id	sid	eid	entity	type
ftr-471	1	1	florida	GPE
ftr-471	1	2	3	CARDINAL
ftr-471	1	3	12	CARDINAL
ftr-471	1	4	karen c. burke* i.	PERSON
ftr-471	2	1	678 ii	QUANTITY
ftr-471	3	1	680 b.	PERSON
ftr-471	3	2	686	CARDINAL
ftr-471	3	3	690	CARDINAL
ftr-471	3	4	693	CARDINAL
ftr-471	3	5	693 b. deemed	QUANTITY
ftr-471	3	6	695	CARDINAL
ftr-471	3	7	699	CARDINAL
ftr-471	3	8	704	CARDINAL
ftr-471	4	1	704	CARDINAL
ftr-471	4	2	708 1	CARDINAL
ftr-471	4	3	708 2	CARDINAL
ftr-471	4	4	710 3	CARDINAL
ftr-471	4	5	712 4	CARDINAL
ftr-471	4	6	712	CARDINAL
ftr-471	5	1	713	CARDINAL
ftr-471	6	1	717	CARDINAL
ftr-471	7	1	717	CARDINAL
ftr-471	7	2	720	CARDINAL
ftr-471	8	1	728	CARDINAL
ftr-471	8	2	university of minnesota law school	ORG
ftr-471	9	1	burke	PERSON
ftr-471	9	2	the american law institute's	ORG
ftr-471	11	1	florida	GPE
ftr-471	11	2	i.	PERSON
ftr-471	12	1	subchapter k	PERSON
ftr-471	13	1	the american law institute	ORG
ftr-471	13	2	ali	PERSON
ftr-471	13	3	subchapter k	PERSON
ftr-471	14	1	3	CARDINAL
ftr-471	15	1	1954	DATE
ftr-471	16	1	section 72 1	LAW
ftr-471	16	2	1	CARDINAL
ftr-471	17	1	william a. klein	PERSON
ftr-471	17	2	eric m. zolt	PERSON
ftr-471	17	3	66	CARDINAL
ftr-471	18	1	l. rev	PERSON
ftr-471	18	2	1001	DATE
ftr-471	18	3	1995	DATE
ftr-471	18	4	karen c. burke	PERSON
ftr-471	18	5	12	CARDINAL
ftr-471	19	1	j. tax	PERSON
ftr-471	19	2	13	CARDINAL
ftr-471	19	3	1995	DATE
ftr-471	19	4	susan pace hamill	PERSON
ftr-471	19	5	95	CARDINAL
ftr-471	20	1	l. rev	PERSON
ftr-471	20	2	393	CARDINAL
ftr-471	20	3	1996	DATE
ftr-471	20	4	george k. yin	PERSON
ftr-471	20	5	51	CARDINAL
ftr-471	20	6	smu	ORG
ftr-471	20	7	l. rev	PERSON
ftr-471	20	8	125	CARDINAL
ftr-471	20	9	1997	DATE
ftr-471	21	1	2.	CARDINAL
ftr-471	21	2	jerome kurtz	PERSON
ftr-471	21	3	berger	PERSON
ftr-471	21	4	47	CARDINAL
ftr-471	21	5	815	CARDINAL
ftr-471	21	6	1992	DATE
ftr-471	22	1	3	CARDINAL
ftr-471	22	2	american law institute	ORG
ftr-471	22	3	2	CARDINAL
ftr-471	22	4	2 (1996	DATE
ftr-471	23	1	hereinafter ali	PERSON
ftr-471	23	2	2	CARDINAL
ftr-471	24	1	4	CARDINAL
ftr-471	24	2	1954	DATE
ftr-471	25	1	s.	PERSON
ftr-471	25	2	1622	CARDINAL
ftr-471	25	3	83d	CARDINAL
ftr-471	25	4	2d	DATE
ftr-471	26	1	89	CARDINAL
ftr-471	26	2	1954	DATE
ftr-471	26	3	1954	DATE
ftr-471	26	4	u.s.c.c.a.n.	LAW
ftr-471	26	5	4621	DATE
ftr-471	26	6	4722	DATE
ftr-471	27	1	5	CARDINAL
ftr-471	27	2	47	CARDINAL
ftr-471	27	3	173	CARDINAL
ftr-471	27	4	1991	DATE
ftr-471	28	1	hereinafter gergen	PERSON
ftr-471	28	2	john p. steines	PERSON
ftr-471	28	3	jr.	PERSON
ftr-471	28	4	47	CARDINAL
ftr-471	28	5	239	CARDINAL
ftr-471	28	6	1991	DATE
ftr-471	30	1	section 731	LAW
ftr-471	31	1	1954	DATE
ftr-471	32	1	9	CARDINAL
ftr-471	33	1	section 751	LAW
ftr-471	34	1	section 751	LAW
ftr-471	34	2	1954	DATE
ftr-471	35	1	section 731	LAW
ftr-471	37	1	2	CARDINAL
ftr-471	37	2	6	CARDINAL
ftr-471	38	1	irc §§ 704(c)(1	ORG
ftr-471	38	2	737	CARDINAL
ftr-471	39	1	1.701-2	MONEY
ftr-471	39	2	subchapter k	PERSON
ftr-471	40	1	1986	DATE
ftr-471	40	2	august 31. 1997	DATE
ftr-471	41	1	7	CARDINAL
ftr-471	41	2	gergen	PERSON
ftr-471	42	1	supra	PERSON
ftr-471	42	2	5	CARDINAL
ftr-471	43	1	182	CARDINAL
ftr-471	44	1	8	CARDINAL
ftr-471	45	1	1997	DATE
ftr-471	46	1	1997	DATE
ftr-471	48	1	105	CARDINAL
ftr-471	49	1	1997	DATE
ftr-471	50	1	1061	PRODUCT
ftr-471	50	2	111	CARDINAL
ftr-471	51	1	945	CARDINAL
ftr-471	52	1	105th	GPE
ftr-471	52	2	1st	ORDINAL
ftr-471	54	1	1997	DATE
ftr-471	56	1	9	CARDINAL
ftr-471	57	1	1997	DATE
ftr-471	57	2	congress	ORG
ftr-471	58	1	1997	DATE
ftr-471	58	2	1062	CARDINAL
ftr-471	58	3	111	CARDINAL
ftr-471	59	1	946	CARDINAL
ftr-471	60	1	10	CARDINAL
ftr-471	61	1	james s. eustice	PERSON
ftr-471	61	2	39	CARDINAL
ftr-471	61	3	345	CARDINAL
ftr-471	61	4	383	CARDINAL
ftr-471	61	5	1984	DATE
ftr-471	62	1	11	CARDINAL
ftr-471	62	2	curtis j. berger	PERSON
ftr-471	63	1	47	CARDINAL
ftr-471	63	2	tax l. rev	PERSON
ftr-471	63	3	105	CARDINAL
ftr-471	63	4	1991	DATE
ftr-471	63	5	philip f. postlewaite et al.	PERSON
ftr-471	63	6	75 geo	QUANTITY
ftr-471	64	1	423	CARDINAL
ftr-471	64	2	464-89	CARDINAL
ftr-471	64	3	1986	DATE
ftr-471	64	4	5	CARDINAL
ftr-471	64	5	202	CARDINAL
ftr-471	64	6	12	CARDINAL
ftr-471	65	1	william d. andrews	PERSON
ftr-471	65	2	47	CARDINAL
ftr-471	65	3	3 (1991	DATE
ftr-471	66	1	noel b. cunningham	PERSON
ftr-471	67	1	47	CARDINAL
ftr-471	68	1	77	DATE
ftr-471	68	2	1991	DATE
ftr-471	69	1	19981	DATE
ftr-471	69	2	florida	GPE
ftr-471	72	1	1954	DATE
ftr-471	73	1	ali	PERSON
ftr-471	74	1	3	CARDINAL
ftr-471	75	1	4	CARDINAL
ftr-471	75	2	ali	PERSON
ftr-471	75	3	5	CARDINAL
ftr-471	76	1	6	CARDINAL
ftr-471	76	2	ali	PERSON
ftr-471	77	1	7	CARDINAL
ftr-471	77	2	section 751	LAW
ftr-471	78	1	two	CARDINAL
ftr-471	78	2	13	CARDINAL
ftr-471	79	1	ali	PERSON
ftr-471	79	2	under the 1939	DATE
ftr-471	80	1	j. paul jackson et al	PERSON
ftr-471	80	2	american law institute	ORG
ftr-471	80	3	9	CARDINAL
ftr-471	80	4	109	CARDINAL
ftr-471	80	5	112	CARDINAL
ftr-471	80	6	1954	DATE
ftr-471	81	1	jackson et al	PERSON
ftr-471	82	1	14	CARDINAL
ftr-471	83	1	154	CARDINAL
ftr-471	84	1	15	CARDINAL
ftr-471	85	1	j. paul jackson et al	PERSON
ftr-471	85	2	1954	DATE
ftr-471	85	3	54	CARDINAL
ftr-471	86	1	l. rev	PERSON
ftr-471	86	2	1183, 1211	DATE
ftr-471	86	3	1954	DATE
ftr-471	87	1	jackson et al	PERSON
ftr-471	88	1	16	CARDINAL
ftr-471	89	1	jackson et al	PERSON
ftr-471	89	2	supra	PERSON
ftr-471	89	3	13	CARDINAL
ftr-471	89	4	154	CARDINAL
ftr-471	90	1	17	CARDINAL
ftr-471	93	1	1993	DATE
ftr-471	96	1	103	CARDINAL
ftr-471	96	2	13206(e)(1	CARDINAL
ftr-471	96	3	107	CARDINAL
ftr-471	97	1	467	PERSON
ftr-471	97	2	751	CARDINAL
ftr-471	98	1	1997	DATE
ftr-471	99	1	1	CARDINAL
ftr-471	99	2	2	CARDINAL
ftr-471	100	1	section 75 1(b	LAW
ftr-471	100	2	section 751	LAW
ftr-471	101	1	section 751	LAW
ftr-471	101	2	2	CARDINAL
ftr-471	101	3	senate	ORG
ftr-471	102	1	22	CARDINAL
ftr-471	102	2	section 751	LAW
ftr-471	106	1	1997	DATE
ftr-471	109	1	19	CARDINAL
ftr-471	109	2	william s. mckee et al	PERSON
ftr-471	109	3	21.01[2	CARDINAL
ftr-471	109	4	21	CARDINAL
ftr-471	109	5	3d	CARDINAL
ftr-471	109	6	1997	DATE
ftr-471	110	1	20	CARDINAL
ftr-471	110	2	dale e. anderson & melvin a. coffee	PERSON
ftr-471	110	3	subchapter k	PERSON
ftr-471	110	4	second	ORDINAL
ftr-471	110	5	15	CARDINAL
ftr-471	110	6	497	CARDINAL
ftr-471	110	7	525-28	CARDINAL
ftr-471	111	1	21	CARDINAL
ftr-471	114	1	83d	CARDINAL
ftr-471	114	2	2d	CARDINAL
ftr-471	115	1	71	CARDINAL
ftr-471	115	2	1954	DATE
ftr-471	116	1	1954	DATE
ftr-471	116	2	4017	CARDINAL
ftr-471	116	3	4097	DATE
ftr-471	117	1	22	CARDINAL
ftr-471	118	1	s.	PERSON
ftr-471	118	2	1622	CARDINAL
ftr-471	118	3	4	CARDINAL
ftr-471	118	4	98-99	CARDINAL
ftr-471	118	5	1954	DATE
ftr-471	119	1	1954	DATE
ftr-471	120	1	5034	DATE
ftr-471	120	2	anderson & coffee	ORG
ftr-471	120	3	20	CARDINAL
ftr-471	121	1	528	CARDINAL
ftr-471	121	2	senate	ORG
ftr-471	121	3	section 751(a	LAW
ftr-471	121	4	section 751	LAW
ftr-471	121	5	one	CARDINAL
ftr-471	122	1	23	CARDINAL
ftr-471	123	1	the american bar association	ORG
ftr-471	124	1	anderson & coffee	ORG
ftr-471	124	2	20	CARDINAL
ftr-471	124	3	527	CARDINAL
ftr-471	125	1	24	CARDINAL
ftr-471	127	1	andrews	PERSON
ftr-471	127	2	supra	PERSON
ftr-471	127	3	12	CARDINAL
ftr-471	127	4	11	CARDINAL
ftr-471	128	1	a period of years	DATE
ftr-471	129	1	736	CARDINAL
ftr-471	130	1	james e. tierney	PERSON
ftr-471	130	2	1993	DATE
ftr-471	130	3	1	CARDINAL
ftr-471	130	4	fla	GPE
ftr-471	132	1	681	CARDINAL
ftr-471	132	2	1994	DATE
ftr-471	133	1	19981	DATE
ftr-471	133	2	florida	GPE
ftr-471	134	1	754	CARDINAL
ftr-471	134	2	section 734(b	LAW
ftr-471	135	1	6	CARDINAL
ftr-471	135	2	300	MONEY
ftr-471	135	3	abc	ORG
ftr-471	135	4	$300 $300	MONEY
ftr-471	135	5	$200 $300	MONEY
ftr-471	135	6	150 300	CARDINAL
ftr-471	135	7	200 300	CARDINAL
ftr-471	135	8	200 300	CARDINAL
ftr-471	135	9	100	MONEY
ftr-471	135	10	50	MONEY
ftr-471	135	11	one-third	CARDINAL
ftr-471	135	12	150	MONEY
ftr-471	136	1	50	MONEY
ftr-471	136	2	100	MONEY
ftr-471	136	3	50	MONEY
ftr-471	137	1	200	MONEY
ftr-471	137	2	50	MONEY
ftr-471	137	3	200	MONEY
ftr-471	137	4	50	MONEY
ftr-471	137	5	50	MONEY
ftr-471	137	6	50	MONEY
ftr-471	138	1	section 751	LAW
ftr-471	138	2	100	MONEY
ftr-471	138	3	300	MONEY
ftr-471	140	1	26	CARDINAL
ftr-471	140	2	irc §§	ORG
ftr-471	140	3	754	CARDINAL
ftr-471	142	1	andrews	PERSON
ftr-471	142	2	supra	PERSON
ftr-471	142	3	12	CARDINAL
ftr-471	142	4	11	CARDINAL
ftr-471	146	1	27	CARDINAL
ftr-471	148	1	28	CARDINAL
ftr-471	150	1	irc §§	ORG
ftr-471	150	2	754	CARDINAL
ftr-471	151	1	755	CARDINAL
ftr-471	153	1	50	MONEY
ftr-471	154	1	section 751	LAW
ftr-471	155	1	1986	DATE
ftr-471	155	2	1997	DATE
ftr-471	156	1	section 751	LAW
ftr-471	157	1	section 751	LAW
ftr-471	157	2	section 751	LAW
ftr-471	158	1	one	CARDINAL
ftr-471	158	2	section 751	LAW
ftr-471	158	3	subchapter k's	PERSON
ftr-471	159	1	section 751	LAW
ftr-471	160	1	section 751	LAW
ftr-471	163	1	29	CARDINAL
ftr-471	166	1	1.755-1(b)(1)(ii	CARDINAL
ftr-471	167	1	1.755-1(c)(i)(ii	CARDINAL
ftr-471	167	2	66	CARDINAL
ftr-471	168	1	30	CARDINAL
ftr-471	169	1	irc § 1(h	ORG
ftr-471	170	1	31	CARDINAL
ftr-471	171	1	735	CARDINAL
ftr-471	172	1	32	CARDINAL
ftr-471	173	1	andrews	PERSON
ftr-471	173	2	supra	PERSON
ftr-471	173	3	12	CARDINAL
ftr-471	173	4	46	DATE
ftr-471	173	5	cunningham	ORG
ftr-471	174	1	supra	PERSON
ftr-471	174	2	12	CARDINAL
ftr-471	174	3	89	CARDINAL
ftr-471	175	1	33	CARDINAL
ftr-471	176	1	berger	PERSON
ftr-471	176	2	supra	PERSON
ftr-471	176	3	11	CARDINAL
ftr-471	176	4	147	CARDINAL
ftr-471	177	1	34	CARDINAL
ftr-471	177	2	american law institute	ORG
ftr-471	177	3	subchapter k.	PERSON
ftr-471	177	4	8	CARDINAL
ftr-471	177	5	1984	DATE
ftr-471	179	1	19981	DATE
ftr-471	179	2	florida	GPE
ftr-471	179	3	section 751	LAW
ftr-471	179	4	abc	ORG
ftr-471	179	5	one-half	CARDINAL
ftr-471	179	6	150	MONEY
ftr-471	179	7	one-third	CARDINAL
ftr-471	179	8	35	CARDINAL
ftr-471	179	9	section 751	LAW
ftr-471	179	10	40	MONEY
ftr-471	179	11	751	CARDINAL
ftr-471	180	1	40	MONEY
ftr-471	180	2	20	MONEY
ftr-471	180	3	40	MONEY
ftr-471	180	4	20	MONEY
ftr-471	181	1	20	MONEY
ftr-471	181	2	170	MONEY
ftr-471	181	3	20	MONEY
ftr-471	182	1	110	MONEY
ftr-471	182	2	55	MONEY
ftr-471	183	1	95	MONEY
ftr-471	183	2	40	MONEY
ftr-471	183	3	55	MONEY
ftr-471	183	4	125	MONEY
ftr-471	183	5	200	MONEY
ftr-471	183	6	20	MONEY
ftr-471	183	7	55	MONEY
ftr-471	183	8	35	CARDINAL
ftr-471	184	1	300	MONEY
ftr-471	184	2	one-third	CARDINAL
ftr-471	184	3	900	MONEY
ftr-471	185	1	150	MONEY
ftr-471	185	2	150	MONEY
ftr-471	185	3	one-fifth	CARDINAL
ftr-471	185	4	750	MONEY
ftr-471	186	1	36	CARDINAL
ftr-471	186	2	115	CARDINAL
ftr-471	186	3	1/3	CARDINAL
ftr-471	186	4	751	CARDINAL
ftr-471	186	5	$60 $	MONEY
ftr-471	186	6	100	MONEY
ftr-471	186	7	40	MONEY
ftr-471	186	8	30 150	CARDINAL
ftr-471	186	9	$90 $150 $200 $40 §	MONEY
ftr-471	186	10	751	CARDINAL
ftr-471	187	1	$60 $	MONEY
ftr-471	187	2	100	MONEY
ftr-471	187	3	40	MONEY
ftr-471	187	4	mckee et al.	PERSON
ftr-471	187	5	19	CARDINAL
ftr-471	187	6	21.03[3	CARDINAL
ftr-471	187	7	21	CARDINAL
ftr-471	188	1	37	CARDINAL
ftr-471	190	1	1.751-1(b)(2)(ii	CARDINAL
ftr-471	191	1	38	CARDINAL
ftr-471	192	1	$300 $300	MONEY
ftr-471	192	2	$210 $300	MONEY
ftr-471	192	3	170 75 $545 300 150 $750	MONEY
ftr-471	192	4	210 125 $545 300 150 $750	MONEY
ftr-471	193	1	congress	ORG
ftr-471	193	2	1954.40	CARDINAL
ftr-471	193	3	congress	ORG
ftr-471	195	1	3	CARDINAL
ftr-471	195	2	20	MONEY
ftr-471	196	1	decreased.44	ORG
ftr-471	196	2	section 751	LAW
ftr-471	196	3	abc	ORG
ftr-471	196	4	two	CARDINAL
ftr-471	196	5	1	MONEY
ftr-471	196	6	30	MONEY
ftr-471	196	7	30	MONEY
ftr-471	196	8	2	MONEY
ftr-471	196	9	zero	CARDINAL
ftr-471	196	10	60	MONEY
ftr-471	197	1	1	MONEY
ftr-471	197	2	section 751	LAW
ftr-471	199	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-471	200	1	139	CARDINAL
ftr-471	203	1	1.704-1(b)(2)(iv)(e)(1	CARDINAL
ftr-471	204	1	39	CARDINAL
ftr-471	205	1	andrews	PERSON
ftr-471	205	2	supra	PERSON
ftr-471	205	3	12	CARDINAL
ftr-471	205	4	46	DATE
ftr-471	205	5	40	CARDINAL
ftr-471	206	1	cunningham	ORG
ftr-471	206	2	supra	PERSON
ftr-471	206	3	12	CARDINAL
ftr-471	206	4	92	CARDINAL
ftr-471	206	5	41	CARDINAL
ftr-471	208	1	seven-year	DATE
ftr-471	209	1	d.	NORP
ftr-471	212	1	43	CARDINAL
ftr-471	214	1	1.704-4(e)(1	CARDINAL
ftr-471	214	2	2	CARDINAL
ftr-471	215	1	44	DATE
ftr-471	216	1	30	MONEY
ftr-471	216	2	130	CARDINAL
ftr-471	216	3	170	MONEY
ftr-471	217	1	20	MONEY
ftr-471	218	1	13953	DATE
ftr-471	218	2	136	CARDINAL
ftr-471	219	1	45	CARDINAL
ftr-471	220	1	mckee et al.	PERSON
ftr-471	220	2	19	CARDINAL
ftr-471	220	3	21.0112	CARDINAL
ftr-471	220	4	21	CARDINAL
ftr-471	220	5	19981	DATE
ftr-471	220	6	florida	GPE
ftr-471	221	1	6	CARDINAL
ftr-471	221	2	section 751	LAW
ftr-471	221	3	section 751	LAW
ftr-471	222	1	section 751(a).48	LAW
ftr-471	224	1	section 751	LAW
ftr-471	224	2	1957	DATE
ftr-471	224	3	subchapter k	PERSON
ftr-471	225	1	section 704	LAW
ftr-471	227	1	46	DATE
ftr-471	229	1	1.751-1(b)(1)(ii	CARDINAL
ftr-471	229	2	3)(c	CARDINAL
ftr-471	230	1	47	DATE
ftr-471	231	1	159-61	CARDINAL
ftr-471	232	1	48	CARDINAL
ftr-471	232	2	ali	PERSON
ftr-471	232	3	34	CARDINAL
ftr-471	232	4	51-55	CARDINAL
ftr-471	233	1	1974-1i	DATE
ftr-471	233	2	27	CARDINAL
ftr-471	234	1	839	CARDINAL
ftr-471	234	2	842	CARDINAL
ftr-471	234	3	1974	DATE
ftr-471	234	4	158	CARDINAL
ftr-471	234	5	1959	DATE
ftr-471	236	1	49	CARDINAL
ftr-471	237	1	1i	CARDINAL
ftr-471	237	2	597	CARDINAL
ftr-471	237	3	606-07	CARDINAL
ftr-471	237	4	berger	PERSON
ftr-471	237	5	supra	PERSON
ftr-471	237	6	11	CARDINAL
ftr-471	237	7	154	CARDINAL
ftr-471	238	1	50	CARDINAL
ftr-471	239	1	andrews	PERSON
ftr-471	239	2	supra	PERSON
ftr-471	239	3	12	CARDINAL
ftr-471	239	4	6	CARDINAL
ftr-471	239	5	52	CARDINAL
ftr-471	240	1	51	CARDINAL
ftr-471	241	1	751	CARDINAL
ftr-471	242	1	48	DATE
ftr-471	242	2	158	CARDINAL
ftr-471	242	3	52	CARDINAL
ftr-471	243	1	160	CARDINAL
ftr-471	244	1	arthur b. willis	PERSON
ftr-471	245	1	house of representatives	ORG
ftr-471	245	2	86th cong	ORG
ftr-471	246	1	73	CARDINAL
ftr-471	246	2	1959	DATE
ftr-471	246	3	arthur b. willis	PERSON
ftr-471	247	1	anderson & coffee	ORG
ftr-471	247	2	20	CARDINAL
ftr-471	247	3	539	CARDINAL
ftr-471	248	1	53	CARDINAL
ftr-471	249	1	48	DATE
ftr-471	249	2	160	CARDINAL
ftr-471	250	1	section 751	LAW
ftr-471	251	1	pre-1954	DATE
ftr-471	251	2	4,000	MONEY
ftr-471	251	3	10,000	MONEY
ftr-471	251	4	10,000	MONEY
ftr-471	253	1	1954	DATE
ftr-471	254	1	1954	DATE
ftr-471	254	2	section 732	LAW
ftr-471	255	1	section 735	LAW
ftr-471	255	2	8 the 1957	DATE
ftr-471	255	3	section 751	LAW
ftr-471	256	1	section 751	LAW
ftr-471	256	2	section 755	LAW
ftr-471	257	1	section 734(b	LAW
ftr-471	257	2	751	CARDINAL
ftr-471	258	1	6	CARDINAL
ftr-471	258	2	section 751	LAW
ftr-471	258	3	54	CARDINAL
ftr-471	259	1	147	CARDINAL
ftr-471	260	1	55	CARDINAL
ftr-471	260	2	20,251	CARDINAL
ftr-471	260	3	1938-2	DATE
ftr-471	260	4	169	CARDINAL
ftr-471	260	5	169	CARDINAL
ftr-471	261	1	56	CARDINAL
ftr-471	262	1	57	CARDINAL
ftr-471	262	2	2	CARDINAL
ftr-471	262	3	american law institute	ORG
ftr-471	262	4	february 1954	DATE
ftr-471	262	5	358	CARDINAL
ftr-471	262	6	1954	DATE
ftr-471	262	7	21	CARDINAL
ftr-471	262	8	69	DATE
ftr-471	262	9	1954	DATE
ftr-471	263	1	4095	CARDINAL
ftr-471	264	1	58	CARDINAL
ftr-471	265	1	five-year	DATE
ftr-471	266	1	59	CARDINAL
ftr-471	267	1	supra	PERSON
ftr-471	267	2	51	CARDINAL
ftr-471	268	1	60	CARDINAL
ftr-471	269	1	48	DATE
ftr-471	269	2	158	CARDINAL
ftr-471	269	3	61	CARDINAL
ftr-471	270	1	158	CARDINAL
ftr-471	270	2	170	CARDINAL
ftr-471	271	1	19981	DATE
ftr-471	271	2	florida	GPE
ftr-471	272	1	treasury	ORG
ftr-471	272	2	section 751	LAW
ftr-471	273	1	63	CARDINAL
ftr-471	273	2	751	CARDINAL
ftr-471	275	1	treasury	ORG
ftr-471	275	2	734(b	CARDINAL
ftr-471	275	3	755	CARDINAL
ftr-471	275	4	1960	DATE
ftr-471	275	5	section 751	LAW
ftr-471	275	6	section 755	LAW
ftr-471	276	1	section 755	LAW
ftr-471	276	2	66	CARDINAL
ftr-471	277	1	62	CARDINAL
ftr-471	277	2	52	CARDINAL
ftr-471	277	3	657	CARDINAL
ftr-471	277	4	jay glasmann	PERSON
ftr-471	277	5	anderson & coffee	ORG
ftr-471	277	6	20	CARDINAL
ftr-471	277	7	538	CARDINAL
ftr-471	278	1	63	DATE
ftr-471	279	1	anderson & coffee	ORG
ftr-471	279	2	20	CARDINAL
ftr-471	279	3	539-40	CARDINAL
ftr-471	280	1	treasury	ORG
ftr-471	280	2	1	CARDINAL
ftr-471	280	3	2	CARDINAL
ftr-471	281	1	66	CARDINAL
ftr-471	282	1	64	CARDINAL
ftr-471	284	1	52	CARDINAL
ftr-471	284	2	995	CARDINAL
ftr-471	285	1	65	CARDINAL
ftr-471	286	1	86th cong.	ORG
ftr-471	287	1	2d	CARDINAL
ftr-471	288	1	27-30	CARDINAL
ftr-471	288	2	148	CARDINAL
ftr-471	288	3	arthur b. willis	PERSON
ftr-471	288	4	willis	PERSON
ftr-471	288	5	17-18	CARDINAL
ftr-471	288	6	1971	DATE
ftr-471	288	7	congress	ORG
ftr-471	289	1	66	CARDINAL
ftr-471	291	1	1.755-1(a	CARDINAL
ftr-471	293	1	1.755-1(c)(2	MONEY
ftr-471	294	1	67	CARDINAL
ftr-471	296	1	1.755-1(b)(1)(i	CARDINAL
ftr-471	298	1	1.755l(c)(1)(i	CARDINAL
ftr-471	301	1	1.755-1(b)(1)(ii	CARDINAL
ftr-471	302	1	1.755l(c)(1)(ii	CARDINAL
ftr-471	303	1	68	CARDINAL
ftr-471	304	1	andrews	PERSON
ftr-471	304	2	supra	PERSON
ftr-471	304	3	12	CARDINAL
ftr-471	304	4	26	CARDINAL
ftr-471	305	1	congress	ORG
ftr-471	306	1	three	CARDINAL
ftr-471	306	2	section 1250	LAW
ftr-471	306	3	1,000	MONEY
ftr-471	306	4	100	MONEY
ftr-471	306	5	1,000	MONEY
ftr-471	306	6	1,000	MONEY
ftr-471	307	1	one	CARDINAL
ftr-471	307	2	700	MONEY
ftr-471	307	3	300	MONEY
ftr-471	309	1	1250	CARDINAL
ftr-471	309	2	section 751	LAW
ftr-471	309	3	section 1245	LAW
ftr-471	309	4	section 1245 recapture.72	LAW
ftr-471	309	5	section 755	LAW
ftr-471	310	1	one 69	CARDINAL
ftr-471	311	1	35-37	DATE
ftr-471	314	1	1.732-1(d)(4	CARDINAL
ftr-471	317	1	70	DATE
ftr-471	318	1	andrews	PERSON
ftr-471	318	2	supra	PERSON
ftr-471	318	3	12	CARDINAL
ftr-471	318	4	36	CARDINAL
ftr-471	322	1	1.732-1(c	CARDINAL
ftr-471	323	1	1997	DATE
ftr-471	324	1	71	CARDINAL
ftr-471	326	1	irc §§	ORG
ftr-471	327	1	1997	DATE
ftr-471	327	2	1250	CARDINAL
ftr-471	328	1	225	CARDINAL
ftr-471	329	1	72	CARDINAL
ftr-471	329	2	1	CARDINAL
ftr-471	329	3	zero	CARDINAL
ftr-471	329	4	2	CARDINAL
ftr-471	331	1	1.751-1(c)(5	CARDINAL
ftr-471	331	2	mckee et al.	PERSON
ftr-471	331	3	19	CARDINAL
ftr-471	331	4	21.05[1	DATE
ftr-471	331	5	21-45	DATE
ftr-471	332	1	1.1245-1(e)(2	CARDINAL
ftr-471	333	1	73	CARDINAL
ftr-471	334	1	10	CARDINAL
ftr-471	334	2	386	CARDINAL
ftr-471	335	1	19981	DATE
ftr-471	335	2	florida	GPE
ftr-471	335	3	section 751(a	LAW
ftr-471	335	4	section 734(b	LAW
ftr-471	337	1	754	CARDINAL
ftr-471	338	1	congress	ORG
ftr-471	339	1	section 734(b	LAW
ftr-471	339	2	section 734(b	LAW
ftr-471	339	3	section 755	LAW
ftr-471	339	4	1982	DATE
ftr-471	339	5	ali	PERSON
ftr-471	341	1	ali	PERSON
ftr-471	341	2	section 751	LAW
ftr-471	341	3	74	CARDINAL
ftr-471	342	1	e. george rudolph	PERSON
ftr-471	342	2	28	CARDINAL
ftr-471	342	3	211	CARDINAL
ftr-471	342	4	222	CARDINAL
ftr-471	342	5	1973	DATE
ftr-471	343	1	75	CARDINAL
ftr-471	344	1	ali	PERSON
ftr-471	344	2	34	CARDINAL
ftr-471	344	3	195-96	CARDINAL
ftr-471	345	1	1.701-2(d	CARDINAL
ftr-471	345	2	9	CARDINAL
ftr-471	345	3	754	CARDINAL
ftr-471	346	1	76	DATE
ftr-471	347	1	ali	PERSON
ftr-471	347	2	34	CARDINAL
ftr-471	347	3	217	CARDINAL
ftr-471	347	4	734(b	ORDINAL
ftr-471	348	1	andrews	PERSON
ftr-471	348	2	supra	PERSON
ftr-471	348	3	12	CARDINAL
ftr-471	348	4	22	CARDINAL
ftr-471	348	5	congress	ORG
ftr-471	349	1	richard g. cohen & lori s. hoberman	PERSON
ftr-471	349	2	90	CARDINAL
ftr-471	349	3	71	CARDINAL
ftr-471	349	4	882	CARDINAL
ftr-471	349	5	885-86	CARDINAL
ftr-471	349	6	1993	DATE
ftr-471	349	7	supra	PERSON
ftr-471	349	8	8	CARDINAL
ftr-471	349	9	32-33	DATE
ftr-471	349	10	36	CARDINAL
ftr-471	351	1	178-81	CARDINAL
ftr-471	353	1	34	CARDINAL
ftr-471	353	2	51	CARDINAL
ftr-471	353	3	79	CARDINAL
ftr-471	354	1	23	CARDINAL
ftr-471	356	1	1954	DATE
ftr-471	356	2	ali	PERSON
ftr-471	356	3	section 751.8	LAW
ftr-471	356	4	congress	ORG
ftr-471	356	5	ali	PERSON
ftr-471	357	1	ali	PERSON
ftr-471	357	2	section 751	LAW
ftr-471	358	1	ali	PERSON
ftr-471	358	2	75 1(b	CARDINAL
ftr-471	359	1	1954	DATE
ftr-471	359	2	section 751	LAW
ftr-471	359	3	senate	ORG
ftr-471	360	1	1	CARDINAL
ftr-471	360	2	2	CARDINAL
ftr-471	361	1	three	CARDINAL
ftr-471	361	2	ali	PERSON
ftr-471	361	3	one	CARDINAL
ftr-471	361	4	section 731	LAW
ftr-471	361	5	80	CARDINAL
ftr-471	362	1	40-41	CARDINAL
ftr-471	363	1	williams v. mcgowan	PERSON
ftr-471	363	2	152	CARDINAL
ftr-471	363	3	572	CARDINAL
ftr-471	363	4	2d	DATE
ftr-471	364	1	81	CARDINAL
ftr-471	365	1	jackson et al	PERSON
ftr-471	366	1	supra	PERSON
ftr-471	366	2	13	CARDINAL
ftr-471	366	3	145	CARDINAL
ftr-471	367	1	82	CARDINAL
ftr-471	368	1	34	CARDINAL
ftr-471	368	2	53	DATE
ftr-471	369	1	1962	DATE
ftr-471	370	1	1962	DATE
ftr-471	372	1	87	CARDINAL
ftr-471	372	2	12	CARDINAL
ftr-471	372	3	26	CARDINAL
ftr-471	373	1	960	CARDINAL
ftr-471	373	2	1032	DATE
ftr-471	374	1	83	DATE
ftr-471	375	1	ali	PERSON
ftr-471	375	2	34	CARDINAL
ftr-471	375	3	52	DATE
ftr-471	376	1	84	CARDINAL
ftr-471	377	1	55 n.l1.	CARDINAL
ftr-471	378	1	85	DATE
ftr-471	379	1	52	DATE
ftr-471	379	2	86	CARDINAL
ftr-471	380	1	supra	PERSON
ftr-471	380	2	21	CARDINAL
ftr-471	380	3	87	DATE
ftr-471	381	1	ali	PERSON
ftr-471	381	2	34	CARDINAL
ftr-471	381	3	35	CARDINAL
ftr-471	382	1	54-55	CARDINAL
ftr-471	383	1	19981	DATE
ftr-471	383	2	florida	GPE
ftr-471	384	1	ali	PERSON
ftr-471	384	2	1982	DATE
ftr-471	384	3	one	CARDINAL
ftr-471	384	4	ali	PERSON
ftr-471	385	1	89	CARDINAL
ftr-471	385	2	ali	PERSON
ftr-471	385	3	1982	DATE
ftr-471	385	4	section 751	LAW
ftr-471	385	5	section 751	LAW
ftr-471	386	1	1982	DATE
ftr-471	386	2	one	CARDINAL
ftr-471	387	1	1982	DATE
ftr-471	387	2	ali	PERSON
ftr-471	387	3	1982	DATE
ftr-471	388	1	89	CARDINAL
ftr-471	389	1	supra	PERSON
ftr-471	389	2	11	CARDINAL
ftr-471	389	3	596	CARDINAL
ftr-471	390	1	90	CARDINAL
ftr-471	390	2	ali	PERSON
ftr-471	390	3	34	CARDINAL
ftr-471	390	4	50	CARDINAL
ftr-471	390	5	91	CARDINAL
ftr-471	392	1	50-51	CARDINAL
ftr-471	393	1	93	CARDINAL
ftr-471	394	1	congress	ORG
ftr-471	394	2	1984	DATE
ftr-471	395	1	13638	DATE
ftr-471	396	1	1.704-3	CARDINAL
ftr-471	396	2	j. marich & william	ORG
ftr-471	396	3	s. mckee	PERSON
ftr-471	396	4	41	CARDINAL
ftr-471	396	5	627	CARDINAL
ftr-471	396	6	635	CARDINAL
ftr-471	396	7	1986	DATE
ftr-471	397	1	laura e. cunningham &	PERSON
ftr-471	397	2	noel b. cunningham	PERSON
ftr-471	397	3	51	CARDINAL
ftr-471	397	4	smu	ORG
ftr-471	397	5	l. rev	PERSON
ftr-471	397	6	1 (1997	DATE
ftr-471	398	1	94	CARDINAL
ftr-471	399	1	william b. brannan	PERSON
ftr-471	399	2	1997	DATE
ftr-471	399	3	75	CARDINAL
ftr-471	399	4	121	CARDINAL
ftr-471	399	5	135	CARDINAL
ftr-471	400	1	95	CARDINAL
ftr-471	401	1	136	CARDINAL
ftr-471	403	1	1.701-2	MONEY
ftr-471	404	1	section 751 (b).9 6	LAW
ftr-471	404	2	congress	ORG
ftr-471	406	1	subchapter k	PERSON
ftr-471	407	1	1958	DATE
ftr-471	407	2	curtis j. berger	PERSON
ftr-471	407	3	berger	PERSON
ftr-471	407	4	berger	PERSON
ftr-471	409	1	2	CARDINAL
ftr-471	409	2	section 721	LAW
ftr-471	410	1	' 3	DATE
ftr-471	410	2	96	CARDINAL
ftr-471	411	1	cunningham	ORG
ftr-471	411	2	supra	PERSON
ftr-471	411	3	12	CARDINAL
ftr-471	411	4	93	CARDINAL
ftr-471	411	5	ali	PERSON
ftr-471	411	6	2	CARDINAL
ftr-471	411	7	3	CARDINAL
ftr-471	411	8	137	CARDINAL
ftr-471	412	1	97	CARDINAL
ftr-471	413	1	10	CARDINAL
ftr-471	413	2	383	CARDINAL
ftr-471	414	1	341	CARDINAL
ftr-471	415	1	341	CARDINAL
ftr-471	418	1	2	CARDINAL
ftr-471	418	2	44	CARDINAL
ftr-471	419	1	813	CARDINAL
ftr-471	419	2	855	CARDINAL
ftr-471	419	3	1991	DATE
ftr-471	419	4	341	CARDINAL
ftr-471	420	1	98	CARDINAL
ftr-471	421	1	berger	PERSON
ftr-471	421	2	supra	PERSON
ftr-471	421	3	11	CARDINAL
ftr-471	421	4	108	CARDINAL
ftr-471	422	1	99	CARDINAL
ftr-471	423	1	109	CARDINAL
ftr-471	423	2	100	CARDINAL
ftr-471	424	1	153	CARDINAL
ftr-471	425	1	101	CARDINAL
ftr-471	426	1	107	CARDINAL
ftr-471	426	2	subchapter k	PERSON
ftr-471	428	1	kurtz	PERSON
ftr-471	428	2	supra	PERSON
ftr-471	428	3	2	CARDINAL
ftr-471	428	4	832	CARDINAL
ftr-471	429	1	102	CARDINAL
ftr-471	430	1	berger	PERSON
ftr-471	430	2	supra	PERSON
ftr-471	430	3	11	CARDINAL
ftr-471	430	4	154	CARDINAL
ftr-471	430	5	103	CARDINAL
ftr-471	431	1	daniel n. shaviro	PERSON
ftr-471	432	1	48	CARDINAL
ftr-471	433	1	1.	CARDINAL
ftr-471	433	2	49 (1992	DATE
ftr-471	433	3	721	CARDINAL
ftr-471	433	4	19981	DATE
ftr-471	433	5	florida	GPE
ftr-471	434	1	berger	PERSON
ftr-471	436	1	105	CARDINAL
ftr-471	437	1	berger	ORG
ftr-471	438	1	10 6	CARDINAL
ftr-471	438	2	°7	DATE
ftr-471	442	1	9	CARDINAL
ftr-471	442	2	berger	PERSON
ftr-471	442	3	302	CARDINAL
ftr-471	446	1	postlewaite et al	PERSON
ftr-471	446	2	supra	PERSON
ftr-471	446	3	11	CARDINAL
ftr-471	446	4	465-73	MONEY
ftr-471	447	1	david r. keyser	PERSON
ftr-471	447	2	5	CARDINAL
ftr-471	448	1	269	CARDINAL
ftr-471	448	2	288	CARDINAL
ftr-471	448	3	1986	DATE
ftr-471	449	1	104	CARDINAL
ftr-471	450	1	berger	PERSON
ftr-471	450	2	supra	PERSON
ftr-471	450	3	11	CARDINAL
ftr-471	450	4	154	CARDINAL
ftr-471	451	1	105	CARDINAL
ftr-471	452	1	155-56	CARDINAL
ftr-471	453	1	berger	PERSON
ftr-471	454	1	171	CARDINAL
ftr-471	455	1	106	CARDINAL
ftr-471	456	1	156	CARDINAL
ftr-471	457	1	107	CARDINAL
ftr-471	458	1	156	CARDINAL
ftr-471	459	1	108	CARDINAL
ftr-471	461	1	109	CARDINAL
ftr-471	462	1	rudolph	PERSON
ftr-471	462	2	supra	PERSON
ftr-471	462	3	74	CARDINAL
ftr-471	462	4	223	CARDINAL
ftr-471	463	1	berger	PERSON
ftr-471	464	1	berger	PERSON
ftr-471	464	2	supra	PERSON
ftr-471	464	3	11	CARDINAL
ftr-471	464	4	156	CARDINAL
ftr-471	465	1	110	CARDINAL
ftr-471	466	1	berger	PERSON
ftr-471	466	2	supra	PERSON
ftr-471	466	3	11	CARDINAL
ftr-471	466	4	153	CARDINAL
ftr-471	467	1	section 302	LAW
ftr-471	467	2	section 301.11 '	LAW
ftr-471	467	3	section 301	LAW
ftr-471	468	1	2	CARDINAL
ftr-471	468	2	section 302(b	LAW
ftr-471	469	1	3	CARDINAL
ftr-471	470	1	' 4	DATE
ftr-471	470	2	berger	PERSON
ftr-471	471	1	5	CARDINAL
ftr-471	473	1	berger	PERSON
ftr-471	473	2	section 752	LAW
ftr-471	473	3	k. 16	PERSON
ftr-471	474	1	7	CARDINAL
ftr-471	474	2	section 752	LAW
ftr-471	474	3	berger	PERSON
ftr-471	475	1	111	CARDINAL
ftr-471	476	1	301	CARDINAL
ftr-471	476	2	302	CARDINAL
ftr-471	477	1	112	CARDINAL
ftr-471	478	1	301	CARDINAL
ftr-471	478	2	1368	DATE
ftr-471	478	3	301	CARDINAL
ftr-471	479	1	1368(b	DATE
ftr-471	480	1	sec	ORG
ftr-471	480	2	10	CARDINAL
ftr-471	480	3	383	CARDINAL
ftr-471	480	4	deborah h. schenk	PERSON
ftr-471	481	1	ed	PERSON
ftr-471	481	2	1992	DATE
ftr-471	482	1	113	CARDINAL
ftr-471	482	2	10	CARDINAL
ftr-471	482	3	383	CARDINAL
ftr-471	483	1	114	CARDINAL
ftr-471	484	1	383	CARDINAL
ftr-471	485	1	115	CARDINAL
ftr-471	486	1	gergen	PERSON
ftr-471	486	2	5	CARDINAL
ftr-471	486	3	203	CARDINAL
ftr-471	486	4	116	CARDINAL
ftr-471	487	1	berger	PERSON
ftr-471	487	2	supra	PERSON
ftr-471	487	3	11	CARDINAL
ftr-471	488	1	114	CARDINAL
ftr-471	488	2	117	CARDINAL
ftr-471	489	1	156 n.213	QUANTITY
ftr-471	490	1	118	CARDINAL
ftr-471	491	1	gergen	ORG
ftr-471	491	2	berger	PERSON
ftr-471	492	1	gergen	PERSON
ftr-471	493	1	gergen	PERSON
ftr-471	493	2	5	CARDINAL
ftr-471	494	1	201,22937	DATE
ftr-471	494	2	steines	ORG
ftr-471	494	3	5	CARDINAL
ftr-471	494	4	245	CARDINAL
ftr-471	494	5	gergen	ORG
ftr-471	495	1	19981	DATE
ftr-471	495	2	florida	GPE
ftr-471	496	1	philip f. postlewaite	PERSON
ftr-471	496	2	1982	DATE
ftr-471	498	1	9	CARDINAL
ftr-471	499	1	120	CARDINAL
ftr-471	501	1	22	CARDINAL
ftr-471	502	1	'23	DATE
ftr-471	504	1	24	CARDINAL
ftr-471	505	1	119	CARDINAL
ftr-471	506	1	supra	PERSON
ftr-471	506	2	11	CARDINAL
ftr-471	506	3	596-97	CARDINAL
ftr-471	507	1	120	CARDINAL
ftr-471	508	1	597	CARDINAL
ftr-471	509	1	121	CARDINAL
ftr-471	510	1	597	CARDINAL
ftr-471	511	1	122	CARDINAL
ftr-471	512	1	606-07	CARDINAL
ftr-471	513	1	123	CARDINAL
ftr-471	514	1	607	CARDINAL
ftr-471	515	1	124	CARDINAL
ftr-471	516	1	606	CARDINAL
ftr-471	517	1	125	CARDINAL
ftr-471	521	1	127	CARDINAL
ftr-471	521	2	two	CARDINAL
ftr-471	523	1	abc	ORG
ftr-471	523	2	$120 $120	MONEY
ftr-471	523	3	$120 $180	MONEY
ftr-471	523	4	60 180	CARDINAL
ftr-471	523	5	120 180 land	MONEY
ftr-471	524	1	120 180 land #2	MONEY
ftr-471	524	2	$360 $540	MONEY
ftr-471	524	3	$360 $540	MONEY
ftr-471	524	4	90	MONEY
ftr-471	524	5	180	MONEY
ftr-471	525	1	one-half	CARDINAL
ftr-471	525	2	one-sixth	CARDINAL
ftr-471	526	1	29	CARDINAL
ftr-471	527	1	abc	ORG
ftr-471	527	2	90	MONEY
ftr-471	527	3	30	MONEY
ftr-471	529	1	one-half	CARDINAL
ftr-471	529	2	one-sixth	CARDINAL
ftr-471	530	1	20	MONEY
ftr-471	530	2	5	MONEY
ftr-471	530	3	one-sixth	CARDINAL
ftr-471	531	1	abc	ORG
ftr-471	531	2	126	CARDINAL
ftr-471	533	1	598-99	CARDINAL
ftr-471	534	1	610	CARDINAL
ftr-471	535	1	127	CARDINAL
ftr-471	537	1	620	CARDINAL
ftr-471	539	1	supra	PERSON
ftr-471	539	2	109	CARDINAL
ftr-471	539	3	berger	PERSON
ftr-471	540	1	128	CARDINAL
ftr-471	541	1	supra	PERSON
ftr-471	541	2	11	CARDINAL
ftr-471	541	3	604	CARDINAL
ftr-471	542	1	129	CARDINAL
ftr-471	543	1	one-half	CARDINAL
ftr-471	543	2	abc	ORG
ftr-471	543	3	one-third	CARDINAL
ftr-471	544	1	19981	DATE
ftr-471	544	2	florida	GPE
ftr-471	544	3	90	MONEY
ftr-471	545	1	130	CARDINAL
ftr-471	545	2	the abc partnership's	ORG
ftr-471	546	1	$120 $120	MONEY
ftr-471	546	2	$130 $180	MONEY
ftr-471	546	3	80 180	CARDINAL
ftr-471	546	4	130 180 land #1 125 150	MONEY
ftr-471	546	5	65 90	CARDINAL
ftr-471	546	6	$325 $	MONEY
ftr-471	546	7	450	MONEY
ftr-471	546	8	$325 $	MONEY
ftr-471	546	9	450	MONEY
ftr-471	547	1	31	CARDINAL
ftr-471	548	1	65	MONEY
ftr-471	548	2	one-fifth	CARDINAL
ftr-471	549	1	one-fifth	CARDINAL
ftr-471	549	2	20	MONEY
ftr-471	549	3	5	MONEY
ftr-471	550	1	40	MONEY
ftr-471	550	2	10	MONEY
ftr-471	552	1	one-half	CARDINAL
ftr-471	552	2	60	MONEY
ftr-471	552	3	90	MONEY
ftr-471	553	1	one-half	CARDINAL
ftr-471	553	2	20	MONEY
ftr-471	553	3	10	MONEY
ftr-471	553	4	one-sixth	CARDINAL
ftr-471	554	1	32	CARDINAL
ftr-471	554	2	5	MONEY
ftr-471	554	3	one-third	CARDINAL
ftr-471	554	4	one-sixth	CARDINAL
ftr-471	554	5	one-sixth	CARDINAL
ftr-471	555	1	33	CARDINAL
ftr-471	557	1	130	CARDINAL
ftr-471	558	1	120	MONEY
ftr-471	558	2	35	MONEY
ftr-471	558	3	90	MONEY
ftr-471	558	4	65	MONEY
ftr-471	559	1	131	CARDINAL
ftr-471	562	1	1.704-1(b)(2)(iv)(d)(3	CARDINAL
ftr-471	562	2	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-471	563	1	132	CARDINAL
ftr-471	564	1	133	CARDINAL
ftr-471	565	1	one-sixth	CARDINAL
ftr-471	565	2	5	MONEY
ftr-471	565	3	85	MONEY
ftr-471	565	4	90	MONEY
ftr-471	566	1	section 751	LAW
ftr-471	569	1	section 751	LAW
ftr-471	570	1	section 7516b	LAW
ftr-471	571	1	section 751	LAW
ftr-471	571	2	only two-fifths	CARDINAL
ftr-471	571	3	one-half	CARDINAL
ftr-471	571	4	' 35	DATE
ftr-471	571	5	one-half	CARDINAL
ftr-471	571	6	one-third	CARDINAL
ftr-471	571	7	331/3%	PERCENT
ftr-471	571	8	one-fifth	CARDINAL
ftr-471	571	9	20%	PERCENT
ftr-471	572	1	13-1/3%	PERCENT
ftr-471	572	2	two-fifths	CARDINAL
ftr-471	572	3	one-third	CARDINAL
ftr-471	572	4	one-fifth	CARDINAL
ftr-471	573	1	section 751	LAW
ftr-471	574	1	section 751	LAW
ftr-471	575	1	75 1(b	CARDINAL
ftr-471	575	2	two-fifths	CARDINAL
ftr-471	575	3	one-third	CARDINAL
ftr-471	575	4	24	MONEY
ftr-471	575	5	134	CARDINAL
ftr-471	578	1	1.761-1(d	CARDINAL
ftr-471	579	1	135	CARDINAL
ftr-471	580	1	andrews	PERSON
ftr-471	580	2	supra	PERSON
ftr-471	580	3	12	CARDINAL
ftr-471	580	4	69	CARDINAL
ftr-471	580	5	1622	CARDINAL
ftr-471	580	6	4	CARDINAL
ftr-471	581	1	98-99	CARDINAL
ftr-471	581	2	1954	DATE
ftr-471	582	1	5045	CARDINAL
ftr-471	583	1	136	CARDINAL
ftr-471	584	1	one-third	CARDINAL
ftr-471	584	2	40	MONEY
ftr-471	584	3	one-third	CARDINAL
ftr-471	585	1	one-sixth	CARDINAL
ftr-471	585	2	20	MONEY
ftr-471	585	3	one-half	CARDINAL
ftr-471	585	4	one-third	CARDINAL
ftr-471	586	1	four-fifths	CARDINAL
ftr-471	587	1	one-fifth	CARDINAL
ftr-471	587	2	24	MONEY
ftr-471	587	3	one-sixth	CARDINAL
ftr-471	587	4	20	MONEY
ftr-471	587	5	one-fifth	CARDINAL
ftr-471	587	6	4	MONEY
ftr-471	588	1	andrews	PERSON
ftr-471	588	2	supra	PERSON
ftr-471	588	3	12	CARDINAL
ftr-471	588	4	69	CARDINAL
ftr-471	589	1	19981	DATE
ftr-471	589	2	florida	GPE
ftr-471	589	3	8)	MONEY
ftr-471	590	1	16	MONEY
ftr-471	590	2	60	MONEY
ftr-471	590	3	76	MONEY
ftr-471	591	1	only two-fifths	CARDINAL
ftr-471	591	2	one-half	CARDINAL
ftr-471	591	3	one-fifth	CARDINAL
ftr-471	592	1	16	MONEY
ftr-471	592	2	38	CARDINAL
ftr-471	593	1	139	CARDINAL
ftr-471	594	1	40	CARDINAL
ftr-471	596	1	137	CARDINAL
ftr-471	598	1	1.751-1(b)(3)(iii	TIME
ftr-471	599	1	24	MONEY
ftr-471	599	2	16	MONEY
ftr-471	599	3	8	MONEY
ftr-471	600	1	1.75 1i	PERCENT
ftr-471	601	1	138	CARDINAL
ftr-471	602	1	120	MONEY
ftr-471	603	1	one-fifth	CARDINAL
ftr-471	603	2	24	MONEY
ftr-471	603	3	16	MONEY
ftr-471	603	4	40	MONEY
ftr-471	604	1	80	MONEY
ftr-471	604	2	the entire $16	MONEY
ftr-471	604	3	120	MONEY
ftr-471	604	4	16	MONEY
ftr-471	604	5	24	MONEY
ftr-471	605	1	andrews	PERSON
ftr-471	605	2	supra	PERSON
ftr-471	605	3	12	CARDINAL
ftr-471	605	4	69	CARDINAL
ftr-471	606	1	139	CARDINAL
ftr-471	609	1	1.704-1(b)(2)(iv)(f)(5	CARDINAL
ftr-471	610	1	richard w. harris	PERSON
ftr-471	610	2	14 va	GPE
ftr-471	611	1	257	CARDINAL
ftr-471	611	2	1994	DATE
ftr-471	612	1	140	CARDINAL
ftr-471	614	1	1.704-1(b)(1)(vi	DATE
ftr-471	617	1	1.704-1(b)(2)(iv)(g	CARDINAL
ftr-471	623	1	42	CARDINAL
ftr-471	623	2	only zero	CARDINAL
ftr-471	623	3	section 751	LAW
ftr-471	623	4	751	CARDINAL
ftr-471	624	1	43	CARDINAL
ftr-471	624	2	abc	ORG
ftr-471	624	3	210	MONEY
ftr-471	624	4	300	MONEY
ftr-471	625	1	120	MONEY
ftr-471	626	1	90	MONEY
ftr-471	626	2	zero	CARDINAL
ftr-471	626	3	150	MONEY
ftr-471	626	4	one-third	CARDINAL
ftr-471	628	1	abc	ORG
ftr-471	628	2	$ 60 $ 60	MONEY
ftr-471	628	3	$120 $180	MONEY
ftr-471	629	1	90	CARDINAL
ftr-471	629	2	120 180	CARDINAL
ftr-471	629	3	30 90	CARDINAL
ftr-471	629	4	$270 $450	MONEY
ftr-471	629	5	$270 $	MONEY
ftr-471	629	6	450	MONEY
ftr-471	629	7	30	MONEY
ftr-471	629	8	section 75 1(b	LAW
ftr-471	633	1	141	CARDINAL
ftr-471	635	1	1.704	CARDINAL
ftr-471	636	1	142	CARDINAL
ftr-471	637	1	mckee et al.	PERSON
ftr-471	637	2	19	CARDINAL
ftr-471	637	3	21.0318	CARDINAL
ftr-471	637	4	21-25	DATE
ftr-471	638	1	143	CARDINAL
ftr-471	640	1	21-28	DATE
ftr-471	641	1	19981	DATE
ftr-471	641	2	florida	GPE
ftr-471	641	3	one	CARDINAL
ftr-471	641	4	30/$270	MONEY
ftr-471	641	5	one-third	CARDINAL
ftr-471	642	1	one-third	CARDINAL
ftr-471	642	2	30	MONEY
ftr-471	642	3	30	MONEY
ftr-471	643	1	1/5	CARDINAL
ftr-471	644	1	$ 6.67 $	MONEY
ftr-471	644	2	$ 6.67 $	MONEY
ftr-471	644	3	12.00	MONEY
ftr-471	644	4	30.00	MONEY
ftr-471	644	5	$30.00 $60.00 $90.00 $90.00	MONEY
ftr-471	644	6	90	MONEY
ftr-471	644	7	one-fifth	CARDINAL
ftr-471	644	8	90	MONEY
ftr-471	646	1	one-fifth	CARDINAL
ftr-471	648	1	'45	CARDINAL
ftr-471	648	2	one-ninth	CARDINAL
ftr-471	648	3	30	MONEY
ftr-471	648	4	one-third	CARDINAL
ftr-471	648	5	120	MONEY
ftr-471	648	6	90	MONEY
ftr-471	649	1	one-fifth	CARDINAL
ftr-471	650	1	'46	DATE
ftr-471	651	1	one-fifth	CARDINAL
ftr-471	652	1	'47	DATE
ftr-471	653	1	48	DATE
ftr-471	653	2	145	CARDINAL
ftr-471	654	1	21-25	DATE
ftr-471	655	1	146	CARDINAL
ftr-471	656	1	one-half	CARDINAL
ftr-471	656	2	60	MONEY
ftr-471	656	3	90	MONEY
ftr-471	656	4	one-fifth	CARDINAL
ftr-471	656	5	60/$300	MONEY
ftr-471	657	1	147	CARDINAL
ftr-471	659	1	1.751-1(g	CARDINAL
ftr-471	659	2	5	CARDINAL
ftr-471	659	3	148	CARDINAL
ftr-471	660	1	mckee et al.	PERSON
ftr-471	660	2	19	CARDINAL
ftr-471	660	3	21.03[8	CARDINAL
ftr-471	660	4	21-28	DATE
ftr-471	664	1	one	CARDINAL
ftr-471	666	1	49	CARDINAL
ftr-471	667	1	section 752	LAW
ftr-471	668	1	751	CARDINAL
ftr-471	669	1	751	CARDINAL
ftr-471	670	1	section 751	LAW
ftr-471	672	1	149	CARDINAL
ftr-471	674	1	1.704-2(m	QUANTITY
ftr-471	674	2	3(ii	CARDINAL
ftr-471	675	1	150	CARDINAL
ftr-471	677	1	1.704-2(d)(4	CARDINAL
ftr-471	677	2	current year	DATE
ftr-471	678	1	151	CARDINAL
ftr-471	679	1	mckee et al.	PERSON
ftr-471	679	2	19	CARDINAL
ftr-471	679	3	21.03[8	CARDINAL
ftr-471	679	4	21-30 to 21-31	DATE
ftr-471	682	1	84-102	CARDINAL
ftr-471	682	2	1984-2	DATE
ftr-471	682	3	119	CARDINAL
ftr-471	683	1	francis j. emmons & s. richard fine	PERSON
ftr-471	683	2	irs	ORG
ftr-471	683	3	sec	ORG
ftr-471	683	4	751	CARDINAL
ftr-471	683	5	62	CARDINAL
ftr-471	683	6	j. tax'n 160 (	PERSON
ftr-471	683	7	1985	DATE
ftr-471	684	1	william t. carman	PERSON
ftr-471	684	2	84	CARDINAL
ftr-471	685	1	2	CARDINAL
ftr-471	685	2	371	CARDINAL
ftr-471	685	3	1986	DATE
ftr-471	686	1	152	CARDINAL
ftr-471	687	1	one	CARDINAL
ftr-471	689	1	1.751-1(b)(1)(ii	CARDINAL
ftr-471	691	1	19981	DATE
ftr-471	691	2	florida	GPE
ftr-471	695	1	751	CARDINAL
ftr-471	695	2	section 751	LAW
ftr-471	701	1	william d. andrews	PERSON
ftr-471	703	1	andrews	PERSON
ftr-471	703	2	section 734(b	LAW
ftr-471	704	1	155 153	CARDINAL
ftr-471	705	1	one-third	CARDINAL
ftr-471	705	2	one-ninth	CARDINAL
ftr-471	705	3	30	MONEY
ftr-471	705	4	90	MONEY
ftr-471	705	5	one-ninth	CARDINAL
ftr-471	705	6	3.33	MONEY
ftr-471	705	7	one-third	CARDINAL
ftr-471	705	8	20	MONEY
ftr-471	705	9	one-third	CARDINAL
ftr-471	705	10	30	MONEY
ftr-471	706	1	supra	PERSON
ftr-471	706	2	144	CARDINAL
ftr-471	707	1	154	CARDINAL
ftr-471	708	1	andrews	PERSON
ftr-471	708	2	supra	PERSON
ftr-471	708	3	12	CARDINAL
ftr-471	708	4	155	CARDINAL
ftr-471	709	1	louis s. freeman &	ORG
ftr-471	709	2	thomas m. stephens	PERSON
ftr-471	709	3	68	CARDINAL
ftr-471	709	4	962	CARDINAL
ftr-471	709	5	993	CARDINAL
ftr-471	709	6	1990	DATE
ftr-471	710	1	andrews	PERSON
ftr-471	711	1	andrews	PERSON
ftr-471	712	1	6	CARDINAL
ftr-471	713	1	section 755	LAW
ftr-471	715	1	157	CARDINAL
ftr-471	715	2	andrews	PERSON
ftr-471	716	1	6	CARDINAL
ftr-471	716	2	andrews	PERSON
ftr-471	720	1	andrews	PERSON
ftr-471	721	1	section 751	LAW
ftr-471	721	2	156	CARDINAL
ftr-471	722	1	andrews	PERSON
ftr-471	722	2	supra	PERSON
ftr-471	722	3	12	CARDINAL
ftr-471	723	1	52	DATE
ftr-471	724	1	157	CARDINAL
ftr-471	725	1	53-54	CARDINAL
ftr-471	726	1	1250	CARDINAL
ftr-471	727	1	178-180	CARDINAL
ftr-471	728	1	158	CARDINAL
ftr-471	729	1	andrews	PERSON
ftr-471	729	2	supra	PERSON
ftr-471	729	3	12	CARDINAL
ftr-471	729	4	52	DATE
ftr-471	729	5	159	CARDINAL
ftr-471	730	1	48	DATE
ftr-471	731	1	160	CARDINAL
ftr-471	732	1	46	DATE
ftr-471	733	1	161	CARDINAL
ftr-471	734	1	46	CARDINAL
ftr-471	734	2	cunningham	ORG
ftr-471	734	3	supra	PERSON
ftr-471	734	4	12	CARDINAL
ftr-471	734	5	92 n.66	TIME
ftr-471	734	6	1998	DATE
ftr-471	735	1	florida	GPE
ftr-471	736	1	62	CARDINAL
ftr-471	737	1	less than zero	CARDINAL
ftr-471	738	1	63	CARDINAL
ftr-471	739	1	andrews	PERSON
ftr-471	740	1	65	CARDINAL
ftr-471	741	1	66	CARDINAL
ftr-471	741	2	section 755	LAW
ftr-471	742	1	'68	CARDINAL
ftr-471	742	2	section 755	LAW
ftr-471	743	1	16 9	CARDINAL
ftr-471	743	2	162	CARDINAL
ftr-471	744	1	andrews	PERSON
ftr-471	744	2	supra	PERSON
ftr-471	744	3	12	CARDINAL
ftr-471	744	4	53	DATE
ftr-471	744	5	55	DATE
ftr-471	744	6	163	CARDINAL
ftr-471	745	1	53	DATE
ftr-471	746	1	§§ 731	ORG
ftr-471	746	2	732	CARDINAL
ftr-471	747	1	55	CARDINAL
ftr-471	748	1	164	CARDINAL
ftr-471	749	1	53	CARDINAL
ftr-471	749	2	165	CARDINAL
ftr-471	751	1	1.755-1(b)(4	DATE
ftr-471	756	1	1.755-1(c)(4	CARDINAL
ftr-471	757	1	166	CARDINAL
ftr-471	758	1	andrews	PERSON
ftr-471	758	2	supra	PERSON
ftr-471	758	3	12	CARDINAL
ftr-471	758	4	37	DATE
ftr-471	758	5	39	DATE
ftr-471	759	1	167	CARDINAL
ftr-471	760	1	d.	NORP
ftr-471	762	1	17	CARDINAL
ftr-471	762	2	1033	CARDINAL
ftr-471	762	3	1017	CARDINAL
ftr-471	763	1	169	CARDINAL
ftr-471	764	1	andrews	PERSON
ftr-471	764	2	supra	PERSON
ftr-471	764	3	12	CARDINAL
ftr-471	764	4	31	CARDINAL
ftr-471	765	1	andrews	PERSON
ftr-471	766	1	31-32	DATE
ftr-471	768	1	29-31	DATE
ftr-471	768	2	supra	PERSON
ftr-471	768	3	12	CARDINAL
ftr-471	768	4	85-86	DATE
ftr-471	770	1	7 1	CARDINAL
ftr-471	772	1	72	DATE
ftr-471	772	2	section 734(b	LAW
ftr-471	772	3	andrews	PERSON
ftr-471	773	1	73	CARDINAL
ftr-471	774	1	4	CARDINAL
ftr-471	774	2	5	CARDINAL
ftr-471	774	3	andrews	PERSON
ftr-471	775	1	7 6	CARDINAL
ftr-471	775	2	170	CARDINAL
ftr-471	777	1	1.755-1(a)(1)(iii	TIME
ftr-471	778	1	andrews	PERSON
ftr-471	778	2	supra	PERSON
ftr-471	778	3	12	CARDINAL
ftr-471	778	4	28	CARDINAL
ftr-471	781	1	1.755-1(c)(2	MONEY
ftr-471	782	1	171	CARDINAL
ftr-471	783	1	supra	PERSON
ftr-471	783	2	26	CARDINAL
ftr-471	784	1	172	CARDINAL
ftr-471	785	1	andrews	PERSON
ftr-471	785	2	supra	PERSON
ftr-471	785	3	12	CARDINAL
ftr-471	785	4	17	CARDINAL
ftr-471	786	1	734(b	CARDINAL
ftr-471	789	1	1.755-1(b	CARDINAL
ftr-471	789	2	1.755-1(c	CARDINAL
ftr-471	790	1	173	CARDINAL
ftr-471	791	1	andrews	PERSON
ftr-471	791	2	supra	PERSON
ftr-471	791	3	12	CARDINAL
ftr-471	791	4	13	CARDINAL
ftr-471	791	5	1974-9	DATE
ftr-471	791	6	27	CARDINAL
ftr-471	792	1	839	CARDINAL
ftr-471	792	2	869-72	CARDINAL
ftr-471	792	3	1974	DATE
ftr-471	792	4	supra	PERSON
ftr-471	792	5	8	CARDINAL
ftr-471	792	6	32-33	DATE
ftr-471	792	7	174	CARDINAL
ftr-471	793	1	732	PRODUCT
ftr-471	794	1	731	CARDINAL
ftr-471	794	2	732	CARDINAL
ftr-471	795	1	175	CARDINAL
ftr-471	796	1	754	CARDINAL
ftr-471	798	1	mckee et al.	PERSON
ftr-471	798	2	19	CARDINAL
ftr-471	798	3	25.0113	CARDINAL
ftr-471	798	4	25	CARDINAL
ftr-471	798	5	176	CARDINAL
ftr-471	801	1	1.743-1(b)(1	CARDINAL
ftr-471	804	1	1.743-1(d)(1	CARDINAL
ftr-471	804	2	19981	DATE
ftr-471	804	3	florida	GPE
ftr-471	804	4	1	CARDINAL
ftr-471	804	5	2	CARDINAL
ftr-471	805	1	andrews	PERSON
ftr-471	805	2	section 751	LAW
ftr-471	805	3	two	CARDINAL
ftr-471	805	4	three	CARDINAL
ftr-471	806	1	178	CARDINAL
ftr-471	806	2	section 1250	LAW
ftr-471	809	1	'82	DATE
ftr-471	809	2	andrews	PERSON
ftr-471	810	1	8 3	CARDINAL
ftr-471	810	2	755.'14	ORG
ftr-471	810	3	section 755	LAW
ftr-471	810	4	1	CARDINAL
ftr-471	811	1	liquidations.-although	PERSON
ftr-471	811	2	andrews	PERSON
ftr-471	813	1	andrews	PERSON
ftr-471	813	2	supra	PERSON
ftr-471	813	3	12	CARDINAL
ftr-471	813	4	13	CARDINAL
ftr-471	813	5	177	CARDINAL
ftr-471	814	1	andrews	PERSON
ftr-471	814	2	supra	PERSON
ftr-471	814	3	12	CARDINAL
ftr-471	814	4	22	DATE
ftr-471	816	1	cunningham	ORG
ftr-471	816	2	supra	PERSON
ftr-471	816	3	12	CARDINAL
ftr-471	816	4	81 n.14	DATE
ftr-471	816	5	178	CARDINAL
ftr-471	817	1	andrews	PERSON
ftr-471	817	2	supra	PERSON
ftr-471	817	3	12	CARDINAL
ftr-471	817	4	53-54	CARDINAL
ftr-471	818	1	179	CARDINAL
ftr-471	819	1	53	DATE
ftr-471	820	1	180	CARDINAL
ftr-471	821	1	53-54	CARDINAL
ftr-471	821	2	cunningham	ORG
ftr-471	821	3	supra	PERSON
ftr-471	821	4	12	CARDINAL
ftr-471	821	5	92	CARDINAL
ftr-471	822	1	181	CARDINAL
ftr-471	823	1	andrews	PERSON
ftr-471	823	2	supra	PERSON
ftr-471	823	3	12	CARDINAL
ftr-471	823	4	38	CARDINAL
ftr-471	823	5	182	CARDINAL
ftr-471	824	1	54	DATE
ftr-471	825	1	183	CARDINAL
ftr-471	826	1	31	DATE
ftr-471	826	2	40	DATE
ftr-471	827	1	184	CARDINAL
ftr-471	828	1	40	DATE
ftr-471	830	1	1997	DATE
ftr-471	831	1	abc	ORG
ftr-471	831	2	400	MONEY
ftr-471	831	3	300	MONEY
ftr-471	831	4	abc	ORG
ftr-471	831	5	$ 700 $	MONEY
ftr-471	831	6	700	MONEY
ftr-471	831	7	$ 500 $	MONEY
ftr-471	831	8	700	MONEY
ftr-471	831	9	180 300	CARDINAL
ftr-471	831	10	500 700	CARDINAL
ftr-471	831	11	60 300	CARDINAL
ftr-471	831	12	500 700	CARDINAL
ftr-471	831	13	560 800	CARDINAL
ftr-471	831	14	$1500 $2100	MONEY
ftr-471	831	15	$1500 $	MONEY
ftr-471	831	16	2100	MONEY
ftr-471	831	17	5	CARDINAL
ftr-471	831	18	60	MONEY
ftr-471	832	1	section 751	LAW
ftr-471	833	1	8 6	CARDINAL
ftr-471	833	2	160	MONEY
ftr-471	833	3	60	MONEY
ftr-471	833	4	220	MONEY
ftr-471	833	5	80	MONEY
ftr-471	835	1	40	MONEY
ftr-471	836	1	185	CARDINAL
ftr-471	837	1	bc	ORG
ftr-471	837	2	$40 $	MONEY
ftr-471	837	3	40	MONEY
ftr-471	837	4	80	MONEY
ftr-471	837	5	80	CARDINAL
ftr-471	837	6	160	CARDINAL
ftr-471	837	7	160	CARDINAL
ftr-471	837	8	80	CARDINAL
ftr-471	837	9	80	CARDINAL
ftr-471	837	10	160	CARDINAL
ftr-471	837	11	cunningham	ORG
ftr-471	837	12	12	CARDINAL
ftr-471	837	13	93	CARDINAL
ftr-471	837	14	mckee et al	PERSON
ftr-471	837	15	19	CARDINAL
ftr-471	837	16	21.03[3	CARDINAL
ftr-471	837	17	21	CARDINAL
ftr-471	838	1	186	CARDINAL
ftr-471	839	1	460	MONEY
ftr-471	840	1	187	CARDINAL
ftr-471	841	1	755	CARDINAL
ftr-471	842	1	andrews	PERSON
ftr-471	843	1	supra	PERSON
ftr-471	843	2	12	CARDINAL
ftr-471	843	3	38	CARDINAL
ftr-471	844	1	19981	DATE
ftr-471	844	2	florida	GPE
ftr-471	844	3	80	MONEY
ftr-471	844	4	$220 to $140	MONEY
ftr-471	844	5	188	CARDINAL
ftr-471	844	6	bc	ORG
ftr-471	844	7	40	MONEY
ftr-471	844	8	220	MONEY
ftr-471	845	1	80	MONEY
ftr-471	845	2	$560 to $640	MONEY
ftr-471	846	1	bc	ORG
ftr-471	846	2	160	MONEY
ftr-471	846	3	$220 to $60	MONEY
ftr-471	847	1	$ 300 $ 300	MONEY
ftr-471	847	2	$ 500 $	MONEY
ftr-471	847	3	700	MONEY
ftr-471	847	4	60 300	CARDINAL
ftr-471	847	5	500 700	CARDINAL
ftr-471	847	6	640 800	CARDINAL
ftr-471	847	7	$1000 $1400	MONEY
ftr-471	847	8	$1000 $1400	MONEY
ftr-471	847	9	200	MONEY
ftr-471	847	10	two-thirds	CARDINAL
ftr-471	848	1	2	CARDINAL
ftr-471	848	2	andrews	PERSON
ftr-471	851	1	91	CARDINAL
ftr-471	853	1	188	CARDINAL
ftr-471	854	1	500	MONEY
ftr-471	854	2	40	MONEY
ftr-471	854	3	400	MONEY
ftr-471	854	4	140	MONEY
ftr-471	855	1	160	MONEY
ftr-471	855	2	300	MONEY
ftr-471	855	3	140	MONEY
ftr-471	856	1	200	MONEY
ftr-471	857	1	189	CARDINAL
ftr-471	858	1	andrews	PERSON
ftr-471	858	2	supra	PERSON
ftr-471	858	3	12	CARDINAL
ftr-471	858	4	65	CARDINAL
ftr-471	859	1	190	CARDINAL
ftr-471	861	1	191	CARDINAL
ftr-471	862	1	andrews	PERSON
ftr-471	863	1	andrews	PERSON
ftr-471	863	2	supra	PERSON
ftr-471	863	3	12	CARDINAL
ftr-471	863	4	73-75	CARDINAL
ftr-471	865	1	abc	ORG
ftr-471	865	2	one-third	CARDINAL
ftr-471	865	3	$120 $120	MONEY
ftr-471	865	4	$120 $180	MONEY
ftr-471	865	5	60 180	CARDINAL
ftr-471	865	6	120 180	CARDINAL
ftr-471	865	7	60 90	CARDINAL
ftr-471	865	8	120 180	CARDINAL
ftr-471	865	9	120 150	CARDINAL
ftr-471	865	10	$360 $540	MONEY
ftr-471	865	11	$360 $540	MONEY
ftr-471	865	12	one-half	CARDINAL
ftr-471	866	1	60	MONEY
ftr-471	866	2	90	MONEY
ftr-471	866	3	one-sixth	CARDINAL
ftr-471	867	1	92	CARDINAL
ftr-471	867	2	85	MONEY
ftr-471	867	3	25	MONEY
ftr-471	868	1	20	MONEY
ftr-471	869	1	$85 to $80	MONEY
ftr-471	869	2	5	MONEY
ftr-471	870	1	abc	ORG
ftr-471	870	2	20	MONEY
ftr-471	870	3	60	MONEY
ftr-471	870	4	80	MONEY
ftr-471	871	1	5	MONEY
ftr-471	871	2	120	MONEY
ftr-471	871	3	125	MONEY
ftr-471	872	1	25	MONEY
ftr-471	872	2	abc	ORG
ftr-471	872	3	$80 to $55	MONEY
ftr-471	873	1	abc	ORG
ftr-471	873	2	192	CARDINAL
ftr-471	874	1	one-sixth	CARDINAL
ftr-471	874	2	abc	ORG
ftr-471	874	3	abc c's	ORG
ftr-471	874	4	1/6	CARDINAL
ftr-471	874	5	5/6	CARDINAL
ftr-471	874	6	$20 $	MONEY
ftr-471	874	7	s100 s120	PRODUCT
ftr-471	874	8	5	CARDINAL
ftr-471	874	9	25	CARDINAL
ftr-471	874	10	25	CARDINAL
ftr-471	874	11	5	CARDINAL
ftr-471	874	12	5	CARDINAL
ftr-471	874	13	25	CARDINAL
ftr-471	874	14	1998	DATE
ftr-471	875	1	florida	GPE
ftr-471	875	2	$120 $120	MONEY
ftr-471	875	3	$120 $180	MONEY
ftr-471	875	4	55 180	CARDINAL
ftr-471	875	5	120 180	CARDINAL
ftr-471	875	6	125 150	CARDINAL
ftr-471	875	7	60 90	CARDINAL
ftr-471	875	8	$300 $450	MONEY
ftr-471	875	9	$300 $	MONEY
ftr-471	875	10	450	MONEY
ftr-471	876	1	150	MONEY
ftr-471	876	2	four-fifths	CARDINAL
ftr-471	876	3	60	MONEY
ftr-471	876	4	one-fifth	CARDINAL
ftr-471	876	5	30	MONEY
ftr-471	877	1	93 3	CARDINAL
ftr-471	878	1	194	CARDINAL
ftr-471	879	1	andrews	PERSON
ftr-471	882	1	196	CARDINAL
ftr-471	883	1	4	CARDINAL
ftr-471	886	1	under 193	DATE
ftr-471	887	1	one-sixth	CARDINAL
ftr-471	888	1	supra	PERSON
ftr-471	888	2	128	CARDINAL
ftr-471	889	1	194	CARDINAL
ftr-471	891	1	195	CARDINAL
ftr-471	891	2	andrews	PERSON
ftr-471	891	3	supra	PERSON
ftr-471	891	4	12	CARDINAL
ftr-471	891	5	67	CARDINAL
ftr-471	891	6	196	CARDINAL
ftr-471	892	1	1031(b	CARDINAL
ftr-471	894	1	5	CARDINAL
ftr-471	894	2	207-08	PERCENT
ftr-471	895	1	197	CARDINAL
ftr-471	896	1	andrews	PERSON
ftr-471	896	2	supra	PERSON
ftr-471	896	3	12	CARDINAL
ftr-471	896	4	67	CARDINAL
ftr-471	898	1	68	DATE
ftr-471	900	1	1.707-4	CARDINAL
ftr-471	901	1	98	CARDINAL
ftr-471	901	2	andrews	PERSON
ftr-471	901	3	no more than 150%	PERCENT
ftr-471	901	4	751(b)."'19	CARDINAL
ftr-471	902	1	andrews	PERSON
ftr-471	903	1	andrews	PERSON
ftr-471	904	1	one	CARDINAL
ftr-471	904	2	three	CARDINAL
ftr-471	904	3	andrews	PERSON
ftr-471	905	1	201	CARDINAL
ftr-471	906	1	andrews	PERSON
ftr-471	907	1	section 751	LAW
ftr-471	907	2	1	CARDINAL
ftr-471	911	1	3 198	CARDINAL
ftr-471	912	1	andrews	PERSON
ftr-471	912	2	supra	PERSON
ftr-471	912	3	12	CARDINAL
ftr-471	912	4	70	DATE
ftr-471	913	1	one-third	CARDINAL
ftr-471	913	2	two-fifths	CARDINAL
ftr-471	914	1	70 n.225.	QUANTITY
ftr-471	915	1	199	CARDINAL
ftr-471	916	1	70-71	DATE
ftr-471	916	2	200	CARDINAL
ftr-471	917	1	cunningham	ORG
ftr-471	917	2	supra	PERSON
ftr-471	917	3	12	CARDINAL
ftr-471	917	4	102	CARDINAL
ftr-471	917	5	75	CARDINAL
ftr-471	918	1	201	CARDINAL
ftr-471	919	1	92	CARDINAL
ftr-471	920	1	202	CARDINAL
ftr-471	921	1	american law institute	ORG
ftr-471	921	2	3	CARDINAL
ftr-471	921	3	66 (1997	DATE
ftr-471	922	1	hereinafter ali	PERSON
ftr-471	923	1	passthrough entities	PERSON
ftr-471	924	1	3	CARDINAL
ftr-471	925	1	203	CARDINAL
ftr-471	926	1	67	CARDINAL
ftr-471	926	2	69	DATE
ftr-471	927	1	19981	DATE
ftr-471	927	2	florida	GPE
ftr-471	927	3	first	ORDINAL
ftr-471	929	1	2	CARDINAL
ftr-471	929	2	4	CARDINAL
ftr-471	934	1	2	MONEY
ftr-471	934	2	abc	ORG
ftr-471	934	3	one-third	CARDINAL
ftr-471	934	4	$120 $120	MONEY
ftr-471	934	5	$120 $180	MONEY
ftr-471	934	6	#1 60 180	MONEY
ftr-471	934	7	120 180	CARDINAL
ftr-471	934	8	#2 60	MONEY
ftr-471	934	9	120 180	CARDINAL
ftr-471	934	10	120 150	CARDINAL
ftr-471	934	11	$360 $540	MONEY
ftr-471	934	12	$360 $540	MONEY
ftr-471	934	13	50	MONEY
ftr-471	934	14	one-third	CARDINAL
ftr-471	935	1	24	MONEY
ftr-471	935	2	1	MONEY
ftr-471	935	3	one-fifth	CARDINAL
ftr-471	935	4	2	MONEY
ftr-471	935	5	30	MONEY
ftr-471	935	6	90	MONEY
ftr-471	935	7	60).205	MONEY
ftr-471	935	8	$50 to $54	MONEY
ftr-471	935	9	2	MONEY
ftr-471	935	10	204	CARDINAL
ftr-471	936	1	69	DATE
ftr-471	936	2	71	CARDINAL
ftr-471	936	3	169	CARDINAL
ftr-471	937	1	205	CARDINAL
ftr-471	939	1	2	MONEY
ftr-471	940	1	2	MONEY
ftr-471	940	2	64	MONEY
ftr-471	940	3	60	MONEY
ftr-471	940	4	4	MONEY
ftr-471	940	5	56	MONEY
ftr-471	942	1	abc partnership's	ORG
ftr-471	942	2	$120 $120	MONEY
ftr-471	942	3	$122 $180	MONEY
ftr-471	942	4	#1 60 180	MONEY
ftr-471	942	5	122 180	CARDINAL
ftr-471	942	6	120 150	CARDINAL
ftr-471	942	7	56 90	CARDINAL
ftr-471	942	8	$300 $450	MONEY
ftr-471	942	9	$300 $	MONEY
ftr-471	942	10	450	MONEY
ftr-471	942	11	two-fifths	CARDINAL
ftr-471	942	12	48	MONEY
ftr-471	942	13	1	MONEY
ftr-471	942	14	50	MONEY
ftr-471	942	15	$48 plus $2	MONEY
ftr-471	943	1	one-fifth	CARDINAL
ftr-471	943	2	24	MONEY
ftr-471	943	3	26	MONEY
ftr-471	943	4	2	MONEY
ftr-471	943	5	50	MONEY
ftr-471	944	1	30	MONEY
ftr-471	944	2	four-fifths	CARDINAL
ftr-471	944	3	12	MONEY
ftr-471	944	4	one-fifth	CARDINAL
ftr-471	944	5	6	MONEY
ftr-471	944	6	10	MONEY
ftr-471	944	7	2	MONEY
ftr-471	944	8	4	MONEY
ftr-471	946	1	9	CARDINAL
ftr-471	948	1	206	CARDINAL
ftr-471	949	1	andrews	PERSON
ftr-471	950	1	60	MONEY
ftr-471	950	2	2	MONEY
ftr-471	950	3	5	MONEY
ftr-471	950	4	5	MONEY
ftr-471	950	5	5	MONEY
ftr-471	950	6	5	MONEY
ftr-471	951	1	andrews	PERSON
ftr-471	951	2	supra	PERSON
ftr-471	951	3	12	CARDINAL
ftr-471	951	4	71-73	DATE
ftr-471	952	1	207	CARDINAL
ftr-471	955	1	supra	PERSON
ftr-471	955	2	139	CARDINAL
ftr-471	956	1	208	CARDINAL
ftr-471	957	1	two-fifths	CARDINAL
ftr-471	957	2	120	MONEY
ftr-471	957	3	122	MONEY
ftr-471	957	4	4	MONEY
ftr-471	957	5	one-fifth	CARDINAL
ftr-471	958	1	209	CARDINAL
ftr-471	959	1	ali	PERSON
ftr-471	960	1	3	CARDINAL
ftr-471	960	2	202	CARDINAL
ftr-471	960	3	58	DATE
ftr-471	961	1	210	CARDINAL
ftr-471	962	1	64	MONEY
ftr-471	962	2	2	MONEY
ftr-471	962	3	4	MONEY
ftr-471	962	4	56	MONEY
ftr-471	963	1	19981	DATE
ftr-471	963	2	florida	GPE
ftr-471	964	1	subchapter k	PERSON
ftr-471	965	1	2 1'	CARDINAL
ftr-471	966	1	abc	ORG
ftr-471	966	2	90	MONEY
ftr-471	966	3	2	MONEY
ftr-471	966	4	one-half	CARDINAL
ftr-471	967	1	$120 to $30	MONEY
ftr-471	968	1	$ 30 $ 30	MONEY
ftr-471	968	2	$120 $180	MONEY
ftr-471	968	3	#1 60 180	MONEY
ftr-471	968	4	120 180	CARDINAL
ftr-471	968	5	#2 60	MONEY
ftr-471	968	6	30 90	CARDINAL
ftr-471	968	7	$270 $450	MONEY
ftr-471	968	8	$270 $450	MONEY
ftr-471	968	9	90	MONEY
ftr-471	968	10	30	MONEY
ftr-471	969	1	one-fifth	CARDINAL
ftr-471	969	2	one-fifth	CARDINAL
ftr-471	970	1	30	MONEY
ftr-471	970	2	90	MONEY
ftr-471	970	3	one-half	CARDINAL
ftr-471	970	4	60	MONEY
ftr-471	971	1	90	MONEY
ftr-471	971	2	60-half	DATE
ftr-471	972	1	30	MONEY
ftr-471	972	2	90	MONEY
ftr-471	972	3	60).212	MONEY
ftr-471	972	4	150	MONEY
ftr-471	972	5	450	MONEY
ftr-471	972	6	300	MONEY
ftr-471	972	7	four-fifths	CARDINAL
ftr-471	972	8	120	MONEY
ftr-471	972	9	one-fifth	CARDINAL
ftr-471	972	10	30	MONEY
ftr-471	973	1	211	CARDINAL
ftr-471	974	1	ali	PERSON
ftr-471	974	2	3	CARDINAL
ftr-471	974	3	202	CARDINAL
ftr-471	974	4	58	DATE
ftr-471	974	5	212	CARDINAL
ftr-471	975	1	177	CARDINAL
ftr-471	978	1	120	MONEY
ftr-471	978	2	30).214	MONEY
ftr-471	980	1	5	CARDINAL
ftr-471	985	1	a. radical	PERSON
ftr-471	985	2	one	CARDINAL
ftr-471	986	1	1957	DATE
ftr-471	986	2	subchapter k	PERSON
ftr-471	987	1	213	CARDINAL
ftr-471	989	1	3	CARDINAL
ftr-471	989	2	202	CARDINAL
ftr-471	989	3	32	DATE
ftr-471	989	4	41-42	CARDINAL
ftr-471	990	1	214	CARDINAL
ftr-471	991	1	30	MONEY
ftr-471	992	1	215	CARDINAL
ftr-471	992	2	ali	PERSON
ftr-471	993	1	3	CARDINAL
ftr-471	993	2	202	CARDINAL
ftr-471	993	3	57	DATE
ftr-471	993	4	19981	DATE
ftr-471	994	1	florida	GPE
ftr-471	994	2	6 forty years later	DATE
ftr-471	995	1	subchapter k	PERSON
ftr-471	995	2	congress	ORG
ftr-471	996	1	1997	DATE
ftr-471	998	1	first	ORDINAL
ftr-471	1002	1	bre[a]ch	ORG
ftr-471	1003	1	219	CARDINAL
ftr-471	1004	1	section 755	LAW
ftr-471	1007	1	22°	QUANTITY
ftr-471	1007	2	section 216	LAW
ftr-471	1008	1	supra	PERSON
ftr-471	1008	2	51-61	CARDINAL
ftr-471	1009	1	217	CARDINAL
ftr-471	1010	1	ali	PERSON
ftr-471	1010	2	3	CARDINAL
ftr-471	1010	3	202	CARDINAL
ftr-471	1010	4	66	CARDINAL
ftr-471	1011	1	218	CARDINAL
ftr-471	1013	1	1.704-1(b)(2)(iii)(a	DATE
ftr-471	1014	1	219	CARDINAL
ftr-471	1014	2	ali	PERSON
ftr-471	1014	3	3	CARDINAL
ftr-471	1014	4	202	CARDINAL
ftr-471	1014	5	171-72	DATE
ftr-471	1014	6	220	CARDINAL
ftr-471	1015	1	50	CARDINAL
ftr-471	1015	2	supra	PERSON
ftr-471	1015	3	8	CARDINAL
ftr-471	1015	4	34	CARDINAL
ftr-471	1023	1	1954	DATE
ftr-471	1027	1	two	CARDINAL
ftr-471	1028	1	three	CARDINAL
ftr-471	1028	2	three	CARDINAL
ftr-471	1029	1	1997	DATE
ftr-471	1030	1	4 in 1997	DATE
ftr-471	1030	2	congress	ORG
ftr-471	1030	3	section 1250	LAW
ftr-471	1031	1	221	CARDINAL
ftr-471	1032	1	supra	PERSON
ftr-471	1032	2	165	CARDINAL
ftr-471	1033	1	222	CARDINAL
ftr-471	1034	1	supra	PERSON
ftr-471	1034	2	8	CARDINAL
ftr-471	1034	3	34	CARDINAL
ftr-471	1034	4	223	CARDINAL
ftr-471	1035	1	supra	PERSON
ftr-471	1035	2	32	CARDINAL
ftr-471	1036	1	224	CARDINAL
ftr-471	1037	1	irc § 1(h	ORG
ftr-471	1037	2	1997	DATE
ftr-471	1037	3	1250	CARDINAL
ftr-471	1037	4	3	CARDINAL
ftr-471	1037	5	202	CARDINAL
ftr-471	1037	6	48	DATE
ftr-471	1038	1	19981	DATE
ftr-471	1038	2	florida	GPE
ftr-471	1038	3	congress	ORG
ftr-471	1038	4	section 1250 gain.2 ' congress	LAW
ftr-471	1038	5	1250	CARDINAL
ftr-471	1038	6	section 75 1(b	LAW
ftr-471	1039	1	1997	DATE
ftr-471	1039	2	1250	CARDINAL
ftr-471	1040	1	1250	CARDINAL
ftr-471	1041	1	1250	CARDINAL
ftr-471	1044	1	section 751	LAW
ftr-471	1047	1	andrews	PERSON
ftr-471	1051	1	2	MONEY
ftr-471	1051	2	abc	ORG
ftr-471	1051	3	one-third	CARDINAL
ftr-471	1052	1	irc	PERSON
ftr-471	1053	1	1245	CARDINAL
ftr-471	1053	2	25%	PERCENT
ftr-471	1054	1	fifth	ORDINAL
ftr-471	1055	1	$120 $	MONEY
ftr-471	1055	2	120	MONEY
ftr-471	1055	3	180	MONEY
ftr-471	1055	4	#1 60 180	MONEY
ftr-471	1055	5	120 180	CARDINAL
ftr-471	1055	6	#2 60	MONEY
ftr-471	1055	7	120 180	CARDINAL
ftr-471	1055	8	120 150	CARDINAL
ftr-471	1055	9	$360 $540	MONEY
ftr-471	1055	10	$360 $540	MONEY
ftr-471	1055	11	$120 $120	MONEY
ftr-471	1055	12	$120 $180	MONEY
ftr-471	1055	13	#1 60 180	MONEY
ftr-471	1055	14	120 180	CARDINAL
ftr-471	1055	15	120 150	CARDINAL
ftr-471	1055	16	60 90	CARDINAL
ftr-471	1055	17	$300 $450	MONEY
ftr-471	1055	18	$300 $	MONEY
ftr-471	1055	19	450	MONEY
ftr-471	1055	20	one-fifth	CARDINAL
ftr-471	1055	21	60/$300	MONEY
ftr-471	1055	22	one-fifth	CARDINAL
ftr-471	1055	23	90/$450	MONEY
ftr-471	1056	1	one-third	CARDINAL
ftr-471	1056	2	10	MONEY
ftr-471	1056	3	one-sixth	CARDINAL
ftr-471	1056	4	#1	MONEY
ftr-471	1056	5	20	MONEY
ftr-471	1057	1	one-third	CARDINAL
ftr-471	1057	2	50	MONEY
ftr-471	1057	3	2	MONEY
ftr-471	1057	4	30	MONEY
ftr-471	1059	1	100	MONEY
ftr-471	1059	2	120	MONEY
ftr-471	1059	3	20	MONEY
ftr-471	1059	4	50	MONEY
ftr-471	1060	1	one-third	CARDINAL
ftr-471	1060	2	10	MONEY
ftr-471	1061	1	90	MONEY
ftr-471	1061	2	2	MONEY
ftr-471	1062	1	$ 30 $ 30	MONEY
ftr-471	1062	2	$120 $180	MONEY
ftr-471	1062	3	#1 60 180	MONEY
ftr-471	1062	4	120 180	CARDINAL
ftr-471	1062	5	#2 60	MONEY
ftr-471	1062	6	30 90	CARDINAL
ftr-471	1062	7	120 150	CARDINAL
ftr-471	1062	8	$270 $450	MONEY
ftr-471	1062	9	$270 $450	MONEY
ftr-471	1062	10	one	CARDINAL
ftr-471	1062	11	30/$270	MONEY
ftr-471	1062	12	one-fifth	CARDINAL
ftr-471	1062	13	90$450	MONEY
ftr-471	1063	1	1998	DATE
ftr-471	1063	2	florida	GPE
ftr-471	1063	3	one-third	CARDINAL
ftr-471	1063	4	#1	MONEY
ftr-471	1063	5	40	MONEY
ftr-471	1063	6	2	MONEY
ftr-471	1063	7	10	MONEY
ftr-471	1063	8	10	MONEY
ftr-471	1065	1	one-half	CARDINAL
ftr-471	1065	2	1	MONEY
ftr-471	1065	3	30	MONEY
ftr-471	1065	4	90	MONEY
ftr-471	1066	1	60	MONEY
ftr-471	1066	2	one-half	CARDINAL
ftr-471	1066	3	#1	MONEY
ftr-471	1066	4	90	MONEY
ftr-471	1066	5	30	MONEY
ftr-471	1066	6	30	MONEY
ftr-471	1066	7	2	MONEY
ftr-471	1066	8	90	MONEY
ftr-471	1066	9	60	MONEY
ftr-471	1067	1	$150 to $90	MONEY
ftr-471	1067	2	60	MONEY
ftr-471	1067	3	one-half	CARDINAL
ftr-471	1067	4	#1	MONEY
ftr-471	1067	5	90	MONEY
ftr-471	1067	6	one-half	CARDINAL
ftr-471	1067	7	30	MONEY
ftr-471	1068	1	30	MONEY
ftr-471	1068	2	1	MONEY
ftr-471	1069	1	10	MONEY
ftr-471	1069	2	60	MONEY
ftr-471	1069	3	50	MONEY
ftr-471	1070	1	#1	MONEY
ftr-471	1070	2	10	MONEY
ftr-471	1070	3	5	MONEY
ftr-471	1070	4	half	CARDINAL
ftr-471	1070	5	$30 to $40	MONEY
ftr-471	1071	1	40	MONEY
ftr-471	1071	2	1	MONEY
ftr-471	1071	3	50	MONEY
ftr-471	1071	4	90	MONEY
ftr-471	1071	5	40	MONEY
ftr-471	1071	6	1	MONEY
ftr-471	1072	1	$120 $120	MONEY
ftr-471	1072	2	$125 $180	MONEY
ftr-471	1072	3	#1 30	MONEY
ftr-471	1072	4	125 180	CARDINAL
ftr-471	1072	5	#2 60	MONEY
ftr-471	1072	6	80 90	DATE
ftr-471	1072	7	120 150	CARDINAL
ftr-471	1072	8	$330 $450	MONEY
ftr-471	1072	9	$330 $	MONEY
ftr-471	1073	1	one-sixth	CARDINAL
ftr-471	1073	2	1	MONEY
ftr-471	1073	3	5	MONEY
ftr-471	1073	4	15	MONEY
ftr-471	1074	1	supra	PERSON
ftr-471	1074	2	160	CARDINAL
ftr-471	1075	1	#1	MONEY
ftr-471	1075	2	60	MONEY
ftr-471	1075	3	2	MONEY
ftr-471	1075	4	30	MONEY
ftr-471	1075	5	45	MONEY
ftr-471	1076	1	one-third	CARDINAL
ftr-471	1079	1	abc	ORG
ftr-471	1079	2	60	MONEY
ftr-471	1079	3	150	MONEY
ftr-471	1079	4	75	MONEY
ftr-471	1079	5	90	MONEY
ftr-471	1079	6	15	MONEY
ftr-471	1079	7	50	MONEY
ftr-471	1080	1	90%	PERCENT
ftr-471	1080	2	$ 60 $ 60	MONEY
ftr-471	1080	3	$ 50 $100	MONEY
ftr-471	1080	4	75 150	CARDINAL
ftr-471	1080	5	50 100	CARDINAL
ftr-471	1080	6	$135 $210	MONEY
ftr-471	1080	7	35 10	CARDINAL
ftr-471	1080	8	$135 $210	MONEY
ftr-471	1080	9	25	MONEY
ftr-471	1080	10	10	MONEY
ftr-471	1081	1	10	MONEY
ftr-471	1081	2	10	MONEY
ftr-471	1081	3	15	MONEY
ftr-471	1081	4	25	MONEY
ftr-471	1082	1	15	MONEY
ftr-471	1083	1	25	MONEY
ftr-471	1084	1	227	CARDINAL
ftr-471	1085	1	mckee et al.	PERSON
ftr-471	1085	2	19	CARDINAL
ftr-471	1085	3	21.03[8	CARDINAL
ftr-471	1085	4	21-30 to 21-31	DATE
ftr-471	1086	1	228	CARDINAL
ftr-471	1087	1	s35	ORG
ftr-471	1087	2	35	MONEY
ftr-471	1087	3	non-§	ORG
ftr-471	1087	4	751	CARDINAL
ftr-471	1087	5	zero	CARDINAL
ftr-471	1089	1	1.751-1(a)(2	CARDINAL
ftr-471	1090	1	50	MONEY
ftr-471	1093	1	1.751-1(a)(2	CARDINAL
ftr-471	1094	1	19981	DATE
ftr-471	1094	2	florida	GPE
ftr-471	1095	1	65	MONEY
ftr-471	1095	2	15	MONEY
ftr-471	1095	3	50	MONEY
ftr-471	1095	4	zero	CARDINAL
ftr-471	1095	5	50	MONEY
ftr-471	1095	6	15	MONEY
ftr-471	1095	7	65	MONEY
ftr-471	1096	1	$ 60 $ 60	MONEY
ftr-471	1096	2	$ 75 $100	MONEY
ftr-471	1096	3	90 150	CARDINAL
ftr-471	1096	4	75 100	CARDINAL
ftr-471	1096	5	$150 $210	MONEY
ftr-471	1096	6	0	CARDINAL
ftr-471	1096	7	$150 $	MONEY
ftr-471	1096	8	210	MONEY
ftr-471	1096	9	50	MONEY
ftr-471	1096	10	25	MONEY
ftr-471	1096	11	10	MONEY
ftr-471	1096	12	25	MONEY
ftr-471	1097	1	1954	DATE
ftr-471	1101	1	andrews	PERSON
ftr-471	1102	1	andrews	PERSON
ftr-471	1102	2	1954	DATE
ftr-471	1104	1	andrews	PERSON
ftr-471	1105	1	29	CARDINAL
ftr-471	1106	1	229	CARDINAL
ftr-471	1109	1	1.743-1(d	CARDINAL
ftr-471	1109	2	§§ 704(c	ORG
ftr-471	1114	1	andrews	PERSON
ftr-471	1116	1	subchapter k.	PERSON
ftr-471	1118	1	751	CARDINAL
ftr-471	1119	1	230	CARDINAL
ftr-471	1120	1	andrews	PERSON
ftr-471	1120	2	supra	PERSON
ftr-471	1120	3	12	CARDINAL
ftr-471	1120	4	66	CARDINAL
ftr-471	1120	5	231	CARDINAL
ftr-471	1121	1	3	CARDINAL
ftr-471	1121	2	202	CARDINAL
ftr-471	1121	3	57	DATE
ftr-471	1121	4	andrews	PERSON
ftr-471	1122	1	232	CARDINAL
ftr-471	1125	1	1.7041(b)(2)(iii)(b)-(c	CARDINAL
ftr-471	1127	1	mark p. gergen	PERSON
ftr-471	1128	1	46	CARDINAL
ftr-471	1128	2	tax l. rev	PERSON
ftr-471	1128	3	1,	PERCENT
ftr-471	1128	4	43	DATE
ftr-471	1128	5	1990	DATE
ftr-471	1129	1	hereinafter gergen	PERSON
ftr-471	1130	1	233	CARDINAL
ftr-471	1131	1	andrews	PERSON
ftr-471	1131	2	supra	PERSON
ftr-471	1131	3	12	CARDINAL
ftr-471	1131	4	63	DATE
ftr-471	1131	5	cunningham	ORG
ftr-471	1132	1	12	CARDINAL
ftr-471	1133	1	103	CARDINAL
ftr-471	1134	1	supra	PERSON
ftr-471	1134	2	140	CARDINAL
ftr-471	1135	1	234	CARDINAL
ftr-471	1135	2	john p. steines	PERSON
ftr-471	1135	3	jr.	PERSON
ftr-471	1136	1	45	CARDINAL
ftr-471	1136	2	615	CARDINAL
ftr-471	1136	3	615	CARDINAL
ftr-471	1136	4	1990	DATE
ftr-471	1138	1	19981	DATE
ftr-471	1138	2	florida	GPE
ftr-471	1138	3	section 721 .235	LAW
ftr-471	1138	4	section 721	LAW
ftr-471	1140	1	congress	ORG
ftr-471	1140	2	section 721	LAW
ftr-471	1140	3	731	CARDINAL
ftr-471	1141	1	27	CARDINAL
ftr-471	1144	1	subchapter k	PERSON
ftr-471	1145	1	9	CARDINAL
ftr-471	1145	2	subchapter k's	PERSON
ftr-471	1146	1	235	CARDINAL
ftr-471	1146	2	638	CARDINAL
ftr-471	1147	1	236	CARDINAL
ftr-471	1148	1	737	CARDINAL
ftr-471	1150	1	laura cunningham	PERSON
ftr-471	1150	2	3	CARDINAL
ftr-471	1150	3	fla	GPE
ftr-471	1151	1	93	CARDINAL
ftr-471	1151	2	115	CARDINAL
ftr-471	1153	1	1.704-3(a)(10	CARDINAL
ftr-471	1154	1	237	CARDINAL
ftr-471	1155	1	234	CARDINAL
ftr-471	1155	2	655	CARDINAL
ftr-471	1155	3	section 704(c	WORK_OF_ART
ftr-471	1155	4	subchapter k ....	PERSON
ftr-471	1155	5	616	CARDINAL
ftr-471	1156	1	238	CARDINAL
ftr-471	1157	1	rebecca s. rudnick	PERSON
ftr-471	1157	2	22	CARDINAL
ftr-471	1157	3	hofstra l. rev	PERSON
ftr-471	1157	4	229	CARDINAL
ftr-471	1157	5	359	CARDINAL
ftr-471	1157	6	1993	DATE
ftr-471	1157	7	subchapter k's	PERSON
ftr-471	1159	1	359	CARDINAL
ftr-471	1160	1	239	CARDINAL
ftr-471	1161	1	1031	DATE
ftr-471	1162	1	103	CARDINAL
ftr-471	1165	1	244	CARDINAL
ftr-471	1165	2	one	CARDINAL
ftr-471	1167	1	5	CARDINAL
ftr-471	1168	1	246	CARDINAL
ftr-471	1169	1	47	CARDINAL
ftr-471	1169	2	240	CARDINAL
ftr-471	1170	1	234	CARDINAL
ftr-471	1170	2	355-60	CARDINAL
ftr-471	1171	1	241	CARDINAL
ftr-471	1172	1	supra	PERSON
ftr-471	1172	2	104-05 & 119-21	ORG
ftr-471	1173	1	242	CARDINAL
ftr-471	1174	1	berger	PERSON
ftr-471	1174	2	supra	PERSON
ftr-471	1174	3	11	CARDINAL
ftr-471	1174	4	155	CARDINAL
ftr-471	1175	1	243	CARDINAL
ftr-471	1176	1	ali	PERSON
ftr-471	1176	2	2	CARDINAL
ftr-471	1176	3	3	CARDINAL
ftr-471	1176	4	148	CARDINAL
ftr-471	1177	1	244	CARDINAL
ftr-471	1178	1	shaviro	PERSON
ftr-471	1178	2	supra	PERSON
ftr-471	1178	3	103	CARDINAL
ftr-471	1178	4	50	CARDINAL
ftr-471	1179	1	245	CARDINAL
ftr-471	1180	1	d.	NORP
ftr-471	1180	2	supra	PERSON
ftr-471	1180	3	238	CARDINAL
ftr-471	1180	4	361	CARDINAL
ftr-471	1180	5	232	CARDINAL
ftr-471	1180	6	34	CARDINAL
ftr-471	1181	1	246	CARDINAL
ftr-471	1183	1	kanda & saul levmore	ORG
ftr-471	1183	2	77	CARDINAL
ftr-471	1184	1	l. rev	PERSON
ftr-471	1184	2	211	CARDINAL
ftr-471	1184	3	1991	DATE
ftr-471	1185	1	247	CARDINAL
ftr-471	1187	1	1.701-2	CARDINAL
ftr-471	1188	1	1.707-3b)(2)lviii	CARDINAL
ftr-471	1189	1	1.707-3(f	QUANTITY
ftr-471	1189	2	8	CARDINAL
ftr-471	1189	3	more than two years	DATE
ftr-471	1189	4	90-56	CARDINAL
ftr-471	1189	5	1990	DATE
ftr-471	1189	6	2	CARDINAL
ftr-471	1189	7	344	CARDINAL
ftr-471	1190	1	19981	DATE
ftr-471	1190	2	florida	GPE
ftr-471	1191	1	subchapter k	PERSON
ftr-471	1192	1	vi	PERSON
ftr-471	1193	1	section 751	LAW
ftr-471	1197	1	andrews	PERSON
ftr-471	1198	1	1954	DATE
ftr-471	1199	1	701	CARDINAL
ftr-471	1200	1	subchapter k	PERSON
ftr-471	1200	2	1	CARDINAL
ftr-471	1201	1	248	CARDINAL
ftr-471	1202	1	mckee et al.	PERSON
ftr-471	1202	2	19	CARDINAL
ftr-471	1202	3	13-17	DATE
ftr-471	1203	1	249	CARDINAL
ftr-471	1204	1	berger	PERSON
ftr-471	1204	2	supra	PERSON
ftr-471	1204	3	11	CARDINAL
ftr-471	1204	4	gergen	ORG
ftr-471	1204	5	5	CARDINAL
ftr-471	1204	6	gergen	ORG
ftr-471	1204	7	232	CARDINAL
ftr-471	1204	8	250	CARDINAL
ftr-471	1205	1	10	CARDINAL
ftr-471	1205	2	383	CARDINAL
ftr-471	1206	1	251	CARDINAL
ftr-471	1206	2	steines	ORG
ftr-471	1206	3	5	CARDINAL
ftr-471	1206	4	245	CARDINAL
ftr-471	1208	1	subchapter k	PERSON
ftr-471	1208	2	252	CARDINAL
ftr-471	1211	1	252	CARDINAL
ftr-471	1212	1	kurtz	PERSON
ftr-471	1212	2	supra	PERSON
ftr-471	1212	3	2	CARDINAL
ftr-471	1212	4	821	CARDINAL
ftr-471	1212	5	19981	DATE