id	sid	eid	entity	type
ftr-481	1	1	florida	GPE
ftr-481	1	2	2 1995	CARDINAL
ftr-481	1	3	8	CARDINAL
ftr-481	1	4	deborah a. geier* i.	PERSON
ftr-481	1	5	493 ii	QUANTITY
ftr-481	13	1	494	CARDINAL
ftr-481	13	2	497	CARDINAL
ftr-481	13	3	502	CARDINAL
ftr-481	13	4	503	CARDINAL
ftr-481	13	5	d.	NORP
ftr-481	13	6	505	CARDINAL
ftr-481	13	7	507 11	CARDINAL
ftr-481	15	1	507 a.	PERSON
ftr-481	15	2	congress	ORG
ftr-481	16	1	507	CARDINAL
ftr-481	17	1	513	CARDINAL
ftr-481	17	2	cleveland-marshall college of law	ORG
ftr-481	17	3	cleveland state university	ORG
ftr-481	17	4	university of florida college of law	ORG
ftr-481	17	5	spring 1995	DATE
ftr-481	18	1	a.b.	GPE
ftr-481	18	2	1983	DATE
ftr-481	18	3	baldwin-wallace college	ORG
ftr-481	18	4	j.d.	GPE
ftr-481	18	5	1986	DATE
ftr-481	18	6	western reserve	ORG
ftr-481	19	1	january 1995	DATE
ftr-481	19	2	the american association of law schools	ORG
ftr-481	20	1	daniel halperin	PERSON
ftr-481	20	2	bill popkin	PERSON
ftr-481	20	3	jim halpern	PERSON
ftr-481	20	4	les samuels	ORG
ftr-481	20	5	treasury	ORG
ftr-481	21	1	larry lokken	PERSON
ftr-481	22	1	the university of florida college of law	ORG
ftr-481	22	2	robert s. summers	PERSON
ftr-481	22	3	cornell university	ORG
ftr-481	24	1	erik m. jensen	PERSON
ftr-481	24	2	western reserve	ORG
ftr-481	24	3	bob	PERSON
ftr-481	24	4	dorothy	PERSON
ftr-481	25	1	1995	DATE
ftr-481	25	2	deborah a. geier	PERSON
ftr-481	25	3	i.	PERSON
ftr-481	25	4	missouri	GPE
ftr-481	28	1	the cleveland plain dealer	ORG
ftr-481	28	2	november 1994	DATE
ftr-481	29	1	missouri	GPE
ftr-481	29	2	the preceding august	DATE
ftr-481	29	3	missouri	GPE
ftr-481	30	1	one	CARDINAL
ftr-481	31	1	one	CARDINAL
ftr-481	35	1	the last decade	DATE
ftr-481	35	2	two	CARDINAL
ftr-481	35	3	the supreme court	ORG
ftr-481	35	4	antonin scalia	PERSON
ftr-481	37	1	1	CARDINAL
ftr-481	38	1	joe lambe	PERSON
ftr-481	38	2	missouri	GPE
ftr-481	40	1	cleve	PERSON
ftr-481	42	1	nov. 25, 1994	DATE
ftr-481	42	2	26a	CARDINAL
ftr-481	43	1	2	CARDINAL
ftr-481	44	1	213	CARDINAL
ftr-481	44	2	914	CARDINAL
ftr-481	44	3	6th	ORDINAL
ftr-481	44	4	1954	DATE
ftr-481	46	1	x corp.	ORG
ftr-481	46	2	x corp.	ORG
ftr-481	46	3	only 50%	PERCENT
ftr-481	47	1	x corp.	ORG
ftr-481	47	2	50%	PERCENT
ftr-481	48	1	x corp.	ORG
ftr-481	48	2	one half	CARDINAL
ftr-481	48	3	the remaining one half	DATE
ftr-481	49	1	4.	CARDINAL
ftr-481	49	2	deborah a. geier	PERSON
ftr-481	49	3	66	CARDINAL
ftr-481	50	1	l. rev	PERSON
ftr-481	50	2	445	CARDINAL
ftr-481	50	3	448	CARDINAL
ftr-481	50	4	1993	DATE
ftr-481	51	1	19951	DATE
ftr-481	51	2	florida	GPE
ftr-481	57	1	robert	PERSON
ftr-481	62	1	one	CARDINAL
ftr-481	62	2	5	CARDINAL
ftr-481	62	3	paul l. caron	PERSON
ftr-481	62	4	13	CARDINAL
ftr-481	63	1	517	CARDINAL
ftr-481	63	2	531-54	CARDINAL
ftr-481	63	3	1994	DATE
ftr-481	63	4	michael livingston	PERSON
ftr-481	63	5	congress	ORG
ftr-481	63	6	69 tex	QUANTITY
ftr-481	63	7	l. rev	PERSON
ftr-481	63	8	819	CARDINAL
ftr-481	63	9	1991	DATE
ftr-481	63	10	william d. popkin	PERSON
ftr-481	63	11	68	CARDINAL
ftr-481	64	1	865	CARDINAL
ftr-481	64	2	1993	DATE
ftr-481	64	3	william d. popkin	PERSON
ftr-481	64	4	scalia	PERSON
ftr-481	64	5	76	CARDINAL
ftr-481	65	1	l. rev	PERSON
ftr-481	65	2	1133	CARDINAL
ftr-481	65	3	1992	DATE
ftr-481	65	4	william d. popkin	PERSON
ftr-481	65	5	66	CARDINAL
ftr-481	67	1	699	CARDINAL
ftr-481	67	2	1991	DATE
ftr-481	68	1	william d. popkin	PERSON
ftr-481	69	1	61	CARDINAL
ftr-481	69	2	s. cal	PERSON
ftr-481	70	1	l. rev	PERSON
ftr-481	71	1	543	CARDINAL
ftr-481	71	2	1988	DATE
ftr-481	72	1	lawrence zelenak	PERSON
ftr-481	72	2	64	CARDINAL
ftr-481	72	3	l. rev	PERSON
ftr-481	72	4	623	CARDINAL
ftr-481	72	5	1986	DATE
ftr-481	73	1	2:8	CARDINAL
ftr-481	75	1	scalia	PERSON
ftr-481	79	1	scalia	PERSON
ftr-481	79	2	congress	ORG
ftr-481	81	1	irs	ORG
ftr-481	82	1	irs	ORG
ftr-481	83	1	6	CARDINAL
ftr-481	83	2	william n. eskridge	PERSON
ftr-481	83	3	74	CARDINAL
ftr-481	84	1	l. rev	PERSON
ftr-481	84	2	275	CARDINAL
ftr-481	84	3	1988	DATE
ftr-481	85	1	edward l. rubin	PERSON
ftr-481	85	2	66	CARDINAL
ftr-481	85	3	l. rev	PERSON
ftr-481	85	4	1 (1991	CARDINAL
ftr-481	86	1	7	CARDINAL
ftr-481	86	2	cipollone v. liggett group, inc.	PERSON
ftr-481	86	3	112	CARDINAL
ftr-481	86	4	s. ct.	PERSON
ftr-481	86	5	2633	CARDINAL
ftr-481	86	6	1992	DATE
ftr-481	86	7	scalia	PERSON
ftr-481	87	1	j.	PERSON
ftr-481	87	2	morales v. trans	PERSON
ftr-481	87	3	world airlines, inc.	ORG
ftr-481	87	4	112	CARDINAL
ftr-481	87	5	s. ct	PERSON
ftr-481	87	6	2031	CARDINAL
ftr-481	87	7	2036	CARDINAL
ftr-481	87	8	1992	DATE
ftr-481	88	1	8	CARDINAL
ftr-481	89	1	scalia	PERSON
ftr-481	89	2	justice thomas	PERSON
ftr-481	89	3	united states	GPE
ftr-481	89	4	115	CARDINAL
ftr-481	89	5	s. ct	PERSON
ftr-481	90	1	464	CARDINAL
ftr-481	90	2	473	CARDINAL
ftr-481	90	3	1994	DATE
ftr-481	90	4	scalia	PERSON
ftr-481	90	5	j.	PERSON
ftr-481	93	1	scalia	PERSON
ftr-481	95	1	scalia	PERSON
ftr-481	96	1	16-21	DATE
ftr-481	96	2	brennan	PERSON
ftr-481	98	1	19951	DATE
ftr-481	98	2	florida	GPE
ftr-481	101	1	pro-irs	PERSON
ftr-481	109	1	third	ORDINAL
ftr-481	110	1	third	ORDINAL
ftr-481	111	1	fourth	ORDINAL
ftr-481	111	2	9	CARDINAL
ftr-481	112	1	60	CARDINAL
ftr-481	113	1	10	CARDINAL
ftr-481	114	1	1.701-2(b	CARDINAL
ftr-481	115	1	11	CARDINAL
ftr-481	116	1	1.701-2(e)(1	CARDINAL
ftr-481	117	1	2:8	CARDINAL
ftr-481	120	1	first	ORDINAL
ftr-481	120	2	one	CARDINAL
ftr-481	121	1	overarches	PERSON
ftr-481	129	1	owens	PERSON
ftr-481	129	2	3	CARDINAL
ftr-481	129	3	$225 to $190	MONEY
ftr-481	130	1	irs	ORG
ftr-481	130	2	35	MONEY
ftr-481	131	1	section 1011	LAW
ftr-481	131	2	12	CARDINAL
ftr-481	132	1	4	CARDINAL
ftr-481	132	2	13	CARDINAL
ftr-481	133	1	305	CARDINAL
ftr-481	133	2	468	CARDINAL
ftr-481	133	3	19951	DATE
ftr-481	133	4	florida	GPE
ftr-481	133	5	1,825	MONEY
ftr-481	133	6	190	MONEY
ftr-481	134	1	the supreme court	ORG
ftr-481	134	2	irs	ORG
ftr-481	135	1	4	CARDINAL
ftr-481	137	1	one	CARDINAL
ftr-481	137	2	owens	PERSON
ftr-481	137	3	section 1016	LAW
ftr-481	137	4	1011	CARDINAL
ftr-481	137	5	165(b).'5	CARDINAL
ftr-481	138	1	6	CARDINAL
ftr-481	138	2	owens	GPE
ftr-481	139	1	duberstein	PERSON
ftr-481	140	1	duberstein	PERSON
ftr-481	140	2	cadillac	ORG
ftr-481	140	3	berman	PERSON
ftr-481	141	1	first	ORDINAL
ftr-481	142	1	14	CARDINAL
ftr-481	143	1	1.165-7(b)(1	CARDINAL
ftr-481	144	1	15	CARDINAL
ftr-481	148	1	richard a. epstein	PERSON
ftr-481	148	2	23	CARDINAL
ftr-481	149	1	l. rev	PERSON
ftr-481	150	1	454	CARDINAL
ftr-481	150	2	1971	DATE
ftr-481	152	1	owens	PERSON
ftr-481	153	1	section 165(c)(3	LAW
ftr-481	157	1	1.1657(b)(1)(ii	CARDINAL
ftr-481	158	1	16	CARDINAL
ftr-481	158	2	363	CARDINAL
ftr-481	158	3	278	CARDINAL
ftr-481	158	4	1960	DATE
ftr-481	159	1	2:8	CARDINAL
ftr-481	159	2	berman	PERSON
ftr-481	159	3	cadillac	ORG
ftr-481	161	1	justice brennan	PERSON
ftr-481	166	1	0	CARDINAL
ftr-481	166	2	irs	ORG
ftr-481	169	1	one	CARDINAL
ftr-481	169	2	17	CARDINAL
ftr-481	170	1	289	CARDINAL
ftr-481	171	1	18	CARDINAL
ftr-481	172	1	286	CARDINAL
ftr-481	172	2	302	CARDINAL
ftr-481	172	3	u.s.	GPE
ftr-481	172	4	43	DATE
ftr-481	173	1	19	CARDINAL
ftr-481	174	1	285	DATE
ftr-481	174	2	v. lobuc	PERSON
ftr-481	174	3	351	CARDINAL
ftr-481	174	4	u.s. 243	GPE
ftr-481	174	5	246	CARDINAL
ftr-481	174	6	1956	DATE
ftr-481	174	7	robertson v. united states	ORG
ftr-481	174	8	343	CARDINAL
ftr-481	174	9	711	CARDINAL
ftr-481	174	10	714	CARDINAL
ftr-481	174	11	1952	DATE
ftr-481	175	1	20	CARDINAL
ftr-481	176	1	d.	NORP
ftr-481	177	1	302	CARDINAL
ftr-481	178	1	u.s. 34	GPE
ftr-481	178	2	41 (1937	DATE
ftr-481	179	1	21	CARDINAL
ftr-481	180	1	170	CARDINAL
ftr-481	181	1	william d. andrews	PERSON
ftr-481	181	2	86	CARDINAL
ftr-481	182	1	l. rev	PERSON
ftr-481	182	2	309	CARDINAL
ftr-481	182	3	314	CARDINAL
ftr-481	182	4	1972	DATE
ftr-481	183	1	19951	DATE
ftr-481	183	2	florida	GPE
ftr-481	183	3	first	ORDINAL
ftr-481	183	4	brown group,22 withdrawn	GPE
ftr-481	183	5	september 1994	DATE
ftr-481	184	1	3	CARDINAL
ftr-481	184	2	u.s.	GPE
ftr-481	187	1	u.s.	GPE
ftr-481	188	1	david shakow	PERSON
ftr-481	188	2	michael mcintyre	PERSON
ftr-481	189	1	congress	ORG
ftr-481	190	1	congress	ORG
ftr-481	190	2	two	CARDINAL
ftr-481	190	3	22	CARDINAL
ftr-481	190	4	brown group, inc.	ORG
ftr-481	191	1	102	CARDINAL
ftr-481	191	2	616	CARDINAL
ftr-481	191	3	1994	DATE
ftr-481	192	1	23	CARDINAL
ftr-481	193	1	951-964	CARDINAL
ftr-481	194	1	24	CARDINAL
ftr-481	195	1	david j. shakow	PERSON
ftr-481	195	2	63	CARDINAL
ftr-481	195	3	1761	DATE
ftr-481	195	4	june 27, 1994	DATE
ftr-481	196	1	25	CARDINAL
ftr-481	197	1	michael mcintyre	PERSON
ftr-481	197	2	65	CARDINAL
ftr-481	197	3	371	CARDINAL
ftr-481	197	4	oct. 17, 1994	DATE
ftr-481	198	1	26	CARDINAL
ftr-481	198	2	brown group, inc.	ORG
ftr-481	199	1	104 t.c	QUANTITY
ftr-481	200	1	5	CARDINAL
ftr-481	200	2	1995	DATE
ftr-481	202	1	supra	PERSON
ftr-481	202	2	1011	CARDINAL
ftr-481	203	1	first	ORDINAL
ftr-481	205	1	27	CARDINAL
ftr-481	206	1	311	CARDINAL
ftr-481	206	2	112	CARDINAL
ftr-481	206	3	1940	DATE
ftr-481	206	4	309	CARDINAL
ftr-481	206	5	331	CARDINAL
ftr-481	206	6	1940	DATE
ftr-481	206	7	blair v. commissioner	PERSON
ftr-481	206	8	300	CARDINAL
ftr-481	206	9	u.s. 5 (	GPE
ftr-481	206	10	poe v. seabom	PERSON
ftr-481	206	11	282	CARDINAL
ftr-481	206	12	1930	DATE
ftr-481	206	13	lucas v. earl	PERSON
ftr-481	206	14	281	CARDINAL
ftr-481	206	15	111	CARDINAL
ftr-481	206	16	1930	DATE
ftr-481	207	1	2:8	CARDINAL
ftr-481	208	1	2	CARDINAL
ftr-481	208	2	the supreme court	ORG
ftr-481	209	1	gregory	PERSON
ftr-481	212	1	goldstein	PERSON
ftr-481	212	2	irish	NORP
ftr-481	212	3	4%	PERCENT
ftr-481	212	4	2.5%	PERCENT
ftr-481	213	1	the same year	DATE
ftr-481	216	1	time,3	GPE
ftr-481	219	1	293	CARDINAL
ftr-481	219	2	465	CARDINAL
ftr-481	219	3	1935	DATE
ftr-481	220	1	29	CARDINAL
ftr-481	221	1	alan gunn	PERSON
ftr-481	222	1	65	CARDINAL
ftr-481	222	2	640	CARDINAL
ftr-481	222	3	oct. 31, 1994	DATE
ftr-481	223	1	30	CARDINAL
ftr-481	223	2	364	CARDINAL
ftr-481	223	3	734	CARDINAL
ftr-481	223	4	2d	DATE
ftr-481	223	5	1966	DATE
ftr-481	224	1	31	CARDINAL
ftr-481	224	2	section 183	LAW
ftr-481	224	3	1969	DATE
ftr-481	224	4	183	CARDINAL
ftr-481	224	5	1986	DATE
ftr-481	225	1	19951	DATE
ftr-481	225	2	502	CARDINAL
ftr-481	226	1	florida	GPE
ftr-481	226	2	2:8	CARDINAL
ftr-481	230	1	irs	ORG
ftr-481	231	1	congress	ORG
ftr-481	232	1	congress	ORG
ftr-481	232	2	congress	ORG
ftr-481	233	1	section 170	LAW
ftr-481	236	1	3	CARDINAL
ftr-481	236	2	the church of scientology in exchange for services	ORG
ftr-481	237	1	scientologists	NORP
ftr-481	239	1	one	CARDINAL
ftr-481	241	1	one	CARDINAL
ftr-481	242	1	32	CARDINAL
ftr-481	243	1	490	CARDINAL
ftr-481	243	2	u.s.	GPE
ftr-481	243	3	1989	DATE
ftr-481	244	1	33	CARDINAL
ftr-481	246	1	83	CARDINAL
ftr-481	246	2	1983	DATE
ftr-481	246	3	2	CARDINAL
ftr-481	246	4	46	DATE
ftr-481	250	1	scientologists	NORP
ftr-481	255	1	the supreme court	ORG
ftr-481	255	2	section 170(a	LAW
ftr-481	256	1	congress	ORG
ftr-481	257	1	congress	ORG
ftr-481	259	1	5	CARDINAL
ftr-481	259	2	one	CARDINAL
ftr-481	259	3	34	CARDINAL
ftr-481	260	1	490	CARDINAL
ftr-481	260	2	u.s.	GPE
ftr-481	260	3	684-85	CARDINAL
ftr-481	261	1	35	CARDINAL
ftr-481	264	1	19951	DATE
ftr-481	264	2	florida	GPE
ftr-481	266	1	section 1041	LAW
ftr-481	266	2	one	CARDINAL
ftr-481	268	1	section 1041	LAW
ftr-481	270	1	irs	ORG
ftr-481	270	2	sections 1041(a	DATE
ftr-481	271	1	section 1041	LAW
ftr-481	271	2	settlements.36	CARDINAL
ftr-481	271	3	w	ORG
ftr-481	272	1	w	ORG
ftr-481	272	2	years	DATE
ftr-481	273	1	w	ORG
ftr-481	273	2	w	GPE
ftr-481	274	1	section 1041	LAW
ftr-481	275	1	section 1041	LAW
ftr-481	275	2	no 36	DATE
ftr-481	276	1	deborah a. geier	PERSON
ftr-481	276	2	section 1041	LAW
ftr-481	276	3	60	CARDINAL
ftr-481	276	4	519	CARDINAL
ftr-481	276	5	july 26, 1993	DATE
ftr-481	277	1	37	CARDINAL
ftr-481	279	1	2:8	CARDINAL
ftr-481	279	2	section 1041	LAW
ftr-481	280	1	d.	NORP
ftr-481	282	1	section 104(a)(2	LAW
ftr-481	286	1	section 104(a)(2	LAW
ftr-481	287	1	the supreme court's	ORG
ftr-481	287	2	1920	DATE
ftr-481	287	3	macomber	PERSON
ftr-481	289	1	annual	DATE
ftr-481	292	1	section 104(a)(2	LAW
ftr-481	292	2	1918	DATE
ftr-481	293	1	38	CARDINAL
ftr-481	294	1	252	CARDINAL
ftr-481	294	2	189	CARDINAL
ftr-481	294	3	1920	DATE
ftr-481	295	1	1995	DATE
ftr-481	295	2	florida	GPE
ftr-481	295	3	section 104(a)(2	LAW
ftr-481	295	4	1954	DATE
ftr-481	296	1	one year later	DATE
ftr-481	296	2	the supreme court	ORG
ftr-481	296	3	glenshaw	PERSON
ftr-481	297	1	section 104(a)(2	LAW
ftr-481	297	2	first	ORDINAL
ftr-481	300	1	scalia	PERSON
ftr-481	300	2	section 104(a)(2	LAW
ftr-481	300	3	scalia	PERSON
ftr-481	300	4	the supreme court	ORG
ftr-481	301	1	section 104(a)(2	LAW
ftr-481	301	2	1989	DATE
ftr-481	301	3	section 104(a)(2	LAW
ftr-481	302	1	congress	ORG
ftr-481	302	2	dozens	CARDINAL
ftr-481	302	3	39	DATE
ftr-481	303	1	348	CARDINAL
ftr-481	303	2	426	CARDINAL
ftr-481	303	3	1955	DATE
ftr-481	304	1	40	CARDINAL
ftr-481	305	1	joseph m. dodge	PERSON
ftr-481	305	2	77	CARDINAL
ftr-481	305	3	cornell l. rev	PERSON
ftr-481	306	1	143	CARDINAL
ftr-481	306	2	1992	DATE
ftr-481	307	1	douglas a. kahn	PERSON
ftr-481	307	2	2	CARDINAL
ftr-481	307	3	fla	GPE
ftr-481	309	1	337	CARDINAL
ftr-481	309	2	1995	DATE
ftr-481	310	1	41	CARDINAL
ftr-481	311	1	united states	GPE
ftr-481	311	2	burke	PERSON
ftr-481	311	3	112	CARDINAL
ftr-481	311	4	s. ct.	PERSON
ftr-481	311	5	1867, 1874 (	DATE
ftr-481	311	6	1992	DATE
ftr-481	311	7	scalia	PERSON
ftr-481	311	8	j.	PERSON
ftr-481	312	1	42	CARDINAL
ftr-481	313	1	william d. popkin	PERSON
ftr-481	313	2	54	CARDINAL
ftr-481	313	3	1570	CARDINAL
ftr-481	313	4	mar. 23, 1992	DATE
ftr-481	313	5	scalia	PERSON
ftr-481	313	6	congress	ORG
ftr-481	314	1	43	CARDINAL
ftr-481	315	1	burke	ORG
ftr-481	315	2	112	CARDINAL
ftr-481	315	3	s. ct	PERSON
ftr-481	316	1	1875	DATE
ftr-481	316	2	scalia	PERSON
ftr-481	316	3	j.	PERSON
ftr-481	317	1	44	DATE
ftr-481	318	1	4	CARDINAL
ftr-481	318	2	470	CARDINAL
ftr-481	319	1	2:8	CARDINAL
ftr-481	323	1	section 104(a)(2	LAW
ftr-481	324	1	congress	ORG
ftr-481	324	2	1989	DATE
ftr-481	324	3	scalia	PERSON
ftr-481	325	1	congress	ORG
ftr-481	326	1	section 104(a)(2	LAW
ftr-481	328	1	section 162	LAW
ftr-481	329	1	1918	DATE
ftr-481	331	1	today	DATE
ftr-481	333	1	william eskridge.47 i.	PERSON
ftr-481	333	2	congress	ORG
ftr-481	333	3	45	CARDINAL
ftr-481	334	1	erwin n. griswold	PERSON
ftr-481	334	2	59	CARDINAL
ftr-481	335	1	l. rev	PERSON
ftr-481	336	1	286	CARDINAL
ftr-481	336	2	william d. popkin	PERSON
ftr-481	336	3	239	CARDINAL
ftr-481	336	4	1994	DATE
ftr-481	337	1	46	DATE
ftr-481	339	1	1.162-7	DATE
ftr-481	339	2	47	DATE
ftr-481	340	1	william n. eskridge	PERSON
ftr-481	340	2	jr.	PERSON
ftr-481	341	1	135	CARDINAL
ftr-481	342	1	1479	CARDINAL
ftr-481	342	2	1987	DATE
ftr-481	343	1	19951	DATE
ftr-481	343	2	florida	GPE
ftr-481	344	1	the duberstein court	ORG
ftr-481	345	1	congress	ORG
ftr-481	345	2	274(b)48	CARDINAL
ftr-481	345	3	102(c	CARDINAL
ftr-481	345	4	49	DATE
ftr-481	349	1	owens	PERSON
ftr-481	349	2	congress	ORG
ftr-481	352	1	owens	PERSON
ftr-481	352	2	congress	ORG
ftr-481	353	1	congress	ORG
ftr-481	353	2	congress	ORG
ftr-481	353	3	law.5 congress's	ORG
ftr-481	355	1	congress	ORG
ftr-481	356	1	section 1041	LAW
ftr-481	357	1	congress	ORG
ftr-481	358	1	missouri	GPE
ftr-481	358	2	52	DATE
ftr-481	360	1	48	DATE
ftr-481	360	2	section 274(b	CARDINAL
ftr-481	360	3	25	MONEY
ftr-481	361	1	49	DATE
ftr-481	362	1	section 102(c	LAW
ftr-481	364	1	50	CARDINAL
ftr-481	365	1	supra	PERSON
ftr-481	365	2	13	CARDINAL
ftr-481	366	1	51	CARDINAL
ftr-481	366	2	5	CARDINAL
ftr-481	366	3	52	CARDINAL
ftr-481	367	1	supra	PERSON
ftr-481	367	2	1-2	CARDINAL
ftr-481	368	1	2:8	CARDINAL
ftr-481	371	1	congress	ORG
ftr-481	372	1	section 61(a)(12	LAW
ftr-481	372	2	congress	ORG
ftr-481	374	1	1,000	MONEY
ftr-481	374	2	1,000	MONEY
ftr-481	377	1	53	DATE
ftr-481	378	1	indopco, inc.	ORG
ftr-481	379	1	503	CARDINAL
ftr-481	379	2	1992	DATE
ftr-481	380	1	4	CARDINAL
ftr-481	380	2	477 n.122	QUANTITY
ftr-481	381	1	54	DATE
ftr-481	381	2	philadelphia park amusement co.	ORG
ftr-481	381	3	united states	GPE
ftr-481	381	4	126	CARDINAL
ftr-481	381	5	f. supp	PERSON
ftr-481	382	1	184	CARDINAL
ftr-481	382	2	ci	PERSON
ftr-481	382	3	1954	DATE
ftr-481	383	1	4	CARDINAL
ftr-481	383	2	474-77	CARDINAL
ftr-481	384	1	55	CARDINAL
ftr-481	385	1	v. duberstein	PERSON
ftr-481	385	2	363	CARDINAL
ftr-481	385	3	278	CARDINAL
ftr-481	385	4	1960	DATE
ftr-481	385	5	supra	PERSON
ftr-481	385	6	16	CARDINAL
ftr-481	386	1	56	CARDINAL
ftr-481	387	1	61	CARDINAL
ftr-481	387	2	1697	CARDINAL
ftr-481	388	1	1698	CARDINAL
ftr-481	388	2	t.c.	ORG
ftr-481	388	3	p-h	ORG
ftr-481	388	4	91,019	CARDINAL
ftr-481	388	5	1991	DATE
ftr-481	389	1	57	CARDINAL
ftr-481	391	1	19951	DATE
ftr-481	391	2	florida	GPE
ftr-481	391	3	first	ORDINAL
ftr-481	392	1	catch-22	ORG
ftr-481	393	1	section 1001	LAW
ftr-481	397	1	59 one	CARDINAL
ftr-481	399	1	william s. mckee	PERSON
ftr-481	399	2	king & spalding-former tax legislative counsel	ORG
ftr-481	399	3	58	DATE
ftr-481	400	1	deborah a. geier	PERSON
ftr-481	400	2	fla	GPE
ftr-481	401	1	115	CARDINAL
ftr-481	401	2	155	CARDINAL
ftr-481	401	3	1992	DATE
ftr-481	402	1	59	CARDINAL
ftr-481	403	1	169	CARDINAL
ftr-481	405	1	186 n.217	QUANTITY
ftr-481	405	2	zarin	PRODUCT
ftr-481	406	1	2:8	CARDINAL
ftr-481	407	1	1,339,000	CARDINAL
ftr-481	407	2	congress	ORG
ftr-481	407	3	duberstein	PERSON
ftr-481	408	1	congress	ORG
ftr-481	409	1	the 1980s	DATE
ftr-481	409	2	congress	ORG
ftr-481	409	3	60	CARDINAL
ftr-481	410	1	lee a. shepherd	PERSON
ftr-481	410	2	mect	PERSON
ftr-481	410	3	gregory	PERSON
ftr-481	410	4	64	CARDINAL
ftr-481	410	5	295	CARDINAL
ftr-481	410	6	296	CARDINAL
ftr-481	410	7	july 18, 1994	DATE
ftr-481	410	8	shepherd	PERSON
ftr-481	410	9	mckee	PERSON
ftr-481	412	1	joseph bankman	PERSON
ftr-481	412	2	64	CARDINAL
ftr-481	412	3	270	CARDINAL
ftr-481	412	4	july 1 , 1994	DATE
ftr-481	412	5	peter l faber	ORG
ftr-481	412	6	64	CARDINAL
ftr-481	412	7	1237	CARDINAL
ftr-481	412	8	aug. 29, 1994	DATE
ftr-481	412	9	daniel i. halperin	PERSON
ftr-481	412	10	64	CARDINAL
ftr-481	412	11	823	CARDINAL
ftr-481	412	12	aug. 8, 1994	DATE
ftr-481	412	13	new york	GPE
ftr-481	412	14	64	CARDINAL
ftr-481	412	15	233	CARDINAL
ftr-481	412	16	july 11, 1994	DATE
ftr-481	413	1	61	CARDINAL
ftr-481	414	1	cleve	PERSON
ftr-481	415	1	nov. 27, 1994	DATE
ftr-481	415	2	6c	CARDINAL
ftr-481	416	1	62	CARDINAL
ftr-481	417	1	edward zelinsky's	PERSON
ftr-481	418	1	edward zelinsky	PERSON
ftr-481	418	2	albertson	ORG
ftr-481	418	3	66	CARDINAL
ftr-481	418	4	1691	CARDINAL
ftr-481	418	5	1700	CARDINAL
ftr-481	418	6	mar. 13. 1995	DATE
ftr-481	419	1	v. soliman	PERSON
ftr-481	419	2	113 s. ct	PERSON
ftr-481	420	1	701	CARDINAL
ftr-481	420	2	1993	DATE
ftr-481	424	1	95	CARDINAL
ftr-481	424	2	2, 1995	DATE
ftr-481	424	3	tnt	ORG
ftr-481	424	4	one	CARDINAL
ftr-481	426	1	albertson	ORG
ftr-481	426	2	over19951	PERSON
ftr-481	426	3	florida	GPE
ftr-481	427	1	margaret richardson	PERSON
ftr-481	427	2	last summer	DATE
ftr-481	428	1	63	CARDINAL
ftr-481	428	2	one	CARDINAL
ftr-481	431	1	two	CARDINAL
ftr-481	431	2	gregory	GPE
ftr-481	431	3	goldstein	PERSON
ftr-481	432	1	catch-22	ORG
ftr-481	435	1	65	CARDINAL
ftr-481	436	1	80-86	PERCENT
ftr-481	437	1	63	DATE
ftr-481	437	2	wall st. j.	PERSON
ftr-481	437	3	aug. 10, 1994	DATE
ftr-481	437	4	al	ORG
ftr-481	437	5	64	DATE
ftr-481	439	1	brown group	ORG
ftr-481	439	2	supra	PERSON
ftr-481	439	3	22	CARDINAL
ftr-481	439	4	one	CARDINAL
ftr-481	442	1	supra	PERSON
ftr-481	442	2	9-11	CARDINAL
ftr-481	443	1	2:8	CARDINAL
ftr-481	443	2	one	CARDINAL
ftr-481	448	1	bankman	PERSON
ftr-481	448	2	treasury	ORG
ftr-481	448	3	subchapter k.	PERSON
ftr-481	455	1	1	CARDINAL
ftr-481	455	2	purpose?-and	NORP
ftr-481	456	1	66	DATE
ftr-481	457	1	hal gann &	ORG
ftr-481	457	2	roy strowd	PERSON
ftr-481	457	3	66	CARDINAL
ftr-481	457	4	1189	CARDINAL
ftr-481	457	5	feb. 20, 1995	DATE
ftr-481	458	1	67	CARDINAL
ftr-481	459	1	bankman	PERSON
ftr-481	459	2	60	CARDINAL
ftr-481	459	3	271	CARDINAL
ftr-481	460	1	68	CARDINAL
ftr-481	461	1	272	CARDINAL
ftr-481	462	1	69	CARDINAL
ftr-481	463	1	chevron u.s.a., inc.	ORG
ftr-481	465	1	467	CARDINAL
ftr-481	465	2	837	CARDINAL
ftr-481	465	3	1984	DATE
ftr-481	465	4	congress	ORG
ftr-481	466	1	19951	DATE
ftr-481	466	2	florida	GPE
ftr-481	468	1	congress	ORG
ftr-481	469	1	geoffrey marshall	PERSON
ftr-481	469	2	marshall	PERSON
ftr-481	470	1	71	CARDINAL
ftr-481	471	1	country.72	ORG
ftr-481	472	1	marshall	PERSON
ftr-481	473	1	70	DATE
ftr-481	474	1	robert s.	PERSON
ftr-481	474	2	geoffrey marshall	PERSON
ftr-481	474	3	43	CARDINAL
ftr-481	474	4	n. ireland	GPE
ftr-481	474	5	q. 213 (	ORG
ftr-481	474	6	1992	DATE
ftr-481	474	7	robert s. summers	PERSON
ftr-481	474	8	51	CARDINAL
ftr-481	474	9	cambridge	GPE
ftr-481	474	10	242	CARDINAL
ftr-481	474	11	1992	DATE
ftr-481	475	1	71	CARDINAL
ftr-481	476	1	summers & marshall	ORG
ftr-481	476	2	supra	PERSON
ftr-481	476	3	70	CARDINAL
ftr-481	476	4	221	CARDINAL
ftr-481	477	1	marshall	PERSON
ftr-481	480	1	72	DATE
ftr-481	484	1	226	CARDINAL
ftr-481	485	1	2:8	CARDINAL
ftr-481	489	1	first	ORDINAL
ftr-481	489	2	second	ORDINAL
ftr-481	492	1	marshall	PERSON
ftr-481	493	1	unclear.74	ORG
ftr-481	493	2	marshall	PERSON
ftr-481	494	1	one	CARDINAL
ftr-481	495	1	owens	PERSON
ftr-481	495	2	167(a	CARDINAL
ftr-481	495	3	262	CARDINAL
ftr-481	496	1	marshall	PERSON
ftr-481	497	1	73	CARDINAL
ftr-481	498	1	223	CARDINAL
ftr-481	499	1	74	CARDINAL
ftr-481	500	1	216	CARDINAL
ftr-481	500	2	19951	DATE
ftr-481	500	3	florida	GPE
ftr-481	501	1	scalia	PERSON
ftr-481	503	1	scalia	PERSON
ftr-481	503	2	76	DATE
ftr-481	505	1	marshall	PERSON
ftr-481	506	1	marshall	PERSON
ftr-481	506	2	75	DATE
ftr-481	508	1	one	CARDINAL
ftr-481	509	1	morales v. trans	PERSON
ftr-481	509	2	world airlines, inc.	ORG
ftr-481	509	3	504	CARDINAL
ftr-481	509	4	374	CARDINAL
ftr-481	509	5	1992	DATE
ftr-481	509	6	scalia	PERSON
ftr-481	510	1	scalia	PERSON
ftr-481	511	1	supra	PERSON
ftr-481	511	2	8	CARDINAL
ftr-481	511	3	scalia	PERSON
ftr-481	513	1	supra	PERSON
ftr-481	513	2	41	CARDINAL
ftr-481	513	3	scalia	PERSON
ftr-481	513	4	burke	PERSON
ftr-481	515	1	4	CARDINAL
ftr-481	515	2	36	CARDINAL
ftr-481	516	1	florida	GPE
ftr-481	517	1	58	CARDINAL
ftr-481	518	1	78	CARDINAL
ftr-481	519	1	one	CARDINAL
ftr-481	520	1	supra	PERSON
ftr-481	520	2	45	CARDINAL
ftr-481	524	1	the supreme court's	ORG
ftr-481	524	2	2:8	CARDINAL
ftr-481	526	1	marshall	PERSON
ftr-481	529	1	albertson	ORG
ftr-481	529	2	first	ORDINAL
ftr-481	529	3	ninth	ORDINAL
ftr-481	529	4	december of 1993	DATE
ftr-481	531	1	second	ORDINAL
ftr-481	532	1	albertson's	ORG
ftr-481	533	1	bob jones univ	PERSON
ftr-481	534	1	v. united states	GPE
ftr-481	534	2	461	CARDINAL
ftr-481	534	3	574	CARDINAL
ftr-481	534	4	1983	DATE
ftr-481	535	1	plessy v. ferguson	PERSON
ftr-481	535	2	163	CARDINAL
ftr-481	535	3	1896	DATE
ftr-481	536	1	4	CARDINAL
ftr-481	536	2	484-86	CARDINAL
ftr-481	536	3	bob jones	PERSON
ftr-481	537	1	79	CARDINAL
ftr-481	538	1	supra	PERSON
ftr-481	538	2	35	CARDINAL
ftr-481	538	3	44	DATE
ftr-481	539	1	80	CARDINAL
ftr-481	540	1	albertson's, inc.	ORG
ftr-481	541	1	12	CARDINAL
ftr-481	541	2	1529	CARDINAL
ftr-481	541	3	9th	ORDINAL
ftr-481	541	4	1993	DATE
ftr-481	542	1	81	CARDINAL
ftr-481	543	1	albertson	ORG
ftr-481	543	2	zelinsky	ORG
ftr-481	543	3	supra	PERSON
ftr-481	543	4	62	CARDINAL
ftr-481	543	5	edward j. abahoonie	PERSON
ftr-481	543	6	ninth circuit's	ORG
ftr-481	543	7	albertson	ORG
ftr-481	543	8	66	CARDINAL
ftr-481	543	9	898	CARDINAL
ftr-481	543	10	feb. 6, 1995	DATE
ftr-481	543	11	edward j. abahoonie	PERSON
ftr-481	543	12	albertson	ORG
ftr-481	543	13	63	CARDINAL
ftr-481	543	14	913	CARDINAL
ftr-481	543	15	16, 1994	DATE
ftr-481	543	16	jasper l. cummings	PERSON
ftr-481	543	17	jr.	PERSON
ftr-481	543	18	albertson's	ORG
ftr-481	543	19	66	CARDINAL
ftr-481	543	20	559	CARDINAL
ftr-481	543	21	jan. 23, 1995	DATE
ftr-481	543	22	daniel halperin	PERSON
ftr-481	543	23	albertson	ORG
ftr-481	544	1	63	CARDINAL
ftr-481	544	2	1771	DATE
ftr-481	544	3	june 27, 1994	DATE
ftr-481	544	4	daniel halperin	PERSON
ftr-481	544	5	albertson	ORG
ftr-481	544	6	63	CARDINAL
ftr-481	544	7	483	CARDINAL
ftr-481	544	8	25, 1994	DATE
ftr-481	544	9	daniel halperin	PERSON
ftr-481	545	1	ninth	ORDINAL
ftr-481	545	2	albertson	ORG
ftr-481	545	3	62	CARDINAL
ftr-481	545	4	1083	CARDINAL
ftr-481	545	5	feb. 21, 1994	DATE
ftr-481	545	6	charles i. kingson	PERSON
ftr-481	546	1	64	CARDINAL
ftr-481	546	2	681	CARDINAL
ftr-481	546	3	aug. 1, 1994	DATE
ftr-481	546	4	daniel s. knight	PERSON
ftr-481	546	5	albertson	ORG
ftr-481	546	6	63	CARDINAL
ftr-481	546	7	483	CARDINAL
ftr-481	546	8	25, 1994	DATE
ftr-481	546	9	william d. popkin	PERSON
ftr-481	546	10	albertson	ORG
ftr-481	546	11	64	CARDINAL
ftr-481	546	12	1207	CARDINAL
ftr-481	546	13	feb. 20, 1995	DATE
ftr-481	546	14	m. reilly	PERSON
ftr-481	546	15	ninth	ORDINAL
ftr-481	546	16	65	CARDINAL
ftr-481	546	17	1322	CARDINAL
ftr-481	546	18	dec. 12, 1994	DATE
ftr-481	546	19	steven j. willis	PERSON
ftr-481	546	20	albertson	ORG
ftr-481	546	21	64	CARDINAL
ftr-481	546	22	961	CARDINAL
ftr-481	546	23	aug. 15, 1994	DATE
ftr-481	546	24	steven j. willis	PERSON
ftr-481	546	25	albertson	ORG
ftr-481	546	26	63	CARDINAL
ftr-481	546	27	1481	CARDINAL
ftr-481	546	28	june 13, 1994	DATE
ftr-481	546	29	edward a. zelinsky	PERSON
ftr-481	546	30	ninth	ORDINAL
ftr-481	546	31	albertson	ORG
ftr-481	546	32	1983	DATE
ftr-481	547	1	today	DATE
ftr-481	547	2	63	CARDINAL
ftr-481	547	3	231	CARDINAL
ftr-481	547	4	11, 1994	DATE
ftr-481	548	1	82	CARDINAL
ftr-481	548	2	12	CARDINAL
ftr-481	548	3	159	CARDINAL
ftr-481	548	4	1994	DATE
ftr-481	549	1	83	CARDINAL
ftr-481	550	1	42	CARDINAL
ftr-481	550	2	537	CARDINAL
ftr-481	550	3	1994	DATE
ftr-481	551	1	19951	DATE
ftr-481	551	2	florida	GPE
ftr-481	552	1	years later	DATE
ftr-481	553	1	section 404(a)(5	LAW
ftr-481	555	1	albertson	ORG
ftr-481	556	1	section 404(a)(5	LAW
ftr-481	557	1	three	CARDINAL
ftr-481	558	1	first	ORDINAL
ftr-481	558	2	section 404(a)(5	LAW
ftr-481	559	1	ninth	ORDINAL
ftr-481	561	1	section 404(a)(5	LAW
ftr-481	563	1	section 404(a)(5	LAW
ftr-481	563	2	scalia	PERSON
ftr-481	565	1	one	CARDINAL
ftr-481	565	2	ninth	ORDINAL
ftr-481	565	3	first	ORDINAL
ftr-481	566	1	84	CARDINAL
ftr-481	568	1	2:8	CARDINAL
ftr-481	568	2	third	ORDINAL
ftr-481	569	1	marshall	PERSON
ftr-481	573	1	albertson	ORG
ftr-481	576	1	ninth	ORDINAL
ftr-481	576	2	first	ORDINAL
ftr-481	576	3	second	ORDINAL
ftr-481	577	1	congress	ORG
ftr-481	577	2	section 404(a)(5	LAW
ftr-481	577	3	congress	ORG
ftr-481	579	1	congress	ORG
ftr-481	580	1	85	CARDINAL
ftr-481	581	1	irc §§ 83(h	ORG
ftr-481	581	2	267(a)(2	CARDINAL
ftr-481	582	1	1271-1275	CARDINAL
ftr-481	583	1	86	CARDINAL
ftr-481	584	1	483	CARDINAL
ftr-481	584	2	1271-1275	CARDINAL
ftr-481	584	3	19951	CARDINAL