id	sid	eid	entity	type
ftr-431	1	1	florida	GPE
ftr-431	1	2	5 2001	DATE
ftr-431	1	3	5	CARDINAL
ftr-431	2	1	leandra lederman* i.	PERSON
ftr-431	4	1	359 ii	QUANTITY
ftr-431	7	1	362	CARDINAL
ftr-431	8	1	362	CARDINAL
ftr-431	9	1	365	CARDINAL
ftr-431	10	1	368 iii	QUANTITY
ftr-431	12	1	371	CARDINAL
ftr-431	14	1	371 1	CARDINAL
ftr-431	15	1	england.	GPE
ftr-431	16	1	372 2	DATE
ftr-431	16	2	the united states	GPE
ftr-431	17	1	374	CARDINAL
ftr-431	18	1	375 1	DATE
ftr-431	20	1	375 2	CARDINAL
ftr-431	22	1	378	CARDINAL
ftr-431	23	1	379	CARDINAL
ftr-431	24	1	388	CARDINAL
ftr-431	26	1	390	CARDINAL
ftr-431	29	1	393	CARDINAL
ftr-431	30	1	396	CARDINAL
ftr-431	31	1	399 1	CARDINAL
ftr-431	32	1	four	CARDINAL
ftr-431	33	1	399 2	CARDINAL
ftr-431	35	1	401 a.	PERSON
ftr-431	37	1	402	CARDINAL
ftr-431	37	2	george mason university school of law	ORG
ftr-431	38	1	terry chorvat	PERSON
ftr-431	38	2	david hyman	PERSON
ftr-431	38	3	matthew mirow	PERSON
ftr-431	38	4	david richardson	PERSON
ftr-431	38	5	herbert chabot	PERSON
ftr-431	38	6	stephen mazza	PERSON
ftr-431	38	7	dan shaviro	PERSON
ftr-431	39	1	james halpern	PERSON
ftr-431	39	2	marty mcmahon	PERSON
ftr-431	39	3	the american bar association’s	ORG
ftr-431	39	4	2001	DATE
ftr-431	39	5	annual	DATE
ftr-431	39	6	kent syverud	PERSON
ftr-431	39	7	american	NORP
ftr-431	39	8	2000	DATE
ftr-431	39	9	annual	DATE
ftr-431	40	1	larry lederman	PERSON
ftr-431	40	2	mark newton	PERSON
ftr-431	40	3	c.	PERSON
ftr-431	40	4	femi cadmus	PERSON
ftr-431	40	5	george mason university school of law	ORG
ftr-431	41	1	357 358	CARDINAL
ftr-431	41	2	florida	GPE
ftr-431	41	3	5:5	CARDINAL
ftr-431	42	1	406	CARDINAL
ftr-431	43	1	411 2001	DATE
ftr-431	43	2	359	CARDINAL
ftr-431	45	1	the united states	GPE
ftr-431	46	1	also1	ORG
ftr-431	46	2	the united states	GPE
ftr-431	46	3	the united states court of federal	ORG
ftr-431	46	4	congress	ORG
ftr-431	48	1	attention2	PERSON
ftr-431	49	1	1988	DATE
ftr-431	49	2	richard fallon	PERSON
ftr-431	49	3	harvard law school	ORG
ftr-431	49	4	article iii	PERSON
ftr-431	50	1	thomas jefferson	PERSON
ftr-431	50	2	philip mazzei	ORG
ftr-431	50	3	nov. 28, 1785	DATE
ftr-431	50	4	9	CARDINAL
ftr-431	50	5	thomas jefferson 71	PERSON
ftr-431	50	6	j. boyd ed	PERSON
ftr-431	50	7	1954	DATE
ftr-431	52	1	v. united states	PERSON
ftr-431	52	2	231	CARDINAL
ftr-431	52	3	929	CARDINAL
ftr-431	52	4	932	CARDINAL
ftr-431	52	5	1982	DATE
ftr-431	52	6	v. kowalski	PERSON
ftr-431	52	7	434	CARDINAL
ftr-431	52	8	95	CARDINAL
ftr-431	52	9	1977	DATE
ftr-431	53	1	1	CARDINAL
ftr-431	53	2	judith resnik	PERSON
ftr-431	53	3	24	CARDINAL
ftr-431	53	4	ga	ORG
ftr-431	53	5	l. rev	PERSON
ftr-431	53	6	909	CARDINAL
ftr-431	53	7	910	CARDINAL
ftr-431	53	8	1990	DATE
ftr-431	55	1	2	CARDINAL
ftr-431	55	2	the united states	GPE
ftr-431	56	1	multi-billion dollar	MONEY
ftr-431	57	1	fiscal year 1999	DATE
ftr-431	57	2	$32.8 billion	MONEY
ftr-431	58	1	$2.7 billion	MONEY
ftr-431	58	2	$2.6 billion	MONEY
ftr-431	59	1	american bar association tax section court procedure committee	ORG
ftr-431	59	2	january 2001	DATE
ftr-431	59	3	2	CARDINAL
ftr-431	59	4	aba	PERSON
ftr-431	60	1	iii courts	PERSON
ftr-431	61	1	ge v. commissioner	ORG
ftr-431	61	2	245	CARDINAL
ftr-431	61	3	149	CARDINAL
ftr-431	61	4	2d	DATE
ftr-431	61	5	2001	DATE
ftr-431	63	1	104 t.c	QUANTITY
ftr-431	63	2	384	CARDINAL
ftr-431	63	3	392	CARDINAL
ftr-431	63	4	1995	DATE
ftr-431	64	1	98	CARDINAL
ftr-431	64	2	187	CARDINAL
ftr-431	64	3	192	CARDINAL
ftr-431	64	4	1992	DATE
ftr-431	65	1	o’neal	CARDINAL
ftr-431	65	2	81	CARDINAL
ftr-431	65	3	f. supp	PERSON
ftr-431	66	1	2d 1205	DATE
ftr-431	66	2	n.d. ala	GPE
ftr-431	66	3	1999	DATE
ftr-431	67	1	15	CARDINAL
ftr-431	68	1	709	CARDINAL
ftr-431	68	2	1950	DATE
ftr-431	68	3	aff’d	ORG
ftr-431	68	4	196 f.2d 1022	QUANTITY
ftr-431	68	5	5th	ORDINAL
ftr-431	68	6	1952	DATE
ftr-431	69	1	holmes v. commissioner	PERSON
ftr-431	69	2	47	CARDINAL
ftr-431	69	3	622	CARDINAL
ftr-431	69	4	627	CARDINAL
ftr-431	69	5	1967	DATE
ftr-431	69	6	stein v. commissioner	ORG
ftr-431	69	7	40	CARDINAL
ftr-431	69	8	275	CARDINAL
ftr-431	69	9	1963	DATE
ftr-431	69	10	75	CARDINAL
ftr-431	69	11	1653	DATE
ftr-431	69	12	1980	DATE
ftr-431	70	1	3	CARDINAL
ftr-431	70	2	101	CARDINAL
ftr-431	71	1	l. rev	PERSON
ftr-431	71	2	916	CARDINAL
ftr-431	71	3	1988	DATE
ftr-431	72	1	360	CARDINAL
ftr-431	72	2	florida	GPE
ftr-431	72	3	5:5	CARDINAL
ftr-431	72	4	that4	FAC
ftr-431	72	5	the united states	GPE
ftr-431	72	6	the united states	GPE
ftr-431	72	7	supreme court	ORG
ftr-431	72	8	supreme court	ORG
ftr-431	72	9	the united states	GPE
ftr-431	73	1	traditional5	ORG
ftr-431	75	1	congress	ORG
ftr-431	76	1	1938	DATE
ftr-431	76	2	iii7	NORP
ftr-431	76	3	the united states	GPE
ftr-431	79	1	and9 4	FAC
ftr-431	81	1	eric bruggink	PERSON
ftr-431	81	2	28	CARDINAL
ftr-431	83	1	l.j	PERSON
ftr-431	83	2	529	CARDINAL
ftr-431	83	3	542	CARDINAL
ftr-431	83	4	1999	DATE
ftr-431	84	1	5	CARDINAL
ftr-431	84	2	u.s.	GPE
ftr-431	87	1	the united states	GPE
ftr-431	87	2	one	CARDINAL
ftr-431	87	3	supreme court	ORG
ftr-431	87	4	congress	ORG
ftr-431	89	1	6	CARDINAL
ftr-431	90	1	7	CARDINAL
ftr-431	90	2	fed	ORG
ftr-431	91	1	r.	NORP
ftr-431	92	1	2	CARDINAL
ftr-431	92	2	18	CARDINAL
ftr-431	92	3	ross v. bernhard	PERSON
ftr-431	92	4	396	CARDINAL
ftr-431	92	5	531	CARDINAL
ftr-431	92	6	539	CARDINAL
ftr-431	92	7	1970	DATE
ftr-431	92	8	john r. kroger	PERSON
ftr-431	92	9	supreme court	ORG
ftr-431	92	10	1789-1835	DATE
ftr-431	92	11	american	NORP
ftr-431	92	12	34	CARDINAL
ftr-431	93	1	l. rev	PERSON
ftr-431	93	2	1425	CARDINAL
ftr-431	93	3	1430	CARDINAL
ftr-431	93	4	1998	DATE
ftr-431	94	1	2	CARDINAL
ftr-431	97	1	2	CARDINAL
ftr-431	98	1	8	CARDINAL
ftr-431	99	1	the united states	GPE
ftr-431	100	1	richard b. hoffman & frank	PERSON
ftr-431	100	2	46	CARDINAL
ftr-431	100	3	mercer l. rev	PERSON
ftr-431	100	4	863	CARDINAL
ftr-431	100	5	869	CARDINAL
ftr-431	100	6	1995	DATE
ftr-431	101	1	9	CARDINAL
ftr-431	101	2	ex parte bakelite corp.	ORG
ftr-431	101	3	279	CARDINAL
ftr-431	101	4	438	CARDINAL
ftr-431	101	5	451	CARDINAL
ftr-431	104	1	the united states	GPE
ftr-431	106	1	fiscal year 1999	DATE
ftr-431	106	2	approximately 21,900	CARDINAL
ftr-431	106	3	prior years	DATE
ftr-431	107	1	aba	PERSON
ftr-431	107	2	2	CARDINAL
ftr-431	107	3	3	CARDINAL
ftr-431	108	1	the same year	DATE
ftr-431	108	2	approximately 1,200	CARDINAL
ftr-431	108	3	approximately 700	CARDINAL
ftr-431	109	1	aba	PERSON
ftr-431	109	2	2	CARDINAL
ftr-431	109	3	3	CARDINAL
ftr-431	111	1	the years 1975 through 1984	DATE
ftr-431	111	2	95.58%	PERCENT
ftr-431	111	3	0.076%	PERCENT
ftr-431	111	4	3.65%	PERCENT
ftr-431	112	1	charles e. 2001	PERSON
ftr-431	112	2	361	CARDINAL
ftr-431	113	1	the united states supreme court	ORG
ftr-431	116	1	to11	PRODUCT
ftr-431	118	1	i.	PERSON
ftr-431	120	1	boynton iv & jack robison	ORG
ftr-431	120	2	36	CARDINAL
ftr-431	120	3	807	CARDINAL
ftr-431	120	4	808	CARDINAL
ftr-431	120	5	1	CARDINAL
ftr-431	120	6	1987	DATE
ftr-431	121	1	fiscal year 1999	DATE
ftr-431	121	2	approximately 20,400	CARDINAL
ftr-431	121	3	20,799	CARDINAL
ftr-431	121	4	98.08%	PERCENT
ftr-431	122	1	aba	PERSON
ftr-431	122	2	2	CARDINAL
ftr-431	122	3	8	CARDINAL
ftr-431	122	4	22	DATE
ftr-431	124	1	46	DATE
ftr-431	124	2	10	CARDINAL
ftr-431	125	1	gooch	PERSON
ftr-431	125	2	320	CARDINAL
ftr-431	125	3	418	CARDINAL
ftr-431	125	4	1943	DATE
ftr-431	125	5	v. mccoy	PERSON
ftr-431	125	6	484	CARDINAL
ftr-431	125	7	u.s. 3	DATE
ftr-431	125	8	1987	DATE
ftr-431	127	1	131	CARDINAL
ftr-431	128	1	11	CARDINAL
ftr-431	129	1	mueller v. commissioner	ORG
ftr-431	129	2	101 t.c	QUANTITY
ftr-431	129	3	551	CARDINAL
ftr-431	129	4	553	CARDINAL
ftr-431	129	5	1993	DATE
ftr-431	130	1	79	CARDINAL
ftr-431	130	2	cch	ORG
ftr-431	130	3	1971	DATE
ftr-431	130	4	2000	DATE
ftr-431	130	5	v. commissioner	PERSON
ftr-431	131	1	55	CARDINAL
ftr-431	131	2	cch	ORG
ftr-431	131	3	86	DATE
ftr-431	131	4	t.c.	GPE
ftr-431	131	5	88,049	CARDINAL
ftr-431	131	6	1988	DATE
ftr-431	131	7	109	CARDINAL
ftr-431	131	8	125	CARDINAL
ftr-431	131	9	131	CARDINAL
ftr-431	131	10	1997	DATE
ftr-431	132	1	the internal revenue service	ORG
ftr-431	132	2	irs	ORG
ftr-431	132	3	one	CARDINAL
ftr-431	132	4	irs	ORG
ftr-431	133	1	272	CARDINAL
ftr-431	134	1	12	CARDINAL
ftr-431	134	2	edward l. rubin	PERSON
ftr-431	134	3	66	CARDINAL
ftr-431	135	1	l. rev	PERSON
ftr-431	135	2	1,	PERCENT
ftr-431	135	3	51	DATE
ftr-431	135	4	1991	DATE
ftr-431	136	1	one	CARDINAL
ftr-431	139	1	richard a. posner	PERSON
ftr-431	140	1	3	CARDINAL
ftr-431	143	1	rev	PERSON
ftr-431	143	2	1,	PERCENT
ftr-431	143	3	2	DATE
ftr-431	143	4	1993	DATE
ftr-431	143	5	william landes & richard posner	ORG
ftr-431	143	6	18	CARDINAL
ftr-431	143	7	875	CARDINAL
ftr-431	143	8	885	CARDINAL
ftr-431	143	9	1975	DATE
ftr-431	144	1	362	CARDINAL
ftr-431	144	2	florida	GPE
ftr-431	144	3	5:5	CARDINAL
ftr-431	144	4	ii	PERSON
ftr-431	144	5	england	GPE
ftr-431	144	6	america	GPE
ftr-431	150	1	congress	ORG
ftr-431	150	2	article iii.	PERSON
ftr-431	151	1	congress	ORG
ftr-431	154	1	article iii	PERSON
ftr-431	154	2	the united states	GPE
ftr-431	154	3	the united states	GPE
ftr-431	154	4	one	CARDINAL
ftr-431	154	5	supreme court	ORG
ftr-431	154	6	congress	ORG
ftr-431	155	1	the united states	GPE
ftr-431	157	1	the united states	GPE
ftr-431	159	1	u.s.	GPE
ftr-431	161	1	1	CARDINAL
ftr-431	161	2	2	DATE
ftr-431	161	3	2.	CARDINAL
ftr-431	162	1	363	CARDINAL
ftr-431	162	2	congress	ORG
ftr-431	163	1	congress	ORG
ftr-431	163	2	congress	ORG
ftr-431	163	3	i. article	PERSON
ftr-431	163	4	from15	ORG
ftr-431	163	5	article iii	PERSON
ftr-431	164	1	be16	PRODUCT
ftr-431	166	1	give18	PERSON
ftr-431	166	2	iii judiciary	PERSON
ftr-431	168	1	article iii,20 21 14	LAW
ftr-431	169	1	u.s.	GPE
ftr-431	170	1	1	CARDINAL
ftr-431	170	2	15	CARDINAL
ftr-431	171	1	richard b. saphire &	PERSON
ftr-431	171	2	michael e. solimine	PERSON
ftr-431	171	3	cftc	ORG
ftr-431	171	4	schor era	ORG
ftr-431	171	5	68	CARDINAL
ftr-431	171	6	l. rev.	PERSON
ftr-431	171	7	85	DATE
ftr-431	171	8	127	CARDINAL
ftr-431	171	9	1988	DATE
ftr-431	171	10	congress	ORG
ftr-431	172	1	martin h. redish	PERSON
ftr-431	172	2	1983	DATE
ftr-431	172	3	duke l.j. 197,	PERSON
ftr-431	172	4	198	CARDINAL
ftr-431	172	5	congress	ORG
ftr-431	172	6	one	CARDINAL
ftr-431	173	1	16	CARDINAL
ftr-431	174	1	erwin chemerinsky	PERSON
ftr-431	174	2	181	CARDINAL
ftr-431	174	3	1989	DATE
ftr-431	174	4	1	CARDINAL
ftr-431	174	5	912	CARDINAL
ftr-431	175	1	fifteen-year	DATE
ftr-431	177	1	17	CARDINAL
ftr-431	178	1	16	CARDINAL
ftr-431	178	2	181	CARDINAL
ftr-431	178	3	resnik	ORG
ftr-431	178	4	1	CARDINAL
ftr-431	178	5	910	CARDINAL
ftr-431	178	6	stix friedman & co.	ORG
ftr-431	179	1	57	CARDINAL
ftr-431	179	2	392	CARDINAL
ftr-431	179	3	395	CARDINAL
ftr-431	179	4	1971	DATE
ftr-431	179	5	the tax reform act of	LAW
ftr-431	179	6	1969	DATE
ftr-431	179	7	section 1 of	LAW
ftr-431	181	1	18	CARDINAL
ftr-431	182	1	leandra lederman	PERSON
ftr-431	182	2	75	CARDINAL
ftr-431	182	3	l. rev	PERSON
ftr-431	182	4	221	CARDINAL
ftr-431	182	5	248	CARDINAL
ftr-431	182	6	1999	DATE
ftr-431	183	1	u.s.	GPE
ftr-431	184	1	2	CARDINAL
ftr-431	185	1	donald d. haber	PERSON
ftr-431	185	2	chapter 11	LAW
ftr-431	185	3	3	CARDINAL
ftr-431	186	1	bankr	ORG
ftr-431	187	1	inst	PERSON
ftr-431	188	1	l. rev	PERSON
ftr-431	188	2	407	CARDINAL
ftr-431	188	3	426	CARDINAL
ftr-431	188	4	1995	DATE
ftr-431	189	1	the supreme court	ORG
ftr-431	190	1	glidden v. zdanok	PERSON
ftr-431	190	2	370	CARDINAL
ftr-431	190	3	530	CARDINAL
ftr-431	190	4	586-87	CARDINAL
ftr-431	190	5	1962	DATE
ftr-431	190	6	clark	PERSON
ftr-431	190	7	j.	PERSON
ftr-431	191	1	congress	ORG
ftr-431	192	1	20	CARDINAL
ftr-431	193	1	glidden	ORG
ftr-431	193	2	605	CARDINAL
ftr-431	194	1	21	CARDINAL
ftr-431	195	1	u.s.	GPE
ftr-431	198	1	the united states	GPE
ftr-431	198	2	one	CARDINAL
ftr-431	198	3	supreme court	ORG
ftr-431	198	4	congress	ORG
ftr-431	199	1	congress	ORG
ftr-431	201	1	364	CARDINAL
ftr-431	201	2	florida	GPE
ftr-431	201	3	5:5	CARDINAL
ftr-431	203	1	article iii	PERSON
ftr-431	203	2	today	DATE
ftr-431	203	3	the supreme court	ORG
ftr-431	204	1	1828	DATE
ftr-431	204	2	the supreme court	ORG
ftr-431	204	3	marbury v. madison	GPE
ftr-431	204	4	william marbury	PERSON
ftr-431	204	5	five-year	DATE
ftr-431	204	6	article iii	PERSON
ftr-431	205	1	the supreme court	ORG
ftr-431	205	2	the26	ORG
ftr-431	205	3	by27 28	PRODUCT
ftr-431	206	1	31 22	DATE
ftr-431	207	1	m. isabel medina	PERSON
ftr-431	208	1	article iii	PERSON
ftr-431	208	2	1996	DATE
ftr-431	208	3	29	CARDINAL
ftr-431	208	4	conn	GPE
ftr-431	209	1	l. rev	PERSON
ftr-431	209	2	1525	CARDINAL
ftr-431	209	3	1550	DATE
ftr-431	209	4	1997	DATE
ftr-431	209	5	3	CARDINAL
ftr-431	209	6	938	CARDINAL
ftr-431	210	1	23	CARDINAL
ftr-431	211	1	american ins. co.	ORG
ftr-431	211	2	26	CARDINAL
ftr-431	211	3	u.s	GPE
ftr-431	211	4	511	CARDINAL
ftr-431	211	5	1828	DATE
ftr-431	211	6	3	CARDINAL
ftr-431	211	7	916	CARDINAL
ftr-431	212	1	24	CARDINAL
ftr-431	213	1	akhil reed amar	PERSON
ftr-431	213	2	marbury	GPE
ftr-431	213	3	section 13	LAW
ftr-431	213	4	the supreme court	ORG
ftr-431	213	5	56	CARDINAL
ftr-431	214	1	l. rev	PERSON
ftr-431	214	2	443	CARDINAL
ftr-431	214	3	451	CARDINAL
ftr-431	214	4	1989	DATE
ftr-431	214	5	marbury v. madison	PERSON
ftr-431	214	6	5	CARDINAL
ftr-431	214	7	u.s.	GPE
ftr-431	214	8	137	CARDINAL
ftr-431	214	9	162	CARDINAL
ftr-431	214	10	1803	DATE
ftr-431	215	1	25	CARDINAL
ftr-431	215	2	palmore v. united states	PERSON
ftr-431	215	3	411	CARDINAL
ftr-431	215	4	389	CARDINAL
ftr-431	215	5	1973	DATE
ftr-431	216	1	26	CARDINAL
ftr-431	217	1	williams v. united states	PERSON
ftr-431	217	2	289	CARDINAL
ftr-431	217	3	553	CARDINAL
ftr-431	217	4	1933	DATE
ftr-431	218	1	27	CARDINAL
ftr-431	218	2	ex parte bakelite corp.	ORG
ftr-431	218	3	279	CARDINAL
ftr-431	218	4	438	CARDINAL
ftr-431	218	5	1929	DATE
ftr-431	219	1	28	CARDINAL
ftr-431	220	1	american ins. co.	ORG
ftr-431	220	2	26	CARDINAL
ftr-431	220	3	u.s	GPE
ftr-431	220	4	511	CARDINAL
ftr-431	220	5	1828	DATE
ftr-431	221	1	supreme court	ORG
ftr-431	221	2	congress	ORG
ftr-431	222	1	four	CARDINAL
ftr-431	222	2	1	CARDINAL
ftr-431	222	3	united states	GPE
ftr-431	222	4	2	CARDINAL
ftr-431	222	5	3	CARDINAL
ftr-431	222	6	the united states	GPE
ftr-431	222	7	4	CARDINAL
ftr-431	223	1	chemerinsky	PERSON
ftr-431	223	2	16	CARDINAL
ftr-431	223	3	184	CARDINAL
ftr-431	223	4	29	CARDINAL
ftr-431	224	1	phillips v. commissioner	PERSON
ftr-431	224	2	283	CARDINAL
ftr-431	224	3	589	CARDINAL
ftr-431	224	4	599-601	CARDINAL
ftr-431	225	1	freytag v. commissioner	PERSON
ftr-431	225	2	501	CARDINAL
ftr-431	225	3	868	CARDINAL
ftr-431	225	4	873	CARDINAL
ftr-431	225	5	1991	DATE
ftr-431	225	6	the tax court	ORG
ftr-431	227	1	804	CARDINAL
ftr-431	227	2	109	CARDINAL
ftr-431	227	3	114	CARDINAL
ftr-431	227	4	8th	ORDINAL
ftr-431	227	5	1986	DATE
ftr-431	228	1	481	CARDINAL
ftr-431	228	2	1068	CARDINAL
ftr-431	228	3	1987	DATE
ftr-431	228	4	749	CARDINAL
ftr-431	228	5	200	CARDINAL
ftr-431	228	6	202	CARDINAL
ftr-431	228	7	5th	ORDINAL
ftr-431	228	8	1984	DATE
ftr-431	229	1	474	CARDINAL
ftr-431	229	2	830	CARDINAL
ftr-431	229	3	1985	DATE
ftr-431	229	4	748	CARDINAL
ftr-431	229	5	914	CARDINAL
ftr-431	229	6	915	CARDINAL
ftr-431	229	7	4th	ORDINAL
ftr-431	229	8	1984	DATE
ftr-431	229	9	728	CARDINAL
ftr-431	229	10	1249	CARDINAL
ftr-431	229	11	1253 n.2	DATE
ftr-431	229	12	9th	ORDINAL
ftr-431	229	13	1984	DATE
ftr-431	230	1	469	CARDINAL
ftr-431	230	2	1034	CARDINAL
ftr-431	230	3	1984	DATE
ftr-431	231	1	30	CARDINAL
ftr-431	232	1	deborah a. geier	PERSON
ftr-431	232	2	article iii	PERSON
ftr-431	232	3	the federal courts study committee	ORG
ftr-431	232	4	76	CARDINAL
ftr-431	232	5	cornell l. rev	PERSON
ftr-431	232	6	985	CARDINAL
ftr-431	232	7	1002	DATE
ftr-431	232	8	1991	DATE
ftr-431	233	1	31	CARDINAL
ftr-431	234	1	458	CARDINAL
ftr-431	234	2	50	CARDINAL
ftr-431	234	3	1982	DATE
ftr-431	235	1	2001	DATE
ftr-431	235	2	365	CARDINAL
ftr-431	236	1	iii judiciary	PERSON
ftr-431	237	1	we33	PRODUCT
ftr-431	238	1	congress	ORG
ftr-431	238	2	article iii.	PERSON
ftr-431	238	3	the tax reform act of	LAW
ftr-431	238	4	1969	DATE
ftr-431	239	1	1969	DATE
ftr-431	239	2	tax35 36	DATE
ftr-431	240	1	1924	DATE
ftr-431	241	1	from37	PERSON
ftr-431	243	1	1926	DATE
ftr-431	243	2	congress	ORG
ftr-431	243	3	1942	DATE
ftr-431	243	4	congress	ORG
ftr-431	243	5	the united states	GPE
ftr-431	243	6	1969	DATE
ftr-431	244	1	between 1943 and 1969	DATE
ftr-431	244	2	1969	DATE
ftr-431	244	3	32	CARDINAL
ftr-431	245	1	458	CARDINAL
ftr-431	245	2	50	CARDINAL
ftr-431	245	3	1982	DATE
ftr-431	246	1	33	CARDINAL
ftr-431	247	1	v. schor	PERSON
ftr-431	247	2	478	CARDINAL
ftr-431	247	3	833	CARDINAL
ftr-431	247	4	1986	DATE
ftr-431	247	5	thomas v. union	PERSON
ftr-431	247	6	473	CARDINAL
ftr-431	247	7	568	CARDINAL
ftr-431	247	8	1985	DATE
ftr-431	247	9	susan blocklieb	PERSON
ftr-431	247	10	72	CARDINAL
ftr-431	248	1	bankr	ORG
ftr-431	249	1	l.j. 529	ORG
ftr-431	249	2	537	CARDINAL
ftr-431	249	3	1998	DATE
ftr-431	249	4	16	CARDINAL
ftr-431	249	5	§ 4.5.4	ORG
ftr-431	249	6	1994	DATE
ftr-431	250	1	34	CARDINAL
ftr-431	250	2	schor	ORG
ftr-431	250	3	478	CARDINAL
ftr-431	250	4	u.s.	GPE
ftr-431	250	5	851	CARDINAL
ftr-431	251	1	35	CARDINAL
ftr-431	252	1	7441	DATE
ftr-431	252	2	freytag	ORG
ftr-431	252	3	501	CARDINAL
ftr-431	252	4	u.s.	GPE
ftr-431	252	5	887	CARDINAL
ftr-431	252	6	1969	DATE
ftr-431	252	7	congress	ORG
ftr-431	253	1	36	CARDINAL
ftr-431	256	1	91-172	CARDINAL
ftr-431	256	2	951	CARDINAL
ftr-431	256	3	83	CARDINAL
ftr-431	257	1	487	CARDINAL
ftr-431	257	2	730	CARDINAL
ftr-431	257	3	37	CARDINAL
ftr-431	258	1	1924	DATE
ftr-431	258	2	234	CARDINAL
ftr-431	258	3	900	CARDINAL
ftr-431	258	4	43	CARDINAL
ftr-431	259	1	253	CARDINAL
ftr-431	259	2	336	CARDINAL
ftr-431	260	1	38	CARDINAL
ftr-431	260	2	supra	PERSON
ftr-431	260	3	30	CARDINAL
ftr-431	260	4	990	CARDINAL
ftr-431	260	5	1924	DATE
ftr-431	260	6	234	CARDINAL
ftr-431	260	7	43	CARDINAL
ftr-431	261	1	337	CARDINAL
ftr-431	262	1	39	CARDINAL
ftr-431	263	1	1926	DATE
ftr-431	263	2	27	CARDINAL
ftr-431	263	3	§§ 1001(a	ORG
ftr-431	263	4	1002	DATE
ftr-431	263	5	44	CARDINAL
ftr-431	264	1	9	CARDINAL
ftr-431	264	2	109	CARDINAL
ftr-431	266	1	1942	DATE
ftr-431	266	2	619	CARDINAL
ftr-431	266	3	56	CARDINAL
ftr-431	267	1	798	CARDINAL
ftr-431	268	1	41	CARDINAL
ftr-431	269	1	36	CARDINAL
ftr-431	270	1	42	CARDINAL
ftr-431	271	1	30	CARDINAL
ftr-431	271	2	991	CARDINAL
ftr-431	272	1	366	CARDINAL
ftr-431	272	2	florida	GPE
ftr-431	272	3	5:5	CARDINAL
ftr-431	272	4	i. no	PERSON
ftr-431	272	5	the tax reform act of	LAW
ftr-431	272	6	1969	DATE
ftr-431	272	7	the senate finance committee	ORG
ftr-431	272	8	december 30	DATE
ftr-431	272	9	1969.43	CARDINAL
ftr-431	273	1	the tax court’s	ORG
ftr-431	273	2	irs	ORG
ftr-431	273	3	first	ORDINAL
ftr-431	274	1	43	DATE
ftr-431	275	1	993	CARDINAL
ftr-431	275	2	harold dubroff	PERSON
ftr-431	275	3	the united states	GPE
ftr-431	275	4	214	CARDINAL
ftr-431	275	5	house, inc. 1979)	ORG
ftr-431	276	1	44	DATE
ftr-431	277	1	everett	PERSON
ftr-431	277	2	1 b.t.a	QUANTITY
ftr-431	277	3	5	CARDINAL
ftr-431	277	4	6 (	PERCENT
ftr-431	278	1	first	ORDINAL
ftr-431	278	2	hoffman & cihlar	ORG
ftr-431	278	3	8	CARDINAL
ftr-431	278	4	869	CARDINAL
ftr-431	280	1	leo p. martinez	PERSON
ftr-431	280	2	13	CARDINAL
ftr-431	280	3	731	CARDINAL
ftr-431	280	4	742	CARDINAL
ftr-431	280	5	1994	DATE
ftr-431	280	6	the united states tax court	GPE
ftr-431	282	1	v. united states	GPE
ftr-431	282	2	357	CARDINAL
ftr-431	282	3	u.s. 63	DATE
ftr-431	282	4	75	CARDINAL
ftr-431	282	5	1958	DATE
ftr-431	284	1	45	CARDINAL
ftr-431	284	2	1	CARDINAL
ftr-431	284	3	2	CARDINAL
ftr-431	284	4	3	CARDINAL
ftr-431	284	5	4	CARDINAL
ftr-431	284	6	5	CARDINAL
ftr-431	284	7	6	CARDINAL
ftr-431	284	8	irs	ORG
ftr-431	284	9	7	CARDINAL
ftr-431	284	10	8)	CARDINAL
ftr-431	284	11	9	CARDINAL
ftr-431	284	12	10	CARDINAL
ftr-431	284	13	irs	ORG
ftr-431	285	1	90 days	DATE
ftr-431	285	2	150 days	DATE
ftr-431	285	3	the united states	GPE
ftr-431	285	4	section 6212	LAW
ftr-431	285	5	saturday, sunday	DATE
ftr-431	285	6	the last day	DATE
ftr-431	285	7	6214(a	DATE
ftr-431	285	8	section 7463	LAW
ftr-431	285	9	6512(b)(1	CARDINAL
ftr-431	285	10	3	CARDINAL
ftr-431	285	11	section 7463	LAW
ftr-431	287	1	7430	DATE
ftr-431	287	2	7428	DATE
ftr-431	287	3	7476	DATE
ftr-431	287	4	7477	DATE
ftr-431	287	5	7478	DATE
ftr-431	287	6	7479	DATE
ftr-431	287	7	6166	DATE
ftr-431	287	8	2001	DATE
ftr-431	287	9	367	CARDINAL
ftr-431	287	10	irs	ORG
ftr-431	288	1	irs	ORG
ftr-431	290	1	over49	ORG
ftr-431	292	1	litigating.52 7436	DATE
ftr-431	292	2	6110(f	DATE
ftr-431	293	1	6015(e	DATE
ftr-431	294	1	6330(d)(1)(a	DATE
ftr-431	294	2	6226	DATE
ftr-431	294	3	6404(i	CARDINAL
ftr-431	295	1	irs	ORG
ftr-431	296	1	46	DATE
ftr-431	297	1	september 30, 2000	DATE
ftr-431	297	2	16,609	CARDINAL
ftr-431	297	3	over $28 billion	MONEY
ftr-431	297	4	only 37	CARDINAL
ftr-431	298	1	aba	PERSON
ftr-431	298	2	2	CARDINAL
ftr-431	298	3	4	CARDINAL
ftr-431	300	1	1987	DATE
ftr-431	300	2	42,623	CARDINAL
ftr-431	300	3	only 1,100	CARDINAL
ftr-431	301	1	united states tax court	ORG
ftr-431	301	2	1994 fiscal year	DATE
ftr-431	301	3	1994	DATE
ftr-431	301	4	william f. nelson & james j. keightley	PERSON
ftr-431	301	5	7 va	GPE
ftr-431	301	6	451	CARDINAL
ftr-431	301	7	453	CARDINAL
ftr-431	301	8	1988	DATE
ftr-431	302	1	1985 to 1986	DATE
ftr-431	302	2	48,398	CARDINAL
ftr-431	302	3	fiscal year 1986	DATE
ftr-431	302	4	around 30,000	CARDINAL
ftr-431	302	5	1988	DATE
ftr-431	302	6	1993	DATE
ftr-431	302	7	23,524	CARDINAL
ftr-431	302	8	fiscal year 1994	DATE
ftr-431	303	1	united states tax court	ORG
ftr-431	303	2	1994 fiscal year	DATE
ftr-431	303	3	1994	DATE
ftr-431	305	1	1998	DATE
ftr-431	305	2	approximately 21,400	CARDINAL
ftr-431	305	3	1999	DATE
ftr-431	305	4	approximately 13,700	CARDINAL
ftr-431	306	1	aba	PERSON
ftr-431	306	2	2	CARDINAL
ftr-431	306	3	8	CARDINAL
ftr-431	307	1	47	DATE
ftr-431	309	1	48	DATE
ftr-431	310	1	6213	DATE
ftr-431	311	1	49	DATE
ftr-431	312	1	year	DATE
ftr-431	312	2	quarter	DATE
ftr-431	312	3	any other year or calendar quarter	DATE
ftr-431	313	1	iii(b)(2)(a	DATE
ftr-431	314	1	50	CARDINAL
ftr-431	315	1	51	CARDINAL
ftr-431	317	1	90 days	DATE
ftr-431	320	1	leandra lederman &	ORG
ftr-431	320	2	stephen w. mazza	PERSON
ftr-431	320	3	9	CARDINAL
ftr-431	320	4	matthew bender & co.	ORG
ftr-431	320	5	2000	DATE
ftr-431	321	1	irs	ORG
ftr-431	322	1	6511	DATE
ftr-431	322	2	lederman & mazza	ORG
ftr-431	322	3	supra	PERSON
ftr-431	322	4	10-11	CARDINAL
ftr-431	323	1	52	CARDINAL
ftr-431	324	1	v. united states	GPE
ftr-431	324	2	362	CARDINAL
ftr-431	324	3	145	CARDINAL
ftr-431	324	4	189	CARDINAL
ftr-431	324	5	1960	DATE
ftr-431	325	1	368	CARDINAL
ftr-431	325	2	florida	GPE
ftr-431	325	3	5:5	CARDINAL
ftr-431	327	1	specialized54	NORP
ftr-431	327	2	congress	ORG
ftr-431	328	1	iii powers	PERSON
ftr-431	329	1	the supreme court	ORG
ftr-431	329	2	v. schor	PERSON
ftr-431	329	3	on56	PRODUCT
ftr-431	329	4	one	CARDINAL
ftr-431	331	1	supreme court	ORG
ftr-431	332	1	one	CARDINAL
ftr-431	332	2	congress	ORG
ftr-431	335	1	congress	ORG
ftr-431	335	2	the united states	GPE
ftr-431	336	1	be58	ORG
ftr-431	339	1	freytag v. commissioner	PERSON
ftr-431	339	2	501	CARDINAL
ftr-431	339	3	u.s.	GPE
ftr-431	339	4	873	CARDINAL
ftr-431	339	5	the tax court	ORG
ftr-431	339	6	804	CARDINAL
ftr-431	339	7	109	CARDINAL
ftr-431	339	8	114	CARDINAL
ftr-431	339	9	8th	ORDINAL
ftr-431	339	10	1986	DATE
ftr-431	341	1	481	CARDINAL
ftr-431	341	2	1068	CARDINAL
ftr-431	341	3	1987	DATE
ftr-431	342	1	54	CARDINAL
ftr-431	343	1	schor	ORG
ftr-431	343	2	478	CARDINAL
ftr-431	343	3	u.s.	GPE
ftr-431	343	4	852-53	MONEY
ftr-431	343	5	1986	DATE
ftr-431	343	6	cftc	ORG
ftr-431	343	7	cftc	ORG
ftr-431	344	1	55	CARDINAL
ftr-431	344	2	852	CARDINAL
ftr-431	344	3	cftc	ORG
ftr-431	344	4	458	CARDINAL
ftr-431	344	5	u.s.	GPE
ftr-431	344	6	85	DATE
ftr-431	344	7	hoffman & cihlar	ORG
ftr-431	344	8	8	CARDINAL
ftr-431	344	9	869	CARDINAL
ftr-431	344	10	the united states tax court	GPE
ftr-431	345	1	56	CARDINAL
ftr-431	345	2	478	CARDINAL
ftr-431	345	3	833	CARDINAL
ftr-431	345	4	1986	DATE
ftr-431	346	1	57	CARDINAL
ftr-431	347	1	851	CARDINAL
ftr-431	348	1	58	DATE
ftr-431	349	1	dem	NORP
ftr-431	350	1	hoboken	GPE
ftr-431	350	2	59	CARDINAL
ftr-431	350	3	272	CARDINAL
ftr-431	350	4	284	CARDINAL
ftr-431	351	1	59	CARDINAL
ftr-431	354	1	458	CARDINAL
ftr-431	354	2	50	CARDINAL
ftr-431	354	3	68 2001	DATE
ftr-431	354	4	369	CARDINAL
ftr-431	355	1	congress	ORG
ftr-431	356	1	irs	ORG
ftr-431	358	1	two	CARDINAL
ftr-431	360	1	gooch	PERSON
ftr-431	360	2	& elevator65 co.	ORG
ftr-431	360	3	the supreme court	ORG
ftr-431	361	1	congress	ORG
ftr-431	361	2	1982	DATE
ftr-431	361	3	william m. millard	PERSON
ftr-431	361	4	cftc v. schor	ORG
ftr-431	361	5	53	CARDINAL
ftr-431	361	6	brooklyn l. rev	PERSON
ftr-431	361	7	669	CARDINAL
ftr-431	361	8	1987	DATE
ftr-431	362	1	60	CARDINAL
ftr-431	364	1	458	CARDINAL
ftr-431	364	2	u.s.	GPE
ftr-431	364	3	69	CARDINAL
ftr-431	364	4	1982	DATE
ftr-431	364	5	279	CARDINAL
ftr-431	364	6	438	CARDINAL
ftr-431	364	7	451	CARDINAL
ftr-431	364	8	1929	DATE
ftr-431	364	9	ellen e. sward & rodney f. page	PERSON
ftr-431	364	10	33	CARDINAL
ftr-431	365	1	u. l. rev	PERSON
ftr-431	365	2	385	CARDINAL
ftr-431	365	3	409	CARDINAL
ftr-431	365	4	1984	DATE
ftr-431	366	1	61	CARDINAL
ftr-431	367	1	v. mccoy	PERSON
ftr-431	367	2	484	CARDINAL
ftr-431	367	3	u.s. 3	DATE
ftr-431	367	4	1987	DATE
ftr-431	368	1	chavez v. united states	PERSON
ftr-431	368	2	18	CARDINAL
ftr-431	370	1	540	CARDINAL
ftr-431	370	2	547	CARDINAL
ftr-431	370	3	1989	DATE
ftr-431	370	4	congress	ORG
ftr-431	371	1	192	CARDINAL
ftr-431	371	2	211	CARDINAL
ftr-431	371	3	215	CARDINAL
ftr-431	372	1	n.d.	GPE
ftr-431	372	2	1996	DATE
ftr-431	372	3	congress	ORG
ftr-431	373	1	62	CARDINAL
ftr-431	374	1	harold dubroff	PERSON
ftr-431	374	2	the united states	GPE
ftr-431	374	3	214	CARDINAL
ftr-431	374	4	47980	DATE
ftr-431	374	5	house, inc. 1979	ORG
ftr-431	374	6	boyce v. commissioner	PERSON
ftr-431	374	7	97	CARDINAL
ftr-431	374	8	u.s.	GPE
ftr-431	375	1	cch	PERSON
ftr-431	375	2	50,681	CARDINAL
ftr-431	375	3	9th	ORDINAL
ftr-431	375	4	1997	DATE
ftr-431	375	5	775	CARDINAL
ftr-431	375	6	1081	DATE
ftr-431	375	7	1083	CARDINAL
ftr-431	375	8	9th	ORDINAL
ftr-431	375	9	1985	DATE
ftr-431	377	1	63	CARDINAL
ftr-431	377	2	dubroff	ORG
ftr-431	377	3	62	CARDINAL
ftr-431	377	4	482	CARDINAL
ftr-431	377	5	64	CARDINAL
ftr-431	378	1	brian c. murchison	PERSON
ftr-431	378	2	30	CARDINAL
ftr-431	378	3	ga	ORG
ftr-431	378	4	l. rev	PERSON
ftr-431	378	5	85	CARDINAL
ftr-431	378	6	1995	DATE
ftr-431	379	1	65	CARDINAL
ftr-431	380	1	dubroff	ORG
ftr-431	380	2	62	CARDINAL
ftr-431	380	3	480	CARDINAL
ftr-431	380	4	as early as 1926	DATE
ftr-431	381	1	66	CARDINAL
ftr-431	381	2	320	CARDINAL
ftr-431	381	3	418	CARDINAL
ftr-431	381	4	1943	DATE
ftr-431	382	1	370	CARDINAL
ftr-431	382	2	florida	GPE
ftr-431	382	3	5:5	CARDINAL
ftr-431	385	1	the supreme court	ORG
ftr-431	386	1	judiciary’s70	GPE
ftr-431	386	2	to72	PERSON
ftr-431	387	1	wabash r. co.	ORG
ftr-431	387	2	41(b),74	CARDINAL
ftr-431	389	1	v. piper	PERSON
ftr-431	391	1	government78 67.	ORG
ftr-431	392	1	420	CARDINAL
ftr-431	393	1	68	CARDINAL
ftr-431	394	1	supra	PERSON
ftr-431	394	2	65	CARDINAL
ftr-431	395	1	69	CARDINAL
ftr-431	396	1	william n. eskridge	PERSON
ftr-431	396	2	jr. &	ORG
ftr-431	396	3	45	CARDINAL
ftr-431	397	1	l. rev	PERSON
ftr-431	397	2	593	CARDINAL
ftr-431	397	3	1992	DATE
ftr-431	398	1	70	CARDINAL
ftr-431	399	1	brian c. murchison	PERSON
ftr-431	399	2	30	CARDINAL
ftr-431	399	3	ga	ORG
ftr-431	399	4	l. rev	PERSON
ftr-431	399	5	85	CARDINAL
ftr-431	399	6	1995	DATE
ftr-431	400	1	71	CARDINAL
ftr-431	400	2	eskridge & frickey	ORG
ftr-431	400	3	69	CARDINAL
ftr-431	400	4	605	CARDINAL
ftr-431	400	5	72	DATE
ftr-431	401	1	606	CARDINAL
ftr-431	401	2	73	CARDINAL
ftr-431	402	1	cass r. sunstein	PERSON
ftr-431	402	2	67	CARDINAL
ftr-431	403	1	l. rev	PERSON
ftr-431	403	2	315	CARDINAL
ftr-431	403	3	2000	DATE
ftr-431	403	4	eskridge & frickey	ORG
ftr-431	403	5	69	CARDINAL
ftr-431	403	6	606	CARDINAL
ftr-431	404	1	74	CARDINAL
ftr-431	404	2	370	CARDINAL
ftr-431	405	1	626	CARDINAL
ftr-431	405	2	632	CARDINAL
ftr-431	405	3	1962	DATE
ftr-431	406	1	75	CARDINAL
ftr-431	407	1	fed	ORG
ftr-431	408	1	r. civ	PERSON
ftr-431	409	1	41(b	CARDINAL
ftr-431	410	1	76	CARDINAL
ftr-431	411	1	447	CARDINAL
ftr-431	411	2	752	CARDINAL
ftr-431	411	3	764-67	CARDINAL
ftr-431	411	4	1980	DATE
ftr-431	413	1	eskridge & frickey	ORG
ftr-431	413	2	69	CARDINAL
ftr-431	413	3	605	CARDINAL
ftr-431	415	1	warner holding co.	ORG
ftr-431	415	2	328	CARDINAL
ftr-431	415	3	u.s.	GPE
ftr-431	415	4	397	CARDINAL
ftr-431	415	5	1946	DATE
ftr-431	415	6	baltimore & o. r. co.	ORG
ftr-431	415	7	310	CARDINAL
ftr-431	415	8	513	CARDINAL
ftr-431	415	9	516	CARDINAL
ftr-431	415	10	7th	ORDINAL
ftr-431	415	11	1962	DATE
ftr-431	417	1	327	CARDINAL
ftr-431	417	2	678	CARDINAL
ftr-431	417	3	684	CARDINAL
ftr-431	417	4	1946	DATE
ftr-431	418	1	robert lincoln	PERSON
ftr-431	418	2	florida	GPE
ftr-431	418	3	25	CARDINAL
ftr-431	418	4	371	CARDINAL
ftr-431	431	1	to80	CARDINAL
ftr-431	431	2	first	ORDINAL
ftr-431	431	3	england	GPE
ftr-431	431	4	america	GPE
ftr-431	431	5	two	CARDINAL
ftr-431	432	1	brief81 l. rev	PERSON
ftr-431	432	2	627	CARDINAL
ftr-431	432	3	655	CARDINAL
ftr-431	432	4	1996	DATE
ftr-431	433	1	79	CARDINAL
ftr-431	434	1	irc § 6015(b	ORG
ftr-431	435	1	80	CARDINAL
ftr-431	436	1	kevin c. kennedy	PERSON
ftr-431	436	2	michigan	GPE
ftr-431	436	3	74	CARDINAL
ftr-431	437	1	mercy l. rev	PERSON
ftr-431	437	2	609	CARDINAL
ftr-431	437	3	610	CARDINAL
ftr-431	437	4	1997	DATE
ftr-431	438	1	81	CARDINAL
ftr-431	439	1	two	CARDINAL
ftr-431	441	1	daniel j. meador	PERSON
ftr-431	441	2	american	NORP
ftr-431	441	3	46	CARDINAL
ftr-431	442	1	l. rev	PERSON
ftr-431	442	2	763	CARDINAL
ftr-431	442	3	770	CARDINAL
ftr-431	442	4	1995	DATE
ftr-431	443	1	catholic	NORP
ftr-431	444	1	jack moser	PERSON
ftr-431	444	2	christian	NORP
ftr-431	444	3	26	CARDINAL
ftr-431	445	1	l. rev	PERSON
ftr-431	445	2	483	CARDINAL
ftr-431	445	3	517	CARDINAL
ftr-431	445	4	1997	DATE
ftr-431	446	1	english	NORP
ftr-431	446	2	372	CARDINAL
ftr-431	446	3	florida	GPE
ftr-431	446	4	5:5	CARDINAL
ftr-431	447	1	1	CARDINAL
ftr-431	447	2	england	GPE
ftr-431	447	3	two	CARDINAL
ftr-431	447	4	the early sixteenth century	DATE
ftr-431	448	1	three	CARDINAL
ftr-431	450	1	that84	GPE
ftr-431	453	1	remedies86	ORG
ftr-431	454	1	action88	PERSON
ftr-431	455	1	moser	PERSON
ftr-431	455	2	supra	PERSON
ftr-431	455	3	485-486	CARDINAL
ftr-431	455	4	timothy s. haskett	PERSON
ftr-431	455	5	english	NORP
ftr-431	455	6	14	CARDINAL
ftr-431	456	1	rev	PERSON
ftr-431	456	2	245	CARDINAL
ftr-431	456	3	256-257	CARDINAL
ftr-431	456	4	1996	DATE
ftr-431	457	1	82	CARDINAL
ftr-431	457	2	stephen n. subrin	PERSON
ftr-431	457	3	135	CARDINAL
ftr-431	457	4	l. rev	PERSON
ftr-431	457	5	909	CARDINAL
ftr-431	457	6	914	CARDINAL
ftr-431	457	7	1987	DATE
ftr-431	458	1	the nineteenth century	DATE
ftr-431	458	2	atlantic	LOC
ftr-431	459	1	917	CARDINAL
ftr-431	461	1	supra	PERSON
ftr-431	461	2	81	CARDINAL
ftr-431	461	3	83	DATE
ftr-431	462	1	918	CARDINAL
ftr-431	463	1	84	CARDINAL
ftr-431	464	1	kennedy	PERSON
ftr-431	464	2	supra	PERSON
ftr-431	464	3	80	CARDINAL
ftr-431	464	4	612	CARDINAL
ftr-431	466	1	kennedy	PERSON
ftr-431	466	2	supra	PERSON
ftr-431	466	3	80	CARDINAL
ftr-431	466	4	627	CARDINAL
ftr-431	466	5	two	CARDINAL
ftr-431	468	1	87	CARDINAL
ftr-431	469	1	marcia s. krieger	PERSON
ftr-431	469	2	50	CARDINAL
ftr-431	469	3	l. rev	PERSON
ftr-431	469	4	275	CARDINAL
ftr-431	469	5	281	CARDINAL
ftr-431	469	6	1999	DATE
ftr-431	470	1	88	CARDINAL
ftr-431	471	1	kroger	ORG
ftr-431	471	2	7	CARDINAL
ftr-431	471	3	1433	CARDINAL
ftr-431	473	1	moser	PERSON
ftr-431	473	2	supra	PERSON
ftr-431	473	3	81	CARDINAL
ftr-431	473	4	484	CARDINAL
ftr-431	475	1	natalie a. dejarlais	PERSON
ftr-431	475	2	2001	DATE
ftr-431	475	3	373	CARDINAL
ftr-431	476	1	equity90 91	DATE
ftr-431	479	1	only95	ORG
ftr-431	479	2	97	CARDINAL
ftr-431	481	1	statute99	ORG
ftr-431	482	1	38	CARDINAL
ftr-431	482	2	hastings l.j	PERSON
ftr-431	482	3	729	CARDINAL
ftr-431	482	4	732	CARDINAL
ftr-431	482	5	1987	DATE
ftr-431	482	6	english	NORP
ftr-431	484	1	82	CARDINAL
ftr-431	484	2	915	CARDINAL
ftr-431	486	1	90	CARDINAL
ftr-431	487	1	kennedy	PERSON
ftr-431	487	2	supra	PERSON
ftr-431	487	3	80	CARDINAL
ftr-431	487	4	622	CARDINAL
ftr-431	488	1	george keeton	PERSON
ftr-431	488	2	112	CARDINAL
ftr-431	488	3	6th	ORDINAL
ftr-431	488	4	1965	DATE
ftr-431	488	5	john m. maguire & philip	PERSON
ftr-431	488	6	hobson	PERSON
ftr-431	488	7	48	CARDINAL
ftr-431	489	1	l. rev	PERSON
ftr-431	489	2	1281	CARDINAL
ftr-431	489	3	1321	CARDINAL
ftr-431	490	1	kroger	ORG
ftr-431	490	2	7	CARDINAL
ftr-431	490	3	1433	CARDINAL
ftr-431	491	1	92	CARDINAL
ftr-431	492	1	82	CARDINAL
ftr-431	492	2	920	CARDINAL
ftr-431	493	1	93	CARDINAL
ftr-431	494	1	kroger	ORG
ftr-431	494	2	7	CARDINAL
ftr-431	494	3	1433	CARDINAL
ftr-431	496	1	keeton	ORG
ftr-431	496	2	supra	PERSON
ftr-431	496	3	90	CARDINAL
ftr-431	496	4	89	CARDINAL
ftr-431	496	5	95	CARDINAL
ftr-431	497	1	87	CARDINAL
ftr-431	500	1	kennedy	PERSON
ftr-431	500	2	supra	PERSON
ftr-431	500	3	80	CARDINAL
ftr-431	500	4	618	CARDINAL
ftr-431	501	1	96	CARDINAL
ftr-431	502	1	ellen e. sward	PERSON
ftr-431	502	2	article iii	PERSON
ftr-431	502	3	seventh	ORDINAL
ftr-431	502	4	77	CARDINAL
ftr-431	502	5	l. rev	PERSON
ftr-431	502	6	1037	CARDINAL
ftr-431	502	7	1041	CARDINAL
ftr-431	502	8	1999	DATE
ftr-431	503	1	milsom	ORG
ftr-431	503	2	33	CARDINAL
ftr-431	503	3	2d	DATE
ftr-431	503	4	1981	DATE
ftr-431	504	1	97	CARDINAL
ftr-431	505	1	krieger	PERSON
ftr-431	505	2	87	CARDINAL
ftr-431	505	3	279	CARDINAL
ftr-431	507	1	douglas laycock	PERSON
ftr-431	507	2	103	CARDINAL
ftr-431	508	1	l. rev	PERSON
ftr-431	508	2	687	CARDINAL
ftr-431	508	3	1990	DATE
ftr-431	509	1	98	CARDINAL
ftr-431	510	1	oneida v. oneida	ORG
ftr-431	510	2	indian	NORP
ftr-431	510	3	470	CARDINAL
ftr-431	510	4	226	CARDINAL
ftr-431	510	5	244	CARDINAL
ftr-431	510	6	1985	DATE
ftr-431	510	7	1 dan b. dobbs	QUANTITY
ftr-431	510	8	94	CARDINAL
ftr-431	510	9	2d	DATE
ftr-431	510	10	1993	DATE
ftr-431	511	1	martin kasten	PERSON
ftr-431	511	2	1600	CARDINAL
ftr-431	511	3	clinton v. jones	PERSON
ftr-431	511	4	american	NORP
ftr-431	511	5	51	CARDINAL
ftr-431	512	1	l. rev	PERSON
ftr-431	512	2	551	CARDINAL
ftr-431	512	3	568	CARDINAL
ftr-431	512	4	1998	DATE
ftr-431	513	1	99	CARDINAL
ftr-431	517	1	75	CARDINAL
ftr-431	517	2	497	CARDINAL
ftr-431	517	3	840	CARDINAL
ftr-431	517	4	1980	DATE
ftr-431	518	1	100	CARDINAL
ftr-431	519	1	ashraf ray ibrahim	PERSON
ftr-431	519	2	83	CARDINAL
ftr-431	520	1	l. rev	PERSON
ftr-431	520	2	647	CARDINAL
ftr-431	520	3	647	CARDINAL
ftr-431	520	4	1997	DATE
ftr-431	520	5	374	CARDINAL
ftr-431	520	6	florida	GPE
ftr-431	520	7	5:5	CARDINAL
ftr-431	520	8	irs	ORG
ftr-431	520	9	2	CARDINAL
ftr-431	521	1	the united	ORG
ftr-431	521	2	american	NORP
ftr-431	521	3	colonies	ORG
ftr-431	522	1	the united states	GPE
ftr-431	522	2	1938	DATE
ftr-431	524	1	english	NORP
ftr-431	524	2	the supreme court.105	ORG
ftr-431	526	1	english	NORP
ftr-431	530	1	english	LANGUAGE
ftr-431	530	2	1789	DATE
ftr-431	532	1	101	CARDINAL
ftr-431	533	1	101 t.c	QUANTITY
ftr-431	533	2	374	CARDINAL
ftr-431	533	3	391	CARDINAL
ftr-431	533	4	1993	DATE
ftr-431	533	5	71	CARDINAL
ftr-431	533	6	3,098	CARDINAL
ftr-431	533	7	t.c.	ORG
ftr-431	533	8	96,243	CARDINAL
ftr-431	533	9	1996	DATE
ftr-431	534	1	102	CARDINAL
ftr-431	534	2	kroger	ORG
ftr-431	534	3	7	CARDINAL
ftr-431	534	4	1438	DATE
ftr-431	535	1	1787	DATE
ftr-431	535	2	thirteen	CARDINAL
ftr-431	535	3	one	CARDINAL
ftr-431	536	1	103	CARDINAL
ftr-431	537	1	krieger	PERSON
ftr-431	537	2	87	CARDINAL
ftr-431	537	3	280	CARDINAL
ftr-431	537	4	104	ORG
ftr-431	538	1	105	CARDINAL
ftr-431	540	1	u.s.	GPE
ftr-431	542	1	2	CARDINAL
ftr-431	542	2	1	CARDINAL
ftr-431	543	1	107	CARDINAL
ftr-431	544	1	john t. cross	PERSON
ftr-431	544	2	60 la	QUANTITY
ftr-431	545	1	l. rev	PERSON
ftr-431	545	2	173	CARDINAL
ftr-431	545	3	210-11	CARDINAL
ftr-431	545	4	1999	DATE
ftr-431	546	1	108	CARDINAL
ftr-431	546	2	1	CARDINAL
ftr-431	547	1	naomi r. cahn	PERSON
ftr-431	547	2	79	CARDINAL
ftr-431	547	3	iowa	GPE
ftr-431	547	4	l. rev	PERSON
ftr-431	547	5	1073	CARDINAL
ftr-431	547	6	1087-88	DATE
ftr-431	547	7	1994	DATE
ftr-431	548	1	109	CARDINAL
ftr-431	548	2	1	CARDINAL
ftr-431	549	1	73	CARDINAL
ftr-431	549	2	82	DATE
ftr-431	549	3	1789	DATE
ftr-431	549	4	baker v. biddle	PERSON
ftr-431	549	5	f. cas	PERSON
ftr-431	549	6	439	CARDINAL
ftr-431	549	7	443	CARDINAL
ftr-431	549	8	e.d. pa.	ORG
ftr-431	550	1	2001	DATE
ftr-431	550	2	375	CARDINAL
ftr-431	551	1	the year 1800	DATE
ftr-431	551	2	the supreme court	ORG
ftr-431	551	3	justice marshall	PERSON
ftr-431	551	4	the supreme court	ORG
ftr-431	552	1	1938	DATE
ftr-431	552	2	the112	CARDINAL
ftr-431	556	1	1	CARDINAL
ftr-431	559	1	congress	ORG
ftr-431	560	1	1831	DATE
ftr-431	561	1	seventh	ORDINAL
ftr-431	561	2	2	CARDINAL
ftr-431	561	3	j. moore	PERSON
ftr-431	561	4	moore	PERSON
ftr-431	561	5	2.05[1	CARDINAL
ftr-431	561	6	2d	DATE
ftr-431	561	7	1989	DATE
ftr-431	562	1	seventh	ORDINAL
ftr-431	562	2	congress	ORG
ftr-431	563	1	charles warren	PERSON
ftr-431	563	2	1789	DATE
ftr-431	563	3	37	CARDINAL
ftr-431	564	1	l. rev	PERSON
ftr-431	564	2	49	DATE
ftr-431	564	3	54	DATE
ftr-431	564	4	1923	DATE
ftr-431	565	1	110	CARDINAL
ftr-431	565	2	kroger	ORG
ftr-431	565	3	7	CARDINAL
ftr-431	565	4	1433	CARDINAL
ftr-431	565	5	111	CARDINAL
ftr-431	566	1	1446	CARDINAL
ftr-431	567	1	112	CARDINAL
ftr-431	567	2	kroger	ORG
ftr-431	567	3	7	CARDINAL
ftr-431	567	4	1452-1453	DATE
ftr-431	567	5	113	CARDINAL
ftr-431	568	1	ross v. bernhard	PERSON
ftr-431	568	2	396	CARDINAL
ftr-431	568	3	531	CARDINAL
ftr-431	568	4	539	CARDINAL
ftr-431	568	5	1970	DATE
ftr-431	569	1	fed	ORG
ftr-431	570	1	r.	NORP
ftr-431	571	1	2	CARDINAL
ftr-431	571	2	114	CARDINAL
ftr-431	572	1	krieger	ORG
ftr-431	572	2	87	CARDINAL
ftr-431	572	3	281	CARDINAL
ftr-431	572	4	115	CARDINAL
ftr-431	573	1	edward yorio	PERSON
ftr-431	573	2	51	CARDINAL
ftr-431	573	3	ohio st.	GPE
ftr-431	573	4	l.j. 1201,	ORG
ftr-431	573	5	1205	DATE
ftr-431	573	6	1990	DATE
ftr-431	574	1	116	CARDINAL
ftr-431	576	1	ron weiss	PERSON
ftr-431	576	2	6	CARDINAL
ftr-431	578	1	j. 205	PERSON
ftr-431	578	2	239	CARDINAL
ftr-431	578	3	1989	DATE
ftr-431	579	1	117	CARDINAL
ftr-431	580	1	krieger	PERSON
ftr-431	580	2	87	CARDINAL
ftr-431	580	3	276	CARDINAL
ftr-431	580	4	second	ORDINAL
ftr-431	580	5	afternoon	TIME
ftr-431	581	1	118	CARDINAL
ftr-431	581	2	292	CARDINAL
ftr-431	581	3	english	NORP
ftr-431	582	1	309	CARDINAL
ftr-431	583	1	the united states	GPE
ftr-431	585	1	119	CARDINAL
ftr-431	586	1	122	CARDINAL
ftr-431	586	2	fed	ORG
ftr-431	588	1	2	CARDINAL
ftr-431	588	2	8(e)(2	GPE
ftr-431	589	1	376	CARDINAL
ftr-431	589	2	florida	GPE
ftr-431	590	1	5:5	CARDINAL
ftr-431	590	2	article iii	PERSON
ftr-431	590	3	congress.120 article	ORG
ftr-431	591	1	article iii	PERSON
ftr-431	591	2	congress	ORG
ftr-431	592	1	congress	ORG
ftr-431	593	1	1982	DATE
ftr-431	598	1	applying124	PERSON
ftr-431	601	1	congress	ORG
ftr-431	602	1	127 120	CARDINAL
ftr-431	603	1	u.s.	GPE
ftr-431	605	1	2	CARDINAL
ftr-431	607	1	121	CARDINAL
ftr-431	608	1	107	CARDINAL
ftr-431	608	2	201	CARDINAL
ftr-431	608	3	congress	ORG
ftr-431	609	1	congress	ORG
ftr-431	610	1	218	CARDINAL
ftr-431	610	2	congress	ORG
ftr-431	611	1	122	CARDINAL
ftr-431	612	1	28	CARDINAL
ftr-431	613	1	1491(b)(1	CARDINAL
ftr-431	613	2	2000	DATE
ftr-431	613	3	28	CARDINAL
ftr-431	614	1	1491(a)(3	CARDINAL
ftr-431	614	2	1996	DATE
ftr-431	615	1	1996	DATE
ftr-431	615	2	104-320	CARDINAL
ftr-431	615	3	12(a	CARDINAL
ftr-431	615	4	110	CARDINAL
ftr-431	615	5	3875	CARDINAL
ftr-431	615	6	1982	DATE
ftr-431	617	1	97	CARDINAL
ftr-431	617	2	133	CARDINAL
ftr-431	617	3	96	CARDINAL
ftr-431	618	1	25	CARDINAL
ftr-431	618	2	41	DATE
ftr-431	619	1	123	CARDINAL
ftr-431	620	1	supra	PERSON
ftr-431	620	2	45	CARDINAL
ftr-431	620	3	124	CARDINAL
ftr-431	621	1	28	CARDINAL
ftr-431	622	1	1491(b)(1	CARDINAL
ftr-431	622	2	2000	DATE
ftr-431	622	3	28	CARDINAL
ftr-431	623	1	1491(a)(3	CARDINAL
ftr-431	623	2	1996	DATE
ftr-431	624	1	125	CARDINAL
ftr-431	625	1	irc §§ 6015(b	ORG
ftr-431	625	2	6511(h	CARDINAL
ftr-431	626	1	126	CARDINAL
ftr-431	627	1	262	CARDINAL
ftr-431	628	1	127	CARDINAL
ftr-431	629	1	2001	DATE
ftr-431	629	2	377	PRODUCT
ftr-431	633	1	congress	ORG
ftr-431	639	1	6013(d)(3	CARDINAL
ftr-431	639	2	6015	DATE
ftr-431	640	1	128	CARDINAL
ftr-431	641	1	129	CARDINAL
ftr-431	642	1	friedman v. commissioner	PERSON
ftr-431	642	2	53	CARDINAL
ftr-431	642	3	523	CARDINAL
ftr-431	642	4	532	CARDINAL
ftr-431	642	5	2d	DATE
ftr-431	642	6	1995	DATE
ftr-431	643	1	section 6013(e)(1)(d	LAW
ftr-431	643	2	3	CARDINAL
ftr-431	643	3	1342	CARDINAL
ftr-431	643	4	1347	CARDINAL
ftr-431	643	5	9th	ORDINAL
ftr-431	643	6	1993	DATE
ftr-431	644	1	1.6013-5(b	CARDINAL
ftr-431	648	1	130	CARDINAL
ftr-431	650	1	1982	DATE
ftr-431	651	1	stephen j. legatzke	PERSON
ftr-431	651	2	united states	GPE
ftr-431	651	3	10	CARDINAL
ftr-431	652	1	861	CARDINAL
ftr-431	652	2	895	CARDINAL
ftr-431	652	3	1991	DATE
ftr-431	653	1	1982	DATE
ftr-431	653	2	congress	ORG
ftr-431	653	3	article i.	PERSON
ftr-431	653	4	1982	DATE
ftr-431	655	1	97	CARDINAL
ftr-431	656	1	105	CARDINAL
ftr-431	656	2	133	CARDINAL
ftr-431	656	3	139	CARDINAL
ftr-431	656	4	96	CARDINAL
ftr-431	656	5	26	CARDINAL
ftr-431	656	6	39	CARDINAL
ftr-431	656	7	42-44	DATE
ftr-431	657	1	congress	ORG
ftr-431	657	2	the united states	GPE
ftr-431	658	1	378	CARDINAL
ftr-431	658	2	florida	GPE
ftr-431	659	1	5:5	CARDINAL
ftr-431	660	1	the supreme court	ORG
ftr-431	661	1	subsequently,132 congress	ORG
ftr-431	662	1	the supreme court	ORG
ftr-431	662	2	that133	CARDINAL
ftr-431	662	3	the department of health and human services’ administration of	ORG
ftr-431	662	4	medicaid	ORG
ftr-431	663	1	the supreme court	ORG
ftr-431	663	2	the134	GPE
ftr-431	664	1	congress	ORG
ftr-431	664	2	the supreme court	ORG
ftr-431	666	1	congress	ORG
ftr-431	667	1	2	CARDINAL
ftr-431	668	1	131	CARDINAL
ftr-431	669	1	buchine v. commissioner	PERSON
ftr-431	669	2	20	CARDINAL
ftr-431	669	3	173	CARDINAL
ftr-431	669	4	176	CARDINAL
ftr-431	669	5	5th	ORDINAL
ftr-431	669	6	1994	DATE
ftr-431	670	1	132	CARDINAL
ftr-431	671	1	richardson v. morris	PERSON
ftr-431	671	2	409	CARDINAL
ftr-431	671	3	464	CARDINAL
ftr-431	671	4	465	CARDINAL
ftr-431	671	5	1973	DATE
ftr-431	672	1	133	CARDINAL
ftr-431	672	2	28	CARDINAL
ftr-431	673	1	1491(a)(3	CARDINAL
ftr-431	673	2	1996	DATE
ftr-431	673	3	1996	DATE
ftr-431	675	1	104-320	CARDINAL
ftr-431	675	2	12(a	CARDINAL
ftr-431	675	3	110	CARDINAL
ftr-431	676	1	3875	CARDINAL
ftr-431	676	2	1982	DATE
ftr-431	678	1	97	CARDINAL
ftr-431	678	2	133	CARDINAL
ftr-431	678	3	96	CARDINAL
ftr-431	679	1	25	CARDINAL
ftr-431	679	2	41	DATE
ftr-431	679	3	1982	DATE
ftr-431	680	1	1996	DATE
ftr-431	681	1	28	CARDINAL
ftr-431	682	1	1491(b)(1	CARDINAL
ftr-431	682	2	2000	DATE
ftr-431	685	1	104-320	CARDINAL
ftr-431	685	2	12(a	CARDINAL
ftr-431	685	3	110	CARDINAL
ftr-431	686	1	3874	CARDINAL
ftr-431	686	2	oct. 19, 1996	DATE
ftr-431	687	1	134	CARDINAL
ftr-431	688	1	bowen v. massachusetts	PERSON
ftr-431	688	2	487	CARDINAL
ftr-431	688	3	879	CARDINAL
ftr-431	688	4	1988	DATE
ftr-431	689	1	135	CARDINAL
ftr-431	690	1	905	CARDINAL
ftr-431	690	2	reno	GPE
ftr-431	690	3	41	CARDINAL
ftr-431	690	4	641	CARDINAL
ftr-431	690	5	644-45	CARDINAL
ftr-431	690	6	fed	ORG
ftr-431	690	7	cir. 1994	ORG
ftr-431	693	1	136	CARDINAL
ftr-431	694	1	bowen	PERSON
ftr-431	694	2	487	CARDINAL
ftr-431	694	3	u.s.	GPE
ftr-431	694	4	905	CARDINAL
ftr-431	694	5	1988	DATE
ftr-431	695	1	137	CARDINAL
ftr-431	696	1	dubroff	ORG
ftr-431	696	2	62	CARDINAL
ftr-431	696	3	483-84	CARDINAL
ftr-431	697	1	138	CARDINAL
ftr-431	698	1	265-75	CARDINAL
ftr-431	699	1	2001	DATE
ftr-431	699	2	379	CARDINAL
ftr-431	699	3	two	CARDINAL
ftr-431	700	1	one	CARDINAL
ftr-431	704	1	irs	ORG
ftr-431	705	1	lewis v. reynolds	PERSON
ftr-431	705	2	143	CARDINAL
ftr-431	705	3	supreme court	ORG
ftr-431	705	4	irs	ORG
ftr-431	705	5	the same tax year	DATE
ftr-431	706	1	bull v. united states	ORG
ftr-431	706	2	the144 supreme court	ORG
ftr-431	707	1	the supreme court	ORG
ftr-431	707	2	1943	DATE
ftr-431	708	1	congress	ORG
ftr-431	708	2	year	DATE
ftr-431	708	3	139	CARDINAL
ftr-431	709	1	james e. tierney	PERSON
ftr-431	709	2	united states	GPE
ftr-431	709	3	80	CARDINAL
ftr-431	710	1	l.j. 95	ORG
ftr-431	710	2	101-02	CARDINAL
ftr-431	710	3	1991	DATE
ftr-431	712	1	burgess j.w	LOC
ftr-431	712	2	raby & william l. raby	ORG
ftr-431	713	1	81	CARDINAL
ftr-431	713	2	87	CARDINAL
ftr-431	713	3	91	CARDINAL
ftr-431	713	4	1998	DATE
ftr-431	717	1	140	CARDINAL
ftr-431	718	1	mann v. united states	PERSON
ftr-431	718	2	552	CARDINAL
ftr-431	718	3	f. supp	PERSON
ftr-431	719	1	1132	CARDINAL
ftr-431	719	2	1135	DATE
ftr-431	719	3	n.d	NORP
ftr-431	719	4	tex. 1982	DATE
ftr-431	719	5	minskoff v. united states	PERSON
ftr-431	719	6	490	CARDINAL
ftr-431	719	7	1283	DATE
ftr-431	719	8	1285	CARDINAL
ftr-431	719	9	6th	ORDINAL
ftr-431	719	10	1974	DATE
ftr-431	720	1	141	CARDINAL
ftr-431	721	1	1095	DATE
ftr-431	722	1	313	CARDINAL
ftr-431	723	1	142	CARDINAL
ftr-431	724	1	314	CARDINAL
ftr-431	725	1	143	CARDINAL
ftr-431	725	2	284	CARDINAL
ftr-431	725	3	281	CARDINAL
ftr-431	725	4	1933	DATE
ftr-431	726	1	144	CARDINAL
ftr-431	726	2	295	CARDINAL
ftr-431	726	3	247	CARDINAL
ftr-431	726	4	260	CARDINAL
ftr-431	727	1	145	CARDINAL
ftr-431	728	1	leandra lederman	PERSON
ftr-431	728	2	30	CARDINAL
ftr-431	729	1	davis l. rev	PERSON
ftr-431	729	2	183	CARDINAL
ftr-431	729	3	192-93	CARDINAL
ftr-431	730	1	146	CARDINAL
ftr-431	731	1	john a. lynch	PERSON
ftr-431	731	2	jr.	PERSON
ftr-431	731	3	sixty years	DATE
ftr-431	731	4	51	CARDINAL
ftr-431	731	5	l. rev	PERSON
ftr-431	731	6	62	CARDINAL
ftr-431	731	7	113	CARDINAL
ftr-431	732	1	380	CARDINAL
ftr-431	732	2	florida	GPE
ftr-431	732	3	such other year	DATE
ftr-431	733	1	147	CARDINAL
ftr-431	733	2	years	DATE
ftr-431	734	1	1998,148	CARDINAL
ftr-431	734	2	congress	ORG
ftr-431	736	1	1988	DATE
ftr-431	737	1	annual	DATE
ftr-431	737	2	one	CARDINAL
ftr-431	738	1	6214(b	CARDINAL
ftr-431	738	2	a particular year or	DATE
ftr-431	738	3	any other year or calendar quarter	DATE
ftr-431	739	1	147	CARDINAL
ftr-431	740	1	gooch	PERSON
ftr-431	740	2	320	CARDINAL
ftr-431	740	3	418	CARDINAL
ftr-431	740	4	422	CARDINAL
ftr-431	741	1	148	CARDINAL
ftr-431	742	1	schneider v. commissioner	PERSON
ftr-431	742	2	93	CARDINAL
ftr-431	742	3	568	CARDINAL
ftr-431	742	4	1989	DATE
ftr-431	742	5	phillips petroleum co.	ORG
ftr-431	742	6	92	CARDINAL
ftr-431	742	7	885	CARDINAL
ftr-431	742	8	888-890	QUANTITY
ftr-431	742	9	1989	DATE
ftr-431	742	10	poinier v. commissioner	PERSON
ftr-431	742	11	86	CARDINAL
ftr-431	742	12	478	CARDINAL
ftr-431	742	13	490	CARDINAL
ftr-431	742	14	1986	DATE
ftr-431	742	15	898 f.2d 917	QUANTITY
ftr-431	742	16	3d	CARDINAL
ftr-431	742	17	1988	DATE
ftr-431	742	18	van winkle v. commissioner	ORG
ftr-431	742	19	51 t.c	QUANTITY
ftr-431	742	20	994	CARDINAL
ftr-431	742	21	999-1000	CARDINAL
ftr-431	742	22	1969	DATE
ftr-431	742	23	3	CARDINAL
ftr-431	742	24	321	CARDINAL
ftr-431	742	25	327	CARDINAL
ftr-431	742	26	147	CARDINAL
ftr-431	742	27	167	CARDINAL
ftr-431	742	28	5th	ORDINAL
ftr-431	744	1	71-56	CARDINAL
ftr-431	744	2	1971-1	DATE
ftr-431	744	3	404	CARDINAL
ftr-431	744	4	405	CARDINAL
ftr-431	745	1	149	CARDINAL
ftr-431	746	1	785	CARDINAL
ftr-431	746	2	100th	ORDINAL
ftr-431	746	3	2d	DATE
ftr-431	748	1	134	CARDINAL
ftr-431	749	1	s12344	DATE
ftr-431	749	2	daily	DATE
ftr-431	749	3	sept. 12, 1988	DATE
ftr-431	750	1	150	CARDINAL
ftr-431	754	1	100th cong.	ORG
ftr-431	754	2	2d	DATE
ftr-431	756	1	233	CARDINAL
ftr-431	756	2	1988	DATE
ftr-431	757	1	152	CARDINAL
ftr-431	758	1	lynch	ORG
ftr-431	758	2	146	CARDINAL
ftr-431	758	3	108	CARDINAL
ftr-431	759	1	153	CARDINAL
ftr-431	760	1	1926	DATE
ftr-431	761	1	44	CARDINAL
ftr-431	762	1	56	CARDINAL
ftr-431	762	2	dubroff	ORG
ftr-431	762	3	62	CARDINAL
ftr-431	762	4	485	CARDINAL
ftr-431	763	1	154	CARDINAL
ftr-431	765	1	2001	DATE
ftr-431	765	2	381	CARDINAL
ftr-431	766	1	1999	DATE
ftr-431	766	2	congress	ORG
ftr-431	766	3	section 6214(b	LAW
ftr-431	767	1	1999	DATE
ftr-431	767	2	united states	GPE
ftr-431	767	3	the supreme court	ORG
ftr-431	768	1	stevens	PERSON
ftr-431	768	2	mueller	ORG
ftr-431	768	3	mueller ii	PERSON
ftr-431	769	1	mueller ii	PERSON
ftr-431	769	2	i. mueller	PERSON
ftr-431	770	1	irs	ORG
ftr-431	771	1	irs	ORG
ftr-431	772	1	155	CARDINAL
ftr-431	773	1	prior years	DATE
ftr-431	773	2	two	CARDINAL
ftr-431	775	1	bartels v. commissioner	PERSON
ftr-431	775	2	106	CARDINAL
ftr-431	775	3	430	CARDINAL
ftr-431	775	4	434	CARDINAL
ftr-431	775	5	1996	DATE
ftr-431	776	1	156	CARDINAL
ftr-431	777	1	2448	CARDINAL
ftr-431	777	2	1343	DATE
ftr-431	778	1	106	CARDINAL
ftr-431	778	2	194	CARDINAL
ftr-431	779	1	157	CARDINAL
ftr-431	780	1	united states	ORG
ftr-431	780	2	494	CARDINAL
ftr-431	780	3	596	CARDINAL
ftr-431	780	4	611 n.8	QUANTITY
ftr-431	780	5	1990	DATE
ftr-431	781	1	158	CARDINAL
ftr-431	782	1	615	CARDINAL
ftr-431	782	2	stevens	PERSON
ftr-431	782	3	j.	PERSON
ftr-431	783	1	159	CARDINAL
ftr-431	784	1	mueller v. commissioner	ORG
ftr-431	784	2	101 t.c	QUANTITY
ftr-431	784	3	551	CARDINAL
ftr-431	784	4	553	CARDINAL
ftr-431	784	5	1993	DATE
ftr-431	785	1	160	CARDINAL
ftr-431	786	1	d.	NORP
ftr-431	786	2	mueller	ORG
ftr-431	786	3	mueller co.	ORG
ftr-431	787	1	mueller v. commissioner	ORG
ftr-431	788	1	63	CARDINAL
ftr-431	788	2	t.c.	PERSON
ftr-431	788	3	3,027	CARDINAL
ftr-431	788	4	t.c.	GPE
ftr-431	788	5	92,284	CARDINAL
ftr-431	788	6	1992	DATE
ftr-431	789	1	mueller i.	PERSON
ftr-431	789	2	mueller v. commissioner	ORG
ftr-431	789	3	107	CARDINAL
ftr-431	789	4	189	CARDINAL
ftr-431	789	5	191	CARDINAL
ftr-431	789	6	1996	DATE
ftr-431	789	7	302	CARDINAL
ftr-431	789	8	6th	ORDINAL
ftr-431	789	9	1998	DATE
ftr-431	790	1	525	CARDINAL
ftr-431	790	2	1999	DATE
ftr-431	790	3	mueller v. commissioner	ORG
ftr-431	790	4	101 t.c	QUANTITY
ftr-431	790	5	551	CARDINAL
ftr-431	790	6	551	CARDINAL
ftr-431	790	7	1993	DATE
ftr-431	791	1	161	CARDINAL
ftr-431	791	2	mueller	ORG
ftr-431	791	3	101 t.c	QUANTITY
ftr-431	792	1	551	CARDINAL
ftr-431	793	1	162	CARDINAL
ftr-431	794	1	mueller	ORG
ftr-431	794	2	107 t.c	QUANTITY
ftr-431	795	1	190	CARDINAL
ftr-431	796	1	mueller	PERSON
ftr-431	796	2	the mueller co.	ORG
ftr-431	796	3	1,700	MONEY
ftr-431	796	4	1,505	MONEY
ftr-431	796	5	2,150	MONEY
ftr-431	797	1	mueller	ORG
ftr-431	797	2	107 t.c	QUANTITY
ftr-431	798	1	191	CARDINAL
ftr-431	798	2	163	CARDINAL
ftr-431	798	3	mueller	ORG
ftr-431	798	4	101 t.c	QUANTITY
ftr-431	799	1	551	CARDINAL
ftr-431	799	2	164	CARDINAL
ftr-431	800	1	560	CARDINAL
ftr-431	800	2	382	CARDINAL
ftr-431	800	3	florida	GPE
ftr-431	800	4	5:5	CARDINAL
ftr-431	802	1	mueller ii	PERSON
ftr-431	805	1	mueller ii	PERSON
ftr-431	808	1	chabot	PERSON
ftr-431	808	2	mueller ii	PERSON
ftr-431	813	1	165	CARDINAL
ftr-431	814	1	556	CARDINAL
ftr-431	814	2	166	CARDINAL
ftr-431	815	1	6214	DATE
ftr-431	816	1	167	CARDINAL
ftr-431	816	2	mueller	ORG
ftr-431	816	3	101 t.c	QUANTITY
ftr-431	817	1	561	CARDINAL
ftr-431	818	1	168	CARDINAL
ftr-431	819	1	552	CARDINAL
ftr-431	819	2	mcconnell	PERSON
ftr-431	819	3	28	CARDINAL
ftr-431	819	4	l. rev	PERSON
ftr-431	820	1	577	CARDINAL
ftr-431	820	2	579	CARDINAL
ftr-431	820	3	1942	DATE
ftr-431	821	1	169	CARDINAL
ftr-431	822	1	lynch	ORG
ftr-431	822	2	146	CARDINAL
ftr-431	822	3	111	CARDINAL
ftr-431	822	4	mcconnell	PERSON
ftr-431	823	1	170	CARDINAL
ftr-431	824	1	thomas w. waterman	PERSON
ftr-431	824	2	476-480	MONEY
ftr-431	824	3	voorhis & co.	ORG
ftr-431	824	4	1872	DATE
ftr-431	825	1	171	CARDINAL
ftr-431	826	1	421	CARDINAL
ftr-431	826	2	469	CARDINAL
ftr-431	826	3	172	CARDINAL
ftr-431	826	4	mueller	ORG
ftr-431	826	5	101 t.c	QUANTITY
ftr-431	827	1	566	CARDINAL
ftr-431	827	2	chabot	PRODUCT
ftr-431	827	3	j.	PERSON
ftr-431	828	1	2001	DATE
ftr-431	828	2	383	CARDINAL
ftr-431	828	3	chabot	PERSON
ftr-431	828	4	the tax year	DATE
ftr-431	828	5	mueller iii	PERSON
ftr-431	830	1	mueller ii	PERSON
ftr-431	830	2	sixth	ORDINAL
ftr-431	831	1	sixth	ORDINAL
ftr-431	833	1	sixth	ORDINAL
ftr-431	833	2	mueller	ORG
ftr-431	833	3	three	CARDINAL
ftr-431	833	4	bartels v. commissioner	PERSON
ftr-431	833	5	seventh	ORDINAL
ftr-431	833	6	branson	GPE
ftr-431	833	7	ninth	ORDINAL
ftr-431	833	8	eleventh	ORDINAL
ftr-431	834	1	two	CARDINAL
ftr-431	834	2	173	CARDINAL
ftr-431	835	1	568	CARDINAL
ftr-431	835	2	chabot	PRODUCT
ftr-431	835	3	j.	PERSON
ftr-431	836	1	174	CARDINAL
ftr-431	837	1	irc §§	ORG
ftr-431	837	2	6214(b	DATE
ftr-431	838	1	175	CARDINAL
ftr-431	838	2	mueller	ORG
ftr-431	839	1	63	CARDINAL
ftr-431	839	2	3,027	CARDINAL
ftr-431	839	3	t.c.	GPE
ftr-431	839	4	92,284	CARDINAL
ftr-431	839	5	1992	DATE
ftr-431	839	6	162	CARDINAL
ftr-431	840	1	176	CARDINAL
ftr-431	840	2	mueller	ORG
ftr-431	840	3	107 t.c	QUANTITY
ftr-431	841	1	199	CARDINAL
ftr-431	841	2	177	CARDINAL
ftr-431	842	1	mueller ii	PERSON
ftr-431	843	1	mueller	ORG
ftr-431	844	1	63	CARDINAL
ftr-431	844	2	3,027	CARDINAL
ftr-431	844	3	t.c.	GPE
ftr-431	844	4	92,284	CARDINAL
ftr-431	844	5	1992	DATE
ftr-431	845	1	irs	ORG
ftr-431	846	1	mueller	ORG
ftr-431	846	2	107 t.c	QUANTITY
ftr-431	847	1	191	CARDINAL
ftr-431	847	2	178	CARDINAL
ftr-431	847	3	mueller v. commissioner	ORG
ftr-431	847	4	153	CARDINAL
ftr-431	847	5	302	CARDINAL
ftr-431	847	6	6th	ORDINAL
ftr-431	847	7	1998	DATE
ftr-431	848	1	179	CARDINAL
ftr-431	849	1	304	CARDINAL
ftr-431	849	2	301	CARDINAL
ftr-431	849	3	532	CARDINAL
ftr-431	849	4	1937	DATE
ftr-431	850	1	180	CARDINAL
ftr-431	850	2	354	CARDINAL
ftr-431	851	1	181	CARDINAL
ftr-431	851	2	106	CARDINAL
ftr-431	851	3	430	CARDINAL
ftr-431	852	1	182	CARDINAL
ftr-431	852	2	113	CARDINAL
ftr-431	852	3	6 (1999	DATE
ftr-431	853	1	183	CARDINAL
ftr-431	853	2	79	CARDINAL
ftr-431	853	3	cch	ORG
ftr-431	853	4	1971	DATE
ftr-431	853	5	2000	DATE
ftr-431	854	1	384	CARDINAL
ftr-431	854	2	florida	GPE
ftr-431	854	3	5:5	CARDINAL
ftr-431	854	4	golsen v. commissioner184	PERSON
ftr-431	855	1	bartels v. commissioner	PERSON
ftr-431	855	2	bartels	PERSON
ftr-431	855	3	1981	DATE
ftr-431	855	4	1982	DATE
ftr-431	856	1	1990	DATE
ftr-431	856	2	irs	ORG
ftr-431	856	3	those years	DATE
ftr-431	857	1	later187	ORG
ftr-431	858	1	bartels	PERSON
ftr-431	859	1	bartels	PERSON
ftr-431	859	2	february 21, 1990	DATE
ftr-431	860	1	3,582,245	MONEY
ftr-431	860	2	february 20 and 21	DATE
ftr-431	860	3	april 9, 1990	DATE
ftr-431	861	1	november 18, 1991	DATE
ftr-431	861	2	irs	ORG
ftr-431	861	3	94,364	MONEY
ftr-431	861	4	17,094.88	MONEY
ftr-431	862	1	september 18,191 1991	DATE
ftr-431	863	1	irs	ORG
ftr-431	863	2	1981	DATE
ftr-431	863	3	1982	DATE
ftr-431	863	4	september 14, 1993	DATE
ftr-431	863	5	267,705.57	MONEY
ftr-431	863	6	108,689	MONEY
ftr-431	864	1	its195	ORG
ftr-431	864	2	more than three years	DATE
ftr-431	864	3	irs	ORG
ftr-431	864	4	two years	DATE
ftr-431	864	5	94,364	MONEY
ftr-431	865	1	irs	ORG
ftr-431	865	2	14,325	MONEY
ftr-431	866	1	the197	ORG
ftr-431	867	1	the198	CARDINAL
ftr-431	867	2	184	CARDINAL
ftr-431	868	1	54	CARDINAL
ftr-431	868	2	742	CARDINAL
ftr-431	868	3	1970	DATE
ftr-431	868	4	445	CARDINAL
ftr-431	868	5	985	CARDINAL
ftr-431	868	6	10th	ORDINAL
ftr-431	868	7	1971	DATE
ftr-431	869	1	404	CARDINAL
ftr-431	869	2	940	CARDINAL
ftr-431	869	3	1971	DATE
ftr-431	870	1	185	CARDINAL
ftr-431	871	1	757	CARDINAL
ftr-431	872	1	186	CARDINAL
ftr-431	872	2	106 t.c	QUANTITY
ftr-431	873	1	431	CARDINAL
ftr-431	874	1	187	CARDINAL
ftr-431	875	1	432	CARDINAL
ftr-431	876	1	188	CARDINAL
ftr-431	877	1	189	CARDINAL
ftr-431	877	2	106 t.c	QUANTITY
ftr-431	878	1	432	CARDINAL
ftr-431	879	1	190	CARDINAL
ftr-431	880	1	191	CARDINAL
ftr-431	886	1	433	CARDINAL
ftr-431	886	2	6511(a	CARDINAL
ftr-431	887	1	197	CARDINAL
ftr-431	887	2	106 t.c	QUANTITY
ftr-431	888	1	433	CARDINAL
ftr-431	888	2	198	CARDINAL
ftr-431	890	1	385	CARDINAL
ftr-431	891	1	section 6214(b	LAW
ftr-431	891	2	any year	DATE
ftr-431	892	1	irs	ORG
ftr-431	892	2	1981	DATE
ftr-431	892	3	1982	DATE
ftr-431	893	1	orenstein	PERSON
ftr-431	893	2	death202	GPE
ftr-431	893	3	1983	DATE
ftr-431	893	4	orenstein	PERSON
ftr-431	894	1	orenstein	PERSON
ftr-431	894	2	1993	DATE
ftr-431	894	3	1981	DATE
ftr-431	894	4	1982	DATE
ftr-431	895	1	1998	DATE
ftr-431	896	1	continental equities, inc.	ORG
ftr-431	898	1	fifth	ORDINAL
ftr-431	898	2	1969	DATE
ftr-431	901	1	continental equities, inc.	ORG
ftr-431	902	1	two	CARDINAL
ftr-431	902	2	two decades	DATE
ftr-431	902	3	eleventh	ORDINAL
ftr-431	903	1	in209 bartels	PERSON
ftr-431	903	2	199	CARDINAL
ftr-431	904	1	436	CARDINAL
ftr-431	905	1	200	CARDINAL
ftr-431	906	1	435	CARDINAL
ftr-431	907	1	201	CARDINAL
ftr-431	908	1	79	CARDINAL
ftr-431	908	2	t.c.	PERSON
ftr-431	908	3	cch	ORG
ftr-431	908	4	1971	DATE
ftr-431	908	5	2000	DATE
ftr-431	909	1	202	CARDINAL
ftr-431	910	1	203	CARDINAL
ftr-431	911	1	204	CARDINAL
ftr-431	914	1	551	CARDINAL
ftr-431	914	2	74	CARDINAL
ftr-431	914	3	5th	ORDINAL
ftr-431	914	4	1977	DATE
ftr-431	915	1	fifth	ORDINAL
ftr-431	915	2	prior to october 1, 1981	DATE
ftr-431	915	3	eleventh	ORDINAL
ftr-431	916	1	bonner v. city	PERSON
ftr-431	916	2	prichard	ORG
ftr-431	916	3	661	CARDINAL
ftr-431	916	4	1206	DATE
ftr-431	916	5	1209	DATE
ftr-431	916	6	11th	ORDINAL
ftr-431	916	7	1981	DATE
ftr-431	917	1	207	CARDINAL
ftr-431	918	1	continental equities, inc.	ORG
ftr-431	918	2	551	CARDINAL
ftr-431	918	3	84	CARDINAL
ftr-431	919	1	208	CARDINAL
ftr-431	919	2	992 f.2d 1136	QUANTITY
ftr-431	919	3	11th	ORDINAL
ftr-431	919	4	1993	DATE
ftr-431	919	5	aff’g 58 t.c	QUANTITY
ftr-431	919	6	1183	DATE
ftr-431	919	7	t.c.	GPE
ftr-431	919	8	90,021	CARDINAL
ftr-431	919	9	1990	DATE
ftr-431	920	1	209	CARDINAL
ftr-431	921	1	orenstein v. commissioner	PERSON
ftr-431	921	2	79	CARDINAL
ftr-431	921	3	cch	ORG
ftr-431	921	4	1971	DATE
ftr-431	921	5	2000	DATE
ftr-431	922	1	210	CARDINAL
ftr-431	923	1	386	CARDINAL
ftr-431	923	2	florida	GPE
ftr-431	923	3	5:5	CARDINAL
ftr-431	923	4	branson	GPE
ftr-431	923	5	mueller	ORG
ftr-431	924	1	branson	GPE
ftr-431	924	2	two	CARDINAL
ftr-431	924	3	mendocino county	GPE
ftr-431	928	1	irs	ORG
ftr-431	930	1	branson	GPE
ftr-431	930	2	mohawk petroleum co.	ORG
ftr-431	931	1	ninth	ORDINAL
ftr-431	931	2	gooch milling & elevator co.	ORG
ftr-431	932	1	gooch	PERSON
ftr-431	933	1	ninth	ORDINAL
ftr-431	934	1	mueller ii	PERSON
ftr-431	934	2	allowing220	GPE
ftr-431	934	3	ninth	ORDINAL
ftr-431	934	4	branson	GPE
ftr-431	934	5	branson	GPE
ftr-431	935	1	sixth	ORDINAL
ftr-431	936	1	branson	GPE
ftr-431	937	1	211	CARDINAL
ftr-431	937	2	branson	GPE
ftr-431	937	3	113	CARDINAL
ftr-431	937	4	6,	PERCENT
ftr-431	937	5	6	DATE
ftr-431	937	6	1999	DATE
ftr-431	937	7	aff’d 264 f.3d	ORG
ftr-431	937	8	904	CARDINAL
ftr-431	937	9	9th	ORDINAL
ftr-431	937	10	2001	DATE
ftr-431	938	1	212	CARDINAL
ftr-431	939	1	7	CARDINAL
ftr-431	939	2	213	CARDINAL
ftr-431	940	1	7-8	DATE
ftr-431	941	1	214	CARDINAL
ftr-431	942	1	9	CARDINAL
ftr-431	942	2	215	CARDINAL
ftr-431	943	1	branson v. commissioner	ORG
ftr-431	944	1	78 t.c.	PERSON
ftr-431	944	2	78	DATE
ftr-431	944	3	t.c.	GPE
ftr-431	944	4	99,231	CARDINAL
ftr-431	944	5	1999	DATE
ftr-431	945	1	216	CARDINAL
ftr-431	945	2	branson	GPE
ftr-431	945	3	113	CARDINAL
ftr-431	946	1	9	CARDINAL
ftr-431	946	2	217	CARDINAL
ftr-431	947	1	218	CARDINAL
ftr-431	947	2	148	CARDINAL
ftr-431	947	3	957	CARDINAL
ftr-431	947	4	959	CARDINAL
ftr-431	947	5	9th	ORDINAL
ftr-431	947	6	aff’g 47	MONEY
ftr-431	947	7	952	CARDINAL
ftr-431	947	8	1942	DATE
ftr-431	948	1	219	CARDINAL
ftr-431	949	1	959	CARDINAL
ftr-431	949	2	220	CARDINAL
ftr-431	949	3	branson	GPE
ftr-431	949	4	113	CARDINAL
ftr-431	950	1	13	CARDINAL
ftr-431	951	1	221	CARDINAL
ftr-431	952	1	36	DATE
ftr-431	953	1	222	CARDINAL
ftr-431	954	1	branson v. commissioner	ORG
ftr-431	954	2	264	CARDINAL
ftr-431	954	3	904	CARDINAL
ftr-431	954	4	9th	ORDINAL
ftr-431	954	5	2001	DATE
ftr-431	955	1	223	CARDINAL
ftr-431	956	1	mueller v. commissioner	PERSON
ftr-431	956	2	153	CARDINAL
ftr-431	956	3	302	CARDINAL
ftr-431	956	4	6th	ORDINAL
ftr-431	956	5	1998	DATE
ftr-431	957	1	2001	DATE
ftr-431	957	2	387	CARDINAL
ftr-431	957	3	branson court	ORG
ftr-431	959	1	ninth	ORDINAL
ftr-431	960	1	ninth	ORDINAL
ftr-431	960	2	mueller	PERSON
ftr-431	961	1	its227	GPE
ftr-431	961	2	section 6214(b	LAW
ftr-431	962	1	mueller	ORG
ftr-431	962	2	mueller	ORG
ftr-431	962	3	two	CARDINAL
ftr-431	962	4	branson	GPE
ftr-431	963	1	apparently,228	ORG
ftr-431	963	2	ninth	ORDINAL
ftr-431	963	3	branson	GPE
ftr-431	963	4	1992	DATE
ftr-431	963	5	1991	DATE
ftr-431	963	6	1992	DATE
ftr-431	963	7	1993	DATE
ftr-431	964	1	a previous tax year	DATE
ftr-431	965	1	annual	DATE
ftr-431	966	1	the supreme court	ORG
ftr-431	968	1	chabot	PERSON
ftr-431	969	1	branson	GPE
ftr-431	970	1	similar232	GPE
ftr-431	970	2	mueller	ORG
ftr-431	970	3	224	CARDINAL
ftr-431	971	1	branson	GPE
ftr-431	971	2	113	CARDINAL
ftr-431	972	1	14	CARDINAL
ftr-431	972	2	225	CARDINAL
ftr-431	973	1	the branson court	ORG
ftr-431	974	1	branson	GPE
ftr-431	974	2	264	CARDINAL
ftr-431	974	3	913	CARDINAL
ftr-431	975	1	226	CARDINAL
ftr-431	976	1	301-319	CARDINAL
ftr-431	977	1	227	CARDINAL
ftr-431	977	2	branson	GPE
ftr-431	977	3	264	CARDINAL
ftr-431	977	4	913	CARDINAL
ftr-431	978	1	228	CARDINAL
ftr-431	979	1	mueller	ORG
ftr-431	979	2	915	CARDINAL
ftr-431	979	3	the same year	DATE
ftr-431	980	1	the same tax year	DATE
ftr-431	981	1	912	CARDINAL
ftr-431	982	1	1992	DATE
ftr-431	982	2	1992	DATE
ftr-431	982	3	1993	DATE
ftr-431	983	1	branson v. commissioner	ORG
ftr-431	983	2	113 t.c	QUANTITY
ftr-431	983	3	6	CARDINAL
ftr-431	983	4	8-9	CARDINAL
ftr-431	984	1	ninth	ORDINAL
ftr-431	985	1	229	CARDINAL
ftr-431	985	2	branson v. commissioner	ORG
ftr-431	985	3	113 t.c	QUANTITY
ftr-431	986	1	6	CARDINAL
ftr-431	986	2	230	CARDINAL
ftr-431	987	1	9	CARDINAL
ftr-431	987	2	231	CARDINAL
ftr-431	988	1	branson v. commissioner	ORG
ftr-431	988	2	264	CARDINAL
ftr-431	988	3	913	CARDINAL
ftr-431	988	4	232	CARDINAL
ftr-431	988	5	branson	GPE
ftr-431	988	6	113	CARDINAL
ftr-431	989	1	46	DATE
ftr-431	989	2	chabot	PRODUCT
ftr-431	989	3	j.	PERSON
ftr-431	990	1	388	CARDINAL
ftr-431	990	2	florida	GPE
ftr-431	990	3	5:5	CARDINAL
ftr-431	993	1	one	CARDINAL
ftr-431	995	1	1	CARDINAL
ftr-431	995	2	first	ORDINAL
ftr-431	995	3	second	ORDINAL
ftr-431	996	1	2	CARDINAL
ftr-431	996	2	second	ORDINAL
ftr-431	997	1	3	CARDINAL
ftr-431	997	2	second	ORDINAL
ftr-431	997	3	first	ORDINAL
ftr-431	998	1	4	CARDINAL
ftr-431	998	2	first	ORDINAL
ftr-431	998	3	second	ORDINAL
ftr-431	1001	1	there239	PERSON
ftr-431	1001	2	233	CARDINAL
ftr-431	1001	3	mueller	ORG
ftr-431	1001	4	101 t.c	QUANTITY
ftr-431	1002	1	567-68	CARDINAL
ftr-431	1002	2	chabot	PRODUCT
ftr-431	1002	3	j.	PERSON
ftr-431	1003	1	234	CARDINAL
ftr-431	1004	1	kennedy	PERSON
ftr-431	1004	2	supra	PERSON
ftr-431	1004	3	80	CARDINAL
ftr-431	1004	4	624	CARDINAL
ftr-431	1005	1	235	CARDINAL
ftr-431	1005	2	dubroff	ORG
ftr-431	1005	3	62	CARDINAL
ftr-431	1005	4	488	CARDINAL
ftr-431	1006	1	236	CARDINAL
ftr-431	1007	1	kennedy	PERSON
ftr-431	1007	2	supra	PERSON
ftr-431	1007	3	80	CARDINAL
ftr-431	1007	4	624	CARDINAL
ftr-431	1008	1	237	CARDINAL
ftr-431	1009	1	74	CARDINAL
ftr-431	1009	2	743	CARDINAL
ftr-431	1009	3	760-65	CARDINAL
ftr-431	1009	4	1980	DATE
ftr-431	1009	5	aff’d	ORG
ftr-431	1009	6	673	CARDINAL
ftr-431	1009	7	784	CARDINAL
ftr-431	1009	8	5th	ORDINAL
ftr-431	1009	9	1982	DATE
ftr-431	1010	1	bartel v. commissioner	PERSON
ftr-431	1010	2	54	CARDINAL
ftr-431	1010	3	1970	DATE
ftr-431	1010	4	38	CARDINAL
ftr-431	1010	5	251	CARDINAL
ftr-431	1010	6	260	CARDINAL
ftr-431	1010	7	1962	DATE
ftr-431	1011	1	238	CARDINAL
ftr-431	1012	1	79	CARDINAL
ftr-431	1012	2	cch	ORG
ftr-431	1012	3	1971	DATE
ftr-431	1012	4	2000	DATE
ftr-431	1012	5	v. commissioner	PERSON
ftr-431	1012	6	55	CARDINAL
ftr-431	1012	7	cch	ORG
ftr-431	1012	8	86	DATE
ftr-431	1012	9	t.c.	GPE
ftr-431	1012	10	88,049	CARDINAL
ftr-431	1012	11	1988	DATE
ftr-431	1013	1	239	CARDINAL
ftr-431	1013	2	schwartz v. commissioner	PERSON
ftr-431	1013	3	40	CARDINAL
ftr-431	1013	4	191	CARDINAL
ftr-431	1013	5	193-94	CARDINAL
ftr-431	1013	6	1963	DATE
ftr-431	1013	7	lorain ave	PERSON
ftr-431	1013	8	31	CARDINAL
ftr-431	1013	9	141	CARDINAL
ftr-431	1013	10	164	CARDINAL
ftr-431	1013	11	1958	DATE
ftr-431	1013	12	62	CARDINAL
ftr-431	1013	13	491	CARDINAL
ftr-431	1014	1	240	CARDINAL
ftr-431	1014	2	dubroff	ORG
ftr-431	1014	3	62	CARDINAL
ftr-431	1014	4	492	CARDINAL
ftr-431	1015	1	389	CARDINAL
ftr-431	1017	1	one	CARDINAL
ftr-431	1018	1	243	CARDINAL
ftr-431	1018	2	for244	ORG
ftr-431	1019	1	posner	PERSON
ftr-431	1019	2	held247	ORG
ftr-431	1019	3	t]he	CARDINAL
ftr-431	1021	1	241	CARDINAL
ftr-431	1023	1	72	CARDINAL
ftr-431	1023	2	105	CARDINAL
ftr-431	1023	3	1979	DATE
ftr-431	1023	4	herschler v. commissioner	PERSON
ftr-431	1024	1	48	CARDINAL
ftr-431	1024	2	1475	DATE
ftr-431	1024	3	t.c.	GPE
ftr-431	1024	4	84,569	CARDINAL
ftr-431	1024	5	1984	DATE
ftr-431	1025	1	fredericks v. commissioner	ORG
ftr-431	1025	2	126	CARDINAL
ftr-431	1025	3	433	CARDINAL
ftr-431	1025	4	3d	CARDINAL
ftr-431	1025	5	1997	DATE
ftr-431	1027	1	71	CARDINAL
ftr-431	1027	2	t.c.	PERSON
ftr-431	1027	3	2998	DATE
ftr-431	1028	1	242	CARDINAL
ftr-431	1029	1	hofstetter v. commissioner	PERSON
ftr-431	1029	2	98	CARDINAL
ftr-431	1029	3	695	CARDINAL
ftr-431	1029	4	700	CARDINAL
ftr-431	1029	5	1992	DATE
ftr-431	1029	6	90	CARDINAL
ftr-431	1029	7	684	CARDINAL
ftr-431	1029	8	1988	DATE
ftr-431	1029	9	76	CARDINAL
ftr-431	1029	10	209	CARDINAL
ftr-431	1029	11	214	CARDINAL
ftr-431	1029	12	74	CARDINAL
ftr-431	1029	13	743	CARDINAL
ftr-431	1029	14	761	CARDINAL
ftr-431	1029	15	1980	DATE
ftr-431	1029	16	schwotzer	TIME
ftr-431	1030	1	51	CARDINAL
ftr-431	1030	2	902	CARDINAL
ftr-431	1030	3	t.c.	GPE
ftr-431	1030	4	¶ 86,161	CARDINAL
ftr-431	1030	5	1986	DATE
ftr-431	1031	1	243	CARDINAL
ftr-431	1032	1	dubroff	ORG
ftr-431	1032	2	62	CARDINAL
ftr-431	1032	3	488	CARDINAL
ftr-431	1033	1	244	CARDINAL
ftr-431	1034	1	hofstetter v. commissioner	PERSON
ftr-431	1034	2	98	CARDINAL
ftr-431	1034	3	695	CARDINAL
ftr-431	1034	4	700	CARDINAL
ftr-431	1034	5	1992	DATE
ftr-431	1034	6	emerson v. commissioner	ORG
ftr-431	1034	7	67	CARDINAL
ftr-431	1034	8	612	CARDINAL
ftr-431	1034	9	617	CARDINAL
ftr-431	1034	10	1977	DATE
ftr-431	1035	1	76	CARDINAL
ftr-431	1035	2	209	CARDINAL
ftr-431	1035	3	214	CARDINAL
ftr-431	1035	4	aff’d	ORG
ftr-431	1035	5	810	CARDINAL
ftr-431	1035	6	209	CARDINAL
ftr-431	1035	7	cir	ORG
ftr-431	1035	8	1987	DATE
ftr-431	1035	9	484	CARDINAL
ftr-431	1035	10	896	CARDINAL
ftr-431	1035	11	1987	DATE
ftr-431	1035	12	74	CARDINAL
ftr-431	1035	13	743	CARDINAL
ftr-431	1035	14	761	CARDINAL
ftr-431	1035	15	1980	DATE
ftr-431	1035	16	aff’d	ORG
ftr-431	1035	17	673	CARDINAL
ftr-431	1035	18	784	CARDINAL
ftr-431	1035	19	5th	ORDINAL
ftr-431	1035	20	1982	DATE
ftr-431	1036	1	245	CARDINAL
ftr-431	1037	1	kennedy v. united states	PERSON
ftr-431	1037	2	965	CARDINAL
ftr-431	1037	3	413	CARDINAL
ftr-431	1037	4	417	CARDINAL
ftr-431	1037	5	1992	DATE
ftr-431	1038	1	united states	GPE
ftr-431	1038	2	827	CARDINAL
ftr-431	1038	3	907	CARDINAL
ftr-431	1038	4	911	CARDINAL
ftr-431	1038	5	3rd	ORDINAL
ftr-431	1038	6	1987	DATE
ftr-431	1038	7	carberry v. commissioner	ORG
ftr-431	1038	8	933	CARDINAL
ftr-431	1038	9	1124	DATE
ftr-431	1038	10	1127	DATE
ftr-431	1038	11	2d	DATE
ftr-431	1038	12	1991	DATE
ftr-431	1038	13	76	CARDINAL
ftr-431	1038	14	209	CARDINAL
ftr-431	1038	15	214	CARDINAL
ftr-431	1038	16	health serv. inc.	ORG
ftr-431	1038	17	467	CARDINAL
ftr-431	1038	18	51	DATE
ftr-431	1038	19	60	CARDINAL
ftr-431	1038	20	1984	DATE
ftr-431	1039	1	246	CARDINAL
ftr-431	1040	1	810	CARDINAL
ftr-431	1040	2	209	CARDINAL
ftr-431	1040	3	218	CARDINAL
ftr-431	1040	4	n.68	ORG
ftr-431	1040	5	d.c	GPE
ftr-431	1040	6	cir	ORG
ftr-431	1040	7	1987	DATE
ftr-431	1041	1	484	CARDINAL
ftr-431	1041	2	896	CARDINAL
ftr-431	1041	3	1987	DATE
ftr-431	1041	4	aff’g 76	QUANTITY
ftr-431	1041	5	209	CARDINAL
ftr-431	1041	6	214	CARDINAL
ftr-431	1041	7	1981	DATE
ftr-431	1041	8	673	CARDINAL
ftr-431	1041	9	784	CARDINAL
ftr-431	1041	10	785	CARDINAL
ftr-431	1041	11	5th	ORDINAL
ftr-431	1041	12	1982	DATE
ftr-431	1041	13	aff’g 74 t.c	QUANTITY
ftr-431	1041	14	743	CARDINAL
ftr-431	1041	15	760-65	CARDINAL
ftr-431	1041	16	1980	DATE
ftr-431	1041	17	emerson v. commissioner	ORG
ftr-431	1041	18	67	CARDINAL
ftr-431	1041	19	612	CARDINAL
ftr-431	1041	20	617	CARDINAL
ftr-431	1041	21	1977	DATE
ftr-431	1042	1	247	CARDINAL
ftr-431	1043	1	united air lines, inc.	ORG
ftr-431	1044	1	165	CARDINAL
ftr-431	1044	2	572	CARDINAL
ftr-431	1044	3	578	CARDINAL
ftr-431	1044	4	7th	ORDINAL
ftr-431	1044	5	1999	DATE
ftr-431	1045	1	248	CARDINAL
ftr-431	1046	1	390	CARDINAL
ftr-431	1046	2	florida	GPE
ftr-431	1047	1	5:5	CARDINAL
ftr-431	1048	1	ninth	ORDINAL
ftr-431	1048	2	two	CARDINAL
ftr-431	1048	3	irs	ORG
ftr-431	1048	4	872	CARDINAL
ftr-431	1049	1	mayfair	LOC
ftr-431	1049	2	v.250	ORG
ftr-431	1049	3	fifth	ORDINAL
ftr-431	1049	4	the tax court’s	ORG
ftr-431	1049	5	irs	ORG
ftr-431	1049	6	the earlier years	DATE
ftr-431	1050	1	sixth	ORDINAL
ftr-431	1050	2	reynolds v. commissioner	PERSON
ftr-431	1051	1	one	CARDINAL
ftr-431	1053	1	sixth	ORDINAL
ftr-431	1053	2	mueller	ORG
ftr-431	1054	1	mueller	ORG
ftr-431	1054	2	supreme court authority	ORG
ftr-431	1054	3	reynolds	ORG
ftr-431	1054	4	258	CARDINAL
ftr-431	1055	1	the supreme court	ORG
ftr-431	1055	2	1997	DATE
ftr-431	1055	3	congress	ORG
ftr-431	1055	4	249	CARDINAL
ftr-431	1056	1	bokum v. commissioner	ORG
ftr-431	1056	2	992	CARDINAL
ftr-431	1056	3	1136	PRODUCT
ftr-431	1056	4	1140	CARDINAL
ftr-431	1056	5	11th	ORDINAL
ftr-431	1056	6	1993	DATE
ftr-431	1059	1	250	CARDINAL
ftr-431	1060	1	kelley v. commissioner	PERSON
ftr-431	1060	2	45	CARDINAL
ftr-431	1060	3	348	CARDINAL
ftr-431	1060	4	352	CARDINAL
ftr-431	1060	5	9th	ORDINAL
ftr-431	1060	6	1995	DATE
ftr-431	1061	1	251	CARDINAL
ftr-431	1062	1	456	CARDINAL
ftr-431	1062	2	622	CARDINAL
ftr-431	1062	3	5th	ORDINAL
ftr-431	1062	4	1972	DATE
ftr-431	1063	1	252	CARDINAL
ftr-431	1064	1	reynolds v. commissioner	PERSON
ftr-431	1064	2	861 f.2d 469	QUANTITY
ftr-431	1064	3	472	CARDINAL
ftr-431	1064	4	6th	ORDINAL
ftr-431	1064	5	1988	DATE
ftr-431	1065	1	253	CARDINAL
ftr-431	1067	1	ogden martin	PERSON
ftr-431	1067	2	whiting corp.	ORG
ftr-431	1067	3	179	CARDINAL
ftr-431	1067	4	523	CARDINAL
ftr-431	1067	5	526	CARDINAL
ftr-431	1067	6	7th	ORDINAL
ftr-431	1067	7	1999	DATE
ftr-431	1067	8	levinson v. united states	ORG
ftr-431	1067	9	969	CARDINAL
ftr-431	1067	10	260	CARDINAL
ftr-431	1067	11	264	CARDINAL
ftr-431	1067	12	7th	ORDINAL
ftr-431	1067	13	1992	DATE
ftr-431	1068	1	255	CARDINAL
ftr-431	1068	2	mueller v. commissioner	ORG
ftr-431	1068	3	153	CARDINAL
ftr-431	1068	4	302	CARDINAL
ftr-431	1068	5	6th	ORDINAL
ftr-431	1068	6	1998	DATE
ftr-431	1069	1	525	CARDINAL
ftr-431	1069	2	1999	DATE
ftr-431	1070	1	256	CARDINAL
ftr-431	1071	1	257	CARDINAL
ftr-431	1072	1	305	CARDINAL
ftr-431	1073	1	258	CARDINAL
ftr-431	1074	1	reynolds v. commissioner	PERSON
ftr-431	1074	2	861	CARDINAL
ftr-431	1074	3	469	CARDINAL
ftr-431	1074	4	6th	ORDINAL
ftr-431	1074	5	1988	DATE
ftr-431	1075	1	259	CARDINAL
ftr-431	1075	2	128	CARDINAL
ftr-431	1076	1	260	CARDINAL
ftr-431	1076	2	united states v. brockamp	ORG
ftr-431	1076	3	519	CARDINAL
ftr-431	1076	4	347	CARDINAL
ftr-431	1076	5	1997	DATE
ftr-431	1077	1	2001	DATE
ftr-431	1077	2	391	CARDINAL
ftr-431	1078	1	6015	DATE
ftr-431	1079	1	section 6015(b	LAW
ftr-431	1079	2	1	CARDINAL
ftr-431	1080	1	a taxable year	DATE
ftr-431	1080	2	one	CARDINAL
ftr-431	1080	3	2 years	DATE
ftr-431	1081	1	section 6015	LAW
ftr-431	1082	1	1	CARDINAL
ftr-431	1082	2	2	CARDINAL
ftr-431	1083	1	265	CARDINAL
ftr-431	1083	2	261	CARDINAL
ftr-431	1085	1	262	CARDINAL
ftr-431	1086	1	6013(d)(3	CARDINAL
ftr-431	1087	1	263	CARDINAL
ftr-431	1088	1	6015(b)(1	CARDINAL
ftr-431	1089	1	264	CARDINAL
ftr-431	1091	1	265	CARDINAL
ftr-431	1092	1	266	CARDINAL
ftr-431	1093	1	supra	PERSON
ftr-431	1093	2	80	CARDINAL
ftr-431	1094	1	irs	ORG
ftr-431	1095	1	proc	PERSON
ftr-431	1096	1	2000-15	DATE
ftr-431	1096	2	5	CARDINAL
ftr-431	1097	1	447	CARDINAL
ftr-431	1097	2	392	CARDINAL
ftr-431	1098	1	florida	GPE
ftr-431	1099	1	5:5	CARDINAL
ftr-431	1099	2	section 6015(f	LAW
ftr-431	1100	1	section 6015	LAW
ftr-431	1100	2	section 6015(f	LAW
ftr-431	1101	1	1	CARDINAL
ftr-431	1105	1	.267	CARDINAL
ftr-431	1105	2	section 6015(f	LAW
ftr-431	1105	3	three	CARDINAL
ftr-431	1105	4	section 6015(b	LAW
ftr-431	1107	1	section 6015(e)(1)(a	LAW
ftr-431	1107	2	irs	ORG
ftr-431	1107	3	section 6015(f	LAW
ftr-431	1107	4	irs	ORG
ftr-431	1108	1	the tax court has273	ORG
ftr-431	1108	2	section 6015(f	LAW
ftr-431	1108	3	267	CARDINAL
ftr-431	1110	1	268	CARDINAL
ftr-431	1111	1	leslie book	PERSON
ftr-431	1111	2	86	CARDINAL
ftr-431	1111	3	1127	CARDINAL
ftr-431	1111	4	1143	CARDINAL
ftr-431	1111	5	toni robinson &	ORG
ftr-431	1111	6	mary ferrari	PERSON
ftr-431	1111	7	80	CARDINAL
ftr-431	1111	8	835	CARDINAL
ftr-431	1111	9	849	CARDINAL
ftr-431	1111	10	2000	DATE
ftr-431	1112	1	adv	ORG
ftr-431	1114	1	199929019 (1999	DATE
ftr-431	1114	2	1999	DATE
ftr-431	1114	3	110	CARDINAL
ftr-431	1115	1	269	CARDINAL
ftr-431	1116	1	charlton v. commissioner	PERSON
ftr-431	1116	2	114	CARDINAL
ftr-431	1116	3	333	CARDINAL
ftr-431	1116	4	2000	DATE
ftr-431	1117	1	fernandez v. commissioner	PERSON
ftr-431	1117	2	114	CARDINAL
ftr-431	1117	3	324	CARDINAL
ftr-431	1117	4	2000	DATE
ftr-431	1117	5	2000-06	DATE
ftr-431	1117	6	butler v. commissioner	PERSON
ftr-431	1117	7	114	CARDINAL
ftr-431	1117	8	276	CARDINAL
ftr-431	1117	9	2000	DATE
ftr-431	1118	1	270	CARDINAL
ftr-431	1118	2	butler	ORG
ftr-431	1118	3	114	CARDINAL
ftr-431	1119	1	289	CARDINAL
ftr-431	1119	2	271	CARDINAL
ftr-431	1120	1	272	CARDINAL
ftr-431	1121	1	irs	ORG
ftr-431	1121	2	n(35)000-338	CARDINAL
ftr-431	1121	3	june 5, 2000	DATE
ftr-431	1121	4	87	CARDINAL
ftr-431	1121	5	1612	CARDINAL
ftr-431	1121	6	june 19, 2000	DATE
ftr-431	1122	1	about five weeks	DATE
ftr-431	1122	2	the tax court’s	ORG
ftr-431	1122	3	butler v. commissioner	PERSON
ftr-431	1122	4	114	CARDINAL
ftr-431	1122	5	276	CARDINAL
ftr-431	1122	6	2000	DATE
ftr-431	1123	1	273	CARDINAL
ftr-431	1125	1	adv	ORG
ftr-431	1127	1	199929019 (1999	DATE
ftr-431	1127	2	1999	DATE
ftr-431	1127	3	110	CARDINAL
ftr-431	1127	4	274	CARDINAL
ftr-431	1128	1	irs	ORG
ftr-431	1128	2	n(35)000-338	CARDINAL
ftr-431	1128	3	june 5, 2000	DATE
ftr-431	1128	4	87	CARDINAL
ftr-431	1128	5	1612	CARDINAL
ftr-431	1128	6	june 19, 2000	DATE
ftr-431	1129	1	275	CARDINAL
ftr-431	1130	1	2001	DATE
ftr-431	1130	2	393	CARDINAL
ftr-431	1135	1	congress	ORG
ftr-431	1136	1	congress	ORG
ftr-431	1136	2	the276	CARDINAL
ftr-431	1138	1	the united states supreme court	ORG
ftr-431	1140	1	1989	DATE
ftr-431	1140	2	woods v. commissioner	PERSON
ftr-431	1140	3	872	CARDINAL
ftr-431	1140	4	276	CARDINAL
ftr-431	1141	1	114	CARDINAL
ftr-431	1141	2	324	CARDINAL
ftr-431	1141	3	328	CARDINAL
ftr-431	1141	4	2000	DATE
ftr-431	1141	5	gati v. commissioner	ORG
ftr-431	1141	6	113 t.c	QUANTITY
ftr-431	1141	7	132	CARDINAL
ftr-431	1141	8	133	CARDINAL
ftr-431	1141	9	1999	DATE
ftr-431	1141	10	yuen v. commissioner	PERSON
ftr-431	1141	11	112	CARDINAL
ftr-431	1141	12	123	CARDINAL
ftr-431	1141	13	124	CARDINAL
ftr-431	1141	14	1999	DATE
ftr-431	1141	15	110 t.c	QUANTITY
ftr-431	1141	16	24	DATE
ftr-431	1141	17	1998	DATE
ftr-431	1142	1	277	CARDINAL
ftr-431	1143	1	one	CARDINAL
ftr-431	1143	2	[o]ver six decades	DATE
ftr-431	1143	3	congress	ORG
ftr-431	1143	4	congress	ORG
ftr-431	1144	1	legatzke	ORG
ftr-431	1144	2	supra	PERSON
ftr-431	1144	3	130	CARDINAL
ftr-431	1144	4	894	CARDINAL
ftr-431	1144	5	278	CARDINAL
ftr-431	1145	1	van winkle v. commissioner	ORG
ftr-431	1145	2	51 t.c	QUANTITY
ftr-431	1145	3	994	CARDINAL
ftr-431	1145	4	999-1000	CARDINAL
ftr-431	1145	5	1969	DATE
ftr-431	1145	6	3	CARDINAL
ftr-431	1145	7	321	CARDINAL
ftr-431	1145	8	327-28	CARDINAL
ftr-431	1145	9	147	CARDINAL
ftr-431	1145	10	167	CARDINAL
ftr-431	1145	11	5th	ORDINAL
ftr-431	1146	1	payson	GPE
ftr-431	1146	2	6	CARDINAL
ftr-431	1146	3	590	CARDINAL
ftr-431	1146	4	t.c.	PERSON
ftr-431	1146	5	¶ 47,147	DATE
ftr-431	1146	6	1947	DATE
ftr-431	1148	1	phillips petroleum co.	ORG
ftr-431	1148	2	92	CARDINAL
ftr-431	1148	3	885	CARDINAL
ftr-431	1148	4	889	CARDINAL
ftr-431	1148	5	1989	DATE
ftr-431	1148	6	92	CARDINAL
ftr-431	1148	7	726	CARDINAL
ftr-431	1148	8	787	CARDINAL
ftr-431	1148	9	1989	DATE
ftr-431	1149	1	48	CARDINAL
ftr-431	1149	2	1276	DATE
ftr-431	1149	3	t.c.	GPE
ftr-431	1149	4	84,528	CARDINAL
ftr-431	1149	5	1984	DATE
ftr-431	1153	1	7th	ORDINAL
ftr-431	1153	2	1999	DATE
ftr-431	1154	1	279	CARDINAL
ftr-431	1155	1	v. mccoy	PERSON
ftr-431	1155	2	484	CARDINAL
ftr-431	1155	3	u.s. 3	DATE
ftr-431	1155	4	1987	DATE
ftr-431	1156	1	280	CARDINAL
ftr-431	1156	2	mueller v. commissioner	ORG
ftr-431	1156	3	101 t.c	QUANTITY
ftr-431	1156	4	551	CARDINAL
ftr-431	1156	5	553	CARDINAL
ftr-431	1156	6	1993	DATE
ftr-431	1157	1	79	CARDINAL
ftr-431	1157	2	cch	ORG
ftr-431	1157	3	1971	DATE
ftr-431	1157	4	2000	DATE
ftr-431	1157	5	v. commissioner	PERSON
ftr-431	1157	6	55	CARDINAL
ftr-431	1157	7	cch	ORG
ftr-431	1157	8	86	DATE
ftr-431	1157	9	t.c.	GPE
ftr-431	1157	10	88,049	CARDINAL
ftr-431	1157	11	1988	DATE
ftr-431	1158	1	281	CARDINAL
ftr-431	1159	1	92	CARDINAL
ftr-431	1159	2	776	CARDINAL
ftr-431	1159	3	1989	DATE
ftr-431	1160	1	282	CARDINAL
ftr-431	1161	1	784	CARDINAL
ftr-431	1163	1	394	CARDINAL
ftr-431	1163	2	florida	GPE
ftr-431	1163	3	5:5	CARDINAL
ftr-431	1163	4	the283 tax court	ORG
ftr-431	1164	1	one	CARDINAL
ftr-431	1167	1	parr	PERSON
ftr-431	1167	2	foley	PERSON
ftr-431	1167	3	vasquez	GPE
ftr-431	1167	4	thornton	PERSON
ftr-431	1167	5	laro stated:286	PERSON
ftr-431	1167	6	u.s.	GPE
ftr-431	1167	7	u.s.	GPE
ftr-431	1169	1	u.s.	GPE
ftr-431	1169	2	u.s.	GPE
ftr-431	1169	3	283	CARDINAL
ftr-431	1170	1	supra	PERSON
ftr-431	1170	2	35	CARDINAL
ftr-431	1171	1	284	CARDINAL
ftr-431	1172	1	branson v. commissioner	ORG
ftr-431	1172	2	113 t.c	QUANTITY
ftr-431	1172	3	6 (1999	DATE
ftr-431	1172	4	two	CARDINAL
ftr-431	1172	5	one	CARDINAL
ftr-431	1172	6	supra	PERSON
ftr-431	1172	7	276282	DATE
ftr-431	1173	1	285	CARDINAL
ftr-431	1174	1	supra	PERSON
ftr-431	1174	2	280	CARDINAL
ftr-431	1174	3	287	CARDINAL
ftr-431	1175	1	marbury v. madison	PERSON
ftr-431	1175	2	5	CARDINAL
ftr-431	1175	3	u.s.	GPE
ftr-431	1175	4	137	CARDINAL
ftr-431	1175	5	1803	DATE
ftr-431	1177	1	laura s. fitzgerald	PERSON
ftr-431	1177	2	seminole	GPE
ftr-431	1177	3	52	CARDINAL
ftr-431	1178	1	l. rev	PERSON
ftr-431	1178	2	407	CARDINAL
ftr-431	1178	3	408	CARDINAL
ftr-431	1178	4	1999	DATE
ftr-431	1178	5	the [supreme] court	WORK_OF_ART
ftr-431	1178	6	article iii	PERSON
ftr-431	1178	7	congress	ORG
ftr-431	1180	1	286	CARDINAL
ftr-431	1181	1	parr	PERSON
ftr-431	1181	2	1993	DATE
ftr-431	1182	1	parr	PERSON
ftr-431	1182	2	1985	DATE
ftr-431	1182	3	the dorchester concurrence	ORG
ftr-431	1183	1	dorchester indus	GPE
ftr-431	1184	1	108 t.c	QUANTITY
ftr-431	1184	2	320	CARDINAL
ftr-431	1184	3	343	CARDINAL
ftr-431	1184	4	1997	DATE
ftr-431	1184	5	parr	PERSON
ftr-431	1184	6	j.	PERSON
ftr-431	1185	1	287	CARDINAL
ftr-431	1185	2	branson v. commissioner	ORG
ftr-431	1185	3	113 t.c	QUANTITY
ftr-431	1185	4	6,	PERCENT
ftr-431	1185	5	41	DATE
ftr-431	1185	6	1999	DATE
ftr-431	1185	7	laro	ORG
ftr-431	1185	8	j.	PERSON
ftr-431	1186	1	2001	DATE
ftr-431	1186	2	395	CARDINAL
ftr-431	1188	1	1969	DATE
ftr-431	1188	2	congress	ORG
ftr-431	1189	1	article iii	PERSON
ftr-431	1189	2	the289	ORG
ftr-431	1192	1	hamblen	PERSON
ftr-431	1193	1	beghe	PERSON
ftr-431	1193	2	mueller	ORG
ftr-431	1193	3	13	CARDINAL
ftr-431	1193	4	parr	PERSON
ftr-431	1194	1	hamblen	PERSON
ftr-431	1199	1	288	PRODUCT
ftr-431	1200	1	501	CARDINAL
ftr-431	1200	2	u.s.	GPE
ftr-431	1200	3	888-89	CARDINAL
ftr-431	1200	4	article ii of the constitution	LAW
ftr-431	1200	5	branson	GPE
ftr-431	1200	6	113	CARDINAL
ftr-431	1201	1	41	CARDINAL
ftr-431	1201	2	1999	DATE
ftr-431	1201	3	laro	ORG
ftr-431	1201	4	j.	PERSON
ftr-431	1201	5	the united states tax court	GPE
ftr-431	1201	6	the united states	GPE
ftr-431	1201	7	steven j. willis	PERSON
ftr-431	1201	8	sixth	ORDINAL
ftr-431	1201	9	81	CARDINAL
ftr-431	1201	10	361	CARDINAL
ftr-431	1201	11	370 n.52	QUANTITY
ftr-431	1201	12	1998	DATE
ftr-431	1202	1	second	ORDINAL
ftr-431	1203	1	samuels	ORG
ftr-431	1203	2	kramer & co.	ORG
ftr-431	1204	1	930	CARDINAL
ftr-431	1204	2	975	CARDINAL
ftr-431	1204	3	2d	DATE
ftr-431	1204	4	1991	DATE
ftr-431	1206	1	second	ORDINAL
ftr-431	1206	2	congress	ORG
ftr-431	1206	3	congress	ORG
ftr-431	1207	1	991	CARDINAL
ftr-431	1208	1	289	CARDINAL
ftr-431	1209	1	1969	DATE
ftr-431	1211	1	91-172	CARDINAL
ftr-431	1211	2	951	CARDINAL
ftr-431	1211	3	83	CARDINAL
ftr-431	1212	1	487	CARDINAL
ftr-431	1212	2	730	CARDINAL
ftr-431	1212	3	290	CARDINAL
ftr-431	1212	4	rosenberg v. commissioner	PERSON
ftr-431	1212	5	73	CARDINAL
ftr-431	1212	6	1014	CARDINAL
ftr-431	1212	7	1017	CARDINAL
ftr-431	1212	8	1980	DATE
ftr-431	1213	1	article iii	PERSON
ftr-431	1214	1	291	CARDINAL
ftr-431	1215	1	90 t.c	QUANTITY
ftr-431	1215	2	259	CARDINAL
ftr-431	1215	3	270	CARDINAL
ftr-431	1215	4	1988	DATE
ftr-431	1215	5	j.	PERSON
ftr-431	1216	1	292	CARDINAL
ftr-431	1216	2	mueller v. commissioner	ORG
ftr-431	1216	3	101 t.c	QUANTITY
ftr-431	1216	4	551	CARDINAL
ftr-431	1216	5	557	CARDINAL
ftr-431	1216	6	1993	DATE
ftr-431	1217	1	293	CARDINAL
ftr-431	1218	1	561	CARDINAL
ftr-431	1219	1	294	CARDINAL
ftr-431	1221	1	zerand-bernal group	ORG
ftr-431	1221	2	cox	ORG
ftr-431	1221	3	23	CARDINAL
ftr-431	1221	4	159	CARDINAL
ftr-431	1221	5	163	CARDINAL
ftr-431	1221	6	7th	ORDINAL
ftr-431	1221	7	1994	DATE
ftr-431	1222	1	cox v. court	ORG
ftr-431	1222	2	537 n.e	PERSON
ftr-431	1222	3	2d 721	CARDINAL
ftr-431	1222	4	725	CARDINAL
ftr-431	1222	5	ohio	GPE
ftr-431	1223	1	1988	DATE
ftr-431	1225	1	295	CARDINAL
ftr-431	1226	1	12	CARDINAL
ftr-431	1227	1	396	CARDINAL
ftr-431	1227	2	florida	GPE
ftr-431	1228	1	5:5	CARDINAL
ftr-431	1230	1	docketing	PERSON
ftr-431	1233	1	one	CARDINAL
ftr-431	1234	1	four	CARDINAL
ftr-431	1234	2	have299	PERSON
ftr-431	1234	3	that.300 a.	ORG
ftr-431	1234	4	at least two	CARDINAL
ftr-431	1234	5	one	CARDINAL
ftr-431	1235	1	the united states	GPE
ftr-431	1238	1	posner	PERSON
ftr-431	1239	1	296	CARDINAL
ftr-431	1240	1	leandra lederman	PERSON
ftr-431	1241	1	49	CARDINAL
ftr-431	1241	2	w. res	PERSON
ftr-431	1242	1	l. rev	PERSON
ftr-431	1242	2	315	CARDINAL
ftr-431	1242	3	327	CARDINAL
ftr-431	1242	4	1999	DATE
ftr-431	1243	1	297	CARDINAL
ftr-431	1244	1	wellman v. commissioner	PERSON
ftr-431	1245	1	49	CARDINAL
ftr-431	1245	2	866	CARDINAL
ftr-431	1245	3	t.c.	GPE
ftr-431	1245	4	¶ 85,097	DATE
ftr-431	1245	5	1985	DATE
ftr-431	1246	1	298	CARDINAL
ftr-431	1246	2	tuckett v. commissioner	PERSON
ftr-431	1246	3	46	CARDINAL
ftr-431	1246	4	1413	DATE
ftr-431	1246	5	t.c.	ORG
ftr-431	1246	6	86,575	CARDINAL
ftr-431	1246	7	1983	DATE
ftr-431	1246	8	57	CARDINAL
ftr-431	1246	9	720	CARDINAL
ftr-431	1246	10	722	CARDINAL
ftr-431	1246	11	1972	DATE
ftr-431	1246	12	aff’d	ORG
ftr-431	1246	13	507	CARDINAL
ftr-431	1246	14	406	CARDINAL
ftr-431	1246	15	2d	DATE
ftr-431	1246	16	1974	DATE
ftr-431	1247	1	299	CARDINAL
ftr-431	1247	2	smith v. commissioner	ORG
ftr-431	1247	3	78 t.c. 350	PERSON
ftr-431	1247	4	1982	DATE
ftr-431	1247	5	aff’d	ORG
ftr-431	1247	6	820	CARDINAL
ftr-431	1247	7	1220	CARDINAL
ftr-431	1247	8	4th	ORDINAL
ftr-431	1247	9	1987	DATE
ftr-431	1247	10	ltv corp.	ORG
ftr-431	1248	1	64	CARDINAL
ftr-431	1248	2	589	CARDINAL
ftr-431	1248	3	1975	DATE
ftr-431	1249	1	18	CARDINAL
ftr-431	1249	2	300	CARDINAL
ftr-431	1250	1	dorchester indus	GPE
ftr-431	1251	1	108 t.c	QUANTITY
ftr-431	1251	2	320	CARDINAL
ftr-431	1251	3	343	CARDINAL
ftr-431	1251	4	1997	DATE
ftr-431	1251	5	parr	PERSON
ftr-431	1251	6	j.	PERSON
ftr-431	1252	1	parr	PERSON
ftr-431	1252	2	chabot	PERSON
ftr-431	1252	3	jacobs	PERSON
ftr-431	1254	1	u.s.	GPE
ftr-431	1258	1	302	CARDINAL
ftr-431	1259	1	willis	PERSON
ftr-431	1259	2	supra	PERSON
ftr-431	1259	3	288	CARDINAL
ftr-431	1259	4	368	CARDINAL
ftr-431	1259	5	sixth	ORDINAL
ftr-431	1259	6	mueller	ORG
ftr-431	1260	1	303	CARDINAL
ftr-431	1261	1	united air lines, inc.	ORG
ftr-431	1262	1	165	CARDINAL
ftr-431	1262	2	572	CARDINAL
ftr-431	1262	3	7th	ORDINAL
ftr-431	1262	4	1999	DATE
ftr-431	1263	1	2001	DATE
ftr-431	1263	2	397	CARDINAL
ftr-431	1266	1	the supreme court’s	ORG
ftr-431	1266	2	v. lundy	PERSON
ftr-431	1267	1	lundy argued306	PERSON
ftr-431	1267	2	section 6512	LAW
ftr-431	1268	1	lundy	PERSON
ftr-431	1268	2	congress	ORG
ftr-431	1270	1	not309	PERSON
ftr-431	1270	2	tax;310	PERSON
ftr-431	1271	1	one	CARDINAL
ftr-431	1273	1	304	CARDINAL
ftr-431	1274	1	578	CARDINAL
ftr-431	1275	1	305	CARDINAL
ftr-431	1276	1	306	CARDINAL
ftr-431	1277	1	306	CARDINAL
ftr-431	1278	1	516	CARDINAL
ftr-431	1278	2	235	CARDINAL
ftr-431	1278	3	1996	DATE
ftr-431	1279	1	307	CARDINAL
ftr-431	1280	1	251	CARDINAL
ftr-431	1281	1	308	CARDINAL
ftr-431	1282	1	252	CARDINAL
ftr-431	1282	2	309	CARDINAL
ftr-431	1283	1	supra	PERSON
ftr-431	1283	2	52	CARDINAL
ftr-431	1284	1	310	CARDINAL
ftr-431	1286	1	title & trust co.	ORG
ftr-431	1287	1	united states	GPE
ftr-431	1287	2	309	CARDINAL
ftr-431	1287	3	17	CARDINAL
ftr-431	1287	4	mcdonnell v. united states	ORG
ftr-431	1287	5	180	CARDINAL
ftr-431	1287	6	721	CARDINAL
ftr-431	1287	7	722	CARDINAL
ftr-431	1287	8	6th	ORDINAL
ftr-431	1287	9	1999	DATE
ftr-431	1287	10	charter co.	ORG
ftr-431	1287	11	united states	GPE
ftr-431	1287	12	971	CARDINAL
ftr-431	1287	13	1576	DATE
ftr-431	1287	14	1579	DATE
ftr-431	1287	15	11th	ORDINAL
ftr-431	1287	16	1992	DATE
ftr-431	1288	1	301.6402-2(b)(1	MONEY
ftr-431	1289	1	312	CARDINAL
ftr-431	1289	2	irc § 7491	ORG
ftr-431	1289	3	irs	ORG
ftr-431	1290	1	398	CARDINAL
ftr-431	1290	2	florida	GPE
ftr-431	1291	1	5:5	CARDINAL
ftr-431	1293	1	irs	ORG
ftr-431	1294	1	.316	CARDINAL
ftr-431	1294	2	irs	ORG
ftr-431	1295	1	section 6212	LAW
ftr-431	1295	2	irs	ORG
ftr-431	1295	3	second	ORDINAL
ftr-431	1298	1	two	CARDINAL
ftr-431	1301	1	313	CARDINAL
ftr-431	1302	1	142(a	CARDINAL
ftr-431	1303	1	314	CARDINAL
ftr-431	1304	1	6213	DATE
ftr-431	1305	1	315	CARDINAL
ftr-431	1306	1	supra	PERSON
ftr-431	1306	2	51	CARDINAL
ftr-431	1306	3	350	CARDINAL
ftr-431	1307	1	316	CARDINAL
ftr-431	1308	1	142(a)(1	CARDINAL
ftr-431	1309	1	317	CARDINAL
ftr-431	1310	1	145	CARDINAL
ftr-431	1310	2	199	CARDINAL
ftr-431	1310	3	227	CARDINAL
ftr-431	1310	4	318	CARDINAL
ftr-431	1311	1	irc § 6212(c	ORG
ftr-431	1312	1	319	CARDINAL
ftr-431	1313	1	lewin v. commissioner	PERSON
ftr-431	1313	2	569	CARDINAL
ftr-431	1313	3	444	CARDINAL
ftr-431	1313	4	445	CARDINAL
ftr-431	1313	5	7th	ORDINAL
ftr-431	1313	6	1978	DATE
ftr-431	1313	7	brown v. lethert	PERSON
ftr-431	1313	8	360	CARDINAL
ftr-431	1313	9	560	CARDINAL
ftr-431	1313	10	562	CARDINAL
ftr-431	1313	11	8th	ORDINAL
ftr-431	1313	12	1966	DATE
ftr-431	1313	13	cohen v. united states	PERSON
ftr-431	1313	14	297	CARDINAL
ftr-431	1313	15	760	CARDINAL
ftr-431	1313	16	772	CARDINAL
ftr-431	1313	17	9th	ORDINAL
ftr-431	1313	18	1962	DATE
ftr-431	1313	19	whittemore	ORG
ftr-431	1313	20	united states	GPE
ftr-431	1313	21	1992	DATE
ftr-431	1313	22	u.s.	GPE
ftr-431	1313	23	dist	PERSON
ftr-431	1314	1	10243	DATE
ftr-431	1314	2	n.d.	GPE
ftr-431	1314	3	ohio	GPE
ftr-431	1314	4	1992	DATE
ftr-431	1315	1	441	CARDINAL
ftr-431	1315	2	1101	DATE
ftr-431	1315	3	1103	DATE
ftr-431	1315	4	9th	ORDINAL
ftr-431	1315	5	1971	DATE
ftr-431	1318	1	2001	DATE
ftr-431	1318	2	399	CARDINAL
ftr-431	1318	3	1	CARDINAL
ftr-431	1318	4	four	CARDINAL
ftr-431	1318	5	four	CARDINAL
ftr-431	1319	1	first	ORDINAL
ftr-431	1321	1	harold dubroff320	PERSON
ftr-431	1322	1	such321	CARDINAL
ftr-431	1322	2	congress	ORG
ftr-431	1324	1	second	ORDINAL
ftr-431	1324	2	congress	ORG
ftr-431	1325	1	congress	ORG
ftr-431	1325	2	the tax court authority	ORG
ftr-431	1328	1	third	ORDINAL
ftr-431	1328	2	second	ORDINAL
ftr-431	1329	1	section 6015(e	DATE
ftr-431	1329	2	congress	ORG
ftr-431	1329	3	irs	ORG
ftr-431	1329	4	section 6015(b	LAW
ftr-431	1330	1	320	CARDINAL
ftr-431	1330	2	paxman v. commissioner	ORG
ftr-431	1330	3	50	CARDINAL
ftr-431	1330	4	567	CARDINAL
ftr-431	1330	5	576	CARDINAL
ftr-431	1330	6	1968	DATE
ftr-431	1331	1	congress	ORG
ftr-431	1332	1	congress	ORG
ftr-431	1333	1	congress	ORG
ftr-431	1334	1	576	CARDINAL
ftr-431	1335	1	321	CARDINAL
ftr-431	1335	2	dubroff	ORG
ftr-431	1335	3	62	CARDINAL
ftr-431	1335	4	483	CARDINAL
ftr-431	1336	1	322	CARDINAL
ftr-431	1337	1	green v. mansour	PERSON
ftr-431	1337	2	474	CARDINAL
ftr-431	1337	3	u.s.	GPE
ftr-431	1337	4	64	DATE
ftr-431	1337	5	72	DATE
ftr-431	1337	6	1985	DATE
ftr-431	1337	7	abbott labs	ORG
ftr-431	1338	1	v. gardner	PERSON
ftr-431	1338	2	387	CARDINAL
ftr-431	1338	3	136	CARDINAL
ftr-431	1338	4	155	CARDINAL
ftr-431	1338	5	1967	DATE
ftr-431	1338	6	charles a. rees	PERSON
ftr-431	1339	1	maryland	GPE
ftr-431	1339	2	26	CARDINAL
ftr-431	1340	1	l. rev	PERSON
ftr-431	1340	2	301	CARDINAL
ftr-431	1340	3	451	CARDINAL
ftr-431	1340	4	1997	DATE
ftr-431	1342	1	323	CARDINAL
ftr-431	1346	1	the supreme court	ORG
ftr-431	1347	1	united states	GPE
ftr-431	1347	2	519	CARDINAL
ftr-431	1347	3	347	CARDINAL
ftr-431	1347	4	348	CARDINAL
ftr-431	1347	5	1997	DATE
ftr-431	1348	1	400	CARDINAL
ftr-431	1348	2	florida	GPE
ftr-431	1349	1	5:5	CARDINAL
ftr-431	1349	2	section 6015(f	LAW
ftr-431	1350	1	irs	ORG
ftr-431	1350	2	section 6015(f	LAW
ftr-431	1351	1	irs	ORG
ftr-431	1353	1	congress	ORG
ftr-431	1353	2	fact327	ORG
ftr-431	1354	1	two	CARDINAL
ftr-431	1355	1	section 6015(e	DATE
ftr-431	1355	2	congress	ORG
ftr-431	1356	1	one	CARDINAL
ftr-431	1357	1	congress	ORG
ftr-431	1357	2	section 6015(f	LAW
ftr-431	1358	1	congress	ORG
ftr-431	1358	2	6015	DATE
ftr-431	1358	3	section 6015(b	LAW
ftr-431	1360	1	irs	ORG
ftr-431	1361	1	one	CARDINAL
ftr-431	1361	2	congress	ORG
ftr-431	1362	1	fourth	ORDINAL
ftr-431	1365	1	324	CARDINAL
ftr-431	1366	1	325	CARDINAL
ftr-431	1367	1	268	CARDINAL
ftr-431	1368	1	326	CARDINAL
ftr-431	1369	1	272	CARDINAL
ftr-431	1370	1	327	CARDINAL
ftr-431	1371	1	276	CARDINAL
ftr-431	1371	2	328	CARDINAL
ftr-431	1372	1	charlton v. commissioner	PERSON
ftr-431	1372	2	114	CARDINAL
ftr-431	1372	3	333	CARDINAL
ftr-431	1372	4	339 n.2	QUANTITY
ftr-431	1372	5	2000	DATE
ftr-431	1373	1	329	CARDINAL
ftr-431	1374	1	branson v. commissioner	ORG
ftr-431	1374	2	113 t.c	QUANTITY
ftr-431	1374	3	6, 11 (	PERCENT
ftr-431	1374	4	1999	DATE
ftr-431	1374	5	sixth	ORDINAL
ftr-431	1374	6	mueller	ORG
ftr-431	1374	7	bartels v. commissioner	ORG
ftr-431	1374	8	106	CARDINAL
ftr-431	1374	9	430	CARDINAL
ftr-431	1374	10	433	CARDINAL
ftr-431	1374	11	1996	DATE
ftr-431	1374	12	79	CARDINAL
ftr-431	1374	13	cch	ORG
ftr-431	1374	14	1971	DATE
ftr-431	1374	15	t.c.	GPE
ftr-431	1374	16	¶ 2000-150	DATE
ftr-431	1374	17	golsen v. commissioner	PERSON
ftr-431	1374	18	54	CARDINAL
ftr-431	1374	19	742	CARDINAL
ftr-431	1374	20	757	CARDINAL
ftr-431	1374	21	1970	DATE
ftr-431	1374	22	445	CARDINAL
ftr-431	1374	23	985	CARDINAL
ftr-431	1374	24	10th	ORDINAL
ftr-431	1374	25	1971	DATE
ftr-431	1375	1	404	CARDINAL
ftr-431	1375	2	940	CARDINAL
ftr-431	1375	3	1971	DATE
ftr-431	1376	1	2001	DATE
ftr-431	1376	2	401	CARDINAL
ftr-431	1376	3	2	CARDINAL
ftr-431	1377	1	1934	DATE
ftr-431	1377	2	the supreme court	ORG
ftr-431	1378	1	1937	DATE
ftr-431	1378	2	332	CARDINAL
ftr-431	1380	1	the supreme court	ORG
ftr-431	1382	1	the supreme court	ORG
ftr-431	1382	2	irs	ORG
ftr-431	1382	3	330	CARDINAL
ftr-431	1383	1	397-402	CARDINAL
ftr-431	1384	1	331	CARDINAL
ftr-431	1385	1	united states v. jefferson elec	ORG
ftr-431	1386	1	mfg. co.	ORG
ftr-431	1386	2	291	CARDINAL
ftr-431	1386	3	386	CARDINAL
ftr-431	1386	4	402	CARDINAL
ftr-431	1386	5	1934	DATE
ftr-431	1387	1	one	CARDINAL
ftr-431	1388	1	arthur allen leff	PERSON
ftr-431	1388	2	the leff dictionary	FAC
ftr-431	1388	3	94	CARDINAL
ftr-431	1388	4	yale l.j. 1983	PERSON
ftr-431	1388	5	2083	CARDINAL
ftr-431	1388	6	1985	DATE
ftr-431	1389	1	332	CARDINAL
ftr-431	1389	2	301	CARDINAL
ftr-431	1389	3	532	CARDINAL
ftr-431	1389	4	535	DATE
ftr-431	1390	1	333	CARDINAL
ftr-431	1391	1	534	CARDINAL
ftr-431	1393	1	388-94	CARDINAL
ftr-431	1394	1	334	CARDINAL
ftr-431	1395	1	397-402	CARDINAL
ftr-431	1397	1	yung frank chiang	PERSON
ftr-431	1397	2	english	LANGUAGE
ftr-431	1397	3	11	CARDINAL
ftr-431	1397	4	fla	GPE
ftr-431	1398	1	j. int’l l. 91	PERSON
ftr-431	1398	2	97	CARDINAL
ftr-431	1398	3	england	GPE
ftr-431	1400	1	335	CARDINAL
ftr-431	1400	2	301	CARDINAL
ftr-431	1400	3	532	CARDINAL
ftr-431	1400	4	534	CARDINAL
ftr-431	1400	5	1937	DATE
ftr-431	1401	1	402	CARDINAL
ftr-431	1401	2	florida	GPE
ftr-431	1402	1	5:5	CARDINAL
ftr-431	1402	2	claim.—historically	ORG
ftr-431	1402	3	1855	DATE
ftr-431	1402	4	the united states	GPE
ftr-431	1403	1	elliott v. swartwout	PERSON
ftr-431	1403	2	1836	DATE
ftr-431	1404	1	338	CARDINAL
ftr-431	1404	2	the supreme court	ORG
ftr-431	1407	1	1866	DATE
ftr-431	1408	1	also342	PERSON
ftr-431	1408	2	the supreme court	ORG
ftr-431	1411	1	congress	ORG
ftr-431	1412	1	1887	DATE
ftr-431	1412	2	congress	ORG
ftr-431	1412	3	the united states	GPE
ftr-431	1412	4	up to $1,000	MONEY
ftr-431	1412	5	the united states	GPE
ftr-431	1412	6	congress	ORG
ftr-431	1412	7	the united states	GPE
ftr-431	1413	1	1911	DATE
ftr-431	1413	2	the345	PERSON
ftr-431	1413	3	10,000	MONEY
ftr-431	1414	1	1915	DATE
ftr-431	1414	2	the supreme court	ORG
ftr-431	1414	3	336	CARDINAL
ftr-431	1415	1	william t. plumb	PERSON
ftr-431	1415	2	60	CARDINAL
ftr-431	1416	1	l. rev	PERSON
ftr-431	1416	2	685	CARDINAL
ftr-431	1416	3	687	CARDINAL
ftr-431	1416	4	1947	DATE
ftr-431	1417	1	337	CARDINAL
ftr-431	1418	1	688	CARDINAL
ftr-431	1419	1	338	CARDINAL
ftr-431	1419	2	35	CARDINAL
ftr-431	1419	3	u.s.	GPE
ftr-431	1419	4	137	CARDINAL
ftr-431	1419	5	1836	DATE
ftr-431	1420	1	339	CARDINAL
ftr-431	1421	1	336	CARDINAL
ftr-431	1421	2	687	CARDINAL
ftr-431	1421	3	elliott	PERSON
ftr-431	1421	4	35	CARDINAL
ftr-431	1421	5	u.s.	GPE
ftr-431	1421	6	137	CARDINAL
ftr-431	1421	7	1836	DATE
ftr-431	1422	1	340	CARDINAL
ftr-431	1423	1	cary v. curtis	PERSON
ftr-431	1423	2	44	CARDINAL
ftr-431	1423	3	u.s. 236	GPE
ftr-431	1423	4	250	CARDINAL
ftr-431	1424	1	341	CARDINAL
ftr-431	1424	2	336	CARDINAL
ftr-431	1424	3	689	CARDINAL
ftr-431	1424	4	cary	GPE
ftr-431	1424	5	44	CARDINAL
ftr-431	1424	6	u.s.	GPE
ftr-431	1424	7	251	CARDINAL
ftr-431	1424	8	342	CARDINAL
ftr-431	1425	1	philadelphia	GPE
ftr-431	1425	2	72	CARDINAL
ftr-431	1425	3	720	CARDINAL
ftr-431	1425	4	730	CARDINAL
ftr-431	1425	5	1866	DATE
ftr-431	1425	6	336	CARDINAL
ftr-431	1425	7	690	CARDINAL
ftr-431	1425	8	343	CARDINAL
ftr-431	1426	1	philadelphia	GPE
ftr-431	1426	2	72	CARDINAL
ftr-431	1426	3	u.s.	GPE
ftr-431	1426	4	727	CARDINAL
ftr-431	1427	1	344	CARDINAL
ftr-431	1427	2	336	CARDINAL
ftr-431	1427	3	691	CARDINAL
ftr-431	1427	4	george moore	PERSON
ftr-431	1428	1	289	CARDINAL
ftr-431	1428	2	373	CARDINAL
ftr-431	1428	3	383	CARDINAL
ftr-431	1428	4	1933	DATE
ftr-431	1429	1	345	CARDINAL
ftr-431	1430	1	mar. 3, 1887	DATE
ftr-431	1430	2	359	CARDINAL
ftr-431	1430	3	24	CARDINAL
ftr-431	1431	1	505	CARDINAL
ftr-431	1432	1	346	CARDINAL
ftr-431	1432	2	mar. 3, 1911	DATE
ftr-431	1432	3	231	CARDINAL
ftr-431	1432	4	24	CARDINAL
ftr-431	1432	5	36	CARDINAL
ftr-431	1433	1	1093	CARDINAL
ftr-431	1434	1	2001	DATE
ftr-431	1434	2	403	CARDINAL
ftr-431	1436	1	1935-1938	DATE
ftr-431	1436	2	about 40%	PERCENT
ftr-431	1436	3	1921	DATE
ftr-431	1436	4	the supreme court	ORG
ftr-431	1437	1	more than $10,000	MONEY
ftr-431	1438	1	1921	DATE
ftr-431	1438	2	the united states	GPE
ftr-431	1438	3	more than $10,000	MONEY
ftr-431	1439	1	1954	DATE
ftr-431	1439	2	10,000	MONEY
ftr-431	1439	3	28	CARDINAL
ftr-431	1440	1	1346(a)(1	CARDINAL
ftr-431	1440	2	the united states	GPE
ftr-431	1441	1	united states court of federal	ORG
ftr-431	1441	2	1	CARDINAL
ftr-431	1441	3	the united states	GPE
ftr-431	1441	4	modern-day	DATE
ftr-431	1443	1	congress	ORG
ftr-431	1443	2	1926	DATE
ftr-431	1443	3	two	CARDINAL
ftr-431	1443	4	1	CARDINAL
ftr-431	1443	5	347	CARDINAL
ftr-431	1444	1	united states	ORG
ftr-431	1444	2	thayer realty co.	ORG
ftr-431	1444	3	237	CARDINAL
ftr-431	1444	4	u.s. 28 (1915	DATE
ftr-431	1445	1	348	CARDINAL
ftr-431	1446	1	roger j. traynor	PERSON
ftr-431	1446	2	38	CARDINAL
ftr-431	1447	1	l. rev	PERSON
ftr-431	1447	2	1393	CARDINAL
ftr-431	1447	3	1404 n.21	DATE
ftr-431	1447	4	1938	DATE
ftr-431	1448	1	349	CARDINAL
ftr-431	1449	1	indiana steel co.	ORG
ftr-431	1449	2	257	CARDINAL
ftr-431	1449	3	1 (1921	DATE
ftr-431	1450	1	350	CARDINAL
ftr-431	1451	1	1921	DATE
ftr-431	1451	2	136	CARDINAL
ftr-431	1451	3	42	CARDINAL
ftr-431	1452	1	311	CARDINAL
ftr-431	1453	1	351	CARDINAL
ftr-431	1454	1	july 30, 1954	DATE
ftr-431	1454	2	648	CARDINAL
ftr-431	1454	3	1	CARDINAL
ftr-431	1454	4	68	CARDINAL
ftr-431	1455	1	589	CARDINAL
ftr-431	1456	1	352	CARDINAL
ftr-431	1457	1	v. united states	GPE
ftr-431	1457	2	362	CARDINAL
ftr-431	1457	3	145	CARDINAL
ftr-431	1457	4	189	CARDINAL
ftr-431	1457	5	1960	DATE
ftr-431	1458	1	353	CARDINAL
ftr-431	1458	2	28	CARDINAL
ftr-431	1459	1	1346(a)(1	CARDINAL
ftr-431	1460	1	354	CARDINAL
ftr-431	1461	1	1926	DATE
ftr-431	1461	2	27	CARDINAL
ftr-431	1461	3	44	CARDINAL
ftr-431	1462	1	67	CARDINAL
ftr-431	1463	1	1969	DATE
ftr-431	1464	1	1969	DATE
ftr-431	1466	1	91-172	CARDINAL
ftr-431	1466	2	951	CARDINAL
ftr-431	1466	3	83	CARDINAL
ftr-431	1467	1	487	CARDINAL
ftr-431	1467	2	730	CARDINAL
ftr-431	1467	3	404	CARDINAL
ftr-431	1467	4	florida	GPE
ftr-431	1468	1	5:5	CARDINAL
ftr-431	1468	2	2	CARDINAL
ftr-431	1468	3	the tax year	DATE
ftr-431	1468	4	two	CARDINAL
ftr-431	1469	1	the supreme court356	ORG
ftr-431	1469	2	322	CARDINAL
ftr-431	1469	3	the supreme court	ORG
ftr-431	1470	1	6512(b)(2	CARDINAL
ftr-431	1470	2	1988	DATE
ftr-431	1471	1	362	CARDINAL
ftr-431	1471	2	two	CARDINAL
ftr-431	1472	1	mueller v. commissioner	ORG
ftr-431	1472	2	sixth	ORDINAL
ftr-431	1473	1	355	CARDINAL
ftr-431	1474	1	harold dubroff	PERSON
ftr-431	1474	2	the united states	GPE
ftr-431	1474	3	42	CARDINAL
ftr-431	1474	4	l. rev	PERSON
ftr-431	1474	5	353	CARDINAL
ftr-431	1474	6	372	CARDINAL
ftr-431	1474	7	1978	DATE
ftr-431	1476	1	section 6212	LAW
ftr-431	1476	2	section 6211	LAW
ftr-431	1477	1	356	CARDINAL
ftr-431	1478	1	dubroff	ORG
ftr-431	1478	2	355	CARDINAL
ftr-431	1478	3	373	CARDINAL
ftr-431	1478	4	357	CARDINAL
ftr-431	1479	1	united states	ORG
ftr-431	1480	1	girard trust co.	ORG
ftr-431	1481	1	301	CARDINAL
ftr-431	1481	2	540	CARDINAL
ftr-431	1481	3	542	CARDINAL
ftr-431	1482	1	358	CARDINAL
ftr-431	1484	1	6512(b)(2	CARDINAL
ftr-431	1485	1	360	CARDINAL
ftr-431	1488	1	100-647	CARDINAL
ftr-431	1488	2	6244(a	CARDINAL
ftr-431	1489	1	361	CARDINAL
ftr-431	1489	2	28	CARDINAL
ftr-431	1490	1	1346(a)(1	CARDINAL
ftr-431	1491	1	362	CARDINAL
ftr-431	1493	1	2001	DATE
ftr-431	1493	2	405	CARDINAL
ftr-431	1496	1	irs	ORG
ftr-431	1499	1	not367	GPE
ftr-431	1500	1	of370	NORP
ftr-431	1500	2	two	CARDINAL
ftr-431	1501	1	two	CARDINAL
ftr-431	1504	1	363	CARDINAL
ftr-431	1505	1	mueller	ORG
ftr-431	1505	2	153	CARDINAL
ftr-431	1505	3	304	CARDINAL
ftr-431	1505	4	301	CARDINAL
ftr-431	1505	5	532	CARDINAL
ftr-431	1505	6	1937	DATE
ftr-431	1506	1	364	CARDINAL
ftr-431	1509	1	v. united states	GPE
ftr-431	1509	2	362	CARDINAL
ftr-431	1509	3	145	CARDINAL
ftr-431	1509	4	1960	DATE
ftr-431	1512	1	366	CARDINAL
ftr-431	1513	1	6511	DATE
ftr-431	1514	1	367	CARDINAL
ftr-431	1515	1	6511	DATE
ftr-431	1516	1	368	CARDINAL
ftr-431	1517	1	v. lundy	PERSON
ftr-431	1517	2	516	CARDINAL
ftr-431	1517	3	235	CARDINAL
ftr-431	1517	4	1996	DATE
ftr-431	1518	1	6512	DATE
ftr-431	1518	2	leandra lederman	PERSON
ftr-431	1518	3	79	CARDINAL
ftr-431	1518	4	1057	CARDINAL
ftr-431	1518	5	1998	DATE
ftr-431	1518	6	leandra lederman	PERSON
ftr-431	1518	7	68	CARDINAL
ftr-431	1518	8	1639	CARDINAL
ftr-431	1518	9	1995	DATE
ftr-431	1519	1	369	CARDINAL
ftr-431	1520	1	312	CARDINAL
ftr-431	1520	2	supra	PERSON
ftr-431	1520	3	316	CARDINAL
ftr-431	1521	1	370	CARDINAL
ftr-431	1522	1	irc §§	ORG
ftr-431	1522	2	7454	DATE
ftr-431	1522	3	irs	ORG
ftr-431	1522	4	irs	ORG
ftr-431	1523	1	371	CARDINAL
ftr-431	1524	1	supra	PERSON
ftr-431	1524	2	316	CARDINAL
ftr-431	1525	1	372	CARDINAL
ftr-431	1525	2	united states	GPE
ftr-431	1525	3	v. janis	PERSON
ftr-431	1525	4	428	CARDINAL
ftr-431	1525	5	433	CARDINAL
ftr-431	1525	6	440	CARDINAL
ftr-431	1525	7	1976	DATE
ftr-431	1526	1	v. phinney	PERSON
ftr-431	1526	2	426	CARDINAL
ftr-431	1526	3	995	CARDINAL
ftr-431	1526	4	999	CARDINAL
ftr-431	1526	5	5th	ORDINAL
ftr-431	1526	6	1970	DATE
ftr-431	1527	1	373	CARDINAL
ftr-431	1528	1	leo p. martinez	PERSON
ftr-431	1528	2	406	CARDINAL
ftr-431	1528	3	florida	GPE
ftr-431	1528	4	5:5	CARDINAL
ftr-431	1530	1	two	CARDINAL
ftr-431	1535	1	latin	LANGUAGE
ftr-431	1542	1	the late fourteenth century	DATE
ftr-431	1544	1	39	CARDINAL
ftr-431	1544	2	hastings l.j	PERSON
ftr-431	1544	3	239	CARDINAL
ftr-431	1544	4	262	CARDINAL
ftr-431	1544	5	1988	DATE
ftr-431	1544	6	v. phinney	PERSON
ftr-431	1544	7	426	CARDINAL
ftr-431	1544	8	995	CARDINAL
ftr-431	1544	9	999	CARDINAL
ftr-431	1544	10	5th	ORDINAL
ftr-431	1544	11	1970	DATE
ftr-431	1545	1	374	CARDINAL
ftr-431	1546	1	leff	PERSON
ftr-431	1546	2	supra	PERSON
ftr-431	1546	3	331	CARDINAL
ftr-431	1546	4	2083	CARDINAL
ftr-431	1547	1	375	CARDINAL
ftr-431	1548	1	james oldham	PERSON
ftr-431	1548	2	18th-century	DATE
ftr-431	1548	3	english	LANGUAGE
ftr-431	1548	4	mansfield	GPE
ftr-431	1548	5	76	CARDINAL
ftr-431	1548	6	geo	ORG
ftr-431	1548	7	l.j. 1949,	ORG
ftr-431	1548	8	1950	DATE
ftr-431	1548	9	1953	DATE
ftr-431	1548	10	1988	DATE
ftr-431	1549	1	376	CARDINAL
ftr-431	1549	2	1950	DATE
ftr-431	1549	3	leff	PERSON
ftr-431	1549	4	supra	PERSON
ftr-431	1549	5	331	CARDINAL
ftr-431	1549	6	2083	CARDINAL
ftr-431	1550	1	377	CARDINAL
ftr-431	1551	1	leff	PERSON
ftr-431	1551	2	supra	PERSON
ftr-431	1551	3	331	CARDINAL
ftr-431	1551	4	2083	CARDINAL
ftr-431	1552	1	378	CARDINAL
ftr-431	1553	1	oldham	GPE
ftr-431	1553	2	supra	PERSON
ftr-431	1553	3	375	CARDINAL
ftr-431	1553	4	1953	DATE
ftr-431	1554	1	379	CARDINAL
ftr-431	1555	1	1953-54	DATE
ftr-431	1555	2	380	CARDINAL
ftr-431	1556	1	1955	DATE
ftr-431	1556	2	96	CARDINAL
ftr-431	1556	3	322	CARDINAL
ftr-431	1557	1	381	CARDINAL
ftr-431	1559	1	407	CARDINAL
ftr-431	1559	2	1602	DATE
ftr-431	1559	3	slade	ORG
ftr-431	1561	1	1657.385	CARDINAL
ftr-431	1561	2	1760	DATE
ftr-431	1561	3	moses v. macferlan	PERSON
ftr-431	1561	4	mansfield	GPE
ftr-431	1561	5	for387	ORG
ftr-431	1562	1	the389	PERSON
ftr-431	1566	1	the seventeenth century	DATE
ftr-431	1567	1	382	CARDINAL
ftr-431	1568	1	76	CARDINAL
ftr-431	1568	2	1074	CARDINAL
ftr-431	1569	1	383	CARDINAL
ftr-431	1570	1	oldham	GPE
ftr-431	1570	2	supra	PERSON
ftr-431	1570	3	375	CARDINAL
ftr-431	1570	4	1957	DATE
ftr-431	1570	5	quoting j.h. baker	PERSON
ftr-431	1570	6	english	LANGUAGE
ftr-431	1570	7	282	CARDINAL
ftr-431	1570	8	2d	DATE
ftr-431	1570	9	1979	DATE
ftr-431	1571	1	384	CARDINAL
ftr-431	1572	1	leff	PERSON
ftr-431	1572	2	supra	PERSON
ftr-431	1572	3	331	CARDINAL
ftr-431	1572	4	2083	CARDINAL
ftr-431	1573	1	385	CARDINAL
ftr-431	1574	1	chiang	PERSON
ftr-431	1574	2	supra	PERSON
ftr-431	1574	3	334	CARDINAL
ftr-431	1574	4	97	CARDINAL
ftr-431	1574	5	386	CARDINAL
ftr-431	1574	6	97	CARDINAL
ftr-431	1574	7	676	CARDINAL
ftr-431	1574	8	1760	CARDINAL
ftr-431	1575	1	387	CARDINAL
ftr-431	1575	2	oldham	GPE
ftr-431	1575	3	supra	PERSON
ftr-431	1575	4	375	CARDINAL
ftr-431	1575	5	1949	DATE
ftr-431	1576	1	388	CARDINAL
ftr-431	1577	1	chiang	PERSON
ftr-431	1577	2	supra	PERSON
ftr-431	1577	3	334	CARDINAL
ftr-431	1577	4	97	CARDINAL
ftr-431	1577	5	n.39 (1996	ORG
ftr-431	1579	1	clifton	GPE
ftr-431	1579	2	92	CARDINAL
ftr-431	1579	3	225	CARDINAL
ftr-431	1579	4	228	CARDINAL
ftr-431	1579	5	1879	DATE
ftr-431	1580	1	american	NORP
ftr-431	1580	2	half	CARDINAL
ftr-431	1580	3	58 la	QUANTITY
ftr-431	1581	1	l. rev	PERSON
ftr-431	1581	2	663	CARDINAL
ftr-431	1581	3	731	CARDINAL
ftr-431	1582	1	389	CARDINAL
ftr-431	1583	1	william a. keener	PERSON
ftr-431	1583	2	57	DATE
ftr-431	1583	3	66	DATE
ftr-431	1583	4	1893	DATE
ftr-431	1583	5	cary v. curtis	PERSON
ftr-431	1583	6	44	CARDINAL
ftr-431	1583	7	u.s. 236	GPE
ftr-431	1583	8	250	CARDINAL
ftr-431	1583	9	1845	DATE
ftr-431	1584	1	390	CARDINAL
ftr-431	1584	2	oldham	GPE
ftr-431	1584	3	supra	PERSON
ftr-431	1584	4	375	CARDINAL
ftr-431	1584	5	1957	DATE
ftr-431	1585	1	391	CARDINAL
ftr-431	1586	1	j. b ames	PERSON
ftr-431	1586	2	2	CARDINAL
ftr-431	1587	1	l. rev	PERSON
ftr-431	1587	2	53, 63	DATE
ftr-431	1587	3	65	DATE
ftr-431	1587	4	london	GPE
ftr-431	1587	5	1	CARDINAL
ftr-431	1588	1	298	CARDINAL
ftr-431	1589	1	392	CARDINAL
ftr-431	1589	2	supra	PERSON
ftr-431	1589	3	389	CARDINAL
ftr-431	1589	4	66	CARDINAL
ftr-431	1589	5	393	CARDINAL
ftr-431	1590	1	james oldham	PERSON
ftr-431	1590	2	18th-century	DATE
ftr-431	1590	3	english	LANGUAGE
ftr-431	1590	4	mansfield	GPE
ftr-431	1591	1	76	CARDINAL
ftr-431	1591	2	geo	ORG
ftr-431	1591	3	l.j. 1949,	ORG
ftr-431	1591	4	1957	DATE
ftr-431	1591	5	1988	DATE
ftr-431	1592	1	408	CARDINAL
ftr-431	1592	2	florida	GPE
ftr-431	1593	1	5:5	CARDINAL
ftr-431	1594	1	396	CARDINAL
ftr-431	1597	1	american	NORP
ftr-431	1603	1	peter birks	PERSON
ftr-431	1603	2	mansfield	GPE
ftr-431	1603	3	roman aequitas	NORP
ftr-431	1603	4	394	CARDINAL
ftr-431	1604	1	331	CARDINAL
ftr-431	1604	2	2083	CARDINAL
ftr-431	1604	3	mitchell mcinnes	PERSON
ftr-431	1604	4	canadian	NORP
ftr-431	1604	5	37	CARDINAL
ftr-431	1604	6	alberta l. rev	PERSON
ftr-431	1604	7	1	CARDINAL
ftr-431	1604	8	18	DATE
ftr-431	1604	9	1999	DATE
ftr-431	1605	1	395	CARDINAL
ftr-431	1606	1	leff	PERSON
ftr-431	1606	2	supra	PERSON
ftr-431	1606	3	331	CARDINAL
ftr-431	1606	4	2083	CARDINAL
ftr-431	1607	1	396	CARDINAL
ftr-431	1608	1	179	CARDINAL
ftr-431	1608	2	331	CARDINAL
ftr-431	1609	1	397	CARDINAL
ftr-431	1609	2	97	CARDINAL
ftr-431	1610	1	676	CARDINAL
ftr-431	1610	2	1760	CARDINAL
ftr-431	1611	1	398	CARDINAL
ftr-431	1612	1	681	CARDINAL
ftr-431	1613	1	399	CARDINAL
ftr-431	1614	1	mark p. gergen	PERSON
ftr-431	1614	2	american	NORP
ftr-431	1614	3	68	CARDINAL
ftr-431	1614	4	fordham l. rev	PERSON
ftr-431	1614	5	407	CARDINAL
ftr-431	1614	6	485	CARDINAL
ftr-431	1614	7	1999	DATE
ftr-431	1614	8	ricks	ORG
ftr-431	1614	9	388	CARDINAL
ftr-431	1614	10	731	CARDINAL
ftr-431	1614	11	supra	PERSON
ftr-431	1614	12	334	CARDINAL
ftr-431	1614	13	103	CARDINAL
ftr-431	1615	1	400	CARDINAL
ftr-431	1616	1	ricks	ORG
ftr-431	1616	2	388	CARDINAL
ftr-431	1616	3	732	CARDINAL
ftr-431	1617	1	401	CARDINAL
ftr-431	1618	1	dupuy v. johnson	PERSON
ftr-431	1618	2	4	CARDINAL
ftr-431	1618	3	562	CARDINAL
ftr-431	1618	4	1809	DATE
ftr-431	1618	5	keyes v.	PERSON
ftr-431	1618	6	nat.	GPE
ftr-431	1619	1	25	CARDINAL
ftr-431	1619	2	684	CARDINAL
ftr-431	1619	3	688	CARDINAL
ftr-431	1619	4	8th	ORDINAL
ftr-431	1619	5	1928	DATE
ftr-431	1620	1	ricks	ORG
ftr-431	1620	2	388	CARDINAL
ftr-431	1620	3	732	CARDINAL
ftr-431	1622	1	keyes	PERSON
ftr-431	1622	2	25 f.2d	QUANTITY
ftr-431	1622	3	694	CARDINAL
ftr-431	1624	1	herrmann v. gleason	PERSON
ftr-431	1624	2	126	CARDINAL
ftr-431	1624	3	936	CARDINAL
ftr-431	1624	4	939	CARDINAL
ftr-431	1624	5	6th	ORDINAL
ftr-431	1624	6	1942	DATE
ftr-431	1625	1	402	CARDINAL
ftr-431	1626	1	peter b.h	PERSON
ftr-431	1626	2	birks	PERSON
ftr-431	1626	3	english	NORP
ftr-431	1626	4	moses v. macferlan	PERSON
ftr-431	1626	5	37	CARDINAL
ftr-431	1626	6	1,	PERCENT
ftr-431	1626	7	1984	DATE
ftr-431	1627	1	2001	DATE
ftr-431	1627	2	409	CARDINAL
ftr-431	1627	3	american	NORP
ftr-431	1633	1	this404	ORDINAL
ftr-431	1634	1	irs	ORG
ftr-431	1634	2	irs	ORG
ftr-431	1635	1	four	CARDINAL
ftr-431	1636	1	403	CARDINAL
ftr-431	1637	1	mueller v. commissioner	ORG
ftr-431	1637	2	101 t.c	QUANTITY
ftr-431	1637	3	551	CARDINAL
ftr-431	1637	4	566	CARDINAL
ftr-431	1637	5	1993	DATE
ftr-431	1637	6	5th	ORDINAL
ftr-431	1637	7	1979	DATE
ftr-431	1639	1	301	CARDINAL
ftr-431	1639	2	u.s.	GPE
ftr-431	1639	3	535	CARDINAL
ftr-431	1639	4	404	CARDINAL
ftr-431	1640	1	erickson v. united states	PERSON
ftr-431	1640	2	309	CARDINAL
ftr-431	1640	3	760	CARDINAL
ftr-431	1640	4	763	CARDINAL
ftr-431	1640	5	1962	DATE
ftr-431	1642	1	steuerwald v. richter	PERSON
ftr-431	1642	2	158 wis	QUANTITY
ftr-431	1643	1	597	CARDINAL
ftr-431	1643	2	604	CARDINAL
ftr-431	1643	3	1914	DATE
ftr-431	1645	1	28	CARDINAL
ftr-431	1646	1	1346(a)(1	CARDINAL
ftr-431	1646	2	2402	CARDINAL
ftr-431	1647	1	seventh	ORDINAL
ftr-431	1648	1	u.s.	GPE
ftr-431	1650	1	vii	PERSON
ftr-431	1651	1	1791	DATE
ftr-431	1652	1	baltimore & carolina	ORG
ftr-431	1653	1	v. redman	PERSON
ftr-431	1653	2	295	CARDINAL
ftr-431	1653	3	654	CARDINAL
ftr-431	1653	4	657	CARDINAL
ftr-431	1654	1	seventh	ORDINAL
ftr-431	1655	1	99	CARDINAL
ftr-431	1655	2	u.s.	GPE
ftr-431	1656	1	cch	PERSON
ftr-431	1656	2	50,677	CARDINAL
ftr-431	1656	3	84	CARDINAL
ftr-431	1657	1	2d 99-5058	DATE
ftr-431	1657	2	6th	ORDINAL
ftr-431	1657	3	1999	DATE
ftr-431	1658	1	united states	GPE
ftr-431	1658	2	new mexico	GPE
ftr-431	1658	3	642	CARDINAL
ftr-431	1658	4	397	CARDINAL
ftr-431	1658	5	401	CARDINAL
ftr-431	1658	6	10th	ORDINAL
ftr-431	1658	7	1981	DATE
ftr-431	1658	8	28	CARDINAL
ftr-431	1659	1	2402	DATE
ftr-431	1659	2	1954	DATE
ftr-431	1660	1	v. reineke	PERSON
ftr-431	1660	2	275	CARDINAL
ftr-431	1660	3	u.s.	GPE
ftr-431	1660	4	101	CARDINAL
ftr-431	1660	5	105	CARDINAL
ftr-431	1662	1	405	CARDINAL
ftr-431	1663	1	year 5	DATE
ftr-431	1663	2	year 2	DATE
ftr-431	1663	3	year 1	DATE
ftr-431	1664	1	1	CARDINAL
ftr-431	1665	1	406	CARDINAL
ftr-431	1666	1	supra	PERSON
ftr-431	1666	2	160	CARDINAL
ftr-431	1666	3	mueller	PERSON
ftr-431	1666	4	orenstein	PERSON
ftr-431	1666	5	bartels	PERSON
ftr-431	1666	6	branson	GPE
ftr-431	1667	1	410	CARDINAL
ftr-431	1667	2	florida	GPE
ftr-431	1668	1	5:5	CARDINAL
ftr-431	1668	2	a barred year only	DATE
ftr-431	1670	1	the tax year	DATE
ftr-431	1671	1	years	DATE
ftr-431	1671	2	the years	DATE
ftr-431	1673	1	section 6512(b)(1	LAW
ftr-431	1673	2	3	CARDINAL
ftr-431	1673	3	section 7463	LAW
ftr-431	1673	4	the same taxable year	DATE
ftr-431	1673	5	the same calendar year or calendar quarter	DATE
ftr-431	1674	1	3	CARDINAL
ftr-431	1674	2	section 6512(b	LAW
ftr-431	1675	1	407	CARDINAL
ftr-431	1676	1	supra	PERSON
ftr-431	1676	2	160	CARDINAL
ftr-431	1677	1	408	CARDINAL
ftr-431	1678	1	supra	PERSON
ftr-431	1678	2	160	CARDINAL
ftr-431	1678	3	6512(b)(3	CARDINAL
ftr-431	1679	1	409	CARDINAL
ftr-431	1681	1	410	CARDINAL
ftr-431	1681	2	mueller	ORG
ftr-431	1681	3	101 t.c	QUANTITY
ftr-431	1682	1	566	CARDINAL
ftr-431	1682	2	j.	PERSON
ftr-431	1683	1	411	CARDINAL
ftr-431	1684	1	6512(b)(1	CARDINAL
ftr-431	1685	1	412	CARDINAL
ftr-431	1686	1	3	CARDINAL
ftr-431	1686	2	section 6511(b)(2	LAW
ftr-431	1686	3	section 6511(b)(2	LAW
ftr-431	1686	4	section 6511	DATE
ftr-431	1686	5	2001	DATE
ftr-431	1686	6	411	CARDINAL
ftr-431	1688	1	1	CARDINAL
ftr-431	1688	2	2	CARDINAL
ftr-431	1690	1	congress	ORG
ftr-431	1700	1	congress	ORG
ftr-431	1701	1	the supreme court	ORG
ftr-431	1701	2	has416	GPE
ftr-431	1701	3	section 6532	LAW
ftr-431	1702	1	413	CARDINAL
ftr-431	1703	1	sec	ORG
ftr-431	1704	1	united states	GPE
ftr-431	1704	2	193	CARDINAL
ftr-431	1704	3	u.s.	GPE
ftr-431	1704	4	197	CARDINAL
ftr-431	1704	5	400	CARDINAL
ftr-431	1704	6	1904	DATE
ftr-431	1704	7	j.	PERSON
ftr-431	1705	1	414	CARDINAL
ftr-431	1706	1	donald black & m.p. baumgartner	ORG
ftr-431	1706	2	193	CARDINAL
ftr-431	1706	3	193	CARDINAL
ftr-431	1706	4	donald black ed.	PERSON
ftr-431	1706	5	1980	DATE
ftr-431	1706	6	marc galanter & david	PERSON
ftr-431	1706	7	42	CARDINAL
ftr-431	1707	1	u. l. rev	PERSON
ftr-431	1707	2	1393	CARDINAL
ftr-431	1707	3	1399	CARDINAL
ftr-431	1707	4	1993	DATE
ftr-431	1708	1	415	CARDINAL
ftr-431	1710	1	416	CARDINAL
ftr-431	1710	2	6511	DATE
ftr-431	1710	3	6512	DATE
ftr-431	1711	1	supra	PERSON
ftr-431	1711	2	36-44	DATE
ftr-431	1712	1	412	CARDINAL
ftr-431	1712	2	florida	GPE
ftr-431	1712	3	5:5	CARDINAL
ftr-431	1713	1	congress	ORG
ftr-431	1717	1	about 95%	PERCENT
ftr-431	1718	1	congress	ORG
ftr-431	1718	2	three	CARDINAL
ftr-431	1719	1	423	CARDINAL
ftr-431	1719	2	front.424 congress	ORG
ftr-431	1720	1	congress	ORG
ftr-431	1720	2	iii court.425	PERSON
ftr-431	1720	3	congress	ORG
ftr-431	1720	4	article iii	PERSON
ftr-431	1720	5	417	CARDINAL
ftr-431	1721	1	u.s.	GPE
ftr-431	1723	1	6511, 6512	DATE
ftr-431	1724	1	418	CARDINAL
ftr-431	1725	1	supra	PERSON
ftr-431	1725	2	301	CARDINAL
ftr-431	1726	1	419	CARDINAL
ftr-431	1727	1	145	CARDINAL
ftr-431	1727	2	185	CARDINAL
ftr-431	1728	1	420	CARDINAL
ftr-431	1729	1	irc §§	ORG
ftr-431	1729	2	6511, 6512	DATE
ftr-431	1730	1	421	CARDINAL
ftr-431	1731	1	supra	PERSON
ftr-431	1731	2	305	CARDINAL
ftr-431	1732	1	422	CARDINAL
ftr-431	1733	1	supra	PERSON
ftr-431	1733	2	319	CARDINAL
ftr-431	1734	1	423	CARDINAL
ftr-431	1735	1	supra	PERSON
ftr-431	1735	2	301-319	CARDINAL
ftr-431	1736	1	424	CARDINAL
ftr-431	1737	1	357	CARDINAL
ftr-431	1737	2	u.s.	GPE
ftr-431	1738	1	75	DATE
ftr-431	1743	1	425	CARDINAL
ftr-431	1744	1	30	CARDINAL
ftr-431	1746	1	the united states	GPE
ftr-431	1746	2	69	CARDINAL
ftr-431	1746	3	2, 1990	DATE
ftr-431	1747	1	congress	ORG
ftr-431	1748	1	426	CARDINAL
ftr-431	1749	1	v. united states	GPE
ftr-431	1749	2	362	CARDINAL
ftr-431	1749	3	145	CARDINAL
ftr-431	1749	4	189	CARDINAL
ftr-431	1749	5	1960	DATE
ftr-431	1750	1	2001	DATE
ftr-431	1750	2	413	CARDINAL
ftr-431	1753	1	congress	ORG
ftr-431	1754	1	427	CARDINAL
ftr-431	1755	1	u.s.	GPE
ftr-431	1757	1	2	CARDINAL
ftr-431	1757	2	1	CARDINAL
ftr-431	1757	3	the united states	GPE
ftr-431	1757	4	one	CARDINAL
ftr-431	1757	5	supreme court	ORG
ftr-431	1757	6	congress	ORG