id	sid	eid	entity	type
ftr-449	1	1	florida	GPE
ftr-449	1	2	4 1999	DATE
ftr-449	1	3	d'ambrosio	PERSON
ftr-449	2	1	ronald h. jensen'	PERSON
ftr-449	2	2	539 ii	QUANTITY
ftr-449	4	1	541	CARDINAL
ftr-449	4	2	9	CARDINAL
ftr-449	5	1	549	CARDINAL
ftr-449	5	2	d'ambrosiowheeler	NORP
ftr-449	7	1	549 b.	QUANTITY
ftr-449	7	2	irs	ORG
ftr-449	7	3	congress	ORG
ftr-449	7	4	558	CARDINAL
ftr-449	7	5	today	DATE
ftr-449	7	6	section 2702	LAW
ftr-449	7	7	d'ambrosio	PERSON
ftr-449	7	8	562 1	CARDINAL
ftr-449	8	1	565 2	CARDINAL
ftr-449	10	1	566 3	CARDINAL
ftr-449	11	1	567 4	CARDINAL
ftr-449	11	2	568	CARDINAL
ftr-449	13	1	569	CARDINAL
ftr-449	14	1	569 1	CARDINAL
ftr-449	16	1	569 2	CARDINAL
ftr-449	19	1	a.b. yale university	ORG
ftr-449	19	2	1961	DATE
ftr-449	20	1	harvard law school (1964	ORG
ftr-449	21	1	david l gerstner	PERSON
ftr-449	22	1	florida	GPE
ftr-449	22	2	w	ORG
ftr-449	22	3	w	GPE
ftr-449	23	1	w	GPE
ftr-449	23	2	w	GPE
ftr-449	23	3	571 3	CARDINAL
ftr-449	23	4	section 2702	LAW
ftr-449	23	5	574	CARDINAL
ftr-449	23	6	574	CARDINAL
ftr-449	23	7	576	CARDINAL
ftr-449	23	8	577 4	CARDINAL
ftr-449	25	1	581	CARDINAL
ftr-449	25	2	581	CARDINAL
ftr-449	25	3	584	CARDINAL
ftr-449	25	4	585 1	CARDINAL
ftr-449	26	1	585 2	CARDINAL
ftr-449	27	1	w	GPE
ftr-449	27	2	589 3	CARDINAL
ftr-449	28	1	591	CARDINAL
ftr-449	28	2	591	CARDINAL
ftr-449	28	3	lehman	ORG
ftr-449	28	4	595	CARDINAL
ftr-449	28	5	601	CARDINAL
ftr-449	29	1	605	CARDINAL
ftr-449	30	1	i. introduction	PERSON
ftr-449	30	2	over two-thirds	CARDINAL
ftr-449	31	1	section 2036	LAW
ftr-449	31	2	congress	ORG
ftr-449	32	1	1	CARDINAL
ftr-449	33	1	first	ORDINAL
ftr-449	33	2	1926	DATE
ftr-449	33	3	march 3, 1931	DATE
ftr-449	36	1	529	CARDINAL
ftr-449	36	2	71st cong	ORG
ftr-449	37	1	1931	DATE
ftr-449	39	1	1916	DATE
ftr-449	40	1	463	CARDINAL
ftr-449	40	2	39	CARDINAL
ftr-449	41	1	756	CARDINAL
ftr-449	41	2	777	CARDINAL
ftr-449	42	1	1918	DATE
ftr-449	42	2	18	CARDINAL
ftr-449	42	3	40	CARDINAL
ftr-449	43	1	1057	CARDINAL
ftr-449	43	2	1097	DATE
ftr-449	43	3	1919	DATE
ftr-449	43	4	1921	DATE
ftr-449	43	5	136	CARDINAL
ftr-449	43	6	42	CARDINAL
ftr-449	44	1	227	CARDINAL
ftr-449	44	2	278	CARDINAL
ftr-449	44	3	1921	DATE
ftr-449	45	1	1924	DATE
ftr-449	45	2	234	CARDINAL
ftr-449	45	3	302	CARDINAL
ftr-449	45	4	43	CARDINAL
ftr-449	46	1	253	CARDINAL
ftr-449	46	2	304	CARDINAL
ftr-449	46	3	1924	DATE
ftr-449	46	4	1926	DATE
ftr-449	46	5	27	CARDINAL
ftr-449	46	6	44	CARDINAL
ftr-449	48	1	1926	DATE
ftr-449	49	1	the supreme court	ORG
ftr-449	49	2	281	CARDINAL
ftr-449	49	3	238	CARDINAL
ftr-449	49	4	1930	DATE
ftr-449	50	1	335	CARDINAL
ftr-449	51	1	639	CARDINAL
ftr-449	51	2	1949	DATE
ftr-449	51	3	three	CARDINAL
ftr-449	51	4	the same day in 1931	DATE
ftr-449	51	5	northern trust co.	ORG
ftr-449	51	6	283	CARDINAL
ftr-449	51	7	782	CARDINAL
ftr-449	51	8	1931	DATE
ftr-449	51	9	mccormick v. burnet	PERSON
ftr-449	51	10	283	CARDINAL
ftr-449	51	11	u.s.	GPE
ftr-449	51	12	784	CARDINAL
ftr-449	51	13	1931	DATE
ftr-449	51	14	283	CARDINAL
ftr-449	51	15	783-84	CARDINAL
ftr-449	52	1	one day	DATE
ftr-449	52	2	1931	DATE
ftr-449	52	3	congress	ORG
ftr-449	52	4	march 3, 1931	DATE
ftr-449	53	1	congress	ORG
ftr-449	53	2	335	CARDINAL
ftr-449	54	1	u.s.	GPE
ftr-449	55	1	639-40	CARDINAL
ftr-449	55	2	2	CARDINAL
ftr-449	55	3	1986	DATE
ftr-449	56	1	section 2036(a	PERSON
ftr-449	56	2	2	CARDINAL
ftr-449	57	1	3	CARDINAL
ftr-449	57	2	335	CARDINAL
ftr-449	57	3	632	CARDINAL
ftr-449	57	4	646	CARDINAL
ftr-449	57	5	1949	DATE
ftr-449	58	1	4	CARDINAL
ftr-449	59	1	19991	DATE
ftr-449	59	2	florida	GPE
ftr-449	61	1	third	ORDINAL
ftr-449	61	2	d'ambrosio	GPE
ftr-449	61	3	fifth	ORDINAL
ftr-449	61	4	19978	DATE
ftr-449	62	1	ninth	ORDINAL
ftr-449	62	2	one	CARDINAL
ftr-449	62	3	d'ambrosio-wheeler	ORG
ftr-449	63	1	d'ambrosio, wheeler	ORG
ftr-449	63	2	the "d'ambrosio trilogy	PRODUCT
ftr-449	66	1	one	CARDINAL
ftr-449	66	2	one-half	CARDINAL
ftr-449	69	1	60 t.c	QUANTITY
ftr-449	69	2	211	CARDINAL
ftr-449	69	3	215	CARDINAL
ftr-449	69	4	1973	DATE
ftr-449	70	1	6	CARDINAL
ftr-449	70	2	pittman v. united states	PERSON
ftr-449	70	3	878	CARDINAL
ftr-449	70	4	f. supp	PERSON
ftr-449	71	1	833	CARDINAL
ftr-449	71	2	1994	DATE
ftr-449	72	1	v. united states	PERSON
ftr-449	72	2	77 a.f.t.r	QUANTITY
ftr-449	72	3	96-612	CARDINAL
ftr-449	72	4	w. d. tex. 1996	PERSON
ftr-449	72	5	116	CARDINAL
ftr-449	72	6	749	CARDINAL
ftr-449	72	7	5th	ORDINAL
ftr-449	72	8	1997	DATE
ftr-449	72	9	d'ambrosio v. commissioner	PERSON
ftr-449	72	10	105	CARDINAL
ftr-449	72	11	252	CARDINAL
ftr-449	72	12	1995	DATE
ftr-449	72	13	101	CARDINAL
ftr-449	72	14	309	CARDINAL
ftr-449	72	15	3d	CARDINAL
ftr-449	72	16	1996	DATE
ftr-449	73	1	520	CARDINAL
ftr-449	73	2	1230 (1997	DATE
ftr-449	73	3	gradow v. united states	PERSON
ftr-449	73	4	11	CARDINAL
ftr-449	74	1	808	CARDINAL
ftr-449	74	2	1987	DATE
ftr-449	74	3	897	CARDINAL
ftr-449	74	4	516	CARDINAL
ftr-449	74	5	fed	ORG
ftr-449	74	6	cir. 1990	ORG
ftr-449	75	1	united states	GPE
ftr-449	75	2	347	CARDINAL
ftr-449	75	3	7	CARDINAL
ftr-449	75	4	9th	ORDINAL
ftr-449	75	5	1965	DATE
ftr-449	75	6	39	CARDINAL
ftr-449	75	7	1012	CARDINAL
ftr-449	75	8	1963	DATE
ftr-449	76	1	d'ambrosio v. commissioner	PERSON
ftr-449	76	2	101	CARDINAL
ftr-449	76	3	309	CARDINAL
ftr-449	76	4	3d	CARDINAL
ftr-449	76	5	1996	DATE
ftr-449	77	1	520	CARDINAL
ftr-449	77	2	1230 (1997	DATE
ftr-449	78	1	8	CARDINAL
ftr-449	78	2	wheeler v. united states	PERSON
ftr-449	78	3	116	CARDINAL
ftr-449	78	4	749	CARDINAL
ftr-449	78	5	5th	ORDINAL
ftr-449	78	6	1997	DATE
ftr-449	79	1	9	CARDINAL
ftr-449	79	2	184	CARDINAL
ftr-449	79	3	1074	CARDINAL
ftr-449	79	4	9th	ORDINAL
ftr-449	79	5	1999	DATE
ftr-449	80	1	10	CARDINAL
ftr-449	82	1	section 2036	LAW
ftr-449	84	1	section 2702	LAW
ftr-449	88	1	d'ambrosio	PERSON
ftr-449	90	1	d'ambrosio, wheeler	ORG
ftr-449	93	1	one-half	CARDINAL
ftr-449	95	1	first	ORDINAL
ftr-449	96	1	w	ORG
ftr-449	96	2	11	CARDINAL
ftr-449	97	1	roger a. cunningham et al.	PERSON
ftr-449	98	1	16	CARDINAL
ftr-449	98	2	2d	DATE
ftr-449	98	3	1993	DATE
ftr-449	100	1	12	CARDINAL
ftr-449	101	1	40	CARDINAL
ftr-449	101	2	1037	CARDINAL
ftr-449	101	3	graser v. graser	PERSON
ftr-449	101	4	215	CARDINAL
ftr-449	101	5	tex. 1948	DATE
ftr-449	101	6	dakan v. dakan	PERSON
ftr-449	101	7	83	CARDINAL
ftr-449	101	8	620	CARDINAL
ftr-449	101	9	tex. 1935	DATE
ftr-449	102	1	19991	DATE
ftr-449	102	2	florida	GPE
ftr-449	102	3	c. w	PERSON
ftr-449	103	1	w	NORP
ftr-449	104	1	w	ORG
ftr-449	104	2	w trust	ORG
ftr-449	105	1	section 2036	LAW
ftr-449	105	2	w	ORG
ftr-449	108	1	w	ORG
ftr-449	108	2	w	ORG
ftr-449	109	1	w	ORG
ftr-449	109	2	w	ORG
ftr-449	110	1	5	CARDINAL
ftr-449	111	1	w	ORG
ftr-449	112	1	6 13	DATE
ftr-449	113	1	2036(a)(1	CARDINAL
ftr-449	114	1	14	CARDINAL
ftr-449	114	2	united states	GPE
ftr-449	114	3	347	CARDINAL
ftr-449	114	4	7	CARDINAL
ftr-449	114	5	9th	ORDINAL
ftr-449	114	6	1965	DATE
ftr-449	114	7	39	CARDINAL
ftr-449	114	8	1012	CARDINAL
ftr-449	114	9	1963	DATE
ftr-449	116	1	united states	GPE
ftr-449	116	2	gordon	PERSON
ftr-449	116	3	406	CARDINAL
ftr-449	116	4	332	CARDINAL
ftr-449	116	5	5th	ORDINAL
ftr-449	116	6	1969	DATE
ftr-449	116	7	vardell v. commissioner	ORG
ftr-449	116	8	307	CARDINAL
ftr-449	116	9	688	CARDINAL
ftr-449	116	10	5th	ORDINAL
ftr-449	116	11	1962	DATE
ftr-449	117	1	w	ORG
ftr-449	117	2	w trust	ORG
ftr-449	118	1	w	ORG
ftr-449	118	2	approximately $454,000	MONEY
ftr-449	118	3	approximately $684,000	MONEY
ftr-449	118	4	approximately $1,241,000	MONEY
ftr-449	119	1	35	DATE
ftr-449	120	1	t.c	PERSON
ftr-449	120	2	50	CARDINAL
ftr-449	120	3	53	DATE
ftr-449	120	4	1960	DATE
ftr-449	120	5	307	CARDINAL
ftr-449	120	6	688	CARDINAL
ftr-449	120	7	5th	ORDINAL
ftr-449	120	8	1965	DATE
ftr-449	121	1	gordon	PERSON
ftr-449	121	2	406	CARDINAL
ftr-449	121	3	335	CARDINAL
ftr-449	121	4	w	ORG
ftr-449	121	5	approximately $18,500	MONEY
ftr-449	121	6	about $34,800	MONEY
ftr-449	121	7	about $53,300	MONEY
ftr-449	122	1	15	CARDINAL
ftr-449	123	1	347	CARDINAL
ftr-449	123	2	13	CARDINAL
ftr-449	123	3	143,346	MONEY
ftr-449	123	4	243,989	MONEY
ftr-449	123	5	39	CARDINAL
ftr-449	124	1	1017	CARDINAL
ftr-449	124	2	60,635	MONEY
ftr-449	124	3	65,925	MONEY
ftr-449	125	1	16	CARDINAL
ftr-449	128	1	25.2512-5(d)(2	CARDINAL
ftr-449	128	2	w	ORG
ftr-449	128	3	section 2043(a	LAW
ftr-449	128	4	7	CARDINAL
ftr-449	128	5	w	ORG
ftr-449	129	1	irs	ORG
ftr-449	131	1	w trust	ORG
ftr-449	131	2	w	ORG
ftr-449	132	1	w	ORG
ftr-449	133	1	w	ORG
ftr-449	133	2	the election date	DATE
ftr-449	134	1	w	GPE
ftr-449	134	2	section 2036(a	LAW
ftr-449	134	3	w trust	ORG
ftr-449	134	4	section 2043(a	LAW
ftr-449	134	5	fixed?2	ORG
ftr-449	136	1	25.2702-1(b	CARDINAL
ftr-449	138	1	17	CARDINAL
ftr-449	138	2	section 2043(a	LAW
ftr-449	138	3	2035	CARDINAL
ftr-449	138	4	2038	CARDINAL
ftr-449	138	5	section 2041	LAW
ftr-449	139	1	18	CARDINAL
ftr-449	140	1	347	CARDINAL
ftr-449	140	2	14	DATE
ftr-449	140	3	307	CARDINAL
ftr-449	140	4	693estate	CARDINAL
ftr-449	140	5	39	CARDINAL
ftr-449	141	1	1019-20	DATE
ftr-449	141	2	19	CARDINAL
ftr-449	142	1	irs	ORG
ftr-449	143	1	11	CARDINAL
ftr-449	144	1	808	CARDINAL
ftr-449	144	2	809	CARDINAL
ftr-449	144	3	897	CARDINAL
ftr-449	144	4	516	CARDINAL
ftr-449	144	5	fed	ORG
ftr-449	144	6	cir. 1990	ORG
ftr-449	144	7	39	CARDINAL
ftr-449	145	1	1020	DATE
ftr-449	145	2	irs	ORG
ftr-449	146	1	irs	ORG
ftr-449	147	1	wheeler v. united states	PERSON
ftr-449	147	2	116	CARDINAL
ftr-449	147	3	749	CARDINAL
ftr-449	147	4	753	CARDINAL
ftr-449	147	5	5th	ORDINAL
ftr-449	147	6	1997	DATE
ftr-449	147	7	d'ambrosio v. commissioner	PERSON
ftr-449	147	8	101	CARDINAL
ftr-449	147	9	309	CARDINAL
ftr-449	147	10	311	CARDINAL
ftr-449	147	11	1	CARDINAL
ftr-449	147	12	3d	CARDINAL
ftr-449	147	13	1996	DATE
ftr-449	149	1	117	CARDINAL
ftr-449	149	2	1822 (1997	DATE
ftr-449	150	1	20	CARDINAL
ftr-449	152	1	184	CARDINAL
ftr-449	152	2	1074	CARDINAL
ftr-449	152	3	1082	DATE
ftr-449	152	4	1999	DATE
ftr-449	152	5	united states	GPE
ftr-449	152	6	400	CARDINAL
ftr-449	152	7	344	CARDINAL
ftr-449	152	8	8th	ORDINAL
ftr-449	152	9	1968	DATE
ftr-449	152	10	39	CARDINAL
ftr-449	153	1	1021	CARDINAL
ftr-449	154	1	20.2043-i. 21	CARDINAL
ftr-449	156	1	charles l b. lowndes	PERSON
ftr-449	156	2	19991	DATE
ftr-449	156	3	florida	GPE
ftr-449	156	4	gradow2	ORG
ftr-449	156	5	w	ORG
ftr-449	156	6	35	CARDINAL
ftr-449	157	1	l. rev	PERSON
ftr-449	157	2	50	CARDINAL
ftr-449	157	3	56-60 (	PERCENT
ftr-449	158	1	lowndes	PERSON
ftr-449	159	1	50-5th	CARDINAL
ftr-449	159	2	t.m.	GPE
ftr-449	159	3	a-87	ORG
ftr-449	159	4	1992	DATE
ftr-449	160	1	keith e. morrison	PERSON
ftr-449	160	2	44 tex	QUANTITY
ftr-449	160	3	l. rev	PERSON
ftr-449	160	4	223	CARDINAL
ftr-449	160	5	242	CARDINAL
ftr-449	160	6	1965	DATE
ftr-449	161	1	united states trust co.	ORG
ftr-449	161	2	111	CARDINAL
ftr-449	161	3	576	CARDINAL
ftr-449	161	4	2d	DATE
ftr-449	161	5	1940	DATE
ftr-449	162	1	71	CARDINAL
ftr-449	162	2	cch	ORG
ftr-449	162	3	1856,69	CARDINAL
ftr-449	162	4	t.c.	ORG
ftr-449	162	5	96,025	CARDINAL
ftr-449	162	6	248	CARDINAL
ftr-449	162	7	1996	DATE
ftr-449	162	8	184	CARDINAL
ftr-449	162	9	1074	CARDINAL
ftr-449	162	10	9th	ORDINAL
ftr-449	162	11	1999	DATE
ftr-449	163	1	22	CARDINAL
ftr-449	164	1	39	CARDINAL
ftr-449	164	2	1012	CARDINAL
ftr-449	164	3	1963	DATE
ftr-449	164	4	w	ORG
ftr-449	164	5	only $12,000	MONEY
ftr-449	164	6	66,000	MONEY
ftr-449	164	7	53,000	MONEY
ftr-449	165	1	1017	CARDINAL
ftr-449	166	1	w	ORG
ftr-449	167	1	w	ORG
ftr-449	167	2	0.1967	CARDINAL
ftr-449	167	3	1015	DATE
ftr-449	167	4	0.8033	MONEY
ftr-449	167	5	66,000	MONEY
ftr-449	167	6	1017	CARDINAL
ftr-449	168	1	1,000	MONEY
ftr-449	169	1	united states	GPE
ftr-449	169	2	347	CARDINAL
ftr-449	169	3	7	CARDINAL
ftr-449	169	4	9th	ORDINAL
ftr-449	169	5	1965	DATE
ftr-449	170	1	w	ORG
ftr-449	170	2	143,000	MONEY
ftr-449	170	3	14	CARDINAL
ftr-449	170	4	101,000	MONEY
ftr-449	170	5	244,000	MONEY
ftr-449	170	6	143,000	MONEY
ftr-449	170	7	244,000	MONEY
ftr-449	170	8	14	DATE
ftr-449	171	1	ely	PERSON
ftr-449	172	1	401,000	MONEY
ftr-449	172	2	294,000	MONEY
ftr-449	172	3	107,000	MONEY
ftr-449	172	4	$401,000 $294,000	MONEY
ftr-449	172	5	380,000	MONEY
ftr-449	173	1	16	DATE
ftr-449	174	1	ely	PERSON
ftr-449	174	2	w	ORG
ftr-449	174	3	63,000	MONEY
ftr-449	174	4	w	GPE
ftr-449	174	5	157,000	MONEY
ftr-449	175	1	17 n.2	DATE
ftr-449	176	1	63,000	MONEY
ftr-449	176	2	w	ORG
ftr-449	176	3	380,000	MONEY
ftr-449	176	4	157,000	MONEY
ftr-449	177	1	23	CARDINAL
ftr-449	178	1	gradow v. united states	PERSON
ftr-449	178	2	11	CARDINAL
ftr-449	179	1	808	CARDINAL
ftr-449	179	2	1987	DATE
ftr-449	179	3	897	CARDINAL
ftr-449	179	4	516	CARDINAL
ftr-449	179	5	fed	ORG
ftr-449	179	6	1990	DATE
ftr-449	181	1	two	CARDINAL
ftr-449	181	2	one	CARDINAL
ftr-449	182	1	section 2036(a	LAW
ftr-449	186	1	w	ORG
ftr-449	187	1	section 2036	LAW
ftr-449	191	1	24	CARDINAL
ftr-449	192	1	809-10	DATE
ftr-449	195	1	first	ORDINAL
ftr-449	196	1	811 & n.3	ORG
ftr-449	198	1	813	CARDINAL
ftr-449	199	1	26	CARDINAL
ftr-449	200	1	813	CARDINAL
ftr-449	200	2	27	CARDINAL
ftr-449	201	1	813	CARDINAL
ftr-449	202	1	28	CARDINAL
ftr-449	203	1	814	CARDINAL
ftr-449	203	2	19991	DATE
ftr-449	204	1	florida	GPE
ftr-449	205	1	9	CARDINAL
ftr-449	206	1	half	CARDINAL
ftr-449	206	2	one	CARDINAL
ftr-449	207	1	section 2512(b	LAW
ftr-449	208	1	32	CARDINAL
ftr-449	210	1	remainder.33	PRODUCT
ftr-449	210	2	w	ORG
ftr-449	210	3	irs	ORG
ftr-449	210	4	1964.35	CARDINAL
ftr-449	210	5	29	CARDINAL
ftr-449	211	1	815	CARDINAL
ftr-449	211	2	30	CARDINAL
ftr-449	213	1	816	CARDINAL
ftr-449	214	1	32	DATE
ftr-449	216	1	33	CARDINAL
ftr-449	217	1	turman v. commissioner	PERSON
ftr-449	217	2	35	CARDINAL
ftr-449	217	3	1961	DATE
ftr-449	217	4	acq.	GPE
ftr-449	217	5	1964-2	DATE
ftr-449	217	6	siegel v. commissioner	PERSON
ftr-449	217	7	26	CARDINAL
ftr-449	217	8	743	CARDINAL
ftr-449	217	9	1956	DATE
ftr-449	217	10	acq.	GPE
ftr-449	217	11	1964-2	DATE
ftr-449	217	12	250	CARDINAL
ftr-449	217	13	339	CARDINAL
ftr-449	217	14	9th	ORDINAL
ftr-449	217	15	1957	DATE
ftr-449	218	1	34	CARDINAL
ftr-449	219	1	w	ORG
ftr-449	220	1	w	ORG
ftr-449	221	1	siegel v. commissioner	PERSON
ftr-449	221	2	26	CARDINAL
ftr-449	221	3	743	CARDINAL
ftr-449	221	4	1956	DATE
ftr-449	221	5	acq.	GPE
ftr-449	221	6	1964-2	DATE
ftr-449	221	7	250	CARDINAL
ftr-449	221	8	339	CARDINAL
ftr-449	221	9	9th	ORDINAL
ftr-449	221	10	1957	DATE
ftr-449	222	1	35	CARDINAL
ftr-449	223	1	1964-2	DATE
ftr-449	223	2	turman v. commissioner	PERSON
ftr-449	223	3	35	CARDINAL
ftr-449	223	4	1961	DATE
ftr-449	223	5	siegel v. commissioner	PERSON
ftr-449	223	6	26	CARDINAL
ftr-449	223	7	743	CARDINAL
ftr-449	223	8	1956	DATE
ftr-449	223	9	250	CARDINAL
ftr-449	223	10	339	CARDINAL
ftr-449	223	11	9th	ORDINAL
ftr-449	223	12	1957	DATE
ftr-449	224	1	one	CARDINAL
ftr-449	227	1	third	ORDINAL
ftr-449	227	2	fifth	ORDINAL
ftr-449	228	1	42	CARDINAL
ftr-449	228	2	section 2036	LAW
ftr-449	229	1	43	CARDINAL
ftr-449	230	1	ambrosio court	ORG
ftr-449	230	2	section 2036	LAW
ftr-449	231	1	36	CARDINAL
ftr-449	232	1	gradow v. united states	PERSON
ftr-449	232	2	11	CARDINAL
ftr-449	233	1	808,816	CARDINAL
ftr-449	233	2	897	CARDINAL
ftr-449	233	3	516	CARDINAL
ftr-449	234	1	fed	ORG
ftr-449	234	2	cir	ORG
ftr-449	235	1	r. siegel	PERSON
ftr-449	235	2	250	CARDINAL
ftr-449	235	3	339	CARDINAL
ftr-449	235	4	9th	ORDINAL
ftr-449	236	1	1957	DATE
ftr-449	237	1	siegel	PERSON
ftr-449	237	2	[united states	GPE
ftr-449	237	3	347 f.2d	QUANTITY
ftr-449	238	1	13	CARDINAL
ftr-449	239	1	9th	ORDINAL
ftr-449	240	1	1965	DATE
ftr-449	241	1	37	CARDINAL
ftr-449	244	1	oct. 31, 1977	DATE
ftr-449	245	1	mem	PERSON
ftr-449	245	2	81	CARDINAL
ftr-449	245	3	july 20, 1981	DATE
ftr-449	246	1	38	CARDINAL
ftr-449	248	1	mem	PERSON
ftr-449	248	2	91	CARDINAL
ftr-449	248	3	jan. 31, 1990	DATE
ftr-449	249	1	39	CARDINAL
ftr-449	250	1	d'ambrosio v. commissioner	PERSON
ftr-449	250	2	105	CARDINAL
ftr-449	250	3	252	CARDINAL
ftr-449	250	4	1995	DATE
ftr-449	250	5	101	CARDINAL
ftr-449	250	6	309	CARDINAL
ftr-449	250	7	3d	CARDINAL
ftr-449	250	8	1996	DATE
ftr-449	251	1	520	CARDINAL
ftr-449	251	2	1230 (1997	DATE
ftr-449	252	1	40	CARDINAL
ftr-449	253	1	pittman v. united states	PERSON
ftr-449	253	2	878	CARDINAL
ftr-449	253	3	f. supp	PERSON
ftr-449	254	1	833	CARDINAL
ftr-449	254	2	1994	DATE
ftr-449	254	3	parker v. united states	ORG
ftr-449	254	4	894	CARDINAL
ftr-449	254	5	445	CARDINAL
ftr-449	254	6	447	CARDINAL
ftr-449	254	7	ga	ORG
ftr-449	254	8	1995	DATE
ftr-449	255	1	v. united states	PERSON
ftr-449	255	2	77 a.f.t.r	QUANTITY
ftr-449	255	3	2d	DATE
ftr-449	255	4	1045	DATE
ftr-449	255	5	w. d. tex. 1995	PERSON
ftr-449	255	6	116	CARDINAL
ftr-449	255	7	749	CARDINAL
ftr-449	255	8	5th	ORDINAL
ftr-449	255	9	1997	DATE
ftr-449	256	1	41	CARDINAL
ftr-449	257	1	d'ambrosio v. commissioner	PERSON
ftr-449	257	2	101	CARDINAL
ftr-449	257	3	309	CARDINAL
ftr-449	257	4	3d	CARDINAL
ftr-449	257	5	1996	DATE
ftr-449	260	1	520	CARDINAL
ftr-449	260	2	1230 (1997	DATE
ftr-449	261	1	42	CARDINAL
ftr-449	262	1	wheeler v. united states	PERSON
ftr-449	262	2	116	CARDINAL
ftr-449	262	3	749	CARDINAL
ftr-449	262	4	5th	ORDINAL
ftr-449	262	5	1997	DATE
ftr-449	263	1	43	CARDINAL
ftr-449	263	2	101	CARDINAL
ftr-449	263	3	314	CARDINAL
ftr-449	264	1	314	CARDINAL
ftr-449	266	1	19991	DATE
ftr-449	266	2	florida	GPE
ftr-449	267	1	d'ambrosio	PERSON
ftr-449	267	2	transfer.46	GPE
ftr-449	269	1	estate.4	PERSON
ftr-449	269	2	d'ambrosio	PERSON
ftr-449	270	1	first	ORDINAL
ftr-449	270	2	t]ax	NORP
ftr-449	271	1	w	ORG
ftr-449	275	1	d'ambrosio	ORG
ftr-449	276	1	d'ambrosio	PERSON
ftr-449	277	1	2	CARDINAL
ftr-449	277	2	third	ORDINAL
ftr-449	277	3	45	CARDINAL
ftr-449	278	1	d'ambrosio	ORG
ftr-449	278	2	101	CARDINAL
ftr-449	278	3	315	CARDINAL
ftr-449	279	1	46	DATE
ftr-449	280	1	312-13	CARDINAL
ftr-449	280	2	united states	GPE
ftr-449	280	3	116	CARDINAL
ftr-449	280	4	749	CARDINAL
ftr-449	280	5	761	CARDINAL
ftr-449	280	6	5th	ORDINAL
ftr-449	280	7	1997	DATE
ftr-449	281	1	47	DATE
ftr-449	282	1	d'ambrosio	PERSON
ftr-449	282	2	101	CARDINAL
ftr-449	282	3	316	CARDINAL
ftr-449	282	4	wheeler	ORG
ftr-449	282	5	116	CARDINAL
ftr-449	282	6	762	CARDINAL
ftr-449	283	1	48	DATE
ftr-449	284	1	d'ambrosio	PERSON
ftr-449	284	2	101	CARDINAL
ftr-449	284	3	316	CARDINAL
ftr-449	284	4	49	DATE
ftr-449	285	1	50	CARDINAL
ftr-449	290	1	ninth	ORDINAL
ftr-449	291	1	w	ORG
ftr-449	293	1	d'anbrosio	GPE
ftr-449	298	1	a. critique	PERSON
ftr-449	298	2	d'ambrosio-wheeler	ORG
ftr-449	298	3	5	CARDINAL
ftr-449	298	4	d'anbrosio	GPE
ftr-449	300	1	1931	DATE
ftr-449	300	2	section 2036	LAW
ftr-449	301	1	53	CARDINAL
ftr-449	302	1	wheeler v. united states	PERSON
ftr-449	302	2	116	CARDINAL
ftr-449	302	3	749	CARDINAL
ftr-449	302	4	757	CARDINAL
ftr-449	302	5	5th	ORDINAL
ftr-449	302	6	1997	DATE
ftr-449	304	1	756	CARDINAL
ftr-449	305	1	54	DATE
ftr-449	306	1	184	CARDINAL
ftr-449	306	2	1074	CARDINAL
ftr-449	306	3	1075	CARDINAL
ftr-449	306	4	9th	ORDINAL
ftr-449	306	5	1999	DATE
ftr-449	307	1	55	CARDINAL
ftr-449	308	1	gradow v. united states	PERSON
ftr-449	308	2	11	CARDINAL
ftr-449	310	1	808	CARDINAL
ftr-449	310	2	813	CARDINAL
ftr-449	310	3	1987	DATE
ftr-449	311	1	897	CARDINAL
ftr-449	311	2	516	CARDINAL
ftr-449	311	3	fed	ORG
ftr-449	311	4	1990	DATE
ftr-449	312	1	56	CARDINAL
ftr-449	312	2	101	CARDINAL
ftr-449	312	3	314	CARDINAL
ftr-449	312	4	3d	CARDINAL
ftr-449	312	5	1996	DATE
ftr-449	313	1	57	CARDINAL
ftr-449	314	1	1931	DATE
ftr-449	314	2	19991	CARDINAL
ftr-449	314	3	florida	GPE
ftr-449	321	1	congress	ORG
ftr-449	323	1	1	CARDINAL
ftr-449	323	2	2	CARDINAL
ftr-449	324	1	1926	DATE
ftr-449	324	2	27	CARDINAL
ftr-449	324	3	44	CARDINAL
ftr-449	325	1	9	CARDINAL
ftr-449	325	2	70	DATE
ftr-449	326	1	71st cong	ORG
ftr-449	326	2	3d	CARDINAL
ftr-449	327	1	46	CARDINAL
ftr-449	328	1	1931	DATE
ftr-449	329	1	58	CARDINAL
ftr-449	329	2	martha w. jordan	PERSON
ftr-449	329	3	gradow v. united states	PERSON
ftr-449	329	4	section 2702	LAW
ftr-449	329	5	14 va	GPE
ftr-449	329	6	671	CARDINAL
ftr-449	329	7	682-83	CARDINAL
ftr-449	329	8	1995	DATE
ftr-449	330	1	steven a. horowitz	PERSON
ftr-449	330	2	73	CARDINAL
ftr-449	330	3	386,388	CARDINAL
ftr-449	330	4	1995	DATE
ftr-449	331	1	59	CARDINAL
ftr-449	333	1	25.2512-8	CARDINAL
ftr-449	333	2	1992	DATE
ftr-449	335	1	congress	ORG
ftr-449	342	1	t 60	DATE
ftr-449	343	1	five year	DATE
ftr-449	343	2	500,000	MONEY
ftr-449	343	3	6%	PERCENT
ftr-449	344	1	373,629	MONEY
ftr-449	345	1	1457	CARDINAL
ftr-449	345	2	3-10	CARDINAL
ftr-449	346	1	a 5 year	DATE
ftr-449	346	2	6%	PERCENT
ftr-449	346	3	annually	DATE
ftr-449	346	4	0.747258	CARDINAL
ftr-449	347	1	6%	PERCENT
ftr-449	347	2	annually	DATE
ftr-449	347	3	five years	DATE
ftr-449	347	4	500,000	MONEY
ftr-449	349	1	year-beginning +	DATE
ftr-449	349	2	year	DATE
ftr-449	349	3	6%	PERCENT
ftr-449	349	4	year-end	DATE
ftr-449	349	5	1 $373,629 $	MONEY
ftr-449	349	6	22,418	MONEY
ftr-449	349	7	23,763	CARDINAL
ftr-449	349	8	419,810	CARDINAL
ftr-449	349	9	419,810	CARDINAL
ftr-449	349	10	26,700	CARDINAL
ftr-449	349	11	471,699	CARDINAL
ftr-449	349	12	500,001	CARDINAL
ftr-449	349	13	ifa	ORG
ftr-449	350	1	one dollar	MONEY
ftr-449	351	1	hewlett-packard hp12c	ORG
ftr-449	352	1	61	CARDINAL
ftr-449	353	1	united states	GPE
ftr-449	353	2	allen	PERSON
ftr-449	353	3	293	CARDINAL
ftr-449	353	4	916	CARDINAL
ftr-449	353	5	10th	ORDINAL
ftr-449	353	6	1961	DATE
ftr-449	354	1	368	CARDINAL
ftr-449	354	2	944	CARDINAL
ftr-449	354	3	1961	DATE
ftr-449	355	1	allen	PERSON
ftr-449	356	1	1999	DATE
ftr-449	356	2	florida	GPE
ftr-449	358	1	the supreme court	ORG
ftr-449	358	2	the united states	GPE
ftr-449	360	1	five-year	DATE
ftr-449	360	2	500,000	MONEY
ftr-449	360	3	6%	PERCENT
ftr-449	361	1	373,62963	MONEY
ftr-449	361	2	500,000	MONEY
ftr-449	361	3	500,000	MONEY
ftr-449	363	1	373,629	MONEY
ftr-449	363	2	6%	PERCENT
ftr-449	363	3	annually	DATE
ftr-449	363	4	five years	DATE
ftr-449	363	5	500,000	MONEY
ftr-449	364	1	2035	CARDINAL
ftr-449	365	1	917	CARDINAL
ftr-449	367	1	917	CARDINAL
ftr-449	368	1	allen	PERSON
ftr-449	368	2	2036	CARDINAL
ftr-449	369	1	allen	PERSON
ftr-449	372	1	supra	PERSON
ftr-449	372	2	60	CARDINAL
ftr-449	373	1	allen	PERSON
ftr-449	374	1	paul r. mcdaniel et al.	PERSON
ftr-449	374	2	304	CARDINAL
ftr-449	374	3	4th	ORDINAL
ftr-449	374	4	1999	DATE
ftr-449	375	1	wheeler v. united states	ORG
ftr-449	375	2	116	CARDINAL
ftr-449	375	3	749	CARDINAL
ftr-449	375	4	759-61	CARDINAL
ftr-449	375	5	5th	ORDINAL
ftr-449	375	6	1997	DATE
ftr-449	376	1	62	CARDINAL
ftr-449	376	2	northeastern pa	ORG
ftr-449	377	1	nat'l bank & trust co.	ORG
ftr-449	378	1	united states	GPE
ftr-449	378	2	387	CARDINAL
ftr-449	378	3	213	CARDINAL
ftr-449	378	4	224	CARDINAL
ftr-449	378	5	1967	DATE
ftr-449	378	6	298	CARDINAL
ftr-449	378	7	544	CARDINAL
ftr-449	378	8	551	CARDINAL
ftr-449	378	9	2d	DATE
ftr-449	378	10	1962	DATE
ftr-449	379	1	63	CARDINAL
ftr-449	380	1	supra	PERSON
ftr-449	380	2	60	CARDINAL
ftr-449	382	1	4	CARDINAL
ftr-449	382	2	section 2043(a	LAW
ftr-449	382	3	373,629	MONEY
ftr-449	383	1	626,371	MONEY
ftr-449	383	2	$500,000 + $500,000 $	MONEY
ftr-449	383	3	373,629	MONEY
ftr-449	383	4	only $500,000	MONEY
ftr-449	388	1	64	CARDINAL
ftr-449	389	1	supra	PERSON
ftr-449	389	2	60	CARDINAL
ftr-449	390	1	supra	PERSON
ftr-449	390	2	17	CARDINAL
ftr-449	391	1	66	CARDINAL
ftr-449	393	1	67	CARDINAL
ftr-449	393	2	gradow v. commissioner	PERSON
ftr-449	393	3	11	CARDINAL
ftr-449	394	1	808	CARDINAL
ftr-449	394	2	813	CARDINAL
ftr-449	395	1	897	CARDINAL
ftr-449	395	2	516	CARDINAL
ftr-449	395	3	fed	ORG
ftr-449	395	4	1990	DATE
ftr-449	396	1	68	CARDINAL
ftr-449	397	1	816	CARDINAL
ftr-449	398	1	69	CARDINAL
ftr-449	399	1	supra	PERSON
ftr-449	399	2	60	CARDINAL
ftr-449	400	1	500,000	MONEY
ftr-449	401	1	373,629	MONEY
ftr-449	401	2	6%	PERCENT
ftr-449	401	3	annually	DATE
ftr-449	402	1	70	CARDINAL
ftr-449	403	1	jordan	GPE
ftr-449	403	2	58	DATE
ftr-449	403	3	695-96	CARDINAL
ftr-449	404	1	71	CARDINAL
ftr-449	409	1	19991	CARDINAL
ftr-449	409	2	florida	GPE
ftr-449	413	1	reduced.73	PRODUCT
ftr-449	417	1	d'ambrosio v. commissioner	PERSON
ftr-449	417	2	101	CARDINAL
ftr-449	417	3	309	CARDINAL
ftr-449	417	4	316	CARDINAL
ftr-449	417	5	3d	CARDINAL
ftr-449	417	6	1996	DATE
ftr-449	418	1	520	CARDINAL
ftr-449	418	2	1230 (1997	DATE
ftr-449	421	1	stanley m. johanson	PERSON
ftr-449	421	2	47 tex	QUANTITY
ftr-449	421	3	l. rev	PERSON
ftr-449	421	4	1247	CARDINAL
ftr-449	421	5	1287	CARDINAL
ftr-449	421	6	1969	DATE
ftr-449	422	1	72	DATE
ftr-449	423	1	johanson	PERSON
ftr-449	423	2	71	CARDINAL
ftr-449	423	3	1287-88	DATE
ftr-449	424	1	johanson	PERSON
ftr-449	424	2	second	ORDINAL
ftr-449	426	1	1288	DATE
ftr-449	427	1	73	CARDINAL
ftr-449	429	1	ifw	PERSON
ftr-449	429	2	two	CARDINAL
ftr-449	430	1	w	GPE
ftr-449	430	2	w	GPE
ftr-449	434	1	johanson	PERSON
ftr-449	434	2	71	CARDINAL
ftr-449	434	3	1287	CARDINAL
ftr-449	435	1	w	ORG
ftr-449	435	2	second	ORDINAL
ftr-449	436	1	1288	DATE
ftr-449	440	1	section 2036	LAW
ftr-449	441	1	section 2036	LAW
ftr-449	444	1	first	ORDINAL
ftr-449	444	2	two	CARDINAL
ftr-449	447	1	section 2036	LAW
ftr-449	447	2	74	CARDINAL
ftr-449	448	1	wheeler v. united states	PERSON
ftr-449	448	2	116	CARDINAL
ftr-449	448	3	749,762-63	CARDINAL
ftr-449	448	4	5th	ORDINAL
ftr-449	448	5	1997	DATE
ftr-449	449	1	75	CARDINAL
ftr-449	450	1	jordan	PERSON
ftr-449	450	2	2036	CARDINAL
ftr-449	452	1	jordan	PERSON
ftr-449	452	2	supra	PERSON
ftr-449	452	3	58	DATE
ftr-449	452	4	717	CARDINAL
ftr-449	453	1	jordan	PERSON
ftr-449	454	1	689-92	CARDINAL
ftr-449	454	2	florida	GPE
ftr-449	455	1	1	CARDINAL
ftr-449	455	2	2	CARDINAL
ftr-449	457	1	373,629	MONEY
ftr-449	458	1	the additional $126,371	MONEY
ftr-449	458	2	373,629	MONEY
ftr-449	458	3	the five years	DATE
ftr-449	458	4	500,000	MONEY
ftr-449	459	1	500,000	MONEY
ftr-449	460	1	section 2036	LAW
ftr-449	461	1	section 2036	LAW
ftr-449	461	2	1	CARDINAL
ftr-449	461	3	2	CARDINAL
ftr-449	461	4	3	CARDINAL
ftr-449	462	1	lifetime	DATE
ftr-449	463	1	78 76	DATE
ftr-449	464	1	supra	PERSON
ftr-449	464	2	60	CARDINAL
ftr-449	464	3	373,629	MONEY
ftr-449	464	4	500,001	MONEY
ftr-449	464	5	five years	DATE
ftr-449	464	6	6%	PERCENT
ftr-449	464	7	annually	DATE
ftr-449	466	1	6%	PERCENT
ftr-449	466	2	annually	DATE
ftr-449	473	1	79-81	CARDINAL
ftr-449	474	1	at least a	CARDINAL
ftr-449	474	2	50 percent	PERCENT
ftr-449	474	3	1 year	DATE
ftr-449	475	1	20.7520-3(b)(3	CARDINAL
ftr-449	476	1	section 2036	LAW
ftr-449	477	1	one	CARDINAL
ftr-449	481	1	section 2036	LAW
ftr-449	481	2	section 2036	LAW
ftr-449	481	3	80%	PERCENT
ftr-449	481	4	5-year	DATE
ftr-449	481	5	only a 40%	PERCENT
ftr-449	481	6	one year	DATE
ftr-449	483	1	20.7520-1(a)(1	CARDINAL
ftr-449	483	2	119-20	CARDINAL
ftr-449	483	3	79	CARDINAL
ftr-449	486	1	lowndes	PERSON
ftr-449	486	2	21	CARDINAL
ftr-449	486	3	56-60	CARDINAL
ftr-449	487	1	dodge	PERSON
ftr-449	488	1	dodge	ORG
ftr-449	488	2	supra	PERSON
ftr-449	488	3	21	CARDINAL
ftr-449	488	4	a-87	ORG
ftr-449	489	1	80	CARDINAL
ftr-449	490	1	60	CARDINAL
ftr-449	490	2	five years	DATE
ftr-449	490	3	500,000	MONEY
ftr-449	490	4	376,629	MONEY
ftr-449	491	1	five years	DATE
ftr-449	492	1	2036	CARDINAL
ftr-449	492	2	2036	DATE
ftr-449	493	1	2036	CARDINAL
ftr-449	493	2	2036	CARDINAL
ftr-449	493	3	6%	PERCENT
ftr-449	493	4	$500,000 $	MONEY
ftr-449	493	5	500,000	MONEY
ftr-449	493	6	5500,000	CARDINAL
ftr-449	493	7	500,000	MONEY
ftr-449	494	1	80	CARDINAL
ftr-449	494	2	700,000	MONEY
ftr-449	495	1	2036	CARDINAL
ftr-449	495	2	200,000	MONEY
ftr-449	495	3	2036	PRODUCT
ftr-449	496	1	1999	DATE
ftr-449	496	2	florida	GPE
ftr-449	497	1	first	ORDINAL
ftr-449	497	2	section 2043(a	LAW
ftr-449	497	3	secondly	ORDINAL
ftr-449	498	1	section 2036	LAW
ftr-449	504	1	d'ambrosio	PERSON
ftr-449	506	1	irs	ORG
ftr-449	506	2	congress	ORG
ftr-449	508	1	2036	CARDINAL
ftr-449	508	2	2036	CARDINAL
ftr-449	508	3	6%	PERCENT
ftr-449	508	4	$500,000 $	MONEY
ftr-449	508	5	500,000	MONEY
ftr-449	508	6	700,000	MONEY
ftr-449	508	7	500,000	MONEY
ftr-449	508	8	$500,000 $700,000	MONEY
ftr-449	509	1	supra	PERSON
ftr-449	509	2	20-21	DATE
ftr-449	510	1	83	CARDINAL
ftr-449	511	1	united states	GPE
ftr-449	511	2	400	CARDINAL
ftr-449	511	3	344	CARDINAL
ftr-449	511	4	348	CARDINAL
ftr-449	511	5	8th	ORDINAL
ftr-449	511	6	1968	DATE
ftr-449	513	1	joseph m. dodge	PERSON
ftr-449	513	2	43	CARDINAL
ftr-449	513	3	241	CARDINAL
ftr-449	513	4	244	CARDINAL
ftr-449	513	5	1988	DATE
ftr-449	514	1	hndsight	PERSON
ftr-449	517	1	section 2702	LAW
ftr-449	524	1	d'ambrosio	ORG
ftr-449	526	1	2,350,000	MONEY
ftr-449	526	2	approximately $1,320,000	MONEY
ftr-449	527	1	a single penny	MONEY
ftr-449	527	2	the approximately three years	DATE
ftr-449	527	3	the sale.87 decedent's	ORG
ftr-449	528	1	1,030,000.88	MONEY
ftr-449	528	2	only 84	CARDINAL
ftr-449	530	1	1987	DATE
ftr-449	531	1	d'ambrosio v. commissioner	PERSON
ftr-449	531	2	105	CARDINAL
ftr-449	531	3	252	CARDINAL
ftr-449	531	4	253	CARDINAL
ftr-449	531	5	101	CARDINAL
ftr-449	531	6	309	CARDINAL
ftr-449	531	7	3d	CARDINAL
ftr-449	531	8	1996	DATE
ftr-449	532	1	117	CARDINAL
ftr-449	532	2	1822 (1997	DATE
ftr-449	533	1	section 2702	LAW
ftr-449	533	2	october 8, 1990	DATE
ftr-449	534	1	1990	DATE
ftr-449	536	1	101-508	CARDINAL
ftr-449	536	2	11602(e)(1)(a)(i	CARDINAL
ftr-449	536	3	104	CARDINAL
ftr-449	537	1	1388-1 (1990	DATE
ftr-449	538	1	85	CARDINAL
ftr-449	539	1	d'ambrosio	PERSON
ftr-449	539	2	105 t.c	QUANTITY
ftr-449	540	1	253	CARDINAL
ftr-449	540	2	86	CARDINAL
ftr-449	541	1	253-54	CARDINAL
ftr-449	542	1	10,000	MONEY
ftr-449	543	1	87	CARDINAL
ftr-449	544	1	254	CARDINAL
ftr-449	545	1	88	CARDINAL
ftr-449	546	1	2,350,000	MONEY
ftr-449	546	2	1,320,000	MONEY
ftr-449	546	3	s1,030,000	PRODUCT
ftr-449	547	1	19991	DATE
ftr-449	547	2	florida	GPE
ftr-449	547	3	1,320,000	MONEY
ftr-449	547	4	$2,350,000 $1,030,000	MONEY
ftr-449	547	5	1,320,000	MONEY
ftr-449	548	1	1,320,000	MONEY
ftr-449	548	2	section 2036	LAW
ftr-449	549	1	only $590,000	MONEY
ftr-449	549	2	d'ambrosio	PERSON
ftr-449	549	3	2,350,000	MONEY
ftr-449	549	4	only $590,000	MONEY
ftr-449	550	1	approximately $1,760,000	MONEY
ftr-449	550	2	1,030,000	MONEY
ftr-449	550	3	only $590,000	MONEY
ftr-449	550	4	1,320,000	MONEY
ftr-449	551	1	congress	ORG
ftr-449	551	2	section 2702	LAW
ftr-449	552	1	section 2702	LAW
ftr-449	552	2	zero	CARDINAL
ftr-449	553	1	zero	CARDINAL
ftr-449	556	1	254	CARDINAL
ftr-449	557	1	90	CARDINAL
ftr-449	559	1	1,760,000	MONEY
ftr-449	559	2	590,000	MONEY
ftr-449	559	3	2,350,000	MONEY
ftr-449	563	1	92	CARDINAL
ftr-449	564	1	2702(a)(1	CARDINAL
ftr-449	565	1	93	CARDINAL
ftr-449	567	1	25.2512-5(d)(2	CARDINAL
ftr-449	569	1	25.2702-1(b	CARDINAL
ftr-449	570	1	table.94	CARDINAL
ftr-449	570	2	two	CARDINAL
ftr-449	571	1	95	CARDINAL
ftr-449	571	2	annually	DATE
ftr-449	571	3	each year	DATE
ftr-449	571	4	annually	DATE
ftr-449	572	1	97	CARDINAL
ftr-449	574	1	each year	DATE
ftr-449	575	1	each year	DATE
ftr-449	576	1	d'ambrosio	GPE
ftr-449	579	1	d'ambrosio	PERSON
ftr-449	579	2	94	CARDINAL
ftr-449	580	1	2702(a)(2)(b	CARDINAL
ftr-449	581	1	95	CARDINAL
ftr-449	582	1	2	CARDINAL
ftr-449	588	1	25.2702	CARDINAL
ftr-449	589	1	96	CARDINAL
ftr-449	590	1	year to.year	DATE
ftr-449	591	1	25.2702-3(e	CARDINAL
ftr-449	591	2	3	CARDINAL
ftr-449	592	1	no more than 120%	PERCENT
ftr-449	592	2	the preceding year	DATE
ftr-449	594	1	25.2702	CARDINAL
ftr-449	595	1	97	CARDINAL
ftr-449	596	1	2702(b)(2	CARDINAL
ftr-449	597	1	up to 120%	PERCENT
ftr-449	597	2	the preceding year	DATE
ftr-449	599	1	25.2702-3(c	CARDINAL
ftr-449	599	2	1	CARDINAL
ftr-449	600	1	98	CARDINAL
ftr-449	602	1	25.2702-4(a	CARDINAL
ftr-449	603	1	25.2702-4(d	CARDINAL
ftr-449	603	2	2	CARDINAL
ftr-449	603	3	99	CARDINAL
ftr-449	605	1	25.2702-4(d	CARDINAL
ftr-449	605	2	2.	CARDINAL
ftr-449	605	3	19991	DATE
ftr-449	605	4	florida	GPE
ftr-449	605	5	1,030,000	MONEY
ftr-449	605	6	3,250,000	MONEY
ftr-449	605	7	1,320,000	MONEY
ftr-449	606	1	one	CARDINAL
ftr-449	607	1	section 2702	LAW
ftr-449	607	2	irs	ORG
ftr-449	610	1	today	DATE
ftr-449	610	2	section 2702	LAW
ftr-449	610	3	d'ambrosio	PERSON
ftr-449	610	4	section 2702	LAW
ftr-449	610	5	today	DATE
ftr-449	611	1	section 2702	LAW
ftr-449	611	2	annual	DATE
ftr-449	611	3	section 7520	LAW
ftr-449	611	4	section 7520	LAW
ftr-449	613	1	7520	CARDINAL
ftr-449	614	1	annual	DATE
ftr-449	616	1	55	DATE
ftr-449	616	2	100,000	MONEY
ftr-449	616	3	6%	PERCENT
ftr-449	616	4	30,473.10	MONEY
ftr-449	616	5	annual	DATE
ftr-449	616	6	7520	CARDINAL
ftr-449	617	1	6%	PERCENT
ftr-449	617	2	6,000	MONEY
ftr-449	617	3	annually	DATE
ftr-449	617	4	6%	PERCENT
ftr-449	617	5	100,000	MONEY
ftr-449	618	1	6,000	MONEY
ftr-449	618	2	100	CARDINAL
ftr-449	619	1	2702(a)(2)(a	CARDINAL
ftr-449	619	2	zero	CARDINAL
ftr-449	620	1	annual	DATE
ftr-449	621	1	101	CARDINAL
ftr-449	622	1	60	CARDINAL
ftr-449	622	2	6.0	CARDINAL
ftr-449	622	3	1-20	CARDINAL
ftr-449	623	1	120%	PERCENT
ftr-449	623	2	u.s.	GPE
ftr-449	623	3	more than three years	DATE
ftr-449	623	4	no more than nine	CARDINAL
ftr-449	625	1	3	CARDINAL
ftr-449	625	2	20%	PERCENT
ftr-449	626	1	the early 1960s	DATE
ftr-449	627	1	4	CARDINAL
ftr-449	627	2	4%	PERCENT
ftr-449	628	1	section 2702	LAW
ftr-449	628	2	30,473	MONEY
ftr-449	628	3	6%	PERCENT
ftr-449	628	4	only4%	PERCENT
ftr-449	628	5	4,000.05	MONEY
ftr-449	628	6	annual	DATE
ftr-449	628	7	102	CARDINAL
ftr-449	629	1	irc §§ 7520(a	ORG
ftr-449	629	2	1274(d)(1	CARDINAL
ftr-449	630	1	103	CARDINAL
ftr-449	631	1	robert b. wolf	PERSON
ftr-449	631	2	32	CARDINAL
ftr-449	631	3	j. 45,	PERSON
ftr-449	631	4	51	DATE
ftr-449	631	5	1997	DATE
ftr-449	631	6	less than one-half	CARDINAL
ftr-449	632	1	104	CARDINAL
ftr-449	633	1	one	CARDINAL
ftr-449	633	2	every year	DATE
ftr-449	633	3	the period 1959 through 1995	DATE
ftr-449	634	1	ibbotson associates	ORG
ftr-449	634	2	1996	DATE
ftr-449	634	3	40-41	CARDINAL
ftr-449	634	4	2	CARDINAL
ftr-449	636	1	1959	DATE
ftr-449	636	2	only 0.70	CARDINAL
ftr-449	636	3	4.01%	PERCENT
ftr-449	636	4	3.31%	PERCENT
ftr-449	636	5	1995	DATE
ftr-449	636	6	4.69	CARDINAL
ftr-449	636	7	7.60%	PERCENT
ftr-449	636	8	2.911%	PERCENT
ftr-449	637	1	d.	NORP
ftr-449	638	1	january 1, 1997	DATE
ftr-449	638	2	about 6.5%	PERCENT
ftr-449	638	3	the standard & poor's	ORG
ftr-449	638	4	500	CARDINAL
ftr-449	638	5	about 2%	PERCENT
ftr-449	639	1	trustee	ORG
ftr-449	639	2	0.35%	PERCENT
ftr-449	639	3	only 3.9%	PERCENT
ftr-449	639	4	6.5%	PERCENT
ftr-449	640	1	wolf	PERSON
ftr-449	640	2	103	CARDINAL
ftr-449	640	3	50-51	CARDINAL
ftr-449	640	4	105	CARDINAL
ftr-449	642	1	o'reilly v. commissioner	ORG
ftr-449	642	2	973	CARDINAL
ftr-449	642	3	1408	DATE
ftr-449	642	4	8th	ORDINAL
ftr-449	642	5	1992	DATE
ftr-449	644	1	77	CARDINAL
ftr-449	644	2	1977-1	DATE
ftr-449	644	3	295	CARDINAL
ftr-449	644	4	6%	PERCENT
ftr-449	644	5	1999	DATE
ftr-449	644	6	florida	GPE
ftr-449	644	7	6,000	MONEY
ftr-449	645	1	annual	DATE
ftr-449	645	2	4,000	MONEY
ftr-449	645	3	23,176.116	MONEY
ftr-449	645	4	an additional $23,176	MONEY
ftr-449	646	1	7520	CARDINAL
ftr-449	648	1	7	CARDINAL
ftr-449	648	2	today	DATE
ftr-449	649	1	d'ambrosio	PERSON
ftr-449	650	1	the preceding 10 years	DATE
ftr-449	650	2	3%	PERCENT
ftr-449	651	1	vernon v. commissioner	PERSON
ftr-449	651	2	66	CARDINAL
ftr-449	651	3	484	CARDINAL
ftr-449	651	4	1976	DATE
ftr-449	651	5	6%	PERCENT
ftr-449	651	6	annual	DATE
ftr-449	651	7	3.75%	PERCENT
ftr-449	652	1	two	CARDINAL
ftr-449	652	2	4%	PERCENT
ftr-449	652	3	6%	PERCENT
ftr-449	654	1	o'reilly	ORG
ftr-449	654	2	973	CARDINAL
ftr-449	654	3	10%	PERCENT
ftr-449	654	4	about 0.2%	PERCENT
ftr-449	655	1	hanley v. united states	ORG
ftr-449	655	2	105	CARDINAL
ftr-449	656	1	638	CARDINAL
ftr-449	658	1	4%	PERCENT
ftr-449	658	2	3.09%	PERCENT
ftr-449	659	1	106	CARDINAL
ftr-449	662	1	25.2702-1(b	CARDINAL
ftr-449	664	1	1.664-2(c	CARDINAL
ftr-449	665	1	100,000	MONEY
ftr-449	665	2	46,351	CARDINAL
ftr-449	665	3	53,649	CARDINAL
ftr-449	665	4	30473	CARDINAL
ftr-449	665	5	23,176	MONEY
ftr-449	665	6	annual	DATE
ftr-449	665	7	4000	MONEY
ftr-449	665	8	55	DATE
ftr-449	665	9	6%	PERCENT
ftr-449	665	10	11.5878	CARDINAL
ftr-449	666	1	60	CARDINAL
ftr-449	666	2	6.0	CARDINAL
ftr-449	666	3	1-20	CARDINAL
ftr-449	668	1	107	CARDINAL
ftr-449	669	1	wolf	PERSON
ftr-449	669	2	103	CARDINAL
ftr-449	669	3	57-60	CARDINAL
ftr-449	670	1	1	CARDINAL
ftr-449	671	1	section 7520	LAW
ftr-449	671	2	annual	DATE
ftr-449	674	1	annual	DATE
ftr-449	675	1	' 108	DATE
ftr-449	676	1	lawrence p. katzenstein	PERSON
ftr-449	676	2	sb90 ali-aba 1221	PERSON
ftr-449	677	1	katzcnstcin	PERSON
ftr-449	678	1	1223-27	DATE
ftr-449	679	1	jonathan g. blattmachr	PERSON
ftr-449	679	2	j. slade	PERSON
ftr-449	680	1	gruts	PERSON
ftr-449	680	2	section 2702	LAW
ftr-449	680	3	836	CARDINAL
ftr-449	682	1	a-42	GPE
ftr-449	682	2	1996	DATE
ftr-449	682	3	grat	ORG
ftr-449	683	1	109	CARDINAL
ftr-449	684	1	supra	PERSON
ftr-449	684	2	33	CARDINAL
ftr-449	684	3	7-9	CARDINAL
ftr-449	685	1	110	CARDINAL
ftr-449	686	1	five years	DATE
ftr-449	686	2	100,000	MONEY
ftr-449	686	3	6%	PERCENT
ftr-449	686	4	annual	DATE
ftr-449	686	5	6,000	MONEY
ftr-449	686	6	6%	PERCENT
ftr-449	686	7	74,726	MONEY
ftr-449	687	1	60	CARDINAL
ftr-449	687	2	6.0	CARDINAL
ftr-449	687	3	3-10	CARDINAL
ftr-449	687	4	five years	DATE
ftr-449	687	5	15%	PERCENT
ftr-449	688	1	6,000	MONEY
ftr-449	688	2	15%	PERCENT
ftr-449	688	3	grat	ORG
ftr-449	688	4	100,000	MONEY
ftr-449	688	5	160,682	CARDINAL
ftr-449	688	6	60,681	MONEY
ftr-449	688	7	grat year	ORG
ftr-449	688	8	year-beginning	DATE
ftr-449	688	9	year during year	DATE
ftr-449	688	10	1 $100,000 $15,000	MONEY
ftr-449	688	11	6,000	MONEY
ftr-449	688	12	2 109,000 16,350	PERCENT
ftr-449	688	13	6,000	CARDINAL
ftr-449	688	14	119,350	CARDINAL
ftr-449	688	15	17,903	CARDINAL
ftr-449	688	16	6,000	CARDINAL
ftr-449	688	17	131,253	CARDINAL
ftr-449	688	18	19,688	CARDINAL
ftr-449	688	19	6,000	CARDINAL
ftr-449	688	20	144,940	CARDINAL
ftr-449	688	21	21,741	CARDINAL
ftr-449	688	22	6,000	CARDINAL
ftr-449	688	23	160,681	CARDINAL
ftr-449	688	24	111	CARDINAL
ftr-449	689	1	10%	PERCENT
ftr-449	689	2	1999	DATE
ftr-449	689	3	florida	GPE
ftr-449	692	1	third	ORDINAL
ftr-449	692	2	fifth	ORDINAL
ftr-449	692	3	ninth	ORDINAL
ftr-449	692	4	d'ambrosio	PERSON
ftr-449	693	1	annual	DATE
ftr-449	694	1	2	CARDINAL
ftr-449	695	1	2	CARDINAL
ftr-449	697	1	6000	MONEY
ftr-449	698	1	44,158	MONEY
ftr-449	698	2	60,681	MONEY
ftr-449	698	3	100,000	MONEY
ftr-449	698	4	annually	DATE
ftr-449	698	5	15%	PERCENT
ftr-449	698	6	5 years	DATE
ftr-449	698	7	201,136	MONEY
ftr-449	698	8	74,726	MONEY
ftr-449	698	9	annually	DATE
ftr-449	698	10	10%	PERCENT
ftr-449	698	11	5 years	DATE
ftr-449	698	12	120,347	MONEY
ftr-449	698	13	6,000	MONEY
ftr-449	698	14	annual	DATE
ftr-449	698	15	annually	DATE
ftr-449	698	16	10%	PERCENT
ftr-449	698	17	36,631	CARDINAL
ftr-449	698	18	156,978	CARDINAL
ftr-449	698	19	44,158	CARDINAL
ftr-449	699	1	112	CARDINAL
ftr-449	700	1	2702(a)(1	CARDINAL
ftr-449	701	1	113	CARDINAL
ftr-449	702	1	2704(c)(2	CARDINAL
ftr-449	704	1	section 2702	LAW
ftr-449	705	1	section 2702	LAW
ftr-449	707	1	' 4	DATE
ftr-449	707	2	7520	CARDINAL
ftr-449	708	1	5	CARDINAL
ftr-449	709	1	d'ambrosio	ORG
ftr-449	710	1	6	CARDINAL
ftr-449	710	2	7520	CARDINAL
ftr-449	710	3	7	CARDINAL
ftr-449	712	1	3	CARDINAL
ftr-449	712	2	first	ORDINAL
ftr-449	712	3	114	CARDINAL
ftr-449	714	1	20.7520-3(b)(2)(v	CARDINAL
ftr-449	714	2	2	CARDINAL
ftr-449	717	1	25.7520-3(b)(2)(v	CARDINAL
ftr-449	717	2	2	CARDINAL
ftr-449	717	3	115	CARDINAL
ftr-449	719	1	20.7520-3(b)(2)(v	CARDINAL
ftr-449	719	2	2	CARDINAL
ftr-449	722	1	third	ORDINAL
ftr-449	722	2	227	CARDINAL
ftr-449	722	3	i.	PERSON
ftr-449	722	4	1990	DATE
ftr-449	727	1	dickman v. commissioner	PERSON
ftr-449	727	2	465	CARDINAL
ftr-449	727	3	330	CARDINAL
ftr-449	727	4	1984	DATE
ftr-449	729	1	116	CARDINAL
ftr-449	730	1	supra	PERSON
ftr-449	730	2	33	CARDINAL
ftr-449	730	3	7-9	CARDINAL
ftr-449	731	1	117	CARDINAL
ftr-449	732	1	supra	PERSON
ftr-449	732	2	103-04	CARDINAL
ftr-449	733	1	118	CARDINAL
ftr-449	734	1	1999	DATE
ftr-449	735	1	florida	GPE
ftr-449	739	1	section 7520	LAW
ftr-449	739	2	at least a	CARDINAL
ftr-449	739	3	50 percent	PERCENT
ftr-449	739	4	1 year	DATE
ftr-449	740	1	' 9	DATE
ftr-449	740	2	more than a	DATE
ftr-449	740	3	50%	PERCENT
ftr-449	741	1	a more than a	CARDINAL
ftr-449	741	2	50%	PERCENT
ftr-449	741	3	one year	DATE
ftr-449	743	1	d'ambrosio	ORG
ftr-449	746	1	4	CARDINAL
ftr-449	746	2	119	CARDINAL
ftr-449	748	1	25.7520-3(b)(3	CARDINAL
ftr-449	749	1	18 months	DATE
ftr-449	752	1	20.7520-3(b)(3	CARDINAL
ftr-449	753	1	120	CARDINAL
ftr-449	755	1	20.7520-1(a)(1	CARDINAL
ftr-449	755	2	25.7520-1(a)(1	CARDINAL
ftr-449	756	1	121	CARDINAL
ftr-449	757	1	supra	PERSON
ftr-449	757	2	33	CARDINAL
ftr-449	757	3	7-9	CARDINAL
ftr-449	759	1	2702(a	CARDINAL
ftr-449	763	1	a. tales	PERSON
ftr-449	765	1	1	CARDINAL
ftr-449	765	2	w	ORG
ftr-449	767	1	1,000,000	MONEY
ftr-449	768	1	w	GPE
ftr-449	768	2	1,500,000	MONEY
ftr-449	769	1	two	CARDINAL
ftr-449	769	2	122	CARDINAL
ftr-449	770	1	2702(a)(3)(a)(ii	CARDINAL
ftr-449	772	1	25.2702-5(b	CARDINAL
ftr-449	773	1	123	CARDINAL
ftr-449	775	1	25.2702-5(c	CARDINAL
ftr-449	776	1	1	CARDINAL
ftr-449	776	2	2	CARDINAL
ftr-449	776	3	3	CARDINAL
ftr-449	776	4	4	CARDINAL
ftr-449	777	1	section 2702	LAW
ftr-449	778	1	richard b. stephens et al	PERSON
ftr-449	779	1	19.03[3][d][iii	CARDINAL
ftr-449	779	2	7th	ORDINAL
ftr-449	779	3	1996	DATE
ftr-449	780	1	124	CARDINAL
ftr-449	781	1	w	ORG
ftr-449	782	1	19991	DATE
ftr-449	782	2	florida	GPE
ftr-449	782	3	1	CARDINAL
ftr-449	782	4	1,000,000	MONEY
ftr-449	782	5	650,000	MONEY
ftr-449	782	6	2010	DATE
ftr-449	782	7	350,000	MONEY
ftr-449	782	8	1,500,000	MONEY
ftr-449	782	9	650,000	MONEY
ftr-449	782	10	2010	DATE
ftr-449	782	11	850,000	CARDINAL
ftr-449	782	12	$1,200,000 2	MONEY
ftr-449	783	1	w	GPE
ftr-449	783	2	1	CARDINAL
ftr-449	786	1	w	ORG
ftr-449	787	1	first	ORDINAL
ftr-449	787	2	w	ORG
ftr-449	787	3	w trust	ORG
ftr-449	788	1	1	CARDINAL
ftr-449	788	2	1,000,000	MONEY
ftr-449	788	3	w	ORG
ftr-449	788	4	w	GPE
ftr-449	788	5	1,500,000	MONEY
ftr-449	789	1	w	ORG
ftr-449	789	2	w	GPE
ftr-449	790	1	w	ORG
ftr-449	790	2	w	GPE
ftr-449	790	3	w	ORG
ftr-449	790	4	400,000	MONEY
ftr-449	790	5	w	GPE
ftr-449	790	6	600,000	MONEY
ftr-449	791	1	w	ORG
ftr-449	792	1	26	CARDINAL
ftr-449	792	2	200,000	MONEY
ftr-449	792	3	600,000	MONEY
ftr-449	792	4	400,000	MONEY
ftr-449	794	1	w	ORG
ftr-449	794	2	w	NORP
ftr-449	795	1	'27	DATE
ftr-449	798	1	irc §§ 2010 & 2505	ORG
ftr-449	799	1	1999	DATE
ftr-449	799	2	650,000	MONEY
ftr-449	800	1	nine-year	DATE
ftr-449	800	2	1,000,000	MONEY
ftr-449	800	3	2006	DATE
ftr-449	802	1	126	CARDINAL
ftr-449	803	1	supra	PERSON
ftr-449	803	2	33	CARDINAL
ftr-449	804	1	127	CARDINAL
ftr-449	805	1	supra	PERSON
ftr-449	805	2	23-31	DATE
ftr-449	806	1	w	GPE
ftr-449	807	1	w	ORG
ftr-449	807	2	400,000	MONEY
ftr-449	807	3	600,000	MONEY
ftr-449	807	4	1,000,000	MONEY
ftr-449	808	1	w	ORG
ftr-449	808	2	w	ORG
ftr-449	808	3	400,000	MONEY
ftr-449	808	4	w	PERSON
ftr-449	808	5	section 2043	LAW
ftr-449	809	1	section 2702	LAW
ftr-449	809	2	2	CARDINAL
ftr-449	809	3	1,000,000	MONEY
ftr-449	809	4	650,000	MONEY
ftr-449	809	5	2010	DATE
ftr-449	809	6	350,000	MONEY
ftr-449	809	7	600,000	MONEY
ftr-449	809	8	400,000	MONEY
ftr-449	809	9	w	ORG
ftr-449	809	10	less $200,000	MONEY
ftr-449	809	11	2505	DATE
ftr-449	809	12	$1,500,000	MONEY
ftr-449	809	13	400,000	MONEY
ftr-449	809	14	650,000	MONEY
ftr-449	809	15	2010)1"9 450.000	CARDINAL
ftr-449	809	16	800,000	MONEY
ftr-449	810	1	400,000	MONEY
ftr-449	810	2	1	CARDINAL
ftr-449	810	3	w	GPE
ftr-449	810	4	w	GPE
ftr-449	810	5	400,000	MONEY
ftr-449	810	6	w	ORG
ftr-449	810	7	600,000	MONEY
ftr-449	811	1	2	CARDINAL
ftr-449	811	2	w	ORG
ftr-449	811	3	600,000	MONEY
ftr-449	811	4	400,000	MONEY
ftr-449	811	5	128	CARDINAL
ftr-449	812	1	supra	PERSON
ftr-449	812	2	41-54	CARDINAL
ftr-449	813	1	129	CARDINAL
ftr-449	814	1	w	ORG
ftr-449	814	2	w	GPE
ftr-449	815	1	w	GPE
ftr-449	815	2	2036	CARDINAL
ftr-449	816	1	irc § 2001	ORG
ftr-449	817	1	2001(b)(1)(b	CARDINAL
ftr-449	817	2	w	ORG
ftr-449	817	3	650,000	MONEY
ftr-449	818	1	19991	DATE
ftr-449	818	2	florida	GPE
ftr-449	818	3	section 2043	LAW
ftr-449	819	1	section 2702	LAW
ftr-449	819	2	3	CARDINAL
ftr-449	819	3	1,000,000	MONEY
ftr-449	819	4	650,000	MONEY
ftr-449	819	5	2010	DATE
ftr-449	819	6	350,000	MONEY
ftr-449	819	7	400,000	MONEY
ftr-449	819	8	600,000	MONEY
ftr-449	819	9	w	ORG
ftr-449	819	10	$1,500,000	MONEY
ftr-449	819	11	600,000	MONEY
ftr-449	819	12	650,000	MONEY
ftr-449	819	13	2010	DATE
ftr-449	819	14	250,000	CARDINAL
ftr-449	819	15	600,000	MONEY
ftr-449	819	16	200,000	MONEY
ftr-449	819	17	w	ORG
ftr-449	819	18	$400,000 to $600,000	MONEY
ftr-449	821	1	one	CARDINAL
ftr-449	821	2	600,000	MONEY
ftr-449	821	3	w	ORG
ftr-449	821	4	only $400,000	MONEY
ftr-449	822	1	one	CARDINAL
ftr-449	822	2	only $400,000	MONEY
ftr-449	822	3	600,000	MONEY
ftr-449	822	4	w	ORG
ftr-449	822	5	200,000	MONEY
ftr-449	822	6	w."3	PERSON
ftr-449	822	7	400,000	MONEY
ftr-449	822	8	w	ORG
ftr-449	822	9	only $400,000	MONEY
ftr-449	822	10	2)-since	CARDINAL
ftr-449	824	1	w	PERSON
ftr-449	824	2	w	GPE
ftr-449	824	3	w	ORG
ftr-449	825	1	130	CARDINAL
ftr-449	826	1	johanson	PERSON
ftr-449	826	2	71	CARDINAL
ftr-449	826	3	1307-09	DATE
ftr-449	827	1	131	CARDINAL
ftr-449	828	1	herbert e. schwartz &	ORG
ftr-449	828	2	alan d. liker	PERSON
ftr-449	828	3	1	CARDINAL
ftr-449	829	1	miami	GPE
ftr-449	830	1	67	CARDINAL
ftr-449	830	2	67.1032	CARDINAL
ftr-449	830	3	1967	DATE
ftr-449	831	1	132	CARDINAL
ftr-449	832	1	6	CARDINAL
ftr-449	833	1	w	ORG
ftr-449	833	2	w	ORG
ftr-449	835	1	133	CARDINAL
ftr-449	835	2	w	ORG
ftr-449	837	1	section 2036	LAW
ftr-449	837	2	w	ORG
ftr-449	837	3	w	GPE
ftr-449	837	4	400,000	MONEY
ftr-449	837	5	600,000	MONEY
ftr-449	837	6	4	CARDINAL
ftr-449	837	7	1,000,000	MONEY
ftr-449	837	8	650,000	MONEY
ftr-449	837	9	2010	DATE
ftr-449	837	10	350,000	MONEY
ftr-449	837	11	400,000	MONEY
ftr-449	837	12	600,000	MONEY
ftr-449	837	13	w	ORG
ftr-449	837	14	2036	CARDINAL
ftr-449	837	15	350,000	MONEY
ftr-449	837	16	850,000	MONEY
ftr-449	838	1	1-4	DATE
ftr-449	838	2	133	CARDINAL
ftr-449	839	1	united states	GPE
ftr-449	839	2	347	CARDINAL
ftr-449	839	3	7	DATE
ftr-449	839	4	13	CARDINAL
ftr-449	839	5	9th	ORDINAL
ftr-449	839	6	1965	DATE
ftr-449	839	7	w	ORG
ftr-449	839	8	143,000	MONEY
ftr-449	839	9	101,000	MONEY
ftr-449	839	10	22	CARDINAL
ftr-449	840	1	gradow v. united states	PERSON
ftr-449	840	2	11	CARDINAL
ftr-449	841	1	808	CARDINAL
ftr-449	841	2	810	CARDINAL
ftr-449	841	3	1987	DATE
ftr-449	841	4	897	CARDINAL
ftr-449	841	5	516	CARDINAL
ftr-449	841	6	fed	ORG
ftr-449	841	7	cir. 1990	ORG
ftr-449	843	1	19991	DATE
ftr-449	843	2	florida	GPE
ftr-449	843	3	1) $1,200,000	MONEY
ftr-449	843	4	w	PERSON
ftr-449	844	1	400,000	MONEY
ftr-449	844	2	600,000	MONEY
ftr-449	844	3	2	CARDINAL
ftr-449	844	4	800,000	MONEY
ftr-449	844	5	w	ORG
ftr-449	845	1	600,000	MONEY
ftr-449	845	2	400,000	MONEY
ftr-449	845	3	3	CARDINAL
ftr-449	845	4	600,000	MONEY
ftr-449	845	5	no more than $800,000	MONEY
ftr-449	845	6	w	ORG
ftr-449	846	1	600,000	MONEY
ftr-449	846	2	400,000	MONEY
ftr-449	846	3	d'ambrosio	ORG
ftr-449	846	4	4) $350,000 3	MONEY
ftr-449	846	5	section 2702	LAW
ftr-449	847	1	section 2702(a)(2)(a	LAW
ftr-449	847	2	w	ORG
ftr-449	848	1	w	ORG
ftr-449	850	1	w	ORG
ftr-449	850	2	zero	CARDINAL
ftr-449	850	3	w	ORG
ftr-449	852	1	annual	DATE
ftr-449	852	2	w	GPE
ftr-449	852	3	w	ORG
ftr-449	852	4	6 134	DATE
ftr-449	853	1	2702(a)(2)(a	TIME
ftr-449	853	2	w	ORG
ftr-449	854	1	w	ORG
ftr-449	854	2	annual	DATE
ftr-449	855	1	135	CARDINAL
ftr-449	856	1	136	CARDINAL
ftr-449	857	1	supra	PERSON
ftr-449	857	2	102-07	CARDINAL
ftr-449	858	1	w trust	ORG
ftr-449	858	2	137	CARDINAL
ftr-449	858	3	w	ORG
ftr-449	858	4	d'ambrosio	ORG
ftr-449	859	1	section 2036	LAW
ftr-449	859	2	w	ORG
ftr-449	860	1	w	WORK_OF_ART
ftr-449	861	1	4	CARDINAL
ftr-449	861	2	850,000	MONEY
ftr-449	861	3	w	ORG
ftr-449	862	1	w	ORG
ftr-449	863	1	w	ORG
ftr-449	863	2	w	ORG
ftr-449	864	1	w	ORG
ftr-449	865	1	w	ORG
ftr-449	865	2	section 2036	LAW
ftr-449	865	3	w	ORG
ftr-449	865	4	w	ORG
ftr-449	869	1	2	CARDINAL
ftr-449	869	2	400,000	MONEY
ftr-449	870	1	w	ORG
ftr-449	870	2	annual	DATE
ftr-449	870	3	w	NORP
ftr-449	871	1	137	CARDINAL
ftr-449	874	1	section 2702	LAW
ftr-449	876	1	2702(a)(1	CARDINAL
ftr-449	880	1	25.2702-2(d	CARDINAL
ftr-449	880	2	3	CARDINAL
ftr-449	880	3	138	CARDINAL
ftr-449	881	1	w	ORG
ftr-449	883	1	w. h's	PERSON
ftr-449	884	1	19991	DATE
ftr-449	884	2	florida	GPE
ftr-449	886	1	w trust	ORG
ftr-449	886	2	6%	PERCENT
ftr-449	886	3	w	ORG
ftr-449	886	4	4%	PERCENT
ftr-449	886	5	w trust	ORG
ftr-449	886	6	2-3%	PERCENT
ftr-449	888	1	w	ORG
ftr-449	889	1	w	GPE
ftr-449	890	1	w	ORG
ftr-449	891	1	39	CARDINAL
ftr-449	891	2	7520	CARDINAL
ftr-449	892	1	40	CARDINAL
ftr-449	893	1	w	ORG
ftr-449	894	1	w	ORG
ftr-449	894	2	section 2036	LAW
ftr-449	894	3	w	NORP
ftr-449	894	4	w	GPE
ftr-449	895	1	w	NORP
ftr-449	895	2	w	GPE
ftr-449	895	3	141	CARDINAL
ftr-449	896	1	two	CARDINAL
ftr-449	897	1	42	CARDINAL
ftr-449	897	2	139	CARDINAL
ftr-449	898	1	25.7520-3(b)(2)(v	CARDINAL
ftr-449	898	2	2.	CARDINAL
ftr-449	898	3	114	CARDINAL
ftr-449	899	1	140	CARDINAL
ftr-449	900	1	25.7520-3(b)(2)(v	CARDINAL
ftr-449	900	2	2.	CARDINAL
ftr-449	900	3	141	CARDINAL
ftr-449	902	1	142	CARDINAL
ftr-449	903	1	2	CARDINAL
ftr-449	903	2	571	CARDINAL
ftr-449	903	3	two	CARDINAL
ftr-449	904	1	1,000,000	MONEY
ftr-449	904	2	w	ORG
ftr-449	904	3	1,100,000	MONEY
ftr-449	904	4	39%	PERCENT
ftr-449	904	5	41%	PERCENT
ftr-449	905	1	w	ORG
ftr-449	905	2	1,450,000	MONEY
ftr-449	905	3	43%	PERCENT
ftr-449	906	1	w	ORG
ftr-449	907	1	w	GPE
ftr-449	908	1	w	ORG
ftr-449	908	2	d'ambrosio	ORG
ftr-449	909	1	section 2036	LAW
ftr-449	909	2	w trust	ORG
ftr-449	909	3	w	GPE
ftr-449	912	1	45	CARDINAL
ftr-449	912	2	w	ORG
ftr-449	912	3	annual	DATE
ftr-449	914	1	47	CARDINAL
ftr-449	914	2	w	ORG
ftr-449	918	1	w	ORG
ftr-449	918	2	under united states	GPE
ftr-449	918	3	375	CARDINAL
ftr-449	918	4	118	CARDINAL
ftr-449	918	5	1963	DATE
ftr-449	919	1	143	CARDINAL
ftr-449	920	1	mcdaniel et al.	PERSON
ftr-449	920	2	supra	PERSON
ftr-449	920	3	61	CARDINAL
ftr-449	920	4	689	CARDINAL
ftr-449	921	1	144	CARDINAL
ftr-449	921	2	688-89	CARDINAL
ftr-449	922	1	145	CARDINAL
ftr-449	923	1	2056(b)(7	CARDINAL
ftr-449	923	2	at least annually	DATE
ftr-449	924	1	2056(b)(7)(b)(i	CARDINAL
ftr-449	925	1	146	CARDINAL
ftr-449	927	1	25.2702-3(b)(1)(iii	CARDINAL
ftr-449	928	1	147	CARDINAL
ftr-449	929	1	united states	GPE
ftr-449	929	2	375	CARDINAL
ftr-449	929	3	118	CARDINAL
ftr-449	929	4	127	CARDINAL
ftr-449	929	5	1963	DATE
ftr-449	930	1	1999	DATE
ftr-449	930	2	florida	GPE
ftr-449	930	3	w	GPE
ftr-449	932	1	49	CARDINAL
ftr-449	932	2	w	ORG
ftr-449	932	3	w	GPE
ftr-449	933	1	50	CARDINAL
ftr-449	933	2	w	ORG
ftr-449	933	3	2036	CARDINAL
ftr-449	934	1	5	CARDINAL
ftr-449	934	2	each year	DATE
ftr-449	934	3	5,000	MONEY
ftr-449	934	4	5%	PERCENT
ftr-449	934	5	5	CARDINAL
ftr-449	934	6	5	CARDINAL
ftr-449	935	1	w	ORG
ftr-449	937	1	2	CARDINAL
ftr-449	937	2	w	ORG
ftr-449	938	1	53	CARDINAL
ftr-449	938	2	5	CARDINAL
ftr-449	938	3	5	CARDINAL
ftr-449	939	1	5 4	CARDINAL
ftr-449	939	2	w	ORG
ftr-449	939	3	w	ORG
ftr-449	940	1	148	CARDINAL
ftr-449	941	1	2036	CARDINAL
ftr-449	941	2	2038	CARDINAL
ftr-449	941	3	section 2041	LAW
ftr-449	942	1	149	CARDINAL
ftr-449	943	1	irc §§	ORG
ftr-449	943	2	2514(c)(1	CARDINAL
ftr-449	944	1	150	CARDINAL
ftr-449	944	2	section 2514(b	LAW
ftr-449	944	3	2041(a)(2	MONEY
ftr-449	945	1	151	CARDINAL
ftr-449	947	1	robinette v. helvering	PERSON
ftr-449	947	2	318	CARDINAL
ftr-449	947	3	u.s.	GPE
ftr-449	947	4	184	CARDINAL
ftr-449	948	1	pardee v. commissioner	ORG
ftr-449	948	2	49	CARDINAL
ftr-449	948	3	140	CARDINAL
ftr-449	948	4	1967	DATE
ftr-449	949	1	149	CARDINAL
ftr-449	950	1	152	CARDINAL
ftr-449	952	1	153	CARDINAL
ftr-449	953	1	2041(a)(2	MONEY
ftr-449	954	1	154	CARDINAL
ftr-449	957	1	79	CARDINAL
ftr-449	957	2	1979-2	DATE
ftr-449	957	3	319	CARDINAL
ftr-449	957	4	5	CARDINAL
ftr-449	957	5	5	CARDINAL
ftr-449	958	1	155	CARDINAL
ftr-449	959	1	johanson	PERSON
ftr-449	959	2	5	CARDINAL
ftr-449	959	3	5	CARDINAL
ftr-449	960	1	johanson	PERSON
ftr-449	960	2	71	CARDINAL
ftr-449	960	3	1301	DATE
ftr-449	963	1	397 f.2d	MONEY
ftr-449	963	2	82	CARDINAL
ftr-449	963	3	9th	ORDINAL
ftr-449	963	4	1968	DATE
ftr-449	964	1	w	ORG
ftr-449	966	1	56	CARDINAL
ftr-449	967	1	57	CARDINAL
ftr-449	967	2	section 2036	LAW
ftr-449	968	1	w	ORG
ftr-449	968	2	5	CARDINAL
ftr-449	968	3	5	CARDINAL
ftr-449	969	1	w	ORG
ftr-449	969	2	w	ORG
ftr-449	970	1	annual	DATE
ftr-449	970	2	9	CARDINAL
ftr-449	970	3	third	ORDINAL
ftr-449	971	1	section 2514(e	LAW
ftr-449	971	2	5	CARDINAL
ftr-449	971	3	5	CARDINAL
ftr-449	972	1	6 156	CARDINAL
ftr-449	973	1	johanson	PERSON
ftr-449	973	2	71	CARDINAL
ftr-449	973	3	1302-11	DATE
ftr-449	974	1	157	CARDINAL
ftr-449	975	1	johanson	PERSON
ftr-449	975	2	7 1	DATE
ftr-449	975	3	1302	DATE
ftr-449	976	1	stephens et al.	PERSON
ftr-449	976	2	123	CARDINAL
ftr-449	976	3	129	CARDINAL
ftr-449	977	1	158	CARDINAL
ftr-449	978	1	w	GPE
ftr-449	979	1	w	ORG
ftr-449	980	1	johanson	PERSON
ftr-449	980	2	71	CARDINAL
ftr-449	980	3	1303	DATE
ftr-449	981	1	robinson v. commissioner	PERSON
ftr-449	981	2	675	CARDINAL
ftr-449	981	3	774	CARDINAL
ftr-449	981	4	5th	ORDINAL
ftr-449	981	5	459	CARDINAL
ftr-449	981	6	u.s.	GPE
ftr-449	981	7	1982	DATE
ftr-449	982	1	159	CARDINAL
ftr-449	983	1	w	ORG
ftr-449	983	2	5	CARDINAL
ftr-449	983	3	5	CARDINAL
ftr-449	985	1	25.2511-2(c	CARDINAL
ftr-449	987	1	25.2511-2(0	CARDINAL
ftr-449	987	2	cef. robinson	ORG
ftr-449	987	3	675	CARDINAL
ftr-449	987	4	777	CARDINAL
ftr-449	988	1	160	CARDINAL
ftr-449	989	1	25.2514-1(b)(2	CARDINAL
ftr-449	991	1	20.2041-1(b	CARDINAL
ftr-449	991	2	2	CARDINAL
ftr-449	991	3	robinson	PERSON
ftr-449	991	4	675	CARDINAL
ftr-449	991	5	778	CARDINAL
ftr-449	991	6	161	CARDINAL
ftr-449	993	1	robinson	PERSON
ftr-449	993	2	675	CARDINAL
ftr-449	993	3	778	CARDINAL
ftr-449	993	4	w	GPE
ftr-449	995	1	19991	DATE
ftr-449	995	2	florida	GPE
ftr-449	995	3	w	ORG
ftr-449	995	4	section 2038	LAW
ftr-449	995	5	w	ORG
ftr-449	996	1	62	CARDINAL
ftr-449	996	2	2036	CARDINAL
ftr-449	996	3	w	ORG
ftr-449	997	1	63	CARDINAL
ftr-449	997	2	w	ORG
ftr-449	998	1	' 6	DATE
ftr-449	999	1	w	GPE
ftr-449	1000	1	w	ORG
ftr-449	1001	1	one	CARDINAL
ftr-449	1002	1	w	ORG
ftr-449	1003	1	67	CARDINAL
ftr-449	1004	1	162	CARDINAL
ftr-449	1004	2	section 2038(a)(1	LAW
ftr-449	1004	3	june 22, 1936	DATE
ftr-449	1005	1	robinson	PERSON
ftr-449	1005	2	675	CARDINAL
ftr-449	1005	3	779	CARDINAL
ftr-449	1006	1	163	CARDINAL
ftr-449	1007	1	158	CARDINAL
ftr-449	1007	2	164	CARDINAL
ftr-449	1008	1	117	CARDINAL
ftr-449	1008	2	137	CARDINAL
ftr-449	1008	3	1954	DATE
ftr-449	1008	4	massachusetts	GPE
ftr-449	1009	1	165	CARDINAL
ftr-449	1010	1	outwin	PERSON
ftr-449	1010	2	76	CARDINAL
ftr-449	1010	3	153	CARDINAL
ftr-449	1010	4	1981	DATE
ftr-449	1011	1	166	CARDINAL
ftr-449	1012	1	johanson	PERSON
ftr-449	1012	2	71	CARDINAL
ftr-449	1012	3	1309	DATE
ftr-449	1012	4	section 2043(a	LAW
ftr-449	1014	1	167	CARDINAL
ftr-449	1016	1	77	CARDINAL
ftr-449	1016	2	1977-2	DATE
ftr-449	1016	3	347	CARDINAL
ftr-449	1017	1	johanson	PERSON
ftr-449	1017	2	supra	PERSON
ftr-449	1017	3	71	CARDINAL
ftr-449	1019	1	62	CARDINAL
ftr-449	1019	2	1962-1	DATE
ftr-449	1019	3	181	CARDINAL
ftr-449	1021	1	77	CARDINAL
ftr-449	1021	2	johanson	PERSON
ftr-449	1021	3	irs	ORG
ftr-449	1023	1	62	CARDINAL
ftr-449	1024	1	4	CARDINAL
ftr-449	1028	1	a.	PERSON
ftr-449	1029	1	w	GPE
ftr-449	1030	1	69	CARDINAL
ftr-449	1031	1	w	ORG
ftr-449	1032	1	170	CARDINAL
ftr-449	1032	2	one	CARDINAL
ftr-449	1033	1	171	CARDINAL
ftr-449	1033	2	168	CARDINAL
ftr-449	1035	1	v. united states	PERSON
ftr-449	1035	2	296	CARDINAL
ftr-449	1035	3	f. supp	PERSON
ftr-449	1036	1	526	CARDINAL
ftr-449	1036	2	s.d. cal	ORG
ftr-449	1036	3	1969	DATE
ftr-449	1036	4	423	CARDINAL
ftr-449	1036	5	9th	ORDINAL
ftr-449	1036	6	1970	DATE
ftr-449	1036	7	54	CARDINAL
ftr-449	1036	8	493	CARDINAL
ftr-449	1036	9	1970	DATE
ftr-449	1036	10	aftd	ORG
ftr-449	1036	11	480	CARDINAL
ftr-449	1036	12	171	CARDINAL
ftr-449	1036	13	9th	ORDINAL
ftr-449	1036	14	1973	DATE
ftr-449	1036	15	kuhn v. united states	ORG
ftr-449	1036	16	392	CARDINAL
ftr-449	1036	17	f. supp	PERSON
ftr-449	1037	1	1229	CARDINAL
ftr-449	1038	1	1975	DATE
ftr-449	1039	1	kuhn	PERSON
ftr-449	1039	2	1235-40	CARDINAL
ftr-449	1040	1	joseph m dodge	PERSON
ftr-449	1040	2	post-byrum	ORG
ftr-449	1040	3	2036	CARDINAL
ftr-449	1040	4	2037	DATE
ftr-449	1040	5	2039	DATE
ftr-449	1040	6	2043(a	CARDINAL
ftr-449	1040	7	58 tex	QUANTITY
ftr-449	1041	1	1,72	DATE
ftr-449	1041	2	1979	DATE
ftr-449	1042	1	irs	ORG
ftr-449	1045	1	169	CARDINAL
ftr-449	1046	1	dodge	ORG
ftr-449	1046	2	supra	PERSON
ftr-449	1046	3	83	CARDINAL
ftr-449	1046	4	293	CARDINAL
ftr-449	1047	1	170	CARDINAL
ftr-449	1048	1	irs	ORG
ftr-449	1048	2	423 f.2d	QUANTITY
ftr-449	1048	3	1120	DATE
ftr-449	1048	4	kuhn	ORG
ftr-449	1048	5	392	CARDINAL
ftr-449	1048	6	f. supp	PERSON
ftr-449	1049	1	1235-36	DATE
ftr-449	1050	1	290	CARDINAL
ftr-449	1050	2	u.s. 365	GPE
ftr-449	1050	3	1933	DATE
ftr-449	1051	1	morrison	PERSON
ftr-449	1051	2	1999	DATE
ftr-449	1051	3	florida	GPE
ftr-449	1052	1	' 72	DATE
ftr-449	1053	1	74	CARDINAL
ftr-449	1058	1	w	GPE
ftr-449	1058	2	w	ORG
ftr-449	1059	1	176	CARDINAL
ftr-449	1059	2	w	ORG
ftr-449	1060	1	keith e. morrison	PERSON
ftr-449	1060	2	1971	DATE
ftr-449	1062	1	141	CARDINAL
ftr-449	1062	2	150	CARDINAL
ftr-449	1062	3	1971	DATE
ftr-449	1063	1	172	CARDINAL
ftr-449	1064	1	1971-7142	DATE
ftr-449	1064	2	july 30, 1971	DATE
ftr-449	1065	1	irs	ORG
ftr-449	1067	1	today	DATE
ftr-449	1068	1	kuhn	GPE
ftr-449	1069	1	1976-54	DATE
ftr-449	1069	2	jan. 16, 1976	DATE
ftr-449	1071	1	173	CARDINAL
ftr-449	1072	1	gary c. randall	PERSON
ftr-449	1072	2	28	CARDINAL
ftr-449	1072	3	idaho l. rev	PERSON
ftr-449	1072	4	807	CARDINAL
ftr-449	1072	5	831	CARDINAL
ftr-449	1072	6	1992	DATE
ftr-449	1073	1	174	CARDINAL
ftr-449	1076	1	57-133	CARDINAL
ftr-449	1076	2	1957-1	DATE
ftr-449	1076	3	200	CARDINAL
ftr-449	1077	1	175	CARDINAL
ftr-449	1079	1	dodge	ORG
ftr-449	1079	2	supra	PERSON
ftr-449	1079	3	168	CARDINAL
ftr-449	1079	4	72	CARDINAL
ftr-449	1080	1	176	CARDINAL
ftr-449	1081	1	w	ORG
ftr-449	1082	1	w	ORG
ftr-449	1082	2	w	ORG
ftr-449	1083	1	w	ORG
ftr-449	1083	2	zero	CARDINAL
ftr-449	1083	3	section 1001(e).17	ORG
ftr-449	1084	1	the day	DATE
ftr-449	1084	2	w	ORG
ftr-449	1084	3	such day	DATE
ftr-449	1084	4	less).'79	EVENT
ftr-449	1085	1	p. g. lake, inc	PERSON
ftr-449	1085	2	1	CARDINAL
ftr-449	1085	3	section 167(e	LAW
ftr-449	1086	1	schwartz & liker	ORG
ftr-449	1086	2	131	CARDINAL
ftr-449	1086	3	10-22	CARDINAL
ftr-449	1086	4	10-23	CARDINAL
ftr-449	1086	5	norman h. lane	PERSON
ftr-449	1086	6	44	CARDINAL
ftr-449	1086	7	s. cal	ORG
ftr-449	1087	1	74	CARDINAL
ftr-449	1087	2	93	CARDINAL
ftr-449	1087	3	1971	DATE
ftr-449	1088	1	kuhn	PERSON
ftr-449	1088	2	54t.c	CARDINAL
ftr-449	1089	1	493,530	CARDINAL
ftr-449	1089	2	1970	DATE
ftr-449	1089	3	480	CARDINAL
ftr-449	1089	4	171	CARDINAL
ftr-449	1089	5	9th	ORDINAL
ftr-449	1089	6	1973	DATE
ftr-449	1089	7	kuhn v. united states	ORG
ftr-449	1089	8	392	CARDINAL
ftr-449	1089	9	f. supp	PERSON
ftr-449	1089	10	1229	CARDINAL
ftr-449	1089	11	1239-40	CARDINAL
ftr-449	1090	1	1975	DATE
ftr-449	1091	1	dodge	ORG
ftr-449	1091	2	supra	PERSON
ftr-449	1091	3	168	CARDINAL
ftr-449	1091	4	72	CARDINAL
ftr-449	1092	1	177	CARDINAL
ftr-449	1092	2	section 1001(e	LAW
ftr-449	1092	3	years	DATE
ftr-449	1092	4	1014	CARDINAL
ftr-449	1094	1	w	ORG
ftr-449	1094	2	zero	CARDINAL
ftr-449	1094	3	1014	CARDINAL
ftr-449	1096	1	178	CARDINAL
ftr-449	1097	1	480	CARDINAL
ftr-449	1097	2	171	CARDINAL
ftr-449	1097	3	173	CARDINAL
ftr-449	1097	4	9th	ORDINAL
ftr-449	1097	5	1973	DATE
ftr-449	1098	1	1ws	ORDINAL
ftr-449	1099	1	the date of h's	DATE
ftr-449	1100	1	179	CARDINAL
ftr-449	1101	1	176	CARDINAL
ftr-449	1101	2	93	CARDINAL
ftr-449	1102	1	180	CARDINAL
ftr-449	1102	2	mcallister v. commissioner	PERSON
ftr-449	1102	3	157	CARDINAL
ftr-449	1102	4	235	CARDINAL
ftr-449	1102	5	2d	DATE
ftr-449	1102	6	1946	DATE
ftr-449	1103	1	330	CARDINAL
ftr-449	1103	2	826	CARDINAL
ftr-449	1103	3	1947	DATE
ftr-449	1103	4	allen v. first	PERSON
ftr-449	1103	5	nat	PERSON
ftr-449	1103	6	157	CARDINAL
ftr-449	1103	7	592	CARDINAL
ftr-449	1103	8	5th	ORDINAL
ftr-449	1104	1	1946	DATE
ftr-449	1105	1	330	CARDINAL
ftr-449	1105	2	828	CARDINAL
ftr-449	1105	3	1947	DATE
ftr-449	1105	4	bell	ORG
ftr-449	1105	5	137	CARDINAL
ftr-449	1105	6	454	CARDINAL
ftr-449	1105	7	1943	DATE
ftr-449	1107	1	72	CARDINAL
ftr-449	1107	2	1972-1	DATE
ftr-449	1107	3	233	CARDINAL
ftr-449	1107	4	irs	ORG
ftr-449	1108	1	181	CARDINAL
ftr-449	1109	1	356	CARDINAL
ftr-449	1110	1	260	CARDINAL
ftr-449	1110	2	1958	DATE
ftr-449	1111	1	p.g. lake	GPE
ftr-449	1112	1	j. freeland et al.	PERSON
ftr-449	1112	2	34	CARDINAL
ftr-449	1112	3	j.	PERSON
ftr-449	1112	4	376	CARDINAL
ftr-449	1112	5	377	CARDINAL
ftr-449	1112	6	1971	DATE
ftr-449	1112	7	schwartz & liker	ORG
ftr-449	1112	8	131	CARDINAL
ftr-449	1113	1	10-22	CARDINAL
ftr-449	1113	2	dodge	ORG
ftr-449	1113	3	supra	PERSON
ftr-449	1113	4	21	CARDINAL
ftr-449	1114	1	carol l wilson	PERSON
ftr-449	1114	2	1976	DATE
ftr-449	1114	3	1975	DATE
ftr-449	1114	4	california	GPE
ftr-449	1114	5	28	CARDINAL
ftr-449	1114	6	hastings li	PERSON
ftr-449	1114	7	1445	CARDINAL
ftr-449	1114	8	1977	DATE
ftr-449	1114	9	one	CARDINAL
ftr-449	1114	10	ralph gano miller jr.	PERSON
ftr-449	1116	1	philip p. martin	PERSON
ftr-449	1117	1	million dollar	MONEY
ftr-449	1117	2	1	CARDINAL
ftr-449	1119	1	l. rev	PERSON
ftr-449	1119	2	63	DATE
ftr-449	1119	3	78	DATE
ftr-449	1119	4	1965	DATE
ftr-449	1120	1	nat	ORG
ftr-449	1121	1	bell	ORG
ftr-449	1121	2	180	CARDINAL
ftr-449	1122	1	19991	DATE
ftr-449	1122	2	florida	GPE
ftr-449	1122	3	w	ORG
ftr-449	1122	4	w	GPE
ftr-449	1123	1	18 2	CARDINAL
ftr-449	1123	2	w	GPE
ftr-449	1124	1	w	ORG
ftr-449	1124	2	the date of h's	DATE
ftr-449	1125	1	183	CARDINAL
ftr-449	1125	2	w	ORG
ftr-449	1125	3	w	ORG
ftr-449	1125	4	w	GPE
ftr-449	1125	5	the day	DATE
ftr-449	1125	6	w	GPE
ftr-449	1125	7	5	CARDINAL
ftr-449	1125	8	6	CARDINAL
ftr-449	1125	9	w	NORP
ftr-449	1126	1	7	CARDINAL
ftr-449	1127	1	d'ambrosio	PERSON
ftr-449	1128	1	w	GPE
ftr-449	1128	2	p. g. lake	PERSON
ftr-449	1130	1	camden	GPE
ftr-449	1130	2	47	CARDINAL
ftr-449	1130	3	a. 926	PERSON
ftr-449	1130	4	1942	DATE
ftr-449	1130	5	nonacq.	GPE
ftr-449	1130	6	1943	DATE
ftr-449	1130	7	139	CARDINAL
ftr-449	1130	8	697	CARDINAL
ftr-449	1130	9	6th	ORDINAL
ftr-449	1131	1	the supreme court's	ORG
ftr-449	1131	2	p. g. lake.	PERSON
ftr-449	1132	1	charles s. lyon &	PERSON
ftr-449	1132	2	james s. eustice	PERSON
ftr-449	1132	3	p.g. lake	GPE
ftr-449	1132	4	17	CARDINAL
ftr-449	1132	5	295	CARDINAL
ftr-449	1132	6	326	CARDINAL
ftr-449	1132	7	1962	DATE
ftr-449	1133	1	182	CARDINAL
ftr-449	1138	1	183	CARDINAL
ftr-449	1138	2	at least one-half	CARDINAL
ftr-449	1140	1	184	CARDINAL
ftr-449	1142	1	77	CARDINAL
ftr-449	1142	2	413	CARDINAL
ftr-449	1142	3	1977-2	DATE
ftr-449	1142	4	298	CARDINAL
ftr-449	1142	5	section 1001(e	LAW
ftr-449	1142	6	w	ORG
ftr-449	1143	1	2	CARDINAL
ftr-449	1144	1	185	CARDINAL
ftr-449	1145	1	176	CARDINAL
ftr-449	1145	2	w	ORG
ftr-449	1146	1	186	CARDINAL
ftr-449	1148	1	44	CARDINAL
ftr-449	1148	2	109	CARDINAL
ftr-449	1148	3	1965	DATE
ftr-449	1149	1	187	CARDINAL
ftr-449	1153	1	congress	ORG
ftr-449	1156	1	three	CARDINAL
ftr-449	1156	2	section 2036	LAW
ftr-449	1158	1	w	ORG
ftr-449	1158	2	w	GPE
ftr-449	1159	1	190	CARDINAL
ftr-449	1160	1	9 ' 1	DATE
ftr-449	1162	1	w	ORG
ftr-449	1162	2	w	ORG
ftr-449	1163	1	w	ORG
ftr-449	1163	2	w	ORG
ftr-449	1164	1	'93 188	DATE
ftr-449	1165	1	united states	GPE
ftr-449	1165	2	375	CARDINAL
ftr-449	1165	3	118	CARDINAL
ftr-449	1165	4	128	DATE
ftr-449	1165	5	1963	DATE
ftr-449	1165	6	congress	ORG
ftr-449	1165	7	two	CARDINAL
ftr-449	1167	1	189	CARDINAL
ftr-449	1168	1	jordan	GPE
ftr-449	1168	2	58	DATE
ftr-449	1168	3	716	CARDINAL
ftr-449	1169	1	190	CARDINAL
ftr-449	1170	1	lowndes	PERSON
ftr-449	1170	2	21	CARDINAL
ftr-449	1170	3	69	CARDINAL
ftr-449	1170	4	johanson	PERSON
ftr-449	1170	5	71	CARDINAL
ftr-449	1170	6	1288-95	DATE
ftr-449	1171	1	191	CARDINAL
ftr-449	1171	2	lowndes	PERSON
ftr-449	1171	3	21	CARDINAL
ftr-449	1171	4	76	CARDINAL
ftr-449	1171	5	johanson	PERSON
ftr-449	1171	6	71	CARDINAL
ftr-449	1171	7	1288-95	DATE
ftr-449	1172	1	192	CARDINAL
ftr-449	1173	1	supra	PERSON
ftr-449	1173	2	33	CARDINAL
ftr-449	1174	1	193	CARDINAL
ftr-449	1175	1	supra	PERSON
ftr-449	1175	2	14	CARDINAL
ftr-449	1175	3	22	CARDINAL
ftr-449	1176	1	19991	DATE
ftr-449	1176	2	florida	GPE
ftr-449	1176	3	jordan	PERSON
ftr-449	1176	4	w	PERSON
ftr-449	1177	1	jordan	PERSON
ftr-449	1177	2	section 2512(b	LAW
ftr-449	1177	3	w	ORG
ftr-449	1178	1	w	GPE
ftr-449	1178	2	section 2036	LAW
ftr-449	1178	3	w	ORG
ftr-449	1179	1	jordan	PERSON
ftr-449	1180	1	194	CARDINAL
ftr-449	1180	2	jordan	PERSON
ftr-449	1181	1	w	ORG
ftr-449	1182	1	'95	DATE
ftr-449	1183	1	96	CARDINAL
ftr-449	1183	2	jordan	PERSON
ftr-449	1184	1	9 7	DATE
ftr-449	1185	1	98	CARDINAL
ftr-449	1186	1	2036	CARDINAL
ftr-449	1186	2	2038	CARDINAL
ftr-449	1187	1	jordan recognizes	PERSON
ftr-449	1188	1	jordan	PERSON
ftr-449	1188	2	194	CARDINAL
ftr-449	1189	1	jordan	GPE
ftr-449	1189	2	58	DATE
ftr-449	1189	3	716	CARDINAL
ftr-449	1189	4	195	CARDINAL
ftr-449	1190	1	d.	NORP
ftr-449	1191	1	196	CARDINAL
ftr-449	1192	1	718	CARDINAL
ftr-449	1193	1	197	CARDINAL
ftr-449	1194	1	717	CARDINAL
ftr-449	1195	1	198	CARDINAL
ftr-449	1196	1	jordan	PERSON
ftr-449	1198	1	718	CARDINAL
ftr-449	1199	1	199	CARDINAL
ftr-449	1200	1	supra	PERSON
ftr-449	1200	2	5	CARDINAL
ftr-449	1201	1	200	CARDINAL
ftr-449	1202	1	jordan	GPE
ftr-449	1202	2	58	DATE
ftr-449	1202	3	692-96	CARDINAL
ftr-449	1206	1	jordan	PERSON
ftr-449	1206	2	2	CARDINAL
ftr-449	1208	1	irs	ORG
ftr-449	1211	1	section 2036	LAW
ftr-449	1212	1	05	CARDINAL
ftr-449	1215	1	section 2036.206	LAW
ftr-449	1218	1	201	CARDINAL
ftr-449	1219	1	689-92	CARDINAL
ftr-449	1220	1	202	CARDINAL
ftr-449	1221	1	25.2512-8	CARDINAL
ftr-449	1221	2	203	CARDINAL
ftr-449	1221	3	40	CARDINAL
ftr-449	1221	4	714	CARDINAL
ftr-449	1221	5	1963	DATE
ftr-449	1222	1	204	CARDINAL
ftr-449	1222	2	5	CARDINAL
ftr-449	1222	3	boris l bittker & lawrence lokken	ORG
ftr-449	1222	4	121.4.5	CARDINAL
ftr-449	1222	5	2d	DATE
ftr-449	1222	6	1993	DATE
ftr-449	1223	1	205	CARDINAL
ftr-449	1224	1	charles b. lowndes et al	PERSON
ftr-449	1224	2	114.8	CARDINAL
ftr-449	1224	3	3d	CARDINAL
ftr-449	1225	1	1974	DATE
ftr-449	1226	1	206	CARDINAL
ftr-449	1227	1	mollenberg	PERSON
ftr-449	1227	2	173	CARDINAL
ftr-449	1227	3	698	CARDINAL
ftr-449	1227	4	2d	DATE
ftr-449	1227	5	1949	DATE
ftr-449	1227	6	148 f.2d	MONEY
ftr-449	1227	7	285	CARDINAL
ftr-449	1227	8	9th	ORDINAL
ftr-449	1228	1	326	CARDINAL
ftr-449	1228	2	730	CARDINAL
ftr-449	1229	1	295	CARDINAL
ftr-449	1229	2	429	CARDINAL
ftr-449	1229	3	d.c	GPE
ftr-449	1229	4	md.	GPE
ftr-449	1229	5	1923	DATE
ftr-449	1230	1	19991	DATE
ftr-449	1230	2	florida	GPE
ftr-449	1231	1	217	CARDINAL
ftr-449	1232	1	section 2512(b	LAW
ftr-449	1233	1	one	CARDINAL
ftr-449	1234	1	one	CARDINAL
ftr-449	1236	1	jordan	PERSON
ftr-449	1238	1	0 8	CARDINAL
ftr-449	1238	2	one	CARDINAL
ftr-449	1239	1	9	CARDINAL
ftr-449	1239	2	one	CARDINAL
ftr-449	1240	1	four	CARDINAL
ftr-449	1241	1	210	CARDINAL
ftr-449	1242	1	207	CARDINAL
ftr-449	1243	1	second	ORDINAL
ftr-449	1244	1	second	ORDINAL
ftr-449	1246	1	d.	NORP
ftr-449	1247	1	oliver wendell holmes	PERSON
ftr-449	1247	2	230	CARDINAL
ftr-449	1247	3	mark dewolfe howe ed.	ORG
ftr-449	1247	4	1963	DATE
ftr-449	1250	1	e. allan farnsworth	PERSON
ftr-449	1250	2	2.7	CARDINAL
ftr-449	1250	3	3d	CARDINAL
ftr-449	1250	4	1999	DATE
ftr-449	1251	1	giannini v. commissioner	PERSON
ftr-449	1251	2	148 f.2d	MONEY
ftr-449	1251	3	285	CARDINAL
ftr-449	1251	4	9th	ORDINAL
ftr-449	1251	5	326	CARDINAL
ftr-449	1251	6	730	CARDINAL
ftr-449	1254	1	287	CARDINAL
ftr-449	1255	1	208	CARDINAL
ftr-449	1256	1	ferguson v. dickson	PERSON
ftr-449	1256	2	300	CARDINAL
ftr-449	1256	3	961	CARDINAL
ftr-449	1256	4	962	CARDINAL
ftr-449	1256	5	3d	CARDINAL
ftr-449	1256	6	1924	DATE
ftr-449	1257	1	mccaughn v. carver	PERSON
ftr-449	1257	2	19	CARDINAL
ftr-449	1257	3	126	CARDINAL
ftr-449	1257	4	3d	CARDINAL
ftr-449	1257	5	1927	DATE
ftr-449	1258	1	209	CARDINAL
ftr-449	1259	1	ferguson	PERSON
ftr-449	1259	2	300 f.	QUANTITY
ftr-449	1259	3	962	CARDINAL
ftr-449	1260	1	210	CARDINAL
ftr-449	1261	1	962	CARDINAL
ftr-449	1262	1	211	CARDINAL
ftr-449	1263	1	963	CARDINAL
ftr-449	1264	1	congress	ORG
ftr-449	1266	1	congress	ORG
ftr-449	1266	2	first	ORDINAL
ftr-449	1266	3	' 12	DATE
ftr-449	1267	1	3	CARDINAL
ftr-449	1267	2	congress	ORG
ftr-449	1268	1	jordan	PERSON
ftr-449	1269	1	2	CARDINAL
ftr-449	1270	1	w	ORG
ftr-449	1272	1	2512(b	CARDINAL
ftr-449	1272	2	2043	DATE
ftr-449	1272	3	2036	CARDINAL
ftr-449	1274	1	212	CARDINAL
ftr-449	1275	1	merrill	ORG
ftr-449	1275	2	324	CARDINAL
ftr-449	1275	3	308	CARDINAL
ftr-449	1275	4	312	CARDINAL
ftr-449	1276	1	congress	ORG
ftr-449	1276	2	1926	DATE
ftr-449	1277	1	congress	ORG
ftr-449	1278	1	312	CARDINAL
ftr-449	1278	2	bristol	ORG
ftr-449	1278	3	121	CARDINAL
ftr-449	1278	4	129	CARDINAL
ftr-449	1278	5	1st	ORDINAL
ftr-449	1278	6	empire trust co.	ORG
ftr-449	1280	1	94	CARDINAL
ftr-449	1280	2	307	CARDINAL
ftr-449	1280	3	4th	ORDINAL
ftr-449	1280	4	1938	DATE
ftr-449	1282	1	213	CARDINAL
ftr-449	1283	1	1932	DATE
ftr-449	1285	1	72	CARDINAL
ftr-449	1285	2	209	CARDINAL
ftr-449	1285	3	804	CARDINAL
ftr-449	1285	4	47	CARDINAL
ftr-449	1286	1	169	CARDINAL
ftr-449	1286	2	280	CARDINAL
ftr-449	1286	3	1926	DATE
ftr-449	1286	4	44	CARDINAL
ftr-449	1287	1	1926	DATE
ftr-449	1289	1	congress	ORG
ftr-449	1290	1	bristol	ORG
ftr-449	1290	2	121	CARDINAL
ftr-449	1290	3	135	CARDINAL
ftr-449	1290	4	empire trust co.	ORG
ftr-449	1291	1	94	CARDINAL
ftr-449	1291	2	309	CARDINAL
ftr-449	1292	1	214	CARDINAL
ftr-449	1293	1	jordan	GPE
ftr-449	1293	2	58	DATE
ftr-449	1293	3	720-23	CARDINAL
ftr-449	1294	1	215	CARDINAL
ftr-449	1295	1	supra	PERSON
ftr-449	1295	2	206	CARDINAL
ftr-449	1296	1	19991	DATE
ftr-449	1296	2	florida	GPE
ftr-449	1297	1	w	PERSON
ftr-449	1297	2	w trust	ORG
ftr-449	1297	3	w	ORG
ftr-449	1297	4	section 2702	LAW
ftr-449	1297	5	w	ORG
ftr-449	1298	1	w	ORG
ftr-449	1298	2	section 2036	LAW
ftr-449	1298	3	section 2043	LAW
ftr-449	1299	1	w	ORG
ftr-449	1300	1	16	CARDINAL
ftr-449	1304	1	w	ORG
ftr-449	1305	1	two	CARDINAL
ftr-449	1305	2	secondly	ORDINAL
ftr-449	1305	3	w	ORG
ftr-449	1307	1	w	ORG
ftr-449	1307	2	8	CARDINAL
ftr-449	1308	1	w	ORG
ftr-449	1309	1	216	CARDINAL
ftr-449	1310	1	102	CARDINAL
ftr-449	1310	2	boris i. bittker &	ORG
ftr-449	1310	3	martin j. mcmahon	PERSON
ftr-449	1310	4	jr.	PERSON
ftr-449	1310	5	28.3	CARDINAL
ftr-449	1310	6	2d	DATE
ftr-449	1310	7	1995	DATE
ftr-449	1311	1	217	CARDINAL
ftr-449	1312	1	dodge	ORG
ftr-449	1312	2	supra	PERSON
ftr-449	1312	3	168	CARDINAL
ftr-449	1312	4	66	CARDINAL
ftr-449	1312	5	morrison	PERSON
ftr-449	1312	6	21	CARDINAL
ftr-449	1312	7	226	CARDINAL
ftr-449	1314	1	218	CARDINAL
ftr-449	1315	1	johanson	PERSON
ftr-449	1315	2	71	CARDINAL
ftr-449	1315	3	1264	DATE
ftr-449	1316	1	w	ORG
ftr-449	1317	1	w	ORG
ftr-449	1318	1	9	CARDINAL
ftr-449	1318	2	w	ORG
ftr-449	1318	3	it.3	ORG
ftr-449	1320	1	irs	ORG
ftr-449	1321	1	dodge	PERSON
ftr-449	1321	2	w	ORG
ftr-449	1323	1	3 3	DATE
ftr-449	1325	1	4	CARDINAL
ftr-449	1327	1	first	ORDINAL
ftr-449	1328	1	219	CARDINAL
ftr-449	1329	1	johanson	PERSON
ftr-449	1330	1	71	CARDINAL
ftr-449	1331	1	1264	DATE
ftr-449	1332	1	220	CARDINAL
ftr-449	1333	1	wilson	ORG
ftr-449	1333	2	supra	PERSON
ftr-449	1333	3	181	CARDINAL
ftr-449	1333	4	1436	CARDINAL
ftr-449	1334	1	221	CARDINAL
ftr-449	1335	1	johanson	PERSON
ftr-449	1335	2	7 1	DATE
ftr-449	1335	3	1264	DATE
ftr-449	1335	4	wilson	ORG
ftr-449	1335	5	supra	PERSON
ftr-449	1335	6	181	CARDINAL
ftr-449	1336	1	1436	CARDINAL
ftr-449	1337	1	222	CARDINAL
ftr-449	1338	1	dodge	ORG
ftr-449	1338	2	supra	PERSON
ftr-449	1338	3	168	CARDINAL
ftr-449	1338	4	69	DATE
ftr-449	1338	5	223	CARDINAL
ftr-449	1339	1	dodge	PERSON
ftr-449	1339	2	w	ORG
ftr-449	1339	3	one-half	CARDINAL
ftr-449	1339	4	supra	PERSON
ftr-449	1339	5	168	CARDINAL
ftr-449	1339	6	69	CARDINAL
ftr-449	1342	1	224	CARDINAL
ftr-449	1343	1	lowndes	PERSON
ftr-449	1343	2	21	CARDINAL
ftr-449	1343	3	76	CARDINAL
ftr-449	1343	4	lowndes et al.	PERSON
ftr-449	1343	5	205	CARDINAL
ftr-449	1343	6	9.8	CARDINAL
ftr-449	1343	7	195-96	CARDINAL
ftr-449	1343	8	johanson	PERSON
ftr-449	1343	9	71	CARDINAL
ftr-449	1343	10	1288-95	DATE
ftr-449	1344	1	19991	DATE
ftr-449	1344	2	florida	GPE
ftr-449	1344	3	lehman	ORG
ftr-449	1344	4	commissioner.22 5	PERSON
ftr-449	1345	1	226	CARDINAL
ftr-449	1345	2	150,000	MONEY
ftr-449	1345	3	150,000	MONEY
ftr-449	1346	1	229	CARDINAL
ftr-449	1347	1	scott	ORG
ftr-449	1350	1	231	CARDINAL
ftr-449	1350	2	150,000	MONEY
ftr-449	1351	1	232	CARDINAL
ftr-449	1352	1	233	CARDINAL
ftr-449	1354	1	225	CARDINAL
ftr-449	1354	2	109 f.2d	MONEY
ftr-449	1354	3	99	CARDINAL
ftr-449	1354	4	2d	DATE
ftr-449	1354	5	1940	DATE
ftr-449	1355	1	310	CARDINAL
ftr-449	1355	2	637	CARDINAL
ftr-449	1355	3	1940	DATE
ftr-449	1356	1	226	CARDINAL
ftr-449	1356	2	100	CARDINAL
ftr-449	1357	1	227	CARDINAL
ftr-449	1360	1	231	CARDINAL
ftr-449	1361	1	lehman	ORG
ftr-449	1361	2	109	CARDINAL
ftr-449	1361	3	99	CARDINAL
ftr-449	1361	4	100-01	PERCENT
ftr-449	1361	5	2d	DATE
ftr-449	1361	6	1940	DATE
ftr-449	1361	7	310	CARDINAL
ftr-449	1361	8	637	CARDINAL
ftr-449	1361	9	1940	DATE
ftr-449	1362	1	232	CARDINAL
ftr-449	1363	1	101	DATE
ftr-449	1364	1	march 3	DATE
ftr-449	1364	2	193 1	DATE
ftr-449	1366	1	529	CARDINAL
ftr-449	1366	2	71	CARDINAL
ftr-449	1366	3	st cong	PERSON
ftr-449	1366	4	3d	CARDINAL
ftr-449	1366	5	46	CARDINAL
ftr-449	1367	1	1516 (1931	DATE
ftr-449	1367	2	1926	DATE
ftr-449	1367	3	44	CARDINAL
ftr-449	1368	1	9, 70 (	PERCENT
ftr-449	1368	2	1926	DATE
ftr-449	1368	3	281	CARDINAL
ftr-449	1368	4	238	CARDINAL
ftr-449	1368	5	1930	DATE
ftr-449	1369	1	d.	NORP
ftr-449	1369	2	1	CARDINAL
ftr-449	1369	3	233	CARDINAL
ftr-449	1372	1	74	CARDINAL
ftr-449	1372	2	1974-2	DATE
ftr-449	1372	3	293	CARDINAL
ftr-449	1372	4	bischoff	PERSON
ftr-449	1372	5	69	CARDINAL
ftr-449	1372	6	1977	DATE
ftr-449	1372	7	bank & trust co.	ORG
ftr-449	1372	8	united states	GPE
ftr-449	1372	9	694 f.2d	MONEY
ftr-449	1372	10	1261	CARDINAL
ftr-449	1372	11	fed	ORG
ftr-449	1372	12	1982	DATE
ftr-449	1373	1	68	CARDINAL
ftr-449	1373	2	151	CARDINAL
ftr-449	1373	3	153	CARDINAL
ftr-449	1373	4	6th	ORDINAL
ftr-449	1373	5	1995	DATE
ftr-449	1374	1	gil	ORG
ftr-449	1374	2	united states	GPE
ftr-449	1374	3	the supreme court	ORG
ftr-449	1376	1	5	CARDINAL
ftr-449	1377	1	6	CARDINAL
ftr-449	1377	2	lehman	ORG
ftr-449	1379	1	one	CARDINAL
ftr-449	1379	2	section 2036	LAW
ftr-449	1381	1	at least one	CARDINAL
ftr-449	1382	1	7	CARDINAL
ftr-449	1384	1	8	CARDINAL
ftr-449	1387	1	two	CARDINAL
ftr-449	1388	1	24 0	DATE
ftr-449	1388	2	two	CARDINAL
ftr-449	1389	1	2 4'	DATE
ftr-449	1389	2	234	CARDINAL
ftr-449	1390	1	395	CARDINAL
ftr-449	1390	2	316	CARDINAL
ftr-449	1390	3	324	CARDINAL
ftr-449	1390	4	1969	DATE
ftr-449	1391	1	235	CARDINAL
ftr-449	1392	1	lowndes et al.	PERSON
ftr-449	1392	2	205	CARDINAL
ftr-449	1392	3	9.8	CARDINAL
ftr-449	1392	4	237	CARDINAL
ftr-449	1393	1	grace	ORG
ftr-449	1393	2	395	CARDINAL
ftr-449	1393	3	u.s.	GPE
ftr-449	1393	4	323	CARDINAL
ftr-449	1394	1	238	CARDINAL
ftr-449	1395	1	324	CARDINAL
ftr-449	1396	1	239	CARDINAL
ftr-449	1396	2	323	CARDINAL
ftr-449	1397	1	240	CARDINAL
ftr-449	1398	1	324	CARDINAL
ftr-449	1399	1	241	CARDINAL
ftr-449	1400	1	o. henry's	PERSON
ftr-449	1400	2	magi	NORP
ftr-449	1400	3	19991	CARDINAL
ftr-449	1400	4	florida	GPE
ftr-449	1402	1	43	CARDINAL
ftr-449	1403	1	the supreme court's	ORG
ftr-449	1404	1	one	CARDINAL
ftr-449	1404	2	lehman	ORG
ftr-449	1405	1	lehman	ORG
ftr-449	1406	1	393	CARDINAL
ftr-449	1406	2	952	CARDINAL
ftr-449	1406	3	1968	DATE
ftr-449	1406	4	davis	PERSON
ftr-449	1406	5	nichols dissenting	PERSON
ftr-449	1406	6	395	CARDINAL
ftr-449	1406	7	316	CARDINAL
ftr-449	1406	8	1969	DATE
ftr-449	1407	1	the supreme court	ORG
ftr-449	1408	1	lehman	ORG
ftr-449	1408	2	395	CARDINAL
ftr-449	1408	3	u.s.	GPE
ftr-449	1408	4	322	CARDINAL
ftr-449	1409	1	two	CARDINAL
ftr-449	1410	1	stephens et al.	PERSON
ftr-449	1410	2	123	CARDINAL
ftr-449	1410	3	4.08[7][d	CARDINAL
ftr-449	1410	4	137	CARDINAL
ftr-449	1411	1	242	CARDINAL
ftr-449	1412	1	gregory	PERSON
ftr-449	1412	2	69	CARDINAL
ftr-449	1412	3	809	DATE
ftr-449	1412	4	810	CARDINAL
ftr-449	1412	5	2d	DATE
ftr-449	1412	6	1934	DATE
ftr-449	1412	7	293	CARDINAL
ftr-449	1412	8	465	CARDINAL
ftr-449	1412	9	1935	DATE
ftr-449	1414	1	810	CARDINAL
ftr-449	1415	1	243	CARDINAL
ftr-449	1416	1	david p. hariton	PERSON
ftr-449	1416	2	52	CARDINAL
ftr-449	1417	1	235	CARDINAL
ftr-449	1417	2	1999	DATE
ftr-449	1419	1	241	CARDINAL
ftr-449	1421	1	fidelity-philadelphia trust co.	ORG
ftr-449	1421	2	v. smith	PERSON
ftr-449	1421	3	356	CARDINAL
ftr-449	1421	4	274	CARDINAL
ftr-449	1421	5	1958	DATE
ftr-449	1421	6	the supreme court	ORG
ftr-449	1424	1	2036	DATE
ftr-449	1425	1	fidelity-philadelphia trust co.	ORG
ftr-449	1425	2	356	CARDINAL
ftr-449	1425	3	u.s.	GPE
ftr-449	1425	4	280	CARDINAL
ftr-449	1426	1	244	CARDINAL
ftr-449	1429	1	499	CARDINAL
ftr-449	1429	2	554	CARDINAL
ftr-449	1429	3	1991	DATE
ftr-449	1430	1	5	CARDINAL
ftr-449	1430	2	w	ORG
ftr-449	1431	1	w	ORG
ftr-449	1431	2	c.246	ORG
ftr-449	1431	3	w	ORG
ftr-449	1432	1	w	ORG
ftr-449	1432	2	w	ORG
ftr-449	1433	1	w	ORG
ftr-449	1434	1	w	ORG
ftr-449	1434	2	w trust	ORG
ftr-449	1438	1	lehman	ORG
ftr-449	1438	2	elections.-lehnan	PERSON
ftr-449	1438	3	' 245	DATE
ftr-449	1439	1	united states v. estate of	ORG
ftr-449	1439	2	grace	ORG
ftr-449	1439	3	395	CARDINAL
ftr-449	1439	4	316	CARDINAL
ftr-449	1439	5	324	CARDINAL
ftr-449	1439	6	1969	DATE
ftr-449	1439	7	two	CARDINAL
ftr-449	1440	1	246	CARDINAL
ftr-449	1441	1	2043(a	CARDINAL
ftr-449	1442	1	247	CARDINAL
ftr-449	1443	1	supra	PERSON
ftr-449	1443	2	206	CARDINAL
ftr-449	1444	1	248	CARDINAL
ftr-449	1446	1	249	CARDINAL
ftr-449	1448	1	one	CARDINAL
ftr-449	1450	1	74	CARDINAL
ftr-449	1450	2	1974-2	DATE
ftr-449	1450	3	293	CARDINAL
ftr-449	1451	1	dodge	PERSON
ftr-449	1453	1	dodge	ORG
ftr-449	1453	2	supra	PERSON
ftr-449	1453	3	21	CARDINAL
ftr-449	1453	4	a-61	ORG
ftr-449	1454	1	19991	DATE
ftr-449	1454	2	florida	GPE
ftr-449	1454	3	lehman	ORG
ftr-449	1454	4	150,000	MONEY
ftr-449	1459	1	2	CARDINAL
ftr-449	1460	1	w	ORG
ftr-449	1461	1	w.	PERSON
ftr-449	1461	2	today	DATE
ftr-449	1461	3	w. h	ORG
ftr-449	1461	4	w	ORG
ftr-449	1462	1	w	ORG
ftr-449	1463	1	first	ORDINAL
ftr-449	1465	1	251	CARDINAL
ftr-449	1466	1	warner	ORG
ftr-449	1466	2	127	CARDINAL
ftr-449	1466	3	913	CARDINAL
ftr-449	1466	4	9th	ORDINAL
ftr-449	1466	5	1942	DATE
ftr-449	1466	6	three	CARDINAL
ftr-449	1467	1	jack warner	PERSON
ftr-449	1467	2	albert	PERSON
ftr-449	1467	3	jack	PERSON
ftr-449	1467	4	jack	PERSON
ftr-449	1467	5	harry	PERSON
ftr-449	1467	6	harry	PERSON
ftr-449	1467	7	albert	PERSON
ftr-449	1468	1	915	CARDINAL
ftr-449	1469	1	252	CARDINAL
ftr-449	1470	1	supra	PERSON
ftr-449	1470	2	33	CARDINAL
ftr-449	1471	1	253	CARDINAL
ftr-449	1472	1	supra	PERSON
ftr-449	1472	2	220	CARDINAL
ftr-449	1473	1	254	CARDINAL
ftr-449	1474	1	supra	PERSON
ftr-449	1474	2	219	CARDINAL
ftr-449	1475	1	c. h	GPE
ftr-449	1475	2	w. h	GPE
ftr-449	1475	3	wby	PRODUCT
ftr-449	1476	1	w	ORG
ftr-449	1478	1	w	ORG
ftr-449	1478	2	w	ORG
ftr-449	1480	1	5	CARDINAL
ftr-449	1480	2	25 years	DATE
ftr-449	1480	3	w	GPE
ftr-449	1480	4	w	ORG
ftr-449	1481	1	w	GPE
ftr-449	1484	1	w	GPE
ftr-449	1485	1	w	ORG
ftr-449	1486	1	w	ORG
ftr-449	1486	2	w	ORG
ftr-449	1488	1	w	GPE
ftr-449	1488	2	255	CARDINAL
ftr-449	1489	1	217	CARDINAL
ftr-449	1490	1	256	CARDINAL
ftr-449	1491	1	irs	ORG
ftr-449	1493	1	69-505	CARDINAL
ftr-449	1493	2	1969-2	DATE
ftr-449	1493	3	179	CARDINAL
ftr-449	1494	1	1999	DATE
ftr-449	1494	2	florida	GPE
ftr-449	1494	3	section 2702	LAW
ftr-449	1495	1	irs	ORG
ftr-449	1495	2	irs	ORG
ftr-449	1500	1	first	ORDINAL
ftr-449	1501	1	two	CARDINAL
ftr-449	1501	2	two	CARDINAL
ftr-449	1501	3	first	ORDINAL
ftr-449	1502	1	first	ORDINAL
ftr-449	1505	1	500,000	MONEY
ftr-449	1506	1	500,000	MONEY
ftr-449	1506	2	500,000	MONEY
ftr-449	1507	1	first	ORDINAL
ftr-449	1507	2	two	CARDINAL
ftr-449	1508	1	ofa	PERSON
ftr-449	1510	1	irs	ORG
ftr-449	1512	1	74	CARDINAL
ftr-449	1512	2	1974-2	DATE
ftr-449	1512	3	293	CARDINAL
ftr-449	1513	1	irs	ORG
ftr-449	1513	2	2036	CARDINAL
ftr-449	1516	1	supra	PERSON
ftr-449	1516	2	250	CARDINAL
ftr-449	1517	1	257	CARDINAL
ftr-449	1518	1	supra	PERSON
ftr-449	1518	2	33	CARDINAL
ftr-449	1521	1	w	ORG
ftr-449	1521	2	first	ORDINAL
ftr-449	1521	3	58	CARDINAL
ftr-449	1522	1	w	ORG
ftr-449	1523	1	first	ORDINAL
ftr-449	1523	2	-w's	ORG
ftr-449	1524	1	w	ORG
ftr-449	1525	1	9	CARDINAL
ftr-449	1525	2	w	ORG
ftr-449	1525	3	first	ORDINAL
ftr-449	1525	4	second	ORDINAL
ftr-449	1526	1	w	ORG
ftr-449	1527	1	w	GPE
ftr-449	1527	2	section 2036	LAW
ftr-449	1528	1	w	PERSON
ftr-449	1529	1	2036	CARDINAL
ftr-449	1529	2	° 258	CARDINAL
ftr-449	1530	1	the supreme court's	ORG
ftr-449	1530	2	united states	GPE
ftr-449	1530	3	375	CARDINAL
ftr-449	1530	4	118	CARDINAL
ftr-449	1530	5	1963	DATE
ftr-449	1531	1	morrison	PERSON
ftr-449	1532	1	supra	PERSON
ftr-449	1532	2	21	CARDINAL
ftr-449	1532	3	226	CARDINAL
ftr-449	1534	1	lowndes	PERSON
ftr-449	1534	2	21	CARDINAL
ftr-449	1534	3	73-74	CARDINAL
ftr-449	1534	4	the supreme court	ORG
ftr-449	1534	5	morrison	PERSON
ftr-449	1534	6	21	CARDINAL
ftr-449	1534	7	226	CARDINAL
ftr-449	1535	1	w	ORG
ftr-449	1535	2	first	ORDINAL
ftr-449	1536	1	259	CARDINAL
ftr-449	1537	1	w	ORG
ftr-449	1538	1	w	ORG
ftr-449	1540	1	united states v. estate of	ORG
ftr-449	1540	2	grace	ORG
ftr-449	1540	3	395	CARDINAL
ftr-449	1540	4	316	CARDINAL
ftr-449	1540	5	324	CARDINAL
ftr-449	1540	6	1969	DATE
ftr-449	1541	1	176	CARDINAL
ftr-449	1541	2	260	CARDINAL
ftr-449	1543	1	w	ORG
ftr-449	1543	2	the day of 19991	DATE
ftr-449	1543	3	florida	GPE
ftr-449	1544	1	w	ORG
ftr-449	1546	1	w	ORG
ftr-449	1547	1	w	ORG
ftr-449	1547	2	w	ORG
ftr-449	1549	1	w	PERSON
ftr-449	1549	2	section 2036	LAW
ftr-449	1554	1	the supreme court	ORG
ftr-449	1554	2	w	ORG
ftr-449	1554	3	w	ORG
ftr-449	1554	4	two	CARDINAL
ftr-449	1555	1	261	CARDINAL
ftr-449	1555	2	237	CARDINAL
ftr-449	1556	1	262	CARDINAL
ftr-449	1558	1	irs	ORG
ftr-449	1559	1	60	CARDINAL
ftr-449	1559	2	141 (1973	DATE
ftr-449	1561	1	77	CARDINAL
ftr-449	1561	2	1977-2	DATE
ftr-449	1561	3	349	CARDINAL
ftr-449	1563	1	3	CARDINAL
ftr-449	1563	2	two	CARDINAL
ftr-449	1564	1	first	ORDINAL
ftr-449	1564	2	w	ORG
ftr-449	1566	1	secondly	ORDINAL
ftr-449	1566	2	w	ORG
ftr-449	1569	1	w	ORG
ftr-449	1569	2	w	ORG
ftr-449	1571	1	doctrine.-although	ORG
ftr-449	1573	1	ninth	ORDINAL
ftr-449	1573	2	d'ambrosiowheeler	NORP
ftr-449	1576	1	section 7491	ORG
ftr-449	1577	1	the senate finance committee	ORG
ftr-449	1579	1	s.	PERSON
ftr-449	1580	1	105th	ORDINAL
ftr-449	1580	2	2d	CARDINAL
ftr-449	1581	1	43	CARDINAL
ftr-449	1581	2	1998	DATE
ftr-449	1583	1	263	CARDINAL
ftr-449	1584	1	183	CARDINAL
ftr-449	1587	1	1	CARDINAL
ftr-449	1587	2	183-2(a	CARDINAL
ftr-449	1588	1	264	CARDINAL
ftr-449	1588	2	184	CARDINAL
ftr-449	1588	3	1074	CARDINAL
ftr-449	1588	4	9th	ORDINAL
ftr-449	1588	5	1999	DATE
ftr-449	1589	1	265	CARDINAL
ftr-449	1589	2	71	CARDINAL
ftr-449	1589	3	cch) 1856, 1858	ORG
ftr-449	1589	4	t.c.	GPE
ftr-449	1589	5	196,025	CARDINAL
ftr-449	1589	6	239	CARDINAL
ftr-449	1589	7	241	CARDINAL
ftr-449	1589	8	1996	DATE
ftr-449	1590	1	19991	DATE
ftr-449	1590	2	florida	GPE
ftr-449	1591	1	four	CARDINAL
ftr-449	1591	2	one	CARDINAL
ftr-449	1591	3	three	CARDINAL
ftr-449	1592	1	269	CARDINAL
ftr-449	1593	1	four	CARDINAL
ftr-449	1593	2	company.27	PRODUCT
ftr-449	1594	1	273	CARDINAL
ftr-449	1594	2	irs	ORG
ftr-449	1594	3	section 2036	LAW
ftr-449	1594	4	it.275	ORG
ftr-449	1594	5	one-half	CARDINAL
ftr-449	1594	6	ninth	ORDINAL
ftr-449	1594	7	266	CARDINAL
ftr-449	1597	1	71	CARDINAL
ftr-449	1597	2	1859	DATE
ftr-449	1597	3	t.c.	GPE
ftr-449	1597	4	241	CARDINAL
ftr-449	1598	1	reno	GPE
ftr-449	1598	2	nevada	GPE
ftr-449	1599	1	269	CARDINAL
ftr-449	1600	1	71	CARDINAL
ftr-449	1600	2	cch	PERSON
ftr-449	1600	3	1858-59	DATE
ftr-449	1600	4	t.c.	GPE
ftr-449	1600	5	243	CARDINAL
ftr-449	1601	1	270	CARDINAL
ftr-449	1602	1	71	CARDINAL
ftr-449	1602	2	cch	PERSON
ftr-449	1602	3	1858-59	DATE
ftr-449	1602	4	t.c.	GPE
ftr-449	1602	5	241	CARDINAL
ftr-449	1603	1	271	CARDINAL
ftr-449	1604	1	273	CARDINAL
ftr-449	1605	1	71	CARDINAL
ftr-449	1605	2	1859	DATE
ftr-449	1605	3	t.c.	GPE
ftr-449	1605	4	243	CARDINAL
ftr-449	1605	5	274	CARDINAL
ftr-449	1607	1	71	CARDINAL
ftr-449	1607	2	1861	DATE
ftr-449	1607	3	t.c.	GPE
ftr-449	1607	4	244	CARDINAL
ftr-449	1607	5	276	CARDINAL
ftr-449	1608	1	71	CARDINAL
ftr-449	1608	2	1861	DATE
ftr-449	1608	3	t.c.	GPE
ftr-449	1608	4	245	CARDINAL
ftr-449	1609	1	277	CARDINAL
ftr-449	1611	1	71	CARDINAL
ftr-449	1611	2	t.c.	PERSON
ftr-449	1611	3	cch	PERSON
ftr-449	1611	4	1862	DATE
ftr-449	1611	5	t.c.	GPE
ftr-449	1611	6	246	CARDINAL
ftr-449	1611	7	278	CARDINAL
ftr-449	1612	1	71	CARDINAL
ftr-449	1612	2	1863	DATE
ftr-449	1612	3	t.c.	GPE
ftr-449	1612	4	247	CARDINAL
ftr-449	1613	1	one-half	CARDINAL
ftr-449	1616	1	one	CARDINAL
ftr-449	1625	1	almost 15 years	DATE
ftr-449	1627	1	279	CARDINAL
ftr-449	1627	2	184	CARDINAL
ftr-449	1627	3	1074	CARDINAL
ftr-449	1627	4	9th	ORDINAL
ftr-449	1627	5	1999	DATE
ftr-449	1628	1	280	CARDINAL
ftr-449	1628	2	71	CARDINAL
ftr-449	1628	3	1859	DATE
ftr-449	1628	4	t.c.	GPE
ftr-449	1628	5	242	CARDINAL
ftr-449	1629	1	281	CARDINAL
ftr-449	1631	1	71	CARDINAL
ftr-449	1631	2	1857	DATE
ftr-449	1631	3	t.c.	GPE
ftr-449	1631	4	240	CARDINAL
ftr-449	1632	1	1937	DATE
ftr-449	1632	2	1951	DATE
ftr-449	1633	1	1937	DATE
ftr-449	1634	1	19991	DATE
ftr-449	1634	2	florida	GPE
ftr-449	1637	1	second	ORDINAL
ftr-449	1637	2	5	CARDINAL
ftr-449	1638	1	one-half	CARDINAL
ftr-449	1645	1	283	CARDINAL
ftr-449	1646	1	71	CARDINAL
ftr-449	1646	2	cch	PERSON
ftr-449	1646	3	1858	DATE
ftr-449	1646	4	t.c.	GPE
ftr-449	1646	5	240	CARDINAL
ftr-449	1647	1	second	ORDINAL
ftr-449	1648	1	284	CARDINAL
ftr-449	1649	1	second	ORDINAL
ftr-449	1653	1	285	CARDINAL
ftr-449	1654	1	71	CARDINAL
ftr-449	1654	2	cch	PERSON
ftr-449	1654	3	1858	DATE
ftr-449	1654	4	t.c.	GPE
ftr-449	1654	5	240	CARDINAL
ftr-449	1658	1	71	CARDINAL
ftr-449	1658	2	cch	PERSON
ftr-449	1658	3	1856	DATE
ftr-449	1658	4	t.c.	GPE
ftr-449	1658	5	239	CARDINAL
ftr-449	1658	6	287	CARDINAL
ftr-449	1659	1	71	CARDINAL
ftr-449	1659	2	cch	PERSON
ftr-449	1659	3	1862	DATE
ftr-449	1659	4	t.c.	GPE
ftr-449	1659	5	246	CARDINAL
ftr-449	1663	1	section 2036.288	LAW
ftr-449	1667	1	irs	ORG
ftr-449	1669	1	section 2702	LAW
ftr-449	1670	1	lehman	ORG
ftr-449	1671	1	w	ORG
ftr-449	1673	1	section 2036	LAW
ftr-449	1675	1	288	CARDINAL
ftr-449	1676	1	lehman	ORG
ftr-449	1676	2	only one-half	CARDINAL
ftr-449	1677	1	2036(b)-which	CARDINAL
ftr-449	1677	2	june 22, 1976	DATE
ftr-449	1678	1	1978	DATE
ftr-449	1681	1	95-600	CARDINAL
ftr-449	1681	2	92	CARDINAL
ftr-449	1682	1	2763	CARDINAL
ftr-449	1682	2	2931	CARDINAL
ftr-449	1682	3	1978	DATE
ftr-449	1683	1	1951	DATE
ftr-449	1683	2	1953	DATE
ftr-449	1684	1	71	CARDINAL
ftr-449	1684	2	cch	PERSON
ftr-449	1684	3	1858-59	DATE
ftr-449	1684	4	t.c.	GPE
ftr-449	1684	5	24119991 606	DATE
ftr-449	1684	6	florida	GPE
ftr-449	1685	1	w	ORG
ftr-449	1685	2	w	ORG
ftr-449	1686	1	w	ORG
ftr-449	1687	1	w	GPE
ftr-449	1687	2	section 2036	LAW
ftr-449	1687	3	w	ORG
ftr-449	1687	4	w	ORG
ftr-449	1687	5	the day	DATE