id	sid	eid	entity	type
ftr-410	1	1	florida	GPE
ftr-410	1	2	7 2006	DATE
ftr-410	1	3	9	CARDINAL
ftr-410	1	4	mitchell m gans* jay a.	PERSON
ftr-410	2	1	third	ORDINAL
ftr-410	5	1	irs	ORG
ftr-410	5	2	one	CARDINAL
ftr-410	8	1	irs	ORG
ftr-410	9	1	mitchell m. gans	PERSON
ftr-410	9	2	steven a. horowitz	PERSON
ftr-410	9	3	hofstra university school of law	ORG
ftr-410	9	4	nyu school of law	ORG
ftr-410	10	1	jay a.	PERSON
ftr-410	10	2	rutgers university	ORG
ftr-410	11	1	jonathan g. blattmacher	PERSON
ftr-410	11	2	stephan r. leimberg	PERSON
ftr-410	12	1	florida	GPE
ftr-410	12	2	i. introduction	PERSON
ftr-410	12	3	571 ii	CARDINAL
ftr-410	13	1	572	CARDINAL
ftr-410	13	2	573 1	CARDINAL
ftr-410	14	1	574 2	CARDINAL
ftr-410	15	1	576	CARDINAL
ftr-410	15	2	578	CARDINAL
ftr-410	15	3	580 iii	QUANTITY
ftr-410	17	1	582	CARDINAL
ftr-410	17	2	583 b.	PERSON
ftr-410	17	3	588	CARDINAL
ftr-410	18	1	588	CARDINAL
ftr-410	18	2	589	CARDINAL
ftr-410	18	3	590	CARDINAL
ftr-410	19	1	592	CARDINAL
ftr-410	19	2	a.	ORG
ftr-410	19	3	70	CARDINAL
ftr-410	19	4	594	CARDINAL
ftr-410	20	1	596 1	CARDINAL
ftr-410	21	1	596 2	CARDINAL
ftr-410	21	2	597 vi.	PERSON
ftr-410	22	1	605	CARDINAL
ftr-410	22	2	607	CARDINAL
ftr-410	23	1	609 1	CARDINAL
ftr-410	24	1	610 2	CARDINAL
ftr-410	25	1	611	CARDINAL
ftr-410	26	1	620	CARDINAL
ftr-410	27	1	i. introduction	PERSON
ftr-410	33	1	irs	ORG
ftr-410	34	1	recent years	DATE
ftr-410	40	1	1	CARDINAL
ftr-410	42	1	irc § 1001	ORG
ftr-410	42	2	louis a. del cotto	PERSON
ftr-410	42	3	26	CARDINAL
ftr-410	43	1	l. rev	PERSON
ftr-410	43	2	219	CARDINAL
ftr-410	43	3	1977	DATE
ftr-410	44	1	james edward maule	PERSON
ftr-410	44	2	560	CARDINAL
ftr-410	45	1	2	CARDINAL
ftr-410	46	1	adam f.	PERSON
ftr-410	46	2	god	PERSON
ftr-410	46	3	serbonian	NORP
ftr-410	46	4	86	CARDINAL
ftr-410	46	5	iowa	GPE
ftr-410	46	6	l. rev	PERSON
ftr-410	46	7	173	CARDINAL
ftr-410	46	8	185-90	CARDINAL
ftr-410	47	1	j. owen stalson	PERSON
ftr-410	47	2	america	GPE
ftr-410	47	3	harvard univ.	ORG
ftr-410	48	1	1942	DATE
ftr-410	48	2	s.s. huebner &	ORG
ftr-410	48	3	kenneth black jr.	PERSON
ftr-410	48	4	7th	ORDINAL
ftr-410	48	5	1969	DATE
ftr-410	49	1	3	CARDINAL
ftr-410	49	2	85	CARDINAL
ftr-410	49	3	2003	DATE
ftr-410	49	4	53%	PERCENT
ftr-410	49	5	u.s.	GPE
ftr-410	49	6	30%	PERCENT
ftr-410	50	1	viviana a. rotman zelizer	PERSON
ftr-410	50	2	the united states	GPE
ftr-410	50	3	1979	DATE
ftr-410	50	4	ben g. baldwin & william g. droms	PERSON
ftr-410	50	5	today	DATE
ftr-410	50	6	1988	DATE
ftr-410	51	1	4.	CARDINAL
ftr-410	54	1	168	CARDINAL
ftr-410	55	1	2006	DATE
ftr-410	55	2	florida	GPE
ftr-410	57	1	irs	ORG
ftr-410	57	2	the tax court's	ORG
ftr-410	57	3	the supreme court's	ORG
ftr-410	58	1	section vi	PERSON
ftr-410	64	1	10,000	MONEY
ftr-410	64	2	10,000	MONEY
ftr-410	66	1	$1 million	MONEY
ftr-410	67	1	annual	DATE
ftr-410	67	2	10,000	MONEY
ftr-410	67	3	6,000	MONEY
ftr-410	67	4	each year	DATE
ftr-410	67	5	4,000	MONEY
ftr-410	67	6	the end of year ten	DATE
ftr-410	67	7	150,000	MONEY
ftr-410	68	1	5	CARDINAL
ftr-410	69	1	6	CARDINAL
ftr-410	69	2	1012	DATE
ftr-410	70	1	7	CARDINAL
ftr-410	70	2	joseph m. dodge & jay a.	PERSON
ftr-410	70	3	81	CARDINAL
ftr-410	72	1	539	CARDINAL
ftr-410	72	2	2006	DATE
ftr-410	73	1	8	CARDINAL
ftr-410	74	1	547-56	CARDINAL
ftr-410	74	2	9	CARDINAL
ftr-410	74	3	each passing year	DATE
ftr-410	76	1	100,000	MONEY
ftr-410	76	2	10 x $	MONEY
ftr-410	76	3	10,000)hereinafter	MONEY
ftr-410	77	1	irs	ORG
ftr-410	77	2	60,000	MONEY
ftr-410	77	3	annual	DATE
ftr-410	77	4	10 x	QUANTITY
ftr-410	77	5	$10,000 $	MONEY
ftr-410	77	6	4,000	MONEY
ftr-410	78	1	irs	ORG
ftr-410	79	1	a.	PERSON
ftr-410	79	2	1920	DATE
ftr-410	84	1	70-38	DATE
ftr-410	84	2	4	CARDINAL
ftr-410	84	3	irs	ORG
ftr-410	84	4	724	CARDINAL
ftr-410	85	1	one	CARDINAL
ftr-410	86	1	10	CARDINAL
ftr-410	88	1	11	CARDINAL
ftr-410	89	1	ii.a	DATE
ftr-410	90	1	12	CARDINAL
ftr-410	92	1	13	CARDINAL
ftr-410	93	1	c.b. 3,244 (	ORG
ftr-410	93	2	1920	DATE
ftr-410	96	1	14	CARDINAL
ftr-410	96	2	1970-1	DATE
ftr-410	99	1	2005-04	DATE
ftr-410	99	2	oct. 12, 2004	DATE
ftr-410	100	1	70	CARDINAL
ftr-410	101	1	2006	DATE
ftr-410	101	2	florida	GPE
ftr-410	102	1	5	CARDINAL
ftr-410	102	2	first	ORDINAL
ftr-410	102	3	second	ORDINAL
ftr-410	103	1	1	CARDINAL
ftr-410	103	2	irs	ORG
ftr-410	104	1	annual	DATE
ftr-410	105	1	6	CARDINAL
ftr-410	105	2	first	ORDINAL
ftr-410	105	3	standard brewing co.	ORG
ftr-410	105	4	7	CARDINAL
ftr-410	107	1	8	CARDINAL
ftr-410	108	1	11,178.50	MONEY
ftr-410	108	2	6,647.19	MONEY
ftr-410	108	3	4,531.50	MONEY
ftr-410	108	4	two	CARDINAL
ftr-410	108	5	11,178.50	MONEY
ftr-410	108	6	6,647).2o	MONEY
ftr-410	108	7	irs	ORG
ftr-410	110	1	2	CARDINAL
ftr-410	110	2	6,647	MONEY
ftr-410	110	3	15	CARDINAL
ftr-410	115	1	70-38	CARDINAL
ftr-410	116	1	16	CARDINAL
ftr-410	117	1	264	CARDINAL
ftr-410	118	1	10,000	MONEY
ftr-410	118	2	6,000	MONEY
ftr-410	118	3	4,000	MONEY
ftr-410	118	4	264	CARDINAL
ftr-410	119	1	17	CARDINAL
ftr-410	119	2	6 b.t.a	QUANTITY
ftr-410	119	3	980	CARDINAL
ftr-410	119	4	982	CARDINAL
ftr-410	119	5	1927	DATE
ftr-410	120	1	18	CARDINAL
ftr-410	124	1	984	CARDINAL
ftr-410	125	1	4,531.50	MONEY
ftr-410	128	1	three	CARDINAL
ftr-410	128	2	keystone consolidated publishing co.	ORG
ftr-410	128	3	century	CARDINAL
ftr-410	128	4	wood preserving co.	ORG
ftr-410	131	1	annual	DATE
ftr-410	132	1	'26	DATE
ftr-410	135	1	22	CARDINAL
ftr-410	136	1	forbes lithograph mfg. co.	ORG
ftr-410	137	1	42	CARDINAL
ftr-410	137	2	287	CARDINAL
ftr-410	137	3	288	CARDINAL
ftr-410	137	4	d.	NORP
ftr-410	137	5	1930	DATE
ftr-410	138	1	standard brewing co.	ORG
ftr-410	140	1	massachusetts	GPE
ftr-410	141	1	lucas v. alexander	PERSON
ftr-410	141	2	279	CARDINAL
ftr-410	141	3	u.s.	GPE
ftr-410	141	4	573	CARDINAL
ftr-410	141	5	1929	DATE
ftr-410	141	6	united states	ORG
ftr-410	141	7	supreme court	ORG
ftr-410	142	1	alexander	PERSON
ftr-410	142	2	march 1, 1913	DATE
ftr-410	143	1	23	CARDINAL
ftr-410	143	2	26	CARDINAL
ftr-410	144	1	24	CARDINAL
ftr-410	144	2	69	CARDINAL
ftr-410	144	3	967	CARDINAL
ftr-410	144	4	3rd	ORDINAL
ftr-410	144	5	1934	DATE
ftr-410	145	1	25	CARDINAL
ftr-410	146	1	b.t.a.m	PERSON
ftr-410	146	2	p.h.	GPE
ftr-410	146	3	35100	DATE
ftr-410	147	1	26	CARDINAL
ftr-410	148	1	century	DATE
ftr-410	150	1	69	CARDINAL
ftr-410	150	2	968	CARDINAL
ftr-410	152	1	94	CARDINAL
ftr-410	152	2	jul. 22, 1994	DATE
ftr-410	153	1	27	CARDINAL
ftr-410	154	1	irc § 72(e	ORG
ftr-410	155	1	20061	DATE
ftr-410	155	2	florida	GPE
ftr-410	156	1	london shoe co.	ORG
ftr-410	157	1	atkinson	PERSON
ftr-410	161	1	2	CARDINAL
ftr-410	161	2	irs	ORG
ftr-410	162	1	treatment.33	ORG
ftr-410	163	1	discussed,35	ORG
ftr-410	163	2	28	CARDINAL
ftr-410	163	3	80	CARDINAL
ftr-410	164	1	230	CARDINAL
ftr-410	164	2	1935	DATE
ftr-410	165	1	29	CARDINAL
ftr-410	165	2	175	CARDINAL
ftr-410	165	3	118	CARDINAL
ftr-410	165	4	4th	ORDINAL
ftr-410	165	5	1949	DATE
ftr-410	166	1	30	CARDINAL
ftr-410	167	1	264	CARDINAL
ftr-410	168	1	1920	DATE
ftr-410	169	1	70	CARDINAL
ftr-410	170	1	31	CARDINAL
ftr-410	171	1	supra	PERSON
ftr-410	171	2	16	CARDINAL
ftr-410	172	1	32	CARDINAL
ftr-410	173	1	35	DATE
ftr-410	173	2	38	DATE
ftr-410	174	1	33	CARDINAL
ftr-410	175	1	david f.	PERSON
ftr-410	175	2	13	CARDINAL
ftr-410	176	1	l. rev	PERSON
ftr-410	177	1	463 (	CARDINAL
ftr-410	177	2	1980	DATE
ftr-410	177	3	charles s. lyon & james s. eustice	PERSON
ftr-410	177	4	17	CARDINAL
ftr-410	177	5	293	CARDINAL
ftr-410	177	6	1961-62	DATE
ftr-410	177	7	69	CARDINAL
ftr-410	178	1	l. rev	PERSON
ftr-410	178	2	737	CARDINAL
ftr-410	178	3	1955-56	DATE
ftr-410	178	4	p.g. lake	GPE
ftr-410	178	5	14	CARDINAL
ftr-410	179	1	l. rev	PERSON
ftr-410	180	1	551	CARDINAL
ftr-410	180	2	1961-62	DATE
ftr-410	180	3	p.g. lake	GPE
ftr-410	181	1	34	CARDINAL
ftr-410	182	1	gregg a. esenwein	PERSON
ftr-410	182	2	crs	ORG
ftr-410	182	3	2005	DATE
ftr-410	182	4	123-17	CARDINAL
ftr-410	182	5	june 28, 2005	DATE
ftr-410	183	1	35	CARDINAL
ftr-410	185	1	exchange,36	ORG
ftr-410	185	2	second	ORDINAL
ftr-410	185	3	income.37 phillips	PERSON
ftr-410	186	1	phillips	PERSON
ftr-410	186	2	21,360.49	MONEY
ftr-410	186	3	26,973.78.40	MONEY
ftr-410	186	4	26,750	MONEY
ftr-410	186	5	two	CARDINAL
ftr-410	186	6	twelve days	DATE
ftr-410	186	7	27,000	MONEY
ftr-410	186	8	4	CARDINAL
ftr-410	186	9	5,389.51	MONEY
ftr-410	186	10	26,750	MONEY
ftr-410	186	11	21,360.49	MONEY
ftr-410	186	12	21,360.49	MONEY
ftr-410	186	13	fourth	ORDINAL
ftr-410	187	1	several supreme court	ORG
ftr-410	188	1	fourth	ORDINAL
ftr-410	189	1	phillips	PERSON
ftr-410	189	2	21,360.49	MONEY
ftr-410	189	3	phillips	PERSON
ftr-410	190	1	irs	ORG
ftr-410	191	1	one	CARDINAL
ftr-410	191	2	two	CARDINAL
ftr-410	191	3	36	CARDINAL
ftr-410	192	1	1222	DATE
ftr-410	193	1	37	CARDINAL
ftr-410	195	1	38	CARDINAL
ftr-410	196	1	275	CARDINAL
ftr-410	196	2	33	CARDINAL
ftr-410	196	3	4th	ORDINAL
ftr-410	196	4	1960	DATE
ftr-410	197	1	39	CARDINAL
ftr-410	198	1	33	DATE
ftr-410	198	2	40	DATE
ftr-410	200	1	34	CARDINAL
ftr-410	201	1	42	CARDINAL
ftr-410	203	1	phillips	ORG
ftr-410	203	2	275	CARDINAL
ftr-410	203	3	36	CARDINAL
ftr-410	203	4	44	CARDINAL
ftr-410	204	1	313	CARDINAL
ftr-410	204	2	p.g. lake, inc.	GPE
ftr-410	204	3	356	CARDINAL
ftr-410	204	4	260	CARDINAL
ftr-410	204	5	1958	DATE
ftr-410	205	1	45	CARDINAL
ftr-410	205	2	phillips	ORG
ftr-410	205	3	275	CARDINAL
ftr-410	205	4	35	DATE
ftr-410	205	5	46	DATE
ftr-410	205	6	37	CARDINAL
ftr-410	205	7	605	CARDINAL
ftr-410	205	8	1962	DATE
ftr-410	206	1	neese v. comm'r	PERSON
ftr-410	206	2	23	CARDINAL
ftr-410	207	1	1748 (1964	DATE
ftr-410	207	2	avery v. comm'r	ORG
ftr-410	207	3	111	CARDINAL
ftr-410	207	4	19	CARDINAL
ftr-410	207	5	9th	ORDINAL
ftr-410	207	6	1940	DATE
ftr-410	207	7	327	CARDINAL
ftr-410	207	8	809	CARDINAL
ftr-410	207	9	7th	ORDINAL
ftr-410	207	10	1964	DATE
ftr-410	208	1	47	DATE
ftr-410	209	1	supra	PERSON
ftr-410	209	2	28	CARDINAL
ftr-410	210	1	48	DATE
ftr-410	211	1	supra	PERSON
ftr-410	211	2	35	CARDINAL
ftr-410	211	3	38	DATE
ftr-410	212	1	2006	DATE
ftr-410	212	2	florida	GPE
ftr-410	214	1	first	ORDINAL
ftr-410	215	1	1920	DATE
ftr-410	215	2	70-38	DATE
ftr-410	216	1	irs	ORG
ftr-410	217	1	second	ORDINAL
ftr-410	218	1	third	ORDINAL
ftr-410	219	1	three	CARDINAL
ftr-410	219	2	first	ORDINAL
ftr-410	219	3	irs	ORG
ftr-410	220	1	70-38	DATE
ftr-410	220	2	724	CARDINAL
ftr-410	220	3	irs	ORG
ftr-410	220	4	49	DATE
ftr-410	221	1	72(e)(6	DATE
ftr-410	222	1	50	CARDINAL
ftr-410	223	1	16	CARDINAL
ftr-410	224	1	51	CARDINAL
ftr-410	225	1	supra	PERSON
ftr-410	225	2	28	CARDINAL
ftr-410	226	1	52	CARDINAL
ftr-410	227	1	michael j. frankel	PERSON
ftr-410	227	2	39th	ORDINAL
ftr-410	227	3	annual	DATE
ftr-410	227	4	heckerling institute on estate planning	ORG
ftr-410	227	5	2005	DATE
ftr-410	228	1	burgess j.w.	ORG
ftr-410	228	2	raby & william l. raby	ORG
ftr-410	228	3	19	CARDINAL
ftr-410	229	1	385	CARDINAL
ftr-410	229	2	2000	DATE
ftr-410	229	3	sherwin p. simmons	PERSON
ftr-410	229	4	sk020 ali-aba 163	PERSON
ftr-410	229	5	2004	DATE
ftr-410	229	6	kpmg	ORG
ftr-410	229	7	viaticus, inc.	ORG
ftr-410	230	1	53	CARDINAL
ftr-410	231	1	14	CARDINAL
ftr-410	232	1	54	CARDINAL
ftr-410	236	1	80	CARDINAL
ftr-410	236	2	sept. 17, 1980	DATE
ftr-410	238	1	70-38	CARDINAL
ftr-410	239	1	55	CARDINAL
ftr-410	243	1	6	CARDINAL
ftr-410	243	2	irs	ORG
ftr-410	244	1	irs	ORG
ftr-410	244	2	irs	ORG
ftr-410	245	1	second	ORDINAL
ftr-410	248	1	section 72	LAW
ftr-410	248	2	third	ORDINAL
ftr-410	249	1	two	CARDINAL
ftr-410	250	1	56	CARDINAL
ftr-410	250	2	10,000	MONEY
ftr-410	250	3	the end of one year	DATE
ftr-410	250	4	6,300	MONEY
ftr-410	250	5	6,000	MONEY
ftr-410	250	6	the year	DATE
ftr-410	250	7	300	MONEY
ftr-410	251	1	6,300	MONEY
ftr-410	251	2	300	MONEY
ftr-410	252	1	57	CARDINAL
ftr-410	253	1	supra	PERSON
ftr-410	253	2	28	CARDINAL
ftr-410	254	1	58	CARDINAL
ftr-410	255	1	59	CARDINAL
ftr-410	258	1	72(e)(6	DATE
ftr-410	259	1	60	CARDINAL
ftr-410	260	1	london shoe co.	ORG
ftr-410	261	1	80	CARDINAL
ftr-410	261	2	230	CARDINAL
ftr-410	261	3	1935	DATE
ftr-410	262	1	2006	DATE
ftr-410	262	2	florida	GPE
ftr-410	262	3	usage.62	LAW
ftr-410	264	1	724	CARDINAL
ftr-410	264	2	70-38	DATE
ftr-410	264	3	irs	ORG
ftr-410	265	1	first	ORDINAL
ftr-410	265	2	9443020.63	CARDINAL
ftr-410	266	1	first	ORDINAL
ftr-410	266	2	second	ORDINAL
ftr-410	267	1	irs	ORG
ftr-410	267	2	61	CARDINAL
ftr-410	268	1	moseley	PRODUCT
ftr-410	268	2	72	CARDINAL
ftr-410	268	3	183	CARDINAL
ftr-410	268	4	1979	DATE
ftr-410	269	1	moseley	LOC
ftr-410	269	2	$5,000	MONEY
ftr-410	269	3	twenty	CARDINAL
ftr-410	270	1	annual	DATE
ftr-410	270	2	192.40	MONEY
ftr-410	271	1	96.20	MONEY
ftr-410	271	2	annual	DATE
ftr-410	271	3	second	ORDINAL
ftr-410	271	4	the fifth year	DATE
ftr-410	272	1	tenth	ORDINAL
ftr-410	272	2	twentieth year	DATE
ftr-410	273	1	twenty years	DATE
ftr-410	273	2	3,561.95	MONEY
ftr-410	274	1	3,848	MONEY
ftr-410	275	1	irs	ORG
ftr-410	276	1	3,561.95	MONEY
ftr-410	276	2	384.80	MONEY
ftr-410	276	3	4 x $	MONEY
ftr-410	276	4	96.20	MONEY
ftr-410	277	1	irs	ORG
ftr-410	277	2	two	CARDINAL
ftr-410	278	1	186	CARDINAL
ftr-410	280	1	two	CARDINAL
ftr-410	282	1	187	CARDINAL
ftr-410	285	1	66-67	CARDINAL
ftr-410	286	1	63	CARDINAL
ftr-410	286	2	jul. 22, 1994	DATE
ftr-410	288	1	section 61	LAW
ftr-410	289	1	irs	ORG
ftr-410	291	1	irs	ORG
ftr-410	291	2	1011	CARDINAL
ftr-410	291	3	1012	DATE
ftr-410	291	4	1016	CARDINAL
ftr-410	291	5	century	DATE
ftr-410	291	6	london	GPE
ftr-410	292	1	irs	ORG
ftr-410	293	1	irs	ORG
ftr-410	293	2	724	CARDINAL
ftr-410	293	3	70-38	DATE
ftr-410	294	1	6	CARDINAL
ftr-410	294	2	94	CARDINAL
ftr-410	294	3	irs	ORG
ftr-410	294	4	theory.6 7 64	DATE
ftr-410	295	1	d.	NORP
ftr-410	297	1	65	CARDINAL
ftr-410	300	1	94	CARDINAL
ftr-410	300	2	jul. 22, 1994	DATE
ftr-410	301	1	66	CARDINAL
ftr-410	302	1	d.	NORP
ftr-410	302	2	irs	ORG
ftr-410	303	1	wood preserving co.	ORG
ftr-410	303	2	69	CARDINAL
ftr-410	303	3	967	CARDINAL
ftr-410	303	4	3rd	ORDINAL
ftr-410	303	5	1934	DATE
ftr-410	304	1	irs	ORG
ftr-410	304	2	annual	DATE
ftr-410	304	3	10,000	MONEY
ftr-410	304	4	annual	DATE
ftr-410	304	5	only $6,000	MONEY
ftr-410	304	6	annual	DATE
ftr-410	304	7	4,000	MONEY
ftr-410	305	1	67	CARDINAL
ftr-410	307	1	mem	PERSON
ftr-410	307	2	1999-832	DATE
ftr-410	307	3	242	MONEY
ftr-410	308	1	the s corporation	ORG
ftr-410	310	1	irs	ORG
ftr-410	312	1	1367	DATE
ftr-410	315	1	the s corporation	ORG
ftr-410	315	2	annual	DATE
ftr-410	315	3	10,000	MONEY
ftr-410	315	4	6,000	MONEY
ftr-410	315	5	2006	DATE
ftr-410	315	6	florida	GPE
ftr-410	315	7	2005-04-001	DATE
ftr-410	315	8	irs	ORG
ftr-410	316	1	five years	DATE
ftr-410	320	1	irs	ORG
ftr-410	320	2	94	CARDINAL
ftr-410	320	3	irs	ORG
ftr-410	326	1	two	CARDINAL
ftr-410	326	2	4,000	MONEY
ftr-410	326	3	two	CARDINAL
ftr-410	327	1	264	CARDINAL
ftr-410	328	1	1367	DATE
ftr-410	329	1	10,000	MONEY
ftr-410	329	2	4,000	MONEY
ftr-410	330	1	irs	ORG
ftr-410	330	2	4,000	MONEY
ftr-410	331	1	irs	ORG
ftr-410	333	1	irs	ORG
ftr-410	334	1	68	CARDINAL
ftr-410	334	2	oct. 12, 2004	DATE
ftr-410	340	1	a.	PERSON
ftr-410	341	1	two	CARDINAL
ftr-410	342	1	first	ORDINAL
ftr-410	343	1	second	ORDINAL
ftr-410	343	2	two	CARDINAL
ftr-410	345	1	1	CARDINAL
ftr-410	349	1	69	DATE
ftr-410	350	1	irc § 1012	ORG
ftr-410	351	1	70	CARDINAL
ftr-410	352	1	71	CARDINAL
ftr-410	353	1	supra	PERSON
ftr-410	353	2	60	CARDINAL
ftr-410	353	3	61	DATE
ftr-410	354	1	72	DATE
ftr-410	356	1	73	CARDINAL
ftr-410	357	1	262	CARDINAL
ftr-410	360	1	1.263(a)-3(d)(5)(ii	CARDINAL
ftr-410	360	2	71	CARDINAL
ftr-410	362	1	48590-01	DATE
ftr-410	362	2	aug. 2006	DATE
ftr-410	363	1	74	CARDINAL
ftr-410	366	1	20,000	MONEY
ftr-410	366	2	20,000	MONEY
ftr-410	367	1	2,000	MONEY
ftr-410	367	2	four years 2006	DATE
ftr-410	367	3	florida	GPE
ftr-410	367	4	expenditures.76	ORG
ftr-410	367	5	500,000	MONEY
ftr-410	367	6	400,000	MONEY
ftr-410	367	7	100,000	MONEY
ftr-410	368	1	many years	DATE
ftr-410	368	2	0	MONEY
ftr-410	369	1	1,100,000	MONEY
ftr-410	369	2	500,000	MONEY
ftr-410	369	3	100,000	MONEY
ftr-410	369	4	500,000	MONEY
ftr-410	371	1	12,000	MONEY
ftr-410	372	1	20,000	MONEY
ftr-410	372	2	8,000	MONEY
ftr-410	374	1	20,000	MONEY
ftr-410	375	1	75	CARDINAL
ftr-410	376	1	richard a. epstein	PERSON
ftr-410	376	2	23	CARDINAL
ftr-410	377	1	l. rev	PERSON
ftr-410	377	2	454	CARDINAL
ftr-410	377	3	461	CARDINAL
ftr-410	377	4	1971	DATE
ftr-410	377	5	victor thuronyi	PERSON
ftr-410	377	6	46	CARDINAL
ftr-410	377	7	45	CARDINAL
ftr-410	377	8	81-85	CARDINAL
ftr-410	377	9	1990	DATE
ftr-410	378	1	76	DATE
ftr-410	381	1	168	CARDINAL
ftr-410	383	1	edward l. glaeser &	PERSON
ftr-410	383	2	joseph gyourko	PERSON
ftr-410	383	3	9	CARDINAL
ftr-410	384	1	pol	PERSON
ftr-410	385	1	rev	PERSON
ftr-410	385	2	21	CARDINAL
ftr-410	385	3	june 2003	DATE
ftr-410	387	1	79	CARDINAL
ftr-410	391	1	2	CARDINAL
ftr-410	392	1	two	CARDINAL
ftr-410	392	2	one	CARDINAL
ftr-410	392	3	two	CARDINAL
ftr-410	393	1	cases82	PERSON
ftr-410	394	1	supra	PERSON
ftr-410	394	2	52	CARDINAL
ftr-410	395	1	81	CARDINAL
ftr-410	397	1	two	CARDINAL
ftr-410	398	1	james maule	PERSON
ftr-410	398	2	560	CARDINAL
ftr-410	398	3	2000	DATE
ftr-410	399	1	one	CARDINAL
ftr-410	399	2	united states	GPE
ftr-410	399	3	199	CARDINAL
ftr-410	399	4	f. supp	PERSON
ftr-410	400	1	743	CARDINAL
ftr-410	400	2	dist	NORP
ftr-410	400	3	ofdel	PERSON
ftr-410	401	1	1961	DATE
ftr-410	401	2	303	CARDINAL
ftr-410	401	3	783	CARDINAL
ftr-410	401	4	3rd	ORDINAL
ftr-410	401	5	1962	DATE
ftr-410	402	1	47,000	MONEY
ftr-410	402	2	8,000	MONEY
ftr-410	402	3	55,000	MONEY
ftr-410	402	4	roughly 24%	PERCENT
ftr-410	402	5	76%	PERCENT
ftr-410	403	1	years	DATE
ftr-410	403	2	approximately $14,000	MONEY
ftr-410	403	3	35,380	MONEY
ftr-410	404	1	744	CARDINAL
ftr-410	405	1	approximately $41,000	MONEY
ftr-410	405	2	55,000	MONEY
ftr-410	405	3	14,000	MONEY
ftr-410	406	1	approximately $6,000	MONEY
ftr-410	406	2	35,380	MONEY
ftr-410	406	3	41,000	MONEY
ftr-410	407	1	irs	ORG
ftr-410	408	1	24%	PERCENT
ftr-410	408	2	76%	PERCENT
ftr-410	408	3	two	CARDINAL
ftr-410	408	4	$14,300 $	MONEY
ftr-410	408	5	40,700	MONEY
ftr-410	408	6	14,000	MONEY
ftr-410	408	7	0	MONEY
ftr-410	408	8	$ 300 $	MONEY
ftr-410	408	9	40,700	MONEY
ftr-410	408	10	$ 9,321 $	MONEY
ftr-410	408	11	26,058	MONEY
ftr-410	408	12	300	MONEY
ftr-410	408	13	40,700	MONEY
ftr-410	408	14	$ 9,021 $	MONEY
ftr-410	408	15	14,642	MONEY
ftr-410	408	16	2006	DATE
ftr-410	409	1	florida	GPE
ftr-410	409	2	two	CARDINAL
ftr-410	413	1	5	CARDINAL
ftr-410	413	2	irs	ORG
ftr-410	414	1	199	CARDINAL
ftr-410	414	2	f. supp	PERSON
ftr-410	415	1	745	CARDINAL
ftr-410	417	1	irs	ORG
ftr-410	417	2	two	CARDINAL
ftr-410	419	1	199	CARDINAL
ftr-410	419	2	f. supp	PERSON
ftr-410	420	1	745	CARDINAL
ftr-410	421	1	two	CARDINAL
ftr-410	423	1	two	CARDINAL
ftr-410	424	1	one	CARDINAL
ftr-410	426	1	746	CARDINAL
ftr-410	427	1	two	CARDINAL
ftr-410	427	2	one	CARDINAL
ftr-410	428	1	two	CARDINAL
ftr-410	428	2	one	CARDINAL
ftr-410	428	3	one	CARDINAL
ftr-410	431	1	747	PRODUCT
ftr-410	433	1	199	CARDINAL
ftr-410	433	2	f. supp	PERSON
ftr-410	434	1	747	PRODUCT
ftr-410	435	1	first	ORDINAL
ftr-410	435	2	three-fourths	CARDINAL
ftr-410	436	1	first	ORDINAL
ftr-410	436	2	second	ORDINAL
ftr-410	437	1	d.	NORP
ftr-410	437	2	first	ORDINAL
ftr-410	437	3	second	ORDINAL
ftr-410	438	1	24%	PERCENT
ftr-410	438	2	two	CARDINAL
ftr-410	438	3	one	CARDINAL
ftr-410	439	1	83	CARDINAL
ftr-410	440	1	1.121-1(e	CARDINAL
ftr-410	441	1	84	CARDINAL
ftr-410	442	1	supra	PERSON
ftr-410	442	2	73	CARDINAL
ftr-410	442	3	85	DATE
ftr-410	443	1	123 1(b	CARDINAL
ftr-410	445	1	6	CARDINAL
ftr-410	445	2	7	DATE
ftr-410	446	1	two	CARDINAL
ftr-410	446	2	two	CARDINAL
ftr-410	447	1	8	CARDINAL
ftr-410	447	2	two	CARDINAL
ftr-410	448	1	9	CARDINAL
ftr-410	448	2	two	CARDINAL
ftr-410	448	3	500,000	MONEY
ftr-410	448	4	375,000	MONEY
ftr-410	448	5	125,000	MONEY
ftr-410	449	1	100,000	MONEY
ftr-410	450	1	two	CARDINAL
ftr-410	450	2	1.1	MONEY
ftr-410	450	3	$375,000 $125,000	MONEY
ftr-410	450	4	0	MONEY
ftr-410	450	5	100,000	MONEY
ftr-410	450	6	$375,000 $ 25,000	MONEY
ftr-410	450	7	$825,000 $	MONEY
ftr-410	450	8	275,000	MONEY
ftr-410	450	9	375,000	MONEY
ftr-410	450	10	25,000	MONEY
ftr-410	450	11	$450,000 $250,000	MONEY
ftr-410	450	12	2	CARDINAL
ftr-410	456	1	86	CARDINAL
ftr-410	457	1	87	DATE
ftr-410	458	1	263	CARDINAL
ftr-410	458	2	88	CARDINAL
ftr-410	459	1	supra	PERSON
ftr-410	459	2	73	CARDINAL
ftr-410	461	1	supra	PERSON
ftr-410	461	2	69	CARDINAL
ftr-410	462	1	91	CARDINAL
ftr-410	463	1	supra	PERSON
ftr-410	463	2	73	CARDINAL
ftr-410	464	1	2006	DATE
ftr-410	464	2	florida	GPE
ftr-410	469	1	annual	DATE
ftr-410	469	2	annual	DATE
ftr-410	470	1	irs	ORG
ftr-410	470	2	724	CARDINAL
ftr-410	470	3	70-38	CARDINAL
ftr-410	478	1	92	CARDINAL
ftr-410	479	1	supra	PERSON
ftr-410	479	2	16	CARDINAL
ftr-410	480	1	93	CARDINAL
ftr-410	484	1	9	CARDINAL
ftr-410	485	1	one	CARDINAL
ftr-410	487	1	wong	GPE
ftr-410	487	2	twenty-year	DATE
ftr-410	491	1	annually	DATE
ftr-410	491	2	forty-year-old	DATE
ftr-410	491	3	$1 million	MONEY
ftr-410	491	4	annual	DATE
ftr-410	491	5	10,000	MONEY
ftr-410	492	1	annual	DATE
ftr-410	492	2	$1 million	MONEY
ftr-410	492	3	4,000	MONEY
ftr-410	493	1	60,000	MONEY
ftr-410	493	2	ten years	DATE
ftr-410	493	3	100,000	MONEY
ftr-410	493	4	94	CARDINAL
ftr-410	494	1	irs	ORG
ftr-410	495	1	irs	ORG
ftr-410	495	2	2002-8, 2002-1	DATE
ftr-410	495	3	398	CARDINAL
ftr-410	496	1	95	CARDINAL
ftr-410	497	1	18	CARDINAL
ftr-410	497	2	205	CARDINAL
ftr-410	497	3	1952	DATE
ftr-410	498	1	96	CARDINAL
ftr-410	498	2	wong	GPE
ftr-410	498	3	18	CARDINAL
ftr-410	499	1	209	CARDINAL
ftr-410	500	1	55	CARDINAL
ftr-410	500	2	1955-1	DATE
ftr-410	500	3	232	CARDINAL
ftr-410	501	1	97	CARDINAL
ftr-410	502	1	supra	PERSON
ftr-410	502	2	9	CARDINAL
ftr-410	502	3	each year	DATE
ftr-410	502	4	the internal reserve	ORG
ftr-410	503	1	each year	DATE
ftr-410	504	1	20061	CARDINAL
ftr-410	504	2	florida	GPE
ftr-410	504	3	irs	ORG
ftr-410	505	1	one	CARDINAL
ftr-410	505	2	irs	ORG
ftr-410	507	1	irs	ORG
ftr-410	508	1	$1 million	MONEY
ftr-410	508	2	annual	DATE
ftr-410	508	3	10,000	MONEY
ftr-410	508	4	4,000	MONEY
ftr-410	509	1	the end often years	DATE
ftr-410	509	2	60,000	MONEY
ftr-410	510	1	90,000	MONEY
ftr-410	511	1	irs	ORG
ftr-410	511	2	90,000	MONEY
ftr-410	519	1	4,000	MONEY
ftr-410	519	2	98	CARDINAL
ftr-410	522	1	94	CARDINAL
ftr-410	522	2	july 22, 1994	DATE
ftr-410	523	1	99	CARDINAL
ftr-410	524	1	20,000	MONEY
ftr-410	524	2	2,000	MONEY
ftr-410	525	1	10%	PERCENT
ftr-410	526	1	22,000	MONEY
ftr-410	526	2	20,000	MONEY
ftr-410	526	3	10%	PERCENT
ftr-410	526	4	2,200	MONEY
ftr-410	526	5	2,000	MONEY
ftr-410	526	6	200	MONEY
ftr-410	529	1	mem	PERSON
ftr-410	529	2	2005-04	DATE
ftr-410	529	3	oct. 12, 2004	DATE
ftr-410	532	1	10,000	MONEY
ftr-410	532	2	6,000	MONEY
ftr-410	533	1	two	CARDINAL
ftr-410	534	1	101	CARDINAL
ftr-410	538	1	third	ORDINAL
ftr-410	540	1	section 72	LAW
ftr-410	541	1	irs	ORG
ftr-410	541	2	100	CARDINAL
ftr-410	544	1	94	CARDINAL
ftr-410	544	2	century	DATE
ftr-410	544	3	wood preserving co.	ORG
ftr-410	544	4	69	CARDINAL
ftr-410	544	5	967	CARDINAL
ftr-410	544	6	3rd	ORDINAL
ftr-410	544	7	1934	DATE
ftr-410	544	8	irs	ORG
ftr-410	546	1	mem	PERSON
ftr-410	546	2	2005-04	DATE
ftr-410	547	1	irs	ORG
ftr-410	548	1	101	CARDINAL
ftr-410	550	1	1.61-22(d)(3	CARDINAL
ftr-410	551	1	irs	ORG
ftr-410	551	2	2002-8, 2002-1	DATE
ftr-410	551	3	398	CARDINAL
ftr-410	554	1	1.61-22(g)(4)(iii	CARDINAL
ftr-410	556	1	2006	DATE
ftr-410	556	2	florida	GPE
ftr-410	557	1	congress	ORG
ftr-410	557	2	section 72	LAW
ftr-410	558	1	section 72	LAW
ftr-410	561	1	section 72(e	LAW
ftr-410	565	1	third	ORDINAL
ftr-410	568	1	congress	ORG
ftr-410	568	2	irs	ORG
ftr-410	568	3	second	ORDINAL
ftr-410	569	1	2	CARDINAL
ftr-410	569	2	irs	ORG
ftr-410	570	1	irs	ORG
ftr-410	570	2	irs	ORG
ftr-410	571	1	one	CARDINAL
ftr-410	571	2	102	CARDINAL
ftr-410	572	1	72	DATE
ftr-410	572	2	irs	ORG
ftr-410	575	1	congress	ORG
ftr-410	575	2	irc § 72	ORG
ftr-410	575	3	irs	ORG
ftr-410	575	4	between one	CARDINAL
ftr-410	575	5	second	ORDINAL
ftr-410	576	1	two	CARDINAL
ftr-410	577	1	13	CARDINAL
ftr-410	577	2	the supreme court	ORG
ftr-410	577	3	chevron u.s.a. inc.	ORG
ftr-410	578	1	council, inc.	ORG
ftr-410	578	2	congress	ORG
ftr-410	578	3	the supreme court	ORG
ftr-410	578	4	two	CARDINAL
ftr-410	578	5	1	CARDINAL
ftr-410	578	6	2	CARDINAL
ftr-410	579	1	7	CARDINAL
ftr-410	579	2	the supreme court	ORG
ftr-410	579	3	skidmore v. swift & co.'	ORG
ftr-410	580	1	skidmore	PERSON
ftr-410	582	1	one	CARDINAL
ftr-410	585	1	chevron	ORG
ftr-410	585	2	chevron	ORG
ftr-410	586	1	one	CARDINAL
ftr-410	586	2	103	CARDINAL
ftr-410	587	1	united states	GPE
ftr-410	587	2	533	CARDINAL
ftr-410	587	3	218	CARDINAL
ftr-410	587	4	2001	DATE
ftr-410	588	1	104	CARDINAL
ftr-410	589	1	chevron u.s.a., inc.	ORG
ftr-410	591	1	council, inc.	ORG
ftr-410	591	2	467	CARDINAL
ftr-410	591	3	837	CARDINAL
ftr-410	591	4	1984	DATE
ftr-410	592	1	105	CARDINAL
ftr-410	593	1	533	CARDINAL
ftr-410	593	2	u.s.	GPE
ftr-410	593	3	226	CARDINAL
ftr-410	594	1	irs	ORG
ftr-410	596	1	106	CARDINAL
ftr-410	597	1	chevron	ORG
ftr-410	597	2	467	CARDINAL
ftr-410	597	3	u.s.	GPE
ftr-410	597	4	843-45	CARDINAL
ftr-410	597	5	107	CARDINAL
ftr-410	598	1	843	CARDINAL
ftr-410	598	2	108	CARDINAL
ftr-410	599	1	skidmore v. swift & co.	ORG
ftr-410	599	2	323	CARDINAL
ftr-410	599	3	134	CARDINAL
ftr-410	600	1	109	CARDINAL
ftr-410	601	1	140	CARDINAL
ftr-410	602	1	110	CARDINAL
ftr-410	603	1	cathedral candle co.	ORG
ftr-410	603	2	u.s.	GPE
ftr-410	603	3	400	CARDINAL
ftr-410	603	4	1352	CARDINAL
ftr-410	603	5	1367	DATE
ftr-410	603	6	fed	ORG
ftr-410	603	7	cir. 2005	ORG
ftr-410	604	1	111	CARDINAL
ftr-410	605	1	nat'l cable & telecomms	ORG
ftr-410	606	1	545	CARDINAL
ftr-410	606	2	967 (2005	DATE
ftr-410	606	3	citibank	ORG
ftr-410	606	4	s.d.	GPE
ftr-410	607	1	n.a.	GPE
ftr-410	607	2	517	CARDINAL
ftr-410	607	3	735	CARDINAL
ftr-410	607	4	742	CARDINAL
ftr-410	607	5	1996	DATE
ftr-410	608	1	2006	DATE
ftr-410	608	2	florida	GPE
ftr-410	608	3	two	CARDINAL
ftr-410	609	1	third	ORDINAL
ftr-410	611	1	skidmore	PERSON
ftr-410	612	1	treasury	ORG
ftr-410	612	2	70-38	CARDINAL
ftr-410	614	1	irs	ORG
ftr-410	614	2	congress	ORG
ftr-410	614	3	irs	ORG
ftr-410	615	1	irs	ORG
ftr-410	615	2	70-38	DATE
ftr-410	616	1	70-3 8)	DATE
ftr-410	617	1	a. revoke	PERSON
ftr-410	617	2	70-38	CARDINAL
ftr-410	617	3	irs	ORG
ftr-410	617	4	70-38	DATE
ftr-410	618	1	irs	ORG
ftr-410	619	1	irs	ORG
ftr-410	619	2	first	ORDINAL
ftr-410	620	1	113	CARDINAL
ftr-410	620	2	4	CARDINAL
ftr-410	620	3	112	CARDINAL
ftr-410	622	1	126	CARDINAL
ftr-410	622	2	2006	DATE
ftr-410	623	1	113	CARDINAL
ftr-410	624	1	119	CARDINAL
ftr-410	624	2	157	CARDINAL
ftr-410	624	3	2002	DATE
ftr-410	624	4	baker v. comm'r	PERSON
ftr-410	624	5	122	CARDINAL
ftr-410	624	6	143	CARDINAL
ftr-410	624	7	2004	DATE
ftr-410	624	8	dover corp. & subsidiaries	ORG
ftr-410	624	9	122 t.c	QUANTITY
ftr-410	624	10	324	CARDINAL
ftr-410	624	11	2004	DATE
ftr-410	625	1	three	CARDINAL
ftr-410	625	2	irs	ORG
ftr-410	627	1	114	CARDINAL
ftr-410	628	1	irs	ORG
ftr-410	629	1	black & decker corp.	ORG
ftr-410	630	1	v. united states	GPE
ftr-410	630	2	436	CARDINAL
ftr-410	630	3	431	CARDINAL
ftr-410	630	4	440	CARDINAL
ftr-410	630	5	4th	ORDINAL
ftr-410	630	6	2006	DATE
ftr-410	631	1	irs	ORG
ftr-410	631	2	vons cos.	ORG
ftr-410	631	3	v. united states	GPE
ftr-410	631	4	55	CARDINAL
ftr-410	633	1	709	CARDINAL
ftr-410	633	2	718	CARDINAL
ftr-410	633	3	2003	DATE
ftr-410	633	4	irs	ORG
ftr-410	634	1	irs	ORG
ftr-410	635	1	irs	ORG
ftr-410	636	1	dixon v. united states	PERSON
ftr-410	636	2	381	CARDINAL
ftr-410	636	3	68	CARDINAL
ftr-410	636	4	72-73	DATE
ftr-410	636	5	1965	DATE
ftr-410	636	6	irs	ORG
ftr-410	636	7	mclendon v. comm'r	PERSON
ftr-410	636	8	135	CARDINAL
ftr-410	636	9	1017	CARDINAL
ftr-410	636	10	1024	CARDINAL
ftr-410	636	11	15	CARDINAL
ftr-410	636	12	5th	ORDINAL
ftr-410	636	13	1998	DATE
ftr-410	637	1	dixon	PERSON
ftr-410	637	2	irs	ORG
ftr-410	637	3	7:.9	CARDINAL
ftr-410	637	4	irs	ORG
ftr-410	638	1	irs	ORG
ftr-410	638	2	70-38	DATE
ftr-410	638	3	70-38	CARDINAL
ftr-410	639	1	irs	ORG
ftr-410	640	1	the supreme court	ORG
ftr-410	640	2	6	CARDINAL
ftr-410	641	1	congress	ORG
ftr-410	642	1	7	CARDINAL
ftr-410	642	2	irs	ORG
ftr-410	642	3	70-38	DATE
ftr-410	643	1	irs	ORG
ftr-410	643	2	70-38	CARDINAL
ftr-410	643	3	first	ORDINAL
ftr-410	644	1	irs	ORG
ftr-410	646	1	irs	ORG
ftr-410	647	1	the supreme court	ORG
ftr-410	647	2	chevron	ORG
ftr-410	647	3	skidmore	PERSON
ftr-410	647	4	skidmore	PERSON
ftr-410	648	1	skidmore	PERSON
ftr-410	648	2	irs	ORG
ftr-410	650	1	115	CARDINAL
ftr-410	651	1	irs	ORG
ftr-410	654	1	94	CARDINAL
ftr-410	654	2	july 22, 1994	DATE
ftr-410	656	1	2005 04 001	DATE
ftr-410	656	2	oct. 12, 2004	DATE
ftr-410	657	1	116	CARDINAL
ftr-410	658	1	515	CARDINAL
ftr-410	658	2	323	CARDINAL
ftr-410	658	3	1995	DATE
ftr-410	659	1	117	CARDINAL
ftr-410	660	1	united states	GPE
ftr-410	660	2	burke	PERSON
ftr-410	660	3	504	CARDINAL
ftr-410	660	4	u.s. 229	DATE
ftr-410	660	5	246	CARDINAL
ftr-410	660	6	1992	DATE
ftr-410	660	7	scalia	PERSON
ftr-410	660	8	j.	PERSON
ftr-410	660	9	t]he	CARDINAL
ftr-410	660	10	treasury	ORG
ftr-410	660	11	congress	ORG
ftr-410	661	1	mitchell m. gans	PERSON
ftr-410	661	2	36	CARDINAL
ftr-410	662	1	prob.	ORG
ftr-410	663	1	j. 731	PERSON
ftr-410	663	2	797	CARDINAL
ftr-410	664	1	118	CARDINAL
ftr-410	665	1	skidmore	PERSON
ftr-410	666	1	united states	GPE
ftr-410	666	2	corp.	ORG
ftr-410	666	3	533	CARDINAL
ftr-410	666	4	218	CARDINAL
ftr-410	666	5	229	CARDINAL
ftr-410	666	6	2001	DATE
ftr-410	666	7	chevron	ORG
ftr-410	667	1	john coverdale	PERSON
ftr-410	667	2	chevron	ORG
ftr-410	667	3	treasury	ORG
ftr-410	667	4	55	CARDINAL
ftr-410	668	1	l. rev	PERSON
ftr-410	668	2	39	CARDINAL
ftr-410	668	3	89	CARDINAL
ftr-410	668	4	2003	DATE
ftr-410	668	5	irving salem et	GPE
ftr-410	668	6	57	CARDINAL
ftr-410	669	1	717	CARDINAL
ftr-410	669	2	2004	DATE
ftr-410	670	1	aba	PERSON
ftr-410	671	1	20061	CARDINAL
ftr-410	671	2	florida	GPE
ftr-410	671	3	irs	ORG
ftr-410	672	1	9	CARDINAL
ftr-410	673	1	third	ORDINAL
ftr-410	673	2	the tax court's	ORG
ftr-410	674	1	1	CARDINAL
ftr-410	674	2	chevron	ORG
ftr-410	674	3	chevron	ORG
ftr-410	674	4	two	CARDINAL
ftr-410	675	1	first	ORDINAL
ftr-410	676	1	second	ORDINAL
ftr-410	677	1	20	CARDINAL
ftr-410	677	2	the supreme court's	ORG
ftr-410	677	3	chevron	ORG
ftr-410	677	4	skidmore	PERSON
ftr-410	677	5	united states	GPE
ftr-410	677	6	one	CARDINAL
ftr-410	677	7	two	CARDINAL
ftr-410	678	1	22	CARDINAL
ftr-410	678	2	congress	ORG
ftr-410	679	1	119	CARDINAL
ftr-410	680	1	philip gall	PERSON
ftr-410	680	2	56	CARDINAL
ftr-410	681	1	413	CARDINAL
ftr-410	681	2	2003	DATE
ftr-410	681	3	irs	ORG
ftr-410	682	1	120	CARDINAL
ftr-410	684	1	irs	ORG
ftr-410	685	1	earlier rulings decades ago	DATE
ftr-410	685	2	irs	ORG
ftr-410	686	1	supra	PERSON
ftr-410	686	2	16	CARDINAL
ftr-410	688	1	121	CARDINAL
ftr-410	689	1	533	CARDINAL
ftr-410	689	2	u.s.	GPE
ftr-410	689	3	218	CARDINAL
ftr-410	690	1	122	CARDINAL
ftr-410	691	1	gonzales v.	PERSON
ftr-410	691	2	oregon	GPE
ftr-410	691	3	126	CARDINAL
ftr-410	691	4	904	CARDINAL
ftr-410	691	5	914	CARDINAL
ftr-410	692	1	congress	ORG
ftr-410	693	1	congress	ORG
ftr-410	693	2	congress	ORG
ftr-410	694	1	123	CARDINAL
ftr-410	695	1	533	CARDINAL
ftr-410	695	2	u.s.	GPE
ftr-410	695	3	218	CARDINAL
ftr-410	695	4	126	CARDINAL
ftr-410	696	1	914	CARDINAL
ftr-410	697	1	skidmore	PERSON
ftr-410	697	2	congress	ORG
ftr-410	698	1	2	CARDINAL
ftr-410	700	1	24	CARDINAL
ftr-410	700	2	the supreme court's	ORG
ftr-410	700	3	third	ORDINAL
ftr-410	701	1	125	CARDINAL
ftr-410	701	2	chevron	ORG
ftr-410	702	1	26	CARDINAL
ftr-410	702	2	124	CARDINAL
ftr-410	703	1	kristin e. hickman	PERSON
ftr-410	703	2	90	CARDINAL
ftr-410	704	1	l. rev	PERSON
ftr-410	704	2	1537 (2006	DATE
ftr-410	705	1	irving salem	GPE
ftr-410	705	2	supreme court	ORG
ftr-410	705	3	112	CARDINAL
ftr-410	705	4	1063	PERSON
ftr-410	705	5	sept. 18, 2006	DATE
ftr-410	706	1	mitchell gans	PERSON
ftr-410	706	2	117	CARDINAL
ftr-410	706	3	749	CARDINAL
ftr-410	706	4	jonathan blattmacher	PERSON
ftr-410	706	5	mitchell gans	PERSON
ftr-410	706	6	damien rios	PERSON
ftr-410	706	7	230	CARDINAL
ftr-410	706	8	1 (2006	DATE
ftr-410	707	1	125	CARDINAL
ftr-410	707	2	thomas w. merrill & kathryn	PERSON
ftr-410	707	3	watts	LOC
ftr-410	707	4	116	CARDINAL
ftr-410	708	1	l. rev	PERSON
ftr-410	708	2	467	CARDINAL
ftr-410	708	3	2002	DATE
ftr-410	708	4	skidmore	PERSON
ftr-410	708	5	supra	PERSON
ftr-410	708	6	118	CARDINAL
ftr-410	708	7	83	DATE
ftr-410	708	8	aba task force	ORG
ftr-410	708	9	118	CARDINAL
ftr-410	708	10	126	CARDINAL
ftr-410	708	11	ellen p. aprill	PERSON
ftr-410	708	12	38	CARDINAL
ftr-410	709	1	l.a. l. rev	PERSON
ftr-410	709	2	2081 (2005	DATE
ftr-410	709	3	noel cunningham & james repetti	ORG
ftr-410	709	4	24 va	GPE
ftr-410	710	1	1 (2004	DATE
ftr-410	710	2	gregg d. polsky	PERSON
ftr-410	710	3	treasury	ORG
ftr-410	710	4	the supreme court	ORG
ftr-410	711	1	84	CARDINAL
ftr-410	711	2	l. rev	PERSON
ftr-410	711	3	185	CARDINAL
ftr-410	711	4	2004	DATE
ftr-410	711	5	elec. co.	ORG
ftr-410	712	1	245	CARDINAL
ftr-410	712	2	149	CARDINAL
ftr-410	712	3	154 n.8	QUANTITY
ftr-410	712	4	2001	DATE
ftr-410	713	1	bankers life & casualty co.	ORG
ftr-410	713	2	united states	GPE
ftr-410	713	3	142	CARDINAL
ftr-410	713	4	973,982	CARDINAL
ftr-410	713	5	7th	ORDINAL
ftr-410	713	6	1998	DATE
ftr-410	713	7	e.i. du pont de nemours & co.	ORG
ftr-410	713	8	41	CARDINAL
ftr-410	713	9	130	CARDINAL
ftr-410	713	10	135	CARDINAL
ftr-410	713	11	36	CARDINAL
ftr-410	713	12	3rd	ORDINAL
ftr-410	713	13	1994	DATE
ftr-410	714	1	snowa v. comm'r	PERSON
ftr-410	714	2	123	CARDINAL
ftr-410	714	3	190	CARDINAL
ftr-410	714	4	197	CARDINAL
ftr-410	714	5	4th	ORDINAL
ftr-410	714	6	1997	DATE
ftr-410	714	7	126	CARDINAL
ftr-410	714	8	nalle	PERSON
ftr-410	714	9	997	CARDINAL
ftr-410	714	10	1134	CARDINAL
ftr-410	714	11	1139	CARDINAL
ftr-410	714	12	5th	ORDINAL
ftr-410	714	13	1993	DATE
ftr-410	714	14	149	CARDINAL
ftr-410	714	15	1249	CARDINAL
ftr-410	714	16	1258	DATE
ftr-410	714	17	10th	ORDINAL
ftr-410	714	18	1998	DATE
ftr-410	714	19	schuler indus. inc.	PERSON
ftr-410	715	1	v. united states	GPE
ftr-410	715	2	109	CARDINAL
ftr-410	715	3	753	CARDINAL
ftr-410	715	4	755	CARDINAL
ftr-410	715	5	fed	ORG
ftr-410	715	6	cir. 1997	ORG
ftr-410	716	1	126	CARDINAL
ftr-410	717	1	440	CARDINAL
ftr-410	717	2	472	CARDINAL
ftr-410	717	3	477	CARDINAL
ftr-410	717	4	1979	DATE
ftr-410	718	1	2006	DATE
ftr-410	718	2	florida	GPE
ftr-410	719	1	' 127	DATE
ftr-410	719	2	irs	ORG
ftr-410	719	3	congress	ORG
ftr-410	720	1	two	CARDINAL
ftr-410	720	2	29	CARDINAL
ftr-410	720	3	two	CARDINAL
ftr-410	721	1	3	CARDINAL
ftr-410	722	1	skidmore	PERSON
ftr-410	723	1	3	CARDINAL
ftr-410	723	2	skidmore	PERSON
ftr-410	725	1	2	CARDINAL
ftr-410	726	1	chevron	ORG
ftr-410	728	1	chevron	ORG
ftr-410	728	2	skidmore	PERSON
ftr-410	729	1	irs	ORG
ftr-410	729	2	127	CARDINAL
ftr-410	730	1	476-77	CARDINAL
ftr-410	731	1	128	CARDINAL
ftr-410	732	1	129	CARDINAL
ftr-410	733	1	skidmore v. swift & co.	ORG
ftr-410	733	2	323	CARDINAL
ftr-410	733	3	134	CARDINAL
ftr-410	733	4	140	CARDINAL
ftr-410	734	1	130	CARDINAL
ftr-410	736	1	131	CARDINAL
ftr-410	737	1	united states v. mead corp.	ORG
ftr-410	737	2	533	CARDINAL
ftr-410	737	3	218	CARDINAL
ftr-410	737	4	229	CARDINAL
ftr-410	737	5	2001	DATE
ftr-410	738	1	132	CARDINAL
ftr-410	739	1	126	CARDINAL
ftr-410	739	2	2006	DATE
ftr-410	744	1	v. cline	PERSON
ftr-410	744	2	540	CARDINAL
ftr-410	744	3	581	CARDINAL
ftr-410	744	4	599	CARDINAL
ftr-410	744	5	2004	DATE
ftr-410	746	1	the supreme court	ORG
ftr-410	746	2	'34	PRODUCT
ftr-410	746	3	chevron	ORG
ftr-410	746	4	the tax court's	ORG
ftr-410	746	5	the supreme court's	ORG
ftr-410	747	1	the supreme court's	ORG
ftr-410	747	2	36	CARDINAL
ftr-410	748	1	137	CARDINAL
ftr-410	748	2	chevron	ORG
ftr-410	750	1	irs	ORG
ftr-410	751	1	139	CARDINAL
ftr-410	752	1	137	CARDINAL
ftr-410	753	1	134	CARDINAL
ftr-410	754	1	citibank	ORG
ftr-410	754	2	s.d.	GPE
ftr-410	755	1	n.a.	GPE
ftr-410	755	2	517	CARDINAL
ftr-410	755	3	735	CARDINAL
ftr-410	755	4	1996	DATE
ftr-410	755	5	100 years	DATE
ftr-410	755	6	117	CARDINAL
ftr-410	755	7	754	CARDINAL
ftr-410	755	8	135	CARDINAL
ftr-410	757	1	126 t.c	QUANTITY
ftr-410	757	2	144	CARDINAL
ftr-410	758	1	chevron	ORG
ftr-410	759	1	chevron	ORG
ftr-410	760	1	chevron	ORG
ftr-410	761	1	117	CARDINAL
ftr-410	762	1	chevron	ORG
ftr-410	763	1	136	CARDINAL
ftr-410	764	1	541	CARDINAL
ftr-410	764	2	739	CARDINAL
ftr-410	764	3	2004	DATE
ftr-410	765	1	137	CARDINAL
ftr-410	766	1	748	CARDINAL
ftr-410	766	2	138	CARDINAL
ftr-410	767	1	united states	GPE
ftr-410	767	2	corp.	ORG
ftr-410	767	3	533	CARDINAL
ftr-410	767	4	218	CARDINAL
ftr-410	767	5	2001	DATE
ftr-410	768	1	139	CARDINAL
ftr-410	769	1	541	CARDINAL
ftr-410	769	2	u.s.	GPE
ftr-410	769	3	748	CARDINAL
ftr-410	770	1	irs	ORG
ftr-410	770	2	skidmore	PERSON
ftr-410	771	1	2006	DATE
ftr-410	771	2	florida	GPE
ftr-410	771	3	skidmore	PERSON
ftr-410	772	1	chevron	ORG
ftr-410	772	2	two	CARDINAL
ftr-410	772	3	congress	ORG
ftr-410	772	4	second	ORDINAL
ftr-410	773	1	first	ORDINAL
ftr-410	773	2	chevron	ORG
ftr-410	774	1	congress	ORG
ftr-410	775	1	42	CARDINAL
ftr-410	776	1	43	CARDINAL
ftr-410	777	1	chevron	ORG
ftr-410	777	2	chevron	ORG
ftr-410	777	3	140	CARDINAL
ftr-410	780	1	93-406	CARDINAL
ftr-410	780	2	88	CARDINAL
ftr-410	781	1	829	CARDINAL
ftr-410	781	2	title 26 and	LAW
ftr-410	784	1	541	CARDINAL
ftr-410	784	2	u.s.	GPE
ftr-410	785	1	748	CARDINAL
ftr-410	786	1	irs	ORG
ftr-410	786	2	541	CARDINAL
ftr-410	786	3	u.s.	GPE
ftr-410	786	4	748	CARDINAL
ftr-410	787	1	141	CARDINAL
ftr-410	788	1	mut	PERSON
ftr-410	789	1	ins. co.	ORG
ftr-410	790	1	523	CARDINAL
ftr-410	790	2	382	CARDINAL
ftr-410	790	3	1998	DATE
ftr-410	791	1	atlantic	LOC
ftr-410	793	1	533	CARDINAL
ftr-410	793	2	u.s.	GPE
ftr-410	793	3	230	CARDINAL
ftr-410	794	1	united states	GPE
ftr-410	794	2	haggar apparel co.	ORG
ftr-410	794	3	526	CARDINAL
ftr-410	794	4	380	CARDINAL
ftr-410	794	5	1999	DATE
ftr-410	795	1	142	CARDINAL
ftr-410	796	1	william n. eskridge	PERSON
ftr-410	796	2	jr.	PERSON
ftr-410	796	3	87	CARDINAL
ftr-410	797	1	l. rev	PERSON
ftr-410	797	2	67	CARDINAL
ftr-410	797	3	1988	DATE
ftr-410	797	4	117	CARDINAL
ftr-410	797	5	76475	DATE
ftr-410	797	6	robert c. brown	PERSON
ftr-410	797	7	54	CARDINAL
ftr-410	798	1	l. rev	PERSON
ftr-410	798	2	377 (1941	DATE
ftr-410	799	1	143	CARDINAL
ftr-410	800	1	126	CARDINAL
ftr-410	800	2	2006	DATE
ftr-410	801	1	chevron	ORG
ftr-410	801	2	1	CARDINAL
ftr-410	801	3	congress	ORG
ftr-410	801	4	congress	ORG
ftr-410	801	5	2	CARDINAL
ftr-410	801	6	congress	ORG
ftr-410	802	1	chevron	ORG
ftr-410	802	2	first	ORDINAL
ftr-410	802	3	congress	ORG
ftr-410	803	1	"4	PERSON
ftr-410	803	2	second	ORDINAL
ftr-410	803	3	chevron	ORG
ftr-410	804	1	national cable &	ORG
ftr-410	804	2	the supreme court	ORG
ftr-410	804	3	chevron	ORG
ftr-410	804	4	supreme court	ORG
ftr-410	804	5	48	CARDINAL
ftr-410	804	6	49	DATE
ftr-410	804	7	144	CARDINAL
ftr-410	805	1	nat'l cable & telecomms	ORG
ftr-410	806	1	125	CARDINAL
ftr-410	806	2	s. ct	PERSON
ftr-410	806	3	2688, 2708	CARDINAL
ftr-410	806	4	2005	DATE
ftr-410	807	1	145	CARDINAL
ftr-410	810	1	irs	ORG
ftr-410	812	1	147	CARDINAL
ftr-410	812	2	125	CARDINAL
ftr-410	812	3	s. ct	PERSON
ftr-410	813	1	2688	CARDINAL
ftr-410	814	1	lee a. sheppard	PERSON
ftr-410	814	2	110	CARDINAL
ftr-410	814	3	585	CARDINAL
ftr-410	814	4	feb. 6, 2006	DATE
ftr-410	815	1	stan r. johnson	PERSON
ftr-410	815	2	112	CARDINAL
ftr-410	815	3	773	CARDINAL
ftr-410	815	4	aug. 28, 2006	DATE
ftr-410	816	1	richard m. lipton	PERSON
ftr-410	816	2	104	CARDINAL
ftr-410	816	3	260	CARDINAL
ftr-410	816	4	2006	DATE
ftr-410	817	1	148	CARDINAL
ftr-410	818	1	125	CARDINAL
ftr-410	818	2	s. ct	PERSON
ftr-410	819	1	2700	DATE
ftr-410	819	2	chevron	ORG
ftr-410	821	1	149	CARDINAL
ftr-410	823	1	119	CARDINAL
ftr-410	824	1	l. rev	PERSON
ftr-410	824	2	1532	DATE
ftr-410	824	3	2006	DATE
ftr-410	825	1	2006	DATE
ftr-410	825	2	florida	GPE
ftr-410	830	1	52	CARDINAL
ftr-410	830	2	irs	ORG
ftr-410	831	1	irs	ORG
ftr-410	832	1	the supreme court	ORG
ftr-410	833	1	the supreme court	ORG
ftr-410	833	2	third	ORDINAL
ftr-410	834	1	150	CARDINAL
ftr-410	835	1	117	CARDINAL
ftr-410	836	1	125	CARDINAL
ftr-410	836	2	2111-12	DATE
ftr-410	836	3	151	CARDINAL
ftr-410	837	1	126	CARDINAL
ftr-410	837	2	2006	DATE
ftr-410	838	1	152	CARDINAL
ftr-410	839	1	144-45	DATE
ftr-410	842	1	540	CARDINAL
ftr-410	842	2	581	CARDINAL
ftr-410	842	3	2004	DATE
ftr-410	842	4	congress	ORG
ftr-410	843	1	593-94	CARDINAL
ftr-410	844	1	citibank	ORG
ftr-410	844	2	south dakota	GPE
ftr-410	845	1	n.a.	GPE
ftr-410	845	2	517	CARDINAL
ftr-410	845	3	735	CARDINAL
ftr-410	845	4	1996	DATE
ftr-410	847	1	fourth	ORDINAL
ftr-410	847	2	two	CARDINAL
ftr-410	848	1	d.	NORP
ftr-410	850	1	first	ORDINAL
ftr-410	855	1	congress	ORG
ftr-410	855	2	irs	ORG
ftr-410	855	3	the supreme court	ORG
ftr-410	856	1	the supreme court's	ORG
ftr-410	857	1	'53 153	DATE
ftr-410	858	1	irs	ORG
ftr-410	859	1	126	CARDINAL
ftr-410	860	1	6	CARDINAL
ftr-410	860	2	144	CARDINAL
ftr-410	861	1	chevron	ORG
ftr-410	862	1	nat'l cable & telecomms	ORG
ftr-410	863	1	125	CARDINAL
ftr-410	863	2	s. ct	PERSON
ftr-410	863	3	2699-2700	DATE
ftr-410	866	1	prop treas	ORG
ftr-410	868	1	1.72-6	CARDINAL
ftr-410	868	2	71	DATE
ftr-410	868	3	fed	ORG
ftr-410	869	1	61441-01	DATE
ftr-410	869	2	oct. 18, 2006	DATE
ftr-410	870	1	1933	DATE
ftr-410	870	2	burnet v. logan	PERSON
ftr-410	870	3	283	CARDINAL
ftr-410	870	4	u.s.	GPE
ftr-410	870	5	404	CARDINAL
ftr-410	870	6	1931	DATE
ftr-410	870	7	69-74	CARDINAL
ftr-410	870	8	1969-1	DATE
ftr-410	871	1	d.	NORP
ftr-410	871	2	1001	DATE
ftr-410	871	3	72	DATE
ftr-410	872	1	gerson	PERSON
ftr-410	872	2	127	CARDINAL
ftr-410	874	1	two	CARDINAL
ftr-410	877	1	gerson	PERSON
ftr-410	878	1	gerson	PERSON
ftr-410	879	1	125	CARDINAL
ftr-410	879	2	s. ct	PERSON
ftr-410	880	1	2701	DATE
ftr-410	880	2	chevron	ORG
ftr-410	883	1	two	CARDINAL
ftr-410	883	2	gerson	PERSON
ftr-410	883	3	chevron	ORG
ftr-410	884	1	2006	DATE
ftr-410	884	2	florida	GPE
ftr-410	885	1	irs	ORG
ftr-410	886	1	congress	ORG
ftr-410	887	1	irs	ORG
ftr-410	887	2	70-38	DATE
ftr-410	889	1	irs	ORG
ftr-410	890	1	chevron	ORG
ftr-410	890	2	invulnerable	PERSON
ftr-410	891	1	the supreme court	ORG
ftr-410	891	2	chevron	ORG
ftr-410	892	1	irs	ORG
ftr-410	893	1	congress	ORG
ftr-410	893	2	irs	ORG
ftr-410	894	1	congress	ORG
ftr-410	894	2	chevron	ORG
ftr-410	896	1	irs	ORG
ftr-410	897	1	treasury	ORG
ftr-410	898	1	'56	DATE
ftr-410	898	2	gerson	PERSON
ftr-410	898	3	117	CARDINAL
ftr-410	898	4	154	CARDINAL
ftr-410	899	1	timothy k armstrong	PERSON
ftr-410	899	2	chevron	ORG
ftr-410	899	3	13	CARDINAL
ftr-410	899	4	j. law & pub	ORG
ftr-410	900	1	203	CARDINAL
ftr-410	900	2	2004	DATE
ftr-410	900	3	chevron	ORG
ftr-410	901	1	hickman	PERSON
ftr-410	901	2	supra	PERSON
ftr-410	901	3	124	CARDINAL
ftr-410	901	4	irs	ORG
ftr-410	902	1	155	CARDINAL
ftr-410	903	1	156	CARDINAL
ftr-410	905	1	1.61-22	CARDINAL
ftr-410	908	1	64	CARDINAL
ftr-410	908	2	1964-2	DATE
ftr-410	909	1	2003-105	DATE
ftr-410	909	2	irs	ORG
ftr-410	910	1	two	CARDINAL
ftr-410	912	1	1.61-22	CARDINAL
ftr-410	913	1	the supreme court's	ORG
ftr-410	915	1	vi	PERSON
ftr-410	915	2	congress	ORG
ftr-410	917	1	congress	ORG
ftr-410	917	2	157	CARDINAL
ftr-410	918	1	cohen v. comm'r	PERSON
ftr-410	918	2	39	CARDINAL
ftr-410	918	3	1055	DATE
ftr-410	918	4	1963	DATE
ftr-410	918	5	acq.	GPE
ftr-410	918	6	1964-1	DATE
ftr-410	918	7	4	CARDINAL
ftr-410	920	1	billions	CARDINAL
ftr-410	920	2	annually	DATE
ftr-410	921	1	gao	PERSON
ftr-410	921	2	gao-05-690	ORG
ftr-410	921	3	2	CARDINAL
ftr-410	921	4	34	DATE
ftr-410	921	5	sept. 2005	DATE
ftr-410	921	6	$20.1 billion	MONEY
ftr-410	921	7	fiscal year 2004	DATE
ftr-410	923	1	2006	DATE
ftr-410	923	2	florida	GPE
ftr-410	923	3	5	CARDINAL
ftr-410	923	4	5 9	CARDINAL
ftr-410	923	5	6 °	CARDINAL
ftr-410	923	6	congress	ORG
ftr-410	924	1	one	CARDINAL
ftr-410	924	2	two	CARDINAL
ftr-410	926	1	congress	ORG
ftr-410	928	1	'62	TIME
ftr-410	928	2	158	CARDINAL
ftr-410	932	1	72(e)(6	DATE
ftr-410	935	1	1.72-6	CARDINAL
ftr-410	937	1	159	CARDINAL
ftr-410	939	1	woodsom assocs	PERSON
ftr-410	940	1	198	CARDINAL
ftr-410	940	2	357	CARDINAL
ftr-410	940	3	2d	DATE
ftr-410	940	4	1952	DATE
ftr-410	944	1	atwood v. comm'r,	PERSON
ftr-410	944	2	t.c.	GPE
ftr-410	945	1	1999-61	DATE
ftr-410	946	1	160	CARDINAL
ftr-410	948	1	72(e)(6	DATE
ftr-410	951	1	1.72-6	CARDINAL
ftr-410	952	1	fifteen-year	DATE
ftr-410	954	1	161	CARDINAL
ftr-410	956	1	1.1001-2(a	CARDINAL
ftr-410	957	1	irs	ORG
ftr-410	959	1	89	CARDINAL
ftr-410	959	2	sept. 27, 1989	DATE
ftr-410	960	1	162	CARDINAL
ftr-410	961	1	congress	ORG
ftr-410	961	2	72(e)(6	DATE
ftr-410	964	1	'63	PERSON
ftr-410	967	1	today	DATE
ftr-410	968	1	one	CARDINAL
ftr-410	970	1	the past decade	DATE
ftr-410	972	1	one	CARDINAL
ftr-410	972	2	sixty-five.1	QUANTITY
ftr-410	972	3	6 1	CARDINAL
ftr-410	980	1	congress	ORG
ftr-410	981	1	prior decades	DATE
ftr-410	982	1	200 1,1	CARDINAL
ftr-410	982	2	congress	ORG
ftr-410	983	1	163	CARDINAL
ftr-410	984	1	27	CARDINAL
ftr-410	985	1	164	CARDINAL
ftr-410	986	1	61	CARDINAL
ftr-410	986	2	165	CARDINAL
ftr-410	987	1	the united states	GPE
ftr-410	987	2	2006	DATE
ftr-410	988	1	34	CARDINAL
ftr-410	988	2	38	DATE
ftr-410	988	3	2006	DATE
ftr-410	989	1	166	CARDINAL
ftr-410	992	1	107	CARDINAL
ftr-410	992	2	115	CARDINAL
ftr-410	993	1	38	CARDINAL
ftr-410	994	1	167	CARDINAL
ftr-410	995	1	71	CARDINAL
ftr-410	996	1	20061	CARDINAL
ftr-410	996	2	florida	GPE
ftr-410	996	3	$2 million	MONEY
ftr-410	996	4	$3.5 million	MONEY
ftr-410	996	5	2009	DATE
ftr-410	997	1	2010	DATE
ftr-410	997	2	2011	DATE
ftr-410	997	3	$1 million	MONEY
ftr-410	998	1	69	CARDINAL
ftr-410	999	1	7°	CARDINAL
ftr-410	999	2	the coming years	DATE
ftr-410	999	3	55 percent	PERCENT
ftr-410	999	4	45 percent	PERCENT
ftr-410	1002	1	third	ORDINAL
ftr-410	1003	1	the early 1980s	DATE
ftr-410	1006	1	' 168	DATE
ftr-410	1007	1	d.	NORP
ftr-410	1007	2	dennis l. belcher	PERSON
ftr-410	1007	3	mary louise fellows	PERSON
ftr-410	1007	4	58	CARDINAL
ftr-410	1008	1	93	CARDINAL
ftr-410	1008	2	2001	DATE
ftr-410	1009	1	169	CARDINAL
ftr-410	1012	1	107	CARDINAL
ftr-410	1012	2	137	CARDINAL
ftr-410	1012	3	901	MONEY
ftr-410	1012	4	115	CARDINAL
ftr-410	1013	1	150	CARDINAL
ftr-410	1014	1	170	CARDINAL
ftr-410	1015	1	edward mccaffery	PERSON
ftr-410	1015	2	105	CARDINAL
ftr-410	1015	3	997	CARDINAL
ftr-410	1015	4	nov. 15, 2004	DATE
ftr-410	1016	1	edward mccaffery &	ORG
ftr-410	1016	2	linda cohen	PERSON
ftr-410	1016	3	gucci gulch	PERSON
ftr-410	1016	4	usc cleo	ORG
ftr-410	1016	5	04-14	CARDINAL
ftr-410	1017	1	171	CARDINAL
ftr-410	1020	1	107	CARDINAL
ftr-410	1020	2	133	CARDINAL
ftr-410	1020	3	115	CARDINAL
ftr-410	1021	1	38,70-71	CARDINAL
ftr-410	1022	1	172	CARDINAL
ftr-410	1025	1	between $1.8 billion and $4.0 billion	MONEY
ftr-410	1025	2	2001	DATE
ftr-410	1025	3	$50 million	MONEY
ftr-410	1025	4	1990	DATE
ftr-410	1025	5	$1.0 billion	MONEY
ftr-410	1025	6	1999	DATE
ftr-410	1026	1	n.a. doherty & h.j.	ORG
ftr-410	1026	2	38	CARDINAL
ftr-410	1027	1	prob.	ORG
ftr-410	1027	2	j. 449	PERSON
ftr-410	1027	3	451	CARDINAL
ftr-410	1027	4	2003	DATE
ftr-410	1027	5	w. sippel & alan h. buerger	ORG
ftr-410	1027	6	17	CARDINAL
ftr-410	1027	7	first	ORDINAL
ftr-410	1028	1	'73	PRODUCT
ftr-410	1030	1	one	CARDINAL
ftr-410	1030	2	two	CARDINAL
ftr-410	1033	1	the last ten years	DATE
ftr-410	1034	1	annually	DATE
ftr-410	1035	1	the next decade	DATE
ftr-410	1036	1	74	CARDINAL
ftr-410	1037	1	one	CARDINAL
ftr-410	1037	2	investor.175	ORDINAL
ftr-410	1037	3	carrie coolidge	PERSON
ftr-410	1037	4	206	CARDINAL
ftr-410	1037	5	mar. 19, 2001	DATE
ftr-410	1038	1	173	CARDINAL
ftr-410	1039	1	d.w. dunlap	PERSON
ftr-410	1039	2	n.y.	GPE
ftr-410	1039	3	july 30, 1995	DATE
ftr-410	1039	4	di; coolidge	ORG
ftr-410	1039	5	172	CARDINAL
ftr-410	1039	6	174	CARDINAL
ftr-410	1040	1	jim connolly	PERSON
ftr-410	1040	2	14	CARDINAL
ftr-410	1040	3	sept. 20, 2004	DATE
ftr-410	1040	4	$15 billion	MONEY
ftr-410	1040	5	annually	DATE
ftr-410	1040	6	the year 2010	DATE
ftr-410	1040	7	m. bryan freeman	PERSON
ftr-410	1040	8	20	CARDINAL
ftr-410	1040	9	sept. 19, 2005	DATE
ftr-410	1041	1	rachel emma silverman	PERSON
ftr-410	1041	2	wall st. j.	PERSON
ftr-410	1041	3	may 31, 2005	DATE
ftr-410	1042	1	175	CARDINAL
ftr-410	1046	1	05	CARDINAL
ftr-410	1046	2	dec. 19, 2005	DATE
ftr-410	1049	1	2006	DATE
ftr-410	1049	2	florida	GPE
ftr-410	1049	3	$5 million	MONEY
ftr-410	1050	1	two years	DATE
ftr-410	1052	1	the first two years	DATE
ftr-410	1053	1	the end of the two-year	DATE
ftr-410	1055	1	two-year	DATE
ftr-410	1056	1	the end of the two-year	DATE
ftr-410	1057	1	two-year	DATE
ftr-410	1057	2	the end of the two-year	DATE
ftr-410	1058	1	'76	PERSON
ftr-410	1059	1	1	CARDINAL
ftr-410	1059	2	two-year	DATE
ftr-410	1060	1	'77	DATE
ftr-410	1061	1	irs	ORG
ftr-410	1061	2	zero	CARDINAL
ftr-410	1061	3	early years	DATE
ftr-410	1061	4	irs	ORG
ftr-410	1061	5	176	CARDINAL
ftr-410	1062	1	r. marshall	PERSON
ftr-410	1062	2	stephen r. leimberg	PERSON
ftr-410	1062	3	lawrence j. rybka	PERSON
ftr-410	1062	4	33 est	QUANTITY
ftr-410	1064	1	3 (2006	DATE
ftr-410	1065	1	stephan r. leimberg	PERSON
ftr-410	1066	1	49	CARDINAL
ftr-410	1068	1	93 (2005	DATE
ftr-410	1069	1	rachel emma silverman	PERSON
ftr-410	1069	2	wall st. j.	PERSON
ftr-410	1069	3	26, 2005	DATE
ftr-410	1070	1	177	CARDINAL
ftr-410	1072	1	1.1001-2	CARDINAL
ftr-410	1078	1	'79 2	FAC
ftr-410	1080	1	the supreme court's	ORG
ftr-410	1083	1	4	CARDINAL
ftr-410	1085	1	first	ORDINAL
ftr-410	1086	1	85	CARDINAL
ftr-410	1087	1	supra	PERSON
ftr-410	1087	2	90-93	CARDINAL
ftr-410	1088	1	179	CARDINAL
ftr-410	1092	1	180	CARDINAL
ftr-410	1092	2	456	CARDINAL
ftr-410	1093	1	960	CARDINAL
ftr-410	1093	2	1982	DATE
ftr-410	1094	1	181	CARDINAL
ftr-410	1096	1	1.1001-2(c	QUANTITY
ftr-410	1096	2	exs	ORG
ftr-410	1096	3	7	CARDINAL
ftr-410	1096	4	8	DATE
ftr-410	1096	5	deborah	PERSON
ftr-410	1096	6	1	CARDINAL
ftr-410	1096	7	fla	GPE
ftr-410	1097	1	115	CARDINAL
ftr-410	1097	2	1992	DATE
ftr-410	1098	1	182	CARDINAL
ftr-410	1099	1	zero	CARDINAL
ftr-410	1099	2	7,500	MONEY
ftr-410	1100	1	6,000	MONEY
ftr-410	1100	2	7,500	MONEY
ftr-410	1100	3	6,000	MONEY
ftr-410	1100	4	1,500	MONEY
ftr-410	1102	1	1.1001-2(c	QUANTITY
ftr-410	1102	2	8.	CARDINAL
ftr-410	1103	1	183	CARDINAL
ftr-410	1105	1	1.1001-2(c	QUANTITY
ftr-410	1105	2	7	CARDINAL
ftr-410	1105	3	184	CARDINAL
ftr-410	1107	1	1.1001-2(c	QUANTITY
ftr-410	1107	2	7. 185	CARDINAL
ftr-410	1108	1	irc § 1221.	ORG
ftr-410	1109	1	florida	GPE
ftr-410	1110	1	'86	ORG
ftr-410	1111	1	7	CARDINAL
ftr-410	1111	2	sale,"s	ORG
ftr-410	1112	1	89	CARDINAL
ftr-410	1113	1	supreme court	ORG
ftr-410	1114	1	'90	ORG
ftr-410	1114	2	' 9	DATE
ftr-410	1116	1	186	CARDINAL
ftr-410	1117	1	comm'r v. phillips	PERSON
ftr-410	1117	2	275	CARDINAL
ftr-410	1117	3	33	DATE
ftr-410	1117	4	36	CARDINAL
ftr-410	1117	5	4th	ORDINAL
ftr-410	1117	6	1960	DATE
ftr-410	1119	1	200452033	DATE
ftr-410	1119	2	sept. 27, 2004	DATE
ftr-410	1120	1	187	CARDINAL
ftr-410	1122	1	1.1001-2	CARDINAL
ftr-410	1122	2	188	CARDINAL
ftr-410	1124	1	irc §	ORG
ftr-410	1124	2	1234a	DATE
ftr-410	1127	1	200452033	DATE
ftr-410	1127	2	sept. 27, 2004	DATE
ftr-410	1128	1	189	CARDINAL
ftr-410	1128	2	1234a	DATE
ftr-410	1131	1	200452033	DATE
ftr-410	1131	2	sept. 27,2004	DATE
ftr-410	1132	1	190	CARDINAL
ftr-410	1133	1	united states	GPE
ftr-410	1133	2	midland-ross corp.	ORG
ftr-410	1133	3	381	CARDINAL
ftr-410	1133	4	1965	DATE
ftr-410	1134	1	gillette motor transp	ORG
ftr-410	1134	2	364	CARDINAL
ftr-410	1134	3	130	CARDINAL
ftr-410	1134	4	1960	DATE
ftr-410	1134	5	p.g. lake, inc.	GPE
ftr-410	1134	6	356	CARDINAL
ftr-410	1134	7	260	CARDINAL
ftr-410	1134	8	1958	DATE
ftr-410	1134	9	313	CARDINAL
ftr-410	1135	1	191	CARDINAL
ftr-410	1136	1	edward j. roche	PERSON
ftr-410	1136	2	jr.	PERSON
ftr-410	1138	1	97	CARDINAL
ftr-410	1138	2	1234a	DATE
ftr-410	1138	3	102	CARDINAL
ftr-410	1138	4	j. tax'n	PERSON
ftr-410	1138	5	364	CARDINAL
ftr-410	1138	6	2005	DATE
ftr-410	1138	7	congress	ORG
ftr-410	1138	8	1234a	DATE
ftr-410	1138	9	437	CARDINAL
ftr-410	1138	10	399	CARDINAL
ftr-410	1138	11	403	CARDINAL
ftr-410	1138	12	3rd	ORDINAL
ftr-410	1138	13	2006	DATE
ftr-410	1139	1	the supreme court's	ORG
ftr-410	1139	2	ark.	GPE
ftr-410	1140	1	best corp.	ORG
ftr-410	1141	1	485	CARDINAL
ftr-410	1141	2	212	CARDINAL
ftr-410	1141	3	1988	DATE
ftr-410	1141	4	united states	GPE
ftr-410	1141	5	356	CARDINAL
ftr-410	1141	6	1179	CARDINAL
ftr-410	1141	7	1185	CARDINAL
ftr-410	1141	8	9th	ORDINAL
ftr-410	1141	9	2004	DATE
ftr-410	1142	1	192	CARDINAL
ftr-410	1143	1	maginnis	ORG
ftr-410	1143	2	356	CARDINAL
ftr-410	1143	3	1185	CARDINAL
ftr-410	1143	4	the supreme court	ORG
ftr-410	1143	5	arkansas	GPE
ftr-410	1144	1	437	CARDINAL
ftr-410	1144	2	403	CARDINAL
ftr-410	1144	3	watkins v. comm'r	PERSON
ftr-410	1144	4	447	CARDINAL
ftr-410	1144	5	1269	CARDINAL
ftr-410	1144	6	1272	CARDINAL
ftr-410	1144	7	10th	ORDINAL
ftr-410	1144	8	2006	DATE
ftr-410	1144	9	arkansas	GPE
ftr-410	1144	10	05-9001	DATE
ftr-410	1144	11	10th	ORDINAL
ftr-410	1144	12	2006	DATE
ftr-410	1145	1	200452033	DATE
ftr-410	1145	2	sept. 27, 2004	DATE
ftr-410	1145	3	1234a	DATE
ftr-410	1145	4	the supreme court's	ORG
ftr-410	1145	5	arkansas	GPE
ftr-410	1147	1	93	CARDINAL
ftr-410	1148	1	94	CARDINAL
ftr-410	1148	2	congress	ORG
ftr-410	1149	1	95	CARDINAL
ftr-410	1150	1	united states	GPE
ftr-410	1150	2	ninth	ORDINAL
ftr-410	1151	1	97	CARDINAL
ftr-410	1152	1	98	CARDINAL
ftr-410	1154	1	third	ORDINAL
ftr-410	1154	2	the supreme court's	ORG
ftr-410	1155	1	°2	CARDINAL
ftr-410	1155	2	the supreme court	ORG
ftr-410	1155	3	193	CARDINAL
ftr-410	1156	1	midland-ross corp.	ORG
ftr-410	1157	1	381	CARDINAL
ftr-410	1157	2	at57	PRODUCT
ftr-410	1157	3	1965	DATE
ftr-410	1157	4	gillette motor	ORG
ftr-410	1157	5	364	CARDINAL
ftr-410	1157	6	u.s.	GPE
ftr-410	1157	7	134	CARDINAL
ftr-410	1157	8	p.g. lake, inc.	GPE
ftr-410	1157	9	356	CARDINAL
ftr-410	1157	10	u.s.	GPE
ftr-410	1157	11	265	CARDINAL
ftr-410	1158	1	194	CARDINAL
ftr-410	1159	1	supra	PERSON
ftr-410	1159	2	180	CARDINAL
ftr-410	1159	3	195	CARDINAL
ftr-410	1160	1	daniel halperin	PERSON
ftr-410	1160	2	24	CARDINAL
ftr-410	1160	3	ohio	GPE
ftr-410	1160	4	l. rev	PERSON
ftr-410	1160	5	493	CARDINAL
ftr-410	1160	6	1998	DATE
ftr-410	1160	7	p.g. lake, inc.	GPE
ftr-410	1161	1	356	CARDINAL
ftr-410	1161	2	260	CARDINAL
ftr-410	1161	3	265	CARDINAL
ftr-410	1161	4	1958	DATE
ftr-410	1161	5	congress	ORG
ftr-410	1162	1	196	CARDINAL
ftr-410	1162	2	356	CARDINAL
ftr-410	1162	3	1179	CARDINAL
ftr-410	1162	4	9th	ORDINAL
ftr-410	1162	5	2004	DATE
ftr-410	1163	1	197	CARDINAL
ftr-410	1164	1	1186-87	DATE
ftr-410	1164	2	198	CARDINAL
ftr-410	1165	1	1184	DATE
ftr-410	1166	1	199	CARDINAL
ftr-410	1167	1	200	CARDINAL
ftr-410	1168	1	437	CARDINAL
ftr-410	1168	2	399	CARDINAL
ftr-410	1168	3	3rd	ORDINAL
ftr-410	1168	4	2006	DATE
ftr-410	1169	1	201	CARDINAL
ftr-410	1170	1	third	ORDINAL
ftr-410	1171	1	404-06	DATE
ftr-410	1172	1	matthew s. levine	PERSON
ftr-410	1172	2	114	CARDINAL
ftr-410	1172	3	195	CARDINAL
ftr-410	1172	4	197	CARDINAL
ftr-410	1172	5	2004	DATE
ftr-410	1172	6	thomas g. sinclair	PERSON
ftr-410	1172	7	56	CARDINAL
ftr-410	1172	8	s.c. l. rev	PERSON
ftr-410	1172	9	387	CARDINAL
ftr-410	1172	10	421	CARDINAL
ftr-410	1173	1	202	CARDINAL
ftr-410	1174	1	third	ORDINAL
ftr-410	1175	1	437	CARDINAL
ftr-410	1175	2	405	CARDINAL
ftr-410	1176	1	2006	DATE
ftr-410	1176	2	florida	GPE
ftr-410	1176	3	two	CARDINAL
ftr-410	1176	4	third	ORDINAL
ftr-410	1177	1	20 3	CARDINAL
ftr-410	1177	2	the supreme court's	ORG
ftr-410	1177	3	third	ORDINAL
ftr-410	1177	4	ninth	ORDINAL
ftr-410	1177	5	5	CARDINAL
ftr-410	1177	6	third	ORDINAL
ftr-410	1177	7	the supreme court's	ORG
ftr-410	1178	1	third	ORDINAL
ftr-410	1179	1	406-07	CARDINAL
ftr-410	1181	1	407	CARDINAL
ftr-410	1182	1	407-09	CARDINAL
ftr-410	1184	1	409	CARDINAL
ftr-410	1184	2	203	CARDINAL
ftr-410	1185	1	405	CARDINAL
ftr-410	1185	2	the supreme court	ORG
ftr-410	1185	3	p. g. lake, inc.	PERSON
ftr-410	1185	4	356	CARDINAL
ftr-410	1185	5	260	CARDINAL
ftr-410	1185	6	1958	DATE
ftr-410	1185	7	313	CARDINAL
ftr-410	1186	1	p. g. lake	PERSON
ftr-410	1187	1	third	ORDINAL
ftr-410	1188	1	204	CARDINAL
ftr-410	1189	1	437	CARDINAL
ftr-410	1189	2	405	CARDINAL
ftr-410	1191	1	405	CARDINAL
ftr-410	1198	1	205	CARDINAL
ftr-410	1199	1	405	CARDINAL
ftr-410	1200	1	supreme court	ORG
ftr-410	1200	2	third	ORDINAL
ftr-410	1201	1	the supreme court's	ORG
ftr-410	1201	2	20 8	DATE
ftr-410	1201	3	°9	CARDINAL
ftr-410	1201	4	third	ORDINAL
ftr-410	1202	1	10,000	MONEY
ftr-410	1202	2	one year later	DATE
ftr-410	1202	3	15,000	MONEY
ftr-410	1202	4	three years	DATE
ftr-410	1203	1	supreme court	ORG
ftr-410	1203	2	third	ORDINAL
ftr-410	1203	3	the year	DATE
ftr-410	1204	1	third	ORDINAL
ftr-410	1208	1	third	ORDINAL
ftr-410	1210	1	third	ORDINAL
ftr-410	1210	2	206	CARDINAL
ftr-410	1211	1	united states	GPE
ftr-410	1211	2	midland-ross corp.	ORG
ftr-410	1211	3	381	CARDINAL
ftr-410	1211	4	54	DATE
ftr-410	1211	5	57	DATE
ftr-410	1211	6	1965	DATE
ftr-410	1211	7	gillette motor transp	ORG
ftr-410	1211	8	364	CARDINAL
ftr-410	1211	9	130	CARDINAL
ftr-410	1211	10	134	CARDINAL
ftr-410	1211	11	1960	DATE
ftr-410	1212	1	207	CARDINAL
ftr-410	1213	1	437	CARDINAL
ftr-410	1213	2	405	CARDINAL
ftr-410	1213	3	the supreme court	ORG
ftr-410	1213	4	p. g. lake	PERSON
ftr-410	1214	1	208	CARDINAL
ftr-410	1215	1	the supreme court's	ORG
ftr-410	1215	2	313	CARDINAL
ftr-410	1215	3	u.s.	GPE
ftr-410	1215	4	28	CARDINAL
ftr-410	1216	1	437	CARDINAL
ftr-410	1216	2	405	CARDINAL
ftr-410	1217	1	209	CARDINAL
ftr-410	1218	1	p.g. lake	GPE
ftr-410	1218	2	356	CARDINAL
ftr-410	1218	3	u.s.	GPE
ftr-410	1218	4	265	CARDINAL
ftr-410	1218	5	210	CARDINAL
ftr-410	1219	1	p.g. lake	GPE
ftr-410	1219	2	356	CARDINAL
ftr-410	1219	3	260	CARDINAL
ftr-410	1219	4	1958	DATE
ftr-410	1219	5	frank d. stranahan	PERSON
ftr-410	1219	6	472	CARDINAL
ftr-410	1219	7	867	CARDINAL
ftr-410	1219	8	6th	ORDINAL
ftr-410	1219	9	1973	DATE
ftr-410	1219	10	p. g. lake	PERSON
ftr-410	1220	1	2006	DATE
ftr-410	1220	2	florida	GPE
ftr-410	1220	3	supreme court's	ORG
ftr-410	1222	1	ninth	ORDINAL
ftr-410	1222	2	the supreme court	ORG
ftr-410	1226	1	two	CARDINAL
ftr-410	1227	1	the supreme court	ORG
ftr-410	1228	1	investment;21	GPE
ftr-410	1231	1	the supreme court's	ORG
ftr-410	1232	1	the supreme court's	ORG
ftr-410	1232	2	second	ORDINAL
ftr-410	1233	1	third	ORDINAL
ftr-410	1233	2	mcallister	PERSON
ftr-410	1233	3	irs	ORG
ftr-410	1234	1	mcallister	PERSON
ftr-410	1234	2	211	CARDINAL
ftr-410	1235	1	p.g. lake	GPE
ftr-410	1235	2	356	CARDINAL
ftr-410	1235	3	u.s.	GPE
ftr-410	1235	4	265	CARDINAL
ftr-410	1235	5	212	CARDINAL
ftr-410	1236	1	10th	ORDINAL
ftr-410	1237	1	watkins v. comm'r	PERSON
ftr-410	1237	2	447	CARDINAL
ftr-410	1237	3	1269	CARDINAL
ftr-410	1237	4	10th	ORDINAL
ftr-410	1237	5	2006	DATE
ftr-410	1238	1	213	CARDINAL
ftr-410	1238	2	157	CARDINAL
ftr-410	1238	3	235	CARDINAL
ftr-410	1238	4	1946	DATE
ftr-410	1238	5	437	CARDINAL
ftr-410	1238	6	399	CARDINAL
ftr-410	1238	7	409	CARDINAL
ftr-410	1238	8	3rd	ORDINAL
ftr-410	1238	9	2006	DATE
ftr-410	1239	1	214	CARDINAL
ftr-410	1241	1	72	CARDINAL
ftr-410	1241	2	1972-1	DATE
ftr-410	1241	3	233	CARDINAL
ftr-410	1241	4	embracing mcallister	PERSON
ftr-410	1242	1	215	CARDINAL
ftr-410	1243	1	437	CARDINAL
ftr-410	1243	2	409	CARDINAL
ftr-410	1245	1	mcallister	PERSON
ftr-410	1245	2	16	CARDINAL
ftr-410	1245	3	second	ORDINAL
ftr-410	1245	4	irs	ORG
ftr-410	1245	5	third	ORDINAL
ftr-410	1245	6	mcallister	PERSON
ftr-410	1247	1	mcallister	PERSON
ftr-410	1248	1	100,000	MONEY
ftr-410	1248	2	40 percent	PERCENT
ftr-410	1248	3	60 percent	PERCENT
ftr-410	1249	1	40,000	MONEY
ftr-410	1249	2	60,000.218	MONEY
ftr-410	1249	3	200,000	MONEY
ftr-410	1249	4	200,000	MONEY
ftr-410	1249	5	a receiving 40 percent	PERCENT
ftr-410	1249	6	80,000	MONEY
ftr-410	1249	7	60 percent	PERCENT
ftr-410	1249	8	120,000),2"9	MONEY
ftr-410	1249	9	40,000	MONEY
ftr-410	1249	10	80,000	MONEY
ftr-410	1249	11	40,000	MONEY
ftr-410	1250	1	60,000	MONEY
ftr-410	1250	2	120,000	MONEY
ftr-410	1250	3	60,000	MONEY
ftr-410	1252	1	40 percent	PERCENT
ftr-410	1252	2	60 percent	PERCENT
ftr-410	1252	3	two	CARDINAL
ftr-410	1252	4	200,000	MONEY
ftr-410	1252	5	40,000	MONEY
ftr-410	1252	6	60,000	MONEY
ftr-410	1254	1	216	CARDINAL
ftr-410	1255	1	236	CARDINAL
ftr-410	1256	1	217	CARDINAL
ftr-410	1257	1	mcallister	PERSON
ftr-410	1257	2	157	CARDINAL
ftr-410	1257	3	235	CARDINAL
ftr-410	1257	4	218	CARDINAL
ftr-410	1258	1	1.1014-5(a	CARDINAL
ftr-410	1259	1	219	CARDINAL
ftr-410	1260	1	less than 40%	PERCENT
ftr-410	1262	1	1.1014-5(a	CARDINAL
ftr-410	1264	1	220	CARDINAL
ftr-410	1265	1	437	CARDINAL
ftr-410	1265	2	409	CARDINAL
ftr-410	1265	3	marvin a. chirelstein	PERSON
ftr-410	1265	4	373	CARDINAL
ftr-410	1265	5	17.03	CARDINAL
ftr-410	1265	6	9th	ORDINAL
ftr-410	1265	7	2002	DATE
ftr-410	1265	8	mcallister	PERSON
ftr-410	1266	1	2006	DATE
ftr-410	1266	2	florida	GPE
ftr-410	1267	1	100,000	MONEY
ftr-410	1267	2	100,000	MONEY
ftr-410	1275	1	221	CARDINAL
ftr-410	1276	1	p.g. lake	GPE
ftr-410	1276	2	356	CARDINAL
ftr-410	1276	3	260	CARDINAL
ftr-410	1276	4	1958	DATE
ftr-410	1276	5	262	CARDINAL
ftr-410	1276	6	265	CARDINAL
ftr-410	1278	1	222	CARDINAL
ftr-410	1285	1	1969	DATE
ftr-410	1287	1	1.1001-5(a	CARDINAL
ftr-410	1290	1	100%	PERCENT
ftr-410	1291	1	congress	ORG
ftr-410	1291	2	1969	DATE
ftr-410	1292	1	1969	DATE
ftr-410	1294	1	91-172	CARDINAL
ftr-410	1294	2	83	CARDINAL
ftr-410	1295	1	487	CARDINAL
ftr-410	1295	2	649	CARDINAL
ftr-410	1295	3	1969	DATE
ftr-410	1296	1	marvin a. chirelstein	PERSON
ftr-410	1296	2	387-89	DATE
ftr-410	1296	3	17.03	CARDINAL
ftr-410	1296	4	10th	ORDINAL
ftr-410	1296	5	1969	DATE
ftr-410	1299	1	223	CARDINAL
ftr-410	1300	1	sutter v. comm'r	PERSON
ftr-410	1300	2	76	CARDINAL
ftr-410	1300	3	59	DATE
ftr-410	1300	4	t.c.	GPE
ftr-410	1300	5	98,250	CARDINAL
ftr-410	1300	6	1998	DATE
ftr-410	1300	7	74	CARDINAL
ftr-410	1300	8	1254	DATE
ftr-410	1300	9	t.c.	GPE
ftr-410	1300	10	97,525	CARDINAL
ftr-410	1300	11	1997	DATE
ftr-410	1301	1	sutter	PERSON
ftr-410	1302	1	sutter	ORG
ftr-410	1302	2	76	CARDINAL
ftr-410	1302	3	59-60	CARDINAL
ftr-410	1302	4	t.c.	GPE
ftr-410	1302	5	98-1449	CARDINAL
ftr-410	1302	6	98-1450	CARDINAL
ftr-410	1302	7	74	CARDINAL
ftr-410	1302	8	t. c.	ORG
ftr-410	1302	9	1255	CARDINAL
ftr-410	1302	10	t.c.	GPE
ftr-410	1302	11	97-3500	CARDINAL
ftr-410	1304	1	sutter	ORG
ftr-410	1304	2	76	CARDINAL
ftr-410	1304	3	60	DATE
ftr-410	1304	4	t.c.	GPE
ftr-410	1304	5	98-1499	CARDINAL
ftr-410	1304	6	74	CARDINAL
ftr-410	1304	7	1255	CARDINAL
ftr-410	1304	8	t.c.	GPE
ftr-410	1304	9	97-3501	DATE
ftr-410	1306	1	sutter	PERSON
ftr-410	1306	2	76	CARDINAL
ftr-410	1306	3	61-62	DATE
ftr-410	1306	4	t.c.	GPE
ftr-410	1306	5	981451	DATE
ftr-410	1306	6	98-1453	CARDINAL
ftr-410	1306	7	74	CARDINAL
ftr-410	1306	8	1255-57	DATE
ftr-410	1306	9	t.c.	GPE
ftr-410	1306	10	973501	DATE
ftr-410	1306	11	97-3503	CARDINAL
ftr-410	1308	1	sutter	ORG
ftr-410	1308	2	105	CARDINAL
ftr-410	1308	3	1 (1995	DATE
ftr-410	1309	1	sutter	ORG
ftr-410	1309	2	76	CARDINAL
ftr-410	1309	3	61	DATE
ftr-410	1309	4	t.c.	GPE
ftr-410	1309	5	981451	DATE
ftr-410	1309	6	98-1452	CARDINAL
ftr-410	1309	7	105	CARDINAL
ftr-410	1310	1	11	CARDINAL
ftr-410	1311	1	mitchell m. gans	PERSON
ftr-410	1311	2	30	CARDINAL
ftr-410	1312	1	l. rev	PERSON
ftr-410	1312	2	95	CARDINAL
ftr-410	1312	3	1981	DATE
ftr-410	1313	1	224	CARDINAL
ftr-410	1321	1	2006	DATE
ftr-410	1321	2	florida	GPE
ftr-410	1321	3	5	CARDINAL
ftr-410	1328	1	the first few years	DATE
ftr-410	1331	1	225	CARDINAL
ftr-410	1333	1	1.1001-2	CARDINAL
ftr-410	1333	2	226	CARDINAL
ftr-410	1335	1	catalano	PERSON
ftr-410	1335	2	79	CARDINAL
ftr-410	1335	3	1632	DATE
ftr-410	1335	4	t. c.	GPE
ftr-410	1335	5	2000-082	QUANTITY
ftr-410	1335	6	2000	DATE
ftr-410	1335	7	catalano v. comm '	PERSON
ftr-410	1335	8	279	CARDINAL
ftr-410	1335	9	9th	ORDINAL
ftr-410	1335	10	2002	DATE
ftr-410	1338	1	264	CARDINAL
ftr-410	1339	1	227	CARDINAL
ftr-410	1342	1	228	CARDINAL
ftr-410	1343	1	bolnick v. comm'r	PERSON
ftr-410	1343	2	44	CARDINAL
ftr-410	1343	3	245	CARDINAL
ftr-410	1343	4	253	CARDINAL
ftr-410	1343	5	1965	DATE
ftr-410	1343	6	acq.	GPE
ftr-410	1343	7	1980-2	DATE
ftr-410	1343	8	1	CARDINAL
ftr-410	1343	9	the supreme court's	ORG
ftr-410	1343	10	midland	GPE
ftr-410	1345	1	80	CARDINAL
ftr-410	1345	2	1980-1	DATE
ftr-410	1346	1	177	CARDINAL
ftr-410	1348	1	irs	ORG
ftr-410	1349	1	irs	ORG
ftr-410	1352	1	second	ORDINAL
ftr-410	1352	2	irs	ORG
ftr-410	1353	1	irs	ORG
ftr-410	1354	1	the supreme court's	ORG
ftr-410	1354	2	the tax court's	ORG
ftr-410	1355	1	2006	DATE