id	sid	eid	entity	type
ftr-421	1	1	florida	GPE
ftr-421	1	2	6 2004	DATE
ftr-421	1	3	6	CARDINAL
ftr-421	1	4	karen c. burke*	PERSON
ftr-421	2	1	grayson m.p. mccouch** i.	PERSON
ftr-421	3	1	650 ii	QUANTITY
ftr-421	4	1	650 iii	QUANTITY
ftr-421	5	1	655	CARDINAL
ftr-421	6	1	655	CARDINAL
ftr-421	7	1	656	CARDINAL
ftr-421	9	1	659	CARDINAL
ftr-421	11	1	665	CARDINAL
ftr-421	12	1	670	CARDINAL
ftr-421	13	1	672	CARDINAL
ftr-421	13	2	university of san diego school of law	ORG
ftr-421	14	1	university of san diego school of law	ORG
ftr-421	15	1	the university of san diego school of law	ORG
ftr-421	16	1	649 650	CARDINAL
ftr-421	16	2	florida	GPE
ftr-421	16	3	i. introduction	PERSON
ftr-421	18	1	one third	CARDINAL
ftr-421	19	1	scrutiny.1 ii	PERSON
ftr-421	20	1	two	CARDINAL
ftr-421	21	1	first	ORDINAL
ftr-421	22	1	second	ORDINAL
ftr-421	27	1	two	CARDINAL
ftr-421	27	2	1	CARDINAL
ftr-421	28	1	laura e. cunningham	PERSON
ftr-421	28	2	alamo	FAC
ftr-421	28	3	irs	ORG
ftr-421	28	4	flp	ORG
ftr-421	28	5	86	CARDINAL
ftr-421	28	6	1461	CARDINAL
ftr-421	28	7	mar. 13, 2000	DATE
ftr-421	29	1	leo l. schmolka	PERSON
ftr-421	29	2	86	CARDINAL
ftr-421	29	3	1473	DATE
ftr-421	29	4	mar. 13, 2000	DATE
ftr-421	29	5	brant j. hellwig	PERSON
ftr-421	29	6	byrum	GPE
ftr-421	29	7	23	CARDINAL
ftr-421	29	8	275	CARDINAL
ftr-421	29	9	2003	DATE
ftr-421	30	1	2004	DATE
ftr-421	30	2	651	CARDINAL
ftr-421	30	3	99	MONEY
ftr-421	30	4	99%	PERCENT
ftr-421	30	5	1	MONEY
ftr-421	30	6	1%	PERCENT
ftr-421	33	1	99%	PERCENT
ftr-421	33	2	66	MONEY
ftr-421	33	3	one-third	CARDINAL
ftr-421	34	1	1	MONEY
ftr-421	34	2	49.50	MONEY
ftr-421	34	3	99	MONEY
ftr-421	34	4	only $66	MONEY
ftr-421	34	5	33	MONEY
ftr-421	34	6	one-third	CARDINAL
ftr-421	35	1	two	CARDINAL
ftr-421	35	2	one-third	CARDINAL
ftr-421	36	1	first	ORDINAL
ftr-421	37	1	are2	ORG
ftr-421	41	1	2	CARDINAL
ftr-421	41	2	115	CARDINAL
ftr-421	41	3	478	CARDINAL
ftr-421	41	4	489	CARDINAL
ftr-421	41	5	293	CARDINAL
ftr-421	41	6	279	CARDINAL
ftr-421	41	7	5th	ORDINAL
ftr-421	41	8	2002	DATE
ftr-421	41	9	jones v. commissioner	PERSON
ftr-421	41	10	116 t.c	QUANTITY
ftr-421	41	11	121	CARDINAL
ftr-421	41	12	127	CARDINAL
ftr-421	41	13	united states	GPE
ftr-421	41	14	2000	CARDINAL
ftr-421	41	15	u.s.	GPE
ftr-421	42	1	cch	PERSON
ftr-421	42	2	60,369	CARDINAL
ftr-421	42	3	85	CARDINAL
ftr-421	43	1	2d	DATE
ftr-421	43	2	p-h	ORG
ftr-421	43	3	2000	CARDINAL
ftr-421	43	4	tex. 2000	DATE
ftr-421	43	5	aff’d mem .	ORG
ftr-421	43	6	268	CARDINAL
ftr-421	43	7	1063	CARDINAL
ftr-421	43	8	5th	ORDINAL
ftr-421	43	9	2001	DATE
ftr-421	44	1	652	CARDINAL
ftr-421	44	2	florida	GPE
ftr-421	45	1	property3	ORG
ftr-421	45	2	two	CARDINAL
ftr-421	46	1	first	ORDINAL
ftr-421	49	1	the6	ORG
ftr-421	52	1	3	CARDINAL
ftr-421	52	2	1	CARDINAL
ftr-421	52	3	1487	CARDINAL
ftr-421	54	1	4.	CARDINAL
ftr-421	56	1	smith v. shaughnessy	PERSON
ftr-421	56	2	318	CARDINAL
ftr-421	56	3	176	CARDINAL
ftr-421	58	1	2001(b)(2	CARDINAL
ftr-421	58	2	2012	DATE
ftr-421	59	1	5	CARDINAL
ftr-421	59	2	2038	CARDINAL
ftr-421	61	1	25.2511-2(f	QUANTITY
ftr-421	62	1	strangi	PERSON
ftr-421	62	2	115	CARDINAL
ftr-421	62	3	478	CARDINAL
ftr-421	62	4	490	CARDINAL
ftr-421	63	1	6	CARDINAL
ftr-421	64	1	2004	DATE
ftr-421	64	2	653	CARDINAL
ftr-421	65	1	99	MONEY
ftr-421	65	2	66	MONEY
ftr-421	73	1	7	CARDINAL
ftr-421	74	1	2036	CARDINAL
ftr-421	75	1	79-80	DATE
ftr-421	76	1	8	CARDINAL
ftr-421	76	2	wallace	PERSON
ftr-421	76	3	united states	GPE
ftr-421	76	4	566	CARDINAL
ftr-421	76	5	f. supp	PERSON
ftr-421	77	1	904	CARDINAL
ftr-421	77	2	918	CARDINAL
ftr-421	77	3	1981	DATE
ftr-421	79	1	1%	PERCENT
ftr-421	82	1	mccord v. commissioner	PERSON
ftr-421	82	2	120	CARDINAL
ftr-421	83	1	358	CARDINAL
ftr-421	83	2	2003	DATE
ftr-421	84	1	9	CARDINAL
ftr-421	85	1	25.2511-1(h)(1	CARDINAL
ftr-421	86	1	10	CARDINAL
ftr-421	86	2	kincaid v. united states	PERSON
ftr-421	86	3	682	CARDINAL
ftr-421	86	4	1220	CARDINAL
ftr-421	86	5	5th	ORDINAL
ftr-421	86	6	1982	DATE
ftr-421	88	1	654	CARDINAL
ftr-421	88	2	florida	GPE
ftr-421	89	1	of11	ORG
ftr-421	89	2	100	MONEY
ftr-421	89	3	40%	PERCENT
ftr-421	89	4	two	CARDINAL
ftr-421	89	5	30%	PERCENT
ftr-421	90	1	40	MONEY
ftr-421	90	2	30	MONEY
ftr-421	91	1	15%	PERCENT
ftr-421	91	2	30%	PERCENT
ftr-421	92	1	five	CARDINAL
ftr-421	92	2	42	MONEY
ftr-421	92	3	51	MONEY
ftr-421	92	4	land14	GPE
ftr-421	92	5	60	MONEY
ftr-421	92	6	66	MONEY
ftr-421	92	7	in16	PRODUCT
ftr-421	92	8	72	MONEY
ftr-421	92	9	partnership17 1224,	ORG
ftr-421	92	10	1226	CARDINAL
ftr-421	93	1	235	CARDINAL
ftr-421	93	2	149	CARDINAL
ftr-421	93	3	9th	ORDINAL
ftr-421	94	1	1956	DATE
ftr-421	95	1	40%	PERCENT
ftr-421	95	2	60%	PERCENT
ftr-421	96	1	11	CARDINAL
ftr-421	98	1	1.704-1(b)(2)(iv)(d)(1	CARDINAL
ftr-421	99	1	12	CARDINAL
ftr-421	99	2	115	CARDINAL
ftr-421	99	3	376	CARDINAL
ftr-421	99	4	2000	DATE
ftr-421	99	5	aff’d	ORG
ftr-421	99	6	283	CARDINAL
ftr-421	99	7	1258	CARDINAL
ftr-421	99	8	11th	ORDINAL
ftr-421	99	9	2002	DATE
ftr-421	101	1	15%	PERCENT
ftr-421	102	1	115 t.c	QUANTITY
ftr-421	103	1	38890	DATE
ftr-421	103	2	400-02	DATE
ftr-421	104	1	less than half	CARDINAL
ftr-421	104	2	33.5%	PERCENT
ftr-421	105	1	13	CARDINAL
ftr-421	106	1	richard covey	PERSON
ftr-421	107	1	strangi	PERSON
ftr-421	107	2	irs	ORG
ftr-421	107	3	6295	CARDINAL
ftr-421	107	4	6297	DATE
ftr-421	107	5	u.s. trust co.	ORG
ftr-421	107	6	2001	DATE
ftr-421	108	1	14	CARDINAL
ftr-421	108	2	2	CARDINAL
ftr-421	108	3	30	MONEY
ftr-421	108	4	1 ! 30%	PERCENT
ftr-421	109	1	foley	PERSON
ftr-421	110	1	115	CARDINAL
ftr-421	111	1	416	CARDINAL
ftr-421	111	2	foley	ORG
ftr-421	111	3	j.	PERSON
ftr-421	111	4	283	CARDINAL
ftr-421	111	5	1266	CARDINAL
ftr-421	111	6	j.	PERSON
ftr-421	112	1	15	CARDINAL
ftr-421	112	2	2	CARDINAL
ftr-421	112	3	30	MONEY
ftr-421	112	4	1	CARDINAL
ftr-421	112	5	15%	PERCENT
ftr-421	114	1	115 t.c	QUANTITY
ftr-421	115	1	400-02	CARDINAL
ftr-421	115	2	283	CARDINAL
ftr-421	115	3	1260	CARDINAL
ftr-421	116	1	16	CARDINAL
ftr-421	117	1	100	MONEY
ftr-421	117	2	1 ! 40%	PERCENT
ftr-421	118	1	ruwe	PERSON
ftr-421	119	1	115	CARDINAL
ftr-421	120	1	409	CARDINAL
ftr-421	120	2	ruwe	ORG
ftr-421	120	3	j.	PERSON
ftr-421	121	1	17	CARDINAL
ftr-421	121	2	100	MONEY
ftr-421	122	1	40	MONEY
ftr-421	122	2	1	CARDINAL
ftr-421	122	3	15%	PERCENT
ftr-421	123	1	beghe	PERSON
ftr-421	124	1	115	CARDINAL
ftr-421	125	1	414	CARDINAL
ftr-421	125	2	j.	PERSON
ftr-421	126	1	2004	DATE
ftr-421	126	2	655	CARDINAL
ftr-421	129	1	one	CARDINAL
ftr-421	131	1	subchapter k.	PERSON
ftr-421	138	1	99	MONEY
ftr-421	138	2	18	CARDINAL
ftr-421	139	1	100	MONEY
ftr-421	140	1	40	MONEY
ftr-421	140	2	1 ! 30%	PERCENT
ftr-421	141	1	beghe	PERSON
ftr-421	142	1	115	CARDINAL
ftr-421	143	1	414	CARDINAL
ftr-421	143	2	j.	PERSON
ftr-421	144	1	656	CARDINAL
ftr-421	144	2	florida	GPE
ftr-421	144	3	99%	PERCENT
ftr-421	144	4	1	MONEY
ftr-421	144	5	1%	PERCENT
ftr-421	145	1	one third	CARDINAL
ftr-421	146	1	66	MONEY
ftr-421	146	2	99%	PERCENT
ftr-421	147	1	33	MONEY
ftr-421	147	2	99%	PERCENT
ftr-421	148	1	one half	CARDINAL
ftr-421	148	2	33	MONEY
ftr-421	149	1	one	CARDINAL
ftr-421	149	2	49.50	MONEY
ftr-421	149	3	one half	CARDINAL
ftr-421	149	4	99	MONEY
ftr-421	150	1	49.50	MONEY
ftr-421	150	2	33	MONEY
ftr-421	150	3	16.50	MONEY
ftr-421	151	1	16.50	MONEY
ftr-421	152	1	19	CARDINAL
ftr-421	155	1	1.7041(b)(2)(iv)(d)(1	CARDINAL
ftr-421	156	1	20	CARDINAL
ftr-421	157	1	.33	MONEY
ftr-421	157	2	1%	PERCENT
ftr-421	157	3	99	MONEY
ftr-421	157	4	.33	MONEY
ftr-421	157	5	99%	PERCENT
ftr-421	157	6	1	MONEY
ftr-421	159	1	1.704-1(b)(2)(iv)(l	CARDINAL
ftr-421	160	1	22	CARDINAL
ftr-421	162	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-421	163	1	23	CARDINAL
ftr-421	165	1	1.704-3(a	CARDINAL
ftr-421	165	2	1.704-4(d)(2	CARDINAL
ftr-421	166	1	2004	DATE
ftr-421	166	2	657	CARDINAL
ftr-421	167	1	one half	CARDINAL
ftr-421	167	2	33	MONEY
ftr-421	167	3	99	MONEY
ftr-421	168	1	over one half	CARDINAL
ftr-421	168	2	49.50	MONEY
ftr-421	168	3	16.50	MONEY
ftr-421	168	4	one half	CARDINAL
ftr-421	168	5	16.50	MONEY
ftr-421	168	6	49.50	MONEY
ftr-421	168	7	33	MONEY
ftr-421	168	8	754	CARDINAL
ftr-421	168	9	section 743	LAW
ftr-421	170	1	as28	ORG
ftr-421	170	2	49.50	MONEY
ftr-421	170	3	33	MONEY
ftr-421	170	4	16.50	MONEY
ftr-421	170	5	interest.29 24	DATE
ftr-421	172	1	1.704-1(b)(2)(iv)(l	CARDINAL
ftr-421	173	1	25	CARDINAL
ftr-421	176	1	26	CARDINAL
ftr-421	177	1	751	CARDINAL
ftr-421	179	1	1.751-1(a)(2	CARDINAL
ftr-421	180	1	the § 751	LAW
ftr-421	181	1	27	CARDINAL
ftr-421	182	1	743	CARDINAL
ftr-421	184	1	1.743-1(j)(1	CARDINAL
ftr-421	186	1	1.704-1(b)(2)(iv)(m)(2	CARDINAL
ftr-421	186	2	743	CARDINAL
ftr-421	187	1	28	CARDINAL
ftr-421	188	1	743	CARDINAL
ftr-421	190	1	1.743-1(b	CARDINAL
ftr-421	193	1	1.743-1(d)(1	CARDINAL
ftr-421	193	2	2	CARDINAL
ftr-421	194	1	29	CARDINAL
ftr-421	195	1	743	CARDINAL
ftr-421	197	1	1.755-1(a)(1	CARDINAL
ftr-421	198	1	1.755-1(a)(2	CARDINAL
ftr-421	199	1	658	CARDINAL
ftr-421	199	2	florida	GPE
ftr-421	203	1	754	CARDINAL
ftr-421	205	1	33	MONEY
ftr-421	205	2	one half	CARDINAL
ftr-421	205	3	an additional 33%	PERCENT
ftr-421	206	1	49.50	MONEY
ftr-421	207	1	only $132	MONEY
ftr-421	207	2	99	MONEY
ftr-421	207	3	33	MONEY
ftr-421	208	1	88	MONEY
ftr-421	208	2	132	MONEY
ftr-421	208	3	44	MONEY
ftr-421	208	4	132	MONEY
ftr-421	209	1	30	CARDINAL
ftr-421	210	1	743	CARDINAL
ftr-421	210	2	first	ORDINAL
ftr-421	212	1	1.755-1(b)(2	CARDINAL
ftr-421	213	1	31	CARDINAL
ftr-421	215	1	32	CARDINAL
ftr-421	218	1	33	CARDINAL
ftr-421	219	1	1	MONEY
ftr-421	220	1	33	MONEY
ftr-421	220	2	99.25%	PERCENT
ftr-421	220	3	132/$133	MONEY
ftr-421	220	4	0.75%	PERCENT
ftr-421	220	5	1/$133	MONEY
ftr-421	221	1	133	MONEY
ftr-421	221	2	88	MONEY
ftr-421	221	3	133	MONEY
ftr-421	221	4	99.25%	PERCENT
ftr-421	221	5	44	MONEY
ftr-421	221	6	133	MONEY
ftr-421	221	7	99.25%	PERCENT
ftr-421	221	8	1	MONEY
ftr-421	221	9	133	MONEY
ftr-421	221	10	0.75%	PERCENT
ftr-421	222	1	2004	DATE
ftr-421	222	2	659	CARDINAL
ftr-421	222	3	16.50	MONEY
ftr-421	222	4	11	MONEY
ftr-421	222	5	44	MONEY
ftr-421	222	6	33	MONEY
ftr-421	222	7	49.50	MONEY
ftr-421	223	1	82.50	MONEY
ftr-421	223	2	49.50	MONEY
ftr-421	223	3	33	MONEY
ftr-421	224	1	only $33	MONEY
ftr-421	224	2	one-third	CARDINAL
ftr-421	224	3	one half	CARDINAL
ftr-421	226	1	threat37	PERSON
ftr-421	229	1	34	CARDINAL
ftr-421	230	1	16.50	MONEY
ftr-421	230	2	two thirds	CARDINAL
ftr-421	230	3	11	MONEY
ftr-421	230	4	one third	CARDINAL
ftr-421	230	5	5.50	MONEY
ftr-421	231	1	36	CARDINAL
ftr-421	231	2	35	DATE
ftr-421	232	1	one third	CARDINAL
ftr-421	232	2	16.50/$49.50	MONEY
ftr-421	232	3	one fourth	CARDINAL
ftr-421	232	4	11/$44	MONEY
ftr-421	233	1	36	CARDINAL
ftr-421	234	1	82.50	MONEY
ftr-421	234	2	99	MONEY
ftr-421	234	3	16.50	MONEY
ftr-421	235	1	a.	PERSON
ftr-421	235	2	49.50	MONEY
ftr-421	235	3	148.50	MONEY
ftr-421	235	4	49.50	MONEY
ftr-421	235	5	16.50	MONEY
ftr-421	235	6	148.50	MONEY
ftr-421	235	7	132	MONEY
ftr-421	236	1	37	CARDINAL
ftr-421	237	1	mark p. gergen	PERSON
ftr-421	237	2	the end of the	DATE
ftr-421	237	3	56	CARDINAL
ftr-421	237	4	smu	ORG
ftr-421	237	5	l. rev	PERSON
ftr-421	237	6	343	CARDINAL
ftr-421	237	7	356	CARDINAL
ftr-421	237	8	2003	DATE
ftr-421	238	1	359	CARDINAL
ftr-421	240	1	lawrence lokken	PERSON
ftr-421	240	2	56	CARDINAL
ftr-421	240	3	smu	ORG
ftr-421	240	4	l. rev	PERSON
ftr-421	240	5	365	CARDINAL
ftr-421	240	6	373	CARDINAL
ftr-421	240	7	2003	DATE
ftr-421	241	1	660	CARDINAL
ftr-421	241	2	florida	GPE
ftr-421	242	1	99	MONEY
ftr-421	242	2	99%	PERCENT
ftr-421	242	3	1	MONEY
ftr-421	242	4	1%	PERCENT
ftr-421	243	1	33%	PERCENT
ftr-421	243	2	33	MONEY
ftr-421	243	3	11	MONEY
ftr-421	243	4	one-third	CARDINAL
ftr-421	243	5	44	MONEY
ftr-421	243	6	132	MONEY
ftr-421	244	1	25%	PERCENT
ftr-421	245	1	$99 to $88	MONEY
ftr-421	245	2	11	MONEY
ftr-421	245	3	d.	NORP
ftr-421	246	1	two	CARDINAL
ftr-421	247	1	38	CARDINAL
ftr-421	248	1	2000-29	DATE
ftr-421	248	2	2000-1	DATE
ftr-421	248	3	1241	CARDINAL
ftr-421	251	1	1.721-1(b)(1	CARDINAL
ftr-421	251	2	721	CARDINAL
ftr-421	253	1	simon friedman	PERSON
ftr-421	253	2	1	CARDINAL
ftr-421	253	3	fla	GPE
ftr-421	254	1	521	CARDINAL
ftr-421	254	2	1993	DATE
ftr-421	254	3	sherwin kamin	PERSON
ftr-421	254	4	91	CARDINAL
ftr-421	254	5	975	CARDINAL
ftr-421	254	6	7, 2001	DATE
ftr-421	254	7	new york	GPE
ftr-421	254	8	94	CARDINAL
ftr-421	254	9	1179	CARDINAL
ftr-421	254	10	mar. 4, 2002	DATE
ftr-421	256	1	39	CARDINAL
ftr-421	258	1	reg-103580-02	DATE
ftr-421	258	2	2003-9	DATE
ftr-421	259	1	543	CARDINAL
ftr-421	259	2	543	CARDINAL
ftr-421	260	1	40	CARDINAL
ftr-421	261	1	supra	PERSON
ftr-421	261	2	9	CARDINAL
ftr-421	262	1	2004	DATE
ftr-421	262	2	661	CARDINAL
ftr-421	269	1	33%	PERCENT
ftr-421	269	2	33	MONEY
ftr-421	271	1	44	MONEY
ftr-421	272	1	33%	PERCENT
ftr-421	272	2	25%	PERCENT
ftr-421	272	3	11	MONEY
ftr-421	272	4	41	CARDINAL
ftr-421	275	1	william s. mckee et al	PERSON
ftr-421	275	2	5.02[1	CARDINAL
ftr-421	275	3	5-5	CARDINAL
ftr-421	275	4	3d	CARDINAL
ftr-421	275	5	1997	DATE
ftr-421	276	1	42	CARDINAL
ftr-421	278	1	1.83-7(b)(3	DATE
ftr-421	279	1	43	CARDINAL
ftr-421	283	1	1.721-2(a	CARDINAL
ftr-421	285	1	662	CARDINAL
ftr-421	285	2	florida	GPE
ftr-421	286	1	of45	PRODUCT
ftr-421	286	2	rise46	GPE
ftr-421	288	1	price.48	PRODUCT
ftr-421	289	1	45	CARDINAL
ftr-421	290	1	11	MONEY
ftr-421	291	1	46	DATE
ftr-421	292	1	39	CARDINAL
ftr-421	292	2	543-44	DATE
ftr-421	293	1	721	CARDINAL
ftr-421	295	1	elliott manning	PERSON
ftr-421	295	2	16	CARDINAL
ftr-421	296	1	16,	PERCENT
ftr-421	296	2	22	DATE
ftr-421	297	1	47	DATE
ftr-421	299	1	1.704-1(b)(1)(iv	CARDINAL
ftr-421	300	1	48	CARDINAL
ftr-421	302	1	1.704-1(b)(2)(iv)(s)(1	CARDINAL
ftr-421	303	1	the § 704(b	ORG
ftr-421	305	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-421	305	2	1.704	CARDINAL
ftr-421	305	3	14	CARDINAL
ftr-421	305	4	18	DATE
ftr-421	307	1	49	DATE
ftr-421	310	1	1.704-1(b)(2)(iv)(s)(2	CARDINAL
ftr-421	312	1	39	CARDINAL
ftr-421	314	1	50	CARDINAL
ftr-421	316	1	1.704-1(b)(2)(iv)(s)(3	CARDINAL
ftr-421	317	1	2004	DATE
ftr-421	317	2	663	CARDINAL
ftr-421	319	1	743	CARDINAL
ftr-421	324	1	one	CARDINAL
ftr-421	324	2	unrealized54	NORP
ftr-421	325	1	”55	ORG
ftr-421	325	2	section 721	LAW
ftr-421	326	1	51	CARDINAL
ftr-421	329	1	1.704-1(b)(2)(iv)(s)(4	DATE
ftr-421	333	1	1.7041(b)(4)(x	CARDINAL
ftr-421	335	1	52	CARDINAL
ftr-421	337	1	gergen	GPE
ftr-421	337	2	supra	PERSON
ftr-421	337	3	37	CARDINAL
ftr-421	337	4	357 n.49	QUANTITY
ftr-421	338	1	53	CARDINAL
ftr-421	340	1	54	CARDINAL
ftr-421	343	1	1.704-1(b)(5	CARDINAL
ftr-421	343	2	21	CARDINAL
ftr-421	343	3	55	CARDINAL
ftr-421	344	1	simon friedman	PERSON
ftr-421	344	2	90	CARDINAL
ftr-421	344	3	1107	DATE
ftr-421	344	4	1107	DATE
ftr-421	344	5	feb. 19, 2001	DATE
ftr-421	345	1	56	CARDINAL
ftr-421	346	1	39	CARDINAL
ftr-421	346	2	544	CARDINAL
ftr-421	349	1	78-182	CARDINAL
ftr-421	349	2	1978-1	DATE
ftr-421	349	3	265	CARDINAL
ftr-421	350	1	664	CARDINAL
ftr-421	350	2	florida	GPE
ftr-421	355	1	greater than zero	CARDINAL
ftr-421	360	1	of59	ORG
ftr-421	361	1	57	CARDINAL
ftr-421	362	1	37	CARDINAL
ftr-421	362	2	375	CARDINAL
ftr-421	363	1	58	CARDINAL
ftr-421	366	1	1.704-1(b)(2)(iv)(h)(2	CARDINAL
ftr-421	367	1	59	CARDINAL
ftr-421	370	1	1.704-1(b)(5	CARDINAL
ftr-421	370	2	22	CARDINAL
ftr-421	370	3	60	CARDINAL
ftr-421	371	1	paul carman & sheldon i. banoff	ORG
ftr-421	371	2	98	CARDINAL
ftr-421	371	3	197	CARDINAL
ftr-421	371	4	221	CARDINAL
ftr-421	371	5	2003	DATE
ftr-421	372	1	2004	DATE
ftr-421	372	2	665	CARDINAL
ftr-421	375	1	one	CARDINAL
ftr-421	375	2	liquidation63	ORG
ftr-421	376	1	subchapter k	PERSON
ftr-421	376	2	in64	PRODUCT
ftr-421	379	1	one	CARDINAL
ftr-421	379	2	subchapter k	PERSON
ftr-421	382	1	61	CARDINAL
ftr-421	384	1	62	CARDINAL
ftr-421	386	1	93-27	CARDINAL
ftr-421	386	2	343	CARDINAL
ftr-421	386	3	proc	PERSON
ftr-421	387	1	2001-43	DATE
ftr-421	387	2	191	CARDINAL
ftr-421	388	1	nysba report	ORG
ftr-421	388	2	38	CARDINAL
ftr-421	388	3	1201-02	DATE
ftr-421	388	4	subchapter k	PERSON
ftr-421	389	1	64	CARDINAL
ftr-421	390	1	1202	DATE
ftr-421	391	1	666	CARDINAL
ftr-421	391	2	florida	GPE
ftr-421	393	1	1995	DATE
ftr-421	393	2	subchapter k	PERSON
ftr-421	395	1	the treasury department	ORG
ftr-421	395	2	partnerships.68	PRODUCT
ftr-421	395	3	clinton	PERSON
ftr-421	396	1	is69	ORG
ftr-421	397	1	on70	PRODUCT
ftr-421	398	1	8588	DATE
ftr-421	398	2	60	CARDINAL
ftr-421	400	1	23	CARDINAL
ftr-421	400	2	29	DATE
ftr-421	400	3	jan. 3, 1995	DATE
ftr-421	401	1	1.701-2(d	CARDINAL
ftr-421	401	2	5	CARDINAL
ftr-421	401	3	6	CARDINAL
ftr-421	401	4	66	CARDINAL
ftr-421	404	1	subchapter k.	PERSON
ftr-421	404	2	6	CARDINAL
ftr-421	406	1	5	CARDINAL
ftr-421	408	1	67	CARDINAL
ftr-421	409	1	67	CARDINAL
ftr-421	410	1	60	CARDINAL
ftr-421	412	1	18741	DATE
ftr-421	412	2	apr. 13, 1995	DATE
ftr-421	412	3	5	CARDINAL
ftr-421	412	4	6	CARDINAL
ftr-421	413	1	68	CARDINAL
ftr-421	414	1	strangi	PERSON
ftr-421	415	1	115	CARDINAL
ftr-421	415	2	478	CARDINAL
ftr-421	415	3	480	DATE
ftr-421	415	4	293	CARDINAL
ftr-421	415	5	279	CARDINAL
ftr-421	415	6	5th	ORDINAL
ftr-421	415	7	2002	DATE
ftr-421	416	1	69	CARDINAL
ftr-421	418	1	fiscal year 2000	DATE
ftr-421	418	2	291	CARDINAL
ftr-421	418	3	feb. 22, 1999	DATE
ftr-421	419	1	70	CARDINAL
ftr-421	420	1	cunningham	ORG
ftr-421	420	2	1	CARDINAL
ftr-421	420	3	1469	DATE
ftr-421	421	1	2004	DATE
ftr-421	421	2	667	CARDINAL
ftr-421	422	1	family71	ORG
ftr-421	423	1	74	CARDINAL
ftr-421	423	2	71	DATE
ftr-421	425	1	115	CARDINAL
ftr-421	426	1	484	CARDINAL
ftr-421	429	1	72	DATE
ftr-421	429	2	721	CARDINAL
ftr-421	429	3	731	CARDINAL
ftr-421	431	1	seven years	DATE
ftr-421	431	2	737	CARDINAL
ftr-421	431	3	seven years	DATE
ftr-421	432	1	thomas i. hausman	PERSON
ftr-421	432	2	101	CARDINAL
ftr-421	432	3	373	CARDINAL
ftr-421	432	4	oct. 20, 2003	DATE
ftr-421	432	5	mark p. gergen	PERSON
ftr-421	432	6	101	CARDINAL
ftr-421	432	7	1431	CARDINAL
ftr-421	432	8	dec. 22, 2003	DATE
ftr-421	433	1	73	CARDINAL
ftr-421	435	1	supra	PERSON
ftr-421	435	2	72	DATE
ftr-421	439	1	eisenberg v. commissioner	PERSON
ftr-421	439	2	155	CARDINAL
ftr-421	439	3	50	CARDINAL
ftr-421	439	4	2d	DATE
ftr-421	439	5	1998	DATE
ftr-421	439	6	dunn v. commissioner	PERSON
ftr-421	439	7	301	CARDINAL
ftr-421	439	8	339	CARDINAL
ftr-421	439	9	5th	ORDINAL
ftr-421	439	10	2002	DATE
ftr-421	441	1	irc	PERSON
ftr-421	442	1	74	CARDINAL
ftr-421	443	1	two	CARDINAL
ftr-421	444	1	first	ORDINAL
ftr-421	445	1	second	ORDINAL
ftr-421	447	1	supra	PERSON
ftr-421	447	2	12	CARDINAL
ftr-421	449	1	110 t.c	QUANTITY
ftr-421	449	2	297	CARDINAL
ftr-421	449	3	1998	DATE
ftr-421	450	1	75	CARDINAL
ftr-421	454	1	668	CARDINAL
ftr-421	454	2	florida	GPE
ftr-421	457	1	two	CARDINAL
ftr-421	457	2	one	CARDINAL
ftr-421	457	3	of77	PRODUCT
ftr-421	459	1	section 2036	LAW
ftr-421	460	1	section 2036	LAW
ftr-421	461	1	section 2036	LAW
ftr-421	461	2	76	CARDINAL
ftr-421	462	1	supra	PERSON
ftr-421	462	2	3	CARDINAL
ftr-421	464	1	1	CARDINAL
ftr-421	464	2	1486	CARDINAL
ftr-421	465	1	76	CARDINAL
ftr-421	465	2	cch	ORG
ftr-421	465	3	62	DATE
ftr-421	465	4	t.c.	GPE
ftr-421	465	5	98,251	CARDINAL
ftr-421	465	6	1998	DATE
ftr-421	465	7	50%	PERCENT
ftr-421	465	8	25%	PERCENT
ftr-421	465	9	25%	PERCENT
ftr-421	469	1	79	CARDINAL
ftr-421	470	1	2036(a)(1	CARDINAL
ftr-421	471	1	2036(a)(1	CARDINAL
ftr-421	474	1	80	CARDINAL
ftr-421	475	1	73	CARDINAL
ftr-421	475	2	2855	DATE
ftr-421	475	3	t.c.	GPE
ftr-421	475	4	97,242	CARDINAL
ftr-421	475	5	1997	DATE
ftr-421	475	6	reichardt v. commissioner	PERSON
ftr-421	475	7	114	CARDINAL
ftr-421	475	8	144	CARDINAL
ftr-421	475	9	harper	PERSON
ftr-421	475	10	83	CARDINAL
ftr-421	475	11	1641	CARDINAL
ftr-421	475	12	t.c.	GPE
ftr-421	475	13	2002-121	DATE
ftr-421	475	14	2002	DATE
ftr-421	475	15	thompson v. commissioner	ORG
ftr-421	475	16	84	CARDINAL
ftr-421	475	17	2004	DATE
ftr-421	475	18	669	CARDINAL
ftr-421	476	1	section 2036	LAW
ftr-421	477	1	section 2036	LAW
ftr-421	479	1	partners81	GPE
ftr-421	480	1	section 2036	LAW
ftr-421	481	1	front-82	DATE
ftr-421	481	2	zero	CARDINAL
ftr-421	482	1	zero	CARDINAL
ftr-421	482	2	section 2701	DATE
ftr-421	483	1	zero	CARDINAL
ftr-421	484	1	zero	CARDINAL
ftr-421	486	1	374	CARDINAL
ftr-421	486	2	t.c.	GPE
ftr-421	486	3	2002	DATE
ftr-421	486	4	246	CARDINAL
ftr-421	486	5	2002	DATE
ftr-421	486	6	strangi	PERSON
ftr-421	486	7	85	CARDINAL
ftr-421	486	8	t.c.	ORG
ftr-421	486	9	cch) 1331	ORG
ftr-421	486	10	t.c.	GPE
ftr-421	486	11	2003-145	DATE
ftr-421	486	12	2003	DATE
ftr-421	487	1	mitchell m. gans &	PERSON
ftr-421	487	2	jonathan g. blattmachr	PERSON
ftr-421	487	3	strangi	PERSON
ftr-421	487	4	100	CARDINAL
ftr-421	487	5	1153	DATE
ftr-421	487	6	sept. 1, 2003	DATE
ftr-421	487	7	louis a. mezzullo	PERSON
ftr-421	487	8	irs	ORG
ftr-421	487	9	99	CARDINAL
ftr-421	487	10	45	CARDINAL
ftr-421	487	11	july 2003	DATE
ftr-421	488	1	81	CARDINAL
ftr-421	489	1	86	CARDINAL
ftr-421	489	2	t.c.	PERSON
ftr-421	489	3	551	CARDINAL
ftr-421	489	4	t.c.	GPE
ftr-421	489	5	2003	DATE
ftr-421	489	6	309	CARDINAL
ftr-421	489	7	2003	DATE
ftr-421	490	1	82	CARDINAL
ftr-421	491	1	1987	DATE
ftr-421	491	2	1988	DATE
ftr-421	491	3	2036(a)(1	CARDINAL
ftr-421	492	1	1990	DATE
ftr-421	492	2	§§ 2701	ORG
ftr-421	492	3	2704	CARDINAL
ftr-421	493	1	83	DATE
ftr-421	494	1	robinette v. helvering	PERSON
ftr-421	494	2	318	CARDINAL
ftr-421	494	3	u.s.	GPE
ftr-421	494	4	184	CARDINAL
ftr-421	496	1	25.2511	CARDINAL
ftr-421	498	1	zero	CARDINAL
ftr-421	499	1	670	CARDINAL
ftr-421	499	2	florida	GPE
ftr-421	500	1	in84	ORG
ftr-421	500	2	99	MONEY
ftr-421	500	3	99%	PERCENT
ftr-421	500	4	1	MONEY
ftr-421	500	5	1%	PERCENT
ftr-421	501	1	99	MONEY
ftr-421	501	2	between zero	CARDINAL
ftr-421	501	3	99	MONEY
ftr-421	502	1	zero	CARDINAL
ftr-421	502	2	99	MONEY
ftr-421	503	1	one-third	CARDINAL
ftr-421	503	2	66	MONEY
ftr-421	503	3	two-thirds	CARDINAL
ftr-421	504	1	99	MONEY
ftr-421	508	1	84	CARDINAL
ftr-421	511	1	2701(c)(3)(c	CARDINAL
ftr-421	511	2	2701(e)(6	CARDINAL
ftr-421	513	1	2056(b)(7	CARDINAL
ftr-421	513	2	2519	DATE
ftr-421	513	3	2523(f	DATE
ftr-421	514	1	85	CARDINAL
ftr-421	518	1	84-25	CARDINAL
ftr-421	518	2	191	CARDINAL
ftr-421	518	3	2004	DATE
ftr-421	518	4	671	CARDINAL
ftr-421	520	1	one	CARDINAL
ftr-421	526	1	one	CARDINAL
ftr-421	532	1	86	CARDINAL
ftr-421	534	1	25.2512-8	CARDINAL
ftr-421	534	2	672	CARDINAL
ftr-421	534	3	florida	GPE
ftr-421	535	1	the spring of 2004	DATE
ftr-421	535	2	kimbell	GPE
ftr-421	535	3	v. united states	GPE
ftr-421	535	4	371	CARDINAL
ftr-421	535	5	257	CARDINAL
ftr-421	535	6	5th	ORDINAL
ftr-421	535	7	2004	DATE
ftr-421	535	8	turner v. commissioner	PERSON
ftr-421	535	9	382	CARDINAL
ftr-421	535	10	367	CARDINAL
ftr-421	535	11	3d	CARDINAL
ftr-421	535	12	2004	DATE
ftr-421	536	1	two	CARDINAL
ftr-421	536	2	section 2036(a	LAW