id	sid	eid	entity	type
ftr-497	1	1	florida	GPE
ftr-497	1	2	1 1993	CARDINAL
ftr-497	1	3	7	CARDINAL
ftr-497	2	1	robert b. smith* i. introduction ii	PERSON
ftr-497	3	1	1	CARDINAL
ftr-497	3	2	2	CARDINAL
ftr-497	3	3	1. 1932 to 1977 2	DATE
ftr-497	3	4	1976	DATE
ftr-497	3	5	3	CARDINAL
ftr-497	4	1	4	CARDINAL
ftr-497	4	2	a. removal	PERSON
ftr-497	4	3	1	CARDINAL
ftr-497	6	1	university of denver college of law	ORG
ftr-497	6	2	denver	GPE
ftr-497	6	3	colorado	GPE
ftr-497	6	4	b.a.	GPE
ftr-497	6	5	western kentucky university	ORG
ftr-497	6	6	j.d.	GPE
ftr-497	6	7	duke university school	ORG
ftr-497	7	1	university of florida college of law	ORG
ftr-497	8	1	david w. barnes	PERSON
ftr-497	8	2	edward j. roche	PERSON
ftr-497	8	3	jr.	PERSON
ftr-497	8	4	joyce sterling	PERSON
ftr-497	8	5	sharon hester	PERSON
ftr-497	9	1	florida	GPE
ftr-497	9	2	1	CARDINAL
ftr-497	10	1	2	CARDINAL
ftr-497	10	2	3	CARDINAL
ftr-497	11	1	1	CARDINAL
ftr-497	11	2	a. direct	PERSON
ftr-497	11	3	2	CARDINAL
ftr-497	11	4	3	CARDINAL
ftr-497	11	5	4	CARDINAL
ftr-497	11	6	5	CARDINAL
ftr-497	11	7	d.	NORP
ftr-497	11	8	modification a.	PERSON
ftr-497	11	9	1	CARDINAL
ftr-497	12	1	2	CARDINAL
ftr-497	13	1	3	CARDINAL
ftr-497	14	1	1	CARDINAL
ftr-497	14	2	2	CARDINAL
ftr-497	14	3	3	CARDINAL
ftr-497	16	1	1:7	CARDINAL
ftr-497	16	2	annual	DATE
ftr-497	17	1	e. modifications	PERSON
ftr-497	17	2	annual	DATE
ftr-497	17	3	1	CARDINAL
ftr-497	18	1	2	CARDINAL
ftr-497	18	2	one year	DATE
ftr-497	18	3	3	CARDINAL
ftr-497	18	4	4	CARDINAL
ftr-497	19	1	5	CARDINAL
ftr-497	20	1	6	CARDINAL
ftr-497	20	2	1	CARDINAL
ftr-497	20	3	2	CARDINAL
ftr-497	20	4	3	CARDINAL
ftr-497	21	1	vi	PERSON
ftr-497	21	2	appendix	PERSON
ftr-497	21	3	19931	CARDINAL
ftr-497	21	4	florida	GPE
ftr-497	21	5	i. introduction united states	PERSON
ftr-497	21	6	up to fifty percent	PERCENT
ftr-497	23	1	2501(a)(1	CARDINAL
ftr-497	23	2	2512(b	GPE
ftr-497	24	1	25.2512-8	CARDINAL
ftr-497	25	1	section 25.2512-8	LAW
ftr-497	29	1	section 25.251	LAW
ftr-497	35	1	v. bosch	PERSON
ftr-497	35	2	387	CARDINAL
ftr-497	35	3	456	CARDINAL
ftr-497	35	4	1967	DATE
ftr-497	38	1	2	CARDINAL
ftr-497	39	1	25.2511-2	CARDINAL
ftr-497	39	2	25.2512	CARDINAL
ftr-497	39	3	section 25.2512-1	LAW
ftr-497	40	1	section 2512	LAW
ftr-497	42	1	1:7	CARDINAL
ftr-497	42	2	annual	DATE
ftr-497	43	1	fifty percent	PERCENT
ftr-497	45	1	one	CARDINAL
ftr-497	45	2	up to $10,000	MONEY
ftr-497	47	1	25.2511-2(a	CARDINAL
ftr-497	50	1	3	CARDINAL
ftr-497	50	2	richard b. stephens	PERSON
ftr-497	51	1	al.	PERSON
ftr-497	51	2	1 9.01	CARDINAL
ftr-497	51	3	6th	ORDINAL
ftr-497	51	4	1991	DATE
ftr-497	52	1	50%	PERCENT
ftr-497	54	1	clinton	PERSON
ftr-497	54	2	55%	PERCENT
ftr-497	54	3	s3,000,000	ORG
ftr-497	54	4	1993	DATE
ftr-497	56	1	103rd cong.. 1st	ORG
ftr-497	56	2	32	CARDINAL
ftr-497	57	1	1993	DATE
ftr-497	58	1	house	ORG
ftr-497	58	2	senate	ORG
ftr-497	58	3	55%	PERCENT
ftr-497	59	1	2264	DATE
ftr-497	61	1	14208	DATE
ftr-497	61	2	19931	DATE
ftr-497	61	3	s. 1134	PERSON
ftr-497	61	4	103d	CARDINAL
ftr-497	62	1	8208	DATE
ftr-497	62	2	1993	DATE
ftr-497	63	1	50%	PERCENT
ftr-497	64	1	4	CARDINAL
ftr-497	65	1	5	CARDINAL
ftr-497	65	2	3	CARDINAL
ftr-497	65	3	6	CARDINAL
ftr-497	66	1	one	CARDINAL
ftr-497	66	2	a calendar year	DATE
ftr-497	66	3	first	ORDINAL
ftr-497	68	1	7	CARDINAL
ftr-497	69	1	25.2503-3	CARDINAL
ftr-497	69	2	100-02	CARDINAL
ftr-497	69	3	19931	DATE
ftr-497	69	4	florida	GPE
ftr-497	72	1	annual	DATE
ftr-497	76	1	annual	DATE
ftr-497	77	1	approximately $600,000	MONEY
ftr-497	77	2	20,000	MONEY
ftr-497	77	3	one	CARDINAL
ftr-497	80	1	8.	CARDINAL
ftr-497	80	2	1	CARDINAL
ftr-497	82	1	9	CARDINAL
ftr-497	82	2	3	CARDINAL
ftr-497	82	3	10	CARDINAL
ftr-497	85	1	1:7	CARDINAL
ftr-497	90	1	1	CARDINAL
ftr-497	91	1	1916	DATE
ftr-497	93	1	2	CARDINAL
ftr-497	93	2	11	CARDINAL
ftr-497	94	1	1916	DATE
ftr-497	96	1	64	CARDINAL
ftr-497	96	2	39	CARDINAL
ftr-497	97	1	756	CARDINAL
ftr-497	98	1	777-80	CARDINAL
ftr-497	99	1	12	CARDINAL
ftr-497	101	1	922	CARDINAL
ftr-497	101	2	64th	CARDINAL
ftr-497	103	1	1-5	CARDINAL
ftr-497	105	1	793	CARDINAL
ftr-497	105	2	64th	CARDINAL
ftr-497	106	1	1-4	CARDINAL
ftr-497	106	2	93	CARDINAL
ftr-497	106	3	u.s.	GPE
ftr-497	106	4	1909-1950	DATE
ftr-497	107	1	1979	DATE
ftr-497	108	1	between october 19 and november 3, 1925	DATE
ftr-497	108	2	7	CARDINAL
ftr-497	108	3	u.s.	GPE
ftr-497	108	4	1909-1950	DATE
ftr-497	108	5	293-510	CARDINAL
ftr-497	109	1	ramseyer	PERSON
ftr-497	109	2	iowa	GPE
ftr-497	109	3	andrew carnegie	PERSON
ftr-497	110	1	398418	DATE
ftr-497	113	1	1926	DATE
ftr-497	115	1	69-20	CARDINAL
ftr-497	115	2	300-325	CARDINAL
ftr-497	115	3	44	CARDINAL
ftr-497	116	1	9	CARDINAL
ftr-497	116	2	97	CARDINAL
ftr-497	116	3	u.s.	GPE
ftr-497	116	4	19091950	DATE
ftr-497	116	5	67-87	DATE
ftr-497	118	1	1	CARDINAL
ftr-497	119	1	14-15	CARDINAL
ftr-497	119	2	97	CARDINAL
ftr-497	119	3	u.s.	GPE
ftr-497	119	4	1909-1950	DATE
ftr-497	120	1	between october 31	DATE
ftr-497	120	2	november 10, 1927	DATE
ftr-497	120	3	william c. roberts	PERSON
ftr-497	120	4	the american federation of labor	ORG
ftr-497	120	5	chester h. gray	PERSON
ftr-497	120	6	the american farm bureau federation	ORG
ftr-497	120	7	ramseyer	PERSON
ftr-497	120	8	8	CARDINAL
ftr-497	120	9	u.s.	GPE
ftr-497	120	10	1909-1950	DATE
ftr-497	120	11	747-75	PRODUCT
ftr-497	121	1	1932	DATE
ftr-497	124	1	72	CARDINAL
ftr-497	125	1	47	CARDINAL
ftr-497	125	2	169	CARDINAL
ftr-497	125	3	9	CARDINAL
ftr-497	125	4	u.s.	GPE
ftr-497	125	5	1909-1950	DATE
ftr-497	125	6	427	CARDINAL
ftr-497	125	7	ramseyer	PERSON
ftr-497	126	1	1932	DATE
ftr-497	127	1	1932	DATE
ftr-497	127	2	§§ 401-509	ORG
ftr-497	128	1	the years	DATE
ftr-497	129	1	george cooper	PERSON
ftr-497	131	1	1977	DATE
ftr-497	132	1	l. rev	PERSON
ftr-497	133	1	1977	DATE
ftr-497	133	2	joel c. dobris	PERSON
ftr-497	134	1	35	CARDINAL
ftr-497	134	2	1215	CARDINAL
ftr-497	134	3	1984	DATE
ftr-497	134	4	joseph m. dodge	PERSON
ftr-497	134	5	91	CARDINAL
ftr-497	135	1	l. rev	PERSON
ftr-497	135	2	1177	CARDINAL
ftr-497	135	3	1978	DATE
ftr-497	135	4	charles 0	PERSON
ftr-497	136	1	galvin	ORG
ftr-497	136	2	52	CARDINAL
ftr-497	136	3	1413	CARDINAL
ftr-497	136	4	sept. 16, 1991	DATE
ftr-497	136	5	michael j. graetz	PERSON
ftr-497	136	6	93	CARDINAL
ftr-497	136	7	yale l. j. 259	PERSON
ftr-497	136	8	1983	DATE
ftr-497	136	9	harry l. gutman	PERSON
ftr-497	136	10	erta	DATE
ftr-497	136	11	69 va	GPE
ftr-497	137	1	l. rev	PERSON
ftr-497	137	2	1183	CARDINAL
ftr-497	137	3	1983	DATE
ftr-497	137	4	david m. hudson	PERSON
ftr-497	137	5	19931	DATE
ftr-497	137	6	florida	GPE
ftr-497	137	7	the three years	DATE
ftr-497	137	8	the three years	DATE
ftr-497	138	1	3	CARDINAL
ftr-497	138	2	the date six months	DATE
ftr-497	139	1	4	CARDINAL
ftr-497	139	2	600,000.5	MONEY
ftr-497	139	3	19	CARDINAL
ftr-497	139	4	willamette l. rev	PERSON
ftr-497	139	5	1 (	CARDINAL
ftr-497	140	1	thomas a. robinson	PERSON
ftr-497	140	2	1 am	TIME
ftr-497	141	1	25	CARDINAL
ftr-497	141	2	1982	DATE
ftr-497	141	3	g.p.	PERSON
ftr-497	142	1	117	CARDINAL
ftr-497	143	1	598	CARDINAL
ftr-497	143	2	1978	DATE
ftr-497	145	1	13	CARDINAL
ftr-497	145	2	irc §§	ORG
ftr-497	145	3	2031	CARDINAL
ftr-497	145	4	2033-2045	CARDINAL
ftr-497	145	5	2051	DATE
ftr-497	146	1	section 2001(a	LAW
ftr-497	146	2	the united states	GPE
ftr-497	147	1	section 2051	LAW
ftr-497	147	2	2053-56	CARDINAL
ftr-497	149	1	2033	CARDINAL
ftr-497	150	1	2036	CARDINAL
ftr-497	150	2	5%	PERCENT
ftr-497	151	1	2040	CARDINAL
ftr-497	151	2	2042	CARDINAL
ftr-497	151	3	first	ORDINAL
ftr-497	153	1	stephens	PERSON
ftr-497	154	1	supra	PERSON
ftr-497	154	2	3	CARDINAL
ftr-497	154	3	4.08	CARDINAL
ftr-497	154	4	14	CARDINAL
ftr-497	155	1	2031	CARDINAL
ftr-497	155	2	2032	CARDINAL
ftr-497	157	1	supra	PERSON
ftr-497	157	2	2	CARDINAL
ftr-497	158	1	20.2031-1(b	CARDINAL
ftr-497	159	1	15	CARDINAL
ftr-497	159	2	irc §§	ORG
ftr-497	159	3	2001	DATE
ftr-497	159	4	2010	DATE
ftr-497	160	1	section 2010	DATE
ftr-497	160	2	the united states	GPE
ftr-497	160	3	192,800	MONEY
ftr-497	161	1	up to $600,000	MONEY
ftr-497	162	1	50,000	MONEY
ftr-497	163	1	1916	DATE
ftr-497	165	1	64	CARDINAL
ftr-497	165	2	271	CARDINAL
ftr-497	165	3	203	CARDINAL
ftr-497	165	4	39	CARDINAL
ftr-497	166	1	756	CARDINAL
ftr-497	168	1	fifty percent	PERCENT
ftr-497	169	1	6	CARDINAL
ftr-497	169	2	an additional five percent	PERCENT
ftr-497	169	3	between $10 million and $18.34 million	MONEY
ftr-497	169	4	s192,800	CARDINAL
ftr-497	169	5	$2.5 million	MONEY
ftr-497	170	1	7	CARDINAL
ftr-497	171	1	two	CARDINAL
ftr-497	171	2	1932	DATE
ftr-497	171	3	8	CARDINAL
ftr-497	171	4	1986	DATE
ftr-497	171	5	more than one	CARDINAL
ftr-497	172	1	9	CARDINAL
ftr-497	174	1	600,000	MONEY
ftr-497	174	2	thirty-seven percent	PERCENT
ftr-497	174	3	fifty percent	PERCENT
ftr-497	174	4	over $2.5 million.20	MONEY
ftr-497	174	5	as much as one-half	CARDINAL
ftr-497	175	1	seventy-five	CARDINAL
ftr-497	175	2	congress	ORG
ftr-497	176	1	103d	CARDINAL
ftr-497	176	2	2d	DATE
ftr-497	177	1	1993	DATE
ftr-497	177	2	s. 531	PERSON
ftr-497	177	3	103d	CARDINAL
ftr-497	177	4	1st	ORDINAL
ftr-497	178	1	1993	DATE
ftr-497	179	1	4848	DATE
ftr-497	179	2	102d	CARDINAL
ftr-497	179	3	2d	DATE
ftr-497	180	1	1992	DATE
ftr-497	181	1	16	CARDINAL
ftr-497	182	1	2001(c)(1	CARDINAL
ftr-497	183	1	10%	PERCENT
ftr-497	183	2	1916	DATE
ftr-497	183	3	77%	PERCENT
ftr-497	183	4	1954	DATE
ftr-497	184	1	1916	DATE
ftr-497	185	1	201	CARDINAL
ftr-497	186	1	irc § 2001	ORG
ftr-497	186	2	1954	DATE
ftr-497	187	1	3	CARDINAL
ftr-497	187	2	17	CARDINAL
ftr-497	188	1	2001(c)(3	CARDINAL
ftr-497	189	1	five percent	PERCENT
ftr-497	189	2	between $10,000,000 and $18,340,000	MONEY
ftr-497	190	1	1987	DATE
ftr-497	192	1	100-203	CARDINAL
ftr-497	193	1	10401(b)(l	CARDINAL
ftr-497	193	2	1987	DATE
ftr-497	194	1	100-391	CARDINAL
ftr-497	194	2	100th	ORDINAL
ftr-497	195	1	1987	DATE
ftr-497	197	1	18	CARDINAL
ftr-497	197	2	11	CARDINAL
ftr-497	199	1	192,800	MONEY
ftr-497	199	2	s600,000	ORG
ftr-497	200	1	irc §§ 2001(c	ORG
ftr-497	200	2	2010	DATE
ftr-497	202	1	over $600,000	MONEY
ftr-497	202	2	37%	PERCENT
ftr-497	202	3	50%	PERCENT
ftr-497	202	4	over $2,500,000	MONEY
ftr-497	203	1	irc § 2001(c	ORG
ftr-497	204	1	21	CARDINAL
ftr-497	205	1	50%	PERCENT
ftr-497	206	1	irc §§ 2001(c	ORG
ftr-497	207	1	2641	CARDINAL
ftr-497	209	1	2611	CARDINAL
ftr-497	209	2	2622(a	CARDINAL
ftr-497	210	1	50%	PERCENT
ftr-497	210	2	19931	DATE
ftr-497	210	3	florida	GPE
ftr-497	211	1	2	CARDINAL
ftr-497	211	2	four	CARDINAL
ftr-497	212	1	first	ORDINAL
ftr-497	213	1	23	CARDINAL
ftr-497	213	2	survivor.24	ORG
ftr-497	213	3	500,000	MONEY
ftr-497	214	1	500,000	MONEY
ftr-497	214	2	500,000	MONEY
ftr-497	214	3	50%	PERCENT
ftr-497	214	4	250,000	MONEY
ftr-497	215	1	500,000	MONEY
ftr-497	215	2	250,000	MONEY
ftr-497	215	3	75%	PERCENT
ftr-497	215	4	1,000,000	MONEY
ftr-497	216	1	22	CARDINAL
ftr-497	216	2	2056	DATE
ftr-497	216	3	2056a	DATE
ftr-497	217	1	section 2056(a	LAW
ftr-497	217	2	section 2056(c	LAW
ftr-497	218	1	one	CARDINAL
ftr-497	218	2	three	CARDINAL
ftr-497	218	3	section 2056(b	LAW
ftr-497	219	1	the united states	GPE
ftr-497	219	2	the united states	GPE
ftr-497	220	1	section 2056(d)(2	LAW
ftr-497	220	2	section 2056a	LAW
ftr-497	221	1	at least one	CARDINAL
ftr-497	221	2	the united states	GPE
ftr-497	222	1	trustee	ORG
ftr-497	223	1	23	CARDINAL
ftr-497	224	1	section 2056(a	LAW
ftr-497	225	1	24	CARDINAL
ftr-497	227	1	first	ORDINAL
ftr-497	229	1	1981	DATE
ftr-497	229	2	23134	DATE
ftr-497	229	3	1980-1981	DATE
ftr-497	229	4	1369	CARDINAL
ftr-497	229	5	1602	CARDINAL
ftr-497	229	6	1982	DATE
ftr-497	232	1	first	ORDINAL
ftr-497	233	1	first	ORDINAL
ftr-497	233	2	section 2033	LAW
ftr-497	234	1	one	CARDINAL
ftr-497	235	1	20.2056(e)-2(b)(1	CARDINAL
ftr-497	235	2	second	ORDINAL
ftr-497	235	3	third	ORDINAL
ftr-497	235	4	1:7	CARDINAL
ftr-497	237	1	second	ORDINAL
ftr-497	238	1	6	CARDINAL
ftr-497	239	1	third	ORDINAL
ftr-497	239	2	192,800	MONEY
ftr-497	239	3	section 2041	LAW
ftr-497	240	1	25	CARDINAL
ftr-497	240	2	section 2055	LAW
ftr-497	241	1	26	CARDINAL
ftr-497	243	1	section 2055(e)(2	LAW
ftr-497	244	1	annually	DATE
ftr-497	247	1	irc	PERSON
ftr-497	249	1	d.	NORP
ftr-497	251	1	501(c)(3	CARDINAL
ftr-497	251	2	2055	CARDINAL
ftr-497	256	1	4940(c)(3	CARDINAL
ftr-497	256	2	4941	DATE
ftr-497	256	3	d)(2)(e	ORG
ftr-497	257	1	53.4940-1	CARDINAL
ftr-497	259	1	d.	NORP
ftr-497	259	2	bruce g. hopkins	PERSON
ftr-497	259	3	217-19	CARDINAL
ftr-497	259	4	4th	ORDINAL
ftr-497	259	5	1983	DATE
ftr-497	261	1	one	CARDINAL
ftr-497	262	1	19931	DATE
ftr-497	262	2	florida	GPE
ftr-497	262	3	2	CARDINAL
ftr-497	264	1	28	CARDINAL
ftr-497	264	2	192,800	MONEY
ftr-497	264	3	600,000	MONEY
ftr-497	265	1	one	CARDINAL
ftr-497	265	2	$1.2 million	MONEY
ftr-497	265	3	five percent	PERCENT
ftr-497	265	4	over $10 million	MONEY
ftr-497	265	5	fourth	ORDINAL
ftr-497	266	1	27	CARDINAL
ftr-497	267	1	2010	DATE
ftr-497	268	1	28	CARDINAL
ftr-497	269	1	51	CARDINAL
ftr-497	270	1	29	CARDINAL
ftr-497	271	1	over $500,000	MONEY
ftr-497	271	2	750,000	MONEY
ftr-497	271	3	155,800	MONEY
ftr-497	271	4	37%	PERCENT
ftr-497	271	5	over $500,000	MONEY
ftr-497	272	1	192,800	MONEY
ftr-497	272	2	500,000	MONEY
ftr-497	272	3	37,000	MONEY
ftr-497	273	1	37,000	MONEY
ftr-497	273	2	37%	PERCENT
ftr-497	273	3	another $100,000	MONEY
ftr-497	273	4	600,000	MONEY
ftr-497	274	1	irc §§	ORG
ftr-497	274	2	2001	DATE
ftr-497	274	3	2010	DATE
ftr-497	275	1	30	CARDINAL
ftr-497	276	1	s.	PERSON
ftr-497	278	1	144	CARDINAL
ftr-497	279	1	124	CARDINAL
ftr-497	279	2	1981	DATE
ftr-497	279	3	1981	DATE
ftr-497	279	4	u.s.c.c.a.n.	LAW
ftr-497	280	1	226	CARDINAL
ftr-497	281	1	1981	DATE
ftr-497	281	2	227	CARDINAL
ftr-497	281	3	1980-1981	DATE
ftr-497	281	4	1369	DATE
ftr-497	281	5	1598	CARDINAL
ftr-497	281	6	west 1982	DATE
ftr-497	282	1	31	CARDINAL
ftr-497	283	1	600,000	MONEY
ftr-497	285	1	w	ORG
ftr-497	285	2	w	ORG
ftr-497	285	3	1,200,000	MONEY
ftr-497	285	4	first	ORDINAL
ftr-497	286	1	w	NORP
ftr-497	286	2	one-half	CARDINAL
ftr-497	286	3	one-half	CARDINAL
ftr-497	287	1	600,000	MONEY
ftr-497	287	2	1,200,000	MONEY
ftr-497	288	1	600,000	MONEY
ftr-497	288	2	first	ORDINAL
ftr-497	288	3	first	ORDINAL
ftr-497	288	4	600,000	MONEY
ftr-497	289	1	600,000	MONEY
ftr-497	289	2	first	ORDINAL
ftr-497	290	1	600,000	MONEY
ftr-497	291	1	1,200,000	MONEY
ftr-497	292	1	first	ORDINAL
ftr-497	294	1	first	ORDINAL
ftr-497	294	2	robert b. smith	PERSON
ftr-497	294	3	39	CARDINAL
ftr-497	294	4	fla	GPE
ftr-497	295	1	l. rev	PERSON
ftr-497	295	2	1153	CARDINAL
ftr-497	295	3	1987	DATE
ftr-497	296	1	32	CARDINAL
ftr-497	297	1	supra	PERSON
ftr-497	297	2	17	CARDINAL
ftr-497	298	1	1:7	CARDINAL
ftr-497	302	1	1. 1932	DATE
ftr-497	302	2	1916	DATE
ftr-497	302	3	it.3	ORG
ftr-497	303	1	lifetime	DATE
ftr-497	304	1	between 1916 and 1932	DATE
ftr-497	305	1	1932	DATE
ftr-497	305	2	congress	ORG
ftr-497	308	1	33	CARDINAL
ftr-497	309	1	56	CARDINAL
ftr-497	310	1	34	CARDINAL
ftr-497	311	1	1916	DATE
ftr-497	312	1	200-212	CARDINAL
ftr-497	312	2	1924	DATE
ftr-497	313	1	319-324	CARDINAL
ftr-497	314	1	43	CARDINAL
ftr-497	315	1	253	CARDINAL
ftr-497	315	2	313	CARDINAL
ftr-497	315	3	stephens	PERSON
ftr-497	315	4	supra	PERSON
ftr-497	315	5	3	CARDINAL
ftr-497	315	6	35	DATE
ftr-497	316	1	319	CARDINAL
ftr-497	316	2	324	CARDINAL
ftr-497	316	3	1924	DATE
ftr-497	316	4	congress	ORG
ftr-497	316	5	section 1200	LAW
ftr-497	316	6	1926	DATE
ftr-497	317	1	congress	ORG
ftr-497	317	2	two years	DATE
ftr-497	319	1	1926	DATE
ftr-497	321	1	heiner v. donnan	PERSON
ftr-497	321	2	285	CARDINAL
ftr-497	321	3	u.s.	GPE
ftr-497	322	1	36	CARDINAL
ftr-497	323	1	1932	DATE
ftr-497	323	2	§	ORG
ftr-497	323	3	501-31	DATE
ftr-497	324	1	2501-2524	CARDINAL
ftr-497	325	1	37	DATE
ftr-497	325	2	stephens	PERSON
ftr-497	325	3	supra	PERSON
ftr-497	325	4	3	CARDINAL
ftr-497	325	5	38	DATE
ftr-497	326	1	2501	CARDINAL
ftr-497	326	2	branley v. mccaughn	PERSON
ftr-497	327	1	280	CARDINAL
ftr-497	327	2	u.s. 124 (	GPE
ftr-497	327	3	1929	DATE
ftr-497	327	4	1924	DATE
ftr-497	328	1	1924	DATE
ftr-497	328	2	1993	DATE
ftr-497	328	3	florida	GPE
ftr-497	328	4	one	CARDINAL
ftr-497	328	5	one	CARDINAL
ftr-497	329	1	1932	DATE
ftr-497	330	1	nearly forty-five years	DATE
ftr-497	330	2	3	CARDINAL
ftr-497	330	3	1932	DATE
ftr-497	330	4	1977	DATE
ftr-497	331	1	39	CARDINAL
ftr-497	332	1	one	CARDINAL
ftr-497	334	1	1380	CARDINAL
ftr-497	334	2	94th	LAW
ftr-497	335	1	10-15	CARDINAL
ftr-497	335	2	1976	DATE
ftr-497	335	3	1976-3	DATE
ftr-497	335	4	744	CARDINAL
ftr-497	336	1	40	DATE
ftr-497	337	1	39	CARDINAL
ftr-497	339	1	10%	PERCENT
ftr-497	339	2	20%	PERCENT
ftr-497	339	3	30%	PERCENT
ftr-497	339	4	40%	PERCENT
ftr-497	339	5	50%	PERCENT
ftr-497	339	6	lifetime	DATE
ftr-497	339	7	50%	PERCENT
ftr-497	339	8	50%	PERCENT
ftr-497	340	1	10-50%	PERCENT
ftr-497	341	1	one	CARDINAL
ftr-497	343	1	41	CARDINAL
ftr-497	344	1	1932	DATE
ftr-497	344	2	502	CARDINAL
ftr-497	344	3	§ 2502(a	ORG
ftr-497	345	1	42	DATE
ftr-497	346	1	2501(a)(1	MONEY
ftr-497	346	2	2	CARDINAL
ftr-497	347	1	43	CARDINAL
ftr-497	348	1	section 401	LAW
ftr-497	348	2	section 502	LAW
ftr-497	348	3	1932	DATE
ftr-497	349	1	sections 2001	DATE
ftr-497	349	2	section 2502	LAW
ftr-497	349	3	1954	DATE
ftr-497	349	4	1976	DATE
ftr-497	351	1	1:7	CARDINAL
ftr-497	351	2	annual	DATE
ftr-497	353	1	2	CARDINAL
ftr-497	353	2	1976	DATE
ftr-497	353	3	the tax reform act of	LAW
ftr-497	353	4	1976	DATE
ftr-497	353	5	congress	ORG
ftr-497	354	1	first	ORDINAL
ftr-497	355	1	second	ORDINAL
ftr-497	355	2	1976	DATE
ftr-497	355	3	death.46	ORG
ftr-497	355	4	equity.48	NORP
ftr-497	355	5	pre-1976	DATE
ftr-497	357	1	3	CARDINAL
ftr-497	357	2	1976	DATE
ftr-497	357	3	up to fifty	CARDINAL
ftr-497	357	4	44	DATE
ftr-497	358	1	1932 through 1976	DATE
ftr-497	359	1	lifetime	DATE
ftr-497	359	2	s250,000	PRODUCT
ftr-497	360	1	250,000	MONEY
ftr-497	360	2	500,000	MONEY
ftr-497	360	3	s250,000	PRODUCT
ftr-497	360	4	500,000	MONEY
ftr-497	361	1	45	CARDINAL
ftr-497	361	2	1976	DATE
ftr-497	361	3	2001(a)(1	CARDINAL
ftr-497	361	4	90	CARDINAL
ftr-497	362	1	1846	DATE
ftr-497	363	1	46	DATE
ftr-497	365	1	44	CARDINAL
ftr-497	365	2	1976	DATE
ftr-497	365	3	250,000	MONEY
ftr-497	365	4	500,000	MONEY
ftr-497	366	1	1976	DATE
ftr-497	366	2	only one	CARDINAL
ftr-497	367	1	irc §§ 2001(c	ORG
ftr-497	367	2	2502	CARDINAL
ftr-497	368	1	500,000	MONEY
ftr-497	368	2	250,000	MONEY
ftr-497	368	3	500,000	MONEY
ftr-497	368	4	750,000	MONEY
ftr-497	370	1	750,000	MONEY
ftr-497	371	1	250,000	MONEY
ftr-497	372	1	irc § 2001	ORG
ftr-497	373	1	500,000	MONEY
ftr-497	375	1	lifetime	DATE
ftr-497	376	1	48	DATE
ftr-497	378	1	94-1380	CARDINAL
ftr-497	378	2	94th	LAW
ftr-497	378	3	2d	CARDINAL
ftr-497	379	1	10-15	CARDINAL
ftr-497	379	2	1976-3	DATE
ftr-497	379	3	744	CARDINAL
ftr-497	380	1	49	DATE
ftr-497	381	1	irc § 2502(a	ORG
ftr-497	381	2	section 2001(c	LAW
ftr-497	382	1	19931	DATE
ftr-497	382	2	florida	GPE
ftr-497	384	1	first	ORDINAL
ftr-497	384	2	192,800	MONEY
ftr-497	384	3	600,000	MONEY
ftr-497	386	1	annual	DATE
ftr-497	386	2	50	CARDINAL
ftr-497	387	1	irc §§ 2522	ORG
ftr-497	387	2	2523	CARDINAL
ftr-497	387	3	2505	DATE
ftr-497	387	4	192,800	MONEY
ftr-497	388	1	51	CARDINAL
ftr-497	391	1	192,800	MONEY
ftr-497	391	2	section 2503	LAW
ftr-497	395	1	52	CARDINAL
ftr-497	397	1	53	DATE
ftr-497	398	1	section 213(d)(1	LAW
ftr-497	398	2	1	CARDINAL
ftr-497	399	1	50	MONEY
ftr-497	400	1	213(d)(2	CARDINAL
ftr-497	402	1	irc § 213(b	ORG
ftr-497	405	1	1:7	CARDINAL
ftr-497	406	1	up to $10,000	MONEY
ftr-497	407	1	1976	DATE
ftr-497	407	2	three	CARDINAL
ftr-497	408	1	a. renoval	PERSON
ftr-497	409	1	55	CARDINAL
ftr-497	415	1	54	CARDINAL
ftr-497	417	1	55	CARDINAL
ftr-497	421	1	2031	CARDINAL
ftr-497	422	1	20.2031-1	CARDINAL
ftr-497	423	1	post-1976	DATE
ftr-497	424	1	51	CARDINAL
ftr-497	425	1	three years	DATE
ftr-497	426	1	2035(d)(2	CARDINAL
ftr-497	427	1	56	CARDINAL
ftr-497	432	1	57	DATE
ftr-497	433	1	58	CARDINAL
ftr-497	434	1	three years	DATE
ftr-497	435	1	irc § 2035(c	ORG
ftr-497	437	1	d.	NORP
ftr-497	439	1	50%	PERCENT
ftr-497	440	1	1993	DATE
ftr-497	440	2	florida	GPE
ftr-497	440	3	third	ORDINAL
ftr-497	440	4	annual	DATE
ftr-497	441	1	a per year	DATE
ftr-497	442	1	nine	CARDINAL
ftr-497	442	2	10,000	MONEY
ftr-497	442	3	each year	DATE
ftr-497	442	4	90,000	MONEY
ftr-497	443	1	10,000	MONEY
ftr-497	443	2	each year	DATE
ftr-497	443	3	20,000	MONEY
ftr-497	444	1	one	CARDINAL
ftr-497	444	2	two	CARDINAL
ftr-497	444	3	20,000	MONEY
ftr-497	444	4	20,000	MONEY
ftr-497	444	5	20,000	MONEY
ftr-497	444	6	10,000	MONEY
ftr-497	446	1	annual	DATE
ftr-497	446	2	second	ORDINAL
ftr-497	446	3	first	ORDINAL
ftr-497	448	1	$2 million	MONEY
ftr-497	448	2	$1 million	MONEY
ftr-497	449	1	$2 million	MONEY
ftr-497	449	2	50%	PERCENT
ftr-497	449	3	$1 million	MONEY
ftr-497	449	4	$1 million	MONEY
ftr-497	450	1	$1 million	MONEY
ftr-497	450	2	only $500,000	MONEY
ftr-497	451	1	fifty percent	PERCENT
ftr-497	451	2	$1 million	MONEY
ftr-497	451	3	three years	DATE
ftr-497	452	1	500,000	MONEY
ftr-497	452	2	$1 million	MONEY
ftr-497	454	1	first	ORDINAL
ftr-497	455	1	second	ORDINAL
ftr-497	456	1	1014	PRODUCT
ftr-497	458	1	irc	PERSON
ftr-497	458	2	1015(d	CARDINAL
ftr-497	459	1	59	CARDINAL
ftr-497	460	1	one	CARDINAL
ftr-497	460	2	one-half	CARDINAL
ftr-497	460	3	annually	DATE
ftr-497	460	4	the year	DATE
ftr-497	462	1	60	CARDINAL
ftr-497	462	2	section 2503(b	LAW
ftr-497	462	3	10,000	MONEY
ftr-497	462	4	a year	DATE
ftr-497	463	1	1:7	CARDINAL
ftr-497	467	1	61	CARDINAL
ftr-497	467	2	one	CARDINAL
ftr-497	468	1	1976	DATE
ftr-497	468	2	congress	ORG
ftr-497	468	3	1986	DATE
ftr-497	468	4	4	CARDINAL
ftr-497	468	5	fifty percent	PERCENT
ftr-497	468	6	more than one	CARDINAL
ftr-497	468	7	61	CARDINAL
ftr-497	470	1	section 2651(d	LAW
ftr-497	471	1	62	CARDINAL
ftr-497	475	1	21 years	DATE
ftr-497	475	2	as high as three	CARDINAL
ftr-497	478	1	2041(b)(1	CARDINAL
ftr-497	479	1	2041	CARDINAL
ftr-497	482	1	63	CARDINAL
ftr-497	482	2	1976	DATE
ftr-497	482	3	§ 2006(a	ORG
ftr-497	482	4	1976	DATE
ftr-497	483	1	64	CARDINAL
ftr-497	484	1	1986	DATE
ftr-497	484	2	§ 1433(c	ORG
ftr-497	484	3	100	CARDINAL
ftr-497	485	1	2731	CARDINAL
ftr-497	488	1	19931	DATE
ftr-497	488	2	florida	GPE
ftr-497	488	3	only one	CARDINAL
ftr-497	488	4	died.66	ORG
ftr-497	488	5	more than one	CARDINAL
ftr-497	488	6	persons.68	NORP
ftr-497	488	7	first	ORDINAL
ftr-497	489	1	three	CARDINAL
ftr-497	489	2	$1 million	MONEY
ftr-497	489	3	transfers7	ORG
ftr-497	490	1	gstt	PERSON
ftr-497	490	2	gstt	PERSON
ftr-497	490	3	66	CARDINAL
ftr-497	491	1	2601,2611-2613	CARDINAL
ftr-497	491	2	2641(a)(1	CARDINAL
ftr-497	493	1	gstr	ORG
ftr-497	493	2	50%	PERCENT
ftr-497	494	1	gstt	PERSON
ftr-497	494	2	less than 50%	PERCENT
ftr-497	495	1	four-fifths	CARDINAL
ftr-497	495	2	gstt	PERSON
ftr-497	495	3	four-fifths	CARDINAL
ftr-497	495	4	50%	PERCENT
ftr-497	495	5	40%	PERCENT
ftr-497	496	1	67	CARDINAL
ftr-497	498	1	1,000,000	MONEY
ftr-497	499	1	1,000,000	MONEY
ftr-497	499	2	gstt	PERSON
ftr-497	499	3	only $250,000	MONEY
ftr-497	500	1	an additional $350,000	MONEY
ftr-497	502	1	gstt	PERSON
ftr-497	502	2	500,000	MONEY
ftr-497	503	1	500,000	MONEY
ftr-497	504	1	34%	PERCENT
ftr-497	504	2	between 34% and 50%	PERCENT
ftr-497	505	1	68	CARDINAL
ftr-497	505	2	irc §§ 2612(c	ORG
ftr-497	505	3	2613(a	CARDINAL
ftr-497	505	4	261	CARDINAL
ftr-497	507	1	2612(c)(1	CARDINAL
ftr-497	508	1	69	CARDINAL
ftr-497	510	1	2623	DATE
ftr-497	513	1	2515	CARDINAL
ftr-497	514	1	70	DATE
ftr-497	515	1	263	CARDINAL
ftr-497	516	1	71	CARDINAL
ftr-497	516	2	2632.	DATE
ftr-497	517	1	72	DATE
ftr-497	518	1	2612(c)(2	CARDINAL
ftr-497	519	1	73	CARDINAL
ftr-497	521	1	1:7	CARDINAL
ftr-497	522	1	10,000	MONEY
ftr-497	523	1	74	CARDINAL
ftr-497	525	1	the united states	GPE
ftr-497	525	2	fifty percent	PERCENT
ftr-497	528	1	gstr	ORG
ftr-497	528	2	one	CARDINAL
ftr-497	530	1	two	CARDINAL
ftr-497	531	1	years	DATE
ftr-497	531	2	congress	ORG
ftr-497	532	1	annual	DATE
ftr-497	532	2	10,000	MONEY
ftr-497	532	3	20,000	MONEY
ftr-497	532	4	74	CARDINAL
ftr-497	533	1	d.	NORP
ftr-497	533	2	section 2503(b	LAW
ftr-497	533	3	10,000	MONEY
ftr-497	534	1	75	CARDINAL
ftr-497	535	1	2642(c)(2	CARDINAL
ftr-497	536	1	76	DATE
ftr-497	537	1	section 2503(e	LAW
ftr-497	539	1	supra	PERSON
ftr-497	539	2	12	CARDINAL
ftr-497	541	1	1976	DATE
ftr-497	541	2	1981	DATE
ftr-497	541	3	congress	ORG
ftr-497	541	4	s60,000	ORG
ftr-497	542	1	77%	PERCENT
ftr-497	542	2	1975	DATE
ftr-497	542	3	50%	PERCENT
ftr-497	542	4	1993	DATE
ftr-497	543	1	27012704	DATE
ftr-497	543	2	five percent	PERCENT
ftr-497	544	1	19931	DATE
ftr-497	544	2	florida	GPE
ftr-497	548	1	annual	DATE
ftr-497	548	2	gstt	PERSON
ftr-497	549	1	annual	DATE
ftr-497	549	2	the united states	GPE
ftr-497	549	3	congress	ORG
ftr-497	550	1	the years	DATE
ftr-497	552	1	1	CARDINAL
ftr-497	553	1	annual	DATE
ftr-497	553	2	1932	DATE
ftr-497	553	3	9	CARDINAL
ftr-497	553	4	one	CARDINAL
ftr-497	553	5	the calendar year	DATE
ftr-497	553	6	$[	MONEY
ftr-497	553	7	5],000	CARDINAL
ftr-497	553	8	year	DATE
ftr-497	554	1	christmas	DATE
ftr-497	554	2	0 79	DATE
ftr-497	555	1	1932	DATE
ftr-497	556	1	80	CARDINAL
ftr-497	557	1	s.	PERSON
ftr-497	559	1	665	CARDINAL
ftr-497	559	2	72d cong.	GPE
ftr-497	560	1	41 (1932	DATE
ftr-497	560	2	1939-1	DATE
ftr-497	560	3	2	CARDINAL
ftr-497	560	4	496	CARDINAL
ftr-497	560	5	525	CARDINAL
ftr-497	561	1	1:7	CARDINAL
ftr-497	562	1	annually	DATE
ftr-497	563	1	5,000	MONEY
ftr-497	563	2	1932	DATE
ftr-497	564	1	the year	DATE
ftr-497	564	2	5,000	MONEY
ftr-497	565	1	the year	DATE
ftr-497	565	2	5,000	MONEY
ftr-497	565	3	annual	DATE
ftr-497	566	1	5,000	MONEY
ftr-497	566	2	1932-38	DATE
ftr-497	567	1	years 1939 through 1942	DATE
ftr-497	567	2	4,000,8	MONEY
ftr-497	567	3	1942	DATE
ftr-497	567	4	3,000.82	MONEY
ftr-497	567	5	5,000	MONEY
ftr-497	567	6	congress	ORG
ftr-497	568	1	congress	ORG
ftr-497	569	1	congress	ORG
ftr-497	569	2	1942	DATE
ftr-497	569	3	1981	DATE
ftr-497	570	1	6	CARDINAL
ftr-497	570	2	3,000	MONEY
ftr-497	570	3	10,000	MONEY
ftr-497	570	4	2	CARDINAL
ftr-497	571	1	changes.-erta	PERSON
ftr-497	571	2	first	ORDINAL
ftr-497	571	3	reagan	PERSON
ftr-497	572	1	81	CARDINAL
ftr-497	573	1	2330	CARDINAL
ftr-497	573	2	75th	LAW
ftr-497	573	3	3d	CARDINAL
ftr-497	574	1	17 (1938	DATE
ftr-497	575	1	1939-1	DATE
ftr-497	575	2	2	CARDINAL
ftr-497	575	3	817	CARDINAL
ftr-497	575	4	830	CARDINAL
ftr-497	576	1	82	CARDINAL
ftr-497	578	1	77th	ORDINAL
ftr-497	579	1	37 (1942	DATE
ftr-497	579	2	1942-1	DATE
ftr-497	579	3	372	CARDINAL
ftr-497	579	4	403	CARDINAL
ftr-497	580	1	83	CARDINAL
ftr-497	581	1	1860	DATE
ftr-497	582	1	75th	LAW
ftr-497	582	2	3d	CARDINAL
ftr-497	583	1	61 (1938	DATE
ftr-497	584	1	1939-1	DATE
ftr-497	584	2	2	CARDINAL
ftr-497	584	3	728	CARDINAL
ftr-497	584	4	772	CARDINAL
ftr-497	584	5	84	CARDINAL
ftr-497	585	1	82	CARDINAL
ftr-497	585	2	85	CARDINAL
ftr-497	587	1	30	CARDINAL
ftr-497	588	1	273	CARDINAL
ftr-497	589	1	1980-81	DATE
ftr-497	589	2	1369	DATE
ftr-497	589	3	1644	CARDINAL
ftr-497	589	4	west 1982	DATE
ftr-497	590	1	87	CARDINAL
ftr-497	591	1	1981	DATE
ftr-497	592	1	l. no.97-24	PERSON
ftr-497	593	1	95	CARDINAL
ftr-497	594	1	172	CARDINAL
ftr-497	594	2	319	CARDINAL
ftr-497	596	1	19931	DATE
ftr-497	596	2	florida	GPE
ftr-497	596	3	americans	NORP
ftr-497	597	1	8	CARDINAL
ftr-497	597	2	600,000	MONEY
ftr-497	599	1	first	ORDINAL
ftr-497	600	1	over $600,000	MONEY
ftr-497	600	2	$1.2 million	MONEY
ftr-497	600	3	seventy percent	PERCENT
ftr-497	600	4	88	CARDINAL
ftr-497	602	1	30	CARDINAL
ftr-497	602	2	5	CARDINAL
ftr-497	602	3	17	DATE
ftr-497	602	4	20	DATE
ftr-497	602	5	72	DATE
ftr-497	602	6	98	DATE
ftr-497	602	7	1980-81	DATE
ftr-497	602	8	1369	DATE
ftr-497	602	9	1379-81, 1391	DATE
ftr-497	602	10	1394	DATE
ftr-497	602	11	1441	DATE
ftr-497	602	12	1467	DATE
ftr-497	602	13	west 1982	DATE
ftr-497	603	1	89	CARDINAL
ftr-497	604	1	ronald reagan	PERSON
ftr-497	605	1	john m. berry	PERSON
ftr-497	606	1	july 27, 1980	DATE
ftr-497	606	2	lou cannon	PERSON
ftr-497	606	3	reagan	PERSON
ftr-497	606	4	carter	PERSON
ftr-497	607	1	oct. 1, 1980	DATE
ftr-497	607	2	1981	DATE
ftr-497	607	3	january 1	DATE
ftr-497	608	1	july 6, 1980	DATE
ftr-497	608	2	erta	PERSON
ftr-497	608	3	175,625	MONEY
ftr-497	608	4	600,000	MONEY
ftr-497	608	5	irc § 2505	ORG
ftr-497	608	6	several years	DATE
ftr-497	608	7	70%	PERCENT
ftr-497	608	8	1981	DATE
ftr-497	608	9	50%	PERCENT
ftr-497	608	10	1993	DATE
ftr-497	608	11	irc § 2001	ORG
ftr-497	608	12	annual	DATE
ftr-497	608	13	$3,000 to $10,000	MONEY
ftr-497	610	1	90	CARDINAL
ftr-497	610	2	erta	PERSON
ftr-497	610	3	supra	PERSON
ftr-497	610	4	87	CARDINAL
ftr-497	610	5	§§ 401	ORG
ftr-497	610	6	402	CARDINAL
ftr-497	610	7	403	CARDINAL
ftr-497	611	1	91	CARDINAL
ftr-497	613	1	30	CARDINAL
ftr-497	613	2	233	CARDINAL
ftr-497	613	3	1980-81	DATE
ftr-497	613	4	1369	CARDINAL
ftr-497	613	5	1604	DATE
ftr-497	613	6	west 1982	DATE
ftr-497	614	1	92	CARDINAL
ftr-497	615	1	227	CARDINAL
ftr-497	615	2	1980-81	DATE
ftr-497	615	3	1369	DATE
ftr-497	615	4	1598	CARDINAL
ftr-497	615	5	west 1982	DATE
ftr-497	616	1	1:7	CARDINAL
ftr-497	617	1	annual	DATE
ftr-497	618	1	aba	PERSON
ftr-497	618	2	3,000	MONEY
ftr-497	618	3	1942	DATE
ftr-497	619	1	3,000	MONEY
ftr-497	619	2	annual	DATE
ftr-497	619	3	3,000	MONEY
ftr-497	620	1	medicare	ORG
ftr-497	620	2	medicaid	ORG
ftr-497	621	1	96	CARDINAL
ftr-497	622	1	333%	PERCENT
ftr-497	623	1	93	CARDINAL
ftr-497	624	1	201	CARDINAL
ftr-497	624	2	97th	CARDINAL
ftr-497	624	3	1st	ORDINAL
ftr-497	624	4	156	CARDINAL
ftr-497	624	5	1981	DATE
ftr-497	625	1	1981	DATE
ftr-497	625	2	2	CARDINAL
ftr-497	625	3	376	CARDINAL
ftr-497	626	1	94	CARDINAL
ftr-497	628	1	30	CARDINAL
ftr-497	628	2	273	CARDINAL
ftr-497	629	1	1980-81	DATE
ftr-497	629	2	1369	DATE
ftr-497	629	3	1644	CARDINAL
ftr-497	629	4	west 1982	DATE
ftr-497	630	1	s. 395	PERSON
ftr-497	630	2	senate	ORG
ftr-497	632	1	97th	ORDINAL
ftr-497	633	1	154	CARDINAL
ftr-497	633	2	1981	DATE
ftr-497	634	1	john a. wallace	PERSON
ftr-497	634	2	american college	ORG
ftr-497	634	3	174-75	MONEY
ftr-497	634	4	harvie branscomb	PERSON
ftr-497	634	5	jr.	PERSON
ftr-497	634	6	john nolan	PERSON
ftr-497	635	1	american bar association	ORG
ftr-497	636	1	95	CARDINAL
ftr-497	637	1	94	CARDINAL
ftr-497	638	1	96	CARDINAL
ftr-497	640	1	212-13	CARDINAL
ftr-497	640	2	john a. wallace	PERSON
ftr-497	640	3	american college	ORG
ftr-497	641	1	19931	DATE
ftr-497	641	2	florida	GPE
ftr-497	641	3	congress	ORG
ftr-497	641	4	1976	DATE
ftr-497	641	5	1981	DATE
ftr-497	642	1	congress	ORG
ftr-497	643	1	section 2503(b	LAW
ftr-497	643	2	only two	CARDINAL
ftr-497	643	3	annual	DATE
ftr-497	644	1	first	ORDINAL
ftr-497	644	2	that year	DATE
ftr-497	644	3	10,000	MONEY
ftr-497	644	4	second	ORDINAL
ftr-497	647	1	'12 98	DATE
ftr-497	648	1	19	CARDINAL
ftr-497	648	2	1969	DATE
ftr-497	649	1	ali	PERSON
ftr-497	649	2	99	CARDINAL
ftr-497	650	1	section 2503(b	LAW
ftr-497	650	2	the calendar year	DATE
ftr-497	650	3	10,000	MONEY
ftr-497	650	4	such year	DATE
ftr-497	651	1	the year	DATE
ftr-497	652	1	100	CARDINAL
ftr-497	655	1	25.2503-1(b	CARDINAL
ftr-497	655	2	3(a	CARDINAL
ftr-497	656	1	second	ORDINAL
ftr-497	656	2	years	DATE
ftr-497	656	3	annual	DATE
ftr-497	657	1	some years	DATE
ftr-497	658	1	stephens	PERSON
ftr-497	658	2	supra	PERSON
ftr-497	658	3	3	CARDINAL
ftr-497	658	4	9.04[3][a	CARDINAL
ftr-497	659	1	102	CARDINAL
ftr-497	660	1	fondren v. commissioner	PERSON
ftr-497	660	2	324	CARDINAL
ftr-497	660	3	20	DATE
ftr-497	663	1	1:7	CARDINAL
ftr-497	664	1	1	CARDINAL
ftr-497	667	1	3	CARDINAL
ftr-497	669	1	annual	DATE
ftr-497	670	1	annual	DATE
ftr-497	674	1	d.	NORP
ftr-497	675	1	103	CARDINAL
ftr-497	677	1	104	CARDINAL
ftr-497	683	1	million	CARDINAL
ftr-497	686	1	104	CARDINAL
ftr-497	687	1	congress	ORG
ftr-497	687	2	section 2503(c	LAW
ftr-497	687	3	1954	DATE
ftr-497	688	1	s.	PERSON
ftr-497	689	1	1622	CARDINAL
ftr-497	689	2	83d	CARDINAL
ftr-497	689	3	2d	CARDINAL
ftr-497	690	1	127	CARDINAL
ftr-497	690	2	1954	DATE
ftr-497	691	1	age 21	DATE
ftr-497	691	2	19931	DATE
ftr-497	691	3	florida	GPE
ftr-497	691	4	age 21	DATE
ftr-497	693	1	2	CARDINAL
ftr-497	694	1	5	CARDINAL
ftr-497	694	2	30 days	DATE
ftr-497	696	1	7	CARDINAL
ftr-497	696	2	age 21	DATE
ftr-497	696	3	age 21	DATE
ftr-497	698	1	25.2503	CARDINAL
ftr-497	700	1	waggoner	ORG
ftr-497	700	2	1992	DATE
ftr-497	701	1	section 2503(c	LAW
ftr-497	704	1	59-357	CARDINAL
ftr-497	704	2	1959-2	DATE
ftr-497	704	3	212	CARDINAL
ftr-497	705	1	age 21	DATE
ftr-497	708	1	73	CARDINAL
ftr-497	708	2	1973-	DATE
ftr-497	708	3	321	CARDINAL
ftr-497	708	4	section 2503(c	LAW
ftr-497	708	5	age 18	DATE
ftr-497	708	6	age 21	DATE
ftr-497	708	7	section 2503(c	LAW
ftr-497	709	1	105	CARDINAL
ftr-497	710	1	gilmore v. commissioner	PERSON
ftr-497	710	2	213	CARDINAL
ftr-497	710	3	520	CARDINAL
ftr-497	710	4	6th	ORDINAL
ftr-497	710	5	1954	DATE
ftr-497	710	6	annual	DATE
ftr-497	711	1	106	CARDINAL
ftr-497	714	1	five percent	PERCENT
ftr-497	715	1	5,000	MONEY
ftr-497	715	2	five percent	PERCENT
ftr-497	716	1	107	CARDINAL
ftr-497	717	1	30 days	DATE
ftr-497	718	1	fondren v. commissioner	ORG
ftr-497	718	2	324	CARDINAL
ftr-497	719	1	30 days	DATE
ftr-497	721	1	t"s	GPE
ftr-497	724	1	0	CARDINAL
ftr-497	724	2	the 30 days	DATE
ftr-497	724	3	30 day	DATE
ftr-497	725	1	108	CARDINAL
ftr-497	725	2	397 f.2d	CARDINAL
ftr-497	725	3	82	CARDINAL
ftr-497	725	4	9th	ORDINAL
ftr-497	725	5	1968	DATE
ftr-497	726	1	109	CARDINAL
ftr-497	728	1	397	CARDINAL
ftr-497	728	2	87	DATE
ftr-497	729	1	ninth	ORDINAL
ftr-497	729	2	two	CARDINAL
ftr-497	730	1	88	DATE
ftr-497	731	1	one	CARDINAL
ftr-497	732	1	stifel v. commissioner	PERSON
ftr-497	733	1	197	CARDINAL
ftr-497	733	2	107	CARDINAL
ftr-497	733	3	2d	DATE
ftr-497	733	4	1952	DATE
ftr-497	735	1	kieckhefer v. commissioner	PERSON
ftr-497	735	2	189	CARDINAL
ftr-497	735	3	118	CARDINAL
ftr-497	735	4	7th	ORDINAL
ftr-497	735	5	1951	DATE
ftr-497	736	1	73-405	CARDINAL
ftr-497	736	2	1973-	DATE
ftr-497	736	3	321	CARDINAL
ftr-497	740	1	73-405	CARDINAL
ftr-497	740	2	1973-	DATE
ftr-497	740	3	321	CARDINAL
ftr-497	742	1	81-7	DATE
ftr-497	744	1	110	CARDINAL
ftr-497	747	1	81	CARDINAL
ftr-497	747	2	474	CARDINAL
ftr-497	748	1	jeffrey g. sherman	PERSON
ftr-497	749	1	55	CARDINAL
ftr-497	750	1	585	CARDINAL
ftr-497	750	2	656	CARDINAL
ftr-497	750	3	1987	DATE
ftr-497	751	1	110	CARDINAL
ftr-497	751	2	97	CARDINAL
ftr-497	751	3	1991	DATE
ftr-497	752	1	acq.	ORG
ftr-497	754	1	199	CARDINAL
ftr-497	754	2	1	CARDINAL
ftr-497	754	3	1992-09	DATE
ftr-497	754	4	mar. 23, 1992	DATE
ftr-497	756	1	120 days	DATE
ftr-497	757	1	19931	CARDINAL
ftr-497	757	2	florida	GPE
ftr-497	757	3	3	CARDINAL
ftr-497	761	1	2	CARDINAL
ftr-497	765	1	annual	DATE
ftr-497	769	1	111	CARDINAL
ftr-497	769	2	397	CARDINAL
ftr-497	769	3	87-88	DATE
ftr-497	769	4	stephens	PERSON
ftr-497	769	5	supra	PERSON
ftr-497	769	6	3	CARDINAL
ftr-497	772	1	112	CARDINAL
ftr-497	775	1	945	CARDINAL
ftr-497	775	2	359	CARDINAL
ftr-497	775	3	10th	ORDINAL
ftr-497	775	4	1991	DATE
ftr-497	775	5	97	CARDINAL
ftr-497	776	1	77	DATE
ftr-497	776	2	83	DATE
ftr-497	777	1	20.2036-1(a	CARDINAL
ftr-497	778	1	section 2036	LAW
ftr-497	779	1	section 20.2036-1(a	LAW
ftr-497	781	1	20.2036-1(a	CARDINAL
ftr-497	783	1	1:7	CARDINAL
ftr-497	785	1	thirty days	DATE
ftr-497	788	1	first	ORDINAL
ftr-497	789	1	annual	DATE
ftr-497	789	2	annual	DATE
ftr-497	789	3	the same year	DATE
ftr-497	790	1	1 4 second	DATE
ftr-497	791	1	115 third	CARDINAL
ftr-497	792	1	6	CARDINAL
ftr-497	792	2	congress	ORG
ftr-497	793	1	1	CARDINAL
ftr-497	793	2	a. direct	PERSON
ftr-497	793	3	10,000/$20,000	MONEY
ftr-497	793	4	congress	ORG
ftr-497	794	1	three	CARDINAL
ftr-497	794	2	two	CARDINAL
ftr-497	795	1	each year	DATE
ftr-497	795	2	240,000	MONEY
ftr-497	796	1	113	CARDINAL
ftr-497	798	1	1	CARDINAL
ftr-497	799	1	seeinfra	PERSON
ftr-497	800	1	2	CARDINAL
ftr-497	800	2	3	CARDINAL
ftr-497	800	3	19931	DATE
ftr-497	800	4	florida	GPE
ftr-497	800	5	fifty percent	PERCENT
ftr-497	801	1	7	CARDINAL
ftr-497	801	2	annual	DATE
ftr-497	801	3	120,000	MONEY
ftr-497	802	1	8	CARDINAL
ftr-497	802	2	120,000	MONEY
ftr-497	802	3	another $60,000	MONEY
ftr-497	803	1	ten years' time	DATE
ftr-497	803	2	congress	ORG
ftr-497	803	3	five percent	PERCENT
ftr-497	804	1	each year	DATE
ftr-497	806	1	2 2	CARDINAL
ftr-497	806	2	as much as fifty percent	MONEY
ftr-497	806	3	117	CARDINAL
ftr-497	807	1	$2.5 million	MONEY
ftr-497	808	1	irc § 2001(c	ORG
ftr-497	809	1	118	CARDINAL
ftr-497	810	1	240,000	MONEY
ftr-497	810	2	120,000	MONEY
ftr-497	811	1	119	CARDINAL
ftr-497	813	1	3	CARDINAL
ftr-497	815	1	irc § 2642(c	ORG
ftr-497	816	1	six	CARDINAL
ftr-497	816	2	20,000	MONEY
ftr-497	816	3	10,000	MONEY
ftr-497	817	1	50%	PERCENT
ftr-497	817	2	at least 50%	PERCENT
ftr-497	817	3	120,000	MONEY
ftr-497	817	4	60,000	MONEY
ftr-497	818	1	gstr	ORG
ftr-497	818	2	section 2515	LAW
ftr-497	818	3	gstt	PERSON
ftr-497	818	4	as much as $90,000	MONEY
ftr-497	818	5	60,000	MONEY
ftr-497	818	6	gstt	ORG
ftr-497	818	7	30,000	MONEY
ftr-497	819	1	120	CARDINAL
ftr-497	820	1	600,000	MONEY
ftr-497	822	1	$1.2 million	MONEY
ftr-497	823	1	ten years	DATE
ftr-497	823	2	12	CARDINAL
ftr-497	823	3	$2.4 million	MONEY
ftr-497	824	1	121	CARDINAL
ftr-497	825	1	section 2001(c)(3	LAW
ftr-497	825	2	five percent	PERCENT
ftr-497	825	3	10,000,000	MONEY
ftr-497	825	4	up to $18,340,000	MONEY
ftr-497	826	1	annual	DATE
ftr-497	827	1	five percent	PERCENT
ftr-497	828	1	122	CARDINAL
ftr-497	831	1	93-12	CARDINAL
ftr-497	831	2	7	CARDINAL
ftr-497	832	1	13	CARDINAL
ftr-497	833	1	stephens	PERSON
ftr-497	834	1	supra	PERSON
ftr-497	834	2	3	CARDINAL
ftr-497	834	3	10.02[2][c	CARDINAL
ftr-497	835	1	1:7	CARDINAL
ftr-497	835	2	annual	DATE
ftr-497	838	1	10,000	MONEY
ftr-497	838	2	as much as $20,000	MONEY
ftr-497	839	1	annual	DATE
ftr-497	840	1	gstt	PERSON
ftr-497	841	1	annual	DATE
ftr-497	841	2	'24	DATE
ftr-497	846	1	26	CARDINAL
ftr-497	846	2	'27	DATE
ftr-497	846	3	123	CARDINAL
ftr-497	847	1	andrews	PERSON
ftr-497	847	2	79	CARDINAL
ftr-497	847	3	938 & n.l. 942	ORG
ftr-497	847	4	957	CARDINAL
ftr-497	847	5	1982	DATE
ftr-497	848	1	124	CARDINAL
ftr-497	849	1	supra	PERSON
ftr-497	849	2	2	CARDINAL
ftr-497	849	3	125	CARDINAL
ftr-497	850	1	headrick v. commissioner	PERSON
ftr-497	850	2	93	CARDINAL
ftr-497	850	3	171	CARDINAL
ftr-497	851	1	918 f.2d	MONEY
ftr-497	851	2	1263	DATE
ftr-497	851	3	6th	ORDINAL
ftr-497	851	4	1990	DATE
ftr-497	851	5	leder v. commissioner	PERSON
ftr-497	851	6	89	CARDINAL
ftr-497	851	7	235	CARDINAL
ftr-497	851	8	1987	DATE
ftr-497	851	9	893	CARDINAL
ftr-497	851	10	237	CARDINAL
ftr-497	851	11	10th	ORDINAL
ftr-497	851	12	1989	DATE
ftr-497	852	1	perry v. commissioner	PERSON
ftr-497	852	2	59	CARDINAL
ftr-497	853	1	65	DATE
ftr-497	854	1	p-h	ORG
ftr-497	854	2	1 90,123	CARDINAL
ftr-497	854	3	1990	DATE
ftr-497	855	1	affd	PERSON
ftr-497	855	2	927	CARDINAL
ftr-497	855	3	209	CARDINAL
ftr-497	855	4	5th	ORDINAL
ftr-497	855	5	1991	DATE
ftr-497	856	1	126	CARDINAL
ftr-497	858	1	2042	CARDINAL
ftr-497	858	2	125	CARDINAL
ftr-497	859	1	127	CARDINAL
ftr-497	859	2	section 2033	LAW
ftr-497	860	1	2033	CARDINAL
ftr-497	861	1	lifetime	DATE
ftr-497	861	2	zero	CARDINAL
ftr-497	861	3	1993	DATE
ftr-497	861	4	florida	GPE
ftr-497	861	5	$1 million	MONEY
ftr-497	861	6	gstt	PERSON
ftr-497	862	1	'28	DATE
ftr-497	863	1	five	CARDINAL
ftr-497	863	2	ten	CARDINAL
ftr-497	863	3	$1 million	MONEY
ftr-497	863	4	$2 million	MONEY
ftr-497	866	1	annual	DATE
ftr-497	866	2	a full $10,000	MONEY
ftr-497	871	1	128	CARDINAL
ftr-497	872	1	$1 million	MONEY
ftr-497	873	1	2631	DATE
ftr-497	875	1	section 2642	LAW
ftr-497	876	1	section 2642(a	LAW
ftr-497	876	2	gstt	PERSON
ftr-497	878	1	1	CARDINAL
ftr-497	878	2	1-1	CARDINAL
ftr-497	878	3	zero	CARDINAL
ftr-497	878	4	gstt	PERSON
ftr-497	879	1	section 2642(b	LAW
ftr-497	881	1	section 2642(b	LAW
ftr-497	882	1	2031	CARDINAL
ftr-497	882	2	2032	CARDINAL
ftr-497	883	1	section 2642(b	LAW
ftr-497	883	2	section 2642(f	LAW
ftr-497	884	1	1:7	CARDINAL
ftr-497	888	1	annual	DATE
ftr-497	892	1	first	ORDINAL
ftr-497	892	2	10,000	MONEY
ftr-497	892	3	3	CARDINAL
ftr-497	892	4	annual	DATE
ftr-497	893	1	a full $10,000	MONEY
ftr-497	893	2	annual	DATE
ftr-497	894	1	one	CARDINAL
ftr-497	894	2	one-half	CARDINAL
ftr-497	895	1	33	CARDINAL
ftr-497	896	1	129	CARDINAL
ftr-497	897	1	1	CARDINAL
ftr-497	897	2	130	CARDINAL
ftr-497	898	1	6019(a)(1	CARDINAL
ftr-497	899	1	131	CARDINAL
ftr-497	900	1	supra	PERSON
ftr-497	900	2	132	CARDINAL
ftr-497	902	1	133	CARDINAL
ftr-497	902	2	2513	CARDINAL
ftr-497	903	1	25.2513-1(c	CARDINAL
ftr-497	905	1	134	CARDINAL
ftr-497	906	1	709	CARDINAL
ftr-497	906	2	united states	GPE
ftr-497	907	1	709	CARDINAL
ftr-497	907	2	709	CARDINAL
ftr-497	909	1	19931	DATE
ftr-497	909	2	florida	GPE
ftr-497	910	1	35	CARDINAL
ftr-497	911	1	one	CARDINAL
ftr-497	911	2	136	CARDINAL
ftr-497	911	3	20,000	MONEY
ftr-497	911	4	annual	DATE
ftr-497	911	5	10,000	MONEY
ftr-497	911	6	annual	DATE
ftr-497	912	1	37 2	CARDINAL
ftr-497	913	1	139	CARDINAL
ftr-497	913	2	135	CARDINAL
ftr-497	913	3	709	CARDINAL
ftr-497	913	4	134	CARDINAL
ftr-497	913	5	709	CARDINAL
ftr-497	913	6	134	CARDINAL
ftr-497	914	1	709	CARDINAL
ftr-497	914	2	10,000	MONEY
ftr-497	916	1	that holiday	DATE
ftr-497	916	2	10,000	MONEY
ftr-497	918	1	136	CARDINAL
ftr-497	919	1	2523	CARDINAL
ftr-497	919	2	6019(a)(2	CARDINAL
ftr-497	920	1	137	CARDINAL
ftr-497	921	1	annual	DATE
ftr-497	921	2	20,000	MONEY
ftr-497	921	3	the present year	DATE
ftr-497	922	1	two	CARDINAL
ftr-497	923	1	first	ORDINAL
ftr-497	923	2	20,000	MONEY
ftr-497	923	3	half	CARDINAL
ftr-497	923	4	second	ORDINAL
ftr-497	923	5	10,000	MONEY
ftr-497	923	6	10,000	MONEY
ftr-497	925	1	10,000	MONEY
ftr-497	925	2	first	ORDINAL
ftr-497	927	1	138	CARDINAL
ftr-497	927	2	boris i. bittker & lawrence lokken	ORG
ftr-497	927	3	5	CARDINAL
ftr-497	927	4	121.4.3	CARDINAL
ftr-497	927	5	2d	DATE
ftr-497	927	6	1993	DATE
ftr-497	928	1	hereinafter bittker & lokken	ORG
ftr-497	928	2	98	CARDINAL
ftr-497	928	3	stephens	PERSON
ftr-497	929	1	supra	PERSON
ftr-497	929	2	3	CARDINAL
ftr-497	930	1	26	CARDINAL
ftr-497	930	2	section 2034(b	LAW
ftr-497	930	3	supra	PERSON
ftr-497	930	4	12	CARDINAL
ftr-497	930	5	1240-49	DATE
ftr-497	931	1	139	CARDINAL
ftr-497	931	2	bittker & lokken	ORG
ftr-497	931	3	138	CARDINAL
ftr-497	931	4	stephens	PERSON
ftr-497	932	1	supra	PERSON
ftr-497	932	2	3	CARDINAL
ftr-497	932	3	10.0215	CARDINAL
ftr-497	933	1	1:7	CARDINAL
ftr-497	935	1	two	CARDINAL
ftr-497	935	2	thirteen and seventeen	DATE
ftr-497	936	1	the age of eighteen	DATE
ftr-497	939	1	seventeen-year old	DATE
ftr-497	940	1	thirteen-year old	DATE
ftr-497	941	1	the summer	DATE
ftr-497	941	2	christmas	DATE
ftr-497	942	1	seventeen-year old	DATE
ftr-497	942	2	the summer	DATE
ftr-497	944	1	seventeen-year old	DATE
ftr-497	945	1	42	CARDINAL
ftr-497	948	1	1	CARDINAL
ftr-497	948	2	10,000-$15,000	MONEY
ftr-497	948	3	seventeen-year old	DATE
ftr-497	948	4	30,000	MONEY
ftr-497	950	1	2516	CARDINAL
ftr-497	951	1	140	CARDINAL
ftr-497	952	1	winter	DATE
ftr-497	955	1	141	CARDINAL
ftr-497	956	1	73	CARDINAL
ftr-497	957	1	jur	PERSON
ftr-497	957	2	2d	DATE
ftr-497	957	3	§§ 1	ORG
ftr-497	957	4	1974	DATE
ftr-497	958	1	83	CARDINAL
ftr-497	958	2	1953	DATE
ftr-497	959	1	david beck & sheldon v. ekman	ORG
ftr-497	960	1	23	CARDINAL
ftr-497	961	1	fed	ORG
ftr-497	962	1	1181	DATE
ftr-497	962	2	1965	DATE
ftr-497	963	1	142	CARDINAL
ftr-497	966	1	143	CARDINAL
ftr-497	967	1	one	CARDINAL
ftr-497	969	1	19931	DATE
ftr-497	969	2	florida	GPE
ftr-497	969	3	500	MONEY
ftr-497	969	4	thirteen-year old	DATE
ftr-497	969	5	2,500	MONEY
ftr-497	969	6	1,000	MONEY
ftr-497	970	1	35	MONEY
ftr-497	970	2	500	MONEY
ftr-497	971	1	an additional $5,000	MONEY
ftr-497	971	2	the summer	DATE
ftr-497	971	3	christmas	DATE
ftr-497	971	4	an additional $12,000	MONEY
ftr-497	971	5	england	GPE
ftr-497	971	6	the summer	DATE
ftr-497	971	7	aspen	GPE
ftr-497	971	8	the winter	DATE
ftr-497	972	1	seventeen-year old	DATE
ftr-497	972	2	summer	DATE
ftr-497	972	3	2,200	MONEY
ftr-497	972	4	the summer	DATE
ftr-497	974	1	annual	DATE
ftr-497	974	2	10,000/$20,000	MONEY
ftr-497	974	3	annual	DATE
ftr-497	975	1	annual	DATE
ftr-497	980	1	44	CARDINAL
ftr-497	980	2	144	CARDINAL
ftr-497	982	1	1:7	CARDINAL
ftr-497	982	2	annual	DATE
ftr-497	984	1	3	CARDINAL
ftr-497	984	2	support.-suppose	GPE
ftr-497	984	3	the age of eighteen	DATE
ftr-497	985	1	nineteen-year old	DATE
ftr-497	986	1	section 2503(e	LAW
ftr-497	988	1	a week each summer	DATE
ftr-497	994	1	145	CARDINAL
ftr-497	995	1	georgia	GPE
ftr-497	997	1	405	CARDINAL
ftr-497	997	2	762	CARDINAL
ftr-497	997	3	ga	ORG
ftr-497	997	4	1991	DATE
ftr-497	998	1	260	CARDINAL
ftr-497	998	2	ga	ORG
ftr-497	998	3	1979	DATE
ftr-497	998	4	coleman v. coleman	PERSON
ftr-497	998	5	240	CARDINAL
ftr-497	998	6	ga	ORG
ftr-497	998	7	1977	DATE
ftr-497	998	8	clavin v. clavin	PERSON
ftr-497	998	9	238	CARDINAL
ftr-497	998	10	ga	ORG
ftr-497	998	11	421	CARDINAL
ftr-497	998	12	1977	DATE
ftr-497	998	13	170	CARDINAL
ftr-497	998	14	392	CARDINAL
ftr-497	998	15	ga	ORG
ftr-497	998	16	1969	DATE
ftr-497	1001	1	jack w. zitter	PERSON
ftr-497	1002	1	42	CARDINAL
ftr-497	1003	1	4th 819	CARDINAL
ftr-497	1003	2	1985 & supp	DATE
ftr-497	1003	3	1992	DATE
ftr-497	1004	1	146	CARDINAL
ftr-497	1005	1	annual	DATE
ftr-497	1005	2	20,000	MONEY
ftr-497	1006	1	10,000	MONEY
ftr-497	1008	1	59	CARDINAL
ftr-497	1008	2	19931	DATE
ftr-497	1009	1	florida	GPE
ftr-497	1010	1	section 2503(e	LAW
ftr-497	1012	1	147	CARDINAL
ftr-497	1012	2	section 2503(e	LAW
ftr-497	1016	1	4	CARDINAL
ftr-497	1016	2	congress	ORG
ftr-497	1017	1	5	CARDINAL
ftr-497	1017	2	annual	DATE
ftr-497	1018	1	147	CARDINAL
ftr-497	1019	1	1.213-1(e)(1)(v)(b	CARDINAL
ftr-497	1020	1	148	CARDINAL
ftr-497	1022	1	1:7	CARDINAL
ftr-497	1025	1	600,000	MONEY
ftr-497	1025	2	$1.2 million	MONEY
ftr-497	1026	1	'49	DATE
ftr-497	1026	2	over $10 million	MONEY
ftr-497	1026	3	five percent	PERCENT
ftr-497	1026	4	600,000	MONEY
ftr-497	1027	1	150	CARDINAL
ftr-497	1027	2	annually	DATE
ftr-497	1028	1	congress	ORG
ftr-497	1029	1	congress	ORG
ftr-497	1033	1	149	CARDINAL
ftr-497	1034	1	supra	PERSON
ftr-497	1034	2	31	CARDINAL
ftr-497	1035	1	150	CARDINAL
ftr-497	1035	2	2001(c)(3	CARDINAL
ftr-497	1037	1	florida	GPE
ftr-497	1037	2	annual	DATE
ftr-497	1041	1	two	CARDINAL
ftr-497	1041	2	age 65	DATE
ftr-497	1041	3	medicare	ORG
ftr-497	1041	4	three	CARDINAL
ftr-497	1042	1	$1.4 million	MONEY
ftr-497	1042	2	$5 million	MONEY
ftr-497	1042	3	512,800	MONEY
ftr-497	1042	4	192,800	MONEY
ftr-497	1042	5	320,000	MONEY
ftr-497	1042	6	twenty-three percent	PERCENT
ftr-497	1043	1	52	CARDINAL
ftr-497	1043	2	medicare	ORG
ftr-497	1043	3	two	CARDINAL
ftr-497	1043	4	medicare	ORG
ftr-497	1044	1	a few years	DATE
ftr-497	1044	2	one	CARDINAL
ftr-497	1046	1	151	CARDINAL
ftr-497	1047	1	18%	PERCENT
ftr-497	1047	2	50%	PERCENT
ftr-497	1048	1	2001(c)(1	CARDINAL
ftr-497	1048	2	2)(d	CARDINAL
ftr-497	1049	1	up to $600,000	MONEY
ftr-497	1049	2	37% to 50%	PERCENT
ftr-497	1050	1	2001(c)(1	CARDINAL
ftr-497	1051	1	152	CARDINAL
ftr-497	1052	1	1,400,000	MONEY
ftr-497	1052	2	448,300	MONEY
ftr-497	1052	3	43%	PERCENT
ftr-497	1052	4	over $1,250,000	MONEY
ftr-497	1053	1	$448,300 + $64,500	MONEY
ftr-497	1053	2	512,800	MONEY
ftr-497	1053	3	$512,800 $192,800	MONEY
ftr-497	1053	4	320,000	MONEY
ftr-497	1054	1	section 2053	LAW
ftr-497	1055	1	1:7	CARDINAL
ftr-497	1055	2	annual	DATE
ftr-497	1056	1	annual	DATE
ftr-497	1057	1	three	CARDINAL
ftr-497	1058	1	2,083,000	MONEY
ftr-497	1058	2	nearly forty-two percent	CARDINAL
ftr-497	1059	1	forty-two percent	PERCENT
ftr-497	1059	2	100%	PERCENT
ftr-497	1060	1	medicare	ORG
ftr-497	1060	2	the next many years	DATE
ftr-497	1060	3	120,000	MONEY
ftr-497	1060	4	$1.8 million	MONEY
ftr-497	1060	5	fifteen years	DATE
ftr-497	1061	1	$3.2 million	MONEY
ftr-497	1061	2	1,183,000	MONEY
ftr-497	1062	1	twenty-four percent	PERCENT
ftr-497	1062	2	$5 million	MONEY
ftr-497	1063	1	23.66%	PERCENT
ftr-497	1063	2	24%	PERCENT
ftr-497	1063	3	three	CARDINAL
ftr-497	1063	4	a.	PERSON
ftr-497	1063	5	each year	DATE
ftr-497	1065	1	annual	DATE
ftr-497	1066	1	avoid $900,000	MONEY
ftr-497	1069	1	$5 million	MONEY
ftr-497	1072	1	153	CARDINAL
ftr-497	1073	1	irc § 2001(c	ORG
ftr-497	1074	1	1993	DATE
ftr-497	1074	2	2,198,000	MONEY
ftr-497	1075	1	154	CARDINAL
ftr-497	1075	2	pre-1993	DATE
ftr-497	1075	3	3,200,000	MONEY
ftr-497	1075	4	s1.025.800 plus 53%	PERCENT
ftr-497	1075	5	over $2,500,000	MONEY
ftr-497	1075	6	55%	PERCENT
ftr-497	1077	1	s1,025,800 + $375,000	MONEY
ftr-497	1077	2	1,400,800	MONEY
ftr-497	1078	1	$1,400,800 $192,800	MONEY
ftr-497	1078	2	1,208,000	MONEY
ftr-497	1078	3	19931	CARDINAL
ftr-497	1078	4	florida	GPE
ftr-497	1078	5	three	CARDINAL
ftr-497	1078	6	annual	DATE
ftr-497	1079	1	120,000	MONEY
ftr-497	1079	2	each year	DATE
ftr-497	1079	3	five years	DATE
ftr-497	1079	4	one-third	CARDINAL
ftr-497	1080	1	5 5	CARDINAL
ftr-497	1081	1	156	CARDINAL
ftr-497	1081	2	five years	DATE
ftr-497	1082	1	600,000	MONEY
ftr-497	1083	1	900,000	MONEY
ftr-497	1084	1	$4.4 million	MONEY
ftr-497	1084	2	only $4.1 million	MONEY
ftr-497	1089	1	two	CARDINAL
ftr-497	1092	1	one	CARDINAL
ftr-497	1094	1	'57	PRODUCT
ftr-497	1095	1	'58	PERSON
ftr-497	1095	2	155	CARDINAL
ftr-497	1097	1	john h. bishop & arthur h. rosenbloom	ORG
ftr-497	1097	2	1982	DATE
ftr-497	1098	1	156	CARDINAL
ftr-497	1100	1	157	CARDINAL
ftr-497	1103	1	2	CARDINAL
ftr-497	1104	1	1:7	CARDINAL
ftr-497	1106	1	60,000	MONEY
ftr-497	1106	2	ten years	DATE
ftr-497	1106	3	annual	DATE
ftr-497	1107	1	$12 million	MONEY
ftr-497	1109	1	60,000	MONEY
ftr-497	1109	2	ten years	DATE
ftr-497	1109	3	annual	DATE
ftr-497	1110	1	60,000	MONEY
ftr-497	1110	2	$12 million	MONEY
ftr-497	1114	1	d.	NORP
ftr-497	1116	1	annual	DATE
ftr-497	1117	1	crmrmey.6 2 personal	ORG
ftr-497	1117	2	159	CARDINAL
ftr-497	1118	1	1990	DATE
ftr-497	1122	1	160	CARDINAL
ftr-497	1123	1	161	CARDINAL
ftr-497	1124	1	$2.5 million	MONEY
ftr-497	1124	2	section 2001(c	LAW
ftr-497	1125	1	$2.5 million	MONEY
ftr-497	1126	1	162	CARDINAL
ftr-497	1126	2	397	CARDINAL
ftr-497	1126	3	82	CARDINAL
ftr-497	1126	4	9th	ORDINAL
ftr-497	1127	1	1968	DATE
ftr-497	1128	1	19931	DATE
ftr-497	1128	2	florida	GPE
ftr-497	1133	1	annual	DATE
ftr-497	1134	1	163	CARDINAL
ftr-497	1134	2	less than $10,000	MONEY
ftr-497	1134	3	twenty-nine	QUANTITY
ftr-497	1135	1	twenty-seven	CARDINAL
ftr-497	1135	2	twenty-nine	CARDINAL
ftr-497	1137	1	annual	DATE
ftr-497	1138	1	tenth	ORDINAL
ftr-497	1142	1	the same year	DATE
ftr-497	1143	1	163	CARDINAL
ftr-497	1144	1	heyen	ORG
ftr-497	1144	2	united states	GPE
ftr-497	1144	3	945	CARDINAL
ftr-497	1144	4	359	CARDINAL
ftr-497	1144	5	10th	ORDINAL
ftr-497	1144	6	1991	DATE
ftr-497	1145	1	164	CARDINAL
ftr-497	1146	1	363	CARDINAL
ftr-497	1147	1	1:7	CARDINAL
ftr-497	1148	1	several years	DATE
ftr-497	1148	2	nine months	DATE
ftr-497	1151	1	modification a.	PERSON
ftr-497	1154	1	congress	ORG
ftr-497	1158	1	the day	DATE
ftr-497	1159	1	the internal revenue service	ORG
ftr-497	1159	2	millions	CARDINAL
ftr-497	1161	1	165	CARDINAL
ftr-497	1162	1	irs	ORG
ftr-497	1164	1	daily	DATE
ftr-497	1164	2	108	CARDINAL
ftr-497	1164	3	june 8. 1993	DATE
ftr-497	1164	4	0.91%	PERCENT
ftr-497	1164	5	around five percent	PERCENT
ftr-497	1165	1	19931	DATE
ftr-497	1165	2	florida	GPE
ftr-497	1166	1	66	CARDINAL
ftr-497	1167	1	congress	ORG
ftr-497	1167	2	annual	DATE
ftr-497	1167	3	1981	DATE
ftr-497	1167	4	$3,000/$6,000 to $	MONEY
ftr-497	1167	5	10,000/$20,000.167	MONEY
ftr-497	1169	1	1981	DATE
ftr-497	1169	2	congress	ORG
ftr-497	1172	1	congress	ORG
ftr-497	1175	1	three	CARDINAL
ftr-497	1175	2	first	ORDINAL
ftr-497	1175	3	american	NORP
ftr-497	1175	4	milton ray;169	PERSON
ftr-497	1175	5	166	CARDINAL
ftr-497	1176	1	172	CARDINAL
ftr-497	1177	1	167	CARDINAL
ftr-497	1178	1	supra	PERSON
ftr-497	1178	2	2	CARDINAL
ftr-497	1178	3	168	CARDINAL
ftr-497	1179	1	ali	PERSON
ftr-497	1179	2	98	CARDINAL
ftr-497	1179	3	169	CARDINAL
ftr-497	1180	1	milton ray	PERSON
ftr-497	1180	2	59	CARDINAL
ftr-497	1181	1	l. rev	PERSON
ftr-497	1181	2	425	CARDINAL
ftr-497	1181	3	1981	DATE
ftr-497	1183	1	1:7	CARDINAL
ftr-497	1184	1	second	ORDINAL
ftr-497	1184	2	harry l. gutman	PERSON
ftr-497	1184	3	70	DATE
ftr-497	1184	4	third	ORDINAL
ftr-497	1184	5	aba	PERSON
ftr-497	1185	1	7 1	DATE
ftr-497	1185	2	annual	DATE
ftr-497	1188	1	1	CARDINAL
ftr-497	1189	1	model.-some years ago	DATE
ftr-497	1189	2	the american law institute	ORG
ftr-497	1190	1	172	CARDINAL
ftr-497	1191	1	ali	PERSON
ftr-497	1191	2	one year	DATE
ftr-497	1193	1	annual	DATE
ftr-497	1193	2	170	CARDINAL
ftr-497	1194	1	harry l. gutman	PERSON
ftr-497	1194	2	erta	DATE
ftr-497	1195	1	69	CARDINAL
ftr-497	1195	2	l. rev	PERSON
ftr-497	1195	3	1183	CARDINAL
ftr-497	1195	4	1244	CARDINAL
ftr-497	1195	5	1983	DATE
ftr-497	1196	1	harry l. gutman	PERSON
ftr-497	1196	2	41	CARDINAL
ftr-497	1197	1	653	CARDINAL
ftr-497	1198	1	657-660	CARDINAL
ftr-497	1198	2	1987	DATE
ftr-497	1200	1	171	CARDINAL
ftr-497	1201	1	aba section	PERSON
ftr-497	1202	1	41	CARDINAL
ftr-497	1203	1	393	CARDINAL
ftr-497	1203	2	1987	DATE
ftr-497	1205	1	three	CARDINAL
ftr-497	1205	2	john g. steinkamp	PERSON
ftr-497	1205	3	72	CARDINAL
ftr-497	1205	4	l. rev	PERSON
ftr-497	1205	5	106	CARDINAL
ftr-497	1205	6	1993	DATE
ftr-497	1207	1	only one	CARDINAL
ftr-497	1210	1	171	CARDINAL
ftr-497	1213	1	172	CARDINAL
ftr-497	1213	2	ali	PERSON
ftr-497	1213	3	98	CARDINAL
ftr-497	1213	4	19	CARDINAL
ftr-497	1213	5	supra	PERSON
ftr-497	1213	6	169	CARDINAL
ftr-497	1213	7	19931	DATE
ftr-497	1214	1	florida	GPE
ftr-497	1214	2	ali	PERSON
ftr-497	1215	1	ali	PERSON
ftr-497	1215	2	1981	DATE
ftr-497	1216	1	173	CARDINAL
ftr-497	1216	2	ali	PERSON
ftr-497	1216	3	one	CARDINAL
ftr-497	1216	4	the end of the second calendar year	DATE
ftr-497	1216	5	the year	DATE
ftr-497	1217	1	ali	PERSON
ftr-497	1218	1	annual	DATE
ftr-497	1218	2	section 2503(b	LAW
ftr-497	1218	3	a year	DATE
ftr-497	1218	4	that same year	DATE
ftr-497	1219	1	3,000	MONEY
ftr-497	1219	2	annual	DATE
ftr-497	1220	1	176	CARDINAL
ftr-497	1220	2	ali	PERSON
ftr-497	1220	3	ray	PERSON
ftr-497	1220	4	173	CARDINAL
ftr-497	1221	1	supra	PERSON
ftr-497	1221	2	169	CARDINAL
ftr-497	1221	3	446-50	CARDINAL
ftr-497	1221	4	174	CARDINAL
ftr-497	1222	1	449	CARDINAL
ftr-497	1223	1	175	CARDINAL
ftr-497	1224	1	section 152	LAW
ftr-497	1224	2	the year	DATE
ftr-497	1224	3	age 19	DATE
ftr-497	1224	4	the year	DATE
ftr-497	1224	5	age 24	DATE
ftr-497	1224	6	the year	DATE
ftr-497	1226	1	ray	PERSON
ftr-497	1227	1	176	CARDINAL
ftr-497	1228	1	today	DATE
ftr-497	1229	1	10,000	MONEY
ftr-497	1229	2	annual	DATE
ftr-497	1231	1	1:7	CARDINAL
ftr-497	1232	1	one	CARDINAL
ftr-497	1235	1	the end of the second calendar year after the year	DATE
ftr-497	1238	1	177	CARDINAL
ftr-497	1239	1	one year	DATE
ftr-497	1239	2	ali	PERSON
ftr-497	1239	3	two years	DATE
ftr-497	1240	1	2	CARDINAL
ftr-497	1242	1	2031	CARDINAL
ftr-497	1242	2	2033	CARDINAL
ftr-497	1243	1	two	CARDINAL
ftr-497	1247	1	178	CARDINAL
ftr-497	1248	1	two years later	DATE
ftr-497	1250	1	the two years	DATE
ftr-497	1251	1	9,000	MONEY
ftr-497	1251	2	19931	CARDINAL
ftr-497	1251	3	florida	GPE
ftr-497	1252	1	the same calendar year	DATE
ftr-497	1253	1	the end of the second calendar year after the year	DATE
ftr-497	1254	1	that year	DATE
ftr-497	1255	1	two years	DATE
ftr-497	1256	1	annual	DATE
ftr-497	1261	1	the two years	DATE
ftr-497	1262	1	two years later	DATE
ftr-497	1267	1	supra	PERSON
ftr-497	1267	2	177	CARDINAL
ftr-497	1268	1	1:7	CARDINAL
ftr-497	1270	1	only $3,000/$6,000	MONEY
ftr-497	1270	2	10,000/$20,000	MONEY
ftr-497	1271	1	ali	PERSON
ftr-497	1272	1	ali	PERSON
ftr-497	1272	2	ray	PERSON
ftr-497	1277	1	2	CARDINAL
ftr-497	1277	2	harry l. gutman	PERSON
ftr-497	1278	1	ali	PERSON
ftr-497	1278	2	one	CARDINAL
ftr-497	1278	3	600	MONEY
ftr-497	1279	1	ali	PERSON
ftr-497	1279	2	annual	DATE
ftr-497	1280	1	ali	PERSON
ftr-497	1281	1	ali	PERSON
ftr-497	1282	1	two	CARDINAL
ftr-497	1282	2	annual	DATE
ftr-497	1283	1	180	CARDINAL
ftr-497	1283	2	supra	PERSON
ftr-497	1283	3	170	CARDINAL
ftr-497	1284	1	181	CARDINAL
ftr-497	1285	1	ray's	ORG
ftr-497	1287	1	supra	PERSON
ftr-497	1287	2	170	CARDINAL
ftr-497	1287	3	1243	CARDINAL
ftr-497	1287	4	182	CARDINAL
ftr-497	1288	1	170	CARDINAL
ftr-497	1288	2	658-60	CARDINAL
ftr-497	1288	3	19931	DATE
ftr-497	1288	4	florida	GPE
ftr-497	1290	1	gutman	PERSON
ftr-497	1290	2	annual	DATE
ftr-497	1291	1	as low as $600	MONEY
ftr-497	1291	2	first	ORDINAL
ftr-497	1292	1	annual	DATE
ftr-497	1294	1	5 183	CARDINAL
ftr-497	1295	1	gutman	PERSON
ftr-497	1296	1	170	CARDINAL
ftr-497	1296	2	659	CARDINAL
ftr-497	1297	1	second	ORDINAL
ftr-497	1299	1	gutman	PERSON
ftr-497	1299	2	first	ORDINAL
ftr-497	1302	1	one	CARDINAL
ftr-497	1302	2	500	MONEY
ftr-497	1302	3	500	MONEY
ftr-497	1303	1	184	CARDINAL
ftr-497	1310	1	daddy warbucks	PERSON
ftr-497	1310	2	1:7	CARDINAL
ftr-497	1312	1	6	CARDINAL
ftr-497	1317	1	annual	DATE
ftr-497	1319	1	seventy-five-year old	CARDINAL
ftr-497	1319	2	nineteen-year old	DATE
ftr-497	1320	1	the year	DATE
ftr-497	1322	1	600	MONEY
ftr-497	1324	1	christmas	DATE
ftr-497	1326	1	600	MONEY
ftr-497	1326	2	s600	ORG
ftr-497	1327	1	186	CARDINAL
ftr-497	1328	1	gutman	PERSON
ftr-497	1329	1	184	CARDINAL
ftr-497	1330	1	19931	DATE
ftr-497	1330	2	florida	GPE
ftr-497	1331	1	barbie	PERSON
ftr-497	1331	2	christmas	DATE
ftr-497	1334	1	one	CARDINAL
ftr-497	1335	1	600	MONEY
ftr-497	1336	1	7	CARDINAL
ftr-497	1336	2	10,000	MONEY
ftr-497	1336	3	600	MONEY
ftr-497	1337	1	christmas	DATE
ftr-497	1338	1	gutman	PERSON
ftr-497	1338	2	annual	DATE
ftr-497	1339	1	congress	ORG
ftr-497	1340	1	187	CARDINAL
ftr-497	1342	1	first	ORDINAL
ftr-497	1345	1	second	ORDINAL
ftr-497	1347	1	188	CARDINAL
ftr-497	1348	1	170	CARDINAL
ftr-497	1348	2	658	CARDINAL
ftr-497	1349	1	1:7	CARDINAL
ftr-497	1350	1	9	CARDINAL
ftr-497	1352	1	up to $600,000	MONEY
ftr-497	1352	2	$1.2 million	MONEY
ftr-497	1352	3	congress	ORG
ftr-497	1353	1	the holiday	DATE
ftr-497	1353	2	one	CARDINAL
ftr-497	1353	3	a year	DATE
ftr-497	1354	1	3	CARDINAL
ftr-497	1355	1	tav restiructuring.-a task	ORG
ftr-497	1355	2	mid-1980	DATE
ftr-497	1355	3	hugh calkins	PERSON
ftr-497	1357	1	30,000	MONEY
ftr-497	1360	1	93	CARDINAL
ftr-497	1361	1	4	CARDINAL
ftr-497	1362	1	189	CARDINAL
ftr-497	1363	1	659	CARDINAL
ftr-497	1363	2	190	CARDINAL
ftr-497	1364	1	171	CARDINAL
ftr-497	1365	1	191	CARDINAL
ftr-497	1365	2	171	CARDINAL
ftr-497	1365	3	401	CARDINAL
ftr-497	1366	1	192	CARDINAL
ftr-497	1367	1	402	CARDINAL
ftr-497	1367	2	193	CARDINAL
ftr-497	1369	1	19931	DATE
ftr-497	1369	2	florida	GPE
ftr-497	1374	1	no more than $600,000	MONEY
ftr-497	1376	1	1	CARDINAL
ftr-497	1377	1	ali	PERSON
ftr-497	1379	1	'95	DATE
ftr-497	1379	2	ali	PERSON
ftr-497	1380	1	196	CARDINAL
ftr-497	1384	1	195	CARDINAL
ftr-497	1385	1	supra	PERSON
ftr-497	1385	2	169	CARDINAL
ftr-497	1385	3	448	CARDINAL
ftr-497	1385	4	196	CARDINAL
ftr-497	1386	1	supra	PERSON
ftr-497	1386	2	170	CARDINAL
ftr-497	1386	3	1243	CARDINAL
ftr-497	1386	4	197	CARDINAL
ftr-497	1387	1	171	CARDINAL
ftr-497	1387	2	401	CARDINAL
ftr-497	1388	1	1:7	CARDINAL
ftr-497	1389	1	2	CARDINAL
ftr-497	1389	2	first	ORDINAL
ftr-497	1392	1	several thousand dollars	MONEY
ftr-497	1392	2	a weekend	DATE
ftr-497	1392	3	paris	GPE
ftr-497	1396	1	congress	ORG
ftr-497	1397	1	98	CARDINAL
ftr-497	1397	2	congress	ORG
ftr-497	1398	1	9	CARDINAL
ftr-497	1402	1	paris	GPE
ftr-497	1402	2	198	CARDINAL
ftr-497	1404	1	4001-4007	DATE
ftr-497	1407	1	199	CARDINAL
ftr-497	1408	1	supra	PERSON
ftr-497	1409	1	19931	DATE
ftr-497	1409	2	florida	GPE
ftr-497	1410	1	3	CARDINAL
ftr-497	1411	1	section 152	LAW
ftr-497	1411	2	one	CARDINAL
ftr-497	1411	3	two years	DATE
ftr-497	1412	1	one	CARDINAL
ftr-497	1412	2	four	CARDINAL
ftr-497	1420	1	200	CARDINAL
ftr-497	1422	1	supra	PERSON
ftr-497	1422	2	170	CARDINAL
ftr-497	1422	3	1241	CARDINAL
ftr-497	1422	4	n.168	CARDINAL
ftr-497	1426	1	1:7	CARDINAL
ftr-497	1428	1	four	CARDINAL
ftr-497	1429	1	four	CARDINAL
ftr-497	1439	1	201	CARDINAL
ftr-497	1444	1	19931	DATE
ftr-497	1444	2	florida	GPE
ftr-497	1449	1	one year	DATE
ftr-497	1450	1	zero	CARDINAL
ftr-497	1455	1	the united states	GPE
ftr-497	1456	1	202	CARDINAL
ftr-497	1457	1	one	CARDINAL
ftr-497	1458	1	one	CARDINAL
ftr-497	1461	1	1:7	CARDINAL
ftr-497	1461	2	annual	DATE
ftr-497	1463	1	0	CARDINAL
ftr-497	1469	1	203	CARDINAL
ftr-497	1471	1	paris	GPE
ftr-497	1471	2	an extravagant weekend	DATE
ftr-497	1478	1	204	CARDINAL
ftr-497	1480	1	171	CARDINAL
ftr-497	1481	1	402	CARDINAL
ftr-497	1483	1	at least three	CARDINAL
ftr-497	1484	1	first	ORDINAL
ftr-497	1485	1	145	CARDINAL
ftr-497	1488	1	second	ORDINAL
ftr-497	1488	2	19931	DATE
ftr-497	1488	3	florida	GPE
ftr-497	1490	1	300,000	MONEY
ftr-497	1496	1	at least half	CARDINAL
ftr-497	1496	2	section 170(b)(1)(a)(ii	LAW
ftr-497	1497	1	5	CARDINAL
ftr-497	1497	2	several years	DATE
ftr-497	1499	1	third	ORDINAL
ftr-497	1501	1	205	CARDINAL
ftr-497	1505	1	at least a half	DATE
ftr-497	1506	1	1:7	CARDINAL
ftr-497	1511	1	the current school year	DATE
ftr-497	1513	1	one	CARDINAL
ftr-497	1513	2	years	DATE
ftr-497	1515	1	7	CARDINAL
ftr-497	1518	1	206	CARDINAL
ftr-497	1521	1	207	CARDINAL
ftr-497	1524	1	208	CARDINAL
ftr-497	1526	1	1993	DATE
ftr-497	1526	2	florida	GPE
ftr-497	1538	1	gstt	PERSON
ftr-497	1541	1	medicaid	ORG
ftr-497	1543	1	medicaid	ORG
ftr-497	1554	1	209	CARDINAL
ftr-497	1556	1	joel c. dobris	PERSON
ftr-497	1556	2	24	CARDINAL
ftr-497	1557	1	j. 1	PERSON
ftr-497	1557	2	1989	DATE
ftr-497	1557	3	clifton b. kruse	PERSON
ftr-497	1557	4	jr.	PERSON
ftr-497	1557	5	medicaid	ORG
ftr-497	1557	6	17	CARDINAL
ftr-497	1559	1	summer, 1991	DATE
ftr-497	1560	1	210	CARDINAL
ftr-497	1561	1	supra	PERSON
ftr-497	1561	2	163	CARDINAL
ftr-497	1562	1	19931	DATE
ftr-497	1562	2	florida	GPE
ftr-497	1566	1	e. modifications	PERSON
ftr-497	1567	1	1	CARDINAL
ftr-497	1568	1	congress	ORG
ftr-497	1568	2	1939 and 1942	DATE
ftr-497	1569	1	10,000	MONEY
ftr-497	1569	2	600,000	MONEY
ftr-497	1570	1	5,000	MONEY
ftr-497	1573	1	half	CARDINAL
ftr-497	1573	2	5,000	MONEY
ftr-497	1574	1	several hundred thousand dollars	MONEY
ftr-497	1575	1	600,000	MONEY
ftr-497	1575	2	5,000	MONEY
ftr-497	1576	1	over $5,000	MONEY
ftr-497	1579	1	1:7	CARDINAL
ftr-497	1579	2	annual	DATE
ftr-497	1581	1	2 ' 2	DATE
ftr-497	1581	2	one year	DATE
ftr-497	1581	3	one	CARDINAL
ftr-497	1581	4	10,000	MONEY
ftr-497	1581	5	20,000	MONEY
ftr-497	1582	1	two	CARDINAL
ftr-497	1582	2	10,000	MONEY
ftr-497	1583	1	four	CARDINAL
ftr-497	1583	2	two	CARDINAL
ftr-497	1583	3	as much as $10,000	MONEY
ftr-497	1583	4	one	CARDINAL
ftr-497	1583	5	20,000	MONEY
ftr-497	1583	6	160,000	MONEY
ftr-497	1584	1	13	DATE
ftr-497	1584	2	211	CARDINAL
ftr-497	1585	1	214	CARDINAL
ftr-497	1586	1	171	CARDINAL
ftr-497	1586	2	170-72	DATE
ftr-497	1589	1	169	CARDINAL
ftr-497	1593	1	212	CARDINAL
ftr-497	1594	1	several years ago	DATE
ftr-497	1599	1	supra	PERSON
ftr-497	1599	2	171	CARDINAL
ftr-497	1599	3	401	CARDINAL
ftr-497	1600	1	213	CARDINAL
ftr-497	1601	1	supra	PERSON
ftr-497	1601	2	19931	DATE
ftr-497	1601	3	florida	GPE
ftr-497	1602	1	two	CARDINAL
ftr-497	1602	2	10 years	DATE
ftr-497	1602	3	400,000	MONEY
ftr-497	1603	1	10,000	MONEY
ftr-497	1605	1	3	CARDINAL
ftr-497	1605	2	annual	DATE
ftr-497	1605	3	annual	DATE
ftr-497	1606	1	10,000	MONEY
ftr-497	1606	2	a year	DATE
ftr-497	1606	3	5,000	MONEY
ftr-497	1606	4	more than $30,000	MONEY
ftr-497	1606	5	annual	DATE
ftr-497	1606	6	5,000	MONEY
ftr-497	1606	7	over $5,000	MONEY
ftr-497	1606	8	50,000	MONEY
ftr-497	1606	9	annual	DATE
ftr-497	1606	10	2,500	MONEY
ftr-497	1607	1	10,000	MONEY
ftr-497	1608	1	5,000	MONEY
ftr-497	1608	2	a year	DATE
ftr-497	1608	3	14	CARDINAL
ftr-497	1608	4	214	CARDINAL
ftr-497	1609	1	709	CARDINAL
ftr-497	1609	2	1990	DATE
ftr-497	1609	3	147,700	CARDINAL
ftr-497	1609	4	1991	DATE
ftr-497	1609	5	143,800	CARDINAL
ftr-497	1610	1	10	CARDINAL
ftr-497	1610	2	53	DATE
ftr-497	1610	3	87	DATE
ftr-497	1610	4	winter 1990-1991	DATE
ftr-497	1611	1	1998	DATE
ftr-497	1611	2	207,000	CARDINAL
ftr-497	1612	1	bonnie l. nichols	PERSON
ftr-497	1612	2	fiscal years 1991-1998	DATE
ftr-497	1612	3	10	CARDINAL
ftr-497	1612	4	47	DATE
ftr-497	1612	5	52	DATE
ftr-497	1612	6	winter 1990-1991	DATE
ftr-497	1613	1	709	CARDINAL
ftr-497	1614	1	709	CARDINAL
ftr-497	1614	2	709	CARDINAL
ftr-497	1615	1	5,000	MONEY
ftr-497	1615	2	several fold	CARDINAL
ftr-497	1617	1	annual	DATE
ftr-497	1617	2	1:7	CARDINAL
ftr-497	1618	1	irs	ORG
ftr-497	1619	1	5,000	MONEY
ftr-497	1620	1	5,000	MONEY
ftr-497	1620	2	annual	DATE
ftr-497	1620	3	30,000	MONEY
ftr-497	1620	4	50,000	MONEY
ftr-497	1622	1	annual	DATE
ftr-497	1622	2	5,000	MONEY
ftr-497	1622	3	10,000	MONEY
ftr-497	1623	1	irs	ORG
ftr-497	1624	1	215 4	CARDINAL
ftr-497	1626	1	section 2503(c	LAW
ftr-497	1626	2	annual	DATE
ftr-497	1627	1	section 2503(c	ORG
ftr-497	1627	2	10,000	MONEY
ftr-497	1628	1	five-fold	CARDINAL
ftr-497	1629	1	215	CARDINAL
ftr-497	1630	1	2502	CARDINAL
ftr-497	1631	1	216	CARDINAL
ftr-497	1633	1	1	CARDINAL
ftr-497	1633	2	2	CARDINAL
ftr-497	1633	3	217	CARDINAL
ftr-497	1634	1	104	CARDINAL
ftr-497	1635	1	218	CARDINAL
ftr-497	1636	1	age 18	DATE
ftr-497	1637	1	utma	PERSON
ftr-497	1637	2	20tlh	CARDINAL
ftr-497	1637	3	1991	DATE
ftr-497	1637	4	19931	DATE
ftr-497	1637	5	florida	GPE
ftr-497	1638	1	9	CARDINAL
ftr-497	1638	2	at least three	CARDINAL
ftr-497	1638	3	annual	DATE
ftr-497	1640	1	second	ORDINAL
ftr-497	1640	2	one	CARDINAL
ftr-497	1640	3	third	ORDINAL
ftr-497	1640	4	transfers.22	GPE
ftr-497	1641	1	three	CARDINAL
ftr-497	1642	1	20,000	MONEY
ftr-497	1642	2	d.c.	ORG
ftr-497	1643	1	21-320	CARDINAL
ftr-497	1643	2	1992	DATE
ftr-497	1643	3	la	GPE
ftr-497	1644	1	ann	PERSON
ftr-497	1645	1	770	CARDINAL
ftr-497	1645	2	west 1992	DATE
ftr-497	1645	3	okla	GPE
ftr-497	1648	1	58	DATE
ftr-497	1648	2	r.i. gen.	PERSON
ftr-497	1648	3	18	CARDINAL
ftr-497	1649	1	section 2503(c	LAW
ftr-497	1649	2	age 21	DATE
ftr-497	1651	1	25.2503-4(a)(2	CARDINAL
ftr-497	1652	1	section 25.2503-4(b)(3	LAW
ftr-497	1652	2	age 21	DATE
ftr-497	1653	1	219	CARDINAL
ftr-497	1654	1	supra	PERSON
ftr-497	1654	2	111	CARDINAL
ftr-497	1655	1	220	CARDINAL
ftr-497	1656	1	401	CARDINAL
ftr-497	1656	2	171	CARDINAL
ftr-497	1657	1	221	CARDINAL
ftr-497	1659	1	annual	DATE
ftr-497	1660	1	supra	PERSON
ftr-497	1660	2	170	CARDINAL
ftr-497	1660	3	1245	CARDINAL
ftr-497	1662	1	415	CARDINAL
ftr-497	1663	1	222	CARDINAL
ftr-497	1664	1	s.	PERSON
ftr-497	1666	1	665	CARDINAL
ftr-497	1666	2	72d cong.	GPE
ftr-497	1667	1	41 (1932	DATE
ftr-497	1667	2	1939-1	DATE
ftr-497	1667	3	2	CARDINAL
ftr-497	1667	4	496	CARDINAL
ftr-497	1667	5	525	CARDINAL
ftr-497	1667	6	223	CARDINAL
ftr-497	1669	1	1:7	CARDINAL
ftr-497	1669	2	annual	DATE
ftr-497	1673	1	20,000	MONEY
ftr-497	1673	2	one	CARDINAL
ftr-497	1674	1	annual	DATE
ftr-497	1677	1	more than one	CARDINAL
ftr-497	1677	2	one	CARDINAL
ftr-497	1679	1	5	CARDINAL
ftr-497	1679	2	annual	DATE
ftr-497	1680	1	third	ORDINAL
ftr-497	1681	1	224	CARDINAL
ftr-497	1683	1	section 2701	LAW
ftr-497	1685	1	section 2702	LAW
ftr-497	1686	1	225	CARDINAL
ftr-497	1687	1	59	CARDINAL
ftr-497	1688	1	19931	DATE
ftr-497	1688	2	florida	GPE
ftr-497	1688	3	one-half	CARDINAL
ftr-497	1689	1	one	CARDINAL
ftr-497	1690	1	6	CARDINAL
ftr-497	1692	1	f.	PERSON
ftr-497	1692	2	1	CARDINAL
ftr-497	1693	1	modifications.-of	DATE
ftr-497	1693	2	six	CARDINAL
ftr-497	1694	1	first	ORDINAL
ftr-497	1695	1	three	CARDINAL
ftr-497	1696	1	annual	DATE
ftr-497	1697	1	226	CARDINAL
ftr-497	1697	2	5,000227	MONEY
ftr-497	1697	3	one	CARDINAL
ftr-497	1697	4	226	CARDINAL
ftr-497	1698	1	408	CARDINAL
ftr-497	1699	1	one	CARDINAL
ftr-497	1703	1	supra	PERSON
ftr-497	1703	2	170	CARDINAL
ftr-497	1703	3	1212	CARDINAL
ftr-497	1705	1	227	CARDINAL
ftr-497	1706	1	5,000	MONEY
ftr-497	1707	1	congress	ORG
ftr-497	1708	1	1:7	CARDINAL
ftr-497	1709	1	over $2,500	MONEY
ftr-497	1710	1	10,000	MONEY
ftr-497	1710	2	annual	DATE
ftr-497	1711	1	over $5,000	MONEY
ftr-497	1711	2	30,000	MONEY
ftr-497	1711	3	50,000	MONEY
ftr-497	1711	4	annual	DATE
ftr-497	1712	1	over $5,000	MONEY
ftr-497	1712	2	over $5,000	MONEY
ftr-497	1713	1	10,000	MONEY
ftr-497	1714	1	10,000	MONEY
ftr-497	1715	1	over $10,000	MONEY
ftr-497	1715	2	one	CARDINAL
ftr-497	1715	3	over $20,000	MONEY
ftr-497	1715	4	a year	DATE
ftr-497	1716	1	a year	DATE
ftr-497	1716	2	over $40,000	MONEY
ftr-497	1716	3	a year	DATE
ftr-497	1719	1	20,000	MONEY
ftr-497	1719	2	only one	CARDINAL
ftr-497	1719	3	two	CARDINAL
ftr-497	1720	1	up to $600,000	MONEY
ftr-497	1722	1	first	ORDINAL
ftr-497	1722	2	five	CARDINAL
ftr-497	1722	3	up to $50,000	MONEY
ftr-497	1722	4	annual	DATE
ftr-497	1722	5	5,000	MONEY
ftr-497	1722	6	19931	DATE
ftr-497	1722	7	florida	GPE
ftr-497	1723	1	up to $50,000	MONEY
ftr-497	1723	2	25,000	MONEY
ftr-497	1723	3	annually	DATE
ftr-497	1723	4	20,000	MONEY
ftr-497	1724	1	10,000	MONEY
ftr-497	1724	2	5,000	MONEY
ftr-497	1725	1	five	CARDINAL
ftr-497	1725	2	50,000	MONEY
ftr-497	1725	3	600,000	MONEY
ftr-497	1726	1	600,000	MONEY
ftr-497	1726	2	annual	DATE
ftr-497	1726	3	2,500	MONEY
ftr-497	1727	1	12,500	MONEY
ftr-497	1727	2	5 x $	MONEY
ftr-497	1727	3	2,500	MONEY
ftr-497	1727	4	each year	DATE
ftr-497	1728	1	600,000	MONEY
ftr-497	1728	2	600,000	MONEY
ftr-497	1729	1	600,000	MONEY
ftr-497	1729	2	annual	DATE
ftr-497	1729	3	2.0834%	PERCENT
ftr-497	1729	4	annual	DATE
ftr-497	1729	5	600,000	MONEY
ftr-497	1729	6	five	CARDINAL
ftr-497	1729	7	two years	DATE
ftr-497	1729	8	first	ORDINAL
ftr-497	1729	9	five	CARDINAL
ftr-497	1730	1	5,000	MONEY
ftr-497	1731	1	first	ORDINAL
ftr-497	1731	2	25,000	MONEY
ftr-497	1731	3	50,000	MONEY
ftr-497	1732	1	600,000	MONEY
ftr-497	1732	2	5,000	MONEY
ftr-497	1732	3	2,500	MONEY
ftr-497	1733	1	five	CARDINAL
ftr-497	1733	2	25,000	MONEY
ftr-497	1733	3	first	ORDINAL
ftr-497	1733	4	two years	DATE
ftr-497	1733	5	5,000	MONEY
ftr-497	1733	6	2,500	MONEY
ftr-497	1734	1	29	CARDINAL
ftr-497	1734	2	one	CARDINAL
ftr-497	1734	3	no more than three	CARDINAL
ftr-497	1734	4	10,000	MONEY
ftr-497	1734	5	20,000	MONEY
ftr-497	1735	1	228	CARDINAL
ftr-497	1736	1	600,000	MONEY
ftr-497	1736	2	2.0834%	PERCENT
ftr-497	1736	3	annually	DATE
ftr-497	1736	4	12,500	MONEY
ftr-497	1736	5	the first year	DATE
ftr-497	1736	6	larger than $12,500	MONEY
ftr-497	1737	1	600,000	MONEY
ftr-497	1737	2	2.0834%	PERCENT
ftr-497	1738	1	229	CARDINAL
ftr-497	1739	1	this two year	DATE
ftr-497	1739	2	two	CARDINAL
ftr-497	1740	1	1:7	CARDINAL
ftr-497	1741	1	600,000	MONEY
ftr-497	1741	2	annual	DATE
ftr-497	1741	3	more than three years	DATE
ftr-497	1742	1	three	CARDINAL
ftr-497	1742	2	6,666.66	MONEY
ftr-497	1742	3	5,000	MONEY
ftr-497	1742	4	30,000	MONEY
ftr-497	1743	1	5,000	MONEY
ftr-497	1744	1	four	CARDINAL
ftr-497	1744	2	600,000	MONEY
ftr-497	1744	3	more than a two year	DATE
ftr-497	1744	4	first	ORDINAL
ftr-497	1745	1	600,000	MONEY
ftr-497	1745	2	2,500	MONEY
ftr-497	1745	3	5,000	MONEY
ftr-497	1745	4	four	CARDINAL
ftr-497	1746	1	less than eight	CARDINAL
ftr-497	1746	2	more than fourteen years	DATE
ftr-497	1746	3	first	ORDINAL
ftr-497	1747	1	600,000	MONEY
ftr-497	1751	1	230	CARDINAL
ftr-497	1752	1	three	CARDINAL
ftr-497	1752	2	one $10,000	MONEY
ftr-497	1752	3	one year	DATE
ftr-497	1752	4	each year	DATE
ftr-497	1752	5	only $5,000	MONEY
ftr-497	1753	1	year one	DATE
ftr-497	1753	2	15,000	MONEY
ftr-497	1753	3	each succeeding year	DATE
ftr-497	1754	1	the end of the third year	DATE
ftr-497	1754	2	60,000	MONEY
ftr-497	1755	1	20,000	MONEY
ftr-497	1755	2	each year	DATE
ftr-497	1756	1	the end of the third year	DATE
ftr-497	1757	1	the fourth year	DATE
ftr-497	1757	2	15,000	CARDINAL
ftr-497	1757	3	20,000	MONEY
ftr-497	1758	1	231	CARDINAL
ftr-497	1759	1	171	CARDINAL
ftr-497	1759	2	401	CARDINAL
ftr-497	1760	1	10,000	MONEY
ftr-497	1760	2	annual	DATE
ftr-497	1760	3	600,000	MONEY
ftr-497	1760	4	19931	CARDINAL
ftr-497	1760	5	florida	GPE
ftr-497	1760	6	5,000	MONEY
ftr-497	1760	7	four	CARDINAL
ftr-497	1760	8	less than half	CARDINAL
ftr-497	1760	9	more than four	CARDINAL
ftr-497	1762	1	2,500	MONEY
ftr-497	1763	1	one	CARDINAL
ftr-497	1763	2	2,500	MONEY
ftr-497	1766	1	20,000	MONEY
ftr-497	1767	1	two	CARDINAL
ftr-497	1769	1	2	CARDINAL
ftr-497	1773	1	170	CARDINAL
ftr-497	1773	2	659	CARDINAL
ftr-497	1774	1	gutman	PERSON
ftr-497	1777	1	171	CARDINAL
ftr-497	1777	2	170	CARDINAL
ftr-497	1780	1	1:7	CARDINAL
ftr-497	1783	1	annual	DATE
ftr-497	1785	1	aba	PERSON
ftr-497	1785	2	only one	CARDINAL
ftr-497	1786	1	annual	DATE
ftr-497	1788	1	fifty percent	PERCENT
ftr-497	1789	1	one	CARDINAL
ftr-497	1791	1	232	CARDINAL
ftr-497	1792	1	supra	PERSON
ftr-497	1792	2	170	CARDINAL
ftr-497	1792	3	1245-46	DATE
ftr-497	1793	1	170	CARDINAL
ftr-497	1793	2	658	CARDINAL
ftr-497	1794	1	171	CARDINAL
ftr-497	1794	2	174	CARDINAL
ftr-497	1798	1	supra	PERSON
ftr-497	1798	2	211	CARDINAL
ftr-497	1802	1	19931	DATE
ftr-497	1802	2	florida	GPE
ftr-497	1802	3	one	CARDINAL
ftr-497	1803	1	one	CARDINAL
ftr-497	1803	2	chapter 14 of the code	LAW
ftr-497	1803	3	section 6166	LAW
ftr-497	1803	4	one	CARDINAL
ftr-497	1803	5	$1 million	MONEY
ftr-497	1803	6	gstt	PERSON
ftr-497	1804	1	congress	ORG
ftr-497	1806	1	one	CARDINAL
ftr-497	1808	1	chapter 14	LAW
ftr-497	1808	2	one	CARDINAL
ftr-497	1810	1	one	CARDINAL
ftr-497	1810	2	two	CARDINAL
ftr-497	1810	3	one-half	CARDINAL
ftr-497	1814	1	233	CARDINAL
ftr-497	1814	2	2701(a)(1)(b	CARDINAL
ftr-497	1814	3	e)(2)(a	PRODUCT
ftr-497	1814	4	6166(b)(2)(b	DATE
ftr-497	1815	1	234	CARDINAL
ftr-497	1816	1	one	CARDINAL
ftr-497	1817	1	1361(c)(1	CARDINAL
ftr-497	1818	1	one	CARDINAL
ftr-497	1818	2	annual	DATE
ftr-497	1819	1	235	CARDINAL
ftr-497	1819	2	irc §§	ORG
ftr-497	1819	3	2010	DATE
ftr-497	1819	4	2631	DATE
ftr-497	1821	1	1:7	CARDINAL
ftr-497	1821	2	annual	DATE
ftr-497	1822	1	one	CARDINAL
ftr-497	1822	2	-36	PERSON
ftr-497	1823	1	today	DATE
ftr-497	1823	2	second	ORDINAL
ftr-497	1823	3	third	ORDINAL
ftr-497	1824	1	today	DATE
ftr-497	1825	1	congress	ORG
ftr-497	1825	2	annual	DATE
ftr-497	1825	3	half	CARDINAL
ftr-497	1826	1	annual	DATE
ftr-497	1827	1	annual	DATE
ftr-497	1829	1	3	CARDINAL
ftr-497	1829	2	annual	DATE
ftr-497	1830	1	7	CARDINAL
ftr-497	1833	1	annual	DATE
ftr-497	1833	2	reduced.23 vi.	PERSON
ftr-497	1834	1	congress	ORG
ftr-497	1834	2	236	CARDINAL
ftr-497	1836	1	237	CARDINAL
ftr-497	1837	1	supra	PERSON
ftr-497	1837	2	238	CARDINAL
ftr-497	1838	1	florida	GPE
ftr-497	1845	1	5,000	MONEY
ftr-497	1845	2	annual	DATE
ftr-497	1845	3	20,000	MONEY
ftr-497	1845	4	annual	DATE
ftr-497	1848	1	1:7	CARDINAL
ftr-497	1849	1	section 2503	LAW
ftr-497	1850	1	2	CARDINAL
ftr-497	1850	2	3	CARDINAL
ftr-497	1850	3	5,000	MONEY
ftr-497	1850	4	year	DATE
ftr-497	1850	5	such year	DATE
ftr-497	1851	1	2) $	MONEY
ftr-497	1851	2	20,000	MONEY
ftr-497	1851	3	annual	DATE
ftr-497	1852	1	1	CARDINAL
ftr-497	1852	2	one	CARDINAL
ftr-497	1852	3	year	DATE
ftr-497	1852	4	20,000	MONEY
ftr-497	1853	1	3	CARDINAL
ftr-497	1854	1	the year	DATE
ftr-497	1857	1	2	CARDINAL
ftr-497	1858	1	section 170(b)(1)(a)(ii	LAW
ftr-497	1860	1	a calendar year	DATE
ftr-497	1860	2	19931	DATE
ftr-497	1860	3	florida	GPE
ftr-497	1860	4	the school year	DATE
ftr-497	1861	1	section 170(b)(1)(a)(ii	LAW
ftr-497	1861	2	less than one-half	CARDINAL
ftr-497	1862	1	years	DATE
ftr-497	1862	2	one	CARDINAL
ftr-497	1862	3	years	DATE
ftr-497	1864	1	a calendar year	DATE
ftr-497	1866	1	2	CARDINAL
ftr-497	1867	1	1:7	CARDINAL