id	sid	eid	entity	type
ftr-393	1	1	university of houston law center	ORG
ftr-393	2	1	clarence j. teselle	PERSON
ftr-393	2	2	university of florida	ORG
ftr-393	2	3	fredric g. levin college	PERSON
ftr-393	3	1	433	CARDINAL
ftr-393	3	2	the year 2006	DATE
ftr-393	3	3	ira b.	PERSON
ftr-393	3	4	martin j. mcmahon	PERSON
ftr-393	3	5	jr.	PERSON
ftr-393	4	1	435	CARDINAL
ftr-393	4	2	435	CARDINAL
ftr-393	4	3	438	CARDINAL
ftr-393	4	4	438 d. year	DATE
ftr-393	4	5	438 ii	QUANTITY
ftr-393	4	6	438	CARDINAL
ftr-393	4	7	438	CARDINAL
ftr-393	4	8	440	CARDINAL
ftr-393	4	9	443	CARDINAL
ftr-393	4	10	d.	NORP
ftr-393	4	11	443	CARDINAL
ftr-393	4	12	e. depreciation & amortization	ORG
ftr-393	5	1	448	CARDINAL
ftr-393	5	2	448	CARDINAL
ftr-393	5	3	448	CARDINAL
ftr-393	5	4	453 iii	QUANTITY
ftr-393	6	1	453	CARDINAL
ftr-393	6	2	453	CARDINAL
ftr-393	7	1	456	CARDINAL
ftr-393	8	1	456	CARDINAL
ftr-393	8	2	d.	NORP
ftr-393	8	3	457	CARDINAL
ftr-393	8	4	457	CARDINAL
ftr-393	8	5	457	CARDINAL
ftr-393	8	6	459	CARDINAL
ftr-393	8	7	section 83	LAW
ftr-393	8	8	465	CARDINAL
ftr-393	8	9	467	CARDINAL
ftr-393	8	10	469	CARDINAL
ftr-393	9	1	469	CARDINAL
ftr-393	9	2	469	CARDINAL
ftr-393	9	3	472	CARDINAL
ftr-393	9	4	d.	NORP
ftr-393	9	5	280a	ORG
ftr-393	9	6	473 434	CARDINAL
ftr-393	9	7	florida	GPE
ftr-393	9	8	si e. deductions	PERSON
ftr-393	10	1	472	CARDINAL
ftr-393	10	2	475	CARDINAL
ftr-393	12	1	475	CARDINAL
ftr-393	13	1	475	CARDINAL
ftr-393	13	2	476	CARDINAL
ftr-393	14	1	477	CARDINAL
ftr-393	14	2	477	CARDINAL
ftr-393	14	3	478	CARDINAL
ftr-393	14	4	479	CARDINAL
ftr-393	14	5	479	CARDINAL
ftr-393	15	1	481	CARDINAL
ftr-393	15	2	years	DATE
ftr-393	15	3	481	CARDINAL
ftr-393	15	4	481	CARDINAL
ftr-393	16	1	481	CARDINAL
ftr-393	17	1	481	CARDINAL
ftr-393	18	1	481	CARDINAL
ftr-393	19	1	482	CARDINAL
ftr-393	19	2	482	CARDINAL
ftr-393	21	1	482	CARDINAL
ftr-393	21	2	482	CARDINAL
ftr-393	21	3	493	CARDINAL
ftr-393	22	1	495	CARDINAL
ftr-393	22	2	d.	NORP
ftr-393	23	1	502	CARDINAL
ftr-393	23	2	504	CARDINAL
ftr-393	25	1	505	CARDINAL
ftr-393	25	2	505	CARDINAL
ftr-393	25	3	510	CARDINAL
ftr-393	25	4	a.	PERSON
ftr-393	25	5	510	CARDINAL
ftr-393	25	6	512	CARDINAL
ftr-393	25	7	514	CARDINAL
ftr-393	25	8	d.	NORP
ftr-393	25	9	515	CARDINAL
ftr-393	25	10	f. liens	PERSON
ftr-393	25	11	515	CARDINAL
ftr-393	25	12	520	CARDINAL
ftr-393	25	13	523	CARDINAL
ftr-393	25	14	532	CARDINAL
ftr-393	25	15	532	CARDINAL
ftr-393	25	16	532	CARDINAL
ftr-393	25	17	534 a.	PERSON
ftr-393	25	18	534	CARDINAL
ftr-393	25	19	544	CARDINAL
ftr-393	25	20	2007	DATE
ftr-393	25	21	435	CARDINAL
ftr-393	25	22	the year 2006	DATE
ftr-393	25	23	ira b. shepard martin j. mcmahon	PERSON
ftr-393	25	24	jr.	PERSON
ftr-393	26	1	the internal revenue service	ORG
ftr-393	26	2	twelve months	DATE
ftr-393	28	1	1	CARDINAL
ftr-393	28	2	2	CARDINAL
ftr-393	28	3	3	CARDINAL
ftr-393	28	4	4	CARDINAL
ftr-393	29	1	two	CARDINAL
ftr-393	32	1	marty	PERSON
ftr-393	33	1	i. accounting a. accounting methods	ORG
ftr-393	33	2	1	CARDINAL
ftr-393	34	1	lehrer v. commissioner	PERSON
ftr-393	34	2	t.c.	PERSON
ftr-393	35	1	2005	DATE
ftr-393	35	2	167	CARDINAL
ftr-393	35	3	7/11/05	CARDINAL
ftr-393	36	1	irs	ORG
ftr-393	36	2	the three years	DATE
ftr-393	37	1	436	CARDINAL
ftr-393	37	2	florida	GPE
ftr-393	37	3	8	CARDINAL
ftr-393	37	4	irs	ORG
ftr-393	37	5	lehrer	PERSON
ftr-393	37	6	the years	DATE
ftr-393	37	7	§ 475(f	ORG
ftr-393	37	8	proc	PERSON
ftr-393	38	1	99-17	CARDINAL
ftr-393	38	2	503	CARDINAL
ftr-393	39	1	first	ORDINAL
ftr-393	40	1	proc	PERSON
ftr-393	41	1	99-17	CARDINAL
ftr-393	42	1	the taxable year	DATE
ftr-393	42	2	year end	DATE
ftr-393	43	1	sec	ORG
ftr-393	43	2	475(f)(1)(a)(i	CARDINAL
ftr-393	43	3	chen v. commissioner	PERSON
ftr-393	43	4	t.c.	PERSON
ftr-393	44	1	2004	CARDINAL
ftr-393	46	1	sec	ORG
ftr-393	48	1	section 165	LAW
ftr-393	48	2	3,000	MONEY
ftr-393	50	1	1211(b)(1	CARDINAL
ftr-393	50	2	chen v. commissioner	PERSON
ftr-393	50	3	supra	PERSON
ftr-393	51	1	chen	PERSON
ftr-393	51	2	section 475(f	ORG
ftr-393	54	1	treasury	ORG
ftr-393	54	2	the taxable year	DATE
ftr-393	54	3	years	DATE
ftr-393	57	1	105148	DATE
ftr-393	57	2	446	CARDINAL
ftr-393	57	3	1997	DATE
ftr-393	57	4	1997-4	DATE
ftr-393	58	1	1	CARDINAL
ftr-393	58	2	323	CARDINAL
ftr-393	58	3	768	CARDINAL
ftr-393	60	1	2007	DATE
ftr-393	60	2	437	CARDINAL
ftr-393	61	1	126	CARDINAL
ftr-393	61	2	279	CARDINAL
ftr-393	61	3	5/11/06	CARDINAL
ftr-393	62	1	birmingham	GPE
ftr-393	62	2	alabama plaintiffs	ORG
ftr-393	62	3	1999	DATE
ftr-393	62	4	about $17 million	MONEY
ftr-393	62	5	each of the years 1999 and 2000	DATE
ftr-393	63	1	2000	DATE
ftr-393	63	2	between january 28 and april 14, 2000	DATE
ftr-393	63	3	the day	DATE
ftr-393	63	4	more than $25 million	MONEY
ftr-393	64	1	1999	DATE
ftr-393	64	2	april 17, 2000	DATE
ftr-393	65	1	june 2000	DATE
ftr-393	65	2	9100	PRODUCT
ftr-393	65	3	the april 17th	DATE
ftr-393	65	4	proc	PERSON
ftr-393	66	1	99-17	CARDINAL
ftr-393	66	2	503	CARDINAL
ftr-393	67	1	wells	PERSON
ftr-393	68	1	301.9100	CARDINAL
ftr-393	68	2	between april 14 and july 21	DATE
ftr-393	68	3	§ 475(f	ORG
ftr-393	69	1	1	CARDINAL
ftr-393	70	1	t.c.	PERSON
ftr-393	71	1	258	CARDINAL
ftr-393	71	2	11/30/06	CARDINAL
ftr-393	72	1	one	CARDINAL
ftr-393	72	2	first	ORDINAL
ftr-393	73	1	2	CARDINAL
ftr-393	74	1	huffman v. commissioner	PERSON
ftr-393	74	2	126	CARDINAL
ftr-393	75	1	322	CARDINAL
ftr-393	75	2	5/16/06	CARDINAL
ftr-393	76	1	481	CARDINAL
ftr-393	77	1	halpern	PERSON
ftr-393	77	2	10to	ORDINAL
ftr-393	78	1	1.472-8	CARDINAL
ftr-393	79	1	438	CARDINAL
ftr-393	79	2	florida	GPE
ftr-393	80	1	8	CARDINAL
ftr-393	80	2	•	CARDINAL
ftr-393	80	3	10 to 20 year	DATE
ftr-393	83	1	2006	DATE
ftr-393	84	1	2006	DATE
ftr-393	85	1	d. year	ORG
ftr-393	85	2	1	CARDINAL
ftr-393	85	3	the year	DATE
ftr-393	86	1	chrysler corp.	ORG
ftr-393	87	1	436	CARDINAL
ftr-393	87	2	644	CARDINAL
ftr-393	87	3	6th	ORDINAL
ftr-393	88	1	2/8/06	CARDINAL
ftr-393	88	2	aff’g t.c.	PERSON
ftr-393	89	1	2000	CARDINAL
ftr-393	89	2	283	CARDINAL
ftr-393	90	1	the year	DATE
ftr-393	91	1	united states	GPE
ftr-393	91	2	general dynamics corp.	ORG
ftr-393	91	3	481	CARDINAL
ftr-393	91	4	239	CARDINAL
ftr-393	91	5	1987	DATE
ftr-393	91	6	united states	GPE
ftr-393	91	7	hughes properties, inc.	ORG
ftr-393	92	1	476	CARDINAL
ftr-393	92	2	593	CARDINAL
ftr-393	92	3	1986	DATE
ftr-393	92	4	one	CARDINAL
ftr-393	92	5	one	CARDINAL
ftr-393	93	1	1	CARDINAL
ftr-393	94	1	karns prime & fancy food, ltd.	ORG
ftr-393	95	1	t.c.	PERSON
ftr-393	96	1	2005	DATE
ftr-393	96	2	233	CARDINAL
ftr-393	97	1	$1.5 million	MONEY
ftr-393	97	2	2007	DATE
ftr-393	97	3	439	CARDINAL
ftr-393	98	1	a.	PERSON
ftr-393	99	1	ninth	ORDINAL
ftr-393	100	1	westpac pacific food v. commissioner	ORG
ftr-393	100	2	451	CARDINAL
ftr-393	100	3	9th	ORDINAL
ftr-393	101	1	6/21/06	CARDINAL
ftr-393	101	2	rev’g t.c.	PERSON
ftr-393	102	1	2001-175	DATE
ftr-393	102	2	7/16/01	CARDINAL
ftr-393	104	1	2	CARDINAL
ftr-393	105	1	miller v. commissioner	PERSON
ftr-393	105	2	t.c.	PERSON
ftr-393	106	1	2006-125	CARDINAL
ftr-393	106	2	6/15/06	CARDINAL
ftr-393	108	1	third	ORDINAL
ftr-393	111	1	3	CARDINAL
ftr-393	112	1	tipra	PERSON
ftr-393	112	2	468b(g)(2	ORG
ftr-393	112	3	3	CARDINAL
ftr-393	112	4	2011	DATE
ftr-393	112	5	1980	DATE
ftr-393	113	1	a.	PERSON
ftr-393	114	1	2006	DATE
ftr-393	114	2	409	CARDINAL
ftr-393	114	3	440	CARDINAL
ftr-393	114	4	florida	GPE
ftr-393	115	1	8	CARDINAL
ftr-393	115	2	si b. deductible	PERSON
ftr-393	115	3	1	CARDINAL
ftr-393	116	1	irs	ORG
ftr-393	117	1	2004-6, 2004-1	DATE
ftr-393	117	2	308	CARDINAL
ftr-393	117	3	12/23/03	CARDINAL
ftr-393	118	1	1	CARDINAL
ftr-393	119	1	2	CARDINAL
ftr-393	119	2	3	CARDINAL
ftr-393	119	3	11	CARDINAL
ftr-393	119	4	12	CARDINAL
ftr-393	119	5	13	CARDINAL
ftr-393	119	6	15	CARDINAL
ftr-393	120	1	a.	PERSON
ftr-393	122	1	71	CARDINAL
ftr-393	122	2	48590	DATE
ftr-393	122	3	8/21/06	CARDINAL
ftr-393	123	1	50 percent	PERCENT
ftr-393	123	2	macrs	ORG
ftr-393	124	1	twelve-month	DATE
ftr-393	124	2	four	CARDINAL
ftr-393	124	3	irs	ORG
ftr-393	126	1	the taxable year	DATE
ftr-393	127	1	the taxable year	DATE
ftr-393	130	1	2007	DATE
ftr-393	130	2	441	CARDINAL
ftr-393	133	1	•	CARDINAL
ftr-393	134	1	1	CARDINAL
ftr-393	134	2	2	CARDINAL
ftr-393	139	1	irs	ORG
ftr-393	140	1	1	CARDINAL
ftr-393	140	2	2	CARDINAL
ftr-393	140	3	3	CARDINAL
ftr-393	140	4	4	CARDINAL
ftr-393	140	5	5	CARDINAL
ftr-393	141	1	•	CARDINAL
ftr-393	141	2	442	CARDINAL
ftr-393	141	3	florida	GPE
ftr-393	142	1	8	CARDINAL
ftr-393	146	1	•	CARDINAL
ftr-393	146	2	cladr	GPE
ftr-393	146	3	the late 1960s to 1980	DATE
ftr-393	146	4	acrs	ORG
ftr-393	147	1	all future years	DATE
ftr-393	147	2	irs	ORG
ftr-393	148	1	the taxable year	DATE
ftr-393	149	1	macrs	ORG
ftr-393	151	1	•	CARDINAL
ftr-393	152	1	two	CARDINAL
ftr-393	153	1	one	CARDINAL
ftr-393	154	1	macrs	ORG
ftr-393	155	1	168(i)(6	DATE
ftr-393	155	2	the last day of the first half	DATE
ftr-393	156	1	a calendar year	DATE
ftr-393	156	2	june 30	DATE
ftr-393	156	3	the taxable year	DATE
ftr-393	157	1	2007	DATE
ftr-393	157	2	443	CARDINAL
ftr-393	158	1	2	CARDINAL
ftr-393	158	2	anschultz co.	ORG
ftr-393	158	3	t.c.	PERSON
ftr-393	159	1	200640	DATE
ftr-393	159	2	3/13/06	CARDINAL
ftr-393	159	3	t.c.	PERSON
ftr-393	160	1	2006-124	DATE
ftr-393	160	2	6/14/06	CARDINAL
ftr-393	161	1	first	ORDINAL
ftr-393	162	1	1.263a1(e)(3)(i	CARDINAL
ftr-393	162	2	1.451-3(d)(6)(i	CARDINAL
ftr-393	162	3	1	CARDINAL
ftr-393	162	4	2	CARDINAL
ftr-393	163	1	haines	PERSON
ftr-393	163	2	reg	CARDINAL
ftr-393	164	1	1.263a-1(f)(4	CARDINAL
ftr-393	165	1	1.451-3(d)(6)(i	CARDINAL
ftr-393	165	2	460	PRODUCT
ftr-393	166	1	3	CARDINAL
ftr-393	166	2	1996 olympics	DATE
ftr-393	166	3	$5 million	MONEY
ftr-393	167	1	tigrett	PERSON
ftr-393	167	2	v. united states	GPE
ftr-393	167	3	96	CARDINAL
ftr-393	167	4	2005-5649	DATE
ftr-393	167	5	tenn	PERSON
ftr-393	168	1	96	CARDINAL
ftr-393	168	2	2005-6341	DATE
ftr-393	169	1	$5 million	MONEY
ftr-393	169	2	the house of blues venue	ORG
ftr-393	169	3	centennial	DATE
ftr-393	169	4	atlanta	GPE
ftr-393	169	5	1996	DATE
ftr-393	170	1	a. tigrett	PERSON
ftr-393	170	2	99	CARDINAL
ftr-393	170	3	2007	DATE
ftr-393	170	4	501	CARDINAL
ftr-393	170	5	6th	ORDINAL
ftr-393	171	1	1/12/07	CARDINAL
ftr-393	173	1	2006	DATE
ftr-393	174	1	d.	NORP
ftr-393	174	2	1	CARDINAL
ftr-393	175	1	irs	ORG
ftr-393	175	2	2005	DATE
ftr-393	176	1	proc	PERSON
ftr-393	177	1	2004-64	DATE
ftr-393	177	2	2004-49	DATE
ftr-393	178	1	898	CARDINAL
ftr-393	178	2	superseding rev	PERSON
ftr-393	179	1	2003-76	DATE
ftr-393	179	2	2003-43	DATE
ftr-393	180	1	924	CARDINAL
ftr-393	181	1	1/1/05	CARDINAL
ftr-393	181	2	37.5 cents	MONEY
ftr-393	181	3	40.5 cents	MONEY
ftr-393	181	4	444	CARDINAL
ftr-393	181	5	florida	GPE
ftr-393	182	1	8	CARDINAL
ftr-393	182	2	14 cents	MONEY
ftr-393	182	3	15 cents	MONEY
ftr-393	182	4	14 cents	MONEY
ftr-393	184	1	irs	ORG
ftr-393	184	2	9/1/05	CARDINAL
ftr-393	185	1	2005-71, 2005-	DATE
ftr-393	185	2	2	CARDINAL
ftr-393	185	3	714	CARDINAL
ftr-393	185	4	9/12/05	CARDINAL
ftr-393	186	1	9/1/05	DATE
ftr-393	186	2	48.5 cents	MONEY
ftr-393	186	3	22 cents	MONEY
ftr-393	187	1	14 cents	MONEY
ftr-393	188	1	the first eight months of 2005	DATE
ftr-393	188	2	the last four for 2006	DATE
ftr-393	189	1	proc	PERSON
ftr-393	190	1	2005-78	DATE
ftr-393	190	2	2	CARDINAL
ftr-393	190	3	1177	CARDINAL
ftr-393	191	1	1/1/06	DATE
ftr-393	192	1	44.5 cents	MONEY
ftr-393	192	2	18 cents	MONEY
ftr-393	192	3	14 cents	MONEY
ftr-393	192	4	hurricane katrina	EVENT
ftr-393	192	5	32 cents	MONEY
ftr-393	192	6	hurricane katrina	EVENT
ftr-393	192	7	up to	MONEY
ftr-393	192	8	44.5 cents	MONEY
ftr-393	194	1	irs	ORG
ftr-393	194	2	2006	DATE
ftr-393	194	3	december 2005	DATE
ftr-393	194	4	2006	DATE
ftr-393	195	1	proc	PERSON
ftr-393	196	1	2006-49, 2006-47	DATE
ftr-393	197	1	936	CARDINAL
ftr-393	197	2	11/1/06	CARDINAL
ftr-393	198	1	2007	DATE
ftr-393	198	2	48.5 cents	MONEY
ftr-393	198	3	20 cents	MONEY
ftr-393	199	1	14 cents	MONEY
ftr-393	200	1	2.	CARDINAL
ftr-393	200	2	section 201	LAW
ftr-393	200	3	2004	DATE
ftr-393	200	4	179	CARDINAL
ftr-393	200	5	100,000	MONEY
ftr-393	200	6	400,000	MONEY
ftr-393	200	7	years beginning before 2008	DATE
ftr-393	201	1	a.	PERSON
ftr-393	201	2	179	CARDINAL
ftr-393	201	3	2009	DATE
ftr-393	202	1	tipra	PERSON
ftr-393	202	2	179	CARDINAL
ftr-393	202	3	2010	DATE
ftr-393	203	1	3	CARDINAL
ftr-393	204	1	section 102	LAW
ftr-393	204	2	2004	DATE
ftr-393	204	3	199	CARDINAL
ftr-393	204	4	nine percent	PERCENT
ftr-393	204	5	u.s.	GPE
ftr-393	205	1	199	CARDINAL
ftr-393	206	1	2007	DATE
ftr-393	206	2	445	CARDINAL
ftr-393	207	1	over six years	DATE
ftr-393	207	2	2005	DATE
ftr-393	208	1	three percent	PERCENT
ftr-393	208	2	2005	DATE
ftr-393	208	3	nine percent	PERCENT
ftr-393	208	4	2009	DATE
ftr-393	208	5	50 percent	PERCENT
ftr-393	208	6	the year	DATE
ftr-393	212	1	199(d)(5	CARDINAL
ftr-393	213	1	•	CARDINAL
ftr-393	213	2	1	CARDINAL
ftr-393	213	3	2	CARDINAL
ftr-393	213	4	3	CARDINAL
ftr-393	215	1	1	CARDINAL
ftr-393	215	2	the united states	GPE
ftr-393	215	3	the united states	GPE
ftr-393	215	4	2	CARDINAL
ftr-393	215	5	the united states	GPE
ftr-393	215	6	3	CARDINAL
ftr-393	215	7	the united states	GPE
ftr-393	215	8	united states	GPE
ftr-393	216	1	1	CARDINAL
ftr-393	216	2	2	CARDINAL
ftr-393	217	1	a.	PERSON
ftr-393	219	1	2005-14, 2005-1	DATE
ftr-393	220	1	498	CARDINAL
ftr-393	220	2	1/19/05	CARDINAL
ftr-393	222	1	2005-14	DATE
ftr-393	224	1	reg-105847-05	DATE
ftr-393	224	2	70	CARDINAL
ftr-393	224	3	67220	DATE
ftr-393	224	4	11/4/05	CARDINAL
ftr-393	225	1	irs	ORG
ftr-393	225	2	224	CARDINAL
ftr-393	225	3	1.199-1	CARDINAL
ftr-393	225	4	u.s.	GPE
ftr-393	225	5	199	CARDINAL
ftr-393	226	1	446	CARDINAL
ftr-393	226	2	florida	GPE
ftr-393	227	1	8	CARDINAL
ftr-393	228	1	c.	PERSON
ftr-393	229	1	199	CARDINAL
ftr-393	229	2	247	CARDINAL
ftr-393	229	3	only 137	CARDINAL
ftr-393	229	4	55	CARDINAL
ftr-393	230	1	t.d	PERSON
ftr-393	230	2	9263	DATE
ftr-393	230	3	71	CARDINAL
ftr-393	230	4	31268	CARDINAL
ftr-393	230	5	2006-25	DATE
ftr-393	231	1	1063	CARDINAL
ftr-393	233	1	d.	NORP
ftr-393	234	1	tipra	PERSON
ftr-393	234	2	514	CARDINAL
ftr-393	235	1	e. rev	PERSON
ftr-393	235	2	proc	PERSON
ftr-393	236	1	2006-22, 2006-23	DATE
ftr-393	237	1	1033	CARDINAL
ftr-393	237	2	5/24/06	CARDINAL
ftr-393	239	1	three	CARDINAL
ftr-393	239	2	1	CARDINAL
ftr-393	240	1	f. t.d.	PERSON
ftr-393	240	2	9293	CARDINAL
ftr-393	240	3	section 199	LAW
ftr-393	240	4	71	CARDINAL
ftr-393	240	5	61662	CARDINAL
ftr-393	241	1	10/19/06	CARDINAL
ftr-393	242	1	irs	ORG
ftr-393	243	1	reg-127819-06	DATE
ftr-393	244	1	4	CARDINAL
ftr-393	245	1	namyst	PERSON
ftr-393	245	2	t.c.	PERSON
ftr-393	246	1	2004	CARDINAL
ftr-393	246	2	263	CARDINAL
ftr-393	248	1	1.62-2(f	QUANTITY
ftr-393	252	1	namyst	PERSON
ftr-393	252	2	435	CARDINAL
ftr-393	252	3	910	CARDINAL
ftr-393	252	4	2006-1	DATE
ftr-393	253	1	¶50,163	PERSON
ftr-393	253	2	8th	ORDINAL
ftr-393	254	1	1/27/06	CARDINAL
ftr-393	256	1	1.62-2	CARDINAL
ftr-393	256	2	2007	DATE
ftr-393	256	3	447	CARDINAL
ftr-393	257	1	the tax court	ORG
ftr-393	258	1	5	CARDINAL
ftr-393	258	2	irs	ORG
ftr-393	261	1	200656	DATE
ftr-393	261	2	2006-46	DATE
ftr-393	262	1	874	CARDINAL
ftr-393	262	2	11/13/06	CARDINAL
ftr-393	265	1	•	CARDINAL
ftr-393	265	2	a “cents	MONEY
ftr-393	265	3	52	MONEY
ftr-393	265	4	4.04	CARDINAL
ftr-393	266	1	2005-67, 2005-	DATE
ftr-393	266	2	729	CARDINAL
ftr-393	266	3	6	CARDINAL
ftr-393	269	1	461	CARDINAL
ftr-393	269	2	1030	CARDINAL
ftr-393	269	3	8th	ORDINAL
ftr-393	269	4	8/23/06	CARDINAL
ftr-393	273	1	eighth	ORDINAL
ftr-393	273	2	loken	PERSON
ftr-393	275	1	bissonnette v. commissioner	PERSON
ftr-393	275	2	127 t.c	QUANTITY
ftr-393	275	3	124	CARDINAL
ftr-393	275	4	10/23/06	CARDINAL
ftr-393	276	1	haines	PERSON
ftr-393	276	2	seven-hour	TIME
ftr-393	276	3	singleday	DATE
ftr-393	276	4	15to	ORDINAL
ftr-393	276	5	17-hour	TIME
ftr-393	276	6	448	CARDINAL
ftr-393	276	7	florida	GPE
ftr-393	276	8	8	CARDINAL
ftr-393	277	1	one-hour	TIME
ftr-393	278	1	8	CARDINAL
ftr-393	279	1	2006	DATE
ftr-393	279	2	250	MONEY
ftr-393	279	3	k-12	PERSON
ftr-393	279	4	2006	DATE
ftr-393	279	5	2007	DATE
ftr-393	280	1	9	CARDINAL
ftr-393	281	1	2006	DATE
ftr-393	281	2	109	CARDINAL
ftr-393	281	3	2006	DATE
ftr-393	281	4	2007	DATE
ftr-393	283	1	e. depreciation &	ORG
ftr-393	283	2	1	CARDINAL
ftr-393	283	3	tipra	PERSON
ftr-393	283	4	5-year	DATE
ftr-393	283	5	years beginning after 2005	DATE
ftr-393	283	6	before 2011	DATE
ftr-393	285	1	2	CARDINAL
ftr-393	285	2	2006	DATE
ftr-393	285	3	113	CARDINAL
ftr-393	285	4	15-year	DATE
ftr-393	285	5	2006	DATE
ftr-393	285	6	2007	DATE
ftr-393	286	1	f. credits 1	PERSON
ftr-393	287	1	2006	DATE
ftr-393	287	2	2007	DATE
ftr-393	287	3	2007	DATE
ftr-393	288	1	a.	PERSON
ftr-393	288	2	2006 years	DATE
ftr-393	289	1	2006	DATE
ftr-393	289	2	years ending after 2005	DATE
ftr-393	289	3	4/15/07	CARDINAL
ftr-393	289	4	treasury	ORG
ftr-393	291	1	1	CARDINAL
ftr-393	292	1	first	ORDINAL
ftr-393	293	1	section 179d	LAW
ftr-393	293	2	2007	DATE
ftr-393	293	3	449	CARDINAL
ftr-393	293	4	2005	DATE
ftr-393	293	5	2006	DATE
ftr-393	293	6	2007	DATE
ftr-393	294	1	the united states	GPE
ftr-393	294	2	1	CARDINAL
ftr-393	294	3	2	CARDINAL
ftr-393	294	4	3	CARDINAL
ftr-393	294	5	at least 50 percent	PERCENT
ftr-393	295	1	1.80	MONEY
ftr-393	298	1	•	CARDINAL
ftr-393	298	2	50 percent	PERCENT
ftr-393	298	3	0.60	MONEY
ftr-393	298	4	1	CARDINAL
ftr-393	298	5	2	CARDINAL
ftr-393	298	6	3	CARDINAL
ftr-393	300	1	2006	DATE
ftr-393	300	2	204	CARDINAL
ftr-393	300	3	2008	DATE
ftr-393	301	1	2. second	CARDINAL
ftr-393	302	1	section 45l	ORG
ftr-393	302	2	2005	DATE
ftr-393	302	3	2,000	MONEY
ftr-393	302	4	1,000	MONEY
ftr-393	303	1	2,000	MONEY
ftr-393	303	2	the treasury department	ORG
ftr-393	303	3	annual	DATE
ftr-393	303	4	at least 50 percent	PERCENT
ftr-393	303	5	at least one-fifth	CARDINAL
ftr-393	304	1	1,000	MONEY
ftr-393	304	2	at least a 30 percent	PERCENT
ftr-393	304	3	at least one-third	CARDINAL
ftr-393	305	1	2,000	MONEY
ftr-393	306	1	450	CARDINAL
ftr-393	306	2	florida	GPE
ftr-393	307	1	8	CARDINAL
ftr-393	307	2	2005	DATE
ftr-393	307	3	2006	DATE
ftr-393	307	4	2007	DATE
ftr-393	309	1	•	CARDINAL
ftr-393	309	2	8/08/05	CARDINAL
ftr-393	309	3	12/31/05	CARDINAL
ftr-393	309	4	1/01/08	CARDINAL
ftr-393	310	1	a.	PERSON
ftr-393	311	1	2006-27, 2006-11	DATE
ftr-393	312	1	626	CARDINAL
ftr-393	312	2	2/22/06	CARDINAL
ftr-393	312	3	2006-88, 2006-46	DATE
ftr-393	313	1	910	CARDINAL
ftr-393	314	1	irs	ORG
ftr-393	317	1	2006-28, 2006-11	DATE
ftr-393	318	1	628	CARDINAL
ftr-393	319	1	§§	ORG
ftr-393	319	2	3	CARDINAL
ftr-393	320	1	2006	DATE
ftr-393	320	2	205	CARDINAL
ftr-393	320	3	2008	DATE
ftr-393	321	1	3. third	CARDINAL
ftr-393	322	1	section 30b	LAW
ftr-393	322	2	2005	DATE
ftr-393	323	1	the year	DATE
ftr-393	326	1	30b(h)(6	CARDINAL
ftr-393	330	1	2007	DATE
ftr-393	330	2	451	CARDINAL
ftr-393	330	3	at least a	CARDINAL
ftr-393	330	4	20 percent	PERCENT
ftr-393	330	5	30 percent	PERCENT
ftr-393	330	6	at least 40 percent	PERCENT
ftr-393	330	7	40 percent	PERCENT
ftr-393	330	8	at least 50 percent	PERCENT
ftr-393	331	1	section 30b(d	ORG
ftr-393	331	2	12/31/05	CARDINAL
ftr-393	331	3	1/01/10	CARDINAL
ftr-393	333	1	a. irs	PERSON
ftr-393	333	2	2006-9	DATE
ftr-393	334	1	2006-9, 2006-6	DATE
ftr-393	335	1	413	CARDINAL
ftr-393	335	2	1/13/06	CARDINAL
ftr-393	336	1	30b(a)(3	CARDINAL
ftr-393	337	1	4/7/06	CARDINAL
ftr-393	338	1	irs	ORG
ftr-393	338	2	ford	ORG
ftr-393	338	3	ford	ORG
ftr-393	338	4	between $1,950 and $2,600	MONEY
ftr-393	339	1	4/7/06	CARDINAL
ftr-393	340	1	irs	ORG
ftr-393	340	2	toyota	ORG
ftr-393	340	3	toyota	ORG
ftr-393	340	4	toyota	ORG
ftr-393	340	5	highlander	PRODUCT
ftr-393	340	6	the lexus rx400h	ORG
ftr-393	340	7	between $2,200 and $3,150	MONEY
ftr-393	342	1	ir2006-112	CARDINAL
ftr-393	342	2	7/13/06	CARDINAL
ftr-393	344	1	4.	CARDINAL
ftr-393	344	2	fourth	ORDINAL
ftr-393	346	1	section 25c	LAW
ftr-393	346	2	2005	DATE
ftr-393	347	1	10 percent	PERCENT
ftr-393	348	1	2000	DATE
ftr-393	348	2	at least five years	DATE
ftr-393	349	1	1	CARDINAL
ftr-393	351	1	452	CARDINAL
ftr-393	351	2	florida	GPE
ftr-393	351	3	8	CARDINAL
ftr-393	352	1	treasury	ORG
ftr-393	352	2	1	CARDINAL
ftr-393	352	3	2	CARDINAL
ftr-393	352	4	3	CARDINAL
ftr-393	353	1	50	MONEY
ftr-393	353	2	150	MONEY
ftr-393	353	3	300	MONEY
ftr-393	354	1	500	MONEY
ftr-393	354	2	no more than $200	MONEY
ftr-393	355	1	2006	DATE
ftr-393	355	2	2007	DATE
ftr-393	356	1	a.	PERSON
ftr-393	357	1	2006-26, 2006-11	DATE
ftr-393	358	1	622	CARDINAL
ftr-393	358	2	2/22/06	CARDINAL
ftr-393	360	1	25c	CARDINAL
ftr-393	361	1	5.	CARDINAL
ftr-393	361	2	fifth	ORDINAL
ftr-393	362	1	section 25d	LAW
ftr-393	362	2	2005	DATE
ftr-393	363	1	three	CARDINAL
ftr-393	364	1	the united states	GPE
ftr-393	366	1	30 percent	PERCENT
ftr-393	366	2	annual	DATE
ftr-393	366	3	2,000	MONEY
ftr-393	366	4	2,000	MONEY
ftr-393	366	5	500	MONEY
ftr-393	367	1	2006	DATE
ftr-393	367	2	2007	DATE
ftr-393	368	1	2007	DATE
ftr-393	368	2	453	CARDINAL
ftr-393	368	3	2006	DATE
ftr-393	368	4	206	CARDINAL
ftr-393	368	5	25d	ORDINAL
ftr-393	368	6	2008	DATE
ftr-393	369	1	6	CARDINAL
ftr-393	370	1	2006-88	DATE
ftr-393	370	2	42	CARDINAL
ftr-393	371	1	686	CARDINAL
ftr-393	371	2	9/26/06	CARDINAL
ftr-393	373	1	7	CARDINAL
ftr-393	373	2	2006	DATE
ftr-393	373	3	118	CARDINAL
ftr-393	373	4	the 100 percent	PERCENT
ftr-393	373	5	years	DATE
ftr-393	373	6	2006	DATE
ftr-393	373	7	2007	DATE
ftr-393	374	1	nols 1	ORG
ftr-393	374	2	jefferson smurfit corp.	ORG
ftr-393	375	1	v. united states	GPE
ftr-393	375	2	439	CARDINAL
ftr-393	375	3	448	CARDINAL
ftr-393	375	4	8th	ORDINAL
ftr-393	375	5	3/6/06	CARDINAL
ftr-393	376	1	2006	DATE
ftr-393	376	2	u.s.	GPE
ftr-393	376	3	13606	DATE
ftr-393	377	1	murphy	PERSON
ftr-393	377	2	6411	DATE
ftr-393	377	3	the year	DATE
ftr-393	377	4	the carryback year	DATE
ftr-393	378	1	i. at-risk	PERSON
ftr-393	378	2	2006	DATE
ftr-393	380	1	a. capital gain	ORG
ftr-393	380	2	1	CARDINAL
ftr-393	381	1	third	ORDINAL
ftr-393	382	1	437	CARDINAL
ftr-393	382	2	399	CARDINAL
ftr-393	382	3	3d	CARDINAL
ftr-393	383	1	2/14/06	CARDINAL
ftr-393	383	2	127	CARDINAL
ftr-393	383	3	s. ct	PERSON
ftr-393	384	1	1328	CARDINAL
ftr-393	387	1	454	CARDINAL
ftr-393	387	2	florida	GPE
ftr-393	387	3	8	CARDINAL
ftr-393	387	4	1	CARDINAL
ftr-393	387	5	2	CARDINAL
ftr-393	388	1	second	ORDINAL
ftr-393	391	1	mcallister v. commissioner	PERSON
ftr-393	391	2	157	CARDINAL
ftr-393	391	3	235	CARDINAL
ftr-393	391	4	2d	DATE
ftr-393	391	5	1946	DATE
ftr-393	392	1	•	CARDINAL
ftr-393	393	1	a. lottery	PERSON
ftr-393	394	1	watkins v. commissioner	PERSON
ftr-393	394	2	447	CARDINAL
ftr-393	394	3	1269	CARDINAL
ftr-393	394	4	10th	ORDINAL
ftr-393	395	1	5/10/06	CARDINAL
ftr-393	396	1	united states v. maginnis	GPE
ftr-393	396	2	356	CARDINAL
ftr-393	396	3	1179	CARDINAL
ftr-393	396	4	9th	ORDINAL
ftr-393	396	5	2004	DATE
ftr-393	396	6	davis v. commissioner	PERSON
ftr-393	396	7	119	CARDINAL
ftr-393	396	8	1 (2002	DATE
ftr-393	397	1	p.g. lake inc.	GPE
ftr-393	397	2	356	CARDINAL
ftr-393	397	3	260	CARDINAL
ftr-393	397	4	1958	DATE
ftr-393	398	1	•	CARDINAL
ftr-393	399	1	b. wolman	PERSON
ftr-393	399	2	180	CARDINAL
ftr-393	401	1	830	CARDINAL
ftr-393	401	2	10th	ORDINAL
ftr-393	401	3	5/19/06	CARDINAL
ftr-393	401	4	watkins	PERSON
ftr-393	402	1	2007	DATE
ftr-393	402	2	455 2	DATE
ftr-393	403	1	tipra	PERSON
ftr-393	403	2	204	CARDINAL
ftr-393	403	3	1221(b)(3	CARDINAL
ftr-393	403	4	12/31/06	CARDINAL
ftr-393	404	1	§ 170(e	ORG
ftr-393	405	1	section 1221(b)(3	LAW
ftr-393	405	2	2006	DATE
ftr-393	405	3	2011	DATE
ftr-393	406	1	2006	DATE
ftr-393	406	2	170(e)(1)(a	DATE
ftr-393	407	1	a.	PERSON
ftr-393	407	2	2006	DATE
ftr-393	407	3	412	CARDINAL
ftr-393	407	4	3	CARDINAL
ftr-393	407	5	reg-109367-06	DATE
ftr-393	407	6	71	CARDINAL
ftr-393	407	7	44600	DATE
ftr-393	407	8	8/7/06	CARDINAL
ftr-393	408	1	1221(a)(4	CARDINAL
ftr-393	410	1	4	CARDINAL
ftr-393	410	2	merlo v. commissioner	PERSON
ftr-393	410	3	126	CARDINAL
ftr-393	410	4	205	CARDINAL
ftr-393	410	5	4/25/06	CARDINAL
ftr-393	411	1	haines	PERSON
ftr-393	411	2	§§ 1211	ORG
ftr-393	411	3	1212	CARDINAL
ftr-393	412	1	2001	DATE
ftr-393	412	2	2000	DATE
ftr-393	412	3	the year	DATE
ftr-393	413	1	5	CARDINAL
ftr-393	414	1	71	CARDINAL
ftr-393	414	2	61441	DATE
ftr-393	415	1	treasury	ORG
ftr-393	416	1	456	CARDINAL
ftr-393	416	2	florida	GPE
ftr-393	417	1	8	CARDINAL
ftr-393	419	1	1.1011-2	CARDINAL
ftr-393	420	1	10/18/06	DATE
ftr-393	420	2	4/18/07	CARDINAL
ftr-393	421	1	•	CARDINAL
ftr-393	423	1	1	CARDINAL
ftr-393	424	1	2010	DATE
ftr-393	425	1	tipra	PERSON
ftr-393	425	2	209	CARDINAL
ftr-393	425	3	$100,000 dollar	MONEY
ftr-393	425	4	years through 2010	DATE
ftr-393	426	1	65 to 62	DATE
ftr-393	427	1	a.	PERSON
ftr-393	427	2	2006	DATE
ftr-393	427	3	425	CARDINAL
ftr-393	428	1	1	CARDINAL
ftr-393	430	1	resource co.	ORG
ftr-393	430	2	126	CARDINAL
ftr-393	430	3	261	CARDINAL
ftr-393	430	4	5/8/06	CARDINAL
ftr-393	434	1	section 1031(a	LAW
ftr-393	434	2	2007	DATE
ftr-393	434	3	457	CARDINAL
ftr-393	436	1	2006	DATE
ftr-393	437	1	a. fringe	PERSON
ftr-393	437	2	1	CARDINAL
ftr-393	439	1	2004-2	DATE
ftr-393	439	2	269	CARDINAL
ftr-393	440	1	irs	ORG
ftr-393	440	2	223	CARDINAL
ftr-393	440	3	1201	CARDINAL
ftr-393	440	4	medicare	ORG
ftr-393	440	5	2003	DATE
ftr-393	442	1	fsas	GPE
ftr-393	443	1	a. reg-138647-04	PERSON
ftr-393	443	2	section 4980g	LAW
ftr-393	443	3	70	CARDINAL
ftr-393	443	4	50233	CARDINAL
ftr-393	443	5	8/26/05	CARDINAL
ftr-393	445	1	hsa	ORG
ftr-393	446	1	t.d	PERSON
ftr-393	446	2	9277	DATE
ftr-393	446	3	section 4980g	LAW
ftr-393	446	4	71 fr 43056	PERCENT
ftr-393	446	5	7/28/06	CARDINAL
ftr-393	447	1	458	CARDINAL
ftr-393	447	2	florida	GPE
ftr-393	447	3	8	CARDINAL
ftr-393	448	1	2006	DATE
ftr-393	448	2	302	CARDINAL
ftr-393	448	3	one	CARDINAL
ftr-393	449	1	2006	DATE
ftr-393	449	2	303	CARDINAL
ftr-393	449	3	annual	DATE
ftr-393	449	4	hsa	ORG
ftr-393	449	5	2,700	MONEY
ftr-393	449	6	5,454	MONEY
ftr-393	451	1	2006	DATE
ftr-393	451	2	302	CARDINAL
ftr-393	451	3	4980g(d	CARDINAL
ftr-393	452	1	2006	DATE
ftr-393	452	2	307	CARDINAL
ftr-393	452	3	one	CARDINAL
ftr-393	453	1	hsa	ORG
ftr-393	454	1	2	CARDINAL
ftr-393	454	2	irs	ORG
ftr-393	457	1	2006-36, 2006-36	DATE
ftr-393	458	1	353	CARDINAL
ftr-393	458	2	8/14/06	CARDINAL
ftr-393	460	1	the plan year	DATE
ftr-393	461	1	2008	DATE
ftr-393	461	2	8/14/06	CARDINAL
ftr-393	462	1	2007	DATE
ftr-393	462	2	459	CARDINAL
ftr-393	462	3	irs	ORG
ftr-393	464	1	1	CARDINAL
ftr-393	465	1	gotbucks	PERSON
ftr-393	465	2	roth	PERSON
ftr-393	465	3	70	CARDINAL
ftr-393	465	4	10062	DATE
ftr-393	465	5	3/2/05	CARDINAL
ftr-393	466	1	treasury	ORG
ftr-393	466	2	402a	GPE
ftr-393	466	3	2006	DATE
ftr-393	466	4	roth	PERSON
ftr-393	468	1	roth	PERSON
ftr-393	469	1	t.d	PERSON
ftr-393	469	2	roth	PERSON
ftr-393	469	3	71	CARDINAL
ftr-393	469	4	6 (	CARDINAL
ftr-393	470	1	1.401(k)-2(b	DATE
ftr-393	470	2	roth	PERSON
ftr-393	471	1	roth	PERSON
ftr-393	472	1	roth	PERSON
ftr-393	473	1	years	DATE
ftr-393	473	2	12/31/05	CARDINAL
ftr-393	473	3	•	CARDINAL
ftr-393	474	1	roth	PERSON
ftr-393	474	2	adp	ORG
ftr-393	475	1	roth	PERSON
ftr-393	476	1	2	CARDINAL
ftr-393	476	2	roth	PERSON
ftr-393	476	3	roth	PERSON
ftr-393	476	4	402a	GPE
ftr-393	476	5	71	CARDINAL
ftr-393	476	6	4320	CARDINAL
ftr-393	476	7	1/26/06	CARDINAL
ftr-393	477	1	roth	PERSON
ftr-393	478	1	5	CARDINAL
ftr-393	478	2	460	CARDINAL
ftr-393	478	3	florida	GPE
ftr-393	478	4	8	CARDINAL
ftr-393	478	5	59-1/2 years of age	DATE
ftr-393	479	1	5	CARDINAL
ftr-393	479	2	the first day	DATE
ftr-393	479	3	year	DATE
ftr-393	479	4	first	ORDINAL
ftr-393	479	5	5	CARDINAL
ftr-393	479	6	years	DATE
ftr-393	480	1	roth	PERSON
ftr-393	480	2	5	CARDINAL
ftr-393	480	3	the first day	DATE
ftr-393	480	4	year	DATE
ftr-393	480	5	first	ORDINAL
ftr-393	481	1	3	CARDINAL
ftr-393	481	2	roth	PERSON
ftr-393	482	1	2006-44	DATE
ftr-393	482	2	20	CARDINAL
ftr-393	483	1	889	CARDINAL
ftr-393	483	2	4/24/06	CARDINAL
ftr-393	484	1	roth	PERSON
ftr-393	485	1	4.	CARDINAL
ftr-393	485	2	t.d	PERSON
ftr-393	485	3	9256	DATE
ftr-393	485	4	71	CARDINAL
ftr-393	485	5	1479802	DATE
ftr-393	485	6	3/24/06	CARDINAL
ftr-393	488	1	2/1/06	DATE
ftr-393	488	2	5	CARDINAL
ftr-393	490	1	601	CARDINAL
ftr-393	490	2	4975	DATE
ftr-393	491	1	12/31/06	CARDINAL
ftr-393	491	2	6	CARDINAL
ftr-393	492	1	congress	ORG
ftr-393	492	2	enron	ORG
ftr-393	492	3	peter lynch	PERSON
ftr-393	493	1	901	PRODUCT
ftr-393	494	1	years	DATE
ftr-393	494	2	2007	DATE
ftr-393	494	3	461	CARDINAL
ftr-393	494	4	2006-107	DATE
ftr-393	494	5	2006-51	DATE
ftr-393	495	1	1114	CARDINAL
ftr-393	495	2	11/30/06	CARDINAL
ftr-393	496	1	401(a)(35	CARDINAL
ftr-393	497	1	7	CARDINAL
ftr-393	497	2	reg-20950086	DATE
ftr-393	497	3	reg-164464-02	DATE
ftr-393	497	4	67	CARDINAL
ftr-393	498	1	§§	ORG
ftr-393	498	2	411(b)(2	CARDINAL
ftr-393	500	1	§ 411(b	ORG
ftr-393	502	1	•	CARDINAL
ftr-393	502	2	1	CARDINAL
ftr-393	502	3	2	CARDINAL
ftr-393	503	1	second	ORDINAL
ftr-393	504	1	462	CARDINAL
ftr-393	504	2	florida	GPE
ftr-393	504	3	8	CARDINAL
ftr-393	504	4	si a. treasury	ORG
ftr-393	504	5	irs	ORG
ftr-393	505	1	2003-22	DATE
ftr-393	505	2	2003-17	DATE
ftr-393	505	3	846	CARDINAL
ftr-393	508	1	205	CARDINAL
ftr-393	508	2	2004	DATE
ftr-393	509	1	l. 108-199	PERSON
ftr-393	509	2	1/23/04	CARDINAL
ftr-393	511	1	2004-57	DATE
ftr-393	511	2	2004-2	DATE
ftr-393	511	3	15	CARDINAL
ftr-393	511	4	6/15/04	CARDINAL
ftr-393	512	1	december 2002	DATE
ftr-393	512	2	congress	ORG
ftr-393	513	1	d. district court	ORG
ftr-393	513	2	ibm	ORG
ftr-393	513	3	congress	ORG
ftr-393	513	4	2006	DATE
ftr-393	514	1	cooper v. ibm personal pension plan	ORG
ftr-393	514	2	274	CARDINAL
ftr-393	515	1	2d 1010	DATE
ftr-393	520	1	e. seventh circuit	ORG
ftr-393	520	2	ibm	ORG
ftr-393	520	3	congress	ORG
ftr-393	521	1	cooper v. ibm	PERSON
ftr-393	521	2	457	CARDINAL
ftr-393	521	3	636	CARDINAL
ftr-393	521	4	7th	ORDINAL
ftr-393	522	1	2006	DATE
ftr-393	522	2	u.s.	GPE
ftr-393	522	3	23227	DATE
ftr-393	522	4	7th	ORDINAL
ftr-393	523	1	9/1/06	CARDINAL
ftr-393	523	2	274	CARDINAL
ftr-393	524	1	2d 1010	DATE
ftr-393	526	1	seventh	ORDINAL
ftr-393	526	2	easterbrook	GPE
ftr-393	529	1	easterbrook	PERSON
ftr-393	529	2	2007	DATE
ftr-393	529	3	463	CARDINAL
ftr-393	529	4	annual	DATE
ftr-393	530	1	•	CARDINAL
ftr-393	530	2	easterbrook	PERSON
ftr-393	530	3	30-year-old	DATE
ftr-393	530	4	ibm	ORG
ftr-393	530	5	age 50	DATE
ftr-393	530	6	45-year-old	DATE
ftr-393	530	7	age 65	DATE
ftr-393	530	8	age 65	DATE
ftr-393	530	9	15 additional years	DATE
ftr-393	532	1	•	CARDINAL
ftr-393	532	2	easterbrook	PERSON
ftr-393	532	3	the december 2002	DATE
ftr-393	532	4	this year	DATE
ftr-393	533	1	f.	PERSON
ftr-393	534	1	701	CARDINAL
ftr-393	534	2	203	CARDINAL
ftr-393	534	3	204	CARDINAL
ftr-393	534	4	205	CARDINAL
ftr-393	534	5	417	CARDINAL
ftr-393	534	6	adea §	ORG
ftr-393	534	7	4(i)(2	GPE
ftr-393	536	1	470	CARDINAL
ftr-393	536	2	f. supp	PERSON
ftr-393	537	1	2d 323	DATE
ftr-393	537	2	n.y	GPE
ftr-393	538	1	seventh	ORDINAL
ftr-393	539	1	2007-6, 2007-3	DATE
ftr-393	540	1	272	CARDINAL
ftr-393	540	2	1/16/07	CARDINAL
ftr-393	541	1	irs	ORG
ftr-393	542	1	411(b)(5	CARDINAL
ftr-393	543	1	8	CARDINAL
ftr-393	544	1	2001	DATE
ftr-393	545	1	811	CARDINAL
ftr-393	546	1	9	CARDINAL
ftr-393	547	1	464	CARDINAL
ftr-393	547	2	florida	GPE
ftr-393	547	3	8	CARDINAL
ftr-393	547	4	10	CARDINAL
ftr-393	548	1	2008	DATE
ftr-393	549	1	902	PRODUCT
ftr-393	550	1	12/31/07	CARDINAL
ftr-393	550	2	11	CARDINAL
ftr-393	552	1	829	CARDINAL
ftr-393	553	1	12	CARDINAL
ftr-393	554	1	enron	ORG
ftr-393	555	1	the years 2007 to	DATE
ftr-393	555	2	2009	DATE
ftr-393	556	1	13	CARDINAL
ftr-393	558	1	stepnowski v. commissioner	PERSON
ftr-393	558	2	124	CARDINAL
ftr-393	558	3	198	CARDINAL
ftr-393	558	4	4/26/05	CARDINAL
ftr-393	559	1	cohen	PERSON
ftr-393	559	2	411(d)(6	DATE
ftr-393	560	1	2001	DATE
ftr-393	560	2	30-year	DATE
ftr-393	560	3	1994	DATE
ftr-393	561	1	103	CARDINAL
ftr-393	562	1	a. affirmed	PERSON
ftr-393	562	2	456	CARDINAL
ftr-393	562	3	320	CARDINAL
ftr-393	562	4	3d	CARDINAL
ftr-393	563	1	7/27/06	CARDINAL
ftr-393	564	1	hercules	PERSON
ftr-393	565	1	14	CARDINAL
ftr-393	566	1	9280	DATE
ftr-393	566	2	section 411(d)(6	LAW
ftr-393	566	3	71	CARDINAL
ftr-393	568	1	411(d)(6) 2007	DATE
ftr-393	568	2	465	CARDINAL
ftr-393	569	1	section 83	LAW
ftr-393	569	2	1	CARDINAL
ftr-393	571	1	section 885	LAW
ftr-393	571	2	2004	DATE
ftr-393	571	3	409a	PRODUCT
ftr-393	571	4	2004	DATE
ftr-393	576	1	2005-1, 2005-1	DATE
ftr-393	576	2	274	CARDINAL
ftr-393	576	3	2006-100	DATE
ftr-393	576	4	2006-51	DATE
ftr-393	577	1	1109	CARDINAL
ftr-393	577	2	12/18/06	CARDINAL
ftr-393	579	1	2005-1	DATE
ftr-393	579	2	reg-158080-04	DATE
ftr-393	579	3	70	CARDINAL
ftr-393	579	4	57930	DATE
ftr-393	579	5	10/4/05	CARDINAL
ftr-393	580	1	2005-1	DATE
ftr-393	581	1	409a	PRODUCT
ftr-393	582	1	12/31/06	CARDINAL
ftr-393	582	2	1/1/05	CARDINAL
ftr-393	582	3	2005	DATE
ftr-393	583	1	c. irs	PERSON
ftr-393	583	2	almost two years	DATE
ftr-393	584	1	2006-33, 2006-15	DATE
ftr-393	584	2	754	CARDINAL
ftr-393	584	3	3/21/06	CARDINAL
ftr-393	585	1	3/21/06	CARDINAL
ftr-393	585	2	12/31/07	CARDINAL
ftr-393	585	3	466	CARDINAL
ftr-393	585	4	florida	GPE
ftr-393	586	1	8	CARDINAL
ftr-393	587	1	2006-79	DATE
ftr-393	587	2	2006-43	DATE
ftr-393	588	1	763	CARDINAL
ftr-393	588	2	10/5/06	CARDINAL
ftr-393	589	1	irs	ORG
ftr-393	589	2	the end of 2006	DATE
ftr-393	589	3	1/1/07	CARDINAL
ftr-393	589	4	1/1/08	CARDINAL
ftr-393	590	1	12/31/07	CARDINAL
ftr-393	590	2	2005	DATE
ftr-393	590	3	2006	DATE
ftr-393	591	1	2006-100	DATE
ftr-393	591	2	2006-51	DATE
ftr-393	592	1	1109	CARDINAL
ftr-393	592	2	11/30/06	CARDINAL
ftr-393	593	1	years 2005	DATE
ftr-393	593	2	2006	DATE
ftr-393	593	3	those years	DATE
ftr-393	594	1	2	CARDINAL
ftr-393	595	1	the securities exchange act of	ORG
ftr-393	595	2	1934	DATE
ftr-393	596	1	3	CARDINAL
ftr-393	596	2	third	ORDINAL
ftr-393	597	1	palahnuk v. united states	PERSON
ftr-393	597	2	70	CARDINAL
ftr-393	599	1	87	CARDINAL
ftr-393	599	2	2/28/06	CARDINAL
ftr-393	599	3	aff’d 475	ORG
ftr-393	599	4	1380	CARDINAL
ftr-393	599	5	fed	ORG
ftr-393	599	6	cir	PERSON
ftr-393	600	1	2/12/07	CARDINAL
ftr-393	601	1	third	ORDINAL
ftr-393	602	1	1.83-3(a)(2	CARDINAL
ftr-393	602	2	1.83	CARDINAL
ftr-393	602	3	2	CARDINAL
ftr-393	603	1	a. facq	PERSON
ftr-393	603	2	t.c.	PERSON
ftr-393	604	1	2006111	ORG
ftr-393	604	2	5/23/06	CARDINAL
ftr-393	606	1	ninth	ORDINAL
ftr-393	607	1	united states	GPE
ftr-393	607	2	469	CARDINAL
ftr-393	607	3	1249	CARDINAL
ftr-393	607	4	9th	ORDINAL
ftr-393	607	5	aff’g 359	CARDINAL
ftr-393	607	6	f. supp	PERSON
ftr-393	608	1	2d 1129	DATE
ftr-393	608	2	w.d.	GPE
ftr-393	610	1	2007	DATE
ftr-393	610	2	467	CARDINAL
ftr-393	610	3	third	ORDINAL
ftr-393	612	1	1.83-3(a)(2	CARDINAL
ftr-393	613	1	4	CARDINAL
ftr-393	613	2	proc	PERSON
ftr-393	614	1	2006-31	DATE
ftr-393	614	2	27	CARDINAL
ftr-393	615	1	32	CARDINAL
ftr-393	615	2	6/13/06	CARDINAL
ftr-393	618	1	1.83-2(f	CARDINAL
ftr-393	622	1	5	CARDINAL
ftr-393	622	2	wayne hays	PERSON
ftr-393	622	3	elizabeth ray	PERSON
ftr-393	622	4	gary hart	PERSON
ftr-393	622	5	donna rice	PERSON
ftr-393	622	6	bill clinton	PERSON
ftr-393	622	7	monica lewinsky	PERSON
ftr-393	622	8	gary condit	PERSON
ftr-393	622	9	chandra levy	PERSON
ftr-393	622	10	barney frank	PERSON
ftr-393	622	11	steve gobie	PERSON
ftr-393	624	1	2007-18, 20079	DATE
ftr-393	625	1	625	CARDINAL
ftr-393	625	2	2/8/07	CARDINAL
ftr-393	626	1	2006	DATE
ftr-393	628	1	the year	DATE
ftr-393	629	1	•	CARDINAL
ftr-393	630	1	1	CARDINAL
ftr-393	631	1	gotbucks	PERSON
ftr-393	631	2	2009	DATE
ftr-393	632	1	tipra	PERSON
ftr-393	632	2	512	CARDINAL
ftr-393	632	3	100,000	MONEY
ftr-393	632	4	years 468	DATE
ftr-393	632	5	florida	GPE
ftr-393	633	1	8	CARDINAL
ftr-393	633	2	2009	DATE
ftr-393	634	1	2010	DATE
ftr-393	634	2	2010	DATE
ftr-393	634	3	2011	DATE
ftr-393	634	4	2012	DATE
ftr-393	635	1	2	CARDINAL
ftr-393	636	1	2004	DATE
ftr-393	637	1	3	CARDINAL
ftr-393	637	2	68	CARDINAL
ftr-393	638	1	1201	DATE
ftr-393	638	2	up to $100,000	MONEY
ftr-393	638	3	2	CARDINAL
ftr-393	638	4	70½ years of age	DATE
ftr-393	639	1	68	CARDINAL
ftr-393	640	1	2006	DATE
ftr-393	640	2	2007	DATE
ftr-393	641	1	a.	PERSON
ftr-393	641	2	2006-93, 2006-48	DATE
ftr-393	642	1	1017	CARDINAL
ftr-393	642	2	11/7/06	CARDINAL
ftr-393	644	1	up to $100,000	MONEY
ftr-393	644	2	2	CARDINAL
ftr-393	645	1	70½ years of age.	DATE
ftr-393	646	1	127 t.c	QUANTITY
ftr-393	646	2	1	CARDINAL
ftr-393	646	3	7/24/06	CARDINAL
ftr-393	647	1	10%	PERCENT
ftr-393	647	2	10%	PERCENT
ftr-393	648	1	2007	DATE
ftr-393	648	2	469	CARDINAL
ftr-393	648	3	1	CARDINAL
ftr-393	648	4	tipra	PERSON
ftr-393	648	5	12/31/10	CARDINAL
ftr-393	648	6	15 percent	PERCENT
ftr-393	648	7	2008	DATE
ftr-393	649	1	2	CARDINAL
ftr-393	649	2	tipra	PERSON
ftr-393	649	3	301	CARDINAL
ftr-393	649	4	55(d)(1	CARDINAL
ftr-393	649	5	the 2006 year	DATE
ftr-393	650	1	a. tipra §	PERSON
ftr-393	650	2	302	CARDINAL
ftr-393	650	3	26(a)(2	CARDINAL
ftr-393	650	4	the 2006 year	DATE
ftr-393	651	1	3	CARDINAL
ftr-393	651	2	tipra	PERSON
ftr-393	651	3	510	CARDINAL
ftr-393	651	4	1(g)(2)(a	CARDINAL
ftr-393	651	5	14 to 18	DATE
ftr-393	651	6	years beginning after 2005	DATE
ftr-393	652	1	1	CARDINAL
ftr-393	652	2	murphy	PERSON
ftr-393	654	1	murphy	PERSON
ftr-393	654	2	irs	ORG
ftr-393	654	3	460	CARDINAL
ftr-393	654	4	79	CARDINAL
ftr-393	654	5	d.c	GPE
ftr-393	655	1	8/22/06	CARDINAL
ftr-393	655	2	99	CARDINAL
ftr-393	655	3	2007	DATE
ftr-393	655	4	396	CARDINAL
ftr-393	655	5	12/22/06	CARDINAL
ftr-393	656	1	70,000	MONEY
ftr-393	656	2	the new york national air guard	ORG
ftr-393	656	3	2000	DATE
ftr-393	658	1	ginsburg	PERSON
ftr-393	658	2	1996	DATE
ftr-393	658	3	ginsburg	PERSON
ftr-393	658	4	v. united states	PERSON
ftr-393	658	5	519	CARDINAL
ftr-393	658	6	pre-1996	DATE
ftr-393	658	7	raytheon prod.	ORG
ftr-393	660	1	144	CARDINAL
ftr-393	660	2	110	CARDINAL
ftr-393	660	3	1st	ORDINAL
ftr-393	661	1	ginsburg	PERSON
ftr-393	662	1	470	CARDINAL
ftr-393	662	2	florida	GPE
ftr-393	663	1	8	CARDINAL
ftr-393	663	2	•	CARDINAL
ftr-393	663	3	1918	DATE
ftr-393	663	4	1996	DATE
ftr-393	664	1	•	CARDINAL
ftr-393	665	1	•	CARDINAL
ftr-393	665	2	irs	ORG
ftr-393	666	1	•	CARDINAL
ftr-393	666	2	en banc	ORG
ftr-393	668	1	1996	DATE
ftr-393	669	1	murphy	PERSON
ftr-393	676	1	two 1918	DATE
ftr-393	677	1	31	CARDINAL
ftr-393	678	1	304	CARDINAL
ftr-393	678	2	1918	DATE
ftr-393	678	3	2747	CARDINAL
ftr-393	678	4	20	CARDINAL
ftr-393	679	1	dec	DATE
ftr-393	681	1	457	CARDINAL
ftr-393	681	2	1918	DATE
ftr-393	682	1	1922	DATE
ftr-393	682	2	the bureau of internal revenue	ORG
ftr-393	684	1	132	CARDINAL
ftr-393	684	2	i-1 cb 92	ORG
ftr-393	685	1	2007	DATE
ftr-393	685	2	471 •	CARDINAL
ftr-393	686	1	two	CARDINAL
ftr-393	687	1	first	ORDINAL
ftr-393	687	2	1918	DATE
ftr-393	687	3	the sixteenth amendment	DATE
ftr-393	687	4	five years earlier	DATE
ftr-393	688	1	second	ORDINAL
ftr-393	688	2	1921	DATE
ftr-393	688	3	1922	DATE
ftr-393	689	1	957	CARDINAL
ftr-393	689	2	1	CARDINAL
ftr-393	689	3	1384	CARDINAL
ftr-393	689	4	2	CARDINAL
ftr-393	690	1	1922	DATE
ftr-393	690	2	macomber	DATE
ftr-393	690	3	252	CARDINAL
ftr-393	690	4	434	CARDINAL
ftr-393	690	5	1920	DATE
ftr-393	691	1	supreme court	ORG
ftr-393	692	1	irs	ORG
ftr-393	692	2	1996	DATE
ftr-393	693	1	•	CARDINAL
ftr-393	693	2	murphy	PERSON
ftr-393	693	3	the supreme court’s	ORG
ftr-393	693	4	1920	DATE
ftr-393	694	1	congress	ORG
ftr-393	694	2	1996	DATE
ftr-393	694	3	supreme court	ORG
ftr-393	694	4	macomber	DATE
ftr-393	695	1	murphy	PERSON
ftr-393	696	1	2	CARDINAL
ftr-393	696	2	california	GPE
ftr-393	696	3	seaborn	PERSON
ftr-393	697	1	200608038, 2006	DATE
ftr-393	697	2	39-13	CARDINAL
ftr-393	697	3	2/24/06	CARDINAL
ftr-393	698	1	california	GPE
ftr-393	698	2	2003	DATE
ftr-393	698	3	472	CARDINAL
ftr-393	698	4	florida	GPE
ftr-393	699	1	8	CARDINAL
ftr-393	699	2	one-half	CARDINAL
ftr-393	700	1	v. harmon	PERSON
ftr-393	700	2	323	CARDINAL
ftr-393	700	3	u.s. 44	GPE
ftr-393	700	4	48	DATE
ftr-393	700	5	poe	PERSON
ftr-393	700	6	seaborn	PERSON
ftr-393	700	7	oklahoma	GPE
ftr-393	700	8	oklahoma	GPE
ftr-393	701	1	3	CARDINAL
ftr-393	701	2	congress	ORG
ftr-393	702	1	2006	DATE
ftr-393	702	2	402	CARDINAL
ftr-393	702	3	prior years	DATE
ftr-393	702	4	the year	DATE
ftr-393	703	1	1) 20 percent	PERCENT
ftr-393	703	2	2	CARDINAL
ftr-393	703	3	5,000	MONEY
ftr-393	703	4	the year	DATE
ftr-393	704	1	years	DATE
ftr-393	704	2	the tax year	DATE
ftr-393	705	1	150,000	MONEY
ftr-393	706	1	years 2007-2012	DATE
ftr-393	707	1	1	CARDINAL
ftr-393	710	1	kovacevich v. commissioner	PERSON
ftr-393	710	2	177	CARDINAL
ftr-393	712	1	561	CARDINAL
ftr-393	712	2	9th	ORDINAL
ftr-393	713	1	4/12/06	CARDINAL
ftr-393	716	1	•	CARDINAL
ftr-393	716	2	moe & associates	ORG
ftr-393	717	1	2007	DATE
ftr-393	717	2	473	CARDINAL
ftr-393	717	3	d.	NORP
ftr-393	717	4	280a	ORG
ftr-393	717	5	2006	DATE
ftr-393	718	1	1	CARDINAL
ftr-393	719	1	67	CARDINAL
ftr-393	720	1	124	CARDINAL
ftr-393	720	2	304	CARDINAL
ftr-393	720	3	6/27/05	CARDINAL
ftr-393	720	4	18	CARDINAL
ftr-393	720	5	aff’d	ORG
ftr-393	720	6	467	CARDINAL
ftr-393	720	7	149	CARDINAL
ftr-393	720	8	2d	DATE
ftr-393	721	1	2	CARDINAL
ftr-393	722	1	wherry	PERSON
ftr-393	722	2	campbell soup company	ORG
ftr-393	722	3	the 1960s	DATE
ftr-393	722	4	2 percent	PERCENT
ftr-393	724	1	the tax court	ORG
ftr-393	724	2	2%	PERCENT
ftr-393	724	3	two	CARDINAL
ftr-393	724	4	1	CARDINAL
ftr-393	724	5	2	CARDINAL
ftr-393	725	1	•	CARDINAL
ftr-393	725	2	1992	DATE
ftr-393	725	3	2%	PERCENT
ftr-393	726	1	o’neill trust	ORG
ftr-393	726	2	98	CARDINAL
ftr-393	726	3	227	CARDINAL
ftr-393	726	4	1992	DATE
ftr-393	727	1	sixth	ORDINAL
ftr-393	727	2	2%	PERCENT
ftr-393	728	1	994 f.2d 302	QUANTITY
ftr-393	728	2	6th	ORDINAL
ftr-393	728	3	1993	DATE
ftr-393	729	1	sixth	ORDINAL
ftr-393	729	2	irs	ORG
ftr-393	729	3	nonacq	GPE
ftr-393	729	4	1994-2	DATE
ftr-393	729	5	1	CARDINAL
ftr-393	729	6	mellon bank	ORG
ftr-393	729	7	n.a.	GPE
ftr-393	729	8	v. united states	GPE
ftr-393	729	9	265	CARDINAL
ftr-393	729	10	1275	CARDINAL
ftr-393	729	11	fed	ORG
ftr-393	729	12	cir. 2001	ORG
ftr-393	729	13	fourth	ORDINAL
ftr-393	729	14	scott v. united states	ORG
ftr-393	729	15	328	CARDINAL
ftr-393	729	16	132	CARDINAL
ftr-393	729	17	4th	ORDINAL
ftr-393	729	18	2003	DATE
ftr-393	730	1	fourth	ORDINAL
ftr-393	731	1	second	ORDINAL
ftr-393	732	1	474	CARDINAL
ftr-393	732	2	florida	GPE
ftr-393	733	1	8	CARDINAL
ftr-393	733	2	•	CARDINAL
ftr-393	733	3	sixth	ORDINAL
ftr-393	736	1	994 f.2d	QUANTITY
ftr-393	736	2	304	CARDINAL
ftr-393	736	3	second	ORDINAL
ftr-393	736	4	third	ORDINAL
ftr-393	737	1	467	CARDINAL
ftr-393	737	2	149	CARDINAL
ftr-393	737	3	2d	DATE
ftr-393	738	1	2	CARDINAL
ftr-393	739	1	sotomayer	PERSON
ftr-393	740	1	2	CARDINAL
ftr-393	740	2	2006-86	DATE
ftr-393	740	3	2006	DATE
ftr-393	740	4	41	CARDINAL
ftr-393	741	1	9/20/06	CARDINAL
ftr-393	742	1	152(c)(4	CARDINAL
ftr-393	743	1	2004	DATE
ftr-393	743	2	two	CARDINAL
ftr-393	744	1	1	CARDINAL
ftr-393	744	2	2	CARDINAL
ftr-393	744	3	3	CARDINAL
ftr-393	744	4	24	CARDINAL
ftr-393	744	5	4	CARDINAL
ftr-393	744	6	32	CARDINAL
ftr-393	744	7	5	CARDINAL
ftr-393	744	8	129	CARDINAL
ftr-393	744	9	6	CARDINAL
ftr-393	744	10	151	CARDINAL
ftr-393	745	1	3	CARDINAL
ftr-393	745	2	2006	DATE
ftr-393	745	3	222 to 2006	DATE
ftr-393	745	4	2007	DATE
ftr-393	746	1	4	CARDINAL
ftr-393	746	2	2006	DATE
ftr-393	746	3	102	CARDINAL
ftr-393	747	1	2006	DATE
ftr-393	747	2	2007	DATE
ftr-393	748	1	5	CARDINAL
ftr-393	748	2	2006	DATE
ftr-393	748	3	302	CARDINAL
ftr-393	748	4	one	CARDINAL
ftr-393	749	1	6	CARDINAL
ftr-393	749	2	2006	DATE
ftr-393	749	3	302	CARDINAL
ftr-393	749	4	2007	DATE
ftr-393	749	5	475	CARDINAL
ftr-393	750	1	7	CARDINAL
ftr-393	750	2	2006	DATE
ftr-393	750	3	303	CARDINAL
ftr-393	750	4	annual	DATE
ftr-393	750	5	hsa	ORG
ftr-393	750	6	2,700	MONEY
ftr-393	750	7	5,454	MONEY
ftr-393	751	1	8	CARDINAL
ftr-393	752	1	2006	DATE
ftr-393	752	2	307	CARDINAL
ftr-393	752	3	hsa	ORG
ftr-393	753	1	hsa	ORG
ftr-393	754	1	9	CARDINAL
ftr-393	754	2	2006	DATE
ftr-393	754	3	419	CARDINAL
ftr-393	755	1	10%	PERCENT
ftr-393	755	2	1,000	MONEY
ftr-393	755	3	100,000	MONEY
ftr-393	756	1	110,000	MONEY
ftr-393	757	1	12/31/06	CARDINAL
ftr-393	757	2	1/1/08	DATE
ftr-393	757	3	12/31/06	CARDINAL
ftr-393	758	1	1	CARDINAL
ftr-393	759	1	1304	DATE
ftr-393	759	2	2001	DATE
ftr-393	759	3	529	CARDINAL
ftr-393	759	4	2011	DATE
ftr-393	760	1	one	CARDINAL
ftr-393	760	2	first	ORDINAL
ftr-393	761	1	vi	PERSON
ftr-393	761	2	1	CARDINAL
ftr-393	762	1	indmar products co.	ORG
ftr-393	762	2	444	CARDINAL
ftr-393	762	3	771	CARDINAL
ftr-393	762	4	6th	ORDINAL
ftr-393	762	5	4/14/06	CARDINAL
ftr-393	762	6	2-1	DATE
ftr-393	762	7	rev’g t.c.	PERSON
ftr-393	763	1	2005-32	DATE
ftr-393	763	2	2/23/05	CARDINAL
ftr-393	764	1	476	CARDINAL
ftr-393	764	2	florida	GPE
ftr-393	764	3	8	CARDINAL
ftr-393	764	4	years 1998-2000	DATE
ftr-393	764	5	the 1970s	DATE
ftr-393	764	6	10 percent	PERCENT
ftr-393	764	7	monthly	DATE
ftr-393	764	8	1993	DATE
ftr-393	766	1	rogers	PERSON
ftr-393	767	1	jo	PERSON
ftr-393	767	2	jo	PERSON
ftr-393	769	1	jo	PERSON
ftr-393	773	1	jo	PERSON
ftr-393	774	1	•	CARDINAL
ftr-393	774	2	moore	PERSON
ftr-393	775	1	1	CARDINAL
ftr-393	777	1	-01	DATE
ftr-393	777	2	67	CARDINAL
ftr-393	777	3	64331	DATE
ftr-393	778	1	irs	ORG
ftr-393	778	2	reg	CARDINAL
ftr-393	779	1	1.302-2(c	CARDINAL
ftr-393	782	1	1.302-5	CARDINAL
ftr-393	784	1	2	CARDINAL
ftr-393	784	2	3	CARDINAL
ftr-393	784	3	2007	DATE
ftr-393	784	4	477	CARDINAL
ftr-393	784	5	331	CARDINAL
ftr-393	787	1	304(a)(1	CARDINAL
ftr-393	787	2	301	CARDINAL
ftr-393	790	1	1.150219(b)(5	DATE
ftr-393	791	1	306	CARDINAL
ftr-393	792	1	•	CARDINAL
ftr-393	792	2	2001-45, 2001-	DATE
ftr-393	792	3	129	CARDINAL
ftr-393	793	1	bank of america	ORG
ftr-393	795	1	a.	PERSON
ftr-393	797	1	2006-30, 2006-19	DATE
ftr-393	798	1	879	CARDINAL
ftr-393	798	2	5/8/06	CARDINAL
ftr-393	799	1	irs	ORG
ftr-393	799	2	4/19/06	CARDINAL
ftr-393	799	3	2002	DATE
ftr-393	799	4	301	CARDINAL
ftr-393	800	1	2006	DATE
ftr-393	801	1	d. s	ORG
ftr-393	801	2	1	CARDINAL
ftr-393	801	3	1203	DATE
ftr-393	801	4	1367(a)(2	CARDINAL
ftr-393	801	5	478	CARDINAL
ftr-393	801	6	florida	GPE
ftr-393	802	1	8	CARDINAL
ftr-393	803	1	2	CARDINAL
ftr-393	803	2	garwood irrigation co.	ORG
ftr-393	803	3	126	CARDINAL
ftr-393	803	4	223	CARDINAL
ftr-393	803	5	5/1/06	CARDINAL
ftr-393	804	1	10,000	MONEY
ftr-393	804	2	1374	CARDINAL
ftr-393	804	3	two	CARDINAL
ftr-393	805	1	one-half percent	PERCENT
ftr-393	805	2	6621	CARDINAL
ftr-393	806	1	three percent	PERCENT
ftr-393	807	1	3	CARDINAL
ftr-393	807	2	t.d	PERSON
ftr-393	807	3	9302	DATE
ftr-393	807	4	71	CARDINAL
ftr-393	807	5	76134	DATE
ftr-393	807	6	12/20/06	CARDINAL
ftr-393	809	1	a nonallocation year	DATE
ftr-393	809	2	the s corporation	ORG
ftr-393	809	3	4979a	DATE
ftr-393	810	1	e. reorganizations 1	PERSON
ftr-393	811	1	t.d	PERSON
ftr-393	811	2	9242	LAW
ftr-393	811	3	71	CARDINAL
ftr-393	811	4	4259	CARDINAL
ftr-393	811	5	1/26/06	CARDINAL
ftr-393	812	1	reg-117969-00	DATE
ftr-393	812	2	2005	DATE
ftr-393	812	3	9038	CARDINAL
ftr-393	812	4	2003	DATE
ftr-393	814	1	1.368-2(b)(1	MONEY
ftr-393	816	1	2	CARDINAL
ftr-393	817	1	t.d	PERSON
ftr-393	817	2	9303	DATE
ftr-393	817	3	71	CARDINAL
ftr-393	817	4	75879	DATE
ftr-393	820	1	1.368-2	QUANTITY
ftr-393	820	2	section 368(a)(1)(d	LAW
ftr-393	821	1	318	CARDINAL
ftr-393	822	1	2007	DATE
ftr-393	822	2	479	CARDINAL
ftr-393	822	3	one	CARDINAL
ftr-393	822	4	the 50 percent	PERCENT
ftr-393	823	1	•	CARDINAL
ftr-393	825	1	34%	PERCENT
ftr-393	825	2	33%	PERCENT
ftr-393	825	3	33%	PERCENT
ftr-393	825	4	33%	PERCENT
ftr-393	825	5	33%	PERCENT
ftr-393	825	6	33% and 1%	PERCENT
ftr-393	826	1	1504(a)(4	CARDINAL
ftr-393	829	1	1	CARDINAL
ftr-393	829	2	tipra	PERSON
ftr-393	829	3	202	CARDINAL
ftr-393	830	1	2006	DATE
ftr-393	830	2	410	CARDINAL
ftr-393	831	1	1	CARDINAL
ftr-393	831	2	382	CARDINAL
ftr-393	831	3	nol	ORG
ftr-393	832	1	garber industries holding co. inc.	ORG
ftr-393	833	1	124	CARDINAL
ftr-393	833	2	1	CARDINAL
ftr-393	833	3	1/25/05	CARDINAL
ftr-393	834	1	halpern	PERSON
ftr-393	834	2	382(1)(3)(a)(i	CARDINAL
ftr-393	835	1	a more than 50 percent	PERCENT
ftr-393	835	2	480	CARDINAL
ftr-393	835	3	florida	GPE
ftr-393	836	1	8	CARDINAL
ftr-393	836	2	382	CARDINAL
ftr-393	839	1	• one	CARDINAL
ftr-393	839	2	charles	PERSON
ftr-393	839	3	68 percent to 19 percent	PERCENT
ftr-393	839	4	kenneth	PERSON
ftr-393	839	5	26 percent to 65 percent	PERCENT
ftr-393	839	6	1986	DATE
ftr-393	840	1	1988	DATE
ftr-393	840	2	kenneth	PERSON
ftr-393	840	3	charles	PERSON
ftr-393	840	4	charles	PERSON
ftr-393	840	5	19 percent to 84 percent	PERCENT
ftr-393	841	1	charles	PERSON
ftr-393	841	2	kenneth	PERSON
ftr-393	842	1	•	CARDINAL
ftr-393	842	2	one	CARDINAL
ftr-393	842	3	one	CARDINAL
ftr-393	843	1	•	CARDINAL
ftr-393	843	2	halpern	PERSON
ftr-393	843	3	the beginning of the 3-year	DATE
ftr-393	843	4	1998	DATE
ftr-393	844	1	third	ORDINAL
ftr-393	844	2	382(1)(3)(a)(i	CARDINAL
ftr-393	845	1	halpern	PERSON
ftr-393	845	2	382(1)(3)(a)(i	CARDINAL
ftr-393	846	1	a more than 50 percent	PERCENT
ftr-393	846	2	382	CARDINAL
ftr-393	848	1	2007	DATE
ftr-393	848	2	481	CARDINAL
ftr-393	849	1	a.	PERSON
ftr-393	849	2	fifth	ORDINAL
ftr-393	850	1	435	CARDINAL
ftr-393	850	2	555	CARDINAL
ftr-393	850	3	5th	ORDINAL
ftr-393	851	1	382	CARDINAL
ftr-393	851	2	two	CARDINAL
ftr-393	851	3	382	CARDINAL
ftr-393	851	4	318	CARDINAL
ftr-393	852	1	vii	PERSON
ftr-393	852	2	years	DATE
ftr-393	852	3	2006	DATE
ftr-393	853	1	2006	DATE
ftr-393	854	1	1	CARDINAL
ftr-393	854	2	2006-14, 2006-8	DATE
ftr-393	855	1	498	CARDINAL
ftr-393	855	2	2/2/06	CARDINAL
ftr-393	856	1	irs	ORG
ftr-393	857	1	2006	DATE
ftr-393	858	1	2006	DATE
ftr-393	859	1	482	CARDINAL
ftr-393	859	2	florida	GPE
ftr-393	860	1	8	CARDINAL
ftr-393	860	2	2006	DATE
ftr-393	861	1	2006	DATE
ftr-393	863	1	1	CARDINAL
ftr-393	863	2	2001-17	DATE
ftr-393	864	1	black & decker corp.	ORG
ftr-393	865	1	v. united states	GPE
ftr-393	865	2	340	CARDINAL
ftr-393	865	3	f. supp	PERSON
ftr-393	866	1	2d 621	CARDINAL
ftr-393	867	1	10/22/04	CARDINAL
ftr-393	868	1	quarles	PERSON
ftr-393	869	1	•	CARDINAL
ftr-393	869	2	fourth	ORDINAL
ftr-393	869	3	toyota	ORG
ftr-393	869	4	752 f.2d	MONEY
ftr-393	869	5	1985	DATE
ftr-393	872	1	quarles	PERSON
ftr-393	872	2	second	ORDINAL
ftr-393	873	1	•	CARDINAL
ftr-393	873	2	2001-17, 2001-1	DATE
ftr-393	874	1	730	CARDINAL
ftr-393	874	2	•	CARDINAL
ftr-393	874	3	1998	DATE
ftr-393	874	4	black & decker	ORG
ftr-393	874	5	three	CARDINAL
ftr-393	875	1	that same year	DATE
ftr-393	875	2	black & decker	ORG
ftr-393	875	3	black & decker healthcare management inc.	ORG
ftr-393	876	1	bdhmi	GPE
ftr-393	876	2	approximately $561 million dollars	MONEY
ftr-393	876	3	bdhmi	GPE
ftr-393	876	4	$560 million dollars	MONEY
ftr-393	876	5	black & decker	ORG
ftr-393	877	1	black & decker	ORG
ftr-393	877	2	third	ORDINAL
ftr-393	877	3	$1 million dollars	MONEY
ftr-393	877	4	$560 million	MONEY
ftr-393	877	5	2007	DATE
ftr-393	877	6	483	CARDINAL
ftr-393	877	7	$561 million dollars	MONEY
ftr-393	878	1	black & decker’s	ORG
ftr-393	879	1	irs	ORG
ftr-393	879	2	bdhmi	GPE
ftr-393	880	1	a. government’s	PERSON
ftr-393	881	1	black & decker corp.	ORG
ftr-393	882	1	v. united states	GPE
ftr-393	882	2	2004	CARDINAL
ftr-393	883	1	¶ 50,359	CARDINAL
ftr-393	883	2	94	CARDINAL
ftr-393	883	3	8/3/04	TIME
ftr-393	885	1	1998	DATE
ftr-393	885	2	b & d	ORG
ftr-393	885	3	three	CARDINAL
ftr-393	886	1	b & d	ORG
ftr-393	887	1	d.	NORP
ftr-393	887	2	b & d created black & decker healthcare management inc.	ORG
ftr-393	889	1	approximately $561 million dollars	MONEY
ftr-393	889	2	$560 million dollars	MONEY
ftr-393	889	3	bdhmi	GPE
ftr-393	890	1	b & d	ORG
ftr-393	890	2	bdhmi	GPE
ftr-393	890	3	third	ORDINAL
ftr-393	890	4	$1 million dollars	MONEY
ftr-393	891	1	$561 million dollars	MONEY
ftr-393	891	2	bdhmi	GPE
ftr-393	891	3	b & d	ORG
ftr-393	891	4	approximately $560 million dollars	MONEY
ftr-393	891	5	1998	DATE
ftr-393	892	1	three	CARDINAL
ftr-393	893	1	•	CARDINAL
ftr-393	894	1	irs	ORG
ftr-393	895	1	1978	DATE
ftr-393	896	1	•	CARDINAL
ftr-393	896	2	2000	DATE
ftr-393	896	3	2002	DATE
ftr-393	896	4	10/18/99	CARDINAL
ftr-393	897	1	351	CARDINAL
ftr-393	898	1	484	CARDINAL
ftr-393	898	2	florida	GPE
ftr-393	898	3	8	CARDINAL
ftr-393	900	1	b. black & decker	ORG
ftr-393	900	2	fourth	ORDINAL
ftr-393	901	1	black & decker corp.	ORG
ftr-393	902	1	v. united states	GPE
ftr-393	902	2	436	CARDINAL
ftr-393	902	3	431	CARDINAL
ftr-393	902	4	4th	ORDINAL
ftr-393	902	5	aff’g denial	MONEY
ftr-393	903	1	¶ 50,359	CARDINAL
ftr-393	903	2	94	CARDINAL
ftr-393	903	3	8/3/04	TIME
ftr-393	903	4	340 f. supp	ORG
ftr-393	904	1	2d 621	CARDINAL
ftr-393	904	2	d. md.	PERSON
ftr-393	905	1	10/22/04	TIME
ftr-393	906	1	michael	PERSON
ftr-393	907	1	irs	ORG
ftr-393	910	1	michael	PERSON
ftr-393	911	1	united parcel serv	ORG
ftr-393	912	1	254	CARDINAL
ftr-393	912	2	1014	CARDINAL
ftr-393	912	3	1019	DATE
ftr-393	912	4	11th	ORDINAL
ftr-393	912	5	2001	DATE
ftr-393	913	1	2.	CARDINAL
ftr-393	913	2	second	ORDINAL
ftr-393	914	1	coltec industries, inc.	ORG
ftr-393	914	2	v. united states	GPE
ftr-393	914	3	62	CARDINAL
ftr-393	916	1	716	CARDINAL
ftr-393	916	2	fed	ORG
ftr-393	917	1	10/29/04	CARDINAL
ftr-393	917	2	454	CARDINAL
ftr-393	917	3	1340	CARDINAL
ftr-393	917	4	fed	ORG
ftr-393	917	5	cir.	ORG
ftr-393	918	1	7/12/06	CARDINAL
ftr-393	919	1	$375 million	MONEY
ftr-393	920	1	about 6.67 percent	PERCENT
ftr-393	920	2	two	CARDINAL
ftr-393	920	3	500,000	MONEY
ftr-393	920	4	multimillion dollar	MONEY
ftr-393	920	5	over $82 million	MONEY
ftr-393	921	1	a. court of federal	ORG
ftr-393	921	2	susan g. braden	PERSON
ftr-393	921	3	2007	DATE
ftr-393	921	4	485	CARDINAL
ftr-393	922	1	braden	PERSON
ftr-393	922	2	congress	ORG
ftr-393	923	1	congress	ORG
ftr-393	925	1	95-74	CARDINAL
ftr-393	925	2	§ 461(h	ORG
ftr-393	928	1	351	CARDINAL
ftr-393	928	2	garlock	ORG
ftr-393	928	3	$375 million	MONEY
ftr-393	928	4	garlock	PERSON
ftr-393	929	1	$371.2 million	MONEY
ftr-393	929	2	garlock	ORG
ftr-393	930	1	garlock	PERSON
ftr-393	930	2	approximately $370 million	MONEY
ftr-393	930	3	358	CARDINAL
ftr-393	931	1	357(c)(1	CARDINAL
ftr-393	932	1	garlock	PERSON
ftr-393	934	1	dyk	PERSON
ftr-393	934	2	first	ORDINAL
ftr-393	934	3	1	CARDINAL
ftr-393	934	4	2	CARDINAL
ftr-393	934	5	3	CARDINAL
ftr-393	934	6	486	CARDINAL
ftr-393	934	7	florida	GPE
ftr-393	934	8	8	CARDINAL
ftr-393	935	1	dyk	PERSON
ftr-393	935	2	$375 million	MONEY
ftr-393	936	1	dyk	PERSON
ftr-393	936	2	third	ORDINAL
ftr-393	937	1	fourth	ORDINAL
ftr-393	939	1	two	CARDINAL
ftr-393	939	2	dyk	PERSON
ftr-393	939	3	frank lyon co.	ORG
ftr-393	939	4	v. united states	PERSON
ftr-393	939	5	435	CARDINAL
ftr-393	939	6	561	CARDINAL
ftr-393	939	7	1978	DATE
ftr-393	939	8	254	CARDINAL
ftr-393	939	9	1014	CARDINAL
ftr-393	939	10	11th	ORDINAL
ftr-393	939	11	2001	DATE
ftr-393	940	1	3	CARDINAL
ftr-393	940	2	second	ORDINAL
ftr-393	940	3	dutch	NORP
ftr-393	941	1	iii-e, inc.	PERSON
ftr-393	942	1	v. united states	GPE
ftr-393	942	2	342	CARDINAL
ftr-393	943	1	2d 94	DATE
ftr-393	943	2	d.	NORP
ftr-393	943	3	459	CARDINAL
ftr-393	943	4	220	CARDINAL
ftr-393	943	5	2d	DATE
ftr-393	943	6	2006	DATE
ftr-393	943	7	188-17	CARDINAL
ftr-393	943	8	9/18/06	CARDINAL
ftr-393	944	1	a. district	PERSON
ftr-393	944	2	nevada	GPE
ftr-393	944	3	general electric capital corp.	ORG
ftr-393	945	1	$530 million	MONEY
ftr-393	945	2	$258 million	MONEY
ftr-393	945	3	$22 million	MONEY
ftr-393	945	4	$296 million	MONEY
ftr-393	945	5	0	MONEY
ftr-393	946	1	two	CARDINAL
ftr-393	946	2	dutch	NORP
ftr-393	946	3	$117.5 million	MONEY
ftr-393	947	1	98 percent	PERCENT
ftr-393	947	2	98 percent	PERCENT
ftr-393	948	1	•	CARDINAL
ftr-393	949	1	2007	DATE
ftr-393	949	2	487	CARDINAL
ftr-393	949	3	60 percent	PERCENT
ftr-393	949	4	any given year	DATE
ftr-393	950	1	•	CARDINAL
ftr-393	950	2	dutch	NORP
ftr-393	950	3	eight years	DATE
ftr-393	950	4	dutch	NORP
ftr-393	950	5	approximately nine percent	PERCENT
ftr-393	951	1	five years	DATE
ftr-393	951	2	u.s.	GPE
ftr-393	951	3	about $310 million	MONEY
ftr-393	951	4	dutch	NORP
ftr-393	951	5	about $62 million	MONEY
ftr-393	952	1	•	CARDINAL
ftr-393	954	1	•	CARDINAL
ftr-393	954	2	underhill	PERSON
ftr-393	955	1	2 percent	PERCENT
ftr-393	955	2	united states	GPE
ftr-393	955	3	98 percent	PERCENT
ftr-393	955	4	dutch	NORP
ftr-393	956	1	the dutch banks	ORG
ftr-393	956	2	united states	ORG
ftr-393	956	3	u.s.	GPE
ftr-393	958	1	approximately $62 million	MONEY
ftr-393	958	2	one	CARDINAL
ftr-393	959	1	98%	PERCENT
ftr-393	959	2	dutch	NORP
ftr-393	963	1	488	CARDINAL
ftr-393	963	2	florida	GPE
ftr-393	964	1	8	CARDINAL
ftr-393	967	1	dutch	NORP
ftr-393	969	1	•	CARDINAL
ftr-393	969	2	underhill	PERSON
ftr-393	969	3	some $62 million	MONEY
ftr-393	970	1	one	CARDINAL
ftr-393	971	1	treasury	ORG
ftr-393	975	1	second	ORDINAL
ftr-393	975	2	second	ORDINAL
ftr-393	975	3	dutch	NORP
ftr-393	976	1	v. culbertson	PERSON
ftr-393	976	2	337	CARDINAL
ftr-393	976	3	733	CARDINAL
ftr-393	976	4	1949	DATE
ftr-393	977	1	•	CARDINAL
ftr-393	977	2	t.c.	PERSON
ftr-393	978	1	1997-115	DATE
ftr-393	978	2	aff’d	ORG
ftr-393	978	3	157	CARDINAL
ftr-393	978	4	231	CARDINAL
ftr-393	978	5	3d	CARDINAL
ftr-393	979	1	1998	DATE
ftr-393	981	1	526	CARDINAL
ftr-393	981	2	1999	DATE
ftr-393	982	1	laro	PERSON
ftr-393	982	2	100	CARDINAL
ftr-393	983	1	asa	ORG
ftr-393	984	1	118 t.c	QUANTITY
ftr-393	984	2	423	CARDINAL
ftr-393	984	3	2002	DATE
ftr-393	984	4	aff’d	ORG
ftr-393	984	5	201	CARDINAL
ftr-393	984	6	505	CARDINAL
ftr-393	984	7	d.c	GPE
ftr-393	984	8	2000	DATE
ftr-393	985	1	531	CARDINAL
ftr-393	985	2	871	CARDINAL
ftr-393	985	3	2000	DATE
ftr-393	986	1	2007	DATE
ftr-393	986	2	489	CARDINAL
ftr-393	986	3	foley	PERSON
ftr-393	986	4	the dutch bank	ORG
ftr-393	986	5	the d.c. circuit	ORG
ftr-393	986	6	foley	PERSON
ftr-393	986	7	the dutch bank	ORG
ftr-393	987	1	irs	ORG
ftr-393	988	1	nims	ORG
ftr-393	988	2	saba	GPE
ftr-393	988	3	t.c.	PERSON
ftr-393	989	1	1999-359	DATE
ftr-393	989	2	273	CARDINAL
ftr-393	989	3	1135	CARDINAL
ftr-393	989	4	d.c	GPE
ftr-393	989	5	2001	DATE
ftr-393	989	6	t.c.	GPE
ftr-393	990	1	2003-31	DATE
ftr-393	991	1	the dc circuit	ORG
ftr-393	991	2	asa	ORG
ftr-393	991	3	nims	NORP
ftr-393	992	1	d.c.	GPE
ftr-393	992	2	boca investerings partnership	ORG
ftr-393	992	3	v. united states	GPE
ftr-393	992	4	314	CARDINAL
ftr-393	992	5	625	CARDINAL
ftr-393	992	6	d.c. cir	ORG
ftr-393	992	7	2003	DATE
ftr-393	992	8	167	CARDINAL
ftr-393	992	9	f. supp	PERSON
ftr-393	993	1	2d 298	CARDINAL
ftr-393	993	2	2001	DATE
ftr-393	994	1	540	CARDINAL
ftr-393	994	2	826	CARDINAL
ftr-393	994	3	2003	DATE
ftr-393	995	1	wyeth	ORG
ftr-393	995	2	american	NORP
ftr-393	995	3	the dutch bank	ORG
ftr-393	995	4	asa	ORG
ftr-393	995	5	saba	GPE
ftr-393	996	1	second	ORDINAL
ftr-393	996	2	foley	PERSON
ftr-393	997	1	4	CARDINAL
ftr-393	998	1	dow chemical co.	ORG
ftr-393	998	2	united states	GPE
ftr-393	998	3	250	CARDINAL
ftr-393	998	4	f. supp	PERSON
ftr-393	999	1	2d 748	CARDINAL
ftr-393	1000	1	3/31/03	CARDINAL
ftr-393	1001	1	lawson	PERSON
ftr-393	1001	2	camelot	FAC
ftr-393	1001	3	aep	ORG
ftr-393	1004	1	the first three years	DATE
ftr-393	1004	2	years four through	DATE
ftr-393	1004	3	seven	CARDINAL
ftr-393	1004	4	90%	PERCENT
ftr-393	1004	5	10%	PERCENT
ftr-393	1005	1	lawson	PERSON
ftr-393	1005	2	10%	PERCENT
ftr-393	1005	3	years four through seven	DATE
ftr-393	1006	1	the first seven years	DATE
ftr-393	1006	2	each of years four to seven	DATE
ftr-393	1006	3	10%	PERCENT
ftr-393	1007	1	lawson	PERSON
ftr-393	1008	1	1.264-4(c)(1)(ii	CARDINAL
ftr-393	1008	2	301	CARDINAL
ftr-393	1008	3	96	CARDINAL
ftr-393	1008	4	3d	CARDINAL
ftr-393	1008	5	2002	DATE
ftr-393	1008	6	american electric power, inc.	ORG
ftr-393	1009	1	v. united states	GPE
ftr-393	1009	2	136	CARDINAL
ftr-393	1009	3	f. supp	PERSON
ftr-393	1010	1	2d 762	CARDINAL
ftr-393	1010	2	s.d	GPE
ftr-393	1010	3	ohio 2001	EVENT
ftr-393	1010	4	seven	CARDINAL
ftr-393	1011	1	490	CARDINAL
ftr-393	1011	2	florida	GPE
ftr-393	1011	3	8	CARDINAL
ftr-393	1011	4	•	CARDINAL
ftr-393	1011	5	lawson	PERSON
ftr-393	1011	6	408	CARDINAL
ftr-393	1012	1	a.	PERSON
ftr-393	1014	1	lawson	PERSON
ftr-393	1015	1	dow chemical co.	ORG
ftr-393	1015	2	united states	GPE
ftr-393	1015	3	278	CARDINAL
ftr-393	1015	4	f. supp	PERSON
ftr-393	1016	1	2d 844	CARDINAL
ftr-393	1017	1	8/12/03	CARDINAL
ftr-393	1019	1	lawson	PERSON
ftr-393	1019	2	years four through	DATE
ftr-393	1019	3	seven	CARDINAL
ftr-393	1019	4	this earlier	DATE
ftr-393	1019	5	four	CARDINAL
ftr-393	1019	6	seven	CARDINAL
ftr-393	1019	7	each of years four through seven	DATE
ftr-393	1020	1	sixth	ORDINAL
ftr-393	1021	1	dow chemical co.	ORG
ftr-393	1021	2	united states	GPE
ftr-393	1021	3	435	CARDINAL
ftr-393	1021	4	594	CARDINAL
ftr-393	1021	5	6th	ORDINAL
ftr-393	1021	6	1/23/06	CARDINAL
ftr-393	1021	7	2-1	DATE
ftr-393	1022	1	127	CARDINAL
ftr-393	1022	2	s. ct	PERSON
ftr-393	1023	1	1251	CARDINAL
ftr-393	1023	2	2/10/07	CARDINAL
ftr-393	1024	1	sixth	ORDINAL
ftr-393	1024	2	united states	GPE
ftr-393	1024	3	364	CARDINAL
ftr-393	1024	4	361	CARDINAL
ftr-393	1024	5	1960	DATE
ftr-393	1025	1	408	CARDINAL
ftr-393	1028	1	•	CARDINAL
ftr-393	1028	2	ryan	PERSON
ftr-393	1028	3	ryan states	PERSON
ftr-393	1028	4	knetsch	PERSON
ftr-393	1028	5	$4 million	MONEY
ftr-393	1029	1	ryan	PERSON
ftr-393	1030	1	2007	DATE
ftr-393	1030	2	491 5	CARDINAL
ftr-393	1031	1	united states	GPE
ftr-393	1031	2	70	CARDINAL
ftr-393	1033	1	144	CARDINAL
ftr-393	1033	2	3/17/06	CARDINAL
ftr-393	1034	1	allegra	ORG
ftr-393	1034	2	453a	PRODUCT
ftr-393	1034	3	about $478 million	MONEY
ftr-393	1034	4	prudential life insurance company	ORG
ftr-393	1037	1	1.1502-13	DATE
ftr-393	1038	1	allegra	PERSON
ftr-393	1038	2	frank lyon co.	ORG
ftr-393	1038	3	v. united states	PERSON
ftr-393	1038	4	435	CARDINAL
ftr-393	1038	5	561	CARDINAL
ftr-393	1038	6	1978	DATE
ftr-393	1039	1	one	CARDINAL
ftr-393	1040	1	6	CARDINAL
ftr-393	1041	1	llc v. united states	ORG
ftr-393	1041	2	440	CARDINAL
ftr-393	1041	3	f. supp	PERSON
ftr-393	1042	1	2d 608	DATE
ftr-393	1042	2	7/20/06	CARDINAL
ftr-393	1043	1	752	CARDINAL
ftr-393	1044	1	2000-44	DATE
ftr-393	1044	2	2000-2	DATE
ftr-393	1044	3	255	CARDINAL
ftr-393	1045	1	9062	DATE
ftr-393	1047	1	june 24, 2003	DATE
ftr-393	1048	1	t.d	PERSON
ftr-393	1048	2	68	CARDINAL
ftr-393	1048	3	37414	CARDINAL
ftr-393	1048	4	6/24/03	CARDINAL
ftr-393	1051	1	1.752-6	CARDINAL
ftr-393	1052	1	358(h)(3	CARDINAL
ftr-393	1052	2	492	CARDINAL
ftr-393	1052	3	florida	GPE
ftr-393	1052	4	8	CARDINAL
ftr-393	1052	5	721	CARDINAL
ftr-393	1052	6	§§ 752(a	ORG
ftr-393	1054	1	1	CARDINAL
ftr-393	1054	2	2	CARDINAL
ftr-393	1055	1	2000-44	DATE
ftr-393	1055	2	2000-2	DATE
ftr-393	1055	3	255	CARDINAL
ftr-393	1057	1	•	CARDINAL
ftr-393	1057	2	10/18/99	CARDINAL
ftr-393	1057	3	6/24/03	CARDINAL
ftr-393	1058	1	b. klamath	PERSON
ftr-393	1059	1	the holland & hart	ORG
ftr-393	1059	2	olson	PERSON
ftr-393	1060	1	llc v. united states	ORG
ftr-393	1060	2	99	CARDINAL
ftr-393	1060	3	2007-850	DATE
ftr-393	1060	4	2007-	DATE
ftr-393	1061	1	¶ 50,223	CARDINAL
ftr-393	1062	1	1999	DATE
ftr-393	1063	1	7	CARDINAL
ftr-393	1063	2	transcapital leasing associates	ORG
ftr-393	1063	3	1990-ii	DATE
ftr-393	1063	4	l.p.	GPE
ftr-393	1063	5	v. united states	PERSON
ftr-393	1063	6	97	CARDINAL
ftr-393	1063	7	2006-1916	DATE
ftr-393	1064	1	3/31/06	CARDINAL
ftr-393	1065	1	over $11,000,000	MONEY
ftr-393	1065	2	559,947	MONEY
ftr-393	1065	3	20:1	CARDINAL
ftr-393	1068	1	8	CARDINAL
ftr-393	1069	1	irs	ORG
ftr-393	1070	1	colm producer, inc.	ORG
ftr-393	1071	1	v. united states	GPE
ftr-393	1071	2	460	CARDINAL
ftr-393	1072	1	2d 713	CARDINAL
ftr-393	1072	2	n.d. tex. 10/16/06	GPE
ftr-393	1073	1	2007	DATE
ftr-393	1073	2	493	CARDINAL
ftr-393	1073	3	about $102.7 million	MONEY
ftr-393	1073	4	december 1999	DATE
ftr-393	1074	1	$2 million	MONEY
ftr-393	1074	2	$102.5 million	MONEY
ftr-393	1074	3	$100 million	MONEY
ftr-393	1074	4	u.s.	GPE
ftr-393	1074	5	treasury	ORG
ftr-393	1075	1	third	ORDINAL
ftr-393	1075	2	$1.8 million	MONEY
ftr-393	1076	1	752	CARDINAL
ftr-393	1077	1	752	CARDINAL
ftr-393	1079	1	95	CARDINAL
ftr-393	1079	2	131	CARDINAL
ftr-393	1079	3	salina	GPE
ftr-393	1079	4	t.c.	PERSON
ftr-393	1080	1	2000	CARDINAL
ftr-393	1080	2	352	CARDINAL
ftr-393	1080	3	9	CARDINAL
ftr-393	1083	1	bb&t corp.	ORG
ftr-393	1084	1	v. united states	GPE
ftr-393	1084	2	2007-1	DATE
ftr-393	1084	3	99	CARDINAL
ftr-393	1084	4	2007-376	DATE
ftr-393	1084	5	m.d.	GPE
ftr-393	1084	6	n.c	GPE
ftr-393	1084	7	1/4/07	CARDINAL
ftr-393	1090	1	1	CARDINAL
ftr-393	1091	1	2006-6, 2006-5	DATE
ftr-393	1091	2	385	CARDINAL
ftr-393	1091	3	1/6/06	DATE
ftr-393	1093	1	2	CARDINAL
ftr-393	1095	1	2002-30, 2002-1	DATE
ftr-393	1095	2	971	CARDINAL
ftr-393	1095	3	5/6/02	CARDINAL
ftr-393	1096	1	494	CARDINAL
ftr-393	1096	2	florida	GPE
ftr-393	1097	1	8	CARDINAL
ftr-393	1099	1	1.446-3(f)(2	CARDINAL
ftr-393	1099	2	1.446-3(g)(4	CARDINAL
ftr-393	1100	1	•	CARDINAL
ftr-393	1100	2	quarterly	DATE
ftr-393	1100	3	three-month	DATE
ftr-393	1100	4	100,000,000	MONEY
ftr-393	1101	1	the end of 18 months	DATE
ftr-393	1101	2	6 percent	PERCENT
ftr-393	1101	3	92,000,000	MONEY
ftr-393	1101	4	8,280,000	MONEY
ftr-393	1101	5	$8 million	MONEY
ftr-393	1101	6	$8 million	MONEY
ftr-393	1102	1	quarterly	DATE
ftr-393	1102	2	18-month	DATE
ftr-393	1102	3	8,280,000	MONEY
ftr-393	1104	1	2002-30	DATE
ftr-393	1105	1	2002-35, 2002-1	DATE
ftr-393	1105	2	992	CARDINAL
ftr-393	1105	3	5/6/02	CARDINAL
ftr-393	1107	1	one year	DATE
ftr-393	1110	1	•	CARDINAL
ftr-393	1113	1	•	CARDINAL
ftr-393	1113	2	daily	DATE
ftr-393	1113	3	the year	DATE
ftr-393	1114	1	2007	DATE
ftr-393	1114	2	495 •	CARDINAL
ftr-393	1114	3	2002-30, 2002-1	DATE
ftr-393	1114	4	971	CARDINAL
ftr-393	1115	1	•	CARDINAL
ftr-393	1117	1	301.60112t(b)(2	CARDINAL
ftr-393	1120	1	2006-16, 2006-9	DATE
ftr-393	1121	1	538	CARDINAL
ftr-393	1121	2	2/13/06	CARDINAL
ftr-393	1121	3	2002-35, 2002-1	DATE
ftr-393	1121	4	992	CARDINAL
ftr-393	1122	1	1	CARDINAL
ftr-393	1123	1	four	CARDINAL
ftr-393	1123	2	irs	ORG
ftr-393	1124	1	deloitte	ORG
ftr-393	1124	2	irs	ORG
ftr-393	1124	3	irs	ORG
ftr-393	1124	4	three	CARDINAL
ftr-393	1125	1	a.	PERSON
ftr-393	1125	2	pwc	ORG
ftr-393	1126	1	6/27/02	CARDINAL
ftr-393	1127	1	irs	ORG
ftr-393	1128	1	irs	ORG
ftr-393	1128	2	one	CARDINAL
ftr-393	1128	3	last august	DATE
ftr-393	1128	4	merrill lynch	ORG
ftr-393	1128	5	pwc	ORG
ftr-393	1128	6	irs	ORG
ftr-393	1128	7	1995	DATE
ftr-393	1129	1	pwc	ORG
ftr-393	1129	2	irs	ORG
ftr-393	1130	1	irs	ORG
ftr-393	1132	1	ir-2003-84	DATE
ftr-393	1133	1	irs	ORG
ftr-393	1133	2	ernst & young’s	ORG
ftr-393	1133	3	$15 million	MONEY
ftr-393	1134	1	2003	DATE
ftr-393	1135	1	c. the	PERSON
ftr-393	1135	2	kpmg	ORG
ftr-393	1137	1	irs	ORG
ftr-393	1137	2	the justice department	ORG
ftr-393	1137	3	kpmg llp	ORG
ftr-393	1137	4	$456 million	MONEY
ftr-393	1138	1	nineteen 496	DATE
ftr-393	1138	2	florida	GPE
ftr-393	1139	1	8	CARDINAL
ftr-393	1139	2	kpmg	ORG
ftr-393	1140	1	jeffrey stein	PERSON
ftr-393	1140	2	new york	GPE
ftr-393	1140	3	r.j.	ORG
ftr-393	1140	4	new york	GPE
ftr-393	1140	5	kpmg	GPE
ftr-393	1140	6	washington national tax group	ORG
ftr-393	1141	1	d.	NORP
ftr-393	1141	2	kaplan	PERSON
ftr-393	1142	1	united states	ORG
ftr-393	1142	2	stein	PERSON
ftr-393	1142	3	428 f. supp	ORG
ftr-393	1143	1	2d 138	DATE
ftr-393	1143	2	4/4/06	CARDINAL
ftr-393	1143	3	4/5/06	CARDINAL
ftr-393	1144	1	kaplan	PERSON
ftr-393	1144	2	kpmg	ORG
ftr-393	1146	1	kaplan	PERSON
ftr-393	1147	1	kpmg	ORG
ftr-393	1148	1	e.	PERSON
ftr-393	1148	2	the justice department’s	ORG
ftr-393	1149	1	kaplan	PERSON
ftr-393	1149	2	thompson	ORG
ftr-393	1149	3	kpmg	ORG
ftr-393	1150	1	united states	ORG
ftr-393	1150	2	stein	PERSON
ftr-393	1150	3	435 f. supp	ORG
ftr-393	1151	1	2d 330	DATE
ftr-393	1151	2	6/26/06	CARDINAL
ftr-393	1151	3	7/14/06	CARDINAL
ftr-393	1152	1	the justice department’s	ORG
ftr-393	1152	2	thompson	ORG
ftr-393	1153	1	kpmg	GPE
ftr-393	1154	1	•	CARDINAL
ftr-393	1154	2	kaplan subsequently	ORG
ftr-393	1156	1	2006	DATE
ftr-393	1156	2	130-10	CARDINAL
ftr-393	1156	3	2007	DATE
ftr-393	1156	4	497 •	CARDINAL
ftr-393	1156	5	kaplan	PERSON
ftr-393	1156	6	second	ORDINAL
ftr-393	1157	1	•	CARDINAL
ftr-393	1157	2	thompson	ORG
ftr-393	1157	3	12/11/06	CARDINAL
ftr-393	1157	4	the justice department	ORG
ftr-393	1158	1	f. judge kaplan	PERSON
ftr-393	1158	2	16	CARDINAL
ftr-393	1158	3	kpmg	ORG
ftr-393	1159	1	united states	ORG
ftr-393	1159	2	stein	PERSON
ftr-393	1159	3	461	CARDINAL
ftr-393	1160	1	2d 201	CARDINAL
ftr-393	1160	2	11/13/06	CARDINAL
ftr-393	1161	1	kaplan	PERSON
ftr-393	1161	2	january 2007	DATE
ftr-393	1162	1	second	ORDINAL
ftr-393	1163	1	the new york times business section	ORG
ftr-393	1164	1	1	CARDINAL
ftr-393	1164	2	12/20/06	CARDINAL
ftr-393	1164	3	kaplan	PERSON
ftr-393	1164	4	9/17/07	CARDINAL
ftr-393	1165	1	2006	DATE
ftr-393	1165	2	246	CARDINAL
ftr-393	1165	3	2	CARDINAL
ftr-393	1166	1	2005-80	DATE
ftr-393	1166	2	967	CARDINAL
ftr-393	1166	3	11/14/05	CARDINAL
ftr-393	1167	1	irs	ORG
ftr-393	1167	2	21	CARDINAL
ftr-393	1167	3	5% and 20%	PERCENT
ftr-393	1167	4	2002-2, 2002-1	DATE
ftr-393	1167	5	304	CARDINAL
ftr-393	1170	1	irs	ORG
ftr-393	1170	2	1/23/06	CARDINAL
ftr-393	1170	3	form 13750	DATE
ftr-393	1170	4	2005-80	DATE
ftr-393	1171	1	498	CARDINAL
ftr-393	1171	2	florida	GPE
ftr-393	1171	3	8	CARDINAL
ftr-393	1171	4	si a.	PERSON
ftr-393	1171	5	2005-80	DATE
ftr-393	1172	1	12/12/05	CARDINAL
ftr-393	1172	2	2005	DATE
ftr-393	1172	3	239	CARDINAL
ftr-393	1172	4	irs	ORG
ftr-393	1175	1	2005-80	DATE
ftr-393	1176	1	section 303	LAW
ftr-393	1176	2	2005	DATE
ftr-393	1176	3	903	CARDINAL
ftr-393	1176	4	2004	DATE
ftr-393	1176	5	post-18-month	DATE
ftr-393	1176	6	12/14/05	CARDINAL
ftr-393	1176	7	2005-80	DATE
ftr-393	1176	8	irs	ORG
ftr-393	1177	1	section 903	LAW
ftr-393	1177	2	2004	DATE
ftr-393	1177	3	10/3/04	CARDINAL
ftr-393	1177	4	3	CARDINAL
ftr-393	1177	5	230	CARDINAL
ftr-393	1178	1	the internal revenue service	ORG
ftr-393	1178	2	71	CARDINAL
ftr-393	1178	3	6421	DATE
ftr-393	1178	4	2/3/06	CARDINAL
ftr-393	1179	1	67	CARDINAL
ftr-393	1179	2	31	CARDINAL
ftr-393	1180	1	330	CARDINAL
ftr-393	1180	2	american	NORP
ftr-393	1180	3	2004	DATE
ftr-393	1181	1	1	CARDINAL
ftr-393	1181	2	2	CARDINAL
ftr-393	1181	3	irs	ORG
ftr-393	1181	4	10.2(d	DATE
ftr-393	1181	5	3	CARDINAL
ftr-393	1181	6	4	CARDINAL
ftr-393	1181	7	irs	ORG
ftr-393	1181	8	10.27	CARDINAL
ftr-393	1181	9	5	CARDINAL
ftr-393	1181	10	10.34	MONEY
ftr-393	1181	11	irs	ORG
ftr-393	1181	12	2007	DATE
ftr-393	1181	13	499	CARDINAL
ftr-393	1181	14	6	CARDINAL
ftr-393	1181	15	10.50	CARDINAL
ftr-393	1181	16	10.51	CARDINAL
ftr-393	1182	1	third	ORDINAL
ftr-393	1183	1	4.	CARDINAL
ftr-393	1184	1	2002-63	DATE
ftr-393	1184	2	2002-2	DATE
ftr-393	1184	3	72	DATE
ftr-393	1184	4	7/8/02	CARDINAL
ftr-393	1185	1	7/1/02	DATE
ftr-393	1185	2	2001-51, 2001-2	DATE
ftr-393	1185	3	190	CARDINAL
ftr-393	1185	4	2003-76	DATE
ftr-393	1185	5	2003-2	DATE
ftr-393	1185	6	1181	DATE
ftr-393	1185	7	2004-67	DATE
ftr-393	1185	8	2004-2	DATE
ftr-393	1185	9	600	CARDINAL
ftr-393	1185	10	irs	ORG
ftr-393	1187	1	7525	DATE
ftr-393	1189	1	cc-2003-012	ORG
ftr-393	1193	1	cc-2004-010	EVENT
ftr-393	1193	2	1/22/04	CARDINAL
ftr-393	1193	3	cc-2003-012	PRODUCT
ftr-393	1195	1	500	CARDINAL
ftr-393	1195	2	florida	GPE
ftr-393	1195	3	8	CARDINAL
ftr-393	1196	1	•	CARDINAL
ftr-393	1197	1	textron	ORG
ftr-393	1198	1	united states v. textron, inc.	ORG
ftr-393	1198	2	2006	DATE
ftr-393	1198	3	84-19	CARDINAL
ftr-393	1198	4	4/28/06	CARDINAL
ftr-393	1199	1	2006	DATE
ftr-393	1199	2	84-4	CARDINAL
ftr-393	1199	3	textron	ORG
ftr-393	1199	4	six	CARDINAL
ftr-393	1199	5	2001	DATE
ftr-393	1199	6	2005-13, 2005-1	DATE
ftr-393	1199	7	630	CARDINAL
ftr-393	1200	1	•	CARDINAL
ftr-393	1200	2	united states	GPE
ftr-393	1200	3	arthur young & co.	ORG
ftr-393	1200	4	465	CARDINAL
ftr-393	1200	5	805	CARDINAL
ftr-393	1200	6	1984	DATE
ftr-393	1200	7	irs	ORG
ftr-393	1202	1	5	CARDINAL
ftr-393	1202	2	sixth	ORDINAL
ftr-393	1203	1	united states	GPE
ftr-393	1203	2	457	CARDINAL
ftr-393	1203	3	590	CARDINAL
ftr-393	1203	4	6th	ORDINAL
ftr-393	1203	5	8/10/06	CARDINAL
ftr-393	1204	1	irs	ORG
ftr-393	1204	2	seven	CARDINAL
ftr-393	1205	1	five	CARDINAL
ftr-393	1205	2	two	CARDINAL
ftr-393	1205	3	3/29/00	CARDINAL
ftr-393	1205	4	kpmg	ORG
ftr-393	1205	5	$112 million	MONEY
ftr-393	1206	1	sixth	ORDINAL
ftr-393	1206	2	cole	PRODUCT
ftr-393	1206	3	two	CARDINAL
ftr-393	1206	4	irs	ORG
ftr-393	1207	1	2007	DATE
ftr-393	1207	2	501 •	CARDINAL
ftr-393	1208	1	i]n	DATE
ftr-393	1208	2	united states	GPE
ftr-393	1208	3	adlman	PERSON
ftr-393	1208	4	68	CARDINAL
ftr-393	1208	5	1495	CARDINAL
ftr-393	1208	6	1496	CARDINAL
ftr-393	1208	7	2d	DATE
ftr-393	1208	8	1995	DATE
ftr-393	1208	9	irs	ORG
ftr-393	1208	10	$290 million	MONEY
ftr-393	1209	1	second	ORDINAL
ftr-393	1210	1	1501	CARDINAL
ftr-393	1212	1	•	CARDINAL
ftr-393	1213	1	1	CARDINAL
ftr-393	1213	2	2	CARDINAL
ftr-393	1214	1	•	CARDINAL
ftr-393	1215	1	•	CARDINAL
ftr-393	1215	2	irs	ORG
ftr-393	1215	3	irs	ORG
ftr-393	1216	1	•	CARDINAL
ftr-393	1217	1	6	CARDINAL
ftr-393	1218	1	t.d	PERSON
ftr-393	1218	2	9295	DATE
ftr-393	1218	3	6011, 6111	DATE
ftr-393	1218	4	6112 regulations	QUANTITY
ftr-393	1218	5	71	CARDINAL
ftr-393	1218	6	64458	DATE
ftr-393	1218	7	11/2/06	CARDINAL
ftr-393	1219	1	502	CARDINAL
ftr-393	1219	2	florida	GPE
ftr-393	1219	3	8	CARDINAL
ftr-393	1219	4	four	CARDINAL
ftr-393	1219	5	2004	DATE
ftr-393	1220	1	a. reg-103038-05	PERSON
ftr-393	1220	2	section 6011 regulations	LAW
ftr-393	1220	3	71	CARDINAL
ftr-393	1220	4	64488	DATE
ftr-393	1220	5	11/2/06	CARDINAL
ftr-393	1223	1	b. reg-103039-05	PERSON
ftr-393	1223	2	section 6111	LAW
ftr-393	1223	3	71	CARDINAL
ftr-393	1223	4	11/2/06	CARDINAL
ftr-393	1224	1	6111	DATE
ftr-393	1225	1	c. reg-103043-05	PERSON
ftr-393	1225	2	section 6112	LAW
ftr-393	1225	3	71	CARDINAL
ftr-393	1225	4	64501	DATE
ftr-393	1225	5	11/2/06	CARDINAL
ftr-393	1230	1	1	CARDINAL
ftr-393	1230	2	united states	GPE
ftr-393	1230	3	gleason	PERSON
ftr-393	1230	4	94	CARDINAL
ftr-393	1230	5	2004-6344	DATE
ftr-393	1230	6	m.d. tenn. 8/25/04	PERSON
ftr-393	1230	7	432	CARDINAL
ftr-393	1230	8	678	CARDINAL
ftr-393	1230	9	6th	ORDINAL
ftr-393	1231	1	12/29/05	CARDINAL
ftr-393	1233	1	a. anderson v. irs	PERSON
ftr-393	1233	2	442 f. supp	ORG
ftr-393	1234	1	2d 365	DATE
ftr-393	1234	2	5/18/06	CARDINAL
ftr-393	1235	1	6700	CARDINAL
ftr-393	1235	2	81	CARDINAL
ftr-393	1236	1	2	CARDINAL
ftr-393	1236	2	mortensen v. commissioner	PERSON
ftr-393	1236	3	440	CARDINAL
ftr-393	1236	4	375	CARDINAL
ftr-393	1236	5	6th	ORDINAL
ftr-393	1237	1	2/28/06	CARDINAL
ftr-393	1238	1	martin	PERSON
ftr-393	1238	2	the 1991 year	DATE
ftr-393	1238	3	the 1,000 lb	QUANTITY
ftr-393	1238	4	one	CARDINAL
ftr-393	1240	1	2007	DATE
ftr-393	1240	2	503	CARDINAL
ftr-393	1241	1	hoyt	PERSON
ftr-393	1241	2	hoyt	PERSON
ftr-393	1241	3	hoyt	PERSON
ftr-393	1241	4	hoyt	PERSON
ftr-393	1242	1	•	CARDINAL
ftr-393	1242	2	6664(c)(1	CARDINAL
ftr-393	1242	3	1000 lb	QUANTITY
ftr-393	1242	4	1	CARDINAL
ftr-393	1242	5	2	CARDINAL
ftr-393	1242	6	irs	ORG
ftr-393	1242	7	3	CARDINAL
ftr-393	1242	8	t.c.	PERSON
ftr-393	1243	1	1989-568	DATE
ftr-393	1243	2	years	DATE
ftr-393	1244	1	•	CARDINAL
ftr-393	1244	2	mortensen	PERSON
ftr-393	1244	3	t. c.	PERSON
ftr-393	1245	1	1989-568	DATE
ftr-393	1245	2	years	DATE
ftr-393	1246	1	•	CARDINAL
ftr-393	1246	2	first	ORDINAL
ftr-393	1247	1	a. van scoten v. commissioner	PERSON
ftr-393	1247	2	439	CARDINAL
ftr-393	1247	3	1243	CARDINAL
ftr-393	1247	4	10th	ORDINAL
ftr-393	1247	5	3/9/06	CARDINAL
ftr-393	1248	1	tenth	ORDINAL
ftr-393	1248	2	6664(c)(1	CARDINAL
ftr-393	1248	3	1000 lb	QUANTITY
ftr-393	1249	1	3	CARDINAL
ftr-393	1250	1	tipra	PERSON
ftr-393	1250	2	4965	DATE
ftr-393	1251	1	35 percent	PERCENT
ftr-393	1251	2	75 504	CARDINAL
ftr-393	1251	3	florida	GPE
ftr-393	1252	1	8	CARDINAL
ftr-393	1253	1	a. tipra §	PERSON
ftr-393	1254	1	b. tipra	PERSON
ftr-393	1254	2	6011(g	DATE
ftr-393	1255	1	§ 6707a	DATE
ftr-393	1256	1	1	CARDINAL
ftr-393	1257	1	2006-31	DATE
ftr-393	1257	2	15	CARDINAL
ftr-393	1258	1	751	CARDINAL
ftr-393	1258	2	3/16/06	CARDINAL
ftr-393	1262	1	2006-17, 2006-15	DATE
ftr-393	1263	1	748	CARDINAL
ftr-393	1263	2	3/16/06	CARDINAL
ftr-393	1264	1	2006-18, 2006-15	DATE
ftr-393	1265	1	743	CARDINAL
ftr-393	1265	2	3/16/06	CARDINAL
ftr-393	1265	3	washington	GPE
ftr-393	1265	4	dc	GPE
ftr-393	1266	1	2006-19, 2006-15	DATE
ftr-393	1267	1	749	CARDINAL
ftr-393	1267	2	3/16/06	CARDINAL
ftr-393	1268	1	2006-20, 2006-15	DATE
ftr-393	1269	1	746	CARDINAL
ftr-393	1269	2	3/16/06	CARDINAL
ftr-393	1269	3	american	NORP
ftr-393	1269	4	indians	NORP
ftr-393	1269	5	american	NORP
ftr-393	1270	1	2006-21, 2006-15	DATE
ftr-393	1271	1	745	CARDINAL
ftr-393	1271	2	3/16/06	CARDINAL
ftr-393	1271	3	1980	DATE
ftr-393	1274	1	96	CARDINAL
ftr-393	1274	2	44	CARDINAL
ftr-393	1278	1	n. jerold cohen	PERSON
ftr-393	1278	2	2007	DATE
ftr-393	1278	3	505	CARDINAL
ftr-393	1278	4	109	CARDINAL
ftr-393	1278	5	1437	CARDINAL
ftr-393	1278	6	dec. 12, 2005	DATE
ftr-393	1279	1	1	CARDINAL
ftr-393	1280	1	irs	ORG
ftr-393	1281	1	2006-27, 2006-21	DATE
ftr-393	1282	1	915	CARDINAL
ftr-393	1282	2	5/4/06	CARDINAL
ftr-393	1283	1	three	CARDINAL
ftr-393	1283	2	first	ORDINAL
ftr-393	1283	3	second	ORDINAL
ftr-393	1284	1	2	CARDINAL
ftr-393	1284	2	fifth	ORDINAL
ftr-393	1284	3	irs	ORG
ftr-393	1285	1	caracci v. commissioner	ORG
ftr-393	1285	2	456	CARDINAL
ftr-393	1285	3	444	CARDINAL
ftr-393	1285	4	5th	ORDINAL
ftr-393	1286	1	7/11/06	CARDINAL
ftr-393	1286	2	118 t.c	QUANTITY
ftr-393	1286	3	379	CARDINAL
ftr-393	1286	4	2002	DATE
ftr-393	1287	1	fifth	ORDINAL
ftr-393	1287	2	4958	DATE
ftr-393	1287	3	more than $250 million	MONEY
ftr-393	1290	1	fifth	ORDINAL
ftr-393	1291	1	•	CARDINAL
ftr-393	1292	1	3	CARDINAL
ftr-393	1293	1	4	CARDINAL
ftr-393	1293	2	irs	ORG
ftr-393	1294	1	506	CARDINAL
ftr-393	1294	2	florida	GPE
ftr-393	1294	3	8	CARDINAL
ftr-393	1294	4	cca 200620001 (	ORG
ftr-393	1294	5	5/9/06	CARDINAL
ftr-393	1295	1	two	CARDINAL
ftr-393	1295	2	1	CARDINAL
ftr-393	1295	3	abc	ORG
ftr-393	1295	4	2	CARDINAL
ftr-393	1296	1	•	CARDINAL
ftr-393	1296	2	irs	ORG
ftr-393	1297	1	2006	DATE
ftr-393	1297	2	94-12	CARDINAL
ftr-393	1297	3	5/15/06	CARDINAL
ftr-393	1298	1	a. ir-2006-80	PERSON
ftr-393	1298	2	5/15/06	CARDINAL
ftr-393	1299	1	irs	ORG
ftr-393	1300	1	2006	DATE
ftr-393	1300	2	94	CARDINAL
ftr-393	1302	1	irs	ORG
ftr-393	1302	2	congress	ORG
ftr-393	1303	1	1220	CARDINAL
ftr-393	1304	1	5	CARDINAL
ftr-393	1304	2	annual	DATE
ftr-393	1305	1	1223	DATE
ftr-393	1305	2	annual	DATE
ftr-393	1305	3	under $25,000	MONEY
ftr-393	1306	1	years	DATE
ftr-393	1306	2	2007	DATE
ftr-393	1307	1	6	CARDINAL
ftr-393	1307	2	6014	CARDINAL
ftr-393	1309	1	7	CARDINAL
ftr-393	1309	2	§§ 1231-1235	ORG
ftr-393	1311	1	2007	DATE
ftr-393	1311	2	507	CARDINAL
ftr-393	1311	3	2006-93, 2006-48	DATE
ftr-393	1312	1	1017	CARDINAL
ftr-393	1312	2	11/7/06	CARDINAL
ftr-393	1314	1	70½ years of age	DATE
ftr-393	1314	2	100,000	MONEY
ftr-393	1314	3	2	CARDINAL
ftr-393	1316	1	2006-109	DATE
ftr-393	1316	2	2006-51	DATE
ftr-393	1319	1	8/17/06	CARDINAL
ftr-393	1319	2	7/25/06	CARDINAL
ftr-393	1319	3	8	CARDINAL
ftr-393	1320	1	2006	DATE
ftr-393	1320	2	424	CARDINAL
ftr-393	1320	3	any year	DATE
ftr-393	1321	1	100-percent	PERCENT
ftr-393	1322	1	1	CARDINAL
ftr-393	1323	1	sklar v. commissioner	PERSON
ftr-393	1323	2	125	CARDINAL
ftr-393	1323	3	281	CARDINAL
ftr-393	1323	4	12/21/05	CARDINAL
ftr-393	1323	5	2/7/06	CARDINAL
ftr-393	1327	1	2	CARDINAL
ftr-393	1328	1	508	CARDINAL
ftr-393	1328	2	florida	GPE
ftr-393	1329	1	8	CARDINAL
ftr-393	1329	2	204	CARDINAL
ftr-393	1331	1	3	CARDINAL
ftr-393	1332	1	turner v. commissioner	PERSON
ftr-393	1332	2	126	CARDINAL
ftr-393	1332	3	299	CARDINAL
ftr-393	1332	4	5/16/06	CARDINAL
ftr-393	1333	1	30	CARDINAL
ftr-393	1333	2	62	CARDINAL
ftr-393	1334	1	one-half	CARDINAL
ftr-393	1334	2	only 30	CARDINAL
ftr-393	1336	1	20-percent	PERCENT
ftr-393	1337	1	4.	CARDINAL
ftr-393	1337	2	124	CARDINAL
ftr-393	1337	3	258	CARDINAL
ftr-393	1337	4	5/25/05	CARDINAL
ftr-393	1339	1	a. glass	PERSON
ftr-393	1340	1	glass	PERSON
ftr-393	1340	2	471	CARDINAL
ftr-393	1340	3	698	CARDINAL
ftr-393	1340	4	6th	ORDINAL
ftr-393	1341	1	12/21/06	DATE
ftr-393	1342	1	sixth	ORDINAL
ftr-393	1343	1	5	CARDINAL
ftr-393	1343	2	170(h)(4	CARDINAL
ftr-393	1343	3	2007	DATE
ftr-393	1343	4	509	CARDINAL
ftr-393	1344	1	b. bwana	PERSON
ftr-393	1345	1	1214	DATE
ftr-393	1345	2	7/26/06	CARDINAL
ftr-393	1346	1	three years of the date	DATE
ftr-393	1347	1	10,000	MONEY
ftr-393	1348	1	d.	NORP
ftr-393	1348	2	clinton	PERSON
ftr-393	1348	3	monica	PERSON
ftr-393	1349	1	1216	CARDINAL
ftr-393	1349	2	170(f)(16	DATE
ftr-393	1350	1	treasury	ORG
ftr-393	1351	1	more than $500	MONEY
ftr-393	1353	1	20	MONEY
ftr-393	1353	2	each week	DATE
ftr-393	1354	1	1217	CARDINAL
ftr-393	1355	1	2007	DATE
ftr-393	1356	1	1	CARDINAL
ftr-393	1356	2	2006-110	DATE
ftr-393	1356	3	2006-51	DATE
ftr-393	1356	4	1127	CARDINAL
ftr-393	1356	5	12/2/06	CARDINAL
ftr-393	1357	1	1	CARDINAL
ftr-393	1357	2	a taxable year	DATE
ftr-393	1357	3	2	CARDINAL
ftr-393	1358	1	f. fractional interests	ORG
ftr-393	1359	1	510	CARDINAL
ftr-393	1359	2	florida	GPE
ftr-393	1360	1	8	CARDINAL
ftr-393	1360	2	the earlier of ten years	DATE
ftr-393	1362	1	170(f)(11)(e	CARDINAL
ftr-393	1362	2	6695a	DATE
ftr-393	1362	3	§§ 6662	ORG
ftr-393	1362	4	6664	DATE
ftr-393	1362	5	6696	DATE
ftr-393	1363	1	1	CARDINAL
ftr-393	1363	2	2006-96	DATE
ftr-393	1363	3	46	CARDINAL
ftr-393	1364	1	902	CARDINAL
ftr-393	1364	2	10/19/06	CARDINAL
ftr-393	1365	1	§§ 170(f)(11)(e	ORG
ftr-393	1365	2	6695a	DATE
ftr-393	1365	3	§ 1219	ORG
ftr-393	1365	4	2006	DATE
ftr-393	1366	1	1	CARDINAL
ftr-393	1367	1	u.s.	GPE
ftr-393	1367	2	rhode island	GPE
ftr-393	1368	1	justice department news	ORG
ftr-393	1368	2	9/8/05	CARDINAL
ftr-393	1368	3	richard hatch	PERSON
ftr-393	1368	4	about $1,037,000 dollars	MONEY
ftr-393	1368	5	about $391,000	MONEY
ftr-393	1369	1	www.usdoj.gov/opa/pr/2005/september/05_tax_463.htm	PERSON
ftr-393	1370	1	1/25/06, 2006	DATE
ftr-393	1370	2	17	CARDINAL
ftr-393	1371	1	2	CARDINAL
ftr-393	1374	1	proc	PERSON
ftr-393	1375	1	2005-75, 2005-	DATE
ftr-393	1375	2	2	CARDINAL
ftr-393	1375	3	1137	CARDINAL
ftr-393	1375	4	12/12/05	CARDINAL
ftr-393	1377	1	2007	DATE
ftr-393	1377	2	511	CARDINAL
ftr-393	1379	1	3	CARDINAL
ftr-393	1379	2	united states	ORG
ftr-393	1379	3	2006-1	DATE
ftr-393	1379	4	96	CARDINAL
ftr-393	1379	5	2005-6578	DATE
ftr-393	1379	6	e.d. cal	ORG
ftr-393	1381	1	§§	ORG
ftr-393	1381	2	7408	DATE
ftr-393	1381	3	1	CARDINAL
ftr-393	1381	4	2	CARDINAL
ftr-393	1381	5	first	ORDINAL
ftr-393	1382	1	a. united	PERSON
ftr-393	1382	2	431	CARDINAL
ftr-393	1382	3	f. supp	PERSON
ftr-393	1383	1	2d 1069	DATE
ftr-393	1383	2	e.d. calif	ORG
ftr-393	1384	1	2/22/06	CARDINAL
ftr-393	1386	1	eastern r. conf	ORG
ftr-393	1387	1	365	CARDINAL
ftr-393	1387	2	u.s. 127 (	GPE
ftr-393	1387	3	1961	DATE
ftr-393	1387	4	pennington	ORG
ftr-393	1387	5	381	CARDINAL
ftr-393	1387	6	657	CARDINAL
ftr-393	1387	7	1965	DATE
ftr-393	1388	1	4.	CARDINAL
ftr-393	1388	2	t.d	PERSON
ftr-393	1388	3	9309	DATE
ftr-393	1389	1	72	CARDINAL
ftr-393	1389	2	903	CARDINAL
ftr-393	1389	3	1/9/07	CARDINAL
ftr-393	1391	1	1.6664-2(c	QUANTITY
ftr-393	1392	1	1	CARDINAL
ftr-393	1392	2	irs	ORG
ftr-393	1392	3	john doe summons	PERSON
ftr-393	1392	4	third	ORDINAL
ftr-393	1392	5	2	CARDINAL
ftr-393	1392	6	irs	ORG
ftr-393	1392	7	3	CARDINAL
ftr-393	1393	1	512	CARDINAL
ftr-393	1393	2	florida	GPE
ftr-393	1394	1	8	CARDINAL
ftr-393	1394	2	5	CARDINAL
ftr-393	1394	3	united states	GPE
ftr-393	1394	4	petrino	PERSON
ftr-393	1394	5	2006	DATE
ftr-393	1394	6	n.y	GPE
ftr-393	1395	1	robert fink	PERSON
ftr-393	1395	2	paul d. petrino	PERSON
ftr-393	1396	1	fink	ORG
ftr-393	1396	2	petrino	PERSON
ftr-393	1397	1	6	CARDINAL
ftr-393	1398	1	mcgowan	PERSON
ftr-393	1398	2	187	CARDINAL
ftr-393	1400	1	915	CARDINAL
ftr-393	1400	2	11th	ORDINAL
ftr-393	1401	1	6/28/06	CARDINAL
ftr-393	1402	1	7206	DATE
ftr-393	1403	1	7	CARDINAL
ftr-393	1403	2	seventh	ORDINAL
ftr-393	1403	3	doj	ORG
ftr-393	1404	1	szopa	NORP
ftr-393	1404	2	v. united states	GPE
ftr-393	1404	3	460	CARDINAL
ftr-393	1404	4	884	CARDINAL
ftr-393	1404	5	7th	ORDINAL
ftr-393	1404	6	8/21/06	CARDINAL
ftr-393	1405	1	easterbrook	PERSON
ftr-393	1405	2	doj	ORG
ftr-393	1405	3	53 attorney hours plus 8 hours	TIME
ftr-393	1405	4	15	CARDINAL
ftr-393	1405	5	9	CARDINAL
ftr-393	1405	6	the united states	GPE
ftr-393	1407	1	8	CARDINAL
ftr-393	1408	1	2006	DATE
ftr-393	1408	2	407	CARDINAL
ftr-393	1408	3	$500 to $5,000	MONEY
ftr-393	1410	1	irs	ORG
ftr-393	1410	2	up to $5,000	MONEY
ftr-393	1411	1	1	CARDINAL
ftr-393	1411	2	honi soit qui mal y pense	ORG
ftr-393	1412	1	united states	GPE
ftr-393	1412	2	bdo seidman	PERSON
ftr-393	1412	3	llp	ORG
ftr-393	1412	4	2005-	DATE
ftr-393	1412	5	¶ 50,264	CARDINAL
ftr-393	1412	6	95	CARDINAL
ftr-393	1412	7	2005	DATE
ftr-393	1412	8	1725	DATE
ftr-393	1412	9	n.d.	GPE
ftr-393	1413	1	3/30/05	CARDINAL
ftr-393	1414	1	only one	CARDINAL
ftr-393	1414	2	267	CARDINAL
ftr-393	1414	3	irs	ORG
ftr-393	1415	1	2007	DATE
ftr-393	1415	2	513	CARDINAL
ftr-393	1416	1	irs	ORG
ftr-393	1416	2	irs	ORG
ftr-393	1417	1	one	CARDINAL
ftr-393	1417	2	bdo	ORG
ftr-393	1417	3	bdo	ORG
ftr-393	1418	1	•	CARDINAL
ftr-393	1418	2	the § 7525(b	ORG
ftr-393	1419	1	•	CARDINAL
ftr-393	1419	2	2	CARDINAL
ftr-393	1421	1	a.	PERSON
ftr-393	1423	1	2005	DATE
ftr-393	1423	2	¶ 50,447	CARDINAL
ftr-393	1423	3	95	CARDINAL
ftr-393	1423	4	n.d.	GPE
ftr-393	1426	1	•	CARDINAL
ftr-393	1426	2	year-end	DATE
ftr-393	1426	3	bdo	ORG
ftr-393	1427	1	•	CARDINAL
ftr-393	1427	2	holderman	ORG
ftr-393	1427	3	a-40	PERSON
ftr-393	1427	4	irs	ORG
ftr-393	1427	5	eight	CARDINAL
ftr-393	1427	6	1	CARDINAL
ftr-393	1427	7	bdo	ORG
ftr-393	1427	8	2	CARDINAL
ftr-393	1427	9	bdo	ORG
ftr-393	1427	10	third	ORDINAL
ftr-393	1427	11	3	CARDINAL
ftr-393	1427	12	4	CARDINAL
ftr-393	1427	13	bdo	ORG
ftr-393	1427	14	5	CARDINAL
ftr-393	1427	15	6	CARDINAL
ftr-393	1427	16	bdo	ORG
ftr-393	1427	17	514	CARDINAL
ftr-393	1427	18	florida	GPE
ftr-393	1427	19	8	CARDINAL
ftr-393	1427	20	7	CARDINAL
ftr-393	1427	21	irs	ORG
ftr-393	1428	1	•	CARDINAL
ftr-393	1428	2	seventh	ORDINAL
ftr-393	1429	1	2	CARDINAL
ftr-393	1429	2	powell	PERSON
ftr-393	1429	3	irs	ORG
ftr-393	1430	1	united states	ORG
ftr-393	1430	2	440	CARDINAL
ftr-393	1430	3	729	CARDINAL
ftr-393	1430	4	6th	ORDINAL
ftr-393	1430	5	3/3/06	CARDINAL
ftr-393	1430	6	345	CARDINAL
ftr-393	1430	7	f. supp	PERSON
ftr-393	1431	1	2d 712	CARDINAL
ftr-393	1431	2	w.d. ky	ORG
ftr-393	1431	3	10/8/04	CARDINAL
ftr-393	1432	1	sixth	ORDINAL
ftr-393	1432	2	irs	ORG
ftr-393	1432	3	irs	ORG
ftr-393	1434	1	1	CARDINAL
ftr-393	1435	1	v. united states	GPE
ftr-393	1435	2	2006-1	DATE
ftr-393	1435	3	97	CARDINAL
ftr-393	1435	4	2006	DATE
ftr-393	1435	5	n.d.	GPE
ftr-393	1436	1	1/24/06	CARDINAL
ftr-393	1437	1	6672	DATE
ftr-393	1437	2	1	CARDINAL
ftr-393	1437	3	2	CARDINAL
ftr-393	1437	4	irs	ORG
ftr-393	1438	1	2	CARDINAL
ftr-393	1438	2	second	ORDINAL
ftr-393	1439	1	new york	GPE
ftr-393	1440	1	hudson	PERSON
ftr-393	1440	2	97	CARDINAL
ftr-393	1440	3	2006-2693	DATE
ftr-393	1441	1	n.d.	GPE
ftr-393	1441	2	n.y	GPE
ftr-393	1442	1	5/16/06	CARDINAL
ftr-393	1444	1	1	CARDINAL
ftr-393	1445	1	irs	ORG
ftr-393	1446	1	mcmanus v. commissioner	PERSON
ftr-393	1446	2	t.c.	PERSON
ftr-393	1447	1	057	CARDINAL
ftr-393	1447	2	3/27/06	CARDINAL
ftr-393	1448	1	2007	DATE
ftr-393	1448	2	515	CARDINAL
ftr-393	1449	1	e.	PERSON
ftr-393	1449	2	1	CARDINAL
ftr-393	1450	1	benson v. commissioner	PERSON
ftr-393	1450	2	t.c.	PERSON
ftr-393	1451	1	2006-55	DATE
ftr-393	1451	2	3/27/06	CARDINAL
ftr-393	1452	1	six-year	DATE
ftr-393	1453	1	2	CARDINAL
ftr-393	1454	1	computervision corp.	ORG
ftr-393	1455	1	v. united states	GPE
ftr-393	1455	2	445	CARDINAL
ftr-393	1455	3	1355	CARDINAL
ftr-393	1455	4	fed	ORG
ftr-393	1455	5	cir	ORG
ftr-393	1456	1	4/20/06	CARDINAL
ftr-393	1458	1	a.	PERSON
ftr-393	1460	1	parker hannifin corp.	ORG
ftr-393	1460	2	v. united states	GPE
ftr-393	1460	3	71	CARDINAL
ftr-393	1462	1	231	CARDINAL
ftr-393	1462	2	fed	ORG
ftr-393	1464	1	5/23/06	CARDINAL
ftr-393	1465	1	approximately $89,000	MONEY
ftr-393	1465	2	approximately $9.1 million	MONEY
ftr-393	1466	1	f. liens	PERSON
ftr-393	1466	2	1	CARDINAL
ftr-393	1467	1	greene-thapedi	PERSON
ftr-393	1467	2	126	CARDINAL
ftr-393	1467	3	1 (	CARDINAL
ftr-393	1467	4	1/12/06	CARDINAL
ftr-393	1468	1	irs	ORG
ftr-393	1468	2	another year	DATE
ftr-393	1468	3	cdp	ORG
ftr-393	1470	1	2	CARDINAL
ftr-393	1471	1	robinette v. commissioner	PERSON
ftr-393	1471	2	123	CARDINAL
ftr-393	1471	3	7/20/04	CARDINAL
ftr-393	1471	4	14	CARDINAL
ftr-393	1471	5	439	CARDINAL
ftr-393	1471	6	455	CARDINAL
ftr-393	1471	7	8th	ORDINAL
ftr-393	1471	8	3/8/06	CARDINAL
ftr-393	1472	1	1995	DATE
ftr-393	1472	2	516	CARDINAL
ftr-393	1472	3	florida	GPE
ftr-393	1473	1	8	CARDINAL
ftr-393	1473	2	years prior to 1992	DATE
ftr-393	1473	3	1995	DATE
ftr-393	1473	4	1999	DATE
ftr-393	1474	1	1995	DATE
ftr-393	1474	2	1997	DATE
ftr-393	1474	3	1998	DATE
ftr-393	1475	1	the day	DATE
ftr-393	1475	2	1998	DATE
ftr-393	1477	1	irs	ORG
ftr-393	1478	1	1998	DATE
ftr-393	1479	1	vasquez	PERSON
ftr-393	1479	2	5	CARDINAL
ftr-393	1481	1	several years later	DATE
ftr-393	1483	1	an additional nine	CARDINAL
ftr-393	1483	2	five	CARDINAL
ftr-393	1483	3	one	CARDINAL
ftr-393	1483	4	three	CARDINAL
ftr-393	1484	1	a.	PERSON
ftr-393	1485	1	9/1/04	CARDINAL
ftr-393	1486	1	deborah butler	PERSON
ftr-393	1486	2	robinette	GPE
ftr-393	1488	1	b. murphy	PERSON
ftr-393	1488	2	125 t.c	QUANTITY
ftr-393	1489	1	301	CARDINAL
ftr-393	1489	2	12/29/05	CARDINAL
ftr-393	1489	3	aff’d	ORG
ftr-393	1489	4	469	CARDINAL
ftr-393	1489	5	27	CARDINAL
ftr-393	1490	1	11/20/06	CARDINAL
ftr-393	1491	1	halpern	PERSON
ftr-393	1491	2	robinette	PERSON
ftr-393	1491	3	2007	DATE
ftr-393	1491	4	517	CARDINAL
ftr-393	1493	1	c. robinette	PERSON
ftr-393	1494	1	robinette v. commissioner	PERSON
ftr-393	1494	2	439	CARDINAL
ftr-393	1494	3	455	CARDINAL
ftr-393	1494	4	8th	ORDINAL
ftr-393	1495	1	3/8/06	CARDINAL
ftr-393	1497	1	•	CARDINAL
ftr-393	1497	2	congress	ORG
ftr-393	1498	1	d. murphy	PERSON
ftr-393	1498	2	eighth	CARDINAL
ftr-393	1498	3	robinette	ORG
ftr-393	1499	1	469	CARDINAL
ftr-393	1499	2	27	CARDINAL
ftr-393	1500	1	11/20/06	CARDINAL
ftr-393	1501	1	first	ORDINAL
ftr-393	1501	2	the tax court’s	ORG
ftr-393	1501	3	murphy	PERSON
ftr-393	1502	1	cdp	ORG
ftr-393	1502	2	eighth	ORDINAL
ftr-393	1502	3	robinette	GPE
ftr-393	1503	1	irs	ORG
ftr-393	1504	1	3	CARDINAL
ftr-393	1504	2	manko v. commissioner	PERSON
ftr-393	1504	3	126	CARDINAL
ftr-393	1504	4	195	CARDINAL
ftr-393	1504	5	4/20/06	CARDINAL
ftr-393	1505	1	906	CARDINAL
ftr-393	1505	2	one	CARDINAL
ftr-393	1505	3	irs	ORG
ftr-393	1506	1	4	CARDINAL
ftr-393	1506	2	zapara	DATE
ftr-393	1506	3	126	CARDINAL
ftr-393	1506	4	215	CARDINAL
ftr-393	1506	5	4/25/06	CARDINAL
ftr-393	1507	1	irs	ORG
ftr-393	1507	2	60 days	DATE
ftr-393	1507	3	thornton	PERSON
ftr-393	1507	4	irs	ORG
ftr-393	1507	5	irs	ORG
ftr-393	1508	1	518	CARDINAL
ftr-393	1508	2	florida	GPE
ftr-393	1509	1	8	CARDINAL
ftr-393	1509	2	5	CARDINAL
ftr-393	1509	3	cox	PERSON
ftr-393	1510	1	126	CARDINAL
ftr-393	1510	2	237	CARDINAL
ftr-393	1510	3	5/3/06	CARDINAL
ftr-393	1511	1	a later year	DATE
ftr-393	1511	2	earlier year	DATE
ftr-393	1512	1	6	CARDINAL
ftr-393	1512	2	451	CARDINAL
ftr-393	1512	3	966	CARDINAL
ftr-393	1512	4	9th	ORDINAL
ftr-393	1512	5	5/3/06	CARDINAL
ftr-393	1513	1	127	CARDINAL
ftr-393	1513	2	s. ct	PERSON
ftr-393	1514	1	987	CARDINAL
ftr-393	1514	2	1/8/07	CARDINAL
ftr-393	1515	1	ninth	ORDINAL
ftr-393	1515	2	the tax court’s	ORG
ftr-393	1515	3	6630(d)(1)(b	CARDINAL
ftr-393	1516	1	cdp	ORG
ftr-393	1516	2	10/17/06	DATE
ftr-393	1517	1	7	CARDINAL
ftr-393	1518	1	tipra	PERSON
ftr-393	1518	2	509	CARDINAL
ftr-393	1518	3	7122(c	PRODUCT
ftr-393	1518	4	20 percent	PERCENT
ftr-393	1518	5	five	CARDINAL
ftr-393	1518	6	first	ORDINAL
ftr-393	1520	1	•	CARDINAL
ftr-393	1520	2	7122(f	DATE
ftr-393	1520	3	irs	ORG
ftr-393	1520	4	irs	ORG
ftr-393	1520	5	two years of the date	DATE
ftr-393	1521	1	a. notice	PERSON
ftr-393	1521	2	2006-68	DATE
ftr-393	1521	3	2006-31	DATE
ftr-393	1522	1	105	CARDINAL
ftr-393	1522	2	7/11/06	CARDINAL
ftr-393	1525	1	first	ORDINAL
ftr-393	1525	2	irs	ORG
ftr-393	1528	1	2007	DATE
ftr-393	1528	2	519	CARDINAL
ftr-393	1529	1	8	CARDINAL
ftr-393	1529	2	bell v. commissioner	ORG
ftr-393	1529	3	126	CARDINAL
ftr-393	1529	4	356	CARDINAL
ftr-393	1529	5	5/22/06	CARDINAL
ftr-393	1530	1	foley	PERSON
ftr-393	1530	2	6330	DATE
ftr-393	1531	1	9	CARDINAL
ftr-393	1531	2	barnes v. commissioner	PERSON
ftr-393	1531	3	t.c.	PERSON
ftr-393	1532	1	2006-150	CARDINAL
ftr-393	1532	2	7/24/06	CARDINAL
ftr-393	1533	1	irs	ORG
ftr-393	1535	1	irs	ORG
ftr-393	1535	2	irs	ORG
ftr-393	1535	3	second	ORDINAL
ftr-393	1536	1	laro	PERSON
ftr-393	1537	1	301.7122-1(c)(3	CARDINAL
ftr-393	1538	1	•	CARDINAL
ftr-393	1538	2	laro	PERSON
ftr-393	1539	1	10	CARDINAL
ftr-393	1540	1	cristopher cross, inc.	ORG
ftr-393	1541	1	v. united states	GPE
ftr-393	1541	2	461	CARDINAL
ftr-393	1541	3	610	CARDINAL
ftr-393	1541	4	5th	ORDINAL
ftr-393	1542	1	8/21/06	CARDINAL
ftr-393	1544	1	85,000	MONEY
ftr-393	1544	2	134,078	MONEY
ftr-393	1544	3	four quarters	DATE
ftr-393	1545	1	1	CARDINAL
ftr-393	1545	2	2	CARDINAL
ftr-393	1545	3	520	CARDINAL
ftr-393	1545	4	florida	GPE
ftr-393	1546	1	8	CARDINAL
ftr-393	1547	1	11	CARDINAL
ftr-393	1548	1	855	CARDINAL
ftr-393	1550	1	more than 60 days	DATE
ftr-393	1550	2	the august 17, 2006 date	DATE
ftr-393	1551	1	a. cc-2007-001	PERSON
ftr-393	1552	1	2006	DATE
ftr-393	1552	2	201	CARDINAL
ftr-393	1553	1	irs	ORG
ftr-393	1553	2	cdp	ORG
ftr-393	1553	3	10/17/06	DATE
ftr-393	1553	4	12	CARDINAL
ftr-393	1554	1	t.d	PERSON
ftr-393	1554	2	9290	TIME
ftr-393	1554	3	71	CARDINAL
ftr-393	1554	4	60835	TIME
ftr-393	1557	1	irs	ORG
ftr-393	1558	1	11/16/06	CARDINAL
ftr-393	1558	2	a. t.d.	PERSON
ftr-393	1558	3	9291	DATE
ftr-393	1558	4	71	CARDINAL
ftr-393	1558	5	60827	CARDINAL
ftr-393	1559	1	6330	DATE
ftr-393	1560	1	cdp	ORG
ftr-393	1561	1	irs	ORG
ftr-393	1562	1	cdp	ORG
ftr-393	1562	2	11/16/06	CARDINAL
ftr-393	1562	3	g. innocent	PERSON
ftr-393	1562	4	1	CARDINAL
ftr-393	1564	1	ewing v. commissioner	PERSON
ftr-393	1564	2	118 t.c	QUANTITY
ftr-393	1564	3	494	CARDINAL
ftr-393	1564	4	5/31/02	CARDINAL
ftr-393	1566	1	irs	ORG
ftr-393	1566	2	several 2007	DATE
ftr-393	1566	3	521	CARDINAL
ftr-393	1567	1	irs	ORG
ftr-393	1567	2	the 88th day	DATE
ftr-393	1568	1	92 days	DATE
ftr-393	1568	2	seven days later	DATE
ftr-393	1570	1	the tax court sua sponte	ORG
ftr-393	1570	2	irs	ORG
ftr-393	1570	3	denial of § 6015(f	ORG
ftr-393	1571	1	section 6015(e	DATE
ftr-393	1571	2	2001	DATE
ftr-393	1571	3	ruwe	PERSON
ftr-393	1571	4	9-4	CARDINAL
ftr-393	1571	5	a denial of §	MONEY
ftr-393	1572	1	more than 6 months	DATE
ftr-393	1572	2	irs	ORG
ftr-393	1572	3	90 days	DATE
ftr-393	1573	1	section 6015(e	DATE
ftr-393	1574	1	irs	ORG
ftr-393	1575	1	section 6015(e	LAW
ftr-393	1576	1	section 6015(f	LAW
ftr-393	1577	1	section 6015(e	DATE
ftr-393	1577	2	section 6015	LAW
ftr-393	1578	1	section 6015(e	LAW
ftr-393	1578	2	522	CARDINAL
ftr-393	1578	3	florida	GPE
ftr-393	1579	1	8	CARDINAL
ftr-393	1582	1	section 6015(f	LAW
ftr-393	1584	1	•	CARDINAL
ftr-393	1584	2	laro	ORG
ftr-393	1584	3	6015(e)(1	CARDINAL
ftr-393	1584	4	congress	ORG
ftr-393	1584	5	6015	DATE
ftr-393	1585	1	a. ewing v. commissioner	PERSON
ftr-393	1585	2	122 t.c	QUANTITY
ftr-393	1585	3	32	CARDINAL
ftr-393	1585	4	1/28/04	CARDINAL
ftr-393	1586	1	colvin	PERSON
ftr-393	1587	1	halpern	PERSON
ftr-393	1587	2	holmes	PERSON
ftr-393	1587	3	foley	PERSON
ftr-393	1588	1	b.	PERSON
ftr-393	1589	1	v. ewing	PERSON
ftr-393	1589	2	439	CARDINAL
ftr-393	1589	3	9th	ORDINAL
ftr-393	1590	1	2/28/06	CARDINAL
ftr-393	1591	1	tashima	PERSON
ftr-393	1592	1	2001	DATE
ftr-393	1593	1	2	CARDINAL
ftr-393	1593	2	126	CARDINAL
ftr-393	1594	1	47	CARDINAL
ftr-393	1594	2	1/19/06	CARDINAL
ftr-393	1594	3	10	CARDINAL
ftr-393	1595	1	california	GPE
ftr-393	1595	2	one	CARDINAL
ftr-393	1596	1	3	CARDINAL
ftr-393	1597	1	t.c.	PERSON
ftr-393	1598	1	2006-17	DATE
ftr-393	1599	1	2007	DATE
ftr-393	1599	2	523	CARDINAL
ftr-393	1599	3	holmes	PERSON
ftr-393	1599	4	more than a year late	DATE
ftr-393	1600	1	proc	PERSON
ftr-393	1601	1	2000-15, 2001-1	DATE
ftr-393	1601	2	448	CARDINAL
ftr-393	1601	3	4.02	CARDINAL
ftr-393	1601	4	eight	CARDINAL
ftr-393	1603	1	4.	CARDINAL
ftr-393	1603	2	campbell v. commissioner	ORG
ftr-393	1603	3	t.c.	PERSON
ftr-393	1604	1	2006-24	DATE
ftr-393	1604	2	2/15/06	CARDINAL
ftr-393	1606	1	5	CARDINAL
ftr-393	1607	1	2006-16, 2006-14	DATE
ftr-393	1608	1	694	CARDINAL
ftr-393	1608	2	4/30/06	CARDINAL
ftr-393	1609	1	6015	DATE
ftr-393	1609	2	irs	ORG
ftr-393	1610	1	6015	DATE
ftr-393	1611	1	h. miscellaneous 1	PERSON
ftr-393	1613	1	502	CARDINAL
ftr-393	1615	1	12/31/05	CARDINAL
ftr-393	1616	1	a. notice	PERSON
ftr-393	1616	2	2006-93, 2006-44	DATE
ftr-393	1617	1	798	CARDINAL
ftr-393	1617	2	10/4/06	CARDINAL
ftr-393	1618	1	2006	DATE
ftr-393	1618	2	the first quarter of 2007	DATE
ftr-393	1619	1	524	CARDINAL
ftr-393	1619	2	florida	GPE
ftr-393	1620	1	8	CARDINAL
ftr-393	1620	2	si 2	ORG
ftr-393	1622	1	3	CARDINAL
ftr-393	1623	1	janis v. commissioner	PERSON
ftr-393	1623	2	461	CARDINAL
ftr-393	1623	3	1080	CARDINAL
ftr-393	1623	4	9th	ORDINAL
ftr-393	1624	1	8/21/06	CARDINAL
ftr-393	1625	1	irs	ORG
ftr-393	1626	1	sidney janis art gallery	PERSON
ftr-393	1627	1	more than $36 million	MONEY
ftr-393	1627	2	$14.5 million	MONEY
ftr-393	1628	1	mckeown	PERSON
ftr-393	1629	1	1	CARDINAL
ftr-393	1630	1	2	CARDINAL
ftr-393	1630	2	3	CARDINAL
ftr-393	1632	1	4	CARDINAL
ftr-393	1632	2	houston sb	PERSON
ftr-393	1633	1	2006-61, 2006-36	DATE
ftr-393	1634	1	390	CARDINAL
ftr-393	1634	2	8/22/06	CARDINAL
ftr-393	1634	3	2006-97	DATE
ftr-393	1634	4	50	CARDINAL
ftr-393	1635	1	1108	CARDINAL
ftr-393	1635	2	12/11/06	CARDINAL
ftr-393	1636	1	irs	ORG
ftr-393	1636	2	lmsb	ORG
ftr-393	1637	1	two-year	DATE
ftr-393	1637	2	the first six months	DATE
ftr-393	1637	3	chicago	GPE
ftr-393	1637	4	houston	GPE
ftr-393	1637	5	st.	GPE
ftr-393	1637	6	paul	PERSON
ftr-393	1638	1	proc	PERSON
ftr-393	1639	1	2003-40	DATE
ftr-393	1639	2	2003-1	DATE
ftr-393	1639	3	1044	CARDINAL
ftr-393	1640	1	9/5/06	CARDINAL
ftr-393	1640	2	5	CARDINAL
ftr-393	1641	1	stewart v. commissioner	PERSON
ftr-393	1641	2	127	CARDINAL
ftr-393	1641	3	109	CARDINAL
ftr-393	1641	4	10/3/06	CARDINAL
ftr-393	1642	1	18	CARDINAL
ftr-393	1643	1	ruwe	PERSON
ftr-393	1643	2	§ 7502	ORG
ftr-393	1643	3	90-day	DATE
ftr-393	1644	1	manchester	GPE
ftr-393	1644	2	t.c.	PERSON
ftr-393	1645	1	1994-604	DATE
ftr-393	1645	2	113	CARDINAL
ftr-393	1645	3	1087	CARDINAL
ftr-393	1645	4	9th	ORDINAL
ftr-393	1645	5	1997	DATE
ftr-393	1646	1	2007	DATE
ftr-393	1646	2	525 6	CARDINAL
ftr-393	1647	1	irs	ORG
ftr-393	1647	2	48	DATE
ftr-393	1648	1	irs	ORG
ftr-393	1648	2	10/17/06	CARDINAL
ftr-393	1648	3	lmsb	ORG
ftr-393	1648	4	48	DATE
ftr-393	1648	5	48	DATE
ftr-393	1648	6	fasb	ORG
ftr-393	1648	7	109	CARDINAL
ftr-393	1649	1	2006	DATE
ftr-393	1649	2	201	CARDINAL
ftr-393	1649	3	48	DATE
ftr-393	1649	4	at least 45 days	DATE
ftr-393	1649	5	fiscal year	DATE
ftr-393	1649	6	fiscal years ending after	DATE
ftr-393	1649	7	3/31/07	CARDINAL
ftr-393	1650	1	7	CARDINAL
ftr-393	1650	2	t.d	PERSON
ftr-393	1650	3	71	CARDINAL
ftr-393	1650	4	71040	DATE
ftr-393	1650	5	12/8/06	CARDINAL
ftr-393	1651	1	treasury	ORG
ftr-393	1652	1	8	CARDINAL
ftr-393	1652	2	lauren bacall	PERSON
ftr-393	1652	3	between 15 and 30 percent	CARDINAL
ftr-393	1653	1	2006	DATE
ftr-393	1653	2	406	CARDINAL
ftr-393	1653	3	7623	DATE
ftr-393	1653	4	200,000	MONEY
ftr-393	1653	5	the relevant year	DATE
ftr-393	1653	6	$2 million	MONEY
ftr-393	1654	1	15%	PERCENT
ftr-393	1654	2	30%	PERCENT
ftr-393	1654	3	irs	ORG
ftr-393	1654	4	irs	ORG
ftr-393	1657	1	9	CARDINAL
ftr-393	1657	2	burton kanter	PERSON
ftr-393	1659	1	t.c.	PERSON
ftr-393	1660	1	1999-407	DATE
ftr-393	1661	1	600	CARDINAL
ftr-393	1661	2	burton kanter	PERSON
ftr-393	1661	3	6653	DATE
ftr-393	1664	1	two	CARDINAL
ftr-393	1664	2	claude ballard	PERSON
ftr-393	1664	3	robert lisle	PERSON
ftr-393	1664	4	two	CARDINAL
ftr-393	1665	1	526	CARDINAL
ftr-393	1665	2	florida	GPE
ftr-393	1665	3	8	CARDINAL
ftr-393	1665	4	si a.	PERSON
ftr-393	1665	5	25 years ago	DATE
ftr-393	1666	1	two	CARDINAL
ftr-393	1666	2	unnamed3	ORG
ftr-393	1666	3	dawson	PERSON
ftr-393	1668	1	2001	DATE
ftr-393	1668	2	2331	CARDINAL
ftr-393	1668	3	4/26/00	CARDINAL
ftr-393	1668	4	2001	DATE
ftr-393	1668	5	23-30	CARDINAL
ftr-393	1668	6	8/30/00	CARDINAL
ftr-393	1669	1	fifth	ORDINAL
ftr-393	1669	2	seventh	ORDINAL
ftr-393	1669	3	eleventh	ORDINAL
ftr-393	1670	1	ballard	ORG
ftr-393	1670	2	eleventh	ORDINAL
ftr-393	1671	1	ballard v. commissioner	ORG
ftr-393	1671	2	321	CARDINAL
ftr-393	1671	3	1037	CARDINAL
ftr-393	1671	4	11th	ORDINAL
ftr-393	1672	1	aff’g t.c.	PERSON
ftr-393	1673	1	1999-407	DATE
ftr-393	1674	1	eleventh	ORDINAL
ftr-393	1675	1	fay	PERSON
ftr-393	1675	2	dick	PERSON
ftr-393	1677	1	more than one	CARDINAL
ftr-393	1679	1	183	CARDINAL
ftr-393	1681	1	2	CARDINAL
ftr-393	1682	1	united states	GPE
ftr-393	1682	2	649	CARDINAL
ftr-393	1682	3	471	CARDINAL
ftr-393	1682	4	7th	ORDINAL
ftr-393	1682	5	1980	DATE
ftr-393	1683	1	450	CARDINAL
ftr-393	1683	2	1000	CARDINAL
ftr-393	1683	3	1981	DATE
ftr-393	1684	1	3	CARDINAL
ftr-393	1684	2	kanter	PERSON
ftr-393	1684	3	two	CARDINAL
ftr-393	1684	4	seventh	ORDINAL
ftr-393	1684	5	julian jacobs	PERSON
ftr-393	1684	6	peter j. panuthos	PERSON
ftr-393	1685	1	1	CARDINAL
ftr-393	1685	2	cudahy	PERSON
ftr-393	1685	3	seventh	ORDINAL
ftr-393	1685	4	kanter	PERSON
ftr-393	1686	1	2007	DATE
ftr-393	1686	2	527	CARDINAL
ftr-393	1687	1	august 30, 2000	DATE
ftr-393	1688	1	183	CARDINAL
ftr-393	1689	1	another day	DATE
ftr-393	1690	1	kanter	PERSON
ftr-393	1690	2	estate4	PERSON
ftr-393	1690	3	eleventh	ORDINAL
ftr-393	1690	4	kanter v. commissioner	ORG
ftr-393	1690	5	337	CARDINAL
ftr-393	1690	6	833	CARDINAL
ftr-393	1690	7	7th	ORDINAL
ftr-393	1691	1	2-1	DATE
ftr-393	1691	2	aff’g	CARDINAL
ftr-393	1692	1	1999-407	DATE
ftr-393	1693	1	eleventh	ORDINAL
ftr-393	1694	1	kanter	PERSON
ftr-393	1694	2	john trumball	PERSON
ftr-393	1694	3	george washington	PERSON
ftr-393	1694	4	kanter	ORG
ftr-393	1695	1	d.	NORP
ftr-393	1695	2	lisle	PERSON
ftr-393	1695	3	fifth	ORDINAL
ftr-393	1696	1	lisle v. commissioner	PERSON
ftr-393	1696	2	341	CARDINAL
ftr-393	1696	3	364	CARDINAL
ftr-393	1696	4	2003	DATE
ftr-393	1696	5	¶ 50,606	CARDINAL
ftr-393	1696	6	92	CARDINAL
ftr-393	1696	7	2003-5566	DATE
ftr-393	1696	8	5th	ORDINAL
ftr-393	1697	1	7/30/03	CARDINAL
ftr-393	1698	1	aff’g	CARDINAL
ftr-393	1699	1	1999-407	DATE
ftr-393	1700	1	fifth	ORDINAL
ftr-393	1700	2	higginbotham	PERSON
ftr-393	1700	3	eleventh	ORDINAL
ftr-393	1700	4	seventh	ORDINAL
ftr-393	1701	1	a closed year	DATE
ftr-393	1701	2	lisle	PERSON
ftr-393	1702	1	e. justice ginsburg	PERSON
ftr-393	1702	2	1983	DATE
ftr-393	1703	1	ballard v. commissioner	PERSON
ftr-393	1703	2	544	CARDINAL
ftr-393	1703	3	7-2	CARDINAL
ftr-393	1703	4	337	CARDINAL
ftr-393	1703	5	833	CARDINAL
ftr-393	1703	6	7th	ORDINAL
ftr-393	1704	1	7/24/03	CARDINAL
ftr-393	1704	2	321	CARDINAL
ftr-393	1704	3	1037	CARDINAL
ftr-393	1704	4	11th	ORDINAL
ftr-393	1706	1	ginsburg	PERSON
ftr-393	1706	2	4	CARDINAL
ftr-393	1706	3	burton kanter	PERSON
ftr-393	1706	4	october 31, 2001	DATE
ftr-393	1707	1	528	CARDINAL
ftr-393	1707	2	florida	GPE
ftr-393	1708	1	8	CARDINAL
ftr-393	1709	1	ginsburg	PERSON
ftr-393	1710	1	183	CARDINAL
ftr-393	1712	1	•	CARDINAL
ftr-393	1712	2	justice rehnquist	PERSON
ftr-393	1712	3	justice thomas	PERSON
ftr-393	1713	1	seminole	GPE
ftr-393	1714	1	bowles v. seminole rock & sand co.	PERSON
ftr-393	1714	2	325	CARDINAL
ftr-393	1714	3	410	CARDINAL
ftr-393	1715	1	183	CARDINAL
ftr-393	1715	2	the supreme court	ORG
ftr-393	1715	3	supreme court	ORG
ftr-393	1717	1	f. the eleventh	PERSON
ftr-393	1718	1	ballard v. commissioner	ORG
ftr-393	1718	2	2005	DATE
ftr-393	1718	3	11th	ORDINAL
ftr-393	1720	1	300	CARDINAL
ftr-393	1722	1	july 7, 2005	DATE
ftr-393	1722	2	joel gerber	PERSON
ftr-393	1722	3	183	CARDINAL
ftr-393	1722	4	1983	DATE
ftr-393	1723	1	h. tax court releases	ORG
ftr-393	1724	1	7/19/05	CARDINAL
ftr-393	1724	2	cohen	PERSON
ftr-393	1724	3	dawson	PERSON
ftr-393	1725	1	dawson	PERSON
ftr-393	1725	2	cohen	PERSON
ftr-393	1726	1	jacobs	PERSON
ftr-393	1726	2	kanter	PERSON
ftr-393	1726	3	2007	DATE
ftr-393	1726	4	529	CARDINAL
ftr-393	1726	5	the day	DATE
ftr-393	1726	6	dawson	PERSON
ftr-393	1726	7	cohen.	PERSON
ftr-393	1727	1	dawson	PERSON
ftr-393	1728	1	i.	PERSON
ftr-393	1729	1	117	CARDINAL
ftr-393	1730	1	2005	DATE
ftr-393	1730	2	175-2	MONEY
ftr-393	1730	3	9/8/05	CARDINAL
ftr-393	1731	1	four	CARDINAL
ftr-393	1731	2	ballard	GPE
ftr-393	1731	3	three	CARDINAL
ftr-393	1731	4	four	CARDINAL
ftr-393	1732	1	johnson v. commissioner	PERSON
ftr-393	1732	2	t.c.	PERSON
ftr-393	1733	1	1992-369	DATE
ftr-393	1733	2	goldberg	PERSON
ftr-393	1733	3	november 1992	DATE
ftr-393	1733	4	goldberg	PERSON
ftr-393	1734	1	j. tax court press	ORG
ftr-393	1734	2	9/21/05	CARDINAL
ftr-393	1735	1	182	CARDINAL
ftr-393	1735	2	183	CARDINAL
ftr-393	1738	1	k.	PERSON
ftr-393	1738	2	cc-2005-017	LAW
ftr-393	1738	3	9/27/05	CARDINAL
ftr-393	1740	1	eleventh	ORDINAL
ftr-393	1741	1	ballard v. commissioner	PERSON
ftr-393	1741	2	429	CARDINAL
ftr-393	1741	3	1026	CARDINAL
ftr-393	1741	4	11th	ORDINAL
ftr-393	1744	1	1	CARDINAL
ftr-393	1744	2	2	CARDINAL
ftr-393	1744	3	3	CARDINAL
ftr-393	1744	4	4	CARDINAL
ftr-393	1744	5	the supreme court’s	ORG
ftr-393	1744	6	182	CARDINAL
ftr-393	1744	7	183	CARDINAL
ftr-393	1744	8	530	CARDINAL
ftr-393	1744	9	florida	GPE
ftr-393	1744	10	8	CARDINAL
ftr-393	1745	1	eleventh	ORDINAL
ftr-393	1745	2	cohen	PERSON
ftr-393	1745	3	dawson	PERSON
ftr-393	1746	1	431	CARDINAL
ftr-393	1746	2	439	CARDINAL
ftr-393	1746	3	5th	ORDINAL
ftr-393	1748	1	1	CARDINAL
ftr-393	1748	2	2	CARDINAL
ftr-393	1748	3	3	CARDINAL
ftr-393	1748	4	4	CARDINAL
ftr-393	1749	1	kanter v. commissioner	ORG
ftr-393	1749	2	t.c.	PERSON
ftr-393	1750	1	2006-46	DATE
ftr-393	1750	2	3/16/06	CARDINAL
ftr-393	1751	1	haynes	ORG
ftr-393	1751	2	7486	DATE
ftr-393	1751	3	the tax court	ORG
ftr-393	1752	1	haynes	ORG
ftr-393	1752	2	smith v. commissioner	ORG
ftr-393	1752	3	115	CARDINAL
ftr-393	1752	4	342	CARDINAL
ftr-393	1752	5	2000	DATE
ftr-393	1753	1	haynes	ORG
ftr-393	1755	1	458	CARDINAL
ftr-393	1755	2	kanter	ORG
ftr-393	1755	3	ballard.	ORG
ftr-393	1756	1	kanter v. commissioner	ORG
ftr-393	1756	2	t.c.	PERSON
ftr-393	1757	1	2007-21	DATE
ftr-393	1758	1	haynes	ORG
ftr-393	1759	1	haynes	ORG
ftr-393	1759	2	kanter	PERSON
ftr-393	1759	3	kanter	ORG
ftr-393	1759	4	ballard	ORG
ftr-393	1759	5	lisle	PERSON
ftr-393	1759	6	2007	DATE
ftr-393	1759	7	531	CARDINAL
ftr-393	1759	8	kanter	ORG
ftr-393	1759	9	ballard	ORG
ftr-393	1759	10	lisle	PERSON
ftr-393	1759	11	the years	DATE
ftr-393	1760	1	•	CARDINAL
ftr-393	1760	2	haynes	ORG
ftr-393	1760	3	1	CARDINAL
ftr-393	1760	4	2	CARDINAL
ftr-393	1760	5	3	CARDINAL
ftr-393	1760	6	4	CARDINAL
ftr-393	1760	7	kanter	PERSON
ftr-393	1760	8	ballard	ORG
ftr-393	1760	9	5	CARDINAL
ftr-393	1760	10	kanter	PERSON
ftr-393	1760	11	ballard	ORG
ftr-393	1760	12	6	CARDINAL
ftr-393	1760	13	7	CARDINAL
ftr-393	1760	14	kanter	ORG
ftr-393	1760	15	ballard	PERSON
ftr-393	1760	16	each of the years	DATE
ftr-393	1761	1	•	CARDINAL
ftr-393	1761	2	haynes	ORG
ftr-393	1761	3	stj	ORG
ftr-393	1761	4	1	CARDINAL
ftr-393	1761	5	2	CARDINAL
ftr-393	1763	1	•	CARDINAL
ftr-393	1763	2	haynes	ORG
ftr-393	1763	3	united states	GPE
ftr-393	1763	4	newell	PERSON
ftr-393	1763	5	239	CARDINAL
ftr-393	1763	6	917	CARDINAL
ftr-393	1763	7	919	CARDINAL
ftr-393	1763	8	7th	ORDINAL
ftr-393	1763	9	2001	DATE
ftr-393	1765	1	532	CARDINAL
ftr-393	1765	2	florida	GPE
ftr-393	1765	3	8	CARDINAL
ftr-393	1765	4	1	CARDINAL
ftr-393	1765	5	tipra	PERSON
ftr-393	1765	6	511	CARDINAL
ftr-393	1765	7	3-percent	PERCENT
ftr-393	1766	1	1	CARDINAL
ftr-393	1766	2	eleventh	ORDINAL
ftr-393	1767	1	american bankers insurance group	ORG
ftr-393	1767	2	v. united states	GPE
ftr-393	1767	3	408	CARDINAL
ftr-393	1767	4	1328	CARDINAL
ftr-393	1767	5	11th	ORDINAL
ftr-393	1768	1	5/10/05	CARDINAL
ftr-393	1769	1	at&t	ORG
ftr-393	1769	2	4252(b)(1	CARDINAL
ftr-393	1770	1	one	CARDINAL
ftr-393	1770	2	three	CARDINAL
ftr-393	1771	1	eleventh	ORDINAL
ftr-393	1772	1	a.	PERSON
ftr-393	1774	1	officemax inc.	ORG
ftr-393	1775	1	v. united states	GPE
ftr-393	1775	2	428	CARDINAL
ftr-393	1775	3	583	CARDINAL
ftr-393	1775	4	6th	ORDINAL
ftr-393	1776	1	2-1	DATE
ftr-393	1776	2	2006	DATE
ftr-393	1776	3	u.s.	GPE
ftr-393	1776	4	8294	DATE
ftr-393	1776	5	6th	ORDINAL
ftr-393	1777	1	3/30/06	CARDINAL
ftr-393	1780	1	three percent	PERCENT
ftr-393	1780	2	1965	DATE
ftr-393	1785	1	irs	ORG
ftr-393	1786	1	200579	DATE
ftr-393	1786	2	2005-	DATE
ftr-393	1786	3	2 c.b	QUANTITY
ftr-393	1786	4	952	CARDINAL
ftr-393	1786	5	11/14/05	CARDINAL
ftr-393	1787	1	irs	ORG
ftr-393	1787	2	2007	DATE
ftr-393	1787	3	533	CARDINAL
ftr-393	1787	4	4251	DATE
ftr-393	1788	1	c. amtrak’s	PERSON
ftr-393	1789	1	amtrak	ORG
ftr-393	1789	2	v. united states	PERSON
ftr-393	1789	3	431	CARDINAL
ftr-393	1789	4	374	CARDINAL
ftr-393	1789	5	cir.	ORG
ftr-393	1791	1	§ 4252	DATE
ftr-393	1792	1	d.	NORP
ftr-393	1792	2	second	ORDINAL
ftr-393	1793	1	fortis inc.	ORG
ftr-393	1794	1	v. united states	GPE
ftr-393	1794	2	447	CARDINAL
ftr-393	1794	3	190	CARDINAL
ftr-393	1794	4	2d	DATE
ftr-393	1795	1	4/27/06	CARDINAL
ftr-393	1796	1	e.	PERSON
ftr-393	1797	1	third	ORDINAL
ftr-393	1798	1	reese brothers, inc.	ORG
ftr-393	1798	2	v. united states	GPE
ftr-393	1798	3	447	CARDINAL
ftr-393	1798	4	229	CARDINAL
ftr-393	1798	5	3d	CARDINAL
ftr-393	1799	1	f.	PERSON
ftr-393	1800	1	irs	ORG
ftr-393	1801	1	2006-50, 2006-25	DATE
ftr-393	1802	1	1141	CARDINAL
ftr-393	1802	2	5/25/06	CARDINAL
ftr-393	1802	3	2005-79	DATE
ftr-393	1802	4	2005	DATE
ftr-393	1802	5	2 c.b	QUANTITY
ftr-393	1802	6	952	CARDINAL
ftr-393	1802	7	11/14/05	CARDINAL
ftr-393	1803	1	irs	ORG
ftr-393	1803	2	4251	DATE
ftr-393	1803	3	2/28/03	CARDINAL
ftr-393	1804	1	2006	DATE
ftr-393	1804	2	irs	ORG
ftr-393	1804	3	6407	CARDINAL
ftr-393	1806	1	2007	DATE
ftr-393	1807	1	g. irs	PERSON
ftr-393	1808	1	8/31/06	CARDINAL
ftr-393	1808	2	irs	ORG
ftr-393	1809	1	30	MONEY
ftr-393	1809	2	10	MONEY
ftr-393	1809	3	2006	DATE
ftr-393	1809	4	60	MONEY
ftr-393	1810	1	2006	DATE
ftr-393	1810	2	170	CARDINAL
ftr-393	1812	1	irs	ORG
ftr-393	1813	1	9/16/06	CARDINAL
ftr-393	1813	2	irs	ORG
ftr-393	1815	1	april	DATE
ftr-393	1815	2	september 2006	DATE
ftr-393	1815	3	534	CARDINAL
ftr-393	1815	4	florida	GPE
ftr-393	1816	1	8	CARDINAL
ftr-393	1816	2	two	CARDINAL
ftr-393	1817	1	2006	DATE
ftr-393	1817	2	222-11	CARDINAL
ftr-393	1818	1	i. ir-2007-16	PERSON
ftr-393	1818	2	1/25/07	CARDINAL
ftr-393	1819	1	irs	ORG
ftr-393	1819	2	thousands of dollars	MONEY
ftr-393	1819	3	100,000	MONEY
ftr-393	1820	1	irs	ORG
ftr-393	1822	1	1	CARDINAL
ftr-393	1823	1	2005	DATE
ftr-393	1824	1	109	CARDINAL
ftr-393	1824	2	bush	PERSON
ftr-393	1824	3	5/17/06	CARDINAL
ftr-393	1825	1	2	CARDINAL
ftr-393	1826	1	109	CARDINAL
ftr-393	1826	2	120	CARDINAL
ftr-393	1826	3	385	CARDINAL
ftr-393	1826	4	bush	PERSON
ftr-393	1826	5	5/29/06	CARDINAL
ftr-393	1827	1	3	CARDINAL
ftr-393	1828	1	2006	DATE
ftr-393	1829	1	109-280	CARDINAL
ftr-393	1829	2	bush	PERSON
ftr-393	1829	3	8/17/06	CARDINAL
ftr-393	1830	1	4	CARDINAL
ftr-393	1833	1	109	CARDINAL
ftr-393	1833	2	4 u.s.c	CARDINAL
ftr-393	1834	1	the years	DATE
ftr-393	1834	2	8/3/06	DATE
ftr-393	1835	1	new york	GPE
ftr-393	1835	2	4	CARDINAL
ftr-393	1836	1	114	CARDINAL
ftr-393	1837	1	1	CARDINAL
ftr-393	1839	1	109	CARDINAL
ftr-393	1839	2	2006	DATE
ftr-393	1839	3	bush	PERSON
ftr-393	1839	4	12/20/06	CARDINAL