id	sid	eid	entity	type
ftr-499	1	1	florida	GPE
ftr-499	1	2	1 1993	CARDINAL
ftr-499	1	3	9	CARDINAL
ftr-499	1	4	i. introduction ii	PERSON
ftr-499	2	1	a. capital	PERSON
ftr-499	2	2	i.	PERSON
ftr-499	3	1	1	CARDINAL
ftr-499	4	1	2	CARDINAL
ftr-499	4	2	3	CARDINAL
ftr-499	5	1	1	CARDINAL
ftr-499	6	1	2	CARDINAL
ftr-499	6	2	3	CARDINAL
ftr-499	6	3	1	CARDINAL
ftr-499	6	4	2	CARDINAL
ftr-499	6	5	3	CARDINAL
ftr-499	7	1	1	CARDINAL
ftr-499	8	1	2	CARDINAL
ftr-499	8	2	3	CARDINAL
ftr-499	9	1	1	CARDINAL
ftr-499	9	2	93	CARDINAL
ftr-499	9	3	3	CARDINAL
ftr-499	10	1	4	CARDINAL
ftr-499	10	2	milbank	ORG
ftr-499	10	3	tweed,	ORG
ftr-499	10	4	hadley & mccloy	ORG
ftr-499	10	5	new york	GPE
ftr-499	11	1	n.y. j.d.	GPE
ftr-499	11	2	1980	DATE
ftr-499	11	3	yale	ORG
ftr-499	12	1	florida	GPE
ftr-499	12	2	i. introduction	PERSON
ftr-499	14	1	9327,5	CARDINAL
ftr-499	15	1	1	CARDINAL
ftr-499	16	1	william b. wasserman et al	PERSON
ftr-499	16	2	1992	DATE
ftr-499	16	3	l. inst	PERSON
ftr-499	17	1	643	CARDINAL
ftr-499	17	2	647	CARDINAL
ftr-499	17	3	louis b. freeman	PERSON
ftr-499	17	4	america	GPE
ftr-499	17	5	1986	DATE
ftr-499	17	6	64	CARDINAL
ftr-499	17	7	962	CARDINAL
ftr-499	17	8	962	CARDINAL
ftr-499	17	9	1986	DATE
ftr-499	18	1	2	CARDINAL
ftr-499	18	2	william b. brannan	PERSON
ftr-499	18	3	1	CARDINAL
ftr-499	18	4	fla	GPE
ftr-499	19	1	197	CARDINAL
ftr-499	19	2	249-50	CARDINAL
ftr-499	19	3	1993	DATE
ftr-499	20	1	3	CARDINAL
ftr-499	20	2	james r. hamill	PERSON
ftr-499	20	3	76	CARDINAL
ftr-499	20	4	j. tax'n	PERSON
ftr-499	20	5	138	CARDINAL
ftr-499	20	6	138	CARDINAL
ftr-499	20	7	1992	DATE
ftr-499	21	1	4	CARDINAL
ftr-499	21	2	1	CARDINAL
ftr-499	21	3	william s. mckee et al.	PERSON
ftr-499	21	4	5.01.10	CARDINAL
ftr-499	21	5	2d	DATE
ftr-499	21	6	1990	DATE
ftr-499	22	1	supp	GPE
ftr-499	23	1	2 1993	DATE
ftr-499	23	2	1	CARDINAL
ftr-499	23	3	arthur b. willis et al.	PERSON
ftr-499	23	4	45,46	CARDINAL
ftr-499	23	5	4th	ORDINAL
ftr-499	24	1	dec. 1991 & supp	DATE
ftr-499	25	1	june 1993	DATE
ftr-499	26	1	campbell v. commissioner	ORG
ftr-499	26	2	t.c.	PERSON
ftr-499	26	3	1990	DATE
ftr-499	26	4	162	CARDINAL
ftr-499	26	5	943	CARDINAL
ftr-499	26	6	815	CARDINAL
ftr-499	26	7	1991	DATE
ftr-499	26	8	barksdale hortenstine &	ORG
ftr-499	26	9	thomas w. ford	PERSON
ftr-499	26	10	jr.	PERSON
ftr-499	26	11	65	CARDINAL
ftr-499	26	12	880	CARDINAL
ftr-499	26	13	1987	DATE
ftr-499	27	1	sheldon i. banoff	PERSON
ftr-499	27	2	eighth	CARDINAL
ftr-499	27	3	campbell	ORG
ftr-499	28	1	75	CARDINAL
ftr-499	28	2	j. tax'n	PERSON
ftr-499	28	3	268	CARDINAL
ftr-499	28	4	1991	DATE
ftr-499	28	5	w. lesse castleberry	PERSON
ftr-499	28	6	campbell	ORG
ftr-499	28	7	47	CARDINAL
ftr-499	29	1	277	CARDINAL
ftr-499	29	2	1991	DATE
ftr-499	29	3	terence f. cuff	PERSON
ftr-499	29	4	49	CARDINAL
ftr-499	29	5	inst	PERSON
ftr-499	30	1	fed	ORG
ftr-499	31	1	tax'n ch. 13	PERSON
ftr-499	31	2	1991	DATE
ftr-499	31	3	terence f. cuff	PERSON
ftr-499	31	4	campbell v. commissioner:	ORG
ftr-499	31	5	69	CARDINAL
ftr-499	31	6	643	CARDINAL
ftr-499	31	7	1991	DATE
ftr-499	31	8	laura e. cunningham	PERSON
ftr-499	31	9	47	CARDINAL
ftr-499	31	10	247	CARDINAL
ftr-499	31	11	1991	DATE
ftr-499	31	12	thomas w. henning	PERSON
ftr-499	31	13	44	DATE
ftr-499	31	14	inst	PERSON
ftr-499	31	15	fed	ORG
ftr-499	33	1	1600	CARDINAL
ftr-499	33	2	1992	DATE
ftr-499	33	3	leo l. schmolka	PERSON
ftr-499	33	4	campbell	ORG
ftr-499	33	5	47	CARDINAL
ftr-499	33	6	287	CARDINAL
ftr-499	33	7	1991	DATE
ftr-499	34	1	5	CARDINAL
ftr-499	34	2	rev	PERSON
ftr-499	34	3	proc	PERSON
ftr-499	35	1	93-27	CARDINAL
ftr-499	35	2	24	CARDINAL
ftr-499	36	1	63	CARDINAL
ftr-499	36	2	july 6	DATE
ftr-499	37	1	93	CARDINAL
ftr-499	38	1	1:9	CARDINAL
ftr-499	42	1	a. capital	PERSON
ftr-499	42	2	1.704-1(b	CARDINAL
ftr-499	50	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-499	50	2	6	CARDINAL
ftr-499	51	1	19931	DATE
ftr-499	51	2	florida	GPE
ftr-499	52	1	section 704(c)(1)(a	LAW
ftr-499	53	1	1.704-1(b)(2)(iv	DATE
ftr-499	54	1	9	CARDINAL
ftr-499	56	1	7	CARDINAL
ftr-499	61	1	mckee	ORG
ftr-499	61	2	mckee et al.	PERSON
ftr-499	61	3	4	CARDINAL
ftr-499	63	1	1.704-3(a)(2	CARDINAL
ftr-499	64	1	1.704-1(b)(2)(iv	CARDINAL
ftr-499	66	1	8	CARDINAL
ftr-499	67	1	1.704-1(b)(2)(iv)(])(4	DATE
ftr-499	68	1	9	CARDINAL
ftr-499	71	1	1.704-3(b	CARDINAL
ftr-499	75	1	1:9	CARDINAL
ftr-499	77	1	two	CARDINAL
ftr-499	77	2	first	ORDINAL
ftr-499	77	3	second	ORDINAL
ftr-499	82	1	two	CARDINAL
ftr-499	83	1	100	CARDINAL
ftr-499	83	2	50%	PERCENT
ftr-499	83	3	200	CARDINAL
ftr-499	85	1	400	CARDINAL
ftr-499	87	1	ten years	DATE
ftr-499	88	1	10	CARDINAL
ftr-499	89	1	mckee et al.	PERSON
ftr-499	89	2	4	CARDINAL
ftr-499	89	3	1.02	CARDINAL
ftr-499	89	4	willis et al.	PERSON
ftr-499	89	5	4	CARDINAL
ftr-499	90	1	4	CARDINAL
ftr-499	90	2	11	CARDINAL
ftr-499	91	1	1939	DATE
ftr-499	92	1	v. moran	PERSON
ftr-499	92	2	236	CARDINAL
ftr-499	92	3	598	CARDINAL
ftr-499	92	4	1956	DATE
ftr-499	93	1	19931	DATE
ftr-499	93	2	florida	GPE
ftr-499	93	3	400	CARDINAL
ftr-499	93	4	44.44	CARDINAL
ftr-499	93	5	10%	PERCENT
ftr-499	96	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-499	97	1	400 200	CARDINAL
ftr-499	97	2	200 100	CARDINAL
ftr-499	97	3	44.44 44.44	CARDINAL
ftr-499	97	4	200 100	CARDINAL
ftr-499	97	5	44.44 44.44	CARDINAL
ftr-499	97	6	444.44	CARDINAL
ftr-499	97	7	244.44	CARDINAL
ftr-499	97	8	244.44	CARDINAL
ftr-499	97	9	annual	DATE
ftr-499	97	10	20	CARDINAL
ftr-499	97	11	4	CARDINAL
ftr-499	97	12	8	CARDINAL
ftr-499	97	13	10-year	DATE
ftr-499	97	14	44.44	CARDINAL
ftr-499	97	15	annual	DATE
ftr-499	97	16	.444	CARDINAL
ftr-499	97	17	2	CARDINAL
ftr-499	100	1	10%	PERCENT
ftr-499	100	2	10%	PERCENT
ftr-499	100	3	40	CARDINAL
ftr-499	101	1	20	CARDINAL
ftr-499	101	2	12	CARDINAL
ftr-499	102	1	721	CARDINAL
ftr-499	103	1	751	CARDINAL
ftr-499	105	1	1.752	CARDINAL
ftr-499	106	1	1.752-2	CARDINAL
ftr-499	107	1	1.752-3(a)(3	DATE
ftr-499	109	1	irc § 752(b	ORG
ftr-499	114	1	1:9	CARDINAL
ftr-499	114	2	40	CARDINAL
ftr-499	114	3	20	CARDINAL
ftr-499	114	4	10	CARDINAL
ftr-499	114	5	4.44	CARDINAL
ftr-499	114	6	220	CARDINAL
ftr-499	114	7	180	CARDINAL
ftr-499	114	8	90%	PERCENT
ftr-499	114	9	40	DATE
ftr-499	115	1	section 1.704l(b)(2)(iv)(f	LAW
ftr-499	115	2	400 220	CARDINAL
ftr-499	115	3	200	CARDINAL
ftr-499	115	4	44.44 44.44	CARDINAL
ftr-499	115	5	200	CARDINAL
ftr-499	115	6	44.44 44.44	CARDINAL
ftr-499	115	7	444.44	CARDINAL
ftr-499	115	8	266.44	CARDINAL
ftr-499	115	9	266.44	CARDINAL
ftr-499	115	10	annual	DATE
ftr-499	115	11	22	CARDINAL
ftr-499	115	12	4	CARDINAL
ftr-499	115	13	9	CARDINAL
ftr-499	117	1	4	CARDINAL
ftr-499	117	2	10%	PERCENT
ftr-499	117	3	25	CARDINAL
ftr-499	117	4	200	CARDINAL
ftr-499	118	1	4	CARDINAL
ftr-499	119	1	400	CARDINAL
ftr-499	120	1	1	CARDINAL
ftr-499	121	1	4	CARDINAL
ftr-499	121	2	2	CARDINAL
ftr-499	121	3	102	CARDINAL
ftr-499	124	1	13	CARDINAL
ftr-499	125	1	10%	PERCENT
ftr-499	125	2	as paying 20	CARDINAL
ftr-499	125	3	10	CARDINAL
ftr-499	126	1	20	CARDINAL
ftr-499	126	2	40	CARDINAL
ftr-499	126	3	4.44	CARDINAL
ftr-499	126	4	14	CARDINAL
ftr-499	128	1	58	CARDINAL
ftr-499	128	2	1958-1	DATE
ftr-499	128	3	279	CARDINAL
ftr-499	129	1	15	CARDINAL
ftr-499	129	2	helmer v. commissioner	PERSON
ftr-499	129	3	34	CARDINAL
ftr-499	130	1	cch	PERSON
ftr-499	130	2	727	CARDINAL
ftr-499	130	3	731	CARDINAL
ftr-499	131	1	1975	DATE
ftr-499	132	1	19931	DATE
ftr-499	132	2	florida	GPE
ftr-499	132	3	4	CARDINAL
ftr-499	133	1	6	CARDINAL
ftr-499	135	1	400	CARDINAL
ftr-499	135	2	25	CARDINAL
ftr-499	135	3	10%	PERCENT
ftr-499	137	1	29	CARDINAL
ftr-499	137	2	429	CARDINAL
ftr-499	138	1	10%	PERCENT
ftr-499	138	2	42.9	CARDINAL
ftr-499	138	3	45%	PERCENT
ftr-499	138	4	429	CARDINAL
ftr-499	138	5	193.05	CARDINAL
ftr-499	139	1	three	CARDINAL
ftr-499	140	1	first	ORDINAL
ftr-499	140	2	13.9	CARDINAL
ftr-499	140	3	42.9	CARDINAL
ftr-499	140	4	29	CARDINAL
ftr-499	142	1	second	ORDINAL
ftr-499	142	2	45%	PERCENT
ftr-499	142	3	10%	PERCENT
ftr-499	143	1	190	CARDINAL
ftr-499	143	2	49	CARDINAL
ftr-499	144	1	6.1	CARDINAL
ftr-499	144	2	3.05	CARDINAL
ftr-499	146	1	6.1	CARDINAL
ftr-499	147	1	third	ORDINAL
ftr-499	147	2	29	CARDINAL
ftr-499	147	3	10%	PERCENT
ftr-499	147	4	290	CARDINAL
ftr-499	147	5	261	CARDINAL
ftr-499	147	6	29	CARDINAL
ftr-499	147	7	10%	PERCENT
ftr-499	148	1	10%	PERCENT
ftr-499	148	2	290	CARDINAL
ftr-499	148	3	16	CARDINAL
ftr-499	149	1	mckee et al.	PERSON
ftr-499	149	2	4	CARDINAL
ftr-499	149	3	6.02[3][a	CARDINAL
ftr-499	150	1	17	CARDINAL
ftr-499	154	1	58	CARDINAL
ftr-499	154	2	58	CARDINAL
ftr-499	154	3	279	CARDINAL
ftr-499	154	4	286	CARDINAL
ftr-499	154	5	realty sales co.	ORG
ftr-499	154	6	10 b.t.a. 1217	QUANTITY
ftr-499	154	7	1928	DATE
ftr-499	154	8	acq.	GPE
ftr-499	154	9	c.b. vii-2	PERSON
ftr-499	154	10	33	DATE
ftr-499	154	11	1928	DATE
ftr-499	155	1	1256	CARDINAL
ftr-499	156	1	1234(c)(1	CARDINAL
ftr-499	157	1	1:9	CARDINAL
ftr-499	157	2	261 200	CARDINAL
ftr-499	157	3	130.5 100	CARDINAL
ftr-499	157	4	29 29	CARDINAL
ftr-499	157	5	130.5 100	CARDINAL
ftr-499	157	6	29 29	DATE
ftr-499	157	7	290	CARDINAL
ftr-499	157	8	229	CARDINAL
ftr-499	157	9	290 229	CARDINAL
ftr-499	157	10	annual	DATE
ftr-499	157	11	20	CARDINAL
ftr-499	157	12	2.61	CARDINAL
ftr-499	157	13	8.695	CARDINAL
ftr-499	157	14	139	CARDINAL
ftr-499	157	15	400	CARDINAL
ftr-499	157	16	400 200	CARDINAL
ftr-499	157	17	193.05	CARDINAL
ftr-499	157	18	29 29	CARDINAL
ftr-499	157	19	193.05	CARDINAL
ftr-499	157	20	42.9 29	CARDINAL
ftr-499	157	21	429 229	CARDINAL
ftr-499	160	1	section 721	LAW
ftr-499	161	1	' 8	DATE
ftr-499	161	2	two	CARDINAL
ftr-499	163	1	section 721	LAW
ftr-499	164	1	9 18	DATE
ftr-499	166	1	19	CARDINAL
ftr-499	167	1	1.721-1(b)(1	CARDINAL
ftr-499	168	1	19931	DATE
ftr-499	168	2	florida	GPE
ftr-499	169	1	section 1.721-1(b)(1	LAW
ftr-499	171	1	interest.21 2	ORG
ftr-499	171	2	4	CARDINAL
ftr-499	171	3	10%	PERCENT
ftr-499	173	1	10%	PERCENT
ftr-499	173	2	26.1	CARDINAL
ftr-499	173	3	29	CARDINAL
ftr-499	173	4	10%	PERCENT
ftr-499	173	5	29	CARDINAL
ftr-499	173	6	10%	PERCENT
ftr-499	173	7	29	CARDINAL
ftr-499	174	1	26.1	CARDINAL
ftr-499	174	2	20	CARDINAL
ftr-499	174	3	6.1	CARDINAL
ftr-499	174	4	3.05	CARDINAL
ftr-499	175	1	10%	PERCENT
ftr-499	175	2	26.1	CARDINAL
ftr-499	175	3	2.9	CARDINAL
ftr-499	175	4	206.1	CARDINAL
ftr-499	177	1	two	CARDINAL
ftr-499	178	1	first	ORDINAL
ftr-499	178	2	290	CARDINAL
ftr-499	179	1	261 206.1	CARDINAL
ftr-499	179	2	130.5	CARDINAL
ftr-499	179	3	103.05	MONEY
ftr-499	179	4	29 29	CARDINAL
ftr-499	179	5	130.5	CARDINAL
ftr-499	179	6	29 29	DATE
ftr-499	179	7	290	CARDINAL
ftr-499	180	1	willis et al	PERSON
ftr-499	180	2	4	CARDINAL
ftr-499	180	3	45.02	CARDINAL
ftr-499	181	1	21	CARDINAL
ftr-499	182	1	4	CARDINAL
ftr-499	184	1	58	CARDINAL
ftr-499	184	2	1958-1	DATE
ftr-499	184	3	279	CARDINAL
ftr-499	184	4	283	CARDINAL
ftr-499	185	1	102	CARDINAL
ftr-499	186	1	1:9	CARDINAL
ftr-499	186	2	139	CARDINAL
ftr-499	186	3	10%	PERCENT
ftr-499	186	4	45%	PERCENT
ftr-499	186	5	400	CARDINAL
ftr-499	186	6	206.1	CARDINAL
ftr-499	186	7	193.05	CARDINAL
ftr-499	186	8	103.5	MONEY
ftr-499	186	9	29 29	CARDINAL
ftr-499	186	10	193.05 103.5	MONEY
ftr-499	186	11	42.9 29	CARDINAL
ftr-499	186	12	429 235.1	CARDINAL
ftr-499	186	13	annual	DATE
ftr-499	186	14	20.61	CARDINAL
ftr-499	186	15	2.61	CARDINAL
ftr-499	186	16	9	CARDINAL
ftr-499	187	1	3	CARDINAL
ftr-499	187	2	characterization.-under	ORG
ftr-499	187	3	10%	PERCENT
ftr-499	187	4	261	CARDINAL
ftr-499	189	1	29	CARDINAL
ftr-499	189	2	10%	PERCENT
ftr-499	189	3	261	CARDINAL
ftr-499	191	1	more than 29	CARDINAL
ftr-499	191	2	section 721	LAW
ftr-499	192	1	22	CARDINAL
ftr-499	193	1	2	CARDINAL
ftr-499	193	2	10%	PERCENT
ftr-499	195	1	2	CARDINAL
ftr-499	195	2	2	CARDINAL
ftr-499	196	1	2	CARDINAL
ftr-499	197	1	3.05	CARDINAL
ftr-499	198	1	10%	PERCENT
ftr-499	198	2	13.05	CARDINAL
ftr-499	199	1	2	CARDINAL
ftr-499	199	2	11.05	CARDINAL
ftr-499	200	1	3.05	CARDINAL
ftr-499	201	1	11.05	CARDINAL
ftr-499	201	2	40	CARDINAL
ftr-499	201	3	26.1	CARDINAL
ftr-499	201	4	2.9	CARDINAL
ftr-499	201	5	2	CARDINAL
ftr-499	202	1	1993	DATE
ftr-499	202	2	florida	GPE
ftr-499	202	3	10	CARDINAL
ftr-499	202	4	10%	PERCENT
ftr-499	203	1	1	CARDINAL
ftr-499	203	2	section 721	LAW
ftr-499	204	1	1.	CARDINAL
ftr-499	205	1	50%	PERCENT
ftr-499	206	1	section 1.72 1-1(b)(1	LAW
ftr-499	206	2	two	CARDINAL
ftr-499	207	1	first	ORDINAL
ftr-499	207	2	10%	PERCENT
ftr-499	208	1	p. g.	PERSON
ftr-499	209	1	10%	PERCENT
ftr-499	209	2	10	CARDINAL
ftr-499	209	3	10%	PERCENT
ftr-499	209	4	10	CARDINAL
ftr-499	209	5	10	CARDINAL
ftr-499	209	6	23	CARDINAL
ftr-499	210	1	356	CARDINAL
ftr-499	210	2	260	CARDINAL
ftr-499	210	3	1958	DATE
ftr-499	211	1	24	CARDINAL
ftr-499	212	1	472	CARDINAL
ftr-499	212	2	867	CARDINAL
ftr-499	212	3	6th	ORDINAL
ftr-499	212	4	1973	DATE
ftr-499	213	1	25	CARDINAL
ftr-499	214	1	charles s. lyon &	PERSON
ftr-499	214	2	james s. eustice	PERSON
ftr-499	214	3	p.g. lake	GPE
ftr-499	214	4	17	CARDINAL
ftr-499	214	5	293	CARDINAL
ftr-499	214	6	1962	DATE
ftr-499	217	1	mckee et al.	PERSON
ftr-499	217	2	4	CARDINAL
ftr-499	217	3	supp	GPE
ftr-499	218	1	5.08a[3	CARDINAL
ftr-499	220	1	10	CARDINAL
ftr-499	221	1	castleberry	GPE
ftr-499	221	2	4	CARDINAL
ftr-499	221	3	282	CARDINAL
ftr-499	221	4	4 t.c	QUANTITY
ftr-499	221	5	979	CARDINAL
ftr-499	223	1	1:9	CARDINAL
ftr-499	223	2	5	CARDINAL
ftr-499	223	3	105	CARDINAL
ftr-499	224	1	10	CARDINAL
ftr-499	224	2	10%	PERCENT
ftr-499	236	1	the internal revenue service's	ORG
ftr-499	236	2	1%	PERCENT
ftr-499	237	1	latendresse	PERSON
ftr-499	237	2	26	CARDINAL
ftr-499	237	3	318	CARDINAL
ftr-499	237	4	1956	DATE
ftr-499	237	5	243	CARDINAL
ftr-499	237	6	577	CARDINAL
ftr-499	237	7	7th	ORDINAL
ftr-499	237	8	1957	DATE
ftr-499	239	1	15a.453-1(d)(2)(iii	TIME
ftr-499	240	1	26	CARDINAL
ftr-499	241	1	mckee et al.	PERSON
ftr-499	241	2	4	CARDINAL
ftr-499	241	3	1 3.02[51	CARDINAL
ftr-499	242	1	willis et al	PERSON
ftr-499	242	2	4	CARDINAL
ftr-499	242	3	3.04	CARDINAL
ftr-499	243	1	27	CARDINAL
ftr-499	244	1	306	CARDINAL
ftr-499	244	2	76	CARDINAL
ftr-499	244	3	9th	ORDINAL
ftr-499	244	4	1962	DATE
ftr-499	244	5	merryman v. commissioner	PERSON
ftr-499	244	6	t.c.	PERSON
ftr-499	244	7	1988-72	DATE
ftr-499	244	8	1988	DATE
ftr-499	244	9	luna v. commissioner	PERSON
ftr-499	244	10	42	CARDINAL
ftr-499	244	11	1067	CARDINAL
ftr-499	244	12	connelly v. commissioner	PERSON
ftr-499	244	13	46 b.t.a	MONEY
ftr-499	244	14	222	CARDINAL
ftr-499	244	15	1942	DATE
ftr-499	244	16	acq.	GPE
ftr-499	244	17	1942-1	DATE
ftr-499	245	1	28	CARDINAL
ftr-499	246	1	v. culbertson	PERSON
ftr-499	246	2	337	CARDINAL
ftr-499	246	3	733	CARDINAL
ftr-499	246	4	742	CARDINAL
ftr-499	246	5	1949	DATE
ftr-499	247	1	19931	DATE
ftr-499	247	2	florida	GPE
ftr-499	251	1	1%	PERCENT
ftr-499	252	1	second	ORDINAL
ftr-499	252	2	10	CARDINAL
ftr-499	252	3	5	CARDINAL
ftr-499	252	4	10	CARDINAL
ftr-499	253	1	105	CARDINAL
ftr-499	253	2	zero	CARDINAL
ftr-499	256	1	one year	DATE
ftr-499	258	1	10	CARDINAL
ftr-499	258	2	first	ORDINAL
ftr-499	258	3	10	CARDINAL
ftr-499	258	4	first	ORDINAL
ftr-499	258	5	5	CARDINAL
ftr-499	259	1	capital.30	GPE
ftr-499	259	2	first	ORDINAL
ftr-499	259	3	10	CARDINAL
ftr-499	260	1	2	CARDINAL
ftr-499	262	1	10	CARDINAL
ftr-499	262	2	29	CARDINAL
ftr-499	263	1	proc	PERSON
ftr-499	264	1	89-12	CARDINAL
ftr-499	264	2	789	CARDINAL
ftr-499	264	3	1%	PERCENT
ftr-499	265	1	30	CARDINAL
ftr-499	266	1	5%	PERCENT
ftr-499	266	2	10	CARDINAL
ftr-499	266	3	5%	PERCENT
ftr-499	267	1	first	ORDINAL
ftr-499	267	2	10	CARDINAL
ftr-499	268	1	1:9	CARDINAL
ftr-499	268	2	105	CARDINAL
ftr-499	269	1	1.704	CARDINAL
ftr-499	269	2	0	CARDINAL
ftr-499	269	3	10	CARDINAL
ftr-499	270	1	200 200	CARDINAL
ftr-499	270	2	105	CARDINAL
ftr-499	273	1	10	CARDINAL
ftr-499	273	2	105 105	CARDINAL
ftr-499	273	3	10 10	CARDINAL
ftr-499	273	4	0 10	CARDINAL
ftr-499	273	5	210 220 210 220	QUANTITY
ftr-499	274	1	10%	PERCENT
ftr-499	275	1	2	CARDINAL
ftr-499	275	2	first	ORDINAL
ftr-499	276	1	two	CARDINAL
ftr-499	276	2	3	CARDINAL
ftr-499	278	1	first	ORDINAL
ftr-499	278	2	second	ORDINAL
ftr-499	278	3	10	CARDINAL
ftr-499	278	4	31	CARDINAL
ftr-499	279	1	752	CARDINAL
ftr-499	280	1	one	CARDINAL
ftr-499	281	1	32	CARDINAL
ftr-499	282	1	5%	PERCENT
ftr-499	282	2	5	CARDINAL
ftr-499	283	1	5	CARDINAL
ftr-499	283	2	5	CARDINAL
ftr-499	284	1	33	CARDINAL
ftr-499	285	1	pleasant summit land corp.	ORG
ftr-499	286	1	863	CARDINAL
ftr-499	286	2	263	CARDINAL
ftr-499	286	3	3d	CARDINAL
ftr-499	286	4	1988	DATE
ftr-499	286	5	franklin v. commissioner	ORG
ftr-499	286	6	544	CARDINAL
ftr-499	286	7	1045	CARDINAL
ftr-499	286	8	9th	ORDINAL
ftr-499	286	9	1976	DATE
ftr-499	287	1	19931	DATE
ftr-499	287	2	florida	GPE
ftr-499	287	3	0	CARDINAL
ftr-499	288	1	second	ORDINAL
ftr-499	288	2	the internal revenue service	ORG
ftr-499	288	3	first	ORDINAL
ftr-499	289	1	400	CARDINAL
ftr-499	289	2	10%	PERCENT
ftr-499	291	1	4	CARDINAL
ftr-499	291	2	first	ORDINAL
ftr-499	292	1	1	CARDINAL
ftr-499	292	2	section 83	LAW
ftr-499	292	3	10%	PERCENT
ftr-499	292	4	10%	PERCENT
ftr-499	293	1	10%	PERCENT
ftr-499	293	2	40,36	CARDINAL
ftr-499	295	1	10%	PERCENT
ftr-499	295	2	444.44	CARDINAL
ftr-499	295	3	10%	PERCENT
ftr-499	295	4	44.44.7 34	DATE
ftr-499	296	1	mckee et al.	PERSON
ftr-499	296	2	4	CARDINAL
ftr-499	296	3	willis et al	PERSON
ftr-499	296	4	4	CARDINAL
ftr-499	296	5	1	CARDINAL
ftr-499	296	6	j. bonn	PERSON
ftr-499	296	7	1987	DATE
ftr-499	296	8	american bar association	ORG
ftr-499	296	9	1986	DATE
ftr-499	296	10	87	CARDINAL
ftr-499	296	11	today	DATE
ftr-499	296	12	91-24	CARDINAL
ftr-499	296	13	11, 1987	DATE
ftr-499	297	1	35	CARDINAL
ftr-499	298	1	1.83-6(a)(1	CARDINAL
ftr-499	299	1	36	CARDINAL
ftr-499	299	2	mckee et al.	PERSON
ftr-499	299	3	4	CARDINAL
ftr-499	299	4	8. 37	CARDINAL
ftr-499	300	1	44.44	CARDINAL
ftr-499	300	2	10%	PERCENT
ftr-499	300	3	400	CARDINAL
ftr-499	300	4	10%	PERCENT
ftr-499	300	5	44.44/444.44	CARDINAL
ftr-499	301	1	third	ORDINAL
ftr-499	304	1	40	CARDINAL
ftr-499	304	2	44.44	CARDINAL
ftr-499	305	1	44.44	CARDINAL
ftr-499	305	2	10%	PERCENT
ftr-499	305	3	44.44	CARDINAL
ftr-499	305	4	444.44	CARDINAL
ftr-499	305	5	44.44	CARDINAL
ftr-499	305	6	section 83	LAW
ftr-499	305	7	244.44	CARDINAL
ftr-499	305	8	44.44	CARDINAL
ftr-499	305	9	20	CARDINAL
ftr-499	305	10	44.44	CARDINAL
ftr-499	305	11	24.44	CARDINAL
ftr-499	305	12	10	CARDINAL
ftr-499	305	13	110	CARDINAL
ftr-499	306	1	10%	PERCENT
ftr-499	306	2	44.44	CARDINAL
ftr-499	306	3	10%	PERCENT
ftr-499	306	4	264.44	CARDINAL
ftr-499	306	5	200	CARDINAL
ftr-499	306	6	44.44	CARDINAL
ftr-499	306	7	20	CARDINAL
ftr-499	307	1	1.704-1(b)(2)(iv)(f	CARDINAL
ftr-499	307	2	444.44	CARDINAL
ftr-499	307	3	264.44	CARDINAL
ftr-499	307	4	200	CARDINAL
ftr-499	307	5	200	CARDINAL
ftr-499	307	6	44.44 44.44	CARDINAL
ftr-499	307	7	444.44	CARDINAL
ftr-499	307	8	264.44	CARDINAL
ftr-499	307	9	264.44	CARDINAL
ftr-499	307	10	annual	DATE
ftr-499	307	11	26.44	CARDINAL
ftr-499	307	12	4.44	CARDINAL
ftr-499	307	13	11	CARDINAL
ftr-499	309	1	38	CARDINAL
ftr-499	310	1	10%	PERCENT
ftr-499	310	2	44.44	CARDINAL
ftr-499	310	3	24.44	CARDINAL
ftr-499	311	1	39	CARDINAL
ftr-499	313	1	45%	PERCENT
ftr-499	313	2	20	CARDINAL
ftr-499	313	3	10%	PERCENT
ftr-499	313	4	45%	PERCENT
ftr-499	313	5	20	CARDINAL
ftr-499	314	1	10	CARDINAL
ftr-499	315	1	20	CARDINAL
ftr-499	315	2	10	CARDINAL
ftr-499	315	3	20	CARDINAL
ftr-499	316	1	10%	PERCENT
ftr-499	316	2	10%	PERCENT
ftr-499	316	3	10%	PERCENT
ftr-499	316	4	10%	PERCENT
ftr-499	316	5	4.44	CARDINAL
ftr-499	316	6	4.44	CARDINAL
ftr-499	316	7	4.44	CARDINAL
ftr-499	317	1	264.44	CARDINAL
ftr-499	317	2	19931	CARDINAL
ftr-499	317	3	florida	GPE
ftr-499	317	4	44.44	CARDINAL
ftr-499	317	5	45%	PERCENT
ftr-499	317	6	10%	PERCENT
ftr-499	317	7	400 220	CARDINAL
ftr-499	317	8	180 90	CARDINAL
ftr-499	317	9	180 90	CARDINAL
ftr-499	317	10	40 40	DATE
ftr-499	317	11	400 220	CARDINAL
ftr-499	318	1	40	DATE
ftr-499	318	2	40	CARDINAL
ftr-499	318	3	' 40	DATE
ftr-499	319	1	400	CARDINAL
ftr-499	319	2	200	CARDINAL
ftr-499	319	3	100	CARDINAL
ftr-499	320	1	44.44	CARDINAL
ftr-499	320	2	44.44	CARDINAL
ftr-499	321	1	444.44	CARDINAL
ftr-499	321	2	244.44	CARDINAL
ftr-499	323	1	10%	PERCENT
ftr-499	323	2	44.44	CARDINAL
ftr-499	324	1	90%	PERCENT
ftr-499	324	2	400	CARDINAL
ftr-499	324	3	220	CARDINAL
ftr-499	324	4	44.44	CARDINAL
ftr-499	325	1	20	CARDINAL
ftr-499	325	2	10	CARDINAL
ftr-499	326	1	110	CARDINAL
ftr-499	327	1	44.44	CARDINAL
ftr-499	328	1	10%	PERCENT
ftr-499	328	2	44.44	CARDINAL
ftr-499	328	3	10%	PERCENT
ftr-499	329	1	100%	PERCENT
ftr-499	329	2	444.44	CARDINAL
ftr-499	329	3	264.44	CARDINAL
ftr-499	330	1	44.44	CARDINAL
ftr-499	331	1	90%	PERCENT
ftr-499	332	1	90%	PERCENT
ftr-499	332	2	400	CARDINAL
ftr-499	332	3	90%	PERCENT
ftr-499	332	4	444.44	CARDINAL
ftr-499	332	5	220	CARDINAL
ftr-499	332	6	90%	PERCENT
ftr-499	332	7	244.44	CARDINAL
ftr-499	332	8	180	CARDINAL
ftr-499	332	9	90	CARDINAL
ftr-499	334	1	200	CARDINAL
ftr-499	335	1	110	CARDINAL
ftr-499	336	1	44.44	CARDINAL
ftr-499	336	2	4.44	CARDINAL
ftr-499	336	3	20	CARDINAL
ftr-499	336	4	40	CARDINAL
ftr-499	337	1	180	CARDINAL
ftr-499	337	2	90	CARDINAL
ftr-499	338	1	41	CARDINAL
ftr-499	340	1	44.44	CARDINAL
ftr-499	340	2	4.44	CARDINAL
ftr-499	340	3	40	CARDINAL
ftr-499	342	1	1:9	CARDINAL
ftr-499	342	2	2	CARDINAL
ftr-499	342	3	83	DATE
ftr-499	342	4	10%	PERCENT
ftr-499	343	1	444.44	CARDINAL
ftr-499	343	2	244.44	CARDINAL
ftr-499	345	1	third	ORDINAL
ftr-499	346	1	third	ORDINAL
ftr-499	347	1	zero	CARDINAL
ftr-499	347	2	income4	ORG
ftr-499	347	3	2	CARDINAL
ftr-499	347	4	1.704-1(b)(2)(iv	DATE
ftr-499	348	1	444.44	CARDINAL
ftr-499	348	2	244.44	CARDINAL
ftr-499	348	3	200 100	CARDINAL
ftr-499	348	4	200 100	CARDINAL
ftr-499	348	5	44.44 44.44	CARDINAL
ftr-499	348	6	444.44	CARDINAL
ftr-499	348	7	244.44	CARDINAL
ftr-499	348	8	annual	DATE
ftr-499	348	9	24.44	CARDINAL
ftr-499	348	10	4.44	CARDINAL
ftr-499	348	11	10	CARDINAL
ftr-499	348	12	10%	PERCENT
ftr-499	348	13	45%	PERCENT
ftr-499	349	1	42	CARDINAL
ftr-499	350	1	721	CARDINAL
ftr-499	351	1	stafford v. united states	PERSON
ftr-499	352	1	f. supp	PERSON
ftr-499	353	1	1036	CARDINAL
ftr-499	353	2	ga	ORG
ftr-499	353	3	1977	DATE
ftr-499	353	4	611 f.2d	MONEY
ftr-499	353	5	5th	ORDINAL
ftr-499	353	6	1980	DATE
ftr-499	354	1	552	CARDINAL
ftr-499	354	2	f. supp	PERSON
ftr-499	355	1	311	CARDINAL
ftr-499	355	2	ga	ORG
ftr-499	355	3	1982	DATE
ftr-499	355	4	727 f.2d 1043	CARDINAL
ftr-499	355	5	11	CARDINAL
ftr-499	355	6	1984	DATE
ftr-499	356	1	zero	CARDINAL
ftr-499	357	1	1993	DATE
ftr-499	357	2	florida	GPE
ftr-499	357	3	400 200	CARDINAL
ftr-499	357	4	180 80	CARDINAL
ftr-499	357	5	180 80	CARDINAL
ftr-499	357	6	40 40	DATE
ftr-499	357	7	400	CARDINAL
ftr-499	357	8	annual	DATE
ftr-499	357	9	20	CARDINAL
ftr-499	357	10	4	CARDINAL
ftr-499	357	11	8	CARDINAL
ftr-499	357	12	section 83	LAW
ftr-499	358	1	1.83-6(b	CARDINAL
ftr-499	358	2	section 1032	LAW
ftr-499	359	1	section 83(h	LAW
ftr-499	359	2	section 83(h	LAW
ftr-499	360	1	section 1032	LAW
ftr-499	362	1	44 43	DATE
ftr-499	363	1	mckee et al	LOC
ftr-499	363	2	4	CARDINAL
ftr-499	363	3	1 5.08[2][b	CARDINAL
ftr-499	364	1	44	CARDINAL
ftr-499	365	1	1032	DATE
ftr-499	367	1	1.83-6(d	CARDINAL
ftr-499	368	1	zero	CARDINAL
ftr-499	369	1	1:9	CARDINAL
ftr-499	369	2	section 1.83-6(b	LAW
ftr-499	374	1	zero	CARDINAL
ftr-499	378	1	d. p	ORG
ftr-499	380	1	section 721	LAW
ftr-499	381	1	section 61 .6	LAW
ftr-499	381	2	section 1.721	LAW
ftr-499	381	3	section 1032	LAW
ftr-499	383	1	1.83-6(b	CARDINAL
ftr-499	384	1	section 83	LAW
ftr-499	389	1	80	CARDINAL
ftr-499	390	1	1980-1	DATE
ftr-499	390	2	15. 45	DATE
ftr-499	391	1	mckee et al.	PERSON
ftr-499	391	2	4	CARDINAL
ftr-499	391	3	5.01-.10	DATE
ftr-499	392	1	1	CARDINAL
ftr-499	392	2	william s. mckee et al.	PERSON
ftr-499	392	3	5.03[1][c	CARDINAL
ftr-499	393	1	1st	ORDINAL
ftr-499	393	2	1977	DATE
ftr-499	394	1	46	DATE
ftr-499	395	1	1.721-1(b)(1	CARDINAL
ftr-499	396	1	19931	DATE
ftr-499	396	2	florida	GPE
ftr-499	400	1	1.704-3	DATE
ftr-499	403	1	10%	PERCENT
ftr-499	403	2	25	CARDINAL
ftr-499	404	1	two years	DATE
ftr-499	404	2	400	CARDINAL
ftr-499	406	1	25	CARDINAL
ftr-499	406	2	1	CARDINAL
ftr-499	408	1	400	CARDINAL
ftr-499	408	2	47	CARDINAL
ftr-499	409	1	mckee et al.	PERSON
ftr-499	409	2	4	CARDINAL
ftr-499	410	1	48	CARDINAL
ftr-499	411	1	1.83-7(a	CARDINAL
ftr-499	412	1	1:9	CARDINAL
ftr-499	412	2	382.5	CARDINAL
ftr-499	413	1	425	CARDINAL
ftr-499	413	2	17.50	CARDINAL
ftr-499	414	1	25/42.5	CARDINAL
ftr-499	414	2	17.5/42.5	CARDINAL
ftr-499	415	1	17.5/42.5 x	MONEY
ftr-499	415	2	10%	PERCENT
ftr-499	415	3	4.12%	PERCENT
ftr-499	415	4	4.12%	PERCENT
ftr-499	415	5	4.12%	PERCENT
ftr-499	415	6	25	CARDINAL
ftr-499	416	1	4.12%	PERCENT
ftr-499	416	2	16.47	CARDINAL
ftr-499	416	3	17.50	CARDINAL
ftr-499	416	4	8.96	CARDINAL
ftr-499	417	1	7.5	CARDINAL
ftr-499	417	2	half	CARDINAL
ftr-499	417	3	4.12%	PERCENT
ftr-499	417	4	16.47	CARDINAL
ftr-499	417	5	225	CARDINAL
ftr-499	418	1	400 225	CARDINAL
ftr-499	418	2	191.25	CARDINAL
ftr-499	418	3	103.75	MONEY
ftr-499	418	4	25 25	CARDINAL
ftr-499	418	5	191.25	CARDINAL
ftr-499	418	6	42.5 42.5	CARDINAL
ftr-499	418	7	425	CARDINAL
ftr-499	418	8	annual	DATE
ftr-499	418	9	22.5	CARDINAL
ftr-499	418	10	4	CARDINAL
ftr-499	418	11	9.25	CARDINAL
ftr-499	418	12	400	CARDINAL
ftr-499	418	13	400	CARDINAL
ftr-499	418	14	382.5	CARDINAL
ftr-499	419	1	444.44	CARDINAL
ftr-499	419	2	10%	PERCENT
ftr-499	419	3	44.44	CARDINAL
ftr-499	419	4	19.44	CARDINAL
ftr-499	419	5	419.44	CARDINAL
ftr-499	419	6	219.44	CARDINAL
ftr-499	420	1	25/44.44	CARDINAL
ftr-499	420	2	19.44/44.44	CARDINAL
ftr-499	420	3	43.74%	PERCENT
ftr-499	421	1	4.37%	PERCENT
ftr-499	421	2	18.35 49	DATE
ftr-499	422	1	400	CARDINAL
ftr-499	423	1	400	CARDINAL
ftr-499	423	2	444.44	CARDINAL
ftr-499	423	3	419.44	CARDINAL
ftr-499	424	1	25	CARDINAL
ftr-499	424	2	19.44	CARDINAL
ftr-499	425	1	50	CARDINAL
ftr-499	426	1	17.50	CARDINAL
ftr-499	426	2	10%	PERCENT
ftr-499	427	1	1993	DATE
ftr-499	428	1	florida	GPE
ftr-499	428	2	9.6	CARDINAL
ftr-499	429	1	8.75	CARDINAL
ftr-499	430	1	419.44	CARDINAL
ftr-499	430	2	228.19	CARDINAL
ftr-499	430	3	253.19	CARDINAL
ftr-499	430	4	200 104.375	CARDINAL
ftr-499	430	5	200 104.375	CARDINAL
ftr-499	430	6	44.44	CARDINAL
ftr-499	430	7	253.19	CARDINAL
ftr-499	430	8	19.44	CARDINAL
ftr-499	430	9	400	CARDINAL
ftr-499	430	10	25 425	CARDINAL
ftr-499	430	11	208.75	CARDINAL
ftr-499	430	12	233.75	CARDINAL
ftr-499	430	13	191.25	CARDINAL
ftr-499	430	14	42.5 425	CARDINAL
ftr-499	430	15	95.625	CARDINAL
ftr-499	430	16	42.5 233.75	CARDINAL
ftr-499	430	17	annual	DATE
ftr-499	430	18	20.875	CARDINAL
ftr-499	430	19	4	CARDINAL
ftr-499	430	20	8.4375	CARDINAL
ftr-499	431	1	17.5	CARDINAL
ftr-499	431	2	17.5	CARDINAL
ftr-499	431	3	17.5	CARDINAL
ftr-499	432	1	17.5/217.5	CARDINAL
ftr-499	432	2	4.12%	PERCENT
ftr-499	433	1	2	CARDINAL
ftr-499	434	1	400	CARDINAL
ftr-499	434	2	382.5	CARDINAL
ftr-499	435	1	17.5	CARDINAL
ftr-499	435	2	217.5	CARDINAL
ftr-499	436	1	400 25	DATE
ftr-499	436	2	217.5	CARDINAL
ftr-499	436	3	242.5	CARDINAL
ftr-499	436	4	191.25	CARDINAL
ftr-499	436	5	42.5 425	CARDINAL
ftr-499	436	6	100	CARDINAL
ftr-499	436	7	42.5 242.5	CARDINAL
ftr-499	436	8	annual	DATE
ftr-499	436	9	21.75	CARDINAL
ftr-499	436	10	4	CARDINAL
ftr-499	436	11	8.875	CARDINAL
ftr-499	436	12	400	CARDINAL
ftr-499	437	1	1:9	CARDINAL
ftr-499	437	2	419.44	CARDINAL
ftr-499	438	1	19.44	CARDINAL
ftr-499	438	2	419.44	CARDINAL
ftr-499	438	3	219.44	CARDINAL
ftr-499	438	4	444.44	CARDINAL
ftr-499	438	5	244.44	CARDINAL
ftr-499	438	6	200	CARDINAL
ftr-499	438	7	200	CARDINAL
ftr-499	438	8	44.44	CARDINAL
ftr-499	438	9	44.44	CARDINAL
ftr-499	438	10	244.44	CARDINAL
ftr-499	438	11	19.44	CARDINAL
ftr-499	438	12	10%	PERCENT
ftr-499	438	13	45%	PERCENT
ftr-499	439	1	400 25	DATE
ftr-499	439	2	200	CARDINAL
ftr-499	439	3	191.25	CARDINAL
ftr-499	439	4	42.5 425	CARDINAL
ftr-499	439	5	91.25	CARDINAL
ftr-499	439	6	42.5 225	CARDINAL
ftr-499	439	7	annual	DATE
ftr-499	439	8	20	CARDINAL
ftr-499	439	9	4	CARDINAL
ftr-499	439	10	8	CARDINAL
ftr-499	446	1	10%	PERCENT
ftr-499	446	2	10	CARDINAL
ftr-499	447	1	1	CARDINAL
ftr-499	447	2	93	CARDINAL
ftr-499	447	3	the internal revenue service's	ORG
ftr-499	447	4	93	CARDINAL
ftr-499	447	5	51	CARDINAL
ftr-499	448	1	25	CARDINAL
ftr-499	449	1	19931	CARDINAL
ftr-499	449	2	florida	GPE
ftr-499	449	3	the internal revenue service	ORG
ftr-499	450	1	two	CARDINAL
ftr-499	450	2	three	CARDINAL
ftr-499	451	1	first	ORDINAL
ftr-499	452	1	53	CARDINAL
ftr-499	456	1	the s corporation	ORG
ftr-499	456	2	section 311.	LAW
ftr-499	457	1	second	ORDINAL
ftr-499	459	1	the internal revenue service	ORG
ftr-499	459	2	one dollar	MONEY
ftr-499	459	3	one dollar	MONEY
ftr-499	460	1	52	CARDINAL
ftr-499	461	1	1993-24	DATE
ftr-499	462	1	63	CARDINAL
ftr-499	462	2	july 6	DATE
ftr-499	462	3	4.01	MONEY
ftr-499	463	1	53	CARDINAL
ftr-499	465	1	2.02	CARDINAL
ftr-499	466	1	55	CARDINAL
ftr-499	467	1	2.01	CARDINAL
ftr-499	468	1	1:9	CARDINAL
ftr-499	473	1	third	ORDINAL
ftr-499	474	1	56	CARDINAL
ftr-499	476	1	9%	PERCENT
ftr-499	476	2	20%	PERCENT
ftr-499	476	3	7%	PERCENT
ftr-499	477	1	7%	PERCENT
ftr-499	477	2	9%	PERCENT
ftr-499	478	1	20%	PERCENT
ftr-499	478	2	2%	PERCENT
ftr-499	480	1	fourth	ORDINAL
ftr-499	480	2	two years	DATE
ftr-499	483	1	56	CARDINAL
ftr-499	484	1	4.02	CARDINAL
ftr-499	484	2	57	CARDINAL
ftr-499	486	1	58	CARDINAL
ftr-499	487	1	56	CARDINAL
ftr-499	487	2	530	CARDINAL
ftr-499	487	3	1971	DATE
ftr-499	487	4	492	CARDINAL
ftr-499	487	5	286	CARDINAL
ftr-499	487	6	7th	ORDINAL
ftr-499	487	7	1974	DATE
ftr-499	488	1	1993	DATE
ftr-499	488	2	florida	GPE
ftr-499	488	3	two years	DATE
ftr-499	489	1	' 59	DATE
ftr-499	493	1	campbell v. commissioner	ORG
ftr-499	493	2	eighth	ORDINAL
ftr-499	494	1	2	CARDINAL
ftr-499	496	1	the internal revenue service	ORG
ftr-499	497	1	section 83	LAW
ftr-499	498	1	10	CARDINAL
ftr-499	500	1	10	CARDINAL
ftr-499	500	2	5	CARDINAL
ftr-499	500	3	' 59	DATE
ftr-499	501	1	proc	PERSON
ftr-499	502	1	93-27	CARDINAL
ftr-499	502	2	24	CARDINAL
ftr-499	503	1	63	CARDINAL
ftr-499	503	2	july 6	DATE
ftr-499	504	1	60	CARDINAL
ftr-499	504	2	943	CARDINAL
ftr-499	504	3	815	CARDINAL
ftr-499	504	4	1991	DATE
ftr-499	505	1	61	CARDINAL
ftr-499	506	1	hortenstine & ford	ORG
ftr-499	506	2	supra	PERSON
ftr-499	506	3	4	CARDINAL
ftr-499	506	4	899	CARDINAL
ftr-499	506	5	mckee et al.	PERSON
ftr-499	506	6	4	CARDINAL
ftr-499	506	7	supp	GPE
ftr-499	507	1	5.02[1][c	CARDINAL
ftr-499	507	2	willis et al	PERSON
ftr-499	507	3	4	CARDINAL
ftr-499	507	4	46.03-.04	ORDINAL
ftr-499	508	1	62	CARDINAL
ftr-499	509	1	horntenstine & ford	ORG
ftr-499	509	2	supra	PERSON
ftr-499	509	3	4	CARDINAL
ftr-499	509	4	899	CARDINAL
ftr-499	509	5	mckee et al.	PERSON
ftr-499	509	6	4	CARDINAL
ftr-499	509	7	supp	GPE
ftr-499	510	1	5.02[1][c	CARDINAL
ftr-499	511	1	willis et al	PERSON
ftr-499	511	2	4	CARDINAL
ftr-499	511	3	46.03-.04	LOC
ftr-499	511	4	63	DATE
ftr-499	513	1	64	CARDINAL
ftr-499	514	1	mckee et al.	PERSON
ftr-499	514	2	4	CARDINAL
ftr-499	514	3	supp	GPE
ftr-499	515	1	5.08a[2	CARDINAL
ftr-499	515	2	8.2	CARDINAL
ftr-499	516	1	1:9	CARDINAL
ftr-499	516	2	210	CARDINAL
ftr-499	517	1	200	CARDINAL
ftr-499	517	2	10	CARDINAL
ftr-499	517	3	210	CARDINAL
ftr-499	517	4	0.65	CARDINAL
ftr-499	517	5	210 210	QUANTITY
ftr-499	517	6	105	CARDINAL
ftr-499	520	1	10	CARDINAL
ftr-499	520	2	105 105	CARDINAL
ftr-499	520	3	0 10	CARDINAL
ftr-499	520	4	210 220 210 220	QUANTITY
ftr-499	523	1	200 200	CARDINAL
ftr-499	523	2	100 100	CARDINAL
ftr-499	526	1	10	CARDINAL
ftr-499	526	2	100 100	CARDINAL
ftr-499	526	3	0 10	CARDINAL
ftr-499	526	4	200	CARDINAL
ftr-499	526	5	210 200	QUANTITY
ftr-499	526	6	83	CARDINAL
ftr-499	526	7	10	CARDINAL
ftr-499	527	1	10	CARDINAL
ftr-499	528	1	210	CARDINAL
ftr-499	528	2	65	CARDINAL
ftr-499	531	1	210	CARDINAL
ftr-499	531	2	104.5	CARDINAL
ftr-499	531	3	1	CARDINAL
ftr-499	531	4	109	CARDINAL
ftr-499	531	5	1	CARDINAL
ftr-499	531	6	19931	DATE
ftr-499	532	1	florida	GPE
ftr-499	532	2	105	CARDINAL
ftr-499	532	3	0	CARDINAL
ftr-499	533	1	105	CARDINAL
ftr-499	535	1	1.	CARDINAL
ftr-499	535	2	10	CARDINAL
ftr-499	535	3	10	CARDINAL
ftr-499	536	1	210 210	QUANTITY
ftr-499	536	2	105 105	CARDINAL
ftr-499	536	3	105 105	CARDINAL
ftr-499	536	4	0	CARDINAL
ftr-499	536	5	210 210 210 210	QUANTITY
ftr-499	536	6	section 83	LAW
ftr-499	536	7	10	CARDINAL
ftr-499	541	1	66	CARDINAL
ftr-499	542	1	0	CARDINAL
ftr-499	542	2	10	CARDINAL
ftr-499	546	1	210 200	CARDINAL
ftr-499	546	2	105 100	CARDINAL
ftr-499	546	3	0 10	CARDINAL
ftr-499	546	4	105 100	CARDINAL
ftr-499	546	5	0 10	CARDINAL
ftr-499	546	6	210 210 210 210	QUANTITY
ftr-499	548	1	1:9	CARDINAL
ftr-499	548	2	200 200	CARDINAL
ftr-499	548	3	100 100	CARDINAL
ftr-499	548	4	100 100	CARDINAL
ftr-499	548	5	0	CARDINAL
ftr-499	549	1	200	CARDINAL
ftr-499	550	1	4	CARDINAL
ftr-499	552	1	two	CARDINAL
ftr-499	553	1	93	CARDINAL
ftr-499	563	1	67	CARDINAL
ftr-499	564	1	66	CARDINAL
ftr-499	565	1	martin b. cowan	PERSON
ftr-499	565	2	27	CARDINAL
ftr-499	565	3	161	CARDINAL
ftr-499	565	4	174	CARDINAL
ftr-499	565	5	1972	DATE
ftr-499	566	1	19931	DATE
ftr-499	566	2	florida	GPE
ftr-499	568	1	69	CARDINAL
ftr-499	583	1	68	CARDINAL
ftr-499	584	1	willis et al.	PERSON
ftr-499	584	2	4	CARDINAL
ftr-499	584	3	4.04	CARDINAL
ftr-499	585	1	69	CARDINAL
ftr-499	587	1	93-27	CARDINAL