id	sid	eid	entity	type
ftr-445	1	1	florida	GPE
ftr-445	1	2	douglas a. kahn*	PERSON
ftr-445	1	3	lawrence w. waggoner" i. introduction	PERSON
ftr-445	2	1	382	CARDINAL
ftr-445	4	1	384	CARDINAL
ftr-445	4	2	388	CARDINAL
ftr-445	4	3	a. inconme	PERSON
ftr-445	4	4	388 1	CARDINAL
ftr-445	4	5	388 2	CARDINAL
ftr-445	4	6	389	CARDINAL
ftr-445	4	7	390	CARDINAL
ftr-445	4	8	392 1	CARDINAL
ftr-445	5	1	392 2	CARDINAL
ftr-445	5	2	three years	DATE
ftr-445	5	3	393	CARDINAL
ftr-445	5	4	more than three years	DATE
ftr-445	5	5	395	CARDINAL
ftr-445	5	6	396	CARDINAL
ftr-445	5	7	396	CARDINAL
ftr-445	5	8	three years	DATE
ftr-445	6	1	398	CARDINAL
ftr-445	6	2	400	CARDINAL
ftr-445	7	1	402 vi	PERSON
ftr-445	8	1	three years	DATE
ftr-445	9	1	405	CARDINAL
ftr-445	10	1	416	CARDINAL
ftr-445	10	2	4	CARDINAL
ftr-445	10	3	5	CARDINAL
ftr-445	10	4	paul g. kauper	PERSON
ftr-445	10	5	university of michigan	ORG
ftr-445	11	1	lewis m. simes	PERSON
ftr-445	11	2	university of michigan	ORG
ftr-445	12	1	1999	DATE
ftr-445	12	2	douglas a. kahn	PERSON
ftr-445	12	3	lawrence w. waggoner	PERSON
ftr-445	13	1	florida	GPE
ftr-445	13	2	i.	PERSON
ftr-445	13	3	1997	DATE
ftr-445	14	1	about twenty years ago	DATE
ftr-445	18	1	section 2042	LAW
ftr-445	18	2	1986	DATE
ftr-445	19	1	section 2042	LAW
ftr-445	20	1	2042	CARDINAL
ftr-445	20	2	i. douglas a. kahn &	PERSON
ftr-445	20	3	lawrence w. waggoner	PERSON
ftr-445	20	4	1977	DATE
ftr-445	20	5	duke l.j.	PERSON
ftr-445	20	6	941	CARDINAL
ftr-445	21	1	2	CARDINAL
ftr-445	25	1	3	CARDINAL
ftr-445	25	2	2042	CARDINAL
ftr-445	26	1	2042	CARDINAL
ftr-445	27	1	468	CARDINAL
ftr-445	27	2	699	CARDINAL
ftr-445	27	3	2d	DATE
ftr-445	27	4	1972	DATE
ftr-445	28	1	connelly v. united states	ORG
ftr-445	28	2	551	CARDINAL
ftr-445	28	3	545	CARDINAL
ftr-445	28	4	3d	CARDINAL
ftr-445	28	5	1977	DATE
ftr-445	29	1	2042	CARDINAL
ftr-445	29	2	terriberry v. united states	ORG
ftr-445	29	3	517	CARDINAL
ftr-445	29	4	286	CARDINAL
ftr-445	29	5	5th	ORDINAL
ftr-445	29	6	1975	DATE
ftr-445	29	7	v. united states	GPE
ftr-445	29	8	511	CARDINAL
ftr-445	29	9	259	CARDINAL
ftr-445	29	10	5th	ORDINAL
ftr-445	29	11	1975	DATE
ftr-445	31	1	skifter	PERSON
ftr-445	33	1	76-261	CARDINAL
ftr-445	33	2	1976-2	DATE
ftr-445	33	3	276	CARDINAL
ftr-445	35	1	84-179	CARDINAL
ftr-445	35	2	195	CARDINAL
ftr-445	35	3	4	CARDINAL
ftr-445	37	1	26	CARDINAL
ftr-445	38	1	4:5	CARDINAL
ftr-445	38	2	three years	DATE
ftr-445	38	3	section 2035	LAW
ftr-445	39	1	1997	DATE
ftr-445	39	2	section 2035	LAW
ftr-445	39	3	three years	DATE
ftr-445	39	4	section 2042	LAW
ftr-445	40	1	1997	DATE
ftr-445	40	2	three years	DATE
ftr-445	41	1	1997	DATE
ftr-445	42	1	pre-1997	DATE
ftr-445	43	1	silverman v. commissioner,8	PERSON
ftr-445	43	2	1973	DATE
ftr-445	44	1	5	CARDINAL
ftr-445	44	2	1997	DATE
ftr-445	44	3	105	CARDINAL
ftr-445	44	4	1310	DATE
ftr-445	47	1	6	CARDINAL
ftr-445	47	2	berman v. united states	PERSON
ftr-445	47	3	487 f.2d	MONEY
ftr-445	47	4	70	DATE
ftr-445	47	5	5th	ORDINAL
ftr-445	47	6	1973	DATE
ftr-445	47	7	v. united states	PERSON
ftr-445	47	8	452	CARDINAL
ftr-445	47	9	683	CARDINAL
ftr-445	47	10	5th	ORDINAL
ftr-445	47	11	1971	DATE
ftr-445	49	1	71-497	CARDINAL
ftr-445	49	2	2	CARDINAL
ftr-445	49	3	1971-2	DATE
ftr-445	49	4	329	CARDINAL
ftr-445	51	1	20.2042-1(a)(2	CARDINAL
ftr-445	52	1	compton v. commissioner	PERSON
ftr-445	52	2	532 f.2d	MONEY
ftr-445	52	3	1086	DATE
ftr-445	52	4	6th	ORDINAL
ftr-445	52	5	1976	DATE
ftr-445	52	6	155	CARDINAL
ftr-445	52	7	152	CARDINAL
ftr-445	52	8	2d	DATE
ftr-445	52	9	1946	DATE
ftr-445	53	1	521	CARDINAL
ftr-445	53	2	574	CARDINAL
ftr-445	53	3	576	CARDINAL
ftr-445	53	4	2d	DATE
ftr-445	53	5	1975	DATE
ftr-445	54	1	compton	PERSON
ftr-445	56	1	442	CARDINAL
ftr-445	56	2	915	CARDINAL
ftr-445	56	3	919	CARDINAL
ftr-445	56	4	1971	DATE
ftr-445	58	1	76	CARDINAL
ftr-445	58	2	1976-2	DATE
ftr-445	58	3	300	CARDINAL
ftr-445	58	4	8. 61	CARDINAL
ftr-445	58	5	338	CARDINAL
ftr-445	58	6	1973	DATE
ftr-445	58	7	521	CARDINAL
ftr-445	58	8	574	CARDINAL
ftr-445	58	9	2d	DATE
ftr-445	59	1	1975	DATE
ftr-445	60	1	silverman arose	PERSON
ftr-445	60	2	one	CARDINAL
ftr-445	60	3	three years	DATE
ftr-445	61	1	six months	DATE
ftr-445	62	1	1976	DATE
ftr-445	63	1	19991	DATE
ftr-445	63	2	florida	GPE
ftr-445	64	1	9	CARDINAL
ftr-445	65	1	88.71%	PERCENT
ftr-445	65	2	11.29%	PERCENT
ftr-445	66	1	88.71%	PERCENT
ftr-445	66	2	11.29%	PERCENT
ftr-445	68	1	section 2035	LAW
ftr-445	68	2	1997	DATE
ftr-445	71	1	third	ORDINAL
ftr-445	71	2	section 2035	LAW
ftr-445	71	3	1981	DATE
ftr-445	71	4	1997	DATE
ftr-445	72	1	three years	DATE
ftr-445	76	1	intervals.10	ORG
ftr-445	78	1	9	CARDINAL
ftr-445	80	1	two	CARDINAL
ftr-445	80	2	silverman	PERSON
ftr-445	81	1	10	CARDINAL
ftr-445	83	1	4:5	CARDINAL
ftr-445	83	2	1,000	MONEY
ftr-445	83	3	one-year	DATE
ftr-445	84	1	1%	PERCENT
ftr-445	84	2	that year	DATE
ftr-445	85	1	approximately 1%	PERCENT
ftr-445	85	2	10	MONEY
ftr-445	85	3	that year	DATE
ftr-445	88	1	the end of each year	DATE
ftr-445	89	1	2	CARDINAL
ftr-445	92	1	annual	DATE
ftr-445	92	2	1,000	MONEY
ftr-445	92	3	one-year	DATE
ftr-445	92	4	10	MONEY
ftr-445	93	1	an additional year	DATE
ftr-445	94	1	+ 1 years of age	DATE
ftr-445	94	2	the year	DATE
ftr-445	94	3	years of age	DATE
ftr-445	95	1	each year	DATE
ftr-445	96	1	five years	DATE
ftr-445	96	2	an additional five years	DATE
ftr-445	99	1	more than one year	DATE
ftr-445	99	2	annual	DATE
ftr-445	99	3	years	DATE
ftr-445	99	4	each year	DATE
ftr-445	100	1	annual	DATE
ftr-445	100	2	every few years	DATE
ftr-445	102	1	second	ORDINAL
ftr-445	105	1	11	CARDINAL
ftr-445	107	1	12	CARDINAL
ftr-445	108	1	21-22	DATE
ftr-445	109	1	13	CARDINAL
ftr-445	112	1	1999	DATE
ftr-445	112	2	florida	GPE
ftr-445	113	1	each year	DATE
ftr-445	114	1	14	CARDINAL
ftr-445	114	2	the first few years	DATE
ftr-445	115	1	each year	DATE
ftr-445	117	1	each year	DATE
ftr-445	117	2	each year	DATE
ftr-445	122	1	approximately five years	DATE
ftr-445	127	1	one 14	DATE
ftr-445	130	1	year to year	DATE
ftr-445	132	1	4:5	CARDINAL
ftr-445	132	2	5 three	CARDINAL
ftr-445	132	3	1	CARDINAL
ftr-445	132	4	2	CARDINAL
ftr-445	132	5	3	CARDINAL
ftr-445	132	6	15	CARDINAL
ftr-445	143	1	two	CARDINAL
ftr-445	145	1	one	CARDINAL
ftr-445	149	1	19991	DATE
ftr-445	149	2	florida	GPE
ftr-445	150	1	three	CARDINAL
ftr-445	154	1	1	CARDINAL
ftr-445	154	2	section 101	LAW
ftr-445	154	3	6	CARDINAL
ftr-445	154	4	one	CARDINAL
ftr-445	155	1	one	CARDINAL
ftr-445	157	1	9	CARDINAL
ftr-445	158	1	16	CARDINAL
ftr-445	159	1	one	CARDINAL
ftr-445	162	1	june 8, 1997	DATE
ftr-445	162	2	264(a)(4	CARDINAL
ftr-445	165	1	1.101	CARDINAL
ftr-445	165	2	4	CARDINAL
ftr-445	168	1	17	CARDINAL
ftr-445	168	2	irc § 101(c	ORG
ftr-445	169	1	18	CARDINAL
ftr-445	171	1	supra	PERSON
ftr-445	171	2	15	CARDINAL
ftr-445	172	1	1985	DATE
ftr-445	172	2	1983	DATE
ftr-445	173	1	irc § 101(f	ORG
ftr-445	174	1	19	CARDINAL
ftr-445	175	1	4:5	CARDINAL
ftr-445	175	2	2	CARDINAL
ftr-445	175	3	each year	DATE
ftr-445	176	1	20	CARDINAL
ftr-445	178	1	16	CARDINAL
ftr-445	180	1	the tax reform act of	LAW
ftr-445	180	2	1986	DATE
ftr-445	183	1	1.101-4(c	CARDINAL
ftr-445	184	1	1986	DATE
ftr-445	184	2	72	CARDINAL
ftr-445	185	1	1986	DATE
ftr-445	186	1	congress	ORG
ftr-445	186	2	72	DATE
ftr-445	188	1	101	PRODUCT
ftr-445	189	1	21	CARDINAL
ftr-445	190	1	each year	DATE
ftr-445	191	1	j. mertens	PERSON
ftr-445	191	2	7.08	CARDINAL
ftr-445	192	1	ed	PERSON
ftr-445	192	2	1974	DATE
ftr-445	194	1	1.72-11(b	CARDINAL
ftr-445	194	2	1960	DATE
ftr-445	197	1	64	CARDINAL
ftr-445	197	2	1964-2	DATE
ftr-445	197	3	134	CARDINAL
ftr-445	198	1	82	CARDINAL
ftr-445	198	2	1982-2	DATE
ftr-445	198	3	401	CARDINAL
ftr-445	198	4	10	CARDINAL
ftr-445	199	1	prior years	DATE
ftr-445	200	1	j. mertens	PERSON
ftr-445	200	2	supra	PERSON
ftr-445	200	3	7.08	CARDINAL
ftr-445	200	4	18	CARDINAL
ftr-445	202	1	d.	NORP
ftr-445	202	2	third	ORDINAL
ftr-445	207	1	19991	DATE
ftr-445	207	2	florida	GPE
ftr-445	207	3	101.23	CARDINAL
ftr-445	209	1	4	CARDINAL
ftr-445	214	1	22	CARDINAL
ftr-445	215	1	cohen v. commissioner	PERSON
ftr-445	215	2	39	CARDINAL
ftr-445	215	3	1062	CARDINAL
ftr-445	215	4	1963	DATE
ftr-445	216	1	23	CARDINAL
ftr-445	217	1	16	CARDINAL
ftr-445	218	1	24	CARDINAL
ftr-445	219	1	irc §§	ORG
ftr-445	221	1	25.2511-1(h)(8	CARDINAL
ftr-445	223	1	26	CARDINAL
ftr-445	225	1	25.2512-6(a	CARDINAL
ftr-445	226	1	27	CARDINAL
ftr-445	227	1	d.	NORP
ftr-445	229	1	77	CARDINAL
ftr-445	229	2	1977-1	DATE
ftr-445	229	3	272	CARDINAL
ftr-445	230	1	28	CARDINAL
ftr-445	232	1	4:5	CARDINAL
ftr-445	232	2	date.z9	NORP
ftr-445	233	1	an additional gift.3	CARDINAL
ftr-445	234	1	section 2503(b	LAW
ftr-445	234	2	10,000	MONEY
ftr-445	235	1	29	CARDINAL
ftr-445	236	1	4	CARDINAL
ftr-445	237	1	four months	DATE
ftr-445	237	2	nine years	DATE
ftr-445	237	3	four months	DATE
ftr-445	237	4	35 years of age at date	DATE
ftr-445	238	1	annual	DATE
ftr-445	238	2	s2,811	PERSON
ftr-445	239	1	end of tenth year	DATE
ftr-445	239	2	end of ninth year	DATE
ftr-445	239	3	12.965.00	CARDINAL
ftr-445	239	4	1,636.00	CARDINAL
ftr-445	239	5	one-third	CARDINAL
ftr-445	239	6	four months	DATE
ftr-445	239	7	545.33	CARDINAL
ftr-445	239	8	end of ninth year 12,965.00	DATE
ftr-445	239	9	interpolated terminal reserve	ORG
ftr-445	239	10	13,510.33	CARDINAL
ftr-445	239	11	two-thirds	CARDINAL
ftr-445	239	12	2,811	MONEY
ftr-445	239	13	1.874.00	CARDINAL
ftr-445	240	1	25.2512-6(a	CARDINAL
ftr-445	240	2	4. 30	CARDINAL
ftr-445	242	1	25.2511-1(h)(8	CARDINAL
ftr-445	243	1	31	CARDINAL
ftr-445	247	1	25.2503-3(a	CARDINAL
ftr-445	248	1	1999	DATE
ftr-445	248	2	10,000	MONEY
ftr-445	248	3	annually	DATE
ftr-445	249	1	2503(b)(2	CARDINAL
ftr-445	250	1	2513	CARDINAL
ftr-445	250	2	annual	DATE
ftr-445	250	3	third	ORDINAL
ftr-445	250	4	20,000	MONEY
ftr-445	251	1	only $10,000	MONEY
ftr-445	252	1	32	CARDINAL
ftr-445	254	1	55-408	CARDINAL
ftr-445	254	2	1955-1	DATE
ftr-445	254	3	113	CARDINAL
ftr-445	254	4	nashville trust co.	ORG
ftr-445	255	1	2	CARDINAL
ftr-445	255	2	99	CARDINAL
ftr-445	255	3	1943	DATE
ftr-445	258	1	25.2503-3(a	CARDINAL
ftr-445	260	1	ryerson	PERSON
ftr-445	260	2	united states	GPE
ftr-445	260	3	312	CARDINAL
ftr-445	260	4	405	CARDINAL
ftr-445	260	5	408-09	CARDINAL
ftr-445	260	6	skouras v. commissioner	PERSON
ftr-445	260	7	188	CARDINAL
ftr-445	260	8	831	CARDINAL
ftr-445	260	9	2d	DATE
ftr-445	260	10	1951	DATE
ftr-445	260	11	smyth v. commissioner	PERSON
ftr-445	260	12	2	CARDINAL
ftr-445	260	13	4 (1943	DATE
ftr-445	261	1	19991	DATE
ftr-445	261	2	florida	GPE
ftr-445	261	3	annual	DATE
ftr-445	261	4	donor.33	GPE
ftr-445	261	5	annual	DATE
ftr-445	262	1	deduction.35 c.	PERSON
ftr-445	262	2	1	CARDINAL
ftr-445	263	1	two	CARDINAL
ftr-445	265	1	section 2042(2	ORG
ftr-445	266	1	a loan.38 33	DATE
ftr-445	268	1	76	CARDINAL
ftr-445	268	2	1976-2	DATE
ftr-445	268	3	300	CARDINAL
ftr-445	269	1	55-408	CARDINAL
ftr-445	269	2	1955-1	DATE
ftr-445	269	3	113	CARDINAL
ftr-445	270	1	34	CARDINAL
ftr-445	271	1	kahn & waggoner	ORG
ftr-445	271	2	1	CARDINAL
ftr-445	271	3	954	CARDINAL
ftr-445	274	1	76	CARDINAL
ftr-445	274	2	1976-2	DATE
ftr-445	274	3	300	CARDINAL
ftr-445	274	4	35	DATE
ftr-445	275	1	irc §§ 2522	ORG
ftr-445	275	2	2523	CARDINAL
ftr-445	276	1	36	CARDINAL
ftr-445	277	1	united states v. bess	ORG
ftr-445	277	2	357	CARDINAL
ftr-445	277	3	u.s.	GPE
ftr-445	277	4	51	DATE
ftr-445	277	5	59	DATE
ftr-445	277	6	1958	DATE
ftr-445	277	7	kent bank and trust co.	ORG
ftr-445	277	8	united states	GPE
ftr-445	277	9	430	CARDINAL
ftr-445	277	10	392	CARDINAL
ftr-445	277	11	395	CARDINAL
ftr-445	277	12	6th	ORDINAL
ftr-445	277	13	1970	DATE
ftr-445	279	1	10-11	DATE
ftr-445	280	1	37	CARDINAL
ftr-445	282	1	20.2042-1(b	CARDINAL
ftr-445	283	1	38	CARDINAL
ftr-445	285	1	20.2042-1(c)(2	CARDINAL
ftr-445	286	1	5 percent	PERCENT
ftr-445	287	1	20.2042-1(c)(3	CARDINAL
ftr-445	288	1	4:5	CARDINAL
ftr-445	288	2	2	CARDINAL
ftr-445	289	1	three years	DATE
ftr-445	289	2	2035	CARDINAL
ftr-445	289	3	section 2042	LAW
ftr-445	289	4	three years	DATE
ftr-445	290	1	1976	DATE
ftr-445	291	1	39	CARDINAL
ftr-445	293	1	the tax reform act of	LAW
ftr-445	293	2	1976	DATE
ftr-445	294	1	1976	DATE
ftr-445	295	1	' 4	DATE
ftr-445	295	2	section 2035	LAW
ftr-445	295	3	1976	DATE
ftr-445	295	4	three years	DATE
ftr-445	295	5	value.4	NORP
ftr-445	295	6	1976	DATE
ftr-445	295	7	2035	ORG
ftr-445	295	8	three years	DATE
ftr-445	295	9	1976	DATE
ftr-445	295	10	three years	DATE
ftr-445	295	11	estate.4	PERSON
ftr-445	295	12	section 2033	LAW
ftr-445	297	1	39	CARDINAL
ftr-445	298	1	douglas a. kahn et al	PERSON
ftr-445	298	2	1-8	CARDINAL
ftr-445	298	3	387-91	CARDINAL
ftr-445	298	4	3d	CARDINAL
ftr-445	298	5	1997	DATE
ftr-445	299	1	40	CARDINAL
ftr-445	302	1	six months	DATE
ftr-445	302	2	2032	CARDINAL
ftr-445	304	1	42	CARDINAL
ftr-445	305	1	three years	DATE
ftr-445	307	1	1997	DATE
ftr-445	309	1	1380	CARDINAL
ftr-445	309	2	94th	LAW
ftr-445	310	1	2d	CARDINAL
ftr-445	311	1	14	CARDINAL
ftr-445	311	2	1976	DATE
ftr-445	312	1	19991	DATE
ftr-445	312	2	florida	GPE
ftr-445	313	1	1976	DATE
ftr-445	313	2	section 2035	LAW
ftr-445	315	1	1976	DATE
ftr-445	315	2	section 2035	LAW
ftr-445	316	1	1976	DATE
ftr-445	316	2	section 2035	LAW
ftr-445	316	3	three years	DATE
ftr-445	317	1	1976	DATE
ftr-445	318	1	1976	DATE
ftr-445	318	2	section 2035	LAW
ftr-445	318	3	three years	DATE
ftr-445	319	1	1981	DATE
ftr-445	319	2	2035	CARDINAL
ftr-445	319	3	three years	DATE
ftr-445	319	4	1981	DATE
ftr-445	319	5	section 2035	LAW
ftr-445	319	6	2036	CARDINAL
ftr-445	319	7	2038	CARDINAL
ftr-445	320	1	1981	DATE
ftr-445	320	2	43	CARDINAL
ftr-445	322	1	2035	CARDINAL
ftr-445	322	2	1997	DATE
ftr-445	323	1	congress	ORG
ftr-445	323	2	2035	CARDINAL
ftr-445	323	3	1976	DATE
ftr-445	323	4	three years	DATE
ftr-445	323	5	jeffrey g. sherman	PERSON
ftr-445	323	6	16 va	GPE
ftr-445	324	1	111	CARDINAL
ftr-445	325	1	44	DATE
ftr-445	326	1	2035(a)(2	CARDINAL
ftr-445	327	1	2035(d)(2	MONEY
ftr-445	327	2	1997	DATE
ftr-445	328	1	2036	DATE
ftr-445	328	2	2037	CARDINAL
ftr-445	329	1	2038	CARDINAL
ftr-445	329	2	three years	DATE
ftr-445	330	1	2038(a)(1	CARDINAL
ftr-445	331	1	congress	ORG
ftr-445	331	2	3 years	DATE
ftr-445	331	3	2035	CARDINAL
ftr-445	332	1	irc § 2702	ORG
ftr-445	332	2	1990	DATE
ftr-445	333	1	more than 3 years	DATE
ftr-445	335	1	25.2511-2	CARDINAL
ftr-445	335	2	more than three years	DATE
ftr-445	336	1	congress	ORG
ftr-445	336	2	2035	CARDINAL
ftr-445	337	1	43	CARDINAL
ftr-445	337	2	148	CARDINAL
ftr-445	338	1	4:5	CARDINAL
ftr-445	338	2	three years	DATE
ftr-445	339	1	5	CARDINAL
ftr-445	339	2	congress	ORG
ftr-445	339	3	2035	CARDINAL
ftr-445	339	4	1997	DATE
ftr-445	340	1	congress	ORG
ftr-445	340	2	1981	DATE
ftr-445	341	1	1997	DATE
ftr-445	341	2	section 2035	LAW
ftr-445	342	1	section 2035	LAW
ftr-445	342	2	the years	DATE
ftr-445	342	3	section 2035	LAW
ftr-445	342	4	section 2042	LAW
ftr-445	344	1	more than three years	DATE
ftr-445	344	2	more than three years	DATE
ftr-445	345	1	section 2035	LAW
ftr-445	345	2	three years	DATE
ftr-445	346	1	45	CARDINAL
ftr-445	347	1	42	CARDINAL
ftr-445	348	1	46	DATE
ftr-445	349	1	1997	DATE
ftr-445	349	2	2035	CARDINAL
ftr-445	349	3	1	CARDINAL
ftr-445	349	4	3-year	DATE
ftr-445	350	1	2	CARDINAL
ftr-445	350	2	section 2036,	LAW
ftr-445	350	3	2037	DATE
ftr-445	350	4	2038	CARDINAL
ftr-445	350	5	2042	CARDINAL
ftr-445	352	1	1997	DATE
ftr-445	352	2	august 5, 1997	DATE
ftr-445	353	1	1997	DATE
ftr-445	353	2	1997	DATE
ftr-445	353	3	1997	DATE
ftr-445	354	1	47	DATE
ftr-445	356	1	1981	DATE
ftr-445	356	2	2035	CARDINAL
ftr-445	356	3	section 2036,	LAW
ftr-445	356	4	2037	DATE
ftr-445	356	5	2038	CARDINAL
ftr-445	356	6	2042	CARDINAL
ftr-445	356	7	3-year	DATE
ftr-445	358	1	19991	DATE
ftr-445	358	2	florida	GPE
ftr-445	360	1	48	CARDINAL
ftr-445	360	2	more than three years	DATE
ftr-445	360	3	annual	DATE
ftr-445	362	1	section 2035	LAW
ftr-445	362	2	three years	DATE
ftr-445	362	3	some years	DATE
ftr-445	365	1	1967	DATE
ftr-445	365	2	67	CARDINAL
ftr-445	365	3	three years	DATE
ftr-445	366	1	67	CARDINAL
ftr-445	366	2	1929	DATE
ftr-445	366	3	the supreme court	ORG
ftr-445	366	4	chase national bank	ORG
ftr-445	366	5	48	DATE
ftr-445	368	1	2513	CARDINAL
ftr-445	368	2	one-half	CARDINAL
ftr-445	370	1	49	DATE
ftr-445	371	1	2513	CARDINAL
ftr-445	371	2	48	DATE
ftr-445	373	1	50	CARDINAL
ftr-445	373	2	1967-2	DATE
ftr-445	373	3	327	CARDINAL
ftr-445	374	1	71-497	CARDINAL
ftr-445	374	2	1971-2	DATE
ftr-445	374	3	329	CARDINAL
ftr-445	375	1	51	CARDINAL
ftr-445	376	1	1967	DATE
ftr-445	377	1	1976	DATE
ftr-445	378	1	52	CARDINAL
ftr-445	378	2	278	CARDINAL
ftr-445	378	3	u.s.	GPE
ftr-445	378	4	327	CARDINAL
ftr-445	378	5	1929	DATE
ftr-445	379	1	4:5	CARDINAL
ftr-445	380	1	two years	DATE
ftr-445	381	1	section 2042(2	LAW
ftr-445	384	1	insurer.53	NORP
ftr-445	384	2	the supreme court	ORG
ftr-445	385	1	third	ORDINAL
ftr-445	385	2	third	ORDINAL
ftr-445	386	1	three years	DATE
ftr-445	386	2	another more than three years	DATE
ftr-445	386	3	the supreme court's	ORG
ftr-445	387	1	fifth	ORDINAL
ftr-445	387	2	53	CARDINAL
ftr-445	388	1	334	CARDINAL
ftr-445	389	1	54	CARDINAL
ftr-445	390	1	337	CARDINAL
ftr-445	391	1	55	CARDINAL
ftr-445	392	1	first	ORDINAL
ftr-445	392	2	v. united states	PERSON
ftr-445	392	3	423	CARDINAL
ftr-445	392	4	1286	CARDINAL
ftr-445	392	5	1288	CARDINAL
ftr-445	392	6	5th	ORDINAL
ftr-445	392	7	1970	DATE
ftr-445	393	1	gorman v. united states	PERSON
ftr-445	393	2	288 f. supp	ORG
ftr-445	394	1	225	CARDINAL
ftr-445	394	2	228-31	DATE
ftr-445	394	3	1968	DATE
ftr-445	394	4	52	CARDINAL
ftr-445	394	5	921	CARDINAL
ftr-445	394	6	923	CARDINAL
ftr-445	394	7	1969	DATE
ftr-445	395	1	chapin	PERSON
ftr-445	396	1	29	CARDINAL
ftr-445	396	2	11	DATE
ftr-445	396	3	15	CARDINAL
ftr-445	396	4	1970	DATE
ftr-445	396	5	lowndes & stephens	ORG
ftr-445	396	6	65	CARDINAL
ftr-445	397	1	l. rev	PERSON
ftr-445	397	2	105	CARDINAL
ftr-445	397	3	124	CARDINAL
ftr-445	397	4	section 2035	LAW
ftr-445	397	5	67	CARDINAL
ftr-445	398	1	l. rev	PERSON
ftr-445	399	1	812	CARDINAL
ftr-445	399	2	1969	DATE
ftr-445	400	1	56	CARDINAL
ftr-445	402	1	congress	ORG
ftr-445	402	2	2042	CARDINAL
ftr-445	402	3	1954	DATE
ftr-445	403	1	kahn & waggoner	ORG
ftr-445	403	2	1	CARDINAL
ftr-445	403	3	970-75	CARDINAL
ftr-445	404	1	423 f.2d 1286	CARDINAL
ftr-445	404	2	5th	ORDINAL
ftr-445	404	3	1970	DATE
ftr-445	405	1	19991	DATE
ftr-445	405	2	florida	GPE
ftr-445	409	1	decedent.58	NORP
ftr-445	409	2	71-497	CARDINAL
ftr-445	409	3	1967	DATE
ftr-445	409	4	three years	DATE
ftr-445	410	1	59	CARDINAL
ftr-445	410	2	71-497	CARDINAL
ftr-445	410	3	1981	DATE
ftr-445	410	4	section 2035.	LAW
ftr-445	411	1	60	CARDINAL
ftr-445	411	2	1981	DATE
ftr-445	411	3	three years	DATE
ftr-445	411	4	three years	DATE
ftr-445	411	5	71-49762	CARDINAL
ftr-445	411	6	three years	DATE
ftr-445	412	1	nine months	DATE
ftr-445	412	2	one-year	DATE
ftr-445	414	1	section 2035	LAW
ftr-445	414	2	58	CARDINAL
ftr-445	415	1	423	CARDINAL
ftr-445	415	2	1288	ORG
ftr-445	415	3	v. united states	GPE
ftr-445	415	4	462	CARDINAL
ftr-445	415	5	403	CARDINAL
ftr-445	415	6	406	CARDINAL
ftr-445	415	7	5th	ORDINAL
ftr-445	415	8	1972	DATE
ftr-445	416	1	59	CARDINAL
ftr-445	416	2	1971-2	DATE
ftr-445	416	3	329	CARDINAL
ftr-445	417	1	67	CARDINAL
ftr-445	417	2	327	CARDINAL
ftr-445	419	1	71-497	CARDINAL
ftr-445	420	1	60	CARDINAL
ftr-445	421	1	43	CARDINAL
ftr-445	421	2	45	CARDINAL
ftr-445	422	1	61	CARDINAL
ftr-445	426	1	62	CARDINAL
ftr-445	427	1	1971-2	DATE
ftr-445	427	2	330	CARDINAL
ftr-445	428	1	4:5	CARDINAL
ftr-445	430	1	the chase national bank	ORG
ftr-445	430	2	section 2035	LAW
ftr-445	430	3	1981	DATE
ftr-445	430	4	fifth	ORDINAL
ftr-445	430	5	v. united states.6	PERSON
ftr-445	430	6	each year	DATE
ftr-445	430	7	one-year	DATE
ftr-445	430	8	three	CARDINAL
ftr-445	431	1	4	CARDINAL
ftr-445	431	2	ten months	DATE
ftr-445	432	1	section 2035	LAW
ftr-445	432	2	section 2042	LAW
ftr-445	432	3	fifth	ORDINAL
ftr-445	432	4	three years	DATE
ftr-445	432	5	half	CARDINAL
ftr-445	433	1	section 2035	LAW
ftr-445	441	1	three years	DATE
ftr-445	443	1	63	CARDINAL
ftr-445	443	2	452	CARDINAL
ftr-445	443	3	683	CARDINAL
ftr-445	443	4	5th	ORDINAL
ftr-445	443	5	1971	DATE
ftr-445	444	1	64	CARDINAL
ftr-445	445	1	686	CARDINAL
ftr-445	448	1	691-92	CARDINAL
ftr-445	449	1	19991	DATE
ftr-445	450	1	florida	GPE
ftr-445	450	2	section 2035	LAW
ftr-445	451	1	1981	DATE
ftr-445	451	2	section 2035	LAW
ftr-445	453	1	68	CARDINAL
ftr-445	453	2	first	ORDINAL
ftr-445	458	1	three years	DATE
ftr-445	458	2	67	CARDINAL
ftr-445	459	1	691-92	CARDINAL
ftr-445	460	1	68	CARDINAL
ftr-445	461	1	77	CARDINAL
ftr-445	462	1	69	CARDINAL
ftr-445	463	1	1981	DATE
ftr-445	465	1	first	ORDINAL
ftr-445	465	2	united states	GPE
ftr-445	465	3	488	CARDINAL
ftr-445	465	4	575	CARDINAL
ftr-445	465	5	9th	ORDINAL
ftr-445	465	6	1973	DATE
ftr-445	466	1	100,000	MONEY
ftr-445	466	2	six months	DATE
ftr-445	466	3	100,000	MONEY
ftr-445	467	1	detroit bank & trust co.	ORG
ftr-445	468	1	united states	GPE
ftr-445	468	2	467	CARDINAL
ftr-445	468	3	964	CARDINAL
ftr-445	468	4	6th	ORDINAL
ftr-445	468	5	1972	DATE
ftr-445	470	1	82	CARDINAL
ftr-445	470	2	51	CARDINAL
ftr-445	470	3	1984	DATE
ftr-445	471	1	4:5	CARDINAL
ftr-445	474	1	coverage7	ORG
ftr-445	475	1	fifth	ORDINAL
ftr-445	476	1	71	CARDINAL
ftr-445	476	2	section 2035	LAW
ftr-445	478	1	three years	DATE
ftr-445	480	1	pre-1982	DATE
ftr-445	480	2	section 2035	LAW
ftr-445	481	1	1981	DATE
ftr-445	481	2	section 2035	LAW
ftr-445	483	1	1997	DATE
ftr-445	483	2	section 2035	LAW
ftr-445	483	3	70	CARDINAL
ftr-445	485	1	71	CARDINAL
ftr-445	485	2	first	ORDINAL
ftr-445	485	3	v. united states	PERSON
ftr-445	485	4	423	CARDINAL
ftr-445	485	5	1286	CARDINAL
ftr-445	486	1	1288	CARDINAL
ftr-445	486	2	5th	ORDINAL
ftr-445	486	3	1970	DATE
ftr-445	487	1	72	DATE
ftr-445	490	1	1999	DATE
ftr-445	490	2	florida	GPE
ftr-445	491	1	section 2035	ORG
ftr-445	491	2	three years	DATE
ftr-445	491	3	section 2042	LAW
ftr-445	492	1	three years	DATE
ftr-445	492	2	section 2042	LAW
ftr-445	495	1	congress	ORG
ftr-445	495	2	section 2035	ORG
ftr-445	495	3	1981	DATE
ftr-445	495	4	three	CARDINAL
ftr-445	495	5	united states courts of appeals	ORG
ftr-445	495	6	one	CARDINAL
ftr-445	495	7	eighteen	CARDINAL
ftr-445	496	1	perry	PERSON
ftr-445	496	2	three years	DATE
ftr-445	496	3	two	CARDINAL
ftr-445	497	1	three	CARDINAL
ftr-445	498	1	one	CARDINAL
ftr-445	499	1	monthly	DATE
ftr-445	500	1	three years	DATE
ftr-445	506	1	73	CARDINAL
ftr-445	507	1	927	CARDINAL
ftr-445	507	2	209	CARDINAL
ftr-445	507	3	210	CARDINAL
ftr-445	507	4	5th	ORDINAL
ftr-445	507	5	1991	DATE
ftr-445	508	1	74	CARDINAL
ftr-445	509	1	918 f.2d	CARDINAL
ftr-445	509	2	1263	DATE
ftr-445	509	3	1264	DATE
ftr-445	509	4	6th	ORDINAL
ftr-445	509	5	1990	DATE
ftr-445	509	6	93	CARDINAL
ftr-445	509	7	171	CARDINAL
ftr-445	509	8	1989	DATE
ftr-445	510	1	4:5	CARDINAL
ftr-445	511	1	three years	DATE
ftr-445	514	1	three	CARDINAL
ftr-445	514	2	1981	DATE
ftr-445	514	3	section 2035	LAW
ftr-445	515	1	section 2035	LAW
ftr-445	515	2	three years	DATE
ftr-445	516	1	post-1981	DATE
ftr-445	516	2	section 2035.76	LAW
ftr-445	519	1	9	CARDINAL
ftr-445	519	2	75	CARDINAL
ftr-445	519	3	893	CARDINAL
ftr-445	519	4	237	CARDINAL
ftr-445	519	5	238	CARDINAL
ftr-445	519	6	10th	ORDINAL
ftr-445	519	7	1989	DATE
ftr-445	519	8	89	CARDINAL
ftr-445	519	9	235	CARDINAL
ftr-445	519	10	1987	DATE
ftr-445	520	1	76	DATE
ftr-445	521	1	perry	PERSON
ftr-445	521	2	927	CARDINAL
ftr-445	521	3	211	CARDINAL
ftr-445	521	4	918	CARDINAL
ftr-445	521	5	1265	CARDINAL
ftr-445	521	6	893 f.2d	QUANTITY
ftr-445	521	7	240	CARDINAL
ftr-445	523	1	1991	DATE
ftr-445	523	2	012	CARDINAL
ftr-445	523	3	jan. 18, 1991	DATE
ftr-445	523	4	three	CARDINAL
ftr-445	529	1	93-23-002	CARDINAL
ftr-445	529	2	feb. 24, 1993	DATE
ftr-445	530	1	mem	PERSON
ftr-445	530	2	91	CARDINAL
ftr-445	530	3	jun. 19, 1991	DATE
ftr-445	531	1	79	CARDINAL
ftr-445	533	1	25.2511-1(a	CARDINAL
ftr-445	536	1	25.2511-1(c)(1	CARDINAL
ftr-445	539	1	1999	DATE
ftr-445	539	2	florida	GPE
ftr-445	541	1	one	CARDINAL
ftr-445	545	1	more than three years.8 '	DATE
ftr-445	545	2	80	CARDINAL
ftr-445	546	1	86	CARDINAL
ftr-445	546	2	1266	CARDINAL
ftr-445	546	3	1272-73	CARDINAL
ftr-445	546	4	1986	DATE
ftr-445	548	1	848	CARDINAL
ftr-445	548	2	933	CARDINAL
ftr-445	548	3	939-40	PERCENT
ftr-445	548	4	9th	ORDINAL
ftr-445	548	5	1988	DATE
ftr-445	550	1	81	CARDINAL
ftr-445	551	1	harrison s. lauer	PERSON
ftr-445	551	2	the tax reform act of	LAW
ftr-445	551	3	1976	DATE
ftr-445	551	4	twelve years later	DATE
ftr-445	551	5	41	CARDINAL
ftr-445	552	1	683	CARDINAL
ftr-445	552	2	696	CARDINAL
ftr-445	552	3	730	CARDINAL
ftr-445	552	4	1988	DATE
ftr-445	553	1	lauer	PERSON
ftr-445	553	2	only about half	CARDINAL
ftr-445	553	3	half	CARDINAL
ftr-445	554	1	716	CARDINAL
ftr-445	555	1	2035	CARDINAL
ftr-445	556	1	three years	DATE
ftr-445	556	2	2035	CARDINAL
ftr-445	556	3	one day	DATE
ftr-445	557	1	720-21	CARDINAL
ftr-445	558	1	lauer	ORG
ftr-445	559	1	first	ORDINAL
ftr-445	561	1	secondly	ORDINAL
ftr-445	566	1	4:5	CARDINAL
ftr-445	566	2	three years	DATE
ftr-445	567	1	congress	ORG
ftr-445	567	2	section 2035	LAW
ftr-445	567	3	1981	DATE
ftr-445	568	1	three	CARDINAL
ftr-445	569	1	three years	DATE
ftr-445	569	2	three years	DATE
ftr-445	570	1	section 2035	LAW
ftr-445	570	2	1997	DATE
ftr-445	570	3	section 2042	LAW
ftr-445	571	1	3 oe	DATE
ftr-445	572	1	section 2042	LAW
ftr-445	572	2	three years	DATE
ftr-445	572	3	section 2035.	LAW
ftr-445	573	1	1981	DATE
ftr-445	573	2	congress	ORG
ftr-445	573	3	2035	CARDINAL
ftr-445	573	4	gifts.84	DATE
ftr-445	573	5	three years	DATE
ftr-445	573	6	2036	CARDINAL
ftr-445	573	7	2038	CARDINAL
ftr-445	574	1	1981	DATE
ftr-445	574	2	section 2035	LAW
ftr-445	574	3	section 2033	LAW
ftr-445	575	1	more than three years	DATE
ftr-445	576	1	82	CARDINAL
ftr-445	577	1	43	CARDINAL
ftr-445	577	2	131	CARDINAL
ftr-445	577	3	83	CARDINAL
ftr-445	578	1	46	DATE
ftr-445	581	1	84	CARDINAL
ftr-445	582	1	43-44	DATE
ftr-445	582	2	85	DATE
ftr-445	583	1	2035	CARDINAL
ftr-445	584	1	19991	DATE
ftr-445	584	2	florida	GPE
ftr-445	585	1	1997	DATE
ftr-445	585	2	three years	DATE
ftr-445	587	1	86	CARDINAL
ftr-445	589	1	gidwitz	ORG
ftr-445	589	2	196	CARDINAL
ftr-445	589	3	813	CARDINAL
ftr-445	589	4	7th	ORDINAL
ftr-445	589	5	1952	DATE
ftr-445	590	1	three years	DATE
ftr-445	591	1	80-336	CARDINAL
ftr-445	591	2	80	CARDINAL
ftr-445	591	3	271	CARDINAL
ftr-445	591	4	three years	DATE
ftr-445	593	1	72	CARDINAL
ftr-445	593	2	282	CARDINAL
ftr-445	593	3	72-1	DATE
ftr-445	593	4	306	CARDINAL
ftr-445	594	1	87	CARDINAL
ftr-445	595	1	congress	ORG
ftr-445	595	2	2035	CARDINAL
ftr-445	595	3	one	CARDINAL
ftr-445	595	4	three years	DATE
ftr-445	596	1	united states	GPE
ftr-445	596	2	v. allen	PERSON
ftr-445	596	3	293	CARDINAL
ftr-445	596	4	916	CARDINAL
ftr-445	596	5	917	CARDINAL
ftr-445	596	6	10th	ORDINAL
ftr-445	597	1	1961	DATE
ftr-445	598	1	three years	DATE
ftr-445	598	2	d'ambrosio v. commissioner	ORG
ftr-445	598	3	101	CARDINAL
ftr-445	598	4	309	CARDINAL
ftr-445	598	5	312	CARDINAL
ftr-445	598	6	3d	CARDINAL
ftr-445	598	7	1996	DATE
ftr-445	599	1	allen	PERSON
ftr-445	600	1	congress	ORG
ftr-445	600	2	2035	CARDINAL
ftr-445	600	3	congress	ORG
ftr-445	600	4	three years	DATE
ftr-445	601	1	section 2038 of the code	LAW
ftr-445	602	1	june 22, 1936	DATE
ftr-445	603	1	2038(a)(2	CARDINAL
ftr-445	604	1	the tax reform act of	LAW
ftr-445	604	2	1976	DATE
ftr-445	604	3	3-year	DATE
ftr-445	604	4	1976	DATE
ftr-445	606	1	94	CARDINAL
ftr-445	606	2	90	CARDINAL
ftr-445	607	1	1520	CARDINAL
ftr-445	607	2	1852-53	DATE
ftr-445	607	3	1976	DATE
ftr-445	608	1	2038	CARDINAL
ftr-445	609	1	88	CARDINAL
ftr-445	610	1	zero	CARDINAL
ftr-445	611	1	supra	PERSON
ftr-445	611	2	87	CARDINAL
ftr-445	612	1	congress	ORG
ftr-445	612	2	three years	DATE
ftr-445	612	3	2035	CARDINAL
ftr-445	613	1	supra	PERSON
ftr-445	613	2	44	DATE
ftr-445	614	1	4:5	CARDINAL
ftr-445	617	1	1973	DATE
ftr-445	617	2	section 2035	LAW
ftr-445	617	3	1997	DATE
ftr-445	618	1	silvennan	GPE
ftr-445	618	2	six months	DATE
ftr-445	618	3	10,000	MONEY
ftr-445	619	1	monthly	DATE
ftr-445	620	1	3,261.20	MONEY
ftr-445	621	1	2,893	MONEY
ftr-445	621	2	368.20	MONEY
ftr-445	623	1	88.71%	PERCENT
ftr-445	623	2	88.71%	PERCENT
ftr-445	623	3	three years	DATE
ftr-445	624	1	only 88.71%	PERCENT
ftr-445	627	1	89	CARDINAL
ftr-445	628	1	6	CARDINAL
ftr-445	628	2	90	CARDINAL
ftr-445	629	1	supra	PERSON
ftr-445	629	2	8	CARDINAL
ftr-445	629	3	91	CARDINAL
ftr-445	630	1	61	CARDINAL
ftr-445	630	2	338	CARDINAL
ftr-445	630	3	1973	DATE
ftr-445	630	4	521	CARDINAL
ftr-445	630	5	574	CARDINAL
ftr-445	630	6	2d	DATE
ftr-445	630	7	1975	DATE
ftr-445	631	1	silverman arose	PERSON
ftr-445	631	2	one	CARDINAL
ftr-445	631	3	three years	DATE
ftr-445	632	1	six months	DATE
ftr-445	633	1	congress	ORG
ftr-445	633	2	1976	DATE
ftr-445	634	1	92	CARDINAL
ftr-445	635	1	three years	DATE
ftr-445	635	2	2036	CARDINAL
ftr-445	635	3	2038	CARDINAL
ftr-445	636	1	44	CARDINAL
ftr-445	636	2	19991	DATE
ftr-445	637	1	florida	GPE
ftr-445	637	2	10,000	MONEY
ftr-445	643	1	sec	ORG
ftr-445	644	1	20.2035	CARDINAL
ftr-445	645	1	second	ORDINAL
ftr-445	645	2	1,120	MONEY
ftr-445	645	3	three years	DATE
ftr-445	645	4	1,525	MONEY
ftr-445	646	1	second	ORDINAL
ftr-445	646	2	the tax court's	ORG
ftr-445	647	1	second	ORDINAL
ftr-445	647	2	favor.97 93	CARDINAL
ftr-445	648	1	61	CARDINAL
ftr-445	649	1	342	CARDINAL
ftr-445	652	1	supra	PERSON
ftr-445	652	2	9	CARDINAL
ftr-445	652	3	521	CARDINAL
ftr-445	652	4	574	CARDINAL
ftr-445	652	5	2d	DATE
ftr-445	652	6	1975	DATE
ftr-445	653	1	95	CARDINAL
ftr-445	654	1	577	CARDINAL
ftr-445	655	1	96	CARDINAL
ftr-445	656	1	577	CARDINAL
ftr-445	657	1	97	CARDINAL
ftr-445	658	1	578	CARDINAL
ftr-445	659	1	4:5	CARDINAL
ftr-445	660	1	91	CARDINAL
ftr-445	661	1	88.71%	PERCENT
ftr-445	663	1	the tax court's	ORG
ftr-445	663	2	only 88.71%	PERCENT
ftr-445	669	1	98	CARDINAL
ftr-445	670	1	1978-1	DATE
ftr-445	670	2	2	CARDINAL
ftr-445	670	3	1978-113	DATE
ftr-445	670	4	1978	DATE
ftr-445	670	5	1978-114	DATE
ftr-445	670	6	1978	DATE
ftr-445	672	1	38,110	CARDINAL
ftr-445	672	2	sept. 25, 1979	DATE
ftr-445	674	1	mem	PERSON
ftr-445	674	2	79-07	TIME
ftr-445	674	3	oct. 27, 1978	DATE
ftr-445	676	1	87	CARDINAL
ftr-445	676	2	mar. 11, 1987	DATE
ftr-445	677	1	99	CARDINAL
ftr-445	678	1	friedberg v. commissioner	ORG
ftr-445	678	2	63	CARDINAL
ftr-445	678	3	t.c.	PERSON
ftr-445	678	4	3080	CARDINAL
ftr-445	678	5	1992	DATE
ftr-445	679	1	three years	DATE
ftr-445	681	1	2042(l	CARDINAL
ftr-445	683	1	2035	CARDINAL
ftr-445	684	1	100	CARDINAL
ftr-445	686	1	61	CARDINAL
ftr-445	687	1	343	CARDINAL
ftr-445	688	1	101	CARDINAL
ftr-445	689	1	2042	CARDINAL
ftr-445	691	1	20.20421(c)(5	CARDINAL
ftr-445	692	1	102	CARDINAL
ftr-445	693	1	silernan	GPE
ftr-445	694	1	congress	ORG
ftr-445	694	2	1954	DATE
ftr-445	696	1	congress	ORG
ftr-445	696	2	1954	DATE
ftr-445	697	1	kahn & waggoner	ORG
ftr-445	697	2	1	CARDINAL
ftr-445	697	3	970-75	CARDINAL
ftr-445	698	1	19991	DATE
ftr-445	699	1	florida	GPE
ftr-445	705	1	three	CARDINAL
ftr-445	706	1	3	CARDINAL
ftr-445	714	1	15	CARDINAL
ftr-445	716	1	congress	ORG
ftr-445	716	2	2035	CARDINAL
ftr-445	716	3	1981	DATE
ftr-445	716	4	three years	DATE
ftr-445	717	1	1981	DATE
ftr-445	717	2	2035	CARDINAL
ftr-445	719	1	2035	CARDINAL
ftr-445	720	1	congress	ORG
ftr-445	720	2	4:5	CARDINAL
ftr-445	721	1	the tenn insurance coverage	ORG
ftr-445	723	1	one	CARDINAL
ftr-445	726	1	2035	CARDINAL
ftr-445	727	1	congress	ORG
ftr-445	729	1	congress	ORG
ftr-445	730	1	congress	ORG
ftr-445	730	2	2035	CARDINAL
ftr-445	731	1	105	CARDINAL
ftr-445	733	1	1,200	CARDINAL
ftr-445	733	2	march 1	DATE
ftr-445	733	3	one year	DATE
ftr-445	733	4	three months later	DATE
ftr-445	733	5	june 1	DATE
ftr-445	733	6	at least $900	MONEY
ftr-445	733	7	three-fourths	CARDINAL
ftr-445	733	8	1,200	MONEY
ftr-445	735	1	future years	DATE
ftr-445	738	1	1999	DATE
ftr-445	738	2	florida	GPE
ftr-445	739	1	section 2035	LAW
ftr-445	741	1	section 2035	LAW
ftr-445	743	1	106	CARDINAL
ftr-445	747	1	107	CARDINAL
ftr-445	748	1	two earlier	DATE
ftr-445	749	1	pre-1982	PERSON
ftr-445	749	2	more than three years	DATE
ftr-445	749	3	three years	DATE
ftr-445	749	4	three years	DATE
ftr-445	751	1	71-497	CARDINAL
ftr-445	751	2	1971-2	DATE
ftr-445	751	3	329	CARDINAL
ftr-445	751	4	56	CARDINAL
ftr-445	755	1	82	CARDINAL
ftr-445	755	2	132	CARDINAL
ftr-445	755	3	2035	CARDINAL
ftr-445	755	4	more than 3 years	DATE
ftr-445	758	1	3 years	DATE
ftr-445	760	1	4:5	CARDINAL
ftr-445	766	1	congress	ORG
ftr-445	766	2	1976	DATE
ftr-445	773	1	108	CARDINAL
ftr-445	775	1	77	CARDINAL
ftr-445	775	2	1977-1	DATE
ftr-445	775	3	272	CARDINAL
ftr-445	775	4	27-28	DATE
ftr-445	775	5	1999/	CARDINAL
ftr-445	775	6	florida	GPE
ftr-445	778	1	second	ORDINAL
ftr-445	780	1	three years	DATE
ftr-445	784	1	section 2033	LAW
ftr-445	784	2	section 2035	LAW
ftr-445	786	1	section 2035	LAW
ftr-445	787	1	109	CARDINAL
ftr-445	788	1	peters v. commissioner	PERSON
ftr-445	788	2	386	CARDINAL
ftr-445	788	3	404	CARDINAL
ftr-445	788	4	4th	ORDINAL
ftr-445	788	5	1967	DATE
ftr-445	789	1	2040	CARDINAL
ftr-445	791	1	110	CARDINAL
ftr-445	791	2	second	ORDINAL
ftr-445	792	1	95	CARDINAL
ftr-445	793	1	4:5	CARDINAL
ftr-445	793	2	section 2042	LAW
ftr-445	794	1	section 2035	LAW
ftr-445	796	1	1997	DATE
ftr-445	798	1	2	CARDINAL
ftr-445	800	1	114	CARDINAL
ftr-445	800	2	1997	DATE
ftr-445	804	1	111	CARDINAL
ftr-445	805	1	7	CARDINAL
ftr-445	805	2	112	CARDINAL
ftr-445	806	1	81	CARDINAL
ftr-445	806	2	725	CARDINAL
ftr-445	806	3	113	CARDINAL
ftr-445	807	1	686	CARDINAL
ftr-445	807	2	726	CARDINAL
ftr-445	807	3	114	CARDINAL
ftr-445	810	1	57	CARDINAL
ftr-445	810	2	1957-	DATE
ftr-445	810	3	48	DATE
ftr-445	810	4	third	ORDINAL
ftr-445	812	1	19991	DATE
ftr-445	812	2	florida	GPE
ftr-445	818	1	1997	DATE
ftr-445	820	1	silverman	PERSON
ftr-445	820	2	section 2035	LAW
ftr-445	820	3	1997	DATE
ftr-445	821	1	three years	DATE
ftr-445	821	2	section 2035	LAW
ftr-445	821	3	1997	DATE
ftr-445	822	1	4:5	CARDINAL