id	sid	eid	entity	type
ftr-407	1	1	paul g. kauper	PERSON
ftr-407	1	2	university of michigan law school	ORG
ftr-407	2	1	andrea monroe	PERSON
ftr-407	2	2	yale kamisar	PERSON
ftr-407	3	1	411	CARDINAL
ftr-407	3	2	florida	GPE
ftr-407	3	3	7 2006	DATE
ftr-407	3	4	6	CARDINAL
ftr-407	3	5	lazarus	ORG
ftr-407	4	1	cameron	PERSON
ftr-407	4	2	douglas a. kahn* i.	PERSON
ftr-407	6	1	413 ii	QUANTITY
ftr-407	6	2	1984	DATE
ftr-407	8	1	415	CARDINAL
ftr-407	10	1	415	CARDINAL
ftr-407	12	1	416 1	CARDINAL
ftr-407	13	1	two	CARDINAL
ftr-407	15	1	416 2	CARDINAL
ftr-407	17	1	417 3	CARDINAL
ftr-407	19	1	417	CARDINAL
ftr-407	21	1	418	CARDINAL
ftr-407	22	1	418 4	CARDINAL
ftr-407	22	2	treasury	ORG
ftr-407	24	1	419 iii	PERSON
ftr-407	26	1	423	CARDINAL
ftr-407	26	2	2004	DATE
ftr-407	28	1	424 a.	PERSON
ftr-407	28	2	2004	DATE
ftr-407	30	1	425	CARDINAL
ftr-407	32	1	425	CARDINAL
ftr-407	33	1	426	CARDINAL
ftr-407	35	1	427	CARDINAL
ftr-407	37	1	428 412	CARDINAL
ftr-407	37	2	florida	GPE
ftr-407	39	1	429 1	CARDINAL
ftr-407	41	1	429	CARDINAL
ftr-407	43	1	435	CARDINAL
ftr-407	43	2	section 731	LAW
ftr-407	45	1	436	CARDINAL
ftr-407	47	1	437 2	CARDINAL
ftr-407	49	1	439	CARDINAL
ftr-407	51	1	444	CARDINAL
ftr-407	53	1	450 2006	DATE
ftr-407	53	2	lazarus	ORG
ftr-407	54	1	413 1	CARDINAL
ftr-407	54	2	douglas a. kahn	PERSON
ftr-407	54	3	6	CARDINAL
ftr-407	54	4	fla	GPE
ftr-407	56	1	405	CARDINAL
ftr-407	56	2	2004	DATE
ftr-407	57	1	2004	DATE
ftr-407	58	1	2	CARDINAL
ftr-407	58	2	david l. cameron	PERSON
ftr-407	58	3	philip f. postlewaite	PERSON
ftr-407	58	4	7	CARDINAL
ftr-407	58	5	fla	GPE
ftr-407	59	1	339	CARDINAL
ftr-407	59	2	2006	DATE
ftr-407	61	1	3	CARDINAL
ftr-407	62	1	351	CARDINAL
ftr-407	62	2	391	CARDINAL
ftr-407	63	1	i. introduction over	PERSON
ftr-407	63	2	a year ago	DATE
ftr-407	63	3	2004	DATE
ftr-407	64	1	concluded1	LOC
ftr-407	66	1	cameron	PERSON
ftr-407	66	2	one	CARDINAL
ftr-407	67	1	the florida tax review	ORG
ftr-407	67	2	lazarus effect” article	WORK_OF_ART
ftr-407	68	1	their2	PERSON
ftr-407	68	2	cuenin	PERSON
ftr-407	68	3	2004	DATE
ftr-407	69	1	2004	DATE
ftr-407	70	1	lazarus effect article	ORG
ftr-407	71	1	lazarus effect article	ORG
ftr-407	71	2	two	CARDINAL
ftr-407	72	1	the tax reform act of	LAW
ftr-407	72	2	1984	DATE
ftr-407	73	1	the3	ORG
ftr-407	73	2	second	ORDINAL
ftr-407	73	3	cuenin	PERSON
ftr-407	74	1	2004	DATE
ftr-407	76	1	2004	DATE
ftr-407	76	2	2004	DATE
ftr-407	78	1	414	CARDINAL
ftr-407	78	2	florida	GPE
ftr-407	78	3	4	CARDINAL
ftr-407	79	1	william s. mckee	PERSON
ftr-407	79	2	william f. nelson	PERSON
ftr-407	79	3	robert l. whitmire	PERSON
ftr-407	79	4	13.03	CARDINAL
ftr-407	79	5	3d	CARDINAL
ftr-407	79	6	1997	DATE
ftr-407	80	1	stephen a. lind	PERSON
ftr-407	80	2	stephen schwarz	PERSON
ftr-407	80	3	daniel j. lathrope & joshua d. rosenberg	PERSON
ftr-407	80	4	233-42	MONEY
ftr-407	80	5	7th	ORDINAL
ftr-407	81	1	laura e. cunningham	PERSON
ftr-407	81	2	noel b. cunningham	PERSON
ftr-407	81	3	127-29	CARDINAL
ftr-407	81	4	3d	CARDINAL
ftr-407	81	5	2006	DATE
ftr-407	83	1	5	CARDINAL
ftr-407	83	2	cameron	PERSON
ftr-407	83	3	post-1984	DATE
ftr-407	84	1	lazarus effect	PERSON
ftr-407	84	2	2	CARDINAL
ftr-407	84	3	n. 38	ORG
ftr-407	85	1	6	CARDINAL
ftr-407	86	1	lazarus effect	PERSON
ftr-407	86	2	2	CARDINAL
ftr-407	86	3	341	CARDINAL
ftr-407	87	1	douglas kahn	PERSON
ftr-407	88	1	kahn	PERSON
ftr-407	88	2	cuenin	PERSON
ftr-407	88	3	lazarus	PERSON
ftr-407	89	1	philip f. postlewaite	PERSON
ftr-407	89	2	david l. cameron	PERSON
ftr-407	89	3	the tax reform act of	LAW
ftr-407	89	4	1984	DATE
ftr-407	89	5	40	CARDINAL
ftr-407	89	6	649	CARDINAL
ftr-407	89	7	696	CARDINAL
ftr-407	89	8	1987	DATE
ftr-407	91	1	8	CARDINAL
ftr-407	92	1	711	CARDINAL
ftr-407	92	2	9	CARDINAL
ftr-407	93	1	lazarus effect	PERSON
ftr-407	93	2	2	CARDINAL
ftr-407	93	3	340	CARDINAL
ftr-407	94	1	2004	DATE
ftr-407	94	2	treasury	ORG
ftr-407	95	1	5	CARDINAL
ftr-407	95	2	cameron	PERSON
ftr-407	95	3	2004	DATE
ftr-407	95	4	lazarus effect	WORK_OF_ART
ftr-407	96	1	some 18 years earlier	DATE
ftr-407	96	2	the tax reform act of	LAW
ftr-407	96	3	1984	DATE
ftr-407	97	1	in7	ORG
ftr-407	97	2	1984	DATE
ftr-407	98	1	cameron	PERSON
ftr-407	98	2	congress	ORG
ftr-407	99	1	lazarus effect article	ORG
ftr-407	99	2	section 707(c)	LAW
ftr-407	99	3	18 years ago	DATE
ftr-407	99	4	congress	ORG
ftr-407	99	5	2004	DATE
ftr-407	99	6	2006	DATE
ftr-407	99	7	lazarus	ORG
ftr-407	100	1	415 10	CARDINAL
ftr-407	101	1	lazarus effect	PERSON
ftr-407	101	2	2	CARDINAL
ftr-407	101	3	391	CARDINAL
ftr-407	102	1	lazarus effect article	ORG
ftr-407	102	2	i]n 1984	DATE
ftr-407	102	3	congress	ORG
ftr-407	103	1	348	CARDINAL
ftr-407	103	2	351	CARDINAL
ftr-407	103	3	11	CARDINAL
ftr-407	104	1	supra	PERSON
ftr-407	104	2	4	CARDINAL
ftr-407	104	3	12	CARDINAL
ftr-407	106	1	1.721-1(b)(4)(i	CARDINAL
ftr-407	107	1	13	CARDINAL
ftr-407	107	2	70	CARDINAL
ftr-407	109	1	29675	DATE
ftr-407	109	2	24, 2005	DATE
ftr-407	109	3	2	CARDINAL
ftr-407	112	1	2004	DATE
ftr-407	112	2	cameron	PERSON
ftr-407	113	1	one	CARDINAL
ftr-407	113	2	2004	DATE
ftr-407	114	1	1984	DATE
ftr-407	115	1	a. post-1984	PERSON
ftr-407	115	2	cameron	PERSON
ftr-407	116	1	1984	DATE
ftr-407	116	2	treasury	ORG
ftr-407	117	1	1996	DATE
ftr-407	118	1	treasury	ORG
ftr-407	118	2	2005	DATE
ftr-407	119	1	2005	DATE
ftr-407	119	2	treasury	ORG
ftr-407	120	1	cameron and13 postlewaite note	PERSON
ftr-407	120	2	2005	DATE
ftr-407	120	3	721	CARDINAL
ftr-407	120	4	129	CARDINAL
ftr-407	120	5	1984	DATE
ftr-407	121	1	416	CARDINAL
ftr-407	121	2	florida	GPE
ftr-407	121	3	14	CARDINAL
ftr-407	123	1	1.707-4(a)(1)(i	CARDINAL
ftr-407	123	2	1992	DATE
ftr-407	125	1	1.707-1(c	CARDINAL
ftr-407	125	2	2005	DATE
ftr-407	127	1	1.707-1(c	CARDINAL
ftr-407	127	2	15	CARDINAL
ftr-407	128	1	posadas v. national city bank	ORG
ftr-407	128	2	296	CARDINAL
ftr-407	128	3	497	CARDINAL
ftr-407	128	4	503	CARDINAL
ftr-407	129	1	16	CARDINAL
ftr-407	132	1	534	CARDINAL
ftr-407	132	2	u.s. 124	DATE
ftr-407	132	3	122	CARDINAL
ftr-407	132	4	593	CARDINAL
ftr-407	132	5	604	CARDINAL
ftr-407	132	6	2001	DATE
ftr-407	133	1	morton v. mancari	PERSON
ftr-407	134	1	417	CARDINAL
ftr-407	134	2	535	CARDINAL
ftr-407	134	3	550	CARDINAL
ftr-407	134	4	1974	DATE
ftr-407	135	1	years	DATE
ftr-407	135	2	1984	DATE
ftr-407	135	3	707(c).14	CARDINAL
ftr-407	136	1	1	CARDINAL
ftr-407	136	2	two	CARDINAL
ftr-407	138	1	congress	ORG
ftr-407	138	2	1984	DATE
ftr-407	139	1	congress	ORG
ftr-407	139	2	1984	DATE
ftr-407	140	1	cameron	PERSON
ftr-407	140	2	congress	ORG
ftr-407	140	3	1984	DATE
ftr-407	142	1	the supreme court	ORG
ftr-407	143	1	two	CARDINAL
ftr-407	144	1	two	CARDINAL
ftr-407	144	2	1	CARDINAL
ftr-407	144	3	two	CARDINAL
ftr-407	144	4	2	CARDINAL
ftr-407	147	1	the supreme court	ORG
ftr-407	148	1	”16 2006	DATE
ftr-407	148	2	lazarus	ORG
ftr-407	149	1	417 17	DATE
ftr-407	150	1	lazarus effect	PERSON
ftr-407	150	2	2	CARDINAL
ftr-407	150	3	348	CARDINAL
ftr-407	150	4	7	CARDINAL
ftr-407	150	5	677-81	CARDINAL
ftr-407	150	6	18	CARDINAL
ftr-407	151	1	7	CARDINAL
ftr-407	151	2	677-81	CARDINAL
ftr-407	152	1	19	CARDINAL
ftr-407	153	1	six	CARDINAL
ftr-407	154	1	2	CARDINAL
ftr-407	156	1	1984	DATE
ftr-407	157	1	be17	PRODUCT
ftr-407	159	1	3	CARDINAL
ftr-407	163	1	1984	DATE
ftr-407	163	2	six	CARDINAL
ftr-407	164	1	cameron	PERSON
ftr-407	164	2	418	CARDINAL
ftr-407	164	3	florida	GPE
ftr-407	164	4	20	CARDINAL
ftr-407	165	1	s.	PERSON
ftr-407	166	1	169	CARDINAL
ftr-407	166	2	2d	CARDINAL
ftr-407	167	1	227-28	CARDINAL
ftr-407	167	2	1984	DATE
ftr-407	168	1	1984	DATE
ftr-407	169	1	227	CARDINAL
ftr-407	169	2	1984	DATE
ftr-407	171	1	21	CARDINAL
ftr-407	171	2	s.	PERSON
ftr-407	173	1	169	CARDINAL
ftr-407	173	2	20	CARDINAL
ftr-407	173	3	227	CARDINAL
ftr-407	173	4	20	CARDINAL
ftr-407	173	5	227	CARDINAL
ftr-407	173	6	22	CARDINAL
ftr-407	174	1	s.	PERSON
ftr-407	176	1	169	CARDINAL
ftr-407	176	2	20	CARDINAL
ftr-407	176	3	228	CARDINAL
ftr-407	178	1	six	CARDINAL
ftr-407	178	2	the senate finance committee’s	ORG
ftr-407	178	3	1984	DATE
ftr-407	179	1	senate	ORG
ftr-407	179	2	first	ORDINAL
ftr-407	180	1	gives21	ORG
ftr-407	180	2	six	CARDINAL
ftr-407	181	1	cameron	PERSON
ftr-407	182	1	cameron	PERSON
ftr-407	182	2	1984	DATE
ftr-407	183	1	first	ORDINAL
ftr-407	184	1	one	CARDINAL
ftr-407	184	2	six	CARDINAL
ftr-407	185	1	six	CARDINAL
ftr-407	186	1	the senate finance committee’s	ORG
ftr-407	186	2	1	CARDINAL
ftr-407	187	1	20,000	MONEY
ftr-407	187	2	the first two years	DATE
ftr-407	188	1	40,000	MONEY
ftr-407	189	1	two years	DATE
ftr-407	189	2	senate	ORG
ftr-407	189	3	four	CARDINAL
ftr-407	189	4	six	CARDINAL
ftr-407	190	1	one	CARDINAL
ftr-407	190	2	four	CARDINAL
ftr-407	191	1	three	CARDINAL
ftr-407	192	1	lazarus	ORG
ftr-407	193	1	419 23	CARDINAL
ftr-407	194	1	229	CARDINAL
ftr-407	195	1	cameron	PERSON
ftr-407	195	2	the senate finance committee’s	ORG
ftr-407	196	1	81-300	CARDINAL
ftr-407	197	1	s.	PERSON
ftr-407	199	1	169	CARDINAL
ftr-407	199	2	20	CARDINAL
ftr-407	199	3	230	CARDINAL
ftr-407	202	1	81-300	CARDINAL
ftr-407	202	2	5%	PERCENT
ftr-407	207	1	81-300	CARDINAL
ftr-407	207	2	the senate finance committee’s	ORG
ftr-407	208	1	the senate finance committee	ORG
ftr-407	211	1	81-300	CARDINAL
ftr-407	215	1	senate finance23 committee’s	ORG
ftr-407	216	1	4	CARDINAL
ftr-407	216	2	treasury	ORG
ftr-407	217	1	cameron	PERSON
ftr-407	217	2	years	DATE
ftr-407	217	3	1984	DATE
ftr-407	218	1	1.707-4(a)(4	DATE
ftr-407	218	2	1	CARDINAL
ftr-407	218	3	1992	DATE
ftr-407	219	1	420	CARDINAL
ftr-407	219	2	florida	GPE
ftr-407	219	3	24	CARDINAL
ftr-407	223	1	93-27	CARDINAL
ftr-407	223	2	343	CARDINAL
ftr-407	226	1	1.721-1(b)(4)(i	CARDINAL
ftr-407	229	1	proc	PERSON
ftr-407	230	1	93-27	CARDINAL
ftr-407	230	2	343	CARDINAL
ftr-407	230	3	proc	PERSON
ftr-407	231	1	2001-43, 2001-2	DATE
ftr-407	231	2	191	CARDINAL
ftr-407	231	3	irs	ORG
ftr-407	231	4	2005-43, 2005-24	DATE
ftr-407	231	5	1221	CARDINAL
ftr-407	232	1	2005	DATE
ftr-407	234	1	1.721-1(b)(4)(i	CARDINAL
ftr-407	235	1	one	CARDINAL
ftr-407	236	1	cunningham	ORG
ftr-407	236	2	4	CARDINAL
ftr-407	236	3	134	CARDINAL
ftr-407	238	1	zero	CARDINAL
ftr-407	239	1	135	CARDINAL
ftr-407	240	1	2.01	CARDINAL
ftr-407	241	1	93-27	CARDINAL
ftr-407	241	2	343	CARDINAL
ftr-407	241	3	irs	ORG
ftr-407	241	4	2005-43	DATE
ftr-407	242	1	25	CARDINAL
ftr-407	243	1	lazarus effect	PERSON
ftr-407	243	2	2	CARDINAL
ftr-407	243	3	n. 39	ORG
ftr-407	244	1	2005	DATE
ftr-407	244	2	to24	PRODUCT
ftr-407	247	1	1984	DATE
ftr-407	248	1	section 1.721-1(b)(2	LAW
ftr-407	249	1	cameron	PERSON
ftr-407	250	1	as25	ORG
ftr-407	250	2	some eight years	DATE
ftr-407	250	3	1984	DATE
ftr-407	252	1	2006	DATE
ftr-407	252	2	lazarus	ORG
ftr-407	253	1	421 26	CARDINAL
ftr-407	254	1	1.707-4(a)(1)(i	CARDINAL
ftr-407	256	1	1984	DATE
ftr-407	256	2	treasury	ORG
ftr-407	257	1	1984	DATE
ftr-407	258	1	six	CARDINAL
ftr-407	258	2	the senate finance committee’s	ORG
ftr-407	259	1	treasury	ORG
ftr-407	259	2	treasury	ORG
ftr-407	263	1	of26	ORG
ftr-407	263	2	five	CARDINAL
ftr-407	264	1	treasury	ORG
ftr-407	264	2	two	CARDINAL
ftr-407	265	1	1	CARDINAL
ftr-407	265	2	1.707-4(a)(4	DATE
ftr-407	266	1	100,000	MONEY
ftr-407	267	1	10%	PERCENT
ftr-407	267	2	annually	DATE
ftr-407	267	3	the three years	DATE
ftr-407	268	1	two	CARDINAL
ftr-407	269	1	three-year	DATE
ftr-407	270	1	the three year	DATE
ftr-407	271	1	1	CARDINAL
ftr-407	273	1	treasury	ORG
ftr-407	273	2	422	CARDINAL
ftr-407	273	3	florida	GPE
ftr-407	273	4	27.while	CARDINAL
ftr-407	274	1	2	CARDINAL
ftr-407	275	1	1.704-4(a)(4	DATE
ftr-407	275	2	two	CARDINAL
ftr-407	275	3	five	CARDINAL
ftr-407	275	4	1984	DATE
ftr-407	277	1	treasury	ORG
ftr-407	280	1	1.707-4(a)(4	DATE
ftr-407	280	2	2)(iv	CARDINAL
ftr-407	281	1	28	CARDINAL
ftr-407	282	1	lazarus effect	PERSON
ftr-407	282	2	2	CARDINAL
ftr-407	282	3	39	CARDINAL
ftr-407	283	1	29	CARDINAL
ftr-407	284	1	d.	NORP
ftr-407	284	2	five	CARDINAL
ftr-407	285	1	27	CARDINAL
ftr-407	285	2	cameron	PERSON
ftr-407	285	3	treasury	ORG
ftr-407	285	4	1984	DATE
ftr-407	286	1	the28	ORG
ftr-407	290	1	cameron	PERSON
ftr-407	290	2	1984	DATE
ftr-407	291	1	18 years ago	DATE
ftr-407	291	2	first	ORDINAL
ftr-407	292	1	treasury	ORG
ftr-407	292	2	1984	DATE
ftr-407	292	3	treasury	ORG
ftr-407	292	4	treasury	ORG
ftr-407	294	1	2006	DATE
ftr-407	294	2	lazarus	ORG
ftr-407	295	1	423 30	CARDINAL
ftr-407	297	1	armstrong v. phinney	PERSON
ftr-407	297	2	394	CARDINAL
ftr-407	297	3	661	CARDINAL
ftr-407	297	4	5th	ORDINAL
ftr-407	297	5	1968	DATE
ftr-407	297	6	119	CARDINAL
ftr-407	301	1	third	ORDINAL
ftr-407	302	1	congress	ORG
ftr-407	302	2	two	CARDINAL
ftr-407	302	3	third	ORDINAL
ftr-407	303	1	cameron	PERSON
ftr-407	303	2	third	ORDINAL
ftr-407	305	1	congress	ORG
ftr-407	306	1	congress	ORG
ftr-407	311	1	one	CARDINAL
ftr-407	312	1	moreover,30 424	ORG
ftr-407	312	2	florida	GPE
ftr-407	313	1	mckee	PERSON
ftr-407	313	2	4	CARDINAL
ftr-407	313	3	¶ 13.03[6][b	CARDINAL
ftr-407	314	1	31	CARDINAL
ftr-407	315	1	13	CARDINAL
ftr-407	315	2	2	CARDINAL
ftr-407	316	1	2005	DATE
ftr-407	316	2	treasury	ORG
ftr-407	316	3	irs	ORG
ftr-407	316	4	section 83	LAW
ftr-407	317	1	one	CARDINAL
ftr-407	318	1	cuenin	PERSON
ftr-407	319	1	cuenin	PERSON
ftr-407	322	1	2004	DATE
ftr-407	322	2	cameron	PERSON
ftr-407	322	3	2004	DATE
ftr-407	324	1	2004	DATE
ftr-407	327	1	2006	DATE
ftr-407	327	2	lazarus	ORG
ftr-407	328	1	425 32	CARDINAL
ftr-407	329	1	supra	PERSON
ftr-407	329	2	25-29	DATE
ftr-407	330	1	33	CARDINAL
ftr-407	331	1	lazarus effect	PERSON
ftr-407	331	2	2	CARDINAL
ftr-407	331	3	358	CARDINAL
ftr-407	332	1	2004	DATE
ftr-407	333	1	345	CARDINAL
ftr-407	333	2	cameron	PERSON
ftr-407	335	1	cameron	PERSON
ftr-407	337	1	1984	DATE
ftr-407	337	2	1984	DATE
ftr-407	338	1	treasury32	GPE
ftr-407	338	2	1984	DATE
ftr-407	338	3	1984	DATE
ftr-407	339	1	cameron	ORG
ftr-407	339	2	two	CARDINAL
ftr-407	340	1	cameron	PERSON
ftr-407	340	2	2004	DATE
ftr-407	341	1	2004	DATE
ftr-407	343	1	2004	DATE
ftr-407	343	2	lazarus effect article	ORG
ftr-407	343	3	congress	ORG
ftr-407	343	4	section 426	LAW
ftr-407	343	5	florida	GPE
ftr-407	343	6	34	CARDINAL
ftr-407	344	1	13	CARDINAL
ftr-407	344	2	6	CARDINAL
ftr-407	350	1	cameron	PERSON
ftr-407	352	1	2004	DATE
ftr-407	352	2	subchapter k	PERSON
ftr-407	352	3	congress	ORG
ftr-407	353	1	cuenin	PERSON
ftr-407	356	1	one	CARDINAL
ftr-407	356	2	subchapter k	PERSON
ftr-407	356	3	2005	DATE
ftr-407	357	1	treasury	ORG
ftr-407	357	2	irs	ORG
ftr-407	358	1	section 721	LAW
ftr-407	360	1	.34	PERSON
ftr-407	361	1	cameron	PERSON
ftr-407	361	2	subchapter k.	PERSON
ftr-407	364	1	lazarus	ORG
ftr-407	365	1	427 35	CARDINAL
ftr-407	366	1	mckee	ORG
ftr-407	366	2	4	CARDINAL
ftr-407	366	3	¶ 1.02	CARDINAL
ftr-407	366	4	lind	ORG
ftr-407	366	5	4	CARDINAL
ftr-407	366	6	3	CARDINAL
ftr-407	366	7	36	DATE
ftr-407	367	1	mckee	ORG
ftr-407	367	2	4	CARDINAL
ftr-407	367	3	¶ 1.02[3	CARDINAL
ftr-407	368	1	37	CARDINAL
ftr-407	368	2	751	CARDINAL
ftr-407	369	1	d.	NORP
ftr-407	375	1	congress	ORG
ftr-407	375	2	subchapter k	PERSON
ftr-407	375	3	1954	DATE
ftr-407	377	1	one	CARDINAL
ftr-407	383	1	congress	ORG
ftr-407	383	2	one	CARDINAL
ftr-407	385	1	subchapter k	PERSON
ftr-407	386	1	this37	ORG
ftr-407	387	1	three	CARDINAL
ftr-407	388	1	428	CARDINAL
ftr-407	388	2	florida	GPE
ftr-407	388	3	38	CARDINAL
ftr-407	389	1	1.707-1(c	CARDINAL
ftr-407	390	1	39	CARDINAL
ftr-407	392	1	1.704	CARDINAL
ftr-407	393	1	40	CARDINAL
ftr-407	393	2	2004	DATE
ftr-407	393	3	1	CARDINAL
ftr-407	393	4	416	CARDINAL
ftr-407	393	5	41	CARDINAL
ftr-407	394	1	1.707-1(c	CARDINAL
ftr-407	395	1	42	CARDINAL
ftr-407	395	2	2004	DATE
ftr-407	395	3	1	CARDINAL
ftr-407	395	4	418	CARDINAL
ftr-407	396	1	three	CARDINAL
ftr-407	396	2	2004	DATE
ftr-407	396	3	cuenin	PERSON
ftr-407	397	1	three	CARDINAL
ftr-407	397	2	treasury	ORG
ftr-407	397	3	third	ORDINAL
ftr-407	398	1	congress	ORG
ftr-407	398	2	subchapter k.	PERSON
ftr-407	399	1	third	ORDINAL
ftr-407	401	1	2004	DATE
ftr-407	402	1	e. slight	PERSON
ftr-407	403	1	third	ORDINAL
ftr-407	403	2	three	CARDINAL
ftr-407	403	3	three	CARDINAL
ftr-407	403	4	cuenin	PERSON
ftr-407	403	5	concluded41	ORG
ftr-407	406	1	2004	DATE
ftr-407	406	2	2006	DATE
ftr-407	406	3	lazarus	ORG
ftr-407	407	1	429 43	CARDINAL
ftr-407	408	1	lazarus effect	ORG
ftr-407	408	2	2	CARDINAL
ftr-407	408	3	364	CARDINAL
ftr-407	409	1	44	DATE
ftr-407	409	2	7	CARDINAL
ftr-407	409	3	fla	GPE
ftr-407	410	1	377	CARDINAL
ftr-407	411	1	45	CARDINAL
ftr-407	412	1	46	DATE
ftr-407	413	1	lazarus effect	PERSON
ftr-407	413	2	2	CARDINAL
ftr-407	413	3	n. 129	ORG
ftr-407	417	1	f. examination	PERSON
ftr-407	418	1	cameron	PERSON
ftr-407	418	2	2004	DATE
ftr-407	420	1	2004	DATE
ftr-407	420	2	1	CARDINAL
ftr-407	420	3	subchapter k	PERSON
ftr-407	420	4	2	CARDINAL
ftr-407	421	1	cameron	PERSON
ftr-407	421	2	2004	DATE
ftr-407	423	1	first	ORDINAL
ftr-407	424	1	1.	CARDINAL
ftr-407	424	2	one	CARDINAL
ftr-407	426	1	cameron	PERSON
ftr-407	427	1	430	CARDINAL
ftr-407	427	2	florida	GPE
ftr-407	427	3	47	CARDINAL
ftr-407	428	1	62	CARDINAL
ftr-407	428	2	720	CARDINAL
ftr-407	428	3	1974	DATE
ftr-407	429	1	48	DATE
ftr-407	430	1	mckee	ORG
ftr-407	430	2	4	CARDINAL
ftr-407	431	1	49	CARDINAL
ftr-407	432	1	13	CARDINAL
ftr-407	432	2	6	DATE
ftr-407	436	1	mcdougal	PERSON
ftr-407	437	1	mcdougal	PERSON
ftr-407	437	2	mcclanahan47	PERSON
ftr-407	437	3	mcdougal	PERSON
ftr-407	437	4	mcclanahan	PERSON
ftr-407	438	1	mcdougal	PERSON
ftr-407	438	2	mcclanahan	PERSON
ftr-407	438	3	mcdougal	PERSON
ftr-407	438	4	mcclanahan	PERSON
ftr-407	439	1	mcdougal	PERSON
ftr-407	439	2	mcclanahan	PERSON
ftr-407	443	1	section 1.721-1(b)(2	LAW
ftr-407	444	1	treasury	ORG
ftr-407	445	1	irs	ORG
ftr-407	446	1	section 721	LAW
ftr-407	447	1	49	CARDINAL
ftr-407	448	1	treasury	ORG
ftr-407	448	2	irs	ORG
ftr-407	448	3	subchapter k	PERSON
ftr-407	449	1	2006	DATE
ftr-407	449	2	lazarus	ORG
ftr-407	450	1	431 50	CARDINAL
ftr-407	451	1	36	CARDINAL
ftr-407	452	1	51	CARDINAL
ftr-407	453	1	martin j. mcmahon jr.	PERSON
ftr-407	454	1	109	CARDINAL
ftr-407	454	2	1161	DATE
ftr-407	454	3	1161	DATE
ftr-407	454	4	nov. 28, 2005	DATE
ftr-407	457	1	nelson	PERSON
ftr-407	457	2	whitmire treatise	ORG
ftr-407	457	3	partnerships.50	ORG
ftr-407	457	4	martin j. mcmahon jr.	PERSON
ftr-407	457	5	irs	ORG
ftr-407	457	6	section 1.721-2(b	LAW
ftr-407	458	1	mcmahon	PERSON
ftr-407	460	1	mcmahon	PERSON
ftr-407	462	1	mcmahon	PERSON
ftr-407	463	1	treasury	ORG
ftr-407	463	2	irs	ORG
ftr-407	466	1	mcmahon	PERSON
ftr-407	466	2	cameron	PERSON
ftr-407	467	1	mcmahon	PERSON
ftr-407	468	1	mcmahon	ORG
ftr-407	469	1	only two	CARDINAL
ftr-407	469	2	mcmahon	PERSON
ftr-407	470	1	two	CARDINAL
ftr-407	471	1	432	CARDINAL
ftr-407	471	2	florida	GPE
ftr-407	471	3	52	CARDINAL
ftr-407	472	1	cunningham	ORG
ftr-407	472	2	4	CARDINAL
ftr-407	472	3	136	CARDINAL
ftr-407	473	1	53	CARDINAL
ftr-407	474	1	mcmahon	ORG
ftr-407	474	2	supra	PERSON
ftr-407	474	3	51	CARDINAL
ftr-407	474	4	1167	DATE
ftr-407	475	1	54	DATE
ftr-407	476	1	13	CARDINAL
ftr-407	476	2	6	CARDINAL
ftr-407	476	3	49	CARDINAL
ftr-407	477	1	noel cunningham	PERSON
ftr-407	477	2	laura cunningham	PERSON
ftr-407	479	1	section 721.52	LAW
ftr-407	479	2	mcmahon	PERSON
ftr-407	480	1	two	CARDINAL
ftr-407	480	2	mcmahon	PERSON
ftr-407	481	1	mcmahon states	PERSON
ftr-407	481	2	section 721	LAW
ftr-407	482	1	section 721	LAW
ftr-407	483	1	treasury	ORG
ftr-407	483	2	721	CARDINAL
ftr-407	484	1	treasury	ORG
ftr-407	484	2	section 721	LAW
ftr-407	484	3	treasury54	GPE
ftr-407	485	1	section 721	LAW
ftr-407	485	2	treasury	ORG
ftr-407	485	3	one	CARDINAL
ftr-407	486	1	mcmahon	ORG
ftr-407	489	1	mcmahon	ORG
ftr-407	491	1	mcmahon	PERSON
ftr-407	491	2	2006	DATE
ftr-407	491	3	lazarus	ORG
ftr-407	492	1	433	CARDINAL
ftr-407	495	1	1	CARDINAL
ftr-407	495	2	two	CARDINAL
ftr-407	496	1	120	MONEY
ftr-407	496	2	120	MONEY
ftr-407	496	3	zero	CARDINAL
ftr-407	497	1	240	MONEY
ftr-407	497	2	120	MONEY
ftr-407	498	1	10%	PERCENT
ftr-407	498	2	24	MONEY
ftr-407	499	1	25%	PERCENT
ftr-407	500	1	60	MONEY
ftr-407	501	1	60	MONEY
ftr-407	502	1	75%	PERCENT
ftr-407	502	2	100%	PERCENT
ftr-407	503	1	24	MONEY
ftr-407	503	2	18	MONEY
ftr-407	503	3	annual	DATE
ftr-407	505	1	1	CARDINAL
ftr-407	505	2	two	CARDINAL
ftr-407	506	1	2	CARDINAL
ftr-407	506	2	1	CARDINAL
ftr-407	506	3	60	MONEY
ftr-407	507	1	60	MONEY
ftr-407	507	2	60	MONEY
ftr-407	507	3	25%	PERCENT
ftr-407	508	1	120	MONEY
ftr-407	508	2	120	MONEY
ftr-407	508	3	zero	CARDINAL
ftr-407	509	1	annual	DATE
ftr-407	509	2	24	MONEY
ftr-407	509	3	18	MONEY
ftr-407	510	1	1	CARDINAL
ftr-407	510	2	25%	PERCENT
ftr-407	511	1	2	CARDINAL
ftr-407	511	2	1	CARDINAL
ftr-407	512	1	2	CARDINAL
ftr-407	512	2	60	MONEY
ftr-407	512	3	120	MONEY
ftr-407	512	4	120	MONEY
ftr-407	512	5	90	MONEY
ftr-407	512	6	90	MONEY
ftr-407	513	1	30	MONEY
ftr-407	513	2	434	CARDINAL
ftr-407	513	3	florida	GPE
ftr-407	513	4	30	MONEY
ftr-407	514	1	1/4	CARDINAL
ftr-407	514	2	30	MONEY
ftr-407	515	1	subchapter k	PERSON
ftr-407	516	1	treasury	ORG
ftr-407	516	2	irs	ORG
ftr-407	516	3	1	CARDINAL
ftr-407	517	1	1	CARDINAL
ftr-407	518	1	3	CARDINAL
ftr-407	518	2	2	CARDINAL
ftr-407	518	3	60	MONEY
ftr-407	518	4	60	MONEY
ftr-407	518	5	25%	PERCENT
ftr-407	519	1	60	MONEY
ftr-407	519	2	60	MONEY
ftr-407	520	1	3	CARDINAL
ftr-407	520	2	1	CARDINAL
ftr-407	522	1	3	CARDINAL
ftr-407	522	2	3	CARDINAL
ftr-407	522	3	25%	PERCENT
ftr-407	524	1	3	CARDINAL
ftr-407	529	1	3	CARDINAL
ftr-407	529	2	2	CARDINAL
ftr-407	529	3	3	CARDINAL
ftr-407	529	4	3	CARDINAL
ftr-407	529	5	2	CARDINAL
ftr-407	530	1	2006	DATE
ftr-407	530	2	lazarus	ORG
ftr-407	531	1	435 55	CARDINAL
ftr-407	532	1	lazarus effect	ORG
ftr-407	532	2	2	CARDINAL
ftr-407	532	3	356	CARDINAL
ftr-407	533	1	56	CARDINAL
ftr-407	534	1	375	CARDINAL
ftr-407	535	1	57	CARDINAL
ftr-407	537	1	58	DATE
ftr-407	541	1	cameron	PERSON
ftr-407	541	2	two	CARDINAL
ftr-407	542	1	employee55	LOC
ftr-407	546	1	subchapter k.	PERSON
ftr-407	548	1	56	CARDINAL
ftr-407	550	1	section 751	LAW
ftr-407	550	2	section 754.57	LAW
ftr-407	550	3	one	CARDINAL
ftr-407	556	1	two	CARDINAL
ftr-407	556	2	congress	ORG
ftr-407	556	3	section 436	LAW
ftr-407	556	4	florida	GPE
ftr-407	556	5	59	CARDINAL
ftr-407	558	1	60	CARDINAL
ftr-407	559	1	731	CARDINAL
ftr-407	560	1	731	CARDINAL
ftr-407	562	1	congress59	ORG
ftr-407	564	1	congress	ORG
ftr-407	565	1	two	CARDINAL
ftr-407	571	1	section 731	LAW
ftr-407	573	1	731	CARDINAL
ftr-407	574	1	731	CARDINAL
ftr-407	574	2	one	CARDINAL
ftr-407	575	1	2006	DATE
ftr-407	575	2	lazarus	ORG
ftr-407	576	1	437 61	CARDINAL
ftr-407	578	1	62	CARDINAL
ftr-407	579	1	2004	DATE
ftr-407	579	2	1	CARDINAL
ftr-407	579	3	408-410	MONEY
ftr-407	580	1	63	CARDINAL
ftr-407	581	1	three	CARDINAL
ftr-407	584	1	a period of years	DATE
ftr-407	585	1	one	CARDINAL
ftr-407	586	1	731	CARDINAL
ftr-407	587	1	section 731	LAW
ftr-407	588	1	731	CARDINAL
ftr-407	589	1	cameron	PERSON
ftr-407	589	2	congress	ORG
ftr-407	589	3	section 731	LAW
ftr-407	591	1	1954	DATE
ftr-407	594	1	congress	ORG
ftr-407	595	1	438	CARDINAL
ftr-407	595	2	florida	GPE
ftr-407	598	1	64	DATE
ftr-407	599	1	702	CARDINAL
ftr-407	607	1	year one	DATE
ftr-407	607	2	90,000	MONEY
ftr-407	608	1	three	CARDINAL
ftr-407	608	2	30,000	MONEY
ftr-407	608	3	30,000	MONEY
ftr-407	610	1	60,000	MONEY
ftr-407	611	1	20,000	MONEY
ftr-407	611	2	30,000	MONEY
ftr-407	611	3	50,000	MONEY
ftr-407	611	4	20,000	MONEY
ftr-407	612	1	30,000	MONEY
ftr-407	613	1	30,000	MONEY
ftr-407	613	2	10,000	MONEY
ftr-407	614	1	20,000	MONEY
ftr-407	614	2	20,000	MONEY
ftr-407	615	1	20,000	MONEY
ftr-407	616	1	2006	DATE
ftr-407	616	2	lazarus	ORG
ftr-407	617	1	439 65	CARDINAL
ftr-407	618	1	704	CARDINAL
ftr-407	618	2	30,000	MONEY
ftr-407	618	3	a. 66	PERSON
ftr-407	619	1	lazarus effect	ORG
ftr-407	619	2	2	CARDINAL
ftr-407	619	3	368	CARDINAL
ftr-407	620	1	704	CARDINAL
ftr-407	620	2	30,000	MONEY
ftr-407	621	1	90,000	MONEY
ftr-407	622	1	30,000	MONEY
ftr-407	622	2	702	CARDINAL
ftr-407	622	3	704	CARDINAL
ftr-407	623	1	60,000	MONEY
ftr-407	623	2	three	CARDINAL
ftr-407	624	1	three	CARDINAL
ftr-407	625	1	two	CARDINAL
ftr-407	625	2	two	CARDINAL
ftr-407	627	1	2	CARDINAL
ftr-407	627	2	lazarus effect article	ORG
ftr-407	627	3	2004	DATE
ftr-407	628	1	2004	DATE
ftr-407	629	1	cuenin	PERSON
ftr-407	629	2	2004	DATE
ftr-407	630	1	440	CARDINAL
ftr-407	630	2	florida	GPE
ftr-407	630	3	67	CARDINAL
ftr-407	630	4	2004	DATE
ftr-407	630	5	1	CARDINAL
ftr-407	630	6	425	CARDINAL
ftr-407	630	7	433	CARDINAL
ftr-407	631	1	68	CARDINAL
ftr-407	637	1	70	CARDINAL
ftr-407	638	1	cameron	PERSON
ftr-407	638	2	2004	DATE
ftr-407	639	1	lazarus effect	PERSON
ftr-407	639	2	2	CARDINAL
ftr-407	639	3	371	CARDINAL
ftr-407	640	1	congress	ORG
ftr-407	640	2	§§ 108 and	ORG
ftr-407	640	3	1017	CARDINAL
ftr-407	641	1	2004	DATE
ftr-407	641	2	1	CARDINAL
ftr-407	641	3	427	CARDINAL
ftr-407	644	1	cuenin	PERSON
ftr-407	648	1	cuenin	PERSON
ftr-407	649	1	2004	DATE
ftr-407	652	1	68	CARDINAL
ftr-407	652	2	cameron	PERSON
ftr-407	653	1	2004	DATE
ftr-407	653	2	lazarus effect article	ORG
ftr-407	654	1	one	CARDINAL
ftr-407	655	1	two	CARDINAL
ftr-407	656	1	2004	DATE
ftr-407	656	2	cameron	PERSON
ftr-407	656	3	2006	DATE
ftr-407	656	4	lazarus	ORG
ftr-407	657	1	441 71	CARDINAL
ftr-407	658	1	1245(b)(3	CARDINAL
ftr-407	659	1	72	DATE
ftr-407	660	1	1.1245-4(c)(4	DATE
ftr-407	660	2	3	CARDINAL
ftr-407	663	1	73	CARDINAL
ftr-407	668	1	2004	DATE
ftr-407	672	1	one	CARDINAL
ftr-407	672	2	section 1245	LAW
ftr-407	673	1	one	CARDINAL
ftr-407	673	2	section 1245	LAW
ftr-407	674	1	731	CARDINAL
ftr-407	674	2	2004	DATE
ftr-407	674	3	section 731	LAW
ftr-407	674	4	section 731	LAW
ftr-407	675	1	treasury	ORG
ftr-407	675	2	section 1245	LAW
ftr-407	676	1	regulation72	GPE
ftr-407	676	2	treasury	ORG
ftr-407	676	3	442	CARDINAL
ftr-407	676	4	florida	GPE
ftr-407	678	1	1.752-3(a)(2	CARDINAL
ftr-407	680	1	74	CARDINAL
ftr-407	681	1	358	CARDINAL
ftr-407	681	2	722	CARDINAL
ftr-407	681	3	1031(d	CARDINAL
ftr-407	682	1	2004	DATE
ftr-407	683	1	congress	ORG
ftr-407	684	1	section 751	LAW
ftr-407	685	1	section 751	LAW
ftr-407	685	2	congress	ORG
ftr-407	686	1	2004	DATE
ftr-407	686	2	congress	ORG
ftr-407	689	1	2004	DATE
ftr-407	692	1	one	CARDINAL
ftr-407	693	1	one	CARDINAL
ftr-407	696	1	one	CARDINAL
ftr-407	697	1	cameron	PERSON
ftr-407	699	1	2006	DATE
ftr-407	699	2	lazarus	ORG
ftr-407	700	1	443 75	CARDINAL
ftr-407	701	1	733	CARDINAL
ftr-407	702	1	76	DATE
ftr-407	703	1	d.	NORP
ftr-407	705	1	congress	ORG
ftr-407	706	1	section 731	LAW
ftr-407	706	2	one	CARDINAL
ftr-407	706	3	second	ORDINAL
ftr-407	706	4	first	ORDINAL
ftr-407	707	1	one	CARDINAL
ftr-407	707	2	first	ORDINAL
ftr-407	707	3	second	ORDINAL
ftr-407	707	4	first	ORDINAL
ftr-407	708	1	second	ORDINAL
ftr-407	708	2	second	ORDINAL
ftr-407	713	1	130,000	MONEY
ftr-407	713	2	1	CARDINAL
ftr-407	713	3	20,000	MONEY
ftr-407	713	4	50,000	MONEY
ftr-407	713	5	2	CARDINAL
ftr-407	713	6	50,000	MONEY
ftr-407	713	7	50,000	MONEY
ftr-407	714	1	100,000	MONEY
ftr-407	714	2	100,000	MONEY
ftr-407	715	1	115,000	MONEY
ftr-407	715	2	15,000	MONEY
ftr-407	716	1	one-half	CARDINAL
ftr-407	716	2	30,000	MONEY
ftr-407	716	3	1	CARDINAL
ftr-407	717	1	1	CARDINAL
ftr-407	717	2	1	CARDINAL
ftr-407	717	3	20,000	MONEY
ftr-407	717	4	80,000	MONEY
ftr-407	718	1	65,000	MONEY
ftr-407	718	2	15,000	MONEY
ftr-407	718	3	30,000	MONEY
ftr-407	718	4	1	CARDINAL
ftr-407	719	1	50,000	MONEY
ftr-407	719	2	2	CARDINAL
ftr-407	719	3	50,000	MONEY
ftr-407	720	1	2	CARDINAL
ftr-407	720	2	he76	PERSON
ftr-407	720	3	15,000	MONEY
ftr-407	721	1	one-half	CARDINAL
ftr-407	721	2	30,000	MONEY
ftr-407	722	1	444	CARDINAL
ftr-407	722	2	florida	GPE
ftr-407	722	3	cameron	PERSON
ftr-407	722	4	15,000	MONEY
ftr-407	722	5	15,000	MONEY
ftr-407	723	1	one	CARDINAL
ftr-407	723	2	congress	ORG
ftr-407	724	1	congress	ORG
ftr-407	725	1	congress	ORG
ftr-407	726	1	congress	ORG
ftr-407	727	1	one	CARDINAL
ftr-407	729	1	cameron	PERSON
ftr-407	730	1	cuenin	PERSON
ftr-407	736	1	one	CARDINAL
ftr-407	737	1	two	CARDINAL
ftr-407	738	1	two	CARDINAL
ftr-407	739	1	cameron	PERSON
ftr-407	741	1	2006	DATE
ftr-407	741	2	lazarus	ORG
ftr-407	742	1	445 77	CARDINAL
ftr-407	743	1	2004	DATE
ftr-407	743	2	1	CARDINAL
ftr-407	743	3	423	CARDINAL
ftr-407	745	1	1.707-1(c	CARDINAL
ftr-407	745	2	2	CARDINAL
ftr-407	746	1	79	CARDINAL
ftr-407	747	1	731	CARDINAL
ftr-407	748	1	80	CARDINAL
ftr-407	750	1	2004	DATE
ftr-407	752	1	2004	DATE
ftr-407	753	1	731	CARDINAL
ftr-407	755	1	731	CARDINAL
ftr-407	756	1	731	CARDINAL
ftr-407	757	1	two	CARDINAL
ftr-407	757	2	one	CARDINAL
ftr-407	757	3	731	CARDINAL
ftr-407	757	4	one	CARDINAL
ftr-407	760	1	731	CARDINAL
ftr-407	761	1	two	CARDINAL
ftr-407	762	1	731	CARDINAL
ftr-407	764	1	446	CARDINAL
ftr-407	764	2	florida	GPE
ftr-407	764	3	81	CARDINAL
ftr-407	765	1	lazarus effect	PERSON
ftr-407	765	2	2	CARDINAL
ftr-407	765	3	364	CARDINAL
ftr-407	766	1	82	CARDINAL
ftr-407	767	1	1.707-1(c	CARDINAL
ftr-407	767	2	2	CARDINAL
ftr-407	771	1	731	CARDINAL
ftr-407	772	1	two	CARDINAL
ftr-407	774	1	cameron	PERSON
ftr-407	777	1	one	CARDINAL
ftr-407	779	1	setting.81 cameron	PERSON
ftr-407	780	1	treasury	ORG
ftr-407	781	1	to82	PRODUCT
ftr-407	783	1	michigan	GPE
ftr-407	785	1	lazarus effect article	LAW
ftr-407	786	1	2006	DATE
ftr-407	786	2	lazarus	ORG
ftr-407	787	1	447 83	CARDINAL
ftr-407	789	1	lazarus effect	ORG
ftr-407	789	2	2	CARDINAL
ftr-407	789	3	n. 91.	ORG
ftr-407	790	1	several years	DATE
ftr-407	791	1	cameron	PERSON
ftr-407	793	1	treasury	ORG
ftr-407	797	1	cameron	PERSON
ftr-407	797	2	2004	DATE
ftr-407	798	1	the taxable year	DATE
ftr-407	799	1	year.85	ORG
ftr-407	799	2	the year	DATE
ftr-407	802	1	731	CARDINAL
ftr-407	802	2	the following year	DATE
ftr-407	803	1	the end of the year	DATE
ftr-407	806	1	448	CARDINAL
ftr-407	806	2	florida	GPE
ftr-407	806	3	86	CARDINAL
ftr-407	808	1	1.731-1(a)(1)(ii	CARDINAL
ftr-407	809	1	87	CARDINAL
ftr-407	810	1	2004	DATE
ftr-407	810	2	1	CARDINAL
ftr-407	810	3	423	CARDINAL
ftr-407	810	4	88	CARDINAL
ftr-407	811	1	lazarus effect	PERSON
ftr-407	811	2	2	CARDINAL
ftr-407	811	3	n. 91	ORG
ftr-407	814	1	the end of the86 year	DATE
ftr-407	814	2	the taxable year	DATE
ftr-407	815	1	2004	DATE
ftr-407	815	2	cuenin	PERSON
ftr-407	818	1	2004	DATE
ftr-407	819	1	2004	DATE
ftr-407	820	1	by87	PERSON
ftr-407	824	1	one	CARDINAL
ftr-407	827	1	61	CARDINAL
ftr-407	827	2	2004	DATE
ftr-407	829	1	cameron	PERSON
ftr-407	831	1	cuenin	PERSON
ftr-407	835	1	2006	DATE
ftr-407	835	2	lazarus	ORG
ftr-407	836	1	449 89	CARDINAL
ftr-407	837	1	2004	DATE
ftr-407	837	2	1	CARDINAL
ftr-407	837	3	424	CARDINAL
ftr-407	837	4	90	CARDINAL
ftr-407	838	1	lazarus effect	PERSON
ftr-407	838	2	2	CARDINAL
ftr-407	838	3	n. 91	ORG
ftr-407	841	1	2004	DATE
ftr-407	841	2	two	CARDINAL
ftr-407	843	1	cameron	PERSON
ftr-407	843	2	algebraic	PERSON
ftr-407	845	1	other90	ORG
ftr-407	850	1	section 754	LAW
ftr-407	851	1	754	CARDINAL
ftr-407	851	2	section 743	LAW
ftr-407	857	1	731	CARDINAL
ftr-407	857	2	754	CARDINAL
ftr-407	858	1	450	CARDINAL
ftr-407	858	2	florida	GPE
ftr-407	858	3	91	CARDINAL
ftr-407	859	1	368	CARDINAL
ftr-407	862	1	cameron	PERSON
ftr-407	862	2	one	CARDINAL
ftr-407	862	3	754	CARDINAL
ftr-407	863	1	754	CARDINAL
ftr-407	863	2	754	CARDINAL
ftr-407	864	1	section 754	LAW
ftr-407	867	1	section 754	LAW
ftr-407	868	1	1984	DATE
ftr-407	869	1	the senate finance committee’s	ORG
ftr-407	869	2	1984	DATE
ftr-407	870	1	senate finance committee	ORG
ftr-407	871	1	the senate finance committee	ORG
ftr-407	871	2	treasury	ORG
ftr-407	871	3	one	CARDINAL
ftr-407	871	4	some years after 1984	DATE
ftr-407	872	1	two	CARDINAL
ftr-407	878	1	cameron	PERSON
ftr-407	878	2	1984	DATE
ftr-407	878	3	2006	DATE
ftr-407	878	4	lazarus	ORG
ftr-407	879	1	451 92	CARDINAL
ftr-407	880	1	345	CARDINAL
ftr-407	881	1	93	CARDINAL
ftr-407	882	1	richard a. posner	PERSON
ftr-407	882	2	119	CARDINAL
ftr-407	882	3	harvard l. rev	PERSON
ftr-407	882	4	32	CARDINAL
ftr-407	882	5	4041	CARDINAL
ftr-407	884	1	should92	PERSON
ftr-407	887	1	one	CARDINAL
ftr-407	888	1	posner	PERSON
ftr-407	888	2	the supreme court’s	ORG
ftr-407	889	1	posner	PERSON
ftr-407	889	2	supreme court	ORG
ftr-407	890	1	one	CARDINAL
ftr-407	895	1	cuenin	PERSON
ftr-407	895	2	2004	DATE
ftr-407	897	1	cameron	PERSON