id	sid	eid	entity	type
ftr-428	1	1	florida	GPE
ftr-428	1	2	5 2001	DATE
ftr-428	1	3	2	CARDINAL
ftr-428	1	4	wendy c. gerzog*	PERSON
ftr-428	2	1	50 ii	QUANTITY
ftr-428	4	1	53	CARDINAL
ftr-428	4	2	a. section 2033	PERSON
ftr-428	4	3	53	CARDINAL
ftr-428	4	4	59	CARDINAL
ftr-428	5	1	59 1	CARDINAL
ftr-428	6	1	60 2	CARDINAL
ftr-428	6	2	section 2036	LAW
ftr-428	8	1	64	CARDINAL
ftr-428	8	2	2037	CARDINAL
ftr-428	9	1	71 1	DATE
ftr-428	9	2	section 2037	LAW
ftr-428	10	1	71 2	DATE
ftr-428	11	1	five percent	PERCENT
ftr-428	11	2	77	CARDINAL
ftr-428	11	3	section 2038	LAW
ftr-428	11	4	79	CARDINAL
ftr-428	11	5	f. section 2039	PERSON
ftr-428	11	6	2036	CARDINAL
ftr-428	11	7	2037	CARDINAL
ftr-428	11	8	83	CARDINAL
ftr-428	11	9	g. section 2040	PERSON
ftr-428	11	10	88	CARDINAL
ftr-428	11	11	h. section 2041	PERSON
ftr-428	11	12	2033	CARDINAL
ftr-428	11	13	2036	CARDINAL
ftr-428	12	1	91 1	CARDINAL
ftr-428	12	2	section 2041	LAW
ftr-428	12	3	91 2	CARDINAL
ftr-428	12	4	section 2041	LAW
ftr-428	12	5	97	CARDINAL
ftr-428	12	6	i. section 2042	PERSON
ftr-428	13	1	99	CARDINAL
ftr-428	13	2	103	CARDINAL
ftr-428	13	3	103	CARDINAL
ftr-428	14	1	105	CARDINAL
ftr-428	15	1	105	CARDINAL
ftr-428	15	2	university of baltimore school of law	ORG
ftr-428	15	3	b.a.	GPE
ftr-428	15	4	clark university	ORG
ftr-428	15	5	1968	DATE
ftr-428	15	6	m.a.	GPE
ftr-428	15	7	1971	DATE
ftr-428	15	8	j.d.	GPE
ftr-428	15	9	university of akron 1976	ORG
ftr-428	15	10	george washington university	PERSON
ftr-428	15	11	1979	DATE
ftr-428	16	1	robb longman	PERSON
ftr-428	16	2	susan mason	PERSON
ftr-428	16	3	barbara jones	PERSON
ftr-428	17	1	florida	GPE
ftr-428	17	2	i. introduction	PERSON
ftr-428	20	1	one	CARDINAL
ftr-428	21	1	2	CARDINAL
ftr-428	27	1	1	CARDINAL
ftr-428	28	1	u.s.	GPE
ftr-428	30	1	1947	DATE
ftr-428	32	1	2	CARDINAL
ftr-428	32	2	looney v. united states	PERSON
ftr-428	32	3	569	CARDINAL
ftr-428	32	4	1569	CARDINAL
ftr-428	32	5	1571	DATE
ftr-428	32	6	1983	DATE
ftr-428	32	7	broderick v. keefe	PERSON
ftr-428	32	8	112	CARDINAL
ftr-428	32	9	293	CARDINAL
ftr-428	32	10	296	CARDINAL
ftr-428	32	11	1st	ORDINAL
ftr-428	32	12	1940	DATE
ftr-428	33	1	3	CARDINAL
ftr-428	38	1	4.	CARDINAL
ftr-428	39	1	shackleford v. united states	ORG
ftr-428	39	2	98	CARDINAL
ftr-428	39	3	u.s.	GPE
ftr-428	39	4	cch	PERSON
ftr-428	39	5	60.320	CARDINAL
ftr-428	39	6	86	DATE
ftr-428	39	7	531	CARDINAL
ftr-428	39	8	82	CARDINAL
ftr-428	40	1	2d	DATE
ftr-428	40	2	98-5538	DATE
ftr-428	40	3	98-5543-44	CARDINAL
ftr-428	40	4	e.d. cal	ORG
ftr-428	41	1	1998	DATE
ftr-428	42	1	almost forty percent	PERCENT
ftr-428	44	1	116 t.c	QUANTITY
ftr-428	45	1	12 (2001	DATE
ftr-428	46	1	5:2	CARDINAL
ftr-428	53	1	appraisals9	PERSON
ftr-428	57	1	5	CARDINAL
ftr-428	59	1	dickman v. commissioner	ORG
ftr-428	59	2	465	CARDINAL
ftr-428	59	3	330	CARDINAL
ftr-428	59	4	335	CARDINAL
ftr-428	59	5	1984	DATE
ftr-428	59	6	shaughnessy	ORG
ftr-428	59	7	318	CARDINAL
ftr-428	59	8	u.s.	GPE
ftr-428	59	9	176,180	CARDINAL
ftr-428	60	1	zero	CARDINAL
ftr-428	62	1	6	CARDINAL
ftr-428	64	1	g.	PERSON
ftr-428	65	1	a.	PERSON
ftr-428	66	1	8	CARDINAL
ftr-428	66	2	d.	PERSON
ftr-428	67	1	9	CARDINAL
ftr-428	69	1	20.2031-6(b	CARDINAL
ftr-428	69	2	more than $3,000	MONEY
ftr-428	70	1	10	CARDINAL
ftr-428	73	1	lawrence w. waggoner	PERSON
ftr-428	73	2	957	CARDINAL
ftr-428	73	3	2d	DATE
ftr-428	75	1	jesse dukeminier & james e. krier	ORG
ftr-428	75	2	295	CARDINAL
ftr-428	75	3	3d	CARDINAL
ftr-428	75	4	1993	DATE
ftr-428	76	1	2001	DATE
ftr-428	77	1	florida	GPE
ftr-428	79	1	2	CARDINAL
ftr-428	79	2	50%	PERCENT
ftr-428	80	1	3	CARDINAL
ftr-428	81	1	4	CARDINAL
ftr-428	87	1	11	CARDINAL
ftr-428	89	1	296	CARDINAL
ftr-428	90	1	supra	PERSON
ftr-428	90	2	10	CARDINAL
ftr-428	90	3	296	CARDINAL
ftr-428	90	4	12	CARDINAL
ftr-428	92	1	u.s.	GPE
ftr-428	92	2	treasury	ORG
ftr-428	92	3	2	CARDINAL
ftr-428	92	4	52	CARDINAL
ftr-428	94	1	p-h	ORG
ftr-428	94	2	59,476	CARDINAL
ftr-428	94	3	1984	DATE
ftr-428	95	1	1984	DATE
ftr-428	97	1	378-80	CARDINAL
ftr-428	99	1	380	CARDINAL
ftr-428	102	1	greater than 50%	PERCENT
ftr-428	104	1	14	CARDINAL
ftr-428	106	1	15	CARDINAL
ftr-428	107	1	robinette	PERSON
ftr-428	108	1	137	CARDINAL
ftr-428	110	1	5:2	CARDINAL
ftr-428	114	1	sections16 a. section 2033	PERSON
ftr-428	114	2	section 2033	LAW
ftr-428	115	1	section 2033	LAW
ftr-428	115	2	section 2031.19	LAW
ftr-428	116	1	16	CARDINAL
ftr-428	117	1	2036-2042	CARDINAL
ftr-428	117	2	2035	CARDINAL
ftr-428	118	1	2035(a)(2	CARDINAL
ftr-428	118	2	three years	DATE
ftr-428	118	3	2042	CARDINAL
ftr-428	122	1	2042	CARDINAL
ftr-428	123	1	three years	DATE
ftr-428	123	2	2035(a	CARDINAL
ftr-428	123	3	1976	DATE
ftr-428	124	1	2035	CARDINAL
ftr-428	125	1	2035	PRODUCT
ftr-428	127	1	section 2033	LAW
ftr-428	128	1	2033	CARDINAL
ftr-428	129	1	18	CARDINAL
ftr-428	130	1	1916	DATE
ftr-428	133	1	64	CARDINAL
ftr-428	133	2	200	CARDINAL
ftr-428	133	3	39	CARDINAL
ftr-428	134	1	756	CARDINAL
ftr-428	134	2	777	CARDINAL
ftr-428	135	1	2033	CARDINAL
ftr-428	135	2	the 1939	DATE
ftr-428	136	1	1954	DATE
ftr-428	138	1	83-591	CARDINAL
ftr-428	138	2	68a	CARDINAL
ftr-428	139	1	1 app	QUANTITY
ftr-428	140	1	931	CARDINAL
ftr-428	140	2	1954	DATE
ftr-428	140	3	the 1939	DATE
ftr-428	140	4	1954	DATE
ftr-428	140	5	s. rep.1622	PERSON
ftr-428	140	6	83d	CARDINAL
ftr-428	140	7	2d	CARDINAL
ftr-428	141	1	468	CARDINAL
ftr-428	142	1	1954	DATE
ftr-428	142	2	2033	CARDINAL
ftr-428	142	3	1954	DATE
ftr-428	142	4	the 1939	DATE
ftr-428	143	1	the united states	GPE
ftr-428	144	1	1954	DATE
ftr-428	144	2	2033	CARDINAL
ftr-428	144	3	68a	CARDINAL
ftr-428	145	1	381	CARDINAL
ftr-428	146	1	october 16, 1962	DATE
ftr-428	147	1	1962	DATE
ftr-428	149	1	87	CARDINAL
ftr-428	149	2	18	CARDINAL
ftr-428	149	3	76	CARDINAL
ftr-428	150	1	960	CARDINAL
ftr-428	150	2	1052	CARDINAL
ftr-428	151	1	19	CARDINAL
ftr-428	152	1	2031	CARDINAL
ftr-428	152	2	§	ORG
ftr-428	154	1	20.2031-1(b	CARDINAL
ftr-428	155	1	20	CARDINAL
ftr-428	156	1	20011	DATE
ftr-428	156	2	florida	GPE
ftr-428	156	3	section 2033.21	LAW
ftr-428	156	4	2033	ORG
ftr-428	157	1	22	CARDINAL
ftr-428	157	2	irs	ORG
ftr-428	157	3	irs	ORG
ftr-428	157	4	hill's	ORG
ftr-428	160	1	26	CARDINAL
ftr-428	160	2	section 2033	LAW
ftr-428	162	1	1986	DATE
ftr-428	162	2	21	CARDINAL
ftr-428	165	1	75-145	CARDINAL
ftr-428	165	2	1975-1	DATE
ftr-428	165	3	298	CARDINAL
ftr-428	169	1	20.2033-1(b	CARDINAL
ftr-428	172	1	74	CARDINAL
ftr-428	172	2	1239	CARDINAL
ftr-428	172	3	1980	DATE
ftr-428	172	4	acq.	GPE
ftr-428	173	1	1981	DATE
ftr-428	173	2	2	CARDINAL
ftr-428	173	3	2	CARDINAL
ftr-428	173	4	22	CARDINAL
ftr-428	174	1	20.2033-1(a	CARDINAL
ftr-428	175	1	23	CARDINAL
ftr-428	177	1	67-370	CARDINAL
ftr-428	177	2	1967-2	DATE
ftr-428	177	3	324	CARDINAL
ftr-428	178	1	24	CARDINAL
ftr-428	180	1	hill's	ORG
ftr-428	180	2	193	CARDINAL
ftr-428	180	3	724	CARDINAL
ftr-428	180	4	2d	DATE
ftr-428	180	5	1952	DATE
ftr-428	180	6	acq.	GPE
ftr-428	180	7	195	CARDINAL
ftr-428	180	8	1.	CARDINAL
ftr-428	180	9	26	CARDINAL
ftr-428	181	1	hill	ORG
ftr-428	181	2	193	CARDINAL
ftr-428	181	3	728	CARDINAL
ftr-428	181	4	27	CARDINAL
ftr-428	183	1	5:2	CARDINAL
ftr-428	184	1	section 2033	LAW
ftr-428	184	2	section 2033."28	LAW
ftr-428	184	3	michigan	GPE
ftr-428	185	1	section 2033	LAW
ftr-428	186	1	arrington	GPE
ftr-428	186	2	states3	ORG
ftr-428	186	3	2	CARDINAL
ftr-428	186	4	section 2033	LAW
ftr-428	186	5	irs	ORG
ftr-428	186	6	section 2033	LAW
ftr-428	186	7	35 28	DATE
ftr-428	187	1	comerica bank	ORG
ftr-428	187	2	v. united states	PERSON
ftr-428	187	3	93	CARDINAL
ftr-428	187	4	225	CARDINAL
ftr-428	187	5	228	CARDINAL
ftr-428	187	6	6th	ORDINAL
ftr-428	187	7	1996	DATE
ftr-428	188	1	29	CARDINAL
ftr-428	189	1	229	CARDINAL
ftr-428	189	2	30	CARDINAL
ftr-428	191	1	20.2033-1(a	CARDINAL
ftr-428	192	1	31	CARDINAL
ftr-428	193	1	34	CARDINAL
ftr-428	195	1	144	CARDINAL
ftr-428	195	2	1995	DATE
ftr-428	195	3	108	CARDINAL
ftr-428	195	4	1393	CARDINAL
ftr-428	195	5	fed	ORG
ftr-428	195	6	cir. 1997	ORG
ftr-428	196	1	32	DATE
ftr-428	196	2	arrington	ORG
ftr-428	196	3	34	DATE
ftr-428	198	1	147	CARDINAL
ftr-428	198	2	33	CARDINAL
ftr-428	199	1	20.2033-1(b	CARDINAL
ftr-428	200	1	34	CARDINAL
ftr-428	203	1	75-127	CARDINAL
ftr-428	203	2	1975-1	DATE
ftr-428	203	3	296	CARDINAL
ftr-428	205	1	69	CARDINAL
ftr-428	205	2	219	CARDINAL
ftr-428	206	1	2033	CARDINAL
ftr-428	207	1	connecticut bank & trust co.	ORG
ftr-428	208	1	united states	GPE
ftr-428	208	2	465	CARDINAL
ftr-428	208	3	760	CARDINAL
ftr-428	208	4	763	CARDINAL
ftr-428	208	5	2d	DATE
ftr-428	208	6	1972	DATE
ftr-428	209	1	35	CARDINAL
ftr-428	210	1	74	CARDINAL
ftr-428	210	2	540,545-47	CARDINAL
ftr-428	210	3	1980	DATE
ftr-428	210	4	acq.	GPE
ftr-428	210	5	1981	DATE
ftr-428	210	6	2	CARDINAL
ftr-428	210	7	1	CARDINAL
ftr-428	211	1	55-123	CARDINAL
ftr-428	211	2	1955-1	DATE
ftr-428	211	3	443	CARDINAL
ftr-428	212	1	15	CARDINAL
ftr-428	213	1	cch	PERSON
ftr-428	213	2	855	CARDINAL
ftr-428	213	3	t.c.	GPE
ftr-428	214	1	56,164	CARDINAL
ftr-428	214	2	56-696	CARDINAL
ftr-428	214	3	1956	DATE
ftr-428	215	1	200	CARDINAL
ftr-428	215	2	thirteen	CARDINAL
ftr-428	215	3	indian	NORP
ftr-428	218	1	simmons41	ORG
ftr-428	218	2	zero	CARDINAL
ftr-428	220	1	exxon	ORG
ftr-428	220	2	a year	DATE
ftr-428	220	3	section 1341	LAW
ftr-428	220	4	36	CARDINAL
ftr-428	221	1	2033	CARDINAL
ftr-428	222	1	welch v. hall	PERSON
ftr-428	222	2	134	CARDINAL
ftr-428	222	3	366	CARDINAL
ftr-428	222	4	1st	ORDINAL
ftr-428	222	5	first victoria nat'l bank	ORG
ftr-428	222	6	v. united states	PERSON
ftr-428	222	7	620	CARDINAL
ftr-428	222	8	1107	DATE
ftr-428	222	9	5th	ORDINAL
ftr-428	222	10	1980	DATE
ftr-428	223	1	37	CARDINAL
ftr-428	223	2	74	CARDINAL
ftr-428	224	1	540	CARDINAL
ftr-428	224	2	1980	DATE
ftr-428	225	1	38	CARDINAL
ftr-428	225	2	74	CARDINAL
ftr-428	226	1	545	CARDINAL
ftr-428	229	1	39	CARDINAL
ftr-428	230	1	547	CARDINAL
ftr-428	230	2	40	CARDINAL
ftr-428	231	1	41 b.t.a	QUANTITY
ftr-428	231	2	1940	DATE
ftr-428	232	1	one-half	CARDINAL
ftr-428	233	1	41	CARDINAL
ftr-428	234	1	united states	GPE
ftr-428	234	2	simmons	PERSON
ftr-428	234	3	346	CARDINAL
ftr-428	234	4	213	CARDINAL
ftr-428	234	5	5th	ORDINAL
ftr-428	234	6	1965	DATE
ftr-428	234	7	12	CARDINAL
ftr-428	234	8	6291	DATE
ftr-428	234	9	63	CARDINAL
ftr-428	234	10	12176	DATE
ftr-428	234	11	ga	ORG
ftr-428	234	12	1963	DATE
ftr-428	235	1	42	CARDINAL
ftr-428	236	1	california	GPE
ftr-428	236	2	133	CARDINAL
ftr-428	236	3	428	CARDINAL
ftr-428	236	4	432	CARDINAL
ftr-428	236	5	9th	ORDINAL
ftr-428	236	6	1943	DATE
ftr-428	238	1	43	CARDINAL
ftr-428	238	2	simmons	PERSON
ftr-428	238	3	346	CARDINAL
ftr-428	238	4	215	CARDINAL
ftr-428	238	5	44	DATE
ftr-428	238	6	smith v. commissioner	ORG
ftr-428	238	7	108 t.c	QUANTITY
ftr-428	239	1	412	CARDINAL
ftr-428	239	2	1997	DATE
ftr-428	239	3	198	CARDINAL
ftr-428	239	4	515	CARDINAL
ftr-428	239	5	5th	ORDINAL
ftr-428	239	6	1999	DATE
ftr-428	239	7	nonacq.	GPE
ftr-428	239	8	2000	CARDINAL
ftr-428	239	9	19	CARDINAL
ftr-428	240	1	962	CARDINAL
ftr-428	241	1	45	CARDINAL
ftr-428	241	2	108 t.c	QUANTITY
ftr-428	242	1	426	CARDINAL
ftr-428	243	1	florida	GPE
ftr-428	244	1	5:2	CARDINAL
ftr-428	244	2	fifth	ORDINAL
ftr-428	244	3	section 2033.47	LAW
ftr-428	245	1	eisenberg	PERSON
ftr-428	245	2	eisenberg	PERSON
ftr-428	245	3	exxon	ORG
ftr-428	245	4	to49	ORG
ftr-428	246	1	third	ORDINAL
ftr-428	247	1	46	DATE
ftr-428	248	1	1341	CARDINAL
ftr-428	249	1	198	CARDINAL
ftr-428	249	2	527	CARDINAL
ftr-428	250	1	47	DATE
ftr-428	251	1	527	CARDINAL
ftr-428	251	2	section 1341	LAW
ftr-428	252	1	48	DATE
ftr-428	253	1	528-529	CARDINAL
ftr-428	253	2	49	DATE
ftr-428	254	1	d.	NORP
ftr-428	254	2	second	ORDINAL
ftr-428	255	1	155	CARDINAL
ftr-428	255	2	50	CARDINAL
ftr-428	255	3	2d	DATE
ftr-428	255	4	1998	DATE
ftr-428	256	1	50	CARDINAL
ftr-428	257	1	davis v. commissioner	PERSON
ftr-428	257	2	110 t.c	QUANTITY
ftr-428	257	3	530	CARDINAL
ftr-428	257	4	1998	DATE
ftr-428	257	5	1986	DATE
ftr-428	257	6	eisenberg v. commissioner	PERSON
ftr-428	257	7	155	CARDINAL
ftr-428	257	8	50	CARDINAL
ftr-428	257	9	2d	DATE
ftr-428	257	10	1998	DATE
ftr-428	257	11	74	CARDINAL
ftr-428	258	1	cch	PERSON
ftr-428	258	2	1046	PERSON
ftr-428	258	3	t.c.	GPE
ftr-428	259	1	97,483	CARDINAL
ftr-428	259	2	1997	DATE
ftr-428	259	3	second	ORDINAL
ftr-428	263	1	1048	CARDINAL
ftr-428	263	2	jameson v. commissioner	ORG
ftr-428	263	3	77	CARDINAL
ftr-428	263	4	t.c.	PERSON
ftr-428	264	1	1383	DATE
ftr-428	264	2	t.c.	GPE
ftr-428	265	1	99,043	CARDINAL
ftr-428	267	1	armstrong v. united states	PERSON
ftr-428	267	2	85	CARDINAL
ftr-428	267	3	1320	DATE
ftr-428	267	4	2000	DATE
ftr-428	268	1	51	CARDINAL
ftr-428	270	1	20.2031-7. 2001	DATE
ftr-428	270	2	florida	GPE
ftr-428	272	1	2	CARDINAL
ftr-428	276	1	3	CARDINAL
ftr-428	276	2	fifty-three year old	DATE
ftr-428	276	3	section 20.2031-[7t(d	LAW
ftr-428	277	1	1	CARDINAL
ftr-428	277	2	the age of 53 years	DATE
ftr-428	277	3	2	CARDINAL
ftr-428	277	4	2033	CARDINAL
ftr-428	278	1	first victoria national bank	ORG
ftr-428	278	2	united states,55	ORG
ftr-428	278	3	section 2033	LAW
ftr-428	280	1	7	CARDINAL
ftr-428	280	2	first	ORDINAL
ftr-428	280	3	novel.6	ORG
ftr-428	280	4	52	DATE
ftr-428	282	1	20.7520-3(b	CARDINAL
ftr-428	283	1	53	CARDINAL
ftr-428	285	1	20.2031-1(a	CARDINAL
ftr-428	287	1	76	CARDINAL
ftr-428	287	2	1976-2	DATE
ftr-428	287	3	264	CARDINAL
ftr-428	288	1	54	DATE
ftr-428	291	1	76	CARDINAL
ftr-428	291	2	1976-2	DATE
ftr-428	291	3	264	CARDINAL
ftr-428	292	1	55	CARDINAL
ftr-428	292	2	620 f.2d 1096	CARDINAL
ftr-428	292	3	5th	ORDINAL
ftr-428	292	4	1980	DATE
ftr-428	293	1	56	CARDINAL
ftr-428	294	1	first victoria nat'l bank	ORG
ftr-428	294	2	620	CARDINAL
ftr-428	294	3	1106	DATE
ftr-428	295	1	57	DATE
ftr-428	297	1	andrews	PERSON
ftr-428	297	2	850	CARDINAL
ftr-428	297	3	1279	CARDINAL
ftr-428	297	4	1291	DATE
ftr-428	297	5	e.d. va	GPE
ftr-428	297	6	1994	DATE
ftr-428	298	1	58	DATE
ftr-428	299	1	1279	CARDINAL
ftr-428	300	1	59	CARDINAL
ftr-428	301	1	d.	NORP
ftr-428	302	1	v. crowell	PERSON
ftr-428	302	2	733 s.w.2d 89	CARDINAL
ftr-428	302	3	1987	DATE
ftr-428	303	1	60	CARDINAL
ftr-428	304	1	1286	CARDINAL
ftr-428	305	1	5:2	CARDINAL
ftr-428	305	2	section 2033	LAW
ftr-428	306	1	2033	CARDINAL
ftr-428	306	2	section 2033	LAW
ftr-428	307	1	2034	CARDINAL
ftr-428	308	1	1918	DATE
ftr-428	309	1	section 2034	LAW
ftr-428	309	2	section 2053.66	LAW
ftr-428	309	3	section 2034	LAW
ftr-428	309	4	section 2033	LAW
ftr-428	310	1	c. section 2036	PERSON
ftr-428	310	2	61	CARDINAL
ftr-428	311	1	545	CARDINAL
ftr-428	312	1	62	CARDINAL
ftr-428	313	1	546-547	QUANTITY
ftr-428	314	1	zero	CARDINAL
ftr-428	317	1	63	DATE
ftr-428	317	2	2034	CARDINAL
ftr-428	318	1	64	CARDINAL
ftr-428	319	1	1918	DATE
ftr-428	321	1	65	CARDINAL
ftr-428	321	2	40	CARDINAL
ftr-428	322	1	1057	CARDINAL
ftr-428	322	2	1097	DATE
ftr-428	322	3	1918	DATE
ftr-428	323	1	65	CARDINAL
ftr-428	324	1	empire trust co.	ORG
ftr-428	325	1	94	CARDINAL
ftr-428	325	2	307	CARDINAL
ftr-428	325	3	9	CARDINAL
ftr-428	325	4	1 (1947	DATE
ftr-428	327	1	section 2043(b	LAW
ftr-428	328	1	2043(b	CARDINAL
ftr-428	329	1	66	CARDINAL
ftr-428	330	1	herrmann v. commissioner	ORG
ftr-428	330	2	85	CARDINAL
ftr-428	330	3	1032	CARDINAL
ftr-428	330	4	2d	DATE
ftr-428	330	5	1996	DATE
ftr-428	331	1	20011 1	DATE
ftr-428	332	1	2036,67	CARDINAL
ftr-428	332	2	property69	ORG
ftr-428	334	1	section 2036(a	PERSON
ftr-428	334	2	2	CARDINAL
ftr-428	338	1	20.236-1(b)(3)(iii	TIME
ftr-428	339	1	68	CARDINAL
ftr-428	339	2	2036.	DATE
ftr-428	341	1	335	CARDINAL
ftr-428	341	2	632	CARDINAL
ftr-428	341	3	637-638	CARDINAL
ftr-428	341	4	1949	DATE
ftr-428	341	5	section 811	LAW
ftr-428	341	6	pennsylvania	GPE
ftr-428	341	7	1826	DATE
ftr-428	341	8	this day	DATE
ftr-428	341	9	1884	DATE
ftr-428	341	10	pennsylvania supreme court	ORG
ftr-428	342	1	70	DATE
ftr-428	343	1	united states	GPE
ftr-428	343	2	grace	ORG
ftr-428	343	3	395	CARDINAL
ftr-428	343	4	316	CARDINAL
ftr-428	343	5	320	CARDINAL
ftr-428	343	6	1969	DATE
ftr-428	343	7	335	CARDINAL
ftr-428	343	8	u.s.	GPE
ftr-428	343	9	639	CARDINAL
ftr-428	343	10	646	CARDINAL
ftr-428	343	11	1949	DATE
ftr-428	343	12	309	CARDINAL
ftr-428	343	13	1940	DATE
ftr-428	343	14	gilman v. commissioner	PERSON
ftr-428	343	15	65	CARDINAL
ftr-428	343	16	296	CARDINAL
ftr-428	343	17	547	CARDINAL
ftr-428	343	18	32	CARDINAL
ftr-428	343	19	2d	DATE
ftr-428	343	20	1976	DATE
ftr-428	343	21	deobald v. u.s.	PERSON
ftr-428	343	22	444	CARDINAL
ftr-428	343	23	374	CARDINAL
ftr-428	343	24	382	CARDINAL
ftr-428	344	1	71	CARDINAL
ftr-428	345	1	hallock	ORG
ftr-428	345	2	308	CARDINAL
ftr-428	345	3	u.s. 106	GPE
ftr-428	345	4	114	CARDINAL
ftr-428	345	5	1940	DATE
ftr-428	346	1	florida	GPE
ftr-428	346	2	5:2	CARDINAL
ftr-428	346	3	congress	ORG
ftr-428	346	4	section 2036.72	LAW
ftr-428	346	5	congress	ORG
ftr-428	346	6	three	CARDINAL
ftr-428	346	7	cases73	ORG
ftr-428	346	8	1976	DATE
ftr-428	346	9	congress	ORG
ftr-428	346	10	united states	GPE
ftr-428	346	11	72	DATE
ftr-428	347	1	281	CARDINAL
ftr-428	347	2	238	CARDINAL
ftr-428	347	3	1930	DATE
ftr-428	347	4	335	CARDINAL
ftr-428	348	1	u.s.	GPE
ftr-428	349	1	641-642	CARDINAL
ftr-428	352	1	joseph isenbergh	PERSON
ftr-428	352	2	51	CARDINAL
ftr-428	353	1	l. rev	PERSON
ftr-428	353	2	1	CARDINAL
ftr-428	353	3	13-15	CARDINAL
ftr-428	353	4	1984	DATE
ftr-428	354	1	73	CARDINAL
ftr-428	355	1	three	CARDINAL
ftr-428	355	2	burnet v. northern trust co.	ORG
ftr-428	355	3	283	CARDINAL
ftr-428	355	4	782	CARDINAL
ftr-428	355	5	1931	DATE
ftr-428	355	6	283	CARDINAL
ftr-428	355	7	783	CARDINAL
ftr-428	355	8	1931	DATE
ftr-428	355	9	mccormick	PERSON
ftr-428	355	10	283	CARDINAL
ftr-428	355	11	u.s.	GPE
ftr-428	355	12	784	CARDINAL
ftr-428	355	13	1931	DATE
ftr-428	356	1	74	CARDINAL
ftr-428	357	1	335	CARDINAL
ftr-428	357	2	u.s.	GPE
ftr-428	357	3	639	CARDINAL
ftr-428	357	4	congress	ORG
ftr-428	358	1	335	CARDINAL
ftr-428	359	1	u.s.	GPE
ftr-428	359	2	640	CARDINAL
ftr-428	359	3	united states	GPE
ftr-428	359	4	byrum	ORG
ftr-428	359	5	408	CARDINAL
ftr-428	359	6	125	CARDINAL
ftr-428	359	7	160	CARDINAL
ftr-428	359	8	165	CARDINAL
ftr-428	359	9	1972	DATE
ftr-428	359	10	j. white	PERSON
ftr-428	360	1	75	CARDINAL
ftr-428	361	1	335	CARDINAL
ftr-428	361	2	u.s.	GPE
ftr-428	361	3	639	CARDINAL
ftr-428	361	4	treasury	ORG
ftr-428	361	5	ogden mills	ORG
ftr-428	361	6	three	CARDINAL
ftr-428	361	7	supreme court	ORG
ftr-428	361	8	one-third	CARDINAL
ftr-428	361	9	25,000,000	MONEY
ftr-428	361	10	united states	GPE
ftr-428	361	11	byrum	ORG
ftr-428	361	12	408	CARDINAL
ftr-428	361	13	u.s.	GPE
ftr-428	361	14	159-160	CARDINAL
ftr-428	361	15	j. white	PERSON
ftr-428	362	1	hawley	PERSON
ftr-428	363	1	yesterday	DATE
ftr-428	364	1	schafer	PERSON
ftr-428	364	2	wisconsin	GPE
ftr-428	366	1	sabath	PERSON
ftr-428	367	1	the last few years	DATE
ftr-428	368	1	hawley	PERSON
ftr-428	370	1	sabath	PERSON
ftr-428	372	1	74	CARDINAL
ftr-428	373	1	7198	DATE
ftr-428	373	2	united states	GPE
ftr-428	373	3	byrum	ORG
ftr-428	374	1	408	CARDINAL
ftr-428	374	2	u.s.	GPE
ftr-428	375	1	160	CARDINAL
ftr-428	375	2	j. white	PERSON
ftr-428	376	1	76	CARDINAL
ftr-428	377	1	408	CARDINAL
ftr-428	378	1	125	CARDINAL
ftr-428	378	2	1972	DATE
ftr-428	378	3	2001u	CARDINAL
ftr-428	378	4	congress	ORG
ftr-428	378	5	section 77	LAW
ftr-428	379	1	the tax reform act of	LAW
ftr-428	379	2	1976	DATE
ftr-428	381	1	95-600	CARDINAL
ftr-428	382	1	june 22, 1976	DATE
ftr-428	383	1	2	CARDINAL
ftr-428	383	2	1	CARDINAL
ftr-428	383	3	3-year	DATE
ftr-428	383	4	section 318	LAW
ftr-428	383	5	at least 20 percent	PERCENT
ftr-428	384	1	3	CARDINAL
ftr-428	384	2	2035	CARDINAL
ftr-428	384	3	section 2035	LAW
ftr-428	384	4	1	CARDINAL
ftr-428	385	1	the house committee report	ORG
ftr-428	385	2	byrum	GPE
ftr-428	387	1	94-1380	CARDINAL
ftr-428	387	2	94th	LAW
ftr-428	387	3	2d	CARDINAL
ftr-428	388	1	64	CARDINAL
ftr-428	388	2	1976	DATE
ftr-428	390	1	1976	DATE
ftr-428	390	2	589	CARDINAL
ftr-428	390	3	1976	DATE
ftr-428	391	1	byrum	ORG
ftr-428	392	1	64	DATE
ftr-428	393	1	79	CARDINAL
ftr-428	396	1	101st	ORG
ftr-428	396	2	2d	CARDINAL
ftr-428	397	1	16-19	CARDINAL
ftr-428	398	1	1990	DATE
ftr-428	399	1	three	CARDINAL
ftr-428	400	1	first	ORDINAL
ftr-428	401	1	second	ORDINAL
ftr-428	402	1	third	ORDINAL
ftr-428	403	1	16	DATE
ftr-428	404	1	years	DATE
ftr-428	407	1	18	DATE
ftr-428	408	1	treasury	ORG
ftr-428	410	1	25.2702-3(b)(2	CARDINAL
ftr-428	410	2	3	CARDINAL
ftr-428	411	1	a year	DATE
ftr-428	411	2	at least 18 months	DATE
ftr-428	412	1	florida	GPE
ftr-428	413	1	5:2	CARDINAL
ftr-428	413	2	203 6(c	QUANTITY
ftr-428	414	1	80	CARDINAL
ftr-428	414	2	chapter 1482	LAW
ftr-428	414	3	section 2702	LAW
ftr-428	414	4	4	CARDINAL
ftr-428	414	5	2036()(1	CARDINAL
ftr-428	414	6	congress	ORG
ftr-428	414	7	80	CARDINAL
ftr-428	415	1	1987	DATE
ftr-428	417	1	100-203	CARDINAL
ftr-428	417	2	2036	CARDINAL
ftr-428	417	3	1987	DATE
ftr-428	417	4	december 17, 1987	DATE
ftr-428	418	1	section 2036(c	LAW
ftr-428	418	2	ten years	DATE
ftr-428	419	1	2036(c)(6	CARDINAL
ftr-428	420	1	100-1104	CARDINAL
ftr-428	420	2	74	CARDINAL
ftr-428	422	1	89-99	DATE
ftr-428	422	2	422	CARDINAL
ftr-428	423	1	81	DATE
ftr-428	424	1	1990	DATE
ftr-428	426	1	101-508	CARDINAL
ftr-428	426	2	11601	DATE
ftr-428	426	3	104	CARDINAL
ftr-428	427	1	1388	DATE
ftr-428	428	1	1990	DATE
ftr-428	428	2	§§ 2701-2704	ORG
ftr-428	428	3	chapter 14	LAW
ftr-428	428	4	oct. 8, 1990	DATE
ftr-428	428	5	11601	CARDINAL
ftr-428	430	1	2702(a)(3	CARDINAL
ftr-428	431	1	82	CARDINAL
ftr-428	432	1	chapter 14	LAW
ftr-428	432	2	1990	DATE
ftr-428	434	1	101-508	CARDINAL
ftr-428	434	2	11602(a	CARDINAL
ftr-428	435	1	1988	DATE
ftr-428	437	1	102	CARDINAL
ftr-428	438	1	3342	CARDINAL
ftr-428	439	1	83	CARDINAL
ftr-428	441	1	section 2702	LAW
ftr-428	441	2	2036	CARDINAL
ftr-428	444	1	2702(a)(1	CARDINAL
ftr-428	444	2	2701(e)(2	CARDINAL
ftr-428	445	1	25.2701-1(d)(2	CARDINAL
ftr-428	447	1	§	ORG
ftr-428	447	2	2704(c)(2	CARDINAL
ftr-428	449	1	section 2702	LAW
ftr-428	449	2	zero	CARDINAL
ftr-428	451	1	2702(a)(2)(b	CARDINAL
ftr-428	452	1	7520	CARDINAL
ftr-428	454	1	25.27023(b),(c	CARDINAL
ftr-428	456	1	zero	CARDINAL
ftr-428	456	2	§ 2702	ORG
ftr-428	458	1	25.2702-6	CARDINAL
ftr-428	458	2	84	CARDINAL
ftr-428	459	1	treasury	ORG
ftr-428	460	1	200o1	CARDINAL
ftr-428	460	2	florida	GPE
ftr-428	460	3	2	CARDINAL
ftr-428	460	4	section 2036	LAW
ftr-428	460	5	section 2036	LAW
ftr-428	462	1	zero	CARDINAL
ftr-428	464	1	1990	DATE
ftr-428	464	2	s. 3209	ORG
ftr-428	464	3	101st	ORG
ftr-428	465	1	1990	DATE
ftr-428	465	2	136	CARDINAL
ftr-428	467	1	85	CARDINAL
ftr-428	468	1	2001	DATE
ftr-428	470	1	25.2702-6	CARDINAL
ftr-428	471	1	2702	CARDINAL
ftr-428	471	2	2036	CARDINAL
ftr-428	473	1	101	CARDINAL
ftr-428	473	2	3d	CARDINAL
ftr-428	473	3	1996	DATE
ftr-428	474	1	520	CARDINAL
ftr-428	474	2	1230 (1997	DATE
ftr-428	475	1	v. united states	PERSON
ftr-428	475	2	116	CARDINAL
ftr-428	475	3	749	CARDINAL
ftr-428	475	4	5th	ORDINAL
ftr-428	475	5	1997	DATE
ftr-428	475	6	184	CARDINAL
ftr-428	475	7	1074	CARDINAL
ftr-428	475	8	9th	ORDINAL
ftr-428	475	9	1999	DATE
ftr-428	475	10	ronald h. jensen	PERSON
ftr-428	475	11	d'ambrosio	PERSON
ftr-428	476	1	4	CARDINAL
ftr-428	476	2	fla	GPE
ftr-428	477	1	537	CARDINAL
ftr-428	477	2	1999	DATE
ftr-428	478	1	jensen	PERSON
ftr-428	479	1	11	CARDINAL
ftr-428	480	1	808	CARDINAL
ftr-428	480	2	1987	DATE
ftr-428	480	3	897	CARDINAL
ftr-428	480	4	516	CARDINAL
ftr-428	480	5	fed	ORG
ftr-428	480	6	cir. 1990	ORG
ftr-428	482	1	wendy c. gerzog	PERSON
ftr-428	482	2	89	CARDINAL
ftr-428	482	3	551	CARDINAL
ftr-428	482	4	oct. 23, 2000	DATE
ftr-428	483	1	86	CARDINAL
ftr-428	486	1	20.2036-1(a	CARDINAL
ftr-428	487	1	one	CARDINAL
ftr-428	487	2	more than one	CARDINAL
ftr-428	488	1	regis w. campfield	PERSON
ftr-428	488	2	martin b. dickinson	PERSON
ftr-428	488	3	william j. tumier	PERSON
ftr-428	488	4	343-344	CARDINAL
ftr-428	488	5	1999	DATE
ftr-428	489	1	87	DATE
ftr-428	490	1	2036(a)(1	CARDINAL
ftr-428	491	1	1987	DATE
ftr-428	491	2	2036	CARDINAL
ftr-428	492	1	1988	DATE
ftr-428	494	1	100-647	CARDINAL
ftr-428	494	2	102	CARDINAL
ftr-428	495	1	3342	CARDINAL
ftr-428	497	1	5:2	CARDINAL
ftr-428	498	1	8	CARDINAL
ftr-428	499	1	9	CARDINAL
ftr-428	499	2	1932	DATE
ftr-428	499	3	congress	ORG
ftr-428	499	4	section 2036	LAW
ftr-428	499	5	1997	DATE
ftr-428	501	1	105	CARDINAL
ftr-428	501	2	111	CARDINAL
ftr-428	502	1	788	CARDINAL
ftr-428	503	1	88	CARDINAL
ftr-428	504	1	2036(a)(2	CARDINAL
ftr-428	505	1	v. united states	GPE
ftr-428	505	2	143	CARDINAL
ftr-428	505	3	520	CARDINAL
ftr-428	505	4	525	CARDINAL
ftr-428	505	5	s.d.n.y. 1956	DATE
ftr-428	505	6	hollanderv	PERSON
ftr-428	506	1	united states	GPE
ftr-428	506	2	248	CARDINAL
ftr-428	506	3	247	CARDINAL
ftr-428	506	4	2d	DATE
ftr-428	506	5	1957	DATE
ftr-428	507	1	article 20(b)(3	LAW
ftr-428	508	1	143	CARDINAL
ftr-428	509	1	525	CARDINAL
ftr-428	510	1	second	ORDINAL
ftr-428	510	2	1951	DATE
ftr-428	510	3	1939	DATE
ftr-428	510	4	between march 18, 1937	DATE
ftr-428	510	5	february 11, 1939	DATE
ftr-428	511	1	hollander	PERSON
ftr-428	511	2	248	CARDINAL
ftr-428	511	3	250	CARDINAL
ftr-428	512	1	20.2036	CARDINAL
ftr-428	513	1	90	CARDINAL
ftr-428	514	1	281	CARDINAL
ftr-428	514	2	238	CARDINAL
ftr-428	514	3	1930	DATE
ftr-428	514	4	1926	DATE
ftr-428	515	1	this half	DATE
ftr-428	516	1	nichols v. bradley	PERSON
ftr-428	516	2	27	CARDINAL
ftr-428	516	3	47	DATE
ftr-428	516	4	48	DATE
ftr-428	516	5	1st	ORDINAL
ftr-428	516	6	1928	DATE
ftr-428	518	1	91	CARDINAL
ftr-428	519	1	71	CARDINAL
ftr-428	521	1	131	CARDINAL
ftr-428	521	2	46	CARDINAL
ftr-428	522	1	1516 (1931	DATE
ftr-428	523	1	congress	ORG
ftr-428	524	1	the next year	DATE
ftr-428	525	1	1932	DATE
ftr-428	527	1	72	CARDINAL
ftr-428	528	1	279	CARDINAL
ftr-428	531	1	nathan	PERSON
ftr-428	531	2	159	CARDINAL
ftr-428	531	3	546	CARDINAL
ftr-428	531	4	7th	ORDINAL
ftr-428	531	5	1947	DATE
ftr-428	531	6	higgins	PERSON
ftr-428	531	7	213	CARDINAL
ftr-428	531	8	884	CARDINAL
ftr-428	531	9	2d	DATE
ftr-428	531	10	1954	DATE
ftr-428	531	11	25	CARDINAL
ftr-428	531	12	1258	DATE
ftr-428	531	13	1956	DATE
ftr-428	534	1	1st	ORDINAL
ftr-428	535	1	1949	DATE
ftr-428	535	2	81 1(c	DATE
ftr-428	535	3	june 7, 1932	DATE
ftr-428	535	4	20011	DATE
ftr-428	535	5	florida	GPE
ftr-428	536	1	1932	DATE
ftr-428	536	2	1949-2	DATE
ftr-428	536	3	295-301	CARDINAL
ftr-428	536	4	92	CARDINAL
ftr-428	537	1	2036	CARDINAL
ftr-428	539	1	20.2036-1(b)(1)(i	CARDINAL
ftr-428	540	1	1932	DATE
ftr-428	544	1	25	CARDINAL
ftr-428	544	2	1258	CARDINAL
ftr-428	544	3	1261	CARDINAL
ftr-428	546	1	250	CARDINAL
ftr-428	546	2	492	CARDINAL
ftr-428	546	3	496	CARDINAL
ftr-428	546	4	5th	ORDINAL
ftr-428	547	1	1957	DATE
ftr-428	548	1	1932	DATE
ftr-428	549	1	4 t.c	PERSON
ftr-428	549	2	1175	CARDINAL
ftr-428	549	3	nonacq.	GPE
ftr-428	549	4	c.b. 8	ORG
ftr-428	549	5	1928	DATE
ftr-428	549	6	1932	DATE
ftr-428	551	1	annual	DATE
ftr-428	552	1	4 t.c	QUANTITY
ftr-428	553	1	1184	DATE
ftr-428	554	1	93	CARDINAL
ftr-428	555	1	213	CARDINAL
ftr-428	557	1	622	CARDINAL
ftr-428	557	2	627	CARDINAL
ftr-428	557	3	553	CARDINAL
ftr-428	557	4	637	CARDINAL
ftr-428	557	5	640	CARDINAL
ftr-428	557	6	1977	DATE
ftr-428	557	7	2038	CARDINAL
ftr-428	558	1	section 2038	LAW
ftr-428	560	1	94	CARDINAL
ftr-428	561	1	297	CARDINAL
ftr-428	561	2	894	CARDINAL
ftr-428	561	3	896	CARDINAL
ftr-428	561	4	2d	DATE
ftr-428	561	5	1962	DATE
ftr-428	562	1	5:2	CARDINAL
ftr-428	562	2	estate95	ORG
ftr-428	562	3	congress	ORG
ftr-428	562	4	legislation.96	PERSON
ftr-428	562	5	section 2036	LAW
ftr-428	563	1	section 2036(a)(1	LAW
ftr-428	563	2	pardee v. commissioner97	PERSON
ftr-428	564	1	two	CARDINAL
ftr-428	564	2	monthly	DATE
ftr-428	565	1	monthly	DATE
ftr-428	568	1	united states	GPE
ftr-428	568	2	byrum	ORG
ftr-428	568	3	the supreme court	ORG
ftr-428	570	1	95	CARDINAL
ftr-428	571	1	e.t. 5,	PERSON
ftr-428	571	2	1934-2	DATE
ftr-428	571	3	369	CARDINAL
ftr-428	571	4	t.d.	GPE
ftr-428	571	5	4729	DATE
ftr-428	571	6	1937-1	DATE
ftr-428	571	7	284	CARDINAL
ftr-428	572	1	67-97	CARDINAL
ftr-428	572	2	1967-1	DATE
ftr-428	572	3	380	CARDINAL
ftr-428	572	4	1934	DATE
ftr-428	573	1	1937	DATE
ftr-428	573	2	1938	DATE
ftr-428	573	3	treasury	ORG
ftr-428	573	4	two	CARDINAL
ftr-428	574	1	4729	DATE
ftr-428	574	2	1937-1	DATE
ftr-428	574	3	284	CARDINAL
ftr-428	574	4	4868	CARDINAL
ftr-428	574	5	1938-2	DATE
ftr-428	574	6	356	CARDINAL
ftr-428	575	1	96	CARDINAL
ftr-428	576	1	88,91-92	CARDINAL
ftr-428	578	1	72-611,1972	DATE
ftr-428	578	2	526	CARDINAL
ftr-428	578	3	irs	ORG
ftr-428	578	4	section 2036	LAW
ftr-428	580	1	97	CARDINAL
ftr-428	580	2	49	CARDINAL
ftr-428	580	3	140	CARDINAL
ftr-428	580	4	1967	DATE
ftr-428	580	5	acq.	GPE
ftr-428	580	6	1973-2	DATE
ftr-428	580	7	3	CARDINAL
ftr-428	580	8	98	CARDINAL
ftr-428	581	1	150	CARDINAL
ftr-428	581	2	99	CARDINAL
ftr-428	582	1	150	CARDINAL
ftr-428	583	1	one	CARDINAL
ftr-428	583	2	summer	DATE
ftr-428	583	3	one season	DATE
ftr-428	583	4	monthly	DATE
ftr-428	583	5	500	MONEY
ftr-428	583	6	250	MONEY
ftr-428	583	7	monthly	DATE
ftr-428	584	1	142	CARDINAL
ftr-428	585	1	100	CARDINAL
ftr-428	586	1	united states	ORG
ftr-428	586	2	byrum	ORG
ftr-428	586	3	408	CARDINAL
ftr-428	586	4	u.s.	GPE
ftr-428	586	5	125	CARDINAL
ftr-428	586	6	1972	DATE
ftr-428	587	1	101	CARDINAL
ftr-428	588	1	150	CARDINAL
ftr-428	590	1	2	CARDINAL
ftr-428	592	1	'03	DATE
ftr-428	593	1	byrum	GPE
ftr-428	594	1	4	CARDINAL
ftr-428	594	2	one	CARDINAL
ftr-428	595	1	5	CARDINAL
ftr-428	595	2	one	CARDINAL
ftr-428	595	3	third	ORDINAL
ftr-428	595	4	' 6	DATE
ftr-428	595	5	section 2036	LAW
ftr-428	596	1	' 7	DATE
ftr-428	597	1	court0 9	ORG
ftr-428	597	2	102	CARDINAL
ftr-428	598	1	120-125	CARDINAL
ftr-428	599	1	103	CARDINAL
ftr-428	599	2	smeadv	ORG
ftr-428	600	1	78 t.c	PERSON
ftr-428	600	2	1982	DATE
ftr-428	601	1	274-281	CARDINAL
ftr-428	602	1	104	CARDINAL
ftr-428	603	1	the tax court's	ORG
ftr-428	603	2	101 t.c	QUANTITY
ftr-428	603	3	300	CARDINAL
ftr-428	603	4	1993	DATE
ftr-428	606	1	95	CARDINAL
ftr-428	606	2	191	CARDINAL
ftr-428	606	3	irs	ORG
ftr-428	606	4	vak	NORP
ftr-428	606	5	973	CARDINAL
ftr-428	606	6	1992	DATE
ftr-428	608	1	95	CARDINAL
ftr-428	609	1	191	CARDINAL
ftr-428	609	2	105	CARDINAL
ftr-428	610	1	610	CARDINAL
ftr-428	610	2	1282	CARDINAL
ftr-428	610	3	5th	ORDINAL
ftr-428	610	4	1980	DATE
ftr-428	610	5	texas	GPE
ftr-428	610	6	united states	GPE
ftr-428	610	7	444	CARDINAL
ftr-428	611	1	374	CARDINAL
ftr-428	611	2	1978	DATE
ftr-428	612	1	106	CARDINAL
ftr-428	613	1	610	CARDINAL
ftr-428	613	2	1290	CARDINAL
ftr-428	614	1	107	CARDINAL
ftr-428	615	1	1291	DATE
ftr-428	616	1	108	CARDINAL
ftr-428	617	1	1292	CARDINAL
ftr-428	618	1	109	CARDINAL
ftr-428	618	2	68	CARDINAL
ftr-428	619	1	682	CARDINAL
ftr-428	619	2	1977	DATE
ftr-428	619	3	nonacq.	GPE
ftr-428	619	4	1978-2	DATE
ftr-428	619	5	3	CARDINAL
ftr-428	619	6	610	CARDINAL
ftr-428	619	7	1282	CARDINAL
ftr-428	619	8	5th	ORDINAL
ftr-428	619	9	1980	DATE
ftr-428	620	1	110	CARDINAL
ftr-428	620	2	castleberry	GPE
ftr-428	620	3	68	CARDINAL
ftr-428	621	1	690	CARDINAL
ftr-428	622	1	florida	GPE
ftr-428	623	1	5:2	CARDINAL
ftr-428	623	2	section 2036	LAW
ftr-428	623	3	fifth	ORDINAL
ftr-428	623	4	' 2	DATE
ftr-428	624	1	13	CARDINAL
ftr-428	624	2	congress	ORG
ftr-428	624	3	section 2036	LAW
ftr-428	627	1	ten	CARDINAL
ftr-428	628	1	6	CARDINAL
ftr-428	628	2	the supreme court	ORG
ftr-428	629	1	v. nathan's	PERSON
ftr-428	631	1	111	CARDINAL
ftr-428	632	1	610	CARDINAL
ftr-428	632	2	1282	CARDINAL
ftr-428	632	3	5th	ORDINAL
ftr-428	633	1	112	CARDINAL
ftr-428	634	1	1294	DATE
ftr-428	635	1	113	CARDINAL
ftr-428	636	1	1290	CARDINAL
ftr-428	636	2	shafer v. commissioner	GPE
ftr-428	636	3	749	CARDINAL
ftr-428	636	4	1216	CARDINAL
ftr-428	636	5	6th	ORDINAL
ftr-428	636	6	1984	DATE
ftr-428	637	1	114	CARDINAL
ftr-428	638	1	1939	DATE
ftr-428	638	2	811	CARDINAL
ftr-428	640	1	76	CARDINAL
ftr-428	640	2	53	CARDINAL
ftr-428	641	1	121	CARDINAL
ftr-428	641	2	811	CARDINAL
ftr-428	642	1	section 2036	LAW
ftr-428	642	2	section 81 l(c)(1)(b	LAW
ftr-428	642	3	1939	DATE
ftr-428	644	1	1954	DATE
ftr-428	644	2	supra	PERSON
ftr-428	644	3	18	CARDINAL
ftr-428	644	4	469	CARDINAL
ftr-428	644	5	115	CARDINAL
ftr-428	644	6	335	CARDINAL
ftr-428	645	1	632	CARDINAL
ftr-428	645	2	1949	DATE
ftr-428	646	1	116	CARDINAL
ftr-428	647	1	636	CARDINAL
ftr-428	648	1	117	CARDINAL
ftr-428	649	1	645	CARDINAL
ftr-428	649	2	650	CARDINAL
ftr-428	649	3	118	CARDINAL
ftr-428	650	1	159	CARDINAL
ftr-428	650	2	546	CARDINAL
ftr-428	650	3	7th	ORDINAL
ftr-428	650	4	1947	DATE
ftr-428	651	1	2001u	CARDINAL
ftr-428	651	2	florida	GPE
ftr-428	652	1	119	CARDINAL
ftr-428	652	2	v. united states	GPE
ftr-428	652	3	20	CARDINAL
ftr-428	654	1	22	CARDINAL
ftr-428	654	2	eight years	DATE
ftr-428	655	1	' 24	DATE
ftr-428	656	1	125	CARDINAL
ftr-428	656	2	section 2036	LAW
ftr-428	657	1	26	CARDINAL
ftr-428	658	1	section 203 6.127	LAW
ftr-428	660	1	the present day	DATE
ftr-428	662	1	119	CARDINAL
ftr-428	663	1	549	CARDINAL
ftr-428	663	2	120	CARDINAL
ftr-428	663	3	553	CARDINAL
ftr-428	663	4	637	CARDINAL
ftr-428	664	1	1977	DATE
ftr-428	665	1	121	CARDINAL
ftr-428	666	1	641	CARDINAL
ftr-428	666	2	122	CARDINAL
ftr-428	667	1	642	CARDINAL
ftr-428	668	1	123	CARDINAL
ftr-428	669	1	213	CARDINAL
ftr-428	670	1	ci	PERSON
ftr-428	671	1	631	CARDINAL
ftr-428	671	2	553	CARDINAL
ftr-428	671	3	642-643	QUANTITY
ftr-428	672	1	642-43	CARDINAL
ftr-428	672	2	124	CARDINAL
ftr-428	673	1	643	CARDINAL
ftr-428	673	2	125	CARDINAL
ftr-428	674	1	farell	ORG
ftr-428	674	2	553	CARDINAL
ftr-428	674	3	643	CARDINAL
ftr-428	674	4	126	CARDINAL
ftr-428	675	1	supra	PERSON
ftr-428	675	2	86	CARDINAL
ftr-428	676	1	127	CARDINAL
ftr-428	678	1	5:2	CARDINAL
ftr-428	680	1	2037	CARDINAL
ftr-428	680	2	1	CARDINAL
ftr-428	680	3	section 2037.-section 2037	LAW
ftr-428	680	4	129	CARDINAL
ftr-428	680	5	°	CARDINAL
ftr-428	682	1	31 128	CARDINAL
ftr-428	685	1	20.2037-1(d	CARDINAL
ftr-428	685	2	3	CARDINAL
ftr-428	687	1	255	CARDINAL
ftr-428	687	2	913	CARDINAL
ftr-428	687	3	918	CARDINAL
ftr-428	687	4	4th	ORDINAL
ftr-428	687	5	1958	DATE
ftr-428	688	1	129	CARDINAL
ftr-428	689	1	2037	CARDINAL
ftr-428	690	1	445	CARDINAL
ftr-428	690	2	979	CARDINAL
ftr-428	690	3	983	CARDINAL
ftr-428	690	4	2d	DATE
ftr-428	690	5	1971	DATE
ftr-428	693	1	78-15	CARDINAL
ftr-428	693	2	289	CARDINAL
ftr-428	693	3	130	CARDINAL
ftr-428	694	1	5%	PERCENT
ftr-428	697	1	20.2037-1(c)(4	CARDINAL
ftr-428	698	1	131	CARDINAL
ftr-428	698	2	section 2037(a	LAW
ftr-428	698	3	september 7, 1916	DATE
ftr-428	698	4	2	CARDINAL
ftr-428	698	5	october 8, 1949	DATE
ftr-428	698	6	5 percent	PERCENT
ftr-428	699	1	d.	NORP
ftr-428	700	1	20.2037-1(a	CARDINAL
ftr-428	701	1	20011	DATE
ftr-428	701	2	section 2037	LAW
ftr-428	701	3	3 2	CARDINAL
ftr-428	701	4	33 132	CARDINAL
ftr-428	703	1	20	CARDINAL
ftr-428	703	2	474	CARDINAL
ftr-428	703	3	1953)(wherein	CARDINAL
ftr-428	707	1	20.2037-1(b	CARDINAL
ftr-428	707	2	20.2037	CARDINAL
ftr-428	707	3	1	CARDINAL
ftr-428	707	4	5	CARDINAL
ftr-428	707	5	6	CARDINAL
ftr-428	708	1	v. marshall	PERSON
ftr-428	708	2	203	CARDINAL
ftr-428	708	3	534	CARDINAL
ftr-428	708	4	539-40	MONEY
ftr-428	708	5	3d	CARDINAL
ftr-428	708	6	1953	DATE
ftr-428	708	7	pennsylvania	GPE
ftr-428	708	8	one year	DATE
ftr-428	709	1	smith v. united states	PERSON
ftr-428	709	2	158	CARDINAL
ftr-428	709	3	344	CARDINAL
ftr-428	709	4	349	CARDINAL
ftr-428	709	5	d.	NORP
ftr-428	710	1	1957	DATE
ftr-428	711	1	1949	DATE
ftr-428	713	1	81-378	CARDINAL
ftr-428	714	1	891	CARDINAL
ftr-428	714	2	1949	DATE
ftr-428	714	3	2037	CARDINAL
ftr-428	715	1	81 1(c)(3)(b	DATE
ftr-428	715	2	1939	DATE
ftr-428	716	1	2037	CARDINAL
ftr-428	716	2	1954	DATE
ftr-428	717	1	133	CARDINAL
ftr-428	718	1	2037(a)(1	MONEY
ftr-428	720	1	20.2037-1(c	CARDINAL
ftr-428	720	2	2	CARDINAL
ftr-428	721	1	2037	CARDINAL
ftr-428	721	2	81	CARDINAL
ftr-428	721	3	1939	DATE
ftr-428	721	4	october 7, 1949	DATE
ftr-428	721	5	1954	DATE
ftr-428	722	1	those years	DATE
ftr-428	722	2	811	CARDINAL
ftr-428	722	3	3	CARDINAL
ftr-428	722	4	october 7, 1949	DATE
ftr-428	722	5	october 7, 1949	DATE
ftr-428	724	1	1949	DATE
ftr-428	724	2	132	CARDINAL
ftr-428	725	1	1954	DATE
ftr-428	725	2	the pre-october 8, 1949	DATE
ftr-428	725	3	spiegel v. commissioner	ORG
ftr-428	725	4	335	CARDINAL
ftr-428	726	1	701	CARDINAL
ftr-428	726	2	1949	DATE
ftr-428	727	1	congress	ORG
ftr-428	728	1	1954	DATE
ftr-428	728	2	supra	PERSON
ftr-428	728	3	18	CARDINAL
ftr-428	728	4	123	CARDINAL
ftr-428	728	5	1954	DATE
ftr-428	728	6	supra	PERSON
ftr-428	728	7	18	CARDINAL
ftr-428	728	8	90	CARDINAL
ftr-428	730	1	st.	GPE
ftr-428	730	2	louis union trust	ORG
ftr-428	730	3	louis union trust co.	ORG
ftr-428	730	4	296	CARDINAL
ftr-428	730	5	u.s.	GPE
ftr-428	730	6	becker v. st.	PERSON
ftr-428	730	7	louis union trust co.	ORG
ftr-428	730	8	296	CARDINAL
ftr-428	730	9	overtumedbyhelveringv	PERSON
ftr-428	731	1	hallock	PERSON
ftr-428	731	2	309	CARDINAL
ftr-428	731	3	1940	DATE
ftr-428	733	1	20.2037-1(g	CARDINAL
ftr-428	734	1	florida	GPE
ftr-428	734	2	5:2	CARDINAL
ftr-428	735	1	36	CARDINAL
ftr-428	735	2	section 2031	LAW
ftr-428	735	3	five	CARDINAL
ftr-428	736	1	1954	DATE
ftr-428	736	2	2037	CARDINAL
ftr-428	736	3	5%	PERCENT
ftr-428	736	4	5 percent	PERCENT
ftr-428	736	5	1	CARDINAL
ftr-428	736	6	20	CARDINAL
ftr-428	737	1	1954	DATE
ftr-428	737	2	supra	PERSON
ftr-428	737	3	18	CARDINAL
ftr-428	737	4	123	CARDINAL
ftr-428	737	5	1954	DATE
ftr-428	737	6	supra	PERSON
ftr-428	737	7	18	CARDINAL
ftr-428	737	8	90	CARDINAL
ftr-428	737	9	135	CARDINAL
ftr-428	738	1	2	CARDINAL
ftr-428	739	1	2037	CARDINAL
ftr-428	739	2	1954	DATE
ftr-428	739	3	the supreme court	ORG
ftr-428	740	1	fidelity-philadelphia trust co.	ORG
ftr-428	740	2	324	CARDINAL
ftr-428	740	3	108	CARDINAL
ftr-428	741	1	136	CARDINAL
ftr-428	744	1	20.2037-1(c)(3	CARDINAL
ftr-428	745	1	ofbogley v. united states	PERSON
ftr-428	745	2	514	CARDINAL
ftr-428	745	3	1039-40	CARDINAL
ftr-428	745	4	1975	DATE
ftr-428	748	1	76	CARDINAL
ftr-428	748	2	1976-1	DATE
ftr-428	748	3	273	CARDINAL
ftr-428	748	4	88-years old	DATE
ftr-428	748	5	irs	ORG
ftr-428	749	1	5%	PERCENT
ftr-428	751	1	roy v. commissioner	PERSON
ftr-428	751	2	54	CARDINAL
ftr-428	751	3	1317	CARDINAL
ftr-428	751	4	1322-1323	CARDINAL
ftr-428	751	5	1970	DATE
ftr-428	752	1	5%	PERCENT
ftr-428	752	2	2037	CARDINAL
ftr-428	753	1	137	CARDINAL
ftr-428	754	1	irs	ORG
ftr-428	754	2	irs	ORG
ftr-428	754	3	1457	DATE
ftr-428	755	1	20.2031-7t(d)(4	CARDINAL
ftr-428	757	1	robinette v. helvering	PERSON
ftr-428	757	2	318	CARDINAL
ftr-428	757	3	u.s.	GPE
ftr-428	757	4	184	CARDINAL
ftr-428	757	5	age 21	DATE
ftr-428	759	1	189	CARDINAL
ftr-428	760	1	robinette	PERSON
ftr-428	761	1	2037	CARDINAL
ftr-428	761	2	zero	CARDINAL
ftr-428	761	3	5%	PERCENT
ftr-428	762	1	173	CARDINAL
ftr-428	762	2	19	CARDINAL
ftr-428	762	3	3d	CARDINAL
ftr-428	762	4	1949	DATE
ftr-428	762	5	2001	DATE
ftr-428	763	1	3 9	CARDINAL
ftr-428	764	1	4	CARDINAL
ftr-428	764	2	congress	ORG
ftr-428	764	3	united states	GPE
ftr-428	764	4	52 a.f.t.r	QUANTITY
ftr-428	765	1	1911	DATE
ftr-428	765	2	e.d. pa	GPE
ftr-428	765	3	1957	DATE
ftr-428	765	4	261	CARDINAL
ftr-428	765	5	423	CARDINAL
ftr-428	765	6	3d	CARDINAL
ftr-428	765	7	1958	DATE
ftr-428	765	8	1949	DATE
ftr-428	766	1	85 years old	DATE
ftr-428	766	2	less than 5%	PERCENT
ftr-428	766	3	64	CARDINAL
ftr-428	766	4	59	CARDINAL
ftr-428	767	1	zero	CARDINAL
ftr-428	768	1	graham v. commissioner	PERSON
ftr-428	768	2	46	CARDINAL
ftr-428	768	3	415	CARDINAL
ftr-428	768	4	426	CARDINAL
ftr-428	768	5	6 years	DATE
ftr-428	769	1	426	CARDINAL
ftr-428	772	1	193	CARDINAL
ftr-428	772	2	724	CARDINAL
ftr-428	772	3	2d	DATE
ftr-428	772	4	1952	DATE
ftr-428	774	1	728	CARDINAL
ftr-428	779	1	35	CARDINAL
ftr-428	780	1	d.	NORP
ftr-428	780	2	robinette	PERSON
ftr-428	781	1	2037	CARDINAL
ftr-428	782	1	irs	ORG
ftr-428	782	2	1954	DATE
ftr-428	783	1	1954	DATE
ftr-428	783	2	supra	PERSON
ftr-428	783	3	18	CARDINAL
ftr-428	783	4	469	CARDINAL
ftr-428	783	5	1954	DATE
ftr-428	783	6	supra	PERSON
ftr-428	783	7	18	CARDINAL
ftr-428	784	1	20.2031	CARDINAL
ftr-428	786	1	20.2037-1(c)(3	CARDINAL
ftr-428	789	1	61-88	DATE
ftr-428	789	2	417	CARDINAL
ftr-428	790	1	91	CARDINAL
ftr-428	790	2	297	CARDINAL
ftr-428	790	3	robinette v. helvering	PERSON
ftr-428	790	4	zero	CARDINAL
ftr-428	791	1	138	CARDINAL
ftr-428	793	1	20.2037-1(c)(3	CARDINAL
ftr-428	794	1	139	CARDINAL
ftr-428	795	1	34	CARDINAL
ftr-428	795	2	968	CARDINAL
ftr-428	795	3	1960	DATE
ftr-428	795	4	5	CARDINAL
ftr-428	795	5	section 811	LAW
ftr-428	796	1	976	CARDINAL
ftr-428	797	1	5%	PERCENT
ftr-428	797	2	third	ORDINAL
ftr-428	798	1	v. marshall	PERSON
ftr-428	798	2	203	CARDINAL
ftr-428	798	3	534	CARDINAL
ftr-428	798	4	540	CARDINAL
ftr-428	798	5	3d	CARDINAL
ftr-428	798	6	1953	DATE
ftr-428	799	1	140	CARDINAL
ftr-428	799	2	34	CARDINAL
ftr-428	800	1	975	CARDINAL
ftr-428	801	1	florida	GPE
ftr-428	802	1	5:2	CARDINAL
ftr-428	802	2	section 2036	LAW
ftr-428	802	3	section 2037	LAW
ftr-428	802	4	section 2037	LAW
ftr-428	803	1	section 2033	LAW
ftr-428	803	2	2038142	DATE
ftr-428	804	1	143	CARDINAL
ftr-428	804	2	section 2037	LAW
ftr-428	805	1	congress	ORG
ftr-428	806	1	section 2036	LAW
ftr-428	806	2	congress	ORG
ftr-428	807	1	spiegel	ORG
ftr-428	808	1	estate.14 1	DATE
ftr-428	808	2	spiegel	ORG
ftr-428	808	3	congress	ORG
ftr-428	809	1	'46 141	DATE
ftr-428	809	2	allen v. united states	PERSON
ftr-428	809	3	558	CARDINAL
ftr-428	809	4	14	DATE
ftr-428	809	5	19	DATE
ftr-428	809	6	1977	DATE
ftr-428	809	7	2037	CARDINAL
ftr-428	809	8	one	CARDINAL
ftr-428	810	1	142	CARDINAL
ftr-428	810	2	section 2038	LAW
ftr-428	812	1	e	PERSON
ftr-428	813	1	143	CARDINAL
ftr-428	814	1	2033	CARDINAL
ftr-428	814	2	2037	CARDINAL
ftr-428	815	1	third	ORDINAL
ftr-428	816	1	144	CARDINAL
ftr-428	818	1	20.2037-1(c)(2	MONEY
ftr-428	819	1	145	CARDINAL
ftr-428	820	1	133	CARDINAL
ftr-428	821	1	146	CARDINAL
ftr-428	821	2	spiegelv	GPE
ftr-428	821	3	335	CARDINAL
ftr-428	821	4	u.s.	GPE
ftr-428	821	5	701,707	CARDINAL
ftr-428	821	6	1949	DATE
ftr-428	822	1	congress	ORG
ftr-428	822	2	spiegel	ORG
ftr-428	822	3	5%	PERCENT
ftr-428	822	4	october 8, 1949	DATE
ftr-428	823	1	1949	DATE
ftr-428	823	2	132	CARDINAL
ftr-428	824	1	1954	DATE
ftr-428	824	2	congress	ORG
ftr-428	824	3	2037	CARDINAL
ftr-428	825	1	between october 8, 1949	DATE
ftr-428	825	2	200ou	PERSON
ftr-428	825	3	florida	GPE
ftr-428	825	4	section 2037	LAW
ftr-428	825	5	2036147	DATE
ftr-428	825	6	2038	DATE
ftr-428	827	1	'49	PERSON
ftr-428	828	1	151	CARDINAL
ftr-428	828	2	1954	DATE
ftr-428	828	3	section 2037	LAW
ftr-428	829	1	1954	DATE
ftr-428	829	2	less than a	CARDINAL
ftr-428	829	3	five percent	PERCENT
ftr-428	830	1	section 2037	LAW
ftr-428	831	1	53	CARDINAL
ftr-428	832	1	15 4 and 1954	DATE
ftr-428	833	1	147	CARDINAL
ftr-428	834	1	struthers v. kelm	PERSON
ftr-428	834	2	218	CARDINAL
ftr-428	834	3	810	CARDINAL
ftr-428	834	4	8th	ORDINAL
ftr-428	834	5	1955	DATE
ftr-428	834	6	2036	CARDINAL
ftr-428	835	1	148	CARDINAL
ftr-428	836	1	united states	GPE
ftr-428	836	2	346	CARDINAL
ftr-428	836	3	335	CARDINAL
ftr-428	836	4	1953	DATE
ftr-428	836	5	2038	CARDINAL
ftr-428	837	1	149	CARDINAL
ftr-428	840	1	34	CARDINAL
ftr-428	840	2	968	CARDINAL
ftr-428	840	3	1960	DATE
ftr-428	840	4	trustee	ORG
ftr-428	840	5	4,000	MONEY
ftr-428	840	6	2037	CARDINAL
ftr-428	842	1	united states	GPE
ftr-428	842	2	byrum	ORG
ftr-428	842	3	408	CARDINAL
ftr-428	842	4	125	CARDINAL
ftr-428	842	5	1972	DATE
ftr-428	842	6	101 t.c	QUANTITY
ftr-428	842	7	300	CARDINAL
ftr-428	842	8	1993	DATE
ftr-428	842	9	one	CARDINAL
ftr-428	842	10	2036	CARDINAL
ftr-428	843	1	150	CARDINAL
ftr-428	843	2	34	CARDINAL
ftr-428	844	1	974	CARDINAL
ftr-428	844	2	151	CARDINAL
ftr-428	846	1	134	CARDINAL
ftr-428	847	1	153	CARDINAL
ftr-428	848	1	20.2037-1(b	CARDINAL
ftr-428	849	1	132	CARDINAL
ftr-428	849	2	154	CARDINAL
ftr-428	850	1	v. marshall	PERSON
ftr-428	850	2	203	CARDINAL
ftr-428	850	3	534	CARDINAL
ftr-428	850	4	3d	CARDINAL
ftr-428	850	5	1953	DATE
ftr-428	851	1	5:2	CARDINAL
ftr-428	851	2	2	CARDINAL
ftr-428	852	1	five percent	PERCENT
ftr-428	852	2	five percent	PERCENT
ftr-428	852	3	section 2037	LAW
ftr-428	852	4	1954	DATE
ftr-428	852	5	congress	ORG
ftr-428	852	6	five percent	PERCENT
ftr-428	852	7	1	CARDINAL
ftr-428	852	8	20	CARDINAL
ftr-428	855	1	three	CARDINAL
ftr-428	856	1	three	CARDINAL
ftr-428	856	2	only about 1	CARDINAL
ftr-428	857	1	540	CARDINAL
ftr-428	858	1	one-third	CARDINAL
ftr-428	858	2	1	CARDINAL
ftr-428	858	3	pennsylvania	GPE
ftr-428	858	4	2	CARDINAL
ftr-428	858	5	marshall	PERSON
ftr-428	858	6	3	CARDINAL
ftr-428	858	7	marshall	PERSON
ftr-428	858	8	marshall	PERSON
ftr-428	858	9	one year	DATE
ftr-428	859	1	539	CARDINAL
ftr-428	861	1	16 t.c	QUANTITY
ftr-428	861	2	918,922	CARDINAL
ftr-428	861	3	1951	DATE
ftr-428	862	1	a pre-october 8, 1949	DATE
ftr-428	862	2	2037	CARDINAL
ftr-428	862	3	2037	CARDINAL
ftr-428	863	1	2037(a)(2	CARDINAL
ftr-428	864	1	years	DATE
ftr-428	865	1	70-year old	DATE
ftr-428	865	2	20-year	DATE
ftr-428	866	1	20.2037	CARDINAL
ftr-428	866	2	5	CARDINAL
ftr-428	867	1	155	CARDINAL
ftr-428	867	2	133	CARDINAL
ftr-428	868	1	156	CARDINAL
ftr-428	869	1	136	CARDINAL
ftr-428	870	1	congress	ORG
ftr-428	870	2	2037	CARDINAL
ftr-428	873	1	157	DATE
ftr-428	874	1	supra	PERSON
ftr-428	874	2	134	CARDINAL
ftr-428	875	1	2001	DATE
ftr-428	876	1	florida	GPE
ftr-428	876	2	100	CARDINAL
ftr-428	877	1	about $4,000	MONEY
ftr-428	877	2	1,000,000	MONEY
ftr-428	878	1	more than $450,000	MONEY
ftr-428	878	2	4,000	MONEY
ftr-428	878	3	congress	ORG
ftr-428	878	4	spiegel	ORG
ftr-428	878	5	1	MONEY
ftr-428	878	6	three	CARDINAL
ftr-428	878	7	0.00390	MONEY
ftr-428	879	1	three	CARDINAL
ftr-428	879	2	$4,000 to $70.159	MONEY
ftr-428	879	3	congress	ORG
ftr-428	879	4	five percent	PERCENT
ftr-428	879	5	the five percent	PERCENT
ftr-428	880	1	61	CARDINAL
ftr-428	880	2	section 2037	LAW
ftr-428	881	1	62	CARDINAL
ftr-428	881	2	section 2037	LAW
ftr-428	882	1	163	CARDINAL
ftr-428	882	2	section 2037	LAW
ftr-428	882	3	section 2036	LAW
ftr-428	883	1	one	CARDINAL
ftr-428	883	2	section 2037	LAW
ftr-428	884	1	congress	ORG
ftr-428	885	1	158	CARDINAL
ftr-428	885	2	spiegel	ORG
ftr-428	885	3	335	CARDINAL
ftr-428	885	4	u.s.	GPE
ftr-428	885	5	727	CARDINAL
ftr-428	886	1	159	CARDINAL
ftr-428	887	1	733-734	CARDINAL
ftr-428	887	2	j. burton	PERSON
ftr-428	888	1	160	CARDINAL
ftr-428	889	1	s.	PERSON
ftr-428	889	2	831	CARDINAL
ftr-428	890	1	8-9	CARDINAL
ftr-428	891	1	161	CARDINAL
ftr-428	891	2	roy v. commissioner	PERSON
ftr-428	891	3	54	CARDINAL
ftr-428	891	4	1317	CARDINAL
ftr-428	891	5	1322	DATE
ftr-428	891	6	1970	DATE
ftr-428	892	1	162	CARDINAL
ftr-428	893	1	1949	DATE
ftr-428	895	1	378	CARDINAL
ftr-428	895	2	7	CARDINAL
ftr-428	895	3	63	CARDINAL
ftr-428	896	1	891	CARDINAL
ftr-428	896	2	1949	DATE
ftr-428	897	1	2037(a)(2	CARDINAL
ftr-428	898	1	163	CARDINAL
ftr-428	899	1	boris i.bittker	PERSON
ftr-428	899	2	elias clark	PERSON
ftr-428	899	3	grayson m.p	PERSON
ftr-428	899	4	345	CARDINAL
ftr-428	899	5	7th	ORDINAL
ftr-428	899	6	1996	DATE
ftr-428	900	1	164	CARDINAL
ftr-428	901	1	j. burton	PERSON
ftr-428	901	2	spiegel	ORG
ftr-428	902	1	fifth	ORDINAL
ftr-428	903	1	spiegel	ORG
ftr-428	903	2	335	CARDINAL
ftr-428	903	3	u.s.	GPE
ftr-428	903	4	727	CARDINAL
ftr-428	904	1	5:2	CARDINAL
ftr-428	904	2	congress	ORG
ftr-428	907	1	65	CARDINAL
ftr-428	908	1	'66	CARDINAL
ftr-428	912	1	e. section 2038	PERSON
ftr-428	913	1	section 2038	LAW
ftr-428	914	1	167 165	CARDINAL
ftr-428	914	2	roy v. commissioner	PERSON
ftr-428	914	3	54	CARDINAL
ftr-428	914	4	1317	CARDINAL
ftr-428	914	5	1322	DATE
ftr-428	914	6	1970	DATE
ftr-428	915	1	166	CARDINAL
ftr-428	918	1	graham v. commissioner	PERSON
ftr-428	918	2	46	CARDINAL
ftr-428	919	1	415	CARDINAL
ftr-428	919	2	1966	DATE
ftr-428	920	1	section 2037	LAW
ftr-428	921	1	426	CARDINAL
ftr-428	921	2	167	CARDINAL
ftr-428	922	1	june 22, 1936	DATE
ftr-428	922	2	3	CARDINAL
ftr-428	923	1	200o1	CARDINAL
ftr-428	923	2	florida	GPE
ftr-428	923	3	section 2038	LAW
ftr-428	924	1	6	CARDINAL
ftr-428	924	2	section 2038	LAW
ftr-428	924	3	' 7	DATE
ftr-428	925	1	section 2038	LAW
ftr-428	926	1	2036	CARDINAL
ftr-428	926	2	2037	CARDINAL
ftr-428	927	1	section 2038	LAW
ftr-428	929	1	20.2038-1(a	CARDINAL
ftr-428	930	1	168	CARDINAL
ftr-428	932	1	20.2038-1(b	CARDINAL
ftr-428	933	1	section 2038	LAW
ftr-428	935	1	jennings v. smith	PERSON
ftr-428	935	2	161	CARDINAL
ftr-428	935	3	74	CARDINAL
ftr-428	935	4	2d	DATE
ftr-428	935	5	1947	DATE
ftr-428	935	6	1939	DATE
ftr-428	936	1	12	CARDINAL
ftr-428	936	2	1164	DATE
ftr-428	936	3	1949	DATE
ftr-428	936	4	30 years old	DATE
ftr-428	936	5	age 30	DATE
ftr-428	939	1	54-537	CARDINAL
ftr-428	939	2	1954-2	DATE
ftr-428	939	3	316	CARDINAL
ftr-428	939	4	169	CARDINAL
ftr-428	940	1	553	CARDINAL
ftr-428	940	2	637	CARDINAL
ftr-428	940	3	1977	DATE
ftr-428	941	1	170	CARDINAL
ftr-428	942	1	2038	CARDINAL
ftr-428	944	1	helvering v. hallock	PERSON
ftr-428	944	2	309	CARDINAL
ftr-428	944	3	1940	DATE
ftr-428	944	4	2037	CARDINAL
ftr-428	945	1	133	CARDINAL
ftr-428	947	1	united states	GPE
ftr-428	947	2	346	CARDINAL
ftr-428	947	3	335	CARDINAL
ftr-428	947	4	1953	DATE
ftr-428	948	1	20.2038-1(a	CARDINAL
ftr-428	951	1	20.2038	CARDINAL
ftr-428	953	1	2038	CARDINAL
ftr-428	954	1	332	CARDINAL
ftr-428	954	2	590	CARDINAL
ftr-428	954	3	1st	ORDINAL
ftr-428	954	4	1964	DATE
ftr-428	955	1	september 30, 1947	DATE
ftr-428	955	2	august 16, 1954	DATE
ftr-428	955	3	2038	CARDINAL
ftr-428	957	1	20.2038	CARDINAL
ftr-428	958	1	5:2	CARDINAL
ftr-428	959	1	72	CARDINAL
ftr-428	959	2	congress	ORG
ftr-428	963	1	section 2038	LAW
ftr-428	963	2	175	CARDINAL
ftr-428	965	1	congress	ORG
ftr-428	965	2	section 2038(b	LAW
ftr-428	966	1	172	CARDINAL
ftr-428	970	1	20.2038-1(b	CARDINAL
ftr-428	971	1	173	CARDINAL
ftr-428	973	1	704	CARDINAL
ftr-428	973	2	73d	CARDINAL
ftr-428	973	3	2d	DATE
ftr-428	974	1	1934	DATE
ftr-428	974	2	1939-1	DATE
ftr-428	975	1	2	CARDINAL
ftr-428	975	2	581	CARDINAL
ftr-428	975	3	174	CARDINAL
ftr-428	977	1	30	CARDINAL
ftr-428	977	2	102	CARDINAL
ftr-428	977	3	1958	DATE
ftr-428	977	4	acq.	GPE
ftr-428	977	5	1958-2	DATE
ftr-428	977	6	6	CARDINAL
ftr-428	977	7	175	CARDINAL
ftr-428	978	1	27	CARDINAL
ftr-428	978	2	707	CARDINAL
ftr-428	978	3	1957	DATE
ftr-428	979	1	1924	DATE
ftr-428	979	2	june 2, 1924	DATE
ftr-428	979	3	4	CARDINAL
ftr-428	980	1	20.20381	CARDINAL
ftr-428	981	1	section 2038	LAW
ftr-428	983	1	20.20381(a)(2	CARDINAL
ftr-428	984	1	176	CARDINAL
ftr-428	985	1	grossman v. commissioner	PERSON
ftr-428	985	2	27	CARDINAL
ftr-428	986	1	709	CARDINAL
ftr-428	986	2	2001	DATE
ftr-428	986	3	florida	GPE
ftr-428	987	1	section 2038	LAW
ftr-428	988	1	8	CARDINAL
ftr-428	989	1	9	CARDINAL
ftr-428	990	1	section 2038	LAW
ftr-428	991	1	'82	DATE
ftr-428	991	2	177	CARDINAL
ftr-428	992	1	kasch v. commissioner	ORG
ftr-428	992	2	30	CARDINAL
ftr-428	993	1	102	CARDINAL
ftr-428	993	2	107	CARDINAL
ftr-428	993	3	1958	DATE
ftr-428	994	1	178	CARDINAL
ftr-428	995	1	united states	GPE
ftr-428	995	2	powell	PERSON
ftr-428	995	3	307	CARDINAL
ftr-428	995	4	10th	ORDINAL
ftr-428	995	5	1962	DATE
ftr-428	995	6	national bank of boston	ORG
ftr-428	995	7	320	CARDINAL
ftr-428	995	8	256	CARDINAL
ftr-428	995	9	frew v. commissioner	LAW
ftr-428	995	10	8	CARDINAL
ftr-428	995	11	1240 (1947	DATE
ftr-428	995	12	2038	CARDINAL
ftr-428	997	1	1244-1245	DATE
ftr-428	998	1	179	CARDINAL
ftr-428	999	1	29	CARDINAL
ftr-428	999	2	1223	CARDINAL
ftr-428	999	3	1958	DATE
ftr-428	999	4	age 30	DATE
ftr-428	999	5	graham v. commissioner	PERSON
ftr-428	999	6	46	CARDINAL
ftr-428	1000	1	415	CARDINAL
ftr-428	1000	2	1966	DATE
ftr-428	1000	3	zero	CARDINAL
ftr-428	1001	1	431	CARDINAL
ftr-428	1003	1	180	CARDINAL
ftr-428	1003	2	29	CARDINAL
ftr-428	1003	3	1223	CARDINAL
ftr-428	1003	4	1958	DATE
ftr-428	1004	1	181	CARDINAL
ftr-428	1005	1	1242-1243	DATE
ftr-428	1006	1	jacqueline	PERSON
ftr-428	1006	2	age 30 years	DATE
ftr-428	1007	1	d.	NORP
ftr-428	1007	2	50	CARDINAL
ftr-428	1008	1	182	CARDINAL
ftr-428	1009	1	tully	ORG
ftr-428	1009	2	united states	GPE
ftr-428	1009	3	528	CARDINAL
ftr-428	1009	4	1401	DATE
ftr-428	1009	5	1405-1406	DATE
ftr-428	1009	6	1976	DATE
ftr-428	1010	1	5:2	CARDINAL
ftr-428	1012	1	4	CARDINAL
ftr-428	1014	1	85	CARDINAL
ftr-428	1014	2	section 2038	LAW
ftr-428	1015	1	one	CARDINAL
ftr-428	1015	2	section 2038	LAW
ftr-428	1016	1	section 2038	LAW
ftr-428	1023	1	section 2038.	LAW
ftr-428	1024	1	f. section 2039	PERSON
ftr-428	1024	2	2036	CARDINAL
ftr-428	1026	1	80	CARDINAL
ftr-428	1026	2	1980-2	DATE
ftr-428	1026	3	272	CARDINAL
ftr-428	1026	4	183	CARDINAL
ftr-428	1029	1	80	CARDINAL
ftr-428	1029	2	1980-2	DATE
ftr-428	1029	3	272	CARDINAL
ftr-428	1030	1	184	CARDINAL
ftr-428	1031	1	182	CARDINAL
ftr-428	1032	1	185.estate	ORDINAL
ftr-428	1032	2	528	CARDINAL
ftr-428	1032	3	1406	DATE
ftr-428	1035	1	2001u	CARDINAL
ftr-428	1035	2	florida	GPE
ftr-428	1035	3	section 2039	LAW
ftr-428	1035	4	1954	DATE
ftr-428	1036	1	2037189	DATE
ftr-428	1036	2	186	CARDINAL
ftr-428	1037	1	1954	DATE
ftr-428	1037	2	supra	PERSON
ftr-428	1037	3	18	CARDINAL
ftr-428	1037	4	90	CARDINAL
ftr-428	1037	5	14	CARDINAL
ftr-428	1039	1	90	DATE
ftr-428	1040	1	section 2039	LAW
ftr-428	1042	1	2543	CARDINAL
ftr-428	1042	2	83d	CARDINAL
ftr-428	1042	3	2d	CARDINAL
ftr-428	1043	1	74	CARDINAL
ftr-428	1043	2	1954	DATE
ftr-428	1045	1	barr v. commissioner	PERSON
ftr-428	1045	2	40	CARDINAL
ftr-428	1045	3	227	CARDINAL
ftr-428	1045	4	234	CARDINAL
ftr-428	1045	5	1063	CARDINAL
ftr-428	1045	6	schelberg	PERSON
ftr-428	1045	7	70	CARDINAL
ftr-428	1045	8	690	CARDINAL
ftr-428	1045	9	698	CARDINAL
ftr-428	1045	10	1978	DATE
ftr-428	1045	11	612 f.2d	MONEY
ftr-428	1045	12	25	CARDINAL
ftr-428	1045	13	2d	DATE
ftr-428	1045	14	1979	DATE
ftr-428	1045	15	bahen	PERSON
ftr-428	1045	16	united states	GPE
ftr-428	1045	17	305	CARDINAL
ftr-428	1045	18	827	CARDINAL
ftr-428	1045	19	835	CARDINAL
ftr-428	1045	20	1962	DATE
ftr-428	1045	21	congress	ORG
ftr-428	1046	1	187	CARDINAL
ftr-428	1048	1	section 2039(a	LAW
ftr-428	1049	1	20.2039-1(b)(ii	CARDINAL
ftr-428	1049	2	6	CARDINAL
ftr-428	1050	1	looney v. united states	PERSON
ftr-428	1050	2	569	CARDINAL
ftr-428	1051	1	1569	CARDINAL
ftr-428	1051	2	ga	ORG
ftr-428	1051	3	1983	DATE
ftr-428	1053	1	188	CARDINAL
ftr-428	1053	2	section 2039	LAW
ftr-428	1053	3	march 3, 1931	DATE
ftr-428	1054	1	congress	ORG
ftr-428	1054	2	the tax reform act of	LAW
ftr-428	1054	3	1976	DATE
ftr-428	1057	1	94-1380	CARDINAL
ftr-428	1057	2	94th	LAW
ftr-428	1057	3	2d	CARDINAL
ftr-428	1058	1	68	CARDINAL
ftr-428	1059	1	100	CARDINAL
ftr-428	1060	1	3436	CARDINAL
ftr-428	1060	2	march 17, 1954	DATE
ftr-428	1060	3	bymes	PERSON
ftr-428	1060	4	1954	DATE
ftr-428	1060	5	supra	PERSON
ftr-428	1060	6	18	CARDINAL
ftr-428	1060	7	123	CARDINAL
ftr-428	1060	8	house	ORG
ftr-428	1063	1	98-369	CARDINAL
ftr-428	1063	2	1984	DATE
ftr-428	1063	3	§§ 2039(c)(g	ORG
ftr-428	1065	1	99	CARDINAL
ftr-428	1065	2	1986	DATE
ftr-428	1066	1	section 2039	LAW
ftr-428	1067	1	1954	DATE
ftr-428	1067	2	supra	PERSON
ftr-428	1067	3	18	CARDINAL
ftr-428	1067	4	470	CARDINAL
ftr-428	1067	5	2042	CARDINAL
ftr-428	1069	1	189	CARDINAL
ftr-428	1071	1	20.2039.1(b)(2	TIME
ftr-428	1071	2	5	CARDINAL
ftr-428	1071	3	2	CARDINAL
ftr-428	1071	4	age 60	DATE
ftr-428	1071	5	2	CARDINAL
ftr-428	1071	6	age 60	DATE
ftr-428	1072	1	age 60	DATE
ftr-428	1073	1	5:2	CARDINAL
ftr-428	1073	2	section 2036.19	LAW
ftr-428	1074	1	92	CARDINAL
ftr-428	1074	2	' 93	DATE
ftr-428	1074	3	94	CARDINAL
ftr-428	1076	1	195	CARDINAL
ftr-428	1077	1	' 96	DATE
ftr-428	1077	2	t]he	CARDINAL
ftr-428	1079	1	'97	DATE
ftr-428	1080	1	section 2039	LAW
ftr-428	1080	2	section 2039	LAW
ftr-428	1080	3	section 2037	LAW
ftr-428	1081	1	190	CARDINAL
ftr-428	1082	1	2039	CARDINAL
ftr-428	1082	2	2036	DATE
ftr-428	1083	1	section 2036	LAW
ftr-428	1083	2	20.2036	CARDINAL
ftr-428	1084	1	20.2039-1(b)(ii	CARDINAL
ftr-428	1085	1	march 3, 1931	DATE
ftr-428	1085	2	2036	CARDINAL
ftr-428	1086	1	supra	PERSON
ftr-428	1086	2	73-75	CARDINAL
ftr-428	1087	1	191	CARDINAL
ftr-428	1090	1	20.2039-1(c	CARDINAL
ftr-428	1091	1	192	CARDINAL
ftr-428	1093	1	20.2039-1(b)(2	CARDINAL
ftr-428	1094	1	193	CARDINAL
ftr-428	1096	1	20.2039-1(b)(1)(ii	CARDINAL
ftr-428	1099	1	20.2039-1(b)(2	CARDINAL
ftr-428	1099	2	4	CARDINAL
ftr-428	1100	1	194	CARDINAL
ftr-428	1104	1	81	CARDINAL
ftr-428	1104	2	1981	DATE
ftr-428	1104	3	2	CARDINAL
ftr-428	1104	4	179	CARDINAL
ftr-428	1104	5	monthly	DATE
ftr-428	1104	6	title 42	LAW
ftr-428	1104	7	the united states	GPE
ftr-428	1105	1	195	CARDINAL
ftr-428	1106	1	189	CARDINAL
ftr-428	1106	2	196	CARDINAL
ftr-428	1108	1	20.2039-1(b)(1)(ii	CARDINAL
ftr-428	1109	1	197	CARDINAL
ftr-428	1110	1	two	CARDINAL
ftr-428	1111	1	' 9	DATE
ftr-428	1112	1	section 2039	LAW
ftr-428	1114	1	2 10	CARDINAL
ftr-428	1114	2	congress	ORG
ftr-428	1114	3	12	CARDINAL
ftr-428	1114	4	second	ORDINAL
ftr-428	1114	5	schelberg	PERSON
ftr-428	1114	6	3	CARDINAL
ftr-428	1114	7	section 2039(a	LAW
ftr-428	1115	1	2 '	CARDINAL
ftr-428	1116	1	congress	ORG
ftr-428	1117	1	congress	ORG
ftr-428	1119	1	198	CARDINAL
ftr-428	1119	2	v. united states	GPE
ftr-428	1119	3	305	CARDINAL
ftr-428	1119	4	827	CARDINAL
ftr-428	1119	5	1962	DATE
ftr-428	1120	1	looney v. united states	PERSON
ftr-428	1120	2	569	CARDINAL
ftr-428	1121	1	1569	CARDINAL
ftr-428	1121	2	ga	ORG
ftr-428	1121	3	1983	DATE
ftr-428	1122	1	199	CARDINAL
ftr-428	1122	2	70	CARDINAL
ftr-428	1122	3	690	CARDINAL
ftr-428	1122	4	1978	DATE
ftr-428	1122	5	612 f.2d	MONEY
ftr-428	1122	6	25	CARDINAL
ftr-428	1122	7	2d	DATE
ftr-428	1122	8	1978	DATE
ftr-428	1123	1	ibm	ORG
ftr-428	1123	2	at least 52 weeks	DATE
ftr-428	1123	3	65	CARDINAL
ftr-428	1124	1	200	CARDINAL
ftr-428	1124	2	bahen v. united states	ORG
ftr-428	1124	3	305	CARDINAL
ftr-428	1124	4	827	CARDINAL
ftr-428	1124	5	831	CARDINAL
ftr-428	1124	6	1962	DATE
ftr-428	1126	1	83 1	DATE
ftr-428	1126	2	201	CARDINAL
ftr-428	1127	1	1954h	DATE
ftr-428	1128	1	18	DATE
ftr-428	1128	2	1954	DATE
ftr-428	1128	3	18	CARDINAL
ftr-428	1128	4	section 2036	LAW
ftr-428	1129	1	bahen	ORG
ftr-428	1129	2	305 f.2d	QUANTITY
ftr-428	1129	3	832	CARDINAL
ftr-428	1130	1	202	CARDINAL
ftr-428	1131	1	section 2039	LAW
ftr-428	1132	1	bahen	PERSON
ftr-428	1132	2	november 11, 1955	DATE
ftr-428	1133	1	832	CARDINAL
ftr-428	1133	2	11	CARDINAL
ftr-428	1134	1	203.612 f.2d	MONEY
ftr-428	1134	2	25	CARDINAL
ftr-428	1134	3	2d	DATE
ftr-428	1134	4	1979	DATE
ftr-428	1135	1	van wye	GPE
ftr-428	1135	2	united states	GPE
ftr-428	1135	3	686	CARDINAL
ftr-428	1135	4	425	CARDINAL
ftr-428	1135	5	6th	ORDINAL
ftr-428	1135	6	1982	DATE
ftr-428	1136	1	204	CARDINAL
ftr-428	1136	2	612	CARDINAL
ftr-428	1136	3	29	CARDINAL
ftr-428	1137	1	florida	GPE
ftr-428	1137	2	5:2	CARDINAL
ftr-428	1138	1	205	CARDINAL
ftr-428	1139	1	6	CARDINAL
ftr-428	1139	2	section 2039	LAW
ftr-428	1139	3	second	ORDINAL
ftr-428	1140	1	seventh	ORDINAL
ftr-428	1140	2	commissioner2 7	PERSON
ftr-428	1140	3	section 203 9	LAW
ftr-428	1141	1	8	CARDINAL
ftr-428	1144	1	09	CARDINAL
ftr-428	1146	1	section 2039	LAW
ftr-428	1146	2	section 2036	LAW
ftr-428	1146	3	205	CARDINAL
ftr-428	1147	1	32-33	DATE
ftr-428	1147	2	206	CARDINAL
ftr-428	1148	1	46	CARDINAL
ftr-428	1148	2	214,217	CARDINAL
ftr-428	1148	3	1966	DATE
ftr-428	1148	4	acq.	GPE
ftr-428	1149	1	1967-2	DATE
ftr-428	1149	2	2	CARDINAL
ftr-428	1150	1	looney v. united states	PERSON
ftr-428	1150	2	569	CARDINAL
ftr-428	1150	3	1569	CARDINAL
ftr-428	1150	4	1574	CARDINAL
ftr-428	1150	5	ga	ORG
ftr-428	1150	6	1983	DATE
ftr-428	1150	7	ibm	ORG
ftr-428	1150	8	207	CARDINAL
ftr-428	1150	9	339	CARDINAL
ftr-428	1150	10	980	CARDINAL
ftr-428	1150	11	7th	ORDINAL
ftr-428	1150	12	1964	DATE
ftr-428	1151	1	208	CARDINAL
ftr-428	1152	1	983	CARDINAL
ftr-428	1154	1	wadewitz v. commissioner	ORG
ftr-428	1154	2	39	CARDINAL
ftr-428	1154	3	925	CARDINAL
ftr-428	1154	4	939	CARDINAL
ftr-428	1154	5	1963	DATE
ftr-428	1154	6	339	CARDINAL
ftr-428	1154	7	980	CARDINAL
ftr-428	1154	8	209	CARDINAL
ftr-428	1155	1	silberman v. united states	PERSON
ftr-428	1155	2	333	CARDINAL
ftr-428	1155	3	1120	DATE
ftr-428	1155	4	1127	DATE
ftr-428	1155	5	w.d. pa	GPE
ftr-428	1155	6	1971	DATE
ftr-428	1155	7	bahen	PERSON
ftr-428	1155	8	2039	CARDINAL
ftr-428	1156	1	kramer	PERSON
ftr-428	1156	2	united states	GPE
ftr-428	1156	3	406	CARDINAL
ftr-428	1156	4	1969	DATE
ftr-428	1158	1	210	CARDINAL
ftr-428	1158	2	339 f.2d	QUANTITY
ftr-428	1158	3	983	CARDINAL
ftr-428	1159	1	211	CARDINAL
ftr-428	1160	1	supra	PERSON
ftr-428	1160	2	190	CARDINAL
ftr-428	1160	3	201	CARDINAL
ftr-428	1161	1	2001	DATE
ftr-428	1162	1	florida	GPE
ftr-428	1163	1	second	ORDINAL
ftr-428	1165	1	section 2040	CARDINAL
ftr-428	1165	2	section 2040	LAW
ftr-428	1165	3	two rules:214 212	CARDINAL
ftr-428	1166	1	1981	DATE
ftr-428	1167	1	richard holz	PERSON
ftr-428	1167	2	15	CARDINAL
ftr-428	1168	1	100	CARDINAL
ftr-428	1168	2	101	CARDINAL
ftr-428	1168	3	1988	DATE
ftr-428	1168	4	sixth	ORDINAL
ftr-428	1168	5	van wye	GPE
ftr-428	1168	6	second	ORDINAL
ftr-428	1168	7	schelberg	GPE
ftr-428	1170	1	section 2039	LAW
ftr-428	1170	2	john r. cummins	PERSON
ftr-428	1170	3	martin s. weinberg	PERSON
ftr-428	1170	4	68	CARDINAL
ftr-428	1170	5	j. tax'n	PERSON
ftr-428	1170	6	276	CARDINAL
ftr-428	1170	7	282	CARDINAL
ftr-428	1170	8	1988	DATE
ftr-428	1171	1	looney v. united states	ORG
ftr-428	1171	2	569	CARDINAL
ftr-428	1171	3	1569	CARDINAL
ftr-428	1171	4	1574-1575	CARDINAL
ftr-428	1171	5	ga	ORG
ftr-428	1171	6	1983	DATE
ftr-428	1171	7	five years	DATE
ftr-428	1171	8	ibm	ORG
ftr-428	1172	1	213	CARDINAL
ftr-428	1172	2	612	CARDINAL
ftr-428	1172	3	25	CARDINAL
ftr-428	1172	4	2d	DATE
ftr-428	1172	5	1978	DATE
ftr-428	1173	1	214	CARDINAL
ftr-428	1173	2	section 2040(a	LAW
ftr-428	1173	3	one-half	CARDINAL
ftr-428	1175	1	20.2040-1(c	CARDINAL
ftr-428	1175	2	1)-(6	CARDINAL
ftr-428	1177	1	20.2040-1(c	CARDINAL
ftr-428	1177	2	7	CARDINAL
ftr-428	1178	1	5:2	CARDINAL
ftr-428	1178	2	1	CARDINAL
ftr-428	1178	3	2	CARDINAL
ftr-428	1179	1	2"6	CARDINAL
ftr-428	1180	1	aj oint	PERSON
ftr-428	1180	2	2040	CARDINAL
ftr-428	1182	1	215	CARDINAL
ftr-428	1183	1	one	CARDINAL
ftr-428	1184	1	70	CARDINAL
ftr-428	1184	2	1077	CARDINAL
ftr-428	1184	3	1978	DATE
ftr-428	1186	1	79	CARDINAL
ftr-428	1186	2	330	CARDINAL
ftr-428	1186	3	20.2040-1(c	CARDINAL
ftr-428	1186	4	4	CARDINAL
ftr-428	1189	1	20.2040-1(c	CARDINAL
ftr-428	1189	2	5	CARDINAL
ftr-428	1190	1	peters v. commissioner	PERSON
ftr-428	1190	2	386	CARDINAL
ftr-428	1190	3	404	CARDINAL
ftr-428	1190	4	4th	ORDINAL
ftr-428	1190	5	1967	DATE
ftr-428	1191	1	216	CARDINAL
ftr-428	1192	1	united states	GPE
ftr-428	1192	2	306	CARDINAL
ftr-428	1192	3	363	CARDINAL
ftr-428	1192	4	370	CARDINAL
ftr-428	1193	1	217	CARDINAL
ftr-428	1194	1	sullivan v. commissioner	ORG
ftr-428	1194	2	175	CARDINAL
ftr-428	1194	3	657	CARDINAL
ftr-428	1194	4	9th	ORDINAL
ftr-428	1194	5	1949	DATE
ftr-428	1195	1	218	CARDINAL
ftr-428	1198	1	561	CARDINAL
ftr-428	1198	2	1291	DATE
ftr-428	1198	3	1977	DATE
ftr-428	1198	4	central nat'l bank of cleveland v. fitzwilliam	ORG
ftr-428	1198	5	465	CARDINAL
ftr-428	1198	6	408	CARDINAL
ftr-428	1198	7	1984	DATE
ftr-428	1199	1	219	CARDINAL
ftr-428	1201	1	second	ORDINAL
ftr-428	1201	2	34.8	CARDINAL
ftr-428	1201	3	11	CARDINAL
ftr-428	1201	4	1992	DATE
ftr-428	1201	5	one-half	CARDINAL
ftr-428	1203	1	ga	ORG
ftr-428	1204	1	53-4-6 (2000	CARDINAL
ftr-428	1204	2	d.c.	GPE
ftr-428	1204	3	ann	ORG
ftr-428	1205	1	19-320	CARDINAL
ftr-428	1205	2	cal	ORG
ftr-428	1207	1	deering ann	PERSON
ftr-428	1207	2	2000	DATE
ftr-428	1208	1	ala.	ORG
ftr-428	1208	2	2000	DATE
ftr-428	1209	1	grund v. grand	ORG
ftr-428	1209	2	648	CARDINAL
ftr-428	1211	1	1995	DATE
ftr-428	1212	1	governmentmay	PERSON
ftr-428	1212	2	2001u	CARDINAL
ftr-428	1212	3	florida	GPE
ftr-428	1212	4	one-half	CARDINAL
ftr-428	1212	5	half	CARDINAL
ftr-428	1212	6	irs	ORG
ftr-428	1212	7	section 2040	LAW
ftr-428	1212	8	section 2033	LAW
ftr-428	1213	1	222	CARDINAL
ftr-428	1213	2	one-half	CARDINAL
ftr-428	1213	3	congress	ORG
ftr-428	1213	4	section 2040(b	LAW
ftr-428	1214	1	21 u.s.c	QUANTITY
ftr-428	1215	1	881	CARDINAL
ftr-428	1217	1	485	CARDINAL
ftr-428	1217	2	1083	CARDINAL
ftr-428	1217	3	n.j	GPE
ftr-428	1218	1	1984	DATE
ftr-428	1219	1	second	ORDINAL
ftr-428	1219	2	34.8	CARDINAL
ftr-428	1219	3	6	CARDINAL
ftr-428	1220	1	220	CARDINAL
ftr-428	1222	1	2-803(c)(2	TIME
ftr-428	1223	1	221	CARDINAL
ftr-428	1226	1	78-166	CARDINAL
ftr-428	1226	2	1978-1	DATE
ftr-428	1226	3	283	CARDINAL
ftr-428	1226	4	222	CARDINAL
ftr-428	1228	1	223	CARDINAL
ftr-428	1229	1	2040	CARDINAL
ftr-428	1229	2	wife(1	ORG
ftr-428	1229	3	one-half	CARDINAL
ftr-428	1230	1	2	CARDINAL
ftr-428	1230	2	1	CARDINAL
ftr-428	1231	1	section 2040(b	LAW
ftr-428	1231	2	the tax reform act of	LAW
ftr-428	1231	3	1976	DATE
ftr-428	1231	4	december 31, 1976	DATE
ftr-428	1234	1	94	CARDINAL
ftr-428	1234	2	2002(d)(3	CARDINAL
ftr-428	1235	1	1978	DATE
ftr-428	1235	2	2040(e	CARDINAL
ftr-428	1235	3	50%	PERCENT
ftr-428	1238	1	95-600	CARDINAL
ftr-428	1238	2	511	CARDINAL
ftr-428	1239	1	congress	ORG
ftr-428	1239	2	2040(b	DATE
ftr-428	1239	3	1981	DATE
ftr-428	1239	4	congress	ORG
ftr-428	1242	1	97	CARDINAL
ftr-428	1242	2	403(c)(1	CARDINAL
ftr-428	1243	1	403(c)(3)(a	CARDINAL
ftr-428	1244	1	224	CARDINAL
ftr-428	1245	1	s.	PERSON
ftr-428	1247	1	97	CARDINAL
ftr-428	1248	1	127	CARDINAL
ftr-428	1248	2	1981	DATE
ftr-428	1249	1	1981	DATE
ftr-428	1249	2	s. rep.	ORG
ftr-428	1251	1	one-half	CARDINAL
ftr-428	1255	1	94-1380	CARDINAL
ftr-428	1255	2	94th	LAW
ftr-428	1255	3	2d	CARDINAL
ftr-428	1256	1	20	CARDINAL
ftr-428	1256	2	1976	DATE
ftr-428	1257	1	5:2	CARDINAL
ftr-428	1257	2	203 6	DATE
ftr-428	1257	3	2037	CARDINAL
ftr-428	1258	1	h. section 2041	PERSON
ftr-428	1258	2	2033	CARDINAL
ftr-428	1258	3	2036-2038 1	DATE
ftr-428	1259	1	section 2041.-section 2041"2	ORG
ftr-428	1260	1	the supreme court	ORG
ftr-428	1260	2	& trust co.	ORG
ftr-428	1260	3	baltimore3	ORG
ftr-428	1260	4	225	CARDINAL
ftr-428	1261	1	sec	ORG
ftr-428	1261	2	1014	CARDINAL
ftr-428	1261	3	sec	ORG
ftr-428	1261	4	2032a	DATE
ftr-428	1261	5	sec	ORG
ftr-428	1261	6	sec	ORG
ftr-428	1261	7	303	CARDINAL
ftr-428	1262	1	1981	DATE
ftr-428	1262	2	supra	PERSON
ftr-428	1262	3	224	CARDINAL
ftr-428	1262	4	127	CARDINAL
ftr-428	1263	1	226	CARDINAL
ftr-428	1265	1	1981	DATE
ftr-428	1265	2	supra	PERSON
ftr-428	1265	3	224	CARDINAL
ftr-428	1265	4	126	CARDINAL
ftr-428	1266	1	227	CARDINAL
ftr-428	1266	2	ofyoung	PERSON
ftr-428	1266	3	110 t.c	QUANTITY
ftr-428	1267	1	297,316	CARDINAL
ftr-428	1267	2	1998	DATE
ftr-428	1267	3	section 2040	LAW
ftr-428	1267	4	section 2033	LAW
ftr-428	1268	1	section 2040	LAW
ftr-428	1269	1	228	CARDINAL
ftr-428	1269	2	section 2514	LAW
ftr-428	1269	3	2041	CARDINAL
ftr-428	1270	1	20,000	MONEY
ftr-428	1270	2	this year	DATE
ftr-428	1270	3	20,000	MONEY
ftr-428	1272	1	229	CARDINAL
ftr-428	1275	1	k. jay holdsworth	PERSON
ftr-428	1276	1	al.	PERSON
ftr-428	1276	2	41	CARDINAL
ftr-428	1277	1	395	CARDINAL
ftr-428	1277	2	412	CARDINAL
ftr-428	1277	3	1988	DATE
ftr-428	1279	1	230	CARDINAL
ftr-428	1279	2	316	CARDINAL
ftr-428	1279	3	1942	DATE
ftr-428	1280	1	baltimore	GPE
ftr-428	1280	2	three	CARDINAL
ftr-428	1281	1	one	CARDINAL
ftr-428	1281	2	three	CARDINAL
ftr-428	1281	3	age 28	DATE
ftr-428	1282	1	58	DATE
ftr-428	1283	1	21	CARDINAL
ftr-428	1286	1	59	DATE
ftr-428	1287	1	20011	DATE
ftr-428	1287	2	florida	GPE
ftr-428	1287	3	section 2033	LAW
ftr-428	1287	4	2041	CARDINAL
ftr-428	1287	5	first	ORDINAL
ftr-428	1287	6	section 2041	LAW
ftr-428	1288	1	congress	ORG
ftr-428	1288	2	302	CARDINAL
ftr-428	1288	3	1926	DATE
ftr-428	1290	1	302	CARDINAL
ftr-428	1290	2	congress	ORG
ftr-428	1291	1	58	CARDINAL
ftr-428	1292	1	1916	DATE
ftr-428	1293	1	1921 and 1924	DATE
ftr-428	1294	1	1926	DATE
ftr-428	1295	1	59	DATE
ftr-428	1295	2	231	CARDINAL
ftr-428	1297	1	§	ORG
ftr-428	1297	2	2036	CARDINAL
ftr-428	1297	3	2038	CARDINAL
ftr-428	1298	1	232	CARDINAL
ftr-428	1298	2	2041(b)(1	CARDINAL
ftr-428	1299	1	233	CARDINAL
ftr-428	1300	1	congress	ORG
ftr-428	1300	2	2041	CARDINAL
ftr-428	1300	3	congress	ORG
ftr-428	1300	4	congress	ORG
ftr-428	1301	1	1984	DATE
ftr-428	1301	2	12	CARDINAL
ftr-428	1301	3	384	CARDINAL
ftr-428	1306	1	384	CARDINAL
ftr-428	1307	1	20,000	MONEY
ftr-428	1307	2	congress	ORG
ftr-428	1307	3	2036	CARDINAL
ftr-428	1307	4	2038	CARDINAL
ftr-428	1308	1	5:2	CARDINAL
ftr-428	1310	1	382	CARDINAL
ftr-428	1311	1	5	CARDINAL
ftr-428	1311	2	1951	DATE
ftr-428	1311	3	1951	DATE
ftr-428	1312	1	cong.	ORG
ftr-428	1314	1	1530	CARDINAL
ftr-428	1314	2	1533	DATE
ftr-428	1314	3	1951	DATE
ftr-428	1314	4	s. rep.	ORG
ftr-428	1316	1	1951	DATE
ftr-428	1316	2	s. rep.	ORG
ftr-428	1317	1	october 21, 1942	DATE
ftr-428	1319	1	2040	CARDINAL
ftr-428	1320	1	214	CARDINAL
ftr-428	1321	1	congress	ORG
ftr-428	1321	2	2041	CARDINAL
ftr-428	1322	1	2041(b)(1)(c)(ii	CARDINAL
ftr-428	1324	1	25.2511-2(e	CARDINAL
ftr-428	1328	1	674-677	CARDINAL
ftr-428	1330	1	1951	DATE
ftr-428	1330	2	supra	PERSON
ftr-428	1330	3	1534	DATE
ftr-428	1332	1	section 2040	LAW
ftr-428	1334	1	one-half	CARDINAL
ftr-428	1335	1	2041	CARDINAL
ftr-428	1336	1	§§	ORG
ftr-428	1336	2	2038	DATE
ftr-428	1339	1	1951	DATE
ftr-428	1339	2	supra	PERSON
ftr-428	1339	3	1534	DATE
ftr-428	1339	4	leopold v. united states	ORG
ftr-428	1339	5	510	CARDINAL
ftr-428	1339	6	617	CARDINAL
ftr-428	1339	7	9th	ORDINAL
ftr-428	1339	8	1975	DATE
ftr-428	1339	9	colony trust co.	ORG
ftr-428	1339	10	united states	GPE
ftr-428	1339	11	423	CARDINAL
ftr-428	1339	12	601	CARDINAL
ftr-428	1339	13	1970	DATE
ftr-428	1340	1	four	CARDINAL
ftr-428	1341	1	erwin n. griswold	PERSON
ftr-428	1341	2	52	CARDINAL
ftr-428	1342	1	l. rev	PERSON
ftr-428	1342	2	929 (1939	DATE
ftr-428	1342	3	richard w. harris	PERSON
ftr-428	1342	4	50	CARDINAL
ftr-428	1343	1	489	CARDINAL
ftr-428	1343	2	118	CARDINAL
ftr-428	1343	3	1997	DATE
ftr-428	1345	1	20011	DATE
ftr-428	1345	2	florida	GPE
ftr-428	1346	1	20,000	MONEY
ftr-428	1346	2	20,000	MONEY
ftr-428	1350	1	20,000	MONEY
ftr-428	1351	1	first	ORDINAL
ftr-428	1353	1	lifetime	DATE
ftr-428	1354	1	one	CARDINAL
ftr-428	1355	1	one	CARDINAL
ftr-428	1355	2	two	CARDINAL
ftr-428	1358	1	section 2041	LAW
ftr-428	1358	2	2035	CARDINAL
ftr-428	1358	3	2038	CARDINAL
ftr-428	1359	1	section 2041	ORG
ftr-428	1359	2	35	CARDINAL
ftr-428	1359	3	released2 36	LAW
ftr-428	1359	4	2035	CARDINAL
ftr-428	1359	5	2038	CARDINAL
ftr-428	1360	1	20,000	MONEY
ftr-428	1360	2	234	CARDINAL
ftr-428	1363	1	235	CARDINAL
ftr-428	1365	1	20.2041-3(d)(3)-(5	CARDINAL
ftr-428	1366	1	236	CARDINAL
ftr-428	1367	1	october 21, 1942	DATE
ftr-428	1367	2	2041	CARDINAL
ftr-428	1369	1	5:2	CARDINAL
ftr-428	1369	2	20,000	MONEY
ftr-428	1369	3	20,000	MONEY
ftr-428	1369	4	20,000	MONEY
ftr-428	1370	1	20,000	MONEY
ftr-428	1370	2	20,000	MONEY
ftr-428	1370	3	20,000	MONEY
ftr-428	1370	4	section 2036(a)(1	LAW
ftr-428	1371	1	2041	CARDINAL
ftr-428	1371	2	2035	CARDINAL
ftr-428	1371	3	2038	CARDINAL
ftr-428	1371	4	section 2041	LAW
ftr-428	1371	5	section 2041	LAW
ftr-428	1372	1	2041(b)(2	CARDINAL
ftr-428	1372	2	5,000	MONEY
ftr-428	1372	3	five percent	PERCENT
ftr-428	1373	1	each year	DATE
ftr-428	1373	2	section 2041	LAW
ftr-428	1373	3	2035	CARDINAL
ftr-428	1374	1	5,000	MONEY
ftr-428	1374	2	5%	PERCENT
ftr-428	1375	1	1942	DATE
ftr-428	1375	2	each year	DATE
ftr-428	1376	1	237	CARDINAL
ftr-428	1377	1	the year	DATE
ftr-428	1377	2	5,000	MONEY
ftr-428	1377	3	5%	PERCENT
ftr-428	1378	1	238	CARDINAL
ftr-428	1379	1	george craven	PERSON
ftr-428	1379	2	1951	DATE
ftr-428	1379	3	65	CARDINAL
ftr-428	1380	1	l. rev	PERSON
ftr-428	1380	2	55	CARDINAL
ftr-428	1380	3	78	DATE
ftr-428	1380	4	195 1	DATE
ftr-428	1382	1	2001	DATE
ftr-428	1382	2	florida	GPE
ftr-428	1382	3	today	DATE
ftr-428	1382	4	239	CARDINAL
ftr-428	1382	5	1951242	DATE
ftr-428	1382	6	2514	CARDINAL
ftr-428	1382	7	2041	CARDINAL
ftr-428	1382	8	1942.244	CARDINAL
ftr-428	1382	9	congress	ORG
ftr-428	1382	10	the end of each year	DATE
ftr-428	1382	11	239	CARDINAL
ftr-428	1383	1	5,000	MONEY
ftr-428	1383	2	5%	PERCENT
ftr-428	1385	1	20.2041-3(d)(3)-(5	CARDINAL
ftr-428	1386	1	240	CARDINAL
ftr-428	1386	2	397 f.2d	MONEY
ftr-428	1386	3	82	CARDINAL
ftr-428	1386	4	9th	ORDINAL
ftr-428	1386	5	1968	DATE
ftr-428	1387	1	241	CARDINAL
ftr-428	1389	1	229	CARDINAL
ftr-428	1389	2	412	CARDINAL
ftr-428	1389	3	five	CARDINAL
ftr-428	1391	1	242	CARDINAL
ftr-428	1392	1	1951	DATE
ftr-428	1394	1	82	CARDINAL
ftr-428	1394	2	65	CARDINAL
ftr-428	1395	1	91	CARDINAL
ftr-428	1395	2	1951	DATE
ftr-428	1396	1	1951-2	DATE
ftr-428	1396	2	343	CARDINAL
ftr-428	1397	1	243	CARDINAL
ftr-428	1398	1	1951	DATE
ftr-428	1398	2	1942	DATE
ftr-428	1398	3	pre-1942	DATE
ftr-428	1398	4	october 21, 1942	DATE
ftr-428	1399	1	1951	DATE
ftr-428	1399	2	233	CARDINAL
ftr-428	1399	3	1530	CARDINAL
ftr-428	1399	4	1532	DATE
ftr-428	1400	1	244	CARDINAL
ftr-428	1401	1	1942	DATE
ftr-428	1403	1	77	CARDINAL
ftr-428	1403	2	56	CARDINAL
ftr-428	1404	1	798	CARDINAL
ftr-428	1404	2	1942	DATE
ftr-428	1405	1	1942	DATE
ftr-428	1405	2	the supreme court's	ORG
ftr-428	1405	3	baltimore	GPE
ftr-428	1405	4	2033	CARDINAL
ftr-428	1406	1	& trust co.	ORG
ftr-428	1406	2	baltimore	GPE
ftr-428	1406	3	316	CARDINAL
ftr-428	1406	4	1942	DATE
ftr-428	1407	1	21, 1942	DATE
ftr-428	1409	1	congress	ORG
ftr-428	1409	2	1951	DATE
ftr-428	1409	3	pre-1942	DATE
ftr-428	1411	1	april 21, 1953	DATE
ftr-428	1411	2	10 8	CARDINAL
ftr-428	1412	1	245	CARDINAL
ftr-428	1412	2	1951	DATE
ftr-428	1412	3	233	CARDINAL
ftr-428	1412	4	1535	CARDINAL
ftr-428	1412	5	5,000	MONEY
ftr-428	1412	6	5 percent	PERCENT
ftr-428	1412	7	supra	PERSON
ftr-428	1412	8	238	CARDINAL
ftr-428	1412	9	77	DATE
ftr-428	1414	1	supra	PERSON
ftr-428	1414	2	238	CARDINAL
ftr-428	1414	3	63	DATE
ftr-428	1415	1	5:2	CARDINAL
ftr-428	1415	2	retention.246	GPE
ftr-428	1415	3	section 2033	LAW
ftr-428	1417	1	1951	DATE
ftr-428	1417	2	249	CARDINAL
ftr-428	1417	3	5,000	MONEY
ftr-428	1417	4	five percent	PERCENT
ftr-428	1417	5	2	CARDINAL
ftr-428	1417	6	first	ORDINAL
ftr-428	1420	1	1951	DATE
ftr-428	1420	2	246	CARDINAL
ftr-428	1422	1	1951	DATE
ftr-428	1422	2	233	CARDINAL
ftr-428	1422	3	1535	CARDINAL
ftr-428	1422	4	house	ORG
ftr-428	1424	1	1951	DATE
ftr-428	1425	1	238	CARDINAL
ftr-428	1425	2	76	CARDINAL
ftr-428	1426	1	1984	DATE
ftr-428	1427	1	2041	CARDINAL
ftr-428	1429	1	1984	DATE
ftr-428	1429	2	12	CARDINAL
ftr-428	1429	3	385	CARDINAL
ftr-428	1430	1	1951	DATE
ftr-428	1430	2	1988	DATE
ftr-428	1431	1	229	CARDINAL
ftr-428	1431	2	412	CARDINAL
ftr-428	1432	1	one	CARDINAL
ftr-428	1432	2	5,000	MONEY
ftr-428	1432	3	5%	PERCENT
ftr-428	1432	4	congress	ORG
ftr-428	1433	1	amy morris hess	PERSON
ftr-428	1433	2	52	CARDINAL
ftr-428	1433	3	tenn	PRODUCT
ftr-428	1434	1	l. rev	PERSON
ftr-428	1434	2	395	CARDINAL
ftr-428	1434	3	429	CARDINAL
ftr-428	1434	4	1985	DATE
ftr-428	1435	1	247	CARDINAL
ftr-428	1436	1	2010	DATE
ftr-428	1437	1	248	CARDINAL
ftr-428	1438	1	today	DATE
ftr-428	1441	1	229	CARDINAL
ftr-428	1441	2	413	CARDINAL
ftr-428	1442	1	249	CARDINAL
ftr-428	1443	1	1951	DATE
ftr-428	1443	2	233	CARDINAL
ftr-428	1443	3	1531	DATE
ftr-428	1444	1	250	CARDINAL
ftr-428	1445	1	1536	CARDINAL
ftr-428	1446	1	20.2041-3(d)(3)-(5	CARDINAL
ftr-428	1447	1	251	CARDINAL
ftr-428	1448	1	238	CARDINAL
ftr-428	1448	2	67-68	DATE
ftr-428	1449	1	florida	GPE
ftr-428	1449	2	section 2041	LAW
ftr-428	1450	1	seventh	ORDINAL
ftr-428	1450	2	ofkurz v. commissioner254	ORG
ftr-428	1450	3	section 2041	LAW
ftr-428	1450	4	five percent	PERCENT
ftr-428	1451	1	section 2041	LAW
ftr-428	1453	1	section 2041	LAW
ftr-428	1454	1	256	CARDINAL
ftr-428	1454	2	first	ORDINAL
ftr-428	1456	1	257	CARDINAL
ftr-428	1456	2	ofkurz v. commissioner258	ORG
ftr-428	1456	3	9	CARDINAL
ftr-428	1456	4	252	CARDINAL
ftr-428	1457	1	20.2041-3(b	CARDINAL
ftr-428	1458	1	253	CARDINAL
ftr-428	1459	1	68	CARDINAL
ftr-428	1459	2	1027	CARDINAL
ftr-428	1459	3	7th	ORDINAL
ftr-428	1459	4	1995	DATE
ftr-428	1460	1	255	CARDINAL
ftr-428	1461	1	1028	CARDINAL
ftr-428	1462	1	256	CARDINAL
ftr-428	1463	1	1029	CARDINAL
ftr-428	1464	1	257	CARDINAL
ftr-428	1465	1	1030	CARDINAL
ftr-428	1466	1	258	CARDINAL
ftr-428	1467	1	101	CARDINAL
ftr-428	1467	2	44	DATE
ftr-428	1467	3	1993	DATE
ftr-428	1467	4	68	CARDINAL
ftr-428	1467	5	1027	CARDINAL
ftr-428	1467	6	7th	ORDINAL
ftr-428	1467	7	1995	DATE
ftr-428	1468	1	259	CARDINAL
ftr-428	1469	1	kurz	GPE
ftr-428	1470	1	2041	CARDINAL
ftr-428	1471	1	57	DATE
ftr-428	1472	1	two	CARDINAL
ftr-428	1472	2	2038	CARDINAL
ftr-428	1472	3	5:2	CARDINAL
ftr-428	1472	4	section 2041	LAW
ftr-428	1475	1	section 2041	LAW
ftr-428	1475	2	section 2041	LAW
ftr-428	1476	1	section 2041	LAW
ftr-428	1476	2	section 2514	LAW
ftr-428	1477	1	section 2041	LAW
ftr-428	1477	2	section 2033	LAW
ftr-428	1479	1	i. section 2042	PERSON
ftr-428	1479	2	2042	CARDINAL
ftr-428	1479	3	three years	DATE
ftr-428	1479	4	2041	CARDINAL
ftr-428	1480	1	57	CARDINAL
ftr-428	1481	1	260	CARDINAL
ftr-428	1482	1	60	CARDINAL
ftr-428	1484	1	2037	CARDINAL
ftr-428	1486	1	20.2037-1(b	CARDINAL
ftr-428	1488	1	20.2037-1(b	CARDINAL
ftr-428	1489	1	261	CARDINAL
ftr-428	1489	2	kurz v. commissioner	PERSON
ftr-428	1489	3	101 t.c.	PERSON
ftr-428	1490	1	60	CARDINAL
ftr-428	1490	2	262	CARDINAL
ftr-428	1493	1	264	CARDINAL
ftr-428	1494	1	2035(a)(2	CARDINAL
ftr-428	1495	1	265	CARDINAL
ftr-428	1497	1	20011	DATE
ftr-428	1497	2	florida	GPE
ftr-428	1497	3	section 2042	LAW
ftr-428	1497	4	69	CARDINAL
ftr-428	1497	5	1954	DATE
ftr-428	1497	6	section 2037,270	LAW
ftr-428	1497	7	more than five percent	PERCENT
ftr-428	1498	1	section 2033	LAW
ftr-428	1498	2	2042	CARDINAL
ftr-428	1501	1	section 2042	LAW
ftr-428	1501	2	266	CARDINAL
ftr-428	1503	1	20.2042-1(c)(2	CARDINAL
ftr-428	1504	1	267	CARDINAL
ftr-428	1507	1	20.2042-1(a)(3	CARDINAL
ftr-428	1508	1	269	CARDINAL
ftr-428	1508	2	2042	CARDINAL
ftr-428	1510	1	5 percent	PERCENT
ftr-428	1513	1	270	CARDINAL
ftr-428	1514	1	83-1337	DATE
ftr-428	1514	2	a316	GPE
ftr-428	1514	3	1954	DATE
ftr-428	1514	4	5-percent	PERCENT
ftr-428	1516	1	section 2042	LAW
ftr-428	1516	2	1939	DATE
ftr-428	1517	1	271	CARDINAL
ftr-428	1517	2	73	CARDINAL
ftr-428	1517	3	307 (1979	DATE
ftr-428	1517	4	acq.	GPE
ftr-428	1518	1	1981	DATE
ftr-428	1518	2	2	CARDINAL
ftr-428	1518	3	2	CARDINAL
ftr-428	1518	4	272	CARDINAL
ftr-428	1519	1	309	CARDINAL
ftr-428	1520	1	5:2	CARDINAL
ftr-428	1520	2	section 2042	LAW
ftr-428	1522	1	three	CARDINAL
ftr-428	1523	1	section 2033	LAW
ftr-428	1524	1	section 2042	LAW
ftr-428	1524	2	five percent	PERCENT
ftr-428	1527	1	smith	GPE
ftr-428	1527	2	beauregard	PERSON
ftr-428	1527	3	273	CARDINAL
ftr-428	1528	1	74	CARDINAL
ftr-428	1528	2	603	CARDINAL
ftr-428	1528	3	1980	DATE
ftr-428	1528	4	acq.	GPE
ftr-428	1528	5	1981	DATE
ftr-428	1528	6	2	CARDINAL
ftr-428	1528	7	1.	CARDINAL
ftr-428	1528	8	274	CARDINAL
ftr-428	1528	9	78	CARDINAL
ftr-428	1528	10	1982	DATE
ftr-428	1530	1	84-130	CARDINAL
ftr-428	1530	2	1984-2	DATE
ftr-428	1530	3	194	CARDINAL
ftr-428	1530	4	275	CARDINAL
ftr-428	1533	1	united states	GPE
ftr-428	1533	2	551	CARDINAL
ftr-428	1533	3	545	CARDINAL
ftr-428	1533	4	3d	CARDINAL
ftr-428	1533	5	1977	DATE
ftr-428	1533	6	624 f.2d 833	QUANTITY
ftr-428	1533	7	8th	ORDINAL
ftr-428	1533	8	1980	DATE
ftr-428	1534	1	lumpkin	GPE
ftr-428	1534	2	474 f.2d 1092	QUANTITY
ftr-428	1534	3	5th	ORDINAL
ftr-428	1534	4	1973	DATE
ftr-428	1535	1	one	CARDINAL
ftr-428	1536	1	sharon l.r. miller	PERSON
ftr-428	1536	2	33	CARDINAL
ftr-428	1536	3	w. res.	PERSON
ftr-428	1537	1	51	CARDINAL
ftr-428	1537	2	52	DATE
ftr-428	1537	3	1982	DATE
ftr-428	1539	1	70	DATE
ftr-428	1540	1	200	CARDINAL
ftr-428	1540	2	majority;276	LOC
ftr-428	1541	1	one	CARDINAL
ftr-428	1541	2	five percent	PERCENT
ftr-428	1541	3	one	CARDINAL
ftr-428	1541	4	twenty	CARDINAL
ftr-428	1543	1	277	CARDINAL
ftr-428	1544	1	smith	GPE
ftr-428	1544	2	two	CARDINAL
ftr-428	1545	1	2 7	DATE
ftr-428	1545	2	beauregard	PERSON
ftr-428	1546	1	279	CARDINAL
ftr-428	1546	2	hisjob	PERSON
ftr-428	1550	1	beauregard	GPE
ftr-428	1551	1	beauregard	PERSON
ftr-428	1551	2	two	CARDINAL
ftr-428	1551	3	age 2 1	DATE
ftr-428	1552	1	2 2	CARDINAL
ftr-428	1553	1	smith	GPE
ftr-428	1553	2	276	CARDINAL
ftr-428	1554	1	beauregard	GPE
ftr-428	1554	2	2037	CARDINAL
ftr-428	1555	1	74	CARDINAL
ftr-428	1556	1	611	CARDINAL
ftr-428	1557	1	277	CARDINAL
ftr-428	1558	1	supra	PERSON
ftr-428	1558	2	155	CARDINAL
ftr-428	1559	1	278	CARDINAL
ftr-428	1559	2	smith v. commissioner	ORG
ftr-428	1559	3	73	CARDINAL
ftr-428	1560	1	311	CARDINAL
ftr-428	1560	2	279	CARDINAL
ftr-428	1560	3	78 t.c	PERSON
ftr-428	1561	1	49	DATE
ftr-428	1562	1	280	CARDINAL
ftr-428	1562	2	51	DATE
ftr-428	1562	3	281	CARDINAL
ftr-428	1563	1	52	DATE
ftr-428	1564	1	282	CARDINAL
ftr-428	1565	1	beauregard v. commissioner	PERSON
ftr-428	1565	2	74	CARDINAL
ftr-428	1566	1	610	CARDINAL
ftr-428	1567	1	florida	GPE
ftr-428	1567	2	5:2	CARDINAL
ftr-428	1568	1	beauregard	GPE
ftr-428	1568	2	21 years old	DATE
ftr-428	1572	1	congress	ORG
ftr-428	1572	2	section 2033	LAW
ftr-428	1573	1	m. proposed solution	PERSON
ftr-428	1573	2	a. contingencies	PERSON
ftr-428	1573	3	two	CARDINAL
ftr-428	1575	1	first	ORDINAL
ftr-428	1576	1	second	ORDINAL
ftr-428	1577	1	2033	CARDINAL
ftr-428	1578	1	2036283	CARDINAL
ftr-428	1578	2	2037	CARDINAL
ftr-428	1578	3	283	CARDINAL
ftr-428	1579	1	one	CARDINAL
ftr-428	1582	1	284	CARDINAL
ftr-428	1584	1	2041	CARDINAL
ftr-428	1584	2	2033	CARDINAL
ftr-428	1584	3	2041	CARDINAL
ftr-428	1584	4	2033	CARDINAL
ftr-428	1585	1	2041	CARDINAL
ftr-428	1585	2	2041	CARDINAL
ftr-428	1585	3	2036	CARDINAL
ftr-428	1585	4	2037	CARDINAL
ftr-428	1586	1	20011	DATE
ftr-428	1586	2	florida	GPE
ftr-428	1587	1	section 2037,285	LAW
ftr-428	1588	1	section 2036	LAW
ftr-428	1589	1	86	CARDINAL
ftr-428	1592	1	87	CARDINAL
ftr-428	1593	1	2033	CARDINAL
ftr-428	1593	2	2042	CARDINAL
ftr-428	1595	1	2040	CARDINAL
ftr-428	1595	2	2033	CARDINAL
ftr-428	1596	1	285	CARDINAL
ftr-428	1597	1	132	CARDINAL
ftr-428	1598	1	286	CARDINAL
ftr-428	1600	1	supra	PERSON
ftr-428	1600	2	97	CARDINAL
ftr-428	1601	1	287	CARDINAL
ftr-428	1604	1	288	LAW
ftr-428	1605	1	supra	PERSON
ftr-428	1605	2	24	CARDINAL
ftr-428	1605	3	54	DATE
ftr-428	1605	4	62	DATE
ftr-428	1606	1	289	CARDINAL
ftr-428	1607	1	supra	PERSON
ftr-428	1607	2	272	CARDINAL
ftr-428	1607	3	278	CARDINAL
ftr-428	1608	1	5:2	CARDINAL
ftr-428	1610	1	section 2033	LAW
ftr-428	1617	1	290	CARDINAL
ftr-428	1621	1	barr v. commissioner	PERSON
ftr-428	1621	2	40	CARDINAL
ftr-428	1621	3	227	CARDINAL
ftr-428	1621	4	1963	DATE
ftr-428	1621	5	tully	ORG
ftr-428	1621	6	united states	GPE
ftr-428	1621	7	528	CARDINAL
ftr-428	1621	8	1401	DATE
ftr-428	1621	9	1976	DATE
ftr-428	1623	1	229	CARDINAL
ftr-428	1623	2	411	CARDINAL
ftr-428	1623	3	291	CARDINAL
ftr-428	1624	1	third	ORDINAL
ftr-428	1625	1	2001u	CARDINAL
ftr-428	1625	2	florida	GPE
ftr-428	1626	1	292	CARDINAL
ftr-428	1627	1	lifetime	DATE
ftr-428	1627	2	one	CARDINAL
ftr-428	1627	3	section 2037.294	LAW
ftr-428	1627	4	section 2037	LAW
ftr-428	1628	1	one	CARDINAL
ftr-428	1629	1	295	CARDINAL
ftr-428	1629	2	1947	DATE
ftr-428	1629	3	second	ORDINAL
ftr-428	1630	1	29 6	CARDINAL
ftr-428	1630	2	second	ORDINAL
ftr-428	1630	3	292	CARDINAL
ftr-428	1631	1	first	ORDINAL
ftr-428	1633	1	5%	PERCENT
ftr-428	1633	2	2037	CARDINAL
ftr-428	1633	3	2037	CARDINAL
ftr-428	1633	4	more than one-half	CARDINAL
ftr-428	1634	1	2037	DATE
ftr-428	1635	1	293	CARDINAL
ftr-428	1635	2	1947	DATE
ftr-428	1636	1	1	CARDINAL
ftr-428	1636	2	23	CARDINAL
ftr-428	1637	1	supreme court	ORG
ftr-428	1637	2	robinette v. helvering	PERSON
ftr-428	1637	3	318	CARDINAL
ftr-428	1637	4	u.s.	GPE
ftr-428	1637	5	184	CARDINAL
ftr-428	1638	1	1947	DATE
ftr-428	1639	1	1	CARDINAL
ftr-428	1639	2	22	CARDINAL
ftr-428	1640	1	294	CARDINAL
ftr-428	1641	1	132	CARDINAL
ftr-428	1643	1	1947	DATE
ftr-428	1644	1	1	CARDINAL
ftr-428	1644	2	23	CARDINAL
ftr-428	1644	3	295	CARDINAL
ftr-428	1645	1	296	CARDINAL
ftr-428	1646	1	24	DATE
ftr-428	1647	1	5:2	CARDINAL
ftr-428	1648	1	297	CARDINAL
ftr-428	1648	2	section 2037	LAW
ftr-428	1648	3	297	CARDINAL
ftr-428	1649	1	24-25	DATE
ftr-428	1651	1	struthers v. kem	PERSON
ftr-428	1651	2	218	CARDINAL
ftr-428	1651	3	810	CARDINAL
ftr-428	1651	4	8th	ORDINAL
ftr-428	1651	5	1955	DATE
ftr-428	1652	1	298	CARDINAL
ftr-428	1653	1	1984	DATE
ftr-428	1653	2	12	CARDINAL
ftr-428	1653	3	380	CARDINAL
ftr-428	1656	1	three years	DATE
ftr-428	1657	1	the tax reform act of 1997	LAW
ftr-428	1659	1	105	CARDINAL
ftr-428	1659	2	august 5, 1997	DATE
ftr-428	1660	1	supra	PERSON
ftr-428	1660	2	72	DATE
ftr-428	1660	3	8-9	DATE
ftr-428	1661	1	2036	CARDINAL
ftr-428	1662	1	16	DATE
ftr-428	1663	1	irs	ORG
ftr-428	1664	1	d.	NORP
ftr-428	1664	2	2038	CARDINAL
ftr-428	1665	1	17	CARDINAL
ftr-428	1669	1	43	CARDINAL
ftr-428	1669	2	1969	DATE
ftr-428	1669	3	1984	DATE
ftr-428	1669	4	12	CARDINAL
ftr-428	1669	5	378-79	MONEY
ftr-428	1669	6	25.2511-1(e	CARDINAL
ftr-428	1669	7	charles l.b. lowndes	PERSON
ftr-428	1669	8	17	CARDINAL
ftr-428	1669	9	fla	GPE
ftr-428	1670	1	l. rev	PERSON
ftr-428	1670	2	507	CARDINAL
ftr-428	1670	3	518	CARDINAL
ftr-428	1670	4	1965	DATE
ftr-428	1670	5	harry l. gutman	PERSON
ftr-428	1670	6	41	CARDINAL
ftr-428	1671	1	653	CARDINAL
ftr-428	1671	2	676	CARDINAL
ftr-428	1671	3	1988	DATE
ftr-428	1672	1	dodge	ORG
ftr-428	1672	2	43	CARDINAL
ftr-428	1672	3	241	CARDINAL
ftr-428	1672	4	1988	DATE
ftr-428	1675	1	first	ORDINAL
ftr-428	1676	1	2001	DATE
ftr-428	1677	1	florida	GPE
ftr-428	1680	1	first	ORDINAL
ftr-428	1681	1	congress	ORG
ftr-428	1683	1	244	CARDINAL
ftr-428	1684	1	5:2	CARDINAL