id	sid	eid	entity	type
ftr-486	1	1	florida	GPE
ftr-486	1	2	2 1996	DATE
ftr-486	1	3	12	CARDINAL
ftr-486	1	4	daniel halperin*	PERSON
ftr-486	3	1	675 ii	QUANTITY
ftr-486	4	1	676	CARDINAL
ftr-486	4	2	678	CARDINAL
ftr-486	4	3	678	CARDINAL
ftr-486	4	4	681	CARDINAL
ftr-486	4	5	683 1	CARDINAL
ftr-486	5	1	683 2	CARDINAL
ftr-486	6	1	683 3	CARDINAL
ftr-486	8	1	684	CARDINAL
ftr-486	8	2	d.	NORP
ftr-486	8	3	686 1	CARDINAL
ftr-486	10	1	686 2	CARDINAL
ftr-486	10	2	688	CARDINAL
ftr-486	11	1	688	CARDINAL
ftr-486	12	1	689	CARDINAL
ftr-486	12	2	691	CARDINAL
ftr-486	12	3	693	CARDINAL
ftr-486	12	4	697	CARDINAL
ftr-486	16	1	georgetown university law center	ORG
ftr-486	17	1	charlotte	PERSON
ftr-486	17	2	michael schler	PERSON
ftr-486	18	1	stephen cohen	PERSON
ftr-486	18	2	martin d. ginsburg	PERSON
ftr-486	18	3	the harvard law school fund for tax and fiscal research	ORG
ftr-486	18	4	alvin c. warren	PERSON
ftr-486	19	1	steven clemens	PERSON
ftr-486	19	2	jessica chun	PERSON
ftr-486	20	1	florida	GPE
ftr-486	20	2	1	CARDINAL
ftr-486	21	1	702 2	CARDINAL
ftr-486	22	1	703	CARDINAL
ftr-486	24	1	703 vi	PERSON
ftr-486	25	1	706 a.	PERSON
ftr-486	26	1	706 b.	PERSON
ftr-486	26	2	707 1	CARDINAL
ftr-486	26	3	707 2	CARDINAL
ftr-486	26	4	708	CARDINAL
ftr-486	26	5	710 1	CARDINAL
ftr-486	27	1	710 2	CARDINAL
ftr-486	28	1	711 d.	QUANTITY
ftr-486	28	2	711 appendix	QUANTITY
ftr-486	28	3	712	CARDINAL
ftr-486	29	1	715 a.	PERSON
ftr-486	29	2	716	CARDINAL
ftr-486	30	1	i.	PERSON
ftr-486	31	1	the past few years	DATE
ftr-486	34	1	1	CARDINAL
ftr-486	35	1	338	CARDINAL
ftr-486	36	1	338	CARDINAL
ftr-486	37	1	martin d. ginsburg &	PERSON
ftr-486	37	2	jack s. levin	PERSON
ftr-486	37	3	107.2	CARDINAL
ftr-486	37	4	33 (1995	DATE
ftr-486	40	1	2	CARDINAL
ftr-486	40	2	kevin m. keyes	PERSON
ftr-486	40	3	2	CARDINAL
ftr-486	40	4	inst	PERSON
ftr-486	41	1	fed	ORG
ftr-486	42	1	tax'n ch. 21 (	PERSON
ftr-486	42	2	1992	DATE
ftr-486	42	3	charlotte crane	PERSON
ftr-486	43	1	48	CARDINAL
ftr-486	43	2	225	CARDINAL
ftr-486	43	3	july 9, 1990	DATE
ftr-486	44	1	n.y.	GPE
ftr-486	44	2	49	CARDINAL
ftr-486	44	3	883	CARDINAL
ftr-486	44	4	nov. 19, 1990	DATE
ftr-486	45	1	michael l. schler	PERSON
ftr-486	45	2	10	CARDINAL
ftr-486	46	1	43	CARDINAL
ftr-486	47	1	605	CARDINAL
ftr-486	47	2	1988	DATE
ftr-486	47	3	robert r. wootton	PERSON
ftr-486	47	4	logan	PERSON
ftr-486	47	5	today	DATE
ftr-486	47	6	71	CARDINAL
ftr-486	47	7	725	CARDINAL
ftr-486	47	8	1993	DATE
ftr-486	47	9	alfred d. youngwood	PERSON
ftr-486	47	10	44	CARDINAL
ftr-486	48	1	765	CARDINAL
ftr-486	48	2	1991	DATE
ftr-486	49	1	3	CARDINAL
ftr-486	49	2	robert j. wells	PERSON
ftr-486	49	3	67	CARDINAL
ftr-486	49	4	1419	CARDINAL
ftr-486	49	5	june 12, 1995	DATE
ftr-486	50	1	4.	CARDINAL
ftr-486	50	2	alfred d. youngwood	PERSON
ftr-486	51	1	nysba	ORG
ftr-486	52	1	nysba	ORG
ftr-486	52	2	supra	PERSON
ftr-486	52	3	2	CARDINAL
ftr-486	52	4	885	CARDINAL
ftr-486	52	5	2	CARDINAL
ftr-486	52	6	782	CARDINAL
ftr-486	53	1	nysba	ORG
ftr-486	54	1	nysba	ORG
ftr-486	54	2	supra	PERSON
ftr-486	54	3	2	CARDINAL
ftr-486	54	4	884	CARDINAL
ftr-486	55	1	19961	DATE
ftr-486	55	2	florida	GPE
ftr-486	55	3	5	CARDINAL
ftr-486	55	4	one	CARDINAL
ftr-486	62	1	two	CARDINAL
ftr-486	63	1	first	ORDINAL
ftr-486	66	1	5	CARDINAL
ftr-486	66	2	daniel i. halperin	PERSON
ftr-486	66	3	95	CARDINAL
ftr-486	66	4	506	CARDINAL
ftr-486	66	5	1986	DATE
ftr-486	67	1	6	CARDINAL
ftr-486	67	2	alvin c. warren	PERSON
ftr-486	67	3	jr.	PERSON
ftr-486	67	4	39	CARDINAL
ftr-486	67	5	1986	DATE
ftr-486	68	1	7	CARDINAL
ftr-486	70	1	keyes	PERSON
ftr-486	70	2	supra	PERSON
ftr-486	70	3	2	CARDINAL
ftr-486	70	4	alvin h. shrago	PERSON
ftr-486	70	5	2	CARDINAL
ftr-486	70	6	inst	PERSON
ftr-486	71	1	fed	ORG
ftr-486	72	1	tax'n ch. 19 (	PERSON
ftr-486	72	2	2	CARDINAL
ftr-486	72	3	648-51	CARDINAL
ftr-486	74	1	appendix i.	PERSON
ftr-486	75	1	second	ORDINAL
ftr-486	75	2	basis.8	GPE
ftr-486	76	1	second	ORDINAL
ftr-486	83	1	first	ORDINAL
ftr-486	83	2	second	ORDINAL
ftr-486	84	1	second	ORDINAL
ftr-486	86	1	8	CARDINAL
ftr-486	87	1	keyes	PERSON
ftr-486	87	2	supra	PERSON
ftr-486	87	3	2	CARDINAL
ftr-486	88	1	9	CARDINAL
ftr-486	91	1	1.461-1(a)(2)(ii	CARDINAL
ftr-486	92	1	10	CARDINAL
ftr-486	95	1	11	CARDINAL
ftr-486	96	1	1984	DATE
ftr-486	97	1	12	CARDINAL
ftr-486	98	1	ford motor co.	ORG
ftr-486	99	1	102	CARDINAL
ftr-486	99	2	100-01	CARDINAL
ftr-486	100	1	19961	DATE
ftr-486	100	2	florida	GPE
ftr-486	102	1	vi	PERSON
ftr-486	103	1	second	ORDINAL
ftr-486	105	1	10%	PERCENT
ftr-486	105	2	40%	PERCENT
ftr-486	107	1	edwards	PERSON
ftr-486	107	2	standard corp.	ORG
ftr-486	107	3	100	MONEY
ftr-486	107	4	the last day of year 1	DATE
ftr-486	108	1	63.60	MONEY
ftr-486	108	2	the last day of year 2	DATE
ftr-486	109	1	100.00	MONEY
ftr-486	109	2	40%	PERCENT
ftr-486	109	3	40.00	CARDINAL
ftr-486	109	4	60.00	CARDINAL
ftr-486	109	5	10%	PERCENT
ftr-486	109	6	6.00	CARDINAL
ftr-486	109	7	40%	PERCENT
ftr-486	109	8	2.40	CARDINAL
ftr-486	109	9	3.60	CARDINAL
ftr-486	109	10	63.60	MONEY
ftr-486	109	11	one year	DATE
ftr-486	109	12	the last day of year 2	DATE
ftr-486	111	1	3	CARDINAL
ftr-486	111	2	66	MONEY
ftr-486	112	1	1 $100.00 plus	MONEY
ftr-486	112	2	10%	PERCENT
ftr-486	112	3	10.00	CARDINAL
ftr-486	112	4	110.00	CARDINAL
ftr-486	112	5	40%	PERCENT
ftr-486	112	6	44.00	CARDINAL
ftr-486	114	1	1.451-1(a	CARDINAL
ftr-486	116	1	60-31	DATE
ftr-486	116	2	1960-1	DATE
ftr-486	116	3	174	CARDINAL
ftr-486	118	1	64	CARDINAL
ftr-486	118	2	1964-2	DATE
ftr-486	119	1	70-435	CARDINAL
ftr-486	119	2	1970-2	DATE
ftr-486	119	3	100	CARDINAL
ftr-486	122	1	457	CARDINAL
ftr-486	124	1	100	MONEY
ftr-486	124	2	40	MONEY
ftr-486	125	1	one year	DATE
ftr-486	125	2	6%	PERCENT
ftr-486	125	3	42.40	MONEY
ftr-486	125	4	the end of the year	DATE
ftr-486	125	5	i.	PERSON
ftr-486	125	6	100	MONEY
ftr-486	125	7	6%	PERCENT
ftr-486	125	8	106	MONEY
ftr-486	125	9	one year	DATE
ftr-486	125	10	42.40	MONEY
ftr-486	126	1	6%	PERCENT
ftr-486	126	2	10%	PERCENT
ftr-486	127	1	year 2	DATE
ftr-486	127	2	106	MONEY
ftr-486	127	3	year 1	DATE
ftr-486	127	4	106.00	MONEY
ftr-486	127	5	40%	PERCENT
ftr-486	127	6	42.40	CARDINAL
ftr-486	127	7	63.60	MONEY
ftr-486	129	1	4	CARDINAL
ftr-486	129	2	106	MONEY
ftr-486	129	3	6	MONEY
ftr-486	130	1	106	MONEY
ftr-486	130	2	year 2	DATE
ftr-486	130	3	100	MONEY
ftr-486	130	4	year 1	DATE
ftr-486	130	5	6%	PERCENT
ftr-486	133	1	100	MONEY
ftr-486	133	2	40	MONEY
ftr-486	134	1	100	MONEY
ftr-486	134	2	the 6%	PERCENT
ftr-486	135	1	5 14	DATE
ftr-486	136	1	supra	PERSON
ftr-486	136	2	5	CARDINAL
ftr-486	136	3	511	CARDINAL
ftr-486	136	4	522	CARDINAL
ftr-486	138	1	15	CARDINAL
ftr-486	139	1	supra	PERSON
ftr-486	139	2	5	CARDINAL
ftr-486	139	3	531	CARDINAL
ftr-486	140	1	one	CARDINAL
ftr-486	141	1	19961	DATE
ftr-486	141	2	florida	GPE
ftr-486	145	1	2	CARDINAL
ftr-486	145	2	100	CARDINAL
ftr-486	145	3	100	CARDINAL
ftr-486	145	4	40 40	CARDINAL
ftr-486	145	5	40%	PERCENT
ftr-486	145	6	40	CARDINAL
ftr-486	145	7	140	CARDINAL
ftr-486	145	8	d.	NORP
ftr-486	145	9	10%	PERCENT
ftr-486	145	10	40%	PERCENT
ftr-486	145	11	1.60	CARDINAL
ftr-486	145	12	4 5.60	CARDINAL
ftr-486	145	13	2.40	CARDINAL
ftr-486	145	14	42.40	CARDINAL
ftr-486	145	15	148.40	CARDINAL
ftr-486	146	1	year 2	DATE
ftr-486	146	2	deduction j.	PERSON
ftr-486	146	3	42.40	CARDINAL
ftr-486	147	1	100	MONEY
ftr-486	153	1	6	CARDINAL
ftr-486	156	1	10%	PERCENT
ftr-486	156	2	6%	PERCENT
ftr-486	156	3	100	MONEY
ftr-486	157	1	110	MONEY
ftr-486	157	2	44	MONEY
ftr-486	157	3	s	ORG
ftr-486	157	4	the end of one year	DATE
ftr-486	157	5	40	MONEY
ftr-486	157	6	106-$110+$44	MONEY
ftr-486	157	7	42.40	MONEY
ftr-486	158	1	2.40	MONEY
ftr-486	158	2	4	MONEY
ftr-486	159	1	6%	PERCENT
ftr-486	159	2	103.77	MONEY
ftr-486	161	1	the last day of year 1	DATE
ftr-486	161	2	production corp.	ORG
ftr-486	162	1	106	MONEY
ftr-486	162	2	the last day of year 2	DATE
ftr-486	164	1	the last day of year 1	DATE
ftr-486	164	2	96.36	MONEY
ftr-486	164	3	106	MONEY
ftr-486	164	4	10%	PERCENT
ftr-486	164	5	one year	DATE
ftr-486	165	1	96.36	MONEY
ftr-486	165	2	10%	PERCENT
ftr-486	165	3	106	MONEY
ftr-486	166	1	16	CARDINAL
ftr-486	167	1	deborah rankin	PERSON
ftr-486	168	1	n.y. times	ORG
ftr-486	168	2	jan. 25, 1987	DATE
ftr-486	168	3	3	CARDINAL
ftr-486	168	4	11	CARDINAL
ftr-486	168	5	17	CARDINAL
ftr-486	169	1	103.77	MONEY
ftr-486	169	2	41.51	MONEY
ftr-486	169	3	6%	PERCENT
ftr-486	169	4	44	MONEY
ftr-486	169	5	the end of one year	DATE
ftr-486	170	1	103.77	MONEY
ftr-486	170	2	sl10	PRODUCT
ftr-486	170	3	one year	DATE
ftr-486	170	4	6%	PERCENT
ftr-486	171	1	18	CARDINAL
ftr-486	172	1	daniel i. halperin	PERSON
ftr-486	174	1	49	CARDINAL
ftr-486	174	2	1	CARDINAL
ftr-486	174	3	8-10	CARDINAL
ftr-486	175	1	1996	DATE
ftr-486	175	2	florida	GPE
ftr-486	175	3	96.36	MONEY
ftr-486	175	4	106.00'9	MONEY
ftr-486	175	5	96.36	MONEY
ftr-486	176	1	106	MONEY
ftr-486	176	2	100	MONEY
ftr-486	177	1	only $96.36	MONEY
ftr-486	177	2	100	MONEY
ftr-486	178	1	100	MONEY
ftr-486	178	2	100	MONEY
ftr-486	178	3	10%	PERCENT
ftr-486	178	4	$100.00 10.00 $110.00 $106.00	MONEY
ftr-486	178	5	1.60 $ 2.40	MONEY
ftr-486	178	6	40%	PERCENT
ftr-486	178	7	100	MONEY
ftr-486	179	1	100	MONEY
ftr-486	179	2	the additional $6	MONEY
ftr-486	180	1	10%	PERCENT
ftr-486	180	2	100.00	MONEY
ftr-486	180	3	110.00	MONEY
ftr-486	180	4	9.64	MONEY
ftr-486	180	5	-0$10.00	ORG
ftr-486	180	6	6.00 $ 4.00 $ 1.60 $10.00 -0$10.00 $	MONEY
ftr-486	181	1	s.	PERSON
ftr-486	181	2	96.36	MONEY
ftr-486	181	3	9.64	MONEY
ftr-486	181	4	one year	DATE
ftr-486	186	1	1	CARDINAL
ftr-486	187	1	10%	PERCENT
ftr-486	187	2	40%	PERCENT
ftr-486	188	1	production corp.	ORG
ftr-486	189	1	standard corp.	ORG
ftr-486	189	2	the last day of year 1	DATE
ftr-486	190	1	200	MONEY
ftr-486	190	2	500	MONEY
ftr-486	191	1	two	CARDINAL
ftr-486	191	2	100	MONEY
ftr-486	191	3	10%	PERCENT
ftr-486	191	4	one year	DATE
ftr-486	191	5	the last day of year 2).2'	DATE
ftr-486	191	6	106	MONEY
ftr-486	191	7	the last day of year 2	DATE
ftr-486	192	1	500	MONEY
ftr-486	192	2	110	MONEY
ftr-486	192	3	106	MONEY
ftr-486	192	4	one year	DATE
ftr-486	193	1	only $300	MONEY
ftr-486	194	1	200	MONEY
ftr-486	195	1	500	MONEY
ftr-486	195	2	300	MONEY
ftr-486	195	3	500	MONEY
ftr-486	197	1	500	MONEY
ftr-486	197	2	300	MONEY
ftr-486	197	3	500	MONEY
ftr-486	197	4	200	MONEY
ftr-486	198	1	2	CARDINAL
ftr-486	198	2	300	MONEY
ftr-486	200	1	20	CARDINAL
ftr-486	201	1	more than one year	DATE
ftr-486	203	1	21	CARDINAL
ftr-486	203	2	two	CARDINAL
ftr-486	203	3	100	MONEY
ftr-486	203	4	one year	DATE
ftr-486	204	1	one year	DATE
ftr-486	205	1	19961	DATE
ftr-486	205	2	florida	GPE
ftr-486	206	1	500	MONEY
ftr-486	206	2	106	MONEY
ftr-486	206	3	year 2	DATE
ftr-486	206	4	100	MONEY
ftr-486	208	1	106	MONEY
ftr-486	209	1	100	MONEY
ftr-486	212	1	100	MONEY
ftr-486	212	2	106	MONEY
ftr-486	212	3	first	ORDINAL
ftr-486	212	4	100	MONEY
ftr-486	212	5	40	MONEY
ftr-486	212	6	one year	DATE
ftr-486	212	7	10%	PERCENT
ftr-486	212	8	42.40	MONEY
ftr-486	212	9	106	MONEY
ftr-486	212	10	year 2	DATE
ftr-486	213	1	24	CARDINAL
ftr-486	214	1	404(a)(5	CARDINAL
ftr-486	214	2	267	CARDINAL
ftr-486	214	3	irs	ORG
ftr-486	215	1	3	CARDINAL
ftr-486	215	2	500	MONEY
ftr-486	215	3	300	MONEY
ftr-486	215	4	22	CARDINAL
ftr-486	216	1	500	MONEY
ftr-486	216	2	100	MONEY
ftr-486	216	3	only $400	MONEY
ftr-486	217	1	10%	PERCENT
ftr-486	217	2	40%	PERCENT
ftr-486	217	3	106	MONEY
ftr-486	217	4	the end of one year	DATE
ftr-486	218	1	23	CARDINAL
ftr-486	220	1	1984	DATE
ftr-486	220	2	261	CARDINAL
ftr-486	220	3	1984	DATE
ftr-486	221	1	1984	DATE
ftr-486	221	2	supra	PERSON
ftr-486	221	3	5	CARDINAL
ftr-486	221	4	521-23	CARDINAL
ftr-486	221	5	531	CARDINAL
ftr-486	223	1	24	CARDINAL
ftr-486	224	1	keyes	PERSON
ftr-486	224	2	supra	PERSON
ftr-486	224	3	2	CARDINAL
ftr-486	224	4	21.04[2][a][iii	CARDINAL
ftr-486	224	5	nysba	ORG
ftr-486	224	6	supra	PERSON
ftr-486	224	7	2	CARDINAL
ftr-486	224	8	885-87	CARDINAL
ftr-486	224	9	2	CARDINAL
ftr-486	224	10	772	CARDINAL
ftr-486	224	11	25	CARDINAL
ftr-486	225	1	1.461	CARDINAL
ftr-486	226	1	26	CARDINAL
ftr-486	229	1	8939002	DATE
ftr-486	229	2	june 15, 1989	DATE
ftr-486	229	3	irs	ORG
ftr-486	229	4	45	CARDINAL
ftr-486	229	5	189-90	MONEY
ftr-486	229	6	oct. 9, 1989	DATE
ftr-486	229	7	keyes	PERSON
ftr-486	229	8	supra	PERSON
ftr-486	229	9	2	CARDINAL
ftr-486	229	10	21.04[2][a][iii	CARDINAL
ftr-486	230	1	27	CARDINAL
ftr-486	232	1	1.461-40	CARDINAL
ftr-486	234	1	500	MONEY
ftr-486	235	1	28	CARDINAL
ftr-486	235	2	10	MONEY
ftr-486	236	1	6	MONEY
ftr-486	236	2	106	MONEY
ftr-486	238	1	6%	PERCENT
ftr-486	240	1	100	MONEY
ftr-486	240	2	100	MONEY
ftr-486	240	3	10%	PERCENT
ftr-486	240	4	40%	PERCENT
ftr-486	240	5	106	MONEY
ftr-486	240	6	e.'	ORG
ftr-486	240	7	6	MONEY
ftr-486	240	8	less than $100	MONEY
ftr-486	241	1	106	MONEY
ftr-486	241	2	100.32	MONEY
ftr-486	241	3	6	MONEY
ftr-486	241	4	100	MONEY
ftr-486	241	5	two	CARDINAL
ftr-486	241	6	one	CARDINAL
ftr-486	241	7	one year later	DATE
ftr-486	241	8	110	MONEY
ftr-486	241	9	106	MONEY
ftr-486	242	1	28	CARDINAL
ftr-486	243	1	e.	ORG
ftr-486	243	2	webb v. commissioner	PERSON
ftr-486	243	3	77	CARDINAL
ftr-486	243	4	1134	CARDINAL
ftr-486	243	5	1138-39	DATE
ftr-486	243	6	1981	DATE
ftr-486	244	1	aft'd	PERSON
ftr-486	244	2	708	CARDINAL
ftr-486	244	3	1254	CARDINAL
ftr-486	245	1	1256	CARDINAL
ftr-486	245	2	7th	ORDINAL
ftr-486	245	3	1983	DATE
ftr-486	245	4	f&d rentals inc.	ORG
ftr-486	246	1	44	CARDINAL
ftr-486	246	2	335	CARDINAL
ftr-486	247	1	349	CARDINAL
ftr-486	247	2	1965	DATE
ftr-486	247	3	365 f.2d	CARDINAL
ftr-486	247	4	34	DATE
ftr-486	247	5	41	CARDINAL
ftr-486	247	6	7th	ORDINAL
ftr-486	247	7	1966	DATE
ftr-486	248	1	385	CARDINAL
ftr-486	248	2	1967	DATE
ftr-486	249	1	wootton	GPE
ftr-486	249	2	supra	PERSON
ftr-486	249	3	2	CARDINAL
ftr-486	249	4	740	CARDINAL
ftr-486	251	1	70	DATE
ftr-486	252	1	29	CARDINAL
ftr-486	252	2	2	CARDINAL
ftr-486	252	3	671	CARDINAL
ftr-486	252	4	wootton	ORG
ftr-486	252	5	2	CARDINAL
ftr-486	253	1	740	CARDINAL
ftr-486	253	2	30	CARDINAL
ftr-486	254	1	oxford paper co.	ORG
ftr-486	254	2	194	CARDINAL
ftr-486	254	3	190	CARDINAL
ftr-486	254	4	2d	DATE
ftr-486	254	5	1952	DATE
ftr-486	256	1	55-675	CARDINAL
ftr-486	256	2	1955-2	DATE
ftr-486	256	3	567	CARDINAL
ftr-486	257	1	63	DATE
ftr-486	259	1	two	CARDINAL
ftr-486	260	1	19	CARDINAL
ftr-486	264	1	32	CARDINAL
ftr-486	267	1	wootton	GPE
ftr-486	267	2	supra	PERSON
ftr-486	267	3	2	CARDINAL
ftr-486	267	4	739	CARDINAL
ftr-486	268	1	1.461-4(d)(5)(iii	DATE
ftr-486	269	1	57	CARDINAL
ftr-486	269	2	fed	ORG
ftr-486	271	1	12,411	CARDINAL
ftr-486	271	2	1992	DATE
ftr-486	272	1	19961	DATE
ftr-486	272	2	florida	GPE
ftr-486	272	3	100	MONEY
ftr-486	273	1	10%	PERCENT
ftr-486	273	2	10	MONEY
ftr-486	273	3	100	MONEY
ftr-486	273	4	10	MONEY
ftr-486	273	5	110	MONEY
ftr-486	273	6	10	MONEY
ftr-486	273	7	10	MONEY
ftr-486	273	8	110	MONEY
ftr-486	274	1	106	MONEY
ftr-486	274	2	110	MONEY
ftr-486	274	3	10	MONEY
ftr-486	275	1	110	MONEY
ftr-486	275	2	106	MONEY
ftr-486	275	3	103.77	MONEY
ftr-486	275	4	100	MONEY
ftr-486	276	1	1	CARDINAL
ftr-486	280	1	two	CARDINAL
ftr-486	281	1	first	ORDINAL
ftr-486	281	2	one	CARDINAL
ftr-486	286	1	secondly	ORDINAL
ftr-486	288	1	the year	DATE
ftr-486	289	1	33	CARDINAL
ftr-486	290	1	supra	PERSON
ftr-486	290	2	5	CARDINAL
ftr-486	290	3	544-50	MONEY
ftr-486	295	1	4	CARDINAL
ftr-486	295	2	first	ORDINAL
ftr-486	298	1	the year	DATE
ftr-486	298	2	the year	DATE
ftr-486	299	1	the earlier year	DATE
ftr-486	306	1	appendix ii	PERSON
ftr-486	309	1	34	CARDINAL
ftr-486	312	1	19961	DATE
ftr-486	312	2	florida	GPE
ftr-486	312	3	2	CARDINAL
ftr-486	313	1	a low tax year	DATE
ftr-486	323	1	second	ORDINAL
ftr-486	323	2	two	CARDINAL
ftr-486	323	3	35	DATE
ftr-486	325	1	123	CARDINAL
ftr-486	328	1	36	CARDINAL
ftr-486	329	1	two	CARDINAL
ftr-486	330	1	first	ORDINAL
ftr-486	332	1	second	ORDINAL
ftr-486	334	1	first	ORDINAL
ftr-486	342	1	1.461-1(a)(2)(1	CARDINAL
ftr-486	344	1	37	CARDINAL
ftr-486	348	1	keyes	PERSON
ftr-486	348	2	supra	PERSON
ftr-486	348	3	2	CARDINAL
ftr-486	348	4	21.04121[b][11	CARDINAL
ftr-486	348	5	2	CARDINAL
ftr-486	348	6	616	CARDINAL
ftr-486	348	7	622	CARDINAL
ftr-486	350	1	2	CARDINAL
ftr-486	350	2	671	CARDINAL
ftr-486	350	3	wootton	ORG
ftr-486	350	4	supra	PERSON
ftr-486	350	5	2	CARDINAL
ftr-486	350	6	737	CARDINAL
ftr-486	352	1	the year	DATE
ftr-486	356	1	keyes	PERSON
ftr-486	356	2	supra	PERSON
ftr-486	356	3	2	CARDINAL
ftr-486	357	1	39	CARDINAL
ftr-486	359	1	19961	DATE
ftr-486	359	2	florida	GPE
ftr-486	360	1	one	CARDINAL
ftr-486	368	1	3	CARDINAL
ftr-486	370	1	40	CARDINAL
ftr-486	371	1	21.04[1][cl	CARDINAL
ftr-486	373	1	483	CARDINAL
ftr-486	373	2	209	CARDINAL
ftr-486	373	3	213	CARDINAL
ftr-486	373	4	9th	ORDINAL
ftr-486	373	5	1973	DATE
ftr-486	374	1	29	CARDINAL
ftr-486	374	2	133	DATE
ftr-486	374	3	t.c.	ORG
ftr-486	374	4	p-h	ORG
ftr-486	374	5	70,041	CARDINAL
ftr-486	374	6	1970	DATE
ftr-486	374	7	415	CARDINAL
ftr-486	374	8	948	CARDINAL
ftr-486	374	9	1974	DATE
ftr-486	375	1	41	CARDINAL
ftr-486	376	1	keyes	PERSON
ftr-486	376	2	supra	PERSON
ftr-486	376	3	2	CARDINAL
ftr-486	376	4	21.04[1][b	CARDINAL
ftr-486	376	5	42	DATE
ftr-486	378	1	43	CARDINAL
ftr-486	379	1	nysba	ORG
ftr-486	379	2	supra	PERSON
ftr-486	379	3	2	CARDINAL
ftr-486	379	4	892	CARDINAL
ftr-486	379	5	896	CARDINAL
ftr-486	379	6	44	DATE
ftr-486	380	1	keyes	PERSON
ftr-486	380	2	supra	PERSON
ftr-486	380	3	2	CARDINAL
ftr-486	380	4	2	CARDINAL
ftr-486	380	5	769	CARDINAL
ftr-486	382	1	39274	DATE
ftr-486	382	2	23, 1984	DATE
ftr-486	383	1	100	MONEY
ftr-486	383	2	20	MONEY
ftr-486	383	3	15	MONEY
ftr-486	383	4	5	MONEY
ftr-486	383	5	10	MONEY
ftr-486	384	1	70	MONEY
ftr-486	386	1	70	MONEY
ftr-486	391	1	106	MONEY
ftr-486	391	2	120	MONEY
ftr-486	391	3	100	MONEY
ftr-486	392	1	anticipated.49	GPE
ftr-486	392	2	45	CARDINAL
ftr-486	393	1	charlotte	PERSON
ftr-486	395	1	46	DATE
ftr-486	398	1	76-520	CARDINAL
ftr-486	398	2	1976-2	DATE
ftr-486	398	3	42	DATE
ftr-486	399	1	keyes	PERSON
ftr-486	399	2	supra	PERSON
ftr-486	399	3	2	CARDINAL
ftr-486	399	4	2	CARDINAL
ftr-486	399	5	770	CARDINAL
ftr-486	400	1	47	DATE
ftr-486	402	1	48	CARDINAL
ftr-486	404	1	2	CARDINAL
ftr-486	404	2	49	DATE
ftr-486	405	1	2	CARDINAL
ftr-486	405	2	778	CARDINAL
ftr-486	407	1	19961	DATE
ftr-486	407	2	florida	GPE
ftr-486	420	1	section 338	LAW
ftr-486	421	1	david r. webb co.	PERSON
ftr-486	422	1	708	CARDINAL
ftr-486	422	2	1254	DATE
ftr-486	422	3	1256	DATE
ftr-486	422	4	7th	ORDINAL
ftr-486	422	5	1983	DATE
ftr-486	423	1	50	CARDINAL
ftr-486	424	1	wootton	ORG
ftr-486	424	2	supra	PERSON
ftr-486	424	3	2	CARDINAL
ftr-486	424	4	739	CARDINAL
ftr-486	425	1	338	CARDINAL
ftr-486	425	2	one	CARDINAL
ftr-486	427	1	51	CARDINAL
ftr-486	428	1	100	MONEY
ftr-486	429	1	106	MONEY
ftr-486	429	2	100	MONEY
ftr-486	430	1	120	MONEY
ftr-486	430	2	14	MONEY
ftr-486	431	1	80	MONEY
ftr-486	431	2	106	MONEY
ftr-486	431	3	26	MONEY
ftr-486	432	1	irs	ORG
ftr-486	433	1	two	CARDINAL
ftr-486	445	1	52	CARDINAL
ftr-486	447	1	james m. lynch	PERSON
ftr-486	448	1	67	CARDINAL
ftr-486	448	2	1061	CARDINAL
ftr-486	448	3	1070	CARDINAL
ftr-486	448	4	1989	DATE
ftr-486	448	5	j. soukop	PERSON
ftr-486	449	1	48	CARDINAL
ftr-486	449	2	637	CARDINAL
ftr-486	449	3	july 30, 1990	DATE
ftr-486	450	1	wootton	GPE
ftr-486	451	1	supra	PERSON
ftr-486	451	2	2	CARDINAL
ftr-486	451	3	740	CARDINAL
ftr-486	453	1	keyes	PERSON
ftr-486	453	2	supra	PERSON
ftr-486	453	3	2	CARDINAL
ftr-486	453	4	53	CARDINAL
ftr-486	454	1	thomas h. yancey	PERSON
ftr-486	454	2	70	CARDINAL
ftr-486	454	3	948	CARDINAL
ftr-486	454	4	968	CARDINAL
ftr-486	454	5	1992	DATE
ftr-486	455	1	nysba	ORG
ftr-486	455	2	supra	PERSON
ftr-486	455	3	2	CARDINAL
ftr-486	456	1	898	CARDINAL
ftr-486	457	1	c. ellen macneil	PERSON
ftr-486	457	2	glenn r. carrington &	PERSON
ftr-486	457	3	ross s. friedman	PERSON
ftr-486	457	4	83	CARDINAL
ftr-486	457	5	j. tax'n	PERSON
ftr-486	457	6	208	CARDINAL
ftr-486	457	7	209	CARDINAL
ftr-486	457	8	1995	DATE
ftr-486	458	1	54	DATE
ftr-486	459	1	2	CARDINAL
ftr-486	460	1	226	CARDINAL
ftr-486	461	1	19961	DATE
ftr-486	461	2	florida	GPE
ftr-486	463	1	deduction.55	NORP
ftr-486	475	1	a later year	DATE
ftr-486	475	2	the year	DATE
ftr-486	475	3	a later year	DATE
ftr-486	476	1	the year	DATE
ftr-486	478	1	55	CARDINAL
ftr-486	479	1	supra	PERSON
ftr-486	479	2	5	CARDINAL
ftr-486	479	3	529-30	DATE
ftr-486	480	1	56	CARDINAL
ftr-486	483	1	2	CARDINAL
ftr-486	483	2	781	CARDINAL
ftr-486	487	1	one dollar	MONEY
ftr-486	490	1	irs	ORG
ftr-486	494	1	9	CARDINAL
ftr-486	496	1	one	CARDINAL
ftr-486	496	2	two	CARDINAL
ftr-486	497	1	57	CARDINAL
ftr-486	498	1	treasury	ORG
ftr-486	499	1	66	CARDINAL
ftr-486	501	1	58	CARDINAL
ftr-486	503	1	59	CARDINAL
ftr-486	505	1	supra	PERSON
ftr-486	505	2	5	CARDINAL
ftr-486	505	3	530	CARDINAL
ftr-486	507	1	468	CARDINAL
ftr-486	508	1	supra	PERSON
ftr-486	508	2	530-31	DATE
ftr-486	509	1	subsequent years	DATE
ftr-486	509	2	irs	ORG
ftr-486	510	1	proc	PERSON
ftr-486	511	1	92-98	CARDINAL
ftr-486	511	2	2	CARDINAL
ftr-486	511	3	512	CARDINAL
ftr-486	511	4	5.01	CARDINAL
ftr-486	511	5	60	CARDINAL
ftr-486	512	1	106	MONEY
ftr-486	512	2	one year	DATE
ftr-486	512	3	6%	PERCENT
ftr-486	512	4	100	MONEY
ftr-486	513	1	7%	PERCENT
ftr-486	513	2	107	MONEY
ftr-486	514	1	100	MONEY
ftr-486	514	2	107	MONEY
ftr-486	515	1	106	MONEY
ftr-486	515	2	99.07	MONEY
ftr-486	515	3	106	MONEY
ftr-486	515	4	one year	DATE
ftr-486	515	5	7%	PERCENT
ftr-486	516	1	19961	DATE
ftr-486	516	2	florida	GPE
ftr-486	518	1	93 cents	MONEY
ftr-486	518	2	1	MONEY
ftr-486	519	1	7%	PERCENT
ftr-486	519	2	1	MONEY
ftr-486	519	3	one year	DATE
ftr-486	519	4	93 cents	MONEY
ftr-486	520	1	61	CARDINAL
ftr-486	523	1	4951	DATE
ftr-486	524	1	supra	PERSON
ftr-486	524	2	5	CARDINAL
ftr-486	524	3	532	CARDINAL
ftr-486	525	1	treasury	ORG
ftr-486	526	1	12.10	CARDINAL
ftr-486	526	2	1984	DATE
ftr-486	528	1	62	CARDINAL
ftr-486	529	1	$100 to $106	MONEY
ftr-486	529	2	one year	DATE
ftr-486	531	1	100	MONEY
ftr-486	531	2	106	MONEY
ftr-486	531	3	year two	DATE
ftr-486	532	1	years	DATE
ftr-486	533	1	63	DATE
ftr-486	535	1	71	CARDINAL
ftr-486	535	2	1971-2	DATE
ftr-486	536	1	2	CARDINAL
ftr-486	536	2	228	CARDINAL
ftr-486	537	1	james m. pierce	PERSON
ftr-486	537	2	326	CARDINAL
ftr-486	537	3	67	CARDINAL
ftr-486	537	4	1964	DATE
ftr-486	541	1	lynch	ORG
ftr-486	541	2	52	CARDINAL
ftr-486	541	3	1068	CARDINAL
ftr-486	541	4	nysba	ORG
ftr-486	541	5	supra	PERSON
ftr-486	541	6	2	CARDINAL
ftr-486	541	7	897	CARDINAL
ftr-486	544	1	106	MONEY
ftr-486	544	2	one year	DATE
ftr-486	544	3	42.40	MONEY
ftr-486	545	1	40	MONEY
ftr-486	545	2	one year earlier	DATE
ftr-486	545	3	100	MONEY
ftr-486	546	1	40	MONEY
ftr-486	546	2	10%	PERCENT
ftr-486	546	3	44	MONEY
ftr-486	546	4	1.60	MONEY
ftr-486	550	1	irs	ORG
ftr-486	550	2	irs	ORG
ftr-486	551	1	irs	ORG
ftr-486	552	1	64	DATE
ftr-486	554	1	65	CARDINAL
ftr-486	556	1	60	CARDINAL
ftr-486	556	2	s99.07	ORG
ftr-486	556	3	100%	PERCENT
ftr-486	559	1	60	CARDINAL
ftr-486	559	2	107	MONEY
ftr-486	562	1	second	ORDINAL
ftr-486	563	1	an extra $1 deduction	MONEY
ftr-486	563	2	one year later	DATE
ftr-486	563	3	93¢.	CARDINAL
ftr-486	563	4	93c	ORG
ftr-486	564	1	66	CARDINAL
ftr-486	568	1	1.1275-4(c)(4)(iii)(b)(6	CARDINAL
ftr-486	570	1	19961	DATE
ftr-486	570	2	florida	GPE
ftr-486	572	1	500	MONEY
ftr-486	572	2	100	MONEY
ftr-486	572	3	106	MONEY
ftr-486	573	1	400	MONEY
ftr-486	573	2	106	MONEY
ftr-486	575	1	100	MONEY
ftr-486	575	2	106	MONEY
ftr-486	575	3	the additional $6	MONEY
ftr-486	576	1	106	MONEY
ftr-486	576	2	one year later	DATE
ftr-486	576	3	106	MONEY
ftr-486	576	4	100	MONEY
ftr-486	576	5	delay.67	NORP
ftr-486	576	6	6	MONEY
ftr-486	578	1	first	ORDINAL
ftr-486	580	1	section 197	LAW
ftr-486	580	2	section 197.69	LAW
ftr-486	580	3	section 197	LAW
ftr-486	580	4	15 years	DATE
ftr-486	581	1	15-year	DATE
ftr-486	582	1	67	CARDINAL
ftr-486	583	1	14	CARDINAL
ftr-486	584	1	68	CARDINAL
ftr-486	586	1	regs	PERSON
ftr-486	587	1	1.338(b)-2	CARDINAL
ftr-486	588	1	2	CARDINAL
ftr-486	588	2	772	CARDINAL
ftr-486	589	1	69	CARDINAL
ftr-486	591	1	111	CARDINAL
ftr-486	591	2	103d	CARDINAL
ftr-486	593	1	776	CARDINAL
ftr-486	593	2	1993	DATE
ftr-486	593	3	1993	DATE
ftr-486	593	4	u.s.c.c.a.n. 378, 1007	LAW
ftr-486	595	1	at least two	CARDINAL
ftr-486	596	1	first	ORDINAL
ftr-486	597	1	second	ORDINAL
ftr-486	599	1	106	MONEY
ftr-486	599	2	one year	DATE
ftr-486	599	3	100	MONEY
ftr-486	600	1	two	CARDINAL
ftr-486	601	1	100	MONEY
ftr-486	601	2	five year	DATE
ftr-486	601	3	100	MONEY
ftr-486	602	1	106	MONEY
ftr-486	602	2	one year later	DATE
ftr-486	602	3	five years	DATE
ftr-486	602	4	100	MONEY
ftr-486	602	5	6%	PERCENT
ftr-486	602	6	106	MONEY
ftr-486	604	1	one year	DATE
ftr-486	604	2	one year	DATE
ftr-486	605	1	70	CARDINAL
ftr-486	606	1	one year later	DATE
ftr-486	606	2	6%	PERCENT
ftr-486	606	3	100	MONEY
ftr-486	607	1	supra	PERSON
ftr-486	607	2	5	CARDINAL
ftr-486	607	3	537	CARDINAL
ftr-486	609	1	106	MONEY
ftr-486	609	2	100	MONEY
ftr-486	610	1	71	CARDINAL
ftr-486	611	1	irs	ORG
ftr-486	611	2	years	DATE
ftr-486	613	1	1.168-2(d)(3	CARDINAL
ftr-486	617	1	h.r.	PERSON
ftr-486	618	1	111	CARDINAL
ftr-486	618	2	103d	CARDINAL
ftr-486	620	1	772	CARDINAL
ftr-486	620	2	1993	DATE
ftr-486	620	3	1993	DATE
ftr-486	620	4	u.s.c.c.a.n. 378.	LAW
ftr-486	620	5	1003	DATE
ftr-486	620	6	2	CARDINAL
ftr-486	620	7	611	CARDINAL
ftr-486	621	1	irs	ORG
ftr-486	622	1	72	CARDINAL
ftr-486	623	1	halperin	ORG
ftr-486	623	2	supra	PERSON
ftr-486	623	3	5	CARDINAL
ftr-486	623	4	537	CARDINAL
ftr-486	624	1	past years	DATE
ftr-486	627	1	19961	DATE
ftr-486	627	2	florida	GPE
ftr-486	631	1	400	MONEY
ftr-486	631	2	500	MONEY
ftr-486	632	1	200	MONEY
ftr-486	632	2	400	MONEY
ftr-486	635	1	one	CARDINAL
ftr-486	635	2	liabilities.74	PERSON
ftr-486	635	3	new york	GPE
ftr-486	635	4	irs	ORG
ftr-486	636	1	75	CARDINAL
ftr-486	637	1	73	CARDINAL
ftr-486	638	1	nysba	ORG
ftr-486	638	2	supra	PERSON
ftr-486	638	3	2	CARDINAL
ftr-486	638	4	891	CARDINAL
ftr-486	638	5	nysba	ORG
ftr-486	638	6	supra	PERSON
ftr-486	638	7	2	CARDINAL
ftr-486	638	8	891	CARDINAL
ftr-486	638	9	2	CARDINAL
ftr-486	638	10	784-85	CARDINAL
ftr-486	640	1	2	CARDINAL
ftr-486	640	2	226	CARDINAL
ftr-486	641	1	74	CARDINAL
ftr-486	642	1	2	CARDINAL
ftr-486	642	2	784	CARDINAL
ftr-486	645	1	2	CARDINAL
ftr-486	645	2	784	CARDINAL
ftr-486	646	1	57	CARDINAL
ftr-486	647	1	75	CARDINAL
ftr-486	648	1	nysba	ORG
ftr-486	648	2	supra	PERSON
ftr-486	648	3	2	CARDINAL
ftr-486	648	4	891	CARDINAL
ftr-486	651	1	200	MONEY
ftr-486	651	2	500	MONEY
ftr-486	651	3	300	MONEY
ftr-486	651	4	100	MONEY
ftr-486	652	1	only $200	MONEY
ftr-486	653	1	100	MONEY
ftr-486	654	1	79	CARDINAL
ftr-486	656	1	76	CARDINAL
ftr-486	662	1	nysba	ORG
ftr-486	662	2	supra	PERSON
ftr-486	662	3	2	CARDINAL
ftr-486	662	4	891	CARDINAL
ftr-486	662	5	n.87	GPE
ftr-486	662	6	2	CARDINAL
ftr-486	662	7	784	CARDINAL
ftr-486	662	8	79	CARDINAL
ftr-486	664	1	irc § 1(h	ORG
ftr-486	668	1	19961	DATE
ftr-486	668	2	florida	GPE
ftr-486	670	1	15 years.80 1	DATE
ftr-486	670	2	first	ORDINAL
ftr-486	670	3	$500 to $400	MONEY
ftr-486	675	1	100	MONEY
ftr-486	675	2	106	MONEY
ftr-486	675	3	100	MONEY
ftr-486	675	4	106,82	MONEY
ftr-486	676	1	100	MONEY
ftr-486	676	2	100	MONEY
ftr-486	677	1	106	MONEY
ftr-486	677	2	100	MONEY
ftr-486	678	1	$100 80	MONEY
ftr-486	679	1	68	CARDINAL
ftr-486	679	2	81	CARDINAL
ftr-486	680	1	14-15	DATE
ftr-486	680	2	37	DATE
ftr-486	680	3	67	DATE
ftr-486	680	4	82	CARDINAL
ftr-486	681	1	irs	ORG
ftr-486	683	1	106	CARDINAL
ftr-486	683	2	one year later	DATE
ftr-486	684	1	106	MONEY
ftr-486	684	2	one year	DATE
ftr-486	684	3	100	MONEY
ftr-486	685	1	100	MONEY
ftr-486	685	2	106	MONEY
ftr-486	685	3	one year	DATE
ftr-486	686	1	two	CARDINAL
ftr-486	687	1	2	CARDINAL
ftr-486	691	1	gain,'5	PERSON
ftr-486	694	1	d.	NORP
ftr-486	695	1	83	DATE
ftr-486	696	1	supra	PERSON
ftr-486	696	2	22	CARDINAL
ftr-486	697	1	84	CARDINAL
ftr-486	698	1	nysba	ORG
ftr-486	698	2	supra	PERSON
ftr-486	698	3	2	CARDINAL
ftr-486	698	4	895	CARDINAL
ftr-486	698	5	2	CARDINAL
ftr-486	698	6	785	CARDINAL
ftr-486	698	7	85	CARDINAL
ftr-486	700	1	an additional $100	MONEY
ftr-486	701	1	19961	DATE
ftr-486	701	2	florida	GPE
ftr-486	701	3	6	CARDINAL
ftr-486	701	4	assets.87	GPE
ftr-486	702	1	accuracy.88	ORG
ftr-486	702	2	two	CARDINAL
ftr-486	702	3	supreme court	ORG
ftr-486	703	1	a year later	DATE
ftr-486	704	1	section 404(a)(5	LAW
ftr-486	706	1	86	CARDINAL
ftr-486	707	1	$1 million	MONEY
ftr-486	707	2	750,000	MONEY
ftr-486	708	1	250,000	MONEY
ftr-486	709	1	250,000	MONEY
ftr-486	712	1	750,000	MONEY
ftr-486	712	2	250,000	MONEY
ftr-486	712	3	$1 million	MONEY
ftr-486	715	1	87	CARDINAL
ftr-486	717	1	1.461-4(d)(5)(ii	CARDINAL
ftr-486	717	2	2	CARDINAL
ftr-486	717	3	611	CARDINAL
ftr-486	717	4	88	DATE
ftr-486	718	1	461(h)(4	CARDINAL
ftr-486	719	1	1.461-1(a)(2	CARDINAL
ftr-486	720	1	89	CARDINAL
ftr-486	721	1	302	CARDINAL
ftr-486	722	1	13	CARDINAL
ftr-486	722	2	lee g. knight & ray	PERSON
ftr-486	722	3	a. knight	PERSON
ftr-486	722	4	15	CARDINAL
ftr-486	722	5	j. corp.	ORG
ftr-486	723	1	245	CARDINAL
ftr-486	723	2	1988	DATE
ftr-486	724	1	90	CARDINAL
ftr-486	724	2	united states	ORG
ftr-486	724	3	476	CARDINAL
ftr-486	725	1	593	CARDINAL
ftr-486	725	2	601	CARDINAL
ftr-486	725	3	1986	DATE
ftr-486	726	1	91	CARDINAL
ftr-486	727	1	united states v. general dynamics	ORG
ftr-486	727	2	481	CARDINAL
ftr-486	727	3	239	CARDINAL
ftr-486	727	4	244	CARDINAL
ftr-486	727	5	1987	DATE
ftr-486	728	1	92	CARDINAL
ftr-486	735	1	50,000	MONEY
ftr-486	735	2	10 years	DATE
ftr-486	738	1	94	CARDINAL
ftr-486	738	2	one	CARDINAL
ftr-486	739	1	the end of year one	DATE
ftr-486	739	2	june 30 of year two	DATE
ftr-486	740	1	93	CARDINAL
ftr-486	741	1	irs	ORG
ftr-486	742	1	isp	ORG
ftr-486	742	2	92	CARDINAL
ftr-486	742	3	113-43	CARDINAL
ftr-486	742	4	june 1. 1992	DATE
ftr-486	744	1	89	CARDINAL
ftr-486	745	1	a-107-8. 94	ORG
ftr-486	746	1	brown v. helvering	PERSON
ftr-486	746	2	291	CARDINAL
ftr-486	746	3	193	CARDINAL
ftr-486	746	4	201	CARDINAL
ftr-486	746	5	1934	DATE
ftr-486	746	6	89	CARDINAL
ftr-486	746	7	108	CARDINAL
ftr-486	747	1	hughes	ORG
ftr-486	749	1	hughes	ORG
ftr-486	749	2	476	CARDINAL
ftr-486	749	3	u.s.	GPE
ftr-486	749	4	601	CARDINAL
ftr-486	751	1	593	CARDINAL
ftr-486	751	2	95	CARDINAL
ftr-486	752	1	v. united states	PERSON
ftr-486	752	2	537 f. supp	ORG
ftr-486	753	1	759	CARDINAL
ftr-486	753	2	1982	DATE
ftr-486	753	3	96	DATE
ftr-486	754	1	89	CARDINAL
ftr-486	754	2	a-101	ORG
ftr-486	755	1	19961	DATE
ftr-486	755	2	florida	GPE
ftr-486	761	1	9	CARDINAL
ftr-486	766	1	97	CARDINAL
ftr-486	767	1	wootton	ORG
ftr-486	767	2	supra	PERSON
ftr-486	767	3	2	CARDINAL
ftr-486	767	4	741	CARDINAL
ftr-486	767	5	2	CARDINAL
ftr-486	767	6	785	CARDINAL
ftr-486	768	1	98	CARDINAL
ftr-486	770	1	99	CARDINAL
ftr-486	772	1	100	CARDINAL
ftr-486	777	1	two	CARDINAL
ftr-486	778	1	1	CARDINAL
ftr-486	780	1	3	CARDINAL
ftr-486	786	1	101	CARDINAL
ftr-486	787	1	2	CARDINAL
ftr-486	787	2	227	CARDINAL
ftr-486	789	1	nysba	ORG
ftr-486	789	2	supra	PERSON
ftr-486	789	3	2	CARDINAL
ftr-486	789	4	894	CARDINAL
ftr-486	791	1	102	CARDINAL
ftr-486	792	1	57	CARDINAL
ftr-486	792	2	103	CARDINAL
ftr-486	793	1	81-83	DATE
ftr-486	794	1	104	ORG
ftr-486	795	1	28	CARDINAL
ftr-486	796	1	19961	DATE
ftr-486	796	2	florida	GPE
ftr-486	797	1	two	CARDINAL
ftr-486	798	1	2	CARDINAL
ftr-486	798	2	adjustment.-taking	PERSON
ftr-486	799	1	two	CARDINAL
ftr-486	799	2	6	CARDINAL
ftr-486	799	3	irs	ORG
ftr-486	800	1	1 7	CARDINAL
ftr-486	806	1	° 105	CARDINAL
ftr-486	807	1	58	CARDINAL
ftr-486	808	1	106	CARDINAL
ftr-486	809	1	66-72	DATE
ftr-486	810	1	107	CARDINAL
ftr-486	812	1	70	CARDINAL
ftr-486	812	2	108	CARDINAL
ftr-486	814	1	lynch	ORG
ftr-486	814	2	52	CARDINAL
ftr-486	814	3	68	CARDINAL
ftr-486	814	4	2	CARDINAL
ftr-486	814	5	784-85	CARDINAL
ftr-486	814	6	109	CARDINAL
ftr-486	814	7	200	MONEY
ftr-486	814	8	100	MONEY
ftr-486	815	1	220	MONEY
ftr-486	815	2	120	MONEY
ftr-486	815	3	100	MONEY
ftr-486	817	1	one year later	DATE
ftr-486	817	2	106	MONEY
ftr-486	818	1	106	MONEY
ftr-486	818	2	year 2	DATE
ftr-486	818	3	100	MONEY
ftr-486	818	4	year 1	DATE
ftr-486	823	1	2	CARDINAL
ftr-486	823	2	3	CARDINAL
ftr-486	824	1	4	CARDINAL
ftr-486	825	1	40	MONEY
ftr-486	825	2	40%	PERCENT
ftr-486	825	3	10%	PERCENT
ftr-486	826	1	one year	DATE
ftr-486	827	1	4	MONEY
ftr-486	827	2	42.40	MONEY
ftr-486	828	1	106	MONEY
ftr-486	828	2	42.40	MONEY
ftr-486	830	1	70	CARDINAL
ftr-486	830	2	one year	DATE
ftr-486	830	3	one year	DATE
ftr-486	832	1	a taxable year	DATE
ftr-486	832	2	daily	DATE
ftr-486	833	1	victor thuronyi	PERSON
ftr-486	833	2	46	CARDINAL
ftr-486	833	3	45	CARDINAL
ftr-486	833	4	65	CARDINAL
ftr-486	833	5	1990	DATE
ftr-486	833	6	daniel i. halperin	PERSON
ftr-486	833	7	5	CARDINAL
ftr-486	833	8	m. graetz ed.	PERSON
ftr-486	833	9	1986	DATE
ftr-486	834	1	110	CARDINAL
ftr-486	835	1	supra	PERSON
ftr-486	835	2	28	CARDINAL
ftr-486	835	3	111	CARDINAL
ftr-486	836	1	38	CARDINAL
ftr-486	837	1	112	CARDINAL
ftr-486	838	1	2	CARDINAL
ftr-486	838	2	778	CARDINAL
ftr-486	838	3	113	CARDINAL
ftr-486	839	1	david r. webb co.	PERSON
ftr-486	839	2	77	CARDINAL
ftr-486	839	3	1134	CARDINAL
ftr-486	839	4	1981	DATE
ftr-486	839	5	708	CARDINAL
ftr-486	839	6	1254	CARDINAL
ftr-486	839	7	7th	ORDINAL
ftr-486	839	8	1983	DATE
ftr-486	840	1	m. buten & sons, inc.	ORG
ftr-486	841	1	31	CARDINAL
ftr-486	841	2	t.c.	PERSON
ftr-486	841	3	cch	ORG
ftr-486	841	4	178	DATE
ftr-486	841	5	t.c.	GPE
ftr-486	841	6	p-h	ORG
ftr-486	841	7	72,044	CARDINAL
ftr-486	841	8	1972	DATE
ftr-486	843	1	114	CARDINAL
ftr-486	843	2	2	CARDINAL
ftr-486	843	3	770	CARDINAL
ftr-486	844	1	19961	DATE
ftr-486	844	2	florida	GPE
ftr-486	844	3	1	CARDINAL
ftr-486	848	1	6	CARDINAL
ftr-486	848	2	irs	ORG
ftr-486	848	3	section 404(a)(5	LAW
ftr-486	850	1	7	CARDINAL
ftr-486	856	1	8 115	CARDINAL
ftr-486	857	1	nysba	ORG
ftr-486	857	2	supra	PERSON
ftr-486	857	3	2	CARDINAL
ftr-486	857	4	893	CARDINAL
ftr-486	857	5	2	CARDINAL
ftr-486	857	6	782	CARDINAL
ftr-486	857	7	116	CARDINAL
ftr-486	858	1	1.461	CARDINAL
ftr-486	859	1	117	CARDINAL
ftr-486	860	1	macneil	ORG
ftr-486	860	2	carrington & friedman	ORG
ftr-486	860	3	53	CARDINAL
ftr-486	860	4	211	CARDINAL
ftr-486	861	1	118	CARDINAL
ftr-486	869	1	2	CARDINAL
ftr-486	869	2	irs	ORG
ftr-486	870	1	9	CARDINAL
ftr-486	873	1	irs	ORG
ftr-486	876	1	irs	ORG
ftr-486	881	1	119	CARDINAL
ftr-486	882	1	66	CARDINAL
ftr-486	883	1	120	CARDINAL
ftr-486	884	1	irs	ORG
ftr-486	886	1	1996	DATE
ftr-486	886	2	florida	GPE
ftr-486	900	1	appendix	PERSON
ftr-486	901	1	121	CARDINAL
ftr-486	902	1	joseph bankman	PERSON
ftr-486	902	2	68	CARDINAL
ftr-486	902	3	1347	CARDINAL
ftr-486	902	4	sept. 11, 1995	DATE
ftr-486	903	1	122	CARDINAL
ftr-486	904	1	shrago	GPE
ftr-486	904	2	7	CARDINAL
ftr-486	904	3	19.05	CARDINAL
ftr-486	904	4	19-11	DATE
ftr-486	911	1	197.12	CARDINAL
ftr-486	912	1	2	CARDINAL
ftr-486	917	1	123	CARDINAL
ftr-486	918	1	19.04	CARDINAL
ftr-486	918	2	19-9	DATE
ftr-486	918	3	124	CARDINAL
ftr-486	919	1	19.04	CARDINAL
ftr-486	919	2	19-7	DATE
ftr-486	919	3	125	CARDINAL
ftr-486	921	1	shrago	GPE
ftr-486	921	2	7	CARDINAL
ftr-486	921	3	19.04	CARDINAL
ftr-486	921	4	19-10	DATE
ftr-486	922	1	19961	DATE
ftr-486	922	2	florida	GPE
ftr-486	923	1	'26	PRODUCT
ftr-486	923	2	27	CARDINAL
ftr-486	924	1	28	CARDINAL
ftr-486	930	1	one	CARDINAL
ftr-486	931	1	3 1	DATE
ftr-486	932	1	3	CARDINAL
ftr-486	933	1	32	CARDINAL
ftr-486	936	1	keyes	PERSON
ftr-486	936	2	supra	PERSON
ftr-486	936	3	2	CARDINAL
ftr-486	936	4	21	CARDINAL
ftr-486	937	1	127	CARDINAL
ftr-486	938	1	483	CARDINAL
ftr-486	938	2	1274	CARDINAL
ftr-486	939	1	128	CARDINAL
ftr-486	940	1	treasury	ORG
ftr-486	941	1	129	CARDINAL
ftr-486	942	1	irs	ORG
ftr-486	944	1	1.1274-1(d	CARDINAL
ftr-486	945	1	2	CARDINAL
ftr-486	945	2	645	CARDINAL
ftr-486	945	3	130	CARDINAL
ftr-486	947	1	131	CARDINAL
ftr-486	948	1	shrago	GPE
ftr-486	948	2	7	CARDINAL
ftr-486	948	3	19	CARDINAL
ftr-486	949	1	132	CARDINAL
ftr-486	950	1	tufts	CARDINAL
ftr-486	950	2	461	CARDINAL
ftr-486	950	3	300	CARDINAL
ftr-486	950	4	319	CARDINAL
ftr-486	950	5	1983	DATE
ftr-486	950	6	j.	PERSON
ftr-486	951	1	133	CARDINAL
ftr-486	952	1	shrago	GPE
ftr-486	952	2	7	CARDINAL
ftr-486	952	3	19	CARDINAL
ftr-486	952	4	134	CARDINAL
ftr-486	962	1	one	CARDINAL
ftr-486	963	1	135	CARDINAL
ftr-486	966	1	1996	DATE
ftr-486	966	2	florida	GPE