id	sid	eid	entity	type
ftr-435	1	1	university of houston law center	ORG
ftr-435	2	1	clarence j. teselle	PERSON
ftr-435	2	2	university of florida	ORG
ftr-435	2	3	fredric g. levin college	PERSON
ftr-435	3	1	627	CARDINAL
ftr-435	3	2	florida	GPE
ftr-435	3	3	5 2002	DATE
ftr-435	3	4	the year 2001	DATE
ftr-435	3	5	ira b.	PERSON
ftr-435	3	6	martin j. mcmahon	PERSON
ftr-435	3	7	jr.	PERSON
ftr-435	4	1	629	CARDINAL
ftr-435	5	1	629	CARDINAL
ftr-435	6	1	631	CARDINAL
ftr-435	7	1	635 d. year	PERCENT
ftr-435	8	1	636 ii	CARDINAL
ftr-435	9	1	638 a.	PERSON
ftr-435	10	1	638	CARDINAL
ftr-435	12	1	640	CARDINAL
ftr-435	13	1	646	CARDINAL
ftr-435	14	1	648 e. depreciation	QUANTITY
ftr-435	15	1	652	CARDINAL
ftr-435	16	1	653	CARDINAL
ftr-435	17	1	657	CARDINAL
ftr-435	20	1	663 iii	QUANTITY
ftr-435	21	1	665	CARDINAL
ftr-435	22	1	665	CARDINAL
ftr-435	23	1	670	CARDINAL
ftr-435	24	1	671	CARDINAL
ftr-435	26	1	672	CARDINAL
ftr-435	28	1	678	CARDINAL
ftr-435	29	1	678	CARDINAL
ftr-435	30	1	683	CARDINAL
ftr-435	31	1	685	CARDINAL
ftr-435	33	1	687	CARDINAL
ftr-435	34	1	687	CARDINAL
ftr-435	35	1	690	CARDINAL
ftr-435	35	2	280a	ORG
ftr-435	36	1	696	CARDINAL
ftr-435	37	1	697 628	CARDINAL
ftr-435	37	2	florida	GPE
ftr-435	37	3	si e. education	PERSON
ftr-435	38	1	699 vi	QUANTITY
ftr-435	40	1	702	CARDINAL
ftr-435	41	1	702	CARDINAL
ftr-435	42	1	703	CARDINAL
ftr-435	43	1	705	CARDINAL
ftr-435	44	1	705	CARDINAL
ftr-435	45	1	709	CARDINAL
ftr-435	46	1	714	CARDINAL
ftr-435	48	1	721	CARDINAL
ftr-435	50	1	724	CARDINAL
ftr-435	50	2	years	DATE
ftr-435	51	1	724	CARDINAL
ftr-435	52	1	725	CARDINAL
ftr-435	53	1	727	CARDINAL
ftr-435	54	1	728	CARDINAL
ftr-435	58	1	731	CARDINAL
ftr-435	59	1	731	CARDINAL
ftr-435	60	1	750	CARDINAL
ftr-435	61	1	751	CARDINAL
ftr-435	62	1	751	CARDINAL
ftr-435	63	1	754 x.	CARDINAL
ftr-435	64	1	755	CARDINAL
ftr-435	64	2	a.	PERSON
ftr-435	65	1	755 b. discovery	QUANTITY
ftr-435	66	1	756	CARDINAL
ftr-435	67	1	756	CARDINAL
ftr-435	68	1	757 e.	PERSON
ftr-435	69	1	757 f. liens	PRODUCT
ftr-435	70	1	758	CARDINAL
ftr-435	71	1	761 h. miscellaneous	PERSON
ftr-435	72	1	766	CARDINAL
ftr-435	74	1	770	CARDINAL
ftr-435	75	1	770	CARDINAL
ftr-435	76	1	775 2002	DATE
ftr-435	76	2	629 1	CARDINAL
ftr-435	77	1	the past year	DATE
ftr-435	78	1	one	CARDINAL
ftr-435	78	2	the year 2001	DATE
ftr-435	78	3	aba tax section midyear meeting	ORG
ftr-435	78	4	american institute on federal taxation	ORG
ftr-435	78	5	american petroleum institute	ORG
ftr-435	78	6	denver tax institute	ORG
ftr-435	78	7	houston bar association tax section	ORG
ftr-435	78	8	clark northwestern school of law tax conference, university of north carolina tax institute	ORG
ftr-435	78	9	texas	GPE
ftr-435	78	10	tennessee tax institute	ORG
ftr-435	78	11	texas	GPE
ftr-435	78	12	austin chapter	ORG
ftr-435	78	13	tulane tax institute, university of virginia	ORG
ftr-435	78	14	wednesday	DATE
ftr-435	78	15	houston	GPE
ftr-435	78	16	william & mary	ORG
ftr-435	79	1	the internal revenue service	ORG
ftr-435	79	2	2001.1	CARDINAL
ftr-435	83	1	i. accounting a. accounting methods	ORG
ftr-435	83	2	1	CARDINAL
ftr-435	84	1	8929	DATE
ftr-435	84	2	66	CARDINAL
ftr-435	84	3	2219	CARDINAL
ftr-435	84	4	1/11/01	CARDINAL
ftr-435	85	1	treasury	ORG
ftr-435	87	1	1.460-1	CARDINAL
ftr-435	87	2	1.460-6	QUANTITY
ftr-435	87	3	460	PRODUCT
ftr-435	88	1	reg-208156-91	DATE
ftr-435	88	2	64	CARDINAL
ftr-435	88	3	24096	DATE
ftr-435	88	4	5/5/99	DATE
ftr-435	90	1	263a	CARDINAL
ftr-435	92	1	first	ORDINAL
ftr-435	92	2	the year	DATE
ftr-435	92	3	630	CARDINAL
ftr-435	92	4	florida	GPE
ftr-435	95	1	2	CARDINAL
ftr-435	95	2	years	DATE
ftr-435	96	1	reg-106917-99	DATE
ftr-435	96	2	66	CARDINAL
ftr-435	96	3	31850	DATE
ftr-435	96	4	6/13/01	CARDINAL
ftr-435	97	1	treasury	ORG
ftr-435	97	2	441	CARDINAL
ftr-435	97	3	442	CARDINAL
ftr-435	97	4	706	CARDINAL
ftr-435	97	5	1378	CARDINAL
ftr-435	97	6	annual	DATE
ftr-435	100	1	1.441-1	CARDINAL
ftr-435	100	2	1.441	CARDINAL
ftr-435	102	1	1.441-1	CARDINAL
ftr-435	102	2	1.441	CARDINAL
ftr-435	102	3	year	DATE
ftr-435	105	1	1.441-1(c	CARDINAL
ftr-435	105	2	a taxable year	DATE
ftr-435	105	3	first	ORDINAL
ftr-435	106	1	that year	DATE
ftr-435	109	1	57-589	CARDINAL
ftr-435	109	2	1957-2	DATE
ftr-435	109	3	298	CARDINAL
ftr-435	110	1	69563	DATE
ftr-435	110	2	1969-2	DATE
ftr-435	110	3	a taxable year	DATE
ftr-435	111	1	442	CARDINAL
ftr-435	111	2	years	DATE
ftr-435	115	1	1.442-1(b	CARDINAL
ftr-435	115	2	1128	PRODUCT
ftr-435	115	3	the 15th day of the third	DATE
ftr-435	116	1	first	ORDINAL
ftr-435	116	2	the short] year	DATE
ftr-435	118	1	2000-11	DATE
ftr-435	118	2	3	CARDINAL
ftr-435	119	1	309	CARDINAL
ftr-435	122	1	1.706-1	CARDINAL
ftr-435	122	2	1986	DATE
ftr-435	122	3	year	DATE
ftr-435	125	1	1.706	CARDINAL
ftr-435	126	1	2002	DATE
ftr-435	126	2	631	CARDINAL
ftr-435	126	3	a year	DATE
ftr-435	128	1	1.442-1	CARDINAL
ftr-435	131	1	1.1378-1	CARDINAL
ftr-435	131	2	a year	DATE
ftr-435	133	1	1.442-1	CARDINAL
ftr-435	134	1	a.	PERSON
ftr-435	134	2	2001-34, 2001-23	DATE
ftr-435	135	1	1302	CARDINAL
ftr-435	136	1	irs	ORG
ftr-435	136	2	a taxable year	DATE
ftr-435	137	1	proc	PERSON
ftr-435	138	1	200011	DATE
ftr-435	138	2	2000-3	DATE
ftr-435	138	3	309	CARDINAL
ftr-435	138	4	2001-35, 2001-23	DATE
ftr-435	138	5	1314	DATE
ftr-435	139	1	66-50	CARDINAL
ftr-435	140	1	irs	ORG
ftr-435	142	1	a natural business year	DATE
ftr-435	142	2	psc	ORG
ftr-435	144	1	2001-35, 2001-23	DATE
ftr-435	145	1	1314	DATE
ftr-435	146	1	years	DATE
ftr-435	147	1	proc	PERSON
ftr-435	148	1	87	CARDINAL
ftr-435	148	2	2	CARDINAL
ftr-435	148	3	396	CARDINAL
ftr-435	149	1	3	CARDINAL
ftr-435	149	2	brookshire brothers holding, inc.	ORG
ftr-435	150	1	t.c.	PERSON
ftr-435	151	1	2001-150	DATE
ftr-435	151	2	6/22/01	CARDINAL
ftr-435	152	1	31.5	CARDINAL
ftr-435	152	2	39 years to 15 years	DATE
ftr-435	153	1	irs	ORG
ftr-435	153	2	nims	WORK_OF_ART
ftr-435	155	1	1.446	CARDINAL
ftr-435	156	1	168 acrs	QUANTITY
ftr-435	157	1	632	CARDINAL
ftr-435	157	2	florida	GPE
ftr-435	157	3	si b. inventories	PERSON
ftr-435	158	1	tomorrow	DATE
ftr-435	159	1	smith v. commissioner	ORG
ftr-435	159	2	t.c.	PERSON
ftr-435	160	1	2000	CARDINAL
ftr-435	160	2	353	CARDINAL
ftr-435	162	1	wells	PERSON
ftr-435	162	2	reg	CARDINAL
ftr-435	163	1	1.471-1	CARDINAL
ftr-435	164	1	enterprises, inc.	ORG
ftr-435	165	1	114	CARDINAL
ftr-435	165	2	211	CARDINAL
ftr-435	165	3	2000	DATE
ftr-435	166	1	a. irs	PERSON
ftr-435	167	1	cc-2001-10	LAW
ftr-435	168	1	irs	ORG
ftr-435	170	1	448	CARDINAL
ftr-435	170	2	$5 million	MONEY
ftr-435	171	1	2	CARDINAL
ftr-435	171	2	irs	ORG
ftr-435	171	3	between $1 million and $5 million	MONEY
ftr-435	172	1	proc	PERSON
ftr-435	173	1	2001-10, 2001	DATE
ftr-435	173	2	2	CARDINAL
ftr-435	174	1	272	CARDINAL
ftr-435	174	2	proc	PERSON
ftr-435	175	1	2000-22	DATE
ftr-435	176	1	1008	DATE
ftr-435	176	2	4/28/00	CARDINAL
ftr-435	177	1	$1 million	MONEY
ftr-435	178	1	1.448-1t(f)(2)(iv	CARDINAL
ftr-435	180	1	1.162-3	CARDINAL
ftr-435	182	1	proc	PERSON
ftr-435	183	1	2000-22	DATE
ftr-435	184	1	992002	DATE
ftr-435	184	2	633 49, 1999-	DATE
ftr-435	185	1	725	CARDINAL
ftr-435	186	1	471	CARDINAL
ftr-435	187	1	years ending after december 16, 1999	DATE
ftr-435	188	1	3	CARDINAL
ftr-435	188	2	up to $10 million	MONEY
ftr-435	189	1	2001-76, 2001-52	DATE
ftr-435	190	1	613	CARDINAL
ftr-435	190	2	12/11/01	CARDINAL
ftr-435	191	1	446	CARDINAL
ftr-435	191	2	471	CARDINAL
ftr-435	191	3	more than $1 million	MONEY
ftr-435	191	4	less than $10 million	MONEY
ftr-435	192	1	211	CARDINAL
ftr-435	192	2	212	CARDINAL
ftr-435	192	3	31	CARDINAL
ftr-435	192	4	42	CARDINAL
ftr-435	192	5	44	CARDINAL
ftr-435	192	6	5111	DATE
ftr-435	192	7	5122	CARDINAL
ftr-435	193	1	2001-76	DATE
ftr-435	193	2	2001	DATE
ftr-435	194	1	2002-14, 2002-8	DATE
ftr-435	195	1	548	CARDINAL
ftr-435	195	2	2/1/02	CARDINAL
ftr-435	196	1	2001-76	DATE
ftr-435	196	2	year ending	DATE
ftr-435	196	3	12/31/01	CARDINAL
ftr-435	197	1	the internal revenue service's	ORG
ftr-435	197	2	2002-9, 2002-3	DATE
ftr-435	198	1	327	CARDINAL
ftr-435	199	1	4	CARDINAL
ftr-435	200	1	cross oil co.	ORG
ftr-435	200	2	t.c.	PERSON
ftr-435	201	1	2001-126	DATE
ftr-435	201	2	5/30/01	CARDINAL
ftr-435	203	1	between $2 and $3 million	MONEY
ftr-435	203	2	more than 2	CARDINAL
ftr-435	205	1	5	CARDINAL
ftr-435	205	2	chiechi	PERSON
ftr-435	206	1	consolidated manufacturing, inc.	ORG
ftr-435	207	1	111 634	CARDINAL
ftr-435	207	2	florida	GPE
ftr-435	208	1	si t.c	PERSON
ftr-435	208	2	1	CARDINAL
ftr-435	209	1	remanufacturer	ORG
ftr-435	214	1	472	PRODUCT
ftr-435	217	1	1.472-1(c	CARDINAL
ftr-435	221	1	1.471-4(a	CARDINAL
ftr-435	222	1	a.	PERSON
ftr-435	222	2	tenth	ORDINAL
ftr-435	224	1	249	CARDINAL
ftr-435	224	2	1231	DATE
ftr-435	224	3	87	CARDINAL
ftr-435	224	4	2111	DATE
ftr-435	224	5	2001-	DATE
ftr-435	224	6	¶ 50,400	CARDINAL
ftr-435	224	7	10th	ORDINAL
ftr-435	224	8	5/8/01	CARDINAL
ftr-435	226	1	1.472-1(a	CARDINAL
ftr-435	228	1	1.471-4(a	CARDINAL
ftr-435	228	2	2002	DATE
ftr-435	228	3	635	CARDINAL
ftr-435	233	1	6	CARDINAL
ftr-435	236	1	273	CARDINAL
ftr-435	236	2	875	CARDINAL
ftr-435	236	3	2001-	DATE
ftr-435	237	1	¶ 50,766	CARDINAL
ftr-435	237	2	88	CARDINAL
ftr-435	237	3	9th	ORDINAL
ftr-435	238	1	11/21/01	DATE
ftr-435	238	2	114	CARDINAL
ftr-435	238	3	1 (	CARDINAL
ftr-435	238	4	1/6/00	CARDINAL
ftr-435	239	1	sneed	PERSON
ftr-435	243	1	481	CARDINAL
ftr-435	243	2	the year	DATE
ftr-435	243	3	the year ending june 30, 1994	DATE
ftr-435	243	4	the subject year	DATE
ftr-435	243	5	the year ended june 30, 1987	DATE
ftr-435	244	1	1	CARDINAL
ftr-435	245	1	1999	DATE
ftr-435	245	2	453	CARDINAL
ftr-435	247	1	a.	ORG
ftr-435	248	1	2000	DATE
ftr-435	248	2	december 28, 2000	DATE
ftr-435	248	3	1999	DATE
ftr-435	248	4	636	CARDINAL
ftr-435	248	5	florida	GPE
ftr-435	249	1	453	CARDINAL
ftr-435	249	2	1999	DATE
ftr-435	251	1	2001-22, 2001-12	DATE
ftr-435	252	1	911	CARDINAL
ftr-435	252	2	3/19/01	CARDINAL
ftr-435	253	1	december 17, 1999	DATE
ftr-435	253	2	april 16, 2001	DATE
ftr-435	253	3	453	CARDINAL
ftr-435	254	1	the taxable year	DATE
ftr-435	254	2	year	DATE
ftr-435	255	1	1	CARDINAL
ftr-435	256	1	section 467	LAW
ftr-435	256	2	2,000,000	MONEY
ftr-435	256	3	66	CARDINAL
ftr-435	256	4	1038	CARDINAL
ftr-435	256	5	1/5/01	DATE
ftr-435	258	1	1.467-3(b)(1)(iii	CARDINAL
ftr-435	258	2	more than $2 million	MONEY
ftr-435	258	3	the year	DATE
ftr-435	258	4	the year	DATE
ftr-435	258	5	the year	DATE
ftr-435	259	1	$2 million	MONEY
ftr-435	259	2	july 19,1999	DATE
ftr-435	260	1	2	CARDINAL
ftr-435	261	1	71-21	DATE
ftr-435	262	1	american express co.	ORG
ftr-435	262	2	united states	GPE
ftr-435	262	3	47	DATE
ftr-435	264	1	127	CARDINAL
ftr-435	264	2	2000	CARDINAL
ftr-435	264	3	50,575	CARDINAL
ftr-435	264	4	86	CARDINAL
ftr-435	264	5	5217	DATE
ftr-435	264	6	6/30/00	CARDINAL
ftr-435	265	1	1987	DATE
ftr-435	265	2	annual	DATE
ftr-435	266	1	1987	DATE
ftr-435	266	2	91	CARDINAL
ftr-435	266	3	12-month	DATE
ftr-435	267	1	71-21	DATE
ftr-435	267	2	1971-2	DATE
ftr-435	267	3	549	CARDINAL
ftr-435	269	1	71	CARDINAL
ftr-435	270	1	39434	DATE
ftr-435	270	2	10/25/85	CARDINAL
ftr-435	272	1	barnett banks	ORG
ftr-435	272	2	florida, inc.	ORG
ftr-435	273	1	106	CARDINAL
ftr-435	273	2	103	CARDINAL
ftr-435	273	3	2002	DATE
ftr-435	273	4	637 2	CARDINAL
ftr-435	274	1	chevron, usa, inc.	ORG
ftr-435	274	2	467	CARDINAL
ftr-435	274	3	837	CARDINAL
ftr-435	274	4	1984	DATE
ftr-435	276	1	the barnett banks court	ORG
ftr-435	277	1	71	CARDINAL
ftr-435	279	1	irs	ORG
ftr-435	280	1	262	CARDINAL
ftr-435	280	2	1376	CARDINAL
ftr-435	280	3	88	CARDINAL
ftr-435	280	4	5568	DATE
ftr-435	280	5	¶ 50,596	CARDINAL
ftr-435	280	6	fed	ORG
ftr-435	280	7	cir	PERSON
ftr-435	280	8	8/23/01	CARDINAL
ftr-435	281	1	dyk	PERSON
ftr-435	281	2	irs	ORG
ftr-435	282	1	united states	GPE
ftr-435	282	2	corp.	ORG
ftr-435	282	3	121	CARDINAL
ftr-435	282	4	2164	CARDINAL
ftr-435	282	5	2171	CARDINAL
ftr-435	284	1	71	CARDINAL
ftr-435	284	2	irs	ORG
ftr-435	284	3	chevron2	PERSON
ftr-435	286	1	hewlett-packard co.	ORG
ftr-435	286	2	united states	GPE
ftr-435	286	3	71	CARDINAL
ftr-435	286	4	398	CARDINAL
ftr-435	286	5	fed	ORG
ftr-435	286	6	cir. 1995	ORG
ftr-435	288	1	florida, inc.	ORG
ftr-435	289	1	106	CARDINAL
ftr-435	289	2	103	CARDINAL
ftr-435	290	1	annual	DATE
ftr-435	291	1	71-21	DATE
ftr-435	292	1	3	CARDINAL
ftr-435	292	2	wicor, inc.	ORG
ftr-435	293	1	v. united states	GPE
ftr-435	293	2	263	CARDINAL
ftr-435	293	3	659	CARDINAL
ftr-435	293	4	2001-	DATE
ftr-435	294	1	¶ 50,576	CARDINAL
ftr-435	294	2	88	CARDINAL
ftr-435	294	3	5474	DATE
ftr-435	294	4	7th	ORDINAL
ftr-435	296	1	116 f.supp.2d 1028	QUANTITY
ftr-435	296	2	86	CARDINAL
ftr-435	296	3	6567	DATE
ftr-435	297	1	prior years	DATE
ftr-435	297	2	future years	DATE
ftr-435	298	1	the later year	DATE
ftr-435	298	2	1341	CARDINAL
ftr-435	299	1	4	CARDINAL
ftr-435	300	1	bob wondries motors, inc.	PERSON
ftr-435	301	1	268	CARDINAL
ftr-435	301	2	1156	CARDINAL
ftr-435	301	3	88	CARDINAL
ftr-435	301	4	6489	DATE
ftr-435	302	1	¶ 50,733	CARDINAL
ftr-435	302	2	9th	ORDINAL
ftr-435	305	1	638	CARDINAL
ftr-435	305	2	florida	GPE
ftr-435	305	3	3	CARDINAL
ftr-435	305	4	131	CARDINAL
ftr-435	305	5	966	CARDINAL
ftr-435	305	6	1st	ORDINAL
ftr-435	305	7	1942	DATE
ftr-435	306	1	92-98	CARDINAL
ftr-435	306	2	2	CARDINAL
ftr-435	306	3	512	CARDINAL
ftr-435	307	1	92-97	CARDINAL
ftr-435	307	2	1992	DATE
ftr-435	307	3	2	CARDINAL
ftr-435	307	4	510	CARDINAL
ftr-435	307	5	more than six years	DATE
ftr-435	309	1	92-97	CARDINAL
ftr-435	309	2	the first year a full year	DATE
ftr-435	310	1	ninth	ORDINAL
ftr-435	312	1	5	CARDINAL
ftr-435	312	2	boylston market3	PERSON
ftr-435	313	1	u.s.	GPE
ftr-435	313	2	freightways corp.	ORG
ftr-435	314	1	113 t.c	QUANTITY
ftr-435	314	2	329	CARDINAL
ftr-435	314	3	11/2/99	CARDINAL
ftr-435	315	1	the tax year	DATE
ftr-435	316	1	nims	PERSON
ftr-435	316	2	less than 12 months	DATE
ftr-435	317	1	nims relied	PERSON
ftr-435	318	1	a.	PERSON
ftr-435	319	1	seventh	ORDINAL
ftr-435	320	1	u.s.	GPE
ftr-435	321	1	270	CARDINAL
ftr-435	321	2	1137	CARDINAL
ftr-435	321	3	88	CARDINAL
ftr-435	321	4	6703	DATE
ftr-435	321	5	2001-	DATE
ftr-435	322	1	¶ 50,731	CARDINAL
ftr-435	322	2	7th	ORDINAL
ftr-435	322	3	2001	DATE
ftr-435	323	1	seventh	ORDINAL
ftr-435	323	2	263	CARDINAL
ftr-435	323	3	two	CARDINAL
ftr-435	324	1	u.s.	GPE
ftr-435	325	1	two	CARDINAL
ftr-435	327	1	2002	DATE
ftr-435	327	2	639 1	DATE
ftr-435	328	1	2001-20, 2001-18	DATE
ftr-435	328	2	1143	CARDINAL
ftr-435	328	3	4/10/01	CARDINAL
ftr-435	330	1	1.110-1(b)(3	CARDINAL
ftr-435	332	1	2	CARDINAL
ftr-435	333	1	catalano v. commissioner	PERSON
ftr-435	333	2	240	CARDINAL
ftr-435	333	3	842	CARDINAL
ftr-435	333	4	2001-	DATE
ftr-435	333	5	¶ 50,233	CARDINAL
ftr-435	333	6	87	CARDINAL
ftr-435	333	7	2001-874	DATE
ftr-435	333	8	9th	ORDINAL
ftr-435	334	1	2/14/01	CARDINAL
ftr-435	335	1	three	CARDINAL
ftr-435	338	1	3	CARDINAL
ftr-435	338	2	gaap	ORG
ftr-435	339	1	westpac pacific foods v. commissioner	ORG
ftr-435	339	2	t.c.	PERSON
ftr-435	340	1	2001-175	DATE
ftr-435	340	2	7/16/01	CARDINAL
ftr-435	342	1	vasquez	PERSON
ftr-435	343	1	1.471-3(b	CARDINAL
ftr-435	344	1	the day	DATE
ftr-435	345	1	4	CARDINAL
ftr-435	347	1	smartheath, inc.	ORG
ftr-435	348	1	t.c.	PERSON
ftr-435	349	1	2001-145	DATE
ftr-435	349	2	6/20/01	CARDINAL
ftr-435	351	1	5	CARDINAL
ftr-435	352	1	262	CARDINAL
ftr-435	352	2	851	CARDINAL
ftr-435	352	3	2001-	DATE
ftr-435	353	1	¶ 50,597	CARDINAL
ftr-435	353	2	88	CARDINAL
ftr-435	353	3	9th	ORDINAL
ftr-435	354	1	8/20/01	CARDINAL
ftr-435	355	1	112 t.c	QUANTITY
ftr-435	355	2	209	CARDINAL
ftr-435	355	3	4/15/99	CARDINAL
ftr-435	356	1	the colorado river	LOC
ftr-435	358	1	p.g. lake, inc.	GPE
ftr-435	358	2	356	CARDINAL
ftr-435	358	3	260	CARDINAL
ftr-435	358	4	1958	DATE
ftr-435	358	5	640	CARDINAL
ftr-435	358	6	florida	GPE
ftr-435	359	1	4	CARDINAL
ftr-435	359	2	503	CARDINAL
ftr-435	359	3	1992	DATE
ftr-435	361	1	one	CARDINAL
ftr-435	362	1	third	ORDINAL
ftr-435	363	1	1997	DATE
ftr-435	363	2	1234a	DATE
ftr-435	364	1	1976	DATE
ftr-435	364	2	1983	DATE
ftr-435	365	1	1.61-6(a	CARDINAL
ftr-435	365	2	1992	DATE
ftr-435	367	1	ninth	ORDINAL
ftr-435	367	2	fletcher	PERSON
ftr-435	370	1	ninth	ORDINAL
ftr-435	370	2	inaja land co., ltd.	ORG
ftr-435	371	1	9	CARDINAL
ftr-435	372	1	727	CARDINAL
ftr-435	372	2	1947	DATE
ftr-435	376	1	j.) 1	PERSON
ftr-435	378	1	1997	DATE
ftr-435	380	1	only 2002	DATE
ftr-435	380	2	641	CARDINAL
ftr-435	380	3	8/5/97	ORDINAL
ftr-435	380	4	12/31/00	CARDINAL
ftr-435	380	5	1999	DATE
ftr-435	380	6	congress	ORG
ftr-435	380	7	12/31/01	CARDINAL
ftr-435	380	8	a.	PERSON
ftr-435	380	9	2000	DATE
ftr-435	380	10	106-554	CARDINAL
ftr-435	380	11	the end of 2003	DATE
ftr-435	381	1	december 21, 2000	DATE
ftr-435	383	1	2001	DATE
ftr-435	383	2	198	CARDINAL
ftr-435	383	3	12/31/01	CARDINAL
ftr-435	383	4	2	CARDINAL
ftr-435	386	1	2001-4, 2001-3	DATE
ftr-435	386	2	295	CARDINAL
ftr-435	386	3	12/22/00	CARDINAL
ftr-435	387	1	irs	ORG
ftr-435	387	2	162	CARDINAL
ftr-435	388	1	three	CARDINAL
ftr-435	389	1	up to 25 years	DATE
ftr-435	389	2	§§ 167	ORG
ftr-435	389	3	168	CARDINAL
ftr-435	389	4	seven years	DATE
ftr-435	390	1	irs	ORG
ftr-435	390	2	162	CARDINAL
ftr-435	393	1	first	ORDINAL
ftr-435	393	2	45 days	DATE
ftr-435	395	1	25-year	DATE
ftr-435	398	1	second	ORDINAL
ftr-435	399	1	642	CARDINAL
ftr-435	399	2	florida	GPE
ftr-435	401	1	third	ORDINAL
ftr-435	401	2	22 years old	DATE
ftr-435	402	1	third	ORDINAL
ftr-435	404	1	3.	CARDINAL
ftr-435	407	1	metrocorp, inc.	ORG
ftr-435	408	1	116 t.c	QUANTITY
ftr-435	408	2	211	CARDINAL
ftr-435	408	3	4/13/01	CARDINAL
ftr-435	408	4	10	CARDINAL
ftr-435	409	1	metrocorp	ORG
ftr-435	409	2	metrocorp	ORG
ftr-435	409	3	fdic	ORG
ftr-435	409	4	309,565	MONEY
ftr-435	409	5	43,339	MONEY
ftr-435	409	6	five	CARDINAL
ftr-435	409	7	annual	DATE
ftr-435	409	8	71,518	MONEY
ftr-435	411	1	10-2-6	CARDINAL
ftr-435	411	2	laro	PERSON
ftr-435	413	1	first year	DATE
ftr-435	414	1	second	ORDINAL
ftr-435	414	2	annual	DATE
ftr-435	415	1	2002	DATE
ftr-435	415	2	643	CARDINAL
ftr-435	416	1	lincoln	ORG
ftr-435	417	1	ruwe	PERSON
ftr-435	417	2	five	CARDINAL
ftr-435	419	1	five	CARDINAL
ftr-435	424	1	4.	CARDINAL
ftr-435	426	1	lychuk v. commissioner	PERSON
ftr-435	426	2	116 t.c	QUANTITY
ftr-435	426	3	374	CARDINAL
ftr-435	426	4	5/31/01	CARDINAL
ftr-435	426	5	8	CARDINAL
ftr-435	427	1	multiyear	DATE
ftr-435	428	1	65 percent	PERCENT
ftr-435	431	1	the two years	DATE
ftr-435	431	2	1,513	CARDINAL
ftr-435	431	3	3,982	CARDINAL
ftr-435	433	1	644	CARDINAL
ftr-435	433	2	florida	GPE
ftr-435	434	1	1993	DATE
ftr-435	434	2	second	ORDINAL
ftr-435	434	3	1993	DATE
ftr-435	434	4	1994	DATE
ftr-435	436	1	213,028	MONEY
ftr-435	436	2	280,222	MONEY
ftr-435	436	3	over two thirds	CARDINAL
ftr-435	437	1	laro	PERSON
ftr-435	437	2	one year	DATE
ftr-435	438	1	lincoln	ORG
ftr-435	438	2	403	CARDINAL
ftr-435	438	3	345	CARDINAL
ftr-435	438	4	1971	DATE
ftr-435	438	5	idaho power co.	ORG
ftr-435	438	6	418	CARDINAL
ftr-435	438	7	1 (1974	DATE
ftr-435	438	8	woodward v. commissioner	PERSON
ftr-435	438	9	397	CARDINAL
ftr-435	438	10	572	CARDINAL
ftr-435	438	11	1970	DATE
ftr-435	438	12	305	CARDINAL
ftr-435	438	13	u.s. 79 (	GPE
ftr-435	438	14	1938	DATE
ftr-435	439	1	eighth	ORDINAL
ftr-435	439	2	wells fargo & co.	ORG
ftr-435	440	1	224	CARDINAL
ftr-435	440	2	874	CARDINAL
ftr-435	440	3	8th	ORDINAL
ftr-435	440	4	2000	DATE
ftr-435	441	1	wells fargo	ORG
ftr-435	441	2	daily	DATE
ftr-435	442	1	pnc bancorp, inc.	ORG
ftr-435	443	1	212	CARDINAL
ftr-435	443	2	822	CARDINAL
ftr-435	443	3	3d	CARDINAL
ftr-435	443	4	2000	DATE
ftr-435	443	5	110	CARDINAL
ftr-435	443	6	349	CARDINAL
ftr-435	443	7	1998	DATE
ftr-435	444	1	third	ORDINAL
ftr-435	447	1	165	CARDINAL
ftr-435	448	1	seven	CARDINAL
ftr-435	448	2	three	CARDINAL
ftr-435	448	3	2002	DATE
ftr-435	448	4	645	CARDINAL
ftr-435	448	5	ruwe	PERSON
ftr-435	450	1	beghe	PERSON
ftr-435	451	1	seventh	ORDINAL
ftr-435	451	2	encyclopaedia britannica, inc.	ORG
ftr-435	452	1	685	CARDINAL
ftr-435	452	2	212	CARDINAL
ftr-435	452	3	217	CARDINAL
ftr-435	452	4	7th	ORDINAL
ftr-435	452	5	g. t.c	PERSON
ftr-435	453	1	memo.1981-255	CARDINAL
ftr-435	456	1	congress	ORG
ftr-435	457	1	195	CARDINAL
ftr-435	457	2	197	CARDINAL
ftr-435	458	1	fsa	ORG
ftr-435	458	2	200136010	DATE
ftr-435	459	1	5	CARDINAL
ftr-435	461	1	t.c.	PERSON
ftr-435	462	1	2001-149	DATE
ftr-435	462	2	6/22/01	CARDINAL
ftr-435	463	1	medicare	ORG
ftr-435	463	2	467,000	MONEY
ftr-435	463	3	351,000	MONEY
ftr-435	463	4	the years	DATE
ftr-435	464	1	500	MONEY
ftr-435	464	2	two years	DATE
ftr-435	464	3	medicare	ORG
ftr-435	465	1	the tax court	ORG
ftr-435	465	2	colvin	PERSON
ftr-435	465	3	646	CARDINAL
ftr-435	465	4	florida	GPE
ftr-435	465	5	5	CARDINAL
ftr-435	465	6	198	CARDINAL
ftr-435	467	1	wells distinguished union pacific railroad co., inc.	ORG
ftr-435	468	1	v. united states	GPE
ftr-435	468	2	208	CARDINAL
ftr-435	468	3	1 (1975	DATE
ftr-435	469	1	429	CARDINAL
ftr-435	469	2	827	CARDINAL
ftr-435	469	3	1976	DATE
ftr-435	469	4	cincinnati	GPE
ftr-435	469	5	new orleans & tex	ORG
ftr-435	470	1	railway co.	ORG
ftr-435	470	2	united states	GPE
ftr-435	470	3	191	CARDINAL
ftr-435	472	1	572	CARDINAL
ftr-435	472	2	1970	DATE
ftr-435	472	3	.03%	PERCENT
ftr-435	472	4	.07%	PERCENT
ftr-435	472	5	.85%	PERCENT
ftr-435	472	6	.71%	PERCENT
ftr-435	474	1	6	CARDINAL
ftr-435	474	2	costs.5 united dairy	GPE
ftr-435	475	1	v. united states	GPE
ftr-435	475	2	267	CARDINAL
ftr-435	475	3	510	CARDINAL
ftr-435	475	4	88	CARDINAL
ftr-435	475	5	6th	ORDINAL
ftr-435	476	1	10/3/01	CARDINAL
ftr-435	477	1	107	CARDINAL
ftr-435	477	2	937	CARDINAL
ftr-435	477	3	2000	CARDINAL
ftr-435	477	4	¶ 50,538	CARDINAL
ftr-435	477	5	85	CARDINAL
ftr-435	477	6	2235	CARDINAL
ftr-435	477	7	ohio 5/23/00	FAC
ftr-435	482	1	94	CARDINAL
ftr-435	482	2	35	DATE
ftr-435	483	1	sixth	ORDINAL
ftr-435	484	1	plainfield-union	ORG
ftr-435	484	2	water co.	ORG
ftr-435	484	3	39	CARDINAL
ftr-435	484	4	333	CARDINAL
ftr-435	484	5	1962	DATE
ftr-435	486	1	v. united states	GPE
ftr-435	486	2	219	CARDINAL
ftr-435	486	3	359	CARDINAL
ftr-435	486	4	2000	DATE
ftr-435	488	1	ernst & young	ORG
ftr-435	489	1	7	CARDINAL
ftr-435	490	1	reg-125638-01	DATE
ftr-435	490	2	67	CARDINAL
ftr-435	490	3	3461	CARDINAL
ftr-435	490	4	1/24/02	CARDINAL
ftr-435	491	1	treasury	ORG
ftr-435	491	2	irs	ORG
ftr-435	492	1	2002	DATE
ftr-435	492	2	647 6	CARDINAL
ftr-435	494	1	616	CARDINAL
ftr-435	494	2	429	CARDINAL
ftr-435	494	3	9th	ORDINAL
ftr-435	494	4	1980	DATE
ftr-435	494	5	twelve-month	DATE
ftr-435	494	6	two	CARDINAL
ftr-435	494	7	years	DATE
ftr-435	496	1	one-year	DATE
ftr-435	497	1	197	CARDINAL
ftr-435	497	2	12-month	DATE
ftr-435	497	3	12 months	DATE
ftr-435	497	4	iso 9000	ORG
ftr-435	497	5	5,000	MONEY
ftr-435	498	1	third	ORDINAL
ftr-435	498	2	pnc bancorp	ORG
ftr-435	498	3	irs	ORG
ftr-435	498	4	pnc bancorp	ORG
ftr-435	499	1	1	CARDINAL
ftr-435	500	1	zero	CARDINAL
ftr-435	501	1	pediatric surgical associates	ORG
ftr-435	501	2	p.c.	GPE
ftr-435	501	3	t.c.	PERSON
ftr-435	502	1	2001-81	DATE
ftr-435	502	2	4/02/01	CARDINAL
ftr-435	503	1	halpern	PERSON
ftr-435	503	2	four	CARDINAL
ftr-435	503	3	20	CARDINAL
ftr-435	503	4	two	CARDINAL
ftr-435	506	1	halpern	PERSON
ftr-435	507	1	648	CARDINAL
ftr-435	507	2	florida	GPE
ftr-435	507	3	2	CARDINAL
ftr-435	509	1	249	CARDINAL
ftr-435	509	2	994	CARDINAL
ftr-435	509	3	2001-	DATE
ftr-435	510	1	¶ 50,396	CARDINAL
ftr-435	510	2	87	CARDINAL
ftr-435	510	3	2075	CARDINAL
ftr-435	510	4	10th	ORDINAL
ftr-435	511	1	5/4/01	CARDINAL
ftr-435	512	1	4,340,000	MONEY
ftr-435	512	2	2,080,000	MONEY
ftr-435	512	3	the years	DATE
ftr-435	513	1	five to ten percent	PERCENT
ftr-435	514	1	2,340,000	MONEY
ftr-435	514	2	the respective years	DATE
ftr-435	516	1	spring corp.	ORG
ftr-435	517	1	196	CARDINAL
ftr-435	517	2	833	CARDINAL
ftr-435	517	3	7th	ORDINAL
ftr-435	517	4	1999	DATE
ftr-435	518	1	posner	PERSON
ftr-435	519	1	two	CARDINAL
ftr-435	519	2	pepsi-cola	ORG
ftr-435	519	3	528	CARDINAL
ftr-435	519	4	176	CARDINAL
ftr-435	519	5	10th	ORDINAL
ftr-435	519	6	1976	DATE
ftr-435	520	1	n6 n6	PERSON
ftr-435	520	2	seventh	ORDINAL
ftr-435	521	1	dexsil corp.	ORG
ftr-435	521	2	147	CARDINAL
ftr-435	521	3	101	CARDINAL
ftr-435	521	4	716	CARDINAL
ftr-435	521	5	1245	DATE
ftr-435	522	1	pepsicola	ORG
ftr-435	523	1	3	CARDINAL
ftr-435	524	1	wagner construction, inc.	ORG
ftr-435	525	1	t.c.	PERSON
ftr-435	526	1	2001-160	DATE
ftr-435	526	2	6/29/01	CARDINAL
ftr-435	527	1	2002	DATE
ftr-435	527	2	649	CARDINAL
ftr-435	527	3	eighth	ORDINAL
ftr-435	527	4	parr	PERSON
ftr-435	527	5	ten	CARDINAL
ftr-435	528	1	1	CARDINAL
ftr-435	528	2	28.2%	PERCENT
ftr-435	529	1	2	CARDINAL
ftr-435	529	2	two	CARDINAL
ftr-435	529	3	the year	DATE
ftr-435	529	4	the year	DATE
ftr-435	529	5	3	CARDINAL
ftr-435	531	1	4.	CARDINAL
ftr-435	533	1	t.c.	PERSON
ftr-435	534	1	2001-197	DATE
ftr-435	534	2	7/30/01	CARDINAL
ftr-435	535	1	eleventh	ORDINAL
ftr-435	535	2	foley	PERSON
ftr-435	536	1	the 39 percent	PERCENT
ftr-435	536	2	annual	DATE
ftr-435	536	3	14.3 percent	PERCENT
ftr-435	537	1	ten percent	PERCENT
ftr-435	538	1	5	CARDINAL
ftr-435	539	1	b&d foundations, inc.	ORG
ftr-435	540	1	t.c.	PERSON
ftr-435	541	1	2001-262	DATE
ftr-435	542	1	tenth	ORDINAL
ftr-435	543	1	249	CARDINAL
ftr-435	543	2	994	CARDINAL
ftr-435	543	3	10th	ORDINAL
ftr-435	543	4	2001	DATE
ftr-435	544	1	pepsi cola bottling co. of	ORG
ftr-435	544	2	salina	GPE
ftr-435	544	3	528	CARDINAL
ftr-435	544	4	176	CARDINAL
ftr-435	544	5	10th	ORDINAL
ftr-435	544	6	1975	DATE
ftr-435	545	1	353,911	MONEY
ftr-435	545	2	1,113,800	MONEY
ftr-435	546	1	pepsi cola bottling co.	ORG
ftr-435	546	2	d. miscellaneous	PERSON
ftr-435	546	3	1	CARDINAL
ftr-435	547	1	leschke v. commissioner	PERSON
ftr-435	547	2	t.c.	PERSON
ftr-435	548	1	2001-18	DATE
ftr-435	548	2	1/26/01	CARDINAL
ftr-435	549	1	61	MONEY
ftr-435	549	2	100	MONEY
ftr-435	549	3	christmas	DATE
ftr-435	550	1	section 274(c	LAW
ftr-435	550	2	25	MONEY
ftr-435	551	1	650	CARDINAL
ftr-435	551	2	florida	GPE
ftr-435	552	1	1.132-6	CARDINAL
ftr-435	552	2	100	MONEY
ftr-435	553	1	2	CARDINAL
ftr-435	554	1	proc	PERSON
ftr-435	555	1	2001-28, 2001-19	DATE
ftr-435	556	1	1156	CARDINAL
ftr-435	556	2	5/7/01	CARDINAL
ftr-435	557	1	irs	ORG
ftr-435	558	1	proc	PERSON
ftr-435	559	1	75-21	DATE
ftr-435	563	1	proc	PERSON
ftr-435	564	1	2001-29	DATE
ftr-435	564	2	200119	DATE
ftr-435	565	1	1160	CARDINAL
ftr-435	565	2	5/7/01	CARDINAL
ftr-435	567	1	3	CARDINAL
ftr-435	570	1	114	CARDINAL
ftr-435	570	2	197	CARDINAL
ftr-435	570	3	3/28/00	CARDINAL
ftr-435	572	1	1.162-25	CARDINAL
ftr-435	573	1	1.61-21(b	CARDINAL
ftr-435	574	1	274(e)(2	MONEY
ftr-435	574	2	274	CARDINAL
ftr-435	576	1	1.61-21(g	CARDINAL
ftr-435	578	1	255	CARDINAL
ftr-435	578	2	495	CARDINAL
ftr-435	578	3	88	CARDINAL
ftr-435	579	1	¶ 50,503	CARDINAL
ftr-435	579	2	8th	ORDINAL
ftr-435	580	1	7/3/01	DATE
ftr-435	581	1	first	ORDINAL
ftr-435	583	1	2002	DATE
ftr-435	583	2	651	CARDINAL
ftr-435	587	1	114 t.c	QUANTITY
ftr-435	587	2	197	CARDINAL
ftr-435	587	3	2000	DATE
ftr-435	590	1	2002	CARDINAL
ftr-435	590	2	6	CARDINAL
ftr-435	591	1	459	CARDINAL
ftr-435	591	2	2/11/02	CARDINAL
ftr-435	592	1	4	CARDINAL
ftr-435	593	1	united airlines	ORG
ftr-435	593	2	one	CARDINAL
ftr-435	594	1	ual corp.	ORG
ftr-435	595	1	117 t.c	QUANTITY
ftr-435	595	2	7/13/01	CARDINAL
ftr-435	595	3	3½	CARDINAL
ftr-435	596	1	united airlines	ORG
ftr-435	596	2	1.50	MONEY
ftr-435	596	3	hours	TIME
ftr-435	596	4	1.50	MONEY
ftr-435	596	5	1.55	MONEY
ftr-435	596	6	4/1/86	DATE
ftr-435	597	1	united	ORG
ftr-435	597	2	overnight	TIME
ftr-435	599	1	united originally	ORG
ftr-435	599	2	1987	DATE
ftr-435	600	1	united	ORG
ftr-435	601	1	laro	PERSON
ftr-435	601	2	united	ORG
ftr-435	602	1	652	CARDINAL
ftr-435	602	2	florida	GPE
ftr-435	605	1	ruwe	PERSON
ftr-435	606	1	1.167-7(a	MONEY
ftr-435	610	1	ruwe	PERSON
ftr-435	613	1	united	ORG
ftr-435	614	1	united now	ORG
ftr-435	614	2	years later	DATE
ftr-435	614	3	2002	DATE
ftr-435	614	4	653	CARDINAL
ftr-435	614	5	section 274(d	LAW
ftr-435	616	1	section 274(d	LAW
ftr-435	617	1	united air lines	ORG
ftr-435	618	1	united air lines, inc.	ORG
ftr-435	618	2	v. united states	GPE
ftr-435	618	3	88	CARDINAL
ftr-435	618	4	5459	DATE
ftr-435	618	5	2001-	DATE
ftr-435	619	1	¶ 50,577	CARDINAL
ftr-435	620	1	8/10/01	CARDINAL
ftr-435	621	1	ual corp.	ORG
ftr-435	621	2	supra	PERSON
ftr-435	623	1	31.3121(a)-1(h	CARDINAL
ftr-435	624	1	ual corp.	ORG
ftr-435	624	2	first	ORDINAL
ftr-435	625	1	5	CARDINAL
ftr-435	626	1	irs	ORG
ftr-435	627	1	proc	PERSON
ftr-435	628	1	2001-54, 2001-48	DATE
ftr-435	629	1	530	CARDINAL
ftr-435	629	2	proc	PERSON
ftr-435	630	1	2000-48	DATE
ftr-435	630	2	2000-49	DATE
ftr-435	632	1	1/1/02	CARDINAL
ftr-435	632	2	34.5 cents	MONEY
ftr-435	632	3	36.5 cents	MONEY
ftr-435	632	4	12 cents	MONEY
ftr-435	632	5	13 cents	MONEY
ftr-435	632	6	14 cents	MONEY
ftr-435	633	1	e. depreciation &	ORG
ftr-435	633	2	1	CARDINAL
ftr-435	634	1	patton v. commissioner	PERSON
ftr-435	634	2	116 t.c	QUANTITY
ftr-435	634	3	206	CARDINAL
ftr-435	634	4	4/13/01	CARDINAL
ftr-435	635	1	179	CARDINAL
ftr-435	635	2	first	ORDINAL
ftr-435	635	3	the year	DATE
ftr-435	636	1	1.179-5(a	CARDINAL
ftr-435	637	1	4,100	MONEY
ftr-435	637	2	654	CARDINAL
ftr-435	637	3	florida	GPE
ftr-435	639	1	38,826	MONEY
ftr-435	639	2	the year	DATE
ftr-435	639	3	135,638	MONEY
ftr-435	639	4	2	CARDINAL
ftr-435	639	5	section 197	LAW
ftr-435	640	1	frontier chevrolet co.	ORG
ftr-435	640	2	116 t.c	QUANTITY
ftr-435	640	3	289	CARDINAL
ftr-435	641	1	ruwe	PERSON
ftr-435	641	2	197	CARDINAL
ftr-435	641	3	75-percent	PERCENT
ftr-435	642	1	15 years	DATE
ftr-435	642	2	5-year	DATE
ftr-435	644	1	1.197-2(b)(9	CARDINAL
ftr-435	645	1	3	CARDINAL
ftr-435	645	2	groucho marx	PERSON
ftr-435	648	1	2001-60, 2001-51	DATE
ftr-435	649	1	587	CARDINAL
ftr-435	653	1	f. credits 1	PERSON
ftr-435	654	1	the peripatetic research credit regulations	ORG
ftr-435	656	1	8930	DATE
ftr-435	656	2	66	CARDINAL
ftr-435	656	3	280	CARDINAL
ftr-435	656	4	irs	ORG
ftr-435	657	1	2001-19, 2001-10	DATE
ftr-435	658	1	784	CARDINAL
ftr-435	658	2	4/2/01	DATE
ftr-435	660	1	2002	DATE
ftr-435	660	2	655 7	DATE
ftr-435	661	1	united stationers, inc.	ORG
ftr-435	662	1	v. united states	GPE
ftr-435	662	2	163	CARDINAL
ftr-435	662	3	440	CARDINAL
ftr-435	662	4	7th	ORDINAL
ftr-435	662	5	1998	DATE
ftr-435	663	1	119	CARDINAL
ftr-435	663	2	s. ct	PERSON
ftr-435	663	3	2369	DATE
ftr-435	663	4	1999	DATE
ftr-435	663	5	110 t.c	QUANTITY
ftr-435	663	6	454	CARDINAL
ftr-435	663	7	1998	DATE
ftr-435	663	8	wicor, inc.	ORG
ftr-435	664	1	v. united states	GPE
ftr-435	664	2	116	CARDINAL
ftr-435	664	3	f. supp	PERSON
ftr-435	665	1	2d 1028	CARDINAL
ftr-435	667	1	12/31/85	CARDINAL
ftr-435	670	1	1999	DATE
ftr-435	672	1	-97	DATE
ftr-435	672	2	63	CARDINAL
ftr-435	672	3	66503	DATE
ftr-435	678	1	four	CARDINAL
ftr-435	680	1	1.41-4(a)(5	DATE
ftr-435	681	1	656	CARDINAL
ftr-435	681	2	florida	GPE
ftr-435	683	1	1.41-4(a)(5	DATE
ftr-435	686	1	1.41-4(b	CARDINAL
ftr-435	689	1	three	CARDINAL
ftr-435	691	1	1999	DATE
ftr-435	692	1	1	CARDINAL
ftr-435	692	2	three	CARDINAL
ftr-435	692	3	2	CARDINAL
ftr-435	692	4	three	CARDINAL
ftr-435	694	1	1.41-4(a)(3)(ii	CARDINAL
ftr-435	697	1	66	CARDINAL
ftr-435	697	2	66362	DATE
ftr-435	697	3	12/26/01	DATE
ftr-435	698	1	treasury	ORG
ftr-435	698	2	41	CARDINAL
ftr-435	699	1	irs	ORG
ftr-435	700	1	treasury	ORG
ftr-435	700	2	irs	ORG
ftr-435	701	1	2002	DATE
ftr-435	701	2	657	CARDINAL
ftr-435	702	1	1.174-2(a)(1	CARDINAL
ftr-435	705	1	1986	DATE
ftr-435	710	1	3	CARDINAL
ftr-435	710	2	wicor, inc.	ORG
ftr-435	711	1	v. united states	GPE
ftr-435	711	2	263	CARDINAL
ftr-435	711	3	659	CARDINAL
ftr-435	711	4	88	CARDINAL
ftr-435	711	5	5474	DATE
ftr-435	711	6	2001-	DATE
ftr-435	712	1	¶ 50,576	CARDINAL
ftr-435	712	2	7th	ORDINAL
ftr-435	712	3	116	CARDINAL
ftr-435	712	4	f. supp	PERSON
ftr-435	713	1	2d 1028	CARDINAL
ftr-435	714	1	posner	PERSON
ftr-435	714	2	seventh	ORDINAL
ftr-435	714	3	41	CARDINAL
ftr-435	715	1	andersen consulting	PERSON
ftr-435	716	1	4	CARDINAL
ftr-435	717	1	15 years	DATE
ftr-435	718	1	chrysler corp.	ORG
ftr-435	719	1	116 t.c	QUANTITY
ftr-435	719	2	465	CARDINAL
ftr-435	719	3	6/29/01	CARDINAL
ftr-435	720	1	chrysler	ORG
ftr-435	720	2	1980, 1981	DATE
ftr-435	720	3	1982	DATE
ftr-435	721	1	july 24, 1995	DATE
ftr-435	721	2	chrysler	ORG
ftr-435	721	3	those years	DATE
ftr-435	721	4	1985	DATE
ftr-435	721	5	1985	DATE
ftr-435	721	6	1985	DATE
ftr-435	721	7	future years	DATE
ftr-435	723	1	the ten year	DATE
ftr-435	724	1	3 years to 10 years	DATE
ftr-435	724	2	the year	DATE
ftr-435	724	3	the later year	DATE
ftr-435	725	1	658	CARDINAL
ftr-435	725	2	florida	GPE
ftr-435	725	3	5	CARDINAL
ftr-435	726	1	117 t.c	QUANTITY
ftr-435	726	2	32	CARDINAL
ftr-435	726	3	6/24/01	CARDINAL
ftr-435	727	1	dr.	PERSON
ftr-435	728	1	44(b	CARDINAL
ftr-435	729	1	dr.	PERSON
ftr-435	730	1	the tax court	ORG
ftr-435	731	1	dr fan	PERSON
ftr-435	731	2	ada	PERSON
ftr-435	732	1	6	CARDINAL
ftr-435	732	2	2001	DATE
ftr-435	734	1	12/31/01	CARDINAL
ftr-435	736	1	12/31/01	CARDINAL
ftr-435	737	1	7	CARDINAL
ftr-435	737	2	45f	CARDINAL
ftr-435	738	1	2002	DATE
ftr-435	738	2	up to $150,000	MONEY
ftr-435	738	3	25 percent	PERCENT
ftr-435	738	4	10 percent	PERCENT
ftr-435	741	1	129	CARDINAL
ftr-435	742	1	1	CARDINAL
ftr-435	743	1	29	CARDINAL
ftr-435	744	1	proc	PERSON
ftr-435	745	1	2000-47	DATE
ftr-435	745	2	2000	CARDINAL
ftr-435	745	3	46	CARDINAL
ftr-435	746	1	482	CARDINAL
ftr-435	747	1	proc	PERSON
ftr-435	748	1	2000-3	DATE
ftr-435	748	2	1	CARDINAL
ftr-435	748	3	103	CARDINAL
ftr-435	748	4	irs	ORG
ftr-435	748	5	2002	DATE
ftr-435	748	6	659	CARDINAL
ftr-435	750	1	a. rulings	PERSON
ftr-435	751	1	treasury	ORG
ftr-435	752	1	proc	PERSON
ftr-435	753	1	2001-30, 2001-19	DATE
ftr-435	753	2	1163	DATE
ftr-435	753	3	4/22/01	CARDINAL
ftr-435	753	4	proc	PERSON
ftr-435	754	1	2001-34, 2001-22	DATE
ftr-435	755	1	1293	CARDINAL
ftr-435	755	2	5/8/01	CARDINAL
ftr-435	761	1	eleven days later	DATE
ftr-435	761	2	treasury	ORG
ftr-435	763	1	proc	PERSON
ftr-435	764	1	2001-34	DATE
ftr-435	764	2	proc	PERSON
ftr-435	765	1	2001-30	DATE
ftr-435	766	1	one	CARDINAL
ftr-435	767	1	2	CARDINAL
ftr-435	767	2	exxon	ORG
ftr-435	767	3	exxon	ORG
ftr-435	768	1	a. tax court:	ORG
ftr-435	769	1	exxon corp.	ORG
ftr-435	769	2	102	CARDINAL
ftr-435	769	3	721	CARDINAL
ftr-435	769	4	6/6/94	CARDINAL
ftr-435	771	1	1.613-3(a	CARDINAL
ftr-435	773	1	660	CARDINAL
ftr-435	773	2	florida	GPE
ftr-435	774	1	five	CARDINAL
ftr-435	774	2	exxon	ORG
ftr-435	777	1	exxon corp.	ORG
ftr-435	777	2	v. united states	GPE
ftr-435	777	3	33	CARDINAL
ftr-435	779	1	250	CARDINAL
ftr-435	779	2	75	CARDINAL
ftr-435	779	3	1733	DATE
ftr-435	779	4	95	CARDINAL
ftr-435	780	1	¶ 50,245	CARDINAL
ftr-435	780	2	fed	ORG
ftr-435	782	1	4/11/95	CARDINAL
ftr-435	784	1	21 cents	MONEY
ftr-435	784	2	exxon	ORG
ftr-435	785	1	41 cents	MONEY
ftr-435	788	1	exxon corp.	ORG
ftr-435	788	2	v. united states	GPE
ftr-435	788	3	88	CARDINAL
ftr-435	788	4	968	CARDINAL
ftr-435	788	5	77	CARDINAL
ftr-435	788	6	2521	CARDINAL
ftr-435	788	7	96	CARDINAL
ftr-435	788	8	¶ 50,324	CARDINAL
ftr-435	789	1	fed	ORG
ftr-435	789	2	cir	ORG
ftr-435	791	1	3/17/97	CARDINAL
ftr-435	793	1	250	CARDINAL
ftr-435	793	2	75	CARDINAL
ftr-435	793	3	1733	DATE
ftr-435	793	4	95	CARDINAL
ftr-435	794	1	¶ 50,245	CARDINAL
ftr-435	794	2	fed	ORG
ftr-435	795	1	1995	DATE
ftr-435	796	1	39 cents	MONEY
ftr-435	800	1	d.	NORP
ftr-435	802	1	exxon corp.	ORG
ftr-435	802	2	v. united states	GPE
ftr-435	802	3	45	CARDINAL
ftr-435	804	1	581	CARDINAL
ftr-435	804	2	2000	CARDINAL
ftr-435	805	1	¶ 50,116	CARDINAL
ftr-435	805	2	84	CARDINAL
ftr-435	805	3	fed	ORG
ftr-435	807	1	12/2/99	CARDINAL
ftr-435	808	1	exxon	ORG
ftr-435	808	2	$172.6 million	MONEY
ftr-435	808	3	1975	DATE
ftr-435	808	4	613a(b)(1)(b	CARDINAL
ftr-435	808	5	613	CARDINAL
ftr-435	809	1	houston lighting & power co.	ORG
ftr-435	809	2	hl&p	ORG
ftr-435	809	3	power co.	ORG
ftr-435	810	1	irs	ORG
ftr-435	810	2	1975	DATE
ftr-435	810	3	exxon	ORG
ftr-435	812	1	exxon	ORG
ftr-435	813	1	1.613-3(a	CARDINAL
ftr-435	813	2	post-1974	DATE
ftr-435	814	1	2002	DATE
ftr-435	814	2	661	CARDINAL
ftr-435	814	3	gibson	PERSON
ftr-435	814	4	1) reg	MONEY
ftr-435	815	1	1.613-3(a	CARDINAL
ftr-435	815	2	post-1974	DATE
ftr-435	815	3	exxon corp.	ORG
ftr-435	816	1	v. united states	GPE
ftr-435	816	2	88	CARDINAL
ftr-435	816	3	968	CARDINAL
ftr-435	816	4	fed	ORG
ftr-435	816	5	cir. 1996	ORG
ftr-435	817	1	2	CARDINAL
ftr-435	817	2	post-1974	DATE
ftr-435	818	1	40	CARDINAL
ftr-435	820	1	73	CARDINAL
ftr-435	820	2	1998	DATE
ftr-435	821	1	first	ORDINAL
ftr-435	822	1	1.613a-7(c)(5	DATE
ftr-435	823	1	exxon	ORG
ftr-435	823	2	hl&p	ORG
ftr-435	825	1	hl&p	ORG
ftr-435	825	2	exxon	ORG
ftr-435	825	3	feb. 1, 1975	DATE
ftr-435	826	1	exxon	ORG
ftr-435	828	1	exxon	ORG
ftr-435	828	2	february 1, 1975	DATE
ftr-435	829	1	second	ORDINAL
ftr-435	829	2	exxon	ORG
ftr-435	829	3	1975	DATE
ftr-435	829	4	0.6831	MONEY
ftr-435	830	1	1	CARDINAL
ftr-435	830	2	the texas gulf coast/east texas region	ORG
ftr-435	830	3	exxon	ORG
ftr-435	830	4	1975	DATE
ftr-435	831	1	2	CARDINAL
ftr-435	831	2	gibson	PERSON
ftr-435	831	3	exxon	ORG
ftr-435	831	4	1975	DATE
ftr-435	831	5	90.24 percent	PERCENT
ftr-435	831	6	only 9.74 percent	PERCENT
ftr-435	831	7	exxon	ORG
ftr-435	831	8	3	CARDINAL
ftr-435	831	9	reg	CARDINAL
ftr-435	832	1	0.6831	MONEY
ftr-435	833	1	exxon	ORG
ftr-435	833	2	662	CARDINAL
ftr-435	833	3	florida	GPE
ftr-435	833	4	8	CARDINAL
ftr-435	833	5	texas	GPE
ftr-435	835	1	exxon	ORG
ftr-435	839	1	exxon mobil8 corp.	ORG
ftr-435	840	1	v. united states	GPE
ftr-435	840	2	244	CARDINAL
ftr-435	840	3	1341	CARDINAL
ftr-435	841	1	¶ 50,348	CARDINAL
ftr-435	841	2	87	CARDINAL
ftr-435	842	1	fed	ORG
ftr-435	842	2	cir	PERSON
ftr-435	843	1	4/3/01	DATE
ftr-435	845	1	michel	PERSON
ftr-435	846	1	1.613-3(a	CARDINAL
ftr-435	846	2	1975	DATE
ftr-435	847	1	congress	ORG
ftr-435	849	1	1975	DATE
ftr-435	849	2	613a	PRODUCT
ftr-435	849	3	pre-1975	GPE
ftr-435	853	1	hl&p	ORG
ftr-435	853	2	exxon	ORG
ftr-435	854	1	exxon	ORG
ftr-435	854	2	hl&p	ORG
ftr-435	855	1	exxon	ORG
ftr-435	856	1	hl&p	PERSON
ftr-435	857	1	3.	CARDINAL
ftr-435	858	1	saginaw bay pipeline co.	FAC
ftr-435	858	2	united states	GPE
ftr-435	858	3	88	CARDINAL
ftr-435	858	4	6019, 2001	DATE
ftr-435	859	1	¶ 50,642	CARDINAL
ftr-435	859	2	mich	GPE
ftr-435	859	3	8/23/01	CARDINAL
ftr-435	860	1	2002	DATE
ftr-435	860	2	663	CARDINAL
ftr-435	860	3	46.0	CARDINAL
ftr-435	860	4	13.2	CARDINAL
ftr-435	860	5	15 years	DATE
ftr-435	860	6	seven years	DATE
ftr-435	861	1	the district court described	ORG
ftr-435	862	1	172	CARDINAL
ftr-435	862	2	1255	CARDINAL
ftr-435	862	3	10th	ORDINAL
ftr-435	862	4	1999	DATE
ftr-435	864	1	4	CARDINAL
ftr-435	865	1	second	ORDINAL
ftr-435	867	1	v. united states	GPE
ftr-435	867	2	50	CARDINAL
ftr-435	867	3	fed	ORG
ftr-435	868	1	524	CARDINAL
ftr-435	868	2	88	CARDINAL
ftr-435	868	3	6448	DATE
ftr-435	868	4	2001-	DATE
ftr-435	868	5	¶ 50,724	CARDINAL
ftr-435	869	1	29	CARDINAL
ftr-435	870	1	4/2/80	CARDINAL
ftr-435	871	1	1976-4	DATE
ftr-435	873	1	v. united states	GPE
ftr-435	873	2	182	CARDINAL
ftr-435	873	3	212	CARDINAL
ftr-435	873	4	3d	CARDINAL
ftr-435	873	5	1999	DATE
ftr-435	873	6	29	CARDINAL
ftr-435	874	1	nols 1	ORG
ftr-435	874	2	reg-115560-99	DATE
ftr-435	874	3	66	CARDINAL
ftr-435	874	4	4751	CARDINAL
ftr-435	874	5	1/18/01	CARDINAL
ftr-435	875	1	section 1092(c)(4	LAW
ftr-435	876	1	more than one year	DATE
ftr-435	877	1	2	CARDINAL
ftr-435	878	1	cerand & co.	ORG
ftr-435	879	1	254	CARDINAL
ftr-435	879	2	258	CARDINAL
ftr-435	879	3	2001-	DATE
ftr-435	880	1	¶ 50,518	CARDINAL
ftr-435	880	2	88	CARDINAL
ftr-435	880	3	d.c	GPE
ftr-435	880	4	cir	ORG
ftr-435	882	1	$1 million	MONEY
ftr-435	884	1	the tax court	ORG
ftr-435	884	2	664	CARDINAL
ftr-435	884	3	florida	GPE
ftr-435	887	1	several years	DATE
ftr-435	887	2	414,220	MONEY
ftr-435	887	3	three	CARDINAL
ftr-435	887	4	more than $175,000	MONEY
ftr-435	889	1	a.	PERSON
ftr-435	890	1	t.c.	PERSON
ftr-435	891	1	271	CARDINAL
ftr-435	891	2	10/9/01	CARDINAL
ftr-435	892	1	4.7 percent	PERCENT
ftr-435	892	2	11.3 percent	PERCENT
ftr-435	895	1	3	CARDINAL
ftr-435	895	2	intermet corp.	ORG
ftr-435	896	1	117 t.c	QUANTITY
ftr-435	896	2	133	CARDINAL
ftr-435	896	3	209	CARDINAL
ftr-435	896	4	901	CARDINAL
ftr-435	896	5	6th	ORDINAL
ftr-435	897	1	4/20/00	CARDINAL
ftr-435	898	1	pre-1999	DATE
ftr-435	898	2	10-year	DATE
ftr-435	899	1	marriott corp.	ORG
ftr-435	900	1	v. united states	GPE
ftr-435	901	1	113	CARDINAL
ftr-435	901	2	790	CARDINAL
ftr-435	901	3	267	CARDINAL
ftr-435	901	4	363	CARDINAL
ftr-435	901	5	88	CARDINAL
ftr-435	901	6	5176	DATE
ftr-435	901	7	2001-	DATE
ftr-435	902	1	¶ 50,580	CARDINAL
ftr-435	902	2	4th	ORDINAL
ftr-435	903	1	sealy corp.	ORG
ftr-435	904	1	107	CARDINAL
ftr-435	904	2	177	CARDINAL
ftr-435	904	3	171	CARDINAL
ftr-435	904	4	655	CARDINAL
ftr-435	904	5	9th	ORDINAL
ftr-435	904	6	1999	DATE
ftr-435	905	1	1934	DATE
ftr-435	906	1	i. at-risk	PERSON
ftr-435	906	2	2002	DATE
ftr-435	906	3	665 9	CARDINAL
ftr-435	907	1	gitlitz v. commissioner	PERSON
ftr-435	907	2	121	CARDINAL
ftr-435	907	3	s. ct	PERSON
ftr-435	907	4	701	CARDINAL
ftr-435	907	5	2001-	DATE
ftr-435	907	6	¶ 50,147	CARDINAL
ftr-435	907	7	87	CARDINAL
ftr-435	907	8	417	CARDINAL
ftr-435	907	9	1/9/01	CARDINAL
ftr-435	908	1	1	CARDINAL
ftr-435	909	1	hillman v. commissioner	ORG
ftr-435	909	2	114	CARDINAL
ftr-435	909	3	103	CARDINAL
ftr-435	909	4	2/29/00	CARDINAL
ftr-435	911	1	the s corporation	ORG
ftr-435	914	1	1.469-7	DATE
ftr-435	914	2	56	CARDINAL
ftr-435	914	3	14034	DATE
ftr-435	914	4	4/5/91	CARDINAL
ftr-435	915	1	irs	ORG
ftr-435	918	1	1.469-7	CARDINAL
ftr-435	918	2	irs	ORG
ftr-435	920	1	irs	ORG
ftr-435	923	1	a.	PERSON
ftr-435	923	2	fourth	ORDINAL
ftr-435	924	1	hillman	GPE
ftr-435	925	1	250	CARDINAL
ftr-435	925	2	228	CARDINAL
ftr-435	925	3	2001-	DATE
ftr-435	926	1	¶ 50,354	CARDINAL
ftr-435	926	2	87	CARDINAL
ftr-435	926	3	1731	CARDINAL
ftr-435	926	4	4th	ORDINAL
ftr-435	927	1	4/17/01	CARDINAL
ftr-435	927	2	en banc	ORG
ftr-435	927	3	2001	DATE
ftr-435	927	4	150-12	CARDINAL
ftr-435	927	5	6/30/01	CARDINAL
ftr-435	928	1	hamilton	PERSON
ftr-435	928	2	section 469	LAW
ftr-435	928	3	469(a)	FAC
ftr-435	928	4	666	CARDINAL
ftr-435	928	5	florida	GPE
ftr-435	929	1	one	CARDINAL
ftr-435	929	2	two	CARDINAL
ftr-435	929	3	1	CARDINAL
ftr-435	929	4	2	CARDINAL
ftr-435	931	1	2	CARDINAL
ftr-435	932	1	bailey v. commissioner	PERSON
ftr-435	932	2	t.c.	PERSON
ftr-435	933	1	2001-296	DATE
ftr-435	934	1	less than seven days	DATE
ftr-435	935	1	1.469	CARDINAL
ftr-435	936	1	1.469-9(b)(3	CARDINAL
ftr-435	937	1	hours	TIME
ftr-435	937	2	more than 750 hours	TIME
ftr-435	937	3	one	CARDINAL
ftr-435	937	4	more than one-half	CARDINAL
ftr-435	937	5	hours	TIME
ftr-435	938	1	3. good hour	TIME
ftr-435	938	2	hours	TIME
ftr-435	939	1	v. united states	PERSON
ftr-435	939	2	147	CARDINAL
ftr-435	939	3	274	CARDINAL
ftr-435	939	4	88	CARDINAL
ftr-435	939	5	6805	DATE
ftr-435	939	6	2001	DATE
ftr-435	940	1	¶ 50,560	CARDINAL
ftr-435	943	1	approximately 800 hours	TIME
ftr-435	943	2	each of the years	DATE
ftr-435	944	1	hours	TIME
ftr-435	944	2	third	ORDINAL
ftr-435	944	3	750-hour	TIME
ftr-435	945	1	approximately 100 hours	TIME
ftr-435	945	2	each year	DATE
ftr-435	946	1	a. capital gain	ORG
ftr-435	946	2	2002	DATE
ftr-435	946	3	667 1	DATE
ftr-435	949	1	a. rev	PERSON
ftr-435	949	2	proc	PERSON
ftr-435	950	1	99-18	CARDINAL
ftr-435	950	2	736	CARDINAL
ftr-435	950	3	3/1/99	CARDINAL
ftr-435	952	1	1.1001-3	CARDINAL
ftr-435	955	1	oid	ORG
ftr-435	957	1	between 3/1/99	CARDINAL
ftr-435	957	2	6/30/00	CARDINAL
ftr-435	957	3	b. rev	PERSON
ftr-435	957	4	proc	PERSON
ftr-435	958	1	2000-29	DATE
ftr-435	958	2	2000-28	DATE
ftr-435	959	1	113	CARDINAL
ftr-435	959	2	6/23/00	CARDINAL
ftr-435	961	1	99-18	CARDINAL
ftr-435	961	2	6/30/2000	CARDINAL
ftr-435	963	1	1.1001-3	CARDINAL
ftr-435	964	1	proc	PERSON
ftr-435	965	1	2000-29	DATE
ftr-435	965	2	march 1, 1999	DATE
ftr-435	966	1	c. rev	PERSON
ftr-435	967	1	2001-21, 2001-9	DATE
ftr-435	968	1	742	CARDINAL
ftr-435	968	2	2/26/01	CARDINAL
ftr-435	969	1	procs	PERSON
ftr-435	970	1	99-18	CARDINAL
ftr-435	970	2	2000-29	DATE
ftr-435	971	1	1	CARDINAL
ftr-435	971	2	2	CARDINAL
ftr-435	971	3	3	CARDINAL
ftr-435	971	4	two business days	DATE
ftr-435	972	1	2	CARDINAL
ftr-435	974	1	reg-107047-00	DATE
ftr-435	974	2	66	CARDINAL
ftr-435	974	3	4738	DATE
ftr-435	974	4	1/18/01	CARDINAL
ftr-435	975	1	1999	DATE
ftr-435	975	2	the day	DATE
ftr-435	977	1	1.1221-2	CARDINAL
ftr-435	978	1	treasury	ORG
ftr-435	978	2	668	CARDINAL
ftr-435	978	3	florida	GPE
ftr-435	979	1	1.1221-2	CARDINAL
ftr-435	981	1	[s. rep	PERSON
ftr-435	981	2	201	CARDINAL
ftr-435	982	1	25 (1999	DATE
ftr-435	993	1	1221(a)(8	CARDINAL
ftr-435	993	2	12/17/99	DATE
ftr-435	994	1	2002	DATE
ftr-435	994	2	669	CARDINAL
ftr-435	999	1	the day	DATE
ftr-435	1000	1	no more than 35 days	DATE
ftr-435	1001	1	irs	ORG
ftr-435	1003	1	3	CARDINAL
ftr-435	1004	1	pine creek farms, ltd.	ORG
ftr-435	1005	1	t.c.	PERSON
ftr-435	1006	1	2001-176	DATE
ftr-435	1006	2	7/17/01	CARDINAL
ftr-435	1008	1	1.1221-2	CARDINAL
ftr-435	1012	1	4	CARDINAL
ftr-435	1012	2	the new millennium	DATE
ftr-435	1013	1	years after 2001	DATE
ftr-435	1013	2	the 8 percent and 18 percent	PERCENT
ftr-435	1013	3	10 percent	PERCENT
ftr-435	1013	4	the 28 percent	PERCENT
ftr-435	1013	5	27.5 percent	PERCENT
ftr-435	1013	6	2001	DATE
ftr-435	1013	7	27 percent	PERCENT
ftr-435	1013	8	2002	DATE
ftr-435	1013	9	2003	DATE
ftr-435	1013	10	26 percent	PERCENT
ftr-435	1013	11	2004	DATE
ftr-435	1013	12	2005	DATE
ftr-435	1013	13	25 percent	PERCENT
ftr-435	1013	14	2006	DATE
ftr-435	1013	15	670	CARDINAL
ftr-435	1013	16	florida	GPE
ftr-435	1013	17	10	CARDINAL
ftr-435	1013	18	14%	PERCENT
ftr-435	1013	19	1202	DATE
ftr-435	1013	20	50%	PERCENT
ftr-435	1014	1	less than 50%	PERCENT
ftr-435	1015	1	11	CARDINAL
ftr-435	1015	2	27.5%	PERCENT
ftr-435	1015	3	2001	DATE
ftr-435	1015	4	27%	PERCENT
ftr-435	1015	5	2002	DATE
ftr-435	1015	6	2003	DATE
ftr-435	1015	7	26%	PERCENT
ftr-435	1015	8	2004	DATE
ftr-435	1015	9	2005	DATE
ftr-435	1015	10	25%	PERCENT
ftr-435	1015	11	2006	DATE
ftr-435	1015	12	1(a	CARDINAL
ftr-435	1016	1	5%	PERCENT
ftr-435	1016	2	1202 50%	PERCENT
ftr-435	1016	3	10%	PERCENT
ftr-435	1017	1	2002	DATE
ftr-435	1017	2	1202 50%	PERCENT
ftr-435	1017	3	15%	PERCENT
ftr-435	1017	4	8%	PERCENT
ftr-435	1017	5	5 years	DATE
ftr-435	1017	6	10% or 15%	PERCENT
ftr-435	1017	7	10%	PERCENT
ftr-435	1017	8	one year	DATE
ftr-435	1017	9	15%	PERCENT
ftr-435	1017	10	one year	DATE
ftr-435	1017	11	15%	PERCENT
ftr-435	1017	12	1202 50%	PERCENT
ftr-435	1017	13	25%	PERCENT
ftr-435	1017	14	15%	PERCENT
ftr-435	1017	15	one year	DATE
ftr-435	1017	16	25%	PERCENT
ftr-435	1017	17	18%	PERCENT
ftr-435	1017	18	5 years	DATE
ftr-435	1017	19	dec. 31, 2000	DATE
ftr-435	1017	20	25%	PERCENT
ftr-435	1017	21	20%	PERCENT
ftr-435	1017	22	one year	DATE
ftr-435	1017	23	25%	PERCENT
ftr-435	1017	24	25%	PERCENT
ftr-435	1017	25	one year	DATE
ftr-435	1017	26	25%	PERCENT
ftr-435	1017	27	28%11	CARDINAL
ftr-435	1017	28	25%	PERCENT
ftr-435	1017	29	28%	PERCENT
ftr-435	1017	30	one year 2002	DATE
ftr-435	1017	31	671 12	CARDINAL
ftr-435	1018	1	165	CARDINAL
ftr-435	1019	1	5	CARDINAL
ftr-435	1019	2	18%	PERCENT
ftr-435	1022	1	2001-57, 2001-46	DATE
ftr-435	1023	1	488	CARDINAL
ftr-435	1024	1	1977	DATE
ftr-435	1024	2	fmv	ORG
ftr-435	1024	3	1/1/01	DATE
ftr-435	1024	4	18%	PERCENT
ftr-435	1024	5	five years	DATE
ftr-435	1025	1	6	CARDINAL
ftr-435	1025	2	2010	DATE
ftr-435	1026	1	2001	DATE
ftr-435	1026	2	1/1/10	CARDINAL
ftr-435	1027	1	congress	ORG
ftr-435	1027	2	1014	CARDINAL
ftr-435	1027	3	1/1/10	CARDINAL
ftr-435	1029	1	up to $1,300,000	MONEY
ftr-435	1030	1	section 1022(c	LAW
ftr-435	1030	2	up to $3,000,000	MONEY
ftr-435	1032	1	section 1022(d)(4	LAW
ftr-435	1032	2	1,300,000	MONEY
ftr-435	1032	3	3,000,000	MONEY
ftr-435	1032	4	2011	DATE
ftr-435	1032	5	a year	DATE
ftr-435	1032	6	2001	DATE
ftr-435	1034	1	fifty-percent	PERCENT
ftr-435	1039	1	one-half	CARDINAL
ftr-435	1040	1	672	CARDINAL
ftr-435	1040	2	florida	GPE
ftr-435	1040	3	1,300,000	MONEY
ftr-435	1040	4	3,000,000	MONEY
ftr-435	1041	1	4,300,000	MONEY
ftr-435	1043	1	1,300,000	MONEY
ftr-435	1043	2	up to $3,000,000	MONEY
ftr-435	1046	1	section 1022(c	LAW
ftr-435	1047	1	section 1022(d)(1)(c	LAW
ftr-435	1047	2	three years	DATE
ftr-435	1048	1	section 1014(e	LAW
ftr-435	1048	2	one year	DATE
ftr-435	1049	1	7	CARDINAL
ftr-435	1049	2	sonny	PERSON
ftr-435	1049	3	friedland	PERSON
ftr-435	1050	1	t.c.	PERSON
ftr-435	1051	1	236	CARDINAL
ftr-435	1051	2	9/10/01	CARDINAL
ftr-435	1054	1	vasquez	PERSON
ftr-435	1056	1	1.1001-2(a)(1	CARDINAL
ftr-435	1056	2	third	ORDINAL
ftr-435	1056	3	50	CARDINAL
ftr-435	1056	4	803	CARDINAL
ftr-435	1056	5	1968	DATE
ftr-435	1058	1	1	CARDINAL
ftr-435	1059	1	d.c.	GPE
ftr-435	1061	1	251	CARDINAL
ftr-435	1061	2	210	CARDINAL
ftr-435	1061	3	2001-	DATE
ftr-435	1062	1	¶ 50,474	CARDINAL
ftr-435	1062	2	87	CARDINAL
ftr-435	1062	3	a.f.t.r.2d 2451	ORG
ftr-435	1062	4	d.c	GPE
ftr-435	1062	5	cir	ORG
ftr-435	1064	1	122	CARDINAL
ftr-435	1064	2	s. ct	PERSON
ftr-435	1065	1	903	CARDINAL
ftr-435	1065	2	1/14/02	CARDINAL
ftr-435	1066	1	one	CARDINAL
ftr-435	1066	2	canadian	NORP
ftr-435	1066	3	dutch	NORP
ftr-435	1066	4	canadian	NORP
ftr-435	1067	1	eighth	ORDINAL
ftr-435	1067	2	dutch	NORP
ftr-435	1067	3	2002	DATE
ftr-435	1067	4	673	CARDINAL
ftr-435	1067	5	canadian	NORP
ftr-435	1068	1	minnesota tea co.	ORG
ftr-435	1069	1	302	CARDINAL
ftr-435	1069	2	609	CARDINAL
ftr-435	1069	3	1938	DATE
ftr-435	1069	4	u.s.	GPE
ftr-435	1070	1	1	CARDINAL
ftr-435	1072	1	200111025	CARDINAL
ftr-435	1072	2	12/8/00	CARDINAL
ftr-435	1074	1	2000-37	DATE
ftr-435	1075	1	more than 180 days	DATE
ftr-435	1077	1	1	CARDINAL
ftr-435	1077	2	2	CARDINAL
ftr-435	1077	3	3	CARDINAL
ftr-435	1077	4	one year	DATE
ftr-435	1077	5	4	CARDINAL
ftr-435	1077	6	5	CARDINAL
ftr-435	1077	7	18 months	DATE
ftr-435	1077	8	6	CARDINAL
ftr-435	1077	9	7	CARDINAL
ftr-435	1078	1	irs	ORG
ftr-435	1078	2	v. united states	GPE
ftr-435	1078	3	320	CARDINAL
ftr-435	1078	4	333	CARDINAL
ftr-435	1078	5	4th	ORDINAL
ftr-435	1078	6	1963	DATE
ftr-435	1078	7	baird pub.	ORG
ftr-435	1080	1	39	CARDINAL
ftr-435	1080	2	608	CARDINAL
ftr-435	1080	3	1962	DATE
ftr-435	1080	4	acq.	GPE
ftr-435	1080	5	1963-2	DATE
ftr-435	1080	6	4	CARDINAL
ftr-435	1081	1	674	CARDINAL
ftr-435	1081	2	florida	GPE
ftr-435	1083	1	six	CARDINAL
ftr-435	1083	2	national carbide corp.	ORG
ftr-435	1084	1	336	CARDINAL
ftr-435	1084	2	422	CARDINAL
ftr-435	1084	3	1949	DATE
ftr-435	1084	4	v. bollinger	PERSON
ftr-435	1084	5	485	CARDINAL
ftr-435	1084	6	u.s.	GPE
ftr-435	1084	7	340	CARDINAL
ftr-435	1084	8	1988	DATE
ftr-435	1085	1	2	CARDINAL
ftr-435	1086	1	t.d	PERSON
ftr-435	1086	2	8982	DATE
ftr-435	1088	1	1.1031(k)-1	CARDINAL
ftr-435	1088	2	67	CARDINAL
ftr-435	1088	3	2/1/02	CARDINAL
ftr-435	1090	1	1.1031(k)1(k)(4	CARDINAL
ftr-435	1091	1	reg-107175-00	DATE
ftr-435	1091	2	66	CARDINAL
ftr-435	1091	3	3924	CARDINAL
ftr-435	1091	4	a twoyear period ending	DATE
ftr-435	1092	1	1/17/01	CARDINAL
ftr-435	1093	1	3	CARDINAL
ftr-435	1095	1	smalley v. commissioner	PERSON
ftr-435	1095	2	116 t.c	QUANTITY
ftr-435	1095	3	450	CARDINAL
ftr-435	1095	4	6/14/01	CARDINAL
ftr-435	1096	1	1994	DATE
ftr-435	1096	2	1995	DATE
ftr-435	1096	3	1031(a)(3	CARDINAL
ftr-435	1096	4	three	CARDINAL
ftr-435	1097	1	1994	DATE
ftr-435	1097	2	reg	CARDINAL
ftr-435	1099	1	1994	DATE
ftr-435	1100	1	georgia	GPE
ftr-435	1100	2	realty	GPE
ftr-435	1100	3	thorton	PERSON
ftr-435	1100	4	1994	DATE
ftr-435	1101	1	reg	CARDINAL
ftr-435	1103	1	1994	DATE
ftr-435	1104	1	1995	DATE
ftr-435	1104	2	another day	DATE
ftr-435	1105	1	the year	DATE
ftr-435	1106	1	1995	DATE
ftr-435	1106	2	which year it 2002	DATE
ftr-435	1106	3	675 13	DATE
ftr-435	1107	1	john�s	PERSON
ftr-435	1107	2	130,794	MONEY
ftr-435	1108	1	2,153,845	MONEY
ftr-435	1108	2	1,500,000	MONEY
ftr-435	1108	3	344,938	MONEY
ftr-435	1108	4	300,606.08	MONEY
ftr-435	1108	5	8,300	MONEY
ftr-435	1109	1	john	PERSON
ftr-435	1110	1	louise	PERSON
ftr-435	1110	2	2,265,000	MONEY
ftr-435	1110	3	100,000	MONEY
ftr-435	1110	4	356,500	MONEY
ftr-435	1112	1	1041 1	DATE
ftr-435	1114	1	a.	PERSON
ftr-435	1115	1	113 t.c	QUANTITY
ftr-435	1115	2	152	CARDINAL
ftr-435	1115	3	8/20/99	CARDINAL
ftr-435	1116	1	$1.5 million	MONEY
ftr-435	1116	2	1989	DATE
ftr-435	1116	3	1992	DATE
ftr-435	1117	1	2.2	MONEY
ftr-435	1118	1	foley	PERSON
ftr-435	1119	1	1041	CARDINAL
ftr-435	1121	1	240	CARDINAL
ftr-435	1121	2	369	CARDINAL
ftr-435	1121	3	2001-	DATE
ftr-435	1122	1	¶ 50,244	CARDINAL
ftr-435	1122	2	87	CARDINAL
ftr-435	1122	3	889	CARDINAL
ftr-435	1122	4	4th	ORDINAL
ftr-435	1123	1	2/16/01	CARDINAL
ftr-435	1123	2	2-1	DATE
ftr-435	1125	1	1992	DATE
ftr-435	1127	1	two	CARDINAL
ftr-435	1127	2	one	CARDINAL
ftr-435	1128	1	676	CARDINAL
ftr-435	1128	2	florida	GPE
ftr-435	1128	3	1041	CARDINAL
ftr-435	1129	1	congress	ORG
ftr-435	1129	2	one	CARDINAL
ftr-435	1129	3	third	ORDINAL
ftr-435	1130	1	102	CARDINAL
ftr-435	1130	2	77	DATE
ftr-435	1130	3	80	CARDINAL
ftr-435	1130	4	1994	DATE
ftr-435	1131	1	the 59 acres	QUANTITY
ftr-435	1131	2	third	ORDINAL
ftr-435	1132	1	wilkins	ORG
ftr-435	1132	2	1992	DATE
ftr-435	1134	1	1.1041-1t(b	CARDINAL
ftr-435	1135	1	years	DATE
ftr-435	1138	1	john	PERSON
ftr-435	1138	2	louise	PERSON
ftr-435	1140	1	1992	DATE
ftr-435	1141	1	1992	DATE
ftr-435	1141	2	louise	PERSON
ftr-435	1141	3	1989	DATE
ftr-435	1143	1	louise	PERSON
ftr-435	1143	2	2002	DATE
ftr-435	1143	3	677	CARDINAL
ftr-435	1144	1	2.	CARDINAL
ftr-435	1145	1	114	CARDINAL
ftr-435	1145	2	14	DATE
ftr-435	1146	1	h & w	ORG
ftr-435	1147	1	1	CARDINAL
ftr-435	1147	2	w	ORG
ftr-435	1147	3	2	CARDINAL
ftr-435	1147	4	838,724	MONEY
ftr-435	1147	5	200,000	MONEY
ftr-435	1148	1	mmp	ORG
ftr-435	1149	1	w	ORG
ftr-435	1150	1	1.1041-1t(c	CARDINAL
ftr-435	1150	2	q&a-9	PERSON
ftr-435	1150	3	third	ORDINAL
ftr-435	1150	4	third	ORDINAL
ftr-435	1150	5	1041	CARDINAL
ftr-435	1152	1	1.10411t(c	CARDINAL
ftr-435	1152	2	q&a-9	PERSON
ftr-435	1152	3	w	ORG
ftr-435	1152	4	w	ORG
ftr-435	1153	1	w	ORG
ftr-435	1154	1	9	CARDINAL
ftr-435	1154	2	w.	PERSON
ftr-435	1156	1	69	CARDINAL
ftr-435	1156	2	1969-2	DATE
ftr-435	1156	3	third	ORDINAL
ftr-435	1156	4	reg	CARDINAL
ftr-435	1157	1	1.1041-1t(c	CARDINAL
ftr-435	1157	2	q&a-9	NORP
ftr-435	1158	1	q&a-9	GPE
ftr-435	1158	2	mmp	ORG
ftr-435	1158	3	w	ORG
ftr-435	1158	4	third	ORDINAL
ftr-435	1159	1	w	ORG
ftr-435	1160	1	hayes	PERSON
ftr-435	1160	2	101 t.c	QUANTITY
ftr-435	1160	3	593	CARDINAL
ftr-435	1160	4	1993	DATE
ftr-435	1160	5	one	CARDINAL
ftr-435	1161	1	blatt v. commissioner	PERSON
ftr-435	1161	2	102	CARDINAL
ftr-435	1161	3	1994	DATE
ftr-435	1161	4	678	CARDINAL
ftr-435	1161	5	florida	GPE
ftr-435	1161	6	102	CARDINAL
ftr-435	1161	7	522	CARDINAL
ftr-435	1161	8	1994	DATE
ftr-435	1162	1	ruwe	PERSON
ftr-435	1162	2	one	CARDINAL
ftr-435	1163	1	1.1041-1t(c	CARDINAL
ftr-435	1163	2	q&a-9	NORP
ftr-435	1163	3	w	ORG
ftr-435	1166	1	1.1041-1t(c	CARDINAL
ftr-435	1166	2	q&a-9	PERSON
ftr-435	1167	1	a.	PERSON
ftr-435	1168	1	ninth	ORDINAL
ftr-435	1168	2	eleventh	ORDINAL
ftr-435	1169	1	mulberry motor	PERSON
ftr-435	1170	1	273	CARDINAL
ftr-435	1170	2	1120	CARDINAL
ftr-435	1170	3	88	CARDINAL
ftr-435	1170	4	11th	ORDINAL
ftr-435	1171	1	9/20/01	CARDINAL
ftr-435	1172	1	craven v. united states	PERSON
ftr-435	1172	2	215	CARDINAL
ftr-435	1172	3	2000	CARDINAL
ftr-435	1173	1	¶ 50,541	CARDINAL
ftr-435	1173	2	85	CARDINAL
ftr-435	1173	3	11th	ORDINAL
ftr-435	1173	4	2000	DATE
ftr-435	1174	1	eleventh	ORDINAL
ftr-435	1174	2	first	ORDINAL
ftr-435	1174	3	eleventh	ORDINAL
ftr-435	1175	1	3	CARDINAL
ftr-435	1176	1	reg-107151-00	DATE
ftr-435	1176	2	third	ORDINAL
ftr-435	1176	3	66	CARDINAL
ftr-435	1176	4	40659	DATE
ftr-435	1179	1	1.1041-2	CARDINAL
ftr-435	1181	1	1.1041-1t(c	CARDINAL
ftr-435	1184	1	one	CARDINAL
ftr-435	1184	2	united states	GPE
ftr-435	1184	3	164	CARDINAL
ftr-435	1184	4	462	CARDINAL
ftr-435	1184	5	4th	ORDINAL
ftr-435	1184	6	679 14	DATE
ftr-435	1185	1	ninth	ORDINAL
ftr-435	1185	2	1041	CARDINAL
ftr-435	1186	1	arnes	PERSON
ftr-435	1186	2	v. united states	GPE
ftr-435	1186	3	981	CARDINAL
ftr-435	1186	4	456	CARDINAL
ftr-435	1186	5	9th	ORDINAL
ftr-435	1186	6	1992	DATE
ftr-435	1187	1	ninth	ORDINAL
ftr-435	1187	2	mcdonald	ORG
ftr-435	1187	3	1041	CARDINAL
ftr-435	1188	1	a-9	PERSON
ftr-435	1190	1	1.1041-1	CARDINAL
ftr-435	1190	2	third	ORDINAL
ftr-435	1190	3	1041	PRODUCT
ftr-435	1191	1	450,000	MONEY
ftr-435	1194	1	1.1041-1	CARDINAL
ftr-435	1194	2	3	CARDINAL
ftr-435	1196	1	arnes	PERSON
ftr-435	1196	2	102	CARDINAL
ftr-435	1196	3	522	CARDINAL
ftr-435	1196	4	1994	DATE
ftr-435	1196	5	7	CARDINAL
ftr-435	1197	1	5050	CARDINAL
ftr-435	1198	1	69	CARDINAL
ftr-435	1198	2	1969-2	DATE
ftr-435	1198	3	42	DATE
ftr-435	1199	1	ninth	ORDINAL
ftr-435	1199	2	54	CARDINAL
ftr-435	1199	3	742	CARDINAL
ftr-435	1199	4	1970	DATE
ftr-435	1199	5	455	CARDINAL
ftr-435	1199	6	985	CARDINAL
ftr-435	1199	7	10th	ORDINAL
ftr-435	1199	8	1971	DATE
ftr-435	1199	9	450,000	MONEY
ftr-435	1200	1	ninth	ORDINAL
ftr-435	1201	1	blatt v. commissioner	PERSON
ftr-435	1201	2	102	CARDINAL
ftr-435	1201	3	1994	DATE
ftr-435	1201	4	3	CARDINAL
ftr-435	1202	1	1041	CARDINAL
ftr-435	1204	1	q&a-9	NORP
ftr-435	1204	2	v. united states	GPE
ftr-435	1204	3	981	CARDINAL
ftr-435	1204	4	456	CARDINAL
ftr-435	1204	5	9th	ORDINAL
ftr-435	1204	6	1992	DATE
ftr-435	1205	1	1947	DATE
ftr-435	1205	2	sullivan v. united states	PERSON
ftr-435	1205	3	363	CARDINAL
ftr-435	1205	4	724	CARDINAL
ftr-435	1205	5	1966	DATE
ftr-435	1208	1	69	CARDINAL
ftr-435	1208	2	1969-2	DATE
ftr-435	1208	3	42	DATE
ftr-435	1210	1	section 1041	LAW
ftr-435	1211	1	1041	CARDINAL
ftr-435	1214	1	florida	GPE
ftr-435	1214	2	69608	DATE
ftr-435	1214	3	1969-2	DATE
ftr-435	1214	4	42	DATE
ftr-435	1217	1	1	CARDINAL
ftr-435	1217	2	1041	CARDINAL
ftr-435	1217	3	2	CARDINAL
ftr-435	1217	4	1041	CARDINAL
ftr-435	1218	1	1	CARDINAL
ftr-435	1218	2	a. t.d.	PERSON
ftr-435	1218	3	8921	DATE
ftr-435	1218	4	66	CARDINAL
ftr-435	1218	5	1/10/01	CARDINAL
ftr-435	1219	1	125	CARDINAL
ftr-435	1219	2	midyear	DATE
ftr-435	1219	3	march 2000	DATE
ftr-435	1219	4	65	CARDINAL
ftr-435	1219	5	15548	DATE
ftr-435	1219	6	3/23/00	CARDINAL
ftr-435	1219	7	mid-year	DATE
ftr-435	1219	8	the year	DATE
ftr-435	1221	1	2002	DATE
ftr-435	1221	2	681	CARDINAL
ftr-435	1221	3	8966	DATE
ftr-435	1221	4	125	CARDINAL
ftr-435	1221	5	66	CARDINAL
ftr-435	1221	6	52675	CARDINAL
ftr-435	1221	7	10/17/01	CARDINAL
ftr-435	1222	1	treasury	ORG
ftr-435	1222	2	1993	DATE
ftr-435	1223	1	2	CARDINAL
ftr-435	1224	1	2001-10, 2001-5	DATE
ftr-435	1225	1	459	CARDINAL
ftr-435	1225	2	1/29/01	CARDINAL
ftr-435	1227	1	58	CARDINAL
ftr-435	1228	1	1	CARDINAL
ftr-435	1228	2	7872	DATE
ftr-435	1228	3	2	CARDINAL
ftr-435	1228	4	3	CARDINAL
ftr-435	1229	1	7872	DATE
ftr-435	1229	2	1984	DATE
ftr-435	1232	1	55	CARDINAL
ftr-435	1232	2	1955-2	DATE
ftr-435	1232	3	228	CARDINAL
ftr-435	1233	1	2001	DATE
ftr-435	1233	2	58	CARDINAL
ftr-435	1234	1	a.	PERSON
ftr-435	1235	1	irs	ORG
ftr-435	1235	2	2001-10	DATE
ftr-435	1235	3	one	CARDINAL
ftr-435	1235	4	two	CARDINAL
ftr-435	1236	1	2002-8, 2002-4	DATE
ftr-435	1237	1	398	CARDINAL
ftr-435	1237	2	1/3/02	CARDINAL
ftr-435	1237	3	2001-10, 2001-5	DATE
ftr-435	1238	1	459	CARDINAL
ftr-435	1239	1	treasury	ORG
ftr-435	1241	1	2001-10	DATE
ftr-435	1242	1	682	CARDINAL
ftr-435	1242	2	florida	GPE
ftr-435	1243	1	15	CARDINAL
ftr-435	1244	1	gitlitz v. commissioner	PERSON
ftr-435	1244	2	531	CARDINAL
ftr-435	1244	3	u.s. 206, 2001-	DATE
ftr-435	1244	4	¶ 50,147	CARDINAL
ftr-435	1244	5	87	CARDINAL
ftr-435	1244	6	417	CARDINAL
ftr-435	1244	7	1/9/01	CARDINAL
ftr-435	1245	1	oid	ORG
ftr-435	1245	2	7872	DATE
ftr-435	1248	1	1/28/02	CARDINAL
ftr-435	1248	2	58	DATE
ftr-435	1249	1	3	CARDINAL
ftr-435	1250	1	rev	PERSON
ftr-435	1250	2	proc	PERSON
ftr-435	1251	1	2001-17, 2001-7	DATE
ftr-435	1252	1	589	CARDINAL
ftr-435	1252	2	1/19/01	CARDINAL
ftr-435	1252	3	proc	PERSON
ftr-435	1253	1	2000-16	DATE
ftr-435	1253	2	6	CARDINAL
ftr-435	1254	1	518	CARDINAL
ftr-435	1254	2	1	CARDINAL
ftr-435	1254	3	third	ORDINAL
ftr-435	1254	4	more than one	CARDINAL
ftr-435	1254	5	2	CARDINAL
ftr-435	1254	6	john doe�	PERSON
ftr-435	1254	7	3	CARDINAL
ftr-435	1254	8	4	CARDINAL
ftr-435	1255	1	4.	CARDINAL
ftr-435	1255	2	the gitlitz15 court	ORG
ftr-435	1257	1	2001-6, 2001-6	DATE
ftr-435	1258	1	491	CARDINAL
ftr-435	1258	2	1/19/01	CARDINAL
ftr-435	1260	1	irs	ORG
ftr-435	1261	1	section 404(k	LAW
ftr-435	1261	2	section 404(k	LAW
ftr-435	1262	1	hammel	ORG
ftr-435	1262	2	311	CARDINAL
ftr-435	1262	3	504	CARDINAL
ftr-435	1262	4	510	CARDINAL
ftr-435	1265	1	2002	DATE
ftr-435	1265	2	683 5	CARDINAL
ftr-435	1266	1	2001	DATE
ftr-435	1267	1	90,000	MONEY
ftr-435	1267	2	160,000	MONEY
ftr-435	1268	1	30,000	MONEY
ftr-435	1268	2	40,000	MONEY
ftr-435	1269	1	age 50 or older	DATE
ftr-435	1271	1	1	CARDINAL
ftr-435	1271	2	annual	DATE
ftr-435	1271	3	25%	PERCENT
ftr-435	1271	4	35,000	MONEY
ftr-435	1271	5	30,000	MONEY
ftr-435	1271	6	2001	DATE
ftr-435	1271	7	100%	PERCENT
ftr-435	1271	8	40,000	MONEY
ftr-435	1271	9	2	CARDINAL
ftr-435	1271	10	annual	DATE
ftr-435	1271	11	11,000	MONEY
ftr-435	1271	12	2002	DATE
ftr-435	1271	13	1,000	MONEY
ftr-435	1271	14	15,000	MONEY
ftr-435	1271	15	2006	DATE
ftr-435	1271	16	3	CARDINAL
ftr-435	1271	17	170,000	MONEY
ftr-435	1271	18	200,000	MONEY
ftr-435	1271	19	2002	DATE
ftr-435	1272	1	age 50 and older	DATE
ftr-435	1272	2	1,000	MONEY
ftr-435	1272	3	2002	DATE
ftr-435	1272	4	1,000	MONEY
ftr-435	1272	5	annual	DATE
ftr-435	1272	6	5,000	MONEY
ftr-435	1272	7	2006	DATE
ftr-435	1273	1	annual	DATE
ftr-435	1273	2	140,000	MONEY
ftr-435	1273	3	90,000	MONEY
ftr-435	1273	4	2001	DATE
ftr-435	1273	5	160,000	MONEY
ftr-435	1273	6	2002	DATE
ftr-435	1273	7	200,000	MONEY
ftr-435	1273	8	that year	DATE
ftr-435	1274	1	1	CARDINAL
ftr-435	1274	2	two years	DATE
ftr-435	1274	3	2	CARDINAL
ftr-435	1274	4	20	CARDINAL
ftr-435	1274	5	the second to sixth year	DATE
ftr-435	1275	1	2006	DATE
ftr-435	1275	2	roth	PERSON
ftr-435	1275	3	roth	PERSON
ftr-435	1277	1	1	CARDINAL
ftr-435	1277	2	415	CARDINAL
ftr-435	1279	1	2001-51, 2001-45	DATE
ftr-435	1280	1	427	CARDINAL
ftr-435	1280	2	10/17/01	CARDINAL
ftr-435	1280	3	98-1	CARDINAL
ftr-435	1280	4	415	CARDINAL
ftr-435	1280	5	2001	DATE
ftr-435	1281	1	684	CARDINAL
ftr-435	1281	2	florida	GPE
ftr-435	1281	3	1	CARDINAL
ftr-435	1281	4	415	CARDINAL
ftr-435	1281	5	2	CARDINAL
ftr-435	1281	6	415	CARDINAL
ftr-435	1281	7	3	CARDINAL
ftr-435	1281	8	415	CARDINAL
ftr-435	1281	9	4	CARDINAL
ftr-435	1281	10	§§ 412	ORG
ftr-435	1281	11	404	CARDINAL
ftr-435	1282	1	2	CARDINAL
ftr-435	1282	2	2001	DATE
ftr-435	1283	1	reg-142499-01	DATE
ftr-435	1283	2	66	CARDINAL
ftr-435	1283	3	53555	CARDINAL
ftr-435	1284	1	age 50 or older	DATE
ftr-435	1285	1	the taxable year	DATE
ftr-435	1286	1	2001-93, 2001-44	DATE
ftr-435	1287	1	416	CARDINAL
ftr-435	1287	2	12	CARDINAL
ftr-435	1287	3	s. b.	PERSON
ftr-435	1288	1	45e	DATE
ftr-435	1288	2	2001	DATE
ftr-435	1288	3	50 percent	PERCENT
ftr-435	1288	4	1,000	MONEY
ftr-435	1288	5	years	DATE
ftr-435	1288	6	december 31, 2001	DATE
ftr-435	1289	1	the first three years	DATE
ftr-435	1290	1	the year	DATE
ftr-435	1290	2	2002	DATE
ftr-435	1290	3	a given tax year	DATE
ftr-435	1291	1	more than 100	CARDINAL
ftr-435	1291	2	5,000	MONEY
ftr-435	1291	3	the preceding year	DATE
ftr-435	1292	1	3-year	DATE
ftr-435	1292	2	the first year	DATE
ftr-435	1294	1	at least one	CARDINAL
ftr-435	1297	1	one-half	CARDINAL
ftr-435	1298	1	5,000	MONEY
ftr-435	1298	2	50 percent	PERCENT
ftr-435	1298	3	1,000	MONEY
ftr-435	1298	4	2002	DATE
ftr-435	1298	5	685	CARDINAL
ftr-435	1298	6	500	MONEY
ftr-435	1298	7	500	MONEY
ftr-435	1298	8	5,000	MONEY
ftr-435	1299	1	4,500	MONEY
ftr-435	1300	1	6	CARDINAL
ftr-435	1300	2	2002	DATE
ftr-435	1301	1	section 132(a)(7	LAW
ftr-435	1301	2	2001	DATE
ftr-435	1301	3	2002	DATE
ftr-435	1308	1	irs	ORG
ftr-435	1309	1	7	CARDINAL
ftr-435	1310	1	2001-56, 2001-38	DATE
ftr-435	1311	1	277	CARDINAL
ftr-435	1311	2	9/17/01	CARDINAL
ftr-435	1312	1	1	CARDINAL
ftr-435	1313	1	200,000	MONEY
ftr-435	1313	2	1/1/02	DATE
ftr-435	1313	3	1/1/02	CARDINAL
ftr-435	1313	4	2	CARDINAL
ftr-435	1313	5	416	CARDINAL
ftr-435	1313	6	12/31/01	DATE
ftr-435	1313	7	1/1/02	CARDINAL
ftr-435	1313	8	3	CARDINAL
ftr-435	1313	9	years	DATE
ftr-435	1313	10	12/31/01	CARDINAL
ftr-435	1313	11	8	CARDINAL
ftr-435	1315	1	2001-57, 2001-38	DATE
ftr-435	1316	1	279	CARDINAL
ftr-435	1316	2	9/17/01	CARDINAL
ftr-435	1317	1	irs	ORG
ftr-435	1317	2	2001	DATE
ftr-435	1318	1	9	CARDINAL
ftr-435	1318	2	proc	PERSON
ftr-435	1319	1	2001-55, 2001-49	DATE
ftr-435	1320	1	552	CARDINAL
ftr-435	1321	1	2/28/02	CARDINAL
ftr-435	1322	1	686	CARDINAL
ftr-435	1322	2	florida	GPE
ftr-435	1322	3	september 11th	EVENT
ftr-435	1322	4	6/30/02	CARDINAL
ftr-435	1322	5	12/31/02	CARDINAL
ftr-435	1322	6	1	CARDINAL
ftr-435	1323	1	103	CARDINAL
ftr-435	1323	2	2	CARDINAL
ftr-435	1323	3	1994	DATE
ftr-435	1324	1	103-353	CARDINAL
ftr-435	1324	2	3	CARDINAL
ftr-435	1324	3	1996	DATE
ftr-435	1325	1	l. 104-188	PERSON
ftr-435	1325	2	4	CARDINAL
ftr-435	1325	3	1997	DATE
ftr-435	1326	1	105	CARDINAL
ftr-435	1326	2	5	CARDINAL
ftr-435	1326	3	1998	DATE
ftr-435	1327	1	105	CARDINAL
ftr-435	1327	2	6	CARDINAL
ftr-435	1327	3	2000	DATE
ftr-435	1328	1	106-554	CARDINAL
ftr-435	1329	1	10	CARDINAL
ftr-435	1330	1	flynn v. commissioner	PERSON
ftr-435	1330	2	269	CARDINAL
ftr-435	1330	3	1064	CARDINAL
ftr-435	1330	4	88	CARDINAL
ftr-435	1330	5	6586	DATE
ftr-435	1330	6	20012	DATE
ftr-435	1330	7	¶ 50,737	CARDINAL
ftr-435	1330	8	d.c	GPE
ftr-435	1330	9	cir	ORG
ftr-435	1331	1	10/30/01	DATE
ftr-435	1331	2	g t.c	PERSON
ftr-435	1332	1	2000	CARDINAL
ftr-435	1332	2	223	CARDINAL
ftr-435	1334	1	7476	DATE
ftr-435	1335	1	irs	ORG
ftr-435	1336	1	11	CARDINAL
ftr-435	1337	1	arden bowl, inc.	ORG
ftr-435	1338	1	271	CARDINAL
ftr-435	1338	2	763	CARDINAL
ftr-435	1338	3	2001-	DATE
ftr-435	1339	1	¶ 50,770	CARDINAL
ftr-435	1339	2	88	CARDINAL
ftr-435	1341	1	57%	PERCENT
ftr-435	1342	1	4975	DATE
ftr-435	1342	2	4975	DATE
ftr-435	1343	1	4975	DATE
ftr-435	1344	1	b. section 83	PERSON
ftr-435	1344	2	1	CARDINAL
ftr-435	1346	1	riverton investment corp.	ORG
ftr-435	1346	2	v united states	GPE
ftr-435	1346	3	170	CARDINAL
ftr-435	1346	4	608	CARDINAL
ftr-435	1346	5	2001-	DATE
ftr-435	1347	1	¶ 50,318	CARDINAL
ftr-435	1347	2	87	CARDINAL
ftr-435	1347	3	1430	CARDINAL
ftr-435	1348	1	3/6/01	DATE
ftr-435	1349	1	83	CARDINAL
ftr-435	1351	1	1.83-3(a)(5	DATE
ftr-435	1352	1	1.83-3(a)(5	CARDINAL
ftr-435	1352	2	2002	DATE
ftr-435	1352	3	687	CARDINAL
ftr-435	1353	1	60 percent	PERCENT
ftr-435	1357	1	2	CARDINAL
ftr-435	1357	2	2003	DATE
ftr-435	1358	1	reg-142686-01	DATE
ftr-435	1359	1	66	CARDINAL
ftr-435	1359	2	57023	CARDINAL
ftr-435	1361	1	31.3121(a)-1(k	CARDINAL
ftr-435	1361	2	31.3306(b)-1(l	DATE
ftr-435	1361	3	31.3401(a)-1(b)(9	CARDINAL
ftr-435	1363	1	irs	ORG
ftr-435	1365	1	irs	ORG
ftr-435	1365	2	fica	PERSON
ftr-435	1365	3	1/1/03	CARDINAL
ftr-435	1366	1	a. notice 2001-73,	PERSON
ftr-435	1366	2	2001-49	DATE
ftr-435	1367	1	549	CARDINAL
ftr-435	1368	1	irs	ORG
ftr-435	1369	1	fica	PERSON
ftr-435	1369	2	quarterly	DATE
ftr-435	1369	3	semi-annual	DATE
ftr-435	1369	4	annual	DATE
ftr-435	1370	1	2001-72, 2001-49	DATE
ftr-435	1371	1	548	CARDINAL
ftr-435	1372	1	irs	ORG
ftr-435	1373	1	at least $600	MONEY
ftr-435	1374	1	688	CARDINAL
ftr-435	1374	2	florida	GPE
ftr-435	1374	3	3	CARDINAL
ftr-435	1375	1	16(b	CARDINAL
ftr-435	1376	1	117 t.c	QUANTITY
ftr-435	1376	2	237	CARDINAL
ftr-435	1377	1	2 years	DATE
ftr-435	1377	2	the securities exchange act of	ORG
ftr-435	1377	3	1934	DATE
ftr-435	1378	1	6/9/93	DATE
ftr-435	1378	2	9/7/94	DATE
ftr-435	1380	1	1994	DATE
ftr-435	1381	1	1994	DATE
ftr-435	1382	1	vasquez	PERSON
ftr-435	1382	2	6-month	DATE
ftr-435	1382	3	the securities exchange act of	ORG
ftr-435	1382	4	1934	DATE
ftr-435	1383	1	six-month	DATE
ftr-435	1385	1	1	CARDINAL
ftr-435	1386	1	reg-130477-00	DATE
ftr-435	1386	2	reg-130481-00	DATE
ftr-435	1386	3	66	CARDINAL
ftr-435	1386	4	3928	CARDINAL
ftr-435	1386	5	1/17/01	CARDINAL
ftr-435	1389	1	year-end	DATE
ftr-435	1392	1	more than 10 years	DATE
ftr-435	1393	1	2002	DATE
ftr-435	1393	2	689 2	CARDINAL
ftr-435	1394	1	t.c.	PERSON
ftr-435	1395	1	2001-114	DATE
ftr-435	1395	2	5/14/01	CARDINAL
ftr-435	1396	1	84.89	MONEY
ftr-435	1396	2	a year	DATE
ftr-435	1396	3	approximately 1/120th	CARDINAL
ftr-435	1397	1	wade	PERSON
ftr-435	1397	2	agi	ORG
ftr-435	1397	3	77,000	MONEY
ftr-435	1397	4	2,000	MONEY
ftr-435	1398	1	3	CARDINAL
ftr-435	1398	2	2001	DATE
ftr-435	1398	3	the years 2002 through 2006	DATE
ftr-435	1399	1	over $50,000	MONEY
ftr-435	1399	2	37,500	MONEY
ftr-435	1399	3	25,000	MONEY
ftr-435	1401	1	50 percent	PERCENT
ftr-435	1401	2	20 percent	PERCENT
ftr-435	1401	3	10 percent	PERCENT
ftr-435	1403	1	30,000	MONEY
ftr-435	1403	2	50 percent	PERCENT
ftr-435	1403	3	30,001	MONEY
ftr-435	1403	4	only 20 percent	PERCENT
ftr-435	1404	1	2,000	MONEY
ftr-435	1405	1	at least 18 years old	DATE
ftr-435	1406	1	457	CARDINAL
ftr-435	1406	2	roth	PERSON
ftr-435	1407	1	more than three years	DATE
ftr-435	1411	1	2001	DATE
ftr-435	1411	2	219	CARDINAL
ftr-435	1411	3	3,000	MONEY
ftr-435	1411	4	2002	DATE
ftr-435	1411	5	2004	DATE
ftr-435	1411	6	690	CARDINAL
ftr-435	1411	7	florida	GPE
ftr-435	1411	8	4,000	MONEY
ftr-435	1411	9	2005	DATE
ftr-435	1411	10	2007	DATE
ftr-435	1411	11	5,000	MONEY
ftr-435	1411	12	2008	DATE
ftr-435	1412	1	2008	DATE
ftr-435	1412	2	5,000	MONEY
ftr-435	1412	3	annually	DATE
ftr-435	1413	1	age 50 and older	DATE
ftr-435	1413	2	an additional $500	MONEY
ftr-435	1413	3	2002	DATE
ftr-435	1413	4	an additional $1,000	MONEY
ftr-435	1413	5	2006	DATE
ftr-435	1414	1	4	CARDINAL
ftr-435	1414	2	kitt v. united states	PERSON
ftr-435	1414	3	2002-1	DATE
ftr-435	1414	4	¶ 50,167	DATE
ftr-435	1414	5	89	CARDINAL
ftr-435	1414	6	497	CARDINAL
ftr-435	1414	7	fed	ORG
ftr-435	1414	8	cir	ORG
ftr-435	1415	1	1/10/02	CARDINAL
ftr-435	1416	1	1998	DATE
ftr-435	1417	1	irs	ORG
ftr-435	1417	2	10-percent	PERCENT
ftr-435	1417	3	72(t	DATE
ftr-435	1417	4	april 1998	DATE
ftr-435	1417	5	congress	ORG
ftr-435	1417	6	1997	DATE
ftr-435	1418	1	united states	GPE
ftr-435	1418	2	carlton	PERSON
ftr-435	1418	3	512	CARDINAL
ftr-435	1418	4	26	CARDINAL
ftr-435	1418	5	1994	DATE
ftr-435	1419	1	1	CARDINAL
ftr-435	1419	2	ten years	DATE
ftr-435	1420	1	jelle v. commissioner	PERSON
ftr-435	1420	2	116 t.c	QUANTITY
ftr-435	1421	1	269,828	MONEY
ftr-435	1421	2	fmha	ORG
ftr-435	1421	3	92,057	MONEY
ftr-435	1421	4	177,772	MONEY
ftr-435	1422	1	fmha	ORG
ftr-435	1422	2	10-year	DATE
ftr-435	1422	3	fmha	ORG
ftr-435	1423	1	177,772	MONEY
ftr-435	1424	1	10-year	DATE
ftr-435	1425	1	nims	PERSON
ftr-435	1429	1	2	CARDINAL
ftr-435	1429	2	199932013	DATE
ftr-435	1430	1	carlson v. commissioner	PERSON
ftr-435	1430	2	116 t.c	QUANTITY
ftr-435	1431	1	87	DATE
ftr-435	1431	2	2/23/01	CARDINAL
ftr-435	1432	1	28,621	MONEY
ftr-435	1432	2	2002	DATE
ftr-435	1432	3	691	CARDINAL
ftr-435	1432	4	42,142	MONEY
ftr-435	1433	1	393,400	MONEY
ftr-435	1433	2	alaska	GPE
ftr-435	1435	1	cole	PRODUCT
ftr-435	1435	2	42 b.t.a	QUANTITY
ftr-435	1436	1	1940	DATE
ftr-435	1436	2	108(e)(1	CARDINAL
ftr-435	1437	1	the supreme court	ORG
ftr-435	1437	2	108	CARDINAL
ftr-435	1437	3	121	CARDINAL
ftr-435	1437	4	s. ct	PERSON
ftr-435	1437	5	701	CARDINAL
ftr-435	1437	6	2001-	DATE
ftr-435	1438	1	¶ 50,147	CARDINAL
ftr-435	1438	2	87	CARDINAL
ftr-435	1438	3	417	CARDINAL
ftr-435	1438	4	1/9/01	CARDINAL
ftr-435	1439	1	chiechi	PERSON
ftr-435	1440	1	11	CARDINAL
ftr-435	1441	1	congress	ORG
ftr-435	1441	2	108	CARDINAL
ftr-435	1443	1	february 8, 1993	DATE
ftr-435	1443	2	875,251	MONEY
ftr-435	1443	3	393,400	MONEY
ftr-435	1443	4	alaska	GPE
ftr-435	1444	1	515,930	MONEY
ftr-435	1446	1	42,142	MONEY
ftr-435	1447	1	the year	DATE
ftr-435	1447	2	congress	ORG
ftr-435	1449	1	28,621	MONEY
ftr-435	1450	1	692	CARDINAL
ftr-435	1450	2	florida	GPE
ftr-435	1450	3	16	CARDINAL
ftr-435	1451	1	2001	DATE
ftr-435	1451	2	6428	DATE
ftr-435	1451	3	10 percent	PERCENT
ftr-435	1452	1	17	CARDINAL
ftr-435	1453	1	2005	DATE
ftr-435	1453	2	2001	DATE
ftr-435	1453	3	the 15 percent	PERCENT
ftr-435	1454	1	1(f)(8	CARDINAL
ftr-435	1455	1	2009	DATE
ftr-435	1455	2	15 percent	PERCENT
ftr-435	1455	3	1(a	CARDINAL
ftr-435	1455	4	15 percent	PERCENT
ftr-435	1455	5	15 percent	PERCENT
ftr-435	1457	1	tam 199935002	DATE
ftr-435	1457	2	5/3/99	ORDINAL
ftr-435	1459	1	tam 9130005	DATE
ftr-435	1460	1	3	CARDINAL
ftr-435	1461	1	87	CARDINAL
ftr-435	1461	2	877	CARDINAL
ftr-435	1461	3	2001-	DATE
ftr-435	1461	4	¶ 50,234	CARDINAL
ftr-435	1461	5	4th	ORDINAL
ftr-435	1462	1	2/15/01	CARDINAL
ftr-435	1462	2	g t.c	PERSON
ftr-435	1463	1	2000	CARDINAL
ftr-435	1466	1	4	CARDINAL
ftr-435	1467	1	2001	DATE
ftr-435	1467	2	1	CARDINAL
ftr-435	1468	1	first	ORDINAL
ftr-435	1468	2	1(i	CARDINAL
ftr-435	1468	3	an initial 10 percent	PERCENT
ftr-435	1468	4	15 percent	PERCENT
ftr-435	1468	5	2001.16	CARDINAL
ftr-435	1468	6	10 percent	PERCENT
ftr-435	1468	7	years before 2009	DATE
ftr-435	1469	1	second	ORDINAL
ftr-435	1469	2	2001	DATE
ftr-435	1469	3	the 28 percent	PERCENT
ftr-435	1469	4	31 percent	PERCENT
ftr-435	1469	5	36 percent	PERCENT
ftr-435	1469	6	39.6 percent	PERCENT
ftr-435	1470	1	year	DATE
ftr-435	1470	2	2000	DATE
ftr-435	1470	3	28%	PERCENT
ftr-435	1470	4	31%	PERCENT
ftr-435	1470	5	36%	PERCENT
ftr-435	1470	6	39.6%	PERCENT
ftr-435	1470	7	2001	DATE
ftr-435	1470	8	27.5%	PERCENT
ftr-435	1470	9	30.5%	PERCENT
ftr-435	1470	10	35.5%	PERCENT
ftr-435	1470	11	39.1%	PERCENT
ftr-435	1470	12	2002 & 2003	DATE
ftr-435	1470	13	27%	PERCENT
ftr-435	1470	14	30%	PERCENT
ftr-435	1470	15	35%	PERCENT
ftr-435	1470	16	38.6%	PERCENT
ftr-435	1470	17	2004 & 2005	DATE
ftr-435	1470	18	26%	PERCENT
ftr-435	1470	19	29%	PERCENT
ftr-435	1470	20	34%	PERCENT
ftr-435	1470	21	37.6%	PERCENT
ftr-435	1470	22	2006	DATE
ftr-435	1470	23	25%	PERCENT
ftr-435	1470	24	28%	PERCENT
ftr-435	1470	25	33%	PERCENT
ftr-435	1470	26	35%	PERCENT
ftr-435	1471	1	15 percent	PERCENT
ftr-435	1471	2	2001	DATE
ftr-435	1471	3	december 31, 2010	DATE
ftr-435	1472	1	2011	DATE
ftr-435	1472	2	2002	DATE
ftr-435	1472	3	693 18	DATE
ftr-435	1473	1	v.d.1.c	ORG
ftr-435	1474	1	five	CARDINAL
ftr-435	1474	2	2000	DATE
ftr-435	1475	1	1)18	CARDINAL
ftr-435	1475	2	the 15 percent	PERCENT
ftr-435	1476	1	2001	DATE
ftr-435	1476	2	15 percent	PERCENT
ftr-435	1477	1	the 15 percent	PERCENT
ftr-435	1477	2	the 15 percent	PERCENT
ftr-435	1478	1	2005	DATE
ftr-435	1478	2	five years	DATE
ftr-435	1478	3	2009	DATE
ftr-435	1479	1	2001	DATE
ftr-435	1479	2	december 31, 2010	DATE
ftr-435	1480	1	1	CARDINAL
ftr-435	1482	1	a.	PERSON
ftr-435	1482	2	past years	DATE
ftr-435	1482	3	first	ORDINAL
ftr-435	1482	4	fourth	ORDINAL
ftr-435	1482	5	ninth	ORDINAL
ftr-435	1483	1	2001	DATE
ftr-435	1484	1	212	CARDINAL
ftr-435	1484	2	67	CARDINAL
ftr-435	1485	1	recent years	DATE
ftr-435	1489	1	bagley v. commissioner	PERSON
ftr-435	1489	2	105	CARDINAL
ftr-435	1489	3	396	CARDINAL
ftr-435	1489	4	1995	DATE
ftr-435	1489	5	393	CARDINAL
ftr-435	1489	6	8th	ORDINAL
ftr-435	1489	7	1997	DATE
ftr-435	1490	1	baylin v. united states	PERSON
ftr-435	1490	2	43	CARDINAL
ftr-435	1490	3	1451	CARDINAL
ftr-435	1490	4	fed	ORG
ftr-435	1490	5	cir. 1995	ORG
ftr-435	1491	1	alexander v. irs	PERSON
ftr-435	1491	2	72	CARDINAL
ftr-435	1491	3	938	CARDINAL
ftr-435	1491	4	96	CARDINAL
ftr-435	1491	5	¶ 50,011	CARDINAL
ftr-435	1491	6	1st	ORDINAL
ftr-435	1491	7	1995	DATE
ftr-435	1491	8	g t.c	PERSON
ftr-435	1492	1	1995-51	DATE
ftr-435	1492	2	coady v. commissioner	PERSON
ftr-435	1492	3	213	CARDINAL
ftr-435	1492	4	1187	CARDINAL
ftr-435	1492	5	2000	CARDINAL
ftr-435	1494	1	¶ 50,528	CARDINAL
ftr-435	1494	2	9th	ORDINAL
ftr-435	1494	3	2000	DATE
ftr-435	1494	4	benci-woodward v. commissioner	ORG
ftr-435	1494	5	219	CARDINAL
ftr-435	1494	6	941	CARDINAL
ftr-435	1494	7	2000	CARDINAL
ftr-435	1495	1	¶ 50,595	CARDINAL
ftr-435	1495	2	9th	ORDINAL
ftr-435	1495	3	7/18/00	CARDINAL
ftr-435	1496	1	694	CARDINAL
ftr-435	1496	2	florida	GPE
ftr-435	1496	3	19	CARDINAL
ftr-435	1497	1	bonner v. city	PERSON
ftr-435	1497	2	prichard	GPE
ftr-435	1497	3	alabama	GPE
ftr-435	1497	4	661	CARDINAL
ftr-435	1497	5	1206	DATE
ftr-435	1497	6	11th	ORDINAL
ftr-435	1497	7	1981	DATE
ftr-435	1497	8	fifth	ORDINAL
ftr-435	1497	9	eleventh	ORDINAL
ftr-435	1497	10	eleventh	ORDINAL
ftr-435	1499	1	fifth	ORDINAL
ftr-435	1499	2	sixth	ORDINAL
ftr-435	1500	1	1	CARDINAL
ftr-435	1500	2	263	CARDINAL
ftr-435	1500	3	119	CARDINAL
ftr-435	1500	4	5th	ORDINAL
ftr-435	1500	5	1959	DATE
ftr-435	1500	6	fifth	ORDINAL
ftr-435	1501	1	alabama	GPE
ftr-435	1501	2	ab initio	ORG
ftr-435	1502	1	srivastava v. commissioner	PERSON
ftr-435	1502	2	220	CARDINAL
ftr-435	1502	3	353	CARDINAL
ftr-435	1502	4	2000	CARDINAL
ftr-435	1503	1	¶ 50,597	CARDINAL
ftr-435	1503	2	5th	ORDINAL
ftr-435	1503	3	2000	DATE
ftr-435	1503	4	2-1	DATE
ftr-435	1503	5	t.c.	GPE
ftr-435	1504	1	1998-362	DATE
ftr-435	1504	2	fifth	ORDINAL
ftr-435	1504	3	texas	GPE
ftr-435	1504	4	alabama	GPE
ftr-435	1504	5	texas	GPE
ftr-435	1505	1	dennis	PERSON
ftr-435	1505	2	cotnam	PERSON
ftr-435	1505	3	alabama	GPE
ftr-435	1505	4	texas	GPE
ftr-435	1506	1	2	CARDINAL
ftr-435	1506	2	clarks v. commissioner	ORG
ftr-435	1506	3	202	CARDINAL
ftr-435	1506	4	854	CARDINAL
ftr-435	1506	5	2000	CARDINAL
ftr-435	1507	1	¶ 50,158	CARDINAL
ftr-435	1507	2	85	CARDINAL
ftr-435	1507	3	405	CARDINAL
ftr-435	1507	4	6th	ORDINAL
ftr-435	1507	5	2000	DATE
ftr-435	1508	1	sixth	ORDINAL
ftr-435	1509	1	cotnam	PERSON
ftr-435	1509	2	michigan	GPE
ftr-435	1509	3	alabama	GPE
ftr-435	1510	1	baylin	GPE
ftr-435	1510	2	united states	GPE
ftr-435	1510	3	43	CARDINAL
ftr-435	1510	4	1451	CARDINAL
ftr-435	1510	5	fed	ORG
ftr-435	1510	6	cir. 1995)	ORG
ftr-435	1510	7	lucas v. earl	PERSON
ftr-435	1510	8	281	CARDINAL
ftr-435	1510	9	111	CARDINAL
ftr-435	1510	10	1930	DATE
ftr-435	1510	11	311	CARDINAL
ftr-435	1510	12	112	CARDINAL
ftr-435	1510	13	1940	DATE
ftr-435	1511	1	3	CARDINAL
ftr-435	1511	2	eleventh	ORDINAL
ftr-435	1511	3	fifth	ORDINAL
ftr-435	1511	4	precedents19	NORP
ftr-435	1511	5	alabama	GPE
ftr-435	1512	1	davis v. commissioner	PERSON
ftr-435	1512	2	t.c.	PERSON
ftr-435	1513	1	210	CARDINAL
ftr-435	1513	2	1346	CARDINAL
ftr-435	1513	3	2000	CARDINAL
ftr-435	1513	4	¶ 50,431	CARDINAL
ftr-435	1513	5	85	CARDINAL
ftr-435	1513	6	1567	DATE
ftr-435	1513	7	2000	DATE
ftr-435	1513	8	2002	DATE
ftr-435	1513	9	695	CARDINAL
ftr-435	1513	10	248	CARDINAL
ftr-435	1514	1	eleventh	ORDINAL
ftr-435	1514	2	alabama	GPE
ftr-435	1515	1	this year	DATE
ftr-435	1515	2	the fourth, seventh	DATE
ftr-435	1515	3	tenth	ORDINAL
ftr-435	1516	1	1	CARDINAL
ftr-435	1516	2	wisconsin	GPE
ftr-435	1517	1	congress	ORG
ftr-435	1517	2	kenseth v.	PERSON
ftr-435	1517	3	259	CARDINAL
ftr-435	1517	4	881	CARDINAL
ftr-435	1517	5	2001-	DATE
ftr-435	1518	1	¶ 50,570	CARDINAL
ftr-435	1518	2	88	CARDINAL
ftr-435	1518	3	7th	ORDINAL
ftr-435	1518	4	114	CARDINAL
ftr-435	1518	5	399	CARDINAL
ftr-435	1518	6	5/24/00	CARDINAL
ftr-435	1518	7	8-5	CARDINAL
ftr-435	1520	1	seventh	ORDINAL
ftr-435	1521	1	kenseth	PERSON
ftr-435	1521	2	hourly	TIME
ftr-435	1528	1	wisconsin	GPE
ftr-435	1531	1	kenseth�s	PERSON
ftr-435	1534	1	as gross 696	CARDINAL
ftr-435	1534	2	florida	GPE
ftr-435	1537	1	one	CARDINAL
ftr-435	1537	2	kenseth	PERSON
ftr-435	1542	1	2	CARDINAL
ftr-435	1542	2	fourth	ORDINAL
ftr-435	1542	3	cotnam	PERSON
ftr-435	1543	1	240	CARDINAL
ftr-435	1543	2	369	CARDINAL
ftr-435	1543	3	2001-	DATE
ftr-435	1544	1	¶ 50,244	CARDINAL
ftr-435	1544	2	87	CARDINAL
ftr-435	1544	3	889	CARDINAL
ftr-435	1544	4	4th	ORDINAL
ftr-435	1545	1	2/16/01	CARDINAL
ftr-435	1545	2	113 t.c	QUANTITY
ftr-435	1546	1	152	CARDINAL
ftr-435	1546	2	8/20/99	CARDINAL
ftr-435	1547	1	$1.5 million	MONEY
ftr-435	1547	2	1989	DATE
ftr-435	1547	3	1992	DATE
ftr-435	1549	1	colony trust co.	ORG
ftr-435	1549	2	279	CARDINAL
ftr-435	1549	3	716	CARDINAL
ftr-435	1549	4	1929	DATE
ftr-435	1550	1	fourth	ORDINAL
ftr-435	1550	2	cotnam v. commissioner	ORG
ftr-435	1550	3	263	CARDINAL
ftr-435	1550	4	119	CARDINAL
ftr-435	1550	5	5th	ORDINAL
ftr-435	1550	6	1959	DATE
ftr-435	1550	7	sixth	ORDINAL
ftr-435	1550	8	clarks v. united states	GPE
ftr-435	1550	9	202	CARDINAL
ftr-435	1550	10	854	CARDINAL
ftr-435	1550	11	6th	ORDINAL
ftr-435	1550	12	2000	DATE
ftr-435	1550	13	cotnam	PERSON
ftr-435	1551	1	3	CARDINAL
ftr-435	1551	2	tenth	ORDINAL
ftr-435	1553	1	274	CARDINAL
ftr-435	1553	2	1312	CARDINAL
ftr-435	1553	3	88	CARDINAL
ftr-435	1553	4	7283	DATE
ftr-435	1553	5	2001-	DATE
ftr-435	1553	6	¶ 50	DATE
ftr-435	1553	7	10th	ORDINAL
ftr-435	1554	1	12/19/01	CARDINAL
ftr-435	1555	1	pre-1991	GPE
ftr-435	1556	1	2002	DATE
ftr-435	1556	2	697	CARDINAL
ftr-435	1556	3	d.	NORP
ftr-435	1556	4	eleventh	ORDINAL
ftr-435	1556	5	alabama	GPE
ftr-435	1557	1	eleventh	ORDINAL
ftr-435	1557	2	georgia	GPE
ftr-435	1557	3	florida	GPE
ftr-435	1558	1	foster v. united states	PERSON
ftr-435	1558	2	244	CARDINAL
ftr-435	1558	3	1275	CARDINAL
ftr-435	1558	4	2001-	DATE
ftr-435	1559	1	¶ 50,392	DATE
ftr-435	1559	2	87 a.f.t.r.2d 2011	DATE
ftr-435	1559	3	11th	ORDINAL
ftr-435	1560	1	4/30/01	CARDINAL
ftr-435	1561	1	106 f.supp.2d 1234	CARDINAL
ftr-435	1561	2	2000	CARDINAL
ftr-435	1562	1	¶ 50,353	CARDINAL
ftr-435	1562	2	85	CARDINAL
ftr-435	1562	3	1649	CARDINAL
ftr-435	1562	4	n.d. ala	GPE
ftr-435	1564	1	1,000,000	MONEY
ftr-435	1565	1	alabama	GPE
ftr-435	1565	2	250,000	MONEY
ftr-435	1565	3	1,000,000	MONEY
ftr-435	1566	1	50%	PERCENT
ftr-435	1568	1	263	CARDINAL
ftr-435	1568	2	119	CARDINAL
ftr-435	1568	3	5th	ORDINAL
ftr-435	1568	4	1959	DATE
ftr-435	1568	5	212	CARDINAL
ftr-435	1571	1	alabama	GPE
ftr-435	1572	1	7430	DATE
ftr-435	1572	2	irs	ORG
ftr-435	1572	3	eleventh	ORDINAL
ftr-435	1574	1	sinyard v. commissioner	PERSON
ftr-435	1574	2	268	CARDINAL
ftr-435	1574	3	756	CARDINAL
ftr-435	1574	4	2001-2	DATE
ftr-435	1574	5	¶ 50,645	CARDINAL
ftr-435	1574	6	88	CARDINAL
ftr-435	1574	7	9th	ORDINAL
ftr-435	1575	1	9/25/01	CARDINAL
ftr-435	1575	2	21	CARDINAL
ftr-435	1575	3	g t.c	PERSON
ftr-435	1576	1	1998-364	DATE
ftr-435	1578	1	mckeown	PERSON
ftr-435	1578	2	ninth	ORDINAL
ftr-435	1578	3	benci-woodward v. commissioner	ORG
ftr-435	1578	4	219	CARDINAL
ftr-435	1578	5	941	CARDINAL
ftr-435	1578	6	9th	ORDINAL
ftr-435	1578	7	2000	DATE
ftr-435	1579	1	benci-woodward	ORG
ftr-435	1579	2	698	CARDINAL
ftr-435	1579	3	florida	GPE
ftr-435	1581	1	adea	NORP
ftr-435	1582	1	congress	ORG
ftr-435	1584	1	2.	CARDINAL
ftr-435	1585	1	212	CARDINAL
ftr-435	1587	1	mellon bank	ORG
ftr-435	1587	2	n.a.	GPE
ftr-435	1587	3	v. united states	GPE
ftr-435	1587	4	265	CARDINAL
ftr-435	1587	5	1275	CARDINAL
ftr-435	1587	6	2001-	DATE
ftr-435	1588	1	¶ 50,621	CARDINAL
ftr-435	1588	2	88	CARDINAL
ftr-435	1588	3	5800	CARDINAL
ftr-435	1589	1	fed	ORG
ftr-435	1589	2	cir.	ORG
ftr-435	1590	1	2001-1	DATE
ftr-435	1590	2	¶ 50,153	DATE
ftr-435	1590	3	86	CARDINAL
ftr-435	1591	1	9/18/00	CARDINAL
ftr-435	1592	1	47	DATE
ftr-435	1594	1	186	CARDINAL
ftr-435	1594	2	2000	CARDINAL
ftr-435	1594	3	¶ 50,642	CARDINAL
ftr-435	1594	4	86	CARDINAL
ftr-435	1594	5	5321	CARDINAL
ftr-435	1594	6	fed	ORG
ftr-435	1595	1	7/17/00	CARDINAL
ftr-435	1596	1	67	CARDINAL
ftr-435	1597	1	sixth	ORDINAL
ftr-435	1597	2	william j. o�	PERSON
ftr-435	1597	3	98	CARDINAL
ftr-435	1597	4	227	CARDINAL
ftr-435	1597	5	1992	DATE
ftr-435	1597	6	67	CARDINAL
ftr-435	1597	7	994 f.2d 302	QUANTITY
ftr-435	1597	8	6th	ORDINAL
ftr-435	1597	9	1993	DATE
ftr-435	1598	1	2 percent	PERCENT
ftr-435	1600	1	meyer	PERSON
ftr-435	1600	2	two percent	PERCENT
ftr-435	1601	1	second	ORDINAL
ftr-435	1605	1	2002	DATE
ftr-435	1605	2	699 20	CARDINAL
ftr-435	1606	1	world war ii	EVENT
ftr-435	1606	2	clinton	PERSON
ftr-435	1606	3	white house	ORG
ftr-435	1607	1	monica lewinsky	PERSON
ftr-435	1608	1	3	CARDINAL
ftr-435	1608	2	t.c.	PERSON
ftr-435	1609	1	2001-158	DATE
ftr-435	1609	2	6/29/01	CARDINAL
ftr-435	1610	1	marlin	PRODUCT
ftr-435	1611	1	approximately $1.4 million	MONEY
ftr-435	1611	2	seven years	DATE
ftr-435	1612	1	183	CARDINAL
ftr-435	1623	1	one	CARDINAL
ftr-435	1623	2	two	CARDINAL
ftr-435	1623	3	a year	DATE
ftr-435	1623	4	one	CARDINAL
ftr-435	1623	5	that year	DATE
ftr-435	1626	1	nuf	PERSON
ftr-435	1627	1	4.	PERCENT
ftr-435	1628	1	270	CARDINAL
ftr-435	1628	2	786	CARDINAL
ftr-435	1628	3	88	CARDINAL
ftr-435	1628	4	6752,	DATE
ftr-435	1629	1	¶ 50,753	CARDINAL
ftr-435	1629	2	9th	ORDINAL
ftr-435	1631	1	114	CARDINAL
ftr-435	1631	2	206	CARDINAL
ftr-435	1631	3	2000	DATE
ftr-435	1632	1	nine	CARDINAL
ftr-435	1634	1	the tax court	ORG
ftr-435	1634	2	parr	PERSON
ftr-435	1634	3	164	CARDINAL
ftr-435	1634	4	1964	DATE
ftr-435	1636	1	280a	ORG
ftr-435	1636	2	700	CARDINAL
ftr-435	1636	3	florida	GPE
ftr-435	1636	4	21	CARDINAL
ftr-435	1637	1	heine	PERSON
ftr-435	1637	2	at least one	CARDINAL
ftr-435	1639	1	1	CARDINAL
ftr-435	1640	1	popov v. commissioner	PERSON
ftr-435	1640	2	246	CARDINAL
ftr-435	1640	3	1190	CARDINAL
ftr-435	1640	4	2001-	DATE
ftr-435	1640	5	¶ 50,353	CARDINAL
ftr-435	1640	6	87	CARDINAL
ftr-435	1640	7	1735	CARDINAL
ftr-435	1640	8	9th	ORDINAL
ftr-435	1641	1	4/17/01	CARDINAL
ftr-435	1642	1	one	CARDINAL
ftr-435	1642	2	four-year-old	DATE
ftr-435	1644	1	506	CARDINAL
ftr-435	1644	2	168	CARDINAL
ftr-435	1644	3	1993	DATE
ftr-435	1645	1	german	NORP
ftr-435	1645	2	heinrich heine,21	PERSON
ftr-435	1646	1	four-year-old	DATE
ftr-435	1646	2	280a	PRODUCT
ftr-435	1647	1	2002	DATE
ftr-435	1647	2	701 22	DATE
ftr-435	1648	1	v.a.4.b	PERSON
ftr-435	1649	1	1	CARDINAL
ftr-435	1649	2	2001	DATE
ftr-435	1649	3	a.	PERSON
ftr-435	1650	1	2001	DATE
ftr-435	1650	2	2004	DATE
ftr-435	1650	3	2001	DATE
ftr-435	1650	4	35,750	MONEY
ftr-435	1650	5	45,000	MONEY
ftr-435	1651	1	2006	DATE
ftr-435	1651	2	2010	DATE
ftr-435	1652	1	2001	DATE
ftr-435	1652	2	151	CARDINAL
ftr-435	1652	3	2/3	CARDINAL
ftr-435	1652	4	2006	DATE
ftr-435	1652	5	2007	DATE
ftr-435	1652	6	1/3	CARDINAL
ftr-435	1652	7	2008	DATE
ftr-435	1652	8	2009	DATE
ftr-435	1653	1	2010	DATE
ftr-435	1655	1	2001	DATE
ftr-435	1655	2	december 31, 2010	DATE
ftr-435	1656	1	2011	DATE
ftr-435	1657	1	c. marriage	PERSON
ftr-435	1657	2	2).22	CARDINAL
ftr-435	1657	3	2001	DATE
ftr-435	1658	1	2005	DATE
ftr-435	1658	2	five years	DATE
ftr-435	1658	3	2009	DATE
ftr-435	1659	1	2001	DATE
ftr-435	1659	2	december 31, 2010	DATE
ftr-435	1660	1	d. pease	PERSON
ftr-435	1661	1	2001	DATE
ftr-435	1661	2	68	CARDINAL
ftr-435	1661	3	2/3	CARDINAL
ftr-435	1661	4	2006	DATE
ftr-435	1661	5	2007	DATE
ftr-435	1661	6	1/3	CARDINAL
ftr-435	1661	7	2008	DATE
ftr-435	1661	8	2009	DATE
ftr-435	1661	9	2010	DATE
ftr-435	1662	1	irc § 68(f	ORG
ftr-435	1663	1	2011	DATE
ftr-435	1665	1	600	MONEY
ftr-435	1665	2	years 2001 through 2004	DATE
ftr-435	1665	3	1,000	MONEY
ftr-435	1665	4	2010	DATE
ftr-435	1666	1	2001	DATE
ftr-435	1666	2	24	CARDINAL
ftr-435	1666	3	702	CARDINAL
ftr-435	1666	4	florida	GPE
ftr-435	1666	5	23	CARDINAL
ftr-435	1667	1	the beginning and end	DATE
ftr-435	1667	2	1,000	MONEY
ftr-435	1667	3	2002	DATE
ftr-435	1667	4	2003	DATE
ftr-435	1667	5	2004	DATE
ftr-435	1667	6	2,000	MONEY
ftr-435	1667	7	2005	DATE
ftr-435	1667	8	2006	DATE
ftr-435	1667	9	2007	DATE
ftr-435	1667	10	3,000	MONEY
ftr-435	1667	11	years	DATE
ftr-435	1667	12	2007	DATE
ftr-435	1668	1	2001	DATE
ftr-435	1668	2	2010	DATE
ftr-435	1669	1	2001	DATE
ftr-435	1669	2	2004	DATE
ftr-435	1669	3	ten percent	PERCENT
ftr-435	1669	4	10,000	MONEY
ftr-435	1669	5	2002	DATE
ftr-435	1670	1	24(d)(1)(b)(i	CARDINAL
ftr-435	1671	1	2005	DATE
ftr-435	1671	2	2010	DATE
ftr-435	1671	3	15 percent	PERCENT
ftr-435	1672	1	section 24(d	LAW
ftr-435	1672	2	three	CARDINAL
ftr-435	1676	1	f.	PERSON
ftr-435	1676	2	2001	DATE
ftr-435	1677	1	2001	DATE
ftr-435	1678	1	first	ORDINAL
ftr-435	1680	1	second	ORDINAL
ftr-435	1685	1	msa	ORG
ftr-435	1686	1	2002	DATE
ftr-435	1687	1	section 62(a)(18	LAW
ftr-435	1687	2	2001	DATE
ftr-435	1687	3	msa	ORG
ftr-435	1688	1	2001-99, 2001-42	DATE
ftr-435	1689	1	340	CARDINAL
ftr-435	1689	2	9/29/01	CARDINAL
ftr-435	1690	1	h.	PERSON
ftr-435	1692	1	2003	DATE
ftr-435	1692	2	21	CARDINAL
ftr-435	1692	3	35 percent	PERCENT
ftr-435	1693	1	2001	DATE
ftr-435	1693	2	2002	DATE
ftr-435	1693	3	703 24	DATE
ftr-435	1694	1	american	NORP
ftr-435	1694	2	sop	ORG
ftr-435	1695	1	3,000	MONEY
ftr-435	1695	2	only one	CARDINAL
ftr-435	1695	3	6,000	MONEY
ftr-435	1695	4	two	CARDINAL
ftr-435	1696	1	1,050	MONEY
ftr-435	1696	2	one	CARDINAL
ftr-435	1696	3	2,100	MONEY
ftr-435	1696	4	two	CARDINAL
ftr-435	1697	1	2001	DATE
ftr-435	1697	2	15,000	MONEY
ftr-435	1697	3	10,000	MONEY
ftr-435	1698	1	more than $38,000	MONEY
ftr-435	1698	2	only 20 percent	PERCENT
ftr-435	1699	1	i. adoption	PERSON
ftr-435	1701	1	2001	DATE
ftr-435	1701	2	23	CARDINAL
ftr-435	1701	3	2010	DATE
ftr-435	1701	4	2001	DATE
ftr-435	1702	1	10,000	MONEY
ftr-435	1703	1	2003	DATE
ftr-435	1703	2	10,000	MONEY
ftr-435	1704	1	23(a)(1)(b	CARDINAL
ftr-435	1705	1	section 23(b)(2	LAW
ftr-435	1705	2	150,000	MONEY
ftr-435	1706	1	190,000	MONEY
ftr-435	1707	1	years	DATE
ftr-435	1707	2	2001	DATE
ftr-435	1708	1	j. adoption	PERSON
ftr-435	1708	2	2001	DATE
ftr-435	1709	1	2001	DATE
ftr-435	1709	2	137	CARDINAL
ftr-435	1709	3	2011	DATE
ftr-435	1709	4	2001	DATE
ftr-435	1710	1	10,000	MONEY
ftr-435	1711	1	150,000	MONEY
ftr-435	1712	1	190,000	MONEY
ftr-435	1713	1	704	CARDINAL
ftr-435	1713	2	florida	GPE
ftr-435	1713	3	1	CARDINAL
ftr-435	1714	1	2001	DATE
ftr-435	1714	2	529	PRODUCT
ftr-435	1716	1	section 529	LAW
ftr-435	1717	1	529	PRODUCT
ftr-435	1718	1	529	PRODUCT
ftr-435	1718	2	529	CARDINAL
ftr-435	1719	1	section 539(c)(3)(c	LAW
ftr-435	1719	2	one	CARDINAL
ftr-435	1721	1	529	CARDINAL
ftr-435	1721	2	the same year	DATE
ftr-435	1721	3	539(c)(3)(b)(vi	CARDINAL
ftr-435	1721	4	529	PRODUCT
ftr-435	1722	1	529	PRODUCT
ftr-435	1722	2	529	PRODUCT
ftr-435	1723	1	the year	DATE
ftr-435	1723	2	529	PRODUCT
ftr-435	1724	1	a.	PERSON
ftr-435	1724	2	2001-55, 2001-39	DATE
ftr-435	1725	1	299	CARDINAL
ftr-435	1725	2	9/8/01	CARDINAL
ftr-435	1726	1	529	PRODUCT
ftr-435	1726	2	529	PRODUCT
ftr-435	1726	3	529	PRODUCT
ftr-435	1726	4	annually	DATE
ftr-435	1727	1	2001-81, 2001-52	DATE
ftr-435	1728	1	617	CARDINAL
ftr-435	1728	2	12/11/01	CARDINAL
ftr-435	1729	1	529	CARDINAL
ftr-435	1729	2	2001	DATE
ftr-435	1730	1	2002	DATE
ftr-435	1730	2	705 2	CARDINAL
ftr-435	1731	1	2001	DATE
ftr-435	1731	2	530	CARDINAL
ftr-435	1731	3	2002	DATE
ftr-435	1732	1	first	ORDINAL
ftr-435	1732	2	paul coverdell	PERSON
ftr-435	1732	3	ga	ORG
ftr-435	1733	1	second	ORDINAL
ftr-435	1733	2	annual	DATE
ftr-435	1733	3	$500 to $2,000	MONEY
ftr-435	1734	1	a year	DATE
ftr-435	1734	2	the year	DATE
ftr-435	1734	3	the following year	DATE
ftr-435	1734	4	the year	DATE
ftr-435	1736	1	third	ORDINAL
ftr-435	1736	2	530	CARDINAL
ftr-435	1737	1	between $190,000	MONEY
ftr-435	1737	2	220,000	MONEY
ftr-435	1738	1	18-year old	DATE
ftr-435	1742	1	the year	DATE
ftr-435	1743	1	3	CARDINAL
ftr-435	1745	1	2001	DATE
ftr-435	1745	2	222	CARDINAL
ftr-435	1746	1	222	CARDINAL
ftr-435	1746	2	reg	CARDINAL
ftr-435	1747	1	1.162-5	CARDINAL
ftr-435	1753	1	222	CARDINAL
ftr-435	1754	1	2002	DATE
ftr-435	1754	2	2003	DATE
ftr-435	1754	3	65,000	MONEY
ftr-435	1754	4	130,000	MONEY
ftr-435	1754	5	3,000	MONEY
ftr-435	1756	1	2004	DATE
ftr-435	1756	2	2005	DATE
ftr-435	1756	3	4,000	MONEY
ftr-435	1756	4	706	CARDINAL
ftr-435	1756	5	florida	GPE
ftr-435	1756	6	65,000	MONEY
ftr-435	1756	7	130,000	MONEY
ftr-435	1757	1	2,000	MONEY
ftr-435	1757	2	80,000	MONEY
ftr-435	1757	3	160,000	MONEY
ftr-435	1758	1	80,000	MONEY
ftr-435	1758	2	160,000	MONEY
ftr-435	1760	1	§§ 135	ORG
ftr-435	1760	2	529	CARDINAL
ftr-435	1760	3	530	CARDINAL
ftr-435	1761	1	222	CARDINAL
ftr-435	1761	2	222	CARDINAL
ftr-435	1762	1	section 222	LAW
ftr-435	1762	2	2005	DATE
ftr-435	1763	1	4	CARDINAL
ftr-435	1764	1	2001	DATE
ftr-435	1764	2	221	CARDINAL
ftr-435	1764	3	two	CARDINAL
ftr-435	1765	1	first	ORDINAL
ftr-435	1765	2	the first sixty months	DATE
ftr-435	1766	1	second	ORDINAL
ftr-435	1767	1	years after 2001	DATE
ftr-435	1767	2	50,000	MONEY
ftr-435	1767	3	100,000	MONEY
ftr-435	1768	1	65,000	MONEY
ftr-435	1768	2	130,000	MONEY
ftr-435	1769	1	2001	DATE
ftr-435	1770	1	irc § 221(g	ORG
ftr-435	1771	1	vi	PERSON
ftr-435	1771	2	1	CARDINAL
ftr-435	1772	1	8936	DATE
ftr-435	1772	2	section 118(c	LAW
ftr-435	1772	3	66	CARDINAL
ftr-435	1772	4	2252	CARDINAL
ftr-435	1772	5	1/11/01	CARDINAL
ftr-435	1773	1	reg	CARDINAL
ftr-435	1774	1	1.118-2	CARDINAL
ftr-435	1775	1	2	CARDINAL
ftr-435	1775	2	1999	DATE
ftr-435	1775	3	§§ 357(c	ORG
ftr-435	1775	4	wouldn	GPE
ftr-435	1777	1	t.c.	PERSON
ftr-435	1778	1	2001-99	DATE
ftr-435	1779	1	cohen	PERSON
ftr-435	1779	2	2002	DATE
ftr-435	1779	3	707	CARDINAL
ftr-435	1780	1	1999	DATE
ftr-435	1781	1	1999	DATE
ftr-435	1781	2	congress	ORG
ftr-435	1781	3	section 357(c	LAW
ftr-435	1781	4	october 18, 1998	DATE
ftr-435	1782	1	1999	DATE
ftr-435	1783	1	106	CARDINAL
ftr-435	1783	2	sec	ORG
ftr-435	1783	3	113	CARDINAL
ftr-435	1784	1	127	CARDINAL
ftr-435	1784	2	184	CARDINAL
ftr-435	1785	1	section 357(c)(1	LAW
ftr-435	1786	1	sec	ORG
ftr-435	1786	2	3001(d)(4	CARDINAL
ftr-435	1786	3	113	CARDINAL
ftr-435	1787	1	182	CARDINAL
ftr-435	1788	1	congress	ORG
ftr-435	1788	2	section 357(d	LAW
ftr-435	1788	3	section 357(d)(1)(a	LAW
ftr-435	1792	1	3001(b	CARDINAL
ftr-435	1792	2	113	CARDINAL
ftr-435	1793	1	182	CARDINAL
ftr-435	1794	1	1999	DATE
ftr-435	1794	2	1993	DATE
ftr-435	1795	1	section 357(d)(1)(a	LAW
ftr-435	1795	2	1999	DATE
ftr-435	1796	1	section 357	LAW
ftr-435	1796	2	congress	ORG
ftr-435	1797	1	1	CARDINAL
ftr-435	1799	1	t.d	PERSON
ftr-435	1800	1	66	CARDINAL
ftr-435	1801	1	january	DATE
ftr-435	1801	2	8924	DATE
ftr-435	1801	3	66	CARDINAL
ftr-435	1801	4	723	CARDINAL
ftr-435	1801	5	1/4/01	CARDINAL
ftr-435	1803	1	1.301-1t(g	CARDINAL
ftr-435	1805	1	reg-106791-00	DATE
ftr-435	1806	1	708	CARDINAL
ftr-435	1806	2	florida	GPE
ftr-435	1807	1	1	CARDINAL
ftr-435	1807	2	2	CARDINAL
ftr-435	1808	1	september	DATE
ftr-435	1810	1	1.301-1t(g	CARDINAL
ftr-435	1810	2	reg	CARDINAL
ftr-435	1811	1	1.301-1(g	CARDINAL
ftr-435	1812	1	2.	CARDINAL
ftr-435	1814	1	2001-1, 2001-9	DATE
ftr-435	1815	1	726	CARDINAL
ftr-435	1815	2	2/26/01	CARDINAL
ftr-435	1816	1	162	CARDINAL
ftr-435	1818	1	3.	CARDINAL
ftr-435	1819	1	section 304 trumps §	LAW
ftr-435	1819	2	351	CARDINAL
ftr-435	1820	1	116 t.c	QUANTITY
ftr-435	1821	1	296	CARDINAL
ftr-435	1821	2	5/15/01	CARDINAL
ftr-435	1821	3	117	CARDINAL
ftr-435	1822	1	82	CARDINAL
ftr-435	1822	2	8/23/01	CARDINAL
ftr-435	1823	1	two	CARDINAL
ftr-435	1824	1	approximately $175,000	MONEY
ftr-435	1825	1	approximately $89,000	MONEY
ftr-435	1825	2	an additional $163,000	MONEY
ftr-435	1826	1	approximately $175,000	MONEY
ftr-435	1826	2	approximately $77,000	MONEY
ftr-435	1827	1	175,000	MONEY
ftr-435	1828	1	nims	WORK_OF_ART
ftr-435	1828	2	§§ 304	ORG
ftr-435	1829	1	351	CARDINAL
ftr-435	1830	1	nims	PERSON
ftr-435	1831	1	174,000	MONEY
ftr-435	1831	2	304(b)(3)(b)(i	CARDINAL
ftr-435	1832	1	89,000	MONEY
ftr-435	1832	2	77,000	MONEY
ftr-435	1832	3	2002	DATE
ftr-435	1832	4	709	CARDINAL
ftr-435	1832	5	only $12,000	MONEY
ftr-435	1832	6	174,000	MONEY
ftr-435	1833	1	161,000	MONEY
ftr-435	1833	2	301	CARDINAL
ftr-435	1834	1	4	CARDINAL
ftr-435	1836	1	666,000	MONEY
ftr-435	1837	1	bemidji distributing co.	ORG
ftr-435	1837	2	t.c.	PERSON
ftr-435	1838	1	260	CARDINAL
ftr-435	1839	1	197	CARDINAL
ftr-435	1839	2	1,000,000	MONEY
ftr-435	1839	3	200,000	MONEY
ftr-435	1839	4	two-year	DATE
ftr-435	1840	1	817,461	MONEY
ftr-435	1841	1	parr	PERSON
ftr-435	1841	2	only $334,000	MONEY
ftr-435	1841	3	666,000	MONEY
ftr-435	1842	1	an additional $666,000	MONEY
ftr-435	1842	2	zero	CARDINAL
ftr-435	1843	1	c. liquidations 1	PERSON
ftr-435	1845	1	8970	CARDINAL
ftr-435	1845	2	66	CARDINAL
ftr-435	1845	3	64911	CARDINAL
ftr-435	1845	4	reg-110659-00	DATE
ftr-435	1845	5	66	CARDINAL
ftr-435	1845	6	3959	CARDINAL
ftr-435	1845	7	1/16/01	CARDINAL
ftr-435	1848	1	301.7701-3(g)(2)(ii	DATE
ftr-435	1850	1	332	CARDINAL
ftr-435	1850	2	337	CARDINAL
ftr-435	1851	1	332	CARDINAL
ftr-435	1852	1	12/17/01	DATE
ftr-435	1852	2	11/29/99	CARDINAL
ftr-435	1853	1	710	CARDINAL
ftr-435	1853	2	florida	GPE
ftr-435	1854	1	1	CARDINAL
ftr-435	1854	2	a. �	PERSON
ftr-435	1855	1	531	CARDINAL
ftr-435	1855	2	u.s. 206, 2001-	DATE
ftr-435	1856	1	¶ 50,147	CARDINAL
ftr-435	1856	2	87	CARDINAL
ftr-435	1856	3	417	CARDINAL
ftr-435	1856	4	1/9/01	CARDINAL
ftr-435	1857	1	gitlitz	PERSON
ftr-435	1857	2	50 percent	PERCENT
ftr-435	1857	3	2,021,096	MONEY
ftr-435	1858	1	2,181,748	MONEY
ftr-435	1860	1	1367(a)(1	CARDINAL
ftr-435	1862	1	nelson	PERSON
ftr-435	1862	2	110 t.c	QUANTITY
ftr-435	1862	3	114	CARDINAL
ftr-435	1862	4	1998	DATE
ftr-435	1862	5	182	CARDINAL
ftr-435	1862	6	1152	CARDINAL
ftr-435	1862	7	10th	ORDINAL
ftr-435	1863	1	7/6/99	DATE
ftr-435	1863	2	§§	ORG
ftr-435	1863	3	1366(a)(1)(a	CARDINAL
ftr-435	1865	1	irs	ORG
ftr-435	1865	2	108(d)(7)(a	CARDINAL
ftr-435	1865	3	the s corporation level	ORG
ftr-435	1865	4	§ 108(b	ORG
ftr-435	1866	1	section 108	LAW
ftr-435	1868	1	182	CARDINAL
ftr-435	1868	2	1152	CARDINAL
ftr-435	1868	3	99	CARDINAL
ftr-435	1868	4	¶ 50,646	CARDINAL
ftr-435	1868	5	84 a.f.t.r.2d 5067	PERCENT
ftr-435	1868	6	10th	ORDINAL
ftr-435	1869	1	tenth	ORDINAL
ftr-435	1871	1	108(d)(7)(a	CARDINAL
ftr-435	1871	2	the s corporation level	ORG
ftr-435	1871	3	§ 108(b	ORG
ftr-435	1872	1	the year following the year	DATE
ftr-435	1873	1	2002	DATE
ftr-435	1873	2	711	CARDINAL
ftr-435	1874	1	§ 108(b	ORG
ftr-435	1874	2	prior years	DATE
ftr-435	1875	1	d.	NORP
ftr-435	1876	1	the supreme court	ORG
ftr-435	1876	2	8	CARDINAL
ftr-435	1876	3	justice thomas	PERSON
ftr-435	1876	4	1367	DATE
ftr-435	1877	1	the s corporation	ORG
ftr-435	1877	2	§ 108(b	ORG
ftr-435	1877	3	§ 108(b	ORG
ftr-435	1877	4	the year	DATE
ftr-435	1877	5	that year	DATE
ftr-435	1885	1	congress	ORG
ftr-435	1887	1	1.1366-1(a)(2)(viii	TIME
ftr-435	1888	1	8852	DATE
ftr-435	1888	2	64	CARDINAL
ftr-435	1888	3	12/22/99	CARDINAL
ftr-435	1888	4	treasury	ORG
ftr-435	1888	5	reg	CARDINAL
ftr-435	1889	1	1.1366-1(a)(2)(viii	TIME
ftr-435	1889	2	§§	ORG
ftr-435	1889	3	1367	DATE
ftr-435	1896	1	712	CARDINAL
ftr-435	1896	2	florida	GPE
ftr-435	1900	1	2002	DATE
ftr-435	1900	2	gitlitz v. commissioner	PERSON
ftr-435	1900	3	121	CARDINAL
ftr-435	1900	4	s. ct	PERSON
ftr-435	1901	1	701	CARDINAL
ftr-435	1901	2	1/9/01	CARDINAL
ftr-435	1902	1	10/11/01	DATE
ftr-435	1902	2	3/1/02	CARDINAL
ftr-435	1903	1	2	CARDINAL
ftr-435	1904	1	248	CARDINAL
ftr-435	1904	2	572	CARDINAL
ftr-435	1904	3	87	CARDINAL
ftr-435	1904	4	1673	DATE
ftr-435	1904	5	2001-	DATE
ftr-435	1905	1	¶ 50,355	CARDINAL
ftr-435	1905	2	7th	ORDINAL
ftr-435	1906	1	4/13/01	CARDINAL
ftr-435	1907	1	g t.c	PERSON
ftr-435	1908	1	1999-425	DATE
ftr-435	1908	2	12/29/99	CARDINAL
ftr-435	1909	1	$1.2 million	MONEY
ftr-435	1909	2	$10 million	MONEY
ftr-435	1913	1	two	CARDINAL
ftr-435	1914	1	the s corporation	ORG
ftr-435	1915	1	posner	PERSON
ftr-435	1917	1	posner	PERSON
ftr-435	1918	1	two	CARDINAL
ftr-435	1918	2	2002	DATE
ftr-435	1918	3	713	CARDINAL
ftr-435	1926	1	3.	CARDINAL
ftr-435	1926	2	66	CARDINAL
ftr-435	1926	3	8/24/01	CARDINAL
ftr-435	1928	1	1.1361-1	CARDINAL
ftr-435	1928	2	1361	CARDINAL
ftr-435	1928	3	1996	DATE
ftr-435	1928	4	2-year	DATE
ftr-435	1928	5	60 days	DATE
ftr-435	1929	1	2-year	DATE
ftr-435	1930	1	the end of	DATE
ftr-435	1930	2	2-year	DATE
ftr-435	1931	1	16-day	DATE
ftr-435	1932	1	4	CARDINAL
ftr-435	1932	2	1374	CARDINAL
ftr-435	1934	1	2001-50, 2001-43	DATE
ftr-435	1935	1	343	CARDINAL
ftr-435	1935	2	10/10/01	DATE
ftr-435	1936	1	1374	CARDINAL
ftr-435	1936	2	10-year	DATE
ftr-435	1937	1	irs	ORG
ftr-435	1938	1	1	CARDINAL
ftr-435	1938	2	1374	CARDINAL
ftr-435	1939	1	section 631	LAW
ftr-435	1939	2	714	CARDINAL
ftr-435	1939	3	florida	GPE
ftr-435	1940	1	1374	CARDINAL
ftr-435	1941	1	5	CARDINAL
ftr-435	1942	1	alton bean v. commissioner	ORG
ftr-435	1942	2	268	CARDINAL
ftr-435	1942	3	553	CARDINAL
ftr-435	1942	4	2001-	DATE
ftr-435	1942	5	¶ 50,669	CARDINAL
ftr-435	1942	6	88	CARDINAL
ftr-435	1943	1	eighth	ORDINAL
ftr-435	1943	2	hansen	PERSON
ftr-435	1943	3	the s corporation	ORG
ftr-435	1946	1	1992	DATE
ftr-435	1948	1	1	CARDINAL
ftr-435	1949	1	the day	DATE
ftr-435	1950	1	united dominion industries, inc.	ORG
ftr-435	1951	1	v. united states	GPE
ftr-435	1951	2	121	CARDINAL
ftr-435	1951	3	s. ct.	PERSON
ftr-435	1951	4	2001-	DATE
ftr-435	1951	5	50,430	CARDINAL
ftr-435	1951	6	87	CARDINAL
ftr-435	1951	7	2377	CARDINAL
ftr-435	1952	1	208	CARDINAL
ftr-435	1952	2	452	CARDINAL
ftr-435	1952	3	2000	CARDINAL
ftr-435	1952	4	¶ 50,310	CARDINAL
ftr-435	1952	5	85	CARDINAL
ftr-435	1952	6	1512	CARDINAL
ftr-435	1952	7	4th	ORDINAL
ftr-435	1953	1	3/24/00	CARDINAL
ftr-435	1954	1	four consecutive years	DATE
ftr-435	1955	1	10 years	DATE
ftr-435	1956	1	2 years	DATE
ftr-435	1957	1	1	CARDINAL
ftr-435	1958	1	1.1502-11(a	DATE
ftr-435	1958	2	2	CARDINAL
ftr-435	1959	1	10-year	DATE
ftr-435	1960	1	fourth	ORDINAL
ftr-435	1961	1	1.1502-12	CARDINAL
ftr-435	1961	2	2002	DATE
ftr-435	1961	3	715	CARDINAL
ftr-435	1961	4	nol	PRODUCT
ftr-435	1962	1	172	CARDINAL
ftr-435	1964	1	the supreme court	ORG
ftr-435	1964	2	10-year	DATE
ftr-435	1966	1	1.1502-21(f	QUANTITY
ftr-435	1966	2	nol	PERSON
ftr-435	1968	1	1.1502-12	CARDINAL
ftr-435	1970	1	nol	ORG
ftr-435	1972	1	justice thomas	PERSON
ftr-435	1974	1	1-2	CARDINAL
ftr-435	1976	1	leavell v. blades	ORG
ftr-435	1976	2	237	CARDINAL
ftr-435	1976	3	695	CARDINAL
ftr-435	1976	4	700	CARDINAL
ftr-435	1976	5	141	CARDINAL
ftr-435	1976	6	893	CARDINAL
ftr-435	1976	7	894	CARDINAL
ftr-435	1976	8	1911	DATE
ftr-435	1976	9	united states	GPE
ftr-435	1976	10	merriam	ORG
ftr-435	1976	11	263	CARDINAL
ftr-435	1976	12	u.s. 179	GPE
ftr-435	1976	13	188	CARDINAL
ftr-435	1976	14	68	CARDINAL
ftr-435	1976	15	l. ed.	PERSON
ftr-435	1976	16	240	CARDINAL
ftr-435	1976	17	44	CARDINAL
ftr-435	1976	18	s. ct.	PERSON
ftr-435	1976	19	69	CARDINAL
ftr-435	1976	20	1923	DATE
ftr-435	1977	1	bowers v. new york & albany literage co.	ORG
ftr-435	1977	2	273	CARDINAL
ftr-435	1977	3	346	CARDINAL
ftr-435	1977	4	716	CARDINAL
ftr-435	1977	5	florida	GPE
ftr-435	1977	6	350	CARDINAL
ftr-435	1977	7	71	CARDINAL
ftr-435	1977	8	l. ed	PERSON
ftr-435	1977	9	676	CARDINAL
ftr-435	1977	10	47	CARDINAL
ftr-435	1977	11	s. ct	PERSON
ftr-435	1977	12	389	CARDINAL
ftr-435	1977	13	1927	DATE
ftr-435	1978	1	american net & twine co.	ORG
ftr-435	1978	2	worthington	ORG
ftr-435	1978	3	141	CARDINAL
ftr-435	1978	4	468	CARDINAL
ftr-435	1978	5	474	CARDINAL
ftr-435	1978	6	l. ed	PERSON
ftr-435	1979	1	821	CARDINAL
ftr-435	1979	2	12	CARDINAL
ftr-435	1979	3	s. ct	PERSON
ftr-435	1980	1	55	CARDINAL
ftr-435	1980	2	1891	DATE
ftr-435	1981	1	benziger v. united states	ORG
ftr-435	1981	2	192	CARDINAL
ftr-435	1981	3	u.s.	GPE
ftr-435	1981	4	38	DATE
ftr-435	1981	5	55	DATE
ftr-435	1981	6	48	CARDINAL
ftr-435	1981	7	l. ed	PERSON
ftr-435	1981	8	331	CARDINAL
ftr-435	1981	9	24	CARDINAL
ftr-435	1981	10	s. ct	PERSON
ftr-435	1981	11	189	CARDINAL
ftr-435	1981	12	1904	DATE
ftr-435	1982	1	justice stevens	PERSON
ftr-435	1982	2	thomas	PERSON
ftr-435	1983	1	1	CARDINAL
ftr-435	1983	2	j.	PERSON
ftr-435	1985	1	indopco, inc.	ORG
ftr-435	1986	1	503	CARDINAL
ftr-435	1986	2	u.s. 79	DATE
ftr-435	1986	3	84	DATE
ftr-435	1986	4	117	CARDINAL
ftr-435	1987	1	2d 226	DATE
ftr-435	1987	2	112	CARDINAL
ftr-435	1987	3	s. ct	PERSON
ftr-435	1987	4	1039	CARDINAL
ftr-435	1987	5	1992	DATE
ftr-435	1987	6	319	CARDINAL
ftr-435	1987	7	590	CARDINAL
ftr-435	1987	8	593	CARDINAL
ftr-435	1987	9	87	CARDINAL
ftr-435	1987	10	l. ed.	PERSON
ftr-435	1988	1	1607	DATE
ftr-435	1988	2	63	CARDINAL
ftr-435	1988	3	s. ct.	PERSON
ftr-435	1988	4	1279	CARDINAL
ftr-435	1988	5	308	CARDINAL
ftr-435	1988	6	488	CARDINAL
ftr-435	1988	7	493	CARDINAL
ftr-435	1988	8	84	CARDINAL
ftr-435	1988	9	l. ed	PERSON
ftr-435	1989	1	416	CARDINAL
ftr-435	1989	2	60	CARDINAL
ftr-435	1989	3	s. ct	PERSON
ftr-435	1989	4	363	CARDINAL
ftr-435	1989	5	1940	DATE
ftr-435	1989	6	292	CARDINAL
ftr-435	1989	7	435	CARDINAL
ftr-435	1989	8	440	CARDINAL
ftr-435	1989	9	78 l. ed.	PERSON
ftr-435	1990	1	1348	CARDINAL
ftr-435	1990	2	54	CARDINAL
ftr-435	1990	3	s. ct	PERSON
ftr-435	1991	1	788	CARDINAL
ftr-435	1991	2	1934	DATE
ftr-435	1991	3	woolford realty co.	ORG
ftr-435	1992	1	286	CARDINAL
ftr-435	1992	2	319	CARDINAL
ftr-435	1992	3	326	CARDINAL
ftr-435	1992	4	76	CARDINAL
ftr-435	1992	5	l. ed	PERSON
ftr-435	1992	6	1128	CARDINAL
ftr-435	1992	7	52	CARDINAL
ftr-435	1992	8	s. ct	PERSON
ftr-435	1993	1	568	CARDINAL
ftr-435	1994	1	a. tax court	ORG
ftr-435	1994	2	sixth	ORDINAL
ftr-435	1995	1	intermet corp.	ORG
ftr-435	1996	1	111	CARDINAL
ftr-435	1997	1	294	CARDINAL
ftr-435	1997	2	209	CARDINAL
ftr-435	1997	3	3d 901	CARDINAL
ftr-435	1997	4	2000	CARDINAL
ftr-435	1998	1	¶ 50,382	CARDINAL
ftr-435	1998	2	85	CARDINAL
ftr-435	1998	3	2d	DATE
ftr-435	1999	1	1387	CARDINAL
ftr-435	1999	2	6th	ORDINAL
ftr-435	1999	3	4/20/00	CARDINAL
ftr-435	2001	1	1.1502-12	CARDINAL
ftr-435	2001	2	1.1502-21a	DATE
ftr-435	2001	3	nol	ORG
ftr-435	2003	1	nol	PRODUCT
ftr-435	2004	1	nol	PRODUCT
ftr-435	2006	1	1.1502-21a	CARDINAL
ftr-435	2006	2	nol	ORG
ftr-435	2006	3	2002	DATE
ftr-435	2006	4	717	CARDINAL
ftr-435	2007	1	1	CARDINAL
ftr-435	2007	2	intermet corp.	ORG
ftr-435	2008	1	117 t.c	QUANTITY
ftr-435	2008	2	113	CARDINAL
ftr-435	2008	3	209	CARDINAL
ftr-435	2008	4	6th	ORDINAL
ftr-435	2009	1	4/20/00	CARDINAL
ftr-435	2012	1	2	CARDINAL
ftr-435	2014	1	1.1502-20	CARDINAL
ftr-435	2015	1	v. united states	GPE
ftr-435	2015	2	255	CARDINAL
ftr-435	2015	3	1357	CARDINAL
ftr-435	2015	4	¶ 50,516	CARDINAL
ftr-435	2015	5	88	CARDINAL
ftr-435	2015	6	5058	DATE
ftr-435	2016	1	fed	ORG
ftr-435	2016	2	cir	PERSON
ftr-435	2017	1	7/6/01	DATE
ftr-435	2017	2	46	DATE
ftr-435	2019	1	500	CARDINAL
ftr-435	2019	2	2000	CARDINAL
ftr-435	2019	3	¶ 50,429	CARDINAL
ftr-435	2019	4	85	CARDINAL
ftr-435	2019	5	1439	CARDINAL
ftr-435	2019	6	fed	ORG
ftr-435	2020	1	4/21/00	CARDINAL
ftr-435	2021	1	$33 million	MONEY
ftr-435	2021	2	$22 million	MONEY
ftr-435	2023	1	1.1502-20	CARDINAL
ftr-435	2025	1	1.1502-20	CARDINAL
ftr-435	2025	2	1	CARDINAL
ftr-435	2025	3	2	CARDINAL
ftr-435	2025	4	3	CARDINAL
ftr-435	2028	1	1.1502-20	CARDINAL
ftr-435	2029	1	reg	CARDINAL
ftr-435	2030	1	1.1502-20	CARDINAL
ftr-435	2030	2	$28 million	MONEY
ftr-435	2031	1	reg	CARDINAL
ftr-435	2032	1	1.1502-20	CARDINAL
ftr-435	2033	1	meyer	PERSON
ftr-435	2034	1	1.1502-20	CARDINAL
ftr-435	2034	2	165	CARDINAL
ftr-435	2038	1	1.1502-20	CARDINAL
ftr-435	2038	2	congress	ORG
ftr-435	2038	3	718	CARDINAL
ftr-435	2038	4	florida	GPE
ftr-435	2039	1	§	ORG
ftr-435	2039	2	382	CARDINAL
ftr-435	2039	3	383	CARDINAL
ftr-435	2040	1	mayer	PERSON
ftr-435	2040	2	congress	ORG
ftr-435	2041	1	b. john williams	PERSON
ftr-435	2041	2	shearman & sterling	ORG
ftr-435	2041	3	irs	ORG
ftr-435	2042	1	a.	PERSON
ftr-435	2042	2	irs	ORG
ftr-435	2043	1	cc-2001-042	LAW
ftr-435	2043	2	8/30/01	CARDINAL
ftr-435	2043	3	irs	ORG
ftr-435	2043	4	rite aid corp.	ORG
ftr-435	2044	1	v. united states	GPE
ftr-435	2047	1	notice 200211, 2002-7	DATE
ftr-435	2048	1	526	CARDINAL
ftr-435	2048	2	2/1/02	CARDINAL
ftr-435	2049	1	irs	ORG
ftr-435	2050	1	1.1502-20	CARDINAL
ftr-435	2050	2	irs	ORG
ftr-435	2051	1	1.337(d)-2	CARDINAL
ftr-435	2051	2	1.1502-20	CARDINAL
ftr-435	2051	3	1.337(d)-2	CARDINAL
ftr-435	2052	1	irs	ORG
ftr-435	2052	2	treasury	ORG
ftr-435	2053	1	irs	ORG
ftr-435	2054	1	2002	DATE
ftr-435	2054	2	719 3	CARDINAL
ftr-435	2056	1	2001-31, 2001	DATE
ftr-435	2056	2	26	CARDINAL
ftr-435	2057	1	1348	CARDINAL
ftr-435	2057	2	6/25/01	CARDINAL
ftr-435	2058	1	irs	ORG
ftr-435	2059	1	77	CARDINAL
ftr-435	2059	2	1977-2	DATE
ftr-435	2059	3	53	DATE
ftr-435	2062	1	77	CARDINAL
ftr-435	2063	1	irs	ORG
ftr-435	2064	1	4	CARDINAL
ftr-435	2065	1	reg-125161-01	DATE
ftr-435	2065	2	section 446	LAW
ftr-435	2065	3	66	CARDINAL
ftr-435	2065	4	56262	DATE
ftr-435	2066	1	reg	CARDINAL
ftr-435	2067	1	1.4461(c)(2)(iii	CARDINAL
ftr-435	2068	1	1.1502-13(a)(3	DATE
ftr-435	2068	2	1995	DATE
ftr-435	2069	1	general motors corp.	ORG
ftr-435	2070	1	112 t.c	QUANTITY
ftr-435	2070	2	270	CARDINAL
ftr-435	2070	3	1999	DATE
ftr-435	2071	1	1.1502-13(b)(2	CARDINAL
ftr-435	2072	1	irs	ORG
ftr-435	2072	2	1.1502-13	CARDINAL
ftr-435	2073	1	5	CARDINAL
ftr-435	2073	2	irs	ORG
ftr-435	2074	1	reg-137519-01	DATE
ftr-435	2074	2	section 357(c	LAW
ftr-435	2074	3	66	CARDINAL
ftr-435	2074	4	57021	DATE
ftr-435	2076	1	1.1502-80(d	CARDINAL
ftr-435	2076	2	351	CARDINAL
ftr-435	2077	1	f. reorganizations	PERSON
ftr-435	2077	2	1	CARDINAL
ftr-435	2079	1	section 355(e	LAW
ftr-435	2079	2	66	CARDINAL
ftr-435	2079	3	76	DATE
ftr-435	2079	4	1/2/01	CARDINAL
ftr-435	2080	1	treasury	ORG
ftr-435	2082	1	355	CARDINAL
ftr-435	2082	2	reg-116733-98	DATE
ftr-435	2082	3	64	CARDINAL
ftr-435	2082	4	46155	DATE
ftr-435	2082	5	8/24/99	CARDINAL
ftr-435	2084	1	six	CARDINAL
ftr-435	2085	1	720	CARDINAL
ftr-435	2085	2	florida	GPE
ftr-435	2087	1	the 50 percent	PERCENT
ftr-435	2088	1	two	CARDINAL
ftr-435	2088	2	one	CARDINAL
ftr-435	2090	1	six	CARDINAL
ftr-435	2090	2	3	CARDINAL
ftr-435	2090	3	2	CARDINAL
ftr-435	2090	4	second	ORDINAL
ftr-435	2090	5	first	ORDINAL
ftr-435	2091	1	seventh	ORDINAL
ftr-435	2091	2	6 months	DATE
ftr-435	2093	1	eighth	ORDINAL
ftr-435	2093	2	6 months	DATE
ftr-435	2093	3	second	ORDINAL
ftr-435	2093	4	second	ORDINAL
ftr-435	2093	5	6 months	DATE
ftr-435	2093	6	first	ORDINAL
ftr-435	2094	1	ninth	ORDINAL
ftr-435	2095	1	five	CARDINAL
ftr-435	2095	2	3	CARDINAL
ftr-435	2095	3	2	CARDINAL
ftr-435	2095	4	second	ORDINAL
ftr-435	2095	5	first	ORDINAL
ftr-435	2096	1	one	CARDINAL
ftr-435	2096	2	first	ORDINAL
ftr-435	2096	3	second	ORDINAL
ftr-435	2097	1	sixth	ORDINAL
ftr-435	2098	1	1.355-2(b)(1	MONEY
ftr-435	2099	1	seventh	ORDINAL
ftr-435	2100	1	2002	DATE
ftr-435	2100	2	721	CARDINAL
ftr-435	2101	1	1	CARDINAL
ftr-435	2101	2	more than 6 months	DATE
ftr-435	2101	3	6 months	DATE
ftr-435	2103	1	2	CARDINAL
ftr-435	2103	2	more than 6 months	DATE
ftr-435	2103	3	6 months	DATE
ftr-435	2104	1	no more than 33%	PERCENT
ftr-435	2104	2	no more than 20 percent	PERCENT
ftr-435	2104	3	6 months	DATE
ftr-435	2105	1	3	CARDINAL
ftr-435	2105	2	more than 2 years	DATE
ftr-435	2105	3	6 months	DATE
ftr-435	2106	1	4	CARDINAL
ftr-435	2106	2	more than 2 years	DATE
ftr-435	2106	3	6 months	DATE
ftr-435	2107	1	5	CARDINAL
ftr-435	2107	2	5percent	ORG
ftr-435	2109	1	6	CARDINAL
ftr-435	2111	1	722	CARDINAL
ftr-435	2111	2	florida	GPE
ftr-435	2114	1	a.	PERSON
ftr-435	2115	1	second	ORDINAL
ftr-435	2116	1	section 355(e	LAW
ftr-435	2116	2	66	CARDINAL
ftr-435	2116	3	40590	DATE
ftr-435	2117	1	treasury	ORG
ftr-435	2117	2	1.355-7(e)(6	DATE
ftr-435	2117	3	7	CARDINAL
ftr-435	2118	1	2	CARDINAL
ftr-435	2120	1	2001-24, 2001-22	DATE
ftr-435	2121	1	1290	CARDINAL
ftr-435	2121	2	6/29/01	CARDINAL
ftr-435	2122	1	irs	ORG
ftr-435	2124	1	1.368-1(d)(4	CARDINAL
ftr-435	2126	1	1.368-2(f	QUANTITY
ftr-435	2127	1	1.368-2(k	CARDINAL
ftr-435	2128	1	1.368-2(k	CARDINAL
ftr-435	2129	1	second	ORDINAL
ftr-435	2130	1	irs	ORG
ftr-435	2132	1	section 368(a)(2)(c	LAW
ftr-435	2133	1	3	CARDINAL
ftr-435	2135	1	2001-25, 2001-22	DATE
ftr-435	2136	1	1291	CARDINAL
ftr-435	2136	2	5/29/01	CARDINAL
ftr-435	2137	1	irs	ORG
ftr-435	2137	2	fifty percent	PERCENT
ftr-435	2138	1	irs	ORG
ftr-435	2140	1	88	CARDINAL
ftr-435	2140	2	117	CARDINAL
ftr-435	2140	3	50 percent	PERCENT
ftr-435	2140	4	2002	DATE
ftr-435	2141	1	723	CARDINAL
ftr-435	2142	1	2001-25	DATE
ftr-435	2143	1	section 368(a)(2)(e	LAW
ftr-435	2144	1	§§	ORG
ftr-435	2145	1	4.	CARDINAL
ftr-435	2145	2	irs	ORG
ftr-435	2147	1	2001-26, 2001-23	DATE
ftr-435	2148	1	1297	CARDINAL
ftr-435	2149	1	irs	ORG
ftr-435	2149	2	two	CARDINAL
ftr-435	2149	3	51 percent	PERCENT
ftr-435	2149	4	49 percent	PERCENT
ftr-435	2149	5	two-third	CARDINAL
ftr-435	2149	6	one-third	CARDINAL
ftr-435	2149	7	16.67 percent	PERCENT
ftr-435	2150	1	§§	ORG
ftr-435	2150	2	368(a)(2)(e	CARDINAL
ftr-435	2150	3	368(a)(2)(e)(ii	CARDINAL
ftr-435	2151	1	king enterprises, inc.	ORG
ftr-435	2151	2	v. united states	GPE
ftr-435	2151	3	418	CARDINAL
ftr-435	2151	4	511	CARDINAL
ftr-435	2151	5	1969	DATE
ftr-435	2152	1	51 percent	PERCENT
ftr-435	2152	2	5	CARDINAL
ftr-435	2155	1	2001-46, 2001-42	DATE
ftr-435	2156	1	321	CARDINAL
ftr-435	2156	2	9/25/01	CARDINAL
ftr-435	2157	1	70 percent	PERCENT
ftr-435	2157	2	30 percent	PERCENT
ftr-435	2159	1	1	CARDINAL
ftr-435	2159	2	2	CARDINAL
ftr-435	2159	3	724	CARDINAL
ftr-435	2159	4	florida	GPE
ftr-435	2160	1	338	CARDINAL
ftr-435	2160	2	332	CARDINAL
ftr-435	2161	1	338	CARDINAL
ftr-435	2163	1	irs	ORG
ftr-435	2164	1	67	CARDINAL
ftr-435	2164	2	1967-2	DATE
ftr-435	2164	3	141	CARDINAL
ftr-435	2166	1	90-95	CARDINAL
ftr-435	2166	2	2	CARDINAL
ftr-435	2166	3	67	CARDINAL
ftr-435	2166	4	2	CARDINAL
ftr-435	2166	5	332	CARDINAL
ftr-435	2167	1	irs	ORG
ftr-435	2167	2	9/25/01	CARDINAL
ftr-435	2167	3	9/24/01	CARDINAL
ftr-435	2167	4	1	CARDINAL
ftr-435	2167	5	2	CARDINAL
ftr-435	2168	1	irs	ORG
ftr-435	2168	2	338(h)(10	CARDINAL
ftr-435	2169	1	6	CARDINAL
ftr-435	2171	1	2001-29, 2001-26	DATE
ftr-435	2172	1	1348	CARDINAL
ftr-435	2172	2	6/25/01	CARDINAL
ftr-435	2176	1	73-236	CARDINAL
ftr-435	2176	2	1973-1	DATE
ftr-435	2176	3	183	CARDINAL
ftr-435	2178	1	73-236	CARDINAL
ftr-435	2178	2	355	CARDINAL
ftr-435	2178	3	355	CARDINAL
ftr-435	2178	4	1.355-2(b	CARDINAL
ftr-435	2179	1	7	CARDINAL
ftr-435	2180	1	treasury	ORG
ftr-435	2181	1	reg-126485-01	DATE
ftr-435	2181	2	66	CARDINAL
ftr-435	2181	3	57400	CARDINAL
ftr-435	2182	1	treasury	ORG
ftr-435	2182	2	reg-10618698	DATE
ftr-435	2182	3	65	CARDINAL
ftr-435	2182	4	31115	DATE
ftr-435	2182	5	5/16/00	CARDINAL
ftr-435	2182	6	2002	DATE
ftr-435	2182	7	725	CARDINAL
ftr-435	2184	1	1.368-2(b)(1	MONEY
ftr-435	2186	1	irs	ORG
ftr-435	2186	2	these days	DATE
ftr-435	2186	3	jargon	ORG
ftr-435	2188	1	301.7701-2(a	QUANTITY
ftr-435	2189	1	reit subsidiaries	ORG
ftr-435	2191	1	301.7701-2(b	DATE
ftr-435	2194	1	the united states	GPE
ftr-435	2196	1	1	CARDINAL
ftr-435	2196	2	one	CARDINAL
ftr-435	2196	3	one	CARDINAL
ftr-435	2196	4	one	CARDINAL
ftr-435	2196	5	2	CARDINAL
ftr-435	2197	1	1	CARDINAL
ftr-435	2197	2	2000-5	DATE
ftr-435	2197	3	2000-1	DATE
ftr-435	2197	4	2 & 3	DATE
ftr-435	2197	5	4	CARDINAL
ftr-435	2197	6	5	CARDINAL
ftr-435	2197	7	6	CARDINAL
ftr-435	2199	1	8	CARDINAL
ftr-435	2199	2	5 years	DATE
ftr-435	2199	3	355	CARDINAL
ftr-435	2200	1	mclaulin v. commissioner	PERSON
ftr-435	2200	2	276	CARDINAL
ftr-435	2200	3	1269	CARDINAL
ftr-435	2200	4	2002-	DATE
ftr-435	2200	5	¶ 50,156	CARDINAL
ftr-435	2200	6	88	CARDINAL
ftr-435	2200	7	7324	DATE
ftr-435	2200	8	11th	ORDINAL
ftr-435	2201	1	115	CARDINAL
ftr-435	2201	2	255	CARDINAL
ftr-435	2202	1	rpi	ORG
ftr-435	2203	1	1993	DATE
ftr-435	2203	2	rpi	ORG
ftr-435	2203	3	50 percent	PERCENT
ftr-435	2203	4	the other 50 percent	PERCENT
ftr-435	2204	1	1993	DATE
ftr-435	2204	2	rpi�s sunbelt stock	ORG
ftr-435	2204	3	828,943	MONEY
ftr-435	2204	4	726	CARDINAL
ftr-435	2204	5	florida	GPE
ftr-435	2204	6	101,000	MONEY
ftr-435	2205	1	the same day	DATE
ftr-435	2205	2	three	CARDINAL
ftr-435	2205	3	355	CARDINAL
ftr-435	2206	1	the year	DATE
ftr-435	2207	1	halpern	PERSON
ftr-435	2207	2	less than 5 years	DATE
ftr-435	2207	3	rpi	ORG
ftr-435	2207	4	§§ 355(a)(1)(c	ORG
ftr-435	2208	1	halpern	PERSON
ftr-435	2208	2	5 years	DATE
ftr-435	2210	1	57	CARDINAL
ftr-435	2210	2	1957-1	DATE
ftr-435	2210	3	123	CARDINAL
ftr-435	2210	4	5 years	DATE
ftr-435	2212	1	335(c)(1	CARDINAL
ftr-435	2214	1	1.355-2(b	CARDINAL
ftr-435	2217	1	57	CARDINAL
ftr-435	2220	1	ridge	PERSON
ftr-435	2220	2	50%	PERCENT
ftr-435	2220	3	ridge	PERSON
ftr-435	2220	4	100%	PERCENT
ftr-435	2221	1	ridge	PERSON
ftr-435	2221	2	january 15th	DATE
ftr-435	2221	3	2002	DATE
ftr-435	2221	4	727 moment	PRODUCT
ftr-435	2222	1	five-year	DATE
ftr-435	2222	2	ridge	PERSON
ftr-435	2222	3	more than twelve years	DATE
ftr-435	2225	1	1	CARDINAL
ftr-435	2225	2	knight furniture co.	ORG
ftr-435	2226	1	t.c.	PERSON
ftr-435	2227	1	2001-19	DATE
ftr-435	2227	2	1/29/01	CARDINAL
ftr-435	2229	1	1	CARDINAL
ftr-435	2230	1	2000-12	DATE
ftr-435	2230	2	2000-9	DATE
ftr-435	2231	1	727	CARDINAL
ftr-435	2231	2	2/12/00	CARDINAL
ftr-435	2232	1	between september and december 2000	DATE
ftr-435	2234	1	a. pfas	PERSON
ftr-435	2234	2	lmsb	ORG
ftr-435	2235	1	proc	PERSON
ftr-435	2236	1	200122, 2001-9	DATE
ftr-435	2237	1	745	CARDINAL
ftr-435	2237	2	2/26/01	CARDINAL
ftr-435	2238	1	irs	ORG
ftr-435	2238	2	lmsb	ORG
ftr-435	2239	1	irs	ORG
ftr-435	2241	1	lmsb	ORG
ftr-435	2241	2	7121	DATE
ftr-435	2242	1	68	CARDINAL
ftr-435	2242	2	1968-1	DATE
ftr-435	2242	3	770	CARDINAL
ftr-435	2244	1	2000	CARDINAL
ftr-435	2244	2	6103(b)(2)(d	CARDINAL
ftr-435	2245	1	728	CARDINAL
ftr-435	2245	2	florida	GPE
ftr-435	2245	3	2	CARDINAL
ftr-435	2246	1	2000	DATE
ftr-435	2247	1	t.d. 8940	PERSON
ftr-435	2247	2	66	CARDINAL
ftr-435	2247	3	9925	DATE
ftr-435	2247	4	2/13/01	CARDINAL
ftr-435	2248	1	1.338-1	CARDINAL
ftr-435	2248	2	1.1060-1	CARDINAL
ftr-435	2248	3	reg-107069-97	DATE
ftr-435	2248	4	64	CARDINAL
ftr-435	2248	5	43462	DATE
ftr-435	2248	6	8/10/99	ORG
ftr-435	2248	7	1/6/00	CARDINAL
ftr-435	2248	8	t.d.	GPE
ftr-435	2248	9	8858	DATE
ftr-435	2248	10	65	CARDINAL
ftr-435	2248	11	1236	CARDINAL
ftr-435	2248	12	1/7/00	CARDINAL
ftr-435	2248	13	§§ 338	ORG
ftr-435	2248	14	1060	CARDINAL
ftr-435	2250	1	1.338-1	CARDINAL
ftr-435	2250	2	1.1060-1	CARDINAL
ftr-435	2250	3	§§ 338	ORG
ftr-435	2250	4	1060	CARDINAL
ftr-435	2251	1	irs	ORG
ftr-435	2251	2	three	CARDINAL
ftr-435	2251	3	1	CARDINAL
ftr-435	2251	4	338	CARDINAL
ftr-435	2251	5	2	CARDINAL
ftr-435	2251	6	3	CARDINAL
ftr-435	2253	1	four	CARDINAL
ftr-435	2253	2	1	CARDINAL
ftr-435	2253	3	2	CARDINAL
ftr-435	2253	4	3	CARDINAL
ftr-435	2253	5	seven	CARDINAL
ftr-435	2253	6	4	CARDINAL
ftr-435	2254	1	338	CARDINAL
ftr-435	2256	1	seven	CARDINAL
ftr-435	2256	2	annually	DATE
ftr-435	2256	3	section 197	LAW
ftr-435	2257	1	two	CARDINAL
ftr-435	2259	1	1.338-4	CARDINAL
ftr-435	2259	2	1.338-5	CARDINAL
ftr-435	2259	3	2002	DATE
ftr-435	2259	4	729	CARDINAL
ftr-435	2268	1	3	CARDINAL
ftr-435	2269	1	illinois	GPE
ftr-435	2270	1	117 t.c	QUANTITY
ftr-435	2270	2	39	CARDINAL
ftr-435	2270	3	6/31/01	CARDINAL
ftr-435	2271	1	approximately $126 million	MONEY
ftr-435	2272	1	lemelson v. champion	ORG
ftr-435	2272	2	975 f.2d	MONEY
ftr-435	2272	3	869	CARDINAL
ftr-435	2272	4	1992	DATE
ftr-435	2272	5	350,000	MONEY
ftr-435	2273	1	over $17 million	MONEY
ftr-435	2274	1	cohen	PERSON
ftr-435	2277	1	730	CARDINAL
ftr-435	2277	2	florida	GPE
ftr-435	2277	3	two	CARDINAL
ftr-435	2277	4	1	CARDINAL
ftr-435	2277	5	2	CARDINAL
ftr-435	2279	1	1.1060-1	CARDINAL
ftr-435	2279	2	vi	PERSON
ftr-435	2282	1	years 1	DATE
ftr-435	2282	2	reg-104876-00	DATE
ftr-435	2282	3	years	DATE
ftr-435	2282	4	66	CARDINAL
ftr-435	2282	5	3920	CARDINAL
ftr-435	2282	6	1/17/01	CARDINAL
ftr-435	2284	1	1.706-4	CARDINAL
ftr-435	2284	2	u.s taxation	GPE
ftr-435	2285	1	at least a	CARDINAL
ftr-435	2285	2	10-percent	PERCENT
ftr-435	2285	3	less than 20 percent	PERCENT
ftr-435	2286	1	2	CARDINAL
ftr-435	2287	1	proc	PERSON
ftr-435	2288	1	2001-43, 2001-34	DATE
ftr-435	2289	1	191	CARDINAL
ftr-435	2290	1	93-27	CARDINAL
ftr-435	2290	2	343	CARDINAL
ftr-435	2293	1	1.83-3(b	CARDINAL
ftr-435	2295	1	93-27	CARDINAL
ftr-435	2295	2	irs	ORG
ftr-435	2297	1	1	CARDINAL
ftr-435	2297	2	66	CARDINAL
ftr-435	2297	3	315	CARDINAL
ftr-435	2300	1	1.705	CARDINAL
ftr-435	2300	2	2002	DATE
ftr-435	2300	3	731	CARDINAL
ftr-435	2300	4	irs	ORG
ftr-435	2301	1	99-57	CARDINAL
ftr-435	2301	2	1999-2	DATE
ftr-435	2301	3	692	CARDINAL
ftr-435	2302	1	99-57	CARDINAL
ftr-435	2302	2	19992	DATE
ftr-435	2302	3	678	CARDINAL
ftr-435	2302	4	1	CARDINAL
ftr-435	2302	5	2	CARDINAL
ftr-435	2302	6	754	CARDINAL
ftr-435	2302	7	the year	DATE
ftr-435	2302	8	3	CARDINAL
ftr-435	2302	9	the tax year	DATE
ftr-435	2302	10	754	CARDINAL
ftr-435	2303	1	12/06/99	CARDINAL
ftr-435	2303	2	2	CARDINAL
ftr-435	2303	3	irs	ORG
ftr-435	2304	1	interhotel co., ltd.	ORG
ftr-435	2305	1	t.c.	PERSON
ftr-435	2306	1	2001-151	DATE
ftr-435	2306	2	6/22/01	CARDINAL
ftr-435	2306	3	221	CARDINAL
ftr-435	2306	4	1348	CARDINAL
ftr-435	2306	5	87	CARDINAL
ftr-435	2306	6	807	CARDINAL
ftr-435	2306	7	20011	DATE
ftr-435	2307	1	¶ 50,501	CARDINAL
ftr-435	2307	2	9th	ORDINAL
ftr-435	2308	1	5/22/00	CARDINAL
ftr-435	2308	2	t.c.	PERSON
ftr-435	2309	1	1997-44	DATE
ftr-435	2310	1	two	CARDINAL
ftr-435	2310	2	one	CARDINAL
ftr-435	2312	1	1.704-1(b)(2)(ii)(d	CARDINAL
ftr-435	2313	1	as 85 percent	PERCENT
ftr-435	2313	2	15 percent	PERCENT
ftr-435	2313	3	june 20, 1991	DATE
ftr-435	2313	4	1 percent	PERCENT
ftr-435	2313	5	a and 99 percent	PERCENT
ftr-435	2313	6	85 percent	PERCENT
ftr-435	2313	7	a and 15 percent	PERCENT
ftr-435	2313	8	june 20, 1991	DATE
ftr-435	2313	9	5,920,614	MONEY
ftr-435	2313	10	14,879,392	MONEY
ftr-435	2314	1	june 21, 1991	DATE
ftr-435	2314	2	85 percent	PERCENT
ftr-435	2314	3	a and 15 percent	PERCENT
ftr-435	2314	4	first	ORDINAL
ftr-435	2314	5	jacobs	PERSON
ftr-435	2314	6	post-june 20, 1991	EVENT
ftr-435	2315	1	reg	CARDINAL
ftr-435	2316	1	732	CARDINAL
ftr-435	2316	2	florida	GPE
ftr-435	2316	3	1.704-1(b)(3)(iii	TIME
ftr-435	2317	1	99 percent	PERCENT
ftr-435	2319	1	irs	ORG
ftr-435	2321	1	jacobs	PERSON
ftr-435	2321	2	under reg	MONEY
ftr-435	2324	1	5,920,614	MONEY
ftr-435	2325	1	jacob	PERSON
ftr-435	2325	2	irs	ORG
ftr-435	2326	1	1	CARDINAL
ftr-435	2327	1	8925	CARDINAL
ftr-435	2327	2	66	CARDINAL
ftr-435	2328	1	715	CARDINAL
ftr-435	2329	1	reg	CARDINAL
ftr-435	2331	1	1.752-1(f	DATE
ftr-435	2332	1	reg-111119999	DATE
ftr-435	2338	1	2002	DATE
ftr-435	2338	2	733	CARDINAL
ftr-435	2339	1	737	CARDINAL
ftr-435	2340	1	737	CARDINAL
ftr-435	2342	1	1.704-4(c)(4	DATE
ftr-435	2342	2	1.737-2(b	CARDINAL
ftr-435	2343	1	first	ORDINAL
ftr-435	2343	2	723	CARDINAL
ftr-435	2344	1	723	CARDINAL
ftr-435	2345	1	two	CARDINAL
ftr-435	2345	2	752	CARDINAL
ftr-435	2346	1	731	CARDINAL
ftr-435	2346	2	752	PRODUCT
ftr-435	2348	1	more than 50 percent	PERCENT
ftr-435	2349	1	two	CARDINAL
ftr-435	2349	2	more than 50 percent	PERCENT
ftr-435	2352	1	737	CARDINAL
ftr-435	2353	1	734	CARDINAL
ftr-435	2353	2	florida	GPE
ftr-435	2353	3	one	CARDINAL
ftr-435	2355	1	two	CARDINAL
ftr-435	2355	2	more than 50 percent	PERCENT
ftr-435	2358	1	1/4/01	CARDINAL
ftr-435	2358	2	1/11/00	CARDINAL
ftr-435	2359	1	1	CARDINAL
ftr-435	2361	1	gaf corp.	ORG
ftr-435	2362	1	114	CARDINAL
ftr-435	2363	1	519	CARDINAL
ftr-435	2363	2	6/29/00	CARDINAL
ftr-435	2363	3	10	CARDINAL
ftr-435	2364	1	l.p.	GPE
ftr-435	2364	2	$80 million	MONEY
ftr-435	2365	1	irs	ORG
ftr-435	2365	2	gaf	PERSON
ftr-435	2366	1	ruwe	PERSON
ftr-435	2367	1	halpern	PERSON
ftr-435	2367	2	maxwell v. commissioner	ORG
ftr-435	2367	3	87	CARDINAL
ftr-435	2368	1	783	CARDINAL
ftr-435	2368	2	1986	DATE
ftr-435	2369	1	2002	DATE
ftr-435	2369	2	735	CARDINAL
ftr-435	2370	1	a. rhone-poulenc surfactants & specialties	PERSON
ftr-435	2370	2	l.p.	GPE
ftr-435	2370	3	114	CARDINAL
ftr-435	2370	4	533	CARDINAL
ftr-435	2370	5	6/29/00	CARDINAL
ftr-435	2370	6	8	CARDINAL
ftr-435	2374	1	b.	PERSON
ftr-435	2375	1	rhone-poulenc surfactants & specialties	ORG
ftr-435	2375	2	l.p.	GPE
ftr-435	2376	1	249	CARDINAL
ftr-435	2376	2	175	CARDINAL
ftr-435	2376	3	2001-	DATE
ftr-435	2376	4	¶ 50,412	DATE
ftr-435	2376	5	87	CARDINAL
ftr-435	2376	6	2023	CARDINAL
ftr-435	2376	7	3rd	ORDINAL
ftr-435	2376	8	5/1/01	DATE
ftr-435	2376	9	114	CARDINAL
ftr-435	2376	10	533	CARDINAL
ftr-435	2376	11	6/29/00	CARDINAL
ftr-435	2377	1	§ 7482(a	ORG
ftr-435	2379	1	gaf	PERSON
ftr-435	2380	1	2	CARDINAL
ftr-435	2381	1	t.d	PERSON
ftr-435	2381	2	66	CARDINAL
ftr-435	2381	3	50541	DATE
ftr-435	2383	1	301.6221-1	CARDINAL
ftr-435	2386	1	469	CARDINAL
ftr-435	2388	1	irs	ORG
ftr-435	2388	2	6223	DATE
ftr-435	2390	1	45 days	DATE
ftr-435	2391	1	736	CARDINAL
ftr-435	2391	2	florida	GPE
ftr-435	2391	3	1997	DATE
ftr-435	2393	1	irs	ORG
ftr-435	2395	1	301.6226(e)-1	CARDINAL
ftr-435	2395	2	5-percent	PERCENT
ftr-435	2395	3	4/2/02	DATE
ftr-435	2396	1	callaway	PERSON
ftr-435	2397	1	231	CARDINAL
ftr-435	2397	2	106	CARDINAL
ftr-435	2397	3	2d	DATE
ftr-435	2399	1	3	CARDINAL
ftr-435	2399	2	phillips v. commissioner	PERSON
ftr-435	2399	3	272	CARDINAL
ftr-435	2399	4	1172	CARDINAL
ftr-435	2399	5	2002-1	DATE
ftr-435	2399	6	50,103	CARDINAL
ftr-435	2399	7	88	CARDINAL
ftr-435	2399	8	9th	ORDINAL
ftr-435	2401	1	irs	ORG
ftr-435	2401	2	hoyt	PERSON
ftr-435	2402	1	transpac drilling venture	ORG
ftr-435	2402	2	1982-12	DATE
ftr-435	2402	3	147	CARDINAL
ftr-435	2402	4	221	CARDINAL
ftr-435	2402	5	2d	DATE
ftr-435	2402	6	1998	DATE
ftr-435	2402	7	tmp	ORG
ftr-435	2402	8	irs	ORG
ftr-435	2402	9	irs	ORG
ftr-435	2403	1	noonan	PERSON
ftr-435	2403	2	two	CARDINAL
ftr-435	2404	1	irs	ORG
ftr-435	2405	1	hoyt	PERSON
ftr-435	2406	1	hoyt	PERSON
ftr-435	2406	2	irs	ORG
ftr-435	2407	1	phillips	PERSON
ftr-435	2407	2	hoyt	PERSON
ftr-435	2408	1	2002	DATE
ftr-435	2408	2	737	CARDINAL
ftr-435	2409	1	1	CARDINAL
ftr-435	2410	1	merrill lynch	ORG
ftr-435	2411	1	453	CARDINAL
ftr-435	2412	1	merrill lynch	ORG
ftr-435	2413	1	t.c.	PERSON
ftr-435	2414	1	1997-115	DATE
ftr-435	2414	2	3/5/97	CARDINAL
ftr-435	2414	3	157	CARDINAL
ftr-435	2414	4	231	CARDINAL
ftr-435	2414	5	98	CARDINAL
ftr-435	2415	1	¶ 50,790	CARDINAL
ftr-435	2415	2	82	CARDINAL
ftr-435	2415	3	6682	DATE
ftr-435	2415	4	3d	CARDINAL
ftr-435	2416	1	10/13/98	CARDINAL
ftr-435	2416	2	2-1	DATE
ftr-435	2417	1	526	CARDINAL
ftr-435	2417	2	1999	DATE
ftr-435	2418	1	laro	PERSON
ftr-435	2418	2	453	CARDINAL
ftr-435	2418	3	364	CARDINAL
ftr-435	2418	4	734	CARDINAL
ftr-435	2418	5	2d	DATE
ftr-435	2418	6	1966	DATE
ftr-435	2419	1	385	CARDINAL
ftr-435	2419	2	1967	DATE
ftr-435	2420	1	$105 million	MONEY
ftr-435	2420	2	1988	DATE
ftr-435	2420	3	1989	DATE
ftr-435	2420	4	three	CARDINAL
ftr-435	2420	5	about 90%	PERCENT
ftr-435	2420	6	colgate	ORG
ftr-435	2420	7	about 9%	PERCENT
ftr-435	2420	8	merrill lynch	ORG
ftr-435	2420	9	about 1%	PERCENT
ftr-435	2422	1	15a.453-1(c	DATE
ftr-435	2423	1	the several years	DATE
ftr-435	2423	2	1989	DATE
ftr-435	2424	1	u.s.	GPE
ftr-435	2425	1	90-percent	PERCENT
ftr-435	2426	1	1991	DATE
ftr-435	2426	2	about $100 million	MONEY
ftr-435	2426	3	1988	DATE
ftr-435	2427	1	third	ORDINAL
ftr-435	2428	1	third	ORDINAL
ftr-435	2429	1	foley	PERSON
ftr-435	2429	2	merrill lynch §	ORG
ftr-435	2429	3	453	CARDINAL
ftr-435	2430	1	asa investerings partnership	ORG
ftr-435	2430	2	t.c.	PERSON
ftr-435	2431	1	738	CARDINAL
ftr-435	2431	2	florida	GPE
ftr-435	2431	3	1998-305	CARDINAL
ftr-435	2431	4	8/20/98	CARDINAL
ftr-435	2432	1	merrill lynch §	ORG
ftr-435	2432	2	453	CARDINAL
ftr-435	2432	3	foley 2002	PERSON
ftr-435	2432	4	739	CARDINAL
ftr-435	2433	1	1	CARDINAL
ftr-435	2433	2	asa investerings partnership	ORG
ftr-435	2433	3	201	CARDINAL
ftr-435	2433	4	505	CARDINAL
ftr-435	2433	5	2000	CARDINAL
ftr-435	2434	1	¶ 50,185	CARDINAL
ftr-435	2434	2	85	CARDINAL
ftr-435	2434	3	d.c. cir	ORG
ftr-435	2435	1	d.c.	GPE
ftr-435	2438	1	saba	GPE
ftr-435	2438	2	t.c.	PERSON
ftr-435	2439	1	1999-359	DATE
ftr-435	2440	1	brunswick	PERSON
ftr-435	2441	1	nims	PERSON
ftr-435	2441	2	congress	ORG
ftr-435	2443	1	60-month	DATE
ftr-435	2444	1	1	CARDINAL
ftr-435	2444	2	d.c.	GPE
ftr-435	2444	3	saba	PERSON
ftr-435	2444	4	asa	ORG
ftr-435	2445	1	saba	GPE
ftr-435	2445	2	273	CARDINAL
ftr-435	2445	3	1135	CARDINAL
ftr-435	2445	4	2002-	DATE
ftr-435	2446	1	50,145	CARDINAL
ftr-435	2446	2	88	CARDINAL
ftr-435	2446	3	d.c	GPE
ftr-435	2446	4	cir	ORG
ftr-435	2447	1	asa investerings	ORG
ftr-435	2447	2	t.c.	GPE
ftr-435	2448	1	1999-359	DATE
ftr-435	2449	1	asa	ORG
ftr-435	2451	1	brunswick	GPE
ftr-435	2452	1	asa	ORG
ftr-435	2453	1	740	CARDINAL
ftr-435	2453	2	florida	GPE
ftr-435	2453	3	asa	ORG
ftr-435	2453	4	asa	ORG
ftr-435	2453	5	brunswick	GPE
ftr-435	2453	6	bermuda	LOC
ftr-435	2454	1	asa	ORG
ftr-435	2456	1	saba	GPE
ftr-435	2456	2	brunswick	GPE
ftr-435	2457	1	asa	ORG
ftr-435	2458	1	saba	GPE
ftr-435	2458	2	brunswick	GPE
ftr-435	2459	1	brunswick	GPE
ftr-435	2459	2	the supreme court	ORG
ftr-435	2459	3	moline properties, inc.	ORG
ftr-435	2460	1	319	CARDINAL
ftr-435	2460	2	436	CARDINAL
ftr-435	2460	3	87	CARDINAL
ftr-435	2460	4	l. ed	PERSON
ftr-435	2461	1	1499	CARDINAL
ftr-435	2461	2	63	CARDINAL
ftr-435	2461	3	s. ct	PERSON
ftr-435	2462	1	1132	CARDINAL
ftr-435	2462	2	two	CARDINAL
ftr-435	2462	3	saba	GPE
ftr-435	2462	4	asa	ORG
ftr-435	2464	1	d. merrill lynch	ORG
ftr-435	2467	1	irs	ORG
ftr-435	2467	2	merrill lynch	ORG
ftr-435	2467	3	irs	ORG
ftr-435	2468	1	6701	DATE
ftr-435	2468	2	6707	DATE
ftr-435	2469	1	6708	CARDINAL
ftr-435	2469	2	1989-1990	DATE
ftr-435	2469	3	157	CARDINAL
ftr-435	2469	4	231	CARDINAL
ftr-435	2469	5	8th	ORDINAL
ftr-435	2469	6	1998	DATE
ftr-435	2469	7	526	CARDINAL
ftr-435	2469	8	1999	DATE
ftr-435	2470	1	2002	DATE
ftr-435	2470	2	741 742	CARDINAL
ftr-435	2470	3	florida	GPE
ftr-435	2470	4	si e.	PERSON
ftr-435	2471	1	boca investerings partnership	ORG
ftr-435	2471	2	v. united states	GPE
ftr-435	2471	3	167	CARDINAL
ftr-435	2471	4	298	CARDINAL
ftr-435	2471	5	2001-	DATE
ftr-435	2471	6	¶ 50,640	CARDINAL
ftr-435	2471	7	88	CARDINAL
ftr-435	2471	8	d. d.c	GPE
ftr-435	2472	1	american	NORP
ftr-435	2472	2	merrill lynch	ORG
ftr-435	2472	3	157	CARDINAL
ftr-435	2472	4	231	CARDINAL
ftr-435	2472	5	3d	CARDINAL
ftr-435	2473	1	10/13/98	CARDINAL
ftr-435	2473	2	g t.c	PERSON
ftr-435	2474	1	1997-115	DATE
ftr-435	2474	2	3/5/97	CARDINAL
ftr-435	2474	3	526	CARDINAL
ftr-435	2474	4	1999	DATE
ftr-435	2474	5	asa investerings partnership	ORG
ftr-435	2474	6	201	CARDINAL
ftr-435	2474	7	505	CARDINAL
ftr-435	2474	8	d.c	GPE
ftr-435	2474	9	cir	ORG
ftr-435	2474	10	2/1/00	CARDINAL
ftr-435	2474	11	g t.c	PERSON
ftr-435	2475	1	1998	CARDINAL
ftr-435	2475	2	305	CARDINAL
ftr-435	2475	3	8/20/98	CARDINAL
ftr-435	2475	4	saba	GPE
ftr-435	2475	5	t.c.	PERSON
ftr-435	2476	1	1999-359	DATE
ftr-435	2476	2	273	CARDINAL
ftr-435	2476	3	1135	CARDINAL
ftr-435	2476	4	d.c	GPE
ftr-435	2476	5	cir	ORG
ftr-435	2479	1	friedman	PERSON
ftr-435	2480	1	968	CARDINAL
ftr-435	2480	2	1229	CARDINAL
ftr-435	2480	3	d.c	GPE
ftr-435	2480	4	cir	ORG
ftr-435	2480	5	1992	DATE
ftr-435	2482	1	friedman	PERSON
ftr-435	2482	2	merrill lynch	ORG
ftr-435	2483	1	friedman	PERSON
ftr-435	2483	2	irs	ORG
ftr-435	2483	3	merrill lynch	ORG
ftr-435	2484	1	friedman	PERSON
ftr-435	2484	2	merrill lynch	ORG
ftr-435	2485	1	2	CARDINAL
ftr-435	2485	2	230	CARDINAL
ftr-435	2486	1	reg-111835-99	DATE
ftr-435	2486	2	230	CARDINAL
ftr-435	2486	3	66	CARDINAL
ftr-435	2486	4	3276	CARDINAL
ftr-435	2486	5	1/12/01	CARDINAL
ftr-435	2487	1	230	CARDINAL
ftr-435	2487	2	10.21	CARDINAL
ftr-435	2488	1	2002	DATE
ftr-435	2488	2	743 744	CARDINAL
ftr-435	2488	3	florida	GPE
ftr-435	2488	4	irs	ORG
ftr-435	2489	1	10.35	CARDINAL
ftr-435	2491	1	6662	DATE
ftr-435	2491	2	6664	DATE
ftr-435	2491	3	230	CARDINAL
ftr-435	2492	1	10.33	CARDINAL
ftr-435	2492	2	10.35	CARDINAL
ftr-435	2493	1	10.36	CARDINAL
ftr-435	2493	2	§§	ORG
ftr-435	2493	3	10.33	CARDINAL
ftr-435	2493	4	10.34	CARDINAL
ftr-435	2493	5	10.35	CARDINAL
ftr-435	2494	1	3	CARDINAL
ftr-435	2495	1	a. registration	PERSON
ftr-435	2496	1	t.d. 8876	PERSON
ftr-435	2497	1	65	CARDINAL
ftr-435	2497	2	reg-110311-98	DATE
ftr-435	2497	3	3/2/00	CARDINAL
ftr-435	2497	4	8896	DATE
ftr-435	2497	5	65	CARDINAL
ftr-435	2497	6	49909	DATE
ftr-435	2497	7	8/11/00	CARDINAL
ftr-435	2497	8	8961	DATE
ftr-435	2497	9	66	CARDINAL
ftr-435	2498	1	8/2/01	DATE
ftr-435	2498	2	2/28/00	CARDINAL
ftr-435	2502	1	301.6111	CARDINAL
ftr-435	2503	1	100,000	MONEY
ftr-435	2504	1	8264	DATE
ftr-435	2505	1	1)	CARDINAL
ftr-435	2506	1	2000-15, 2000	DATE
ftr-435	2506	2	12	CARDINAL
ftr-435	2506	3	826	CARDINAL
ftr-435	2506	4	2	CARDINAL
ftr-435	2506	5	745	CARDINAL
ftr-435	2506	6	august 2001	DATE
ftr-435	2506	7	irs	ORG
ftr-435	2507	1	august 2001	DATE
ftr-435	2508	1	august 2001	DATE
ftr-435	2509	1	1	CARDINAL
ftr-435	2509	2	under reg	MONEY
ftr-435	2510	1	1.6662-3(b)(3	CARDINAL
ftr-435	2511	1	irs	ORG
ftr-435	2511	2	2	CARDINAL
ftr-435	2511	3	irs	ORG
ftr-435	2512	1	august 2001	DATE
ftr-435	2512	2	1	CARDINAL
ftr-435	2514	1	august 2000	DATE
ftr-435	2515	1	august 2001	DATE
ftr-435	2516	1	august 2000	DATE
ftr-435	2516	2	746	CARDINAL
ftr-435	2516	3	florida	GPE
ftr-435	2519	1	first	ORDINAL
ftr-435	2519	2	8/26/00	CARDINAL
ftr-435	2520	1	t.d	PERSON
ftr-435	2520	2	65	CARDINAL
ftr-435	2520	3	11205	DATE
ftr-435	2520	4	3/2/00	CARDINAL
ftr-435	2520	5	8896	DATE
ftr-435	2520	6	65	CARDINAL
ftr-435	2520	7	49909	DATE
ftr-435	2521	1	8/11/00	CARDINAL
ftr-435	2521	2	8961	DATE
ftr-435	2521	3	66	CARDINAL
ftr-435	2522	1	8/2/01	DATE
ftr-435	2522	2	2/28/00	CARDINAL
ftr-435	2522	3	reg-103735-00	DATE
ftr-435	2522	4	65	CARDINAL
ftr-435	2522	5	11269	DATE
ftr-435	2522	6	3/2/00	CARDINAL
ftr-435	2523	1	6011	CARDINAL
ftr-435	2526	1	1.6011-4	CARDINAL
ftr-435	2526	2	§§ 6001	LAW
ftr-435	2528	1	irs	ORG
ftr-435	2530	1	august 2000	DATE
ftr-435	2531	1	1	CARDINAL
ftr-435	2532	1	2000-15, 2000	DATE
ftr-435	2532	2	12	CARDINAL
ftr-435	2532	3	826	CARDINAL
ftr-435	2532	4	2	CARDINAL
ftr-435	2532	5	at least two	CARDINAL
ftr-435	2532	6	six	CARDINAL
ftr-435	2532	7	100,000	MONEY
ftr-435	2532	8	more than $5 million	MONEY
ftr-435	2533	1	2002	DATE
ftr-435	2533	2	747 u.s.	PRODUCT
ftr-435	2533	3	august 2001	DATE
ftr-435	2534	1	four	CARDINAL
ftr-435	2534	2	1	CARDINAL
ftr-435	2534	3	2	CARDINAL
ftr-435	2535	1	3	CARDINAL
ftr-435	2535	2	august 2001	DATE
ftr-435	2535	3	irs	ORG
ftr-435	2535	4	4	CARDINAL
ftr-435	2536	1	3	CARDINAL
ftr-435	2536	2	august 2001	DATE
ftr-435	2538	1	1	CARDINAL
ftr-435	2540	1	2001-16, 2001-9	DATE
ftr-435	2541	1	730	CARDINAL
ftr-435	2541	2	1/19/01	CARDINAL
ftr-435	2542	1	irs	ORG
ftr-435	2547	1	one	CARDINAL
ftr-435	2549	1	748	CARDINAL
ftr-435	2549	2	florida	GPE
ftr-435	2550	1	one	CARDINAL
ftr-435	2553	1	301.6111	CARDINAL
ftr-435	2554	1	2	CARDINAL
ftr-435	2555	1	2001-17, 2001-9	DATE
ftr-435	2556	1	730	CARDINAL
ftr-435	2556	2	1/19/01	CARDINAL
ftr-435	2557	1	irs	ORG
ftr-435	2562	1	3	CARDINAL
ftr-435	2563	1	irs	ORG
ftr-435	2563	2	200117039	DATE
ftr-435	2563	3	3/13/01	CARDINAL
ftr-435	2565	1	95-53	CARDINAL
ftr-435	2565	2	334	CARDINAL
ftr-435	2565	3	351	CARDINAL
ftr-435	2567	1	200117,	DATE
ftr-435	2567	2	2001-9	DATE
ftr-435	2568	1	730	CARDINAL
ftr-435	2570	1	351	CARDINAL
ftr-435	2571	1	4	CARDINAL
ftr-435	2572	1	2001-18, 2001-9	DATE
ftr-435	2573	1	731	CARDINAL
ftr-435	2573	2	1/19/01	CARDINAL
ftr-435	2574	1	§ 6111(d	ORG
ftr-435	2575	1	1	CARDINAL
ftr-435	2575	2	2	CARDINAL
ftr-435	2575	3	3	CARDINAL
ftr-435	2577	1	75-21, 2002	DATE
ftr-435	2577	2	749 25	DATE
ftr-435	2577	3	proc	PERSON
ftr-435	2578	1	75-21	CARDINAL
ftr-435	2578	2	proc	PERSON
ftr-435	2579	1	2001-28, 2001-19	DATE
ftr-435	2580	1	1156	CARDINAL
ftr-435	2580	2	5/7/01	CARDINAL
ftr-435	2581	1	1975-1	DATE
ftr-435	2581	2	71525	DATE
ftr-435	2581	3	4	CARDINAL
ftr-435	2582	1	301.6111-2t(b)(2	CARDINAL
ftr-435	2582	2	5	CARDINAL
ftr-435	2583	1	5	CARDINAL
ftr-435	2584	1	2001-45, 2001-33	DATE
ftr-435	2585	1	129	CARDINAL
ftr-435	2586	1	irs	ORG
ftr-435	2587	1	318	CARDINAL
ftr-435	2589	1	318	CARDINAL
ftr-435	2589	2	50%	PERCENT
ftr-435	2589	3	301	CARDINAL
ftr-435	2591	1	1.302-2(c	CARDINAL
ftr-435	2592	1	6	CARDINAL
ftr-435	2593	1	2001-51, 2001-34	DATE
ftr-435	2594	1	190	CARDINAL
ftr-435	2594	2	8/20/01	CARDINAL
ftr-435	2594	3	2000-15, 2000-1	DATE
ftr-435	2594	4	826	CARDINAL
ftr-435	2595	1	irs	ORG
ftr-435	2595	2	sixteen	CARDINAL
ftr-435	2595	3	reg	CARDINAL
ftr-435	2596	1	301.6111-2t(b)(2	QUANTITY
ftr-435	2597	1	1	CARDINAL
ftr-435	2598	1	90-105	CARDINAL
ftr-435	2598	2	2	CARDINAL
ftr-435	2598	3	95-34, 1995-1	DATE
ftr-435	2598	4	309	CARDINAL
ftr-435	2598	5	3	CARDINAL
ftr-435	2598	6	95-53	CARDINAL
ftr-435	2598	7	334	CARDINAL
ftr-435	2598	8	4	CARDINAL
ftr-435	2598	9	98-5	DATE
ftr-435	2598	10	1998-1	DATE
ftr-435	2598	11	334	CARDINAL
ftr-435	2598	12	5	CARDINAL
ftr-435	2598	13	6	CARDINAL
ftr-435	2600	1	1.643(a)-8	CARDINAL
ftr-435	2600	2	7	CARDINAL
ftr-435	2602	1	99	CARDINAL
ftr-435	2602	2	835	CARDINAL
ftr-435	2602	3	8)	CARDINAL
ftr-435	2602	4	99-59	CARDINAL
ftr-435	2602	5	1999-2	DATE
ftr-435	2602	6	761	CARDINAL
ftr-435	2602	7	9	CARDINAL
ftr-435	2604	1	10	CARDINAL
ftr-435	2604	2	2000-12	DATE
ftr-435	2604	3	11	CARDINAL
ftr-435	2605	1	744	CARDINAL
ftr-435	2605	2	two	CARDINAL
ftr-435	2605	3	11	CARDINAL
ftr-435	2605	4	2000-44	DATE
ftr-435	2605	5	2000-36	DATE
ftr-435	2606	1	255	CARDINAL
ftr-435	2606	2	750	CARDINAL
ftr-435	2606	3	florida	GPE
ftr-435	2606	4	12	CARDINAL
ftr-435	2606	5	2000-60	DATE
ftr-435	2606	6	2000-49	DATE
ftr-435	2607	1	568	CARDINAL
ftr-435	2607	2	13	CARDINAL
ftr-435	2607	3	2000-61	DATE
ftr-435	2607	4	2000-49	DATE
ftr-435	2608	1	569	CARDINAL
ftr-435	2608	2	935	CARDINAL
ftr-435	2608	3	14	CARDINAL
ftr-435	2608	4	2001-16, 2001-9	DATE
ftr-435	2609	1	730	CARDINAL
ftr-435	2609	2	15	CARDINAL
ftr-435	2609	3	2001-17, 2001-9	DATE
ftr-435	2610	1	730	CARDINAL
ftr-435	2610	2	351	CARDINAL
ftr-435	2610	3	16	CARDINAL
ftr-435	2610	4	2001-45, 2001-33	DATE
ftr-435	2610	5	129	CARDINAL
ftr-435	2610	6	u.s.	GPE
ftr-435	2610	7	u.s.	GPE
ftr-435	2611	1	d. irs	PERSON
ftr-435	2611	2	4/23/02	CARDINAL
ftr-435	2612	1	2002-2, 2002-2	DATE
ftr-435	2613	1	304	CARDINAL
ftr-435	2614	1	the earlier of	DATE
ftr-435	2614	2	4/23/02	CARDINAL
ftr-435	2615	1	1	CARDINAL
ftr-435	2615	2	2	CARDINAL
ftr-435	2615	3	3	CARDINAL
ftr-435	2615	4	4	CARDINAL
ftr-435	2615	5	5	CARDINAL
ftr-435	2616	1	1	CARDINAL
ftr-435	2616	2	2	CARDINAL
ftr-435	2616	3	3	CARDINAL
ftr-435	2616	4	4	CARDINAL
ftr-435	2616	5	5	CARDINAL
ftr-435	2617	1	1	CARDINAL
ftr-435	2617	2	larry langdon	PERSON
ftr-435	2617	3	12/20/01	CARDINAL
ftr-435	2617	4	lmsb	ORG
ftr-435	2617	5	2002-2, 2001	DATE
ftr-435	2617	6	247-8	CARDINAL
ftr-435	2618	1	4	CARDINAL
ftr-435	2618	2	67,000,000	MONEY
ftr-435	2619	1	mercy!	ORG
ftr-435	2620	1	united parcel service	ORG
ftr-435	2620	2	t.c.	PERSON
ftr-435	2621	1	1999-268	DATE
ftr-435	2621	2	8/9/99	DATE
ftr-435	2621	3	254	CARDINAL
ftr-435	2621	4	1014	CARDINAL
ftr-435	2621	5	87	CARDINAL
ftr-435	2621	6	2565	CARDINAL
ftr-435	2621	7	2001-	DATE
ftr-435	2622	1	¶ 50,475	CARDINAL
ftr-435	2622	2	11th	ORDINAL
ftr-435	2624	1	100	MONEY
ftr-435	2625	1	1984	DATE
ftr-435	2625	2	2002	DATE
ftr-435	2625	3	751	CARDINAL
ftr-435	2626	1	1984	DATE
ftr-435	2627	1	1984	DATE
ftr-435	2628	1	97.33%	PERCENT
ftr-435	2628	2	14,000	CARDINAL
ftr-435	2630	1	99,794,790	MONEY
ftr-435	2630	2	1984	DATE
ftr-435	2630	3	1984	DATE
ftr-435	2634	1	ruwe	PERSON
ftr-435	2634	2	irs	ORG
ftr-435	2634	3	99,794,790	MONEY
ftr-435	2635	1	1984	DATE
ftr-435	2637	1	1984	DATE
ftr-435	2637	2	pre-1984	ORG
ftr-435	2638	1	ruwe	PERSON
ftr-435	2640	1	pre-1984	DATE
ftr-435	2640	2	over $25,000	MONEY
ftr-435	2640	3	70 percent	PERCENT
ftr-435	2641	1	ruwe	ORG
ftr-435	2641	2	the national union	ORG
ftr-435	2642	1	ruwe	PERSON
ftr-435	2642	2	752	CARDINAL
ftr-435	2642	3	florida	GPE
ftr-435	2644	1	approximately $1 million	MONEY
ftr-435	2645	1	irs	ORG
ftr-435	2646	1	b. mercy	PERSON
ftr-435	2646	2	eleventh	ORDINAL
ftr-435	2649	1	eleventh	ORDINAL
ftr-435	2649	2	482	CARDINAL
ftr-435	2651	1	eleventh	ORDINAL
ftr-435	2651	2	cox	PERSON
ftr-435	2656	1	eleventh	ORDINAL
ftr-435	2663	1	eleventh	ORDINAL
ftr-435	2667	1	2002	DATE
ftr-435	2667	2	753	CARDINAL
ftr-435	2668	1	acm p	ORG
ftr-435	2668	2	157	CARDINAL
ftr-435	2668	3	231	CARDINAL
ftr-435	2668	4	251	CARDINAL
ftr-435	2668	5	3d	CARDINAL
ftr-435	2668	6	1998	DATE
ftr-435	2670	1	gregory	PERSON
ftr-435	2670	2	293	CARDINAL
ftr-435	2670	3	465	CARDINAL
ftr-435	2670	4	469	CARDINAL
ftr-435	2670	5	55	CARDINAL
ftr-435	2670	6	s. ct	PERSON
ftr-435	2670	7	266	CARDINAL
ftr-435	2670	8	267	CARDINAL
ftr-435	2677	1	5	CARDINAL
ftr-435	2677	2	pre-1996	DATE
ftr-435	2678	1	winndixie stores, inc.	ORG
ftr-435	2679	1	254	CARDINAL
ftr-435	2679	2	1313	CARDINAL
ftr-435	2679	3	87	CARDINAL
ftr-435	2679	4	2626	CARDINAL
ftr-435	2679	5	20012	DATE
ftr-435	2679	6	¶ 50,495	CARDINAL
ftr-435	2679	7	11th	ORDINAL
ftr-435	2680	1	113	CARDINAL
ftr-435	2680	2	254	CARDINAL
ftr-435	2680	3	10/19/99	CARDINAL
ftr-435	2681	1	1993	DATE
ftr-435	2681	2	approximately 36,000	CARDINAL
ftr-435	2682	1	615	CARDINAL
ftr-435	2683	1	754	CARDINAL
ftr-435	2683	2	florida	GPE
ftr-435	2683	3	26	CARDINAL
ftr-435	2685	1	1996	DATE
ftr-435	2685	2	501	CARDINAL
ftr-435	2685	3	264	CARDINAL
ftr-435	2688	1	1998	DATE
ftr-435	2688	2	4003(i	DATE
ftr-435	2688	3	264	CARDINAL
ftr-435	2689	1	$755 million	MONEY
ftr-435	2689	2	1993-2052 years	DATE
ftr-435	2689	3	more than $2.2 billion	MONEY
ftr-435	2689	4	more than $3 billion	MONEY
ftr-435	2690	1	1997	DATE
ftr-435	2690	2	1996	DATE
ftr-435	2691	1	1	CARDINAL
ftr-435	2694	1	ruwe	PERSON
ftr-435	2698	1	3,000	MONEY
ftr-435	2698	2	5,000	MONEY
ftr-435	2699	1	ruwe	PERSON
ftr-435	2699	2	264	CARDINAL
ftr-435	2700	1	163	CARDINAL
ftr-435	2700	2	united states	GPE
ftr-435	2700	3	364	CARDINAL
ftr-435	2700	4	361	CARDINAL
ftr-435	2700	5	1960	DATE
ftr-435	2702	1	knetsch	PERSON
ftr-435	2704	1	congress	ORG
ftr-435	2704	2	section 264(a)(3	LAW
ftr-435	2705	1	congress	ORG
ftr-435	2706	1	2	CARDINAL
ftr-435	2706	2	the eleventh circuit	ORG
ftr-435	2707	1	eleventh	ORDINAL
ftr-435	2707	2	congress	ORG
ftr-435	2707	3	42002	CARDINAL
ftr-435	2707	4	755	CARDINAL
ftr-435	2707	5	264	CARDINAL
ftr-435	2708	1	the supreme court	ORG
ftr-435	2708	2	section 264	LAW
ftr-435	2709	1	congress	ORG
ftr-435	2709	2	section 264	LAW
ftr-435	2711	1	eleventh	ORDINAL
ftr-435	2711	2	section 264	LAW
ftr-435	2711	3	eleventh	ORDINAL
ftr-435	2715	1	862	CARDINAL
ftr-435	2715	2	1486	CARDINAL
ftr-435	2715	3	1492	CARDINAL
ftr-435	2715	4	11th	ORDINAL
ftr-435	2715	5	1989	DATE
ftr-435	2719	1	winn-dixie	PERSON
ftr-435	2719	2	1996	DATE
ftr-435	2720	1	winn-dixie	PERSON
ftr-435	2724	1	irs	ORG
ftr-435	2725	1	254	CARDINAL
ftr-435	2725	2	578	CARDINAL
ftr-435	2725	3	2000	CARDINAL
ftr-435	2725	4	¶ 50,791	CARDINAL
ftr-435	2725	5	86	CARDINAL
ftr-435	2725	6	d.	NORP
ftr-435	2725	7	3d	CARDINAL
ftr-435	2726	1	irs	ORG
ftr-435	2726	2	1400	CARDINAL
ftr-435	2727	1	756	CARDINAL
ftr-435	2727	2	florida	GPE
ftr-435	2728	1	any year	DATE
ftr-435	2728	2	zero	CARDINAL
ftr-435	2729	1	6662	DATE
ftr-435	2730	1	40-year	DATE
ftr-435	2731	1	irs	ORG
ftr-435	2731	2	88	CARDINAL
ftr-435	2731	3	386	CARDINAL
ftr-435	2731	4	1987	DATE
ftr-435	2731	5	868 f.2d	MONEY
ftr-435	2731	6	851	CARDINAL
ftr-435	2731	7	6th	ORDINAL
ftr-435	2731	8	1989	DATE
ftr-435	2733	1	four	CARDINAL
ftr-435	2733	2	seven	CARDINAL
ftr-435	2733	3	years 4 through 7	DATE
ftr-435	2734	1	1,400	CARDINAL
ftr-435	2735	1	first	ORDINAL
ftr-435	2735	2	three	CARDINAL
ftr-435	2735	3	1991-1993	DATE
ftr-435	2735	4	cmi	ORG
ftr-435	2736	1	the fourth through seventh	DATE
ftr-435	2736	2	annual	DATE
ftr-435	2737	1	schwartz	PERSON
ftr-435	2737	2	the first three years	DATE
ftr-435	2737	3	annual	DATE
ftr-435	2737	4	years four through seven	DATE
ftr-435	2739	1	264	CARDINAL
ftr-435	2739	2	4	CARDINAL
ftr-435	2739	3	annual	DATE
ftr-435	2739	4	7-year	DATE
ftr-435	2739	5	first	ORDINAL
ftr-435	2741	1	irs	ORG
ftr-435	2741	2	annual	DATE
ftr-435	2741	3	annual	DATE
ftr-435	2741	4	annual	DATE
ftr-435	2742	1	annual	DATE
ftr-435	2742	2	those years	DATE
ftr-435	2743	1	6	CARDINAL
ftr-435	2744	1	third	ORDINAL
ftr-435	2746	1	american electric power, inc.	ORG
ftr-435	2746	2	v. united states	GPE
ftr-435	2746	3	136	CARDINAL
ftr-435	2746	4	762	CARDINAL
ftr-435	2746	5	2001-1 2002	DATE
ftr-435	2746	6	757 27	ORG
ftr-435	2749	1	¶ 50,232	CARDINAL
ftr-435	2749	2	87	CARDINAL
ftr-435	2749	3	917	CARDINAL
ftr-435	2749	4	s.d.	GPE
ftr-435	2749	5	ohio 2/20/01	GPE
ftr-435	2751	1	7. fifth and eighth	CARDINAL
ftr-435	2751	2	twenty first	CARDINAL
ftr-435	2751	3	american	NORP
ftr-435	2751	4	adr	ORG
ftr-435	2754	1	royal dutch shell adrs	ORG
ftr-435	2755	1	compaq computer corp.	ORG
ftr-435	2756	1	113	CARDINAL
ftr-435	2756	2	214	CARDINAL
ftr-435	2756	3	9/21/99	CARDINAL
ftr-435	2756	4	277	CARDINAL
ftr-435	2756	5	778	CARDINAL
ftr-435	2756	6	88	DATE
ftr-435	2756	7	7339	DATE
ftr-435	2756	8	2002-	DATE
ftr-435	2757	1	¶ 50,144	CARDINAL
ftr-435	2757	2	5th	ORDINAL
ftr-435	2758	1	12/28/01).27	CARDINAL
ftr-435	2758	2	$232 million	MONEY
ftr-435	2758	3	1992	DATE
ftr-435	2759	1	twentyfirst securities corp.	ORG
ftr-435	2759	2	adr	ORG
ftr-435	2760	1	american	NORP
ftr-435	2761	1	$888 million	MONEY
ftr-435	2761	2	royal dutch shell adrs	ORG
ftr-435	2761	3	the hour	TIME
ftr-435	2761	4	$868 million	MONEY
ftr-435	2762	1	compaq	ORG
ftr-435	2762	2	$20 million	MONEY
ftr-435	2763	1	$3.4 million	MONEY
ftr-435	2763	2	$22.5 million	MONEY
ftr-435	2764	1	cohen	PERSON
ftr-435	2764	2	$1.5 million	MONEY
ftr-435	2766	1	cohen	PERSON
ftr-435	2766	2	compaq	ORG
ftr-435	2767	1	compaq	ORG
ftr-435	2769	1	cohen quoted acm	PERSON
ftr-435	2772	1	adr	ORG
ftr-435	2772	2	758	CARDINAL
ftr-435	2772	3	florida	GPE
ftr-435	2772	4	twenty-first	CARDINAL
ftr-435	2773	1	multimillion-dollar	MONEY
ftr-435	2773	2	one	CARDINAL
ftr-435	2773	3	twenty-first	CARDINAL
ftr-435	2775	1	adr	ORG
ftr-435	2776	1	eighth	ORDINAL
ftr-435	2777	1	two	CARDINAL
ftr-435	2779	1	united states	GPE
ftr-435	2779	2	253	CARDINAL
ftr-435	2779	3	350	CARDINAL
ftr-435	2779	4	2001-	DATE
ftr-435	2779	5	¶ 50,471	CARDINAL
ftr-435	2779	6	87	CARDINAL
ftr-435	2779	7	2492	CARDINAL
ftr-435	2780	1	6/14/01	CARDINAL
ftr-435	2781	1	84	CARDINAL
ftr-435	2782	1	¶ 50,470	CARDINAL
ftr-435	2782	2	n.d.	GPE
ftr-435	2782	3	iowa	GPE
ftr-435	2782	4	9/22/99	CARDINAL
ftr-435	2783	1	u.s.	GPE
ftr-435	2784	1	adr	ORG
ftr-435	2785	1	mcmanus	PERSON
ftr-435	2785	2	adr	ORG
ftr-435	2786	1	eighth	ORDINAL
ftr-435	2786	2	compaq	ORG
ftr-435	2787	1	first	ORDINAL
ftr-435	2793	1	only 85%	PERCENT
ftr-435	2794	1	adr	ORG
ftr-435	2794	2	adr	ORG
ftr-435	2794	3	second	ORDINAL
ftr-435	2794	4	eighth	ORDINAL
ftr-435	2794	5	2002	DATE
ftr-435	2794	6	759	CARDINAL
ftr-435	2795	1	293	CARDINAL
ftr-435	2795	2	465	CARDINAL
ftr-435	2795	3	469	CARDINAL
ftr-435	2797	1	twenty-first	CARDINAL
ftr-435	2799	1	adr	ORG
ftr-435	2799	2	twenty-first	CARDINAL
ftr-435	2800	1	u.s.	GPE
ftr-435	2800	2	third	ORDINAL
ftr-435	2800	3	adr	ORG
ftr-435	2803	1	1997	DATE
ftr-435	2803	2	congress	ORG
ftr-435	2803	3	at least sixteen days	DATE
ftr-435	2803	4	thirty-day	DATE
ftr-435	2805	1	c. compaq	PERSON
ftr-435	2805	2	fifth	ORDINAL
ftr-435	2806	1	compaq computer corp.	ORG
ftr-435	2807	1	277	CARDINAL
ftr-435	2807	2	778	CARDINAL
ftr-435	2807	3	88	DATE
ftr-435	2807	4	7339	DATE
ftr-435	2807	5	2002-	DATE
ftr-435	2808	1	760	CARDINAL
ftr-435	2808	2	florida	GPE
ftr-435	2808	3	28	CARDINAL
ftr-435	2809	1	¶ 50,144	CARDINAL
ftr-435	2809	2	5th	ORDINAL
ftr-435	2810	1	113	CARDINAL
ftr-435	2810	2	214	CARDINAL
ftr-435	2810	3	9/21/99).28	CARDINAL
ftr-435	2810	4	fifth	ORDINAL
ftr-435	2810	5	eighth	ORDINAL
ftr-435	2810	6	frank lyon co.	ORG
ftr-435	2810	7	v. united states	PERSON
ftr-435	2810	8	435	CARDINAL
ftr-435	2810	9	564	CARDINAL
ftr-435	2810	10	1978	DATE
ftr-435	2811	1	edith jones	PERSON
ftr-435	2811	2	the royal dutch shell	ORG
ftr-435	2811	3	colony trust co.	ORG
ftr-435	2811	4	compaq	ORG
ftr-435	2811	5	netherlands	GPE
ftr-435	2812	1	8	CARDINAL
ftr-435	2813	1	nicole rose corp.	ORG
ftr-435	2814	1	117 t.c	QUANTITY
ftr-435	2814	2	328	CARDINAL
ftr-435	2816	1	351	CARDINAL
ftr-435	2816	2	dutch	NORP
ftr-435	2817	1	$22 million	MONEY
ftr-435	2819	1	eleventh	ORDINAL
ftr-435	2820	1	1	CARDINAL
ftr-435	2820	2	1092	PRODUCT
ftr-435	2821	1	keeler v. commissioner	PERSON
ftr-435	2821	2	243	CARDINAL
ftr-435	2821	3	1212	CARDINAL
ftr-435	2822	1	¶ 50,272	CARDINAL
ftr-435	2822	2	87	CARDINAL
ftr-435	2822	3	1224	CARDINAL
ftr-435	2822	4	10th	ORDINAL
ftr-435	2823	1	3/13/01	CARDINAL
ftr-435	2823	2	g t.c	PERSON
ftr-435	2824	1	1999-18	DATE
ftr-435	2825	1	tenth	ORDINAL
ftr-435	2825	2	years	DATE
ftr-435	2826	1	2002	DATE
ftr-435	2826	2	761	CARDINAL
ftr-435	2828	1	late 1981	DATE
ftr-435	2828	2	7,598,940	MONEY
ftr-435	2828	3	3,600	MONEY
ftr-435	2828	4	1982	DATE
ftr-435	2828	5	97%	PERCENT
ftr-435	2832	1	2	CARDINAL
ftr-435	2832	2	2001-40, 2001-26	DATE
ftr-435	2833	1	1355	CARDINAL
ftr-435	2833	2	6/25/01	CARDINAL
ftr-435	2834	1	irs	ORG
ftr-435	2834	2	861	CARDINAL
ftr-435	2834	3	865	CARDINAL
ftr-435	2835	1	1.861-8	CARDINAL
ftr-435	2835	2	u.s.	GPE
ftr-435	2836	1	1	CARDINAL
ftr-435	2836	2	1099s	CARDINAL
ftr-435	2837	1	reg-246256-96	DATE
ftr-435	2837	2	66	CARDINAL
ftr-435	2837	3	2173	CARDINAL
ftr-435	2837	4	1/10/01	CARDINAL
ftr-435	2838	1	8920	DATE
ftr-435	2838	2	66	CARDINAL
ftr-435	2838	3	2144	CARDINAL
ftr-435	2838	4	1/10/01	CARDINAL
ftr-435	2839	1	treasury	ORG
ftr-435	2839	2	4958	DATE
ftr-435	2839	3	irs	ORG
ftr-435	2839	4	§§ 501(c)(3	ORG
ftr-435	2839	5	501(c)(4	CARDINAL
ftr-435	2841	1	4958	DATE
ftr-435	2843	1	t.d	PERSON
ftr-435	2843	2	8978	CARDINAL
ftr-435	2843	3	67	CARDINAL
ftr-435	2843	4	3076	CARDINAL
ftr-435	2843	5	1/23/02	CARDINAL
ftr-435	2844	1	4958	DATE
ftr-435	2845	1	2	CARDINAL
ftr-435	2846	1	redlands surgical services	ORG
ftr-435	2846	2	113 t.c	QUANTITY
ftr-435	2847	1	47	DATE
ftr-435	2847	2	7/19/99	CARDINAL
ftr-435	2848	1	redlands surgical services	ORG
ftr-435	2850	1	762	CARDINAL
ftr-435	2850	2	florida	GPE
ftr-435	2854	1	thornton	PERSON
ftr-435	2863	1	98-15	CARDINAL
ftr-435	2863	2	718	CARDINAL
ftr-435	2864	1	two	CARDINAL
ftr-435	2864	2	1	CARDINAL
ftr-435	2864	3	2002	DATE
ftr-435	2864	4	763	CARDINAL
ftr-435	2865	1	2	CARDINAL
ftr-435	2867	1	a. ninth circuit	ORG
ftr-435	2867	2	10 days	DATE
ftr-435	2868	1	redlands surgical services	ORG
ftr-435	2868	2	242	CARDINAL
ftr-435	2868	3	904	CARDINAL
ftr-435	2869	1	¶ 50,271	CARDINAL
ftr-435	2869	2	87	CARDINAL
ftr-435	2869	3	1249	CARDINAL
ftr-435	2869	4	9th	ORDINAL
ftr-435	2870	1	113	CARDINAL
ftr-435	2871	1	47	DATE
ftr-435	2871	2	1999	DATE
ftr-435	2872	1	redlands surgical	PERSON
ftr-435	2873	1	redlands surgical services	ORG
ftr-435	2873	2	sec	ORG
ftr-435	2873	3	1986	DATE
ftr-435	2875	1	redlands surgical services	ORG
ftr-435	2876	1	3	CARDINAL
ftr-435	2877	1	national federation of republican assemblies	ORG
ftr-435	2877	2	v. united states	GPE
ftr-435	2877	3	148	CARDINAL
ftr-435	2877	4	1273	DATE
ftr-435	2877	5	2001	DATE
ftr-435	2877	6	¶ 50,456	CARDINAL
ftr-435	2877	7	87	CARDINAL
ftr-435	2877	8	2413	CARDINAL
ftr-435	2878	1	5/31/01	CARDINAL
ftr-435	2879	1	§§ 527(i	ORG
ftr-435	2880	1	irs	ORG
ftr-435	2884	1	1	CARDINAL
ftr-435	2884	2	2	CARDINAL
ftr-435	2885	1	section 527(i	LAW
ftr-435	2886	1	764	CARDINAL
ftr-435	2886	2	florida	GPE
ftr-435	2886	3	4	CARDINAL
ftr-435	2886	4	irs	ORG
ftr-435	2886	5	2001-2	DATE
ftr-435	2886	6	¶ 50,649	CARDINAL
ftr-435	2886	7	88	CARDINAL
ftr-435	2886	8	9/25/01	CARDINAL
ftr-435	2889	1	5	CARDINAL
ftr-435	2889	2	2001-78, 2001-50	DATE
ftr-435	2890	1	576	CARDINAL
ftr-435	2891	1	the september 11, 2001	EVENT
ftr-435	2893	1	12/31/02	CARDINAL
ftr-435	2893	2	a.	PERSON
ftr-435	2894	1	1	CARDINAL
ftr-435	2894	2	64	CARDINAL
ftr-435	2894	3	56718	DATE
ftr-435	2894	4	10/21/99	DATE
ftr-435	2895	1	treasury	ORG
ftr-435	2895	2	643	CARDINAL
ftr-435	2895	3	664	CARDINAL
ftr-435	2896	1	1	CARDINAL
ftr-435	2896	2	2	CARDINAL
ftr-435	2897	1	a. regulations	PERSON
ftr-435	2898	1	t.d	PERSON
ftr-435	2898	2	8926	PRODUCT
ftr-435	2899	1	66	CARDINAL
ftr-435	2899	2	1034	CARDINAL
ftr-435	2899	3	1/5/01	DATE
ftr-435	2900	1	treasury	ORG
ftr-435	2900	2	664	CARDINAL
ftr-435	2901	1	2	CARDINAL
ftr-435	2901	2	reg-106513-00	DATE
ftr-435	2901	3	66	CARDINAL
ftr-435	2901	4	10396	DATE
ftr-435	2901	5	2/15/01	CARDINAL
ftr-435	2902	1	2002	DATE
ftr-435	2902	2	765	CARDINAL
ftr-435	2904	1	1	CARDINAL
ftr-435	2904	2	eight	CARDINAL
ftr-435	2906	1	eight	CARDINAL
ftr-435	2907	1	1	CARDINAL
ftr-435	2907	2	2	CARDINAL
ftr-435	2907	3	3	CARDINAL
ftr-435	2907	4	african-americans	NORP
ftr-435	2907	5	4	CARDINAL
ftr-435	2907	6	5	CARDINAL
ftr-435	2907	7	49.95	MONEY
ftr-435	2907	8	6	CARDINAL
ftr-435	2907	9	7	CARDINAL
ftr-435	2908	1	8)	CARDINAL
ftr-435	2908	2	irs	ORG
ftr-435	2909	1	1-800-829-0433	CARDINAL
ftr-435	2909	2	#1	MONEY
ftr-435	2909	3	1-800829-1040	DATE
ftr-435	2909	4	1-800-366-4484	CARDINAL
ftr-435	2910	1	a.	PERSON
ftr-435	2910	2	dozen	CARDINAL
ftr-435	2911	1	1	CARDINAL
ftr-435	2911	2	2	CARDINAL
ftr-435	2911	3	3	CARDINAL
ftr-435	2911	4	african american	NORP
ftr-435	2911	5	4	CARDINAL
ftr-435	2911	6	5	CARDINAL
ftr-435	2911	7	49.95	MONEY
ftr-435	2911	8	6	CARDINAL
ftr-435	2911	9	7	CARDINAL
ftr-435	2911	10	9	CARDINAL
ftr-435	2911	11	10	CARDINAL
ftr-435	2911	12	11	CARDINAL
ftr-435	2911	13	12	CARDINAL
ftr-435	2911	14	irs	ORG
ftr-435	2912	1	2	CARDINAL
ftr-435	2912	2	ten years	DATE
ftr-435	2913	1	united states	ORG
ftr-435	2913	2	v. mcleod	PERSON
ftr-435	2913	3	251	CARDINAL
ftr-435	2913	4	78	CARDINAL
ftr-435	2913	5	87	CARDINAL
ftr-435	2913	6	2274	CARDINAL
ftr-435	2913	7	2d	DATE
ftr-435	2914	1	5/21/01	DATE
ftr-435	2915	1	up to $7,578,925	MONEY
ftr-435	2915	2	121 months	DATE
ftr-435	2916	1	mcleod	PERSON
ftr-435	2918	1	mcleod�	PERSON
ftr-435	2918	2	766	CARDINAL
ftr-435	2918	3	florida	GPE
ftr-435	2918	4	irs	ORG
ftr-435	2918	5	mcleod	PERSON
ftr-435	2918	6	approximately half	CARDINAL
ftr-435	2918	7	2002	DATE
ftr-435	2918	8	767	CARDINAL
ftr-435	2918	9	mcleod supplied	PERSON
ftr-435	2919	1	1	CARDINAL
ftr-435	2922	1	glaxosmithkline	ORG
ftr-435	2922	2	americas) inc.	ORG
ftr-435	2923	1	117 t.c	QUANTITY
ftr-435	2923	2	1 (7/5/01	PERCENT
ftr-435	2924	1	irs	ORG
ftr-435	2925	1	482	CARDINAL
ftr-435	2927	1	2	CARDINAL
ftr-435	2927	2	cavallaro v. united states	PERSON
ftr-435	2927	3	153	CARDINAL
ftr-435	2927	4	52	DATE
ftr-435	2927	5	88	CARDINAL
ftr-435	2927	6	d.	NORP
ftr-435	2929	1	ernst & young	ORG
ftr-435	2929	2	e&y	ORG
ftr-435	2929	3	dorr	PERSON
ftr-435	2930	1	3	CARDINAL
ftr-435	2930	2	seawright	WORK_OF_ART
ftr-435	2931	1	117 t.c	QUANTITY
ftr-435	2932	1	294	CARDINAL
ftr-435	2933	1	thornton	PERSON
ftr-435	2933	2	irs	ORG
ftr-435	2933	3	third	ORDINAL
ftr-435	2933	4	irs	ORG
ftr-435	2936	1	301.7602-2(f)(7	CARDINAL
ftr-435	2937	1	1	CARDINAL
ftr-435	2939	1	johnson v. commissioner	PERSON
ftr-435	2939	2	116 t.c	QUANTITY
ftr-435	2939	3	111	CARDINAL
ftr-435	2939	4	2/27/01	CARDINAL
ftr-435	2940	1	cohen	PERSON
ftr-435	2940	2	6673	DATE
ftr-435	2940	3	8,587.50	MONEY
ftr-435	2940	4	irs	ORG
ftr-435	2940	5	150	MONEY
ftr-435	2940	6	807.06	MONEY
ftr-435	2940	7	joe alfred izen	PERSON
ftr-435	2941	1	768	CARDINAL
ftr-435	2941	2	florida	GPE
ftr-435	2941	3	2	CARDINAL
ftr-435	2942	1	haas & associates accountancy corp.	ORG
ftr-435	2943	1	117	CARDINAL
ftr-435	2943	2	48	DATE
ftr-435	2943	3	8/10/01	CARDINAL
ftr-435	2945	1	§§ 7430(c)(4)(e	ORG
ftr-435	2948	1	301.7430-1(b)(1	CARDINAL
ftr-435	2950	1	d.	NORP
ftr-435	2950	2	1	CARDINAL
ftr-435	2952	1	rochelle v. commissioner	PERSON
ftr-435	2952	2	116 t.c	QUANTITY
ftr-435	2952	3	356	CARDINAL
ftr-435	2952	4	5/24/01	CARDINAL
ftr-435	2953	1	section 3463(a	LAW
ftr-435	2953	2	irs	ORG
ftr-435	2953	3	1998	DATE
ftr-435	2953	4	irs	ORG
ftr-435	2954	1	irs	ORG
ftr-435	2954	2	the last day	DATE
ftr-435	2956	1	56 days late	DATE
ftr-435	2957	1	10-6	CARDINAL
ftr-435	2957	2	vasquez	PERSON
ftr-435	2961	1	chabot	PERSON
ftr-435	2961	2	marvell	ORG
ftr-435	2961	3	irs	ORG
ftr-435	2962	1	3463(a	CARDINAL
ftr-435	2962	2	1998	DATE
ftr-435	2963	1	foley	PERSON
ftr-435	2963	2	colvin	PERSON
ftr-435	2964	1	e. statute	PERSON
ftr-435	2964	2	1	CARDINAL
ftr-435	2965	1	t.d	PERSON
ftr-435	2965	2	2002	DATE
ftr-435	2965	3	769	CARDINAL
ftr-435	2965	4	66	CARDINAL
ftr-435	2965	5	2257	DATE
ftr-435	2965	6	1/11/01	CARDINAL
ftr-435	2967	1	301.7502-1	DATE
ftr-435	2968	1	united states	GPE
ftr-435	2968	2	222	CARDINAL
ftr-435	2968	3	93	CARDINAL
ftr-435	2968	4	2d	DATE
ftr-435	2968	5	2000	DATE
ftr-435	2969	1	720	CARDINAL
ftr-435	2969	2	quarterly	DATE
ftr-435	2969	3	u.s.	GPE
ftr-435	2971	1	2	CARDINAL
ftr-435	2972	1	116 t.c	QUANTITY
ftr-435	2972	2	1/17/01	CARDINAL
ftr-435	2973	1	six-year	DATE
ftr-435	2974	1	chabot	PERSON
ftr-435	2974	2	first	ORDINAL
ftr-435	2975	1	3	CARDINAL
ftr-435	2975	2	robinson v. commissioner	PERSON
ftr-435	2975	3	117	CARDINAL
ftr-435	2975	4	308	CARDINAL
ftr-435	2975	5	12/19/01	CARDINAL
ftr-435	2977	1	f. liens	PERSON
ftr-435	2977	2	1	CARDINAL
ftr-435	2977	3	6220/6230	DATE
ftr-435	2978	1	mesa oil, inc.	ORG
ftr-435	2979	1	v. united states	GPE
ftr-435	2979	2	2001-1	DATE
ftr-435	2980	1	¶ 50,130	DATE
ftr-435	2980	2	86	CARDINAL
ftr-435	2980	3	7312	DATE
ftr-435	2980	4	d.	NORP
ftr-435	2981	1	11/21/00	CARDINAL
ftr-435	2982	1	babcok	PERSON
ftr-435	2982	2	irs	ORG
ftr-435	2982	3	§	ORG
ftr-435	2982	4	6220/6230	TIME
ftr-435	2982	5	6330(c)(3	CARDINAL
ftr-435	2983	1	irs	ORG
ftr-435	2984	1	irs	ORG
ftr-435	2985	1	770	CARDINAL
ftr-435	2985	2	florida	GPE
ftr-435	2985	3	si a. a.o.d	PERSON
ftr-435	2985	4	2001-05, 2001	DATE
ftr-435	2985	5	953160	DATE
ftr-435	2985	6	8/20/01	CARDINAL
ftr-435	2986	1	irs	ORG
ftr-435	2986	2	mesa oil, inc.	ORG
ftr-435	2986	3	6330	DATE
ftr-435	2987	1	2	CARDINAL
ftr-435	2989	1	moorhaus v. commissioner	ORG
ftr-435	2989	2	116 t.c	QUANTITY
ftr-435	2989	3	263	CARDINAL
ftr-435	2989	4	4/23/01	CARDINAL
ftr-435	2990	1	irs	ORG
ftr-435	2990	2	6330	DATE
ftr-435	2991	1	6330	DATE
ftr-435	2993	1	3	CARDINAL
ftr-435	2994	1	t.d	PERSON
ftr-435	2994	2	8951	DATE
ftr-435	2994	3	66	CARDINAL
ftr-435	2994	4	33464	CARDINAL
ftr-435	2994	5	6/22/01	CARDINAL
ftr-435	2996	1	301.6323(j)-1	TIME
ftr-435	2998	1	4	CARDINAL
ftr-435	2999	1	parker v. commissioner	PERSON
ftr-435	2999	2	117	CARDINAL
ftr-435	3000	1	irs	ORG
ftr-435	3000	2	§§ 6320	ORG
ftr-435	3000	3	6330	DATE
ftr-435	3000	4	irs	ORG
ftr-435	3000	5	6330	DATE
ftr-435	3002	1	lien	PERSON
ftr-435	3002	2	§§ 6320	ORG
ftr-435	3002	3	6330	DATE
ftr-435	3002	4	lien	PERSON
ftr-435	3003	1	6330	DATE
ftr-435	3005	1	5	CARDINAL
ftr-435	3005	2	irs	ORG
ftr-435	3006	1	nicklaus v. commissioner	PERSON
ftr-435	3006	2	117	CARDINAL
ftr-435	3006	3	117	CARDINAL
ftr-435	3006	4	9/14/01	CARDINAL
ftr-435	3007	1	4340	PRODUCT
ftr-435	3007	2	irs	ORG
ftr-435	3008	1	2002	DATE
ftr-435	3008	2	771 6	DATE
ftr-435	3009	1	sarrell v. commissioner	ORG
ftr-435	3009	2	117 t.c	QUANTITY
ftr-435	3009	3	122	CARDINAL
ftr-435	3009	4	9/25/01	CARDINAL
ftr-435	3010	1	the united states	GPE
ftr-435	3012	1	7	CARDINAL
ftr-435	3012	2	irs	ORG
ftr-435	3013	1	a. lunsford	PERSON
ftr-435	3013	2	117	CARDINAL
ftr-435	3013	3	159	CARDINAL
ftr-435	3013	4	11/30/01	DATE
ftr-435	3013	5	8	CARDINAL
ftr-435	3014	1	irs	ORG
ftr-435	3014	2	6330	DATE
ftr-435	3015	1	ruwe	PERSON
ftr-435	3016	1	meyer v. commissioner	PERSON
ftr-435	3016	2	115	CARDINAL
ftr-435	3017	1	417	CARDINAL
ftr-435	3017	2	2000	DATE
ftr-435	3018	1	b. lunsford	PERSON
ftr-435	3018	2	117	CARDINAL
ftr-435	3018	3	183	CARDINAL
ftr-435	3018	4	11/30/01	DATE
ftr-435	3018	5	7	CARDINAL
ftr-435	3019	1	6330	DATE
ftr-435	3020	1	4340	CARDINAL
ftr-435	3022	1	seven	CARDINAL
ftr-435	3023	1	c. johnson v. commissioner	PERSON
ftr-435	3023	2	117 t.c	QUANTITY
ftr-435	3023	3	204	CARDINAL
ftr-435	3023	4	9	CARDINAL
ftr-435	3024	1	section 6330(d	LAW
ftr-435	3024	2	6702	DATE
ftr-435	3025	1	section 6330(d	LAW
ftr-435	3026	1	115	CARDINAL
ftr-435	3026	2	324	CARDINAL
ftr-435	3026	3	2000	DATE
ftr-435	3027	1	6330(b	CARDINAL
ftr-435	3028	1	meyer v. commissioner	PERSON
ftr-435	3028	2	115	CARDINAL
ftr-435	3029	1	417	CARDINAL
ftr-435	3029	2	2000	DATE
ftr-435	3031	1	772	CARDINAL
ftr-435	3031	2	florida	GPE
ftr-435	3031	3	8	CARDINAL
ftr-435	3031	4	118	CARDINAL
ftr-435	3032	1	2 (1/7/02	PERCENT
ftr-435	3034	1	9	CARDINAL
ftr-435	3034	2	aguirre v. commissioner	PERSON
ftr-435	3034	3	117 t.c	QUANTITY
ftr-435	3034	4	324	CARDINAL
ftr-435	3034	5	12/28/01	CARDINAL
ftr-435	3035	1	4589	DATE
ftr-435	3036	1	6330	DATE
ftr-435	3037	1	10	CARDINAL
ftr-435	3038	1	t.d	PERSON
ftr-435	3038	2	8979	DATE
ftr-435	3038	3	lien	PERSON
ftr-435	3038	4	67	CARDINAL
ftr-435	3038	5	2558	CARDINAL
ftr-435	3039	1	8980	DATE
ftr-435	3039	2	67	CARDINAL
ftr-435	3039	3	2558	CARDINAL
ftr-435	3039	4	1/18/02	CARDINAL
ftr-435	3040	1	the treasury department	ORG
ftr-435	3040	2	6330	DATE
ftr-435	3041	1	1	CARDINAL
ftr-435	3044	1	cheshire v. commissioner	PERSON
ftr-435	3044	2	115	CARDINAL
ftr-435	3044	3	183	CARDINAL
ftr-435	3044	4	8/30/00	CARDINAL
ftr-435	3044	5	11	CARDINAL
ftr-435	3044	6	5th	ORDINAL
ftr-435	3047	1	jacobs	PERSON
ftr-435	3047	2	6015(c)(3)(c	CARDINAL
ftr-435	3049	1	cheshire	PERSON
ftr-435	3049	2	2002	DATE
ftr-435	3050	1	773	CARDINAL
ftr-435	3051	1	h. conf	ORG
ftr-435	3053	1	105	CARDINAL
ftr-435	3053	2	253	CARDINAL
ftr-435	3053	3	1998	DATE
ftr-435	3053	4	irs	ORG
ftr-435	3056	1	jacobs	PERSON
ftr-435	3059	1	6013	CARDINAL
ftr-435	3059	2	wiksell v. commissioner	ORG
ftr-435	3059	3	215	CARDINAL
ftr-435	3059	4	1335	CARDINAL
ftr-435	3059	5	9th	ORDINAL
ftr-435	3059	6	2000	DATE
ftr-435	3060	1	1999-32	DATE
ftr-435	3060	2	94	CARDINAL
ftr-435	3060	3	126	CARDINAL
ftr-435	3060	4	1990	DATE
ftr-435	3060	5	992	CARDINAL
ftr-435	3060	6	1132	CARDINAL
ftr-435	3060	7	11th	ORDINAL
ftr-435	3060	8	1993	DATE
ftr-435	3061	1	parr	PERSON
ftr-435	3062	1	colvin�	PERSON
ftr-435	3064	1	282	CARDINAL
ftr-435	3064	2	326	CARDINAL
ftr-435	3064	3	89	CARDINAL
ftr-435	3064	4	2002	DATE
ftr-435	3064	5	¶ 50,222	CARDINAL
ftr-435	3064	6	5th	ORDINAL
ftr-435	3065	1	cheshire	PERSON
ftr-435	3065	2	irs	ORG
ftr-435	3066	1	cheshire	PERSON
ftr-435	3066	2	887	CARDINAL
ftr-435	3066	3	959	CARDINAL
ftr-435	3066	4	9th	ORDINAL
ftr-435	3066	5	1989	DATE
ftr-435	3067	1	6015(b)(1)(c	DATE
ftr-435	3068	1	774	CARDINAL
ftr-435	3068	2	florida	GPE
ftr-435	3070	1	cheshire	PERSON
ftr-435	3070	2	6015(c)(30(c	CARDINAL
ftr-435	3071	1	two	CARDINAL
ftr-435	3072	1	first	ORDINAL
ftr-435	3076	1	section 6015(c)(3)(c	LAW
ftr-435	3077	1	second	ORDINAL
ftr-435	3083	1	cheshire	PERSON
ftr-435	3083	2	116 t.c	QUANTITY
ftr-435	3083	3	198	CARDINAL
ftr-435	3083	4	2001	DATE
ftr-435	3084	1	cheshire	PERSON
ftr-435	3084	2	cheshire	PERSON
ftr-435	3085	1	2	CARDINAL
ftr-435	3086	1	martin v. commissioner	PERSON
ftr-435	3086	2	t.c.	PERSON
ftr-435	3087	1	2000	CARDINAL
ftr-435	3087	2	346	CARDINAL
ftr-435	3088	1	351	CARDINAL
ftr-435	3089	1	2002	DATE
ftr-435	3089	2	3	CARDINAL
ftr-435	3091	1	braden v. commissioner	PERSON
ftr-435	3091	2	t.c.	PERSON
ftr-435	3092	1	2001	DATE
ftr-435	3092	2	069	CARDINAL
ftr-435	3092	3	3/22/01	CARDINAL
ftr-435	3093	1	6015(b)(1	CARDINAL
ftr-435	3095	1	cheshire v. commissioner	PERSON
ftr-435	3095	2	115	CARDINAL
ftr-435	3095	3	183	CARDINAL
ftr-435	3095	4	2000	DATE
ftr-435	3095	5	282	CARDINAL
ftr-435	3095	6	326	CARDINAL
ftr-435	3095	7	89	CARDINAL
ftr-435	3095	8	2002	DATE
ftr-435	3096	1	¶ 50,222	CARDINAL
ftr-435	3096	2	5th	ORDINAL
ftr-435	3097	1	2/8/02	DATE
ftr-435	3099	1	4	CARDINAL
ftr-435	3100	1	culver	PERSON
ftr-435	3100	2	116 t.c	QUANTITY
ftr-435	3100	3	189	CARDINAL
ftr-435	3100	4	4/02/01	CARDINAL
ftr-435	3102	1	section 6015(c)(3)(c	LAW
ftr-435	3103	1	5	CARDINAL
ftr-435	3103	2	cheshire	PERSON
ftr-435	3104	1	116 t.c	QUANTITY
ftr-435	3104	2	198	CARDINAL
ftr-435	3104	3	4/10/01	CARDINAL
ftr-435	3107	1	ruwe	PERSON
ftr-435	3108	1	776	CARDINAL
ftr-435	3108	2	florida	GPE
ftr-435	3110	1	cheshire	PERSON
ftr-435	3112	1	6.	CARDINAL
ftr-435	3112	2	only one	CARDINAL
ftr-435	3113	1	vetrano	PERSON
ftr-435	3113	2	116 t.c	QUANTITY
ftr-435	3113	3	272	CARDINAL
ftr-435	3113	4	4/25/01	CARDINAL
ftr-435	3114	1	section 6017(g)(2	LAW
ftr-435	3117	1	whalen	PERSON
ftr-435	3118	1	7	CARDINAL
ftr-435	3119	1	wenner	ORG
ftr-435	3119	2	116 t.c	QUANTITY
ftr-435	3119	3	284	CARDINAL
ftr-435	3119	4	5/14/01	CARDINAL
ftr-435	3120	1	6404(i	CARDINAL
ftr-435	3121	1	wenner	PERSON
ftr-435	3123	1	8	CARDINAL
ftr-435	3124	1	v. united states	PERSON
ftr-435	3124	2	51	CARDINAL
ftr-435	3126	1	49, 2002	DATE
ftr-435	3126	2	¶ 50,108	CARDINAL
ftr-435	3126	3	88	CARDINAL
ftr-435	3126	4	11/28/01	CARDINAL
ftr-435	3127	1	6015(f	CARDINAL
ftr-435	3128	1	2002	DATE
ftr-435	3128	2	777 9	DATE
ftr-435	3129	1	mora v. commissioner	PERSON
ftr-435	3129	2	117 t.c	QUANTITY
ftr-435	3129	3	279	CARDINAL
ftr-435	3130	1	mora	PERSON
ftr-435	3130	2	two-thirds	CARDINAL
ftr-435	3130	3	less than $40,000	MONEY
ftr-435	3131	1	116 t.c	QUANTITY
ftr-435	3131	2	198	CARDINAL
ftr-435	3131	3	2001	DATE
ftr-435	3131	4	mora	PERSON
ftr-435	3133	1	mora	PERSON
ftr-435	3134	1	6015(d)(3)(b	CARDINAL
ftr-435	3135	1	10	CARDINAL
ftr-435	3136	1	reg-106446-98	DATE
ftr-435	3136	2	66	CARDINAL
ftr-435	3136	3	3888	CARDINAL
ftr-435	3136	4	1/17/01	CARDINAL
ftr-435	3137	1	treasury	ORG
ftr-435	3137	2	irs	ORG
ftr-435	3137	3	1998	DATE
ftr-435	3137	4	6013(e	CARDINAL
ftr-435	3137	5	6015	DATE
ftr-435	3138	1	6013(e	CARDINAL
ftr-435	3142	1	1.6013-4	CARDINAL
ftr-435	3143	1	two years	DATE
ftr-435	3143	2	first	ORDINAL
ftr-435	3145	1	one	CARDINAL
ftr-435	3145	2	irs	ORG
ftr-435	3146	1	11	CARDINAL
ftr-435	3146	2	66	CARDINAL
ftr-435	3147	1	reg-115054-01	DATE
ftr-435	3147	2	778	CARDINAL
ftr-435	3147	3	florida	GPE
ftr-435	3148	1	66	CARDINAL
ftr-435	3148	2	67	CARDINAL
ftr-435	3148	3	2841	CARDINAL
ftr-435	3148	4	1/22/02	CARDINAL
ftr-435	3149	1	h. miscellaneous 1	PERSON
ftr-435	3150	1	2001-15, 2001-8	DATE
ftr-435	3151	1	715	CARDINAL
ftr-435	3151	2	2/3/01	CARDINAL
ftr-435	3152	1	december 2000	DATE
ftr-435	3153	1	july 1, 2001	DATE
ftr-435	3154	1	u.s.	GPE
ftr-435	3154	2	u.s.	GPE
ftr-435	3155	1	june 30, 2001	DATE
ftr-435	3156	1	december 31, 2000	DATE
ftr-435	3158	1	2	CARDINAL
ftr-435	3158	2	section 7491	ORG
ftr-435	3159	1	higbee	PERSON
ftr-435	3159	2	116 t.c	QUANTITY
ftr-435	3159	3	438	CARDINAL
ftr-435	3159	4	446	CARDINAL
ftr-435	3159	5	6/6/01	CARDINAL
ftr-435	3159	6	vasquez	ORG
ftr-435	3159	7	j.	PERSON
ftr-435	3164	1	3	CARDINAL
ftr-435	3165	1	branson v. commissioner	ORG
ftr-435	3165	2	264	CARDINAL
ftr-435	3165	3	904	CARDINAL
ftr-435	3166	1	¶ 50,622	CARDINAL
ftr-435	3166	2	88	CARDINAL
ftr-435	3166	3	5726	CARDINAL
ftr-435	3166	4	9th	ORDINAL
ftr-435	3167	1	9/5/01	CARDINAL
ftr-435	3168	1	ninth	ORDINAL
ftr-435	3168	2	gooch	PERSON
ftr-435	3168	3	320	CARDINAL
ftr-435	3168	4	418	CARDINAL
ftr-435	3168	5	1943	DATE
ftr-435	3168	6	the supreme court	ORG
ftr-435	3169	1	same year	DATE
ftr-435	3170	1	sixth	ORDINAL
ftr-435	3170	2	mueller v. commissioner	ORG
ftr-435	3170	3	153	CARDINAL
ftr-435	3170	4	302	CARDINAL
ftr-435	3170	5	6th	ORDINAL
ftr-435	3170	6	1998	DATE
ftr-435	3171	1	2002	DATE
ftr-435	3171	2	779	CARDINAL
ftr-435	3172	1	1014	CARDINAL
ftr-435	3173	1	4.	CARDINAL
ftr-435	3173	2	9-11	CARDINAL
ftr-435	3173	3	2001-61, 2001-40	DATE
ftr-435	3174	1	305	CARDINAL
ftr-435	3174	2	9/21/01	CARDINAL
ftr-435	3175	1	irs	ORG
ftr-435	3175	2	6161	DATE
ftr-435	3175	3	7508a	DATE
ftr-435	3175	4	september 11, 2001	DATE
ftr-435	3176	1	9/11/01	CARDINAL
ftr-435	3176	2	10/31/01	CARDINAL
ftr-435	3176	3	2001-63, 2001-40	DATE
ftr-435	3177	1	308	CARDINAL
ftr-435	3177	2	9/15/01	CARDINAL
ftr-435	3178	1	irs	ORG
ftr-435	3178	2	9/10/01	CARDINAL
ftr-435	3178	3	9/24/01	CARDINAL
ftr-435	3178	4	9/24/01	CARDINAL
ftr-435	3180	1	2001-68, 2001-47	DATE
ftr-435	3181	1	504	CARDINAL
ftr-435	3181	2	11/10/01	DATE
ftr-435	3185	1	the last day	DATE
ftr-435	3185	2	november 2, 2001	DATE
ftr-435	3186	1	1031	DATE
ftr-435	3186	2	the last date	DATE
ftr-435	3186	3	9/11/01 and 11/30/01	DATE
ftr-435	3187	1	1	CARDINAL
ftr-435	3187	2	2001-117, 2001-49	DATE
ftr-435	3188	1	567	CARDINAL
ftr-435	3188	2	11/10/01	DATE
ftr-435	3189	1	irs	ORG
ftr-435	3189	2	irs	ORG
ftr-435	3189	3	120 day	DATE
ftr-435	3190	1	irs	ORG
ftr-435	3190	2	12/15/01	CARDINAL
ftr-435	3191	1	2	CARDINAL
ftr-435	3191	2	2001-124, 2001-52	DATE
ftr-435	3192	1	630	CARDINAL
ftr-435	3192	2	12/11/01	CARDINAL
ftr-435	3193	1	2001-117	DATE
ftr-435	3194	1	2001-61	DATE
ftr-435	3194	2	florida	GPE
ftr-435	3194	3	2001-68	DATE
ftr-435	3195	1	october 15, 2001	DATE
ftr-435	3195	2	2000	DATE
ftr-435	3195	3	february 12, 2002	DATE
ftr-435	3197	1	irs	ORG
ftr-435	3197	2	2001-61	DATE
ftr-435	3197	3	2001-68	DATE
ftr-435	3198	1	six-month	DATE
ftr-435	3198	2	six-month	DATE
ftr-435	3198	3	an additional	DATE
ftr-435	3199	1	2001-69, 2001-46	DATE
ftr-435	3200	1	491	CARDINAL
ftr-435	3201	1	1/1/03	CARDINAL
ftr-435	3203	1	e. notice 2001-70, 2001-45	PERSON
ftr-435	3204	1	437	CARDINAL
ftr-435	3204	2	10/19/01	CARDINAL
ftr-435	3205	1	treasury	ORG
ftr-435	3205	2	irs	ORG
ftr-435	3205	3	mid-quarter	DATE
ftr-435	3205	4	the taxable year	DATE
ftr-435	3205	5	9/11/01	CARDINAL
ftr-435	3205	6	its third quarter	DATE
ftr-435	3206	1	section 168(d)(3	LAW
ftr-435	3206	2	the last three months	DATE
ftr-435	3206	3	40 percent	PERCENT
ftr-435	3206	4	the taxable year	DATE
ftr-435	3206	5	168(d)(2	DATE
ftr-435	3206	6	168	CARDINAL
ftr-435	3206	7	the taxable year	DATE
ftr-435	3206	8	the mid-quarter	DATE
ftr-435	3207	1	1	CARDINAL
ftr-435	3207	2	2001-74, 2001-49	DATE
ftr-435	3208	1	551	CARDINAL
ftr-435	3208	2	11/10/01	DATE
ftr-435	3209	1	2001-70	DATE
ftr-435	3209	2	september 11th	DATE
ftr-435	3209	3	the fourth quarter	DATE
ftr-435	3210	1	september 11th	DATE
ftr-435	3211	1	f. rev	PERSON
ftr-435	3212	1	2001-53, 2001-47	DATE
ftr-435	3213	1	506	CARDINAL
ftr-435	3213	2	11/10/01	DATE
ftr-435	3215	1	2002	DATE
ftr-435	3215	2	781	CARDINAL
ftr-435	3215	3	2001-78, 2001-50	DATE
ftr-435	3216	1	576	CARDINAL
ftr-435	3216	2	11/22/01	DATE
ftr-435	3217	1	the september 11, 2001	EVENT
ftr-435	3219	1	12/31/02	CARDINAL
ftr-435	3220	1	h. congress	PERSON
ftr-435	3220	2	12/20/01	CARDINAL
ftr-435	3220	3	2884	CARDINAL
ftr-435	3220	4	9/11/01	CARDINAL
ftr-435	3220	5	oklahoma city	GPE
ftr-435	3220	6	1995	DATE
ftr-435	3220	7	9/11/01	CARDINAL
ftr-435	3221	1	up to one year	DATE
ftr-435	3221	2	presidentially	ORG
ftr-435	3222	1	6103	DATE
ftr-435	3223	1	i.	PERSON
ftr-435	3223	2	2002-7, 2002-6	DATE
ftr-435	3224	1	489	CARDINAL
ftr-435	3224	2	1/24/02	CARDINAL
ftr-435	3225	1	412	CARDINAL
ftr-435	3225	2	302	CARDINAL
ftr-435	3225	3	9/11/01	CARDINAL
ftr-435	3225	4	between 9/11/01 and 9/23/01	CARDINAL
ftr-435	3225	5	9/24/02	CARDINAL
ftr-435	3225	6	2/28/02	CARDINAL
ftr-435	3225	7	3/1/02	CARDINAL
ftr-435	3226	1	5	CARDINAL
ftr-435	3226	2	2001-62, 2001-40	DATE
ftr-435	3227	1	307	CARDINAL
ftr-435	3228	1	irs	ORG
ftr-435	3230	1	6	CARDINAL
ftr-435	3230	2	v. united states	PERSON
ftr-435	3230	3	272	CARDINAL
ftr-435	3230	4	577	CARDINAL
ftr-435	3230	5	2001-	DATE
ftr-435	3230	6	¶ 50,786	CARDINAL
ftr-435	3230	7	88	CARDINAL
ftr-435	3230	8	6976	DATE
ftr-435	3232	1	870	CARDINAL
ftr-435	3232	2	irs	ORG
ftr-435	3232	3	the years	DATE
ftr-435	3233	1	7	CARDINAL
ftr-435	3233	2	t.d	PERSON
ftr-435	3233	3	8969	TIME
ftr-435	3233	4	66	CARDINAL
ftr-435	3234	1	irs	ORG
ftr-435	3234	2	6311	DATE
ftr-435	3235	1	782	CARDINAL
ftr-435	3235	2	florida	GPE
ftr-435	3236	1	si a.	PERSON
ftr-435	3236	2	1	CARDINAL
ftr-435	3237	1	cocco pazzo	PERSON
ftr-435	3237	2	330	CARDINAL
ftr-435	3237	3	west hubbard restaurant corp.	ORG
ftr-435	3238	1	v. united states	GPE
ftr-435	3238	2	203	CARDINAL
ftr-435	3238	3	990	CARDINAL
ftr-435	3238	4	2000	CARDINAL
ftr-435	3239	1	¶ 50,225	CARDINAL
ftr-435	3239	2	85	CARDINAL
ftr-435	3239	3	869	CARDINAL
ftr-435	3239	4	7th	ORDINAL
ftr-435	3240	1	2/15/00	CARDINAL
ftr-435	3241	1	§§ 3111(a) &	ORG
ftr-435	3241	2	3121(q	DATE
ftr-435	3241	3	irs	ORG
ftr-435	3242	1	eleventh	ORDINAL
ftr-435	3242	2	seventh	ORDINAL
ftr-435	3242	3	irs	ORG
ftr-435	3242	4	first	ORDINAL
ftr-435	3243	1	coffey	PERSON
ftr-435	3243	2	irs	ORG
ftr-435	3244	1	2	CARDINAL
ftr-435	3244	2	the west coast	LOC
ftr-435	3245	1	washington	GPE
ftr-435	3245	2	dc	GPE
ftr-435	3247	1	v. united states	GPE
ftr-435	3247	2	242	CARDINAL
ftr-435	3247	3	844	CARDINAL
ftr-435	3247	4	2001-1	DATE
ftr-435	3247	5	¶ 50,261	CARDINAL
ftr-435	3247	6	87	CARDINAL
ftr-435	3247	7	9th	ORDINAL
ftr-435	3248	1	2-1	DATE
ftr-435	3249	1	122	CARDINAL
ftr-435	3249	2	s. ct	PERSON
ftr-435	3249	3	865	CARDINAL
ftr-435	3249	4	1/11/02	CARDINAL
ftr-435	3249	5	21	CARDINAL
ftr-435	3249	6	f. supp	PERSON
ftr-435	3250	1	2d	CARDINAL
ftr-435	3250	2	1097	DATE
ftr-435	3250	3	n.d.	GPE
ftr-435	3250	4	calif	GPE
ftr-435	3251	1	9/18/98	CARDINAL
ftr-435	3251	2	irs	ORG
ftr-435	3252	1	irs	ORG
ftr-435	3253	1	kozinski	PERSON
ftr-435	3253	2	irs	ORG
ftr-435	3253	3	irs	ORG
ftr-435	3253	4	less than $20	MONEY
ftr-435	3254	1	irs	ORG
ftr-435	3254	2	less than $20	MONEY
ftr-435	3255	1	section 446	ORG
ftr-435	3255	2	irs	ORG
ftr-435	3255	3	446	CARDINAL
ftr-435	3255	4	irs	ORG
ftr-435	3257	1	irs	ORG
ftr-435	3258	1	irs	ORG
ftr-435	3259	1	three	CARDINAL
ftr-435	3259	2	2002	DATE
ftr-435	3259	3	783	CARDINAL
ftr-435	3260	1	330	CARDINAL
ftr-435	3260	2	west hubbard restaurant corp.	ORG
ftr-435	3261	1	v. united states	GPE
ftr-435	3261	2	203	CARDINAL
ftr-435	3261	3	990	CARDINAL
ftr-435	3261	4	995	CARDINAL
ftr-435	3261	5	7th	ORDINAL
ftr-435	3261	6	2000	DATE
ftr-435	3262	1	159	CARDINAL
ftr-435	3262	2	565	CARDINAL
ftr-435	3262	3	morrison restaurants, inc.	ORG
ftr-435	3263	1	v. united states	GPE
ftr-435	3263	2	118	CARDINAL
ftr-435	3263	3	1526	CARDINAL
ftr-435	3263	4	1529	DATE
ftr-435	3263	5	11th	ORDINAL
ftr-435	3263	6	1997	DATE
ftr-435	3264	1	irs	ORG
ftr-435	3265	1	irs	ORG
ftr-435	3266	1	irs	ORG
ftr-435	3267	1	irs	ORG
ftr-435	3269	1	irs	ORG
ftr-435	3271	1	mckeown	PERSON
ftr-435	3271	2	330	CARDINAL
ftr-435	3271	3	west hubbard restaurant corp.	ORG
ftr-435	3272	1	v. united states	GPE
ftr-435	3272	2	203	CARDINAL
ftr-435	3272	3	990	ORG
ftr-435	3272	4	7th	ORDINAL
ftr-435	3272	5	2000	DATE
ftr-435	3273	1	v. united states	GPE
ftr-435	3273	2	159	CARDINAL
ftr-435	3273	3	553	CARDINAL
ftr-435	3273	4	fed	ORG
ftr-435	3273	5	cir	ORG
ftr-435	3273	6	1998	DATE
ftr-435	3273	7	morrison restaurants, inc.	ORG
ftr-435	3273	8	v. united states	GPE
ftr-435	3273	9	118	CARDINAL
ftr-435	3273	10	1526	CARDINAL
ftr-435	3273	11	11th	ORDINAL
ftr-435	3273	12	1997	DATE
ftr-435	3273	13	irs	ORG
ftr-435	3275	1	330	CARDINAL
ftr-435	3275	2	west hubbard	LOC
ftr-435	3275	3	morrison	GPE
ftr-435	3277	1	2892	CARDINAL
ftr-435	3278	1	seventh	ORDINAL
ftr-435	3278	2	eleventh	ORDINAL
ftr-435	3279	1	seventh	ORDINAL
ftr-435	3279	2	eleventh	ORDINAL
ftr-435	3279	3	irs	ORG
ftr-435	3279	4	784	CARDINAL
ftr-435	3279	5	florida	GPE
ftr-435	3280	1	330	CARDINAL
ftr-435	3280	2	west hubbard	LOC
ftr-435	3280	3	203	CARDINAL
ftr-435	3280	4	994	CARDINAL
ftr-435	3280	5	997	CARDINAL
ftr-435	3280	6	morrison restaurants	ORG
ftr-435	3280	7	118	CARDINAL
ftr-435	3280	8	1529-30	DATE
ftr-435	3281	1	irs	ORG
ftr-435	3281	2	irs	ORG
ftr-435	3283	1	2892 & n.9	ORG
ftr-435	3284	1	irs	ORG
ftr-435	3284	2	irs	ORG
ftr-435	3285	1	seventh	ORDINAL
ftr-435	3285	2	eleventh	ORDINAL
ftr-435	3286	1	irs	ORG
ftr-435	3288	1	a. supreme court	ORG
ftr-435	3288	2	seventh	ORDINAL
ftr-435	3288	3	irs	ORG
ftr-435	3289	1	united states v. fior d�italia, inc.	ORG
ftr-435	3289	2	122	CARDINAL
ftr-435	3289	3	s. ct.	PERSON
ftr-435	3289	4	2117	CARDINAL
ftr-435	3289	5	89	CARDINAL
ftr-435	3289	6	2883	CARDINAL
ftr-435	3289	7	6/17/02	CARDINAL
ftr-435	3289	8	6-3	CARDINAL
ftr-435	3290	1	irs	ORG
ftr-435	3292	1	3	CARDINAL
ftr-435	3293	1	neely v. commissioner	PERSON
ftr-435	3293	2	115	CARDINAL
ftr-435	3293	3	287	CARDINAL
ftr-435	3293	4	9/27/00	CARDINAL
ftr-435	3294	1	vasquez	PERSON
ftr-435	3294	2	7436	DATE
ftr-435	3294	3	irs	ORG
ftr-435	3294	4	6501	CARDINAL
ftr-435	3295	1	a. neely	PERSON
ftr-435	3295	2	116 t.c	QUANTITY
ftr-435	3295	3	2/13/01	CARDINAL
ftr-435	3296	1	7436	DATE
ftr-435	3296	2	neely v. commissioner	PERSON
ftr-435	3296	3	115	CARDINAL
ftr-435	3296	4	287	CARDINAL
ftr-435	3296	5	2000	DATE
ftr-435	3296	6	three-year	DATE
ftr-435	3296	7	2002	DATE
ftr-435	3296	8	785	CARDINAL
ftr-435	3297	1	vasquez	PERSON
ftr-435	3297	2	three	CARDINAL
ftr-435	3300	1	4.	CARDINAL
ftr-435	3301	1	united states	GPE
ftr-435	3301	2	v. kontny	PERSON
ftr-435	3301	3	238	CARDINAL
ftr-435	3301	4	815	CARDINAL
ftr-435	3301	5	2001-	DATE
ftr-435	3302	1	¶ 50,197	CARDINAL
ftr-435	3302	2	87	CARDINAL
ftr-435	3302	3	390	CARDINAL
ftr-435	3302	4	7th	ORDINAL
ftr-435	3302	5	1/4/01	CARDINAL
ftr-435	3303	1	532	CARDINAL
ftr-435	3303	2	2001	DATE
ftr-435	3304	1	posner	PERSON
ftr-435	3307	1	united states	GPE
ftr-435	3307	2	cleveland indians baseball co.	ORG
ftr-435	3307	3	121	CARDINAL
ftr-435	3307	4	s. ct	PERSON
ftr-435	3307	5	1433	CARDINAL
ftr-435	3307	6	2001	DATE
ftr-435	3307	7	¶ 50,341	CARDINAL
ftr-435	3307	8	87	CARDINAL
ftr-435	3307	9	1706	DATE
ftr-435	3307	10	4/17/01	CARDINAL
ftr-435	3307	11	215	CARDINAL
ftr-435	3307	12	1325	CARDINAL
ftr-435	3307	13	2001-	DATE
ftr-435	3307	14	¶ 50,469	DATE
ftr-435	3307	15	85	CARDINAL
ftr-435	3307	16	1761	DATE
ftr-435	3307	17	6th	ORDINAL
ftr-435	3308	1	5/10/00	CARDINAL
ftr-435	3309	1	the year	DATE
ftr-435	3309	2	the year	DATE
ftr-435	3310	1	the supreme court	ORG
ftr-435	3310	2	ginsburg	PERSON
ftr-435	3310	3	irs	ORG
ftr-435	3311	1	31.3301	CARDINAL
ftr-435	3311	2	89	CARDINAL
ftr-435	3311	3	280	CARDINAL
ftr-435	3313	1	78-336	CARDINAL
ftr-435	3313	2	1978-2	DATE
ftr-435	3313	3	255	CARDINAL
ftr-435	3314	1	6.	PERCENT
ftr-435	3314	2	united states	ORG
ftr-435	3314	3	121	CARDINAL
ftr-435	3314	4	s. ct. 1782	PERSON
ftr-435	3314	5	87	CARDINAL
ftr-435	3314	6	2227	CARDINAL
ftr-435	3314	7	5/21/01	CARDINAL
ftr-435	3315	1	nearly a decade	DATE
ftr-435	3315	2	the supreme court	ORG
ftr-435	3315	3	medicare	ORG
ftr-435	3315	4	1983	DATE
ftr-435	3315	5	1984	DATE
ftr-435	3316	1	sec	ORG
ftr-435	3316	2	1	CARDINAL
ftr-435	3316	3	7	CARDINAL
ftr-435	3316	4	north dakota	GPE
ftr-435	3316	5	united states	GPE
ftr-435	3316	6	255	CARDINAL
ftr-435	3316	7	599	CARDINAL
ftr-435	3316	8	20011	DATE
ftr-435	3316	9	¶ 50,485	CARDINAL
ftr-435	3316	10	87	CARDINAL
ftr-435	3316	11	2522	DATE
ftr-435	3316	12	6/18/01	CARDINAL
ftr-435	3318	1	786	CARDINAL
ftr-435	3318	2	florida	GPE
ftr-435	3318	3	dol op 99-01	PERSON
ftr-435	3320	1	8	CARDINAL
ftr-435	3322	1	mississippi, inc.	ORG
ftr-435	3323	1	v. united states	GPE
ftr-435	3323	2	2001-2	DATE
ftr-435	3324	1	¶ 50,463	CARDINAL
ftr-435	3324	2	87	CARDINAL
ftr-435	3324	3	2401	CARDINAL
ftr-435	3328	1	1.62-2	CARDINAL
ftr-435	3329	1	1.62-2(f	QUANTITY
ftr-435	3329	2	hours	TIME
ftr-435	3330	1	9	CARDINAL
ftr-435	3331	1	united air lines, inc	ORG
ftr-435	3331	2	united states	GPE
ftr-435	3331	3	51	CARDINAL
ftr-435	3333	1	722	CARDINAL
ftr-435	3333	2	2001-	DATE
ftr-435	3333	3	¶ 50,577	CARDINAL
ftr-435	3333	4	88	CARDINAL
ftr-435	3333	5	8/10/01	CARDINAL
ftr-435	3334	1	ii.d	CARDINAL
ftr-435	3334	2	supra	PERSON
ftr-435	3335	1	10	CARDINAL
ftr-435	3337	1	p.c.	PERSON
ftr-435	3338	1	117	CARDINAL
ftr-435	3338	2	141	CARDINAL
ftr-435	3340	1	third	ORDINAL
ftr-435	3344	1	jacobs	PERSON
ftr-435	3345	1	section 530	LAW
ftr-435	3347	1	the year	DATE
ftr-435	3348	1	11	CARDINAL
ftr-435	3349	1	yeagle drywall co., inc.	ORG
ftr-435	3350	1	t.c.	PERSON
ftr-435	3351	1	284	CARDINAL
ftr-435	3352	1	p.c.	PERSON
ftr-435	3353	1	117	CARDINAL
ftr-435	3353	2	141	CARDINAL
ftr-435	3353	3	99 percent	PERCENT
ftr-435	3354	1	2002	DATE
ftr-435	3354	2	787 12	CARDINAL
ftr-435	3356	1	v. united states	GPE
ftr-435	3356	2	269	CARDINAL
ftr-435	3356	3	969	CARDINAL
ftr-435	3357	1	¶ 50,700	CARDINAL
ftr-435	3357	2	88	CARDINAL
ftr-435	3357	3	6391	DATE
ftr-435	3357	4	9th	ORDINAL
ftr-435	3361	1	1.62-2	CARDINAL
ftr-435	3362	1	40 percent	PERCENT
ftr-435	3363	1	13	CARDINAL
ftr-435	3364	1	miller, inc.	ORG
ftr-435	3365	1	117	CARDINAL
ftr-435	3365	2	263	CARDINAL
ftr-435	3365	3	12/11/01	CARDINAL
ftr-435	3366	1	530	CARDINAL
ftr-435	3366	2	1978	DATE
ftr-435	3366	3	1992	DATE
ftr-435	3367	1	vasquez	PERSON
ftr-435	3367	2	seven	CARDINAL
ftr-435	3368	1	1	CARDINAL
ftr-435	3368	2	2	CARDINAL
ftr-435	3368	3	3	CARDINAL
ftr-435	3368	4	4	CARDINAL
ftr-435	3368	5	5	CARDINAL
ftr-435	3368	6	6	CARDINAL
ftr-435	3368	7	7	CARDINAL
ftr-435	3368	8	103	CARDINAL
ftr-435	3368	9	378	CARDINAL
ftr-435	3368	10	1994	DATE
ftr-435	3368	11	60	CARDINAL
ftr-435	3368	12	4th	ORDINAL
ftr-435	3368	13	1995	DATE
ftr-435	3369	1	vasquez	PERSON
ftr-435	3370	1	7436	DATE
ftr-435	3370	2	6656	DATE
ftr-435	3371	1	6665(a)(2	CARDINAL
ftr-435	3372	1	26	CARDINAL
ftr-435	3372	2	chapter 68	LAW
ftr-435	3372	3	6656	DATE
ftr-435	3372	4	chapter 68	LAW
ftr-435	3372	5	title 26	LAW
ftr-435	3373	1	1	CARDINAL
ftr-435	3373	2	reg-106892-00	DATE
ftr-435	3373	3	66	CARDINAL
ftr-435	3373	4	10650	DATE
ftr-435	3373	5	2/16/01	CARDINAL
ftr-435	3374	1	irs	ORG
ftr-435	3375	1	788	CARDINAL
ftr-435	3375	2	florida	GPE