id	sid	eid	entity	type
ftr-463	1	1	florida	GPE
ftr-463	1	2	3 1996	DATE
ftr-463	1	3	5	CARDINAL
ftr-463	1	4	david s. miller	PERSON
ftr-463	1	5	i. introduction	PERSON
ftr-463	1	6	189 ii	QUANTITY
ftr-463	2	1	191	CARDINAL
ftr-463	2	2	192	CARDINAL
ftr-463	2	3	195	CARDINAL
ftr-463	2	4	198	CARDINAL
ftr-463	2	5	pre-1934	DATE
ftr-463	3	1	201	CARDINAL
ftr-463	3	2	205 iii	QUANTITY
ftr-463	4	1	207	CARDINAL
ftr-463	4	2	208 1	CARDINAL
ftr-463	6	1	209 2	CARDINAL
ftr-463	6	2	section 355	LAW
ftr-463	6	3	210 3	CARDINAL
ftr-463	8	1	212	CARDINAL
ftr-463	8	2	214	CARDINAL
ftr-463	10	1	218	CARDINAL
ftr-463	10	2	d.	NORP
ftr-463	10	3	222 e.	PERSON
ftr-463	11	1	226	CARDINAL
ftr-463	12	1	230	CARDINAL
ftr-463	14	1	230	CARDINAL
ftr-463	14	2	wickersham & taft	ORG
ftr-463	15	1	new york	GPE
ftr-463	15	2	new york	GPE
ftr-463	15	3	b.a.	GPE
ftr-463	15	4	1986	DATE
ftr-463	15	5	university of pennsylvania	ORG
ftr-463	15	6	j.d.	GPE
ftr-463	15	7	1989	DATE
ftr-463	15	8	columbia university: ll.m	ORG
ftr-463	17	1	1994	DATE
ftr-463	18	1	new york university school of law	ORG
ftr-463	19	1	david w. feeney	PERSON
ftr-463	20	1	florida	GPE
ftr-463	20	2	section 338	LAW
ftr-463	20	3	231	CARDINAL
ftr-463	21	1	239	CARDINAL
ftr-463	22	1	241	CARDINAL
ftr-463	23	1	241 1	CARDINAL
ftr-463	23	2	241 2	CARDINAL
ftr-463	24	1	243 3	CARDINAL
ftr-463	24	2	243 4	CARDINAL
ftr-463	24	3	244 5	CARDINAL
ftr-463	26	1	244 6	CARDINAL
ftr-463	27	1	245 7	CARDINAL
ftr-463	28	1	246	CARDINAL
ftr-463	28	2	248	CARDINAL
ftr-463	28	3	250 1	CARDINAL
ftr-463	29	1	ginsburg & levin	ORG
ftr-463	30	1	250 2	CARDINAL
ftr-463	30	2	251 3	CARDINAL
ftr-463	32	1	252 4	CARDINAL
ftr-463	32	2	252 5	CARDINAL
ftr-463	32	3	254 vi	PRODUCT
ftr-463	33	1	257	CARDINAL
ftr-463	33	2	3:5 1996	DATE
ftr-463	33	3	devolution &	ORG
ftr-463	33	4	189	CARDINAL
ftr-463	41	1	j.e. seagram corp.	ORG
ftr-463	42	1	v. commissioner,2	PERSON
ftr-463	42	2	section 338	LAW
ftr-463	42	3	the internal revenue service	ORG
ftr-463	42	4	1	CARDINAL
ftr-463	44	1	610	CARDINAL
ftr-463	44	2	martin d. ginsburg &	ORG
ftr-463	44	3	jack s. levin	PERSON
ftr-463	44	4	1995	DATE
ftr-463	45	1	75	CARDINAL
ftr-463	45	2	15	CARDINAL
ftr-463	45	3	80	CARDINAL
ftr-463	46	1	2	CARDINAL
ftr-463	46	2	104 t.c	QUANTITY
ftr-463	46	3	75 (1995	DATE
ftr-463	47	1	second	ORDINAL
ftr-463	48	1	3. 60	CARDINAL
ftr-463	50	1	54942 (1995	DATE
ftr-463	51	1	4	CARDINAL
ftr-463	51	2	juliann avakian martin	PERSON
ftr-463	51	3	irs	ORG
ftr-463	51	4	96	CARDINAL
ftr-463	51	5	tnt	ORG
ftr-463	51	6	mar. 19, 1996	DATE
ftr-463	51	7	tnt	ORG
ftr-463	51	8	seagram	ORG
ftr-463	52	1	solomon	PERSON
ftr-463	52	2	daily	DATE
ftr-463	52	3	nov. 6, 1995	DATE
ftr-463	53	1	bnadtr	PERSON
ftr-463	54	1	5	CARDINAL
ftr-463	55	1	boris 1	ORG
ftr-463	55	2	bittker & james s. eustice	ORG
ftr-463	55	3	6th	ORDINAL
ftr-463	55	4	1994	DATE
ftr-463	55	5	peter l. faber	PERSON
ftr-463	55	6	68	CARDINAL
ftr-463	55	7	863	CARDINAL
ftr-463	55	8	aug. 14. 1995	DATE
ftr-463	55	9	peter l. faber	PERSON
ftr-463	55	10	florida	GPE
ftr-463	56	1	first	ORDINAL
ftr-463	58	1	1934	DATE
ftr-463	58	2	congress	ORG
ftr-463	61	1	today	DATE
ftr-463	63	1	seagram	ORG
ftr-463	64	1	section 338	LAW
ftr-463	65	1	60 years ago	DATE
ftr-463	68	1	34	CARDINAL
ftr-463	69	1	239	CARDINAL
ftr-463	69	2	1981	DATE
ftr-463	69	3	william t. hutton	PERSON
ftr-463	69	4	56	CARDINAL
ftr-463	69	5	904	CARDINAL
ftr-463	69	6	1979	DATE
ftr-463	69	7	jere d. mcgaffey	PERSON
ftr-463	69	8	kenneth c. hunt	PERSON
ftr-463	69	9	59	CARDINAL
ftr-463	69	10	659	CARDINAL
ftr-463	69	11	1981	DATE
ftr-463	69	12	robert a. rizzi	PERSON
ftr-463	69	13	17	CARDINAL
ftr-463	69	14	j. corp tax'n	ORG
ftr-463	69	15	362	CARDINAL
ftr-463	69	16	1991	DATE
ftr-463	69	17	bernard wolfman	PERSON
ftr-463	69	18	the american law institute study	ORG
ftr-463	69	19	57	CARDINAL
ftr-463	69	20	840	CARDINAL
ftr-463	69	21	1979	DATE
ftr-463	70	1	3:5 1996	DATE
ftr-463	70	2	devolution &	ORG
ftr-463	70	3	191	CARDINAL
ftr-463	70	4	five	CARDINAL
ftr-463	71	1	ii	PERSON
ftr-463	71	2	1934	DATE
ftr-463	72	1	today	DATE
ftr-463	72	2	section 338	LAW
ftr-463	75	1	today	DATE
ftr-463	80	1	four	CARDINAL
ftr-463	81	1	first	ORDINAL
ftr-463	81	2	second	ORDINAL
ftr-463	81	3	cortland specialty co.	ORG
ftr-463	81	4	commissioner,6	ORG
ftr-463	81	5	the supreme court	ORG
ftr-463	81	6	pinellas ice & cold storage co.	ORG
ftr-463	82	1	second	ORDINAL
ftr-463	82	2	congress	ORG
ftr-463	82	3	1934	DATE
ftr-463	82	4	cortland	GPE
ftr-463	82	5	pinellas	GPE
ftr-463	83	1	third	ORDINAL
ftr-463	83	2	cortland	ORG
ftr-463	83	3	pinellas	GPE
ftr-463	83	4	pre-1934 tax years	DATE
ftr-463	84	1	cortland	GPE
ftr-463	84	2	pinellas	GPE
ftr-463	85	1	6	CARDINAL
ftr-463	85	2	60	CARDINAL
ftr-463	85	3	937	CARDINAL
ftr-463	85	4	2d	DATE
ftr-463	85	5	1932	DATE
ftr-463	87	1	288	CARDINAL
ftr-463	87	2	599	CARDINAL
ftr-463	87	3	1933	DATE
ftr-463	88	1	7	CARDINAL
ftr-463	88	2	287	CARDINAL
ftr-463	88	3	462	CARDINAL
ftr-463	88	4	1933	DATE
ftr-463	89	1	florida	GPE
ftr-463	89	2	fourth	ORDINAL
ftr-463	89	3	roebling	GPE
ftr-463	89	4	1934	DATE
ftr-463	89	5	first	ORDINAL
ftr-463	90	1	1918	DATE
ftr-463	90	2	first	ORDINAL
ftr-463	94	1	treasury	ORG
ftr-463	94	2	8	CARDINAL
ftr-463	95	1	143	CARDINAL
ftr-463	95	2	810	CARDINAL
ftr-463	95	3	3d	CARDINAL
ftr-463	95	4	323	CARDINAL
ftr-463	95	5	773	CARDINAL
ftr-463	96	1	9	CARDINAL
ftr-463	96	2	1918	DATE
ftr-463	96	3	40	CARDINAL
ftr-463	96	4	1060	DATE
ftr-463	97	1	one	CARDINAL
ftr-463	97	2	1918	DATE
ftr-463	98	1	1924	DATE
ftr-463	99	1	1924	DATE
ftr-463	99	2	§	GPE
ftr-463	99	3	203(b)(3	CARDINAL
ftr-463	99	4	43	CARDINAL
ftr-463	100	1	253	CARDINAL
ftr-463	100	2	256	CARDINAL
ftr-463	101	1	10	CARDINAL
ftr-463	102	1	del.	GPE
ftr-463	102	2	1833	DATE
ftr-463	102	3	1 (1837	DATE
ftr-463	102	4	n.j.	GPE
ftr-463	102	5	c. 90 (1853	GPE
ftr-463	103	1	mass.	GPE
ftr-463	104	1	mass.	GPE
ftr-463	106	1	45	CARDINAL
ftr-463	106	2	yale l.j	PERSON
ftr-463	106	3	105	CARDINAL
ftr-463	106	4	106	CARDINAL
ftr-463	106	5	109 & nn.16-18 (1935	ORG
ftr-463	107	1	11	CARDINAL
ftr-463	108	1	jefferson lake sulphur co.	GPE
ftr-463	108	2	36	CARDINAL
ftr-463	108	3	n.j	GPE
ftr-463	108	4	577	CARDINAL
ftr-463	108	5	178	CARDINAL
ftr-463	108	6	329	CARDINAL
ftr-463	108	7	1962	DATE
ftr-463	109	1	370	CARDINAL
ftr-463	109	2	u.s.	GPE
ftr-463	109	3	158	CARDINAL
ftr-463	109	4	1962	DATE
ftr-463	109	5	burlington carpet co.	ORG
ftr-463	109	6	33	CARDINAL
ftr-463	109	7	479	CARDINAL
ftr-463	109	8	480	CARDINAL
ftr-463	109	9	n.j	GPE
ftr-463	109	10	1895	DATE
ftr-463	109	11	la porta	PERSON
ftr-463	109	12	enten corp.	ORG
ftr-463	109	13	125	CARDINAL
ftr-463	109	14	367	CARDINAL
ftr-463	109	15	509	CARDINAL
ftr-463	110	1	2d 91	DATE
ftr-463	110	2	2d	CARDINAL
ftr-463	110	3	1986	DATE
ftr-463	110	4	greene v. woodland ave	PERSON
ftr-463	110	5	st.	GPE
ftr-463	110	6	r.r.	GPE
ftr-463	110	7	62	CARDINAL
ftr-463	110	8	ohio	GPE
ftr-463	110	9	67	DATE
ftr-463	110	10	79	DATE
ftr-463	110	11	56	CARDINAL
ftr-463	110	12	642	CARDINAL
ftr-463	110	13	646	CARDINAL
ftr-463	110	14	eldon bisbee	PERSON
ftr-463	110	15	6	CARDINAL
ftr-463	111	1	l. rev	PERSON
ftr-463	111	2	404	CARDINAL
ftr-463	111	3	414	CARDINAL
ftr-463	111	4	1929	DATE
ftr-463	111	5	45	CARDINAL
ftr-463	111	6	yale l.j	PERSON
ftr-463	111	7	105	CARDINAL
ftr-463	111	8	122	CARDINAL
ftr-463	111	9	1935	DATE
ftr-463	111	10	1918	DATE
ftr-463	112	1	19961	DATE
ftr-463	112	2	devolution &	ORG
ftr-463	112	3	193	CARDINAL
ftr-463	113	1	1921	DATE
ftr-463	113	2	congress	ORG
ftr-463	113	3	80%	PERCENT
ftr-463	114	1	section 202(c)(2	LAW
ftr-463	114	2	1921	DATE
ftr-463	114	3	one	CARDINAL
ftr-463	117	1	3	CARDINAL
ftr-463	117	2	12	CARDINAL
ftr-463	118	1	two	CARDINAL
ftr-463	118	2	section 202	LAW
ftr-463	118	3	two	CARDINAL
ftr-463	120	1	45	CARDINAL
ftr-463	121	1	1567	CARDINAL
ftr-463	121	2	1921	DATE
ftr-463	122	1	13	CARDINAL
ftr-463	123	1	1921	DATE
ftr-463	123	2	42	CARDINAL
ftr-463	124	1	227	CARDINAL
ftr-463	124	2	230	CARDINAL
ftr-463	126	1	1924, 1926,	DATE
ftr-463	126	2	1928	DATE
ftr-463	126	3	1932	DATE
ftr-463	127	1	1924	DATE
ftr-463	127	2	43	CARDINAL
ftr-463	128	1	253	CARDINAL
ftr-463	129	1	257	CARDINAL
ftr-463	129	2	1926	DATE
ftr-463	129	3	44	CARDINAL
ftr-463	130	1	9	CARDINAL
ftr-463	130	2	14	CARDINAL
ftr-463	130	3	1928	DATE
ftr-463	131	1	112(i	ORDINAL
ftr-463	132	1	45	CARDINAL
ftr-463	133	1	791	CARDINAL
ftr-463	133	2	818	CARDINAL
ftr-463	133	3	1932	DATE
ftr-463	133	4	112(i	ORDINAL
ftr-463	133	5	47	CARDINAL
ftr-463	134	1	169	CARDINAL
ftr-463	134	2	198	CARDINAL
ftr-463	135	1	18	CARDINAL
ftr-463	135	2	1924	DATE
ftr-463	136	1	14	CARDINAL
ftr-463	137	1	one	CARDINAL
ftr-463	137	2	61	CARDINAL
ftr-463	138	1	6560	CARDINAL
ftr-463	138	2	6566	DATE
ftr-463	138	3	1921	DATE
ftr-463	139	1	two	CARDINAL
ftr-463	140	1	first	ORDINAL
ftr-463	142	1	6564	DATE
ftr-463	142	2	watson	PERSON
ftr-463	143	1	second	ORDINAL
ftr-463	144	1	smoot	PERSON
ftr-463	145	1	1921	DATE
ftr-463	145	2	i. florida	PERSON
ftr-463	147	1	1921	DATE
ftr-463	147	2	congress	ORG
ftr-463	147	3	congress	ORG
ftr-463	148	1	16	CARDINAL
ftr-463	148	2	15	CARDINAL
ftr-463	149	1	mark eisner	PERSON
ftr-463	149	2	403	CARDINAL
ftr-463	149	3	419	CARDINAL
ftr-463	150	1	1934	DATE
ftr-463	150	2	the house of representatives	ORG
ftr-463	150	3	senate	ORG
ftr-463	152	1	16	CARDINAL
ftr-463	153	1	outwater v. public service corp.	ORG
ftr-463	153	2	103	CARDINAL
ftr-463	153	3	n.j	GPE
ftr-463	153	4	461	CARDINAL
ftr-463	153	5	143	CARDINAL
ftr-463	153	6	729	CARDINAL
ftr-463	153	7	1928	DATE
ftr-463	153	8	104	CARDINAL
ftr-463	153	9	n.j	GPE
ftr-463	154	1	490	CARDINAL
ftr-463	154	2	146	CARDINAL
ftr-463	154	3	916	CARDINAL
ftr-463	154	4	1929	DATE
ftr-463	154	5	three years	DATE
ftr-463	158	1	465	CARDINAL
ftr-463	158	2	moore	PERSON
ftr-463	158	3	splitdorf elec. co.	ORG
ftr-463	158	4	114	CARDINAL
ftr-463	158	5	n.j	GPE
ftr-463	158	6	358	CARDINAL
ftr-463	158	7	168	CARDINAL
ftr-463	158	8	1933	DATE
ftr-463	159	1	william l. clark & william l. marshall	PERSON
ftr-463	159	2	359	CARDINAL
ftr-463	159	3	1089	CARDINAL
ftr-463	159	4	1903	DATE
ftr-463	159	5	tlhe	ORG
ftr-463	159	6	walter chadwick noyes	PERSON
ftr-463	159	7	64	CARDINAL
ftr-463	159	8	105	CARDINAL
ftr-463	159	9	1902	DATE
ftr-463	159	10	ernest l. folk	PERSON
ftr-463	159	11	the delaware general corporation	ORG
ftr-463	159	12	14	CARDINAL
ftr-463	159	13	2d	DATE
ftr-463	159	14	1990	DATE
ftr-463	159	15	delaware	GPE
ftr-463	159	16	at least 1941	DATE
ftr-463	159	17	34	CARDINAL
ftr-463	159	18	l. rev	PERSON
ftr-463	159	19	1198	CARDINAL
ftr-463	159	20	1220	CARDINAL
ftr-463	159	21	1934	DATE
ftr-463	161	1	pinellas ice & cold storage co.	ORG
ftr-463	162	1	57	CARDINAL
ftr-463	162	2	188	CARDINAL
ftr-463	162	3	190	CARDINAL
ftr-463	163	1	3:5 1996	DATE
ftr-463	163	2	devolution &	ORG
ftr-463	163	3	195	CARDINAL
ftr-463	163	4	congress	ORG
ftr-463	163	5	1968	DATE
ftr-463	163	6	section 368(a)(2)(d	LAW
ftr-463	166	1	first	ORDINAL
ftr-463	167	1	1926	DATE
ftr-463	167	2	1	CARDINAL
ftr-463	167	3	one	CARDINAL
ftr-463	168	1	2	CARDINAL
ftr-463	168	2	consider(5th	ORG
ftr-463	168	3	1932	DATE
ftr-463	168	4	affd	GPE
ftr-463	168	5	287	CARDINAL
ftr-463	168	6	462	CARDINAL
ftr-463	168	7	1933	DATE
ftr-463	168	8	the dissolv ed corporations	ORG
ftr-463	169	1	congress	ORG
ftr-463	169	2	192 1	CARDINAL
ftr-463	170	1	supra	PERSON
ftr-463	170	2	12	CARDINAL
ftr-463	171	1	minnesota tea co.	ORG
ftr-463	171	2	296	CARDINAL
ftr-463	171	3	378	CARDINAL
ftr-463	172	1	the supreme court	ORG
ftr-463	173	1	watts	ORG
ftr-463	173	2	75	CARDINAL
ftr-463	173	3	981	CARDINAL
ftr-463	173	4	2d	DATE
ftr-463	174	1	1935	DATE
ftr-463	174	2	296	CARDINAL
ftr-463	174	3	387	CARDINAL
ftr-463	174	4	1935	DATE
ftr-463	175	1	1984	DATE
ftr-463	176	1	congress	ORG
ftr-463	177	1	1984	DATE
ftr-463	180	1	98-369	CARDINAL
ftr-463	180	2	63(a	CARDINAL
ftr-463	180	3	98	CARDINAL
ftr-463	181	1	494	CARDINAL
ftr-463	181	2	583	CARDINAL
ftr-463	181	3	368(a)t2)(g	CARDINAL
ftr-463	182	1	17	CARDINAL
ftr-463	183	1	pinellas ice & cold storage co.	ORG
ftr-463	184	1	21 b.t.a	QUANTITY
ftr-463	184	2	425	CARDINAL
ftr-463	184	3	1930	DATE
ftr-463	184	4	57	CARDINAL
ftr-463	184	5	188	CARDINAL
ftr-463	184	6	5th	ORDINAL
ftr-463	184	7	1932	DATE
ftr-463	185	1	287	CARDINAL
ftr-463	185	2	462	CARDINAL
ftr-463	185	3	1933	DATE
ftr-463	185	4	cortland specialty co.	ORG
ftr-463	185	5	60	CARDINAL
ftr-463	185	6	937	CARDINAL
ftr-463	185	7	2d	DATE
ftr-463	185	8	1932	DATE
ftr-463	185	9	sarther grocery co.	ORG
ftr-463	186	1	63	CARDINAL
ftr-463	186	2	68	CARDINAL
ftr-463	186	3	7th	ORDINAL
ftr-463	186	4	1933	DATE
ftr-463	188	1	66	CARDINAL
ftr-463	188	2	309	CARDINAL
ftr-463	188	3	10th	ORDINAL
ftr-463	188	4	1933	DATE
ftr-463	188	5	worchester salt co.	ORG
ftr-463	188	6	75	CARDINAL
ftr-463	188	7	251	CARDINAL
ftr-463	188	8	2d	DATE
ftr-463	188	9	1935	DATE
ftr-463	189	1	308	CARDINAL
ftr-463	189	2	415	CARDINAL
ftr-463	189	3	1940	DATE
ftr-463	190	1	18	CARDINAL
ftr-463	190	2	section 203(h	LAW
ftr-463	190	3	1926	DATE
ftr-463	190	4	one	CARDINAL
ftr-463	190	5	florida	GPE
ftr-463	191	1	9	CARDINAL
ftr-463	192	1	congress	ORG
ftr-463	192	2	this day	DATE
ftr-463	193	1	pinellas ice co.	ORG
ftr-463	193	2	cortland specialty co.	ORG
ftr-463	193	3	first	ORDINAL
ftr-463	193	4	two	CARDINAL
ftr-463	193	5	the supreme court	ORG
ftr-463	193	6	second	ORDINAL
ftr-463	194	1	cortland	GPE
ftr-463	194	2	14-month	DATE
ftr-463	194	3	pinellas	GPE
ftr-463	194	4	4-month	DATE
ftr-463	194	5	congress	ORG
ftr-463	200	1	1924	DATE
ftr-463	201	1	1924	DATE
ftr-463	201	2	43	CARDINAL
ftr-463	202	1	253	CARDINAL
ftr-463	202	2	257	CARDINAL
ftr-463	203	1	68th	CARDINAL
ftr-463	203	2	j.s.	GPE
ftr-463	204	1	seidman	PERSON
ftr-463	204	2	seidman	PERSON
ftr-463	204	3	697	CARDINAL
ftr-463	204	4	1953	DATE
ftr-463	205	1	19	CARDINAL
ftr-463	205	2	section 203(b)(3	LAW
ftr-463	205	3	1924	DATE
ftr-463	206	1	1924	DATE
ftr-463	207	1	20	CARDINAL
ftr-463	208	1	1918	DATE
ftr-463	208	2	1918	DATE
ftr-463	208	3	40	CARDINAL
ftr-463	209	1	1135	DATE
ftr-463	210	1	section 23(k)(3	LAW
ftr-463	210	2	1938	DATE
ftr-463	211	1	1938	DATE
ftr-463	211	2	52	CARDINAL
ftr-463	212	1	447	CARDINAL
ftr-463	212	2	462	CARDINAL
ftr-463	214	1	neville coke & chemical co.	ORG
ftr-463	215	1	148	CARDINAL
ftr-463	215	2	599	CARDINAL
ftr-463	215	3	601-02	CARDINAL
ftr-463	215	4	3d	CARDINAL
ftr-463	215	5	326	CARDINAL
ftr-463	215	6	726	CARDINAL
ftr-463	216	1	21	CARDINAL
ftr-463	216	2	cortland	ORG
ftr-463	216	3	60	CARDINAL
ftr-463	216	4	940	CARDINAL
ftr-463	216	5	pinellas	GPE
ftr-463	216	6	287	CARDINAL
ftr-463	216	7	u.s.	GPE
ftr-463	216	8	464	CARDINAL
ftr-463	217	1	3:5 1996	DATE
ftr-463	217	2	devolution &	ORG
ftr-463	217	3	197	CARDINAL
ftr-463	217	4	one	CARDINAL
ftr-463	218	1	second	ORDINAL
ftr-463	219	1	pinellas	GPE
ftr-463	220	1	' 6	DATE
ftr-463	220	2	the supreme court	ORG
ftr-463	220	3	pinellas	GPE
ftr-463	220	4	cortland	ORG
ftr-463	221	1	22	CARDINAL
ftr-463	222	1	308	CARDINAL
ftr-463	222	2	415	CARDINAL
ftr-463	222	3	420	CARDINAL
ftr-463	222	4	1940	DATE
ftr-463	222	5	one	CARDINAL
ftr-463	223	1	23	CARDINAL
ftr-463	224	1	cortland	ORG
ftr-463	224	2	60	CARDINAL
ftr-463	224	3	939	DATE
ftr-463	225	1	24	CARDINAL
ftr-463	226	1	939-40	CARDINAL
ftr-463	227	1	pinellas	GPE
ftr-463	227	2	287	CARDINAL
ftr-463	227	3	u.s.	GPE
ftr-463	227	4	469-70	MONEY
ftr-463	227	5	60	CARDINAL
ftr-463	227	6	937	CARDINAL
ftr-463	227	7	939	DATE
ftr-463	227	8	940	CARDINAL
ftr-463	228	1	25	CARDINAL
ftr-463	228	2	pinellas	GPE
ftr-463	228	3	cortland	GPE
ftr-463	229	1	first	ORDINAL
ftr-463	230	1	1918	DATE
ftr-463	232	1	69	CARDINAL
ftr-463	233	1	548	CARDINAL
ftr-463	233	2	1926	DATE
ftr-463	235	1	45	CARDINAL
ftr-463	236	1	547	CARDINAL
ftr-463	236	2	1918	DATE
ftr-463	236	3	24 b.t.a	QUANTITY
ftr-463	236	4	660	CARDINAL
ftr-463	236	5	667	CARDINAL
ftr-463	236	6	1931	DATE
ftr-463	236	7	65	CARDINAL
ftr-463	236	8	902	CARDINAL
ftr-463	236	9	6th	ORDINAL
ftr-463	236	10	1933	DATE
ftr-463	238	1	koppers coal co.	ORG
ftr-463	238	2	6 t.c	QUANTITY
ftr-463	238	3	1946	DATE
ftr-463	239	1	section 337	LAW
ftr-463	239	2	1954	DATE
ftr-463	239	3	cortland	ORG
ftr-463	239	4	pinellas	GPE
ftr-463	240	1	1986	DATE
ftr-463	240	2	cortland	GPE
ftr-463	240	3	pinellas	GPE
ftr-463	241	1	26	CARDINAL
ftr-463	241	2	cortland	ORG
ftr-463	241	3	60	CARDINAL
ftr-463	241	4	940	CARDINAL
ftr-463	241	5	27	CARDINAL
ftr-463	242	1	pinellas	GPE
ftr-463	242	2	287	CARDINAL
ftr-463	242	3	u.s.	GPE
ftr-463	242	4	470	CARDINAL
ftr-463	243	1	florida	GPE
ftr-463	243	2	regulations28	PERSON
ftr-463	243	3	1939	DATE
ftr-463	243	4	second	ORDINAL
ftr-463	243	5	40-year	DATE
ftr-463	243	6	1928	DATE
ftr-463	244	1	30	CARDINAL
ftr-463	244	2	pinellas	GPE
ftr-463	246	1	3	CARDINAL
ftr-463	246	2	1933	DATE
ftr-463	246	3	pinellas	GPE
ftr-463	247	1	treasury	ORG
ftr-463	247	2	28	DATE
ftr-463	249	1	101	CARDINAL
ftr-463	249	2	112(g)-i	CARDINAL
ftr-463	249	3	1934	DATE
ftr-463	252	1	1.368-2(a	CARDINAL
ftr-463	253	1	29	CARDINAL
ftr-463	253	2	106	CARDINAL
ftr-463	253	3	55	CARDINAL
ftr-463	253	4	2d	DATE
ftr-463	253	5	308	CARDINAL
ftr-463	253	6	527	CARDINAL
ftr-463	253	7	1940	DATE
ftr-463	254	1	54	CARDINAL
ftr-463	254	2	58	DATE
ftr-463	254	3	pre-1934	DATE
ftr-463	255	1	30	CARDINAL
ftr-463	256	1	106	CARDINAL
ftr-463	256	2	59	DATE
ftr-463	257	1	the supreme court	ORG
ftr-463	258	1	308	CARDINAL
ftr-463	258	2	415	CARDINAL
ftr-463	258	3	1940	DATE
ftr-463	260	1	hendricks	ORG
ftr-463	260	2	supra	PERSON
ftr-463	260	3	16	CARDINAL
ftr-463	260	4	1220	CARDINAL
ftr-463	260	5	60	CARDINAL
ftr-463	260	6	940	CARDINAL
ftr-463	260	7	deyo	PERSON
ftr-463	260	8	cortland	ORG
ftr-463	261	1	32	CARDINAL
ftr-463	264	1	73rd	ORDINAL
ftr-463	264	2	2d	CARDINAL
ftr-463	265	1	8-9	DATE
ftr-463	265	2	37	CARDINAL
ftr-463	265	3	1934	DATE
ftr-463	265	4	j.s.	GPE
ftr-463	266	1	seidman	PERSON
ftr-463	266	2	seidman	PERSON
ftr-463	266	3	332	CARDINAL
ftr-463	266	4	1953	DATE
ftr-463	267	1	704	CARDINAL
ftr-463	267	2	73rd	ORDINAL
ftr-463	267	3	2d	CARDINAL
ftr-463	268	1	13 (1934	DATE
ftr-463	268	2	1939-1	DATE
ftr-463	268	3	554	CARDINAL
ftr-463	268	4	563	CARDINAL
ftr-463	269	1	3:5 1996	DATE
ftr-463	269	2	devolution &	ORG
ftr-463	269	3	199	CARDINAL
ftr-463	269	4	taxable.33	CARDINAL
ftr-463	269	5	treasury	ORG
ftr-463	269	6	cortland	GPE
ftr-463	269	7	pinellas	GPE
ftr-463	270	1	1	CARDINAL
ftr-463	270	2	2	CARDINAL
ftr-463	270	3	80-percent	PERCENT
ftr-463	270	4	3	CARDINAL
ftr-463	272	1	the senate finance committee	ORG
ftr-463	272	2	one	CARDINAL
ftr-463	274	1	t the finance committee	ORG
ftr-463	276	1	congress	ORG
ftr-463	276	2	the senate finance committee	ORG
ftr-463	276	3	one	CARDINAL
ftr-463	276	4	at least 80	CARDINAL
ftr-463	276	5	at least 80	CARDINAL
ftr-463	277	1	78	CARDINAL
ftr-463	278	1	2512	CARDINAL
ftr-463	278	2	1934	DATE
ftr-463	279	1	34	CARDINAL
ftr-463	280	1	704	CARDINAL
ftr-463	280	2	32	CARDINAL
ftr-463	280	3	1939-1	DATE
ftr-463	280	4	564	CARDINAL
ftr-463	281	1	35	CARDINAL
ftr-463	282	1	598	CARDINAL
ftr-463	283	1	george s. hills	PERSON
ftr-463	283	2	1934	DATE
ftr-463	283	3	12	CARDINAL
ftr-463	283	4	411	CARDINAL
ftr-463	283	5	411	CARDINAL
ftr-463	283	6	1934	DATE
ftr-463	283	7	forty-eight	DATE
ftr-463	283	8	fifteen	CARDINAL
ftr-463	283	9	' sixteen	DATE
ftr-463	283	10	seventeen	CARDINAL
ftr-463	284	1	florida	GPE
ftr-463	284	2	congress	ORG
ftr-463	284	3	pinellas	GPE
ftr-463	284	4	senate	ORG
ftr-463	286	1	1934	DATE
ftr-463	286	2	36	CARDINAL
ftr-463	287	1	1934	DATE
ftr-463	287	2	112(g)(1	ORDINAL
ftr-463	287	3	48	CARDINAL
ftr-463	288	1	683	CARDINAL
ftr-463	288	2	705	CARDINAL
ftr-463	290	1	37	CARDINAL
ftr-463	291	1	315	CARDINAL
ftr-463	291	2	u.s.	GPE
ftr-463	291	3	194	CARDINAL
ftr-463	291	4	198	CARDINAL
ftr-463	291	5	1942	DATE
ftr-463	291	6	tlhe	GPE
ftr-463	292	1	1934	DATE
ftr-463	292	2	45	CARDINAL
ftr-463	292	3	yale l.j	PERSON
ftr-463	292	4	134	CARDINAL
ftr-463	292	5	140	CARDINAL
ftr-463	292	6	hugh satterlee	PERSON
ftr-463	292	7	12	CARDINAL
ftr-463	292	8	639	CARDINAL
ftr-463	292	9	1934	DATE
ftr-463	292	10	35	CARDINAL
ftr-463	292	11	412	CARDINAL
ftr-463	292	12	hendricks	ORG
ftr-463	292	13	supra	PERSON
ftr-463	292	14	16	CARDINAL
ftr-463	292	15	1202	DATE
ftr-463	292	16	congress	ORG
ftr-463	293	1	section 112(i)(1)(a	LAW
ftr-463	293	2	1932	DATE
ftr-463	293	3	erwin n. griswold	PERSON
ftr-463	293	4	58	CARDINAL
ftr-463	294	1	l. rev	PERSON
ftr-463	294	2	705	CARDINAL
ftr-463	294	3	711	CARDINAL
ftr-463	295	1	38	CARDINAL
ftr-463	296	1	704	CARDINAL
ftr-463	296	2	32	CARDINAL
ftr-463	296	3	1939-1	DATE
ftr-463	296	4	598	CARDINAL
ftr-463	296	5	39	CARDINAL
ftr-463	297	1	ark.	GPE
ftr-463	300	1	170112	DATE
ftr-463	300	2	crawford & moses	ORG
ftr-463	300	3	supp	GPE
ftr-463	300	4	1931	DATE
ftr-463	300	5	tlhe	ORG
ftr-463	301	1	361	CARDINAL
ftr-463	301	2	1931	DATE
ftr-463	301	3	fla	GPE
ftr-463	302	1	comp	NORP
ftr-463	303	1	gen.	PERSON
ftr-463	304	1	6562	DATE
ftr-463	304	2	skillman 1927	ORG
ftr-463	304	3	nev.	ORG
ftr-463	304	4	comp	NORP
ftr-463	305	1	1638	CARDINAL
ftr-463	305	2	1930	DATE
ftr-463	305	3	ohio	GPE
ftr-463	305	4	8623-67	DATE
ftr-463	305	5	supp	GPE
ftr-463	305	6	1935	DATE
ftr-463	305	7	tenn.	GPE
ftr-463	305	8	ann	ORG
ftr-463	306	1	3750	CARDINAL
ftr-463	306	2	williams 1934	PERSON
ftr-463	308	1	62	CARDINAL
ftr-463	308	2	cahill & moore 1935	ORG
ftr-463	309	1	henry winthrop ballantine	PERSON
ftr-463	309	2	ballantine on	ORG
ftr-463	309	3	291	CARDINAL
ftr-463	309	4	686	CARDINAL
ftr-463	309	5	1946	DATE
ftr-463	309	6	45	CARDINAL
ftr-463	309	7	yale l.j	PERSON
ftr-463	309	8	134	CARDINAL
ftr-463	309	9	141 & n.48 (1935	ORG
ftr-463	310	1	3:5 1996	DATE
ftr-463	310	2	devolution &	ORG
ftr-463	310	3	201	CARDINAL
ftr-463	310	4	congress	ORG
ftr-463	310	5	state	ORG
ftr-463	310	6	d. deadwood	PERSON
ftr-463	310	7	pre-1934	DATE
ftr-463	310	8	1934	DATE
ftr-463	310	9	at least 1940	DATE
ftr-463	310	10	years	DATE
ftr-463	310	11	1934	DATE
ftr-463	311	1	three	CARDINAL
ftr-463	311	2	pinellas	GPE
ftr-463	312	1	first	ORDINAL
ftr-463	312	2	second	ORDINAL
ftr-463	313	1	schoo	GPE
ftr-463	313	2	i. commissioner,2	PERSON
ftr-463	313	3	25-year	DATE
ftr-463	316	1	john a. nelson co.	PERSON
ftr-463	317	1	296	CARDINAL
ftr-463	317	2	374	CARDINAL
ftr-463	318	1	40	CARDINAL
ftr-463	319	1	satterlee	PERSON
ftr-463	319	2	37	CARDINAL
ftr-463	319	3	688	CARDINAL
ftr-463	319	4	1934	DATE
ftr-463	320	1	41	CARDINAL
ftr-463	321	1	minnesota tea co.	ORG
ftr-463	321	2	296	CARDINAL
ftr-463	321	3	378	CARDINAL
ftr-463	321	4	385	CARDINAL
ftr-463	321	5	coleman v. commissioner	PERSON
ftr-463	321	6	81	CARDINAL
ftr-463	321	7	455	CARDINAL
ftr-463	321	8	457	CARDINAL
ftr-463	321	9	10th	ORDINAL
ftr-463	321	10	1936	DATE
ftr-463	321	11	worcester salt co.	ORG
ftr-463	321	12	75	CARDINAL
ftr-463	321	13	251	CARDINAL
ftr-463	321	14	252	CARDINAL
ftr-463	321	15	2d	DATE
ftr-463	321	16	1935	DATE
ftr-463	321	17	john a. nelson co.	PERSON
ftr-463	322	1	296	CARDINAL
ftr-463	322	2	374	CARDINAL
ftr-463	323	1	42	CARDINAL
ftr-463	324	1	47	CARDINAL
ftr-463	325	1	459	CARDINAL
ftr-463	325	2	1942	DATE
ftr-463	326	1	43	CARDINAL
ftr-463	327	1	461	CARDINAL
ftr-463	327	2	neustadt	ORG
ftr-463	327	3	131	CARDINAL
ftr-463	327	4	528	CARDINAL
ftr-463	327	5	2d	DATE
ftr-463	327	6	1942	DATE
ftr-463	327	7	1936	DATE
ftr-463	327	8	4	CARDINAL
ftr-463	327	9	97	DATE
ftr-463	328	1	t.c.	PERSON
ftr-463	328	2	p-h	ORG
ftr-463	328	3	florida	GPE
ftr-463	329	1	john a. nelson co.	PERSON
ftr-463	330	1	nelson	PERSON
ftr-463	330	2	minnesota tea co.	ORG
ftr-463	330	3	46	DATE
ftr-463	330	4	alabama asphaltic limestone co.,47	ORG
ftr-463	331	1	alabama asphaltic	FAC
ftr-463	332	1	48	DATE
ftr-463	333	1	three	CARDINAL
ftr-463	333	2	supreme court	ORG
ftr-463	333	3	pre-1934	DATE
ftr-463	334	1	45,036	CARDINAL
ftr-463	334	2	annis furs, inc.	ORG
ftr-463	335	1	2 t.c	QUANTITY
ftr-463	335	2	1943	DATE
ftr-463	335	3	1934	DATE
ftr-463	335	4	kirby v. commissioner	PERSON
ftr-463	335	5	35 b.t.a	QUANTITY
ftr-463	336	1	578	CARDINAL
ftr-463	336	2	1937	DATE
ftr-463	336	3	1926	DATE
ftr-463	336	4	1928	DATE
ftr-463	336	5	102	CARDINAL
ftr-463	336	6	115	CARDINAL
ftr-463	338	1	73-74	CARDINAL
ftr-463	339	1	44	CARDINAL
ftr-463	340	1	296	CARDINAL
ftr-463	340	2	374	CARDINAL
ftr-463	341	1	united states	GPE
ftr-463	341	2	adkins-phelps	PERSON
ftr-463	341	3	400	CARDINAL
ftr-463	341	4	737	CARDINAL
ftr-463	341	5	8th	ORDINAL
ftr-463	341	6	1968	DATE
ftr-463	341	7	first	ORDINAL
ftr-463	341	8	schweitzer & conrad, inc.	ORG
ftr-463	342	1	41 b.t.a	QUANTITY
ftr-463	342	2	533	CARDINAL
ftr-463	342	3	1940	DATE
ftr-463	342	4	six months	DATE
ftr-463	343	1	45	CARDINAL
ftr-463	343	2	296	CARDINAL
ftr-463	343	3	378	CARDINAL
ftr-463	343	4	385	CARDINAL
ftr-463	344	1	46	DATE
ftr-463	345	1	1984	DATE
ftr-463	345	2	congress	ORG
ftr-463	346	1	1984	DATE
ftr-463	348	1	98-369	CARDINAL
ftr-463	348	2	63(a	CARDINAL
ftr-463	348	3	98	CARDINAL
ftr-463	349	1	494	CARDINAL
ftr-463	349	2	583	CARDINAL
ftr-463	350	1	47	CARDINAL
ftr-463	351	1	315	CARDINAL
ftr-463	351	2	179	CARDINAL
ftr-463	352	1	48	DATE
ftr-463	353	1	183	CARDINAL
ftr-463	354	1	3:5 1996	DATE
ftr-463	354	2	devolution &	ORG
ftr-463	354	3	203	CARDINAL
ftr-463	354	4	comnnzissioner49	PERSON
ftr-463	359	1	gronan	GPE
ftr-463	359	2	1928	DATE
ftr-463	367	1	49	CARDINAL
ftr-463	368	1	302	CARDINAL
ftr-463	368	2	u.s.	GPE
ftr-463	369	1	50	CARDINAL
ftr-463	369	2	302	CARDINAL
ftr-463	369	3	454	CARDINAL
ftr-463	369	4	1938	DATE
ftr-463	370	1	51	CARDINAL
ftr-463	370	2	302	CARDINAL
ftr-463	370	3	u.s.	GPE
ftr-463	370	4	89	CARDINAL
ftr-463	371	1	florida	GPE
ftr-463	372	1	at least under pre-1934	DATE
ftr-463	373	1	2	CARDINAL
ftr-463	373	2	today	DATE
ftr-463	373	3	first	ORDINAL
ftr-463	373	4	1934	DATE
ftr-463	373	5	congress	ORG
ftr-463	373	6	congress	ORG
ftr-463	373	7	the 17 years from 1954 to 1971	DATE
ftr-463	374	1	third	ORDINAL
ftr-463	374	2	the supreme court	ORG
ftr-463	374	3	pre-1934	DATE
ftr-463	375	1	11 years	DATE
ftr-463	378	1	1921	DATE
ftr-463	379	1	1921	DATE
ftr-463	380	1	55	CARDINAL
ftr-463	380	2	1921	DATE
ftr-463	380	3	1931	DATE
ftr-463	380	4	52	CARDINAL
ftr-463	381	1	35117	CARDINAL
ftr-463	381	2	nov. 15, 1972	DATE
ftr-463	381	3	39150	DATE
ftr-463	381	4	mar. 1, 1984	DATE
ftr-463	382	1	35117 and 39150	DATE
ftr-463	383	1	53	CARDINAL
ftr-463	385	1	54	CARDINAL
ftr-463	386	1	308	CARDINAL
ftr-463	386	2	415	CARDINAL
ftr-463	386	3	1940	DATE
ftr-463	387	1	55	CARDINAL
ftr-463	388	1	16	CARDINAL
ftr-463	389	1	19961	DATE
ftr-463	389	2	devolution &	ORG
ftr-463	389	3	205	CARDINAL
ftr-463	390	1	6	CARDINAL
ftr-463	391	1	the supreme court	ORG
ftr-463	392	1	cortland	GPE
ftr-463	392	2	first	ORDINAL
ftr-463	392	3	the supreme court	ORG
ftr-463	393	1	1921	DATE
ftr-463	393	2	pinellas	GPE
ftr-463	394	1	e. resurrection	PERSON
ftr-463	394	2	roebling v. commissioner	PERSON
ftr-463	394	3	9	CARDINAL
ftr-463	394	4	first	ORDINAL
ftr-463	394	5	1934	DATE
ftr-463	395	1	first	ORDINAL
ftr-463	396	1	56	CARDINAL
ftr-463	397	1	39	CARDINAL
ftr-463	398	1	1927	DATE
ftr-463	398	2	three	CARDINAL
ftr-463	399	1	1.t	CARDINAL
ftr-463	399	2	13	CARDINAL
ftr-463	400	1	61	CARDINAL
ftr-463	401	1	57	CARDINAL
ftr-463	402	1	v. tyng	PERSON
ftr-463	402	2	106	CARDINAL
ftr-463	402	3	55	DATE
ftr-463	402	4	59	CARDINAL
ftr-463	402	5	2d	DATE
ftr-463	403	1	helvering v. tyng	PERSON
ftr-463	403	2	308	CARDINAL
ftr-463	403	3	527	CARDINAL
ftr-463	403	4	1940	DATE
ftr-463	404	1	58	DATE
ftr-463	405	1	pinellas	GPE
ftr-463	405	2	287	CARDINAL
ftr-463	405	3	u.s.	GPE
ftr-463	406	1	470	CARDINAL
ftr-463	407	1	59	CARDINAL
ftr-463	408	1	143	CARDINAL
ftr-463	408	2	810	CARDINAL
ftr-463	408	3	3d	CARDINAL
ftr-463	408	4	323	CARDINAL
ftr-463	408	5	773	CARDINAL
ftr-463	409	1	60	CARDINAL
ftr-463	410	1	morgan mfg. co.	ORG
ftr-463	411	1	124	CARDINAL
ftr-463	411	2	602	CARDINAL
ftr-463	411	3	4th	ORDINAL
ftr-463	412	1	two	CARDINAL
ftr-463	414	1	293	CARDINAL
ftr-463	414	2	465	CARDINAL
ftr-463	414	3	1935	DATE
ftr-463	414	4	florida	GPE
ftr-463	414	5	roebling	GPE
ftr-463	414	6	south jersey	GPE
ftr-463	414	7	traction co.	ORG
ftr-463	414	8	south jersey	GPE
ftr-463	414	9	new jersey	GPE
ftr-463	414	10	south jersey	GPE
ftr-463	414	11	100-year	DATE
ftr-463	414	12	south jersey	GPE
ftr-463	415	1	1934	DATE
ftr-463	417	1	1918	DATE
ftr-463	418	1	1921	DATE
ftr-463	418	2	congress	ORG
ftr-463	419	1	cortland	GPE
ftr-463	419	2	pinellas	GPE
ftr-463	420	1	roebling	GPE
ftr-463	420	2	cash.6	GPE
ftr-463	420	3	roebling	GPE
ftr-463	420	4	seven	CARDINAL
ftr-463	420	5	twelve years	DATE
ftr-463	420	6	the roebling court	ORG
ftr-463	420	7	1934	DATE
ftr-463	420	8	congress	ORG
ftr-463	421	1	1934	DATE
ftr-463	425	1	61	CARDINAL
ftr-463	426	1	i.t. 2364	ORG
ftr-463	428	1	69	CARDINAL
ftr-463	428	2	1969-1	DATE
ftr-463	428	3	312	CARDINAL
ftr-463	428	4	three	CARDINAL
ftr-463	428	5	0	CARDINAL
ftr-463	428	6	0	CARDINAL
ftr-463	429	1	0	CARDINAL
ftr-463	429	2	0	CARDINAL
ftr-463	430	1	62	CARDINAL
ftr-463	431	1	satterlee	PERSON
ftr-463	431	2	37	CARDINAL
ftr-463	431	3	688	CARDINAL
ftr-463	431	4	1934	DATE
ftr-463	432	1	3:5 1996	DATE
ftr-463	432	2	devolution &	ORG
ftr-463	432	3	207	CARDINAL
ftr-463	433	1	congress	ORG
ftr-463	433	2	1934	DATE
ftr-463	434	1	this day	DATE
ftr-463	435	1	first	ORDINAL
ftr-463	435	2	roebling	GPE
ftr-463	436	1	section 112(g)(1	LAW
ftr-463	438	1	roebling	GPE
ftr-463	439	1	63	DATE
ftr-463	440	1	39	CARDINAL
ftr-463	441	1	64	CARDINAL
ftr-463	442	1	86	DATE
ftr-463	442	2	112(g)-i	CARDINAL
ftr-463	442	3	1934	DATE
ftr-463	443	1	65	CARDINAL
ftr-463	444	1	101	CARDINAL
ftr-463	444	2	1938	DATE
ftr-463	447	1	66	CARDINAL
ftr-463	448	1	section 112(g)t	LAW
ftr-463	449	1	one	CARDINAL
ftr-463	452	1	101	CARDINAL
ftr-463	452	2	1938	DATE
ftr-463	453	1	florida	GPE
ftr-463	453	2	section 338	LAW
ftr-463	454	1	five	CARDINAL
ftr-463	455	1	first	ORDINAL
ftr-463	455	2	355	CARDINAL
ftr-463	457	1	second	ORDINAL
ftr-463	458	1	third	ORDINAL
ftr-463	459	1	fourth	ORDINAL
ftr-463	461	1	100%	PERCENT
ftr-463	461	2	69	CARDINAL
ftr-463	461	3	355	CARDINAL
ftr-463	462	1	67	CARDINAL
ftr-463	463	1	hickok v. commissioner	PERSON
ftr-463	463	2	32	CARDINAL
ftr-463	463	3	1959	DATE
ftr-463	463	4	microdot, inc.	ORG
ftr-463	463	5	v. united states	GPE
ftr-463	463	6	728	CARDINAL
ftr-463	463	7	593	CARDINAL
ftr-463	463	8	2d	DATE
ftr-463	463	9	1984	DATE
ftr-463	463	10	golden nugget, inc.	ORG
ftr-463	464	1	83	CARDINAL
ftr-463	464	2	28	CARDINAL
ftr-463	464	3	1984	DATE
ftr-463	467	1	77	CARDINAL
ftr-463	467	2	1977-2	DATE
ftr-463	467	3	119	CARDINAL
ftr-463	469	1	77	CARDINAL
ftr-463	469	2	1977-2	DATE
ftr-463	469	3	311	CARDINAL
ftr-463	469	4	68	CARDINAL
ftr-463	469	5	bittker & eustice	ORG
ftr-463	469	6	5	CARDINAL
ftr-463	469	7	12.26	CARDINAL
ftr-463	469	8	12-92 to	CARDINAL
ftr-463	470	1	69	CARDINAL
ftr-463	472	1	79	CARDINAL
ftr-463	472	2	1979-	DATE
ftr-463	472	3	145	CARDINAL
ftr-463	474	1	79-250	CARDINAL
ftr-463	474	2	1979-2	DATE
ftr-463	474	3	156	CARDINAL
ftr-463	476	1	78-441	CARDINAL
ftr-463	476	2	1978-2	DATE
ftr-463	476	3	152	CARDINAL
ftr-463	477	1	75-561	CARDINAL
ftr-463	477	2	1975-2	DATE
ftr-463	477	3	129	CARDINAL
ftr-463	478	1	70	CARDINAL
ftr-463	480	1	1.355-2(c)(1	CARDINAL
ftr-463	480	2	2	CARDINAL
ftr-463	481	1	71	CARDINAL
ftr-463	483	1	3:5 1996	DATE
ftr-463	483	2	devolution &	ORG
ftr-463	483	3	209	CARDINAL
ftr-463	483	4	pinellas	GPE
ftr-463	483	5	cortland	GPE
ftr-463	484	1	1	CARDINAL
ftr-463	484	2	1924	DATE
ftr-463	485	1	cortland	GPE
ftr-463	485	2	pinellas	GPE
ftr-463	486	1	section 368(a)(1)(d	LAW
ftr-463	487	1	cortland	GPE
ftr-463	487	2	pinellas	GPE
ftr-463	489	1	one	CARDINAL
ftr-463	489	2	73%	PERCENT
ftr-463	490	1	1928	DATE
ftr-463	490	2	one	CARDINAL
ftr-463	491	1	1954	DATE
ftr-463	491	2	congress	ORG
ftr-463	491	3	72	CARDINAL
ftr-463	492	1	1924	DATE
ftr-463	493	1	43	CARDINAL
ftr-463	494	1	253	CARDINAL
ftr-463	495	1	73	CARDINAL
ftr-463	495	2	103	CARDINAL
ftr-463	495	3	105	CARDINAL
ftr-463	495	4	10th	ORDINAL
ftr-463	496	1	74	CARDINAL
ftr-463	497	1	109	CARDINAL
ftr-463	497	2	williamson	PERSON
ftr-463	497	3	27	CARDINAL
ftr-463	497	4	647	CARDINAL
ftr-463	497	5	660	CARDINAL
ftr-463	497	6	1957	DATE
ftr-463	498	1	75	CARDINAL
ftr-463	499	1	1954	DATE
ftr-463	500	1	s.	PERSON
ftr-463	500	2	1622	CARDINAL
ftr-463	500	3	83d	CARDINAL
ftr-463	500	4	2d	CARDINAL
ftr-463	501	1	273-74	CARDINAL
ftr-463	501	2	1954	DATE
ftr-463	501	3	1954	DATE
ftr-463	501	4	4785	CARDINAL
ftr-463	501	5	4912	DATE
ftr-463	502	1	florida	GPE
ftr-463	502	2	77	DATE
ftr-463	502	3	section 355	LAW
ftr-463	502	4	tests.8	ORG
ftr-463	502	5	section 355	LAW
ftr-463	502	6	1954	DATE
ftr-463	502	7	section 355	LAW
ftr-463	503	1	355	CARDINAL
ftr-463	504	1	first	ORDINAL
ftr-463	504	2	1924	DATE
ftr-463	505	1	1954	DATE
ftr-463	505	2	section 355	LAW
ftr-463	506	1	1924	DATE
ftr-463	507	1	8 2	CARDINAL
ftr-463	507	2	355	CARDINAL
ftr-463	507	3	1954	DATE
ftr-463	509	1	76	DATE
ftr-463	510	1	1.368-1(b	CARDINAL
ftr-463	510	2	section 368(a)(1)(d	LAW
ftr-463	513	1	bittker & eustice	ORG
ftr-463	513	2	5	CARDINAL
ftr-463	513	3	12.26[21	DATE
ftr-463	513	4	12-92 to	CARDINAL
ftr-463	515	1	ginsburg & levin	ORG
ftr-463	515	2	supra	PERSON
ftr-463	515	3	1	CARDINAL
ftr-463	515	4	702.2	DATE
ftr-463	515	5	662	CARDINAL
ftr-463	515	6	79	CARDINAL
ftr-463	516	1	benjamin g. wells	PERSON
ftr-463	516	2	16	CARDINAL
ftr-463	516	3	j. corp.	ORG
ftr-463	516	4	203	CARDINAL
ftr-463	516	5	1989	DATE
ftr-463	517	1	80	CARDINAL
ftr-463	518	1	1.355-2(c	QUANTITY
ftr-463	519	1	81	CARDINAL
ftr-463	520	1	1924	DATE
ftr-463	520	2	43	CARDINAL
ftr-463	521	1	253	CARDINAL
ftr-463	522	1	82	CARDINAL
ftr-463	523	1	charles s. whitman	PERSON
ftr-463	523	2	serbonian	NORP
ftr-463	523	3	1954	DATE
ftr-463	523	4	81	CARDINAL
ftr-463	524	1	l. rev	PERSON
ftr-463	524	2	1194	CARDINAL
ftr-463	524	3	1199-1200	CARDINAL
ftr-463	524	4	1968	DATE
ftr-463	525	1	19961	DATE
ftr-463	525	2	devolution &	ORG
ftr-463	525	3	211	CARDINAL
ftr-463	525	4	section 355	LAW
ftr-463	525	5	seventh	ORDINAL
ftr-463	525	6	redding	GPE
ftr-463	525	7	commissioner3	PERSON
ftr-463	525	8	section 355	LAW
ftr-463	525	9	more than 50%	PERCENT
ftr-463	525	10	company.84	GPE
ftr-463	525	11	1986	DATE
ftr-463	525	12	section 355	LAW
ftr-463	525	13	section 355	LAW
ftr-463	525	14	section 355	LAW
ftr-463	526	1	5	CARDINAL
ftr-463	527	1	fiat	ORG
ftr-463	527	2	355	CARDINAL
ftr-463	527	3	basis.8 6	FAC
ftr-463	528	1	congress	ORG
ftr-463	528	2	355	CARDINAL
ftr-463	528	3	83	CARDINAL
ftr-463	529	1	630	CARDINAL
ftr-463	529	2	1169	DATE
ftr-463	529	3	7th	ORDINAL
ftr-463	529	4	1980	DATE
ftr-463	530	1	84	CARDINAL
ftr-463	531	1	1180	CARDINAL
ftr-463	531	2	22	CARDINAL
ftr-463	532	1	pamela b. gann	PERSON
ftr-463	532	2	r. commissioner	PERSON
ftr-463	532	3	1979	DATE
ftr-463	532	4	l j. 911	PERSON
ftr-463	533	1	975	CARDINAL
ftr-463	533	2	1979	DATE
ftr-463	533	3	355	CARDINAL
ftr-463	533	4	the redding court	ORG
ftr-463	534	1	50%	PERCENT
ftr-463	535	1	77	CARDINAL
ftr-463	535	2	1977-2	DATE
ftr-463	535	3	568	CARDINAL
ftr-463	535	4	proc	PERSON
ftr-463	536	1	86-42	CARDINAL
ftr-463	536	2	722	CARDINAL
ftr-463	537	1	85	CARDINAL
ftr-463	540	1	1.355-2(b	CARDINAL
ftr-463	540	2	1977	DATE
ftr-463	541	1	lee a. sheppard	PERSON
ftr-463	542	1	39	CARDINAL
ftr-463	542	2	911	CARDINAL
ftr-463	542	3	912	CARDINAL
ftr-463	542	4	23, 1988	DATE
ftr-463	542	5	dana trier	PERSON
ftr-463	543	1	86	CARDINAL
ftr-463	544	1	1.355-2(c)(1	CARDINAL
ftr-463	544	2	section 355	LAW
ftr-463	545	1	87	CARDINAL
ftr-463	546	1	355	CARDINAL
ftr-463	547	1	march 1996	DATE
ftr-463	547	2	clinton	PERSON
ftr-463	547	3	the two years	DATE
ftr-463	547	4	50%	PERCENT
ftr-463	547	5	two-year	DATE
ftr-463	548	1	treasury	ORG
ftr-463	548	2	mar. 1996	DATE
ftr-463	548	3	fiscal year 1997	DATE
ftr-463	548	4	mar. 19, 1996	DATE
ftr-463	548	5	jcs-2-96	DATE
ftr-463	548	6	mar. 27. 1996	DATE
ftr-463	549	1	florida	GPE
ftr-463	549	2	3	CARDINAL
ftr-463	551	1	cortland	GPE
ftr-463	551	2	pinellas	GPE
ftr-463	551	3	1961	DATE
ftr-463	551	4	congress	ORG
ftr-463	554	1	davant v. commissioner,9	PERSON
ftr-463	554	2	two	CARDINAL
ftr-463	554	3	one	CARDINAL
ftr-463	556	1	fifth	ORDINAL
ftr-463	559	1	a year	DATE
ftr-463	560	1	patricia ann	PERSON
ftr-463	560	2	english	LANGUAGE
ftr-463	560	3	section 368(a)(l)(f	LAW
ftr-463	560	4	32	CARDINAL
ftr-463	561	1	703	CARDINAL
ftr-463	561	2	1979	DATE
ftr-463	561	3	richard crawford pugh	PERSON
ftr-463	561	4	reveille	PERSON
ftr-463	562	1	24	CARDINAL
ftr-463	562	2	tax l. rev	PERSON
ftr-463	562	3	437	CARDINAL
ftr-463	562	4	1969	DATE
ftr-463	563	1	89	CARDINAL
ftr-463	565	1	61	CARDINAL
ftr-463	565	2	1961-2	DATE
ftr-463	565	3	62	CARDINAL
ftr-463	565	4	90	CARDINAL
ftr-463	567	1	91	CARDINAL
ftr-463	568	1	366	CARDINAL
ftr-463	568	2	874	CARDINAL
ftr-463	568	3	5th	ORDINAL
ftr-463	568	4	1966	DATE
ftr-463	569	1	386	CARDINAL
ftr-463	569	2	1967	DATE
ftr-463	570	1	92	CARDINAL
ftr-463	571	1	davant	PERSON
ftr-463	572	1	69-185	CARDINAL
ftr-463	572	2	1969-1	DATE
ftr-463	572	3	108	CARDINAL
ftr-463	572	4	93	CARDINAL
ftr-463	575	1	381(a)(2	PRODUCT
ftr-463	578	1	3:5 1996	DATE
ftr-463	578	2	devolution &	ORG
ftr-463	578	3	213	CARDINAL
ftr-463	580	1	first	ORDINAL
ftr-463	583	1	75-561,9	DATE
ftr-463	583	2	1	CARDINAL
ftr-463	583	3	2	CARDINAL
ftr-463	583	4	3	CARDINAL
ftr-463	585	1	congress	ORG
ftr-463	585	2	94	CARDINAL
ftr-463	588	1	69-185	CARDINAL
ftr-463	588	2	1969-1	DATE
ftr-463	588	3	108	CARDINAL
ftr-463	589	1	95	CARDINAL
ftr-463	589	2	1975-2	DATE
ftr-463	589	3	129	CARDINAL
ftr-463	590	1	96	CARDINAL
ftr-463	591	1	romy hammes, inc.	ORG
ftr-463	593	1	68	CARDINAL
ftr-463	593	2	1977	DATE
ftr-463	593	3	berger	ORG
ftr-463	594	1	68	CARDINAL
ftr-463	595	1	358	CARDINAL
ftr-463	595	2	1977	DATE
ftr-463	597	1	1978-2	DATE
ftr-463	597	2	152	CARDINAL
ftr-463	598	1	97	CARDINAL
ftr-463	599	1	1982	DATE
ftr-463	601	1	97	CARDINAL
ftr-463	601	2	248	CARDINAL
ftr-463	602	1	96	CARDINAL
ftr-463	603	1	324	CARDINAL
ftr-463	603	2	490	CARDINAL
ftr-463	606	1	77415	DATE
ftr-463	606	2	1977-2	DATE
ftr-463	606	3	311	CARDINAL
ftr-463	606	4	only one	CARDINAL
ftr-463	609	1	96	CARDINAL
ftr-463	610	1	1996-24	DATE
ftr-463	610	2	5	CARDINAL
ftr-463	611	1	at least two	CARDINAL
ftr-463	612	1	congress	ORG
ftr-463	615	1	760	CARDINAL
ftr-463	615	2	97th	ORDINAL
ftr-463	615	3	2d	CARDINAL
ftr-463	616	1	541	CARDINAL
ftr-463	616	2	1982	DATE
ftr-463	617	1	1982	DATE
ftr-463	618	1	781	CARDINAL
ftr-463	618	2	1315	DATE
ftr-463	618	3	more than one	CARDINAL
ftr-463	618	4	only one	CARDINAL
ftr-463	619	1	florida	GPE
ftr-463	619	2	cortland	GPE
ftr-463	619	3	pinellas	GPE
ftr-463	619	4	' 98	DATE
ftr-463	621	1	the supreme court	ORG
ftr-463	621	2	two	CARDINAL
ftr-463	621	3	one	CARDINAL
ftr-463	623	1	1	CARDINAL
ftr-463	623	2	2	CARDINAL
ftr-463	623	3	3	CARDINAL
ftr-463	625	1	69	CARDINAL
ftr-463	627	1	new york	GPE
ftr-463	627	2	second	ORDINAL
ftr-463	627	3	two	CARDINAL
ftr-463	630	1	1982	DATE
ftr-463	630	2	cortland	GPE
ftr-463	630	3	pinellas	GPE
ftr-463	631	1	98	CARDINAL
ftr-463	632	1	99	CARDINAL
ftr-463	633	1	yoc heating corp.	ORG
ftr-463	634	1	61	CARDINAL
ftr-463	634	2	168	CARDINAL
ftr-463	634	3	1973	DATE
ftr-463	636	1	178	CARDINAL
ftr-463	636	2	v. southwest corp.	ORG
ftr-463	636	3	315	CARDINAL
ftr-463	636	4	u.s.	GPE
ftr-463	636	5	194	CARDINAL
ftr-463	636	6	1942	DATE
ftr-463	636	7	43	CARDINAL
ftr-463	636	8	743	CARDINAL
ftr-463	636	9	1965	DATE
ftr-463	636	10	361	CARDINAL
ftr-463	636	11	257	CARDINAL
ftr-463	636	12	2d	DATE
ftr-463	636	13	1966	DATE
ftr-463	637	1	3:5 1996	DATE
ftr-463	637	2	devolution &	ORG
ftr-463	637	3	mhe	GPE
ftr-463	637	4	215 years	DATE
ftr-463	637	5	two	CARDINAL
ftr-463	638	1	anheuser-busch, inc.	ORG
ftr-463	639	1	helvering,"5 '	DATE
ftr-463	642	1	the anheuser-busch court	ORG
ftr-463	642	2	one	CARDINAL
ftr-463	643	1	anheuser-busch	ORG
ftr-463	644	1	anheuser-busch	ORG
ftr-463	645	1	anheuser-busch	ORG
ftr-463	650	1	anheuser-busch	ORG
ftr-463	650	2	100	CARDINAL
ftr-463	650	3	115	CARDINAL
ftr-463	650	4	662	CARDINAL
ftr-463	650	5	1940	DATE
ftr-463	651	1	101	CARDINAL
ftr-463	652	1	35117	CARDINAL
ftr-463	652	2	nov. 15, 1972	DATE
ftr-463	654	1	35486	DATE
ftr-463	654	2	sept. 20. 1973	DATE
ftr-463	656	1	39150	DATE
ftr-463	656	2	mar. 1, 1984	DATE
ftr-463	657	1	ginsburg & levin	ORG
ftr-463	658	1	supra	PERSON
ftr-463	658	2	1	CARDINAL
ftr-463	659	1	610.11.1	CARDINAL
ftr-463	659	2	610.11.2	CARDINAL
ftr-463	659	3	630	CARDINAL
ftr-463	660	1	florida	GPE
ftr-463	661	1	anheuser-busch	ORG
ftr-463	661	2	pinellas	GPE
ftr-463	661	3	cortland	GPE
ftr-463	662	1	third	ORDINAL
ftr-463	663	1	1934	DATE
ftr-463	665	1	3	CARDINAL
ftr-463	665	2	pinellas	GPE
ftr-463	666	1	the anheuser-busch	ORG
ftr-463	669	1	second	ORDINAL
ftr-463	669	2	10%	PERCENT
ftr-463	669	3	second	ORDINAL
ftr-463	669	4	90%	PERCENT
ftr-463	670	1	4	CARDINAL
ftr-463	671	1	second	ORDINAL
ftr-463	671	2	102	CARDINAL
ftr-463	672	1	anheuser-busch	ORG
ftr-463	672	2	115	CARDINAL
ftr-463	672	3	666	DATE
ftr-463	674	1	103	CARDINAL
ftr-463	675	1	the clinton administration's	ORG
ftr-463	676	1	nelson	PERSON
ftr-463	678	1	104	CARDINAL
ftr-463	681	1	39150	DATE
ftr-463	681	2	mar. 1, 1984	DATE
ftr-463	681	3	99%	PERCENT
ftr-463	683	1	3:5 1996	DATE
ftr-463	683	2	devolution &	ORG
ftr-463	683	3	217	CARDINAL
ftr-463	683	4	second	ORDINAL
ftr-463	684	1	second	ORDINAL
ftr-463	685	1	99%-owned	CARDINAL
ftr-463	686	1	99%-owned	CARDINAL
ftr-463	686	2	105	CARDINAL
ftr-463	687	1	§ 356(a	ORG
ftr-463	687	2	§ 362(b	ORG
ftr-463	688	1	106	CARDINAL
ftr-463	690	1	39150	DATE
ftr-463	690	2	mar. 1, 1984	DATE
ftr-463	690	3	35117	CARDINAL
ftr-463	690	4	nov. 15. 1972	DATE
ftr-463	691	1	alfred d. youngwood & deborah b. weiss	PERSON
ftr-463	691	2	subchapter k	PERSON
ftr-463	691	3	48	CARDINAL
ftr-463	692	1	39	DATE
ftr-463	692	2	57-60	CARDINAL
ftr-463	694	1	39150	DATE
ftr-463	694	2	35177	DATE
ftr-463	695	1	juliann avakian martin	PERSON
ftr-463	695	2	irs	ORG
ftr-463	695	3	96	CARDINAL
ftr-463	695	4	tnt	ORG
ftr-463	695	5	mar. 19, 1996	DATE
ftr-463	695	6	tnt	ORG
ftr-463	695	7	nelson f. crouch	PERSON
ftr-463	695	8	branch 1	LAW
ftr-463	696	1	107	CARDINAL
ftr-463	696	2	39150	DATE
ftr-463	696	3	mar. 1, 1984	DATE
ftr-463	697	1	108	CARDINAL
ftr-463	698	1	1.702-1	CARDINAL
ftr-463	698	2	109	CARDINAL
ftr-463	699	1	39150	DATE
ftr-463	699	2	mar. 1, 1984	DATE
ftr-463	700	1	florida	GPE
ftr-463	700	2	368(a)(2)(c	CARDINAL
ftr-463	701	1	10	CARDINAL
ftr-463	701	2	anheuser-busch	ORG
ftr-463	702	1	anheuser-busch	ORG
ftr-463	702	2	two	CARDINAL
ftr-463	703	1	anheuser-busch	ORG
ftr-463	705	1	pinellas	GPE
ftr-463	705	2	cortland	GPE
ftr-463	707	1	heintz	PERSON
ftr-463	708	1	' 2	DATE
ftr-463	708	2	110	CARDINAL
ftr-463	710	1	74-564	CARDINAL
ftr-463	710	2	1974-2	DATE
ftr-463	710	3	124	CARDINAL
ftr-463	712	1	74-565	CARDINAL
ftr-463	712	2	1974-2	DATE
ftr-463	712	3	125	CARDINAL
ftr-463	713	1	james a. nitsche	PERSON
ftr-463	713	2	83	CARDINAL
ftr-463	713	3	j. tax'n	PERSON
ftr-463	713	4	94	CARDINAL
ftr-463	713	5	1995	DATE
ftr-463	713	6	robert a. rizzi	PERSON
ftr-463	713	7	17	CARDINAL
ftr-463	713	8	j. corp.	ORG
ftr-463	713	9	362	CARDINAL
ftr-463	713	10	366	CARDINAL
ftr-463	713	11	1991	DATE
ftr-463	714	1	first	ORDINAL
ftr-463	714	2	second	ORDINAL
ftr-463	717	1	64	CARDINAL
ftr-463	717	2	1964-1	DATE
ftr-463	717	3	142	CARDINAL
ftr-463	721	1	83	CARDINAL
ftr-463	721	2	351	CARDINAL
ftr-463	723	1	77	CARDINAL
ftr-463	723	2	19772	DATE
ftr-463	723	3	110	CARDINAL
ftr-463	724	1	111	CARDINAL
ftr-463	725	1	104	CARDINAL
ftr-463	725	2	865	CARDINAL
ftr-463	725	3	3d	CARDINAL
ftr-463	725	4	86%	PERCENT
ftr-463	725	5	acquiror	ORG
ftr-463	727	1	ballwood co.	ORG
ftr-463	728	1	84	CARDINAL
ftr-463	728	2	733	CARDINAL
ftr-463	728	3	3d	CARDINAL
ftr-463	728	4	1936	DATE
ftr-463	729	1	sec	ORG
ftr-463	729	2	corp.	ORG
ftr-463	730	1	92 f.2d 593	CARDINAL
ftr-463	730	2	2d	DATE
ftr-463	730	3	1937	DATE
ftr-463	732	1	112	CARDINAL
ftr-463	732	2	25	CARDINAL
ftr-463	732	3	132	CARDINAL
ftr-463	732	4	1955	DATE
ftr-463	733	1	3:5 1996	DATE
ftr-463	733	2	devolution &	ORG
ftr-463	733	3	219	CARDINAL
ftr-463	733	4	mcdonald's	ORG
ftr-463	733	5	illinois	GPE
ftr-463	733	6	r.	NORP
ftr-463	733	7	mcdonald's	ORG
ftr-463	734	1	4	CARDINAL
ftr-463	737	1	first	ORDINAL
ftr-463	738	1	mcdonald's	ORG
ftr-463	738	2	indisputably	ORG
ftr-463	740	1	17	CARDINAL
ftr-463	740	2	first	ORDINAL
ftr-463	740	3	113	CARDINAL
ftr-463	740	4	688	CARDINAL
ftr-463	740	5	520	CARDINAL
ftr-463	740	6	7th	ORDINAL
ftr-463	740	7	1982	DATE
ftr-463	740	8	mcdonald's of zion	ORG
ftr-463	741	1	76	CARDINAL
ftr-463	741	2	972	CARDINAL
ftr-463	741	3	1981	DATE
ftr-463	742	1	114	CARDINAL
ftr-463	743	1	mcdonahl	DATE
ftr-463	745	1	115	CARDINAL
ftr-463	747	1	mcdonald's	ORG
ftr-463	748	1	116	CARDINAL
ftr-463	749	1	united states	GPE
ftr-463	749	2	adkins-phelps. inc.	PERSON
ftr-463	749	3	400	CARDINAL
ftr-463	749	4	737	CARDINAL
ftr-463	749	5	1968	DATE
ftr-463	750	1	first	ORDINAL
ftr-463	751	1	fifth ave	DATE
ftr-463	752	1	bank of new york	ORG
ftr-463	753	1	84 f.2d 787	CARDINAL
ftr-463	753	2	3d	CARDINAL
ftr-463	753	3	1936	DATE
ftr-463	753	4	99%	PERCENT
ftr-463	753	5	daisy m. ward	PERSON
ftr-463	753	6	29 b.t.a	QUANTITY
ftr-463	753	7	1251	CARDINAL
ftr-463	753	8	1934	DATE
ftr-463	753	9	nonacq	GPE
ftr-463	754	1	1934-1	DATE
ftr-463	755	1	79	CARDINAL
ftr-463	755	2	381	CARDINAL
ftr-463	755	3	8th	ORDINAL
ftr-463	755	4	1935	DATE
ftr-463	759	1	117	CARDINAL
ftr-463	759	2	24	CARDINAL
ftr-463	759	3	350	CARDINAL
ftr-463	759	4	1955	DATE
ftr-463	760	1	third	ORDINAL
ftr-463	762	1	24	CARDINAL
ftr-463	763	1	367	CARDINAL
ftr-463	764	1	florida	GPE
ftr-463	764	2	8	CARDINAL
ftr-463	765	1	9 second	TIME
ftr-463	765	2	mcdonald's	ORG
ftr-463	766	1	pinellas	GPE
ftr-463	766	2	cortland	GPE
ftr-463	768	1	2	CARDINAL
ftr-463	775	1	118	CARDINAL
ftr-463	776	1	minnesota tea co.	ORG
ftr-463	776	2	296	CARDINAL
ftr-463	776	3	378	CARDINAL
ftr-463	777	1	119	CARDINAL
ftr-463	778	1	john a. nelson co.	PERSON
ftr-463	779	1	296	CARDINAL
ftr-463	779	2	374	CARDINAL
ftr-463	779	3	united states	GPE
ftr-463	779	4	adkins-phelps	PERSON
ftr-463	779	5	400	CARDINAL
ftr-463	779	6	737	CARDINAL
ftr-463	779	7	8th	ORDINAL
ftr-463	779	8	1968	DATE
ftr-463	779	9	first	ORDINAL
ftr-463	779	10	schweitzer & conrad, inc.	ORG
ftr-463	779	11	41 b.t.a	QUANTITY
ftr-463	779	12	533	CARDINAL
ftr-463	779	13	1940	DATE
ftr-463	779	14	six months	DATE
ftr-463	782	1	6822	CARDINAL
ftr-463	782	2	1968-1	DATE
ftr-463	782	3	142	CARDINAL
ftr-463	782	4	10%	PERCENT
ftr-463	782	5	one year	DATE
ftr-463	783	1	120	CARDINAL
ftr-463	784	1	mcdonald's of zion	ORG
ftr-463	784	2	76	CARDINAL
ftr-463	784	3	972	CARDINAL
ftr-463	784	4	997	CARDINAL
ftr-463	784	5	1981	DATE
ftr-463	784	6	mcdonald's	ORG
ftr-463	784	7	66-3/8	CARDINAL
ftr-463	784	8	$71-318	MONEY
ftr-463	784	9	25	CARDINAL
ftr-463	784	10	132	CARDINAL
ftr-463	784	11	139	CARDINAL
ftr-463	784	12	1955	DATE
ftr-463	784	13	50	MONEY
ftr-463	784	14	30	MONEY
ftr-463	785	1	3:5 1996	DATE
ftr-463	785	2	devolution &	ORG
ftr-463	785	3	221	CARDINAL
ftr-463	787	1	77	CARDINAL
ftr-463	787	2	1%	PERCENT
ftr-463	787	3	5%	PERCENT
ftr-463	787	4	at least 50%	PERCENT
ftr-463	788	1	50%	PERCENT
ftr-463	789	1	66-23'	CARDINAL
ftr-463	789	2	five-year	DATE
ftr-463	791	1	121	CARDINAL
ftr-463	792	1	penrod v. commissioner	PERSON
ftr-463	792	2	88	CARDINAL
ftr-463	792	3	1428	CARDINAL
ftr-463	792	4	1987	DATE
ftr-463	793	1	mcdonald's	ORG
ftr-463	793	2	christian	NORP
ftr-463	793	3	57	CARDINAL
ftr-463	793	4	cch) 1231	ORG
ftr-463	793	5	1239	DATE
ftr-463	793	6	t.c.	GPE
ftr-463	793	7	p-h	ORG
ftr-463	793	8	89,413	CARDINAL
ftr-463	793	9	89-2014	DATE
ftr-463	793	10	1989	DATE
ftr-463	796	1	14	CARDINAL
ftr-463	796	2	757	CARDINAL
ftr-463	796	3	1950	DATE
ftr-463	797	1	pittsburgh	GPE
ftr-463	797	2	realty	GPE
ftr-463	798	1	67	CARDINAL
ftr-463	798	2	260	CARDINAL
ftr-463	798	3	274	CARDINAL
ftr-463	798	4	1976	DATE
ftr-463	799	1	durkin v. commissioner	PERSON
ftr-463	799	2	99	CARDINAL
ftr-463	799	3	561	CARDINAL
ftr-463	799	4	1992	DATE
ftr-463	800	1	ginsburg & levin	ORG
ftr-463	800	2	supra	PERSON
ftr-463	800	3	1	CARDINAL
ftr-463	800	4	608	CARDINAL
ftr-463	800	5	536	CARDINAL
ftr-463	800	6	122	CARDINAL
ftr-463	801	1	1977-2	DATE
ftr-463	801	2	568	CARDINAL
ftr-463	801	3	proc	PERSON
ftr-463	802	1	86-42	CARDINAL
ftr-463	802	2	722	CARDINAL
ftr-463	803	1	123	CARDINAL
ftr-463	804	1	1966-1	DATE
ftr-463	804	2	67	CARDINAL
ftr-463	806	1	78-142	CARDINAL
ftr-463	806	2	1978-1	DATE
ftr-463	807	1	124	CARDINAL
ftr-463	808	1	ginsburg & levin	ORG
ftr-463	808	2	supra	PERSON
ftr-463	808	3	1	CARDINAL
ftr-463	809	1	610.6.3	CARDINAL
ftr-463	809	2	599	CARDINAL
ftr-463	811	1	robert willens &	ORG
ftr-463	811	2	andrea j. phillips	PERSON
ftr-463	812	1	95	CARDINAL
ftr-463	812	2	132-28	CARDINAL
ftr-463	812	3	tnt	ORG
ftr-463	812	4	jared m. rusman	PERSON
ftr-463	812	5	96	CARDINAL
ftr-463	812	6	tnt	ORG
ftr-463	812	7	128	CARDINAL
ftr-463	812	8	tnt	ORG
ftr-463	812	9	robert willens & andrea j. phillips	ORG
ftr-463	813	1	96	CARDINAL
ftr-463	813	2	tnt	ORG
ftr-463	813	3	137-88	CARDINAL
ftr-463	814	1	tnt	ORG
ftr-463	814	2	rusman	PERSON
ftr-463	814	3	rusman	PERSON
ftr-463	815	1	rusman	PERSON
ftr-463	816	1	florida	GPE
ftr-463	816	2	77	CARDINAL
ftr-463	816	3	d.	NORP
ftr-463	816	4	fourth	ORDINAL
ftr-463	818	1	pinellas	GPE
ftr-463	818	2	6	CARDINAL
ftr-463	818	3	1	CARDINAL
ftr-463	818	4	128	CARDINAL
ftr-463	818	5	2	CARDINAL
ftr-463	818	6	125	CARDINAL
ftr-463	821	1	126	CARDINAL
ftr-463	823	1	ins. co.	ORG
ftr-463	823	2	united states	GPE
ftr-463	823	3	702	CARDINAL
ftr-463	823	4	1234	CARDINAL
ftr-463	823	5	5th	ORDINAL
ftr-463	823	6	1983	DATE
ftr-463	823	7	american potash & chem.	ORG
ftr-463	824	1	v. united states	GPE
ftr-463	824	2	399	CARDINAL
ftr-463	824	3	194	CARDINAL
ftr-463	824	4	1968	DATE
ftr-463	824	5	united states	GPE
ftr-463	824	6	m.o.j. corp.	ORG
ftr-463	824	7	274	CARDINAL
ftr-463	824	8	713	CARDINAL
ftr-463	824	9	5th	ORDINAL
ftr-463	824	10	1960	DATE
ftr-463	824	11	cannonburg skiing corp.	ORG
ftr-463	824	12	51	CARDINAL
ftr-463	824	13	844	CARDINAL
ftr-463	824	14	t.c.	GPE
ftr-463	824	15	p-h	ORG
ftr-463	824	16	86,150	CARDINAL
ftr-463	824	17	1986	DATE
ftr-463	825	1	russell v. commissioner	PERSON
ftr-463	825	2	832	CARDINAL
ftr-463	825	3	349	CARDINAL
ftr-463	825	4	6th	ORDINAL
ftr-463	825	5	1987	DATE
ftr-463	825	6	mcwhorter	GPE
ftr-463	825	7	69	CARDINAL
ftr-463	826	1	650	CARDINAL
ftr-463	826	2	1978	DATE
ftr-463	826	3	590	CARDINAL
ftr-463	826	4	340	CARDINAL
ftr-463	826	5	1978	DATE
ftr-463	826	6	yoc heating corp.	ORG
ftr-463	827	1	61	CARDINAL
ftr-463	827	2	168	CARDINAL
ftr-463	827	3	1973	DATE
ftr-463	827	4	water corp.	ORG
ftr-463	828	1	36	CARDINAL
ftr-463	828	2	377	CARDINAL
ftr-463	828	3	1961	DATE
ftr-463	828	4	southwell combing co.	ORG
ftr-463	828	5	30	CARDINAL
ftr-463	828	6	487	CARDINAL
ftr-463	828	7	1958	DATE
ftr-463	828	8	american wire fabrics corp.	ORG
ftr-463	829	1	16	CARDINAL
ftr-463	829	2	607	CARDINAL
ftr-463	829	3	1951	DATE
ftr-463	829	4	kimbell-diamond milling co.	ORG
ftr-463	829	5	14	CARDINAL
ftr-463	829	6	1950	DATE
ftr-463	830	1	187	CARDINAL
ftr-463	830	2	718	CARDINAL
ftr-463	830	3	5th	ORDINAL
ftr-463	831	1	342	CARDINAL
ftr-463	831	2	827	CARDINAL
ftr-463	831	3	1951	DATE
ftr-463	831	4	schumacher wall board corp.	ORG
ftr-463	832	1	33	CARDINAL
ftr-463	832	2	1936	DATE
ftr-463	832	3	warner co.	ORG
ftr-463	832	4	26	CARDINAL
ftr-463	832	5	1225	CARDINAL
ftr-463	833	1	127	CARDINAL
ftr-463	834	1	cannonburg skiing corp.	ORG
ftr-463	836	1	51	CARDINAL
ftr-463	836	2	844	CARDINAL
ftr-463	836	3	t.c.	GPE
ftr-463	836	4	p-h	ORG
ftr-463	836	5	86,150	CARDINAL
ftr-463	836	6	1986	DATE
ftr-463	837	1	russell v. commissioner	PERSON
ftr-463	837	2	832	CARDINAL
ftr-463	837	3	349	CARDINAL
ftr-463	837	4	6th	ORDINAL
ftr-463	837	5	1987	DATE
ftr-463	837	6	mcwhorter	GPE
ftr-463	837	7	69	CARDINAL
ftr-463	838	1	650	CARDINAL
ftr-463	838	2	1978	DATE
ftr-463	838	3	590	CARDINAL
ftr-463	838	4	340	CARDINAL
ftr-463	838	5	1978	DATE
ftr-463	839	1	kass v. commissioner	PERSON
ftr-463	839	2	60	CARDINAL
ftr-463	839	3	218	CARDINAL
ftr-463	839	4	1973	DATE
ftr-463	840	1	128	CARDINAL
ftr-463	842	1	ins. co.	ORG
ftr-463	842	2	united states	GPE
ftr-463	842	3	702	CARDINAL
ftr-463	842	4	1234	CARDINAL
ftr-463	842	5	5th	ORDINAL
ftr-463	842	6	1983	DATE
ftr-463	842	7	united states	GPE
ftr-463	842	8	m.o.j. corp.	ORG
ftr-463	842	9	274	CARDINAL
ftr-463	842	10	713	CARDINAL
ftr-463	842	11	5th	ORDINAL
ftr-463	842	12	1960	DATE
ftr-463	842	13	ashland oil & ref	ORG
ftr-463	843	1	99	CARDINAL
ftr-463	843	2	588	CARDINAL
ftr-463	843	3	6th	ORDINAL
ftr-463	843	4	1938	DATE
ftr-463	843	5	southwell combing co.	ORG
ftr-463	843	6	30	CARDINAL
ftr-463	843	7	487	CARDINAL
ftr-463	843	8	1958	DATE
ftr-463	843	9	koppers coal co.	ORG
ftr-463	843	10	6 t.c	QUANTITY
ftr-463	843	11	1946	DATE
ftr-463	843	12	warner co.	ORG
ftr-463	843	13	26	CARDINAL
ftr-463	843	14	1225	CARDINAL
ftr-463	844	1	3:5 1996	DATE
ftr-463	844	2	devolution &	ORG
ftr-463	844	3	223	CARDINAL
ftr-463	844	4	3	CARDINAL
ftr-463	845	1	first	ORDINAL
ftr-463	845	2	1954	DATE
ftr-463	845	3	1982	DATE
ftr-463	845	4	section 338	LAW
ftr-463	847	1	prior to 1936	DATE
ftr-463	848	1	section 112(b)(6	LAW
ftr-463	848	2	1936	DATE
ftr-463	850	1	32	CARDINAL
ftr-463	851	1	129	CARDINAL
ftr-463	852	1	florida.	ORG
ftr-463	854	1	80	CARDINAL
ftr-463	854	2	895	CARDINAL
ftr-463	854	3	1983	DATE
ftr-463	854	4	water corp.	ORG
ftr-463	855	1	36	CARDINAL
ftr-463	855	2	377	CARDINAL
ftr-463	855	3	1961	DATE
ftr-463	858	1	130	CARDINAL
ftr-463	859	1	yoc heating corp.	ORG
ftr-463	861	1	61	CARDINAL
ftr-463	861	2	168	CARDINAL
ftr-463	861	3	1973	DATE
ftr-463	861	4	american wire fabrics corp.	ORG
ftr-463	861	5	16	CARDINAL
ftr-463	861	6	607	CARDINAL
ftr-463	861	7	1951	DATE
ftr-463	861	8	schumacher wall board corp.	ORG
ftr-463	861	9	33	CARDINAL
ftr-463	862	1	131	CARDINAL
ftr-463	863	1	ashland oil & ref	ORG
ftr-463	864	1	99	CARDINAL
ftr-463	864	2	588	CARDINAL
ftr-463	864	3	591	CARDINAL
ftr-463	864	4	6th	ORDINAL
ftr-463	864	5	1938	DATE
ftr-463	864	6	koppers coal co.	ORG
ftr-463	864	7	6 t.c	QUANTITY
ftr-463	864	8	1221	CARDINAL
ftr-463	865	1	132	CARDINAL
ftr-463	866	1	koppers coal co.	ORG
ftr-463	866	2	6	CARDINAL
ftr-463	866	3	1946	DATE
ftr-463	867	1	kimbell-diamond milling v. commissioner	ORG
ftr-463	867	2	14	CARDINAL
ftr-463	867	3	1950	DATE
ftr-463	867	4	187	CARDINAL
ftr-463	867	5	718	CARDINAL
ftr-463	867	6	5th	ORDINAL
ftr-463	869	1	342	CARDINAL
ftr-463	869	2	827	CARDINAL
ftr-463	869	3	1951	DATE
ftr-463	870	1	133	CARDINAL
ftr-463	871	1	prairie oil & gas co.	ORG
ftr-463	872	1	66	CARDINAL
ftr-463	872	2	309	CARDINAL
ftr-463	873	1	311	CARDINAL
ftr-463	873	2	1933	DATE
ftr-463	873	3	yo heating corp.	ORG
ftr-463	873	4	61	CARDINAL
ftr-463	873	5	168	CARDINAL
ftr-463	873	6	171	CARDINAL
ftr-463	873	7	1973	DATE
ftr-463	873	8	carter publications. inc.	ORG
ftr-463	874	1	28	CARDINAL
ftr-463	874	2	160	CARDINAL
ftr-463	874	3	164	CARDINAL
ftr-463	874	4	1933	DATE
ftr-463	875	1	florida	GPE
ftr-463	878	1	1936	DATE
ftr-463	878	2	1954	DATE
ftr-463	879	1	first	ORDINAL
ftr-463	880	1	35	CARDINAL
ftr-463	881	1	cumberland	GPE
ftr-463	882	1	years	DATE
ftr-463	882	2	1954	DATE
ftr-463	883	1	36	CARDINAL
ftr-463	883	2	cortland	GPE
ftr-463	883	3	pinellas	GPE
ftr-463	886	1	two	CARDINAL
ftr-463	887	1	134	CARDINAL
ftr-463	888	1	united states v.	ORG
ftr-463	888	2	cumberland pub	ORG
ftr-463	889	1	serv. co.	ORG
ftr-463	889	2	338	CARDINAL
ftr-463	889	3	451	CARDINAL
ftr-463	889	4	1950	DATE
ftr-463	890	1	135	CARDINAL
ftr-463	890	2	5	CARDINAL
ftr-463	890	3	10-31	DATE
ftr-463	890	4	9110.41	CARDINAL
ftr-463	890	5	10-84	CARDINAL
ftr-463	891	1	section 337	CARDINAL
ftr-463	891	2	12-month	DATE
ftr-463	892	1	136	CARDINAL
ftr-463	893	1	ashland oil & r. co.	ORG
ftr-463	893	2	99	CARDINAL
ftr-463	893	3	588	CARDINAL
ftr-463	893	4	593	CARDINAL
ftr-463	893	5	6th	ORDINAL
ftr-463	893	6	1938	DATE
ftr-463	893	7	hamilton	PERSON
ftr-463	893	8	j.	PERSON
ftr-463	895	1	carter publications inc.	ORG
ftr-463	896	1	28	CARDINAL
ftr-463	896	2	160	CARDINAL
ftr-463	896	3	1933	DATE
ftr-463	896	4	1936	DATE
ftr-463	897	1	between 1954 and 1987	DATE
ftr-463	898	1	156	CARDINAL
ftr-463	899	1	3:5 1996	DATE
ftr-463	899	2	devolution &	ORG
ftr-463	899	3	225	CARDINAL
ftr-463	899	4	79%	PERCENT
ftr-463	899	5	137	CARDINAL
ftr-463	899	6	21%	PERCENT
ftr-463	900	1	first	ORDINAL
ftr-463	900	2	3	CARDINAL
ftr-463	903	1	two	CARDINAL
ftr-463	904	1	first	ORDINAL
ftr-463	905	1	21%	PERCENT
ftr-463	906	1	acquiror	PERSON
ftr-463	906	2	second	ORDINAL
ftr-463	906	3	2 137	CARDINAL
ftr-463	907	1	338	CARDINAL
ftr-463	908	1	138	CARDINAL
ftr-463	909	1	332	CARDINAL
ftr-463	911	1	334	CARDINAL
ftr-463	911	2	139	CARDINAL
ftr-463	913	1	florida	GPE
ftr-463	913	2	80	CARDINAL
ftr-463	913	3	895	CARDINAL
ftr-463	913	4	906-07	CARDINAL
ftr-463	913	5	1983	DATE
ftr-463	913	6	kass v. commissioner	PERSON
ftr-463	913	7	60	CARDINAL
ftr-463	913	8	218	CARDINAL
ftr-463	913	9	222	CARDINAL
ftr-463	914	1	140	CARDINAL
ftr-463	917	1	1.1502-76(b)(l)(ii)(b)(4	CARDINAL
ftr-463	917	2	next-day	DATE
ftr-463	918	1	141	CARDINAL
ftr-463	918	2	king enterprises, inc.	ORG
ftr-463	918	3	v. united states	GPE
ftr-463	918	4	418	CARDINAL
ftr-463	918	5	511	CARDINAL
ftr-463	918	6	1969	DATE
ftr-463	918	7	51%	PERCENT
ftr-463	919	1	142	CARDINAL
ftr-463	921	1	first	ORDINAL
ftr-463	921	2	second	ORDINAL
ftr-463	922	1	florida	GPE
ftr-463	924	1	second	ORDINAL
ftr-463	924	2	kass v. commissioner143	PERSON
ftr-463	924	3	one	CARDINAL
ftr-463	926	1	section 338	LAW
ftr-463	928	1	e.	PERSON
ftr-463	929	1	first	ORDINAL
ftr-463	930	1	russell v. commissioner	PERSON
ftr-463	930	2	832	CARDINAL
ftr-463	930	3	349	CARDINAL
ftr-463	930	4	6th	ORDINAL
ftr-463	930	5	1987	DATE
ftr-463	930	6	kass v. commissioner	PERSON
ftr-463	930	7	60	CARDINAL
ftr-463	930	8	218	CARDINAL
ftr-463	930	9	1973	DATE
ftr-463	930	10	491	CARDINAL
ftr-463	930	11	749	CARDINAL
ftr-463	930	12	3d	CARDINAL
ftr-463	930	13	1974	DATE
ftr-463	931	1	second	ORDINAL
ftr-463	932	1	418	CARDINAL
ftr-463	932	2	511	CARDINAL
ftr-463	932	3	1969	DATE
ftr-463	933	1	143	CARDINAL
ftr-463	934	1	60	CARDINAL
ftr-463	934	2	218	CARDINAL
ftr-463	934	3	1973	DATE
ftr-463	934	4	491	CARDINAL
ftr-463	934	5	749	CARDINAL
ftr-463	934	6	3d	CARDINAL
ftr-463	934	7	1974	DATE
ftr-463	935	1	russell v. commissioner	PERSON
ftr-463	935	2	832	CARDINAL
ftr-463	935	3	349	CARDINAL
ftr-463	935	4	6th	ORDINAL
ftr-463	935	5	1987	DATE
ftr-463	936	1	144	CARDINAL
ftr-463	937	1	kass	GPE
ftr-463	937	2	first	ORDINAL
ftr-463	937	3	more than 80%	PERCENT
ftr-463	940	1	1954	DATE
ftr-463	940	2	1954	DATE
ftr-463	941	1	kass	ORG
ftr-463	941	2	338	PRODUCT
ftr-463	942	1	3:5 1996	DATE
ftr-463	942	2	devolution &	ORG
ftr-463	942	3	227	CARDINAL
ftr-463	945	1	77	CARDINAL
ftr-463	946	1	1%	PERCENT
ftr-463	946	2	5%	PERCENT
ftr-463	946	3	at least 50%	PERCENT
ftr-463	947	1	50%	PERCENT
ftr-463	948	1	77	CARDINAL
ftr-463	949	1	section 355	LAW
ftr-463	949	2	50%	PERCENT
ftr-463	949	3	the other 50%	PERCENT
ftr-463	949	4	one	CARDINAL
ftr-463	952	1	first	ORDINAL
ftr-463	952	2	mcdonald's	ORG
ftr-463	952	3	second	ORDINAL
ftr-463	952	4	mcdonald's	ORG
ftr-463	952	5	third	ORDINAL
ftr-463	954	1	145	CARDINAL
ftr-463	955	1	1977-2	DATE
ftr-463	955	2	568	CARDINAL
ftr-463	955	3	146	CARDINAL
ftr-463	956	1	1.355-2(c)(2	CARDINAL
ftr-463	956	2	3	CARDINAL
ftr-463	956	3	florida	GPE
ftr-463	956	4	the tax court's	ORG
ftr-463	956	5	seagram corp.	ORG
ftr-463	957	1	seagram	ORG
ftr-463	957	2	conoco	ORG
ftr-463	957	3	two	CARDINAL
ftr-463	957	4	seagram	ORG
ftr-463	957	5	dupont	ORG
ftr-463	958	1	seagram	ORG
ftr-463	958	2	only 32%	PERCENT
ftr-463	958	3	dupont	ORG
ftr-463	958	4	46%	PERCENT
ftr-463	958	5	conoco	ORG
ftr-463	959	1	seagram	ORG
ftr-463	959	2	some 16%	PERCENT
ftr-463	959	3	dupont	ORG
ftr-463	959	4	seagram	ORG
ftr-463	960	1	conoco	ORG
ftr-463	960	2	dupont	ORG
ftr-463	960	3	6%	PERCENT
ftr-463	960	4	conoco	ORG
ftr-463	960	5	dupont stock	ORG
ftr-463	962	1	seagram	ORG
ftr-463	963	1	seagram	ORG
ftr-463	963	2	dupont stock	ORG
ftr-463	965	1	dupont	ORG
ftr-463	965	2	46%	PERCENT
ftr-463	965	3	conoco	ORG
ftr-463	965	4	22%	PERCENT
ftr-463	965	5	100%	PERCENT
ftr-463	965	6	dupont	ORG
ftr-463	965	7	46%	PERCENT
ftr-463	965	8	seagram	ORG
ftr-463	965	9	32%	PERCENT
ftr-463	965	10	conoco	ORG
ftr-463	965	11	dupont	ORG
ftr-463	966	1	seagram	ORG
ftr-463	968	1	seagram	ORG
ftr-463	971	1	dupont	ORG
ftr-463	971	2	conoco	ORG
ftr-463	971	3	dupont	ORG
ftr-463	972	1	cortland	GPE
ftr-463	972	2	pinellas	GPE
ftr-463	972	3	mcdonald's	ORG
ftr-463	972	4	147	CARDINAL
ftr-463	973	1	104 t.c	QUANTITY
ftr-463	973	2	75 (1995	DATE
ftr-463	974	1	ginsburg & levin	ORG
ftr-463	974	2	supra	PERSON
ftr-463	974	3	1	CARDINAL
ftr-463	974	4	610.10	CARDINAL
ftr-463	974	5	627-30	CARDINAL
ftr-463	974	6	jasper l. cummins	PERSON
ftr-463	974	7	jr.	PERSON
ftr-463	974	8	seagram	ORG
ftr-463	974	9	second	ORDINAL
ftr-463	974	10	69	CARDINAL
ftr-463	974	11	223	CARDINAL
ftr-463	974	12	oct. 9, 1995	DATE
ftr-463	975	1	3:5 1996	DATE
ftr-463	975	2	devolution &	ORG
ftr-463	976	1	229	CARDINAL
ftr-463	978	1	seagram	ORG
ftr-463	980	1	seagram	ORG
ftr-463	980	2	two	CARDINAL
ftr-463	981	1	first	ORDINAL
ftr-463	982	1	77	CARDINAL
ftr-463	983	1	two	CARDINAL
ftr-463	984	1	first	ORDINAL
ftr-463	985	1	second	ORDINAL
ftr-463	985	2	the 50%	PERCENT
ftr-463	985	3	77	CARDINAL
ftr-463	985	4	49	CARDINAL
ftr-463	986	1	the seagram court's	ORG
ftr-463	987	1	seagram	ORG
ftr-463	988	1	1) 50%	PERCENT
ftr-463	988	2	2	CARDINAL
ftr-463	988	3	3	CARDINAL
ftr-463	988	4	60%	PERCENT
ftr-463	989	1	seagram	ORG
ftr-463	990	1	seagram	ORG
ftr-463	990	2	seagram	ORG
ftr-463	990	3	dupont stock	ORG
ftr-463	992	1	148	CARDINAL
ftr-463	993	1	ginsburg & levin	ORG
ftr-463	993	2	supra	PERSON
ftr-463	993	3	1	CARDINAL
ftr-463	993	4	610.10	CARDINAL
ftr-463	993	5	628	CARDINAL
ftr-463	994	1	149	CARDINAL
ftr-463	995	1	194-196	CARDINAL
ftr-463	996	1	florida	GPE
ftr-463	997	1	congress	ORG
ftr-463	999	1	three	CARDINAL
ftr-463	1000	1	first	ORDINAL
ftr-463	1001	1	second	ORDINAL
ftr-463	1001	2	section 338	LAW
ftr-463	1003	1	one	CARDINAL
ftr-463	1004	1	1954	DATE
ftr-463	1004	2	congress	ORG
ftr-463	1004	3	section 368(a)(1)(c	LAW
ftr-463	1004	4	section 368(a)(2)(c	LAW
ftr-463	1005	1	section 368(a)(1)(c	LAW
ftr-463	1005	2	section 368(a)(2)(c	LAW
ftr-463	1006	1	1964	DATE
ftr-463	1007	1	congress	ORG
ftr-463	1007	2	section 368(a)(2)(d	LAW
ftr-463	1007	3	1968	DATE
ftr-463	1007	4	section 368(a)(2)(e	LAW
ftr-463	1007	5	1971	DATE
ftr-463	1009	1	5	CARDINAL
ftr-463	1011	1	m. carr ferguson &	PERSON
ftr-463	1011	2	martin d. ginsburg	PERSON
ftr-463	1011	3	28	CARDINAL
ftr-463	1012	1	l. rev	PERSON
ftr-463	1012	2	159	CARDINAL
ftr-463	1012	3	1973	DATE
ftr-463	1013	1	3:5 1996	DATE
ftr-463	1013	2	devolution &	ORG
ftr-463	1013	3	231	CARDINAL
ftr-463	1013	4	several years	DATE
ftr-463	1013	5	152	CARDINAL
ftr-463	1013	6	two	CARDINAL
ftr-463	1015	1	55	CARDINAL
ftr-463	1015	2	section 338	LAW
ftr-463	1016	1	1954	DATE
ftr-463	1016	2	congress	ORG
ftr-463	1016	3	151	PRODUCT
ftr-463	1017	1	84-30	CARDINAL
ftr-463	1017	2	114	CARDINAL
ftr-463	1017	3	39100	DATE
ftr-463	1017	4	may 13. 1983	DATE
ftr-463	1018	1	1981	DATE
ftr-463	1019	1	38660	DATE
ftr-463	1019	2	mar. 19, 1981	DATE
ftr-463	1020	1	95-69	CARDINAL
ftr-463	1020	2	42	CARDINAL
ftr-463	1020	3	4	CARDINAL
ftr-463	1020	4	oct. 16	DATE
ftr-463	1021	1	152	CARDINAL
ftr-463	1023	1	84-30	CARDINAL
ftr-463	1023	2	151	CARDINAL
ftr-463	1024	1	ginsburg & levin	ORG
ftr-463	1024	2	supra	PERSON
ftr-463	1024	3	1	CARDINAL
ftr-463	1024	4	631	CARDINAL
ftr-463	1025	1	153	CARDINAL
ftr-463	1026	1	james a. nitsche	PERSON
ftr-463	1026	2	83	CARDINAL
ftr-463	1026	3	j. tax'n	PERSON
ftr-463	1026	4	94	CARDINAL
ftr-463	1026	5	97	CARDINAL
ftr-463	1026	6	1995	DATE
ftr-463	1027	1	154	CARDINAL
ftr-463	1030	1	section 368	LAW
ftr-463	1033	1	1.368-2(h	CARDINAL
ftr-463	1034	1	section 368(a)(2)(d	LAW
ftr-463	1035	1	368(a)(2)(d)(i	CARDINAL
ftr-463	1036	1	section 368(a)(2)(e	LAW
ftr-463	1037	1	155	CARDINAL
ftr-463	1038	1	juliann avakian martin	PERSON
ftr-463	1038	2	irs	ORG
ftr-463	1038	3	96	CARDINAL
ftr-463	1038	4	tnt	ORG
ftr-463	1038	5	mar. 19, 1996	DATE
ftr-463	1038	6	nelson f. crouch	PERSON
ftr-463	1039	1	branch 1	LAW
ftr-463	1039	2	39150	DATE
ftr-463	1039	3	35117	DATE
ftr-463	1041	1	florida	GPE
ftr-463	1041	2	1982	DATE
ftr-463	1041	3	section 338	LAW
ftr-463	1042	1	congress	ORG
ftr-463	1044	1	section 334(b)(2	LAW
ftr-463	1044	2	1954	DATE
ftr-463	1044	3	at least 80%	PERCENT
ftr-463	1045	1	56	CARDINAL
ftr-463	1046	1	1982	DATE
ftr-463	1046	2	congress	ORG
ftr-463	1046	3	section 338	LAW
ftr-463	1047	1	pre-1987	GPE
ftr-463	1047	2	section 338 states	LAW
ftr-463	1047	3	kimbell	PERSON
ftr-463	1048	1	58	CARDINAL
ftr-463	1048	2	90-95	CARDINAL
ftr-463	1048	3	159	CARDINAL
ftr-463	1048	4	section 338	LAW
ftr-463	1048	5	kimbell	PERSON
ftr-463	1048	6	338	CARDINAL
ftr-463	1049	1	156	CARDINAL
ftr-463	1050	1	337	CARDINAL
ftr-463	1051	1	157	CARDINAL
ftr-463	1051	2	337	CARDINAL
ftr-463	1051	3	1954	DATE
ftr-463	1052	1	158	CARDINAL
ftr-463	1054	1	760	CARDINAL
ftr-463	1054	2	2d	CARDINAL
ftr-463	1055	1	536	CARDINAL
ftr-463	1055	2	1982	DATE
ftr-463	1055	3	1982-2	DATE
ftr-463	1055	4	600	CARDINAL
ftr-463	1055	5	632	CARDINAL
ftr-463	1055	6	159	CARDINAL
ftr-463	1055	7	1990-2	DATE
ftr-463	1055	8	67	CARDINAL
ftr-463	1055	9	160	CARDINAL
ftr-463	1056	1	supra	PERSON
ftr-463	1056	2	kimbell	PERSON
ftr-463	1057	1	3:5 19961	CARDINAL
ftr-463	1057	2	devolution &	ORG
ftr-463	1058	1	233	CARDINAL
ftr-463	1058	2	nonelecting acquiror	PERSON
ftr-463	1058	3	80%	PERCENT
ftr-463	1058	4	kimbell diamond	PERSON
ftr-463	1059	1	6	CARDINAL
ftr-463	1059	2	october 1995	DATE
ftr-463	1059	3	new york	GPE
ftr-463	1059	4	6 2	CARDINAL
ftr-463	1059	5	90-95	CARDINAL
ftr-463	1059	6	second	ORDINAL
ftr-463	1059	7	kimbell	PERSON
ftr-463	1059	8	338	CARDINAL
ftr-463	1060	1	section 338	LAW
ftr-463	1062	1	yoc heating corp.	ORG
ftr-463	1063	1	85%	PERCENT
ftr-463	1065	1	second	ORDINAL
ftr-463	1066	1	section 334(b)(2	LAW
ftr-463	1066	2	kimnbell-diamnond	ORG
ftr-463	1067	1	161	CARDINAL
ftr-463	1069	1	162	CARDINAL
ftr-463	1070	1	new york	GPE
ftr-463	1071	1	section 338	LAW
ftr-463	1072	1	94	CARDINAL
ftr-463	1072	2	tnt	ORG
ftr-463	1072	3	oct. 19, 1994	DATE
ftr-463	1072	4	tnt	ORG
ftr-463	1073	1	163	CARDINAL
ftr-463	1074	1	1.338-2(c)(3	CARDINAL
ftr-463	1075	1	60	CARDINAL
ftr-463	1077	1	54942	DATE
ftr-463	1077	2	oct. 27, 19951	DATE
ftr-463	1078	1	february, 1995	DATE
ftr-463	1079	1	60	CARDINAL
ftr-463	1081	1	9309	CARDINAL
ftr-463	1081	2	feb. 17. 1995	DATE
ftr-463	1082	1	164	CARDINAL
ftr-463	1083	1	61	CARDINAL
ftr-463	1083	2	168	CARDINAL
ftr-463	1083	3	1973	DATE
ftr-463	1085	1	florida	GPE
ftr-463	1087	1	6 5	CARDINAL
ftr-463	1088	1	338	CARDINAL
ftr-463	1089	1	kass v. commissioner	ORG
ftr-463	1090	1	'66	DATE
ftr-463	1090	2	congress	ORG
ftr-463	1090	3	338	CARDINAL
ftr-463	1092	1	167	CARDINAL
ftr-463	1094	1	section 338	LAW
ftr-463	1094	2	16	CARDINAL
ftr-463	1095	1	section 338	LAW
ftr-463	1096	1	338	CARDINAL
ftr-463	1097	1	second	ORDINAL
ftr-463	1097	2	165	CARDINAL
ftr-463	1098	1	99	CARDINAL
ftr-463	1098	2	cortland	GPE
ftr-463	1098	3	pinellas	GPE
ftr-463	1099	1	166	CARDINAL
ftr-463	1100	1	kass	ORG
ftr-463	1100	2	144	CARDINAL
ftr-463	1101	1	167	CARDINAL
ftr-463	1102	1	60	CARDINAL
ftr-463	1104	1	54942	DATE
ftr-463	1104	2	54943	DATE
ftr-463	1104	3	oct. 27, 1995	DATE
ftr-463	1105	1	168	CARDINAL
ftr-463	1106	1	60	CARDINAL
ftr-463	1108	1	9309	DATE
ftr-463	1108	2	9310	CARDINAL
ftr-463	1108	3	feb. 17, 1995	DATE
ftr-463	1109	1	169	CARDINAL
ftr-463	1111	1	3:5 1996	DATE
ftr-463	1111	2	devolution &	ORG
ftr-463	1111	3	235	CARDINAL
ftr-463	1111	4	338	CARDINAL
ftr-463	1112	1	section 338	LAW
ftr-463	1112	2	congress	ORG
ftr-463	1112	3	kimbell-diamnond	ORG
ftr-463	1113	1	nine years	DATE
ftr-463	1113	2	section 338	LAW
ftr-463	1113	3	second	ORDINAL
ftr-463	1113	4	second	ORDINAL
ftr-463	1114	1	congress	ORG
ftr-463	1114	2	kimbell-diamnond	ORG
ftr-463	1115	1	congress	ORG
ftr-463	1116	1	congress	ORG
ftr-463	1117	1	new york	GPE
ftr-463	1118	1	first	ORDINAL
ftr-463	1118	2	100%	PERCENT
ftr-463	1120	1	170	CARDINAL
ftr-463	1121	1	165	CARDINAL
ftr-463	1122	1	congress	ORG
ftr-463	1122	2	338	CARDINAL
ftr-463	1123	1	american potash & chem. corp.	ORG
ftr-463	1123	2	v. united states	GPE
ftr-463	1124	1	399	CARDINAL
ftr-463	1124	2	194	CARDINAL
ftr-463	1125	1	1968	DATE
ftr-463	1126	1	kimbell	PERSON
ftr-463	1126	2	kimbell-diamond	ORG
ftr-463	1127	1	171	CARDINAL
ftr-463	1128	1	ginsburg & levin	ORG
ftr-463	1129	1	supra	PERSON
ftr-463	1129	2	1	CARDINAL
ftr-463	1129	3	610.9	CARDINAL
ftr-463	1129	4	616	CARDINAL
ftr-463	1130	1	florida	GPE
ftr-463	1132	1	section 338	LAW
ftr-463	1134	1	first	ORDINAL
ftr-463	1134	2	more than 80%	PERCENT
ftr-463	1138	1	351	CARDINAL
ftr-463	1141	1	1	CARDINAL
ftr-463	1142	1	section 351	LAW
ftr-463	1149	1	76	CARDINAL
ftr-463	1149	2	223	CARDINAL
ftr-463	1149	3	1976-1	DATE
ftr-463	1149	4	103	CARDINAL
ftr-463	1149	5	two	CARDINAL
ftr-463	1149	6	19%	PERCENT
ftr-463	1149	7	81%	PERCENT
ftr-463	1153	1	9207028	DATE
ftr-463	1154	1	3:5 1996	DATE
ftr-463	1154	2	devolution &	ORG
ftr-463	1154	3	237	CARDINAL
ftr-463	1154	4	second	ORDINAL
ftr-463	1154	5	kass	ORG
ftr-463	1154	6	section 338	LAW
ftr-463	1155	1	17	CARDINAL
ftr-463	1155	2	section 338	LAW
ftr-463	1156	1	section 338	LAW
ftr-463	1156	2	congress	ORG
ftr-463	1158	1	congress	ORG
ftr-463	1158	2	section 338	LAW
ftr-463	1160	1	section 368(a)(1	LAW
ftr-463	1162	1	congress	ORG
ftr-463	1162	2	section 338	LAW
ftr-463	1164	1	19, 1991	DATE
ftr-463	1164	2	185	CARDINAL
ftr-463	1166	1	kenneth h. heitner	ORG
ftr-463	1166	2	jonathan m. kushner	PERSON
ftr-463	1167	1	46	CARDINAL
ftr-463	1168	1	43	CARDINAL
ftr-463	1168	2	1992	DATE
ftr-463	1170	1	supra	PERSON
ftr-463	1170	2	97	CARDINAL
ftr-463	1173	1	173	CARDINAL
ftr-463	1175	1	60	CARDINAL
ftr-463	1177	1	54942	DATE
ftr-463	1177	2	54943	DATE
ftr-463	1177	3	oct. 27, 1995	DATE
ftr-463	1178	1	section 338	LAW
ftr-463	1179	1	florida	GPE
ftr-463	1183	1	madison square	FAC
ftr-463	1184	1	section 338	LAW
ftr-463	1184	2	section 338.175	LAW
ftr-463	1184	3	section 338	LAW
ftr-463	1186	1	subsidiaries).'76	CARDINAL
ftr-463	1186	2	one	CARDINAL
ftr-463	1187	1	177	CARDINAL
ftr-463	1187	2	two	CARDINAL
ftr-463	1188	1	174	CARDINAL
ftr-463	1189	1	madison square garden corp.	FAC
ftr-463	1190	1	500 f.2d	MONEY
ftr-463	1190	2	611	CARDINAL
ftr-463	1190	3	2d	DATE
ftr-463	1190	4	1974	DATE
ftr-463	1191	1	175	CARDINAL
ftr-463	1192	1	338 or §	QUANTITY
ftr-463	1193	1	176	CARDINAL
ftr-463	1193	2	david a. drexler	PERSON
ftr-463	1193	3	delaware corporation	ORG
ftr-463	1193	4	15.11	CARDINAL
ftr-463	1193	5	15.59	CARDINAL
ftr-463	1193	6	1996	DATE
ftr-463	1194	1	177	CARDINAL
ftr-463	1194	2	sinclair oil corp.	ORG
ftr-463	1195	1	280	CARDINAL
ftr-463	1195	2	717	CARDINAL
ftr-463	1195	3	720	CARDINAL
ftr-463	1195	4	1971	DATE
ftr-463	1196	1	3:5 1996	DATE
ftr-463	1196	2	devolution &	ORG
ftr-463	1196	3	239	CARDINAL
ftr-463	1197	1	paulsen	GPE
ftr-463	1197	2	the supreme court	ORG
ftr-463	1201	1	paulsen	PERSON
ftr-463	1201	2	cortland	GPE
ftr-463	1201	3	pinellas	GPE
ftr-463	1203	1	1934	DATE
ftr-463	1203	2	congress	ORG
ftr-463	1204	1	1934	DATE
ftr-463	1204	2	1934	DATE
ftr-463	1204	3	congress	ORG
ftr-463	1206	1	the paulsen court	ORG
ftr-463	1206	2	cortland	ORG
ftr-463	1206	3	pinellas	GPE
ftr-463	1206	4	178	CARDINAL
ftr-463	1207	1	469	CARDINAL
ftr-463	1207	2	131	CARDINAL
ftr-463	1207	3	1985	DATE
ftr-463	1208	1	179	CARDINAL
ftr-463	1209	1	140	CARDINAL
ftr-463	1210	1	paulsen	GPE
ftr-463	1210	2	first	ORDINAL
ftr-463	1210	3	1969	DATE
ftr-463	1212	1	69-6	CARDINAL
ftr-463	1213	1	180	CARDINAL
ftr-463	1215	1	florida	GPE
ftr-463	1216	1	paulsen	GPE
ftr-463	1217	1	paulsen	GPE
ftr-463	1218	1	first	ORDINAL
ftr-463	1218	2	one	CARDINAL
ftr-463	1222	1	two	CARDINAL
ftr-463	1222	2	one	CARDINAL
ftr-463	1223	1	82	CARDINAL
ftr-463	1223	2	80	CARDINAL
ftr-463	1226	1	181	CARDINAL
ftr-463	1227	1	william t. plumb	PERSON
ftr-463	1227	2	jr.	PERSON
ftr-463	1227	3	26	CARDINAL
ftr-463	1227	4	369	CARDINAL
ftr-463	1227	5	1971	DATE
ftr-463	1228	1	182	CARDINAL
ftr-463	1230	1	69	CARDINAL
ftr-463	1230	2	1969-2	DATE
ftr-463	1231	1	69-3	CARDINAL
ftr-463	1231	2	103	CARDINAL
ftr-463	1235	1	354	CARDINAL
ftr-463	1235	2	183	CARDINAL
ftr-463	1235	3	1980-1	DATE
ftr-463	1236	1	3:5 1996	DATE
ftr-463	1236	2	devolution &	ORG
ftr-463	1236	3	241	CARDINAL
ftr-463	1238	1	accounts.s	PERSON
ftr-463	1238	2	first	ORDINAL
ftr-463	1238	3	second	ORDINAL
ftr-463	1238	4	first	ORDINAL
ftr-463	1239	1	first	ORDINAL
ftr-463	1239	2	80	CARDINAL
ftr-463	1240	1	congress	ORG
ftr-463	1246	1	184	CARDINAL
ftr-463	1249	1	8942058	CARDINAL
ftr-463	1249	2	july 25. 1989	DATE
ftr-463	1253	1	8739053	DATE
ftr-463	1253	2	june 30, 1987	DATE
ftr-463	1254	1	185	CARDINAL
ftr-463	1258	1	9207028	DATE
ftr-463	1258	2	nov. 19. 1991	DATE
ftr-463	1259	1	robert j. jones	PERSON
ftr-463	1259	2	irs	ORG
ftr-463	1259	3	6	CARDINAL
ftr-463	1259	4	j. bank	ORG
ftr-463	1259	5	9	CARDINAL
ftr-463	1259	6	j. soukup	PERSON
ftr-463	1259	7	12	CARDINAL
ftr-463	1259	8	j. corp.	ORG
ftr-463	1259	9	141	CARDINAL
ftr-463	1259	10	1985	DATE
ftr-463	1260	1	186	CARDINAL
ftr-463	1261	1	first	ORDINAL
ftr-463	1262	1	florida	GPE
ftr-463	1266	1	seagram	ORG
ftr-463	1267	1	seagram	ORG
ftr-463	1267	2	seagram	ORG
ftr-463	1268	1	77-37	DATE
ftr-463	1269	1	at least 50%	PERCENT
ftr-463	1269	2	at least 50%	PERCENT
ftr-463	1270	1	9	CARDINAL
ftr-463	1270	2	187	CARDINAL
ftr-463	1272	1	306	CARDINAL
ftr-463	1272	2	351	CARDINAL
ftr-463	1272	3	306	CARDINAL
ftr-463	1273	1	306	CARDINAL
ftr-463	1275	1	79-274	CARDINAL
ftr-463	1275	2	1979-2	DATE
ftr-463	1275	3	131	CARDINAL
ftr-463	1275	4	306	CARDINAL
ftr-463	1275	5	351	CARDINAL
ftr-463	1276	1	188	CARDINAL
ftr-463	1277	1	supra	PERSON
ftr-463	1277	2	101	CARDINAL
ftr-463	1278	1	189	CARDINAL
ftr-463	1280	1	19961	DATE
ftr-463	1280	2	devolution &	ORG
ftr-463	1280	3	243	CARDINAL
ftr-463	1280	4	77	CARDINAL
ftr-463	1281	1	90	CARDINAL
ftr-463	1283	1	80%	PERCENT
ftr-463	1283	2	338	CARDINAL
ftr-463	1283	3	20%	PERCENT
ftr-463	1285	1	2	CARDINAL
ftr-463	1285	2	seagran	PERSON
ftr-463	1286	1	seagram	ORG
ftr-463	1286	2	seagram	ORG
ftr-463	1286	3	conoco	ORG
ftr-463	1287	1	seagram	ORG
ftr-463	1287	2	conoco	ORG
ftr-463	1287	3	dupont	ORG
ftr-463	1288	1	' 9'	DATE
ftr-463	1289	1	3	CARDINAL
ftr-463	1290	1	first	ORDINAL
ftr-463	1290	2	77	CARDINAL
ftr-463	1290	3	only 5%	PERCENT
ftr-463	1290	4	190	CARDINAL
ftr-463	1291	1	ginsburg & levin	ORG
ftr-463	1291	2	supra	PERSON
ftr-463	1291	3	1	CARDINAL
ftr-463	1291	4	610.10	CARDINAL
ftr-463	1291	5	629	CARDINAL
ftr-463	1291	6	191	CARDINAL
ftr-463	1293	1	192	CARDINAL
ftr-463	1294	1	6221-6233	DATE
ftr-463	1295	1	florida	GPE
ftr-463	1296	1	some 5%	PERCENT
ftr-463	1298	1	193	CARDINAL
ftr-463	1298	2	one	CARDINAL
ftr-463	1298	3	5%	PERCENT
ftr-463	1299	1	second	ORDINAL
ftr-463	1299	2	77	CARDINAL
ftr-463	1300	1	no more than 50%	PERCENT
ftr-463	1300	2	acquiror	ORG
ftr-463	1300	3	77	CARDINAL
ftr-463	1302	1	1%	PERCENT
ftr-463	1304	1	4. fairness.-fairness	CARDINAL
ftr-463	1307	1	5	CARDINAL
ftr-463	1308	1	77	CARDINAL
ftr-463	1308	2	at least 50%	PERCENT
ftr-463	1308	3	193	CARDINAL
ftr-463	1309	1	ginsburg & levin	ORG
ftr-463	1309	2	supra	PERSON
ftr-463	1309	3	1	CARDINAL
ftr-463	1309	4	610.10	CARDINAL
ftr-463	1309	5	630	CARDINAL
ftr-463	1310	1	3:5 1996	DATE
ftr-463	1310	2	devolution &	ORG
ftr-463	1310	3	245	CARDINAL
ftr-463	1311	1	john a. nelson co.	PERSON
ftr-463	1312	1	the supreme court	ORG
ftr-463	1312	2	38%	PERCENT
ftr-463	1313	1	sixth	ORDINAL
ftr-463	1313	2	only 25%	PERCENT
ftr-463	1313	3	acquiror stock.195	ORG
ftr-463	1313	4	16%	PERCENT
ftr-463	1313	5	kass v. commissioner	PERSON
ftr-463	1315	1	6	CARDINAL
ftr-463	1316	1	second	ORDINAL
ftr-463	1317	1	second	ORDINAL
ftr-463	1318	1	' third	DATE
ftr-463	1319	1	9	CARDINAL
ftr-463	1319	2	six	CARDINAL
ftr-463	1320	1	194	CARDINAL
ftr-463	1320	2	296	CARDINAL
ftr-463	1320	3	374	CARDINAL
ftr-463	1321	1	195	CARDINAL
ftr-463	1321	2	miller v. commissioner	PERSON
ftr-463	1321	3	84	CARDINAL
ftr-463	1321	4	415	CARDINAL
ftr-463	1321	5	6th	ORDINAL
ftr-463	1321	6	1936	DATE
ftr-463	1322	1	196	CARDINAL
ftr-463	1323	1	60 t.c	QUANTITY
ftr-463	1323	2	218	CARDINAL
ftr-463	1323	3	1973	DATE
ftr-463	1323	4	491	CARDINAL
ftr-463	1323	5	749	CARDINAL
ftr-463	1323	6	3d	CARDINAL
ftr-463	1323	7	1974j	DATE
ftr-463	1324	1	197	CARDINAL
ftr-463	1326	1	110	CARDINAL
ftr-463	1327	1	198	CARDINAL
ftr-463	1328	1	bittker & eustice	ORG
ftr-463	1328	2	5	CARDINAL
ftr-463	1328	3	1 12.21191	CARDINAL
ftr-463	1328	4	12	CARDINAL
ftr-463	1328	5	ginsburg & levin	ORG
ftr-463	1329	1	supra	PERSON
ftr-463	1329	2	1	CARDINAL
ftr-463	1329	3	610.12-610.13	CARDINAL
ftr-463	1329	4	637-40	CARDINAL
ftr-463	1330	1	199	CARDINAL
ftr-463	1333	1	84	CARDINAL
ftr-463	1333	2	106	CARDINAL
ftr-463	1333	3	351	CARDINAL
ftr-463	1334	1	ginsburg & levin	ORG
ftr-463	1334	2	supra	PERSON
ftr-463	1334	3	1	CARDINAL
ftr-463	1334	4	610.14	CARDINAL
ftr-463	1334	5	640	CARDINAL
ftr-463	1335	1	ginsburg & levin	ORG
ftr-463	1335	2	supra	PERSON
ftr-463	1335	3	610.15	CARDINAL
ftr-463	1335	4	640	CARDINAL
ftr-463	1336	1	200	CARDINAL
ftr-463	1336	2	schweitzer & conrad, inc.	ORG
ftr-463	1337	1	41 b.t.a	QUANTITY
ftr-463	1337	2	533	CARDINAL
ftr-463	1337	3	1940	DATE
ftr-463	1338	1	201	CARDINAL
ftr-463	1339	1	mcdonald's	ORG
ftr-463	1339	2	illinois	GPE
ftr-463	1340	1	688 f.2d	MONEY
ftr-463	1340	2	520	CARDINAL
ftr-463	1340	3	7th	ORDINAL
ftr-463	1340	4	1982	DATE
ftr-463	1340	5	april 1, 1973	DATE
ftr-463	1340	6	october 3. 1973	DATE
ftr-463	1341	1	florida	GPE
ftr-463	1341	2	7	CARDINAL
ftr-463	1342	1	two	CARDINAL
ftr-463	1347	1	5	CARDINAL
ftr-463	1349	1	60 years	DATE
ftr-463	1350	1	one	CARDINAL
ftr-463	1352	1	99th cong.	ORG
ftr-463	1352	2	1st	ORDINAL
ftr-463	1354	1	62	CARDINAL
ftr-463	1354	2	april 1, 1985	DATE
ftr-463	1354	3	bittker & eustice	ORG
ftr-463	1355	1	5	CARDINAL
ftr-463	1355	2	12.01[1	CARDINAL
ftr-463	1355	3	12	CARDINAL
ftr-463	1355	4	sheldon s. cohen	PERSON
ftr-463	1355	5	55	CARDINAL
ftr-463	1356	1	j. 40 (	PERSON
ftr-463	1356	2	1969	DATE
ftr-463	1356	3	john dane	PERSON
ftr-463	1356	4	jr.	PERSON
ftr-463	1356	5	36	CARDINAL
ftr-463	1356	6	244	CARDINAL
ftr-463	1356	7	1958	DATE
ftr-463	1356	8	jerome r. hellerstein	PERSON
ftr-463	1356	9	71	CARDINAL
ftr-463	1357	1	l. rev	PERSON
ftr-463	1357	2	254	CARDINAL
ftr-463	1357	3	1957	DATE
ftr-463	1357	4	milton sandberg	PERSON
ftr-463	1357	5	38	CARDINAL
ftr-463	1358	1	l. rev	PERSON
ftr-463	1358	2	98 (1938	DATE
ftr-463	1358	3	stanley s. surrey	PERSON
ftr-463	1358	4	american law institute tax project-american bar association committee study	ORG
ftr-463	1358	5	14	CARDINAL
ftr-463	1358	6	1 (	CARDINAL
ftr-463	1358	7	1958	DATE
ftr-463	1358	8	william j. turnier	PERSON
ftr-463	1358	9	64	CARDINAL
ftr-463	1359	1	l. rev	PERSON
ftr-463	1359	2	902	CARDINAL
ftr-463	1359	3	910	CARDINAL
ftr-463	1359	4	1976	DATE
ftr-463	1360	1	203	CARDINAL
ftr-463	1361	1	s.	PERSON
ftr-463	1362	1	617	CARDINAL
ftr-463	1363	1	3d	CARDINAL
ftr-463	1364	1	5	CARDINAL
ftr-463	1365	1	204	CARDINAL
ftr-463	1366	1	202	CARDINAL
ftr-463	1366	2	262	CARDINAL
ftr-463	1366	3	266	CARDINAL
ftr-463	1366	4	205	CARDINAL
ftr-463	1367	1	276	CARDINAL
ftr-463	1367	2	sandberg	ORG
ftr-463	1367	3	supra	PERSON
ftr-463	1367	4	202	CARDINAL
ftr-463	1367	5	98	CARDINAL
ftr-463	1368	1	3:5 1996	DATE
ftr-463	1368	2	devolution &	ORG
ftr-463	1368	3	247	CARDINAL
ftr-463	1371	1	only 10%	PERCENT
ftr-463	1372	1	one	CARDINAL
ftr-463	1374	1	354	CARDINAL
ftr-463	1374	2	356	CARDINAL
ftr-463	1377	1	congress	ORG
ftr-463	1380	1	seagram	ORG
ftr-463	1381	1	seagram	ORG
ftr-463	1382	1	dupont group's	ORG
ftr-463	1382	2	conoco	ORG
ftr-463	1382	3	over 50%	PERCENT
ftr-463	1382	4	florida	GPE
ftr-463	1383	1	dupont	ORG
ftr-463	1385	1	seagram	ORG
ftr-463	1385	2	conoco	ORG
ftr-463	1385	3	conoco	ORG
ftr-463	1385	4	dupont	ORG
ftr-463	1387	1	section 338	LAW
ftr-463	1391	1	2°6	TIME
ftr-463	1391	2	today	DATE
ftr-463	1391	3	2 7	DATE
ftr-463	1391	4	section 7704	LAW
ftr-463	1394	1	206	CARDINAL
ftr-463	1396	1	301.7701	CARDINAL
ftr-463	1397	1	207	CARDINAL
ftr-463	1400	1	301.7701-1	DATE
ftr-463	1401	1	3:5 1996	DATE
ftr-463	1401	2	devolution &	ORG
ftr-463	1401	3	249	CARDINAL
ftr-463	1401	4	section 708	LAW
ftr-463	1404	1	one	CARDINAL
ftr-463	1406	1	section 708	LAW
ftr-463	1410	1	208	CARDINAL
ftr-463	1411	1	stanley s. surrey	PERSON
ftr-463	1411	2	william c. warren	PERSON
ftr-463	1412	1	1120	CARDINAL
ftr-463	1412	2	1953	DATE
ftr-463	1413	1	209	CARDINAL
ftr-463	1416	1	210	CARDINAL
ftr-463	1417	1	more than 50%	PERCENT
ftr-463	1423	1	1.708-1(b)(1)(iv	CARDINAL
ftr-463	1424	1	florida	GPE
ftr-463	1424	2	k. c.	PERSON
ftr-463	1426	1	congress	ORG
ftr-463	1428	1	1	CARDINAL
ftr-463	1428	2	ginsburg &	ORG
ftr-463	1428	3	martin d. ginsburg	PERSON
ftr-463	1428	4	jack s. levin	PERSON
ftr-463	1429	1	12	CARDINAL
ftr-463	1429	2	77	CARDINAL
ftr-463	1430	1	3	CARDINAL
ftr-463	1430	2	seagram	ORG
ftr-463	1430	3	ginsburg	PERSON
ftr-463	1430	4	levin	PERSON
ftr-463	1431	1	one	CARDINAL
ftr-463	1432	1	77	CARDINAL
ftr-463	1434	1	211	CARDINAL
ftr-463	1435	1	ginsburg & levin	ORG
ftr-463	1435	2	supra	PERSON
ftr-463	1435	3	1	CARDINAL
ftr-463	1435	4	610	CARDINAL
ftr-463	1435	5	566	CARDINAL
ftr-463	1435	6	212	CARDINAL
ftr-463	1436	1	610.11.1-610.11.3	CARDINAL
ftr-463	1436	2	630	CARDINAL
ftr-463	1436	3	213	CARDINAL
ftr-463	1437	1	610.19	CARDINAL
ftr-463	1437	2	612	CARDINAL
ftr-463	1438	1	214	CARDINAL
ftr-463	1439	1	610	CARDINAL
ftr-463	1439	2	626	CARDINAL
ftr-463	1440	1	3:5 1996	DATE
ftr-463	1440	2	devolution &	ORG
ftr-463	1440	3	251	CARDINAL
ftr-463	1441	1	ginsburg & levin's	ORG
ftr-463	1442	1	2	CARDINAL
ftr-463	1442	2	first	ORDINAL
ftr-463	1442	3	today	DATE
ftr-463	1443	1	1	CARDINAL
ftr-463	1443	2	cortland	ORG
ftr-463	1443	3	pinellas	GPE
ftr-463	1444	1	mcdonald's	ORG
ftr-463	1446	1	section 338	LAW
ftr-463	1450	1	clinton	PERSON
ftr-463	1451	1	march 1996	DATE
ftr-463	1451	2	355	CARDINAL
ftr-463	1451	3	two years	DATE
ftr-463	1451	4	215	CARDINAL
ftr-463	1453	1	1.701-2	CARDINAL
ftr-463	1455	1	1.1275-2(g	CARDINAL
ftr-463	1456	1	florida	GPE
ftr-463	1456	2	two years	DATE
ftr-463	1457	1	treasury	ORG
ftr-463	1458	1	today	DATE
ftr-463	1459	1	supreme court	ORG
ftr-463	1459	2	paulsen v. commissioner,2	PERSON
ftr-463	1459	3	17	CARDINAL
ftr-463	1459	4	it.218	ORG
ftr-463	1461	1	3	CARDINAL
ftr-463	1461	2	third	ORDINAL
ftr-463	1462	1	only 20%	PERCENT
ftr-463	1467	1	4	CARDINAL
ftr-463	1467	2	scope.-as	GPE
ftr-463	1467	3	216	CARDINAL
ftr-463	1468	1	87	CARDINAL
ftr-463	1469	1	217	CARDINAL
ftr-463	1470	1	469	CARDINAL
ftr-463	1470	2	131	CARDINAL
ftr-463	1470	3	1985	DATE
ftr-463	1471	1	218	CARDINAL
ftr-463	1472	1	469	CARDINAL
ftr-463	1472	2	u.s.	GPE
ftr-463	1472	3	136	CARDINAL
ftr-463	1473	1	1.368-1(b	CARDINAL
ftr-463	1473	2	1.368-2(a	CARDINAL
ftr-463	1473	3	142	CARDINAL
ftr-463	1474	1	3:5 1996	DATE
ftr-463	1474	2	devolution &	ORG
ftr-463	1475	1	253	CARDINAL
ftr-463	1477	1	1934	DATE
ftr-463	1479	1	section 368(a)(2)(e	LAW
ftr-463	1481	1	section 368(a)(2)(d	LAW
ftr-463	1482	1	section 368(a)(2)(d	LAW
ftr-463	1484	1	section 368(a)(2)(d	LAW
ftr-463	1485	1	congress	ORG
ftr-463	1485	2	pinellas-cortland	GPE
ftr-463	1487	1	the 62 years	DATE
ftr-463	1487	2	1934	DATE
ftr-463	1488	1	the 1934	DATE
ftr-463	1489	1	219	CARDINAL
ftr-463	1491	1	florida	GPE
ftr-463	1491	2	section 368(a)(2)(d	LAW
ftr-463	1493	1	50%	PERCENT
ftr-463	1493	2	77	CARDINAL
ftr-463	1497	1	5	CARDINAL
ftr-463	1497	2	level.-finally	GPE
ftr-463	1497	3	seagram	ORG
ftr-463	1502	1	220	CARDINAL
ftr-463	1503	1	bittker & eustice	ORG
ftr-463	1503	2	5	CARDINAL
ftr-463	1503	3	12.26[21	DATE
ftr-463	1503	4	12-92 to	CARDINAL
ftr-463	1504	1	3:5 1996	DATE
ftr-463	1504	2	devolution &	ORG
ftr-463	1505	1	255	CARDINAL
ftr-463	1507	1	this late date	DATE
ftr-463	1507	2	congress	ORG
ftr-463	1507	3	section 368(a)(1)(a	LAW
ftr-463	1508	1	roebling	GPE
ftr-463	1508	2	congress	ORG
ftr-463	1511	1	seagram	ORG
ftr-463	1515	1	354	CARDINAL
ftr-463	1515	2	356	CARDINAL
ftr-463	1516	1	221	CARDINAL
ftr-463	1517	1	clinton	PERSON
ftr-463	1518	1	103	CARDINAL
ftr-463	1520	1	222	CARDINAL
ftr-463	1521	1	clinton	PERSON
ftr-463	1522	1	1996	DATE
ftr-463	1523	1	9512	DATE
ftr-463	1523	2	congress	ORG
ftr-463	1523	3	march 19, 1996	DATE
ftr-463	1524	1	florida	GPE
ftr-463	1525	1	seagram	ORG
ftr-463	1526	1	seagram	ORG
ftr-463	1528	1	338	CARDINAL
ftr-463	1529	1	congress	ORG
ftr-463	1530	1	congress	ORG
ftr-463	1531	1	second	ORDINAL
ftr-463	1534	1	congress	ORG
ftr-463	1538	1	223	CARDINAL
ftr-463	1540	1	16%	PERCENT
ftr-463	1540	2	kass	GPE
ftr-463	1540	3	25%	PERCENT
ftr-463	1540	4	miller	GPE
ftr-463	1541	1	223	CARDINAL
ftr-463	1542	1	the clinton administration's	ORG
ftr-463	1542	2	355	CARDINAL
ftr-463	1542	3	four-year	DATE
ftr-463	1542	4	two	CARDINAL
ftr-463	1542	5	two	CARDINAL
ftr-463	1542	6	after)/50%	PERCENT
ftr-463	1543	1	87	CARDINAL
ftr-463	1544	1	3:5 1996	DATE
ftr-463	1544	2	devolution &	ORG
ftr-463	1544	3	257	CARDINAL
ftr-463	1547	1	vi	PERSON
ftr-463	1549	1	congress	ORG
ftr-463	1550	1	the seagram court	ORG