id	sid	eid	entity	type
ftr-440	1	1	florida	GPE
ftr-440	1	2	4 1999	DATE
ftr-440	1	3	2	CARDINAL
ftr-440	1	4	douglas a. kahn*	PERSON
ftr-440	1	5	1919	DATE
ftr-440	2	1	section 104(a)(2	LAW
ftr-440	2	2	1986.2	CARDINAL
ftr-440	2	3	80-year	DATE
ftr-440	3	1	1996	DATE
ftr-440	4	1	1996	DATE
ftr-440	4	2	paul g. kauper	PERSON
ftr-440	4	3	university of michigan	ORG
ftr-440	5	1	1	CARDINAL
ftr-440	5	2	first	ORDINAL
ftr-440	5	3	1919	DATE
ftr-440	5	4	1918	DATE
ftr-440	8	1	65	CARDINAL
ftr-440	8	2	40	CARDINAL
ftr-440	9	1	1057	CARDINAL
ftr-440	9	2	1066	DATE
ftr-440	9	3	1919	DATE
ftr-440	10	1	some years	DATE
ftr-440	11	1	1996	DATE
ftr-440	11	2	one	CARDINAL
ftr-440	13	1	the supreme court	ORG
ftr-440	14	1	o'gilvie v. united states	PERSON
ftr-440	14	2	519	CARDINAL
ftr-440	15	1	2	CARDINAL
ftr-440	15	2	section 213	LAW
ftr-440	15	3	prior year	DATE
ftr-440	16	1	2	CARDINAL
ftr-440	18	1	3	CARDINAL
ftr-440	18	2	douglas a. kahn	PERSON
ftr-440	18	3	15	CARDINAL
ftr-440	18	4	quinnipiac l. rev	PERSON
ftr-440	18	5	305-09	CARDINAL
ftr-440	18	6	douglas a. kahn	PERSON
ftr-440	18	7	2	CARDINAL
ftr-440	18	8	fla	GPE
ftr-440	19	1	327	CARDINAL
ftr-440	19	2	330	CARDINAL
ftr-440	19	3	1995	DATE
ftr-440	20	1	4. section 1605(b	CARDINAL
ftr-440	20	2	1996	DATE
ftr-440	22	1	104-188	CARDINAL
ftr-440	22	2	1996	DATE
ftr-440	23	1	1996	DATE
ftr-440	24	1	1996	DATE
ftr-440	27	1	1996	DATE
ftr-440	27	2	section 104(a)(2	LAW
ftr-440	28	1	9	CARDINAL
ftr-440	29	1	section 104(a)(2	LAW
ftr-440	30	1	congress	ORG
ftr-440	30	2	section 104(a)(2	LAW
ftr-440	32	1	5	CARDINAL
ftr-440	33	1	f. patrick hubbard	PERSON
ftr-440	33	2	49	CARDINAL
ftr-440	33	3	fla	GPE
ftr-440	34	1	l. rev	PERSON
ftr-440	35	1	725	CARDINAL
ftr-440	35	2	1997	DATE
ftr-440	36	1	6	CARDINAL
ftr-440	37	1	irc	PERSON
ftr-440	40	1	8.	CARDINAL
ftr-440	42	1	104-586	CARDINAL
ftr-440	42	2	144	CARDINAL
ftr-440	43	1	9	CARDINAL
ftr-440	45	1	hubbard	PERSON
ftr-440	45	2	5	CARDINAL
ftr-440	45	3	1999	DATE
ftr-440	46	1	florida	GPE
ftr-440	46	2	hubbard	PERSON
ftr-440	46	3	1997	DATE
ftr-440	47	1	two	CARDINAL
ftr-440	48	1	one	CARDINAL
ftr-440	48	2	congress	ORG
ftr-440	49	1	the supreme court's	ORG
ftr-440	49	2	1920	DATE
ftr-440	49	3	macomber,2	PERSON
ftr-440	49	4	article i, section 9	LAW
ftr-440	49	5	4	CARDINAL
ftr-440	49	6	congress	ORG
ftr-440	50	1	3	CARDINAL
ftr-440	50	2	macomber	GPE
ftr-440	50	3	two	CARDINAL
ftr-440	50	4	1895	DATE
ftr-440	50	5	the supreme court	ORG
ftr-440	50	6	loan & trust co.	ORG
ftr-440	50	7	a pre-sixteenth	DATE
ftr-440	51	1	macomber	PERSON
ftr-440	52	1	section 104(a)(2	LAW
ftr-440	53	1	the supreme court	ORG
ftr-440	53	2	macomber	DATE
ftr-440	54	1	two	CARDINAL
ftr-440	56	1	two	CARDINAL
ftr-440	56	2	first	ORDINAL
ftr-440	58	1	1913	DATE
ftr-440	58	2	5	CARDINAL
ftr-440	58	3	second	ORDINAL
ftr-440	59	1	1909	DATE
ftr-440	59	2	11	DATE
ftr-440	61	1	252	CARDINAL
ftr-440	61	2	189	CARDINAL
ftr-440	62	1	13	CARDINAL
ftr-440	63	1	14	CARDINAL
ftr-440	64	1	157	CARDINAL
ftr-440	64	2	u.s.	GPE
ftr-440	64	3	429	CARDINAL
ftr-440	64	4	1895	DATE
ftr-440	64	5	158	CARDINAL
ftr-440	64	6	601	CARDINAL
ftr-440	65	1	15	CARDINAL
ftr-440	65	2	macomber	DATE
ftr-440	65	3	252	CARDINAL
ftr-440	65	4	u.s.	GPE
ftr-440	65	5	189	CARDINAL
ftr-440	66	1	congress	ORG
ftr-440	67	1	'6	PRODUCT
ftr-440	67	2	1911	DATE
ftr-440	67	3	the supreme court	ORG
ftr-440	67	4	tracy co.	ORG
ftr-440	68	1	doubt.18	GPE
ftr-440	68	2	macomber	GPE
ftr-440	69	1	the sixteenth	DATE
ftr-440	70	1	9	CARDINAL
ftr-440	72	1	the supreme court	ORG
ftr-440	72	2	macomber	GPE
ftr-440	73	1	two	CARDINAL
ftr-440	73	2	macomber	DATE
ftr-440	74	1	united states	GPE
ftr-440	74	2	shareholder).2	PERSON
ftr-440	76	1	16	CARDINAL
ftr-440	77	1	36	CARDINAL
ftr-440	78	1	11	CARDINAL
ftr-440	78	2	112	CARDINAL
ftr-440	79	1	payne-aldrich	ORG
ftr-440	79	2	august 5, 1909	DATE
ftr-440	80	1	17	CARDINAL
ftr-440	80	2	220	CARDINAL
ftr-440	80	3	107	CARDINAL
ftr-440	80	4	1911	DATE
ftr-440	81	1	18	CARDINAL
ftr-440	82	1	calvin h. johnson	PERSON
ftr-440	82	2	7	CARDINAL
ftr-440	83	1	mary bill	PERSON
ftr-440	83	2	1	CARDINAL
ftr-440	83	3	1998	DATE
ftr-440	84	1	19	CARDINAL
ftr-440	84	2	macomber	DATE
ftr-440	84	3	252	CARDINAL
ftr-440	84	4	u.s.	GPE
ftr-440	84	5	189	CARDINAL
ftr-440	84	6	20	CARDINAL
ftr-440	86	1	22	CARDINAL
ftr-440	88	1	23	CARDINAL
ftr-440	90	1	1.305-3(e	CARDINAL
ftr-440	91	1	7	CARDINAL
ftr-440	91	2	macomber	GPE
ftr-440	92	1	19991	DATE
ftr-440	92	2	florida	GPE
ftr-440	92	3	macomber	DATE
ftr-440	92	4	today	DATE
ftr-440	93	1	the supreme court	ORG
ftr-440	95	1	the supreme court	ORG
ftr-440	95	2	macomber	DATE
ftr-440	96	1	macomber	GPE
ftr-440	97	1	macomber	DATE
ftr-440	100	1	two	CARDINAL
ftr-440	100	2	section 104(a)(2	LAW
ftr-440	101	1	two	CARDINAL
ftr-440	104	1	section 1033	LAW
ftr-440	105	1	congress	ORG
ftr-440	105	2	congress	ORG
ftr-440	105	3	a later date	DATE
ftr-440	105	4	24	CARDINAL
ftr-440	105	5	macomber	DATE
ftr-440	106	1	252	CARDINAL
ftr-440	106	2	u.s.	GPE
ftr-440	106	3	207	CARDINAL
ftr-440	107	1	25	CARDINAL
ftr-440	108	1	348	CARDINAL
ftr-440	108	2	426	CARDINAL
ftr-440	108	3	1955	DATE
ftr-440	109	1	26	CARDINAL
ftr-440	111	1	27	CARDINAL
ftr-440	112	1	raytheon production corp.	ORG
ftr-440	113	1	144	CARDINAL
ftr-440	113	2	110	CARDINAL
ftr-440	113	3	1st	ORDINAL
ftr-440	114	1	28	CARDINAL
ftr-440	118	1	section 1033	LAW
ftr-440	120	1	one	CARDINAL
ftr-440	122	1	section 104(a)(2	LAW
ftr-440	125	1	section 104(a)(2	LAW
ftr-440	128	1	one	CARDINAL
ftr-440	128	2	29	CARDINAL
ftr-440	129	1	hubbard	PERSON
ftr-440	129	2	5	CARDINAL
ftr-440	129	3	761	CARDINAL
ftr-440	129	4	30	CARDINAL
ftr-440	131	1	19991	DATE
ftr-440	131	2	florida	GPE
ftr-440	131	3	group.32	PERSON
ftr-440	133	1	3	CARDINAL
ftr-440	134	1	section 104(a)(2	LAW
ftr-440	136	1	section 104(a)(2	LAW
ftr-440	139	1	one	CARDINAL
ftr-440	141	1	congress	ORG
ftr-440	143	1	one	CARDINAL
ftr-440	143	2	congress	ORG
ftr-440	143	3	the internal revenue service	ORG
ftr-440	144	1	many years	DATE
ftr-440	144	2	the supreme court	ORG
ftr-440	144	3	congress	ORG
ftr-440	146	1	one	CARDINAL
ftr-440	147	1	32	CARDINAL
ftr-440	149	1	33	CARDINAL
ftr-440	150	1	hubbard	PERSON
ftr-440	150	2	5	CARDINAL
ftr-440	155	1	congress	ORG
ftr-440	158	1	three	CARDINAL
ftr-440	159	1	two	CARDINAL
ftr-440	160	1	1	CARDINAL
ftr-440	160	2	2	CARDINAL
ftr-440	162	1	third	ORDINAL
ftr-440	162	2	three	CARDINAL
ftr-440	162	3	congress	ORG
ftr-440	163	1	third	ORDINAL
ftr-440	164	1	third	ORDINAL
ftr-440	166	1	third	ORDINAL
ftr-440	166	2	congress	ORG
ftr-440	166	3	congress	ORG
ftr-440	167	1	congress	ORG
ftr-440	168	1	34	CARDINAL
ftr-440	169	1	kahn	ORG
ftr-440	169	2	supra	PERSON
ftr-440	169	3	3	CARDINAL
ftr-440	170	1	florida	GPE
ftr-440	170	2	the supreme court	ORG
ftr-440	170	3	v. schleier,35	PERSON
ftr-440	173	1	item36	ORG
ftr-440	173	2	congress	ORG
ftr-440	178	1	two	CARDINAL
ftr-440	179	1	first	ORDINAL
ftr-440	184	1	second	ORDINAL
ftr-440	185	1	congress	ORG
ftr-440	187	1	two	CARDINAL
ftr-440	187	2	35	DATE
ftr-440	188	1	515	CARDINAL
ftr-440	188	2	323	CARDINAL
ftr-440	188	3	1995	DATE
ftr-440	189	1	36	CARDINAL
ftr-440	191	1	1.161-1	CARDINAL
ftr-440	193	1	congress	ORG
ftr-440	195	1	one	CARDINAL
ftr-440	196	1	congress	ORG
ftr-440	197	1	congress	ORG
ftr-440	199	1	congress	ORG
ftr-440	203	1	two	CARDINAL
ftr-440	206	1	the supreme court	ORG
ftr-440	211	1	19991	DATE
ftr-440	211	2	florida	GPE
ftr-440	215	1	100,000	MONEY
ftr-440	216	1	100,000	MONEY
ftr-440	222	1	the sixteenth	DATE
ftr-440	223	1	hubbard	PERSON
ftr-440	223	2	ronald dworkin.38	PERSON
ftr-440	224	1	new york	GPE
ftr-440	224	2	herbert spencer's	PERSON
ftr-440	224	3	social statics.39	ORG
ftr-440	224	4	37	CARDINAL
ftr-440	225	1	74	CARDINAL
ftr-440	225	2	1229	CARDINAL
ftr-440	225	3	1233	DATE
ftr-440	225	4	1980	DATE
ftr-440	226	1	38	CARDINAL
ftr-440	227	1	hubbard	PERSON
ftr-440	227	2	5	CARDINAL
ftr-440	227	3	39	CARDINAL
ftr-440	228	1	198	CARDINAL
ftr-440	228	2	u.s. 45	DATE
ftr-440	228	3	74-5	CARDINAL
ftr-440	228	4	holmes j.	PERSON
ftr-440	231	1	"4	PERSON
ftr-440	231	2	more than 70 years	DATE
ftr-440	232	1	congress	ORG
ftr-440	234	1	42	CARDINAL
ftr-440	237	1	congress	ORG
ftr-440	242	1	congress	ORG
ftr-440	243	1	40	CARDINAL
ftr-440	244	1	macomber	DATE
ftr-440	244	2	252	CARDINAL
ftr-440	244	3	u.s.	GPE
ftr-440	244	4	189	CARDINAL
ftr-440	244	5	1920	DATE
ftr-440	245	1	41	CARDINAL
ftr-440	246	1	220	CARDINAL
ftr-440	247	1	42	DATE
ftr-440	249	1	1999	DATE