3755	1	•	CARDINAL
ftr-370	3755	2	justice rehnquist	PERSON
ftr-370	3755	3	justice thomas	PERSON
ftr-370	3756	1	e. the eleventh circuit	ORG
ftr-370	3757	1	ballard v. commissioner	ORG
ftr-370	3757	2	2005	DATE
ftr-370	3758	1	¶ 50,393	CARDINAL
ftr-370	3758	2	11th	ORDINAL
ftr-370	3760	1	f. tax court	ORG
ftr-370	3761	1	9/20/05	CARDINAL
ftr-370	3762	1	182	CARDINAL
ftr-370	3762	2	183	CARDINAL
ftr-370	3764	1	448	CARDINAL
ftr-370	3764	2	florida	GPE
ftr-370	3764	3	9	CARDINAL
ftr-370	3765	1	eleventh	ORDINAL
ftr-370	3766	1	ballard v. commissioner	PERSON
ftr-370	3766	2	429	CARDINAL
ftr-370	3766	3	1026	CARDINAL
ftr-370	3766	4	11th	ORDINAL
ftr-370	3769	1	1	CARDINAL
ftr-370	3769	2	2	CARDINAL
ftr-370	3769	3	3	CARDINAL
ftr-370	3769	4	4	CARDINAL
ftr-370	3769	5	the supreme court’s	ORG
ftr-370	3769	6	182	CARDINAL
ftr-370	3769	7	183	CARDINAL
ftr-370	3770	1	lisle v. commissioner	PERSON
ftr-370	3770	2	431	CARDINAL
ftr-370	3770	3	439	CARDINAL
ftr-370	3770	4	5th	ORDINAL
ftr-370	3772	1	1	CARDINAL
ftr-370	3772	2	2	CARDINAL
ftr-370	3772	3	3	CARDINAL
ftr-370	3772	4	4	CARDINAL
ftr-370	3773	1	i.	PERSON
ftr-370	3773	2	458	CARDINAL
ftr-370	3773	3	kanter	ORG
ftr-370	3773	4	ballard.	ORG
ftr-370	3774	1	kanter v. commissioner	ORG
ftr-370	3774	2	t.c.	PERSON
ftr-370	3775	1	2007-21	DATE
ftr-370	3776	1	haines	PERSON
ftr-370	3777	1	haines	PERSON
ftr-370	3777	2	kanter	PERSON
ftr-370	3777	3	kanter	ORG
ftr-370	3777	4	ballard	ORG
ftr-370	3777	5	lisle	PERSON
ftr-370	3777	6	kanter	ORG
ftr-370	3777	7	ballard	ORG
ftr-370	3777	8	lisle	PERSON
ftr-370	3777	9	the years	DATE
ftr-370	3778	1	•	CARDINAL
ftr-370	3778	2	haines	PERSON
ftr-370	3778	3	1	CARDINAL
ftr-370	3778	4	2	CARDINAL
ftr-370	3778	5	2009	DATE
ftr-370	3778	6	449	CARDINAL
ftr-370	3778	7	3	CARDINAL
ftr-370	3778	8	4	CARDINAL
ftr-370	3778	9	kanter	PERSON
ftr-370	3778	10	ballard	ORG
ftr-370	3778	11	5	CARDINAL
ftr-370	3778	12	kanter	PERSON
ftr-370	3778	13	ballard	ORG
ftr-370	3778	14	6	CARDINAL
ftr-370	3778	15	7	CARDINAL
ftr-370	3778	16	kanter	ORG
ftr-370	3778	17	ballard	PERSON
ftr-370	3778	18	each of the years	DATE
ftr-370	3779	1	•	CARDINAL
ftr-370	3779	2	stj	ORG
ftr-370	3779	3	1	CARDINAL
ftr-370	3779	4	2	CARDINAL
ftr-370	3781	1	•	CARDINAL
ftr-370	3781	2	united states	GPE
ftr-370	3781	3	newell	PERSON
ftr-370	3781	4	239	CARDINAL
ftr-370	3781	5	917	CARDINAL
ftr-370	3781	6	919	CARDINAL
ftr-370	3783	1	j.	PERSON
ftr-370	3784	1	ballard v. commissioner	PERSON
ftr-370	3784	2	522	CARDINAL
ftr-370	3784	3	1229	PRODUCT
ftr-370	3784	4	11th	ORDINAL
ftr-370	3784	5	4/7/08	DATE
ftr-370	3785	1	the eleventh circuit	ORG
ftr-370	3785	2	fay	PERSON
ftr-370	3785	3	t.c.	PERSON
ftr-370	3786	1	200721	DATE
ftr-370	3787	1	haines	PERSON
ftr-370	3787	2	450	CARDINAL
ftr-370	3787	3	florida	GPE
ftr-370	3788	1	9	CARDINAL
ftr-370	3791	1	k.	PERSON
ftr-370	3792	1	lisle v. commissioner	PERSON
ftr-370	3792	2	541	CARDINAL
ftr-370	3792	3	595	CARDINAL
ftr-370	3792	4	5th	ORDINAL
ftr-370	3794	1	fifth	ORDINAL
ftr-370	3794	2	eleventh	ORDINAL
ftr-370	3794	3	haines	PERSON
ftr-370	3795	1	2	CARDINAL
ftr-370	3796	1	philadelphia	GPE
ftr-370	3796	2	523	CARDINAL
ftr-370	3796	3	140	CARDINAL
ftr-370	3796	4	3d	CARDINAL
ftr-370	3797	1	4/15/08	CARDINAL
ftr-370	3798	1	third	ORDINAL
ftr-370	3799	1	may 8 and june 13	DATE
ftr-370	3799	2	overnight	TIME
ftr-370	3799	3	first	ORDINAL
ftr-370	3799	4	june 25	DATE
ftr-370	3800	1	•	CARDINAL
ftr-370	3801	1	eighth	ORDINAL
ftr-370	3801	2	tenth	ORDINAL
ftr-370	3801	3	third	ORDINAL
ftr-370	3801	4	909 f.2d 1155	CARDINAL
ftr-370	3801	5	8th	ORDINAL
ftr-370	3801	6	1990	DATE
ftr-370	3801	7	anderson v. united states	PERSON
ftr-370	3801	8	966	CARDINAL
ftr-370	3801	9	487	CARDINAL
ftr-370	3801	10	9th	ORDINAL
ftr-370	3801	11	1992	DATE
ftr-370	3801	12	sorrentino v. united states	PERSON
ftr-370	3801	13	383	CARDINAL
ftr-370	3801	14	1187	CARDINAL
ftr-370	3801	15	10th	ORDINAL
ftr-370	3801	16	2004	DATE
ftr-370	3802	1	546	CARDINAL
ftr-370	3802	2	812	CARDINAL
ftr-370	3802	3	2005	DATE
ftr-370	3802	4	second	ORDINAL
ftr-370	3802	5	deutsch v. commissioner	PERSON
ftr-370	3802	6	599	CARDINAL
ftr-370	3802	7	44	DATE
ftr-370	3802	8	2d	DATE
ftr-370	3802	9	1979	DATE
ftr-370	3802	10	sixth	ORDINAL
ftr-370	3802	11	miller	ORG
ftr-370	3802	12	v. united states	PERSON
ftr-370	3802	13	784	CARDINAL
ftr-370	3802	14	728	CARDINAL
ftr-370	3802	15	6th	ORDINAL
ftr-370	3802	16	1986	DATE
ftr-370	3803	1	3	CARDINAL
ftr-370	3803	2	third	ORDINAL
ftr-370	3805	1	515	CARDINAL
ftr-370	3805	2	162	CARDINAL
ftr-370	3805	3	3d	CARDINAL
ftr-370	3806	1	2/15/08	CARDINAL
ftr-370	3806	2	126	CARDINAL
ftr-370	3806	3	96	CARDINAL
ftr-370	3806	4	1/26/06	CARDINAL
ftr-370	3807	1	12	CARDINAL
ftr-370	3808	1	1.8824(a)(2	CARDINAL
ftr-370	3808	2	3)(i	CARDINAL
ftr-370	3809	1	the supreme court’s	ORG
ftr-370	3809	2	chevron u.s.a., inc.	ORG
ftr-370	3811	1	council, inc.	ORG
ftr-370	3811	2	467	CARDINAL
ftr-370	3811	3	837	CARDINAL
ftr-370	3811	4	1984	DATE
ftr-370	3812	1	v. united states	GPE
ftr-370	3812	2	440	CARDINAL
ftr-370	3812	3	472	CARDINAL
ftr-370	3812	4	1979	DATE
ftr-370	3812	5	7805(a): 2009	DATE
ftr-370	3812	6	451	CARDINAL
ftr-370	3812	7	two	CARDINAL
ftr-370	3812	8	the supreme court	ORG
ftr-370	3814	1	chevron	ORG
ftr-370	3814	2	two	CARDINAL
ftr-370	3815	1	association &	ORG
ftr-370	3816	1	104 t.c	QUANTITY
ftr-370	3816	2	384	CARDINAL
ftr-370	3816	3	392	CARDINAL
ftr-370	3816	4	1995	DATE
ftr-370	3818	1	two	CARDINAL
ftr-370	3821	1	•	CARDINAL
ftr-370	3823	1	1.882-4(a)(2	CARDINAL
ftr-370	3823	2	3)(i	CARDINAL
ftr-370	3823	3	1	CARDINAL
ftr-370	3823	4	2	CARDINAL
ftr-370	3823	5	fourth	ORDINAL
ftr-370	3823	6	3	CARDINAL
ftr-370	3823	7	4	CARDINAL
ftr-370	3823	8	irs	ORG
ftr-370	3823	9	5	CARDINAL
ftr-370	3824	1	•	CARDINAL
ftr-370	3824	2	third	ORDINAL
ftr-370	3824	3	1	CARDINAL
ftr-370	3824	4	chevron	ORG
ftr-370	3824	5	2	CARDINAL
ftr-370	3824	6	chevron	ORG
ftr-370	3825	1	third	ORDINAL
ftr-370	3825	2	1	CARDINAL
ftr-370	3825	3	2	CARDINAL
ftr-370	3825	4	3	CARDINAL
ftr-370	3828	1	452	CARDINAL
ftr-370	3828	2	florida	GPE
ftr-370	3829	1	9	CARDINAL
ftr-370	3829	2	chevron	ORG
ftr-370	3830	1	fourth	ORDINAL
ftr-370	3832	1	chevron	ORG
ftr-370	3832	2	chevron	ORG
ftr-370	3835	1	•	CARDINAL
ftr-370	3835	2	third	ORDINAL
ftr-370	3835	3	six	CARDINAL
ftr-370	3835	4	treasury	ORG
ftr-370	3836	1	hospital corp.	ORG
ftr-370	3837	1	348	CARDINAL
ftr-370	3837	2	136	CARDINAL
ftr-370	3837	3	6th	ORDINAL
ftr-370	3837	4	2004	DATE
ftr-370	3838	1	bankers life & cas. co.	ORG
ftr-370	3839	1	united states	GPE
ftr-370	3839	2	142	CARDINAL
ftr-370	3839	3	973	CARDINAL
ftr-370	3839	4	7th	ORDINAL
ftr-370	3839	5	1998	DATE
ftr-370	3839	6	141	CARDINAL
ftr-370	3839	7	936	CARDINAL
ftr-370	3839	8	9th	ORDINAL
ftr-370	3839	9	1998	DATE
ftr-370	3839	10	149	CARDINAL
ftr-370	3839	11	1249	CARDINAL
ftr-370	3839	12	10th	ORDINAL
ftr-370	3839	13	beard v. united states	PERSON
ftr-370	3839	14	992	CARDINAL
ftr-370	3839	15	1516	CARDINAL
ftr-370	3839	16	11th	ORDINAL
ftr-370	3839	17	1993	DATE
ftr-370	3839	18	350	CARDINAL
ftr-370	3839	19	100	CARDINAL
ftr-370	3839	20	d.c	ORG
ftr-370	3839	21	cir.2003	ORG
ftr-370	3840	1	four	CARDINAL
ftr-370	3841	1	snowa v. commissioner	PERSON
ftr-370	3841	2	123	CARDINAL
ftr-370	3841	3	190	CARDINAL
ftr-370	3841	4	4th	ORDINAL
ftr-370	3841	5	1997	DATE
ftr-370	3841	6	nalle v. commissioner	PERSON
ftr-370	3841	7	997	CARDINAL
ftr-370	3841	8	1134	CARDINAL
ftr-370	3841	9	5th	ORDINAL
ftr-370	3841	10	1993	DATE
ftr-370	3841	11	united states	GPE
ftr-370	3841	12	tucker	PERSON
ftr-370	3841	13	217	CARDINAL
ftr-370	3841	14	960	CARDINAL
ftr-370	3841	15	8th	ORDINAL
ftr-370	3841	16	2000	DATE
ftr-370	3841	17	schuler indus.	PERSON
ftr-370	3843	1	v. united states	GPE
ftr-370	3843	2	109	CARDINAL
ftr-370	3843	3	753	CARDINAL
ftr-370	3843	4	fed	ORG
ftr-370	3843	5	cir. 1997	ORG
ftr-370	3844	1	third	ORDINAL
ftr-370	3844	2	chevron	ORG
ftr-370	3844	3	chevron	ORG
ftr-370	3845	1	4	CARDINAL
ftr-370	3846	1	menard, inc.	ORG
ftr-370	3847	1	130 t.c	QUANTITY
ftr-370	3847	2	54	CARDINAL
ftr-370	3847	3	2/19/08	CARDINAL
ftr-370	3848	1	menard	ORG
ftr-370	3849	1	menard, inc.	ORG
ftr-370	3850	1	2009	DATE
ftr-370	3850	2	453	CARDINAL
ftr-370	3850	3	menard, inc.	ORG
ftr-370	3851	1	t.c.	PERSON
ftr-370	3852	1	2004	CARDINAL
ftr-370	3852	2	menard	ORG
ftr-370	3852	3	menard, inc.	ORG
ftr-370	3853	1	t.c.	PERSON
ftr-370	3854	1	2005-3	DATE
ftr-370	3855	1	second	ORDINAL
ftr-370	3855	2	2006	DATE
ftr-370	3857	1	the united states	GPE
ftr-370	3857	2	the united states	GPE
ftr-370	3858	1	irs	ORG
ftr-370	3858	2	the tax court’s	ORG
ftr-370	3859	1	41	CARDINAL
ftr-370	3859	2	42	DATE
ftr-370	3859	3	43	DATE
ftr-370	3859	4	section 6214(b	LAW
ftr-370	3859	5	congress	ORG
ftr-370	3860	1	irs	ORG
ftr-370	3861	1	menard, inc.	ORG
ftr-370	3861	2	the year	DATE
ftr-370	3862	1	5	CARDINAL
ftr-370	3863	1	stobie creek investments	ORG
ftr-370	3863	2	llc	ORG
ftr-370	3863	3	united states	GPE
ftr-370	3863	4	81	CARDINAL
ftr-370	3865	1	358	CARDINAL
ftr-370	3865	2	4/1/08	CARDINAL
ftr-370	3866	1	ira b.	PERSON
ftr-370	3866	2	university of houston law center	ORG
ftr-370	3866	3	stuart a. smith	PERSON
ftr-370	3866	4	new york	GPE
ftr-370	3872	1	jenkens & gilchrist	ORG
ftr-370	3872	2	welles	PERSON
ftr-370	3872	3	454	CARDINAL
ftr-370	3872	4	florida	GPE
ftr-370	3873	1	9	CARDINAL
ftr-370	3873	2	smith	PERSON
ftr-370	3873	3	the jenkens & gilchrist	ORG
ftr-370	3873	4	miller	PERSON
ftr-370	3874	1	bernard	PERSON
ftr-370	3875	1	annual	DATE
ftr-370	3875	2	erwin n. griswold	PERSON
ftr-370	3875	3	57	CARDINAL
ftr-370	3875	4	709	CARDINAL
ftr-370	3875	5	2004	DATE
ftr-370	3880	1	44.1	CARDINAL
ftr-370	3882	1	• one	CARDINAL
ftr-370	3882	2	mcmahon	PERSON
ftr-370	3883	1	2009	DATE
ftr-370	3883	2	455	CARDINAL
ftr-370	3883	3	stuart smith’s	PERSON
ftr-370	3884	1	united states	GPE
ftr-370	3884	2	102	CARDINAL
ftr-370	3884	3	2008-6319	DATE
ftr-370	3884	4	fed	ORG
ftr-370	3886	1	9/19/08	CARDINAL
ftr-370	3887	1	stuart smith	PERSON
ftr-370	3887	2	proskauer	GPE
ftr-370	3888	1	stuart smith	PERSON
ftr-370	3888	2	proskauer	GPE
ftr-370	3889	1	two	CARDINAL
ftr-370	3889	2	smith	PERSON
ftr-370	3889	3	1	CARDINAL
ftr-370	3889	4	smith	PERSON
ftr-370	3889	5	treasury	ORG
ftr-370	3889	6	230	CARDINAL
ftr-370	3889	7	1.6664-4	CARDINAL
ftr-370	3889	8	smith	PERSON
ftr-370	3889	9	2	CARDINAL
ftr-370	3889	10	smith	PERSON
ftr-370	3890	1	first	ORDINAL
ftr-370	3890	2	smith	PERSON
ftr-370	3890	3	section 6664(c	LAW
ftr-370	3891	1	smith	PERSON
ftr-370	3891	2	treasury	ORG
ftr-370	3891	3	230	CARDINAL
ftr-370	3892	1	smith	PERSON
ftr-370	3892	2	230	CARDINAL
ftr-370	3893	1	smith	PERSON
ftr-370	3893	2	702	CARDINAL
ftr-370	3894	1	smith	PERSON
ftr-370	3895	1	treasury	ORG
ftr-370	3896	1	smith	PERSON
ftr-370	3896	2	treasury	ORG
ftr-370	3896	3	230	CARDINAL
ftr-370	3896	4	702	CARDINAL
ftr-370	3897	1	smith	PERSON
ftr-370	3898	1	smith	PERSON
ftr-370	3899	1	smith	PERSON
ftr-370	3899	2	456	CARDINAL
ftr-370	3900	1	florida	GPE
ftr-370	3901	1	9	CARDINAL
ftr-370	3902	1	smith	PERSON
ftr-370	3903	1	2	CARDINAL
ftr-370	3903	2	smith	PERSON
ftr-370	3904	1	smith	PERSON
ftr-370	3904	2	smith	PERSON
ftr-370	3908	1	smith	PERSON
ftr-370	3908	2	texas	GPE
ftr-370	3908	3	united states	GPE
ftr-370	3908	4	proskauer	GPE
ftr-370	3908	5	472	CARDINAL
ftr-370	3909	1	2d 885	CARDINAL
ftr-370	3909	2	2007	DATE
ftr-370	3910	1	smith	PERSON
ftr-370	3912	1	6	CARDINAL
ftr-370	3912	2	irs	ORG
ftr-370	3912	3	6020(b	CARDINAL
ftr-370	3913	1	t.d	PERSON
ftr-370	3913	2	73	CARDINAL
ftr-370	3913	3	2/20/08	CARDINAL
ftr-370	3915	1	301.6020-1	CARDINAL
ftr-370	3916	1	13496	DATE
ftr-370	3916	2	section 6020(b	LAW
ftr-370	3916	3	6020(b	CARDINAL
ftr-370	3917	1	2009	DATE
ftr-370	3917	2	457	CARDINAL
ftr-370	3919	1	120	CARDINAL
ftr-370	3919	2	163	CARDINAL
ftr-370	3919	3	2003	DATE
ftr-370	3920	1	a.	PERSON
ftr-370	3921	1	irs	ORG
ftr-370	3922	1	cabirac	PERSON
ftr-370	3922	2	120	CARDINAL
ftr-370	3922	3	163	CARDINAL
ftr-370	3922	4	2003	DATE
ftr-370	3923	1	zeros	CARDINAL
ftr-370	3924	1	irs	ORG
ftr-370	3924	2	zeros	CARDINAL
ftr-370	3925	1	ruwe	PERSON
ftr-370	3926	1	zero	CARDINAL
ftr-370	3927	1	7	CARDINAL
ftr-370	3928	1	sixth	ORDINAL
ftr-370	3929	1	mobley v. commissioner	PERSON
ftr-370	3929	2	532	CARDINAL
ftr-370	3929	3	491	CARDINAL
ftr-370	3929	4	6th	ORDINAL
ftr-370	3930	1	7/8/08	DATE
ftr-370	3931	1	sixth	ORDINAL
ftr-370	3931	2	the tax court’s	ORG
ftr-370	3931	3	28	CARDINAL
ftr-370	3931	4	usc § 1631	ORG
ftr-370	3932	1	28	CARDINAL
ftr-370	3933	1	sec	ORG
ftr-370	3934	1	610	CARDINAL
ftr-370	3936	1	28	CARDINAL
ftr-370	3937	1	sec	ORG
ftr-370	3938	1	610	CARDINAL
ftr-370	3938	2	a.	PERSON
ftr-370	3939	1	dacosta v. united states	PERSON
ftr-370	3939	2	82	CARDINAL
ftr-370	3941	1	549	CARDINAL
ftr-370	3941	2	7/11/08	CARDINAL
ftr-370	3943	1	28	CARDINAL
ftr-370	3944	1	610	CARDINAL
ftr-370	3944	2	28	CARDINAL
ftr-370	3945	1	1631	DATE
ftr-370	3946	1	8	CARDINAL
ftr-370	3947	1	april 15th	DATE
ftr-370	3948	1	october 15th	DATE
ftr-370	3948	2	september 15th	DATE
ftr-370	3949	1	t.d	PERSON
ftr-370	3949	2	73	CARDINAL
ftr-370	3949	3	37362-01	DATE
ftr-370	3949	4	7/1/08	CARDINAL
ftr-370	3951	1	6month	CARDINAL
ftr-370	3953	1	458	CARDINAL
ftr-370	3953	2	florida	GPE
ftr-370	3954	1	9	CARDINAL
ftr-370	3954	2	1.6081-4	DATE
ftr-370	3955	1	only five months	DATE
ftr-370	3958	1	1.6081-2	CARDINAL
ftr-370	3958	2	1.6081	CARDINAL
ftr-370	3959	1	9	CARDINAL
ftr-370	3959	2	january 5th	DATE
ftr-370	3959	3	ike	PERSON
ftr-370	3960	1	107	CARDINAL
ftr-370	3960	2	sept. 18, 2008	DATE
ftr-370	3961	1	jan. 5, 2009	DATE
ftr-370	3962	1	sept. 7, 2008	DATE
ftr-370	3962	2	jan. 5, 2009	DATE
ftr-370	3962	3	sept. 15	DATE
ftr-370	3962	4	oct. 15	DATE
ftr-370	3963	1	irs	ORG
ftr-370	3963	2	sept. 7	DATE
ftr-370	3963	3	sept. 22, 2008	DATE
ftr-370	3963	4	sept. 22	DATE
ftr-370	3963	5	10	CARDINAL
ftr-370	3963	6	irs	ORG
ftr-370	3964	1	nino	ORG
ftr-370	3964	2	ford motor company	ORG
ftr-370	3964	3	102	CARDINAL
ftr-370	3964	4	2008-5837	DATE
ftr-370	3964	5	8/8/08	TIME
ftr-370	3965	1	irs	ORG
ftr-370	3965	2	99	CARDINAL
ftr-370	3967	1	11	CARDINAL
ftr-370	3969	1	2008	DATE
ftr-370	3969	2	irs	ORG
ftr-370	3970	1	12	CARDINAL
ftr-370	3973	1	545	CARDINAL
ftr-370	3973	2	943	CARDINAL
ftr-370	3973	3	fed	ORG
ftr-370	3973	4	cir	ORG
ftr-370	3974	1	10/30/08	CARDINAL
ftr-370	3974	2	9-3	CARDINAL
ftr-370	3976	1	08964	DATE
ftr-370	3977	1	1/28/09	CARDINAL
ftr-370	3978	1	michel	PERSON
ftr-370	3983	1	2009	DATE
ftr-370	3983	2	459	CARDINAL
ftr-370	3986	1	13	CARDINAL
ftr-370	3988	1	knudsen	PERSON
ftr-370	3988	2	131	CARDINAL
ftr-370	3989	1	11	CARDINAL
ftr-370	3989	2	11/12/08	CARDINAL
ftr-370	3994	1	1	CARDINAL
ftr-370	3996	1	united states v. mount sinai	ORG
ftr-370	3996	2	486	CARDINAL
ftr-370	3996	3	1248	CARDINAL
ftr-370	3996	4	11th	ORDINAL
ftr-370	3997	1	5/18/07	CARDINAL
ftr-370	3998	1	section 3121(b)(10	LAW
ftr-370	3999	1	1965	DATE
ftr-370	3999	2	3121(b)(13	CARDINAL
ftr-370	4000	1	eleventh	ORDINAL
ftr-370	4002	1	the minnesota district court	ORG
ftr-370	4002	2	the university of minnesota	ORG
ftr-370	4003	1	the university of minnesota	ORG
ftr-370	4003	2	united states	GPE
ftr-370	4003	3	101	CARDINAL
ftr-370	4003	4	2008-1532	DATE
ftr-370	4003	5	d.	NORP
ftr-370	4004	1	4/1/08	PERSON
ftr-370	4005	1	the university of minnesota	ORG
ftr-370	4007	1	2004	DATE
ftr-370	4008	1	460	CARDINAL
ftr-370	4008	2	florida	GPE
ftr-370	4009	1	9	CARDINAL
ftr-370	4009	2	the mount sinai	GPE
ftr-370	4010	1	united states v. mount sinai medical center	ORG
ftr-370	4010	2	florida	GPE
ftr-370	4010	3	102	CARDINAL
ftr-370	4010	4	2008-5373	DATE
ftr-370	4010	5	fla	GPE
ftr-370	4011	1	7/28/08	CARDINAL
ftr-370	4012	1	minnesota	GPE
ftr-370	4012	2	apfel	ORG
ftr-370	4012	3	151	CARDINAL
ftr-370	4012	4	742	CARDINAL
ftr-370	4012	5	8th	ORDINAL
ftr-370	4012	6	1998	DATE
ftr-370	4012	7	mount sinai	LOC
ftr-370	4012	8	1996-1997	DATE
ftr-370	4013	1	the united states	GPE
ftr-370	4014	1	eleventh	ORDINAL
ftr-370	4016	1	south dakota	GPE
ftr-370	4017	1	102	CARDINAL
ftr-370	4017	2	20085623	DATE
ftr-370	4017	3	d. s. dak	ORG
ftr-370	4018	1	minnesota	GPE
ftr-370	4018	2	apfel	ORG
ftr-370	4018	3	151	CARDINAL
ftr-370	4018	4	742	CARDINAL
ftr-370	4018	5	8th	ORDINAL
ftr-370	4018	6	1998	DATE
ftr-370	4018	7	south dakota	GPE
ftr-370	4018	8	university of south dakota school of medicine	ORG
ftr-370	4018	9	3101(b)(10	PRODUCT
ftr-370	4019	1	cfm	PERSON
ftr-370	4020	1	cfm	PERSON
ftr-370	4021	1	noon	TIME
ftr-370	4023	1	chicago	GPE
ftr-370	4024	1	university of chicago	ORG
ftr-370	4024	2	v. united states	GPE
ftr-370	4024	3	545	CARDINAL
ftr-370	4024	4	564	CARDINAL
ftr-370	4024	5	7th	ORDINAL
ftr-370	4025	1	9/23/08	CARDINAL
ftr-370	4026	1	the district court’s	ORG
ftr-370	4028	1	2	CARDINAL
ftr-370	4029	1	proc	PERSON
ftr-370	4030	1	2008-25, 2008-13	DATE
ftr-370	4031	1	686	CARDINAL
ftr-370	4031	2	3/11/08	CARDINAL
ftr-370	4032	1	irs	ORG
ftr-370	4032	2	year-end	DATE
ftr-370	4032	3	the year	DATE
ftr-370	4032	4	2009	DATE
ftr-370	4032	5	461	CARDINAL
ftr-370	4032	6	the subsequent year	DATE
ftr-370	4033	1	irs	ORG
ftr-370	4033	2	eastman kodak co.	ORG
ftr-370	4034	1	united states	GPE
ftr-370	4034	2	534	CARDINAL
ftr-370	4034	3	252	CARDINAL
ftr-370	4034	4	1976	DATE
ftr-370	4034	5	acq. 1996-2	ORG
ftr-370	4035	1	reg.	MONEY
ftr-370	4036	1	1.446-5	CARDINAL
ftr-370	4036	2	the taxable year	DATE
ftr-370	4038	1	3	CARDINAL
ftr-370	4039	1	csx corp.	ORG
ftr-370	4039	2	v. united states	GPE
ftr-370	4039	3	518	CARDINAL
ftr-370	4039	4	1328	CARDINAL
ftr-370	4039	5	fed	ORG
ftr-370	4039	6	cir	PERSON
ftr-370	4040	1	3/6/08	TIME
ftr-370	4041	1	irs	ORG
ftr-370	4042	1	a. united	PERSON
ftr-370	4042	2	jps composite materials corp.	ORG
ftr-370	4042	3	101	CARDINAL
ftr-370	4042	4	2008-1488	DATE
ftr-370	4043	1	3/25/08	CARDINAL
ftr-370	4044	1	the united states	GPE
ftr-370	4044	2	medicare	ORG
ftr-370	4045	1	csx corp	ORG
ftr-370	4045	2	4	CARDINAL
ftr-370	4048	1	v. united states	GPE
ftr-370	4048	2	521	CARDINAL
ftr-370	4048	3	462	CARDINAL
ftr-370	4048	4	5th	ORDINAL
ftr-370	4049	1	3/19/08	CARDINAL
ftr-370	4050	1	75 percent	PERCENT
ftr-370	4053	1	5	CARDINAL
ftr-370	4054	1	2008-29, 2008-24	DATE
ftr-370	4055	1	1149	CARDINAL
ftr-370	4055	2	6/15/08	CARDINAL
ftr-370	4056	1	nine	CARDINAL
ftr-370	4057	1	462	CARDINAL
ftr-370	4057	2	florida	GPE
ftr-370	4058	1	9	CARDINAL
ftr-370	4058	2	6	CARDINAL
ftr-370	4059	1	2008	DATE
ftr-370	4060	1	7	CARDINAL
ftr-370	4060	2	530	CARDINAL
ftr-370	4060	3	1978	DATE
ftr-370	4061	1	peno trucking, inc.	ORG
ftr-370	4062	1	296	CARDINAL
ftr-370	4063	1	449	CARDINAL
ftr-370	4063	2	6th	ORDINAL
ftr-370	4063	3	10/3/08	CARDINAL
ftr-370	4066	1	the tax court’s	ORG
ftr-370	4066	2	1	CARDINAL
ftr-370	4066	3	the days	DATE
ftr-370	4066	4	2	CARDINAL
ftr-370	4066	5	3	CARDINAL
ftr-370	4066	6	4	CARDINAL
ftr-370	4066	7	5	CARDINAL
ftr-370	4066	8	6	CARDINAL
ftr-370	4066	9	7	CARDINAL
ftr-370	4067	1	530	CARDINAL
ftr-370	4067	2	1978	DATE
ftr-370	4069	1	8.	CARDINAL
ftr-370	4070	1	t.d	PERSON
ftr-370	4070	2	9367	DATE
ftr-370	4071	1	72	CARDINAL
ftr-370	4071	2	64939	DATE
ftr-370	4071	3	11/19/07	CARDINAL
ftr-370	4072	1	treasury	ORG
ftr-370	4072	2	31.3121(a)(5)-2	DATE
ftr-370	4074	1	one	CARDINAL
ftr-370	4075	1	2009	DATE
ftr-370	4075	2	463 a.	PERSON
ftr-370	4075	3	seventh	ORDINAL
ftr-370	4075	4	irs	ORG
ftr-370	4076	1	university of chicago	ORG
ftr-370	4076	2	united states	GPE
ftr-370	4076	3	547	CARDINAL
ftr-370	4076	4	773	CARDINAL
ftr-370	4076	5	7th	ORDINAL
ftr-370	4077	1	10/29/08	CARDINAL
ftr-370	4078	1	100	CARDINAL
ftr-370	4078	2	2007-6261	DATE
ftr-370	4078	3	n.d.	GPE
ftr-370	4079	1	8/21/07	CARDINAL
ftr-370	4081	1	the university of chicago	ORG
ftr-370	4084	1	section 3121(a)(5)(d	LAW
ftr-370	4087	1	•	CARDINAL
ftr-370	4091	1	9	CARDINAL
ftr-370	4092	1	t.d	PERSON
ftr-370	4092	2	9440	TIME
ftr-370	4092	3	annual	DATE
ftr-370	4092	4	73	CARDINAL
ftr-370	4092	5	12/29/08	CARDINAL
ftr-370	4092	6	04	DATE
ftr-370	4092	7	annual	DATE
ftr-370	4092	8	73	CARDINAL
ftr-370	4092	9	79423	DATE
ftr-370	4092	10	12/29/08	CARDINAL
ftr-370	4092	11	2009-13	DATE
ftr-370	4092	12	2009-3	DATE
ftr-370	4093	1	12/29/08	CARDINAL
ftr-370	4096	1	annual	DATE
ftr-370	4096	2	irs	ORG
ftr-370	4096	3	annual	DATE
ftr-370	4096	4	form 944	CARDINAL
ftr-370	4096	5	quarterly	DATE
ftr-370	4096	6	941	CARDINAL
ftr-370	4096	7	less than $1,000	MONEY
ftr-370	4096	8	medicare	ORG
ftr-370	4097	1	944	CARDINAL
ftr-370	4097	2	irs	ORG
ftr-370	4097	3	quarterly	DATE
ftr-370	4097	4	941	CARDINAL
ftr-370	4097	5	year-to-year	DATE
ftr-370	4100	1	31.6011(a)-4t(a)(4	CARDINAL
ftr-370	4100	2	1,000	MONEY
ftr-370	4100	3	irs	ORG
ftr-370	4100	4	944	CARDINAL
ftr-370	4100	5	941	CARDINAL
ftr-370	4100	6	irs	ORG
ftr-370	4100	7	944	CARDINAL
ftr-370	4101	1	464	CARDINAL
ftr-370	4101	2	florida	GPE
ftr-370	4102	1	9	CARDINAL
ftr-370	4102	2	944	CARDINAL
ftr-370	4102	3	irs	ORG
ftr-370	4102	4	irs	ORG
ftr-370	4103	1	proc	PERSON
ftr-370	4104	1	2009-13	DATE
ftr-370	4105	1	941	CARDINAL
ftr-370	4105	2	less than $2,500	MONEY
ftr-370	4105	3	a quarter	DATE
ftr-370	4105	4	quarterly	DATE
ftr-370	4105	5	monthly	DATE
ftr-370	4105	6	weekly	DATE
ftr-370	4106	1	1	CARDINAL
ftr-370	4107	1	edwards v. commissioner	PERSON
ftr-370	4107	2	t.c.	PERSON
ftr-370	4108	1	2008-24	DATE
ftr-370	4111	1	2	CARDINAL
ftr-370	4112	1	fallu productions v. united states	ORG
ftr-370	4112	2	101	CARDINAL
ftr-370	4112	3	855	CARDINAL
ftr-370	4112	4	n.y	GPE
ftr-370	4112	5	2/13/08	CARDINAL
ftr-370	4114	1	31.6302-1(h	CARDINAL
ftr-370	4115	1	joe pesci	PERSON
ftr-370	4116	1	6656	DATE
ftr-370	4117	1	3	CARDINAL
ftr-370	4117	2	2008	DATE
ftr-370	4117	3	exxon valdez	ORG
ftr-370	4118	1	1	CARDINAL
ftr-370	4118	2	v. united states	GPE
ftr-370	4118	3	546	CARDINAL
ftr-370	4118	4	459	CARDINAL
ftr-370	4118	5	e.d. ky	ORG
ftr-370	4119	1	2/29/08	CARDINAL
ftr-370	4120	1	mack	PERSON
ftr-370	4120	2	12%	PERCENT
ftr-370	4122	1	2009	DATE
ftr-370	4122	2	465 2	CARDINAL
ftr-370	4123	1	ahoy	PERSON
ftr-370	4124	1	2008	DATE
ftr-370	4124	2	306	CARDINAL
ftr-370	4124	3	13.50	MONEY
ftr-370	4124	4	gallon	CARDINAL
ftr-370	4124	5	puerto rico	GPE
ftr-370	4124	6	10.50	MONEY
ftr-370	4125	1	3	CARDINAL
ftr-370	4125	2	robin hood’s	PERSON
ftr-370	4126	1	2008	DATE
ftr-370	4126	2	5/16	CARDINAL
ftr-370	4126	3	more than 30 pounds	QUANTITY
ftr-370	4127	1	2008	DATE
ftr-370	4128	1	113	CARDINAL
ftr-370	4128	2	4121	CARDINAL
ftr-370	4128	3	•	CARDINAL
ftr-370	4128	4	section 202	LAW
ftr-370	4128	5	6426	DATE
ftr-370	4128	6	january 1, 2010	DATE
ftr-370	4128	7	50 cents	MONEY
ftr-370	4129	1	•	CARDINAL
ftr-370	4129	2	section 206	LAW
ftr-370	4129	3	4053	CARDINAL
ftr-370	4129	4	4051	PRODUCT
ftr-370	4131	1	1	CARDINAL
ftr-370	4132	1	2008	DATE
ftr-370	4132	2	110	CARDINAL
ftr-370	4132	3	bush	PERSON
ftr-370	4132	4	2/13/08	CARDINAL
ftr-370	4133	1	2008	DATE
ftr-370	4133	2	179 dollar	MONEY
ftr-370	4133	3	250,000	MONEY
ftr-370	4133	4	800,000	MONEY
ftr-370	4133	5	50 percent	PERCENT
ftr-370	4133	6	2008	DATE
ftr-370	4134	1	2	CARDINAL
ftr-370	4134	2	2008	DATE
ftr-370	4134	3	2008	DATE
ftr-370	4134	4	110	CARDINAL
ftr-370	4134	5	bush	PERSON
ftr-370	4134	6	5/22/08	CARDINAL
ftr-370	4135	1	2008	DATE
ftr-370	4136	1	3	CARDINAL
ftr-370	4137	1	2008	DATE
ftr-370	4137	2	110-245	CARDINAL
ftr-370	4137	3	bush	PERSON
ftr-370	4137	4	6/17/08	CARDINAL
ftr-370	4138	1	466	CARDINAL
ftr-370	4138	2	florida	GPE
ftr-370	4139	1	9	CARDINAL
ftr-370	4139	2	4	CARDINAL
ftr-370	4140	1	2008	DATE
ftr-370	4140	2	110	CARDINAL
ftr-370	4140	3	bush	PERSON
ftr-370	4140	4	7/30/08	CARDINAL
ftr-370	4141	1	2008	DATE
ftr-370	4142	1	5	CARDINAL
ftr-370	4142	2	2008	DATE
ftr-370	4143	1	2008	DATE
ftr-370	4144	1	2008	DATE
ftr-370	4145	1	110-343	CARDINAL
ftr-370	4145	2	bush	PERSON
ftr-370	4145	3	10/3/08	CARDINAL
ftr-370	4146	1	treasury	ORG
ftr-370	4147	1	6	CARDINAL
ftr-370	4147	2	110	CARDINAL
ftr-370	4147	3	bush	PERSON
ftr-370	4147	4	10/7/08	CARDINAL
ftr-370	4148	1	7	CARDINAL
ftr-370	4150	1	2008	DATE
ftr-370	4150	2	110	CARDINAL
ftr-370	4150	3	bush	PERSON
ftr-370	4150	4	12/23/08	DATE