id	sid	eid	entity	type
ftr-413	1	1	florida	GPE
ftr-413	1	2	7 2005	DATE
ftr-413	1	3	the year 2004	DATE
ftr-413	1	4	ira b.	PERSON
ftr-413	1	5	martin j. mcmahon	PERSON
ftr-413	1	6	jr.	PERSON
ftr-413	3	1	51	CARDINAL
ftr-413	3	2	51	CARDINAL
ftr-413	4	1	53	CARDINAL
ftr-413	4	2	53 d. year	DATE
ftr-413	6	1	53 ii	QUANTITY
ftr-413	7	1	55 a.	PERSON
ftr-413	8	1	55	CARDINAL
ftr-413	8	2	57	CARDINAL
ftr-413	9	1	60	CARDINAL
ftr-413	9	2	d.	NORP
ftr-413	11	1	61	CARDINAL
ftr-413	13	1	62	CARDINAL
ftr-413	15	1	64	CARDINAL
ftr-413	17	1	64	CARDINAL
ftr-413	17	2	65	CARDINAL
ftr-413	17	3	i. at-risk	PERSON
ftr-413	19	1	66 iii	QUANTITY
ftr-413	21	1	66	CARDINAL
ftr-413	22	1	66	CARDINAL
ftr-413	24	1	68	CARDINAL
ftr-413	26	1	70	CARDINAL
ftr-413	26	2	1042	DATE
ftr-413	29	1	73	CARDINAL
ftr-413	29	2	a. fringe	PERSON
ftr-413	31	1	73	CARDINAL
ftr-413	33	1	74	CARDINAL
ftr-413	33	2	section 83	LAW
ftr-413	35	1	77	CARDINAL
ftr-413	35	2	d.	NORP
ftr-413	36	1	78	CARDINAL
ftr-413	38	1	79	CARDINAL
ftr-413	39	1	79	CARDINAL
ftr-413	39	2	university of houston law center	ORG
ftr-413	40	1	clarence j. teselle	PERSON
ftr-413	40	2	university of florida fredric g.levin college of law	ORG
ftr-413	41	1	47 48	CARDINAL
ftr-413	41	2	florida	GPE
ftr-413	42	1	si b.	PERSON
ftr-413	44	1	80	CARDINAL
ftr-413	46	1	80	CARDINAL
ftr-413	46	2	d.	NORP
ftr-413	48	1	84	CARDINAL
ftr-413	49	1	84	CARDINAL
ftr-413	51	1	85 vi	PERSON
ftr-413	52	1	85	CARDINAL
ftr-413	53	1	85	CARDINAL
ftr-413	54	1	85	CARDINAL
ftr-413	56	1	87	CARDINAL
ftr-413	56	2	d. s	PRODUCT
ftr-413	58	1	87	CARDINAL
ftr-413	59	1	90	CARDINAL
ftr-413	59	2	f. reorganizations	PERSON
ftr-413	61	1	92	CARDINAL
ftr-413	63	1	93	CARDINAL
ftr-413	64	1	93	CARDINAL
ftr-413	64	2	i.	PERSON
ftr-413	66	1	94 vii	DATE
ftr-413	68	1	95	CARDINAL
ftr-413	68	2	years	DATE
ftr-413	68	3	95	CARDINAL
ftr-413	68	4	95	CARDINAL
ftr-413	69	1	96	CARDINAL
ftr-413	69	2	d.	NORP
ftr-413	69	3	96	CARDINAL
ftr-413	71	1	98	CARDINAL
ftr-413	73	1	98	CARDINAL
ftr-413	73	2	g. miscellaneous	PERSON
ftr-413	73	3	98	CARDINAL
ftr-413	76	1	98	CARDINAL
ftr-413	78	1	98 b.	QUANTITY
ftr-413	80	1	104 c.	PERSON
ftr-413	82	1	108	CARDINAL
ftr-413	82	2	114	CARDINAL
ftr-413	84	1	117 f.	QUANTITY
ftr-413	85	1	117	CARDINAL
ftr-413	88	1	121	CARDINAL
ftr-413	90	1	121	CARDINAL
ftr-413	94	1	123	CARDINAL
ftr-413	95	1	123 b. discovery	QUANTITY
ftr-413	95	2	123	CARDINAL
ftr-413	97	1	124	CARDINAL
ftr-413	97	2	d.	NORP
ftr-413	97	3	125	CARDINAL
ftr-413	99	1	125 2005	DATE
ftr-413	99	2	49	CARDINAL
ftr-413	99	3	f. liens	PERSON
ftr-413	101	1	126	CARDINAL
ftr-413	103	1	130	CARDINAL
ftr-413	103	2	h. miscellaneous	PERSON
ftr-413	103	3	131	CARDINAL
ftr-413	104	1	139	CARDINAL
ftr-413	106	1	139	CARDINAL
ftr-413	108	1	139	CARDINAL
ftr-413	110	1	139	CARDINAL
ftr-413	111	1	140	CARDINAL
ftr-413	113	1	140 50	CARDINAL
ftr-413	113	2	florida	GPE
ftr-413	113	3	the year 2004	DATE
ftr-413	113	4	ira b.	PERSON
ftr-413	113	5	martin j. mcmahon	PERSON
ftr-413	113	6	jr.	PERSON
ftr-413	114	1	the internal revenue service	ORG
ftr-413	114	2	the year 2004	DATE
ftr-413	119	1	2005	DATE
ftr-413	119	2	51	CARDINAL
ftr-413	119	3	i. accounting a. accounting methods	ORG
ftr-413	119	4	1	CARDINAL
ftr-413	119	5	481	CARDINAL
ftr-413	120	1	proc	PERSON
ftr-413	121	1	2002-19, 2002-13	DATE
ftr-413	122	1	696	CARDINAL
ftr-413	123	1	proc	PERSON
ftr-413	124	1	97	CARDINAL
ftr-413	124	2	proc	PERSON
ftr-413	125	1	2002-9, 2002-3	DATE
ftr-413	126	1	327	CARDINAL
ftr-413	126	2	1/22/02	CARDINAL
ftr-413	127	1	irs	ORG
ftr-413	128	1	proc	PERSON
ftr-413	129	1	97-27	CARDINAL
ftr-413	129	2	proc	PERSON
ftr-413	130	1	2002-9	DATE
ftr-413	130	2	1	CARDINAL
ftr-413	130	3	a taxable year	DATE
ftr-413	130	4	2	CARDINAL
ftr-413	130	5	the year	DATE
ftr-413	131	1	proc	PERSON
ftr-413	132	1	2002-54	DATE
ftr-413	132	2	2002	DATE
ftr-413	132	3	35	CARDINAL
ftr-413	133	1	432	CARDINAL
ftr-413	133	2	8/14/02	CARDINAL
ftr-413	134	1	a.	PERSON
ftr-413	135	1	68	CARDINAL
ftr-413	135	2	25310	DATE
ftr-413	135	3	5/12/03	CARDINAL
ftr-413	136	1	448	CARDINAL
ftr-413	136	2	years	DATE
ftr-413	137	1	92-27	CARDINAL
ftr-413	137	2	proc	PERSON
ftr-413	138	1	2002-19, 2002-13	DATE
ftr-413	139	1	696	CARDINAL
ftr-413	139	2	proc	PERSON
ftr-413	140	1	2002-54	DATE
ftr-413	140	2	2002	DATE
ftr-413	140	3	35	CARDINAL
ftr-413	140	4	432	CARDINAL
ftr-413	141	1	four years	DATE
ftr-413	141	2	one year	DATE
ftr-413	142	1	1	CARDINAL
ftr-413	143	1	t.d	PERSON
ftr-413	143	2	9131	DATE
ftr-413	143	3	69	CARDINAL
ftr-413	143	4	33571	DATE
ftr-413	143	5	6/15/04	CARDINAL
ftr-413	144	1	6/16/04	CARDINAL
ftr-413	146	1	t.d	PERSON
ftr-413	146	2	9105	DATE
ftr-413	146	3	69	CARDINAL
ftr-413	146	4	5	CARDINAL
ftr-413	146	5	69	CARDINAL
ftr-413	146	6	42	CARDINAL
ftr-413	148	1	1.446	CARDINAL
ftr-413	149	1	1	CARDINAL
ftr-413	150	1	1.167(e)-1	CARDINAL
ftr-413	150	2	2	CARDINAL
ftr-413	151	1	1.1016-3	CARDINAL
ftr-413	151	2	1016(a)(2	CARDINAL
ftr-413	151	3	52	CARDINAL
ftr-413	151	4	florida	GPE
ftr-413	153	1	167	CARDINAL
ftr-413	155	1	1	CARDINAL
ftr-413	155	2	the year	DATE
ftr-413	155	3	2	CARDINAL
ftr-413	155	4	3	CARDINAL
ftr-413	156	1	1	CARDINAL
ftr-413	157	1	proc	PERSON
ftr-413	158	1	2004-11	DATE
ftr-413	158	2	3	CARDINAL
ftr-413	159	1	311	CARDINAL
ftr-413	160	1	the year	DATE
ftr-413	161	1	proc	PERSON
ftr-413	162	1	2002-9	DATE
ftr-413	162	2	proc	PERSON
ftr-413	163	1	2002-54	DATE
ftr-413	163	2	proc	PERSON
ftr-413	164	1	2002-19	DATE
ftr-413	164	2	proc	PERSON
ftr-413	165	1	2002-33	DATE
ftr-413	165	2	2002-17	DATE
ftr-413	167	1	1.446-1t(e)(2)(ii)(d	DATE
ftr-413	167	2	two-year	DATE
ftr-413	168	1	90	CARDINAL
ftr-413	168	2	57	DATE
ftr-413	169	1	one year	DATE
ftr-413	171	1	2	CARDINAL
ftr-413	171	2	annual	DATE
ftr-413	171	3	the year	DATE
ftr-413	171	4	the year	DATE
ftr-413	172	1	proc	PERSON
ftr-413	173	1	2004-32, 2004-22	DATE
ftr-413	174	1	988	CARDINAL
ftr-413	175	1	2004-52	DATE
ftr-413	175	2	annual	DATE
ftr-413	175	3	annual	DATE
ftr-413	177	1	2005	DATE
ftr-413	177	2	annual	DATE
ftr-413	179	1	2004-52	DATE
ftr-413	179	2	2004-22	DATE
ftr-413	180	1	973	CARDINAL
ftr-413	181	1	1	CARDINAL
ftr-413	181	2	annual	DATE
ftr-413	181	3	2	CARDINAL
ftr-413	182	1	proc	PERSON
ftr-413	183	1	2004-32	DATE
ftr-413	183	2	annual	DATE
ftr-413	183	3	annual	DATE
ftr-413	183	4	annual	DATE
ftr-413	184	1	2004	DATE
ftr-413	185	1	2004	DATE
ftr-413	186	1	d. year	ORG
ftr-413	186	2	1	CARDINAL
ftr-413	187	1	t.d. 9095	PERSON
ftr-413	187	2	68	CARDINAL
ftr-413	187	3	11/21/03	ORDINAL
ftr-413	187	4	reg-136890-02	DATE
ftr-413	187	5	68	CARDINAL
ftr-413	187	6	65645	CARDINAL
ftr-413	187	7	11/21/03	ORDINAL
ftr-413	188	1	treasury	ORG
ftr-413	188	2	§ 461(h	ORG
ftr-413	192	1	1.461-2t(c)(1	CARDINAL
ftr-413	194	1	1.461-2(c)(1	CARDINAL
ftr-413	197	1	1.461-2t(e	CARDINAL
ftr-413	199	1	1.461-2(e	CARDINAL
ftr-413	199	2	§ 461(h	ORG
ftr-413	200	1	a.	PERSON
ftr-413	201	1	2003-77	DATE
ftr-413	201	2	2003-49	DATE
ftr-413	202	1	1182 (11/19/03	DATE
ftr-413	202	2	54	CARDINAL
ftr-413	202	3	florida	GPE
ftr-413	203	1	12/1/03	CARDINAL
ftr-413	205	1	1	CARDINAL
ftr-413	205	2	2	CARDINAL
ftr-413	205	3	3	CARDINAL
ftr-413	205	4	5	CARDINAL
ftr-413	207	1	proc	PERSON
ftr-413	208	1	2004-31	DATE
ftr-413	208	2	2004-22	DATE
ftr-413	209	1	986	CARDINAL
ftr-413	209	2	5/6/04	TIME
ftr-413	210	1	2003-77	DATE
ftr-413	210	2	the year	DATE
ftr-413	210	3	that year	DATE
ftr-413	210	4	that year	DATE
ftr-413	213	1	90	CARDINAL
ftr-413	213	2	57	DATE
ftr-413	213	3	two or more consecutive years	DATE
ftr-413	214	1	2	CARDINAL
ftr-413	214	2	irs	ORG
ftr-413	216	1	proc	PERSON
ftr-413	217	1	71	CARDINAL
ftr-413	218	1	2002-79	DATE
ftr-413	218	2	2002-50	DATE
ftr-413	218	3	964	CARDINAL
ftr-413	220	1	71-21	DATE
ftr-413	220	2	1971-2	DATE
ftr-413	220	3	549	CARDINAL
ftr-413	222	1	first	ORDINAL
ftr-413	222	2	1	CARDINAL
ftr-413	223	1	1.4515(b)(1)(ii	CARDINAL
ftr-413	223	2	2	CARDINAL
ftr-413	223	3	3	CARDINAL
ftr-413	223	4	4	CARDINAL
ftr-413	223	5	three	CARDINAL
ftr-413	223	6	5	CARDINAL
ftr-413	223	7	6	CARDINAL
ftr-413	223	8	456	CARDINAL
ftr-413	224	1	second	ORDINAL
ftr-413	224	2	the next succeeding year	DATE
ftr-413	224	3	the next succeeding year	DATE
ftr-413	226	1	2005	DATE
ftr-413	226	2	55	CARDINAL
ftr-413	226	3	a. finalizes	ORG
ftr-413	226	4	first	ORDINAL
ftr-413	226	5	2002-79	DATE
ftr-413	228	1	proc	PERSON
ftr-413	229	1	2004-34	DATE
ftr-413	229	2	22	CARDINAL
ftr-413	229	3	991	CARDINAL
ftr-413	230	1	71-21	DATE
ftr-413	230	2	1971-2	DATE
ftr-413	230	3	549	CARDINAL
ftr-413	232	1	1.451-5	DATE
ftr-413	234	1	2004-32	DATE
ftr-413	234	2	annual	DATE
ftr-413	234	3	83	CARDINAL
ftr-413	237	1	67	CARDINAL
ftr-413	237	2	77450	DATE
ftr-413	237	3	12/18/02	CARDINAL
ftr-413	238	1	the treasury department	ORG
ftr-413	239	1	1.61-8(b	CARDINAL
ftr-413	239	2	467	MONEY
ftr-413	240	1	1	CARDINAL
ftr-413	240	2	9135	DATE
ftr-413	241	1	69	CARDINAL
ftr-413	241	2	7/7/04	CARDINAL
ftr-413	243	1	1	CARDINAL
ftr-413	244	1	congress	ORG
ftr-413	245	1	t.d	PERSON
ftr-413	246	1	68	CARDINAL
ftr-413	246	2	42590	DATE
ftr-413	246	3	7/21/03	CARDINAL
ftr-413	247	1	treasury	ORG
ftr-413	249	1	1.108-7	CARDINAL
ftr-413	249	2	1.1017-1t(b)(4	CARDINAL
ftr-413	249	3	§§ 108(b) 1	ORG
ftr-413	249	4	gitlitz v. commissioner	PERSON
ftr-413	249	5	531	CARDINAL
ftr-413	249	6	206	CARDINAL
ftr-413	249	7	2001	DATE
ftr-413	250	1	2002	DATE
ftr-413	251	1	56	CARDINAL
ftr-413	251	2	florida	GPE
ftr-413	252	1	1017	CARDINAL
ftr-413	253	1	the year	DATE
ftr-413	253	2	first	ORDINAL
ftr-413	254	1	section 108(b)(2	LAW
ftr-413	255	1	1017	CARDINAL
ftr-413	255	2	the year	DATE
ftr-413	256	1	381	CARDINAL
ftr-413	256	2	a taxable year	DATE
ftr-413	256	3	1017	CARDINAL
ftr-413	258	1	t.d	PERSON
ftr-413	258	2	69	CARDINAL
ftr-413	258	3	26038	DATE
ftr-413	258	4	5/11/04	CARDINAL
ftr-413	260	1	5/10/04	CARDINAL
ftr-413	261	1	2	CARDINAL
ftr-413	262	1	section 102	LAW
ftr-413	262	2	american	NORP
ftr-413	262	3	2004	DATE
ftr-413	262	4	199	CARDINAL
ftr-413	262	5	nine percent	PERCENT
ftr-413	262	6	u.s.	GPE
ftr-413	263	1	50 percent	PERCENT
ftr-413	263	2	the taxable year	DATE
ftr-413	264	1	over six years	DATE
ftr-413	264	2	2005	DATE
ftr-413	265	1	the world trade organization	ORG
ftr-413	265	2	2007	DATE
ftr-413	265	3	2005	DATE
ftr-413	265	4	80 percent	PERCENT
ftr-413	265	5	2006	DATE
ftr-413	265	6	60 percent	PERCENT
ftr-413	266	1	a.	PERSON
ftr-413	267	1	2005-14, 2005-7	DATE
ftr-413	268	1	498	CARDINAL
ftr-413	268	2	2/14/05	CARDINAL
ftr-413	270	1	2005	DATE
ftr-413	270	2	57	CARDINAL
ftr-413	272	1	indopco, inc.	ORG
ftr-413	273	1	503	CARDINAL
ftr-413	273	2	u.s. 79	DATE
ftr-413	273	3	84	DATE
ftr-413	273	4	1992	DATE
ftr-413	273	5	j.) 1	PERSON
ftr-413	275	1	treasury	ORG
ftr-413	277	1	t.d	PERSON
ftr-413	277	2	69	CARDINAL
ftr-413	277	3	436	CARDINAL
ftr-413	277	4	1/5/04	CARDINAL
ftr-413	277	5	reg-125638-01	DATE
ftr-413	277	6	67	CARDINAL
ftr-413	277	7	77701	DATE
ftr-413	279	1	1.263(a)-4	ORDINAL
ftr-413	280	1	the supreme court	ORG
ftr-413	281	1	2	CARDINAL
ftr-413	281	2	the 2003 year	DATE
ftr-413	282	1	proc	PERSON
ftr-413	283	1	2004-23, 2004-16	DATE
ftr-413	284	1	785	CARDINAL
ftr-413	286	1	1.263(a)-4	ORDINAL
ftr-413	286	2	1.263(a)-5	CARDINAL
ftr-413	286	3	1.167(a)-3(b	CARDINAL
ftr-413	286	4	2003	DATE
ftr-413	287	1	a. changing	PERSON
ftr-413	287	2	years	DATE
ftr-413	287	3	2003	DATE
ftr-413	288	1	proc	PERSON
ftr-413	289	1	2005-9, 2005-2	DATE
ftr-413	290	1	303	CARDINAL
ftr-413	290	2	1/10/05	CARDINAL
ftr-413	291	1	proc	PERSON
ftr-413	292	1	2004-23	DATE
ftr-413	293	1	b. rev	PERSON
ftr-413	293	2	proc	PERSON
ftr-413	294	1	2005-17, 2005-13	DATE
ftr-413	295	1	797	CARDINAL
ftr-413	296	1	proc	PERSON
ftr-413	297	1	2005-9	DATE
ftr-413	297	2	second year ending	DATE
ftr-413	297	3	12/31/03	DATE
ftr-413	298	1	a calendar year	DATE
ftr-413	298	2	the 2005 year	DATE
ftr-413	299	1	5-year	DATE
ftr-413	299	2	that year	DATE
ftr-413	300	1	2	CARDINAL
ftr-413	300	2	shepard & mcmahon	ORG
ftr-413	300	3	the year 2003	DATE
ftr-413	300	4	6	CARDINAL
ftr-413	300	5	fla	GPE
ftr-413	301	1	445	CARDINAL
ftr-413	301	2	457-60	CARDINAL
ftr-413	302	1	58	CARDINAL
ftr-413	302	2	florida	GPE
ftr-413	302	3	3	CARDINAL
ftr-413	302	4	2004-18, 2004-11	DATE
ftr-413	303	1	605	CARDINAL
ftr-413	303	2	3/15/04	CARDINAL
ftr-413	304	1	1	CARDINAL
ftr-413	304	2	2	CARDINAL
ftr-413	304	3	3	CARDINAL
ftr-413	305	1	4.	CARDINAL
ftr-413	306	1	fedex corp.	ORG
ftr-413	307	1	v. united states	GPE
ftr-413	307	2	91	CARDINAL
ftr-413	307	3	2003-1940	DATE
ftr-413	307	4	tenn	PERSON
ftr-413	309	1	1.162-4	CARDINAL
ftr-413	310	1	1	CARDINAL
ftr-413	310	2	2	CARDINAL
ftr-413	312	1	a.	PERSON
ftr-413	312	2	memphis	GPE
ftr-413	313	1	fedex corp.	ORG
ftr-413	314	1	v. united states	GPE
ftr-413	314	2	2003-2	DATE
ftr-413	315	1	¶ 50,697	CARDINAL
ftr-413	315	2	tenn	PERSON
ftr-413	317	1	sixth	ORDINAL
ftr-413	318	1	2005	DATE
ftr-413	318	2	40-19, 2005	DATE
ftr-413	318	3	u.s.	GPE
ftr-413	319	1	2834	CARDINAL
ftr-413	319	2	2/16/05	CARDINAL
ftr-413	320	1	$70 million	MONEY
ftr-413	320	2	irs	ORG
ftr-413	320	3	1993	DATE
ftr-413	320	4	1994	DATE
ftr-413	321	1	5	CARDINAL
ftr-413	322	1	263a	CARDINAL
ftr-413	324	1	2004-18, 2004-8	DATE
ftr-413	325	1	509	CARDINAL
ftr-413	325	2	2/23/04	CARDINAL
ftr-413	329	1	98-25	CARDINAL
ftr-413	330	1	94	CARDINAL
ftr-413	331	1	2005	DATE
ftr-413	331	2	59	CARDINAL
ftr-413	332	1	2/6/04	CARDINAL
ftr-413	333	1	198	CARDINAL
ftr-413	333	2	a. rev	PERSON
ftr-413	334	1	2004-17, 2004-8	DATE
ftr-413	335	1	516	CARDINAL
ftr-413	336	1	the taxable year	DATE
ftr-413	336	2	prior taxable years	DATE
ftr-413	336	3	1341	CARDINAL
ftr-413	337	1	308	CARDINAL
ftr-413	337	2	2004	DATE
ftr-413	337	3	two years	DATE
ftr-413	337	4	12/31/05	CARDINAL
ftr-413	338	1	6	CARDINAL
ftr-413	338	2	irs	ORG
ftr-413	339	1	2004-6, 2004-3	DATE
ftr-413	340	1	308	CARDINAL
ftr-413	340	2	1/20/04	CARDINAL
ftr-413	341	1	1	CARDINAL
ftr-413	342	1	2	CARDINAL
ftr-413	343	1	3	CARDINAL
ftr-413	344	1	11	CARDINAL
ftr-413	345	1	12	CARDINAL
ftr-413	346	1	13	CARDINAL
ftr-413	347	1	15	CARDINAL
ftr-413	349	1	t.c.	PERSON
ftr-413	350	1	2004-45	DATE
ftr-413	351	1	over $3 million	MONEY
ftr-413	352	1	over $40 million	MONEY
ftr-413	353	1	laro	PERSON
ftr-413	353	2	$3 million	MONEY
ftr-413	353	3	162	CARDINAL
ftr-413	354	1	section 162(k	LAW
ftr-413	355	1	8	CARDINAL
ftr-413	355	2	solomon	PERSON
ftr-413	356	1	putnam-greene financial corp.	ORG
ftr-413	357	1	v. united states	GPE
ftr-413	357	2	308	CARDINAL
ftr-413	357	3	1374	CARDINAL
ftr-413	357	4	93	CARDINAL
ftr-413	357	5	20041049	DATE
ftr-413	357	6	2004-1	DATE
ftr-413	358	1	¶ 50,178	CARDINAL
ftr-413	358	2	ga	ORG
ftr-413	358	3	2/6/04	CARDINAL
ftr-413	360	1	60	CARDINAL
ftr-413	360	2	florida	GPE
ftr-413	362	1	1	CARDINAL
ftr-413	362	2	seventh	ORDINAL
ftr-413	363	1	menard, inc.	ORG
ftr-413	364	1	t.c.	PERSON
ftr-413	365	1	2004	CARDINAL
ftr-413	365	2	t.c.	PERSON
ftr-413	366	1	2005-3	DATE
ftr-413	367	1	seventh	ORDINAL
ftr-413	367	2	spring corp.	ORG
ftr-413	368	1	196	CARDINAL
ftr-413	368	2	833	CARDINAL
ftr-413	368	3	7th	ORDINAL
ftr-413	368	4	1999	DATE
ftr-413	369	1	$13 million	MONEY
ftr-413	369	2	$20 million	MONEY
ftr-413	369	3	the john r. menard	ORG
ftr-413	369	4	89 percent	PERCENT
ftr-413	371	1	1.162-7(b)(3	DATE
ftr-413	371	2	spring	DATE
ftr-413	373	1	a.	PERSON
ftr-413	373	2	t.c.	PERSON
ftr-413	374	1	2005-3	DATE
ftr-413	375	1	menard	PERSON
ftr-413	375	2	5 percent	PERCENT
ftr-413	375	3	1	CARDINAL
ftr-413	375	4	2	CARDINAL
ftr-413	375	5	3	CARDINAL
ftr-413	375	6	menard	PERSON
ftr-413	376	1	2	CARDINAL
ftr-413	377	1	williams v. commissioner	PERSON
ftr-413	377	2	120	CARDINAL
ftr-413	379	1	289	CARDINAL
ftr-413	379	2	10th	ORDINAL
ftr-413	380	1	1/26/05	CARDINAL
ftr-413	381	1	two	CARDINAL
ftr-413	384	1	the years 1993, 1994 and	DATE
ftr-413	384	2	1995	DATE
ftr-413	384	3	25,000	MONEY
ftr-413	384	4	35,000	MONEY
ftr-413	384	5	35,000	MONEY
ftr-413	385	1	1996	DATE
ftr-413	386	1	early 1997	DATE
ftr-413	387	1	2005	DATE
ftr-413	387	2	61	CARDINAL
ftr-413	388	1	d.	NORP
ftr-413	388	2	1	CARDINAL
ftr-413	389	1	irs	ORG
ftr-413	389	2	2005	DATE
ftr-413	390	1	proc	PERSON
ftr-413	391	1	2004-64	DATE
ftr-413	391	2	2004-49	DATE
ftr-413	392	1	898	CARDINAL
ftr-413	392	2	12/6/04	CARDINAL
ftr-413	392	3	superseding rev	PERSON
ftr-413	393	1	2003-76, 200343	DATE
ftr-413	394	1	924	CARDINAL
ftr-413	395	1	1/1/05	CARDINAL
ftr-413	395	2	37.5 cents	MONEY
ftr-413	395	3	40.5 cents	MONEY
ftr-413	395	4	14 cents	MONEY
ftr-413	395	5	15 cents	MONEY
ftr-413	395	6	14 cents	MONEY
ftr-413	396	1	2003	DATE
ftr-413	397	1	2	CARDINAL
ftr-413	397	2	anchorage	GPE
ftr-413	398	1	boyd v. commissioner	PERSON
ftr-413	398	2	122 t.c	QUANTITY
ftr-413	398	3	305	CARDINAL
ftr-413	398	4	4/27/04	CARDINAL
ftr-413	399	1	a cents	MONEY
ftr-413	399	2	continental	ORG
ftr-413	399	3	9 cents	MONEY
ftr-413	400	1	continental	ORG
ftr-413	400	2	80 percent	PERCENT
ftr-413	400	3	only fifty percent	PERCENT
ftr-413	402	1	94-77	CARDINAL
ftr-413	402	2	1994-2	DATE
ftr-413	402	3	825	CARDINAL
ftr-413	402	4	proc	PERSON
ftr-413	403	1	96-28	CARDINAL
ftr-413	403	2	686	CARDINAL
ftr-413	403	3	proc	PERSON
ftr-413	404	1	96-64	DATE
ftr-413	404	2	427	CARDINAL
ftr-413	404	3	6.05	CARDINAL
ftr-413	404	4	fourth	ORDINAL
ftr-413	404	5	40 percent	PERCENT
ftr-413	404	6	50 percent	PERCENT
ftr-413	404	7	80 percent	PERCENT
ftr-413	405	1	vasquez	PERSON
ftr-413	406	1	only 50 percent	PERCENT
ftr-413	408	1	trucking co., inc.	ORG
ftr-413	408	2	118 t.c	QUANTITY
ftr-413	409	1	428	CARDINAL
ftr-413	409	2	2002	DATE
ftr-413	410	1	62	CARDINAL
ftr-413	410	2	florida	GPE
ftr-413	411	1	3	CARDINAL
ftr-413	413	1	123	CARDINAL
ftr-413	414	1	colvin	PERSON
ftr-413	414	2	16,000	MONEY
ftr-413	414	3	62(b)(1)(c	CARDINAL
ftr-413	415	1	more than $16,000	MONEY
ftr-413	415	2	13,435	MONEY
ftr-413	415	3	17,878	MONEY
ftr-413	417	1	4.	CARDINAL
ftr-413	420	1	2004-52	DATE
ftr-413	420	2	2004-32	DATE
ftr-413	421	1	168	CARDINAL
ftr-413	422	1	irs	ORG
ftr-413	425	1	5	CARDINAL
ftr-413	425	2	section 307	LAW
ftr-413	425	3	2004	DATE
ftr-413	425	4	250	MONEY
ftr-413	425	5	k-12	PERSON
ftr-413	425	6	12/31/05	CARDINAL
ftr-413	427	1	6	CARDINAL
ftr-413	427	2	section 201	LAW
ftr-413	427	3	american	NORP
ftr-413	427	4	2004	DATE
ftr-413	427	5	179	CARDINAL
ftr-413	427	6	100,000	MONEY
ftr-413	427	7	years beginning before 2008	DATE
ftr-413	428	1	2004	DATE
ftr-413	428	2	102,000	MONEY
ftr-413	428	3	410,000	MONEY
ftr-413	428	4	179	CARDINAL
ftr-413	429	1	2005	DATE
ftr-413	429	2	105,000	MONEY
ftr-413	429	3	420,000	MONEY
ftr-413	430	1	proc	PERSON
ftr-413	431	1	2004-71	DATE
ftr-413	431	2	50	CARDINAL
ftr-413	432	1	7	CARDINAL
ftr-413	432	2	section 907	LAW
ftr-413	432	3	american	NORP
ftr-413	432	4	2004	DATE
ftr-413	432	5	274(c	CARDINAL
ftr-413	434	1	114	CARDINAL
ftr-413	434	2	197	CARDINAL
ftr-413	434	3	255	CARDINAL
ftr-413	434	4	495	CARDINAL
ftr-413	434	5	8th cir. 2001	LOC
ftr-413	435	1	10/22/04	CARDINAL
ftr-413	436	1	e. depreciation &	ORG
ftr-413	436	2	1	CARDINAL
ftr-413	437	1	50 percent	PERCENT
ftr-413	438	1	t.d	PERSON
ftr-413	438	2	9091	DATE
ftr-413	438	3	68	CARDINAL
ftr-413	438	4	52986	CARDINAL
ftr-413	438	5	9/8/03	CARDINAL
ftr-413	439	1	reg-157164-02	DATE
ftr-413	439	2	68	CARDINAL
ftr-413	439	3	9/8/03	CARDINAL
ftr-413	440	1	treasury	ORG
ftr-413	443	1	1.167(a)-14	CARDINAL
ftr-413	445	1	1.168(k)-1	CARDINAL
ftr-413	445	2	2005	DATE
ftr-413	445	3	63	CARDINAL
ftr-413	449	1	1.168(k)-1	CARDINAL
ftr-413	449	2	first year	DATE
ftr-413	450	1	2	CARDINAL
ftr-413	450	2	macrs	ORG
ftr-413	450	3	reg-13849902	DATE
ftr-413	450	4	section 168(i)(5	LAW
ftr-413	450	5	68	CARDINAL
ftr-413	450	6	43047	CARDINAL
ftr-413	450	7	7/21/03	CARDINAL
ftr-413	451	1	treasury	ORG
ftr-413	451	2	macrs	ORG
ftr-413	451	3	168	CARDINAL
ftr-413	452	1	1	CARDINAL
ftr-413	452	2	2	CARDINAL
ftr-413	452	3	3	CARDINAL
ftr-413	456	1	1.167(g)-1	CARDINAL
ftr-413	457	1	a.	PERSON
ftr-413	458	1	9115	DATE
ftr-413	459	1	reg-106590-00	DATE
ftr-413	459	2	reg-138499-02	DATE
ftr-413	459	3	section 168(i)(5	LAW
ftr-413	459	4	69	CARDINAL
ftr-413	459	5	9529 & 9560	DATE
ftr-413	460	1	treasury	ORG
ftr-413	460	2	2000-4	DATE
ftr-413	460	3	313	CARDINAL
ftr-413	462	1	1.168(a)-1	CARDINAL
ftr-413	462	2	1.168(b)-1	CARDINAL
ftr-413	462	3	the july 2003	DATE
ftr-413	463	1	b.	PERSON
ftr-413	464	1	t.d	PERSON
ftr-413	464	2	9132	DATE
ftr-413	465	1	section 168(i)(5	LAW
ftr-413	465	2	69	CARDINAL
ftr-413	465	3	33840	CARDINAL
ftr-413	465	4	6/17/04	CARDINAL
ftr-413	466	1	6/17/04	CARDINAL
ftr-413	467	1	3	CARDINAL
ftr-413	467	2	1031	DATE
ftr-413	467	3	1033	CARDINAL
ftr-413	468	1	4	CARDINAL
ftr-413	468	2	treasury	ORG
ftr-413	469	1	t.d	PERSON
ftr-413	469	2	9133	DATE
ftr-413	469	3	69	CARDINAL
ftr-413	469	4	35513	CARDINAL
ftr-413	469	5	6/25/04	CARDINAL
ftr-413	469	6	9069	DATE
ftr-413	469	7	68	CARDINAL
ftr-413	470	1	40129	DATE
ftr-413	470	2	7/7/03	CARDINAL
ftr-413	471	1	7/7/03	DATE
ftr-413	471	2	280f(a	CARDINAL
ftr-413	472	1	1.274-5t(k	CARDINAL
ftr-413	473	1	7/7/03	CARDINAL
ftr-413	473	2	a.	PERSON
ftr-413	475	1	section 910	LAW
ftr-413	475	2	american	NORP
ftr-413	475	3	2004	DATE
ftr-413	475	4	179	CARDINAL
ftr-413	475	5	25,000	MONEY
ftr-413	475	6	10/22/04	CARDINAL
ftr-413	475	7	5	CARDINAL
ftr-413	476	1	pdv america, inc.	ORG
ftr-413	477	1	t.c.	PERSON
ftr-413	478	1	2004	CARDINAL
ftr-413	478	2	118	CARDINAL
ftr-413	478	3	5/12/04	CARDINAL
ftr-413	479	1	64	CARDINAL
ftr-413	479	2	florida	GPE
ftr-413	480	1	as much as 1 million pounds	MONEY
ftr-413	480	2	60 years	DATE
ftr-413	481	1	57.0	CARDINAL
ftr-413	482	1	97-56	CARDINAL
ftr-413	482	2	1987	DATE
ftr-413	482	3	2	CARDINAL
ftr-413	482	4	686	CARDINAL
ftr-413	483	1	5-year	DATE
ftr-413	483	2	57.1	CARDINAL
ftr-413	484	1	1245(a)(3)(e	CARDINAL
ftr-413	484	2	1245	CARDINAL
ftr-413	485	1	6	CARDINAL
ftr-413	485	2	section 211	LAW
ftr-413	485	3	american	NORP
ftr-413	485	4	2004	DATE
ftr-413	485	5	168	CARDINAL
ftr-413	485	6	15-year	DATE
ftr-413	485	7	between 10/23/04 and 12/31/05	CARDINAL
ftr-413	486	1	at least three years old	DATE
ftr-413	487	1	fifteen-year	DATE
ftr-413	487	2	5,000	MONEY
ftr-413	488	1	section 902	LAW
ftr-413	488	2	american	NORP
ftr-413	488	3	2004	DATE
ftr-413	488	4	§§ 195	ORG
ftr-413	488	5	248	CARDINAL
ftr-413	488	6	709	CARDINAL
ftr-413	488	7	5,000	MONEY
ftr-413	488	8	the year	DATE
ftr-413	489	1	15 years	DATE
ftr-413	490	1	50,000	MONEY
ftr-413	491	1	f. credits 1	PERSON
ftr-413	493	1	more than one	CARDINAL
ftr-413	495	1	9104	CARDINAL
ftr-413	495	2	69	CARDINAL
ftr-413	495	3	22	CARDINAL
ftr-413	496	1	december 2001	DATE
ftr-413	497	1	rulemaking.3 a. section 301	PERSON
ftr-413	497	2	2004	DATE
ftr-413	497	3	18 months	DATE
ftr-413	497	4	12/31/05	DATE
ftr-413	497	5	1	CARDINAL
ftr-413	497	6	eighth	ORDINAL
ftr-413	497	7	7-year	DATE
ftr-413	498	1	clajon gas.	ORG
ftr-413	500	1	3	CARDINAL
ftr-413	501	1	2	CARDINAL
ftr-413	501	2	471	CARDINAL
ftr-413	502	1	65	CARDINAL
ftr-413	502	2	354	CARDINAL
ftr-413	502	3	786	CARDINAL
ftr-413	502	4	93	CARDINAL
ftr-413	502	5	2004-396	DATE
ftr-413	502	6	2004-1	DATE
ftr-413	502	7	¶50,123 (	ORG
ftr-413	503	1	1/12/04	CARDINAL
ftr-413	504	1	eighth	ORDINAL
ftr-413	504	2	tenth	ORDINAL
ftr-413	504	3	sixth	ORDINAL
ftr-413	504	4	saganaw bay pipeline decisions	FAC
ftr-413	504	5	7	CARDINAL
ftr-413	504	6	nols 1	ORG
ftr-413	505	1	graves v. commissioner	PERSON
ftr-413	505	2	t.c.	PERSON
ftr-413	506	1	2004-140	CARDINAL
ftr-413	506	2	6/15/04	CARDINAL
ftr-413	507	1	166	CARDINAL
ftr-413	507	2	the 2 percent	PERCENT
ftr-413	507	3	2	CARDINAL
ftr-413	508	1	benton v. commissioner	PERSON
ftr-413	508	2	122 t.c	QUANTITY
ftr-413	509	1	353	CARDINAL
ftr-413	509	2	5/12/04	CARDINAL
ftr-413	510	1	chapter 11	LAW
ftr-413	510	2	1995	DATE
ftr-413	510	3	1997	DATE
ftr-413	511	1	1398(i	CARDINAL
ftr-413	511	2	1995	DATE
ftr-413	511	3	1996	DATE
ftr-413	511	4	1997	DATE
ftr-413	512	1	1398(i	CARDINAL
ftr-413	512	2	chapter 11	LAW
ftr-413	512	3	1997	DATE
ftr-413	512	4	the later date	DATE
ftr-413	513	1	section 1398(g	LAW
ftr-413	514	1	the year	DATE
ftr-413	514	2	years	DATE
ftr-413	515	1	172	CARDINAL
ftr-413	515	2	the source years	DATE
ftr-413	515	3	the year	DATE
ftr-413	515	4	the year	DATE
ftr-413	515	5	the year	DATE
ftr-413	516	1	3	CARDINAL
ftr-413	516	2	south carolina	GPE
ftr-413	517	1	hackworth v. commissioner	PERSON
ftr-413	517	2	t.c.	PERSON
ftr-413	518	1	2004	CARDINAL
ftr-413	518	2	173	CARDINAL
ftr-413	518	3	7/22/04	CARDINAL
ftr-413	519	1	south carolina	GPE
ftr-413	520	1	165	CARDINAL
ftr-413	521	1	cohen	PERSON
ftr-413	521	2	south carolina	GPE
ftr-413	522	1	south carolina	GPE
ftr-413	524	1	4	CARDINAL
ftr-413	524	2	2	CARDINAL
ftr-413	524	3	474	CARDINAL
ftr-413	525	1	66	CARDINAL
ftr-413	525	2	florida	GPE
ftr-413	526	1	si i.	PERSON
ftr-413	526	2	1	CARDINAL
ftr-413	528	1	reg-209377-89	DATE
ftr-413	528	2	68	CARDINAL
ftr-413	528	3	40583	DATE
ftr-413	529	1	section 465(b)(3	LAW
ftr-413	530	1	1	CARDINAL
ftr-413	530	2	2	CARDINAL
ftr-413	530	3	3	CARDINAL
ftr-413	530	4	1245	CARDINAL
ftr-413	530	5	4	CARDINAL
ftr-413	531	1	465	CARDINAL
ftr-413	531	2	453(c)(3)(a	PRODUCT
ftr-413	531	3	alexander v. commissioner	PERSON
ftr-413	531	4	95	CARDINAL
ftr-413	531	5	467	CARDINAL
ftr-413	531	6	1990	DATE
ftr-413	531	7	stell v. commissioner	PERSON
ftr-413	531	8	999	CARDINAL
ftr-413	531	9	544	CARDINAL
ftr-413	531	10	9th	ORDINAL
ftr-413	531	11	1993	DATE
ftr-413	534	1	1.465-8	CARDINAL
ftr-413	534	2	1.465-20	CARDINAL
ftr-413	534	3	465(c)(3)(a	DATE
ftr-413	536	1	a.	PERSON
ftr-413	537	1	t.d	PERSON
ftr-413	537	2	atrisk	PERSON
ftr-413	537	3	69	CARDINAL
ftr-413	541	1	a. capital gain	ORG
ftr-413	541	2	1	CARDINAL
ftr-413	543	1	p.g. lake	GPE
ftr-413	543	2	356	CARDINAL
ftr-413	543	3	u.s.	GPE
ftr-413	544	1	260	CARDINAL
ftr-413	544	2	1958	DATE
ftr-413	546	1	united states v. maginnis	ORG
ftr-413	546	2	356	CARDINAL
ftr-413	546	3	1179	CARDINAL
ftr-413	546	4	93	CARDINAL
ftr-413	547	1	¶ 50,149	CARDINAL
ftr-413	547	2	9th	ORDINAL
ftr-413	547	3	aff’g 2002-	DATE
ftr-413	547	4	¶ 50,494	CARDINAL
ftr-413	548	1	5/28/02	CARDINAL
ftr-413	549	1	$9 million	MONEY
ftr-413	549	2	oregon	GPE
ftr-413	549	3	20 years	DATE
ftr-413	549	4	450,000	MONEY
ftr-413	550	1	5	CARDINAL
ftr-413	550	2	15	CARDINAL
ftr-413	550	3	3,950,0000	MONEY
ftr-413	552	1	fisher	PERSON
ftr-413	552	2	2005	DATE
ftr-413	552	3	67	CARDINAL
ftr-413	552	4	1221	DATE
ftr-413	552	5	1	CARDINAL
ftr-413	552	6	2	CARDINAL
ftr-413	553	1	fisher	PERSON
ftr-413	554	1	third	ORDINAL
ftr-413	555	1	arkansas best corp.	ORG
ftr-413	556	1	485	CARDINAL
ftr-413	556	2	212	CARDINAL
ftr-413	556	3	1988	DATE
ftr-413	557	1	1221	CARDINAL
ftr-413	557	2	arkansas	GPE
ftr-413	560	1	2	CARDINAL
ftr-413	560	2	mcallister	PERSON
ftr-413	561	1	clopton v. commissioner	PERSON
ftr-413	561	2	t.c.	PERSON
ftr-413	562	1	2004-95	DATE
ftr-413	562	2	4/6/04	CARDINAL
ftr-413	563	1	20	CARDINAL
ftr-413	563	2	22	CARDINAL
ftr-413	563	3	texas	GPE
ftr-413	564	1	davis v. commissioner	PERSON
ftr-413	564	2	119	CARDINAL
ftr-413	564	3	1 (2002	DATE
ftr-413	564	4	united states	GPE
ftr-413	564	5	356	CARDINAL
ftr-413	564	6	1179	CARDINAL
ftr-413	564	7	9th	ORDINAL
ftr-413	564	8	2004	DATE
ftr-413	565	1	157	CARDINAL
ftr-413	565	2	235	CARDINAL
ftr-413	565	3	2d	DATE
ftr-413	565	4	1946	DATE
ftr-413	565	5	mcallister	PERSON
ftr-413	565	6	supreme court	ORG
ftr-413	565	7	p.g. lake, inc.	GPE
ftr-413	565	8	356	CARDINAL
ftr-413	565	9	260	CARDINAL
ftr-413	565	10	1958	DATE
ftr-413	566	1	3	CARDINAL
ftr-413	568	1	2004-15, 2004-8	DATE
ftr-413	569	1	515	CARDINAL
ftr-413	569	2	2/23/04	CARDINAL
ftr-413	571	1	1.1233-1(a	CARDINAL
ftr-413	572	1	one	CARDINAL
ftr-413	572	2	1259	CARDINAL
ftr-413	572	3	30-day	DATE
ftr-413	572	4	august 5, 1997	DATE
ftr-413	573	1	68	CARDINAL
ftr-413	573	2	florida	GPE
ftr-413	574	1	si 4	PERSON
ftr-413	576	1	janis v. commissioner	PERSON
ftr-413	576	2	t.c.	PERSON
ftr-413	577	1	2004	CARDINAL
ftr-413	577	2	5/12/04	CARDINAL
ftr-413	578	1	jean arp	PERSON
ftr-413	578	2	piet modrian	PERSON
ftr-413	580	1	cohen upheld	PERSON
ftr-413	580	2	1014	CARDINAL
ftr-413	581	1	cohen	PERSON
ftr-413	582	1	5	CARDINAL
ftr-413	582	2	coleman v. commissioner	PERSON
ftr-413	582	3	t.c.	PERSON
ftr-413	583	1	2004	CARDINAL
ftr-413	583	2	5/25/04	CARDINAL
ftr-413	584	1	ird	ORG
ftr-413	584	2	§ 691(a	ORG
ftr-413	584	3	1014	CARDINAL
ftr-413	586	1	1	CARDINAL
ftr-413	587	1	macrs	ORG
ftr-413	587	2	macrs	ORG
ftr-413	587	3	macrs	ORG
ftr-413	587	4	1033	CARDINAL
ftr-413	588	1	2000-4, 2000-3	DATE
ftr-413	589	1	313	CARDINAL
ftr-413	590	1	macrs	ORG
ftr-413	590	2	macrs	ORG
ftr-413	591	1	macrs	ORG
ftr-413	592	1	acrs	ORG
ftr-413	594	1	1.168-5(f	CARDINAL
ftr-413	594	2	1984	DATE
ftr-413	595	1	macrs	ORG
ftr-413	595	2	january 3, 2000	DATE
ftr-413	595	3	macrs	ORG
ftr-413	595	4	macrs	ORG
ftr-413	595	5	1033	CARDINAL
ftr-413	596	1	january 3, 2000	DATE
ftr-413	596	2	macrs	ORG
ftr-413	598	1	t.d	PERSON
ftr-413	598	2	9115	DATE
ftr-413	598	3	reg-106590-00	DATE
ftr-413	598	4	reg-138499-02	DATE
ftr-413	598	5	macrs	ORG
ftr-413	599	1	69	CARDINAL
ftr-413	600	1	treasury	ORG
ftr-413	600	2	2000-4	DATE
ftr-413	600	3	313	CARDINAL
ftr-413	602	1	1.168(a)-1	CARDINAL
ftr-413	602	2	1.168(b)-1	CARDINAL
ftr-413	602	3	the july 2003	DATE
ftr-413	602	4	2005	DATE
ftr-413	602	5	69 regulations	QUANTITY
ftr-413	603	1	macrs	ORG
ftr-413	605	1	the year	DATE
ftr-413	607	1	2	CARDINAL
ftr-413	608	1	proc	PERSON
ftr-413	609	1	2004-51	DATE
ftr-413	609	2	2004-33	DATE
ftr-413	610	1	294	CARDINAL
ftr-413	610	2	proc	PERSON
ftr-413	611	1	2000-37	DATE
ftr-413	611	2	2000	CARDINAL
ftr-413	611	3	2	CARDINAL
ftr-413	612	1	308	CARDINAL
ftr-413	613	1	2000	CARDINAL
ftr-413	613	2	180-day	DATE
ftr-413	614	1	3	CARDINAL
ftr-413	614	2	two years later	DATE
ftr-413	614	3	five years	DATE
ftr-413	615	1	section 839	LAW
ftr-413	615	2	american	NORP
ftr-413	615	3	2004	DATE
ftr-413	615	4	121	CARDINAL
ftr-413	615	5	1031	DATE
ftr-413	615	6	five years	DATE
ftr-413	616	1	4	CARDINAL
ftr-413	616	2	§§ 121 and 1031	ORG
ftr-413	617	1	proc	PERSON
ftr-413	618	1	2005-14, 2005-7	DATE
ftr-413	619	1	528	CARDINAL
ftr-413	619	2	2/14/05	CARDINAL
ftr-413	623	1	5	CARDINAL
ftr-413	625	1	2002-83	DATE
ftr-413	625	2	2002-49	DATE
ftr-413	626	1	927	CARDINAL
ftr-413	627	1	1	CARDINAL
ftr-413	627	2	2	CARDINAL
ftr-413	629	1	1	CARDINAL
ftr-413	629	2	2	CARDINAL
ftr-413	629	3	1	CARDINAL
ftr-413	629	4	irs	ORG
ftr-413	629	5	70	CARDINAL
ftr-413	629	6	florida	GPE
ftr-413	630	1	1031(a	ORDINAL
ftr-413	632	1	101	CARDINAL
ftr-413	632	2	1340	DATE
ftr-413	632	3	1989	DATE
ftr-413	632	4	irs	ORG
ftr-413	633	1	irs	ORG
ftr-413	633	2	1031(f)(4	CARDINAL
ftr-413	634	1	a. reality	PERSON
ftr-413	635	1	2002-83	DATE
ftr-413	636	1	teruya brothers, ltd.	ORG
ftr-413	637	1	124	CARDINAL
ftr-413	637	2	45	CARDINAL
ftr-413	637	3	2/9/05	CARDINAL
ftr-413	638	1	third	ORDINAL
ftr-413	639	1	thornton	PERSON
ftr-413	639	2	third	ORDINAL
ftr-413	640	1	1031(f)(4	CARDINAL
ftr-413	641	1	c. section 1041 1	PERSON
ftr-413	642	1	1041	CARDINAL
ftr-413	644	1	2002-22, 2002-19	DATE
ftr-413	645	1	849	CARDINAL
ftr-413	645	2	5/13/02	CARDINAL
ftr-413	646	1	1	CARDINAL
ftr-413	646	2	2	CARDINAL
ftr-413	647	1	71	CARDINAL
ftr-413	647	2	1041	CARDINAL
ftr-413	649	1	congress	ORG
ftr-413	649	2	1041	CARDINAL
ftr-413	649	3	pre-1041	EVENT
ftr-413	649	4	meisner	PERSON
ftr-413	649	5	v. united states	PERSON
ftr-413	649	6	133	CARDINAL
ftr-413	649	7	654	CARDINAL
ftr-413	649	8	8th	ORDINAL
ftr-413	649	9	1998	DATE
ftr-413	651	1	v. united states	GPE
ftr-413	651	2	490	CARDINAL
ftr-413	651	3	1172	CARDINAL
ftr-413	651	4	3d	CARDINAL
ftr-413	651	5	1974	DATE
ftr-413	651	6	1041	CARDINAL
ftr-413	654	1	kochansky v. commissioner	PERSON
ftr-413	654	2	92	CARDINAL
ftr-413	654	3	957	CARDINAL
ftr-413	654	4	9th	ORDINAL
ftr-413	654	5	1996	DATE
ftr-413	658	1	87-112	CARDINAL
ftr-413	658	2	1987-2	DATE
ftr-413	658	3	207	CARDINAL
ftr-413	658	4	u.s.	GPE
ftr-413	658	5	454	CARDINAL
ftr-413	661	1	irs	ORG
ftr-413	662	1	a.	PERSON
ftr-413	662	2	2002-31	DATE
ftr-413	662	3	19	CARDINAL
ftr-413	663	1	908	CARDINAL
ftr-413	664	1	b. rev	PERSON
ftr-413	665	1	2002-22	DATE
ftr-413	665	2	2002-31	DATE
ftr-413	667	1	2004-60	DATE
ftr-413	667	2	24	CARDINAL
ftr-413	668	1	1051	CARDINAL
ftr-413	668	2	6/14/04	CARDINAL
ftr-413	669	1	nonemployee	GPE
ftr-413	670	1	72	CARDINAL
ftr-413	670	2	florida	GPE
ftr-413	671	1	si nonemployee	ORG
ftr-413	671	2	3402	DATE
ftr-413	671	3	25 percent	PERCENT
ftr-413	671	4	nonemployee	GPE
ftr-413	672	1	2	CARDINAL
ftr-413	673	1	pfister v. commissioner	PERSON
ftr-413	673	2	359	CARDINAL
ftr-413	673	3	352	CARDINAL
ftr-413	673	4	93	CARDINAL
ftr-413	673	5	2004-1113	DATE
ftr-413	674	1	¶ 50,176	CARDINAL
ftr-413	674	2	4th	ORDINAL
ftr-413	675	1	2/27/04	CARDINAL
ftr-413	676	1	one-half	CARDINAL
ftr-413	677	1	1041	CARDINAL
ftr-413	678	1	gregory	PERSON
ftr-413	678	2	the tax court’s	ORG
ftr-413	678	3	1041	CARDINAL
ftr-413	679	1	1042 1	DATE
ftr-413	680	1	1042	CARDINAL
ftr-413	681	1	john w.	PERSON
ftr-413	681	2	122 t.c	QUANTITY
ftr-413	681	3	115	CARDINAL
ftr-413	681	4	2/9/04	CARDINAL
ftr-413	682	1	a year	DATE
ftr-413	684	1	second	ORDINAL
ftr-413	684	2	1042	CARDINAL
ftr-413	685	1	section 1042(c	LAW
ftr-413	688	1	1.1042-1	CARDINAL
ftr-413	689	1	haines	PERSON
ftr-413	691	1	1.1042-1	CARDINAL
ftr-413	691	2	1042	CARDINAL
ftr-413	693	1	1.1042-1	CARDINAL
ftr-413	693	2	the day	DATE
ftr-413	694	1	5	CARDINAL
ftr-413	694	2	72.	DATE
ftr-413	695	1	73	CARDINAL
ftr-413	695	2	a. fringe	PERSON
ftr-413	695	3	1	CARDINAL
ftr-413	696	1	2004-2	DATE
ftr-413	696	2	20042	CARDINAL
ftr-413	697	1	269	CARDINAL
ftr-413	698	1	irs	ORG
ftr-413	698	2	223	CARDINAL
ftr-413	698	3	1201	CARDINAL
ftr-413	698	4	medicare	ORG
ftr-413	698	5	2003	DATE
ftr-413	700	1	fsas	GPE
ftr-413	701	1	a.	PERSON
ftr-413	701	2	2004-23, 2004-15	DATE
ftr-413	702	1	725	CARDINAL
ftr-413	704	1	annual	DATE
ftr-413	706	1	first	ORDINAL
ftr-413	707	1	1	CARDINAL
ftr-413	707	2	2004-43	DATE
ftr-413	707	3	27	CARDINAL
ftr-413	708	1	10	CARDINAL
ftr-413	710	1	months	DATE
ftr-413	710	2	1/1/06	DATE
ftr-413	710	3	1/1/04	DATE
ftr-413	711	1	2	CARDINAL
ftr-413	711	2	2004-50	DATE
ftr-413	711	3	2004-33	DATE
ftr-413	712	1	196	CARDINAL
ftr-413	713	1	2004-23	DATE
ftr-413	714	1	2004-25	DATE
ftr-413	714	2	15	CARDINAL
ftr-413	715	1	727	CARDINAL
ftr-413	716	1	2004	DATE
ftr-413	716	2	74	CARDINAL
ftr-413	716	3	florida	GPE
ftr-413	717	1	hsa	ORG
ftr-413	717	2	4/16/05	CARDINAL
ftr-413	720	1	2004-38	DATE
ftr-413	720	2	15	CARDINAL
ftr-413	721	1	717	CARDINAL
ftr-413	722	1	annual	DATE
ftr-413	722	2	hsa	ORG
ftr-413	723	1	1	CARDINAL
ftr-413	723	2	proc	PERSON
ftr-413	724	1	2004-22	DATE
ftr-413	724	2	2004-15	DATE
ftr-413	725	1	727	CARDINAL
ftr-413	726	1	the months before 2006	DATE
ftr-413	727	1	d. rev	PERSON
ftr-413	728	1	2004-45	DATE
ftr-413	728	2	22	CARDINAL
ftr-413	729	1	971	CARDINAL
ftr-413	730	1	hsa	ORG
ftr-413	730	2	fsa	ORG
ftr-413	732	1	1.125-1	CARDINAL
ftr-413	732	2	2002-45, 2002-	DATE
ftr-413	732	3	93	CARDINAL
ftr-413	733	1	hsa	ORG
ftr-413	733	2	fsa	ORG
ftr-413	733	3	hra	ORG
ftr-413	733	4	fsa	ORG
ftr-413	734	1	e. notice	PERSON
ftr-413	734	2	2005-8, 2005-4	DATE
ftr-413	735	1	368	CARDINAL
ftr-413	735	2	1/24/05	CARDINAL
ftr-413	736	1	hsa	ORG
ftr-413	736	2	2-percent	PERCENT
ftr-413	736	3	shareholderemployee	GPE
ftr-413	736	4	hsa	ORG
ftr-413	737	1	hsa	ORG
ftr-413	738	1	1	CARDINAL
ftr-413	741	1	2004-10, 2004-7	DATE
ftr-413	742	1	484	CARDINAL
ftr-413	742	2	1/19/04	CARDINAL
ftr-413	743	1	411(a)(11	CARDINAL
ftr-413	744	1	2	CARDINAL
ftr-413	747	1	200411	DATE
ftr-413	747	2	2004-7	DATE
ftr-413	748	1	480	CARDINAL
ftr-413	748	2	1/19/04	CARDINAL
ftr-413	749	1	2005	DATE
ftr-413	749	2	75	CARDINAL
ftr-413	750	1	3	CARDINAL
ftr-413	751	1	2004-12	DATE
ftr-413	751	2	7	CARDINAL
ftr-413	752	1	478	CARDINAL
ftr-413	752	2	1/29/04	CARDINAL
ftr-413	754	1	4.	CARDINAL
ftr-413	754	2	dolly parton	PERSON
ftr-413	756	1	2004-13	DATE
ftr-413	757	1	485	CARDINAL
ftr-413	757	2	1/29/04	CARDINAL
ftr-413	759	1	1	CARDINAL
ftr-413	759	2	2	CARDINAL
ftr-413	759	3	3	CARDINAL
ftr-413	760	1	5	CARDINAL
ftr-413	760	2	2004	DATE
ftr-413	760	3	30-year	DATE
ftr-413	761	1	a. notice	PERSON
ftr-413	761	2	2004-34	DATE
ftr-413	761	3	18	CARDINAL
ftr-413	761	4	848	CARDINAL
ftr-413	762	1	302(b)(5)(b)(ii)(iii	CARDINAL
ftr-413	763	1	6	CARDINAL
ftr-413	763	2	66	CARDINAL
ftr-413	763	3	3928	CARDINAL
ftr-413	763	4	1/17/01	CARDINAL
ftr-413	766	1	year-end	DATE
ftr-413	769	1	76	CARDINAL
ftr-413	769	2	florida	GPE
ftr-413	770	1	more than 10 years	DATE
ftr-413	771	1	the year	DATE
ftr-413	772	1	a. regulations	PERSON
ftr-413	773	1	t.d	PERSON
ftr-413	773	2	8987	DATE
ftr-413	773	3	67	CARDINAL
ftr-413	773	4	18988	DATE
ftr-413	773	5	4/17/02	CARDINAL
ftr-413	774	1	the 2001	DATE
ftr-413	775	1	september 30 of the year	DATE
ftr-413	775	2	the year	DATE
ftr-413	775	3	the end of the year	DATE
ftr-413	776	1	1987	DATE
ftr-413	777	1	2003	DATE
ftr-413	777	2	years	DATE
ftr-413	777	3	the 2002 year	DATE
ftr-413	777	4	2001	DATE
ftr-413	777	5	1987	DATE
ftr-413	778	1	april 2002	DATE
ftr-413	779	1	t.d	PERSON
ftr-413	779	2	9130	CARDINAL
ftr-413	779	3	69	CARDINAL
ftr-413	779	4	33288	DATE
ftr-413	779	5	6/15/04	CARDINAL
ftr-413	780	1	6/15/04	CARDINAL
ftr-413	780	2	years	DATE
ftr-413	780	3	1/1/03	CARDINAL
ftr-413	781	1	7	CARDINAL
ftr-413	782	1	armstrong v. united states	PERSON
ftr-413	782	2	366	CARDINAL
ftr-413	782	3	622	CARDINAL
ftr-413	782	4	93	CARDINAL
ftr-413	783	1	¶ 50,238	CARDINAL
ftr-413	783	2	8th	ORDINAL
ftr-413	787	1	heaney	PERSON
ftr-413	788	1	8	CARDINAL
ftr-413	789	1	2004-84	DATE
ftr-413	790	1	12/14/04	CARDINAL
ftr-413	791	1	2004	DATE
ftr-413	792	1	2005	DATE
ftr-413	792	2	77 9	DATE
ftr-413	792	3	1991	DATE
ftr-413	793	1	t.d	PERSON
ftr-413	794	1	section 401(m	LAW
ftr-413	794	2	69	CARDINAL
ftr-413	794	3	78144	DATE
ftr-413	796	1	a.	PERSON
ftr-413	797	1	gotbucks	PERSON
ftr-413	797	2	roth	PERSON
ftr-413	797	3	reg-15235404	DATE
ftr-413	797	4	roth	PERSON
ftr-413	797	5	70	CARDINAL
ftr-413	797	6	10062-02	DATE
ftr-413	797	7	3/2/05	CARDINAL
ftr-413	798	1	402a	GPE
ftr-413	798	2	2006	DATE
ftr-413	798	3	roth	PERSON
ftr-413	800	1	section 83	LAW
ftr-413	800	2	1	CARDINAL
ftr-413	801	1	irs	ORG
ftr-413	802	1	2004-37	DATE
ftr-413	802	2	2004-11	DATE
ftr-413	803	1	583	CARDINAL
ftr-413	803	2	2/26/04	CARDINAL
ftr-413	805	1	a later year	DATE
ftr-413	805	2	108	CARDINAL
ftr-413	806	1	reg	CARDINAL
ftr-413	807	1	1.1001-3	CARDINAL
ftr-413	808	1	denny v. commissioner	PERSON
ftr-413	808	2	33	CARDINAL
ftr-413	808	3	738	CARDINAL
ftr-413	808	4	1935	DATE
ftr-413	808	5	a later year	DATE
ftr-413	808	6	that year	DATE
ftr-413	809	1	arundell	PERSON
ftr-413	809	2	one	CARDINAL
ftr-413	810	1	the year	DATE
ftr-413	811	1	a subsequent year	DATE
ftr-413	811	2	first	ORDINAL
ftr-413	812	1	78	CARDINAL
ftr-413	812	2	florida	GPE
ftr-413	813	1	si 2	ORG
ftr-413	813	2	section 885	LAW
ftr-413	813	3	american	NORP
ftr-413	813	4	2004	DATE
ftr-413	813	5	409a	PRODUCT
ftr-413	813	6	2004	DATE
ftr-413	813	7	first	ORDINAL
ftr-413	813	8	the beginning of the year	DATE
ftr-413	813	9	at least six months	DATE
ftr-413	813	10	the end of the year	DATE
ftr-413	814	1	second	ORDINAL
ftr-413	814	2	at least twelve months	DATE
ftr-413	814	3	at least five years	DATE
ftr-413	816	1	one	CARDINAL
ftr-413	816	2	20 percent	PERCENT
ftr-413	817	1	ten-percent	PERCENT
ftr-413	819	1	the end of 2004	DATE
ftr-413	820	1	2005-1, 2005-02	DATE
ftr-413	821	1	274	CARDINAL
ftr-413	821	2	12/20/24	CARDINAL
ftr-413	822	1	first	ORDINAL
ftr-413	822	2	409a	PRODUCT
ftr-413	823	1	409a	PRODUCT
ftr-413	823	2	the day	DATE
ftr-413	825	1	2004	DATE
ftr-413	826	1	2005	DATE
ftr-413	826	2	79	CARDINAL
ftr-413	826	3	1	CARDINAL
ftr-413	826	4	section 101	LAW
ftr-413	826	5	2004	DATE
ftr-413	826	6	15-percent	PERCENT
ftr-413	826	7	10 percent	PERCENT
ftr-413	827	1	a. section 102	PERSON
ftr-413	827	2	one more year	DATE
ftr-413	828	1	103	CARDINAL
ftr-413	828	2	one year through 2005	DATE
ftr-413	829	1	2	CARDINAL
ftr-413	830	1	2003	DATE
ftr-413	830	2	1(h)(11	DATE
ftr-413	830	3	15 percent	PERCENT
ftr-413	830	4	greater than 15 percent	PERCENT
ftr-413	830	5	five percent	PERCENT
ftr-413	830	6	10 or 15 percent	PERCENT
ftr-413	830	7	zero percent	PERCENT
ftr-413	830	8	10and 15-percent	DATE
ftr-413	830	9	2008	DATE
ftr-413	833	1	years	DATE
ftr-413	833	2	12/31/02	DATE
ftr-413	833	3	1/1/09	DATE
ftr-413	834	1	more than 60 days	DATE
ftr-413	834	2	120-day	DATE
ftr-413	834	3	60 days	DATE
ftr-413	836	1	60-day	DATE
ftr-413	836	2	one day	DATE
ftr-413	837	1	ways & means committee	ORG
ftr-413	837	2	thomas	PERSON
ftr-413	837	3	rangel	PERSON
ftr-413	838	1	2003	DATE
ftr-413	838	2	236	CARDINAL
ftr-413	838	3	a.	PERSON
ftr-413	838	4	the spring 2004	DATE
ftr-413	838	5	season	DATE
ftr-413	839	1	2/19/04	CARDINAL
ftr-413	840	1	irs	ORG
ftr-413	840	2	2	CARDINAL
ftr-413	840	3	2003	DATE
ftr-413	841	1	120-day	DATE
ftr-413	841	2	80	CARDINAL
ftr-413	841	3	florida	GPE
ftr-413	842	1	fiscal years	DATE
ftr-413	842	2	2002	DATE
ftr-413	842	3	2003	DATE
ftr-413	844	1	october	DATE
ftr-413	845	1	2004	DATE
ftr-413	846	1	1	CARDINAL
ftr-413	847	1	dato-nodurft v. commissioner	ORG
ftr-413	847	2	t.c.	PERSON
ftr-413	848	1	2004	CARDINAL
ftr-413	848	2	119	CARDINAL
ftr-413	848	3	5/17/04	CARDINAL
ftr-413	850	1	2	CARDINAL
ftr-413	851	1	chamberlain v. united states	PERSON
ftr-413	851	2	401	CARDINAL
ftr-413	851	3	335	CARDINAL
ftr-413	851	4	95	CARDINAL
ftr-413	851	5	1069, 2005-	DATE
ftr-413	851	6	¶ 50,194	CARDINAL
ftr-413	851	7	5th	ORDINAL
ftr-413	852	1	2/18/05	CARDINAL
ftr-413	857	1	1	CARDINAL
ftr-413	858	1	supreme court	ORG
ftr-413	859	1	a.	PERSON
ftr-413	859	2	recent years	DATE
ftr-413	860	1	212	CARDINAL
ftr-413	860	2	67	CARDINAL
ftr-413	861	1	recent years	DATE
ftr-413	863	1	so 2005	DATE
ftr-413	863	2	81	CARDINAL
ftr-413	864	1	bagley v. commissioner	PERSON
ftr-413	864	2	105	CARDINAL
ftr-413	864	3	396	CARDINAL
ftr-413	864	4	1995	DATE
ftr-413	864	5	aff’d 121	ORG
ftr-413	864	6	393	CARDINAL
ftr-413	864	7	8th	ORDINAL
ftr-413	864	8	1997	DATE
ftr-413	865	1	baylin v. united states	PERSON
ftr-413	865	2	43	CARDINAL
ftr-413	865	3	1451	CARDINAL
ftr-413	865	4	fed	ORG
ftr-413	865	5	cir. 1995)	ORG
ftr-413	865	6	aff’g 30	CARDINAL
ftr-413	867	1	248	CARDINAL
ftr-413	867	2	1993	DATE
ftr-413	868	1	alexander v. irs	PERSON
ftr-413	868	2	72	CARDINAL
ftr-413	868	3	938	CARDINAL
ftr-413	868	4	96	CARDINAL
ftr-413	868	5	¶ 50,011	CARDINAL
ftr-413	868	6	1st	ORDINAL
ftr-413	868	7	1995	DATE
ftr-413	868	8	aff’g t.c.	PERSON
ftr-413	869	1	1995-51	DATE
ftr-413	869	2	1/31/95	CARDINAL
ftr-413	869	3	coady v. commissioner	PERSON
ftr-413	869	4	213	CARDINAL
ftr-413	869	5	1187	CARDINAL
ftr-413	869	6	2000	CARDINAL
ftr-413	871	1	¶ 50,528	CARDINAL
ftr-413	871	2	9th	ORDINAL
ftr-413	871	3	2000	DATE
ftr-413	871	4	aff’g t.c.	PERSON
ftr-413	872	1	1998-291	DATE
ftr-413	872	2	benci-woodward v. commissioner	ORG
ftr-413	872	3	219	CARDINAL
ftr-413	872	4	941	CARDINAL
ftr-413	872	5	2000	CARDINAL
ftr-413	873	1	¶ 50,595	CARDINAL
ftr-413	873	2	9th	ORDINAL
ftr-413	873	3	2000	DATE
ftr-413	873	4	aff’g t.c.	PERSON
ftr-413	874	1	1998-395	DATE
ftr-413	874	2	11/9/98	CARDINAL
ftr-413	875	1	531	CARDINAL
ftr-413	875	2	2001	DATE
ftr-413	875	3	kenseth v. commissioner	PERSON
ftr-413	875	4	259	CARDINAL
ftr-413	875	5	881	CARDINAL
ftr-413	875	6	88	CARDINAL
ftr-413	875	7	2001-5378	DATE
ftr-413	876	1	¶ 50,570	CARDINAL
ftr-413	876	2	7th	ORDINAL
ftr-413	876	3	aff’g 114 t.c	QUANTITY
ftr-413	876	4	399	CARDINAL
ftr-413	876	5	5/24/00	CARDINAL
ftr-413	876	6	8-5	CARDINAL
ftr-413	876	7	240	CARDINAL
ftr-413	876	8	369	CARDINAL
ftr-413	876	9	87	CARDINAL
ftr-413	876	10	2001	DATE
ftr-413	876	11	889	CARDINAL
ftr-413	877	1	¶ 50,244	CARDINAL
ftr-413	877	2	4th	ORDINAL
ftr-413	878	1	2/16/01	CARDINAL
ftr-413	878	2	aff’g	GPE
ftr-413	878	3	113	CARDINAL
ftr-413	879	1	152	CARDINAL
ftr-413	879	2	8/20/99	CARDINAL
ftr-413	879	3	hukkanen-campbell	PERSON
ftr-413	879	4	274	CARDINAL
ftr-413	879	5	1312	CARDINAL
ftr-413	879	6	88	CARDINAL
ftr-413	879	7	2001-7983	DATE
ftr-413	879	8	2002-	DATE
ftr-413	880	1	¶ 50,351	CARDINAL
ftr-413	880	2	10th	ORDINAL
ftr-413	881	1	12/19/01	CARDINAL
ftr-413	881	2	aff’g t.c.	PERSON
ftr-413	882	1	2000-180	CARDINAL
ftr-413	882	2	6/12/01	CARDINAL
ftr-413	882	3	535	CARDINAL
ftr-413	882	4	u.s. 1056	EVENT
ftr-413	882	5	5/13/02	CARDINAL
ftr-413	882	6	raymond v. united states	PERSON
ftr-413	882	7	355	CARDINAL
ftr-413	882	8	107	CARDINAL
ftr-413	882	9	93	CARDINAL
ftr-413	882	10	2004-416	DATE
ftr-413	883	1	¶ 50,124	CARDINAL
ftr-413	883	2	2d	DATE
ftr-413	886	1	eleventh	ORDINAL
ftr-413	887	1	davis v. commissioner	PERSON
ftr-413	887	2	210	CARDINAL
ftr-413	887	3	1346	CARDINAL
ftr-413	887	4	2000	CARDINAL
ftr-413	888	1	¶ 50,431	CARDINAL
ftr-413	888	2	4/27/00	CARDINAL
ftr-413	888	3	aff’g t.c.	PERSON
ftr-413	889	1	1998	CARDINAL
ftr-413	889	2	248	CARDINAL
ftr-413	890	1	willa mae davis	PERSON
ftr-413	890	2	151,000	MONEY
ftr-413	890	3	$6 million	MONEY
ftr-413	890	4	two	CARDINAL
ftr-413	890	5	alabama	GPE
ftr-413	891	1	3,039,191	MONEY
ftr-413	892	1	davis	PERSON
ftr-413	892	2	eleventh	ORDINAL
ftr-413	892	3	cotnam	ORG
ftr-413	892	4	bonner v. city	PERSON
ftr-413	892	5	prichard	GPE
ftr-413	892	6	alabama	GPE
ftr-413	892	7	661	CARDINAL
ftr-413	892	8	1206	DATE
ftr-413	892	9	11th	ORDINAL
ftr-413	892	10	1981	DATE
ftr-413	892	11	fifth	ORDINAL
ftr-413	892	12	eleventh	ORDINAL
ftr-413	892	13	eleventh	ORDINAL
ftr-413	893	1	cotnam	PERSON
ftr-413	893	2	263	CARDINAL
ftr-413	893	3	119	CARDINAL
ftr-413	893	4	5th	ORDINAL
ftr-413	893	5	1959	DATE
ftr-413	893	6	2-1	DATE
ftr-413	893	7	j. dissenting	PERSON
ftr-413	893	8	fifth	ORDINAL
ftr-413	894	1	alabama	GPE
ftr-413	894	2	lien	PERSON
ftr-413	895	1	sixth	ORDINAL
ftr-413	895	2	ninth	ORDINAL
ftr-413	895	3	clarks v. united states	GPE
ftr-413	895	4	202	CARDINAL
ftr-413	895	5	854	CARDINAL
ftr-413	895	6	85	CARDINAL
ftr-413	896	1	¶ 50,158	CARDINAL
ftr-413	896	2	6th	ORDINAL
ftr-413	897	1	michigan	GPE
ftr-413	897	2	340	CARDINAL
ftr-413	897	3	1074	CARDINAL
ftr-413	897	4	9th	ORDINAL
ftr-413	897	5	8/27/03	CARDINAL
ftr-413	897	6	rev’g t.c.	PERSON
ftr-413	898	1	2002-5	DATE
ftr-413	898	2	1/8/02	DATE
ftr-413	898	3	oregon	GPE
ftr-413	898	4	125	CARDINAL
ftr-413	898	5	s. ct	PERSON
ftr-413	898	6	826	CARDINAL
ftr-413	898	7	2005-	DATE
ftr-413	899	1	¶ 50,155	CARDINAL
ftr-413	899	2	u.s. 1/24/05	ORG
ftr-413	900	1	82	CARDINAL
ftr-413	900	2	florida	GPE
ftr-413	901	1	1	CARDINAL
ftr-413	901	2	340	CARDINAL
ftr-413	901	3	1074	CARDINAL
ftr-413	901	4	9th	ORDINAL
ftr-413	901	5	8/27/03	CARDINAL
ftr-413	901	6	rev’g t.c.	PERSON
ftr-413	902	1	2002-5	DATE
ftr-413	903	1	oregon	GPE
ftr-413	903	2	ninth	ORDINAL
ftr-413	903	3	thomas	PERSON
ftr-413	904	1	thomas	PERSON
ftr-413	905	1	oregon	GPE
ftr-413	905	2	alabama	GPE
ftr-413	906	1	fifth	ORDINAL
ftr-413	906	2	cotnam v. commissioner	ORG
ftr-413	906	3	263	CARDINAL
ftr-413	906	4	119	CARDINAL
ftr-413	906	5	5th	ORDINAL
ftr-413	906	6	alabama	GPE
ftr-413	906	7	ab initio	ORG
ftr-413	907	1	thomas	PERSON
ftr-413	907	2	ninth	ORDINAL
ftr-413	907	3	benci-woodward v. commissioner	ORG
ftr-413	907	4	219	CARDINAL
ftr-413	907	5	941	CARDINAL
ftr-413	907	6	943	CARDINAL
ftr-413	907	7	9th	ORDINAL
ftr-413	909	1	531	CARDINAL
ftr-413	909	2	2001	DATE
ftr-413	909	3	coady v. commissioner	PERSON
ftr-413	909	4	213	CARDINAL
ftr-413	909	5	1187	CARDINAL
ftr-413	909	6	9th	ORDINAL
ftr-413	909	7	oregon	GPE
ftr-413	909	8	california	GPE
ftr-413	909	9	alaska	GPE
ftr-413	910	1	thomas described	PERSON
ftr-413	910	2	fifth	ORDINAL
ftr-413	910	3	texas	GPE
ftr-413	910	4	srivastava v. commissioner	PERSON
ftr-413	910	5	220	CARDINAL
ftr-413	910	6	353	CARDINAL
ftr-413	910	7	5th	ORDINAL
ftr-413	910	8	2000	DATE
ftr-413	910	9	eleventh	ORDINAL
ftr-413	910	10	cotnam	GPE
ftr-413	910	11	alabama	GPE
ftr-413	910	12	eleventh	ORDINAL
ftr-413	910	13	249	CARDINAL
ftr-413	910	14	1275	CARDINAL
ftr-413	910	15	1278	CARDINAL
ftr-413	910	16	11th	ORDINAL
ftr-413	910	17	2001	DATE
ftr-413	910	18	srivastava	PERSON
ftr-413	910	19	fifth	ORDINAL
ftr-413	910	20	texas	GPE
ftr-413	910	21	eleventh	ORDINAL
ftr-413	910	22	alabama	GPE
ftr-413	910	23	cotnam	PERSON
ftr-413	911	1	eleventh	ORDINAL
ftr-413	911	2	florida	GPE
ftr-413	911	3	georgia	GPE
ftr-413	912	1	fifth	ORDINAL
ftr-413	912	2	sixth	ORDINAL
ftr-413	913	1	srivastava v. commissioner	PERSON
ftr-413	913	2	220	CARDINAL
ftr-413	913	3	353	CARDINAL
ftr-413	913	4	2000	CARDINAL
ftr-413	914	1	¶ 50,597	CARDINAL
ftr-413	914	2	5th	ORDINAL
ftr-413	914	3	2000	DATE
ftr-413	915	1	2-1	DATE
ftr-413	915	2	rev’g t.c.	PERSON
ftr-413	915	3	1998-362	CARDINAL
ftr-413	915	4	125	CARDINAL
ftr-413	915	5	s. ct	PERSON
ftr-413	916	1	826	CARDINAL
ftr-413	916	2	1/24/05	CARDINAL
ftr-413	917	1	texas	GPE
ftr-413	917	2	alabama	GPE
ftr-413	917	3	texas	GPE
ftr-413	918	1	dennis	PERSON
ftr-413	918	2	cotnam	PERSON
ftr-413	918	3	alabama	GPE
ftr-413	918	4	texas	GPE
ftr-413	919	1	1	CARDINAL
ftr-413	919	2	sixth	ORDINAL
ftr-413	920	1	345	CARDINAL
ftr-413	920	2	373	CARDINAL
ftr-413	920	3	92	CARDINAL
ftr-413	920	4	83 2003-6298	DATE
ftr-413	920	5	6th	ORDINAL
ftr-413	921	1	9/30/03	CARDINAL
ftr-413	921	2	125	CARDINAL
ftr-413	921	3	s. ct	PERSON
ftr-413	922	1	826	CARDINAL
ftr-413	922	2	1/24/05	CARDINAL
ftr-413	923	1	sixth	ORDINAL
ftr-413	923	2	fifth	ORDINAL
ftr-413	923	3	srivastava v. commissioner	PERSON
ftr-413	923	4	220	CARDINAL
ftr-413	923	5	353	CARDINAL
ftr-413	923	6	5th	ORDINAL
ftr-413	923	7	2000	DATE
ftr-413	923	8	sixth	ORDINAL
ftr-413	923	9	clarks v. commissioner	ORG
ftr-413	923	10	202	CARDINAL
ftr-413	923	11	854	CARDINAL
ftr-413	923	12	6th	ORDINAL
ftr-413	923	13	2000	DATE
ftr-413	924	1	michigan	GPE
ftr-413	924	2	california	GPE
ftr-413	924	3	california	GPE
ftr-413	924	4	california	GPE
ftr-413	924	5	california	GPE
ftr-413	924	6	ninth	ORDINAL
ftr-413	924	7	219	CARDINAL
ftr-413	924	8	941	CARDINAL
ftr-413	924	9	9th	ORDINAL
ftr-413	925	1	d. the supreme court	ORG
ftr-413	926	1	125	CARDINAL
ftr-413	926	2	s. ct	PERSON
ftr-413	926	3	826	CARDINAL
ftr-413	926	4	2005-	DATE
ftr-413	926	5	¶ 50,155	CARDINAL
ftr-413	926	6	u.s. 1/24/05	ORG
ftr-413	926	7	8	CARDINAL
ftr-413	927	1	justice kennedy	PERSON
ftr-413	928	1	lucas v. earl	PERSON
ftr-413	928	2	281	CARDINAL
ftr-413	928	3	111	CARDINAL
ftr-413	928	4	1930	DATE
ftr-413	928	5	311	CARDINAL
ftr-413	928	6	112	CARDINAL
ftr-413	928	7	1940	DATE
ftr-413	931	1	e. congress	PERSON
ftr-413	933	1	section 703	LAW
ftr-413	933	2	american	NORP
ftr-413	933	3	2004	DATE
ftr-413	933	4	19	CARDINAL
ftr-413	933	5	18	CARDINAL
ftr-413	934	1	84	CARDINAL
ftr-413	934	2	florida	GPE
ftr-413	938	1	d.	NORP
ftr-413	938	2	1	CARDINAL
ftr-413	938	3	section 183	LAW
ftr-413	938	4	davy jones’s	PERSON
ftr-413	939	1	magassy	PERSON
ftr-413	939	2	t.c.	PERSON
ftr-413	940	1	2004-4	DATE
ftr-413	941	1	183	CARDINAL
ftr-413	941	2	1231	CARDINAL
ftr-413	942	1	1	CARDINAL
ftr-413	943	1	irs	ORG
ftr-413	944	1	baker v. commissioner	PERSON
ftr-413	944	2	122 t.c	QUANTITY
ftr-413	944	3	143	CARDINAL
ftr-413	944	4	2/19/04	CARDINAL
ftr-413	945	1	monthly	DATE
ftr-413	947	1	67	CARDINAL
ftr-413	947	2	70	DATE
ftr-413	949	1	75-302	CARDINAL
ftr-413	949	2	1975-2	DATE
ftr-413	950	1	76	CARDINAL
ftr-413	950	2	1976-2	DATE
ftr-413	950	3	82	DATE
ftr-413	951	1	monthly	DATE
ftr-413	955	1	2	CARDINAL
ftr-413	956	1	122 t.c	QUANTITY
ftr-413	956	2	378	CARDINAL
ftr-413	956	3	5/21/04	CARDINAL
ftr-413	957	1	colvin	PERSON
ftr-413	957	2	164	CARDINAL
ftr-413	957	3	216	CARDINAL
ftr-413	957	4	2005	DATE
ftr-413	957	5	85 3	DATE
ftr-413	958	1	201	CARDINAL
ftr-413	958	2	2004	DATE
ftr-413	960	1	2004	DATE
ftr-413	961	1	vi	PERSON
ftr-413	961	2	1	CARDINAL
ftr-413	962	1	2004-59	DATE
ftr-413	962	2	2004-24	DATE
ftr-413	963	1	1050	CARDINAL
ftr-413	963	2	5/25/04	CARDINAL
ftr-413	966	1	301.7701-3(g)(1)(i	CARDINAL
ftr-413	969	1	84	CARDINAL
ftr-413	969	2	1984-2	DATE
ftr-413	969	3	three	CARDINAL
ftr-413	972	1	84	CARDINAL
ftr-413	974	1	70-598	CARDINAL
ftr-413	974	2	1970-2	DATE
ftr-413	974	3	168	CARDINAL
ftr-413	975	1	2	CARDINAL
ftr-413	975	2	american	NORP
ftr-413	975	3	2004	DATE
ftr-413	975	4	§ 362(e	ORG
ftr-413	975	5	351	CARDINAL
ftr-413	977	1	1	CARDINAL
ftr-413	978	1	merrill lynch	ORG
ftr-413	979	1	merrill lynch & co.	ORG
ftr-413	980	1	120	CARDINAL
ftr-413	980	2	12	CARDINAL
ftr-413	980	3	1/15/03	CARDINAL
ftr-413	981	1	1986	DATE
ftr-413	981	2	1987	DATE
ftr-413	981	3	merrill lynch	ORG
ftr-413	981	4	first	ORDINAL
ftr-413	981	5	second	ORDINAL
ftr-413	982	1	86	CARDINAL
ftr-413	982	2	florida	GPE
ftr-413	983	1	reg	CARDINAL
ftr-413	984	1	1.1502-80(b	DATE
ftr-413	984	2	304	CARDINAL
ftr-413	984	3	merrill lynch	ORG
ftr-413	984	4	351	CARDINAL
ftr-413	984	5	merrill lynch	ORG
ftr-413	987	1	1.1502-32	CARDINAL
ftr-413	989	1	irs	ORG
ftr-413	989	2	304	CARDINAL
ftr-413	990	1	304	CARDINAL
ftr-413	991	1	213	CARDINAL
ftr-413	991	2	913	CARDINAL
ftr-413	991	3	6th	ORDINAL
ftr-413	991	4	1954	DATE
ftr-413	992	1	niedermeyer v. commissioner	ORG
ftr-413	992	2	62	CARDINAL
ftr-413	992	3	280	CARDINAL
ftr-413	992	4	1974	DATE
ftr-413	992	5	irs	ORG
ftr-413	994	1	section 304	LAW
ftr-413	994	2	merrill parent’s	ORG
ftr-413	996	1	a.	PERSON
ftr-413	996	2	second	ORDINAL
ftr-413	997	1	386	CARDINAL
ftr-413	997	2	464	CARDINAL
ftr-413	997	3	94	CARDINAL
ftr-413	997	4	2004-6119	DATE
ftr-413	998	1	¶ 50,243	CARDINAL
ftr-413	998	2	2d	DATE
ftr-413	999	1	9/28/04	CARDINAL
ftr-413	1000	1	second	ORDINAL
ftr-413	1000	2	first	ORDINAL
ftr-413	1001	1	318	CARDINAL
ftr-413	1001	2	merrill lynch	ORG
ftr-413	1002	1	2005	DATE
ftr-413	1002	2	87 2	DATE
ftr-413	1003	1	hurst v. commissioner	PERSON
ftr-413	1003	2	124	CARDINAL
ftr-413	1003	3	16	CARDINAL
ftr-413	1004	1	10-year	DATE
ftr-413	1006	1	2004	DATE
ftr-413	1007	1	d. s	PERSON
ftr-413	1007	2	1	CARDINAL
ftr-413	1007	3	the same day	DATE
ftr-413	1008	1	rev	PERSON
ftr-413	1008	2	proc	PERSON
ftr-413	1009	1	2004-14, 2004-7	DATE
ftr-413	1010	1	489	CARDINAL
ftr-413	1010	2	2/17/04	CARDINAL
ftr-413	1011	1	the s corporation	ORG
ftr-413	1012	1	2.	CARDINAL
ftr-413	1013	1	oren v. commissioner	PERSON
ftr-413	1013	2	357	CARDINAL
ftr-413	1013	3	854	CARDINAL
ftr-413	1013	4	93	CARDINAL
ftr-413	1013	5	2004-858	DATE
ftr-413	1014	1	¶ 50,165	DATE
ftr-413	1014	2	8th	ORDINAL
ftr-413	1015	1	aff’g t.c.	PERSON
ftr-413	1016	1	2002	CARDINAL
ftr-413	1016	2	172	CARDINAL
ftr-413	1016	3	7/19/02	CARDINAL
ftr-413	1017	1	three	CARDINAL
ftr-413	1017	2	one	CARDINAL
ftr-413	1020	1	ruwe	PERSON
ftr-413	1021	1	200,000	MONEY
ftr-413	1023	1	ruwe	PERSON
ftr-413	1023	2	88	CARDINAL
ftr-413	1023	3	florida	GPE
ftr-413	1023	4	one	CARDINAL
ftr-413	1025	1	oren	PERSON
ftr-413	1027	1	oren	PERSON
ftr-413	1029	1	465	CARDINAL
ftr-413	1032	1	3	CARDINAL
ftr-413	1032	2	69	CARDINAL
ftr-413	1032	3	35544	CARDINAL
ftr-413	1032	4	6/25/04	CARDINAL
ftr-413	1033	1	1374	CARDINAL
ftr-413	1033	2	1374(d)(8	CARDINAL
ftr-413	1034	1	treasury	ORG
ftr-413	1035	1	4.	CARDINAL
ftr-413	1036	1	williams v. commissioner	PERSON
ftr-413	1036	2	123	CARDINAL
ftr-413	1036	3	144	CARDINAL
ftr-413	1036	4	7/22/04	CARDINAL
ftr-413	1037	1	two	CARDINAL
ftr-413	1037	2	the year	DATE
ftr-413	1038	1	the beginning of december	DATE
ftr-413	1039	1	1377	CARDINAL
ftr-413	1040	1	kroupa	PERSON
ftr-413	1041	1	the entire year	DATE
ftr-413	1042	1	t.c.	PERSON
ftr-413	1043	1	2000	CARDINAL
ftr-413	1043	2	190	CARDINAL
ftr-413	1044	1	2005	DATE
ftr-413	1044	2	89	CARDINAL
ftr-413	1044	3	1398(i	CARDINAL
ftr-413	1045	1	a.	PERSON
ftr-413	1046	1	mourad v. commissioner	PERSON
ftr-413	1046	2	121 t.c	QUANTITY
ftr-413	1046	3	1	CARDINAL
ftr-413	1046	4	387	CARDINAL
ftr-413	1046	5	27	CARDINAL
ftr-413	1046	6	94	CARDINAL
ftr-413	1046	7	2004-6440	DATE
ftr-413	1047	1	¶ 50,419	CARDINAL
ftr-413	1047	2	1st	ORDINAL
ftr-413	1048	1	1st	ORDINAL
ftr-413	1050	1	chapter 11	LAW
ftr-413	1050	2	the s corporation	ORG
ftr-413	1051	1	5	CARDINAL
ftr-413	1051	2	2004-85	DATE
ftr-413	1051	3	2004-33	DATE
ftr-413	1052	1	189	CARDINAL
ftr-413	1052	2	7/16/04	CARDINAL
ftr-413	1056	1	301.7701-3(b	DATE
ftr-413	1057	1	6	CARDINAL
ftr-413	1057	2	one	CARDINAL
ftr-413	1057	3	one	CARDINAL
ftr-413	1058	1	section 231	LAW
ftr-413	1058	2	american	NORP
ftr-413	1058	3	2004	DATE
ftr-413	1058	4	1361	CARDINAL
ftr-413	1058	5	one	CARDINAL
ftr-413	1059	1	six	CARDINAL
ftr-413	1060	1	fifth	ORDINAL
ftr-413	1061	1	arkansas	GPE
ftr-413	1062	1	mormon	NORP
ftr-413	1062	2	salt lake city	GPE
ftr-413	1063	1	thousands	CARDINAL
ftr-413	1063	2	100	CARDINAL
ftr-413	1064	1	75 to 100	CARDINAL
ftr-413	1065	1	section 232	LAW
ftr-413	1065	2	american	NORP
ftr-413	1065	3	2004	DATE
ftr-413	1065	4	1361	CARDINAL
ftr-413	1065	5	75 to 100	CARDINAL
ftr-413	1066	1	7	CARDINAL
ftr-413	1066	2	section 233	LAW
ftr-413	1066	3	american	NORP
ftr-413	1066	4	2004	DATE
ftr-413	1066	5	1361	CARDINAL
ftr-413	1067	1	90	CARDINAL
ftr-413	1067	2	florida	GPE
ftr-413	1068	1	si a. section 237	PERSON
ftr-413	1068	2	american	NORP
ftr-413	1068	3	2004	DATE
ftr-413	1069	1	8	CARDINAL
ftr-413	1070	1	234	CARDINAL
ftr-413	1070	2	american	NORP
ftr-413	1070	3	2004	DATE
ftr-413	1070	4	1361	CARDINAL
ftr-413	1070	5	9	CARDINAL
ftr-413	1070	6	section 235	LAW
ftr-413	1070	7	american	NORP
ftr-413	1070	8	2004	DATE
ftr-413	1071	1	10	CARDINAL
ftr-413	1071	2	section 236	LAW
ftr-413	1071	3	american	NORP
ftr-413	1071	4	2004	DATE
ftr-413	1071	5	1361	CARDINAL
ftr-413	1072	1	11	CARDINAL
ftr-413	1072	2	section 238	LAW
ftr-413	1072	3	american	NORP
ftr-413	1072	4	2004	DATE
ftr-413	1074	1	section 239	LAW
ftr-413	1074	2	american	NORP
ftr-413	1074	3	2004	DATE
ftr-413	1074	4	1361	CARDINAL
ftr-413	1075	1	12	CARDINAL
ftr-413	1075	2	section 240	LAW
ftr-413	1075	3	american	NORP
ftr-413	1075	4	2004	DATE
ftr-413	1075	5	4975	DATE
ftr-413	1076	1	e. affiliated corporations	ORG
ftr-413	1076	2	1	CARDINAL
ftr-413	1077	1	t.d	PERSON
ftr-413	1077	2	9089	DATE
ftr-413	1077	3	section 1502	LAW
ftr-413	1078	1	section 108	LAW
ftr-413	1078	2	68	CARDINAL
ftr-413	1078	3	52487-03	CARDINAL
ftr-413	1079	1	treasury	ORG
ftr-413	1081	1	1.1502-19t(b	CARDINAL
ftr-413	1083	1	1.1502-21t(b	CARDINAL
ftr-413	1085	1	1.1502-32	CARDINAL
ftr-413	1087	1	1.1502-28	CARDINAL
ftr-413	1087	2	108	CARDINAL
ftr-413	1089	1	2005	DATE
ftr-413	1089	2	91	CARDINAL
ftr-413	1089	3	dominion industries, inc.	ORG
ftr-413	1090	1	v. united states	GPE
ftr-413	1091	1	532	CARDINAL
ftr-413	1091	2	822	CARDINAL
ftr-413	1091	3	2001	DATE
ftr-413	1091	4	§108(b	ORG
ftr-413	1091	5	first	ORDINAL
ftr-413	1095	1	68	CARDINAL
ftr-413	1095	2	52542-01	DATE
ftr-413	1097	1	t.d	PERSON
ftr-413	1097	2	9098	DATE
ftr-413	1097	3	section 1502	LAW
ftr-413	1097	4	section 108	LAW
ftr-413	1097	5	68	CARDINAL
ftr-413	1097	6	69024-01	DATE
ftr-413	1100	1	1.150228t(a)(4	CARDINAL
ftr-413	1100	2	§ 108(b	ORG
ftr-413	1100	3	year	DATE
ftr-413	1101	1	8/29/03	CARDINAL
ftr-413	1102	1	1.1502-13	CARDINAL
ftr-413	1103	1	t.d	PERSON
ftr-413	1103	2	9117	DATE
ftr-413	1103	3	section 1502	LAW
ftr-413	1103	4	section 108	LAW
ftr-413	1103	5	69	CARDINAL
ftr-413	1103	6	12069-01	DATE
ftr-413	1103	7	3/15/04	CARDINAL
ftr-413	1103	8	section 1502	LAW
ftr-413	1103	9	section 108	LAW
ftr-413	1103	10	108	CARDINAL
ftr-413	1103	11	69	CARDINAL
ftr-413	1103	12	12091-01	DATE
ftr-413	1103	13	3/15/04	CARDINAL
ftr-413	1106	1	1.1502-13(c)(6)(i	CARDINAL
ftr-413	1108	1	2	CARDINAL
ftr-413	1110	1	american	NORP
ftr-413	1110	2	2004	DATE
ftr-413	1110	3	1502	CARDINAL
ftr-413	1110	4	92	CARDINAL
ftr-413	1110	5	florida	GPE
ftr-413	1111	1	si chapter 1	PERSON
ftr-413	1112	1	section 844(b	LAW
ftr-413	1112	2	american	NORP
ftr-413	1112	3	2004	DATE
ftr-413	1112	4	1986	DATE
ftr-413	1112	5	1.1502-20(c)(1)(iii	CARDINAL
ftr-413	1112	6	january 1, 2001	DATE
ftr-413	1112	7	v. united states	GPE
ftr-413	1112	8	255	CARDINAL
ftr-413	1112	9	1357	CARDINAL
ftr-413	1113	1	fed	ORG
ftr-413	1113	2	cir. 2001	ORG
ftr-413	1114	1	3	CARDINAL
ftr-413	1116	1	american	NORP
ftr-413	1116	2	2004	DATE
ftr-413	1116	3	1563	DATE
ftr-413	1116	4	75,000	MONEY
ftr-413	1117	1	80 percent	PERCENT
ftr-413	1117	2	5	CARDINAL
ftr-413	1118	1	4	CARDINAL
ftr-413	1119	1	t.d	PERSON
ftr-413	1119	2	69	CARDINAL
ftr-413	1119	3	12799-01	DATE
ftr-413	1119	4	3/18/04	CARDINAL
ftr-413	1119	5	reg-153172-03	DATE
ftr-413	1119	6	69	CARDINAL
ftr-413	1119	7	12811-01	DATE
ftr-413	1119	8	3/18/04	CARDINAL
ftr-413	1122	1	a. basis disconformity method	PERSON
ftr-413	1123	1	2004-58	DATE
ftr-413	1123	2	2004-39	DATE
ftr-413	1124	1	520	CARDINAL
ftr-413	1124	2	8/25/04	CARDINAL
ftr-413	1125	1	irs	ORG
ftr-413	1128	1	t.d	PERSON
ftr-413	1128	2	9187	DATE
ftr-413	1128	3	70	CARDINAL
ftr-413	1128	4	10319-01	DATE
ftr-413	1129	1	1502	CARDINAL
ftr-413	1129	2	2004-58	DATE
ftr-413	1130	1	f. reorganizations 1	PERSON
ftr-413	1130	2	2004-44	DATE
ftr-413	1130	3	28	CARDINAL
ftr-413	1130	4	32	CARDINAL
ftr-413	1130	5	6/22/04	CARDINAL
ftr-413	1131	1	proc	PERSON
ftr-413	1132	1	81-70	CARDINAL
ftr-413	1132	2	1981	DATE
ftr-413	1132	3	2	CARDINAL
ftr-413	1132	4	729	CARDINAL
ftr-413	1133	1	1981	DATE
ftr-413	1133	2	today	DATE
ftr-413	1134	1	2005	DATE
ftr-413	1134	2	93 2	CARDINAL
ftr-413	1134	3	2004-78	DATE
ftr-413	1134	4	2004-31	DATE
ftr-413	1134	5	108	CARDINAL
ftr-413	1134	6	7/13/04	CARDINAL
ftr-413	1136	1	two years	DATE
ftr-413	1137	1	354	CARDINAL
ftr-413	1139	1	1.1001-3	CARDINAL
ftr-413	1140	1	3	CARDINAL
ftr-413	1140	2	2004-83	DATE
ftr-413	1140	3	2004-32	DATE
ftr-413	1141	1	157	CARDINAL
ftr-413	1141	2	7/16/04	CARDINAL
ftr-413	1143	1	338	CARDINAL
ftr-413	1143	2	332	CARDINAL
ftr-413	1144	1	1	CARDINAL
ftr-413	1147	1	2004-23, 2004-11	DATE
ftr-413	1148	1	585	CARDINAL
ftr-413	1148	2	2/13/04	CARDINAL
ftr-413	1149	1	355	CARDINAL
ftr-413	1150	1	2004	DATE
ftr-413	1151	1	94	CARDINAL
ftr-413	1151	2	florida	GPE
ftr-413	1152	1	si i.	PERSON
ftr-413	1152	2	1	CARDINAL
ftr-413	1154	1	illinois tool works inc.	ORG
ftr-413	1155	1	355	CARDINAL
ftr-413	1155	2	997	CARDINAL
ftr-413	1155	3	93	CARDINAL
ftr-413	1155	4	2004-548	DATE
ftr-413	1156	1	¶ 50,130	DATE
ftr-413	1156	2	7th	ORDINAL
ftr-413	1157	1	1/21/04	CARDINAL
ftr-413	1157	2	aff’g 117 t.c.39	MONEY
ftr-413	1157	3	7/31/01	CARDINAL
ftr-413	1158	1	approximately $126 million	MONEY
ftr-413	1159	1	lemelson v. champion	ORG
ftr-413	1159	2	975 f.2d	MONEY
ftr-413	1159	3	869	CARDINAL
ftr-413	1159	4	1992	DATE
ftr-413	1159	5	350,000	MONEY
ftr-413	1160	1	over $17 million	MONEY
ftr-413	1163	1	2	CARDINAL
ftr-413	1163	2	382	CARDINAL
ftr-413	1163	3	nol	ORG
ftr-413	1164	1	garber industries holding co.	ORG
ftr-413	1165	1	124	CARDINAL
ftr-413	1165	2	1	CARDINAL
ftr-413	1165	3	1/25/05	CARDINAL
ftr-413	1166	1	1986	DATE
ftr-413	1166	2	one	CARDINAL
ftr-413	1166	3	charles	PERSON
ftr-413	1166	4	68 percent to 19 percent	PERCENT
ftr-413	1166	5	kenneth	PERSON
ftr-413	1166	6	26 percent to 65 percent	PERCENT
ftr-413	1167	1	1988	DATE
ftr-413	1167	2	charles	PERSON
ftr-413	1167	3	kenneth	PERSON
ftr-413	1167	4	kenneth	PERSON
ftr-413	1167	5	19 percent to 84 percent	PERCENT
ftr-413	1168	1	charles	PERSON
ftr-413	1168	2	kenneth	PERSON
ftr-413	1169	1	one	CARDINAL
ftr-413	1169	2	one	CARDINAL
ftr-413	1170	1	halpern	PERSON
ftr-413	1170	2	the beginning of the 3-year	DATE
ftr-413	1170	3	1998	DATE
ftr-413	1171	1	third	ORDINAL
ftr-413	1171	2	6	CARDINAL
ftr-413	1172	1	2	CARDINAL
ftr-413	1172	2	519	CARDINAL
ftr-413	1173	1	95	CARDINAL
ftr-413	1174	1	years	DATE
ftr-413	1174	2	2004	DATE
ftr-413	1175	1	1	CARDINAL
ftr-413	1177	1	122 t.c	QUANTITY
ftr-413	1177	2	295	CARDINAL
ftr-413	1178	1	forsyth	GPE
ftr-413	1179	1	forsyth	GPE
ftr-413	1180	1	70 percent	PERCENT
ftr-413	1180	2	forsyth	GPE
ftr-413	1180	3	30 percent	PERCENT
ftr-413	1180	4	63 percent	PERCENT
ftr-413	1180	5	forsyth	GPE
ftr-413	1181	1	752	CARDINAL
ftr-413	1181	2	forsyth	GPE
ftr-413	1182	1	forsyth	GPE
ftr-413	1184	1	1.752-1(a)(1	CARDINAL
ftr-413	1184	2	1.752-2(c)(2	CARDINAL
ftr-413	1186	1	1.752-4(b)(2)(iii	DATE
ftr-413	1187	1	haines	PERSON
ftr-413	1188	1	1.752-4(b)(2)(iii	DATE
ftr-413	1188	2	forsyth	GPE
ftr-413	1189	1	2	CARDINAL
ftr-413	1189	2	reg-128767-04	DATE
ftr-413	1189	3	section 752	LAW
ftr-413	1189	4	69	CARDINAL
ftr-413	1189	5	49832	CARDINAL
ftr-413	1189	6	8/12/04	CARDINAL
ftr-413	1191	1	96	CARDINAL
ftr-413	1191	2	florida	GPE
ftr-413	1192	1	si c.	PERSON
ftr-413	1192	2	1	CARDINAL
ftr-413	1193	1	reg-139796-02	DATE
ftr-413	1194	1	68	CARDINAL
ftr-413	1194	2	39498	DATE
ftr-413	1194	3	7/2/03	ORDINAL
ftr-413	1197	1	a.	PERSON
ftr-413	1198	1	t.d	PERSON
ftr-413	1199	1	69	CARDINAL
ftr-413	1199	2	5/6/04	TIME
ftr-413	1200	1	5/6/04	CARDINAL
ftr-413	1201	1	2	CARDINAL
ftr-413	1201	2	section 833	LAW
ftr-413	1201	3	american	NORP
ftr-413	1201	4	2004	DATE
ftr-413	1201	5	§§ 704(c	ORG
ftr-413	1201	6	734	CARDINAL
ftr-413	1201	7	743	CARDINAL
ftr-413	1205	1	250,000	MONEY
ftr-413	1206	1	250,000	MONEY
ftr-413	1207	1	§§ 734	ORG
ftr-413	1207	2	743	CARDINAL
ftr-413	1207	3	754	CARDINAL
ftr-413	1209	1	3	CARDINAL
ftr-413	1209	2	american	NORP
ftr-413	1209	3	2004	DATE
ftr-413	1209	4	755	CARDINAL
ftr-413	1210	1	1	CARDINAL
ftr-413	1212	1	2004-43	DATE
ftr-413	1212	2	18	CARDINAL
ftr-413	1213	1	842	CARDINAL
ftr-413	1215	1	2005	DATE
ftr-413	1215	2	97	CARDINAL
ftr-413	1217	1	seven years	DATE
ftr-413	1218	1	a. rev	PERSON
ftr-413	1220	1	2004-43	DATE
ftr-413	1220	2	1/19/05	CARDINAL
ftr-413	1222	1	200510	DATE
ftr-413	1222	2	2005	DATE
ftr-413	1223	1	1/19/05	CARDINAL
ftr-413	1224	1	2004-43	DATE
ftr-413	1224	2	18	CARDINAL
ftr-413	1225	1	842	CARDINAL
ftr-413	1226	1	irs	ORG
ftr-413	1227	1	2004-43	DATE
ftr-413	1227	2	737	CARDINAL
ftr-413	1228	1	irs	ORG
ftr-413	1228	2	treasury	ORG
ftr-413	1228	3	2004-43	DATE
ftr-413	1229	1	2	CARDINAL
ftr-413	1230	1	harbor cove marina	ORG
ftr-413	1230	2	123	CARDINAL
ftr-413	1230	3	64	CARDINAL
ftr-413	1230	4	7/15/04	CARDINAL
ftr-413	1231	1	harbor cove marina	PERSON
ftr-413	1231	2	1998	DATE
ftr-413	1231	3	one	CARDINAL
ftr-413	1231	4	collins	PERSON
ftr-413	1232	1	irs	ORG
ftr-413	1232	2	irs	ORG
ftr-413	1233	1	collins	PERSON
ftr-413	1234	1	laro	PERSON
ftr-413	1234	2	1	CARDINAL
ftr-413	1234	3	2	CARDINAL
ftr-413	1234	4	3	CARDINAL
ftr-413	1234	5	a subsequent year	DATE
ftr-413	1235	1	3	CARDINAL
ftr-413	1235	2	section 896	LAW
ftr-413	1235	3	american	NORP
ftr-413	1235	4	2004	DATE
ftr-413	1235	5	108(e)(8	CARDINAL
ftr-413	1236	1	98	CARDINAL
ftr-413	1236	2	florida	GPE
ftr-413	1237	1	si e.	PERSON
ftr-413	1237	2	1	CARDINAL
ftr-413	1237	3	2004-49	DATE
ftr-413	1237	4	2004-21	DATE
ftr-413	1238	1	939	CARDINAL
ftr-413	1238	2	5/24/04	CARDINAL
ftr-413	1239	1	197	CARDINAL
ftr-413	1240	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-413	1242	1	1	CARDINAL
ftr-413	1243	1	2004-88	DATE
ftr-413	1243	2	2004-32	DATE
ftr-413	1244	1	165	CARDINAL
ftr-413	1244	2	8/9/04	CARDINAL
ftr-413	1245	1	6221-6234	DATE
ftr-413	1245	2	6231(a)(9	CARDINAL
ftr-413	1247	1	g. miscellaneous	PERSON
ftr-413	1247	2	2004	DATE
ftr-413	1249	1	1	CARDINAL
ftr-413	1250	1	nancy reagan	PERSON
ftr-413	1250	2	don turlington	PERSON
ftr-413	1251	1	united states	GPE
ftr-413	1251	2	330	CARDINAL
ftr-413	1251	3	f. supp	PERSON
ftr-413	1252	1	2d 122, 2004-2	DATE
ftr-413	1253	1	¶ 50,351	CARDINAL
ftr-413	1253	2	d.	NORP
ftr-413	1254	1	janet bond	PERSON
ftr-413	1254	2	arterton	PERSON
ftr-413	1254	3	40-percent	PERCENT
ftr-413	1254	4	20-percent	PERCENT
ftr-413	1255	1	198	CARDINAL
ftr-413	1256	1	2005	DATE
ftr-413	1256	2	99 several million dollars	MONEY
ftr-413	1256	3	$385 million	MONEY
ftr-413	1257	1	shearman & sterling	ORG
ftr-413	1258	1	don turlington	PERSON
ftr-413	1259	1	king & spalding	ORG
ftr-413	1259	2	almost a year	DATE
ftr-413	1260	1	1	CARDINAL
ftr-413	1260	2	myron scholes	PERSON
ftr-413	1260	3	eleven	CARDINAL
ftr-413	1260	4	$7 million	MONEY
ftr-413	1260	5	2	CARDINAL
ftr-413	1260	6	king & spalding	ORG
ftr-413	1260	7	3	CARDINAL
ftr-413	1260	8	three	CARDINAL
ftr-413	1260	9	4	CARDINAL
ftr-413	1260	10	more than 400 percent	PERCENT
ftr-413	1260	11	5	CARDINAL
ftr-413	1260	12	6	CARDINAL
ftr-413	1263	1	king & spalding	ORG
ftr-413	1263	2	4/15/98	CARDINAL
ftr-413	1263	3	7	CARDINAL
ftr-413	1263	4	1/27/99	CARDINAL
ftr-413	1263	5	king & spalding	ORG
ftr-413	1263	6	second	ORDINAL
ftr-413	1264	1	arterton	PERSON
ftr-413	1264	2	second	ORDINAL
ftr-413	1264	3	goldstein	GPE
ftr-413	1264	4	gilman	PRODUCT
ftr-413	1264	5	grove	GPE
ftr-413	1264	6	blake	ORG
ftr-413	1264	7	grove	GPE
ftr-413	1264	8	tenth	ORDINAL
ftr-413	1264	9	king & spalding’s	ORG
ftr-413	1265	1	100	CARDINAL
ftr-413	1265	2	florida	GPE
ftr-413	1266	1	400,000	MONEY
ftr-413	1267	1	hourly	TIME
ftr-413	1267	2	100,000	MONEY
ftr-413	1268	1	king & spalding	ORG
ftr-413	1269	1	king & spalding	ORG
ftr-413	1270	1	j u	PERSON
ftr-413	1279	1	o	DATE
ftr-413	1282	1	an7 av	PERSON
ftr-413	1282	2	martindale-hubbell	ORG
ftr-413	1283	1	myron scholes	PERSON
ftr-413	1283	2	robert merton	PERSON
ftr-413	1283	3	1997	DATE
ftr-413	1283	4	two	CARDINAL
ftr-413	1283	5	twelve	CARDINAL
ftr-413	1284	1	one	CARDINAL
ftr-413	1284	2	14	CARDINAL
ftr-413	1285	1	$3.65 billion	MONEY
ftr-413	1288	1	arterton	PERSON
ftr-413	1288	2	janet bond	PERSON
ftr-413	1289	1	1944	DATE
ftr-413	1289	2	philadelphia	GPE
ftr-413	1289	3	pa.	GPE
ftr-413	1289	4	s. district court	ORG
ftr-413	1289	5	connecticut	GPE
ftr-413	1290	1	william j. clinton	PERSON
ftr-413	1290	2	january 23, 1995	DATE
ftr-413	1290	3	jose a. cabranes	PERSON
ftr-413	1290	4	senate	ORG
ftr-413	1290	5	march 24, 1995	DATE
ftr-413	1290	6	march 24, 1995	DATE
ftr-413	1291	1	mount holyoke college	ORG
ftr-413	1291	2	b.a.	GPE
ftr-413	1291	3	1966	DATE
ftr-413	1291	4	northeastern university school of law	ORG
ftr-413	1291	5	j.d.	PERSON
ftr-413	1291	6	1977	DATE
ftr-413	1293	1	herbert stern	PERSON
ftr-413	1293	2	u.s.	GPE
ftr-413	1293	3	new jersey	GPE
ftr-413	1293	4	1977-1978	DATE
ftr-413	1293	5	new haven	GPE
ftr-413	1293	6	connecticut	GPE
ftr-413	1293	7	1978-1995	DATE
ftr-413	1295	1	2005	DATE
ftr-413	1295	2	101 2	DATE
ftr-413	1296	1	irs	ORG
ftr-413	1297	1	a.	PERSON
ftr-413	1298	1	cc-2004-036 (9/22/04	ORG
ftr-413	1301	1	b. irs	PERSON
ftr-413	1302	1	ir-2004128	DATE
ftr-413	1303	1	irs	ORG
ftr-413	1303	2	three	CARDINAL
ftr-413	1303	3	1	CARDINAL
ftr-413	1303	4	2	CARDINAL
ftr-413	1303	5	3	CARDINAL
ftr-413	1303	6	100 percent	PERCENT
ftr-413	1303	7	up to 10 percent	PERCENT
ftr-413	1304	1	50 percent	PERCENT
ftr-413	1305	1	3	CARDINAL
ftr-413	1305	2	2001-17	DATE
ftr-413	1306	1	black & decker corp.	ORG
ftr-413	1307	1	v. united states	GPE
ftr-413	1307	2	340	CARDINAL
ftr-413	1307	3	f. supp	PERSON
ftr-413	1308	1	2d 621	CARDINAL
ftr-413	1309	1	10/22/04	CARDINAL
ftr-413	1310	1	quarles	PERSON
ftr-413	1311	1	fourth	ORDINAL
ftr-413	1311	2	toyota	ORG
ftr-413	1311	3	752 f.2d	MONEY
ftr-413	1311	4	1985	DATE
ftr-413	1314	1	quarles	PERSON
ftr-413	1314	2	second	ORDINAL
ftr-413	1315	1	2001-17, 2001-9	DATE
ftr-413	1316	1	730	CARDINAL
ftr-413	1316	2	a. government’s	PERSON
ftr-413	1317	1	black & decker corp.	ORG
ftr-413	1318	1	102	CARDINAL
ftr-413	1318	2	florida	GPE
ftr-413	1319	1	si united states	PERSON
ftr-413	1319	2	2004	CARDINAL
ftr-413	1320	1	¶ 50,539	CARDINAL
ftr-413	1320	2	d. md.	PERSON
ftr-413	1320	3	8/3/04	TIME
ftr-413	1321	1	1998	DATE
ftr-413	1321	2	b & d	ORG
ftr-413	1321	3	three	CARDINAL
ftr-413	1322	1	b & d	ORG
ftr-413	1323	1	d.	NORP
ftr-413	1323	2	b & d created black & decker healthcare management inc.	ORG
ftr-413	1325	1	approximately $ 561 million dollars	MONEY
ftr-413	1325	2	$ 560 million dollars	MONEY
ftr-413	1325	3	bdhmi	GPE
ftr-413	1326	1	b & d	ORG
ftr-413	1326	2	bdhmi	GPE
ftr-413	1326	3	third	ORDINAL
ftr-413	1326	4	$ 1 million dollars	MONEY
ftr-413	1327	1	$ 561 million dollars	MONEY
ftr-413	1327	2	bdhmi	GPE
ftr-413	1327	3	b & d	ORG
ftr-413	1327	4	approximately $ 560 million dollars	MONEY
ftr-413	1327	5	1998	DATE
ftr-413	1328	1	three	CARDINAL
ftr-413	1331	1	irs	ORG
ftr-413	1332	1	1978	DATE
ftr-413	1333	1	2000	DATE
ftr-413	1333	2	2002	DATE
ftr-413	1333	3	10/18/99	CARDINAL
ftr-413	1334	1	4.	CARDINAL
ftr-413	1334	2	second	ORDINAL
ftr-413	1335	1	coltec industries, inc	ORG
ftr-413	1335	2	w. united states	GPE
ftr-413	1335	3	62	CARDINAL
ftr-413	1337	1	716	CARDINAL
ftr-413	1337	2	fed	ORG
ftr-413	1338	1	10/29/04	CARDINAL
ftr-413	1339	1	$375 million	MONEY
ftr-413	1340	1	about 6.67 percent	PERCENT
ftr-413	1340	2	two	CARDINAL
ftr-413	1340	3	500,000	MONEY
ftr-413	1340	4	multimillion dollar	MONEY
ftr-413	1340	5	over $82 million	MONEY
ftr-413	1341	1	susan g. braden	PERSON
ftr-413	1342	1	braden	PERSON
ftr-413	1342	2	that 2005	DATE
ftr-413	1342	3	103	CARDINAL
ftr-413	1342	4	congress	ORG
ftr-413	1343	1	congress	ORG
ftr-413	1344	1	5	CARDINAL
ftr-413	1344	2	third	ORDINAL
ftr-413	1344	3	13 days	DATE
ftr-413	1346	1	iii-e, inc.	PERSON
ftr-413	1347	1	v. united states	GPE
ftr-413	1347	2	342	CARDINAL
ftr-413	1348	1	2d 94	DATE
ftr-413	1348	2	d.	NORP
ftr-413	1349	1	nevada	GPE
ftr-413	1349	2	general electric capital corp.	ORG
ftr-413	1350	1	$530 million	MONEY
ftr-413	1350	2	$258 million	MONEY
ftr-413	1350	3	$22 million	MONEY
ftr-413	1350	4	$296 million	MONEY
ftr-413	1350	5	0	MONEY
ftr-413	1351	1	two	CARDINAL
ftr-413	1351	2	dutch	NORP
ftr-413	1351	3	$117.5 million	MONEY
ftr-413	1351	4	98 percent	PERCENT
ftr-413	1351	5	98 percent	PERCENT
ftr-413	1353	1	60 percent	PERCENT
ftr-413	1353	2	any given year	DATE
ftr-413	1354	1	dutch	NORP
ftr-413	1354	2	eight years	DATE
ftr-413	1354	3	dutch	NORP
ftr-413	1354	4	approximately nine percent	PERCENT
ftr-413	1355	1	five years	DATE
ftr-413	1355	2	u.s.	GPE
ftr-413	1355	3	about $310 million	MONEY
ftr-413	1355	4	dutch	NORP
ftr-413	1355	5	about $62 million	MONEY
ftr-413	1358	1	104	CARDINAL
ftr-413	1358	2	florida	GPE
ftr-413	1359	1	6	CARDINAL
ftr-413	1359	2	two	CARDINAL
ftr-413	1359	3	irs	ORG
ftr-413	1361	1	irs	ORG
ftr-413	1361	2	100 percent	PERCENT
ftr-413	1361	3	20-percent	PERCENT
ftr-413	1361	4	40-percent	PERCENT
ftr-413	1362	1	irs8	ORG
ftr-413	1362	2	two	CARDINAL
ftr-413	1362	3	black & decker	ORG
ftr-413	1362	4	irs	ORG
ftr-413	1364	1	1	CARDINAL
ftr-413	1364	2	2003-76	DATE
ftr-413	1364	3	one	CARDINAL
ftr-413	1365	1	2003-77	DATE
ftr-413	1365	2	2003-2	DATE
ftr-413	1365	3	12/1/03	CARDINAL
ftr-413	1367	1	i.d.	GPE
ftr-413	1368	1	2.	CARDINAL
ftr-413	1369	1	one	CARDINAL
ftr-413	1370	1	2003-81	DATE
ftr-413	1370	2	2003-2	DATE
ftr-413	1370	3	1223	CARDINAL
ftr-413	1371	1	1256	CARDINAL
ftr-413	1371	2	first	ORDINAL
ftr-413	1371	3	1256	CARDINAL
ftr-413	1372	1	1	CARDINAL
ftr-413	1372	2	2	CARDINAL
ftr-413	1373	1	3	CARDINAL
ftr-413	1374	1	2004-8, 2004-4	DATE
ftr-413	1375	1	333	CARDINAL
ftr-413	1376	1	roth ira	PERSON
ftr-413	1377	1	roth	PERSON
ftr-413	1377	2	8	CARDINAL
ftr-413	1378	1	dixon v. commissioner	PERSON
ftr-413	1378	2	316	CARDINAL
ftr-413	1378	3	1044	CARDINAL
ftr-413	1378	4	2003-1	DATE
ftr-413	1379	1	9th	ORDINAL
ftr-413	1380	1	1/17/03	CARDINAL
ftr-413	1382	1	2000	CARDINAL
ftr-413	1382	2	t.c.	GPE
ftr-413	1383	1	1999-101	DATE
ftr-413	1384	1	robert frost	PERSON
ftr-413	1384	2	1936	DATE
ftr-413	1386	1	2005	DATE
ftr-413	1386	2	105	CARDINAL
ftr-413	1386	3	roth	PERSON
ftr-413	1386	4	roth	PERSON
ftr-413	1387	1	4	CARDINAL
ftr-413	1388	1	2004-4, 2004-6	DATE
ftr-413	1389	1	414	CARDINAL
ftr-413	1389	2	1/23/04	CARDINAL
ftr-413	1390	1	the s corporation	ORG
ftr-413	1392	1	at least 50 percent	PERCENT
ftr-413	1392	2	the s corporation	ORG
ftr-413	1392	3	2-1/2 months	DATE
ftr-413	1392	4	the end of the year	DATE
ftr-413	1392	5	50 percent	PERCENT
ftr-413	1393	1	5	CARDINAL
ftr-413	1394	1	bush	PERSON
ftr-413	1395	1	2004	DATE
ftr-413	1395	2	19-3	CARDINAL
ftr-413	1395	3	3/12/04	CARDINAL
ftr-413	1396	1	section 848	LAW
ftr-413	1396	2	american	NORP
ftr-413	1396	3	2004	DATE
ftr-413	1396	4	470	CARDINAL
ftr-413	1396	5	3/12/04	CARDINAL
ftr-413	1399	1	3/12/04	CARDINAL
ftr-413	1400	1	2005-13, 2005-9	DATE
ftr-413	1401	1	630	CARDINAL
ftr-413	1401	2	2/20/05	CARDINAL
ftr-413	1402	1	one	CARDINAL
ftr-413	1402	2	frank lyon co.	ORG
ftr-413	1403	1	v. united states	PERSON
ftr-413	1404	1	435	CARDINAL
ftr-413	1404	2	561	CARDINAL
ftr-413	1404	3	1978	DATE
ftr-413	1405	1	2004	DATE
ftr-413	1406	1	2005-29, 2005-13	DATE
ftr-413	1407	1	796	CARDINAL
ftr-413	1407	2	3/10/05	CARDINAL
ftr-413	1408	1	470	CARDINAL
ftr-413	1408	2	106	CARDINAL
ftr-413	1408	3	florida	GPE
ftr-413	1409	1	168(h)(6)(e	DATE
ftr-413	1409	2	years	DATE
ftr-413	1409	3	1/1/05	CARDINAL
ftr-413	1410	1	6	CARDINAL
ftr-413	1411	1	2004-19, 2004-11	DATE
ftr-413	1412	1	606	CARDINAL
ftr-413	1413	1	irs	ORG
ftr-413	1413	2	98-5	CARDINAL
ftr-413	1413	3	1998-1	DATE
ftr-413	1413	4	334	CARDINAL
ftr-413	1414	1	7	CARDINAL
ftr-413	1414	2	2004-65	DATE
ftr-413	1414	3	41	CARDINAL
ftr-413	1415	1	599	CARDINAL
ftr-413	1415	2	9/24/04	CARDINAL
ftr-413	1415	3	2002-70, 2002-2	DATE
ftr-413	1415	4	765	CARDINAL
ftr-413	1415	5	200376	DATE
ftr-413	1415	6	2003-49	DATE
ftr-413	1416	1	1181	DATE
ftr-413	1418	1	1	CARDINAL
ftr-413	1418	2	2	CARDINAL
ftr-413	1419	1	600,000	MONEY
ftr-413	1419	2	section 206	LAW
ftr-413	1419	3	108	CARDINAL
ftr-413	1419	4	2004-64	DATE
ftr-413	1419	5	5004	CARDINAL
ftr-413	1419	6	41	CARDINAL
ftr-413	1420	1	9/24/04	CARDINAL
ftr-413	1421	1	8	CARDINAL
ftr-413	1421	2	two	CARDINAL
ftr-413	1422	1	2004-67	DATE
ftr-413	1422	2	41	CARDINAL
ftr-413	1423	1	600	CARDINAL
ftr-413	1423	2	9/24/04	CARDINAL
ftr-413	1423	3	2003-76	DATE
ftr-413	1423	4	2004-19	DATE
ftr-413	1423	5	2004-65	DATE
ftr-413	1424	1	2003-76	DATE
ftr-413	1424	2	2003-49	DATE
ftr-413	1425	1	11/7/03	CARDINAL
ftr-413	1425	2	2001-51, 2001-34	DATE
ftr-413	1426	1	190	CARDINAL
ftr-413	1427	1	irs	ORG
ftr-413	1427	2	24	CARDINAL
ftr-413	1427	3	reg.	MONEY
ftr-413	1428	1	301.6111-2(b)(2	CARDINAL
ftr-413	1429	1	1	CARDINAL
ftr-413	1431	1	90-105	CARDINAL
ftr-413	1431	2	future year	DATE
ftr-413	1431	3	2	CARDINAL
ftr-413	1431	4	9534, 1995-1	DATE
ftr-413	1431	5	309	CARDINAL
ftr-413	1431	6	3	CARDINAL
ftr-413	1431	7	asa investerings partnership	ORG
ftr-413	1431	8	201	CARDINAL
ftr-413	1431	9	505	CARDINAL
ftr-413	1431	10	d.c	GPE
ftr-413	1431	11	2000	DATE
ftr-413	1431	12	157	CARDINAL
ftr-413	1431	13	231	CARDINAL
ftr-413	1431	14	3d	CARDINAL
ftr-413	1431	15	1998	DATE
ftr-413	1432	1	4	CARDINAL
ftr-413	1434	1	1.643(a)-8	CARDINAL
ftr-413	1434	2	5	CARDINAL
ftr-413	1434	3	99-59	CARDINAL
ftr-413	1434	4	19992	DATE
ftr-413	1434	5	761	CARDINAL
ftr-413	1434	6	6) reg	MONEY
ftr-413	1435	1	1.7701(1)-3	CARDINAL
ftr-413	1435	2	7	CARDINAL
ftr-413	1435	3	2000-12	DATE
ftr-413	1435	4	11	CARDINAL
ftr-413	1436	1	744	CARDINAL
ftr-413	1436	2	2005	DATE
ftr-413	1436	3	107	CARDINAL
ftr-413	1436	4	two	CARDINAL
ftr-413	1436	5	8)	CARDINAL
ftr-413	1436	6	2000-44	DATE
ftr-413	1436	7	2000-36	DATE
ftr-413	1437	1	255	CARDINAL
ftr-413	1437	2	kpmg	ORG
ftr-413	1437	3	9	CARDINAL
ftr-413	1437	4	2000-60	DATE
ftr-413	1437	5	2000-49	DATE
ftr-413	1438	1	568,9	CARDINAL
ftr-413	1438	2	10	CARDINAL
ftr-413	1438	3	2000-61	DATE
ftr-413	1438	4	2000-49	DATE
ftr-413	1439	1	569	CARDINAL
ftr-413	1439	2	935	CARDINAL
ftr-413	1439	3	11	CARDINAL
ftr-413	1439	4	2001-16, 2001-9	DATE
ftr-413	1440	1	730	CARDINAL
ftr-413	1440	2	12	CARDINAL
ftr-413	1440	3	2001-17, 2001-9	DATE
ftr-413	1441	1	730	CARDINAL
ftr-413	1441	2	351	CARDINAL
ftr-413	1441	3	13	CARDINAL
ftr-413	1441	4	2001-45, 2001-33	DATE
ftr-413	1442	1	129	CARDINAL
ftr-413	1443	1	u.s.	GPE
ftr-413	1443	2	u.s.	GPE
ftr-413	1443	3	14	CARDINAL
ftr-413	1443	4	2002-21, 2002-1	DATE
ftr-413	1443	5	730	CARDINAL
ftr-413	1443	6	15	CARDINAL
ftr-413	1443	7	2002-35, 2002-1	DATE
ftr-413	1443	8	992	CARDINAL
ftr-413	1444	1	16	CARDINAL
ftr-413	1444	2	2002-50	DATE
ftr-413	1444	3	2002c.b	DATE
ftr-413	1444	4	98	CARDINAL
ftr-413	1444	5	754	CARDINAL
ftr-413	1444	6	2002-65, 2002-2	DATE
ftr-413	1444	7	690	CARDINAL
ftr-413	1444	8	2003-54	DATE
ftr-413	1444	9	2003-33	DATE
ftr-413	1444	10	363	CARDINAL
ftr-413	1444	11	17	CARDINAL
ftr-413	1445	1	2002-69, 2002-2	DATE
ftr-413	1445	2	760	CARDINAL
ftr-413	1447	1	99	CARDINAL
ftr-413	1447	2	835	CARDINAL
ftr-413	1447	3	18	CARDINAL
ftr-413	1448	1	2003-6, 2003-3	DATE
ftr-413	1449	1	286	CARDINAL
ftr-413	1449	2	19	CARDINAL
ftr-413	1449	3	2003-22	DATE
ftr-413	1449	4	2003-18	DATE
ftr-413	1449	5	851	CARDINAL
ftr-413	1449	6	20	CARDINAL
ftr-413	1449	7	2003-24, 2003-18	DATE
ftr-413	1449	8	853	CARDINAL
ftr-413	1449	9	§§ 419	ORG
ftr-413	1449	10	419a	PRODUCT
ftr-413	1449	11	21	CARDINAL
ftr-413	1449	12	2003-47	DATE
ftr-413	1449	13	2003-30	DATE
ftr-413	1450	1	132	CARDINAL
ftr-413	1450	2	22	CARDINAL
ftr-413	1450	3	2003-55	DATE
ftr-413	1450	4	2003-34	DATE
ftr-413	1451	1	395	CARDINAL
ftr-413	1451	2	95-53, 1995-	DATE
ftr-413	1451	3	334	CARDINAL
ftr-413	1451	4	one	CARDINAL
ftr-413	1451	5	23	CARDINAL
ftr-413	1451	6	2003-77	DATE
ftr-413	1451	7	2003-49	DATE
ftr-413	1453	1	24	CARDINAL
ftr-413	1453	2	2003-81	DATE
ftr-413	1453	3	2003-51	DATE
ftr-413	1454	1	1223	CARDINAL
ftr-413	1454	2	2003	DATE
ftr-413	1454	3	112	CARDINAL
ftr-413	1454	4	108	CARDINAL
ftr-413	1454	5	florida	GPE
ftr-413	1455	1	1256	CARDINAL
ftr-413	1455	2	25	CARDINAL
ftr-413	1455	3	2004-8, 2004-4	DATE
ftr-413	1455	4	333	CARDINAL
ftr-413	1455	5	roth	PERSON
ftr-413	1455	6	26	CARDINAL
ftr-413	1456	1	2004-4, 2004-6	DATE
ftr-413	1457	1	414	CARDINAL
ftr-413	1457	2	27	CARDINAL
ftr-413	1458	1	2004-20, 2004-10	DATE
ftr-413	1459	1	546	CARDINAL
ftr-413	1459	2	2	CARDINAL
ftr-413	1459	3	28	CARDINAL
ftr-413	1459	4	2004-20, 2004-11	DATE
ftr-413	1460	1	608	CARDINAL
ftr-413	1460	2	338	CARDINAL
ftr-413	1460	3	u.s.	GPE
ftr-413	1460	4	29	CARDINAL
ftr-413	1460	5	2004-30, 2004-17	DATE
ftr-413	1460	6	828	CARDINAL
ftr-413	1460	7	30	CARDINAL
ftr-413	1460	8	2004-31	DATE
ftr-413	1460	9	17	CARDINAL
ftr-413	1460	10	830	CARDINAL
ftr-413	1461	1	1	CARDINAL
ftr-413	1461	2	230	CARDINAL
ftr-413	1461	3	the internal revenue service	ORG
ftr-413	1461	4	68	CARDINAL
ftr-413	1461	5	75186	CARDINAL
ftr-413	1462	1	1/12/01	CARDINAL
ftr-413	1462	2	1	CARDINAL
ftr-413	1462	3	10.33	CARDINAL
ftr-413	1462	4	2	CARDINAL
ftr-413	1462	5	10.35	CARDINAL
ftr-413	1462	6	10.33	CARDINAL
ftr-413	1462	7	10.35	CARDINAL
ftr-413	1462	8	3	CARDINAL
ftr-413	1462	9	10.36	CARDINAL
ftr-413	1462	10	10.33	CARDINAL
ftr-413	1462	11	10.35	CARDINAL
ftr-413	1462	12	4	CARDINAL
ftr-413	1462	13	10.37	CARDINAL
ftr-413	1463	1	10.33	CARDINAL
ftr-413	1463	2	1	CARDINAL
ftr-413	1463	3	2	CARDINAL
ftr-413	1463	4	3	CARDINAL
ftr-413	1463	5	4	CARDINAL
ftr-413	1463	6	5	CARDINAL
ftr-413	1463	7	6	CARDINAL
ftr-413	1463	8	irs	ORG
ftr-413	1464	1	2005	DATE
ftr-413	1464	2	109	CARDINAL
ftr-413	1465	1	10.35	CARDINAL
ftr-413	1465	2	10.35	CARDINAL
ftr-413	1466	1	6662	DATE
ftr-413	1466	2	the 2001	DATE
ftr-413	1467	1	1	CARDINAL
ftr-413	1467	2	2	CARDINAL
ftr-413	1467	3	3	CARDINAL
ftr-413	1467	4	4	CARDINAL
ftr-413	1471	1	10.36	CARDINAL
ftr-413	1471	2	irs	ORG
ftr-413	1472	1	10.35	CARDINAL
ftr-413	1473	1	10.37	CARDINAL
ftr-413	1474	1	10.35	CARDINAL
ftr-413	1474	2	10.36	CARDINAL
ftr-413	1475	1	treasury	ORG
ftr-413	1475	2	230	CARDINAL
ftr-413	1476	1	section 822	LAW
ftr-413	1476	2	american	NORP
ftr-413	1476	3	2004	DATE
ftr-413	1478	1	230	CARDINAL
ftr-413	1479	1	treasury	ORG
ftr-413	1480	1	230	CARDINAL
ftr-413	1481	1	paraphrase	ORG
ftr-413	1481	2	clinton	PERSON
ftr-413	1482	1	t.d	PERSON
ftr-413	1482	2	9165	DATE
ftr-413	1482	3	the internal review service	ORG
ftr-413	1482	4	69	CARDINAL
ftr-413	1482	5	12/20/04	CARDINAL
ftr-413	1483	1	110	CARDINAL
ftr-413	1483	2	florida	GPE
ftr-413	1485	1	10.33	CARDINAL
ftr-413	1490	1	10.35	CARDINAL
ftr-413	1490	2	one	CARDINAL
ftr-413	1490	3	one	CARDINAL
ftr-413	1490	4	1	CARDINAL
ftr-413	1490	5	2	CARDINAL
ftr-413	1490	6	3	CARDINAL
ftr-413	1491	1	one	CARDINAL
ftr-413	1494	1	irs	ORG
ftr-413	1494	2	26	CARDINAL
ftr-413	1494	3	1.6664-4	CARDINAL
ftr-413	1495	1	2005	DATE
ftr-413	1495	2	111	CARDINAL
ftr-413	1495	3	the securities and exchange commission	ORG
ftr-413	1497	1	10.35	MONEY
ftr-413	1497	2	10.37	CARDINAL
ftr-413	1498	1	10.36	CARDINAL
ftr-413	1499	1	10.37	CARDINAL
ftr-413	1500	1	10.37	CARDINAL
ftr-413	1500	2	1	CARDINAL
ftr-413	1500	3	2	CARDINAL
ftr-413	1500	4	3	CARDINAL
ftr-413	1500	5	4	CARDINAL
ftr-413	1501	1	section 10.37	LAW
ftr-413	1501	2	10.35	CARDINAL
ftr-413	1502	1	10.37	CARDINAL
ftr-413	1503	1	10.38	CARDINAL
ftr-413	1503	2	10.37	CARDINAL
ftr-413	1503	3	10.38	CARDINAL
ftr-413	1503	4	10.37	CARDINAL
ftr-413	1504	1	section 10.38	LAW
ftr-413	1505	1	112	CARDINAL
ftr-413	1505	2	florida	GPE
ftr-413	1507	1	6/21/05	CARDINAL
ftr-413	1508	1	2	CARDINAL
ftr-413	1509	1	2002-63	DATE
ftr-413	1509	2	27	CARDINAL
ftr-413	1510	1	72	DATE
ftr-413	1510	2	7/8/02	CARDINAL
ftr-413	1511	1	7/1/02	DATE
ftr-413	1511	2	2001-51, 2001-34	DATE
ftr-413	1511	3	190	CARDINAL
ftr-413	1511	4	irs	ORG
ftr-413	1513	1	7525	DATE
ftr-413	1515	1	cc-2003-012	ORG
ftr-413	1519	1	cc-2004-010	EVENT
ftr-413	1519	2	1/22/04	CARDINAL
ftr-413	1524	1	3	CARDINAL
ftr-413	1525	1	2004-38	DATE
ftr-413	1525	2	2004-21	DATE
ftr-413	1526	1	949	CARDINAL
ftr-413	1526	2	4/30/04	CARDINAL
ftr-413	1527	1	treasury	ORG
ftr-413	1527	2	2005	DATE
ftr-413	1527	3	113	CARDINAL
ftr-413	1528	1	1.6664-2(c)(3	CARDINAL
ftr-413	1528	2	irs	ORG
ftr-413	1530	1	6700	CARDINAL
ftr-413	1531	1	irs	ORG
ftr-413	1531	2	18 months	DATE
ftr-413	1532	1	4.	CARDINAL
ftr-413	1533	1	2004-46	DATE
ftr-413	1533	2	2004-21	DATE
ftr-413	1534	1	964	CARDINAL
ftr-413	1534	2	5/5/04	CARDINAL
ftr-413	1535	1	irs	ORG
ftr-413	1535	2	2000-44	DATE
ftr-413	1535	3	2000	DATE
ftr-413	1535	4	255	CARDINAL
ftr-413	1536	1	2003-2	DATE
ftr-413	1536	2	10 percent	PERCENT
ftr-413	1536	3	20 percent	PERCENT
ftr-413	1537	1	half	CARDINAL
ftr-413	1537	2	the year	DATE
ftr-413	1538	1	6/21/04	CARDINAL
ftr-413	1539	1	5	CARDINAL
ftr-413	1539	2	irs	ORG
ftr-413	1540	1	2005-19, 2005-11	DATE
ftr-413	1541	1	744	CARDINAL
ftr-413	1542	1	5/23/05	CARDINAL
ftr-413	1542	2	10 percent	PERCENT
ftr-413	1542	3	half	CARDINAL
ftr-413	1542	4	20 percent	PERCENT
ftr-413	1545	1	irs	ORG
ftr-413	1545	2	42	CARDINAL
ftr-413	1545	3	200	CARDINAL
ftr-413	1545	4	more than $700 million	MONEY
ftr-413	1546	1	2003-47	DATE
ftr-413	1546	2	2003-30	DATE
ftr-413	1547	1	132	CARDINAL
ftr-413	1548	1	ir-2005-17	DATE
ftr-413	1549	1	first	ORDINAL
ftr-413	1549	2	114	CARDINAL
ftr-413	1549	3	florida	GPE
ftr-413	1552	1	15 to 30 years later	DATE
ftr-413	1555	1	1	CARDINAL
ftr-413	1557	1	section 811	LAW
ftr-413	1557	2	american	NORP
ftr-413	1557	3	2004	DATE
ftr-413	1557	4	§ 6707a	DATE
ftr-413	1559	1	10,000	MONEY
ftr-413	1559	2	50,000	MONEY
ftr-413	1559	3	100,000	MONEY
ftr-413	1559	4	200,000	MONEY
ftr-413	1562	1	a.	PERSON
ftr-413	1563	1	2005-11, 2005-7	DATE
ftr-413	1564	1	1/19/05	CARDINAL
ftr-413	1565	1	§ 6707a	DATE
ftr-413	1565	2	irs	ORG
ftr-413	1566	1	2	CARDINAL
ftr-413	1567	1	section 812	LAW
ftr-413	1567	2	american	NORP
ftr-413	1567	3	2004	DATE
ftr-413	1567	4	6662a	DATE
ftr-413	1568	1	6662	DATE
ftr-413	1568	2	20 percent	PERCENT
ftr-413	1568	3	30 percent	PERCENT
ftr-413	1570	1	2005	DATE
ftr-413	1570	2	115	CARDINAL
ftr-413	1571	1	a. notice	PERSON
ftr-413	1571	2	2005-12, 2005-7	DATE
ftr-413	1572	1	1/19/05	CARDINAL
ftr-413	1573	1	the 30 percent	PERCENT
ftr-413	1577	1	3	CARDINAL
ftr-413	1577	2	section 813	LAW
ftr-413	1577	3	american	NORP
ftr-413	1577	4	2004	DATE
ftr-413	1578	1	4	CARDINAL
ftr-413	1580	1	section 814	LAW
ftr-413	1580	2	american	NORP
ftr-413	1580	3	2004	DATE
ftr-413	1580	4	6501(c)(10	CARDINAL
ftr-413	1580	5	one year	DATE
ftr-413	1580	6	treasury	ORG
ftr-413	1581	1	5	CARDINAL
ftr-413	1582	1	section 815	LAW
ftr-413	1582	2	american	NORP
ftr-413	1582	3	2004	DATE
ftr-413	1582	4	§§ 6111	ORG
ftr-413	1582	5	6112	DATE
ftr-413	1584	1	50,000	MONEY
ftr-413	1584	2	250,000	MONEY
ftr-413	1585	1	116	CARDINAL
ftr-413	1585	2	florida	GPE
ftr-413	1586	1	si a. section 816	PERSON
ftr-413	1586	2	american	NORP
ftr-413	1586	3	2004	DATE
ftr-413	1586	4	§§ 6707 and	ORG
ftr-413	1586	5	6708	DATE
ftr-413	1586	6	50,000	MONEY
ftr-413	1586	7	200,000	MONEY
ftr-413	1586	8	50 percent	PERCENT
ftr-413	1586	9	75 percent	PERCENT
ftr-413	1587	1	817	CARDINAL
ftr-413	1587	2	american	NORP
ftr-413	1587	3	2004	DATE
ftr-413	1587	4	6708	DATE
ftr-413	1587	5	10,000	MONEY
ftr-413	1587	6	irs	ORG
ftr-413	1587	7	20 business days	DATE
ftr-413	1588	1	c. section 818	PERSON
ftr-413	1588	2	american	NORP
ftr-413	1588	3	2004	DATE
ftr-413	1588	4	50 percent	PERCENT
ftr-413	1589	1	820	CARDINAL
ftr-413	1589	2	american	NORP
ftr-413	1589	3	2004	DATE
ftr-413	1589	4	230	CARDINAL
ftr-413	1591	1	2004-80	DATE
ftr-413	1591	2	2004-50	DATE
ftr-413	1592	1	963	CARDINAL
ftr-413	1592	2	11/16/04	CARDINAL
ftr-413	1593	1	6111	DATE
ftr-413	1594	1	8264	DATE
ftr-413	1595	1	1	CARDINAL
ftr-413	1595	2	10/16/04	CARDINAL
ftr-413	1597	1	2004-65	DATE
ftr-413	1598	1	proc	PERSON
ftr-413	1599	1	2005-66	DATE
ftr-413	1600	1	proc	PERSON
ftr-413	1601	1	2005-67	DATE
ftr-413	1602	1	proc	PERSON
ftr-413	1603	1	2005-68	DATE
ftr-413	1605	1	2	CARDINAL
ftr-413	1605	2	2005-17, 2005-8	DATE
ftr-413	1606	1	606	CARDINAL
ftr-413	1606	2	1/28/05	CARDINAL
ftr-413	1607	1	3/1/05	CARDINAL
ftr-413	1608	1	3	CARDINAL
ftr-413	1608	2	2005-22, 2005-12	DATE
ftr-413	1609	1	456	CARDINAL
ftr-413	1609	2	2/24/05	CARDINAL
ftr-413	1610	1	4/30/05	CARDINAL
ftr-413	1611	1	6	CARDINAL
ftr-413	1611	2	section 819	LAW
ftr-413	1611	3	american	NORP
ftr-413	1611	4	2004	DATE
ftr-413	1611	5	2005	DATE
ftr-413	1611	6	117	CARDINAL
ftr-413	1611	7	$10 million	MONEY
ftr-413	1611	8	10 percent	PERCENT
ftr-413	1612	1	7	CARDINAL
ftr-413	1612	2	two	CARDINAL
ftr-413	1613	1	section 821	LAW
ftr-413	1613	2	american	NORP
ftr-413	1613	3	2004	DATE
ftr-413	1614	1	5321(a)(5	CARDINAL
ftr-413	1614	2	up to $10,000	MONEY
ftr-413	1615	1	100,000	MONEY
ftr-413	1615	2	50 percent	PERCENT
ftr-413	1615	3	50 percent	PERCENT
ftr-413	1616	1	8	CARDINAL
ftr-413	1618	1	section 838	LAW
ftr-413	1618	2	american	NORP
ftr-413	1618	3	2004	DATE
ftr-413	1620	1	1	CARDINAL
ftr-413	1620	2	united states	GPE
ftr-413	1620	3	gleason	PERSON
ftr-413	1620	4	94	CARDINAL
ftr-413	1620	5	2004-6344	DATE
ftr-413	1621	1	¶ 50,116	CARDINAL
ftr-413	1621	2	m.d. tenn. 8/28/04	ORG
ftr-413	1623	1	1	CARDINAL
ftr-413	1624	1	april	DATE
ftr-413	1624	2	a pretty cruel month	DATE
ftr-413	1625	1	john doe 1	PERSON
ftr-413	1625	2	kpmg llp	PERSON
ftr-413	1625	3	93	CARDINAL
ftr-413	1625	4	2004-1808	DATE
ftr-413	1626	1	¶ 50,270	DATE
ftr-413	1626	2	n.d.	GPE
ftr-413	1628	1	kpmg	GPE
ftr-413	1628	2	identities10	ORG
ftr-413	1628	3	7525	DATE
ftr-413	1628	4	kpmg	GPE
ftr-413	1628	5	kpmg	ORG
ftr-413	1628	6	kpmg	ORG
ftr-413	1629	1	sanders	PERSON
ftr-413	1629	2	1	CARDINAL
ftr-413	1629	3	2	CARDINAL
ftr-413	1629	4	7525	DATE
ftr-413	1630	1	10	CARDINAL
ftr-413	1631	1	2000-44	DATE
ftr-413	1631	2	2000-36	DATE
ftr-413	1632	1	255	CARDINAL
ftr-413	1633	1	118	CARDINAL
ftr-413	1633	2	florida	GPE
ftr-413	1633	3	§§ 6111 and	ORG
ftr-413	1633	4	6112	DATE
ftr-413	1634	1	sanders	PERSON
ftr-413	1634	2	their year 2000	DATE
ftr-413	1635	1	2	CARDINAL
ftr-413	1635	2	sidley	ORG
ftr-413	1635	3	austin brown & wood	ORG
ftr-413	1636	1	united states	ORG
ftr-413	1636	2	austin brown & wood llp	ORG
ftr-413	1636	3	93	CARDINAL
ftr-413	1636	4	2004-1849	DATE
ftr-413	1636	5	n.d.	GPE
ftr-413	1637	1	4/15/04	CARDINAL
ftr-413	1638	1	kennelly	PERSON
ftr-413	1638	2	46	CARDINAL
ftr-413	1638	3	austin brown & wood	ORG
ftr-413	1639	1	chamberlain	PERSON
ftr-413	1639	2	fulbright	WORK_OF_ART
ftr-413	1640	1	section 6112	LAW
ftr-413	1641	1	3	CARDINAL
ftr-413	1643	1	united states	ORG
ftr-413	1643	2	austin brown & wood llp	ORG
ftr-413	1643	3	93	CARDINAL
ftr-413	1643	4	n.d.	GPE
ftr-413	1644	1	4/28/04	CARDINAL
ftr-413	1645	1	kennelly	PERSON
ftr-413	1645	2	john doe	PERSON
ftr-413	1646	1	46	CARDINAL
ftr-413	1646	2	irs	ORG
ftr-413	1649	1	4/29/04	CARDINAL
ftr-413	1649	2	kennelly	ORG
ftr-413	1649	3	the preceding day	DATE
ftr-413	1649	4	seventh	ORDINAL
ftr-413	1650	1	4	CARDINAL
ftr-413	1651	1	united states	ORG
ftr-413	1651	2	kpmg llp	PERSON
ftr-413	1651	3	237	CARDINAL
ftr-413	1651	4	f. supp	PERSON
ftr-413	1652	1	2d 35	DATE
ftr-413	1652	2	91	CARDINAL
ftr-413	1652	3	2003	DATE
ftr-413	1652	4	317	CARDINAL
ftr-413	1652	5	2003-1	DATE
ftr-413	1652	6	50,174	CARDINAL
ftr-413	1652	7	d. d.c.	GPE
ftr-413	1654	1	irs	ORG
ftr-413	1654	2	kpmg	ORG
ftr-413	1654	3	kpmg	ORG
ftr-413	1654	4	kpmg	ORG
ftr-413	1655	1	kpmg withheld documents	ORG
ftr-413	1655	2	kpmg	ORG
ftr-413	1655	3	irs	ORG
ftr-413	1656	1	united states	GPE
ftr-413	1656	2	709 2005	DATE
ftr-413	1656	3	119 f.2d 485	MONEY
ftr-413	1656	4	7th	ORDINAL
ftr-413	1656	5	1983	DATE
ftr-413	1656	6	7525	DATE
ftr-413	1657	1	kpmg	GPE
ftr-413	1658	1	kpmg	ORG
ftr-413	1660	1	7525	DATE
ftr-413	1662	1	thirty	CARDINAL
ftr-413	1662	2	only four	CARDINAL
ftr-413	1663	1	a.	PERSON
ftr-413	1664	1	kpmg	ORG
ftr-413	1665	1	united states	GPE
ftr-413	1665	2	kpmg llp	PERSON
ftr-413	1665	3	92	CARDINAL
ftr-413	1665	4	2003-6498	DATE
ftr-413	1665	5	50,691	CARDINAL
ftr-413	1666	1	10/10/03	CARDINAL
ftr-413	1667	1	kpmg	ORG
ftr-413	1667	2	7525	DATE
ftr-413	1670	1	united states	ORG
ftr-413	1670	2	kpmg llp	PERSON
ftr-413	1670	3	316	CARDINAL
ftr-413	1670	4	f. supp	PERSON
ftr-413	1671	1	2d 30	DATE
ftr-413	1671	2	d. d.c	GPE
ftr-413	1671	3	5/4/04	CARDINAL
ftr-413	1672	1	hogan	PERSON
ftr-413	1672	2	bdo seidman	ORG
ftr-413	1672	3	wachovia	ORG
ftr-413	1672	4	kmpg	PERSON
ftr-413	1672	5	n.d	GPE
ftr-413	1672	6	texas	GPE
ftr-413	1672	7	kpmg	ORG
ftr-413	1672	8	irs	ORG
ftr-413	1673	1	120	CARDINAL
ftr-413	1673	2	florida	GPE
ftr-413	1676	1	kpmg	ORG
ftr-413	1677	1	the brown & wood	ORG
ftr-413	1678	1	kpmg	ORG
ftr-413	1680	1	united states	GPE
ftr-413	1680	2	kpmg	ORG
ftr-413	1680	3	237	CARDINAL
ftr-413	1680	4	f. supp	PERSON
ftr-413	1681	1	2d 35	DATE
ftr-413	1681	2	39-40	CARDINAL
ftr-413	1681	3	d. d.c.	GPE
ftr-413	1681	4	2002	DATE
ftr-413	1682	1	237	CARDINAL
ftr-413	1682	2	u.s.	GPE
ftr-413	1683	1	d.c	PERSON
ftr-413	1683	2	312	CARDINAL
ftr-413	1683	3	737	CARDINAL
ftr-413	1683	4	94	DATE
ftr-413	1683	5	98-99	PERCENT
ftr-413	1683	6	d.c	GPE
ftr-413	1683	7	cir	ORG
ftr-413	1683	8	1984	DATE
ftr-413	1684	1	kpmg	ORG
ftr-413	1684	2	141	CARDINAL
ftr-413	1685	1	irs	ORG
ftr-413	1686	1	hogan	PERSON
ftr-413	1686	2	kpmg	ORG
ftr-413	1687	1	kpmg	GPE
ftr-413	1687	2	10	CARDINAL
ftr-413	1688	1	5	CARDINAL
ftr-413	1689	1	illinois	GPE
ftr-413	1690	1	united states v. bdo seidman	ORG
ftr-413	1690	2	llp	ORG
ftr-413	1690	3	94	CARDINAL
ftr-413	1690	4	2004-5066	DATE
ftr-413	1691	1	¶ 50,288	CARDINAL
ftr-413	1691	2	n.d.	GPE
ftr-413	1692	1	6/28/04	CARDINAL
ftr-413	1693	1	bdo seidman	ORG
ftr-413	1693	2	110	CARDINAL
ftr-413	1693	3	121	CARDINAL
ftr-413	1693	4	three	CARDINAL
ftr-413	1693	5	1	CARDINAL
ftr-413	1693	6	jenkens & gilchrist	ORG
ftr-413	1693	7	340	CARDINAL
ftr-413	1693	8	f. supp	PERSON
ftr-413	1694	1	2d 338	DATE
ftr-413	1694	2	n.y	GPE
ftr-413	1694	3	4/30/04	CARDINAL
ftr-413	1694	4	2	CARDINAL
ftr-413	1694	5	six	CARDINAL
ftr-413	1694	6	3	CARDINAL
ftr-413	1695	1	6	CARDINAL
ftr-413	1695	2	jenkens & gilchrist	ORG
ftr-413	1696	1	united states v. jenkens & gilchrest p.c.	ORG
ftr-413	1696	2	93	CARDINAL
ftr-413	1696	3	2004-2074	DATE
ftr-413	1697	1	¶ 50,154	CARDINAL
ftr-413	1697	2	n.d.	GPE
ftr-413	1697	3	4/20/04	CARDINAL
ftr-413	1698	1	moran	PERSON
ftr-413	1698	2	hundreds	CARDINAL
ftr-413	1698	3	kennelly	ORG
ftr-413	1698	4	austin	GPE
ftr-413	1698	5	sanders	PERSON
ftr-413	1698	6	kmpg	PERSON
ftr-413	1699	1	a. united	PERSON
ftr-413	1699	2	v. jenkens & gilchrest p.c.	ORG
ftr-413	1699	3	93	CARDINAL
ftr-413	1699	4	2004-2288	DATE
ftr-413	1700	1	¶ 50,244	CARDINAL
ftr-413	1700	2	n.d.	GPE
ftr-413	1702	1	moran	PERSON
ftr-413	1703	1	21 days	DATE
ftr-413	1704	1	jenkens & gilchrist	ORG
ftr-413	1704	2	5/17/04	CARDINAL
ftr-413	1704	3	97	CARDINAL
ftr-413	1706	1	1	CARDINAL
ftr-413	1709	1	2004-51	DATE
ftr-413	1709	2	2004-22	DATE
ftr-413	1710	1	974	CARDINAL
ftr-413	1710	2	5/7/04	CARDINAL
ftr-413	1712	1	50 percent	PERCENT
ftr-413	1713	1	llc	GPE
ftr-413	1715	1	122	CARDINAL
ftr-413	1715	2	florida	GPE
ftr-413	1716	1	si b.	PERSON
ftr-413	1716	2	1	CARDINAL
ftr-413	1717	1	addis v. commissioner	PERSON
ftr-413	1717	2	374	CARDINAL
ftr-413	1717	3	881	CARDINAL
ftr-413	1717	4	94	CARDINAL
ftr-413	1717	5	20045134	DATE
ftr-413	1717	6	2004-2	DATE
ftr-413	1717	7	¶ 50,291	CARDINAL
ftr-413	1717	8	9th	ORDINAL
ftr-413	1718	1	7/8/04	TIME
ftr-413	1719	1	noonan	PERSON
ftr-413	1719	2	1997	DATE
ftr-413	1719	3	1998	DATE
ftr-413	1719	4	the national heritage foundation	ORG
ftr-413	1720	1	nhf	PERSON
ftr-413	1721	1	36,000	MONEY
ftr-413	1721	2	twelve years	DATE
ftr-413	1721	3	90 percent	PERCENT
ftr-413	1721	4	40,000	MONEY
ftr-413	1721	5	annual	DATE
ftr-413	1721	6	56 percent	PERCENT
ftr-413	1721	7	the addis trust	ORG
ftr-413	1721	8	4,000	MONEY
ftr-413	1721	9	44 percent	PERCENT
ftr-413	1722	1	36,000	MONEY
ftr-413	1723	1	1999	DATE
ftr-413	1723	2	100 percent	PERCENT
ftr-413	1724	1	2.	CARDINAL
ftr-413	1724	2	section 882	LAW
ftr-413	1724	3	american	NORP
ftr-413	1724	4	2004	DATE
ftr-413	1724	5	§§ 170(e)(1	ORG
ftr-413	1724	6	6050l	DATE
ftr-413	1725	1	the following years	DATE
ftr-413	1726	1	3	CARDINAL
ftr-413	1726	2	section 883	LAW
ftr-413	1726	3	american	NORP
ftr-413	1726	4	2004	DATE
ftr-413	1726	5	11	CARDINAL
ftr-413	1726	6	more than $5,000	MONEY
ftr-413	1727	1	4.	CARDINAL
ftr-413	1729	1	section 884	LAW
ftr-413	1729	2	american	NORP
ftr-413	1729	3	2004	DATE
ftr-413	1729	4	12	CARDINAL
ftr-413	1732	1	2005	DATE
ftr-413	1732	2	123	CARDINAL
ftr-413	1732	3	1	CARDINAL
ftr-413	1733	1	bell v. united states	ORG
ftr-413	1733	2	355	CARDINAL
ftr-413	1733	3	387	CARDINAL
ftr-413	1733	4	93	CARDINAL
ftr-413	1733	5	2004-369	DATE
ftr-413	1733	6	2004-1	DATE
ftr-413	1734	1	¶ 50,118	CARDINAL
ftr-413	1734	2	6th	ORDINAL
ftr-413	1736	1	2.	CARDINAL
ftr-413	1737	1	united states	PERSON
ftr-413	1737	2	362	CARDINAL
ftr-413	1737	3	451	CARDINAL
ftr-413	1737	4	93	CARDINAL
ftr-413	1737	5	8th	ORDINAL
ftr-413	1737	6	4/1/04	DATE
ftr-413	1738	1	7201	DATE
ftr-413	1739	1	3	CARDINAL
ftr-413	1739	2	6512(b)(2	CARDINAL
ftr-413	1739	3	6402	DATE
ftr-413	1740	1	smith v. commissioner	ORG
ftr-413	1740	2	123	CARDINAL
ftr-413	1741	1	15	CARDINAL
ftr-413	1741	2	7/13/04	CARDINAL
ftr-413	1743	1	ruwe	PERSON
ftr-413	1744	1	238,847.24	MONEY
ftr-413	1745	1	irs	ORG
ftr-413	1745	2	238,847.24	MONEY
ftr-413	1746	1	section 6512(b)(2	LAW
ftr-413	1747	1	five	CARDINAL
ftr-413	1748	1	155	CARDINAL
ftr-413	1749	1	1	CARDINAL
ftr-413	1751	1	united we stand america, inc.	ORG
ftr-413	1752	1	irs	ORG
ftr-413	1752	2	359	CARDINAL
ftr-413	1752	3	595	CARDINAL
ftr-413	1752	4	93	CARDINAL
ftr-413	1752	5	2004-1236	DATE
ftr-413	1753	1	¶ 50,190	CARDINAL
ftr-413	1753	2	d.c. cir. 3/5/04	ORG
ftr-413	1754	1	united we	ORG
ftr-413	1754	2	america	GPE
ftr-413	1754	3	irs	ORG
ftr-413	1754	4	124	CARDINAL
ftr-413	1754	5	florida	GPE
ftr-413	1755	1	irs	ORG
ftr-413	1757	1	one	CARDINAL
ftr-413	1757	2	foia	ORG
ftr-413	1758	1	irs	ORG
ftr-413	1760	1	2.	CARDINAL
ftr-413	1760	2	irs	ORG
ftr-413	1761	1	robert v. united states	PERSON
ftr-413	1761	2	364	CARDINAL
ftr-413	1761	3	988	CARDINAL
ftr-413	1761	4	93	CARDINAL
ftr-413	1761	5	¶ 50,233	CARDINAL
ftr-413	1761	6	8th	ORDINAL
ftr-413	1761	7	4/29/04	CARDINAL
ftr-413	1762	1	irs	ORG
ftr-413	1762	2	irs	ORG
ftr-413	1763	1	united states	GPE
ftr-413	1763	2	powell	PERSON
ftr-413	1763	3	379	CARDINAL
ftr-413	1763	4	48 (1964	DATE
ftr-413	1763	5	irs	ORG
ftr-413	1763	6	irs	ORG
ftr-413	1763	7	congress	ORG
ftr-413	1764	1	1	CARDINAL
ftr-413	1765	1	irs	ORG
ftr-413	1765	2	90-day	DATE
ftr-413	1766	1	florida	GPE
ftr-413	1767	1	122 t.c	QUANTITY
ftr-413	1767	2	73	CARDINAL
ftr-413	1767	3	2/3/04	CARDINAL
ftr-413	1768	1	irs	ORG
ftr-413	1768	2	30day	CARDINAL
ftr-413	1768	3	irs	ORG
ftr-413	1768	4	30-day	DATE
ftr-413	1769	1	the date of the 30-day	DATE
ftr-413	1769	2	7430(c)(4	CARDINAL
ftr-413	1770	1	2	CARDINAL
ftr-413	1770	2	7430	CARDINAL
ftr-413	1771	1	grigoraci v. commissioner	PERSON
ftr-413	1771	2	122	CARDINAL
ftr-413	1771	3	272	CARDINAL
ftr-413	1771	4	3/25/04	CARDINAL
ftr-413	1772	1	an earlier year	DATE
ftr-413	1774	1	thornton	PERSON
ftr-413	1774	2	2005	DATE
ftr-413	1774	3	125	CARDINAL
ftr-413	1774	4	two	CARDINAL
ftr-413	1774	5	1	CARDINAL
ftr-413	1774	6	7430	DATE
ftr-413	1774	7	2	CARDINAL
ftr-413	1774	8	first	ORDINAL
ftr-413	1774	9	7430	DATE
ftr-413	1774	10	a different year	DATE
ftr-413	1775	1	7430	CARDINAL
ftr-413	1776	1	d. statutory	PERSON
ftr-413	1776	2	1	CARDINAL
ftr-413	1778	1	t.c.	PERSON
ftr-413	1779	1	2004-81	DATE
ftr-413	1779	2	3/23/04	CARDINAL
ftr-413	1780	1	holmes	PERSON
ftr-413	1780	2	irs	ORG
ftr-413	1782	1	irs	ORG
ftr-413	1783	1	irs	ORG
ftr-413	1784	1	1	CARDINAL
ftr-413	1786	1	john doe 1	PERSON
ftr-413	1786	2	kpmg llp	PERSON
ftr-413	1786	3	93	CARDINAL
ftr-413	1786	4	2004-1808	DATE
ftr-413	1786	5	2004-1 u.s.t.c.¶	DATE
ftr-413	1786	6	n.d. tex. 4/2/04	GPE
ftr-413	1787	1	sanders	PERSON
ftr-413	1787	2	john doe	PERSON
ftr-413	1789	1	a.	PERSON
ftr-413	1789	2	fifth	ORDINAL
ftr-413	1790	1	john doe 1	PERSON
ftr-413	1790	2	united states	GPE
ftr-413	1790	3	398	CARDINAL
ftr-413	1790	4	686	CARDINAL
ftr-413	1790	5	95	CARDINAL
ftr-413	1790	6	2005	DATE
ftr-413	1790	7	742	CARDINAL
ftr-413	1790	8	2005-	DATE
ftr-413	1791	1	¶ 50,161	CARDINAL
ftr-413	1791	2	5th	ORDINAL
ftr-413	1792	1	1/26/05	CARDINAL
ftr-413	1793	1	jones	PERSON
ftr-413	1793	2	6501	CARDINAL
ftr-413	1794	1	section 6501	LAW
ftr-413	1795	1	b. united states	PERSON
ftr-413	1795	2	kpmg llp	PERSON
ftr-413	1795	3	316	CARDINAL
ftr-413	1795	4	f. supp	PERSON
ftr-413	1796	1	2d 30	DATE
ftr-413	1796	2	93	CARDINAL
ftr-413	1796	3	20042106	DATE
ftr-413	1797	1	¶ 50,281	CARDINAL
ftr-413	1797	2	d. d.c	GPE
ftr-413	1797	3	5/4/04	CARDINAL
ftr-413	1798	1	126	CARDINAL
ftr-413	1798	2	florida	GPE
ftr-413	1799	1	si hogan	PERSON
ftr-413	1799	2	kmpg	PERSON
ftr-413	1799	3	n.d	GPE
ftr-413	1799	4	texas	GPE
ftr-413	1800	1	2	CARDINAL
ftr-413	1801	1	united states v. galletti	ORG
ftr-413	1801	2	124	CARDINAL
ftr-413	1801	3	s. ct	PERSON
ftr-413	1801	4	1548	CARDINAL
ftr-413	1801	5	93	CARDINAL
ftr-413	1802	1	¶ 50,204	CARDINAL
ftr-413	1802	2	3/23/04	CARDINAL
ftr-413	1803	1	supreme court	ORG
ftr-413	1803	2	justice thomas	PERSON
ftr-413	1803	3	10-year	DATE
ftr-413	1803	4	three years	DATE
ftr-413	1804	1	3	CARDINAL
ftr-413	1805	1	williams-russell & johnson, inc.	ORG
ftr-413	1806	1	v. united states	GPE
ftr-413	1806	2	371	CARDINAL
ftr-413	1806	3	1350	CARDINAL
ftr-413	1806	4	93	CARDINAL
ftr-413	1806	5	2004-2543	DATE
ftr-413	1806	6	20041	DATE
ftr-413	1807	1	¶ 50,266	CARDINAL
ftr-413	1807	2	11th	ORDINAL
ftr-413	1808	1	6/7/04	TIME
ftr-413	1809	1	edenfield	PERSON
ftr-413	1809	2	6511	DATE
ftr-413	1809	3	irs	ORG
ftr-413	1810	1	irs	ORG
ftr-413	1811	1	4.	CARDINAL
ftr-413	1811	2	irs	ORG
ftr-413	1813	1	zarky	PERSON
ftr-413	1814	1	123	CARDINAL
ftr-413	1814	2	132	CARDINAL
ftr-413	1814	3	7/20/04	CARDINAL
ftr-413	1815	1	three years	DATE
ftr-413	1816	1	270	MONEY
ftr-413	1817	1	6511(b)(2	CARDINAL
ftr-413	1817	2	three years	DATE
ftr-413	1817	3	two years	DATE
ftr-413	1818	1	second	ORDINAL
ftr-413	1818	2	1997	DATE
ftr-413	1818	3	three years	DATE
ftr-413	1818	4	the year	DATE
ftr-413	1818	5	three years	DATE
ftr-413	1819	1	laro	PERSON
ftr-413	1819	2	the year	DATE
ftr-413	1819	3	april 15	DATE
ftr-413	1819	4	three years	DATE
ftr-413	1820	1	f. liens	PERSON
ftr-413	1820	2	1	CARDINAL
ftr-413	1821	1	montgomery v. commissioner	ORG
ftr-413	1821	2	122 t.c	QUANTITY
ftr-413	1821	3	1 (	CARDINAL
ftr-413	1821	4	1/22/04	CARDINAL
ftr-413	1822	1	irs	ORG
ftr-413	1822	2	6330	DATE
ftr-413	1822	3	127	CARDINAL
ftr-413	1824	1	2	CARDINAL
ftr-413	1825	1	weber ii v. commissioner	PERSON
ftr-413	1825	2	122 t.c	QUANTITY
ftr-413	1825	3	258	CARDINAL
ftr-413	1825	4	3/22/04	CARDINAL
ftr-413	1826	1	section 6330(a)(2	LAW
ftr-413	1826	2	irs	ORG
ftr-413	1826	3	at least thirty days	DATE
ftr-413	1828	1	6330(a)(2	CARDINAL
ftr-413	1829	1	irs	ORG
ftr-413	1831	1	3	CARDINAL
ftr-413	1831	2	urbano v. commissioner	ORG
ftr-413	1831	3	122 t.c	QUANTITY
ftr-413	1831	4	384	CARDINAL
ftr-413	1831	5	6/10/04	CARDINAL
ftr-413	1834	1	4	CARDINAL
ftr-413	1834	2	122 t.c	QUANTITY
ftr-413	1834	3	287	CARDINAL
ftr-413	1834	4	4/19/04	CARDINAL
ftr-413	1835	1	§§	ORG
ftr-413	1835	2	nims	NORP
ftr-413	1835	3	new jersey	GPE
ftr-413	1836	1	irs	ORG
ftr-413	1837	1	irs	ORG
ftr-413	1837	2	nims	NORP
ftr-413	1838	1	5	CARDINAL
ftr-413	1839	1	fowler v. commissioner	PERSON
ftr-413	1839	2	t.c.	PERSON
ftr-413	1840	1	2004	CARDINAL
ftr-413	1840	2	163	CARDINAL
ftr-413	1840	3	7/13/04	CARDINAL
ftr-413	1841	1	irs	ORG
ftr-413	1841	2	128	CARDINAL
ftr-413	1841	3	florida	GPE
ftr-413	1843	1	6	CARDINAL
ftr-413	1844	1	robinette v. commissioner	PERSON
ftr-413	1844	2	123	CARDINAL
ftr-413	1844	3	7/20/04	CARDINAL
ftr-413	1845	1	1995	DATE
ftr-413	1845	2	years prior to 1992	DATE
ftr-413	1845	3	1995	DATE
ftr-413	1845	4	1999	DATE
ftr-413	1846	1	1995	DATE
ftr-413	1846	2	1997	DATE
ftr-413	1846	3	1998	DATE
ftr-413	1847	1	the day	DATE
ftr-413	1847	2	1998	DATE
ftr-413	1849	1	irs	ORG
ftr-413	1850	1	1998	DATE
ftr-413	1851	1	vasquez	PERSON
ftr-413	1851	2	5	CARDINAL
ftr-413	1853	1	several years later	DATE
ftr-413	1855	1	an additional nine	CARDINAL
ftr-413	1855	2	five	CARDINAL
ftr-413	1855	3	one	CARDINAL
ftr-413	1855	4	three	CARDINAL
ftr-413	1856	1	a.	PERSON
ftr-413	1857	1	9/1/04	CARDINAL
ftr-413	1858	1	deborah butler	PERSON
ftr-413	1858	2	robinette	ORG
ftr-413	1860	1	2005	DATE
ftr-413	1860	2	129 7	DATE
ftr-413	1863	1	pixley	PERSON
ftr-413	1863	2	123	CARDINAL
ftr-413	1863	3	269	CARDINAL
ftr-413	1863	4	9/15/04	CARDINAL
ftr-413	1864	1	baptist	GPE
ftr-413	1865	1	8	CARDINAL
ftr-413	1867	1	123	CARDINAL
ftr-413	1868	1	326	CARDINAL
ftr-413	1868	2	12/14/04	CARDINAL
ftr-413	1869	1	11	CARDINAL
ftr-413	1870	1	362	CARDINAL
ftr-413	1872	1	february 23, 2004	DATE
ftr-413	1872	2	30 days	DATE
ftr-413	1872	3	march 24, 2004	DATE
ftr-413	1873	1	march 1, 2004	DATE
ftr-413	1874	1	n4	GPE
ftr-413	1874	2	march 31, 2004	DATE
ftr-413	1874	3	7 days	DATE
ftr-413	1874	4	30day	CARDINAL
ftr-413	1874	5	6320(c	CARDINAL
ftr-413	1874	6	6330(d	DATE
ftr-413	1875	1	section 11 u.s.c	LAW
ftr-413	1875	2	section 362(a)(8	LAW
ftr-413	1875	3	section 6213(f	LAW
ftr-413	1876	1	n4	GPE
ftr-413	1876	2	first	ORDINAL
ftr-413	1877	1	sec	ORG
ftr-413	1877	2	30 days	DATE
ftr-413	1878	1	130	CARDINAL
ftr-413	1878	2	florida	GPE
ftr-413	1880	1	30 days	DATE
ftr-413	1882	1	a.	PERSON
ftr-413	1883	1	irs	ORG
ftr-413	1884	1	smith v. commissioner	ORG
ftr-413	1884	2	124	CARDINAL
ftr-413	1884	3	36	CARDINAL
ftr-413	1885	1	irs	ORG
ftr-413	1886	1	g. innocent	PERSON
ftr-413	1886	2	1	CARDINAL
ftr-413	1887	1	ewing v. commissioner	PERSON
ftr-413	1887	2	122 t.c	QUANTITY
ftr-413	1887	3	32	CARDINAL
ftr-413	1887	4	1/28/04	CARDINAL
ftr-413	1889	1	halpern	PERSON
ftr-413	1889	2	holmes	PERSON
ftr-413	1889	3	foley	PERSON
ftr-413	1890	1	2.	CARDINAL
ftr-413	1891	1	maier	PERSON
ftr-413	1891	2	119	CARDINAL
ftr-413	1892	1	267	CARDINAL
ftr-413	1893	1	one	CARDINAL
ftr-413	1893	2	irs	ORG
ftr-413	1893	3	6015(h)(2	CARDINAL
ftr-413	1895	1	irs	ORG
ftr-413	1897	1	a.	PERSON
ftr-413	1897	2	second	ORDINAL
ftr-413	1898	1	maier v. commissioner	PERSON
ftr-413	1898	2	360	CARDINAL
ftr-413	1898	3	361	CARDINAL
ftr-413	1898	4	93	CARDINAL
ftr-413	1898	5	2004-1	DATE
ftr-413	1899	1	¶ 50,179	CARDINAL
ftr-413	1899	2	2d	DATE
ftr-413	1900	1	2/26/04	CARDINAL
ftr-413	1901	1	walker	PERSON
ftr-413	1901	2	martin mcmahon	PERSON
ftr-413	1901	3	the year 2002	DATE
ftr-413	1901	4	6	CARDINAL
ftr-413	1901	5	fla	GPE
ftr-413	1902	1	81	CARDINAL
ftr-413	1902	2	177	CARDINAL
ftr-413	1902	3	2003	DATE
ftr-413	1903	1	2005	DATE
ftr-413	1903	2	131 3	CARDINAL
ftr-413	1904	1	dutton v. commissioner	PERSON
ftr-413	1904	2	122 t.c	QUANTITY
ftr-413	1904	3	133	CARDINAL
ftr-413	1904	4	2/11/04	CARDINAL
ftr-413	1905	1	irs	ORG
ftr-413	1906	1	irs	ORG
ftr-413	1907	1	7122	DATE
ftr-413	1908	1	4	CARDINAL
ftr-413	1909	1	122 t.c	QUANTITY
ftr-413	1910	1	184	CARDINAL
ftr-413	1911	1	6015(e)(1)(b)(i	CARDINAL
ftr-413	1911	2	irs	ORG
ftr-413	1911	3	ninety-day	DATE
ftr-413	1912	1	irs	ORG
ftr-413	1913	1	5	CARDINAL
ftr-413	1915	1	van arsdalen v. commissioner	PERSON
ftr-413	1915	2	123	CARDINAL
ftr-413	1915	3	135	CARDINAL
ftr-413	1915	4	7/22/04	CARDINAL
ftr-413	1917	1	irs	ORG
ftr-413	1919	1	6015	DATE
ftr-413	1919	2	325	CARDINAL
ftr-413	1920	1	h. miscellaneous 1	PERSON
ftr-413	1920	2	burton kanter	PERSON
ftr-413	1922	1	t.c.	PERSON
ftr-413	1923	1	1999-407	DATE
ftr-413	1924	1	600page	CARDINAL
ftr-413	1924	2	burton kanter	PERSON
ftr-413	1924	3	6653	DATE
ftr-413	1927	1	two	CARDINAL
ftr-413	1927	2	claude ballard	PERSON
ftr-413	1927	3	robert lisle	PERSON
ftr-413	1927	4	two	CARDINAL
ftr-413	1928	1	132	CARDINAL
ftr-413	1928	2	florida	GPE
ftr-413	1929	1	si a.	PERSON
ftr-413	1929	2	25 years ago	DATE
ftr-413	1930	1	subsequently11	ORG
ftr-413	1931	1	two	CARDINAL
ftr-413	1931	2	dawson	PERSON
ftr-413	1933	1	2001	DATE
ftr-413	1933	2	23-31	CARDINAL
ftr-413	1933	3	4/26/00	CARDINAL
ftr-413	1933	4	2001	DATE
ftr-413	1933	5	23-30	CARDINAL
ftr-413	1933	6	8/30/00	CARDINAL
ftr-413	1934	1	fifth	ORDINAL
ftr-413	1934	2	seventh	ORDINAL
ftr-413	1934	3	eleventh	ORDINAL
ftr-413	1935	1	ballard	ORG
ftr-413	1935	2	eleventh	ORDINAL
ftr-413	1936	1	ballard v. commissioner	ORG
ftr-413	1936	2	321	CARDINAL
ftr-413	1936	3	1037	CARDINAL
ftr-413	1936	4	91	CARDINAL
ftr-413	1936	5	2003-928	DATE
ftr-413	1936	6	2003-1	DATE
ftr-413	1937	1	¶ 50,246	CARDINAL
ftr-413	1937	2	11th	ORDINAL
ftr-413	1938	1	aff’g t.c.	PERSON
ftr-413	1939	1	1999-407	DATE
ftr-413	1940	1	eleventh	ORDINAL
ftr-413	1941	1	fay	PERSON
ftr-413	1941	2	dick	PERSON
ftr-413	1943	1	more than one	CARDINAL
ftr-413	1945	1	183	CARDINAL
ftr-413	1947	1	11	CARDINAL
ftr-413	1949	1	united states	GPE
ftr-413	1949	2	649	CARDINAL
ftr-413	1949	3	471	CARDINAL
ftr-413	1949	4	7th	ORDINAL
ftr-413	1949	5	1980	DATE
ftr-413	1950	1	450	CARDINAL
ftr-413	1950	2	1000	CARDINAL
ftr-413	1950	3	1981	DATE
ftr-413	1951	1	12	CARDINAL
ftr-413	1952	1	kanter	PERSON
ftr-413	1952	2	two	CARDINAL
ftr-413	1952	3	seventh	ORDINAL
ftr-413	1952	4	julian jacobs	PERSON
ftr-413	1952	5	peter j. panuthos	PERSON
ftr-413	1953	1	1	CARDINAL
ftr-413	1953	2	cudahy	PERSON
ftr-413	1953	3	seventh	ORDINAL
ftr-413	1953	4	kanter	PERSON
ftr-413	1954	1	2005	DATE
ftr-413	1954	2	133	CARDINAL
ftr-413	1955	1	august 30, 2000	DATE
ftr-413	1956	1	183	CARDINAL
ftr-413	1957	1	another day	DATE
ftr-413	1958	1	1	CARDINAL
ftr-413	1960	1	4/26/04	CARDINAL
ftr-413	1960	2	124	CARDINAL
ftr-413	1960	3	s. ct.	PERSON
ftr-413	1960	4	2066	CARDINAL
ftr-413	1960	5	kanter	ORG
ftr-413	1962	1	kanter	PERSON
ftr-413	1962	2	eleventh	ORDINAL
ftr-413	1962	3	kanter v. commissioner	ORG
ftr-413	1962	4	337	CARDINAL
ftr-413	1962	5	833	CARDINAL
ftr-413	1962	6	92	CARDINAL
ftr-413	1962	7	2003-5459	DATE
ftr-413	1962	8	2003-02	DATE
ftr-413	1963	1	¶ 50,605	CARDINAL
ftr-413	1963	2	7th	ORDINAL
ftr-413	1964	1	2-1	DATE
ftr-413	1964	2	aff’g	CARDINAL
ftr-413	1965	1	1999-407	DATE
ftr-413	1966	1	eleventh	ORDINAL
ftr-413	1967	1	kanter	PERSON
ftr-413	1967	2	john trumball	PERSON
ftr-413	1967	3	george washington	PERSON
ftr-413	1967	4	kanter	ORG
ftr-413	1968	1	1	CARDINAL
ftr-413	1968	2	kanter	PERSON
ftr-413	1969	1	4/26/04	CARDINAL
ftr-413	1969	2	124	CARDINAL
ftr-413	1969	3	s. ct.	PERSON
ftr-413	1969	4	2066	CARDINAL
ftr-413	1969	5	ballard.	ORG
ftr-413	1971	1	d.	NORP
ftr-413	1971	2	lisle	PERSON
ftr-413	1971	3	fifth	ORDINAL
ftr-413	1972	1	lisle v. commissioner	PERSON
ftr-413	1972	2	341	CARDINAL
ftr-413	1972	3	364	CARDINAL
ftr-413	1972	4	92	CARDINAL
ftr-413	1972	5	20035566	DATE
ftr-413	1972	6	2003-02	DATE
ftr-413	1973	1	¶ 50,606	CARDINAL
ftr-413	1973	2	5th	ORDINAL
ftr-413	1974	1	7/30/03	CARDINAL
ftr-413	1975	1	aff’g	CARDINAL
ftr-413	1976	1	1999-407	DATE
ftr-413	1977	1	fifth	ORDINAL
ftr-413	1977	2	higginbotham	PERSON
ftr-413	1977	3	eleventh	ORDINAL
ftr-413	1977	4	seventh	ORDINAL
ftr-413	1978	1	a closed year	DATE
ftr-413	1978	2	lisle	PERSON
ftr-413	1979	1	13	CARDINAL
ftr-413	1979	2	burton kanter	PERSON
ftr-413	1979	3	october 31, 2001	DATE
ftr-413	1980	1	134	CARDINAL
ftr-413	1980	2	florida	GPE
ftr-413	1981	1	si e. justice ginsburg	ORG
ftr-413	1981	2	1983	DATE
ftr-413	1982	1	ballard v. commissioner	PERSON
ftr-413	1982	2	125	CARDINAL
ftr-413	1982	3	s. ct	PERSON
ftr-413	1982	4	1270	CARDINAL
ftr-413	1982	5	95	CARDINAL
ftr-413	1982	6	2005-1302	DATE
ftr-413	1982	7	¶ 50,211	CARDINAL
ftr-413	1982	8	3/7/05	CARDINAL
ftr-413	1982	9	72	CARDINAL
ftr-413	1982	10	337	CARDINAL
ftr-413	1982	11	833	CARDINAL
ftr-413	1982	12	7th	ORDINAL
ftr-413	1983	1	7/24/03	CARDINAL
ftr-413	1983	2	321	CARDINAL
ftr-413	1983	3	1037	CARDINAL
ftr-413	1983	4	11th	ORDINAL
ftr-413	1985	1	ginsburg	PERSON
ftr-413	1986	1	ginsburg	PERSON
ftr-413	1987	1	183	CARDINAL
ftr-413	1989	1	justice rehnquist	PERSON
ftr-413	1989	2	justice thomas	PERSON
ftr-413	1990	1	seminole	GPE
ftr-413	1991	1	bowles v. seminole rock & sand co.	PERSON
ftr-413	1991	2	325	CARDINAL
ftr-413	1991	3	410	CARDINAL
ftr-413	1992	1	183	CARDINAL
ftr-413	1992	2	the supreme court	ORG
ftr-413	1992	3	supreme court	ORG
ftr-413	1994	1	2	CARDINAL
ftr-413	1994	2	years	DATE
ftr-413	1995	1	sunoco, inc.	ORG
ftr-413	1996	1	122 t.c	QUANTITY
ftr-413	1996	2	2/4/04	CARDINAL
ftr-413	1999	1	85	CARDINAL
ftr-413	1999	2	445	CARDINAL
ftr-413	1999	3	1985	DATE
ftr-413	2000	1	whalen	PERSON
ftr-413	2000	2	irs	ORG
ftr-413	2000	3	irs	ORG
ftr-413	2000	4	years	DATE
ftr-413	2001	1	3	CARDINAL
ftr-413	2002	1	johnson v. commissioner	PERSON
ftr-413	2002	2	122 t.c	QUANTITY
ftr-413	2002	3	124	CARDINAL
ftr-413	2002	4	2/11/04	CARDINAL
ftr-413	2003	1	§ 7430(g	ORG
ftr-413	2003	2	irs	ORG
ftr-413	2005	1	nims	PERSON
ftr-413	2007	1	301.7430-7	DATE
ftr-413	2007	2	irs	ORG
ftr-413	2007	3	2005	DATE
ftr-413	2007	4	135	CARDINAL
ftr-413	2007	5	the years	DATE
ftr-413	2008	1	nols	ORG
ftr-413	2009	1	4. eighth	CARDINAL
ftr-413	2010	1	eighth	ORDINAL
ftr-413	2011	1	griffin v. commissioner	PERSON
ftr-413	2011	2	315	CARDINAL
ftr-413	2011	3	1017	CARDINAL
ftr-413	2011	4	91	CARDINAL
ftr-413	2011	5	2003-486	DATE
ftr-413	2011	6	2003-1	DATE
ftr-413	2012	1	¶ 50,186	CARDINAL
ftr-413	2012	2	8th	ORDINAL
ftr-413	2012	3	1/14/03	CARDINAL
ftr-413	2012	4	rev’g t.c.	PERSON
ftr-413	2013	1	2002-6 (1/8/02	DATE
ftr-413	2013	2	t.c.	GPE
ftr-413	2014	1	2004-64	DATE
ftr-413	2014	2	3/11/04	CARDINAL
ftr-413	2015	1	eighth	ORDINAL
ftr-413	2017	1	irs	ORG
ftr-413	2021	1	section 164	LAW
ftr-413	2022	1	one	CARDINAL
ftr-413	2023	1	about 30 years	DATE
ftr-413	2023	2	about one	CARDINAL
ftr-413	2024	1	136	CARDINAL
ftr-413	2024	2	florida	GPE
ftr-413	2032	1	one	CARDINAL
ftr-413	2037	1	a. tax court	ORG
ftr-413	2038	1	section 7491	ORG
ftr-413	2039	1	t.c.	GPE
ftr-413	2040	1	2004-64	DATE
ftr-413	2040	2	3/11/04	CARDINAL
ftr-413	2042	1	thornton	PERSON
ftr-413	2042	2	eighth	ORDINAL
ftr-413	2044	1	7	CARDINAL
ftr-413	2046	1	t.c.	PERSON
ftr-413	2047	1	2002-6	DATE
ftr-413	2048	1	griffin	PERSON
ftr-413	2048	2	griffin	PERSON
ftr-413	2049	1	2005	DATE
ftr-413	2049	2	137	CARDINAL
ftr-413	2049	3	griffin	PERSON
ftr-413	2050	1	6	CARDINAL
ftr-413	2053	1	sec	ORG
ftr-413	2053	2	7491(a)(1	CARDINAL
ftr-413	2054	1	975	CARDINAL
ftr-413	2054	2	534	CARDINAL
ftr-413	2054	3	538	CARDINAL
ftr-413	2054	4	8th	ORDINAL
ftr-413	2054	5	1992	DATE
ftr-413	2057	1	1991-140	DATE
ftr-413	2058	1	sec	ORG
ftr-413	2059	1	h. conf	PERSON
ftr-413	2061	1	105	CARDINAL
ftr-413	2061	2	241(1998	DATE
ftr-413	2061	3	1998-3	DATE
ftr-413	2061	4	747	PRODUCT
ftr-413	2061	5	995	CARDINAL
ftr-413	2063	1	kincade v. mikles	PERSON
ftr-413	2063	2	144	CARDINAL
ftr-413	2063	3	784	CARDINAL
ftr-413	2063	4	787	CARDINAL
ftr-413	2063	5	1944	DATE
ftr-413	2064	1	5	CARDINAL
ftr-413	2066	1	irs	ORG
ftr-413	2066	2	irs	ORG
ftr-413	2067	1	james v. tablerion	PERSON
ftr-413	2067	2	363	CARDINAL
ftr-413	2067	3	1352	CARDINAL
ftr-413	2067	4	93	CARDINAL
ftr-413	2067	5	1814	DATE
ftr-413	2067	6	fed	ORG
ftr-413	2067	7	cir	PERSON
ftr-413	2068	1	4/13/04	CARDINAL
ftr-413	2069	1	tempe	GPE
ftr-413	2069	2	irs	ORG
ftr-413	2069	3	1998	DATE
ftr-413	2070	1	tablerion	PERSON
ftr-413	2070	2	8332	CARDINAL
ftr-413	2070	3	one	CARDINAL
ftr-413	2070	4	two	CARDINAL
ftr-413	2071	1	irs	ORG
ftr-413	2072	1	treasury	ORG
ftr-413	2073	1	metz v. department of treasury	ORG
ftr-413	2073	2	1001	DATE
ftr-413	2073	3	fed	ORG
ftr-413	2073	4	cir	ORG
ftr-413	2073	5	1986	DATE
ftr-413	2073	6	1	CARDINAL
ftr-413	2073	7	2	CARDINAL
ftr-413	2073	8	138	CARDINAL
ftr-413	2073	9	florida	GPE
ftr-413	2074	1	3	CARDINAL
ftr-413	2074	2	4	CARDINAL
ftr-413	2074	3	5	CARDINAL
ftr-413	2075	1	irs	ORG
ftr-413	2075	2	1203	DATE
ftr-413	2075	3	irs	ORG
ftr-413	2076	1	irs	ORG
ftr-413	2077	1	6	CARDINAL
ftr-413	2079	1	siddiqui v. united states	PERSON
ftr-413	2079	2	359	CARDINAL
ftr-413	2079	3	1200	CARDINAL
ftr-413	2079	4	93	CARDINAL
ftr-413	2079	5	2004-1305	DATE
ftr-413	2080	1	¶ 50,193	CARDINAL
ftr-413	2080	2	9th	ORDINAL
ftr-413	2082	1	irs	ORG
ftr-413	2082	2	irs	ORG
ftr-413	2083	1	1,000	MONEY
ftr-413	2083	2	7431	DATE
ftr-413	2084	1	alarcon	PERSON
ftr-413	2084	2	1,000	MONEY
ftr-413	2086	1	7	CARDINAL
ftr-413	2086	2	irs	ORG
ftr-413	2087	1	payne v. united states	PERSON
ftr-413	2087	2	2004	CARDINAL
ftr-413	2087	3	¶ 50	DATE
ftr-413	2087	4	5th	ORDINAL
ftr-413	2088	1	aff’g	CARDINAL
ftr-413	2088	2	f. supp	PERSON
ftr-413	2089	1	2d	DATE
ftr-413	2089	2	742	CARDINAL
ftr-413	2090	1	tex. 2003	DATE
ftr-413	2090	2	irs	ORG
ftr-413	2090	3	irs	ORG
ftr-413	2091	1	8	CARDINAL
ftr-413	2092	1	69	CARDINAL
ftr-413	2092	2	56377	CARDINAL
ftr-413	2094	1	9	CARDINAL
ftr-413	2094	2	section 842	LAW
ftr-413	2094	3	american	NORP
ftr-413	2094	4	2004	DATE
ftr-413	2095	1	proc	PERSON
ftr-413	2096	1	84-58	CARDINAL
ftr-413	2096	2	1984-2	DATE
ftr-413	2096	3	501	CARDINAL
ftr-413	2096	4	10	CARDINAL
ftr-413	2096	5	section 881	LAW
ftr-413	2096	6	american	NORP
ftr-413	2096	7	2004	DATE
ftr-413	2096	8	2005	DATE
ftr-413	2096	9	139	CARDINAL
ftr-413	2096	10	irs	ORG
ftr-413	2097	1	11	CARDINAL
ftr-413	2099	1	beall v. united states	ORG
ftr-413	2099	2	336	CARDINAL
ftr-413	2099	3	3d 419	CARDINAL
ftr-413	2099	4	92	CARDINAL
ftr-413	2099	5	2003-5001	DATE
ftr-413	2099	6	2003-2	DATE
ftr-413	2099	7	¶ 50,551	CARDINAL
ftr-413	2099	8	5th	ORDINAL
ftr-413	2100	1	6/27/03	CARDINAL
ftr-413	2101	1	fifth	ORDINAL
ftr-413	2101	2	garwood	PERSON
ftr-413	2102	1	garwood	PERSON
ftr-413	2103	1	a.	PERSON
ftr-413	2104	1	beall	ORG
ftr-413	2105	1	hinck v. united states	ORG
ftr-413	2105	2	64	CARDINAL
ftr-413	2106	1	71	CARDINAL
ftr-413	2106	2	95	CARDINAL
ftr-413	2106	3	2005	DATE
ftr-413	2106	4	873	CARDINAL
ftr-413	2106	5	2004-1	DATE
ftr-413	2107	1	¶ 50,270	CARDINAL
ftr-413	2107	2	fed	ORG
ftr-413	2109	1	allegra	PERSON
ftr-413	2109	2	1996	DATE
ftr-413	2110	1	1996	DATE
ftr-413	2110	2	1996	DATE
ftr-413	2110	3	6404	DATE
ftr-413	2111	1	beall	PERSON
ftr-413	2112	1	1	CARDINAL
ftr-413	2112	2	section 251	LAW
ftr-413	2112	3	american	NORP
ftr-413	2112	4	2004	DATE
ftr-413	2114	1	the past several years	DATE
ftr-413	2115	1	2004	DATE
ftr-413	2116	1	1	CARDINAL
ftr-413	2118	1	horton homes, inc.	ORG
ftr-413	2119	1	v. united states	GPE
ftr-413	2119	2	357	CARDINAL
ftr-413	2119	3	93	CARDINAL
ftr-413	2119	4	2004-463	DATE
ftr-413	2120	1	¶ 70,215	CARDINAL
ftr-413	2120	2	11th	ORDINAL
ftr-413	2121	1	1/20/04	CARDINAL
ftr-413	2122	1	140	CARDINAL
ftr-413	2122	2	florida	GPE
ftr-413	2124	1	irs	ORG
ftr-413	2124	2	12-percent	PERCENT
ftr-413	2126	1	1938	DATE
ftr-413	2126	2	1983	DATE
ftr-413	2128	1	a. rev	PERSON
ftr-413	2129	1	2004-80	DATE
ftr-413	2129	2	2004-32	DATE
ftr-413	2130	1	164	CARDINAL
ftr-413	2131	1	23,000	CARDINAL
ftr-413	2131	2	43,000 pounds	QUANTITY
ftr-413	2131	3	20,000 pound	QUANTITY
ftr-413	2131	4	four	CARDINAL
ftr-413	2131	5	300	CARDINAL
ftr-413	2131	6	six	CARDINAL
ftr-413	2131	7	fifth	ORDINAL
ftr-413	2133	1	1983	DATE
ftr-413	2133	2	4051	CARDINAL
ftr-413	2134	1	2	CARDINAL
ftr-413	2134	2	2/17/04	CARDINAL
ftr-413	2135	1	monthly	DATE
ftr-413	2135	2	4261	CARDINAL
ftr-413	2138	1	1	CARDINAL
ftr-413	2139	1	2004	DATE
ftr-413	2139	2	108	CARDINAL
ftr-413	2139	3	bush	PERSON
ftr-413	2139	4	4/10/04	CARDINAL
ftr-413	2140	1	2	CARDINAL
ftr-413	2140	2	2004	DATE
ftr-413	2140	3	2004	DATE
ftr-413	2140	4	108	CARDINAL
ftr-413	2140	5	bush	PERSON
ftr-413	2140	6	10/4/04.	DATE
ftr-413	2141	1	3	CARDINAL
ftr-413	2142	1	american	NORP
ftr-413	2142	2	2004	DATE
ftr-413	2142	3	american	NORP
ftr-413	2142	4	2004	DATE
ftr-413	2142	5	4520	CARDINAL
ftr-413	2142	6	bush	PERSON
ftr-413	2142	7	10/22/04	CARDINAL
ftr-413	2143	1	the year 2004	DATE
ftr-413	2144	1	section 304	LAW
ftr-413	2144	2	merrill parent’s	ORG
ftr-413	2146	1	king & spalding	ORG
ftr-413	2147	1	king & spalding	ORG
ftr-413	2148	1	1998	DATE
ftr-413	2148	2	b & d	ORG
ftr-413	2148	3	three	CARDINAL
ftr-413	2149	1	b & d	ORG
ftr-413	2150	1	d.	NORP
ftr-413	2150	2	b & d created black & decker healthcare management inc.	ORG
ftr-413	2152	1	approximately $ 561 million dollars	MONEY
ftr-413	2152	2	$ 560 million dollars	MONEY
ftr-413	2152	3	bdhmi	GPE
ftr-413	2153	1	b & d	ORG
ftr-413	2153	2	bdhmi	GPE
ftr-413	2153	3	third	ORDINAL
ftr-413	2153	4	$ 1 million dollars	MONEY
ftr-413	2154	1	$ 561 million dollars	MONEY
ftr-413	2154	2	bdhmi	GPE
ftr-413	2154	3	b & d	ORG
ftr-413	2154	4	approximately $ 560 million dollars	MONEY
ftr-413	2154	5	1998	DATE
ftr-413	2155	1	three	CARDINAL
ftr-413	2156	1	congress	ORG
ftr-413	2157	1	congress	ORG
ftr-413	2160	1	irs	ORG
ftr-413	2160	2	26	CARDINAL
ftr-413	2160	3	1.6664-4	CARDINAL
ftr-413	2161	1	10.35	MONEY
ftr-413	2161	2	10.37	CARDINAL
ftr-413	2163	1	10.37	CARDINAL
ftr-413	2163	2	1	CARDINAL
ftr-413	2163	3	2	CARDINAL
ftr-413	2163	4	3	CARDINAL
ftr-413	2163	5	4	CARDINAL
ftr-413	2164	1	section 10.37	LAW
ftr-413	2164	2	10.35	CARDINAL
ftr-413	2165	1	10.38	CARDINAL
ftr-413	2165	2	10.37	CARDINAL
ftr-413	2166	1	section 10.38	LAW
ftr-413	2170	1	first	ORDINAL
ftr-413	2172	1	15 to 30 years later	DATE
ftr-413	2179	1	february 23, 2004	DATE
ftr-413	2179	2	30 days	DATE
ftr-413	2179	3	march 24, 2004	DATE
ftr-413	2180	1	march 1, 2004	DATE
ftr-413	2181	1	n4	GPE
ftr-413	2181	2	march 31, 2004	DATE
ftr-413	2181	3	7 days	DATE
ftr-413	2181	4	30day	CARDINAL
ftr-413	2181	5	6320(c	CARDINAL
ftr-413	2181	6	6330(d	DATE
ftr-413	2182	1	section 11 u.s.c	LAW
ftr-413	2182	2	section 362(a)(8	LAW
ftr-413	2182	3	section 6213(f	LAW
ftr-413	2184	1	sec	ORG
ftr-413	2184	2	7491(a)(1	CARDINAL
ftr-413	2185	1	975	CARDINAL
ftr-413	2185	2	534	CARDINAL
ftr-413	2185	3	538	CARDINAL
ftr-413	2185	4	8th	ORDINAL
ftr-413	2185	5	1992	DATE
ftr-413	2188	1	1991-140	DATE
ftr-413	2189	1	sec	ORG
ftr-413	2190	1	h. conf	PERSON
ftr-413	2192	1	105	CARDINAL
ftr-413	2192	2	241(1998	DATE
ftr-413	2192	3	1998-3	DATE
ftr-413	2192	4	747	PRODUCT
ftr-413	2192	5	995	CARDINAL
ftr-413	2194	1	kincade v. mikles	PERSON
ftr-413	2194	2	144	CARDINAL
ftr-413	2194	3	784	CARDINAL
ftr-413	2194	4	787	CARDINAL
ftr-413	2194	5	1944	DATE