id	sid	eid	entity	type
ftr-409	1	1	florida	GPE
ftr-409	1	2	7 2006	DATE
ftr-409	1	3	8	CARDINAL
ftr-409	1	4	pamela champine* i.	PERSON
ftr-409	3	1	507 ii	QUANTITY
ftr-409	5	1	510	CARDINAL
ftr-409	7	1	511 1	CARDINAL
ftr-409	8	1	511 2	CARDINAL
ftr-409	9	1	515	CARDINAL
ftr-409	10	1	519 1	CARDINAL
ftr-409	12	1	520 2	CARDINAL
ftr-409	13	1	523 iii	QUANTITY
ftr-409	14	1	two percent	PERCENT
ftr-409	34	1	526 a.	PERSON
ftr-409	34	2	two percent	PERCENT
ftr-409	35	1	526 1	CARDINAL
ftr-409	37	1	2	CARDINAL
ftr-409	39	1	531	CARDINAL
ftr-409	40	1	532 1	CARDINAL
ftr-409	43	1	533 2	CARDINAL
ftr-409	45	1	537 3	CARDINAL
ftr-409	47	1	542	CARDINAL
ftr-409	47	2	new york	GPE
ftr-409	48	1	b.s.	GPE
ftr-409	48	2	univ	NORP
ftr-409	48	3	illinois	GPE
ftr-409	48	4	j.d.	GPE
ftr-409	49	1	new york university	ORG
ftr-409	50	1	505 506	CARDINAL
ftr-409	50	2	florida	GPE
ftr-409	51	1	two percent	PERCENT
ftr-409	53	1	545	CARDINAL
ftr-409	55	1	545 1	CARDINAL
ftr-409	57	1	546 2	CARDINAL
ftr-409	58	1	547 3	CARDINAL
ftr-409	60	1	550	CARDINAL
ftr-409	61	1	552 1	CARDINAL
ftr-409	63	1	552 2	CARDINAL
ftr-409	64	1	555 3	CARDINAL
ftr-409	66	1	559	CARDINAL
ftr-409	67	1	563 2006	DATE
ftr-409	67	2	507	CARDINAL
ftr-409	67	3	revenue1	PERSON
ftr-409	68	1	the2	CARDINAL
ftr-409	70	1	1	CARDINAL
ftr-409	71	1	1986	DATE
ftr-409	72	1	2	CARDINAL
ftr-409	72	2	the past 50 years	DATE
ftr-409	73	1	michael j. graetz	PERSON
ftr-409	73	2	u.s.	GPE
ftr-409	73	3	3-4	CARDINAL
ftr-409	73	4	w. w. norton	PERSON
ftr-409	73	5	1999	DATE
ftr-409	73	6	world war ii	EVENT
ftr-409	73	7	1972	DATE
ftr-409	73	8	americans	NORP
ftr-409	73	9	1980	DATE
ftr-409	75	1	david cay johnston	PERSON
ftr-409	75	2	11	CARDINAL
ftr-409	75	3	2003	DATE
ftr-409	76	1	1%	PERCENT
ftr-409	77	1	about a fourth	CARDINAL
ftr-409	79	1	1%	PERCENT
ftr-409	81	1	1%	PERCENT
ftr-409	83	1	americans	NORP
ftr-409	83	2	isaac shapiro	PERSON
ftr-409	83	3	irs	ORG
ftr-409	83	4	200	CARDINAL
ftr-409	83	5	18	CARDINAL
ftr-409	83	6	oct. 17, 2005	DATE
ftr-409	84	1	thousands	CARDINAL
ftr-409	84	2	gao-05-637	ORG
ftr-409	84	3	jun. 16, 2005	DATE
ftr-409	85	1	july 6, 2006	DATE
ftr-409	86	1	3.	CARDINAL
ftr-409	86	2	robert w. wood	PERSON
ftr-409	86	3	irs	ORG
ftr-409	86	4	108	CARDINAL
ftr-409	86	5	today	DATE
ftr-409	86	6	133-36	CARDINAL
ftr-409	86	7	jul. 11, 2005	DATE
ftr-409	86	8	the supreme court	ORG
ftr-409	87	1	kathryn j. ball	PERSON
ftr-409	87	2	74	CARDINAL
ftr-409	88	1	l. rev	PERSON
ftr-409	88	2	387	CARDINAL
ftr-409	88	3	2001	DATE
ftr-409	89	1	4	CARDINAL
ftr-409	89	2	bush	PERSON
ftr-409	90	1	508	CARDINAL
ftr-409	90	2	florida	GPE
ftr-409	92	1	section 67	LAW
ftr-409	92	2	for5	CARDINAL
ftr-409	92	3	2%	PERCENT
ftr-409	96	1	section 67(e	LAW
ftr-409	96	2	section 67’s	LAW
ftr-409	97	1	section 67(e	LAW
ftr-409	98	1	congress	ORG
ftr-409	98	2	two	CARDINAL
ftr-409	99	1	congress	ORG
ftr-409	99	2	treasury	ORG
ftr-409	100	1	in9	ORG
ftr-409	100	2	20 year	DATE
ftr-409	100	3	section 67	LAW
ftr-409	100	4	treasury	ORG
ftr-409	100	5	2%	PERCENT
ftr-409	100	6	america	GPE
ftr-409	100	7	(nov. 2005	DATE
ftr-409	101	1	july 6, 2006	DATE
ftr-409	103	1	reuven s. avi-yonah	PERSON
ftr-409	103	2	july 6, 2006	DATE
ftr-409	103	3	aicpa	ORG
ftr-409	103	4	21st century	DATE
ftr-409	103	5	july 6, 2006	DATE
ftr-409	103	6	leonard e. berman & william g. gale	PERSON
ftr-409	103	7	109	CARDINAL
ftr-409	103	8	1349	CARDINAL
ftr-409	103	9	2005	DATE
ftr-409	104	1	5	CARDINAL
ftr-409	104	2	1986	DATE
ftr-409	106	1	99-514	CARDINAL
ftr-409	106	2	100	CARDINAL
ftr-409	107	1	2085	CARDINAL
ftr-409	107	2	1986	DATE
ftr-409	108	1	6	CARDINAL
ftr-409	110	1	8	CARDINAL
ftr-409	111	1	9	TIME
ftr-409	111	2	106	CARDINAL
ftr-409	112	1	2006	DATE
ftr-409	112	2	509	CARDINAL
ftr-409	114	1	section 67(e).11	LAW
ftr-409	114	2	section 67(e	LAW
ftr-409	114	3	section 67(e	LAW
ftr-409	117	1	section 67(e	LAW
ftr-409	123	1	10	CARDINAL
ftr-409	124	1	treasury	ORG
ftr-409	124	2	67	CARDINAL
ftr-409	125	1	regs	PERSON
ftr-409	126	1	1.67-1	CARDINAL
ftr-409	126	2	2%	PERCENT
ftr-409	126	3	1.67	CARDINAL
ftr-409	126	4	1.67-3	CARDINAL
ftr-409	126	5	1.67	CARDINAL
ftr-409	127	1	1.67	CARDINAL
ftr-409	128	1	11	CARDINAL
ftr-409	129	1	112-166	CARDINAL
ftr-409	130	1	12	CARDINAL
ftr-409	131	1	641-692	CARDINAL
ftr-409	131	2	13	CARDINAL
ftr-409	132	1	17-86	DATE
ftr-409	133	1	510	CARDINAL
ftr-409	133	2	florida	GPE
ftr-409	133	3	almost three quarters	CARDINAL
ftr-409	134	1	14	CARDINAL
ftr-409	134	2	2%	PERCENT
ftr-409	135	1	formulas15	GPE
ftr-409	136	1	2%	PERCENT
ftr-409	137	1	section 67(e	LAW
ftr-409	138	1	section 67(e	LAW
ftr-409	140	1	2%	PERCENT
ftr-409	140	2	2%	PERCENT
ftr-409	141	1	section 67(e	LAW
ftr-409	145	1	jacob m. mikow	PERSON
ftr-409	145	2	1997	DATE
ftr-409	145	3	77	DATE
ftr-409	145	4	2005	DATE
ftr-409	145	5	73.8 %	PERCENT
ftr-409	145	6	1997	DATE
ftr-409	146	1	15	CARDINAL
ftr-409	147	1	87	CARDINAL
ftr-409	148	1	16	CARDINAL
ftr-409	149	1	167	CARDINAL
ftr-409	150	1	17	CARDINAL
ftr-409	151	1	scott a. hodge	PERSON
ftr-409	151	2	july 6, 2006	DATE
ftr-409	152	1	2006	DATE
ftr-409	152	2	511	CARDINAL
ftr-409	153	1	section 67(e)18	LAW
ftr-409	158	1	of20	PRODUCT
ftr-409	163	1	1	CARDINAL
ftr-409	164	1	dynasty	ORDINAL
ftr-409	164	2	18	CARDINAL
ftr-409	168	1	july 6, 2006	DATE
ftr-409	170	1	19	CARDINAL
ftr-409	170	2	1	CARDINAL
ftr-409	170	3	w. scott & wm	ORG
ftr-409	170	4	fratcher	PERSON
ftr-409	170	5	2.3	CARDINAL
ftr-409	170	6	4th	ORDINAL
ftr-409	170	7	1987	DATE
ftr-409	172	1	20	CARDINAL
ftr-409	173	1	1	CARDINAL
ftr-409	174	1	1 a.j	QUANTITY
ftr-409	174	2	casner & jeffrey n. pennell	ORG
ftr-409	174	3	4.0	CARDINAL
ftr-409	174	4	6th	ORDINAL
ftr-409	174	5	1995	DATE
ftr-409	175	1	512	CARDINAL
ftr-409	175	2	florida	GPE
ftr-409	178	1	is22	PRODUCT
ftr-409	180	1	one	CARDINAL
ftr-409	183	1	jerome a. manning et al	PERSON
ftr-409	183	2	4	CARDINAL
ftr-409	183	3	4-6	QUANTITY
ftr-409	183	4	5th	ORDINAL
ftr-409	183	5	1995	DATE
ftr-409	184	1	22	CARDINAL
ftr-409	185	1	at least two	CARDINAL
ftr-409	186	1	2601	CARDINAL
ftr-409	186	2	2611	CARDINAL
ftr-409	187	1	2010	DATE
ftr-409	189	1	$1.5 million	MONEY
ftr-409	189	2	2005	DATE
ftr-409	189	3	$2 million	MONEY
ftr-409	189	4	2006-2008	DATE
ftr-409	189	5	$3.5 million	MONEY
ftr-409	189	6	2009	DATE
ftr-409	190	1	millions of dollars	MONEY
ftr-409	191	1	carol a. harrington et al	PERSON
ftr-409	192	1	4.01	CARDINAL
ftr-409	192	2	2d	DATE
ftr-409	192	3	2003	DATE
ftr-409	193	1	23	CARDINAL
ftr-409	194	1	carolyn t. geer	PERSON
ftr-409	194	2	forbes	ORG
ftr-409	194	3	aug. 14, 1995	DATE
ftr-409	194	4	168	CARDINAL
ftr-409	194	5	doug h. moy	PERSON
ftr-409	194	6	39	CARDINAL
ftr-409	194	7	nat’l	NORP
ftr-409	194	8	14	CARDINAL
ftr-409	194	9	aug. 1994	DATE
ftr-409	194	10	1	CARDINAL
ftr-409	196	1	2	CARDINAL
ftr-409	198	1	3	CARDINAL
ftr-409	200	1	conservatorships	PERSON
ftr-409	200	2	4	CARDINAL
ftr-409	201	1	24	CARDINAL
ftr-409	202	1	patricia cain et al	PERSON
ftr-409	202	2	75	CARDINAL
ftr-409	202	3	william j. turnier & grayson m.p	PERSON
ftr-409	202	4	2005	DATE
ftr-409	203	1	2006	DATE
ftr-409	203	2	513	CARDINAL
ftr-409	206	1	for27	CARDINAL
ftr-409	210	1	25	CARDINAL
ftr-409	213	1	27	CARDINAL
ftr-409	216	1	642(c)(2	CARDINAL
ftr-409	216	2	644	CARDINAL
ftr-409	218	1	joseph m. dodge	PERSON
ftr-409	218	2	14 am	TIME
ftr-409	219	1	127	CARDINAL
ftr-409	219	2	127128	DATE
ftr-409	219	3	1997	DATE
ftr-409	220	1	28	CARDINAL
ftr-409	222	1	102	CARDINAL
ftr-409	222	2	663	CARDINAL
ftr-409	223	1	29	CARDINAL
ftr-409	225	1	n.y.	GPE
ftr-409	227	1	§ 1701	ORG
ftr-409	227	2	mckinney 2005	ORG
ftr-409	229	1	3	CARDINAL
ftr-409	229	2	warren	PERSON
ftr-409	229	3	heaton on surrogate’s	ORG
ftr-409	229	4	48.01	CARDINAL
ftr-409	229	5	matthew bender & co.	ORG
ftr-409	229	6	2005	DATE
ftr-409	230	1	wayne m. gazur &	PERSON
ftr-409	230	2	robert m. phillips	PERSON
ftr-409	230	3	137	CARDINAL
ftr-409	230	4	2004	DATE
ftr-409	231	1	514	CARDINAL
ftr-409	231	2	florida	GPE
ftr-409	239	1	one	CARDINAL
ftr-409	242	1	30	CARDINAL
ftr-409	243	1	medicaid	ORG
ftr-409	244	1	jule e. stocker et al.	PERSON
ftr-409	244	2	stocker & rikoon	ORG
ftr-409	244	3	wills & trusts	ORG
ftr-409	244	4	3.14	CARDINAL
ftr-409	244	5	pli 1999	ORG
ftr-409	245	1	wesley e. wright et al.	PERSON
ftr-409	245	2	32	CARDINAL
ftr-409	247	1	20	CARDINAL
ftr-409	247	2	aug. 2005	DATE
ftr-409	247	3	david j. correira	PERSON
ftr-409	247	4	medicaid	ORG
ftr-409	247	5	30	CARDINAL
ftr-409	249	1	233	CARDINAL
ftr-409	249	2	may 2003	DATE
ftr-409	250	1	31	CARDINAL
ftr-409	251	1	medicaid	ORG
ftr-409	251	2	medicaid	ORG
ftr-409	252	1	690	CARDINAL
ftr-409	252	2	50	CARDINAL
ftr-409	252	3	2004	DATE
ftr-409	252	4	de martino	ORG
ftr-409	252	5	861	CARDINAL
ftr-409	252	6	138	CARDINAL
ftr-409	252	7	n.j	GPE
ftr-409	252	8	2004	DATE
ftr-409	252	9	ellen o’brien	PERSON
ftr-409	252	10	medicaid	ORG
ftr-409	253	1	univ	NORP
ftr-409	254	1	may 2006	DATE
ftr-409	254	2	6	DATE
ftr-409	255	1	2006	DATE
ftr-409	255	2	515	CARDINAL
ftr-409	259	1	dynastic32 trust	ORG
ftr-409	260	1	2	CARDINAL
ftr-409	263	1	32	CARDINAL
ftr-409	269	1	676	CARDINAL
ftr-409	270	1	one	CARDINAL
ftr-409	271	1	516	CARDINAL
ftr-409	271	2	florida	GPE
ftr-409	272	1	limited33	ORG
ftr-409	273	1	posits34	GPE
ftr-409	275	1	33	CARDINAL
ftr-409	276	1	one	CARDINAL
ftr-409	278	1	c. eugene steurle	PERSON
ftr-409	278	2	contemporary u.s.	PERSON
ftr-409	278	3	11-12	CARDINAL
ftr-409	279	1	edward j. mccaffery	PERSON
ftr-409	279	2	22	CARDINAL
ftr-409	279	3	edward j. mccaffrey	PERSON
ftr-409	279	4	103	CARDINAL
ftr-409	280	1	l. rev	PERSON
ftr-409	280	2	807	CARDINAL
ftr-409	280	3	829	CARDINAL
ftr-409	280	4	joseph bankman & thomas griffith	ORG
ftr-409	280	5	75	CARDINAL
ftr-409	281	1	l. rev.	PERSON
ftr-409	281	2	1905 (1987	DATE
ftr-409	283	1	walter j. blum & harry kalven	PERSON
ftr-409	283	2	jr.	PERSON
ftr-409	283	3	19	CARDINAL
ftr-409	284	1	l. rev	PERSON
ftr-409	285	1	417	CARDINAL
ftr-409	285	2	1952	DATE
ftr-409	286	1	34	CARDINAL
ftr-409	286	2	steurle	ORG
ftr-409	286	3	supra	PERSON
ftr-409	286	4	33	CARDINAL
ftr-409	286	5	10	CARDINAL
ftr-409	287	1	two	CARDINAL
ftr-409	288	1	thomas d. griffith	PERSON
ftr-409	289	1	1993	DATE
ftr-409	290	1	l. rev	PERSON
ftr-409	290	2	1115	CARDINAL
ftr-409	291	1	35	CARDINAL
ftr-409	293	1	thor power	PERSON
ftr-409	294	1	comm’r	CARDINAL
ftr-409	294	2	439	CARDINAL
ftr-409	294	3	522	CARDINAL
ftr-409	294	4	1979	DATE
ftr-409	299	1	103	CARDINAL
ftr-409	299	2	117	CARDINAL
ftr-409	301	1	36	CARDINAL
ftr-409	301	2	48-63	CARDINAL
ftr-409	302	1	2006	DATE
ftr-409	302	2	517	CARDINAL
ftr-409	303	1	37	CARDINAL
ftr-409	304	1	beneficiaries38	ORG
ftr-409	306	1	40	CARDINAL
ftr-409	311	1	third	ORDINAL
ftr-409	312	1	301-385	CARDINAL
ftr-409	312	2	701	CARDINAL
ftr-409	312	3	subchapter k	PERSON
ftr-409	312	4	1361-1379	CARDINAL
ftr-409	313	1	38	CARDINAL
ftr-409	315	1	thomas f. bergin & paul g. haskell	PERSON
ftr-409	315	2	123	CARDINAL
ftr-409	315	3	1966	DATE
ftr-409	316	1	third	ORDINAL
ftr-409	316	2	5	CARDINAL
ftr-409	317	1	39	CARDINAL
ftr-409	320	1	1993	DATE
ftr-409	322	1	prob	ORG
ftr-409	323	1	2-707	CARDINAL
ftr-409	324	1	194-196	CARDINAL
ftr-409	324	2	1998	DATE
ftr-409	325	1	40	CARDINAL
ftr-409	325	2	m. carr ferguson	PERSON
ftr-409	325	3	james j. freeland & mark l. ascher	PERSON
ftr-409	325	4	5.01	CARDINAL
ftr-409	325	5	3d	CARDINAL
ftr-409	325	6	2005	DATE
ftr-409	326	1	41	CARDINAL
ftr-409	328	1	518	CARDINAL
ftr-409	328	2	florida	GPE
ftr-409	328	3	the year	DATE
ftr-409	331	1	imposed43	GPE
ftr-409	331	2	code.44	ORG
ftr-409	332	1	annual	DATE
ftr-409	333	1	no45	ORG
ftr-409	334	1	irc § 11	ORG
ftr-409	335	1	jonathan g. blattmachr &	PERSON
ftr-409	335	2	arthur m. michaelson	PERSON
ftr-409	335	3	2:1	CARDINAL
ftr-409	335	4	14th	ORDINAL
ftr-409	335	5	2003	DATE
ftr-409	336	1	kamin	PERSON
ftr-409	336	2	46	DATE
ftr-409	336	3	215	CARDINAL
ftr-409	336	4	1916	DATE
ftr-409	337	1	42	DATE
ftr-409	338	1	43	CARDINAL
ftr-409	339	1	652	CARDINAL
ftr-409	339	2	662	CARDINAL
ftr-409	340	1	2%	PERCENT
ftr-409	341	1	jeffrey g. sherman	PERSON
ftr-409	341	2	63	CARDINAL
ftr-409	341	3	mo	GPE
ftr-409	341	4	l. rev	PERSON
ftr-409	341	5	1	CARDINAL
ftr-409	341	6	1998	DATE
ftr-409	342	1	44	DATE
ftr-409	343	1	45	CARDINAL
ftr-409	346	1	stephen f. gertzman	PERSON
ftr-409	346	2	1.01	CARDINAL
ftr-409	346	3	11.01	CARDINAL
ftr-409	346	4	2nd	ORDINAL
ftr-409	346	5	1993 & supp	DATE
ftr-409	347	1	2005	DATE
ftr-409	348	1	2006	DATE
ftr-409	348	2	519	CARDINAL
ftr-409	348	3	1954	DATE
ftr-409	349	1	to46	ORG
ftr-409	350	1	basic47	GPE
ftr-409	352	1	two	CARDINAL
ftr-409	352	2	1	CARDINAL
ftr-409	352	3	2	CARDINAL
ftr-409	352	4	46	CARDINAL
ftr-409	355	1	dodge	ORG
ftr-409	355	2	supra	PERSON
ftr-409	355	3	27	CARDINAL
ftr-409	355	4	sherwin kamin	PERSON
ftr-409	355	5	13	CARDINAL
ftr-409	356	1	215	CARDINAL
ftr-409	357	1	47	DATE
ftr-409	358	1	1997	DATE
ftr-409	358	2	105	CARDINAL
ftr-409	358	3	111	CARDINAL
ftr-409	359	1	788	CARDINAL
ftr-409	359	2	1997	DATE
ftr-409	359	3	1984	DATE
ftr-409	359	4	98-369	CARDINAL
ftr-409	359	5	the tax reform act of	LAW
ftr-409	359	6	1986	DATE
ftr-409	359	7	99	CARDINAL
ftr-409	359	8	100	CARDINAL
ftr-409	359	9	2065	CARDINAL
ftr-409	359	10	1986	DATE
ftr-409	360	1	one	CARDINAL
ftr-409	362	1	1.643(b)-1	CARDINAL
ftr-409	362	2	9102	CARDINAL
ftr-409	362	3	69	CARDINAL
ftr-409	364	1	12-01	CARDINAL
ftr-409	365	1	48	DATE
ftr-409	371	1	520	CARDINAL
ftr-409	371	2	florida	GPE
ftr-409	373	1	1	CARDINAL
ftr-409	375	1	trust50	GPE
ftr-409	377	1	1000	MONEY
ftr-409	377	2	1000	MONEY
ftr-409	380	1	zaritsky & lane	ORG
ftr-409	380	2	2.04	CARDINAL
ftr-409	380	3	3d	CARDINAL
ftr-409	380	4	2004	DATE
ftr-409	382	1	49	DATE
ftr-409	383	1	651	CARDINAL
ftr-409	383	2	661	CARDINAL
ftr-409	384	1	50	CARDINAL
ftr-409	385	1	652	CARDINAL
ftr-409	385	2	662	CARDINAL
ftr-409	386	1	52	DATE
ftr-409	390	1	102	CARDINAL
ftr-409	391	1	53	CARDINAL
ftr-409	392	1	subchapter j. this approach	PERSON
ftr-409	393	1	harkness v. united states	PERSON
ftr-409	393	2	199	CARDINAL
ftr-409	394	1	721	CARDINAL
ftr-409	394	2	469	CARDINAL
ftr-409	394	3	310	CARDINAL
ftr-409	394	4	1972	DATE
ftr-409	395	1	2006	DATE
ftr-409	395	2	521	CARDINAL
ftr-409	396	1	fai	PERSON
ftr-409	397	1	two	CARDINAL
ftr-409	398	1	code.56	GPE
ftr-409	399	1	dni	ORG
ftr-409	399	2	first	ORDINAL
ftr-409	401	1	dni	ORG
ftr-409	403	1	54	CARDINAL
ftr-409	405	1	prin. & inc.	ORG
ftr-409	405	2	405	CARDINAL
ftr-409	405	3	7b	CARDINAL
ftr-409	406	1	160	CARDINAL
ftr-409	406	2	166	CARDINAL
ftr-409	406	3	167	CARDINAL
ftr-409	407	1	5	CARDINAL
ftr-409	407	2	7	CARDINAL
ftr-409	408	1	55	CARDINAL
ftr-409	409	1	prin. & inc.	ORG
ftr-409	409	2	7b	CARDINAL
ftr-409	410	1	165	CARDINAL
ftr-409	410	2	irc §§	ORG
ftr-409	411	1	56	CARDINAL
ftr-409	412	1	prin. & inc.	ORG
ftr-409	412	2	7b	CARDINAL
ftr-409	413	1	167	CARDINAL
ftr-409	414	1	103	CARDINAL
ftr-409	414	2	57	CARDINAL
ftr-409	414	3	zaritsky et al.	PERSON
ftr-409	414	4	48	DATE
ftr-409	414	5	s.	PERSON
ftr-409	414	6	1622	CARDINAL
ftr-409	414	7	83d	CARDINAL
ftr-409	414	8	2d	CARDINAL
ftr-409	415	1	343	CARDINAL
ftr-409	415	2	1954	DATE
ftr-409	416	1	58	CARDINAL
ftr-409	417	1	sherman	ORG
ftr-409	417	2	43	CARDINAL
ftr-409	417	3	16	CARDINAL
ftr-409	417	4	59	CARDINAL
ftr-409	418	1	522	CARDINAL
ftr-409	418	2	florida	GPE
ftr-409	418	3	fai	PERSON
ftr-409	418	4	two	CARDINAL
ftr-409	419	1	dni	ORG
ftr-409	419	2	fai	PERSON
ftr-409	419	3	61	CARDINAL
ftr-409	419	4	dni	ORG
ftr-409	420	1	fai	PERSON
ftr-409	421	1	fai	PERSON
ftr-409	422	1	fai	PERSON
ftr-409	423	1	dni	ORG
ftr-409	424	1	1000	MONEY
ftr-409	424	2	500	MONEY
ftr-409	425	1	fai	PERSON
ftr-409	425	2	1000	MONEY
ftr-409	425	3	1200	MONEY
ftr-409	425	4	1000	MONEY
ftr-409	425	5	500	MONEY
ftr-409	425	6	300	MONEY
ftr-409	426	1	1000	MONEY
ftr-409	427	1	dni	ORG
ftr-409	427	2	fai	PERSON
ftr-409	428	1	60	CARDINAL
ftr-409	429	1	zaritsky et al.	PERSON
ftr-409	429	2	48	DATE
ftr-409	429	3	dni	ORG
ftr-409	429	4	fai	PERSON
ftr-409	429	5	§§ 1245 and	ORG
ftr-409	429	6	1250	CARDINAL
ftr-409	429	7	1254	CARDINAL
ftr-409	429	8	1361-1368	CARDINAL
ftr-409	429	9	951-964	CARDINAL
ftr-409	429	10	691	CARDINAL
ftr-409	430	1	1271-1275	CARDINAL
ftr-409	431	1	61	CARDINAL
ftr-409	432	1	d.	NORP
ftr-409	432	2	48	DATE
ftr-409	432	3	162	CARDINAL
ftr-409	432	4	212	CARDINAL
ftr-409	432	5	fai	PERSON
ftr-409	432	6	dni	ORG
ftr-409	433	1	62	CARDINAL
ftr-409	434	1	irc §§ 651(a	ORG
ftr-409	435	1	dni	ORG
ftr-409	436	1	661(c	CARDINAL
ftr-409	437	1	63	DATE
ftr-409	440	1	1.651(a)-1. 2006	DATE
ftr-409	440	2	523 2	CARDINAL
ftr-409	440	3	two	CARDINAL
ftr-409	441	1	first	ORDINAL
ftr-409	441	2	individuals.64 second	GPE
ftr-409	442	1	allowances,65	NORP
ftr-409	444	1	is66 $3200	MONEY
ftr-409	444	2	2005	DATE
ftr-409	445	1	300	MONEY
ftr-409	445	2	100	MONEY
ftr-409	447	1	de minimus.72	PERSON
ftr-409	447	2	600	MONEY
ftr-409	447	3	300	MONEY
ftr-409	448	1	64	CARDINAL
ftr-409	448	2	151	CARDINAL
ftr-409	449	1	65	DATE
ftr-409	450	1	66	CARDINAL
ftr-409	451	1	151(d)(4)(a	DATE
ftr-409	454	1	2005	DATE
ftr-409	454	2	2006	DATE
ftr-409	454	3	2000	MONEY
ftr-409	454	4	hurricane katrina	EVENT
ftr-409	455	1	katrina	PERSON
ftr-409	455	2	2005	DATE
ftr-409	455	3	109-73	CARDINAL
ftr-409	455	4	302	CARDINAL
ftr-409	455	5	199	CARDINAL
ftr-409	456	1	2016 (2005	DATE
ftr-409	457	1	67	CARDINAL
ftr-409	458	1	proc	PERSON
ftr-409	459	1	2004-71	DATE
ftr-409	459	2	2004-2	DATE
ftr-409	461	1	68	DATE
ftr-409	462	1	69	CARDINAL
ftr-409	463	1	thomas m. humbert	PERSON
ftr-409	463	2	6300	MONEY
ftr-409	463	3	jan. 30, 1989	DATE
ftr-409	464	1	70	DATE
ftr-409	466	1	zaritsky	ORG
ftr-409	466	2	48	DATE
ftr-409	466	3	¶	CARDINAL
ftr-409	466	4	2.03	CARDINAL
ftr-409	467	1	72	DATE
ftr-409	468	1	524	CARDINAL
ftr-409	468	2	florida	GPE
ftr-409	468	3	100	MONEY
ftr-409	469	1	in73	PRODUCT
ftr-409	471	1	between74	ORG
ftr-409	473	1	2005	DATE
ftr-409	473	2	5,000	MONEY
ftr-409	473	3	10,000	MONEY
ftr-409	476	1	73	CARDINAL
ftr-409	478	1	74	CARDINAL
ftr-409	479	1	zaritsky	ORG
ftr-409	479	2	48	DATE
ftr-409	479	3	¶	CARDINAL
ftr-409	479	4	2.03	CARDINAL
ftr-409	480	1	75	CARDINAL
ftr-409	482	1	james edward maule	PERSON
ftr-409	482	2	lisa maria starcewki	PERSON
ftr-409	482	3	503-2nd	CARDINAL
ftr-409	482	4	77	DATE
ftr-409	484	1	1,000	MONEY
ftr-409	484	2	2005	DATE
ftr-409	484	3	1,250	MONEY
ftr-409	484	4	two	CARDINAL
ftr-409	485	1	irc § 63(c)(3	ORG
ftr-409	486	1	2005	DATE
ftr-409	487	1	2004-71	DATE
ftr-409	487	2	50	CARDINAL
ftr-409	490	1	maule & starczewski	ORG
ftr-409	490	2	supra	PERSON
ftr-409	490	3	76	DATE
ftr-409	490	4	79	DATE
ftr-409	492	1	80	CARDINAL
ftr-409	493	1	7c	CARDINAL
ftr-409	494	1	300	CARDINAL
ftr-409	494	2	west supp	GPE
ftr-409	494	3	2005	DATE
ftr-409	495	1	2006	DATE
ftr-409	495	2	525	CARDINAL
ftr-409	496	1	two	CARDINAL
ftr-409	498	1	income84	ORG
ftr-409	498	2	section 67(e	LAW
ftr-409	499	1	81	DATE
ftr-409	500	1	ferguson	PERSON
ftr-409	500	2	supra	PERSON
ftr-409	500	3	40	CARDINAL
ftr-409	501	1	82	CARDINAL
ftr-409	505	1	83	CARDINAL
ftr-409	507	1	170	CARDINAL
ftr-409	507	2	213	CARDINAL
ftr-409	508	1	84	CARDINAL
ftr-409	509	1	526	CARDINAL
ftr-409	509	2	florida	GPE
ftr-409	509	3	income86 iii	PERSON
ftr-409	510	1	two percent	PERCENT
ftr-409	510	2	the tax reform act of	LAW
ftr-409	510	3	1986	DATE
ftr-409	513	1	two percent	PERCENT
ftr-409	514	1	section 67	LAW
ftr-409	514	2	2%	PERCENT
ftr-409	514	3	2%	PERCENT
ftr-409	514	4	section 67	LAW
ftr-409	514	5	85	CARDINAL
ftr-409	516	1	86	CARDINAL
ftr-409	519	1	supra	PERSON
ftr-409	519	2	49-63	CARDINAL
ftr-409	520	1	87	CARDINAL
ftr-409	521	1	the tax reform act of	LAW
ftr-409	521	2	1986	DATE
ftr-409	521	3	99	CARDINAL
ftr-409	521	4	100	CARDINAL
ftr-409	522	1	2085	CARDINAL
ftr-409	522	2	211316	DATE
ftr-409	523	1	88	DATE
ftr-409	524	1	jonathan g. blattmachr &	PERSON
ftr-409	524	2	arthur m. michaelson	PERSON
ftr-409	524	3	2.1	CARDINAL
ftr-409	524	4	2.2	CARDINAL
ftr-409	525	1	14th	ORDINAL
ftr-409	525	2	2003	DATE
ftr-409	526	1	89	CARDINAL
ftr-409	527	1	84	CARDINAL
ftr-409	528	1	2006	DATE
ftr-409	528	2	527	CARDINAL
ftr-409	529	1	section 67’s	LAW
ftr-409	529	2	miscellaneous91	ORG
ftr-409	529	3	12	CARDINAL
ftr-409	529	4	67	DATE
ftr-409	529	5	2%	PERCENT
ftr-409	529	6	2%	PERCENT
ftr-409	530	1	section 67	LAW
ftr-409	531	1	120,000	MONEY
ftr-409	531	2	20,000	MONEY
ftr-409	531	3	100,000	MONEY
ftr-409	532	1	4,500	MONEY
ftr-409	532	2	3,000	MONEY
ftr-409	533	1	section 67	LAW
ftr-409	533	2	95,500	MONEY
ftr-409	533	3	97,000	MONEY
ftr-409	534	1	section 67	LAW
ftr-409	534	2	section 67	LAW
ftr-409	534	3	2,500	MONEY
ftr-409	534	4	4,500	MONEY
ftr-409	534	5	less $2,000	MONEY
ftr-409	534	6	2%	PERCENT
ftr-409	534	7	100,000	MONEY
ftr-409	535	1	section 67	LAW
ftr-409	537	1	67(a	CARDINAL
ftr-409	538	1	91	CARDINAL
ftr-409	539	1	63(d)(1	CARDINAL
ftr-409	539	2	67(a	CARDINAL
ftr-409	540	1	92	CARDINAL
ftr-409	541	1	12	CARDINAL
ftr-409	541	2	1	CARDINAL
ftr-409	541	3	2	CARDINAL
ftr-409	541	4	3	CARDINAL
ftr-409	541	5	4	CARDINAL
ftr-409	541	6	170	CARDINAL
ftr-409	541	7	5	CARDINAL
ftr-409	541	8	213	CARDINAL
ftr-409	541	9	7	CARDINAL
ftr-409	541	10	8)	CARDINAL
ftr-409	541	11	9	CARDINAL
ftr-409	541	12	10	CARDINAL
ftr-409	541	13	11	CARDINAL
ftr-409	541	14	12	CARDINAL
ftr-409	542	1	93	CARDINAL
ftr-409	544	1	100th	ORDINAL
ftr-409	545	1	528	CARDINAL
ftr-409	545	2	florida	GPE
ftr-409	545	3	congress	ORG
ftr-409	546	1	congress	ORG
ftr-409	547	1	section 67	LAW
ftr-409	548	1	2%	PERCENT
ftr-409	548	2	1986	DATE
ftr-409	548	3	produce.96	PERSON
ftr-409	548	4	the tax reform act of	LAW
ftr-409	548	5	1986	DATE
ftr-409	548	6	78	CARDINAL
ftr-409	549	1	1987	DATE
ftr-409	550	1	1986	DATE
ftr-409	552	1	78 n.52	QUANTITY
ftr-409	553	1	2%	PERCENT
ftr-409	556	1	79	CARDINAL
ftr-409	557	1	94	CARDINAL
ftr-409	558	1	78	DATE
ftr-409	558	2	irs	ORG
ftr-409	559	1	2%	PERCENT
ftr-409	561	1	john buckley	PERSON
ftr-409	561	2	108	CARDINAL
ftr-409	561	3	347	CARDINAL
ftr-409	562	1	july 18, 2005	DATE
ftr-409	563	1	95	CARDINAL
ftr-409	564	1	tra 1986	ORG
ftr-409	564	2	93	CARDINAL
ftr-409	564	3	78	DATE
ftr-409	565	1	2%	PERCENT
ftr-409	566	1	96	CARDINAL
ftr-409	567	1	tra 1986	DATE
ftr-409	567	2	1986	DATE
ftr-409	568	1	1360	CARDINAL
ftr-409	569	1	1987-1991	DATE
ftr-409	569	2	19,447,000,000	MONEY
ftr-409	570	1	2006	DATE
ftr-409	570	2	529 1	DATE
ftr-409	571	1	section 67	LAW
ftr-409	571	2	2%	PERCENT
ftr-409	575	1	2%	PERCENT
ftr-409	575	2	section 67	LAW
ftr-409	576	1	2%	PERCENT
ftr-409	577	1	section 67’s	LAW
ftr-409	577	2	97	CARDINAL
ftr-409	579	1	98	CARDINAL
ftr-409	580	1	82	CARDINAL
ftr-409	581	1	99	CARDINAL
ftr-409	582	1	93	CARDINAL
ftr-409	583	1	100	CARDINAL
ftr-409	586	1	4%	PERCENT
ftr-409	587	1	ny est	ORG
ftr-409	588	1	powers & trusts	ORG
ftr-409	588	2	11-2.4	CARDINAL
ftr-409	588	3	mckinney supp	PERSON
ftr-409	589	1	2006	DATE
ftr-409	590	1	w. brantley phillips	PERSON
ftr-409	590	2	jr.	PERSON
ftr-409	590	3	third	ORDINAL
ftr-409	590	4	54	CARDINAL
ftr-409	591	1	lee l. rev	PERSON
ftr-409	591	2	335	CARDINAL
ftr-409	591	3	1997	DATE
ftr-409	592	1	530	CARDINAL
ftr-409	592	2	florida	GPE
ftr-409	593	1	section 67	LAW
ftr-409	593	2	section 67’s	LAW
ftr-409	595	1	congress	ORG
ftr-409	595	2	section 67	LAW
ftr-409	596	1	101	DATE
ftr-409	598	1	3	CARDINAL
ftr-409	598	2	213	CARDINAL
ftr-409	598	3	102	CARDINAL
ftr-409	599	1	642	CARDINAL
ftr-409	599	2	103	CARDINAL
ftr-409	601	1	stanford l. stevenson iii	PERSON
ftr-409	601	2	section 67(e	LAW
ftr-409	601	3	o’neill	ORG
ftr-409	601	4	comm’r	CARDINAL
ftr-409	601	5	46	CARDINAL
ftr-409	601	6	655	CARDINAL
ftr-409	601	7	661	CARDINAL
ftr-409	601	8	1993	DATE
ftr-409	603	1	104	ORG
ftr-409	604	1	tra 1986	ORG
ftr-409	604	2	bluebook supra	ORG
ftr-409	604	3	93	CARDINAL
ftr-409	604	4	81	CARDINAL
ftr-409	605	1	105	CARDINAL
ftr-409	608	1	boris i. bittker et al.	PERSON
ftr-409	608	2	3d	CARDINAL
ftr-409	608	3	2002	DATE
ftr-409	610	1	18	CARDINAL
ftr-409	610	2	§§ 221	ORG
ftr-409	610	3	222	CARDINAL
ftr-409	610	4	212	CARDINAL
ftr-409	611	1	2006	DATE
ftr-409	611	2	531 one	CARDINAL
ftr-409	611	3	2%	PERCENT
ftr-409	616	1	2%	PERCENT
ftr-409	616	2	2%	PERCENT
ftr-409	617	1	two	CARDINAL
ftr-409	620	1	2%	PERCENT
ftr-409	621	1	2	CARDINAL
ftr-409	621	2	congress	ORG
ftr-409	621	3	2%	PERCENT
ftr-409	622	1	532	CARDINAL
ftr-409	622	2	florida	GPE
ftr-409	622	3	1	CARDINAL
ftr-409	622	4	2	CARDINAL
ftr-409	624	1	congress	ORG
ftr-409	625	1	2%	PERCENT
ftr-409	625	2	congress	ORG
ftr-409	625	3	treasury	ORG
ftr-409	626	1	congress	ORG
ftr-409	626	2	2%	PERCENT
ftr-409	629	1	106	CARDINAL
ftr-409	631	1	107	CARDINAL
ftr-409	633	1	108	CARDINAL
ftr-409	634	1	105	CARDINAL
ftr-409	635	1	2006	DATE
ftr-409	636	1	533	CARDINAL
ftr-409	637	1	for110	ORG
ftr-409	637	2	section 212	LAW
ftr-409	637	3	section 67(b	LAW
ftr-409	638	1	agi	NORP
ftr-409	638	2	section 212’s	LAW
ftr-409	639	1	the 20 year	DATE
ftr-409	639	2	section 67(e	LAW
ftr-409	640	1	seven	CARDINAL
ftr-409	640	2	six	CARDINAL
ftr-409	640	3	three	CARDINAL
ftr-409	640	4	2%	PERCENT
ftr-409	641	1	three	CARDINAL
ftr-409	641	2	of113	PERSON
ftr-409	642	1	first	ORDINAL
ftr-409	642	2	$4.5 million	MONEY
ftr-409	642	3	1965	DATE
ftr-409	643	1	110	CARDINAL
ftr-409	644	1	supra	PERSON
ftr-409	644	2	19	CARDINAL
ftr-409	647	1	alfred i. dupont	PERSON
ftr-409	647	2	514	CARDINAL
ftr-409	647	3	917	CARDINAL
ftr-409	647	4	5th	ORDINAL
ftr-409	647	5	1975	DATE
ftr-409	647	6	212	CARDINAL
ftr-409	648	1	111	CARDINAL
ftr-409	649	1	92	CARDINAL
ftr-409	650	1	112	CARDINAL
ftr-409	651	1	scott v. us	PERSON
ftr-409	651	2	186	CARDINAL
ftr-409	651	3	f. supp	PERSON
ftr-409	652	1	2d 664	DATE
ftr-409	652	2	e.d. va	GPE
ftr-409	652	3	2002	DATE
ftr-409	652	4	aff’d	ORG
ftr-409	652	5	328	CARDINAL
ftr-409	652	6	132	CARDINAL
ftr-409	652	7	4th	ORDINAL
ftr-409	652	8	2003	DATE
ftr-409	652	9	mellon bank	ORG
ftr-409	652	10	n.a.	GPE
ftr-409	652	11	u.s.	GPE
ftr-409	652	12	47	DATE
ftr-409	654	1	186	CARDINAL
ftr-409	654	2	2000	DATE
ftr-409	654	3	aff’d	ORG
ftr-409	654	4	265	CARDINAL
ftr-409	654	5	1275	CARDINAL
ftr-409	655	1	fed	ORG
ftr-409	655	2	cir. 2001	ORG
ftr-409	656	1	comm’r	CARDINAL
ftr-409	656	2	98	CARDINAL
ftr-409	656	3	227	CARDINAL
ftr-409	656	4	1992	DATE
ftr-409	656	5	994	CARDINAL
ftr-409	656	6	302	CARDINAL
ftr-409	656	7	6th	ORDINAL
ftr-409	656	8	1993	DATE
ftr-409	656	9	124	CARDINAL
ftr-409	656	10	304 (2005	DATE
ftr-409	658	1	113	CARDINAL
ftr-409	659	1	124	CARDINAL
ftr-409	659	2	304 (2005	DATE
ftr-409	659	3	mellon bank	ORG
ftr-409	659	4	n.a.	GPE
ftr-409	659	5	u.s.	GPE
ftr-409	659	6	47	DATE
ftr-409	661	1	186	CARDINAL
ftr-409	661	2	2000	DATE
ftr-409	661	3	aff’d	ORG
ftr-409	661	4	265	CARDINAL
ftr-409	661	5	1275	CARDINAL
ftr-409	662	1	fed	ORG
ftr-409	662	2	cir. 2001	ORG
ftr-409	663	1	o’neill	ORG
ftr-409	663	2	994	CARDINAL
ftr-409	663	3	302	CARDINAL
ftr-409	663	4	6th	ORDINAL
ftr-409	663	5	1993	DATE
ftr-409	663	6	302	CARDINAL
ftr-409	664	1	6th	ORDINAL
ftr-409	664	2	1992	DATE
ftr-409	665	1	114	CARDINAL
ftr-409	665	2	98	CARDINAL
ftr-409	666	1	228	CARDINAL
ftr-409	667	1	534	CARDINAL
ftr-409	667	2	florida	GPE
ftr-409	669	1	2%	PERCENT
ftr-409	670	1	6th	ORDINAL
ftr-409	670	2	116	CARDINAL
ftr-409	670	3	section 67(e	LAW
ftr-409	670	4	2%	PERCENT
ftr-409	672	1	o’neill	ORG
ftr-409	673	1	to119	ORG
ftr-409	673	2	2%	PERCENT
ftr-409	673	3	2%	PERCENT
ftr-409	674	1	section 67(e	LAW
ftr-409	677	1	115	CARDINAL
ftr-409	678	1	231	CARDINAL
ftr-409	679	1	116	CARDINAL
ftr-409	680	1	o’neill	ORG
ftr-409	680	2	994	CARDINAL
ftr-409	680	3	304	CARDINAL
ftr-409	680	4	117	CARDINAL
ftr-409	681	1	o’neill	ORG
ftr-409	681	2	98	CARDINAL
ftr-409	682	1	230	CARDINAL
ftr-409	682	2	118	CARDINAL
ftr-409	682	3	scott	ORG
ftr-409	682	4	328	CARDINAL
ftr-409	682	5	140	CARDINAL
ftr-409	683	1	119	CARDINAL
ftr-409	683	2	98	CARDINAL
ftr-409	685	1	230	CARDINAL
ftr-409	686	1	2%	PERCENT
ftr-409	687	1	120	CARDINAL
ftr-409	688	1	230	CARDINAL
ftr-409	688	2	121	CARDINAL
ftr-409	689	1	231	CARDINAL
ftr-409	691	1	230-31	DATE
ftr-409	692	1	2%	PERCENT
ftr-409	693	1	231	CARDINAL
ftr-409	695	1	2006	DATE
ftr-409	695	2	535	CARDINAL
ftr-409	695	3	section 67(e	LAW
ftr-409	699	1	6th	ORDINAL
ftr-409	699	2	first	ORDINAL
ftr-409	699	3	section 67(e	LAW
ftr-409	700	1	6th	ORDINAL
ftr-409	701	1	6th	ORDINAL
ftr-409	703	1	6th	ORDINAL
ftr-409	705	1	2%	PERCENT
ftr-409	705	2	section 67(e	LAW
ftr-409	706	1	6th	ORDINAL
ftr-409	706	2	122	CARDINAL
ftr-409	707	1	o’neill	ORG
ftr-409	707	2	994	CARDINAL
ftr-409	707	3	304-05	CARDINAL
ftr-409	707	4	123	CARDINAL
ftr-409	708	1	304	CARDINAL
ftr-409	708	2	124	CARDINAL
ftr-409	709	1	6th	ORDINAL
ftr-409	709	2	ohio	GPE
ftr-409	710	1	6th	ORDINAL
ftr-409	711	1	d.	NORP
ftr-409	711	2	craig d. bell & julie a. king	ORG
ftr-409	711	3	two percent	PERCENT
ftr-409	711	4	scott v. united states	PERSON
ftr-409	711	5	38	CARDINAL
ftr-409	712	1	prob.	ORG
ftr-409	712	2	j. 589	PERSON
ftr-409	712	3	606-07	CARDINAL
ftr-409	712	4	2003	DATE
ftr-409	713	1	125	CARDINAL
ftr-409	714	1	o’neill	ORG
ftr-409	714	2	994	CARDINAL
ftr-409	714	3	303	CARDINAL
ftr-409	715	1	126	CARDINAL
ftr-409	716	1	304	CARDINAL
ftr-409	717	1	536	CARDINAL
ftr-409	717	2	florida	GPE
ftr-409	718	1	two	CARDINAL
ftr-409	718	2	two	CARDINAL
ftr-409	718	3	1	CARDINAL
ftr-409	718	4	2	CARDINAL
ftr-409	719	1	two	CARDINAL
ftr-409	719	2	6th	ORDINAL
ftr-409	720	1	section 67(e	LAW
ftr-409	723	1	127	CARDINAL
ftr-409	725	1	supra	PERSON
ftr-409	725	2	19	CARDINAL
ftr-409	725	3	128	CARDINAL
ftr-409	726	1	163	CARDINAL
ftr-409	726	2	164	CARDINAL
ftr-409	727	1	two	CARDINAL
ftr-409	727	2	2%	PERCENT
ftr-409	727	3	67(b	CARDINAL
ftr-409	728	1	year 2002	DATE
ftr-409	729	1	donald m. etheridge	PERSON
ftr-409	729	2	jr.	PERSON
ftr-409	730	1	2%	PERCENT
ftr-409	731	1	jan.-feb	GPE
ftr-409	731	2	1989	DATE
ftr-409	731	3	28	CARDINAL
ftr-409	731	4	29	CARDINAL
ftr-409	733	1	129	CARDINAL
ftr-409	735	1	723	CARDINAL
ftr-409	736	1	324	CARDINAL
ftr-409	737	1	2000	DATE
ftr-409	738	1	2006	DATE
ftr-409	738	2	537	CARDINAL
ftr-409	740	1	6th	ORDINAL
ftr-409	745	1	section 212	LAW
ftr-409	745	2	2%	PERCENT
ftr-409	746	1	after131 o’neill	ORG
ftr-409	746	2	2	CARDINAL
ftr-409	746	3	multi-million dollar	MONEY
ftr-409	746	4	130	CARDINAL
ftr-409	749	1	george gleason bogert	PERSON
ftr-409	749	2	george taylor bogert	PERSON
ftr-409	749	3	972	CARDINAL
ftr-409	749	4	433	CARDINAL
ftr-409	750	1	rev	PERSON
ftr-409	750	2	1983	DATE
ftr-409	751	1	131	CARDINAL
ftr-409	752	1	105	CARDINAL
ftr-409	754	1	higgins	PERSON
ftr-409	754	2	312	CARDINAL
ftr-409	754	3	212	CARDINAL
ftr-409	755	1	132	CARDINAL
ftr-409	756	1	mellon bank	ORG
ftr-409	756	2	47	CARDINAL
ftr-409	758	1	186	CARDINAL
ftr-409	758	2	scott	ORG
ftr-409	758	3	186	CARDINAL
ftr-409	758	4	f. supp	PERSON
ftr-409	759	1	2d	DATE
ftr-409	759	2	664	CARDINAL
ftr-409	759	3	124	CARDINAL
ftr-409	760	1	304	CARDINAL
ftr-409	760	2	538	CARDINAL
ftr-409	760	3	florida	GPE
ftr-409	766	1	two	CARDINAL
ftr-409	766	2	2%	PERCENT
ftr-409	766	3	the court of federal	ORG
ftr-409	766	4	first	ORDINAL
ftr-409	766	5	o’neill	ORG
ftr-409	766	6	mellon bank	ORG
ftr-409	766	7	n.a.	GPE
ftr-409	766	8	u.s.	GPE
ftr-409	766	9	section 67(e	LAW
ftr-409	766	10	13	CARDINAL
ftr-409	766	11	richard k. mellon	PERSON
ftr-409	766	12	richard k. mellon &	PERSON
ftr-409	767	1	133	CARDINAL
ftr-409	768	1	scott	ORG
ftr-409	768	2	328	CARDINAL
ftr-409	768	3	136	CARDINAL
ftr-409	768	4	$25 million	MONEY
ftr-409	768	5	4	CARDINAL
ftr-409	768	6	mellon bank	ORG
ftr-409	768	7	n.a.	GPE
ftr-409	768	8	u.s.	GPE
ftr-409	768	9	265	CARDINAL
ftr-409	768	10	1275	CARDINAL
ftr-409	768	11	fed	ORG
ftr-409	768	12	cir. 2001	ORG
ftr-409	768	13	01-5015	CARDINAL
ftr-409	768	14	more than $500 million	MONEY
ftr-409	769	1	624,816	MONEY
ftr-409	769	2	the year 2000	DATE
ftr-409	770	1	124	CARDINAL
ftr-409	771	1	306	CARDINAL
ftr-409	772	1	134	CARDINAL
ftr-409	772	2	mellon bank	ORG
ftr-409	772	3	47	CARDINAL
ftr-409	774	1	189	CARDINAL
ftr-409	774	2	135	CARDINAL
ftr-409	775	1	o’neill	ORG
ftr-409	775	2	98	CARDINAL
ftr-409	776	1	227	CARDINAL
ftr-409	776	2	136	CARDINAL
ftr-409	777	1	47	CARDINAL
ftr-409	779	1	188	CARDINAL
ftr-409	779	2	137	CARDINAL
ftr-409	780	1	2006	DATE
ftr-409	780	2	539	CARDINAL
ftr-409	786	1	section 67(e)(1	LAW
ftr-409	786	2	2%	PERCENT
ftr-409	788	1	138	CARDINAL
ftr-409	789	1	mellon	ORG
ftr-409	789	2	www.mellon.com/aboutmellon/history.html	DATE
ftr-409	790	1	139	CARDINAL
ftr-409	791	1	47	CARDINAL
ftr-409	793	1	190	CARDINAL
ftr-409	793	2	140	CARDINAL
ftr-409	794	1	141	CARDINAL
ftr-409	795	1	o’neill	ORG
ftr-409	795	2	98	CARDINAL
ftr-409	796	1	230	CARDINAL
ftr-409	796	2	142	CARDINAL
ftr-409	796	3	mellon bank	ORG
ftr-409	796	4	47	CARDINAL
ftr-409	798	1	189-90	CARDINAL
ftr-409	799	1	540	CARDINAL
ftr-409	799	2	florida	GPE
ftr-409	800	1	section 67(e	LAW
ftr-409	802	1	section 67(e	LAW
ftr-409	802	2	mellon	ORG
ftr-409	805	1	1041	CARDINAL
ftr-409	805	2	1040).145	CARDINAL
ftr-409	809	1	143	CARDINAL
ftr-409	810	1	190	CARDINAL
ftr-409	811	1	144	CARDINAL
ftr-409	812	1	191	CARDINAL
ftr-409	813	1	145	CARDINAL
ftr-409	814	1	1.212-1(a)(l	CARDINAL
ftr-409	814	2	212	CARDINAL
ftr-409	815	1	etheridge	PERSON
ftr-409	815	2	supra	PERSON
ftr-409	815	3	128	CARDINAL
ftr-409	815	4	28	DATE
ftr-409	816	1	stevenson	PERSON
ftr-409	816	2	supra	PERSON
ftr-409	816	3	103	CARDINAL
ftr-409	816	4	662	CARDINAL
ftr-409	817	1	2006	DATE
ftr-409	817	2	541	CARDINAL
ftr-409	819	1	irs	ORG
ftr-409	823	1	one	CARDINAL
ftr-409	825	1	section 67(e).147	LAW
ftr-409	825	2	mellon bank	ORG
ftr-409	826	1	irs	ORG
ftr-409	828	1	146	CARDINAL
ftr-409	830	1	treasury	ORG
ftr-409	831	1	147	CARDINAL
ftr-409	832	1	3534	MONEY
ftr-409	832	2	15,374	MONEY
ftr-409	832	3	$4.5 million	MONEY
ftr-409	833	1	98	CARDINAL
ftr-409	834	1	229	CARDINAL
ftr-409	834	2	148	CARDINAL
ftr-409	834	3	mellon bank	ORG
ftr-409	834	4	n.a.	GPE
ftr-409	834	5	v. c.i.r.	PERSON
ftr-409	834	6	86	CARDINAL
ftr-409	834	7	6432	DATE
ftr-409	834	8	fed	ORG
ftr-409	835	1	149	CARDINAL
ftr-409	837	1	irs	ORG
ftr-409	839	1	47	CARDINAL
ftr-409	840	1	190	CARDINAL
ftr-409	840	2	151	CARDINAL
ftr-409	840	3	265	CARDINAL
ftr-409	840	4	1276	CARDINAL
ftr-409	841	1	542	CARDINAL
ftr-409	841	2	florida	GPE
ftr-409	841	3	mellon bank	ORG
ftr-409	842	1	2%	PERCENT
ftr-409	842	2	section 67(e	LAW
ftr-409	844	1	100 pound	QUANTITY
ftr-409	845	1	mellon bank	ORG
ftr-409	846	1	section 67(e	LAW
ftr-409	848	1	2%	PERCENT
ftr-409	848	2	2%	PERCENT
ftr-409	849	1	2%	PERCENT
ftr-409	851	1	2%	PERCENT
ftr-409	852	1	3	CARDINAL
ftr-409	852	2	mellon	ORG
ftr-409	852	3	scott v. us	PERSON
ftr-409	852	4	$25.5 million	MONEY
ftr-409	852	5	fourth	ORDINAL
ftr-409	853	1	152	CARDINAL
ftr-409	854	1	328	CARDINAL
ftr-409	854	2	136	CARDINAL
ftr-409	855	1	2006	DATE
ftr-409	856	1	543	CARDINAL
ftr-409	856	2	mellon bank	ORG
ftr-409	856	3	three	CARDINAL
ftr-409	856	4	scott	ORG
ftr-409	856	5	o’neill	ORG
ftr-409	857	1	virginia	GPE
ftr-409	857	2	section 67(e).155	LAW
ftr-409	857	3	mellon bank	ORG
ftr-409	858	1	2%	PERCENT
ftr-409	858	2	virginia	GPE
ftr-409	858	3	ohio trust	ORG
ftr-409	858	4	2%	PERCENT
ftr-409	858	5	6th	ORDINAL
ftr-409	858	6	two	CARDINAL
ftr-409	858	7	6th	ORDINAL
ftr-409	858	8	section 67(e	LAW
ftr-409	858	9	o’neill	ORG
ftr-409	859	1	first	ORDINAL
ftr-409	860	1	second	ORDINAL
ftr-409	860	2	153	CARDINAL
ftr-409	860	3	186	CARDINAL
ftr-409	860	4	f. supp	PERSON
ftr-409	861	1	2d 664	DATE
ftr-409	861	2	2002	DATE
ftr-409	862	1	154	CARDINAL
ftr-409	863	1	665	CARDINAL
ftr-409	864	1	155	CARDINAL
ftr-409	865	1	the united states	GPE
ftr-409	865	2	the united states court of federal	ORG
ftr-409	867	1	camilla e. watson &	PERSON
ftr-409	867	2	d. billman	PERSON
ftr-409	867	3	jr.	PERSON
ftr-409	867	4	67	CARDINAL
ftr-409	868	1	156	CARDINAL
ftr-409	869	1	186	CARDINAL
ftr-409	869	2	f. supp.2d	PERSON
ftr-409	869	3	667	CARDINAL
ftr-409	870	1	157	CARDINAL
ftr-409	871	1	667-668	CARDINAL
ftr-409	871	2	158	CARDINAL
ftr-409	872	1	660	CARDINAL
ftr-409	872	2	159	CARDINAL
ftr-409	873	1	danielle m. hohos	PERSON
ftr-409	873	2	section 67(e)(1	LAW
ftr-409	873	3	mellon bank	ORG
ftr-409	873	4	n/a. v. united states	ORG
ftr-409	873	5	54	DATE
ftr-409	873	6	693	CARDINAL
ftr-409	873	7	2001	DATE
ftr-409	874	1	160	CARDINAL
ftr-409	875	1	situs	ORG
ftr-409	876	1	11	CARDINAL
ftr-409	876	2	new york	GPE
ftr-409	876	3	5:1.42	CARDINAL
ftr-409	876	4	1998	DATE
ftr-409	877	1	544	CARDINAL
ftr-409	877	2	florida	GPE
ftr-409	877	3	4th	ORDINAL
ftr-409	877	4	6th	ORDINAL
ftr-409	878	1	section 67(e	LAW
ftr-409	879	1	2%	PERCENT
ftr-409	881	1	2%	PERCENT
ftr-409	883	1	2005	DATE
ftr-409	883	2	2nd	ORDINAL
ftr-409	884	1	4th	ORDINAL
ftr-409	884	2	2%	PERCENT
ftr-409	886	1	161	CARDINAL
ftr-409	887	1	328	CARDINAL
ftr-409	887	2	132	CARDINAL
ftr-409	888	1	162	CARDINAL
ftr-409	889	1	supra	PERSON
ftr-409	889	2	114	CARDINAL
ftr-409	890	1	163	CARDINAL
ftr-409	891	1	stevenson	PERSON
ftr-409	891	2	supra	PERSON
ftr-409	891	3	103	CARDINAL
ftr-409	891	4	666	CARDINAL
ftr-409	891	5	164	CARDINAL
ftr-409	893	1	2%	PERCENT
ftr-409	894	1	james l. boring	PERSON
ftr-409	894	2	2%	PERCENT
ftr-409	894	3	29	CARDINAL
ftr-409	894	4	98	CARDINAL
ftr-409	894	5	2003	DATE
ftr-409	895	1	165	CARDINAL
ftr-409	895	2	98	CARDINAL
ftr-409	896	1	231	CARDINAL
ftr-409	899	1	166	CARDINAL
ftr-409	899	2	124	CARDINAL
ftr-409	899	3	304 (2005	DATE
ftr-409	900	1	2006	DATE
ftr-409	900	2	545	CARDINAL
ftr-409	900	3	section 67(e	LAW
ftr-409	902	1	two percent	PERCENT
ftr-409	902	2	section 67(e	LAW
ftr-409	904	1	section 67(e	LAW
ftr-409	905	1	the taxable year	DATE
ftr-409	906	1	a given taxable year	DATE
ftr-409	906	2	2%	PERCENT
ftr-409	907	1	2%	PERCENT
ftr-409	907	2	a taxable year	DATE
ftr-409	908	1	section 67(e	LAW
ftr-409	910	1	a. statutory	PERSON
ftr-409	910	2	section 67(e	LAW
ftr-409	911	1	2%	PERCENT
ftr-409	913	1	2%	PERCENT
ftr-409	914	1	546	CARDINAL
ftr-409	914	2	florida	GPE
ftr-409	916	1	section 67(e	DATE
ftr-409	918	1	section 67(e	LAW
ftr-409	919	1	one	CARDINAL
ftr-409	920	1	section 67(e	LAW
ftr-409	922	1	1	CARDINAL
ftr-409	922	2	section 67(e	LAW
ftr-409	922	3	2	CARDINAL
ftr-409	922	4	3	CARDINAL
ftr-409	923	1	1	CARDINAL
ftr-409	923	2	section 67(e	LAW
ftr-409	923	3	168	CARDINAL
ftr-409	924	1	michael sinclair	PERSON
ftr-409	924	2	155-172	CARDINAL
ftr-409	924	3	matthew bender & co.	ORG
ftr-409	924	4	2000	DATE
ftr-409	927	1	rene matteotti	PERSON
ftr-409	927	2	108	CARDINAL
ftr-409	927	3	247	CARDINAL
ftr-409	927	4	2005	DATE
ftr-409	927	5	deborah a. geier	PERSON
ftr-409	927	6	66	CARDINAL
ftr-409	928	1	l. rev	PERSON
ftr-409	928	2	445	CARDINAL
ftr-409	928	3	1993	DATE
ftr-409	928	4	lawrence zelenak	PERSON
ftr-409	928	5	64	CARDINAL
ftr-409	929	1	623	CARDINAL
ftr-409	929	2	1986	DATE
ftr-409	930	1	2006	DATE
ftr-409	930	2	547	CARDINAL
ftr-409	930	3	section 67(e	LAW
ftr-409	932	1	2%	PERCENT
ftr-409	932	2	section 67(e	LAW
ftr-409	938	1	section 67(e	LAW
ftr-409	939	1	2	CARDINAL
ftr-409	942	1	169	CARDINAL
ftr-409	946	1	supra	PERSON
ftr-409	946	2	34	CARDINAL
ftr-409	948	1	548	CARDINAL
ftr-409	948	2	florida	GPE
ftr-409	949	1	mellon	ORG
ftr-409	950	1	multi-170 million dollar	MONEY
ftr-409	950	2	2%	PERCENT
ftr-409	950	3	mellon bank	ORG
ftr-409	957	1	172	CARDINAL
ftr-409	958	1	the tax court	ORG
ftr-409	958	2	6th	ORDINAL
ftr-409	959	1	$4.5 million	MONEY
ftr-409	960	1	170	CARDINAL
ftr-409	961	1	4	CARDINAL
ftr-409	961	2	mellon bank	ORG
ftr-409	961	3	n.a.	GPE
ftr-409	962	1	265	CARDINAL
ftr-409	962	2	1275	CARDINAL
ftr-409	962	3	2001	DATE
ftr-409	962	4	01-5015	CARDINAL
ftr-409	962	5	more than $500 million	MONEY
ftr-409	963	1	171	CARDINAL
ftr-409	964	1	d. scott	PERSON
ftr-409	964	2	328	CARDINAL
ftr-409	964	3	136	CARDINAL
ftr-409	964	4	$25.5 million	MONEY
ftr-409	964	5	624,816	MONEY
ftr-409	964	6	2000	DATE
ftr-409	965	1	124	CARDINAL
ftr-409	966	1	307	CARDINAL
ftr-409	967	1	172	CARDINAL
ftr-409	968	1	supra	PERSON
ftr-409	968	2	29-30	DATE
ftr-409	969	1	173	CARDINAL
ftr-409	970	1	o’neill	ORG
ftr-409	970	2	98	CARDINAL
ftr-409	970	3	227	CARDINAL
ftr-409	970	4	174	CARDINAL
ftr-409	971	1	2006	DATE
ftr-409	971	2	549	CARDINAL
ftr-409	972	1	10	CARDINAL
ftr-409	975	1	one	CARDINAL
ftr-409	985	1	175	CARDINAL
ftr-409	988	1	550	CARDINAL
ftr-409	988	2	florida	GPE
ftr-409	996	1	years	DATE
ftr-409	999	1	3	CARDINAL
ftr-409	1000	1	one	CARDINAL
ftr-409	1001	1	176	CARDINAL
ftr-409	1002	1	supra	PERSON
ftr-409	1002	2	29	CARDINAL
ftr-409	1003	1	2006	DATE
ftr-409	1003	2	551	CARDINAL
ftr-409	1004	1	more than one	CARDINAL
ftr-409	1005	1	section 67(e	LAW
ftr-409	1005	2	one	CARDINAL
ftr-409	1005	3	two	CARDINAL
ftr-409	1010	1	177	CARDINAL
ftr-409	1012	1	supra	PERSON
ftr-409	1012	2	30	CARDINAL
ftr-409	1012	3	3-25	DATE
ftr-409	1012	4	178	CARDINAL
ftr-409	1015	1	671-679	CARDINAL
ftr-409	1016	1	earlier era	DATE
ftr-409	1017	1	helvering v. clifford	PERSON
ftr-409	1017	2	309	CARDINAL
ftr-409	1017	3	331	CARDINAL
ftr-409	1017	4	1940	DATE
ftr-409	1018	1	first	ORDINAL
ftr-409	1020	1	29.22(a)-1	CARDINAL
ftr-409	1020	2	clifford regulations	WORK_OF_ART
ftr-409	1020	3	671-679	CARDINAL
ftr-409	1022	1	180	CARDINAL
ftr-409	1023	1	supra	PERSON
ftr-409	1023	2	75	CARDINAL
ftr-409	1024	1	552	CARDINAL
ftr-409	1024	2	florida	GPE
ftr-409	1030	1	67(e	CARDINAL
ftr-409	1031	1	183	CARDINAL
ftr-409	1033	1	two	CARDINAL
ftr-409	1034	1	1	CARDINAL
ftr-409	1034	2	section 67(e	LAW
ftr-409	1036	1	181	CARDINAL
ftr-409	1037	1	supra	PERSON
ftr-409	1037	2	51	CARDINAL
ftr-409	1037	3	182	CARDINAL
ftr-409	1037	4	supra	PERSON
ftr-409	1037	5	51-63	CARDINAL
ftr-409	1038	1	183	CARDINAL
ftr-409	1038	2	199	CARDINAL
ftr-409	1040	1	721	CARDINAL
ftr-409	1040	2	459	CARDINAL
ftr-409	1040	3	310	CARDINAL
ftr-409	1040	4	1972	DATE
ftr-409	1041	1	414	CARDINAL
ftr-409	1041	2	820	CARDINAL
ftr-409	1041	3	1973	DATE
ftr-409	1042	1	2006	DATE
ftr-409	1042	2	553	CARDINAL
ftr-409	1047	1	2%	PERCENT
ftr-409	1049	1	2%	PERCENT
ftr-409	1050	1	two	CARDINAL
ftr-409	1051	1	first	ORDINAL
ftr-409	1053	1	$1 million	MONEY
ftr-409	1053	2	$10 million	MONEY
ftr-409	1053	3	1	CARDINAL
ftr-409	1053	4	$ 1 million	MONEY
ftr-409	1053	5	12,000	MONEY
ftr-409	1053	6	2	CARDINAL
ftr-409	1053	7	$10 million	MONEY
ftr-409	1053	8	61,000	MONEY
ftr-409	1054	1	184	CARDINAL
ftr-409	1057	1	554	CARDINAL
ftr-409	1057	2	florida	GPE
ftr-409	1057	3	$1 million	MONEY
ftr-409	1057	4	$987,941 $	MONEY
ftr-409	1057	5	186 contextualized $987,700 $987,700187 188	MONEY
ftr-409	1057	6	$1 million	MONEY
ftr-409	1057	7	two	CARDINAL
ftr-409	1058	1	241	MONEY
ftr-409	1060	1	two	CARDINAL
ftr-409	1062	1	12,000	MONEY
ftr-409	1063	1	185	CARDINAL
ftr-409	1066	1	2005	DATE
ftr-409	1066	2	1041	CARDINAL
ftr-409	1066	3	18-19	DATE
ftr-409	1067	1	300	CARDINAL
ftr-409	1067	2	million	CARDINAL
ftr-409	1067	3	amid=$12,000-(.02[999,700-($1million-amid)])=$11,759	PERSON
ftr-409	1068	1	$1 million	MONEY
ftr-409	1068	2	12,000	MONEY
ftr-409	1068	3	100	MONEY
ftr-409	1068	4	987,900	MONEY
ftr-409	1069	1	187	CARDINAL
ftr-409	1069	2	$1 million	MONEY
ftr-409	1069	3	12,000	MONEY
ftr-409	1069	4	300	MONEY
ftr-409	1069	5	987,700	MONEY
ftr-409	1070	1	188	CARDINAL
ftr-409	1070	2	$1 million	MONEY
ftr-409	1070	3	12,000	MONEY
ftr-409	1070	4	300	MONEY
ftr-409	1070	5	987,700	MONEY
ftr-409	1071	1	2006	DATE
ftr-409	1071	2	555 $10 million	MONEY
ftr-409	1071	3	9,938,900189	MONEY
ftr-409	1071	4	$9,938,700 $	MONEY
ftr-409	1071	5	$10 million	MONEY
ftr-409	1072	1	two	CARDINAL
ftr-409	1073	1	section 67(e	LAW
ftr-409	1075	1	2	CARDINAL
ftr-409	1075	2	section 67(e	LAW
ftr-409	1077	1	189	CARDINAL
ftr-409	1078	1	300	CARDINAL
ftr-409	1078	2	agi=$9,999,700-dni amid=$61,000-(.02[9,999,700-dni	PRODUCT
ftr-409	1079	1	million	CARDINAL
ftr-409	1079	2	amid=$61,000-(.029,[999,700-($10 million-amid)])=$59,798	QUANTITY
ftr-409	1079	3	190	CARDINAL
ftr-409	1079	4	$10 million	MONEY
ftr-409	1079	5	61,000	MONEY
ftr-409	1079	6	100	MONEY
ftr-409	1079	7	9,938,900	MONEY
ftr-409	1080	1	191	CARDINAL
ftr-409	1080	2	$10 million $	MONEY
ftr-409	1080	3	61,000-$300=$9,938,700	MONEY
ftr-409	1081	1	192	CARDINAL
ftr-409	1081	2	$10 million	MONEY
ftr-409	1081	3	9,999,900	MONEY
ftr-409	1082	1	193	CARDINAL
ftr-409	1083	1	ira mark	PERSON
ftr-409	1083	2	87	CARDINAL
ftr-409	1083	3	569	CARDINAL
ftr-409	1083	4	2000	DATE
ftr-409	1084	1	556	CARDINAL
ftr-409	1084	2	florida	GPE
ftr-409	1085	1	section 67(e	LAW
ftr-409	1085	2	two	CARDINAL
ftr-409	1086	1	congress	ORG
ftr-409	1089	1	2%	PERCENT
ftr-409	1090	1	194	CARDINAL
ftr-409	1091	1	6th	ORDINAL
ftr-409	1091	2	2%	PERCENT
ftr-409	1092	1	scott	PERSON
ftr-409	1093	1	v. us	PERSON
ftr-409	1093	2	328	CARDINAL
ftr-409	1093	3	136	CARDINAL
ftr-409	1093	4	2%	PERCENT
ftr-409	1094	1	994 f.2d	QUANTITY
ftr-409	1094	2	305	CARDINAL
ftr-409	1094	3	2%	PERCENT
ftr-409	1094	4	124 t.c	QUANTITY
ftr-409	1095	1	305	CARDINAL
ftr-409	1095	2	2%	PERCENT
ftr-409	1096	1	the supreme court	ORG
ftr-409	1098	1	nat’l	NORP
ftr-409	1098	2	dehydrating & milling co.	ORG
ftr-409	1098	3	417	CARDINAL
ftr-409	1098	4	u.s.	GPE
ftr-409	1098	5	148	CARDINAL
ftr-409	1098	6	aid corp.	ORG
ftr-409	1099	1	v. united states	GPE
ftr-409	1099	2	255	CARDINAL
ftr-409	1099	3	1357	CARDINAL
ftr-409	1099	4	1360	CARDINAL
ftr-409	1099	5	fed	ORG
ftr-409	1099	6	cir. 2001	ORG
ftr-409	1101	1	mellon bank	ORG
ftr-409	1103	1	mellon bank	ORG
ftr-409	1103	2	n.a.	GPE
ftr-409	1103	3	u.s,	GPE
ftr-409	1103	4	265	CARDINAL
ftr-409	1103	5	1281-1282	DATE
ftr-409	1105	1	2006	DATE
ftr-409	1105	2	557	CARDINAL
ftr-409	1108	1	itself196	ORG
ftr-409	1110	1	6th	ORDINAL
ftr-409	1113	1	195	CARDINAL
ftr-409	1113	2	riggs v. del drago	PERSON
ftr-409	1113	3	317	CARDINAL
ftr-409	1113	4	1942	DATE
ftr-409	1114	1	196	CARDINAL
ftr-409	1115	1	supra	PERSON
ftr-409	1115	2	49-63	CARDINAL
ftr-409	1116	1	197	CARDINAL
ftr-409	1117	1	523	CARDINAL
ftr-409	1118	1	426	CARDINAL
ftr-409	1118	2	2005	DATE
ftr-409	1119	1	198	CARDINAL
ftr-409	1124	1	third	ORDINAL
ftr-409	1124	2	12.1	CARDINAL
ftr-409	1124	3	12.2	CARDINAL
ftr-409	1124	4	2005	DATE
ftr-409	1125	1	john h. langbein &	PERSON
ftr-409	1125	2	w. waggoner	PERSON
ftr-409	1125	3	american	NORP
ftr-409	1125	4	130	CARDINAL
ftr-409	1125	5	l. rev	PERSON
ftr-409	1125	6	521	CARDINAL
ftr-409	1125	7	1982	DATE
ftr-409	1126	1	pamela r. champine	PERSON
ftr-409	1126	2	80	CARDINAL
ftr-409	1127	1	l. rev	PERSON
ftr-409	1127	2	387	CARDINAL
ftr-409	1127	3	2001	DATE
ftr-409	1129	1	199	CARDINAL
ftr-409	1130	1	116	CARDINAL
ftr-409	1131	1	200	CARDINAL
ftr-409	1132	1	119	CARDINAL
ftr-409	1132	2	201	CARDINAL
ftr-409	1133	1	130	CARDINAL
ftr-409	1133	2	975	CARDINAL
ftr-409	1134	1	558	CARDINAL
ftr-409	1134	2	florida	GPE
ftr-409	1134	3	jurisdiction.202	GPE
ftr-409	1134	4	section 67(e	LAW
ftr-409	1137	1	first	ORDINAL
ftr-409	1137	2	second	ORDINAL
ftr-409	1140	1	trustee	ORG
ftr-409	1140	2	2%	PERCENT
ftr-409	1142	1	202	CARDINAL
ftr-409	1142	2	2a	CARDINAL
ftr-409	1142	3	19	CARDINAL
ftr-409	1142	4	164	CARDINAL
ftr-409	1142	5	203	CARDINAL
ftr-409	1143	1	130	CARDINAL
ftr-409	1143	2	975	CARDINAL
ftr-409	1143	3	61	CARDINAL
ftr-409	1144	1	204	CARDINAL
ftr-409	1146	1	723	CARDINAL
ftr-409	1146	2	315	CARDINAL
ftr-409	1147	1	surr	ORG
ftr-409	1147	2	2000	DATE
ftr-409	1149	1	new york city	GPE
ftr-409	1149	2	$1 million	MONEY
ftr-409	1149	3	19,200	MONEY
ftr-409	1149	4	42,500	MONEY
ftr-409	1150	1	new york	GPE
ftr-409	1151	1	annual	DATE
ftr-409	1151	2	$1 million	MONEY
ftr-409	1151	3	6,900	MONEY
ftr-409	1152	1	ny	GPE
ftr-409	1152	2	2309	DATE
ftr-409	1152	3	2004	DATE
ftr-409	1153	1	$10 million	MONEY
ftr-409	1153	2	36,900	MONEY
ftr-409	1153	3	89,000	MONEY
ftr-409	1154	1	206	CARDINAL
ftr-409	1156	1	207	CARDINAL
ftr-409	1157	1	mellon bank	ORG
ftr-409	1157	2	n.a.	GPE
ftr-409	1158	1	47	DATE
ftr-409	1160	1	186	CARDINAL
ftr-409	1160	2	189	CARDINAL
ftr-409	1160	3	2000	DATE
ftr-409	1161	1	2006	DATE
ftr-409	1161	2	559	CARDINAL
ftr-409	1161	3	mellon bank	ORG
ftr-409	1164	1	3	CARDINAL
ftr-409	1166	1	treasury	ORG
ftr-409	1166	2	congress	ORG
ftr-409	1167	1	67(e	CARDINAL
ftr-409	1172	1	208	CARDINAL
ftr-409	1173	1	michael r. o’malley	PERSON
ftr-409	1173	2	8	CARDINAL
ftr-409	1174	1	23 (1994	CARDINAL
ftr-409	1175	1	david h. kirk	PERSON
ftr-409	1175	2	2%	PERCENT
ftr-409	1175	3	1	CARDINAL
ftr-409	1175	4	pitt	PERSON
ftr-409	1176	1	223	CARDINAL
ftr-409	1176	2	247	CARDINAL
ftr-409	1176	3	2%	PERCENT
ftr-409	1177	1	209	CARDINAL
ftr-409	1178	1	treasury	ORG
ftr-409	1179	1	supra	PERSON
ftr-409	1179	2	168	CARDINAL
ftr-409	1179	3	51	CARDINAL
ftr-409	1180	1	560	CARDINAL
ftr-409	1180	2	florida	GPE
ftr-409	1182	1	2%	PERCENT
ftr-409	1185	1	third	ORDINAL
ftr-409	1185	2	the taxable year	DATE
ftr-409	1186	1	210	CARDINAL
ftr-409	1188	1	1.641(b)-3	CARDINAL
ftr-409	1189	1	211	CARDINAL
ftr-409	1191	1	160	CARDINAL
ftr-409	1191	2	11:92-96	DATE
ftr-409	1191	3	11:129	DATE
ftr-409	1191	4	11:172	DATE
ftr-409	1191	5	11:146-158	CARDINAL
ftr-409	1191	6	11:208-209	CARDINAL
ftr-409	1191	7	marc s. bekerman	PERSON
ftr-409	1191	8	pli 2004	PERSON
ftr-409	1192	1	212	CARDINAL
ftr-409	1193	1	annual	DATE
ftr-409	1194	1	supra	PERSON
ftr-409	1194	2	27	CARDINAL
ftr-409	1194	3	213	CARDINAL
ftr-409	1195	1	supra	PERSON
ftr-409	1195	2	24	CARDINAL
ftr-409	1197	1	561	CARDINAL
ftr-409	1197	2	2%	PERCENT
ftr-409	1199	1	a year	DATE
ftr-409	1202	1	2%	PERCENT
ftr-409	1204	1	2%	PERCENT
ftr-409	1206	1	2%	PERCENT
ftr-409	1207	1	2%	PERCENT
ftr-409	1208	1	irs	ORG
ftr-409	1209	1	the last year	DATE
ftr-409	1210	1	2%	PERCENT
ftr-409	1211	1	third	ORDINAL
ftr-409	1213	1	mildred bruchman	PERSON
ftr-409	1213	2	53	CARDINAL
ftr-409	1214	1	403	CARDINAL
ftr-409	1214	2	1960	DATE
ftr-409	1215	1	562	CARDINAL
ftr-409	1215	2	florida	GPE
ftr-409	1218	1	2%	PERCENT
ftr-409	1219	1	treasury	ORG
ftr-409	1220	1	2%	PERCENT
ftr-409	1221	1	section 67(e	DATE
ftr-409	1222	1	section 67(e	LAW
ftr-409	1222	2	the taxable year	DATE
ftr-409	1224	1	section 67(e	LAW
ftr-409	1224	2	section 67(a	LAW
ftr-409	1225	1	section 1.641(b)-3	LAW
ftr-409	1226	1	a taxable year	DATE
ftr-409	1227	1	a given taxable	DATE
ftr-409	1227	2	year	DATE
ftr-409	1227	3	the last year	DATE
ftr-409	1228	1	last three consecutive taxable years	DATE
ftr-409	1228	2	section 67(a	LAW
ftr-409	1229	1	215	CARDINAL
ftr-409	1230	1	comm’r	CARDINAL
ftr-409	1230	2	63	CARDINAL
ftr-409	1231	1	3101	DATE
ftr-409	1231	2	1992	DATE
ftr-409	1231	3	aff’d mem	QUANTITY
ftr-409	1232	1	15	CARDINAL
ftr-409	1232	2	1089	CARDINAL
ftr-409	1232	3	9th	ORDINAL
ftr-409	1232	4	1994	DATE
ftr-409	1233	1	216	CARDINAL
ftr-409	1234	1	the year	DATE
ftr-409	1235	1	etheridge	PERSON
ftr-409	1235	2	supra	PERSON
ftr-409	1235	3	128	CARDINAL
ftr-409	1235	4	28	CARDINAL
ftr-409	1236	1	the year	DATE
ftr-409	1239	1	2006	DATE
ftr-409	1239	2	563	CARDINAL
ftr-409	1240	1	section 67(a	LAW
ftr-409	1240	2	the taxable year	DATE
ftr-409	1242	1	section 67(e	LAW