id	sid	eid	entity	type
ftr-451	1	1	florida	GPE
ftr-451	1	2	4 2000	CARDINAL
ftr-451	1	3	10	CARDINAL
ftr-451	1	4	joseph m. dodge	PERSON
ftr-451	3	1	687 ii	QUANTITY
ftr-451	5	1	689 a.	PERSON
ftr-451	6	1	689 1	CARDINAL
ftr-451	7	1	689 2	CARDINAL
ftr-451	7	2	690 3	CARDINAL
ftr-451	8	1	691	CARDINAL
ftr-451	9	1	694 1	CARDINAL
ftr-451	10	1	694 2	CARDINAL
ftr-451	12	1	696 a.	PERSON
ftr-451	13	1	697	CARDINAL
ftr-451	13	2	699 3	CARDINAL
ftr-451	15	1	706 a. realization	PERSON
ftr-451	15	2	macomber	DATE
ftr-451	16	1	706 b.	PERSON
ftr-451	17	1	707	CARDINAL
ftr-451	18	1	709 1	CARDINAL
ftr-451	19	1	709 2	CARDINAL
ftr-451	21	1	711	CARDINAL
ftr-451	23	1	713	CARDINAL
ftr-451	24	1	james	PERSON
ftr-451	24	2	w	GPE
ftr-451	26	1	715 a.	PERSON
ftr-451	27	1	715	CARDINAL
ftr-451	27	2	section 1.61-14	LAW
ftr-451	29	1	717	CARDINAL
ftr-451	29	2	section 83	LAW
ftr-451	30	1	717	CARDINAL
ftr-451	31	1	724	CARDINAL
ftr-451	31	2	joseph m. dodge	PERSON
ftr-451	31	3	william h. francis, jr.	PERSON
ftr-451	31	4	the university of texas school of law	ORG
ftr-451	32	1	dodge	ORG
ftr-451	32	2	b.a.	GPE
ftr-451	32	3	harvard	ORG
ftr-451	32	4	1963	DATE
ftr-451	33	1	harvard law school (1967)	ORG
ftr-451	34	1	new york university school of law	ORG
ftr-451	34	2	1973	DATE
ftr-451	35	1	dodge	PERSON
ftr-451	36	1	685 686	CARDINAL
ftr-451	36	2	florida	GPE
ftr-451	37	1	725	CARDINAL
ftr-451	37	2	congress	ORG
ftr-451	39	1	728 vi	PERSON
ftr-451	40	1	728 2000	CARDINAL
ftr-451	40	2	687	CARDINAL
ftr-451	40	3	i. introduction1	PERSON
ftr-451	44	1	two	CARDINAL
ftr-451	45	1	first	ORDINAL
ftr-451	48	1	james v. united states	PERSON
ftr-451	48	2	3	CARDINAL
ftr-451	51	1	lawrence zelenak	PERSON
ftr-451	51	2	martin mcmahon	PERSON
ftr-451	52	1	zelenak and4 mcmahon	PERSON
ftr-451	52	2	first	ORDINAL
ftr-451	53	1	mcmahon	PERSON
ftr-451	53	2	1	CARDINAL
ftr-451	54	1	florida	GPE
ftr-451	56	1	steven bank	ORG
ftr-451	57	1	joseph dodge	PERSON
ftr-451	57	2	j. clifton fleming	PERSON
ftr-451	57	3	jr.	PERSON
ftr-451	57	4	deborah geier	PERSON
ftr-451	57	5	27-66	CARDINAL
ftr-451	57	6	2d	DATE
ftr-451	57	7	1999	DATE
ftr-451	59	1	2	CARDINAL
ftr-451	60	1	north american	NORP
ftr-451	60	2	286	CARDINAL
ftr-451	60	3	s. 417	PERSON
ftr-451	60	4	424	CARDINAL
ftr-451	60	5	1932	DATE
ftr-451	61	1	3	CARDINAL
ftr-451	62	1	366	CARDINAL
ftr-451	62	2	213	CARDINAL
ftr-451	62	3	1961	DATE
ftr-451	63	1	4 .	CARDINAL
ftr-451	67	1	lawrence a. zelenak	PERSON
ftr-451	67	2	martin mcmahon	PERSON
ftr-451	67	3	jr.	PERSON
ftr-451	67	4	84	CARDINAL
ftr-451	67	5	1299	CARDINAL
ftr-451	67	6	1308	DATE
ftr-451	67	7	aug. 30, 1999	DATE
ftr-451	67	8	zelenak & mcmahon	WORK_OF_ART
ftr-451	68	1	688	CARDINAL
ftr-451	68	2	florida	GPE
ftr-451	69	1	4:10	TIME
ftr-451	69	2	glenshaw glass	PERSON
ftr-451	73	1	1	CARDINAL
ftr-451	73	2	2	CARDINAL
ftr-451	73	3	3	CARDINAL
ftr-451	77	1	gains7	PERSON
ftr-451	85	1	congress	ORG
ftr-451	88	1	6	CARDINAL
ftr-451	89	1	v. glenshaw glass co.	PERSON
ftr-451	89	2	348	CARDINAL
ftr-451	89	3	426	CARDINAL
ftr-451	89	4	431	CARDINAL
ftr-451	89	5	1955	DATE
ftr-451	90	1	7	CARDINAL
ftr-451	91	1	zero	CARDINAL
ftr-451	92	1	8	CARDINAL
ftr-451	95	1	689	CARDINAL
ftr-451	103	1	a.	PERSON
ftr-451	105	1	1	CARDINAL
ftr-451	105	2	mcmahon	PERSON
ftr-451	105	3	section 1.61-14	LAW
ftr-451	107	1	section 1.61-1(a	LAW
ftr-451	109	1	section 61(a	DATE
ftr-451	110	1	third	ORDINAL
ftr-451	111	1	united 9	DATE
ftr-451	112	1	148	CARDINAL
ftr-451	112	2	section 83	LAW
ftr-451	113	1	690	CARDINAL
ftr-451	113	2	florida	GPE
ftr-451	114	1	4:10	CARDINAL
ftr-451	114	2	the taxable year	DATE
ftr-451	115	1	1.61-14(a	DATE
ftr-451	115	2	the year	DATE
ftr-451	116	1	section 1.61-1(a	LAW
ftr-451	116	2	the year	DATE
ftr-451	117	1	1.61-14(a	DATE
ftr-451	118	1	section 1.61-1(a	LAW
ftr-451	121	1	section 1.61-14(a	LAW
ftr-451	122	1	2	CARDINAL
ftr-451	122	2	mcmahon	PERSON
ftr-451	129	1	53-61	CARDINAL
ftr-451	129	2	1953-1	DATE
ftr-451	132	1	1.61-14	CARDINAL
ftr-451	132	2	1960	DATE
ftr-451	132	3	6500	CARDINAL
ftr-451	132	4	fr11402	ORG
ftr-451	132	5	nov. 26, 1960	DATE
ftr-451	133	1	11	CARDINAL
ftr-451	134	1	zelenak & mcmahon	ORG
ftr-451	134	2	supra	PERSON
ftr-451	134	3	5	CARDINAL
ftr-451	134	4	1304-05	DATE
ftr-451	134	5	12	CARDINAL
ftr-451	135	1	united states treas	ORG
ftr-451	136	1	25-32	CARDINAL
ftr-451	136	2	1977	DATE
ftr-451	137	1	13	CARDINAL
ftr-451	139	1	30	DATE
ftr-451	139	2	14	CARDINAL
ftr-451	140	1	the taxable year	DATE
ftr-451	141	1	263 2000	CARDINAL
ftr-451	141	2	691	CARDINAL
ftr-451	146	1	18 3	CARDINAL
ftr-451	146	2	income.—zelenak	NORP
ftr-451	146	3	mcmahon	PERSON
ftr-451	148	1	1	CARDINAL
ftr-451	148	2	1012	CARDINAL
ftr-451	149	1	15	CARDINAL
ftr-451	154	1	16	CARDINAL
ftr-451	157	1	12	CARDINAL
ftr-451	157	2	31	CARDINAL
ftr-451	159	1	17	CARDINAL
ftr-451	162	1	1.451-1(a	CARDINAL
ftr-451	163	1	18	CARDINAL
ftr-451	164	1	david a. weisbach	PERSON
ftr-451	164	2	84	CARDINAL
ftr-451	165	1	l. rev	PERSON
ftr-451	165	2	1627	CARDINAL
ftr-451	165	3	1633-37	DATE
ftr-451	165	4	1999	DATE
ftr-451	167	1	692	CARDINAL
ftr-451	167	2	florida	GPE
ftr-451	168	1	4:10	TIME
ftr-451	168	2	2	CARDINAL
ftr-451	170	1	second	ORDINAL
ftr-451	172	1	19	CARDINAL
ftr-451	173	1	58 pol.sci.q	PERCENT
ftr-451	173	2	514	CARDINAL
ftr-451	173	3	1943	DATE
ftr-451	173	4	paul r. mcdaniel	PERSON
ftr-451	173	5	hugh j. ault	PERSON
ftr-451	173	6	martin j. mcmahon	PERSON
ftr-451	173	7	jr. &	ORG
ftr-451	173	8	daniel l. simmons	PERSON
ftr-451	173	9	83-85	CARDINAL
ftr-451	173	10	4	CARDINAL
ftr-451	173	11	1998	DATE
ftr-451	174	1	robert haig	PERSON
ftr-451	175	1	robert m. haig	PERSON
ftr-451	175	2	1921	DATE
ftr-451	175	3	r. musgrave	PERSON
ftr-451	175	4	c. shoup	PERSON
ftr-451	176	1	54	CARDINAL
ftr-451	176	2	55	DATE
ftr-451	176	3	1938	DATE
ftr-451	179	1	1	CARDINAL
ftr-451	179	2	2	CARDINAL
ftr-451	180	1	daniel n. shaviro	PERSON
ftr-451	180	2	48	CARDINAL
ftr-451	180	3	1	CARDINAL
ftr-451	180	4	7	CARDINAL
ftr-451	182	1	thomas	PERSON
ftr-451	182	2	67	CARDINAL
ftr-451	183	1	l. rev	PERSON
ftr-451	184	1	519	CARDINAL
ftr-451	184	2	1988	DATE
ftr-451	187	1	20	CARDINAL
ftr-451	188	1	henry simons	PERSON
ftr-451	189	1	h. simons	PERSON
ftr-451	189	2	51-52	CARDINAL
ftr-451	190	1	21	CARDINAL
ftr-451	191	1	50-56	CARDINAL
ftr-451	192	1	22	CARDINAL
ftr-451	193	1	supra	PERSON
ftr-451	193	2	19	CARDINAL
ftr-451	193	3	567	CARDINAL
ftr-451	196	1	1	CARDINAL
ftr-451	196	2	2	CARDINAL
ftr-451	198	1	23	CARDINAL
ftr-451	199	1	supra	PERSON
ftr-451	199	2	19. 2000	CARDINAL
ftr-451	199	3	693	CARDINAL
ftr-451	203	1	code,25	GPE
ftr-451	203	2	the supreme court	ORG
ftr-451	203	3	glenshaw glass	PERSON
ftr-451	203	4	idea26	ORG
ftr-451	203	5	27	DATE
ftr-451	209	1	1	CARDINAL
ftr-451	209	2	2	CARDINAL
ftr-451	211	1	24	CARDINAL
ftr-451	212	1	h. simons	PERSON
ftr-451	212	2	20	CARDINAL
ftr-451	212	3	51	DATE
ftr-451	213	1	25	CARDINAL
ftr-451	215	1	26	CARDINAL
ftr-451	216	1	1.61-1(a)(1	CARDINAL
ftr-451	217	1	27	CARDINAL
ftr-451	218	1	glenshaw glass	PERSON
ftr-451	218	2	supra	PERSON
ftr-451	218	3	6	CARDINAL
ftr-451	219	1	28	CARDINAL
ftr-451	220	1	richard goode	PERSON
ftr-451	220	2	26-35	CARDINAL
ftr-451	221	1	ed	PERSON
ftr-451	222	1	1978	DATE
ftr-451	223	1	joseph sneed	PERSON
ftr-451	223	2	17	CARDINAL
ftr-451	223	3	stan	PERSON
ftr-451	224	1	law rev	PERSON
ftr-451	224	2	567	CARDINAL
ftr-451	224	3	572-74	CARDINAL
ftr-451	224	4	1967	DATE
ftr-451	225	1	william andrews	PERSON
ftr-451	225	2	87	CARDINAL
ftr-451	226	1	l. rev	PERSON
ftr-451	226	2	1113	DATE
ftr-451	226	3	1141-43	DATE
ftr-451	226	4	1148-65	DATE
ftr-451	227	1	29	CARDINAL
ftr-451	230	1	supra	PERSON
ftr-451	230	2	18	CARDINAL
ftr-451	230	3	jeff strnad	PERSON
ftr-451	230	4	46	CARDINAL
ftr-451	231	1	l. rev	PERSON
ftr-451	232	1	569	CARDINAL
ftr-451	232	2	1994	DATE
ftr-451	234	1	694	CARDINAL
ftr-451	234	2	florida	GPE
ftr-451	235	1	4:10	CARDINAL
ftr-451	243	1	1	CARDINAL
ftr-451	244	1	32	CARDINAL
ftr-451	244	2	100	MONEY
ftr-451	245	1	30	CARDINAL
ftr-451	246	1	irc § 1001(a	ORG
ftr-451	256	1	32	CARDINAL
ftr-451	258	1	1.165-1(b	CARDINAL
ftr-451	259	1	33	CARDINAL
ftr-451	260	1	25	CARDINAL
ftr-451	260	2	299	CARDINAL
ftr-451	260	3	1956-2	DATE
ftr-451	260	4	7, 1956-1	DATE
ftr-451	261	1	2000	DATE
ftr-451	261	2	695	CARDINAL
ftr-451	261	3	irs	ORG
ftr-451	264	1	34	CARDINAL
ftr-451	269	1	first	ORDINAL
ftr-451	269	2	second	ORDINAL
ftr-451	276	1	34	CARDINAL
ftr-451	281	1	35	CARDINAL
ftr-451	284	1	daniel n. shaviro	PERSON
ftr-451	284	2	45	CARDINAL
ftr-451	284	3	215	CARDINAL
ftr-451	284	4	222	CARDINAL
ftr-451	284	5	1990	DATE
ftr-451	285	1	36	CARDINAL
ftr-451	287	1	cesarini v. united states	PERSON
ftr-451	287	2	296	CARDINAL
ftr-451	287	3	3	CARDINAL
ftr-451	287	4	1969	DATE
ftr-451	287	5	aff’d per curiam	ORG
ftr-451	287	6	428	CARDINAL
ftr-451	287	7	812	CARDINAL
ftr-451	287	8	6	CARDINAL
ftr-451	289	1	696	CARDINAL
ftr-451	289	2	florida	GPE
ftr-451	290	1	4:10	TIME
ftr-451	291	1	37	CARDINAL
ftr-451	292	1	irs	ORG
ftr-451	293	1	2.	CARDINAL
ftr-451	295	1	mcmahon thesis	ORG
ftr-451	303	1	everett v. estate	PERSON
ftr-451	303	2	614	CARDINAL
ftr-451	303	3	1294	DATE
ftr-451	303	4	1980	DATE
ftr-451	303	5	1505-06	DATE
ftr-451	304	1	37	CARDINAL
ftr-451	305	1	calvin h. johnson	PERSON
ftr-451	305	2	1989	DATE
ftr-451	306	1	l. rev	PERSON
ftr-451	306	2	1019 (1989	DATE
ftr-451	307	1	38	CARDINAL
ftr-451	308	1	20	CARDINAL
ftr-451	309	1	l. rev	PERSON
ftr-451	309	2	748	CARDINAL
ftr-451	309	3	748	CARDINAL
ftr-451	309	4	1953	DATE
ftr-451	310	1	39	CARDINAL
ftr-451	312	1	697	CARDINAL
ftr-451	323	1	42	CARDINAL
ftr-451	327	1	40	CARDINAL
ftr-451	329	1	irc	PERSON
ftr-451	330	1	§ 1.263a-1(e)(2)(i)(b) &(e)(3)(ii)(a	ORG
ftr-451	332	1	41	CARDINAL
ftr-451	333	1	1.61-1(a	CARDINAL
ftr-451	333	2	1.61-14	CARDINAL
ftr-451	333	3	42	CARDINAL
ftr-451	334	1	eric kades	PERSON
ftr-451	334	2	108	CARDINAL
ftr-451	334	3	l. j. 1489	PERSON
ftr-451	334	4	1504-20	CARDINAL
ftr-451	335	1	43	CARDINAL
ftr-451	337	1	1.61-4(a	CARDINAL
ftr-451	338	1	56	CARDINAL
ftr-451	338	2	19562	DATE
ftr-451	339	1	698	CARDINAL
ftr-451	339	2	florida	GPE
ftr-451	340	1	4:10	ORDINAL
ftr-451	344	1	one	CARDINAL
ftr-451	352	1	44	DATE
ftr-451	354	1	45	CARDINAL
ftr-451	355	1	1.263a-2(a)(1)(i	CARDINAL
ftr-451	356	1	46	DATE
ftr-451	357	1	612	CARDINAL
ftr-451	357	2	616	CARDINAL
ftr-451	357	3	636	CARDINAL
ftr-451	359	1	47	CARDINAL
ftr-451	360	1	richard a. musgrave &	PERSON
ftr-451	360	2	peggy b. musgrave	PERSON
ftr-451	360	3	277-96	MONEY
ftr-451	360	4	1989	DATE
ftr-451	360	5	saul levmore	PERSON
ftr-451	360	6	22	CARDINAL
ftr-451	361	1	265	CARDINAL
ftr-451	361	2	273	CARDINAL
ftr-451	361	3	1993	DATE
ftr-451	362	1	48	DATE
ftr-451	363	1	42	CARDINAL
ftr-451	363	2	1505	CARDINAL
ftr-451	365	1	699	CARDINAL
ftr-451	368	1	for49	GPE
ftr-451	369	1	50	CARDINAL
ftr-451	377	1	elsewhere.53 b.	PERSON
ftr-451	377	2	49	CARDINAL
ftr-451	378	1	gary kinder	PERSON
ftr-451	378	2	1998)(describing	CARDINAL
ftr-451	379	1	50	CARDINAL
ftr-451	380	1	michael livingston	PERSON
ftr-451	381	1	48	CARDINAL
ftr-451	381	2	163	CARDINAL
ftr-451	381	3	1993	DATE
ftr-451	383	1	noel b. cunningham	PERSON
ftr-451	383	2	52	CARDINAL
ftr-451	383	3	17	CARDINAL
ftr-451	383	4	29-43	CARDINAL
ftr-451	384	1	51	CARDINAL
ftr-451	385	1	david j. shakow	PERSON
ftr-451	386	1	134	CARDINAL
ftr-451	386	2	l. rev	PERSON
ftr-451	386	3	1111	DATE
ftr-451	386	4	1986	DATE
ftr-451	386	5	david a. weisbach	PERSON
ftr-451	386	6	53	CARDINAL
ftr-451	386	7	95 (1999	DATE
ftr-451	387	1	52	CARDINAL
ftr-451	389	1	53	CARDINAL
ftr-451	389	2	noel b. cunningham & deborah h. schenk	PERSON
ftr-451	389	3	jack	PERSON
ftr-451	389	4	43	CARDINAL
ftr-451	390	1	447	CARDINAL
ftr-451	390	2	1988	DATE
ftr-451	391	1	700	CARDINAL
ftr-451	391	2	florida	GPE
ftr-451	392	1	4:10	TIME
ftr-451	395	1	income55	GPE
ftr-451	397	1	contra	ORG
ftr-451	401	1	one	CARDINAL
ftr-451	401	2	54	DATE
ftr-451	405	1	crafts	GPE
ftr-451	408	1	55	CARDINAL
ftr-451	411	1	56	CARDINAL
ftr-451	412	1	zero	CARDINAL
ftr-451	413	1	1014	CARDINAL
ftr-451	416	1	wodehouse v. commissioner	ORG
ftr-451	416	2	177	CARDINAL
ftr-451	416	3	881	CARDINAL
ftr-451	416	4	2d	DATE
ftr-451	416	5	lewis v. rothensies	PERSON
ftr-451	416	6	61	CARDINAL
ftr-451	416	7	862	CARDINAL
ftr-451	416	8	aff’d per curiam	ORG
ftr-451	416	9	150	CARDINAL
ftr-451	416	10	959	CARDINAL
ftr-451	420	1	58	CARDINAL
ftr-451	422	1	henry simons	PERSON
ftr-451	423	1	h. simons	PERSON
ftr-451	423	2	20	CARDINAL
ftr-451	423	3	51-55	CARDINAL
ftr-451	423	4	110	CARDINAL
ftr-451	423	5	701	CARDINAL
ftr-451	424	1	other59	PERSON
ftr-451	427	1	exclusionary61	EVENT
ftr-451	430	1	of63	PRODUCT
ftr-451	433	1	59	CARDINAL
ftr-451	434	1	3	CARDINAL
ftr-451	434	2	3-8	CARDINAL
ftr-451	434	3	canada	GPE
ftr-451	434	4	alan gunn	PERSON
ftr-451	434	5	46	CARDINAL
ftr-451	434	6	378	CARDINAL
ftr-451	435	1	60	CARDINAL
ftr-451	436	1	35	CARDINAL
ftr-451	437	1	1	CARDINAL
ftr-451	437	2	2	CARDINAL
ftr-451	438	1	61	CARDINAL
ftr-451	439	1	v. kowalski	PERSON
ftr-451	439	2	434	CARDINAL
ftr-451	439	3	1977	DATE
ftr-451	439	4	united states	GPE
ftr-451	439	5	401	CARDINAL
ftr-451	439	6	118	CARDINAL
ftr-451	439	7	5	CARDINAL
ftr-451	439	8	62	DATE
ftr-451	442	1	63	CARDINAL
ftr-451	444	1	513	CARDINAL
ftr-451	444	2	224	CARDINAL
ftr-451	444	3	7	CARDINAL
ftr-451	444	4	1975	DATE
ftr-451	444	5	36,639	CARDINAL
ftr-451	444	6	march 22, 1976	DATE
ftr-451	445	1	36,865	CARDINAL
ftr-451	445	2	sept. 29, 1976	DATE
ftr-451	446	1	702	CARDINAL
ftr-451	446	2	florida	GPE
ftr-451	447	1	4:10	TIME
ftr-451	448	1	one	CARDINAL
ftr-451	452	1	64	CARDINAL
ftr-451	453	1	65	CARDINAL
ftr-451	453	2	one	CARDINAL
ftr-451	453	3	1	CARDINAL
ftr-451	453	4	2	CARDINAL
ftr-451	453	5	3	CARDINAL
ftr-451	454	1	of66	PRODUCT
ftr-451	455	1	”67	EVENT
ftr-451	458	1	64	CARDINAL
ftr-451	459	1	h. simons	PERSON
ftr-451	459	2	20	CARDINAL
ftr-451	459	3	110	CARDINAL
ftr-451	461	1	23	CARDINAL
ftr-451	462	1	66	CARDINAL
ftr-451	463	1	alvin warren	PERSON
ftr-451	463	2	89	CARDINAL
ftr-451	463	3	yale l.j. 1081,	PERSON
ftr-451	463	4	1114-1117	CARDINAL
ftr-451	463	5	1980	DATE
ftr-451	463	6	gunn	PERSON
ftr-451	463	7	supra	PERSON
ftr-451	463	8	59	CARDINAL
ftr-451	463	9	382	CARDINAL
ftr-451	464	1	67	CARDINAL
ftr-451	465	1	henry simons	PERSON
ftr-451	466	1	h. simons	PERSON
ftr-451	466	2	20	CARDINAL
ftr-451	466	3	51	CARDINAL
ftr-451	466	4	110	CARDINAL
ftr-451	467	1	second	ORDINAL
ftr-451	468	1	simons	PERSON
ftr-451	469	1	68	CARDINAL
ftr-451	470	1	henry simons	PERSON
ftr-451	471	1	110	CARDINAL
ftr-451	471	2	michael j. mcintyre	PERSON
ftr-451	472	1	w. neil brooks	PERSON
ftr-451	472	2	twenty years later (1988	DATE
ftr-451	473	1	simons	PERSON
ftr-451	474	1	69	CARDINAL
ftr-451	477	1	132	CARDINAL
ftr-451	477	2	i-1 c.b. 92 (1922	ORG
ftr-451	478	1	jennifer j.s	PERSON
ftr-451	478	2	brooks	ORG
ftr-451	478	3	14 wm	PERCENT
ftr-451	478	4	mitchell l. rev	PERSON
ftr-451	478	5	759	CARDINAL
ftr-451	478	6	1988	DATE
ftr-451	479	1	70	CARDINAL
ftr-451	480	1	joseph m. dodge	PERSON
ftr-451	480	2	77	CARDINAL
ftr-451	480	3	cornell l. rev	PERSON
ftr-451	480	4	143	CARDINAL
ftr-451	480	5	152	CARDINAL
ftr-451	480	6	1992	DATE
ftr-451	482	1	703	CARDINAL
ftr-451	486	1	three	CARDINAL
ftr-451	486	2	1	CARDINAL
ftr-451	486	3	2	CARDINAL
ftr-451	486	4	3	CARDINAL
ftr-451	487	1	second	ORDINAL
ftr-451	487	2	one	CARDINAL
ftr-451	489	1	third	ORDINAL
ftr-451	490	1	first	ORDINAL
ftr-451	492	1	73	CARDINAL
ftr-451	497	1	71	CARDINAL
ftr-451	499	1	72	DATE
ftr-451	500	1	311	CARDINAL
ftr-451	500	2	u.s. 112	GPE
ftr-451	500	3	115	CARDINAL
ftr-451	502	1	horst	GPE
ftr-451	504	1	73	CARDINAL
ftr-451	505	1	morris	PERSON
ftr-451	505	2	9	CARDINAL
ftr-451	505	3	1273	DATE
ftr-451	505	4	1928	DATE
ftr-451	506	1	704	CARDINAL
ftr-451	506	2	florida	GPE
ftr-451	507	1	4:10	CARDINAL
ftr-451	508	1	crafts	GPE
ftr-451	514	1	75	CARDINAL
ftr-451	517	1	77	CARDINAL
ftr-451	517	2	section 183(a	LAW
ftr-451	517	3	section 183(b)(2	LAW
ftr-451	520	1	74	CARDINAL
ftr-451	522	1	1.183-2(a	CARDINAL
ftr-451	523	1	75	CARDINAL
ftr-451	527	1	76	DATE
ftr-451	529	1	1.183-2	CARDINAL
ftr-451	531	1	nickerson v. commissioner	ORG
ftr-451	531	2	700	CARDINAL
ftr-451	531	3	402	CARDINAL
ftr-451	531	4	7	CARDINAL
ftr-451	531	5	1983	DATE
ftr-451	532	1	(weekend	DATE
ftr-451	532	2	72	CARDINAL
ftr-451	532	3	411 (1979	DATE
ftr-451	532	4	647 f.2d 170	QUANTITY
ftr-451	532	5	9	CARDINAL
ftr-451	532	6	1981	DATE
ftr-451	533	1	hawkins	PERSON
ftr-451	534	1	38	CARDINAL
ftr-451	534	2	469	CARDINAL
ftr-451	534	3	652	CARDINAL
ftr-451	534	4	62	CARDINAL
ftr-451	534	5	9	CARDINAL
ftr-451	534	6	toth	PERSON
ftr-451	536	1	supra	PERSON
ftr-451	536	2	74	CARDINAL
ftr-451	538	1	1.183-2(b)(6	CARDINAL
ftr-451	540	1	705 3	CARDINAL
ftr-451	542	1	to)79	NORP
ftr-451	546	1	not81	ORG
ftr-451	547	1	psychic82	ORG
ftr-451	554	1	two	CARDINAL
ftr-451	555	1	79	CARDINAL
ftr-451	557	1	42	CARDINAL
ftr-451	557	2	1504	DATE
ftr-451	559	1	80	CARDINAL
ftr-451	560	1	supra	PERSON
ftr-451	560	2	19	CARDINAL
ftr-451	562	1	292	CARDINAL
ftr-451	562	2	371	CARDINAL
ftr-451	562	3	1934	DATE
ftr-451	563	1	81	CARDINAL
ftr-451	565	1	1.61-1	CARDINAL
ftr-451	565	2	14	CARDINAL
ftr-451	565	3	82	CARDINAL
ftr-451	566	1	23	CARDINAL
ftr-451	566	2	24	CARDINAL
ftr-451	567	1	james v. united	PERSON
ftr-451	567	2	366	CARDINAL
ftr-451	567	3	213	CARDINAL
ftr-451	567	4	1961	DATE
ftr-451	567	5	collins v. commissioner	PERSON
ftr-451	567	6	3	CARDINAL
ftr-451	567	7	625	CARDINAL
ftr-451	567	8	2d	DATE
ftr-451	568	1	84	CARDINAL
ftr-451	569	1	74(a	DATE
ftr-451	570	1	706	CARDINAL
ftr-451	570	2	florida	GPE
ftr-451	571	1	4:10	TIME
ftr-451	574	1	be86	ORG
ftr-451	575	1	reasons87	FAC
ftr-451	577	1	in88	NORP
ftr-451	577	2	section 1.61-1(a	LAW
ftr-451	580	1	a.	PERSON
ftr-451	580	2	macomber	DATE
ftr-451	580	3	1913-1921	DATE
ftr-451	582	1	86	CARDINAL
ftr-451	583	1	joseph m. dodge	PERSON
ftr-451	583	2	50	CARDINAL
ftr-451	583	3	265	CARDINAL
ftr-451	585	1	joseph m. dodge	PERSON
ftr-451	585	2	47	CARDINAL
ftr-451	586	1	l. rev	PERSON
ftr-451	586	2	1827 (1994	DATE
ftr-451	586	3	373	CARDINAL
ftr-451	586	4	1997	DATE
ftr-451	587	1	87	DATE
ftr-451	588	1	daniel n. shaviro	PERSON
ftr-451	588	2	48	CARDINAL
ftr-451	588	3	1 (1992	DATE
ftr-451	588	4	supra	PERSON
ftr-451	588	5	18	CARDINAL
ftr-451	589	1	david m. schizer	PERSON
ftr-451	589	2	73	CARDINAL
ftr-451	590	1	l. rev	PERSON
ftr-451	590	2	1549	CARDINAL
ftr-451	590	3	1998	DATE
ftr-451	591	1	88	CARDINAL
ftr-451	592	1	6	CARDINAL
ftr-451	595	1	1918	DATE
ftr-451	595	2	40	CARDINAL
ftr-451	596	1	1057	CARDINAL
ftr-451	596	2	first	ORDINAL
ftr-451	596	3	2000	DATE
ftr-451	596	4	707	CARDINAL
ftr-451	597	1	first	ORDINAL
ftr-451	598	1	the90	PERSON
ftr-451	598	2	burnet v. logan	PERSON
ftr-451	598	3	which91	ORG
ftr-451	599	1	92	CARDINAL
ftr-451	599	2	1920	DATE
ftr-451	599	3	v. macomber,93	PERSON
ftr-451	599	4	congress	ORG
ftr-451	599	5	1	CARDINAL
ftr-451	599	6	2	CARDINAL
ftr-451	599	7	3	CARDINAL
ftr-451	599	8	first	ORDINAL
ftr-451	600	1	first	ORDINAL
ftr-451	600	2	two	CARDINAL
ftr-451	600	3	third	ORDINAL
ftr-451	600	4	1940	DATE
ftr-451	600	5	third	ORDINAL
ftr-451	601	1	macomber	GPE
ftr-451	602	1	section 305	LAW
ftr-451	603	1	1938	DATE
ftr-451	603	2	m.e. blatt co.	ORG
ftr-451	603	3	united states	GPE
ftr-451	603	4	the year	DATE
ftr-451	603	5	taft v. bowers	PERSON
ftr-451	603	6	278	CARDINAL
ftr-451	603	7	470	CARDINAL
ftr-451	603	8	1929	DATE
ftr-451	603	9	marjorie e. kornhauser	PERSON
ftr-451	603	10	39	CARDINAL
ftr-451	604	1	869	CARDINAL
ftr-451	604	2	1985	DATE
ftr-451	605	1	marjorie e. kornhauser	PERSON
ftr-451	606	1	60 so.cal.l.rev	QUANTITY
ftr-451	606	2	397	CARDINAL
ftr-451	606	3	400	CARDINAL
ftr-451	606	4	1987	DATE
ftr-451	607	1	90	CARDINAL
ftr-451	608	1	supra	PERSON
ftr-451	608	2	89	CARDINAL
ftr-451	608	3	60	CARDINAL
ftr-451	610	1	l. rev	PERSON
ftr-451	611	1	401-02	DATE
ftr-451	611	2	91	CARDINAL
ftr-451	611	3	283	CARDINAL
ftr-451	611	4	u.s.	GPE
ftr-451	611	5	404	CARDINAL
ftr-451	611	6	1931	DATE
ftr-451	612	1	tex-penn oil co.	ORG
ftr-451	612	2	300	CARDINAL
ftr-451	612	3	481	CARDINAL
ftr-451	613	1	1921	DATE
ftr-451	615	1	67	CARDINAL
ftr-451	615	2	42	CARDINAL
ftr-451	616	1	227	CARDINAL
ftr-451	616	2	1924	DATE
ftr-451	618	1	92	CARDINAL
ftr-451	620	1	499	CARDINAL
ftr-451	620	2	554	CARDINAL
ftr-451	620	3	1991	DATE
ftr-451	621	1	93	CARDINAL
ftr-451	622	1	252	CARDINAL
ftr-451	622	2	189	CARDINAL
ftr-451	622	3	1920	DATE
ftr-451	623	1	94	CARDINAL
ftr-451	624	1	309	CARDINAL
ftr-451	624	2	461	CARDINAL
ftr-451	624	3	1940	DATE
ftr-451	624	4	97	CARDINAL
ftr-451	624	5	95	CARDINAL
ftr-451	625	1	305	CARDINAL
ftr-451	625	2	267	CARDINAL
ftr-451	626	1	708	CARDINAL
ftr-451	626	2	florida	GPE
ftr-451	627	1	4:10	CARDINAL
ftr-451	629	1	1	CARDINAL
ftr-451	629	2	2	CARDINAL
ftr-451	629	3	3	CARDINAL
ftr-451	629	4	4	CARDINAL
ftr-451	630	1	two years later	DATE
ftr-451	630	2	1940	DATE
ftr-451	630	3	the supreme court	ORG
ftr-451	630	4	held,97	DATE
ftr-451	630	5	even98	ORG
ftr-451	635	1	two	CARDINAL
ftr-451	635	2	blatt	PERSON
ftr-451	636	1	bruun	PERSON
ftr-451	637	1	be99	PERSON
ftr-451	638	1	96	CARDINAL
ftr-451	642	1	97	CARDINAL
ftr-451	643	1	309	CARDINAL
ftr-451	643	2	461	CARDINAL
ftr-451	643	3	1940	DATE
ftr-451	644	1	98	CARDINAL
ftr-451	646	1	309	CARDINAL
ftr-451	646	2	u.s.	GPE
ftr-451	646	3	467	CARDINAL
ftr-451	646	4	99	CARDINAL
ftr-451	649	1	709	CARDINAL
ftr-451	650	1	two	CARDINAL
ftr-451	651	1	first	ORDINAL
ftr-451	653	1	second	ORDINAL
ftr-451	655	1	blatt	PERSON
ftr-451	655	2	1	CARDINAL
ftr-451	655	3	2	CARDINAL
ftr-451	655	4	3	CARDINAL
ftr-451	656	1	100	CARDINAL
ftr-451	656	2	blatt	PERSON
ftr-451	656	3	third	ORDINAL
ftr-451	656	4	third	ORDINAL
ftr-451	657	1	third	ORDINAL
ftr-451	658	1	109	CARDINAL
ftr-451	658	2	1019	DATE
ftr-451	659	1	section 83	LAW
ftr-451	659	2	1969	DATE
ftr-451	660	1	two	CARDINAL
ftr-451	660	2	one	CARDINAL
ftr-451	661	1	1	CARDINAL
ftr-451	661	2	two	CARDINAL
ftr-451	661	3	supreme court	ORG
ftr-451	661	4	100	CARDINAL
ftr-451	662	1	united states	GPE
ftr-451	662	2	frazell	ORG
ftr-451	662	3	335	CARDINAL
ftr-451	662	4	487	CARDINAL
ftr-451	662	5	5	CARDINAL
ftr-451	663	1	380th	ORDINAL
ftr-451	663	2	961	CARDINAL
ftr-451	663	3	1965	DATE
ftr-451	664	1	101	CARDINAL
ftr-451	665	1	maher v. commissioner	PERSON
ftr-451	665	2	469	CARDINAL
ftr-451	665	3	225	CARDINAL
ftr-451	665	4	8th	ORDINAL
ftr-451	665	5	acq.	GPE
ftr-451	667	1	77-360	DATE
ftr-451	667	2	1977-2	DATE
ftr-451	668	1	102	CARDINAL
ftr-451	671	1	71	CARDINAL
ftr-451	671	2	19712	DATE
ftr-451	671	3	313	CARDINAL
ftr-451	672	1	bruce kayle	PERSON
ftr-451	673	1	48	CARDINAL
ftr-451	673	2	233	CARDINAL
ftr-451	673	3	1993	DATE
ftr-451	674	1	noel b. cunningham & deborah h. schenk	PERSON
ftr-451	674	2	47	CARDINAL
ftr-451	674	3	725	CARDINAL
ftr-451	674	4	1992	DATE
ftr-451	674	5	calvin h. johnson	PERSON
ftr-451	674	6	73	CARDINAL
ftr-451	674	7	203	CARDINAL
ftr-451	674	8	1996	DATE
ftr-451	677	1	710	CARDINAL
ftr-451	677	2	florida	GPE
ftr-451	678	1	4:10	TIME
ftr-451	679	1	1945	DATE
ftr-451	679	2	smith	PERSON
ftr-451	682	1	104	CARDINAL
ftr-451	682	2	1956	DATE
ftr-451	682	3	to105	ORG
ftr-451	685	1	treasury	ORG
ftr-451	685	2	1923	DATE
ftr-451	687	1	treasury	ORG
ftr-451	687	2	zero	CARDINAL
ftr-451	688	1	103	CARDINAL
ftr-451	689	1	v. smith	PERSON
ftr-451	689	2	324	CARDINAL
ftr-451	689	3	177	CARDINAL
ftr-451	689	4	324	CARDINAL
ftr-451	689	5	695	CARDINAL
ftr-451	692	1	101	CARDINAL
ftr-451	693	1	22(a)(1	CARDINAL
ftr-451	694	1	105	CARDINAL
ftr-451	695	1	352	CARDINAL
ftr-451	695	2	859	CARDINAL
ftr-451	695	3	1956	DATE
ftr-451	696	1	106	CARDINAL
ftr-451	699	1	fischer black & myron scholes	ORG
ftr-451	699	2	81	CARDINAL
ftr-451	699	3	j. pol.	PERSON
ftr-451	701	1	637	CARDINAL
ftr-451	701	2	1973	DATE
ftr-451	701	3	27	CARDINAL
ftr-451	702	1	399	CARDINAL
ftr-451	702	2	1972	DATE
ftr-451	703	1	107	CARDINAL
ftr-451	707	1	4	CARDINAL
ftr-451	708	1	108	CARDINAL
ftr-451	711	1	711	CARDINAL
ftr-451	714	1	2	CARDINAL
ftr-451	715	1	1947	DATE
ftr-451	716	1	third	ORDINAL
ftr-451	717	1	1950	DATE
ftr-451	717	2	drescher	PERSON
ftr-451	718	1	1951	DATE
ftr-451	719	1	1	CARDINAL
ftr-451	719	2	2	CARDINAL
ftr-451	719	3	3	CARDINAL
ftr-451	720	1	the113	NORP
ftr-451	722	1	109	CARDINAL
ftr-451	724	1	1.83-7	CARDINAL
ftr-451	726	1	106	CARDINAL
ftr-451	728	1	1.83-7(b)(3	DATE
ftr-451	730	1	110	CARDINAL
ftr-451	731	1	159	CARDINAL
ftr-451	731	2	502	CARDINAL
ftr-451	731	3	2d	DATE
ftr-451	732	1	111	CARDINAL
ftr-451	733	1	united states	ORG
ftr-451	733	2	drescher	PERSON
ftr-451	733	3	179	CARDINAL
ftr-451	733	4	863	CARDINAL
ftr-451	733	5	2d	DATE
ftr-451	733	6	cir.1950	GPE
ftr-451	734	1	112	CARDINAL
ftr-451	735	1	16 t.c	QUANTITY
ftr-451	735	2	244	CARDINAL
ftr-451	735	3	1951	DATE
ftr-451	736	1	113	CARDINAL
ftr-451	737	1	reed v. commissioner	PERSON
ftr-451	737	2	723	CARDINAL
ftr-451	737	3	138	CARDINAL
ftr-451	737	4	1	CARDINAL
ftr-451	739	1	114	CARDINAL
ftr-451	740	1	drescher	PERSON
ftr-451	741	1	712	CARDINAL
ftr-451	741	2	florida	GPE
ftr-451	742	1	4:10	TIME
ftr-451	743	1	be115	GPE
ftr-451	752	1	1952	DATE
ftr-451	753	1	121	CARDINAL
ftr-451	753	2	one or more third	CARDINAL
ftr-451	755	1	115	CARDINAL
ftr-451	757	1	1.61-2(d	CARDINAL
ftr-451	758	1	116	CARDINAL
ftr-451	759	1	214	CARDINAL
ftr-451	759	2	437	CARDINAL
ftr-451	759	3	1954	DATE
ftr-451	759	4	supra	PERSON
ftr-451	759	5	113	CARDINAL
ftr-451	759	6	64	CARDINAL
ftr-451	759	7	245	CARDINAL
ftr-451	759	8	1975	DATE
ftr-451	761	1	402(b)(1	CARDINAL
ftr-451	762	1	117	CARDINAL
ftr-451	764	1	118	CARDINAL
ftr-451	766	1	1.446-1(c)(1)(i	CARDINAL
ftr-451	767	1	119	CARDINAL
ftr-451	773	1	92-64	CARDINAL
ftr-451	773	2	1992	DATE
ftr-451	773	3	2	CARDINAL
ftr-451	773	4	422	CARDINAL
ftr-451	774	1	120	CARDINAL
ftr-451	776	1	1.83-3(e	CARDINAL
ftr-451	777	1	121	CARDINAL
ftr-451	778	1	18	CARDINAL
ftr-451	778	2	154	CARDINAL
ftr-451	778	3	1952	DATE
ftr-451	778	4	acq.	GPE
ftr-451	780	1	713	CARDINAL
ftr-451	783	1	section 83(b	LAW
ftr-451	785	1	122	CARDINAL
ftr-451	786	1	vestal v. united states	FAC
ftr-451	786	2	498	CARDINAL
ftr-451	786	3	487	CARDINAL
ftr-451	786	4	8	CARDINAL
ftr-451	788	1	lehman	ORG
ftr-451	788	2	17	CARDINAL
ftr-451	788	3	652	CARDINAL
ftr-451	788	4	1951	DATE
ftr-451	789	1	lehman	GPE
ftr-451	790	1	lehman	ORG
ftr-451	791	1	cf.	ORG
ftr-451	792	1	boston	GPE
ftr-451	793	1	gas co.	ORG
ftr-451	793	2	128	CARDINAL
ftr-451	793	3	473	CARDINAL
ftr-451	793	4	1	CARDINAL
ftr-451	795	1	treasury	ORG
ftr-451	795	2	lehman	ORG
ftr-451	797	1	1.421-6	CARDINAL
ftr-451	797	2	6416	DATE
ftr-451	797	3	1952-2	DATE
ftr-451	797	4	126	CARDINAL
ftr-451	798	1	1969	DATE
ftr-451	799	1	124	CARDINAL
ftr-451	800	1	blatt	PERSON
ftr-451	802	1	125	CARDINAL
ftr-451	804	1	714	CARDINAL
ftr-451	804	2	florida	GPE
ftr-451	805	1	4:10	TIME
ftr-451	806	1	section 83	LAW
ftr-451	806	2	first	ORDINAL
ftr-451	807	1	north american	NORP
ftr-451	807	2	1932	DATE
ftr-451	808	1	the supreme court	ORG
ftr-451	808	2	1946	DATE
ftr-451	808	3	wilcox	PERSON
ftr-451	809	1	1952	DATE
ftr-451	809	2	limited128 wilcox	PERSON
ftr-451	811	1	1961	DATE
ftr-451	811	2	james case	PERSON
ftr-451	812	1	james	PERSON
ftr-451	813	1	two	CARDINAL
ftr-451	815	1	132	CARDINAL
ftr-451	815	2	section 1.61-14	LAW
ftr-451	815	3	1957	DATE
ftr-451	815	4	supreme court	ORG
ftr-451	815	5	james	PERSON
ftr-451	815	6	the year	DATE
ftr-451	816	1	james	PERSON
ftr-451	817	1	irs	ORG
ftr-451	817	2	wilcox	GPE
ftr-451	817	3	1962	DATE
ftr-451	818	1	133	CARDINAL
ftr-451	818	2	james	PERSON
ftr-451	818	3	two	CARDINAL
ftr-451	819	1	james	PERSON
ftr-451	819	2	126	CARDINAL
ftr-451	820	1	warren jones co.	ORG
ftr-451	820	2	524	CARDINAL
ftr-451	820	3	788	CARDINAL
ftr-451	820	4	9	CARDINAL
ftr-451	821	1	15a.453-1(d)(2)(ii)(a	DATE
ftr-451	823	1	walter schwidetzky	PERSON
ftr-451	823	2	61	CARDINAL
ftr-451	823	3	l. rev	PERSON
ftr-451	824	1	519	CARDINAL
ftr-451	824	2	1987	DATE
ftr-451	825	1	127	CARDINAL
ftr-451	826	1	286	CARDINAL
ftr-451	826	2	417	CARDINAL
ftr-451	826	3	1932	DATE
ftr-451	827	1	128	CARDINAL
ftr-451	828	1	v. wilcox	PERSON
ftr-451	828	2	327	CARDINAL
ftr-451	828	3	u.s.	GPE
ftr-451	828	4	404	CARDINAL
ftr-451	828	5	1946	DATE
ftr-451	829	1	129	CARDINAL
ftr-451	830	1	v. united states	PERSON
ftr-451	830	2	343	CARDINAL
ftr-451	830	3	130	CARDINAL
ftr-451	830	4	1952	DATE
ftr-451	831	1	130	CARDINAL
ftr-451	832	1	james v. united states	PERSON
ftr-451	832	2	366	CARDINAL
ftr-451	832	3	213	CARDINAL
ftr-451	832	4	1961	DATE
ftr-451	833	1	131	CARDINAL
ftr-451	834	1	indianapolis power & light co.	ORG
ftr-451	834	2	493	CARDINAL
ftr-451	834	3	203	CARDINAL
ftr-451	834	4	1990	DATE
ftr-451	835	1	132	CARDINAL
ftr-451	837	1	133	CARDINAL
ftr-451	839	1	61-185	CARDINAL
ftr-451	839	2	1961-2	DATE
ftr-451	839	3	24945,	DATE
ftr-451	839	4	1946-2	DATE
ftr-451	839	5	27. 2000	CARDINAL
ftr-451	839	6	715	CARDINAL
ftr-451	839	7	james	PERSON
ftr-451	840	1	james	PERSON
ftr-451	840	2	section 1.61-14	LAW
ftr-451	841	1	first	ORDINAL
ftr-451	847	1	137	CARDINAL
ftr-451	849	1	134	CARDINAL
ftr-451	851	1	1.61-14	CARDINAL
ftr-451	851	2	135	CARDINAL
ftr-451	852	1	hubert	ORG
ftr-451	852	2	117	CARDINAL
ftr-451	852	3	1124	CARDINAL
ftr-451	852	4	1997	DATE
ftr-451	852	5	the supreme court	ORG
ftr-451	853	1	136	CARDINAL
ftr-451	854	1	r. brown	PERSON
ftr-451	854	2	3d	CARDINAL
ftr-451	855	1	w. rauschenbush	PERSON
ftr-451	855	2	1975	DATE
ftr-451	855	3	1.6	CARDINAL
ftr-451	855	4	2.1	CARDINAL
ftr-451	855	5	2.2	CARDINAL
ftr-451	855	6	2.4	CARDINAL
ftr-451	856	1	137	CARDINAL
ftr-451	859	1	138	CARDINAL
ftr-451	860	1	3.1	CARDINAL
ftr-451	860	2	3.3	CARDINAL
ftr-451	861	1	716	CARDINAL
ftr-451	861	2	florida	GPE
ftr-451	862	1	4:10 next	TIME
ftr-451	863	1	140	CARDINAL
ftr-451	863	2	fourth	ORDINAL
ftr-451	865	1	england	GPE
ftr-451	865	2	the united states	GPE
ftr-451	869	1	144	CARDINAL
ftr-451	871	1	third	ORDINAL
ftr-451	872	1	139	CARDINAL
ftr-451	875	1	140	CARDINAL
ftr-451	876	1	136	CARDINAL
ftr-451	876	2	3.4	CARDINAL
ftr-451	876	3	141	CARDINAL
ftr-451	877	1	3.3	CARDINAL
ftr-451	878	1	142	CARDINAL
ftr-451	880	1	about one-third	CARDINAL
ftr-451	883	1	david riesman	PERSON
ftr-451	883	2	jr.	PERSON
ftr-451	883	3	finders	GPE
ftr-451	883	4	52	CARDINAL
ftr-451	884	1	l. rev.	PERSON
ftr-451	884	2	1105	DATE
ftr-451	884	3	1123	CARDINAL
ftr-451	885	1	buffalo law school	ORG
ftr-451	885	2	david riesman	PERSON
ftr-451	886	1	144	CARDINAL
ftr-451	887	1	june 24, 1995	DATE
ftr-451	888	1	3(1	CARDINAL
ftr-451	888	2	34	CARDINAL
ftr-451	889	1	1322	CARDINAL
ftr-451	889	2	1331	CARDINAL
ftr-451	890	1	lyndel v. pratt	PERSON
ftr-451	890	2	1997	DATE
ftr-451	891	1	& p.j	ORG
ftr-451	892	1	3	CARDINAL
ftr-451	892	2	1989	DATE
ftr-451	893	1	145	CARDINAL
ftr-451	895	1	136	CARDINAL
ftr-451	895	2	§§	ORG
ftr-451	895	3	11.1	CARDINAL
ftr-451	895	4	11.7	CARDINAL
ftr-451	895	5	146	CARDINAL
ftr-451	896	1	144	CARDINAL
ftr-451	897	1	3(1	CARDINAL
ftr-451	899	1	2000	DATE
ftr-451	900	1	717	CARDINAL
ftr-451	900	2	six years	DATE
ftr-451	901	1	section 1.61-14	LAW
ftr-451	901	2	section 1.61-14	LAW
ftr-451	902	1	1	CARDINAL
ftr-451	902	2	2	CARDINAL
ftr-451	902	3	james	PERSON
ftr-451	902	4	3	CARDINAL
ftr-451	902	5	james	PERSON
ftr-451	903	1	one	CARDINAL
ftr-451	909	1	american	NORP
ftr-451	910	1	james	PERSON
ftr-451	912	1	one	CARDINAL
ftr-451	912	2	section 1.61-14	LAW
ftr-451	912	3	james	PERSON
ftr-451	913	1	section 83	LAW
ftr-451	913	2	james	PERSON
ftr-451	913	3	147	CARDINAL
ftr-451	914	1	136	CARDINAL
ftr-451	914	2	4.2	CARDINAL
ftr-451	915	1	3(3	CARDINAL
ftr-451	915	2	1) 50 years	DATE
ftr-451	916	1	2)	DATE
ftr-451	916	2	three years	DATE
ftr-451	917	1	718	CARDINAL
ftr-451	917	2	florida	GPE
ftr-451	918	1	4:10	TIME
ftr-451	919	1	148	CARDINAL
ftr-451	920	1	one	CARDINAL
ftr-451	920	2	first	ORDINAL
ftr-451	920	3	section 83(a	LAW
ftr-451	924	1	section 83	LAW
ftr-451	928	1	148	CARDINAL
ftr-451	929	1	38	CARDINAL
ftr-451	929	2	756	CARDINAL
ftr-451	930	1	149	CARDINAL
ftr-451	931	1	supra	PERSON
ftr-451	931	2	121	CARDINAL
ftr-451	932	1	150	CARDINAL
ftr-451	933	1	mark p. gergen	PERSON
ftr-451	933	2	44	CARDINAL
ftr-451	933	3	519	CARDINAL
ftr-451	933	4	544-50	CARDINAL
ftr-451	933	5	1989	DATE
ftr-451	934	1	151	CARDINAL
ftr-451	936	1	152	CARDINAL
ftr-451	937	1	146	CARDINAL
ftr-451	940	1	92-07	CARDINAL
ftr-451	940	2	oct. 21, 1991	DATE
ftr-451	941	1	153	CARDINAL
ftr-451	943	1	erickson v. commissioner	PERSON
ftr-451	943	2	t.c.	PERSON
ftr-451	943	3	p-h	ORG
ftr-451	943	4	¶ 89	DATE
ftr-451	943	5	552	CARDINAL
ftr-451	943	6	aff’d	ORG
ftr-451	943	7	937	CARDINAL
ftr-451	943	8	1548	CARDINAL
ftr-451	943	9	10	CARDINAL
ftr-451	943	10	1991	DATE
ftr-451	945	1	2000	DATE
ftr-451	946	1	719	CARDINAL
ftr-451	947	1	james	PERSON
ftr-451	952	1	the157	CARDINAL
ftr-451	953	1	zero	CARDINAL
ftr-451	957	1	160 154	CARDINAL
ftr-451	960	1	155	CARDINAL
ftr-451	961	1	collins v. commissioner	PERSON
ftr-451	961	2	3	CARDINAL
ftr-451	961	3	625	CARDINAL
ftr-451	961	4	james	PERSON
ftr-451	961	5	vasta v. commissioner	ORG
ftr-451	961	6	t.c.	PERSON
ftr-451	961	7	p-h	ORG
ftr-451	961	8	¶ 89	DATE
ftr-451	961	9	531	CARDINAL
ftr-451	961	10	james	PERSON
ftr-451	963	1	71	CARDINAL
ftr-451	963	2	1971-2	DATE
ftr-451	963	3	219	CARDINAL
ftr-451	965	1	delaney v. commissioner	PERSON
ftr-451	965	2	t.c.	PERSON
ftr-451	965	3	p-h	ORG
ftr-451	965	4	¶ 82	DATE
ftr-451	965	5	666	CARDINAL
ftr-451	965	6	swiss	NORP
ftr-451	966	1	t.c.	PERSON
ftr-451	966	2	p-h	ORG
ftr-451	966	3	¶ 77	DATE
ftr-451	966	4	415	CARDINAL
ftr-451	967	1	156	CARDINAL
ftr-451	968	1	riesman	GPE
ftr-451	968	2	143	CARDINAL
ftr-451	969	1	157	CARDINAL
ftr-451	970	1	corliss v. bowers	PERSON
ftr-451	970	2	281	CARDINAL
ftr-451	970	3	376	CARDINAL
ftr-451	970	4	1930	DATE
ftr-451	971	1	158	CARDINAL
ftr-451	973	1	the united states	GPE
ftr-451	974	1	1	CARDINAL
ftr-451	974	2	2	DATE
ftr-451	974	3	3(1	CARDINAL
ftr-451	974	4	2	CARDINAL
ftr-451	975	1	159	CARDINAL
ftr-451	976	1	stahl v. united states	PERSON
ftr-451	976	2	441	CARDINAL
ftr-451	976	3	999	CARDINAL
ftr-451	977	1	160	CARDINAL
ftr-451	978	1	720	CARDINAL
ftr-451	978	2	florida	GPE
ftr-451	980	1	4:10	TIME
ftr-451	984	1	163	CARDINAL
ftr-451	987	1	100,000	MONEY
ftr-451	987	2	annual	DATE
ftr-451	987	3	6%	PERCENT
ftr-451	988	1	one year later	DATE
ftr-451	989	1	annual	DATE
ftr-451	989	2	2,400	MONEY
ftr-451	989	3	40%	PERCENT
ftr-451	990	1	100,000	MONEY
ftr-451	990	2	year one	DATE
ftr-451	990	3	40,000	MONEY
ftr-451	990	4	one	CARDINAL
ftr-451	990	5	100,000	MONEY
ftr-451	990	6	year two	DATE
ftr-451	990	7	40,000	MONEY
ftr-451	991	1	one-year	DATE
ftr-451	991	2	40,000	MONEY
ftr-451	991	3	6%	PERCENT
ftr-451	991	4	2,400	MONEY
ftr-451	996	1	161	CARDINAL
ftr-451	998	1	162	CARDINAL
ftr-451	999	1	136	CARDINAL
ftr-451	999	2	11.9	CARDINAL
ftr-451	1000	1	163	CARDINAL
ftr-451	1001	1	irc § 7872	ORG
ftr-451	1002	1	164	CARDINAL
ftr-451	1005	1	168-173	CARDINAL
ftr-451	1006	1	1341	CARDINAL
ftr-451	1006	2	1341(a)(1	ORDINAL
ftr-451	1009	1	2000	DATE
ftr-451	1009	2	721	CARDINAL
ftr-451	1009	3	james	PERSON
ftr-451	1011	1	section 165(c)(2	LAW
ftr-451	1012	1	james	PERSON
ftr-451	1012	2	james	PERSON
ftr-451	1013	1	finders	GPE
ftr-451	1013	2	1	CARDINAL
ftr-451	1013	3	2	CARDINAL
ftr-451	1013	4	3	CARDINAL
ftr-451	1013	5	third	ORDINAL
ftr-451	1013	6	irs	ORG
ftr-451	1016	1	1341	CARDINAL
ftr-451	1017	1	165	CARDINAL
ftr-451	1018	1	1341	CARDINAL
ftr-451	1020	1	76-374	CARDINAL
ftr-451	1020	2	1976-2	DATE
ftr-451	1020	3	165	CARDINAL
ftr-451	1021	1	1341	CARDINAL
ftr-451	1022	1	pahl	PERSON
ftr-451	1022	2	67	CARDINAL
ftr-451	1022	3	286	CARDINAL
ftr-451	1022	4	1976	DATE
ftr-451	1024	1	united states	GPE
ftr-451	1024	2	skelly oil co.	ORG
ftr-451	1024	3	394	CARDINAL
ftr-451	1024	4	678	CARDINAL
ftr-451	1024	5	683	CARDINAL
ftr-451	1024	6	1969	DATE
ftr-451	1024	7	united states	GPE
ftr-451	1024	8	863	CARDINAL
ftr-451	1024	9	417	CARDINAL
ftr-451	1024	10	5	CARDINAL
ftr-451	1025	1	irc § 1341(a	ORG
ftr-451	1028	1	murphree v. united states	ORG
ftr-451	1028	2	867	CARDINAL
ftr-451	1028	3	883	CARDINAL
ftr-451	1028	4	5	CARDINAL
ftr-451	1030	1	barrett v. commissioner	PERSON
ftr-451	1030	2	96	CARDINAL
ftr-451	1030	3	713	CARDINAL
ftr-451	1030	4	1991	DATE
ftr-451	1030	5	nonacq	GPE
ftr-451	1031	1	44	CARDINAL
ftr-451	1031	2	787	CARDINAL
ftr-451	1031	3	1965	DATE
ftr-451	1031	4	acq.	GPE
ftr-451	1032	1	1341	CARDINAL
ftr-451	1033	1	166	CARDINAL
ftr-451	1033	2	accord	PRODUCT
ftr-451	1033	3	harold dubroff	PERSON
ftr-451	1033	4	40	CARDINAL
ftr-451	1033	5	729	CARDINAL
ftr-451	1033	6	74849	DATE
ftr-451	1033	7	1985	DATE
ftr-451	1035	1	167	CARDINAL
ftr-451	1039	1	82	CARDINAL
ftr-451	1040	1	110	CARDINAL
ftr-451	1041	1	168	CARDINAL
ftr-451	1043	1	722	CARDINAL
ftr-451	1043	2	florida	GPE
ftr-451	1044	1	4:10	TIME
ftr-451	1044	2	james	PERSON
ftr-451	1045	1	james	PERSON
ftr-451	1048	1	section 1.61-14	LAW
ftr-451	1049	1	james	PERSON
ftr-451	1051	1	james	PERSON
ftr-451	1052	1	james	PERSON
ftr-451	1056	1	169	CARDINAL
ftr-451	1057	1	42	CARDINAL
ftr-451	1057	2	1522	CARDINAL
ftr-451	1057	3	riesman	ORG
ftr-451	1057	4	143	CARDINAL
ftr-451	1057	5	1124	DATE
ftr-451	1058	1	170	CARDINAL
ftr-451	1059	1	176	CARDINAL
ftr-451	1060	1	171	CARDINAL
ftr-451	1061	1	diedrich v. commissioner	PERSON
ftr-451	1061	2	457	CARDINAL
ftr-451	1062	1	191	CARDINAL
ftr-451	1062	2	1982	DATE
ftr-451	1062	3	united states	GPE
ftr-451	1062	4	davis	PERSON
ftr-451	1062	5	370	CARDINAL
ftr-451	1062	6	u.s. 65	GPE
ftr-451	1062	7	1962	DATE
ftr-451	1062	8	371	CARDINAL
ftr-451	1062	9	854	CARDINAL
ftr-451	1063	1	international freighting corp.	ORG
ftr-451	1064	1	135	CARDINAL
ftr-451	1064	2	310	CARDINAL
ftr-451	1064	3	2d	DATE
ftr-451	1064	4	cir.1943	ORG
ftr-451	1065	1	kenan v. commissioner	PERSON
ftr-451	1065	2	114	CARDINAL
ftr-451	1065	3	217	CARDINAL
ftr-451	1065	4	2d	DATE
ftr-451	1066	1	172	CARDINAL
ftr-451	1068	1	185	CARDINAL
ftr-451	1070	1	723	CARDINAL
ftr-451	1070	2	returned.173	ORG
ftr-451	1072	1	be174	ORG
ftr-451	1076	1	james	PERSON
ftr-451	1076	2	u.s.	GPE
ftr-451	1077	1	section 1.61-14	LAW
ftr-451	1080	1	1	CARDINAL
ftr-451	1080	2	third	ORDINAL
ftr-451	1080	3	2	CARDINAL
ftr-451	1080	4	173	CARDINAL
ftr-451	1081	1	100x	MONEY
ftr-451	1081	2	85x	MONEY
ftr-451	1081	3	85x	MONEY
ftr-451	1081	4	15x	MONEY
ftr-451	1084	1	1.165-7(b)(1	CARDINAL
ftr-451	1085	1	100x	MONEY
ftr-451	1086	1	127	MONEY
ftr-451	1086	2	100x	MONEY
ftr-451	1087	1	174	CARDINAL
ftr-451	1088	1	111	CARDINAL
ftr-451	1088	2	175	CARDINAL
ftr-451	1089	1	irc § 165(h	ORG
ftr-451	1090	1	dobson v. commissioner	PERSON
ftr-451	1090	2	320	CARDINAL
ftr-451	1090	3	489	CARDINAL
ftr-451	1090	4	1943	DATE
ftr-451	1090	5	321	CARDINAL
ftr-451	1090	6	231	CARDINAL
ftr-451	1091	1	176	CARDINAL
ftr-451	1092	1	170	CARDINAL
ftr-451	1094	1	rosen v. commissioner	PERSON
ftr-451	1094	2	611	CARDINAL
ftr-451	1094	3	942	CARDINAL
ftr-451	1094	4	1	CARDINAL
ftr-451	1094	5	phelan sullivan corp.	PERSON
ftr-451	1095	1	v. united states	GPE
ftr-451	1095	2	381	CARDINAL
ftr-451	1095	3	399	CARDINAL
ftr-451	1095	4	885	CARDINAL
ftr-451	1095	5	investment corp.	ORG
ftr-451	1095	6	95	CARDINAL
ftr-451	1095	7	156	CARDINAL
ftr-451	1095	8	1990	DATE
ftr-451	1096	1	177	CARDINAL
ftr-451	1098	1	united states	GPE
ftr-451	1098	2	merrill	ORG
ftr-451	1098	3	211	CARDINAL
ftr-451	1098	4	297	CARDINAL
ftr-451	1098	5	9	CARDINAL
ftr-451	1098	6	discoveringth mistake	PERSON
ftr-451	1099	1	quinn v. commissioner	PERSON
ftr-451	1099	2	524	CARDINAL
ftr-451	1099	3	617	CARDINAL
ftr-451	1099	4	7	CARDINAL
ftr-451	1099	5	1975	DATE
ftr-451	1100	1	merrill	ORG
ftr-451	1101	1	merrill	ORG
ftr-451	1101	2	toth	PERSON
ftr-451	1102	1	buff v. commissioner	PERSON
ftr-451	1102	2	496	CARDINAL
ftr-451	1102	3	847	CARDINAL
ftr-451	1102	4	2d	DATE
ftr-451	1103	1	724	CARDINAL
ftr-451	1103	2	florida	GPE
ftr-451	1104	1	4:10	TIME
ftr-451	1105	1	half	CARDINAL
ftr-451	1105	2	such178	GPE
ftr-451	1113	1	181	CARDINAL
ftr-451	1113	2	178	CARDINAL
ftr-451	1115	1	miele v. commissioner	PERSON
ftr-451	1115	2	72	CARDINAL
ftr-451	1115	3	284	CARDINAL
ftr-451	1115	4	1979	DATE
ftr-451	1116	1	179	CARDINAL
ftr-451	1117	1	james	PERSON
ftr-451	1117	2	the same taxable year	DATE
ftr-451	1118	1	buff v. united states	PERSON
ftr-451	1118	2	496	CARDINAL
ftr-451	1118	3	847	CARDINAL
ftr-451	1118	4	1994	DATE
ftr-451	1119	1	ria t.c	PERSON
ftr-451	1119	2	¶ 94,002	CARDINAL
ftr-451	1119	3	95-1	TIME
ftr-451	1119	4	50,276	CARDINAL
ftr-451	1119	5	10th cir.1995	ORG
ftr-451	1119	6	taylor v. commissioner	PERSON
ftr-451	1119	7	1997	DATE
ftr-451	1119	8	ria t.c	PERSON
ftr-451	1119	9	¶ 97	DATE
ftr-451	1119	10	513	CARDINAL
ftr-451	1120	1	gilbert v. commissioner	PERSON
ftr-451	1120	2	552	CARDINAL
ftr-451	1120	3	478	CARDINAL
ftr-451	1120	4	2d	DATE
ftr-451	1120	5	james	PERSON
ftr-451	1120	6	united states	GPE
ftr-451	1120	7	merrill	ORG
ftr-451	1120	8	211	CARDINAL
ftr-451	1120	9	297	CARDINAL
ftr-451	1120	10	9	CARDINAL
ftr-451	1120	11	1954	DATE
ftr-451	1121	1	gaddy v.th	PERSON
ftr-451	1121	2	38	CARDINAL
ftr-451	1121	3	943	CARDINAL
ftr-451	1121	4	1962	DATE
ftr-451	1122	1	180	CARDINAL
ftr-451	1124	1	glenshaw glass	PERSON
ftr-451	1124	2	supra	PERSON
ftr-451	1124	3	6	CARDINAL
ftr-451	1124	4	181	CARDINAL
ftr-451	1125	1	irs	ORG
ftr-451	1125	2	98-56	CARDINAL
ftr-451	1125	3	16	CARDINAL
ftr-451	1126	1	fed	ORG
ftr-451	1127	1	cch	PERSON
ftr-451	1127	2	46,532	CARDINAL
ftr-451	1128	1	mark mcgwire	PERSON
ftr-451	1128	2	62	CARDINAL
ftr-451	1128	3	52	CARDINAL
ftr-451	1129	1	871	CARDINAL
ftr-451	1129	2	1999	DATE
ftr-451	1131	1	725	CARDINAL
ftr-451	1133	1	the end of a season	DATE
ftr-451	1140	1	182	CARDINAL
ftr-451	1143	1	mcmahon	PERSON
ftr-451	1143	2	irs	ORG
ftr-451	1144	1	irs	ORG
ftr-451	1146	1	irs	ORG
ftr-451	1147	1	182	CARDINAL
ftr-451	1151	1	726	CARDINAL
ftr-451	1151	2	florida	GPE
ftr-451	1152	1	4:10	TIME
ftr-451	1153	1	irs	ORG
ftr-451	1155	1	irs	ORG
ftr-451	1157	1	irs	ORG
ftr-451	1158	1	irs	ORG
ftr-451	1159	1	irs	ORG
ftr-451	1167	1	irs	ORG
ftr-451	1171	1	1	CARDINAL
ftr-451	1171	2	2	CARDINAL
ftr-451	1172	1	183	CARDINAL
ftr-451	1173	1	6662	DATE
ftr-451	1174	1	184	CARDINAL
ftr-451	1175	1	727	CARDINAL
ftr-451	1175	2	zero	CARDINAL
ftr-451	1176	1	186 187	CARDINAL
ftr-451	1176	2	section 1.61-14	LAW
ftr-451	1176	3	section 185	LAW
ftr-451	1177	1	zero	CARDINAL
ftr-451	1178	1	one	CARDINAL
ftr-451	1179	1	137	CARDINAL
ftr-451	1179	2	537	CARDINAL
ftr-451	1179	3	2d	DATE
ftr-451	1179	4	cir.1943	ORG
ftr-451	1181	1	297	CARDINAL
ftr-451	1181	2	u.s.	GPE
ftr-451	1182	1	zero	CARDINAL
ftr-451	1183	1	charley v. commissioner	PERSON
ftr-451	1183	2	91	CARDINAL
ftr-451	1183	3	72	CARDINAL
ftr-451	1183	4	9	CARDINAL
ftr-451	1183	5	continental oil co.	ORG
ftr-451	1183	6	jones	PERSON
ftr-451	1183	7	177	CARDINAL
ftr-451	1183	8	508	CARDINAL
ftr-451	1183	9	cir.1949	ORG
ftr-451	1183	10	timken v. commissioner	ORG
ftr-451	1183	11	141	CARDINAL
ftr-451	1183	12	625	CARDINAL
ftr-451	1183	13	6	CARDINAL
ftr-451	1185	1	detroit edison co.	ORG
ftr-451	1186	1	319	CARDINAL
ftr-451	1186	2	302	CARDINAL
ftr-451	1186	3	u.s.	GPE
ftr-451	1186	4	238	CARDINAL
ftr-451	1186	5	zero	CARDINAL
ftr-451	1186	6	robbins v. united states	PERSON
ftr-451	1186	7	21	CARDINAL
ftr-451	1187	1	403	CARDINAL
ftr-451	1188	1	irs	ORG
ftr-451	1188	2	1312(7	ORG
ftr-451	1188	3	the earlier year	DATE
ftr-451	1188	4	1	CARDINAL
ftr-451	1188	5	2	CARDINAL
ftr-451	1188	6	3	CARDINAL
ftr-451	1189	1	irs	ORG
ftr-451	1190	1	186	CARDINAL
ftr-451	1191	1	zero	CARDINAL
ftr-451	1192	1	metropolitan bldg. co.	ORG
ftr-451	1193	1	282	CARDINAL
ftr-451	1193	2	592	CARDINAL
ftr-451	1193	3	9	CARDINAL
ftr-451	1193	4	1960	DATE
ftr-451	1193	5	77th	ORDINAL
ftr-451	1193	6	524	CARDINAL
ftr-451	1193	7	1981	DATE
ftr-451	1195	1	gillette motor transp	ORG
ftr-451	1195	2	364	CARDINAL
ftr-451	1195	3	130	CARDINAL
ftr-451	1195	4	1960	DATE
ftr-451	1195	5	313	CARDINAL
ftr-451	1195	6	v. united states	GPE
ftr-451	1195	7	551	CARDINAL
ftr-451	1195	8	821	CARDINAL
ftr-451	1196	1	434	CARDINAL
ftr-451	1196	2	831	CARDINAL
ftr-451	1196	3	vestal	GPE
ftr-451	1196	4	united states	GPE
ftr-451	1196	5	498	CARDINAL
ftr-451	1196	6	487	CARDINAL
ftr-451	1196	7	8th	ORDINAL
ftr-451	1196	8	foote v. commissioner	PERSON
ftr-451	1196	9	81	CARDINAL
ftr-451	1196	10	930	CARDINAL
ftr-451	1196	11	1983	DATE
ftr-451	1197	1	187	CARDINAL
ftr-451	1199	1	jay a.	PERSON
ftr-451	1199	2	congress	ORG
ftr-451	1199	3	32	CARDINAL
ftr-451	1200	1	davis l. rev	PERSON
ftr-451	1200	2	919	CARDINAL
ftr-451	1200	3	960-62(1999	CARDINAL
ftr-451	1200	4	william popkin	PERSON
ftr-451	1200	5	33	CARDINAL
ftr-451	1200	6	w. res	PERSON
ftr-451	1201	1	l. rev	PERSON
ftr-451	1201	2	153	CARDINAL
ftr-451	1201	3	197	CARDINAL
ftr-451	1201	4	1983	DATE
ftr-451	1201	5	calvin johnson	PERSON
ftr-451	1201	6	seventeen	CARDINAL
ftr-451	1201	7	48	CARDINAL
ftr-451	1201	8	1285	CARDINAL
ftr-451	1201	9	1288	DATE
ftr-451	1201	10	sept. 3, 1990	DATE
ftr-451	1202	1	zero	CARDINAL
ftr-451	1203	1	united states	GPE
ftr-451	1203	2	skelly oil co.	ORG
ftr-451	1203	3	394	CARDINAL
ftr-451	1203	4	678	CARDINAL
ftr-451	1203	5	683	CARDINAL
ftr-451	1203	6	1969	DATE
ftr-451	1203	7	united states	GPE
ftr-451	1203	8	513	CARDINAL
ftr-451	1203	9	224	CARDINAL
ftr-451	1203	10	7	CARDINAL
ftr-451	1203	11	1975	DATE
ftr-451	1204	1	728	CARDINAL
ftr-451	1204	2	florida	GPE
ftr-451	1205	1	4:10 1.61-1(a	CARDINAL
ftr-451	1206	1	treasury	ORG
ftr-451	1209	1	188	CARDINAL
ftr-451	1209	2	congress	ORG
ftr-451	1210	1	congress	ORG
ftr-451	1210	2	american	NORP
ftr-451	1211	1	might189	PERSON
ftr-451	1214	1	best190	ORG
ftr-451	1216	1	congress	ORG
ftr-451	1217	1	vi	PERSON
ftr-451	1221	1	188	CARDINAL
ftr-451	1223	1	189	CARDINAL
ftr-451	1223	2	181	CARDINAL
ftr-451	1223	3	879	CARDINAL
ftr-451	1223	4	190	CARDINAL
ftr-451	1224	1	irc §§ 83	ORG
ftr-451	1224	2	109	CARDINAL
ftr-451	1224	3	305	CARDINAL
ftr-451	1225	1	1.61-14	CARDINAL
ftr-451	1227	1	729	CARDINAL
ftr-451	1231	1	congress	ORG
ftr-451	1231	2	irs	ORG
ftr-451	1232	1	191	CARDINAL
ftr-451	1233	1	171-73	CARDINAL
ftr-451	1234	1	e.	PERSON