id	sid	eid	entity	type
ftr-387	1	1	539	CARDINAL
ftr-387	1	2	florida	GPE
ftr-387	1	3	8	CARDINAL
ftr-387	1	4	2007	DATE
ftr-387	1	5	5	CARDINAL
ftr-387	1	6	douglas a. kahn	PERSON
ftr-387	1	7	jeffrey h. kahn i. introduction	PERSON
ftr-387	2	1	540 ii	QUANTITY
ftr-387	3	1	three	CARDINAL
ftr-387	5	1	542	CARDINAL
ftr-387	7	1	542 1	CARDINAL
ftr-387	9	1	543 2	CARDINAL
ftr-387	12	1	545 3	CARDINAL
ftr-387	15	1	549	CARDINAL
ftr-387	16	1	553	CARDINAL
ftr-387	18	1	554 ii	QUANTITY
ftr-387	19	1	554 540	CARDINAL
ftr-387	19	2	florida	GPE
ftr-387	19	3	paul g. kauper	PERSON
ftr-387	19	4	university of michigan law school	ORG
ftr-387	20	1	pennsylvania state university	ORG
ftr-387	21	1	gregg polsky	PERSON
ftr-387	22	1	1.for	CARDINAL
ftr-387	22	2	steve alford	PERSON
ftr-387	22	3	the university of iowa	ORG
ftr-387	22	4	new mexico	GPE
ftr-387	22	5	john pelphrey	PERSON
ftr-387	22	6	south alabama	LOC
ftr-387	22	7	arkansas	GPE
ftr-387	22	8	billy gillispie	PERSON
ftr-387	22	9	texas a&m	ORG
ftr-387	22	10	kentucky	GPE
ftr-387	22	11	bob huggins	PERSON
ftr-387	22	12	kansas	GPE
ftr-387	22	13	west virginia	GPE
ftr-387	22	14	tubby smith	PERSON
ftr-387	22	15	kentucky	GPE
ftr-387	22	16	minnesota	GPE
ftr-387	22	17	john beilein	PERSON
ftr-387	22	18	west virginia	GPE
ftr-387	22	19	michigan	GPE
ftr-387	22	20	todd lickliter	PERSON
ftr-387	22	21	the university of iowa	ORG
ftr-387	23	1	2	CARDINAL
ftr-387	23	2	huggins	PERSON
ftr-387	23	3	kansas	GPE
ftr-387	23	4	west virginia university	ORG
ftr-387	24	1	3.	CARDINAL
ftr-387	24	2	west virginia university	ORG
ftr-387	24	3	500,000	MONEY
ftr-387	24	4	years	DATE
ftr-387	25	1	beilein	PERSON
ftr-387	25	2	five years	DATE
ftr-387	25	3	2,500,000	MONEY
ftr-387	26	1	douglas a. kahn	PERSON
ftr-387	27	1	jeffrey h. kahn** i.	PERSON
ftr-387	27	2	the next few months	DATE
ftr-387	28	1	the past few months	DATE
ftr-387	29	1	john beilein	PERSON
ftr-387	30	1	last season	DATE
ftr-387	30	2	west virginia university	ORG
ftr-387	30	3	2012	DATE
ftr-387	31	1	april 3 of this year	DATE
ftr-387	31	2	the university of michigan	ORG
ftr-387	32	1	west virginia university	ORG
ftr-387	33	1	2,000,000	MONEY
ftr-387	33	2	2,500,000.3	MONEY
ftr-387	33	3	west virginia	GPE
ftr-387	33	4	2007	DATE
ftr-387	33	5	541 4	CARDINAL
ftr-387	34	1	west virginia	GPE
ftr-387	34	2	the ann arbor news	ORG
ftr-387	34	3	apr.	DATE
ftr-387	34	4	27, 2007	DATE
ftr-387	35	1	west virginia	GPE
ftr-387	37	1	jeffrey kahn &	PERSON
ftr-387	37	2	joshua fershee	PERSON
ftr-387	37	3	116	CARDINAL
ftr-387	37	4	389	CARDINAL
ftr-387	37	5	2007	DATE
ftr-387	38	1	5	CARDINAL
ftr-387	38	2	michael rosenberg	PERSON
ftr-387	38	3	detroit free press	ORG
ftr-387	38	4	mar. 29, 2007	DATE
ftr-387	38	5	$2.5 million	MONEY
ftr-387	40	1	one	CARDINAL
ftr-387	40	2	martin	PERSON
ftr-387	41	1	michigan	GPE
ftr-387	42	1	6	CARDINAL
ftr-387	43	1	ann arbor news	PERSON
ftr-387	43	2	mar. 31, 2007	DATE
ftr-387	44	1	7	CARDINAL
ftr-387	44	2	university of michigan	ORG
ftr-387	44	3	the university of michigan	ORG
ftr-387	44	4	the university of michigan	ORG
ftr-387	44	5	west virginia	GPE
ftr-387	45	1	more than $1 million	MONEY
ftr-387	45	2	ann arbor news	PERSON
ftr-387	45	3	apr.	DATE
ftr-387	45	4	4, 2007	DATE
ftr-387	45	5	$2.5 million	MONEY
ftr-387	45	6	west virginia	GPE
ftr-387	46	1	1,500,000	MONEY
ftr-387	46	2	five-year	DATE
ftr-387	46	3	the university of michigan	ORG
ftr-387	46	4	west virginia university	ORG
ftr-387	47	1	consequences5	WORK_OF_ART
ftr-387	48	1	6	CARDINAL
ftr-387	52	1	three	CARDINAL
ftr-387	52	2	the university of michigan	ORG
ftr-387	52	3	beilien	PERSON
ftr-387	52	4	1	CARDINAL
ftr-387	52	5	the university of michigan	ORG
ftr-387	52	6	2	CARDINAL
ftr-387	52	7	the university of michigan	ORG
ftr-387	52	8	3	CARDINAL
ftr-387	52	9	the university of michigan	ORG
ftr-387	53	1	the university of michigan	ORG
ftr-387	53	2	third	ORDINAL
ftr-387	53	3	542	CARDINAL
ftr-387	53	4	florida	GPE
ftr-387	53	5	michigan	GPE
ftr-387	53	6	ann arbor news	ORG
ftr-387	53	7	apr. 5, 2007	DATE
ftr-387	53	8	michigan	GPE
ftr-387	53	9	$2.5 million	MONEY
ftr-387	53	10	west virginia	GPE
ftr-387	54	1	michigan	GPE
ftr-387	55	1	martin	PERSON
ftr-387	56	1	8	CARDINAL
ftr-387	57	1	huggins	PERSON
ftr-387	58	1	9	CARDINAL
ftr-387	59	1	1.62-2(d)(1	CARDINAL
ftr-387	59	2	1.162-17(b)(1	CARDINAL
ftr-387	61	1	1.62-1t(e)(5	CARDINAL
ftr-387	61	2	132	CARDINAL
ftr-387	63	1	1.62-2(d)(1	CARDINAL
ftr-387	63	2	a subsequent year	DATE
ftr-387	65	1	three	CARDINAL
ftr-387	67	1	three	CARDINAL
ftr-387	67	2	the university of michigan	ORG
ftr-387	68	1	the university of michigan	ORG
ftr-387	69	1	the university of michigan	ORG
ftr-387	70	1	arise8	GPE
ftr-387	71	1	three	CARDINAL
ftr-387	72	1	two	CARDINAL
ftr-387	73	1	two	CARDINAL
ftr-387	74	1	9 2007	DATE
ftr-387	74	2	543	CARDINAL
ftr-387	76	1	1.132-5(a)(1)(v	CARDINAL
ftr-387	78	1	1.62-1t(e)(5	CARDINAL
ftr-387	79	1	§ 132(d	ORG
ftr-387	80	1	10	CARDINAL
ftr-387	80	2	colony trust co.	ORG
ftr-387	81	1	comm’r	CARDINAL
ftr-387	81	2	279	CARDINAL
ftr-387	81	3	716	CARDINAL
ftr-387	81	4	1929	DATE
ftr-387	83	1	70282	DATE
ftr-387	83	2	1970	DATE
ftr-387	85	1	66	CARDINAL
ftr-387	85	2	233	CARDINAL
ftr-387	86	1	west virginia university	ORG
ftr-387	91	1	1	CARDINAL
ftr-387	91	2	section 162	LAW
ftr-387	92	1	one	CARDINAL
ftr-387	94	1	zero	CARDINAL
ftr-387	94	2	zero	CARDINAL
ftr-387	97	1	544	CARDINAL
ftr-387	97	2	florida	GPE
ftr-387	97	3	11	CARDINAL
ftr-387	99	1	1.162-17(b)(1	CARDINAL
ftr-387	102	1	12	CARDINAL
ftr-387	103	1	steger v. comm’r	PERSON
ftr-387	103	2	113 t.c	QUANTITY
ftr-387	103	3	227	CARDINAL
ftr-387	103	4	231	CARDINAL
ftr-387	103	5	1999	DATE
ftr-387	103	6	quoting pacific coast biscuit co.	ORG
ftr-387	104	1	comm’r	CARDINAL
ftr-387	104	2	32	CARDINAL
ftr-387	104	3	39	DATE
ftr-387	104	4	43	DATE
ftr-387	110	1	2000-7	DATE
ftr-387	111	1	gregg polsky	PERSON
ftr-387	112	1	13	CARDINAL
ftr-387	112	2	irc §§ 62(a)(1	ORG
ftr-387	112	3	67(b	CARDINAL
ftr-387	113	1	1.62	CARDINAL
ftr-387	114	1	14	CARDINAL
ftr-387	114	2	67(a	CARDINAL
ftr-387	115	1	15	CARDINAL
ftr-387	117	1	2001	DATE
ftr-387	117	2	the year 2011	DATE
ftr-387	118	1	irc § 68(f	ORG
ftr-387	118	2	2001	DATE
ftr-387	120	1	107	CARDINAL
ftr-387	120	2	115	CARDINAL
ftr-387	121	1	38	CARDINAL
ftr-387	121	2	150	CARDINAL
ftr-387	121	3	2001	DATE
ftr-387	123	1	is11 deductible	PERSON
ftr-387	123	2	section 162	LAW
ftr-387	124	1	section 162	LAW
ftr-387	126	1	section 162	LAW
ftr-387	127	1	section 162	LAW
ftr-387	128	1	3	CARDINAL
ftr-387	128	2	2%	PERCENT
ftr-387	129	1	overall14	GPE
ftr-387	129	2	section 68	LAW
ftr-387	130	1	of15	PRODUCT
ftr-387	130	2	west virginia university	ORG
ftr-387	130	3	2007	DATE
ftr-387	130	4	545 16	CARDINAL
ftr-387	131	1	56(b)(1)(a)(i	CARDINAL
ftr-387	132	1	17	CARDINAL
ftr-387	135	1	comm’r	CARDINAL
ftr-387	135	2	279	CARDINAL
ftr-387	135	3	716	CARDINAL
ftr-387	135	4	729	CARDINAL
ftr-387	135	5	1929	DATE
ftr-387	138	1	1.61-14(a	CARDINAL
ftr-387	138	2	u.s.	GPE
ftr-387	138	3	303	CARDINAL
ftr-387	138	4	928	CARDINAL
ftr-387	138	5	1962	DATE
ftr-387	139	1	18	CARDINAL
ftr-387	140	1	1.62-1(c)(2	CARDINAL
ftr-387	144	1	two	CARDINAL
ftr-387	146	1	2	CARDINAL
ftr-387	149	1	section 162	LAW
ftr-387	150	1	section 62(a)(2)(a	LAW
ftr-387	152	1	546	CARDINAL
ftr-387	152	2	florida	GPE
ftr-387	153	1	19	CARDINAL
ftr-387	154	1	20	CARDINAL
ftr-387	155	1	1.62-2(b	CARDINAL
ftr-387	158	1	1.132-5(a)(2)(i	CARDINAL
ftr-387	158	2	31.3121(a)-1(h	CARDINAL
ftr-387	158	3	31.3401(a)1(b)(2	CARDINAL
ftr-387	160	1	21	CARDINAL
ftr-387	161	1	leandra lederman	PERSON
ftr-387	161	2	third	ORDINAL
ftr-387	161	3	60	CARDINAL
ftr-387	161	4	stanford l. rev	PERSON
ftr-387	162	1	2007	DATE
ftr-387	163	1	22	CARDINAL
ftr-387	164	1	the tax reform act of	LAW
ftr-387	164	2	1986	DATE
ftr-387	166	1	99	CARDINAL
ftr-387	166	2	132	CARDINAL
ftr-387	166	3	100	CARDINAL
ftr-387	167	1	2085	CARDINAL
ftr-387	167	2	2113	CARDINAL
ftr-387	167	3	1986	DATE
ftr-387	168	1	congress	ORG
ftr-387	172	1	100th	ORDINAL
ftr-387	172	2	1st	ORDINAL
ftr-387	172	3	the tax reform act of	LAW
ftr-387	172	4	1986	DATE
ftr-387	172	5	78-79	CARDINAL
ftr-387	173	1	1987	DATE
ftr-387	174	1	161	CARDINAL
ftr-387	174	2	199	CARDINAL
ftr-387	175	1	that19	ORG
ftr-387	177	1	section 1.62-2(b	LAW
ftr-387	179	1	congress	ORG
ftr-387	181	1	only one	CARDINAL
ftr-387	182	1	third	ORDINAL
ftr-387	183	1	congress	ORG
ftr-387	183	2	an21	PRODUCT
ftr-387	184	1	one22	PERSON
ftr-387	184	2	third	ORDINAL
ftr-387	184	3	only 2007	DATE
ftr-387	184	4	547 23	CARDINAL
ftr-387	185	1	jeffrey kahn	PERSON
ftr-387	185	2	dutch	NORP
ftr-387	185	3	80	CARDINAL
ftr-387	186	1	l. rev	PERSON
ftr-387	186	2	1	CARDINAL
ftr-387	186	3	20-25	DATE
ftr-387	186	4	62-63	CARDINAL
ftr-387	186	5	jeffrey kahn	PERSON
ftr-387	186	6	57	CARDINAL
ftr-387	186	7	hastings l. j. 645	PERSON
ftr-387	186	8	677-679	CARDINAL
ftr-387	186	9	2006	DATE
ftr-387	187	1	24.1992	CARDINAL
ftr-387	187	2	51 25	DATE
ftr-387	188	1	d.	NORP
ftr-387	189	1	1.132-5(a)(2)(i	CARDINAL
ftr-387	190	1	26	CARDINAL
ftr-387	191	1	53	DATE
ftr-387	192	1	one	CARDINAL
ftr-387	192	2	congress	ORG
ftr-387	193	1	23	CARDINAL
ftr-387	198	1	section 132(a)(3	LAW
ftr-387	199	1	92-69	CARDINAL
ftr-387	199	2	section 132(a)(3	LAW
ftr-387	200	1	section 132	LAW
ftr-387	201	1	section 162	LAW
ftr-387	202	1	26	CARDINAL
ftr-387	202	2	section 62	LAW
ftr-387	202	3	548	CARDINAL
ftr-387	202	4	florida	GPE
ftr-387	202	5	27	CARDINAL
ftr-387	204	1	28	CARDINAL
ftr-387	206	1	1.162-17(b)(1	CARDINAL
ftr-387	210	1	the university of michigan	ORG
ftr-387	213	1	the university of michigan	ORG
ftr-387	214	1	the university of michigan	ORG
ftr-387	217	1	the university of michigan	ORG
ftr-387	219	1	paris	GPE
ftr-387	219	2	france	GPE
ftr-387	219	3	paris	GPE
ftr-387	220	1	section 1.62-1t(e)(5	LAW
ftr-387	221	1	two	CARDINAL
ftr-387	222	1	9	CARDINAL
ftr-387	222	2	section 132	LAW
ftr-387	223	1	9	CARDINAL
ftr-387	223	2	section 132	LAW
ftr-387	223	3	section 1.62-2(d)(1	LAW
ftr-387	223	4	two years	DATE
ftr-387	224	1	28	CARDINAL
ftr-387	225	1	section 132	LAW
ftr-387	225	2	congress	ORG
ftr-387	225	3	2007	DATE
ftr-387	225	4	549	CARDINAL
ftr-387	226	1	section 132(a)(3	LAW
ftr-387	226	2	section 62(a)(2)(a	LAW
ftr-387	227	1	section 132(d	LAW
ftr-387	227	2	162	CARDINAL
ftr-387	227	3	167	CARDINAL
ftr-387	228	1	section 62(a)(2)(a	LAW
ftr-387	228	2	161	CARDINAL
ftr-387	228	3	199	CARDINAL
ftr-387	230	1	section 132(d	LAW
ftr-387	231	1	treasury	ORG
ftr-387	231	2	section 1.132-5(a)(2)(i	LAW
ftr-387	239	1	3	CARDINAL
ftr-387	240	1	550	CARDINAL
ftr-387	240	2	florida	GPE
ftr-387	240	3	29	CARDINAL
ftr-387	240	4	63	CARDINAL
ftr-387	240	5	1963-1	DATE
ftr-387	240	6	177	CARDINAL
ftr-387	240	7	30	CARDINAL
ftr-387	240	8	401	CARDINAL
ftr-387	240	9	118	CARDINAL
ftr-387	240	10	5th	ORDINAL
ftr-387	240	11	1968	DATE
ftr-387	241	1	31	CARDINAL
ftr-387	242	1	123	CARDINAL
ftr-387	250	1	one	CARDINAL
ftr-387	250	2	fifth	ORDINAL
ftr-387	250	3	united states	GPE
ftr-387	250	4	gotcher	PERSON
ftr-387	250	5	volkswagen	ORG
ftr-387	250	6	texas	GPE
ftr-387	252	1	volkswagen	ORG
ftr-387	252	2	volkswagen	ORG
ftr-387	252	3	germany	GPE
ftr-387	252	4	volkswagen of america	ORG
ftr-387	252	5	germany	GPE
ftr-387	252	6	volkswagen	ORG
ftr-387	261	1	2007	DATE
ftr-387	261	2	551	CARDINAL
ftr-387	264	1	200137039	DATE
ftr-387	264	2	june 19, 2001	DATE
ftr-387	264	3	1984	DATE
ftr-387	264	4	congress	ORG
ftr-387	264	5	section 61(a)(1	LAW
ftr-387	264	6	section 132	LAW
ftr-387	265	1	1984	DATE
ftr-387	265	2	1984	DATE
ftr-387	267	1	gotcher	PERSON
ftr-387	268	1	the bilt rite corporation	ORG
ftr-387	269	1	f city	GPE
ftr-387	269	2	bilt	GPE
ftr-387	270	1	bilt	ORG
ftr-387	273	1	bilt	PERSON
ftr-387	274	1	2001	DATE
ftr-387	274	2	fsa	ORG
ftr-387	275	1	bilt	ORG
ftr-387	276	1	552	CARDINAL
ftr-387	276	2	florida	GPE
ftr-387	276	3	32	CARDINAL
ftr-387	277	1	1966-1	DATE
ftr-387	277	2	233	CARDINAL
ftr-387	278	1	33	CARDINAL
ftr-387	278	2	1973-2	DATE
ftr-387	278	3	323	CARDINAL
ftr-387	279	1	bilt	ORG
ftr-387	282	1	section 132	LAW
ftr-387	283	1	66	CARDINAL
ftr-387	283	2	an32	PRODUCT
ftr-387	287	1	1973	DATE
ftr-387	288	1	73-351	CARDINAL
ftr-387	288	2	an33	ORG
ftr-387	290	1	66	CARDINAL
ftr-387	291	1	first	ORDINAL
ftr-387	291	2	1966	DATE
ftr-387	291	3	1973	DATE
ftr-387	293	1	two	CARDINAL
ftr-387	294	1	66	CARDINAL
ftr-387	296	1	1973	DATE
ftr-387	301	1	2007	DATE
ftr-387	301	2	553 34	DATE
ftr-387	306	1	73-54	CARDINAL
ftr-387	306	2	1973-1	DATE
ftr-387	306	3	187	CARDINAL
ftr-387	311	1	one	CARDINAL
ftr-387	312	1	reorganization34	PERSON
ftr-387	317	1	1	CARDINAL
ftr-387	317	2	2	CARDINAL
ftr-387	323	1	554	CARDINAL
ftr-387	323	2	florida	GPE
ftr-387	330	1	two	CARDINAL
ftr-387	331	1	one	CARDINAL
ftr-387	333	1	second	ORDINAL