id	sid	eid	entity	type
ftr-477	1	1	florida	GPE
ftr-477	1	2	2 1995	CARDINAL
ftr-477	1	3	6	CARDINAL
ftr-477	2	1	douglas a. kahn*	PERSON
ftr-477	3	1	1	CARDINAL
ftr-477	5	1	a.	PERSON
ftr-477	8	1	d.	NORP
ftr-477	12	1	a. containment	PERSON
ftr-477	13	1	b.	PERSON
ftr-477	16	1	1	CARDINAL
ftr-477	17	1	2	CARDINAL
ftr-477	18	1	3	CARDINAL
ftr-477	18	2	e. icome-connected	PERSON
ftr-477	18	3	329	CARDINAL
ftr-477	18	4	330	CARDINAL
ftr-477	18	5	330	CARDINAL
ftr-477	18	6	332	CARDINAL
ftr-477	18	7	335	CARDINAL
ftr-477	18	8	336	CARDINAL
ftr-477	19	1	337	CARDINAL
ftr-477	19	2	340	CARDINAL
ftr-477	19	3	340	CARDINAL
ftr-477	20	1	341	CARDINAL
ftr-477	21	1	347	CARDINAL
ftr-477	21	2	348	CARDINAL
ftr-477	21	3	348	CARDINAL
ftr-477	22	1	349	CARDINAL
ftr-477	23	1	352	CARDINAL
ftr-477	23	2	352 1	DATE
ftr-477	24	1	353 2	CARDINAL
ftr-477	25	1	353	CARDINAL
ftr-477	25	2	356	CARDINAL
ftr-477	25	3	358	CARDINAL
ftr-477	26	1	burke	PERSON
ftr-477	26	2	360	CARDINAL
ftr-477	26	3	366	CARDINAL
ftr-477	27	1	366 1	CARDINAL
ftr-477	29	1	367 2	CARDINAL
ftr-477	29	2	pre-1989	DATE
ftr-477	30	1	370 3	CARDINAL
ftr-477	30	2	371	CARDINAL
ftr-477	30	3	paul g. kauper	PERSON
ftr-477	30	4	university of michigan law school	ORG
ftr-477	31	1	bruce frier	PERSON
ftr-477	31	2	rebecca eisenberg	PERSON
ftr-477	32	1	328	CARDINAL
ftr-477	32	2	florida	GPE
ftr-477	32	3	2:6	CARDINAL
ftr-477	33	1	1989	DATE
ftr-477	33	2	371	CARDINAL
ftr-477	33	3	378	CARDINAL
ftr-477	33	4	burke	ORG
ftr-477	33	5	381	CARDINAL
ftr-477	33	6	i.	PERSON
ftr-477	33	7	1919	DATE
ftr-477	33	8	1918	DATE
ftr-477	34	1	section 104(a)(2	LAW
ftr-477	35	1	age of 75 years	DATE
ftr-477	36	1	section 104(a)(2	LAW
ftr-477	40	1	the supreme court	ORG
ftr-477	40	2	1992	DATE
ftr-477	40	3	united states v. burke,3	GPE
ftr-477	40	4	section 104(a)(2	LAW
ftr-477	42	1	1984	DATE
ftr-477	43	1	burke	PERSON
ftr-477	44	1	burke	PERSON
ftr-477	45	1	1967	DATE
ftr-477	47	1	1	CARDINAL
ftr-477	47	2	1918	DATE
ftr-477	49	1	65	CARDINAL
ftr-477	50	1	40	CARDINAL
ftr-477	50	2	1057	CARDINAL
ftr-477	50	3	1066	DATE
ftr-477	50	4	1919	DATE
ftr-477	51	1	2	CARDINAL
ftr-477	52	1	1.104-1(a	CARDINAL
ftr-477	53	1	3	CARDINAL
ftr-477	53	2	112	CARDINAL
ftr-477	53	3	s. ct.	PERSON
ftr-477	53	4	1867	DATE
ftr-477	53	5	1992	DATE
ftr-477	54	1	4.	CARDINAL
ftr-477	55	1	1.104-1(c	CARDINAL
ftr-477	56	1	5	CARDINAL
ftr-477	56	2	26	CARDINAL
ftr-477	56	3	1119	CARDINAL
ftr-477	56	4	5th	ORDINAL
ftr-477	57	1	115	CARDINAL
ftr-477	57	2	s. ct	PERSON
ftr-477	58	1	507	CARDINAL
ftr-477	58	2	1994	DATE
ftr-477	59	1	19951	DATE
ftr-477	59	2	florida	GPE
ftr-477	60	1	section 104(a)(2	LAW
ftr-477	64	1	the supreme court's	ORG
ftr-477	64	2	burke	PERSON
ftr-477	66	1	vi	PERSON
ftr-477	68	1	history a.	PERSON
ftr-477	68	2	treasury	ORG
ftr-477	68	3	1918	DATE
ftr-477	68	4	6	CARDINAL
ftr-477	71	1	33	DATE
ftr-477	72	1	4	CARDINAL
ftr-477	73	1	dec	DATE
ftr-477	75	1	8 (1918	DATE
ftr-477	77	1	margaret henning	PERSON
ftr-477	77	2	45	CARDINAL
ftr-477	78	1	783	CARDINAL
ftr-477	78	2	784	CARDINAL
ftr-477	78	3	1992	DATE
ftr-477	78	4	james c. moser	PERSON
ftr-477	78	5	jr.	PERSON
ftr-477	78	6	miller v. commissioner	PERSON
ftr-477	80	1	section 104(a)(2	LAW
ftr-477	80	2	44	CARDINAL
ftr-477	81	1	l. rev	PERSON
ftr-477	81	2	167	CARDINAL
ftr-477	81	3	173	CARDINAL
ftr-477	81	4	1991	DATE
ftr-477	82	1	7	CARDINAL
ftr-477	82	2	31	CARDINAL
ftr-477	83	1	304	CARDINAL
ftr-477	83	2	308	CARDINAL
ftr-477	83	3	1918	DATE
ftr-477	84	1	doyle v. mitchell bros. co.	ORG
ftr-477	84	2	247	CARDINAL
ftr-477	84	3	u.s.	GPE
ftr-477	84	4	179	CARDINAL
ftr-477	84	5	185	CARDINAL
ftr-477	84	6	1918	DATE
ftr-477	85	1	2:6	CARDINAL
ftr-477	86	1	1918	DATE
ftr-477	86	2	1919	DATE
ftr-477	89	1	first	ORDINAL
ftr-477	89	2	section 104(a)(2	LAW
ftr-477	89	3	congress	ORG
ftr-477	91	1	only a few years later	DATE
ftr-477	92	1	3	CARDINAL
ftr-477	92	2	8	CARDINAL
ftr-477	93	1	2747	CARDINAL
ftr-477	94	1	dec	DATE
ftr-477	96	1	457	CARDINAL
ftr-477	96	2	1918	DATE
ftr-477	97	1	9	CARDINAL
ftr-477	97	2	1918	DATE
ftr-477	99	1	65	CARDINAL
ftr-477	100	1	40	CARDINAL
ftr-477	100	2	1057	CARDINAL
ftr-477	100	3	1066	DATE
ftr-477	100	4	1919	DATE
ftr-477	101	1	10	CARDINAL
ftr-477	102	1	767	CARDINAL
ftr-477	102	2	65th	CARDINAL
ftr-477	102	3	2d	CARDINAL
ftr-477	103	1	9-10	CARDINAL
ftr-477	104	1	1939-1	DATE
ftr-477	104	2	2	CARDINAL
ftr-477	104	3	92	CARDINAL
ftr-477	104	4	11	CARDINAL
ftr-477	107	1	1384	CARDINAL
ftr-477	107	2	2	CARDINAL
ftr-477	107	3	mem	PERSON
ftr-477	107	4	957	CARDINAL
ftr-477	107	5	1	CARDINAL
ftr-477	108	1	12	CARDINAL
ftr-477	111	1	132	CARDINAL
ftr-477	113	1	74	CARDINAL
ftr-477	113	2	1974-1	DATE
ftr-477	114	1	13	CARDINAL
ftr-477	114	2	hawkins	PERSON
ftr-477	114	3	6 b.t.a	QUANTITY
ftr-477	114	4	1023	CARDINAL
ftr-477	114	5	1024	DATE
ftr-477	114	6	1927	DATE
ftr-477	115	1	acq.. vi-i	PERSON
ftr-477	115	2	14 (1928	DATE
ftr-477	117	1	19951	DATE
ftr-477	117	2	florida	GPE
ftr-477	118	1	section 104(a)(2	LAW
ftr-477	120	1	some 45 years later	DATE
ftr-477	121	1	14	CARDINAL
ftr-477	121	2	the supreme court	ORG
ftr-477	121	3	1992	DATE
ftr-477	121	4	the supreme court	ORG
ftr-477	121	5	section 104(a)(2	LAW
ftr-477	121	6	scalia	PERSON
ftr-477	123	1	1920	DATE
ftr-477	123	2	macomber	DATE
ftr-477	123	3	the supreme court	ORG
ftr-477	124	1	' 6	DATE
ftr-477	124	2	some years	DATE
ftr-477	126	1	7	CARDINAL
ftr-477	126	2	the supreme court	ORG
ftr-477	126	3	1955	DATE
ftr-477	126	4	glenshaw glass	PERSON
ftr-477	127	1	' 8	DATE
ftr-477	128	1	1918	DATE
ftr-477	129	1	14	CARDINAL
ftr-477	130	1	seay v. commissioner	PERSON
ftr-477	130	2	58	CARDINAL
ftr-477	130	3	1972	DATE
ftr-477	130	4	acq.	GPE
ftr-477	130	5	1972-2	DATE
ftr-477	130	6	3	CARDINAL
ftr-477	131	1	1955	DATE
ftr-477	132	1	the supreme court's	ORG
ftr-477	132	2	glenshaw glass	PERSON
ftr-477	132	3	348	CARDINAL
ftr-477	132	4	426	CARDINAL
ftr-477	132	5	1955	DATE
ftr-477	133	1	15	CARDINAL
ftr-477	133	2	united states	GPE
ftr-477	133	3	burke	PERSON
ftr-477	133	4	112	CARDINAL
ftr-477	133	5	s. ct.	PERSON
ftr-477	133	6	1867, 1871 (	DATE
ftr-477	133	7	1992	DATE
ftr-477	134	1	16	CARDINAL
ftr-477	135	1	252	CARDINAL
ftr-477	135	2	u.s.	GPE
ftr-477	135	3	189	CARDINAL
ftr-477	135	4	207	CARDINAL
ftr-477	135	5	1920	DATE
ftr-477	136	1	17	CARDINAL
ftr-477	137	1	highland farms corp.	ORG
ftr-477	137	2	42 b.t.a	QUANTITY
ftr-477	137	3	1314	DATE
ftr-477	137	4	1322	DATE
ftr-477	137	5	1940	DATE
ftr-477	137	6	acq.	GPE
ftr-477	138	1	1941-1	DATE
ftr-477	138	2	5	CARDINAL
ftr-477	138	3	18	CARDINAL
ftr-477	139	1	v. glenshaw glass co.	PERSON
ftr-477	139	2	348	CARDINAL
ftr-477	139	3	426	CARDINAL
ftr-477	139	4	431	CARDINAL
ftr-477	139	5	1955	DATE
ftr-477	141	1	glenshaw glass	PERSON
ftr-477	142	1	9	CARDINAL
ftr-477	142	2	75	CARDINAL
ftr-477	142	3	section 104(a)(2	LAW
ftr-477	143	1	nature.2 1	DATE
ftr-477	143	2	two	CARDINAL
ftr-477	143	3	1983	DATE
ftr-477	143	4	75-45	DATE
ftr-477	143	5	ninth	ORDINAL
ftr-477	143	6	section 104(a)(2	LAW
ftr-477	143	7	section 104(a)(2	LAW
ftr-477	143	8	ninth	ORDINAL
ftr-477	144	1	84-108	CARDINAL
ftr-477	144	2	75-45	DATE
ftr-477	144	3	section 104(a)(2	LAW
ftr-477	145	1	84-108	CARDINAL
ftr-477	145	2	two	CARDINAL
ftr-477	146	1	one	CARDINAL
ftr-477	147	1	section 104(a)(2	LAW
ftr-477	148	1	second	ORDINAL
ftr-477	150	1	19	CARDINAL
ftr-477	151	1	58	CARDINAL
ftr-477	151	2	1958-2	DATE
ftr-477	151	3	85	CARDINAL
ftr-477	151	4	1985-2	DATE
ftr-477	151	5	51	CARDINAL
ftr-477	151	6	20	CARDINAL
ftr-477	151	7	1975-1	DATE
ftr-477	151	8	47	DATE
ftr-477	152	1	84-108	CARDINAL
ftr-477	152	2	1984-2	DATE
ftr-477	152	3	32	CARDINAL
ftr-477	152	4	21	CARDINAL
ftr-477	155	1	84-108	CARDINAL
ftr-477	155	2	1984-2	DATE
ftr-477	155	3	32	CARDINAL
ftr-477	155	4	34	DATE
ftr-477	155	5	22	CARDINAL
ftr-477	156	1	church v. commissioner	ORG
ftr-477	156	2	80	CARDINAL
ftr-477	156	3	1104	DATE
ftr-477	156	4	1110	CARDINAL
ftr-477	156	5	1983	DATE
ftr-477	156	6	roemer v. commissioner	ORG
ftr-477	156	7	716	CARDINAL
ftr-477	156	8	693	CARDINAL
ftr-477	156	9	700	CARDINAL
ftr-477	156	10	9th	ORDINAL
ftr-477	156	11	1983	DATE
ftr-477	157	1	23.	CARDINAL
ftr-477	157	2	1984-2	DATE
ftr-477	158	1	1975	DATE
ftr-477	158	2	1984	DATE
ftr-477	158	3	1975	DATE
ftr-477	158	4	mary j. morrison	PERSON
ftr-477	158	5	irs	ORG
ftr-477	158	6	17	CARDINAL
ftr-477	159	1	l. rev	PERSON
ftr-477	159	2	39	CARDINAL
ftr-477	159	3	1984	DATE
ftr-477	160	1	19951	DATE
ftr-477	160	2	florida	GPE
ftr-477	160	3	1989	DATE
ftr-477	160	4	miller	PERSON
ftr-477	160	5	the tax court	ORG
ftr-477	160	6	16 to 2	CARDINAL
ftr-477	160	7	84-108	CARDINAL
ftr-477	161	1	section 104(a)(2	LAW
ftr-477	164	1	section 104(a)(2	LAW
ftr-477	165	1	fourth	ORDINAL
ftr-477	165	2	the tax court's	ORG
ftr-477	165	3	miller	ORG
ftr-477	167	1	section 104(a)(2	LAW
ftr-477	170	1	section 7641	LAW
ftr-477	170	2	1989	DATE
ftr-477	170	3	miller	ORG
ftr-477	170	4	fourth	ORDINAL
ftr-477	170	5	decision.27	GPE
ftr-477	170	6	24	CARDINAL
ftr-477	171	1	93	CARDINAL
ftr-477	171	2	330	CARDINAL
ftr-477	171	3	340	CARDINAL
ftr-477	171	4	1989	DATE
ftr-477	171	5	v. miller	PERSON
ftr-477	171	6	914	CARDINAL
ftr-477	171	7	586	CARDINAL
ftr-477	171	8	4th	ORDINAL
ftr-477	171	9	1990	DATE
ftr-477	172	1	25	CARDINAL
ftr-477	172	2	miller	ORG
ftr-477	172	3	914	CARDINAL
ftr-477	172	4	589-90	CARDINAL
ftr-477	172	5	26	CARDINAL
ftr-477	175	1	101	CARDINAL
ftr-477	175	2	7641	DATE
ftr-477	175	3	103	CARDINAL
ftr-477	176	1	2379	CARDINAL
ftr-477	176	2	1989	DATE
ftr-477	177	1	27	CARDINAL
ftr-477	178	1	miller	ORG
ftr-477	178	2	september 13, 1989	DATE
ftr-477	178	3	fourth	ORDINAL
ftr-477	178	4	september 21, 1990	DATE
ftr-477	179	1	house	ORG
ftr-477	179	2	senate	ORG
ftr-477	179	3	1989	DATE
ftr-477	180	1	101st	CARDINAL
ftr-477	180	2	1st	ORDINAL
ftr-477	181	1	1989	DATE
ftr-477	182	1	s. 1750	PERSON
ftr-477	182	2	101st cong.	ORG
ftr-477	182	3	1st	ORDINAL
ftr-477	183	1	1989	DATE
ftr-477	186	1	386	CARDINAL
ftr-477	186	2	101st cong.	ORG
ftr-477	187	1	622-23	CARDINAL
ftr-477	187	2	1989	DATE
ftr-477	187	3	u.s.c.c.a.n. 3018	LAW
ftr-477	187	4	3225	CARDINAL
ftr-477	188	1	house	ORG
ftr-477	188	2	september 20, 1989	DATE
ftr-477	188	3	october 5, 1989	DATE
ftr-477	189	1	h.r.	PERSON
ftr-477	190	1	147	CARDINAL
ftr-477	190	2	101st	ORG
ftr-477	190	3	1st	ORDINAL
ftr-477	191	1	1989	DATE
ftr-477	191	2	1989	DATE
ftr-477	191	3	u.s.c.c.a.n. 1906	LAW
ftr-477	192	1	congress	ORG
ftr-477	192	2	july 10, 1989	DATE
ftr-477	193	1	july 10, 1989	DATE
ftr-477	194	1	july 10, 1989	DATE
ftr-477	194	2	1989	DATE
ftr-477	195	1	three	CARDINAL
ftr-477	195	2	fourth	ORDINAL
ftr-477	195	3	sixth	ORDINAL
ftr-477	195	4	section 104(a)(2	LAW
ftr-477	196	1	two	CARDINAL
ftr-477	197	1	first	ORDINAL
ftr-477	197	2	november 21, 1989	DATE
ftr-477	200	1	28	CARDINAL
ftr-477	201	1	hawkins	PERSON
ftr-477	201	2	united states	GPE
ftr-477	201	3	30	CARDINAL
ftr-477	201	4	1077	CARDINAL
ftr-477	201	5	9th	ORDINAL
ftr-477	202	1	2-1	CARDINAL
ftr-477	202	2	ccrt	GPE
ftr-477	203	1	115	CARDINAL
ftr-477	203	2	648	CARDINAL
ftr-477	203	3	1994	DATE
ftr-477	204	1	reese v. commissioner	PERSON
ftr-477	204	2	24	CARDINAL
ftr-477	204	3	228	CARDINAL
ftr-477	204	4	fed	ORG
ftr-477	204	5	cir. 1994	ORG
ftr-477	204	6	v. miller	PERSON
ftr-477	204	7	914	CARDINAL
ftr-477	204	8	586	CARDINAL
ftr-477	204	9	4th	ORDINAL
ftr-477	204	10	1990	DATE
ftr-477	205	1	29	CARDINAL
ftr-477	206	1	horton v. commissioner	PERSON
ftr-477	206	2	33	CARDINAL
ftr-477	206	3	625	CARDINAL
ftr-477	206	4	6th	ORDINAL
ftr-477	206	5	1994	DATE
ftr-477	206	6	2-1	CARDINAL
ftr-477	207	1	30	CARDINAL
ftr-477	208	1	wesson v. united states	ORG
ftr-477	208	2	843	CARDINAL
ftr-477	208	3	f. supp	PERSON
ftr-477	209	1	1119	DATE
ftr-477	209	2	d.	NORP
ftr-477	209	3	1994	DATE
ftr-477	210	1	92	CARDINAL
ftr-477	210	2	u.s.	GPE
ftr-477	211	1	cch	PERSON
ftr-477	211	2	t 50,567	DATE
ftr-477	211	3	71	CARDINAL
ftr-477	211	4	93	CARDINAL
ftr-477	211	5	1992	DATE
ftr-477	212	1	fifth	ORDINAL
ftr-477	212	2	tenth	ORDINAL
ftr-477	213	1	united states	GPE
ftr-477	213	2	834	CARDINAL
ftr-477	214	1	1241	CARDINAL
ftr-477	214	2	e.d. cal	ORG
ftr-477	215	1	1993	DATE
ftr-477	216	1	kemp	PERSON
ftr-477	216	2	771	CARDINAL
ftr-477	216	3	f. supp	PERSON
ftr-477	217	1	357	CARDINAL
ftr-477	217	2	ga	ORG
ftr-477	217	3	1991	DATE
ftr-477	217	4	horton v. commissioner	PERSON
ftr-477	217	5	100	CARDINAL
ftr-477	217	6	1993	DATE
ftr-477	219	1	33	CARDINAL
ftr-477	219	2	625	CARDINAL
ftr-477	219	3	6th	ORDINAL
ftr-477	219	4	1994	DATE
ftr-477	219	5	2-1	CARDINAL
ftr-477	219	6	downey v. commissioner	PERSON
ftr-477	219	7	100	CARDINAL
ftr-477	219	8	634	CARDINAL
ftr-477	219	9	637	CARDINAL
ftr-477	219	10	1993	DATE
ftr-477	219	11	downey 11	ORG
ftr-477	220	1	33	CARDINAL
ftr-477	220	2	836	CARDINAL
ftr-477	220	3	7th	ORDINAL
ftr-477	220	4	1994	DATE
ftr-477	221	1	63	CARDINAL
ftr-477	221	2	3476	CARDINAL
ftr-477	221	3	u.s.	GPE
ftr-477	221	4	dec. 5, 1994	DATE
ftr-477	221	5	94-999	CARDINAL
ftr-477	223	1	85-97	CARDINAL
ftr-477	223	2	1985-2	DATE
ftr-477	223	3	50. 19951	CARDINAL
ftr-477	224	1	florida	GPE
ftr-477	224	2	tortfeasor.32	CARDINAL
ftr-477	224	3	d.	NORP
ftr-477	224	4	taxable.33	EVENT
ftr-477	224	5	1982	DATE
ftr-477	224	6	appeal,34	DATE
ftr-477	224	7	three	CARDINAL
ftr-477	225	1	3	CARDINAL
ftr-477	225	2	threlkeld	PERSON
ftr-477	225	3	personal.36	GPE
ftr-477	225	4	threlkeld	GPE
ftr-477	225	5	section 104(a)(2	LAW
ftr-477	226	1	37	CARDINAL
ftr-477	228	1	38	CARDINAL
ftr-477	229	1	one	CARDINAL
ftr-477	230	1	32	CARDINAL
ftr-477	230	2	kovacs v. commissioner	PERSON
ftr-477	230	3	100	CARDINAL
ftr-477	230	4	124	CARDINAL
ftr-477	230	5	1993	DATE
ftr-477	230	6	25	CARDINAL
ftr-477	230	7	1048	CARDINAL
ftr-477	230	8	6th	ORDINAL
ftr-477	231	1	115	CARDINAL
ftr-477	231	2	s. ct	PERSON
ftr-477	232	1	424	CARDINAL
ftr-477	232	2	1994	DATE
ftr-477	232	3	brabson v. united states	ORG
ftr-477	232	4	859	CARDINAL
ftr-477	233	1	1360	CARDINAL
ftr-477	233	2	d.	NORP
ftr-477	233	3	1994	DATE
ftr-477	236	1	downey v. commissioner	PERSON
ftr-477	236	2	33	CARDINAL
ftr-477	236	3	836	CARDINAL
ftr-477	236	4	7th	ORDINAL
ftr-477	236	5	1994	DATE
ftr-477	239	1	pagliarulo v. commissioner	PERSON
ftr-477	239	2	68	CARDINAL
ftr-477	239	3	9171	DATE
ftr-477	239	4	t.c.	ORG
ftr-477	239	5	p-h	ORG
ftr-477	239	6	94,506	CARDINAL
ftr-477	239	7	1994	DATE
ftr-477	240	1	33	CARDINAL
ftr-477	241	1	85	CARDINAL
ftr-477	241	2	1985-2	DATE
ftr-477	241	3	55	CARDINAL
ftr-477	242	1	34	CARDINAL
ftr-477	243	1	roemer v. commissioner	PERSON
ftr-477	243	2	79	CARDINAL
ftr-477	243	3	398	CARDINAL
ftr-477	243	4	1982	DATE
ftr-477	243	5	716	CARDINAL
ftr-477	243	6	693	CARDINAL
ftr-477	243	7	9th	ORDINAL
ftr-477	243	8	1983	DATE
ftr-477	244	1	35	CARDINAL
ftr-477	245	1	thompson v. commissioner	ORG
ftr-477	245	2	866	CARDINAL
ftr-477	245	3	709	CARDINAL
ftr-477	245	4	4th	ORDINAL
ftr-477	245	5	1989	DATE
ftr-477	245	6	89	CARDINAL
ftr-477	245	7	632	CARDINAL
ftr-477	245	8	1987	DATE
ftr-477	245	9	threlkeld v. commissioner	PERSON
ftr-477	245	10	848 f.2d	MONEY
ftr-477	245	11	81	CARDINAL
ftr-477	245	12	6th	ORDINAL
ftr-477	245	13	1988	DATE
ftr-477	245	14	835	CARDINAL
ftr-477	245	15	67	CARDINAL
ftr-477	245	16	3d	CARDINAL
ftr-477	245	17	1987	DATE
ftr-477	245	18	87	CARDINAL
ftr-477	245	19	236	CARDINAL
ftr-477	245	20	1986	DATE
ftr-477	246	1	36	CARDINAL
ftr-477	246	2	threlkeld v. commissioner	PERSON
ftr-477	246	3	87	CARDINAL
ftr-477	246	4	1986	DATE
ftr-477	246	5	848	CARDINAL
ftr-477	246	6	81	CARDINAL
ftr-477	246	7	6th	ORDINAL
ftr-477	246	8	1988	DATE
ftr-477	248	1	37	CARDINAL
ftr-477	248	2	threlkeld	ORG
ftr-477	248	3	87 t.c	QUANTITY
ftr-477	249	1	1308	DATE
ftr-477	250	1	38	CARDINAL
ftr-477	251	1	1299	CARDINAL
ftr-477	252	1	2:6	CARDINAL
ftr-477	256	1	ii	PERSON
ftr-477	257	1	e.	PERSON
ftr-477	257	2	section 104(a)(2	LAW
ftr-477	258	1	1986	DATE
ftr-477	258	2	the supreme court's	ORG
ftr-477	258	3	1992	DATE
ftr-477	258	4	united states	GPE
ftr-477	258	5	section 104(a)(2	LAW
ftr-477	258	6	1984	DATE
ftr-477	259	1	burke	ORG
ftr-477	260	1	section 104(a)(2	LAW
ftr-477	262	1	section 104(a)(2	LAW
ftr-477	263	1	39	CARDINAL
ftr-477	266	1	72	CARDINAL
ftr-477	266	2	1972-2	DATE
ftr-477	267	1	40	CARDINAL
ftr-477	268	1	64	CARDINAL
ftr-477	268	2	616	CARDINAL
ftr-477	268	3	1975	DATE
ftr-477	268	4	36	CARDINAL
ftr-477	268	5	1650	DATE
ftr-477	268	6	t.c.	GPE
ftr-477	268	7	p-h	ORG
ftr-477	268	8	77,407	CARDINAL
ftr-477	268	9	1977	DATE
ftr-477	268	10	626	CARDINAL
ftr-477	268	11	865	CARDINAL
ftr-477	268	12	9th	ORDINAL
ftr-477	268	13	1980	DATE
ftr-477	269	1	41	CARDINAL
ftr-477	270	1	912	CARDINAL
ftr-477	270	2	145	CARDINAL
ftr-477	270	3	6th	ORDINAL
ftr-477	270	4	1990	DATE
ftr-477	271	1	655	CARDINAL
ftr-477	271	2	3d	CARDINAL
ftr-477	271	3	1990	DATE
ftr-477	271	4	downey v. commissioner	PERSON
ftr-477	271	5	97	CARDINAL
ftr-477	271	6	150	CARDINAL
ftr-477	271	7	1991	DATE
ftr-477	271	8	downey	PERSON
ftr-477	271	9	100	CARDINAL
ftr-477	271	10	634	CARDINAL
ftr-477	271	11	1993	DATE
ftr-477	271	12	downey ri	PERSON
ftr-477	271	13	33	CARDINAL
ftr-477	271	14	836	CARDINAL
ftr-477	271	15	7th	ORDINAL
ftr-477	271	16	1994	DATE
ftr-477	272	1	63	CARDINAL
ftr-477	272	2	3476	CARDINAL
ftr-477	272	3	u.s.	GPE
ftr-477	272	4	dec. 5, 1994	DATE
ftr-477	272	5	94-999	CARDINAL
ftr-477	273	1	42	CARDINAL
ftr-477	274	1	112	CARDINAL
ftr-477	274	2	s. ct.	PERSON
ftr-477	274	3	1867	DATE
ftr-477	274	4	1992	DATE
ftr-477	275	1	43	CARDINAL
ftr-477	276	1	1.104-1(c	CARDINAL
ftr-477	277	1	19951	DATE
ftr-477	277	2	florida	GPE
ftr-477	277	3	the supreme court	ORG
ftr-477	277	4	section 104(a)(2	LAW
ftr-477	278	1	burke	GPE
ftr-477	278	2	the supreme court	ORG
ftr-477	284	1	burke	ORG
ftr-477	286	1	42 u.s.c	CARDINAL
ftr-477	287	1	1981	DATE
ftr-477	288	1	1991	DATE
ftr-477	288	2	burke	PERSON
ftr-477	289	1	two	CARDINAL
ftr-477	289	2	1964.4 1 one	CARDINAL
ftr-477	290	1	second	ORDINAL
ftr-477	291	1	44	DATE
ftr-477	292	1	burke	ORG
ftr-477	292	2	112	CARDINAL
ftr-477	292	3	s. ct	PERSON
ftr-477	293	1	1877-78	DATE
ftr-477	294	1	45	CARDINAL
ftr-477	294	2	42	CARDINAL
ftr-477	295	1	2000(e	GPE
ftr-477	296	1	second	ORDINAL
ftr-477	296	2	1991	DATE
ftr-477	296	3	section 1981a	LAW
ftr-477	299	1	burke	ORG
ftr-477	299	2	section 104(a)(2	LAW
ftr-477	303	1	1981	DATE
ftr-477	305	1	1967	DATE
ftr-477	305	2	the supreme court	ORG
ftr-477	305	3	fifth	ORDINAL
ftr-477	306	1	49 46	DATE
ftr-477	307	1	arthur w. andrews	PERSON
ftr-477	307	2	1991	DATE
ftr-477	308	1	46	CARDINAL
ftr-477	309	1	755	CARDINAL
ftr-477	309	2	76870	CARDINAL
ftr-477	309	3	1993	DATE
ftr-477	310	1	47	DATE
ftr-477	313	1	93-88	CARDINAL
ftr-477	313	2	61	CARDINAL
ftr-477	314	1	48	DATE
ftr-477	315	1	d.	NORP
ftr-477	315	2	americans	NORP
ftr-477	315	3	42 u.s.c	MONEY
ftr-477	316	1	12101-12213	DATE
ftr-477	317	1	49	CARDINAL
ftr-477	318	1	26	CARDINAL
ftr-477	318	2	1119	CARDINAL
ftr-477	318	3	5th	ORDINAL
ftr-477	319	1	115	CARDINAL
ftr-477	319	2	s. ct	PERSON
ftr-477	320	1	507	CARDINAL
ftr-477	320	2	1994	DATE
ftr-477	321	1	downey v. commissioner	PERSON
ftr-477	321	2	33	CARDINAL
ftr-477	321	3	836	CARDINAL
ftr-477	321	4	7th	ORDINAL
ftr-477	321	5	1994	DATE
ftr-477	323	1	63	CARDINAL
ftr-477	324	1	3476	CARDINAL
ftr-477	324	2	u.s.	GPE
ftr-477	324	3	dec. 5, 1994	DATE
ftr-477	324	4	94-999	CARDINAL
ftr-477	324	5	schmitz v. commissioner	ORG
ftr-477	324	6	34	CARDINAL
ftr-477	324	7	790	CARDINAL
ftr-477	324	8	9th	ORDINAL
ftr-477	324	9	1994	DATE
ftr-477	325	1	63	CARDINAL
ftr-477	325	2	3462	CARDINAL
ftr-477	325	3	u.s. nov. 23, 1994	GPE
ftr-477	326	1	94	CARDINAL
ftr-477	327	1	vi	PERSON
ftr-477	327	2	1995	DATE
ftr-477	327	3	florida	GPE
ftr-477	329	1	a. containment	PERSON
ftr-477	329	2	one	CARDINAL
ftr-477	329	3	that year	DATE
ftr-477	330	1	many years	DATE
ftr-477	330	2	many years	DATE
ftr-477	331	1	several years	DATE
ftr-477	331	2	one year	DATE
ftr-477	333	1	section 104(a)(2	LAW
ftr-477	334	1	first	ORDINAL
ftr-477	334	2	congress	ORG
ftr-477	336	1	1	CARDINAL
ftr-477	336	2	2	CARDINAL
ftr-477	338	1	50	CARDINAL
ftr-477	339	1	edward yorio	PERSON
ftr-477	339	2	62	CARDINAL
ftr-477	339	3	cornell l. rev	PERSON
ftr-477	339	4	701	CARDINAL
ftr-477	339	5	719	CARDINAL
ftr-477	339	6	1977	DATE
ftr-477	340	1	the supreme court	ORG
ftr-477	340	2	fela	PERSON
ftr-477	340	3	one	CARDINAL
ftr-477	341	1	b. retumn	PERSON
ftr-477	341	2	congress	ORG
ftr-477	341	3	section 104(a)(2	LAW
ftr-477	341	4	congress	ORG
ftr-477	342	1	first	ORDINAL
ftr-477	342	2	1918	DATE
ftr-477	343	1	1918	DATE
ftr-477	343	2	treasury	ORG
ftr-477	343	3	51	CARDINAL
ftr-477	344	1	john e. theuman	PERSON
ftr-477	344	2	16	CARDINAL
ftr-477	344	3	594602	DATE
ftr-477	344	4	1982	DATE
ftr-477	345	1	52	CARDINAL
ftr-477	346	1	605	CARDINAL
ftr-477	347	1	53	CARDINAL
ftr-477	348	1	norfolk & w. ry. co.	ORG
ftr-477	349	1	444	CARDINAL
ftr-477	349	2	490	CARDINAL
ftr-477	349	3	1980	DATE
ftr-477	350	1	54	CARDINAL
ftr-477	351	1	621	CARDINAL
ftr-477	351	2	1154	DATE
ftr-477	351	3	1158	DATE
ftr-477	351	4	1st	ORDINAL
ftr-477	351	5	1980	DATE
ftr-477	352	1	purcell v. seguin state bank & trust co.	PERSON
ftr-477	352	2	999	CARDINAL
ftr-477	352	3	950	CARDINAL
ftr-477	352	4	5th	ORDINAL
ftr-477	352	5	1993	DATE
ftr-477	355	1	55	CARDINAL
ftr-477	356	1	81	CARDINAL
ftr-477	357	1	56	CARDINAL
ftr-477	358	1	304	CARDINAL
ftr-477	358	2	308	CARDINAL
ftr-477	358	3	1918	DATE
ftr-477	359	1	19951	DATE
ftr-477	359	2	florida	GPE
ftr-477	359	3	1919	DATE
ftr-477	359	4	section 104(a)(2	LAW
ftr-477	359	5	congress	ORG
ftr-477	365	1	years later	DATE
ftr-477	369	1	57	DATE
ftr-477	370	1	supra	PERSON
ftr-477	370	2	8	CARDINAL
ftr-477	370	3	58	DATE
ftr-477	371	1	supra	PERSON
ftr-477	371	2	9	CARDINAL
ftr-477	371	3	10	DATE
ftr-477	375	1	132	CARDINAL
ftr-477	375	2	1	CARDINAL
ftr-477	376	1	74	CARDINAL
ftr-477	376	2	1977-1	DATE
ftr-477	376	3	33	DATE
ftr-477	377	1	59	CARDINAL
ftr-477	378	1	downey v. commissioner	PERSON
ftr-477	378	2	97	CARDINAL
ftr-477	378	3	150	CARDINAL
ftr-477	378	4	159	CARDINAL
ftr-477	378	5	1991	DATE
ftr-477	378	6	downey	PERSON
ftr-477	378	7	33	CARDINAL
ftr-477	378	8	836	CARDINAL
ftr-477	378	9	7th	ORDINAL
ftr-477	378	10	1994	DATE
ftr-477	379	1	63	CARDINAL
ftr-477	379	2	3476	CARDINAL
ftr-477	379	3	u.s.	GPE
ftr-477	379	4	dec. 5, 1994	DATE
ftr-477	379	5	94-999	CARDINAL
ftr-477	380	1	hawkins v. united states	PERSON
ftr-477	380	2	30	CARDINAL
ftr-477	380	3	1077	CARDINAL
ftr-477	380	4	9th	ORDINAL
ftr-477	381	1	j.	PERSON
ftr-477	382	1	115	CARDINAL
ftr-477	382	2	s. ct	PERSON
ftr-477	383	1	648	CARDINAL
ftr-477	383	2	1994	DATE
ftr-477	384	1	supra	PERSON
ftr-477	384	2	50	CARDINAL
ftr-477	384	3	711	CARDINAL
ftr-477	385	1	2:6	CARDINAL
ftr-477	387	1	section 104(a)(2	LAW
ftr-477	388	1	first	ORDINAL
ftr-477	391	1	1,000	MONEY
ftr-477	391	2	1,000	MONEY
ftr-477	392	1	50,000	MONEY
ftr-477	392	2	28,000	MONEY
ftr-477	392	3	27,000	MONEY
ftr-477	394	1	second	ORDINAL
ftr-477	395	1	62	DATE
ftr-477	395	2	zero	CARDINAL
ftr-477	396	1	recoveries.6	DATE
ftr-477	397	1	60	CARDINAL
ftr-477	399	1	61	CARDINAL
ftr-477	401	1	1033	CARDINAL
ftr-477	402	1	62	CARDINAL
ftr-477	403	1	raytheon prod. corp.	ORG
ftr-477	405	1	144	CARDINAL
ftr-477	405	2	110	CARDINAL
ftr-477	405	3	114	CARDINAL
ftr-477	405	4	cir.	PERSON
ftr-477	406	1	ccrt	GPE
ftr-477	406	2	323	CARDINAL
ftr-477	406	3	779	CARDINAL
ftr-477	407	1	63	DATE
ftr-477	408	1	joseph m. dodge	PERSON
ftr-477	408	2	77	CARDINAL
ftr-477	408	3	cornell l rev	ORG
ftr-477	408	4	143	CARDINAL
ftr-477	408	5	152	CARDINAL
ftr-477	408	6	1992	DATE
ftr-477	409	1	19951	DATE
ftr-477	409	2	florida	GPE
ftr-477	411	1	64	CARDINAL
ftr-477	416	1	one	CARDINAL
ftr-477	420	1	third	ORDINAL
ftr-477	423	1	64	CARDINAL
ftr-477	425	1	1.162-4	CARDINAL
ftr-477	426	1	4094	CARDINAL
ftr-477	426	2	1952-2	DATE
ftr-477	426	3	134	CARDINAL
ftr-477	427	1	66	CARDINAL
ftr-477	428	1	yorio	ORG
ftr-477	428	2	supra	PERSON
ftr-477	428	3	50	CARDINAL
ftr-477	428	4	712	CARDINAL
ftr-477	430	1	1i.e	CARDINAL
ftr-477	432	1	section 104(a)(2	LAW
ftr-477	432	2	1983	DATE
ftr-477	433	1	congress	ORG
ftr-477	434	1	congress	ORG
ftr-477	435	1	congress	ORG
ftr-477	436	1	m.e.2	PERSON
ftr-477	437	1	section 104(a)(2	LAW
ftr-477	437	2	1983	DATE
ftr-477	438	1	1983	DATE
ftr-477	447	1	67	CARDINAL
ftr-477	448	1	301	CARDINAL
ftr-477	448	2	42	DATE
ftr-477	449	1	1988	DATE
ftr-477	450	1	19951	DATE
ftr-477	450	2	florida	GPE
ftr-477	450	3	income.68	ORG
ftr-477	450	4	section 104(a)(2	LAW
ftr-477	453	1	section 104(a)(2	LAW
ftr-477	457	1	expenditures.69	ORG
ftr-477	459	1	1939	DATE
ftr-477	459	2	clark v. commissioner,7	PERSON
ftr-477	459	3	°	TIME
ftr-477	461	1	68	CARDINAL
ftr-477	462	1	74	CARDINAL
ftr-477	462	2	1229	CARDINAL
ftr-477	462	3	1980	DATE
ftr-477	465	1	lary	GPE
ftr-477	465	2	united states	GPE
ftr-477	465	3	787 f.2d	MONEY
ftr-477	465	4	1538	DATE
ftr-477	465	5	cir	ORG
ftr-477	465	6	1986	DATE
ftr-477	467	1	170(e)(1)(a	CARDINAL
ftr-477	468	1	69	CARDINAL
ftr-477	470	1	1.104-1(a	CARDINAL
ftr-477	472	1	70	CARDINAL
ftr-477	472	2	333	CARDINAL
ftr-477	472	3	acq.	GPE
ftr-477	472	4	1957-1	DATE
ftr-477	475	1	section 104(a)(2	LAW
ftr-477	476	1	section 104(a)(2	LAW
ftr-477	480	1	section 1033	LAW
ftr-477	485	1	1033	CARDINAL
ftr-477	489	1	one year	DATE
ftr-477	489	2	19951	DATE
ftr-477	489	3	florida	GPE
ftr-477	490	1	section 104(a)(2	LAW
ftr-477	496	1	two	CARDINAL
ftr-477	497	1	1	CARDINAL
ftr-477	501	1	two	CARDINAL
ftr-477	501	2	other.72	PERSON
ftr-477	501	3	71	CARDINAL
ftr-477	502	1	one year	DATE
ftr-477	502	2	many prior years	DATE
ftr-477	503	1	several future years	DATE
ftr-477	507	1	72	DATE
ftr-477	508	1	1.61-2(d)(1	CARDINAL
ftr-477	509	1	2:6	CARDINAL
ftr-477	509	2	manhattan	GPE
ftr-477	519	1	2	CARDINAL
ftr-477	523	1	73	CARDINAL
ftr-477	525	1	1984	DATE
ftr-477	529	1	19951	DATE
ftr-477	529	2	florida	GPE
ftr-477	531	1	74	CARDINAL
ftr-477	542	1	one	CARDINAL
ftr-477	544	1	74	CARDINAL
ftr-477	545	1	j. martin burke	PERSON
ftr-477	545	2	michael k. friel	PERSON
ftr-477	545	3	50	CARDINAL
ftr-477	546	1	l. rev	PERSON
ftr-477	546	2	13	CARDINAL
ftr-477	546	3	43	CARDINAL
ftr-477	547	1	75	CARDINAL
ftr-477	548	1	los angeles	GPE
ftr-477	548	2	364	CARDINAL
ftr-477	548	3	337	CARDINAL
ftr-477	548	4	344	CARDINAL
ftr-477	549	1	1961	DATE
ftr-477	550	1	traynor	PERSON
ftr-477	550	2	j.	PERSON
ftr-477	551	1	2:6	CARDINAL
ftr-477	553	1	76	CARDINAL
ftr-477	557	1	two	CARDINAL
ftr-477	562	1	one	CARDINAL
ftr-477	563	1	congress	ORG
ftr-477	564	1	congress	ORG
ftr-477	565	1	american	NORP
ftr-477	567	1	76	DATE
ftr-477	567	2	louis l. jaffe	PERSON
ftr-477	567	3	18	CARDINAL
ftr-477	569	1	219	CARDINAL
ftr-477	569	2	1953	DATE
ftr-477	570	1	american	NORP
ftr-477	571	1	patricia d. white	PERSON
ftr-477	571	2	2	CARDINAL
ftr-477	571	3	1988	DATE
ftr-477	572	1	19951	DATE
ftr-477	572	2	florida	GPE
ftr-477	575	1	3	CARDINAL
ftr-477	581	1	section 104(a)(2	LAW
ftr-477	583	1	77	DATE
ftr-477	586	1	some years ago	DATE
ftr-477	586	2	stanford	ORG
ftr-477	588	1	85-97	CARDINAL
ftr-477	588	2	1985-2	DATE
ftr-477	588	3	50	CARDINAL
ftr-477	590	1	horton v. commissioner	PERSON
ftr-477	590	2	100	CARDINAL
ftr-477	590	3	93	CARDINAL
ftr-477	590	4	96	CARDINAL
ftr-477	590	5	1993	DATE
ftr-477	590	6	33	CARDINAL
ftr-477	590	7	625	CARDINAL
ftr-477	590	8	6th	ORDINAL
ftr-477	590	9	1994	DATE
ftr-477	590	10	2-1	CARDINAL
ftr-477	591	1	2:6	CARDINAL
ftr-477	593	1	1	CARDINAL
ftr-477	599	1	one	CARDINAL
ftr-477	601	1	one	CARDINAL
ftr-477	604	1	2	CARDINAL
ftr-477	609	1	19951	DATE
ftr-477	609	2	florida	GPE
ftr-477	614	1	a single taxable year	DATE
ftr-477	614	2	many years	DATE
ftr-477	614	3	one taxable year	DATE
ftr-477	614	4	many years	DATE
ftr-477	615	1	80	CARDINAL
ftr-477	616	1	79	CARDINAL
ftr-477	617	1	roemer v. commissioner	PERSON
ftr-477	617	2	716	CARDINAL
ftr-477	617	3	693	CARDINAL
ftr-477	617	4	696	CARDINAL
ftr-477	617	5	9th	ORDINAL
ftr-477	617	6	1983	DATE
ftr-477	620	1	80	CARDINAL
ftr-477	622	1	congress	ORG
ftr-477	624	1	81	CARDINAL
ftr-477	625	1	a period of years	DATE
ftr-477	625	2	each such year	DATE
ftr-477	625	3	the current year	DATE
ftr-477	626	1	100,000	MONEY
ftr-477	626	2	year 1	DATE
ftr-477	626	3	congress	ORG
ftr-477	626	4	ten-year	DATE
ftr-477	626	5	the year	DATE
ftr-477	627	1	1	CARDINAL
ftr-477	627	2	one tenth	CARDINAL
ftr-477	627	3	100,000	MONEY
ftr-477	627	4	10,000	MONEY
ftr-477	627	5	year 1	DATE
ftr-477	627	6	2	CARDINAL
ftr-477	627	7	3	CARDINAL
ftr-477	627	8	7	CARDINAL
ftr-477	627	9	4	CARDINAL
ftr-477	628	1	years	DATE
ftr-477	628	2	years	DATE
ftr-477	629	1	years	DATE
ftr-477	640	1	two	CARDINAL
ftr-477	641	1	2	CARDINAL
ftr-477	642	1	4	CARDINAL
ftr-477	642	2	one tenth	CARDINAL
ftr-477	643	1	s100,000	NORP
ftr-477	643	2	10	CARDINAL
ftr-477	643	3	4	CARDINAL
ftr-477	645	1	19951	DATE
ftr-477	645	2	florida	GPE
ftr-477	646	1	at least 22 years	DATE
ftr-477	646	2	section 104(a)(2	LAW
ftr-477	647	1	section 104(a)(2	LAW
ftr-477	647	2	1	CARDINAL
ftr-477	647	3	2	CARDINAL
ftr-477	647	4	3	CARDINAL
ftr-477	647	5	4	CARDINAL
ftr-477	650	1	1	CARDINAL
ftr-477	650	2	82	CARDINAL
ftr-477	651	1	seay v. commissioner	PERSON
ftr-477	651	2	58	CARDINAL
ftr-477	651	3	1972	DATE
ftr-477	651	4	acq.	GPE
ftr-477	651	5	1972-2	DATE
ftr-477	651	6	3. 83	DATE
ftr-477	652	1	hill v. united states	GPE
ftr-477	652	2	733	CARDINAL
ftr-477	652	3	f. supp	PERSON
ftr-477	653	1	88	CARDINAL
ftr-477	653	2	d. kan	PERSON
ftr-477	653	3	1990	DATE
ftr-477	653	4	united airlines	ORG
ftr-477	654	1	the department of justice	ORG
ftr-477	655	1	2:6	CARDINAL
ftr-477	660	1	2	CARDINAL
ftr-477	661	1	3	CARDINAL
ftr-477	662	1	4	CARDINAL
ftr-477	671	1	burke & friel	ORG
ftr-477	671	2	74	CARDINAL
ftr-477	672	1	43-44	DATE
ftr-477	675	1	19951	DATE
ftr-477	675	2	florida	GPE
ftr-477	678	1	congress	ORG
ftr-477	686	1	85	CARDINAL
ftr-477	687	1	second	ORDINAL
ftr-477	687	2	908	PRODUCT
ftr-477	687	3	1977	DATE
ftr-477	687	4	1	CARDINAL
ftr-477	688	1	2	CARDINAL
ftr-477	691	1	3294	DATE
ftr-477	691	2	supp	GPE
ftr-477	691	3	1995	DATE
ftr-477	691	4	pacific mutual life ins. co.	ORG
ftr-477	692	1	v. haslip	PERSON
ftr-477	693	1	499	CARDINAL
ftr-477	693	2	u.s.	GPE
ftr-477	693	3	1 (	CARDINAL
ftr-477	693	4	marc a. franklin & robert l. rabin	PERSON
ftr-477	693	5	622	CARDINAL
ftr-477	693	6	4th	ORDINAL
ftr-477	693	7	1987	DATE
ftr-477	697	1	one	CARDINAL
ftr-477	702	1	86	CARDINAL
ftr-477	703	1	second	ORDINAL
ftr-477	703	2	908	PRODUCT
ftr-477	704	1	1977	DATE
ftr-477	706	1	87	CARDINAL
ftr-477	707	1	jane mallor & barry roberts	ORG
ftr-477	707	2	31	CARDINAL
ftr-477	707	3	hastings lj	PERSON
ftr-477	707	4	639	CARDINAL
ftr-477	707	5	649-50	CARDINAL
ftr-477	707	6	1980	DATE
ftr-477	708	1	88	CARDINAL
ftr-477	709	1	horton v. commissioner	PERSON
ftr-477	709	2	33	CARDINAL
ftr-477	709	3	625	CARDINAL
ftr-477	709	4	631	CARDINAL
ftr-477	709	5	6th	ORDINAL
ftr-477	709	6	1994	DATE
ftr-477	709	7	2-1	CARDINAL
ftr-477	709	8	kentucky supreme court	ORG
ftr-477	710	1	89	CARDINAL
ftr-477	711	1	632	CARDINAL
ftr-477	713	1	90	CARDINAL
ftr-477	714	1	second	ORDINAL
ftr-477	714	2	908	PRODUCT
ftr-477	714	3	1977	DATE
ftr-477	714	4	85	CARDINAL
ftr-477	714	5	19951	DATE
ftr-477	714	6	florida	GPE
ftr-477	716	1	burke	PERSON
ftr-477	716	2	the supreme court's	ORG
ftr-477	716	3	1992	DATE
ftr-477	716	4	united states	GPE
ftr-477	716	5	section 104(a)(2	LAW
ftr-477	717	1	1	CARDINAL
ftr-477	717	2	injuries.93 2	GPE
ftr-477	718	1	3	CARDINAL
ftr-477	719	1	4	CARDINAL
ftr-477	721	1	glass co.	ORG
ftr-477	721	2	348	CARDINAL
ftr-477	721	3	426	CARDINAL
ftr-477	721	4	1955	DATE
ftr-477	722	1	92.	CARDINAL
ftr-477	723	1	s. ct.	PERSON
ftr-477	723	2	1867	DATE
ftr-477	723	3	1992	DATE
ftr-477	724	1	93	CARDINAL
ftr-477	725	1	835	CARDINAL
ftr-477	725	2	67	CARDINAL
ftr-477	725	3	3d	CARDINAL
ftr-477	725	4	1987	DATE
ftr-477	725	5	seay v. commissioner	PERSON
ftr-477	725	6	58	CARDINAL
ftr-477	725	7	1972	DATE
ftr-477	725	8	acq.	GPE
ftr-477	725	9	1972-2	DATE
ftr-477	726	1	3. 94	CARDINAL
ftr-477	727	1	roemer v. commissioner	PERSON
ftr-477	727	2	716	CARDINAL
ftr-477	727	3	693	CARDINAL
ftr-477	727	4	9th	ORDINAL
ftr-477	727	5	1983	DATE
ftr-477	727	6	threlkeld v. commissioner	PERSON
ftr-477	727	7	87	CARDINAL
ftr-477	727	8	1986	DATE
ftr-477	727	9	848	CARDINAL
ftr-477	727	10	81	CARDINAL
ftr-477	727	11	6th	ORDINAL
ftr-477	727	12	1988	DATE
ftr-477	728	1	95	CARDINAL
ftr-477	729	1	redfield v. insurance co.	ORG
ftr-477	729	2	north america	LOC
ftr-477	729	3	940	CARDINAL
ftr-477	729	4	542	CARDINAL
ftr-477	729	5	9th	ORDINAL
ftr-477	729	6	1991	DATE
ftr-477	730	1	912	CARDINAL
ftr-477	730	2	145	CARDINAL
ftr-477	730	3	6th	ORDINAL
ftr-477	730	4	1990	DATE
ftr-477	730	5	byrne v. commissioner	PERSON
ftr-477	730	6	883	CARDINAL
ftr-477	730	7	211	CARDINAL
ftr-477	730	8	3d	CARDINAL
ftr-477	730	9	1989	DATE
ftr-477	730	10	949	CARDINAL
ftr-477	730	11	434	CARDINAL
ftr-477	730	12	d.c	GPE
ftr-477	730	13	cir	ORG
ftr-477	730	14	1991	DATE
ftr-477	731	1	112	CARDINAL
ftr-477	731	2	s. ct.	PERSON
ftr-477	732	1	3009	CARDINAL
ftr-477	732	2	1992	DATE
ftr-477	732	3	thompson v. commissioner	ORG
ftr-477	732	4	866	CARDINAL
ftr-477	732	5	709	CARDINAL
ftr-477	732	6	4th	ORDINAL
ftr-477	732	7	1989	DATE
ftr-477	733	1	96	CARDINAL
ftr-477	734	1	roemer v. commissioner	PERSON
ftr-477	734	2	716	CARDINAL
ftr-477	734	3	693	CARDINAL
ftr-477	734	4	9th	ORDINAL
ftr-477	734	5	1983	DATE
ftr-477	734	6	threlkeld v. commissioner	PERSON
ftr-477	734	7	87	CARDINAL
ftr-477	734	8	1986	DATE
ftr-477	734	9	848	CARDINAL
ftr-477	734	10	81	CARDINAL
ftr-477	734	11	6th	ORDINAL
ftr-477	734	12	1988	DATE
ftr-477	735	1	97	CARDINAL
ftr-477	736	1	1.104-1(c	CARDINAL
ftr-477	736	2	redfield v. insurance co.	ORG
ftr-477	736	3	north america	LOC
ftr-477	736	4	940	CARDINAL
ftr-477	736	5	542	CARDINAL
ftr-477	736	6	9th	ORDINAL
ftr-477	736	7	1991	DATE
ftr-477	736	8	thompson v. commissioner	ORG
ftr-477	736	9	866	CARDINAL
ftr-477	736	10	709	CARDINAL
ftr-477	736	11	4th	ORDINAL
ftr-477	736	12	1989	DATE
ftr-477	737	1	6	CARDINAL
ftr-477	737	2	fourth	ORDINAL
ftr-477	738	1	burke	ORG
ftr-477	738	2	1964	DATE
ftr-477	740	1	99	CARDINAL
ftr-477	741	1	section 104(a)(2	LAW
ftr-477	742	1	sixth	ORDINAL
ftr-477	743	1	the supreme court	ORG
ftr-477	743	2	sixth	ORDINAL
ftr-477	744	1	section 104(a)(2	LAW
ftr-477	753	1	98	CARDINAL
ftr-477	754	1	miller v. commissioner	PERSON
ftr-477	754	2	93	CARDINAL
ftr-477	754	3	330	CARDINAL
ftr-477	754	4	1989	DATE
ftr-477	754	5	v. miller	PERSON
ftr-477	754	6	914	CARDINAL
ftr-477	754	7	586	CARDINAL
ftr-477	754	8	4th	ORDINAL
ftr-477	754	9	1990	DATE
ftr-477	755	1	99	CARDINAL
ftr-477	756	1	9	CARDINAL
ftr-477	756	2	burke	PERSON
ftr-477	756	3	the supreme court	ORG
ftr-477	757	1	112	CARDINAL
ftr-477	757	2	s. ct	PERSON
ftr-477	758	1	1873	DATE
ftr-477	759	1	100	CARDINAL
ftr-477	760	1	1.104-1(c	CARDINAL
ftr-477	761	1	101	CARDINAL
ftr-477	762	1	burke	ORG
ftr-477	762	2	112	CARDINAL
ftr-477	762	3	s. c. at 1871	PERSON
ftr-477	762	4	carey v. piphus	PERSON
ftr-477	762	5	435	CARDINAL
ftr-477	762	6	247	CARDINAL
ftr-477	763	1	257	CARDINAL
ftr-477	763	2	1978	DATE
ftr-477	764	1	1995	DATE
ftr-477	764	2	florida	GPE
ftr-477	765	1	2	CARDINAL
ftr-477	766	1	burke	ORG
ftr-477	768	1	3	CARDINAL
ftr-477	768	2	burke	ORG
ftr-477	768	3	section 104(a)(2	LAW
ftr-477	769	1	scalia	PERSON
ftr-477	770	1	scalia	PERSON
ftr-477	770	2	6	CARDINAL
ftr-477	770	3	one	CARDINAL
ftr-477	770	4	section 104(a)(2	LAW
ftr-477	770	5	1989	DATE
ftr-477	770	6	section 104(a)(2	LAW
ftr-477	772	1	1989	DATE
ftr-477	772	2	the supreme court's	ORG
ftr-477	774	1	burke	ORG
ftr-477	775	1	two	CARDINAL
ftr-477	775	2	kansas	GPE
ftr-477	775	3	o'gilvie 1104	DATE
ftr-477	775	4	11105	DATE
ftr-477	775	5	section 104(a)(2	LAW
ftr-477	777	1	the same day	DATE
ftr-477	777	2	the supreme court	ORG
ftr-477	777	3	burke	ORG
ftr-477	778	1	burke	ORG
ftr-477	779	1	o'gilvie ii	EVENT
ftr-477	780	1	burke	ORG
ftr-477	781	1	102	CARDINAL
ftr-477	782	1	1872	DATE
ftr-477	783	1	103	CARDINAL
ftr-477	784	1	1991	DATE
ftr-477	785	1	burke	ORG
ftr-477	786	1	104	ORG
ftr-477	787	1	o'gilvie v. united states	PERSON
ftr-477	787	2	92	CARDINAL
ftr-477	787	3	u.s.	GPE
ftr-477	788	1	cch	PERSON
ftr-477	788	2	50,344	CARDINAL
ftr-477	788	3	70	CARDINAL
ftr-477	788	4	92-5069	CARDINAL
ftr-477	788	5	1992	DATE
ftr-477	789	1	105	CARDINAL
ftr-477	789	2	o'gilvie v. united states	PERSON
ftr-477	789	3	92	CARDINAL
ftr-477	789	4	u.s.	GPE
ftr-477	790	1	cch	PERSON
ftr-477	790	2	t 50,567	DATE
ftr-477	790	3	71	CARDINAL
ftr-477	790	4	93	CARDINAL
ftr-477	790	5	1992	DATE
ftr-477	791	1	burke	PERSON
ftr-477	793	1	tenth	ORDINAL
ftr-477	794	1	horton v. commissioner,10	GPE
ftr-477	794	2	7	CARDINAL
ftr-477	794	3	only three	CARDINAL
ftr-477	794	4	section 104(a)(2	LAW
ftr-477	795	1	miller	ORG
ftr-477	795	2	miller	ORG
ftr-477	795	3	fourth	ORDINAL
ftr-477	796	1	'0 8	DATE
ftr-477	796	2	horton	GPE
ftr-477	796	3	the supreme court's	ORG
ftr-477	796	4	burke	GPE
ftr-477	796	5	burke	PERSON
ftr-477	797	1	burke	PERSON
ftr-477	797	2	the supreme court	ORG
ftr-477	797	3	the supreme court	ORG
ftr-477	797	4	burke	ORG
ftr-477	798	1	horton	GPE
ftr-477	798	2	sixth	ORDINAL
ftr-477	798	3	burke	PERSON
ftr-477	799	1	three	CARDINAL
ftr-477	800	1	9 one	CARDINAL
ftr-477	800	2	ninth	ORDINAL
ftr-477	800	3	hawkins	PERSON
ftr-477	800	4	united states	GPE
ftr-477	801	1	burke	ORG
ftr-477	802	1	1967	DATE
ftr-477	802	2	only two	CARDINAL
ftr-477	804	1	burke	PERSON
ftr-477	804	2	downey	PERSON
ftr-477	804	3	section 104(a)(2	LAW
ftr-477	805	1	2	CARDINAL
ftr-477	805	2	downey	ORG
ftr-477	805	3	106	CARDINAL
ftr-477	806	1	92	CARDINAL
ftr-477	806	2	u.s.	GPE
ftr-477	806	3	cch	PERSON
ftr-477	806	4	50,567	CARDINAL
ftr-477	806	5	71	CARDINAL
ftr-477	806	6	93-548	CARDINAL
ftr-477	807	1	107	CARDINAL
ftr-477	807	2	100	CARDINAL
ftr-477	807	3	1993	DATE
ftr-477	807	4	33	CARDINAL
ftr-477	807	5	625	CARDINAL
ftr-477	807	6	6th	ORDINAL
ftr-477	807	7	1994	DATE
ftr-477	807	8	2-1	CARDINAL
ftr-477	808	1	108	CARDINAL
ftr-477	809	1	miller v. commissioner	PERSON
ftr-477	809	2	93	CARDINAL
ftr-477	809	3	330	CARDINAL
ftr-477	809	4	1989	DATE
ftr-477	809	5	nora	PERSON
ftr-477	810	1	v. miller	PERSON
ftr-477	810	2	914	CARDINAL
ftr-477	810	3	586	CARDINAL
ftr-477	810	4	4th	ORDINAL
ftr-477	810	5	1990	DATE
ftr-477	811	1	109	CARDINAL
ftr-477	811	2	hawkins	PERSON
ftr-477	811	3	united states	GPE
ftr-477	811	4	30	CARDINAL
ftr-477	811	5	1077	CARDINAL
ftr-477	811	6	9th	ORDINAL
ftr-477	812	1	2-1	CARDINAL
ftr-477	813	1	115	CARDINAL
ftr-477	813	2	s. ct	PERSON
ftr-477	814	1	648	CARDINAL
ftr-477	814	2	1994	DATE
ftr-477	815	1	reese v. commissioner	PERSON
ftr-477	815	2	24	CARDINAL
ftr-477	815	3	228	CARDINAL
ftr-477	815	4	fed	ORG
ftr-477	815	5	1994	DATE
ftr-477	815	6	v. miller	PERSON
ftr-477	815	7	914	CARDINAL
ftr-477	815	8	586	CARDINAL
ftr-477	815	9	4th	ORDINAL
ftr-477	815	10	1990	DATE
ftr-477	816	1	110	CARDINAL
ftr-477	816	2	29	CARDINAL
ftr-477	817	1	621-634	CARDINAL
ftr-477	817	2	29	CARDINAL
ftr-477	818	1	626(b	CARDINAL
ftr-477	819	1	112	CARDINAL
ftr-477	820	1	downey v. commissioner	PERSON
ftr-477	820	2	97	CARDINAL
ftr-477	820	3	150	CARDINAL
ftr-477	820	4	1991	DATE
ftr-477	821	1	19951	DATE
ftr-477	821	2	florida	GPE
ftr-477	822	1	six	CARDINAL
ftr-477	822	2	downey	PERSON
ftr-477	823	1	burke	PERSON
ftr-477	823	2	downey	PERSON
ftr-477	823	3	burke.	ORG
ftr-477	824	1	downey ii	PERSON
ftr-477	824	2	first	ORDINAL
ftr-477	824	3	burke	PERSON
ftr-477	825	1	3	CARDINAL
ftr-477	826	1	downey 111,114	ORG
ftr-477	826	2	seventh	ORDINAL
ftr-477	826	3	burke	ORG
ftr-477	827	1	the supreme court's	ORG
ftr-477	828	1	seventh	ORDINAL
ftr-477	833	1	burke	ORG
ftr-477	833	2	downey	PERSON
ftr-477	834	1	ninth	ORDINAL
ftr-477	834	2	schmitz	ORG
ftr-477	839	1	113	CARDINAL
ftr-477	840	1	downey v. commissioner	PERSON
ftr-477	840	2	100	CARDINAL
ftr-477	840	3	634	CARDINAL
ftr-477	840	4	1993	DATE
ftr-477	841	1	114	CARDINAL
ftr-477	842	1	downey v. commissioner	PERSON
ftr-477	842	2	33	CARDINAL
ftr-477	842	3	836	CARDINAL
ftr-477	842	4	7th	ORDINAL
ftr-477	842	5	1994	DATE
ftr-477	843	1	63	CARDINAL
ftr-477	843	2	3476	CARDINAL
ftr-477	843	3	u.s.	GPE
ftr-477	843	4	dec. 5, 1994	DATE
ftr-477	843	5	94-999	CARDINAL
ftr-477	844	1	115	CARDINAL
ftr-477	845	1	34	CARDINAL
ftr-477	845	2	790	CARDINAL
ftr-477	845	3	9th	ORDINAL
ftr-477	845	4	1994	DATE
ftr-477	846	1	63	CARDINAL
ftr-477	846	2	3462	CARDINAL
ftr-477	846	3	u.s. nov. 23, 1994	GPE
ftr-477	847	1	94	CARDINAL
ftr-477	848	1	burke	GPE
ftr-477	848	2	schmitz	ORG
ftr-477	849	1	6	CARDINAL
ftr-477	849	2	fifth	ORDINAL
ftr-477	849	3	section 104(a)(2	LAW
ftr-477	850	1	the supreme court	ORG
ftr-477	854	1	burke	ORG
ftr-477	855	1	1981	DATE
ftr-477	855	2	americans	NORP
ftr-477	856	1	9	CARDINAL
ftr-477	856	2	mckay v. conunissioner,12	PERSON
ftr-477	856	3	rico	LAW
ftr-477	857	1	rico	LAW
ftr-477	857	2	more than $43 million	MONEY
ftr-477	859	1	16,744,300	MONEY
ftr-477	860	1	more than $12 million	MONEY
ftr-477	860	2	more than $2 million	MONEY
ftr-477	861	1	ninth	ORDINAL
ftr-477	861	2	post-burke	NORP
ftr-477	861	3	burke	PERSON
ftr-477	862	1	one	CARDINAL
ftr-477	862	2	purcell	PERSON
ftr-477	862	3	bank & trust co.	ORG
ftr-477	862	4	999	CARDINAL
ftr-477	862	5	950	CARDINAL
ftr-477	862	6	960	CARDINAL
ftr-477	862	7	5th	ORDINAL
ftr-477	862	8	1993	DATE
ftr-477	863	1	fifth	ORDINAL
ftr-477	863	2	downey 1	ORG
ftr-477	863	3	burke	PERSON
ftr-477	864	1	fifth	ORDINAL
ftr-477	866	1	26	CARDINAL
ftr-477	866	2	1119	CARDINAL
ftr-477	866	3	5th	ORDINAL
ftr-477	867	1	115	CARDINAL
ftr-477	867	2	s. ct	PERSON
ftr-477	868	1	507	CARDINAL
ftr-477	868	2	1994	DATE
ftr-477	869	1	117	CARDINAL
ftr-477	869	2	26	CARDINAL
ftr-477	869	3	1119	CARDINAL
ftr-477	869	4	5th	ORDINAL
ftr-477	870	1	115	CARDINAL
ftr-477	870	2	s. ct	PERSON
ftr-477	871	1	507	CARDINAL
ftr-477	871	2	1994	DATE
ftr-477	872	1	118	CARDINAL
ftr-477	873	1	smith v. office of personnel management	ORG
ftr-477	874	1	778	CARDINAL
ftr-477	874	2	258	CARDINAL
ftr-477	874	3	5th	ORDINAL
ftr-477	874	4	1985	DATE
ftr-477	875	1	119	CARDINAL
ftr-477	876	1	93-88	CARDINAL
ftr-477	876	2	61	CARDINAL
ftr-477	877	1	120	CARDINAL
ftr-477	877	2	102	CARDINAL
ftr-477	877	3	465	CARDINAL
ftr-477	877	4	1994	DATE
ftr-477	878	1	19951	DATE
ftr-477	878	2	florida	GPE
ftr-477	879	1	rico	LAW
ftr-477	881	1	burke	ORG
ftr-477	883	1	section 104(a)(2	LAW
ftr-477	884	1	a. 1989	ORG
ftr-477	884	2	1989	DATE
ftr-477	884	3	congress	ORG
ftr-477	884	4	section 104(a)(2	LAW
ftr-477	885	1	july 10, 1989	DATE
ftr-477	888	1	first	ORDINAL
ftr-477	889	1	1989	DATE
ftr-477	891	1	1989	DATE
ftr-477	891	2	congress	ORG
ftr-477	892	1	second	ORDINAL
ftr-477	892	2	1989	DATE
ftr-477	892	3	congress	ORG
ftr-477	892	4	pre-1989	DATE
ftr-477	893	1	congress	ORG
ftr-477	894	1	121	CARDINAL
ftr-477	896	1	122	CARDINAL
ftr-477	896	2	1989	DATE
ftr-477	898	1	101	CARDINAL
ftr-477	898	2	7641	DATE
ftr-477	898	3	103	CARDINAL
ftr-477	900	1	2:6	CARDINAL
ftr-477	900	2	1	CARDINAL
ftr-477	901	1	july 10, 1989	DATE
ftr-477	901	2	the supreme court	ORG
ftr-477	901	3	1989	DATE
ftr-477	902	1	6	CARDINAL
ftr-477	902	2	united states	GPE
ftr-477	902	3	burke	PERSON
ftr-477	902	4	congress	ORG
ftr-477	902	5	1989	DATE
ftr-477	902	6	section 104(a)(2	LAW
ftr-477	903	1	congress	ORG
ftr-477	905	1	101	CARDINAL
ftr-477	906	1	1354-1355	CARDINAL
ftr-477	906	2	section 11641	LAW
ftr-477	906	3	101st	CARDINAL
ftr-477	908	1	1989	DATE
ftr-477	909	1	congress	ORG
ftr-477	911	1	congress	ORG
ftr-477	912	1	the supreme court	ORG
ftr-477	914	1	one	CARDINAL
ftr-477	915	1	section 104(a)(2	LAW
ftr-477	917	1	congress	ORG
ftr-477	917	2	section 104(a)(2	LAW
ftr-477	919	1	123	CARDINAL
ftr-477	920	1	112	CARDINAL
ftr-477	920	2	s. cl 1867, 1871	ORG
ftr-477	920	3	1992	DATE
ftr-477	921	1	19951	DATE
ftr-477	921	2	florida	GPE
ftr-477	921	3	the supreme court's	ORG
ftr-477	921	4	1989	DATE
ftr-477	922	1	sixth	ORDINAL
ftr-477	922	2	the tax court's	ORG
ftr-477	922	3	at least two	CARDINAL
ftr-477	922	4	1989	DATE
ftr-477	922	5	1989	DATE
ftr-477	923	1	house	ORG
ftr-477	923	2	1989	DATE
ftr-477	923	3	section 104(a)(2	LAW
ftr-477	924	1	126	CARDINAL
ftr-477	924	2	october 5, 1989	DATE
ftr-477	925	1	'27	DATE
ftr-477	926	1	senate	ORG
ftr-477	927	1	section 104	LAW
ftr-477	928	1	senate	ORG
ftr-477	928	2	section 104(a)(2	LAW
ftr-477	930	1	128	CARDINAL
ftr-477	930	2	november 21	DATE
ftr-477	930	3	1989."29 two months earlier	DATE
ftr-477	930	4	september 13, 1989	DATE
ftr-477	930	5	124	CARDINAL
ftr-477	931	1	horton v. commissioner	PERSON
ftr-477	931	2	33	CARDINAL
ftr-477	931	3	625	CARDINAL
ftr-477	931	4	631	CARDINAL
ftr-477	931	5	6th	ORDINAL
ftr-477	931	6	1994	DATE
ftr-477	931	7	2-1	CARDINAL
ftr-477	932	1	the supreme court's	ORG
ftr-477	932	2	hawkins	PERSON
ftr-477	932	3	united states	GPE
ftr-477	932	4	30	CARDINAL
ftr-477	932	5	1077	CARDINAL
ftr-477	932	6	1086	DATE
ftr-477	932	7	9th	ORDINAL
ftr-477	933	1	2-1	CARDINAL
ftr-477	934	1	115	CARDINAL
ftr-477	934	2	s. ct	PERSON
ftr-477	935	1	648	CARDINAL
ftr-477	935	2	1994	DATE
ftr-477	936	1	125	CARDINAL
ftr-477	937	1	arthur w. andrews	PERSON
ftr-477	937	2	1991	DATE
ftr-477	937	3	46	CARDINAL
ftr-477	938	1	755	CARDINAL
ftr-477	938	2	766	CARDINAL
ftr-477	938	3	1993	DATE
ftr-477	938	4	david a. jaeger	PERSON
ftr-477	938	5	57	CARDINAL
ftr-477	938	6	109	CARDINAL
ftr-477	938	7	114	CARDINAL
ftr-477	938	8	oct. 5, 1992	DATE
ftr-477	939	1	126	CARDINAL
ftr-477	940	1	101st	CARDINAL
ftr-477	941	1	11641	DATE
ftr-477	941	2	1989	DATE
ftr-477	942	1	127	CARDINAL
ftr-477	943	1	247	CARDINAL
ftr-477	943	2	101st	ORG
ftr-477	944	1	1354-55	CARDINAL
ftr-477	944	2	1989	DATE
ftr-477	944	3	1989	DATE
ftr-477	944	4	u.s.c.c.a.n. 2824-25	LAW
ftr-477	945	1	128	CARDINAL
ftr-477	946	1	1989	DATE
ftr-477	948	1	100-239	CARDINAL
ftr-477	948	2	7641	DATE
ftr-477	948	3	103	CARDINAL
ftr-477	949	1	2379	CARDINAL
ftr-477	950	1	129	CARDINAL
ftr-477	951	1	1989	DATE
ftr-477	951	2	senate finance committee	ORG
ftr-477	951	3	november 21, 1989	DATE
ftr-477	951	4	224	CARDINAL
ftr-477	951	5	daily	DATE
ftr-477	951	6	(nov. 22, 1989	DATE
ftr-477	952	1	miller	PERSON
ftr-477	952	2	section 104(a)(2	LAW
ftr-477	953	1	fourth	ORDINAL
ftr-477	953	2	september 21, 1990	DATE
ftr-477	953	3	ten months	DATE
ftr-477	953	4	congress	ORG
ftr-477	954	1	congress	ORG
ftr-477	954	2	only two	CARDINAL
ftr-477	959	1	congress	ORG
ftr-477	960	1	congress	ORG
ftr-477	961	1	november 21, 1989	DATE
ftr-477	962	1	four	CARDINAL
ftr-477	963	1	'31	DATE
ftr-477	963	2	sec	ORG
ftr-477	963	3	7641	DATE
ftr-477	964	1	section 104	LAW
ftr-477	965	1	2	CARDINAL
ftr-477	966	1	130	CARDINAL
ftr-477	967	1	93	CARDINAL
ftr-477	967	2	330	CARDINAL
ftr-477	967	3	1989	DATE
ftr-477	967	4	v. miller	PERSON
ftr-477	967	5	914	CARDINAL
ftr-477	967	6	586	CARDINAL
ftr-477	967	7	4th	ORDINAL
ftr-477	967	8	1990	DATE
ftr-477	968	1	miller	ORG
ftr-477	969	1	131	CARDINAL
ftr-477	970	1	224	CARDINAL
ftr-477	970	2	daily	DATE
ftr-477	970	3	s-81	ORG
ftr-477	970	4	november 22, 1989	DATE
ftr-477	972	1	prentice hall	ORG
ftr-477	972	2	1989	DATE
ftr-477	972	3	november 28, 1989	DATE
ftr-477	973	1	19951	DATE
ftr-477	973	2	florida	GPE
ftr-477	974	1	4	CARDINAL
ftr-477	974	2	sec	ORG
ftr-477	974	3	7641	DATE
ftr-477	975	1	section 104	LAW
ftr-477	976	1	5	CARDINAL
ftr-477	976	2	6	CARDINAL
ftr-477	976	3	7	CARDINAL
ftr-477	976	4	8	CARDINAL
ftr-477	976	5	2	CARDINAL
ftr-477	976	6	7 10	DATE
ftr-477	978	1	section 104	LAW
ftr-477	979	1	congress	ORG
ftr-477	981	1	1989	DATE
ftr-477	982	1	2	CARDINAL
ftr-477	982	2	pre-1989	DATE
ftr-477	982	3	congress	ORG
ftr-477	982	4	section 104(a)(2	LAW
ftr-477	983	1	congress	ORG
ftr-477	984	1	congress	ORG
ftr-477	984	2	miller	ORG
ftr-477	984	3	section 104(a)(2	LAW
ftr-477	985	1	congress	ORG
ftr-477	986	1	congress	ORG
ftr-477	988	1	congress	ORG
ftr-477	989	1	congress	ORG
ftr-477	989	2	1989	DATE
ftr-477	989	3	section 104(a)(2	LAW
ftr-477	990	1	hawkins	PERSON
ftr-477	990	2	ninth	ORDINAL
ftr-477	990	3	the supreme court's	ORG
ftr-477	990	4	congress	ORG
ftr-477	991	1	' 32	DATE
ftr-477	991	2	congress	ORG
ftr-477	992	1	3	CARDINAL
ftr-477	993	1	1989	DATE
ftr-477	995	1	one	CARDINAL
ftr-477	996	1	1989	DATE
ftr-477	996	2	congress	ORG
ftr-477	997	1	house	ORG
ftr-477	1001	1	1989	DATE
ftr-477	1001	2	1989	DATE
ftr-477	1001	3	july 10, 1989	DATE
ftr-477	1002	1	july 11, 1989	DATE
ftr-477	1003	1	section 104(a)(2	LAW
ftr-477	1004	1	132	CARDINAL
ftr-477	1005	1	hawkins	PERSON
ftr-477	1005	2	united states	GPE
ftr-477	1005	3	30	CARDINAL
ftr-477	1005	4	1077	CARDINAL
ftr-477	1005	5	9th	ORDINAL
ftr-477	1006	1	2-1	CARDINAL
ftr-477	1006	2	united states	GPE
ftr-477	1006	3	361	CARDINAL
ftr-477	1006	4	u.s.	GPE
ftr-477	1006	5	304	CARDINAL
ftr-477	1006	6	313	CARDINAL
ftr-477	1006	7	1961	DATE
ftr-477	1008	1	115	CARDINAL
ftr-477	1008	2	s. ct	PERSON
ftr-477	1009	1	648	CARDINAL
ftr-477	1009	2	1994	DATE
ftr-477	1010	1	19951	DATE
ftr-477	1010	2	florida	GPE
ftr-477	1011	1	'33	PERSON
ftr-477	1011	2	four	CARDINAL
ftr-477	1012	1	section 104	LAW
ftr-477	1014	1	five	CARDINAL
ftr-477	1015	1	four	CARDINAL
ftr-477	1015	2	section 104(a)(2	LAW
ftr-477	1018	1	5	CARDINAL
ftr-477	1019	1	section 104(a)(2	LAW
ftr-477	1019	2	1918	DATE
ftr-477	1019	3	three	CARDINAL
ftr-477	1019	4	three	CARDINAL
ftr-477	1020	1	three	CARDINAL
ftr-477	1020	2	one	CARDINAL
ftr-477	1021	1	the supreme court's	ORG
ftr-477	1021	2	united states	GPE
ftr-477	1021	3	burke 36	PERSON
ftr-477	1022	1	burke	PERSON
ftr-477	1023	1	burke	ORG
ftr-477	1023	2	sixth	ORDINAL
ftr-477	1024	1	13	CARDINAL
ftr-477	1024	2	section 104(a)(2	LAW
ftr-477	1026	1	burke	ORG
ftr-477	1026	2	133	CARDINAL
ftr-477	1027	1	sixth	ORDINAL
ftr-477	1028	1	miller v. commissioner	PERSON
ftr-477	1028	2	93	CARDINAL
ftr-477	1028	3	330	CARDINAL
ftr-477	1028	4	338	CARDINAL
ftr-477	1028	5	1989	DATE
ftr-477	1028	6	v. miller	PERSON
ftr-477	1028	7	914	CARDINAL
ftr-477	1028	8	586	CARDINAL
ftr-477	1028	9	4th	ORDINAL
ftr-477	1028	10	1990	DATE
ftr-477	1028	11	horton v. commissioner	PERSON
ftr-477	1028	12	33	CARDINAL
ftr-477	1028	13	625	CARDINAL
ftr-477	1028	14	6th	ORDINAL
ftr-477	1028	15	1994	DATE
ftr-477	1028	16	2-1	CARDINAL
ftr-477	1028	17	100	CARDINAL
ftr-477	1028	18	1993	DATE
ftr-477	1029	1	134	CARDINAL
ftr-477	1031	1	453	CARDINAL
ftr-477	1031	2	982	CARDINAL
ftr-477	1031	3	5th	ORDINAL
ftr-477	1031	4	1972	DATE
ftr-477	1032	1	135	CARDINAL
ftr-477	1033	1	1918	DATE
ftr-477	1033	2	9	CARDINAL
ftr-477	1033	3	136	CARDINAL
ftr-477	1034	1	112	CARDINAL
ftr-477	1034	2	s. ct.	PERSON
ftr-477	1034	3	1867	DATE
ftr-477	1034	4	1992	DATE
ftr-477	1035	1	137	CARDINAL
ftr-477	1036	1	horton	PERSON
ftr-477	1036	2	33	CARDINAL
ftr-477	1036	3	625	CARDINAL
ftr-477	1038	1	burke	PERSON
ftr-477	1039	1	section 104(a)(2	LAW
ftr-477	1040	1	burke	GPE
ftr-477	1040	2	the supreme court	ORG
ftr-477	1041	1	goodwin	PERSON
ftr-477	1041	2	ninth	ORDINAL
ftr-477	1041	3	hawkins	PERSON
ftr-477	1041	4	3 1	CARDINAL
ftr-477	1042	1	the supreme court	ORG
ftr-477	1042	2	burke	ORG
ftr-477	1043	1	section 104(a)(2	LAW
ftr-477	1047	1	miller	GPE
ftr-477	1047	2	fourth	ORDINAL
ftr-477	1049	1	section 104(a)(2	LAW
ftr-477	1052	1	fourth	ORDINAL
ftr-477	1052	2	horton	GPE
ftr-477	1052	3	sixth	ORDINAL
ftr-477	1053	1	40	CARDINAL
ftr-477	1053	2	138	CARDINAL
ftr-477	1053	3	hawkins	PERSON
ftr-477	1053	4	united states	GPE
ftr-477	1053	5	30	CARDINAL
ftr-477	1053	6	1077	CARDINAL
ftr-477	1053	7	9th	ORDINAL
ftr-477	1054	1	2-1	CARDINAL
ftr-477	1055	1	ccrt	NORP
ftr-477	1055	2	115	CARDINAL
ftr-477	1055	3	s. ct	PERSON
ftr-477	1056	1	648	CARDINAL
ftr-477	1056	2	1994	DATE
ftr-477	1057	1	139	CARDINAL
ftr-477	1058	1	v. miller	PERSON
ftr-477	1058	2	914	CARDINAL
ftr-477	1058	3	586	CARDINAL
ftr-477	1058	4	4th	ORDINAL
ftr-477	1058	5	1990	DATE
ftr-477	1059	1	140	CARDINAL
ftr-477	1060	1	horton	PERSON
ftr-477	1060	2	33	DATE
ftr-477	1060	3	625	CARDINAL
ftr-477	1060	4	19951	DATE
ftr-477	1060	5	florida	GPE
ftr-477	1060	6	section 104(a)(2	LAW
ftr-477	1069	1	4	CARDINAL
ftr-477	1069	2	miller	ORG
ftr-477	1072	1	141	CARDINAL
ftr-477	1073	1	142	CARDINAL
ftr-477	1074	1	miller v. commissioner	PERSON
ftr-477	1074	2	93	CARDINAL
ftr-477	1074	3	330	CARDINAL
ftr-477	1074	4	341	CARDINAL
ftr-477	1074	5	1989	DATE
ftr-477	1074	6	v. miller	PERSON
ftr-477	1074	7	914	CARDINAL
ftr-477	1074	8	586	CARDINAL
ftr-477	1074	9	4th	ORDINAL
ftr-477	1074	10	1990	DATE
ftr-477	1075	1	sixth	ORDINAL
ftr-477	1075	2	horton	GPE
ftr-477	1075	3	33	DATE
ftr-477	1075	4	629	CARDINAL
ftr-477	1076	1	2:6	CARDINAL
ftr-477	1077	1	3	CARDINAL
ftr-477	1081	1	44	CARDINAL
ftr-477	1082	1	'45	CARDINAL
ftr-477	1082	2	kennedy	PERSON
ftr-477	1082	3	horton	PERSON
ftr-477	1092	1	the supreme court	ORG
ftr-477	1092	2	some 54 years ago	DATE
ftr-477	1092	3	morgan v. commissioner	ORG
ftr-477	1092	4	143	CARDINAL
ftr-477	1092	5	second	ORDINAL
ftr-477	1092	6	908	PRODUCT
ftr-477	1092	7	1977	DATE
ftr-477	1092	8	85	CARDINAL
ftr-477	1093	1	144	CARDINAL
ftr-477	1093	2	second	ORDINAL
ftr-477	1093	3	908	PRODUCT
ftr-477	1094	1	1977	DATE
ftr-477	1095	1	145	CARDINAL
ftr-477	1095	2	second	ORDINAL
ftr-477	1095	3	908	PRODUCT
ftr-477	1096	1	1977	DATE
ftr-477	1097	1	146	CARDINAL
ftr-477	1098	1	horton v. commissioner	PERSON
ftr-477	1098	2	33	CARDINAL
ftr-477	1098	3	625	CARDINAL
ftr-477	1098	4	632	CARDINAL
ftr-477	1098	5	6th	ORDINAL
ftr-477	1098	6	1994	DATE
ftr-477	1099	1	147	CARDINAL
ftr-477	1099	2	second	ORDINAL
ftr-477	1099	3	908	PRODUCT
ftr-477	1100	1	1977	DATE
ftr-477	1100	2	86	CARDINAL
ftr-477	1100	3	19951	DATE
ftr-477	1101	1	florida	GPE
ftr-477	1105	1	148	CARDINAL
ftr-477	1106	1	1985	DATE
ftr-477	1106	2	richard h. black	PERSON
ftr-477	1106	3	ninth	ORDINAL
ftr-477	1106	4	congress	ORG
ftr-477	1107	1	arizona	GPE
ftr-477	1108	1	arizona	GPE
ftr-477	1110	1	49	CARDINAL
ftr-477	1115	1	one	CARDINAL
ftr-477	1115	2	congress	ORG
ftr-477	1116	1	congress	ORG
ftr-477	1117	1	148	CARDINAL
ftr-477	1117	2	309	CARDINAL
ftr-477	1117	3	80-81	CARDINAL
ftr-477	1118	1	149	CARDINAL
ftr-477	1118	2	765	CARDINAL
ftr-477	1118	3	862	CARDINAL
ftr-477	1118	4	864	CARDINAL
ftr-477	1118	5	9th	ORDINAL
ftr-477	1118	6	1985	DATE
ftr-477	1119	1	years	DATE
ftr-477	1122	1	50	CARDINAL
ftr-477	1123	1	glenshaw glass	PERSON
ftr-477	1123	2	52	CARDINAL
ftr-477	1123	3	the supreme court	ORG
ftr-477	1123	4	3	CARDINAL
ftr-477	1123	5	fourth	ORDINAL
ftr-477	1123	6	fourth	ORDINAL
ftr-477	1131	1	two	CARDINAL
ftr-477	1132	1	150	CARDINAL
ftr-477	1133	1	robinson v. commissioner	PERSON
ftr-477	1133	2	102	CARDINAL
ftr-477	1133	3	116	CARDINAL
ftr-477	1133	4	1994	DATE
ftr-477	1134	1	151	CARDINAL
ftr-477	1135	1	douglas a. kahn	PERSON
ftr-477	1135	2	2.1341	CARDINAL
ftr-477	1135	3	103-05	QUANTITY
ftr-477	1135	4	3d	CARDINAL
ftr-477	1135	5	1994	DATE
ftr-477	1136	1	152	CARDINAL
ftr-477	1136	2	glenshaw glass co.	ORG
ftr-477	1136	3	18	CARDINAL
ftr-477	1136	4	860	CARDINAL
ftr-477	1136	5	1952	DATE
ftr-477	1137	1	153	CARDINAL
ftr-477	1138	1	v. glenshaw glass	PERSON
ftr-477	1138	2	348	CARDINAL
ftr-477	1138	3	426	CARDINAL
ftr-477	1138	4	428	CARDINAL
ftr-477	1138	5	1955	DATE
ftr-477	1139	1	154	CARDINAL
ftr-477	1140	1	v. miller	PERSON
ftr-477	1140	2	914	CARDINAL
ftr-477	1140	3	586	CARDINAL
ftr-477	1140	4	4th	ORDINAL
ftr-477	1140	5	1990	DATE
ftr-477	1141	1	155	CARDINAL
ftr-477	1142	1	miller v. commissioner	PERSON
ftr-477	1142	2	65	CARDINAL
ftr-477	1142	3	cch) 1884	ORG
ftr-477	1142	4	t.c.	GPE
ftr-477	1142	5	p-h	ORG
ftr-477	1142	6	93,049	CARDINAL
ftr-477	1142	7	1993	DATE
ftr-477	1143	1	19951	DATE
ftr-477	1143	2	florida	GPE
ftr-477	1145	1	section 104(a)(2	LAW
ftr-477	1146	1	vi	PERSON
ftr-477	1146	2	1967	DATE
ftr-477	1146	3	156	CARDINAL
ftr-477	1146	4	only two	CARDINAL
ftr-477	1150	1	5 7	DATE
ftr-477	1150	2	burke	PERSON
ftr-477	1150	3	section 104(a)(2	LAW
ftr-477	1150	4	pre-burke	PERSON
ftr-477	1151	1	burke	PERSON
ftr-477	1151	2	1992	DATE
ftr-477	1153	1	ninth	ORDINAL
ftr-477	1154	1	seventh	ORDINAL
ftr-477	1155	1	5 9	CARDINAL
ftr-477	1155	2	fifth	ORDINAL
ftr-477	1155	3	the supreme court	ORG
ftr-477	1155	4	156	CARDINAL
ftr-477	1155	5	29	CARDINAL
ftr-477	1156	1	621-634	CARDINAL
ftr-477	1156	2	1994	DATE
ftr-477	1157	1	157	CARDINAL
ftr-477	1158	1	downey v. commissioner	PERSON
ftr-477	1158	2	33	CARDINAL
ftr-477	1158	3	836	CARDINAL
ftr-477	1158	4	7th	ORDINAL
ftr-477	1158	5	1994	DATE
ftr-477	1159	1	63	CARDINAL
ftr-477	1159	2	3476	CARDINAL
ftr-477	1159	3	u.s.	GPE
ftr-477	1159	4	dec. 5, 1994	DATE
ftr-477	1159	5	94-999	CARDINAL
ftr-477	1160	1	29	CARDINAL
ftr-477	1161	1	626(b	CARDINAL
ftr-477	1161	2	1994	DATE
ftr-477	1162	1	216	CARDINAL
ftr-477	1162	2	1994	DATE
ftr-477	1164	1	158	CARDINAL
ftr-477	1165	1	schmitz v. commissioner	ORG
ftr-477	1165	2	34	CARDINAL
ftr-477	1165	3	790	CARDINAL
ftr-477	1165	4	9th	ORDINAL
ftr-477	1165	5	1994	DATE
ftr-477	1166	1	63	CARDINAL
ftr-477	1166	2	3462	CARDINAL
ftr-477	1166	3	u.s. nov. 23, 1994	GPE
ftr-477	1167	1	94	CARDINAL
ftr-477	1168	1	downey v. commissioner	PERSON
ftr-477	1168	2	100	CARDINAL
ftr-477	1168	3	634	CARDINAL
ftr-477	1168	4	1993	DATE
ftr-477	1168	5	33	CARDINAL
ftr-477	1168	6	836	CARDINAL
ftr-477	1168	7	7th	ORDINAL
ftr-477	1168	8	1994	DATE
ftr-477	1169	1	159	CARDINAL
ftr-477	1170	1	downey v. commissioner	PERSON
ftr-477	1170	2	33	CARDINAL
ftr-477	1170	3	836	CARDINAL
ftr-477	1170	4	7th	ORDINAL
ftr-477	1170	5	1994	DATE
ftr-477	1171	1	160	CARDINAL
ftr-477	1171	2	26	CARDINAL
ftr-477	1171	3	1119	CARDINAL
ftr-477	1171	4	5th	ORDINAL
ftr-477	1172	1	115	CARDINAL
ftr-477	1172	2	s. ct	PERSON
ftr-477	1173	1	507	CARDINAL
ftr-477	1173	2	1994	DATE
ftr-477	1174	1	2:6	CARDINAL
ftr-477	1176	1	two	CARDINAL
ftr-477	1176	2	burke	PERSON
ftr-477	1177	1	seventh	ORDINAL
ftr-477	1177	2	downey iii	PERSON
ftr-477	1179	1	second	ORDINAL
ftr-477	1179	2	ninth	ORDINAL
ftr-477	1179	3	eleventh	ORDINAL
ftr-477	1180	1	first	ORDINAL
ftr-477	1180	2	fourth	ORDINAL
ftr-477	1180	3	fifth	ORDINAL
ftr-477	1180	4	sixth	ORDINAL
ftr-477	1182	1	seventh	ORDINAL
ftr-477	1182	2	burke	PERSON
ftr-477	1184	1	ninth	ORDINAL
ftr-477	1185	1	63	CARDINAL
ftr-477	1185	2	ninth	ORDINAL
ftr-477	1185	3	schmitz	PERSON
ftr-477	1185	4	adea	ORG
ftr-477	1185	5	congress	ORG
ftr-477	1186	1	161	CARDINAL
ftr-477	1187	1	downey v. commissioner	PERSON
ftr-477	1187	2	33	CARDINAL
ftr-477	1187	3	836	CARDINAL
ftr-477	1188	1	839	CARDINAL
ftr-477	1188	2	7th	ORDINAL
ftr-477	1188	3	1994	DATE
ftr-477	1190	1	63	CARDINAL
ftr-477	1190	2	3476	CARDINAL
ftr-477	1190	3	u.s.	GPE
ftr-477	1190	4	dec. 5. 1994	DATE
ftr-477	1191	1	94-999	CARDINAL
ftr-477	1192	1	162	CARDINAL
ftr-477	1193	1	163	CARDINAL
ftr-477	1194	1	downey v. commissioner	PERSON
ftr-477	1194	2	100	CARDINAL
ftr-477	1194	3	634	CARDINAL
ftr-477	1194	4	637	CARDINAL
ftr-477	1194	5	1993	DATE
ftr-477	1194	6	downey ii	PERSON
ftr-477	1194	7	33	CARDINAL
ftr-477	1194	8	836	CARDINAL
ftr-477	1194	9	7th	ORDINAL
ftr-477	1194	10	1994	DATE
ftr-477	1195	1	schmitz v. commissioner	PERSON
ftr-477	1196	1	34	CARDINAL
ftr-477	1196	2	790	CARDINAL
ftr-477	1196	3	794	CARDINAL
ftr-477	1196	4	9th	ORDINAL
ftr-477	1196	5	1994	DATE
ftr-477	1197	1	63	CARDINAL
ftr-477	1197	2	3462	CARDINAL
ftr-477	1197	3	u.s. nov. 23	GPE
ftr-477	1197	4	1994	DATE
ftr-477	1198	1	94	CARDINAL
ftr-477	1199	1	19951	DATE
ftr-477	1199	2	florida	GPE
ftr-477	1199	3	congress	ORG
ftr-477	1199	4	congress	ORG
ftr-477	1200	1	6	CARDINAL
ftr-477	1200	2	schmitz	ORG
ftr-477	1201	1	trott	PERSON
ftr-477	1201	2	two	CARDINAL
ftr-477	1201	3	ninth	ORDINAL
ftr-477	1202	1	the supreme court's	ORG
ftr-477	1202	2	trans world airlines, inc.	ORG
ftr-477	1203	1	thurston	GPE
ftr-477	1204	1	congress	ORG
ftr-477	1205	1	' 65	DATE
ftr-477	1205	2	section 104(a)(2	LAW
ftr-477	1206	1	66	CARDINAL
ftr-477	1207	1	167	CARDINAL
ftr-477	1207	2	burke	GPE
ftr-477	1207	3	the supreme court	ORG
ftr-477	1209	1	one	CARDINAL
ftr-477	1210	1	168	CARDINAL
ftr-477	1210	2	burke	ORG
ftr-477	1210	3	the supreme court	ORG
ftr-477	1212	1	the supreme court	ORG
ftr-477	1212	2	burke	PERSON
ftr-477	1212	3	164	CARDINAL
ftr-477	1213	1	schmitz	ORG
ftr-477	1213	2	34	CARDINAL
ftr-477	1213	3	795	CARDINAL
ftr-477	1213	4	165	CARDINAL
ftr-477	1214	1	469	CARDINAL
ftr-477	1214	2	111	CARDINAL
ftr-477	1214	3	125	CARDINAL
ftr-477	1214	4	1985	DATE
ftr-477	1215	1	166	CARDINAL
ftr-477	1216	1	schmitz	ORG
ftr-477	1216	2	34	CARDINAL
ftr-477	1216	3	796	CARDINAL
ftr-477	1217	1	hawkins	PERSON
ftr-477	1217	2	ninth	ORDINAL
ftr-477	1218	1	hawkins	PERSON
ftr-477	1218	2	united states	GPE
ftr-477	1218	3	30	CARDINAL
ftr-477	1218	4	1077	CARDINAL
ftr-477	1218	5	1084	DATE
ftr-477	1218	6	9th	ORDINAL
ftr-477	1218	7	1994	DATE
ftr-477	1219	1	167	CARDINAL
ftr-477	1220	1	1.104-1(c	CARDINAL
ftr-477	1221	1	168	CARDINAL
ftr-477	1223	1	e. allan farnsworth	PERSON
ftr-477	1223	2	12.17	CARDINAL
ftr-477	1223	3	2d	DATE
ftr-477	1223	4	1990	DATE
ftr-477	1227	1	the supreme court	ORG
ftr-477	1227	2	one	CARDINAL
ftr-477	1228	1	burke	PERSON
ftr-477	1233	1	the supreme court	ORG
ftr-477	1233	2	burke	GPE
ftr-477	1236	1	vii	PERSON
ftr-477	1236	2	burke	ORG
ftr-477	1236	3	burke holdings	ORG
ftr-477	1236	4	169	CARDINAL
ftr-477	1237	1	smith v. office of personnel management	ORG
ftr-477	1237	2	778	CARDINAL
ftr-477	1237	3	258	CARDINAL
ftr-477	1237	4	263	CARDINAL
ftr-477	1237	5	5th	ORDINAL
ftr-477	1237	6	1985	DATE
ftr-477	1237	7	118	CARDINAL
ftr-477	1237	8	19951	DATE
ftr-477	1238	1	florida	GPE
ftr-477	1242	1	1981	DATE
ftr-477	1242	2	americans	NORP
ftr-477	1242	3	burke	PERSON
ftr-477	1243	1	burke	PERSON
ftr-477	1245	1	7 1	DATE
ftr-477	1245	2	mckay	GPE
ftr-477	1245	3	72	DATE
ftr-477	1247	1	'73	PRODUCT
ftr-477	1247	2	burke	PERSON
ftr-477	1249	1	burke	PERSON
ftr-477	1251	1	170	CARDINAL
ftr-477	1254	1	93-88	CARDINAL
ftr-477	1254	2	61	CARDINAL
ftr-477	1255	1	171	CARDINAL
ftr-477	1256	1	mckay v. commissioner	PERSON
ftr-477	1256	2	102	CARDINAL
ftr-477	1256	3	465	CARDINAL
ftr-477	1256	4	1994	DATE
ftr-477	1257	1	172	CARDINAL
ftr-477	1258	1	mckay	PERSON
ftr-477	1258	2	120	CARDINAL
ftr-477	1259	1	173	CARDINAL
ftr-477	1260	1	farnsworth	PERSON
ftr-477	1260	2	supra	PERSON
ftr-477	1260	3	168	CARDINAL
ftr-477	1260	4	12.17	CARDINAL
ftr-477	1261	1	2:6	CARDINAL
ftr-477	1261	2	burke	PERSON
ftr-477	1261	3	two	CARDINAL
ftr-477	1262	1	'74	ORG
ftr-477	1262	2	burke	ORG
ftr-477	1268	1	'76	PERSON
ftr-477	1270	1	burke	PERSON
ftr-477	1270	2	section 104(a)(2	LAW
ftr-477	1272	1	burke	GPE
ftr-477	1272	2	the supreme court	ORG
ftr-477	1272	3	justice scalia's	PERSON
ftr-477	1272	4	section 104(a)(2	LAW
ftr-477	1272	5	178	CARDINAL
ftr-477	1273	1	174	CARDINAL
ftr-477	1274	1	1i.b	CARDINAL
ftr-477	1275	1	175	CARDINAL
ftr-477	1276	1	taggi	GPE
ftr-477	1276	2	united states	GPE
ftr-477	1276	3	35	CARDINAL
ftr-477	1276	4	93	CARDINAL
ftr-477	1276	5	2d	DATE
ftr-477	1276	6	1994	DATE
ftr-477	1277	1	loren c. rosenzweig	PERSON
ftr-477	1277	2	81	CARDINAL
ftr-477	1277	3	j. tax'n 254 (	PERSON
ftr-477	1277	4	1994	DATE
ftr-477	1278	1	176	CARDINAL
ftr-477	1279	1	taggi	PERSON
ftr-477	1279	2	35	CARDINAL
ftr-477	1279	3	93	CARDINAL
ftr-477	1280	1	177	CARDINAL
ftr-477	1281	1	175	CARDINAL
ftr-477	1281	2	258	CARDINAL
ftr-477	1281	3	178	CARDINAL
ftr-477	1282	1	downey iii	PERSON
ftr-477	1282	2	scalia	PERSON
ftr-477	1283	1	downey v. commissioner	PERSON
ftr-477	1283	2	33	CARDINAL
ftr-477	1283	3	836	CARDINAL
ftr-477	1283	4	838	CARDINAL
ftr-477	1283	5	7th	ORDINAL
ftr-477	1283	6	1994	DATE
ftr-477	1284	1	63	CARDINAL
ftr-477	1284	2	3476	CARDINAL
ftr-477	1284	3	u.s.	GPE
ftr-477	1284	4	dec. 5, 1994	DATE
ftr-477	1284	5	94-999	CARDINAL
ftr-477	1285	1	1995	DATE
ftr-477	1285	2	florida	GPE
ftr-477	1285	3	burke	ORG
ftr-477	1285	4	section 104(a)(2	LAW
ftr-477	1286	1	179	CARDINAL
ftr-477	1286	2	26	CARDINAL
ftr-477	1286	3	1119	CARDINAL
ftr-477	1286	4	5th	ORDINAL
ftr-477	1287	1	115	CARDINAL
ftr-477	1287	2	s. ct	PERSON
ftr-477	1288	1	507	CARDINAL
ftr-477	1288	2	1994	DATE