id	sid	eid	entity	type
ftr-490	1	1	florida	GPE
ftr-490	1	2	1	CARDINAL
ftr-490	1	3	december 1992	DATE
ftr-490	1	4	3	CARDINAL
ftr-490	1	5	deborah a. geier** i. introduction ii	PERSON
ftr-490	2	1	1	CARDINAL
ftr-490	3	1	nvo	ORG
ftr-490	4	1	2	CARDINAL
ftr-490	4	2	first	ORDINAL
ftr-490	5	1	3	CARDINAL
ftr-490	5	2	second	ORDINAL
ftr-490	8	1	11	CARDINAL
ftr-490	8	2	1	CARDINAL
ftr-490	10	1	2	CARDINAL
ftr-490	11	1	c. real-world	PERSON
ftr-490	12	1	1992	DATE
ftr-490	12	2	deborah a. geier	PERSON
ftr-490	13	1	cleveland-marshall college of law	ORG
ftr-490	13	2	cleveland state university	ORG
ftr-490	14	1	j.d.	PERSON
ftr-490	14	2	1986	DATE
ftr-490	14	3	western reserve school	ORG
ftr-490	14	4	1983	DATE
ftr-490	15	1	baldwin-wallace college	ORG
ftr-490	16	1	marjorie komhauser	PERSON
ftr-490	17	1	tulane	ORG
ftr-490	17	2	cleveland-marshall's	ORG
ftr-490	18	1	charlotte	GPE
ftr-490	19	1	the florida tax review	ORG
ftr-490	20	1	florida	GPE
ftr-490	20	2	i. introduction	PERSON
ftr-490	20	3	130,000	MONEY
ftr-490	20	4	several years ago	DATE
ftr-490	20	5	today	DATE
ftr-490	22	1	122,000	MONEY
ftr-490	22	2	100,000	MONEY
ftr-490	25	1	122,000	MONEY
ftr-490	25	2	100,000	MONEY
ftr-490	26	1	1991	DATE
ftr-490	26	2	2	CARDINAL
ftr-490	26	3	cancellation3	PERSON
ftr-490	27	1	4	CARDINAL
ftr-490	27	2	section 1001	LAW
ftr-490	27	3	61(a)(12	CARDINAL
ftr-490	27	4	108	CARDINAL
ftr-490	28	1	i.	PERSON
ftr-490	29	1	kenneth lasson	PERSON
ftr-490	29	2	42	CARDINAL
ftr-490	30	1	1	CARDINAL
ftr-490	30	2	23	CARDINAL
ftr-490	30	3	1992	DATE
ftr-490	31	1	2.	PERCENT
ftr-490	32	1	9130005	CARDINAL
ftr-490	32	2	march 29, 1991	DATE
ftr-490	32	3	174	CARDINAL
ftr-490	33	1	3	CARDINAL
ftr-490	34	1	4.	CARDINAL
ftr-490	35	1	1:3	CARDINAL
ftr-490	35	2	section 1001	LAW
ftr-490	35	3	section 61(a)(12	LAW
ftr-490	36	1	section 61(a)(12	LAW
ftr-490	37	1	1980	DATE
ftr-490	37	2	6,000	MONEY
ftr-490	37	3	7,500	MONEY
ftr-490	38	1	6,000	MONEY
ftr-490	39	1	1,500	MONEY
ftr-490	39	2	7,500-$6,000).6	MONEY
ftr-490	39	3	30,000	MONEY
ftr-490	39	4	22,000	MONEY
ftr-490	41	1	1.1001-2(a)(2	MONEY
ftr-490	42	1	6	CARDINAL
ftr-490	43	1	1.1001-2(c	QUANTITY
ftr-490	43	2	8	CARDINAL
ftr-490	44	1	section 1001(a	LAW
ftr-490	47	1	aizawa v. commissioner	ORG
ftr-490	47	2	99	CARDINAL
ftr-490	49	1	10	CARDINAL
ftr-490	49	2	48.401	CARDINAL
ftr-490	49	3	9,910	CARDINAL
ftr-490	49	4	aug. 6, 1992	DATE
ftr-490	51	1	7	CARDINAL
ftr-490	51	2	s100,000	NORP
ftr-490	51	3	130,000	MONEY
ftr-490	51	4	30,000	MONEY
ftr-490	51	5	1001	DATE
ftr-490	51	6	1221	DATE
ftr-490	53	1	irc § 165(a	ORG
ftr-490	54	1	8	CARDINAL
ftr-490	55	1	100,000	MONEY
ftr-490	55	2	122,000	MONEY
ftr-490	55	3	22,000	MONEY
ftr-490	55	4	section 61(a)(12	LAW
ftr-490	55	5	the united states	GPE
ftr-490	58	1	irc §§ 108(b	ORG
ftr-490	58	2	1017	CARDINAL
ftr-490	60	1	charlotte	GPE
ftr-490	61	1	8 am	TIME
ftr-490	62	1	j. tax	PERSON
ftr-490	62	2	107	CARDINAL
ftr-490	62	3	109-11	CARDINAL
ftr-490	62	4	1989	DATE
ftr-490	63	1	congress	ORG
ftr-490	63	2	19921	DATE
ftr-490	63	3	florida	GPE
ftr-490	65	1	s.	PERSON
ftr-490	65	2	1035	CARDINAL
ftr-490	65	3	96th	ORDINAL
ftr-490	66	1	2d	CARDINAL
ftr-490	67	1	10 (1980	CARDINAL
ftr-490	68	1	section 108	LAW
ftr-490	68	2	1980	DATE
ftr-490	70	1	96-589	CARDINAL
ftr-490	70	2	94	CARDINAL
ftr-490	71	1	3389	CARDINAL
ftr-490	71	2	1980	DATE
ftr-490	72	1	united states	GPE
ftr-490	72	2	kirby lumber co.	ORG
ftr-490	72	3	284	CARDINAL
ftr-490	72	4	1 (1931	DATE
ftr-490	73	1	holmes	PERSON
ftr-490	73	2	nearly $138,000	MONEY
ftr-490	73	3	137,521.30	MONEY
ftr-490	74	1	3	CARDINAL
ftr-490	76	1	1980	DATE
ftr-490	77	1	81	CARDINAL
ftr-490	78	1	glass co.	ORG
ftr-490	78	2	348	CARDINAL
ftr-490	78	3	426	CARDINAL
ftr-490	78	4	431	CARDINAL
ftr-490	78	5	1955	DATE
ftr-490	82	1	boris i. bittker & lawrence lokken	ORG
ftr-490	82	2	6.4.1	CARDINAL
ftr-490	82	3	6-31	DATE
ftr-490	82	4	2d	DATE
ftr-490	82	5	1989	DATE
ftr-490	83	1	congress	ORG
ftr-490	84	1	newman	ORG
ftr-490	84	2	934	CARDINAL
ftr-490	84	3	426	CARDINAL
ftr-490	84	4	430	CARDINAL
ftr-490	84	5	2d	DATE
ftr-490	84	6	1991	DATE
ftr-490	87	1	two	CARDINAL
ftr-490	87	2	1980	DATE
ftr-490	90	1	1980	DATE
ftr-490	90	2	fiat	ORG
ftr-490	90	3	section 108(e)(5	LAW
ftr-490	91	1	38-40	CARDINAL
ftr-490	92	1	1:3	CARDINAL
ftr-490	92	2	two	CARDINAL
ftr-490	92	3	section 1001	LAW
ftr-490	94	1	the supreme court	ORG
ftr-490	100	1	section 108(e)(5	LAW
ftr-490	102	1	217	CARDINAL
ftr-490	102	2	zarin	PERSON
ftr-490	103	1	fred t. witt	PERSON
ftr-490	103	2	william h. lyons	PERSON
ftr-490	103	3	10	CARDINAL
ftr-490	103	4	1 (1990	CARDINAL
ftr-490	104	1	9	CARDINAL
ftr-490	106	1	frederick h. robinson	PERSON
ftr-490	107	1	nonrecourse indebtedness	ORG
ftr-490	107	2	ii va	ORG
ftr-490	108	1	1	CARDINAL
ftr-490	108	2	3	DATE
ftr-490	111	1	daniel n. shaviro	PERSON
ftr-490	112	1	44	CARDINAL
ftr-490	112	2	401	CARDINAL
ftr-490	113	1	421	CARDINAL
ftr-490	114	1	10	CARDINAL
ftr-490	114	2	461	CARDINAL
ftr-490	114	3	300	CARDINAL
ftr-490	114	4	1983	DATE
ftr-490	115	1	11	CARDINAL
ftr-490	116	1	1.1001-2(a)(l	CARDINAL
ftr-490	117	1	19921	DATE
ftr-490	117	2	florida	GPE
ftr-490	118	1	2	CARDINAL
ftr-490	118	2	122,000	MONEY
ftr-490	118	3	8,000	MONEY
ftr-490	119	1	13	CARDINAL
ftr-490	121	1	14	CARDINAL
ftr-490	130	1	12	CARDINAL
ftr-490	132	1	1.1001-2(b	CARDINAL
ftr-490	133	1	13	CARDINAL
ftr-490	134	1	130,000	MONEY
ftr-490	134	2	122,000	MONEY
ftr-490	134	3	8,000	MONEY
ftr-490	134	4	1221	CARDINAL
ftr-490	135	1	14	CARDINAL
ftr-490	137	1	alice cunningham	PERSON
ftr-490	137	2	two	CARDINAL
ftr-490	137	3	38	CARDINAL
ftr-490	138	1	575	CARDINAL
ftr-490	138	2	599-605	CARDINAL
ftr-490	138	3	1985	DATE
ftr-490	140	1	recent years	DATE
ftr-490	141	1	72	DATE
ftr-490	142	1	1:3	CARDINAL
ftr-490	151	1	1	CARDINAL
ftr-490	152	1	two	CARDINAL
ftr-490	152	2	' 5	DATE
ftr-490	152	3	1,400,000	MONEY
ftr-490	153	1	15	CARDINAL
ftr-490	154	1	461	CARDINAL
ftr-490	154	2	300	CARDINAL
ftr-490	154	3	1983	DATE
ftr-490	158	1	19921	DATE
ftr-490	158	2	florida	GPE
ftr-490	158	3	1,850,000	MONEY
ftr-490	158	4	1,850,000	MONEY
ftr-490	159	1	'6	ORG
ftr-490	159	2	400,000	MONEY
ftr-490	159	3	1,450,000	MONEY
ftr-490	160	1	7	CARDINAL
ftr-490	160	2	1,850,000	MONEY
ftr-490	161	1	50,000	MONEY
ftr-490	161	2	section 1001	LAW
ftr-490	161	3	section 1001	LAW
ftr-490	162	1	the tax court	ORG
ftr-490	162	2	' 8	DATE
ftr-490	162	3	fifth	ORDINAL
ftr-490	163	1	9	CARDINAL
ftr-490	163	2	the supreme court	ORG
ftr-490	164	1	justice blackmun's	PERSON
ftr-490	164	2	35 years ago	DATE
ftr-490	165	1	331	CARDINAL
ftr-490	165	2	1 (1947	DATE
ftr-490	166	1	16	CARDINAL
ftr-490	167	1	331	CARDINAL
ftr-490	167	2	1 (1947	DATE
ftr-490	169	1	225,000	MONEY
ftr-490	169	2	7,000	MONEY
ftr-490	170	1	262,000	MONEY
ftr-490	170	2	zero	CARDINAL
ftr-490	171	1	25,500	MONEY
ftr-490	173	1	the end of seven years	DATE
ftr-490	173	2	225,000	MONEY
ftr-490	174	1	crane	PERSON
ftr-490	174	2	3,000	MONEY
ftr-490	174	3	500	MONEY
ftr-490	176	1	2,500	MONEY
ftr-490	176	2	2,500	MONEY
ftr-490	176	3	zero	CARDINAL
ftr-490	176	4	section 1014	LAW
ftr-490	177	1	the supreme court	ORG
ftr-490	177	2	zero	CARDINAL
ftr-490	177	3	262,000	MONEY
ftr-490	178	1	11	CARDINAL
ftr-490	180	1	13	DATE
ftr-490	181	1	17	CARDINAL
ftr-490	181	2	section 1016(a)(2	LAW
ftr-490	182	1	18	CARDINAL
ftr-490	182	2	tufts	CARDINAL
ftr-490	182	3	70	CARDINAL
ftr-490	182	4	756	CARDINAL
ftr-490	182	5	1978	DATE
ftr-490	183	1	19	CARDINAL
ftr-490	183	2	tufts	CARDINAL
ftr-490	183	3	651 f.2d	QUANTITY
ftr-490	183	4	1058	CARDINAL
ftr-490	183	5	5th	ORDINAL
ftr-490	183	6	1981	DATE
ftr-490	185	1	first	ORDINAL
ftr-490	185	2	two	CARDINAL
ftr-490	185	3	first	ORDINAL
ftr-490	187	1	first	ORDINAL
ftr-490	187	2	second	ORDINAL
ftr-490	188	1	section 1001	LAW
ftr-490	190	1	second	ORDINAL
ftr-490	192	1	section 61(a)(12	LAW
ftr-490	192	2	section 1001	LAW
ftr-490	193	1	second	ORDINAL
ftr-490	194	1	first	ORDINAL
ftr-490	195	1	' 2	DATE
ftr-490	195	2	first	ORDINAL
ftr-490	195	3	first	ORDINAL
ftr-490	195	4	20	CARDINAL
ftr-490	196	1	461	CARDINAL
ftr-490	196	2	u.s.	GPE
ftr-490	196	3	301-02	CARDINAL
ftr-490	196	4	21	CARDINAL
ftr-490	197	1	erik m. jensen	PERSON
ftr-490	198	1	10	CARDINAL
ftr-490	199	1	455	CARDINAL
ftr-490	199	2	1991	DATE
ftr-490	200	1	jensen i.	PERSON
ftr-490	201	1	22	CARDINAL
ftr-490	202	1	461	CARDINAL
ftr-490	202	2	u.s.	GPE
ftr-490	202	3	304	CARDINAL
ftr-490	202	4	19921	DATE
ftr-490	202	5	florida	GPE
ftr-490	205	1	3	CARDINAL
ftr-490	205	2	37	CARDINAL
ftr-490	205	3	justice blackmun	PERSON
ftr-490	207	1	23	CARDINAL
ftr-490	208	1	331	CARDINAL
ftr-490	208	2	1	CARDINAL
ftr-490	208	3	13	CARDINAL
ftr-490	209	1	24	CARDINAL
ftr-490	209	2	37	CARDINAL
ftr-490	212	1	14	CARDINAL
ftr-490	212	2	25	CARDINAL
ftr-490	213	1	461	CARDINAL
ftr-490	213	2	u.s.	GPE
ftr-490	213	3	307	CARDINAL
ftr-490	214	1	two	CARDINAL
ftr-490	215	1	section 1001	LAW
ftr-490	216	1	1:3	CARDINAL
ftr-490	216	2	' 6	DATE
ftr-490	219	1	income.27 3	DATE
ftr-490	220	1	second	ORDINAL
ftr-490	222	1	28	CARDINAL
ftr-490	223	1	'30	DATE
ftr-490	226	1	400,000	MONEY
ftr-490	226	2	section 1001	LAW
ftr-490	226	3	1,450,000	MONEY
ftr-490	226	4	1,850,000	MONEY
ftr-490	227	1	justice o'connor	PERSON
ftr-490	227	2	26	CARDINAL
ftr-490	228	1	v. glenshaw glass co.	PERSON
ftr-490	228	2	348	CARDINAL
ftr-490	228	3	426	CARDINAL
ftr-490	228	4	431	CARDINAL
ftr-490	228	5	19551	DATE
ftr-490	229	1	27	CARDINAL
ftr-490	230	1	supra	PERSON
ftr-490	230	2	8	CARDINAL
ftr-490	230	3	81	CARDINAL
ftr-490	231	1	28	CARDINAL
ftr-490	232	1	461	CARDINAL
ftr-490	232	2	u.s.	GPE
ftr-490	232	3	310	CARDINAL
ftr-490	233	1	barnett	PERSON
ftr-490	233	2	31	CARDINAL
ftr-490	234	1	29	CARDINAL
ftr-490	235	1	31	CARDINAL
ftr-490	236	1	30	CARDINAL
ftr-490	236	2	461	CARDINAL
ftr-490	236	3	u.s.	GPE
ftr-490	236	4	310	CARDINAL
ftr-490	237	1	19921	DATE
ftr-490	237	2	florida	GPE
ftr-490	237	3	wayne g. barnett	PERSON
ftr-490	237	4	debt.33	PERSON
ftr-490	238	1	31	CARDINAL
ftr-490	239	1	461	CARDINAL
ftr-490	239	2	300	CARDINAL
ftr-490	239	3	1983	DATE
ftr-490	240	1	barnett	PERSON
ftr-490	240	2	stanford	ORG
ftr-490	240	3	1966-1986	DATE
ftr-490	241	1	stanford	ORG
ftr-490	241	2	1986	DATE
ftr-490	243	1	1991-1992	DATE
ftr-490	243	2	163	CARDINAL
ftr-490	244	1	stanford	ORG
ftr-490	244	2	o'connor's	ORG
ftr-490	245	1	justice o'connor	ORG
ftr-490	245	2	stanford	ORG
ftr-490	245	3	1952	DATE
ftr-490	246	1	32	CARDINAL
ftr-490	247	1	461	CARDINAL
ftr-490	247	2	u.s.	GPE
ftr-490	247	3	317	CARDINAL
ftr-490	247	4	j.	PERSON
ftr-490	248	1	33	CARDINAL
ftr-490	249	1	barnett	PERSON
ftr-490	250	1	barnett	ORG
ftr-490	251	1	section 61(a)(12	LAW
ftr-490	251	2	section 1001	LAW
ftr-490	252	1	cunningham	PERSON
ftr-490	253	1	100	MONEY
ftr-490	253	2	110	MONEY
ftr-490	254	1	10	MONEY
ftr-490	254	2	110	MONEY
ftr-490	254	3	100	MONEY
ftr-490	256	1	two	CARDINAL
ftr-490	256	2	10	MONEY
ftr-490	256	3	1	CARDINAL
ftr-490	256	4	10	MONEY
ftr-490	256	5	100	MONEY
ftr-490	256	6	110	MONEY
ftr-490	256	7	2	CARDINAL
ftr-490	256	8	0	CARDINAL
ftr-490	256	9	110	MONEY
ftr-490	256	10	110	MONEY
ftr-490	257	1	10	MONEY
ftr-490	258	1	cunningham	PERSON
ftr-490	258	2	14	CARDINAL
ftr-490	258	3	585-86	CARDINAL
ftr-490	261	1	the tax reform act of	LAW
ftr-490	261	2	1986	DATE
ftr-490	261	3	section 988	LAW
ftr-490	262	1	cunningham	PERSON
ftr-490	263	1	first	ORDINAL
ftr-490	264	1	section 61(a)(12	LAW
ftr-490	264	2	section 1001	LAW
ftr-490	265	1	1:3	CARDINAL
ftr-490	265	2	1,400,000	MONEY
ftr-490	266	1	50,000	MONEY
ftr-490	266	2	section 1001	LAW
ftr-490	268	1	1,850,000	MONEY
ftr-490	268	2	1,400,000	MONEY
ftr-490	268	3	450,000	MONEY
ftr-490	269	1	barnett	PERSON
ftr-490	270	1	section 108	LAW
ftr-490	271	1	400,000	MONEY
ftr-490	271	2	450,000	MONEY
ftr-490	271	3	50,000	MONEY
ftr-490	275	1	si 10	ORG
ftr-490	275	2	100	MONEY
ftr-490	275	3	10	MONEY
ftr-490	275	4	section 1001	LAW
ftr-490	276	1	34	CARDINAL
ftr-490	277	1	supra	PERSON
ftr-490	277	2	4	CARDINAL
ftr-490	278	1	35	CARDINAL
ftr-490	279	1	barnett	PERSON
ftr-490	282	1	108	CARDINAL
ftr-490	283	1	supra	PERSON
ftr-490	283	2	31	CARDINAL
ftr-490	284	1	14	CARDINAL
ftr-490	284	2	cunningham i. supra	PERSON
ftr-490	284	3	14	CARDINAL
ftr-490	284	4	585	CARDINAL
ftr-490	284	5	one	CARDINAL
ftr-490	284	6	two	CARDINAL
ftr-490	285	1	191-98	CARDINAL
ftr-490	285	2	two	CARDINAL
ftr-490	286	1	36	CARDINAL
ftr-490	289	1	irc §§ 1245.	ORG
ftr-490	289	2	1250	CARDINAL
ftr-490	290	1	37	DATE
ftr-490	290	2	irc §§ 1211,	ORG
ftr-490	290	3	1212	CARDINAL
ftr-490	291	1	19921	DATE
ftr-490	291	2	florida	GPE
ftr-490	293	1	the tax reform act	LAW
ftr-490	293	2	1986,38	CARDINAL
ftr-490	293	3	section 108	LAW
ftr-490	293	4	treasury	ORG
ftr-490	293	5	38	CARDINAL
ftr-490	296	1	99	CARDINAL
ftr-490	296	2	100	CARDINAL
ftr-490	297	1	2373	CARDINAL
ftr-490	297	2	1986	DATE
ftr-490	298	1	39	CARDINAL
ftr-490	299	1	supra	PERSON
ftr-490	299	2	8	CARDINAL
ftr-490	300	1	40	CARDINAL
ftr-490	301	1	william d. popkin	PERSON
ftr-490	301	2	529	CARDINAL
ftr-490	301	3	1987	DATE
ftr-490	303	1	41	CARDINAL
ftr-490	304	1	barnett	PERSON
ftr-490	306	1	erik m. jensen	PERSON
ftr-490	306	2	johnson	PERSON
ftr-490	306	3	11	CARDINAL
ftr-490	307	1	643	CARDINAL
ftr-490	307	2	650	CARDINAL
ftr-490	307	3	1992	DATE
ftr-490	308	1	jensen ii	PERSON
ftr-490	309	1	kimberly s. blanchard	PERSON
ftr-490	309	2	50	CARDINAL
ftr-490	309	3	773	CARDINAL
ftr-490	309	4	779	CARDINAL
ftr-490	309	5	feb. 18, 1991	DATE
ftr-490	310	1	supreme court	ORG
ftr-490	310	2	chevron u.s.a., inc.	ORG
ftr-490	310	3	council, inc.	ORG
ftr-490	310	4	467	CARDINAL
ftr-490	310	5	837	CARDINAL
ftr-490	310	6	1984	DATE
ftr-490	311	1	v. sullivan	PERSON
ftr-490	311	2	111	CARDINAL
ftr-490	311	3	s. ct	PERSON
ftr-490	311	4	1759, 1769 (	DATE
ftr-490	311	5	1991	DATE
ftr-490	311	6	antonin scalia	PERSON
ftr-490	311	7	1989	DATE
ftr-490	311	8	duke l.j	PERSON
ftr-490	311	9	511	CARDINAL
ftr-490	311	10	518	CARDINAL
ftr-490	311	11	chevron	ORG
ftr-490	311	12	one	CARDINAL
ftr-490	311	13	chevron	ORG
ftr-490	312	1	42	CARDINAL
ftr-490	313	1	section 1001	LAW
ftr-490	313	2	today	DATE
ftr-490	313	3	first	ORDINAL
ftr-490	315	1	1:3	CARDINAL
ftr-490	317	1	450,000	MONEY
ftr-490	317	2	section 61(a)(12	LAW
ftr-490	317	3	5	CARDINAL
ftr-490	317	4	50,000	MONEY
ftr-490	317	5	1211	DATE
ftr-490	317	6	1212	CARDINAL
ftr-490	319	1	400,000	MONEY
ftr-490	319	2	section 1001	LAW
ftr-490	320	1	second	ORDINAL
ftr-490	320	2	second	ORDINAL
ftr-490	322	1	43	CARDINAL
ftr-490	324	1	jensen ii	PERSON
ftr-490	324	2	supra	PERSON
ftr-490	324	3	41	CARDINAL
ftr-490	324	4	648	CARDINAL
ftr-490	324	5	44	DATE
ftr-490	325	1	supreme court	ORG
ftr-490	326	1	461	CARDINAL
ftr-490	326	2	300	CARDINAL
ftr-490	326	3	1983	DATE
ftr-490	326	4	81-1536	CARDINAL
ftr-490	329	1	10	CARDINAL
ftr-490	331	1	13	CARDINAL
ftr-490	335	1	16-17	DATE
ftr-490	336	1	congress	ORG
ftr-490	337	1	section 1001(b	LAW
ftr-490	337	2	congress	ORG
ftr-490	339	1	17	CARDINAL
ftr-490	340	1	45	CARDINAL
ftr-490	341	1	supra	PERSON
ftr-490	341	2	8	CARDINAL
ftr-490	341	3	108	CARDINAL
ftr-490	342	1	1992	DATE
ftr-490	342	2	florida	GPE
ftr-490	343	1	disposition.46	ORG
ftr-490	343	2	section 1001	LAW
ftr-490	344	1	disposition.47	PRODUCT
ftr-490	344	2	realized.49	ORG
ftr-490	344	3	46	DATE
ftr-490	345	1	the united states court	GPE
ftr-490	345	2	fifth	ORDINAL
ftr-490	345	3	461	CARDINAL
ftr-490	345	4	300	CARDINAL
ftr-490	345	5	1983	DATE
ftr-490	345	6	81-1536	CARDINAL
ftr-490	346	1	47	DATE
ftr-490	346	2	81-1536	CARDINAL
ftr-490	347	1	48	DATE
ftr-490	348	1	11-13	DATE
ftr-490	348	2	49	DATE
ftr-490	349	1	15-16	CARDINAL
ftr-490	350	1	1:3	CARDINAL
ftr-490	351	1	united states	GPE
ftr-490	351	2	kirby lumber co.	ORG
ftr-490	351	3	284	CARDINAL
ftr-490	351	4	1 (1931	DATE
ftr-490	354	1	331	CARDINAL
ftr-490	354	2	1 (1947	DATE
ftr-490	357	1	14	DATE
ftr-490	362	1	50	CARDINAL
ftr-490	363	1	d.	NORP
ftr-490	366	1	19921	DATE
ftr-490	366	2	florida	GPE
ftr-490	373	1	the year 2012	DATE
ftr-490	376	1	marvin a. chirelstein	PERSON
ftr-490	376	2	iln	NORP
ftr-490	377	1	section 1001].1:52 51	LAW
ftr-490	378	1	461	CARDINAL
ftr-490	378	2	u.s.	GPE
ftr-490	378	3	308	CARDINAL
ftr-490	380	1	marvin a. chirelstein	PERSON
ftr-490	380	2	270	CARDINAL
ftr-490	380	3	6th	ORDINAL
ftr-490	380	4	1991	DATE
ftr-490	380	5	william j. rohrbach	PERSON
ftr-490	380	6	jr.	PERSON
ftr-490	382	1	1:3	CARDINAL
ftr-490	387	1	25,000	MONEY
ftr-490	387	2	75,000	MONEY
ftr-490	387	3	100,000	CARDINAL
ftr-490	388	1	35,000	MONEY
ftr-490	388	2	75,000	MONEY
ftr-490	388	3	110,000	MONEY
ftr-490	388	4	35,000	MONEY
ftr-490	388	5	75,000	MONEY
ftr-490	388	6	10,000	MONEY
ftr-490	392	1	41	CARDINAL
ftr-490	392	2	231	CARDINAL
ftr-490	393	1	237	CARDINAL
ftr-490	395	1	section 1001	LAW
ftr-490	397	1	53	CARDINAL
ftr-490	397	2	11	CARDINAL
ftr-490	398	1	81-1536	CARDINAL
ftr-490	399	1	the united states court	GPE
ftr-490	399	2	fifth	ORDINAL
ftr-490	399	3	8	CARDINAL
ftr-490	399	4	81-1536	CARDINAL
ftr-490	400	1	54	CARDINAL
ftr-490	401	1	supra	PERSON
ftr-490	401	2	4	CARDINAL
ftr-490	402	1	55	DATE
ftr-490	402	2	10-11	CARDINAL
ftr-490	403	1	81-1536	CARDINAL
ftr-490	403	2	the united states court	GPE
ftr-490	403	3	fifth	ORDINAL
ftr-490	403	4	8	CARDINAL
ftr-490	404	1	1992	DATE
ftr-490	404	2	florida	GPE
ftr-490	406	1	section 1001.56	LAW
ftr-490	406	2	section 61(a)(12	LAW
ftr-490	406	3	1001	DATE
ftr-490	406	4	56	DATE
ftr-490	407	1	third	ORDINAL
ftr-490	407	2	100,000	MONEY
ftr-490	407	3	25,000	MONEY
ftr-490	407	4	75,000	MONEY
ftr-490	407	5	100,000	MONEY
ftr-490	408	1	100,000	MONEY
ftr-490	408	2	75,000	MONEY
ftr-490	409	1	35,000	MONEY
ftr-490	409	2	75,000	MONEY
ftr-490	409	3	110,000	MONEY
ftr-490	409	4	35,000	MONEY
ftr-490	409	5	75,000	MONEY
ftr-490	410	1	100,000	MONEY
ftr-490	411	1	75,000	MONEY
ftr-490	414	1	19-20	CARDINAL
ftr-490	415	1	81-1536	CARDINAL
ftr-490	416	1	one	CARDINAL
ftr-490	416	2	1	CARDINAL
ftr-490	416	3	2	CARDINAL
ftr-490	416	4	3	CARDINAL
ftr-490	417	1	57	CARDINAL
ftr-490	418	1	19	DATE
ftr-490	419	1	the day	DATE
ftr-490	419	2	the unrepaid mortgage indebtedness	ORG
ftr-490	420	1	this day	DATE
ftr-490	420	2	1:3	CARDINAL
ftr-490	421	1	58	CARDINAL
ftr-490	421	2	barnett	PERSON
ftr-490	422	1	nonrecourse liabilities.-although	ORG
ftr-490	433	1	19-20	CARDINAL
ftr-490	434	1	58	CARDINAL
ftr-490	435	1	18	DATE
ftr-490	439	1	18	DATE
ftr-490	441	1	19921	DATE
ftr-490	441	2	florida	GPE
ftr-490	445	1	barnett	ORG
ftr-490	445	2	section 61(a)(12	LAW
ftr-490	446	1	one	CARDINAL
ftr-490	448	1	$1.4 million	MONEY
ftr-490	450	1	59	CARDINAL
ftr-490	450	2	23	CARDINAL
ftr-490	450	3	81-1536	CARDINAL
ftr-490	451	1	1:3	CARDINAL
ftr-490	452	1	the day	DATE
ftr-490	453	1	section 1001(b	LAW
ftr-490	455	1	section 61(a)(12	LAW
ftr-490	456	1	treasury	ORG
ftr-490	456	2	1954	DATE
ftr-490	456	3	1.1001-2(a)(3	MONEY
ftr-490	456	4	1.1001-2(c	CARDINAL
ftr-490	457	1	united states	GPE
ftr-490	457	2	davis	PERSON
ftr-490	457	3	370	CARDINAL
ftr-490	457	4	u.s. 65	GPE
ftr-490	457	5	72	DATE
ftr-490	457	6	1962	DATE
ftr-490	458	1	60	CARDINAL
ftr-490	461	1	transferred.62	TIME
ftr-490	461	2	60	CARDINAL
ftr-490	462	1	7-9	DATE
ftr-490	462	2	81-1536	CARDINAL
ftr-490	464	1	61	CARDINAL
ftr-490	465	1	supra	PERSON
ftr-490	465	2	5	CARDINAL
ftr-490	466	1	62	CARDINAL
ftr-490	467	1	supra	PERSON
ftr-490	467	2	2	CARDINAL
ftr-490	468	1	72	DATE
ftr-490	468	2	174	CARDINAL
ftr-490	468	3	19921	DATE
ftr-490	468	4	florida	GPE
ftr-490	470	1	c.	PERSON
ftr-490	472	1	1954	DATE
ftr-490	472	2	26	CARDINAL
ftr-490	472	3	december 12, 1980	DATE
ftr-490	473	1	7	CARDINAL
ftr-490	475	1	treasury	ORG
ftr-490	475	2	1926	DATE
ftr-490	478	1	63	CARDINAL
ftr-490	478	2	43-45	DATE
ftr-490	478	3	81-1536	CARDINAL
ftr-490	479	1	1:3	CARDINAL
ftr-490	479	2	fifth	ORDINAL
ftr-490	482	1	treasury	ORG
ftr-490	483	1	66	CARDINAL
ftr-490	483	2	the supreme court	ORG
ftr-490	487	1	two	CARDINAL
ftr-490	487	2	64	DATE
ftr-490	488	1	1981	DATE
ftr-490	488	2	430	CARDINAL
ftr-490	488	3	65	CARDINAL
ftr-490	491	1	1.1001-2	CARDINAL
ftr-490	491	2	44	DATE
ftr-490	493	1	76,815	CARDINAL
ftr-490	493	2	1979	DATE
ftr-490	494	1	66	CARDINAL
ftr-490	495	1	1981	DATE
ftr-490	495	2	430	CARDINAL
ftr-490	496	1	67	CARDINAL
ftr-490	497	1	461	CARDINAL
ftr-490	497	2	u.s.	GPE
ftr-490	497	3	310	CARDINAL
ftr-490	498	1	68	CARDINAL
ftr-490	500	1	81-1536	CARDINAL
ftr-490	501	1	69	CARDINAL
ftr-490	502	1	supra	PERSON
ftr-490	502	2	60-62	CARDINAL
ftr-490	503	1	19921	DATE
ftr-490	503	2	florida	GPE
ftr-490	505	1	two	CARDINAL
ftr-490	506	1	70	CARDINAL
ftr-490	507	1	supra	PERSON
ftr-490	507	2	4	CARDINAL
ftr-490	509	1	two	CARDINAL
ftr-490	510	1	71	CARDINAL
ftr-490	512	1	supra	PERSON
ftr-490	512	2	60-62	CARDINAL
ftr-490	513	1	72	CARDINAL
ftr-490	514	1	62	CARDINAL
ftr-490	515	1	1668	DATE
ftr-490	516	1	p-h	ORG
ftr-490	516	2	1 91,651	CARDINAL
ftr-490	516	3	1991	DATE
ftr-490	517	1	3,010,000	MONEY
ftr-490	517	2	1,807,352	MONEY
ftr-490	517	3	3,510,251.62	MONEY
ftr-490	519	1	60-62	CARDINAL
ftr-490	521	1	500,251.62	MONEY
ftr-490	521	2	1,202,648	MONEY
ftr-490	521	3	section 1001	LAW
ftr-490	522	1	section 1001	LAW
ftr-490	524	1	62	CARDINAL
ftr-490	525	1	1668	DATE
ftr-490	525	2	1672	DATE
ftr-490	526	1	p-h	ORG
ftr-490	526	2	91,651	CARDINAL
ftr-490	526	3	3227	CARDINAL
ftr-490	526	4	1991	DATE
ftr-490	528	1	the internal revenue service	ORG
ftr-490	529	1	90-16	CARDINAL
ftr-490	529	2	8,000	MONEY
ftr-490	529	3	10,000	MONEY
ftr-490	529	4	12,000	MONEY
ftr-490	530	1	8	CARDINAL
ftr-490	530	2	4-5	DATE
ftr-490	530	3	1:3	CARDINAL
ftr-490	530	4	the supreme court	ORG
ftr-490	531	1	the supreme court	ORG
ftr-490	539	1	first	ORDINAL
ftr-490	539	2	2,000	MONEY
ftr-490	539	3	2,000	MONEY
ftr-490	539	4	section 1001	LAW
ftr-490	542	1	39814	DATE
ftr-490	542	2	mar. 30, 1990	DATE
ftr-490	543	1	73	CARDINAL
ftr-490	544	1	robinson	PERSON
ftr-490	545	1	iln	NORP
ftr-490	548	1	supra	PERSON
ftr-490	548	2	9	CARDINAL
ftr-490	549	1	22	DATE
ftr-490	550	1	the supreme court	ORG
ftr-490	552	1	74	CARDINAL
ftr-490	554	1	11	CARDINAL
ftr-490	555	1	81-1536	CARDINAL
ftr-490	556	1	19921	DATE
ftr-490	556	2	florida	GPE
ftr-490	558	1	section 1001	LAW
ftr-490	558	2	section 61(a)(12	LAW
ftr-490	562	1	100,000	MONEY
ftr-490	563	1	blackacre	ORG
ftr-490	563	2	100,000	MONEY
ftr-490	563	3	section 1012	LAW
ftr-490	564	1	500,000	MONEY
ftr-490	564	2	400,000	MONEY
ftr-490	565	1	400,000	MONEY
ftr-490	565	2	400,000	MONEY
ftr-490	566	1	100,000	MONEY
ftr-490	566	2	400,000	MONEY
ftr-490	566	3	500,000	MONEY
ftr-490	567	1	400,000	MONEY
ftr-490	567	2	section 1001	LAW
ftr-490	567	3	400,000	MONEY
ftr-490	568	1	400,000	MONEY
ftr-490	568	2	section 1001	LAW
ftr-490	569	1	7 7 75	DATE
ftr-490	570	1	100	CARDINAL
ftr-490	570	2	allan	PERSON
ftr-490	571	1	76	DATE
ftr-490	576	1	jensen 1	PERSON
ftr-490	576	2	21	CARDINAL
ftr-490	578	1	woodsam associates, inc.	ORG
ftr-490	579	1	198	CARDINAL
ftr-490	579	2	357	CARDINAL
ftr-490	579	3	2d	DATE
ftr-490	579	4	1952	DATE
ftr-490	581	1	1:3	CARDINAL
ftr-490	582	1	the year	DATE
ftr-490	582	2	the year	DATE
ftr-490	583	1	11	CARDINAL
ftr-490	586	1	one	CARDINAL
ftr-490	586	2	re78	PRODUCT
ftr-490	587	1	section 167(a	LAW
ftr-490	594	1	52	CARDINAL
ftr-490	594	2	55-56	CARDINAL
ftr-490	595	1	section 61(a)(12	LAW
ftr-490	596	1	191-98	CARDINAL
ftr-490	597	1	79	CARDINAL
ftr-490	598	1	8	CARDINAL
ftr-490	598	2	80	CARDINAL
ftr-490	599	1	19921	DATE
ftr-490	599	2	florida	GPE
ftr-490	601	1	fulton gold corp.	ORG
ftr-490	602	1	31 b.t.a	QUANTITY
ftr-490	602	2	519	CARDINAL
ftr-490	602	3	520	CARDINAL
ftr-490	602	4	1934	DATE
ftr-490	606	1	1001	DATE
ftr-490	609	1	1	CARDINAL
ftr-490	609	2	justice holmes	ORG
ftr-490	609	3	united states	GPE
ftr-490	609	4	kirby	PERSON
ftr-490	612	1	80	CARDINAL
ftr-490	613	1	461	CARDINAL
ftr-490	613	2	u.s.	GPE
ftr-490	613	3	310	CARDINAL
ftr-490	614	1	two	CARDINAL
ftr-490	615	1	supra	PERSON
ftr-490	615	2	50-63	CARDINAL
ftr-490	616	1	81	CARDINAL
ftr-490	616	2	284	CARDINAL
ftr-490	616	3	3 (1931	DATE
ftr-490	617	1	82	CARDINAL
ftr-490	618	1	8	CARDINAL
ftr-490	619	1	1:3	CARDINAL
ftr-490	619	2	congress	ORG
ftr-490	619	3	today	DATE
ftr-490	622	1	the supreme court	ORG
ftr-490	622	2	83	CARDINAL
ftr-490	623	1	8	CARDINAL
ftr-490	623	2	lee a. sheppard	PERSON
ftr-490	623	3	55	CARDINAL
ftr-490	623	4	155	CARDINAL
ftr-490	623	5	156	CARDINAL
ftr-490	623	6	april 13, 1992	DATE
ftr-490	626	1	84	CARDINAL
ftr-490	627	1	8	CARDINAL
ftr-490	628	1	s.	PERSON
ftr-490	628	2	117	CARDINAL
ftr-490	630	1	85	CARDINAL
ftr-490	631	1	the prior year	DATE
ftr-490	632	1	borris 1	LAW
ftr-490	632	2	stephen b. kanner	PERSON
ftr-490	632	3	26	CARDINAL
ftr-490	632	4	ucla l. rev	PERSON
ftr-490	632	5	265	CARDINAL
ftr-490	632	6	1978	DATE
ftr-490	632	7	louis a. del cotto & kenneth f. joyce	PERSON
ftr-490	632	8	39	CARDINAL
ftr-490	632	9	473	CARDINAL
ftr-490	632	10	1984	DATE
ftr-490	632	11	alice w. cunningham	PERSON
ftr-490	632	12	7 va	GPE
ftr-490	632	13	121	CARDINAL
ftr-490	632	14	1987	DATE
ftr-490	633	1	steven j. willis	PERSON
ftr-490	633	2	42	CARDINAL
ftr-490	633	3	fla	GPE
ftr-490	634	1	l. rev	PERSON
ftr-490	634	2	575	CARDINAL
ftr-490	634	3	1990	DATE
ftr-490	635	1	willis	PERSON
ftr-490	636	1	86	CARDINAL
ftr-490	637	1	460	CARDINAL
ftr-490	637	2	370	CARDINAL
ftr-490	637	3	1983	DATE
ftr-490	638	1	united states	GPE
ftr-490	638	2	bliss dairy inc.	ORG
ftr-490	638	3	81-930	CARDINAL
ftr-490	638	4	7th	ORDINAL
ftr-490	638	5	1983	DATE
ftr-490	638	6	hillsboro national bank	ORG
ftr-490	639	1	19921	DATE
ftr-490	639	2	florida	GPE
ftr-490	641	1	the earlier year	DATE
ftr-490	644	1	87	DATE
ftr-490	645	1	383	CARDINAL
ftr-490	646	1	joseph m. dodge	PERSON
ftr-490	646	2	180	CARDINAL
ftr-490	646	3	1989	DATE
ftr-490	646	4	louis a. del cotto	PERSON
ftr-490	646	5	kirby lumber	ORG
ftr-490	646	6	50	CARDINAL
ftr-490	646	7	761	CARDINAL
ftr-490	646	8	764	CARDINAL
ftr-490	646	9	feb. 18, 1991	DATE
ftr-490	647	1	89	CARDINAL
ftr-490	648	1	section 102	LAW
ftr-490	648	2	section 103	LAW
ftr-490	649	1	congress	ORG
ftr-490	652	1	90	CARDINAL
ftr-490	652	2	40	CARDINAL
ftr-490	652	3	118	CARDINAL
ftr-490	652	4	william d. popkin	PERSON
ftr-490	652	5	56	CARDINAL
ftr-490	653	1	l.j.	ORG
ftr-490	654	1	43	CARDINAL
ftr-490	654	2	1980	DATE
ftr-490	655	1	91	CARDINAL
ftr-490	656	1	boris i. bittker & barton h. thompson	ORG
ftr-490	656	2	jr.	PERSON
ftr-490	656	3	united states	GPE
ftr-490	656	4	kirby lumber co.	ORG
ftr-490	656	5	66	CARDINAL
ftr-490	657	1	l. rev	PERSON
ftr-490	657	2	1159	DATE
ftr-490	657	3	1165	CARDINAL
ftr-490	657	4	1978	DATE
ftr-490	659	1	one	CARDINAL
ftr-490	661	1	1:3	CARDINAL
ftr-490	663	1	the year	DATE
ftr-490	663	2	the prior year's	DATE
ftr-490	664	1	1245	CARDINAL
ftr-490	664	2	section 1341	LAW
ftr-490	664	3	section 61(a)(12	LAW
ftr-490	665	1	prior years	DATE
ftr-490	665	2	future years	DATE
ftr-490	666	1	that year	DATE
ftr-490	667	1	later years	DATE
ftr-490	668	1	the year	DATE
ftr-490	668	2	a year	DATE
ftr-490	669	1	the prior year's	DATE
ftr-490	669	2	the earlier year	DATE
ftr-490	669	3	the year	DATE
ftr-490	670	1	o'connor	PERSON
ftr-490	670	2	a subsequent year	DATE
ftr-490	671	1	92	CARDINAL
ftr-490	671	2	first	ORDINAL
ftr-490	672	1	first	ORDINAL
ftr-490	673	1	92	CARDINAL
ftr-490	674	1	hillsboro	PERSON
ftr-490	674	2	460	CARDINAL
ftr-490	674	3	u.s.	GPE
ftr-490	675	1	383	CARDINAL
ftr-490	676	1	93	CARDINAL
ftr-490	677	1	19921	DATE
ftr-490	677	2	florida	GPE
ftr-490	679	1	second	ORDINAL
ftr-490	680	1	95	CARDINAL
ftr-490	681	1	second	ORDINAL
ftr-490	684	1	kirby lumber	ORG
ftr-490	685	1	kirby lumber	ORG
ftr-490	687	1	boris i. bittker	PERSON
ftr-490	687	2	4	CARDINAL
ftr-490	687	3	j. corp.	ORG
ftr-490	687	4	124	CARDINAL
ftr-490	687	5	1977	DATE
ftr-490	688	1	94	CARDINAL
ftr-490	688	2	751	CARDINAL
ftr-490	688	3	2d	DATE
ftr-490	688	4	1932	DATE
ftr-490	689	1	95	CARDINAL
ftr-490	690	1	second	ORDINAL
ftr-490	691	1	many years	DATE
ftr-490	692	1	del cotto	PERSON
ftr-490	692	2	88	CARDINAL
ftr-490	692	3	768	CARDINAL
ftr-490	693	1	1988	DATE
ftr-490	694	1	united states steel corp.	ORG
ftr-490	694	2	v. united states	GPE
ftr-490	694	3	848	CARDINAL
ftr-490	694	4	1232	CARDINAL
ftr-490	694	5	fed	ORG
ftr-490	694	6	cir. 1988)	ORG
ftr-490	694	7	u.s.	GPE
ftr-490	696	1	u.s.	GPE
ftr-490	697	1	u.s steel	GPE
ftr-490	698	1	gunn	PERSON
ftr-490	698	2	alan gunn	PERSON
ftr-490	698	3	united states steel	ORG
ftr-490	698	4	kirby lumber	ORG
ftr-490	698	5	42	CARDINAL
ftr-490	698	6	851	CARDINAL
ftr-490	698	7	feb. 13, 1989	DATE
ftr-490	698	8	david j. shakow	PERSON
ftr-490	698	9	united states steel	ORG
ftr-490	698	10	42	CARDINAL
ftr-490	698	11	1371	CARDINAL
ftr-490	698	12	march 13, 1989	DATE
ftr-490	698	13	alan gunn	PERSON
ftr-490	698	14	united states steel	ORG
ftr-490	698	15	43	CARDINAL
ftr-490	698	16	213	CARDINAL
ftr-490	698	17	april 10, 1989	DATE
ftr-490	698	18	david j. shakow	PERSON
ftr-490	698	19	united states steel	ORG
ftr-490	698	20	43	CARDINAL
ftr-490	698	21	1173	CARDINAL
ftr-490	698	22	29, 1989	DATE
ftr-490	698	23	alan gunn	PERSON
ftr-490	698	24	gunn	PERSON
ftr-490	698	25	43	CARDINAL
ftr-490	698	26	1174	CARDINAL
ftr-490	699	1	elliot pisem	PERSON
ftr-490	699	2	united states steel corporation	ORG
ftr-490	699	3	43	CARDINAL
ftr-490	699	4	1414	CARDINAL
ftr-490	699	5	june 12, 1989	DATE
ftr-490	700	1	96	CARDINAL
ftr-490	700	2	witt & lyons	ORG
ftr-490	700	3	8	CARDINAL
ftr-490	700	4	8	CARDINAL
ftr-490	701	1	1:3	CARDINAL
ftr-490	702	1	97	CARDINAL
ftr-490	708	1	97	CARDINAL
ftr-490	709	1	40	CARDINAL
ftr-490	709	2	130	CARDINAL
ftr-490	710	1	ben deductible	PERSON
ftr-490	711	1	del cotto	PERSON
ftr-490	711	2	88	CARDINAL
ftr-490	711	3	768	CARDINAL
ftr-490	713	1	1991	DATE
ftr-490	713	2	at least one	CARDINAL
ftr-490	714	1	the year	DATE
ftr-490	715	1	del cotto	PERSON
ftr-490	715	2	kirby lumber	ORG
ftr-490	716	1	burnett v. sanford & brooks co.	PERSON
ftr-490	721	1	justice holmes.	PERSON
ftr-490	726	1	del cotto	PERSON
ftr-490	726	2	88	CARDINAL
ftr-490	726	3	763	CARDINAL
ftr-490	730	1	the year	DATE
ftr-490	732	1	sheppard	PERSON
ftr-490	732	2	supra	PERSON
ftr-490	732	3	83	CARDINAL
ftr-490	733	1	98	CARDINAL
ftr-490	733	2	86	CARDINAL
ftr-490	734	1	655	CARDINAL
ftr-490	734	2	1986	DATE
ftr-490	735	1	856 f.2d	CARDINAL
ftr-490	735	2	1169	DATE
ftr-490	735	3	1988	DATE
ftr-490	736	1	19921	DATE
ftr-490	736	2	florida	GPE
ftr-490	736	3	third	ORDINAL
ftr-490	737	1	eighth	ORDINAL
ftr-490	737	2	section 1001	LAW
ftr-490	739	1	'00	DATE
ftr-490	740	1	first	ORDINAL
ftr-490	741	1	section 1001	LAW
ftr-490	742	1	willis	PERSON
ftr-490	742	2	99	CARDINAL
ftr-490	745	1	section 213	LAW
ftr-490	745	2	the year	DATE
ftr-490	747	1	100	CARDINAL
ftr-490	749	1	allan	PERSON
ftr-490	749	2	86	CARDINAL
ftr-490	750	1	660-61	CARDINAL
ftr-490	752	1	supra	PERSON
ftr-490	752	2	74	CARDINAL
ftr-490	753	1	101	CARDINAL
ftr-490	754	1	willis	PERSON
ftr-490	754	2	172	CARDINAL
ftr-490	754	3	188	CARDINAL
ftr-490	755	1	steven j. willis	PERSON
ftr-490	755	2	54	CARDINAL
ftr-490	755	3	441	CARDINAL
ftr-490	755	4	449	CARDINAL
ftr-490	755	5	jan. 27, 1992	DATE
ftr-490	756	1	willis ii	PERSON
ftr-490	757	1	1:3	CARDINAL
ftr-490	758	1	' 2	DATE
ftr-490	758	2	willis	PERSON
ftr-490	762	1	1001	DATE
ftr-490	762	2	1221	DATE
ftr-490	762	3	1222	CARDINAL
ftr-490	765	1	year 1	DATE
ftr-490	765	2	year 1	DATE
ftr-490	766	1	6	CARDINAL
ftr-490	766	2	the later year	DATE
ftr-490	766	3	the year	DATE
ftr-490	767	1	7 102	CARDINAL
ftr-490	768	1	willis ii	PERSON
ftr-490	768	2	supra	PERSON
ftr-490	768	3	101	CARDINAL
ftr-490	768	4	450	CARDINAL
ftr-490	768	5	103	CARDINAL
ftr-490	769	1	d.	NORP
ftr-490	771	1	section 265	LAW
ftr-490	772	1	104	ORG
ftr-490	774	1	191-98	CARDINAL
ftr-490	775	1	105	CARDINAL
ftr-490	776	1	cunningham	PERSON
ftr-490	779	1	cunningham ii	PERSON
ftr-490	779	2	supra	PERSON
ftr-490	779	3	85	CARDINAL
ftr-490	779	4	147-48	CARDINAL
ftr-490	780	1	157-73	CARDINAL
ftr-490	781	1	106	CARDINAL
ftr-490	782	1	cunningham ii	PERSON
ftr-490	782	2	supra	PERSON
ftr-490	782	3	85	CARDINAL
ftr-490	782	4	128	CARDINAL
ftr-490	783	1	107	CARDINAL
ftr-490	784	1	thompson	ORG
ftr-490	784	2	kirby	PERSON
ftr-490	784	3	1992	DATE
ftr-490	784	4	florida	GPE
ftr-490	784	5	allan	PERSON
ftr-490	785	1	allan	PERSON
ftr-490	787	1	allan	PERSON
ftr-490	788	1	allan	PERSON
ftr-490	791	1	0 8	CARDINAL
ftr-490	792	1	bittker & thompson	ORG
ftr-490	792	2	supra	PERSON
ftr-490	792	3	91	CARDINAL
ftr-490	792	4	1180	CARDINAL
ftr-490	793	1	the year	DATE
ftr-490	794	1	haig-simons	ORG
ftr-490	796	1	108	CARDINAL
ftr-490	797	1	540,000	MONEY
ftr-490	797	2	650,000	MONEY
ftr-490	797	3	1,500,000	MONEY
ftr-490	797	4	560,000	MONEY
ftr-490	797	5	940,000	MONEY
ftr-490	798	1	allan	PERSON
ftr-490	798	2	850,000	MONEY
ftr-490	798	3	section 1001	LAW
ftr-490	798	4	650,000	MONEY
ftr-490	798	5	1,500,000	MONEY
ftr-490	798	6	100,000	MONEY
ftr-490	799	1	750,000	MONEY
ftr-490	800	1	allan	PERSON
ftr-490	800	2	86	CARDINAL
ftr-490	800	3	655	CARDINAL
ftr-490	800	4	659	CARDINAL
ftr-490	800	5	668	CARDINAL
ftr-490	800	6	cunningham ii	PERSON
ftr-490	800	7	supra	PERSON
ftr-490	800	8	85	CARDINAL
ftr-490	800	9	122 & n.13	ORG
ftr-490	800	10	alice w. cunningham	PERSON
ftr-490	800	11	43	CARDINAL
ftr-490	801	1	121	CARDINAL
ftr-490	801	2	122	CARDINAL
ftr-490	801	3	1989	DATE
ftr-490	802	1	cunningham ihi	PERSON
ftr-490	803	1	allan	PERSON
ftr-490	803	2	560,000	MONEY
ftr-490	803	3	100,000	MONEY
ftr-490	803	4	section 108 if allan	LAW
ftr-490	803	5	only $190,000	MONEY
ftr-490	804	1	cunningham	PERSON
ftr-490	805	1	cunningham ii	PERSON
ftr-490	805	2	supra	PERSON
ftr-490	805	3	85	CARDINAL
ftr-490	805	4	133	CARDINAL
ftr-490	806	1	540,000	MONEY
ftr-490	806	2	1:3	CARDINAL
ftr-490	808	1	two	CARDINAL
ftr-490	809	1	11	CARDINAL
ftr-490	810	1	°9	DATE
ftr-490	810	2	225,000	MONEY
ftr-490	810	3	second	ORDINAL
ftr-490	811	1	sixty	CARDINAL
ftr-490	811	2	monthly	DATE
ftr-490	811	3	the end of the five-year	DATE
ftr-490	812	1	nearly three years	DATE
ftr-490	812	2	940,000	MONEY
ftr-490	813	1	100	MONEY
ftr-490	813	2	20	MONEY
ftr-490	813	3	95	MONEY
ftr-490	815	1	5%	PERCENT
ftr-490	816	1	cunningham ii	PERSON
ftr-490	816	2	supra	PERSON
ftr-490	816	3	85	CARDINAL
ftr-490	816	4	128	CARDINAL
ftr-490	817	1	142	CARDINAL
ftr-490	819	1	allan	PERSON
ftr-490	819	2	110,000	MONEY
ftr-490	819	3	s960,000	PRODUCT
ftr-490	821	1	cunningham	PERSON
ftr-490	821	2	5	MONEY
ftr-490	825	1	203	CARDINAL
ftr-490	825	2	kerbaugh	GPE
ftr-490	826	1	109	CARDINAL
ftr-490	826	2	61	CARDINAL
ftr-490	827	1	cch	PERSON
ftr-490	827	2	1697	DATE
ftr-490	828	1	p-h	ORG
ftr-490	828	2	1 91.019	CARDINAL
ftr-490	828	3	1991	DATE
ftr-490	829	1	19921	DATE
ftr-490	829	2	florida	GPE
ftr-490	829	3	approximately $140,000	MONEY
ftr-490	829	4	the years	DATE
ftr-490	832	1	85,000	MONEY
ftr-490	833	1	225,000	MONEY
ftr-490	834	1	three-year	DATE
ftr-490	835	1	140,000	MONEY
ftr-490	835	2	the year	DATE
ftr-490	835	3	1	CARDINAL
ftr-490	835	4	225,000	MONEY
ftr-490	835	5	85,000	MONEY
ftr-490	835	6	140,000	MONEY
ftr-490	835	7	2	CARDINAL
ftr-490	835	8	prior years	DATE
ftr-490	835	9	2	CARDINAL
ftr-490	835	10	140,000	MONEY
ftr-490	837	1	second	ORDINAL
ftr-490	839	1	zarin v. commissioner	PERSON
ftr-490	841	1	110	CARDINAL
ftr-490	843	1	cch	PERSON
ftr-490	843	2	1697	DATE
ftr-490	844	1	p-h	ORG
ftr-490	844	2	91,019	CARDINAL
ftr-490	844	3	78	CARDINAL
ftr-490	844	4	111	CARDINAL
ftr-490	844	5	7872	DATE
ftr-490	846	1	112	CARDINAL
ftr-490	847	1	supra	PERSON
ftr-490	847	2	86	CARDINAL
ftr-490	847	3	discussing hillsboro national bank	ORG
ftr-490	847	4	460	CARDINAL
ftr-490	847	5	370	CARDINAL
ftr-490	847	6	1983	DATE
ftr-490	848	1	113	CARDINAL
ftr-490	849	1	supra	PERSON
ftr-490	849	2	85	CARDINAL
ftr-490	850	1	114	CARDINAL
ftr-490	851	1	61	CARDINAL
ftr-490	852	1	cch	PERSON
ftr-490	852	2	1697	CARDINAL
ftr-490	852	3	1698	DATE
ftr-490	853	1	p-h	ORG
ftr-490	853	2	91,019	CARDINAL
ftr-490	853	3	79	CARDINAL
ftr-490	854	1	1:3	CARDINAL
ftr-490	857	1	first	ORDINAL
ftr-490	858	1	catch-22	ORG
ftr-490	859	1	section 1001	LAW
ftr-490	862	1	206	CARDINAL
ftr-490	863	1	115	CARDINAL
ftr-490	864	1	first	ORDINAL
ftr-490	866	1	lawrence zelenak	PERSON
ftr-490	866	2	64	CARDINAL
ftr-490	866	3	l. rev	PERSON
ftr-490	866	4	623	CARDINAL
ftr-490	866	5	1986	DATE
ftr-490	867	1	antonin scalia	PERSON
ftr-490	867	2	the supreme court	ORG
ftr-490	868	1	william n. eskridge	PERSON
ftr-490	868	2	jr.	PERSON
ftr-490	868	3	37	CARDINAL
ftr-490	868	4	621	CARDINAL
ftr-490	868	5	1990	DATE
ftr-490	869	1	19921	DATE
ftr-490	869	2	florida	GPE
ftr-490	870	1	' 6	DATE
ftr-490	870	2	first	ORDINAL
ftr-490	871	1	225,000	MONEY
ftr-490	871	2	85,000	MONEY
ftr-490	871	3	140,000	MONEY
ftr-490	872	1	225,000	MONEY
ftr-490	872	2	140,000	MONEY
ftr-490	873	1	2	CARDINAL
ftr-490	873	2	11	DATE
ftr-490	873	3	fulton	GPE
ftr-490	874	1	1920	DATE
ftr-490	875	1	2°	CARDINAL
ftr-490	875	2	1922	DATE
ftr-490	876	1	1929	DATE
ftr-490	876	2	2	CARDINAL
ftr-490	877	1	1922	DATE
ftr-490	878	1	scalia	PERSON
ftr-490	880	1	morales v	PERSON
ftr-490	880	2	trans world airlines, inc.	ORG
ftr-490	880	3	60	CARDINAL
ftr-490	882	1	u.s.	GPE
ftr-490	882	2	june 1, 1992	DATE
ftr-490	883	1	116	CARDINAL
ftr-490	884	1	section 163(h)(3	LAW
ftr-490	888	1	1.163-8	CARDINAL
ftr-490	888	2	10	CARDINAL
ftr-490	888	3	117	CARDINAL
ftr-490	890	1	69-188	CARDINAL
ftr-490	890	2	1969-1	DATE
ftr-490	890	3	54	DATE
ftr-490	891	1	284	CARDINAL
ftr-490	891	2	552	CARDINAL
ftr-490	891	3	1932	DATE
ftr-490	891	4	dupont	ORG
ftr-490	891	5	308	CARDINAL
ftr-490	891	6	488	CARDINAL
ftr-490	891	7	1940	DATE
ftr-490	892	1	118	CARDINAL
ftr-490	893	1	fulton gold corp.	ORG
ftr-490	894	1	31 b.t.a	QUANTITY
ftr-490	894	2	519	CARDINAL
ftr-490	894	3	1934	DATE
ftr-490	895	1	119	CARDINAL
ftr-490	895	2	80	CARDINAL
ftr-490	896	1	120	CARDINAL
ftr-490	897	1	fulton gold corp.	ORG
ftr-490	897	2	31 b.t.a	QUANTITY
ftr-490	898	1	520	CARDINAL
ftr-490	898	2	121	CARDINAL
ftr-490	899	1	521	CARDINAL
ftr-490	900	1	1:3	CARDINAL
ftr-490	900	2	kirby lunber	PERSON
ftr-490	901	1	kirby lumber	ORG
ftr-490	905	1	fulton	GPE
ftr-490	905	2	section 1001	LAW
ftr-490	906	1	fulton	GPE
ftr-490	906	2	24	CARDINAL
ftr-490	907	1	gershkowitz i. comnissioner,"'the	PERSON
ftr-490	907	2	two	CARDINAL
ftr-490	907	3	one	CARDINAL
ftr-490	908	1	250,000	MONEY
ftr-490	908	2	2,500	MONEY
ftr-490	908	3	50,000	MONEY
ftr-490	908	4	section 61(a)(12	LAW
ftr-490	908	5	122	CARDINAL
ftr-490	909	1	520	CARDINAL
ftr-490	910	1	cunningham	PERSON
ftr-490	910	2	the earlier year	DATE
ftr-490	912	1	cunningham l	ORG
ftr-490	912	2	14	CARDINAL
ftr-490	912	3	607	CARDINAL
ftr-490	913	1	123	CARDINAL
ftr-490	913	2	31 b.t.a	QUANTITY
ftr-490	914	1	521	CARDINAL
ftr-490	915	1	124	CARDINAL
ftr-490	916	1	41	CARDINAL
ftr-490	916	2	fulton	GPE
ftr-490	917	1	125	CARDINAL
ftr-490	917	2	88	CARDINAL
ftr-490	917	3	984	CARDINAL
ftr-490	917	4	1987	DATE
ftr-490	918	1	126	CARDINAL
ftr-490	919	1	1019	DATE
ftr-490	920	1	127	CARDINAL
ftr-490	921	1	1004-14	DATE
ftr-490	922	1	19921	DATE
ftr-490	922	2	florida	GPE
ftr-490	922	3	11	CARDINAL
ftr-490	922	4	fulton	GPE
ftr-490	922	5	2,500	MONEY
ftr-490	923	1	fulton	GPE
ftr-490	924	1	fulton	GPE
ftr-490	924	2	first	ORDINAL
ftr-490	925	1	fulton	GPE
ftr-490	926	1	3	CARDINAL
ftr-490	927	1	section 108(d)(6	DATE
ftr-490	928	1	1014	DATE
ftr-490	928	2	1012	DATE
ftr-490	928	3	section 1001	LAW
ftr-490	929	1	section 1001	LAW
ftr-490	930	1	section 1001	LAW
ftr-490	931	1	1010	CARDINAL
ftr-490	932	1	128	CARDINAL
ftr-490	933	1	1011-12	DATE
ftr-490	934	1	129	CARDINAL
ftr-490	935	1	fulton	ORG
ftr-490	936	1	witt & lyons	ORG
ftr-490	936	2	8	CARDINAL
ftr-490	936	3	64	CARDINAL
ftr-490	936	4	130	CARDINAL
ftr-490	937	1	2,500	MONEY
ftr-490	937	2	50,000	MONEY
ftr-490	937	3	fulton	GPE
ftr-490	938	1	88 t.c	QUANTITY
ftr-490	939	1	1014	CARDINAL
ftr-490	940	1	section 1001	LAW
ftr-490	940	2	250,000	MONEY
ftr-490	940	3	50,000	MONEY
ftr-490	941	1	80%	PERCENT
ftr-490	941	2	basis-40,000	NORP
ftr-490	942	1	1013	DATE
ftr-490	943	1	2,500	MONEY
ftr-490	943	2	section 705(a)(1)(a	LAW
ftr-490	944	1	1009	DATE
ftr-490	945	1	section 704(a	LAW
ftr-490	947	1	1:3	CARDINAL
ftr-490	947	2	the gershkowiitz court	ORG
ftr-490	947	3	section 1001	LAW
ftr-490	949	1	fulton	GPE
ftr-490	950	1	91-31,'2	CARDINAL
ftr-490	950	2	1,000,000	MONEY
ftr-490	950	3	1988	DATE
ftr-490	950	4	1,000,000	MONEY
ftr-490	952	1	section 1001	LAW
ftr-490	954	1	fulton	GPE
ftr-490	954	2	fulton	ORG
ftr-490	955	1	131	CARDINAL
ftr-490	956	1	gershkowitz	PERSON
ftr-490	956	2	88 t.c	QUANTITY
ftr-490	957	1	1016	CARDINAL
ftr-490	957	2	141-52	MONEY
ftr-490	957	3	section 1001	LAW
ftr-490	958	1	132	CARDINAL
ftr-490	958	2	1991-1	DATE
ftr-490	958	3	19	CARDINAL
ftr-490	958	4	133	CARDINAL
ftr-490	959	1	20	CARDINAL
ftr-490	959	2	134	CARDINAL
ftr-490	960	1	19	DATE
ftr-490	961	1	section 108(e)(5	LAW
ftr-490	963	1	8	CARDINAL
ftr-490	964	1	section 1012	LAW
ftr-490	965	1	fulton	GPE
ftr-490	968	1	third	ORDINAL
ftr-490	970	1	id. §§ 108(a	ORG
ftr-490	971	1	1017	CARDINAL
ftr-490	972	1	1.101719921	CARDINAL
ftr-490	972	2	florida	GPE
ftr-490	972	3	800,000	MONEY
ftr-490	972	4	1989	DATE
ftr-490	972	5	$1,000,000 to $	MONEY
ftr-490	972	6	200,000	MONEY
ftr-490	973	1	fulton	GPE
ftr-490	973	2	fulton	GPE
ftr-490	973	3	the year	DATE
ftr-490	974	1	fulton gold	ORG
ftr-490	976	1	36	CARDINAL
ftr-490	978	1	fulton	GPE
ftr-490	979	1	fulton	GPE
ftr-490	982	1	fulton	ORG
ftr-490	986	1	92-99	CARDINAL
ftr-490	986	2	1992	DATE
ftr-490	986	3	46	CARDINAL
ftr-490	986	4	5	CARDINAL
ftr-490	986	5	third	ORDINAL
ftr-490	986	6	section 108(e)(5	LAW
ftr-490	987	1	135	CARDINAL
ftr-490	990	1	91-31	DATE
ftr-490	991	1	19	CARDINAL
ftr-490	991	2	136	CARDINAL
ftr-490	992	1	20	DATE
ftr-490	993	1	1:3	CARDINAL
ftr-490	993	2	md	GPE
ftr-490	996	1	137	CARDINAL
ftr-490	999	1	91	CARDINAL
ftr-490	1000	1	section 1001	LAW
ftr-490	1002	1	first	ORDINAL
ftr-490	1002	2	section 1012	LAW
ftr-490	1002	3	second	ORDINAL
ftr-490	1002	4	1001	DATE
ftr-490	1002	5	137	CARDINAL
ftr-490	1005	1	supra	PERSON
ftr-490	1005	2	8	CARDINAL
ftr-490	1005	3	134	CARDINAL
ftr-490	1006	1	8)	CARDINAL
ftr-490	1008	1	1992	DATE
ftr-490	1008	2	florida	GPE
ftr-490	1008	3	61	CARDINAL
ftr-490	1011	1	two	CARDINAL
ftr-490	1014	1	108	CARDINAL
ftr-490	1014	2	gershkowitz	PERSON
ftr-490	1014	3	91-31	DATE
ftr-490	1015	1	three	CARDINAL
ftr-490	1015	2	1	CARDINAL
ftr-490	1015	3	108	CARDINAL
ftr-490	1015	4	section 61(a)(12	LAW
ftr-490	1015	5	1001	DATE
ftr-490	1015	6	61(a)(3	DATE
ftr-490	1015	7	2	CARDINAL
ftr-490	1015	8	' 39	DATE
ftr-490	1015	9	3	CARDINAL
ftr-490	1016	1	4 °	CARDINAL
ftr-490	1017	1	congress	ORG
ftr-490	1017	2	138	CARDINAL
ftr-490	1018	1	8	CARDINAL
ftr-490	1020	1	timothy m. larason	PERSON
ftr-490	1020	2	49	CARDINAL
ftr-490	1020	3	1135	CARDINAL
ftr-490	1020	4	dec. 3, 1990	DATE
ftr-490	1020	5	congress	ORG
ftr-490	1020	6	section 1001	LAW
ftr-490	1021	1	139	CARDINAL
ftr-490	1022	1	supra	PERSON
ftr-490	1022	2	4	CARDINAL
ftr-490	1023	1	140	CARDINAL
ftr-490	1024	1	supra	PERSON
ftr-490	1024	2	9	CARDINAL
ftr-490	1024	3	132	CARDINAL
ftr-490	1024	4	91-31	DATE
ftr-490	1025	1	1:3	CARDINAL
ftr-490	1025	2	section 1001	LAW
ftr-490	1026	1	42	CARDINAL
ftr-490	1027	1	400,000	MONEY
ftr-490	1027	2	500,000	MONEY
ftr-490	1027	3	1,200,000	MONEY
ftr-490	1028	1	700,000	MONEY
ftr-490	1028	2	section 1001	LAW
ftr-490	1029	1	section 1001	LAW
ftr-490	1030	1	800,000	MONEY
ftr-490	1030	2	100,000	MONEY
ftr-490	1031	1	45	CARDINAL
ftr-490	1032	1	6	CARDINAL
ftr-490	1033	1	delman	PERSON
ftr-490	1033	2	141	DATE
ftr-490	1034	1	supra	PERSON
ftr-490	1034	2	8	CARDINAL
ftr-490	1034	3	section 108(a1	LAW
ftr-490	1035	1	142	CARDINAL
ftr-490	1036	1	supra	PERSON
ftr-490	1036	2	81	CARDINAL
ftr-490	1036	3	justice blackmun's	PRODUCT
ftr-490	1037	1	143	CARDINAL
ftr-490	1038	1	73	CARDINAL
ftr-490	1039	1	15 (1979	DATE
ftr-490	1040	1	144	CARDINAL
ftr-490	1042	1	145	CARDINAL
ftr-490	1043	1	400,000	MONEY
ftr-490	1043	2	800,000	MONEY
ftr-490	1044	1	1001	DATE
ftr-490	1044	2	165	CARDINAL
ftr-490	1045	1	146	CARDINAL
ftr-490	1046	1	supra	PERSON
ftr-490	1046	2	35	CARDINAL
ftr-490	1048	1	supra	PERSON
ftr-490	1048	2	35	CARDINAL
ftr-490	1050	1	supra	PERSON
ftr-490	1050	2	8	CARDINAL
ftr-490	1050	3	19921	DATE
ftr-490	1051	1	florida	GPE
ftr-490	1053	1	48	DATE
ftr-490	1053	2	49	CARDINAL
ftr-490	1054	1	witt	PERSON
ftr-490	1054	2	lyons	PERSON
ftr-490	1054	3	1	CARDINAL
ftr-490	1054	4	2	CARDINAL
ftr-490	1054	5	3	CARDINAL
ftr-490	1055	1	third	ORDINAL
ftr-490	1056	1	147	CARDINAL
ftr-490	1058	1	148	CARDINAL
ftr-490	1059	1	supra	PERSON
ftr-490	1059	2	137	CARDINAL
ftr-490	1059	3	91-31	DATE
ftr-490	1060	1	149	CARDINAL
ftr-490	1061	1	witt	PERSON
ftr-490	1061	2	lyons	PERSON
ftr-490	1062	1	witt & lyons	ORG
ftr-490	1062	2	8	CARDINAL
ftr-490	1062	3	61	DATE
ftr-490	1063	1	shaviro	PERSON
ftr-490	1064	1	9	CARDINAL
ftr-490	1064	2	437	CARDINAL
ftr-490	1065	1	1:3	CARDINAL
ftr-490	1065	2	50	CARDINAL
ftr-490	1065	3	first	ORDINAL
ftr-490	1065	4	witt	PERSON
ftr-490	1065	5	lyons	PERSON
ftr-490	1066	1	150	CARDINAL
ftr-490	1067	1	witt & lyons	ORG
ftr-490	1067	2	8	CARDINAL
ftr-490	1067	3	61	DATE
ftr-490	1068	1	witt	PERSON
ftr-490	1068	2	lyons	PERSON
ftr-490	1069	1	donald debtor	PERSON
ftr-490	1069	2	20,000	MONEY
ftr-490	1070	1	1990	DATE
ftr-490	1070	2	15,000	MONEY
ftr-490	1071	1	4,000	MONEY
ftr-490	1071	2	section 108	LAW
ftr-490	1073	1	1	CARDINAL
ftr-490	1075	1	1,000	MONEY
ftr-490	1075	2	5,000	MONEY
ftr-490	1077	1	section 108	LAW
ftr-490	1078	1	2	CARDINAL
ftr-490	1078	2	third	ORDINAL
ftr-490	1078	3	15,000	MONEY
ftr-490	1079	1	1	CARDINAL
ftr-490	1080	1	3	CARDINAL
ftr-490	1080	2	20,000	MONEY
ftr-490	1082	1	4,000	MONEY
ftr-490	1082	2	1,000	MONEY
ftr-490	1083	1	witt & lyons	ORG
ftr-490	1083	2	8	CARDINAL
ftr-490	1083	3	62-63	CARDINAL
ftr-490	1084	1	151	CARDINAL
ftr-490	1085	1	supra	PERSON
ftr-490	1085	2	149	CARDINAL
ftr-490	1086	1	152	CARDINAL
ftr-490	1087	1	62	CARDINAL
ftr-490	1088	1	1668	CARDINAL
ftr-490	1090	1	p-h	ORG
ftr-490	1090	2	1 91,651	CARDINAL
ftr-490	1090	3	1991	DATE
ftr-490	1090	4	supra	PERSON
ftr-490	1090	5	72	DATE
ftr-490	1092	1	section 1001	LAW
ftr-490	1092	2	section 61(a)(12	LAW
ftr-490	1096	1	lee a. sheppard	PERSON
ftr-490	1097	1	54	CARDINAL
ftr-490	1097	2	784	CARDINAL
ftr-490	1097	3	feb. 17. 1992	DATE
ftr-490	1097	4	19921	DATE
ftr-490	1097	5	florida	GPE
ftr-490	1099	1	section 1001	LAW
ftr-490	1100	1	congress	ORG
ftr-490	1101	1	second	ORDINAL
ftr-490	1101	2	third	ORDINAL
ftr-490	1101	3	witt	PERSON
ftr-490	1104	1	250,000	MONEY
ftr-490	1104	2	50,000	MONEY
ftr-490	1104	3	only $2,500	MONEY
ftr-490	1105	1	54	CARDINAL
ftr-490	1105	2	200,000	MONEY
ftr-490	1105	3	1001	DATE
ftr-490	1105	4	61(a)(3	DATE
ftr-490	1106	1	40,000	MONEY
ftr-490	1107	1	section 1001	LAW
ftr-490	1107	2	210,000	MONEY
ftr-490	1108	1	55	CARDINAL
ftr-490	1108	2	section 1001	LAW
ftr-490	1109	1	153	CARDINAL
ftr-490	1110	1	supra	PERSON
ftr-490	1110	2	125	CARDINAL
ftr-490	1111	1	154	CARDINAL
ftr-490	1112	1	supra	PERSON
ftr-490	1112	2	125	CARDINAL
ftr-490	1113	1	155	CARDINAL
ftr-490	1113	2	gershkowitz v. commissioner	PERSON
ftr-490	1113	3	88	CARDINAL
ftr-490	1113	4	984	CARDINAL
ftr-490	1113	5	1009	DATE
ftr-490	1113	6	1987	DATE
ftr-490	1116	1	section 108(d)(6	LAW
ftr-490	1117	1	supra	PERSON
ftr-490	1117	2	149	CARDINAL
ftr-490	1118	1	witt	PERSON
ftr-490	1118	2	lyons	PERSON
ftr-490	1119	1	1:3	CARDINAL
ftr-490	1119	2	fulton	GPE
ftr-490	1120	1	56	CARDINAL
ftr-490	1121	1	the fulton gold approach	ORG
ftr-490	1123	1	the fulton gold	ORG
ftr-490	1126	1	2,500	MONEY
ftr-490	1126	2	2,500	MONEY
ftr-490	1130	1	d.	NORP
ftr-490	1131	1	douglas a.	PERSON
ftr-490	1133	1	1001	DATE
ftr-490	1134	1	witt & lyons	ORG
ftr-490	1134	2	8	CARDINAL
ftr-490	1134	3	80	DATE
ftr-490	1135	1	91-31	DATE
ftr-490	1136	1	supra	PERSON
ftr-490	1136	2	132	CARDINAL
ftr-490	1137	1	156	CARDINAL
ftr-490	1138	1	supra	PERSON
ftr-490	1138	2	118	CARDINAL
ftr-490	1138	3	fulton	ORG
ftr-490	1139	1	19921	DATE
ftr-490	1139	2	florida	GPE
ftr-490	1139	3	kahn	ORG
ftr-490	1139	4	57	DATE
ftr-490	1141	1	section 61(a)(12	LAW
ftr-490	1142	1	157	CARDINAL
ftr-490	1143	1	kahn	PERSON
ftr-490	1143	2	paul g. kauper	PERSON
ftr-490	1143	3	the university of michigan	ORG
ftr-490	1144	1	supra	PERSON
ftr-490	1144	2	31	CARDINAL
ftr-490	1144	3	501	CARDINAL
ftr-490	1145	1	162-73	CARDINAL
ftr-490	1145	2	kahn	PERSON
ftr-490	1146	1	158	CARDINAL
ftr-490	1147	1	fred t. witt	PERSON
ftr-490	1147	2	william h. lyons	PERSON
ftr-490	1148	1	the supreme court	ORG
ftr-490	1151	1	witt & lyons	ORG
ftr-490	1151	2	8	CARDINAL
ftr-490	1151	3	59	CARDINAL
ftr-490	1152	1	159	CARDINAL
ftr-490	1155	1	robinson	PERSON
ftr-490	1155	2	supra	PERSON
ftr-490	1155	3	9	CARDINAL
ftr-490	1155	4	42-43	CARDINAL
ftr-490	1156	1	franklin v. commissioner	ORG
ftr-490	1156	2	64	CARDINAL
ftr-490	1157	1	752	CARDINAL
ftr-490	1157	2	1975	DATE
ftr-490	1158	1	544	CARDINAL
ftr-490	1158	2	1045	CARDINAL
ftr-490	1158	3	9th	ORDINAL
ftr-490	1158	4	1976	DATE
ftr-490	1159	1	64	CARDINAL
ftr-490	1160	1	762 & n.7	ORG
ftr-490	1160	2	544	CARDINAL
ftr-490	1160	3	1047	CARDINAL
ftr-490	1161	1	section 1001	LAW
ftr-490	1163	1	first	ORDINAL
ftr-490	1166	1	1:3	CARDINAL
ftr-490	1167	1	16	CARDINAL
ftr-490	1169	1	section 1001	LAW
ftr-490	1169	2	section 61(a)(12	LAW
ftr-490	1171	1	section 61(a)(12	LAW
ftr-490	1171	2	first	ORDINAL
ftr-490	1172	1	6	CARDINAL
ftr-490	1173	1	congress	ORG
ftr-490	1177	1	160	CARDINAL
ftr-490	1179	1	53	CARDINAL
ftr-490	1179	2	837	CARDINAL
ftr-490	1179	3	nov. 18. 1991	DATE
ftr-490	1179	4	cunningham 1	ORG
ftr-490	1179	5	14	CARDINAL
ftr-490	1179	6	593	CARDINAL
ftr-490	1179	7	alvin d. lurie	PERSON
ftr-490	1179	8	37	CARDINAL
ftr-490	1180	1	2 am	TIME
ftr-490	1181	1	j. tax pol'y	PERSON
ftr-490	1181	2	89	CARDINAL
ftr-490	1181	3	96	CARDINAL
ftr-490	1181	4	1983	DATE
ftr-490	1181	5	willis ii	PERSON
ftr-490	1181	6	supra	PERSON
ftr-490	1181	7	101	CARDINAL
ftr-490	1181	8	willis	PERSON
ftr-490	1181	9	supra	PERSON
ftr-490	1181	10	85	CARDINAL
ftr-490	1182	1	634	CARDINAL
ftr-490	1182	2	161	CARDINAL
ftr-490	1185	1	supra	PERSON
ftr-490	1185	2	114	CARDINAL
ftr-490	1185	3	167	CARDINAL
ftr-490	1186	1	217	CARDINAL
ftr-490	1187	1	19921	DATE
ftr-490	1187	2	florida	GPE
ftr-490	1188	1	annual	DATE
ftr-490	1191	1	indisputably	ORG
ftr-490	1191	2	first	ORDINAL
ftr-490	1194	1	kahn	PERSON
ftr-490	1200	1	1:3	CARDINAL
ftr-490	1203	1	62	CARDINAL
ftr-490	1203	2	one	CARDINAL
ftr-490	1203	3	two	CARDINAL
ftr-490	1206	1	section 166.16moreover	LAW
ftr-490	1206	2	one	CARDINAL
ftr-490	1207	1	two	CARDINAL
ftr-490	1207	2	kahn	PERSON
ftr-490	1207	3	1	CARDINAL
ftr-490	1207	4	2	CARDINAL
ftr-490	1208	1	kahn	PERSON
ftr-490	1210	1	162	CARDINAL
ftr-490	1211	1	douglas a. kahn	PERSON
ftr-490	1211	2	492-93	MONEY
ftr-490	1211	3	2d	DATE
ftr-490	1211	4	1992	DATE
ftr-490	1212	1	163	CARDINAL
ftr-490	1212	2	cunningham	PERSON
ftr-490	1212	3	14	CARDINAL
ftr-490	1213	1	595	CARDINAL
ftr-490	1214	1	164	CARDINAL
ftr-490	1215	1	kahn	ORG
ftr-490	1215	2	supra	PERSON
ftr-490	1215	3	162	CARDINAL
ftr-490	1215	4	493	CARDINAL
ftr-490	1216	1	165	CARDINAL
ftr-490	1217	1	d.	NORP
ftr-490	1218	1	19921	DATE
ftr-490	1218	2	florida	GPE
ftr-490	1222	1	kahn	PERSON
ftr-490	1223	1	'66	DATE
ftr-490	1224	1	section 61 (a)(12	LAW
ftr-490	1224	2	section 61(a)(12	LAW
ftr-490	1225	1	section 61(a)(12	LAW
ftr-490	1227	1	section 61(a)(12	LAW
ftr-490	1229	1	kahn	PERSON
ftr-490	1230	1	v. duberstein	PERSON
ftr-490	1230	2	363	CARDINAL
ftr-490	1230	3	278	CARDINAL
ftr-490	1230	4	1960	DATE
ftr-490	1230	5	section 102	LAW
ftr-490	1231	1	1:3	CARDINAL
ftr-490	1237	1	68	CARDINAL
ftr-490	1237	2	167	CARDINAL
ftr-490	1238	1	supra	PERSON
ftr-490	1238	2	132	CARDINAL
ftr-490	1238	3	91-31	DATE
ftr-490	1239	1	kahn	PERSON
ftr-490	1240	1	supra	PERSON
ftr-490	1240	2	114	CARDINAL
ftr-490	1240	3	162	CARDINAL
ftr-490	1241	1	217	CARDINAL
ftr-490	1243	1	first	ORDINAL
ftr-490	1244	1	168	CARDINAL
ftr-490	1245	1	tufts	CARDINAL
ftr-490	1246	1	461	CARDINAL
ftr-490	1246	2	300	CARDINAL
ftr-490	1246	3	311-12	CARDINAL
ftr-490	1246	4	1983	DATE
ftr-490	1247	1	19921	DATE
ftr-490	1248	1	florida	GPE
ftr-490	1250	1	'69	DATE
ftr-490	1253	1	169	CARDINAL
ftr-490	1254	1	25	CARDINAL
ftr-490	1255	1	shaviro	PERSON
ftr-490	1257	1	9	CARDINAL
ftr-490	1257	2	405	CARDINAL
ftr-490	1259	1	432	CARDINAL
ftr-490	1260	1	shaviro	PERSON
ftr-490	1261	1	jensen	PERSON
ftr-490	1261	2	21	CARDINAL
ftr-490	1264	1	jensen ii	PERSON
ftr-490	1264	2	supra	PERSON
ftr-490	1264	3	41	CARDINAL
ftr-490	1264	4	645-46	CARDINAL
ftr-490	1264	5	159	CARDINAL
ftr-490	1264	6	franklin	PERSON
ftr-490	1264	7	76	CARDINAL
ftr-490	1265	1	jensen	PERSON
ftr-490	1265	2	article (i.e.	LAW
ftr-490	1266	1	170	CARDINAL
ftr-490	1267	1	160	CARDINAL
ftr-490	1267	2	willis ii	PERSON
ftr-490	1268	1	supra	PERSON
ftr-490	1268	2	101	CARDINAL
ftr-490	1269	1	171	CARDINAL
ftr-490	1274	1	supra	PERSON
ftr-490	1275	1	1:3	CARDINAL
ftr-490	1276	1	willis	PERSON
ftr-490	1279	1	159	CARDINAL
ftr-490	1279	2	franklin casel	PERSON
ftr-490	1282	1	461	CARDINAL
ftr-490	1282	2	u.s.	GPE
ftr-490	1283	1	308	CARDINAL
ftr-490	1284	1	robinson	PERSON
ftr-490	1285	1	robinson	PERSON
ftr-490	1285	2	supra	PERSON
ftr-490	1285	3	9	CARDINAL
ftr-490	1285	4	41	CARDINAL
ftr-490	1286	1	robinson	PERSON
ftr-490	1286	2	supra	PERSON
ftr-490	1286	3	9	CARDINAL
ftr-490	1286	4	41	CARDINAL
ftr-490	1288	1	the supreme court-	ORG
ftr-490	1290	1	168	CARDINAL
ftr-490	1290	2	44	CARDINAL
ftr-490	1292	1	172	CARDINAL
ftr-490	1293	1	willis	PERSON
ftr-490	1293	2	188	CARDINAL
ftr-490	1294	1	willis ii	PERSON
ftr-490	1295	1	supra	PERSON
ftr-490	1295	2	101	CARDINAL
ftr-490	1296	1	447	CARDINAL
ftr-490	1298	1	57	CARDINAL
ftr-490	1298	2	525	CARDINAL
ftr-490	1298	3	oct. 26. 19912	DATE
ftr-490	1300	1	173	CARDINAL
ftr-490	1301	1	138-40	MONEY
ftr-490	1302	1	19921	DATE
ftr-490	1302	2	florida	GPE
ftr-490	1303	1	130,000	MONEY
ftr-490	1303	2	100,000	MONEY
ftr-490	1303	3	122,000	MONEY
ftr-490	1304	1	alaska	GPE
ftr-490	1305	1	'75	GPE
ftr-490	1305	2	22,000	MONEY
ftr-490	1308	1	176	CARDINAL
ftr-490	1308	2	130,000	MONEY
ftr-490	1308	3	122,000	MONEY
ftr-490	1308	4	8,000	MONEY
ftr-490	1308	5	8	CARDINAL
ftr-490	1308	6	22,000	MONEY
ftr-490	1309	1	'78	DATE
ftr-490	1309	2	30,000	MONEY
ftr-490	1310	1	79	CARDINAL
ftr-490	1310	2	section 108(d)(3	LAW
ftr-490	1311	1	174	CARDINAL
ftr-490	1313	1	9130005	CARDINAL
ftr-490	1313	2	march 29, 1991	DATE
ftr-490	1314	1	2	CARDINAL
ftr-490	1314	2	175	CARDINAL
ftr-490	1315	1	alaska	GPE
ftr-490	1317	1	9130005	CARDINAL
ftr-490	1318	1	march 29, 1991	DATE
ftr-490	1320	1	186	CARDINAL
ftr-490	1320	2	california	GPE
ftr-490	1321	1	176	CARDINAL
ftr-490	1322	1	supra	PERSON
ftr-490	1322	2	9	CARDINAL
ftr-490	1323	1	177	CARDINAL
ftr-490	1324	1	13	CARDINAL
ftr-490	1324	2	178	CARDINAL
ftr-490	1326	1	9130005	CARDINAL
ftr-490	1326	2	march 29, 1991	DATE
ftr-490	1327	1	179	CARDINAL
ftr-490	1328	1	7	CARDINAL
ftr-490	1328	2	180	CARDINAL
ftr-490	1331	1	section 108(d)(3	LAW
ftr-490	1332	1	1:3	CARDINAL
ftr-490	1334	1	first	ORDINAL
ftr-490	1336	1	first	ORDINAL
ftr-490	1337	1	3	CARDINAL
ftr-490	1338	1	4	CARDINAL
ftr-490	1338	2	first	ORDINAL
ftr-490	1340	1	92-53	CARDINAL
ftr-490	1340	2	1992	DATE
ftr-490	1340	3	27	CARDINAL
ftr-490	1341	1	1	CARDINAL
ftr-490	1343	1	8	CARDINAL
ftr-490	1344	1	182	CARDINAL
ftr-490	1346	1	9130005	CARDINAL
ftr-490	1347	1	march 29. 1991	DATE
ftr-490	1348	1	183	CARDINAL
ftr-490	1349	1	section 108(d)(3	LAW
ftr-490	1350	1	marcus estate v. commissioner	ORG
ftr-490	1350	2	34	CARDINAL
ftr-490	1351	1	cch	PERSON
ftr-490	1351	2	38	DATE
ftr-490	1352	1	41	CARDINAL
ftr-490	1354	1	p-h	ORG
ftr-490	1354	2	75,009	CARDINAL
ftr-490	1354	3	43	DATE
ftr-490	1354	4	1975	DATE
ftr-490	1355	1	davis v. commissioner	PERSON
ftr-490	1355	2	69	CARDINAL
ftr-490	1355	3	1978	DATE
ftr-490	1356	1	57	CARDINAL
ftr-490	1357	1	cch	PERSON
ftr-490	1357	2	919	CARDINAL
ftr-490	1357	3	946	CARDINAL
ftr-490	1358	1	p-h	ORG
ftr-490	1358	2	1 89,335	CARDINAL
ftr-490	1358	3	1700	CARDINAL
ftr-490	1358	4	1989	DATE
ftr-490	1362	1	9125010	DATE
ftr-490	1362	2	march 19, 1991	DATE
ftr-490	1362	3	sheppard	ORG
ftr-490	1362	4	supra	PERSON
ftr-490	1362	5	152	CARDINAL
ftr-490	1362	6	787	CARDINAL
ftr-490	1363	1	184	CARDINAL
ftr-490	1365	1	sheppard	ORG
ftr-490	1365	2	supra	PERSON
ftr-490	1365	3	152	CARDINAL
ftr-490	1365	4	787	CARDINAL
ftr-490	1365	5	mary harmon	PERSON
ftr-490	1368	1	8	CARDINAL
ftr-490	1371	1	19921	DATE
ftr-490	1371	2	florida	GPE
ftr-490	1374	1	unimproved california	ORG
ftr-490	1374	2	50,000	MONEY
ftr-490	1374	3	9,000	MONEY
ftr-490	1374	4	41,000	MONEY
ftr-490	1375	1	27,000	MONEY
ftr-490	1375	2	41,000	MONEY
ftr-490	1376	1	california	GPE
ftr-490	1377	1	86	CARDINAL
ftr-490	1380	1	7	CARDINAL
ftr-490	1381	1	453a	PRODUCT
ftr-490	1385	1	one	CARDINAL
ftr-490	1386	1	the day	DATE
ftr-490	1387	1	50	CARDINAL
ftr-490	1389	1	185	CARDINAL
ftr-490	1390	1	74	CARDINAL
ftr-490	1390	2	1980	DATE
ftr-490	1391	1	186	CARDINAL
ftr-490	1393	1	971	CARDINAL
ftr-490	1394	1	california	GPE
ftr-490	1395	1	187	CARDINAL
ftr-490	1396	1	971	CARDINAL
ftr-490	1397	1	1:3	CARDINAL
ftr-490	1397	2	section 1222	LAW
ftr-490	1401	1	willis	PERSON
ftr-490	1402	1	joe	PERSON
ftr-490	1402	2	joe	PERSON
ftr-490	1403	1	8%	PERCENT
ftr-490	1403	2	15%	PERCENT
ftr-490	1404	1	15%	PERCENT
ftr-490	1406	1	15%	PERCENT
ftr-490	1410	1	' 89	DATE
ftr-490	1413	1	second	ORDINAL
ftr-490	1413	2	188	CARDINAL
ftr-490	1414	1	willis ii	PERSON
ftr-490	1414	2	supra	PERSON
ftr-490	1414	3	101	CARDINAL
ftr-490	1414	4	447	CARDINAL
ftr-490	1415	1	189	CARDINAL
ftr-490	1416	1	190	CARDINAL
ftr-490	1417	1	d.	NORP
ftr-490	1418	1	sheppard	PERSON
ftr-490	1418	2	nonrecoursc	GPE
ftr-490	1419	1	one	CARDINAL
ftr-490	1422	1	sheppard	ORG
ftr-490	1422	2	supra	PERSON
ftr-490	1422	3	152	CARDINAL
ftr-490	1422	4	785	CARDINAL
ftr-490	1422	5	19921	DATE
ftr-490	1422	6	florida	GPE
ftr-490	1423	1	8,000	MONEY
ftr-490	1423	2	22,000	MONEY
ftr-490	1423	3	30,000	MONEY
ftr-490	1425	1	one	CARDINAL
ftr-490	1425	2	92	CARDINAL
ftr-490	1426	1	400,000	MONEY
ftr-490	1426	2	o'connor	PERSON
ftr-490	1426	3	450,000	MONEY
ftr-490	1426	4	50,000	MONEY
ftr-490	1427	1	400,000	MONEY
ftr-490	1431	1	section 1001	LAW
ftr-490	1432	1	191	CARDINAL
ftr-490	1433	1	supra	PERSON
ftr-490	1433	2	35	CARDINAL
ftr-490	1434	1	192	CARDINAL
ftr-490	1435	1	willis ii	PERSON
ftr-490	1435	2	supra	PERSON
ftr-490	1435	3	101	CARDINAL
ftr-490	1435	4	446	CARDINAL
ftr-490	1441	1	1:3	CARDINAL
ftr-490	1442	1	130,000	MONEY
ftr-490	1442	2	130,000	MONEY
ftr-490	1443	1	130,000	MONEY
ftr-490	1444	1	94	CARDINAL
ftr-490	1444	2	100,000	MONEY
ftr-490	1445	1	122,000	MONEY
ftr-490	1445	2	100,000	MONEY
ftr-490	1446	1	30,000	MONEY
ftr-490	1446	2	8,000	MONEY
ftr-490	1448	1	193	CARDINAL
ftr-490	1450	1	section 108(b	ORG
ftr-490	1451	1	first	ORDINAL
ftr-490	1452	1	194	CARDINAL
ftr-490	1453	1	supra	PERSON
ftr-490	1453	2	89	CARDINAL
ftr-490	1454	1	195	CARDINAL
ftr-490	1457	1	1.165-9(a	CARDINAL
ftr-490	1462	1	louis kaplow	PERSON
ftr-490	1462	2	79	CARDINAL
ftr-490	1463	1	l. rev	PERSON
ftr-490	1463	2	1485 (	CARDINAL
ftr-490	1463	3	1991	DATE
ftr-490	1465	1	richard a. epstein	PERSON
ftr-490	1465	2	23	CARDINAL
ftr-490	1466	1	l. rev	PERSON
ftr-490	1467	1	454	CARDINAL
ftr-490	1467	2	1971	DATE
ftr-490	1468	1	197	CARDINAL
ftr-490	1470	1	19921	DATE
ftr-490	1470	2	florida	GPE
ftr-490	1470	3	22,000	MONEY
ftr-490	1470	4	mistaxed	ORG
ftr-490	1471	1	30,000	MONEY
ftr-490	1471	2	the entire $30,000	MONEY
ftr-490	1471	3	22,000	MONEY
ftr-490	1472	1	22,000	MONEY
ftr-490	1472	2	the entire $30,000	MONEY
ftr-490	1472	3	8,000	MONEY
ftr-490	1476	1	96	CARDINAL
ftr-490	1476	2	30,000	MONEY
ftr-490	1477	1	22,000	MONEY
ftr-490	1477	2	22,000	MONEY
ftr-490	1477	3	130,000	MONEY
ftr-490	1478	1	'97	DATE
ftr-490	1479	1	196	CARDINAL
ftr-490	1480	1	supra	PERSON
ftr-490	1480	2	132	CARDINAL
ftr-490	1480	3	9131	DATE
ftr-490	1480	4	1991-1	DATE
ftr-490	1480	5	4-8	DATE
ftr-490	1481	1	197	CARDINAL
ftr-490	1482	1	130,000	MONEY
ftr-490	1482	2	only $100,000	MONEY
ftr-490	1482	3	122,000	MONEY
ftr-490	1483	1	30,000	MONEY
ftr-490	1484	1	22,000	MONEY
ftr-490	1486	1	1:3	CARDINAL
ftr-490	1487	1	m. c.	PERSON
ftr-490	1489	1	one	CARDINAL
ftr-490	1489	2	'98	DATE
ftr-490	1491	1	the supreme court's	ORG
ftr-490	1491	2	bowers	GPE
ftr-490	1491	3	kerbaugh-empire co.	ORG
ftr-490	1491	4	199	CARDINAL
ftr-490	1491	5	german	NORP
ftr-490	1491	6	about $685,000	MONEY
ftr-490	1494	1	2	CARDINAL
ftr-490	1496	1	kerbaugh-enzpire	ORG
ftr-490	1497	1	deborah a. geier	PERSON
ftr-490	1497	2	the federal courts study committee	ORG
ftr-490	1498	1	76	CARDINAL
ftr-490	1498	2	cornell l. rev	PERSON
ftr-490	1498	3	985	CARDINAL
ftr-490	1498	4	988-89	CARDINAL
ftr-490	1498	5	1991	DATE
ftr-490	1498	6	erik m. jensen	PERSON
ftr-490	1498	7	monroe g. mckay	PERSON
ftr-490	1498	8	american	NORP
ftr-490	1498	9	indian	NORP
ftr-490	1498	10	mckay	PERSON
ftr-490	1498	11	tenth	ORDINAL
ftr-490	1499	1	1987	DATE
ftr-490	1500	1	1103	DATE
ftr-490	1500	2	1130	CARDINAL
ftr-490	1501	1	first	ORDINAL
ftr-490	1501	2	five	CARDINAL
ftr-490	1502	1	david a. golden	PERSON
ftr-490	1502	2	kozinski	PERSON
ftr-490	1502	3	1992	DATE
ftr-490	1503	1	l. rev	PERSON
ftr-490	1503	2	507	CARDINAL
ftr-490	1503	3	507	CARDINAL
ftr-490	1504	1	first	ORDINAL
ftr-490	1504	2	five	CARDINAL
ftr-490	1506	1	199	CARDINAL
ftr-490	1507	1	271	CARDINAL
ftr-490	1508	1	170	CARDINAL
ftr-490	1508	2	1926	DATE
ftr-490	1509	1	200	CARDINAL
ftr-490	1510	1	today	DATE
ftr-490	1511	1	988	CARDINAL
ftr-490	1511	2	201	CARDINAL
ftr-490	1512	1	271	CARDINAL
ftr-490	1512	2	u.s.	GPE
ftr-490	1512	3	175	CARDINAL
ftr-490	1513	1	202	CARDINAL
ftr-490	1514	1	203	CARDINAL
ftr-490	1515	1	kerbaugh	GPE
ftr-490	1516	1	19921	DATE
ftr-490	1516	2	florida	GPE
ftr-490	1516	3	lumber;2°	PERSON
ftr-490	1518	1	122,000	MONEY
ftr-490	1518	2	100,000	MONEY
ftr-490	1518	3	kerbaugh	GPE
ftr-490	1519	1	one	CARDINAL
ftr-490	1519	2	°6	CARDINAL
ftr-490	1519	3	kerbaugh-empire	ORG
ftr-490	1519	4	3,400,000	MONEY
ftr-490	1519	5	500,000	MONEY
ftr-490	1519	6	2,900,000	MONEY
ftr-490	1520	1	kerbaugh	GPE
ftr-490	1521	1	the supreme court	ORG
ftr-490	1521	2	glass co.	ORG
ftr-490	1521	3	348	CARDINAL
ftr-490	1521	4	426	CARDINAL
ftr-490	1521	5	1955	DATE
ftr-490	1521	6	kerbaugh	GPE
ftr-490	1523	1	bittker & thompson	ORG
ftr-490	1523	2	supra	PERSON
ftr-490	1523	3	91	CARDINAL
ftr-490	1523	4	1162	DATE
ftr-490	1526	1	1163-64	DATE
ftr-490	1527	1	204	CARDINAL
ftr-490	1528	1	united states	ORG
ftr-490	1528	2	kirby lumber co.	ORG
ftr-490	1528	3	284	CARDINAL
ftr-490	1528	4	1 (1931	DATE
ftr-490	1529	1	supra	PERSON
ftr-490	1529	2	8	CARDINAL
ftr-490	1529	3	kirby lumber	PERSON
ftr-490	1530	1	205	CARDINAL
ftr-490	1531	1	kirby lumber	ORG
ftr-490	1531	2	kerbaugh-empire	ORG
ftr-490	1531	3	bowers v. kerbaugh	PERSON
ftr-490	1536	1	137,521.30	MONEY
ftr-490	1537	1	the year	DATE
ftr-490	1538	1	284	CARDINAL
ftr-490	1538	2	u.s.	GPE
ftr-490	1538	3	3	CARDINAL
ftr-490	1538	4	206	CARDINAL
ftr-490	1539	1	92	CARDINAL
ftr-490	1539	2	1084	CARDINAL
ftr-490	1539	3	1989	DATE
ftr-490	1539	4	916	CARDINAL
ftr-490	1539	5	110	CARDINAL
ftr-490	1539	6	3d	CARDINAL
ftr-490	1539	7	1990	DATE
ftr-490	1540	1	1:3	CARDINAL
ftr-490	1541	1	united states	GPE
ftr-490	1541	2	kirby lumber co.	ORG
ftr-490	1541	3	284	CARDINAL
ftr-490	1541	4	1 (1931	DATE
ftr-490	1541	5	461	CARDINAL
ftr-490	1541	6	300	CARDINAL
ftr-490	1541	7	1983	DATE
ftr-490	1542	1	v. conunissioner	PERSON
ftr-490	1542	2	85	CARDINAL
ftr-490	1542	3	855	CARDINAL
ftr-490	1542	4	862	CARDINAL
ftr-490	1542	5	1985	DATE
ftr-490	1543	1	854 f.2d	CARDINAL
ftr-490	1543	2	1001	DATE
ftr-490	1543	3	7th	ORDINAL
ftr-490	1543	4	1988	DATE
ftr-490	1545	1	zarin	NORP
ftr-490	1545	2	2,900,000	MONEY
ftr-490	1545	3	later supreme court	ORG
ftr-490	1545	4	ninth	ORDINAL
ftr-490	1545	5	one	CARDINAL
ftr-490	1545	6	supreme court	ORG
ftr-490	1546	1	one	CARDINAL
ftr-490	1547	1	kerbaugh	GPE
ftr-490	1548	1	one	CARDINAL
ftr-490	1548	2	crane1	PERSON
ftr-490	1550	1	nearly seven years	DATE
ftr-490	1552	1	207	CARDINAL
ftr-490	1553	1	1101	DATE
ftr-490	1553	2	tannenwald	ORG
ftr-490	1553	3	i.	PERSON
ftr-490	1554	1	208	CARDINAL
ftr-490	1555	1	1093-94	CARDINAL
ftr-490	1557	1	790 f.2d	CARDINAL
ftr-490	1557	2	1409	DATE
ftr-490	1557	3	1414-15	CARDINAL
ftr-490	1557	4	9th	ORDINAL
ftr-490	1557	5	1986	DATE
ftr-490	1563	1	92-99	CARDINAL
ftr-490	1563	2	1992.46	CARDINAL
ftr-490	1564	1	5	CARDINAL
ftr-490	1564	2	209	CARDINAL
ftr-490	1565	1	331	CARDINAL
ftr-490	1565	2	u.s.	GPE
ftr-490	1565	3	1947	DATE
ftr-490	1566	1	210	CARDINAL
ftr-490	1567	1	16	CARDINAL
ftr-490	1568	1	211	CARDINAL
ftr-490	1569	1	331	CARDINAL
ftr-490	1569	2	u.s.	GPE
ftr-490	1569	3	15. 1992	DATE
ftr-490	1569	4	florida	GPE
ftr-490	1571	1	212	CARDINAL
ftr-490	1572	1	allan's	ORG
ftr-490	1573	1	zarin	ORG
ftr-490	1573	2	2 13	DATE
ftr-490	1574	1	kerbaughempire2 14	FAC
ftr-490	1575	1	third	ORDINAL
ftr-490	1575	2	216	CARDINAL
ftr-490	1575	3	zarin	PERSON
ftr-490	1577	1	2 17	CARDINAL
ftr-490	1577	2	kerbaugh	GPE
ftr-490	1578	1	15-16	CARDINAL
ftr-490	1579	1	213	CARDINAL
ftr-490	1580	1	217	CARDINAL
ftr-490	1581	1	214	CARDINAL
ftr-490	1582	1	203	CARDINAL
ftr-490	1583	1	215	CARDINAL
ftr-490	1584	1	217	CARDINAL
ftr-490	1585	1	216	CARDINAL
ftr-490	1586	1	zarin v. commissioner	PERSON
ftr-490	1586	2	916	CARDINAL
ftr-490	1586	3	110	CARDINAL
ftr-490	1586	4	3d	CARDINAL
ftr-490	1586	5	1990	DATE
ftr-490	1587	1	three	CARDINAL
ftr-490	1588	1	wells	PERSON
ftr-490	1588	2	207	CARDINAL
ftr-490	1588	3	jacobs	PERSON
ftr-490	1588	4	ruwe	PERSON
ftr-490	1588	5	chabot	PERSON
ftr-490	1588	6	williams	PERSON
ftr-490	1589	1	92	CARDINAL
ftr-490	1590	1	1105-1107	DATE
ftr-490	1590	2	1107	CARDINAL
ftr-490	1590	3	217	CARDINAL
ftr-490	1590	4	916	CARDINAL
ftr-490	1590	5	116	CARDINAL
ftr-490	1591	1	third	ORDINAL
ftr-490	1593	1	third	ORDINAL
ftr-490	1593	2	daniel shaviro	PERSON
ftr-490	1593	3	45	CARDINAL
ftr-490	1593	4	215	CARDINAL
ftr-490	1593	5	252	CARDINAL
ftr-490	1593	6	1990	DATE
ftr-490	1594	1	shaviro	PERSON
ftr-490	1594	2	third	ORDINAL
ftr-490	1596	1	babette b. barton	PERSON
ftr-490	1596	2	1:3	CARDINAL
ftr-490	1596	3	45	CARDINAL
ftr-490	1597	1	749	CARDINAL
ftr-490	1597	2	1992	DATE
ftr-490	1600	1	supra	PERSON
ftr-490	1600	2	93-97	CARDINAL
ftr-490	1604	1	sheppard	PERSON
ftr-490	1605	1	lee a. sheppard	PERSON
ftr-490	1606	1	49	CARDINAL
ftr-490	1606	2	1516	CARDINAL
ftr-490	1606	3	dec. 31, 1990	DATE
ftr-490	1610	1	first	ORDINAL
ftr-490	1611	1	supra	PERSON
ftr-490	1611	2	114	CARDINAL
ftr-490	1611	3	161	CARDINAL
ftr-490	1611	4	section 61(a)(12	LAW
ftr-490	1611	5	167	CARDINAL
ftr-490	1615	1	tannenwald	PERSON
ftr-490	1620	1	supra	PERSON
ftr-490	1620	2	193-97	CARDINAL
ftr-490	1621	1	771	CARDINAL
ftr-490	1621	2	269	CARDINAL
ftr-490	1621	3	7th	ORDINAL
ftr-490	1621	4	1985	DATE
ftr-490	1621	5	480	CARDINAL
ftr-490	1621	6	u.s.	GPE
ftr-490	1621	7	23	CARDINAL
ftr-490	1621	8	1987	DATE
ftr-490	1621	9	section 62(a)(1	LAW
ftr-490	1623	1	irc § 165(d	ORG
ftr-490	1624	1	3,400,000	MONEY
ftr-490	1624	2	third	ORDINAL
ftr-490	1624	3	2,900,000	MONEY
ftr-490	1624	4	third	ORDINAL
ftr-490	1624	5	500,000	MONEY
ftr-490	1626	1	2,900,000	MONEY
ftr-490	1627	1	1992	DATE
ftr-490	1628	1	florida	GPE
ftr-490	1628	2	wald	ORG
ftr-490	1628	3	third	ORDINAL
ftr-490	1629	1	223	CARDINAL
ftr-490	1629	2	third	ORDINAL
ftr-490	1631	1	zarin	PRODUCT
ftr-490	1631	2	two	CARDINAL
ftr-490	1632	1	zarin	PERSON
ftr-490	1633	1	one	CARDINAL
ftr-490	1633	2	section 108(e)(5	LAW
ftr-490	1634	1	3,400,000	MONEY
ftr-490	1636	1	erik m. jensen	PERSON
ftr-490	1636	2	45	CARDINAL
ftr-490	1636	3	635	CARDINAL
ftr-490	1636	4	oct. 30, 1989	DATE
ftr-490	1638	1	169	CARDINAL
ftr-490	1639	1	3,900,000	MONEY
ftr-490	1639	2	first	ORDINAL
ftr-490	1640	1	3,900,000	MONEY
ftr-490	1642	1	congress	ORG
ftr-490	1642	2	section 108(e)(5	LAW
ftr-490	1642	3	supra	PERSON
ftr-490	1642	4	8	CARDINAL
ftr-490	1642	5	134	CARDINAL
ftr-490	1643	1	fiat	ORG
ftr-490	1645	1	one	CARDINAL
ftr-490	1648	1	section 108(e)(5	LAW
ftr-490	1649	1	section 108(e)(5	LAW
ftr-490	1649	2	congress	ORG
ftr-490	1650	1	first	ORDINAL
ftr-490	1650	2	section 61	LAW
ftr-490	1652	1	40	CARDINAL
ftr-490	1652	2	157	CARDINAL
ftr-490	1653	1	1:3	CARDINAL
ftr-490	1653	2	today	DATE
ftr-490	1654	1	400,000	MONEY
ftr-490	1654	2	section 1001	LAW
ftr-490	1655	1	50,000	MONEY
ftr-490	1655	2	450,000	MONEY
ftr-490	1656	1	the supreme court	ORG
ftr-490	1657	1	the supreme court	ORG
ftr-490	1658	1	the supreme court	ORG
ftr-490	1669	1	19921	DATE
ftr-490	1669	2	florida	GPE
ftr-490	1674	1	218	CARDINAL
ftr-490	1678	1	9	CARDINAL
ftr-490	1678	2	457	CARDINAL
ftr-490	1679	1	1:3	CARDINAL