id	sid	eid	entity	type
ftr-380	1	1	florida	GPE
ftr-380	1	2	8 2006	DATE
ftr-380	1	3	the year 2005	DATE
ftr-380	1	4	ira b. shepard martin j. mcmahon	PERSON
ftr-380	1	5	jr.	PERSON
ftr-380	2	1	1	CARDINAL
ftr-380	2	2	7	CARDINAL
ftr-380	2	3	7	CARDINAL
ftr-380	4	1	8	CARDINAL
ftr-380	4	2	8 d. year	DATE
ftr-380	4	3	8	CARDINAL
ftr-380	4	4	9	CARDINAL
ftr-380	5	1	9	CARDINAL
ftr-380	5	2	11	CARDINAL
ftr-380	5	3	13	CARDINAL
ftr-380	5	4	d.	NORP
ftr-380	6	1	21	CARDINAL
ftr-380	7	1	21	CARDINAL
ftr-380	8	1	22	CARDINAL
ftr-380	8	2	29	CARDINAL
ftr-380	8	3	i.	PERSON
ftr-380	8	4	30	CARDINAL
ftr-380	9	1	31	CARDINAL
ftr-380	9	2	a. capital	PERSON
ftr-380	9	3	31	CARDINAL
ftr-380	11	1	34	CARDINAL
ftr-380	12	1	section 1033	LAW
ftr-380	12	2	36	CARDINAL
ftr-380	13	1	36	CARDINAL
ftr-380	13	2	36	CARDINAL
ftr-380	13	3	39	CARDINAL
ftr-380	13	4	section 83	LAW
ftr-380	13	5	41	CARDINAL
ftr-380	14	1	46	CARDINAL
ftr-380	15	1	47	CARDINAL
ftr-380	17	1	47	CARDINAL
ftr-380	17	2	b.	PERSON
ftr-380	17	3	47	CARDINAL
ftr-380	17	4	48	CARDINAL
ftr-380	17	5	d.	NORP
ftr-380	17	6	280a	ORG
ftr-380	17	7	50	CARDINAL
ftr-380	17	8	e. deductions	PERSON
ftr-380	17	9	50	CARDINAL
ftr-380	17	10	f. e ducation	PERSON
ftr-380	18	1	53	CARDINAL
ftr-380	18	2	university of houston law center	ORG
ftr-380	19	1	clarence j. teselle	PERSON
ftr-380	19	2	university of florida	ORG
ftr-380	19	3	fredric g. levin college	PERSON
ftr-380	20	1	florida	GPE
ftr-380	22	1	54	CARDINAL
ftr-380	22	2	54	CARDINAL
ftr-380	22	3	56	CARDINAL
ftr-380	23	1	60	CARDINAL
ftr-380	23	2	61	CARDINAL
ftr-380	23	3	64	CARDINAL
ftr-380	23	4	f. reorganizations	PERSON
ftr-380	23	5	65	CARDINAL
ftr-380	23	6	69	CARDINAL
ftr-380	23	7	73 vii	PERSON
ftr-380	23	8	74	CARDINAL
ftr-380	23	9	years	DATE
ftr-380	23	10	74	CARDINAL
ftr-380	23	11	74	CARDINAL
ftr-380	24	1	78	CARDINAL
ftr-380	24	2	85	CARDINAL
ftr-380	24	3	85	CARDINAL
ftr-380	24	4	85	CARDINAL
ftr-380	24	5	g. miscellaneous	PERSON
ftr-380	24	6	86	CARDINAL
ftr-380	25	1	86	CARDINAL
ftr-380	25	2	86	CARDINAL
ftr-380	27	1	104	CARDINAL
ftr-380	27	2	106	CARDINAL
ftr-380	27	3	d.	NORP
ftr-380	27	4	115	CARDINAL
ftr-380	28	1	118	CARDINAL
ftr-380	28	2	118	CARDINAL
ftr-380	28	3	118	CARDINAL
ftr-380	28	4	120	CARDINAL
ftr-380	28	5	123	CARDINAL
ftr-380	28	6	123 b. discovery	QUANTITY
ftr-380	28	7	125	CARDINAL
ftr-380	30	1	127	CARDINAL
ftr-380	31	1	128	CARDINAL
ftr-380	32	1	129	CARDINAL
ftr-380	32	2	f. liens	PERSON
ftr-380	32	3	130	CARDINAL
ftr-380	32	4	135	CARDINAL
ftr-380	33	1	139	CARDINAL
ftr-380	34	1	146	CARDINAL
ftr-380	35	1	146	CARDINAL
ftr-380	36	1	148	CARDINAL
ftr-380	37	1	149	CARDINAL
ftr-380	38	1	149	CARDINAL
ftr-380	39	1	8	CARDINAL
ftr-380	39	2	the year 2005	DATE
ftr-380	39	3	ira b. shepard martin j. mcmahon	PERSON
ftr-380	39	4	jr.	PERSON
ftr-380	40	1	the internal revenue service	ORG
ftr-380	40	2	twelve months	DATE
ftr-380	42	1	1	CARDINAL
ftr-380	42	2	2	CARDINAL
ftr-380	42	3	3	CARDINAL
ftr-380	42	4	4	CARDINAL
ftr-380	44	1	two	CARDINAL
ftr-380	50	1	i. accounting a. accounting methods	ORG
ftr-380	50	2	1	CARDINAL
ftr-380	51	1	2006-11, 2006-3	DATE
ftr-380	52	1	309	CARDINAL
ftr-380	52	2	12/21/05	CARDINAL
ftr-380	53	1	263a	CARDINAL
ftr-380	53	2	9217.	DATE
ftr-380	54	1	2006	DATE
ftr-380	54	2	florida	GPE
ftr-380	54	3	2	CARDINAL
ftr-380	55	1	t.d	PERSON
ftr-380	55	2	9217	DATE
ftr-380	56	1	70	CARDINAL
ftr-380	56	2	44467	DATE
ftr-380	56	3	8/3/05	CARDINAL
ftr-380	58	1	1.263-1	CARDINAL
ftr-380	58	2	1.263	CARDINAL
ftr-380	59	1	2005	DATE
ftr-380	60	1	2005	DATE
ftr-380	61	1	d. year	ORG
ftr-380	61	2	1	CARDINAL
ftr-380	62	1	hightower v. commissioner	PERSON
ftr-380	62	2	t.c.	PERSON
ftr-380	63	1	2005	DATE
ftr-380	63	2	274	CARDINAL
ftr-380	63	3	11/28/05	CARDINAL
ftr-380	66	1	2	CARDINAL
ftr-380	66	2	the year	DATE
ftr-380	67	1	fed	ORG
ftr-380	68	1	home loan mortgage corp.	ORG
ftr-380	68	2	freddie mac	ORG
ftr-380	69	1	125	CARDINAL
ftr-380	69	2	248	CARDINAL
ftr-380	69	3	11/21/05	CARDINAL
ftr-380	70	1	ruwe	PERSON
ftr-380	70	2	freddie mac	ORG
ftr-380	70	3	the year	DATE
ftr-380	70	4	freddie mac	ORG
ftr-380	70	5	the year	DATE
ftr-380	71	1	the taxable year	DATE
ftr-380	72	1	the year	DATE
ftr-380	72	2	451	CARDINAL
ftr-380	73	1	3	CARDINAL
ftr-380	73	2	the year	DATE
ftr-380	74	1	chrysler corp.	ORG
ftr-380	76	1	8	CARDINAL
ftr-380	76	2	436	CARDINAL
ftr-380	76	3	644	CARDINAL
ftr-380	76	4	6th	ORDINAL
ftr-380	77	1	2/8/06	CARDINAL
ftr-380	78	1	aff'g t.c	PERSON
ftr-380	79	1	2000	CARDINAL
ftr-380	79	2	283	CARDINAL
ftr-380	80	1	the year	DATE
ftr-380	81	1	united states	GPE
ftr-380	81	2	general dynamics corp.	ORG
ftr-380	81	3	481	CARDINAL
ftr-380	81	4	239	CARDINAL
ftr-380	81	5	1987	DATE
ftr-380	81	6	united states	GPE
ftr-380	81	7	hughes properties, inc.	ORG
ftr-380	82	1	476	CARDINAL
ftr-380	82	2	593	CARDINAL
ftr-380	82	3	1986	DATE
ftr-380	82	4	one	CARDINAL
ftr-380	84	1	1	CARDINAL
ftr-380	85	1	irs	ORG
ftr-380	87	1	2005-28, 2005-19	DATE
ftr-380	88	1	997	CARDINAL
ftr-380	88	2	4/25/05	CARDINAL
ftr-380	90	1	medicaid	ORG
ftr-380	93	1	76-96	DATE
ftr-380	93	2	1976-1	DATE
ftr-380	93	3	162	CARDINAL
ftr-380	93	4	irs	ORG
ftr-380	94	1	2.	CARDINAL
ftr-380	94	2	daily	DATE
ftr-380	95	1	kikalos v. united states	PERSON
ftr-380	95	2	408	CARDINAL
ftr-380	95	3	7th	ORDINAL
ftr-380	97	1	three	CARDINAL
ftr-380	99	1	posner	PERSON
ftr-380	99	2	daily	DATE
ftr-380	99	3	at least 1998	DATE
ftr-380	99	4	the internal revenue service	ORG
ftr-380	103	1	seventh	ORDINAL
ftr-380	103	2	the years 1998 and 2006	DATE
ftr-380	103	3	florida	GPE
ftr-380	103	4	1999	DATE
ftr-380	104	1	posner	PERSON
ftr-380	105	1	posner	PERSON
ftr-380	111	1	nick kikalos	PERSON
ftr-380	111	2	z	ORG
ftr-380	112	1	disbelieve kikalos's	PERSON
ftr-380	114	1	a.	PERSON
ftr-380	114	2	seventh	ORDINAL
ftr-380	114	3	1997	DATE
ftr-380	115	1	kikalos v. commissioner	PERSON
ftr-380	115	2	434	CARDINAL
ftr-380	115	3	977	CARDINAL
ftr-380	115	4	7th	ORDINAL
ftr-380	115	5	1/19/06	CARDINAL
ftr-380	116	1	years 1990-1992	DATE
ftr-380	116	2	irs	ORG
ftr-380	116	3	daily	DATE
ftr-380	117	1	kikalos's	ORG
ftr-380	118	1	irs	ORG
ftr-380	118	2	irs	ORG
ftr-380	118	3	kikalos	PERSON
ftr-380	118	4	thirty-one	CARDINAL
ftr-380	118	5	1997	DATE
ftr-380	118	6	809,734.51	MONEY
ftr-380	118	7	third	ORDINAL
ftr-380	120	1	the 20 percent	PERCENT
ftr-380	121	1	8	CARDINAL
ftr-380	121	2	3	CARDINAL
ftr-380	123	1	kams prime & fancy food, ltd.	ORG
ftr-380	124	1	t.c.	PERSON
ftr-380	125	1	2005	DATE
ftr-380	125	2	233	CARDINAL
ftr-380	126	1	$1.5 million	MONEY
ftr-380	127	1	4	CARDINAL
ftr-380	127	2	coburn v. commissioner	PERSON
ftr-380	127	3	t.c.	PERSON
ftr-380	128	1	2005	DATE
ftr-380	128	2	283	CARDINAL
ftr-380	130	1	1	CARDINAL
ftr-380	131	1	the 2003 year	DATE
ftr-380	132	1	proc	PERSON
ftr-380	133	1	2004-23, 2004-16	DATE
ftr-380	134	1	785	CARDINAL
ftr-380	136	1	1.263(a)-4	ORDINAL
ftr-380	136	2	1.263(a)-5	CARDINAL
ftr-380	136	3	1.167(a)-3(b	CARDINAL
ftr-380	136	4	2003	DATE
ftr-380	137	1	a. changing	PERSON
ftr-380	137	2	years	DATE
ftr-380	137	3	2003	DATE
ftr-380	138	1	proc	PERSON
ftr-380	139	1	2005-9, 2005-2	DATE
ftr-380	140	1	303	CARDINAL
ftr-380	141	1	proc	PERSON
ftr-380	142	1	2004-23	DATE
ftr-380	143	1	b. rev	PERSON
ftr-380	143	2	proc	PERSON
ftr-380	144	1	2005-17, 2005-13	DATE
ftr-380	145	1	797	CARDINAL
ftr-380	146	1	proc	PERSON
ftr-380	147	1	2005-9	DATE
ftr-380	147	2	second year ending	DATE
ftr-380	147	3	12/31/03	DATE
ftr-380	148	1	a calendar year	DATE
ftr-380	148	2	the 2005 year	DATE
ftr-380	149	1	five-year	DATE
ftr-380	149	2	that year	DATE
ftr-380	150	1	2	CARDINAL
ftr-380	150	2	irs	ORG
ftr-380	151	1	2004-6, 2004-3	DATE
ftr-380	152	1	308	CARDINAL
ftr-380	152	2	12/22/03	CARDINAL
ftr-380	153	1	1	CARDINAL
ftr-380	154	1	2	CARDINAL
ftr-380	155	1	3	CARDINAL
ftr-380	156	1	11	CARDINAL
ftr-380	157	1	12	CARDINAL
ftr-380	158	1	florida	GPE
ftr-380	159	1	13	CARDINAL
ftr-380	160	1	15	CARDINAL
ftr-380	161	1	a.	PERSON
ftr-380	162	1	fedex corp.	ORG
ftr-380	163	1	v. united states	GPE
ftr-380	163	2	91	CARDINAL
ftr-380	163	3	2003-1940	DATE
ftr-380	163	4	u.s.t.c	ORG
ftr-380	163	5	50	CARDINAL
ftr-380	163	6	91	DATE
ftr-380	163	7	tenn	PERSON
ftr-380	163	8	4/8/03	CARDINAL
ftr-380	165	1	1.162-4	CARDINAL
ftr-380	166	1	1	CARDINAL
ftr-380	166	2	2	CARDINAL
ftr-380	169	1	memphis	GPE
ftr-380	170	1	fedex corp.	ORG
ftr-380	171	1	v. united states	GPE
ftr-380	171	2	291	CARDINAL
ftr-380	172	1	2d 699	DATE
ftr-380	172	2	tenn.	PERSON
ftr-380	172	3	2003	DATE
ftr-380	174	1	sixth	ORDINAL
ftr-380	175	1	fedex corp.	ORG
ftr-380	176	1	v. united states	GPE
ftr-380	176	2	412	CARDINAL
ftr-380	176	3	617	CARDINAL
ftr-380	176	4	6th	ORDINAL
ftr-380	176	5	2/16/05	CARDINAL
ftr-380	177	1	$70 million	MONEY
ftr-380	177	2	irs	ORG
ftr-380	177	3	1993	DATE
ftr-380	177	4	1994	DATE
ftr-380	178	1	3	CARDINAL
ftr-380	178	2	263a	CARDINAL
ftr-380	180	1	200418	DATE
ftr-380	180	2	2004-8	DATE
ftr-380	181	1	509	CARDINAL
ftr-380	181	2	2/23/04	CARDINAL
ftr-380	185	1	98-25	CARDINAL
ftr-380	185	2	1998-1	DATE
ftr-380	185	3	998	CARDINAL
ftr-380	186	1	94	CARDINAL
ftr-380	186	2	35	DATE
ftr-380	187	1	a. allocating environmental remediation	ORG
ftr-380	188	1	the year	DATE
ftr-380	191	1	8	CARDINAL
ftr-380	191	2	2005-42, 2005-28	DATE
ftr-380	192	1	67	CARDINAL
ftr-380	192	2	6/20/05	CARDINAL
ftr-380	194	1	2004-18	DATE
ftr-380	194	2	five	CARDINAL
ftr-380	194	3	the taxable year	DATE
ftr-380	196	1	4	CARDINAL
ftr-380	196	2	2004-17, 2004-8	DATE
ftr-380	197	1	516	CARDINAL
ftr-380	197	2	2/6/04	CARDINAL
ftr-380	198	1	the taxable year	DATE
ftr-380	198	2	prior taxable years	DATE
ftr-380	198	3	1341	CARDINAL
ftr-380	199	1	a. reynolds metals co.	PERSON
ftr-380	199	2	united states	GPE
ftr-380	199	3	389	CARDINAL
ftr-380	199	4	f. supp	PERSON
ftr-380	200	1	2d 692	CARDINAL
ftr-380	201	1	8/22/05	CARDINAL
ftr-380	202	1	prior years'	DATE
ftr-380	203	1	5	CARDINAL
ftr-380	204	1	96	CARDINAL
ftr-380	204	2	2005-5649	DATE
ftr-380	204	3	tenn	PERSON
ftr-380	204	4	sept. 2, 2005	DATE
ftr-380	206	1	6	CARDINAL
ftr-380	206	2	2005-47, 2005-32	DATE
ftr-380	207	1	261	CARDINAL
ftr-380	207	2	third	ORDINAL
ftr-380	208	1	1	CARDINAL
ftr-380	208	2	seventh	ORDINAL
ftr-380	209	1	menard. inc.	ORG
ftr-380	210	1	t.c.	PERSON
ftr-380	211	1	2004	CARDINAL
ftr-380	211	2	t.c.	PERSON
ftr-380	212	1	2005-3	DATE
ftr-380	213	1	seventh	ORDINAL
ftr-380	213	2	spring corp.	ORG
ftr-380	214	1	196	CARDINAL
ftr-380	214	2	833	CARDINAL
ftr-380	214	3	1999	DATE
ftr-380	214	4	$13 million	MONEY
ftr-380	214	5	$20 million	MONEY
ftr-380	214	6	5 percent	PERCENT
ftr-380	214	7	john r. menard	PERSON
ftr-380	214	8	89 percent	PERCENT
ftr-380	214	9	20061	DATE
ftr-380	214	10	florida	GPE
ftr-380	216	1	1.162-7(b)(3	DATE
ftr-380	218	1	two	CARDINAL
ftr-380	218	2	1	CARDINAL
ftr-380	218	3	2	CARDINAL
ftr-380	219	1	t.c.	PERSON
ftr-380	220	1	2005-3	DATE
ftr-380	221	1	1	CARDINAL
ftr-380	221	2	2	CARDINAL
ftr-380	221	3	3	CARDINAL
ftr-380	222	1	d.	NORP
ftr-380	222	2	1	CARDINAL
ftr-380	223	1	irs	ORG
ftr-380	223	2	2005	DATE
ftr-380	224	1	proc	PERSON
ftr-380	225	1	2004-64	DATE
ftr-380	225	2	2004-49	DATE
ftr-380	226	1	898	CARDINAL
ftr-380	226	2	superseding rev	PERSON
ftr-380	227	1	2003-76	DATE
ftr-380	227	2	2003-43	DATE
ftr-380	228	1	924	CARDINAL
ftr-380	229	1	1/1/05	CARDINAL
ftr-380	229	2	37.5 cents	MONEY
ftr-380	229	3	40.5 cents	MONEY
ftr-380	229	4	14 cents	MONEY
ftr-380	229	5	15 cents	MONEY
ftr-380	229	6	14 cents	MONEY
ftr-380	230	1	2003	DATE
ftr-380	232	1	irs	ORG
ftr-380	232	2	9/1/05	CARDINAL
ftr-380	233	1	2005-71, 2005-41	DATE
ftr-380	234	1	714	CARDINAL
ftr-380	234	2	9/12/05	CARDINAL
ftr-380	235	1	9/1/05	DATE
ftr-380	235	2	48.5 cents	MONEY
ftr-380	235	3	22 cents	MONEY
ftr-380	236	1	14 cents	MONEY
ftr-380	237	1	8	CARDINAL
ftr-380	237	2	katrina	EVENT
ftr-380	237	3	70 percent	PERCENT
ftr-380	237	4	hurricane katrina	EVENT
ftr-380	238	1	between 8/25/05 and 12/31/06	CARDINAL
ftr-380	239	1	the first eight months of 2005	DATE
ftr-380	239	2	the last four for 2006	DATE
ftr-380	240	1	proc	PERSON
ftr-380	241	1	2005-78	DATE
ftr-380	241	2	2005	DATE
ftr-380	241	3	51	CARDINAL
ftr-380	242	1	1177	CARDINAL
ftr-380	243	1	1/1/06	DATE
ftr-380	244	1	44.5 cents	MONEY
ftr-380	244	2	18 cents	MONEY
ftr-380	244	3	14 cents	MONEY
ftr-380	244	4	hurricane katrina	EVENT
ftr-380	244	5	32 cents	MONEY
ftr-380	244	6	hurricane katrina	EVENT
ftr-380	244	7	up to	MONEY
ftr-380	244	8	44.5 cents	MONEY
ftr-380	245	1	2	CARDINAL
ftr-380	245	2	section 201	LAW
ftr-380	245	3	2004	DATE
ftr-380	245	4	179	CARDINAL
ftr-380	245	5	100,000	MONEY
ftr-380	245	6	years beginning before 2008	DATE
ftr-380	246	1	a. rev	PERSON
ftr-380	246	2	proc	PERSON
ftr-380	247	1	2004-71	DATE
ftr-380	247	2	50	CARDINAL
ftr-380	248	1	11/19/04	CARDINAL
ftr-380	249	1	2005	DATE
ftr-380	249	2	105,000	MONEY
ftr-380	249	3	420,000	MONEY
ftr-380	250	1	b. rev	PERSON
ftr-380	250	2	proc	PERSON
ftr-380	251	1	2005-70	DATE
ftr-380	251	2	3.18,	DATE
ftr-380	251	3	2005	DATE
ftr-380	251	4	47	CARDINAL
ftr-380	252	1	979	CARDINAL
ftr-380	253	1	years	DATE
ftr-380	253	2	2006	DATE
ftr-380	253	3	108,000	MONEY
ftr-380	253	4	430,000	MONEY
ftr-380	255	1	t.d	PERSON
ftr-380	255	2	9209	DATE
ftr-380	255	3	section 179	LAW
ftr-380	255	4	70	CARDINAL
ftr-380	255	5	40189	DATE
ftr-380	255	6	7/13/05	CARDINAL
ftr-380	257	1	3.	CARDINAL
ftr-380	257	2	section 907	LAW
ftr-380	257	3	2004	DATE
ftr-380	258	1	the securities exchange act of	ORG
ftr-380	258	2	1934	DATE
ftr-380	258	3	10 percent	PERCENT
ftr-380	260	1	114	CARDINAL
ftr-380	260	2	197	CARDINAL
ftr-380	260	3	2000	DATE
ftr-380	260	4	255	CARDINAL
ftr-380	260	5	495	CARDINAL
ftr-380	260	6	8th cir. 2001	LOC
ftr-380	261	1	2006	DATE
ftr-380	261	2	florida	GPE
ftr-380	261	3	10/22/04	CARDINAL
ftr-380	262	1	a.	PERSON
ftr-380	263	1	2005-45, 2005-24	DATE
ftr-380	264	1	1228	CARDINAL
ftr-380	264	2	5/27/05	CARDINAL
ftr-380	266	1	6/30/05	CARDINAL
ftr-380	267	1	4	CARDINAL
ftr-380	268	1	section 102	LAW
ftr-380	268	2	2004	DATE
ftr-380	268	3	199	CARDINAL
ftr-380	268	4	nine percent	PERCENT
ftr-380	268	5	u.s.	GPE
ftr-380	269	1	199	CARDINAL
ftr-380	271	1	over six years	DATE
ftr-380	271	2	2005	DATE
ftr-380	272	1	three percent	PERCENT
ftr-380	272	2	2005	DATE
ftr-380	272	3	nine percent	PERCENT
ftr-380	272	4	2009	DATE
ftr-380	272	5	50 percent	PERCENT
ftr-380	272	6	the year	DATE
ftr-380	273	1	199(d)(5	CARDINAL
ftr-380	275	1	section 199(d)(5	LAW
ftr-380	276	1	1	CARDINAL
ftr-380	276	2	2	CARDINAL
ftr-380	276	3	3	CARDINAL
ftr-380	278	1	1	CARDINAL
ftr-380	278	2	the united states	GPE
ftr-380	278	3	the united states	GPE
ftr-380	278	4	2	CARDINAL
ftr-380	278	5	the united states	GPE
ftr-380	278	6	3	CARDINAL
ftr-380	278	7	the united states	GPE
ftr-380	278	8	united states	GPE
ftr-380	280	1	8	CARDINAL
ftr-380	280	2	1	CARDINAL
ftr-380	280	3	2	CARDINAL
ftr-380	283	1	100,000	MONEY
ftr-380	283	2	35 percent	PERCENT
ftr-380	284	1	199	CARDINAL
ftr-380	284	2	$100,000 to $91,000	MONEY
ftr-380	285	1	35 percent	PERCENT
ftr-380	285	2	91,000	MONEY
ftr-380	285	3	31,850	MONEY
ftr-380	285	4	only 31.85 percent	PERCENT
ftr-380	285	5	100,000	MONEY
ftr-380	286	1	section 199	LAW
ftr-380	289	1	2004	DATE
ftr-380	292	1	2006	DATE
ftr-380	292	2	florida	GPE
ftr-380	298	1	section 482	LAW
ftr-380	299	1	third	ORDINAL
ftr-380	302	1	108	CARDINAL
ftr-380	302	2	13	CARDINAL
ftr-380	302	3	27 (2004	DATE
ftr-380	304	1	•	CARDINAL
ftr-380	304	2	fsc	ORG
ftr-380	304	3	u.s.	GPE
ftr-380	305	1	fsc	ORG
ftr-380	305	2	the world trade organization	ORG
ftr-380	305	3	8	CARDINAL
ftr-380	306	1	2007	DATE
ftr-380	306	2	2005	DATE
ftr-380	306	3	80 percent	PERCENT
ftr-380	306	4	2006	DATE
ftr-380	306	5	60 percent	PERCENT
ftr-380	307	1	wto	ORG
ftr-380	308	1	a.	PERSON
ftr-380	309	1	2005-14, 2005-7	DATE
ftr-380	310	1	498	CARDINAL
ftr-380	310	2	1/19/05	CARDINAL
ftr-380	312	1	2005-14	DATE
ftr-380	314	1	reg-105847-05	DATE
ftr-380	314	2	70	CARDINAL
ftr-380	314	3	67220	DATE
ftr-380	314	4	11/4/05	CARDINAL
ftr-380	315	1	224	CARDINAL
ftr-380	316	1	1.199-1	CARDINAL
ftr-380	316	2	u.s.	GPE
ftr-380	316	3	199	CARDINAL
ftr-380	318	1	5	CARDINAL
ftr-380	318	2	irs	ORG
ftr-380	318	3	more than one	CARDINAL
ftr-380	319	1	twelve	CARDINAL
ftr-380	319	2	more than one	CARDINAL
ftr-380	321	1	200540, 2005-27	DATE
ftr-380	321	2	4	CARDINAL
ftr-380	321	3	6/17/05	CARDINAL
ftr-380	322	1	312	CARDINAL
ftr-380	322	2	531	CARDINAL
ftr-380	323	1	four	CARDINAL
ftr-380	324	1	first	ORDINAL
ftr-380	324	2	three	CARDINAL
ftr-380	324	3	3	CARDINAL
ftr-380	324	4	twelve	CARDINAL
ftr-380	325	1	4	CARDINAL
ftr-380	326	1	sears, roebuck & co.	ORG
ftr-380	327	1	972	CARDINAL
ftr-380	327	2	858	CARDINAL
ftr-380	327	3	861	CARDINAL
ftr-380	327	4	easterbrook	PERSON
ftr-380	329	1	2006	DATE
ftr-380	329	2	florida	GPE
ftr-380	331	1	one	CARDINAL
ftr-380	333	1	6	CARDINAL
ftr-380	335	1	2005-52, 2005-35	DATE
ftr-380	336	1	423	CARDINAL
ftr-380	336	2	8/3/05	CARDINAL
ftr-380	337	1	hours	TIME
ftr-380	338	1	each hour	TIME
ftr-380	338	2	the automobile repair business	ORG
ftr-380	339	1	a.	PERSON
ftr-380	340	1	namyst	PERSON
ftr-380	340	2	t.c.	PERSON
ftr-380	341	1	2004	CARDINAL
ftr-380	341	2	263	CARDINAL
ftr-380	343	1	1.62-2(f	QUANTITY
ftr-380	345	1	1	CARDINAL
ftr-380	346	1	namyst	PERSON
ftr-380	346	2	435	CARDINAL
ftr-380	346	3	910	CARDINAL
ftr-380	346	4	2006-1	DATE
ftr-380	346	5	50,163	CARDINAL
ftr-380	346	6	8th	ORDINAL
ftr-380	347	1	1/27/06	CARDINAL
ftr-380	349	1	1.62-2	CARDINAL
ftr-380	350	1	8	CARDINAL
ftr-380	351	1	the tax court's	ORG
ftr-380	353	1	deihl v. commissioner	PERSON
ftr-380	353	2	t.c.	PERSON
ftr-380	354	1	2005287	DATE
ftr-380	354	2	12/15/05	CARDINAL
ftr-380	355	1	wherry	PERSON
ftr-380	357	1	628	CARDINAL
ftr-380	357	2	467	CARDINAL
ftr-380	357	3	5th	ORDINAL
ftr-380	357	4	1980	DATE
ftr-380	358	1	e. depreciation &	ORG
ftr-380	358	2	1	CARDINAL
ftr-380	358	3	fifth & grand	DATE
ftr-380	359	1	t.c.	PERSON
ftr-380	359	2	2005-34	DATE
ftr-380	359	3	2/28/05	CARDINAL
ftr-380	360	1	colvin	PERSON
ftr-380	361	1	2	CARDINAL
ftr-380	361	2	section 1245(b)(8	LAW
ftr-380	361	3	2005	DATE
ftr-380	361	4	197	CARDINAL
ftr-380	361	5	one	CARDINAL
ftr-380	361	6	1245	CARDINAL
ftr-380	362	1	1	CARDINAL
ftr-380	363	1	arevalo v. commissioner	PERSON
ftr-380	363	2	124 t.c	QUANTITY
ftr-380	363	3	244	CARDINAL
ftr-380	363	4	5/18/05	CARDINAL
ftr-380	364	1	10,000	MONEY
ftr-380	366	1	2006	DATE
ftr-380	366	2	florida	GPE
ftr-380	367	1	2	CARDINAL
ftr-380	367	2	katrina	EVENT
ftr-380	367	3	hurricane katrina	EVENT
ftr-380	367	4	hurricane katrina	EVENT
ftr-380	368	1	3.	CARDINAL
ftr-380	368	2	2005	DATE
ftr-380	368	3	100 percent	PERCENT
ftr-380	369	1	4	CARDINAL
ftr-380	369	2	section 41(a)(3	LAW
ftr-380	369	3	2005	DATE
ftr-380	369	4	20 percent	PERCENT
ftr-380	370	1	at least five	CARDINAL
ftr-380	370	2	the calendar year	DATE
ftr-380	370	3	no more than half	CARDINAL
ftr-380	372	1	1	CARDINAL
ftr-380	373	1	2005	DATE
ftr-380	373	2	seven-year	DATE
ftr-380	374	1	168(e)(3)(c)(iv	CARDINAL
ftr-380	375	1	2	CARDINAL
ftr-380	375	2	iowa	GPE
ftr-380	375	3	80	DATE
ftr-380	375	4	group, inc.	ORG
ftr-380	376	1	irs	ORG
ftr-380	376	2	406	CARDINAL
ftr-380	376	3	950	CARDINAL
ftr-380	376	4	8th	ORDINAL
ftr-380	377	1	5/4/05	CARDINAL
ftr-380	377	2	371	CARDINAL
ftr-380	377	3	f. supp	PERSON
ftr-380	378	1	2d 1036	CARDINAL
ftr-380	378	2	iowa	GPE
ftr-380	378	3	2004	DATE
ftr-380	379	1	50 percent	PERCENT
ftr-380	380	1	3	CARDINAL
ftr-380	380	2	2005	DATE
ftr-380	380	3	two	CARDINAL
ftr-380	380	4	fifteen-year	DATE
ftr-380	380	5	1	CARDINAL
ftr-380	380	6	sixty-five	CARDINAL
ftr-380	380	7	2	CARDINAL
ftr-380	381	1	168(e)(3)(e)(viii	CARDINAL
ftr-380	382	1	4	CARDINAL
ftr-380	383	1	section 179d	LAW
ftr-380	383	2	2005	DATE
ftr-380	383	3	2006	DATE
ftr-380	383	4	2007	DATE
ftr-380	384	1	the united states	GPE
ftr-380	384	2	1	CARDINAL
ftr-380	384	3	8	CARDINAL
ftr-380	384	4	2	CARDINAL
ftr-380	384	5	3	CARDINAL
ftr-380	384	6	at least 50 percent	PERCENT
ftr-380	385	1	1.80	MONEY
ftr-380	388	1	50 percent	PERCENT
ftr-380	388	2	0.60	MONEY
ftr-380	388	3	1	CARDINAL
ftr-380	388	4	2	CARDINAL
ftr-380	388	5	3	CARDINAL
ftr-380	389	1	5	CARDINAL
ftr-380	389	2	2005	DATE
ftr-380	389	3	613a(d)(4	CARDINAL
ftr-380	389	4	75,000 barrels	QUANTITY
ftr-380	389	5	the entire year	DATE
ftr-380	389	6	any day	DATE
ftr-380	390	1	6	CARDINAL
ftr-380	391	1	2005	DATE
ftr-380	391	2	the united states	GPE
ftr-380	391	3	24-month	DATE
ftr-380	392	1	7	CARDINAL
ftr-380	392	2	2005	DATE
ftr-380	392	3	five years	DATE
ftr-380	392	4	years ending in 2003, 2004	DATE
ftr-380	392	5	2005	DATE
ftr-380	393	1	irc § 172(b)(1)(i	ORG
ftr-380	394	1	8	CARDINAL
ftr-380	395	1	2005	DATE
ftr-380	395	2	two	CARDINAL
ftr-380	395	3	1	CARDINAL
ftr-380	395	4	30 percent	PERCENT
ftr-380	395	5	2	CARDINAL
ftr-380	395	6	10 percent	PERCENT
ftr-380	396	1	2006	DATE
ftr-380	396	2	2007	DATE
ftr-380	397	1	30 percent	PERCENT
ftr-380	397	2	2006	DATE
ftr-380	397	3	2007	DATE
ftr-380	398	1	only those two years	DATE
ftr-380	398	2	30 percent	PERCENT
ftr-380	399	1	2006	DATE
ftr-380	399	2	florida	GPE
ftr-380	399	3	9	CARDINAL
ftr-380	400	1	2005	DATE
ftr-380	400	2	indian	NORP
ftr-380	400	3	the united states	GPE
ftr-380	400	4	indian	NORP
ftr-380	400	5	june 14, 2005	DATE
ftr-380	401	1	january 1, 2009	DATE
ftr-380	402	1	the years 2006 through 2012	DATE
ftr-380	403	1	1.50	MONEY
ftr-380	403	2	indian	NORP
ftr-380	403	3	the years 2006 through	DATE
ftr-380	403	4	2009	DATE
ftr-380	403	5	2.00	MONEY
ftr-380	404	1	10	CARDINAL
ftr-380	405	1	2005	DATE
ftr-380	407	1	1993	DATE
ftr-380	407	2	june 30, 1998	DATE
ftr-380	407	3	january 1, 2010	DATE
ftr-380	408	1	3.00	MONEY
ftr-380	408	2	post-2004	DATE
ftr-380	408	3	4,000 barrels	QUANTITY
ftr-380	409	1	the fouryear period	DATE
ftr-380	409	2	the later of january 1, 2006	DATE
ftr-380	410	1	11	CARDINAL
ftr-380	411	1	2005	DATE
ftr-380	411	2	third	ORDINAL
ftr-380	412	1	10 cents	MONEY
ftr-380	412	2	gallon	CARDINAL
ftr-380	412	3	15 million gallons	QUANTITY
ftr-380	413	1	no more than	CARDINAL
ftr-380	414	1	2005	DATE
ftr-380	414	2	bc	ORG
ftr-380	414	3	1.00	MONEY
ftr-380	414	4	gallon	CARDINAL
ftr-380	416	1	the end of 2008	DATE
ftr-380	417	1	12	CARDINAL
ftr-380	418	1	2005	DATE
ftr-380	418	2	1.8 cents	MONEY
ftr-380	418	3	kilowatt-hour	TIME
ftr-380	418	4	eight-year	DATE
ftr-380	419	1	irs	ORG
ftr-380	419	2	january 1, 2021	DATE
ftr-380	420	1	irs	ORG
ftr-380	420	2	nameplate	CARDINAL
ftr-380	420	3	kilowatt hour	TIME
ftr-380	421	1	one-third	CARDINAL
ftr-380	421	2	0.6 cents	MONEY
ftr-380	421	3	kilowatt hour	TIME
ftr-380	422	1	8	CARDINAL
ftr-380	422	2	annual	DATE
ftr-380	422	3	eight-year	DATE
ftr-380	422	4	$125 million	MONEY
ftr-380	422	5	1,000 megawatts	QUANTITY
ftr-380	423	1	200 megawatts	QUANTITY
ftr-380	423	2	$25 million	MONEY
ftr-380	424	1	13	CARDINAL
ftr-380	425	1	2005	DATE
ftr-380	425	2	two	CARDINAL
ftr-380	426	1	section 48a	LAW
ftr-380	427	1	20 percent	PERCENT
ftr-380	427	2	15 percent	PERCENT
ftr-380	428	1	irs	ORG
ftr-380	429	1	$800 million	MONEY
ftr-380	429	2	$500 million	MONEY
ftr-380	430	1	section 48b	LAW
ftr-380	430	2	20 percent	PERCENT
ftr-380	431	1	irs	ORG
ftr-380	432	1	irs	ORG
ftr-380	432	2	$350 million	MONEY
ftr-380	432	3	no more than $130 million	MONEY
ftr-380	433	1	14	CARDINAL
ftr-380	435	1	section 45l	ORG
ftr-380	435	2	2005	DATE
ftr-380	435	3	2,000	MONEY
ftr-380	435	4	1,000	MONEY
ftr-380	436	1	2,000	MONEY
ftr-380	436	2	the treasury department	ORG
ftr-380	436	3	annual	DATE
ftr-380	436	4	at least 50 percent	PERCENT
ftr-380	437	1	1,000	MONEY
ftr-380	437	2	at least a 30 percent	PERCENT
ftr-380	437	3	at least one-third	CARDINAL
ftr-380	438	1	2,000	MONEY
ftr-380	439	1	2005	DATE
ftr-380	439	2	2006	DATE
ftr-380	439	3	2007	DATE
ftr-380	441	1	15	CARDINAL
ftr-380	442	1	section 45m	LAW
ftr-380	442	2	2005	DATE
ftr-380	442	3	2006	DATE
ftr-380	442	4	florida	GPE
ftr-380	443	1	2006	DATE
ftr-380	443	2	2007	DATE
ftr-380	444	1	2007	DATE
ftr-380	445	1	3	MONEY
ftr-380	445	2	2007	DATE
ftr-380	445	3	2005	DATE
ftr-380	445	4	100	MONEY
ftr-380	446	1	100	MONEY
ftr-380	446	2	2006	DATE
ftr-380	446	3	2007	DATE
ftr-380	446	4	2007	DATE
ftr-380	447	1	75	MONEY
ftr-380	447	2	2006	DATE
ftr-380	447	3	2001	DATE
ftr-380	447	4	at least 15 percent	PERCENT
ftr-380	447	5	125	MONEY
ftr-380	447	6	2006	DATE
ftr-380	447	7	2007	DATE
ftr-380	447	8	2001	DATE
ftr-380	447	9	at least 20 percent	PERCENT
ftr-380	447	10	125	MONEY
ftr-380	447	11	either year	DATE
ftr-380	447	12	2001	DATE
ftr-380	447	13	at least 25 percent	PERCENT
ftr-380	448	1	the united states	GPE
ftr-380	448	2	the calendar year (2006 or	DATE
ftr-380	448	3	2007	DATE
ftr-380	448	4	the preceding three years	DATE
ftr-380	448	5	over 110 percent	PERCENT
ftr-380	448	6	the preceding three years	DATE
ftr-380	449	1	45	CARDINAL
ftr-380	449	2	the two years	DATE
ftr-380	449	3	$75 million	MONEY
ftr-380	449	4	one year	DATE
ftr-380	449	5	2 percent	PERCENT
ftr-380	449	6	annual	DATE
ftr-380	449	7	three	CARDINAL
ftr-380	449	8	years	DATE
ftr-380	451	1	16	CARDINAL
ftr-380	453	1	section 30b	LAW
ftr-380	453	2	2005	DATE
ftr-380	454	1	the year	DATE
ftr-380	459	1	four	CARDINAL
ftr-380	459	2	1	CARDINAL
ftr-380	459	3	2	CARDINAL
ftr-380	459	4	3	CARDINAL
ftr-380	459	5	4	CARDINAL
ftr-380	460	1	one	CARDINAL
ftr-380	461	1	8	CARDINAL
ftr-380	462	1	8,000	MONEY
ftr-380	462	2	8,500 pounds	QUANTITY
ftr-380	462	3	only $4,000	MONEY
ftr-380	462	4	2009	DATE
ftr-380	462	5	40,000	MONEY
ftr-380	462	6	more than 26,000 pounds	QUANTITY
ftr-380	463	1	$1,000 to $4,000	MONEY
ftr-380	464	1	1	CARDINAL
ftr-380	464	2	2	CARDINAL
ftr-380	464	3	3	CARDINAL
ftr-380	464	4	at least 125 percent	PERCENT
ftr-380	464	5	2002	DATE
ftr-380	464	6	4	CARDINAL
ftr-380	464	7	the environmental protection agency	ORG
ftr-380	466	1	two	CARDINAL
ftr-380	467	1	2002	DATE
ftr-380	467	2	400	MONEY
ftr-380	467	3	at least 125 percent	PERCENT
ftr-380	467	4	2002	DATE
ftr-380	467	5	2,400	MONEY
ftr-380	467	6	at least 250 percent	PERCENT
ftr-380	467	7	2002	DATE
ftr-380	468	1	250	MONEY
ftr-380	468	2	at least 1,200 gallons	QUANTITY
ftr-380	468	3	1,000	MONEY
ftr-380	468	4	at least 3,000 gallons	QUANTITY
ftr-380	469	1	120,000 lifetime miles	QUANTITY
ftr-380	469	2	2002	DATE
ftr-380	469	3	year	DATE
ftr-380	472	1	20 percent	PERCENT
ftr-380	472	2	at least a	CARDINAL
ftr-380	472	3	20 percent	PERCENT
ftr-380	472	4	30 percent	PERCENT
ftr-380	472	5	at least 40 percent	PERCENT
ftr-380	472	6	40 percent	PERCENT
ftr-380	472	7	at least 50 percent	PERCENT
ftr-380	473	1	at least 85 percent	PERCENT
ftr-380	474	1	50 percent	PERCENT
ftr-380	474	2	80 percent	PERCENT
ftr-380	476	1	2006	DATE
ftr-380	476	2	florida	GPE
ftr-380	476	3	75 percent	PERCENT
ftr-380	476	4	70 percent	PERCENT
ftr-380	476	5	at least 90 percent	PERCENT
ftr-380	476	6	90 percent	PERCENT
ftr-380	477	1	2005	DATE
ftr-380	477	2	before 2015	CARDINAL
ftr-380	477	3	2011	DATE
ftr-380	477	4	2010	DATE
ftr-380	478	1	first	ORDINAL
ftr-380	478	2	50 percent	PERCENT
ftr-380	478	3	25 percent	PERCENT
ftr-380	478	4	60,000	CARDINAL
ftr-380	478	5	the united states	GPE
ftr-380	479	1	congress	ORG
ftr-380	479	2	japanese	NORP
ftr-380	479	3	american	NORP
ftr-380	482	1	17	CARDINAL
ftr-380	483	1	section 30c	LAW
ftr-380	483	2	2005	DATE
ftr-380	483	3	30 percent	PERCENT
ftr-380	484	1	at least 20 percent	PERCENT
ftr-380	485	1	30,000	MONEY
ftr-380	486	1	1,000	MONEY
ftr-380	488	1	2009	DATE
ftr-380	488	2	2014	DATE
ftr-380	489	1	18	CARDINAL
ftr-380	490	1	section 25c	LAW
ftr-380	490	2	2005	DATE
ftr-380	491	1	10 percent	PERCENT
ftr-380	492	1	2000	DATE
ftr-380	492	2	8	CARDINAL
ftr-380	492	3	at least five years	DATE
ftr-380	494	1	treasury	ORG
ftr-380	494	2	1	CARDINAL
ftr-380	494	3	2	CARDINAL
ftr-380	494	4	3	CARDINAL
ftr-380	495	1	50	MONEY
ftr-380	495	2	150	MONEY
ftr-380	495	3	300	MONEY
ftr-380	496	1	500	MONEY
ftr-380	496	2	no more than $200	MONEY
ftr-380	497	1	2006	DATE
ftr-380	497	2	2007	DATE
ftr-380	498	1	19	CARDINAL
ftr-380	499	1	2005	DATE
ftr-380	500	1	three	CARDINAL
ftr-380	501	1	the united states	GPE
ftr-380	503	1	30 percent	PERCENT
ftr-380	503	2	annual	DATE
ftr-380	503	3	2,000	MONEY
ftr-380	503	4	2,000	MONEY
ftr-380	503	5	500	MONEY
ftr-380	504	1	2006	DATE
ftr-380	504	2	2007	DATE
ftr-380	505	1	nols 1	ORG
ftr-380	506	1	malone v. commissioner	PERSON
ftr-380	506	2	t.c.	PERSON
ftr-380	507	1	2005-69	DATE
ftr-380	507	2	4/4/05	CARDINAL
ftr-380	509	1	20061	DATE
ftr-380	509	2	florida	GPE
ftr-380	509	3	i. at-risk	PERSON
ftr-380	509	4	1	CARDINAL
ftr-380	510	1	t.c.	PERSON
ftr-380	511	1	2005	DATE
ftr-380	511	2	188	CARDINAL
ftr-380	511	3	7/27/05	CARDINAL
ftr-380	512	1	two	CARDINAL
ftr-380	513	1	2	CARDINAL
ftr-380	515	1	125	CARDINAL
ftr-380	515	2	72	DATE
ftr-380	515	3	9/21/05	CARDINAL
ftr-380	516	1	llc	GPE
ftr-380	516	2	llc	ORG
ftr-380	516	3	llc	GPE
ftr-380	517	1	1245	CARDINAL
ftr-380	517	2	465(c)(2)(b)(i	CARDINAL
ftr-380	517	3	the same year	DATE
ftr-380	517	4	years	DATE
ftr-380	518	1	3	CARDINAL
ftr-380	518	2	2005-64	DATE
ftr-380	518	3	2005	DATE
ftr-380	518	4	39	CARDINAL
ftr-380	519	1	600	CARDINAL
ftr-380	519	2	9/26/05	CARDINAL
ftr-380	520	1	469	CARDINAL
ftr-380	520	2	469	CARDINAL
ftr-380	520	3	4	CARDINAL
ftr-380	520	4	v. united states	PERSON
ftr-380	520	5	67	CARDINAL
ftr-380	522	1	39	CARDINAL
ftr-380	522	2	7/26/05	CARDINAL
ftr-380	522	3	05-5174	CARDINAL
ftr-380	523	1	2006	DATE
ftr-380	523	2	u.s.	GPE
ftr-380	523	3	4545	CARDINAL
ftr-380	523	4	fed	ORG
ftr-380	523	5	cir	PERSON
ftr-380	524	1	2/14/06	CARDINAL
ftr-380	525	1	hours	TIME
ftr-380	525	2	noncontemporaneous log	ORG
ftr-380	525	3	hours	TIME
ftr-380	525	4	number of hours	TIME
ftr-380	526	1	5	CARDINAL
ftr-380	526	2	ramsburg	PERSON
ftr-380	526	3	t.c.	PERSON
ftr-380	527	1	2005	DATE
ftr-380	527	2	252	CARDINAL
ftr-380	528	1	section 469(g)(1	LAW
ftr-380	529	1	8	CARDINAL
ftr-380	529	2	6	CARDINAL
ftr-380	530	1	misko	PERSON
ftr-380	530	2	t.c.	PERSON
ftr-380	531	1	2005	DATE
ftr-380	531	2	166	CARDINAL
ftr-380	535	1	1.469-1t(e)(3)(i)(d	CARDINAL
ftr-380	537	1	1.469-1t(e)(3)(vi	DATE
ftr-380	538	1	the taxable year	DATE
ftr-380	538	2	at least two	CARDINAL
ftr-380	538	3	five	CARDINAL
ftr-380	538	4	years	DATE
ftr-380	538	5	the taxable year	DATE
ftr-380	538	6	less than 2 percent	PERCENT
ftr-380	541	1	7	CARDINAL
ftr-380	541	2	assaf v. commissioner	PERSON
ftr-380	541	3	t.c.	PERSON
ftr-380	542	1	2005-14	DATE
ftr-380	542	2	1/31/05	CARDINAL
ftr-380	545	1	two	CARDINAL
ftr-380	549	1	1.469-1t(e)(3)(ii)(c	CARDINAL
ftr-380	553	1	1.469-1t(e)(3)(v	DATE
ftr-380	555	1	a. capital gain	ORG
ftr-380	555	2	1	CARDINAL
ftr-380	556	1	vision information services	ORG
ftr-380	556	2	llc v. commissioner	ORG
ftr-380	556	3	419	CARDINAL
ftr-380	556	4	554	CARDINAL
ftr-380	556	5	6th	ORDINAL
ftr-380	557	1	8/22/05	CARDINAL
ftr-380	558	1	2006	DATE
ftr-380	558	2	florida	GPE
ftr-380	558	3	fox	ORG
ftr-380	560	1	fox	ORG
ftr-380	560	2	fox	ORG
ftr-380	561	1	2	CARDINAL
ftr-380	563	1	2005-74, 2005-51	DATE
ftr-380	563	2	1153	CARDINAL
ftr-380	563	3	11/30/05	CARDINAL
ftr-380	564	1	three	CARDINAL
ftr-380	564	2	third	ORDINAL
ftr-380	565	1	first	ORDINAL
ftr-380	565	2	two	CARDINAL
ftr-380	565	3	1	CARDINAL
ftr-380	565	4	third	ORDINAL
ftr-380	565	5	2	CARDINAL
ftr-380	566	1	third	ORDINAL
ftr-380	566	2	third	ORDINAL
ftr-380	566	3	third	ORDINAL
ftr-380	566	4	3	CARDINAL
ftr-380	567	1	third	ORDINAL
ftr-380	569	1	third	ORDINAL
ftr-380	572	1	3	CARDINAL
ftr-380	573	1	irs	ORG
ftr-380	574	1	200604033	DATE
ftr-380	574	2	10/20/05	CARDINAL
ftr-380	574	3	first	ORDINAL
ftr-380	574	4	david cay johnston	PERSON
ftr-380	575	1	8	CARDINAL
ftr-380	575	2	new york times	ORG
ftr-380	575	3	12/30/05	CARDINAL
ftr-380	577	1	1058	DATE
ftr-380	578	1	2003-7	DATE
ftr-380	578	2	a.	PERSON
ftr-380	580	1	2003-7	DATE
ftr-380	580	2	2003-5	DATE
ftr-380	581	1	363	CARDINAL
ftr-380	581	2	1/16/03	CARDINAL
ftr-380	582	1	irs	ORG
ftr-380	582	2	1	CARDINAL
ftr-380	582	3	2	CARDINAL
ftr-380	583	1	3	CARDINAL
ftr-380	583	2	4	CARDINAL
ftr-380	583	3	5	CARDINAL
ftr-380	585	1	1259(d)(1	CARDINAL
ftr-380	586	1	4.	CARDINAL
ftr-380	586	2	irs	ORG
ftr-380	587	1	1/9/06	DATE
ftr-380	587	2	irs	ORG
ftr-380	587	3	2005	DATE
ftr-380	587	4	irs	ORG
ftr-380	587	5	d-6	ORG
ftr-380	587	6	2005	DATE
ftr-380	587	7	1	CARDINAL
ftr-380	587	8	8	CARDINAL
ftr-380	589	1	more than five	CARDINAL
ftr-380	589	2	1	CARDINAL
ftr-380	589	3	8	CARDINAL
ftr-380	590	1	florida	GPE
ftr-380	590	2	1	CARDINAL
ftr-380	591	1	2	CARDINAL
ftr-380	591	2	9	DATE
ftr-380	593	1	d-6	ORG
ftr-380	594	1	1	CARDINAL
ftr-380	594	2	8	CARDINAL
ftr-380	597	1	one	CARDINAL
ftr-380	597	2	12/23/05	CARDINAL
ftr-380	599	1	5	CARDINAL
ftr-380	599	2	david taylor	PERSON
ftr-380	601	1	t.c.	PERSON
ftr-380	602	1	2005-127	DATE
ftr-380	602	2	5/31/05	CARDINAL
ftr-380	604	1	1	CARDINAL
ftr-380	605	1	§§ 121 and 1031	ORG
ftr-380	606	1	proc	PERSON
ftr-380	607	1	2005-14, 2005-7	DATE
ftr-380	608	1	528	CARDINAL
ftr-380	608	2	2/3/05	CARDINAL
ftr-380	611	1	8	CARDINAL
ftr-380	613	1	2	CARDINAL
ftr-380	615	1	2002-83	DATE
ftr-380	615	2	2002-49	DATE
ftr-380	616	1	927	CARDINAL
ftr-380	616	2	11/26/02	ORDINAL
ftr-380	617	1	1	CARDINAL
ftr-380	617	2	2	CARDINAL
ftr-380	619	1	1	CARDINAL
ftr-380	619	2	2	CARDINAL
ftr-380	619	3	1	CARDINAL
ftr-380	619	4	irs	ORG
ftr-380	619	5	1031(0	DATE
ftr-380	621	1	101	CARDINAL
ftr-380	621	2	1340	DATE
ftr-380	621	3	1989	DATE
ftr-380	621	4	irs	ORG
ftr-380	622	1	irs	ORG
ftr-380	622	2	103 1(f)(1	DATE
ftr-380	624	1	2002-83	DATE
ftr-380	625	1	teruya brothers, ltd.	ORG
ftr-380	626	1	124	CARDINAL
ftr-380	626	2	45	CARDINAL
ftr-380	626	3	2/9/05	CARDINAL
ftr-380	627	1	third	ORDINAL
ftr-380	628	1	thornton	PERSON
ftr-380	628	2	third	ORDINAL
ftr-380	630	1	3	CARDINAL
ftr-380	631	1	9202	DATE
ftr-380	631	2	section 1031(a	LAW
ftr-380	631	3	70	CARDINAL
ftr-380	631	4	28818	DATE
ftr-380	631	5	5/19/05	CARDINAL
ftr-380	632	1	2006	DATE
ftr-380	632	2	florida	GPE
ftr-380	632	3	north american	NORP
ftr-380	633	1	8/12/04	CARDINAL
ftr-380	633	2	1/1/97	DATE
ftr-380	634	1	5/19/05	CARDINAL
ftr-380	638	1	2005-46, 2005-30	DATE
ftr-380	639	1	120	CARDINAL
ftr-380	640	1	118	CARDINAL
ftr-380	640	2	1033	CARDINAL
ftr-380	641	1	1033	CARDINAL
ftr-380	642	1	a. amounts	PERSON
ftr-380	642	2	139	CARDINAL
ftr-380	644	1	2003-12	DATE
ftr-380	644	2	2003-3	DATE
ftr-380	645	1	283	CARDINAL
ftr-380	646	1	102	CARDINAL
ftr-380	647	1	102	CARDINAL
ftr-380	647	2	a. fringe	PERSON
ftr-380	647	3	1	CARDINAL
ftr-380	649	1	2004-2	DATE
ftr-380	649	2	2	CARDINAL
ftr-380	650	1	269	CARDINAL
ftr-380	651	1	irs	ORG
ftr-380	651	2	223	CARDINAL
ftr-380	651	3	1201	CARDINAL
ftr-380	651	4	medicare	ORG
ftr-380	651	5	2003	DATE
ftr-380	653	1	8	CARDINAL
ftr-380	653	2	fsas	GPE
ftr-380	654	1	a.	PERSON
ftr-380	654	2	2004-23, 2004-15	DATE
ftr-380	655	1	725	CARDINAL
ftr-380	655	2	3/30/04	CARDINAL
ftr-380	657	1	annual	DATE
ftr-380	659	1	first	ORDINAL
ftr-380	660	1	2004-43	DATE
ftr-380	660	2	27	CARDINAL
ftr-380	661	1	10	CARDINAL
ftr-380	661	2	6/18/04	CARDINAL
ftr-380	662	1	first	ORDINAL
ftr-380	663	1	months	DATE
ftr-380	663	2	1/1/06	DATE
ftr-380	663	3	1/1/04	DATE
ftr-380	664	1	year	DATE
ftr-380	665	1	2005-83	DATE
ftr-380	665	2	2005	DATE
ftr-380	665	3	49	CARDINAL
ftr-380	666	1	1075	CARDINAL
ftr-380	666	2	11/8/05	CARDINAL
ftr-380	667	1	2004-43	DATE
ftr-380	667	2	12/31/05	CARDINAL
ftr-380	667	3	12/31/06	CARDINAL
ftr-380	668	1	d.	NORP
ftr-380	668	2	2004-50	DATE
ftr-380	668	3	2004-33	DATE
ftr-380	669	1	196	CARDINAL
ftr-380	669	2	7/23/04	CARDINAL
ftr-380	670	1	200423	DATE
ftr-380	671	1	e. notice 2004-25,	PERSON
ftr-380	671	2	15	CARDINAL
ftr-380	672	1	727	CARDINAL
ftr-380	672	2	3/30/04	CARDINAL
ftr-380	673	1	2004	DATE
ftr-380	673	2	hsa	ORG
ftr-380	673	3	2006	DATE
ftr-380	673	4	florida	GPE
ftr-380	673	5	hsa	ORG
ftr-380	673	6	hsa	ORG
ftr-380	673	7	4/16/05	CARDINAL
ftr-380	677	1	2004-38	DATE
ftr-380	677	2	15	CARDINAL
ftr-380	678	1	717	CARDINAL
ftr-380	678	2	3/30/04	CARDINAL
ftr-380	679	1	annual	DATE
ftr-380	679	2	hsa	ORG
ftr-380	679	3	g. rev	PERSON
ftr-380	680	1	2004-22	DATE
ftr-380	680	2	2004-15	DATE
ftr-380	681	1	727	CARDINAL
ftr-380	681	2	3/30/04	CARDINAL
ftr-380	682	1	the months before 2006	DATE
ftr-380	683	1	h. rev	PERSON
ftr-380	683	2	2004-45	DATE
ftr-380	683	3	22	CARDINAL
ftr-380	684	1	971	CARDINAL
ftr-380	684	2	5/11/04	CARDINAL
ftr-380	685	1	hsa	ORG
ftr-380	685	2	fsa	ORG
ftr-380	688	1	1.125-1	CARDINAL
ftr-380	688	2	2002-45, 2002-	DATE
ftr-380	688	3	93	CARDINAL
ftr-380	689	1	hsa	ORG
ftr-380	689	2	fsa	ORG
ftr-380	689	3	hra	ORG
ftr-380	689	4	fsa	ORG
ftr-380	690	1	2	CARDINAL
ftr-380	690	2	2005-8, 2005-4	DATE
ftr-380	691	1	368	CARDINAL
ftr-380	691	2	1/24/05	CARDINAL
ftr-380	692	1	hsa	ORG
ftr-380	692	2	2-percent	PERCENT
ftr-380	692	3	hsa	ORG
ftr-380	693	1	hsa	ORG
ftr-380	694	1	a. rev	PERSON
ftr-380	694	2	2005-25, 2005-18	DATE
ftr-380	695	1	971	CARDINAL
ftr-380	695	2	4/13/05	CARDINAL
ftr-380	696	1	223(c)(1)(a	PRODUCT
ftr-380	696	2	hsa	ORG
ftr-380	697	1	3.	CARDINAL
ftr-380	697	2	reg-138647-04	DATE
ftr-380	697	3	section 4980g	LAW
ftr-380	697	4	70	CARDINAL
ftr-380	697	5	50233	CARDINAL
ftr-380	697	6	8/26/05	CARDINAL
ftr-380	698	1	8	CARDINAL
ftr-380	699	1	hsa	ORG
ftr-380	699	2	4	CARDINAL
ftr-380	702	1	2005-24, 2005-16	DATE
ftr-380	703	1	892	CARDINAL
ftr-380	704	1	125	CARDINAL
ftr-380	706	1	5	CARDINAL
ftr-380	706	2	late december	DATE
ftr-380	706	3	march 15th	DATE
ftr-380	707	1	2005-42, 2005-23	DATE
ftr-380	708	1	5/18/05	CARDINAL
ftr-380	709	1	up to two and one half months	CARDINAL
ftr-380	710	1	6	CARDINAL
ftr-380	710	2	2005-60, 2005-37	DATE
ftr-380	711	1	502	CARDINAL
ftr-380	713	1	1	CARDINAL
ftr-380	714	1	gotbucks	PERSON
ftr-380	714	2	roth	PERSON
ftr-380	714	3	70	CARDINAL
ftr-380	714	4	10062	DATE
ftr-380	714	5	3/2/05	CARDINAL
ftr-380	715	1	irs	ORG
ftr-380	715	2	402a	GPE
ftr-380	715	3	2006	DATE
ftr-380	715	4	roth	PERSON
ftr-380	717	1	roth	PERSON
ftr-380	718	1	t.d	PERSON
ftr-380	718	2	20061	DATE
ftr-380	718	3	florida	GPE
ftr-380	718	4	9237	DATE
ftr-380	718	5	roth	PERSON
ftr-380	718	6	71	CARDINAL
ftr-380	718	7	6 (	CARDINAL
ftr-380	719	1	roth	PERSON
ftr-380	720	1	roth	PERSON
ftr-380	721	1	roth	PERSON
ftr-380	722	1	years	DATE
ftr-380	722	2	12/31/05	CARDINAL
ftr-380	722	3	roth	PERSON
ftr-380	722	4	years	DATE
ftr-380	722	5	12/31/10	CARDINAL
ftr-380	722	6	2	CARDINAL
ftr-380	722	7	402a	GPE
ftr-380	723	1	71	CARDINAL
ftr-380	723	2	4320	CARDINAL
ftr-380	723	3	1/26/06	CARDINAL
ftr-380	724	1	roth	PERSON
ftr-380	725	1	5	CARDINAL
ftr-380	725	2	59-1/2	CARDINAL
ftr-380	726	1	3	CARDINAL
ftr-380	727	1	hercules	PERSON
ftr-380	728	1	hercules	PERSON
ftr-380	728	2	stepnowski v. commissioner	PERSON
ftr-380	728	3	124	CARDINAL
ftr-380	728	4	198	CARDINAL
ftr-380	728	5	4/26/05	CARDINAL
ftr-380	729	1	cohen	PERSON
ftr-380	729	2	411	CARDINAL
ftr-380	730	1	2001	DATE
ftr-380	730	2	30-year	DATE
ftr-380	730	3	1994	DATE
ftr-380	731	1	103	CARDINAL
ftr-380	732	1	4	CARDINAL
ftr-380	732	2	415	CARDINAL
ftr-380	732	3	reg-130241-04	DATE
ftr-380	732	4	70	CARDINAL
ftr-380	732	5	31214	DATE
ftr-380	732	6	5/31/05	CARDINAL
ftr-380	733	1	415	CARDINAL
ftr-380	733	2	2007	DATE
ftr-380	735	1	5	CARDINAL
ftr-380	735	2	412(i	ORDINAL
ftr-380	736	1	t.d. 9223	ORG
ftr-380	736	2	1	CARDINAL
ftr-380	738	1	hercules	PERSON
ftr-380	739	1	hercules	PERSON
ftr-380	740	1	1996	DATE
ftr-380	741	1	8	CARDINAL
ftr-380	741	2	70	CARDINAL
ftr-380	741	3	50967	DATE
ftr-380	741	4	69	CARDINAL
ftr-380	741	5	7384	DATE
ftr-380	741	6	february 2004	DATE
ftr-380	742	1	section 412(i	LAW
ftr-380	745	1	6	CARDINAL
ftr-380	746	1	katrina	EVENT
ftr-380	746	2	up to $100,000	MONEY
ftr-380	746	3	between 8/29/05 and 12/31/06	CARDINAL
ftr-380	746	4	hurricane katrina	EVENT
ftr-380	746	5	10 percent	PERCENT
ftr-380	748	1	7	CARDINAL
ftr-380	748	2	katrina	EVENT
ftr-380	748	3	hurricane katrina	EVENT
ftr-380	748	4	3/1/06	CARDINAL
ftr-380	749	1	8	CARDINAL
ftr-380	750	1	katrina	EVENT
ftr-380	750	2	up to $100,000	MONEY
ftr-380	750	3	between 9/24/05 and 12/31/06	CARDINAL
ftr-380	750	4	hurricane katrina	EVENT
ftr-380	751	1	9	CARDINAL
ftr-380	751	2	poe	PERSON
ftr-380	751	3	seaborn	PERSON
ftr-380	751	4	nonemployee	GPE
ftr-380	752	1	124	CARDINAL
ftr-380	752	2	180	CARDINAL
ftr-380	752	3	4/22/05	CARDINAL
ftr-380	752	4	5/31/05	CARDINAL
ftr-380	753	1	one-half	CARDINAL
ftr-380	755	1	poe	PERSON
ftr-380	755	2	lucas v. earl	PERSON
ftr-380	756	1	section 83	LAW
ftr-380	756	2	1	CARDINAL
ftr-380	758	1	section 885	LAW
ftr-380	758	2	2004	DATE
ftr-380	758	3	409a	PRODUCT
ftr-380	758	4	2006	DATE
ftr-380	758	5	florida	GPE
ftr-380	758	6	2004	DATE
ftr-380	762	1	2005-1, 2005-2	DATE
ftr-380	762	2	274	CARDINAL
ftr-380	763	1	451	CARDINAL
ftr-380	763	2	83	DATE
ftr-380	765	1	ten percent	PERCENT
ftr-380	765	2	earlier than six months	DATE
ftr-380	766	1	a taxable year	DATE
ftr-380	766	2	the beginning of the year	DATE
ftr-380	766	3	at least six months	DATE
ftr-380	766	4	the end of the year	DATE
ftr-380	767	1	second	ORDINAL
ftr-380	767	2	at least twelve months	DATE
ftr-380	767	3	at least five years	DATE
ftr-380	769	1	first	ORDINAL
ftr-380	769	2	at least five years	DATE
ftr-380	769	3	twelve months	DATE
ftr-380	769	4	first	ORDINAL
ftr-380	770	1	8	CARDINAL
ftr-380	770	2	one	CARDINAL
ftr-380	770	3	20 percent	PERCENT
ftr-380	772	1	the end of 2004	DATE
ftr-380	773	1	2005-1, 2005-2	DATE
ftr-380	773	2	274	CARDINAL
ftr-380	774	1	409a	PRODUCT
ftr-380	775	1	409a	PRODUCT
ftr-380	777	1	q&a-8	ORG
ftr-380	778	1	two	CARDINAL
ftr-380	779	1	q&a-8	ORG
ftr-380	780	1	a taxable year	DATE
ftr-380	780	2	a later year	DATE
ftr-380	781	1	the last day	DATE
ftr-380	781	2	year	DATE
ftr-380	784	1	florida	GPE
ftr-380	784	2	months	DATE
ftr-380	786	1	409a	PRODUCT
ftr-380	786	2	vmd itons	PERSON
ftr-380	786	3	1	CARDINAL
ftr-380	786	4	2	CARDINAL
ftr-380	786	5	3	CARDINAL
ftr-380	787	1	1	CARDINAL
ftr-380	787	2	2	CARDINAL
ftr-380	787	3	3	CARDINAL
ftr-380	787	4	4	CARDINAL
ftr-380	791	1	two	CARDINAL
ftr-380	793	1	409a	PRODUCT
ftr-380	795	1	a future year	DATE
ftr-380	795	2	an earlier year	DATE
ftr-380	796	1	2005-1	DATE
ftr-380	796	2	reg-158080-04	DATE
ftr-380	796	3	70	CARDINAL
ftr-380	796	4	57930	DATE
ftr-380	796	5	10/4/05	CARDINAL
ftr-380	797	1	2005-1	DATE
ftr-380	798	1	409a	PRODUCT
ftr-380	799	1	12/31/06	CARDINAL
ftr-380	799	2	1/1/05	CARDINAL
ftr-380	799	3	2005	DATE
ftr-380	802	1	1.409a-3	CARDINAL
ftr-380	802	2	1.409a-6	CARDINAL
ftr-380	805	1	1.409a-3(g)(3	CARDINAL
ftr-380	805	2	1	CARDINAL
ftr-380	805	3	2	CARDINAL
ftr-380	805	4	3	CARDINAL
ftr-380	805	5	4	CARDINAL
ftr-380	807	1	1	CARDINAL
ftr-380	807	2	2	CARDINAL
ftr-380	807	3	the year	DATE
ftr-380	807	4	more than one	CARDINAL
ftr-380	810	1	36.09[5	CARDINAL
ftr-380	811	1	january 1, 2007	DATE
ftr-380	812	1	20061	DATE
ftr-380	812	2	florida	GPE
ftr-380	812	3	c. irs	PERSON
ftr-380	812	4	2005	DATE
ftr-380	813	1	2005-94	DATE
ftr-380	813	2	2005	DATE
ftr-380	813	3	52	CARDINAL
ftr-380	814	1	12/8/05	CARDINAL
ftr-380	815	1	calendar year 2005	DATE
ftr-380	815	2	3121(v)(2	CARDINAL
ftr-380	816	1	irs	ORG
ftr-380	817	1	2	CARDINAL
ftr-380	817	2	2005-39, 2005-27	DATE
ftr-380	817	3	1	CARDINAL
ftr-380	817	4	6/16/05	CARDINAL
ftr-380	819	1	3	CARDINAL
ftr-380	819	2	2005-48, 2005-32	DATE
ftr-380	820	1	259	CARDINAL
ftr-380	821	1	more than six months	DATE
ftr-380	821	2	the securities exchange act of	ORG
ftr-380	821	3	1934	DATE
ftr-380	822	1	4	CARDINAL
ftr-380	822	2	merlo v. commissioner	PERSON
ftr-380	822	3	t.c.	PERSON
ftr-380	823	1	2005	DATE
ftr-380	823	2	178	CARDINAL
ftr-380	824	1	16	CARDINAL
ftr-380	824	2	1934	DATE
ftr-380	825	1	1	CARDINAL
ftr-380	826	1	the supreme court	ORG
ftr-380	827	1	rousey v. jacoway	PERSON
ftr-380	827	2	544	CARDINAL
ftr-380	827	3	320	CARDINAL
ftr-380	828	1	chapter 7	LAW
ftr-380	829	1	thomas	PERSON
ftr-380	829	2	10 percent	PERCENT
ftr-380	829	3	8	CARDINAL
ftr-380	829	4	59-1/2	CARDINAL
ftr-380	831	1	a. bankruptcy	PERSON
ftr-380	832	1	section 224	LAW
ftr-380	832	2	2005	DATE
ftr-380	832	3	11	CARDINAL
ftr-380	833	1	522	CARDINAL
ftr-380	833	2	1	CARDINAL
ftr-380	833	3	2	CARDINAL
ftr-380	833	4	3	CARDINAL
ftr-380	833	5	more than $1 million	MONEY
ftr-380	834	1	2	CARDINAL
ftr-380	835	1	coppola v. beeson	PERSON
ftr-380	835	2	joseph c. copola	PERSON
ftr-380	835	3	419	CARDINAL
ftr-380	835	4	323	CARDINAL
ftr-380	835	5	5th	ORDINAL
ftr-380	836	1	7/25/05	CARDINAL
ftr-380	837	1	220,000	MONEY
ftr-380	837	2	texas	GPE
ftr-380	838	1	3	CARDINAL
ftr-380	838	2	proc	PERSON
ftr-380	839	1	2006-13, 2006-3	DATE
ftr-380	840	1	315	CARDINAL
ftr-380	840	2	12/29/05	CARDINAL
ftr-380	842	1	4.	CARDINAL
ftr-380	842	2	thomas v. commissioner	PERSON
ftr-380	842	3	t.c.	PERSON
ftr-380	843	1	2005	DATE
ftr-380	843	2	258	CARDINAL
ftr-380	843	3	11/1/05	CARDINAL
ftr-380	844	1	ira	PERSON
ftr-380	844	2	age 59-1/2	DATE
ftr-380	844	3	72(m)(7	DATE
ftr-380	845	1	2005	DATE
ftr-380	846	1	1	CARDINAL
ftr-380	848	1	chamberlain v. united states	PERSON
ftr-380	848	2	401	CARDINAL
ftr-380	848	3	335	CARDINAL
ftr-380	848	4	5th	ORDINAL
ftr-380	849	1	2/18/05	CARDINAL
ftr-380	850	1	20061	DATE
ftr-380	850	2	florida	GPE
ftr-380	854	1	2	CARDINAL
ftr-380	854	2	lindsey v. commissioner	PERSON
ftr-380	854	3	422	CARDINAL
ftr-380	854	4	684	CARDINAL
ftr-380	854	5	8th	ORDINAL
ftr-380	854	6	9/2/05	ORDINAL
ftr-380	857	1	3	CARDINAL
ftr-380	857	2	rivera v. baker west, inc.	PERSON
ftr-380	857	3	430	CARDINAL
ftr-380	857	4	1253	CARDINAL
ftr-380	857	5	9th	ORDINAL
ftr-380	858	1	6/17/05	CARDINAL
ftr-380	861	1	4	CARDINAL
ftr-380	861	2	ird	ORG
ftr-380	861	3	200530, 2005-20	DATE
ftr-380	861	4	1015	CARDINAL
ftr-380	861	5	4/28/05	CARDINAL
ftr-380	862	1	691	CARDINAL
ftr-380	863	1	72	DATE
ftr-380	864	1	1	CARDINAL
ftr-380	865	1	8	CARDINAL
ftr-380	865	2	supreme court	ORG
ftr-380	866	1	the supreme court	ORG
ftr-380	867	1	543	CARDINAL
ftr-380	867	2	426	CARDINAL
ftr-380	867	3	1/24/05	CARDINAL
ftr-380	867	4	eight to zero	CARDINAL
ftr-380	868	1	kennedy	PERSON
ftr-380	869	1	lucas v. earl	PERSON
ftr-380	869	2	281	CARDINAL
ftr-380	869	3	111	CARDINAL
ftr-380	869	4	1930	DATE
ftr-380	869	5	311	CARDINAL
ftr-380	869	6	112	CARDINAL
ftr-380	869	7	1940	DATE
ftr-380	872	1	a. congress	PERSON
ftr-380	874	1	section 703	LAW
ftr-380	874	2	2004	DATE
ftr-380	874	3	19	CARDINAL
ftr-380	874	4	18	CARDINAL
ftr-380	876	1	•	CARDINAL
ftr-380	876	2	congress	ORG
ftr-380	878	1	allum v. commissioner	PERSON
ftr-380	878	2	t.c.	PERSON
ftr-380	879	1	2005	DATE
ftr-380	879	2	177	CARDINAL
ftr-380	880	1	500,000	MONEY
ftr-380	880	2	1999	DATE
ftr-380	881	1	20061	DATE
ftr-380	881	2	florida	GPE
ftr-380	882	1	2	CARDINAL
ftr-380	883	1	allemeier v. commissioner	PERSON
ftr-380	883	2	t.c.	PERSON
ftr-380	884	1	2005-207	DATE
ftr-380	884	2	8/31/05	CARDINAL
ftr-380	884	3	t.c.	PERSON
ftr-380	884	4	2006-28	DATE
ftr-380	884	5	2/16/06	CARDINAL
ftr-380	886	1	127 dollar	MONEY
ftr-380	886	2	127	CARDINAL
ftr-380	887	1	280a	ORG
ftr-380	887	2	2005	DATE
ftr-380	888	1	e. deductions	PERSON
ftr-380	888	2	1	CARDINAL
ftr-380	889	1	67	CARDINAL
ftr-380	890	1	124	CARDINAL
ftr-380	890	2	304	CARDINAL
ftr-380	890	3	6/27/05	CARDINAL
ftr-380	890	4	18	CARDINAL
ftr-380	891	1	wherry	PERSON
ftr-380	891	2	second	ORDINAL
ftr-380	891	3	campbell soup company	ORG
ftr-380	891	4	the 1960s	DATE
ftr-380	891	5	2 percent	PERCENT
ftr-380	892	1	fourth	ORDINAL
ftr-380	892	2	o'neill v. commissioner	PERSON
ftr-380	892	3	98	CARDINAL
ftr-380	892	4	227	CARDINAL
ftr-380	892	5	1992	DATE
ftr-380	892	6	sixth	ORDINAL
ftr-380	892	7	994 f.2d 302	QUANTITY
ftr-380	892	8	1993	DATE
ftr-380	893	1	sixth	ORDINAL
ftr-380	893	2	8	CARDINAL
ftr-380	896	1	994 f.2d	QUANTITY
ftr-380	896	2	304	CARDINAL
ftr-380	896	3	2	CARDINAL
ftr-380	897	1	10-percent	PERCENT
ftr-380	897	2	katrina	EVENT
ftr-380	898	1	katrina	EVENT
ftr-380	898	2	1400s(b	CARDINAL
ftr-380	898	3	hurricanes katrina	EVENT
ftr-380	898	4	rita	PERSON
ftr-380	898	5	wilma	PERSON
ftr-380	898	6	100	MONEY
ftr-380	898	7	10 percent	PERCENT
ftr-380	899	1	3	CARDINAL
ftr-380	899	2	125	CARDINAL
ftr-380	899	3	271	CARDINAL
ftr-380	899	4	11/22/05	CARDINAL
ftr-380	900	1	third	ORDINAL
ftr-380	900	2	71	CARDINAL
ftr-380	902	1	1.71-it(b	QUANTITY
ftr-380	902	2	q&a-5	PERSON
ftr-380	902	3	215	CARDINAL
ftr-380	903	1	4	CARDINAL
ftr-380	904	1	201	CARDINAL
ftr-380	904	2	2004	DATE
ftr-380	905	1	8332	CARDINAL
ftr-380	906	1	0	CARDINAL
ftr-380	907	1	pre-2004	DATE
ftr-380	907	2	over half	CARDINAL
ftr-380	907	3	the year	DATE
ftr-380	907	4	any tax year	DATE
ftr-380	907	5	the taxable year	DATE
ftr-380	908	1	only one year	DATE
ftr-380	908	2	two or more years	DATE
ftr-380	911	1	1.152-4t(a	CARDINAL
ftr-380	911	2	4	CARDINAL
ftr-380	913	1	2006	DATE
ftr-380	913	2	florida	GPE
ftr-380	913	3	pre-2004	DATE
ftr-380	914	1	2004	DATE
ftr-380	914	2	1	CARDINAL
ftr-380	914	3	2	CARDINAL
ftr-380	914	4	a particular taxable year	DATE
ftr-380	915	1	2004	DATE
ftr-380	916	1	first	ORDINAL
ftr-380	916	2	152(e)(2	CARDINAL
ftr-380	918	1	second	ORDINAL
ftr-380	918	2	pre-2004	DATE
ftr-380	921	1	pre-2004	DATE
ftr-380	924	1	a.	PERSON
ftr-380	925	1	2005	DATE
ftr-380	926	1	gulf	LOC
ftr-380	926	2	2005	DATE
ftr-380	926	3	2004	DATE
ftr-380	926	4	american	NORP
ftr-380	926	5	2004	DATE
ftr-380	928	1	8	CARDINAL
ftr-380	928	2	the calendar year	DATE
ftr-380	929	1	2004	DATE
ftr-380	929	2	the calendar year	DATE
ftr-380	930	1	2005	DATE
ftr-380	930	2	the year	DATE
ftr-380	931	1	2005	DATE
ftr-380	931	2	the year	DATE
ftr-380	932	1	2004	DATE
ftr-380	933	1	2005	DATE
ftr-380	933	2	january 1, 2005	DATE
ftr-380	934	1	2004	DATE
ftr-380	934	2	the year	DATE
ftr-380	935	1	2004	DATE
ftr-380	935	2	the year	DATE
ftr-380	936	1	5	CARDINAL
ftr-380	936	2	2005-11, 2005-	DATE
ftr-380	936	3	14	CARDINAL
ftr-380	937	1	816	CARDINAL
ftr-380	937	2	3/17/05	CARDINAL
ftr-380	939	1	1	CARDINAL
ftr-380	940	1	the current year only	DATE
ftr-380	941	1	t.c.	PERSON
ftr-380	942	1	2005	DATE
ftr-380	942	2	162	CARDINAL
ftr-380	943	1	2001	DATE
ftr-380	943	2	previous years	DATE
ftr-380	943	3	the 10 percent	PERCENT
ftr-380	944	1	1999	DATE
ftr-380	944	2	2000	DATE
ftr-380	944	3	ohio	GPE
ftr-380	944	4	2001	DATE
ftr-380	945	1	72(t)(2)(e	CARDINAL
ftr-380	946	1	2006	DATE
ftr-380	946	2	florida	GPE
ftr-380	947	1	1	CARDINAL
ftr-380	947	2	2004	DATE
ftr-380	947	3	§ 362(e	ORG
ftr-380	947	4	351	CARDINAL
ftr-380	951	1	two	CARDINAL
ftr-380	951	2	358	CARDINAL
ftr-380	951	3	351	CARDINAL
ftr-380	951	4	362	CARDINAL
ftr-380	951	5	351	CARDINAL
ftr-380	952	1	351	CARDINAL
ftr-380	953	1	1,000	MONEY
ftr-380	953	2	600	MONEY
ftr-380	953	3	1,000	MONEY
ftr-380	953	4	600	MONEY
ftr-380	955	1	1,000	MONEY
ftr-380	955	2	358	CARDINAL
ftr-380	955	3	600	MONEY
ftr-380	956	1	1,000	MONEY
ftr-380	958	1	§ 362(e)(2	ORG
ftr-380	959	1	section 362(e)(2)(a	LAW
ftr-380	961	1	three	CARDINAL
ftr-380	961	2	4,500	MONEY
ftr-380	961	3	3,000	MONEY
ftr-380	961	4	7,000	MONEY
ftr-380	961	5	9,000	MONEY
ftr-380	961	6	4,000	MONEY
ftr-380	961	7	5,000	MONEY
ftr-380	962	1	three	CARDINAL
ftr-380	962	2	15,500	MONEY
ftr-380	962	3	17,000	MONEY
ftr-380	962	4	1,500	MONEY
ftr-380	962	5	$17,000 $15,500	MONEY
ftr-380	962	6	two	CARDINAL
ftr-380	963	1	2,000	MONEY
ftr-380	963	2	1,000	MONEY
ftr-380	964	1	1,500	MONEY
ftr-380	964	2	8	CARDINAL
ftr-380	964	3	2/3	CARDINAL
ftr-380	964	4	2000	MONEY
ftr-380	964	5	$2,000 + $1,000	MONEY
ftr-380	964	6	1/3	CARDINAL
ftr-380	964	7	1000	MONEY
ftr-380	964	8	$2,000 + $1,000	MONEY
ftr-380	965	1	1,000	MONEY
ftr-380	965	2	2/3 x $	MONEY
ftr-380	965	3	1,500	MONEY
ftr-380	965	4	9,000	MONEY
ftr-380	965	5	8,000	MONEY
ftr-380	965	6	1,000	MONEY
ftr-380	965	7	8,000	MONEY
ftr-380	965	8	7,000	MONEY
ftr-380	965	9	500	MONEY
ftr-380	965	10	1/3	CARDINAL
ftr-380	965	11	1,500	MONEY
ftr-380	965	12	5,000	MONEY
ftr-380	965	13	4,500	MONEY
ftr-380	965	14	500	MONEY
ftr-380	965	15	4,500	MONEY
ftr-380	965	16	4,000	MONEY
ftr-380	966	1	a. notice	PERSON
ftr-380	966	2	2005-70, 2005-41	DATE
ftr-380	967	1	694	CARDINAL
ftr-380	968	1	9/12/05	CARDINAL
ftr-380	970	1	2	CARDINAL
ftr-380	970	2	351	CARDINAL
ftr-380	974	1	1.351-1	CARDINAL
ftr-380	974	2	1	CARDINAL
ftr-380	974	3	2	CARDINAL
ftr-380	977	1	1.351l(a)(1)(iii)(a	CARDINAL
ftr-380	977	2	1	CARDINAL
ftr-380	977	3	2	CARDINAL
ftr-380	980	1	1.351-1(a)(2	CARDINAL
ftr-380	980	2	4	CARDINAL
ftr-380	980	3	351	CARDINAL
ftr-380	981	1	§ 1012	ORG
ftr-380	982	1	267	CARDINAL
ftr-380	983	1	3	CARDINAL
ftr-380	986	1	littriello	PERSON
ftr-380	986	2	united states	GPE
ftr-380	986	3	2005	DATE
ftr-380	986	4	1	CARDINAL
ftr-380	987	1	50,385	CARDINAL
ftr-380	987	2	w.d. ky	ORG
ftr-380	988	1	5/18/05	CARDINAL
ftr-380	989	1	reg	CARDINAL
ftr-380	990	1	301.7701	CARDINAL
ftr-380	990	2	2006	DATE
ftr-380	991	1	florida	GPE
ftr-380	992	1	heyburn	PERSON
ftr-380	992	2	6672	DATE
ftr-380	992	3	irs	ORG
ftr-380	993	1	a. united states	PERSON
ftr-380	993	2	1	CARDINAL
ftr-380	993	3	gregg polsky 0	PERSON
ftr-380	993	4	96	CARDINAL
ftr-380	993	5	8/3/05	ORDINAL
ftr-380	993	6	may 18, 2005	DATE
ftr-380	993	7	morrissey v. commissioner	PERSON
ftr-380	993	8	296	CARDINAL
ftr-380	993	9	344	CARDINAL
ftr-380	993	10	80	CARDINAL
ftr-380	993	11	l. ed	PERSON
ftr-380	993	12	263	CARDINAL
ftr-380	993	13	56	CARDINAL
ftr-380	993	14	s. ct	PERSON
ftr-380	993	15	289	CARDINAL
ftr-380	993	16	1936-1	DATE
ftr-380	993	17	264	CARDINAL
ftr-380	993	18	gregg d. polsky	PERSON
ftr-380	993	19	the university of minnesota law school	ORG
ftr-380	994	1	polsky	PERSON
ftr-380	994	2	treasury	ORG
ftr-380	994	3	the supreme court	ORG
ftr-380	995	1	84 bu	QUANTITY
ftr-380	995	2	l. rev	PERSON
ftr-380	995	3	185	CARDINAL
ftr-380	995	4	2004	DATE
ftr-380	998	1	polsky	PERSON
ftr-380	999	1	treasury	ORG
ftr-380	1002	1	polsky	PERSON
ftr-380	1003	1	morrissey	ORG
ftr-380	1004	1	morrissey	PERSON
ftr-380	1005	1	1	CARDINAL
ftr-380	1006	1	hurst v. commissioner	PERSON
ftr-380	1006	2	124	CARDINAL
ftr-380	1006	3	16	CARDINAL
ftr-380	1007	1	8	CARDINAL
ftr-380	1008	1	hmi	ORG
ftr-380	1008	2	51 percent	PERCENT
ftr-380	1008	3	$2.5 million dollars	MONEY
ftr-380	1008	4	quarterly	DATE
ftr-380	1008	5	8 percent	PERCENT
ftr-380	1008	6	fifteen years	DATE
ftr-380	1010	1	hmi	ORG
ftr-380	1010	2	ten-year	DATE
ftr-380	1011	1	8,500	MONEY
ftr-380	1012	1	richard hurst	PERSON
ftr-380	1013	1	holmes	PERSON
ftr-380	1014	1	hmi	ORG
ftr-380	1015	1	hmi	ORG
ftr-380	1015	2	hmi	ORG
ftr-380	1017	1	hurst	PERSON
ftr-380	1018	1	hurst	PERSON
ftr-380	1018	2	hmi	ORG
ftr-380	1019	1	83	CARDINAL
ftr-380	1020	1	597	CARDINAL
ftr-380	1020	2	1984	DATE
ftr-380	1020	3	revd	PERSON
ftr-380	1021	1	1176	CARDINAL
ftr-380	1021	2	9th	ORDINAL
ftr-380	1021	3	section 302	LAW
ftr-380	1024	1	2006	DATE
ftr-380	1024	2	florida	GPE
ftr-380	1024	3	hurst	ORG
ftr-380	1025	1	second	ORDINAL
ftr-380	1025	2	hmi	ORG
ftr-380	1026	1	ron david	PERSON
ftr-380	1026	2	hmi	ORG
ftr-380	1028	1	hmi	ORG
ftr-380	1029	1	irs	ORG
ftr-380	1030	1	hurst	ORG
ftr-380	1031	1	third	ORDINAL
ftr-380	1031	2	hurst	PERSON
ftr-380	1031	3	hmi	ORG
ftr-380	1033	1	hurst	PERSON
ftr-380	1034	1	hurst	PERSON
ftr-380	1034	2	hmi	ORG
ftr-380	1035	1	hurst	PERSON
ftr-380	1036	1	hurst	PERSON
ftr-380	1036	2	hurst	PERSON
ftr-380	1036	3	hmi	ORG
ftr-380	1037	1	hmi	ORG
ftr-380	1037	2	hmi	ORG
ftr-380	1039	1	8	CARDINAL
ftr-380	1039	2	hmi	ORG
ftr-380	1039	3	many years	DATE
ftr-380	1040	1	hurst	PERSON
ftr-380	1040	2	hmi	ORG
ftr-380	1041	1	hurst	PERSON
ftr-380	1041	2	hurst	PERSON
ftr-380	1042	1	only one	CARDINAL
ftr-380	1042	2	45	CARDINAL
ftr-380	1050	1	hurst	PERSON
ftr-380	1052	1	hmi	ORG
ftr-380	1052	2	1.302-4(d	CARDINAL
ftr-380	1052	3	hmi	ORG
ftr-380	1053	1	hurst	PERSON
ftr-380	1055	1	2	CARDINAL
ftr-380	1055	2	irs	ORG
ftr-380	1056	1	obh. inc.	ORG
ftr-380	1057	1	formerly berkshire hathaway inc.	ORG
ftr-380	1058	1	v. united states	PERSON
ftr-380	1058	2	2005	DATE
ftr-380	1058	3	2	CARDINAL
ftr-380	1059	1	50,627	CARDINAL
ftr-380	1059	2	d. neb.	ORG
ftr-380	1060	1	10/28/05	ORDINAL
ftr-380	1061	1	2006	DATE
ftr-380	1061	2	florida	GPE
ftr-380	1061	3	246a	PRODUCT
ftr-380	1064	1	four	CARDINAL
ftr-380	1065	1	irs	ORG
ftr-380	1066	1	irs	ORG
ftr-380	1067	1	246a	PRODUCT
ftr-380	1068	1	congress	ORG
ftr-380	1069	1	246a	NORP
ftr-380	1069	2	246a	PRODUCT
ftr-380	1070	1	may 7, 2004	DATE
ftr-380	1070	2	246a	PRODUCT
ftr-380	1071	1	69	CARDINAL
ftr-380	1072	1	c. liquidations 1	PERSON
ftr-380	1073	1	70	CARDINAL
ftr-380	1073	2	11903	CARDINAL
ftr-380	1074	1	332	CARDINAL
ftr-380	1074	2	368	CARDINAL
ftr-380	1075	1	332	CARDINAL
ftr-380	1075	2	368	CARDINAL
ftr-380	1078	1	1.332-2(e	CARDINAL
ftr-380	1078	2	2	CARDINAL
ftr-380	1079	1	spaulding	GPE
ftr-380	1080	1	8	CARDINAL
ftr-380	1080	2	252	CARDINAL
ftr-380	1080	3	693	CARDINAL
ftr-380	1080	4	2d	DATE
ftr-380	1080	5	1963	DATE
ftr-380	1080	6	27	CARDINAL
ftr-380	1080	7	684	CARDINAL
ftr-380	1080	8	1957	DATE
ftr-380	1080	9	h. k porter co.	PERSON
ftr-380	1081	1	87	CARDINAL
ftr-380	1082	1	689	CARDINAL
ftr-380	1082	2	1986	DATE
ftr-380	1082	3	368	CARDINAL
ftr-380	1084	1	332	CARDINAL
ftr-380	1085	1	one	CARDINAL
ftr-380	1085	2	at least one	CARDINAL
ftr-380	1086	1	1	CARDINAL
ftr-380	1086	2	one	CARDINAL
ftr-380	1086	3	one	CARDINAL
ftr-380	1087	1	section 231	LAW
ftr-380	1087	2	2004	DATE
ftr-380	1087	3	1361	CARDINAL
ftr-380	1087	4	one	CARDINAL
ftr-380	1088	1	six	CARDINAL
ftr-380	1089	1	fifth	ORDINAL
ftr-380	1090	1	arkansas	GPE
ftr-380	1091	1	a.	PERSON
ftr-380	1093	1	2005-91, 2005-51	DATE
ftr-380	1094	1	1164	CARDINAL
ftr-380	1094	2	11/22/05	CARDINAL
ftr-380	1095	1	100	CARDINAL
ftr-380	1096	1	one	CARDINAL
ftr-380	1096	2	years	DATE
ftr-380	1096	3	12/31/04	CARDINAL
ftr-380	1100	1	2006	DATE
ftr-380	1100	2	florida	GPE
ftr-380	1100	3	one	CARDINAL
ftr-380	1101	1	2	CARDINAL
ftr-380	1102	1	reg-149524-03	DATE
ftr-380	1102	2	section 1363(d	LAW
ftr-380	1102	3	69	CARDINAL
ftr-380	1102	4	50109	CARDINAL
ftr-380	1102	5	8/13/04	CARDINAL
ftr-380	1105	1	1.1363-2(b)-(d	QUANTITY
ftr-380	1105	2	2004	DATE
ftr-380	1105	3	automotive corp.	ORG
ftr-380	1106	1	292	CARDINAL
ftr-380	1106	2	1326	CARDINAL
ftr-380	1106	3	11th	ORDINAL
ftr-380	1106	4	2002	DATE
ftr-380	1106	5	future years	DATE
ftr-380	1109	1	t.d	PERSON
ftr-380	1109	2	9210	DATE
ftr-380	1109	3	section 1363(d	LAW
ftr-380	1109	4	70	CARDINAL
ftr-380	1109	5	39920	DATE
ftr-380	1109	6	70	CARDINAL
ftr-380	1109	7	46758	DATE
ftr-380	1109	8	8/11/05	CARDINAL
ftr-380	1109	9	8/13/04	CARDINAL
ftr-380	1112	1	coggin automotive corp.	ORG
ftr-380	1113	1	115 t.c	QUANTITY
ftr-380	1113	2	349	CARDINAL
ftr-380	1113	3	10/18/00	CARDINAL
ftr-380	1116	1	1993	DATE
ftr-380	1117	1	six	CARDINAL
ftr-380	1117	2	six	CARDINAL
ftr-380	1119	1	approximately $5 million	MONEY
ftr-380	1120	1	1	CARDINAL
ftr-380	1120	2	2	CARDINAL
ftr-380	1120	3	approximately $4.8 million	MONEY
ftr-380	1121	1	jacobs	PERSON
ftr-380	1121	2	first	ORDINAL
ftr-380	1122	1	jacobs	PERSON
ftr-380	1122	2	second	ORDINAL
ftr-380	1123	1	$4.8 million	MONEY
ftr-380	1124	1	79	CARDINAL
ftr-380	1124	2	424	CARDINAL
ftr-380	1125	1	8	CARDINAL
ftr-380	1125	2	1982	DATE
ftr-380	1125	3	267	CARDINAL
ftr-380	1125	4	v. united states	GPE
ftr-380	1125	5	773	CARDINAL
ftr-380	1125	6	276	CARDINAL
ftr-380	1125	7	fed	ORG
ftr-380	1125	8	cir	ORG
ftr-380	1125	9	1985	DATE
ftr-380	1125	10	unger v. commissioner	PERSON
ftr-380	1125	11	936	CARDINAL
ftr-380	1125	12	1316	DATE
ftr-380	1125	13	d.c	GPE
ftr-380	1125	14	cir	ORG
ftr-380	1125	15	1991	DATE
ftr-380	1127	1	109	CARDINAL
ftr-380	1127	2	423	CARDINAL
ftr-380	1127	3	1997	DATE
ftr-380	1128	1	1056	CARDINAL
ftr-380	1128	2	madison gas & elec. co.	ORG
ftr-380	1129	1	72	CARDINAL
ftr-380	1129	2	521	CARDINAL
ftr-380	1129	3	564	CARDINAL
ftr-380	1129	4	1979	DATE
ftr-380	1129	5	633 f.2d	MONEY
ftr-380	1129	6	512	CARDINAL
ftr-380	1129	7	7th	ORDINAL
ftr-380	1129	8	1980	DATE
ftr-380	1129	9	162	CARDINAL
ftr-380	1129	10	eighth	ORDINAL
ftr-380	1129	11	brown group, inc.	ORG
ftr-380	1130	1	77	CARDINAL
ftr-380	1130	2	217	CARDINAL
ftr-380	1130	3	8th	ORDINAL
ftr-380	1130	4	104 t.c	PERSON
ftr-380	1130	5	105	CARDINAL
ftr-380	1130	6	1995	DATE
ftr-380	1132	1	1	CARDINAL
ftr-380	1132	2	eleventh	ORDINAL
ftr-380	1133	1	kpmg	ORG
ftr-380	1134	1	coggin automotive corp.	ORG
ftr-380	1135	1	292	CARDINAL
ftr-380	1135	2	1326	CARDINAL
ftr-380	1135	3	89	CARDINAL
ftr-380	1135	4	2002-2826	DATE
ftr-380	1136	1	50,448	CARDINAL
ftr-380	1136	2	1	CARDINAL
ftr-380	1138	1	the eleventh circuit	ORG
ftr-380	1138	2	hill	PERSON
ftr-380	1140	1	hill	PERSON
ftr-380	1141	1	3	CARDINAL
ftr-380	1142	1	t.d	PERSON
ftr-380	1142	2	70	CARDINAL
ftr-380	1142	3	2/25/05	CARDINAL
ftr-380	1143	1	856	CARDINAL
ftr-380	1143	2	1361	CARDINAL
ftr-380	1143	3	7701	CARDINAL
ftr-380	1143	4	reit	GPE
ftr-380	1144	1	4	CARDINAL
ftr-380	1145	1	t.d	PERSON
ftr-380	1145	2	70	CARDINAL
ftr-380	1145	3	29452	DATE
ftr-380	1145	4	71	CARDINAL
ftr-380	1145	5	3219	CARDINAL
ftr-380	1146	1	2006	DATE
ftr-380	1146	2	florida	GPE
ftr-380	1148	1	2004-48	DATE
ftr-380	1148	2	2004-32	DATE
ftr-380	1149	1	172	CARDINAL
ftr-380	1150	1	301.9100-3	CARDINAL
ftr-380	1151	1	7/20/04	CARDINAL
ftr-380	1153	1	1	CARDINAL
ftr-380	1154	1	t.d	PERSON
ftr-380	1154	2	69	CARDINAL
ftr-380	1154	3	3/18/04	CARDINAL
ftr-380	1155	1	reg-153172-03	DATE
ftr-380	1155	2	69	CARDINAL
ftr-380	1155	3	12811	DATE
ftr-380	1155	4	3/18/04	CARDINAL
ftr-380	1158	1	a. basis disconformity rule	PERSON
ftr-380	1159	1	2004-58	DATE
ftr-380	1159	2	2004-39	DATE
ftr-380	1160	1	520	CARDINAL
ftr-380	1160	2	8/25/04	CARDINAL
ftr-380	1161	1	irs	ORG
ftr-380	1163	1	1	CARDINAL
ftr-380	1163	2	2	CARDINAL
ftr-380	1163	3	3	CARDINAL
ftr-380	1166	1	1.1502-32	CARDINAL
ftr-380	1166	2	1.1502-32	CARDINAL
ftr-380	1166	3	1.1502-32(b)(2)(iv	DATE
ftr-380	1167	1	8	CARDINAL
ftr-380	1168	1	t.d	PERSON
ftr-380	1168	2	9187	DATE
ftr-380	1168	3	70	CARDINAL
ftr-380	1168	4	10319	CARDINAL
ftr-380	1168	5	3/3/05	CARDINAL
ftr-380	1169	1	1502	CARDINAL
ftr-380	1169	2	2004-58	DATE
ftr-380	1170	1	f. reorganizations 1	PERSON
ftr-380	1172	1	69	CARDINAL
ftr-380	1172	2	49836	CARDINAL
ftr-380	1172	3	8/12/04	CARDINAL
ftr-380	1174	1	1.368-1(b	CARDINAL
ftr-380	1177	1	a.	PERSON
ftr-380	1178	1	t.d	PERSON
ftr-380	1178	2	9182	DATE
ftr-380	1178	3	70	CARDINAL
ftr-380	1178	4	2/25/05	CARDINAL
ftr-380	1180	1	1.368-2(m	QUANTITY
ftr-380	1181	1	2004	DATE
ftr-380	1182	1	2	CARDINAL
ftr-380	1184	1	3	CARDINAL
ftr-380	1185	1	tribune company	ORG
ftr-380	1185	2	125	CARDINAL
ftr-380	1185	3	110	CARDINAL
ftr-380	1185	4	9/27/05	CARDINAL
ftr-380	1186	1	the times mirror co.	ORG
ftr-380	1186	2	matthew bender	PERSON
ftr-380	1187	1	e&y	ORG
ftr-380	1187	2	gibson, dunn & crutcher	ORG
ftr-380	1187	3	goldman sachs	ORG
ftr-380	1188	1	reed elsevier	PERSON
ftr-380	1188	2	$1.375 billion	MONEY
ftr-380	1189	1	reed	PERSON
ftr-380	1189	2	waterhouse	ORG
ftr-380	1190	1	80 percent	PERCENT
ftr-380	1191	1	llc	GPE
ftr-380	1191	2	$1.375 billion	MONEY
ftr-380	1192	1	20 percent	PERCENT
ftr-380	1194	1	2006	DATE
ftr-380	1194	2	florida	GPE
ftr-380	1195	1	some later date	DATE
ftr-380	1195	2	mb	ORG
ftr-380	1195	3	mb	ORG
ftr-380	1196	1	cohen	PERSON
ftr-380	1197	1	mb	ORG
ftr-380	1197	2	less than $1.1 billion	MONEY
ftr-380	1197	3	80 percent	PERCENT
ftr-380	1197	4	$1.375 billion	MONEY
ftr-380	1199	1	cohen	PERSON
ftr-380	1200	1	4.	CARDINAL
ftr-380	1201	1	t.d	PERSON
ftr-380	1201	2	9225	DATE
ftr-380	1201	3	70	CARDINAL
ftr-380	1201	4	54631	DATE
ftr-380	1201	5	9/16/05	CARDINAL
ftr-380	1201	6	70	CARDINAL
ftr-380	1201	7	60132-02	DATE
ftr-380	1203	1	1.368-1(e)(2	CARDINAL
ftr-380	1203	2	the end of the last business day	DATE
ftr-380	1203	3	first	ORDINAL
ftr-380	1208	1	8	CARDINAL
ftr-380	1209	1	1.368-1(e)(2)(iii	DATE
ftr-380	1214	1	1.368-1(e)(2)(iii)(b)(2	CARDINAL
ftr-380	1216	1	1.368-1(e)(2)(iii)(c)(2	CARDINAL
ftr-380	1219	1	1.368-1(e)(2)(v	CARDINAL
ftr-380	1219	2	2	CARDINAL
ftr-380	1220	1	40 percent	PERCENT
ftr-380	1222	1	1.368-1(e)(2)(v	CARDINAL
ftr-380	1222	2	1	CARDINAL
ftr-380	1224	1	1.368-1(e)(2)(v	CARDINAL
ftr-380	1224	2	2	CARDINAL
ftr-380	1224	3	25 percent	PERCENT
ftr-380	1230	1	1.368-1(e)(2	CARDINAL
ftr-380	1230	2	2004	DATE
ftr-380	1230	3	2006	DATE
ftr-380	1230	4	florida	GPE
ftr-380	1230	5	the end of the last business day	DATE
ftr-380	1230	6	first	ORDINAL
ftr-380	1234	1	5	CARDINAL
ftr-380	1235	1	t.d	PERSON
ftr-380	1235	2	9038	CARDINAL
ftr-380	1235	3	68	CARDINAL
ftr-380	1235	4	3384	CARDINAL
ftr-380	1235	5	1/24/03	CARDINAL
ftr-380	1235	6	reg-126485-01	DATE
ftr-380	1235	7	68	CARDINAL
ftr-380	1235	8	3477	CARDINAL
ftr-380	1235	9	1/24/03	CARDINAL
ftr-380	1236	1	reg-126485-01	DATE
ftr-380	1236	2	66	CARDINAL
ftr-380	1236	3	57400	CARDINAL
ftr-380	1236	4	treasury	ORG
ftr-380	1236	5	reg-106186-98	DATE
ftr-380	1236	6	65	CARDINAL
ftr-380	1236	7	5/16/00	CARDINAL
ftr-380	1239	1	1.368-2(b)(1	MONEY
ftr-380	1240	1	2001	DATE
ftr-380	1241	1	the treasury department	ORG
ftr-380	1241	2	2001	DATE
ftr-380	1243	1	1.368-2t(b	CARDINAL
ftr-380	1246	1	jargon	ORG
ftr-380	1248	1	301.7701-2(a	QUANTITY
ftr-380	1250	1	8	CARDINAL
ftr-380	1251	1	301.7701-2(b	DATE
ftr-380	1254	1	the united states	GPE
ftr-380	1256	1	1	CARDINAL
ftr-380	1256	2	one	CARDINAL
ftr-380	1256	3	one	CARDINAL
ftr-380	1256	4	one	CARDINAL
ftr-380	1256	5	2	CARDINAL
ftr-380	1259	1	2000-5	DATE
ftr-380	1259	2	2000-1	DATE
ftr-380	1259	3	1	CARDINAL
ftr-380	1259	4	2 & 4	DATE
ftr-380	1259	5	3	CARDINAL
ftr-380	1259	6	5	CARDINAL
ftr-380	1259	7	6	CARDINAL
ftr-380	1260	1	a. t.d.	PERSON
ftr-380	1260	2	9242	LAW
ftr-380	1260	3	71	CARDINAL
ftr-380	1260	4	4259	CARDINAL
ftr-380	1260	5	1/26/06	CARDINAL
ftr-380	1261	1	2005	DATE
ftr-380	1261	2	9038	CARDINAL
ftr-380	1261	3	2003	DATE
ftr-380	1263	1	1.368-2(b)(1	MONEY
ftr-380	1265	1	1	CARDINAL
ftr-380	1267	1	section 355(e	LAW
ftr-380	1267	2	2006	DATE
ftr-380	1267	3	florida	GPE
ftr-380	1267	4	66	CARDINAL
ftr-380	1267	5	67	CARDINAL
ftr-380	1268	1	treasury	ORG
ftr-380	1270	1	1.355-7	CARDINAL
ftr-380	1270	2	66	CARDINAL
ftr-380	1270	3	76	CARDINAL
ftr-380	1270	4	16733-98	DATE
ftr-380	1270	5	64	CARDINAL
ftr-380	1270	6	46155	DATE
ftr-380	1270	7	8/24/99	CARDINAL
ftr-380	1272	1	six	CARDINAL
ftr-380	1273	1	a.	PERSON
ftr-380	1274	1	second	ORDINAL
ftr-380	1274	2	third	ORDINAL
ftr-380	1276	1	section 355(e	LAW
ftr-380	1276	2	66	CARDINAL
ftr-380	1276	3	40590	DATE
ftr-380	1277	1	treasury	ORG
ftr-380	1277	2	1.355-7(e)(6	DATE
ftr-380	1277	3	7	CARDINAL
ftr-380	1279	1	third	ORDINAL
ftr-380	1279	2	fourth	ORDINAL
ftr-380	1280	1	8988	DATE
ftr-380	1280	2	67	CARDINAL
ftr-380	1280	3	20632	DATE
ftr-380	1280	4	4/26/02	CARDINAL
ftr-380	1280	5	section 355(e	LAW
ftr-380	1281	1	67	CARDINAL
ftr-380	1281	2	20711	DATE
ftr-380	1281	3	4/26/02	CARDINAL
ftr-380	1284	1	1.355-7	CARDINAL
ftr-380	1286	1	1.355-7	CARDINAL
ftr-380	1287	1	2002	DATE
ftr-380	1290	1	1.355-7t(b)(2	QUANTITY
ftr-380	1290	2	two years	DATE
ftr-380	1290	3	2-year	DATE
ftr-380	1292	1	c.	PERSON
ftr-380	1292	2	fifth	ORDINAL
ftr-380	1293	1	9198	DATE
ftr-380	1293	2	section 355(e	LAW
ftr-380	1293	3	70	CARDINAL
ftr-380	1293	4	20279	DATE
ftr-380	1293	5	4/19/05	CARDINAL
ftr-380	1296	1	8	CARDINAL
ftr-380	1299	1	1.355-7(b)(1	CARDINAL
ftr-380	1300	1	two years	DATE
ftr-380	1300	2	two-year	DATE
ftr-380	1302	1	1.355-7(b)(2	MONEY
ftr-380	1304	1	two-year	DATE
ftr-380	1306	1	1.355-7(b)(3)(i	CARDINAL
ftr-380	1307	1	second	ORDINAL
ftr-380	1310	1	1.355-7(b)(3)(ii	CARDINAL
ftr-380	1311	1	two-year	DATE
ftr-380	1313	1	1.3557(b)(4)(i	CARDINAL
ftr-380	1316	1	1.355-7(h)(1	CARDINAL
ftr-380	1319	1	one	CARDINAL
ftr-380	1319	2	one	CARDINAL
ftr-380	1321	1	1.355-7(h)(1)(iv	CARDINAL
ftr-380	1322	1	five percent	PERCENT
ftr-380	1325	1	1.355-7(h)(3)(i	CARDINAL
ftr-380	1326	1	one	CARDINAL
ftr-380	1329	1	1.355-7(h)(1)(vi	CARDINAL
ftr-380	1331	1	1.355-7(e	CARDINAL
ftr-380	1332	1	2006	DATE
ftr-380	1332	2	florida	GPE
ftr-380	1332	3	the twoyear period	DATE
ftr-380	1334	1	1.355-7(b)(3)(i	CARDINAL
ftr-380	1335	1	two-year	DATE
ftr-380	1337	1	1.355-7(b)(3)(ii	CARDINAL
ftr-380	1338	1	two-year	DATE
ftr-380	1341	1	the twoyear period ending	DATE
ftr-380	1341	2	first	ORDINAL
ftr-380	1343	1	1.355-7(b)(4)(iii	CARDINAL
ftr-380	1344	1	two-year	DATE
ftr-380	1346	1	1.355-7(b)(3)(iv	PERCENT
ftr-380	1349	1	1.355-7(b)(4)(iv	PERCENT
ftr-380	1351	1	1.355-2(b	CARDINAL
ftr-380	1353	1	1.355-7(b)(4)(v	CARDINAL
ftr-380	1356	1	1.355-7(c)(1	CARDINAL
ftr-380	1359	1	1.355-7(b)(4)(vi	CARDINAL
ftr-380	1361	1	1.355-7(c)(2	CARDINAL
ftr-380	1364	1	1.355-7(c)(3	CARDINAL
ftr-380	1366	1	1.355-7(d	QUANTITY
ftr-380	1366	2	nine	CARDINAL
ftr-380	1367	1	8	CARDINAL
ftr-380	1367	2	1	CARDINAL
ftr-380	1368	1	382	CARDINAL
ftr-380	1368	2	nol	ORG
ftr-380	1369	1	garber industries holding co.	ORG
ftr-380	1370	1	124	CARDINAL
ftr-380	1370	2	1	CARDINAL
ftr-380	1370	3	1/25/05	CARDINAL
ftr-380	1371	1	halpern	PERSON
ftr-380	1371	2	382(1)(3)(a)(i	CARDINAL
ftr-380	1372	1	a more than 50 percent	PERCENT
ftr-380	1372	2	382	CARDINAL
ftr-380	1375	1	one	CARDINAL
ftr-380	1375	2	charles	PERSON
ftr-380	1375	3	68 percent to 19 percent	PERCENT
ftr-380	1375	4	kenneth	PERSON
ftr-380	1375	5	26 percent to 65 percent	PERCENT
ftr-380	1375	6	1986	DATE
ftr-380	1376	1	1988	DATE
ftr-380	1376	2	kenneth	PERSON
ftr-380	1376	3	charles	PERSON
ftr-380	1376	4	charles	PERSON
ftr-380	1376	5	19 percent to 84 percent	PERCENT
ftr-380	1377	1	charles	PERSON
ftr-380	1377	2	kenneth	PERSON
ftr-380	1378	1	one	CARDINAL
ftr-380	1378	2	one	CARDINAL
ftr-380	1378	3	0	CARDINAL
ftr-380	1379	1	halpern	PERSON
ftr-380	1379	2	the beginning of the three-year	DATE
ftr-380	1379	3	1998	DATE
ftr-380	1380	1	third	ORDINAL
ftr-380	1380	2	382(l)(3)(a)(i	CARDINAL
ftr-380	1381	1	halpern	PERSON
ftr-380	1381	2	382(1)(3)(a)(i	CARDINAL
ftr-380	1381	3	2006	DATE
ftr-380	1381	4	florida	GPE
ftr-380	1382	1	a more than 50 percent	PERCENT
ftr-380	1382	2	382	CARDINAL
ftr-380	1385	1	a.	PERSON
ftr-380	1385	2	fifth	ORDINAL
ftr-380	1386	1	435	CARDINAL
ftr-380	1386	2	555	CARDINAL
ftr-380	1386	3	5th	ORDINAL
ftr-380	1387	1	382	CARDINAL
ftr-380	1387	2	two	CARDINAL
ftr-380	1387	3	382	CARDINAL
ftr-380	1387	4	318	CARDINAL
ftr-380	1388	1	vii	PERSON
ftr-380	1388	2	years	DATE
ftr-380	1388	3	2005	DATE
ftr-380	1389	1	1	CARDINAL
ftr-380	1389	2	reg-128767-04	DATE
ftr-380	1389	3	section 752	LAW
ftr-380	1389	4	69	CARDINAL
ftr-380	1389	5	49832	CARDINAL
ftr-380	1389	6	8/12/04	CARDINAL
ftr-380	1391	1	recent years	DATE
ftr-380	1392	1	301.7701-1	CARDINAL
ftr-380	1393	1	301.7701-3	DATE
ftr-380	1395	1	llc	GPE
ftr-380	1395	2	8	CARDINAL
ftr-380	1398	1	1.752-2(k	DATE
ftr-380	1399	1	1.752-2	CARDINAL
ftr-380	1400	1	2	CARDINAL
ftr-380	1400	2	752	PRODUCT
ftr-380	1401	1	68	CARDINAL
ftr-380	1401	2	37434	DATE
ftr-380	1401	3	6/24/03	CARDINAL
ftr-380	1402	1	treasury	ORG
ftr-380	1402	2	1	CARDINAL
ftr-380	1402	3	752	CARDINAL
ftr-380	1402	4	2	CARDINAL
ftr-380	1405	1	1.752-7	CARDINAL
ftr-380	1405	2	3	CARDINAL
ftr-380	1407	1	1.358-7	CARDINAL
ftr-380	1409	1	1.752-1	CARDINAL
ftr-380	1409	2	1988-2	DATE
ftr-380	1409	3	128	CARDINAL
ftr-380	1409	4	1	CARDINAL
ftr-380	1409	5	2	CARDINAL
ftr-380	1409	6	3	CARDINAL
ftr-380	1412	1	1.752-7	CARDINAL
ftr-380	1412	2	three	CARDINAL
ftr-380	1413	1	1.752l(a)(1)(i	CARDINAL
ftr-380	1414	1	§ 453(h	ORG
ftr-380	1417	1	1.752-6	CARDINAL
ftr-380	1417	2	1.752-7	CARDINAL
ftr-380	1418	1	builtin	ORG
ftr-380	1418	2	1.752-7	CARDINAL
ftr-380	1419	1	one	CARDINAL
ftr-380	1419	2	three	CARDINAL
ftr-380	1420	1	1	CARDINAL
ftr-380	1420	2	2	CARDINAL
ftr-380	1420	3	3	CARDINAL
ftr-380	1421	1	2006	DATE
ftr-380	1421	2	florida	GPE
ftr-380	1421	3	1	CARDINAL
ftr-380	1421	4	2	CARDINAL
ftr-380	1425	1	1	CARDINAL
ftr-380	1425	2	2	CARDINAL
ftr-380	1425	3	10 percent	PERCENT
ftr-380	1425	4	1,000,000	MONEY
ftr-380	1427	1	6/24/03	CARDINAL
ftr-380	1428	1	a.	PERSON
ftr-380	1429	1	t.d	PERSON
ftr-380	1429	2	9207	DATE
ftr-380	1429	3	70	CARDINAL
ftr-380	1429	4	30334	DATE
ftr-380	1429	5	5/26/05	CARDINAL
ftr-380	1434	1	1.752-6	CARDINAL
ftr-380	1434	2	10/19/99	CARDINAL
ftr-380	1435	1	2000-44	DATE
ftr-380	1435	2	2000-2	DATE
ftr-380	1435	3	255	CARDINAL
ftr-380	1436	1	1	CARDINAL
ftr-380	1436	2	reg-106736-00	DATE
ftr-380	1436	3	70	CARDINAL
ftr-380	1436	4	30380	DATE
ftr-380	1436	5	5/26/05	CARDINAL
ftr-380	1438	1	3.	CARDINAL
ftr-380	1438	2	reg-144620-04	DATE
ftr-380	1438	3	70	CARDINAL
ftr-380	1438	4	11/18/05	CARDINAL
ftr-380	1439	1	irs	ORG
ftr-380	1439	2	8	CARDINAL
ftr-380	1441	1	4	CARDINAL
ftr-380	1441	2	burke v. commissioner	PERSON
ftr-380	1441	3	t.c.	PERSON
ftr-380	1442	1	2005	DATE
ftr-380	1442	2	297	CARDINAL
ftr-380	1442	3	12/27/05	CARDINAL
ftr-380	1444	1	wells	PERSON
ftr-380	1444	2	cohen	PERSON
ftr-380	1446	1	1998	DATE
ftr-380	1447	1	1998	DATE
ftr-380	1448	1	first	ORDINAL
ftr-380	1449	1	91	CARDINAL
ftr-380	1449	2	279	CARDINAL
ftr-380	1450	1	cohen	PERSON
ftr-380	1451	1	the year	DATE
ftr-380	1452	1	that year	DATE
ftr-380	1453	1	20061	DATE
ftr-380	1453	2	florida	GPE
ftr-380	1455	1	1	CARDINAL
ftr-380	1455	2	section 833	LAW
ftr-380	1455	3	2004	DATE
ftr-380	1455	4	§§ 704(c	ORG
ftr-380	1455	5	734	CARDINAL
ftr-380	1455	6	743	CARDINAL
ftr-380	1455	7	a. section 734(b	PERSON
ftr-380	1455	8	250,000	MONEY
ftr-380	1456	1	§§ 734	ORG
ftr-380	1456	2	743	CARDINAL
ftr-380	1456	3	754	PRODUCT
ftr-380	1457	1	section 734(b	LAW
ftr-380	1457	2	250,000	MONEY
ftr-380	1459	1	743	CARDINAL
ftr-380	1459	2	more than $250,000	MONEY
ftr-380	1460	1	250,000	MONEY
ftr-380	1461	1	•	CARDINAL
ftr-380	1465	1	2005-32, 2005-16	DATE
ftr-380	1465	2	895	CARDINAL
ftr-380	1465	3	4/1/05	CARDINAL
ftr-380	1470	1	8	CARDINAL
ftr-380	1470	2	734	CARDINAL
ftr-380	1470	3	250,000	MONEY
ftr-380	1471	1	section 734(b	LAW
ftr-380	1472	1	250,000	MONEY
ftr-380	1474	1	1	CARDINAL
ftr-380	1474	2	2005-32, 2005-16	DATE
ftr-380	1475	1	895	CARDINAL
ftr-380	1475	2	4/1/05	CARDINAL
ftr-380	1476	1	§	ORG
ftr-380	1476	2	734	CARDINAL
ftr-380	1476	3	743	CARDINAL
ftr-380	1480	1	one	CARDINAL
ftr-380	1483	1	abc	ORG
ftr-380	1483	2	1,000	MONEY
ftr-380	1483	3	7,000	MONEY
ftr-380	1483	4	1,000	MONEY
ftr-380	1484	1	6,000	MONEY
ftr-380	1484	2	eight years later	DATE
ftr-380	1484	3	the next year	DATE
ftr-380	1484	4	ab partnership sells	ORG
ftr-380	1484	5	between $1,000 and $7,000	MONEY
ftr-380	1486	1	700	MONEY
ftr-380	1486	2	300	MONEY
ftr-380	1486	3	150	MONEY
ftr-380	1488	1	more than $7,000	MONEY
ftr-380	1488	2	$7,000 §	MONEY
ftr-380	1488	3	723	CARDINAL
ftr-380	1489	1	2006	DATE
ftr-380	1489	2	florida	GPE
ftr-380	1491	1	llc	GPE
ftr-380	1492	1	2.	CARDINAL
ftr-380	1493	1	70	CARDINAL
ftr-380	1493	2	29675	DATE
ftr-380	1493	3	5/24/05	CARDINAL
ftr-380	1496	1	1.83-3(e	CARDINAL
ftr-380	1496	2	1	CARDINAL
ftr-380	1496	3	1.721-1(b	CARDINAL
ftr-380	1496	4	83	CARDINAL
ftr-380	1497	1	83	CARDINAL
ftr-380	1502	1	83	DATE
ftr-380	1504	1	the taxable year	DATE
ftr-380	1506	1	section 83(b	LAW
ftr-380	1506	2	1	CARDINAL
ftr-380	1506	3	2	CARDINAL
ftr-380	1507	1	thirty days	DATE
ftr-380	1508	1	83	DATE
ftr-380	1508	2	8	CARDINAL
ftr-380	1511	1	2001-43, 2001-2	DATE
ftr-380	1511	2	191	CARDINAL
ftr-380	1511	3	no § 83(b	LAW
ftr-380	1514	1	1.83-3(o	CARDINAL
ftr-380	1514	2	zero	CARDINAL
ftr-380	1516	1	93-27	CARDINAL
ftr-380	1516	2	343	CARDINAL
ftr-380	1516	3	three	CARDINAL
ftr-380	1516	4	1	CARDINAL
ftr-380	1516	5	2	CARDINAL
ftr-380	1516	6	two years	DATE
ftr-380	1516	7	3	CARDINAL
ftr-380	1516	8	7704(b	DATE
ftr-380	1519	1	1.83-6(b	CARDINAL
ftr-380	1519	2	62	CARDINAL
ftr-380	1519	3	720	CARDINAL
ftr-380	1519	4	1974	DATE
ftr-380	1520	1	mcdougal	GPE
ftr-380	1520	2	half	CARDINAL
ftr-380	1526	1	1.83-1(a)(1	CARDINAL
ftr-380	1529	1	election 2006	DATE
ftr-380	1529	2	florida	GPE
ftr-380	1531	1	2005-43, 2005-24	DATE
ftr-380	1531	2	1221	CARDINAL
ftr-380	1531	3	5/20/05	CARDINAL
ftr-380	1536	1	section 83(b	LAW
ftr-380	1538	1	section 83(b	LAW
ftr-380	1539	1	the section 83(b	TIME
ftr-380	1543	1	1.704l(b)(3	CARDINAL
ftr-380	1544	1	8	CARDINAL
ftr-380	1546	1	section 83(b)(1	LAW
ftr-380	1546	2	section 83(b	LAW
ftr-380	1546	3	section 83(b	LAW
ftr-380	1547	1	the entire taxable year	DATE
ftr-380	1548	1	the taxable year	DATE
ftr-380	1549	1	1.83-6(c	CARDINAL
ftr-380	1550	1	the taxable year	DATE
ftr-380	1553	1	the year	DATE
ftr-380	1555	1	section 83(b)(1	LAW
ftr-380	1555	2	2006	DATE
ftr-380	1556	1	florida	GPE
ftr-380	1560	1	1.83-2(a	CARDINAL
ftr-380	1561	1	a.	PERSON
ftr-380	1562	1	2005-43, 2005-24	DATE
ftr-380	1563	1	1221	CARDINAL
ftr-380	1563	2	5/20/05	CARDINAL
ftr-380	1568	1	1.83-3(l	CARDINAL
ftr-380	1570	1	section 83	LAW
ftr-380	1573	1	1.704-1(e)(1)(v	CARDINAL
ftr-380	1573	2	campbell v. commissioner	ORG
ftr-380	1573	3	943	CARDINAL
ftr-380	1573	4	815	CARDINAL
ftr-380	1573	5	1991	DATE
ftr-380	1573	6	john v. united states	PERSON
ftr-380	1573	7	84	CARDINAL
ftr-380	1573	8	9158	DATE
ftr-380	1573	9	c.d.	PERSON
ftr-380	1573	10	1983	DATE
ftr-380	1574	1	492	CARDINAL
ftr-380	1574	2	286	CARDINAL
ftr-380	1574	3	7th	ORDINAL
ftr-380	1574	4	1974	DATE
ftr-380	1574	5	campbell v. commissioner	ORG
ftr-380	1574	6	t.c.	PERSON
ftr-380	1574	7	1990-162	DATE
ftr-380	1574	8	1990	DATE
ftr-380	1574	9	943	CARDINAL
ftr-380	1574	10	815	CARDINAL
ftr-380	1574	11	1991	DATE
ftr-380	1575	1	proc	PERSON
ftr-380	1576	1	93-27	CARDINAL
ftr-380	1576	2	proc	PERSON
ftr-380	1577	1	2001-43	DATE
ftr-380	1578	1	8	CARDINAL
ftr-380	1579	1	1	CARDINAL
ftr-380	1581	1	2004-43	DATE
ftr-380	1581	2	18	CARDINAL
ftr-380	1582	1	842	CARDINAL
ftr-380	1586	1	seven years	DATE
ftr-380	1587	1	a. rev	PERSON
ftr-380	1588	1	200443	CARDINAL
ftr-380	1588	2	1/19/05	CARDINAL
ftr-380	1589	1	2005-10, 2005-7	DATE
ftr-380	1590	1	492	CARDINAL
ftr-380	1590	2	1/19/05	CARDINAL
ftr-380	1592	1	2004-43	DATE
ftr-380	1592	2	18	CARDINAL
ftr-380	1593	1	842	CARDINAL
ftr-380	1594	1	irs	ORG
ftr-380	1595	1	2004-43	DATE
ftr-380	1597	1	2004-43	DATE
ftr-380	1597	2	january 19, 2005	DATE
ftr-380	1598	1	2005	DATE
ftr-380	1599	1	2	CARDINAL
ftr-380	1599	2	llc	GPE
ftr-380	1599	3	united states	GPE
ftr-380	1599	4	67	CARDINAL
ftr-380	1601	1	657	CARDINAL
ftr-380	1601	2	9/16/05	CARDINAL
ftr-380	1602	1	section 6629(a	LAW
ftr-380	1602	2	68	CARDINAL
ftr-380	1604	1	663	CARDINAL
ftr-380	1604	2	2005	DATE
ftr-380	1605	1	2006	DATE
ftr-380	1605	2	florida	GPE
ftr-380	1605	3	2005	DATE
ftr-380	1607	1	1	CARDINAL
ftr-380	1608	1	nancy reagan's	PERSON
ftr-380	1608	2	don turlington	PERSON
ftr-380	1609	1	united states	GPE
ftr-380	1609	2	330	CARDINAL
ftr-380	1609	3	f. supp	PERSON
ftr-380	1610	1	2d 122	CARDINAL
ftr-380	1610	2	d.	NORP
ftr-380	1611	1	janet bond	PERSON
ftr-380	1611	2	arterton	PERSON
ftr-380	1611	3	the 40 percent	PERCENT
ftr-380	1611	4	20 percent	PERCENT
ftr-380	1612	1	198	CARDINAL
ftr-380	1613	1	several million dollars	MONEY
ftr-380	1613	2	$385 million	MONEY
ftr-380	1614	1	shearman & sterling	ORG
ftr-380	1615	1	don turlington	PERSON
ftr-380	1615	2	one	CARDINAL
ftr-380	1616	1	king & spalding	ORG
ftr-380	1616	2	almost a year	DATE
ftr-380	1617	1	1	CARDINAL
ftr-380	1617	2	myron scholes	PERSON
ftr-380	1617	3	eleven	CARDINAL
ftr-380	1617	4	$7 million	MONEY
ftr-380	1617	5	2	CARDINAL
ftr-380	1617	6	king & spalding	ORG
ftr-380	1617	7	8	CARDINAL
ftr-380	1617	8	3	CARDINAL
ftr-380	1617	9	three	CARDINAL
ftr-380	1617	10	4	CARDINAL
ftr-380	1617	11	more than 400 percent	PERCENT
ftr-380	1617	12	5	CARDINAL
ftr-380	1617	13	6	CARDINAL
ftr-380	1618	1	king & spalding	ORG
ftr-380	1618	2	4/15/98	CARDINAL
ftr-380	1618	3	7	CARDINAL
ftr-380	1618	4	1/27/99	CARDINAL
ftr-380	1618	5	king & spalding	ORG
ftr-380	1618	6	second	ORDINAL
ftr-380	1619	1	arterton	PERSON
ftr-380	1619	2	second	ORDINAL
ftr-380	1619	3	goldstein	GPE
ftr-380	1619	4	gilman	PRODUCT
ftr-380	1619	5	grove	GPE
ftr-380	1619	6	blake	ORG
ftr-380	1619	7	grove	GPE
ftr-380	1619	8	tenth	ORDINAL
ftr-380	1619	9	king & spalding's	ORG
ftr-380	1620	1	400,000	MONEY
ftr-380	1621	1	hourly	TIME
ftr-380	1621	2	100,000	MONEY
ftr-380	1622	1	king & spalding	ORG
ftr-380	1623	1	king & spalding	ORG
ftr-380	1624	1	2006	DATE
ftr-380	1624	2	florida	GPE
ftr-380	1624	3	myron scholes	PERSON
ftr-380	1624	4	robert merton	PERSON
ftr-380	1624	5	1997	DATE
ftr-380	1624	6	two	CARDINAL
ftr-380	1624	7	twelve	CARDINAL
ftr-380	1625	1	one	CARDINAL
ftr-380	1625	2	fourteen	CARDINAL
ftr-380	1626	1	$3.65 billion	MONEY
ftr-380	1630	1	a.	PERSON
ftr-380	1630	2	second	ORDINAL
ftr-380	1631	1	united states	GPE
ftr-380	1631	2	150	CARDINAL
ftr-380	1633	1	40	CARDINAL
ftr-380	1633	2	2d	DATE
ftr-380	1634	1	9/27/05	CARDINAL
ftr-380	1635	1	second	ORDINAL
ftr-380	1635	2	$106 million	MONEY
ftr-380	1635	3	1	CARDINAL
ftr-380	1635	4	2	CARDINAL
ftr-380	1635	5	3	CARDINAL
ftr-380	1636	1	the 40 percent	PERCENT
ftr-380	1636	2	the 40 percent	PERCENT
ftr-380	1637	1	2	CARDINAL
ftr-380	1637	2	2001-17	DATE
ftr-380	1638	1	black & decker cor	ORG
ftr-380	1639	1	v. united states	GPE
ftr-380	1639	2	340	CARDINAL
ftr-380	1639	3	f. supp	PERSON
ftr-380	1640	1	2d 621	CARDINAL
ftr-380	1641	1	10/22/04	CARDINAL
ftr-380	1643	1	quarles	PERSON
ftr-380	1644	1	fourth	ORDINAL
ftr-380	1644	2	toyota	ORG
ftr-380	1644	3	world, inc.	ORG
ftr-380	1644	4	752 f.2d	MONEY
ftr-380	1644	5	1985	DATE
ftr-380	1644	6	8	CARDINAL
ftr-380	1647	1	quarles	PERSON
ftr-380	1647	2	second	ORDINAL
ftr-380	1648	1	2001-17, 2001-9	DATE
ftr-380	1649	1	730	CARDINAL
ftr-380	1649	2	1998	DATE
ftr-380	1649	3	black & decker	ORG
ftr-380	1649	4	three	CARDINAL
ftr-380	1650	1	that same year	DATE
ftr-380	1650	2	black & decker	ORG
ftr-380	1650	3	black & decker healthcare management inc.	ORG
ftr-380	1651	1	bdhmi	GPE
ftr-380	1651	2	approximately $561 million dollars	MONEY
ftr-380	1651	3	bdhmi	GPE
ftr-380	1651	4	$560 million dollars	MONEY
ftr-380	1651	5	black & decker	ORG
ftr-380	1652	1	black & decker	ORG
ftr-380	1652	2	third	ORDINAL
ftr-380	1652	3	$1 million dollars	MONEY
ftr-380	1652	4	$560 million	MONEY
ftr-380	1652	5	$561 million dollars	MONEY
ftr-380	1653	1	black & decker's	ORG
ftr-380	1654	1	irs	ORG
ftr-380	1654	2	bdhmi	GPE
ftr-380	1655	1	a. government's	PERSON
ftr-380	1656	1	black & decker corp.	ORG
ftr-380	1657	1	v. united states	GPE
ftr-380	1657	2	2004	CARDINAL
ftr-380	1657	3	50,359	CARDINAL
ftr-380	1657	4	d. md.	PERSON
ftr-380	1657	5	8/3/04	TIME
ftr-380	1658	1	1998	DATE
ftr-380	1658	2	b & d	ORG
ftr-380	1658	3	three	CARDINAL
ftr-380	1659	1	b & d	ORG
ftr-380	1660	1	that same year	DATE
ftr-380	1660	2	b & d created black & decker healthcare management inc.	ORG
ftr-380	1662	1	approximately $561 million dollars	MONEY
ftr-380	1662	2	$560 million dollars	MONEY
ftr-380	1662	3	bdhmi	GPE
ftr-380	1663	1	b & d	ORG
ftr-380	1663	2	bdhmi	GPE
ftr-380	1663	3	third	ORDINAL
ftr-380	1663	4	$1 million dollars	MONEY
ftr-380	1664	1	$561 million dollars	MONEY
ftr-380	1664	2	2006	DATE
ftr-380	1664	3	florida	GPE
ftr-380	1664	4	bdhmi	GPE
ftr-380	1664	5	b & d	ORG
ftr-380	1664	6	approximately $560 million dollars	MONEY
ftr-380	1664	7	1998	DATE
ftr-380	1665	1	three	CARDINAL
ftr-380	1667	1	irs	ORG
ftr-380	1668	1	1978	DATE
ftr-380	1669	1	2000	DATE
ftr-380	1669	2	2002	DATE
ftr-380	1669	3	10/18/99	CARDINAL
ftr-380	1670	1	351	CARDINAL
ftr-380	1672	1	b. black & decker	ORG
ftr-380	1672	2	fourth	ORDINAL
ftr-380	1673	1	black & decker corp.	ORG
ftr-380	1674	1	v. united states	GPE
ftr-380	1674	2	436	CARDINAL
ftr-380	1674	3	431	CARDINAL
ftr-380	1674	4	4th	ORDINAL
ftr-380	1674	5	50,359	CARDINAL
ftr-380	1674	6	d. md.	PERSON
ftr-380	1674	7	8/3/04	TIME
ftr-380	1674	8	340 f. supp	ORG
ftr-380	1675	1	2d 621	CARDINAL
ftr-380	1675	2	d. md.	PERSON
ftr-380	1676	1	10/22/04	TIME
ftr-380	1677	1	michael	PERSON
ftr-380	1677	2	irs	ORG
ftr-380	1677	3	two	CARDINAL
ftr-380	1678	1	first	ORDINAL
ftr-380	1679	1	irs	ORG
ftr-380	1679	2	first	ORDINAL
ftr-380	1679	3	two	CARDINAL
ftr-380	1679	4	senate	ORG
ftr-380	1680	1	congress	ORG
ftr-380	1680	2	8	CARDINAL
ftr-380	1681	1	congress	ORG
ftr-380	1681	2	1	CARDINAL
ftr-380	1681	3	2	CARDINAL
ftr-380	1682	1	irs	ORG
ftr-380	1682	2	congress	ORG
ftr-380	1683	1	irs	ORG
ftr-380	1684	1	96	CARDINAL
ftr-380	1684	2	62	DATE
ftr-380	1686	1	congress	ORG
ftr-380	1688	1	congress	ORG
ftr-380	1689	1	senate	ORG
ftr-380	1689	2	irs	ORG
ftr-380	1690	1	one	CARDINAL
ftr-380	1691	1	congress	ORG
ftr-380	1692	1	ethan yale	PERSON
ftr-380	1692	2	black & decker's	ORG
ftr-380	1692	3	108	CARDINAL
ftr-380	1692	4	223	CARDINAL
ftr-380	1692	5	234	CARDINAL
ftr-380	1692	6	july 11, 2005	DATE
ftr-380	1693	1	irs	ORG
ftr-380	1693	2	second	ORDINAL
ftr-380	1695	1	59	CARDINAL
ftr-380	1696	1	bdhmi	ORG
ftr-380	1696	2	irs	ORG
ftr-380	1697	1	irs	ORG
ftr-380	1697	2	$560 million	MONEY
ftr-380	1697	3	the year 2007	DATE
ftr-380	1698	1	2006	DATE
ftr-380	1698	2	florida	GPE
ftr-380	1698	3	a given tax year	DATE
ftr-380	1698	4	the end of that year	DATE
ftr-380	1700	1	united states	GPE
ftr-380	1700	2	dynamics corp.	ORG
ftr-380	1700	3	481	CARDINAL
ftr-380	1700	4	239	CARDINAL
ftr-380	1700	5	242	CARDINAL
ftr-380	1700	6	107	CARDINAL
ftr-380	1700	7	1732	CARDINAL
ftr-380	1700	8	95	CARDINAL
ftr-380	1700	9	l. ed	PERSON
ftr-380	1701	1	2d 226	DATE
ftr-380	1701	2	1987	DATE
ftr-380	1702	1	irs	ORG
ftr-380	1703	1	bdhmi	GPE
ftr-380	1704	1	bdhmi	GPE
ftr-380	1705	1	bdhmi	PERSON
ftr-380	1705	2	bdhmi	GPE
ftr-380	1706	1	appellee	PERSON
ftr-380	1707	1	27	CARDINAL
ftr-380	1708	1	bdhmi	GPE
ftr-380	1710	1	irs	ORG
ftr-380	1711	1	michael	PERSON
ftr-380	1712	1	toyota	ORG
ftr-380	1712	2	340	CARDINAL
ftr-380	1712	3	f. supp	PERSON
ftr-380	1713	1	2d	DATE
ftr-380	1713	2	623	CARDINAL
ftr-380	1714	1	623	CARDINAL
ftr-380	1715	1	toyota	ORG
ftr-380	1716	1	second	ORDINAL
ftr-380	1717	1	8	CARDINAL
ftr-380	1718	1	toyota	ORG
ftr-380	1718	2	752	CARDINAL
ftr-380	1718	3	94	DATE
ftr-380	1719	1	bdhmi	GPE
ftr-380	1719	2	340	CARDINAL
ftr-380	1719	3	f. supp	PERSON
ftr-380	1720	1	2d	DATE
ftr-380	1720	2	624	CARDINAL
ftr-380	1720	3	second	ORDINAL
ftr-380	1721	1	the supreme court's	ORG
ftr-380	1721	2	moline properties, inc.	ORG
ftr-380	1722	1	319	CARDINAL
ftr-380	1722	2	436	CARDINAL
ftr-380	1722	3	63	CARDINAL
ftr-380	1722	4	s. ct	PERSON
ftr-380	1722	5	1132	CARDINAL
ftr-380	1722	6	87	CARDINAL
ftr-380	1722	7	l. ed	PERSON
ftr-380	1723	1	1499	CARDINAL
ftr-380	1723	2	1943	DATE
ftr-380	1723	3	1011	CARDINAL
ftr-380	1724	1	toyota	ORG
ftr-380	1725	1	moline	GPE
ftr-380	1725	2	two tax years	DATE
ftr-380	1725	3	319	CARDINAL
ftr-380	1725	4	u.s.	GPE
ftr-380	1725	5	440	CARDINAL
ftr-380	1727	1	439-40	CARDINAL
ftr-380	1729	1	439	CARDINAL
ftr-380	1730	1	moline	ORG
ftr-380	1730	2	irs	ORG
ftr-380	1730	3	two	CARDINAL
ftr-380	1730	4	bdhmi	GPE
ftr-380	1730	5	november	DATE
ftr-380	1730	6	december 1998	DATE
ftr-380	1731	1	irs	ORG
ftr-380	1731	2	bdhmi	GPE
ftr-380	1731	3	one	CARDINAL
ftr-380	1732	1	toyota	ORG
ftr-380	1732	2	moline	GPE
ftr-380	1733	1	toyota	ORG
ftr-380	1733	2	moline	ORG
ftr-380	1734	1	toyota	ORG
ftr-380	1735	1	irs	ORG
ftr-380	1735	2	20061	CARDINAL
ftr-380	1735	3	florida	GPE
ftr-380	1736	1	first	ORDINAL
ftr-380	1736	2	127,324	MONEY
ftr-380	1736	3	the eight years	DATE
ftr-380	1736	4	912	CARDINAL
ftr-380	1736	5	739	CARDINAL
ftr-380	1738	1	739	CARDINAL
ftr-380	1740	1	739	CARDINAL
ftr-380	1741	1	toyota	ORG
ftr-380	1743	1	united parcel serv	ORG
ftr-380	1745	1	254	CARDINAL
ftr-380	1745	2	1014	CARDINAL
ftr-380	1745	3	1019	DATE
ftr-380	1745	4	11	CARDINAL
ftr-380	1745	5	2001	DATE
ftr-380	1747	1	95-74	CARDINAL
ftr-380	1747	2	§ 461(h	ORG
ftr-380	1750	1	3	CARDINAL
ftr-380	1750	2	second	ORDINAL
ftr-380	1751	1	coltec industries, inc.	ORG
ftr-380	1751	2	v. united states	GPE
ftr-380	1751	3	62	CARDINAL
ftr-380	1753	1	716	CARDINAL
ftr-380	1753	2	10/29/04	CARDINAL
ftr-380	1754	1	$375 million	MONEY
ftr-380	1755	1	about 6.67 percent	PERCENT
ftr-380	1755	2	two	CARDINAL
ftr-380	1755	3	500,000	MONEY
ftr-380	1755	4	multimillion dollar	MONEY
ftr-380	1755	5	over $82 million	MONEY
ftr-380	1756	1	susan g. braden	PERSON
ftr-380	1757	1	0	CARDINAL
ftr-380	1757	2	braden	PERSON
ftr-380	1757	3	congress	ORG
ftr-380	1758	1	congress	ORG
ftr-380	1758	2	8	CARDINAL
ftr-380	1760	1	95-74	CARDINAL
ftr-380	1760	2	§ 461(h	ORG
ftr-380	1763	1	351	CARDINAL
ftr-380	1763	2	one	CARDINAL
ftr-380	1763	3	garlock	ORG
ftr-380	1763	4	$375 million	MONEY
ftr-380	1763	5	garlock	PERSON
ftr-380	1764	1	$371.2 million	MONEY
ftr-380	1764	2	garlock	ORG
ftr-380	1765	1	garlock	PERSON
ftr-380	1765	2	approximately $370 million	MONEY
ftr-380	1765	3	358	CARDINAL
ftr-380	1766	1	357(c)(1	CARDINAL
ftr-380	1767	1	garlock	PERSON
ftr-380	1768	1	4.	CARDINAL
ftr-380	1768	2	third	ORDINAL
ftr-380	1768	3	thirteen days	DATE
ftr-380	1770	1	iii-e. inc.	ORG
ftr-380	1771	1	v. united states	GPE
ftr-380	1771	2	342	CARDINAL
ftr-380	1772	1	2d 94	DATE
ftr-380	1772	2	d.	NORP
ftr-380	1773	1	2 percent	PERCENT
ftr-380	1773	2	united states	GPE
ftr-380	1773	3	98 percent	PERCENT
ftr-380	1773	4	dutch	NORP
ftr-380	1773	5	u.s.	GPE
ftr-380	1773	6	u.s.	GPE
ftr-380	1773	7	2006	DATE
ftr-380	1773	8	florida	GPE
ftr-380	1775	1	approximately $62 million	MONEY
ftr-380	1775	2	one	CARDINAL
ftr-380	1776	1	98 percent	PERCENT
ftr-380	1776	2	dutch	NORP
ftr-380	1783	1	dutch	NORP
ftr-380	1788	1	approximately $62 million	MONEY
ftr-380	1788	2	one	CARDINAL
ftr-380	1789	1	8	CARDINAL
ftr-380	1789	2	98 percent	PERCENT
ftr-380	1789	3	dutch	NORP
ftr-380	1791	1	nevada	GPE
ftr-380	1791	2	general electric capital corp.	ORG
ftr-380	1792	1	$530 million	MONEY
ftr-380	1792	2	$258 million	MONEY
ftr-380	1792	3	$22 million	MONEY
ftr-380	1792	4	$296 million	MONEY
ftr-380	1792	5	0	MONEY
ftr-380	1793	1	two	CARDINAL
ftr-380	1793	2	dutch	NORP
ftr-380	1793	3	$117.5 million	MONEY
ftr-380	1793	4	llc	EVENT
ftr-380	1793	5	98 percent	PERCENT
ftr-380	1793	6	98 percent	PERCENT
ftr-380	1795	1	60 percent	PERCENT
ftr-380	1795	2	any given year	DATE
ftr-380	1798	1	underhill	PERSON
ftr-380	1799	1	2 percent	PERCENT
ftr-380	1799	2	united states	GPE
ftr-380	1799	3	98 percent	PERCENT
ftr-380	1799	4	dutch	NORP
ftr-380	1800	1	the dutch banks	ORG
ftr-380	1800	2	united states	ORG
ftr-380	1800	3	u.s.	GPE
ftr-380	1801	1	underhill	PERSON
ftr-380	1801	2	some $62 million	MONEY
ftr-380	1802	1	one	CARDINAL
ftr-380	1803	1	20061	DATE
ftr-380	1803	2	florida	GPE
ftr-380	1803	3	treasury	ORG
ftr-380	1808	1	karen c. burke	PERSON
ftr-380	1808	2	107	CARDINAL
ftr-380	1808	3	1163	DATE
ftr-380	1808	4	may 30, 2005	DATE
ftr-380	1811	1	1.704-1(b)(2)(ii	CARDINAL
ftr-380	1813	1	1.704-1(b)(2)(iii	CARDINAL
ftr-380	1815	1	dutch	NORP
ftr-380	1815	2	8.5 percent	PERCENT
ftr-380	1817	1	1.704-1	CARDINAL
ftr-380	1817	2	dutch	NORP
ftr-380	1818	1	5	CARDINAL
ftr-380	1818	2	santa monica	GPE
ftr-380	1818	3	llc v. commissioner	ORG
ftr-380	1818	4	t.c.	PERSON
ftr-380	1819	1	2005-104	DATE
ftr-380	1819	2	5/11/05	CARDINAL
ftr-380	1820	1	thornton	PERSON
ftr-380	1820	2	mgm	ORG
ftr-380	1820	3	$380 million	MONEY
ftr-380	1820	4	llc	GPE
ftr-380	1821	1	thornton	PERSON
ftr-380	1821	2	the 40 percent	PERCENT
ftr-380	1821	3	20 percent	PERCENT
ftr-380	1822	1	6	CARDINAL
ftr-380	1822	2	winn-dixie's	PERSON
ftr-380	1822	3	pre-1996	DATE
ftr-380	1822	4	eleventh	ORDINAL
ftr-380	1823	1	winn-dixie	PERSON
ftr-380	1824	1	113 t.c	QUANTITY
ftr-380	1824	2	254	CARDINAL
ftr-380	1824	3	10/19/99	CARDINAL
ftr-380	1825	1	1993	DATE
ftr-380	1825	2	approximately 36,000	CARDINAL
ftr-380	1826	1	615	CARDINAL
ftr-380	1827	1	$755 million	MONEY
ftr-380	1827	2	1993-2052 years	DATE
ftr-380	1827	3	more than $2.2 billion	MONEY
ftr-380	1828	1	8	CARDINAL
ftr-380	1828	2	more than $3 billion	MONEY
ftr-380	1829	1	1997	DATE
ftr-380	1829	2	1996	DATE
ftr-380	1830	1	ruwe	PERSON
ftr-380	1834	1	3,000	MONEY
ftr-380	1834	2	5,000	MONEY
ftr-380	1835	1	ruwe	PERSON
ftr-380	1835	2	264	CARDINAL
ftr-380	1836	1	163	CARDINAL
ftr-380	1836	2	united states	GPE
ftr-380	1836	3	364	CARDINAL
ftr-380	1836	4	361	CARDINAL
ftr-380	1836	5	1960	DATE
ftr-380	1839	1	congress	ORG
ftr-380	1839	2	section 264(a)(3	LAW
ftr-380	1840	1	congress	ORG
ftr-380	1841	1	the eleventh circuit	ORG
ftr-380	1842	1	winn-dixie	PERSON
ftr-380	1843	1	254	CARDINAL
ftr-380	1843	2	1313	CARDINAL
ftr-380	1843	3	1	CARDINAL
ftr-380	1845	1	eleventh	ORDINAL
ftr-380	1845	2	congress	ORG
ftr-380	1845	3	4	CARDINAL
ftr-380	1845	4	264	CARDINAL
ftr-380	1846	1	the supreme court	ORG
ftr-380	1846	2	section 264	LAW
ftr-380	1846	3	winn-dixies's	PERSON
ftr-380	1846	4	congress	ORG
ftr-380	1846	5	section 264	LAW
ftr-380	1847	1	eleventh	ORDINAL
ftr-380	1847	2	section 264	LAW
ftr-380	1848	1	0	CARDINAL
ftr-380	1849	1	eleventh	ORDINAL
ftr-380	1849	2	2006	DATE
ftr-380	1849	3	florida	GPE
ftr-380	1851	1	862	CARDINAL
ftr-380	1851	2	1486	CARDINAL
ftr-380	1851	3	1492	CARDINAL
ftr-380	1851	4	1lth cir	MONEY
ftr-380	1851	5	1989	DATE
ftr-380	1855	1	winn-dixie's	PERSON
ftr-380	1855	2	1996	DATE
ftr-380	1855	3	winn-dixie	PERSON
ftr-380	1856	1	winn-dixie	PERSON
ftr-380	1858	1	third	ORDINAL
ftr-380	1859	1	cm holdinas inc.	ORG
ftr-380	1859	2	301	CARDINAL
ftr-380	1859	3	96	CARDINAL
ftr-380	1859	4	3d	CARDINAL
ftr-380	1860	1	254	CARDINAL
ftr-380	1860	2	578	CARDINAL
ftr-380	1861	1	cmi	ORG
ftr-380	1861	2	irs	ORG
ftr-380	1861	3	1400	CARDINAL
ftr-380	1863	1	any year	DATE
ftr-380	1863	2	zero	CARDINAL
ftr-380	1864	1	6662	DATE
ftr-380	1865	1	40-year	DATE
ftr-380	1866	1	third	ORDINAL
ftr-380	1867	1	8	CARDINAL
ftr-380	1870	1	293	CARDINAL
ftr-380	1870	2	465	CARDINAL
ftr-380	1870	3	1935	DATE
ftr-380	1870	4	knetsch	ORG
ftr-380	1870	5	united states	GPE
ftr-380	1870	6	364	CARDINAL
ftr-380	1870	7	361	CARDINAL
ftr-380	1870	8	1960	DATE
ftr-380	1873	1	gregory	ORG
ftr-380	1873	2	knetsch	ORG
ftr-380	1882	1	2006	DATE
ftr-380	1882	2	florida	GPE
ftr-380	1884	1	congress	ORG
ftr-380	1886	1	congress	ORG
ftr-380	1888	1	camelot	ORG
ftr-380	1896	1	c.	PERSON
ftr-380	1898	1	dow chemical co.	ORG
ftr-380	1898	2	united states	GPE
ftr-380	1898	3	250	CARDINAL
ftr-380	1898	4	f. supp	PERSON
ftr-380	1899	1	2d 748	CARDINAL
ftr-380	1900	1	3/31/03	CARDINAL
ftr-380	1901	1	lawson	PERSON
ftr-380	1901	2	camelot	FAC
ftr-380	1901	3	aep	ORG
ftr-380	1904	1	the first three years	DATE
ftr-380	1904	2	years four through	DATE
ftr-380	1904	3	seven	CARDINAL
ftr-380	1904	4	90 percent	PERCENT
ftr-380	1904	5	10 percent	PERCENT
ftr-380	1905	1	lawson	PERSON
ftr-380	1905	2	10 percent	PERCENT
ftr-380	1905	3	years four through seven	DATE
ftr-380	1906	1	the first seven years	DATE
ftr-380	1906	2	each of years four to seven	DATE
ftr-380	1906	3	the 10 percent	PERCENT
ftr-380	1907	1	lawson	PERSON
ftr-380	1908	1	1.264-4(c)(1)(ii	CARDINAL
ftr-380	1908	2	aep	PERSON
ftr-380	1908	3	four	CARDINAL
ftr-380	1908	4	seven	CARDINAL
ftr-380	1909	1	lawson	PERSON
ftr-380	1909	2	408	CARDINAL
ftr-380	1910	1	d.	NORP
ftr-380	1911	1	lawson	PERSON
ftr-380	1912	1	dow chemical co.	ORG
ftr-380	1912	2	united states	GPE
ftr-380	1912	3	278	CARDINAL
ftr-380	1912	4	844	CARDINAL
ftr-380	1912	5	8/12/03	CARDINAL
ftr-380	1914	1	8	CARDINAL
ftr-380	1915	1	lawson	PERSON
ftr-380	1915	2	years four through	DATE
ftr-380	1915	3	seven	CARDINAL
ftr-380	1915	4	this earlier	DATE
ftr-380	1915	5	four	CARDINAL
ftr-380	1915	6	seven	CARDINAL
ftr-380	1915	7	each of years four through seven	DATE
ftr-380	1916	1	sixth	ORDINAL
ftr-380	1917	1	american electric power co.	ORG
ftr-380	1918	1	v. united states	GPE
ftr-380	1918	2	326	CARDINAL
ftr-380	1918	3	737	CARDINAL
ftr-380	1918	4	6th	ORDINAL
ftr-380	1919	1	4/28/03	CARDINAL
ftr-380	1920	1	sixth	ORDINAL
ftr-380	1921	1	years four through seven	DATE
ftr-380	1922	1	f. dow	PERSON
ftr-380	1922	2	sixth	ORDINAL
ftr-380	1923	1	dow chemical co.	ORG
ftr-380	1923	2	united states	GPE
ftr-380	1923	3	435	CARDINAL
ftr-380	1923	4	594	CARDINAL
ftr-380	1923	5	6th	ORDINAL
ftr-380	1923	6	1/23/06	CARDINAL
ftr-380	1923	7	2-1	DATE
ftr-380	1924	1	sixth	ORDINAL
ftr-380	1924	2	united states	GPE
ftr-380	1924	3	364	CARDINAL
ftr-380	1924	4	361	CARDINAL
ftr-380	1924	5	1960	DATE
ftr-380	1925	1	408	CARDINAL
ftr-380	1927	1	ryan	PERSON
ftr-380	1927	2	ryan states	PERSON
ftr-380	1927	3	knetsch	PERSON
ftr-380	1927	4	$4 million	MONEY
ftr-380	1928	1	ryan	PERSON
ftr-380	1929	1	2006	DATE
ftr-380	1929	2	florida	GPE
ftr-380	1930	1	1	CARDINAL
ftr-380	1931	1	bush	PERSON
ftr-380	1932	1	2004	DATE
ftr-380	1932	2	19-3	CARDINAL
ftr-380	1932	3	3/12/04	CARDINAL
ftr-380	1933	1	section 848	LAW
ftr-380	1933	2	2004	DATE
ftr-380	1933	3	470	CARDINAL
ftr-380	1933	4	3/12/04	CARDINAL
ftr-380	1936	1	3/12/04	CARDINAL
ftr-380	1937	1	2005-13, 2005-9	DATE
ftr-380	1938	1	630	CARDINAL
ftr-380	1938	2	2/11/05	CARDINAL
ftr-380	1939	1	franklyon co.	ORG
ftr-380	1940	1	435	CARDINAL
ftr-380	1940	2	561	CARDINAL
ftr-380	1940	3	1978	DATE
ftr-380	1941	1	2004	DATE
ftr-380	1942	1	2005-29, 2005-13	DATE
ftr-380	1943	1	796	CARDINAL
ftr-380	1943	2	3/10/05	CARDINAL
ftr-380	1944	1	470	CARDINAL
ftr-380	1944	2	168(h)(6)(e	DATE
ftr-380	1944	3	years	DATE
ftr-380	1944	4	1/1/05	CARDINAL
ftr-380	1945	1	2	CARDINAL
ftr-380	1946	1	2006-6, 2006-5	DATE
ftr-380	1946	2	385	CARDINAL
ftr-380	1946	3	1/6/06	DATE
ftr-380	1948	1	3	CARDINAL
ftr-380	1950	1	2002-30, 2002-21	DATE
ftr-380	1951	1	971	CARDINAL
ftr-380	1951	2	5/6/02	CARDINAL
ftr-380	1954	1	1.446-3(f)(2	CARDINAL
ftr-380	1954	2	1.446-3(g)(4	CARDINAL
ftr-380	1955	1	8	CARDINAL
ftr-380	1955	2	0	CARDINAL
ftr-380	1955	3	quarterly	DATE
ftr-380	1955	4	three-month	DATE
ftr-380	1955	5	100,000,000	MONEY
ftr-380	1956	1	the end of eighteen months	DATE
ftr-380	1956	2	6 percent	PERCENT
ftr-380	1956	3	92,000,000	MONEY
ftr-380	1956	4	8,280,000	MONEY
ftr-380	1956	5	$8 million	MONEY
ftr-380	1956	6	$8 million	MONEY
ftr-380	1957	1	quarterly	DATE
ftr-380	1957	2	eighteen-month	DATE
ftr-380	1957	3	8,280,000	MONEY
ftr-380	1959	1	2002-30	DATE
ftr-380	1960	1	2002-35, 2002-21	DATE
ftr-380	1961	1	992	CARDINAL
ftr-380	1961	2	5/6/02	CARDINAL
ftr-380	1963	1	one year	DATE
ftr-380	1969	1	daily	DATE
ftr-380	1969	2	the year	DATE
ftr-380	1970	1	2002-30	DATE
ftr-380	1973	1	301.60112t(b)(2	CARDINAL
ftr-380	1974	1	2006	DATE
ftr-380	1974	2	florida	GPE
ftr-380	1976	1	2006-16, 2006-9	DATE
ftr-380	1977	1	538	CARDINAL
ftr-380	1977	2	2/13/06	CARDINAL
ftr-380	1977	3	2002-35, 2002-21	DATE
ftr-380	1978	1	992	CARDINAL
ftr-380	1979	1	2002-35, 2002-1	DATE
ftr-380	1979	2	992	CARDINAL
ftr-380	1979	3	2002-35	DATE
ftr-380	1980	1	1	CARDINAL
ftr-380	1981	1	four	CARDINAL
ftr-380	1981	2	irs	ORG
ftr-380	1982	1	deloitte	ORG
ftr-380	1982	2	irs	ORG
ftr-380	1982	3	irs	ORG
ftr-380	1982	4	three	CARDINAL
ftr-380	1983	1	a.	PERSON
ftr-380	1983	2	pwc	ORG
ftr-380	1984	1	6/27/02	CARDINAL
ftr-380	1985	1	irs	ORG
ftr-380	1986	1	irs	ORG
ftr-380	1986	2	one	CARDINAL
ftr-380	1986	3	last august	DATE
ftr-380	1986	4	merrill lynch	ORG
ftr-380	1986	5	pwc	ORG
ftr-380	1986	6	irs	ORG
ftr-380	1986	7	1995	DATE
ftr-380	1987	1	pwc	ORG
ftr-380	1987	2	irs	ORG
ftr-380	1988	1	irs	ORG
ftr-380	1990	1	ir-2003-84	DATE
ftr-380	1991	1	irs	ORG
ftr-380	1991	2	ernst & young's	ORG
ftr-380	1991	3	$15 million	MONEY
ftr-380	1992	1	2003	DATE
ftr-380	1993	1	c. the	PERSON
ftr-380	1993	2	kpmg	ORG
ftr-380	1995	1	irs	ORG
ftr-380	1995	2	the justice department	ORG
ftr-380	1995	3	kpmg llp	ORG
ftr-380	1995	4	$456 million	MONEY
ftr-380	1996	1	nineteen	CARDINAL
ftr-380	1996	2	kpmg	ORG
ftr-380	1996	3	jeffrey stein	PERSON
ftr-380	1996	4	new york	GPE
ftr-380	1996	5	r.j.	ORG
ftr-380	1996	6	new york	GPE
ftr-380	1996	7	multi-billion dollar	MONEY
ftr-380	1996	8	three	CARDINAL
ftr-380	1996	9	richard smith	PERSON
ftr-380	1996	10	philip wiesner	PERSON
ftr-380	1996	11	mark watson	PERSON
ftr-380	1996	12	kpmg	GPE
ftr-380	1996	13	washington national tax group	ORG
ftr-380	1997	1	8	CARDINAL
ftr-380	1997	2	2	CARDINAL
ftr-380	1998	1	2005-80	DATE
ftr-380	1998	2	2005	DATE
ftr-380	1998	3	46	CARDINAL
ftr-380	1999	1	967	CARDINAL
ftr-380	1999	2	10/28/05	CARDINAL
ftr-380	2000	1	twenty-one	CARDINAL
ftr-380	2001	1	5 percent and 20 percent	PERCENT
ftr-380	2001	2	2002-2, 2002-1	DATE
ftr-380	2001	3	304	CARDINAL
ftr-380	2004	1	irs	ORG
ftr-380	2004	2	1/23/06	CARDINAL
ftr-380	2004	3	form 13750	DATE
ftr-380	2004	4	2005-80	DATE
ftr-380	2005	1	a.	PERSON
ftr-380	2006	1	2005-80	DATE
ftr-380	2007	1	12/12/05	CARDINAL
ftr-380	2007	2	2005	DATE
ftr-380	2007	3	239	CARDINAL
ftr-380	2007	4	irs	ORG
ftr-380	2007	5	0	CARDINAL
ftr-380	2009	1	2005	DATE
ftr-380	2009	2	80	CARDINAL
ftr-380	2010	1	section 303	LAW
ftr-380	2010	2	2005	DATE
ftr-380	2010	3	903	CARDINAL
ftr-380	2010	4	2004	DATE
ftr-380	2010	5	post-18-month	DATE
ftr-380	2010	6	12/14/05	CARDINAL
ftr-380	2010	7	2005-80	DATE
ftr-380	2010	8	irs	ORG
ftr-380	2011	1	section 903 of the jobs act of	LAW
ftr-380	2011	2	2004	DATE
ftr-380	2011	3	10/3/04	CARDINAL
ftr-380	2011	4	3	CARDINAL
ftr-380	2011	5	230	CARDINAL
ftr-380	2011	6	the internal revenue service	ORG
ftr-380	2011	7	68	CARDINAL
ftr-380	2011	8	75186	CARDINAL
ftr-380	2012	1	1/12/01	CARDINAL
ftr-380	2012	2	1	CARDINAL
ftr-380	2012	3	10.33	CARDINAL
ftr-380	2012	4	2	CARDINAL
ftr-380	2012	5	10.35	CARDINAL
ftr-380	2012	6	20061	CARDINAL
ftr-380	2012	7	florida	GPE
ftr-380	2012	8	10.33	CARDINAL
ftr-380	2012	9	10.35	CARDINAL
ftr-380	2012	10	3	CARDINAL
ftr-380	2012	11	10.36	CARDINAL
ftr-380	2012	12	10.33	CARDINAL
ftr-380	2012	13	10.35	CARDINAL
ftr-380	2012	14	4	CARDINAL
ftr-380	2012	15	10.37	CARDINAL
ftr-380	2013	1	10.33	CARDINAL
ftr-380	2013	2	1	CARDINAL
ftr-380	2013	3	2	CARDINAL
ftr-380	2013	4	3	CARDINAL
ftr-380	2013	5	4	CARDINAL
ftr-380	2013	6	5	CARDINAL
ftr-380	2013	7	6	CARDINAL
ftr-380	2013	8	irs	ORG
ftr-380	2014	1	10.35	CARDINAL
ftr-380	2014	2	10.35	CARDINAL
ftr-380	2015	1	6662	DATE
ftr-380	2015	2	the 2001	DATE
ftr-380	2016	1	1	CARDINAL
ftr-380	2016	2	2	CARDINAL
ftr-380	2016	3	3	CARDINAL
ftr-380	2016	4	4	CARDINAL
ftr-380	2019	1	0	CARDINAL
ftr-380	2020	1	10.36	CARDINAL
ftr-380	2020	2	irs	ORG
ftr-380	2021	1	10.35	CARDINAL
ftr-380	2021	2	0	CARDINAL
ftr-380	2022	1	10.37	CARDINAL
ftr-380	2022	2	8	CARDINAL
ftr-380	2023	1	10.35	CARDINAL
ftr-380	2023	2	10.36	CARDINAL
ftr-380	2024	1	treasury	ORG
ftr-380	2024	2	230	CARDINAL
ftr-380	2025	1	section 822	LAW
ftr-380	2025	2	2004	DATE
ftr-380	2027	1	230	CARDINAL
ftr-380	2028	1	treasury	ORG
ftr-380	2029	1	230	CARDINAL
ftr-380	2030	1	paraphrase	ORG
ftr-380	2030	2	clinton	PERSON
ftr-380	2031	1	t.d	PERSON
ftr-380	2031	2	9165	DATE
ftr-380	2031	3	the internal revenue service	ORG
ftr-380	2031	4	69	CARDINAL
ftr-380	2031	5	12/20/04	CARDINAL
ftr-380	2032	1	1	CARDINAL
ftr-380	2033	1	10.33	CARDINAL
ftr-380	2038	1	1	CARDINAL
ftr-380	2038	2	2	CARDINAL
ftr-380	2038	3	3	CARDINAL
ftr-380	2038	4	4	CARDINAL
ftr-380	2038	5	irs	ORG
ftr-380	2040	1	2	CARDINAL
ftr-380	2041	1	10.35	CARDINAL
ftr-380	2041	2	2006	DATE
ftr-380	2041	3	florida	GPE
ftr-380	2041	4	one	CARDINAL
ftr-380	2041	5	one	CARDINAL
ftr-380	2041	6	1	CARDINAL
ftr-380	2041	7	2	CARDINAL
ftr-380	2041	8	3	CARDINAL
ftr-380	2042	1	one	CARDINAL
ftr-380	2045	1	irs	ORG
ftr-380	2045	2	26	CARDINAL
ftr-380	2045	3	1.6664-4	CARDINAL
ftr-380	2046	1	the securities and exchange commission	ORG
ftr-380	2048	1	10.35	MONEY
ftr-380	2048	2	10.37	CARDINAL
ftr-380	2049	1	8	CARDINAL
ftr-380	2049	2	•	CARDINAL
ftr-380	2050	1	u.s.	GPE
ftr-380	2050	2	1	CARDINAL
ftr-380	2050	3	u.s.	GPE
ftr-380	2050	4	2	CARDINAL
ftr-380	2050	5	herein.3	PERSON
ftr-380	2050	6	3	CARDINAL
ftr-380	2051	1	10.36	CARDINAL
ftr-380	2052	1	10.35	CARDINAL
ftr-380	2053	1	4	CARDINAL
ftr-380	2054	1	10.37	CARDINAL
ftr-380	2055	1	10.37	CARDINAL
ftr-380	2055	2	1	CARDINAL
ftr-380	2055	3	2	CARDINAL
ftr-380	2055	4	3	CARDINAL
ftr-380	2055	5	4	CARDINAL
ftr-380	2056	1	section 10.37	LAW
ftr-380	2056	2	10.35	CARDINAL
ftr-380	2056	3	2	CARDINAL
ftr-380	2059	1	david taylor	PERSON
ftr-380	2059	2	6/20/05	CARDINAL
ftr-380	2060	1	3	CARDINAL
ftr-380	2061	1	20061	DATE
ftr-380	2061	2	florida	GPE
ftr-380	2062	1	10.37	CARDINAL
ftr-380	2063	1	1	CARDINAL
ftr-380	2063	2	2	CARDINAL
ftr-380	2063	3	3	CARDINAL
ftr-380	2063	4	4	CARDINAL
ftr-380	2064	1	5	CARDINAL
ftr-380	2065	1	10.38	CARDINAL
ftr-380	2065	2	10.37	CARDINAL
ftr-380	2065	3	10.38	CARDINAL
ftr-380	2065	4	10.37	CARDINAL
ftr-380	2066	1	section 10.38	LAW
ftr-380	2068	1	6	CARDINAL
ftr-380	2068	2	6/21/05	CARDINAL
ftr-380	2069	1	2005-31	DATE
ftr-380	2069	2	2005-18	DATE
ftr-380	2070	1	996	CARDINAL
ftr-380	2070	2	5/2/05	CARDINAL
ftr-380	2071	1	10.35(b)(4)(i	CARDINAL
ftr-380	2072	1	d. pre-summer	PERSON
ftr-380	2074	1	9201	DATE
ftr-380	2074	2	the internal revenue service	ORG
ftr-380	2075	1	70	CARDINAL
ftr-380	2076	1	28824	DATE
ftr-380	2076	2	5/19/05	CARDINAL
ftr-380	2078	1	8	CARDINAL
ftr-380	2084	1	first	ORDINAL
ftr-380	2087	1	reg	CARDINAL
ftr-380	2089	1	230	CARDINAL
ftr-380	2090	1	the internal revenue service	ORG
ftr-380	2090	2	71	CARDINAL
ftr-380	2090	3	6421	DATE
ftr-380	2090	4	2/8/06	CARDINAL
ftr-380	2091	1	67	CARDINAL
ftr-380	2091	2	31	CARDINAL
ftr-380	2092	1	330	CARDINAL
ftr-380	2092	2	2004	DATE
ftr-380	2093	1	1	CARDINAL
ftr-380	2093	2	2	CARDINAL
ftr-380	2093	3	irs	ORG
ftr-380	2093	4	10.2(d	DATE
ftr-380	2093	5	3	CARDINAL
ftr-380	2093	6	4	CARDINAL
ftr-380	2093	7	irs	ORG
ftr-380	2093	8	20061	DATE
ftr-380	2093	9	florida	GPE
ftr-380	2093	10	10.27	CARDINAL
ftr-380	2093	11	5	CARDINAL
ftr-380	2093	12	10.34	MONEY
ftr-380	2093	13	irs	ORG
ftr-380	2093	14	6	CARDINAL
ftr-380	2093	15	10.50	CARDINAL
ftr-380	2093	16	10.51	CARDINAL
ftr-380	2094	1	third	ORDINAL
ftr-380	2095	1	4.	CARDINAL
ftr-380	2095	2	irs	ORG
ftr-380	2096	1	2005-19, 2005-11	DATE
ftr-380	2097	1	744	CARDINAL
ftr-380	2099	1	5/23/05	CARDINAL
ftr-380	2099	2	10 percent	PERCENT
ftr-380	2099	3	half	CARDINAL
ftr-380	2099	4	20 percent	PERCENT
ftr-380	2102	1	irs	ORG
ftr-380	2102	2	forty-two	CARDINAL
ftr-380	2102	3	200	CARDINAL
ftr-380	2102	4	more than $700 million	MONEY
ftr-380	2103	1	2003-47	DATE
ftr-380	2103	2	2003-30	DATE
ftr-380	2104	1	132	CARDINAL
ftr-380	2105	1	ir-2005-17	DATE
ftr-380	2105	2	first	ORDINAL
ftr-380	2107	1	8	CARDINAL
ftr-380	2107	2	15 to 30 years later	DATE
ftr-380	2110	1	1	CARDINAL
ftr-380	2112	1	section 811	LAW
ftr-380	2112	2	2004	DATE
ftr-380	2112	3	§ 6707a	DATE
ftr-380	2114	1	10,000	MONEY
ftr-380	2114	2	50,000	MONEY
ftr-380	2114	3	100,000	MONEY
ftr-380	2114	4	200,000	MONEY
ftr-380	2117	1	a.	PERSON
ftr-380	2118	1	2005-11, 2005-7	DATE
ftr-380	2119	1	493	CARDINAL
ftr-380	2119	2	1/19/05	CARDINAL
ftr-380	2120	1	§ 6707a	DATE
ftr-380	2120	2	irs	ORG
ftr-380	2120	3	2005-11, 2005-7	DATE
ftr-380	2121	1	493	CARDINAL
ftr-380	2121	2	6707a	DATE
ftr-380	2121	3	1	CARDINAL
ftr-380	2121	4	2	CARDINAL
ftr-380	2122	1	2.	CARDINAL
ftr-380	2123	1	section 812	LAW
ftr-380	2123	2	2004	DATE
ftr-380	2123	3	6662a	DATE
ftr-380	2124	1	6662	DATE
ftr-380	2124	2	20 percent	PERCENT
ftr-380	2124	3	30 percent	PERCENT
ftr-380	2125	1	2006	DATE
ftr-380	2125	2	florida	GPE
ftr-380	2127	1	3	CARDINAL
ftr-380	2127	2	2005-12, 2005-7	DATE
ftr-380	2128	1	494	CARDINAL
ftr-380	2128	2	1/19/05	CARDINAL
ftr-380	2129	1	the 30 percent	PERCENT
ftr-380	2134	1	301.6112-1	CARDINAL
ftr-380	2134	2	irs	ORG
ftr-380	2135	1	4	CARDINAL
ftr-380	2137	1	section 814	LAW
ftr-380	2137	2	2004	DATE
ftr-380	2137	3	6501(c)(10	CARDINAL
ftr-380	2137	4	one year	DATE
ftr-380	2137	5	treasury	ORG
ftr-380	2138	1	5	CARDINAL
ftr-380	2138	2	rev	PERSON
ftr-380	2138	3	proc	PERSON
ftr-380	2139	1	2005-26, 2005-17	DATE
ftr-380	2140	1	965	CARDINAL
ftr-380	2141	1	8	CARDINAL
ftr-380	2142	1	proc	PERSON
ftr-380	2143	1	2005-26, 2005-17	DATE
ftr-380	2144	1	irs	ORG
ftr-380	2144	2	first	ORDINAL
ftr-380	2144	3	1	CARDINAL
ftr-380	2144	4	8886	DATE
ftr-380	2144	5	2	CARDINAL
ftr-380	2144	6	3	CARDINAL
ftr-380	2144	7	irs	ORG
ftr-380	2145	1	6	CARDINAL
ftr-380	2146	1	section 815	LAW
ftr-380	2146	2	2004	DATE
ftr-380	2146	3	§§ 6111	ORG
ftr-380	2146	4	6112	DATE
ftr-380	2148	1	50,000	MONEY
ftr-380	2148	2	250,000	MONEY
ftr-380	2149	1	0	CARDINAL
ftr-380	2149	2	2005-17, 2005-8	DATE
ftr-380	2150	1	606	CARDINAL
ftr-380	2150	2	2/28/05	CARDINAL
ftr-380	2152	1	2005-22, 2005-12	DATE
ftr-380	2153	1	756	CARDINAL
ftr-380	2154	1	7	CARDINAL
ftr-380	2154	2	section 816	LAW
ftr-380	2154	3	2004	DATE
ftr-380	2154	4	§§ 6707 and	ORG
ftr-380	2154	5	6708	DATE
ftr-380	2154	6	50,000	MONEY
ftr-380	2154	7	200,000	MONEY
ftr-380	2154	8	50 percent	PERCENT
ftr-380	2154	9	75 percent	PERCENT
ftr-380	2155	1	8	CARDINAL
ftr-380	2155	2	section 817	LAW
ftr-380	2155	3	2004	DATE
ftr-380	2155	4	6708	DATE
ftr-380	2155	5	10,000	MONEY
ftr-380	2155	6	irs	ORG
ftr-380	2155	7	20 business days	DATE
ftr-380	2156	1	9	CARDINAL
ftr-380	2156	2	section 818	LAW
ftr-380	2156	3	2004	DATE
ftr-380	2156	4	50 percent	PERCENT
ftr-380	2157	1	2006	DATE
ftr-380	2157	2	florida	GPE
ftr-380	2157	3	10	CARDINAL
ftr-380	2158	1	section 820	LAW
ftr-380	2158	2	2004	DATE
ftr-380	2158	3	230	CARDINAL
ftr-380	2160	1	2004-80	DATE
ftr-380	2160	2	2004-50	DATE
ftr-380	2161	1	963	CARDINAL
ftr-380	2161	2	11/16/04	CARDINAL
ftr-380	2162	1	6111	DATE
ftr-380	2163	1	8264	DATE
ftr-380	2164	1	1	CARDINAL
ftr-380	2164	2	10/16/04	CARDINAL
ftr-380	2166	1	2004-65	DATE
ftr-380	2167	1	proc	PERSON
ftr-380	2168	1	2005-66	DATE
ftr-380	2170	1	2004-67	DATE
ftr-380	2171	1	proc	PERSON
ftr-380	2172	1	2005-68	DATE
ftr-380	2174	1	2004-50	DATE
ftr-380	2175	1	965	CARDINAL
ftr-380	2175	2	966	CARDINAL
ftr-380	2175	3	967	CARDINAL
ftr-380	2175	4	969	CARDINAL
ftr-380	2176	1	2	CARDINAL
ftr-380	2176	2	2005-17, 2005-8	DATE
ftr-380	2177	1	606	CARDINAL
ftr-380	2177	2	1/28/05	CARDINAL
ftr-380	2178	1	3/1/05	CARDINAL
ftr-380	2179	1	3	CARDINAL
ftr-380	2179	2	2005-22, 2005-12	DATE
ftr-380	2180	1	756	CARDINAL
ftr-380	2180	2	2/24/05	CARDINAL
ftr-380	2181	1	4/30/05	CARDINAL
ftr-380	2182	1	proc	PERSON
ftr-380	2183	1	2005-51, 2005-33	DATE
ftr-380	2184	1	296	CARDINAL
ftr-380	2184	2	8/15/05	CARDINAL
ftr-380	2185	1	§§	ORG
ftr-380	2185	2	6662a	DATE
ftr-380	2185	3	6707a	DATE
ftr-380	2185	4	6707a(e	CARDINAL
ftr-380	2185	5	sec	ORG
ftr-380	2187	1	2005	DATE
ftr-380	2189	1	1	CARDINAL
ftr-380	2191	1	11257-05	DATE
ftr-380	2191	2	70	CARDINAL
ftr-380	2191	3	53599	CARDINAL
ftr-380	2191	4	9/9/05	CARDINAL
ftr-380	2192	1	8	CARDINAL
ftr-380	2192	2	4958	DATE
ftr-380	2196	1	4958	DATE
ftr-380	2197	1	section 4958(e	LAW
ftr-380	2197	2	53.4958-2	CARDINAL
ftr-380	2197	3	section 501(c)(3	LAW
ftr-380	2197	4	one	CARDINAL
ftr-380	2197	5	section 4958(c	LAW
ftr-380	2197	6	53.4958-4	CARDINAL
ftr-380	2197	7	more than one	CARDINAL
ftr-380	2197	8	section 4958(f)(6	LAW
ftr-380	2197	9	53.4958-7	CARDINAL
ftr-380	2200	1	2006	DATE
ftr-380	2200	2	florida	GPE
ftr-380	2202	1	1	CARDINAL
ftr-380	2202	2	section 882	LAW
ftr-380	2202	3	2004	DATE
ftr-380	2202	4	§§ 170(e)(1	ORG
ftr-380	2202	5	6050l	DATE
ftr-380	2203	1	congress	ORG
ftr-380	2206	1	108-548	CARDINAL
ftr-380	2206	2	1	CARDINAL
ftr-380	2206	3	2d	CARDINAL
ftr-380	2207	1	351	CARDINAL
ftr-380	2207	2	2004	DATE
ftr-380	2208	1	congress	ORG
ftr-380	2208	2	the year	DATE
ftr-380	2209	1	100 percent	PERCENT
ftr-380	2209	2	the first two years	DATE
ftr-380	2210	1	the third year	DATE
ftr-380	2210	2	10 percent	PERCENT
ftr-380	2210	3	each year	DATE
ftr-380	2210	4	10 percent	PERCENT
ftr-380	2210	5	twelfth	ORDINAL
ftr-380	2210	6	year ending	DATE
ftr-380	2211	1	tenth	ORDINAL
ftr-380	2211	2	twelfth	ORDINAL
ftr-380	2211	3	years	DATE
ftr-380	2212	1	the year	DATE
ftr-380	2213	1	500,000	MONEY
ftr-380	2213	2	400,000	MONEY
ftr-380	2213	3	the first year	DATE
ftr-380	2214	1	500,000	MONEY
ftr-380	2215	1	the second year	DATE
ftr-380	2215	2	300,000	MONEY
ftr-380	2215	3	an additional $200,000	MONEY
ftr-380	2215	4	200,000	MONEY
ftr-380	2216	1	8	CARDINAL
ftr-380	2216	2	700,000	MONEY
ftr-380	2216	3	500,000	MONEY
ftr-380	2217	1	the third year	DATE
ftr-380	2217	2	100,000	MONEY
ftr-380	2217	3	only an additional $90,000	MONEY
ftr-380	2217	4	90 percent	PERCENT
ftr-380	2220	1	2	CARDINAL
ftr-380	2220	2	t.d	PERSON
ftr-380	2220	3	9206	DATE
ftr-380	2220	4	70	CARDINAL
ftr-380	2220	5	29450	DATE
ftr-380	2221	1	treasury	ORG
ftr-380	2222	1	reg-158138-04	DATE
ftr-380	2222	2	70	CARDINAL
ftr-380	2222	3	29460	DATE
ftr-380	2223	1	1	CARDINAL
ftr-380	2223	2	2005-41, 2005-23	DATE
ftr-380	2226	1	3	CARDINAL
ftr-380	2226	2	170(0(12	CARDINAL
ftr-380	2228	1	section 884	LAW
ftr-380	2228	2	2004	DATE
ftr-380	2228	3	twelve	CARDINAL
ftr-380	2230	1	section 170(d)(12	LAW
ftr-380	2230	2	more than $500	MONEY
ftr-380	2234	1	2006	DATE
ftr-380	2234	2	florida	GPE
ftr-380	2235	1	2004	DATE
ftr-380	2237	1	5,000	MONEY
ftr-380	2237	2	1	CARDINAL
ftr-380	2237	3	a.	PERSON
ftr-380	2238	1	2005-44	DATE
ftr-380	2238	2	25	CARDINAL
ftr-380	2239	1	1287	CARDINAL
ftr-380	2239	2	6/3/05	CARDINAL
ftr-380	2242	1	6	CARDINAL
ftr-380	2243	1	every day	DATE
ftr-380	2243	2	one year	DATE
ftr-380	2244	1	8	CARDINAL
ftr-380	2244	2	10,000 miles	QUANTITY
ftr-380	2244	3	one-year	DATE
ftr-380	2246	1	4	CARDINAL
ftr-380	2246	2	124	CARDINAL
ftr-380	2246	3	258	CARDINAL
ftr-380	2246	4	5/25/05	CARDINAL
ftr-380	2247	1	5	CARDINAL
ftr-380	2247	2	eight	CARDINAL
ftr-380	2248	1	2005-52 through 2005-59, 2005-34	DATE
ftr-380	2248	2	326	CARDINAL
ftr-380	2248	3	339	CARDINAL
ftr-380	2248	4	353	CARDINAL
ftr-380	2248	5	367	CARDINAL
ftr-380	2248	6	383	CARDINAL
ftr-380	2248	7	392	CARDINAL
ftr-380	2248	8	402 & 412	ORG
ftr-380	2248	9	8/22/05	CARDINAL
ftr-380	2249	1	664	CARDINAL
ftr-380	2250	1	8	CARDINAL
ftr-380	2250	2	6	CARDINAL
ftr-380	2251	1	katrina	EVENT
ftr-380	2251	2	8/28/05	ORG
ftr-380	2251	3	12/31/05	CARDINAL
ftr-380	2251	4	50-percent	PERCENT
ftr-380	2252	1	7	CARDINAL
ftr-380	2252	2	katrina	EVENT
ftr-380	2253	1	8/28/05	ORG
ftr-380	2253	2	12/31/05	CARDINAL
ftr-380	2253	3	8	CARDINAL
ftr-380	2253	4	sklar v.commissioner	PERSON
ftr-380	2253	5	125	CARDINAL
ftr-380	2253	6	281	CARDINAL
ftr-380	2253	7	12/21/05	CARDINAL
ftr-380	2253	8	2/7/06	CARDINAL
ftr-380	2257	1	1	CARDINAL
ftr-380	2258	1	one	CARDINAL
ftr-380	2260	1	pasquantino v. united states	PERSON
ftr-380	2260	2	544	CARDINAL
ftr-380	2260	3	u.s. 349	DATE
ftr-380	2260	4	4/26/05	CARDINAL
ftr-380	2260	5	5-4	CARDINAL
ftr-380	2261	1	the united states	GPE
ftr-380	2261	2	canada	GPE
ftr-380	2261	3	canadian	NORP
ftr-380	2262	1	thomas	PERSON
ftr-380	2262	2	1952	DATE
ftr-380	2262	3	one	CARDINAL
ftr-380	2264	1	2006	DATE
ftr-380	2264	2	florida	GPE
ftr-380	2264	3	2	CARDINAL
ftr-380	2265	1	t.d	PERSON
ftr-380	2265	2	9186	CARDINAL
ftr-380	2265	3	70	CARDINAL
ftr-380	2265	4	10037	CARDINAL
ftr-380	2265	5	3/2/05	CARDINAL
ftr-380	2268	1	1.6664-2t(c	CARDINAL
ftr-380	2269	1	irs	ORG
ftr-380	2269	2	first	ORDINAL
ftr-380	2272	1	1.6664-2t(c)(3	CARDINAL
ftr-380	2273	1	3	CARDINAL
ftr-380	2273	2	proc	PERSON
ftr-380	2274	1	2005-34, 2005-24	DATE
ftr-380	2275	1	1233	CARDINAL
ftr-380	2275	2	5/20/05	CARDINAL
ftr-380	2276	1	6672	DATE
ftr-380	2276	2	104	CARDINAL
ftr-380	2277	1	5/20/05	CARDINAL
ftr-380	2278	1	4	CARDINAL
ftr-380	2279	1	u.s.	GPE
ftr-380	2279	2	rhode island	GPE
ftr-380	2280	1	justice department news	ORG
ftr-380	2280	2	9/8/05	CARDINAL
ftr-380	2280	3	richard hatch	PERSON
ftr-380	2280	4	about $1,037,000 dollars	MONEY
ftr-380	2280	5	about $391,000	MONEY
ftr-380	2282	1	1/25/06	CARDINAL
ftr-380	2283	1	2006	DATE
ftr-380	2283	2	17	CARDINAL
ftr-380	2283	3	5	CARDINAL
ftr-380	2286	1	proc	PERSON
ftr-380	2287	1	2005-75, 2005-50	DATE
ftr-380	2288	1	1137	CARDINAL
ftr-380	2288	2	12/12/05	CARDINAL
ftr-380	2292	1	6	CARDINAL
ftr-380	2292	2	96	CARDINAL
ftr-380	2292	3	20056578	DATE
ftr-380	2292	4	2006-1	DATE
ftr-380	2292	5	50,205	CARDINAL
ftr-380	2292	6	e.d. cal	ORG
ftr-380	2294	1	§§	ORG
ftr-380	2294	2	7408	DATE
ftr-380	2294	3	1	CARDINAL
ftr-380	2294	4	8	CARDINAL
ftr-380	2294	5	2	CARDINAL
ftr-380	2294	6	first	ORDINAL
ftr-380	2295	1	2/22/06	CARDINAL
ftr-380	2295	2	2006	DATE
ftr-380	2295	3	u.s.	GPE
ftr-380	2295	4	dist	NORP
ftr-380	2296	1	41582	DATE
ftr-380	2297	1	7	CARDINAL
ftr-380	2297	2	lewis v. united states	PERSON
ftr-380	2297	3	96	CARDINAL
ftr-380	2297	4	2005-6301	DATE
ftr-380	2297	5	tenn	PERSON
ftr-380	2298	1	9/12/05	CARDINAL
ftr-380	2299	1	more than one	CARDINAL
ftr-380	2299	2	cfo	ORG
ftr-380	2299	3	6672	DATE
ftr-380	2300	1	cfo	ORG
ftr-380	2301	1	8.	CARDINAL
ftr-380	2301	2	360 months	DATE
ftr-380	2301	3	colorado	GPE
ftr-380	2301	4	irs	ORG
ftr-380	2302	1	united states v. dowell	ORG
ftr-380	2302	2	430	CARDINAL
ftr-380	2302	3	1100	CARDINAL
ftr-380	2302	4	10th	ORDINAL
ftr-380	2304	1	§ 7212(a	ORG
ftr-380	2304	2	18	CARDINAL
ftr-380	2305	1	2	CARDINAL
ftr-380	2305	2	irs	ORG
ftr-380	2305	3	irs	ORG
ftr-380	2306	1	9	CARDINAL
ftr-380	2306	2	bo v. commissioner	PERSON
ftr-380	2306	3	t.c.	PERSON
ftr-380	2307	1	2005-150	DATE
ftr-380	2307	2	6/23/05	CARDINAL
ftr-380	2308	1	colvin	PERSON
ftr-380	2308	2	irs	ORG
ftr-380	2308	3	annual	DATE
ftr-380	2309	1	over four months	DATE
ftr-380	2310	1	1	CARDINAL
ftr-380	2310	2	honi soit qui mal y pense	ORG
ftr-380	2311	1	united states	GPE
ftr-380	2311	2	bdo seidman	PERSON
ftr-380	2311	3	llp	ORG
ftr-380	2311	4	95 a.f.t.r	QUANTITY
ftr-380	2312	1	2d 2005-1725	DATE
ftr-380	2312	2	2005	DATE
ftr-380	2312	3	1	CARDINAL
ftr-380	2313	1	50,264	CARDINAL
ftr-380	2313	2	n.d.	GPE
ftr-380	2314	1	3/30/05	CARDINAL
ftr-380	2315	1	only one	CARDINAL
ftr-380	2315	2	267	CARDINAL
ftr-380	2315	3	irs	ORG
ftr-380	2315	4	irs	ORG
ftr-380	2315	5	irs	ORG
ftr-380	2316	1	4	CARDINAL
ftr-380	2318	1	2006	DATE
ftr-380	2318	2	florida	GPE
ftr-380	2318	3	one	CARDINAL
ftr-380	2318	4	bdo	ORG
ftr-380	2318	5	bdo	ORG
ftr-380	2319	1	the § 7525(b	ORG
ftr-380	2320	1	2	CARDINAL
ftr-380	2322	1	a.	PERSON
ftr-380	2324	1	95	CARDINAL
ftr-380	2324	2	2005-2	DATE
ftr-380	2324	3	u.s.t.c	ORG
ftr-380	2324	4	50,447	CARDINAL
ftr-380	2324	5	n.d.	GPE
ftr-380	2325	1	5/17/05	CARDINAL
ftr-380	2328	1	a-40	PERSON
ftr-380	2328	2	year-end	DATE
ftr-380	2328	3	bdo	ORG
ftr-380	2329	1	0	CARDINAL
ftr-380	2329	2	holderman	ORG
ftr-380	2329	3	a-40	PERSON
ftr-380	2329	4	irs	ORG
ftr-380	2329	5	eight	CARDINAL
ftr-380	2329	6	1	CARDINAL
ftr-380	2329	7	bdo	ORG
ftr-380	2329	8	2	CARDINAL
ftr-380	2329	9	bdo	ORG
ftr-380	2329	10	third	ORDINAL
ftr-380	2329	11	3	CARDINAL
ftr-380	2329	12	4	CARDINAL
ftr-380	2329	13	bdo	ORG
ftr-380	2329	14	5	CARDINAL
ftr-380	2329	15	6	CARDINAL
ftr-380	2329	16	bdo	ORG
ftr-380	2329	17	7	CARDINAL
ftr-380	2329	18	irs	ORG
ftr-380	2330	1	2	CARDINAL
ftr-380	2330	2	llc v. united states	ORG
ftr-380	2330	3	95 a.f.t.r	QUANTITY
ftr-380	2331	1	2d 2005-2067	DATE
ftr-380	2331	2	1	CARDINAL
ftr-380	2331	3	50,320	CARDINAL
ftr-380	2331	4	fed	ORG
ftr-380	2332	1	4/22/05	CARDINAL
ftr-380	2333	1	williams	PERSON
ftr-380	2333	2	8	CARDINAL
ftr-380	2333	3	irs	ORG
ftr-380	2333	4	2000-44	DATE
ftr-380	2333	5	8/13/00	CARDINAL
ftr-380	2333	6	treasury	ORG
ftr-380	2333	7	reg	CARDINAL
ftr-380	2334	1	1.701-2	CARDINAL
ftr-380	2334	2	5/17/94	CARDINAL
ftr-380	2334	3	12/29/94	CARDINAL
ftr-380	2335	1	williams	PERSON
ftr-380	2335	2	irs	ORG
ftr-380	2336	1	3	CARDINAL
ftr-380	2336	2	williams	PERSON
ftr-380	2336	3	bdo seidman's	PERSON
ftr-380	2336	4	the years 1999-2000	DATE
ftr-380	2336	5	forty-six	CARDINAL
ftr-380	2337	1	6103	DATE
ftr-380	2337	2	treasury	ORG
ftr-380	2337	3	irs	ORG
ftr-380	2338	1	6103	DATE
ftr-380	2339	1	4	CARDINAL
ftr-380	2339	2	united states	GPE
ftr-380	2339	3	norwood	ORG
ftr-380	2339	4	420	CARDINAL
ftr-380	2339	5	888	CARDINAL
ftr-380	2339	6	8th	ORDINAL
ftr-380	2342	1	mastercard	ORG
ftr-380	2344	1	a. united	PERSON
ftr-380	2344	2	elliot	PERSON
ftr-380	2344	3	96	CARDINAL
ftr-380	2344	4	2005550	DATE
ftr-380	2344	5	2005	DATE
ftr-380	2344	6	2	CARDINAL
ftr-380	2345	1	50,522	CARDINAL
ftr-380	2345	2	w.d.	GPE
ftr-380	2345	3	n.c	GPE
ftr-380	2345	4	7/14/05	CARDINAL
ftr-380	2346	1	daily	DATE
ftr-380	2346	2	under united states	GPE
ftr-380	2346	3	465	CARDINAL
ftr-380	2346	4	605	CARDINAL
ftr-380	2346	5	1984	DATE
ftr-380	2346	6	reg	CARDINAL
ftr-380	2347	1	1.66011	MONEY
ftr-380	2349	1	1	CARDINAL
ftr-380	2349	2	blasius v. commissioner	PERSON
ftr-380	2349	3	t.c.	PERSON
ftr-380	2350	1	2005-214	DATE
ftr-380	2350	2	9/14/05	CARDINAL
ftr-380	2351	1	2006	DATE
ftr-380	2351	2	florida	GPE
ftr-380	2351	3	irs	ORG
ftr-380	2352	1	2	CARDINAL
ftr-380	2352	2	moulton	ORG
ftr-380	2352	3	v. united states	GPE
ftr-380	2352	4	429	CARDINAL
ftr-380	2352	5	352	CARDINAL
ftr-380	2352	6	1st	ORDINAL
ftr-380	2353	1	11/21/05	CARDINAL
ftr-380	2354	1	6672	DATE
ftr-380	2354	2	only one	CARDINAL
ftr-380	2354	3	five quarters	CARDINAL
ftr-380	2356	1	irs	ORG
ftr-380	2356	2	6672	DATE
ftr-380	2357	1	d. statutory	PERSON
ftr-380	2357	2	1	CARDINAL
ftr-380	2359	1	myong soo kim	PERSON
ftr-380	2359	2	t.c.	PERSON
ftr-380	2360	1	2005-96	DATE
ftr-380	2361	1	irs	ORG
ftr-380	2361	2	6330	DATE
ftr-380	2362	1	6330	DATE
ftr-380	2362	2	the thirty-day	DATE
ftr-380	2363	1	2	CARDINAL
ftr-380	2363	2	2005-51, 2005-31	DATE
ftr-380	2364	1	163	CARDINAL
ftr-380	2365	1	irs	ORG
ftr-380	2365	2	irs	ORG
ftr-380	2367	1	irs	ORG
ftr-380	2368	1	3	CARDINAL
ftr-380	2368	2	125	CARDINAL
ftr-380	2368	3	14	DATE
ftr-380	2368	4	7/14/05	CARDINAL
ftr-380	2369	1	6330	DATE
ftr-380	2370	1	irs	ORG
ftr-380	2370	2	the year	DATE
ftr-380	2370	3	a prior year	DATE
ftr-380	2370	4	the year	DATE
ftr-380	2370	5	irs	ORG
ftr-380	2371	1	8	CARDINAL
ftr-380	2371	2	irs	ORG
ftr-380	2371	3	a subsequent year	DATE
ftr-380	2372	1	e.	PERSON
ftr-380	2372	2	1	CARDINAL
ftr-380	2374	1	john doe 1	PERSON
ftr-380	2374	2	kpmg llp	PERSON
ftr-380	2374	3	93	CARDINAL
ftr-380	2374	4	2004-1808	DATE
ftr-380	2375	1	50,270	CARDINAL
ftr-380	2375	2	n.d. tex. 4/2/04	GPE
ftr-380	2376	1	sanders	PERSON
ftr-380	2376	2	john doe	PERSON
ftr-380	2378	1	a. united	PERSON
ftr-380	2378	2	kpmg llp	PERSON
ftr-380	2378	3	316	CARDINAL
ftr-380	2378	4	f. supp	PERSON
ftr-380	2379	1	2d 30	DATE
ftr-380	2379	2	d. d.c	GPE
ftr-380	2379	3	5/4/04	CARDINAL
ftr-380	2380	1	hogan	PERSON
ftr-380	2380	2	kmpg	PERSON
ftr-380	2380	3	n.d	GPE
ftr-380	2380	4	texas	GPE
ftr-380	2382	1	fifth	ORDINAL
ftr-380	2383	1	john doe	PERSON
ftr-380	2384	1	kpmg	GPE
ftr-380	2384	2	llp	ORG
ftr-380	2384	3	398	CARDINAL
ftr-380	2384	4	686	CARDINAL
ftr-380	2384	5	5th	ORDINAL
ftr-380	2386	1	jones	PERSON
ftr-380	2386	2	6501	CARDINAL
ftr-380	2387	1	section 6501	LAW
ftr-380	2388	1	2	CARDINAL
ftr-380	2388	2	bacigalupo v. united states	PERSON
ftr-380	2388	3	399	CARDINAL
ftr-380	2388	4	f. supp	PERSON
ftr-380	2389	1	2d 835	CARDINAL
ftr-380	2389	2	m.d. tenn.	PERSON
ftr-380	2390	1	11/15/05	ORDINAL
ftr-380	2391	1	twelve-month	DATE
ftr-380	2391	2	irs	ORG
ftr-380	2391	3	united states	GPE
ftr-380	2391	4	summerlin	PERSON
ftr-380	2391	5	310	CARDINAL
ftr-380	2391	6	414	CARDINAL
ftr-380	2391	7	1940	DATE
ftr-380	2391	8	united states	GPE
ftr-380	2391	9	john hancock	PERSON
ftr-380	2391	10	364	CARDINAL
ftr-380	2391	11	301	CARDINAL
ftr-380	2391	12	1960	DATE
ftr-380	2393	1	the united states	GPE
ftr-380	2394	1	3	CARDINAL
ftr-380	2394	2	pacific gas & electric co.	ORG
ftr-380	2394	3	united states	GPE
ftr-380	2394	4	417	CARDINAL
ftr-380	2394	5	1375	CARDINAL
ftr-380	2394	6	fed	ORG
ftr-380	2394	7	cir	ORG
ftr-380	2395	1	8/10/05	CARDINAL
ftr-380	2395	2	55	CARDINAL
ftr-380	2397	1	271	CARDINAL
ftr-380	2397	2	2003	DATE
ftr-380	2397	3	en banc	ORG
ftr-380	2397	4	1/13/06	CARDINAL
ftr-380	2398	1	20061	DATE
ftr-380	2398	2	florida	GPE
ftr-380	2398	3	irs	ORG
ftr-380	2398	4	the same year	DATE
ftr-380	2399	1	f. liens	PERSON
ftr-380	2399	2	1	CARDINAL
ftr-380	2400	1	robinette v. commissioner	PERSON
ftr-380	2400	2	123	CARDINAL
ftr-380	2400	3	7/20/04	CARDINAL
ftr-380	2400	4	14	CARDINAL
ftr-380	2401	1	1995	DATE
ftr-380	2401	2	years prior to 1992	DATE
ftr-380	2401	3	1995	DATE
ftr-380	2401	4	1999	DATE
ftr-380	2402	1	1995	DATE
ftr-380	2402	2	1997	DATE
ftr-380	2402	3	1998	DATE
ftr-380	2403	1	the day	DATE
ftr-380	2403	2	1998	DATE
ftr-380	2405	1	irs	ORG
ftr-380	2406	1	1998	DATE
ftr-380	2407	1	the tax court's	ORG
ftr-380	2407	2	vasquez	PERSON
ftr-380	2407	3	5	CARDINAL
ftr-380	2409	1	several years later	DATE
ftr-380	2411	1	an additional nine	CARDINAL
ftr-380	2411	2	five	CARDINAL
ftr-380	2411	3	one	CARDINAL
ftr-380	2411	4	three	CARDINAL
ftr-380	2412	1	a.	PERSON
ftr-380	2413	1	9/1/04	CARDINAL
ftr-380	2414	1	deborah butler	PERSON
ftr-380	2414	2	8	CARDINAL
ftr-380	2414	3	robinette	ORG
ftr-380	2416	1	b. murphv v. commissioner	PERSON
ftr-380	2416	2	125 t.c	QUANTITY
ftr-380	2417	1	301	CARDINAL
ftr-380	2417	2	12/29/05	CARDINAL
ftr-380	2418	1	halpern	PERSON
ftr-380	2418	2	robinette	PERSON
ftr-380	2421	1	robinette v. commissioner	PERSON
ftr-380	2421	2	439	CARDINAL
ftr-380	2421	3	455	CARDINAL
ftr-380	2421	4	8th	ORDINAL
ftr-380	2422	1	3/8/06	CARDINAL
ftr-380	2424	1	0	CARDINAL
ftr-380	2424	2	congress	ORG
ftr-380	2425	1	2	CARDINAL
ftr-380	2426	1	123	CARDINAL
ftr-380	2427	1	326	CARDINAL
ftr-380	2427	2	12/14/04	CARDINAL
ftr-380	2428	1	11	CARDINAL
ftr-380	2429	1	362	CARDINAL
ftr-380	2431	1	february 23, 2004	DATE
ftr-380	2431	2	30 days	DATE
ftr-380	2431	3	march 24, 2004	DATE
ftr-380	2432	1	march 1, 2004	DATE
ftr-380	2433	1	n4	GPE
ftr-380	2433	2	20061	DATE
ftr-380	2433	3	florida	GPE
ftr-380	2433	4	march 31, 2004 7 days	DATE
ftr-380	2433	5	30-day	DATE
ftr-380	2433	6	6320(c	CARDINAL
ftr-380	2433	7	6330(d	DATE
ftr-380	2434	1	section 11 u.s.c	LAW
ftr-380	2434	2	section 362(a)(8	LAW
ftr-380	2434	3	section 6213(f	LAW
ftr-380	2435	1	n4	GPE
ftr-380	2435	2	first	ORDINAL
ftr-380	2436	1	sec	ORG
ftr-380	2436	2	30 days	DATE
ftr-380	2438	1	30 days	DATE
ftr-380	2440	1	a.	PERSON
ftr-380	2441	1	irs	ORG
ftr-380	2442	1	smith v. commissioner	ORG
ftr-380	2442	2	124	CARDINAL
ftr-380	2442	3	36	CARDINAL
ftr-380	2443	1	irs	ORG
ftr-380	2444	1	3	CARDINAL
ftr-380	2444	2	kendricks v. commissioner	PERSON
ftr-380	2444	3	124	CARDINAL
ftr-380	2444	4	3/9/05	CARDINAL
ftr-380	2445	1	4	CARDINAL
ftr-380	2445	2	124	CARDINAL
ftr-380	2445	3	165	CARDINAL
ftr-380	2445	4	3/23/05	CARDINAL
ftr-380	2445	5	eighth	ORDINAL
ftr-380	2446	1	cohen	PERSON
ftr-380	2446	2	irs	ORG
ftr-380	2446	3	8	CARDINAL
ftr-380	2447	1	cohen	PERSON
ftr-380	2447	2	congress	ORG
ftr-380	2448	1	5	CARDINAL
ftr-380	2448	2	wherry	PERSON
ftr-380	2448	3	cdp	ORG
ftr-380	2449	1	burke v. commissioner	PERSON
ftr-380	2449	2	124	CARDINAL
ftr-380	2449	3	189	CARDINAL
ftr-380	2449	4	4/12/05	CARDINAL
ftr-380	2450	1	wherry	PERSON
ftr-380	2450	2	irs	ORG
ftr-380	2451	1	irs	ORG
ftr-380	2451	2	ninth	ORDINAL
ftr-380	2452	1	6330(e)(1	CARDINAL
ftr-380	2452	2	irs	ORG
ftr-380	2453	1	6330(e)(1	CARDINAL
ftr-380	2454	1	0	CARDINAL
ftr-380	2454	2	wherry	PERSON
ftr-380	2454	3	2,500	MONEY
ftr-380	2454	4	6673	DATE
ftr-380	2455	1	6	CARDINAL
ftr-380	2455	2	utica, inc.	ORG
ftr-380	2455	3	v. united states	GPE
ftr-380	2455	4	411	CARDINAL
ftr-380	2455	5	621	CARDINAL
ftr-380	2455	6	6th	ORDINAL
ftr-380	2456	1	6/2/05	PERSON
ftr-380	2457	1	congress	ORG
ftr-380	2458	1	a. olsen	PERSON
ftr-380	2458	2	united states	GPE
ftr-380	2458	3	414	CARDINAL
ftr-380	2458	4	144	CARDINAL
ftr-380	2458	5	1st	ORDINAL
ftr-380	2460	1	irs	ORG
ftr-380	2460	2	irs	ORG
ftr-380	2460	3	irs	ORG
ftr-380	2461	1	7	CARDINAL
ftr-380	2461	2	wetzel v. commissioner	PERSON
ftr-380	2461	3	t.c.	PERSON
ftr-380	2462	1	2005	DATE
ftr-380	2462	2	211	CARDINAL
ftr-380	2462	3	9/12/05	CARDINAL
ftr-380	2463	1	15,000	MONEY
ftr-380	2463	2	6673	DATE
ftr-380	2463	3	irs	ORG
ftr-380	2464	1	2006	DATE
ftr-380	2464	2	florida	GPE
ftr-380	2464	3	8	CARDINAL
ftr-380	2464	4	reg-150091-02	DATE
ftr-380	2464	5	70	CARDINAL
ftr-380	2464	6	54687	CARDINAL
ftr-380	2464	7	9/16/05	CARDINAL
ftr-380	2464	8	reg-150088-02	DATE
ftr-380	2464	9	70	CARDINAL
ftr-380	2464	10	54681	DATE
ftr-380	2464	11	9/16/05	CARDINAL
ftr-380	2464	12	0	CARDINAL
ftr-380	2467	1	301.6320-1(c)(2	CARDINAL
ftr-380	2468	1	form 12153	DATE
ftr-380	2471	1	301.6320-1(d)(1	DATE
ftr-380	2473	1	301.6320-1(d)(2	DATE
ftr-380	2473	2	q&a-d8	ORG
ftr-380	2476	1	irs	ORG
ftr-380	2476	2	irs	ORG
ftr-380	2476	3	0	CARDINAL
ftr-380	2479	1	301.6320-1(d)(2	DATE
ftr-380	2479	2	q&a-d7	ORG
ftr-380	2480	1	one	CARDINAL
ftr-380	2481	1	0	CARDINAL
ftr-380	2483	1	301.6330-1(f)(2	CARDINAL
ftr-380	2485	1	9	CARDINAL
ftr-380	2485	2	clark v. commissioner	PERSON
ftr-380	2485	3	125 t.c	QUANTITY
ftr-380	2485	4	108	CARDINAL
ftr-380	2485	5	9/26/05	CARDINAL
ftr-380	2487	1	irs	ORG
ftr-380	2487	2	irs	ORG
ftr-380	2487	3	first	ORDINAL
ftr-380	2488	1	10	CARDINAL
ftr-380	2488	2	springer v. united states	PERSON
ftr-380	2488	3	96	CARDINAL
ftr-380	2488	4	2005-6846	DATE
ftr-380	2488	5	w.d. okla	GPE
ftr-380	2489	1	10/6/05	CARDINAL
ftr-380	2490	1	8	CARDINAL
ftr-380	2490	2	irs	ORG
ftr-380	2490	3	cdp	ORG
ftr-380	2491	1	6330(e)(1	CARDINAL
ftr-380	2491	2	irs	ORG
ftr-380	2491	3	6330	DATE
ftr-380	2491	4	irs	ORG
ftr-380	2492	1	11	CARDINAL
ftr-380	2493	1	drake v. commissioner	PERSON
ftr-380	2493	2	125	CARDINAL
ftr-380	2493	3	201	CARDINAL
ftr-380	2493	4	10/12/05	CARDINAL
ftr-380	2494	1	irs	ORG
ftr-380	2494	2	irs	ORG
ftr-380	2494	3	irs	ORG
ftr-380	2494	4	proc	PERSON
ftr-380	2495	1	2000-43, 2002	DATE
ftr-380	2496	1	12	CARDINAL
ftr-380	2497	1	magee v. commissioner	PERSON
ftr-380	2497	2	t.c.	PERSON
ftr-380	2498	1	2005	DATE
ftr-380	2498	2	263	CARDINAL
ftr-380	2498	3	11/16/05	CARDINAL
ftr-380	2499	1	levy	PERSON
ftr-380	2500	1	13	CARDINAL
ftr-380	2500	2	aranda v. commissioner	PERSON
ftr-380	2500	3	432	CARDINAL
ftr-380	2500	4	10th	ORDINAL
ftr-380	2501	1	12/20/05	CARDINAL
ftr-380	2502	1	irs	ORG
ftr-380	2502	2	6015(f	CARDINAL
ftr-380	2502	3	irs	ORG
ftr-380	2503	1	14	CARDINAL
ftr-380	2504	1	greene-thapedi	PERSON
ftr-380	2504	2	126	CARDINAL
ftr-380	2504	3	1 (	CARDINAL
ftr-380	2504	4	1/12/06	CARDINAL
ftr-380	2505	1	irs	ORG
ftr-380	2505	2	another year	DATE
ftr-380	2505	3	cdp	ORG
ftr-380	2506	1	1	CARDINAL
ftr-380	2507	1	two-year	DATE
ftr-380	2508	1	mcgee v. commissioner	PERSON
ftr-380	2508	2	123	CARDINAL
ftr-380	2508	3	314	CARDINAL
ftr-380	2509	1	section 6015(b)(1)(e	LAW
ftr-380	2509	2	2006	DATE
ftr-380	2509	3	florida	GPE
ftr-380	2509	4	two	CARDINAL
ftr-380	2509	5	later than two years	DATE
ftr-380	2510	1	6015	DATE
ftr-380	2512	1	cohen	PERSON
ftr-380	2515	1	cc-2005-010	PERSON
ftr-380	2515	2	5/20/05	CARDINAL
ftr-380	2516	1	irs	ORG
ftr-380	2516	2	mcgee	PERSON
ftr-380	2516	3	6015	DATE
ftr-380	2517	1	cc-2005-011	ORG
ftr-380	2519	1	5/20/05	CARDINAL
ftr-380	2520	1	6015	DATE
ftr-380	2521	1	five	CARDINAL
ftr-380	2521	2	1	CARDINAL
ftr-380	2521	3	2	CARDINAL
ftr-380	2521	4	3	CARDINAL
ftr-380	2521	5	irs	ORG
ftr-380	2521	6	4	CARDINAL
ftr-380	2521	7	5	CARDINAL
ftr-380	2522	1	2	CARDINAL
ftr-380	2522	2	friday	DATE
ftr-380	2522	3	124	CARDINAL
ftr-380	2522	4	220	CARDINAL
ftr-380	2522	5	5/12/05	CARDINAL
ftr-380	2523	1	irs	ORG
ftr-380	2523	2	§ 6015(b	ORG
ftr-380	2526	1	3	CARDINAL
ftr-380	2526	2	the tax court's	ORG
ftr-380	2527	1	ewing v.	PERSON
ftr-380	2527	2	118	CARDINAL
ftr-380	2527	3	494	CARDINAL
ftr-380	2528	1	8	CARDINAL
ftr-380	2528	2	5/31/02	CARDINAL
ftr-380	2530	1	irs	ORG
ftr-380	2531	1	irs	ORG
ftr-380	2531	2	the 88th day	DATE
ftr-380	2532	1	ninety-two days	DATE
ftr-380	2532	2	seven days later	DATE
ftr-380	2534	1	the tax court sua sponte	ORG
ftr-380	2534	2	irs	ORG
ftr-380	2534	3	denial of § 6015(f	ORG
ftr-380	2535	1	section 6015(e	DATE
ftr-380	2535	2	2001	DATE
ftr-380	2537	1	ruwe	PERSON
ftr-380	2537	2	9-4	CARDINAL
ftr-380	2537	3	an denial of §	MONEY
ftr-380	2538	1	more than six months	DATE
ftr-380	2539	1	irs	ORG
ftr-380	2539	2	ninety days	DATE
ftr-380	2540	1	section 6015(e	DATE
ftr-380	2540	2	congress	ORG
ftr-380	2540	3	irs	ORG
ftr-380	2541	1	section 6015(e	LAW
ftr-380	2543	1	section 6015(f	LAW
ftr-380	2544	1	section 6015(e	DATE
ftr-380	2544	2	2006	DATE
ftr-380	2544	3	florida	GPE
ftr-380	2544	4	section 6015	LAW
ftr-380	2545	1	section 6015(e	LAW
ftr-380	2545	2	section 6015(f	LAW
ftr-380	2548	1	section 6015(f	LAW
ftr-380	2549	1	0	CARDINAL
ftr-380	2549	2	laro	PERSON
ftr-380	2549	3	6015(e)(1	CARDINAL
ftr-380	2549	4	congress	ORG
ftr-380	2549	5	6015	DATE
ftr-380	2550	1	a. ewing v. commissioner	PERSON
ftr-380	2550	2	122 t.c	QUANTITY
ftr-380	2550	3	32	CARDINAL
ftr-380	2550	4	1/28/04	CARDINAL
ftr-380	2551	1	colvin	PERSON
ftr-380	2551	2	the tax court's	ORG
ftr-380	2552	1	halpern	PERSON
ftr-380	2552	2	holmes	PERSON
ftr-380	2552	3	foley	PERSON
ftr-380	2553	1	b.	PERSON
ftr-380	2554	1	v. ewing	PERSON
ftr-380	2554	2	439	CARDINAL
ftr-380	2554	3	9th	ORDINAL
ftr-380	2555	1	2/28/06	CARDINAL
ftr-380	2556	1	tashima	PERSON
ftr-380	2557	1	2001	DATE
ftr-380	2558	1	4	CARDINAL
ftr-380	2558	2	2005-59, 2005-37	DATE
ftr-380	2559	1	505	CARDINAL
ftr-380	2559	2	9/12/05	CARDINAL
ftr-380	2560	1	6020(b	CARDINAL
ftr-380	2561	1	870	CARDINAL
ftr-380	2561	2	870	CARDINAL
ftr-380	2562	1	8	CARDINAL
ftr-380	2562	2	5	CARDINAL
ftr-380	2562	3	125 t.c	QUANTITY
ftr-380	2562	4	211	CARDINAL
ftr-380	2562	5	11/14/05	CARDINAL
ftr-380	2563	1	two	CARDINAL
ftr-380	2564	1	jacobs	PERSON
ftr-380	2568	1	1.6015-3(d)(4)(i)(a	CARDINAL
ftr-380	2569	1	6	CARDINAL
ftr-380	2569	2	aranda v. commissioner	PERSON
ftr-380	2569	3	432	CARDINAL
ftr-380	2569	4	1140	CARDINAL
ftr-380	2569	5	10th	ORDINAL
ftr-380	2570	1	12/20/05	CARDINAL
ftr-380	2571	1	irs	ORG
ftr-380	2571	2	6015(f	CARDINAL
ftr-380	2571	3	irs	ORG
ftr-380	2572	1	7	CARDINAL
ftr-380	2572	2	126	CARDINAL
ftr-380	2573	1	47	CARDINAL
ftr-380	2573	2	1/19/06	CARDINAL
ftr-380	2573	3	10	CARDINAL
ftr-380	2574	1	california	GPE
ftr-380	2574	2	one	CARDINAL
ftr-380	2575	1	h. miscellaneous 1	PERSON
ftr-380	2575	2	burton kanter	PERSON
ftr-380	2578	1	t.c.	PERSON
ftr-380	2579	1	1999-407	DATE
ftr-380	2580	1	600	CARDINAL
ftr-380	2580	2	burton kanter	PERSON
ftr-380	2580	3	6653	DATE
ftr-380	2582	1	two	CARDINAL
ftr-380	2582	2	claude ballard	PERSON
ftr-380	2582	3	robert lisle	PERSON
ftr-380	2582	4	two	CARDINAL
ftr-380	2583	1	20061	DATE
ftr-380	2583	2	florida	GPE
ftr-380	2585	1	two	CARDINAL
ftr-380	2585	2	unnamed5	ORG
ftr-380	2585	3	dawson	PERSON
ftr-380	2587	1	2001	DATE
ftr-380	2587	2	23-31	CARDINAL
ftr-380	2587	3	4/26/00	CARDINAL
ftr-380	2587	4	2001	DATE
ftr-380	2587	5	23-30	CARDINAL
ftr-380	2587	6	8/30/00	CARDINAL
ftr-380	2588	1	fifth	ORDINAL
ftr-380	2588	2	seventh	ORDINAL
ftr-380	2588	3	eleventh	ORDINAL
ftr-380	2590	1	ballard	ORG
ftr-380	2590	2	eleventh	ORDINAL
ftr-380	2591	1	ballard v. commissioner	ORG
ftr-380	2591	2	321	CARDINAL
ftr-380	2591	3	1037	CARDINAL
ftr-380	2591	4	11th	ORDINAL
ftr-380	2592	1	2/13/03	CARDINAL
ftr-380	2592	2	affg t.c	PERSON
ftr-380	2593	1	1999-407	DATE
ftr-380	2594	1	eleventh	ORDINAL
ftr-380	2596	1	kanter	PERSON
ftr-380	2596	2	estate6	PERSON
ftr-380	2596	3	eleventh	ORDINAL
ftr-380	2596	4	kanter v. commissioner	ORG
ftr-380	2596	5	337	CARDINAL
ftr-380	2596	6	833	CARDINAL
ftr-380	2596	7	7th	ORDINAL
ftr-380	2597	1	2-1	DATE
ftr-380	2598	1	1999-407	DATE
ftr-380	2599	1	lisle	PERSON
ftr-380	2599	2	fifth	ORDINAL
ftr-380	2600	1	lisle v. commissioner	PERSON
ftr-380	2600	2	341	CARDINAL
ftr-380	2600	3	364	CARDINAL
ftr-380	2600	4	5th	ORDINAL
ftr-380	2601	1	7/30/03	CARDINAL
ftr-380	2603	1	1999-407	DATE
ftr-380	2604	1	fifth	ORDINAL
ftr-380	2604	2	higginbotham	PERSON
ftr-380	2604	3	eleventh	ORDINAL
ftr-380	2604	4	seventh	ORDINAL
ftr-380	2605	1	d. justice	PERSON
ftr-380	2605	2	ginsburg	PERSON
ftr-380	2605	3	1983	DATE
ftr-380	2606	1	ballard v. commissioner	ORG
ftr-380	2606	2	544	CARDINAL
ftr-380	2606	3	7-2	CARDINAL
ftr-380	2606	4	337	CARDINAL
ftr-380	2606	5	833	CARDINAL
ftr-380	2606	6	7th	ORDINAL
ftr-380	2607	1	7/24/03	CARDINAL
ftr-380	2607	2	321	CARDINAL
ftr-380	2607	3	1037	CARDINAL
ftr-380	2607	4	1	CARDINAL
ftr-380	2608	1	2/13/03	CARDINAL
ftr-380	2609	1	ginsburg	PERSON
ftr-380	2610	1	ginsburg	PERSON
ftr-380	2610	2	kanter	PERSON
ftr-380	2610	3	two	CARDINAL
ftr-380	2610	4	seventh	ORDINAL
ftr-380	2610	5	julian jacobs	PERSON
ftr-380	2610	6	peter j. panuthos	PERSON
ftr-380	2611	1	1	CARDINAL
ftr-380	2611	2	cudahy	PERSON
ftr-380	2611	3	seventh	ORDINAL
ftr-380	2611	4	kanter	PERSON
ftr-380	2612	1	6	CARDINAL
ftr-380	2612	2	burton kanter	PERSON
ftr-380	2612	3	october 31, 2001	DATE
ftr-380	2613	1	8	CARDINAL
ftr-380	2614	1	183	CARDINAL
ftr-380	2615	1	0	CARDINAL
ftr-380	2616	1	justice rehnquist's	PERSON
ftr-380	2616	2	justice thomas	PERSON
ftr-380	2617	1	seminole	GPE
ftr-380	2618	1	bowles v. seminole rock & sand co.	PERSON
ftr-380	2618	2	325	CARDINAL
ftr-380	2618	3	410	CARDINAL
ftr-380	2619	1	183	CARDINAL
ftr-380	2619	2	the supreme court	ORG
ftr-380	2619	3	supreme court	ORG
ftr-380	2621	1	the supreme court	ORG
ftr-380	2621	2	seventh	ORDINAL
ftr-380	2622	1	kanter v. commissioner	ORG
ftr-380	2622	2	406	CARDINAL
ftr-380	2622	3	933	CARDINAL
ftr-380	2622	4	7th	ORDINAL
ftr-380	2623	1	5/9/05	CARDINAL
ftr-380	2624	1	f.	PERSON
ftr-380	2625	1	eleventh	ORDINAL
ftr-380	2626	1	ballard v. commissioner	ORG
ftr-380	2626	2	2005	DATE
ftr-380	2626	3	99-26	CARDINAL
ftr-380	2626	4	11th	ORDINAL
ftr-380	2628	1	300	CARDINAL
ftr-380	2628	2	2005	DATE
ftr-380	2628	3	107	CARDINAL
ftr-380	2630	1	7/7/05	CARDINAL
ftr-380	2630	2	joel gerber	PERSON
ftr-380	2630	3	183	CARDINAL
ftr-380	2630	4	1983	DATE
ftr-380	2631	1	h. tax court releases judges'	ORG
ftr-380	2632	1	7/19/05	CARDINAL
ftr-380	2632	2	cohen	PERSON
ftr-380	2632	3	dawson	PERSON
ftr-380	2633	1	dawson	PERSON
ftr-380	2633	2	cohen	PERSON
ftr-380	2634	1	jacobs	PERSON
ftr-380	2634	2	kanter	ORG
ftr-380	2634	3	2006]1	CARDINAL
ftr-380	2634	4	florida	GPE
ftr-380	2634	5	the day	DATE
ftr-380	2634	6	dawson	PERSON
ftr-380	2634	7	cohen.	PERSON
ftr-380	2635	1	dawson	PERSON
ftr-380	2636	1	i.	PERSON
ftr-380	2637	1	117	CARDINAL
ftr-380	2638	1	2005	DATE
ftr-380	2638	2	175-2	MONEY
ftr-380	2638	3	9/12/05	CARDINAL
ftr-380	2639	1	four	CARDINAL
ftr-380	2639	2	ballard	GPE
ftr-380	2639	3	three	CARDINAL
ftr-380	2639	4	four	CARDINAL
ftr-380	2640	1	johnson v. commissioner	PERSON
ftr-380	2640	2	t.c.	PERSON
ftr-380	2641	1	1992-369	DATE
ftr-380	2641	2	goldberg	PERSON
ftr-380	2641	3	goldberg	PERSON
ftr-380	2642	1	j. tax court	ORG
ftr-380	2643	1	9/21/05	CARDINAL
ftr-380	2643	2	182	CARDINAL
ftr-380	2643	3	183	CARDINAL
ftr-380	2646	1	cc-2005-017	LAW
ftr-380	2646	2	9/27/05	CARDINAL
ftr-380	2648	1	1	CARDINAL
ftr-380	2649	1	eleventh	ORDINAL
ftr-380	2650	1	ballard v. commissioner	PERSON
ftr-380	2650	2	429	CARDINAL
ftr-380	2650	3	1026	CARDINAL
ftr-380	2650	4	11th	ORDINAL
ftr-380	2653	1	1	CARDINAL
ftr-380	2653	2	2	CARDINAL
ftr-380	2653	3	3	CARDINAL
ftr-380	2653	4	4	CARDINAL
ftr-380	2653	5	the supreme court's	ORG
ftr-380	2653	6	182	CARDINAL
ftr-380	2653	7	183	CARDINAL
ftr-380	2654	1	8	CARDINAL
ftr-380	2654	2	eleventh	ORDINAL
ftr-380	2654	3	cohen	PERSON
ftr-380	2654	4	dawson	PERSON
ftr-380	2655	1	m.	PERSON
ftr-380	2655	2	fifth	ORDINAL
ftr-380	2656	1	lisle v. commissioner	PERSON
ftr-380	2656	2	431	CARDINAL
ftr-380	2656	3	439	CARDINAL
ftr-380	2656	4	5th	ORDINAL
ftr-380	2658	1	1	CARDINAL
ftr-380	2658	2	the tax court's	ORG
ftr-380	2658	3	2	CARDINAL
ftr-380	2658	4	3	CARDINAL
ftr-380	2659	1	4	CARDINAL
ftr-380	2660	1	2.	CARDINAL
ftr-380	2661	1	beall v. united states	ORG
ftr-380	2661	2	336	CARDINAL
ftr-380	2661	3	419	CARDINAL
ftr-380	2661	4	5th	ORDINAL
ftr-380	2662	1	6/27/03	CARDINAL
ftr-380	2663	1	fifth	ORDINAL
ftr-380	2663	2	garwood	PERSON
ftr-380	2664	1	garwood	PERSON
ftr-380	2666	1	ballhaus v. irs	PERSON
ftr-380	2666	2	341 f. supp	ORG
ftr-380	2667	1	2d 1145	CARDINAL
ftr-380	2667	2	9/29/04	CARDINAL
ftr-380	2669	1	beall	ORG
ftr-380	2670	1	hinck v. united states	ORG
ftr-380	2670	2	64	CARDINAL
ftr-380	2672	1	71	CARDINAL
ftr-380	2672	2	2/3/05	CARDINAL
ftr-380	2673	1	allegra	PERSON
ftr-380	2673	2	1996	DATE
ftr-380	2674	1	1996	DATE
ftr-380	2674	2	1996	DATE
ftr-380	2674	3	6404	DATE
ftr-380	2675	1	3	CARDINAL
ftr-380	2676	1	69	CARDINAL
ftr-380	2676	2	56377	CARDINAL
ftr-380	2678	1	20061	CARDINAL
ftr-380	2678	2	florida	GPE
ftr-380	2680	1	grossman v. commissioner	PERSON
ftr-380	2680	2	t.c.	PERSON
ftr-380	2681	1	2005	DATE
ftr-380	2681	2	164	CARDINAL
ftr-380	2682	1	ninety-day	DATE
ftr-380	2685	1	irs	ORG
ftr-380	2685	2	irs	ORG
ftr-380	2686	1	4	CARDINAL
ftr-380	2686	2	124	CARDINAL
ftr-380	2686	3	165	CARDINAL
ftr-380	2686	4	3/23/05	CARDINAL
ftr-380	2687	1	irs	ORG
ftr-380	2687	2	later in the same year	TIME
ftr-380	2689	1	5	CARDINAL
ftr-380	2689	2	harriaill v. united states	PERSON
ftr-380	2689	3	410	CARDINAL
ftr-380	2689	4	786	CARDINAL
ftr-380	2689	5	5th	ORDINAL
ftr-380	2690	1	3/31/05	CARDINAL
ftr-380	2691	1	year	DATE
ftr-380	2692	1	the three year period	DATE
ftr-380	2692	2	year	DATE
ftr-380	2693	1	6	CARDINAL
ftr-380	2694	1	2005-66, 2005-40	DATE
ftr-380	2695	1	620	CARDINAL
ftr-380	2695	2	9/9/05	CARDINAL
ftr-380	2696	1	irs	ORG
ftr-380	2696	2	1/3/06	CARDINAL
ftr-380	2696	3	hurricane katrina	EVENT
ftr-380	2696	4	three	CARDINAL
ftr-380	2696	5	florida	GPE
ftr-380	2696	6	six	CARDINAL
ftr-380	2696	7	alabama	GPE
ftr-380	2696	8	fifty-two	CARDINAL
ftr-380	2696	9	mississippi	GPE
ftr-380	2696	10	sixty-four	CARDINAL
ftr-380	2696	11	louisiana	GPE
ftr-380	2697	1	irs	ORG
ftr-380	2697	2	up to one year	DATE
ftr-380	2698	1	a. ir-2005-112	PERSON
ftr-380	2698	2	2005-73	DATE
ftr-380	2698	3	2005	DATE
ftr-380	2698	4	42	CARDINAL
ftr-380	2698	5	723	CARDINAL
ftr-380	2698	6	9/22/05	CARDINAL
ftr-380	2699	1	katrina	EVENT
ftr-380	2700	1	8	CARDINAL
ftr-380	2700	2	2/28/06	CARDINAL
ftr-380	2700	3	hurricane katrina	EVENT
ftr-380	2701	1	2005	DATE
ftr-380	2701	2	188	CARDINAL
ftr-380	2702	1	7	CARDINAL
ftr-380	2702	2	125	CARDINAL
ftr-380	2702	3	63	CARDINAL
ftr-380	2702	4	9/15/05	CARDINAL
ftr-380	2703	1	irs	ORG
ftr-380	2703	2	6652(c)(1	CARDINAL
ftr-380	2703	3	6033	DATE
ftr-380	2703	4	annual	DATE
ftr-380	2704	1	8	CARDINAL
ftr-380	2704	2	mobil corp.	ORG
ftr-380	2705	1	v. united states	GPE
ftr-380	2705	2	67	CARDINAL
ftr-380	2707	1	9/22/05	CARDINAL
ftr-380	2708	1	1	CARDINAL
ftr-380	2708	2	2	CARDINAL
ftr-380	2708	3	3	CARDINAL
ftr-380	2709	1	9	CARDINAL
ftr-380	2709	2	four-month	DATE
ftr-380	2709	3	six months	DATE
ftr-380	2710	1	t.d	PERSON
ftr-380	2710	2	9229	DATE
ftr-380	2710	3	70	CARDINAL
ftr-380	2710	4	reg-144898-04	DATE
ftr-380	2710	5	70	CARDINAL
ftr-380	2713	1	1.6081-4	CARDINAL
ftr-380	2715	1	1.6081-4	CARDINAL
ftr-380	2715	2	six-month	DATE
ftr-380	2715	3	u.s.	GPE
ftr-380	2716	1	october 15th	DATE
ftr-380	2716	2	the former august 15th	DATE
ftr-380	2716	3	october	DATE
ftr-380	2719	1	1.6081-5	CARDINAL
ftr-380	2719	2	six-month	DATE
ftr-380	2719	3	7004	DATE
ftr-380	2719	4	6-month	DATE
ftr-380	2720	1	12/31/05	CARDINAL
ftr-380	2721	1	treasury	ORG
ftr-380	2722	1	10	CARDINAL
ftr-380	2723	1	144	CARDINAL
ftr-380	2724	1	7,000	MONEY
ftr-380	2724	2	10,000	MONEY
ftr-380	2724	3	less than $250,000	MONEY
ftr-380	2724	4	625	MONEY
ftr-380	2724	5	250,000	MONEY
ftr-380	2724	6	$1 million	MONEY
ftr-380	2724	7	2,500	MONEY
ftr-380	2725	1	1,500	MONEY
ftr-380	2725	2	2,500	MONEY
ftr-380	2727	1	procs	PERSON
ftr-380	2728	1	2006-1 and 2006-8.	DATE
ftr-380	2729	1	florida	GPE
ftr-380	2729	2	11	CARDINAL
ftr-380	2730	1	john ashton	PERSON
ftr-380	2730	2	jr.	PERSON
ftr-380	2730	3	433	CARDINAL
ftr-380	2730	4	376	CARDINAL
ftr-380	2730	5	4th	ORDINAL
ftr-380	2731	1	12/29/05	CARDINAL
ftr-380	2734	1	7203	DATE
ftr-380	2738	1	12	CARDINAL
ftr-380	2740	1	irs	ORG
ftr-380	2741	1	cca 200613030	PERSON
ftr-380	2741	2	12/15/05	CARDINAL
ftr-380	2742	1	7508	DATE
ftr-380	2743	1	1	CARDINAL
ftr-380	2743	2	section 251	LAW
ftr-380	2743	3	2004	DATE
ftr-380	2745	1	the past several years	DATE
ftr-380	2746	1	2	CARDINAL
ftr-380	2746	2	2003	DATE
ftr-380	2747	1	reg-142686-01	DATE
ftr-380	2747	2	66	CARDINAL
ftr-380	2747	3	57023	CARDINAL
ftr-380	2747	4	2001-14, 2001-6	DATE
ftr-380	2748	1	516	CARDINAL
ftr-380	2749	1	31.3306(b)-1(l	DATE
ftr-380	2749	2	31.3401(a)-l(b)(15	CARDINAL
ftr-380	2749	3	422	CARDINAL
ftr-380	2749	4	423 espp	QUANTITY
ftr-380	2749	5	8	CARDINAL
ftr-380	2751	1	irs	ORG
ftr-380	2752	1	a.	PERSON
ftr-380	2752	2	2001-72, 2001-49	DATE
ftr-380	2753	1	548	CARDINAL
ftr-380	2754	1	irs	ORG
ftr-380	2755	1	at least $600	MONEY
ftr-380	2756	1	2001-73, 2001-49	DATE
ftr-380	2757	1	549	CARDINAL
ftr-380	2758	1	irs	ORG
ftr-380	2759	1	fica	PERSON
ftr-380	2759	2	quarterly	DATE
ftr-380	2759	3	semiannually	DATE
ftr-380	2759	4	annually	DATE
ftr-380	2760	1	c. irs	PERSON
ftr-380	2760	2	two more years	DATE
ftr-380	2761	1	2002-47, 2002-28	DATE
ftr-380	2762	1	97	CARDINAL
ftr-380	2762	2	6/27/02	CARDINAL
ftr-380	2763	1	irs	ORG
ftr-380	2764	1	second	ORDINAL
ftr-380	2765	1	d. congress	ORG
ftr-380	2766	1	section 251	LAW
ftr-380	2766	2	2004	DATE
ftr-380	2768	1	e.	PERSON
ftr-380	2769	1	reg-142686-01	DATE
ftr-380	2769	2	2006	DATE
ftr-380	2769	3	florida	GPE
ftr-380	2769	4	70	CARDINAL
ftr-380	2769	5	38057	DATE
ftr-380	2769	6	7/1/05	ORDINAL
ftr-380	2770	1	irs	ORG
ftr-380	2770	2	10/22/04	CARDINAL
ftr-380	2770	3	1	CARDINAL
ftr-380	2770	4	eleventh	ORDINAL
ftr-380	2771	1	american bankers insurance group	ORG
ftr-380	2771	2	v. united states	GPE
ftr-380	2771	3	408	CARDINAL
ftr-380	2771	4	1328	CARDINAL
ftr-380	2771	5	11th	ORDINAL
ftr-380	2772	1	5/10/05	CARDINAL
ftr-380	2773	1	at&t	ORG
ftr-380	2773	2	4252(b)(1	CARDINAL
ftr-380	2774	1	one	CARDINAL
ftr-380	2774	2	three	CARDINAL
ftr-380	2775	1	eleventh	ORDINAL
ftr-380	2776	1	a.	PERSON
ftr-380	2777	1	officemax, inc.	ORG
ftr-380	2778	1	v. united states	GPE
ftr-380	2778	2	428	CARDINAL
ftr-380	2778	3	583	CARDINAL
ftr-380	2778	4	6th	ORDINAL
ftr-380	2779	1	2-1	DATE
ftr-380	2782	1	three percent	PERCENT
ftr-380	2782	2	1965	DATE
ftr-380	2787	1	irs	ORG
ftr-380	2788	1	2005-79	DATE
ftr-380	2788	2	2005	DATE
ftr-380	2788	3	46	CARDINAL
ftr-380	2789	1	952	CARDINAL
ftr-380	2789	2	11/14/05	CARDINAL
ftr-380	2790	1	irs	ORG
ftr-380	2790	2	4251	DATE
ftr-380	2791	1	8	CARDINAL
ftr-380	2791	2	c. amtrak's	PERSON
ftr-380	2792	1	amtrak	ORG
ftr-380	2792	2	v. united states	PERSON
ftr-380	2792	3	431	CARDINAL
ftr-380	2792	4	374	CARDINAL
ftr-380	2792	5	cir.	ORG
ftr-380	2794	1	§ 4252	DATE
ftr-380	2795	1	2	CARDINAL
ftr-380	2796	1	yocum	PERSON
ftr-380	2796	2	united states	GPE
ftr-380	2796	3	66	CARDINAL
ftr-380	2798	1	579	CARDINAL
ftr-380	2798	2	fed	ORG
ftr-380	2799	1	7/1/05	ORDINAL
ftr-380	2800	1	4999	CARDINAL
ftr-380	2801	1	allegra	PERSON
ftr-380	2801	2	irs	ORG
ftr-380	2803	1	1	CARDINAL
ftr-380	2804	1	2005	DATE
ftr-380	2804	2	2005	DATE
ftr-380	2804	3	bush	PERSON
ftr-380	2804	4	4/20/05	CARDINAL
ftr-380	2805	1	2	CARDINAL
ftr-380	2805	2	2005	DATE
ftr-380	2805	3	109	CARDINAL
ftr-380	2805	4	bush	PERSON
ftr-380	2805	5	8/8/05	TIME
ftr-380	2806	1	title xiii	ORG
ftr-380	2806	2	2005	DATE
ftr-380	2806	3	2005	DATE
ftr-380	2807	1	3	CARDINAL
ftr-380	2807	2	2005	DATE
ftr-380	2807	3	109	CARDINAL
ftr-380	2807	4	bush	PERSON
ftr-380	2807	5	8/10/05	CARDINAL
ftr-380	2808	1	4	CARDINAL
ftr-380	2809	1	2005	DATE
ftr-380	2809	2	katrina tax act	WORK_OF_ART
ftr-380	2809	3	109-73	CARDINAL
ftr-380	2809	4	bush	PERSON
ftr-380	2809	5	9/23/05	CARDINAL
ftr-380	2810	1	5	CARDINAL
ftr-380	2811	1	gulf	LOC
ftr-380	2811	2	2005	DATE
ftr-380	2811	3	2005	DATE
ftr-380	2811	4	109-135	CARDINAL
ftr-380	2811	5	bush	PERSON
ftr-380	2811	6	12/21/05	CARDINAL
ftr-380	2812	1	1	CARDINAL
ftr-380	2812	2	50 percent	PERCENT
ftr-380	2812	3	7	CARDINAL
ftr-380	2812	4	cole	PRODUCT
ftr-380	2813	1	8	CARDINAL
ftr-380	2814	1	20061	DATE
ftr-380	2814	2	florida	GPE
ftr-380	2814	3	2	CARDINAL
ftr-380	2814	4	section 179	LAW
ftr-380	2814	5	100,000	MONEY
ftr-380	2814	6	200,000	MONEY
ftr-380	2814	7	400,000	MONEY
ftr-380	2814	8	annual	DATE
ftr-380	2814	9	$ 1 million	MONEY
ftr-380	2814	10	3	CARDINAL
ftr-380	2814	11	4	CARDINAL
ftr-380	2814	12	hurricane rita	EVENT
ftr-380	2814	13	5	CARDINAL
ftr-380	2814	14	6	CARDINAL
ftr-380	2814	15	7	CARDINAL
ftr-380	2814	16	8)	CARDINAL
ftr-380	2816	1	8	CARDINAL