id	sid	eid	entity	type
ftr-386	1	1	alan	PERSON
ftr-386	1	2	miller weissler alhadeff & sitterson	ORG
ftr-386	1	3	florida state university college of law	ORG
ftr-386	2	1	369	CARDINAL
ftr-386	2	2	florida	GPE
ftr-386	2	3	8	CARDINAL
ftr-386	2	4	2007	DATE
ftr-386	2	5	4	CARDINAL
ftr-386	2	6	murphy	PERSON
ftr-386	2	7	joseph m. dodge	PERSON
ftr-386	3	1	371	CARDINAL
ftr-386	3	2	congress	ORG
ftr-386	4	1	371	CARDINAL
ftr-386	4	2	murphy	PERSON
ftr-386	5	1	373 ii	QUANTITY
ftr-386	9	1	380	CARDINAL
ftr-386	10	1	380	CARDINAL
ftr-386	11	1	385 c. interpretative	QUANTITY
ftr-386	12	1	386 iii	PERSON
ftr-386	14	1	392	CARDINAL
ftr-386	15	1	392 1	CARDINAL
ftr-386	17	1	392 2	CARDINAL
ftr-386	20	1	408 3	CARDINAL
ftr-386	22	1	420	CARDINAL
ftr-386	23	1	424 1	CARDINAL
ftr-386	26	1	425 2	CARDINAL
ftr-386	27	1	murphy	PERSON
ftr-386	30	1	427	CARDINAL
ftr-386	32	1	427 370	CARDINAL
ftr-386	32	2	florida	GPE
ftr-386	32	3	1	CARDINAL
ftr-386	32	4	460	CARDINAL
ftr-386	32	5	79	CARDINAL
ftr-386	32	6	aug. 22, 2006	DATE
ftr-386	33	1	2	CARDINAL
ftr-386	33	2	murphy	PERSON
ftr-386	33	3	irs	ORG
ftr-386	34	1	5	CARDINAL
ftr-386	34	2	three weeks	DATE
ftr-386	34	3	murphy	PERSON
ftr-386	35	1	3	CARDINAL
ftr-386	35	2	october 5, 2006	DATE
ftr-386	35	3	en banc	ORG
ftr-386	37	1	4.	CARDINAL
ftr-386	37	2	2006	DATE
ftr-386	37	3	u.s.	GPE
ftr-386	38	1	32293	DATE
ftr-386	38	2	d.c	GPE
ftr-386	38	3	cir	ORG
ftr-386	39	1	dec. 22, 2006	DATE
ftr-386	40	1	5	CARDINAL
ftr-386	40	2	460	PRODUCT
ftr-386	40	3	92	CARDINAL
ftr-386	41	1	u.s.	GPE
ftr-386	41	2	irs	ORG
ftr-386	41	3	the united states	GPE
ftr-386	42	1	83	DATE
ftr-386	43	1	murphy	PERSON
ftr-386	43	2	the u. s. court of appeals	ORG
ftr-386	43	3	murphy v. internal revenue service	ORG
ftr-386	43	4	section 104(a)(2	LAW
ftr-386	43	5	u.s.	GPE
ftr-386	44	1	en banc	ORG
ftr-386	44	2	unusual3	ORG
ftr-386	44	3	the d.c. circuit	ORG
ftr-386	44	4	1996	DATE
ftr-386	44	5	section 104(a)(2	LAW
ftr-386	44	6	murphy	PERSON
ftr-386	45	1	1996	DATE
ftr-386	45	2	congress	ORG
ftr-386	48	1	murphy	PERSON
ftr-386	49	1	2007	DATE
ftr-386	49	2	murphy	PERSON
ftr-386	52	1	mar. 1, 1781	DATE
ftr-386	53	1	15	CARDINAL
ftr-386	53	2	89-90	PERCENT
ftr-386	53	3	alexander hamilton	PERSON
ftr-386	54	1	calvin h. johnson	PERSON
ftr-386	54	2	mary bill	PERSON
ftr-386	54	3	j. 1	ORG
ftr-386	54	4	131	CARDINAL
ftr-386	54	5	1998	DATE
ftr-386	55	1	8	CARDINAL
ftr-386	55	2	cohens v. virginia	PERSON
ftr-386	55	3	6	CARDINAL
ftr-386	56	1	19	CARDINAL
ftr-386	56	2	u.s.	GPE
ftr-386	56	3	264	CARDINAL
ftr-386	56	4	388	CARDINAL
ftr-386	56	5	1821	DATE
ftr-386	56	6	marshall, c.j.	ORG
ftr-386	56	7	congress	ORG
ftr-386	56	8	congress	ORG
ftr-386	59	1	9	CARDINAL
ftr-386	59	2	hylton v. united states	PERSON
ftr-386	59	3	3	CARDINAL
ftr-386	59	4	u.s.	GPE
ftr-386	59	5	3	CARDINAL
ftr-386	60	1	171	CARDINAL
ftr-386	60	2	173	CARDINAL
ftr-386	60	3	176	CARDINAL
ftr-386	60	4	181	CARDINAL
ftr-386	60	5	1796	DATE
ftr-386	61	1	10	CARDINAL
ftr-386	62	1	326	CARDINAL
ftr-386	62	2	u.s.	GPE
ftr-386	62	3	340	CARDINAL
ftr-386	62	4	united states	GPE
ftr-386	62	5	462	CARDINAL
ftr-386	62	6	1983	DATE
ftr-386	63	1	i.	PERSON
ftr-386	63	2	congress	ORG
ftr-386	63	3	murphy	PERSON
ftr-386	64	1	congress	ORG
ftr-386	65	1	over6	PERSON
ftr-386	66	1	1787	DATE
ftr-386	67	1	article i, § 8	LAW
ftr-386	67	2	1	CARDINAL
ftr-386	67	3	congress is8	ORG
ftr-386	67	4	the united states	GPE
ftr-386	68	1	2	CARDINAL
ftr-386	69	1	3	CARDINAL
ftr-386	69	2	three-fifths	CARDINAL
ftr-386	70	1	9	CARDINAL
ftr-386	70	2	4	CARDINAL
ftr-386	71	1	372	CARDINAL
ftr-386	71	2	florida	GPE
ftr-386	72	1	11	CARDINAL
ftr-386	73	1	aug. 20, 1787	DATE
ftr-386	73	2	rufus king	PERSON
ftr-386	74	1	madison	PERSON
ftr-386	74	2	aug. 20, 1787	DATE
ftr-386	75	1	12	CARDINAL
ftr-386	75	2	hylton v. united states	PERSON
ftr-386	75	3	3	CARDINAL
ftr-386	75	4	u.s.	GPE
ftr-386	75	5	3	CARDINAL
ftr-386	76	1	171	CARDINAL
ftr-386	76	2	1796	DATE
ftr-386	76	3	annual	DATE
ftr-386	77	1	three	CARDINAL
ftr-386	78	1	july 14, 1798	DATE
ftr-386	78	2	1	CARDINAL
ftr-386	79	1	597	CARDINAL
ftr-386	79	2	75	CARDINAL
ftr-386	79	3	5th	ORDINAL
ftr-386	79	4	2d	CARDINAL
ftr-386	80	1	july 22	DATE
ftr-386	80	2	aug. 2, 1813	DATE
ftr-386	80	3	3	CARDINAL
ftr-386	81	1	22	CARDINAL
ftr-386	81	2	53	DATE
ftr-386	81	3	chs	ORG
ftr-386	81	4	22 & 37, 13th	DATE
ftr-386	82	1	aug. 5, 1961	DATE
ftr-386	82	2	12	CARDINAL
ftr-386	82	3	sta	PERSON
ftr-386	83	1	292	CARDINAL
ftr-386	83	2	45	CARDINAL
ftr-386	83	3	37th	ORDINAL
ftr-386	84	1	springer v. united states	GPE
ftr-386	84	2	102	CARDINAL
ftr-386	84	3	586	CARDINAL
ftr-386	84	4	1881	DATE
ftr-386	85	1	13	CARDINAL
ftr-386	86	1	157	CARDINAL
ftr-386	86	2	u.s.	GPE
ftr-386	86	3	429	CARDINAL
ftr-386	86	4	1895	DATE
ftr-386	86	5	158	CARDINAL
ftr-386	86	6	601	CARDINAL
ftr-386	87	1	14	CARDINAL
ftr-386	88	1	knowlton v. moore	PERSON
ftr-386	88	2	178	CARDINAL
ftr-386	88	3	1898	DATE
ftr-386	88	4	tracy co.	ORG
ftr-386	88	5	220	CARDINAL
ftr-386	88	6	107	CARDINAL
ftr-386	88	7	1911	DATE
ftr-386	88	8	1909	DATE
ftr-386	88	9	annual	DATE
ftr-386	89	1	15	CARDINAL
ftr-386	90	1	pacific railroad co.	ORG
ftr-386	90	2	240	CARDINAL
ftr-386	90	3	u.s. 1 (1916	GPE
ftr-386	92	1	judicial11	NORP
ftr-386	92	2	1895	DATE
ftr-386	92	3	12	CARDINAL
ftr-386	92	4	1894	DATE
ftr-386	93	1	years	DATE
ftr-386	93	2	1894	DATE
ftr-386	94	1	congress	ORG
ftr-386	94	2	1909	DATE
ftr-386	94	3	1913	DATE
ftr-386	94	4	congress	ORG
ftr-386	95	1	congress	ORG
ftr-386	95	2	1913	DATE
ftr-386	96	1	the supreme court	ORG
ftr-386	96	2	1916	DATE
ftr-386	96	3	16th	ORDINAL
ftr-386	96	4	amendment15	GPE
ftr-386	96	5	2007	DATE
ftr-386	96	6	murphy	PERSON
ftr-386	96	7	373 17	DATE
ftr-386	98	1	stanton v. baltic mining co.	PERSON
ftr-386	98	2	240	CARDINAL
ftr-386	98	3	103	CARDINAL
ftr-386	98	4	112	CARDINAL
ftr-386	98	5	1915	DATE
ftr-386	98	6	new york	GPE
ftr-386	98	7	300	CARDINAL
ftr-386	98	8	308	CARDINAL
ftr-386	98	9	314	CARDINAL
ftr-386	98	10	1937	DATE
ftr-386	98	11	new york	GPE
ftr-386	98	12	new york	GPE
ftr-386	98	13	new jersey	GPE
ftr-386	98	14	new york	GPE
ftr-386	98	15	new jersey	GPE
ftr-386	98	16	south carolina	GPE
ftr-386	98	17	baker	PERSON
ftr-386	98	18	485	CARDINAL
ftr-386	98	19	505	CARDINAL
ftr-386	98	20	1988	DATE
ftr-386	98	21	10th	ORDINAL
ftr-386	99	1	macomber	DATE
ftr-386	99	2	252	CARDINAL
ftr-386	99	3	u.s.	GPE
ftr-386	99	4	189	CARDINAL
ftr-386	99	5	1920	DATE
ftr-386	100	1	18	CARDINAL
ftr-386	101	1	penn mutual ins.	ORG
ftr-386	103	1	comm’r	CARDINAL
ftr-386	103	2	277	CARDINAL
ftr-386	103	3	16	DATE
ftr-386	103	4	19-20	CARDINAL
ftr-386	104	1	19	CARDINAL
ftr-386	104	2	edward dibartolo corp.	ORG
ftr-386	105	1	florida gulf	GPE
ftr-386	105	2	485	CARDINAL
ftr-386	105	3	568	CARDINAL
ftr-386	105	4	1988	DATE
ftr-386	106	1	v. sullivan	PERSON
ftr-386	106	2	500	CARDINAL
ftr-386	106	3	u.s.	GPE
ftr-386	106	4	173	CARDINAL
ftr-386	106	5	1991	DATE
ftr-386	107	1	20	CARDINAL
ftr-386	109	1	104th	LAW
ftr-386	109	2	2d	CARDINAL
ftr-386	110	1	141-44	CARDINAL
ftr-386	113	1	congress	ORG
ftr-386	114	1	an18	NORP
ftr-386	115	1	b.	PERSON
ftr-386	115	2	murphy	PERSON
ftr-386	116	1	16th	ORDINAL
ftr-386	117	1	murphy	PERSON
ftr-386	118	1	murphy	PERSON
ftr-386	119	1	section 104(a)(2	LAW
ftr-386	119	2	murphy	PERSON
ftr-386	121	1	congress	ORG
ftr-386	122	1	congress	ORG
ftr-386	122	2	374	CARDINAL
ftr-386	122	3	florida	GPE
ftr-386	122	4	21	CARDINAL
ftr-386	123	1	274(b	CARDINAL
ftr-386	124	1	22	CARDINAL
ftr-386	126	1	murphy	PERSON
ftr-386	126	2	460	CARDINAL
ftr-386	126	3	91	CARDINAL
ftr-386	126	4	92	CARDINAL
ftr-386	128	1	23	CARDINAL
ftr-386	129	1	25	CARDINAL
ftr-386	132	1	section 104(a)(2	LAW
ftr-386	132	2	section 61(a	LAW
ftr-386	133	1	section 61	LAW
ftr-386	136	1	section 104(a)(2	LAW
ftr-386	136	2	section 61(a	LAW
ftr-386	137	1	section 61	LAW
ftr-386	138	1	in22	GPE
ftr-386	138	2	murphy	PERSON
ftr-386	139	1	murphy	PERSON
ftr-386	139	2	16th	ORDINAL
ftr-386	141	1	supreme court	ORG
ftr-386	141	2	section 61	LAW
ftr-386	141	3	16th	ORDINAL
ftr-386	141	4	section 61	LAW
ftr-386	141	5	section 104(a)(2	LAW
ftr-386	142	1	2007	DATE
ftr-386	142	2	murphy	PERSON
ftr-386	143	1	supreme court	ORG
ftr-386	143	2	murphy	PERSON
ftr-386	144	1	united states	GPE
ftr-386	144	2	burke	PERSON
ftr-386	144	3	504	CARDINAL
ftr-386	144	4	u.s. 229	DATE
ftr-386	144	5	233	CARDINAL
ftr-386	144	6	1992	DATE
ftr-386	144	7	515	CARDINAL
ftr-386	144	8	u.s. 323 (1995	DATE
ftr-386	144	9	519	CARDINAL
ftr-386	145	1	23	CARDINAL
ftr-386	146	1	martin v. hunter	PERSON
ftr-386	146	2	1	CARDINAL
ftr-386	147	1	14	CARDINAL
ftr-386	147	2	u.s.	GPE
ftr-386	147	3	304	CARDINAL
ftr-386	147	4	326	CARDINAL
ftr-386	147	5	j.	PERSON
ftr-386	149	1	a few years	DATE
ftr-386	152	1	murphy	PERSON
ftr-386	152	2	16th	ORDINAL
ftr-386	153	1	murphy	PERSON
ftr-386	153	2	congress	ORG
ftr-386	154	1	murphy	PERSON
ftr-386	156	1	section 61	LAW
ftr-386	158	1	murphy	PERSON
ftr-386	159	1	16th	ORDINAL
ftr-386	161	1	first	ORDINAL
ftr-386	162	1	second	ORDINAL
ftr-386	162	2	if23	PRODUCT
ftr-386	162	3	section 61	LAW
ftr-386	162	4	congress	ORG
ftr-386	163	1	third	ORDINAL
ftr-386	163	2	congress	ORG
ftr-386	164	1	376	CARDINAL
ftr-386	164	2	florida	GPE
ftr-386	164	3	24	CARDINAL
ftr-386	165	1	309	CARDINAL
ftr-386	165	2	331	CARDINAL
ftr-386	165	3	334	CARDINAL
ftr-386	165	4	1940	DATE
ftr-386	166	1	25	CARDINAL
ftr-386	167	1	congress	ORG
ftr-386	169	1	comm’r v. kowalski	PERSON
ftr-386	169	2	434	CARDINAL
ftr-386	169	3	82	CARDINAL
ftr-386	169	4	1977	DATE
ftr-386	169	5	119	CARDINAL
ftr-386	170	1	congress	ORG
ftr-386	172	1	two	CARDINAL
ftr-386	173	1	first	ORDINAL
ftr-386	173	2	murphy	PERSON
ftr-386	173	3	16th	ORDINAL
ftr-386	174	1	second	ORDINAL
ftr-386	174	2	16th	ORDINAL
ftr-386	175	1	murphy	PERSON
ftr-386	176	1	murphy	PERSON
ftr-386	176	2	16th	ORDINAL
ftr-386	177	1	congress	ORG
ftr-386	178	1	section 61(a	LAW
ftr-386	178	2	congress	ORG
ftr-386	181	1	congress	ORG
ftr-386	185	1	section 61	LAW
ftr-386	185	2	2007	DATE
ftr-386	185	3	murphy	PERSON
ftr-386	185	4	377 26	DATE
ftr-386	186	1	24	CARDINAL
ftr-386	186	2	midland mutual life insurance co.	ORG
ftr-386	186	3	300	CARDINAL
ftr-386	186	4	u.s.	GPE
ftr-386	186	5	216	CARDINAL
ftr-386	186	6	223	CARDINAL
ftr-386	186	7	1937	DATE
ftr-386	188	1	glass co.	ORG
ftr-386	188	2	348	CARDINAL
ftr-386	188	3	426	CARDINAL
ftr-386	188	4	1955	DATE
ftr-386	189	1	27	CARDINAL
ftr-386	190	1	245	CARDINAL
ftr-386	190	2	151	CARDINAL
ftr-386	191	1	28	CARDINAL
ftr-386	192	1	gould	PERSON
ftr-386	192	2	1917	CARDINAL
ftr-386	193	1	gould	PERSON
ftr-386	194	1	29	CARDINAL
ftr-386	195	1	mahana v. united states	ORG
ftr-386	195	2	88	CARDINAL
ftr-386	195	3	f. supp	PERSON
ftr-386	196	1	285	CARDINAL
ftr-386	196	2	339	CARDINAL
ftr-386	196	3	978	CARDINAL
ftr-386	196	4	191	CARDINAL
ftr-386	196	5	9th	ORDINAL
ftr-386	196	6	cir.1951	ORG
ftr-386	197	1	343	CARDINAL
ftr-386	197	2	915	CARDINAL
ftr-386	197	3	v. comm’r	PERSON
ftr-386	197	4	26	CARDINAL
ftr-386	197	5	864	CARDINAL
ftr-386	197	6	1956	DATE
ftr-386	197	7	aff’d per curiam	ORG
ftr-386	197	8	255	CARDINAL
ftr-386	197	9	841	CARDINAL
ftr-386	197	10	2d	DATE
ftr-386	197	11	gould	PERSON
ftr-386	198	1	30	CARDINAL
ftr-386	199	1	fourth	ORDINAL
ftr-386	199	2	congress	ORG
ftr-386	199	3	16th	ORDINAL
ftr-386	200	1	erik m. jensen	PERSON
ftr-386	200	2	33	CARDINAL
ftr-386	201	1	st.	GPE
ftr-386	201	2	l.j. 1057,	ORG
ftr-386	201	3	1091-1107	DATE
ftr-386	201	4	2001	DATE
ftr-386	203	1	congress	ORG
ftr-386	203	2	congress	ORG
ftr-386	205	1	the earliest days	DATE
ftr-386	206	1	1917	CARDINAL
ftr-386	206	2	supreme court	ORG
ftr-386	206	3	gould v. gould	PERSON
ftr-386	207	1	gould	PERSON
ftr-386	207	2	section 61	LAW
ftr-386	207	3	gould	PERSON
ftr-386	207	4	16th	ORDINAL
ftr-386	207	5	first	ORDINAL
ftr-386	207	6	20 years	DATE
ftr-386	207	7	gould	PERSON
ftr-386	208	1	194228	DATE
ftr-386	208	2	congress	ORG
ftr-386	208	3	section 71	LAW
ftr-386	209	1	gould	PERSON
ftr-386	209	2	16th	ORDINAL
ftr-386	209	3	section 71	LAW
ftr-386	210	1	section 71	LAW
ftr-386	210	2	three	CARDINAL
ftr-386	211	1	alimony30	ORG
ftr-386	211	2	16th	ORDINAL
ftr-386	211	3	section 71	LAW
ftr-386	211	4	378	CARDINAL
ftr-386	211	5	florida	GPE
ftr-386	211	6	31	CARDINAL
ftr-386	213	1	12	CARDINAL
ftr-386	215	1	marjorie kornhauser	PERSON
ftr-386	215	2	25	CARDINAL
ftr-386	215	3	conn	GPE
ftr-386	216	1	l. rev	PERSON
ftr-386	216	2	1 (1992	DATE
ftr-386	217	1	32	CARDINAL
ftr-386	218	1	53	CARDINAL
ftr-386	219	1	33	CARDINAL
ftr-386	220	1	460	CARDINAL
ftr-386	220	2	u.s.	GPE
ftr-386	220	3	88-90	CARDINAL
ftr-386	221	1	34	CARDINAL
ftr-386	222	1	mahana	GPE
ftr-386	222	2	29	CARDINAL
ftr-386	222	3	irc § 71	ORG
ftr-386	222	4	16th	ORDINAL
ftr-386	222	5	gould	PERSON
ftr-386	222	6	gould	PERSON
ftr-386	223	1	hawkins	PERSON
ftr-386	224	1	comm’r	CARDINAL
ftr-386	224	2	6 b.t.a	QUANTITY
ftr-386	224	3	1023	CARDINAL
ftr-386	224	4	1025	DATE
ftr-386	224	5	1927	DATE
ftr-386	224	6	congress	ORG
ftr-386	225	1	35	CARDINAL
ftr-386	226	1	u.s.	GPE
ftr-386	227	1	16th	ORDINAL
ftr-386	228	1	13	CARDINAL
ftr-386	231	1	this31	GPE
ftr-386	231	2	murphy	PERSON
ftr-386	231	3	section 71	LAW
ftr-386	232	1	second	ORDINAL
ftr-386	232	2	gould	PERSON
ftr-386	232	3	the supreme court	ORG
ftr-386	233	1	murphy32	PERSON
ftr-386	233	2	16th	ORDINAL
ftr-386	233	3	third	ORDINAL
ftr-386	233	4	gould	PERSON
ftr-386	233	5	1913	DATE
ftr-386	233	6	16th	ORDINAL
ftr-386	234	1	the late 1930s	DATE
ftr-386	234	2	16th	ORDINAL
ftr-386	236	1	congress	ORG
ftr-386	236	2	the supreme court	ORG
ftr-386	237	1	congress	ORG
ftr-386	238	1	2007	DATE
ftr-386	238	2	murphy	PERSON
ftr-386	238	3	379 36	DATE
ftr-386	239	1	stanton v. baltic mining co.	PERSON
ftr-386	239	2	240	CARDINAL
ftr-386	239	3	103	CARDINAL
ftr-386	239	4	1915	DATE
ftr-386	239	5	penn mutual ins. co.	ORG
ftr-386	240	1	comm’r	CARDINAL
ftr-386	240	2	277	CARDINAL
ftr-386	240	3	16	DATE
ftr-386	240	4	19-20	CARDINAL
ftr-386	241	1	37	DATE
ftr-386	242	1	12	CARDINAL
ftr-386	244	1	31	CARDINAL
ftr-386	245	1	douglas a. kahn	PERSON
ftr-386	245	2	4	CARDINAL
ftr-386	245	3	fla	GPE
ftr-386	246	1	128	CARDINAL
ftr-386	246	2	130	CARDINAL
ftr-386	246	3	1999	DATE
ftr-386	246	4	bruce a. ackerman	PERSON
ftr-386	246	5	99	CARDINAL
ftr-386	247	1	l. rev	PERSON
ftr-386	247	2	1	CARDINAL
ftr-386	247	3	16-18	CARDINAL
ftr-386	247	4	lawrence zelenak	PERSON
ftr-386	247	5	99	CARDINAL
ftr-386	248	1	l. rev	PERSON
ftr-386	248	2	833	CARDINAL
ftr-386	248	3	843	CARDINAL
ftr-386	248	4	1999	DATE
ftr-386	249	1	calvin h. johnson	PERSON
ftr-386	249	2	21	CARDINAL
ftr-386	249	3	295	CARDINAL
ftr-386	250	1	2004	DATE
ftr-386	251	1	jensen	PERSON
ftr-386	251	2	30	CARDINAL
ftr-386	251	3	1086	DATE
ftr-386	251	4	1	CARDINAL
ftr-386	251	5	congress	ORG
ftr-386	251	6	2	CARDINAL
ftr-386	252	1	38	CARDINAL
ftr-386	253	1	macomber	DATE
ftr-386	253	2	252	CARDINAL
ftr-386	253	3	u.s.	GPE
ftr-386	253	4	189	CARDINAL
ftr-386	253	5	1920	DATE
ftr-386	254	1	the supreme court	ORG
ftr-386	254	2	16th	ORDINAL
ftr-386	254	3	217	CARDINAL
ftr-386	255	1	39	CARDINAL
ftr-386	256	1	117	CARDINAL
ftr-386	258	1	16th	ORDINAL
ftr-386	259	1	302	CARDINAL
ftr-386	259	2	u.s.	GPE
ftr-386	259	3	comm’r	CARDINAL
ftr-386	259	4	25	CARDINAL
ftr-386	259	5	299	CARDINAL
ftr-386	259	6	1955	DATE
ftr-386	261	1	91	CARDINAL
ftr-386	262	1	joseph m. dodge	PERSON
ftr-386	262	2	45	CARDINAL
ftr-386	262	3	697	CARDINAL
ftr-386	262	4	1993	DATE
ftr-386	264	1	if36 congress	ORG
ftr-386	265	1	16th	ORDINAL
ftr-386	266	1	section 61(a	LAW
ftr-386	266	2	tax.39 380	CARDINAL
ftr-386	266	3	florida	GPE
ftr-386	267	1	41	CARDINAL
ftr-386	268	1	burk-waggoner	ORG
ftr-386	268	2	269	CARDINAL
ftr-386	268	3	110	CARDINAL
ftr-386	268	4	114	CARDINAL
ftr-386	268	5	1925	DATE
ftr-386	268	6	murphy	PERSON
ftr-386	268	7	460	CARDINAL
ftr-386	268	8	87	DATE
ftr-386	268	9	congress	ORG
ftr-386	268	10	congress	ORG
ftr-386	269	1	congress	ORG
ftr-386	269	2	murphy	PERSON
ftr-386	270	1	42	CARDINAL
ftr-386	271	1	252	CARDINAL
ftr-386	271	2	189	CARDINAL
ftr-386	271	3	1920	DATE
ftr-386	272	1	44	DATE
ftr-386	273	1	206-07	DATE
ftr-386	274	1	congress	ORG
ftr-386	274	2	16th	ORDINAL
ftr-386	274	3	murphy	PERSON
ftr-386	275	1	section 61	LAW
ftr-386	276	1	murphy	PERSON
ftr-386	278	1	murphy	PERSON
ftr-386	278	2	one	CARDINAL
ftr-386	279	1	section 61	LAW
ftr-386	279	2	16th	ORDINAL
ftr-386	280	1	16th	ORDINAL
ftr-386	282	1	one	CARDINAL
ftr-386	282	2	1	CARDINAL
ftr-386	282	3	2	CARDINAL
ftr-386	283	1	murphy	PERSON
ftr-386	284	1	16th	ORDINAL
ftr-386	285	1	a.	PERSON
ftr-386	285	2	murphy	PERSON
ftr-386	285	3	16th	ORDINAL
ftr-386	286	1	1920	DATE
ftr-386	286	2	macomber	DATE
ftr-386	286	3	16th	ORDINAL
ftr-386	286	4	2007	DATE
ftr-386	286	5	murphy	PERSON
ftr-386	286	6	381 45	DATE
ftr-386	287	1	macomber	GPE
ftr-386	287	2	first	ORDINAL
ftr-386	287	3	stratton	ORG
ftr-386	287	4	231	CARDINAL
ftr-386	287	5	399	CARDINAL
ftr-386	287	6	415	CARDINAL
ftr-386	287	7	1913	DATE
ftr-386	287	8	1909	DATE
ftr-386	289	1	417	CARDINAL
ftr-386	289	2	1909	DATE
ftr-386	290	1	1909	DATE
ftr-386	291	1	13	CARDINAL
ftr-386	292	1	doyle v. mitchell bros. co.	PERSON
ftr-386	292	2	247	CARDINAL
ftr-386	292	3	u.s.	GPE
ftr-386	292	4	179	CARDINAL
ftr-386	292	5	185	CARDINAL
ftr-386	292	6	1918	DATE
ftr-386	292	7	1909	DATE
ftr-386	293	1	46	DATE
ftr-386	294	1	one	CARDINAL
ftr-386	294	2	the early 20th century	DATE
ftr-386	295	1	merriam-webster dictionary	PERSON
ftr-386	295	2	sept. 25, 2006	DATE
ftr-386	295	3	1	CARDINAL
ftr-386	295	4	2	CARDINAL
ftr-386	295	5	30,000	MONEY
ftr-386	296	1	webster	PERSON
ftr-386	296	2	sept. 25, 2006	DATE
ftr-386	297	1	1	CARDINAL
ftr-386	298	1	1920	DATE
ftr-386	298	2	31	CARDINAL
ftr-386	298	3	9	CARDINAL
ftr-386	301	1	two	CARDINAL
ftr-386	301	2	1909	DATE
ftr-386	303	1	macomber45	GPE
ftr-386	303	2	1920	DATE
ftr-386	303	3	at least one	CARDINAL
ftr-386	304	1	macomber	DATE
ftr-386	305	1	murphy	PERSON
ftr-386	305	2	macomber	GPE
ftr-386	305	3	the next 25 years	DATE
ftr-386	306	1	382	CARDINAL
ftr-386	306	2	florida	GPE
ftr-386	306	3	47	CARDINAL
ftr-386	307	1	255	CARDINAL
ftr-386	307	2	509	CARDINAL
ftr-386	307	3	519	CARDINAL
ftr-386	307	4	1921	DATE
ftr-386	308	1	48	DATE
ftr-386	309	1	macomber	DATE
ftr-386	309	2	mitchell bros. co.	ORG
ftr-386	309	3	1909	DATE
ftr-386	310	1	49	CARDINAL
ftr-386	311	1	the supreme court	ORG
ftr-386	311	2	2eed82569ddbc79&csvc	CARDINAL
ftr-386	312	1	50	CARDINAL
ftr-386	314	1	e. r. a. seligman	PERSON
ftr-386	314	2	675-704	MONEY
ftr-386	314	3	1911	DATE
ftr-386	314	4	carl c. plehn	PERSON
ftr-386	314	5	14	CARDINAL
ftr-386	316	1	rev	PERSON
ftr-386	316	2	1, 5 (	PERCENT
ftr-386	317	1	51	CARDINAL
ftr-386	318	1	marjorie e. kornhauser	PERSON
ftr-386	319	1	39	CARDINAL
ftr-386	320	1	l. j. 869	PERSON
ftr-386	320	2	1985	DATE
ftr-386	321	1	52	CARDINAL
ftr-386	323	1	3 (1962	DATE
ftr-386	323	2	7b	CARDINAL
ftr-386	323	3	un	ORG
ftr-386	323	4	ann	PERSON
ftr-386	323	5	145	CARDINAL
ftr-386	323	6	1985	DATE
ftr-386	324	1	1921	DATE
ftr-386	324	2	macomber	DATE
ftr-386	325	1	16th	ORDINAL
ftr-386	326	1	1921	DATE
ftr-386	326	2	only eight years after 1913	DATE
ftr-386	326	3	1921	DATE
ftr-386	326	4	1913	DATE
ftr-386	329	1	1913	DATE
ftr-386	330	1	not49	ORG
ftr-386	330	2	1909-1913	DATE
ftr-386	332	1	51	CARDINAL
ftr-386	332	2	second	ORDINAL
ftr-386	332	3	early 20th century	DATE
ftr-386	334	1	two	CARDINAL
ftr-386	335	1	2007	DATE
ftr-386	335	2	murphy	PERSON
ftr-386	335	3	383	CARDINAL
ftr-386	336	1	252	CARDINAL
ftr-386	336	2	u.s.	GPE
ftr-386	336	3	219-20	CARDINAL
ftr-386	336	4	54	DATE
ftr-386	337	1	255	CARDINAL
ftr-386	337	2	u.s.	GPE
ftr-386	337	3	520	CARDINAL
ftr-386	337	4	one	CARDINAL
ftr-386	341	1	55	CARDINAL
ftr-386	342	1	348	CARDINAL
ftr-386	342	2	426	CARDINAL
ftr-386	342	3	1955	DATE
ftr-386	343	1	56	CARDINAL
ftr-386	343	2	glenshaw glass	PERSON
ftr-386	343	3	18	CARDINAL
ftr-386	343	4	860	CARDINAL
ftr-386	343	5	1952	DATE
ftr-386	343	6	non-acq.	ORG
ftr-386	343	7	1953-1	DATE
ftr-386	343	8	william goldman	PERSON
ftr-386	343	9	comm’r	CARDINAL
ftr-386	343	10	19	CARDINAL
ftr-386	343	11	637	CARDINAL
ftr-386	343	12	1953	DATE
ftr-386	343	13	non-acq.	ORG
ftr-386	343	14	1953-1	DATE
ftr-386	343	15	211 f.2d 928	QUANTITY
ftr-386	343	16	3d	CARDINAL
ftr-386	343	17	1954	DATE
ftr-386	344	1	macomber	GPE
ftr-386	344	2	16th	ORDINAL
ftr-386	345	1	indiana	GPE
ftr-386	345	2	florida	GPE
ftr-386	351	1	holmes	PERSON
ftr-386	352	1	1955	DATE
ftr-386	353	1	section 61	LAW
ftr-386	354	1	384	CARDINAL
ftr-386	354	2	florida	GPE
ftr-386	354	3	57	CARDINAL
ftr-386	355	1	348	CARDINAL
ftr-386	355	2	u.s.	GPE
ftr-386	355	3	430-31	DATE
ftr-386	356	1	58	DATE
ftr-386	357	1	348	CARDINAL
ftr-386	357	2	u.s.	GPE
ftr-386	357	3	432	CARDINAL
ftr-386	357	4	59	CARDINAL
ftr-386	357	5	292	CARDINAL
ftr-386	357	6	371	CARDINAL
ftr-386	357	7	379	CARDINAL
ftr-386	357	8	1934	DATE
ftr-386	357	9	united states	GPE
ftr-386	357	10	401	CARDINAL
ftr-386	357	11	118	CARDINAL
ftr-386	357	12	5th	ORDINAL
ftr-386	358	1	60	CARDINAL
ftr-386	359	1	348	CARDINAL
ftr-386	359	2	u.s.	GPE
ftr-386	359	3	431	CARDINAL
ftr-386	359	4	the supreme court	ORG
ftr-386	360	1	the supreme court	ORG
ftr-386	360	2	earlier days	DATE
ftr-386	361	1	that57	WORK_OF_ART
ftr-386	361	2	16th	ORDINAL
ftr-386	362	1	the supreme court	ORG
ftr-386	363	1	glenshaw	PERSON
ftr-386	364	1	murphy	PERSON
ftr-386	364	2	glenshaw glass	PERSON
ftr-386	364	3	bank & trust	ORG
ftr-386	370	1	supreme court	ORG
ftr-386	371	1	section 61 or the	LAW
ftr-386	372	1	glenshaw glass	PERSON
ftr-386	374	1	2007	DATE
ftr-386	374	2	murphy	PERSON
ftr-386	374	3	385 61	DATE
ftr-386	375	1	1	CARDINAL
ftr-386	375	2	2	CARDINAL
ftr-386	375	3	3	CARDINAL
ftr-386	375	4	4	CARDINAL
ftr-386	378	1	murphy	PERSON
ftr-386	378	2	the first decade or so	DATE
ftr-386	382	1	first	ORDINAL
ftr-386	384	1	16th	ORDINAL
ftr-386	385	1	second	ORDINAL
ftr-386	385	2	16th	ORDINAL
ftr-386	386	1	third	ORDINAL
ftr-386	388	1	one	CARDINAL
ftr-386	389	1	congress	ORG
ftr-386	389	2	1918	DATE
ftr-386	389	3	386	CARDINAL
ftr-386	389	4	florida	GPE
ftr-386	389	5	62	CARDINAL
ftr-386	390	1	1918	DATE
ftr-386	393	1	65	CARDINAL
ftr-386	393	2	9	CARDINAL
ftr-386	394	1	murphy	PERSON
ftr-386	395	1	460	CARDINAL
ftr-386	395	2	90	CARDINAL
ftr-386	396	1	sidney ratner	PERSON
ftr-386	396	2	american	NORP
ftr-386	396	3	326-36	CARDINAL
ftr-386	397	1	64	CARDINAL
ftr-386	398	1	460	PRODUCT
ftr-386	398	2	90-91	CARDINAL
ftr-386	400	1	80	CARDINAL
ftr-386	401	1	section 61.62	LAW
ftr-386	403	1	1909-1913	DATE
ftr-386	404	1	murphy	PERSON
ftr-386	405	1	1913	DATE
ftr-386	405	2	1	CARDINAL
ftr-386	405	3	1913	DATE
ftr-386	405	4	2	CARDINAL
ftr-386	406	1	murphy	PERSON
ftr-386	406	2	to63	GPE
ftr-386	409	1	1913	DATE
ftr-386	409	2	only one percent	PERCENT
ftr-386	410	1	the united states	GPE
ftr-386	410	2	1917	DATE
ftr-386	411	1	1913	DATE
ftr-386	411	2	congress	ORG
ftr-386	412	1	1913	DATE
ftr-386	412	2	2007	DATE
ftr-386	412	3	murphy	PERSON
ftr-386	412	4	387 66	DATE
ftr-386	413	1	j. mikva & eric lane	ORG
ftr-386	413	2	2741	CARDINAL
ftr-386	413	3	50-54 (	PERCENT
ftr-386	413	4	1997	DATE
ftr-386	415	1	67	CARDINAL
ftr-386	416	1	460	PRODUCT
ftr-386	416	2	90	CARDINAL
ftr-386	416	3	congress	ORG
ftr-386	417	1	antonin scalia	PERSON
ftr-386	417	2	57	CARDINAL
ftr-386	418	1	l. rev	PERSON
ftr-386	418	2	849	CARDINAL
ftr-386	418	3	862	CARDINAL
ftr-386	418	4	1989	DATE
ftr-386	419	1	68	CARDINAL
ftr-386	420	1	murphy	PERSON
ftr-386	420	2	460	CARDINAL
ftr-386	420	3	90	CARDINAL
ftr-386	420	4	macomber	DATE
ftr-386	420	5	252	CARDINAL
ftr-386	420	6	u.s.	GPE
ftr-386	420	7	202	CARDINAL
ftr-386	420	8	1913	DATE
ftr-386	420	9	16th	ORDINAL
ftr-386	421	1	congress	ORG
ftr-386	421	2	treasury	ORG
ftr-386	422	1	the supreme court’s	ORG
ftr-386	422	2	1913	DATE
ftr-386	422	3	gould	GPE
ftr-386	422	4	27	CARDINAL
ftr-386	422	5	the later (1942	DATE
ftr-386	422	6	irc § 71	ORG
ftr-386	422	7	29	CARDINAL
ftr-386	423	1	69	CARDINAL
ftr-386	424	1	272	CARDINAL
ftr-386	425	1	52	DATE
ftr-386	425	2	175	CARDINAL
ftr-386	425	3	1926	DATE
ftr-386	425	4	years	DATE
ftr-386	426	1	murphy	PERSON
ftr-386	427	1	1918	DATE
ftr-386	427	2	section 104(a)(2	LAW
ftr-386	429	1	16th	ORDINAL
ftr-386	429	2	murphy	PERSON
ftr-386	429	3	the early 21st century	DATE
ftr-386	430	1	murphy	PERSON
ftr-386	430	2	myers v. united states	ORG
ftr-386	430	3	senate	ORG
ftr-386	430	4	1787	DATE
ftr-386	431	1	1876	DATE
ftr-386	431	2	congress	ORG
ftr-386	431	3	senate	ORG
ftr-386	432	1	myers	ORG
ftr-386	432	2	388	CARDINAL
ftr-386	432	3	florida	GPE
ftr-386	432	4	70	CARDINAL
ftr-386	433	1	congress	ORG
ftr-386	433	2	republican	NORP
ftr-386	433	3	congress	ORG
ftr-386	433	4	andrew johnson	PERSON
ftr-386	434	1	71	DATE
ftr-386	435	1	one	CARDINAL
ftr-386	435	2	myers	ORG
ftr-386	436	1	stuart v. laird	PERSON
ftr-386	436	2	1	CARDINAL
ftr-386	436	3	5	CARDINAL
ftr-386	436	4	u.s.	GPE
ftr-386	436	5	299	CARDINAL
ftr-386	436	6	309	CARDINAL
ftr-386	436	7	1803	DATE
ftr-386	436	8	martin v. hunter	PERSON
ftr-386	436	9	1	CARDINAL
ftr-386	437	1	14	CARDINAL
ftr-386	437	2	u.s.	GPE
ftr-386	438	1	304	CARDINAL
ftr-386	438	2	351	CARDINAL
ftr-386	438	3	supreme court	ORG
ftr-386	438	4	1789	DATE
ftr-386	439	1	cohens v. virginia	PERSON
ftr-386	439	2	6	CARDINAL
ftr-386	440	1	19	CARDINAL
ftr-386	440	2	u.s.	GPE
ftr-386	440	3	264	CARDINAL
ftr-386	440	4	420	CARDINAL
ftr-386	440	5	marshall, c.j.	ORG
ftr-386	440	6	cooley v. board	ORG
ftr-386	440	7	12	CARDINAL
ftr-386	441	1	53	CARDINAL
ftr-386	441	2	u.s.	GPE
ftr-386	442	1	299	CARDINAL
ftr-386	442	2	320	CARDINAL
ftr-386	442	3	1852	DATE
ftr-386	443	1	ames	GPE
ftr-386	443	2	kansas	GPE
ftr-386	443	3	111	CARDINAL
ftr-386	443	4	u.s.	GPE
ftr-386	443	5	449	CARDINAL
ftr-386	443	6	1884	DATE
ftr-386	443	7	congress	ORG
ftr-386	443	8	laura	PERSON
ftr-386	443	9	114	CARDINAL
ftr-386	443	10	1885	DATE
ftr-386	443	11	treasury	ORG
ftr-386	443	12	wisconsin v. pelican ins. co.	ORG
ftr-386	443	13	127	CARDINAL
ftr-386	443	14	u.s.	GPE
ftr-386	443	15	265	CARDINAL
ftr-386	443	16	supreme court	ORG
ftr-386	443	17	mcpherson v. blacker	PERSON
ftr-386	443	18	146	CARDINAL
ftr-386	443	19	u.s. 1 (	GPE
ftr-386	443	20	1892	DATE
ftr-386	444	1	2	CARDINAL
ftr-386	444	2	knowlton v. moore	PERSON
ftr-386	444	3	178	CARDINAL
ftr-386	444	4	41	CARDINAL
ftr-386	444	5	56-57	PERCENT
ftr-386	444	6	congress	ORG
ftr-386	444	7	267	CARDINAL
ftr-386	445	1	sarony	ORG
ftr-386	445	2	111	CARDINAL
ftr-386	445	3	u.s. 53	GPE
ftr-386	445	4	57	DATE
ftr-386	445	5	1884	DATE
ftr-386	445	6	congress	ORG
ftr-386	446	1	72	CARDINAL
ftr-386	447	1	taft	PERSON
ftr-386	447	2	1909	DATE
ftr-386	447	3	16th	ORDINAL
ftr-386	447	4	myers	GPE
ftr-386	449	1	1789	DATE
ftr-386	449	2	up to 1866.70	CARDINAL
ftr-386	449	3	myers	ORG
ftr-386	449	4	murphy	ORG
ftr-386	450	1	myers	ORG
ftr-386	450	2	two	CARDINAL
ftr-386	450	3	murphy	PERSON
ftr-386	451	1	1789	DATE
ftr-386	451	2	myers	GPE
ftr-386	451	3	1787	DATE
ftr-386	451	4	one year	DATE
ftr-386	451	5	the same year	DATE
ftr-386	451	6	several decades	DATE
ftr-386	452	1	1918	DATE
ftr-386	452	2	murphy followed71	ORG
ftr-386	452	3	16th	ORDINAL
ftr-386	452	4	1909	DATE
ftr-386	452	5	nine years	DATE
ftr-386	452	6	the white house	ORG
ftr-386	452	7	congress	ORG
ftr-386	452	8	2007	DATE
ftr-386	452	9	murphy	PERSON
ftr-386	452	10	389 73	DATE
ftr-386	453	1	60	CARDINAL
ftr-386	454	1	74	CARDINAL
ftr-386	455	1	181	CARDINAL
ftr-386	456	1	75	CARDINAL
ftr-386	457	1	23	CARDINAL
ftr-386	458	1	76	DATE
ftr-386	459	1	first	ORDINAL
ftr-386	459	2	supreme court	ORG
ftr-386	459	3	gould	PERSON
ftr-386	459	4	27	CARDINAL
ftr-386	459	5	section 61	LAW
ftr-386	460	1	glenshaw glass	PERSON
ftr-386	460	2	348	CARDINAL
ftr-386	460	3	426	CARDINAL
ftr-386	460	4	1955	DATE
ftr-386	461	1	gould	PERSON
ftr-386	462	1	1938	DATE
ftr-386	462	2	white v. united states	ORG
ftr-386	462	3	305	CARDINAL
ftr-386	462	4	sensitive73	LOC
ftr-386	463	1	murphy	PERSON
ftr-386	464	1	murphy	PERSON
ftr-386	467	1	congress	ORG
ftr-386	469	1	congress	ORG
ftr-386	471	1	republican	NORP
ftr-386	475	1	390	CARDINAL
ftr-386	475	2	florida	GPE
ftr-386	475	3	281	CARDINAL
ftr-386	475	4	292	CARDINAL
ftr-386	475	5	1938	DATE
ftr-386	475	6	1	CARDINAL
ftr-386	475	7	26	CARDINAL
ftr-386	475	8	2	CARDINAL
ftr-386	475	9	chickasaw nation	ORG
ftr-386	475	10	v. united states	GPE
ftr-386	475	11	534	CARDINAL
ftr-386	475	12	u.s.	GPE
ftr-386	475	13	515	CARDINAL
ftr-386	475	14	u.s. 323 (1995	DATE
ftr-386	476	1	77	CARDINAL
ftr-386	477	1	1921	DATE
ftr-386	478	1	47-50	CARDINAL
ftr-386	479	1	1940	DATE
ftr-386	480	1	309	CARDINAL
ftr-386	480	2	461	CARDINAL
ftr-386	480	3	1940	DATE
ftr-386	480	4	v. horst	PERSON
ftr-386	480	5	311	CARDINAL
ftr-386	480	6	112	CARDINAL
ftr-386	480	7	1940	DATE
ftr-386	481	1	comm’r	CARDINAL
ftr-386	481	2	499	CARDINAL
ftr-386	481	3	554	CARDINAL
ftr-386	481	4	559	CARDINAL
ftr-386	481	5	1991	DATE
ftr-386	483	1	jack m. balkin	PERSON
ftr-386	483	2	aug. 28, 2006	DATE
ftr-386	484	1	yale	ORG
ftr-386	484	2	119	CARDINAL
ftr-386	484	3	ssrn	PERSON
ftr-386	485	1	balkin	PERSON
ftr-386	485	2	1	CARDINAL
ftr-386	485	3	2	CARDINAL
ftr-386	485	4	3	CARDINAL
ftr-386	486	1	first	ORDINAL
ftr-386	486	2	two	CARDINAL
ftr-386	487	1	79	CARDINAL
ftr-386	488	1	2007	DATE
ftr-386	488	2	prior years	DATE
ftr-386	491	1	80	CARDINAL
ftr-386	493	1	76	CARDINAL
ftr-386	495	1	section 61	LAW
ftr-386	498	1	one	CARDINAL
ftr-386	498	2	2007	DATE
ftr-386	498	3	murphy	PERSON
ftr-386	498	4	391 81	CARDINAL
ftr-386	499	1	16th	ORDINAL
ftr-386	500	1	82	CARDINAL
ftr-386	500	2	1	CARDINAL
ftr-386	500	3	2	CARDINAL
ftr-386	500	4	3	CARDINAL
ftr-386	500	5	4	CARDINAL
ftr-386	500	6	5	CARDINAL
ftr-386	500	7	6	CARDINAL
ftr-386	501	1	richard goode	PERSON
ftr-386	501	2	joseph pechman	PERSON
ftr-386	501	3	1-30	PERCENT
ftr-386	501	4	1977	DATE
ftr-386	501	5	49	CARDINAL
ftr-386	502	1	83	CARDINAL
ftr-386	503	1	1	CARDINAL
ftr-386	503	2	2	CARDINAL
ftr-386	503	3	3	CARDINAL
ftr-386	503	4	4	CARDINAL
ftr-386	504	1	84	CARDINAL
ftr-386	506	1	41	CARDINAL
ftr-386	508	1	glenshaw glass	PERSON
ftr-386	508	2	348	CARDINAL
ftr-386	508	3	426	CARDINAL
ftr-386	508	4	1955	DATE
ftr-386	510	1	motivated.81	ORG
ftr-386	510	2	1909	DATE
ftr-386	511	1	for82	ORG
ftr-386	513	1	around 1918	DATE
ftr-386	513	2	in84	ORG
ftr-386	514	1	392	CARDINAL
ftr-386	514	2	florida	GPE
ftr-386	514	3	85	CARDINAL
ftr-386	515	1	joseph m. dodge	PERSON
ftr-386	515	2	glenshaw	PERSON
ftr-386	515	3	chapter 1	LAW
ftr-386	515	4	paul caron ed.	PERSON
ftr-386	516	1	2002	DATE
ftr-386	517	1	86	CARDINAL
ftr-386	518	1	82	CARDINAL
ftr-386	518	2	87	CARDINAL
ftr-386	519	1	united states	GPE
ftr-386	519	2	burke	PERSON
ftr-386	519	3	504	CARDINAL
ftr-386	519	4	u.s. 229	DATE
ftr-386	519	5	233	CARDINAL
ftr-386	519	6	1992	DATE
ftr-386	520	1	supreme court	ORG
ftr-386	520	2	glenshaw glass	PERSON
ftr-386	521	1	543	CARDINAL
ftr-386	521	2	426	CARDINAL
ftr-386	521	3	433	CARDINAL
ftr-386	521	4	2005	DATE
ftr-386	522	1	88	CARDINAL
ftr-386	524	1	68	DATE
ftr-386	524	2	183	CARDINAL
ftr-386	524	3	264	CARDINAL
ftr-386	524	4	265	CARDINAL
ftr-386	524	5	266	CARDINAL
ftr-386	524	6	267	CARDINAL
ftr-386	524	7	269	CARDINAL
ftr-386	524	8	271	CARDINAL
ftr-386	524	9	274	CARDINAL
ftr-386	524	10	275	CARDINAL
ftr-386	524	11	280a	ORG
ftr-386	524	12	280e	ORG
ftr-386	524	13	280	CARDINAL
ftr-386	524	14	g. iii	PERSON
ftr-386	526	1	16th	ORDINAL
ftr-386	526	2	1	CARDINAL
ftr-386	526	3	2	CARDINAL
ftr-386	527	1	supreme court85	ORG
ftr-386	527	2	16th	ORDINAL
ftr-386	527	3	glenshaw glass	PERSON
ftr-386	528	1	glenshaw	PERSON
ftr-386	529	1	murphy	PERSON
ftr-386	529	2	two	CARDINAL
ftr-386	529	3	1	CARDINAL
ftr-386	529	4	2	CARDINAL
ftr-386	529	5	nonincome	ORG
ftr-386	531	1	murphy	PERSON
ftr-386	531	2	1	CARDINAL
ftr-386	531	3	2	CARDINAL
ftr-386	531	4	3	CARDINAL
ftr-386	533	1	1	CARDINAL
ftr-386	533	2	16th	ORDINAL
ftr-386	534	1	with88	ORG
ftr-386	535	1	16 amendment	QUANTITY
ftr-386	535	2	2007	DATE
ftr-386	535	3	murphy	PERSON
ftr-386	535	4	393 89	DATE
ftr-386	536	1	7,000	MONEY
ftr-386	536	2	10,000	MONEY
ftr-386	537	1	7,000	MONEY
ftr-386	537	2	10,000	MONEY
ftr-386	538	1	90	CARDINAL
ftr-386	539	1	irc §§ 1011,	ORG
ftr-386	539	2	1012	CARDINAL
ftr-386	540	1	91	CARDINAL
ftr-386	541	1	pacific insurance co.	ORG
ftr-386	541	2	74	CARDINAL
ftr-386	541	3	433	CARDINAL
ftr-386	541	4	1869	DATE
ftr-386	541	5	veazie bank	ORG
ftr-386	541	6	v. fenno	PERSON
ftr-386	541	7	75	CARDINAL
ftr-386	541	8	533	CARDINAL
ftr-386	541	9	1969	DATE
ftr-386	541	10	173	CARDINAL
ftr-386	541	11	509	CARDINAL
ftr-386	541	12	1898	DATE
ftr-386	541	13	spreckels sugar refining co.	ORG
ftr-386	541	14	mcclain	PERSON
ftr-386	541	15	192	CARDINAL
ftr-386	541	16	397	CARDINAL
ftr-386	541	17	1904	DATE
ftr-386	541	18	tracy co.	ORG
ftr-386	541	19	220	CARDINAL
ftr-386	541	20	107	CARDINAL
ftr-386	541	21	1911	DATE
ftr-386	542	1	92	CARDINAL
ftr-386	543	1	gould v. gould	PERSON
ftr-386	543	2	27	CARDINAL
ftr-386	547	1	16th	ORDINAL
ftr-386	548	1	16th	ORDINAL
ftr-386	549	1	murphy	PERSON
ftr-386	549	2	where91	ORG
ftr-386	549	3	16th	ORDINAL
ftr-386	550	1	16th	ORDINAL
ftr-386	554	1	congress	ORG
ftr-386	556	1	394	CARDINAL
ftr-386	556	2	florida	GPE
ftr-386	556	3	93	CARDINAL
ftr-386	557	1	pacific railroad co.	ORG
ftr-386	557	2	240	CARDINAL
ftr-386	557	3	u.s.	GPE
ftr-386	557	4	1	CARDINAL
ftr-386	557	5	13-19	CARDINAL
ftr-386	557	6	16th	ORDINAL
ftr-386	559	1	94	CARDINAL
ftr-386	560	1	12	CARDINAL
ftr-386	561	1	95	CARDINAL
ftr-386	562	1	157	CARDINAL
ftr-386	562	2	u.s.	GPE
ftr-386	562	3	579	CARDINAL
ftr-386	563	1	96	CARDINAL
ftr-386	564	1	pacific railroad co.	ORG
ftr-386	564	2	240	CARDINAL
ftr-386	564	3	u.s.	GPE
ftr-386	564	4	1	CARDINAL
ftr-386	564	5	12	DATE
ftr-386	564	6	17	CARDINAL
ftr-386	564	7	24	DATE
ftr-386	564	8	stanton v. baltic mining co.	PERSON
ftr-386	564	9	240	CARDINAL
ftr-386	564	10	103	CARDINAL
ftr-386	564	11	112	CARDINAL
ftr-386	565	1	16th	ORDINAL
ftr-386	566	1	16th	ORDINAL
ftr-386	566	2	as94	ORG
ftr-386	569	1	16th	ORDINAL
ftr-386	569	2	apportionment95	GPE
ftr-386	571	1	16th	ORDINAL
ftr-386	572	1	16th	ORDINAL
ftr-386	572	2	16th	ORDINAL
ftr-386	572	3	1913	DATE
ftr-386	573	1	16th	ORDINAL
ftr-386	577	1	the supreme court	ORG
ftr-386	577	2	16th	ORDINAL
ftr-386	577	3	power.96	GPE
ftr-386	577	4	2007	DATE
ftr-386	577	5	murphy	PERSON
ftr-386	577	6	395 97	DATE
ftr-386	578	1	v. sullivan	PERSON
ftr-386	578	2	356	CARDINAL
ftr-386	578	3	u.s. 27	DATE
ftr-386	578	4	28	DATE
ftr-386	578	5	1958	DATE
ftr-386	578	6	29	CARDINAL
ftr-386	578	7	congress	ORG
ftr-386	578	8	burnet v. thompson oil & gas co.	ORG
ftr-386	578	9	283	CARDINAL
ftr-386	578	10	301	CARDINAL
ftr-386	578	11	1931	DATE
ftr-386	578	12	stanton v. baltic mining co.	PERSON
ftr-386	578	13	240	CARDINAL
ftr-386	578	14	103	CARDINAL
ftr-386	578	15	112	CARDINAL
ftr-386	579	1	98	CARDINAL
ftr-386	580	1	165	CARDINAL
ftr-386	580	2	167	CARDINAL
ftr-386	580	3	168	CARDINAL
ftr-386	580	4	179	CARDINAL
ftr-386	580	5	612	CARDINAL
ftr-386	581	1	99	CARDINAL
ftr-386	582	1	doyle v. mitchell bros. co.	PERSON
ftr-386	582	2	247	CARDINAL
ftr-386	582	3	u.s. 179	GPE
ftr-386	582	4	188	CARDINAL
ftr-386	582	5	1918	DATE
ftr-386	583	1	100	CARDINAL
ftr-386	584	1	congress	ORG
ftr-386	586	1	13,000	MONEY
ftr-386	586	2	10,000	MONEY
ftr-386	586	3	10,000	MONEY
ftr-386	586	4	3,000	MONEY
ftr-386	587	1	13,000	MONEY
ftr-386	588	1	13,000	MONEY
ftr-386	589	1	congress	ORG
ftr-386	589	2	13,000	MONEY
ftr-386	589	3	congress	ORG
ftr-386	589	4	16th	ORDINAL
ftr-386	591	1	16th	ORDINAL
ftr-386	593	1	no97	PRODUCT
ftr-386	595	1	is98 congress	PRODUCT
ftr-386	596	1	congress	ORG
ftr-386	596	2	congress	ORG
ftr-386	596	3	396	CARDINAL
ftr-386	596	4	florida	GPE
ftr-386	598	1	101	CARDINAL
ftr-386	600	1	102	CARDINAL
ftr-386	601	1	virginia hotel corp.	ORG
ftr-386	602	1	319	CARDINAL
ftr-386	602	2	523	CARDINAL
ftr-386	602	3	1943	DATE
ftr-386	603	1	a year	DATE
ftr-386	604	1	congress	ORG
ftr-386	605	1	1016(a)(2	CARDINAL
ftr-386	606	1	103	CARDINAL
ftr-386	607	1	burnet v. sanford & brooks co.	ORG
ftr-386	607	2	282	CARDINAL
ftr-386	607	3	359	CARDINAL
ftr-386	607	4	364	CARDINAL
ftr-386	607	5	congress	ORG
ftr-386	607	6	annual	DATE
ftr-386	607	7	burnet v. thompson oil & gas co.	ORG
ftr-386	607	8	283	CARDINAL
ftr-386	607	9	301	CARDINAL
ftr-386	607	10	307	CARDINAL
ftr-386	607	11	later years	DATE
ftr-386	608	1	104	CARDINAL
ftr-386	608	2	3	CARDINAL
ftr-386	609	1	105	CARDINAL
ftr-386	610	1	113	CARDINAL
ftr-386	611	1	106	CARDINAL
ftr-386	612	1	irc §§ 471 & 472	ORG
ftr-386	612	2	453	CARDINAL
ftr-386	612	3	1001	DATE
ftr-386	612	4	72	DATE
ftr-386	612	5	316	CARDINAL
ftr-386	612	6	461	CARDINAL
ftr-386	612	7	483, 12721278	DATE
ftr-386	612	8	7872	DATE
ftr-386	615	1	the supreme court	ORG
ftr-386	615	2	congress	ORG
ftr-386	615	3	enact101	ORG
ftr-386	616	1	the102	CARDINAL
ftr-386	617	1	congress	ORG
ftr-386	617	2	annual	DATE
ftr-386	617	3	may.103	DATE
ftr-386	618	1	16th	ORDINAL
ftr-386	619	1	two	CARDINAL
ftr-386	620	1	first	ORDINAL
ftr-386	621	1	second	ORDINAL
ftr-386	623	1	2007	DATE
ftr-386	623	2	murphy	PERSON
ftr-386	623	3	397 107	CARDINAL
ftr-386	623	4	164(a	CARDINAL
ftr-386	623	5	173	CARDINAL
ftr-386	623	6	174	CARDINAL
ftr-386	623	7	175	CARDINAL
ftr-386	623	8	179	CARDINAL
ftr-386	623	9	180	CARDINAL
ftr-386	623	10	213	CARDINAL
ftr-386	623	11	217	CARDINAL
ftr-386	623	12	219	CARDINAL
ftr-386	624	1	1.162-6	CARDINAL
ftr-386	624	2	108	CARDINAL
ftr-386	626	1	1.212-1(k	CARDINAL
ftr-386	626	2	1.263(a)-2	DATE
ftr-386	626	3	-4	PERSON
ftr-386	628	1	77	CARDINAL
ftr-386	628	2	354	CARDINAL
ftr-386	628	3	19772	DATE
ftr-386	630	1	83	CARDINAL
ftr-386	630	2	2	CARDINAL
ftr-386	630	3	51	CARDINAL
ftr-386	632	1	2001-4, 2001-1	DATE
ftr-386	632	2	295	CARDINAL
ftr-386	634	1	172	CARDINAL
ftr-386	634	2	465	CARDINAL
ftr-386	634	3	467	CARDINAL
ftr-386	636	1	109	CARDINAL
ftr-386	636	2	95	CARDINAL
ftr-386	639	1	1.61-3(a	CARDINAL
ftr-386	641	1	77	CARDINAL
ftr-386	641	2	1977-2	DATE
ftr-386	641	3	58	DATE
ftr-386	642	1	110	CARDINAL
ftr-386	643	1	nicholas kaldor	PERSON
ftr-386	643	2	3d	CARDINAL
ftr-386	643	3	1955	DATE
ftr-386	644	1	111	CARDINAL
ftr-386	645	1	jensen	PERSON
ftr-386	645	2	30	CARDINAL
ftr-386	646	1	1	CARDINAL
ftr-386	646	2	12	CARDINAL
ftr-386	646	3	2	CARDINAL
ftr-386	647	1	jensen	PERSON
ftr-386	653	1	congress	ORG
ftr-386	657	1	398	CARDINAL
ftr-386	657	2	florida	GPE
ftr-386	657	3	112	CARDINAL
ftr-386	660	1	105	CARDINAL
ftr-386	660	2	113	CARDINAL
ftr-386	661	1	16th	ORDINAL
ftr-386	663	1	114	CARDINAL
ftr-386	664	1	the sanford & brooks co.	ORG
ftr-386	664	2	130	CARDINAL
ftr-386	665	1	stanton v. baltic mining co.	PERSON
ftr-386	665	2	240	CARDINAL
ftr-386	665	3	103	CARDINAL
ftr-386	665	4	congress	ORG
ftr-386	665	5	von baumbach v. sargent land co.	PERSON
ftr-386	665	6	242	CARDINAL
ftr-386	665	7	u.s.	GPE
ftr-386	665	8	503	CARDINAL
ftr-386	665	9	524	CARDINAL
ftr-386	665	10	1917	DATE
ftr-386	665	11	congress	ORG
ftr-386	666	1	115	CARDINAL
ftr-386	667	1	joseph m. dodge	PERSON
ftr-386	668	1	20-21	CARDINAL
ftr-386	669	1	116	CARDINAL
ftr-386	671	1	117	CARDINAL
ftr-386	672	1	irc §§ 183(b	ORG
ftr-386	672	2	280a(c)(5	CARDINAL
ftr-386	679	1	a prior-year’s	DATE
ftr-386	680	1	the supreme court	ORG
ftr-386	680	2	congress	ORG
ftr-386	681	1	capital recovery,115 business	ORG
ftr-386	683	1	congress	ORG
ftr-386	686	1	2007	DATE
ftr-386	686	2	murphy	PERSON
ftr-386	686	3	399	CARDINAL
ftr-386	686	4	the current year	DATE
ftr-386	687	1	118	CARDINAL
ftr-386	687	2	higgins	PERSON
ftr-386	687	3	312	CARDINAL
ftr-386	687	4	212	CARDINAL
ftr-386	688	1	119	CARDINAL
ftr-386	688	2	95	CARDINAL
ftr-386	689	1	120	CARDINAL
ftr-386	690	1	153	CARDINAL
ftr-386	690	2	121	CARDINAL
ftr-386	691	1	irc § 1001(a	ORG
ftr-386	692	1	122	CARDINAL
ftr-386	695	1	471	CARDINAL
ftr-386	696	1	123	CARDINAL
ftr-386	697	1	62	CARDINAL
ftr-386	698	1	62	CARDINAL
ftr-386	700	1	the supreme court	ORG
ftr-386	700	2	congress	ORG
ftr-386	702	1	murphy	PERSON
ftr-386	702	2	supreme court	ORG
ftr-386	704	1	irs	ORG
ftr-386	706	1	400	CARDINAL
ftr-386	706	2	florida	GPE
ftr-386	706	3	124	CARDINAL
ftr-386	707	1	271	CARDINAL
ftr-386	707	2	170	CARDINAL
ftr-386	707	3	1926	DATE
ftr-386	708	1	125	CARDINAL
ftr-386	708	2	r. co.	ORG
ftr-386	709	1	comm’r	CARDINAL
ftr-386	709	2	284	CARDINAL
ftr-386	709	3	552	CARDINAL
ftr-386	709	4	556	CARDINAL
ftr-386	709	5	1932	DATE
ftr-386	709	6	vukasovitch v. comm’r	PERSON
ftr-386	709	7	790	CARDINAL
ftr-386	709	8	9th	ORDINAL
ftr-386	709	9	1986	DATE
ftr-386	709	10	kerbaugh	GPE
ftr-386	709	11	newman	ORG
ftr-386	709	12	934	CARDINAL
ftr-386	709	13	426	CARDINAL
ftr-386	709	14	431	CARDINAL
ftr-386	709	15	cir.1991	ORG
ftr-386	709	16	kerbaugh	GPE
ftr-386	711	1	92-99	CARDINAL
ftr-386	711	2	1992	DATE
ftr-386	711	3	2 c.b	QUANTITY
ftr-386	712	1	kerbaugh	GPE
ftr-386	713	1	united states	GPE
ftr-386	713	2	kirby lumber co.	ORG
ftr-386	713	3	284	CARDINAL
ftr-386	713	4	1 (1931	DATE
ftr-386	714	1	american chicle co.	ORG
ftr-386	714	2	291	CARDINAL
ftr-386	714	3	426	CARDINAL
ftr-386	714	4	1934	DATE
ftr-386	714	5	kirby lumber	ORG
ftr-386	715	1	the sanford & brooks case	ORG
ftr-386	715	2	101	CARDINAL
ftr-386	715	3	annual	DATE
ftr-386	716	1	126	CARDINAL
ftr-386	717	1	gershkowitz	PERSON
ftr-386	717	2	88	CARDINAL
ftr-386	717	3	984	CARDINAL
ftr-386	717	4	1987	DATE
ftr-386	719	1	91-31	DATE
ftr-386	721	1	90-16	CARDINAL
ftr-386	721	2	12	CARDINAL
ftr-386	722	1	deborah a. geier	PERSON
ftr-386	722	2	1	CARDINAL
ftr-386	722	3	fla	GPE
ftr-386	723	1	115	CARDINAL
ftr-386	723	2	1992	DATE
ftr-386	723	3	theodore p. seto	PERSON
ftr-386	723	4	51	CARDINAL
ftr-386	723	5	199	CARDINAL
ftr-386	723	6	1997	DATE
ftr-386	729	1	bowers v. kerbaugh empire co.	ORG
ftr-386	729	2	the supreme court	ORG
ftr-386	733	1	2007	DATE
ftr-386	733	2	murphy	PERSON
ftr-386	737	1	128	CARDINAL
ftr-386	738	1	1	CARDINAL
ftr-386	738	2	2	CARDINAL
ftr-386	738	3	3	CARDINAL
ftr-386	738	4	1	CARDINAL
ftr-386	738	5	2	CARDINAL
ftr-386	739	1	129	CARDINAL
ftr-386	740	1	481	CARDINAL
ftr-386	740	2	368	CARDINAL
ftr-386	740	3	1987	DATE
ftr-386	741	1	130	CARDINAL
ftr-386	742	1	four	CARDINAL
ftr-386	743	1	one	CARDINAL
ftr-386	744	1	four	CARDINAL
ftr-386	744	2	congress	ORG
ftr-386	745	1	481	CARDINAL
ftr-386	745	2	u.s.	GPE
ftr-386	745	3	384	CARDINAL
ftr-386	745	4	389	CARDINAL
ftr-386	747	1	131	CARDINAL
ftr-386	748	1	481	CARDINAL
ftr-386	748	2	u.s.	GPE
ftr-386	748	3	374	CARDINAL
ftr-386	750	1	the supreme court	ORG
ftr-386	750	2	1987	DATE
ftr-386	750	3	luckhard v. reed	PERSON
ftr-386	751	1	the129	GPE
ftr-386	753	1	the supreme court	ORG
ftr-386	753	2	131	CARDINAL
ftr-386	753	3	virginia	GPE
ftr-386	754	1	first	ORDINAL
ftr-386	756	1	e. g.	PERSON
ftr-386	756	2	webster	PERSON
ftr-386	756	3	third	ORDINAL
ftr-386	756	4	1976	DATE
ftr-386	756	5	v. macomber	PERSON
ftr-386	758	1	e. g.	PERSON
ftr-386	760	1	2	CARDINAL
ftr-386	760	2	402	CARDINAL
ftr-386	760	3	florida	GPE
ftr-386	760	4	132	CARDINAL
ftr-386	760	5	282	CARDINAL
ftr-386	760	6	359	CARDINAL
ftr-386	761	1	133	CARDINAL
ftr-386	765	1	e. g.	PERSON
ftr-386	765	2	5	CARDINAL
ftr-386	765	3	oxford	NORP
ftr-386	765	4	1933	DATE
ftr-386	765	5	42	CARDINAL
ftr-386	765	6	c. j. s.	PERSON
ftr-386	765	7	529	CARDINAL
ftr-386	766	1	v. turner	PERSON
ftr-386	766	2	470	CARDINAL
ftr-386	766	3	184	CARDINAL
ftr-386	766	4	1985	DATE
ftr-386	767	1	virginia	GPE
ftr-386	768	1	16th	ORDINAL
ftr-386	768	2	one	CARDINAL
ftr-386	769	1	the supreme court	ORG
ftr-386	769	2	congress	ORG
ftr-386	770	1	burnet v. sanford & brooks co.	ORG
ftr-386	770	2	early years	DATE
ftr-386	770	3	later years	DATE
ftr-386	771	1	early-year	DATE
ftr-386	771	2	later years	DATE
ftr-386	772	1	congress	ORG
ftr-386	772	2	year	DATE
ftr-386	773	1	congress	ORG
ftr-386	775	1	16th	ORDINAL
ftr-386	776	1	2007	DATE
ftr-386	776	2	murphy	PERSON
ftr-386	776	3	403	CARDINAL
ftr-386	776	4	231	CARDINAL
ftr-386	776	5	1913	DATE
ftr-386	777	1	135	CARDINAL
ftr-386	778	1	13	CARDINAL
ftr-386	778	2	136	CARDINAL
ftr-386	779	1	231	CARDINAL
ftr-386	779	2	u.s.	GPE
ftr-386	779	3	414	CARDINAL
ftr-386	780	1	137	CARDINAL
ftr-386	781	1	zero	CARDINAL
ftr-386	782	1	138	CARDINAL
ftr-386	782	2	231	CARDINAL
ftr-386	782	3	u.s.	GPE
ftr-386	782	4	422-23	CARDINAL
ftr-386	782	5	139	CARDINAL
ftr-386	783	1	von baumbach v. sargent land co.	PERSON
ftr-386	783	2	242	CARDINAL
ftr-386	783	3	u.s.	GPE
ftr-386	783	4	503	CARDINAL
ftr-386	783	5	524	CARDINAL
ftr-386	783	6	1917	DATE
ftr-386	783	7	congress	ORG
ftr-386	784	1	congress	ORG
ftr-386	785	1	140	CARDINAL
ftr-386	785	2	august 5, 1909	DATE
ftr-386	785	3	38	DATE
ftr-386	785	4	36	CARDINAL
ftr-386	786	1	11	CARDINAL
ftr-386	787	1	congress	ORG
ftr-386	788	1	the supreme court authority	ORG
ftr-386	789	1	first	ORDINAL
ftr-386	789	2	stratton	PERSON
ftr-386	789	3	october, 1913	DATE
ftr-386	789	4	1909	DATE
ftr-386	789	5	16th	ORDINAL
ftr-386	790	1	and135	ORG
ftr-386	791	1	stratton	ORG
ftr-386	795	1	16th	ORDINAL
ftr-386	796	1	doyle v. mitchell bros. co.	PERSON
ftr-386	796	2	247	CARDINAL
ftr-386	796	3	u.s.	GPE
ftr-386	796	4	179	CARDINAL
ftr-386	796	5	1909	DATE
ftr-386	798	1	1903	DATE
ftr-386	798	2	december 31, 1908	DATE
ftr-386	798	3	the day	DATE
ftr-386	799	1	404	CARDINAL
ftr-386	799	2	florida	GPE
ftr-386	799	3	141	CARDINAL
ftr-386	800	1	235	CARDINAL
ftr-386	800	2	686	CARDINAL
ftr-386	800	3	6th	ORDINAL
ftr-386	802	1	142	CARDINAL
ftr-386	806	1	247	CARDINAL
ftr-386	806	2	u.s.	GPE
ftr-386	806	3	184	CARDINAL
ftr-386	807	1	143	CARDINAL
ftr-386	808	1	247	CARDINAL
ftr-386	808	2	u.s.	GPE
ftr-386	808	3	184-85	CARDINAL
ftr-386	815	1	the end of 1908	DATE
ftr-386	816	1	1903	DATE
ftr-386	817	1	6th	ORDINAL
ftr-386	818	1	the supreme court	ORG
ftr-386	819	1	the supreme court	ORG
ftr-386	819	2	congress	ORG
ftr-386	820	1	1	CARDINAL
ftr-386	820	2	2	CARDINAL
ftr-386	820	3	3	CARDINAL
ftr-386	822	1	2007	DATE
ftr-386	822	2	murphy	PERSON
ftr-386	822	3	405 144	CARDINAL
ftr-386	823	1	mitchell bros.	ORG
ftr-386	824	1	gray v. darlington	ORG
ftr-386	824	2	82	CARDINAL
ftr-386	824	3	u.s.	GPE
ftr-386	824	4	16	CARDINAL
ftr-386	825	1	63	DATE
ftr-386	825	2	1872	DATE
ftr-386	825	3	four-year	DATE
ftr-386	825	4	the year	DATE
ftr-386	825	5	the year	DATE
ftr-386	826	1	turrish	ORG
ftr-386	826	2	247	CARDINAL
ftr-386	826	3	u.s.	GPE
ftr-386	826	4	221	CARDINAL
ftr-386	826	5	229	CARDINAL
ftr-386	826	6	230	CARDINAL
ftr-386	826	7	1918	DATE
ftr-386	826	8	gray v. darlington	ORG
ftr-386	826	9	mitchell bros	PERSON
ftr-386	827	1	1913	DATE
ftr-386	828	1	hays	DATE
ftr-386	828	2	gauley mountain coal co.	ORG
ftr-386	828	3	247	CARDINAL
ftr-386	828	4	u.s.	GPE
ftr-386	828	5	189	CARDINAL
ftr-386	828	6	191	CARDINAL
ftr-386	828	7	1918	DATE
ftr-386	828	8	gray v. darlington	PERSON
ftr-386	828	9	1911	DATE
ftr-386	828	10	1909	DATE
ftr-386	829	1	1918	DATE
ftr-386	829	2	143	CARDINAL
ftr-386	829	3	146	CARDINAL
ftr-386	829	4	148	CARDINAL
ftr-386	829	5	150	CARDINAL
ftr-386	830	1	stratton	PERSON
ftr-386	830	2	132	CARDINAL
ftr-386	830	3	mitchell bros.	ORG
ftr-386	831	1	stratton	ORG
ftr-386	832	1	145	CARDINAL
ftr-386	834	1	45	CARDINAL
ftr-386	834	2	several years	DATE
ftr-386	834	3	year	DATE
ftr-386	835	1	stratton	PERSON
ftr-386	835	2	132	CARDINAL
ftr-386	836	1	146	CARDINAL
ftr-386	836	2	38	CARDINAL
ftr-386	837	1	166	CARDINAL
ftr-386	837	2	167	CARDINAL
ftr-386	837	3	1913	DATE
ftr-386	837	4	annually	DATE
ftr-386	837	5	the preceding calendar year	DATE
ftr-386	837	6	the united states	GPE
ftr-386	837	7	the united states	GPE
ftr-386	837	8	one	CARDINAL
ftr-386	840	1	stratton	ORG
ftr-386	841	1	mitchell bros.	ORG
ftr-386	841	2	pre-1909	DATE
ftr-386	843	1	the145 mitchell bros	PERSON
ftr-386	845	1	mitchell bros	PERSON
ftr-386	846	1	1913	DATE
ftr-386	846	2	406	CARDINAL
ftr-386	846	3	florida	GPE
ftr-386	846	4	147	CARDINAL
ftr-386	847	1	d.	NORP
ftr-386	848	1	148	CARDINAL
ftr-386	848	2	247	CARDINAL
ftr-386	848	3	u.s. 221 (	GPE
ftr-386	848	4	1918	DATE
ftr-386	849	1	149	CARDINAL
ftr-386	850	1	gray v. darlington	ORG
ftr-386	850	2	142	CARDINAL
ftr-386	850	3	one year	DATE
ftr-386	851	1	150	CARDINAL
ftr-386	851	2	247	CARDINAL
ftr-386	851	3	339	CARDINAL
ftr-386	851	4	1918	DATE
ftr-386	852	1	151	CARDINAL
ftr-386	853	1	congress	ORG
ftr-386	853	2	1916	DATE
ftr-386	854	1	152	CARDINAL
ftr-386	854	2	247	CARDINAL
ftr-386	855	1	u.s.	GPE
ftr-386	855	2	330	CARDINAL
ftr-386	855	3	1918	DATE
ftr-386	856	1	153	CARDINAL
ftr-386	857	1	murphy	PERSON
ftr-386	857	2	southern pacific co.	ORG
ftr-386	858	1	southern pacific co.	ORG
ftr-386	859	1	247	CARDINAL
ftr-386	859	2	u.s.	GPE
ftr-386	859	3	335	CARDINAL
ftr-386	859	4	1909	DATE
ftr-386	859	5	1913	DATE
ftr-386	860	1	154	CARDINAL
ftr-386	861	1	bowers v. kerbaugh-empire co.	PERSON
ftr-386	861	2	271	CARDINAL
ftr-386	861	3	170	CARDINAL
ftr-386	861	4	177	CARDINAL
ftr-386	861	5	1926	DATE
ftr-386	862	1	february 28, 1913	DATE
ftr-386	863	1	lynch	GPE
ftr-386	863	2	turrish	ORG
ftr-386	863	3	148	CARDINAL
ftr-386	863	4	lynch	GPE
ftr-386	865	1	1	CARDINAL
ftr-386	865	2	1913	DATE
ftr-386	865	3	2	CARDINAL
ftr-386	865	4	congress	ORG
ftr-386	866	1	third	ORDINAL
ftr-386	866	2	southern pacific co.	ORG
ftr-386	866	3	march 1, 1913	DATE
ftr-386	867	1	16th	ORDINAL
ftr-386	867	2	mitchell bros.	PERSON
ftr-386	867	3	the supreme court	ORG
ftr-386	867	4	one	CARDINAL
ftr-386	867	5	16th	ORDINAL
ftr-386	867	6	1909	DATE
ftr-386	867	7	mitchell bros.	PERSON
ftr-386	868	1	1909	DATE
ftr-386	868	2	the same year	DATE
ftr-386	868	3	congress	ORG
ftr-386	868	4	16th	ORDINAL
ftr-386	870	1	the supreme court	ORG
ftr-386	870	2	mitchell bros.	PERSON
ftr-386	870	3	16th	ORDINAL
ftr-386	870	4	2007	DATE
ftr-386	870	5	murphy	PERSON
ftr-386	870	6	407 155	CARDINAL
ftr-386	871	1	mitchell bros. co.	ORG
ftr-386	871	2	41	CARDINAL
ftr-386	871	3	45	CARDINAL
ftr-386	871	4	bowers v. kerbaugh-empire co.	ORG
ftr-386	871	5	122	CARDINAL
ftr-386	871	6	luckhard v. reed	PERSON
ftr-386	871	7	127	CARDINAL
ftr-386	871	8	burnet v. sanford & brooks co.	ORG
ftr-386	871	9	130	CARDINAL
ftr-386	871	10	the supreme court	ORG
ftr-386	871	11	mitchell bros. co.	ORG
ftr-386	871	12	united states	GPE
ftr-386	871	13	256	CARDINAL
ftr-386	871	14	377	CARDINAL
ftr-386	871	15	390	CARDINAL
ftr-386	871	16	1921)(appreciation	CARDINAL
ftr-386	871	17	lucas v. alexander	PERSON
ftr-386	871	18	279	CARDINAL
ftr-386	871	19	u.s.	GPE
ftr-386	871	20	573	CARDINAL
ftr-386	871	21	577	CARDINAL
ftr-386	871	22	1929	DATE
ftr-386	871	23	feb. 28, 1913	DATE
ftr-386	871	24	v. mccaughn	PERSON
ftr-386	871	25	280	CARDINAL
ftr-386	871	26	u.s. 124	DATE
ftr-386	871	27	130	CARDINAL
ftr-386	871	28	1929	DATE
ftr-386	871	29	burnet v. thompson oil & gas co.	ORG
ftr-386	871	30	283	CARDINAL
ftr-386	871	31	301	CARDINAL
ftr-386	871	32	307	CARDINAL
ftr-386	871	33	earlier years	DATE
ftr-386	871	34	later years	DATE
ftr-386	871	35	burnet v. logan	PERSON
ftr-386	871	36	283	CARDINAL
ftr-386	871	37	u.s.	GPE
ftr-386	871	38	413	CARDINAL
ftr-386	871	39	r. co.	ORG
ftr-386	872	1	comm’r	CARDINAL
ftr-386	872	2	284	CARDINAL
ftr-386	872	3	552	CARDINAL
ftr-386	872	4	556	CARDINAL
ftr-386	872	5	1932	DATE
ftr-386	872	6	maclaughlin v. alliance ins. co.	ORG
ftr-386	872	7	286	CARDINAL
ftr-386	872	8	244	CARDINAL
ftr-386	872	9	252	CARDINAL
ftr-386	872	10	1932	DATE
ftr-386	872	11	congress	ORG
ftr-386	872	12	1913	DATE
ftr-386	872	13	1928	DATE
ftr-386	873	1	392	CARDINAL
ftr-386	873	2	371	CARDINAL
ftr-386	873	3	379	CARDINAL
ftr-386	873	4	1934	DATE
ftr-386	873	5	snyder v. comm’r	PERSON
ftr-386	873	6	295	CARDINAL
ftr-386	873	7	134	CARDINAL
ftr-386	873	8	140	CARDINAL
ftr-386	873	9	united states	ORG
ftr-386	873	10	297	CARDINAL
ftr-386	873	11	u.s. 88	GPE
ftr-386	873	12	97	DATE
ftr-386	873	13	1913	DATE
ftr-386	873	14	1913	DATE
ftr-386	873	15	midland mutual life ins. co.	ORG
ftr-386	873	16	300	CARDINAL
ftr-386	873	17	316, 32223	DATE
ftr-386	873	18	1937	DATE
ftr-386	874	1	foster v. united states	PERSON
ftr-386	874	2	303	CARDINAL
ftr-386	874	3	118	CARDINAL
ftr-386	874	4	122	CARDINAL
ftr-386	874	5	1938	DATE
ftr-386	874	6	pre-1913	DATE
ftr-386	874	7	glenshaw glass	PERSON
ftr-386	874	8	348	CARDINAL
ftr-386	874	9	426	CARDINAL
ftr-386	874	10	430	CARDINAL
ftr-386	874	11	1955	DATE
ftr-386	874	12	mitchell bros.	ORG
ftr-386	875	1	macomber	GPE
ftr-386	875	2	united states	GPE
ftr-386	875	3	384	CARDINAL
ftr-386	875	4	102	CARDINAL
ftr-386	875	5	109	CARDINAL
ftr-386	875	6	1966	DATE
ftr-386	875	7	v. united states	GPE
ftr-386	875	8	519	CARDINAL
ftr-386	875	9	u.s. 79	DATE
ftr-386	875	10	84	DATE
ftr-386	876	1	156	CARDINAL
ftr-386	877	1	123	CARDINAL
ftr-386	877	2	kerbaugh	GPE
ftr-386	877	3	122	CARDINAL
ftr-386	878	1	157	CARDINAL
ftr-386	878	2	luckhard v. reed	PERSON
ftr-386	878	3	127	CARDINAL
ftr-386	878	4	sanford & brooks co.	ORG
ftr-386	878	5	130	CARDINAL
ftr-386	878	6	thompson oil & gas co.	ORG
ftr-386	878	7	153	CARDINAL
ftr-386	879	1	153	CARDINAL
ftr-386	879	2	158	CARDINAL
ftr-386	880	1	11	CARDINAL
ftr-386	880	2	1948	DATE
ftr-386	880	3	non-acq	ORG
ftr-386	881	1	non-acq	ORG
ftr-386	881	2	1952-2	DATE
ftr-386	881	3	3	CARDINAL
ftr-386	881	4	nonacq	GPE
ftr-386	882	1	1976-2	DATE
ftr-386	882	2	4	CARDINAL
ftr-386	882	3	congress	ORG
ftr-386	882	4	16th	ORDINAL
ftr-386	882	5	hochman v. comm'r	PERSON
ftr-386	882	6	t.c.	GPE
ftr-386	883	1	1986-24	DATE
ftr-386	883	2	congress	ORG
ftr-386	885	1	280e	PRODUCT
ftr-386	886	1	max	PERSON
ftr-386	886	2	69	CARDINAL
ftr-386	886	3	477	CARDINAL
ftr-386	886	4	1977	DATE
ftr-386	886	5	acq.	ORG
ftr-386	886	6	1982-2	DATE
ftr-386	886	7	2	CARDINAL
ftr-386	887	1	one	CARDINAL
ftr-386	888	1	156	CARDINAL
ftr-386	888	2	1948	DATE
ftr-386	888	3	congress	ORG
ftr-386	889	1	408	CARDINAL
ftr-386	889	2	florida	GPE
ftr-386	889	3	aff’d 630 f.2d	MONEY
ftr-386	889	4	9th	ORDINAL
ftr-386	889	5	congress	ORG
ftr-386	889	6	treasury	ORG
ftr-386	890	1	159	CARDINAL
ftr-386	891	1	penn mutual ins.	ORG
ftr-386	893	1	comm’r	CARDINAL
ftr-386	893	2	277	CARDINAL
ftr-386	893	3	16	DATE
ftr-386	893	4	19-20	CARDINAL
ftr-386	893	5	89	CARDINAL
ftr-386	895	1	160	CARDINAL
ftr-386	896	1	107	CARDINAL
ftr-386	897	1	1	CARDINAL
ftr-386	897	2	2	CARDINAL
ftr-386	897	3	106	CARDINAL
ftr-386	897	4	3	CARDINAL
ftr-386	897	5	100	CARDINAL
ftr-386	897	6	4	CARDINAL
ftr-386	898	1	20	CARDINAL
ftr-386	899	1	161	CARDINAL
ftr-386	900	1	doyle v. mitchell bros. co.	ORG
ftr-386	900	2	247	CARDINAL
ftr-386	900	3	u.s. 179	GPE
ftr-386	900	4	185	CARDINAL
ftr-386	902	1	162	CARDINAL
ftr-386	903	1	deborah a. geier	PERSON
ftr-386	903	2	murphy	PERSON
ftr-386	903	3	113	CARDINAL
ftr-386	903	4	576	CARDINAL
ftr-386	903	5	nov. 6, 2006	DATE
ftr-386	904	1	congress	ORG
ftr-386	906	1	congress	ORG
ftr-386	906	2	section 61	LAW
ftr-386	907	1	section 61	LAW
ftr-386	907	2	16th	ORDINAL
ftr-386	908	1	2	CARDINAL
ftr-386	908	2	16th	ORDINAL
ftr-386	909	1	circa-1913	DATE
ftr-386	911	1	murphy	PERSON
ftr-386	911	2	2007	DATE
ftr-386	911	3	murphy	PERSON
ftr-386	911	4	409 163	CARDINAL
ftr-386	913	1	gray v. darlington	PERSON
ftr-386	913	2	142	CARDINAL
ftr-386	914	1	164	CARDINAL
ftr-386	915	1	macomber	DATE
ftr-386	915	2	252	CARDINAL
ftr-386	915	3	u.s.	GPE
ftr-386	915	4	189	CARDINAL
ftr-386	915	5	207	CARDINAL
ftr-386	915	6	1920	DATE
ftr-386	915	7	lucas v. earl	PERSON
ftr-386	915	8	281	CARDINAL
ftr-386	915	9	111	CARDINAL
ftr-386	915	10	1930	DATE
ftr-386	916	1	165	CARDINAL
ftr-386	921	1	166	CARDINAL
ftr-386	921	2	268	CARDINAL
ftr-386	922	1	628	CARDINAL
ftr-386	922	2	1925	DATE
ftr-386	923	1	167	CARDINAL
ftr-386	924	1	162	CARDINAL
ftr-386	924	2	168	CARDINAL
ftr-386	925	1	268	CARDINAL
ftr-386	925	2	u.s.	GPE
ftr-386	925	3	633	CARDINAL
ftr-386	927	1	1913	DATE
ftr-386	929	1	1913	DATE
ftr-386	933	1	the supreme court	ORG
ftr-386	933	2	an early (1925	DATE
ftr-386	933	3	edwards	PERSON
ftr-386	933	4	cuba r.r. co.	ORG
ftr-386	934	1	cuba	GPE
ftr-386	934	2	r.r.	PERSON
ftr-386	934	3	1920	DATE
ftr-386	934	4	410	CARDINAL
ftr-386	934	5	florida	GPE
ftr-386	935	1	169	CARDINAL
ftr-386	936	1	detroit edison co.	ORG
ftr-386	937	1	comm’r	CARDINAL
ftr-386	937	2	319	CARDINAL
ftr-386	938	1	zero	CARDINAL
ftr-386	939	1	170	CARDINAL
ftr-386	940	1	82	CARDINAL
ftr-386	940	2	171	CARDINAL
ftr-386	941	1	118	CARDINAL
ftr-386	941	2	721	CARDINAL
ftr-386	941	3	1032	DATE
ftr-386	942	1	172	CARDINAL
ftr-386	943	1	50	CARDINAL
ftr-386	944	1	173	CARDINAL
ftr-386	945	1	irc §§ 101(a	ORG
ftr-386	946	1	174	CARDINAL
ftr-386	947	1	278	CARDINAL
ftr-386	947	2	470	CARDINAL
ftr-386	947	3	1929	DATE
ftr-386	948	1	175	CARDINAL
ftr-386	949	1	10,000	MONEY
ftr-386	949	2	100,000	MONEY
ftr-386	949	3	100,000	MONEY
ftr-386	949	4	90,000	MONEY
ftr-386	951	1	1014	CARDINAL
ftr-386	952	1	176	CARDINAL
ftr-386	953	1	united states	GPE
ftr-386	953	2	257	CARDINAL
ftr-386	953	3	156	CARDINAL
ftr-386	953	4	1921	DATE
ftr-386	953	5	irwin v. gavit	PERSON
ftr-386	953	6	268	CARDINAL
ftr-386	953	7	161	CARDINAL
ftr-386	954	1	cuba r.r.	PERSON
ftr-386	954	2	the supreme court	ORG
ftr-386	956	1	lie172	ORG
ftr-386	957	1	1929	DATE
ftr-386	957	2	taft v.173 bowers	ORG
ftr-386	957	3	16th	ORDINAL
ftr-386	958	1	section 1015	LAW
ftr-386	959	1	taft	PERSON
ftr-386	959	2	16th	ORDINAL
ftr-386	960	1	the supreme court	ORG
ftr-386	961	1	taft	GPE
ftr-386	961	2	102	CARDINAL
ftr-386	961	3	16th	ORDINAL
ftr-386	961	4	2007	DATE
ftr-386	961	5	murphy	PERSON
ftr-386	961	6	411 177	CARDINAL
ftr-386	963	1	13	CARDINAL
ftr-386	963	2	89	CARDINAL
ftr-386	963	3	31	CARDINAL
ftr-386	964	1	178	CARDINAL
ftr-386	965	1	stratton	ORG
ftr-386	965	2	132	CARDINAL
ftr-386	965	3	hays	DATE
ftr-386	965	4	gauley mountain coal co.	ORG
ftr-386	965	5	247	CARDINAL
ftr-386	965	6	u.s.	GPE
ftr-386	965	7	189	CARDINAL
ftr-386	965	8	1918	DATE
ftr-386	965	9	45	CARDINAL
ftr-386	965	10	united states	GPE
ftr-386	965	11	256	CARDINAL
ftr-386	965	12	377	CARDINAL
ftr-386	965	13	1921	DATE
ftr-386	966	1	179	CARDINAL
ftr-386	967	1	138	CARDINAL
ftr-386	967	2	180	CARDINAL
ftr-386	968	1	irc §§ 316(a)(1	ORG
ftr-386	968	2	1, 1913	DATE
ftr-386	968	3	1053	CARDINAL
ftr-386	968	4	march 1, 1913	DATE
ftr-386	969	1	181	CARDINAL
ftr-386	970	1	nichols v. coolidge	PERSON
ftr-386	970	2	274	CARDINAL
ftr-386	970	3	531	CARDINAL
ftr-386	970	4	1927	DATE
ftr-386	970	5	296	CARDINAL
ftr-386	972	1	16th	ORDINAL
ftr-386	974	1	these178	GPE
ftr-386	975	1	mitchell bros.	ORG
ftr-386	975	2	1909	DATE
ftr-386	976	1	mitchell bros.	ORG
ftr-386	977	1	pre-1913	DATE
ftr-386	979	1	16th	ORDINAL
ftr-386	980	1	16th	ORDINAL
ftr-386	983	1	412	CARDINAL
ftr-386	983	2	florida	GPE
ftr-386	983	3	182	CARDINAL
ftr-386	984	1	hawkins	PERSON
ftr-386	984	2	6 b.t.a	QUANTITY
ftr-386	984	3	1023	CARDINAL
ftr-386	984	4	1025	DATE
ftr-386	984	5	1927	DATE
ftr-386	986	1	183	CARDINAL
ftr-386	986	2	31	CARDINAL
ftr-386	987	1	304	CARDINAL
ftr-386	987	2	1918	DATE
ftr-386	988	1	184	CARDINAL
ftr-386	989	1	irs	ORG
ftr-386	990	1	2747	CARDINAL
ftr-386	990	2	20	CARDINAL
ftr-386	991	1	dec	DATE
ftr-386	993	1	457	CARDINAL
ftr-386	993	2	1918	DATE
ftr-386	994	1	185	CARDINAL
ftr-386	995	1	downey v. comm‘r	PERSON
ftr-386	995	2	97	CARDINAL
ftr-386	995	3	150	CARDINAL
ftr-386	995	4	158	CARDINAL
ftr-386	995	5	1991	DATE
ftr-386	995	6	100	CARDINAL
ftr-386	995	7	634	CARDINAL
ftr-386	995	8	1993	DATE
ftr-386	995	9	33	CARDINAL
ftr-386	995	10	836	CARDINAL
ftr-386	995	11	7th	ORDINAL
ftr-386	995	12	1994	DATE
ftr-386	996	1	515	CARDINAL
ftr-386	996	2	1995	DATE
ftr-386	997	1	murphy	PERSON
ftr-386	997	2	section 104	LAW
ftr-386	999	1	16th	ORDINAL
ftr-386	999	2	section 104	LAW
ftr-386	999	3	congress	ORG
ftr-386	999	4	section 104(a)(2	LAW
ftr-386	999	5	first	ORDINAL
ftr-386	999	6	1918	DATE
ftr-386	1000	1	1918	DATE
ftr-386	1000	2	treasury	ORG
ftr-386	1000	3	1916	DATE
ftr-386	1001	1	16th	ORDINAL
ftr-386	1005	1	2007	DATE
ftr-386	1005	2	murphy	PERSON
ftr-386	1005	3	413 186	CARDINAL
ftr-386	1005	4	31	CARDINAL
ftr-386	1006	1	304	CARDINAL
ftr-386	1006	2	9	CARDINAL
ftr-386	1010	1	187	CARDINAL
ftr-386	1010	2	31	CARDINAL
ftr-386	1012	1	gen	PERSON
ftr-386	1012	2	304	CARDINAL
ftr-386	1012	3	6	CARDINAL
ftr-386	1013	1	6th	ORDINAL
ftr-386	1013	2	doyle v. mitchell brothers co.	ORG
ftr-386	1013	3	235	CARDINAL
ftr-386	1014	1	686	CARDINAL
ftr-386	1014	2	688	CARDINAL
ftr-386	1014	3	the supreme court	ORG
ftr-386	1022	1	raytheon production co.	ORG
ftr-386	1022	2	comm’r	CARDINAL
ftr-386	1022	3	144	CARDINAL
ftr-386	1022	4	110	CARDINAL
ftr-386	1022	5	1st	ORDINAL
ftr-386	1022	6	323	CARDINAL
ftr-386	1022	7	779	CARDINAL
ftr-386	1023	1	the supreme court	ORG
ftr-386	1023	2	136	CARDINAL
ftr-386	1024	1	188	CARDINAL
ftr-386	1026	1	65	CARDINAL
ftr-386	1026	2	65th	ORDINAL
ftr-386	1026	3	2d	CARDINAL
ftr-386	1028	1	9-10	CARDINAL
ftr-386	1029	1	1918	DATE
ftr-386	1029	2	congress	ORG
ftr-386	1030	1	house	ORG
ftr-386	1031	1	414	CARDINAL
ftr-386	1031	2	florida	GPE
ftr-386	1031	3	189	CARDINAL
ftr-386	1032	1	murphy	PERSON
ftr-386	1032	2	460	CARDINAL
ftr-386	1032	3	87	DATE
ftr-386	1032	4	dotson v. united states	PERSON
ftr-386	1032	5	87	CARDINAL
ftr-386	1032	6	682	CARDINAL
ftr-386	1032	7	685	CARDINAL
ftr-386	1032	8	5th	ORDINAL
ftr-386	1032	9	1996	DATE
ftr-386	1032	10	congress	ORG
ftr-386	1034	1	dotson	PERSON
ftr-386	1035	1	190	CARDINAL
ftr-386	1036	1	519	CARDINAL
ftr-386	1037	1	191	CARDINAL
ftr-386	1037	2	89-90	DATE
ftr-386	1039	1	murphy	PERSON
ftr-386	1039	2	congress	ORG
ftr-386	1040	1	1996	DATE
ftr-386	1040	2	v. united states	GPE
ftr-386	1040	3	damages190	DATE
ftr-386	1041	1	congress	ORG
ftr-386	1041	2	1989	DATE
ftr-386	1041	3	section104(a	NORP
ftr-386	1041	4	congress	ORG
ftr-386	1042	1	pre-1989	DATE
ftr-386	1042	2	congress	ORG
ftr-386	1042	3	congress	ORG
ftr-386	1043	1	congress	ORG
ftr-386	1046	1	congress	ORG
ftr-386	1049	1	congress	ORG
ftr-386	1050	1	2007	DATE
ftr-386	1050	2	murphy	PERSON
ftr-386	1050	3	415 192	CARDINAL
ftr-386	1050	4	1	CARDINAL
ftr-386	1050	5	92	CARDINAL
ftr-386	1050	6	193	CARDINAL
ftr-386	1052	1	194	CARDINAL
ftr-386	1053	1	united states	GPE
ftr-386	1053	2	607 f.2d	MONEY
ftr-386	1053	3	92	CARDINAL
ftr-386	1053	4	5th	ORDINAL
ftr-386	1053	5	comm’r	CARDINAL
ftr-386	1053	6	304	CARDINAL
ftr-386	1053	7	574	CARDINAL
ftr-386	1053	8	9th	ORDINAL
ftr-386	1053	9	roosevelt v. comm’r	PERSON
ftr-386	1053	10	43	CARDINAL
ftr-386	1053	11	1964	DATE
ftr-386	1055	1	215	CARDINAL
ftr-386	1055	2	195	CARDINAL
ftr-386	1056	1	54-418	CARDINAL
ftr-386	1056	2	1958-2	DATE
ftr-386	1058	1	74	CARDINAL
ftr-386	1058	2	1974-1	DATE
ftr-386	1058	3	33	DATE
ftr-386	1060	1	132	CARDINAL
ftr-386	1061	1	196	CARDINAL
ftr-386	1062	1	82	CARDINAL
ftr-386	1063	1	1922	DATE
ftr-386	1063	2	132,192	CARDINAL
ftr-386	1063	3	2	CARDINAL
ftr-386	1063	4	3	CARDINAL
ftr-386	1064	1	irs	ORG
ftr-386	1064	2	1918	DATE
ftr-386	1067	1	132	CARDINAL
ftr-386	1068	1	1	CARDINAL
ftr-386	1068	2	2	CARDINAL
ftr-386	1068	3	3	CARDINAL
ftr-386	1073	1	irs	ORG
ftr-386	1073	2	section 104(a)(2	LAW
ftr-386	1073	3	132	CARDINAL
ftr-386	1074	1	195	CARDINAL
ftr-386	1074	2	murphy	PERSON
ftr-386	1074	3	16th	ORDINAL
ftr-386	1074	4	congress	ORG
ftr-386	1076	1	glenshaw glass	PERSON
ftr-386	1076	2	a196	PRODUCT
ftr-386	1077	1	the supreme court	ORG
ftr-386	1077	2	416	CARDINAL
ftr-386	1077	3	florida	GPE
ftr-386	1077	4	197	CARDINAL
ftr-386	1078	1	348	CARDINAL
ftr-386	1078	2	u.s.	GPE
ftr-386	1078	3	423	CARDINAL
ftr-386	1079	1	murphy	PERSON
ftr-386	1079	2	460	CARDINAL
ftr-386	1079	3	86	CARDINAL
ftr-386	1080	1	three	CARDINAL
ftr-386	1080	2	three	CARDINAL
ftr-386	1082	1	murphy	PERSON
ftr-386	1082	2	glenshaw	PERSON
ftr-386	1083	1	glenshaw	PERSON
ftr-386	1084	1	198	CARDINAL
ftr-386	1085	1	519	CARDINAL
ftr-386	1086	1	199	CARDINAL
ftr-386	1087	1	519	CARDINAL
ftr-386	1087	2	u.s.	GPE
ftr-386	1087	3	86	DATE
ftr-386	1090	1	200	CARDINAL
ftr-386	1091	1	127	CARDINAL
ftr-386	1092	1	201	CARDINAL
ftr-386	1093	1	three	CARDINAL
ftr-386	1093	2	four	CARDINAL
ftr-386	1093	3	scalia	PERSON
ftr-386	1093	4	justice rehnquist	PERSON
ftr-386	1093	5	stevens	PERSON
ftr-386	1094	1	202	CARDINAL
ftr-386	1095	1	481	CARDINAL
ftr-386	1095	2	u.s.	GPE
ftr-386	1095	3	374	CARDINAL
ftr-386	1095	4	203	CARDINAL
ftr-386	1095	5	481	CARDINAL
ftr-386	1095	6	u.s.	GPE
ftr-386	1095	7	383-84	CARDINAL
ftr-386	1095	8	justice blackmun	PRODUCT
ftr-386	1096	1	204	CARDINAL
ftr-386	1097	1	justice powell	PERSON
ftr-386	1097	2	brennan	PERSON
ftr-386	1097	3	marshall	PERSON
ftr-386	1099	1	glenshaw	PERSON
ftr-386	1100	1	glenshaw	PERSON
ftr-386	1100	2	congress	ORG
ftr-386	1101	1	the supreme court	ORG
ftr-386	1101	2	pre-1989	DATE
ftr-386	1101	3	section 104(a)(2	LAW
ftr-386	1102	1	the supreme court	ORG
ftr-386	1102	2	section 104(a)(2	LAW
ftr-386	1104	1	luckhard v. reed	PERSON
ftr-386	1105	1	four	CARDINAL
ftr-386	1106	1	section 104(a)(2	LAW
ftr-386	1106	2	manifests204 congress’s	ORG
ftr-386	1106	3	2007	DATE
ftr-386	1106	4	murphy	PERSON
ftr-386	1106	5	417 205	CARDINAL
ftr-386	1107	1	481	CARDINAL
ftr-386	1107	2	u.s.	GPE
ftr-386	1107	3	387-88	DATE
ftr-386	1107	4	206	CARDINAL
ftr-386	1108	1	481	CARDINAL
ftr-386	1108	2	u.s.	GPE
ftr-386	1108	3	389	CARDINAL
ftr-386	1108	4	207	CARDINAL
ftr-386	1108	5	united states	GPE
ftr-386	1108	6	burke	PERSON
ftr-386	1108	7	504	CARDINAL
ftr-386	1108	8	u.s. 229 (1992	DATE
ftr-386	1108	9	515	CARDINAL
ftr-386	1108	10	u.s. 323 (1995	DATE
ftr-386	1109	1	208	CARDINAL
ftr-386	1110	1	460	PRODUCT
ftr-386	1110	2	85	CARDINAL
ftr-386	1110	3	209	CARDINAL
ftr-386	1111	1	murphy	PERSON
ftr-386	1111	2	460	CARDINAL
ftr-386	1111	3	85	DATE
ftr-386	1111	4	the nobel-prize-	EVENT
ftr-386	1111	5	gary becker	PERSON
ftr-386	1112	1	murphy	PERSON
ftr-386	1114	1	congress	ORG
ftr-386	1115	1	eight	CARDINAL
ftr-386	1115	2	nine	CARDINAL
ftr-386	1115	3	congress	ORG
ftr-386	1116	1	two	CARDINAL
ftr-386	1116	2	supreme court	ORG
ftr-386	1116	3	section 104(a)(2	LAW
ftr-386	1118	1	murphy	PERSON
ftr-386	1126	1	418	CARDINAL
ftr-386	1126	2	florida	GPE
ftr-386	1126	3	210	CARDINAL
ftr-386	1127	1	congress	ORG
ftr-386	1128	1	1033	CARDINAL
ftr-386	1129	1	211	CARDINAL
ftr-386	1129	2	comm’r	CARDINAL
ftr-386	1129	3	499	CARDINAL
ftr-386	1129	4	554	CARDINAL
ftr-386	1129	5	1991	DATE
ftr-386	1130	1	212	CARDINAL
ftr-386	1132	1	358	CARDINAL
ftr-386	1132	2	722	CARDINAL
ftr-386	1132	3	1031(b	CARDINAL
ftr-386	1143	1	one	CARDINAL
ftr-386	1146	1	section 104	LAW
ftr-386	1149	1	2007	DATE
ftr-386	1149	2	murphy	PERSON
ftr-386	1149	3	419 213	CARDINAL
ftr-386	1151	1	214	CARDINAL
ftr-386	1153	1	215	CARDINAL
ftr-386	1154	1	joseph dodge	PERSON
ftr-386	1154	2	270-72	CARDINAL
ftr-386	1154	3	3d	CARDINAL
ftr-386	1154	4	2004	DATE
ftr-386	1155	1	216	CARDINAL
ftr-386	1155	2	joseph m. dodge	PERSON
ftr-386	1155	3	77	CARDINAL
ftr-386	1155	4	cornell l. rev	PERSON
ftr-386	1155	5	601	CARDINAL
ftr-386	1155	6	1992	DATE
ftr-386	1158	1	murphy	PERSON
ftr-386	1170	1	420	CARDINAL
ftr-386	1170	2	florida	GPE
ftr-386	1170	3	217	CARDINAL
ftr-386	1171	1	1033	CARDINAL
ftr-386	1171	2	1038	CARDINAL
ftr-386	1172	1	218	CARDINAL
ftr-386	1174	1	219	CARDINAL
ftr-386	1175	1	united states	GPE
ftr-386	1175	2	burke	PERSON
ftr-386	1175	3	504	CARDINAL
ftr-386	1175	4	u.s. 229	DATE
ftr-386	1175	5	233	CARDINAL
ftr-386	1175	6	1992	DATE
ftr-386	1175	7	congress	ORG
ftr-386	1176	1	220	CARDINAL
ftr-386	1178	1	113	CARDINAL
ftr-386	1179	1	221	CARDINAL
ftr-386	1180	1	jargon	ORG
ftr-386	1185	1	congress	ORG
ftr-386	1185	2	16th	ORDINAL
ftr-386	1186	1	3	CARDINAL
ftr-386	1187	1	1	CARDINAL
ftr-386	1187	2	2	CARDINAL
ftr-386	1188	1	murphy	PERSON
ftr-386	1190	1	jargon	ORG
ftr-386	1192	1	221 2007	DATE
ftr-386	1192	2	murphy	PERSON
ftr-386	1192	3	421	CARDINAL
ftr-386	1194	1	222	CARDINAL
ftr-386	1195	1	united states	GPE
ftr-386	1195	2	607 f.2d	MONEY
ftr-386	1195	3	92	CARDINAL
ftr-386	1195	4	5th	ORDINAL
ftr-386	1195	5	zero	CARDINAL
ftr-386	1196	1	223	CARDINAL
ftr-386	1197	1	460	PRODUCT
ftr-386	1197	2	88	CARDINAL
ftr-386	1198	1	224.it	CARDINAL
ftr-386	1198	2	murphy	PERSON
ftr-386	1199	1	welch v. helvering	PERSON
ftr-386	1199	2	290	CARDINAL
ftr-386	1199	3	u.s. 111 (	ORG
ftr-386	1199	4	1933	DATE
ftr-386	1200	1	sharon v. comm’r	PERSON
ftr-386	1200	2	66	CARDINAL
ftr-386	1200	3	515	CARDINAL
ftr-386	1200	4	1976	DATE
ftr-386	1200	5	591 f.2d	MONEY
ftr-386	1200	6	1273	CARDINAL
ftr-386	1200	7	9th	ORDINAL
ftr-386	1200	8	1978	DATE
ftr-386	1200	9	442	CARDINAL
ftr-386	1200	10	941	CARDINAL
ftr-386	1200	11	1979	DATE
ftr-386	1201	1	1.162-5	CARDINAL
ftr-386	1203	1	murphy	PERSON
ftr-386	1205	1	225	CARDINAL
ftr-386	1206	1	1.165-1(c	CARDINAL
ftr-386	1207	1	226	CARDINAL
ftr-386	1207	2	213	CARDINAL
ftr-386	1207	3	711	CARDINAL
ftr-386	1211	1	murphy	PERSON
ftr-386	1213	1	first	ORDINAL
ftr-386	1213	2	first	ORDINAL
ftr-386	1214	1	second	ORDINAL
ftr-386	1214	2	the225	ORG
ftr-386	1214	3	one	CARDINAL
ftr-386	1216	1	422	CARDINAL
ftr-386	1216	2	florida	GPE
ftr-386	1216	3	227	CARDINAL
ftr-386	1219	1	228	CARDINAL
ftr-386	1221	1	229	CARDINAL
ftr-386	1222	1	167	CARDINAL
ftr-386	1223	1	1015	DATE
ftr-386	1225	1	bateman v. comm’r	PERSON
ftr-386	1225	2	686	CARDINAL
ftr-386	1225	3	217	CARDINAL
ftr-386	1225	4	4th	ORDINAL
ftr-386	1225	5	1982	DATE
ftr-386	1226	1	230	CARDINAL
ftr-386	1228	1	1.162-5(b	CARDINAL
ftr-386	1229	1	231	CARDINAL
ftr-386	1230	1	107	CARDINAL
ftr-386	1231	1	232	CARDINAL
ftr-386	1234	1	sharon v. comm’r	PERSON
ftr-386	1234	2	222	CARDINAL
ftr-386	1235	1	233	CARDINAL
ftr-386	1235	2	joseph m. dodge	PERSON
ftr-386	1235	3	54	CARDINAL
ftr-386	1235	4	ohio st	GPE
ftr-386	1235	5	l. j.	PERSON
ftr-386	1236	1	1993	DATE
ftr-386	1237	1	234	CARDINAL
ftr-386	1238	1	460	PRODUCT
ftr-386	1238	2	87	CARDINAL
ftr-386	1242	1	third	ORDINAL
ftr-386	1242	2	the supreme court	ORG
ftr-386	1242	3	third	ORDINAL
ftr-386	1242	4	zero	CARDINAL
ftr-386	1246	1	murphy	PERSON
ftr-386	1248	1	zero	CARDINAL
ftr-386	1248	2	murphy	PERSON
ftr-386	1250	1	2007	DATE
ftr-386	1250	2	murphy	PERSON
ftr-386	1250	3	423 235	CARDINAL
ftr-386	1251	1	third	ORDINAL
ftr-386	1252	1	236	CARDINAL
ftr-386	1253	1	263	CARDINAL
ftr-386	1254	1	237	CARDINAL
ftr-386	1256	1	1033	CARDINAL
ftr-386	1257	1	238	CARDINAL
ftr-386	1258	1	313	CARDINAL
ftr-386	1263	1	congress	ORG
ftr-386	1264	1	237	CARDINAL
ftr-386	1264	2	murphy	PERSON
ftr-386	1268	1	murphy	PERSON
ftr-386	1268	2	one	CARDINAL
ftr-386	1273	1	1941	DATE
ftr-386	1273	2	the supreme court	ORG
ftr-386	1274	1	424	CARDINAL
ftr-386	1274	2	florida	GPE
ftr-386	1274	3	239	CARDINAL
ftr-386	1275	1	167(a	CARDINAL
ftr-386	1275	2	262	CARDINAL
ftr-386	1275	3	264	CARDINAL
ftr-386	1275	4	265	CARDINAL
ftr-386	1280	1	murphy	PERSON
ftr-386	1309	1	murphy	PERSON
ftr-386	1309	2	three	CARDINAL
ftr-386	1310	1	16th	ORDINAL
ftr-386	1320	1	murphy	PERSON
ftr-386	1321	1	murphy	PERSON
ftr-386	1321	2	2007	DATE
ftr-386	1321	3	murphy	PERSON
ftr-386	1321	4	425 240	CARDINAL
ftr-386	1322	1	305	CARDINAL
ftr-386	1322	2	u.s.	GPE
ftr-386	1322	3	188	CARDINAL
ftr-386	1322	4	196	CARDINAL
ftr-386	1322	5	1938	DATE
ftr-386	1323	1	section 102	LAW
ftr-386	1325	1	241	CARDINAL
ftr-386	1325	2	144	CARDINAL
ftr-386	1325	3	110	CARDINAL
ftr-386	1325	4	1st	ORDINAL
ftr-386	1325	5	323	CARDINAL
ftr-386	1325	6	779	CARDINAL
ftr-386	1326	1	242	CARDINAL
ftr-386	1327	1	113	CARDINAL
ftr-386	1329	1	murphy	PERSON
ftr-386	1330	1	1	CARDINAL
ftr-386	1330	2	murphy	PERSON
ftr-386	1331	1	the supreme court	ORG
ftr-386	1331	2	1938	DATE
ftr-386	1331	3	lyeth v. hoey	PERSON
ftr-386	1332	1	first	ORDINAL
ftr-386	1332	2	1944	DATE
ftr-386	1332	3	raytheon production co.	ORG
ftr-386	1335	1	426	CARDINAL
ftr-386	1335	2	florida	GPE
ftr-386	1335	3	243	CARDINAL
ftr-386	1336	1	francisco v. united states	PERSON
ftr-386	1336	2	267	CARDINAL
ftr-386	1336	3	303	CARDINAL
ftr-386	1336	4	319	CARDINAL
ftr-386	1336	5	3d	CARDINAL
ftr-386	1336	6	2001	DATE
ftr-386	1337	1	tribune publishing co.	ORG
ftr-386	1337	2	united states	GPE
ftr-386	1337	3	836	CARDINAL
ftr-386	1337	4	1176	CARDINAL
ftr-386	1337	5	9th	ORDINAL
ftr-386	1338	1	v. united states	GPE
ftr-386	1338	2	808 f.2d 1374	CARDINAL
ftr-386	1338	3	10th	ORDINAL
ftr-386	1339	1	244	CARDINAL
ftr-386	1340	1	460	PRODUCT
ftr-386	1340	2	88	CARDINAL
ftr-386	1341	1	245	CARDINAL
ftr-386	1341	2	196	CARDINAL
ftr-386	1342	1	246	CARDINAL
ftr-386	1343	1	519	CARDINAL
ftr-386	1343	2	u.s.	GPE
ftr-386	1343	3	86-87	DATE
ftr-386	1346	1	congress	ORG
ftr-386	1348	1	murphy	PERSON
ftr-386	1350	1	murphy	PERSON
ftr-386	1350	2	murphy	PERSON
ftr-386	1353	1	one	CARDINAL
ftr-386	1353	2	murphy	PERSON
ftr-386	1356	1	murphy	PERSON
ftr-386	1356	2	245	CARDINAL
ftr-386	1356	3	16th	ORDINAL
ftr-386	1357	1	congress	ORG
ftr-386	1357	2	2007	DATE
ftr-386	1357	3	murphy	PERSON
ftr-386	1357	4	427	DATE
ftr-386	1357	5	scalia	PERSON
ftr-386	1357	6	thomas	PERSON
ftr-386	1358	1	519	CARDINAL
ftr-386	1358	2	u.s.	GPE
ftr-386	1358	3	97-99	CARDINAL
ftr-386	1359	1	247	CARDINAL
ftr-386	1360	1	gregory v. helvering	PERSON
ftr-386	1360	2	293	CARDINAL
ftr-386	1360	3	465	CARDINAL
ftr-386	1360	4	1935	DATE
ftr-386	1360	5	aff’g	DATE
ftr-386	1360	6	69	CARDINAL
ftr-386	1360	7	809	DATE
ftr-386	1360	8	810	CARDINAL
ftr-386	1360	9	2d	DATE
ftr-386	1360	10	knetch v. united states	PERSON
ftr-386	1360	11	364	CARDINAL
ftr-386	1360	12	361	CARDINAL
ftr-386	1360	13	1960	DATE
ftr-386	1361	1	the late 1930s	DATE
ftr-386	1361	2	early 1940s	DATE
ftr-386	1361	3	1913	DATE
ftr-386	1361	4	16th	ORDINAL
ftr-386	1362	1	2	CARDINAL
ftr-386	1362	2	murphy	PERSON
ftr-386	1363	1	lyeth v. hoey	PERSON
ftr-386	1363	2	by247	ORG
ftr-386	1366	1	murphy	PERSON
ftr-386	1367	1	murphy	PERSON
ftr-386	1375	1	murphy	PERSON
ftr-386	1376	1	section 104	LAW
ftr-386	1376	2	section 61 and the	LAW
ftr-386	1376	3	16th	ORDINAL
ftr-386	1377	1	428	CARDINAL
ftr-386	1377	2	florida	GPE
ftr-386	1378	1	248	CARDINAL
ftr-386	1379	1	17-21	DATE
ftr-386	1380	1	249	CARDINAL
ftr-386	1381	1	460	CARDINAL
ftr-386	1381	2	mcculloch v. maryland	PERSON
ftr-386	1381	3	4	CARDINAL
ftr-386	1382	1	17	CARDINAL
ftr-386	1382	2	u.s.	GPE
ftr-386	1382	3	316	CARDINAL
ftr-386	1382	4	431	CARDINAL
ftr-386	1382	5	1819	DATE
ftr-386	1382	6	the supreme court	ORG
ftr-386	1384	1	knowlton v. moore	PERSON
ftr-386	1384	2	178	CARDINAL
ftr-386	1384	3	60	DATE
ftr-386	1385	1	23	CARDINAL
ftr-386	1386	1	40	DATE
ftr-386	1386	2	67	CARDINAL
ftr-386	1386	3	187	CARDINAL
ftr-386	1387	1	250	CARDINAL
ftr-386	1388	1	murphy	PERSON
ftr-386	1389	1	251	CARDINAL
ftr-386	1390	1	24	CARDINAL
ftr-386	1390	2	45	CARDINAL
ftr-386	1390	3	194	CARDINAL
ftr-386	1391	1	252	CARDINAL
ftr-386	1392	1	41	CARDINAL
ftr-386	1392	2	180	CARDINAL
ftr-386	1393	1	congress	ORG
ftr-386	1394	1	murphy	PERSON
ftr-386	1396	1	16th	ORDINAL
ftr-386	1397	1	16th	ORDINAL
ftr-386	1401	1	murphy	PERSON
ftr-386	1403	1	murphy	PERSON
ftr-386	1403	2	251	CARDINAL
ftr-386	1405	1	one	CARDINAL
ftr-386	1407	1	congress	ORG
