id	sid	eid	entity	type
ftr-488	1	1	florida	GPE
ftr-488	1	2	1	CARDINAL
ftr-488	1	3	october 1992	DATE
ftr-488	1	4	daniel halperin	PERSON
ftr-488	3	1	i. introduction andy	PERSON
ftr-488	5	1	years	DATE
ftr-488	5	2	50,000	MONEY
ftr-488	5	3	mercedes	ORG
ftr-488	7	1	andy	PERSON
ftr-488	7	2	years	DATE
ftr-488	9	1	andy	PERSON
ftr-488	9	2	several thousand dollars	MONEY
ftr-488	11	1	andy	PERSON
ftr-488	12	1	andy	PERSON
ftr-488	12	2	50,000	MONEY
ftr-488	13	1	georgetown university law center	ORG
ftr-488	14	1	harvard	ORG
ftr-488	15	1	1961	DATE
ftr-488	17	1	boston university	ORG
ftr-488	18	1	1989	DATE
ftr-488	18	2	the harvard law school fund for tax research	ORG
ftr-488	19	1	stephen cohen	PERSON
ftr-488	19	2	lawrence lokken	PERSON
ftr-488	20	1	lokken	PERSON
ftr-488	21	1	richard diamond	PERSON
ftr-488	22	1	daniel luchsinger	PERSON
ftr-488	22	2	ajay mehrotra	PERSON
ftr-488	23	1	1	CARDINAL
ftr-488	23	2	henry c. simons	PERSON
ftr-488	23	3	119-20	CARDINAL
ftr-488	24	1	florida	GPE
ftr-488	24	2	andy	PERSON
ftr-488	31	1	50	MONEY
ftr-488	33	1	50	MONEY
ftr-488	33	2	30	MONEY
ftr-488	33	3	20	MONEY
ftr-488	39	1	2	CARDINAL
ftr-488	39	2	paul a. samuelson & william d. nordhaus	PERSON
ftr-488	39	3	733	CARDINAL
ftr-488	39	4	14th	ORDINAL
ftr-488	39	5	1992	DATE
ftr-488	40	1	3	CARDINAL
ftr-488	42	1	daniel i. halperin	PERSON
ftr-488	42	2	122	CARDINAL
ftr-488	42	3	l. rev	PERSON
ftr-488	42	4	859	CARDINAL
ftr-488	42	5	882-85	CARDINAL
ftr-488	42	6	1974	DATE
ftr-488	44	1	4	CARDINAL
ftr-488	45	1	1:1	CARDINAL
ftr-488	57	1	george a. akerlof	PERSON
ftr-488	59	1	84	CARDINAL
ftr-488	59	2	q. j. econ	PERSON
ftr-488	60	1	488	CARDINAL
ftr-488	60	2	489	CARDINAL
ftr-488	60	3	1970	DATE
ftr-488	61	1	5	CARDINAL
ftr-488	61	2	zarin v. commissioner	PERSON
ftr-488	61	3	92	CARDINAL
ftr-488	61	4	1084,	DATE
ftr-488	61	5	1101	DATE
ftr-488	61	6	1989	DATE
ftr-488	62	1	j.	PERSON
ftr-488	62	2	916	CARDINAL
ftr-488	62	3	110	CARDINAL
ftr-488	62	4	3d	CARDINAL
ftr-488	62	5	1990	DATE
ftr-488	64	1	tannenwald	PERSON
ftr-488	70	1	30	MONEY
ftr-488	70	2	10 years later	DATE
ftr-488	71	1	first	ORDINAL
ftr-488	73	1	s60	ORG
ftr-488	74	1	s100	CARDINAL
ftr-488	75	1	100	MONEY
ftr-488	75	2	30	MONEY
ftr-488	75	3	40	MONEY
ftr-488	76	1	7	CARDINAL
ftr-488	77	1	19921	DATE
ftr-488	77	2	florida	GPE
ftr-488	77	3	one	CARDINAL
ftr-488	77	4	the year	DATE
ftr-488	77	5	10%	PERCENT
ftr-488	78	1	andy	PERSON
ftr-488	81	1	andy	PERSON
ftr-488	82	1	andy.	PERSON
ftr-488	83	1	8	CARDINAL
ftr-488	86	1	the internal revenue service	ORG
ftr-488	91	1	72-592	CARDINAL
ftr-488	91	2	1972-2	DATE
ftr-488	91	3	101	CARDINAL
ftr-488	91	4	101-02	DATE
ftr-488	92	1	165(h)(2	CARDINAL
ftr-488	93	1	10	CARDINAL
ftr-488	94	1	simons	GPE
ftr-488	94	2	1	CARDINAL
ftr-488	94	3	119	CARDINAL
ftr-488	96	1	one	CARDINAL
ftr-488	97	1	simons	GPE
ftr-488	97	2	1	CARDINAL
ftr-488	97	3	120	CARDINAL
ftr-488	97	4	166	CARDINAL
ftr-488	97	5	1929	DATE
ftr-488	98	1	11	CARDINAL
ftr-488	98	2	cal	ORG
ftr-488	99	1	civ	ORG
ftr-488	99	2	1793.2	CARDINAL
ftr-488	99	3	supp	GPE
ftr-488	99	4	1992	DATE
ftr-488	99	5	fla	GPE
ftr-488	101	1	ch	PERSON
ftr-488	102	1	681.10-.i 18 (1991	CARDINAL
ftr-488	104	1	ann	PERSON
ftr-488	106	1	73	CARDINAL
ftr-488	106	2	1951-1963	DATE
ftr-488	106	3	supp	GPE
ftr-488	107	1	1992	DATE
ftr-488	110	1	10	CARDINAL
ftr-488	110	2	20512065	DATE
ftr-488	110	3	supp	GPE
ftr-488	110	4	1989	DATE
ftr-488	110	5	va	GPE
ftr-488	110	6	ann	ORG
ftr-488	111	1	59.1-207.9	CARDINAL
ftr-488	111	2	1992	DATE
ftr-488	112	1	1:1	CARDINAL
ftr-488	114	1	hal millsap	PERSON
ftr-488	115	1	3	CARDINAL
ftr-488	117	1	millsap	ORG
ftr-488	117	2	2,500	MONEY
ftr-488	118	1	millsap	ORG
ftr-488	119	1	congress	ORG
ftr-488	120	1	5	CARDINAL
ftr-488	121	1	6	CARDINAL
ftr-488	121	2	millsap	ORG
ftr-488	121	3	second	ORDINAL
ftr-488	123	1	andy	PERSON
ftr-488	126	1	12	CARDINAL
ftr-488	128	1	104(a)(3	CARDINAL
ftr-488	129	1	1033	PRODUCT
ftr-488	133	1	boris i. bittker	PERSON
ftr-488	134	1	126	CARDINAL
ftr-488	134	2	1968	DATE
ftr-488	134	3	charles 0	PERSON
ftr-488	135	1	galvin & boris i. bittker	ORG
ftr-488	136	1	64	CARDINAL
ftr-488	136	2	1974	DATE
ftr-488	137	1	13	CARDINAL
ftr-488	138	1	millsap v. commissioner	PERSON
ftr-488	138	2	387	CARDINAL
ftr-488	138	3	420	CARDINAL
ftr-488	138	4	423	CARDINAL
ftr-488	138	5	8th	ORDINAL
ftr-488	138	6	1968	DATE
ftr-488	139	1	14	CARDINAL
ftr-488	142	1	16	CARDINAL
ftr-488	144	1	irc § 123(b	ORG
ftr-488	145	1	19921	DATE
ftr-488	145	2	florida	GPE
ftr-488	148	1	7	CARDINAL
ftr-488	148	2	measurable.8	PERSON
ftr-488	150	1	one	CARDINAL
ftr-488	151	1	second	ORDINAL
ftr-488	154	1	17	CARDINAL
ftr-488	155	1	simons	GPE
ftr-488	155	2	1	CARDINAL
ftr-488	155	3	139	CARDINAL
ftr-488	155	4	mark g. kelman	PERSON
ftr-488	155	5	31	CARDINAL
ftr-488	155	6	stan	PERSON
ftr-488	156	1	l. rev	PERSON
ftr-488	156	2	831	CARDINAL
ftr-488	156	3	835	CARDINAL
ftr-488	156	4	1979	DATE
ftr-488	157	1	18	CARDINAL
ftr-488	158	1	william d. andrews	PERSON
ftr-488	158	2	86	CARDINAL
ftr-488	159	1	l. rev	PERSON
ftr-488	159	2	309	CARDINAL
ftr-488	159	3	313	CARDINAL
ftr-488	159	4	1972	DATE
ftr-488	160	1	robert m. haig	PERSON
ftr-488	161	1	one	CARDINAL
ftr-488	164	1	robert m. haig	PERSON
ftr-488	164	2	54	CARDINAL
ftr-488	164	3	55	DATE
ftr-488	164	4	r. musgrave & c. shoup	ORG
ftr-488	164	5	1959	DATE
ftr-488	166	1	1:1	CARDINAL
ftr-488	166	2	the year	DATE
ftr-488	177	1	alvin c. warren	PERSON
ftr-488	178	1	thomas griffith	PERSON
ftr-488	178	2	two	CARDINAL
ftr-488	178	3	19	CARDINAL
ftr-488	178	4	william d. andrews	PERSON
ftr-488	178	5	87	CARDINAL
ftr-488	179	1	l. rev	PERSON
ftr-488	179	2	1113	DATE
ftr-488	179	3	1149	DATE
ftr-488	179	4	1974	DATE
ftr-488	180	1	andrews	PERSON
ftr-488	182	1	20	CARDINAL
ftr-488	182	2	joseph bankman & thomas griffith	ORG
ftr-488	183	1	75	CARDINAL
ftr-488	184	1	l. rev.	PERSON
ftr-488	184	2	1905 (1987	DATE
ftr-488	185	1	21	CARDINAL
ftr-488	187	1	walter j. blum & harry kalven	PERSON
ftr-488	188	1	jr.	PERSON
ftr-488	188	2	19	CARDINAL
ftr-488	189	1	l. rev	PERSON
ftr-488	190	1	417	CARDINAL
ftr-488	190	2	455	DATE
ftr-488	190	3	1952	DATE
ftr-488	192	1	22	CARDINAL
ftr-488	193	1	457	CARDINAL
ftr-488	194	1	23	CARDINAL
ftr-488	195	1	alvin warren	PERSON
ftr-488	196	1	89	CARDINAL
ftr-488	196	2	yale l.j. 1081,	PERSON
ftr-488	196	3	1090	CARDINAL
ftr-488	196	4	1980	DATE
ftr-488	197	1	24	CARDINAL
ftr-488	198	1	thomas d. griffith	PERSON
ftr-488	200	1	40	CARDINAL
ftr-488	200	2	hastings lj	PERSON
ftr-488	200	3	343	CARDINAL
ftr-488	200	4	345	CARDINAL
ftr-488	200	5	1989	DATE
ftr-488	201	1	griffith	PERSON
ftr-488	201	2	andrews	PERSON
ftr-488	201	3	1992	DATE
ftr-488	201	4	florida	GPE
ftr-488	202	1	5	CARDINAL
ftr-488	202	2	griffith	PERSON
ftr-488	202	3	100%	PERCENT
ftr-488	205	1	two	CARDINAL
ftr-488	207	1	henry simons	PERSON
ftr-488	207	2	consumption29	GPE
ftr-488	207	3	one	CARDINAL
ftr-488	207	4	simons	PERSON
ftr-488	207	5	only two	CARDINAL
ftr-488	208	1	one	CARDINAL
ftr-488	209	1	william d. andrews	PERSON
ftr-488	209	2	simons	GPE
ftr-488	211	1	d.	NORP
ftr-488	213	1	26	CARDINAL
ftr-488	214	1	392	CARDINAL
ftr-488	215	1	27	CARDINAL
ftr-488	216	1	394	CARDINAL
ftr-488	216	2	28	CARDINAL
ftr-488	218	1	simons defines consumption	ORG
ftr-488	218	2	simons	GPE
ftr-488	219	1	simons	GPE
ftr-488	219	2	1	CARDINAL
ftr-488	219	3	50	CARDINAL
ftr-488	219	4	30	CARDINAL
ftr-488	220	1	simons defines accumulation	ORG
ftr-488	221	1	simons	GPE
ftr-488	221	2	1	CARDINAL
ftr-488	221	3	50	CARDINAL
ftr-488	222	1	supra	PERSON
ftr-488	222	2	17	CARDINAL
ftr-488	222	3	835	CARDINAL
ftr-488	223	1	32	CARDINAL
ftr-488	224	1	andrews	PERSON
ftr-488	224	2	supra	PERSON
ftr-488	224	3	18	CARDINAL
ftr-488	224	4	313	CARDINAL
ftr-488	225	1	simons	GPE
ftr-488	226	1	1:1	CARDINAL
ftr-488	226	2	taxpayer.33	PERSON
ftr-488	226	3	andrews	PERSON
ftr-488	227	1	34	CARDINAL
ftr-488	227	2	andrews	PERSON
ftr-488	227	3	recent years	DATE
ftr-488	227	4	1	CARDINAL
ftr-488	227	5	expenses36	ORG
ftr-488	227	6	37	CARDINAL
ftr-488	230	1	a. alternative	PERSON
ftr-488	230	2	1	CARDINAL
ftr-488	233	1	38	CARDINAL
ftr-488	235	1	andrews	PERSON
ftr-488	235	2	supra	PERSON
ftr-488	235	3	18	CARDINAL
ftr-488	235	4	317	CARDINAL
ftr-488	236	1	3	CARDINAL
ftr-488	236	2	862	CARDINAL
ftr-488	237	1	33	CARDINAL
ftr-488	237	2	andrews	PERSON
ftr-488	237	3	supra	PERSON
ftr-488	237	4	18	CARDINAL
ftr-488	237	5	313	CARDINAL
ftr-488	237	6	34	CARDINAL
ftr-488	237	7	andrews	PERSON
ftr-488	237	8	supra	PERSON
ftr-488	237	9	18	CARDINAL
ftr-488	237	10	329	CARDINAL
ftr-488	237	11	35	CARDINAL
ftr-488	238	1	213	CARDINAL
ftr-488	239	1	36	CARDINAL
ftr-488	240	1	griffith	PERSON
ftr-488	240	2	supra	PERSON
ftr-488	240	3	24	CARDINAL
ftr-488	240	4	louis kaplow	PERSON
ftr-488	241	1	79	CARDINAL
ftr-488	242	1	l. rev	PERSON
ftr-488	242	2	1485	CARDINAL
ftr-488	242	3	1493-99	CARDINAL
ftr-488	242	4	1991	DATE
ftr-488	242	5	supra	PERSON
ftr-488	242	6	17	CARDINAL
ftr-488	243	1	858	CARDINAL
ftr-488	244	1	37	DATE
ftr-488	245	1	36	CARDINAL
ftr-488	245	2	1489	CARDINAL
ftr-488	246	1	38	CARDINAL
ftr-488	247	1	supra	PERSON
ftr-488	247	2	17	CARDINAL
ftr-488	247	3	841	CARDINAL
ftr-488	248	1	kelman	PERSON
ftr-488	250	1	keiman	PERSON
ftr-488	251	1	supra	PERSON
ftr-488	251	2	17	CARDINAL
ftr-488	251	3	880	CARDINAL
ftr-488	252	1	19921	DATE
ftr-488	252	2	florida	GPE
ftr-488	256	1	two	CARDINAL
ftr-488	257	1	first	ORDINAL
ftr-488	259	1	second	ORDINAL
ftr-488	260	1	charm.39 2	ORG
ftr-488	260	2	consume.-these	NORP
ftr-488	265	1	kelman	PERSON
ftr-488	266	1	40	CARDINAL
ftr-488	271	1	3	CARDINAL
ftr-488	271	2	enjoyment.-there	PERSON
ftr-488	271	3	39	CARDINAL
ftr-488	272	1	supra	PERSON
ftr-488	272	2	17	CARDINAL
ftr-488	272	3	855	CARDINAL
ftr-488	274	1	kelman	PERSON
ftr-488	274	2	supra	PERSON
ftr-488	274	3	17	CARDINAL
ftr-488	274	4	835	CARDINAL
ftr-488	275	1	1:1	CARDINAL
ftr-488	276	1	2	CARDINAL
ftr-488	276	2	andrews	PERSON
ftr-488	277	1	4 3	CARDINAL
ftr-488	278	1	andrews	PERSON
ftr-488	279	1	4	CARDINAL
ftr-488	279	2	andrews	PERSON
ftr-488	280	1	47	CARDINAL
ftr-488	280	2	griffith	ORG
ftr-488	281	1	griffith	PERSON
ftr-488	281	2	andrews	PERSON
ftr-488	281	3	stanley a. koppelman	PERSON
ftr-488	281	4	41	CARDINAL
ftr-488	282	1	andrews	PERSON
ftr-488	282	2	supra	PERSON
ftr-488	282	3	18	CARDINAL
ftr-488	282	4	326	CARDINAL
ftr-488	282	5	42	CARDINAL
ftr-488	285	1	kelman	PERSON
ftr-488	286	1	supra	PERSON
ftr-488	286	2	17	CARDINAL
ftr-488	287	1	860	CARDINAL
ftr-488	287	2	n.87	GPE
ftr-488	288	1	43	CARDINAL
ftr-488	289	1	andrews	PERSON
ftr-488	289	2	supra	PERSON
ftr-488	289	3	18	CARDINAL
ftr-488	289	4	327	CARDINAL
ftr-488	290	1	andrews	PERSON
ftr-488	291	1	andrews	PERSON
ftr-488	291	2	supra	PERSON
ftr-488	291	3	18	CARDINAL
ftr-488	291	4	327	CARDINAL
ftr-488	293	1	3	CARDINAL
ftr-488	293	2	883	CARDINAL
ftr-488	294	1	andrews	PERSON
ftr-488	294	2	supra	PERSON
ftr-488	294	3	18	CARDINAL
ftr-488	294	4	325	CARDINAL
ftr-488	294	5	45	CARDINAL
ftr-488	294	6	andrews	PERSON
ftr-488	294	7	supra	PERSON
ftr-488	294	8	18	CARDINAL
ftr-488	294	9	326	CARDINAL
ftr-488	294	10	46	CARDINAL
ftr-488	294	11	andrews	PERSON
ftr-488	294	12	supra	PERSON
ftr-488	294	13	18	CARDINAL
ftr-488	294	14	327	CARDINAL
ftr-488	294	15	47	CARDINAL
ftr-488	294	16	andrews	PERSON
ftr-488	294	17	supra	PERSON
ftr-488	294	18	18	CARDINAL
ftr-488	295	1	325	CARDINAL
ftr-488	296	1	48	CARDINAL
ftr-488	297	1	griffith	ORG
ftr-488	297	2	supra	PERSON
ftr-488	297	3	24	CARDINAL
ftr-488	297	4	384	CARDINAL
ftr-488	297	5	19921	DATE
ftr-488	297	6	florida	GPE
ftr-488	299	1	3	CARDINAL
ftr-488	301	1	two	CARDINAL
ftr-488	305	1	first	ORDINAL
ftr-488	306	1	first	ORDINAL
ftr-488	306	2	49	DATE
ftr-488	307	1	stanley a. koppelman	PERSON
ftr-488	307	2	43	CARDINAL
ftr-488	307	3	679	CARDINAL
ftr-488	307	4	697	CARDINAL
ftr-488	307	5	1988	DATE
ftr-488	308	1	50	CARDINAL
ftr-488	309	1	698-700	CARDINAL
ftr-488	310	1	51	CARDINAL
ftr-488	311	1	705	CARDINAL
ftr-488	312	1	52	CARDINAL
ftr-488	313	1	709	CARDINAL
ftr-488	314	1	53	CARDINAL
ftr-488	315	1	710	CARDINAL
ftr-488	316	1	1:1	CARDINAL
ftr-488	321	1	one	CARDINAL
ftr-488	323	1	one	CARDINAL
ftr-488	329	1	one	CARDINAL
ftr-488	329	2	54	CARDINAL
ftr-488	330	1	mark g. kelman	PERSON
ftr-488	331	1	35	CARDINAL
ftr-488	331	2	stan	PERSON
ftr-488	332	1	l rev	PERSON
ftr-488	332	2	649	CARDINAL
ftr-488	332	3	657	CARDINAL
ftr-488	332	4	1983	DATE
ftr-488	333	1	55	CARDINAL
ftr-488	334	1	herbert hovenkamp	PERSON
ftr-488	335	1	78	CARDINAL
ftr-488	336	1	815	CARDINAL
ftr-488	336	2	839-40	MONEY
ftr-488	336	3	1990	DATE
ftr-488	337	1	56	CARDINAL
ftr-488	337	2	supra	PERSON
ftr-488	337	3	17	CARDINAL
ftr-488	337	4	860	CARDINAL
ftr-488	337	5	n.87	GPE
ftr-488	337	6	19921	DATE
ftr-488	337	7	florida	GPE
ftr-488	338	1	15%	PERCENT
ftr-488	338	2	28%	PERCENT
ftr-488	339	1	15.0%	PERCENT
ftr-488	339	2	14.5%	PERCENT
ftr-488	339	3	28.0%	PERCENT
ftr-488	339	4	28.5%	PERCENT
ftr-488	345	1	andrews	PERSON
ftr-488	348	1	boris i.	PERSON
ftr-488	350	1	quarter	DATE
ftr-488	350	2	57	DATE
ftr-488	351	1	griffith	ORG
ftr-488	351	2	supra	PERSON
ftr-488	351	3	24	CARDINAL
ftr-488	351	4	360-363	CARDINAL
ftr-488	352	1	58	CARDINAL
ftr-488	353	1	andrews	PERSON
ftr-488	353	2	supra	PERSON
ftr-488	353	3	18	CARDINAL
ftr-488	353	4	336	CARDINAL
ftr-488	353	5	59	CARDINAL
ftr-488	353	6	boris i. bittker	PERSON
ftr-488	353	7	16	CARDINAL
ftr-488	353	8	193	CARDINAL
ftr-488	353	9	197	CARDINAL
ftr-488	353	10	1973	DATE
ftr-488	354	1	1	CARDINAL
ftr-488	354	2	1	CARDINAL
ftr-488	356	1	kelman	PERSON
ftr-488	357	1	two	CARDINAL
ftr-488	357	2	koppelman	PERSON
ftr-488	358	1	"l	CARDINAL
ftr-488	359	1	voluntary.64	ORG
ftr-488	360	1	simons	GPE
ftr-488	361	1	s30,000	ORG
ftr-488	361	2	20,000	MONEY
ftr-488	363	1	10,000	MONEY
ftr-488	363	2	40,000	MONEY
ftr-488	363	3	20,000	MONEY
ftr-488	363	4	20,000	MONEY
ftr-488	364	1	16	CARDINAL
ftr-488	365	1	193	CARDINAL
ftr-488	365	2	196	CARDINAL
ftr-488	366	1	the year	DATE
ftr-488	367	1	andrews	PERSON
ftr-488	367	2	supra	PERSON
ftr-488	367	3	19	CARDINAL
ftr-488	367	4	1157-58	DATE
ftr-488	369	1	50,000	MONEY
ftr-488	369	2	30,000	MONEY
ftr-488	370	1	60	CARDINAL
ftr-488	371	1	kelman	PERSON
ftr-488	371	2	supra	PERSON
ftr-488	371	3	17	CARDINAL
ftr-488	371	4	869	CARDINAL
ftr-488	372	1	kelman	PERSON
ftr-488	372	2	supra	PERSON
ftr-488	372	3	17	CARDINAL
ftr-488	372	4	869	CARDINAL
ftr-488	374	1	62	CARDINAL
ftr-488	375	1	kelman	PERSON
ftr-488	375	2	supra	PERSON
ftr-488	375	3	17	CARDINAL
ftr-488	375	4	869	CARDINAL
ftr-488	376	1	koppelman	PERSON
ftr-488	376	2	49	DATE
ftr-488	377	1	712	CARDINAL
ftr-488	377	2	64	CARDINAL
ftr-488	378	1	koppelman	PERSON
ftr-488	378	2	49	DATE
ftr-488	378	3	712	CARDINAL
ftr-488	382	1	19921	DATE
ftr-488	382	2	florida	GPE
ftr-488	387	1	five hours	TIME
ftr-488	387	2	1,000	MONEY
ftr-488	387	3	1,050	MONEY
ftr-488	388	1	1,000	MONEY
ftr-488	388	2	1,000	MONEY
ftr-488	389	1	five more hours	TIME
ftr-488	389	2	more than $50	MONEY
ftr-488	391	1	only $1,000	MONEY
ftr-488	396	1	voluntary.65 c.	PERSON
ftr-488	396	2	65	DATE
ftr-488	398	1	49	DATE
ftr-488	398	2	709	CARDINAL
ftr-488	401	1	36	CARDINAL
ftr-488	401	2	1491	DATE
ftr-488	402	1	1:1	CARDINAL
ftr-488	403	1	first	ORDINAL
ftr-488	407	1	1	CARDINAL
ftr-488	411	1	first	ORDINAL
ftr-488	412	1	67	CARDINAL
ftr-488	412	2	10,000	MONEY
ftr-488	414	1	bob	PERSON
ftr-488	414	2	5,000	MONEY
ftr-488	414	3	annual	DATE
ftr-488	414	4	6,000.6s	MONEY
ftr-488	415	1	bob	PERSON
ftr-488	416	1	only $4,000	MONEY
ftr-488	416	2	annually	DATE
ftr-488	417	1	1,000	MONEY
ftr-488	418	1	an additional $1,000	MONEY
ftr-488	419	1	1,000	MONEY
ftr-488	419	2	1,000	MONEY
ftr-488	420	1	the internal revenue service	ORG
ftr-488	420	2	66	CARDINAL
ftr-488	421	1	daniel shaviro	PERSON
ftr-488	421	2	45	CARDINAL
ftr-488	421	3	215	CARDINAL
ftr-488	421	4	232	CARDINAL
ftr-488	421	5	1990	DATE
ftr-488	422	1	67	CARDINAL
ftr-488	423	1	supra	PERSON
ftr-488	423	2	17	CARDINAL
ftr-488	424	1	68	CARDINAL
ftr-488	425	1	one	CARDINAL
ftr-488	426	1	19921	DATE
ftr-488	426	2	florida	GPE
ftr-488	428	1	bob	PERSON
ftr-488	429	1	andrews	PERSON
ftr-488	429	2	tihe	PERSON
ftr-488	431	1	two	CARDINAL
ftr-488	431	2	one	CARDINAL
ftr-488	434	1	72	CARDINAL
ftr-488	437	1	kelman	PERSON
ftr-488	437	2	andrews	PERSON
ftr-488	437	3	andrews	PERSON
ftr-488	437	4	kelman	PERSON
ftr-488	437	5	desires.75	PERSON
ftr-488	439	1	69	CARDINAL
ftr-488	440	1	andrews	PERSON
ftr-488	440	2	supra	PERSON
ftr-488	440	3	18	CARDINAL
ftr-488	440	4	335	CARDINAL
ftr-488	440	5	70	CARDINAL
ftr-488	441	1	andrews	PERSON
ftr-488	441	2	supra	PERSON
ftr-488	441	3	18	CARDINAL
ftr-488	441	4	335	CARDINAL
ftr-488	441	5	71	CARDINAL
ftr-488	442	1	andrews	PERSON
ftr-488	442	2	supra	PERSON
ftr-488	442	3	18	CARDINAL
ftr-488	442	4	314	CARDINAL
ftr-488	442	5	72	DATE
ftr-488	443	1	andrews	PERSON
ftr-488	443	2	supra	PERSON
ftr-488	443	3	18	CARDINAL
ftr-488	443	4	336	CARDINAL
ftr-488	445	1	kelman	PERSON
ftr-488	445	2	supra	PERSON
ftr-488	445	3	17	CARDINAL
ftr-488	446	1	74	CARDINAL
ftr-488	447	1	andrews	PERSON
ftr-488	447	2	supra	PERSON
ftr-488	447	3	18	CARDINAL
ftr-488	447	4	336	CARDINAL
ftr-488	448	1	75	CARDINAL
ftr-488	449	1	kelman	PERSON
ftr-488	449	2	supra	PERSON
ftr-488	449	3	17	CARDINAL
ftr-488	449	4	869	CARDINAL
ftr-488	450	1	1:1	CARDINAL
ftr-488	454	1	76	CARDINAL
ftr-488	455	1	bob	PERSON
ftr-488	455	2	10,000	MONEY
ftr-488	455	3	at least $10,000	MONEY
ftr-488	455	4	1%	PERCENT
ftr-488	456	1	10,101	MONEY
ftr-488	457	1	10,000	MONEY
ftr-488	457	2	lemons.78	ORG
ftr-488	457	3	10,101	MONEY
ftr-488	457	4	10,000	MONEY
ftr-488	458	1	one	CARDINAL
ftr-488	458	2	one hundred	CARDINAL
ftr-488	458	3	10,000	MONEY
ftr-488	459	1	101	MONEY
ftr-488	463	1	louis kaplow	PERSON
ftr-488	464	1	76	CARDINAL
ftr-488	465	1	kaplow	ORG
ftr-488	465	2	36	CARDINAL
ftr-488	465	3	1502	CARDINAL
ftr-488	468	1	99%	PERCENT
ftr-488	468	2	10,101	MONEY
ftr-488	468	3	10,000	MONEY
ftr-488	470	1	10,000	MONEY
ftr-488	471	1	10,000	MONEY
ftr-488	472	1	79	CARDINAL
ftr-488	473	1	66	CARDINAL
ftr-488	474	1	241	CARDINAL
ftr-488	474	2	19921	DATE
ftr-488	474	3	florida	GPE
ftr-488	478	1	2	CARDINAL
ftr-488	480	1	' 4	DATE
ftr-488	481	1	kaplow	PERSON
ftr-488	481	2	36	CARDINAL
ftr-488	481	3	1500	CARDINAL
ftr-488	481	4	n.68 & 1505.	ORG
ftr-488	482	1	81	DATE
ftr-488	482	2	kaplow	ORG
ftr-488	482	3	36	CARDINAL
ftr-488	482	4	1487	CARDINAL
ftr-488	484	1	kaplow	PERSON
ftr-488	484	2	36	CARDINAL
ftr-488	484	3	1502	CARDINAL
ftr-488	485	1	82	CARDINAL
ftr-488	487	1	kaplow	ORG
ftr-488	488	1	83	CARDINAL
ftr-488	491	1	59	CARDINAL
ftr-488	491	2	199	CARDINAL
ftr-488	493	1	10,000	MONEY
ftr-488	493	2	20%	PERCENT
ftr-488	494	1	2,000	MONEY
ftr-488	495	1	10,000	MONEY
ftr-488	495	2	8,000	MONEY
ftr-488	496	1	2,000	MONEY
ftr-488	497	1	84	CARDINAL
ftr-488	499	1	72-592	CARDINAL
ftr-488	499	2	8	CARDINAL
ftr-488	500	1	1:1	CARDINAL
ftr-488	501	1	fire.86	ORG
ftr-488	501	2	kelman	PERSON
ftr-488	504	1	zarin v. commissioner.88	PERSON
ftr-488	504	2	three million dollars	MONEY
ftr-488	505	1	one-half million dollars	MONEY
ftr-488	507	1	daniel shaviro	PERSON
ftr-488	507	2	twelve to sixteen hours	TIME
ftr-488	507	3	several months	DATE
ftr-488	508	1	zarin	PERSON
ftr-488	508	2	85	CARDINAL
ftr-488	509	1	kelman	PERSON
ftr-488	509	2	supra	PERSON
ftr-488	509	3	17	CARDINAL
ftr-488	509	4	860	CARDINAL
ftr-488	509	5	n.87	GPE
ftr-488	509	6	boris i. bittker & lawrence lokken.	ORG
ftr-488	510	1	1 34.2	CARDINAL
ftr-488	510	2	2d	DATE
ftr-488	511	1	1989	DATE
ftr-488	512	1	86	CARDINAL
ftr-488	513	1	kelman	PERSON
ftr-488	515	1	supra	PERSON
ftr-488	515	2	17	CARDINAL
ftr-488	516	1	860	CARDINAL
ftr-488	516	2	n.87	GPE
ftr-488	518	1	supra	PERSON
ftr-488	518	2	57	CARDINAL
ftr-488	519	1	87	CARDINAL
ftr-488	520	1	supra	PERSON
ftr-488	520	2	17	CARDINAL
ftr-488	520	3	869	CARDINAL
ftr-488	521	1	zarin v. commissioner	PERSON
ftr-488	521	2	92	CARDINAL
ftr-488	521	3	1084	CARDINAL
ftr-488	521	4	1989	DATE
ftr-488	523	1	916	CARDINAL
ftr-488	523	2	110	CARDINAL
ftr-488	523	3	3d	CARDINAL
ftr-488	523	4	1990	DATE
ftr-488	523	5	babette b. barton	PERSON
ftr-488	524	1	45	CARDINAL
ftr-488	525	1	749	CARDINAL
ftr-488	525	2	749	CARDINAL
ftr-488	525	3	nn.4 & 7 (1992	ORG
ftr-488	526	1	89	CARDINAL
ftr-488	530	1	zarin	PERSON
ftr-488	531	1	90	CARDINAL
ftr-488	531	2	supra	PERSON
ftr-488	531	3	66	CARDINAL
ftr-488	531	4	233	CARDINAL
ftr-488	532	1	19921	DATE
ftr-488	532	2	florida	GPE
ftr-488	533	1	92	CARDINAL
ftr-488	535	1	d.	NORP
ftr-488	538	1	first	ORDINAL
ftr-488	541	1	deduction.94	GPE
ftr-488	541	2	91	CARDINAL
ftr-488	543	1	shaviro	PERSON
ftr-488	543	2	supra	PERSON
ftr-488	543	3	66	CARDINAL
ftr-488	543	4	236	CARDINAL
ftr-488	544	1	92	CARDINAL
ftr-488	545	1	supra	PERSON
ftr-488	545	2	66	CARDINAL
ftr-488	545	3	225	CARDINAL
ftr-488	546	1	zarin	PERSON
ftr-488	546	2	more than $500,000	MONEY
ftr-488	547	1	supra	PERSON
ftr-488	547	2	66	CARDINAL
ftr-488	547	3	244	CARDINAL
ftr-488	549	1	barton	PERSON
ftr-488	549	2	88	CARDINAL
ftr-488	549	3	762-65	DATE
ftr-488	550	1	one	CARDINAL
ftr-488	551	1	shaviro	PERSON
ftr-488	551	2	supra	PERSON
ftr-488	551	3	66	CARDINAL
ftr-488	551	4	249	CARDINAL
ftr-488	552	1	93	CARDINAL
ftr-488	553	1	supra	PERSON
ftr-488	553	2	17	CARDINAL
ftr-488	553	3	859	CARDINAL
ftr-488	553	4	n.87	GPE
ftr-488	553	5	william andrews	PERSON
ftr-488	553	6	519	CARDINAL
ftr-488	553	7	3d	CARDINAL
ftr-488	553	8	1985	DATE
ftr-488	554	1	94	CARDINAL
ftr-488	557	1	126	CARDINAL
ftr-488	559	1	1:1	CARDINAL
ftr-488	565	1	one dollar	MONEY
ftr-488	565	2	less than fifty cents	MONEY
ftr-488	565	3	forty million dollar	MONEY
ftr-488	565	4	the forty million dollars	MONEY
ftr-488	567	1	two	CARDINAL
ftr-488	570	1	95	CARDINAL
ftr-488	571	1	michael j. graetz	PERSON
ftr-488	572	1	92	CARDINAL
ftr-488	573	1	l. rev	PERSON
ftr-488	573	2	1575	CARDINAL
ftr-488	573	3	1601	DATE
ftr-488	573	4	1979	DATE
ftr-488	574	1	96	CARDINAL
ftr-488	575	1	simons	GPE
ftr-488	580	1	simons	PERSON
ftr-488	580	2	1	CARDINAL
ftr-488	580	3	119	CARDINAL
ftr-488	580	4	19921	DATE
ftr-488	581	1	florida	GPE
ftr-488	587	1	richard a. epstein	PERSON
ftr-488	594	1	agnes	ORG
ftr-488	594	2	10,000	MONEY
ftr-488	594	3	last five years	DATE
ftr-488	594	4	2,000	MONEY
ftr-488	595	1	three years	DATE
ftr-488	595	2	5,000	MONEY
ftr-488	595	3	1,000	MONEY
ftr-488	595	4	4,000	MONEY
ftr-488	596	1	agnes	ORG
ftr-488	597	1	joseph a. pechman	PERSON
ftr-488	597	2	the brookings institution	ORG
ftr-488	598	1	94	CARDINAL
ftr-488	598	2	1980	DATE
ftr-488	599	1	98	CARDINAL
ftr-488	599	2	richard a. epstein	PERSON
ftr-488	599	3	23	CARDINAL
ftr-488	600	1	l. rev	PERSON
ftr-488	600	2	454	CARDINAL
ftr-488	600	3	457	CARDINAL
ftr-488	600	4	1971	DATE
ftr-488	601	1	99	CARDINAL
ftr-488	602	1	167	CARDINAL
ftr-488	602	2	100	CARDINAL
ftr-488	603	1	supra	PERSON
ftr-488	603	2	95	CARDINAL
ftr-488	603	3	1617	DATE
ftr-488	604	1	1:1	CARDINAL
ftr-488	605	1	agnes	ORG
ftr-488	605	2	4,000	MONEY
ftr-488	605	3	5,000	MONEY
ftr-488	605	4	the three years	DATE
ftr-488	605	5	6,000	MONEY
ftr-488	606	1	60%	PERCENT
ftr-488	606	2	the three years	DATE
ftr-488	606	3	more than 40%	PERCENT
ftr-488	607	1	only $5,000	MONEY
ftr-488	607	2	5,000	MONEY
ftr-488	607	3	10,000	MONEY
ftr-488	607	4	epstein	PERSON
ftr-488	610	1	101	CARDINAL
ftr-488	611	1	agnes	ORG
ftr-488	616	1	david m. green	PERSON
ftr-488	617	1	415	CARDINAL
ftr-488	617	2	38	CARDINAL
ftr-488	617	3	emory lj	PERSON
ftr-488	617	4	793	CARDINAL
ftr-488	617	5	818	CARDINAL
ftr-488	617	6	1989	DATE
ftr-488	618	1	4	CARDINAL
ftr-488	618	2	102	CARDINAL
ftr-488	623	1	103	CARDINAL
ftr-488	624	1	epstein	PERSON
ftr-488	624	2	supra	PERSON
ftr-488	624	3	98	CARDINAL
ftr-488	625	1	104	ORG
ftr-488	627	1	two	CARDINAL
ftr-488	630	1	19921	DATE
ftr-488	630	2	florida	GPE
ftr-488	631	1	'0 5	DATE
ftr-488	632	1	agnes	ORG
ftr-488	633	1	one	CARDINAL
ftr-488	640	1	1°7	CARDINAL
ftr-488	644	1	105	CARDINAL
ftr-488	645	1	kelman	PERSON
ftr-488	646	1	kelman	PERSON
ftr-488	646	2	supra	PERSON
ftr-488	646	3	17	CARDINAL
ftr-488	646	4	869	CARDINAL
ftr-488	646	5	106	CARDINAL
ftr-488	647	1	3-year old	DATE
ftr-488	647	2	more than $4,000	MONEY
ftr-488	650	1	julie a. vergeront	PERSON
ftr-488	650	2	minnesota	GPE
ftr-488	650	3	lemon	PRODUCT
ftr-488	650	4	68	CARDINAL
ftr-488	651	1	l. rev	PERSON
ftr-488	651	2	846	CARDINAL
ftr-488	651	3	1984	DATE
ftr-488	652	1	107	CARDINAL
ftr-488	653	1	101	CARDINAL
ftr-488	654	1	1:1	CARDINAL
ftr-488	662	1	9	CARDINAL
ftr-488	663	1	100,000	MONEY
ftr-488	664	1	the first year	DATE
ftr-488	665	1	10%	PERCENT
ftr-488	665	2	10,000	MONEY
ftr-488	665	3	100,000	MONEY
ftr-488	666	1	the end of the year	DATE
ftr-488	666	2	95,000	MONEY
ftr-488	666	3	5,000	MONEY
ftr-488	667	1	16,000	MONEY
ftr-488	668	1	6,000	MONEY
ftr-488	668	2	at least $5,000	MONEY
ftr-488	668	3	108	CARDINAL
ftr-488	670	1	109	CARDINAL
ftr-488	673	1	barbara kirchheimer	PERSON
ftr-488	673	2	56	CARDINAL
ftr-488	673	3	254	CARDINAL
ftr-488	673	4	july 20, 1992	DATE
ftr-488	674	1	110	CARDINAL
ftr-488	676	1	11l	CARDINAL
ftr-488	678	1	19921	DATE
ftr-488	678	2	florida	GPE
ftr-488	679	1	2	CARDINAL
ftr-488	680	1	one year	DATE
ftr-488	680	2	105,000	MONEY
ftr-488	681	1	only $5,000	MONEY
ftr-488	685	1	f. conclusion	PERSON
ftr-488	692	1	first	ORDINAL
ftr-488	695	1	112	CARDINAL
ftr-488	696	1	10,000	MONEY
ftr-488	697	1	104	CARDINAL
ftr-488	699	1	1:1	CARDINAL
ftr-488	714	1	two	CARDINAL
ftr-488	717	1	a. basis	PERSON
ftr-488	717	2	1	CARDINAL
ftr-488	718	1	general.-even	GPE
ftr-488	719	1	50,000	MONEY
ftr-488	719	2	30,000	MONEY
ftr-488	720	1	113	CARDINAL
ftr-488	721	1	kelman	PERSON
ftr-488	721	2	supra	PERSON
ftr-488	721	3	17	CARDINAL
ftr-488	721	4	842	CARDINAL
ftr-488	722	1	19921	DATE
ftr-488	722	2	florida	GPE
ftr-488	723	1	20,000	MONEY
ftr-488	724	1	14	CARDINAL
ftr-488	726	1	50,000	MONEY
ftr-488	727	1	50,000	MONEY
ftr-488	728	1	50,000	MONEY
ftr-488	733	1	2	CARDINAL
ftr-488	733	2	one	CARDINAL
ftr-488	734	1	andrews	PERSON
ftr-488	735	1	6	CARDINAL
ftr-488	735	2	tihe	ORG
ftr-488	738	1	andrews	PERSON
ftr-488	738	2	114	CARDINAL
ftr-488	739	1	lawrence zelenak	PERSON
ftr-488	739	2	46	CARDINAL
ftr-488	739	3	381	CARDINAL
ftr-488	739	4	389	CARDINAL
ftr-488	739	5	1991	DATE
ftr-488	740	1	115	CARDINAL
ftr-488	741	1	98	CARDINAL
ftr-488	742	1	116	CARDINAL
ftr-488	743	1	andrews	PERSON
ftr-488	743	2	supra	PERSON
ftr-488	743	3	18	CARDINAL
ftr-488	743	4	334	CARDINAL
ftr-488	743	5	117	CARDINAL
ftr-488	743	6	andrews	PERSON
ftr-488	743	7	supra	PERSON
ftr-488	743	8	18	CARDINAL
ftr-488	743	9	334	CARDINAL
ftr-488	744	1	118	CARDINAL
ftr-488	745	1	andrews	PERSON
ftr-488	746	1	1:1	CARDINAL
ftr-488	747	1	9	CARDINAL
ftr-488	747	2	7.5%	PERCENT
ftr-488	749	1	privacy,12 kelman	PERSON
ftr-488	752	1	griffith	PERSON
ftr-488	754	1	section 1033	LAW
ftr-488	754	2	'24	DATE
ftr-488	755	1	section 1033	LAW
ftr-488	756	1	3	CARDINAL
ftr-488	760	1	119	CARDINAL
ftr-488	761	1	andrews	PERSON
ftr-488	761	2	supra	PERSON
ftr-488	761	3	18	CARDINAL
ftr-488	762	1	334	CARDINAL
ftr-488	763	1	120	CARDINAL
ftr-488	764	1	121	CARDINAL
ftr-488	765	1	kelman	PERSON
ftr-488	765	2	supra	PERSON
ftr-488	765	3	17	CARDINAL
ftr-488	765	4	842	CARDINAL
ftr-488	766	1	kelman	PERSON
ftr-488	767	1	122	CARDINAL
ftr-488	768	1	kelman	PERSON
ftr-488	768	2	supra	PERSON
ftr-488	768	3	17	CARDINAL
ftr-488	768	4	843	CARDINAL
ftr-488	768	5	123	CARDINAL
ftr-488	769	1	griffith	PERSON
ftr-488	769	2	supra	PERSON
ftr-488	769	3	24	CARDINAL
ftr-488	770	1	381	CARDINAL
ftr-488	770	2	124	CARDINAL
ftr-488	771	1	1033(a)(2	CARDINAL
ftr-488	772	1	19921	DATE
ftr-488	772	2	florida	GPE
ftr-488	772	3	80%	PERCENT
ftr-488	772	4	more than 50%	PERCENT
ftr-488	772	5	week	DATE
ftr-488	774	1	third	ORDINAL
ftr-488	776	1	the internal revenue service	ORG
ftr-488	777	1	clark	PERSON
ftr-488	777	2	almost $20,000	MONEY
ftr-488	779	1	the internal revenue service	ORG
ftr-488	780	1	126 125	CARDINAL
ftr-488	781	1	clark v. commissioner	PERSON
ftr-488	781	2	40 b.t.a	QUANTITY
ftr-488	781	3	333	CARDINAL
ftr-488	781	4	acq	ORG
ftr-488	781	5	57	CARDINAL
ftr-488	781	6	4	CARDINAL
ftr-488	782	1	5747	DATE
ftr-488	782	2	1957-1	DATE
ftr-488	782	3	23	CARDINAL
ftr-488	783	1	126	CARDINAL
ftr-488	784	1	the internal revenue service	ORG
ftr-488	786	1	39697	DATE
ftr-488	786	2	jan. 27, 1988	DATE
ftr-488	786	3	39857	DATE
ftr-488	786	4	aug. 15, 1991	DATE
ftr-488	787	1	one	CARDINAL
ftr-488	787	2	936	CARDINAL
ftr-488	790	1	sept. 3, 1987	DATE
ftr-488	796	1	8923052	PERSON
ftr-488	796	2	mar. 16, 1989	DATE
ftr-488	797	1	39697	DATE
ftr-488	799	1	first	ORDINAL
ftr-488	801	1	9014404	DATE
ftr-488	801	2	january 5, 1990	DATE
ftr-488	801	3	the internal revenue service	ORG
ftr-488	804	1	9226032	CARDINAL
ftr-488	804	2	march 26, 1992	DATE
ftr-488	806	1	9226033	DATE
ftr-488	806	2	march 26, 1992	DATE
ftr-488	807	1	clark	PERSON
ftr-488	808	1	third	ORDINAL
ftr-488	808	2	colony trust co.	ORG
ftr-488	809	1	279	CARDINAL
ftr-488	809	2	716	CARDINAL
ftr-488	809	3	1929	DATE
ftr-488	810	1	the internal revenue service's	ORG
ftr-488	811	1	william l. raby	PERSON
ftr-488	811	2	irs	ORG
ftr-488	811	3	56	CARDINAL
ftr-488	811	4	195	CARDINAL
ftr-488	811	5	july 13, 1992	DATE
ftr-488	811	6	lewis m. horowitz	PERSON
ftr-488	811	7	irs	ORG
ftr-488	811	8	9014046	CARDINAL
ftr-488	811	9	49	CARDINAL
ftr-488	811	10	799	CARDINAL
ftr-488	811	11	nov. 12, 1990	DATE
ftr-488	815	1	114	CARDINAL
ftr-488	815	2	398	CARDINAL
ftr-488	818	1	1:1	CARDINAL
ftr-488	821	1	8748072	DATE
ftr-488	821	2	september 3. 1987	DATE
ftr-488	821	3	936	CARDINAL
ftr-488	822	1	127	CARDINAL
ftr-488	824	1	128	CARDINAL
ftr-488	825	1	1,000	CARDINAL
ftr-488	827	1	800	MONEY
ftr-488	829	1	90%	PERCENT
ftr-488	829	2	5%	PERCENT
ftr-488	829	3	5%	PERCENT
ftr-488	829	4	1,040	MONEY
ftr-488	829	5	1,045	CARDINAL
ftr-488	830	1	10%	PERCENT
ftr-488	831	1	6%	PERCENT
ftr-488	831	2	1,048	MONEY
ftr-488	832	1	90	MONEY
ftr-488	833	1	95%	PERCENT
ftr-488	833	2	1,090	MONEY
ftr-488	833	3	1,035.50	MONEY
ftr-488	833	4	95%	PERCENT
ftr-488	833	5	1,100.00	MONEY
ftr-488	833	6	5%	PERCENT
ftr-488	833	7	90	MONEY
ftr-488	833	8	4.50	MONEY
ftr-488	833	9	1,040.00	MONEY
ftr-488	833	10	no more than $90	MONEY
ftr-488	833	11	no more than $1,090	MONEY
ftr-488	834	1	1,000	MONEY
ftr-488	836	1	1,000	MONEY
ftr-488	837	1	5%	PERCENT
ftr-488	837	2	800	MONEY
ftr-488	837	3	1,040	MONEY
ftr-488	838	1	1,000	MONEY
ftr-488	838	2	an additional $800	MONEY
ftr-488	838	3	5%	PERCENT
ftr-488	840	1	95%	PERCENT
ftr-488	840	2	1,100	MONEY
ftr-488	843	1	19921	DATE
ftr-488	843	2	florida	GPE
ftr-488	852	1	one hundred percent	PERCENT
ftr-488	853	1	two	CARDINAL
ftr-488	855	1	one	CARDINAL
ftr-488	863	1	90	MONEY
ftr-488	863	2	+ $950	MONEY
ftr-488	863	3	95%	PERCENT
ftr-488	863	4	1,000	MONEY
ftr-488	864	1	129	CARDINAL
ftr-488	865	1	kaplow	ORG
ftr-488	865	2	36	CARDINAL
ftr-488	865	3	1500-01	CARDINAL
ftr-488	865	4	n.68	ORG
ftr-488	866	1	kaplow	PERSON
ftr-488	867	1	36	CARDINAL
ftr-488	867	2	1501	CARDINAL
ftr-488	868	1	1:1	CARDINAL
ftr-488	871	1	week	DATE
ftr-488	871	2	the initial week	DATE
ftr-488	872	1	a week	DATE
ftr-488	874	1	one	CARDINAL
ftr-488	877	1	europe	LOC
ftr-488	881	1	an additional week	DATE
ftr-488	888	1	c. deduction	PERSON
ftr-488	890	1	19921	DATE
ftr-488	890	2	florida	GPE
ftr-488	891	1	30	CARDINAL
ftr-488	894	1	zero	CARDINAL
ftr-488	894	2	131	CARDINAL
ftr-488	896	1	100	MONEY
ftr-488	896	2	1	MONEY
ftr-488	896	3	100	MONEY
ftr-488	897	1	28%	PERCENT
ftr-488	897	2	138.80	MONEY
ftr-488	897	3	1	MONEY
ftr-488	897	4	1.39	MONEY
ftr-488	898	1	1	MONEY
ftr-488	898	2	one	CARDINAL
ftr-488	898	3	1.39	MONEY
ftr-488	898	4	1.00	MONEY
ftr-488	899	1	' 32	DATE
ftr-488	903	1	two	CARDINAL
ftr-488	907	1	kaplow	PERSON
ftr-488	907	2	130	CARDINAL
ftr-488	908	1	kaplow	ORG
ftr-488	908	2	36	CARDINAL
ftr-488	908	3	1501	CARDINAL
ftr-488	909	1	131	CARDINAL
ftr-488	911	1	37	CARDINAL
ftr-488	912	1	132	CARDINAL
ftr-488	916	1	daniel i. halperin	PERSON
ftr-488	916	2	95	CARDINAL
ftr-488	916	3	506	CARDINAL
ftr-488	916	4	1986	DATE
ftr-488	918	1	1:1	CARDINAL
ftr-488	919	1	33	CARDINAL
ftr-488	925	1	one	CARDINAL
ftr-488	935	1	133	CARDINAL
ftr-488	936	1	kaplow	ORG
ftr-488	936	2	36	CARDINAL
ftr-488	936	3	1493-1504	CARDINAL
ftr-488	938	1	36	CARDINAL
ftr-488	938	2	1494	CARDINAL
ftr-488	939	1	134	CARDINAL
ftr-488	940	1	william vickrey	PERSON
ftr-488	941	1	52	CARDINAL
ftr-488	941	2	yale li	PERSON
ftr-488	941	3	554	CARDINAL
ftr-488	942	1	557	CARDINAL
ftr-488	942	2	1943	DATE
ftr-488	943	1	19921	DATE
ftr-488	943	2	florida	GPE
ftr-488	945	1	two	CARDINAL
ftr-488	951	1	1,000	MONEY
ftr-488	952	1	500	MONEY
ftr-488	952	2	one	CARDINAL
ftr-488	952	3	800	MONEY
ftr-488	953	1	800	MONEY
ftr-488	959	1	3 6	CARDINAL
ftr-488	960	1	10,000	MONEY
ftr-488	960	2	1%	PERCENT
ftr-488	961	1	101	MONEY
ftr-488	961	2	100	MONEY
ftr-488	961	3	1	MONEY
ftr-488	962	1	10,101	MONEY
ftr-488	963	1	10,000	MONEY
ftr-488	963	2	10,000	MONEY
ftr-488	964	1	10,101	MONEY
ftr-488	964	2	10,101	MONEY
ftr-488	964	3	135	CARDINAL
ftr-488	965	1	128	CARDINAL
ftr-488	965	2	136	CARDINAL
ftr-488	966	1	supra	PERSON
ftr-488	966	2	76	CARDINAL
ftr-488	967	1	1:1	CARDINAL
ftr-488	967	2	10,000	MONEY
ftr-488	967	3	99%	PERCENT
ftr-488	968	1	101	MONEY
ftr-488	968	2	101	MONEY
ftr-488	969	1	10,000	MONEY
ftr-488	972	1	ninety-nine	CARDINAL
ftr-488	972	2	10,101	MONEY
ftr-488	972	3	10,000	MONEY
ftr-488	973	1	10,000	MONEY
ftr-488	973	2	ninety-nine $	MONEY
ftr-488	973	3	101	MONEY
ftr-488	977	1	1%	PERCENT
ftr-488	977	2	100	MONEY
ftr-488	978	1	37	CARDINAL
ftr-488	978	2	one dollar	MONEY
ftr-488	982	1	model'39	PERSON
ftr-488	986	1	137	CARDINAL
ftr-488	987	1	section 106 of code	LAW
ftr-488	988	1	138	CARDINAL
ftr-488	989	1	kaplow	ORG
ftr-488	989	2	36	CARDINAL
ftr-488	989	3	1489	CARDINAL
ftr-488	990	1	139	CARDINAL
ftr-488	992	1	140	CARDINAL
ftr-488	993	1	supra	PERSON
ftr-488	993	2	125	CARDINAL
ftr-488	994	1	19921	DATE
ftr-488	994	2	florida	GPE
ftr-488	998	1	e.	PERSON
ftr-488	1016	1	141	CARDINAL
ftr-488	1018	1	contra	NORP
ftr-488	1018	2	supra	PERSON
ftr-488	1018	3	18	CARDINAL
ftr-488	1018	4	334	CARDINAL
ftr-488	1019	1	1:1	CARDINAL
ftr-488	1021	1	100,000	MONEY
ftr-488	1022	1	150,000	MONEY
ftr-488	1023	1	150,000	MONEY
ftr-488	1023	2	50,000	MONEY
ftr-488	1024	1	42	CARDINAL
ftr-488	1027	1	two	CARDINAL
ftr-488	1028	1	first	ORDINAL
ftr-488	1029	1	europe	LOC
ftr-488	1030	1	second	ORDINAL
ftr-488	1031	1	first	ORDINAL
ftr-488	1035	1	one	CARDINAL
ftr-488	1038	1	43	CARDINAL
ftr-488	1038	2	three	CARDINAL
ftr-488	1040	1	142	CARDINAL
ftr-488	1042	1	143	CARDINAL
ftr-488	1043	1	114	CARDINAL
ftr-488	1043	2	388	CARDINAL
ftr-488	1043	3	19921	DATE
ftr-488	1043	4	florida	GPE
ftr-488	1048	1	millsap	PERSON
ftr-488	1048	2	millsap	ORG
ftr-488	1048	3	47	DATE
ftr-488	1049	1	millsap	ORG
ftr-488	1050	1	millsap	PERSON
ftr-488	1051	1	millsap	ORG
ftr-488	1052	1	'48	DATE
ftr-488	1052	2	millsap	ORG
ftr-488	1053	1	49	CARDINAL
ftr-488	1053	2	144	CARDINAL
ftr-488	1056	1	145	CARDINAL
ftr-488	1056	2	387	CARDINAL
ftr-488	1056	3	420	CARDINAL
ftr-488	1056	4	1968	DATE
ftr-488	1057	1	146	CARDINAL
ftr-488	1057	2	54	CARDINAL
ftr-488	1058	1	1745	CARDINAL
ftr-488	1058	2	1970	DATE
ftr-488	1059	1	147	CARDINAL
ftr-488	1060	1	michael j. graetz	PERSON
ftr-488	1060	2	152	CARDINAL
ftr-488	1060	3	2d	DATE
ftr-488	1060	4	1988	DATE
ftr-488	1061	1	148	CARDINAL
ftr-488	1063	1	millsap	ORG
ftr-488	1065	1	millsap	PERSON
ftr-488	1066	1	149	CARDINAL
ftr-488	1067	1	millsap v. commissioner	PERSON
ftr-488	1067	2	46	CARDINAL
ftr-488	1067	3	751	CARDINAL
ftr-488	1067	4	1966	DATE
ftr-488	1067	5	387	CARDINAL
ftr-488	1067	6	420	CARDINAL
ftr-488	1067	7	1968	DATE
ftr-488	1068	1	mccabe v. commissioner	PERSON
ftr-488	1068	2	54	CARDINAL
ftr-488	1068	3	1745	CARDINAL
ftr-488	1068	4	1970	DATE
ftr-488	1068	5	arnold v.	PERSON
ftr-488	1068	6	u.s.	GPE
ftr-488	1068	7	289	CARDINAL
ftr-488	1068	8	f. supp	PERSON
ftr-488	1069	1	1:1	CARDINAL
ftr-488	1070	1	millsap	PERSON
ftr-488	1072	1	millsap	PERSON
ftr-488	1073	1	the internal revenue service	ORG
ftr-488	1077	1	ruling5 2	FAC
ftr-488	1077	2	20,000	MONEY
ftr-488	1078	1	20,000	MONEY
ftr-488	1079	1	20,000	MONEY
ftr-488	1080	1	3	CARDINAL
ftr-488	1080	2	20,000	MONEY
ftr-488	1081	1	206	CARDINAL
ftr-488	1081	2	n.y	GPE
ftr-488	1081	3	1968	DATE
ftr-488	1082	1	conner v. u.s.	PERSON
ftr-488	1082	2	303	CARDINAL
ftr-488	1082	3	f. supp	PERSON
ftr-488	1083	1	1187	CARDINAL
ftr-488	1084	1	1969	DATE
ftr-488	1085	1	439	CARDINAL
ftr-488	1085	2	974	CARDINAL
ftr-488	1085	3	5th	ORDINAL
ftr-488	1085	4	1971	DATE
ftr-488	1085	5	taylor v.	PERSON
ftr-488	1085	6	u.s.. 28 aftr	PERSON
ftr-488	1085	7	2d 6108	DATE
ftr-488	1085	8	n.d. ala	GPE
ftr-488	1085	9	1971	DATE
ftr-488	1086	1	150	CARDINAL
ftr-488	1087	1	millsap	PERSON
ftr-488	1088	1	151	CARDINAL
ftr-488	1088	2	mccabe	ORG
ftr-488	1088	3	54 t.c	QUANTITY
ftr-488	1089	1	1748	DATE
ftr-488	1090	1	152	CARDINAL
ftr-488	1093	1	8952030	DATE
ftr-488	1093	2	september 29. 1989	DATE
ftr-488	1094	1	153	CARDINAL
ftr-488	1095	1	20,000	MONEY
ftr-488	1098	1	1992	DATE
ftr-488	1098	2	florida	GPE
ftr-488	1101	1	millsap	PERSON
ftr-488	1102	1	'56	DATE
ftr-488	1102	2	millsap	ORG
ftr-488	1103	1	157	CARDINAL
ftr-488	1106	1	millsap	ORG
ftr-488	1106	2	section 123	LAW
ftr-488	1106	3	millsap	PERSON
ftr-488	1109	1	154	CARDINAL
ftr-488	1110	1	kelman	PERSON
ftr-488	1111	1	123	CARDINAL
ftr-488	1112	1	155	CARDINAL
ftr-488	1113	1	contra griffith	PERSON
ftr-488	1113	2	supra	PERSON
ftr-488	1113	3	24	CARDINAL
ftr-488	1113	4	374	CARDINAL
ftr-488	1113	5	joseph m. dodge	PERSON
ftr-488	1113	6	77	CARDINAL
ftr-488	1113	7	cornell l. rev	PERSON
ftr-488	1113	8	143	CARDINAL
ftr-488	1113	9	182	CARDINAL
ftr-488	1113	10	1992	DATE
ftr-488	1116	1	griffith	PERSON
ftr-488	1116	2	supra	PERSON
ftr-488	1116	3	24	CARDINAL
ftr-488	1116	4	374	CARDINAL
ftr-488	1117	1	william a. klein	PERSON
ftr-488	1117	2	45	CARDINAL
ftr-488	1118	1	259	CARDINAL
ftr-488	1118	2	271	CARDINAL
ftr-488	1118	3	1990	DATE
ftr-488	1119	1	156	CARDINAL
ftr-488	1121	1	1.262-1(b)(3	CARDINAL
ftr-488	1122	1	one	CARDINAL
ftr-488	1124	1	157	CARDINAL
ftr-488	1125	1	simons	GPE
ftr-488	1125	2	119	CARDINAL
ftr-488	1126	1	simons	GPE
ftr-488	1126	2	1	CARDINAL
ftr-488	1126	3	123-24	DATE
ftr-488	1127	1	1:1	CARDINAL
ftr-488	1128	1	millsap	ORG
ftr-488	1130	1	millsap	PERSON
ftr-488	1131	1	millsap	PERSON
ftr-488	1132	1	'58	PERSON
ftr-488	1138	1	death.1 59	DATE
ftr-488	1140	1	the internal revenue service	ORG
ftr-488	1141	1	62 158	CARDINAL
ftr-488	1143	1	159	CARDINAL
ftr-488	1144	1	101	CARDINAL
ftr-488	1144	2	104(a)(3	CARDINAL
ftr-488	1144	3	262	CARDINAL
ftr-488	1145	1	1.262-1(b)(1l	CARDINAL
ftr-488	1147	1	160	CARDINAL
ftr-488	1147	2	162	CARDINAL
ftr-488	1147	3	161	CARDINAL
ftr-488	1149	1	39016	DATE
ftr-488	1149	2	january 18, 1983	DATE
ftr-488	1152	1	81	CARDINAL
ftr-488	1152	2	2	CARDINAL
ftr-488	1152	3	52	DATE
ftr-488	1153	1	162	CARDINAL
ftr-488	1156	1	81	CARDINAL
ftr-488	1156	2	161	CARDINAL
ftr-488	1156	3	1992	DATE
ftr-488	1156	4	florida	GPE
ftr-488	1156	5	two	CARDINAL
ftr-488	1157	1	163	CARDINAL
ftr-488	1162	1	64	CARDINAL
ftr-488	1163	1	65	CARDINAL
ftr-488	1163	2	two	CARDINAL
ftr-488	1164	1	first	ORDINAL
ftr-488	1165	1	second	ORDINAL
ftr-488	1165	2	66	CARDINAL
ftr-488	1166	1	second	ORDINAL
ftr-488	1168	1	167	CARDINAL
ftr-488	1169	1	163	CARDINAL
ftr-488	1170	1	131	CARDINAL
ftr-488	1170	2	164	CARDINAL
ftr-488	1171	1	robert b. harris	PERSON
ftr-488	1171	2	34	CARDINAL
ftr-488	1171	3	1981	DATE
ftr-488	1172	1	165	CARDINAL
ftr-488	1173	1	william d. popkin	PERSON
ftr-488	1173	2	4 va	GPE
ftr-488	1174	1	379	CARDINAL
ftr-488	1174	2	403	CARDINAL
ftr-488	1174	3	1985	DATE
ftr-488	1175	1	166	CARDINAL
ftr-488	1176	1	warren	PERSON
ftr-488	1176	2	supra	PERSON
ftr-488	1176	3	23	CARDINAL
ftr-488	1176	4	1087	CARDINAL
ftr-488	1177	1	167	CARDINAL
ftr-488	1178	1	129	CARDINAL
ftr-488	1179	1	1:1	CARDINAL
ftr-488	1182	1	99%	PERCENT
ftr-488	1182	2	next year	DATE
ftr-488	1182	3	10,101	MONEY
ftr-488	1183	1	10,000	MONEY
ftr-488	1184	1	10,101	MONEY
ftr-488	1184	2	101	MONEY
ftr-488	1184	3	100%	PERCENT
ftr-488	1184	4	10,101	MONEY
ftr-488	1184	5	si01	PRODUCT
ftr-488	1185	1	10,101	MONEY
ftr-488	1192	1	just $10,000	MONEY
ftr-488	1192	2	101	MONEY
ftr-488	1192	3	10,101	MONEY
ftr-488	1193	1	two	CARDINAL
ftr-488	1194	1	10,101	MONEY
ftr-488	1195	1	only $10,000	MONEY
ftr-488	1196	1	101	MONEY
ftr-488	1199	1	10,101	MONEY
ftr-488	1200	1	10,101	MONEY
ftr-488	1200	2	101	MONEY
ftr-488	1201	1	at least $10,000	MONEY
ftr-488	1203	1	168	CARDINAL
ftr-488	1205	1	100	CARDINAL
ftr-488	1206	1	100%	PERCENT
ftr-488	1206	2	$1 equaling	MONEY
ftr-488	1206	3	1	MONEY
ftr-488	1207	1	1%	PERCENT
ftr-488	1207	2	100	CARDINAL
ftr-488	1207	3	1	CARDINAL
ftr-488	1207	4	99%	PERCENT
ftr-488	1207	5	100	MONEY
ftr-488	1207	6	99	MONEY
ftr-488	1208	1	one	CARDINAL
ftr-488	1212	1	1992j	DATE
ftr-488	1212	2	florida	GPE
ftr-488	1212	3	1,000,000	MONEY
ftr-488	1212	4	one hundred	CARDINAL
ftr-488	1212	5	10,101	MONEY
ftr-488	1212	6	zero	CARDINAL
ftr-488	1213	1	1,010,100	MONEY
ftr-488	1213	2	10,101	MONEY
ftr-488	1213	3	10,000	MONEY
ftr-488	1216	1	one	CARDINAL
ftr-488	1218	1	99%	PERCENT
ftr-488	1218	2	10,101	MONEY
ftr-488	1218	3	1%	PERCENT
ftr-488	1218	4	100%	PERCENT
ftr-488	1218	5	10,000	MONEY
ftr-488	1221	1	less than $10,000	MONEY
ftr-488	1222	1	10,000	MONEY
ftr-488	1223	1	10,000	MONEY
ftr-488	1224	1	10,101,169	MONEY
ftr-488	1229	1	20%	PERCENT
ftr-488	1230	1	10,000	MONEY
ftr-488	1230	2	2,020.20	MONEY
ftr-488	1230	3	10,101	MONEY
ftr-488	1231	1	7,979.80	MONEY
ftr-488	1232	1	8,080.80	MONEY
ftr-488	1232	2	80%	PERCENT
ftr-488	1232	3	10,101	MONEY
ftr-488	1233	1	99%	PERCENT
ftr-488	1233	2	8,000	MONEY
ftr-488	1236	1	169	CARDINAL
ftr-488	1238	1	1:1	CARDINAL
ftr-488	1238	2	99%	PERCENT
ftr-488	1238	3	8,080.80	MONEY
ftr-488	1238	4	7,979.80	MONEY
ftr-488	1244	1	171	CARDINAL
ftr-488	1244	2	one	CARDINAL
ftr-488	1248	1	170	CARDINAL
ftr-488	1250	1	supra	PERSON
ftr-488	1250	2	133	CARDINAL
ftr-488	1258	1	171	CARDINAL
ftr-488	1260	1	100,000 per year	DATE
ftr-488	1262	1	50%	PERCENT
ftr-488	1262	2	s90,000	LOC
ftr-488	1263	1	5,000	MONEY
ftr-488	1265	1	50	CARDINAL
ftr-488	1265	2	florida	GPE
ftr-488	1266	1	1:1	CARDINAL
ftr-488	1273	1	andy	PERSON
ftr-488	1273	2	mercedes	ORG