id	sid	eid	entity	type
ftr-394	1	1	florida	GPE
ftr-394	1	2	8	CARDINAL
ftr-394	1	3	4	CARDINAL
ftr-394	1	4	the year 2007	DATE
ftr-394	1	5	martin j. mcmahon	PERSON
ftr-394	1	6	jr.	PERSON
ftr-394	1	7	ira b.	PERSON
ftr-394	1	8	daniel l. simmons*** i.	PERSON
ftr-394	2	1	718	CARDINAL
ftr-394	2	2	718	CARDINAL
ftr-394	3	1	718	CARDINAL
ftr-394	3	2	718 d. year	PERCENT
ftr-394	3	3	718 ii	PERSON
ftr-394	4	1	722 a.	PERSON
ftr-394	4	2	722	CARDINAL
ftr-394	4	3	723	CARDINAL
ftr-394	4	4	725	CARDINAL
ftr-394	4	5	d.	NORP
ftr-394	4	6	735	CARDINAL
ftr-394	4	7	737	CARDINAL
ftr-394	4	8	738	CARDINAL
ftr-394	4	9	741 i. at-risk	PERSON
ftr-394	5	1	741	CARDINAL
ftr-394	5	2	743 a.	PERSON
ftr-394	5	3	743	CARDINAL
ftr-394	5	4	746	CARDINAL
ftr-394	5	5	746	CARDINAL
ftr-394	5	6	746	CARDINAL
ftr-394	5	7	748	CARDINAL
ftr-394	5	8	749	CARDINAL
ftr-394	5	9	749	CARDINAL
ftr-394	5	10	749	CARDINAL
ftr-394	6	1	750	CARDINAL
ftr-394	6	2	section 83	LAW
ftr-394	6	3	753	CARDINAL
ftr-394	6	4	d.	NORP
ftr-394	6	5	759	CARDINAL
ftr-394	7	1	760	CARDINAL
ftr-394	7	2	760	CARDINAL
ftr-394	7	3	760	CARDINAL
ftr-394	7	4	767	CARDINAL
ftr-394	7	5	280a	ORG
ftr-394	7	6	770	CARDINAL
ftr-394	7	7	771	CARDINAL
ftr-394	8	1	779 g. education	PERSON
ftr-394	8	2	782	CARDINAL
ftr-394	8	3	university of florida college of law	ORG
ftr-394	9	1	university of houston law center	ORG
ftr-394	11	1	716	CARDINAL
ftr-394	11	2	florida	GPE
ftr-394	12	1	8	CARDINAL
ftr-394	12	2	si vi.	PERSON
ftr-394	13	1	782	CARDINAL
ftr-394	13	2	782	CARDINAL
ftr-394	13	3	782	CARDINAL
ftr-394	14	1	783	CARDINAL
ftr-394	14	2	784	CARDINAL
ftr-394	14	3	e. reorganizations	PERSON
ftr-394	14	4	788	CARDINAL
ftr-394	14	5	792	CARDINAL
ftr-394	14	6	795	CARDINAL
ftr-394	14	7	798	CARDINAL
ftr-394	14	8	802	CARDINAL
ftr-394	14	9	years	DATE
ftr-394	14	10	802	CARDINAL
ftr-394	14	11	803	CARDINAL
ftr-394	14	12	805	CARDINAL
ftr-394	14	13	d.	NORP
ftr-394	14	14	805	CARDINAL
ftr-394	14	15	806	CARDINAL
ftr-394	14	16	806	CARDINAL
ftr-394	14	17	811	CARDINAL
ftr-394	15	1	816 a.	PERSON
ftr-394	15	2	816 b.	PERSON
ftr-394	16	1	821	CARDINAL
ftr-394	16	2	824	CARDINAL
ftr-394	16	3	d.	NORP
ftr-394	16	4	828	CARDINAL
ftr-394	17	1	829	CARDINAL
ftr-394	17	2	829	CARDINAL
ftr-394	17	3	832	CARDINAL
ftr-394	17	4	834	CARDINAL
ftr-394	17	5	834 b. discovery	QUANTITY
ftr-394	17	6	843	CARDINAL
ftr-394	17	7	851	CARDINAL
ftr-394	17	8	852 e.	PERSON
ftr-394	17	9	852	CARDINAL
ftr-394	17	10	f. liens	PERSON
ftr-394	17	11	855	CARDINAL
ftr-394	17	12	862 h. miscellaneous	PERSON
ftr-394	17	13	865	CARDINAL
ftr-394	17	14	876	CARDINAL
ftr-394	17	15	876	CARDINAL
ftr-394	17	16	879	CARDINAL
ftr-394	18	1	880 a.	PERSON
ftr-394	18	2	880 2008	DATE
ftr-394	19	1	717	CARDINAL
ftr-394	19	2	the year 2007	DATE
ftr-394	19	3	martin j. mcmahon	PERSON
ftr-394	19	4	jr.	PERSON
ftr-394	19	5	ira b.	PERSON
ftr-394	19	6	daniel l. simmons	PERSON
ftr-394	19	7	the internal revenue service	ORG
ftr-394	19	8	2007	DATE
ftr-394	21	1	1	CARDINAL
ftr-394	21	2	2	CARDINAL
ftr-394	21	3	3	CARDINAL
ftr-394	21	4	4	CARDINAL
ftr-394	21	5	dan	PERSON
ftr-394	21	6	marty	PERSON
ftr-394	22	1	three	CARDINAL
ftr-394	25	1	marty	PERSON
ftr-394	25	2	dan	PERSON
ftr-394	26	1	718	CARDINAL
ftr-394	26	2	florida	GPE
ftr-394	26	3	8	CARDINAL
ftr-394	26	4	si i. accounting a.	ORG
ftr-394	26	5	1	CARDINAL
ftr-394	28	1	heilig meyers co.	ORG
ftr-394	28	2	232	CARDINAL
ftr-394	28	3	f.app’x	ORG
ftr-394	28	4	240	CARDINAL
ftr-394	28	5	4th	ORDINAL
ftr-394	30	1	jpmorgan chase & co.	ORG
ftr-394	31	1	458	CARDINAL
ftr-394	31	2	564	CARDINAL
ftr-394	31	3	7th	ORDINAL
ftr-394	31	4	475	CARDINAL
ftr-394	32	1	2	CARDINAL
ftr-394	32	2	2007-88	DATE
ftr-394	32	3	46	CARDINAL
ftr-394	33	1	993	CARDINAL
ftr-394	36	1	2007	DATE
ftr-394	37	1	2007	DATE
ftr-394	38	1	d. year	ORG
ftr-394	38	2	1	CARDINAL
ftr-394	39	1	irs	ORG
ftr-394	41	1	2007-3, 2007-4	DATE
ftr-394	42	1	350	CARDINAL
ftr-394	42	2	1/22/07	CARDINAL
ftr-394	43	1	the year	DATE
ftr-394	44	1	irs	ORG
ftr-394	44	2	the year	DATE
ftr-394	44	3	two	CARDINAL
ftr-394	45	1	first	ORDINAL
ftr-394	45	2	year 1	DATE
ftr-394	45	3	2008	DATE
ftr-394	45	4	719	CARDINAL
ftr-394	45	5	year 2	DATE
ftr-394	46	1	second	ORDINAL
ftr-394	46	2	year 1	DATE
ftr-394	46	3	year 2	DATE
ftr-394	47	1	irs	ORG
ftr-394	49	1	2	CARDINAL
ftr-394	49	2	a year	DATE
ftr-394	51	1	2007-12, 2007-11	DATE
ftr-394	52	1	685	CARDINAL
ftr-394	52	2	3/12/07	CARDINAL
ftr-394	53	1	section 404	LAW
ftr-394	53	2	the year	DATE
ftr-394	53	3	404	CARDINAL
ftr-394	54	1	section 404	LAW
ftr-394	54	2	461	CARDINAL
ftr-394	55	1	year 1	DATE
ftr-394	55	2	year 2	DATE
ftr-394	58	1	96-51	CARDINAL
ftr-394	58	2	year 1	DATE
ftr-394	58	3	year-end	DATE
ftr-394	58	4	year 1	DATE
ftr-394	58	5	year 2	DATE
ftr-394	59	1	1.461-5	DATE
ftr-394	59	2	3	CARDINAL
ftr-394	59	3	2007-32, 2007-21	DATE
ftr-394	59	4	1278	CARDINAL
ftr-394	59	5	5/21/07	CARDINAL
ftr-394	62	1	1.166-2(d	CARDINAL
ftr-394	62	2	166	CARDINAL
ftr-394	62	3	the year	DATE
ftr-394	63	1	a. rev	PERSON
ftr-394	63	2	proc	PERSON
ftr-394	64	1	2007-33, 2007-21	DATE
ftr-394	65	1	1289	CARDINAL
ftr-394	65	2	5/21/07	CARDINAL
ftr-394	66	1	each tax year	DATE
ftr-394	67	1	4	CARDINAL
ftr-394	69	1	720	CARDINAL
ftr-394	69	2	florida	GPE
ftr-394	69	3	8	CARDINAL
ftr-394	69	4	si a.	PERSON
ftr-394	70	1	karns prime & fancy food, ltd.	ORG
ftr-394	71	1	t.c.	PERSON
ftr-394	72	1	2005	DATE
ftr-394	72	2	233	CARDINAL
ftr-394	73	1	$1.5 million	MONEY
ftr-394	77	1	ninth	ORDINAL
ftr-394	78	1	westpac pacific food v. commissioner	ORG
ftr-394	78	2	451	CARDINAL
ftr-394	78	3	9th	ORDINAL
ftr-394	79	1	6/21/06	CARDINAL
ftr-394	79	2	rev’g t.c.	PERSON
ftr-394	80	1	2001-175	DATE
ftr-394	80	2	7/16/01	CARDINAL
ftr-394	82	1	irs	ORG
ftr-394	83	1	proc	PERSON
ftr-394	84	1	2007-53, 2007-30	DATE
ftr-394	85	1	233	CARDINAL
ftr-394	86	1	irs	ORG
ftr-394	86	2	westpac pacific food	ORG
ftr-394	89	1	d.	NORP
ftr-394	89	2	third	ORDINAL
ftr-394	89	3	ninth	ORDINAL
ftr-394	89	4	karns	PERSON
ftr-394	90	1	irs	ORG
ftr-394	90	2	2007-53	DATE
ftr-394	91	1	karns prime & fancy food, ltd v. commissioner	ORG
ftr-394	91	2	494	CARDINAL
ftr-394	91	3	404	CARDINAL
ftr-394	91	4	3d	CARDINAL
ftr-394	92	1	7/20/07	CARDINAL
ftr-394	93	1	third	ORDINAL
ftr-394	93	2	karns	PERSON
ftr-394	93	3	ninth	ORDINAL
ftr-394	94	1	sloviter	PERSON
ftr-394	95	1	indianapolis power & light co.	ORG
ftr-394	95	2	493	CARDINAL
ftr-394	95	3	203	CARDINAL
ftr-394	95	4	1990	DATE
ftr-394	96	1	karns	PERSON
ftr-394	97	1	2008	DATE
ftr-394	97	2	721	CARDINAL
ftr-394	97	3	sloviter	PERSON
ftr-394	97	4	westpac pacific foods	ORG
ftr-394	97	5	ninth	ORDINAL
ftr-394	97	6	indianapolis	GPE
ftr-394	98	1	third	ORDINAL
ftr-394	101	1	•	CARDINAL
ftr-394	101	2	ninth	ORDINAL
ftr-394	102	1	third	ORDINAL
ftr-394	102	2	ninth	ORDINAL
ftr-394	102	3	first	ORDINAL
ftr-394	103	1	•	CARDINAL
ftr-394	103	2	brody	PERSON
ftr-394	103	3	karns	PERSON
ftr-394	103	4	karns	PERSON
ftr-394	103	5	karns	PERSON
ftr-394	104	1	•	CARDINAL
ftr-394	105	1	2007-53	DATE
ftr-394	105	2	irs	ORG
ftr-394	105	3	westpac pacific foods	ORG
ftr-394	105	4	third	ORDINAL
ftr-394	106	1	5	CARDINAL
ftr-394	107	1	charles schwab corp.	ORG
ftr-394	107	2	495	CARDINAL
ftr-394	107	3	1115	CARDINAL
ftr-394	107	4	9th	ORDINAL
ftr-394	107	5	8/2/07	TIME
ftr-394	108	1	schwab	PERSON
ftr-394	108	2	yearly	DATE
ftr-394	108	3	california	GPE
ftr-394	109	1	the years	DATE
ftr-394	109	2	california	GPE
ftr-394	109	3	the preceding year	DATE
ftr-394	110	1	schwab	PERSON
ftr-394	110	2	the year	DATE
ftr-394	111	1	california	GPE
ftr-394	111	2	schwab	PERSON
ftr-394	111	3	the last day of the year	DATE
ftr-394	111	4	december 31	DATE
ftr-394	112	1	the end of 1960	DATE
ftr-394	113	1	pre-1961	DATE
ftr-394	113	2	california	GPE
ftr-394	113	3	722	CARDINAL
ftr-394	113	4	florida	GPE
ftr-394	114	1	8	CARDINAL
ftr-394	114	2	the first day of the year	DATE
ftr-394	114	3	the income year	DATE
ftr-394	114	4	january 1	DATE
ftr-394	115	1	california	GPE
ftr-394	115	2	1972	DATE
ftr-394	116	1	pre1972	PERSON
ftr-394	116	2	its final year	DATE
ftr-394	117	1	the tax court	ORG
ftr-394	117	2	122	CARDINAL
ftr-394	117	3	191	CARDINAL
ftr-394	117	4	203	CARDINAL
ftr-394	117	5	2004	DATE
ftr-394	117	6	pre-1961	DATE
ftr-394	118	1	schwab	PERSON
ftr-394	118	2	january 1	DATE
ftr-394	118	3	december 31	DATE
ftr-394	118	4	schwab	PERSON
ftr-394	118	5	1989-1992	DATE
ftr-394	118	6	1988-1991	DATE
ftr-394	119	1	6	CARDINAL
ftr-394	120	1	t.c.	PERSON
ftr-394	121	1	2007-271	CARDINAL
ftr-394	121	2	9/12/07	CARDINAL
ftr-394	122	1	over $145,000	MONEY
ftr-394	124	1	lien	PERSON
ftr-394	125	1	carluzzo	PERSON
ftr-394	125	2	the year	DATE
ftr-394	128	1	1	CARDINAL
ftr-394	129	1	2005	DATE
ftr-394	129	2	468b(g)(2	ORG
ftr-394	129	3	3	CARDINAL
ftr-394	129	4	2011	DATE
ftr-394	129	5	1980	DATE
ftr-394	130	1	a.	PERSON
ftr-394	131	1	2006	DATE
ftr-394	131	2	409	CARDINAL
ftr-394	131	3	2008	DATE
ftr-394	132	1	723 2	ORG
ftr-394	133	1	irs	ORG
ftr-394	133	2	4 days	DATE
ftr-394	134	1	paterson v. commissioner	PERSON
ftr-394	134	2	t.c.	PERSON
ftr-394	135	1	2007	DATE
ftr-394	135	2	109	CARDINAL
ftr-394	135	3	4/30/07	CARDINAL
ftr-394	136	1	kroupa	PERSON
ftr-394	136	2	irs	ORG
ftr-394	136	3	4 days	DATE
ftr-394	137	1	five	CARDINAL
ftr-394	137	2	1	CARDINAL
ftr-394	137	3	10 percent	PERCENT
ftr-394	137	4	2	CARDINAL
ftr-394	137	5	4 days	DATE
ftr-394	137	6	daily	DATE
ftr-394	137	7	3	CARDINAL
ftr-394	137	8	4	CARDINAL
ftr-394	137	9	daily	DATE
ftr-394	137	10	each year	DATE
ftr-394	137	11	each year	DATE
ftr-394	137	12	5	CARDINAL
ftr-394	137	13	the year	DATE
ftr-394	137	14	4.54 percent	PERCENT
ftr-394	138	1	3	CARDINAL
ftr-394	138	2	2007-63	DATE
ftr-394	138	3	2007-33	DATE
ftr-394	139	1	353	CARDINAL
ftr-394	139	2	8/13/07	CARDINAL
ftr-394	140	1	2002	DATE
ftr-394	142	1	107-171	CARDINAL
ftr-394	142	2	116	CARDINAL
ftr-394	143	1	134	CARDINAL
ftr-394	143	2	2002	DATE
ftr-394	144	1	the year	DATE
ftr-394	145	1	the year	DATE
ftr-394	146	1	1	CARDINAL
ftr-394	146	2	1996 olympics	DATE
ftr-394	146	3	$5 million	MONEY
ftr-394	147	1	tigrett	PERSON
ftr-394	147	2	v. united states	GPE
ftr-394	147	3	96	CARDINAL
ftr-394	147	4	2005-5649	DATE
ftr-394	147	5	tenn	PERSON
ftr-394	148	1	96	CARDINAL
ftr-394	148	2	2005-6431	DATE
ftr-394	148	3	9/2/05	ORDINAL
ftr-394	149	1	$5 million	MONEY
ftr-394	149	2	the house of blues venue	ORG
ftr-394	149	3	centennial	DATE
ftr-394	149	4	atlanta	GPE
ftr-394	149	5	1996	DATE
ftr-394	150	1	a. affirmed	PERSON
ftr-394	150	2	213	CARDINAL
ftr-394	150	3	440	CARDINAL
ftr-394	150	4	6th	ORDINAL
ftr-394	151	1	1/12/07	CARDINAL
ftr-394	153	1	724	CARDINAL
ftr-394	153	2	florida	GPE
ftr-394	153	3	8	CARDINAL
ftr-394	153	4	si 2.	ORG
ftr-394	154	1	9318	DATE
ftr-394	154	2	72	CARDINAL
ftr-394	154	3	14675	CARDINAL
ftr-394	154	4	3/29/07	CARDINAL
ftr-394	155	1	treasury	ORG
ftr-394	155	2	263a	CARDINAL
ftr-394	157	1	a tax year	DATE
ftr-394	157	2	3 years	DATE
ftr-394	158	1	3	CARDINAL
ftr-394	159	1	load, inc.	ORG
ftr-394	160	1	t.c.	PERSON
ftr-394	161	1	2007-51	DATE
ftr-394	163	1	under reg.	MONEY
ftr-394	165	1	4	CARDINAL
ftr-394	165	2	irs	ORG
ftr-394	166	1	200721015	DATE
ftr-394	166	2	1/16/07	CARDINAL
ftr-394	167	1	irs	ORG
ftr-394	174	1	212	CARDINAL
ftr-394	174	2	2008	DATE
ftr-394	174	3	725	CARDINAL
ftr-394	174	4	67	CARDINAL
ftr-394	175	1	5	CARDINAL
ftr-394	176	1	kerr-mcgee corp.	ORG
ftr-394	177	1	v. united states	GPE
ftr-394	177	2	77	DATE
ftr-394	179	1	309	CARDINAL
ftr-394	179	2	6/29/07	CARDINAL
ftr-394	181	1	kerr-mcgee	ORG
ftr-394	181	2	1915	DATE
ftr-394	181	3	1956	DATE
ftr-394	181	4	1972	DATE
ftr-394	181	5	1984	DATE
ftr-394	181	6	1987	DATE
ftr-394	182	1	sweeney	PERSON
ftr-394	185	1	kerr-mcgee	ORG
ftr-394	185	2	1915 to 1956	DATE
ftr-394	186	1	1956	DATE
ftr-394	186	2	kerr-mcgee	ORG
ftr-394	187	1	6	CARDINAL
ftr-394	187	2	t.c.	PERSON
ftr-394	188	1	2007-320	DATE
ftr-394	189	1	irs	ORG
ftr-394	191	1	1	CARDINAL
ftr-394	192	1	2007-49	DATE
ftr-394	192	2	25	CARDINAL
ftr-394	193	1	1429	CARDINAL
ftr-394	193	2	6/18/07	CARDINAL
ftr-394	194	1	1,000,000	MONEY
ftr-394	195	1	sec	ORG
ftr-394	195	2	irs	ORG
ftr-394	195	3	726	CARDINAL
ftr-394	195	4	florida	GPE
ftr-394	196	1	8	CARDINAL
ftr-394	196	2	si securities exchange	ORG
ftr-394	196	3	1934	DATE
ftr-394	196	4	three	CARDINAL
ftr-394	196	5	the taxable year	DATE
ftr-394	197	1	2	CARDINAL
ftr-394	197	2	$2 million	MONEY
ftr-394	197	3	$1 million	MONEY
ftr-394	197	4	annual	DATE
ftr-394	199	1	t.c.	PERSON
ftr-394	200	1	2007-272	CARDINAL
ftr-394	200	2	9/12/07	CARDINAL
ftr-394	201	1	ninth	ORDINAL
ftr-394	201	2	irs	ORG
ftr-394	201	3	daniel reeves	PERSON
ftr-394	202	1	haines	PERSON
ftr-394	202	2	2,000,000	MONEY
ftr-394	202	3	2,278,000	MONEY
ftr-394	202	4	one year	DATE
ftr-394	202	5	the entire $1,012,000	MONEY
ftr-394	202	6	another year	DATE
ftr-394	203	1	five	CARDINAL
ftr-394	203	2	ninth	ORDINAL
ftr-394	203	3	elliotts, inc.	ORG
ftr-394	204	1	716 f.2d	CARDINAL
ftr-394	204	2	1241	CARDINAL
ftr-394	204	3	9th	ORDINAL
ftr-394	204	4	1983	DATE
ftr-394	204	5	1	CARDINAL
ftr-394	204	6	2	CARDINAL
ftr-394	204	7	3	CARDINAL
ftr-394	204	8	4	CARDINAL
ftr-394	204	9	5	CARDINAL
ftr-394	206	1	the prior 13 years	DATE
ftr-394	206	2	310,000	MONEY
ftr-394	206	3	11	CARDINAL
ftr-394	206	4	47,000	MONEY
ftr-394	207	1	reeves	PERSON
ftr-394	208	1	93 percent	PERCENT
ftr-394	208	2	25 percent	PERCENT
ftr-394	208	3	the respective fiscal years	DATE
ftr-394	208	4	reeves	PERSON
ftr-394	208	5	prior years	DATE
ftr-394	209	1	•	CARDINAL
ftr-394	209	2	$1.1 million	MONEY
ftr-394	209	3	reeves	ORG
ftr-394	209	4	reeves	PERSON
ftr-394	209	5	2002	DATE
ftr-394	209	6	reeves wife	PERSON
ftr-394	209	7	reeves	ORG
ftr-394	210	1	a. reeves v. commissioner	PERSON
ftr-394	210	2	t.c.	PERSON
ftr-394	211	1	2007	DATE
ftr-394	211	2	273	CARDINAL
ftr-394	211	3	9/12/07	CARDINAL
ftr-394	212	1	2008	DATE
ftr-394	212	2	727	CARDINAL
ftr-394	212	3	reeves	PERSON
ftr-394	212	4	reeve	PERSON
ftr-394	216	1	t.c.	PERSON
ftr-394	217	1	2007	DATE
ftr-394	217	2	305	CARDINAL
ftr-394	218	1	an additional $509,000	MONEY
ftr-394	218	2	reeves	PERSON
ftr-394	218	3	haines	PERSON
ftr-394	219	1	the elliotts, inc.	ORG
ftr-394	220	1	d.	NORP
ftr-394	220	2	1	CARDINAL
ftr-394	221	1	irs	ORG
ftr-394	222	1	proc	PERSON
ftr-394	223	1	2006-49, 2006-47	DATE
ftr-394	224	1	936	CARDINAL
ftr-394	224	2	11/20/06	CARDINAL
ftr-394	225	1	2007	DATE
ftr-394	225	2	48.5 cents	MONEY
ftr-394	226	1	20 cents	MONEY
ftr-394	227	1	14 cents	MONEY
ftr-394	228	1	a.	PERSON
ftr-394	229	1	irs	ORG
ftr-394	231	1	proc	PERSON
ftr-394	232	1	2007-70, 2007-50	DATE
ftr-394	233	1	1162	CARDINAL
ftr-394	233	2	12/10/07	CARDINAL
ftr-394	233	3	superseding rev	PERSON
ftr-394	233	4	proc	PERSON
ftr-394	234	1	2006-49, 2006-47	DATE
ftr-394	235	1	936	CARDINAL
ftr-394	236	1	2008	DATE
ftr-394	236	2	50.5 cents	MONEY
ftr-394	237	1	21 cents	MONEY
ftr-394	238	1	19 cents	MONEY
ftr-394	239	1	14 cents	MONEY
ftr-394	242	1	2007	DATE
ftr-394	242	2	179	CARDINAL
ftr-394	242	3	179 to $125,000	MONEY
ftr-394	242	4	years	DATE
ftr-394	242	5	2006	DATE
ftr-394	243	1	500,000	MONEY
ftr-394	244	1	2007	DATE
ftr-394	244	2	2006	DATE
ftr-394	244	3	a base year	DATE
ftr-394	245	1	2007	DATE
ftr-394	245	2	179	CARDINAL
ftr-394	245	3	one year	DATE
ftr-394	245	4	1/1/11	DATE
ftr-394	245	5	an additional $100,000	MONEY
ftr-394	245	6	600,000	MONEY
ftr-394	245	7	728	CARDINAL
ftr-394	245	8	florida	GPE
ftr-394	245	9	8	CARDINAL
ftr-394	245	10	3	CARDINAL
ftr-394	245	11	october 2004	DATE
ftr-394	246	1	french	NORP
ftr-394	246	2	vietnam	GPE
ftr-394	248	1	section 102	LAW
ftr-394	248	2	2004	DATE
ftr-394	248	3	9 percent	PERCENT
ftr-394	251	1	2007-30, 2007-21	DATE
ftr-394	252	1	1277	CARDINAL
ftr-394	252	2	5/21/07	CARDINAL
ftr-394	254	1	1.199-9(i)(1	CARDINAL
ftr-394	256	1	1.199-3t(i)(7)(i	CARDINAL
ftr-394	257	1	irs	ORG
ftr-394	258	1	1.611-1(d)(5	CARDINAL
ftr-394	259	1	the united states	GPE
ftr-394	259	2	199	CARDINAL
ftr-394	260	1	b. rev	PERSON
ftr-394	261	1	2007-34, 2007-23	DATE
ftr-394	262	1	1345	CARDINAL
ftr-394	262	2	6/4/07	CARDINAL
ftr-394	263	1	199	CARDINAL
ftr-394	264	1	c. rev	PERSON
ftr-394	265	1	2007-35, 2007-23	DATE
ftr-394	266	1	1349	CARDINAL
ftr-394	266	2	6/4/07	CARDINAL
ftr-394	268	1	4.	CARDINAL
ftr-394	268	2	irs	ORG
ftr-394	271	1	200656	DATE
ftr-394	271	2	2006-46	DATE
ftr-394	272	1	874	CARDINAL
ftr-394	272	2	11/13/06	CARDINAL
ftr-394	275	1	2008	DATE
ftr-394	275	2	729 •	CARDINAL
ftr-394	275	3	a “cents	MONEY
ftr-394	275	4	52	MONEY
ftr-394	275	5	4.04	CARDINAL
ftr-394	276	1	2005-67, 2005-	DATE
ftr-394	276	2	729	CARDINAL
ftr-394	276	3	5	CARDINAL
ftr-394	277	1	2006	DATE
ftr-394	277	2	250	MONEY
ftr-394	277	3	k-12	PERSON
ftr-394	277	4	2006	DATE
ftr-394	277	5	2007	DATE
ftr-394	278	1	6	CARDINAL
ftr-394	278	2	2006	DATE
ftr-394	278	3	109	CARDINAL
ftr-394	278	4	198 to 2006	DATE
ftr-394	278	5	2007	DATE
ftr-394	280	1	7	CARDINAL
ftr-394	281	1	california	GPE
ftr-394	283	1	128	CARDINAL
ftr-394	283	2	173	CARDINAL
ftr-394	283	3	5/15/07	CARDINAL
ftr-394	284	1	california	GPE
ftr-394	284	2	california	GPE
ftr-394	284	3	1996	DATE
ftr-394	285	1	280e	PERSON
ftr-394	285	2	i or ii	PRODUCT
ftr-394	289	1	two	CARDINAL
ftr-394	290	1	•	CARDINAL
ftr-394	290	2	280e	PERSON
ftr-394	292	1	franklin v. commissioner	ORG
ftr-394	292	2	t.c.	PERSON
ftr-394	293	1	1993-184	DATE
ftr-394	293	2	1993	DATE
ftr-394	295	1	730	CARDINAL
ftr-394	295	2	florida	GPE
ftr-394	296	1	8	CARDINAL
ftr-394	297	1	280e	PRODUCT
ftr-394	299	1	8	CARDINAL
ftr-394	300	1	72	CARDINAL
ftr-394	300	2	33169	CARDINAL
ftr-394	300	3	6/15/07	CARDINAL
ftr-394	301	1	treasury	ORG
ftr-394	303	1	1.274-9	DATE
ftr-394	304	1	255	CARDINAL
ftr-394	304	2	495	CARDINAL
ftr-394	304	3	8th cir. 2001	LOC
ftr-394	305	1	american	NORP
ftr-394	305	2	2004	DATE
ftr-394	306	1	hour	TIME
ftr-394	307	1	9	CARDINAL
ftr-394	309	1	2007-47, 2007-30	DATE
ftr-394	310	1	127	CARDINAL
ftr-394	313	1	150x	MONEY
ftr-394	314	1	150x	MONEY
ftr-394	314	2	up to $300x	MONEY
ftr-394	318	1	2008	DATE
ftr-394	318	2	731	CARDINAL
ftr-394	319	1	•	CARDINAL
ftr-394	319	2	sears, roebuck & co.	ORG
ftr-394	319	3	972	CARDINAL
ftr-394	319	4	858	CARDINAL
ftr-394	319	5	7th	ORDINAL
ftr-394	319	6	1992	DATE
ftr-394	319	7	easterbrook	PERSON
ftr-394	322	1	radio corp.	ORG
ftr-394	322	2	v. united states	GPE
ftr-394	322	3	437	CARDINAL
ftr-394	322	4	443	CARDINAL
ftr-394	322	5	460-62	DATE
ftr-394	322	6	98	CARDINAL
ftr-394	322	7	s. ct	PERSON
ftr-394	322	8	2441	CARDINAL
ftr-394	322	9	2450-51	CARDINAL
ftr-394	322	10	1978	DATE
ftr-394	322	11	57	CARDINAL
ftr-394	322	12	l. ed	PERSON
ftr-394	323	1	2d 337	CARDINAL
ftr-394	325	1	united states	GPE
ftr-394	325	2	430	CARDINAL
ftr-394	325	3	725	CARDINAL
ftr-394	325	4	740	CARDINAL
ftr-394	325	5	97	CARDINAL
ftr-394	325	6	s. ct.	PERSON
ftr-394	325	7	1440	CARDINAL
ftr-394	325	8	1448	CARDINAL
ftr-394	325	9	52 l. ed.	PERSON
ftr-394	326	1	2d 4 (1977	DATE
ftr-394	327	1	all seasons	DATE
ftr-394	329	1	one	CARDINAL
ftr-394	331	1	a single year	DATE
ftr-394	331	2	several years	DATE
ftr-394	332	1	david mayers & clifford	ORG
ftr-394	332	2	w. smith	PERSON
ftr-394	332	3	jr.	PERSON
ftr-394	332	4	55	CARDINAL
ftr-394	332	5	j.	PERSON
ftr-394	333	1	281	CARDINAL
ftr-394	333	2	1982	DATE
ftr-394	338	1	732	CARDINAL
ftr-394	338	2	florida	GPE
ftr-394	338	3	8	CARDINAL
ftr-394	338	4	as short as one year	DATE
ftr-394	343	1	10	CARDINAL
ftr-394	345	1	tschetschot v. commissioner	ORG
ftr-394	345	2	t.c.	PERSON
ftr-394	346	1	2007-38	DATE
ftr-394	348	1	irs	ORG
ftr-394	348	2	165(d	CARDINAL
ftr-394	349	1	11	CARDINAL
ftr-394	351	1	highmark, inc.	ORG
ftr-394	352	1	v. united states	GPE
ftr-394	352	2	78	CARDINAL
ftr-394	354	1	146	CARDINAL
ftr-394	355	1	trigon ins. co.	ORG
ftr-394	355	2	united states	GPE
ftr-394	355	3	215	CARDINAL
ftr-394	355	4	f. supp	PERSON
ftr-394	356	1	2d 687	CARDINAL
ftr-394	356	2	701	CARDINAL
ftr-394	356	3	706	CARDINAL
ftr-394	356	4	e.d. va	GPE
ftr-394	356	5	2002	DATE
ftr-394	356	6	122 t.c	QUANTITY
ftr-394	356	7	224	CARDINAL
ftr-394	356	8	237–38	DATE
ftr-394	356	9	2004	DATE
ftr-394	356	10	431	CARDINAL
ftr-394	356	11	117	CARDINAL
ftr-394	356	12	3d	CARDINAL
ftr-394	356	13	2005	DATE
ftr-394	357	1	$21 million	MONEY
ftr-394	358	1	the tax reform act of	LAW
ftr-394	358	2	1986	DATE
ftr-394	358	3	congress	ORG
ftr-394	358	4	” january 1, 1987	DATE
ftr-394	363	1	12	CARDINAL
ftr-394	365	1	psb holdings, inc.	ORG
ftr-394	366	1	2008	DATE
ftr-394	366	2	733	CARDINAL
ftr-394	366	3	129 t.c	QUANTITY
ftr-394	367	1	131	CARDINAL
ftr-394	368	1	peoples bank	ORG
ftr-394	373	1	•	CARDINAL
ftr-394	373	2	section 265(a)(2	LAW
ftr-394	375	1	265(a)(2	CARDINAL
ftr-394	375	2	100 percent	PERCENT
ftr-394	375	3	20 percent	PERCENT
ftr-394	376	1	291(e)(1)(b)(ii	CARDINAL
ftr-394	377	1	august 8, 1986	DATE
ftr-394	378	1	20 percent	PERCENT
ftr-394	378	2	the 100 percent	PERCENT
ftr-394	378	3	265(a)(2	MONEY
ftr-394	380	1	•	CARDINAL
ftr-394	380	2	irs	ORG
ftr-394	384	1	90-44	DATE
ftr-394	384	2	54	DATE
ftr-394	384	3	chevron u.s.a., inc.	ORG
ftr-394	385	1	council, inc.	ORG
ftr-394	385	2	467	CARDINAL
ftr-394	385	3	837	CARDINAL
ftr-394	385	4	1984	DATE
ftr-394	386	1	13	CARDINAL
ftr-394	387	1	third	ORDINAL
ftr-394	387	2	circuit cans alcoa’s	ORG
ftr-394	388	1	alcoa, inc.	ORG
ftr-394	389	1	v. united states	GPE
ftr-394	389	2	509	CARDINAL
ftr-394	389	3	173	CARDINAL
ftr-394	389	4	3d	CARDINAL
ftr-394	390	1	11/28/07	DATE
ftr-394	391	1	alcoa	ORG
ftr-394	392	1	734	CARDINAL
ftr-394	392	2	florida	GPE
ftr-394	393	1	8	CARDINAL
ftr-394	393	2	1980	DATE
ftr-394	394	1	alcoa	ORG
ftr-394	394	2	1993	DATE
ftr-394	394	3	$12 million	MONEY
ftr-394	395	1	alcoa	ORG
ftr-394	395	2	1993	DATE
ftr-394	395	3	the years 1940-1987	DATE
ftr-394	396	1	those years	DATE
ftr-394	396	2	1993	DATE
ftr-394	397	1	alcoa	ORG
ftr-394	397	2	1993	DATE
ftr-394	397	3	1940-1987	DATE
ftr-394	398	1	third	ORDINAL
ftr-394	398	2	alcoa	GPE
ftr-394	401	1	1341	CARDINAL
ftr-394	401	2	1993	DATE
ftr-394	402	1	14	CARDINAL
ftr-394	404	1	t.c.	PERSON
ftr-394	405	1	2007-351	DATE
ftr-394	405	2	11/27/07	DATE
ftr-394	408	1	the years	DATE
ftr-394	410	1	a.	PERSON
ftr-394	412	1	t.c.	PERSON
ftr-394	413	1	2007350	CARDINAL
ftr-394	413	2	11/27/07	DATE
ftr-394	414	1	one	CARDINAL
ftr-394	415	1	cheichi	PERSON
ftr-394	415	2	2008	DATE
ftr-394	416	1	735	CARDINAL
ftr-394	418	1	irs	ORG
ftr-394	418	2	2003	DATE
ftr-394	418	3	60 percent	PERCENT
ftr-394	420	1	irs	ORG
ftr-394	421	1	2008-1, 2008-2	DATE
ftr-394	422	1	251	CARDINAL
ftr-394	422	2	1/14/08	CARDINAL
ftr-394	423	1	irs	ORG
ftr-394	423	2	last year	DATE
ftr-394	423	3	irs	ORG
ftr-394	423	4	two percent	PERCENT
ftr-394	423	5	the s corporation	ORG
ftr-394	425	1	91	CARDINAL
ftr-394	425	2	184	CARDINAL
ftr-394	425	3	two percent	PERCENT
ftr-394	425	4	two percent	PERCENT
ftr-394	425	5	shareholderemployee	GPE
ftr-394	425	6	the s corporation	ORG
ftr-394	426	1	the year	DATE
ftr-394	427	1	e. depreciation &	ORG
ftr-394	427	2	1	CARDINAL
ftr-394	428	1	2006	DATE
ftr-394	428	2	15-year	DATE
ftr-394	428	3	2006	DATE
ftr-394	428	4	2007	DATE
ftr-394	429	1	2	CARDINAL
ftr-394	429	2	first-year	DATE
ftr-394	430	1	2007-36, 2007-17	DATE
ftr-394	431	1	1000	CARDINAL
ftr-394	432	1	the 50 percent	PERCENT
ftr-394	432	2	first year	DATE
ftr-394	432	3	1400n(d	CARDINAL
ftr-394	433	1	50 percent	PERCENT
ftr-394	433	2	first year	DATE
ftr-394	434	1	2006	DATE
ftr-394	434	2	120	CARDINAL
ftr-394	434	3	12/31/10	CARDINAL
ftr-394	435	1	one	CARDINAL
ftr-394	435	2	736	CARDINAL
ftr-394	435	3	florida	GPE
ftr-394	436	1	8	CARDINAL
ftr-394	436	2	90 days	DATE
ftr-394	437	1	the 50 percent	PERCENT
ftr-394	437	2	first year	DATE
ftr-394	437	3	12/31/07	CARDINAL
ftr-394	437	4	12/31/08	CARDINAL
ftr-394	439	1	3	CARDINAL
ftr-394	439	2	128	CARDINAL
ftr-394	440	1	91	CARDINAL
ftr-394	441	1	one	CARDINAL
ftr-394	441	2	ten year	DATE
ftr-394	442	1	87-56	CARDINAL
ftr-394	442	2	1987	DATE
ftr-394	442	3	2	CARDINAL
ftr-394	442	4	674	CARDINAL
ftr-394	442	5	01.1	CARDINAL
ftr-394	444	1	20 year	DATE
ftr-394	446	1	six	CARDINAL
ftr-394	446	2	whitco industries, inc.	ORG
ftr-394	447	1	65	CARDINAL
ftr-394	448	1	664	CARDINAL
ftr-394	448	2	1975	DATE
ftr-394	449	1	4	CARDINAL
ftr-394	450	1	proc	PERSON
ftr-394	451	1	2007-48, 2007-29	DATE
ftr-394	452	1	110	CARDINAL
ftr-394	452	2	7/16/07	CARDINAL
ftr-394	453	1	2003-37	DATE
ftr-394	453	2	2003-1	DATE
ftr-394	453	3	irs	ORG
ftr-394	456	1	10 percent	PERCENT
ftr-394	457	1	2008	DATE
ftr-394	457	2	737	CARDINAL
ftr-394	457	3	1	CARDINAL
ftr-394	458	1	2006	DATE
ftr-394	458	2	41	CARDINAL
ftr-394	458	3	2007	DATE
ftr-394	458	4	2007	DATE
ftr-394	459	1	a.	PERSON
ftr-394	459	2	2006 years	DATE
ftr-394	460	1	2006	DATE
ftr-394	460	2	years ending after 2005	DATE
ftr-394	460	3	4/15/07	CARDINAL
ftr-394	460	4	treasury	ORG
ftr-394	462	1	2	CARDINAL
ftr-394	462	2	2007	DATE
ftr-394	462	3	august 31, 2011	DATE
ftr-394	463	1	•	CARDINAL
ftr-394	464	1	between ages 18 and 40	DATE
ftr-394	466	1	3	CARDINAL
ftr-394	468	1	t.c.	PERSON
ftr-394	469	1	2007-363	DATE
ftr-394	469	2	12/10/07	CARDINAL
ftr-394	470	1	seven	CARDINAL
ftr-394	470	2	5,000	MONEY
ftr-394	471	1	arevalo v. commissioner	ORG
ftr-394	471	2	469	CARDINAL
ftr-394	471	3	436	CARDINAL
ftr-394	471	4	5th	ORDINAL
ftr-394	471	5	2006	DATE
ftr-394	474	1	the year	DATE
ftr-394	474	2	sec	ORG
ftr-394	475	1	haines	PERSON
ftr-394	477	1	1	CARDINAL
ftr-394	477	2	new york city	GPE
ftr-394	478	1	738	CARDINAL
ftr-394	478	2	florida	GPE
ftr-394	478	3	8	CARDINAL
ftr-394	478	4	1	CARDINAL
ftr-394	480	1	section 179d	LAW
ftr-394	480	2	2005	DATE
ftr-394	480	3	2006	DATE
ftr-394	480	4	2007	DATE
ftr-394	481	1	the united states	GPE
ftr-394	481	2	1	CARDINAL
ftr-394	481	3	2	CARDINAL
ftr-394	481	4	3	CARDINAL
ftr-394	481	5	at least 50 percent	PERCENT
ftr-394	482	1	1.80	MONEY
ftr-394	485	1	•	CARDINAL
ftr-394	485	2	50 percent	PERCENT
ftr-394	485	3	0.60	MONEY
ftr-394	485	4	1	CARDINAL
ftr-394	485	5	2	CARDINAL
ftr-394	485	6	3	CARDINAL
ftr-394	487	1	2006	DATE
ftr-394	487	2	204	CARDINAL
ftr-394	487	3	2008	DATE
ftr-394	488	1	2	CARDINAL
ftr-394	489	1	section 45l	ORG
ftr-394	489	2	2005	DATE
ftr-394	489	3	2,000	MONEY
ftr-394	489	4	1,000	MONEY
ftr-394	490	1	2,000	MONEY
ftr-394	490	2	the treasury department	ORG
ftr-394	490	3	annual	DATE
ftr-394	490	4	at least 50 percent	PERCENT
ftr-394	491	1	1,000	MONEY
ftr-394	491	2	at least a	CARDINAL
ftr-394	491	3	30 2008	DATE
ftr-394	491	4	739 percent	PERCENT
ftr-394	491	5	at least one-third	CARDINAL
ftr-394	492	1	2,000	MONEY
ftr-394	493	1	2005	DATE
ftr-394	493	2	2006	DATE
ftr-394	493	3	2007	DATE
ftr-394	495	1	•	CARDINAL
ftr-394	495	2	8/08/05	CARDINAL
ftr-394	495	3	12/31/05	CARDINAL
ftr-394	495	4	1/01/08	CARDINAL
ftr-394	496	1	a.	PERSON
ftr-394	497	1	2006-27, 2006-11	DATE
ftr-394	498	1	626	CARDINAL
ftr-394	498	2	2/21/06	CARDINAL
ftr-394	498	3	2006-88, 2006-46	DATE
ftr-394	499	1	910	CARDINAL
ftr-394	500	1	irs	ORG
ftr-394	503	1	2006-28, 2006-11	DATE
ftr-394	504	1	628	CARDINAL
ftr-394	505	1	§§	ORG
ftr-394	505	2	3	CARDINAL
ftr-394	506	1	2006	DATE
ftr-394	506	2	205	CARDINAL
ftr-394	506	3	2008	DATE
ftr-394	507	1	3	CARDINAL
ftr-394	508	1	section 25d	LAW
ftr-394	508	2	2005	DATE
ftr-394	509	1	three	CARDINAL
ftr-394	510	1	the united states	GPE
ftr-394	512	1	30 percent	PERCENT
ftr-394	512	2	annual	DATE
ftr-394	512	3	2,000	MONEY
ftr-394	512	4	2,000	MONEY
ftr-394	512	5	500	MONEY
ftr-394	512	6	740	CARDINAL
ftr-394	512	7	florida	GPE
ftr-394	513	1	8	CARDINAL
ftr-394	514	1	2006	DATE
ftr-394	514	2	2007	DATE
ftr-394	515	1	a.	PERSON
ftr-394	516	1	2006	DATE
ftr-394	516	2	206	CARDINAL
ftr-394	516	3	25d	ORDINAL
ftr-394	516	4	2008	DATE
ftr-394	517	1	4	CARDINAL
ftr-394	518	1	american	NORP
ftr-394	518	2	2004	DATE
ftr-394	518	3	2005	DATE
ftr-394	518	4	50 cents	MONEY
ftr-394	518	5	gallon	CARDINAL
ftr-394	518	6	50 cents	MONEY
ftr-394	518	7	gallon	CARDINAL
ftr-394	518	8	$1 per gallon	MONEY
ftr-394	518	9	$1 per gallon	MONEY
ftr-394	520	1	2007-37, 2007-17	DATE
ftr-394	521	1	1002	DATE
ftr-394	521	2	4/23/07	CARDINAL
ftr-394	523	1	5	CARDINAL
ftr-394	523	2	2006	DATE
ftr-394	523	3	118	CARDINAL
ftr-394	523	4	the 100 percent	PERCENT
ftr-394	523	5	years	DATE
ftr-394	523	6	2006	DATE
ftr-394	523	7	2007	DATE
ftr-394	524	1	6	CARDINAL
ftr-394	525	1	2007-43, 2007-22	DATE
ftr-394	526	1	1318	CARDINAL
ftr-394	526	2	5/29/07	CARDINAL
ftr-394	528	1	30 percent	PERCENT
ftr-394	528	2	up to $30,000	MONEY
ftr-394	528	3	1,000	MONEY
ftr-394	529	1	30,000	MONEY
ftr-394	529	2	1,000	MONEY
ftr-394	530	1	7	CARDINAL
ftr-394	530	2	2007-64	DATE
ftr-394	530	3	2007-34	DATE
ftr-394	530	4	385	CARDINAL
ftr-394	531	1	years	DATE
ftr-394	531	2	2007	DATE
ftr-394	531	3	2006	DATE
ftr-394	531	4	59.68	MONEY
ftr-394	531	5	28	MONEY
ftr-394	531	6	the 2006	DATE
ftr-394	531	7	39.82	MONEY
ftr-394	531	8	19.86	MONEY
ftr-394	532	1	2008	DATE
ftr-394	532	2	741 8	DATE
ftr-394	533	1	2007-65, 2007-34	DATE
ftr-394	534	1	386	CARDINAL
ftr-394	535	1	613a	CARDINAL
ftr-394	535	2	2007	DATE
ftr-394	535	3	15 percent	PERCENT
ftr-394	536	1	nols 1	ORG
ftr-394	537	1	bilthouse v. united states	PERSON
ftr-394	537	2	100	CARDINAL
ftr-394	537	3	2007-6191	DATE
ftr-394	537	4	n.d.	GPE
ftr-394	538	1	9/28/07	CARDINAL
ftr-394	540	1	1995	DATE
ftr-394	540	2	zero	CARDINAL
ftr-394	541	1	1995	DATE
ftr-394	542	1	the s corporation	ORG
ftr-394	543	1	1997	DATE
ftr-394	543	2	1997	DATE
ftr-394	544	1	1997	DATE
ftr-394	544	2	1995	DATE
ftr-394	544	3	zero	CARDINAL
ftr-394	544	4	1997	DATE
ftr-394	544	5	jacksonville	GPE
ftr-394	545	1	the earlier year	DATE
ftr-394	546	1	i. at-risk	PERSON
ftr-394	546	2	1	CARDINAL
ftr-394	547	1	ninth	ORDINAL
ftr-394	547	2	the first, fifth	DATE
ftr-394	547	3	seventh	ORDINAL
ftr-394	547	4	ninth	ORDINAL
ftr-394	548	1	beecher v. commissioner	PERSON
ftr-394	548	2	481	CARDINAL
ftr-394	548	3	717	CARDINAL
ftr-394	548	4	9th	ORDINAL
ftr-394	549	1	3/23/07	CARDINAL
ftr-394	550	1	two	CARDINAL
ftr-394	553	1	469	CARDINAL
ftr-394	554	1	irs	ORG
ftr-394	554	2	florida	GPE
ftr-394	555	1	8	CARDINAL
ftr-394	556	1	1.469-2(f)(6	DATE
ftr-394	557	1	council, inc.	ORG
ftr-394	557	2	467	CARDINAL
ftr-394	557	3	837	CARDINAL
ftr-394	557	4	1984	DATE
ftr-394	559	1	congress	ORG
ftr-394	559	2	279	CARDINAL
ftr-394	559	3	547	CARDINAL
ftr-394	559	4	552	CARDINAL
ftr-394	559	5	7th	ORDINAL
ftr-394	559	6	2002	DATE
ftr-394	561	1	section 469	LAW
ftr-394	565	1	2	CARDINAL
ftr-394	566	1	ziegler v. commissioner	PERSON
ftr-394	566	2	t.c.	PERSON
ftr-394	567	1	2007-166	DATE
ftr-394	567	2	6/27/07	CARDINAL
ftr-394	568	1	stephen ziegler’s	PERSON
ftr-394	568	2	1984	DATE
ftr-394	568	3	two years	DATE
ftr-394	568	4	469	CARDINAL
ftr-394	568	5	fifth	ORDINAL
ftr-394	570	1	3.	CARDINAL
ftr-394	570	2	llc	ORG
ftr-394	571	1	candelaria v. united states	PERSON
ftr-394	571	2	518	CARDINAL
ftr-394	571	3	f. supp	PERSON
ftr-394	572	1	2d 852	CARDINAL
ftr-394	573	1	tex.	CARDINAL
ftr-394	576	1	1.469-4(c)(2	CARDINAL
ftr-394	579	1	1.469-4(d	CARDINAL
ftr-394	581	1	two	CARDINAL
ftr-394	581	2	the llc 2008	EVENT
ftr-394	581	3	743	CARDINAL
ftr-394	582	1	between three and eleven percent	CARDINAL
ftr-394	582	2	irs	ORG
ftr-394	582	3	two	CARDINAL
ftr-394	583	1	two	CARDINAL
ftr-394	585	1	a. capital gain	ORG
ftr-394	585	2	1	CARDINAL
ftr-394	586	1	prebola v. commissioner	PERSON
ftr-394	586	2	482	CARDINAL
ftr-394	586	3	610	CARDINAL
ftr-394	586	4	2d	DATE
ftr-394	587	1	3/27/07	CARDINAL
ftr-394	589	1	watkins v. commissioner	PERSON
ftr-394	589	2	447	CARDINAL
ftr-394	589	3	1269	CARDINAL
ftr-394	589	4	10th	ORDINAL
ftr-394	589	5	2006	DATE
ftr-394	590	1	second	ORDINAL
ftr-394	590	2	mcallister v. commissioner	PERSON
ftr-394	590	3	157	CARDINAL
ftr-394	590	4	235	CARDINAL
ftr-394	590	5	2d	DATE
ftr-394	590	6	1946	DATE
ftr-394	593	1	mcallister	PERSON
ftr-394	593	2	the supreme court	ORG
ftr-394	593	3	v. p. g. lake, inc.	PERSON
ftr-394	593	4	356	CARDINAL
ftr-394	593	5	260	CARDINAL
ftr-394	593	6	1958	DATE
ftr-394	594	1	2	CARDINAL
ftr-394	595	1	tipra	PERSON
ftr-394	595	2	204	CARDINAL
ftr-394	595	3	1221(b)(3	CARDINAL
ftr-394	595	4	12/31/06	CARDINAL
ftr-394	596	1	§ 170(e	ORG
ftr-394	597	1	744	CARDINAL
ftr-394	597	2	florida	GPE
ftr-394	597	3	8	CARDINAL
ftr-394	597	4	si a. section 1221(b)(3	PERSON
ftr-394	597	5	2006	DATE
ftr-394	597	6	412	CARDINAL
ftr-394	597	7	3	CARDINAL
ftr-394	598	1	141901-05	DATE
ftr-394	598	2	71	CARDINAL
ftr-394	598	3	61441	DATE
ftr-394	599	1	treasury	ORG
ftr-394	601	1	1.72-6(e)(1	PERCENT
ftr-394	601	2	1.1001-1(j	CARDINAL
ftr-394	605	1	1.1011-2	CARDINAL
ftr-394	606	1	10/18/06	DATE
ftr-394	606	2	4/18/07	CARDINAL
ftr-394	607	1	•	CARDINAL
ftr-394	609	1	•	CARDINAL
ftr-394	609	2	85	CARDINAL
ftr-394	609	3	1985-1	DATE
ftr-394	609	4	184	CARDINAL
ftr-394	610	1	4	CARDINAL
ftr-394	612	1	2007-37, 2007-24	DATE
ftr-394	613	1	1390	CARDINAL
ftr-394	613	2	6/11/07	CARDINAL
ftr-394	616	1	1241	CARDINAL
ftr-394	618	1	2008	DATE
ftr-394	618	2	745	CARDINAL
ftr-394	618	3	1253	CARDINAL
ftr-394	618	4	25 year	DATE
ftr-394	618	5	197	CARDINAL
ftr-394	618	6	167	CARDINAL
ftr-394	618	7	1231	CARDINAL
ftr-394	619	1	section 1231	ORG
ftr-394	620	1	5	CARDINAL
ftr-394	622	1	united states	GPE
ftr-394	622	2	99	CARDINAL
ftr-394	622	3	2007-618	DATE
ftr-394	622	4	tenn.	ORG
ftr-394	623	1	12/29/06	CARDINAL
ftr-394	625	1	ernst & young	ORG
ftr-394	625	2	e&y	ORG
ftr-394	627	1	one	CARDINAL
ftr-394	627	2	the year	DATE
ftr-394	628	1	6	CARDINAL
ftr-394	629	1	reg-101001-05	DATE
ftr-394	629	2	72	CARDINAL
ftr-394	629	3	41468	DATE
ftr-394	634	1	the last day	DATE
ftr-394	638	1	arberg v. commissioner	PERSON
ftr-394	638	2	t.c.	PERSON
ftr-394	639	1	2007	DATE
ftr-394	639	2	244	CARDINAL
ftr-394	639	3	8/27/07	CARDINAL
ftr-394	640	1	746	CARDINAL
ftr-394	640	2	florida	GPE
ftr-394	641	1	8	CARDINAL
ftr-394	641	2	a prior closed year	DATE
ftr-394	641	3	a prior year	DATE
ftr-394	642	1	1	CARDINAL
ftr-394	643	1	2010	DATE
ftr-394	644	1	tipra	PERSON
ftr-394	644	2	209	CARDINAL
ftr-394	644	3	$100,000 dollar	MONEY
ftr-394	644	4	years through 2010	DATE
ftr-394	645	1	65 to 62	DATE
ftr-394	647	1	2006	DATE
ftr-394	647	2	425	CARDINAL
ftr-394	650	1	2007	DATE
ftr-394	650	2	121	CARDINAL
ftr-394	650	3	500,000	MONEY
ftr-394	650	4	later than two years	DATE
ftr-394	650	5	500,000	MONEY
ftr-394	651	1	250,000	MONEY
ftr-394	652	1	1	CARDINAL
ftr-394	653	1	macrs	ORG
ftr-394	653	2	macrs	ORG
ftr-394	653	3	macrs	ORG
ftr-394	653	4	1033	CARDINAL
ftr-394	655	1	t.d	PERSON
ftr-394	655	2	9115	DATE
ftr-394	655	3	reg-138499-02	DATE
ftr-394	655	4	macrs	ORG
ftr-394	655	5	69	CARDINAL
ftr-394	656	1	treasury	ORG
ftr-394	656	2	1033	CARDINAL
ftr-394	658	1	1.168(a)-1	CARDINAL
ftr-394	658	2	1.168(b)-1	CARDINAL
ftr-394	658	3	the july 2003	DATE
ftr-394	659	1	macrs	ORG
ftr-394	659	2	2008	DATE
ftr-394	660	1	747	PRODUCT
ftr-394	660	2	macrs	ORG
ftr-394	661	1	macrs	ORG
ftr-394	662	1	acrs	ORG
ftr-394	664	1	1.168-5(f	CARDINAL
ftr-394	664	2	1984	DATE
ftr-394	666	1	the year	DATE
ftr-394	668	1	2000-4, 2000-3	DATE
ftr-394	669	1	313	CARDINAL
ftr-394	669	2	macrs	ORG
ftr-394	669	3	january 3, 2000	DATE
ftr-394	669	4	macrs	ORG
ftr-394	669	5	macrs	ORG
ftr-394	669	6	1033	CARDINAL
ftr-394	670	1	january 3, 2000	DATE
ftr-394	670	2	macrs	ORG
ftr-394	672	1	t.d	PERSON
ftr-394	672	2	macrs	ORG
ftr-394	672	3	72	CARDINAL
ftr-394	674	1	macrs	ORG
ftr-394	674	2	§§ 1031	ORG
ftr-394	674	3	1033	CARDINAL
ftr-394	675	1	1.168(i)6	CARDINAL
ftr-394	676	1	2	CARDINAL
ftr-394	676	2	1031	DATE
ftr-394	677	1	t.c.	PERSON
ftr-394	678	1	2007-134	DATE
ftr-394	678	2	5/30/07	CARDINAL
ftr-394	680	1	halpern	PERSON
ftr-394	681	1	2	CARDINAL
ftr-394	682	1	748	CARDINAL
ftr-394	682	2	florida	GPE
ftr-394	682	3	8	CARDINAL
ftr-394	684	1	a.	PERSON
ftr-394	685	1	a few weeks	DATE
ftr-394	686	1	irs	ORG
ftr-394	687	1	proc	PERSON
ftr-394	688	1	2008-16, 2008-10	DATE
ftr-394	689	1	547	CARDINAL
ftr-394	689	2	3/10/08	CARDINAL
ftr-394	691	1	1	CARDINAL
ftr-394	691	2	at least 24 months	DATE
ftr-394	691	3	2	CARDINAL
ftr-394	691	4	two	CARDINAL
ftr-394	691	5	12-month	DATE
ftr-394	691	6	14 days	DATE
ftr-394	691	7	14 days	DATE
ftr-394	691	8	10 percent	PERCENT
ftr-394	691	9	the number of days	DATE
ftr-394	691	10	12-month	DATE
ftr-394	692	1	first	ORDINAL
ftr-394	692	2	12-month	DATE
ftr-394	692	3	the day	DATE
ftr-394	692	4	(and begins 12 months	DATE
ftr-394	692	5	second	ORDINAL
ftr-394	692	6	12-month	DATE
ftr-394	692	7	the day	DATE
ftr-394	692	8	first	ORDINAL
ftr-394	692	9	12-month	DATE
ftr-394	692	10	12 months	DATE
ftr-394	693	1	1	CARDINAL
ftr-394	693	2	at least 24 months	DATE
ftr-394	693	3	two	CARDINAL
ftr-394	693	4	12-month	DATE
ftr-394	693	5	14 days	DATE
ftr-394	693	6	14 days	DATE
ftr-394	693	7	10 percent	PERCENT
ftr-394	693	8	the number of days	DATE
ftr-394	693	9	12-month	DATE
ftr-394	694	1	first	ORDINAL
ftr-394	694	2	12-month	DATE
ftr-394	694	3	the day	DATE
ftr-394	694	4	second	ORDINAL
ftr-394	694	5	12-month	DATE
ftr-394	694	6	the day	DATE
ftr-394	694	7	first	ORDINAL
ftr-394	694	8	12-month	DATE
ftr-394	695	1	any day	DATE
ftr-394	695	2	280a(d)(4	CARDINAL
ftr-394	696	1	e. section 1033	PERSON
ftr-394	696	2	2007	DATE
ftr-394	697	1	2008	DATE
ftr-394	697	2	749	CARDINAL
ftr-394	697	3	1035 1	DATE
ftr-394	698	1	1035	CARDINAL
ftr-394	698	2	bush	PERSON
ftr-394	700	1	2007-24, 2007-21	DATE
ftr-394	701	1	1282	CARDINAL
ftr-394	701	2	5/21/07	CARDINAL
ftr-394	702	1	section 1035	LAW
ftr-394	703	1	irs	ORG
ftr-394	703	2	one	CARDINAL
ftr-394	703	3	1035	CARDINAL
ftr-394	706	1	greene v. commissioner	PERSON
ftr-394	706	2	85	CARDINAL
ftr-394	706	3	1985	DATE
ftr-394	706	4	1035	PRODUCT
ftr-394	706	5	one	CARDINAL
ftr-394	707	1	2007-24	DATE
ftr-394	709	1	a. fringe	PERSON
ftr-394	709	2	1	CARDINAL
ftr-394	711	1	2004-2	DATE
ftr-394	711	2	269	CARDINAL
ftr-394	711	3	1/12/04	CARDINAL
ftr-394	712	1	irs	ORG
ftr-394	712	2	223	CARDINAL
ftr-394	712	3	1201	CARDINAL
ftr-394	712	4	2003	DATE
ftr-394	714	1	fsas	GPE
ftr-394	715	1	a.	PERSON
ftr-394	715	2	2006	DATE
ftr-394	715	3	302	CARDINAL
ftr-394	715	4	one	CARDINAL
ftr-394	717	1	2006	DATE
ftr-394	717	2	303	CARDINAL
ftr-394	717	3	annual	DATE
ftr-394	717	4	hsa	ORG
ftr-394	717	5	monthly	DATE
ftr-394	717	6	2,250	MONEY
ftr-394	717	7	4,500	MONEY
ftr-394	717	8	2,700	MONEY
ftr-394	717	9	5,454	MONEY
ftr-394	718	1	2007	DATE
ftr-394	718	2	750	CARDINAL
ftr-394	718	3	florida	GPE
ftr-394	718	4	8	CARDINAL
ftr-394	718	5	2,850	MONEY
ftr-394	718	6	5,650	MONEY
ftr-394	719	1	proc	PERSON
ftr-394	720	1	2006-53, 2006-48	DATE
ftr-394	721	1	996	CARDINAL
ftr-394	721	2	3.24	CARDINAL
ftr-394	722	1	2006	DATE
ftr-394	722	2	306	CARDINAL
ftr-394	722	3	4980g(d	CARDINAL
ftr-394	723	1	2006	DATE
ftr-394	723	2	307	CARDINAL
ftr-394	723	3	one	CARDINAL
ftr-394	724	1	hsa	ORG
ftr-394	725	1	2	CARDINAL
ftr-394	725	2	2007-17, 2007-13	DATE
ftr-394	726	1	805	CARDINAL
ftr-394	726	2	3/26/07	CARDINAL
ftr-394	727	1	the first half of 2007	DATE
ftr-394	728	1	3	CARDINAL
ftr-394	728	2	t.d	PERSON
ftr-394	728	3	section 125	LAW
ftr-394	728	4	72	CARDINAL
ftr-394	728	5	41891	DATE
ftr-394	729	1	irs	ORG
ftr-394	729	2	125	CARDINAL
ftr-394	729	3	more than two decades ago	DATE
ftr-394	730	1	a. reg-142695-05	PERSON
ftr-394	730	2	72	CARDINAL
ftr-394	730	3	43937	DATE
ftr-394	730	4	8/6/07	CARDINAL
ftr-394	733	1	1.125-1	CARDINAL
ftr-394	735	1	1.125-2	CARDINAL
ftr-394	737	1	1.125-5	CARDINAL
ftr-394	739	1	1.125-6	CARDINAL
ftr-394	741	1	1.125-7	CARDINAL
ftr-394	744	1	1.125-1	CARDINAL
ftr-394	744	2	1.125	CARDINAL
ftr-394	744	3	1.125-5	CARDINAL
ftr-394	744	4	1.125-6	CARDINAL
ftr-394	746	1	1.125-1	CARDINAL
ftr-394	746	2	1997	DATE
ftr-394	746	3	2000	DATE
ftr-394	746	4	1.125-2	MONEY
ftr-394	746	5	1997	DATE
ftr-394	746	6	2000	DATE
ftr-394	746	7	1.125-2	CARDINAL
ftr-394	746	8	1986	DATE
ftr-394	748	1	1	CARDINAL
ftr-394	748	2	2008	DATE
ftr-394	749	1	902	PRODUCT
ftr-394	749	2	2008	DATE
ftr-394	749	3	751	CARDINAL
ftr-394	750	1	12/31/07	CARDINAL
ftr-394	751	1	a. polly	PERSON
ftr-394	752	1	reg-133300-07	DATE
ftr-394	752	2	72	CARDINAL
ftr-394	752	3	63144	CARDINAL
ftr-394	754	1	reg	CARDINAL
ftr-394	755	1	1.401(k)-3	CARDINAL
ftr-394	756	1	2.	CARDINAL
ftr-394	756	2	congress	ORG
ftr-394	756	3	enron	ORG
ftr-394	756	4	peter lynch	PERSON
ftr-394	757	1	901	PRODUCT
ftr-394	758	1	years	DATE
ftr-394	758	2	12/31/06	DATE
ftr-394	758	3	a. notice 2006-107,	PERSON
ftr-394	758	4	2006-51	DATE
ftr-394	759	1	1114	CARDINAL
ftr-394	759	2	12/18/06	CARDINAL
ftr-394	760	1	401(a)(35	CARDINAL
ftr-394	761	1	3	CARDINAL
ftr-394	761	2	ibm	ORG
ftr-394	761	3	congress	ORG
ftr-394	761	4	2006	DATE
ftr-394	762	1	cooper v. ibm personal pension plan	ORG
ftr-394	762	2	274	CARDINAL
ftr-394	763	1	2d 1010	DATE
ftr-394	766	1	a. seventh circuit	ORG
ftr-394	766	2	ibm	ORG
ftr-394	766	3	congress	ORG
ftr-394	767	1	cooper v. ibm	PERSON
ftr-394	767	2	457	CARDINAL
ftr-394	767	3	636	CARDINAL
ftr-394	767	4	7th	ORDINAL
ftr-394	768	1	2006	DATE
ftr-394	768	2	u.s.	GPE
ftr-394	768	3	23227	DATE
ftr-394	768	4	7th	ORDINAL
ftr-394	768	5	9/1/06	CARDINAL
ftr-394	769	1	127	CARDINAL
ftr-394	769	2	s. ct	PERSON
ftr-394	769	3	1143	CARDINAL
ftr-394	769	4	1/16/07	CARDINAL
ftr-394	769	5	274	CARDINAL
ftr-394	770	1	2d 1010	DATE
ftr-394	772	1	seventh	ORDINAL
ftr-394	772	2	easterbrook	PERSON
ftr-394	773	1	easterbrook	PERSON
ftr-394	773	2	752	CARDINAL
ftr-394	773	3	florida	GPE
ftr-394	774	1	8	CARDINAL
ftr-394	774	2	annual	DATE
ftr-394	775	1	•	CARDINAL
ftr-394	775	2	easterbrook	PERSON
ftr-394	775	3	30-year-old	DATE
ftr-394	775	4	ibm	ORG
ftr-394	775	5	age 50	DATE
ftr-394	775	6	45-year-old	DATE
ftr-394	775	7	age 65	DATE
ftr-394	775	8	age 65	DATE
ftr-394	775	9	15 additional years	DATE
ftr-394	777	1	•	CARDINAL
ftr-394	777	2	easterbrook	PERSON
ftr-394	777	3	the december 2002	DATE
ftr-394	777	4	this year	DATE
ftr-394	780	1	701	CARDINAL
ftr-394	780	2	203	CARDINAL
ftr-394	780	3	204	CARDINAL
ftr-394	780	4	205	CARDINAL
ftr-394	780	5	417	CARDINAL
ftr-394	780	6	adea §	ORG
ftr-394	780	7	4(i)(2	GPE
ftr-394	782	1	470	CARDINAL
ftr-394	782	2	f. supp	PERSON
ftr-394	783	1	2d 323	DATE
ftr-394	783	2	n.y	GPE
ftr-394	784	1	seventh	ORDINAL
ftr-394	786	1	pnc financial services group	ORG
ftr-394	786	2	inc.	ORG
ftr-394	786	3	477	CARDINAL
ftr-394	786	4	56	CARDINAL
ftr-394	786	5	3d	CARDINAL
ftr-394	787	1	1/30/07	CARDINAL
ftr-394	788	1	third	ORDINAL
ftr-394	788	2	second	ORDINAL
ftr-394	790	1	the boeing co.	ORG
ftr-394	790	2	99	CARDINAL
ftr-394	790	3	2007-1557	DATE
ftr-394	791	1	3/13/07	CARDINAL
ftr-394	792	1	mcdonnell douglas	ORG
ftr-394	792	2	boeing	ORG
ftr-394	793	1	30 year	DATE
ftr-394	793	2	treasury	ORG
ftr-394	793	3	more than one-third	CARDINAL
ftr-394	793	4	133-1/3%	PERCENT
ftr-394	793	5	early years	DATE
ftr-394	795	1	1.411(b) 2008	DATE
ftr-394	796	1	753 1(b)(2)(ii)(d	CARDINAL
ftr-394	798	1	irs	ORG
ftr-394	799	1	2007-6, 2007-3	DATE
ftr-394	800	1	272	CARDINAL
ftr-394	800	2	1/16/07	CARDINAL
ftr-394	801	1	irs	ORG
ftr-394	802	1	411(b)(5	CARDINAL
ftr-394	803	1	4.	CARDINAL
ftr-394	803	2	t.d	PERSON
ftr-394	803	3	9319	DATE
ftr-394	804	1	72	CARDINAL
ftr-394	804	2	16878	DATE
ftr-394	805	1	treasury	ORG
ftr-394	805	2	1981	DATE
ftr-394	805	3	415	CARDINAL
ftr-394	806	1	415	CARDINAL
ftr-394	806	2	1981	DATE
ftr-394	806	3	2001	DATE
ftr-394	807	1	5	CARDINAL
ftr-394	807	2	roth	PERSON
ftr-394	808	1	t.d	PERSON
ftr-394	808	2	9324	DATE
ftr-394	808	3	roth	PERSON
ftr-394	808	4	402a,	DATE
ftr-394	808	5	72	DATE
ftr-394	808	6	21103	DATE
ftr-394	808	7	4/30/07	CARDINAL
ftr-394	809	1	roth	PERSON
ftr-394	810	1	roth	PERSON
ftr-394	811	1	6.	CARDINAL
ftr-394	811	2	t.d	PERSON
ftr-394	811	3	72	CARDINAL
ftr-394	811	4	41128	CARDINAL
ftr-394	811	5	7/26/07	CARDINAL
ftr-394	812	1	irs	ORG
ftr-394	813	1	years	DATE
ftr-394	813	2	12/31/08	DATE
ftr-394	813	3	7	CARDINAL
ftr-394	813	4	2007-94	DATE
ftr-394	813	5	51	CARDINAL
ftr-394	813	6	1179	CARDINAL
ftr-394	813	7	12/17/07	CARDINAL
ftr-394	814	1	2007	DATE
ftr-394	815	1	section 83	LAW
ftr-394	815	2	1	CARDINAL
ftr-394	817	1	section 885	LAW
ftr-394	817	2	2004 754	DATE
ftr-394	817	3	florida	GPE
ftr-394	818	1	8	CARDINAL
ftr-394	818	2	409a	PRODUCT
ftr-394	818	3	2004	DATE
ftr-394	823	1	2005-1, 2005-1	DATE
ftr-394	823	2	274	CARDINAL
ftr-394	823	3	1/10/05	CARDINAL
ftr-394	823	4	2006-100	DATE
ftr-394	823	5	2006-51	DATE
ftr-394	824	1	1109	CARDINAL
ftr-394	824	2	12/18/06	CARDINAL
ftr-394	826	1	2005-1	DATE
ftr-394	826	2	reg-158080-04	DATE
ftr-394	826	3	70	CARDINAL
ftr-394	826	4	57930	DATE
ftr-394	826	5	10/4/05	CARDINAL
ftr-394	827	1	2005-1	DATE
ftr-394	828	1	409a	PRODUCT
ftr-394	829	1	12/31/06	CARDINAL
ftr-394	829	2	1/1/05	CARDINAL
ftr-394	829	3	2005	DATE
ftr-394	830	1	2005	DATE
ftr-394	830	2	2006	DATE
ftr-394	831	1	2006-100	DATE
ftr-394	831	2	2006-51	DATE
ftr-394	832	1	1109	CARDINAL
ftr-394	832	2	12/18/06	CARDINAL
ftr-394	833	1	years 2005	DATE
ftr-394	833	2	2006	DATE
ftr-394	833	3	those years	DATE
ftr-394	834	1	d.	NORP
ftr-394	835	1	t.d	PERSON
ftr-394	835	2	9321	CARDINAL
ftr-394	835	3	72	CARDINAL
ftr-394	835	4	19234	DATE
ftr-394	835	5	4/17/07	CARDINAL
ftr-394	838	1	2006-79	DATE
ftr-394	838	2	2006-43	DATE
ftr-394	839	1	763	CARDINAL
ftr-394	839	2	10/23/06	CARDINAL
ftr-394	840	1	irs	ORG
ftr-394	840	2	the end of 2008	DATE
ftr-394	840	3	755 2006	DATE
ftr-394	840	4	1/1/07	CARDINAL
ftr-394	840	5	1/1/08	CARDINAL
ftr-394	841	1	12/31/07	CARDINAL
ftr-394	842	1	f.	PERSON
ftr-394	842	2	one more year through the end of 2008	DATE
ftr-394	843	1	2007-78	DATE
ftr-394	843	2	2007	DATE
ftr-394	843	3	41	CARDINAL
ftr-394	845	1	2008	DATE
ftr-394	846	1	the end of 2008	DATE
ftr-394	847	1	2007-86	DATE
ftr-394	847	2	2007	DATE
ftr-394	847	3	46	CARDINAL
ftr-394	848	1	990	CARDINAL
ftr-394	848	2	2007-78	DATE
ftr-394	849	1	12/31/08	CARDINAL
ftr-394	849	2	12/31/07	CARDINAL
ftr-394	849	3	2006-79	DATE
ftr-394	851	1	2007-89	DATE
ftr-394	851	2	2007	DATE
ftr-394	851	3	46	CARDINAL
ftr-394	852	1	998	CARDINAL
ftr-394	853	1	year 2007	DATE
ftr-394	853	2	409a	PRODUCT
ftr-394	855	1	2005-1	DATE
ftr-394	855	2	2006-100	DATE
ftr-394	856	1	i. section	PERSON
ftr-394	857	1	2007-34, 2007-17	DATE
ftr-394	858	1	996	CARDINAL
ftr-394	859	1	409a	PRODUCT
ftr-394	860	1	409a	PRODUCT
ftr-394	861	1	september 17, 2003	DATE
ftr-394	861	2	409a	PRODUCT
ftr-394	863	1	•	CARDINAL
ftr-394	863	2	409a	PRODUCT
ftr-394	863	3	january 1, 2005	DATE
ftr-394	865	1	409a	PRODUCT
ftr-394	865	2	756	CARDINAL
ftr-394	865	3	florida	GPE
ftr-394	866	1	8	CARDINAL
ftr-394	866	2	the current year	DATE
ftr-394	866	3	a later taxable year	DATE
ftr-394	867	1	•	CARDINAL
ftr-394	867	2	409a	PRODUCT
ftr-394	868	1	2	CARDINAL
ftr-394	868	2	wayne hays	PERSON
ftr-394	868	3	elizabeth ray	PERSON
ftr-394	868	4	gary hart	PERSON
ftr-394	868	5	donna rice	PERSON
ftr-394	868	6	bill clinton	PERSON
ftr-394	868	7	monica lewinsky	PERSON
ftr-394	868	8	gary condit	PERSON
ftr-394	868	9	chandra levy	PERSON
ftr-394	868	10	rudy giuliani	PERSON
ftr-394	868	11	cristyne lategano	PERSON
ftr-394	868	12	newt gingrich	PERSON
ftr-394	868	13	callista	PERSON
ftr-394	868	14	barney frank	PERSON
ftr-394	868	15	steve gobie	PERSON
ftr-394	870	1	2007-18, 20079	DATE
ftr-394	871	1	625	CARDINAL
ftr-394	871	2	2/26/07	CARDINAL
ftr-394	872	1	2006	DATE
ftr-394	874	1	the year	DATE
ftr-394	875	1	•	CARDINAL
ftr-394	876	1	3	CARDINAL
ftr-394	876	2	2008-2009	DATE
ftr-394	876	3	12-month	DATE
ftr-394	876	4	nine-month school year	DATE
ftr-394	877	1	irs	ORG
ftr-394	877	2	congress	ORG
ftr-394	879	1	irs	ORG
ftr-394	879	2	school years beginning before 1/1/08	DATE
ftr-394	880	1	2004	DATE
ftr-394	881	1	4	CARDINAL
ftr-394	881	2	third	ORDINAL
ftr-394	882	1	palahnuk v. united states	PERSON
ftr-394	882	2	475	CARDINAL
ftr-394	882	3	1380	CARDINAL
ftr-394	882	4	fed	ORG
ftr-394	882	5	cir	ORG
ftr-394	883	1	2/12/07	CARDINAL
ftr-394	883	2	aff’g 70	CARDINAL
ftr-394	885	1	87	CARDINAL
ftr-394	885	2	2/28/06	CARDINAL
ftr-394	886	1	2000	DATE
ftr-394	886	2	2008	DATE
ftr-394	886	3	757	CARDINAL
ftr-394	886	4	third	ORDINAL
ftr-394	887	1	2001	DATE
ftr-394	888	1	third	ORDINAL
ftr-394	889	1	1.83-3(a)(2	CARDINAL
ftr-394	889	2	1.83	CARDINAL
ftr-394	889	3	2	CARDINAL
ftr-394	890	1	•	CARDINAL
ftr-394	890	2	mayer	PERSON
ftr-394	891	1	a. ninth	ORG
ftr-394	892	1	united states	GPE
ftr-394	892	2	469	CARDINAL
ftr-394	892	3	1249	CARDINAL
ftr-394	892	4	9th	ORDINAL
ftr-394	892	5	aff’g 359	CARDINAL
ftr-394	892	6	f. supp	PERSON
ftr-394	893	1	2d 1129	DATE
ftr-394	893	2	w.d.	GPE
ftr-394	895	1	third	ORDINAL
ftr-394	897	1	1.83-3(a)(2	CARDINAL
ftr-394	898	1	b. racine	PERSON
ftr-394	898	2	493	CARDINAL
ftr-394	898	3	777	CARDINAL
ftr-394	898	4	7th	ORDINAL
ftr-394	900	1	seventh	ORDINAL
ftr-394	901	1	t.c.	ORG
ftr-394	903	1	5	CARDINAL
ftr-394	905	1	kimberlin	PERSON
ftr-394	905	2	128	CARDINAL
ftr-394	905	3	163	CARDINAL
ftr-394	905	4	5/8/07	CARDINAL
ftr-394	906	1	foley	PERSON
ftr-394	906	2	83.3	CARDINAL
ftr-394	906	3	the year	DATE
ftr-394	906	4	that year	DATE
ftr-394	906	5	the year	DATE
ftr-394	907	1	3	CARDINAL
ftr-394	908	1	john milton’s	PERSON
ftr-394	909	1	758	CARDINAL
ftr-394	909	2	florida	GPE
ftr-394	909	3	8	CARDINAL
ftr-394	910	1	6	CARDINAL
ftr-394	912	1	2007-49	DATE
ftr-394	912	2	2007-31	DATE
ftr-394	913	1	237	CARDINAL
ftr-394	915	1	•	CARDINAL
ftr-394	915	2	1	CARDINAL
ftr-394	916	1	83	DATE
ftr-394	917	1	•	CARDINAL
ftr-394	917	2	2	CARDINAL
ftr-394	919	1	zero	CARDINAL
ftr-394	920	1	•	CARDINAL
ftr-394	920	2	3	CARDINAL
ftr-394	921	1	1001	DATE
ftr-394	922	1	7	CARDINAL
ftr-394	923	1	merlo v. commissioner	PERSON
ftr-394	923	2	492	CARDINAL
ftr-394	923	3	618	CARDINAL
ftr-394	923	4	5th	ORDINAL
ftr-394	924	1	7/17/07	CARDINAL
ftr-394	925	1	1,075,289	MONEY
ftr-394	925	2	only $9,225	MONEY
ftr-394	928	1	less than a year later	DATE
ftr-394	929	1	haines	PERSON
ftr-394	929	2	t.c.	GPE
ftr-394	930	1	2005	DATE
ftr-394	930	2	178	CARDINAL
ftr-394	930	3	83	DATE
ftr-394	931	1	haines	PERSON
ftr-394	931	2	126 t.c	QUANTITY
ftr-394	931	3	205	CARDINAL
ftr-394	931	4	4/25/06	CARDINAL
ftr-394	931	5	§§ 1211	ORG
ftr-394	931	6	1212	CARDINAL
ftr-394	932	1	2001	DATE
ftr-394	932	2	2000	DATE
ftr-394	932	3	the year	DATE
ftr-394	933	1	fifth	ORDINAL
ftr-394	934	1	first	ORDINAL
ftr-394	934	2	759	CARDINAL
ftr-394	935	1	second	ORDINAL
ftr-394	936	1	56(d)(2)(a	CARDINAL
ftr-394	936	2	172	CARDINAL
ftr-394	937	1	8	CARDINAL
ftr-394	938	1	the year	DATE
ftr-394	939	1	marcus	ORG
ftr-394	940	1	129 t.c	QUANTITY
ftr-394	940	2	24	CARDINAL
ftr-394	941	1	between 1998 and 2000	DATE
ftr-394	941	2	40,362	CARDINAL
ftr-394	942	1	2001	DATE
ftr-394	942	2	30,297	CARDINAL
ftr-394	942	3	127,920	MONEY
ftr-394	942	4	1,688,875	MONEY
ftr-394	943	1	4,472,288	MONEY
ftr-394	944	1	haines	PERSON
ftr-394	944	2	2000	DATE
ftr-394	945	1	56(d)(1)(b)(i	CARDINAL
ftr-394	945	2	2)(a	TIME
ftr-394	945	3	58	DATE
ftr-394	946	1	haines	PERSON
ftr-394	946	2	the year	DATE
ftr-394	946	3	the year	DATE
ftr-394	948	1	§§ 1211	ORG
ftr-394	948	2	1212	CARDINAL
ftr-394	948	3	172(d)(2	TIME
ftr-394	949	1	2007	DATE
ftr-394	950	1	760	CARDINAL
ftr-394	950	2	florida	GPE
ftr-394	950	3	8	CARDINAL
ftr-394	950	4	1	CARDINAL
ftr-394	950	5	tipra	PERSON
ftr-394	950	6	510	CARDINAL
ftr-394	950	7	1(g)(2)(a	CARDINAL
ftr-394	950	8	14 to 18	DATE
ftr-394	950	9	years beginning after 2005	DATE
ftr-394	951	1	a.	PERSON
ftr-394	952	1	2007	DATE
ftr-394	952	2	2008	DATE
ftr-394	953	1	2007	DATE
ftr-394	953	2	the age of 18	DATE
ftr-394	954	1	5/25/07	CARDINAL
ftr-394	954	2	at least one	CARDINAL
ftr-394	955	1	•	CARDINAL
ftr-394	955	2	1981	DATE
ftr-394	955	3	five years	DATE
ftr-394	956	1	1	CARDINAL
ftr-394	956	2	murphy	PERSON
ftr-394	958	1	murphy	PERSON
ftr-394	958	2	irs	ORG
ftr-394	958	3	460	CARDINAL
ftr-394	958	4	79	CARDINAL
ftr-394	958	5	d.c	GPE
ftr-394	959	1	8/22/06	CARDINAL
ftr-394	959	2	99	CARDINAL
ftr-394	959	3	2007	DATE
ftr-394	959	4	396	CARDINAL
ftr-394	959	5	12/22/06	CARDINAL
ftr-394	960	1	70,000	MONEY
ftr-394	960	2	the new york national air guard	ORG
ftr-394	960	3	2000	DATE
ftr-394	963	1	ginsburg	PERSON
ftr-394	963	2	1996	DATE
ftr-394	963	3	ginsburg	PERSON
ftr-394	963	4	v. united states	PERSON
ftr-394	963	5	519	CARDINAL
ftr-394	963	6	pre-1996	DATE
ftr-394	963	7	raytheon prod.	ORG
ftr-394	965	1	144	CARDINAL
ftr-394	965	2	110	CARDINAL
ftr-394	965	3	1st	ORDINAL
ftr-394	966	1	ginsburg	PERSON
ftr-394	966	2	2008	DATE
ftr-394	966	3	761	CARDINAL
ftr-394	967	1	•	CARDINAL
ftr-394	967	2	en banc	ORG
ftr-394	970	1	murphy	PERSON
ftr-394	977	1	two 1918	DATE
ftr-394	977	2	31	CARDINAL
ftr-394	978	1	304	CARDINAL
ftr-394	978	2	1918	DATE
ftr-394	978	3	the treasury department	ORG
ftr-394	978	4	2747	CARDINAL
ftr-394	978	5	20	CARDINAL
ftr-394	979	1	dec	DATE
ftr-394	981	1	457	CARDINAL
ftr-394	981	2	1918	DATE
ftr-394	982	1	1922	DATE
ftr-394	982	2	the bureau of internal revenue	ORG
ftr-394	984	1	132	CARDINAL
ftr-394	984	2	i-1 c.b. 92	ORG
ftr-394	986	1	•	CARDINAL
ftr-394	987	1	two	CARDINAL
ftr-394	988	1	first	ORDINAL
ftr-394	988	2	1918	DATE
ftr-394	988	3	the sixteenth amendment	DATE
ftr-394	988	4	five years earlier	DATE
ftr-394	989	1	second	ORDINAL
ftr-394	989	2	1921	DATE
ftr-394	989	3	1922	DATE
ftr-394	989	4	762	CARDINAL
ftr-394	989	5	florida	GPE
ftr-394	990	1	8	CARDINAL
ftr-394	990	2	957	CARDINAL
ftr-394	990	3	1	CARDINAL
ftr-394	990	4	1384	CARDINAL
ftr-394	990	5	2	CARDINAL
ftr-394	990	6	1920	DATE
ftr-394	991	1	1922	DATE
ftr-394	991	2	macomber	DATE
ftr-394	991	3	252	CARDINAL
ftr-394	991	4	u.s.	GPE
ftr-394	991	5	189	CARDINAL
ftr-394	991	6	1920	DATE
ftr-394	992	1	supreme court	ORG
ftr-394	993	1	irs	ORG
ftr-394	993	2	1996	DATE
ftr-394	994	1	•	CARDINAL
ftr-394	994	2	murphy	PERSON
ftr-394	994	3	the supreme court’s	ORG
ftr-394	994	4	1920	DATE
ftr-394	995	1	congress	ORG
ftr-394	995	2	1996	DATE
ftr-394	995	3	supreme court	ORG
ftr-394	995	4	macomber	DATE
ftr-394	996	1	murphy	PERSON
ftr-394	997	1	a. compensation	PERSON
ftr-394	999	1	murphy	PERSON
ftr-394	999	2	irs	ORG
ftr-394	999	3	493	CARDINAL
ftr-394	999	4	170	CARDINAL
ftr-394	999	5	d.c	GPE
ftr-394	1001	1	ginsburg	PERSON
ftr-394	1002	1	1	CARDINAL
ftr-394	1002	2	murphy	PERSON
ftr-394	1002	3	2	CARDINAL
ftr-394	1002	4	murphy	PERSON
ftr-394	1002	5	3	CARDINAL
ftr-394	1003	1	2	CARDINAL
ftr-394	1003	2	congress	ORG
ftr-394	1004	1	2006	DATE
ftr-394	1004	2	402	CARDINAL
ftr-394	1004	3	prior years	DATE
ftr-394	1004	4	the year	DATE
ftr-394	1005	1	2008	DATE
ftr-394	1005	2	763	CARDINAL
ftr-394	1005	3	1) 20 percent	PERCENT
ftr-394	1005	4	2	CARDINAL
ftr-394	1005	5	5,000	MONEY
ftr-394	1005	6	the year	DATE
ftr-394	1006	1	years	DATE
ftr-394	1006	2	the tax year	DATE
ftr-394	1007	1	150,000	MONEY
ftr-394	1008	1	years 2007-2012	DATE
ftr-394	1009	1	3	CARDINAL
ftr-394	1009	2	the vietnam war era	EVENT
ftr-394	1010	1	jenkins v. commissioner	PERSON
ftr-394	1010	2	483	CARDINAL
ftr-394	1010	3	90	CARDINAL
ftr-394	1010	4	2d	DATE
ftr-394	1011	1	second	ORDINAL
ftr-394	1011	2	first	ORDINAL
ftr-394	1011	3	ninth	ORDINAL
ftr-394	1012	1	5,000	MONEY
ftr-394	1013	1	4.	CARDINAL
ftr-394	1014	1	polone v. commissioner	PERSON
ftr-394	1014	2	505	CARDINAL
ftr-394	1014	3	966	CARDINAL
ftr-394	1014	4	9th	ORDINAL
ftr-394	1015	1	10/11/07	CARDINAL
ftr-394	1015	2	aff’g t.c.	PERSON
ftr-394	1016	1	2003339	DATE
ftr-394	1017	1	1996	DATE
ftr-394	1017	2	may 1996	DATE
ftr-394	1018	1	ninth	ORDINAL
ftr-394	1018	2	thomas	PERSON
ftr-394	1018	3	three	CARDINAL
ftr-394	1018	4	four	CARDINAL
ftr-394	1019	1	august 20, 1996	DATE
ftr-394	1019	2	13, 1995	DATE
ftr-394	1020	1	$4 million	MONEY
ftr-394	1020	2	may 1996	DATE
ftr-394	1020	3	four	CARDINAL
ftr-394	1020	4	$1 million	MONEY
ftr-394	1021	1	fifth	ORDINAL
ftr-394	1022	1	•	CARDINAL
ftr-394	1022	2	thomas	PERSON
ftr-394	1022	3	usi	ORG
ftr-394	1023	1	511	CARDINAL
ftr-394	1023	2	244	CARDINAL
ftr-394	1023	3	1994	DATE
ftr-394	1024	1	5	CARDINAL
ftr-394	1025	1	freedman v. commissioner	ORG
ftr-394	1025	2	764	CARDINAL
ftr-394	1025	3	florida	GPE
ftr-394	1026	1	8	CARDINAL
ftr-394	1027	1	2007-61	DATE
ftr-394	1027	2	3/19/07	CARDINAL
ftr-394	1029	1	texas	GPE
ftr-394	1030	1	100 percent	PERCENT
ftr-394	1031	1	6	CARDINAL
ftr-394	1032	1	t.c.	PERSON
ftr-394	1033	1	2007-79	DATE
ftr-394	1034	1	patrick o’malley	PERSON
ftr-394	1034	2	48.5 acre	QUANTITY
ftr-394	1034	3	anne arundel county	GPE
ftr-394	1034	4	maryland	GPE
ftr-394	1035	1	five years	DATE
ftr-394	1036	1	three	CARDINAL
ftr-394	1036	2	one	CARDINAL
ftr-394	1037	1	two	CARDINAL
ftr-394	1037	2	kevin	PERSON
ftr-394	1037	3	edward.	PERSON
ftr-394	1038	1	kevin	PERSON
ftr-394	1038	2	254,400	MONEY
ftr-394	1038	3	second	ORDINAL
ftr-394	1038	4	47,000	MONEY
ftr-394	1040	1	54,400	MONEY
ftr-394	1040	2	kevin	PERSON
ftr-394	1041	1	47,000	MONEY
ftr-394	1041	2	second	ORDINAL
ftr-394	1044	1	54,400	MONEY
ftr-394	1044	2	kevin	PERSON
ftr-394	1044	3	kevin	PERSON
ftr-394	1045	1	kevin	PERSON
ftr-394	1046	1	•	CARDINAL
ftr-394	1046	2	second	ORDINAL
ftr-394	1046	3	second	ORDINAL
ftr-394	1046	4	edward	PERSON
ftr-394	1047	1	180,000	MONEY
ftr-394	1050	1	edward	PERSON
ftr-394	1050	2	the end of five years	DATE
ftr-394	1052	1	2008	DATE
ftr-394	1052	2	765 7	DATE
ftr-394	1054	1	wallace v. commissioner	PERSON
ftr-394	1054	2	128	CARDINAL
ftr-394	1054	3	132	CARDINAL
ftr-394	1054	4	4/16/07	CARDINAL
ftr-394	1055	1	16,393	MONEY
ftr-394	1055	2	the department of veterans affairs	ORG
ftr-394	1056	1	38	CARDINAL
ftr-394	1059	1	140(a)(3	CARDINAL
ftr-394	1061	1	a.	PERSON
ftr-394	1061	2	irs	ORG
ftr-394	1063	1	200769	DATE
ftr-394	1063	2	2007-49	DATE
ftr-394	1063	3	1083	CARDINAL
ftr-394	1064	1	the u.s. department of veterans affairs	ORG
ftr-394	1064	2	38	CARDINAL
ftr-394	1065	1	1718	CARDINAL
ftr-394	1065	2	38	CARDINAL
ftr-394	1066	1	5301(a)(1	CARDINAL
ftr-394	1067	1	8	CARDINAL
ftr-394	1068	1	hahn v. commissioner	PERSON
ftr-394	1068	2	t.c.	PERSON
ftr-394	1069	1	200775	DATE
ftr-394	1069	2	4/2/07	CARDINAL
ftr-394	1070	1	the kirby lumber co.	ORG
ftr-394	1074	1	9	CARDINAL
ftr-394	1076	1	2007-13, 2007-11	DATE
ftr-394	1077	1	684	CARDINAL
ftr-394	1077	2	3/12/07	CARDINAL
ftr-394	1079	1	85	CARDINAL
ftr-394	1079	2	1985-1	DATE
ftr-394	1079	3	184	CARDINAL
ftr-394	1079	4	irs	ORG
ftr-394	1079	5	two	CARDINAL
ftr-394	1079	6	766	CARDINAL
ftr-394	1079	7	florida	GPE
ftr-394	1080	1	8	CARDINAL
ftr-394	1082	1	10	CARDINAL
ftr-394	1083	1	antarctica	LOC
ftr-394	1085	1	kunze v. commissioner	PERSON
ftr-394	1085	2	t.c.	PERSON
ftr-394	1086	1	2007-179	DATE
ftr-394	1087	1	150	CARDINAL
ftr-394	1087	2	antarctica	LOC
ftr-394	1088	1	antarctica	LOC
ftr-394	1088	2	arnett v. commissioner	PERSON
ftr-394	1088	3	126	CARDINAL
ftr-394	1088	4	2006	DATE
ftr-394	1088	5	473	CARDINAL
ftr-394	1088	6	790	CARDINAL
ftr-394	1088	7	7th	ORDINAL
ftr-394	1088	8	2007	DATE
ftr-394	1089	1	11	CARDINAL
ftr-394	1091	1	gibson v. commissioner	PERSON
ftr-394	1091	2	t.c.	PERSON
ftr-394	1092	1	2007	DATE
ftr-394	1092	2	224	CARDINAL
ftr-394	1092	3	8/13/07	CARDINAL
ftr-394	1094	1	vasquez	PERSON
ftr-394	1095	1	12	CARDINAL
ftr-394	1096	1	texas	GPE
ftr-394	1096	2	alabama.4 benavides v. united states	ORG
ftr-394	1096	3	497	CARDINAL
ftr-394	1096	4	526	CARDINAL
ftr-394	1096	5	5th	ORDINAL
ftr-394	1097	1	8/17/07	CARDINAL
ftr-394	1098	1	texas	GPE
ftr-394	1098	2	texas	GPE
ftr-394	1099	1	13	CARDINAL
ftr-394	1101	1	t.c.	PERSON
ftr-394	1102	1	2007-217	DATE
ftr-394	1103	1	86	CARDINAL
ftr-394	1104	1	age 4	DATE
ftr-394	1105	1	alabama	GPE
ftr-394	1106	1	ala	PERSON
ftr-394	1106	2	§	ORG
ftr-394	1106	3	65	CARDINAL
ftr-394	1106	4	6-11-20	TIME
ftr-394	1107	1	1833	DATE
ftr-394	1107	2	a century later	DATE
ftr-394	1108	1	2008	DATE
ftr-394	1109	1	767	CARDINAL
ftr-394	1110	1	14	CARDINAL
ftr-394	1111	1	congress	ORG
ftr-394	1112	1	2007	DATE
ftr-394	1112	2	1/1/07	CARDINAL
ftr-394	1112	3	1/1/10	DATE
ftr-394	1114	1	qpri	ORG
ftr-394	1114	2	2,000,000	MONEY
ftr-394	1114	3	1,000,000	MONEY
ftr-394	1115	1	1	CARDINAL
ftr-394	1115	2	2	CARDINAL
ftr-394	1116	1	1	CARDINAL
ftr-394	1116	2	2	CARDINAL
ftr-394	1120	1	1	CARDINAL
ftr-394	1122	1	chaplin v. commissioner	PERSON
ftr-394	1122	2	t.c.	PERSON
ftr-394	1123	1	2007-58	DATE
ftr-394	1123	2	3/12/07	CARDINAL
ftr-394	1124	1	haines	PERSON
ftr-394	1127	1	2	CARDINAL
ftr-394	1129	1	contreras v. commissioner	PERSON
ftr-394	1129	2	t.c.	PERSON
ftr-394	1130	1	2007-63	DATE
ftr-394	1130	2	3/19/07	CARDINAL
ftr-394	1132	1	768	CARDINAL
ftr-394	1133	1	florida	GPE
ftr-394	1134	1	8	CARDINAL
ftr-394	1137	1	3.	CARDINAL
ftr-394	1137	2	irs	ORG
ftr-394	1138	1	karason	PERSON
ftr-394	1139	1	t.c.	PERSON
ftr-394	1140	1	2007	DATE
ftr-394	1140	2	103	CARDINAL
ftr-394	1140	3	4/26/07	CARDINAL
ftr-394	1141	1	irs	ORG
ftr-394	1141	2	san francisco	GPE
ftr-394	1142	1	179	CARDINAL
ftr-394	1143	1	reg	CARDINAL
ftr-394	1144	1	179	CARDINAL
ftr-394	1146	1	irs	ORG
ftr-394	1146	2	the 20 percent	PERCENT
ftr-394	1147	1	4	CARDINAL
ftr-394	1148	1	irs	ORG
ftr-394	1149	1	2007-47, 2007-24	DATE
ftr-394	1150	1	1393	CARDINAL
ftr-394	1150	2	6/11/07	CARDINAL
ftr-394	1152	1	1.262-1(b)(5	CARDINAL
ftr-394	1152	2	217	CARDINAL
ftr-394	1153	1	treasury	ORG
ftr-394	1154	1	treasury	ORG
ftr-394	1155	1	1.262-1(b)(5	CARDINAL
ftr-394	1155	2	162	CARDINAL
ftr-394	1157	1	1.262-1(b)(5	CARDINAL
ftr-394	1157	2	1	CARDINAL
ftr-394	1157	3	2	CARDINAL
ftr-394	1157	4	2008	DATE
ftr-394	1157	5	769	CARDINAL
ftr-394	1157	6	3	CARDINAL
ftr-394	1159	1	1.132-5(a	CARDINAL
ftr-394	1159	2	162	CARDINAL
ftr-394	1159	3	167	CARDINAL
ftr-394	1160	1	5	CARDINAL
ftr-394	1161	1	stockwell v. commissioner	PERSON
ftr-394	1161	2	t.c.	PERSON
ftr-394	1162	1	2007-149	DATE
ftr-394	1162	2	6/13/07	CARDINAL
ftr-394	1163	1	northwest airlines	ORG
ftr-394	1163	2	minneapolis	GPE
ftr-394	1165	1	milwaukee	GPE
ftr-394	1165	2	detroit	GPE
ftr-394	1168	1	•	CARDINAL
ftr-394	1168	2	wasik v. commissioner	PERSON
ftr-394	1168	3	t.c.	PERSON
ftr-394	1169	1	2007	DATE
ftr-394	1169	2	148	CARDINAL
ftr-394	1169	3	6/13/07	CARDINAL
ftr-394	1169	4	bogue v. commissioner	PERSON
ftr-394	1169	5	t.c.	PERSON
ftr-394	1170	1	2007-150	DATE
ftr-394	1170	2	6/14/07	CARDINAL
ftr-394	1170	3	t.c.	PERSON
ftr-394	1171	1	2007-151	DATE
ftr-394	1171	2	6/14/07	CARDINAL
ftr-394	1171	3	wilbert v. commissioner	PERSON
ftr-394	1171	4	t.c.	PERSON
ftr-394	1172	1	2007-152	CARDINAL
ftr-394	1172	2	6/14/07	CARDINAL
ftr-394	1172	3	riley v. commissioner	PERSON
ftr-394	1172	4	t.c.	PERSON
ftr-394	1173	1	2007-153	DATE
ftr-394	1173	2	6/14/07	CARDINAL
ftr-394	1174	1	6	CARDINAL
ftr-394	1175	1	colvin v. commissioner	PERSON
ftr-394	1175	2	t.c.	PERSON
ftr-394	1176	1	2007-157	DATE
ftr-394	1176	2	6/19/07	CARDINAL
ftr-394	1180	1	7	CARDINAL
ftr-394	1181	1	cameron v. commissioner	PERSON
ftr-394	1181	2	t.c.	PERSON
ftr-394	1182	1	2007-260	CARDINAL
ftr-394	1182	2	8/30/07	CARDINAL
ftr-394	1183	1	irs	ORG
ftr-394	1183	2	162	CARDINAL
ftr-394	1183	3	212	CARDINAL
ftr-394	1184	1	2002	DATE
ftr-394	1184	2	46	CARDINAL
ftr-394	1184	3	14	CARDINAL
ftr-394	1185	1	2003	DATE
ftr-394	1185	2	109	CARDINAL
ftr-394	1185	3	103	CARDINAL
ftr-394	1186	1	the years	DATE
ftr-394	1186	2	5 days	DATE
ftr-394	1187	1	770	CARDINAL
ftr-394	1187	2	florida	GPE
ftr-394	1187	3	8	CARDINAL
ftr-394	1187	4	the years	DATE
ftr-394	1187	5	more than 10 days	DATE
ftr-394	1187	6	a given month	DATE
ftr-394	1188	1	2003	DATE
ftr-394	1188	2	that year	DATE
ftr-394	1189	1	d.	NORP
ftr-394	1189	2	280a	ORG
ftr-394	1189	3	1	CARDINAL
ftr-394	1191	1	t.c.	PERSON
ftr-394	1192	1	2007	DATE
ftr-394	1192	2	4/17/07	CARDINAL
ftr-394	1193	1	florida	GPE
ftr-394	1200	1	2	CARDINAL
ftr-394	1201	1	rozzano v. commissioner	ORG
ftr-394	1201	2	t.c.	PERSON
ftr-394	1202	1	2007	DATE
ftr-394	1202	2	177 5	CARDINAL
ftr-394	1203	1	marty	PERSON
ftr-394	1205	1	2008	DATE
ftr-394	1205	2	771	CARDINAL
ftr-394	1206	1	chicago	GPE
ftr-394	1207	1	ohio	GPE
ftr-394	1208	1	27	CARDINAL
ftr-394	1211	1	1999	DATE
ftr-394	1212	1	2001	DATE
ftr-394	1212	2	2003	DATE
ftr-394	1213	1	1999	DATE
ftr-394	1215	1	3	CARDINAL
ftr-394	1216	1	smith v. commissioner	ORG
ftr-394	1216	2	t.c.	PERSON
ftr-394	1217	1	2007-154	DATE
ftr-394	1217	2	6/14/07	CARDINAL
ftr-394	1220	1	approximately $160,000	MONEY
ftr-394	1220	2	four year	DATE
ftr-394	1223	1	irs	ORG
ftr-394	1225	1	e. deductions	PERSON
ftr-394	1225	2	1	CARDINAL
ftr-394	1226	1	67	CARDINAL
ftr-394	1227	1	124	CARDINAL
ftr-394	1227	2	304	CARDINAL
ftr-394	1227	3	6/27/05	CARDINAL
ftr-394	1227	4	18	CARDINAL
ftr-394	1227	5	aff’d	ORG
ftr-394	1227	6	467	CARDINAL
ftr-394	1227	7	149	CARDINAL
ftr-394	1227	8	2d	DATE
ftr-394	1228	1	2	CARDINAL
ftr-394	1228	2	knight v. commissioner	ORG
ftr-394	1228	3	128	CARDINAL
ftr-394	1228	4	s. ct	PERSON
ftr-394	1229	1	782	CARDINAL
ftr-394	1229	2	1/16/08	CARDINAL
ftr-394	1230	1	772	CARDINAL
ftr-394	1230	2	florida	GPE
ftr-394	1230	3	8	CARDINAL
ftr-394	1230	4	si a. no	PERSON
ftr-394	1231	1	wherry	PERSON
ftr-394	1231	2	campbell soup company	ORG
ftr-394	1231	3	the 1960s	DATE
ftr-394	1231	4	2 percent	PERCENT
ftr-394	1233	1	the tax court	ORG
ftr-394	1233	2	the 2 percent	PERCENT
ftr-394	1233	3	two	CARDINAL
ftr-394	1233	4	1	CARDINAL
ftr-394	1233	5	2	CARDINAL
ftr-394	1234	1	•	CARDINAL
ftr-394	1234	2	2 percent	PERCENT
ftr-394	1235	1	o’neill trust	ORG
ftr-394	1235	2	98	CARDINAL
ftr-394	1235	3	227	CARDINAL
ftr-394	1235	4	1992	DATE
ftr-394	1236	1	sixth	ORDINAL
ftr-394	1236	2	2 percent	PERCENT
ftr-394	1237	1	994 f.2d 302	QUANTITY
ftr-394	1237	2	6th	ORDINAL
ftr-394	1237	3	1993	DATE
ftr-394	1238	1	sixth	ORDINAL
ftr-394	1238	2	irs	ORG
ftr-394	1238	3	nonacq	GPE
ftr-394	1238	4	1994-2	DATE
ftr-394	1238	5	1	CARDINAL
ftr-394	1238	6	mellon bank	ORG
ftr-394	1238	7	n.a.	GPE
ftr-394	1238	8	v. united states	GPE
ftr-394	1238	9	265	CARDINAL
ftr-394	1238	10	1275	CARDINAL
ftr-394	1238	11	fed	ORG
ftr-394	1238	12	cir. 2001	ORG
ftr-394	1238	13	fourth	ORDINAL
ftr-394	1238	14	scott v. united states	ORG
ftr-394	1238	15	328	CARDINAL
ftr-394	1238	16	132	CARDINAL
ftr-394	1238	17	4th	ORDINAL
ftr-394	1238	18	2003	DATE
ftr-394	1239	1	fourth	ORDINAL
ftr-394	1240	1	second	ORDINAL
ftr-394	1241	1	•	CARDINAL
ftr-394	1241	2	sixth	ORDINAL
ftr-394	1243	1	2008	DATE
ftr-394	1243	2	773	CARDINAL
ftr-394	1244	1	994 f.2d	QUANTITY
ftr-394	1244	2	304	CARDINAL
ftr-394	1245	1	second	ORDINAL
ftr-394	1245	2	third	ORDINAL
ftr-394	1246	1	467	CARDINAL
ftr-394	1246	2	149	CARDINAL
ftr-394	1246	3	2d	DATE
ftr-394	1247	1	2	CARDINAL
ftr-394	1248	1	sotomayor	PERSON
ftr-394	1249	1	the supreme court	ORG
ftr-394	1250	1	reg-128224-06	DATE
ftr-394	1250	2	section 67	LAW
ftr-394	1250	3	72	CARDINAL
ftr-394	1250	4	41243	DATE
ftr-394	1250	5	7/27/07	CARDINAL
ftr-394	1253	1	1.674	CARDINAL
ftr-394	1253	2	2 percent	PERCENT
ftr-394	1256	1	1.67-4(b	CARDINAL
ftr-394	1257	1	2 percent	PERCENT
ftr-394	1260	1	1.67-4(c	CARDINAL
ftr-394	1261	1	two	CARDINAL
ftr-394	1262	1	2 percent	PERCENT
ftr-394	1264	1	•	CARDINAL
ftr-394	1264	2	national cable & telecommunications	ORG
ftr-394	1264	3	545	CARDINAL
ftr-394	1264	4	967 (2005	DATE
ftr-394	1266	1	chevron u.s.a. inc.	ORG
ftr-394	1267	1	council, inc.	ORG
ftr-394	1267	2	467	CARDINAL
ftr-394	1267	3	837	CARDINAL
ftr-394	1267	4	1984	DATE
ftr-394	1268	1	d. the supreme court	ORG
ftr-394	1268	2	second	ORDINAL
ftr-394	1268	3	sixth	ORDINAL
ftr-394	1268	4	fourth	ORDINAL
ftr-394	1269	1	the supreme court	ORG
ftr-394	1269	2	knight v. commissioner	ORG
ftr-394	1269	3	128	CARDINAL
ftr-394	1269	4	s. ct	PERSON
ftr-394	1270	1	782	CARDINAL
ftr-394	1270	2	1/16/08	CARDINAL
ftr-394	1270	3	9	CARDINAL
ftr-394	1271	1	second	ORDINAL
ftr-394	1271	2	justice roberts	PERSON
ftr-394	1271	3	second	ORDINAL
ftr-394	1271	4	774	CARDINAL
ftr-394	1271	5	florida	GPE
ftr-394	1272	1	8	CARDINAL
ftr-394	1272	2	mellon bank	ORG
ftr-394	1272	3	scott	ORG
ftr-394	1273	1	e. meanwhile	PERSON
ftr-394	1274	1	2008-32, 2008-11	DATE
ftr-394	1275	1	593	CARDINAL
ftr-394	1275	2	2/27/08	CARDINAL
ftr-394	1276	1	2 percent	PERCENT
ftr-394	1276	2	years	DATE
ftr-394	1277	1	2 percent	PERCENT
ftr-394	1278	1	2	CARDINAL
ftr-394	1278	2	2006-86	DATE
ftr-394	1278	3	2006	DATE
ftr-394	1278	4	41	CARDINAL
ftr-394	1279	1	9/20/06	CARDINAL
ftr-394	1280	1	152(c)(4	CARDINAL
ftr-394	1280	2	2004	DATE
ftr-394	1280	3	two	CARDINAL
ftr-394	1281	1	1	CARDINAL
ftr-394	1281	2	2	CARDINAL
ftr-394	1281	3	3	CARDINAL
ftr-394	1281	4	24	CARDINAL
ftr-394	1281	5	4	CARDINAL
ftr-394	1281	6	32	CARDINAL
ftr-394	1281	7	5	CARDINAL
ftr-394	1281	8	129	CARDINAL
ftr-394	1281	9	6	CARDINAL
ftr-394	1281	10	151	CARDINAL
ftr-394	1282	1	3	CARDINAL
ftr-394	1282	2	2006	DATE
ftr-394	1282	3	222 to 2006	DATE
ftr-394	1282	4	2007	DATE
ftr-394	1283	1	4	CARDINAL
ftr-394	1283	2	2006	DATE
ftr-394	1283	3	102	CARDINAL
ftr-394	1283	4	2006	DATE
ftr-394	1283	5	2007	DATE
ftr-394	1284	1	5	CARDINAL
ftr-394	1284	2	2006	DATE
ftr-394	1284	3	302	CARDINAL
ftr-394	1284	4	one	CARDINAL
ftr-394	1285	1	6	CARDINAL
ftr-394	1285	2	2006	DATE
ftr-394	1285	3	302	CARDINAL
ftr-394	1285	4	4980g(d	CARDINAL
ftr-394	1286	1	7	CARDINAL
ftr-394	1286	2	2006	DATE
ftr-394	1286	3	303	CARDINAL
ftr-394	1286	4	annual	DATE
ftr-394	1286	5	hsa	ORG
ftr-394	1286	6	monthly	DATE
ftr-394	1286	7	2,250	MONEY
ftr-394	1286	8	2008	DATE
ftr-394	1286	9	775	CARDINAL
ftr-394	1286	10	4,500	MONEY
ftr-394	1287	1	2007	DATE
ftr-394	1287	2	2,850	MONEY
ftr-394	1287	3	5,650	MONEY
ftr-394	1288	1	proc	PERSON
ftr-394	1289	1	200653	DATE
ftr-394	1289	2	2006	DATE
ftr-394	1289	3	48	CARDINAL
ftr-394	1290	1	996	CARDINAL
ftr-394	1290	2	3.24	CARDINAL
ftr-394	1290	3	8	CARDINAL
ftr-394	1291	1	2006	DATE
ftr-394	1291	2	307	CARDINAL
ftr-394	1291	3	hsa	ORG
ftr-394	1292	1	hsa	ORG
ftr-394	1293	1	9	CARDINAL
ftr-394	1293	2	congress	ORG
ftr-394	1294	1	2006	DATE
ftr-394	1295	1	10 percent	PERCENT
ftr-394	1295	2	1,000	MONEY
ftr-394	1295	3	100,000	MONEY
ftr-394	1296	1	110,000	MONEY
ftr-394	1297	1	12/31/06	CARDINAL
ftr-394	1297	2	1/1/08	DATE
ftr-394	1297	3	12/31/06	CARDINAL
ftr-394	1297	4	a.	PERSON
ftr-394	1297	5	congress	ORG
ftr-394	1298	1	2007	DATE
ftr-394	1298	2	12/31/07	CARDINAL
ftr-394	1298	3	12/31/10	CARDINAL
ftr-394	1298	4	10	CARDINAL
ftr-394	1300	1	rowe v. commissioner	ORG
ftr-394	1300	2	128	CARDINAL
ftr-394	1300	3	13	CARDINAL
ftr-394	1300	4	2/22/07	CARDINAL
ftr-394	1300	5	5	CARDINAL
ftr-394	1300	6	two	CARDINAL
ftr-394	1300	7	2002	DATE
ftr-394	1300	8	june 5	DATE
ftr-394	1300	9	july 2	DATE
ftr-394	1301	1	the year	DATE
ftr-394	1302	1	2003	DATE
ftr-394	1303	1	1	CARDINAL
ftr-394	1304	1	1.2-2(c)(1	CARDINAL
ftr-394	1304	2	2	CARDINAL
ftr-394	1305	1	28	CARDINAL
ftr-394	1305	2	826	CARDINAL
ftr-394	1305	3	1957	DATE
ftr-394	1305	4	acq.	GPE
ftr-394	1305	5	66-28	CARDINAL
ftr-394	1305	6	6	CARDINAL
ftr-394	1305	7	five	CARDINAL
ftr-394	1305	8	kroupa	PERSON
ftr-394	1305	9	five	CARDINAL
ftr-394	1305	10	six	CARDINAL
ftr-394	1305	11	halpern	PERSON
ftr-394	1306	1	776	CARDINAL
ftr-394	1306	2	florida	GPE
ftr-394	1306	3	8	CARDINAL
ftr-394	1307	1	•	CARDINAL
ftr-394	1307	2	halpern	PERSON
ftr-394	1308	1	66-28	CARDINAL
ftr-394	1309	1	1.2-2(c)(1	CARDINAL
ftr-394	1310	1	11	CARDINAL
ftr-394	1312	1	v. united states	GPE
ftr-394	1312	2	99	CARDINAL
ftr-394	1312	3	2007-1577	DATE
ftr-394	1312	4	n.d.	GPE
ftr-394	1312	5	3/7/07	CARDINAL
ftr-394	1313	1	monthly	DATE
ftr-394	1314	1	monthly	DATE
ftr-394	1317	1	a.	PERSON
ftr-394	1318	1	v. united states	GPE
ftr-394	1318	2	496	CARDINAL
ftr-394	1319	1	2d 954	DATE
ftr-394	1319	2	n.d.	GPE
ftr-394	1320	1	7/20/07	CARDINAL
ftr-394	1322	1	41 percent	PERCENT
ftr-394	1322	2	723,800	MONEY
ftr-394	1322	3	the 18 percent	PERCENT
ftr-394	1324	1	first	ORDINAL
ftr-394	1324	2	only $275,000	MONEY
ftr-394	1325	1	over $275,000	MONEY
ftr-394	1326	1	41 percent	PERCENT
ftr-394	1326	2	275,000	MONEY
ftr-394	1326	3	112,750	MONEY
ftr-394	1326	4	136,798	MONEY
ftr-394	1327	1	second	ORDINAL
ftr-394	1328	1	monthly	DATE
ftr-394	1329	1	2 percent	PERCENT
ftr-394	1329	2	777	CARDINAL
ftr-394	1330	1	12	CARDINAL
ftr-394	1332	1	t.d	PERSON
ftr-394	1332	2	9354	DATE
ftr-394	1332	3	72	CARDINAL
ftr-394	1332	4	8/14/07	CARDINAL
ftr-394	1333	1	treasury	ORG
ftr-394	1334	1	1.21-1	CARDINAL
ftr-394	1334	2	1.21	CARDINAL
ftr-394	1334	3	21	CARDINAL
ftr-394	1334	4	1984	DATE
ftr-394	1334	5	1984	DATE
ftr-394	1335	1	• reg	MONEY
ftr-394	1336	1	1.21-1(a)(1	CARDINAL
ftr-394	1336	2	2004	DATE
ftr-394	1337	1	years	DATE
ftr-394	1337	2	december 31, 2004	DATE
ftr-394	1337	3	1	CARDINAL
ftr-394	1337	4	age 13	DATE
ftr-394	1337	5	2	CARDINAL
ftr-394	1337	6	152	CARDINAL
ftr-394	1337	7	more than one-half	CARDINAL
ftr-394	1337	8	3	CARDINAL
ftr-394	1337	9	more than one-half	CARDINAL
ftr-394	1338	1	•	CARDINAL
ftr-394	1340	1	1.21-1(a)(4	CARDINAL
ftr-394	1341	1	daily	DATE
ftr-394	1342	1	1.21-1(b)(3	CARDINAL
ftr-394	1342	2	13	CARDINAL
ftr-394	1343	1	daily	DATE
ftr-394	1345	1	1.21-1(c)(2	CARDINAL
ftr-394	1346	1	no more than two	CARDINAL
ftr-394	1346	2	weeks	DATE
ftr-394	1348	1	1.21-1(c)(2)(ii	CARDINAL
ftr-394	1349	1	a day	DATE
ftr-394	1349	2	the month	DATE
ftr-394	1349	3	no more than two consecutive weeks	CARDINAL
ftr-394	1351	1	1.21-1(c)(3	CARDINAL
ftr-394	1351	2	4	CARDINAL
ftr-394	1352	1	•	CARDINAL
ftr-394	1354	1	778	CARDINAL
ftr-394	1354	2	florida	GPE
ftr-394	1355	1	8	CARDINAL
ftr-394	1358	1	1.211(d)(5	CARDINAL
ftr-394	1359	1	•	CARDINAL
ftr-394	1361	1	summer	DATE
ftr-394	1363	1	1.21-1(d)(7	CARDINAL
ftr-394	1366	1	1.21-1(d)(6	CARDINAL
ftr-394	1367	1	overnight	TIME
ftr-394	1367	2	night	TIME
ftr-394	1368	1	•	CARDINAL
ftr-394	1370	1	1.21-1(d)(2	CARDINAL
ftr-394	1370	2	12	CARDINAL
ftr-394	1370	3	2. •	CARDINAL
ftr-394	1372	1	1.21-1(d)(1	CARDINAL
ftr-394	1372	2	3	CARDINAL
ftr-394	1372	3	12	CARDINAL
ftr-394	1372	4	3. •	CARDINAL
ftr-394	1374	1	1.21-1(d)(10	CARDINAL
ftr-394	1374	2	11	CARDINAL
ftr-394	1375	1	•	CARDINAL
ftr-394	1375	2	years ending after	DATE
ftr-394	1375	3	8/14/07	CARDINAL
ftr-394	1376	1	13	CARDINAL
ftr-394	1377	1	one year	DATE
ftr-394	1378	1	2007	DATE
ftr-394	1379	1	2007	DATE
ftr-394	1379	2	44,350	MONEY
ftr-394	1379	3	66,250	MONEY
ftr-394	1379	4	33,125	MONEY
ftr-394	1380	1	2007	DATE
ftr-394	1381	1	14	CARDINAL
ftr-394	1384	1	2007-72	DATE
ftr-394	1384	2	2007-50	DATE
ftr-394	1385	1	1154	CARDINAL
ftr-394	1386	1	2008	DATE
ftr-394	1386	2	779	CARDINAL
ftr-394	1386	3	irs	ORG
ftr-394	1386	4	213	CARDINAL
ftr-394	1386	5	1	CARDINAL
ftr-394	1386	6	2	CARDINAL
ftr-394	1386	7	3	CARDINAL
ftr-394	1387	1	1	CARDINAL
ftr-394	1388	1	reg-149856-03	DATE
ftr-394	1388	2	72	CARDINAL
ftr-394	1388	3	5/2/07	CARDINAL
ftr-394	1391	1	1.152-4	CARDINAL
ftr-394	1391	2	2005	DATE
ftr-394	1391	3	goza	PERSON
ftr-394	1391	4	over one-half	CARDINAL
ftr-394	1391	5	one	CARDINAL
ftr-394	1391	6	the calendar year	DATE
ftr-394	1391	7	pre-1985	DATE
ftr-394	1391	8	at least $600	MONEY
ftr-394	1391	9	the year	DATE
ftr-394	1392	1	•	CARDINAL
ftr-394	1392	2	1	CARDINAL
ftr-394	1392	3	nights	TIME
ftr-394	1392	4	the taxable year	DATE
ftr-394	1393	1	the night	TIME
ftr-394	1394	1	a night	TIME
ftr-394	1395	1	2	CARDINAL
ftr-394	1397	1	1.152-4	CARDINAL
ftr-394	1398	1	3	CARDINAL
ftr-394	1398	2	the years	DATE
ftr-394	1399	1	the first calendar year after the year	DATE
ftr-394	1400	1	4	CARDINAL
ftr-394	1400	2	121 t.c	QUANTITY
ftr-394	1400	3	245	CARDINAL
ftr-394	1400	4	2003	DATE
ftr-394	1401	1	florida	GPE
ftr-394	1402	1	8	CARDINAL
ftr-394	1402	2	si a.	PERSON
ftr-394	1403	1	chamberlain v. commissioner	PERSON
ftr-394	1403	2	t.c.	PERSON
ftr-394	1404	1	2007	DATE
ftr-394	1404	2	178	CARDINAL
ftr-394	1405	1	2003	DATE
ftr-394	1406	1	the year	DATE
ftr-394	1407	1	2	CARDINAL
ftr-394	1408	1	webb v. commissioner	PERSON
ftr-394	1408	2	t.c. summ	PERSON
ftr-394	1410	1	2007-91	DATE
ftr-394	1412	1	1984	DATE
ftr-394	1412	2	1984	DATE
ftr-394	1413	1	pre-1984	DATE
ftr-394	1414	1	1.71-1(b)(2)(i	CARDINAL
ftr-394	1414	2	1984	DATE
ftr-394	1416	1	1.711t(a	CARDINAL
ftr-394	1416	2	1984	DATE
ftr-394	1418	1	3	CARDINAL
ftr-394	1419	1	sarchett v. commissioner	PERSON
ftr-394	1420	1	t.c.	PERSON
ftr-394	1421	1	2007-180	DATE
ftr-394	1423	1	cohen	PERSON
ftr-394	1425	1	4.	CARDINAL
ftr-394	1425	2	1984	DATE
ftr-394	1427	1	v. dunkin	PERSON
ftr-394	1427	2	500	CARDINAL
ftr-394	1427	3	1065	CARDINAL
ftr-394	1427	4	9th	ORDINAL
ftr-394	1427	5	2008	DATE
ftr-394	1427	6	781 8/31/07	CARDINAL
ftr-394	1427	7	124	CARDINAL
ftr-394	1427	8	180	CARDINAL
ftr-394	1427	9	3/31/05	CARDINAL
ftr-394	1428	1	one-half	CARDINAL
ftr-394	1430	1	poe	PERSON
ftr-394	1430	2	lucas v. earl	PERSON
ftr-394	1431	1	ninth	ORDINAL
ftr-394	1431	2	poe	PERSON
ftr-394	1431	3	seaborn	PERSON
ftr-394	1433	1	california	GPE
ftr-394	1433	2	lucas v. earl	PERSON
ftr-394	1438	1	71	CARDINAL
ftr-394	1438	2	•	CARDINAL
ftr-394	1439	1	5	CARDINAL
ftr-394	1440	1	129 t.c	QUANTITY
ftr-394	1440	2	92 (10/10/07	CARDINAL
ftr-394	1441	1	25 percent	PERCENT
ftr-394	1441	2	10	CARDINAL
ftr-394	1442	1	1408	CARDINAL
ftr-394	1443	1	5,313	MONEY
ftr-394	1443	2	the end of 2002	DATE
ftr-394	1444	1	irs	ORG
ftr-394	1445	1	foley	PERSON
ftr-394	1445	2	1	CARDINAL
ftr-394	1445	3	2	CARDINAL
ftr-394	1446	1	foley	PERSON
ftr-394	1446	2	irs	ORG
ftr-394	1447	1	782	CARDINAL
ftr-394	1447	2	florida	GPE
ftr-394	1448	1	8	CARDINAL
ftr-394	1449	1	6.	CARDINAL
ftr-394	1449	2	t.c.	PERSON
ftr-394	1450	1	2007333	CARDINAL
ftr-394	1450	2	11/6/07	CARDINAL
ftr-394	1453	1	hawkins	PERSON
ftr-394	1453	2	86	CARDINAL
ftr-394	1453	3	982	CARDINAL
ftr-394	1453	4	10th	ORDINAL
ftr-394	1453	5	1996	DATE
ftr-394	1454	1	karem	PERSON
ftr-394	1454	2	100 t.c	QUANTITY
ftr-394	1454	3	521	CARDINAL
ftr-394	1454	4	1993	DATE
ftr-394	1456	1	1	CARDINAL
ftr-394	1459	1	thompson v. commissioner	ORG
ftr-394	1459	2	t.c.	PERSON
ftr-394	1460	1	2007	DATE
ftr-394	1460	2	174	CARDINAL
ftr-394	1461	1	haines	PERSON
ftr-394	1461	2	aeronautical	ORG
ftr-394	1464	1	1.1625(b)(3)(ii	CARDINAL
ftr-394	1464	2	2	CARDINAL
ftr-394	1466	1	vi	PERSON
ftr-394	1466	2	2007	DATE
ftr-394	1467	1	1	CARDINAL
ftr-394	1467	2	0.22 percent	PERCENT
ftr-394	1468	1	conopco, inc.	ORG
ftr-394	1469	1	2008	DATE
ftr-394	1470	1	783	CARDINAL
ftr-394	1470	2	100	CARDINAL
ftr-394	1470	3	2007-5296	DATE
ftr-394	1470	4	7/18/07	CARDINAL
ftr-394	1471	1	esop trust	ORG
ftr-394	1473	1	4,746	CARDINAL
ftr-394	1473	2	approximately 2 million	CARDINAL
ftr-394	1474	1	2.7884 percent	PERCENT
ftr-394	1474	2	2.7809 percent	PERCENT
ftr-394	1475	1	greenaway	PERSON
ftr-394	1475	2	first	ORDINAL
ftr-394	1476	1	only 7.5	CARDINAL
ftr-394	1476	2	1 percent	PERCENT
ftr-394	1479	1	76	CARDINAL
ftr-394	1479	2	1976-2	DATE
ftr-394	1479	3	92	CARDINAL
ftr-394	1480	1	0.0001118 percent	PERCENT
ftr-394	1480	2	28 million	CARDINAL
ftr-394	1480	3	0.0001081 percent	PERCENT
ftr-394	1480	4	3.7 millionths	CARDINAL
ftr-394	1480	5	1 percent	PERCENT
ftr-394	1480	6	302	CARDINAL
ftr-394	1483	1	76	CARDINAL
ftr-394	1483	2	28 million	CARDINAL
ftr-394	1483	3	3.3 percent	PERCENT
ftr-394	1483	4	about approximately 31.304	CARDINAL
ftr-394	1483	5	0.0001118 percent	PERCENT
ftr-394	1483	6	28 million	CARDINAL
ftr-394	1483	7	31.304	CARDINAL
ftr-394	1484	1	4,746	CARDINAL
ftr-394	1484	2	approximately 2 million	CARDINAL
ftr-394	1484	3	only 0.22 percent	PERCENT
ftr-394	1485	1	4,746	CARDINAL
ftr-394	1485	2	hundreds	CARDINAL
ftr-394	1488	1	2007	DATE
ftr-394	1489	1	784	CARDINAL
ftr-394	1489	2	florida	GPE
ftr-394	1489	3	8	CARDINAL
ftr-394	1489	4	si d. s	PERSON
ftr-394	1489	5	1	CARDINAL
ftr-394	1490	1	t.d	PERSON
ftr-394	1490	2	9302	DATE
ftr-394	1490	3	71	CARDINAL
ftr-394	1490	4	76134	DATE
ftr-394	1490	5	12/20/06	CARDINAL
ftr-394	1492	1	a nonallocation year	DATE
ftr-394	1492	2	the s corporation	ORG
ftr-394	1492	3	4979a	DATE
ftr-394	1493	1	2	CARDINAL
ftr-394	1493	2	alpert v. united states	PERSON
ftr-394	1493	3	481	CARDINAL
ftr-394	1493	4	404	CARDINAL
ftr-394	1493	5	6th	ORDINAL
ftr-394	1494	1	3/23/07	CARDINAL
ftr-394	1495	1	1366(d	DATE
ftr-394	1498	1	3	CARDINAL
ftr-394	1499	1	reg-144859-04	DATE
ftr-394	1499	2	1367	DATE
ftr-394	1499	3	72	CARDINAL
ftr-394	1499	4	18417	DATE
ftr-394	1499	5	4/12/07	CARDINAL
ftr-394	1502	1	6	CARDINAL
ftr-394	1502	2	10,000	MONEY
ftr-394	1502	3	the s corporation’s taxable	ORG
ftr-394	1503	1	brooks v. commissioner	ORG
ftr-394	1503	2	t.c.	PERSON
ftr-394	1504	1	2005	DATE
ftr-394	1504	2	204	CARDINAL
ftr-394	1504	3	year	DATE
ftr-394	1504	4	the end of the year	DATE
ftr-394	1507	1	10,000	MONEY
ftr-394	1508	1	2008	DATE
ftr-394	1508	2	785 4	DATE
ftr-394	1509	1	a bad day	DATE
ftr-394	1509	2	new day	DATE
ftr-394	1510	1	meeks	PERSON
ftr-394	1510	2	united states	GPE
ftr-394	1510	3	99	CARDINAL
ftr-394	1510	4	2007-2493	DATE
ftr-394	1510	5	4/2/07	CARDINAL
ftr-394	1511	1	the 10 preceding years	DATE
ftr-394	1512	1	1999	DATE
ftr-394	1512	2	new day	DATE
ftr-394	1512	3	april 15, 2000	DATE
ftr-394	1513	1	irs	ORG
ftr-394	1513	2	new day	DATE
ftr-394	1513	3	1374	CARDINAL
ftr-394	1514	1	december 29, 2003	DATE
ftr-394	1514	2	new day	DATE
ftr-394	1514	3	irs	ORG
ftr-394	1514	4	713,780.00	MONEY
ftr-394	1514	5	1999	DATE
ftr-394	1514	6	year	DATE
ftr-394	1515	1	january 12, 2004	DATE
ftr-394	1515	2	less than one month	DATE
ftr-394	1515	3	more than 3 years	DATE
ftr-394	1515	4	1999	DATE
ftr-394	1515	5	735,194.00	MONEY
ftr-394	1515	6	new day	DATE
ftr-394	1515	7	151,236	MONEY
ftr-394	1516	1	irs	ORG
ftr-394	1523	1	26	CARDINAL
ftr-394	1524	1	6501(c)(4	CARDINAL
ftr-394	1524	2	new day	DATE
ftr-394	1525	1	5	CARDINAL
ftr-394	1526	1	years	DATE
ftr-394	1526	2	12/31/06	DATE
ftr-394	1526	3	2007	DATE
ftr-394	1526	4	the s corporation stock against	ORG
ftr-394	1529	1	6.	CARDINAL
ftr-394	1530	1	2007	DATE
ftr-394	1530	2	1361(b)(3)(c)(ii	CARDINAL
ftr-394	1530	3	the 100 percent	PERCENT
ftr-394	1531	1	786	CARDINAL
ftr-394	1531	2	florida	GPE
ftr-394	1531	3	8	CARDINAL
ftr-394	1531	4	351	CARDINAL
ftr-394	1532	1	the s corporation	ORG
ftr-394	1532	2	21 percent	PERCENT
ftr-394	1532	3	21 percent	PERCENT
ftr-394	1532	4	qsub	PRODUCT
ftr-394	1533	1	section 351	LAW
ftr-394	1533	2	21 percent	PERCENT
ftr-394	1534	1	7	CARDINAL
ftr-394	1535	1	2007	DATE
ftr-394	1535	2	1362(d)(3	CARDINAL
ftr-394	1536	1	25 percent	PERCENT
ftr-394	1537	1	section 1362(d)(3	LAW
ftr-394	1537	2	three consecutive taxable years	DATE
ftr-394	1538	1	8	CARDINAL
ftr-394	1538	2	pre-1983	DATE
ftr-394	1539	1	2007	DATE
ftr-394	1539	2	8235	DATE
ftr-394	1539	3	year beginning after 12/31/96	DATE
ftr-394	1539	4	pre-1983	DATE
ftr-394	1540	1	1996	DATE
ftr-394	1540	2	pre-1983	DATE
ftr-394	1540	3	year beginning after 12/31/96. 9	DATE
ftr-394	1542	1	2007	DATE
ftr-394	1542	2	481	CARDINAL
ftr-394	1542	3	the first taxable year	DATE
ftr-394	1544	1	2007	DATE
ftr-394	1544	2	1361(f)(2)(a	DATE
ftr-394	1544	3	second	ORDINAL
ftr-394	1545	1	the s corporation	ORG
ftr-394	1546	1	10	CARDINAL
ftr-394	1548	1	proc	PERSON
ftr-394	1549	1	2007-62	DATE
ftr-394	1549	2	200741	DATE
ftr-394	1550	1	786	CARDINAL
ftr-394	1552	1	2003-43	DATE
ftr-394	1552	2	2003-1	DATE
ftr-394	1552	3	998	CARDINAL
ftr-394	1553	1	2004-48	DATE
ftr-394	1553	2	2004-2	DATE
ftr-394	1553	3	172	CARDINAL
ftr-394	1554	1	2008	DATE
ftr-394	1554	2	787	CARDINAL
ftr-394	1554	3	1362(b)(5	CARDINAL
ftr-394	1555	1	301.9100-1	CARDINAL
ftr-394	1555	2	301.9100	CARDINAL
ftr-394	1557	1	11	CARDINAL
ftr-394	1557	2	2004	DATE
ftr-394	1557	3	2005	DATE
ftr-394	1557	4	72	DATE
ftr-394	1557	5	55132	CARDINAL
ftr-394	1557	6	9/28/07	CARDINAL
ftr-394	1558	1	treasury	ORG
ftr-394	1559	1	1.1361-1(e	CARDINAL
ftr-394	1559	2	1.1361-1(h	CARDINAL
ftr-394	1559	3	1.1361-1(m	CARDINAL
ftr-394	1559	4	1.1361-4	MONEY
ftr-394	1559	5	1.1366-2	MONEY
ftr-394	1560	1	•	CARDINAL
ftr-394	1560	2	arkansas	GPE
ftr-394	1560	3	one	CARDINAL
ftr-394	1561	1	1361(c)(1)(b)(iii	CARDINAL
ftr-394	1561	2	more than six	CARDINAL
ftr-394	1561	3	1	CARDINAL
ftr-394	1561	4	2	CARDINAL
ftr-394	1561	5	3) october 22, 2004	DATE
ftr-394	1564	1	six	CARDINAL
ftr-394	1565	1	•	CARDINAL
ftr-394	1565	2	section 234	LAW
ftr-394	1565	3	1361(e)(2	CARDINAL
ftr-394	1566	1	60 days	DATE
ftr-394	1566	2	one year	DATE
ftr-394	1569	1	1.1361-1(m)(2)(vi	CARDINAL
ftr-394	1573	1	•	CARDINAL
ftr-394	1574	1	1.13624	CARDINAL
ftr-394	1574	2	1996	DATE
ftr-394	1574	3	788	CARDINAL
ftr-394	1574	4	florida	GPE
ftr-394	1574	5	8	CARDINAL
ftr-394	1575	1	section 238	LAW
ftr-394	1577	1	1.1362-4	CARDINAL
ftr-394	1577	2	•	CARDINAL
ftr-394	1577	3	section 235	LAW
ftr-394	1577	4	1366(d)(2	CARDINAL
ftr-394	1577	5	the year	DATE
ftr-394	1577	6	year	DATE
ftr-394	1579	1	1.1366-2(a)(5	CARDINAL
ftr-394	1580	1	that year	DATE
ftr-394	1581	1	e. reorganizations 1	PERSON
ftr-394	1583	1	t.d	PERSON
ftr-394	1583	2	9303	DATE
ftr-394	1583	3	368(a)(1)(d	CARDINAL
ftr-394	1583	4	71	CARDINAL
ftr-394	1583	5	75879	DATE
ftr-394	1583	6	12/19/06	CARDINAL
ftr-394	1584	1	treasury	ORG
ftr-394	1588	1	1.368-2	QUANTITY
ftr-394	1589	1	318	CARDINAL
ftr-394	1590	1	one	CARDINAL
ftr-394	1590	2	the 50 percent	PERCENT
ftr-394	1591	1	2008	DATE
ftr-394	1592	1	789 •	CARDINAL
ftr-394	1594	1	34%	PERCENT
ftr-394	1594	2	33%	PERCENT
ftr-394	1594	3	33%	PERCENT
ftr-394	1594	4	33%	PERCENT
ftr-394	1594	5	33%	PERCENT
ftr-394	1594	6	33%	PERCENT
ftr-394	1594	7	1%	PERCENT
ftr-394	1595	1	1504(a)(4	CARDINAL
ftr-394	1598	1	•	CARDINAL
ftr-394	1598	2	reg-125632-06	DATE
ftr-394	1598	3	368(a)(1)(d	CARDINAL
ftr-394	1598	4	71	CARDINAL
ftr-394	1598	5	75898	CARDINAL
ftr-394	1598	6	12/19/06	CARDINAL
ftr-394	1600	1	a.	PERSON
ftr-394	1601	1	t.d	PERSON
ftr-394	1601	2	9313	DATE
ftr-394	1601	3	368(a)(1)(d	CARDINAL
ftr-394	1601	4	72	CARDINAL
ftr-394	1601	5	9262	DATE
ftr-394	1602	1	368(a)(2)(d)(i	CARDINAL
ftr-394	1604	1	reg-157834-06	EVENT
ftr-394	1604	2	368(a)(1)(d	CARDINAL
ftr-394	1605	1	72	CARDINAL
ftr-394	1607	1	2	CARDINAL
ftr-394	1607	2	section 357(c)(1	LAW
ftr-394	1608	1	2007-8, 2007-7	DATE
ftr-394	1609	1	469	CARDINAL
ftr-394	1609	2	2/12/07	CARDINAL
ftr-394	1610	1	section 357(c)(1	LAW
ftr-394	1610	2	§§ 368(a)(1)(a	ORG
ftr-394	1610	3	790	CARDINAL
ftr-394	1610	4	florida	GPE
ftr-394	1610	5	8	CARDINAL
ftr-394	1610	6	351	CARDINAL
ftr-394	1613	1	75-161	CARDINAL
ftr-394	1613	2	1975-1	DATE
ftr-394	1613	3	114	CARDINAL
ftr-394	1614	1	76	CARDINAL
ftr-394	1614	2	1976-1	DATE
ftr-394	1614	3	99	CARDINAL
ftr-394	1617	1	78-330	CARDINAL
ftr-394	1617	2	1978-2	DATE
ftr-394	1617	3	147	CARDINAL
ftr-394	1617	4	368(a)(1)(a	CARDINAL
ftr-394	1618	1	3.	CARDINAL
ftr-394	1618	2	the business day	DATE
ftr-394	1618	3	the day	DATE
ftr-394	1620	1	t.d	PERSON
ftr-394	1620	2	9316	DATE
ftr-394	1620	3	72	CARDINAL
ftr-394	1620	4	12974	DATE
ftr-394	1620	5	3/20/07	CARDINAL
ftr-394	1621	1	treasury	ORG
ftr-394	1623	1	1.368-1t(e)(2	CARDINAL
ftr-394	1623	2	2005	DATE
ftr-394	1624	1	1.368-1(e	CARDINAL
ftr-394	1625	1	2005	DATE
ftr-394	1625	2	the last business day	DATE
ftr-394	1632	1	the signing date	DATE
ftr-394	1634	1	2008	DATE
ftr-394	1634	2	791 4	DATE
ftr-394	1635	1	t.d	PERSON
ftr-394	1635	2	9361	DATE
ftr-394	1635	3	72	CARDINAL
ftr-394	1635	4	60552	DATE
ftr-394	1635	5	reg-130863-04	DATE
ftr-394	1635	6	69	CARDINAL
ftr-394	1636	1	treasury	ORG
ftr-394	1636	2	1	CARDINAL
ftr-394	1637	1	1.368-1(d	CARDINAL
ftr-394	1638	1	2	CARDINAL
ftr-394	1639	1	1.368-2(f	QUANTITY
ftr-394	1641	1	368(c	ORDINAL
ftr-394	1643	1	1.368-1(d)(4)(ii	CARDINAL
ftr-394	1643	2	368(c	ORDINAL
ftr-394	1643	3	368(c	ORDINAL
ftr-394	1643	4	at least one	CARDINAL
ftr-394	1644	1	5	CARDINAL
ftr-394	1645	1	reg151884-03	PERSON
ftr-394	1645	2	1.381(c)(4)-1	CARDINAL
ftr-394	1645	3	1.381(c)(5)1	CARDINAL
ftr-394	1645	4	72	DATE
ftr-394	1645	5	64545-02	DATE
ftr-394	1646	1	the treasury department	ORG
ftr-394	1646	2	reg.	MONEY
ftr-394	1647	1	1.381(c)(4)-1 and 1.381(c)(5)-1	DATE
ftr-394	1647	2	332	CARDINAL
ftr-394	1650	1	792	CARDINAL
ftr-394	1650	2	florida	GPE
ftr-394	1650	3	8	CARDINAL
ftr-394	1654	1	section 381	LAW
ftr-394	1657	1	1	CARDINAL
ftr-394	1657	2	tipra	PERSON
ftr-394	1657	3	202	CARDINAL
ftr-394	1658	1	2006	DATE
ftr-394	1658	2	410	CARDINAL
ftr-394	1660	1	72	CARDINAL
ftr-394	1660	2	5/8/07	CARDINAL
ftr-394	1662	1	1.355-3(b	CARDINAL
ftr-394	1664	1	•	CARDINAL
ftr-394	1666	1	7	CARDINAL
ftr-394	1666	2	cooper	PERSON
ftr-394	1667	1	2008	DATE
ftr-394	1667	2	793	CARDINAL
ftr-394	1671	1	1.3553(b)(1)(iii	CARDINAL
ftr-394	1672	1	five-year	DATE
ftr-394	1674	1	first	ORDINAL
ftr-394	1677	1	1.355-3(b)(3)(i	CARDINAL
ftr-394	1678	1	• second	TIME
ftr-394	1678	2	the five years	DATE
ftr-394	1678	3	355(b)(2)(c	DATE
ftr-394	1682	1	1.3553(b)(1)(ii	CARDINAL
ftr-394	1683	1	• third	CARDINAL
ftr-394	1685	1	1.355-3(b)(4)(iii	CARDINAL
ftr-394	1685	2	355(b)(2)(c	DATE
ftr-394	1691	1	1.355-3(b)(3)(ii	CARDINAL
ftr-394	1692	1	• fourth	DATE
ftr-394	1692	2	355(b)(2)(d)(i	CARDINAL
ftr-394	1693	1	794	CARDINAL
ftr-394	1693	2	florida	GPE
ftr-394	1693	3	8	CARDINAL
ftr-394	1696	1	1.355-3(b)(4)(iii)(c	CARDINAL
ftr-394	1697	1	• fifth	DATE
ftr-394	1697	2	§§ 355(b)(2)(c	ORG
ftr-394	1697	3	355	CARDINAL
ftr-394	1698	1	1	CARDINAL
ftr-394	1698	2	2	CARDINAL
ftr-394	1698	3	3	CARDINAL
ftr-394	1698	4	§§ 355(b)(2)(c	ORG
ftr-394	1699	1	355(b)(2)(c	DATE
ftr-394	1701	1	§ 355(b)(2)(c	ORG
ftr-394	1704	1	1.355-3(b)(4)(ii	CARDINAL
ftr-394	1705	1	355	CARDINAL
ftr-394	1706	1	2007-60	DATE
ftr-394	1706	2	35	CARDINAL
ftr-394	1707	1	466	CARDINAL
ftr-394	1707	2	8/27/07	CARDINAL
ftr-394	1708	1	§§ 355(b)(2)(c	ORG
ftr-394	1709	1	1.355-3(b)(4)(iii	CARDINAL
ftr-394	1709	2	355	CARDINAL
ftr-394	1710	1	•	CARDINAL
ftr-394	1710	2	first	ORDINAL
ftr-394	1711	1	1.355-3(b)(4)(iii	CARDINAL
ftr-394	1711	2	355(b)(2)(c	DATE
ftr-394	1711	3	one	CARDINAL
ftr-394	1713	1	1.3553(b)(4)(iii	DATE
ftr-394	1713	2	irs	ORG
ftr-394	1715	1	1.3553(b)(4)(iii	DATE
ftr-394	1715	2	2006	DATE
ftr-394	1716	1	irs	ORG
ftr-394	1717	1	1.355-3(b)(4)(iii	CARDINAL
ftr-394	1718	1	• second	TIME
ftr-394	1718	2	2008	DATE
ftr-394	1718	3	795	CARDINAL
ftr-394	1719	1	355(b)(2)(c	DATE
ftr-394	1720	1	355(b)(2)(c	DATE
ftr-394	1721	1	irs	ORG
ftr-394	1721	2	355(b)(2)(c	DATE
ftr-394	1722	1	2	CARDINAL
ftr-394	1722	2	2007-42, 2007-28	DATE
ftr-394	1723	1	44	CARDINAL
ftr-394	1723	2	6/21/07	CARDINAL
ftr-394	1724	1	33-1/3 percent	PERCENT
ftr-394	1725	1	20 percent	PERCENT
ftr-394	1725	2	llc	GPE
ftr-394	1725	3	llc	GPE
ftr-394	1726	1	1	CARDINAL
ftr-394	1727	1	rainbow tax service, inc.	ORG
ftr-394	1728	1	128	CARDINAL
ftr-394	1728	2	42	CARDINAL
ftr-394	1730	1	35 percent	PERCENT
ftr-394	1732	1	•	CARDINAL
ftr-394	1734	1	91-30	CARDINAL
ftr-394	1734	2	a.	PERSON
ftr-394	1734	3	another 35 percent	PERCENT
ftr-394	1734	4	psc	ORG
ftr-394	1735	1	w.w.	GPE
ftr-394	1735	2	eure	ORG
ftr-394	1735	3	m.d.	GPE
ftr-394	1736	1	t.c.	PERSON
ftr-394	1737	1	2007	DATE
ftr-394	1737	2	124	CARDINAL
ftr-394	1737	3	5/17/07	CARDINAL
ftr-394	1738	1	796	CARDINAL
ftr-394	1738	2	florida	GPE
ftr-394	1738	3	8	CARDINAL
ftr-394	1738	4	35 percent	PERCENT
ftr-394	1738	5	95 percent	PERCENT
ftr-394	1739	1	2	CARDINAL
ftr-394	1740	1	united states	ORG
ftr-394	1740	2	inc.	ORG
ftr-394	1740	3	483 f.supp.2d 1232	CARDINAL
ftr-394	1740	4	ga	ORG
ftr-394	1740	5	3/28/07	ORG
ftr-394	1741	1	the universal service administration company	ORG
ftr-394	1741	2	georgia	GPE
ftr-394	1741	3	118	CARDINAL
ftr-394	1746	1	a.	ORG
ftr-394	1747	1	irs	ORG
ftr-394	1749	1	2007-31	DATE
ftr-394	1749	2	2007-21	DATE
ftr-394	1750	1	1275	CARDINAL
ftr-394	1750	2	5/21/07	CARDINAL
ftr-394	1751	1	irs	ORG
ftr-394	1752	1	b.	PERSON
ftr-394	1752	2	eleventh	ORDINAL
ftr-394	1754	1	united states	ORG
ftr-394	1754	2	514	CARDINAL
ftr-394	1754	3	1184	CARDINAL
ftr-394	1754	4	11th	ORDINAL
ftr-394	1756	1	eleventh	ORDINAL
ftr-394	1757	1	3	CARDINAL
ftr-394	1758	1	hubert enterprises, inc.	ORG
ftr-394	1759	1	230	CARDINAL
ftr-394	1759	2	526	CARDINAL
ftr-394	1759	3	6th	ORDINAL
ftr-394	1760	1	4/27/07	CARDINAL
ftr-394	1761	1	llc	ORG
ftr-394	1761	2	the 97 percent	PERCENT
ftr-394	1763	1	$2.4 million	MONEY
ftr-394	1764	1	2008	DATE
ftr-394	1764	2	797	CARDINAL
ftr-394	1764	3	only one	CARDINAL
ftr-394	1765	1	sixth	ORDINAL
ftr-394	1766	1	the tax court’s	ORG
ftr-394	1766	2	sixth	ORDINAL
ftr-394	1767	1	800 f.2d	MONEY
ftr-394	1767	2	625	CARDINAL
ftr-394	1767	3	6th	ORDINAL
ftr-394	1767	4	1986	DATE
ftr-394	1768	1	sixth	ORDINAL
ftr-394	1770	1	4	CARDINAL
ftr-394	1770	2	382	CARDINAL
ftr-394	1771	1	t.d	PERSON
ftr-394	1771	2	9330	DATE
ftr-394	1771	3	section 382(h	LAW
ftr-394	1771	4	72	CARDINAL
ftr-394	1771	5	32792	DATE
ftr-394	1771	6	6/14/07	CARDINAL
ftr-394	1774	1	1.382-7t(a	PERCENT
ftr-394	1774	2	382	CARDINAL
ftr-394	1777	1	1.451–5	CARDINAL
ftr-394	1778	1	2004–34	TIME
ftr-394	1779	1	irs	ORG
ftr-394	1779	2	treasury	ORG
ftr-394	1782	1	section 382(h	LAW
ftr-394	1783	1	•	CARDINAL
ftr-394	1784	1	section 382(h	LAW
ftr-394	1784	2	72	CARDINAL
ftr-394	1784	3	32828	CARDINAL
ftr-394	1784	4	6/14/07	CARDINAL
ftr-394	1785	1	798	CARDINAL
ftr-394	1785	2	florida	GPE
ftr-394	1785	3	8	CARDINAL
ftr-394	1785	4	5	CARDINAL
ftr-394	1786	1	t.d	PERSON
ftr-394	1786	2	9347	DATE
ftr-394	1786	3	72	CARDINAL
ftr-394	1787	1	treasury	ORG
ftr-394	1787	2	1984	DATE
ftr-394	1789	1	1.6425-2	CARDINAL
ftr-394	1789	2	1.6425-3	CARDINAL
ftr-394	1789	3	1.6655-1	CARDINAL
ftr-394	1789	4	1.6655-2	CARDINAL
ftr-394	1789	5	1.6655-3	CARDINAL
ftr-394	1789	6	1.6655-4	CARDINAL
ftr-394	1789	7	1.6655-5	CARDINAL
ftr-394	1789	8	1.6655-6	CARDINAL
ftr-394	1789	9	1.6655-7	DATE
ftr-394	1790	1	tax year	DATE
ftr-394	1790	2	years	DATE
ftr-394	1791	1	years	DATE
ftr-394	1791	2	9/6/07	DATE
ftr-394	1792	1	1	CARDINAL
ftr-394	1794	1	reg-157711-02	DATE
ftr-394	1794	2	72	CARDINAL
ftr-394	1794	3	2964	CARDINAL
ftr-394	1794	4	1/23/07	CARDINAL
ftr-394	1796	1	1.337(d)-2	CARDINAL
ftr-394	1796	2	1.1502-35	CARDINAL
ftr-394	1799	1	1.1502-36	CARDINAL
ftr-394	1800	1	1	CARDINAL
ftr-394	1800	2	2	CARDINAL
ftr-394	1800	3	3	CARDINAL
ftr-394	1800	4	4	CARDINAL
ftr-394	1801	1	more than one	CARDINAL
ftr-394	1802	1	three	CARDINAL
ftr-394	1803	1	first	ORDINAL
ftr-394	1805	1	1.1502-36(b	CARDINAL
ftr-394	1806	1	1.1502-32	CARDINAL
ftr-394	1807	1	second	ORDINAL
ftr-394	1809	1	1.1502-36(c	CARDINAL
ftr-394	1810	1	third	ORDINAL
ftr-394	1812	1	1.1502-36(d	CARDINAL
ftr-394	1812	2	2008	DATE
ftr-394	1813	1	799	CARDINAL
ftr-394	1816	1	•	CARDINAL
ftr-394	1819	1	1.1502-36(b	CARDINAL
ftr-394	1820	1	first	ORDINAL
ftr-394	1822	1	first	ORDINAL
ftr-394	1823	1	second	ORDINAL
ftr-394	1824	1	third	ORDINAL
ftr-394	1827	1	•	CARDINAL
ftr-394	1831	1	1.1502-36(c	CARDINAL
ftr-394	1832	1	1	CARDINAL
ftr-394	1832	2	2	CARDINAL
ftr-394	1833	1	•	CARDINAL
ftr-394	1836	1	florida	GPE
ftr-394	1837	1	8	CARDINAL
ftr-394	1839	1	•	CARDINAL
ftr-394	1839	2	1) zero	CARDINAL
ftr-394	1839	3	2	CARDINAL
ftr-394	1842	1	•	CARDINAL
ftr-394	1846	1	1.1502-36(c	CARDINAL
ftr-394	1847	1	more than one	CARDINAL
ftr-394	1848	1	•	CARDINAL
ftr-394	1848	2	1	CARDINAL
ftr-394	1848	3	2	CARDINAL
ftr-394	1853	1	•	CARDINAL
ftr-394	1853	2	first	ORDINAL
ftr-394	1855	1	2008	DATE
ftr-394	1855	2	801	CARDINAL
ftr-394	1857	1	§ 451(h	ORG
ftr-394	1860	1	•	CARDINAL
ftr-394	1861	1	•	CARDINAL
ftr-394	1863	1	1.502-80(c	DATE
ftr-394	1864	1	2	CARDINAL
ftr-394	1864	2	9341	DATE
ftr-394	1864	3	72	CARDINAL
ftr-394	1865	1	39313	DATE
ftr-394	1865	2	7/18/07	CARDINAL
ftr-394	1866	1	two	CARDINAL
ftr-394	1867	1	• reg	MONEY
ftr-394	1868	1	1.1502-19(d	DATE
ftr-394	1870	1	1.1502-19t(d	CARDINAL
ftr-394	1870	2	one	CARDINAL
ftr-394	1871	1	• reg	MONEY
ftr-394	1872	1	1.1502-80(c	DATE
ftr-394	1874	1	1.1502-80t(c	CARDINAL
ftr-394	1874	2	the earlier of (1	DATE
ftr-394	1874	3	2	CARDINAL
ftr-394	1876	1	1.1502-19(c)(1)(iii	CARDINAL
ftr-394	1878	1	1.1502-19(c)(1)(iii	CARDINAL
ftr-394	1879	1	3	CARDINAL
ftr-394	1879	2	802	CARDINAL
ftr-394	1879	3	florida	GPE
ftr-394	1880	1	8	CARDINAL
ftr-394	1880	2	72	CARDINAL
ftr-394	1880	3	55139	DATE
ftr-394	1880	4	9/28/07	CARDINAL
ftr-394	1881	1	irs	ORG
ftr-394	1882	1	1.1502-13(g	DATE
ftr-394	1884	1	three	CARDINAL
ftr-394	1884	2	1	CARDINAL
ftr-394	1884	3	2	CARDINAL
ftr-394	1884	4	3	CARDINAL
ftr-394	1886	1	1	CARDINAL
ftr-394	1886	2	2	CARDINAL
ftr-394	1888	1	irs	ORG
ftr-394	1889	1	vii	PERSON
ftr-394	1889	2	years 1	DATE
ftr-394	1890	1	2007	DATE
ftr-394	1890	2	§ 8215(a	ORG
ftr-394	1891	1	one	CARDINAL
ftr-394	1894	1	1402(a)(17	ORDINAL
ftr-394	1894	2	2007	DATE
ftr-394	1896	1	2002-69	DATE
ftr-394	1896	2	831	CARDINAL
ftr-394	1896	3	llc	GPE
ftr-394	1897	1	2008	DATE
ftr-394	1897	2	803 2	CARDINAL
ftr-394	1897	3	lmsb-04-1007	DATE
ftr-394	1897	4	069	CARDINAL
ftr-394	1897	5	2007	DATE
ftr-394	1897	6	202-16	CARDINAL
ftr-394	1897	7	lmsb-04-1106	DATE
ftr-394	1898	1	118	CARDINAL
ftr-394	1900	1	1	CARDINAL
ftr-394	1900	2	chinese new year	DATE
ftr-394	1901	1	chong v. commissioner	PERSON
ftr-394	1901	2	t.c.	PERSON
ftr-394	1902	1	2007-12	DATE
ftr-394	1902	2	1/17/07	CARDINAL
ftr-394	1903	1	yung chong	PERSON
ftr-394	1903	2	lok chong	PERSON
ftr-394	1903	3	australian	NORP
ftr-394	1904	1	first	ORDINAL
ftr-394	1904	2	the united states	GPE
ftr-394	1904	3	china	GPE
ftr-394	1904	4	chong brothers	ORG
ftr-394	1904	5	australian	NORP
ftr-394	1904	6	mexican	NORP
ftr-394	1904	7	china	GPE
ftr-394	1905	1	chinese	NORP
ftr-394	1905	2	france	GPE
ftr-394	1905	3	chong	GPE
ftr-394	1905	4	chinese	NORP
ftr-394	1907	1	lok chong	PERSON
ftr-394	1907	2	40,000	MONEY
ftr-394	1909	1	•	CARDINAL
ftr-394	1909	2	chinese	NORP
ftr-394	1910	1	2	CARDINAL
ftr-394	1910	2	burke v. commissioner	PERSON
ftr-394	1910	3	485	CARDINAL
ftr-394	1910	4	171	CARDINAL
ftr-394	1912	1	first	ORDINAL
ftr-394	1912	2	burke v. commissioner	PERSON
ftr-394	1912	3	t.c.	PERSON
ftr-394	1913	1	2005	DATE
ftr-394	1913	2	297	CARDINAL
ftr-394	1913	3	two	CARDINAL
ftr-394	1914	1	the year	DATE
ftr-394	1915	1	804	CARDINAL
ftr-394	1915	2	florida	GPE
ftr-394	1915	3	8	CARDINAL
ftr-394	1915	4	the year	DATE
ftr-394	1917	1	1.702-1	CARDINAL
ftr-394	1920	1	3	CARDINAL
ftr-394	1920	2	proc	PERSON
ftr-394	1921	1	2007-59	DATE
ftr-394	1921	2	2007-40	DATE
ftr-394	1922	1	745	CARDINAL
ftr-394	1925	1	1.704-3(e)(3	DATE
ftr-394	1926	1	at least four	CARDINAL
ftr-394	1926	2	at least 90 percent	PERCENT
ftr-394	1926	3	at least 10	CARDINAL
ftr-394	1926	4	at least 200	CARDINAL
ftr-394	1926	5	the year	DATE
ftr-394	1927	1	4	CARDINAL
ftr-394	1927	2	irs	ORG
ftr-394	1928	1	proc	PERSON
ftr-394	1929	1	2007-65, 2007-45	DATE
ftr-394	1930	1	967	CARDINAL
ftr-394	1931	1	section 45	LAW
ftr-394	1931	2	1.5 cent	MONEY
ftr-394	1934	1	1.704-1(b)(5	CARDINAL
ftr-394	1935	1	11	CARDINAL
ftr-394	1935	2	1.704-1(b)(4)(ii	CARDINAL
ftr-394	1936	1	irs	ORG
ftr-394	1936	2	45	CARDINAL
ftr-394	1936	3	reg	CARDINAL
ftr-394	1937	1	1.704-4(b)(4)(ii	CARDINAL
ftr-394	1937	2	1	CARDINAL
ftr-394	1937	3	one percent	PERCENT
ftr-394	1937	4	2008	DATE
ftr-394	1938	1	805	CARDINAL
ftr-394	1938	2	five percent	PERCENT
ftr-394	1938	3	2	CARDINAL
ftr-394	1938	4	20 percent	PERCENT
ftr-394	1938	5	3) 75 percent	PERCENT
ftr-394	1938	6	4	CARDINAL
ftr-394	1938	7	5	CARDINAL
ftr-394	1939	1	a.	PERSON
ftr-394	1939	2	2007-112	DATE
ftr-394	1939	3	2007-50	DATE
ftr-394	1940	1	1175	CARDINAL
ftr-394	1940	2	12/10/07	CARDINAL
ftr-394	1941	1	proc	PERSON
ftr-394	1942	1	2007-65	DATE
ftr-394	1943	1	1	CARDINAL
ftr-394	1946	1	2007-40	DATE
ftr-394	1946	2	200725	DATE
ftr-394	1947	1	1426	CARDINAL
ftr-394	1947	2	6/18/07	CARDINAL
ftr-394	1948	1	irs	ORG
ftr-394	1948	2	731	CARDINAL
ftr-394	1951	1	1	CARDINAL
ftr-394	1952	1	reg-143397-05	DATE
ftr-394	1952	2	72	CARDINAL
ftr-394	1953	1	2004-43	DATE
ftr-394	1953	2	842	CARDINAL
ftr-394	1953	3	2005-10, 2005-1	DATE
ftr-394	1953	4	492	CARDINAL
ftr-394	1954	1	2005-15, 2005-1	DATE
ftr-394	1954	2	527	CARDINAL
ftr-394	1956	1	more than 50 percent	PERCENT
ftr-394	1957	1	seven years	DATE
ftr-394	1957	2	806	CARDINAL
ftr-394	1957	3	florida	GPE
ftr-394	1958	1	8	CARDINAL
ftr-394	1960	1	section 737	LAW
ftr-394	1960	2	seven years	DATE
ftr-394	1961	1	the seven year	DATE
ftr-394	1962	1	737	CARDINAL
ftr-394	1963	1	two	CARDINAL
ftr-394	1963	2	seven year	DATE
ftr-394	1965	1	1.708-1(c)(1	CARDINAL
ftr-394	1968	1	january 19, 2005	DATE
ftr-394	1969	1	•	CARDINAL
ftr-394	1970	1	2004-43	DATE
ftr-394	1970	2	842	CARDINAL
ftr-394	1971	1	2005-10, 2005-1	DATE
ftr-394	1971	2	492	CARDINAL
ftr-394	1972	1	2005-15, 2005-1	DATE
ftr-394	1972	2	527	CARDINAL
ftr-394	1972	3	irs	ORG
ftr-394	1972	4	2004-13	DATE
ftr-394	1972	5	1/19/05	CARDINAL
ftr-394	1973	1	2007	DATE
ftr-394	1974	1	f. partnership audit	PERSON
ftr-394	1974	2	1	CARDINAL
ftr-394	1975	1	llc	GPE
ftr-394	1975	2	united states	GPE
ftr-394	1975	3	67	CARDINAL
ftr-394	1977	1	657	CARDINAL
ftr-394	1977	2	9/16/05	CARDINAL
ftr-394	1977	3	68	CARDINAL
ftr-394	1979	1	663	CARDINAL
ftr-394	1979	2	11/8/05	CARDINAL
ftr-394	1979	3	481	CARDINAL
ftr-394	1979	4	1351	CARDINAL
ftr-394	1980	1	fed	ORG
ftr-394	1980	2	cir.	ORG
ftr-394	1982	1	6629(a	CARDINAL
ftr-394	1982	2	6501	CARDINAL
ftr-394	1983	1	2008	DATE
ftr-394	1983	2	807	CARDINAL
ftr-394	1983	3	more than three years	DATE
ftr-394	1983	4	less than three years	DATE
ftr-394	1984	1	2	CARDINAL
ftr-394	1984	2	an open year	DATE
ftr-394	1985	1	j & j fernandez ventures	ORG
ftr-394	1985	2	l.p.	GPE
ftr-394	1985	3	v. united states	GPE
ftr-394	1985	4	99	CARDINAL
ftr-394	1985	5	2007-2661	DATE
ftr-394	1985	6	fed	ORG
ftr-394	1986	1	a closed year	DATE
ftr-394	1986	2	an open year	DATE
ftr-394	1987	1	2000-2003	DATE
ftr-394	1987	2	1999	DATE
ftr-394	1987	3	a closed year	DATE
ftr-394	1988	1	•	CARDINAL
ftr-394	1988	2	llc	GPE
ftr-394	1988	3	united states	GPE
ftr-394	1988	4	6229	DATE
ftr-394	1988	5	6501 3-year	DATE
ftr-394	1989	1	•	CARDINAL
ftr-394	1989	2	years	DATE
ftr-394	1989	3	years	DATE
ftr-394	1990	1	years	DATE
ftr-394	1991	1	•	CARDINAL
ftr-394	1991	2	united states	GPE
ftr-394	1991	3	784	CARDINAL
ftr-394	1991	4	375	CARDINAL
ftr-394	1991	5	380	CARDINAL
ftr-394	1991	6	1986	DATE
ftr-394	1992	1	a closed year	DATE
ftr-394	1992	2	an open year	DATE
ftr-394	1994	1	3	CARDINAL
ftr-394	1995	1	g-5 investment partnership	ORG
ftr-394	1995	2	128	CARDINAL
ftr-394	1995	3	186	CARDINAL
ftr-394	1995	4	5/30/07	CARDINAL
ftr-394	1996	1	haines	PERSON
ftr-394	1996	2	6229(a	CARDINAL
ftr-394	1996	3	6501	CARDINAL
ftr-394	1997	1	section 6229	LAW
ftr-394	1998	1	§	ORG
ftr-394	1998	2	6229(a	CARDINAL
ftr-394	1998	3	6501	CARDINAL
ftr-394	1999	1	2000	DATE
ftr-394	1999	2	october 4, 2001	DATE
ftr-394	2000	1	2000 tax year	DATE
ftr-394	2000	2	2002-2004	DATE
ftr-394	2001	1	april 12, 2006	DATE
ftr-394	2001	2	irs	ORG
ftr-394	2001	3	2000	DATE
ftr-394	2001	4	more than three years	DATE
ftr-394	2001	5	2000	DATE
ftr-394	2002	1	three years	DATE
ftr-394	2002	2	the years 2002-2004	DATE
ftr-394	2003	1	irs	ORG
ftr-394	2003	2	808	CARDINAL
ftr-394	2003	3	florida	GPE
ftr-394	2004	1	8	CARDINAL
ftr-394	2004	2	2000	CARDINAL
ftr-394	2004	3	2002-2004 years	DATE
ftr-394	2005	1	4	CARDINAL
ftr-394	2006	1	jenkens & gilchrist	ORG
ftr-394	2006	2	irs	ORG
ftr-394	2007	1	128	CARDINAL
ftr-394	2007	2	192	CARDINAL
ftr-394	2007	3	5/30/07	CARDINAL
ftr-394	2008	1	6229(a	CARDINAL
ftr-394	2008	2	6501	CARDINAL
ftr-394	2008	3	the open year	DATE
ftr-394	2009	1	6501	CARDINAL
ftr-394	2009	2	7609(e)(2	CARDINAL
ftr-394	2009	3	jenkens & gilchrist	ORG
ftr-394	2009	4	irs	ORG
ftr-394	2010	1	5	CARDINAL
ftr-394	2011	1	martinez	ORG
ftr-394	2011	2	366	CARDINAL
ftr-394	2011	3	604	CARDINAL
ftr-394	2013	1	4/13/07	CARDINAL
ftr-394	2014	1	irs	ORG
ftr-394	2015	1	6	CARDINAL
ftr-394	2015	2	#1 ltd	DATE
ftr-394	2016	1	t.c.	PERSON
ftr-394	2017	1	2007-171	DATE
ftr-394	2018	1	ninth	ORDINAL
ftr-394	2018	2	401	CARDINAL
ftr-394	2018	3	1136	CARDINAL
ftr-394	2018	4	9th	ORDINAL
ftr-394	2018	5	2005	DATE
ftr-394	2019	1	six-year	DATE
ftr-394	2019	2	6621(c	CARDINAL
ftr-394	2020	1	7	CARDINAL
ftr-394	2021	1	v. united states	PERSON
ftr-394	2021	2	77	DATE
ftr-394	2023	1	231	CARDINAL
ftr-394	2023	2	6/22/07	CARDINAL
ftr-394	2023	3	82	CARDINAL
ftr-394	2023	4	f.app’x	ORG
ftr-394	2023	5	35	CARDINAL
ftr-394	2023	6	fed	ORG
ftr-394	2023	7	cir	PERSON
ftr-394	2023	8	2003	DATE
ftr-394	2024	1	6229(f)(1	CARDINAL
ftr-394	2024	2	irs	ORG
ftr-394	2024	3	one year	DATE
ftr-394	2025	1	irs	ORG
ftr-394	2025	2	irs	ORG
ftr-394	2025	3	irs	ORG
ftr-394	2025	4	irs	ORG
ftr-394	2026	1	2008	DATE
ftr-394	2026	2	809	CARDINAL
ftr-394	2026	3	irs	ORG
ftr-394	2027	1	irs	ORG
ftr-394	2027	2	the later date	DATE
ftr-394	2028	1	more than one year	DATE
ftr-394	2028	2	one year	DATE
ftr-394	2029	1	8	CARDINAL
ftr-394	2031	1	129 t.c	QUANTITY
ftr-394	2032	1	section 6221	LAW
ftr-394	2033	1	foley	PERSON
ftr-394	2033	2	6662	DATE
ftr-394	2034	1	9	CARDINAL
ftr-394	2035	1	irs	ORG
ftr-394	2036	1	129 t.c	QUANTITY
ftr-394	2036	2	11	CARDINAL
ftr-394	2037	1	5,858,801	MONEY
ftr-394	2038	1	u.s.	GPE
ftr-394	2038	2	treasury	ORG
ftr-394	2040	1	dii	ORG
ftr-394	2040	2	29,306,024	MONEY
ftr-394	2041	1	zero	CARDINAL
ftr-394	2041	2	30,447,106	MONEY
ftr-394	2041	3	irs	ORG
ftr-394	2043	1	810	CARDINAL
ftr-394	2043	2	florida	GPE
ftr-394	2044	1	8	CARDINAL
ftr-394	2045	1	dii	ORG
ftr-394	2045	2	dii	ORG
ftr-394	2048	1	irs	ORG
ftr-394	2048	2	6230(a)(2)(a)(i	CARDINAL
ftr-394	2048	3	1997	DATE
ftr-394	2049	1	105	CARDINAL
ftr-394	2049	2	1238(b)(2	CARDINAL
ftr-394	2049	3	111	CARDINAL
ftr-394	2050	1	1026	CARDINAL
ftr-394	2051	1	laro	PERSON
ftr-394	2051	2	section 6230(a)(2)(a)(i	LAW
ftr-394	2054	1	10	CARDINAL
ftr-394	2055	1	nussdorf v. commissioner	PERSON
ftr-394	2055	2	129	CARDINAL
ftr-394	2055	3	30	CARDINAL
ftr-394	2056	1	irs	ORG
ftr-394	2056	2	9/26/05	CARDINAL
ftr-394	2056	3	1999	DATE
ftr-394	2056	4	2000	DATE
ftr-394	2056	5	llc	GPE
ftr-394	2057	1	2008	DATE
ftr-394	2057	2	811	CARDINAL
ftr-394	2058	1	irs	ORG
ftr-394	2060	1	•	CARDINAL
ftr-394	2061	1	chiechi	PERSON
ftr-394	2061	2	1	CARDINAL
ftr-394	2061	3	2	CARDINAL
ftr-394	2061	4	3	CARDINAL
ftr-394	2063	1	11	CARDINAL
ftr-394	2064	1	murphy v. commissioner	PERSON
ftr-394	2064	2	129 t.c	QUANTITY
ftr-394	2064	3	82	CARDINAL
ftr-394	2064	4	9/26/07	CARDINAL
ftr-394	2066	1	irs	ORG
ftr-394	2066	2	6223(a	CARDINAL
ftr-394	2068	1	301.6223(c)-1t(f	CARDINAL
ftr-394	2068	2	6223(a	CARDINAL
ftr-394	2069	1	12	CARDINAL
ftr-394	2070	1	epsolon	ORG
ftr-394	2070	2	v. united states	PERSON
ftr-394	2070	3	78	CARDINAL
ftr-394	2072	1	738	CARDINAL
ftr-394	2072	2	10/10/07	CARDINAL
ftr-394	2073	1	sidley austin brown & wood	ORG
ftr-394	2074	1	g. miscellaneous 1	PERSON
ftr-394	2075	1	sixth	ORDINAL
ftr-394	2077	1	littriello v. united states	PERSON
ftr-394	2077	2	484	CARDINAL
ftr-394	2077	3	372	CARDINAL
ftr-394	2077	4	6th	ORDINAL
ftr-394	2078	1	4/13/07	CARDINAL
ftr-394	2079	1	sixth	ORDINAL
ftr-394	2080	1	llc	ORG
ftr-394	2080	2	treasury	ORG
ftr-394	2081	1	812	CARDINAL
ftr-394	2081	2	florida	GPE
ftr-394	2081	3	8	CARDINAL
ftr-394	2082	1	sixth	ORDINAL
ftr-394	2086	1	301.7701-2(c)(2)(iv	CARDINAL
ftr-394	2086	2	70	CARDINAL
ftr-394	2086	3	60475	CARDINAL
ftr-394	2087	1	sixth	ORDINAL
ftr-394	2087	2	v. schor	PERSON
ftr-394	2087	3	478	CARDINAL
ftr-394	2087	4	833	CARDINAL
ftr-394	2087	5	1986	DATE
ftr-394	2089	1	a.	PERSON
ftr-394	2090	1	second	ORDINAL
ftr-394	2091	1	488	CARDINAL
ftr-394	2091	2	100	CARDINAL
ftr-394	2091	3	2d	DATE
ftr-394	2093	1	kearse	PERSON
ftr-394	2094	1	kearse	PERSON
ftr-394	2094	2	the decade	DATE
ftr-394	2095	1	•	CARDINAL
ftr-394	2095	2	supreme court	ORG
ftr-394	2095	3	treasury	ORG
ftr-394	2096	1	first	ORDINAL
ftr-394	2096	2	national cable & telecommunications	ORG
ftr-394	2097	1	545	CARDINAL
ftr-394	2097	2	967	CARDINAL
ftr-394	2097	3	986	CARDINAL
ftr-394	2097	4	2005	DATE
ftr-394	2097	5	2008	DATE
ftr-394	2097	6	813	CARDINAL
ftr-394	2097	7	chevron u.s.a. inc.	ORG
ftr-394	2097	8	council, inc.	ORG
ftr-394	2097	9	467	CARDINAL
ftr-394	2097	10	837	CARDINAL
ftr-394	2097	11	843	CARDINAL
ftr-394	2097	12	1984	DATE
ftr-394	2098	1	545	CARDINAL
ftr-394	2098	2	u.s.	GPE
ftr-394	2098	3	986	CARDINAL
ftr-394	2098	4	chevron	ORG
ftr-394	2098	5	467	CARDINAL
ftr-394	2098	6	u.s.	GPE
ftr-394	2098	7	845	CARDINAL
ftr-394	2099	1	chevron	ORG
ftr-394	2099	2	congress	ORG
ftr-394	2100	1	congress	ORG
ftr-394	2100	2	congress	ORG
ftr-394	2101	1	congress	ORG
ftr-394	2103	1	467	CARDINAL
ftr-394	2103	2	u.s.	GPE
ftr-394	2104	1	842	CARDINAL
ftr-394	2104	2	congress	ORG
ftr-394	2105	1	843	CARDINAL
ftr-394	2106	1	united states	GPE
ftr-394	2106	2	corp.	ORG
ftr-394	2106	3	533	CARDINAL
ftr-394	2106	4	218	CARDINAL
ftr-394	2106	5	226	CARDINAL
ftr-394	2106	6	2001	DATE
ftr-394	2106	7	chevron	ORG
ftr-394	2106	8	congress	ORG
ftr-394	2109	1	t.d	PERSON
ftr-394	2109	2	72	CARDINAL
ftr-394	2109	3	45891	DATE
ftr-394	2109	4	8/16/07	CARDINAL
ftr-394	2111	1	1.34-1	CARDINAL
ftr-394	2111	2	1.1361-4	CARDINAL
ftr-394	2111	3	301.7701	CARDINAL
ftr-394	2112	1	814	CARDINAL
ftr-394	2112	2	florida	GPE
ftr-394	2113	1	8	CARDINAL
ftr-394	2114	1	irs	ORG
ftr-394	2114	2	irs	ORG
ftr-394	2115	1	8/16/07	CARDINAL
ftr-394	2116	1	january 1, 2009	DATE
ftr-394	2117	1	january 1 following the year	DATE
ftr-394	2117	2	january 1, 2008	DATE
ftr-394	2118	1	irs	ORG
ftr-394	2118	2	january 1, 2009	DATE
ftr-394	2119	1	irs	ORG
ftr-394	2119	2	january 1, 2009	DATE
ftr-394	2120	1	january 1, 2008	DATE
ftr-394	2121	1	irs	ORG
ftr-394	2122	1	1	CARDINAL
ftr-394	2122	2	2	CARDINAL
ftr-394	2123	1	2	CARDINAL
ftr-394	2123	2	treasury	ORG
ftr-394	2124	1	t.d	PERSON
ftr-394	2124	2	9353	DATE
ftr-394	2124	3	72	CARDINAL
ftr-394	2124	4	45346	CARDINAL
ftr-394	2124	5	8/14/07	CARDINAL
ftr-394	2125	1	more than 6 months	DATE
ftr-394	2125	2	60 days	DATE
ftr-394	2126	1	2008	DATE
ftr-394	2126	2	815	CARDINAL
ftr-394	2126	3	the 60 day	DATE
ftr-394	2127	1	1045	CARDINAL
ftr-394	2129	1	1.1045-1	CARDINAL
ftr-394	2135	1	3	CARDINAL
ftr-394	2136	1	v.r. deangelis m.d.p.c.	PERSON
ftr-394	2136	2	t.c.	PERSON
ftr-394	2137	1	2007-360	DATE
ftr-394	2140	1	10	CARDINAL
ftr-394	2142	1	laro	PERSON
ftr-394	2143	1	vrd/rtd	ORG
ftr-394	2144	1	irs	ORG
ftr-394	2145	1	816	CARDINAL
ftr-394	2145	2	florida	GPE
ftr-394	2146	1	8	CARDINAL
ftr-394	2147	1	1	CARDINAL
ftr-394	2148	1	llc v. united states	ORG
ftr-394	2148	2	440	CARDINAL
ftr-394	2148	3	f. supp	PERSON
ftr-394	2149	1	2d 608	DATE
ftr-394	2149	2	7/20/06	CARDINAL
ftr-394	2150	1	752	CARDINAL
ftr-394	2151	1	2000-44	DATE
ftr-394	2151	2	2000-2	DATE
ftr-394	2151	3	255	CARDINAL
ftr-394	2153	1	1.752-6	CARDINAL
ftr-394	2153	2	9062	DATE
ftr-394	2155	1	june 24, 2003	DATE
ftr-394	2156	1	t.d	PERSON
ftr-394	2156	2	68	CARDINAL
ftr-394	2156	3	37414	CARDINAL
ftr-394	2156	4	6/24/03	CARDINAL
ftr-394	2159	1	1.752-6	CARDINAL
ftr-394	2160	1	358(h)(3	CARDINAL
ftr-394	2160	2	721	CARDINAL
ftr-394	2160	3	§§ 752(a	ORG
ftr-394	2162	1	1	CARDINAL
ftr-394	2162	2	2	CARDINAL
ftr-394	2163	1	2000-44	DATE
ftr-394	2163	2	2000-2	DATE
ftr-394	2163	3	255	CARDINAL
ftr-394	2165	1	•	CARDINAL
ftr-394	2165	2	10/18/99	CARDINAL
ftr-394	2165	3	6/24/03	CARDINAL
ftr-394	2165	4	2008	DATE
ftr-394	2165	5	817	CARDINAL
ftr-394	2166	1	the holland & hart	ORG
ftr-394	2166	2	olson	PERSON
ftr-394	2167	1	llc v. united states	ORG
ftr-394	2167	2	472	CARDINAL
ftr-394	2168	1	2d 885	CARDINAL
ftr-394	2168	2	fifth	ORDINAL
ftr-394	2168	3	9/19/07	CARDINAL
ftr-394	2169	1	1999	DATE
ftr-394	2170	1	752	CARDINAL
ftr-394	2171	1	llc v. united states	ORG
ftr-394	2171	2	99	CARDINAL
ftr-394	2171	3	2007-2001	DATE
ftr-394	2172	1	first	ORDINAL
ftr-394	2172	2	752	PRODUCT
ftr-394	2173	1	second	ORDINAL
ftr-394	2173	2	patterson	PERSON
ftr-394	2173	3	presidio	ORG
ftr-394	2174	1	2	CARDINAL
ftr-394	2174	2	irs	ORG
ftr-394	2175	1	colm producer, inc.	ORG
ftr-394	2176	1	v. united states	GPE
ftr-394	2176	2	460	CARDINAL
ftr-394	2177	1	2d 713	CARDINAL
ftr-394	2177	2	n.d. tex. 10/16/06	GPE
ftr-394	2178	1	about $102.7 million	MONEY
ftr-394	2178	2	december 1999	DATE
ftr-394	2179	1	$2 million	MONEY
ftr-394	2179	2	$102.5 million	MONEY
ftr-394	2179	3	$100 million	MONEY
ftr-394	2179	4	u.s.	GPE
ftr-394	2179	5	treasury	ORG
ftr-394	2180	1	third	ORDINAL
ftr-394	2180	2	$1.8 million	MONEY
ftr-394	2181	1	752	CARDINAL
ftr-394	2182	1	752	CARDINAL
ftr-394	2183	1	818	CARDINAL
ftr-394	2183	2	florida	GPE
ftr-394	2184	1	8	CARDINAL
ftr-394	2186	1	95	CARDINAL
ftr-394	2186	2	131	CARDINAL
ftr-394	2186	3	salina	GPE
ftr-394	2186	4	t.c.	PERSON
ftr-394	2187	1	2000	CARDINAL
ftr-394	2187	2	352	CARDINAL
ftr-394	2188	1	3	CARDINAL
ftr-394	2190	1	bb&t corp.	ORG
ftr-394	2191	1	v. united states	GPE
ftr-394	2191	2	99	CARDINAL
ftr-394	2191	3	2007-376	DATE
ftr-394	2191	4	m.d.	GPE
ftr-394	2191	5	n.c	GPE
ftr-394	2191	6	1/4/07	CARDINAL
ftr-394	2196	1	4	CARDINAL
ftr-394	2196	2	irs	ORG
ftr-394	2197	1	8/11/00	CARDINAL
ftr-394	2197	2	2000-44	DATE
ftr-394	2198	1	cemco investors	ORG
ftr-394	2198	2	llc v. united states	ORG
ftr-394	2198	3	99	CARDINAL
ftr-394	2198	4	2007-1882	DATE
ftr-394	2198	5	n.d.	GPE
ftr-394	2199	1	3/27/07	CARDINAL
ftr-394	2200	1	cemco investment trust	ORG
ftr-394	2200	2	two	CARDINAL
ftr-394	2200	3	december 4, 2000	DATE
ftr-394	2200	4	deutsche bank	ORG
ftr-394	2201	1	cit	ORG
ftr-394	2201	2	$3.6 million	MONEY
ftr-394	2201	3	$3.564 million	MONEY
ftr-394	2202	1	the following day	DATE
ftr-394	2202	2	cit	ORG
ftr-394	2203	1	a few days later	DATE
ftr-394	2203	2	cip	ORG
ftr-394	2203	3	55,947	MONEY
ftr-394	2203	4	50,000	MONEY
ftr-394	2204	1	cip	ORG
ftr-394	2205	1	december 21	DATE
ftr-394	2205	2	cip	ORG
ftr-394	2205	3	55,947	MONEY
ftr-394	2205	4	45,847	MONEY
ftr-394	2205	5	cit	ORG
ftr-394	2206	1	cip	ORG
ftr-394	2206	2	deutsche bank	ORG
ftr-394	2206	3	cit	ORG
ftr-394	2207	1	december 26	DATE
ftr-394	2207	2	cit	ORG
ftr-394	2207	3	cemco	GPE
ftr-394	2207	4	llc	GPE
ftr-394	2208	1	december 29	DATE
ftr-394	2208	2	cemco	ORG
ftr-394	2208	3	51,324	MONEY
ftr-394	2209	1	cemco	GPE
ftr-394	2209	2	cip	ORG
ftr-394	2209	3	two	CARDINAL
ftr-394	2209	4	steven kaplan	PERSON
ftr-394	2210	1	paul daugerdas	PERSON
ftr-394	2210	2	cit	ORG
ftr-394	2210	3	kaplan	ORG
ftr-394	2211	1	2008	DATE
ftr-394	2211	2	819 •	CARDINAL
ftr-394	2211	3	$3.563 million	MONEY
ftr-394	2211	4	euros	CARDINAL
ftr-394	2212	1	cip	ORG
ftr-394	2212	2	$3.6 million	MONEY
ftr-394	2212	3	752	PRODUCT
ftr-394	2213	1	t.c.	PERSON
ftr-394	2213	2	1975160	DATE
ftr-394	2214	1	cemco	GPE
ftr-394	2214	2	cip	ORG
ftr-394	2214	3	$3.6 million	MONEY
ftr-394	2215	1	$3.6 million	MONEY
ftr-394	2215	2	45,847	MONEY
ftr-394	2215	3	euros	CARDINAL
ftr-394	2216	1	2000-44	DATE
ftr-394	2216	2	2000-2	DATE
ftr-394	2216	3	255	CARDINAL
ftr-394	2216	4	9/5/00	CARDINAL
ftr-394	2217	1	1.752-1(a)(4)(ii	DATE
ftr-394	2217	2	june 2003	DATE
ftr-394	2218	1	cemco	GPE
ftr-394	2219	1	•	CARDINAL
ftr-394	2219	2	cip	ORG
ftr-394	2220	1	cip	ORG
ftr-394	2220	2	cemco	GPE
ftr-394	2221	1	cip	ORG
ftr-394	2222	1	•	CARDINAL
ftr-394	2222	2	40 percent	PERCENT
ftr-394	2223	1	5	CARDINAL
ftr-394	2225	1	six million dollars	MONEY
ftr-394	2225	2	$124 million	MONEY
ftr-394	2227	1	h.j. heinz co.	ORG
ftr-394	2227	2	united states	GPE
ftr-394	2227	3	76	DATE
ftr-394	2229	1	5/25/07	CARDINAL
ftr-394	2230	1	heinz credit company	ORG
ftr-394	2230	2	hcc	ORG
ftr-394	2230	3	delaware	GPE
ftr-394	2230	4	3,500,000	CARDINAL
ftr-394	2231	1	3,325,000	CARDINAL
ftr-394	2231	2	zero	CARDINAL
ftr-394	2232	1	h.j. heinz	PERSON
ftr-394	2232	2	hhc	PERSON
ftr-394	2232	3	heinz	ORG
ftr-394	2232	4	hcc	ORG
ftr-394	2232	5	§§ 301 and 302(d	ORG
ftr-394	2233	1	hcc	ORG
ftr-394	2233	2	3,500,000	CARDINAL
ftr-394	2233	3	175,000	CARDINAL
ftr-394	2233	4	heinz	ORG
ftr-394	2234	1	hhc	PERSON
ftr-394	2234	2	175,000	CARDINAL
ftr-394	2234	3	$124 million	MONEY
ftr-394	2235	1	the end of three years	DATE
ftr-394	2235	2	hhc	PERSON
ftr-394	2236	1	about $39 820	MONEY
ftr-394	2236	2	florida	GPE
ftr-394	2237	1	8	CARDINAL
ftr-394	2237	2	83	MONEY
ftr-394	2238	1	allegra	ORG
ftr-394	2238	2	hcc	ORG
ftr-394	2238	3	heinz	PERSON
ftr-394	2240	1	hcc	ORG
ftr-394	2241	1	the late 1950s	DATE
ftr-394	2241	2	early 1960s	DATE
ftr-394	2244	1	293	CARDINAL
ftr-394	2244	2	u.s.	GPE
ftr-394	2244	3	469	CARDINAL
ftr-394	2244	4	6	CARDINAL
ftr-394	2246	1	sala v. united states	PERSON
ftr-394	2246	2	99	CARDINAL
ftr-394	2246	3	2007-2551	DATE
ftr-394	2246	4	d.	NORP
ftr-394	2248	1	irs	ORG
ftr-394	2248	2	one year	DATE
ftr-394	2248	3	the later of (1	DATE
ftr-394	2248	4	2	CARDINAL
ftr-394	2248	5	6404(g)(1	CARDINAL
ftr-394	2248	6	the period beginning one year	DATE
ftr-394	2249	1	twenty-one days	DATE
ftr-394	2249	2	irs	ORG
ftr-394	2250	1	section 6404(g	LAW
ftr-394	2251	1	6404(g	CARDINAL
ftr-394	2252	1	2000-44	DATE
ftr-394	2252	2	irs	ORG
ftr-394	2252	3	r.j.	PERSON
ftr-394	2254	1	2008	DATE
ftr-394	2254	2	821	CARDINAL
ftr-394	2255	1	sala v. united states	PERSON
ftr-394	2255	2	99	CARDINAL
ftr-394	2255	3	2007-1709	DATE
ftr-394	2256	1	5/30/07	CARDINAL
ftr-394	2257	1	babcock	PERSON
ftr-394	2257	2	2000	CARDINAL
ftr-394	2257	3	11/18/03	CARDINAL
ftr-394	2257	4	irs	ORG
ftr-394	2257	5	kpmg	ORG
ftr-394	2257	6	6700	CARDINAL
ftr-394	2258	1	6700	CARDINAL
ftr-394	2259	1	sala	GPE
ftr-394	2259	2	kpmg accountant	ORG
ftr-394	2259	3	tracie henderson	PERSON
ftr-394	2259	4	r.j.	ORG
ftr-394	2259	5	fifth	ORDINAL
ftr-394	2260	1	b. sala	PERSON
ftr-394	2260	2	united states	GPE
ftr-394	2260	3	100 a.f.t.r.2d 20075097	CARDINAL
ftr-394	2260	4	d.	NORP
ftr-394	2262	1	babcock	PERSON
ftr-394	2262	2	11/18/03	CARDINAL
ftr-394	2263	1	7	CARDINAL
ftr-394	2264	1	jade trading llc v. united states	ORG
ftr-394	2264	2	80	CARDINAL
ftr-394	2266	1	11	CARDINAL
ftr-394	2267	1	williams	PERSON
ftr-394	2269	1	v. united states	GPE
ftr-394	2270	1	454	CARDINAL
ftr-394	2270	2	1340	CARDINAL
ftr-394	2270	3	fed	ORG
ftr-394	2270	4	cir. 2006	ORG
ftr-394	2271	1	williams	PERSON
ftr-394	2272	1	the 20 percent and 40 percent	PERCENT
ftr-394	2274	1	1	CARDINAL
ftr-394	2275	1	2007-57	DATE
ftr-394	2275	2	2007-29	DATE
ftr-394	2276	1	87	CARDINAL
ftr-394	2276	2	7/16/07	CARDINAL
ftr-394	2278	1	822	CARDINAL
ftr-394	2278	2	florida	GPE
ftr-394	2278	3	8	CARDINAL
ftr-394	2279	1	the s corporation	ORG
ftr-394	2280	1	2	CARDINAL
ftr-394	2281	1	t.d	PERSON
ftr-394	2281	2	9295	DATE
ftr-394	2281	3	6011, 6111	DATE
ftr-394	2281	4	6112 regulations	QUANTITY
ftr-394	2281	5	71	CARDINAL
ftr-394	2281	6	64458	DATE
ftr-394	2281	7	11/2/06	CARDINAL
ftr-394	2282	1	four	CARDINAL
ftr-394	2282	2	2004	DATE
ftr-394	2283	1	a.	PERSON
ftr-394	2283	2	reg-10303805	DATE
ftr-394	2283	3	section 6011 regulations	LAW
ftr-394	2283	4	71	CARDINAL
ftr-394	2283	5	64488	DATE
ftr-394	2283	6	11/2/06	CARDINAL
ftr-394	2287	1	1	CARDINAL
ftr-394	2288	1	t.d	PERSON
ftr-394	2288	2	section 6011 regulations	LAW
ftr-394	2288	3	72	CARDINAL
ftr-394	2288	4	43146	DATE
ftr-394	2289	1	treasury	ORG
ftr-394	2291	1	1.6111-4	CARDINAL
ftr-394	2292	1	b. reg-103039-05	PERSON
ftr-394	2292	2	section 6111	LAW
ftr-394	2292	3	71	CARDINAL
ftr-394	2292	4	11/2/06	CARDINAL
ftr-394	2293	1	6111	DATE
ftr-394	2294	1	1	CARDINAL
ftr-394	2296	1	section 6111	LAW
ftr-394	2296	2	72	CARDINAL
ftr-394	2296	3	43157	DATE
ftr-394	2297	1	treasury	ORG
ftr-394	2299	1	301.6111-3	DATE
ftr-394	2300	1	c. reg-103043-05	PERSON
ftr-394	2300	2	section 6112	LAW
ftr-394	2300	3	71	CARDINAL
ftr-394	2300	4	64501	DATE
ftr-394	2300	5	11/2/06	CARDINAL
ftr-394	2304	1	2008	DATE
ftr-394	2305	1	823	CARDINAL
ftr-394	2306	1	1	CARDINAL
ftr-394	2307	1	t.d	PERSON
ftr-394	2307	2	9352	DATE
ftr-394	2307	3	section 6112	LAW
ftr-394	2307	4	72	CARDINAL
ftr-394	2308	1	treasury	ORG
ftr-394	2310	1	301.6112-1	DATE
ftr-394	2310	2	3	CARDINAL
ftr-394	2311	1	irs	ORG
ftr-394	2312	1	2007-72	DATE
ftr-394	2312	2	2007-36	DATE
ftr-394	2313	1	544	CARDINAL
ftr-394	2315	1	more than one year	DATE
ftr-394	2316	1	irs	ORG
ftr-394	2316	2	reg	CARDINAL
ftr-394	2317	1	§§ 6111 and	ORG
ftr-394	2317	2	6112	DATE
ftr-394	2318	1	a.	PERSON
ftr-394	2318	2	2007-73	DATE
ftr-394	2318	3	2007-36	DATE
ftr-394	2319	1	545	CARDINAL
ftr-394	2320	1	irs	ORG
ftr-394	2321	1	8/14/07	CARDINAL
ftr-394	2321	2	treasury	ORG
ftr-394	2321	3	irs	ORG
ftr-394	2322	1	treasury	ORG
ftr-394	2322	2	irs	ORG
ftr-394	2322	3	one	CARDINAL
ftr-394	2323	1	•	CARDINAL
ftr-394	2323	2	10/23/07	CARDINAL
ftr-394	2323	3	2007	DATE
ftr-394	2323	4	206	CARDINAL
ftr-394	2323	5	donald korb	PERSON
ftr-394	2323	6	korb	PERSON
ftr-394	2323	7	congress	ORG
ftr-394	2323	8	american	NORP
ftr-394	2323	9	2004	DATE
ftr-394	2324	1	824	CARDINAL
ftr-394	2324	2	florida	GPE
ftr-394	2324	3	8	CARDINAL
ftr-394	2327	1	korb	PERSON
ftr-394	2327	2	irs	ORG
ftr-394	2327	3	two	CARDINAL
ftr-394	2329	1	1	CARDINAL
ftr-394	2330	1	first	ORDINAL
ftr-394	2330	2	merrill lynch	ORG
ftr-394	2331	1	ir-2001-74	PERSON
ftr-394	2331	2	8/29/01	CARDINAL
ftr-394	2332	1	irs	ORG
ftr-394	2332	2	merrill lynch	ORG
ftr-394	2332	3	irs	ORG
ftr-394	2332	4	157	CARDINAL
ftr-394	2332	5	231	CARDINAL
ftr-394	2332	6	3d	CARDINAL
ftr-394	2332	7	1998	DATE
ftr-394	2334	1	four	CARDINAL
ftr-394	2334	2	irs	ORG
ftr-394	2335	1	deloitte	ORG
ftr-394	2335	2	irs	ORG
ftr-394	2335	3	irs	ORG
ftr-394	2335	4	three	CARDINAL
ftr-394	2337	1	6/27/02	CARDINAL
ftr-394	2338	1	irs	ORG
ftr-394	2339	1	irs	ORG
ftr-394	2339	2	one	CARDINAL
ftr-394	2339	3	last august	DATE
ftr-394	2339	4	merrill lynch	ORG
ftr-394	2339	5	pwc	ORG
ftr-394	2339	6	irs	ORG
ftr-394	2339	7	1995	DATE
ftr-394	2340	1	pwc	ORG
ftr-394	2340	2	irs	ORG
ftr-394	2341	1	irs	ORG
ftr-394	2343	1	ir-2003-84	DATE
ftr-394	2344	1	irs	ORG
ftr-394	2344	2	ernst & young’s	ORG
ftr-394	2344	3	$15 million	MONEY
ftr-394	2345	1	2003	DATE
ftr-394	2345	2	128	CARDINAL
ftr-394	2345	3	2	CARDINAL
ftr-394	2345	4	kpmg	ORG
ftr-394	2347	1	irs	ORG
ftr-394	2347	2	the justice department 2008	ORG
ftr-394	2347	3	825	CARDINAL
ftr-394	2347	4	kpmg llp	ORG
ftr-394	2347	5	$456 million	MONEY
ftr-394	2348	1	nineteen	CARDINAL
ftr-394	2348	2	kpmg	ORG
ftr-394	2348	3	jeffrey stein	PERSON
ftr-394	2348	4	new york	GPE
ftr-394	2348	5	r.j.	ORG
ftr-394	2348	6	new york	GPE
ftr-394	2348	7	kpmg	GPE
ftr-394	2348	8	washington national tax group	ORG
ftr-394	2349	1	a.	PERSON
ftr-394	2349	2	kaplan	PERSON
ftr-394	2350	1	united states	ORG
ftr-394	2350	2	stein	PERSON
ftr-394	2350	3	428 f. supp	ORG
ftr-394	2351	1	2d 138	DATE
ftr-394	2351	2	4/4/06	CARDINAL
ftr-394	2352	1	kaplan	PERSON
ftr-394	2352	2	kpmg	ORG
ftr-394	2354	1	kaplan	PERSON
ftr-394	2355	1	kpmg	ORG
ftr-394	2356	1	the justice department’s	ORG
ftr-394	2357	1	kaplan	PERSON
ftr-394	2357	2	thompson	ORG
ftr-394	2357	3	kpmg	ORG
ftr-394	2358	1	united states	ORG
ftr-394	2358	2	stein	PERSON
ftr-394	2358	3	435 f. supp	ORG
ftr-394	2359	1	2d 330	DATE
ftr-394	2359	2	6/26/06	CARDINAL
ftr-394	2359	3	7/14/06	CARDINAL
ftr-394	2360	1	the justice department’s	ORG
ftr-394	2360	2	thompson	ORG
ftr-394	2361	1	kpmg	GPE
ftr-394	2362	1	826	CARDINAL
ftr-394	2362	2	florida	GPE
ftr-394	2363	1	8	CARDINAL
ftr-394	2363	2	•	CARDINAL
ftr-394	2363	3	kaplan	PERSON
ftr-394	2363	4	kpmg	ORG
ftr-394	2363	5	kpmg	ORG
ftr-394	2364	1	kaplan	PERSON
ftr-394	2365	1	kpmg	ORG
ftr-394	2366	1	•	CARDINAL
ftr-394	2366	2	kaplan subsequently	ORG
ftr-394	2368	1	2006	DATE
ftr-394	2368	2	130-10	CARDINAL
ftr-394	2368	3	•	CARDINAL
ftr-394	2368	4	thompson	ORG
ftr-394	2368	5	12/12/06	DATE
ftr-394	2368	6	the justice department	ORG
ftr-394	2369	1	kaplan	PERSON
ftr-394	2369	2	16	CARDINAL
ftr-394	2369	3	kpmg	ORG
ftr-394	2370	1	united states	ORG
ftr-394	2370	2	stein	PERSON
ftr-394	2370	3	461	CARDINAL
ftr-394	2371	1	2d 201	CARDINAL
ftr-394	2371	2	11/13/06	CARDINAL
ftr-394	2372	1	kaplan	PERSON
ftr-394	2372	2	kpmg	GPE
ftr-394	2373	1	kpmg	ORG
ftr-394	2374	1	kaplan	PERSON
ftr-394	2374	2	january 2007	DATE
ftr-394	2376	1	stein v. kpmg	PERSON
ftr-394	2376	2	llp	ORG
ftr-394	2376	3	486	CARDINAL
ftr-394	2376	4	753	CARDINAL
ftr-394	2376	5	2d	DATE
ftr-394	2378	1	second	ORDINAL
ftr-394	2378	2	united states	GPE
ftr-394	2378	3	stein	PERSON
ftr-394	2378	4	kpmg	ORG
ftr-394	2378	5	kpmg	ORG
ftr-394	2379	1	kpmg	ORG
ftr-394	2379	2	new york	GPE
ftr-394	2381	1	kpmg 2008	ORG
ftr-394	2381	2	827	CARDINAL
ftr-394	2382	1	kpmg	ORG
ftr-394	2382	2	more than a dozen	CARDINAL
ftr-394	2382	3	multi-million dollar	MONEY
ftr-394	2384	1	first	ORDINAL
ftr-394	2385	1	second	ORDINAL
ftr-394	2386	1	third	ORDINAL
ftr-394	2386	2	kmpg	PERSON
ftr-394	2388	1	e.	PERSON
ftr-394	2388	2	13	CARDINAL
ftr-394	2388	3	kpmg	ORG
ftr-394	2388	4	sixth	ORDINAL
ftr-394	2389	1	united states	GPE
ftr-394	2389	2	stein	PERSON
ftr-394	2389	3	495	CARDINAL
ftr-394	2389	4	f. supp	PERSON
ftr-394	2390	1	2d 390	DATE
ftr-394	2390	2	7/16/07	CARDINAL
ftr-394	2391	1	kaplan	PERSON
ftr-394	2391	2	as to 13	CARDINAL
ftr-394	2391	3	16	CARDINAL
ftr-394	2391	4	kpmg	ORG
ftr-394	2391	5	u.s.	GPE
ftr-394	2391	6	kpmg	GPE
ftr-394	2392	1	13	CARDINAL
ftr-394	2392	2	kaplan	PERSON
ftr-394	2392	3	five	CARDINAL
ftr-394	2392	4	october 2007	DATE
ftr-394	2393	1	828	CARDINAL
ftr-394	2393	2	florida	GPE
ftr-394	2394	1	8	CARDINAL
ftr-394	2394	2	3	CARDINAL
ftr-394	2394	3	jenkens & gilchrist	ORG
ftr-394	2395	1	the justice department	ORG
ftr-394	2395	2	the jenkens & gilchrist	ORG
ftr-394	2395	3	3/31/07	CARDINAL
ftr-394	2395	4	$76 million	MONEY
ftr-394	2395	5	paul daugerdas	PERSON
ftr-394	2395	6	chicago	GPE
ftr-394	2396	1	2007	DATE
ftr-394	2397	1	tnt	ORG
ftr-394	2397	2	62-2	CARDINAL
ftr-394	2397	3	3/30/07	DATE
ftr-394	2398	1	4	CARDINAL
ftr-394	2398	2	irs	ORG
ftr-394	2398	3	sidley austin	ORG
ftr-394	2399	1	103	CARDINAL
ftr-394	2399	2	5/23/07	CARDINAL
ftr-394	2400	1	irs	ORG
ftr-394	2400	2	sidley	ORG
ftr-394	2400	3	austin llp	PERSON
ftr-394	2400	4	$39.4 million	MONEY
ftr-394	2402	1	5	CARDINAL
ftr-394	2403	1	united states v. coplan	ORG
ftr-394	2404	1	two	CARDINAL
ftr-394	2404	2	two	CARDINAL
ftr-394	2404	3	ernst & young	ORG
ftr-394	2404	4	viper8	DATE
ftr-394	2404	5	5/30/07	CARDINAL
ftr-394	2404	6	new york	GPE
ftr-394	2406	1	2007	DATE
ftr-394	2407	1	tnt	ORG
ftr-394	2407	2	105-1	CARDINAL
ftr-394	2407	3	a.	PERSON
ftr-394	2408	1	2008	DATE
ftr-394	2408	2	35-23	CARDINAL
ftr-394	2409	1	david l. smith	PERSON
ftr-394	2409	2	charles bolton	PERSON
ftr-394	2410	1	smith	PERSON
ftr-394	2410	2	bolton	PERSON
ftr-394	2410	3	bolton	PERSON
ftr-394	2411	1	1	CARDINAL
ftr-394	2412	1	tipra	PERSON
ftr-394	2412	2	4965	DATE
ftr-394	2413	1	35 percent	PERCENT
ftr-394	2413	2	75 percent	PERCENT
ftr-394	2414	1	8	CARDINAL
ftr-394	2415	1	2008	DATE
ftr-394	2415	2	829	CARDINAL
ftr-394	2416	1	b. tipra	PERSON
ftr-394	2416	2	6011(g	DATE
ftr-394	2417	1	§ 6707a	DATE
ftr-394	2418	1	c.	PERSON
ftr-394	2419	1	t.d	PERSON
ftr-394	2419	2	72	CARDINAL
ftr-394	2419	3	36871	DATE
ftr-394	2420	1	41	CARDINAL
ftr-394	2420	2	42	CARDINAL
ftr-394	2420	3	4965	DATE
ftr-394	2421	1	the 15th day	DATE
ftr-394	2421	2	the 5th month	DATE
ftr-394	2422	1	5330	CARDINAL
ftr-394	2423	1	2	CARDINAL
ftr-394	2423	2	proc	PERSON
ftr-394	2424	1	2007-21, 2007-9	DATE
ftr-394	2425	1	613	CARDINAL
ftr-394	2425	2	2/26/07	CARDINAL
ftr-394	2427	1	30 days	DATE
ftr-394	2427	2	irs	ORG
ftr-394	2427	3	30 days	DATE
ftr-394	2429	1	1	CARDINAL
ftr-394	2429	2	§§ 1231-1235	ORG
ftr-394	2429	3	§§ 170	ORG
ftr-394	2429	4	508	CARDINAL
ftr-394	2429	5	2055	DATE
ftr-394	2429	6	2522	DATE
ftr-394	2429	7	4958	DATE
ftr-394	2429	8	6033	DATE
ftr-394	2429	9	4967	DATE
ftr-394	2430	1	830	CARDINAL
ftr-394	2430	2	florida	GPE
ftr-394	2431	1	8	CARDINAL
ftr-394	2431	2	si iii	PERSON
ftr-394	2432	1	a.	PERSON
ftr-394	2432	2	2006-93, 2006-48	DATE
ftr-394	2433	1	1017	CARDINAL
ftr-394	2433	2	11/27/06	CARDINAL
ftr-394	2435	1	70½ years of age	DATE
ftr-394	2435	2	up to $100,000	MONEY
ftr-394	2435	3	2	CARDINAL
ftr-394	2436	1	2006-109	DATE
ftr-394	2436	2	2006-51	DATE
ftr-394	2437	1	1121	CARDINAL
ftr-394	2439	1	8/17/06	CARDINAL
ftr-394	2439	2	7/25/06	CARDINAL
ftr-394	2440	1	2	CARDINAL
ftr-394	2441	1	annual	DATE
ftr-394	2442	1	annual	DATE
ftr-394	2442	2	under $25,000	MONEY
ftr-394	2443	1	years	DATE
ftr-394	2443	2	2007	DATE
ftr-394	2444	1	a.	PERSON
ftr-394	2444	2	year	DATE
ftr-394	2444	3	may 15, 2008	DATE
ftr-394	2445	1	2/25/08	CARDINAL
ftr-394	2446	1	990	CARDINAL
ftr-394	2446	2	990	CARDINAL
ftr-394	2446	3	990-n	PRODUCT
ftr-394	2446	4	990or 990	ORG
ftr-394	2446	5	2007	DATE
ftr-394	2447	1	section 6033(i	LAW
ftr-394	2447	2	990-n	PRODUCT
ftr-394	2447	3	three consecutive years	DATE
ftr-394	2448	1	3	CARDINAL
ftr-394	2448	2	one dollar	MONEY
ftr-394	2449	1	2006	DATE
ftr-394	2449	2	424	CARDINAL
ftr-394	2449	3	2008	DATE
ftr-394	2449	4	831	CARDINAL
ftr-394	2449	5	any year	DATE
ftr-394	2450	1	100 percent	PERCENT
ftr-394	2451	1	4	CARDINAL
ftr-394	2453	1	section 6104(d)(1)(a)(ii	LAW
ftr-394	2453	2	2006	DATE
ftr-394	2453	3	511	CARDINAL
ftr-394	2453	4	990-t. a.	ORG
ftr-394	2454	1	irs	ORG
ftr-394	2455	1	2007-45, 2007-22	DATE
ftr-394	2456	1	1320	CARDINAL
ftr-394	2456	2	5/29/07	CARDINAL
ftr-394	2457	1	6104(d)(1)(a)(ii	CARDINAL
ftr-394	2458	1	990	ORG
ftr-394	2458	2	irs	ORG
ftr-394	2459	1	990	ORG
ftr-394	2459	2	511	CARDINAL
ftr-394	2460	1	990	ORG
ftr-394	2461	1	treasury	ORG
ftr-394	2461	2	6104(d)(1)(a)(ii	CARDINAL
ftr-394	2462	1	5	CARDINAL
ftr-394	2462	2	crso v. commissioner	PERSON
ftr-394	2462	3	128	CARDINAL
ftr-394	2462	4	153	CARDINAL
ftr-394	2462	5	4/30/07	CARDINAL
ftr-394	2463	1	502	CARDINAL
ftr-394	2463	2	512(b)(3	CARDINAL
ftr-394	2464	1	512(b)(3	CARDINAL
ftr-394	2465	1	6	CARDINAL
ftr-394	2465	2	2008	DATE
ftr-394	2467	1	2007-41, 2007-25	DATE
ftr-394	2468	1	1421	CARDINAL
ftr-394	2468	2	6/18/07	CARDINAL
ftr-394	2470	1	21	CARDINAL
ftr-394	2471	1	832	CARDINAL
ftr-394	2471	2	florida	GPE
ftr-394	2471	3	8	CARDINAL
ftr-394	2472	1	7	CARDINAL
ftr-394	2472	2	seventeen-year	DATE
ftr-394	2473	1	proc	PERSON
ftr-394	2474	1	2007-52	DATE
ftr-394	2474	2	2007-30	DATE
ftr-394	2475	1	222	CARDINAL
ftr-394	2475	2	7/23/07	CARDINAL
ftr-394	2475	3	proc	PERSON
ftr-394	2476	1	90-27	CARDINAL
ftr-394	2476	2	514	CARDINAL
ftr-394	2477	1	irs	ORG
ftr-394	2478	1	8.	CARDINAL
ftr-394	2478	2	72	CARDINAL
ftr-394	2478	3	42335	DATE
ftr-394	2479	1	irs	ORG
ftr-394	2480	1	1	CARDINAL
ftr-394	2482	1	471	CARDINAL
ftr-394	2482	2	698	CARDINAL
ftr-394	2482	3	6th	ORDINAL
ftr-394	2483	1	12/21/06	DATE
ftr-394	2483	2	aff’g 124	QUANTITY
ftr-394	2483	3	258	CARDINAL
ftr-394	2483	4	5/25/05	CARDINAL
ftr-394	2484	1	•	CARDINAL
ftr-394	2484	2	sixth	ORDINAL
ftr-394	2485	1	2	CARDINAL
ftr-394	2485	2	20	MONEY
ftr-394	2485	3	each week	DATE
ftr-394	2486	1	1217	CARDINAL
ftr-394	2486	2	2008	DATE
ftr-394	2486	3	833	CARDINAL
ftr-394	2487	1	2007	DATE
ftr-394	2488	1	1	CARDINAL
ftr-394	2488	2	2006-110	DATE
ftr-394	2488	3	2006-51	DATE
ftr-394	2489	1	1127	CARDINAL
ftr-394	2489	2	12/18/06	CARDINAL
ftr-394	2490	1	1	CARDINAL
ftr-394	2490	2	a taxable year	DATE
ftr-394	2490	3	2	CARDINAL
ftr-394	2491	1	170(f)(11)(e	CARDINAL
ftr-394	2491	2	6695a	DATE
ftr-394	2491	3	§§ 6662	ORG
ftr-394	2491	4	6664	DATE
ftr-394	2491	5	6696	DATE
ftr-394	2492	1	1	CARDINAL
ftr-394	2492	2	2006-96	DATE
ftr-394	2492	3	46	CARDINAL
ftr-394	2493	1	902	CARDINAL
ftr-394	2493	2	11/13/06	CARDINAL
ftr-394	2494	1	§§ 170(f)(11)(e	ORG
ftr-394	2494	2	6695a	DATE
ftr-394	2494	3	§ 1219	ORG
ftr-394	2494	4	2006	DATE
ftr-394	2496	1	1	CARDINAL
ftr-394	2498	1	2007-50, 2007-25	DATE
ftr-394	2499	1	1430	CARDINAL
ftr-394	2499	2	6/18/07	CARDINAL
ftr-394	2500	1	30 percent	PERCENT
ftr-394	2501	1	2005	DATE
ftr-394	2501	2	before 2008	DATE
ftr-394	2501	3	50 percent	PERCENT
ftr-394	2502	1	fifteen years	DATE
ftr-394	2503	1	100 percent	PERCENT
ftr-394	2505	1	3	CARDINAL
ftr-394	2505	2	49,000	MONEY
ftr-394	2505	3	9,000	MONEY
ftr-394	2506	1	stamoulis	PERSON
ftr-394	2506	2	t.c. summ	PERSON
ftr-394	2508	1	2007-38	DATE
ftr-394	2509	1	goldman sachs	ORG
ftr-394	2509	2	834	CARDINAL
ftr-394	2509	3	florida	GPE
ftr-394	2510	1	8	CARDINAL
ftr-394	2510	2	55,764	MONEY
ftr-394	2510	3	2002	DATE
ftr-394	2511	1	$49,000 to $9,000	MONEY
ftr-394	2512	1	•	CARDINAL
ftr-394	2512	2	bill clinton	PERSON
ftr-394	2512	3	stamoulis	PERSON
ftr-394	2513	1	monica	PERSON
ftr-394	2514	1	4. one	CARDINAL
ftr-394	2514	2	timothy mcveigh’s	PERSON
ftr-394	2515	1	jones v. commissioner	PERSON
ftr-394	2515	2	129 t.c	QUANTITY
ftr-394	2515	3	1466	CARDINAL
ftr-394	2516	1	sherrel jones	PERSON
ftr-394	2516	2	one	CARDINAL
ftr-394	2516	3	timothy mcveigh’s	PERSON
ftr-394	2516	4	oklahoma city	GPE
ftr-394	2516	5	the university of texas	ORG
ftr-394	2516	6	timothy mcveigh	PERSON
ftr-394	2517	1	cohen upheld	PERSON
ftr-394	2517	2	irs	ORG
ftr-394	2517	3	oklahoma	GPE
ftr-394	2519	1	1221(a)(3	CARDINAL
ftr-394	2519	2	zero	CARDINAL
ftr-394	2520	1	1	CARDINAL
ftr-394	2521	1	6662	DATE
ftr-394	2523	1	2007-19, 2007-14	DATE
ftr-394	2524	1	843	CARDINAL
ftr-394	2525	1	2007-20, 2007-14	DATE
ftr-394	2526	1	863	CARDINAL
ftr-394	2526	2	2007-21, 2007-14	DATE
ftr-394	2526	3	865	CARDINAL
ftr-394	2526	4	irs	ORG
ftr-394	2526	5	2008	DATE
ftr-394	2526	6	835	CARDINAL
ftr-394	2526	7	2007-22	DATE
ftr-394	2526	8	14	CARDINAL
ftr-394	2526	9	866	CARDINAL
ftr-394	2526	10	1	CARDINAL
ftr-394	2526	11	united states	ORG
ftr-394	2526	12	2	CARDINAL
ftr-394	2527	1	a.	PERSON
ftr-394	2527	2	2007-30, 2007-14	DATE
ftr-394	2528	1	883	CARDINAL
ftr-394	2529	1	2.	CARDINAL
ftr-394	2530	1	9309	DATE
ftr-394	2530	2	72	CARDINAL
ftr-394	2530	3	902	CARDINAL
ftr-394	2532	1	1.6664-2(c	QUANTITY
ftr-394	2533	1	1	CARDINAL
ftr-394	2533	2	irs	ORG
ftr-394	2533	3	john doe summons	PERSON
ftr-394	2533	4	third	ORDINAL
ftr-394	2533	5	2	CARDINAL
ftr-394	2533	6	irs	ORG
ftr-394	2533	7	3	CARDINAL
ftr-394	2534	1	3	CARDINAL
ftr-394	2534	2	2006	DATE
ftr-394	2534	3	407	CARDINAL
ftr-394	2534	4	$500 to $5,000	MONEY
ftr-394	2536	1	irs	ORG
ftr-394	2536	2	up to $5,000	MONEY
ftr-394	2537	1	4.	CARDINAL
ftr-394	2537	2	marion barry	PERSON
ftr-394	2538	1	united states	PERSON
ftr-394	2538	2	barry	PERSON
ftr-394	2538	3	477	CARDINAL
ftr-394	2539	1	2d 146	DATE
ftr-394	2539	2	3/12/07	CARDINAL
ftr-394	2540	1	marion barry	PERSON
ftr-394	2540	2	barry	PERSON
ftr-394	2540	3	two	CARDINAL
ftr-394	2540	4	836	CARDINAL
ftr-394	2540	5	florida	GPE
ftr-394	2541	1	8	CARDINAL
ftr-394	2543	1	barry	PERSON
ftr-394	2544	1	a.	PERSON
ftr-394	2547	1	united states	GPE
ftr-394	2547	2	barry	PERSON
ftr-394	2547	3	99	CARDINAL
ftr-394	2547	4	2007-2484	DATE
ftr-394	2547	5	d. d.c	PERSON
ftr-394	2547	6	4/26/07	CARDINAL
ftr-394	2548	1	hogan	PERSON
ftr-394	2550	1	5	CARDINAL
ftr-394	2552	1	reiserer v. united states	PERSON
ftr-394	2552	2	479	CARDINAL
ftr-394	2552	3	1160	CARDINAL
ftr-394	2552	4	9th	ORDINAL
ftr-394	2553	1	3/20/07	CARDINAL
ftr-394	2555	1	irs	ORG
ftr-394	2556	1	ninth	ORDINAL
ftr-394	2556	2	6700	CARDINAL
ftr-394	2560	1	6	CARDINAL
ftr-394	2561	1	united states	ORG
ftr-394	2561	2	moran	PERSON
ftr-394	2561	3	493	CARDINAL
ftr-394	2561	4	1002	CARDINAL
ftr-394	2561	5	9th	ORDINAL
ftr-394	2562	1	482	CARDINAL
ftr-394	2562	2	1101	CARDINAL
ftr-394	2562	3	9th	ORDINAL
ftr-394	2564	1	pamela	PERSON
ftr-394	2564	2	james moran	PERSON
ftr-394	2564	3	the united states	GPE
ftr-394	2566	1	anderson	PERSON
ftr-394	2566	2	ark and associates	ORG
ftr-394	2567	1	2008	DATE
ftr-394	2567	2	837	CARDINAL
ftr-394	2567	3	costa rica	GPE
ftr-394	2568	1	moran	PERSON
ftr-394	2569	1	moran	PERSON
ftr-394	2570	1	ninth	ORDINAL
ftr-394	2572	1	7	CARDINAL
ftr-394	2572	2	supreme court	ORG
ftr-394	2573	1	hinck v. united states	ORG
ftr-394	2573	2	127	CARDINAL
ftr-394	2573	3	s. ct.	PERSON
ftr-394	2573	4	2011	DATE
ftr-394	2573	5	5/21/07	CARDINAL
ftr-394	2574	1	section 6404(e)(1	LAW
ftr-394	2574	2	irs	ORG
ftr-394	2575	1	section 6404(h	LAW
ftr-394	2577	1	$2 million	MONEY
ftr-394	2577	2	$7 million	MONEY
ftr-394	2579	1	the supreme court	ORG
ftr-394	2581	1	fifth	ORDINAL
ftr-394	2581	2	beall v. united states	ORG
ftr-394	2581	3	336	CARDINAL
ftr-394	2581	4	419	CARDINAL
ftr-394	2581	5	2003	DATE
ftr-394	2582	1	8	CARDINAL
ftr-394	2584	1	2007	DATE
ftr-394	2584	2	8246	DATE
ftr-394	2584	3	§§ 6694	ORG
ftr-394	2584	4	7701	CARDINAL
ftr-394	2584	5	6694	DATE
ftr-394	2587	1	250	MONEY
ftr-394	2587	2	1,000	MONEY
ftr-394	2587	3	50 percent	PERCENT
ftr-394	2587	4	838	CARDINAL
ftr-394	2587	5	florida	GPE
ftr-394	2588	1	8	CARDINAL
ftr-394	2588	2	1,000	MONEY
ftr-394	2588	3	5,000	MONEY
ftr-394	2588	4	50 percent	PERCENT
ftr-394	2589	1	5/25/07	CARDINAL
ftr-394	2590	1	a.	PERSON
ftr-394	2590	2	2007	DATE
ftr-394	2591	1	115	CARDINAL
ftr-394	2591	2	2007-54	DATE
ftr-394	2591	3	2007-27	DATE
ftr-394	2592	1	12	CARDINAL
ftr-394	2593	1	12/31/07	CARDINAL
ftr-394	2593	2	1/15/08	CARDINAL
ftr-394	2593	3	1/31/08	CARDINAL
ftr-394	2594	1	irs	ORG
ftr-394	2594	2	6694(b	CARDINAL
ftr-394	2595	1	b.	PERSON
ftr-394	2595	2	230	CARDINAL
ftr-394	2596	1	reg-138637-07	DATE
ftr-394	2596	2	the internal revenue service	ORG
ftr-394	2596	3	72	CARDINAL
ftr-394	2596	4	54621	CARDINAL
ftr-394	2596	5	9/26/07	CARDINAL
ftr-394	2597	1	230	CARDINAL
ftr-394	2597	2	10.34	CARDINAL
ftr-394	2597	3	6694	DATE
ftr-394	2597	4	2007	DATE
ftr-394	2598	1	deborah butler	PERSON
ftr-394	2598	2	irs	ORG
ftr-394	2598	3	first	ORDINAL
ftr-394	2598	4	6694	DATE
ftr-394	2598	5	6694	DATE
ftr-394	2598	6	230	CARDINAL
ftr-394	2599	1	three	CARDINAL
ftr-394	2599	2	12/31/07	CARDINAL
ftr-394	2599	3	2007-54	DATE
ftr-394	2600	1	1	CARDINAL
ftr-394	2600	2	2008-11, 2008-3	DATE
ftr-394	2601	1	279	CARDINAL
ftr-394	2601	2	1/22/08	CARDINAL
ftr-394	2602	1	1/1/08	CARDINAL
ftr-394	2602	2	6694	DATE
ftr-394	2603	1	2	CARDINAL
ftr-394	2603	2	2008-12, 2008-3	DATE
ftr-394	2604	1	280	CARDINAL
ftr-394	2604	2	1/22/08	CARDINAL
ftr-394	2606	1	3	CARDINAL
ftr-394	2607	1	2008-13, 2008-3	DATE
ftr-394	2608	1	282	CARDINAL
ftr-394	2608	2	1/22/08	CARDINAL
ftr-394	2609	1	2007	DATE
ftr-394	2610	1	6694	DATE
ftr-394	2610	2	2008	DATE
ftr-394	2610	3	839	CARDINAL
ftr-394	2612	1	1.6662-4(d)(3)(ii	CARDINAL
ftr-394	2612	2	greater than 50 percent	PERCENT
ftr-394	2612	3	irs	ORG
ftr-394	2614	1	1.6694-1(e	CARDINAL
ftr-394	2615	1	third	ORDINAL
ftr-394	2616	1	third	ORDINAL
ftr-394	2617	1	•	CARDINAL
ftr-394	2617	2	6694	DATE
ftr-394	2618	1	1	CARDINAL
ftr-394	2618	2	1.6662-4(f	CARDINAL
ftr-394	2618	3	8275	DATE
ftr-394	2618	4	annual	DATE
ftr-394	2618	5	1.6662-4(f)(2	DATE
ftr-394	2618	6	2	CARDINAL
ftr-394	2618	7	section 6662(d)(2)(b	LAW
ftr-394	2618	8	1.6662-4(f	CARDINAL
ftr-394	2619	1	3	CARDINAL
ftr-394	2620	1	section 6662(d)(2)(b)(i	LAW
ftr-394	2620	2	840	CARDINAL
ftr-394	2620	3	florida	GPE
ftr-394	2621	1	8	CARDINAL
ftr-394	2621	2	section 6662	LAW
ftr-394	2621	3	6694	DATE
ftr-394	2621	4	4	CARDINAL
ftr-394	2622	1	section 6662(d)(2)(b	LAW
ftr-394	2622	2	section 6662(d)(2)(c	DATE
ftr-394	2622	3	section 6662(d)(2)(c	LAW
ftr-394	2622	4	section 6694	LAW
ftr-394	2623	1	•	CARDINAL
ftr-394	2623	2	6694	DATE
ftr-394	2623	3	6662	DATE
ftr-394	2623	4	• one	CARDINAL
ftr-394	2625	1	10	CARDINAL
ftr-394	2631	1	j signs	PERSON
ftr-394	2632	1	irs	ORG
ftr-394	2633	1	section 6694	LAW
ftr-394	2634	1	•	CARDINAL
ftr-394	2634	2	new york	GPE
ftr-394	2634	3	10	CARDINAL
ftr-394	2634	4	2008	DATE
ftr-394	2634	5	841	CARDINAL
ftr-394	2635	1	deborah butler	PERSON
ftr-394	2636	1	a year	DATE
ftr-394	2637	1	2008	DATE
ftr-394	2637	2	24-8	DATE
ftr-394	2637	3	2008	DATE
ftr-394	2638	1	9	CARDINAL
ftr-394	2639	1	2007	DATE
ftr-394	2639	2	§ 8247(a	ORG
ftr-394	2639	3	6676	DATE
ftr-394	2639	4	20 percent	PERCENT
ftr-394	2640	1	32	CARDINAL
ftr-394	2641	1	5/25/07	CARDINAL
ftr-394	2641	2	2007	DATE
ftr-394	2642	1	10	CARDINAL
ftr-394	2643	1	zero	CARDINAL
ftr-394	2643	2	greater than 400 percent	PERCENT
ftr-394	2643	3	zero	CARDINAL
ftr-394	2644	1	mcdonough v. commissioner	ORG
ftr-394	2644	2	t.c.	PERSON
ftr-394	2645	1	2007	DATE
ftr-394	2645	2	4/25/07	CARDINAL
ftr-394	2646	1	zero	CARDINAL
ftr-394	2648	1	1.6662-5(g	CARDINAL
ftr-394	2648	2	400 percent	PERCENT
ftr-394	2649	1	40 percent	PERCENT
ftr-394	2650	1	11	CARDINAL
ftr-394	2653	1	thompson v. commissioner	ORG
ftr-394	2653	2	499	CARDINAL
ftr-394	2653	3	129	CARDINAL
ftr-394	2653	4	2d	DATE
ftr-394	2654	1	8/23/07	CARDINAL
ftr-394	2656	1	2004	CARDINAL
ftr-394	2657	1	1998	DATE
ftr-394	2657	2	about 20 percent	PERCENT
ftr-394	2658	1	2000	DATE
ftr-394	2658	2	2002	DATE
ftr-394	2659	1	irs	ORG
ftr-394	2659	2	$32 million	MONEY
ftr-394	2659	3	$1.75 million	MONEY
ftr-394	2659	4	$13.5 million	MONEY
ftr-394	2660	1	less than 150 percent	PERCENT
ftr-394	2660	2	the tax court	ORG
ftr-394	2660	3	40 percent	PERCENT
ftr-394	2661	1	842	CARDINAL
ftr-394	2661	2	florida	GPE
ftr-394	2661	3	8	CARDINAL
ftr-394	2661	4	•	CARDINAL
ftr-394	2661	5	second	ORDINAL
ftr-394	2662	1	jacobs	PERSON
ftr-394	2662	2	anchorage	GPE
ftr-394	2662	3	alaska	GPE
ftr-394	2662	4	irs	ORG
ftr-394	2662	5	alaska	GPE
ftr-394	2662	6	irs	ORG
ftr-394	2662	7	new york	GPE
ftr-394	2663	1	irs	ORG
ftr-394	2664	1	12	CARDINAL
ftr-394	2666	1	one year in a half	DATE
ftr-394	2666	2	five years	DATE
ftr-394	2666	3	10,000	MONEY
ftr-394	2667	1	united states	ORG
ftr-394	2667	2	taylor	PERSON
ftr-394	2667	3	499	CARDINAL
ftr-394	2667	4	94	CARDINAL
ftr-394	2668	1	8/17/07	CARDINAL
ftr-394	2669	1	first	ORDINAL
ftr-394	2669	2	one year in a half	DATE
ftr-394	2669	3	five years	DATE
ftr-394	2669	4	10,000	MONEY
ftr-394	2670	1	sixteen	CARDINAL
ftr-394	2670	2	9,000	MONEY
ftr-394	2670	3	16,000	MONEY
ftr-394	2670	4	irs	ORG
ftr-394	2673	1	a.	PERSON
ftr-394	2674	1	taylor v. united states	PERSON
ftr-394	2674	2	128	CARDINAL
ftr-394	2674	3	s. ct	PERSON
ftr-394	2675	1	878	CARDINAL
ftr-394	2676	1	the supreme court	ORG
ftr-394	2676	2	first	ORDINAL
ftr-394	2676	3	gall v. united states	ORG
ftr-394	2676	4	128	CARDINAL
ftr-394	2676	5	s. ct	PERSON
ftr-394	2677	1	586	CARDINAL
ftr-394	2677	2	2007	DATE
ftr-394	2678	1	13	CARDINAL
ftr-394	2678	2	déjà vu	PERSON
ftr-394	2678	3	united states v. carlson	PERSON
ftr-394	2678	4	498	CARDINAL
ftr-394	2678	5	761	CARDINAL
ftr-394	2678	6	8th	ORDINAL
ftr-394	2679	1	7202	DATE
ftr-394	2681	1	2008	DATE
ftr-394	2681	2	843 14	DATE
ftr-394	2682	1	united states	GPE
ftr-394	2682	2	tomko	ORG
ftr-394	2682	3	498	CARDINAL
ftr-394	2682	4	157	CARDINAL
ftr-394	2682	5	3d	CARDINAL
ftr-394	2683	1	one year	DATE
ftr-394	2683	2	250,000	MONEY
ftr-394	2683	3	three years	DATE
ftr-394	2683	4	250 hours	TIME
ftr-394	2683	5	228,557	MONEY
ftr-394	2685	1	a.	PERSON
ftr-394	2686	1	second	ORDINAL
ftr-394	2687	1	513	CARDINAL
ftr-394	2687	2	360	CARDINAL
ftr-394	2687	3	3d	CARDINAL
ftr-394	2688	1	1/17/08	CARDINAL
ftr-394	2689	1	15	CARDINAL
ftr-394	2690	1	unto caesar	PERSON
ftr-394	2691	1	united states	GPE
ftr-394	2691	2	mckee	PERSON
ftr-394	2691	3	506	CARDINAL
ftr-394	2691	4	225	CARDINAL
ftr-394	2691	5	3d	CARDINAL
ftr-394	2692	1	10/29/07	CARDINAL
ftr-394	2693	1	third	ORDINAL
ftr-394	2693	2	mckee	PERSON
ftr-394	2693	3	7201	DATE
ftr-394	2693	4	two	CARDINAL
ftr-394	2693	5	israel	GPE
ftr-394	2694	1	one	CARDINAL
ftr-394	2694	2	donato	PERSON
ftr-394	2694	3	inge donato	PERSON
ftr-394	2694	4	941	CARDINAL
ftr-394	2694	5	one	CARDINAL
ftr-394	2694	6	riy	ORG
ftr-394	2694	7	riy	ORG
ftr-394	2695	1	941	CARDINAL
ftr-394	2695	2	inge donato	PERSON
ftr-394	2695	3	riy	CARDINAL
ftr-394	2696	1	7201	DATE
ftr-394	2698	1	1	CARDINAL
ftr-394	2698	2	honi soit qui mal y pense	ORG
ftr-394	2699	1	united states	GPE
ftr-394	2699	2	bdo seidman	PERSON
ftr-394	2699	3	llp	ORG
ftr-394	2699	4	95	CARDINAL
ftr-394	2699	5	2005	DATE
ftr-394	2699	6	1725	DATE
ftr-394	2699	7	n.d.	GPE
ftr-394	2700	1	3/30/05	CARDINAL
ftr-394	2701	1	only one	CARDINAL
ftr-394	2701	2	267	CARDINAL
ftr-394	2701	3	irs	ORG
ftr-394	2701	4	844	CARDINAL
ftr-394	2701	5	florida	GPE
ftr-394	2702	1	8	CARDINAL
ftr-394	2702	2	both.9	PERSON
ftr-394	2702	3	irs	ORG
ftr-394	2703	1	one	CARDINAL
ftr-394	2703	2	bdo	ORG
ftr-394	2703	3	bdo	ORG
ftr-394	2704	1	•	CARDINAL
ftr-394	2704	2	the § 7525(b	ORG
ftr-394	2705	1	•	CARDINAL
ftr-394	2705	2	2	CARDINAL
ftr-394	2707	1	a.	PERSON
ftr-394	2709	1	95	CARDINAL
ftr-394	2709	2	n.d.	GPE
ftr-394	2710	1	5/17/05	CARDINAL
ftr-394	2713	1	•	CARDINAL
ftr-394	2713	2	year-end	DATE
ftr-394	2713	3	bdo	ORG
ftr-394	2714	1	•	CARDINAL
ftr-394	2714	2	holderman	ORG
ftr-394	2714	3	a-40	PERSON
ftr-394	2714	4	irs	ORG
ftr-394	2714	5	eight	CARDINAL
ftr-394	2714	6	1	CARDINAL
ftr-394	2714	7	bdo	ORG
ftr-394	2714	8	2	CARDINAL
ftr-394	2714	9	bdo	ORG
ftr-394	2714	10	third	ORDINAL
ftr-394	2714	11	3	CARDINAL
ftr-394	2714	12	4	CARDINAL
ftr-394	2714	13	bdo	ORG
ftr-394	2714	14	5	CARDINAL
ftr-394	2714	15	9	CARDINAL
ftr-394	2716	1	2008	DATE
ftr-394	2717	1	845	CARDINAL
ftr-394	2717	2	6	CARDINAL
ftr-394	2717	3	bdo	ORG
ftr-394	2717	4	7	CARDINAL
ftr-394	2717	5	irs	ORG
ftr-394	2718	1	b.	PERSON
ftr-394	2718	2	holderman	ORG
ftr-394	2718	3	seventh	ORDINAL
ftr-394	2720	1	united states	ORG
ftr-394	2720	2	bdo seidman	PERSON
ftr-394	2720	3	llp	ORG
ftr-394	2720	4	492	CARDINAL
ftr-394	2720	5	806	CARDINAL
ftr-394	2720	6	7th	ORDINAL
ftr-394	2722	1	seventh	ORDINAL
ftr-394	2722	2	a-40	PERSON
ftr-394	2723	1	irs	ORG
ftr-394	2723	2	7525	DATE
ftr-394	2723	3	irs	ORG
ftr-394	2724	1	266	CARDINAL
ftr-394	2724	2	irs	ORG
ftr-394	2725	1	2.	CARDINAL
ftr-394	2726	1	shahinian	NORP
ftr-394	2726	2	tankian	PERSON
ftr-394	2726	3	242	CARDINAL
ftr-394	2726	4	255	CARDINAL
ftr-394	2727	1	5/7/07	CARDINAL
ftr-394	2728	1	castel	PERSON
ftr-394	2728	2	two	CARDINAL
ftr-394	2728	3	weil, gotshal & manges	ORG
ftr-394	2729	1	irs	ORG
ftr-394	2730	1	irs	ORG
ftr-394	2730	2	irs	ORG
ftr-394	2731	1	irs	ORG
ftr-394	2731	2	irs	ORG
ftr-394	2732	1	846	CARDINAL
ftr-394	2732	2	florida	GPE
ftr-394	2732	3	8	CARDINAL
ftr-394	2732	4	3	CARDINAL
ftr-394	2733	1	2002-63	DATE
ftr-394	2733	2	27	CARDINAL
ftr-394	2734	1	72	DATE
ftr-394	2734	2	7/8/02	CARDINAL
ftr-394	2735	1	7/1/02	DATE
ftr-394	2735	2	2001-51, 2001-34	DATE
ftr-394	2735	3	190	CARDINAL
ftr-394	2735	4	irs	ORG
ftr-394	2737	1	7525	DATE
ftr-394	2739	1	cc-2003-012	ORG
ftr-394	2743	1	cc-2004-010	EVENT
ftr-394	2743	2	1/22/04	CARDINAL
ftr-394	2743	3	cc-2003-012	PRODUCT
ftr-394	2746	1	•	CARDINAL
ftr-394	2747	1	textron	ORG
ftr-394	2748	1	united states v. textron, inc.	ORG
ftr-394	2748	2	2006	DATE
ftr-394	2748	3	84-19	CARDINAL
ftr-394	2748	4	4/28/06	CARDINAL
ftr-394	2749	1	2006	DATE
ftr-394	2749	2	84-4	CARDINAL
ftr-394	2749	3	textron	ORG
ftr-394	2749	4	six	CARDINAL
ftr-394	2749	5	2001	DATE
ftr-394	2749	6	2005-13, 2005-9	DATE
ftr-394	2750	1	630	CARDINAL
ftr-394	2750	2	2008	DATE
ftr-394	2751	1	847 •	CARDINAL
ftr-394	2751	2	arthur young & co.	ORG
ftr-394	2751	3	465	CARDINAL
ftr-394	2751	4	805	CARDINAL
ftr-394	2751	5	1984	DATE
ftr-394	2751	6	irs	ORG
ftr-394	2754	1	sixth	ORDINAL
ftr-394	2755	1	united states	GPE
ftr-394	2755	2	457	CARDINAL
ftr-394	2755	3	590	CARDINAL
ftr-394	2755	4	6th	ORDINAL
ftr-394	2755	5	8/10/06	CARDINAL
ftr-394	2756	1	irs	ORG
ftr-394	2756	2	seven	CARDINAL
ftr-394	2757	1	five	CARDINAL
ftr-394	2757	2	two	CARDINAL
ftr-394	2757	3	3/29/00	CARDINAL
ftr-394	2757	4	kpmg	ORG
ftr-394	2757	5	$112 million	MONEY
ftr-394	2758	1	sixth	ORDINAL
ftr-394	2758	2	cole	PRODUCT
ftr-394	2758	3	two	CARDINAL
ftr-394	2758	4	irs	ORG
ftr-394	2759	1	•	CARDINAL
ftr-394	2760	1	i]n	DATE
ftr-394	2760	2	united states	GPE
ftr-394	2760	3	adlman	PERSON
ftr-394	2760	4	68	CARDINAL
ftr-394	2760	5	1495	CARDINAL
ftr-394	2760	6	1496	CARDINAL
ftr-394	2760	7	2d	DATE
ftr-394	2760	8	1995	DATE
ftr-394	2760	9	irs	ORG
ftr-394	2760	10	$ 290 million	MONEY
ftr-394	2761	1	second	ORDINAL
ftr-394	2762	1	1501	CARDINAL
ftr-394	2764	1	•	CARDINAL
ftr-394	2765	1	1	CARDINAL
ftr-394	2765	2	848	CARDINAL
ftr-394	2765	3	florida	GPE
ftr-394	2765	4	8	CARDINAL
ftr-394	2765	5	2	CARDINAL
ftr-394	2766	1	•	CARDINAL
ftr-394	2767	1	•	CARDINAL
ftr-394	2767	2	irs	ORG
ftr-394	2767	3	irs	ORG
ftr-394	2769	1	•	CARDINAL
ftr-394	2770	1	1	CARDINAL
ftr-394	2770	2	2007-04	DATE
ftr-394	2771	1	irs	ORG
ftr-394	2771	2	united states	GPE
ftr-394	2771	3	457	CARDINAL
ftr-394	2771	4	590	CARDINAL
ftr-394	2771	5	6th	ORDINAL
ftr-394	2771	6	2006	DATE
ftr-394	2772	1	irs	ORG
ftr-394	2772	2	annual	DATE
ftr-394	2772	3	kpmg	ORG
ftr-394	2772	4	annual	DATE
ftr-394	2773	1	irs	ORG
ftr-394	2773	2	sixth	ORDINAL
ftr-394	2774	1	e. district court	ORG
ftr-394	2774	2	irs	ORG
ftr-394	2775	1	united states v. textron inc.	ORG
ftr-394	2775	2	507	CARDINAL
ftr-394	2775	3	f. supp	PERSON
ftr-394	2776	1	2d 138	DATE
ftr-394	2777	1	textron	ORG
ftr-394	2777	2	six	CARDINAL
ftr-394	2777	3	2001	DATE
ftr-394	2777	4	2005	DATE
ftr-394	2778	1	irs	ORG
ftr-394	2778	2	more than one	CARDINAL
ftr-394	2778	3	irs	ORG
ftr-394	2779	1	textron	ORG
ftr-394	2780	1	torres	PERSON
ftr-394	2780	2	irs	ORG
ftr-394	2781	1	fifth	ORDINAL
ftr-394	2781	2	united states	GPE
ftr-394	2781	3	el paso company	ORG
ftr-394	2781	4	682	CARDINAL
ftr-394	2781	5	530	CARDINAL
ftr-394	2781	6	1982	DATE
ftr-394	2781	7	2008	DATE
ftr-394	2781	8	849	CARDINAL
ftr-394	2782	1	ernst & young	ORG
ftr-394	2782	2	301	CARDINAL
ftr-394	2782	3	irs	ORG
ftr-394	2783	1	4.	CARDINAL
ftr-394	2784	1	deseret management corp.	ORG
ftr-394	2785	1	v. united states	GPE
ftr-394	2785	2	76	DATE
ftr-394	2787	1	3/29/07	CARDINAL
ftr-394	2788	1	irs	ORG
ftr-394	2788	2	irs	ORG
ftr-394	2790	1	a.	PERSON
ftr-394	2790	2	irs	ORG
ftr-394	2791	1	129	CARDINAL
ftr-394	2791	2	45	CARDINAL
ftr-394	2791	3	9/05/07	CARDINAL
ftr-394	2793	1	irs	ORG
ftr-394	2793	2	a few months later	DATE
ftr-394	2793	3	irs	ORG
ftr-394	2795	1	chabot	PERSON
ftr-394	2796	1	irs	ORG
ftr-394	2796	2	irs	ORG
ftr-394	2796	3	irs	ORG
ftr-394	2796	4	irs	ORG
ftr-394	2798	1	irs	ORG
ftr-394	2799	1	850	CARDINAL
ftr-394	2799	2	florida	GPE
ftr-394	2799	3	8	CARDINAL
ftr-394	2800	1	5	CARDINAL
ftr-394	2801	1	snider v. united states	PERSON
ftr-394	2801	2	468	CARDINAL
ftr-394	2801	3	500	CARDINAL
ftr-394	2801	4	8th	ORDINAL
ftr-394	2802	1	third	ORDINAL
ftr-394	2802	2	6103	DATE
ftr-394	2803	1	1,000	MONEY
ftr-394	2804	1	a. aod	PERSON
ftr-394	2804	2	2007-03	DATE
ftr-394	2805	1	irs	ORG
ftr-394	2805	2	snider v. united states	PERSON
ftr-394	2806	1	irs	ORG
ftr-394	2806	2	third	ORDINAL
ftr-394	2807	1	irs	ORG
ftr-394	2808	1	6	CARDINAL
ftr-394	2808	2	irs	ORG
ftr-394	2809	1	495	CARDINAL
ftr-394	2809	2	676	CARDINAL
ftr-394	2809	3	cir	ORG
ftr-394	2810	1	7/24/07	CARDINAL
ftr-394	2811	1	henderson	PERSON
ftr-394	2811	2	416	CARDINAL
ftr-394	2812	1	2d 119	DATE
ftr-394	2812	2	2/27/06	CARDINAL
ftr-394	2812	3	6110	ORG
ftr-394	2812	4	irs	ORG
ftr-394	2813	1	cca	ORG
ftr-394	2813	2	occ	ORG
ftr-394	2813	3	less than two hours	TIME
ftr-394	2813	4	less than two hours	TIME
ftr-394	2813	5	henderson	PERSON
ftr-394	2813	6	cca	ORG
ftr-394	2814	1	irs	ORG
ftr-394	2815	1	less than two hours	TIME
ftr-394	2815	2	longer than two hours	TIME
ftr-394	2816	1	2008	DATE
ftr-394	2816	2	851 7	DATE
ftr-394	2817	1	7525	DATE
ftr-394	2818	1	valero energy corp.	ORG
ftr-394	2819	1	v. united states	GPE
ftr-394	2819	2	100	CARDINAL
ftr-394	2819	3	2007-6473	DATE
ftr-394	2819	4	n.d.	GPE
ftr-394	2820	1	valero	ORG
ftr-394	2820	2	irs	ORG
ftr-394	2820	3	valero	ORG
ftr-394	2820	4	arthur andersen	PERSON
ftr-394	2821	1	kennelly	ORG
ftr-394	2821	2	valero	ORG
ftr-394	2823	1	valero confuse[d	WORK_OF_ART
ftr-394	2824	1	valero	ORG
ftr-394	2824	2	arthur andersen	PERSON
ftr-394	2824	3	irs	ORG
ftr-394	2824	4	arthur andersen	PERSON
ftr-394	2824	5	valero	ORG
ftr-394	2825	1	seventh	ORDINAL
ftr-394	2826	1	logan v. commercial union ins. co.	ORG
ftr-394	2826	2	96	CARDINAL
ftr-394	2826	3	971	CARDINAL
ftr-394	2826	4	976–77	CARDINAL
ftr-394	2826	5	7th	ORDINAL
ftr-394	2826	6	1996	DATE
ftr-394	2828	1	7525	DATE
ftr-394	2829	1	two	CARDINAL
ftr-394	2830	1	first	ORDINAL
ftr-394	2830	2	arthur andersen	PERSON
ftr-394	2831	1	second	ORDINAL
ftr-394	2833	1	seventh	ORDINAL
ftr-394	2833	2	united states	GPE
ftr-394	2833	3	bdo seidman	PERSON
ftr-394	2833	4	llp	ORG
ftr-394	2833	5	492	CARDINAL
ftr-394	2833	6	806	CARDINAL
ftr-394	2833	7	7th	ORDINAL
ftr-394	2833	8	6/2/07	TIME
ftr-394	2834	1	1	CARDINAL
ftr-394	2835	1	russians	NORP
ftr-394	2836	1	russians	NORP
ftr-394	2837	1	pacific fisheries, inc.	ORG
ftr-394	2837	2	v. united states	GPE
ftr-394	2837	3	484	CARDINAL
ftr-394	2837	4	1103	CARDINAL
ftr-394	2837	5	9th	ORDINAL
ftr-394	2838	1	4/17/07	CARDINAL
ftr-394	2839	1	irs	ORG
ftr-394	2839	2	852	CARDINAL
ftr-394	2839	3	florida	GPE
ftr-394	2840	1	8	CARDINAL
ftr-394	2840	2	russian	NORP
ftr-394	2842	1	2	CARDINAL
ftr-394	2843	1	davis v. commissioner	PERSON
ftr-394	2843	2	t.c.	PERSON
ftr-394	2844	1	2007	DATE
ftr-394	2844	2	201	CARDINAL
ftr-394	2844	3	7/24/07	CARDINAL
ftr-394	2845	1	halpern	PERSON
ftr-394	2845	2	25,800	MONEY
ftr-394	2845	3	6673(a)(2	CARDINAL
ftr-394	2845	4	irs	ORG
ftr-394	2845	5	cdp	ORG
ftr-394	2847	1	gillespie v. commissioner	PERSON
ftr-394	2847	2	t.c.	PERSON
ftr-394	2848	1	2007	DATE
ftr-394	2848	2	202	CARDINAL
ftr-394	2848	3	7/24/07	CARDINAL
ftr-394	2849	1	only $12,798	MONEY
ftr-394	2850	1	5,000	MONEY
ftr-394	2851	1	d.	NORP
ftr-394	2851	2	2007	DATE
ftr-394	2852	1	e. statute	PERSON
ftr-394	2852	2	1	CARDINAL
ftr-394	2855	1	allen v. commissioner	PERSON
ftr-394	2855	2	128	CARDINAL
ftr-394	2856	1	kroupa	PERSON
ftr-394	2856	2	6501(c)(1	CARDINAL
ftr-394	2857	1	the years	DATE
ftr-394	2860	1	the years	DATE
ftr-394	2861	1	kroupa	PERSON
ftr-394	2863	1	2008	DATE
ftr-394	2863	2	853	CARDINAL
ftr-394	2864	1	irs	ORG
ftr-394	2865	1	2	CARDINAL
ftr-394	2866	1	huskins	PERSON
ftr-394	2866	2	v. united states	GPE
ftr-394	2866	3	75	CARDINAL
ftr-394	2868	1	659	CARDINAL
ftr-394	2868	2	3/16/07	CARDINAL
ftr-394	2869	1	165,000	MONEY
ftr-394	2869	2	irs	ORG
ftr-394	2870	1	more than three years later	DATE
ftr-394	2870	2	zero	CARDINAL
ftr-394	2871	1	the three year	DATE
ftr-394	2871	2	6511	DATE
ftr-394	2873	1	84-58	CARDINAL
ftr-394	2873	2	1984-2	DATE
ftr-394	2873	3	501	CARDINAL
ftr-394	2874	1	3	CARDINAL
ftr-394	2875	1	electrolux holdings, inc.	ORG
ftr-394	2876	1	v. united states	GPE
ftr-394	2876	2	491	CARDINAL
ftr-394	2876	3	1327	CARDINAL
ftr-394	2876	4	fed	ORG
ftr-394	2876	5	cir	ORG
ftr-394	2877	1	6/20/07	CARDINAL
ftr-394	2878	1	3-year	DATE
ftr-394	2878	2	a year	DATE
ftr-394	2878	3	the year	DATE
ftr-394	2878	4	the carryback year	DATE
ftr-394	2879	1	1994	DATE
ftr-394	2879	2	reg	CARDINAL
ftr-394	2880	1	1.1502-20	CARDINAL
ftr-394	2881	1	v. united states	GPE
ftr-394	2881	2	255	CARDINAL
ftr-394	2881	3	1357	CARDINAL
ftr-394	2881	4	fed	ORG
ftr-394	2881	5	cir. 2001	ORG
ftr-394	2882	1	irs	ORG
ftr-394	2882	2	1994 year	DATE
ftr-394	2882	3	12/31/99	DATE
ftr-394	2883	1	irs	ORG
ftr-394	2883	2	1994 year	DATE
ftr-394	2883	3	1993 year	DATE
ftr-394	2883	4	1996	DATE
ftr-394	2883	5	1997	DATE
ftr-394	2883	6	1998	DATE
ftr-394	2883	7	years	DATE
ftr-394	2883	8	12/31/99	DATE
ftr-394	2884	1	1995	DATE
ftr-394	2885	1	1995 year	DATE
ftr-394	2885	2	that year	DATE
ftr-394	2885	3	1993	DATE
ftr-394	2886	1	1995	DATE
ftr-394	2886	2	1993	DATE
ftr-394	2887	1	•	CARDINAL
ftr-394	2887	2	a year later	DATE
ftr-394	2887	3	854	CARDINAL
ftr-394	2887	4	florida	GPE
ftr-394	2887	5	8	CARDINAL
ftr-394	2887	6	carryback years	DATE
ftr-394	2887	7	the carryforward year	DATE
ftr-394	2888	1	4.	CARDINAL
ftr-394	2889	1	bakersfield	GPE
ftr-394	2889	2	128	CARDINAL
ftr-394	2889	3	207 (	CARDINAL
ftr-394	2889	4	6/14/07	CARDINAL
ftr-394	2890	1	1231	CARDINAL
ftr-394	2891	1	6501(e	CARDINAL
ftr-394	2891	2	the 1939	DATE
ftr-394	2892	1	357	CARDINAL
ftr-394	2892	2	1958	DATE
ftr-394	2892	3	6-year	DATE
ftr-394	2892	4	6229(c)(2	CARDINAL
ftr-394	2892	5	6-year	DATE
ftr-394	2892	6	6229(c)(2	CARDINAL
ftr-394	2893	1	a.	PERSON
ftr-394	2894	1	united states	GPE
ftr-394	2894	2	77	DATE
ftr-394	2896	1	505	CARDINAL
ftr-394	2896	2	7/17/07	CARDINAL
ftr-394	2897	1	allegra	ORG
ftr-394	2897	2	6501(e	CARDINAL
ftr-394	2897	3	6-year	DATE
ftr-394	2898	1	357	CARDINAL
ftr-394	2898	2	1958	DATE
ftr-394	2899	1	section 6501(e	LAW
ftr-394	2899	2	bakersfield	GPE
ftr-394	2899	3	71	CARDINAL
ftr-394	2901	1	324	CARDINAL
ftr-394	2901	2	2006	DATE
ftr-394	2901	3	6229	DATE
ftr-394	2901	4	6501	CARDINAL
ftr-394	2901	5	6-year	DATE
ftr-394	2902	1	•	CARDINAL
ftr-394	2902	2	united states	GPE
ftr-394	2902	3	784	CARDINAL
ftr-394	2902	4	375	CARDINAL
ftr-394	2902	5	fed	ORG
ftr-394	2902	6	cir	ORG
ftr-394	2902	7	1986	DATE
ftr-394	2903	1	1999	DATE
ftr-394	2903	2	irs	ORG
ftr-394	2903	3	nol	ORG
ftr-394	2903	4	1999 to 2000	DATE
ftr-394	2903	5	an open year	DATE
ftr-394	2905	1	florida	GPE
ftr-394	2906	1	brandon ridge	PERSON
ftr-394	2906	2	v. united states	GPE
ftr-394	2906	3	100	CARDINAL
ftr-394	2906	4	2007-5347	DATE
ftr-394	2906	5	m.d	GPE
ftr-394	2906	6	fla	GPE
ftr-394	2908	1	bakersfield	GPE
ftr-394	2908	2	6501(e	CARDINAL
ftr-394	2908	3	6-year	DATE
ftr-394	2910	1	357	CARDINAL
ftr-394	2910	2	1958	DATE
ftr-394	2911	1	2008	DATE
ftr-394	2912	1	855	CARDINAL
ftr-394	2914	1	6501(e)(1)(a)(i	CARDINAL
ftr-394	2916	1	irs	ORG
ftr-394	2918	1	florida	GPE
ftr-394	2919	1	salman ranch ltd.	ORG
ftr-394	2920	1	v. united states	GPE
ftr-394	2920	2	79	CARDINAL
ftr-394	2922	1	189	CARDINAL
ftr-394	2922	2	11/9/07	CARDINAL
ftr-394	2922	3	100	CARDINAL
ftr-394	2922	4	2007-6893	DATE
ftr-394	2923	1	miller	PERSON
ftr-394	2923	2	bakersfield	GPE
ftr-394	2923	3	6501(e	CARDINAL
ftr-394	2923	4	6-year	DATE
ftr-394	2924	1	miller	PERSON
ftr-394	2925	1	brandon ridge	GPE
ftr-394	2925	2	miller	PERSON
ftr-394	2925	3	357	CARDINAL
ftr-394	2925	4	1958	DATE
ftr-394	2928	1	irs	ORG
ftr-394	2930	1	salman ranch	PERSON
ftr-394	2930	2	bakersfield	GPE
ftr-394	2930	3	brandon ridge	PERSON
ftr-394	2931	1	f. liens	PERSON
ftr-394	2931	2	1	CARDINAL
ftr-394	2931	3	855	CARDINAL
ftr-394	2932	1	856	CARDINAL
ftr-394	2932	2	florida	GPE
ftr-394	2933	1	8	CARDINAL
ftr-394	2933	2	more than 60 days	DATE
ftr-394	2933	3	8/17/06	CARDINAL
ftr-394	2934	1	a. cc-2007-001	PERSON
ftr-394	2935	1	2006	DATE
ftr-394	2935	2	201	CARDINAL
ftr-394	2936	1	irs	ORG
ftr-394	2936	2	cdp	ORG
ftr-394	2936	3	10/17/06	DATE
ftr-394	2936	4	2	CARDINAL
ftr-394	2937	1	9290	TIME
ftr-394	2937	2	71	CARDINAL
ftr-394	2937	3	60835	TIME
ftr-394	2940	1	irs	ORG
ftr-394	2941	1	11/16/06	CARDINAL
ftr-394	2941	2	a. t.d.	PERSON
ftr-394	2941	3	9291	DATE
ftr-394	2941	4	71	CARDINAL
ftr-394	2941	5	60827	CARDINAL
ftr-394	2943	1	301.6330-1	CARDINAL
ftr-394	2943	2	6330	DATE
ftr-394	2944	1	cdp	ORG
ftr-394	2945	1	irs	ORG
ftr-394	2946	1	cdp	ORG
ftr-394	2946	2	11/16/06	CARDINAL
ftr-394	2946	3	3	CARDINAL
ftr-394	2947	1	schwartz v. commissioner	PERSON
ftr-394	2947	2	128	CARDINAL
ftr-394	2947	3	6	CARDINAL
ftr-394	2947	4	2/14/07	CARDINAL
ftr-394	2948	1	ruwe	PERSON
ftr-394	2948	2	6330	DATE
ftr-394	2948	3	153,721	MONEY
ftr-394	2948	4	seven	CARDINAL
ftr-394	2948	5	37,315	MONEY
ftr-394	2949	1	50,000	MONEY
ftr-394	2949	2	6330	DATE
ftr-394	2949	3	50,000	MONEY
ftr-394	2949	4	the years	DATE
ftr-394	2950	1	4	CARDINAL
ftr-394	2952	1	bullard v. united states	PERSON
ftr-394	2952	2	486	CARDINAL
ftr-394	2952	3	f. supp	PERSON
ftr-394	2953	1	2d 512	DATE
ftr-394	2953	2	d. md.	GPE
ftr-394	2953	3	2008	DATE
ftr-394	2953	4	857 2/26/07	CARDINAL
ftr-394	2954	1	irs	ORG
ftr-394	2955	1	irs	ORG
ftr-394	2956	1	irs	ORG
ftr-394	2957	1	5	CARDINAL
ftr-394	2957	2	hansen v. commissioner	PERSON
ftr-394	2957	3	t.c.	PERSON
ftr-394	2958	1	2007-56	DATE
ftr-394	2960	1	hoyt	PERSON
ftr-394	2961	1	6	CARDINAL
ftr-394	2961	2	united states v. ryals	ORG
ftr-394	2961	3	480	CARDINAL
ftr-394	2961	4	1101	CARDINAL
ftr-394	2961	5	11th	ORDINAL
ftr-394	2961	6	3/12/07	CARDINAL
ftr-394	2962	1	6331(k)(1	CARDINAL
ftr-394	2963	1	7	CARDINAL
ftr-394	2963	2	deutsch	PERSON
ftr-394	2963	3	478	CARDINAL
ftr-394	2963	4	450	CARDINAL
ftr-394	2963	5	2d	DATE
ftr-394	2964	1	4549	DATE
ftr-394	2965	1	8	CARDINAL
ftr-394	2968	1	one	CARDINAL
ftr-394	2969	1	lewis v. commissioner	PERSON
ftr-394	2969	2	128	CARDINAL
ftr-394	2969	3	48	DATE
ftr-394	2969	4	3/28/07	CARDINAL
ftr-394	2970	1	2002	DATE
ftr-394	2970	2	january 2004	DATE
ftr-394	2971	1	irs	ORG
ftr-394	2973	1	6330(c)(4	CARDINAL
ftr-394	2975	1	301.6330-1(e)(3	DATE
ftr-394	2976	1	the tax court	ORG
ftr-394	2976	2	858	CARDINAL
ftr-394	2976	3	florida	GPE
ftr-394	2977	1	8	CARDINAL
ftr-394	2978	1	9	CARDINAL
ftr-394	2979	1	smith v. commissioner	PERSON
ftr-394	2979	2	t.c.	PERSON
ftr-394	2980	1	2007-73	DATE
ftr-394	2980	2	3/29/07	CARDINAL
ftr-394	2981	1	11,552	MONEY
ftr-394	2981	2	an estimated $265,000	MONEY
ftr-394	2984	1	10	CARDINAL
ftr-394	2985	1	the supreme court	ORG
ftr-394	2986	1	ec	ORG
ftr-394	2986	2	years	DATE
ftr-394	2986	3	united states	GPE
ftr-394	2986	4	127	CARDINAL
ftr-394	2986	5	s. ct.	PERSON
ftr-394	2986	6	1763	DATE
ftr-394	2986	7	4/30/07	CARDINAL
ftr-394	2987	1	supreme court	ORG
ftr-394	2987	2	third	ORDINAL
ftr-394	2988	1	third	ORDINAL
ftr-394	2988	2	9-month	DATE
ftr-394	2988	3	1346(a)(1	CARDINAL
ftr-394	2989	1	irs	ORG
ftr-394	2989	2	$3 million	MONEY
ftr-394	2989	3	elmer	ORG
ftr-394	2989	4	dorothy cullers	PERSON
ftr-394	2989	5	the 1980s	DATE
ftr-394	2990	1	almost a year	DATE
ftr-394	2991	1	9-month	DATE
ftr-394	2992	1	irs	ORG
ftr-394	2993	1	fifth	ORDINAL
ftr-394	2994	1	ninth	ORDINAL
ftr-394	2994	2	v. united states	PERSON
ftr-394	2994	3	64	CARDINAL
ftr-394	2994	4	456	CARDINAL
ftr-394	2994	5	1995	DATE
ftr-394	2995	1	the supreme court	ORG
ftr-394	2996	1	1346(a)(1	CARDINAL
ftr-394	2997	1	•	CARDINAL
ftr-394	2997	2	united states	GPE
ftr-394	2997	3	v. williams	PERSON
ftr-394	2997	4	514	CARDINAL
ftr-394	2997	5	527	CARDINAL
ftr-394	2997	6	1995	DATE
ftr-394	2997	7	williams	PERSON
ftr-394	2997	8	1346(a)(1	CARDINAL
ftr-394	2998	1	§§ 6325(b)(4	ORG
ftr-394	2998	2	7426(a)(4	CARDINAL
ftr-394	2998	3	williams	PERSON
ftr-394	2999	1	2008	DATE
ftr-394	2999	2	859 11	CARDINAL
ftr-394	3000	1	9344	DATE
ftr-394	3000	2	72	CARDINAL
ftr-394	3000	3	39737	DATE
ftr-394	3000	4	7/20/07	CARDINAL
ftr-394	3002	1	301.7425-3	CARDINAL
ftr-394	3002	2	irs	ORG
ftr-394	3003	1	12	CARDINAL
ftr-394	3004	1	irs	ORG
ftr-394	3004	2	cdp	ORG
ftr-394	3005	1	irs	ORG
ftr-394	3006	1	perkins v. commissioner	PERSON
ftr-394	3006	2	129	CARDINAL
ftr-394	3006	3	58	CARDINAL
ftr-394	3006	4	9/13/07	CARDINAL
ftr-394	3007	1	day	DATE
ftr-394	3008	1	irs	ORG
ftr-394	3008	2	3,000	MONEY
ftr-394	3008	3	1211	DATE
ftr-394	3008	4	6213(b)(1	CARDINAL
ftr-394	3009	1	6213(b)(2	PRODUCT
ftr-394	3010	1	irs	ORG
ftr-394	3010	2	cdp	ORG
ftr-394	3010	3	6330(a)(3)(b	CARDINAL
ftr-394	3011	1	cdp	ORG
ftr-394	3012	1	cdp	ORG
ftr-394	3014	1	6330	DATE
ftr-394	3014	2	irs	ORG
ftr-394	3014	3	6330	DATE
ftr-394	3014	4	6330	DATE
ftr-394	3016	1	13	CARDINAL
ftr-394	3017	1	cdp	ORG
ftr-394	3018	1	kuykendall	PERSON
ftr-394	3018	2	129	CARDINAL
ftr-394	3018	3	9/25/07	CARDINAL
ftr-394	3019	1	only 12 days	DATE
ftr-394	3019	2	90-day	DATE
ftr-394	3021	1	860	CARDINAL
ftr-394	3021	2	florida	GPE
ftr-394	3021	3	8	CARDINAL
ftr-394	3021	4	cdp	ORG
ftr-394	3022	1	cdp	ORG
ftr-394	3023	1	haines	PERSON
ftr-394	3023	2	cdp	ORG
ftr-394	3024	1	14	CARDINAL
ftr-394	3025	1	cdp	ORG
ftr-394	3026	1	giamelli v. commissioner	PERSON
ftr-394	3026	2	129	CARDINAL
ftr-394	3027	1	107	CARDINAL
ftr-394	3027	2	9	CARDINAL
ftr-394	3028	1	cdp	ORG
ftr-394	3029	1	cdp	ORG
ftr-394	3030	1	reg	CARDINAL
ftr-394	3031	1	301.6330-1(f)(2	CARDINAL
ftr-394	3032	1	•	CARDINAL
ftr-394	3032	2	four	CARDINAL
ftr-394	3032	3	three	CARDINAL
ftr-394	3033	1	first	ORDINAL
ftr-394	3033	2	irs	ORG
ftr-394	3034	1	second	ORDINAL
ftr-394	3034	2	reg	CARDINAL
ftr-394	3035	1	301.6320-1(f)(2	DATE
ftr-394	3036	1	third	ORDINAL
ftr-394	3036	2	magana v. commissioner	PERSON
ftr-394	3036	3	118 t.c	QUANTITY
ftr-394	3036	4	488	CARDINAL
ftr-394	3036	5	2002	DATE
ftr-394	3037	1	•	CARDINAL
ftr-394	3037	2	vasquez	PERSON
ftr-394	3037	3	6330	DATE
ftr-394	3037	4	congress	ORG
ftr-394	3037	5	2008	DATE
ftr-394	3037	6	861	CARDINAL
ftr-394	3037	7	6330	DATE
ftr-394	3038	1	•	CARDINAL
ftr-394	3038	2	four	CARDINAL
ftr-394	3038	3	cdp	ORG
ftr-394	3038	4	cdp	ORG
ftr-394	3039	1	15	CARDINAL
ftr-394	3040	1	cdp	ORG
ftr-394	3041	1	blosser v. commissioner	PERSON
ftr-394	3041	2	t.c.	PERSON
ftr-394	3042	1	2007	DATE
ftr-394	3042	2	323	CARDINAL
ftr-394	3042	3	10/29/07	CARDINAL
ftr-394	3043	1	irs	ORG
ftr-394	3043	2	cdp	ORG
ftr-394	3044	1	section 6330(c)(3)(b	LAW
ftr-394	3045	1	16	CARDINAL
ftr-394	3047	1	severo v. commissioner	ORG
ftr-394	3047	2	129	CARDINAL
ftr-394	3047	3	160	CARDINAL
ftr-394	3048	1	section 6503(h	LAW
ftr-394	3048	2	the date six months	DATE
ftr-394	3050	1	17	CARDINAL
ftr-394	3051	1	nevada	GPE
ftr-394	3051	2	monte carlo	PERSON
ftr-394	3051	3	mediterranean	LOC
ftr-394	3052	1	baltic v. commissioner	ORG
ftr-394	3052	2	129 t.c	QUANTITY
ftr-394	3052	3	178	CARDINAL
ftr-394	3053	1	holmes	PERSON
ftr-394	3053	2	862	CARDINAL
ftr-394	3053	3	florida	GPE
ftr-394	3054	1	8	CARDINAL
ftr-394	3055	1	holmes	PERSON
ftr-394	3055	2	cdp	ORG
ftr-394	3055	3	irs	ORG
ftr-394	3055	4	irs	ORG
ftr-394	3055	5	irs	ORG
ftr-394	3056	1	•	CARDINAL
ftr-394	3056	2	ohio	GPE
ftr-394	3056	3	texas	GPE
ftr-394	3056	4	las vegas	GPE
ftr-394	3056	5	nevada	GPE
ftr-394	3057	1	1	CARDINAL
ftr-394	3059	1	united states	GPE
ftr-394	3059	2	boynton	GPE
ftr-394	3059	3	99	CARDINAL
ftr-394	3059	4	2007920	DATE
ftr-394	3059	5	s.d. cal	ORG
ftr-394	3062	1	2	CARDINAL
ftr-394	3063	1	t.c.	PERSON
ftr-394	3064	1	2007-74	DATE
ftr-394	3064	2	3/29/07	CARDINAL
ftr-394	3065	1	irs	ORG
ftr-394	3067	1	3	CARDINAL
ftr-394	3068	1	kovitch v. commissioner	PERSON
ftr-394	3068	2	128	CARDINAL
ftr-394	3068	3	108	CARDINAL
ftr-394	3068	4	4/4/07	CARDINAL
ftr-394	3069	1	2002	DATE
ftr-394	3070	1	2002	DATE
ftr-394	3073	1	11	CARDINAL
ftr-394	3074	1	2008	DATE
ftr-394	3074	2	863	CARDINAL
ftr-394	3077	1	4.	CARDINAL
ftr-394	3077	2	irs	ORG
ftr-394	3078	1	wilson v. commissioner	PERSON
ftr-394	3078	2	t.c.	PERSON
ftr-394	3079	1	2007-127	DATE
ftr-394	3079	2	5/21/07	CARDINAL
ftr-394	3080	1	irs	ORG
ftr-394	3083	1	haines	PERSON
ftr-394	3087	1	5	CARDINAL
ftr-394	3088	1	petrane v. commissioner	PERSON
ftr-394	3088	2	129 t.c	QUANTITY
ftr-394	3088	3	1	CARDINAL
ftr-394	3088	4	7/24/07	CARDINAL
ftr-394	3089	1	ruwe	PERSON
ftr-394	3089	2	irs	ORG
ftr-394	3089	3	7463	DATE
ftr-394	3089	4	50,000	MONEY
ftr-394	3089	5	all years	DATE
ftr-394	3090	1	50,000	MONEY
ftr-394	3090	2	any single year	DATE
ftr-394	3090	3	all years	DATE
ftr-394	3090	4	50,000	MONEY
ftr-394	3091	1	the years	DATE
ftr-394	3091	2	50,000	MONEY
ftr-394	3092	1	a. schwartz	PERSON
ftr-394	3092	2	128	CARDINAL
ftr-394	3092	3	6	CARDINAL
ftr-394	3092	4	2/14/07	CARDINAL
ftr-394	3093	1	ruwe	PERSON
ftr-394	3093	2	6330	DATE
ftr-394	3093	3	more than $50,000	MONEY
ftr-394	3093	4	years	DATE
ftr-394	3093	5	more than $50,000	MONEY
ftr-394	3094	1	864	CARDINAL
ftr-394	3094	2	florida	GPE
ftr-394	3094	3	8	CARDINAL
ftr-394	3094	4	6	CARDINAL
ftr-394	3095	1	hoyt	PERSON
ftr-394	3096	1	juell v. commissioner	PERSON
ftr-394	3096	2	t.c.	PERSON
ftr-394	3097	1	2007-219	DATE
ftr-394	3099	1	1	CARDINAL
ftr-394	3099	2	2	CARDINAL
ftr-394	3099	3	3	CARDINAL
ftr-394	3099	4	hoyt	PERSON
ftr-394	3099	5	hoyt	PERSON
ftr-394	3102	1	hoyt	PERSON
ftr-394	3103	1	7	CARDINAL
ftr-394	3104	1	t.c.	PERSON
ftr-394	3105	1	2007	DATE
ftr-394	3105	2	234	CARDINAL
ftr-394	3105	3	8/16/07	CARDINAL
ftr-394	3106	1	holmes	PERSON
ftr-394	3106	2	irs	ORG
ftr-394	3108	1	irs	ORG
ftr-394	3111	1	8	CARDINAL
ftr-394	3112	1	129	CARDINAL
ftr-394	3113	1	suzanne fain	ORG
ftr-394	3114	1	2008	DATE
ftr-394	3114	2	865	CARDINAL
ftr-394	3114	3	irs	ORG
ftr-394	3116	1	holmes	PERSON
ftr-394	3119	1	irs	ORG
ftr-394	3121	1	9	CARDINAL
ftr-394	3123	1	adkison	PERSON
ftr-394	3123	2	129	CARDINAL
ftr-394	3123	3	97	CARDINAL
ftr-394	3125	1	section 6230(a)(3)(a	LAW
ftr-394	3126	1	irs	ORG
ftr-394	3127	1	cohen	PERSON
ftr-394	3127	2	congress	ORG
ftr-394	3127	3	6013(e	CARDINAL
ftr-394	3127	4	6015	DATE
ftr-394	3128	1	h. miscellaneous 1	PERSON
ftr-394	3129	1	stewart v. commissioner	PERSON
ftr-394	3129	2	127	CARDINAL
ftr-394	3129	3	109	CARDINAL
ftr-394	3129	4	10/3/06	CARDINAL
ftr-394	3130	1	18	CARDINAL
ftr-394	3131	1	866	CARDINAL
ftr-394	3131	2	florida	GPE
ftr-394	3132	1	8	CARDINAL
ftr-394	3132	2	ruwe	PERSON
ftr-394	3132	3	§ 7502	ORG
ftr-394	3132	4	90-day	DATE
ftr-394	3133	1	manchester	GPE
ftr-394	3133	2	t.c.	PERSON
ftr-394	3134	1	1994-604	DATE
ftr-394	3134	2	113	CARDINAL
ftr-394	3134	3	1087	CARDINAL
ftr-394	3134	4	9th	ORDINAL
ftr-394	3134	5	1997	DATE
ftr-394	3135	1	2.	CARDINAL
ftr-394	3135	2	irs	ORG
ftr-394	3135	3	48	DATE
ftr-394	3136	1	irs	ORG
ftr-394	3136	2	10/17/06	CARDINAL
ftr-394	3136	3	lmsb	ORG
ftr-394	3136	4	48	DATE
ftr-394	3136	5	48	DATE
ftr-394	3136	6	fasb	ORG
ftr-394	3136	7	109	CARDINAL
ftr-394	3137	1	2006	DATE
ftr-394	3137	2	201	CARDINAL
ftr-394	3137	3	48	DATE
ftr-394	3137	4	at least 45 days	DATE
ftr-394	3137	5	fiscal year	DATE
ftr-394	3137	6	fiscal years ending after 3/31/07	DATE
ftr-394	3138	1	3	CARDINAL
ftr-394	3138	2	71	CARDINAL
ftr-394	3138	3	71040	DATE
ftr-394	3138	4	12/8/06	CARDINAL
ftr-394	3139	1	treasury	ORG
ftr-394	3140	1	4.	CARDINAL
ftr-394	3140	2	lauren bacall	PERSON
ftr-394	3140	3	between 15 and 30 percent	CARDINAL
ftr-394	3141	1	2006	DATE
ftr-394	3141	2	406	CARDINAL
ftr-394	3141	3	7623	DATE
ftr-394	3141	4	200,000	MONEY
ftr-394	3141	5	the relevant year	DATE
ftr-394	3141	6	$2 million	MONEY
ftr-394	3142	1	15 percent	PERCENT
ftr-394	3142	2	30 percent	PERCENT
ftr-394	3142	3	irs	ORG
ftr-394	3142	4	irs	ORG
ftr-394	3145	1	a. notice	PERSON
ftr-394	3145	2	2008-4, 2008-2	DATE
ftr-394	3146	1	253	CARDINAL
ftr-394	3146	2	1/14/08	CARDINAL
ftr-394	3147	1	irs	ORG
ftr-394	3147	2	211	CARDINAL
ftr-394	3148	1	one	CARDINAL
ftr-394	3148	2	2	CARDINAL
ftr-394	3148	3	2008	DATE
ftr-394	3148	4	867	CARDINAL
ftr-394	3149	1	5	CARDINAL
ftr-394	3149	2	burton kanter	PERSON
ftr-394	3151	1	t.c.	PERSON
ftr-394	3152	1	1999-407	DATE
ftr-394	3153	1	burton kanter	PERSON
ftr-394	3153	2	6653	DATE
ftr-394	3155	1	a.	PERSON
ftr-394	3155	2	ballard	ORG
ftr-394	3155	3	eleventh	ORDINAL
ftr-394	3156	1	ballard v. commissioner	ORG
ftr-394	3156	2	321	CARDINAL
ftr-394	3156	3	1037	CARDINAL
ftr-394	3156	4	11th	ORDINAL
ftr-394	3157	1	aff’g t.c.	PERSON
ftr-394	3158	1	1999-407	DATE
ftr-394	3159	1	eleventh	ORDINAL
ftr-394	3159	2	dawson	PERSON
ftr-394	3160	1	b.	PERSON
ftr-394	3160	2	kanter	PERSON
ftr-394	3160	3	estate10	ORG
ftr-394	3160	4	eleventh	ORDINAL
ftr-394	3161	1	kanter v. commissioner	ORG
ftr-394	3161	2	337	CARDINAL
ftr-394	3161	3	833	CARDINAL
ftr-394	3161	4	7th	ORDINAL
ftr-394	3162	1	2-1	DATE
ftr-394	3162	2	aff’g	CARDINAL
ftr-394	3163	1	1999-407	DATE
ftr-394	3164	1	eleventh	ORDINAL
ftr-394	3166	1	lisle	PERSON
ftr-394	3166	2	fifth	ORDINAL
ftr-394	3167	1	lisle v. commissioner	PERSON
ftr-394	3167	2	341	CARDINAL
ftr-394	3167	3	364	CARDINAL
ftr-394	3167	4	5th	ORDINAL
ftr-394	3168	1	7/30/03	CARDINAL
ftr-394	3169	1	aff’g	CARDINAL
ftr-394	3170	1	1999-407	DATE
ftr-394	3171	1	fifth	ORDINAL
ftr-394	3171	2	higginbotham	PERSON
ftr-394	3171	3	eleventh	ORDINAL
ftr-394	3171	4	seventh	ORDINAL
ftr-394	3172	1	d. justice	PERSON
ftr-394	3172	2	ginsburg	PERSON
ftr-394	3172	3	1983	DATE
ftr-394	3173	1	ballard v. commissioner	PERSON
ftr-394	3173	2	544	CARDINAL
ftr-394	3173	3	7-2	CARDINAL
ftr-394	3173	4	337	CARDINAL
ftr-394	3173	5	833	CARDINAL
ftr-394	3173	6	7th	ORDINAL
ftr-394	3174	1	7/24/03	CARDINAL
ftr-394	3174	2	321	CARDINAL
ftr-394	3174	3	1037	CARDINAL
ftr-394	3174	4	11th	ORDINAL
ftr-394	3176	1	ginsburg	PERSON
ftr-394	3176	2	10	CARDINAL
ftr-394	3177	1	burton kanter	PERSON
ftr-394	3177	2	october 31, 2001	DATE
ftr-394	3178	1	868	CARDINAL
ftr-394	3178	2	florida	GPE
ftr-394	3179	1	8	CARDINAL
ftr-394	3180	1	•	CARDINAL
ftr-394	3180	2	justice rehnquist	PERSON
ftr-394	3180	3	justice thomas	PERSON
ftr-394	3181	1	e. the eleventh circuit	ORG
ftr-394	3182	1	ballard v. commissioner	ORG
ftr-394	3182	2	2005	DATE
ftr-394	3183	1	¶ 50,393	CARDINAL
ftr-394	3183	2	11th	ORDINAL
ftr-394	3185	1	f. tax court	ORG
ftr-394	3186	1	9/20/05	CARDINAL
ftr-394	3187	1	182	CARDINAL
ftr-394	3187	2	183	CARDINAL
ftr-394	3190	1	eleventh	ORDINAL
ftr-394	3191	1	ballard v. commissioner	PERSON
ftr-394	3191	2	429	CARDINAL
ftr-394	3191	3	1026	CARDINAL
ftr-394	3191	4	11th	ORDINAL
ftr-394	3194	1	1	CARDINAL
ftr-394	3194	2	2	CARDINAL
ftr-394	3194	3	3	CARDINAL
ftr-394	3194	4	4	CARDINAL
ftr-394	3194	5	the supreme court’s	ORG
ftr-394	3194	6	182	CARDINAL
ftr-394	3194	7	183	CARDINAL
ftr-394	3195	1	lisle v. commissioner	PERSON
ftr-394	3195	2	431	CARDINAL
ftr-394	3195	3	439	CARDINAL
ftr-394	3195	4	5th	ORDINAL
ftr-394	3197	1	1	CARDINAL
ftr-394	3197	2	2	CARDINAL
ftr-394	3197	3	3	CARDINAL
ftr-394	3197	4	2008	DATE
ftr-394	3197	5	869	CARDINAL
ftr-394	3197	6	4	CARDINAL
ftr-394	3198	1	i.	PERSON
ftr-394	3198	2	458	CARDINAL
ftr-394	3198	3	kanter	ORG
ftr-394	3198	4	ballard.	ORG
ftr-394	3199	1	kanter v. commissioner	ORG
ftr-394	3199	2	t.c.	PERSON
ftr-394	3200	1	2007-21	DATE
ftr-394	3201	1	haines	PERSON
ftr-394	3202	1	haines	PERSON
ftr-394	3202	2	kanter	PERSON
ftr-394	3202	3	kanter	ORG
ftr-394	3202	4	ballard	ORG
ftr-394	3202	5	lisle	PERSON
ftr-394	3202	6	kanter	ORG
ftr-394	3202	7	ballard	ORG
ftr-394	3202	8	lisle	PERSON
ftr-394	3202	9	the years	DATE
ftr-394	3203	1	•	CARDINAL
ftr-394	3203	2	haines	PERSON
ftr-394	3203	3	1	CARDINAL
ftr-394	3203	4	2	CARDINAL
ftr-394	3203	5	3	CARDINAL
ftr-394	3203	6	4	CARDINAL
ftr-394	3203	7	kanter	PERSON
ftr-394	3203	8	ballard	ORG
ftr-394	3203	9	5	CARDINAL
ftr-394	3203	10	kanter	PERSON
ftr-394	3203	11	ballard	ORG
ftr-394	3203	12	6	CARDINAL
ftr-394	3203	13	7	CARDINAL
ftr-394	3203	14	kanter	ORG
ftr-394	3203	15	ballard	PERSON
ftr-394	3203	16	each of the years	DATE
ftr-394	3204	1	•	CARDINAL
ftr-394	3204	2	stj	ORG
ftr-394	3204	3	1	CARDINAL
ftr-394	3204	4	2	CARDINAL
ftr-394	3206	1	•	CARDINAL
ftr-394	3206	2	united states	GPE
ftr-394	3206	3	newell	PERSON
ftr-394	3206	4	239	CARDINAL
ftr-394	3206	5	917	CARDINAL
ftr-394	3206	6	919	CARDINAL
ftr-394	3207	1	870	CARDINAL
ftr-394	3207	2	florida	GPE
ftr-394	3207	3	8	CARDINAL
ftr-394	3210	1	6	CARDINAL
ftr-394	3210	2	irs	ORG
ftr-394	3211	1	llc	GPE
ftr-394	3211	2	99	CARDINAL
ftr-394	3211	3	2007-1607	DATE
ftr-394	3212	1	irs	ORG
ftr-394	3212	2	irs	ORG
ftr-394	3212	3	irs	ORG
ftr-394	3213	1	7	CARDINAL
ftr-394	3214	1	united states	GPE
ftr-394	3214	2	v. yang	PERSON
ftr-394	3214	3	478	CARDINAL
ftr-394	3214	4	832	CARDINAL
ftr-394	3214	5	7th	ORDINAL
ftr-394	3214	6	3/7/07	CARDINAL
ftr-394	3215	1	yang	PERSON
ftr-394	3216	1	yang	PERSON
ftr-394	3217	1	yang	PERSON
ftr-394	3217	2	irs	ORG
ftr-394	3217	3	yang	PERSON
ftr-394	3218	1	irs	ORG
ftr-394	3219	1	yang	PERSON
ftr-394	3219	2	fourth	ORDINAL
ftr-394	3220	1	8	CARDINAL
ftr-394	3222	1	glass	PERSON
ftr-394	3222	2	v. united states	GPE
ftr-394	3222	3	480	CARDINAL
ftr-394	3222	4	f. supp	PERSON
ftr-394	3223	1	2d 162	DATE
ftr-394	3224	1	3/27/07	CARDINAL
ftr-394	3226	1	first	ORDINAL
ftr-394	3226	2	6103	DATE
ftr-394	3226	3	7433	CARDINAL
ftr-394	3226	4	the united states	GPE
ftr-394	3226	5	2008	DATE
ftr-394	3226	6	871	CARDINAL
ftr-394	3226	7	title 26 or the regulations	LAW
ftr-394	3227	1	6103	DATE
ftr-394	3228	1	9	CARDINAL
ftr-394	3229	1	united states	ORG
ftr-394	3229	2	99	CARDINAL
ftr-394	3229	3	2007-2044	DATE
ftr-394	3229	4	n.d. cal	GPE
ftr-394	3231	1	patel	PERSON
ftr-394	3231	2	joe izen	PERSON
ftr-394	3233	1	texas	GPE
ftr-394	3233	2	irs	ORG
ftr-394	3233	3	irs	ORG
ftr-394	3234	1	izen	PERSON
ftr-394	3235	1	patel	PERSON
ftr-394	3236	1	first	ORDINAL
ftr-394	3237	1	10	CARDINAL
ftr-394	3239	1	mark everson	PERSON
ftr-394	3239	2	the american red cross	ORG
ftr-394	3239	3	2007	DATE
ftr-394	3240	1	tnt	ORG
ftr-394	3240	2	76-1	CARDINAL
ftr-394	3240	3	4/19/07	CARDINAL
ftr-394	3241	1	irs	ORG
ftr-394	3242	1	a.	PERSON
ftr-394	3242	2	kevin brown	PERSON
ftr-394	3243	1	september	DATE
ftr-394	3243	2	the american red cross	ORG
ftr-394	3243	3	2007	DATE
ftr-394	3243	4	145-24	CARDINAL
ftr-394	3243	5	7/26/07	CARDINAL
ftr-394	3244	1	irs	ORG
ftr-394	3245	1	brown	PERSON
ftr-394	3245	2	linda	PERSON
ftr-394	3246	1	2007	DATE
ftr-394	3246	2	146-2	MONEY
ftr-394	3247	1	872	CARDINAL
ftr-394	3247	2	florida	GPE
ftr-394	3248	1	8	CARDINAL
ftr-394	3248	2	irs	ORG
ftr-394	3249	1	irs	ORG
ftr-394	3250	1	c.	PERSON
ftr-394	3250	2	irs	ORG
ftr-394	3250	3	everson	PERSON
ftr-394	3251	1	everson	PERSON
ftr-394	3252	1	mark everson	PERSON
ftr-394	3252	2	red cross	ORG
ftr-394	3252	3	november 27, 2007	DATE
ftr-394	3252	4	the red cross board	ORG
ftr-394	3253	1	d.	NORP
ftr-394	3253	2	irs	ORG
ftr-394	3254	1	bush	PERSON
ftr-394	3254	2	douglas h. shulman	PERSON
ftr-394	3254	3	the national association of securities dealers	ORG
ftr-394	3255	1	11	CARDINAL
ftr-394	3255	2	230	CARDINAL
ftr-394	3256	1	the internal revenue service	ORG
ftr-394	3256	2	71	CARDINAL
ftr-394	3256	3	6421	DATE
ftr-394	3256	4	2/8/06	CARDINAL
ftr-394	3257	1	67	CARDINAL
ftr-394	3257	2	31	CARDINAL
ftr-394	3258	1	330	CARDINAL
ftr-394	3258	2	american	NORP
ftr-394	3258	3	2004	DATE
ftr-394	3259	1	1	CARDINAL
ftr-394	3259	2	2	CARDINAL
ftr-394	3259	3	irs	ORG
ftr-394	3259	4	10.2(d	DATE
ftr-394	3259	5	3	CARDINAL
ftr-394	3259	6	4	CARDINAL
ftr-394	3259	7	irs	ORG
ftr-394	3259	8	10.27	CARDINAL
ftr-394	3259	9	5	CARDINAL
ftr-394	3259	10	10.34	MONEY
ftr-394	3259	11	irs	ORG
ftr-394	3259	12	2008	DATE
ftr-394	3259	13	873	CARDINAL
ftr-394	3259	14	6	CARDINAL
ftr-394	3259	15	10.50	CARDINAL
ftr-394	3259	16	10.51	CARDINAL
ftr-394	3260	1	third	ORDINAL
ftr-394	3261	1	a. monetary	PERSON
ftr-394	3262	1	2007-39	DATE
ftr-394	3262	2	20	CARDINAL
ftr-394	3263	1	1243	CARDINAL
ftr-394	3263	2	5/14/07	CARDINAL
ftr-394	3264	1	10.52	CARDINAL
ftr-394	3264	2	230	CARDINAL
ftr-394	3265	1	irs	ORG
ftr-394	3265	2	230	CARDINAL
ftr-394	3267	1	t.d	PERSON
ftr-394	3267	2	9359	DATE
ftr-394	3267	3	the internal revenue service	ORG
ftr-394	3267	4	72	CARDINAL
ftr-394	3267	5	54540	DATE
ftr-394	3267	6	9/26/07	CARDINAL
ftr-394	3268	1	9/26/07	CARDINAL
ftr-394	3268	2	february 2006	DATE
ftr-394	3269	1	irs	ORG
ftr-394	3269	2	2848	CARDINAL
ftr-394	3270	1	•	CARDINAL
ftr-394	3270	2	120 days	DATE
ftr-394	3272	1	3/26/08	CARDINAL
ftr-394	3273	1	12	CARDINAL
ftr-394	3273	2	fleetboston financial corp.	ORG
ftr-394	3274	1	v. united states	GPE
ftr-394	3274	2	483	CARDINAL
ftr-394	3274	3	1345	CARDINAL
ftr-394	3275	1	fed	ORG
ftr-394	3275	2	cir	PERSON
ftr-394	3276	1	4/19/07	CARDINAL
ftr-394	3277	1	88874	DATE
ftr-394	3278	1	florida	GPE
ftr-394	3279	1	8	CARDINAL
ftr-394	3279	2	98	CARDINAL
ftr-394	3279	3	356	CARDINAL
ftr-394	3280	1	99-40	CARDINAL
ftr-394	3280	2	441	CARDINAL
ftr-394	3280	3	a year	DATE
ftr-394	3280	4	year	DATE
ftr-394	3280	5	the following year’s	DATE
ftr-394	3280	6	reg	CARDINAL
ftr-394	3281	1	301.6402-3(a)(5	DATE
ftr-394	3282	1	avon products, inc.	ORG
ftr-394	3282	2	v. united states	GPE
ftr-394	3282	3	588	CARDINAL
ftr-394	3282	4	342	CARDINAL
ftr-394	3282	5	2d	DATE
ftr-394	3282	6	1978	DATE
ftr-394	3283	1	13	CARDINAL
ftr-394	3284	1	t.d	PERSON
ftr-394	3284	2	9327	DATE
ftr-394	3285	1	72	CARDINAL
ftr-394	3285	2	30974	DATE
ftr-394	3285	3	6/5/07	CARDINAL
ftr-394	3286	1	treasury	ORG
ftr-394	3287	1	301.6103(n)-1	CARDINAL
ftr-394	3290	1	14	CARDINAL
ftr-394	3292	1	blake v. commissioner	PERSON
ftr-394	3292	2	t.c.	PERSON
ftr-394	3293	1	2007	DATE
ftr-394	3293	2	184	CARDINAL
ftr-394	3293	3	7/12/07	CARDINAL
ftr-394	3294	1	90-day	DATE
ftr-394	3295	1	last day	DATE
ftr-394	3295	2	90-day	DATE
ftr-394	3295	3	that day	DATE
ftr-394	3296	1	15	CARDINAL
ftr-394	3299	1	dunn & black v. united states	ORG
ftr-394	3299	2	492	CARDINAL
ftr-394	3299	3	1084	CARDINAL
ftr-394	3299	4	9th	ORDINAL
ftr-394	3302	1	2008	DATE
ftr-394	3302	2	875 16	DATE
ftr-394	3303	1	two	CARDINAL
ftr-394	3304	1	t.d	PERSON
ftr-394	3304	2	section 6411	LAW
ftr-394	3304	3	72	CARDINAL
ftr-394	3304	4	48933	DATE
ftr-394	3304	5	8/27/07	CARDINAL
ftr-394	3304	6	reg-118886-06	DATE
ftr-394	3304	7	section 6411	LAW
ftr-394	3304	8	72	CARDINAL
ftr-394	3304	9	48952	DATE
ftr-394	3304	10	8/27/07	CARDINAL
ftr-394	3305	1	1.6411-3t(d	CARDINAL
ftr-394	3305	2	irs	ORG
ftr-394	3306	1	a.	PERSON
ftr-394	3306	2	irs	ORG
ftr-394	3306	3	90-day	DATE
ftr-394	3309	1	2007-51, 2007-37	DATE
ftr-394	3310	1	573	CARDINAL
ftr-394	3310	2	9/10/07	CARDINAL
ftr-394	3311	1	section 6402(a	LAW
ftr-394	3311	2	irs	ORG
ftr-394	3311	3	6212	DATE
ftr-394	3312	1	irs	ORG
ftr-394	3312	2	90-day	DATE
ftr-394	3313	1	•	CARDINAL
ftr-394	3313	2	irs	ORG
ftr-394	3313	3	one year	DATE
ftr-394	3315	1	lewis v. reynolds	PERSON
ftr-394	3315	2	284	CARDINAL
ftr-394	3315	3	281	CARDINAL
ftr-394	3315	4	1932	DATE
ftr-394	3316	1	b.	PERSON
ftr-394	3319	1	2007-52, 2007-37	DATE
ftr-394	3320	1	575	CARDINAL
ftr-394	3320	2	9/10/07	CARDINAL
ftr-394	3322	1	irs	ORG
ftr-394	3323	1	irs	ORG
ftr-394	3324	1	17	CARDINAL
ftr-394	3325	1	cdp	ORG
ftr-394	3326	1	leahy v. commissioner	PERSON
ftr-394	3326	2	129	CARDINAL
ftr-394	3326	3	71	DATE
ftr-394	3326	4	9/17/07	CARDINAL
ftr-394	3327	1	50,000	MONEY
ftr-394	3327	2	cdp	ORG
ftr-394	3327	3	irs	ORG
ftr-394	3328	1	only $41,097.54	MONEY
ftr-394	3328	2	50,000	MONEY
ftr-394	3329	1	876	CARDINAL
ftr-394	3329	2	florida	GPE
ftr-394	3329	3	8	CARDINAL
ftr-394	3329	4	1	CARDINAL
ftr-394	3331	1	united states v. mount sinai	ORG
ftr-394	3331	2	486	CARDINAL
ftr-394	3331	3	1248	CARDINAL
ftr-394	3331	4	11th	ORDINAL
ftr-394	3332	1	5/18/07	CARDINAL
ftr-394	3333	1	section 3121(b)(10	LAW
ftr-394	3334	1	1965	DATE
ftr-394	3334	2	3121(b)(13	CARDINAL
ftr-394	3335	1	eleventh	ORDINAL
ftr-394	3336	1	a.	PERSON
ftr-394	3337	1	v. united states	PERSON
ftr-394	3337	2	503	CARDINAL
ftr-394	3337	3	f. supp	PERSON
ftr-394	3338	1	2d 1164	DATE
ftr-394	3338	2	d.	NORP
ftr-394	3340	1	2003	DATE
ftr-394	3341	1	united states	ORG
ftr-394	3343	1	282	CARDINAL
ftr-394	3343	2	f. supp	PERSON
ftr-394	3344	1	2d 997	DATE
ftr-394	3344	2	d.	NORP
ftr-394	3344	3	2003	DATE
ftr-394	3347	1	40 hours	TIME
ftr-394	3347	2	more per week	DATE
ftr-394	3348	1	$1.6 million	MONEY
ftr-394	3349	1	2	CARDINAL
ftr-394	3349	2	jordan v. united states	PERSON
ftr-394	3349	3	490	CARDINAL
ftr-394	3349	4	677	CARDINAL
ftr-394	3350	1	6/21/07	CARDINAL
ftr-394	3351	1	minnesota	GPE
ftr-394	3351	2	alaska	GPE
ftr-394	3352	1	132	CARDINAL
ftr-394	3354	1	2008	DATE
ftr-394	3354	2	877	CARDINAL
ftr-394	3355	1	3	CARDINAL
ftr-394	3355	2	psc	ORG
ftr-394	3356	1	arnold v. commissioner	PERSON
ftr-394	3356	2	t.c.	PERSON
ftr-394	3357	1	2007-168	CARDINAL
ftr-394	3357	2	6/27/07	CARDINAL
ftr-394	3358	1	100 percent	PERCENT
ftr-394	3361	1	vasquez	PERSON
ftr-394	3362	1	vasquez	PERSON
ftr-394	3363	1	4.	CARDINAL
ftr-394	3363	2	t.d	PERSON
ftr-394	3363	3	72	CARDINAL
ftr-394	3363	4	38478	DATE
ftr-394	3364	1	treasury	ORG
ftr-394	3364	2	finalizes reg	ORG
ftr-394	3365	1	31.3402(f)(2)-1	CARDINAL
ftr-394	3365	2	irs	ORG
ftr-394	3366	1	irs	ORG
ftr-394	3367	1	5	CARDINAL
ftr-394	3367	2	colorado	GPE
ftr-394	3368	1	t.c.	PERSON
ftr-394	3369	1	2007	DATE
ftr-394	3369	2	222	CARDINAL
ftr-394	3369	3	8/13/07	CARDINAL
ftr-394	3370	1	weekly	DATE
ftr-394	3371	1	530	CARDINAL
ftr-394	3371	2	1978	DATE
ftr-394	3371	3	previous years	DATE
ftr-394	3373	1	6	CARDINAL
ftr-394	3374	1	proc	PERSON
ftr-394	3375	1	2007-57	DATE
ftr-394	3375	2	2007-36	DATE
ftr-394	3376	1	547	CARDINAL
ftr-394	3377	1	5,000	MONEY
ftr-394	3378	1	878	CARDINAL
ftr-394	3378	2	florida	GPE
ftr-394	3378	3	8	CARDINAL
ftr-394	3378	4	irs	ORG
ftr-394	3379	1	5754	DATE
ftr-394	3380	1	third	ORDINAL
ftr-394	3380	2	1(c	CARDINAL
ftr-394	3380	3	31 percent	PERCENT
ftr-394	3381	1	march 4, 2008	DATE
ftr-394	3382	1	7	CARDINAL
ftr-394	3382	2	the university of chicago	ORG
ftr-394	3383	1	university of chicago	ORG
ftr-394	3383	2	united states	GPE
ftr-394	3383	3	100	CARDINAL
ftr-394	3383	4	2007-6261	DATE
ftr-394	3383	5	n.d.	GPE
ftr-394	3384	1	8/21/07	CARDINAL
ftr-394	3385	1	the university of chicago	ORG
ftr-394	3388	1	section 3121(a)(5)(d	LAW
ftr-394	3394	1	one	CARDINAL
ftr-394	3395	1	8	CARDINAL
ftr-394	3398	1	university of pittsburgh	ORG
ftr-394	3398	2	united states	GPE
ftr-394	3398	3	507	CARDINAL
ftr-394	3398	4	165	CARDINAL
ftr-394	3398	5	3d	CARDINAL
ftr-394	3399	1	11/02/07	CARDINAL
ftr-394	3400	1	2	CARDINAL
ftr-394	3400	2	third	ORDINAL
ftr-394	3401	1	third	ORDINAL
ftr-394	3401	2	v. united states	GPE
ftr-394	3401	3	450	CARDINAL
ftr-394	3401	4	185	CARDINAL
ftr-394	3401	5	6th	ORDINAL
ftr-394	3401	6	2006	DATE
ftr-394	3401	7	sixth	ORDINAL
ftr-394	3401	8	north dakota	GPE
ftr-394	3401	9	univ	NORP
ftr-394	3402	1	v. united states	GPE
ftr-394	3402	2	255	CARDINAL
ftr-394	3402	3	599	CARDINAL
ftr-394	3402	4	2001	DATE
ftr-394	3403	1	9	CARDINAL
ftr-394	3403	2	2008	DATE
ftr-394	3404	1	2007-92, 2007-47	DATE
ftr-394	3405	1	1036	CARDINAL
ftr-394	3406	1	2008	DATE
ftr-394	3406	2	102,000	MONEY
ftr-394	3407	1	2008	DATE
ftr-394	3407	2	879	CARDINAL
ftr-394	3407	3	2008	DATE
ftr-394	3407	4	1,600	MONEY
ftr-394	3408	1	10	CARDINAL
ftr-394	3409	1	t.d	PERSON
ftr-394	3409	2	9367	DATE
ftr-394	3410	1	72	CARDINAL
ftr-394	3410	2	64939	DATE
ftr-394	3410	3	11/14/07	CARDINAL
ftr-394	3411	1	treasury	ORG
ftr-394	3411	2	31.3121(a)(5)-2	DATE
ftr-394	3413	1	one	CARDINAL
ftr-394	3414	1	11	CARDINAL
ftr-394	3414	2	bennett v. commissioner	PERSON
ftr-394	3414	3	t.c.	PERSON
ftr-394	3415	1	2007	DATE
ftr-394	3415	2	355	CARDINAL
ftr-394	3416	1	1402(e)(3	CARDINAL
ftr-394	3416	2	4361	CARDINAL
ftr-394	3418	1	irs	ORG
ftr-394	3419	1	some years	DATE
ftr-394	3419	2	1980	DATE
ftr-394	3420	1	1	CARDINAL
ftr-394	3420	2	16	CARDINAL
ftr-394	3420	3	1/25/07	CARDINAL
ftr-394	3421	1	irs	ORG
ftr-394	3421	2	thousands of dollars	MONEY
ftr-394	3421	3	100,000	MONEY
ftr-394	3422	1	irs	ORG
ftr-394	3423	1	2	CARDINAL
ftr-394	3423	2	54.84	MONEY
ftr-394	3423	3	irs	ORG
ftr-394	3424	1	501	CARDINAL
ftr-394	3424	2	f. supp	PERSON
ftr-394	3425	1	2d 34	DATE
ftr-394	3425	2	d. d.c	PERSON
ftr-394	3426	1	880	CARDINAL
ftr-394	3426	2	florida	GPE
ftr-394	3427	1	8	CARDINAL
ftr-394	3427	2	irs	ORG
ftr-394	3427	3	apa	PERSON
ftr-394	3427	4	2006-50, 2006-1	DATE
ftr-394	3427	5	1141	DATE
ftr-394	3428	1	1	CARDINAL
ftr-394	3428	2	2	CARDINAL
ftr-394	3428	3	irs	ORG
ftr-394	3428	4	3	CARDINAL
ftr-394	3428	5	4	CARDINAL
ftr-394	3428	6	irs	ORG
ftr-394	3430	1	1	CARDINAL
ftr-394	3431	1	2006	DATE
ftr-394	3432	1	109	CARDINAL
ftr-394	3432	2	bush	PERSON
ftr-394	3432	3	12/20/06	CARDINAL
ftr-394	3432	4	2	CARDINAL
ftr-394	3432	5	2007	DATE
ftr-394	3432	6	2007	DATE
ftr-394	3432	7	u.s.	GPE
ftr-394	3432	8	katrina	EVENT
ftr-394	3432	9	iraq	GPE
ftr-394	3433	1	l. 110-28	PERSON
ftr-394	3433	2	bush	PERSON
ftr-394	3433	3	5/25/07	CARDINAL
ftr-394	3435	1	3	CARDINAL
ftr-394	3435	2	2007	DATE
ftr-394	3435	3	110	CARDINAL
ftr-394	3435	4	bush	PERSON
ftr-394	3435	5	12/20/07	CARDINAL
ftr-394	3435	6	4	CARDINAL
ftr-394	3435	7	december 26th	DATE
ftr-394	3435	8	christmas	DATE
ftr-394	3436	1	2007	DATE
ftr-394	3436	2	110	CARDINAL
ftr-394	3436	3	one-year	DATE
ftr-394	3436	4	bush	PERSON
ftr-394	3436	5	12/26/07	CARDINAL
ftr-394	3436	6	5	CARDINAL
ftr-394	3437	1	2007	DATE
ftr-394	3437	2	110	CARDINAL
ftr-394	3437	3	congress	ORG
ftr-394	3437	4	12/19/07	DATE
ftr-394	3437	5	bush	PERSON
ftr-394	3438	1	2006	DATE
ftr-394	3438	2	2006	DATE
ftr-394	3438	3	355	CARDINAL
ftr-394	3438	4	2008	DATE
ftr-394	3438	5	881	CARDINAL
ftr-394	3438	6	2005	DATE
ftr-394	3439	1	470	CARDINAL