id	sid	eid	entity	type
ftr-459	1	1	florida	GPE
ftr-459	1	2	3 1996	DATE
ftr-459	1	3	2	CARDINAL
ftr-459	1	4	ellen p.	PERSON
ftr-459	1	5	i. introduction .................................	PERSON
ftr-459	2	1	52 11	CARDINAL
ftr-459	2	2	55	CARDINAL
ftr-459	2	3	55	CARDINAL
ftr-459	2	4	57	CARDINAL
ftr-459	3	1	chevron	ORG
ftr-459	6	1	chevron	ORG
ftr-459	8	1	b.	PERSON
ftr-459	11	1	61	CARDINAL
ftr-459	11	2	87	CARDINAL
ftr-459	11	3	loyola	GPE
ftr-459	12	1	1987-89	DATE
ftr-459	12	2	1981-82	DATE
ftr-459	13	1	byron r. white	PERSON
ftr-459	13	2	united states supreme court	ORG
ftr-459	14	1	198081	DATE
ftr-459	15	1	john d. butzner	PERSON
ftr-459	15	2	united states court of appeals	ORG
ftr-459	15	3	fourth	ORDINAL
ftr-459	16	1	mike asimow	PERSON
ftr-459	16	2	katie pratt	PERSON
ftr-459	16	3	reed shuldiner	PERSON
ftr-459	16	4	california	GPE
ftr-459	17	1	robert oliver	PERSON
ftr-459	17	2	susie emerson	PERSON
ftr-459	18	1	florida	GPE
ftr-459	18	2	i.	PERSON
ftr-459	23	1	recent years	DATE
ftr-459	23	2	chevron u.s.a., inc.	ORG
ftr-459	24	1	1984	DATE
ftr-459	24	2	supreme court	ORG
ftr-459	24	3	chevron	ORG
ftr-459	24	4	chevron	ORG
ftr-459	24	5	treasury	ORG
ftr-459	26	1	1	CARDINAL
ftr-459	26	2	alfred c. aman	PERSON
ftr-459	26	3	william t. mayton	PERSON
ftr-459	26	4	341	CARDINAL
ftr-459	26	5	1993	DATE
ftr-459	26	6	v. mitchell	PERSON
ftr-459	26	7	330	CARDINAL
ftr-459	26	8	u.s. 75	GPE
ftr-459	26	9	564-65	CARDINAL
ftr-459	27	1	2	CARDINAL
ftr-459	27	2	467	CARDINAL
ftr-459	27	3	837	CARDINAL
ftr-459	27	4	1984	DATE
ftr-459	28	1	3	CARDINAL
ftr-459	28	2	kenneth w. starr	PERSON
ftr-459	28	3	3	CARDINAL
ftr-459	28	4	yale j.	PERSON
ftr-459	28	5	reg	CARDINAL
ftr-459	29	1	283	CARDINAL
ftr-459	29	2	307	CARDINAL
ftr-459	29	3	1986	DATE
ftr-459	30	1	thousands	CARDINAL
ftr-459	31	1	paul l. caron	PERSON
ftr-459	31	2	13	CARDINAL
ftr-459	32	1	517	CARDINAL
ftr-459	32	2	556	CARDINAL
ftr-459	32	3	1994	DATE
ftr-459	33	1	2,100	CARDINAL
ftr-459	33	2	june 29, 1993	DATE
ftr-459	34	1	3,400	CARDINAL
ftr-459	34	2	april 14, 1996	DATE
ftr-459	36	1	caron	PERSON
ftr-459	36	2	chevron	ORG
ftr-459	37	1	4.	CARDINAL
ftr-459	37	2	the supreme court's	ORG
ftr-459	38	1	thomas w. merrill	PERSON
ftr-459	38	2	101	CARDINAL
ftr-459	38	3	969	CARDINAL
ftr-459	38	4	1992	DATE
ftr-459	39	1	thomas w. merrill	PERSON
ftr-459	39	2	chevron	ORG
ftr-459	39	3	72	CARDINAL
ftr-459	39	4	351	CARDINAL
ftr-459	39	5	1994	DATE
ftr-459	40	1	patricia m. wald	PERSON
ftr-459	40	2	1988-89	DATE
ftr-459	40	3	the united states	GPE
ftr-459	40	4	39	CARDINAL
ftr-459	41	1	u. l. rev	PERSON
ftr-459	41	2	227	CARDINAL
ftr-459	41	3	1990	DATE
ftr-459	42	1	schuck	PERSON
ftr-459	42	2	elliott	PERSON
ftr-459	43	1	peter h. schuck & donald e. elliott	ORG
ftr-459	43	2	chevron	ORG
ftr-459	43	3	1990	DATE
ftr-459	43	4	duke l.j	PERSON
ftr-459	43	5	984	CARDINAL
ftr-459	43	6	1990	DATE
ftr-459	44	1	schuck	PERSON
ftr-459	44	2	elliott	PERSON
ftr-459	44	3	u.s.	GPE
ftr-459	45	1	990	CARDINAL
ftr-459	46	1	linda r. cohen &	PERSON
ftr-459	46	2	matthew l. spitzer	PERSON
ftr-459	46	3	chevron	ORG
ftr-459	46	4	57	CARDINAL
ftr-459	48	1	65 (1994	DATE
ftr-459	49	1	3:2	CARDINAL
ftr-459	50	1	congress	ORG
ftr-459	51	1	5	CARDINAL
ftr-459	51	2	treasury	ORG
ftr-459	51	3	irs	ORG
ftr-459	52	1	9	CARDINAL
ftr-459	54	1	treasury	ORG
ftr-459	54	2	irs	ORG
ftr-459	54	3	chevron	ORG
ftr-459	55	1	treasury	ORG
ftr-459	55	2	irs	ORG
ftr-459	55	3	2 regulations	QUANTITY
ftr-459	57	1	5	CARDINAL
ftr-459	58	1	c. eugene steuerle	PERSON
ftr-459	58	2	the tax decade	DATE
ftr-459	58	3	1992	DATE
ftr-459	58	4	richard l. doemberg &	PERSON
ftr-459	58	5	fred s. mcchesney	PERSON
ftr-459	59	1	71	CARDINAL
ftr-459	60	1	l. rev	PERSON
ftr-459	61	1	913	CARDINAL
ftr-459	61	2	1987	DATE
ftr-459	62	1	6	CARDINAL
ftr-459	62	2	bradford l. ferguson et al.	PERSON
ftr-459	62	3	67	CARDINAL
ftr-459	62	4	804	CARDINAL
ftr-459	62	5	1989	DATE
ftr-459	62	6	michael livingston	PERSON
ftr-459	62	7	congress	ORG
ftr-459	62	8	69 tex	QUANTITY
ftr-459	62	9	l. rev	PERSON
ftr-459	62	10	819	CARDINAL
ftr-459	62	11	1991	DATE
ftr-459	63	1	29	CARDINAL
ftr-459	64	1	8	CARDINAL
ftr-459	65	1	30	CARDINAL
ftr-459	66	1	9	CARDINAL
ftr-459	67	1	10	CARDINAL
ftr-459	68	1	approximately 400	CARDINAL
ftr-459	69	1	11	CARDINAL
ftr-459	70	1	john coverdale	PERSON
ftr-459	70	2	one	CARDINAL
ftr-459	70	3	treasury	ORG
ftr-459	70	4	64	CARDINAL
ftr-459	70	5	geo	PERSON
ftr-459	72	1	1996	DATE
ftr-459	73	1	linda galler	PERSON
ftr-459	73	2	irs	ORG
ftr-459	73	3	72	CARDINAL
ftr-459	74	1	841	CARDINAL
ftr-459	74	2	1992	DATE
ftr-459	75	1	hereinafter galler	PERSON
ftr-459	75	2	linda galler	PERSON
ftr-459	75	3	56	CARDINAL
ftr-459	75	4	ohio st	GPE
ftr-459	75	5	1037	CARDINAL
ftr-459	75	6	1995	DATE
ftr-459	76	1	hereinafter galler	PERSON
ftr-459	77	1	12	CARDINAL
ftr-459	78	1	michael i. saltzman	PERSON
ftr-459	78	2	irs	ORG
ftr-459	78	3	1 3.02	CARDINAL
ftr-459	78	4	2d	DATE
ftr-459	78	5	1991	DATE
ftr-459	79	1	1993	DATE
ftr-459	80	1	mitchell rogovin	PERSON
ftr-459	80	2	four	CARDINAL
ftr-459	82	1	43	CARDINAL
ftr-459	82	2	756	CARDINAL
ftr-459	82	3	1965	DATE
ftr-459	82	4	paul f. schmid	PERSON
ftr-459	82	5	24	CARDINAL
ftr-459	83	1	541	CARDINAL
ftr-459	83	2	1971	DATE
ftr-459	86	1	13	CARDINAL
ftr-459	87	1	dobson v. commissioner	PERSON
ftr-459	87	2	320	CARDINAL
ftr-459	87	3	489	CARDINAL
ftr-459	87	4	1943	DATE
ftr-459	89	1	chevron	ORG
ftr-459	90	1	19961	DATE
ftr-459	90	2	florida	GPE
ftr-459	90	3	chevron	ORG
ftr-459	91	1	scalia	PERSON
ftr-459	92	1	scalia	PERSON
ftr-459	92	2	chevron	ORG
ftr-459	93	1	scalia	PERSON
ftr-459	95	1	first	ORDINAL
ftr-459	96	1	second	ORDINAL
ftr-459	100	1	1984	DATE
ftr-459	101	1	chevron	ORG
ftr-459	101	2	19895	DATE
ftr-459	101	3	1992.16	CARDINAL
ftr-459	103	1	pierce	PERSON
ftr-459	103	2	over one hundred	CARDINAL
ftr-459	103	3	several hundred	CARDINAL
ftr-459	106	1	hundreds	CARDINAL
ftr-459	107	1	richard j. pierce	PERSON
ftr-459	107	2	jr.	PERSON
ftr-459	107	3	the supreme court's	ORG
ftr-459	107	4	95	CARDINAL
ftr-459	108	1	l. rev	PERSON
ftr-459	109	1	749	CARDINAL
ftr-459	109	2	764	CARDINAL
ftr-459	109	3	1995	DATE
ftr-459	110	1	caron	ORG
ftr-459	110	2	3	CARDINAL
ftr-459	110	3	531	CARDINAL
ftr-459	114	1	14	CARDINAL
ftr-459	115	1	15	CARDINAL
ftr-459	116	1	american	NORP
ftr-459	116	2	v. united states	GPE
ftr-459	116	3	887	CARDINAL
ftr-459	116	4	760	CARDINAL
ftr-459	116	5	770	CARDINAL
ftr-459	116	6	7th	ORDINAL
ftr-459	116	7	1989	DATE
ftr-459	116	8	knapp v. commissioner	ORG
ftr-459	116	9	867	CARDINAL
ftr-459	116	10	749	CARDINAL
ftr-459	116	11	752	CARDINAL
ftr-459	116	12	2d	DATE
ftr-459	116	13	1989	DATE
ftr-459	117	1	16	CARDINAL
ftr-459	118	1	georgia fed	ORG
ftr-459	119	1	bank	ORG
ftr-459	119	2	98	CARDINAL
ftr-459	119	3	105	CARDINAL
ftr-459	119	4	107	CARDINAL
ftr-459	120	1	3:2	CARDINAL
ftr-459	120	2	chevron	ORG
ftr-459	122	1	7	CARDINAL
ftr-459	122	2	chevron	ORG
ftr-459	125	1	congress	ORG
ftr-459	127	1	11	CARDINAL
ftr-459	128	1	chevron	ORG
ftr-459	130	1	chevron	ORG
ftr-459	134	1	17	CARDINAL
ftr-459	135	1	merrill	ORG
ftr-459	135	2	4	CARDINAL
ftr-459	135	3	merrill	ORG
ftr-459	136	1	supra	PERSON
ftr-459	136	2	4	CARDINAL
ftr-459	136	3	18	CARDINAL
ftr-459	139	1	robert a. anthony	PERSON
ftr-459	140	1	41	CARDINAL
ftr-459	140	2	duke l.j. 1311 (	PERSON
ftr-459	140	3	1992	DATE
ftr-459	140	4	galler	ORG
ftr-459	140	5	11	CARDINAL
ftr-459	140	6	galler	ORG
ftr-459	140	7	supra	PERSON
ftr-459	140	8	11	CARDINAL
ftr-459	140	9	kevin w. saunders	PERSON
ftr-459	141	1	1986	DATE
ftr-459	141	2	duke l.j	PERSON
ftr-459	141	3	346	CARDINAL
ftr-459	142	1	19961	DATE
ftr-459	142	2	florida	GPE
ftr-459	143	1	' 9	DATE
ftr-459	143	2	one	CARDINAL
ftr-459	144	1	2	CARDINAL
ftr-459	144	2	24	CARDINAL
ftr-459	146	1	26	CARDINAL
ftr-459	146	2	section 7805(a	LAW
ftr-459	146	3	19	CARDINAL
ftr-459	147	1	richard j. pierce	PERSON
ftr-459	147	2	jr. et al	PERSON
ftr-459	147	3	284-85	MONEY
ftr-459	147	4	2d	DATE
ftr-459	147	5	1992	DATE
ftr-459	148	1	18	CARDINAL
ftr-459	148	2	20	CARDINAL
ftr-459	149	1	michael asimow	PERSON
ftr-459	149	2	44	CARDINAL
ftr-459	150	1	343	CARDINAL
ftr-459	150	2	353	CARDINAL
ftr-459	150	3	1991	DATE
ftr-459	152	1	the last two decades	DATE
ftr-459	153	1	d.	NORP
ftr-459	153	2	anthony	PERSON
ftr-459	153	3	18	CARDINAL
ftr-459	153	4	michael asimow	PERSON
ftr-459	153	5	1985	DATE
ftr-459	153	6	duke l.j	PERSON
ftr-459	153	7	381	CARDINAL
ftr-459	154	1	michael asimow	PERSON
ftr-459	154	2	75	CARDINAL
ftr-459	154	3	l. rev	PERSON
ftr-459	155	1	520	CARDINAL
ftr-459	155	2	1977	DATE
ftr-459	156	1	charles h. koch	PERSON
ftr-459	156	2	jr.	PERSON
ftr-459	156	3	64	CARDINAL
ftr-459	156	4	1047	CARDINAL
ftr-459	156	5	1976	DATE
ftr-459	156	6	saunders	ORG
ftr-459	156	7	18	CARDINAL
ftr-459	156	8	21	CARDINAL
ftr-459	156	9	5	CARDINAL
ftr-459	157	1	1994	DATE
ftr-459	157	2	robert a. anthony	PERSON
ftr-459	157	3	8	CARDINAL
ftr-459	158	1	l.j. 1	PERSON
ftr-459	158	2	2	CARDINAL
ftr-459	158	3	1994	DATE
ftr-459	159	1	saunders	ORG
ftr-459	159	2	18	CARDINAL
ftr-459	159	3	346	CARDINAL
ftr-459	160	1	22	CARDINAL
ftr-459	162	1	anthony	PERSON
ftr-459	162	2	18	CARDINAL
ftr-459	162	3	anthony	PERSON
ftr-459	162	4	21	CARDINAL
ftr-459	162	5	saunders	ORG
ftr-459	162	6	18	CARDINAL
ftr-459	162	7	23	CARDINAL
ftr-459	163	1	20	CARDINAL
ftr-459	163	2	344 & n.8	ORG
ftr-459	164	1	anthony	PERSON
ftr-459	164	2	21	CARDINAL
ftr-459	164	3	1-2	MONEY
ftr-459	164	4	asimow	ORG
ftr-459	164	5	20	CARDINAL
ftr-459	164	6	381	CARDINAL
ftr-459	164	7	saunders	ORG
ftr-459	164	8	18	CARDINAL
ftr-459	164	9	346 & n.5	ORG
ftr-459	164	10	24	CARDINAL
ftr-459	165	1	20	CARDINAL
ftr-459	165	2	355	CARDINAL
ftr-459	165	3	asimow	ORG
ftr-459	165	4	20	CARDINAL
ftr-459	165	5	394	CARDINAL
ftr-459	165	6	25	CARDINAL
ftr-459	166	1	united states	GPE
ftr-459	166	2	vogel fertilizer co.	ORG
ftr-459	166	3	455	CARDINAL
ftr-459	166	4	1982	DATE
ftr-459	166	5	rowan cos.	PERSON
ftr-459	166	6	v. united states	PERSON
ftr-459	166	7	452	CARDINAL
ftr-459	166	8	247	CARDINAL
ftr-459	166	9	1981	DATE
ftr-459	167	1	26	CARDINAL
ftr-459	168	1	20	CARDINAL
ftr-459	168	2	358	CARDINAL
ftr-459	169	1	27	CARDINAL
ftr-459	169	2	section 7805(a	LAW
ftr-459	170	1	3:2	CARDINAL
ftr-459	170	2	irs	ORG
ftr-459	170	3	legislative.29	ORG
ftr-459	170	4	irs	ORG
ftr-459	175	1	'32	DATE
ftr-459	176	1	rules.33	PERSON
ftr-459	177	1	fcc	ORG
ftr-459	178	1	450	CARDINAL
ftr-459	178	2	582	CARDINAL
ftr-459	178	3	594	CARDINAL
ftr-459	178	4	1981	DATE
ftr-459	180	1	20	CARDINAL
ftr-459	180	2	354 &	ORG
ftr-459	181	1	irs	ORG
ftr-459	182	1	28	CARDINAL
ftr-459	183	1	469(1	MONEY
ftr-459	184	1	1504(a)(5	DATE
ftr-459	185	1	29	CARDINAL
ftr-459	186	1	20	CARDINAL
ftr-459	186	2	356	CARDINAL
ftr-459	186	3	asimow	ORG
ftr-459	186	4	20	CARDINAL
ftr-459	187	1	390	CARDINAL
ftr-459	189	1	30	CARDINAL
ftr-459	190	1	5 u.s.c	QUANTITY
ftr-459	191	1	1994	DATE
ftr-459	192	1	601.601	CARDINAL
ftr-459	194	1	michael asimow	PERSON
ftr-459	194	2	california	GPE
ftr-459	194	3	42	CARDINAL
ftr-459	194	4	ucla l. rev	PERSON
ftr-459	194	5	1157	CARDINAL
ftr-459	194	6	1194	CARDINAL
ftr-459	194	7	1995	DATE
ftr-459	195	1	32	CARDINAL
ftr-459	195	2	1	CARDINAL
ftr-459	195	3	kenneth c. davis	PERSON
ftr-459	195	4	richard j. pierce	PERSON
ftr-459	195	5	jr.	PERSON
ftr-459	195	6	3.2	CARDINAL
ftr-459	195	7	111	CARDINAL
ftr-459	195	8	3d	CARDINAL
ftr-459	195	9	1994	DATE
ftr-459	195	10	batterton v. francis	PERSON
ftr-459	195	11	432	CARDINAL
ftr-459	195	12	416	CARDINAL
ftr-459	195	13	1977	DATE
ftr-459	195	14	kevin w. saunders	PERSON
ftr-459	196	1	30	CARDINAL
ftr-459	197	1	l. rev	PERSON
ftr-459	197	2	769	CARDINAL
ftr-459	197	3	770	CARDINAL
ftr-459	197	4	1988	DATE
ftr-459	197	5	5 u.s.c	CARDINAL
ftr-459	199	1	hearst	ORG
ftr-459	199	2	nlrb v. hearst	PERSON
ftr-459	199	3	publications, inc.	ORG
ftr-459	199	4	322	CARDINAL
ftr-459	199	5	111	CARDINAL
ftr-459	200	1	pierce	PERSON
ftr-459	200	2	19	CARDINAL
ftr-459	200	3	348	CARDINAL
ftr-459	200	4	hearst review	ORG
ftr-459	201	1	33	CARDINAL
ftr-459	202	1	packard motor car co.	ORG
ftr-459	202	2	nlrb	ORG
ftr-459	203	1	330	CARDINAL
ftr-459	203	2	485	CARDINAL
ftr-459	203	3	1947	DATE
ftr-459	203	4	skidmore	PERSON
ftr-459	203	5	skidmore v. swift & co.	ORG
ftr-459	203	6	323	CARDINAL
ftr-459	203	7	134	CARDINAL
ftr-459	204	1	skidmore	PERSON
ftr-459	204	2	the supreme court	ORG
ftr-459	205	1	19961	DATE
ftr-459	205	2	florida	GPE
ftr-459	206	1	congress	ORG
ftr-459	207	1	5	CARDINAL
ftr-459	207	2	one	CARDINAL
ftr-459	209	1	36 two	CARDINAL
ftr-459	209	2	treasury	ORG
ftr-459	209	3	section 7805(a	LAW
ftr-459	210	1	united states,38	ORG
ftr-459	210	2	the supreme court	ORG
ftr-459	214	1	140	CARDINAL
ftr-459	215	1	saunders	ORG
ftr-459	215	2	32	CARDINAL
ftr-459	215	3	770	CARDINAL
ftr-459	215	4	771 & n.14	DATE
ftr-459	217	1	galler	ORG
ftr-459	217	2	11	CARDINAL
ftr-459	217	3	863 & n.123	ORG
ftr-459	217	4	864	CARDINAL
ftr-459	218	1	34	CARDINAL
ftr-459	219	1	merrill	ORG
ftr-459	219	2	4	CARDINAL
ftr-459	219	3	972	CARDINAL
ftr-459	220	1	supra	PERSON
ftr-459	220	2	11	CARDINAL
ftr-459	220	3	35	CARDINAL
ftr-459	221	1	colin s. diver	PERSON
ftr-459	221	2	133	CARDINAL
ftr-459	221	3	l. rev	PERSON
ftr-459	221	4	549	CARDINAL
ftr-459	221	5	562	CARDINAL
ftr-459	221	6	1985	DATE
ftr-459	221	7	merrill	ORG
ftr-459	221	8	4	CARDINAL
ftr-459	221	9	972-75	CARDINAL
ftr-459	221	10	david r. woodward & ronald m. levin	PERSON
ftr-459	221	11	31	CARDINAL
ftr-459	222	1	l. rev	PERSON
ftr-459	222	2	329	CARDINAL
ftr-459	222	3	332	CARDINAL
ftr-459	223	1	36	CARDINAL
ftr-459	224	1	merrill	ORG
ftr-459	224	2	4	CARDINAL
ftr-459	224	3	972	CARDINAL
ftr-459	225	1	37	DATE
ftr-459	226	1	the supreme court	ORG
ftr-459	226	2	congress	ORG
ftr-459	227	1	26	CARDINAL
ftr-459	230	1	499	CARDINAL
ftr-459	230	2	554	CARDINAL
ftr-459	230	3	560-61	CARDINAL
ftr-459	230	4	1991	DATE
ftr-459	232	1	38	CARDINAL
ftr-459	232	2	440	CARDINAL
ftr-459	233	1	472	CARDINAL
ftr-459	233	2	1979	DATE
ftr-459	234	1	39	CARDINAL
ftr-459	235	1	477	CARDINAL
ftr-459	236	1	3:2	CARDINAL
ftr-459	236	2	congress	ORG
ftr-459	236	3	the supreme court	ORG
ftr-459	236	4	section 501(c)(6	LAW
ftr-459	237	1	section 501(c)(6	LAW
ftr-459	243	1	2	CARDINAL
ftr-459	243	2	the supreme court	ORG
ftr-459	243	3	roivwan cos.	ORG
ftr-459	243	4	i. united states	PERSON
ftr-459	243	5	section 7805(a	LAW
ftr-459	244	1	' 3	DATE
ftr-459	246	1	40	DATE
ftr-459	248	1	484	CARDINAL
ftr-459	249	1	42	CARDINAL
ftr-459	250	1	20	CARDINAL
ftr-459	251	1	357	CARDINAL
ftr-459	251	2	43	CARDINAL
ftr-459	252	1	452	CARDINAL
ftr-459	252	2	247	CARDINAL
ftr-459	252	3	253	CARDINAL
ftr-459	252	4	1981	DATE
ftr-459	253	1	19961	DATE
ftr-459	253	2	florida	GPE
ftr-459	254	1	uncertain.46	ORG
ftr-459	254	2	one	CARDINAL
ftr-459	254	3	three	CARDINAL
ftr-459	254	4	one	CARDINAL
ftr-459	257	1	one	CARDINAL
ftr-459	258	1	nalle	PERSON
ftr-459	258	2	commissioner,47	NORP
ftr-459	259	1	fifth	ORDINAL
ftr-459	260	1	'49	DATE
ftr-459	260	2	fifth	ORDINAL
ftr-459	260	3	congress	ORG
ftr-459	261	1	44	CARDINAL
ftr-459	261	2	4	CARDINAL
ftr-459	261	3	boris i. bittker & lawrence lokken	ORG
ftr-459	261	4	110.4.2	DATE
ftr-459	261	5	110	CARDINAL
ftr-459	261	6	2d	DATE
ftr-459	261	7	1992	DATE
ftr-459	262	1	45	CARDINAL
ftr-459	263	1	griffin indus	PERSON
ftr-459	263	2	v. united states	GPE
ftr-459	263	3	27	CARDINAL
ftr-459	265	1	183	CARDINAL
ftr-459	265	2	196	CARDINAL
ftr-459	266	1	1992	DATE
ftr-459	266	2	ii	ORG
ftr-459	266	3	1072	DATE
ftr-459	267	1	fed	ORG
ftr-459	267	2	cir	ORG
ftr-459	267	3	1993	DATE
ftr-459	267	4	pepcol mfg. co.	ORG
ftr-459	268	1	13	CARDINAL
ftr-459	268	2	355	CARDINAL
ftr-459	268	3	357	CARDINAL
ftr-459	268	4	10th	ORDINAL
ftr-459	268	5	1993	DATE
ftr-459	268	6	28	CARDINAL
ftr-459	268	7	1013	CARDINAL
ftr-459	268	8	10th	ORDINAL
ftr-459	268	9	1994	DATE
ftr-459	269	1	46	DATE
ftr-459	270	1	sidney a. shapiro & richard e. levy	ORG
ftr-459	270	2	44	CARDINAL
ftr-459	270	3	duke l.j	PERSON
ftr-459	270	4	1051	CARDINAL
ftr-459	270	5	1995	DATE
ftr-459	271	1	47	CARDINAL
ftr-459	272	1	99 t.c	QUANTITY
ftr-459	272	2	187	CARDINAL
ftr-459	272	3	1992	DATE
ftr-459	272	4	997	CARDINAL
ftr-459	272	5	1134	CARDINAL
ftr-459	272	6	5th	ORDINAL
ftr-459	272	7	1993	DATE
ftr-459	272	8	55	CARDINAL
ftr-459	272	9	189	CARDINAL
ftr-459	272	10	5th	ORDINAL
ftr-459	272	11	1995	DATE
ftr-459	273	1	48	DATE
ftr-459	274	1	nalle	PERSON
ftr-459	274	2	99 t.c	QUANTITY
ftr-459	275	1	191	CARDINAL
ftr-459	275	2	nalle	ORG
ftr-459	275	3	997 f.2d	QUANTITY
ftr-459	275	4	1136	CARDINAL
ftr-459	276	1	49	DATE
ftr-459	277	1	99	CARDINAL
ftr-459	278	1	195	CARDINAL
ftr-459	278	2	50	CARDINAL
ftr-459	278	3	1137	DATE
ftr-459	279	1	51	CARDINAL
ftr-459	280	1	1138	DATE
ftr-459	281	1	3:2	CARDINAL
ftr-459	282	1	three	CARDINAL
ftr-459	283	1	three	CARDINAL
ftr-459	283	2	the united states court of federal	ORG
ftr-459	284	1	2	CARDINAL
ftr-459	284	2	first	ORDINAL
ftr-459	285	1	95%	PERCENT
ftr-459	286	1	washington	GPE
ftr-459	286	2	dc	GPE
ftr-459	286	3	19	CARDINAL
ftr-459	287	1	15-year	DATE
ftr-459	287	2	6	CARDINAL
ftr-459	288	1	8	CARDINAL
ftr-459	288	2	the united states court	GPE
ftr-459	289	1	9	CARDINAL
ftr-459	289	2	1982	DATE
ftr-459	289	3	1992	DATE
ftr-459	290	1	approximately one-third	CARDINAL
ftr-459	292	1	52	CARDINAL
ftr-459	293	1	28	CARDINAL
ftr-459	294	1	1346	CARDINAL
ftr-459	294	2	1988	DATE
ftr-459	295	1	53	CARDINAL
ftr-459	295	2	6213	DATE
ftr-459	296	1	54	DATE
ftr-459	297	1	new york	GPE
ftr-459	297	2	46	CARDINAL
ftr-459	297	3	819	CARDINAL
ftr-459	297	4	821	CARDINAL
ftr-459	297	5	feb. 12. 1990	DATE
ftr-459	298	1	55	CARDINAL
ftr-459	298	2	irc §§	ORG
ftr-459	298	3	7443	DATE
ftr-459	298	4	7445-7446	DATE
ftr-459	298	5	44	CARDINAL
ftr-459	299	1	115.21	CARDINAL
ftr-459	299	2	115	CARDINAL
ftr-459	299	3	56	DATE
ftr-459	301	1	57	CARDINAL
ftr-459	302	1	new york	GPE
ftr-459	302	2	supra	PERSON
ftr-459	302	3	54	DATE
ftr-459	302	4	821	CARDINAL
ftr-459	304	1	58	CARDINAL
ftr-459	305	1	lee a. sheppard	PERSON
ftr-459	306	1	46	CARDINAL
ftr-459	306	2	762	CARDINAL
ftr-459	306	3	763	CARDINAL
ftr-459	306	4	feb. 12, 1990	DATE
ftr-459	307	1	59	CARDINAL
ftr-459	307	2	7422	DATE
ftr-459	307	3	28	CARDINAL
ftr-459	308	1	1346(a)(1	CARDINAL
ftr-459	309	1	1402(a)(1	CARDINAL
ftr-459	309	2	1988	DATE
ftr-459	310	1	60	CARDINAL
ftr-459	313	1	102-572	CARDINAL
ftr-459	313	2	902	PRODUCT
ftr-459	313	3	106	CARDINAL
ftr-459	314	1	4516	DATE
ftr-459	315	1	james w. moore	PERSON
ftr-459	316	1	moore	PERSON
ftr-459	316	2	7	CARDINAL
ftr-459	316	3	7	CARDINAL
ftr-459	317	1	61	CARDINAL
ftr-459	318	1	sheppard	ORG
ftr-459	318	2	58	DATE
ftr-459	318	3	764	CARDINAL
ftr-459	319	1	62	CARDINAL
ftr-459	320	1	william a. klein	PERSON
ftr-459	320	2	joseph bankman	PERSON
ftr-459	320	3	47 10th ed. 1995	DATE
ftr-459	321	1	1996	DATE
ftr-459	321	2	florida	GPE
ftr-459	321	3	two	CARDINAL
ftr-459	322	1	the united states court of federal	ORG
ftr-459	322	2	cases.64	PERSON
ftr-459	322	3	resides.65	ORG
ftr-459	323	1	1970	DATE
ftr-459	324	1	67	CARDINAL
ftr-459	325	1	specialized	ORG
ftr-459	325	2	iii court	PERSON
ftr-459	329	1	one	CARDINAL
ftr-459	330	1	i.	PERSON
ftr-459	330	2	chevron	ORG
ftr-459	330	3	legisla63	PERSON
ftr-459	331	1	bittker & lokken	ORG
ftr-459	331	2	44	DATE
ftr-459	331	3	115.7	CARDINAL
ftr-459	331	4	115-60	CARDINAL
ftr-459	331	5	64	CARDINAL
ftr-459	332	1	28	CARDINAL
ftr-459	333	1	1295	CARDINAL
ftr-459	333	2	1994	DATE
ftr-459	336	1	new york	GPE
ftr-459	336	2	supra	PERSON
ftr-459	336	3	54	DATE
ftr-459	336	4	827	CARDINAL
ftr-459	336	5	65	DATE
ftr-459	338	1	66	CARDINAL
ftr-459	340	1	67	CARDINAL
ftr-459	341	1	golsen v. commissioner	PERSON
ftr-459	341	2	54	CARDINAL
ftr-459	341	3	742	CARDINAL
ftr-459	341	4	757	CARDINAL
ftr-459	341	5	1970	DATE
ftr-459	341	6	445	CARDINAL
ftr-459	341	7	985	CARDINAL
ftr-459	341	8	10th	ORDINAL
ftr-459	341	9	1971	DATE
ftr-459	342	1	404	CARDINAL
ftr-459	342	2	940	CARDINAL
ftr-459	342	3	1971	DATE
ftr-459	344	1	delta metalforming co.	ORG
ftr-459	345	1	37	CARDINAL
ftr-459	345	2	1485	CARDINAL
ftr-459	345	3	1488-89	DATE
ftr-459	345	4	t.c.	ORG
ftr-459	345	5	p-h	ORG
ftr-459	345	6	1978	DATE
ftr-459	345	7	632	CARDINAL
ftr-459	345	8	442	CARDINAL
ftr-459	345	9	5th	ORDINAL
ftr-459	345	10	1980	DATE
ftr-459	346	1	455	CARDINAL
ftr-459	346	2	906	CARDINAL
ftr-459	346	3	1982	DATE
ftr-459	346	4	kent v. commissioner	PERSON
ftr-459	346	5	61	CARDINAL
ftr-459	346	6	133	CARDINAL
ftr-459	346	7	1973	DATE
ftr-459	347	1	3:2	CARDINAL
ftr-459	348	1	chevron	ORG
ftr-459	349	1	chevron	ORG
ftr-459	349	2	the environmental protection agency	ORG
ftr-459	350	1	6s	CARDINAL
ftr-459	350	2	first	ORDINAL
ftr-459	350	3	congress	ORG
ftr-459	351	1	congress	ORG
ftr-459	351	2	congress	ORG
ftr-459	352	1	congress	ORG
ftr-459	356	1	68	CARDINAL
ftr-459	357	1	pierce et al.	PERSON
ftr-459	357	2	19	CARDINAL
ftr-459	357	3	350	CARDINAL
ftr-459	358	1	the environmental protection agency	ORG
ftr-459	358	2	epa	ORG
ftr-459	359	1	1981	DATE
ftr-459	359	2	epa	ORG
ftr-459	362	1	69	CARDINAL
ftr-459	363	1	chevron u.s.a., inc.	ORG
ftr-459	363	2	467	CARDINAL
ftr-459	363	3	837	CARDINAL
ftr-459	364	1	84244	DATE
ftr-459	364	2	1984	DATE
ftr-459	366	1	19961	DATE
ftr-459	366	2	florida	GPE
ftr-459	366	3	one7	PERSON
ftr-459	366	4	two	CARDINAL
ftr-459	367	1	one	CARDINAL
ftr-459	367	2	chevron	ORG
ftr-459	368	1	chevron	ORG
ftr-459	369	1	chevron	ORG
ftr-459	370	1	73	CARDINAL
ftr-459	371	1	chevron	ORG
ftr-459	371	2	silent.74 chevron	PERSON
ftr-459	372	1	scalia	PERSON
ftr-459	372	2	chevron	ORG
ftr-459	373	1	70	CARDINAL
ftr-459	373	2	467	CARDINAL
ftr-459	373	3	u.s.	GPE
ftr-459	373	4	843	CARDINAL
ftr-459	374	1	71	CARDINAL
ftr-459	375	1	merrill	ORG
ftr-459	375	2	4	CARDINAL
ftr-459	375	3	977	CARDINAL
ftr-459	375	4	72	DATE
ftr-459	377	1	20	CARDINAL
ftr-459	377	2	352	CARDINAL
ftr-459	377	3	139	CARDINAL
ftr-459	377	4	chevron	ORG
ftr-459	378	1	73	CARDINAL
ftr-459	379	1	merrill	ORG
ftr-459	379	2	4	CARDINAL
ftr-459	379	3	969	CARDINAL
ftr-459	380	1	chevron	ORG
ftr-459	380	2	90	CARDINAL
ftr-459	381	1	l. rev	PERSON
ftr-459	381	2	2071	CARDINAL
ftr-459	381	3	2075 & n.26 (	ORG
ftr-459	381	4	1990	DATE
ftr-459	381	5	chevron	ORG
ftr-459	381	6	congress	ORG
ftr-459	382	1	74	CARDINAL
ftr-459	383	1	saunders	ORG
ftr-459	383	2	supra	PERSON
ftr-459	383	3	32	CARDINAL
ftr-459	383	4	775	CARDINAL
ftr-459	384	1	75	CARDINAL
ftr-459	385	1	783	CARDINAL
ftr-459	386	1	706	CARDINAL
ftr-459	387	1	76	DATE
ftr-459	388	1	merrill	ORG
ftr-459	388	2	4	CARDINAL
ftr-459	388	3	360	CARDINAL
ftr-459	390	1	william n. eskridge	PERSON
ftr-459	390	2	jr.	PERSON
ftr-459	390	3	37	CARDINAL
ftr-459	390	4	ucla l. rev	PERSON
ftr-459	391	1	621	CARDINAL
ftr-459	391	2	1990	DATE
ftr-459	392	1	michael herz	PERSON
ftr-459	392	2	scalia	PERSON
ftr-459	392	3	12	CARDINAL
ftr-459	392	4	cardozo l. rev	PERSON
ftr-459	392	5	1663	CARDINAL
ftr-459	392	6	1991	DATE
ftr-459	392	7	pierce	ORG
ftr-459	392	8	supra	PERSON
ftr-459	392	9	13	CARDINAL
ftr-459	392	10	william d. popkin	PERSON
ftr-459	392	11	scalia	PERSON
ftr-459	392	12	76	CARDINAL
ftr-459	393	1	l. rev	PERSON
ftr-459	393	2	1133	CARDINAL
ftr-459	393	3	1992	DATE
ftr-459	393	4	nicholas s. zeppos	PERSON
ftr-459	393	5	scalia	PERSON
ftr-459	393	6	12	CARDINAL
ftr-459	393	7	cardozo l. rev	PERSON
ftr-459	394	1	1597	CARDINAL
ftr-459	394	2	1991	DATE
ftr-459	395	1	3:2	CARDINAL
ftr-459	397	1	chevron	ORG
ftr-459	397	2	scalia	PERSON
ftr-459	399	1	congress	ORG
ftr-459	400	1	9	CARDINAL
ftr-459	400	2	article 1 requirements	LAW
ftr-459	401	1	congress	ORG
ftr-459	401	2	1	CARDINAL
ftr-459	402	1	merrill	ORG
ftr-459	402	2	scalia	PERSON
ftr-459	402	3	78	CARDINAL
ftr-459	404	1	antonin scalia	PERSON
ftr-459	404	2	1989	DATE
ftr-459	404	3	duke lj	PERSON
ftr-459	404	4	511	CARDINAL
ftr-459	404	5	521	CARDINAL
ftr-459	405	1	scalia	PERSON
ftr-459	405	2	chevron	ORG
ftr-459	407	1	chevron	ORG
ftr-459	409	1	ferc	ORG
ftr-459	409	2	777	CARDINAL
ftr-459	409	3	1.7-8	PERCENT
ftr-459	409	4	d.c	GPE
ftr-459	409	5	cir	ORG
ftr-459	409	6	1985	DATE
ftr-459	409	7	scalia	PERSON
ftr-459	409	8	j.	PERSON
ftr-459	410	1	80	CARDINAL
ftr-459	411	1	wisconsin pub	ORG
ftr-459	412	1	501	CARDINAL
ftr-459	412	2	597	CARDINAL
ftr-459	412	3	615	CARDINAL
ftr-459	412	4	199 1	CARDINAL
ftr-459	412	5	scalia	PERSON
ftr-459	412	6	j.	PERSON
ftr-459	412	7	chisom v. roemer	PERSON
ftr-459	412	8	501	CARDINAL
ftr-459	412	9	380	CARDINAL
ftr-459	412	10	405	CARDINAL
ftr-459	412	11	1991	DATE
ftr-459	412	12	scalia	PERSON
ftr-459	412	13	j.	PERSON
ftr-459	412	14	pennsylvania v. union gas co.	ORG
ftr-459	412	15	491	CARDINAL
ftr-459	412	16	1. 30 (	PERCENT
ftr-459	412	17	scalia	PERSON
ftr-459	414	1	81	CARDINAL
ftr-459	415	1	blanchard v. bergeron	PERSON
ftr-459	415	2	489	CARDINAL
ftr-459	415	3	98-99 (	PERCENT
ftr-459	415	4	1989	DATE
ftr-459	415	5	scalia	PERSON
ftr-459	415	6	j.	PERSON
ftr-459	416	1	82	CARDINAL
ftr-459	417	1	daniel a. farber & philip	PERSON
ftr-459	417	2	74	CARDINAL
ftr-459	418	1	l. rev	PERSON
ftr-459	418	2	423	CARDINAL
ftr-459	418	3	437	CARDINAL
ftr-459	418	4	1988	DATE
ftr-459	419	1	19961	DATE
ftr-459	419	2	florida	GPE
ftr-459	419	3	justice kennedy	PERSON
ftr-459	421	1	one	CARDINAL
ftr-459	422	1	first	ORDINAL
ftr-459	423	1	two	CARDINAL
ftr-459	424	1	two	CARDINAL
ftr-459	424	2	chevron	ORG
ftr-459	425	1	merrill	PERSON
ftr-459	425	2	chevron	ORG
ftr-459	425	3	the supreme court	ORG
ftr-459	426	1	1992	DATE
ftr-459	426	2	40	CARDINAL
ftr-459	426	3	history.86	NORP
ftr-459	426	4	merrill	ORG
ftr-459	426	5	chevron	ORG
ftr-459	429	1	chevron	ORG
ftr-459	430	1	chevron	ORG
ftr-459	432	1	83	CARDINAL
ftr-459	433	1	merrill	ORG
ftr-459	433	2	4	CARDINAL
ftr-459	433	3	84	DATE
ftr-459	434	1	national r.r. passenger corp.	ORG
ftr-459	434	2	v. boston & maine corp.	ORG
ftr-459	434	3	503	CARDINAL
ftr-459	434	4	407	CARDINAL
ftr-459	434	5	417	CARDINAL
ftr-459	435	1	85	CARDINAL
ftr-459	436	1	chevron	ORG
ftr-459	436	2	the supreme court	ORG
ftr-459	437	1	merrill	ORG
ftr-459	437	2	4	CARDINAL
ftr-459	437	3	359	CARDINAL
ftr-459	437	4	86	CARDINAL
ftr-459	438	1	356	CARDINAL
ftr-459	439	1	87	CARDINAL
ftr-459	440	1	372	CARDINAL
ftr-459	441	1	3:2	CARDINAL
ftr-459	442	1	second	ORDINAL
ftr-459	443	1	chevron	ORG
ftr-459	443	2	first	ORDINAL
ftr-459	443	3	second	ORDINAL
ftr-459	446	1	chevron	ORG
ftr-459	446	2	two 1989	DATE
ftr-459	446	3	first	ORDINAL
ftr-459	446	4	1992	DATE
ftr-459	446	5	one	CARDINAL
ftr-459	446	6	the tax court	ORG
ftr-459	446	7	three	CARDINAL
ftr-459	447	1	a particular year	DATE
ftr-459	447	2	prior years	DATE
ftr-459	447	3	section 1.5936a(b)(5	LAW
ftr-459	447	4	section 593	LAW
ftr-459	447	5	nol	PRODUCT
ftr-459	448	1	88	DATE
ftr-459	449	1	15	CARDINAL
ftr-459	450	1	merrill	ORG
ftr-459	450	2	first	ORDINAL
ftr-459	450	3	the supreme court's	ORG
ftr-459	451	1	chevron	ORG
ftr-459	452	1	years	DATE
ftr-459	452	2	chevron	ORG
ftr-459	454	1	chevron	ORG
ftr-459	455	1	merrill	ORG
ftr-459	455	2	4	CARDINAL
ftr-459	455	3	983 &	ORG
ftr-459	457	1	90	CARDINAL
ftr-459	458	1	91	CARDINAL
ftr-459	459	1	172	CARDINAL
ftr-459	459	2	19961	DATE
ftr-459	459	3	florida	GPE
ftr-459	460	1	the tax reform act of	LAW
ftr-459	460	2	1969	DATE
ftr-459	460	3	section 593	LAW
ftr-459	460	4	1970	DATE
ftr-459	460	5	1978.95	CARDINAL
ftr-459	461	1	the tax court	ORG
ftr-459	461	2	first	ORDINAL
ftr-459	461	3	13	CARDINAL
ftr-459	461	4	pacific first	ORG
ftr-459	461	5	7	CARDINAL
ftr-459	461	6	two	CARDINAL
ftr-459	461	7	three	CARDINAL
ftr-459	462	1	first	ORDINAL
ftr-459	464	1	congress	ORG
ftr-459	465	1	99	CARDINAL
ftr-459	466	1	1951	DATE
ftr-459	466	2	senate	ORG
ftr-459	466	3	1962	DATE
ftr-459	466	4	1969	DATE
ftr-459	466	5	1969	DATE
ftr-459	466	6	senate	ORG
ftr-459	467	1	92	CARDINAL
ftr-459	468	1	1.593-6(b)(2)(iv	DATE
ftr-459	468	2	1965	DATE
ftr-459	469	1	58	CARDINAL
ftr-459	469	2	246	CARDINAL
ftr-459	470	1	93	CARDINAL
ftr-459	471	1	60% to 40%	PERCENT
ftr-459	471	2	ten-year	DATE
ftr-459	472	1	1969	DATE
ftr-459	474	1	91-172	CARDINAL
ftr-459	474	2	83	CARDINAL
ftr-459	475	1	488	CARDINAL
ftr-459	475	2	619	CARDINAL
ftr-459	476	1	1969	DATE
ftr-459	476	2	section 593	LAW
ftr-459	476	3	3 to 10 years	DATE
ftr-459	477	1	94	CARDINAL
ftr-459	478	1	36	CARDINAL
ftr-459	479	1	15050	DATE
ftr-459	479	2	1971	DATE
ftr-459	480	1	95	CARDINAL
ftr-459	481	1	7549	DATE
ftr-459	481	2	1978-1	DATE
ftr-459	481	3	185	CARDINAL
ftr-459	481	4	7626,	DATE
ftr-459	481	5	1979-2	DATE
ftr-459	481	6	239	CARDINAL
ftr-459	482	1	96	CARDINAL
ftr-459	483	1	94	CARDINAL
ftr-459	485	1	101	CARDINAL
ftr-459	485	2	1990	DATE
ftr-459	485	3	961 f.2d 800	MONEY
ftr-459	485	4	9th	ORDINAL
ftr-459	486	1	506	CARDINAL
ftr-459	486	2	873	CARDINAL
ftr-459	486	3	1992	DATE
ftr-459	487	1	97	CARDINAL
ftr-459	487	2	pacific first fed	ORG
ftr-459	488	1	94	CARDINAL
ftr-459	489	1	106-07	DATE
ftr-459	489	2	98	CARDINAL
ftr-459	489	3	nol	PERSON
ftr-459	490	1	107-08	DATE
ftr-459	491	1	99	CARDINAL
ftr-459	492	1	108	CARDINAL
ftr-459	492	2	united states	GPE
ftr-459	492	3	vogel fertilizer co.	ORG
ftr-459	492	4	455	CARDINAL
ftr-459	492	5	26	CARDINAL
ftr-459	492	6	1982	DATE
ftr-459	493	1	3:2	CARDINAL
ftr-459	493	2	irs	ORG
ftr-459	494	1	congress	ORG
ftr-459	494	2	section 593	LAW
ftr-459	495	1	congress	ORG
ftr-459	495	2	nol	ORG
ftr-459	495	3	congress	ORG
ftr-459	496	1	10 2	CARDINAL
ftr-459	496	2	3	CARDINAL
ftr-459	496	3	nol	ORG
ftr-459	497	1	congress	ORG
ftr-459	497	2	7 additional years	DATE
ftr-459	505	1	sixth	ORDINAL
ftr-459	505	2	first	ORDINAL
ftr-459	505	3	chevron	ORG
ftr-459	506	1	100	CARDINAL
ftr-459	507	1	110	CARDINAL
ftr-459	508	1	101	CARDINAL
ftr-459	509	1	113	CARDINAL
ftr-459	509	2	102	CARDINAL
ftr-459	510	1	112	CARDINAL
ftr-459	510	2	103	CARDINAL
ftr-459	511	1	119	CARDINAL
ftr-459	511	2	j.	PERSON
ftr-459	512	1	104	CARDINAL
ftr-459	513	1	120-21	DATE
ftr-459	513	2	florida	GPE
ftr-459	513	3	5	CARDINAL
ftr-459	514	1	sixth	ORDINAL
ftr-459	514	2	congress	ORG
ftr-459	514	3	section 7805(a	LAW
ftr-459	514	4	1 6	CARDINAL
ftr-459	514	5	sixth	ORDINAL
ftr-459	515	1	supreme court	ORG
ftr-459	515	2	'07	DATE
ftr-459	515	3	ninth	ORDINAL
ftr-459	515	4	seventh	ORDINAL
ftr-459	516	1	two	CARDINAL
ftr-459	516	2	sixth	ORDINAL
ftr-459	517	1	seventh	ORDINAL
ftr-459	517	2	two	CARDINAL
ftr-459	518	1	9	CARDINAL
ftr-459	518	2	ninth	ORDINAL
ftr-459	519	1	ninth	ORDINAL
ftr-459	520	1	2	CARDINAL
ftr-459	520	2	seventh	ORDINAL
ftr-459	520	3	ninth	ORDINAL
ftr-459	522	1	105	CARDINAL
ftr-459	523	1	948	CARDINAL
ftr-459	523	2	289	CARDINAL
ftr-459	523	3	6th	ORDINAL
ftr-459	523	4	1991	DATE
ftr-459	524	1	pacific first	LOC
ftr-459	526	1	59	CARDINAL
ftr-459	527	1	cch	PERSON
ftr-459	527	2	85	DATE
ftr-459	527	3	t.c.	GPE
ftr-459	527	4	p-h	ORG
ftr-459	527	5	90,129	CARDINAL
ftr-459	527	6	1990	DATE
ftr-459	527	7	948	CARDINAL
ftr-459	527	8	289	CARDINAL
ftr-459	527	9	6th	ORDINAL
ftr-459	527	10	1991	DATE
ftr-459	528	1	106	CARDINAL
ftr-459	529	1	948	CARDINAL
ftr-459	529	2	299-300	CARDINAL
ftr-459	529	3	107	CARDINAL
ftr-459	530	1	304	CARDINAL
ftr-459	530	2	108	CARDINAL
ftr-459	531	1	bell fed	ORG
ftr-459	532	1	40	CARDINAL
ftr-459	532	2	224	CARDINAL
ftr-459	532	3	7th	ORDINAL
ftr-459	532	4	1994	DATE
ftr-459	533	1	pacific first	ORG
ftr-459	533	2	fed	ORG
ftr-459	535	1	961	CARDINAL
ftr-459	535	2	800	CARDINAL
ftr-459	535	3	9th	ORDINAL
ftr-459	536	1	506	CARDINAL
ftr-459	536	2	873	CARDINAL
ftr-459	536	3	1992	DATE
ftr-459	537	1	109	CARDINAL
ftr-459	537	2	bell fed	ORG
ftr-459	537	3	40	CARDINAL
ftr-459	537	4	227	CARDINAL
ftr-459	538	1	110	CARDINAL
ftr-459	539	1	pacific first fed	ORG
ftr-459	539	2	961	CARDINAL
ftr-459	539	3	803	CARDINAL
ftr-459	539	4	111	CARDINAL
ftr-459	540	1	804	CARDINAL
ftr-459	541	1	112	CARDINAL
ftr-459	543	1	3:2	CARDINAL
ftr-459	544	1	section 593	LAW
ftr-459	547	1	two	CARDINAL
ftr-459	547	2	first	ORDINAL
ftr-459	548	1	sixth	ORDINAL
ftr-459	549	1	3	CARDINAL
ftr-459	549	2	chevron	ORG
ftr-459	552	1	6	CARDINAL
ftr-459	553	1	chevron	ORG
ftr-459	554	1	chevron	ORG
ftr-459	555	1	chevron	ORG
ftr-459	555	2	the environmental protection agency	ORG
ftr-459	556	1	8	CARDINAL
ftr-459	556	2	epa	ORG
ftr-459	556	3	only 113	CARDINAL
ftr-459	557	1	georgia	GPE
ftr-459	558	1	bank	ORG
ftr-459	558	2	98	CARDINAL
ftr-459	558	3	105	CARDINAL
ftr-459	558	4	1992	DATE
ftr-459	559	1	lth	ORG
ftr-459	559	2	1994	DATE
ftr-459	560	1	the tax court	ORG
ftr-459	560	2	54	CARDINAL
ftr-459	560	3	742	CARDINAL
ftr-459	560	4	1970	DATE
ftr-459	561	1	affd	PERSON
ftr-459	562	1	445	CARDINAL
ftr-459	562	2	985	CARDINAL
ftr-459	562	3	10th	ORDINAL
ftr-459	562	4	404	CARDINAL
ftr-459	562	5	940	CARDINAL
ftr-459	562	6	1971	DATE
ftr-459	563	1	sixth	ORDINAL
ftr-459	564	1	sixth	ORDINAL
ftr-459	564	2	pacific first	LOC
ftr-459	564	3	sixth	ORDINAL
ftr-459	565	1	georgia	GPE
ftr-459	565	2	fed	ORG
ftr-459	566	1	bank	ORG
ftr-459	566	2	98	CARDINAL
ftr-459	567	1	107	CARDINAL
ftr-459	568	1	114	CARDINAL
ftr-459	568	2	georgia fed	ORG
ftr-459	570	1	98	CARDINAL
ftr-459	571	1	108	CARDINAL
ftr-459	571	2	chevron u.s.a. inc.	ORG
ftr-459	572	1	council, inc.	ORG
ftr-459	572	2	467	CARDINAL
ftr-459	572	3	837	CARDINAL
ftr-459	572	4	843	CARDINAL
ftr-459	572	5	1984	DATE
ftr-459	573	1	115	CARDINAL
ftr-459	574	1	d.	NORP
ftr-459	574	2	quoting united states	GPE
ftr-459	574	3	v. garner	PERSON
ftr-459	574	4	767	CARDINAL
ftr-459	574	5	104	CARDINAL
ftr-459	574	6	116	CARDINAL
ftr-459	574	7	5th	ORDINAL
ftr-459	574	8	1985	DATE
ftr-459	575	1	116	CARDINAL
ftr-459	576	1	118	CARDINAL
ftr-459	577	1	117	CARDINAL
ftr-459	579	1	peter l. strauss	PERSON
ftr-459	579	2	one hundred fifty	CARDINAL
ftr-459	580	1	the supreme court's	ORG
ftr-459	580	2	87	CARDINAL
ftr-459	581	1	l. rev	PERSON
ftr-459	581	2	1093	CARDINAL
ftr-459	581	3	1126	CARDINAL
ftr-459	581	4	1987	DATE
ftr-459	582	1	118	CARDINAL
ftr-459	583	1	chevron	ORG
ftr-459	583	2	467	CARDINAL
ftr-459	583	3	u.s.	GPE
ftr-459	583	4	855	CARDINAL
ftr-459	583	5	857	CARDINAL
ftr-459	584	1	19961	DATE
ftr-459	584	2	florida	GPE
ftr-459	585	1	9	CARDINAL
ftr-459	585	2	the supreme court	ORG
ftr-459	585	3	epa	ORG
ftr-459	585	4	' 20	DATE
ftr-459	585	5	epa	ORG
ftr-459	588	1	congress	ORG
ftr-459	589	1	chevron	ORG
ftr-459	589	2	epa	ORG
ftr-459	589	3	the supreme court	ORG
ftr-459	589	4	irs	ORG
ftr-459	589	5	section 593	LAW
ftr-459	590	1	chevron	ORG
ftr-459	590	2	the tax court's	ORG
ftr-459	590	3	23	CARDINAL
ftr-459	590	4	supreme court	ORG
ftr-459	590	5	chevron	ORG
ftr-459	591	1	the supreme court	ORG
ftr-459	592	1	congress	ORG
ftr-459	593	1	124 119	CARDINAL
ftr-459	594	1	858	CARDINAL
ftr-459	595	1	120	CARDINAL
ftr-459	596	1	863	CARDINAL
ftr-459	597	1	121	CARDINAL
ftr-459	598	1	851	CARDINAL
ftr-459	599	1	122	CARDINAL
ftr-459	600	1	866	CARDINAL
ftr-459	601	1	123	CARDINAL
ftr-459	602	1	463	CARDINAL
ftr-459	602	2	29 (1983	DATE
ftr-459	603	1	124	CARDINAL
ftr-459	604	1	43	DATE
ftr-459	605	1	3:2	CARDINAL
ftr-459	605	2	regulation5	PERSON
ftr-459	605	3	the supreme court	ORG
ftr-459	606	1	chevron	ORG
ftr-459	606	2	epa	ORG
ftr-459	607	1	stephen breyer	PERSON
ftr-459	607	2	supreme court	ORG
ftr-459	609	1	' 12	DATE
ftr-459	609	2	593	CARDINAL
ftr-459	609	3	three	CARDINAL
ftr-459	610	1	central pennsylvania	LOC
ftr-459	610	2	conmissioner,2	PERSON
ftr-459	610	3	section 593	LAW
ftr-459	611	1	congress	ORG
ftr-459	612	1	congress	ORG
ftr-459	613	1	chevron	ORG
ftr-459	614	1	section 593	LAW
ftr-459	614	2	125	CARDINAL
ftr-459	615	1	shapiro	PERSON
ftr-459	615	2	the supreme court	ORG
ftr-459	616	1	shapiro & levy	ORG
ftr-459	616	2	46	DATE
ftr-459	617	1	1052	CARDINAL
ftr-459	618	1	126	CARDINAL
ftr-459	619	1	stephen breyer	PERSON
ftr-459	619	2	38	CARDINAL
ftr-459	620	1	l. rev	PERSON
ftr-459	620	2	363	CARDINAL
ftr-459	620	3	364	CARDINAL
ftr-459	620	4	1986	DATE
ftr-459	621	1	127	CARDINAL
ftr-459	622	1	104 t.c	QUANTITY
ftr-459	622	2	384	CARDINAL
ftr-459	622	3	1995	DATE
ftr-459	623	1	128	CARDINAL
ftr-459	624	1	396	CARDINAL
ftr-459	625	1	129	CARDINAL
ftr-459	627	1	396	CARDINAL
ftr-459	631	1	400	CARDINAL
ftr-459	632	1	131	CARDINAL
ftr-459	633	1	392	CARDINAL
ftr-459	633	2	19961	DATE
ftr-459	633	3	florida	GPE
ftr-459	633	4	chevron	ORG
ftr-459	634	1	chevron	ORG
ftr-459	634	2	sixth	ORDINAL
ftr-459	635	1	32	CARDINAL
ftr-459	635	2	chevron	ORG
ftr-459	635	3	ninth	ORDINAL
ftr-459	636	1	chevron	ORG
ftr-459	636	2	seventh	ORDINAL
ftr-459	637	1	ninth	ORDINAL
ftr-459	637	2	seventh	ORDINAL
ftr-459	637	3	chevron	ORG
ftr-459	638	1	irs	ORG
ftr-459	639	1	sixth	ORDINAL
ftr-459	639	2	chevron	ORG
ftr-459	639	3	chevron	ORG
ftr-459	640	1	'33	DATE
ftr-459	641	1	chevron	ORG
ftr-459	641	2	scalia	PERSON
ftr-459	642	1	'34	PRODUCT
ftr-459	642	2	scalia	PERSON
ftr-459	642	3	united states	GPE
ftr-459	643	1	burke	ORG
ftr-459	643	2	1964	DATE
ftr-459	643	3	section 104(a)(2	LAW
ftr-459	645	1	burke	ORG
ftr-459	645	2	132	CARDINAL
ftr-459	646	1	johnson city	PERSON
ftr-459	646	2	ctr	GPE
ftr-459	647	1	v. united states	GPE
ftr-459	647	2	999	CARDINAL
ftr-459	647	3	973	CARDINAL
ftr-459	647	4	977	CARDINAL
ftr-459	647	5	6th	ORDINAL
ftr-459	647	6	1993	DATE
ftr-459	648	1	sixth	ORDINAL
ftr-459	648	2	chevron	ORG
ftr-459	649	1	skidmore	PERSON
ftr-459	649	2	chevron	ORG
ftr-459	650	1	980	CARDINAL
ftr-459	651	1	133	CARDINAL
ftr-459	653	1	strauss	PERSON
ftr-459	653	2	supra	PERSON
ftr-459	653	3	120	CARDINAL
ftr-459	653	4	1126	CARDINAL
ftr-459	653	5	second	ORDINAL
ftr-459	657	1	134	CARDINAL
ftr-459	658	1	78	CARDINAL
ftr-459	659	1	135	CARDINAL
ftr-459	660	1	504	CARDINAL
ftr-459	660	2	229	CARDINAL
ftr-459	660	3	1992	DATE
ftr-459	661	1	136	CARDINAL
ftr-459	663	1	1.104-1(c	CARDINAL
ftr-459	665	1	3:2	CARDINAL
ftr-459	665	2	1964	DATE
ftr-459	666	1	scalia	PERSON
ftr-459	667	1	two	CARDINAL
ftr-459	667	2	scalia	PERSON
ftr-459	668	1	chevron	ORG
ftr-459	668	2	chevron	ORG
ftr-459	669	1	t]he supreme court	ORG
ftr-459	669	2	one	CARDINAL
ftr-459	671	1	chevron	ORG
ftr-459	672	1	chevron	ORG
ftr-459	673	1	sixth	ORDINAL
ftr-459	674	1	eighth	ORDINAL
ftr-459	674	2	as early as 1993	DATE
ftr-459	674	3	chevron	ORG
ftr-459	675	1	one recent eighth	CARDINAL
ftr-459	675	2	137	CARDINAL
ftr-459	676	1	504	CARDINAL
ftr-459	676	2	u.s.	GPE
ftr-459	676	3	242	CARDINAL
ftr-459	678	1	243-44	DATE
ftr-459	678	2	138	CARDINAL
ftr-459	682	1	104 t.c. 384	PERSON
ftr-459	682	2	391-92	MONEY
ftr-459	683	1	merrill	ORG
ftr-459	683	2	chevron	ORG
ftr-459	683	3	the supreme court	ORG
ftr-459	684	1	merrill	ORG
ftr-459	684	2	4	CARDINAL
ftr-459	684	3	merrill	ORG
ftr-459	684	4	4	CARDINAL
ftr-459	685	1	chevron	ORG
ftr-459	685	2	the supreme court's	ORG
ftr-459	686	1	cohen & spitzer	ORG
ftr-459	687	1	supra	PERSON
ftr-459	687	2	4	CARDINAL
ftr-459	688	1	65	DATE
ftr-459	688	2	105	CARDINAL
ftr-459	688	3	schuck & elliott	ORG
ftr-459	688	4	supra	PERSON
ftr-459	688	5	4	CARDINAL
ftr-459	688	6	1029-41	CARDINAL
ftr-459	689	1	139	CARDINAL
ftr-459	690	1	the united states court	GPE
ftr-459	691	1	lima	GPE
ftr-459	691	2	assocs. inc.	ORG
ftr-459	692	1	v. united states	GPE
ftr-459	692	2	944	CARDINAL
ftr-459	692	3	888	CARDINAL
ftr-459	692	4	fed	ORG
ftr-459	692	5	cir	ORG
ftr-459	693	1	199 1	CARDINAL
ftr-459	694	1	unisys corp.	ORG
ftr-459	695	1	v. united states	GPE
ftr-459	695	2	30	CARDINAL
ftr-459	696	1	ci	PERSON
ftr-459	696	2	552	CARDINAL
ftr-459	696	3	565	CARDINAL
ftr-459	696	4	1994	DATE
ftr-459	697	1	140	CARDINAL
ftr-459	697	2	hefti v. commissioner	PERSON
ftr-459	697	3	983	CARDINAL
ftr-459	697	4	868	CARDINAL
ftr-459	697	5	871	CARDINAL
ftr-459	697	6	8th	ORDINAL
ftr-459	697	7	1993	DATE
ftr-459	698	1	norwest corp.	ORG
ftr-459	699	1	69	CARDINAL
ftr-459	699	2	1404	CARDINAL
ftr-459	700	1	1996	DATE
ftr-459	700	2	florida	GPE
ftr-459	700	3	' 4'	DATE
ftr-459	701	1	42	CARDINAL
ftr-459	701	2	first	ORDINAL
ftr-459	701	3	congress	ORG
ftr-459	701	4	second	ORDINAL
ftr-459	703	1	seventh	ORDINAL
ftr-459	703	2	ninth	ORDINAL
ftr-459	704	1	nalle	GPE
ftr-459	704	2	fifth	ORDINAL
ftr-459	704	3	treasury	ORG
ftr-459	705	1	'44	DATE
ftr-459	707	1	45	CARDINAL
ftr-459	707	2	third	ORDINAL
ftr-459	707	3	du pont de nemours & co.	ORG
ftr-459	707	4	commissioner,46	ORG
ftr-459	708	1	chevron	ORG
ftr-459	708	2	47	DATE
ftr-459	709	1	14 141	CARDINAL
ftr-459	710	1	miller	ORG
ftr-459	710	2	v. united states	PERSON
ftr-459	710	3	65	CARDINAL
ftr-459	710	4	687	CARDINAL
ftr-459	710	5	1995	DATE
ftr-459	711	1	142	CARDINAL
ftr-459	713	1	ins. co.	ORG
ftr-459	714	1	65	CARDINAL
ftr-459	714	2	90	CARDINAL
ftr-459	714	3	93	CARDINAL
ftr-459	714	4	1995	DATE
ftr-459	716	1	american mutual life insurance co.	ORG
ftr-459	716	2	united states	GPE
ftr-459	716	3	43	CARDINAL
ftr-459	716	4	1172	CARDINAL
ftr-459	716	5	8th	ORDINAL
ftr-459	716	6	1994	DATE
ftr-459	716	7	m. reilly	PERSON
ftr-459	716	8	irs	ORG
ftr-459	716	9	69	CARDINAL
ftr-459	716	10	1179	CARDINAL
ftr-459	716	11	dec. 4, 1995	DATE
ftr-459	717	1	143	CARDINAL
ftr-459	717	2	997	CARDINAL
ftr-459	717	3	1134	CARDINAL
ftr-459	717	4	5th	ORDINAL
ftr-459	717	5	1993	DATE
ftr-459	718	1	144	CARDINAL
ftr-459	719	1	1138	DATE
ftr-459	720	1	145	CARDINAL
ftr-459	721	1	1138-39	DATE
ftr-459	722	1	78	CARDINAL
ftr-459	723	1	146	CARDINAL
ftr-459	724	1	41	CARDINAL
ftr-459	724	2	130	CARDINAL
ftr-459	724	3	3d	CARDINAL
ftr-459	724	4	1994	DATE
ftr-459	725	1	147	CARDINAL
ftr-459	726	1	135	CARDINAL
ftr-459	726	2	148	CARDINAL
ftr-459	727	1	135-36	DATE
ftr-459	729	1	135	CARDINAL
ftr-459	729	2	140	CARDINAL
ftr-459	729	3	149	CARDINAL
ftr-459	730	1	archer-daniels-midland co.	ORG
ftr-459	730	2	united states	GPE
ftr-459	730	3	37	CARDINAL
ftr-459	730	4	321	CARDINAL
ftr-459	730	5	7th	ORDINAL
ftr-459	730	6	1994	DATE
ftr-459	730	7	st. jude medical, inc.	PERSON
ftr-459	731	1	34	CARDINAL
ftr-459	731	2	1394	CARDINAL
ftr-459	731	3	1994	DATE
ftr-459	731	4	ann jackson	PERSON
ftr-459	732	1	15	CARDINAL
ftr-459	732	2	917	CARDINAL
ftr-459	732	3	9th	ORDINAL
ftr-459	732	4	1994	DATE
ftr-459	732	5	pepcol mfg. co.	ORG
ftr-459	733	1	13	CARDINAL
ftr-459	733	2	355	CARDINAL
ftr-459	733	3	10th	ORDINAL
ftr-459	733	4	1993	DATE
ftr-459	733	5	dow coming corp.	ORG
ftr-459	734	1	v. united states	GPE
ftr-459	734	2	984	CARDINAL
ftr-459	734	3	416	CARDINAL
ftr-459	734	4	fed	ORG
ftr-459	734	5	cir	ORG
ftr-459	734	6	1993	DATE
ftr-459	735	1	united states	GPE
ftr-459	735	2	957	CARDINAL
ftr-459	735	3	1420	CARDINAL
ftr-459	735	4	7th	ORDINAL
ftr-459	735	5	1992	DATE
ftr-459	735	6	brown v. united states	PERSON
ftr-459	735	7	890 f.2d	MONEY
ftr-459	735	8	1329	CARDINAL
ftr-459	735	9	5th	ORDINAL
ftr-459	735	10	1989	DATE
ftr-459	736	1	3:2	CARDINAL
ftr-459	736	2	chevron	ORG
ftr-459	739	1	50	CARDINAL
ftr-459	740	1	chevron	ORG
ftr-459	741	1	chevron	ORG
ftr-459	741	2	two	CARDINAL
ftr-459	742	1	chevron	ORG
ftr-459	744	1	1996	DATE
ftr-459	745	1	section 163(h)(2)(a	LAW
ftr-459	746	1	53	CARDINAL
ftr-459	747	1	tannenwald	PERSON
ftr-459	747	2	150	CARDINAL
ftr-459	748	1	third	ORDINAL
ftr-459	749	1	chevron u.s.a. inc.	ORG
ftr-459	750	1	general electric co.	ORG
ftr-459	750	2	v. gilbert	PERSON
ftr-459	751	1	du pont de nemours	ORG
ftr-459	751	2	41	CARDINAL
ftr-459	751	3	135	CARDINAL
ftr-459	752	1	third	ORDINAL
ftr-459	752	2	chevron	ORG
ftr-459	753	1	151	CARDINAL
ftr-459	756	1	104 t.c. 384	PERSON
ftr-459	756	2	392	CARDINAL
ftr-459	756	3	1995	DATE
ftr-459	757	1	tannenwald	PERSON
ftr-459	758	1	70	CARDINAL
ftr-459	759	1	152	CARDINAL
ftr-459	759	2	106	CARDINAL
ftr-459	761	1	2 (1996	DATE
ftr-459	762	1	153	CARDINAL
ftr-459	764	1	163-9(b)(2)(i)(a	CARDINAL
ftr-459	765	1	19961	DATE
ftr-459	765	2	florida	GPE
ftr-459	765	3	united states	GPE
ftr-459	765	4	vogel fertilizer co.	ORG
ftr-459	766	1	section 163(h)(2)(a	LAW
ftr-459	767	1	section 7805(a	LAW
ftr-459	767	2	treasury	ORG
ftr-459	768	1	' 55	DATE
ftr-459	769	1	56	CARDINAL
ftr-459	771	1	57	CARDINAL
ftr-459	771	2	chevron	ORG
ftr-459	772	1	sixth	ORDINAL
ftr-459	772	2	1991	DATE
ftr-459	772	3	chevron	ORG
ftr-459	773	1	pepcol manufacturing co.	ORG
ftr-459	774	1	1992	DATE
ftr-459	774	2	the day	DATE
ftr-459	774	3	georgia federal bank	ORG
ftr-459	774	4	154	CARDINAL
ftr-459	775	1	455	CARDINAL
ftr-459	775	2	24	DATE
ftr-459	775	3	1982	DATE
ftr-459	775	4	rowan cos.	PERSON
ftr-459	775	5	v. united states	PERSON
ftr-459	775	6	452	CARDINAL
ftr-459	775	7	247	CARDINAL
ftr-459	775	8	253	CARDINAL
ftr-459	775	9	1981	DATE
ftr-459	776	1	155	CARDINAL
ftr-459	777	1	22	DATE
ftr-459	778	1	156	CARDINAL
ftr-459	779	1	36	CARDINAL
ftr-459	780	1	157	CARDINAL
ftr-459	781	1	one	CARDINAL
ftr-459	782	1	103	CARDINAL
ftr-459	782	2	398	CARDINAL
ftr-459	782	3	408	CARDINAL
ftr-459	782	4	1994	DATE
ftr-459	782	5	affd	GPE
ftr-459	782	6	62	CARDINAL
ftr-459	782	7	136	CARDINAL
ftr-459	782	8	5th	ORDINAL
ftr-459	782	9	1995	DATE
ftr-459	782	10	chevron	ORG
ftr-459	784	1	409	CARDINAL
ftr-459	784	2	158	CARDINAL
ftr-459	786	1	schaefer v. commissioner	PERSON
ftr-459	786	2	105	CARDINAL
ftr-459	786	3	227	CARDINAL
ftr-459	786	4	1995	DATE
ftr-459	786	5	perkin-elmer corp.	ORG
ftr-459	787	1	103	CARDINAL
ftr-459	787	2	464	CARDINAL
ftr-459	787	3	1994	DATE
ftr-459	788	1	e. norman peterson	PERSON
ftr-459	788	2	102	CARDINAL
ftr-459	788	3	790	CARDINAL
ftr-459	788	4	1994	DATE
ftr-459	788	5	78	CARDINAL
ftr-459	788	6	795	CARDINAL
ftr-459	788	7	2d	DATE
ftr-459	788	8	1996	DATE
ftr-459	788	9	e.i. du pont de nemours	ORG
ftr-459	788	10	102	CARDINAL
ftr-459	788	11	1 (	CARDINAL
ftr-459	788	12	41	CARDINAL
ftr-459	788	13	130	CARDINAL
ftr-459	788	14	3d	CARDINAL
ftr-459	788	15	1994	DATE
ftr-459	788	16	nom.	GPE
ftr-459	788	17	conoco, inc.	ORG
ftr-459	789	1	42	CARDINAL
ftr-459	789	2	972	CARDINAL
ftr-459	789	3	5th	ORDINAL
ftr-459	789	4	1995	DATE
ftr-459	790	1	3:2	CARDINAL
ftr-459	790	2	'59	ORG
ftr-459	790	3	1993	DATE
ftr-459	791	1	1 one	CARDINAL
ftr-459	791	2	1995	DATE
ftr-459	791	3	62	DATE
ftr-459	791	4	1995	DATE
ftr-459	791	5	chevron	ORG
ftr-459	792	1	' 63	DATE
ftr-459	792	2	chevron	ORG
ftr-459	792	3	two	CARDINAL
ftr-459	792	4	one	CARDINAL
ftr-459	793	1	first	ORDINAL
ftr-459	794	1	scalia	PERSON
ftr-459	795	1	western national mutual insurance co.	ORG
ftr-459	796	1	the tax reform act of	LAW
ftr-459	796	2	1986	DATE
ftr-459	797	1	67 159	CARDINAL
ftr-459	798	1	pepcol mfg. co.	ORG
ftr-459	800	1	98	CARDINAL
ftr-459	800	2	127	CARDINAL
ftr-459	800	3	138	CARDINAL
ftr-459	800	4	1992	DATE
ftr-459	800	5	ruwe	ORG
ftr-459	800	6	j.	PERSON
ftr-459	800	7	28	CARDINAL
ftr-459	800	8	1013	CARDINAL
ftr-459	800	9	10th	ORDINAL
ftr-459	800	10	1993	DATE
ftr-459	801	1	160	CARDINAL
ftr-459	802	1	cramer v. commissioner	PERSON
ftr-459	802	2	101 t.c	QUANTITY
ftr-459	802	3	225	CARDINAL
ftr-459	802	4	247	CARDINAL
ftr-459	802	5	1993	DATE
ftr-459	804	1	64	CARDINAL
ftr-459	804	2	9th	ORDINAL
ftr-459	804	3	1995	DATE
ftr-459	805	1	161	CARDINAL
ftr-459	808	1	104	ORG
ftr-459	808	2	472	CARDINAL
ftr-459	808	3	478	CARDINAL
ftr-459	808	4	486	CARDINAL
ftr-459	808	5	1995	DATE
ftr-459	809	1	162	CARDINAL
ftr-459	810	1	hachette usa, inc.	ORG
ftr-459	811	1	105	CARDINAL
ftr-459	811	2	234	CARDINAL
ftr-459	811	3	1995	DATE
ftr-459	812	1	163	CARDINAL
ftr-459	813	1	105	CARDINAL
ftr-459	813	2	16	CARDINAL
ftr-459	814	1	25	CARDINAL
ftr-459	814	2	1995	DATE
ftr-459	815	1	164	CARDINAL
ftr-459	817	1	ins. co.	ORG
ftr-459	818	1	102	CARDINAL
ftr-459	818	2	338	CARDINAL
ftr-459	818	3	1994	DATE
ftr-459	820	1	65	CARDINAL
ftr-459	820	2	1995	DATE
ftr-459	820	3	tate & lyle, inc.	ORG
ftr-459	822	1	103	CARDINAL
ftr-459	822	2	656	CARDINAL
ftr-459	822	3	1994	DATE
ftr-459	823	1	165	CARDINAL
ftr-459	823	2	102	CARDINAL
ftr-459	824	1	359	CARDINAL
ftr-459	824	2	361	CARDINAL
ftr-459	824	3	tate & lyle	ORG
ftr-459	824	4	103	CARDINAL
ftr-459	825	1	666	CARDINAL
ftr-459	825	2	671	CARDINAL
ftr-459	826	1	166	CARDINAL
ftr-459	827	1	102	CARDINAL
ftr-459	827	2	338	CARDINAL
ftr-459	827	3	1994	DATE
ftr-459	827	4	65	CARDINAL
ftr-459	827	5	90	CARDINAL
ftr-459	827	6	1995	DATE
ftr-459	828	1	142	CARDINAL
ftr-459	829	1	167	CARDINAL
ftr-459	830	1	361	CARDINAL
ftr-459	831	1	the tax reform act of	LAW
ftr-459	831	2	1986	DATE
ftr-459	832	1	344	CARDINAL
ftr-459	834	1	congress	ORG
ftr-459	834	2	one	CARDINAL
ftr-459	835	1	345	CARDINAL
ftr-459	836	1	prior-year reserve	DATE
ftr-459	837	1	346	CARDINAL
ftr-459	838	1	one	CARDINAL
ftr-459	838	2	year-end	DATE
ftr-459	839	1	346	CARDINAL
ftr-459	840	1	florida	GPE
ftr-459	840	2	first	ORDINAL
ftr-459	840	3	congress	ORG
ftr-459	841	1	chevron	ORG
ftr-459	841	2	scalia	PERSON
ftr-459	842	1	169	CARDINAL
ftr-459	842	2	congress	ORG
ftr-459	843	1	70	DATE
ftr-459	844	1	tate & lyle	ORG
ftr-459	845	1	u.s.	GPE
ftr-459	846	1	section 267(a)(2	LAW
ftr-459	847	1	section 267(a)(2	LAW
ftr-459	847	2	congress	ORG
ftr-459	847	3	section 267(a)(3	LAW
ftr-459	847	4	treasury	ORG
ftr-459	847	5	section 267(a)(2	LAW
ftr-459	847	6	u.s.	GPE
ftr-459	848	1	u.s.	GPE
ftr-459	849	1	172	CARDINAL
ftr-459	849	2	173	CARDINAL
ftr-459	850	1	74	CARDINAL
ftr-459	850	2	halpern	PERSON
ftr-459	851	1	75	CARDINAL
ftr-459	851	2	halpern	PERSON
ftr-459	851	3	168	CARDINAL
ftr-459	852	1	359	CARDINAL
ftr-459	854	1	169	CARDINAL
ftr-459	855	1	102	CARDINAL
ftr-459	856	1	360	CARDINAL
ftr-459	856	2	ferc	ORG
ftr-459	856	3	777	CARDINAL
ftr-459	856	4	1	CARDINAL
ftr-459	856	5	7	CARDINAL
ftr-459	856	6	cir	ORG
ftr-459	856	7	1985	DATE
ftr-459	856	8	scalia	PERSON
ftr-459	856	9	j.	PERSON
ftr-459	857	1	170	CARDINAL
ftr-459	858	1	355	CARDINAL
ftr-459	861	1	360	CARDINAL
ftr-459	861	2	171	CARDINAL
ftr-459	862	1	103	CARDINAL
ftr-459	862	2	656	CARDINAL
ftr-459	862	3	1994	DATE
ftr-459	863	1	172	CARDINAL
ftr-459	865	1	173	CARDINAL
ftr-459	865	2	103	CARDINAL
ftr-459	866	1	666	CARDINAL
ftr-459	866	2	672	CARDINAL
ftr-459	866	3	679	CARDINAL
ftr-459	869	1	174	CARDINAL
ftr-459	870	1	670-71	DATE
ftr-459	871	1	175	CARDINAL
ftr-459	872	1	ilyse barkan	ORG
ftr-459	872	2	69	CARDINAL
ftr-459	872	3	1403	DATE
ftr-459	872	4	dec. 11, 1995	DATE
ftr-459	873	1	3:2	CARDINAL
ftr-459	873	2	congress	ORG
ftr-459	874	1	halpern	PERSON
ftr-459	874	2	chevron	ORG
ftr-459	875	1	8	CARDINAL
ftr-459	875	2	tate & lyle	ORG
ftr-459	875	3	halpern	PERSON
ftr-459	878	1	first	ORDINAL
ftr-459	878	2	second	ORDINAL
ftr-459	881	1	chevron	ORG
ftr-459	881	2	scalia	PERSON
ftr-459	882	1	section 593	LAW
ftr-459	882	2	176	CARDINAL
ftr-459	883	1	mut. inc. co.	ORG
ftr-459	885	1	102	CARDINAL
ftr-459	885	2	338	CARDINAL
ftr-459	885	3	375	CARDINAL
ftr-459	885	4	1994	DATE
ftr-459	886	1	177	CARDINAL
ftr-459	887	1	1	CARDINAL
ftr-459	888	1	congress	ORG
ftr-459	889	1	375 n.2	DATE
ftr-459	890	1	halpern	PERSON
ftr-459	890	2	106	CARDINAL
ftr-459	891	1	2 (1996	DATE
ftr-459	892	1	178	CARDINAL
ftr-459	893	1	western nat'l	ORG
ftr-459	893	2	103	CARDINAL
ftr-459	894	1	376	CARDINAL
ftr-459	895	1	halpern	PERSON
ftr-459	896	1	467	CARDINAL
ftr-459	896	2	u.s.	GPE
ftr-459	896	3	862	CARDINAL
ftr-459	897	1	179	CARDINAL
ftr-459	898	1	267(b)(9	CARDINAL
ftr-459	899	1	section 501	LAW
ftr-459	900	1	180	CARDINAL
ftr-459	900	2	tate & lyle, inc.	ORG
ftr-459	902	1	103	CARDINAL
ftr-459	902	2	656	CARDINAL
ftr-459	902	3	692-95	CARDINAL
ftr-459	902	4	j.	PERSON
ftr-459	903	1	267(b)(9	CARDINAL
ftr-459	904	1	694-95	CARDINAL
ftr-459	905	1	181	CARDINAL
ftr-459	906	1	shapiro & levy	ORG
ftr-459	906	2	46	DATE
ftr-459	906	3	1063	CARDINAL
ftr-459	907	1	19961	DATE
ftr-459	907	2	florida	GPE
ftr-459	907	3	two	CARDINAL
ftr-459	908	1	first	ORDINAL
ftr-459	909	1	second	ORDINAL
ftr-459	910	1	two	CARDINAL
ftr-459	910	2	two	CARDINAL
ftr-459	910	3	two	CARDINAL
ftr-459	910	4	scalia	PERSON
ftr-459	911	1	chevron	ORG
ftr-459	912	1	congress	ORG
ftr-459	913	1	congress	ORG
ftr-459	914	1	first	ORDINAL
ftr-459	914	2	chevron	ORG
ftr-459	914	3	82	CARDINAL
ftr-459	915	1	supreme court	ORG
ftr-459	915	2	chevron	ORG
ftr-459	917	1	one	CARDINAL
ftr-459	917	2	chevron	ORG
ftr-459	917	3	first	ORDINAL
ftr-459	918	1	one	CARDINAL
ftr-459	918	2	183	CARDINAL
ftr-459	918	3	593	CARDINAL
ftr-459	918	4	section 593	LAW
ftr-459	918	5	section 172	LAW
ftr-459	918	6	two	CARDINAL
ftr-459	920	1	chevron	ORG
ftr-459	920	2	one	CARDINAL
ftr-459	920	3	chevron	ORG
ftr-459	921	1	three	CARDINAL
ftr-459	922	1	chevron	ORG
ftr-459	922	2	one	CARDINAL
ftr-459	922	3	chevron	ORG
ftr-459	923	1	8	CARDINAL
ftr-459	923	2	85	DATE
ftr-459	923	3	two	CARDINAL
ftr-459	924	1	second	ORDINAL
ftr-459	924	2	second	ORDINAL
ftr-459	924	3	chevron	ORG
ftr-459	924	4	consider182	PERSON
ftr-459	925	1	national r.r. passenger corp.	ORG
ftr-459	925	2	v. boston & maine corp.	ORG
ftr-459	925	3	503	CARDINAL
ftr-459	925	4	407	CARDINAL
ftr-459	925	5	417	CARDINAL
ftr-459	925	6	1992	DATE
ftr-459	926	1	183	CARDINAL
ftr-459	926	2	eskridge	ORG
ftr-459	926	3	supra	PERSON
ftr-459	926	4	77	DATE
ftr-459	926	5	686	CARDINAL
ftr-459	927	1	184	CARDINAL
ftr-459	928	1	685-88	DATE
ftr-459	928	2	185	CARDINAL
ftr-459	929	1	barkan	ORG
ftr-459	929	2	supra	PERSON
ftr-459	929	3	175	CARDINAL
ftr-459	930	1	3:2	CARDINAL
ftr-459	931	1	chevron	ORG
ftr-459	931	2	the clean air act	ORG
ftr-459	932	1	chevron	ORG
ftr-459	932	2	one	CARDINAL
ftr-459	933	1	two	CARDINAL
ftr-459	933	2	chevron	ORG
ftr-459	934	1	second	ORDINAL
ftr-459	934	2	7	CARDINAL
ftr-459	936	1	186	CARDINAL
ftr-459	937	1	4	CARDINAL
ftr-459	938	1	l.i. 113	PERSON
ftr-459	939	1	124	CARDINAL
ftr-459	939	2	1990	DATE
ftr-459	939	3	stephen williams	PERSON
ftr-459	939	4	supra	PERSON
ftr-459	939	5	11	CARDINAL
ftr-459	939	6	187	CARDINAL
ftr-459	941	1	440	CARDINAL
ftr-459	941	2	u.s.	GPE
ftr-459	941	3	477-84	CARDINAL
ftr-459	942	1	the u.s. chamber of commerce	ORG
ftr-459	942	2	american	NORP
ftr-459	942	3	the senate finance committee	ORG
ftr-459	943	1	478-79 n.8	QUANTITY
ftr-459	945	1	posner	PERSON
ftr-459	946	1	supreme court	ORG
ftr-459	946	2	congress	ORG
ftr-459	947	1	archer-daniels-midland co.	PERSON
ftr-459	947	2	united states	ORG
ftr-459	948	1	37	CARDINAL
ftr-459	948	2	321	CARDINAL
ftr-459	948	3	323	CARDINAL
ftr-459	948	4	7th	ORDINAL
ftr-459	948	5	1994	DATE
ftr-459	951	1	ferguson et al	PERSON
ftr-459	951	2	6	CARDINAL
ftr-459	951	3	livingston	GPE
ftr-459	951	4	6	CARDINAL
ftr-459	951	5	826-44	DATE
ftr-459	952	1	ferguson et al	ORG
ftr-459	952	2	james b. lewis	PERSON
ftr-459	952	3	68	CARDINAL
ftr-459	952	4	442	CARDINAL
ftr-459	952	5	1990	DATE
ftr-459	952	6	bradford l. ferguson et al.	PERSON
ftr-459	953	1	68	CARDINAL
ftr-459	953	2	448	CARDINAL
ftr-459	953	3	1990	DATE
ftr-459	955	1	caron	ORG
ftr-459	955	2	3	CARDINAL
ftr-459	955	3	531	CARDINAL
ftr-459	955	4	karla w. simon	PERSON
ftr-459	955	5	10 am	TIME
ftr-459	956	1	j.	PERSON
ftr-459	956	2	235	CARDINAL
ftr-459	956	3	237	CARDINAL
ftr-459	956	4	1992	DATE
ftr-459	957	1	188	CARDINAL
ftr-459	958	1	merrill	ORG
ftr-459	958	2	4	CARDINAL
ftr-459	958	3	367	CARDINAL
ftr-459	959	1	florida	GPE
ftr-459	959	2	congress	ORG
ftr-459	960	1	'89	DATE
ftr-459	960	2	593	CARDINAL
ftr-459	960	3	congress	ORG
ftr-459	961	1	two	CARDINAL
ftr-459	961	2	chevron	ORG
ftr-459	961	3	treasury	ORG
ftr-459	963	1	90	CARDINAL
ftr-459	963	2	two	CARDINAL
ftr-459	963	3	one	CARDINAL
ftr-459	963	4	two	CARDINAL
ftr-459	963	5	congress	ORG
ftr-459	969	1	189	CARDINAL
ftr-459	970	1	herz	PERSON
ftr-459	970	2	congress	ORG
ftr-459	971	1	herz	PERSON
ftr-459	971	2	77	DATE
ftr-459	971	3	1672	DATE
ftr-459	973	1	190	CARDINAL
ftr-459	976	1	michael livingston	PERSON
ftr-459	976	2	1 am	TIME
ftr-459	977	1	91	CARDINAL
ftr-459	977	2	1994	DATE
ftr-459	978	1	3:2	CARDINAL
ftr-459	978	2	chevron	ORG
ftr-459	978	3	three	CARDINAL
ftr-459	981	1	9 2	CARDINAL
ftr-459	982	1	193	CARDINAL
ftr-459	983	1	scalia	PERSON
ftr-459	984	1	congress	ORG
ftr-459	985	1	95	CARDINAL
ftr-459	987	1	congress	ORG
ftr-459	987	2	supra	PERSON
ftr-459	987	3	77	DATE
ftr-459	987	4	641	CARDINAL
ftr-459	988	1	192	CARDINAL
ftr-459	990	1	daniel a. farber & philip	PERSON
ftr-459	990	2	1991	DATE
ftr-459	990	3	jane s. schacter	PERSON
ftr-459	991	1	108	CARDINAL
ftr-459	992	1	l. rev	PERSON
ftr-459	992	2	593	CARDINAL
ftr-459	992	3	1995	DATE
ftr-459	992	4	74	CARDINAL
ftr-459	993	1	167	CARDINAL
ftr-459	993	2	1988	DATE
ftr-459	994	1	schacter	PERSON
ftr-459	995	1	scalia	PERSON
ftr-459	996	1	schacter	PERSON
ftr-459	996	2	supra	PERSON
ftr-459	996	3	644-45	CARDINAL
ftr-459	998	1	645	CARDINAL
ftr-459	1000	1	639	CARDINAL
ftr-459	1001	1	194	CARDINAL
ftr-459	1002	1	conroy v. aniskoff	PERSON
ftr-459	1002	2	507	CARDINAL
ftr-459	1002	3	511	CARDINAL
ftr-459	1002	4	1993	DATE
ftr-459	1002	5	scalia	PERSON
ftr-459	1002	6	j.	PERSON
ftr-459	1003	1	195	CARDINAL
ftr-459	1004	1	congress	ORG
ftr-459	1005	1	one	CARDINAL
ftr-459	1005	2	congress	ORG
ftr-459	1005	3	ellen p. aprill	PERSON
ftr-459	1005	4	indian	NORP
ftr-459	1005	5	46	CARDINAL
ftr-459	1006	1	l. rev	PERSON
ftr-459	1006	2	333	CARDINAL
ftr-459	1006	3	1994	DATE
ftr-459	1007	1	congress	ORG
ftr-459	1008	1	367	CARDINAL
ftr-459	1008	2	196	CARDINAL
ftr-459	1009	1	eskridge	ORG
ftr-459	1009	2	supra	PERSON
ftr-459	1009	3	77	DATE
ftr-459	1009	4	649	CARDINAL
ftr-459	1009	5	197	CARDINAL
ftr-459	1010	1	supra	PERSON
ftr-459	1010	2	18-23	CARDINAL
ftr-459	1011	1	19961	DATE
ftr-459	1011	2	florida	GPE
ftr-459	1013	1	98	CARDINAL
ftr-459	1016	1	chevron	ORG
ftr-459	1016	2	blanche	ORG
ftr-459	1016	3	interpretations.10	ORG
ftr-459	1016	4	chevron	ORG
ftr-459	1016	5	mark seidenfeld	PERSON
ftr-459	1017	1	seidenfeld	PERSON
ftr-459	1019	1	seidenfeld	PERSON
ftr-459	1019	2	chevron	ORG
ftr-459	1020	1	two	CARDINAL
ftr-459	1022	1	' 03	DATE
ftr-459	1022	2	two	CARDINAL
ftr-459	1023	1	seidenfeld	PERSON
ftr-459	1023	2	198	CARDINAL
ftr-459	1025	1	tlhe	GPE
ftr-459	1027	1	toni robinson	PERSON
ftr-459	1027	2	48	CARDINAL
ftr-459	1027	3	ohio	GPE
ftr-459	1027	4	773	CARDINAL
ftr-459	1027	5	1987	DATE
ftr-459	1027	6	john s. nolan & victor	PERSON
ftr-459	1027	7	irs	ORG
ftr-459	1027	8	treasury	ORG
ftr-459	1027	9	61	CARDINAL
ftr-459	1027	10	777	CARDINAL
ftr-459	1027	11	783	CARDINAL
ftr-459	1027	12	1983	DATE
ftr-459	1028	1	199	CARDINAL
ftr-459	1028	2	eskridge	ORG
ftr-459	1028	3	supra	PERSON
ftr-459	1028	4	77	DATE
ftr-459	1028	5	644	CARDINAL
ftr-459	1028	6	200	CARDINAL
ftr-459	1030	1	david w. slawson	PERSON
ftr-459	1030	2	44	CARDINAL
ftr-459	1030	3	stan	PERSON
ftr-459	1031	1	l. rev	PERSON
ftr-459	1031	2	383	CARDINAL
ftr-459	1031	3	406	CARDINAL
ftr-459	1031	4	1992	DATE
ftr-459	1032	1	201	CARDINAL
ftr-459	1032	2	mark seidenfeld	PERSON
ftr-459	1032	3	73 tex	QUANTITY
ftr-459	1032	4	l. rev	PERSON
ftr-459	1032	5	83	CARDINAL
ftr-459	1032	6	1994	DATE
ftr-459	1033	1	202	CARDINAL
ftr-459	1034	1	115	CARDINAL
ftr-459	1034	2	203	CARDINAL
ftr-459	1035	1	130	CARDINAL
ftr-459	1036	1	204	CARDINAL
ftr-459	1037	1	supra	PERSON
ftr-459	1037	2	11	CARDINAL
ftr-459	1038	1	3:2	CARDINAL
ftr-459	1040	1	chevron	ORG
ftr-459	1040	2	6	CARDINAL
ftr-459	1040	3	articulated?2	GPE
ftr-459	1040	4	several years	DATE
ftr-459	1040	5	several years	DATE
ftr-459	1042	1	chevron	ORG
ftr-459	1045	1	chevron	ORG
ftr-459	1046	1	two	CARDINAL
ftr-459	1046	2	205	CARDINAL
ftr-459	1047	1	seidenfeld	PERSON
ftr-459	1047	2	supra	PERSON
ftr-459	1047	3	201	CARDINAL
ftr-459	1047	4	129	CARDINAL
ftr-459	1047	5	206	CARDINAL
ftr-459	1048	1	seidenfeld	PERSON
ftr-459	1049	1	128	CARDINAL
ftr-459	1049	2	207	CARDINAL
ftr-459	1050	1	stephen breyer	PERSON
ftr-459	1050	2	vermont yankee	PERSON
ftr-459	1050	3	91	CARDINAL
ftr-459	1051	1	l. rev.	PERSON
ftr-459	1051	2	1833 (1978	DATE
ftr-459	1053	1	126	CARDINAL
ftr-459	1054	1	208	CARDINAL
ftr-459	1054	2	126	CARDINAL
ftr-459	1055	1	388-89	CARDINAL
ftr-459	1055	2	209	CARDINAL
ftr-459	1056	1	391	CARDINAL
ftr-459	1056	2	393	CARDINAL
ftr-459	1056	3	210	CARDINAL
ftr-459	1057	1	383	CARDINAL
ftr-459	1058	1	211	CARDINAL
ftr-459	1059	1	chevron	ORG
ftr-459	1063	1	19961	DATE
ftr-459	1063	2	florida	GPE
ftr-459	1064	1	chevron	ORG
ftr-459	1064	2	the supreme court	ORG
ftr-459	1065	1	strauss	PERSON
ftr-459	1066	1	chevron	ORG
ftr-459	1069	1	593	CARDINAL
ftr-459	1071	1	schauer	PERSON
ftr-459	1071	2	the supreme court	ORG
ftr-459	1071	3	t]hese	NORP
ftr-459	1072	1	2	CARDINAL
ftr-459	1072	2	5	CARDINAL
ftr-459	1072	3	212	CARDINAL
ftr-459	1073	1	strauss	PERSON
ftr-459	1073	2	supra	PERSON
ftr-459	1073	3	117	CARDINAL
ftr-459	1073	4	1095	DATE
ftr-459	1074	1	213	CARDINAL
ftr-459	1075	1	shapiro & levy	ORG
ftr-459	1075	2	46	DATE
ftr-459	1075	3	1053-58	CARDINAL
ftr-459	1075	4	6	CARDINAL
ftr-459	1078	1	214	CARDINAL
ftr-459	1079	1	frederick schauer	PERSON
ftr-459	1079	2	1990	DATE
ftr-459	1080	1	231	CARDINAL
ftr-459	1080	2	247	CARDINAL
ftr-459	1081	1	215	CARDINAL
ftr-459	1082	1	253-54	CARDINAL
ftr-459	1085	1	254	CARDINAL
ftr-459	1086	1	3:2	CARDINAL
ftr-459	1087	1	2 6	CARDINAL
ftr-459	1091	1	approximately one-third	CARDINAL
ftr-459	1091	2	27	CARDINAL
ftr-459	1093	1	218	CARDINAL
ftr-459	1095	1	593	CARDINAL
ftr-459	1095	2	0	CARDINAL
ftr-459	1099	1	216	CARDINAL
ftr-459	1100	1	254	CARDINAL
ftr-459	1101	1	217	CARDINAL
ftr-459	1102	1	sheppard	ORG
ftr-459	1102	2	58	DATE
ftr-459	1102	3	764	CARDINAL
ftr-459	1103	1	218	CARDINAL
ftr-459	1105	1	william d. popkin	PERSON
ftr-459	1105	2	47	CARDINAL
ftr-459	1105	3	1101	DATE
ftr-459	1105	4	1103	DATE
ftr-459	1105	5	28, 1990	DATE
ftr-459	1108	1	1104	DATE
ftr-459	1109	1	219	CARDINAL
ftr-459	1112	1	220	CARDINAL
ftr-459	1114	1	richard l revesz	PERSON
ftr-459	1115	1	138	CARDINAL
ftr-459	1115	2	111 1, 1168	CARDINAL
ftr-459	1115	3	1990	DATE
ftr-459	1116	1	1996	DATE
ftr-459	1116	2	florida	GPE
ftr-459	1116	3	taste.2 1	DATE
ftr-459	1126	1	chevron	ORG
ftr-459	1128	1	chevron	ORG
ftr-459	1129	1	chevron	ORG
ftr-459	1129	2	congress	ORG
ftr-459	1130	1	chevron	ORG
ftr-459	1131	1	chevron	ORG
ftr-459	1132	1	chevron	ORG
ftr-459	1132	2	221	CARDINAL
ftr-459	1133	1	wald	PERSON
ftr-459	1134	1	wald	ORG
ftr-459	1134	2	4	CARDINAL
ftr-459	1134	3	304	CARDINAL
ftr-459	1135	1	3:2 1996	DATE
ftr-459	1135	2	91	CARDINAL
ftr-459	1138	1	first	ORDINAL
ftr-459	1139	1	chevron	ORG