id	sid	eid	entity	type
ftr-474	1	1	florida	GPE
ftr-474	1	2	2 1994	CARDINAL
ftr-474	1	3	3	CARDINAL
ftr-474	1	4	section 2702	LAW
ftr-474	1	5	grayson m.	PERSON
ftr-474	2	1	1990	DATE
ftr-474	2	2	congress	ORG
ftr-474	2	3	chapter 14	LAW
ftr-474	3	1	one	CARDINAL
ftr-474	6	1	chapter 14	LAW
ftr-474	7	1	university of miami school of law	ORG
ftr-474	8	1	a.b.	GPE
ftr-474	8	2	harvard university	ORG
ftr-474	8	3	j.d.	GPE
ftr-474	8	4	stanford	ORG
ftr-474	9	1	boston university school of law	ORG
ftr-474	10	1	1	CARDINAL
ftr-474	10	2	1990	DATE
ftr-474	12	1	101-508	CARDINAL
ftr-474	13	1	11602	DATE
ftr-474	13	2	104	CARDINAL
ftr-474	13	3	1388	DATE
ftr-474	13	4	1388-491	CARDINAL
ftr-474	14	1	2	CARDINAL
ftr-474	14	2	chapter 14	LAW
ftr-474	14	3	congress	ORG
ftr-474	15	1	1990	DATE
ftr-474	15	2	1	CARDINAL
ftr-474	15	3	11601	DATE
ftr-474	15	4	104	CARDINAL
ftr-474	16	1	1388490	DATE
ftr-474	17	1	section 2036(c	LAW
ftr-474	17	2	1987	DATE
ftr-474	19	1	100-203	CARDINAL
ftr-474	19	2	10402	DATE
ftr-474	19	3	101	CARDINAL
ftr-474	20	1	1330	CARDINAL
ftr-474	20	2	1330-430	CARDINAL
ftr-474	20	3	1988	DATE
ftr-474	22	1	100-647	CARDINAL
ftr-474	22	2	3031	DATE
ftr-474	22	3	102	CARDINAL
ftr-474	23	1	3342	CARDINAL
ftr-474	23	2	3634	DATE
ftr-474	24	1	3	CARDINAL
ftr-474	25	1	101st	ORG
ftr-474	25	2	2d	CARDINAL
ftr-474	26	1	1990	DATE
ftr-474	26	2	george cooper	PERSON
ftr-474	27	1	77	CARDINAL
ftr-474	28	1	l. rev	PERSON
ftr-474	28	2	161	CARDINAL
ftr-474	28	3	1977	DATE
ftr-474	28	4	15	CARDINAL
ftr-474	28	5	j. 21 (	ORG
ftr-474	28	6	1980	DATE
ftr-474	28	7	m. abbin	PERSON
ftr-474	28	8	15	CARDINAL
ftr-474	31	1	20 (1981	DATE
ftr-474	32	1	4.	CARDINAL
ftr-474	32	2	irc §§ 2701	ORG
ftr-474	32	3	2702	CARDINAL
ftr-474	32	4	2703	DATE
ftr-474	32	5	florida	GPE
ftr-474	32	6	section 2702	LAW
ftr-474	33	1	one	CARDINAL
ftr-474	33	2	section 2702	LAW
ftr-474	33	3	zero	CARDINAL
ftr-474	34	1	section 2702	LAW
ftr-474	36	1	zero	CARDINAL
ftr-474	38	1	section 2702	LAW
ftr-474	39	1	section 2702	LAW
ftr-474	40	1	ii	PERSON
ftr-474	40	2	section 2702	LAW
ftr-474	41	1	section 2702	LAW
ftr-474	42	1	section 2702	LAW
ftr-474	43	1	section 2702	LAW
ftr-474	43	2	deathtime	PERSON
ftr-474	45	1	section 2702	LAW
ftr-474	46	1	2704	CARDINAL
ftr-474	47	1	§§ 2701,	ORG
ftr-474	47	2	2703	DATE
ftr-474	47	3	2704	CARDINAL
ftr-474	48	1	chapter 14	LAW
ftr-474	48	2	5	CARDINAL
ftr-474	48	3	boris i. bittker & lawrence lokken	ORG
ftr-474	48	4	136	CARDINAL
ftr-474	48	5	2d	DATE
ftr-474	48	6	1993	DATE
ftr-474	49	1	section 2702	LAW
ftr-474	49	2	the 1980s	DATE
ftr-474	49	3	annual	DATE
ftr-474	49	4	section 2702	LAW
ftr-474	50	1	section 2702	LAW
ftr-474	51	1	a.	PERSON
ftr-474	51	2	5	CARDINAL
ftr-474	54	1	3	CARDINAL
ftr-474	55	1	12-13	DATE
ftr-474	55	2	15-16	CARDINAL
ftr-474	55	3	u.s.	GPE
ftr-474	55	4	397-430	MONEY
ftr-474	55	5	1984	DATE
ftr-474	55	6	richard b. covey	PERSON
ftr-474	56	1	§ 2702	ORG
ftr-474	56	2	howard m. zaritsky & ronald d. aucutt	PERSON
ftr-474	57	1	chapter 14 chs	LAW
ftr-474	58	1	10-13	CARDINAL
ftr-474	58	2	1993	DATE
ftr-474	59	1	mitchell m. gans	PERSON
ftr-474	60	1	grat	PERSON
ftr-474	60	2	i1 va	ORG
ftr-474	60	3	761	CARDINAL
ftr-474	60	4	1992	DATE
ftr-474	60	5	u.s.	GPE
ftr-474	60	6	3325-457	ORG
ftr-474	60	7	1993	DATE
ftr-474	61	1	6	CARDINAL
ftr-474	61	2	between 1981 and	DATE
ftr-474	61	3	1987	DATE
ftr-474	61	4	47.000	MONEY
ftr-474	61	5	s192,800	CARDINAL
ftr-474	62	1	1981	DATE
ftr-474	64	1	97	CARDINAL
ftr-474	66	1	95	CARDINAL
ftr-474	67	1	172	CARDINAL
ftr-474	67	2	299	CARDINAL
ftr-474	68	1	175,625	MONEY
ftr-474	69	1	7	CARDINAL
ftr-474	69	2	2702(a)(1	CARDINAL
ftr-474	69	3	2704(c)(2	CARDINAL
ftr-474	70	1	8	CARDINAL
ftr-474	71	1	25.2511	CARDINAL
ftr-474	71	2	smith v. shaughnessy	PERSON
ftr-474	71	3	318	CARDINAL
ftr-474	71	4	176	CARDINAL
ftr-474	74	1	25.2511-1(g)(1	CARDINAL
ftr-474	75	1	9	CARDINAL
ftr-474	75	2	sanford v. commissioner	ORG
ftr-474	75	3	308	CARDINAL
ftr-474	75	4	u.s.	GPE
ftr-474	75	5	39	DATE
ftr-474	75	6	44	DATE
ftr-474	78	1	25.2511-2(b	CARDINAL
ftr-474	80	1	25.2511-2(d	CARDINAL
ftr-474	81	1	25.2511-2(e	CARDINAL
ftr-474	82	1	25.251 1-2(g	QUANTITY
ftr-474	83	1	19941	DATE
ftr-474	83	2	florida	GPE
ftr-474	86	1	2	CARDINAL
ftr-474	86	2	3	CARDINAL
ftr-474	86	3	4	CARDINAL
ftr-474	88	1	5	CARDINAL
ftr-474	88	2	one	CARDINAL
ftr-474	89	1	6	CARDINAL
ftr-474	89	2	treasury	ORG
ftr-474	90	1	7	CARDINAL
ftr-474	90	2	10	CARDINAL
ftr-474	92	1	25.2511-2(g	CARDINAL
ftr-474	92	2	shaughnessy	ORG
ftr-474	92	3	318	CARDINAL
ftr-474	92	4	u.s.	GPE
ftr-474	92	5	181	CARDINAL
ftr-474	94	1	outwin	PERSON
ftr-474	94	2	76	CARDINAL
ftr-474	94	3	153	CARDINAL
ftr-474	94	4	186	CARDINAL
ftr-474	94	5	1981	DATE
ftr-474	94	6	acq.	ORG
ftr-474	94	7	1981-2	DATE
ftr-474	94	8	2. 11	DATE
ftr-474	98	1	10,000	MONEY
ftr-474	99	1	irc	PERSON
ftr-474	100	1	12	CARDINAL
ftr-474	102	1	25.2512-1	CARDINAL
ftr-474	102	2	13	CARDINAL
ftr-474	103	1	one	CARDINAL
ftr-474	103	2	years	DATE
ftr-474	104	1	2702(c)(3	CARDINAL
ftr-474	105	1	14	CARDINAL
ftr-474	107	1	15	CARDINAL
ftr-474	109	1	25.2512-5	CARDINAL
ftr-474	109	2	16	CARDINAL
ftr-474	113	1	25.7520-3(b	CARDINAL
ftr-474	114	1	53-60	CARDINAL
ftr-474	115	1	17	CARDINAL
ftr-474	116	1	years	DATE
ftr-474	117	1	1.664-4	CARDINAL
ftr-474	117	2	25.2512	CARDINAL
ftr-474	118	1	25.7520-1	CARDINAL
ftr-474	119	1	treasury	ORG
ftr-474	120	1	1457	CARDINAL
ftr-474	120	2	1989	DATE
ftr-474	121	1	2:3	CARDINAL
ftr-474	123	1	age 70	DATE
ftr-474	123	2	100,000	MONEY
ftr-474	123	3	15 years	DATE
ftr-474	123	4	10%	PERCENT
ftr-474	123	5	76,061	MONEY
ftr-474	123	6	15	CARDINAL
ftr-474	123	7	annual	DATE
ftr-474	123	8	10,000	MONEY
ftr-474	123	9	23,939	MONEY
ftr-474	124	1	the end of the 15-year	DATE
ftr-474	124	2	14,131	MONEY
ftr-474	124	3	only $9,808.21	MONEY
ftr-474	125	1	100,000	MONEY
ftr-474	125	2	annual	DATE
ftr-474	125	3	10%	PERCENT
ftr-474	125	4	15-year	DATE
ftr-474	125	5	10,000	MONEY
ftr-474	125	6	annual	DATE
ftr-474	125	7	annual	DATE
ftr-474	125	8	10%	PERCENT
ftr-474	126	1	the end of the 15-year	DATE
ftr-474	126	2	15 years	DATE
ftr-474	127	1	1458	CARDINAL
ftr-474	127	2	1989	DATE
ftr-474	128	1	18	CARDINAL
ftr-474	131	1	76	CARDINAL
ftr-474	132	1	19	CARDINAL
ftr-474	133	1	17	CARDINAL
ftr-474	134	1	20	CARDINAL
ftr-474	137	1	45	CARDINAL
ftr-474	137	2	21	CARDINAL
ftr-474	138	1	15-year	DATE
ftr-474	139	1	100,000	MONEY
ftr-474	139	2	15 years	DATE
ftr-474	139	3	23,939	MONEY
ftr-474	139	4	15-year	DATE
ftr-474	139	5	9,808	MONEY
ftr-474	140	1	100,000	CARDINAL
ftr-474	140	2	15 years	DATE
ftr-474	140	3	15-year	DATE
ftr-474	140	4	0	CARDINAL
ftr-474	140	5	27,960168,248	CARDINAL
ftr-474	140	6	14,131	MONEY
ftr-474	141	1	17	CARDINAL
ftr-474	141	2	80cnsmt	CARDINAL
ftr-474	142	1	22	CARDINAL
ftr-474	144	1	23	CARDINAL
ftr-474	145	1	15-year	DATE
ftr-474	145	2	19941	DATE
ftr-474	145	3	florida	GPE
ftr-474	146	1	three	CARDINAL
ftr-474	147	1	first	ORDINAL
ftr-474	148	1	100,000	MONEY
ftr-474	148	2	9,000	MONEY
ftr-474	148	3	1,000	MONEY
ftr-474	148	4	annually	DATE
ftr-474	149	1	5	CARDINAL
ftr-474	149	2	annual	DATE
ftr-474	149	3	only $1,000	MONEY
ftr-474	149	4	10,000	MONEY
ftr-474	149	5	annual	DATE
ftr-474	149	6	second	ORDINAL
ftr-474	150	1	26	CARDINAL
ftr-474	153	1	the end of the 15year	DATE
ftr-474	155	1	24	CARDINAL
ftr-474	155	2	section 2702	LAW
ftr-474	155	3	zero	CARDINAL
ftr-474	156	1	82	CARDINAL
ftr-474	157	1	25	CARDINAL
ftr-474	160	1	51	CARDINAL
ftr-474	161	1	26	CARDINAL
ftr-474	162	1	william a. klein	PERSON
ftr-474	162	2	john c. coffee, jr.	PERSON
ftr-474	162	3	225	CARDINAL
ftr-474	162	4	303	CARDINAL
ftr-474	162	5	5th	ORDINAL
ftr-474	162	6	1993	DATE
ftr-474	163	1	27	CARDINAL
ftr-474	164	1	120%	PERCENT
ftr-474	164	2	monthly	DATE
ftr-474	164	3	1274(d)(1	CARDINAL
ftr-474	164	4	0.2%	PERCENT
ftr-474	164	5	annually	DATE
ftr-474	165	1	7520(a)(2	CARDINAL
ftr-474	167	1	28	CARDINAL
ftr-474	173	1	section 2702	LAW
ftr-474	178	1	3	CARDINAL
ftr-474	178	2	70year-old	DATE
ftr-474	178	3	15 years	DATE
ftr-474	179	1	richard a. brealey &	PERSON
ftr-474	179	2	stewart c. myers	PERSON
ftr-474	179	3	201-04	MONEY
ftr-474	179	4	4th	ORDINAL
ftr-474	179	5	1991	DATE
ftr-474	179	6	klein & coffee	ORG
ftr-474	179	7	26	CARDINAL
ftr-474	179	8	226	CARDINAL
ftr-474	179	9	323	CARDINAL
ftr-474	179	10	29	CARDINAL
ftr-474	182	1	klein & coffee	ORG
ftr-474	182	2	26	CARDINAL
ftr-474	182	3	231	CARDINAL
ftr-474	182	4	30	CARDINAL
ftr-474	185	1	section 2702	LAW
ftr-474	186	1	joseph isenbergh	PERSON
ftr-474	186	2	51	CARDINAL
ftr-474	187	1	l. rev	PERSON
ftr-474	187	2	1	CARDINAL
ftr-474	187	3	16	DATE
ftr-474	187	4	1984	DATE
ftr-474	188	1	31	CARDINAL
ftr-474	189	1	§ 2702	ORG
ftr-474	191	1	93-98	CARDINAL
ftr-474	192	1	32	CARDINAL
ftr-474	193	1	at least every 10 years	DATE
ftr-474	195	1	33	CARDINAL
ftr-474	196	1	§ 2702	ORG
ftr-474	198	1	99	CARDINAL
ftr-474	199	1	34	CARDINAL
ftr-474	200	1	13.32 years	DATE
ftr-474	201	1	17	CARDINAL
ftr-474	202	1	80cnsmt	CARDINAL
ftr-474	202	2	1994	DATE
ftr-474	202	3	florida	GPE
ftr-474	208	1	38	CARDINAL
ftr-474	208	2	15-year	DATE
ftr-474	208	3	35	CARDINAL
ftr-474	209	1	the end of the 15-year	DATE
ftr-474	210	1	15 years	DATE
ftr-474	212	1	15 years	DATE
ftr-474	213	1	36	CARDINAL
ftr-474	213	2	april 30, 1989	DATE
ftr-474	216	1	25.7520-3(b)(2	CARDINAL
ftr-474	216	2	3	CARDINAL
ftr-474	217	1	o'reilly v. commissioner	ORG
ftr-474	217	2	973	CARDINAL
ftr-474	217	3	1992	DATE
ftr-474	218	1	mclendon v. commissioner	ORG
ftr-474	218	2	t.c.	PERSON
ftr-474	218	3	1993-459	DATE
ftr-474	218	4	1993	DATE
ftr-474	218	5	less than one year	DATE
ftr-474	220	1	80-80	CARDINAL
ftr-474	220	2	1980-1	DATE
ftr-474	220	3	194	CARDINAL
ftr-474	220	4	one year	DATE
ftr-474	221	1	37	CARDINAL
ftr-474	221	2	s.	PERSON
ftr-474	222	1	1001	DATE
ftr-474	222	2	101st cong.	ORG
ftr-474	222	3	2d	CARDINAL
ftr-474	223	1	59-60	CARDINAL
ftr-474	223	2	1990	DATE
ftr-474	223	3	136	CARDINAL
ftr-474	225	1	oct. 18, 1990	DATE
ftr-474	226	1	1990	DATE
ftr-474	226	2	senate	ORG
ftr-474	227	1	3	CARDINAL
ftr-474	227	2	18	CARDINAL
ftr-474	227	3	5	CARDINAL
ftr-474	227	4	766-76	CARDINAL
ftr-474	228	1	38	CARDINAL
ftr-474	229	1	year	DATE
ftr-474	231	1	section 2702	LAW
ftr-474	233	1	15-year	DATE
ftr-474	233	2	deathtime	DATE
ftr-474	234	1	first	ORDINAL
ftr-474	236	1	15-year	DATE
ftr-474	237	1	15-year	DATE
ftr-474	239	1	section 2001(b	LAW
ftr-474	241	1	39	CARDINAL
ftr-474	242	1	2033	CARDINAL
ftr-474	243	1	40	DATE
ftr-474	244	1	2036(a)(1	CARDINAL
ftr-474	245	1	three years	DATE
ftr-474	248	1	2035-38	DATE
ftr-474	248	2	41	CARDINAL
ftr-474	250	1	2039(a	PRODUCT
ftr-474	251	1	three years	DATE
ftr-474	252	1	2042	CARDINAL
ftr-474	253	1	42	CARDINAL
ftr-474	254	1	1	CARDINAL
ftr-474	254	2	1976	DATE
ftr-474	254	3	2	CARDINAL
ftr-474	257	1	2012	DATE
ftr-474	257	2	pre-1977	DATE
ftr-474	258	1	19941	DATE
ftr-474	258	2	florida	GPE
ftr-474	258	3	2001(b	CARDINAL
ftr-474	258	4	deathtime	DATE
ftr-474	259	1	15-year	DATE
ftr-474	259	2	15-year	DATE
ftr-474	259	3	15-year	DATE
ftr-474	260	1	15-year	DATE
ftr-474	260	2	46	CARDINAL
ftr-474	262	1	two	CARDINAL
ftr-474	263	1	first	ORDINAL
ftr-474	264	1	age 70	DATE
ftr-474	264	2	43	CARDINAL
ftr-474	267	1	more than three years	DATE
ftr-474	268	1	163	CARDINAL
ftr-474	269	1	44	CARDINAL
ftr-474	270	1	more than three years	DATE
ftr-474	271	1	2036(a)(1	CARDINAL
ftr-474	272	1	45	CARDINAL
ftr-474	273	1	14,131	MONEY
ftr-474	273	2	9,808	MONEY
ftr-474	273	3	2033	CARDINAL
ftr-474	274	1	supra	PERSON
ftr-474	274	2	21	CARDINAL
ftr-474	276	1	46	CARDINAL
ftr-474	277	1	13.32 years	DATE
ftr-474	278	1	17	CARDINAL
ftr-474	278	2	80cnsmt	CARDINAL
ftr-474	279	1	47	DATE
ftr-474	281	1	supra	PERSON
ftr-474	281	2	36	CARDINAL
ftr-474	282	1	section 2702	LAW
ftr-474	284	1	9	CARDINAL
ftr-474	286	1	third	ORDINAL
ftr-474	289	1	48	DATE
ftr-474	292	1	70 years old	DATE
ftr-474	292	2	100,000	MONEY
ftr-474	292	3	10%	PERCENT
ftr-474	293	1	64,093	MONEY
ftr-474	293	2	35,907	MONEY
ftr-474	294	1	17	CARDINAL
ftr-474	294	2	s.	PERSON
ftr-474	295	1	2702(a)(i	CARDINAL
ftr-474	296	1	76	DATE
ftr-474	297	1	49	DATE
ftr-474	298	1	2036(a)(1	CARDINAL
ftr-474	299	1	one	CARDINAL
ftr-474	300	1	gradow v. united states	PERSON
ftr-474	301	1	808	CARDINAL
ftr-474	301	2	1987	DATE
ftr-474	302	1	897	CARDINAL
ftr-474	302	2	516	CARDINAL
ftr-474	302	3	fed	ORG
ftr-474	302	4	cir. 1990	ORG
ftr-474	303	1	charles l.b. lowndes	PERSON
ftr-474	303	2	35	CARDINAL
ftr-474	304	1	l. rev	PERSON
ftr-474	304	2	50	CARDINAL
ftr-474	304	3	81	CARDINAL
ftr-474	305	1	50	CARDINAL
ftr-474	306	1	deathtime	DATE
ftr-474	307	1	2036(a)(1	CARDINAL
ftr-474	307	2	2043(a	CARDINAL
ftr-474	308	1	51	CARDINAL
ftr-474	310	1	second	ORDINAL
ftr-474	310	2	232	CARDINAL
ftr-474	310	3	1959	DATE
ftr-474	311	1	dickman v. commissioner	ORG
ftr-474	311	2	465	CARDINAL
ftr-474	311	3	330	CARDINAL
ftr-474	311	4	1984	DATE
ftr-474	311	5	lang v. commissioner	ORG
ftr-474	312	1	613 f.2d 770	QUANTITY
ftr-474	312	2	9th	ORDINAL
ftr-474	312	3	1980	DATE
ftr-474	314	1	snyder v. commissioner	PERSON
ftr-474	314	2	93	CARDINAL
ftr-474	314	3	529	CARDINAL
ftr-474	314	4	1989	DATE
ftr-474	315	1	19941	DATE
ftr-474	315	2	florida	GPE
ftr-474	315	3	respected,52	PERSON
ftr-474	320	1	the end of the 15-year	DATE
ftr-474	321	1	robinette v. helvering,54	PERSON
ftr-474	321	2	the supreme court	ORG
ftr-474	321	3	52	DATE
ftr-474	323	1	shafer v. commissioner	GPE
ftr-474	323	2	749	CARDINAL
ftr-474	323	3	1216	CARDINAL
ftr-474	323	4	6th	ORDINAL
ftr-474	323	5	1984	DATE
ftr-474	323	6	gordon v. commissioner	PERSON
ftr-474	323	7	85	CARDINAL
ftr-474	323	8	309	CARDINAL
ftr-474	323	9	1985	DATE
ftr-474	327	1	9206006	CARDINAL
ftr-474	327	2	oct. 24, 1991	DATE
ftr-474	328	1	53	CARDINAL
ftr-474	329	1	v. maresi	PERSON
ftr-474	329	2	156	CARDINAL
ftr-474	329	3	929	CARDINAL
ftr-474	329	4	2d	DATE
ftr-474	329	5	1946	DATE
ftr-474	332	1	76	CARDINAL
ftr-474	332	2	1976-2	DATE
ftr-474	332	3	264	CARDINAL
ftr-474	332	4	53-year-old	DATE
ftr-474	333	1	71-67	CARDINAL
ftr-474	333	2	1971-1	DATE
ftr-474	333	3	271	CARDINAL
ftr-474	334	1	6188	CARDINAL
ftr-474	334	2	1961-1	DATE
ftr-474	334	3	417	CARDINAL
ftr-474	334	4	44-year-old	DATE
ftr-474	334	5	44	DATE
ftr-474	335	1	54	CARDINAL
ftr-474	335	2	318	CARDINAL
ftr-474	336	1	u.s.	GPE
ftr-474	336	2	184	CARDINAL
ftr-474	337	1	55	CARDINAL
ftr-474	338	1	188	CARDINAL
ftr-474	339	1	robinette	GPE
ftr-474	339	2	30-year-old	DATE
ftr-474	339	3	age 21	DATE
ftr-474	341	1	2:3	CARDINAL
ftr-474	341	2	section 2702	LAW
ftr-474	341	3	robinette	PERSON
ftr-474	341	4	one	CARDINAL
ftr-474	343	1	58	CARDINAL
ftr-474	347	1	185-86	DATE
ftr-474	348	1	56	CARDINAL
ftr-474	350	1	25.251	CARDINAL
ftr-474	350	2	25-year-old	DATE
ftr-474	351	1	57	CARDINAL
ftr-474	352	1	robinette	PERSON
ftr-474	353	1	318	CARDINAL
ftr-474	353	2	u.s.	GPE
ftr-474	353	3	188-89	CARDINAL
ftr-474	354	1	zero	CARDINAL
ftr-474	357	1	72	CARDINAL
ftr-474	357	2	1972-2	DATE
ftr-474	357	3	533	CARDINAL
ftr-474	357	4	si,500x	NORP
ftr-474	358	1	100x	MONEY
ftr-474	360	1	77-99	DATE
ftr-474	360	2	1977-1	DATE
ftr-474	360	3	295	CARDINAL
ftr-474	361	1	58	CARDINAL
ftr-474	362	1	mchugh v. united states	ORG
ftr-474	363	1	142	CARDINAL
ftr-474	363	2	f. supp	PERSON
ftr-474	364	1	927	CARDINAL
ftr-474	364	2	1956	DATE
ftr-474	369	1	261	CARDINAL
ftr-474	369	2	423	CARDINAL
ftr-474	369	3	426	CARDINAL
ftr-474	369	4	3d	CARDINAL
ftr-474	369	5	1958	DATE
ftr-474	370	1	348	CARDINAL
ftr-474	370	2	187	CARDINAL
ftr-474	370	3	197-98	CARDINAL
ftr-474	370	4	1955	DATE
ftr-474	371	1	59	CARDINAL
ftr-474	372	1	smith v. shaughnessy	PERSON
ftr-474	372	2	318	CARDINAL
ftr-474	372	3	176	CARDINAL
ftr-474	373	1	60	CARDINAL
ftr-474	375	1	25.251	CARDINAL
ftr-474	378	1	76	CARDINAL
ftr-474	379	1	1976-2	DATE
ftr-474	379	2	264	CARDINAL
ftr-474	380	1	6188	CARDINAL
ftr-474	380	2	1961-1	DATE
ftr-474	380	3	417	CARDINAL
ftr-474	380	4	19941	DATE
ftr-474	381	1	florida	GPE
ftr-474	382	1	zero	CARDINAL
ftr-474	382	2	robinette	PERSON
ftr-474	382	3	zero	CARDINAL
ftr-474	386	1	second	ORDINAL
ftr-474	389	1	6	CARDINAL
ftr-474	389	2	61	CARDINAL
ftr-474	390	1	kolb v. commissioner	ORG
ftr-474	390	2	5	CARDINAL
ftr-474	390	3	588	CARDINAL
ftr-474	390	4	afterbom	PERSON
ftr-474	392	1	79	CARDINAL
ftr-474	392	2	1979-2	DATE
ftr-474	392	3	347	CARDINAL
ftr-474	393	1	62	CARDINAL
ftr-474	394	1	burnet v. guggenheim	PERSON
ftr-474	394	2	288	CARDINAL
ftr-474	394	3	280	CARDINAL
ftr-474	394	4	285	DATE
ftr-474	394	5	1933	DATE
ftr-474	395	1	63	CARDINAL
ftr-474	395	2	2511	DATE
ftr-474	395	3	2512(a	CARDINAL
ftr-474	398	1	81-31	DATE
ftr-474	398	2	1	CARDINAL
ftr-474	398	3	475	CARDINAL
ftr-474	400	1	92-68	CARDINAL
ftr-474	400	2	1992	DATE
ftr-474	400	3	2	CARDINAL
ftr-474	400	4	257	CARDINAL
ftr-474	402	1	81-31	DATE
ftr-474	402	2	dimarco v. commissioner	PERSON
ftr-474	402	3	87	CARDINAL
ftr-474	402	4	653	CARDINAL
ftr-474	402	5	1986	DATE
ftr-474	402	6	acq.	GPE
ftr-474	403	1	1990-2	DATE
ftr-474	403	2	1	CARDINAL
ftr-474	403	3	64	DATE
ftr-474	403	4	2033	CARDINAL
ftr-474	407	1	section 2702	LAW
ftr-474	410	1	section 2001(b	LAW
ftr-474	410	2	deathtime	DATE
ftr-474	412	1	6s	CARDINAL
ftr-474	412	2	zero	CARDINAL
ftr-474	414	1	zero	CARDINAL
ftr-474	414	2	more than 5%	PERCENT
ftr-474	415	1	65	CARDINAL
ftr-474	417	1	2031	CARDINAL
ftr-474	417	2	2032	CARDINAL
ftr-474	419	1	5%	PERCENT
ftr-474	420	1	20.2037-1(c)(3	CARDINAL
ftr-474	421	1	20.20371(e)(4	ORG
ftr-474	422	1	261	CARDINAL
ftr-474	422	2	424-25	MONEY
ftr-474	422	3	zero	CARDINAL
ftr-474	422	4	5%	PERCENT
ftr-474	423	1	66	CARDINAL
ftr-474	425	1	supra	PERSON
ftr-474	425	2	42	CARDINAL
ftr-474	426	1	67	CARDINAL
ftr-474	427	1	1977	DATE
ftr-474	428	1	2012	DATE
ftr-474	429	1	68	CARDINAL
ftr-474	432	1	2036(a)t 1	DATE
ftr-474	435	1	69	CARDINAL
ftr-474	436	1	age 25	DATE
ftr-474	437	1	robinette	PERSON
ftr-474	438	1	19941	DATE
ftr-474	438	2	florida	GPE
ftr-474	438	3	robinette	PERSON
ftr-474	441	1	section 2702	LAW
ftr-474	443	1	section 2001(b	LAW
ftr-474	443	2	2	CARDINAL
ftr-474	443	3	zero	CARDINAL
ftr-474	444	1	section 2702	LAW
ftr-474	445	1	section 2702	LAW
ftr-474	445	2	congress	ORG
ftr-474	445	3	1990	DATE
ftr-474	445	4	section 2702	LAW
ftr-474	447	1	zero	CARDINAL
ftr-474	447	2	2033	CARDINAL
ftr-474	448	1	70	CARDINAL
ftr-474	449	1	zero	CARDINAL
ftr-474	450	1	71	CARDINAL
ftr-474	452	1	deathtime	DATE
ftr-474	453	1	72	CARDINAL
ftr-474	454	1	robinette	GPE
ftr-474	455	1	2036(a)(1	CARDINAL
ftr-474	456	1	2702	CARDINAL
ftr-474	457	1	section 2702	LAW
ftr-474	457	2	robinette	PERSON
ftr-474	458	1	first	ORDINAL
ftr-474	459	1	section 2702	LAW
ftr-474	459	2	three	CARDINAL
ftr-474	460	1	3	CARDINAL
ftr-474	460	2	section 2702	LAW
ftr-474	461	1	4	CARDINAL
ftr-474	462	1	8 73	DATE
ftr-474	464	1	2702(a)(1	CARDINAL
ftr-474	467	1	25.2702-1(c	CARDINAL
ftr-474	468	1	74	CARDINAL
ftr-474	469	1	one	CARDINAL
ftr-474	469	2	years	DATE
ftr-474	470	1	2702(c)(3	CARDINAL
ftr-474	472	1	supra	PERSON
ftr-474	472	2	13	CARDINAL
ftr-474	473	1	at least one	CARDINAL
ftr-474	474	1	2702(c)(1	CARDINAL
ftr-474	477	1	25.2702-4(a	CARDINAL
ftr-474	478	1	75	CARDINAL
ftr-474	482	1	25.2702-2(a)(2	MONEY
ftr-474	483	1	76	DATE
ftr-474	486	1	2704(c)(2	CARDINAL
ftr-474	489	1	2702(d	DATE
ftr-474	492	1	2702(a)(1	CARDINAL
ftr-474	493	1	2701(e)(2	CARDINAL
ftr-474	497	1	25.2702-2(a)(3	CARDINAL
ftr-474	498	1	19941	DATE
ftr-474	498	2	florida	GPE
ftr-474	498	3	section 2702	LAW
ftr-474	498	4	section 2702	LAW
ftr-474	498	5	2	CARDINAL
ftr-474	499	1	3	CARDINAL
ftr-474	502	1	section 2702	LAW
ftr-474	502	2	zero	CARDINAL
ftr-474	503	1	5	CARDINAL
ftr-474	505	1	25.2702-2(a)(4	CARDINAL
ftr-474	507	1	79	CARDINAL
ftr-474	508	1	25.2702-2(d)(1	CARDINAL
ftr-474	508	2	3.	CARDINAL
ftr-474	509	1	2702	CARDINAL
ftr-474	510	1	80	CARDINAL
ftr-474	511	1	25.2702-1(c)(1	CARDINAL
ftr-474	511	2	25.2702-2(d)(1	CARDINAL
ftr-474	511	3	4. 81	CARDINAL
ftr-474	514	1	25.2702-1(c)(2	CARDINAL
ftr-474	514	2	25.2702-5	CARDINAL
ftr-474	516	1	t.d	PERSON
ftr-474	516	2	8395, 1992-1	DATE
ftr-474	516	3	316	CARDINAL
ftr-474	516	4	319	CARDINAL
ftr-474	517	1	82	CARDINAL
ftr-474	520	1	notice	PERSON
ftr-474	520	2	998	CARDINAL
ftr-474	520	3	999	CARDINAL
ftr-474	520	4	8395, 1992-1	DATE
ftr-474	520	5	316	CARDINAL
ftr-474	520	6	318	CARDINAL
ftr-474	520	7	83	CARDINAL
ftr-474	522	1	25.2702-1(b	CARDINAL
ftr-474	523	1	84	CARDINAL
ftr-474	525	1	25.2702-2(b)(1	MONEY
ftr-474	525	2	2	CARDINAL
ftr-474	527	1	2702(c)(4	CARDINAL
ftr-474	528	1	25.2702-2(c	CARDINAL
ftr-474	531	1	85	DATE
ftr-474	532	1	25.2702-3(b	CARDINAL
ftr-474	533	1	section 2702	LAW
ftr-474	533	2	annually	DATE
ftr-474	533	3	at least annually	DATE
ftr-474	533	4	years	DATE
ftr-474	534	1	87	CARDINAL
ftr-474	535	1	88	CARDINAL
ftr-474	536	1	9	CARDINAL
ftr-474	537	1	100,000	MONEY
ftr-474	537	2	15 years	DATE
ftr-474	537	3	section 2702	LAW
ftr-474	537	4	100,000	MONEY
ftr-474	537	5	zero	CARDINAL
ftr-474	538	1	15-year	DATE
ftr-474	539	1	15-year	DATE
ftr-474	541	1	age 70	DATE
ftr-474	541	2	100,000	MONEY
ftr-474	542	1	section 2702	LAW
ftr-474	542	2	86	CARDINAL
ftr-474	543	1	2702(b)(2	CARDINAL
ftr-474	544	1	25.2702-3(c	CARDINAL
ftr-474	545	1	87	CARDINAL
ftr-474	546	1	25.2702-3(d)(3	CARDINAL
ftr-474	551	1	25.2701-31bl(4)fiii	CARDINAL
ftr-474	554	1	25.2701-4(c1(5	CARDINAL
ftr-474	555	1	88	CARDINAL
ftr-474	557	1	25.2702-3(f	QUANTITY
ftr-474	558	1	89	CARDINAL
ftr-474	560	1	t.d	PERSON
ftr-474	560	2	8395, 1992-1	DATE
ftr-474	560	3	316	CARDINAL
ftr-474	560	4	319	CARDINAL
ftr-474	561	1	25.2702-3(d)(2	CARDINAL
ftr-474	561	2	4	CARDINAL
ftr-474	564	1	25.2702	CARDINAL
ftr-474	567	1	998	CARDINAL
ftr-474	567	2	1001	DATE
ftr-474	569	1	25.2522(c)3(c	ORDINAL
ftr-474	572	1	25.2702-1(c)(3)-(5	CARDINAL
ftr-474	573	1	90	CARDINAL
ftr-474	574	1	18	CARDINAL
ftr-474	575	1	supra	PERSON
ftr-474	576	1	2702	CARDINAL
ftr-474	577	1	supra	PERSON
ftr-474	577	2	76	CARDINAL
ftr-474	577	3	19941	DATE
ftr-474	578	1	florida	GPE
ftr-474	578	2	third	ORDINAL
ftr-474	579	1	section 2702	LAW
ftr-474	579	2	section 2702	LAW
ftr-474	580	1	section 2702	LAW
ftr-474	581	1	apply.93	NORP
ftr-474	581	2	section 2702	LAW
ftr-474	582	1	age 70	DATE
ftr-474	582	2	100,000	MONEY
ftr-474	582	3	10,000	MONEY
ftr-474	582	4	15 years	DATE
ftr-474	583	1	10%	PERCENT
ftr-474	583	2	60,307	MONEY
ftr-474	583	3	39,693	MONEY
ftr-474	583	4	' 4	DATE
ftr-474	584	1	10%	PERCENT
ftr-474	584	2	annual	DATE
ftr-474	584	3	10,000	MONEY
ftr-474	584	4	91	CARDINAL
ftr-474	585	1	10%	PERCENT
ftr-474	585	2	64,093	MONEY
ftr-474	585	3	35,907	MONEY
ftr-474	586	1	17	CARDINAL
ftr-474	586	2	64,093	MONEY
ftr-474	588	1	25.2702-4(d	CARDINAL
ftr-474	588	2	2. 92	CARDINAL
ftr-474	590	1	25.2702-4(c	CARDINAL
ftr-474	591	1	64,093	MONEY
ftr-474	591	2	35,907	MONEY
ftr-474	591	3	64,093	MONEY
ftr-474	591	4	$100,000 $35,907	MONEY
ftr-474	593	1	25.2702-4(d	CARDINAL
ftr-474	593	2	1	CARDINAL
ftr-474	594	1	a.	PERSON
ftr-474	594	2	only $20,000	MONEY
ftr-474	594	3	35,907	MONEY
ftr-474	594	4	20,000	MONEY
ftr-474	596	1	25.27024(d	ORG
ftr-474	596	2	4.	CARDINAL
ftr-474	597	1	third	ORDINAL
ftr-474	598	1	93	CARDINAL
ftr-474	599	1	76	DATE
ftr-474	600	1	2702(a)(3)(a)(ii	CARDINAL
ftr-474	601	1	25.2702-5	CARDINAL
ftr-474	601	2	94	CARDINAL
ftr-474	602	1	17	CARDINAL
ftr-474	602	2	95	CARDINAL
ftr-474	604	1	supra	PERSON
ftr-474	604	2	30	CARDINAL
ftr-474	605	1	section 2702	LAW
ftr-474	605	2	100,000	MONEY
ftr-474	606	1	12%	PERCENT
ftr-474	606	2	annual	DATE
ftr-474	606	3	15-year	DATE
ftr-474	606	4	174,559	MONEY
ftr-474	607	1	12%	PERCENT
ftr-474	607	2	10%	PERCENT
ftr-474	607	3	54,791	MONEY
ftr-474	607	4	45,209	MONEY
ftr-474	607	5	39,693	MONEY
ftr-474	611	1	100,000	MONEY
ftr-474	611	2	10,000	MONEY
ftr-474	611	3	15 years	DATE
ftr-474	612	1	10%	PERCENT
ftr-474	612	2	23,939	MONEY
ftr-474	612	3	76,061	MONEY
ftr-474	613	1	9if	ORDINAL
ftr-474	614	1	annual	DATE
ftr-474	614	2	only 5%	PERCENT
ftr-474	614	3	the 15th year	DATE
ftr-474	616	1	age 70	DATE
ftr-474	616	2	100,000	MONEY
ftr-474	616	3	12,000	MONEY
ftr-474	616	4	15 years	DATE
ftr-474	617	1	10%	PERCENT
ftr-474	617	2	27,632	MONEY
ftr-474	617	3	12,000	MONEY
ftr-474	617	4	annual	DATE
ftr-474	617	5	10,000	MONEY
ftr-474	618	1	96	CARDINAL
ftr-474	618	2	17	CARDINAL
ftr-474	618	3	h. 97	ORG
ftr-474	619	1	the early years	DATE
ftr-474	620	1	up to 20%	PERCENT
ftr-474	622	1	25.2702-3(b	CARDINAL
ftr-474	627	1	25.2702-3(b)(1)(iii	CARDINAL
ftr-474	628	1	98	CARDINAL
ftr-474	629	1	17	CARDINAL
ftr-474	629	2	99	CARDINAL
ftr-474	631	1	supra	PERSON
ftr-474	631	2	36	CARDINAL
ftr-474	631	3	100	CARDINAL
ftr-474	632	1	13.32 years	DATE
ftr-474	632	2	72,368	MONEY
ftr-474	634	1	supra	PERSON
ftr-474	634	2	17	CARDINAL
ftr-474	634	3	80cnsmt	CARDINAL
ftr-474	634	4	1994	DATE
ftr-474	635	1	florida	GPE
ftr-474	635	2	annual	DATE
ftr-474	635	3	10%	PERCENT
ftr-474	635	4	two years	DATE
ftr-474	635	5	95,800	MONEY
ftr-474	638	1	°	CARDINAL
ftr-474	639	1	section 2702	LAW
ftr-474	641	1	3	CARDINAL
ftr-474	642	1	section 101	LAW
ftr-474	643	1	15-year	DATE
ftr-474	644	1	2036(a)(1	CARDINAL
ftr-474	644	2	82105	DATE
ftr-474	644	3	1982-1	DATE
ftr-474	644	4	133	CARDINAL
ftr-474	646	1	76	CARDINAL
ftr-474	646	2	1976-2	DATE
ftr-474	646	3	268	CARDINAL
ftr-474	649	1	9345035	DATE
ftr-474	649	2	aug. 13, 1993	DATE
ftr-474	650	1	102	CARDINAL
ftr-474	650	2	years	DATE
ftr-474	652	1	15-year	DATE
ftr-474	654	1	103	CARDINAL
ftr-474	655	1	25.2702-3(d)(3	CARDINAL
ftr-474	655	2	25.27023(e	CARDINAL
ftr-474	655	3	exs	ORG
ftr-474	655	4	1,	PERCENT
ftr-474	655	5	5	CARDINAL
ftr-474	656	1	104	ORG
ftr-474	660	1	25.7520-3(b)(2)(i	CARDINAL
ftr-474	660	2	5	CARDINAL
ftr-474	661	1	77	CARDINAL
ftr-474	661	2	1977-2	DATE
ftr-474	661	3	351	CARDINAL
ftr-474	661	4	5	CARDINAL
ftr-474	661	5	833	CARDINAL
ftr-474	661	6	u.s.	GPE
ftr-474	661	7	3546	CARDINAL
ftr-474	661	8	1994	DATE
ftr-474	661	9	shapiro v. commissioner	PERSON
ftr-474	661	10	t.c.	PERSON
ftr-474	661	11	1993-483	DATE
ftr-474	661	12	1993	DATE
ftr-474	662	1	2:3	CARDINAL
ftr-474	662	2	section 2702 2702	LAW
ftr-474	664	1	one	CARDINAL
ftr-474	665	1	two	CARDINAL
ftr-474	669	1	robinette	GPE
ftr-474	670	1	one	CARDINAL
ftr-474	671	1	zero	CARDINAL
ftr-474	673	1	section 2702	LAW
ftr-474	673	2	7	CARDINAL
ftr-474	673	3	section 2702	LAW
ftr-474	673	4	105	CARDINAL
ftr-474	677	1	79	CARDINAL
ftr-474	677	2	1979-2	DATE
ftr-474	677	3	347	CARDINAL
ftr-474	677	4	61	CARDINAL
ftr-474	677	5	106	CARDINAL
ftr-474	679	1	25.2702-6	CARDINAL
ftr-474	682	1	2701(e)(6	CARDINAL
ftr-474	685	1	ps30-91, 1991-2	ORG
ftr-474	685	2	1118	DATE
ftr-474	685	3	1120	DATE
ftr-474	686	1	107	CARDINAL
ftr-474	687	1	§ 2502(a	ORG
ftr-474	688	1	108	CARDINAL
ftr-474	689	1	25.2702-6(a)(1	CARDINAL
ftr-474	689	2	2	CARDINAL
ftr-474	692	1	19941	DATE
ftr-474	692	2	florida	GPE
ftr-474	696	1	1	CARDINAL
ftr-474	696	2	1	CARDINAL
ftr-474	696	3	first	ORDINAL
ftr-474	696	4	2	CARDINAL
ftr-474	696	5	second	ORDINAL
ftr-474	696	6	first	ORDINAL
ftr-474	697	1	13	CARDINAL
ftr-474	697	2	zero	CARDINAL
ftr-474	697	3	first	ORDINAL
ftr-474	698	1	4	CARDINAL
ftr-474	698	2	100,000	MONEY
ftr-474	698	3	15 years	DATE
ftr-474	699	1	10%	PERCENT
ftr-474	699	2	76,061	MONEY
ftr-474	701	1	109	CARDINAL
ftr-474	702	1	138	CARDINAL
ftr-474	703	1	110	CARDINAL
ftr-474	704	1	25.2702-6(a)(1	CARDINAL
ftr-474	704	2	2	CARDINAL
ftr-474	705	1	111	CARDINAL
ftr-474	706	1	112	CARDINAL
ftr-474	707	1	112	CARDINAL
ftr-474	709	1	25.2702-6(b)(1	CARDINAL
ftr-474	710	1	113	CARDINAL
ftr-474	711	1	§ 2702	ORG
ftr-474	712	1	114	CARDINAL
ftr-474	714	1	84	CARDINAL
ftr-474	717	1	25.2702-2(c)(4	CARDINAL
ftr-474	718	1	115	CARDINAL
ftr-474	719	1	17	CARDINAL
ftr-474	720	1	section 2702	LAW
ftr-474	720	2	zero	CARDINAL
ftr-474	721	1	76,061	MONEY
ftr-474	722	1	first	ORDINAL
ftr-474	723	1	second	ORDINAL
ftr-474	724	1	two years	DATE
ftr-474	724	2	71,034	MONEY
ftr-474	726	1	7 or	CARDINAL
ftr-474	728	1	two years	DATE
ftr-474	728	2	71,034	MONEY
ftr-474	729	1	second	ORDINAL
ftr-474	730	1	second	ORDINAL
ftr-474	731	1	116	CARDINAL
ftr-474	732	1	17	CARDINAL
ftr-474	732	2	100,000	MONEY
ftr-474	732	3	13 years	DATE
ftr-474	732	4	10%	PERCENT
ftr-474	733	1	117	CARDINAL
ftr-474	734	1	§ 2702	ORG
ftr-474	737	1	25.2702-6(a)(3	CARDINAL
ftr-474	737	2	§ 2702	ORG
ftr-474	737	3	third	ORDINAL
ftr-474	738	1	t.d	PERSON
ftr-474	738	2	1994-21	DATE
ftr-474	738	3	7	CARDINAL
ftr-474	739	1	118	CARDINAL
ftr-474	740	1	the same calendar year	DATE
ftr-474	740	2	§ 2702	ORG
ftr-474	741	1	second	ORDINAL
ftr-474	741	2	first	ORDINAL
ftr-474	743	1	25.2702-6(b)(2	CARDINAL
ftr-474	744	1	§ 2702	ORG
ftr-474	745	1	119	CARDINAL
ftr-474	748	1	25.2701-5(c)(3	CARDINAL
ftr-474	749	1	1994	DATE
ftr-474	749	2	florida	GPE
ftr-474	750	1	2 °	CARDINAL
ftr-474	750	2	100,000	MONEY
ftr-474	750	3	15 years	DATE
ftr-474	751	1	zero	CARDINAL
ftr-474	751	2	100,000	MONEY
ftr-474	753	1	10%	PERCENT
ftr-474	753	2	61,446	MONEY
ftr-474	753	3	5 years	DATE
ftr-474	753	4	37,908	MONEY
ftr-474	753	5	10 years	DATE
ftr-474	753	6	zero	CARDINAL
ftr-474	753	7	15 years	DATE
ftr-474	754	1	15-year	DATE
ftr-474	755	1	22	CARDINAL
ftr-474	755	2	15-year	DATE
ftr-474	756	1	2 3	DATE
ftr-474	757	1	a.	PERSON
ftr-474	757	2	120	CARDINAL
ftr-474	758	1	second	ORDINAL
ftr-474	759	1	american bar association	ORG
ftr-474	759	2	second	ORDINAL
ftr-474	759	3	chapter 14	LAW
ftr-474	759	4	oct. 16, 1991	DATE
ftr-474	759	5	91	CARDINAL
ftr-474	759	6	tnt	ORG
ftr-474	759	7	219	CARDINAL
ftr-474	759	8	tnt	ORG
ftr-474	760	1	2702	DATE
ftr-474	762	1	t.d	PERSON
ftr-474	762	2	1994-21	DATE
ftr-474	763	1	121	CARDINAL
ftr-474	765	1	25.2702-6(b)(1)(ii	CARDINAL
ftr-474	765	2	second	ORDINAL
ftr-474	765	3	17	CARDINAL
ftr-474	765	4	122	CARDINAL
ftr-474	766	1	the end of the 15-year	DATE
ftr-474	766	2	zero	CARDINAL
ftr-474	767	1	123	CARDINAL
ftr-474	768	1	supra	PERSON
ftr-474	768	2	38	CARDINAL
ftr-474	769	1	124	CARDINAL
ftr-474	770	1	the first 14 years	DATE
ftr-474	770	2	the 15th year	DATE
ftr-474	770	3	30,000	MONEY
ftr-474	771	1	30,000	MONEY
ftr-474	771	2	second	ORDINAL
ftr-474	771	3	30,000	MONEY
ftr-474	771	4	first	ORDINAL
ftr-474	772	1	30,000	MONEY
ftr-474	772	2	15 years	DATE
ftr-474	772	3	10%	PERCENT
ftr-474	772	4	7,182	MONEY
ftr-474	772	5	30,000	MONEY
ftr-474	772	6	0.239392	CARDINAL
ftr-474	773	1	17	CARDINAL
ftr-474	773	2	first	ORDINAL
ftr-474	774	1	section 2702	LAW
ftr-474	775	1	125	CARDINAL
ftr-474	776	1	'26	DATE
ftr-474	777	1	15-year	DATE
ftr-474	778	1	zero	CARDINAL
ftr-474	779	1	each year	DATE
ftr-474	779	2	annual	DATE
ftr-474	780	1	27	CARDINAL
ftr-474	780	2	15-year	DATE
ftr-474	780	3	tenr	PERSON
ftr-474	780	4	2 2	CARDINAL
ftr-474	782	1	29	CARDINAL
ftr-474	783	1	section 2036(a	LAW
ftr-474	783	2	125	CARDINAL
ftr-474	786	1	25.2701-4	MONEY
ftr-474	786	2	25.2702-2(c)(4	CARDINAL
ftr-474	787	1	126	CARDINAL
ftr-474	788	1	8395, 1992-1	DATE
ftr-474	788	2	316	CARDINAL
ftr-474	788	3	320	CARDINAL
ftr-474	789	1	127	CARDINAL
ftr-474	791	1	25.2702-6(c	CARDINAL
ftr-474	791	2	6	CARDINAL
ftr-474	791	3	128	CARDINAL
ftr-474	793	1	25.2702-6(c	CARDINAL
ftr-474	793	2	7	CARDINAL
ftr-474	795	1	future years	DATE
ftr-474	797	1	145-51	CARDINAL
ftr-474	798	1	129	CARDINAL
ftr-474	799	1	supra	PERSON
ftr-474	799	2	40-43	CARDINAL
ftr-474	800	1	130	CARDINAL
ftr-474	801	1	25.2702-6(b)(3	CARDINAL
ftr-474	801	2	section 2101	LAW
ftr-474	802	1	19941	DATE
ftr-474	802	2	florida	GPE
ftr-474	804	1	2036(a	CARDINAL
ftr-474	804	2	2001(b	CARDINAL
ftr-474	804	3	'32	DATE
ftr-474	804	4	section 2702	LAW
ftr-474	805	1	131	CARDINAL
ftr-474	806	1	2036(a)(1	CARDINAL
ftr-474	806	2	2001(b	CARDINAL
ftr-474	807	1	132	CARDINAL
ftr-474	807	2	100,000	MONEY
ftr-474	807	3	15 years	DATE
ftr-474	808	1	section 2702	LAW
ftr-474	809	1	10%	PERCENT
ftr-474	809	2	50%	PERCENT
ftr-474	809	3	2702	CARDINAL
ftr-474	809	4	section 2702	LAW
ftr-474	809	5	23,939	MONEY
ftr-474	809	6	100,000	MONEY
ftr-474	809	7	11,970 50,000	CARDINAL
ftr-474	809	8	$100,000 $100,000	MONEY
ftr-474	809	9	0	CARDINAL
ftr-474	809	10	50,000 50,000	CARDINAL
ftr-474	809	11	11,970 50,000	CARDINAL
ftr-474	809	12	38,030	CARDINAL
ftr-474	809	13	$ 50,000 $ 50,000	MONEY
ftr-474	811	1	156	CARDINAL
ftr-474	812	1	133	CARDINAL
ftr-474	813	1	§ 2702	ORG
ftr-474	813	2	section 2033	LAW
ftr-474	814	1	25.2702-6(a)(2)(i	CARDINAL
ftr-474	815	1	15-year	DATE
ftr-474	815	2	15-year	DATE
ftr-474	816	1	2702(c)(2	CARDINAL
ftr-474	818	1	2033	CARDINAL
ftr-474	820	1	25.2702-6(c	CARDINAL
ftr-474	820	2	8	CARDINAL
ftr-474	821	1	2:3	CARDINAL
ftr-474	821	2	section 2702	LAW
ftr-474	821	3	section 2702	LAW
ftr-474	822	1	section 2001(b	LAW
ftr-474	823	1	35	CARDINAL
ftr-474	824	1	36	CARDINAL
ftr-474	824	2	zero	CARDINAL
ftr-474	824	3	zero	CARDINAL
ftr-474	824	4	robinette	PERSON
ftr-474	824	5	first	ORDINAL
ftr-474	824	6	zero	CARDINAL
ftr-474	825	1	section 2702	LAW
ftr-474	825	2	robinette	PERSON
ftr-474	827	1	25.2702-6(a)(2	CARDINAL
ftr-474	827	2	1991-2	DATE
ftr-474	827	3	1122	CARDINAL
ftr-474	828	1	134	CARDINAL
ftr-474	829	1	25.2702-6(a)(2)(ii	CARDINAL
ftr-474	830	1	135	CARDINAL
ftr-474	831	1	age 40	DATE
ftr-474	831	2	s100,000	GPE
ftr-474	831	3	age 42	DATE
ftr-474	831	4	10	CARDINAL
ftr-474	831	5	10 years later	DATE
ftr-474	831	6	s.	PERSON
ftr-474	831	7	deathtime	DATE
ftr-474	831	8	14,780	MONEY
ftr-474	834	1	20.2037	CARDINAL
ftr-474	834	2	3	CARDINAL
ftr-474	836	1	4,360	MONEY
ftr-474	836	2	0	MONEY
ftr-474	837	1	17	CARDINAL
ftr-474	838	1	136	CARDINAL
ftr-474	840	1	section 2037	LAW
ftr-474	841	1	age 40	DATE
ftr-474	841	2	100,000	MONEY
ftr-474	841	3	age 42	DATE
ftr-474	841	4	age 20	DATE
ftr-474	841	5	r.	NORP
ftr-474	841	6	10 years later	DATE
ftr-474	842	1	2033	CARDINAL
ftr-474	843	1	7	ORG
ftr-474	844	1	2037(a)1	DATE
ftr-474	845	1	1.	CARDINAL
ftr-474	845	2	137	CARDINAL
ftr-474	846	1	136	CARDINAL
ftr-474	847	1	supra	PERSON
ftr-474	848	1	10%	PERCENT
ftr-474	848	2	first	ORDINAL
ftr-474	848	3	42-year-old	DATE
ftr-474	848	4	20-year-old	DATE
ftr-474	848	5	42-year-old	DATE
ftr-474	848	6	second	ORDINAL
ftr-474	848	7	2,008	MONEY
ftr-474	848	8	52-year-old	DATE
ftr-474	848	9	30-year-old	DATE
ftr-474	848	10	52-year-old	DATE
ftr-474	849	1	first	ORDINAL
ftr-474	849	2	1,134	MONEY
ftr-474	850	1	17	CARDINAL
ftr-474	850	2	80cnsmt	CARDINAL
ftr-474	850	3	19941	DATE
ftr-474	851	1	florida	GPE
ftr-474	851	2	deathtime	DATE
ftr-474	852	1	3	CARDINAL
ftr-474	853	1	one	CARDINAL
ftr-474	855	1	'38	DATE
ftr-474	856	1	section 2702	LAW
ftr-474	858	1	lifetime	DATE
ftr-474	859	1	half	CARDINAL
ftr-474	860	1	142	CARDINAL
ftr-474	860	2	half	CARDINAL
ftr-474	860	3	half	CARDINAL
ftr-474	861	1	4	CARDINAL
ftr-474	861	2	138	CARDINAL
ftr-474	863	1	25.2702-6(a)(1	CARDINAL
ftr-474	863	2	2	CARDINAL
ftr-474	865	1	2702(a)(1	CARDINAL
ftr-474	866	1	139	CARDINAL
ftr-474	867	1	25.2702-6(b)(1)(i	CARDINAL
ftr-474	868	1	140	CARDINAL
ftr-474	870	1	142	CARDINAL
ftr-474	871	1	141	CARDINAL
ftr-474	874	1	25.2701	CARDINAL
ftr-474	876	1	142	CARDINAL
ftr-474	877	1	25.2702-6(a)(3	CARDINAL
ftr-474	878	1	second	ORDINAL
ftr-474	878	2	annual	DATE
ftr-474	878	3	second	ORDINAL
ftr-474	880	1	25.2702-6(c	CARDINAL
ftr-474	880	2	4. 143	CARDINAL
ftr-474	881	1	half	CARDINAL
ftr-474	881	2	§ 2702	ORG
ftr-474	883	1	25.2702-6(b)(l)(i	CARDINAL
ftr-474	883	2	first	ORDINAL
ftr-474	884	1	half	CARDINAL
ftr-474	884	2	half	CARDINAL
ftr-474	884	3	section 2702	LAW
ftr-474	884	4	half	CARDINAL
ftr-474	885	1	section 2702	LAW
ftr-474	886	1	age 40	DATE
ftr-474	886	2	100,000	MONEY
ftr-474	886	3	age 10	DATE
ftr-474	887	1	section 2702	LAW
ftr-474	887	2	first	ORDINAL
ftr-474	887	3	100,000	MONEY
ftr-474	888	1	three years later	DATE
ftr-474	888	2	age 43	DATE
ftr-474	888	3	10-year	DATE
ftr-474	888	4	second	ORDINAL
ftr-474	889	1	6	CARDINAL
ftr-474	889	2	five years later	DATE
ftr-474	889	3	age 48	DATE
ftr-474	889	4	4	CARDINAL
ftr-474	891	1	25.2702-6(b)(1)(ii	CARDINAL
ftr-474	891	2	second	ORDINAL
ftr-474	893	1	supra	PERSON
ftr-474	893	2	129	CARDINAL
ftr-474	896	1	2035	CARDINAL
ftr-474	896	2	half	CARDINAL
ftr-474	897	1	irc	PERSON
ftr-474	897	2	200	CARDINAL
ftr-474	900	1	25.2702-6(c	CARDINAL
ftr-474	900	2	5	CARDINAL
ftr-474	900	3	144	CARDINAL
ftr-474	903	1	25.2702-6(a)(3)(i	CARDINAL
ftr-474	904	1	1991-2	DATE
ftr-474	904	2	1122	CARDINAL
ftr-474	907	1	25.2702-6(a	CARDINAL
ftr-474	908	1	145	CARDINAL
ftr-474	909	1	10%	PERCENT
ftr-474	909	2	91,424	MONEY
ftr-474	911	1	supra	PERSON
ftr-474	911	2	17	CARDINAL
ftr-474	911	3	zero	CARDINAL
ftr-474	912	1	25.2702-1(b	CARDINAL
ftr-474	914	1	100,000	MONEY
ftr-474	914	2	8,576	MONEY
ftr-474	914	3	91,424	MONEY
ftr-474	915	1	146	CARDINAL
ftr-474	916	1	25.2702-6(c	CARDINAL
ftr-474	916	2	6	CARDINAL
ftr-474	917	1	147	CARDINAL
ftr-474	920	1	25.2702-6(c	CARDINAL
ftr-474	921	1	19941	DATE
ftr-474	921	2	florida	GPE
ftr-474	921	3	two	CARDINAL
ftr-474	922	1	4	CARDINAL
ftr-474	922	2	two	CARDINAL
ftr-474	923	1	49	CARDINAL
ftr-474	924	1	50	CARDINAL
ftr-474	924	2	first	ORDINAL
ftr-474	926	1	zero	CARDINAL
ftr-474	927	1	52	CARDINAL
ftr-474	930	1	148	CARDINAL
ftr-474	933	1	25.2701-5(c)(3)(vi	CARDINAL
ftr-474	934	1	10%	PERCENT
ftr-474	934	2	74,866	MONEY
ftr-474	934	3	$37,433 + $37,433	MONEY
ftr-474	935	1	first	ORDINAL
ftr-474	935	2	first	ORDINAL
ftr-474	935	3	92,945	MONEY
ftr-474	935	4	40year-old	DATE
ftr-474	935	5	second	ORDINAL
ftr-474	935	6	37,433	MONEY
ftr-474	935	7	five years	DATE
ftr-474	935	8	48-year-old	DATE
ftr-474	936	1	second	ORDINAL
ftr-474	936	2	first	ORDINAL
ftr-474	936	3	91,424	MONEY
ftr-474	936	4	43-year-old	DATE
ftr-474	936	5	second	ORDINAL
ftr-474	936	6	37,433	MONEY
ftr-474	937	1	17	CARDINAL
ftr-474	937	2	80cnsmt	CARDINAL
ftr-474	937	3	149	CARDINAL
ftr-474	938	1	2036(a)(1	CARDINAL
ftr-474	939	1	150	CARDINAL
ftr-474	940	1	25.2702-6(a)(2	CARDINAL
ftr-474	941	1	151	CARDINAL
ftr-474	943	1	133	CARDINAL
ftr-474	944	1	§ 2702	ORG
ftr-474	945	1	152	CARDINAL
ftr-474	946	1	25.2702-6(b)(1)(ii	CARDINAL
ftr-474	947	1	section 2702	LAW
ftr-474	948	1	53	CARDINAL
ftr-474	953	1	section 2702	LAW
ftr-474	954	1	5	CARDINAL
ftr-474	955	1	section 2702	LAW
ftr-474	955	2	section 2702	LAW
ftr-474	955	3	robinette	PERSON
ftr-474	957	1	section 2702	LAW
ftr-474	958	1	section 2702	LAW
ftr-474	960	1	153	CARDINAL
ftr-474	961	1	2701	CARDINAL
ftr-474	963	1	25.2701-5(a)(2	CARDINAL
ftr-474	964	1	1992-1	DATE
ftr-474	964	2	1239	CARDINAL
ftr-474	964	3	1241	CARDINAL
ftr-474	966	1	t.d	PERSON
ftr-474	966	2	1994-21	DATE
ftr-474	967	1	7	CARDINAL
ftr-474	967	2	9	CARDINAL
ftr-474	967	3	154	CARDINAL
ftr-474	970	1	155	CARDINAL
ftr-474	971	1	chapter 14	LAW
ftr-474	972	1	1990	DATE
ftr-474	972	2	senate	ORG
ftr-474	972	3	37	CARDINAL
ftr-474	972	4	s15680-81	ORG
ftr-474	972	5	19941	DATE
ftr-474	973	1	florida	GPE
ftr-474	973	2	a. section 2702	PERSON
ftr-474	973	3	section 2702	LAW
ftr-474	974	1	section 2702	LAW
ftr-474	977	1	'56	DATE
ftr-474	979	1	57	CARDINAL
ftr-474	980	1	'58	PERSON
ftr-474	980	2	deathtime	DATE
ftr-474	981	1	59	CARDINAL
ftr-474	982	1	five percent	PERCENT
ftr-474	982	2	deathtime	DATE
ftr-474	982	3	deathtime	DATE
ftr-474	983	1	61	CARDINAL
ftr-474	983	2	156	CARDINAL
ftr-474	985	1	2033	CARDINAL
ftr-474	987	1	2038	CARDINAL
ftr-474	989	1	25.2511-2	MONEY
ftr-474	990	1	157	CARDINAL
ftr-474	992	1	irc §§	ORG
ftr-474	992	2	2040(a	DATE
ftr-474	992	3	2041	CARDINAL
ftr-474	992	4	2042	CARDINAL
ftr-474	993	1	158	CARDINAL
ftr-474	994	1	25.2511	CARDINAL
ftr-474	995	1	159	CARDINAL
ftr-474	996	1	2036(a)(1	CARDINAL
ftr-474	997	1	160	CARDINAL
ftr-474	998	1	25.2511	CARDINAL
ftr-474	999	1	161	CARDINAL
ftr-474	1000	1	2037	CARDINAL
ftr-474	1001	1	section 2702	LAW
ftr-474	1001	2	section 2001(b	LAW
ftr-474	1002	1	deathtime	DATE
ftr-474	1003	1	3	CARDINAL
ftr-474	1006	1	100,000	MONEY
ftr-474	1006	2	15 years	DATE
ftr-474	1007	1	30%	PERCENT
ftr-474	1007	2	10%	PERCENT
ftr-474	1007	3	10%	PERCENT
ftr-474	1007	4	annual	DATE
ftr-474	1008	1	23,939	MONEY
ftr-474	1008	2	s7,182	PRODUCT
ftr-474	1008	3	30%	PERCENT
ftr-474	1008	4	23,939	MONEY
ftr-474	1009	1	15-year	DATE
ftr-474	1009	2	deathtime	DATE
ftr-474	1010	1	four years	DATE
ftr-474	1010	2	146,410	MONEY
ftr-474	1010	3	162	CARDINAL
ftr-474	1014	1	25.2511-2(d	CARDINAL
ftr-474	1016	1	2038	CARDINAL
ftr-474	1017	1	20.2038-1(a	CARDINAL
ftr-474	1018	1	163	CARDINAL
ftr-474	1020	1	irc	PERSON
ftr-474	1020	2	2001(b)12	CARDINAL
ftr-474	1021	1	164	CARDINAL
ftr-474	1022	1	23.9392%	PERCENT
ftr-474	1023	1	17	CARDINAL
ftr-474	1023	2	al	ORG
ftr-474	1024	1	supra	PERSON
ftr-474	1024	2	76	CARDINAL
ftr-474	1025	1	1994	DATE
ftr-474	1025	2	florida	GPE
ftr-474	1025	3	36,741	MONEY
ftr-474	1025	4	109,669	MONEY
ftr-474	1026	1	'65	DATE
ftr-474	1026	2	7,182	MONEY
ftr-474	1027	1	156,925	MONEY
ftr-474	1027	2	47,078	MONEY
ftr-474	1027	3	109,847	MONEY
ftr-474	1028	1	'66	DATE
ftr-474	1028	2	deathtime	DATE
ftr-474	1028	3	10,515	MONEY
ftr-474	1028	4	156,925	MONEY
ftr-474	1028	5	146,410	MONEY
ftr-474	1028	6	10,337	MONEY
ftr-474	1028	7	only $178	MONEY
ftr-474	1029	1	67	CARDINAL
ftr-474	1030	1	10%	PERCENT
ftr-474	1030	2	annual	DATE
ftr-474	1030	3	146,410	MONEY
ftr-474	1030	4	1.14 x $	MONEY
ftr-474	1030	5	100,000	MONEY
ftr-474	1031	1	43,923	MONEY
ftr-474	1031	2	30%	PERCENT
ftr-474	1031	3	146,410	MONEY
ftr-474	1031	4	7,182	MONEY
ftr-474	1031	5	36,741	MONEY
ftr-474	1032	1	109,669	MONEY
ftr-474	1032	2	146,410	MONEY
ftr-474	1032	3	36,741	MONEY
ftr-474	1033	1	166	CARDINAL
ftr-474	1034	1	10%	PERCENT
ftr-474	1034	2	annual	DATE
ftr-474	1034	3	156,925	MONEY
ftr-474	1034	4	1.14 x $	MONEY
ftr-474	1034	5	107,182	MONEY
ftr-474	1035	1	47,078	MONEY
ftr-474	1035	2	30%	PERCENT
ftr-474	1035	3	156,925	MONEY
ftr-474	1036	1	109,847	MONEY
ftr-474	1036	2	$156,925 $	MONEY
ftr-474	1036	3	47,078	MONEY
ftr-474	1038	1	14 years	DATE
ftr-474	1038	2	$100,000 $	MONEY
ftr-474	1038	3	107,182	MONEY
ftr-474	1038	4	23,939	CARDINAL
ftr-474	1038	5	7,182	CARDINAL
ftr-474	1038	6	$379,750 $	MONEY
ftr-474	1038	7	407,023	MONEY
ftr-474	1038	8	113,925	CARDINAL
ftr-474	1038	9	122,107	CARDINAL
ftr-474	1038	10	7,182	CARDINAL
ftr-474	1038	11	106,743	CARDINAL
ftr-474	1038	12	273,007	CARDINAL
ftr-474	1039	1	10,337	MONEY
ftr-474	1039	2	3,155	MONEY
ftr-474	1039	3	30%	PERCENT
ftr-474	1039	4	10,515	MONEY
ftr-474	1039	5	7,182	MONEY
ftr-474	1040	1	168	CARDINAL
ftr-474	1041	1	stanley s. surrey et al.	PERSON
ftr-474	1041	2	27174	CARDINAL
ftr-474	1041	3	1987	DATE
ftr-474	1042	1	three years	DATE
ftr-474	1042	2	section 2702	LAW
ftr-474	1043	1	40%	PERCENT
ftr-474	1043	2	10%	PERCENT
ftr-474	1043	3	four years'6'	DATE
ftr-474	1043	4	14 years	DATE
ftr-474	1044	1	70	CARDINAL
ftr-474	1045	1	section 2001(b	LAW
ftr-474	1046	1	section 2702	LAW
ftr-474	1048	1	section 2702	LAW
ftr-474	1049	1	169	CARDINAL
ftr-474	1050	1	four years	DATE
ftr-474	1050	2	97,815	CARDINAL
ftr-474	1050	3	23,416	CARDINAL
ftr-474	1050	4	9,367	CARDINAL
ftr-474	1050	5	1	CARDINAL
ftr-474	1050	6	57.285 62,770	CARDINAL
ftr-474	1050	7	9,367	CARDINAL
ftr-474	1050	8	47.918 62,770	CARDINAL
ftr-474	1050	9	95,293	CARDINAL
ftr-474	1051	1	14 years	DATE
ftr-474	1052	1	23,416	CARDINAL
ftr-474	1052	2	9.367	CARDINAL
ftr-474	1052	3	371.453	MONEY
ftr-474	1052	4	148,581	CARDINAL
ftr-474	1052	5	162.809	MONEY
ftr-474	1052	6	9,367	CARDINAL
ftr-474	1052	7	139.214 162,809	CARDINAL
ftr-474	1052	8	232.239 244.214 19941	MONEY
ftr-474	1052	9	florida	GPE
ftr-474	1053	1	82,448	MONEY
ftr-474	1053	2	15 years	DATE
ftr-474	1053	3	82,448	MONEY
ftr-474	1053	4	30%	PERCENT
ftr-474	1053	5	24,734	MONEY
ftr-474	1054	1	15-year	DATE
ftr-474	1054	2	deathtime	DATE
ftr-474	1055	1	10%	PERCENT
ftr-474	1055	2	annual	DATE
ftr-474	1055	3	four years	DATE
ftr-474	1055	4	120,711	MONEY
ftr-474	1055	5	11,479	MONEY
ftr-474	1055	6	109,232	MONEY
ftr-474	1056	1	24,734	MONEY
ftr-474	1056	2	156,925	MONEY
ftr-474	1056	3	47,078	MONEY
ftr-474	1056	4	109,847	MONEY
ftr-474	1057	1	173	CARDINAL
ftr-474	1058	1	7 4	DATE
ftr-474	1058	2	40%	PERCENT
ftr-474	1058	3	section 2702	LAW
ftr-474	1058	4	171	CARDINAL
ftr-474	1059	1	107,182	MONEY
ftr-474	1060	1	section 2702	LAW
ftr-474	1061	1	172	CARDINAL
ftr-474	1062	1	10%	PERCENT
ftr-474	1062	2	annual	DATE
ftr-474	1062	3	120,711	MONEY
ftr-474	1062	4	1.14 x $	MONEY
ftr-474	1062	5	82,448	MONEY
ftr-474	1063	1	36,213	MONEY
ftr-474	1063	2	30%	PERCENT
ftr-474	1063	3	120,711	MONEY
ftr-474	1063	4	24,734	MONEY
ftr-474	1063	5	11,479	MONEY
ftr-474	1064	1	109,232	MONEY
ftr-474	1064	2	$120,711 $	MONEY
ftr-474	1064	3	11,479	MONEY
ftr-474	1065	1	173	CARDINAL
ftr-474	1066	1	166	CARDINAL
ftr-474	1066	2	174	CARDINAL
ftr-474	1067	1	14 years	DATE
ftr-474	1067	2	$ 82,448 $	MONEY
ftr-474	1067	3	107,182	MONEY
ftr-474	1067	4	82,448	CARDINAL
ftr-474	1067	5	24,734	CARDINAL
ftr-474	1067	6	$313,094 $	MONEY
ftr-474	1067	7	407,023	MONEY
ftr-474	1067	8	93,928	CARDINAL
ftr-474	1067	9	122,107	CARDINAL
ftr-474	1067	10	24,734	CARDINAL
ftr-474	1067	11	69,194	CARDINAL
ftr-474	1067	12	243,900 284,916	CARDINAL
ftr-474	1068	1	2:3	CARDINAL
ftr-474	1068	2	section 2702	LAW
ftr-474	1068	3	four	CARDINAL
ftr-474	1068	4	14 years	DATE
ftr-474	1069	1	76	DATE
ftr-474	1069	2	section 2702	LAW
ftr-474	1069	3	robinette, section 2702	ORG
ftr-474	1070	1	section 2702	LAW
ftr-474	1070	2	175	CARDINAL
ftr-474	1071	1	four years	DATE
ftr-474	1073	1	76,558	MONEY
ftr-474	1073	2	76,558	CARDINAL
ftr-474	1073	3	30,623	CARDINAL
ftr-474	1073	4	112.089	MONEY
ftr-474	1073	5	156.925	CARDINAL
ftr-474	1073	6	44,835 62,770	CARDINAL
ftr-474	1073	7	30,623	CARDINAL
ftr-474	1073	8	14.212 62.770	CARDINAL
ftr-474	1073	9	97,877	CARDINAL
ftr-474	1073	10	176	CARDINAL
ftr-474	1074	1	14 years	DATE
ftr-474	1075	1	76,558	CARDINAL
ftr-474	1075	2	76,558	CARDINAL
ftr-474	1075	3	30,623	CARDINAL
ftr-474	1075	4	5407,023	CARDINAL
ftr-474	1075	5	116.292	CARDINAL
ftr-474	1075	6	162,809	CARDINAL
ftr-474	1075	7	30,623	CARDINAL
ftr-474	1075	8	85,669	CARDINAL
ftr-474	1075	9	205,061 244.214 177	QUANTITY
ftr-474	1076	1	section 2702	LAW
ftr-474	1079	1	8395, 1992-1	DATE
ftr-474	1079	2	316	CARDINAL
ftr-474	1079	3	318	CARDINAL
ftr-474	1081	1	998	CARDINAL
ftr-474	1081	2	999	CARDINAL
ftr-474	1082	1	zero	CARDINAL
ftr-474	1083	1	1994	DATE
ftr-474	1083	2	florida	GPE
ftr-474	1084	1	section 2702	LAW
ftr-474	1085	1	section 2702	LAW
ftr-474	1085	2	one	CARDINAL
ftr-474	1086	1	section 2702	LAW
ftr-474	1087	1	179	CARDINAL
ftr-474	1087	2	section 2702	LAW
ftr-474	1088	1	section 2702	LAW
ftr-474	1088	2	many years	DATE
ftr-474	1088	3	178	CARDINAL
ftr-474	1090	1	179	CARDINAL
ftr-474	1091	1	2702(a)(2)(b	CARDINAL
ftr-474	1092	1	2702(c)(4	CARDINAL
ftr-474	1093	1	section 2702	LAW
ftr-474	1093	2	2702(a)(3)(a)(ii	CARDINAL
ftr-474	1094	1	2702(a)(1	CARDINAL
ftr-474	1095	1	180	CARDINAL
ftr-474	1098	1	senate	ORG
ftr-474	1099	1	91st cong.	ORG
ftr-474	1099	2	1st	ORDINAL
ftr-474	1100	1	u.s. treasury	ORG
ftr-474	1100	2	351	CARDINAL
ftr-474	1101	1	1969	DATE
ftr-474	1102	1	1969	DATE
ftr-474	1102	2	carl s. shoup	PERSON
ftr-474	1102	3	greenwood	ORG
ftr-474	1102	4	1980	DATE
ftr-474	1102	5	2	CARDINAL
ftr-474	1102	6	374-83	CARDINAL
ftr-474	1102	7	1984	DATE
ftr-474	1103	1	1984	DATE
ftr-474	1103	2	u.s.	GPE
ftr-474	1103	3	1947	DATE
ftr-474	1103	4	american bar association	ORG
ftr-474	1103	5	41	CARDINAL
ftr-474	1104	1	395	CARDINAL
ftr-474	1104	2	1988	DATE
ftr-474	1105	1	hereinafter aba	PERSON
ftr-474	1105	2	a. james casner	PERSON
ftr-474	1105	3	american law institute	ORG
ftr-474	1105	4	1969	DATE
ftr-474	1106	1	a. james casner	PERSON
ftr-474	1106	2	american law institute federal estate	ORG
ftr-474	1106	3	22	CARDINAL
ftr-474	1107	1	515	CARDINAL
ftr-474	1107	2	1967	DATE
ftr-474	1108	1	adrian w. dewind	PERSON
ftr-474	1108	2	38	CARDINAL
ftr-474	1109	1	l. rev	PERSON
ftr-474	1109	2	79	CARDINAL
ftr-474	1109	3	1950	DATE
ftr-474	1109	4	joseph m. dodge	PERSON
ftr-474	1109	5	43	CARDINAL
ftr-474	1109	6	241	CARDINAL
ftr-474	1109	7	1988	DATE
ftr-474	1109	8	john t. gaubatz	PERSON
ftr-474	1109	9	63	CARDINAL
ftr-474	1109	10	iowa	GPE
ftr-474	1109	11	l. rev	PERSON
ftr-474	1109	12	85	CARDINAL
ftr-474	1109	13	1977	DATE
ftr-474	1109	14	erwin n. griswold	PERSON
ftr-474	1109	15	56	CARDINAL
ftr-474	1110	1	l. rev	PERSON
ftr-474	1110	2	337	CARDINAL
ftr-474	1110	3	1942	DATE
ftr-474	1110	4	harry l. gutman	PERSON
ftr-474	1110	5	41	CARDINAL
ftr-474	1111	1	653	CARDINAL
ftr-474	1111	2	1988	DATE
ftr-474	1112	1	harry l. gutman	PERSON
ftr-474	1112	2	section 2702	LAW
ftr-474	1115	1	section 2702	LAW
ftr-474	1116	1	first	ORDINAL
ftr-474	1119	1	82	CARDINAL
ftr-474	1119	2	erta	DATE
ftr-474	1119	3	69 va	GPE
ftr-474	1120	1	l. rev	PERSON
ftr-474	1120	2	1183	CARDINAL
ftr-474	1120	3	1983	DATE
ftr-474	1122	1	jerome kurtz & stanley s. surrey	ORG
ftr-474	1122	2	1969	DATE
ftr-474	1122	3	70	CARDINAL
ftr-474	1123	1	l. rev	PERSON
ftr-474	1123	2	1365	CARDINAL
ftr-474	1123	3	1970	DATE
ftr-474	1123	4	stanley s. surrey	PERSON
ftr-474	1124	1	38	CARDINAL
ftr-474	1125	1	l. rev	PERSON
ftr-474	1125	2	1	CARDINAL
ftr-474	1126	1	181	CARDINAL
ftr-474	1127	1	25%	PERCENT
ftr-474	1127	2	100	MONEY
ftr-474	1127	3	25	MONEY
ftr-474	1128	1	125	MONEY
ftr-474	1128	2	s100	CARDINAL
ftr-474	1129	1	20%	PERCENT
ftr-474	1129	2	25%	PERCENT
ftr-474	1129	3	25/100	CARDINAL
ftr-474	1131	1	michael j. graetz	PERSON
ftr-474	1131	2	92	CARDINAL
ftr-474	1132	1	l. rev	PERSON
ftr-474	1132	2	1575	CARDINAL
ftr-474	1132	3	1583	DATE
ftr-474	1132	4	1979	DATE
ftr-474	1133	1	182	CARDINAL
ftr-474	1138	1	180	CARDINAL
ftr-474	1138	2	656	CARDINAL
ftr-474	1138	3	aba	PERSON
ftr-474	1138	4	180	CARDINAL
ftr-474	1138	5	403	CARDINAL
ftr-474	1138	6	ronald d. aucutt	PERSON
ftr-474	1138	7	42	CARDINAL
ftr-474	1139	1	343	CARDINAL
ftr-474	1139	2	34548	DATE
ftr-474	1139	3	1989	DATE
ftr-474	1139	4	paul b. stephan iii	PERSON
ftr-474	1139	5	72 va	GPE
ftr-474	1140	1	l. rev	PERSON
ftr-474	1140	2	1471	CARDINAL
ftr-474	1140	3	1480-90	CARDINAL
ftr-474	1140	4	1986	DATE
ftr-474	1141	1	19941	DATE
ftr-474	1141	2	florida	GPE
ftr-474	1141	3	section 2001(b	LAW
ftr-474	1142	1	section 2702	LAW
ftr-474	1143	1	more than one	CARDINAL
ftr-474	1145	1	5	CARDINAL
ftr-474	1145	2	6	CARDINAL
ftr-474	1145	3	183	CARDINAL
ftr-474	1147	1	1969	DATE
ftr-474	1147	2	180	CARDINAL
ftr-474	1147	3	355	CARDINAL
ftr-474	1147	4	369	CARDINAL
ftr-474	1147	5	101-102	CARDINAL
ftr-474	1148	1	101st	ORG
ftr-474	1148	2	2d	CARDINAL
ftr-474	1149	1	36	CARDINAL
ftr-474	1149	2	39	DATE
ftr-474	1149	3	41	CARDINAL
ftr-474	1149	4	apr. 24, 1990	DATE
ftr-474	1149	5	kenneth w. gideon	PERSON
ftr-474	1149	6	1984	DATE
ftr-474	1149	7	180	CARDINAL
ftr-474	1149	8	377	CARDINAL
ftr-474	1149	9	dodge	ORG
ftr-474	1149	10	supra	PERSON
ftr-474	1149	11	180	CARDINAL
ftr-474	1149	12	340	CARDINAL
ftr-474	1149	13	180	CARDINAL
ftr-474	1149	14	656	CARDINAL
ftr-474	1150	1	theodore s.	PERSON
ftr-474	1150	2	51	CARDINAL
ftr-474	1151	1	l. rev	PERSON
ftr-474	1151	2	34	CARDINAL
ftr-474	1151	3	59	CARDINAL
ftr-474	1151	4	1984	DATE
ftr-474	1155	1	180	CARDINAL
ftr-474	1155	2	87	DATE
ftr-474	1156	1	184	CARDINAL
ftr-474	1157	1	90,000	MONEY
ftr-474	1157	2	21,000	MONEY
ftr-474	1157	3	90,000	MONEY
ftr-474	1157	4	28% to 30%	PERCENT
ftr-474	1157	5	over $100,000	MONEY
ftr-474	1158	1	2001(c)(1	CARDINAL
ftr-474	1159	1	two	CARDINAL
ftr-474	1159	2	76,200	MONEY
ftr-474	1159	3	23,800	MONEY
ftr-474	1159	4	100,000	MONEY
ftr-474	1159	5	13,800	MONEY
ftr-474	1159	6	30%	PERCENT
ftr-474	1159	7	19,714	MONEY
ftr-474	1159	8	13,800/(1	MONEY
ftr-474	1160	1	90,000	MONEY
ftr-474	1160	2	119,714	MONEY
ftr-474	1160	3	76,200	MONEY
ftr-474	1160	4	19,714	MONEY
ftr-474	1160	5	29,714	MONEY
ftr-474	1161	1	185	CARDINAL
ftr-474	1161	2	183	CARDINAL
ftr-474	1161	3	70-74	DATE
ftr-474	1161	4	89	CARDINAL
ftr-474	1162	1	186	CARDINAL
ftr-474	1163	1	three years	DATE
ftr-474	1165	1	supra	PERSON
ftr-474	1165	2	30	CARDINAL
ftr-474	1165	3	14-15	CARDINAL
ftr-474	1165	4	joseph isenbergh	PERSON
ftr-474	1165	5	51	CARDINAL
ftr-474	1166	1	l. rev	PERSON
ftr-474	1166	2	91	CARDINAL
ftr-474	1166	3	91-96	PERCENT
ftr-474	1166	4	1984	DATE
ftr-474	1167	1	2:3	CARDINAL
ftr-474	1167	2	section 2702	LAW
ftr-474	1170	1	88	CARDINAL
ftr-474	1172	1	deathtime	DATE
ftr-474	1175	1	section 2001(b	LAW
ftr-474	1176	1	section 2702	LAW
ftr-474	1178	1	187	CARDINAL
ftr-474	1179	1	183	CARDINAL
ftr-474	1179	2	75	CARDINAL
ftr-474	1180	1	552,000	MONEY
ftr-474	1180	2	192,800	MONEY
ftr-474	1180	3	359,200	MONEY
ftr-474	1180	4	55%	PERCENT
ftr-474	1180	5	first	ORDINAL
ftr-474	1181	1	2001(c)(1	CARDINAL
ftr-474	1181	2	2010(a	CARDINAL
ftr-474	1182	1	supra	PERSON
ftr-474	1182	2	30	CARDINAL
ftr-474	1183	1	13	CARDINAL
ftr-474	1184	1	one	CARDINAL
ftr-474	1185	1	dodge	ORG
ftr-474	1186	1	supra	PERSON
ftr-474	1186	2	180	CARDINAL
ftr-474	1186	3	340-43	CARDINAL
ftr-474	1187	1	188	CARDINAL
ftr-474	1188	1	dodge	ORG
ftr-474	1188	2	supra	PERSON
ftr-474	1188	3	180	CARDINAL
ftr-474	1189	1	264	CARDINAL
ftr-474	1189	2	supra	PERSON
ftr-474	1189	3	30	CARDINAL
ftr-474	1189	4	2	CARDINAL
ftr-474	1189	5	183	CARDINAL
ftr-474	1189	6	39	CARDINAL
ftr-474	1189	7	189	CARDINAL
ftr-474	1191	1	2042	CARDINAL
ftr-474	1191	2	three years	DATE
ftr-474	1191	3	2040(a	CARDINAL
ftr-474	1192	1	190	CARDINAL
ftr-474	1193	1	supra	PERSON
ftr-474	1193	2	164	CARDINAL
ftr-474	1194	1	19941	DATE
ftr-474	1194	2	florida	GPE
ftr-474	1195	1	deathtime	DATE
ftr-474	1200	1	'93	DATE
ftr-474	1201	1	100	MONEY
ftr-474	1201	2	40%	PERCENT
ftr-474	1202	1	100	MONEY
ftr-474	1202	2	40	MONEY
ftr-474	1202	3	60	MONEY
ftr-474	1203	1	50%	PERCENT
ftr-474	1203	2	150	MONEY
ftr-474	1203	3	60	MONEY
ftr-474	1203	4	90	MONEY
ftr-474	1204	1	the same 50%	PERCENT
ftr-474	1204	2	two	CARDINAL
ftr-474	1205	1	1	CARDINAL
ftr-474	1206	1	karen c. burke	PERSON
ftr-474	1206	2	1988	DATE
ftr-474	1206	3	section 2036(c	LAW
ftr-474	1206	4	31	CARDINAL
ftr-474	1206	5	mary l. rev	PERSON
ftr-474	1206	6	67	CARDINAL
ftr-474	1206	7	139	CARDINAL
ftr-474	1206	8	1989	DATE
ftr-474	1207	1	191	CARDINAL
ftr-474	1211	1	192	CARDINAL
ftr-474	1213	1	1969	DATE
ftr-474	1213	2	180	CARDINAL
ftr-474	1213	3	36465	DATE
ftr-474	1213	4	384	CARDINAL
ftr-474	1213	5	1984	DATE
ftr-474	1213	6	180	CARDINAL
ftr-474	1213	7	378-80	CARDINAL
ftr-474	1213	8	aba	ORG
ftr-474	1213	9	180	CARDINAL
ftr-474	1213	10	404	CARDINAL
ftr-474	1213	11	180	CARDINAL
ftr-474	1213	12	41	CARDINAL
ftr-474	1213	13	dodge	ORG
ftr-474	1213	14	supra	PERSON
ftr-474	1213	15	180	CARDINAL
ftr-474	1213	16	267-79	CARDINAL
ftr-474	1213	17	286	CARDINAL
ftr-474	1213	18	300-04	CARDINAL
ftr-474	1213	19	308	CARDINAL
ftr-474	1213	20	313	CARDINAL
ftr-474	1213	21	180	CARDINAL
ftr-474	1213	22	92	CARDINAL
ftr-474	1213	23	180	CARDINAL
ftr-474	1213	24	674-81	CARDINAL
ftr-474	1213	25	193	CARDINAL
ftr-474	1214	1	alvin c. warren	PERSON
ftr-474	1214	2	jr.	PERSON
ftr-474	1214	3	39	CARDINAL
ftr-474	1214	4	499	CARDINAL
ftr-474	1214	5	500-01	PERCENT
ftr-474	1214	6	1986	DATE
ftr-474	1215	1	section 2702	LAW
ftr-474	1219	1	section 2702	LAW
ftr-474	1222	1	194	CARDINAL
ftr-474	1223	1	40%	PERCENT
ftr-474	1223	2	20%	PERCENT
ftr-474	1223	3	50%	PERCENT
ftr-474	1223	4	100%	PERCENT
ftr-474	1223	5	$100 $120 $150 5200	MONEY
ftr-474	1223	6	100%	PERCENT
ftr-474	1223	7	40	CARDINAL
ftr-474	1223	8	60 80 40%	PERCENT
ftr-474	1223	9	60	CARDINAL
ftr-474	1223	10	90	CARDINAL
ftr-474	1223	11	120 60%	PERCENT
ftr-474	1223	12	195	DATE
ftr-474	1226	1	196	CARDINAL
ftr-474	1229	1	25.2511-2(b	CARDINAL
ftr-474	1232	1	25.2511-2(c	CARDINAL
ftr-474	1234	1	197	CARDINAL
ftr-474	1236	1	supra	PERSON
ftr-474	1236	2	63	CARDINAL
ftr-474	1236	3	198	CARDINAL
ftr-474	1238	1	1969	DATE
ftr-474	1238	2	180	CARDINAL
ftr-474	1238	3	361	CARDINAL
ftr-474	1238	4	372	CARDINAL
ftr-474	1238	5	384	CARDINAL
ftr-474	1238	6	1984	DATE
ftr-474	1239	1	180	CARDINAL
ftr-474	1239	2	378	CARDINAL
ftr-474	1239	3	aba	ORG
ftr-474	1239	4	180	CARDINAL
ftr-474	1240	1	404	CARDINAL
ftr-474	1240	2	180	CARDINAL
ftr-474	1241	1	41	CARDINAL
ftr-474	1241	2	dodge	ORG
ftr-474	1241	3	supra	PERSON
ftr-474	1241	4	180	CARDINAL
ftr-474	1241	5	281	CARDINAL
ftr-474	1241	6	180	CARDINAL
ftr-474	1241	7	92-101	CARDINAL
ftr-474	1242	1	180	CARDINAL
ftr-474	1242	2	674-81	CARDINAL
ftr-474	1242	3	180	CARDINAL
ftr-474	1243	1	125659	DATE
ftr-474	1243	2	florida	GPE
ftr-474	1245	1	years	DATE
ftr-474	1247	1	one	CARDINAL
ftr-474	1250	1	3	CARDINAL
ftr-474	1250	2	199	CARDINAL
ftr-474	1252	1	irc §§ 2612(a	ORG
ftr-474	1252	2	2622	CARDINAL
ftr-474	1252	3	2642(f	CARDINAL
ftr-474	1253	1	200	CARDINAL
ftr-474	1255	1	201	CARDINAL
ftr-474	1257	1	dickman v. commissioner	ORG
ftr-474	1257	2	465	CARDINAL
ftr-474	1257	3	330	CARDINAL
ftr-474	1257	4	333	CARDINAL
ftr-474	1257	5	1984	DATE
ftr-474	1257	6	jewett v. commissioner	PERSON
ftr-474	1257	7	455	CARDINAL
ftr-474	1257	8	305	CARDINAL
ftr-474	1257	9	1982	DATE
ftr-474	1257	10	v. disston	PERSON
ftr-474	1257	11	325	CARDINAL
ftr-474	1257	12	442	CARDINAL
ftr-474	1257	13	446	CARDINAL
ftr-474	1258	1	202	CARDINAL
ftr-474	1260	1	25.2511-2(b	CARDINAL
ftr-474	1261	1	203	CARDINAL
ftr-474	1262	1	25.2511-2(f	QUANTITY
ftr-474	1262	2	2621	CARDINAL
ftr-474	1263	1	section 2702	LAW
ftr-474	1264	1	5	CARDINAL
ftr-474	1268	1	204	CARDINAL
ftr-474	1269	1	one	CARDINAL
ftr-474	1269	2	annual	DATE
ftr-474	1272	1	180	CARDINAL
ftr-474	1273	1	657-60	CARDINAL
ftr-474	1273	2	180	CARDINAL
ftr-474	1274	1	1244	CARDINAL
ftr-474	1274	2	robert b. smith	PERSON
ftr-474	1276	1	fla	GPE
ftr-474	1277	1	361	CARDINAL
ftr-474	1277	2	431	CARDINAL
ftr-474	1277	3	1993	DATE
ftr-474	1278	1	205	CARDINAL
ftr-474	1279	1	180	CARDINAL
ftr-474	1280	1	676	CARDINAL
ftr-474	1280	2	206	CARDINAL
ftr-474	1281	1	1969	DATE
ftr-474	1281	2	180	CARDINAL
ftr-474	1281	3	365	CARDINAL
ftr-474	1281	4	386	CARDINAL
ftr-474	1281	5	1984	DATE
ftr-474	1281	6	180	CARDINAL
ftr-474	1281	7	379	CARDINAL
ftr-474	1281	8	aba	ORG
ftr-474	1282	1	supra	PERSON
ftr-474	1282	2	180	CARDINAL
ftr-474	1282	3	405-07	CARDINAL
ftr-474	1282	4	ali	PERSON
ftr-474	1282	5	180	CARDINAL
ftr-474	1282	6	41-43	CARDINAL
ftr-474	1282	7	46	DATE
ftr-474	1282	8	180	CARDINAL
ftr-474	1282	9	98101	DATE
ftr-474	1282	10	180	CARDINAL
ftr-474	1282	11	207	CARDINAL
ftr-474	1283	1	supra	PERSON
ftr-474	1283	2	61	CARDINAL
ftr-474	1284	1	208	CARDINAL
ftr-474	1289	1	209	CARDINAL
ftr-474	1291	1	19941	DATE
ftr-474	1291	2	florida	GPE
ftr-474	1291	3	section 2702.210 v. conclusion	LAW
ftr-474	1291	4	section 2702	LAW
ftr-474	1294	1	chapter 14,211	LAW
ftr-474	1294	2	section 2702	LAW
ftr-474	1296	1	section 2702	LAW
ftr-474	1296	2	zero	CARDINAL
ftr-474	1298	1	zero	CARDINAL
ftr-474	1300	1	section 2702	LAW
ftr-474	1302	1	supra	PERSON
ftr-474	1302	2	30	CARDINAL
ftr-474	1302	3	12	CARDINAL
ftr-474	1302	4	14	DATE
ftr-474	1302	5	16	CARDINAL
ftr-474	1302	6	210	CARDINAL
ftr-474	1304	1	1990	DATE
ftr-474	1305	1	1990	DATE
ftr-474	1305	2	congress	ORG
ftr-474	1305	3	chapter 14	LAW
ftr-474	1306	1	2	CARDINAL
ftr-474	1307	1	michael j. graetz	PERSON
ftr-474	1307	2	93	CARDINAL
ftr-474	1307	3	yale l.j	PERSON
ftr-474	1307	4	259	CARDINAL
ftr-474	1307	5	259-73	CARDINAL
ftr-474	1307	6	1983	DATE
ftr-474	1307	7	180	CARDINAL
ftr-474	1307	8	1197-1207	CARDINAL
ftr-474	1307	9	byrle m. abbin	PERSON
ftr-474	1307	10	25	CARDINAL
ftr-474	1310	1	4 (1991	DATE
ftr-474	1311	1	211	CARDINAL
ftr-474	1311	2	irc §§ 2701	ORG
ftr-474	1311	3	2703	DATE
ftr-474	1311	4	2704	CARDINAL
ftr-474	1311	5	658	CARDINAL
ftr-474	1311	6	999	CARDINAL
ftr-474	1311	7	1001-02	DATE
ftr-474	1311	8	5th	ORDINAL
ftr-474	1311	9	1981	DATE
ftr-474	1313	1	93-12	CARDINAL
ftr-474	1314	1	202	CARDINAL
ftr-474	1315	1	section 2702	LAW
ftr-474	1315	2	section 2702	LAW
ftr-474	1316	1	section 2702	LAW
ftr-474	1319	1	first	ORDINAL
ftr-474	1319	2	section 2702	LAW
ftr-474	1320	1	212	CARDINAL
ftr-474	1323	1	john t. gaubatz	PERSON
ftr-474	1324	1	12	CARDINAL
ftr-474	1324	2	1 (1992	DATE
ftr-474	1325	1	19941	DATE