id	sid	eid	entity	type
ftr-426	1	1	chapman university school of law	ORG
ftr-426	2	1	b.a.	PERSON
ftr-426	2	2	university of california	ORG
ftr-426	2	3	santa barbara	GPE
ftr-426	2	4	san diego	GPE
ftr-426	2	5	j.d .	GPE
ftr-426	2	6	university of california	ORG
ftr-426	2	7	davis	PERSON
ftr-426	3	1	new york university school of law	ORG
ftr-426	4	1	chapman university school of law	ORG
ftr-426	4	2	george l.	PERSON
ftr-426	6	1	953	CARDINAL
ftr-426	6	2	florida	GPE
ftr-426	6	3	6 2005	DATE
ftr-426	6	4	10	CARDINAL
ftr-426	6	5	francine j. lipman* i. introduction	PERSON
ftr-426	9	1	961	CARDINAL
ftr-426	9	2	california	GPE
ftr-426	9	3	2003	DATE
ftr-426	10	1	961	CARDINAL
ftr-426	10	2	fema	ORG
ftr-426	11	1	962 1	CARDINAL
ftr-426	13	1	963 2	CARDINAL
ftr-426	14	1	964	CARDINAL
ftr-426	15	1	971	CARDINAL
ftr-426	16	1	973 e. gifts	PERSON
ftr-426	17	1	975 iii	QUANTITY
ftr-426	18	1	975	CARDINAL
ftr-426	19	1	976 1	CARDINAL
ftr-426	20	1	977 2	CARDINAL
ftr-426	20	2	section 102	LAW
ftr-426	21	1	978 3	CARDINAL
ftr-426	21	2	section 139	LAW
ftr-426	22	1	980 4	CARDINAL
ftr-426	22	2	section 123	LAW
ftr-426	24	1	983 5	CARDINAL
ftr-426	26	1	985	CARDINAL
ftr-426	27	1	988 1	CARDINAL
ftr-426	28	1	989 2	CARDINAL
ftr-426	29	1	990 3	CARDINAL
ftr-426	30	1	997	CARDINAL
ftr-426	31	1	1002 1	DATE
ftr-426	34	1	2	CARDINAL
ftr-426	37	1	3	CARDINAL
ftr-426	37	2	presidentially	ORG
ftr-426	39	1	4	CARDINAL
ftr-426	40	1	1010	CARDINAL
ftr-426	40	2	954	CARDINAL
ftr-426	40	3	florida	GPE
ftr-426	42	1	1012 1	DATE
ftr-426	43	1	1013	CARDINAL
ftr-426	44	1	1014 1	DATE
ftr-426	44	2	sba	ORG
ftr-426	46	1	1014 2	DATE
ftr-426	46	2	1016 3	DATE
ftr-426	47	1	1018	CARDINAL
ftr-426	49	1	1019 1	DATE
ftr-426	51	1	1019 2	DATE
ftr-426	53	1	1020 3	DATE
ftr-426	56	1	1020 4	DATE
ftr-426	58	1	1021	CARDINAL
ftr-426	60	1	1022 2005	DATE
ftr-426	60	2	1	CARDINAL
ftr-426	61	1	jane clifford	PERSON
ftr-426	61	2	san diego	GPE
ftr-426	61	3	first	ORDINAL
ftr-426	61	4	the san diego union	ORG
ftr-426	61	5	dec. 28, 2003	DATE
ftr-426	61	6	2003	DATE
ftr-426	62	1	2	CARDINAL
ftr-426	64	1	eleven and	DATE
ftr-426	64	2	thirteen year-old	DATE
ftr-426	65	1	4.	CARDINAL
ftr-426	66	1	5	CARDINAL
ftr-426	67	1	6	CARDINAL
ftr-426	68	1	lori bellante	PERSON
ftr-426	68	2	four endless hours	TIME
ftr-426	69	1	8	CARDINAL
ftr-426	69	2	janine zuniga	PERSON
ftr-426	69	3	san diego	GPE
ftr-426	69	4	eight	CARDINAL
ftr-426	69	5	barona	ORG
ftr-426	69	6	the san diego union	ORG
ftr-426	69	7	nov. 2, 2003	DATE
ftr-426	69	8	eight	CARDINAL
ftr-426	70	1	francine j. lipman i.	PERSON
ftr-426	70	2	3:00 a.m.	TIME
ftr-426	70	3	october 26	DATE
ftr-426	70	4	2003.1	CARDINAL
ftr-426	70	5	the cleveland national forest engulfed	ORG
ftr-426	70	6	lori bellante	PERSON
ftr-426	70	7	melanie	PERSON
ftr-426	70	8	lindi	PERSON
ftr-426	70	9	third	ORDINAL
ftr-426	70	10	ford	ORG
ftr-426	70	11	hundreds of degrees	QUANTITY
ftr-426	70	12	hundreds	CARDINAL
ftr-426	70	13	four incessant hours	TIME
ftr-426	71	1	daily	DATE
ftr-426	71	2	eight	CARDINAL
ftr-426	71	3	956	CARDINAL
ftr-426	71	4	florida	GPE
ftr-426	72	1	9	CARDINAL
ftr-426	73	1	fema	ORG
ftr-426	73	2	feb. 17, 2005	DATE
ftr-426	75	1	days	DATE
ftr-426	75	2	weeks	DATE
ftr-426	76	1	millions	CARDINAL
ftr-426	76	2	americans	NORP
ftr-426	76	3	every year	DATE
ftr-426	76	4	billions of dollars	MONEY
ftr-426	76	5	international federation of red cross	ORG
ftr-426	76	6	red crescent	ORG
ftr-426	76	7	2002	DATE
ftr-426	76	8	10	CARDINAL
ftr-426	76	9	37	DATE
ftr-426	76	10	171	CARDINAL
ftr-426	76	11	187	CARDINAL
ftr-426	76	12	1	CARDINAL
ftr-426	76	13	the past thirty years	DATE
ftr-426	76	14	2001	DATE
ftr-426	76	15	170 million	CARDINAL
ftr-426	76	16	11.2 million	CARDINAL
ftr-426	76	17	americas	LOC
ftr-426	76	18	the decade’s	DATE
ftr-426	76	19	200 million	CARDINAL
ftr-426	76	20	74 million	CARDINAL
ftr-426	76	21	the 1970s	DATE
ftr-426	77	1	10	CARDINAL
ftr-426	78	1	the last decade	DATE
ftr-426	78	2	$238 billion	MONEY
ftr-426	78	3	39.6	MONEY
ftr-426	78	4	americas	LOC
ftr-426	79	1	2002	DATE
ftr-426	79	2	9	CARDINAL
ftr-426	79	3	172	CARDINAL
ftr-426	79	4	192	CARDINAL
ftr-426	79	5	8)	CARDINAL
ftr-426	80	1	2001	DATE
ftr-426	80	2	19 million	CARDINAL
ftr-426	81	1	172	CARDINAL
ftr-426	81	2	191	CARDINAL
ftr-426	81	3	7	CARDINAL
ftr-426	82	1	january 17, 1994	DATE
ftr-426	82	2	northridge	ORG
ftr-426	82	3	california	GPE
ftr-426	82	4	17.3	MONEY
ftr-426	83	1	third	ORDINAL
ftr-426	83	2	the united states	GPE
ftr-426	84	1	ten	CARDINAL
ftr-426	84	2	http://www.iii.org/media/facts/	CARDINAL
ftr-426	84	3	june 30, 2004	DATE
ftr-426	85	1	approximately 9.8%	PERCENT
ftr-426	85	2	u.s.	GPE
ftr-426	87	1	u.s.	GPE
ftr-426	88	1	fema	ORG
ftr-426	88	2	9	CARDINAL
ftr-426	88	3	fema	ORG
ftr-426	88	4	more than 19,000	CARDINAL
ftr-426	89	1	almost $192 billion	MONEY
ftr-426	89	2	$36.4 billion	MONEY
ftr-426	89	3	americas	LOC
ftr-426	89	4	the last decade	DATE
ftr-426	89	5	almost two-thirds	CARDINAL
ftr-426	90	1	2002	DATE
ftr-426	90	2	9	CARDINAL
ftr-426	90	3	172	CARDINAL
ftr-426	90	4	8.2	CARDINAL
ftr-426	90	5	196	CARDINAL
ftr-426	90	6	12	CARDINAL
ftr-426	91	1	64%	PERCENT
ftr-426	91	2	35%	PERCENT
ftr-426	92	1	189	CARDINAL
ftr-426	92	2	5	CARDINAL
ftr-426	93	1	2000	DATE
ftr-426	93	2	2001	DATE
ftr-426	93	3	more than 150	CARDINAL
ftr-426	95	1	more than $32.5 billion	MONEY
ftr-426	95	2	$3.5 billion	MONEY
ftr-426	95	3	americas	LOC
ftr-426	95	4	the last decade	DATE
ftr-426	95	5	over 86 million	CARDINAL
ftr-426	95	6	2001	DATE
ftr-426	96	1	172	CARDINAL
ftr-426	96	2	191	CARDINAL
ftr-426	96	3	196	CARDINAL
ftr-426	96	4	12	CARDINAL
ftr-426	97	1	the last decade	DATE
ftr-426	97	2	82%	PERCENT
ftr-426	97	3	africa	LOC
ftr-426	97	4	48%	PERCENT
ftr-426	97	5	oceania	GPE
ftr-426	97	6	35%	PERCENT
ftr-426	97	7	americas	LOC
ftr-426	98	1	172	CARDINAL
ftr-426	98	2	195	CARDINAL
ftr-426	98	3	11	CARDINAL
ftr-426	99	1	13	CARDINAL
ftr-426	99	2	more than $25 billion	MONEY
ftr-426	99	3	$3.6 billion	MONEY
ftr-426	99	4	americas	LOC
ftr-426	100	1	196	CARDINAL
ftr-426	100	2	12	CARDINAL
ftr-426	101	1	america	GPE
ftr-426	102	1	more than 4,000	CARDINAL
ftr-426	102	2	more than 23,000	CARDINAL
ftr-426	102	3	each year	DATE
ftr-426	103	1	$8.5 billion	MONEY
ftr-426	104	1	fema	ORG
ftr-426	104	2	9	CARDINAL
ftr-426	104	3	the united states	GPE
ftr-426	104	4	june 30, 2003	DATE
ftr-426	106	1	forest tinderboxes	ORG
ftr-426	106	2	more than 100,000 acres	QUANTITY
ftr-426	107	1	micah morrison	PERSON
ftr-426	107	2	june 27, 2004	DATE
ftr-426	107	3	5	DATE
ftr-426	108	1	14	CARDINAL
ftr-426	109	1	more than 32%	PERCENT
ftr-426	110	1	june 30, 2004	DATE
ftr-426	110	2	ten	CARDINAL
ftr-426	110	3	the united states	GPE
ftr-426	111	1	15	CARDINAL
ftr-426	112	1	28%	PERCENT
ftr-426	112	2	the united states	GPE
ftr-426	113	1	u.s.	GPE
ftr-426	113	2	http://www.iii.org/media/facts/statsbyissue/	ORG
ftr-426	113	3	each year	DATE
ftr-426	113	4	millions	CARDINAL
ftr-426	113	5	floods,11 drought,12 fires,13	MONEY
ftr-426	113	6	2005	DATE
ftr-426	113	7	957	CARDINAL
ftr-426	113	8	june 30, 2004	DATE
ftr-426	113	9	the united states	GPE
ftr-426	114	1	16	CARDINAL
ftr-426	116	1	ten	CARDINAL
ftr-426	116	2	the united states	GPE
ftr-426	116	3	june 30, 2004	DATE
ftr-426	116	4	august 23, 1992	DATE
ftr-426	116	5	$20.9 billion	MONEY
ftr-426	116	6	the united states	GPE
ftr-426	116	7	second	ORDINAL
ftr-426	116	8	chris isidore	PERSON
ftr-426	117	1	aug. 17, 2004	DATE
ftr-426	117	2	florida	GPE
ftr-426	117	3	friday, august 13, 2004	DATE
ftr-426	117	4	one	CARDINAL
ftr-426	117	5	u.s.	GPE
ftr-426	117	6	$10 billion	MONEY
ftr-426	117	7	tom herman	PERSON
ftr-426	117	8	the san diego union	ORG
ftr-426	117	9	aug. 22, 2004	DATE
ftr-426	117	10	h7	PRODUCT
ftr-426	117	11	$7.4 billion	MONEY
ftr-426	117	12	ivan	PERSON
ftr-426	121	1	feb. 12, 2005	DATE
ftr-426	121	2	september, 2004	DATE
ftr-426	121	3	hurricane ivan	ORG
ftr-426	121	4	about $4 billion to $10 billion	MONEY
ftr-426	121	5	hurricane frances	ORG
ftr-426	121	6	sept. 21, 2004	DATE
ftr-426	121	7	september 2004	DATE
ftr-426	121	8	hurricane frances	ORG
ftr-426	121	9	florida	GPE
ftr-426	121	10	$3 billion to $6	MONEY
ftr-426	121	11	$10 billion	MONEY
ftr-426	122	1	17	CARDINAL
ftr-426	123	1	12.4%	PERCENT
ftr-426	123	2	the united states	GPE
ftr-426	124	1	insurance information institute	ORG
ftr-426	124	2	u.s.	GPE
ftr-426	124	3	june 30, 2004	DATE
ftr-426	125	1	18	CARDINAL
ftr-426	125	2	2002	DATE
ftr-426	125	3	173	CARDINAL
ftr-426	125	4	185	CARDINAL
ftr-426	125	5	4	CARDINAL
ftr-426	125	6	2001	DATE
ftr-426	125	7	$24.4 billion	MONEY
ftr-426	125	8	decade	DATE
ftr-426	125	9	$69 billion	MONEY
ftr-426	126	1	each week	DATE
ftr-426	126	2	a billion dollars	MONEY
ftr-426	127	1	37	DATE
ftr-426	129	1	173	CARDINAL
ftr-426	129	2	billion dollar	MONEY
ftr-426	129	3	u.s.	GPE
ftr-426	129	4	1980-2003	DATE
ftr-426	129	5	feb. 3, 2004	DATE
ftr-426	129	6	june 16, 2003	DATE
ftr-426	129	7	u.s.	GPE
ftr-426	129	8	58	CARDINAL
ftr-426	129	9	the past 24 years	DATE
ftr-426	129	10	greater than $1billion	MONEY
ftr-426	129	11	nearly $350 billion	MONEY
ftr-426	129	12	ten	CARDINAL
ftr-426	129	13	june 30, 2004	DATE
ftr-426	129	14	ten	CARDINAL
ftr-426	129	15	september 11, 2001	DATE
ftr-426	129	16	$21 billion	MONEY
ftr-426	129	17	hurricane andrew	ORG
ftr-426	129	18	$20.9 billion	MONEY
ftr-426	129	19	northridge	ORG
ftr-426	129	20	$17 .3 billion	MONEY
ftr-426	129	21	three	CARDINAL
ftr-426	130	1	1953	DATE
ftr-426	130	2	2003	DATE
ftr-426	131	1	2	CARDINAL
ftr-426	133	1	june 4, 2003	DATE
ftr-426	134	1	1,504	CARDINAL
ftr-426	134	2	thirty	CARDINAL
ftr-426	135	1	2003	DATE
ftr-426	135	2	fifty-six	CARDINAL
ftr-426	135	3	winter	DATE
ftr-426	135	4	alaska	GPE
ftr-426	135	5	florida	GPE
ftr-426	135	6	new york	GPE
ftr-426	135	7	texas	GPE
ftr-426	141	1	june 5, 2004	DATE
ftr-426	142	1	forty-six	CARDINAL
ftr-426	142	2	columbia	ORG
ftr-426	142	3	february 1	DATE
ftr-426	142	4	michigan	GPE
ftr-426	142	5	new jersey	GPE
ftr-426	142	6	ohio	GPE
ftr-426	142	7	september 23	DATE
ftr-426	143	1	d.	NORP
ftr-426	143	2	terrorism17	GPE
ftr-426	143	3	billions of dollars	MONEY
ftr-426	143	4	september 11, 2001	DATE
ftr-426	143	5	958	CARDINAL
ftr-426	143	6	florida	GPE
ftr-426	144	1	19	CARDINAL
ftr-426	145	1	september 11 , 2001	DATE
ftr-426	145	2	one year later	DATE
ftr-426	145	3	sept. 2002	DATE
ftr-426	145	4	u.s.	GPE
ftr-426	145	5	september 11th	DATE
ftr-426	145	6	new york	GPE
ftr-426	145	7	september 11, 2001	DATE
ftr-426	145	8	june 30, 2004	DATE
ftr-426	145	9	september 11, 2001	DATE
ftr-426	145	10	about $40 billion	MONEY
ftr-426	145	11	$20.3 billion	MONEY
ftr-426	146	1	20	CARDINAL
ftr-426	148	1	each day	DATE
ftr-426	148	2	one	CARDINAL
ftr-426	151	1	2002	DATE
ftr-426	151	2	9	CARDINAL
ftr-426	151	3	9	CARDINAL
ftr-426	152	1	171	CARDINAL
ftr-426	152	2	185	CARDINAL
ftr-426	152	3	1	CARDINAL
ftr-426	152	4	2001	DATE
ftr-426	152	5	712	CARDINAL
ftr-426	152	6	127	CARDINAL
ftr-426	152	7	americas	LOC
ftr-426	152	8	759	CARDINAL
ftr-426	152	9	2000	DATE
ftr-426	152	10	144	CARDINAL
ftr-426	152	11	second	ORDINAL
ftr-426	152	12	the decade	DATE
ftr-426	152	13	fema	ORG
ftr-426	152	14	supra	PERSON
ftr-426	152	15	9	CARDINAL
ftr-426	152	16	u.s.	GPE
ftr-426	153	1	22	CARDINAL
ftr-426	154	1	insurance information institute	ORG
ftr-426	155	1	l o	DATE
ftr-426	155	2	o	DATE
ftr-426	157	1	0 3	DATE
ftr-426	157	2	july 3, 2004	DATE
ftr-426	157	3	1994	DATE
ftr-426	157	4	2003	DATE
ftr-426	158	1	23	CARDINAL
ftr-426	159	1	2002	DATE
ftr-426	159	2	9	CARDINAL
ftr-426	159	3	34	CARDINAL
ftr-426	159	4	jeanette steele	PERSON
ftr-426	159	5	san diego	GPE
ftr-426	159	6	the san diego union	ORG
ftr-426	159	7	feb. 15, 2004	DATE
ftr-426	159	8	morning	TIME
ftr-426	159	9	san diego	GPE
ftr-426	159	10	the san diego union	ORG
ftr-426	159	11	nov. 2, 2003	DATE
ftr-426	159	12	michael burge	PERSON
ftr-426	159	13	san diego	GPE
ftr-426	159	14	moe than 100	CARDINAL
ftr-426	159	15	the san diego union	ORG
ftr-426	159	16	dec. 14 , 2003	DATE
ftr-426	159	17	five	CARDINAL
ftr-426	159	18	jane clifford	PERSON
ftr-426	159	19	san diego	GPE
ftr-426	159	20	the san diego union	ORG
ftr-426	159	21	feb. 7, 2004	DATE
ftr-426	159	22	jeanette steele	PERSON
ftr-426	159	23	san diego	GPE
ftr-426	159	24	the san diego union	ORG
ftr-426	159	25	mar. 21, 2004	DATE
ftr-426	159	26	second	ORDINAL
ftr-426	159	27	jeanette steele	PERSON
ftr-426	159	28	san diego	GPE
ftr-426	159	29	the san diego union	ORG
ftr-426	159	30	mar	PERSON
ftr-426	159	31	the united states	GPE
ftr-426	159	32	at least $25 million	MONEY
ftr-426	159	33	month.22	PRODUCT
ftr-426	159	34	2005	DATE
ftr-426	159	35	959 21, 2004	DATE
ftr-426	159	36	jeanette steele	PERSON
ftr-426	159	37	san diego	GPE
ftr-426	159	38	scripps	ORG
ftr-426	159	39	the san diego union	ORG
ftr-426	159	40	mar. 21, 2004	DATE
ftr-426	159	41	223,362	MONEY
ftr-426	159	42	nancy mccarthy	PERSON
ftr-426	159	43	california bar journal	ORG
ftr-426	159	44	dec. 2003	DATE
ftr-426	159	45	1	CARDINAL
ftr-426	159	46	14	DATE
ftr-426	159	47	anne krueger	PERSON
ftr-426	159	48	san diego	GPE
ftr-426	159	49	san diego	GPE
ftr-426	159	50	san diego	GPE
ftr-426	159	51	june 20, 2004	DATE
ftr-426	159	52	caitlin finch	PERSON
ftr-426	164	1	24	CARDINAL
ftr-426	166	1	treasury	ORG
ftr-426	166	2	2003	DATE
ftr-426	166	3	2194	CARDINAL
ftr-426	167	1	june 17, 2004	DATE
ftr-426	167	2	almost 100	CARDINAL
ftr-426	169	1	treasury	ORG
ftr-426	169	2	2003	DATE
ftr-426	170	1	2194b	DATE
ftr-426	170	2	june 17, 2004	DATE
ftr-426	172	1	annette nellen	PERSON
ftr-426	172	2	1033	PRODUCT
ftr-426	172	3	22	CARDINAL
ftr-426	172	4	j.	NORP
ftr-426	173	1	158	CARDINAL
ftr-426	173	2	158	CARDINAL
ftr-426	173	3	tom herman	PERSON
ftr-426	173	4	the san diego union	ORG
ftr-426	173	5	aug. 22, 2004	DATE
ftr-426	173	6	h7	ORG
ftr-426	173	7	florida	GPE
ftr-426	174	1	25	CARDINAL
ftr-426	178	1	annual	DATE
ftr-426	180	1	annette nellen	PERSON
ftr-426	180	2	1033	PRODUCT
ftr-426	180	3	22	CARDINAL
ftr-426	182	1	158	CARDINAL
ftr-426	182	2	166-67	CARDINAL
ftr-426	182	3	1995	DATE
ftr-426	184	1	d.	NORP
ftr-426	185	1	69.3	CARDINAL
ftr-426	185	2	2003	DATE
ftr-426	188	1	26	CARDINAL
ftr-426	189	1	california	GPE
ftr-426	190	1	first	ORDINAL
ftr-426	191	1	97,000	CARDINAL
ftr-426	191	2	nearly 5 million acres	QUANTITY
ftr-426	191	3	annually	DATE
ftr-426	191	4	the past decade	DATE
ftr-426	192	1	d. brown	PERSON
ftr-426	192	2	california	GPE
ftr-426	192	3	2003	DATE
ftr-426	192	4	california	GPE
ftr-426	192	5	ii	PERSON
ftr-426	192	6	960	CARDINAL
ftr-426	192	7	florida	GPE
ftr-426	192	8	feb. 13, 2004	DATE
ftr-426	192	9	5	CARDINAL
ftr-426	192	10	june 17, 2004	DATE
ftr-426	193	1	california	GPE
ftr-426	193	2	the united states	GPE
ftr-426	193	3	1994-2003	DATE
ftr-426	195	1	5	CARDINAL
ftr-426	195	2	9	DATE
ftr-426	195	3	more than	MONEY
ftr-426	195	4	california	GPE
ftr-426	195	5	more than	CARDINAL
ftr-426	195	6	california	GPE
ftr-426	195	7	micah m orrison	PERSON
ftr-426	196	1	june 27, 2004	DATE
ftr-426	196	2	4-5	CARDINAL
ftr-426	196	3	american	NORP
ftr-426	196	4	thirteen-fold	CARDINAL
ftr-426	196	5	the last two decades	DATE
ftr-426	196	6	dar a. roberts	PERSON
ftr-426	196	7	2003	DATE
ftr-426	196	8	34	CARDINAL
ftr-426	196	9	38	CARDINAL
ftr-426	196	10	winter 2004	DATE
ftr-426	196	11	california	GPE
ftr-426	197	1	second	ORDINAL
ftr-426	198	1	california	GPE
ftr-426	209	1	50	CARDINAL
ftr-426	210	1	third	ORDINAL
ftr-426	210	2	2003	DATE
ftr-426	210	3	california	GPE
ftr-426	210	4	american	NORP
ftr-426	211	1	50	CARDINAL
ftr-426	211	2	june 30, 2004	DATE
ftr-426	211	3	the united states	GPE
ftr-426	212	1	fourth	ORDINAL
ftr-426	212	2	california	GPE
ftr-426	212	3	february 13, 2004	DATE
ftr-426	212	4	washington	GPE
ftr-426	212	5	california	GPE
ftr-426	213	1	fifth	ORDINAL
ftr-426	213	2	california	GPE
ftr-426	221	1	961 27	DATE
ftr-426	223	1	california	GPE
ftr-426	223	2	26	CARDINAL
ftr-426	223	3	15	CARDINAL
ftr-426	224	1	the early hours of october 26 , 2003	TIME
ftr-426	224	2	115,000 acres	QUANTITY
ftr-426	224	3	two days	DATE
ftr-426	224	4	november 5, 2003	DATE
ftr-426	224	5	273,246 acres	QUANTITY
ftr-426	224	6	2,200	CARDINAL
ftr-426	224	7	22	CARDINAL
ftr-426	224	8	113	CARDINAL
ftr-426	224	9	14	CARDINAL
ftr-426	226	1	clifford	ORG
ftr-426	226	2	1	CARDINAL
ftr-426	227	1	29	CARDINAL
ftr-426	228	1	d.	NORP
ftr-426	228	2	lori bellante	PERSON
ftr-426	228	3	twelve days	DATE
ftr-426	228	4	ucsd	ORG
ftr-426	229	1	30	CARDINAL
ftr-426	230	1	california	GPE
ftr-426	230	2	26	CARDINAL
ftr-426	230	3	18-21	CARDINAL
ftr-426	230	4	2003	DATE
ftr-426	230	5	california	GPE
ftr-426	231	1	31	CARDINAL
ftr-426	232	1	4, 21 (	PERCENT
ftr-426	232	2	2003	DATE
ftr-426	232	3	california	GPE
ftr-426	232	4	june 30, 2004	DATE
ftr-426	232	5	eighth	ORDINAL
ftr-426	232	6	the united states	GPE
ftr-426	232	7	second	ORDINAL
ftr-426	232	8	the united states	GPE
ftr-426	232	9	1970	DATE
ftr-426	233	1	32	CARDINAL
ftr-426	234	1	california	GPE
ftr-426	234	2	26	CARDINAL
ftr-426	234	3	12	CARDINAL
ftr-426	234	4	21	DATE
ftr-426	234	5	dar a. roberts	PERSON
ftr-426	234	6	2003	DATE
ftr-426	234	7	34	CARDINAL
ftr-426	234	8	38	CARDINAL
ftr-426	234	9	winter 2004	DATE
ftr-426	234	10	2003	DATE
ftr-426	234	11	california	GPE
ftr-426	235	1	33	CARDINAL
ftr-426	236	1	d.	NORP
ftr-426	236	2	hundreds of millions of dollars	MONEY
ftr-426	237	1	california	GPE
ftr-426	237	2	26	CARDINAL
ftr-426	237	3	21	DATE
ftr-426	237	4	between $1.7 $3.5 billion	MONEY
ftr-426	238	1	34	CARDINAL
ftr-426	239	1	4	CARDINAL
ftr-426	239	2	17	CARDINAL
ftr-426	239	3	october 27, 2003	DATE
ftr-426	239	4	george w. bush	PERSON
ftr-426	239	5	hours	TIME
ftr-426	239	6	california	GPE
ftr-426	239	7	gray davis	PERSON
ftr-426	239	8	california	GPE
ftr-426	240	1	section 401	LAW
ftr-426	241	1	42 u.s.c	CARDINAL
ftr-426	242	1	5170	DATE
ftr-426	242	2	44	CARDINAL
ftr-426	244	1	fema/epr office	ORG
ftr-426	247	1	a. introduction:	PERSON
ftr-426	247	2	california	GPE
ftr-426	247	3	2003	DATE
ftr-426	247	4	the wildfire	DATE
ftr-426	247	5	fuel.27	ORG
ftr-426	247	6	day	DATE
ftr-426	247	7	october 26, 2003	DATE
ftr-426	247	8	eleven	CARDINAL
ftr-426	247	9	500	CARDINAL
ftr-426	247	10	30,000	CARDINAL
ftr-426	247	11	thousands	CARDINAL
ftr-426	247	12	more than 200,000	CARDINAL
ftr-426	247	13	california	GPE
ftr-426	247	14	late october through early november of 2003	DATE
ftr-426	247	15	california	GPE
ftr-426	247	16	american	NORP
ftr-426	247	17	california	GPE
ftr-426	247	18	more than 750,000	CARDINAL
ftr-426	247	19	over 15,000	CARDINAL
ftr-426	247	20	3,631	CARDINAL
ftr-426	247	21	217	CARDINAL
ftr-426	247	22	24	CARDINAL
ftr-426	247	23	california	GPE
ftr-426	247	24	gray davis	PERSON
ftr-426	247	25	george w. bush	PERSON
ftr-426	247	26	california	GPE
ftr-426	247	27	october 27, 2003	DATE
ftr-426	248	1	962	CARDINAL
ftr-426	248	2	florida	GPE
ftr-426	252	1	fema	ORG
ftr-426	253	1	35	CARDINAL
ftr-426	253	2	fema	ORG
ftr-426	253	3	march 2003	DATE
ftr-426	253	4	fema	ORG
ftr-426	253	5	fema	ORG
ftr-426	253	6	1803	DATE
ftr-426	254	1	36	CARDINAL
ftr-426	255	1	stafford	PERSON
ftr-426	257	1	42 u.s.c	CARDINAL
ftr-426	258	1	5170a(1	CARDINAL
ftr-426	258	2	2004	DATE
ftr-426	260	1	42	CARDINAL
ftr-426	261	1	5170a	DATE
ftr-426	261	2	sandra leon & sandy lubin	ORG
ftr-426	261	3	fema	ORG
ftr-426	261	4	17	CARDINAL
ftr-426	261	5	26	CARDINAL
ftr-426	261	6	27	DATE
ftr-426	261	7	fema	ORG
ftr-426	261	8	david g. tucker & alfred o. bragg	PERSON
ftr-426	261	9	iii	GPE
ftr-426	261	10	florida	GPE
ftr-426	261	11	30	CARDINAL
ftr-426	261	12	stetson l. rev	PERSON
ftr-426	261	13	837	CARDINAL
ftr-426	261	14	861-65	CARDINAL
ftr-426	261	15	winter 2001	DATE
ftr-426	261	16	fema	ORG
ftr-426	261	17	the stafford act	LAW
ftr-426	262	1	37	CARDINAL
ftr-426	265	1	93	CARDINAL
ftr-426	265	2	88	CARDINAL
ftr-426	266	1	143	CARDINAL
ftr-426	266	2	42	DATE
ftr-426	267	1	1994	DATE
ftr-426	269	1	congress	ORG
ftr-426	269	2	clinton	PERSON
ftr-426	269	3	october 30, 2000	DATE
ftr-426	270	1	2000	DATE
ftr-426	272	1	106-390	CARDINAL
ftr-426	272	2	114	CARDINAL
ftr-426	273	1	1552	CARDINAL
ftr-426	273	2	2000	DATE
ftr-426	274	1	38	CARDINAL
ftr-426	275	1	44	CARDINAL
ftr-426	276	1	206	CARDINAL
ftr-426	276	2	2004	DATE
ftr-426	276	3	california	GPE
ftr-426	276	4	26	CARDINAL
ftr-426	276	5	8	DATE
ftr-426	276	6	2003	DATE
ftr-426	276	7	california	GPE
ftr-426	277	1	39	CARDINAL
ftr-426	278	1	42	CARDINAL
ftr-426	279	1	5170	DATE
ftr-426	279	2	44	CARDINAL
ftr-426	281	1	tucker & b ragg	ORG
ftr-426	281	2	36	CARDINAL
ftr-426	281	3	862-63	CARDINAL
ftr-426	281	4	one	CARDINAL
ftr-426	281	5	leon & lubin	ORG
ftr-426	281	6	36	CARDINAL
ftr-426	281	7	28	DATE
ftr-426	282	1	40	CARDINAL
ftr-426	283	1	42	CARDINAL
ftr-426	284	1	5174	CARDINAL
ftr-426	284	2	2004	DATE
ftr-426	284	3	tucker & bragg	ORG
ftr-426	284	4	36	CARDINAL
ftr-426	284	5	864-65	CARDINAL
ftr-426	284	6	leon & lubin	ORG
ftr-426	284	7	36	CARDINAL
ftr-426	284	8	28-29	CARDINAL
ftr-426	285	1	41	CARDINAL
ftr-426	286	1	42	CARDINAL
ftr-426	287	1	5170a	DATE
ftr-426	287	2	tucker & bragg	ORG
ftr-426	287	3	36	CARDINAL
ftr-426	287	4	863	CARDINAL
ftr-426	287	5	leon & lubin	ORG
ftr-426	287	6	36	CARDINAL
ftr-426	287	7	27	DATE
ftr-426	287	8	fema	ORG
ftr-426	287	9	fema	ORG
ftr-426	287	10	1988	DATE
ftr-426	287	11	congress	ORG
ftr-426	287	12	robert t. stafford	PERSON
ftr-426	287	13	assistance.40 fema	PERSON
ftr-426	288	1	963	CARDINAL
ftr-426	288	2	california	GPE
ftr-426	288	3	26	CARDINAL
ftr-426	288	4	18-19	CARDINAL
ftr-426	288	5	fema	ORG
ftr-426	288	6	twenty-seven	CARDINAL
ftr-426	288	7	the american red cross	ORG
ftr-426	289	1	42	CARDINAL
ftr-426	290	1	leon & lubin	ORG
ftr-426	290	2	36	CARDINAL
ftr-426	290	3	28	CARDINAL
ftr-426	291	1	43	CARDINAL
ftr-426	294	1	d.	NORP
ftr-426	294	2	california	GPE
ftr-426	294	3	26	CARDINAL
ftr-426	294	4	28	DATE
ftr-426	294	5	california	GPE
ftr-426	294	6	2003	DATE
ftr-426	294	7	over 1,100 square miles	QUANTITY
ftr-426	295	1	46	DATE
ftr-426	297	1	u.s.	GPE
ftr-426	297	2	american	NORP
ftr-426	297	3	samoa	GPE
ftr-426	297	4	fema	ORG
ftr-426	299	1	leon & lubin	ORG
ftr-426	299	2	36	CARDINAL
ftr-426	299	3	28	CARDINAL
ftr-426	300	1	47	CARDINAL
ftr-426	301	1	44	CARDINAL
ftr-426	302	1	206.112	CARDINAL
ftr-426	302	2	sixty-day	DATE
ftr-426	302	3	an additional sixty day	DATE
ftr-426	302	4	fema california	ORG
ftr-426	302	5	1	CARDINAL
ftr-426	302	6	dec. 20, 2003	DATE
ftr-426	302	7	2003	DATE
ftr-426	302	8	california	GPE
ftr-426	303	1	48	CARDINAL
ftr-426	303	2	legis	GPE
ftr-426	304	1	mar. 2003	DATE
ftr-426	304	2	june 26, 2004	DATE
ftr-426	305	1	fema	ORG
ftr-426	305	2	june 26, 2004	DATE
ftr-426	305	3	fema california	ORG
ftr-426	305	4	1	CARDINAL
ftr-426	305	5	nov. 10, 2003	DATE
ftr-426	305	6	www.fema.gov/txt/rt/rt1498.txt	ORG
ftr-426	305	7	nov. 10, 2003	DATE
ftr-426	305	8	fema	ORG
ftr-426	305	9	8 a.m. to 6 p.m.	TIME
ftr-426	305	10	seven days	DATE
ftr-426	306	1	1	CARDINAL
ftr-426	306	2	fema	ORG
ftr-426	307	1	fema	ORG
ftr-426	308	1	fema	ORG
ftr-426	308	2	time47	ORG
ftr-426	308	3	relief.48 fema’s	PERSON
ftr-426	308	4	964	CARDINAL
ftr-426	308	5	florida	GPE
ftr-426	309	1	49	CARDINAL
ftr-426	310	1	leon & lubin	ORG
ftr-426	310	2	36	CARDINAL
ftr-426	310	3	28	CARDINAL
ftr-426	310	4	1	CARDINAL
ftr-426	310	5	nov. 10, 2003	DATE
ftr-426	310	6	48	DATE
ftr-426	310	7	2	CARDINAL
ftr-426	311	1	50	CARDINAL
ftr-426	311	2	sean holton	PERSON
ftr-426	311	3	jeff kunerth	PERSON
ftr-426	311	4	orlando	GPE
ftr-426	311	5	trib.	GPE
ftr-426	311	6	feb. 25, 1988	DATE
ftr-426	311	7	florida	GPE
ftr-426	312	1	51	CARDINAL
ftr-426	312	2	1	CARDINAL
ftr-426	312	3	nov. 10, 2003	DATE
ftr-426	312	4	48	DATE
ftr-426	312	5	2	CARDINAL
ftr-426	312	6	leon & lubin	ORG
ftr-426	312	7	36	CARDINAL
ftr-426	312	8	28	CARDINAL
ftr-426	312	9	fema	ORG
ftr-426	312	10	fema	ORG
ftr-426	312	11	june 26, 2004	DATE
ftr-426	313	1	52	CARDINAL
ftr-426	314	1	california	GPE
ftr-426	314	2	26	CARDINAL
ftr-426	314	3	28	DATE
ftr-426	314	4	vickie chachere	PERSON
ftr-426	314	5	hundreds	CARDINAL
ftr-426	314	6	florida	GPE
ftr-426	314	7	san diego	GPE
ftr-426	314	8	aug. 22, 2004	DATE
ftr-426	314	9	fema	ORG
ftr-426	314	10	77,000	CARDINAL
ftr-426	314	11	only one week	DATE
ftr-426	314	12	florida	GPE
ftr-426	315	1	53	CARDINAL
ftr-426	316	1	california	GPE
ftr-426	316	2	26	CARDINAL
ftr-426	316	3	28	CARDINAL
ftr-426	317	1	54	CARDINAL
ftr-426	318	1	20	CARDINAL
ftr-426	318	2	26	DATE
ftr-426	319	1	55	CARDINAL
ftr-426	320	1	28	DATE
ftr-426	321	1	five	CARDINAL
ftr-426	321	2	los angeles	GPE
ftr-426	321	3	riverside	GPE
ftr-426	321	4	san bernadino	GPE
ftr-426	321	5	san diego	GPE
ftr-426	321	6	ventura	GPE
ftr-426	322	1	12	CARDINAL
ftr-426	323	1	56	CARDINAL
ftr-426	324	1	57	CARDINAL
ftr-426	325	1	leon & lubin	ORG
ftr-426	325	2	36	CARDINAL
ftr-426	325	3	28-30	CARDINAL
ftr-426	326	1	fema	ORG
ftr-426	327	1	approximately 15-20	CARDINAL
ftr-426	327	2	fema	ORG
ftr-426	327	3	assistance.51	ORG
ftr-426	327	4	california	GPE
ftr-426	327	5	2003	DATE
ftr-426	327	6	january 9, 2004	DATE
ftr-426	327	7	fema	ORG
ftr-426	327	8	38,296	CARDINAL
ftr-426	327	9	over 1,100 square	QUANTITY
ftr-426	327	10	pasadena	GPE
ftr-426	327	11	san bernardino	GPE
ftr-426	327	12	san	GPE
ftr-426	327	13	fema	ORG
ftr-426	327	14	california	GPE
ftr-426	327	15	as many as sixteen	CARDINAL
ftr-426	327	16	five	CARDINAL
ftr-426	327	17	approximately 18,989	CARDINAL
ftr-426	327	18	fema	ORG
ftr-426	327	19	the internal revenue service	ORG
ftr-426	327	20	irs	ORG
ftr-426	327	21	the united states department of agriculture	ORG
ftr-426	327	22	assistance.57 2	ORG
ftr-426	327	23	necessary 2005	DATE
ftr-426	327	24	58	DATE
ftr-426	328	1	44	CARDINAL
ftr-426	329	1	206.11(h	CARDINAL
ftr-426	330	1	59	CARDINAL
ftr-426	331	1	leon & lubin	ORG
ftr-426	331	2	36	CARDINAL
ftr-426	331	3	28	CARDINAL
ftr-426	331	4	60	CARDINAL
ftr-426	332	1	1	CARDINAL
ftr-426	332	2	nov. 10, 2003	DATE
ftr-426	332	3	48	DATE
ftr-426	332	4	3	CARDINAL
ftr-426	332	5	2003	DATE
ftr-426	332	6	california	GPE
ftr-426	333	1	61	CARDINAL
ftr-426	334	1	fema	ORG
ftr-426	334	2	june 26, 2004	DATE
ftr-426	334	3	nov. 10, 2003	DATE
ftr-426	334	4	48	DATE
ftr-426	334	5	2	CARDINAL
ftr-426	334	6	5	DATE
ftr-426	334	7	sba	GPE
ftr-426	334	8	california	GPE
ftr-426	335	1	26	CARDINAL
ftr-426	335	2	53	DATE
ftr-426	335	3	eighty percent	PERCENT
ftr-426	335	4	california	GPE
ftr-426	335	5	sba	GPE
ftr-426	336	1	david w. sar	PERSON
ftr-426	337	1	l. & pol’y	ORG
ftr-426	337	2	129	CARDINAL
ftr-426	337	3	132	CARDINAL
ftr-426	337	4	winter 1995-96	DATE
ftr-426	337	5	sba	GPE
ftr-426	337	6	15	CARDINAL
ftr-426	338	1	2004	DATE
ftr-426	338	2	13	CARDINAL
ftr-426	339	1	123	CARDINAL
ftr-426	339	2	2004	DATE
ftr-426	339	3	62	CARDINAL
ftr-426	340	1	13	CARDINAL
ftr-426	341	1	123.3	CARDINAL
ftr-426	341	2	2004	DATE
ftr-426	342	1	63	DATE
ftr-426	343	1	jeffrey a. unger	PERSON
ftr-426	343	2	fema	ORG
ftr-426	343	3	25	CARDINAL
ftr-426	343	4	j. real est	PERSON
ftr-426	344	1	52	CARDINAL
ftr-426	344	2	58	DATE
ftr-426	344	3	fall 1997	DATE
ftr-426	345	1	64	CARDINAL
ftr-426	345	2	13	CARDINAL
ftr-426	346	1	123.101.	DATE
ftr-426	347	1	65	CARDINAL
ftr-426	348	1	15	CARDINAL
ftr-426	349	1	13	CARDINAL
ftr-426	350	1	123.61	CARDINAL
ftr-426	350	2	1	CARDINAL
ftr-426	350	3	nov. 10, 2003	DATE
ftr-426	350	4	48	DATE
ftr-426	350	5	3	CARDINAL
ftr-426	351	1	sba	GPE
ftr-426	352	1	leon & lubin	ORG
ftr-426	352	2	36	CARDINAL
ftr-426	352	3	29	CARDINAL
ftr-426	352	4	fema	ORG
ftr-426	352	5	3	CARDINAL
ftr-426	352	6	dec.30	ORG
ftr-426	352	7	2003	DATE
ftr-426	352	8	sba	ORG
ftr-426	352	9	sba	GPE
ftr-426	353	1	sba	GPE
ftr-426	353	2	up to twenty percent	PERCENT
ftr-426	354	1	13	CARDINAL
ftr-426	355	1	123.7	CARDINAL
ftr-426	355	2	123.105(a)(4	CARDINAL
ftr-426	355	3	123.107	CARDINAL
ftr-426	355	4	2004	DATE
ftr-426	356	1	sba	GPE
ftr-426	357	1	unger	PERSON
ftr-426	357	2	surpa	PERSON
ftr-426	357	3	63	DATE
ftr-426	357	4	71	DATE
ftr-426	358	1	sba	GPE
ftr-426	359	1	13	CARDINAL
ftr-426	360	1	123.9(a	CARDINAL
ftr-426	360	2	2004	DATE
ftr-426	361	1	sba	GPE
ftr-426	361	2	sba	ORG
ftr-426	361	3	up to $200,000	MONEY
ftr-426	361	4	up to $40,000	MONEY
ftr-426	361	5	966	CARDINAL
ftr-426	361	6	florida	GPE
ftr-426	362	1	66	CARDINAL
ftr-426	363	1	15	CARDINAL
ftr-426	364	1	13	CARDINAL
ftr-426	365	1	123.61	CARDINAL
ftr-426	365	2	1	CARDINAL
ftr-426	365	3	nov. 10, 2003	DATE
ftr-426	365	4	48	DATE
ftr-426	365	5	3	CARDINAL
ftr-426	366	1	67	CARDINAL
ftr-426	367	1	d.	NORP
ftr-426	367	2	california	GPE
ftr-426	367	3	26	CARDINAL
ftr-426	367	4	53	DATE
ftr-426	369	1	a s s	ORG
ftr-426	369	2	2	CARDINAL
ftr-426	370	1	2	CARDINAL
ftr-426	370	2	0 3	DATE
ftr-426	371	1	68	CARDINAL
ftr-426	372	1	d.	NORP
ftr-426	372	2	1	CARDINAL
ftr-426	372	3	nov. 10, 2003	DATE
ftr-426	372	4	48	CARDINAL
ftr-426	372	5	3	CARDINAL
ftr-426	372	6	5	DATE
ftr-426	372	7	california	GPE
ftr-426	372	8	26	CARDINAL
ftr-426	372	9	53	DATE
ftr-426	373	1	69	CARDINAL
ftr-426	374	1	leon & lubin	ORG
ftr-426	374	2	36	CARDINAL
ftr-426	374	3	29	DATE
ftr-426	374	4	sba	GPE
ftr-426	374	5	fema	ORG
ftr-426	375	1	70	CARDINAL
ftr-426	376	1	13	CARDINAL
ftr-426	377	1	123.100(b	CARDINAL
ftr-426	377	2	2004	DATE
ftr-426	378	1	72	DATE
ftr-426	379	1	unger	PERSON
ftr-426	379	2	supra	PERSON
ftr-426	379	3	63	CARDINAL
ftr-426	379	4	55	DATE
ftr-426	380	1	73	CARDINAL
ftr-426	381	1	leon & lubin	ORG
ftr-426	381	2	36	CARDINAL
ftr-426	381	3	29	CARDINAL
ftr-426	382	1	unger	PERSON
ftr-426	382	2	supra	PERSON
ftr-426	382	3	63	CARDINAL
ftr-426	382	4	68	CARDINAL
ftr-426	383	1	75	CARDINAL
ftr-426	383	2	13	CARDINAL
ftr-426	384	1	123.9(a	CARDINAL
ftr-426	385	1	76	CARDINAL
ftr-426	386	1	13	CARDINAL
ftr-426	387	1	123.9(b	CARDINAL
ftr-426	388	1	sba	GPE
ftr-426	388	2	up to $1.5 million	MONEY
ftr-426	388	3	up to $1.5 million	MONEY
ftr-426	388	4	fema	ORG
ftr-426	388	5	fema	ORG
ftr-426	388	6	sba	GPE
ftr-426	388	7	sba	ORG
ftr-426	388	8	damage.71	GPE
ftr-426	388	9	sba	GPE
ftr-426	388	10	several weeks	DATE
ftr-426	388	11	sba	GPE
ftr-426	388	12	basis.73 sba	ORG
ftr-426	389	1	sba	LOC
ftr-426	389	2	sba	ORG
ftr-426	389	3	sixty	CARDINAL
ftr-426	389	4	days.76	PRODUCT
ftr-426	389	5	up to fifty percent	PERCENT
ftr-426	389	6	967 78	DATE
ftr-426	390	1	61	CARDINAL
ftr-426	390	2	132	CARDINAL
ftr-426	390	3	sba	GPE
ftr-426	390	4	1	CARDINAL
ftr-426	390	5	nov. 10, 2003	DATE
ftr-426	390	6	48	DATE
ftr-426	390	7	2	CARDINAL
ftr-426	391	1	the department of housing and urban development	ORG
ftr-426	392	1	california	GPE
ftr-426	392	2	26	CARDINAL
ftr-426	392	3	30	DATE
ftr-426	392	4	ninety day	DATE
ftr-426	392	5	fha	ORG
ftr-426	393	1	fannie mae	ORG
ftr-426	394	1	colleen haggerty	PERSON
ftr-426	394	2	fannie mae	ORG
ftr-426	394	3	wildfire	DATE
ftr-426	394	4	california	GPE
ftr-426	394	5	oct. 27, 2003	DATE
ftr-426	397	1	california	GPE
ftr-426	397	2	26	CARDINAL
ftr-426	397	3	31	CARDINAL
ftr-426	397	4	34	DATE
ftr-426	397	5	53	DATE
ftr-426	397	6	100	CARDINAL
ftr-426	397	7	sba	GPE
ftr-426	397	8	an additional 100	CARDINAL
ftr-426	397	9	sacramento	GPE
ftr-426	398	1	80	CARDINAL
ftr-426	399	1	fema	ORG
ftr-426	399	2	six months later	DATE
ftr-426	399	3	more than $317 million	MONEY
ftr-426	399	4	california	GPE
ftr-426	399	5	7, 2004	DATE
ftr-426	399	6	sba	GPE
ftr-426	399	7	almost $170 million	MONEY
ftr-426	399	8	six months	DATE
ftr-426	399	9	california	GPE
ftr-426	400	1	81	CARDINAL
ftr-426	401	1	california	GPE
ftr-426	401	2	26	CARDINAL
ftr-426	401	3	31-32	CARDINAL
ftr-426	402	1	82	CARDINAL
ftr-426	402	2	44	CARDINAL
ftr-426	403	1	206.119	CARDINAL
ftr-426	403	2	2004	DATE
ftr-426	403	3	sba	GPE
ftr-426	403	4	sba	GPE
ftr-426	404	1	83	CARDINAL
ftr-426	405	1	42	CARDINAL
ftr-426	406	1	2004	DATE
ftr-426	406	2	44	CARDINAL
ftr-426	407	1	206.119	CARDINAL
ftr-426	407	2	leon & lubin	ORG
ftr-426	407	3	36	CARDINAL
ftr-426	407	4	4	CARDINAL
ftr-426	407	5	march 2003	DATE
ftr-426	408	1	assistance.78	ORG
ftr-426	408	2	2003	DATE
ftr-426	408	3	california	GPE
ftr-426	408	4	fema	ORG
ftr-426	408	5	over 14,000	CARDINAL
ftr-426	408	6	sba	ORG
ftr-426	408	7	38,296	CARDINAL
ftr-426	408	8	1,245	CARDINAL
ftr-426	408	9	nearly 200	CARDINAL
ftr-426	408	10	161,713,800.79	MONEY
ftr-426	408	11	175	MONEY
ftr-426	408	12	million.80 sba	ORG
ftr-426	408	13	over 80 percent	PERCENT
ftr-426	408	14	ihp	ORG
ftr-426	408	15	sba	ORG
ftr-426	408	16	fema	ORG
ftr-426	408	17	968	CARDINAL
ftr-426	409	1	florida	GPE
ftr-426	410	1	84	CARDINAL
ftr-426	411	1	42	CARDINAL
ftr-426	412	1	5174(g)(2	CARDINAL
ftr-426	412	2	44	CARDINAL
ftr-426	413	1	leon & lubin	ORG
ftr-426	413	2	36	CARDINAL
ftr-426	413	3	4	CARDINAL
ftr-426	414	1	march 2003	DATE
ftr-426	415	1	86	CARDINAL
ftr-426	416	1	42	CARDINAL
ftr-426	417	1	sba	GPE
ftr-426	418	1	42	CARDINAL
ftr-426	419	1	5174(a)(2	CARDINAL
ftr-426	421	1	march 2003	DATE
ftr-426	422	1	87	CARDINAL
ftr-426	423	1	42	CARDINAL
ftr-426	424	1	44	CARDINAL
ftr-426	425	1	206	CARDINAL
ftr-426	426	1	61	CARDINAL
ftr-426	426	2	131-32	CARDINAL
ftr-426	427	1	88	CARDINAL
ftr-426	428	1	42	CARDINAL
ftr-426	429	1	5174(c)(2	CARDINAL
ftr-426	429	2	44	CARDINAL
ftr-426	430	1	up to $5,000	MONEY
ftr-426	430	2	annually	DATE
ftr-426	430	3	california	GPE
ftr-426	430	4	26	CARDINAL
ftr-426	430	5	30	DATE
ftr-426	430	6	california	GPE
ftr-426	431	1	89	CARDINAL
ftr-426	432	1	42	CARDINAL
ftr-426	433	1	5174(c)(3	CARDINAL
ftr-426	433	2	4	CARDINAL
ftr-426	433	3	44	CARDINAL
ftr-426	434	1	206	CARDINAL
ftr-426	434	2	4	CARDINAL
ftr-426	434	3	10,000	MONEY
ftr-426	434	4	california	GPE
ftr-426	434	5	26	CARDINAL
ftr-426	434	6	30-31	DATE
ftr-426	434	7	leon & lubin	ORG
ftr-426	434	8	36	CARDINAL
ftr-426	434	9	28 -29	QUANTITY
ftr-426	434	10	oct. 31, 2004	DATE
ftr-426	435	1	90	CARDINAL
ftr-426	436	1	leon & lubin	ORG
ftr-426	436	2	36	CARDINAL
ftr-426	436	3	28	DATE
ftr-426	436	4	61	CARDINAL
ftr-426	436	5	131	CARDINAL
ftr-426	436	6	1994	DATE
ftr-426	436	7	san fernando	GPE
ftr-426	436	8	los angeles	GPE
ftr-426	436	9	two months	DATE
ftr-426	436	10	2,200	MONEY
ftr-426	436	11	three months	DATE
ftr-426	436	12	3,300	MONEY
ftr-426	436	13	holton & kunerth	ORG
ftr-426	436	14	supra	PERSON
ftr-426	436	15	50	CARDINAL
ftr-426	436	16	florida	GPE
ftr-426	436	17	approximately one week	DATE
ftr-426	437	1	ona	PERSON
ftr-426	437	2	seventy-five percent	PERCENT
ftr-426	437	3	fema	ORG
ftr-426	437	4	twenty-five percent	PERCENT
ftr-426	437	5	ihp	ORG
ftr-426	437	6	up to $5,100	MONEY
ftr-426	437	7	construction.89	ORG
ftr-426	437	8	fema	ORG
ftr-426	437	9	seven to ten days	DATE
ftr-426	437	10	2005	DATE
ftr-426	437	11	969 91	DATE
ftr-426	438	1	42	CARDINAL
ftr-426	438	2	25,000	MONEY
ftr-426	438	3	annually	DATE
ftr-426	438	4	44	CARDINAL
ftr-426	439	1	206.110(b	CARDINAL
ftr-426	439	2	fema	ORG
ftr-426	439	3	oct. 31, 2004	DATE
ftr-426	439	4	fema	ORG
ftr-426	439	5	six months later	DATE
ftr-426	439	6	more than $317 million	MONEY
ftr-426	439	7	california	GPE
ftr-426	439	8	7, 2004	DATE
ftr-426	439	9	www.fema.gov/news/newsrelease.fema?id=12175	DATE
ftr-426	439	10	oct. 31, 2004	DATE
ftr-426	439	11	25,600	MONEY
ftr-426	439	12	fema	ORG
ftr-426	440	1	92	CARDINAL
ftr-426	441	1	california	GPE
ftr-426	441	2	26	CARDINAL
ftr-426	441	3	30	CARDINAL
ftr-426	442	1	93	CARDINAL
ftr-426	444	1	31	DATE
ftr-426	445	1	95	CARDINAL
ftr-426	447	1	42	CARDINAL
ftr-426	447	2	weekly	DATE
ftr-426	447	3	oct. 22, 2004	DATE
ftr-426	447	4	oct. 31, 2004	DATE
ftr-426	447	5	5	CARDINAL
ftr-426	447	6	nov. 10, 2003	DATE
ftr-426	448	1	97	CARDINAL
ftr-426	449	1	42	CARDINAL
ftr-426	450	1	twenty-six week	DATE
ftr-426	450	2	march 2003	DATE
ftr-426	450	3	nov. 4, 2004	DATE
ftr-426	451	1	98	CARDINAL
ftr-426	452	1	42 u.s.c	MONEY
ftr-426	454	1	99	CARDINAL
ftr-426	455	1	california	GPE
ftr-426	455	2	26	CARDINAL
ftr-426	455	3	31	CARDINAL
ftr-426	456	1	100	CARDINAL
ftr-426	457	1	42	CARDINAL
ftr-426	459	1	fema	ORG
ftr-426	459	2	ihp	ORG
ftr-426	459	3	25,000	MONEY
ftr-426	459	4	25,600	MONEY
ftr-426	459	5	2003	DATE
ftr-426	459	6	2003	DATE
ftr-426	459	7	california	GPE
ftr-426	459	8	fema	ORG
ftr-426	459	9	over $32 million	MONEY
ftr-426	459	10	february 10, 2004	DATE
ftr-426	459	11	fema	ORG
ftr-426	459	12	3,740	CARDINAL
ftr-426	459	13	approximately $8 million	MONEY
ftr-426	459	14	9,585	CARDINAL
ftr-426	459	15	ona	PERSON
ftr-426	459	16	approximately $24	MONEY
ftr-426	459	17	ninety	CARDINAL
ftr-426	459	18	businesses.95 c.	GPE
ftr-426	459	19	weekly	DATE
ftr-426	459	20	up to	CARDINAL
ftr-426	459	21	twenty-six weeks	DATE
ftr-426	459	22	disaster.97	ORG
ftr-426	459	23	january 26, 2004	DATE
ftr-426	459	24	fema	ORG
ftr-426	459	25	504	CARDINAL
ftr-426	459	26	203,240	MONEY
ftr-426	459	27	2003	DATE
ftr-426	459	28	florida	GPE
ftr-426	460	1	101	CARDINAL
ftr-426	461	1	42	CARDINAL
ftr-426	462	1	5179(a	CARDINAL
ftr-426	464	1	102	CARDINAL
ftr-426	465	1	california	GPE
ftr-426	465	2	26	CARDINAL
ftr-426	465	3	29	CARDINAL
ftr-426	465	4	103	CARDINAL
ftr-426	466	1	42 u.s.c	QUANTITY
ftr-426	467	1	5182	DATE
ftr-426	467	2	2	CARDINAL
ftr-426	467	3	march 2003	DATE
ftr-426	468	1	105	CARDINAL
ftr-426	470	1	5182	DATE
ftr-426	470	2	3	CARDINAL
ftr-426	470	3	march 2003	DATE
ftr-426	470	4	nancy mccarthy	PERSON
ftr-426	470	5	hundreds	CARDINAL
ftr-426	470	6	california bar journal	ORG
ftr-426	470	7	dec. 2003	DATE
ftr-426	470	8	1	CARDINAL
ftr-426	470	9	18	DATE
ftr-426	470	10	hundreds	CARDINAL
ftr-426	470	11	aba	PERSON
ftr-426	471	1	106	CARDINAL
ftr-426	472	1	42 u.s.c	QUANTITY
ftr-426	473	1	5183	CARDINAL
ftr-426	474	1	107	CARDINAL
ftr-426	474	2	1	CARDINAL
ftr-426	474	3	march 2003	DATE
ftr-426	474	4	fema	ORG
ftr-426	474	5	5	CARDINAL
ftr-426	474	6	nov. 10, 2003	DATE
ftr-426	475	1	d.	NORP
ftr-426	475	2	the united states department of agriculture (usda	ORG
ftr-426	475	3	2003	DATE
ftr-426	475	4	california	GPE
ftr-426	475	5	over 2,600	CARDINAL
ftr-426	475	6	853,939	MONEY
ftr-426	476	1	e. legal services	ORG
ftr-426	476	2	fema	ORG
ftr-426	476	3	the american bar association’s	ORG
ftr-426	476	4	f. crisis counseling assistance	ORG
ftr-426	476	5	ccp	ORG
ftr-426	476	6	ccp	ORG
ftr-426	476	7	the stafford act,106	ORG
ftr-426	476	8	up to nine months	DATE
ftr-426	476	9	2005	DATE
ftr-426	476	10	971 108	CARDINAL
ftr-426	477	1	federa l	ORG
ftr-426	477	2	5-6	CARDINAL
ftr-426	477	3	march 2003	DATE
ftr-426	478	1	109	CARDINAL
ftr-426	479	1	d.	NORP
ftr-426	479	2	oct. 31, 2004	DATE
ftr-426	479	3	fema	ORG
ftr-426	480	1	110	CARDINAL
ftr-426	481	1	california	GPE
ftr-426	481	2	26	CARDINAL
ftr-426	481	3	31	CARDINAL
ftr-426	481	4	111	CARDINAL
ftr-426	483	1	547	CARDINAL
ftr-426	483	2	5	CARDINAL
ftr-426	484	1	www.iii.org/media/facts/statsbyissue/catastrophes	ORG
ftr-426	484	2	nov. 4, 2004	DATE
ftr-426	484	3	u.s.	GPE
ftr-426	484	4	w orld	NORP
ftr-426	484	5	2002	DATE
ftr-426	484	6	9	CARDINAL
ftr-426	484	7	30	DATE
ftr-426	485	1	112	CARDINAL
ftr-426	486	1	nov. 4, 2004	DATE
ftr-426	486	2	2001	DATE
ftr-426	486	3	88%	PERCENT
ftr-426	486	4	13	CARDINAL
ftr-426	487	1	113	CARDINAL
ftr-426	489	1	2001	DATE
ftr-426	489	2	48%	PERCENT
ftr-426	489	3	california	GPE
ftr-426	489	4	10	CARDINAL
ftr-426	489	5	www.iinc.org/cons_issues/home/insurance.html	DATE
ftr-426	489	6	50%	PERCENT
ftr-426	489	7	75%	PERCENT
ftr-426	490	1	fema	ORG
ftr-426	490	2	844,025	MONEY
ftr-426	490	3	ccp	ORG
ftr-426	490	4	2003	DATE
ftr-426	490	5	california	GPE
ftr-426	490	6	the united states	GPE
ftr-426	490	7	972	CARDINAL
ftr-426	490	8	florida	GPE
ftr-426	490	9	114	CARDINAL
ftr-426	491	1	7	CARDINAL
ftr-426	492	1	115	CARDINAL
ftr-426	493	1	california	GPE
ftr-426	493	2	oct. 31, 2004	DATE
ftr-426	494	1	116	CARDINAL
ftr-426	495	1	california	GPE
ftr-426	499	1	oct. 31, 2004	DATE
ftr-426	501	1	117	CARDINAL
ftr-426	502	1	dave dasgupta	PERSON
ftr-426	502	2	inc.	ORG
ftr-426	502	3	california	GPE
ftr-426	502	4	$2 .04	MONEY
ftr-426	502	5	w ildfire	ORG
ftr-426	502	6	iso	ORG
ftr-426	505	1	1 7	DATE
ftr-426	505	2	2	CARDINAL
ftr-426	505	3	more than 19,000	CARDINAL
ftr-426	505	4	dean calbreath	PERSON
ftr-426	505	5	the san diego union	ORG
ftr-426	505	6	may 16, 2004	DATE
ftr-426	505	7	december 31, 2003 11,841	DATE
ftr-426	506	1	118	CARDINAL
ftr-426	507	1	california	GPE
ftr-426	507	2	26	CARDINAL
ftr-426	507	3	50, 54 (	PERCENT
ftr-426	507	4	$483 million	MONEY
ftr-426	507	5	2003	DATE
ftr-426	507	6	california	GPE
ftr-426	508	1	119	CARDINAL
ftr-426	509	1	sta tistics:	PERSON
ftr-426	510	1	nov. 4, 2004	DATE
ftr-426	510	2	eighth	ORDINAL
ftr-426	510	3	the united states	GPE
ftr-426	511	1	120	CARDINAL
ftr-426	512	1	jeannette steele	ORG
ftr-426	512	2	san diego	GPE
ftr-426	512	3	the san diego union	ORG
ftr-426	512	4	mar. 21, 2004	DATE
ftr-426	512	5	southern california	LOC
ftr-426	512	6	a]t least half	CARDINAL
ftr-426	512	7	64 percent	PERCENT
ftr-426	512	8	u.s.	GPE
ftr-426	512	9	27 percent	PERCENT
ftr-426	512	10	jeanette steele	PERSON
ftr-426	512	11	san diego	GPE
ftr-426	512	12	the san diego union	ORG
ftr-426	512	13	mar. 21, 2004	DATE
ftr-426	512	14	jeanette steele	PERSON
ftr-426	512	15	san diego	GPE
ftr-426	512	16	scripps	ORG
ftr-426	512	17	the san diego union	ORG
ftr-426	512	18	mar. 21, 2004	DATE
ftr-426	512	19	223,362	MONEY
ftr-426	513	1	expenses114	ORG
ftr-426	514	1	rental115	GPE
ftr-426	515	1	2003	DATE
ftr-426	515	2	california	GPE
ftr-426	515	3	more than $2	MONEY
ftr-426	515	4	more than four	CARDINAL
ftr-426	515	5	$2.04 billion	MONEY
ftr-426	515	6	approximately 2005	DATE
ftr-426	515	7	973 121	CARDINAL
ftr-426	516	1	dave dasgupta	PERSON
ftr-426	516	2	inc.	ORG
ftr-426	516	3	california	GPE
ftr-426	516	4	$2.04 billion	MONEY
ftr-426	516	5	wildfire	DATE
ftr-426	516	6	iso	ORG
ftr-426	516	7	nov. 17, 2003	DATE
ftr-426	516	8	more than 19,000	CARDINAL
ftr-426	516	9	dean calbreath	PERSON
ftr-426	516	10	the san diego union	ORG
ftr-426	516	11	may 16, 2004	DATE
ftr-426	516	12	december 31, 2003 11,841	DATE
ftr-426	517	1	122	CARDINAL
ftr-426	518	1	california	GPE
ftr-426	518	2	26	CARDINAL
ftr-426	518	3	39	CARDINAL
ftr-426	518	4	2003	DATE
ftr-426	518	5	california	GPE
ftr-426	519	1	123	CARDINAL
ftr-426	520	1	40-42	CARDINAL
ftr-426	521	1	124	CARDINAL
ftr-426	522	1	40	DATE
ftr-426	523	1	125	CARDINAL
ftr-426	526	1	jeanette steele	PERSON
ftr-426	526	2	the san diego union	ORG
ftr-426	526	3	june 20, 2004	DATE
ftr-426	526	4	christian	NORP
ftr-426	526	5	christian	NORP
ftr-426	526	6	grand rapids	GPE
ftr-426	526	7	michigan	GPE
ftr-426	526	8	hundreds	CARDINAL
ftr-426	526	9	san diego	GPE
ftr-426	527	1	128	CARDINAL
ftr-426	528	1	california	GPE
ftr-426	528	2	26	CARDINAL
ftr-426	528	3	the american red cross	ORG
ftr-426	528	4	19,000	CARDINAL
ftr-426	528	5	california	GPE
ftr-426	528	6	first	ORDINAL
ftr-426	530	1	the american red cross	ORG
ftr-426	530	2	lutheran	GPE
ftr-426	530	3	christian	NORP
ftr-426	531	1	fema	ORG
ftr-426	531	2	the american red cross	ORG
ftr-426	532	1	as long as	DATE
ftr-426	532	2	california	GPE
ftr-426	532	3	approximately 10,871	CARDINAL
ftr-426	532	4	41	CARDINAL
ftr-426	532	5	the american red cross	ORG
ftr-426	532	6	more than 10,000	CARDINAL
ftr-426	532	7	american	NORP
ftr-426	532	8	974	CARDINAL
ftr-426	532	9	florida	GPE
ftr-426	533	1	california	GPE
ftr-426	533	2	$10 million	MONEY
ftr-426	534	1	129	CARDINAL
ftr-426	535	1	vickie chachere	PERSON
ftr-426	535	2	hundreds	CARDINAL
ftr-426	535	3	florida	GPE
ftr-426	535	4	san diego	GPE
ftr-426	535	5	aug. 22, 2004	DATE
ftr-426	535	6	one week	DATE
ftr-426	535	7	florida	GPE
ftr-426	535	8	the red cross	ORG
ftr-426	535	9	125,000	CARDINAL
ftr-426	535	10	2,200	CARDINAL
ftr-426	536	1	130	CARDINAL
ftr-426	536	2	the san diego union	ORG
ftr-426	536	3	dec. 14, 2003	DATE
ftr-426	536	4	a16-17	CARDINAL
ftr-426	536	5	five	CARDINAL
ftr-426	537	1	131.id	CARDINAL
ftr-426	538	1	42	CARDINAL
ftr-426	539	1	132	CARDINAL
ftr-426	540	1	jeanette steele	PERSON
ftr-426	540	2	the san diego union	ORG
ftr-426	540	3	june 20, 2004	DATE
ftr-426	540	4	christian	NORP
ftr-426	540	5	christian	NORP
ftr-426	540	6	grand rapids	GPE
ftr-426	540	7	michigan	GPE
ftr-426	540	8	hundreds	CARDINAL
ftr-426	540	9	san diego	GPE
ftr-426	541	1	133	CARDINAL
ftr-426	542	1	vickie chachere	PERSON
ftr-426	542	2	hundreds	CARDINAL
ftr-426	542	3	florida	GPE
ftr-426	542	4	san diego	GPE
ftr-426	542	5	aug. 22, 2004	DATE
ftr-426	542	6	florida	GPE
ftr-426	542	7	california	GPE
ftr-426	543	1	134	CARDINAL
ftr-426	544	1	elizabeth fitzsimons	PERSON
ftr-426	544	2	julian volunteers	PERSON
ftr-426	545	1	san diego	GPE
ftr-426	545	2	dec. 14, 2003	DATE
ftr-426	545	3	one	CARDINAL
ftr-426	545	4	michael burge	PERSON
ftr-426	545	5	san diego	GPE
ftr-426	545	6	two	CARDINAL
ftr-426	545	7	more than 100	CARDINAL
ftr-426	545	8	the san diego union	ORG
ftr-426	545	9	dec. 14, 2003	DATE
ftr-426	545	10	16year	CARDINAL
ftr-426	545	11	jeannette steele	ORG
ftr-426	545	12	scripps	ORG
ftr-426	545	13	the san diego union	ORG
ftr-426	545	14	dec. 14, 2003	DATE
ftr-426	546	1	374,000	CARDINAL
ftr-426	546	2	49	CARDINAL
ftr-426	546	3	32	CARDINAL
ftr-426	546	4	6,057	CARDINAL
ftr-426	546	5	thousands	CARDINAL
ftr-426	546	6	november 10, 2003	DATE
ftr-426	546	7	the american red cross	ORG
ftr-426	546	8	american	NORP
ftr-426	546	9	baptist	GPE
ftr-426	546	10	christian	NORP
ftr-426	546	11	united methodists committee	ORG
ftr-426	546	12	christian	NORP
ftr-426	546	13	christian	NORP
ftr-426	546	14	2003	DATE
ftr-426	546	15	2005	DATE
ftr-426	546	16	975 135	CARDINAL
ftr-426	547	1	jeannette steele	PERSON
ftr-426	547	2	scripps	ORG
ftr-426	547	3	the san diego union	ORG
ftr-426	547	4	dec. 14, 2003	DATE
ftr-426	547	5	michael burge	PERSON
ftr-426	547	6	the san diego union	ORG
ftr-426	547	7	dec. 14, 2003	DATE
ftr-426	547	8	anne krueger	PERSON
ftr-426	547	9	crest	ORG
ftr-426	547	10	w ithin	PERSON
ftr-426	547	11	a week	DATE
ftr-426	547	12	the san diego union	ORG
ftr-426	547	13	dec. 14, 2003	DATE
ftr-426	547	14	michael burge	PERSON
ftr-426	547	15	two	CARDINAL
ftr-426	547	16	more than 100	CARDINAL
ftr-426	547	17	the san diego union	ORG
ftr-426	547	18	dec. 14, 2003	DATE
ftr-426	547	19	one	CARDINAL
ftr-426	547	20	fema	ORG
ftr-426	547	21	the red cross	ORG
ftr-426	547	22	elizabeth fitzsimons	PERSON
ftr-426	547	23	julian volunteers	PERSON
ftr-426	547	24	san diego	GPE
ftr-426	547	25	dec. 14, 2003	DATE
ftr-426	547	26	136	CARDINAL
ftr-426	548	1	california	GPE
ftr-426	548	2	2003	DATE
ftr-426	549	1	millions	CARDINAL
ftr-426	549	2	every year	DATE
ftr-426	551	1	137	CARDINAL
ftr-426	552	1	leslie berestein	PERSON
ftr-426	552	2	the san-diego	ORG
ftr-426	552	3	feb. 20, 2004	DATE
ftr-426	552	4	c1	ORG
ftr-426	552	5	c5	ORG
ftr-426	552	6	john eckhouse	PERSON
ftr-426	552	7	east bay	LOC
ftr-426	552	8	the san francisco chronicle	ORG
ftr-426	552	9	dec. 9, 1991	DATE
ftr-426	553	1	138	CARDINAL
ftr-426	554	1	1	CARDINAL
ftr-426	555	1	139	CARDINAL
ftr-426	556	1	california	GPE
ftr-426	556	2	26	CARDINAL
ftr-426	556	3	28	DATE
ftr-426	556	4	sixteen	CARDINAL
ftr-426	558	1	e. gifts	PERSON
ftr-426	559	1	california	GPE
ftr-426	560	1	daily	DATE
ftr-426	563	1	one	CARDINAL
ftr-426	563	2	976	CARDINAL
ftr-426	563	3	florida	GPE
ftr-426	563	4	140	CARDINAL
ftr-426	564	1	41	DATE
ftr-426	565	1	141	CARDINAL
ftr-426	565	2	8	CARDINAL
ftr-426	565	3	142	CARDINAL
ftr-426	566	1	leon & lubin	ORG
ftr-426	566	2	36	CARDINAL
ftr-426	566	3	28	CARDINAL
ftr-426	567	1	143	CARDINAL
ftr-426	568	1	fema	ORG
ftr-426	569	1	144	CARDINAL
ftr-426	570	1	145	CARDINAL
ftr-426	572	1	fema california	ORG
ftr-426	572	2	2	CARDINAL
ftr-426	572	3	nov. 10, 2003	DATE
ftr-426	572	4	2	CARDINAL
ftr-426	572	5	nov. 4, 2004	DATE
ftr-426	573	1	147	CARDINAL
ftr-426	574	1	california	GPE
ftr-426	574	2	26	CARDINAL
ftr-426	574	3	28	DATE
ftr-426	574	4	irs	ORG
ftr-426	574	5	one	CARDINAL
ftr-426	575	1	148	CARDINAL
ftr-426	576	1	tom herman	PERSON
ftr-426	576	2	the san diego union	ORG
ftr-426	576	3	aug. 22, 2004	DATE
ftr-426	576	4	h-7 (	ORG
ftr-426	576	5	august 13, 2004	DATE
ftr-426	577	1	149	CARDINAL
ftr-426	578	1	61(a)(3	DATE
ftr-426	579	1	george w. bush	PERSON
ftr-426	579	2	california	GPE
ftr-426	579	3	fema	ORG
ftr-426	579	4	a few days	DATE
ftr-426	579	5	a week to ten days	DATE
ftr-426	579	6	sba	GPE
ftr-426	579	7	sba	GPE
ftr-426	579	8	2003	DATE
ftr-426	579	9	25,600	MONEY
ftr-426	580	1	bell	PERSON
ftr-426	580	2	up to twenty-six weeks	CARDINAL
ftr-426	580	3	one	CARDINAL
ftr-426	580	4	millions	CARDINAL
ftr-426	580	5	frank	PERSON
ftr-426	580	6	jennifer bell	PERSON
ftr-426	581	1	a. exclusions	PERSON
ftr-426	581	2	1986	DATE
ftr-426	581	3	2005	DATE
ftr-426	581	4	977 150	CARDINAL
ftr-426	582	1	james edward maule	PERSON
ftr-426	582	2	501-2nd	CARDINAL
ftr-426	586	1	151	CARDINAL
ftr-426	586	2	maule	ORG
ftr-426	587	1	152	CARDINAL
ftr-426	588	1	101	CARDINAL
ftr-426	588	2	139	CARDINAL
ftr-426	589	1	153	CARDINAL
ftr-426	589	2	glass co.	ORG
ftr-426	589	3	348	CARDINAL
ftr-426	589	4	426	CARDINAL
ftr-426	589	5	431	CARDINAL
ftr-426	589	6	1920	DATE
ftr-426	590	1	154	CARDINAL
ftr-426	591	1	j. sneed	PERSON
ftr-426	591	2	14	CARDINAL
ftr-426	592	1	155	CARDINAL
ftr-426	593	1	james edward maule	PERSON
ftr-426	593	2	501-2nd	CARDINAL
ftr-426	593	3	r. haig	PERSON
ftr-426	593	4	1920	DATE
ftr-426	593	5	h. simons	PERSON
ftr-426	593	6	1938	DATE
ftr-426	594	1	156	CARDINAL
ftr-426	595	1	15	CARDINAL
ftr-426	596	1	1294	DATE
ftr-426	596	2	1929	DATE
ftr-426	597	1	stayton	GPE
ftr-426	597	2	jr.	PERSON
ftr-426	597	3	32	CARDINAL
ftr-426	598	1	157	CARDINAL
ftr-426	598	2	139a	CARDINAL
ftr-426	599	1	158	CARDINAL
ftr-426	600	1	irc §§	ORG
ftr-426	600	2	71	CARDINAL
ftr-426	600	3	90	CARDINAL
ftr-426	600	4	159	CARDINAL
ftr-426	601	1	nov. 4, 2004	DATE
ftr-426	601	2	fema	ORG
ftr-426	601	3	2	CARDINAL
ftr-426	601	4	5	DATE
ftr-426	601	5	nov. 10, 2003	DATE
ftr-426	601	6	sba	GPE
ftr-426	601	7	california	GPE
ftr-426	601	8	26	CARDINAL
ftr-426	601	9	53	DATE
ftr-426	601	10	eighty percent	PERCENT
ftr-426	601	11	california	GPE
ftr-426	601	12	sba	GPE
ftr-426	603	1	1	CARDINAL
ftr-426	603	2	haig-simons	ORG
ftr-426	604	1	978	CARDINAL
ftr-426	604	2	florida	GPE
ftr-426	605	1	160	CARDINAL
ftr-426	606	1	james j. freeland	PERSON
ftr-426	606	2	daniel j. lathrope	PERSON
ftr-426	606	3	62-63	CARDINAL
ftr-426	606	4	14th	ORDINAL
ftr-426	606	5	2004	DATE
ftr-426	606	6	161	CARDINAL
ftr-426	607	1	63	DATE
ftr-426	607	2	162	CARDINAL
ftr-426	608	1	irc § 7872	ORG
ftr-426	609	1	163	CARDINAL
ftr-426	611	1	164	CARDINAL
ftr-426	613	1	165	CARDINAL
ftr-426	615	1	1.7872-5t(b)(5	CARDINAL
ftr-426	616	1	166	CARDINAL
ftr-426	616	2	vickie chachere	PERSON
ftr-426	616	3	hundreds	CARDINAL
ftr-426	616	4	florida	GPE
ftr-426	616	5	san diego	GPE
ftr-426	616	6	aug. 22, 2004	DATE
ftr-426	617	1	167	CARDINAL
ftr-426	619	1	168	CARDINAL
ftr-426	620	1	v. duberstein	PERSON
ftr-426	620	2	363	CARDINAL
ftr-426	620	3	278	CARDINAL
ftr-426	620	4	285	CARDINAL
ftr-426	620	5	1960	DATE
ftr-426	621	1	169	CARDINAL
ftr-426	622	1	285-86	DATE
ftr-426	623	1	170	CARDINAL
ftr-426	623	2	t.c.	ORG
ftr-426	623	3	1984-623	DATE
ftr-426	623	4	mich.	GPE
ftr-426	624	1	89	CARDINAL
ftr-426	624	2	42	DATE
ftr-426	624	3	1987	DATE
ftr-426	625	1	171	CARDINAL
ftr-426	628	1	2	CARDINAL
ftr-426	628	2	section 102	LAW
ftr-426	628	3	the supreme court	ORG
ftr-426	628	4	one	CARDINAL
ftr-426	630	1	979	CARDINAL
ftr-426	632	1	2003-07	DATE
ftr-426	633	1	172	CARDINAL
ftr-426	633	2	2003-12	DATE
ftr-426	633	3	2003-3	DATE
ftr-426	633	4	283	CARDINAL
ftr-426	633	5	363	CARDINAL
ftr-426	633	6	278	CARDINAL
ftr-426	633	7	285	CARDINAL
ftr-426	633	8	1960	DATE
ftr-426	634	1	173	CARDINAL
ftr-426	635	1	kavoosi	PERSON
ftr-426	635	2	t.c.	ORG
ftr-426	635	3	1986	DATE
ftr-426	635	4	190	CARDINAL
ftr-426	635	5	t.c.	PERSON
ftr-426	635	6	1972-229	DATE
ftr-426	636	1	174	CARDINAL
ftr-426	638	1	2003-12	DATE
ftr-426	638	2	2003-3	DATE
ftr-426	639	1	283	CARDINAL
ftr-426	640	1	175	CARDINAL
ftr-426	642	1	2003-12	DATE
ftr-426	644	1	98-19	CARDINAL
ftr-426	644	2	199815	DATE
ftr-426	644	3	5	CARDINAL
ftr-426	646	1	76	CARDINAL
ftr-426	646	2	1976-1	DATE
ftr-426	646	3	1974	DATE
ftr-426	647	1	82	CARDINAL
ftr-426	647	2	1982-1	DATE
ftr-426	648	1	200114044	DATE
ftr-426	648	2	fema	ORG
ftr-426	648	3	presidentially	ORG
ftr-426	649	1	200114045	DATE
ftr-426	650	1	200114046	DATE
ftr-426	650	2	fema	ORG
ftr-426	652	1	199918053	DATE
ftr-426	654	1	200017040	PERSON
ftr-426	656	1	”172	CARDINAL
ftr-426	660	1	congress	ORG
ftr-426	661	1	980	CARDINAL
ftr-426	661	2	florida	GPE
ftr-426	662	1	176	CARDINAL
ftr-426	663	1	2	CARDINAL
ftr-426	663	2	4	CARDINAL
ftr-426	663	3	2003-12	DATE
ftr-426	663	4	2003-1	DATE
ftr-426	663	5	283	CARDINAL
ftr-426	664	1	177	CARDINAL
ftr-426	666	1	107	CARDINAL
ftr-426	666	2	111	CARDINAL
ftr-426	666	3	115	CARDINAL
ftr-426	667	1	2427 (2002	DATE
ftr-426	667	2	years	DATE
ftr-426	667	3	september 11, 2001	DATE
ftr-426	668	1	178	CARDINAL
ftr-426	669	1	61(a	CARDINAL
ftr-426	669	2	63	DATE
ftr-426	670	1	179	CARDINAL
ftr-426	672	1	180	CARDINAL
ftr-426	673	1	181	CARDINAL
ftr-426	674	1	maule	ORG
ftr-426	674	2	supra	PERSON
ftr-426	674	3	150	CARDINAL
ftr-426	675	1	182	CARDINAL
ftr-426	676	1	183	CARDINAL
ftr-426	677	1	2001	DATE
ftr-426	677	2	senate	ORG
ftr-426	677	3	dec. 20, 2001	DATE
ftr-426	677	4	16	DATE
ftr-426	677	5	2001	DATE
ftr-426	678	1	184	CARDINAL
ftr-426	679	1	139(b)(4	CARDINAL
ftr-426	682	1	185	CARDINAL
ftr-426	683	1	maule	ORG
ftr-426	683	2	supra	PERSON
ftr-426	683	3	150	CARDINAL
ftr-426	683	4	a-200	PRODUCT
ftr-426	684	1	3	CARDINAL
ftr-426	684	2	section 139	LAW
ftr-426	684	3	september 11th	DATE
ftr-426	684	4	congress	ORG
ftr-426	684	5	2001,177	CARDINAL
ftr-426	684	6	section 139	LAW
ftr-426	688	1	2005	DATE
ftr-426	690	1	187	CARDINAL
ftr-426	692	1	74-74	CARDINAL
ftr-426	693	1	200016019	DATE
ftr-426	693	2	2001-42, 2001	DATE
ftr-426	694	1	i.r .b	GPE
ftr-426	696	1	188	CARDINAL
ftr-426	697	1	189	CARDINAL
ftr-426	698	1	190	CARDINAL
ftr-426	699	1	1033	PRODUCT
ftr-426	701	1	86-12	CARDINAL
ftr-426	701	2	290	CARDINAL
ftr-426	702	1	1.1033(a)-2(c)(8	CARDINAL
ftr-426	702	2	a lso bruce n. edwards	PERSON
ftr-426	702	3	568	CARDINAL
ftr-426	703	1	a-57	ORG
ftr-426	704	1	191	CARDINAL
ftr-426	705	1	maule	ORG
ftr-426	705	2	supra	PERSON
ftr-426	705	3	150	CARDINAL
ftr-426	705	4	a-200	PRODUCT
ftr-426	707	1	200013030	DATE
ftr-426	707	2	2000	DATE
ftr-426	709	1	139(d	CARDINAL
ftr-426	710	1	the tax year	DATE
ftr-426	711	1	cappel house furnishings co.	ORG
ftr-426	711	2	united states	GPE
ftr-426	711	3	244	CARDINAL
ftr-426	711	4	525	CARDINAL
ftr-426	711	5	6th	ORDINAL
ftr-426	711	6	1957	DATE
ftr-426	712	1	192	CARDINAL
ftr-426	713	1	the united states	GPE
ftr-426	713	2	the united states	GPE
ftr-426	713	3	the united states	GPE
ftr-426	716	1	193	CARDINAL
ftr-426	717	1	otherwise.186	PRODUCT
ftr-426	717	2	a previous taxable year	DATE
ftr-426	717	3	the tax year	DATE
ftr-426	717	4	982	CARDINAL
ftr-426	717	5	florida	GPE
ftr-426	718	1	irc § 1033(h)(3	ORG
ftr-426	719	1	194	CARDINAL
ftr-426	721	1	195	CARDINAL
ftr-426	722	1	196	CARDINAL
ftr-426	723	1	the internal revenue service	ORG
ftr-426	724	1	2003-12	DATE
ftr-426	724	2	2003-1	DATE
ftr-426	724	3	283	CARDINAL
ftr-426	725	1	98-19	CARDINAL
ftr-426	725	2	840	CARDINAL
ftr-426	727	1	76	CARDINAL
ftr-426	727	2	1976-1	DATE
ftr-426	727	3	1974	DATE
ftr-426	728	1	82	CARDINAL
ftr-426	728	2	1982-1	DATE
ftr-426	729	1	200114044	DATE
ftr-426	729	2	2001	DATE
ftr-426	729	3	fema	ORG
ftr-426	729	4	presidentially	ORG
ftr-426	730	1	200114045	DATE
ftr-426	730	2	2001	DATE
ftr-426	731	1	200114046	DATE
ftr-426	731	2	2001	DATE
ftr-426	731	3	fema	ORG
ftr-426	732	1	adv.	ORG
ftr-426	733	1	199918053	DATE
ftr-426	733	2	1999	DATE
ftr-426	735	1	200017040	DATE
ftr-426	735	2	2000	DATE
ftr-426	736	1	197	CARDINAL
ftr-426	737	1	2003-12	DATE
ftr-426	737	2	2003-1	DATE
ftr-426	737	3	283	CARDINAL
ftr-426	738	1	the internal revenue service	ORG
ftr-426	740	1	d.	NORP
ftr-426	743	1	congress	ORG
ftr-426	743	2	section 139	LAW
ftr-426	744	1	section 139	LAW
ftr-426	744	2	section 139	LAW
ftr-426	744	3	income.198 2005	DATE
ftr-426	745	1	irc § 139	ORG
ftr-426	746	1	157	CARDINAL
ftr-426	748	1	57-102	CARDINAL
ftr-426	748	2	1957-1	DATE
ftr-426	748	3	26	CARDINAL
ftr-426	750	1	4	CARDINAL
ftr-426	751	1	199	CARDINAL
ftr-426	753	1	200	CARDINAL
ftr-426	754	1	irc § 123	ORG
ftr-426	755	1	201	CARDINAL
ftr-426	757	1	congress	ORG
ftr-426	757	2	1969	DATE
ftr-426	758	1	mccabe v. comm’r	PERSON
ftr-426	758	2	54	CARDINAL
ftr-426	759	1	1745	CARDINAL
ftr-426	759	2	1970	DATE
ftr-426	760	1	millsap v. comm’r	PERSON
ftr-426	760	2	46	CARDINAL
ftr-426	761	1	751	CARDINAL
ftr-426	761	2	1966	DATE
ftr-426	761	3	acq.	GPE
ftr-426	761	4	1967-1	DATE
ftr-426	761	5	2	CARDINAL
ftr-426	761	6	aff’d	ORG
ftr-426	761	7	387	CARDINAL
ftr-426	761	8	420	CARDINAL
ftr-426	761	9	6th	ORDINAL
ftr-426	761	10	1968	DATE
ftr-426	762	1	cornelius v. comm’r	PERSON
ftr-426	762	2	56	CARDINAL
ftr-426	763	1	976	CARDINAL
ftr-426	763	2	acq .	GPE
ftr-426	763	3	1977-2	DATE
ftr-426	765	1	59-360	CARDINAL
ftr-426	765	2	1959-2	DATE
ftr-426	766	1	72619	DATE
ftr-426	766	2	1972-2	DATE
ftr-426	766	3	650	CARDINAL
ftr-426	767	1	202	CARDINAL
ftr-426	769	1	203	CARDINAL
ftr-426	771	1	1.123-1(a)(3	CARDINAL
ftr-426	772	1	204	CARDINAL
ftr-426	773	1	1.123-1(c	CARDINAL
ftr-426	774	1	205	CARDINAL
ftr-426	775	1	d.	NORP
ftr-426	775	2	section 139	LAW
ftr-426	776	1	4	CARDINAL
ftr-426	777	1	section 123 code section 123	LAW
ftr-426	777	2	casualty.202	GPE
ftr-426	777	3	outright.204	NORP
ftr-426	777	4	984	CARDINAL
ftr-426	777	5	florida	GPE
ftr-426	777	6	206	CARDINAL
ftr-426	779	1	1.123-1(a)(3	CARDINAL
ftr-426	780	1	207	CARDINAL
ftr-426	782	1	1.123-1(a)(4)(i	CARDINAL
ftr-426	783	1	208	CARDINAL
ftr-426	785	1	1.123-1(a)(4)(ii	CARDINAL
ftr-426	786	1	209	CARDINAL
ftr-426	788	1	1.123-1(a)(2	CARDINAL
ftr-426	789	1	210	CARDINAL
ftr-426	790	1	1.123-1(b)(1	CARDINAL
ftr-426	791	1	211	CARDINAL
ftr-426	792	1	1 .123-1(a)(2	CARDINAL
ftr-426	795	1	1.123-1(b)(3	CARDINAL
ftr-426	795	2	-1(b)(4	ORG
ftr-426	795	3	20	MONEY
ftr-426	795	4	20	MONEY
ftr-426	796	1	212	CARDINAL
ftr-426	797	1	1.123-1(b	CARDINAL
ftr-426	798	1	213	CARDINAL
ftr-426	800	1	1.123-1(b)(2	CARDINAL
ftr-426	800	2	-1(b)(4	ORG
ftr-426	801	1	214	CARDINAL
ftr-426	803	1	1	CARDINAL
ftr-426	803	2	1	CARDINAL
ftr-426	803	3	maule	ORG
ftr-426	803	4	supra	PERSON
ftr-426	803	5	150	CARDINAL
ftr-426	804	1	215	CARDINAL
ftr-426	805	1	547	CARDINAL
ftr-426	805	2	5	CARDINAL
ftr-426	807	1	section 123	LAW
ftr-426	808	1	the tax year	DATE
ftr-426	810	1	2005	DATE
ftr-426	810	2	985 216	CARDINAL
ftr-426	811	1	california	GPE
ftr-426	817	1	july 6, 2004	DATE
ftr-426	818	1	217	CARDINAL
ftr-426	820	1	218	CARDINAL
ftr-426	821	1	maule	ORG
ftr-426	821	2	supra	PERSON
ftr-426	821	3	150	CARDINAL
ftr-426	822	1	219	CARDINAL
ftr-426	823	1	d.	NORP
ftr-426	823	2	the taxable year	DATE
ftr-426	824	1	the year	DATE
ftr-426	825	1	220	CARDINAL
ftr-426	826	1	1033	CARDINAL
ftr-426	827	1	221	CARDINAL
ftr-426	828	1	d.	NORP
ftr-426	831	1	5.	CARDINAL
ftr-426	831	2	california	GPE
ftr-426	831	3	the first few months	DATE
ftr-426	834	1	986	CARDINAL
ftr-426	834	2	florida	GPE
ftr-426	834	3	222	CARDINAL
ftr-426	835	1	san diego	GPE
ftr-426	835	2	the san diego union	ORG
ftr-426	835	3	nov. 2, 2003	DATE
ftr-426	835	4	fema	ORG
ftr-426	835	5	6	CARDINAL
ftr-426	835	6	nov. 10, 2003	DATE
ftr-426	836	1	223	CARDINAL
ftr-426	837	1	jeannette steele	PERSON
ftr-426	837	2	the san diego union	ORG
ftr-426	837	3	mar. 21, 2004	DATE
ftr-426	837	4	southern california	LOC
ftr-426	837	5	a]t least half	CARDINAL
ftr-426	837	6	64 percent	PERCENT
ftr-426	837	7	u.s.	GPE
ftr-426	837	8	27%	PERCENT
ftr-426	837	9	jeanette steele	PERSON
ftr-426	837	10	the san diego union	ORG
ftr-426	837	11	mar. 21, 2004	DATE
ftr-426	837	12	jeanette steele	PERSON
ftr-426	837	13	scripps	ORG
ftr-426	837	14	the san diego union	ORG
ftr-426	837	15	mar. 21, 2004	DATE
ftr-426	837	16	223,362	MONEY
ftr-426	838	1	american	NORP
ftr-426	838	2	red cross	ORG
ftr-426	839	1	fema	ORG
ftr-426	841	1	2,500	MONEY
ftr-426	842	1	30,000	MONEY
ftr-426	843	1	fema	ORG
ftr-426	843	2	15,000	MONEY
ftr-426	843	3	5,100	MONEY
ftr-426	843	4	5,500	MONEY
ftr-426	843	5	jennifer bell	PERSON
ftr-426	844	1	25,600	MONEY
ftr-426	844	2	fema	ORG
ftr-426	844	3	2003	DATE
ftr-426	846	1	jennifer bell	PERSON
ftr-426	846	2	1,000	MONEY
ftr-426	848	1	california	GPE
ftr-426	849	1	george w. bush’s	PERSON
ftr-426	849	2	up to 26 weeks	DATE
ftr-426	851	1	the american bar association	ORG
ftr-426	851	2	2005	DATE
ftr-426	851	3	987 224	CARDINAL
ftr-426	856	1	monthly	DATE
ftr-426	860	1	more than one month	DATE
ftr-426	860	2	long days	DATE
ftr-426	861	1	california	GPE
ftr-426	862	1	one	CARDINAL
ftr-426	863	1	a. disaster	PERSON
ftr-426	863	2	fema	ORG
ftr-426	863	3	fema	ORG
ftr-426	863	4	aba	PERSON
ftr-426	864	1	25,600	MONEY
ftr-426	864	2	fema	ORG
ftr-426	864	3	139(b)(1)(personal	CARDINAL
ftr-426	865	1	1,500	MONEY
ftr-426	866	1	the american red cross	ORG
ftr-426	866	2	1,000	MONEY
ftr-426	866	3	jennifer	PERSON
ftr-426	866	4	section 102	LAW
ftr-426	868	1	weekly	DATE
ftr-426	868	2	the next 26 weeks	DATE
ftr-426	868	3	the tax year	DATE
ftr-426	868	4	988	CARDINAL
ftr-426	868	5	florida	GPE
ftr-426	869	1	225	CARDINAL
ftr-426	870	1	2001-42, 2001-	DATE
ftr-426	870	2	14	CARDINAL
ftr-426	871	1	new mexico	GPE
ftr-426	871	2	226	CARDINAL
ftr-426	873	1	227	CARDINAL
ftr-426	875	1	macomber	DATE
ftr-426	875	2	252	CARDINAL
ftr-426	875	3	u.s.	GPE
ftr-426	875	4	189	CARDINAL
ftr-426	875	5	1920	DATE
ftr-426	875	6	1001	DATE
ftr-426	876	1	228	CARDINAL
ftr-426	879	1	1.1001-1(a	CARDINAL
ftr-426	882	1	229	CARDINAL
ftr-426	883	1	1012	DATE
ftr-426	884	1	1016	CARDINAL
ftr-426	885	1	230	CARDINAL
ftr-426	888	1	1.1033(a)-2(c)(11	ORDINAL
ftr-426	889	1	231	CARDINAL
ftr-426	889	2	irc § 1001(a	ORG
ftr-426	889	3	232	CARDINAL
ftr-426	897	1	destroyed.229	PERSON
ftr-426	897	2	2005	DATE
ftr-426	897	3	989 234	CARDINAL
ftr-426	898	1	irc §§	ORG
ftr-426	898	2	61(a)(3	DATE
ftr-426	898	3	63	DATE
ftr-426	898	4	235	CARDINAL
ftr-426	900	1	irc § 1221(a	ORG
ftr-426	903	1	1222	CARDINAL
ftr-426	904	1	more than one year	DATE
ftr-426	905	1	irc §§ 1245 (	ORG
ftr-426	905	2	1250	CARDINAL
ftr-426	905	3	the prior five years	DATE
ftr-426	906	1	237	CARDINAL
ftr-426	908	1	238	CARDINAL
ftr-426	909	1	239	CARDINAL
ftr-426	909	2	1222	CARDINAL
ftr-426	910	1	240	CARDINAL
ftr-426	910	2	irc § 1(h	ORG
ftr-426	911	1	241	CARDINAL
ftr-426	913	1	242	CARDINAL
ftr-426	914	1	irc § 1222(1	ORG
ftr-426	915	1	243	CARDINAL
ftr-426	915	2	irc §§ 1222 (	ORG
ftr-426	915	3	1212	CARDINAL
ftr-426	915	4	1211	DATE
ftr-426	915	5	current year	DATE
ftr-426	916	1	244	CARDINAL
ftr-426	918	1	245	CARDINAL
ftr-426	919	1	antiques	ORG
ftr-426	919	2	28%	PERCENT
ftr-426	919	3	25%	PERCENT
ftr-426	921	1	more than one year	DATE
ftr-426	921	2	one year	DATE
ftr-426	921	3	any current year	DATE
ftr-426	922	1	fifteen	CARDINAL
ftr-426	922	2	990	CARDINAL
ftr-426	922	3	florida	GPE
ftr-426	923	1	246	CARDINAL
ftr-426	924	1	irc §§ 64 (	ORG
ftr-426	924	2	1(a)-(d	DATE
ftr-426	924	3	35%	PERCENT
ftr-426	925	1	247	CARDINAL
ftr-426	926	1	1033(a)(2	CARDINAL
ftr-426	927	1	248	CARDINAL
ftr-426	933	1	59-361	CARDINAL
ftr-426	933	2	1959-2	DATE
ftr-426	933	3	183	CARDINAL
ftr-426	934	1	96	CARDINAL
ftr-426	934	2	177	CARDINAL
ftr-426	938	1	9334007	DATE
ftr-426	941	1	9143056	CARDINAL
ftr-426	943	1	78-377	CARDINAL
ftr-426	943	2	1978-2	DATE
ftr-426	943	3	208	CARDINAL
ftr-426	945	1	80	CARDINAL
ftr-426	945	2	1980-2	DATE
ftr-426	945	3	230	CARDINAL
ftr-426	946	1	249	CARDINAL
ftr-426	947	1	250	CARDINAL
ftr-426	951	1	1.1033(a)-2(c)(12	CARDINAL
ftr-426	952	1	251	CARDINAL
ftr-426	953	1	irc § 1001	ORG
ftr-426	956	1	irc § 1223(1)(a	ORG
ftr-426	957	1	lacem ent pro perty	ORG
ftr-426	957	2	less than one year	DATE
ftr-426	958	1	2	CARDINAL
ftr-426	961	1	2005	DATE
ftr-426	961	2	991 252	CARDINAL
ftr-426	963	1	253	CARDINAL
ftr-426	965	1	68-642	CARDINAL
ftr-426	965	2	1968-2	DATE
ftr-426	965	3	337	CARDINAL
ftr-426	966	1	68-362	CARDINAL
ftr-426	966	2	1968-2	DATE
ftr-426	966	3	334	CARDINAL
ftr-426	966	4	ruud v. comm’r	PERSON
ftr-426	966	5	28	CARDINAL
ftr-426	966	6	cch) 1284	ORG
ftr-426	966	7	¶ 69	DATE
ftr-426	966	8	252	CARDINAL
ftr-426	966	9	1969	DATE
ftr-426	968	1	8021126	DATE
ftr-426	968	2	feb. 29, 1980	DATE
ftr-426	969	1	254	CARDINAL
ftr-426	970	1	irc §§ 1001,	ORG
ftr-426	970	2	61(a)(3	DATE
ftr-426	970	3	63	DATE
ftr-426	971	1	255	CARDINAL
ftr-426	972	1	1033	CARDINAL
ftr-426	973	1	256	CARDINAL
ftr-426	975	1	irc	PERSON
ftr-426	975	2	1033(a)(1	CARDINAL
ftr-426	976	1	257	CARDINAL
ftr-426	977	1	1.1033(a)-2(c)(2	CARDINAL
ftr-426	978	1	258	CARDINAL
ftr-426	979	1	1.1033(a)-2(c)(2	CARDINAL
ftr-426	982	1	8424026	DATE
ftr-426	982	2	mar. 12, 1984	DATE
ftr-426	983	1	259	CARDINAL
ftr-426	984	1	1.1033(a)-2(c)(2	CARDINAL
ftr-426	985	1	260	CARDINAL
ftr-426	986	1	the latest tax year	DATE
ftr-426	987	1	irc § 1033(a)(2)(d	ORG
ftr-426	992	1	a.	PERSON
ftr-426	992	2	up to three years	DATE
ftr-426	992	3	each tax year	DATE
ftr-426	992	4	992	CARDINAL
ftr-426	992	5	florida	GPE
ftr-426	992	6	261	CARDINAL
ftr-426	994	1	1.1033(a)-2(c)(2	CARDINAL
ftr-426	997	1	1978	DATE
ftr-426	998	1	262	CARDINAL
ftr-426	999	1	1.1033(a)-2(c)(2	CARDINAL
ftr-426	1000	1	263	CARDINAL
ftr-426	1002	1	ltr	PERSON
ftr-426	1003	1	9548005	DATE
ftr-426	1005	1	264	CARDINAL
ftr-426	1006	1	1.1033(a)-(2)(c)(2	CARDINAL
ftr-426	1007	1	265	CARDINAL
ftr-426	1008	1	comm’r	CARDINAL
ftr-426	1009	1	32	CARDINAL
ftr-426	1009	2	840	DATE
ftr-426	1009	3	t.c.	GPE
ftr-426	1009	4	p-h	ORG
ftr-426	1009	5	¶ 73,178	PERCENT
ftr-426	1009	6	1973	DATE
ftr-426	1010	1	266	CARDINAL
ftr-426	1011	1	supra	PERSON
ftr-426	1011	2	190	CARDINAL
ftr-426	1012	1	63	CARDINAL
ftr-426	1012	2	1963-2	DATE
ftr-426	1012	3	333	CARDINAL
ftr-426	1013	1	267	CARDINAL
ftr-426	1014	1	annual	DATE
ftr-426	1014	2	6081	DATE
ftr-426	1015	1	1.6081-4	MONEY
ftr-426	1016	1	268	CARDINAL
ftr-426	1017	1	1.1033(a)-(2)(c)(2	CARDINAL
ftr-426	1019	1	the tax year	DATE
ftr-426	1020	1	annual	DATE
ftr-426	1020	2	no later than april 15th	DATE
ftr-426	1020	3	as late as august 15th	DATE
ftr-426	1020	4	as late as	DATE
ftr-426	1020	5	october 15th	DATE
ftr-426	1020	6	the several year	DATE
ftr-426	1022	1	the tax year	DATE
ftr-426	1023	1	2005	DATE
ftr-426	1023	2	993 269	CARDINAL
ftr-426	1025	1	270	CARDINAL
ftr-426	1026	1	271	CARDINAL
ftr-426	1028	1	80%	PERCENT
ftr-426	1028	2	80%	PERCENT
ftr-426	1030	1	272	CARDINAL
ftr-426	1032	1	64	CARDINAL
ftr-426	1032	2	1964-2	DATE
ftr-426	1032	3	319	CARDINAL
ftr-426	1034	1	76-319	CARDINAL
ftr-426	1034	2	1976-2	DATE
ftr-426	1034	3	242	CARDINAL
ftr-426	1036	1	1983-1	DATE
ftr-426	1036	2	189	CARDINAL
ftr-426	1038	1	8820055	DATE
ftr-426	1040	1	9723032	DATE
ftr-426	1044	1	200109005	CARDINAL
ftr-426	1045	1	johnson v. comm’r	PERSON
ftr-426	1045	2	43	CARDINAL
ftr-426	1045	3	736	CARDINAL
ftr-426	1045	4	1965	DATE
ftr-426	1045	5	acq.	GPE
ftr-426	1045	6	1965-2	DATE
ftr-426	1045	7	5	CARDINAL
ftr-426	1045	8	maloof v. comm’r	PERSON
ftr-426	1045	9	65	CARDINAL
ftr-426	1045	10	263	CARDINAL
ftr-426	1045	11	1975	DATE
ftr-426	1045	12	davis regulator co.	ORG
ftr-426	1046	1	36	CARDINAL
ftr-426	1046	2	437	CARDINAL
ftr-426	1046	3	acq.	GPE
ftr-426	1046	4	1937-2	DATE
ftr-426	1046	5	woodall v. comm’r	PERSON
ftr-426	1046	6	964	CARDINAL
ftr-426	1046	7	361	CARDINAL
ftr-426	1046	8	5th	ORDINAL
ftr-426	1046	9	1992	DATE
ftr-426	1047	1	273	CARDINAL
ftr-426	1048	1	supra	PERSON
ftr-426	1048	2	190	CARDINAL
ftr-426	1048	3	274	CARDINAL
ftr-426	1051	1	56-347	CARDINAL
ftr-426	1051	2	1956-2	DATE
ftr-426	1051	3	517	CARDINAL
ftr-426	1051	4	supra	PERSON
ftr-426	1051	5	190	CARDINAL
ftr-426	1052	1	276	CARDINAL
ftr-426	1054	1	547	CARDINAL
ftr-426	1054	2	9 (2003	DATE
ftr-426	1055	1	277	CARDINAL
ftr-426	1057	1	76-319	CARDINAL
ftr-426	1057	2	1976-2	DATE
ftr-426	1057	3	242	CARDINAL
ftr-426	1058	1	278	CARDINAL
ftr-426	1060	1	71-575	CARDINAL
ftr-426	1060	2	1971-2	DATE
ftr-426	1062	1	994	CARDINAL
ftr-426	1062	2	florida	GPE
ftr-426	1063	1	279	CARDINAL
ftr-426	1066	1	64	CARDINAL
ftr-426	1066	2	1964-2	DATE
ftr-426	1066	3	319	CARDINAL
ftr-426	1068	1	comm’r	CARDINAL
ftr-426	1068	2	303	CARDINAL
ftr-426	1068	3	326	CARDINAL
ftr-426	1068	4	2d	DATE
ftr-426	1068	5	1962	DATE
ftr-426	1068	6	clifton inv. co.	ORG
ftr-426	1069	1	united states	GPE
ftr-426	1069	2	312	CARDINAL
ftr-426	1069	3	719	CARDINAL
ftr-426	1069	4	6th	ORDINAL
ftr-426	1069	5	1963	DATE
ftr-426	1070	1	373	CARDINAL
ftr-426	1070	2	921	CARDINAL
ftr-426	1070	3	1964	DATE
ftr-426	1070	4	loco realty co.	ORG
ftr-426	1070	5	united states	GPE
ftr-426	1070	6	306	CARDINAL
ftr-426	1070	7	207	CARDINAL
ftr-426	1070	8	8th	ORDINAL
ftr-426	1070	9	1962	DATE
ftr-426	1070	10	309	CARDINAL
ftr-426	1070	11	427	CARDINAL
ftr-426	1070	12	7th	ORDINAL
ftr-426	1070	13	1962	DATE
ftr-426	1071	1	johnson v. comm’r	PERSON
ftr-426	1071	2	43	CARDINAL
ftr-426	1071	3	736	CARDINAL
ftr-426	1071	4	1965	DATE
ftr-426	1071	5	acq.	GPE
ftr-426	1071	6	1965-2	DATE
ftr-426	1071	7	5	CARDINAL
ftr-426	1071	8	280	CARDINAL
ftr-426	1073	1	8820055	DATE
ftr-426	1075	1	9723032	DATE
ftr-426	1076	1	281	CARDINAL
ftr-426	1077	1	303	CARDINAL
ftr-426	1077	2	329	CARDINAL
ftr-426	1078	1	282	CARDINAL
ftr-426	1080	1	71	CARDINAL
ftr-426	1080	2	1971-1	DATE
ftr-426	1081	1	223	CARDINAL
ftr-426	1083	1	283	CARDINAL
ftr-426	1087	1	284	CARDINAL
ftr-426	1088	1	presidentially decla red d isaster	ORG
ftr-426	1089	1	285	CARDINAL
ftr-426	1090	1	1033(h)(2	CARDINAL
ftr-426	1091	1	286	CARDINAL
ftr-426	1094	1	mem	PERSON
ftr-426	1094	2	2001-11	DATE
ftr-426	1096	1	development.283 iii	PERSON
ftr-426	1099	1	2005	DATE
ftr-426	1099	2	995	CARDINAL
ftr-426	1101	1	289	CARDINAL
ftr-426	1101	2	1033(h)(1)(a)(i	CARDINAL
ftr-426	1103	1	95-22	CARDINAL
ftr-426	1103	2	145	CARDINAL
ftr-426	1104	1	290	CARDINAL
ftr-426	1106	1	1033(h)(1)(a)(ii	CARDINAL
ftr-426	1107	1	292	CARDINAL
ftr-426	1111	1	56	CARDINAL
ftr-426	1111	2	1956-2	DATE
ftr-426	1112	1	294	CARDINAL
ftr-426	1113	1	100,000	MONEY
ftr-426	1114	1	1033(i)(2)(c	CARDINAL
ftr-426	1116	1	1033(i)(2)(a	DATE
ftr-426	1117	1	a more than 50%	PERCENT
ftr-426	1117	2	707(b)(1	CARDINAL
ftr-426	1117	3	a more than 50%	PERCENT
ftr-426	1118	1	1033(i)(3	CARDINAL
ftr-426	1119	1	293	CARDINAL
ftr-426	1120	1	1033(a)(2)(b	CARDINAL
ftr-426	1121	1	294	CARDINAL
ftr-426	1123	1	295	CARDINAL
ftr-426	1124	1	1033(h)(1)(b	CARDINAL
ftr-426	1125	1	296	CARDINAL
ftr-426	1126	1	mike freeman	PERSON
ftr-426	1126	2	jennifer davies	PERSON
ftr-426	1126	3	roger m. showley	PERSON
ftr-426	1126	4	the san diego uniontrib.	ORG
ftr-426	1126	5	nov. 2, 2003	DATE
ftr-426	1126	6	a-11	PERSON
ftr-426	1128	1	no later than two years	DATE
ftr-426	1128	2	four-year	DATE
ftr-426	1128	3	first	ORDINAL
ftr-426	1128	4	996	CARDINAL
ftr-426	1128	5	florida	GPE
ftr-426	1129	1	san diego county	GPE
ftr-426	1129	2	12 to 18 months	DATE
ftr-426	1129	3	ron harris	PERSON
ftr-426	1129	4	los angeles	GPE
ftr-426	1129	5	nov. 9, 2003	DATE
ftr-426	1129	6	weeks	DATE
ftr-426	1129	7	roger m. showley	PERSON
ftr-426	1130	1	the san diego union	ORG
ftr-426	1130	2	nov. 2, 2003	DATE
ftr-426	1130	3	h8	ORG
ftr-426	1131	1	297	CARDINAL
ftr-426	1133	1	the first taxable year	DATE
ftr-426	1135	1	1.1033(a)-2(c)(3	CARDINAL
ftr-426	1136	1	298	CARDINAL
ftr-426	1137	1	d.	NORP
ftr-426	1139	1	60-69	CARDINAL
ftr-426	1139	2	294	CARDINAL
ftr-426	1140	1	299	CARDINAL
ftr-426	1141	1	d.	NORP
ftr-426	1142	1	1.1033(a)-2(c)(3	CARDINAL
ftr-426	1143	1	300	CARDINAL
ftr-426	1145	1	56-300	CARDINAL
ftr-426	1145	2	1956-1	DATE
ftr-426	1145	3	624	CARDINAL
ftr-426	1146	1	301	CARDINAL
ftr-426	1147	1	supra	PERSON
ftr-426	1147	2	190	CARDINAL
ftr-426	1148	1	302	CARDINAL
ftr-426	1149	1	303	CARDINAL
ftr-426	1150	1	1.121-4(d)(1	CARDINAL
ftr-426	1151	1	irs	ORG
ftr-426	1151	2	irs	ORG
ftr-426	1151	3	irs	ORG
ftr-426	1151	4	one year	DATE
ftr-426	1153	1	d.	NORP
ftr-426	1153	2	section 121	LAW
ftr-426	1153	3	2005	DATE
ftr-426	1153	4	304	CARDINAL
ftr-426	1154	1	only one	CARDINAL
ftr-426	1154	2	every two years	DATE
ftr-426	1155	1	305	CARDINAL
ftr-426	1156	1	306	CARDINAL
ftr-426	1158	1	1033(b	DATE
ftr-426	1159	1	1032(b	TIME
ftr-426	1160	1	307	CARDINAL
ftr-426	1161	1	547	CARDINAL
ftr-426	1161	2	10	CARDINAL
ftr-426	1162	1	308	CARDINAL
ftr-426	1165	1	310	CARDINAL
ftr-426	1166	1	311	CARDINAL
ftr-426	1168	1	1.121-4(d)(3	CARDINAL
ftr-426	1169	1	at least two	CARDINAL
ftr-426	1169	2	the last five years	DATE
ftr-426	1169	3	250,000	MONEY
ftr-426	1169	4	500,000	MONEY
ftr-426	1169	5	250,000	MONEY
ftr-426	1169	6	500,000	MONEY
ftr-426	1169	7	250,000	MONEY
ftr-426	1172	1	3	CARDINAL
ftr-426	1172	2	weeks	DATE
ftr-426	1173	1	late december	DATE
ftr-426	1173	2	holiday season	DATE
ftr-426	1175	1	998	CARDINAL
ftr-426	1175	2	florida	GPE
ftr-426	1175	3	313	CARDINAL
ftr-426	1176	1	179	CARDINAL
ftr-426	1176	2	167	CARDINAL
ftr-426	1176	3	168	CARDINAL
ftr-426	1177	1	314	CARDINAL
ftr-426	1178	1	irc §§ 1012 (	ORG
ftr-426	1178	2	1011	CARDINAL
ftr-426	1178	3	1016	CARDINAL
ftr-426	1179	1	315	CARDINAL
ftr-426	1179	2	fifty thousand dollars	MONEY
ftr-426	1179	3	0	MONEY
ftr-426	1179	4	50,000	MONEY
ftr-426	1180	1	irc § 1001(a	ORG
ftr-426	1181	1	316	CARDINAL
ftr-426	1182	1	39-year	DATE
ftr-426	1183	1	225,000/39	CARDINAL
ftr-426	1183	2	5,769	MONEY
ftr-426	1183	3	480.76	MONEY
ftr-426	1183	4	almost 42 months	DATE
ftr-426	1183	5	almost 3.5 years	DATE
ftr-426	1183	6	20,000	MONEY
ftr-426	1183	7	205,000	CARDINAL
ftr-426	1184	1	irc §§ 1012	ORG
ftr-426	1184	2	1016	DATE
ftr-426	1185	1	317	CARDINAL
ftr-426	1185	2	one hundred fifty thousand dollars	MONEY
ftr-426	1185	3	205,000	MONEY
ftr-426	1185	4	55,000	MONEY
ftr-426	1186	1	irc § 1001(a	ORG
ftr-426	1187	1	318	CARDINAL
ftr-426	1187	2	1011	CARDINAL
ftr-426	1188	1	319	CARDINAL
ftr-426	1189	1	one hundred fifty thousand dollars	MONEY
ftr-426	1189	2	70,000	MONEY
ftr-426	1189	3	80,000	MONEY
ftr-426	1190	1	320	CARDINAL
ftr-426	1190	2	thirty thousand dollars	MONEY
ftr-426	1190	3	40,000	MONEY
ftr-426	1190	4	10,000	MONEY
ftr-426	1190	5	5,000	MONEY
ftr-426	1190	6	4,000	MONEY
ftr-426	1190	7	1,000	MONEY
ftr-426	1191	1	321	CARDINAL
ftr-426	1192	1	1033(h)(2	CARDINAL
ftr-426	1193	1	50,000	MONEY
ftr-426	1194	1	several years	DATE
ftr-426	1194	2	50,000	MONEY
ftr-426	1194	3	150,000	MONEY
ftr-426	1195	1	several years ago	DATE
ftr-426	1195	2	350,000	MONEY
ftr-426	1195	3	125,000	MONEY
ftr-426	1195	4	225,000	MONEY
ftr-426	1196	1	205,000.316	MONEY
ftr-426	1196	2	55,000	MONEY
ftr-426	1197	1	150,000	MONEY
ftr-426	1197	2	35,000	MONEY
ftr-426	1197	3	5,000	MONEY
ftr-426	1198	1	approximately fifteen years ago	DATE
ftr-426	1198	2	100,000	MONEY
ftr-426	1198	3	30,000	MONEY
ftr-426	1198	4	70,000	MONEY
ftr-426	1199	1	approximately $44,000	MONEY
ftr-426	1199	2	4,000	MONEY
ftr-426	1200	1	80,000	MONEY
ftr-426	1200	2	residence319	GPE
ftr-426	1200	3	10,000	MONEY
ftr-426	1200	4	1,000	MONEY
ftr-426	1200	5	george w. bush	PERSON
ftr-426	1202	1	2005	DATE
ftr-426	1203	1	999 322	CARDINAL
ftr-426	1205	1	323	CARDINAL
ftr-426	1205	2	1033(h)(2	CARDINAL
ftr-426	1206	1	324	CARDINAL
ftr-426	1207	1	1245(a	TIME
ftr-426	1208	1	325	CARDINAL
ftr-426	1208	2	forty-five thousand	CARDINAL
ftr-426	1208	3	45,000	MONEY
ftr-426	1208	4	0	MONEY
ftr-426	1210	1	326	CARDINAL
ftr-426	1211	1	327	CARDINAL
ftr-426	1211	2	thirty-five percent	PERCENT
ftr-426	1211	3	50,000	MONEY
ftr-426	1211	4	17,500	MONEY
ftr-426	1212	1	328	CARDINAL
ftr-426	1214	1	329	CARDINAL
ftr-426	1216	1	330	CARDINAL
ftr-426	1216	2	fifty thousand dollars	MONEY
ftr-426	1216	3	50,000	MONEY
ftr-426	1216	4	zero	CARDINAL
ftr-426	1217	1	331	CARDINAL
ftr-426	1218	1	1033(a)(2)(b	CARDINAL
ftr-426	1219	1	332	CARDINAL
ftr-426	1220	1	333	CARDINAL
ftr-426	1223	1	all $50,000	MONEY
ftr-426	1223	2	less than $50,000	MONEY
ftr-426	1223	3	2003.324	CARDINAL
ftr-426	1223	4	only $45,000	MONEY
ftr-426	1223	5	5,000	MONEY
ftr-426	1223	6	2003	DATE
ftr-426	1223	7	thirty-five	CARDINAL
ftr-426	1223	8	17,500.327	MONEY
ftr-426	1223	9	50,000	MONEY
ftr-426	1223	10	no later than december 31, 2005	DATE
ftr-426	1223	11	2003	DATE
ftr-426	1223	12	three years	DATE
ftr-426	1223	13	1000	CARDINAL
ftr-426	1223	14	florida	GPE
ftr-426	1224	1	334	CARDINAL
ftr-426	1225	1	irc § 121	ORG
ftr-426	1226	1	335	CARDINAL
ftr-426	1227	1	336	CARDINAL
ftr-426	1229	1	337	CARDINAL
ftr-426	1231	1	338	CARDINAL
ftr-426	1231	2	four hundred thousand dollars	MONEY
ftr-426	1231	3	less $100,000	MONEY
ftr-426	1231	4	600,000	MONEY
ftr-426	1231	5	500,000	MONEY
ftr-426	1231	6	100,000	MONEY
ftr-426	1231	7	300,000	MONEY
ftr-426	1231	8	339	CARDINAL
ftr-426	1231	9	the four year	DATE
ftr-426	1232	1	340	CARDINAL
ftr-426	1233	1	1033(h)(1)(a)(ii	CARDINAL
ftr-426	1234	1	341	CARDINAL
ftr-426	1235	1	342	CARDINAL
ftr-426	1236	1	45,000	MONEY
ftr-426	1236	2	35,000	MONEY
ftr-426	1237	1	up to $500,000	MONEY
ftr-426	1237	2	500,000	MONEY
ftr-426	1237	3	600,000	MONEY
ftr-426	1237	4	800,000	MONEY
ftr-426	1237	5	at least $300,000	MONEY
ftr-426	1237	6	100,000	MONEY
ftr-426	1237	7	500,000.337	MONEY
ftr-426	1238	1	275,000	MONEY
ftr-426	1238	2	$250,000338 and $575,000	MONEY
ftr-426	1238	3	500,000	MONEY
ftr-426	1238	4	75,000	MONEY
ftr-426	1238	5	25,000	MONEY
ftr-426	1238	6	300,000	MONEY
ftr-426	1238	7	275,000	CARDINAL
ftr-426	1238	8	fifteen percent	PERCENT
ftr-426	1239	1	no later than december 31	DATE
ftr-426	1239	2	2007.339	CARDINAL
ftr-426	1239	3	1,000	MONEY
ftr-426	1239	4	5,000	MONEY
ftr-426	1239	5	5,000	MONEY
ftr-426	1239	6	1,000	MONEY
ftr-426	1240	1	2005	DATE
ftr-426	1240	2	343	CARDINAL
ftr-426	1241	1	1033(h)(1)(a)(i	CARDINAL
ftr-426	1242	1	344	CARDINAL
ftr-426	1242	2	fifty thousand dollars	MONEY
ftr-426	1242	3	35%	PERCENT
ftr-426	1243	1	345	CARDINAL
ftr-426	1245	1	d.	NORP
ftr-426	1247	1	59-361	CARDINAL
ftr-426	1247	2	1959-2	DATE
ftr-426	1247	3	183	CARDINAL
ftr-426	1248	1	96	CARDINAL
ftr-426	1248	2	177	CARDINAL
ftr-426	1252	1	9334007	DATE
ftr-426	1255	1	9143056	CARDINAL
ftr-426	1257	1	78-377	CARDINAL
ftr-426	1257	2	1978-2	DATE
ftr-426	1257	3	208	CARDINAL
ftr-426	1259	1	80	CARDINAL
ftr-426	1259	2	1980-2	DATE
ftr-426	1259	3	230	CARDINAL
ftr-426	1260	1	346	CARDINAL
ftr-426	1260	2	irc § 1031	ORG
ftr-426	1261	1	347	CARDINAL
ftr-426	1261	2	121	CARDINAL
ftr-426	1262	1	335,000	MONEY
ftr-426	1262	2	450,000	MONEY
ftr-426	1263	1	385,000	MONEY
ftr-426	1264	1	785,000	MONEY
ftr-426	1264	2	400,000	MONEY
ftr-426	1265	1	sba	ORG
ftr-426	1265	2	100,000	MONEY
ftr-426	1265	3	150,000	MONEY
ftr-426	1266	1	an additional $150,000	MONEY
ftr-426	1269	1	up to $	MONEY
ftr-426	1269	2	17,500344	MONEY
ftr-426	1269	3	the entire $100,000	MONEY
ftr-426	1269	4	sba	ORG
ftr-426	1271	1	one	CARDINAL
ftr-426	1275	1	1002	CARDINAL
ftr-426	1275	2	florida	GPE
ftr-426	1276	1	348	CARDINAL
ftr-426	1279	1	96	CARDINAL
ftr-426	1279	2	177	CARDINAL
ftr-426	1280	1	349	CARDINAL
ftr-426	1281	1	one hundred eighty-five thousand dollars	CARDINAL
ftr-426	1281	2	+ $480,000	MONEY
ftr-426	1281	3	50,000	MONEY
ftr-426	1281	4	$665,000 $200,000	MONEY
ftr-426	1281	5	465,000	MONEY
ftr-426	1282	1	350	CARDINAL
ftr-426	1282	2	hefts	ORG
ftr-426	1283	1	547	CARDINAL
ftr-426	1283	2	13	CARDINAL
ftr-426	1283	3	mccoy	ORG
ftr-426	1283	4	supra	PERSON
ftr-426	1283	5	356	CARDINAL
ftr-426	1284	1	three-year	DATE
ftr-426	1284	2	presidentially	ORG
ftr-426	1285	1	two years	DATE
ftr-426	1286	1	172(b)(1)(a)(i	CARDINAL
ftr-426	1287	1	351	CARDINAL
ftr-426	1289	1	59-398	CARDINAL
ftr-426	1289	2	1959-2	DATE
ftr-426	1289	3	76	CARDINAL
ftr-426	1289	4	millsap v. commissioner	ORG
ftr-426	1289	5	46	CARDINAL
ftr-426	1289	6	751	CARDINAL
ftr-426	1289	7	1966	DATE
ftr-426	1289	8	acq.	GPE
ftr-426	1289	9	1967-1	DATE
ftr-426	1289	10	2	CARDINAL
ftr-426	1289	11	aff’d	ORG
ftr-426	1289	12	387	CARDINAL
ftr-426	1289	13	420	CARDINAL
ftr-426	1289	14	1968	DATE
ftr-426	1290	1	500,000	MONEY
ftr-426	1290	2	no later than december 31	DATE
ftr-426	1291	1	530,000	MONEY
ftr-426	1291	2	500,000	MONEY
ftr-426	1291	3	80,000	MONEY
ftr-426	1292	1	200,000	MONEY
ftr-426	1293	1	approximately $465,000.349	MONEY
ftr-426	1293	2	465,000	MONEY
ftr-426	1293	3	200,000	MONEY
ftr-426	1294	1	665,000	MONEY
ftr-426	1294	2	sba	ORG
ftr-426	1295	1	at least $155,000	MONEY
ftr-426	1295	2	at least $50,000	MONEY
ftr-426	1301	1	c. casualty	PERSON
ftr-426	1301	2	2005	DATE
ftr-426	1301	3	1003	DATE
ftr-426	1302	1	10,000	MONEY
ftr-426	1303	1	352	CARDINAL
ftr-426	1305	1	1.165-7(b)(1	CARDINAL
ftr-426	1306	1	353	CARDINAL
ftr-426	1309	1	1.165-7(b)(1)(ii	CARDINAL
ftr-426	1310	1	354	CARDINAL
ftr-426	1313	1	355	CARDINAL
ftr-426	1314	1	jeannette steele	PERSON
ftr-426	1314	2	the san diego union	ORG
ftr-426	1314	3	mar. 21, 2004	DATE
ftr-426	1314	4	second	ORDINAL
ftr-426	1314	5	jeanette steele	PERSON
ftr-426	1314	6	the san diego union	ORG
ftr-426	1314	7	mar. 21, 2004	DATE
ftr-426	1314	8	jeanette steele	PERSON
ftr-426	1314	9	scripps	ORG
ftr-426	1314	10	the san diego union	ORG
ftr-426	1314	11	mar. 21, 2004	DATE
ftr-426	1314	12	223,362	MONEY
ftr-426	1315	1	356	CARDINAL
ftr-426	1315	2	john c. mccoy	PERSON
ftr-426	1315	3	esq	ORG
ftr-426	1315	4	527	CARDINAL
ftr-426	1316	1	357	CARDINAL
ftr-426	1316	2	irc § 1001(a	ORG
ftr-426	1317	1	358	CARDINAL
ftr-426	1318	1	2	CARDINAL
ftr-426	1319	1	359	CARDINAL
ftr-426	1323	1	361	CARDINAL
ftr-426	1325	1	547	CARDINAL
ftr-426	1325	2	2	CARDINAL
ftr-426	1325	3	ord	ORG
ftr-426	1329	1	profit.358	NORP
ftr-426	1329	2	one	CARDINAL
ftr-426	1330	1	1004	CARDINAL
ftr-426	1330	2	florida	GPE
ftr-426	1330	3	362	CARDINAL
ftr-426	1332	1	42	CARDINAL
ftr-426	1337	1	77	CARDINAL
ftr-426	1337	2	1977-2	DATE
ftr-426	1337	3	64	CARDINAL
ftr-426	1338	1	363	CARDINAL
ftr-426	1340	1	42	CARDINAL
ftr-426	1342	1	364	CARDINAL
ftr-426	1343	1	supra	PERSON
ftr-426	1343	2	356	CARDINAL
ftr-426	1343	3	irs	ORG
ftr-426	1345	1	1.165-7(a)(2)(i	CARDINAL
ftr-426	1346	1	66	CARDINAL
ftr-426	1346	2	1966-2	DATE
ftr-426	1346	3	56	CARDINAL
ftr-426	1347	1	caan v. united states	PERSON
ftr-426	1347	2	99	CARDINAL
ftr-426	1348	1	¶ 50,349	CARDINAL
ftr-426	1348	2	c.d. cal	ORG
ftr-426	1348	3	1999	DATE
ftr-426	1349	1	366	CARDINAL
ftr-426	1351	1	1.165-7(b)(1	CARDINAL
ftr-426	1354	1	547	CARDINAL
ftr-426	1354	2	4	CARDINAL
ftr-426	1354	3	mccoy	PERSON
ftr-426	1354	4	supra	PERSON
ftr-426	1354	5	356	CARDINAL
ftr-426	1355	1	367	CARDINAL
ftr-426	1356	1	1.165-7(a)(2)(i	CARDINAL
ftr-426	1358	1	two percent	PERCENT
ftr-426	1360	1	547	CARDINAL
ftr-426	1360	2	4	CARDINAL
ftr-426	1360	3	368	CARDINAL
ftr-426	1361	1	d.	NORP
ftr-426	1362	1	369	CARDINAL
ftr-426	1364	1	1.165-7(a)(2)(ii	CARDINAL
ftr-426	1365	1	370	CARDINAL
ftr-426	1367	1	547	CARDINAL
ftr-426	1367	2	4	CARDINAL
ftr-426	1368	1	71	CARDINAL
ftr-426	1368	2	1971-1	DATE
ftr-426	1368	3	76	DATE
ftr-426	1368	4	mccoy	PERSON
ftr-426	1368	5	supra	PERSON
ftr-426	1368	6	356	CARDINAL
ftr-426	1371	1	the 2005	DATE
ftr-426	1371	2	371	CARDINAL
ftr-426	1372	1	irc § 165(a	ORG
ftr-426	1372	2	547	CARDINAL
ftr-426	1372	3	4	CARDINAL
ftr-426	1372	4	372	CARDINAL
ftr-426	1373	1	d.	NORP
ftr-426	1374	1	1.165-1(d)(2)(i	CARDINAL
ftr-426	1377	1	2001-11	DATE
ftr-426	1377	2	feb. 15, 2001	DATE
ftr-426	1378	1	spak v. comm’r	PERSON
ftr-426	1378	2	76	CARDINAL
ftr-426	1378	3	464	CARDINAL
ftr-426	1378	4	1981	DATE
ftr-426	1378	5	acq.	GPE
ftr-426	1378	6	1981	DATE
ftr-426	1378	7	2	CARDINAL
ftr-426	1378	8	2	CARDINAL
ftr-426	1378	9	373	CARDINAL
ftr-426	1380	1	jeffrey v. comm’r	PERSON
ftr-426	1380	2	12	CARDINAL
ftr-426	1380	3	534	CARDINAL
ftr-426	1380	4	1953	DATE
ftr-426	1380	5	56	CARDINAL
ftr-426	1380	6	t.c.	ORG
ftr-426	1380	7	553	CARDINAL
ftr-426	1380	8	1971	DATE
ftr-426	1381	1	375	CARDINAL
ftr-426	1382	1	547	CARDINAL
ftr-426	1382	2	5-6	MONEY
ftr-426	1382	3	the year	DATE
ftr-426	1383	1	376	CARDINAL
ftr-426	1384	1	111	DATE
ftr-426	1384	2	377	CARDINAL
ftr-426	1386	1	378	CARDINAL
ftr-426	1387	1	379	CARDINAL
ftr-426	1388	1	1.165-7(b)(1	CARDINAL
ftr-426	1389	1	380	CARDINAL
ftr-426	1389	2	irc § 165(a	ORG
ftr-426	1390	1	1.165-1(c)(4	CARDINAL
ftr-426	1391	1	381	CARDINAL
ftr-426	1394	1	547	CARDINAL
ftr-426	1394	2	7	CARDINAL
ftr-426	1394	3	the casualty loss.372	ORG
ftr-426	1394	4	the tax year	DATE
ftr-426	1394	5	1	CARDINAL
ftr-426	1395	1	1	CARDINAL
ftr-426	1395	2	2	CARDINAL
ftr-426	1395	3	1006	DATE
ftr-426	1395	4	florida	GPE
ftr-426	1396	1	382	CARDINAL
ftr-426	1397	1	one	CARDINAL
ftr-426	1399	1	1.165-7(b)(4)(iii	CARDINAL
ftr-426	1400	1	100	MONEY
ftr-426	1402	1	547	CARDINAL
ftr-426	1402	2	7	CARDINAL
ftr-426	1402	3	383	CARDINAL
ftr-426	1405	1	88	CARDINAL
ftr-426	1407	1	1963	DATE
ftr-426	1407	2	1472	CARDINAL
ftr-426	1408	1	547	CARDINAL
ftr-426	1408	2	6-7	DATE
ftr-426	1408	3	384	CARDINAL
ftr-426	1409	1	1033	CARDINAL
ftr-426	1409	2	121	CARDINAL
ftr-426	1410	1	mccoy	PERSON
ftr-426	1410	2	supra	PERSON
ftr-426	1410	3	356	CARDINAL
ftr-426	1411	1	385	CARDINAL
ftr-426	1415	1	386	CARDINAL
ftr-426	1416	1	387	CARDINAL
ftr-426	1417	1	388	CARDINAL
ftr-426	1419	1	62	CARDINAL
ftr-426	1419	2	389	CARDINAL
ftr-426	1420	1	68	CARDINAL
ftr-426	1421	1	390	CARDINAL
ftr-426	1421	2	1(describing	ORDINAL
ftr-426	1422	1	391	CARDINAL
ftr-426	1423	1	392	CARDINAL
ftr-426	1424	1	393	CARDINAL
ftr-426	1425	1	63(a	CARDINAL
ftr-426	1426	1	394	CARDINAL
ftr-426	1426	2	2001	DATE
ftr-426	1427	1	1304	CARDINAL
ftr-426	1427	2	mar. 2004	DATE
ftr-426	1427	3	1997-2001	DATE
ftr-426	1427	4	approximately 84 to 85 million	CARDINAL
ftr-426	1427	5	approximately 36 to 44 million	CARDINAL
ftr-426	1428	1	100	MONEY
ftr-426	1428	2	casualty.383	ORG
ftr-426	1428	3	ten percent	PERCENT
ftr-426	1428	4	approximately sixty-five	CARDINAL
ftr-426	1428	5	2005	DATE
ftr-426	1428	6	395	CARDINAL
ftr-426	1429	1	2001	DATE
ftr-426	1430	1	1304	CARDINAL
ftr-426	1430	2	2.1	CARDINAL
ftr-426	1430	3	mar. 2004	DATE
ftr-426	1430	4	97,424	CARDINAL
ftr-426	1430	5	130 million	CARDINAL
ftr-426	1430	6	2001	DATE
ftr-426	1430	7	23,434	CARDINAL
ftr-426	1430	8	tom herman	PERSON
ftr-426	1430	9	the san diego union	ORG
ftr-426	1430	10	aug. 29, 2004	DATE
ftr-426	1430	11	h6	ORG
ftr-426	1431	1	the internal revenue service	ORG
ftr-426	1433	1	584	CARDINAL
ftr-426	1434	1	eighteen	CARDINAL
ftr-426	1435	1	4-22	DATE
ftr-426	1436	1	396	CARDINAL
ftr-426	1437	1	annette nellen	PERSON
ftr-426	1437	2	1033	PRODUCT
ftr-426	1437	3	22	CARDINAL
ftr-426	1437	4	j.	NORP
ftr-426	1438	1	158	CARDINAL
ftr-426	1438	2	167	CARDINAL
ftr-426	1438	3	1995	DATE
ftr-426	1439	1	397	CARDINAL
ftr-426	1440	1	168-69	CARDINAL
ftr-426	1441	1	398	CARDINAL
ftr-426	1442	1	399	CARDINAL
ftr-426	1443	1	d.	NORP
ftr-426	1444	1	400	CARDINAL
ftr-426	1445	1	167	CARDINAL
ftr-426	1445	2	ten percent	PERCENT
ftr-426	1446	1	401	CARDINAL
ftr-426	1447	1	471	CARDINAL
ftr-426	1449	1	1.165-1(c)(4	CARDINAL
ftr-426	1450	1	402	CARDINAL
ftr-426	1451	1	the internal revenue service	ORG
ftr-426	1452	1	the tax year	DATE
ftr-426	1454	1	the ten percent	PERCENT
ftr-426	1455	1	2	CARDINAL
ftr-426	1455	2	first	ORDINAL
ftr-426	1455	3	100	MONEY
ftr-426	1455	4	1008	DATE
ftr-426	1455	5	florida	GPE
ftr-426	1458	1	403	CARDINAL
ftr-426	1460	1	404	CARDINAL
ftr-426	1461	1	1.165-7(b)(1	CARDINAL
ftr-426	1462	1	405	CARDINAL
ftr-426	1464	1	406	CARDINAL
ftr-426	1465	1	2%	PERCENT
ftr-426	1466	1	w hile	PERSON
ftr-426	1466	2	ten	CARDINAL
ftr-426	1467	1	407	CARDINAL
ftr-426	1468	1	1.165-7(b)(2)(i	CARDINAL
ftr-426	1468	2	2	CARDINAL
ftr-426	1469	1	408	CARDINAL
ftr-426	1470	1	1.165-7(b)(2)(ii	DATE
ftr-426	1471	1	409	CARDINAL
ftr-426	1472	1	mccoy	PERSON
ftr-426	1472	2	supra	PERSON
ftr-426	1472	3	356	CARDINAL
ftr-426	1472	4	a-76-77	ORG
ftr-426	1473	1	410	CARDINAL
ftr-426	1474	1	469	CARDINAL
ftr-426	1475	1	411	CARDINAL
ftr-426	1476	1	irc § 469(c	ORG
ftr-426	1477	1	412	CARDINAL
ftr-426	1478	1	1.469-2(d)(2)(xi	CARDINAL
ftr-426	1479	1	ten percent	PERCENT
ftr-426	1479	2	second	ORDINAL
ftr-426	1479	3	third	ORDINAL
ftr-426	1479	4	two percent	PERCENT
ftr-426	1481	1	one	CARDINAL
ftr-426	1481	2	2005	DATE
ftr-426	1481	3	413	CARDINAL
ftr-426	1482	1	jeffrey a. unger	PERSON
ftr-426	1482	2	fema	ORG
ftr-426	1482	3	25	CARDINAL
ftr-426	1484	1	52	CARDINAL
ftr-426	1484	2	63	DATE
ftr-426	1484	3	1997	DATE
ftr-426	1485	1	414	CARDINAL
ftr-426	1486	1	irc § 165(a	ORG
ftr-426	1487	1	1.165-7(a)(1	CARDINAL
ftr-426	1488	1	415	CARDINAL
ftr-426	1492	1	547	CARDINAL
ftr-426	1492	2	12	CARDINAL
ftr-426	1492	3	presidentially	ORG
ftr-426	1493	1	416	CARDINAL
ftr-426	1495	1	1.165-11(d	CARDINAL
ftr-426	1496	1	417	CARDINAL
ftr-426	1496	2	165(i)(3	CARDINAL
ftr-426	1497	1	1.165-11(c	CARDINAL
ftr-426	1498	1	418	CARDINAL
ftr-426	1500	1	1.165-11(e	CARDINAL
ftr-426	1501	1	419	CARDINAL
ftr-426	1502	1	420	CARDINAL
ftr-426	1503	1	421	CARDINAL
ftr-426	1505	1	547	CARDINAL
ftr-426	1505	2	12	CARDINAL
ftr-426	1507	1	presidentially	ORG
ftr-426	1508	1	3	CARDINAL
ftr-426	1508	2	presidentially	ORG
ftr-426	1508	3	the tax year	DATE
ftr-426	1509	1	prior year	DATE
ftr-426	1509	2	the prior year	DATE
ftr-426	1509	3	the later of (1	DATE
ftr-426	1509	4	the tax year	DATE
ftr-426	1509	5	2	CARDINAL
ftr-426	1509	6	year	DATE
ftr-426	1509	7	april 15th	DATE
ftr-426	1509	8	the tax year	DATE
ftr-426	1509	9	irs	ORG
ftr-426	1509	10	1010	CARDINAL
ftr-426	1509	11	florida	GPE
ftr-426	1510	1	422	CARDINAL
ftr-426	1512	1	ltr	PERSON
ftr-426	1513	1	9603023	DATE
ftr-426	1513	2	oct. 20, 1995	DATE
ftr-426	1516	1	9603024	DATE
ftr-426	1516	2	oct. 20, 1995	DATE
ftr-426	1519	1	9218022	DATE
ftr-426	1519	2	jan. 27, 1992	DATE
ftr-426	1522	1	9145009	CARDINAL
ftr-426	1522	2	july 31, 1981	DATE
ftr-426	1523	1	423	CARDINAL
ftr-426	1524	1	1.165-11(e	CARDINAL
ftr-426	1525	1	424	CARDINAL
ftr-426	1527	1	425	CARDINAL
ftr-426	1528	1	547	CARDINAL
ftr-426	1528	2	12	CARDINAL
ftr-426	1529	1	426	CARDINAL
ftr-426	1531	1	427	CARDINAL
ftr-426	1531	2	205,000	MONEY
ftr-426	1531	3	150,000	MONEY
ftr-426	1531	4	55,000	MONEY
ftr-426	1532	1	428	CARDINAL
ftr-426	1533	1	approximately $50,000	MONEY
ftr-426	1533	2	approximately $50,000	MONEY
ftr-426	1533	3	0	MONEY
ftr-426	1533	4	approximately $45,000	MONEY
ftr-426	1533	5	35,000	MONEY
ftr-426	1534	1	45,000	MONEY
ftr-426	1534	2	35,000	MONEY
ftr-426	1534	3	10,000	MONEY
ftr-426	1535	1	429	CARDINAL
ftr-426	1536	1	3	CARDINAL
ftr-426	1537	1	430	CARDINAL
ftr-426	1538	1	2)(a	TIME
ftr-426	1539	1	ninety days	DATE
ftr-426	1539	2	the later of the end	DATE
ftr-426	1539	3	thirty days	DATE
ftr-426	1539	4	presidentially	ORG
ftr-426	1540	1	presidentially	ORG
ftr-426	1540	2	120 days	DATE
ftr-426	1540	3	4	CARDINAL
ftr-426	1540	4	55,000	MONEY
ftr-426	1540	5	10,000	MONEY
ftr-426	1540	6	personal casualty loss428	ORG
ftr-426	1542	1	10,000	MONEY
ftr-426	1542	2	100	MONEY
ftr-426	1542	3	ten percent	PERCENT
ftr-426	1542	4	2003.430	CARDINAL
ftr-426	1543	1	2003	DATE
ftr-426	1543	2	no more than $9,900	MONEY
ftr-426	1544	1	1011 431	CARDINAL
ftr-426	1546	1	432	CARDINAL
ftr-426	1548	1	433	CARDINAL
ftr-426	1549	1	165(h)(a)(ii	CARDINAL
ftr-426	1549	2	ten percent	PERCENT
ftr-426	1550	1	434	CARDINAL
ftr-426	1551	1	the preceding tax year	DATE
ftr-426	1552	1	165(i)(2	ORDINAL
ftr-426	1552	2	3	CARDINAL
ftr-426	1553	1	435	CARDINAL
ftr-426	1554	1	tom herman	PERSON
ftr-426	1554	2	the san diego union	ORG
ftr-426	1554	3	aug. 22, 2004	DATE
ftr-426	1554	4	h7	PRODUCT
ftr-426	1554	5	the tax year	DATE
ftr-426	1555	1	california	GPE
ftr-426	1555	2	the tax year	DATE
ftr-426	1555	3	4th quarter	DATE
ftr-426	1555	4	jan. 15, 2004	DATE
ftr-426	1556	1	436	CARDINAL
ftr-426	1557	1	172	CARDINAL
ftr-426	1558	1	55,000	MONEY
ftr-426	1559	1	first	ORDINAL
ftr-426	1560	1	55,000	MONEY
ftr-426	1560	2	50,000	MONEY
ftr-426	1560	3	5,000	MONEY
ftr-426	1561	1	55,000	MONEY
ftr-426	1561	2	2003	DATE
ftr-426	1562	1	the preceding tax year	DATE
ftr-426	1562	2	2002.432	CARDINAL
ftr-426	1563	1	2002	DATE
ftr-426	1563	2	april 15, 2003	DATE
ftr-426	1563	3	2002	DATE
ftr-426	1563	4	155,000	MONEY
ftr-426	1564	1	2002	DATE
ftr-426	1564	2	55,000	MONEY
ftr-426	1565	1	10,000	MONEY
ftr-426	1565	2	ten percent	PERCENT
ftr-426	1565	3	2002	DATE
ftr-426	1565	4	100,000	MONEY
ftr-426	1565	5	155,000	MONEY
ftr-426	1565	6	55,000.433	MONEY
ftr-426	1565	7	2002	DATE
ftr-426	1566	1	2003	DATE
ftr-426	1566	2	2004	DATE
ftr-426	1566	3	november	DATE
ftr-426	1566	4	december of 2003	DATE
ftr-426	1567	1	1012	CARDINAL
ftr-426	1567	2	florida	GPE
ftr-426	1567	3	437	CARDINAL
ftr-426	1569	1	438	CARDINAL
ftr-426	1571	1	1.172-6	CARDINAL
ftr-426	1571	2	the loss year	DATE
ftr-426	1572	1	439	CARDINAL
ftr-426	1574	1	440	CARDINAL
ftr-426	1576	1	441	CARDINAL
ftr-426	1577	1	james j. freeland	PERSON
ftr-426	1578	1	586	CARDINAL
ftr-426	1578	2	672-674	CARDINAL
ftr-426	1578	3	one	CARDINAL
ftr-426	1578	4	burnet v. sanford & brooks co.	ORG
ftr-426	1578	5	282	CARDINAL
ftr-426	1579	1	359	CARDINAL
ftr-426	1579	2	51	CARDINAL
ftr-426	1579	3	s. ct.	PERSON
ftr-426	1579	4	150	CARDINAL
ftr-426	1580	1	442	CARDINAL
ftr-426	1582	1	443	CARDINAL
ftr-426	1583	1	444	CARDINAL
ftr-426	1585	1	48	CARDINAL
ftr-426	1585	2	135	CARDINAL
ftr-426	1585	3	1984	DATE
ftr-426	1586	1	445	CARDINAL
ftr-426	1588	1	446	CARDINAL
ftr-426	1589	1	paul r. mcdaniel	PERSON
ftr-426	1589	2	martin j	PERSON
ftr-426	1590	1	mcmahon	PERSON
ftr-426	1590	2	j r.	PERSON
ftr-426	1590	3	888	CARDINAL
ftr-426	1591	1	5th	ORDINAL
ftr-426	1591	2	2004	DATE
ftr-426	1593	1	447	CARDINAL
ftr-426	1594	1	d.	NORP
ftr-426	1594	2	any tax year	DATE
ftr-426	1594	3	three	CARDINAL
ftr-426	1594	4	up to	CARDINAL
ftr-426	1594	5	twenty	CARDINAL
ftr-426	1597	1	first	ORDINAL
ftr-426	1597	2	year440	ORG
ftr-426	1597	3	one tax year	DATE
ftr-426	1597	4	another tax year	DATE
ftr-426	1597	5	one	CARDINAL
ftr-426	1597	6	another tax year	DATE
ftr-426	1598	1	two	CARDINAL
ftr-426	1598	2	three	CARDINAL
ftr-426	1599	1	2005	DATE
ftr-426	1599	2	1013 448	DATE
ftr-426	1600	1	ninety-day	DATE
ftr-426	1600	2	the later of ninety days	DATE
ftr-426	1600	3	1	CARDINAL
ftr-426	1600	4	2	CARDINAL
ftr-426	1600	5	the last day of the month	DATE
ftr-426	1601	1	449	CARDINAL
ftr-426	1602	1	mcdaniel	PERSON
ftr-426	1602	2	mcmahon	PERSON
ftr-426	1602	3	jr.	PERSON
ftr-426	1602	4	supra	PERSON
ftr-426	1602	5	446	CARDINAL
ftr-426	1602	6	888	CARDINAL
ftr-426	1603	1	450	CARDINAL
ftr-426	1605	1	july 12, 2004	DATE
ftr-426	1607	1	536	CARDINAL
ftr-426	1608	1	451	CARDINAL
ftr-426	1609	1	172(b)(1)(f)(i	CARDINAL
ftr-426	1610	1	452	CARDINAL
ftr-426	1611	1	2003	DATE
ftr-426	1611	2	apr. 15, 2004	DATE
ftr-426	1611	3	ninety days	DATE
ftr-426	1611	4	apr. 30, 2004	DATE
ftr-426	1611	5	july 29, 2004	DATE
ftr-426	1611	6	the later of ninety-days	DATE
ftr-426	1611	7	the last day of the month	DATE
ftr-426	1613	1	ninety-day	DATE
ftr-426	1613	2	a later date	DATE
ftr-426	1613	3	1	CARDINAL
ftr-426	1613	4	2003	DATE
ftr-426	1613	5	a difficult year	DATE
ftr-426	1616	1	3:00 a.m.	TIME
ftr-426	1616	2	october 26, 2003	DATE
ftr-426	1617	1	2003	DATE
ftr-426	1618	1	55,000	MONEY
ftr-426	1619	1	approximately $9,900	MONEY
ftr-426	1619	2	2003	DATE
ftr-426	1620	1	2003	DATE
ftr-426	1620	2	first	ORDINAL
ftr-426	1620	3	2000	DATE
ftr-426	1620	4	second	ORDINAL
ftr-426	1620	5	2001	DATE
ftr-426	1620	6	2002.451	CARDINAL
ftr-426	1620	7	prior year	DATE
ftr-426	1620	8	mid-year 2004.452	DATE
ftr-426	1620	9	2000, 2001	DATE
ftr-426	1620	10	2002	DATE
ftr-426	1620	11	2004	DATE
ftr-426	1620	12	2023	CARDINAL
ftr-426	1621	1	2000	DATE
ftr-426	1621	2	2003	DATE
ftr-426	1621	3	2004	DATE
ftr-426	1622	1	2002	DATE
ftr-426	1622	2	the end of the 2003 tax year	DATE
ftr-426	1623	1	2003	DATE
ftr-426	1623	2	2004	DATE
ftr-426	1624	1	1014	CARDINAL
ftr-426	1624	2	florida	GPE
ftr-426	1624	3	453	CARDINAL
ftr-426	1626	1	547	CARDINAL
ftr-426	1627	1	454	CARDINAL
ftr-426	1628	1	455	CARDINAL
ftr-426	1631	1	1.163-8	CARDINAL
ftr-426	1631	2	456	CARDINAL
ftr-426	1632	1	d.	NORP
ftr-426	1633	1	457	CARDINAL
ftr-426	1635	1	96	CARDINAL
ftr-426	1635	2	177	CARDINAL
ftr-426	1635	3	two	CARDINAL
ftr-426	1636	1	458	CARDINAL
ftr-426	1638	1	459	CARDINAL
ftr-426	1640	1	460	CARDINAL
ftr-426	1641	1	irc §§ 62(a)(1	ORG
ftr-426	1641	2	63(d	CARDINAL
ftr-426	1642	1	2003	DATE
ftr-426	1643	1	about one	CARDINAL
ftr-426	1645	1	the tax year	DATE
ftr-426	1645	2	one	CARDINAL
ftr-426	1646	1	sba	ORG
ftr-426	1647	1	1	CARDINAL
ftr-426	1647	2	sba disaster loans a. business loans	ORG
ftr-426	1647	3	sba	ORG
ftr-426	1648	1	2005	DATE
ftr-426	1648	2	1015 461	DATE
ftr-426	1649	1	469	CARDINAL
ftr-426	1650	1	462	CARDINAL
ftr-426	1651	1	172	CARDINAL
ftr-426	1652	1	463	CARDINAL
ftr-426	1654	1	464	CARDINAL
ftr-426	1656	1	465	CARDINAL
ftr-426	1657	1	163(h)(3	CARDINAL
ftr-426	1658	1	466	CARDINAL
ftr-426	1658	2	4)(a	CARDINAL
ftr-426	1659	1	467	CARDINAL
ftr-426	1660	1	468	CARDINAL
ftr-426	1662	1	469	CARDINAL
ftr-426	1663	1	67	CARDINAL
ftr-426	1663	2	1967-2	DATE
ftr-426	1663	3	470	CARDINAL
ftr-426	1664	1	461(g)(2	PRODUCT
ftr-426	1665	1	471	CARDINAL
ftr-426	1667	1	472	CARDINAL
ftr-426	1669	1	473	CARDINAL
ftr-426	1669	2	63(a	CARDINAL
ftr-426	1670	1	sba	GPE
ftr-426	1670	2	sba	GPE
ftr-426	1670	3	the taxable year	DATE
ftr-426	1670	4	up to $1,000,000	MONEY
ftr-426	1670	5	500,000	MONEY
ftr-426	1670	6	one	CARDINAL
ftr-426	1670	7	up to $100,000	MONEY
ftr-426	1670	8	50,000	MONEY
ftr-426	1671	1	the year	DATE
ftr-426	1671	2	income.473	GPE
ftr-426	1672	1	1016	CARDINAL
ftr-426	1672	2	florida	GPE
ftr-426	1672	3	474	CARDINAL
ftr-426	1674	1	96	CARDINAL
ftr-426	1674	2	177	CARDINAL
ftr-426	1674	3	two	CARDINAL
ftr-426	1675	1	475	CARDINAL
ftr-426	1677	1	476	CARDINAL
ftr-426	1678	1	477	CARDINAL
ftr-426	1679	1	478	CARDINAL
ftr-426	1682	1	96	CARDINAL
ftr-426	1682	2	177	CARDINAL
ftr-426	1683	1	480	CARDINAL
ftr-426	1684	1	481	CARDINAL
ftr-426	1687	1	1.163-10t(p)(5	CARDINAL
ftr-426	1688	1	482	CARDINAL
ftr-426	1689	1	483	CARDINAL
ftr-426	1692	1	96	CARDINAL
ftr-426	1692	2	177	CARDINAL
ftr-426	1693	1	2.	PERCENT
ftr-426	1693	2	two	CARDINAL
ftr-426	1694	1	ariel	PERSON
ftr-426	1694	2	ariel	PERSON
ftr-426	1694	3	eighteen months.476 sixteen	DATE
ftr-426	1694	4	months later	DATE
ftr-426	1694	5	ariel	PERSON
ftr-426	1694	6	ariel	PERSON
ftr-426	1694	7	zoe	PERSON
ftr-426	1694	8	two years later	DATE
ftr-426	1694	9	zoe	PERSON
ftr-426	1694	10	two-year	DATE
ftr-426	1694	11	zoe	PERSON
ftr-426	1695	1	ariel	PERSON
ftr-426	1695	2	zoe	PERSON
ftr-426	1697	1	section 163	LAW
ftr-426	1697	2	two-year	DATE
ftr-426	1697	3	zoe	PERSON
ftr-426	1698	1	ariel	PERSON
ftr-426	1698	2	zoe	PERSON
ftr-426	1698	3	2005	DATE
ftr-426	1698	4	484	CARDINAL
ftr-426	1700	1	486	CARDINAL
ftr-426	1701	1	487	CARDINAL
ftr-426	1702	1	488	CARDINAL
ftr-426	1705	1	1.163-10t(p)(5	CARDINAL
ftr-426	1706	1	489	CARDINAL
ftr-426	1708	1	490	CARDINAL
ftr-426	1710	1	mike freeman	PERSON
ftr-426	1710	2	jennifer davies	PERSON
ftr-426	1710	3	roger m. showley	PERSON
ftr-426	1710	4	the san diego union	ORG
ftr-426	1710	5	nov. 2, 2003	DATE
ftr-426	1710	6	a-11	PERSON
ftr-426	1710	7	san diego county	GPE
ftr-426	1710	8	12 to 18 months	DATE
ftr-426	1710	9	ron harris	PERSON
ftr-426	1710	10	w orkers	FAC
ftr-426	1710	11	los angeles	GPE
ftr-426	1710	12	nov. 9, 2003	DATE
ftr-426	1710	13	weeks	DATE
ftr-426	1710	14	roger m. showley	PERSON
ftr-426	1711	1	the san diego union	ORG
ftr-426	1711	2	nov. 2, 2003	DATE
ftr-426	1711	3	h8	ORG
ftr-426	1711	4	saturday	DATE
ftr-426	1711	5	the san diego union	ORG
ftr-426	1711	6	mar. 21, 2004	DATE
ftr-426	1711	7	five months	DATE
ftr-426	1712	1	491	CARDINAL
ftr-426	1713	1	jeanette steele	PERSON
ftr-426	1713	2	the san diego union	ORG
ftr-426	1713	3	aug. 29, 2004	DATE
ftr-426	1713	4	california	GPE
ftr-426	1713	5	california	GPE
ftr-426	1713	6	john garamendi	PERSON
ftr-426	1714	1	second	ORDINAL
ftr-426	1714	2	second	ORDINAL
ftr-426	1714	3	twenty-four month	DATE
ftr-426	1714	4	twenty-four months	DATE
ftr-426	1714	5	two-year	DATE
ftr-426	1714	6	eighteen month	DATE
ftr-426	1715	1	1018	DATE
ftr-426	1715	2	florida	GPE
ftr-426	1716	1	492	CARDINAL
ftr-426	1717	1	jane clifford	PERSON
ftr-426	1717	2	the san diego union	ORG
ftr-426	1717	3	aug. 28, 2004	DATE
ftr-426	1718	1	493	CARDINAL
ftr-426	1720	1	96	CARDINAL
ftr-426	1720	2	25	CARDINAL
ftr-426	1721	1	5	CARDINAL
ftr-426	1722	1	494	CARDINAL
ftr-426	1725	1	1.163-10t(p)(5	CARDINAL
ftr-426	1726	1	495	CARDINAL
ftr-426	1727	1	four-year	DATE
ftr-426	1728	1	496	CARDINAL
ftr-426	1730	1	461(g)(2	CARDINAL
ftr-426	1731	1	3	CARDINAL
ftr-426	1732	1	two-year	DATE
ftr-426	1732	2	eighteen-month	DATE
ftr-426	1732	3	twentyfour-month	DATE
ftr-426	1732	4	four-year	DATE
ftr-426	1732	5	december 31	DATE
ftr-426	1732	6	2007,495	CARDINAL
ftr-426	1733	1	two to four	CARDINAL
ftr-426	1735	1	sba	ORG
ftr-426	1735	2	sba	GPE
ftr-426	1735	3	the tax year	DATE
ftr-426	1736	1	up to $100,000	MONEY
ftr-426	1739	1	sba business	ORG
ftr-426	1739	2	1019 498	DATE
ftr-426	1741	1	499	CARDINAL
ftr-426	1742	1	jane clifford	PERSON
ftr-426	1742	2	the san diego union	ORG
ftr-426	1742	3	aug. 28, 2004	DATE
ftr-426	1742	4	the cleveland national forest	ORG
ftr-426	1742	5	barona	ORG
ftr-426	1742	6	indian	NORP
ftr-426	1743	1	500	CARDINAL
ftr-426	1744	1	tom herman	PERSON
ftr-426	1744	2	the san diego union	ORG
ftr-426	1744	3	aug. 22, 2004	DATE
ftr-426	1744	4	h-7	CARDINAL
ftr-426	1744	5	irs	ORG
ftr-426	1744	6	mark w. everson	PERSON
ftr-426	1744	7	florida	GPE
ftr-426	1744	8	oct. 15, 2004	DATE
ftr-426	1745	1	501	CARDINAL
ftr-426	1746	1	502	CARDINAL
ftr-426	1747	1	irc §§ 7508a	ORG
ftr-426	1747	2	1033(h)(3	CARDINAL
ftr-426	1749	1	7508a(a	CARDINAL
ftr-426	1750	1	503	CARDINAL
ftr-426	1751	1	547	CARDINAL
ftr-426	1751	2	13	CARDINAL
ftr-426	1752	1	504	CARDINAL
ftr-426	1753	1	irs	ORG
ftr-426	1754	1	7508(a)(1	CARDINAL
ftr-426	1756	1	the tax year	DATE
ftr-426	1756	2	two years	DATE
ftr-426	1756	3	twenty years	DATE
ftr-426	1757	1	f. tax administration	PERSON
ftr-426	1758	1	one	CARDINAL
ftr-426	1759	1	fema	ORG
ftr-426	1759	2	sba	GPE
ftr-426	1760	1	1	CARDINAL
ftr-426	1762	1	up to one year	DATE
ftr-426	1762	2	presidentially	ORG
ftr-426	1762	3	disasters502	NORP
ftr-426	1762	4	1020	CARDINAL
ftr-426	1762	5	florida	GPE
ftr-426	1762	6	506	CARDINAL
ftr-426	1764	1	507	CARDINAL
ftr-426	1765	1	d.	NORP
ftr-426	1766	1	508	CARDINAL
ftr-426	1768	1	509	CARDINAL
ftr-426	1768	2	7508a(b	CARDINAL
ftr-426	1768	3	7508(b	CARDINAL
ftr-426	1768	4	6611(b)(3	CARDINAL
ftr-426	1768	5	forty-five days	DATE
ftr-426	1769	1	510	CARDINAL
ftr-426	1769	2	4506	DATE
ftr-426	1769	3	july 12, 2004	DATE
ftr-426	1770	1	511	CARDINAL
ftr-426	1770	2	4506	CARDINAL
ftr-426	1770	3	july 12, 2004	DATE
ftr-426	1770	4	512	CARDINAL
ftr-426	1771	1	supra	PERSON
ftr-426	1771	2	510	CARDINAL
ftr-426	1771	3	511	CARDINAL
ftr-426	1772	1	496	CARDINAL
ftr-426	1773	1	2	CARDINAL
ftr-426	1774	1	up to one year	DATE
ftr-426	1775	1	3	CARDINAL
ftr-426	1776	1	prior year	DATE
ftr-426	1776	2	the current calendar year	DATE
ftr-426	1776	3	three	CARDINAL
ftr-426	1776	4	4506	DATE
ftr-426	1776	5	seven to ten	DATE
ftr-426	1776	6	sixty	CARDINAL
ftr-426	1776	7	irs	ORG
ftr-426	1776	8	2005	DATE
ftr-426	1777	1	515	CARDINAL
ftr-426	1778	1	126	CARDINAL
ftr-426	1778	2	irs	ORG
ftr-426	1778	3	california	GPE
ftr-426	1778	4	ir2003-126	ORG
ftr-426	1778	5	oct. 28, 2003	DATE
ftr-426	1779	1	516	CARDINAL
ftr-426	1780	1	517	CARDINAL
ftr-426	1784	1	6801	CARDINAL
ftr-426	1785	1	1099	DATE
ftr-426	1785	2	irs	ORG
ftr-426	1785	3	4	CARDINAL
ftr-426	1785	4	october 28, 2003	DATE
ftr-426	1785	5	irs	ORG
ftr-426	1785	6	california	GPE
ftr-426	1785	7	october 21 through december 29, 2003	DATE
ftr-426	1785	8	december 29	DATE
ftr-426	1785	9	2003.515	CARDINAL
ftr-426	1785	10	irs	ORG
ftr-426	1785	11	october 21 through november 7	DATE
ftr-426	1785	12	no later than november 7	DATE
ftr-426	1785	13	2003.517	CARDINAL
ftr-426	1787	1	2003	DATE
ftr-426	1787	2	april 15, 2004	DATE
ftr-426	1788	1	2003	DATE
ftr-426	1789	1	2003	DATE
ftr-426	1789	2	august 15, 2004	DATE
ftr-426	1789	3	october 15	DATE
ftr-426	1789	4	2004.520	CARDINAL
ftr-426	1790	1	prior year	DATE
ftr-426	1791	1	prior year	DATE
ftr-426	1792	1	2003	DATE
ftr-426	1792	2	the preceding years	DATE
ftr-426	1793	1	2003	DATE
ftr-426	1796	1	1022	CARDINAL
ftr-426	1796	2	florida	GPE
ftr-426	1797	1	521	CARDINAL
ftr-426	1799	1	lori bellante	PERSON
ftr-426	1800	1	523	CARDINAL
ftr-426	1801	1	eight	CARDINAL
ftr-426	1802	1	524	CARDINAL
ftr-426	1803	1	525	CARDINAL
ftr-426	1804	1	clifford	ORG
ftr-426	1804	2	supra	PERSON
ftr-426	1804	3	521	CARDINAL
ftr-426	1805	1	526	CARDINAL
ftr-426	1807	1	three	CARDINAL
ftr-426	1809	1	aug. 29, 2004	DATE
ftr-426	1810	1	528	CARDINAL
ftr-426	1811	1	clifford	ORG
ftr-426	1811	2	supra	PERSON
ftr-426	1811	3	521	CARDINAL
ftr-426	1811	4	e-7	ORG
ftr-426	1811	5	indian	NORP
ftr-426	1812	1	529	CARDINAL
ftr-426	1813	1	530	CARDINAL
ftr-426	1814	1	531	CARDINAL
ftr-426	1817	1	annual	DATE
ftr-426	1820	1	more than one year	DATE
ftr-426	1821	1	6-by-13-foot	QUANTITY
ftr-426	1821	2	seventy-two year old	DATE
ftr-426	1821	3	stood.524	GPE
ftr-426	1821	4	california	GPE
ftr-426	1821	5	t]he	CARDINAL
ftr-426	1821	6	first	ORDINAL
ftr-426	1821	7	72 years ago	DATE
ftr-426	1823	1	brings.530	PERSON
ftr-426	1823	2	millions	CARDINAL
ftr-426	1825	1	2005	DATE
ftr-426	1825	2	1023	CARDINAL
ftr-426	1826	1	annette nellen	PERSON
ftr-426	1826	2	1033	PRODUCT
ftr-426	1826	3	22	CARDINAL
ftr-426	1826	4	j.	NORP
ftr-426	1827	1	158	CARDINAL
ftr-426	1827	2	166-67	CARDINAL
ftr-426	1827	3	1995	DATE
ftr-426	1830	1	69.3	CARDINAL
ftr-426	1832	1	roger m. showley	PERSON
ftr-426	1833	1	the san diego union	ORG
ftr-426	1833	2	nov. 2, 2003	DATE
ftr-426	1833	3	h8	ORG
ftr-426	1834	1	532	CARDINAL
ftr-426	1834	2	jeanette steele	PERSON
ftr-426	1834	3	san diego	GPE
ftr-426	1834	4	feb. 15, 2004	DATE
ftr-426	1834	5	melody morse	PERSON
ftr-426	1834	6	three	CARDINAL
ftr-426	1834	7	fema	ORG
ftr-426	1834	8	every morning	TIME
ftr-426	1835	1	533	CARDINAL
ftr-426	1836	1	george w. bush	PERSON
ftr-426	1836	2	early november	DATE
ftr-426	1836	3	america	GPE
ftr-426	1837	1	bush	PERSON
ftr-426	1837	2	the orange county	GPE
ftr-426	1837	3	nov. 5, 2003	DATE
ftr-426	1837	4	2003	DATE
ftr-426	1837	5	california	GPE
ftr-426	1842	1	1	CARDINAL
ftr-426	1842	2	2	CARDINAL
ftr-426	1842	3	3	CARDINAL
ftr-426	1842	4	4	CARDINAL
ftr-426	1842	5	5	CARDINAL
ftr-426	1842	6	6	CARDINAL
ftr-426	1842	7	7	CARDINAL
ftr-426	1842	8	8	CARDINAL
ftr-426	1842	9	9	CARDINAL
ftr-426	1842	10	10	CARDINAL
ftr-426	1842	11	11	CARDINAL
ftr-426	1842	12	12	CARDINAL
ftr-426	1842	13	13	CARDINAL
ftr-426	1842	14	14	CARDINAL
ftr-426	1842	15	15	CARDINAL
ftr-426	1842	16	16	CARDINAL
ftr-426	1842	17	17	CARDINAL
ftr-426	1842	18	18	CARDINAL
ftr-426	1842	19	19	CARDINAL
ftr-426	1842	20	20	CARDINAL
ftr-426	1842	21	21	CARDINAL
ftr-426	1842	22	22	CARDINAL
ftr-426	1842	23	23	CARDINAL
ftr-426	1842	24	24	CARDINAL
ftr-426	1842	25	25	CARDINAL
ftr-426	1842	26	26	CARDINAL
ftr-426	1842	27	27	CARDINAL
ftr-426	1842	28	28	CARDINAL
ftr-426	1842	29	29	CARDINAL
ftr-426	1842	30	30	CARDINAL
ftr-426	1842	31	31	CARDINAL
ftr-426	1842	32	32	CARDINAL
ftr-426	1842	33	33	CARDINAL
ftr-426	1842	34	34	CARDINAL
ftr-426	1842	35	35	CARDINAL
ftr-426	1842	36	36	CARDINAL
ftr-426	1842	37	37	CARDINAL
ftr-426	1842	38	38	CARDINAL
ftr-426	1842	39	39	CARDINAL
ftr-426	1842	40	40	CARDINAL
ftr-426	1842	41	41	CARDINAL
ftr-426	1842	42	42	CARDINAL
ftr-426	1842	43	43	CARDINAL
ftr-426	1842	44	44	CARDINAL
ftr-426	1842	45	45	CARDINAL
ftr-426	1842	46	46	CARDINAL
ftr-426	1842	47	47	CARDINAL
ftr-426	1842	48	48	CARDINAL
ftr-426	1842	49	49	CARDINAL
ftr-426	1842	50	50	CARDINAL
ftr-426	1842	51	51	CARDINAL
ftr-426	1842	52	52	CARDINAL
ftr-426	1842	53	53	CARDINAL
ftr-426	1842	54	54	CARDINAL
ftr-426	1842	55	55	CARDINAL
ftr-426	1842	56	56	CARDINAL
ftr-426	1842	57	57	CARDINAL
ftr-426	1842	58	58	CARDINAL
ftr-426	1842	59	59	CARDINAL
ftr-426	1842	60	60	CARDINAL
ftr-426	1842	61	61	CARDINAL
ftr-426	1842	62	62	CARDINAL
ftr-426	1842	63	63	CARDINAL
ftr-426	1842	64	64	CARDINAL
ftr-426	1842	65	65	CARDINAL
ftr-426	1842	66	66	CARDINAL
ftr-426	1842	67	67	CARDINAL
ftr-426	1842	68	68	CARDINAL
ftr-426	1842	69	69	CARDINAL
ftr-426	1842	70	70	CARDINAL
ftr-426	1842	71	71	CARDINAL
ftr-426	1842	72	72	CARDINAL
ftr-426	1842	73	73	CARDINAL
ftr-426	1842	74	74	CARDINAL
ftr-426	1842	75	75	CARDINAL