id	sid	eid	entity	type
ftr-419	1	1	florida	GPE
ftr-419	1	2	6 2004	DATE
ftr-419	1	3	5	CARDINAL
ftr-419	1	4	douglas a. kahn*	PERSON
ftr-419	1	5	406 ii	QUANTITY
ftr-419	2	1	section 707	LAW
ftr-419	2	2	408	CARDINAL
ftr-419	2	3	i.	ORG
ftr-419	2	4	410	CARDINAL
ftr-419	3	1	411	CARDINAL
ftr-419	4	1	414	CARDINAL
ftr-419	5	1	419	CARDINAL
ftr-419	5	2	422	CARDINAL
ftr-419	6	1	428	CARDINAL
ftr-419	7	1	436	CARDINAL
ftr-419	8	1	438	CARDINAL
ftr-419	8	2	paul g. kauper	PERSON
ftr-419	8	3	university of michigan	ORG
ftr-419	9	1	b.a. university of north carolina	ORG
ftr-419	9	2	j.d.	GPE
ftr-419	9	3	george washington university	ORG
ftr-419	9	4	1958	DATE
ftr-419	10	1	the u.s. department of justice	ORG
ftr-419	10	2	1958-1962	DATE
ftr-419	10	3	washington	GPE
ftr-419	10	4	d.c.	GPE
ftr-419	10	5	jacobs	ORG
ftr-419	10	6	1962-1964	DATE
ftr-419	10	7	the university of michigan	ORG
ftr-419	10	8	1964	DATE
ftr-419	10	9	paul g. kauper	PERSON
ftr-419	10	10	michigan	GPE
ftr-419	10	11	1984	DATE
ftr-419	11	1	kahn	PERSON
ftr-419	12	1	1985	DATE
ftr-419	12	2	suffolk university	ORG
ftr-419	13	1	2003	DATE
ftr-419	13	2	washington university	ORG
ftr-419	14	1	florida	GPE
ftr-419	14	2	i. introduction	PERSON
ftr-419	15	1	section 736(a)(2	ORG
ftr-419	16	1	vi	PERSON
ftr-419	20	1	more than a	DATE
ftr-419	20	2	50 %	PERCENT
ftr-419	20	3	1	CARDINAL
ftr-419	22	1	1986	DATE
ftr-419	23	1	2	CARDINAL
ftr-419	23	2	1	CARDINAL
ftr-419	23	3	william s. mckee	PERSON
ftr-419	23	4	william f. nelson	PERSON
ftr-419	23	5	robert l. whitmire	PERSON
ftr-419	23	6	13.0315	CARDINAL
ftr-419	23	7	3d	CARDINAL
ftr-419	23	8	1997	DATE
ftr-419	23	9	arthur b. willis	PERSON
ftr-419	23	10	john s. pennell & philip f. postlewaite	PERSON
ftr-419	23	11	15.06	CARDINAL
ftr-419	23	12	6th	ORDINAL
ftr-419	23	13	2002	DATE
ftr-419	24	1	willis	PERSON
ftr-419	25	1	736	CARDINAL
ftr-419	26	1	2	CARDINAL
ftr-419	26	2	4	CARDINAL
ftr-419	28	1	2	CARDINAL
ftr-419	30	1	stephen a. lind	PERSON
ftr-419	30	2	stephen schwartz	PERSON
ftr-419	30	3	daniel j. lathrope & joshua d. rosenberg	PERSON
ftr-419	30	4	328	CARDINAL
ftr-419	30	5	20 & 21	DATE
ftr-419	30	6	6th	ORDINAL
ftr-419	30	7	2002	DATE
ftr-419	33	1	two	CARDINAL
ftr-419	33	2	1	CARDINAL
ftr-419	33	3	2	CARDINAL
ftr-419	34	1	value.4	NORP
ftr-419	34	2	willis	PERSON
ftr-419	35	1	willis	PERSON
ftr-419	35	2	weak.5	PERSON
ftr-419	35	3	willis	PERSON
ftr-419	39	1	one	CARDINAL
ftr-419	44	1	3	CARDINAL
ftr-419	46	1	707(b)(3	CARDINAL
ftr-419	47	1	4	CARDINAL
ftr-419	47	2	1	CARDINAL
ftr-419	47	3	2	CARDINAL
ftr-419	47	4	13.03[5	CARDINAL
ftr-419	49	1	1	CARDINAL
ftr-419	49	2	2	CARDINAL
ftr-419	49	3	13.03[5	CARDINAL
ftr-419	49	4	13-8	CARDINAL
ftr-419	49	5	5	CARDINAL
ftr-419	49	6	2	CARDINAL
ftr-419	49	7	supra	PERSON
ftr-419	49	8	2	CARDINAL
ftr-419	49	9	15.06[4	CARDINAL
ftr-419	50	1	6	CARDINAL
ftr-419	50	2	lind	PERSON
ftr-419	50	3	2	CARDINAL
ftr-419	50	4	329	CARDINAL
ftr-419	50	5	21	CARDINAL
ftr-419	51	1	20041	DATE
ftr-419	51	2	florida	GPE
ftr-419	52	1	section 707	LAW
ftr-419	52	2	first	ORDINAL
ftr-419	52	3	1954	DATE
ftr-419	52	4	subchapter k	PERSON
ftr-419	52	5	chapter 1	LAW
ftr-419	52	6	1954	DATE
ftr-419	53	1	subchapter k	PERSON
ftr-419	53	2	congress	ORG
ftr-419	54	1	8300	DATE
ftr-419	54	2	1954	DATE
ftr-419	57	1	today	DATE
ftr-419	57	2	1954	DATE
ftr-419	58	1	congress	ORG
ftr-419	59	1	congress	ORG
ftr-419	62	1	section 707(a	LAW
ftr-419	63	1	1954	DATE
ftr-419	64	1	h.r. rept	PERSON
ftr-419	65	1	83-1337	DATE
ftr-419	65	2	22	CARDINAL
ftr-419	65	3	65	CARDINAL
ftr-419	65	4	1954	DATE
ftr-419	65	5	1954	DATE
ftr-419	70	1	first	ORDINAL
ftr-419	70	2	second	ORDINAL
ftr-419	70	3	third	ORDINAL
ftr-419	71	1	1954	DATE
ftr-419	74	1	the year	DATE
ftr-419	75	1	congress	ORG
ftr-419	75	2	pre-1954	DATE
ftr-419	76	1	congress	ORG
ftr-419	76	2	section 61	LAW
ftr-419	76	3	8	CARDINAL
ftr-419	78	1	more than a	DATE
ftr-419	78	2	50%	PERCENT
ftr-419	80	1	a more than 50%	PERCENT
ftr-419	81	1	1239	CARDINAL
ftr-419	82	1	lloyd v. commissioner	PERSON
ftr-419	82	2	15	CARDINAL
ftr-419	82	3	82	DATE
ftr-419	82	4	87	DATE
ftr-419	83	1	10	CARDINAL
ftr-419	83	2	cagle v. commissioner	PERSON
ftr-419	84	1	63	CARDINAL
ftr-419	84	2	1974	DATE
ftr-419	84	3	539	CARDINAL
ftr-419	84	4	409	CARDINAL
ftr-419	84	5	5th	ORDINAL
ftr-419	84	6	1976	DATE
ftr-419	85	1	11	CARDINAL
ftr-419	86	1	lloyd	ORG
ftr-419	86	2	15 b.t.a	QUANTITY
ftr-419	87	1	12	CARDINAL
ftr-419	88	1	reptno	PERSON
ftr-419	89	1	83-1337	DATE
ftr-419	89	2	7	CARDINAL
ftr-419	89	3	68	DATE
ftr-419	89	4	1954	DATE
ftr-419	90	1	4094	CARDINAL
ftr-419	91	1	20041	DATE
ftr-419	91	2	florida	GPE
ftr-419	91	3	section 263	LAW
ftr-419	92	1	3	CARDINAL
ftr-419	92	2	1954	DATE
ftr-419	92	3	the senate finance committee	ORG
ftr-419	93	1	section 263	LAW
ftr-419	93	2	1976	DATE
ftr-419	93	3	circumstances.4 iii	PERSON
ftr-419	94	1	1.707-1(c	DATE
ftr-419	94	2	2	CARDINAL
ftr-419	98	1	annually	DATE
ftr-419	98	2	30%	PERCENT
ftr-419	98	3	10,000	MONEY
ftr-419	99	1	a year	DATE
ftr-419	99	2	60,000	MONEY
ftr-419	99	3	18,000($60,000	MONEY
ftr-419	99	4	30%	PERCENT
ftr-419	100	1	the next year	DATE
ftr-419	100	2	only $20,000	MONEY
ftr-419	101	1	6,000	MONEY
ftr-419	101	2	20,000	MONEY
ftr-419	101	3	30%	PERCENT
ftr-419	102	1	no less than $10,000	MONEY
ftr-419	103	1	4,000	MONEY
ftr-419	103	2	6,000	MONEY
ftr-419	103	3	4,000	MONEY
ftr-419	104	1	6 13	DATE
ftr-419	106	1	14	CARDINAL
ftr-419	107	1	1976	DATE
ftr-419	109	1	94	CARDINAL
ftr-419	109	2	90	CARDINAL
ftr-419	110	1	1520	CARDINAL
ftr-419	110	2	1976	DATE
ftr-419	111	1	cagle v. commissioner	PERSON
ftr-419	111	2	63	CARDINAL
ftr-419	111	3	1974	DATE
ftr-419	111	4	539	CARDINAL
ftr-419	111	5	409	CARDINAL
ftr-419	111	6	5th	ORDINAL
ftr-419	111	7	1976	DATE
ftr-419	112	1	15	CARDINAL
ftr-419	114	1	69-180	CARDINAL
ftr-419	114	2	1969-1	DATE
ftr-419	114	3	183	CARDINAL
ftr-419	114	4	16	CARDINAL
ftr-419	116	1	1.707-1	CARDINAL
ftr-419	116	2	2.	CARDINAL
ftr-419	118	1	one	CARDINAL
ftr-419	119	1	18	CARDINAL
ftr-419	119	2	second	ORDINAL
ftr-419	120	1	section 751	LAW
ftr-419	121	1	kind,2	PERSON
ftr-419	121	2	section 751	LAW
ftr-419	123	1	section 751	LAW
ftr-419	124	1	section 751	LAW
ftr-419	124	2	17	CARDINAL
ftr-419	125	1	73 1(a	CARDINAL
ftr-419	126	1	18	CARDINAL
ftr-419	127	1	19	CARDINAL
ftr-419	127	2	two	CARDINAL
ftr-419	128	1	75 1(c	DATE
ftr-419	129	1	751	CARDINAL
ftr-419	130	1	20	CARDINAL
ftr-419	131	1	73 1(d	DATE
ftr-419	131	2	75 1(b	CARDINAL
ftr-419	132	1	21	CARDINAL
ftr-419	133	1	737	CARDINAL
ftr-419	133	2	20041	DATE
ftr-419	134	1	florida	GPE
ftr-419	140	1	more than one	CARDINAL
ftr-419	140	2	kind.27	PERSON
ftr-419	140	3	first	ORDINAL
ftr-419	142	1	22	CARDINAL
ftr-419	144	1	1.75 1-1(b)(l)(ii	DATE
ftr-419	145	1	23	CARDINAL
ftr-419	147	1	24	CARDINAL
ftr-419	148	1	25	CARDINAL
ftr-419	148	2	733	CARDINAL
ftr-419	149	1	26	CARDINAL
ftr-419	150	1	27	CARDINAL
ftr-419	152	1	1.704	CARDINAL
ftr-419	155	1	1.704-1(b)(2)(iv)(c	CARDINAL
ftr-419	156	1	28	CARDINAL
ftr-419	158	1	1.704-1(b)(2)(iv)(e)(1	CARDINAL
ftr-419	162	1	section 736	LAW
ftr-419	162	2	two	CARDINAL
ftr-419	162	3	1	CARDINAL
ftr-419	162	4	2	CARDINAL
ftr-419	163	1	vi	PERSON
ftr-419	166	1	751(b).33	CARDINAL
ftr-419	166	2	under 29	DATE
ftr-419	169	1	30	CARDINAL
ftr-419	170	1	27-28	DATE
ftr-419	173	1	32	CARDINAL
ftr-419	174	1	17-21	DATE
ftr-419	175	1	33	DATE
ftr-419	176	1	731(a)(2	PRODUCT
ftr-419	177	1	2004	DATE
ftr-419	177	2	florida	GPE
ftr-419	177	3	section 751(b).34	LAW
ftr-419	181	1	section 751.37	LAW
ftr-419	182	1	more than one	CARDINAL
ftr-419	184	1	34	CARDINAL
ftr-419	185	1	731	CARDINAL
ftr-419	185	2	751	CARDINAL
ftr-419	186	1	35	CARDINAL
ftr-419	188	1	36	CARDINAL
ftr-419	190	1	37	CARDINAL
ftr-419	193	1	supra	PERSON
ftr-419	193	2	19	CARDINAL
ftr-419	193	3	38	DATE
ftr-419	195	1	39	CARDINAL
ftr-419	196	1	731(a)(2	PRODUCT
ftr-419	197	1	40	CARDINAL
ftr-419	198	1	mckee	ORG
ftr-419	198	2	2	CARDINAL
ftr-419	198	3	13.03[5	CARDINAL
ftr-419	198	4	united states	GPE
ftr-419	198	5	davis	PERSON
ftr-419	198	6	370	CARDINAL
ftr-419	198	7	u.s. 65	GPE
ftr-419	198	8	1962	DATE
ftr-419	203	1	section 61(a	LAW
ftr-419	203	2	section 263	LAW
ftr-419	206	1	year	DATE
ftr-419	206	2	year	DATE
ftr-419	209	1	41	CARDINAL
ftr-419	211	1	42	CARDINAL
ftr-419	212	1	1.707-1(c	CARDINAL
ftr-419	216	1	267(a)(2	CARDINAL
ftr-419	217	1	267(e)(4	CARDINAL
ftr-419	218	1	20041	DATE
ftr-419	218	2	florida	GPE
ftr-419	218	3	3	CARDINAL
ftr-419	218	4	first	ORDINAL
ftr-419	218	5	1954	DATE
ftr-419	220	1	that year	DATE
ftr-419	221	1	the senate finance committee	ORG
ftr-419	222	1	three	CARDINAL
ftr-419	222	2	43	CARDINAL
ftr-419	224	1	1.707-1(c	CARDINAL
ftr-419	225	1	fifth	ORDINAL
ftr-419	226	1	armstrong v. phinney	PERSON
ftr-419	226	2	394	CARDINAL
ftr-419	226	3	661	CARDINAL
ftr-419	226	4	5th	ORDINAL
ftr-419	226	5	1968	DATE
ftr-419	227	1	fifth	ORDINAL
ftr-419	230	1	34,173	CARDINAL
ftr-419	230	2	july 25, 1969	DATE
ftr-419	231	1	three	CARDINAL
ftr-419	234	1	83	CARDINAL
ftr-419	234	2	59	CARDINAL
ftr-419	234	3	1954	DATE
ftr-419	234	4	1954	DATE
ftr-419	234	5	5280	CARDINAL
ftr-419	234	6	5319-20	DATE
ftr-419	236	1	s.	PERSON
ftr-419	238	1	83-1622	CARDINAL
ftr-419	238	2	94	CARDINAL
ftr-419	238	3	1954	DATE
ftr-419	238	4	2	CARDINAL
ftr-419	238	5	the united states	GPE
ftr-419	238	6	1954	DATE
ftr-419	238	7	bernard d. reams	PERSON
ftr-419	238	8	jr.	PERSON
ftr-419	239	1	ed.	PERSON
ftr-419	239	2	1982	DATE
ftr-419	240	1	45	CARDINAL
ftr-419	242	1	267(a)(2	CARDINAL
ftr-419	243	1	lind	PERSON
ftr-419	243	2	2	CARDINAL
ftr-419	243	3	226	CARDINAL
ftr-419	244	1	706	CARDINAL
ftr-419	244	2	707	CARDINAL
ftr-419	244	3	708	CARDINAL
ftr-419	244	4	statute.47	ORG
ftr-419	248	1	congress	ORG
ftr-419	249	1	subchapter k	PERSON
ftr-419	250	1	congress	ORG
ftr-419	250	2	section 751	LAW
ftr-419	253	1	congress	ORG
ftr-419	254	1	one	CARDINAL
ftr-419	254	2	congress	ORG
ftr-419	255	1	congress	ORG
ftr-419	256	1	46	DATE
ftr-419	257	1	49	DATE
ftr-419	257	2	50	CARDINAL
ftr-419	258	1	47	DATE
ftr-419	259	1	1.707-1(c	CARDINAL
ftr-419	260	1	48	DATE
ftr-419	261	1	1954	DATE
ftr-419	261	2	congress	ORG
ftr-419	262	1	h.r. conf.	ORG
ftr-419	263	1	83	CARDINAL
ftr-419	263	2	43	CARDINAL
ftr-419	263	3	59	DATE
ftr-419	263	4	1954	DATE
ftr-419	264	1	5319-20	DATE
ftr-419	265	1	20041	DATE
ftr-419	265	2	florida	GPE
ftr-419	265	3	congress	ORG
ftr-419	266	1	three	CARDINAL
ftr-419	269	1	section 704	LAW
ftr-419	269	2	three	CARDINAL
ftr-419	269	3	three	CARDINAL
ftr-419	270	1	one	CARDINAL
ftr-419	271	1	subchapter k	PERSON
ftr-419	271	2	subchapter k	PERSON
ftr-419	271	3	49	DATE
ftr-419	274	1	1.707-1(c	CARDINAL
ftr-419	276	1	irc § 1402(a)(13	ORG
ftr-419	278	1	50	CARDINAL
ftr-419	279	1	1.707-1(c	CARDINAL
ftr-419	280	1	43	CARDINAL
ftr-419	281	1	51	CARDINAL
ftr-419	282	1	1.704-1(b)(2)(iv)(o	QUANTITY
ftr-419	283	1	52	CARDINAL
ftr-419	284	1	1.704	CARDINAL
ftr-419	285	1	a later date	DATE
ftr-419	289	1	a.	PERSON
ftr-419	293	1	733	CARDINAL
ftr-419	294	1	two	CARDINAL
ftr-419	294	2	one	CARDINAL
ftr-419	294	3	three	CARDINAL
ftr-419	299	1	53	DATE
ftr-419	300	1	51	CARDINAL
ftr-419	300	2	20041	DATE
ftr-419	301	1	florida	GPE
ftr-419	303	1	54	CARDINAL
ftr-419	303	2	december 30, year one	DATE
ftr-419	303	3	three	CARDINAL
ftr-419	303	4	z.	PERSON
ftr-419	303	5	year one	DATE
ftr-419	304	1	1	MONEY
ftr-419	304	2	2	MONEY
ftr-419	305	1	capital a.b.	ORG
ftr-419	305	2	$60,000 $60,000	MONEY
ftr-419	306	1	# 1 $40,000 $60,000	MONEY
ftr-419	306	2	# 2 $20,000 $60.000 x $40,000 $60,000	MONEY
ftr-419	306	3	$120,000 $180,000	MONEY
ftr-419	306	4	$40,000 $60,000	MONEY
ftr-419	306	5	$40.000 $60.000	MONEY
ftr-419	306	6	$120,000 $180,000	MONEY
ftr-419	306	7	december 30	DATE
ftr-419	307	1	12,000	MONEY
ftr-419	308	1	section 162	LAW
ftr-419	310	1	40,000	MONEY
ftr-419	311	1	that year	DATE
ftr-419	311	2	12,000	MONEY
ftr-419	311	3	the year	DATE
ftr-419	312	1	one-third	CARDINAL
ftr-419	312	2	4,000	MONEY
ftr-419	312	3	56,000	MONEY
ftr-419	312	4	60,000	MONEY
ftr-419	312	5	4,000	MONEY
ftr-419	313	1	4,000	MONEY
ftr-419	313	2	54	DATE
ftr-419	315	1	lind	PERSON
ftr-419	315	2	2	CARDINAL
ftr-419	315	3	35	DATE
ftr-419	315	4	5	CARDINAL
ftr-419	315	5	55	DATE
ftr-419	317	1	1.704-1	CARDINAL
ftr-419	317	2	7	CARDINAL
ftr-419	317	3	1	CARDINAL
ftr-419	318	1	that year	DATE
ftr-419	320	1	36,000	MONEY
ftr-419	322	1	20,000	MONEY
ftr-419	322	2	60,000	MONEY
ftr-419	322	3	minus $40,000	MONEY
ftr-419	323	1	20,000	MONEY
ftr-419	324	1	20,000	MONEY
ftr-419	324	2	56,000	MONEY
ftr-419	324	3	minus $36,000	MONEY
ftr-419	325	1	12,000	MONEY
ftr-419	326	1	12,000	MONEY
ftr-419	326	2	one-third	CARDINAL
ftr-419	326	3	60,000	MONEY
ftr-419	327	1	12,000	MONEY
ftr-419	328	1	only $24,000	MONEY
ftr-419	328	2	32,000	MONEY
ftr-419	328	3	56,000	MONEY
ftr-419	328	4	minus $24,000	MONEY
ftr-419	329	1	12,000	MONEY
ftr-419	330	1	subchapter k	PERSON
ftr-419	331	1	congress	ORG
ftr-419	333	1	12,000	MONEY
ftr-419	334	1	section 162	LAW
ftr-419	336	1	20041	DATE
ftr-419	336	2	florida	GPE
ftr-419	337	1	three	CARDINAL
ftr-419	337	2	one	CARDINAL
ftr-419	337	3	section 61(a	LAW
ftr-419	338	1	section 61(a	LAW
ftr-419	338	2	section 61	LAW
ftr-419	339	1	9	CARDINAL
ftr-419	339	2	congress	ORG
ftr-419	339	3	section 61	LAW
ftr-419	339	4	congress	ORG
ftr-419	340	1	three	CARDINAL
ftr-419	341	1	one	CARDINAL
ftr-419	341	2	subchapter k	PERSON
ftr-419	342	1	congress	ORG
ftr-419	342	2	56	CARDINAL
ftr-419	345	1	27	CARDINAL
ftr-419	345	2	28	CARDINAL
ftr-419	346	1	57	CARDINAL
ftr-419	347	1	40	CARDINAL
ftr-419	348	1	58	DATE
ftr-419	349	1	17	CARDINAL
ftr-419	350	1	59	CARDINAL
ftr-419	351	1	mckee	ORG
ftr-419	351	2	2	CARDINAL
ftr-419	351	3	113.03(5	CARDINAL
ftr-419	351	4	174	CARDINAL
ftr-419	354	1	congress	ORG
ftr-419	355	1	congress	ORG
ftr-419	356	1	congress	ORG
ftr-419	362	1	one	CARDINAL
ftr-419	363	1	congress	ORG
ftr-419	364	1	one	CARDINAL
ftr-419	364	2	pre-1954	DATE
ftr-419	365	1	two	CARDINAL
ftr-419	368	1	60	CARDINAL
ftr-419	370	1	20041	DATE
ftr-419	370	2	florida	GPE
ftr-419	372	1	section 754	LAW
ftr-419	373	1	754	CARDINAL
ftr-419	373	2	two	CARDINAL
ftr-419	373	3	734(b	CARDINAL
ftr-419	374	1	754	CARDINAL
ftr-419	374	2	two	CARDINAL
ftr-419	375	1	section 743(b	LAW
ftr-419	376	1	754	CARDINAL
ftr-419	377	1	section 743(b	LAW
ftr-419	378	1	three	CARDINAL
ftr-419	378	2	c. p	PERSON
ftr-419	378	3	60,000	MONEY
ftr-419	378	4	210,000	MONEY
ftr-419	379	1	20,000	MONEY
ftr-419	379	2	50,000	MONEY
ftr-419	380	1	section 754	LAW
ftr-419	381	1	section 743(b	LAW
ftr-419	381	2	one-third	CARDINAL
ftr-419	381	3	40,000	MONEY
ftr-419	381	4	one-third	CARDINAL
ftr-419	381	5	61	CARDINAL
ftr-419	383	1	62	CARDINAL
ftr-419	384	1	1.754-1(c	DATE
ftr-419	385	1	60,000	MONEY
ftr-419	385	2	one-third	CARDINAL
ftr-419	385	3	70,000	MONEY
ftr-419	386	1	ifp	ORG
ftr-419	386	2	210,000	MONEY
ftr-419	386	3	30,000	MONEY
ftr-419	386	4	70,000	MONEY
ftr-419	386	5	one-third	CARDINAL
ftr-419	386	6	40,000	MONEY
ftr-419	386	7	10,000	MONEY
ftr-419	387	1	754	CARDINAL
ftr-419	388	1	congress	ORG
ftr-419	388	2	section 75 1(b	LAW
ftr-419	390	1	congress	ORG
ftr-419	391	1	one	CARDINAL
ftr-419	391	2	v.c.	PERSON
ftr-419	392	1	63	CARDINAL
ftr-419	395	1	zero	CARDINAL
ftr-419	396	1	20041	DATE
ftr-419	396	2	florida	GPE
ftr-419	398	1	v.c.	GPE
ftr-419	401	1	congress	ORG
ftr-419	401	2	section 751	LAW
ftr-419	402	1	congress	ORG
ftr-419	403	1	congress	ORG
ftr-419	404	1	congress	ORG
ftr-419	407	1	64	CARDINAL
ftr-419	409	1	lind	PERSON
ftr-419	409	2	2	CARDINAL
ftr-419	409	3	316	CARDINAL
ftr-419	409	4	1986	DATE
ftr-419	411	1	congress	ORG
ftr-419	411	2	section 751	LAW
ftr-419	411	3	congress	ORG
ftr-419	414	1	108(b)(2)(e	CARDINAL
ftr-419	414	2	1017	CARDINAL
ftr-419	415	1	treasury	ORG
ftr-419	415	2	1.1017-1(a	CARDINAL
ftr-419	415	3	first	ORDINAL
ftr-419	416	1	a later date	DATE
ftr-419	417	1	congress	ORG
ftr-419	418	1	congress	ORG
ftr-419	420	1	congress	ORG
ftr-419	420	2	section 707(a	LAW
ftr-419	420	3	congress	ORG
ftr-419	420	4	third	ORDINAL
ftr-419	424	1	65	CARDINAL
ftr-419	426	1	20041	DATE
ftr-419	426	2	florida	GPE
ftr-419	431	1	three	CARDINAL
ftr-419	432	1	year one	DATE
ftr-419	433	1	december 31, year one	DATE
ftr-419	433	2	35,000	MONEY
ftr-419	433	3	two	CARDINAL
ftr-419	433	4	1	CARDINAL
ftr-419	435	1	capital a.b.	ORG
ftr-419	435	2	$35,000 $	MONEY
ftr-419	435	3	35,000	MONEY
ftr-419	435	4	1 $10,000 $25,000	MONEY
ftr-419	435	5	a.b.	ORG
ftr-419	435	6	2 $15,000 $30,000	MONEY
ftr-419	435	7	$20,000 $	MONEY
ftr-419	435	8	30,000	MONEY
ftr-419	435	9	$60,000 $90,000	MONEY
ftr-419	435	10	$20,000 $30,000	MONEY
ftr-419	435	11	$20,000 $	MONEY
ftr-419	435	12	30,000	MONEY
ftr-419	435	13	$60,000 $90,000	MONEY
ftr-419	436	1	accounts.68	PRODUCT
ftr-419	436	2	66	CARDINAL
ftr-419	437	1	40	CARDINAL
ftr-419	437	2	67	CARDINAL
ftr-419	438	1	54	CARDINAL
ftr-419	439	1	68	CARDINAL
ftr-419	442	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-419	443	1	december 31, year one	DATE
ftr-419	443	2	2	CARDINAL
ftr-419	443	3	section 162	LAW
ftr-419	444	1	30,000	MONEY
ftr-419	444	2	30,000	MONEY
ftr-419	445	1	10,000	MONEY
ftr-419	445	2	30,000	MONEY
ftr-419	446	1	10,000	MONEY
ftr-419	446	2	2	CARDINAL
ftr-419	446	3	three	CARDINAL
ftr-419	447	1	v.a.	GPE
ftr-419	451	1	v.a.	PERSON
ftr-419	453	1	two	CARDINAL
ftr-419	453	2	69	CARDINAL
ftr-419	454	1	23	CARDINAL
ftr-419	455	1	70	CARDINAL
ftr-419	456	1	third	ORDINAL
ftr-419	456	2	zero	CARDINAL
ftr-419	457	1	zero	CARDINAL
ftr-419	458	1	20041	DATE
ftr-419	458	2	florida	GPE
ftr-419	462	1	subchapter k	PERSON
ftr-419	462	2	734(a).71	CARDINAL
ftr-419	462	3	section 754	LAW
ftr-419	462	4	72	DATE
ftr-419	462	5	congress	ORG
ftr-419	469	1	71	CARDINAL
ftr-419	470	1	754	CARDINAL
ftr-419	472	1	72	DATE
ftr-419	473	1	62	CARDINAL
ftr-419	474	1	754	PRODUCT
ftr-419	475	1	754	CARDINAL
ftr-419	479	1	2	CARDINAL
ftr-419	479	2	capital a.b.	ORG
ftr-419	479	3	$35,000 $	MONEY
ftr-419	479	4	35,000	MONEY
ftr-419	479	5	1 $10,000 $25,000	MONEY
ftr-419	479	6	a.b.	ORG
ftr-419	479	7	2 $15.000 $30,000	MONEY
ftr-419	479	8	$20,000 $	MONEY
ftr-419	479	9	30,000	MONEY
ftr-419	479	10	$60,000 $90,000	MONEY
ftr-419	479	11	$20,000 $30,000	MONEY
ftr-419	479	12	$20,000 $30.000	MONEY
ftr-419	479	13	$60,000 $90,000	MONEY
ftr-419	479	14	2	CARDINAL
ftr-419	479	15	30,000	MONEY
ftr-419	480	1	15,000	MONEY
ftr-419	482	1	30,000	MONEY
ftr-419	482	2	three	CARDINAL
ftr-419	483	1	10,000	MONEY
ftr-419	485	1	capital a.b.	ORG
ftr-419	485	2	$35,000 $	MONEY
ftr-419	485	3	35,000	MONEY
ftr-419	485	4	1 $10,000 $25,000	MONEY
ftr-419	485	5	$45,000 $60,000	MONEY
ftr-419	485	6	$10,000 $	MONEY
ftr-419	485	7	20,000	MONEY
ftr-419	485	8	$10,000 $20,000	MONEY
ftr-419	485	9	$10.000 $20	MONEY
ftr-419	485	10	$30,000 $60,000	MONEY
ftr-419	488	1	74	CARDINAL
ftr-419	489	1	71	CARDINAL
ftr-419	490	1	20041	DATE
ftr-419	490	2	florida	GPE
ftr-419	490	3	10,000	MONEY
ftr-419	490	4	20,000	MONEY
ftr-419	490	5	10,000	MONEY
ftr-419	490	6	30,000	MONEY
ftr-419	490	7	20,000	MONEY
ftr-419	491	1	2	CARDINAL
ftr-419	491	2	30,000	MONEY
ftr-419	491	3	10,000	MONEY
ftr-419	492	1	15,000	MONEY
ftr-419	492	2	2	CARDINAL
ftr-419	492	3	25,000	MONEY
ftr-419	493	1	25,000	MONEY
ftr-419	494	1	30,000	MONEY
ftr-419	494	2	45,000	MONEY
ftr-419	495	1	30,000	MONEY
ftr-419	496	1	15,000	MONEY
ftr-419	497	1	2	CARDINAL
ftr-419	499	1	30,000	MONEY
ftr-419	501	1	30,000	MONEY
ftr-419	501	2	2	CARDINAL
ftr-419	501	3	2	CARDINAL
ftr-419	502	1	15,000	MONEY
ftr-419	502	2	5,000	MONEY
ftr-419	503	1	5,000	MONEY
ftr-419	503	2	2	CARDINAL
ftr-419	504	1	30,000	MONEY
ftr-419	504	2	10,000	MONEY
ftr-419	505	1	10,000	MONEY
ftr-419	506	1	20,000	MONEY
ftr-419	506	2	5,000	MONEY
ftr-419	506	3	10,000	MONEY
ftr-419	507	1	15,000	MONEY
ftr-419	507	2	20,000	MONEY
ftr-419	508	1	5,000	MONEY
ftr-419	508	2	5,000	MONEY
ftr-419	508	3	20,000	MONEY
ftr-419	509	1	2	CARDINAL
ftr-419	510	1	10,000	MONEY
ftr-419	510	2	5,000	MONEY
ftr-419	510	3	5,000	MONEY
ftr-419	511	1	2	CARDINAL
ftr-419	511	2	2	CARDINAL
ftr-419	512	1	2	CARDINAL
ftr-419	512	2	5,000	MONEY
ftr-419	512	3	2	CARDINAL
ftr-419	512	4	kind.75	PERSON
ftr-419	512	5	congress	ORG
ftr-419	513	1	congress	ORG
ftr-419	513	2	congress	ORG
ftr-419	513	3	recognition.76	ORG
ftr-419	517	1	2	CARDINAL
ftr-419	517	2	39,000	MONEY
ftr-419	517	3	only $30,000	MONEY
ftr-419	518	1	75	CARDINAL
ftr-419	519	1	mckee	ORG
ftr-419	519	2	2	CARDINAL
ftr-419	519	3	13.0315	CARDINAL
ftr-419	520	1	76	CARDINAL
ftr-419	521	1	75 1(b	CARDINAL
ftr-419	522	1	77	CARDINAL
ftr-419	523	1	one	CARDINAL
ftr-419	526	1	v.b.	GPE
ftr-419	530	1	56	CARDINAL
ftr-419	531	1	20041	DATE
ftr-419	531	2	florida	GPE
ftr-419	531	3	capital a.b.	ORG
ftr-419	531	4	fmv	ORG
ftr-419	531	5	$35,000 $35,000 $35,000	MONEY
ftr-419	531	6	1 $10,000 $25,000 $25,000	MONEY
ftr-419	532	1	fmv land 2	ORG
ftr-419	533	1	39.000	MONEY
ftr-419	533	2	$20,000 $30,000 $33,000	MONEY
ftr-419	533	3	$60,000 $90,000 $99,000	MONEY
ftr-419	533	4	$20,000 $30,000 $33,000	MONEY
ftr-419	533	5	$20.000 $30.000 $33,000	MONEY
ftr-419	533	6	$60,000 $90,000 $99,000	MONEY
ftr-419	533	7	2	CARDINAL
ftr-419	534	1	39,000	MONEY
ftr-419	534	2	39,000	MONEY
ftr-419	535	1	13,000	MONEY
ftr-419	536	1	2	CARDINAL
ftr-419	536	2	39,000	MONEY
ftr-419	536	3	one-third	CARDINAL
ftr-419	536	4	9,000	MONEY
ftr-419	536	5	3,000	MONEY
ftr-419	537	1	capital a.b.	ORG
ftr-419	537	2	fmv	ORG
ftr-419	537	3	$35,000 $35,000 $35,000	MONEY
ftr-419	537	4	1 $10,000 $25,000 $25,000	MONEY
ftr-419	538	1	fmv	ORG
ftr-419	538	2	2 $15.000 $30.000 $39,000	MONEY
ftr-419	538	3	$20,000 $33,000 $33,000	MONEY
ftr-419	538	4	$60,000 $99,000 $99,000	MONEY
ftr-419	538	5	$20,000 $33,000 $33,000	MONEY
ftr-419	538	6	$20.000 $	MONEY
ftr-419	538	7	33,000	MONEY
ftr-419	538	8	$60,000 $99,000 $	MONEY
ftr-419	538	9	99,000	MONEY
ftr-419	538	10	13,000	MONEY
ftr-419	539	1	2	CARDINAL
ftr-419	541	1	2	CARDINAL
ftr-419	541	2	39,000	MONEY
ftr-419	541	3	three	CARDINAL
ftr-419	541	4	13,000	MONEY
ftr-419	541	5	one-third	CARDINAL
ftr-419	542	1	7,000	MONEY
ftr-419	542	2	20,000	MONEY
ftr-419	543	1	13,000	MONEY
ftr-419	544	1	13,000	MONEY
ftr-419	545	1	capital a.b.	ORG
ftr-419	545	2	$35,000 $	MONEY
ftr-419	545	3	35,000	MONEY
ftr-419	545	4	1 $10.000 $	MONEY
ftr-419	545	5	25.000	MONEY
ftr-419	545	6	$45,000 $60,000	MONEY
ftr-419	545	7	$7,000 $20,000	MONEY
ftr-419	545	8	$7,000 $20,000	MONEY
ftr-419	545	9	$7.000 $	MONEY
ftr-419	545	10	20,000	MONEY
ftr-419	545	11	$21,000 $60,000	MONEY
ftr-419	545	12	1	CARDINAL
ftr-419	545	13	25,000	MONEY
ftr-419	545	14	5,000	MONEY
ftr-419	546	1	20,000	MONEY
ftr-419	546	2	8,000	MONEY
ftr-419	547	1	13,000	MONEY
ftr-419	547	2	5,000	MONEY
ftr-419	547	3	1 and $	MONEY
ftr-419	547	4	8,000	MONEY
ftr-419	549	1	one	CARDINAL
ftr-419	549	2	interest.79	NORP
ftr-419	549	3	section 1014.	LAW
ftr-419	550	1	1	CARDINAL
ftr-419	550	2	30,000	MONEY
ftr-419	550	3	2	CARDINAL
ftr-419	550	4	2	CARDINAL
ftr-419	552	1	capital a.b.	ORG
ftr-419	552	2	$35,000 $	MONEY
ftr-419	552	3	35,000	MONEY
ftr-419	552	4	1 $10,000 $25,000	MONEY
ftr-419	552	5	a.b.	ORG
ftr-419	552	6	2 $15.000 $30,000 d $30,000 $	MONEY
ftr-419	552	7	30,000	MONEY
ftr-419	552	8	$60,000 $90,000	MONEY
ftr-419	552	9	$20,000 $30,000	MONEY
ftr-419	552	10	$20,000 $30.000	MONEY
ftr-419	552	11	$70,000 $	MONEY
ftr-419	552	12	90,000	MONEY
ftr-419	552	13	30,000	MONEY
ftr-419	552	14	20,000	MONEY
ftr-419	552	15	754	CARDINAL
ftr-419	554	1	2	CARDINAL
ftr-419	554	2	30,000	MONEY
ftr-419	554	3	one-third	CARDINAL
ftr-419	554	4	15,000	MONEY
ftr-419	555	1	30,000	MONEY
ftr-419	555	2	10,000	MONEY
ftr-419	555	3	79	CARDINAL
ftr-419	556	1	71	CARDINAL
ftr-419	557	1	20041	DATE
ftr-419	558	1	florida	GPE
ftr-419	558	2	one-third	CARDINAL
ftr-419	558	3	2	CARDINAL
ftr-419	559	1	754	CARDINAL
ftr-419	560	1	2	CARDINAL
ftr-419	561	1	30,000	MONEY
ftr-419	561	2	2	CARDINAL
ftr-419	562	1	one-third	CARDINAL
ftr-419	562	2	30,000	MONEY
ftr-419	562	3	20,000	MONEY
ftr-419	562	4	one-third	CARDINAL
ftr-419	562	5	2	CARDINAL
ftr-419	563	1	2	CARDINAL
ftr-419	565	1	2	CARDINAL
ftr-419	566	1	2	CARDINAL
ftr-419	567	1	5,000	MONEY
ftr-419	570	1	10,000	MONEY
ftr-419	570	2	30,000	MONEY
ftr-419	570	3	20,000	MONEY
ftr-419	572	1	20,000	MONEY
ftr-419	572	2	10,000	MONEY
ftr-419	572	3	30,000	MONEY
ftr-419	573	1	10,000	MONEY
ftr-419	573	2	20,000	MONEY
ftr-419	574	1	10,000	MONEY
ftr-419	575	1	vi	PERSON
ftr-419	580	1	section 736	LAW
ftr-419	580	2	two	CARDINAL
ftr-419	580	3	one	CARDINAL
ftr-419	582	1	two	CARDINAL
ftr-419	583	1	two	CARDINAL
ftr-419	584	1	two	CARDINAL
ftr-419	584	2	section 751	LAW
ftr-419	585	1	two	CARDINAL
ftr-419	588	1	more than one	CARDINAL
ftr-419	589	1	willis	PERSON
ftr-419	589	2	three	CARDINAL
ftr-419	592	1	754	CARDINAL
ftr-419	592	2	80	CARDINAL
ftr-419	593	1	27	CARDINAL
ftr-419	593	2	28	DATE
ftr-419	593	3	30	CARDINAL
ftr-419	593	4	81	DATE
ftr-419	595	1	20041	DATE
ftr-419	595	2	florida	GPE
ftr-419	595	3	two	CARDINAL
ftr-419	597	1	two	CARDINAL
ftr-419	597	2	zero	CARDINAL
ftr-419	601	1	congress	ORG
ftr-419	604	1	three	CARDINAL
ftr-419	608	1	83	DATE
ftr-419	609	1	732	PRODUCT
ftr-419	610	1	732	PRODUCT
ftr-419	610	2	754	CARDINAL
ftr-419	611	1	three	CARDINAL
ftr-419	613	1	subchapter k	PERSON
ftr-419	618	1	congress	ORG
ftr-419	621	1	congress	ORG
ftr-419	625	1	84	CARDINAL
ftr-419	627	1	n. 71	PERSON
ftr-419	628	1	20041	DATE
ftr-419	628	2	440	CARDINAL
ftr-419	628	3	florida	GPE