id	sid	eid	entity	type
ftr-503	1	1	florida	GPE
ftr-503	1	2	1 1993	CARDINAL
ftr-503	1	3	11	CARDINAL
ftr-503	1	4	ronald h. jensen* i. introduction ii.	ORG
ftr-503	2	1	a. gratuitous	PERSON
ftr-503	4	1	a. introduction b.	PERSON
ftr-503	8	1	vi	PERSON
ftr-503	9	1	a.b.	PERSON
ftr-503	9	2	yale university	ORG
ftr-503	9	3	harvard law school	ORG
ftr-503	10	1	charles h. simmons	PERSON
ftr-503	10	2	walter e. swearingen	PERSON
ftr-503	10	3	peter c. bruzzese	PERSON
ftr-503	11	1	florida	GPE
ftr-503	11	2	i. introduction	PERSON
ftr-503	11	3	more than sixty years	DATE
ftr-503	11	4	first	ORDINAL
ftr-503	11	5	lucas v. earl'	PERSON
ftr-503	11	6	it"2	ORG
ftr-503	12	1	the supreme court	ORG
ftr-503	12	2	first	ORDINAL
ftr-503	14	1	today	DATE
ftr-503	15	1	commissioner5	PERSON
ftr-503	16	1	twenty	CARDINAL
ftr-503	16	2	two	CARDINAL
ftr-503	16	3	one	CARDINAL
ftr-503	18	1	one	CARDINAL
ftr-503	18	2	first	ORDINAL
ftr-503	20	1	the american bar association	ORG
ftr-503	20	2	1992	DATE
ftr-503	20	3	1	CARDINAL
ftr-503	20	4	281	CARDINAL
ftr-503	20	5	111	CARDINAL
ftr-503	20	6	1930	DATE
ftr-503	21	1	2	CARDINAL
ftr-503	21	2	v. culbertson	PERSON
ftr-503	21	3	337	CARDINAL
ftr-503	21	4	733	CARDINAL
ftr-503	21	5	739-40	MONEY
ftr-503	21	6	1949	DATE
ftr-503	21	7	earl	GPE
ftr-503	22	1	3	CARDINAL
ftr-503	22	2	earl	PERSON
ftr-503	22	3	281	CARDINAL
ftr-503	22	4	u.s.	GPE
ftr-503	22	5	115	CARDINAL
ftr-503	23	1	4	CARDINAL
ftr-503	23	2	culbertson	ORG
ftr-503	23	3	337	CARDINAL
ftr-503	23	4	u.s.	GPE
ftr-503	23	5	739	CARDINAL
ftr-503	24	1	charles s. lyon &	PERSON
ftr-503	24	2	james s. eustice	PERSON
ftr-503	24	3	p.g. lake	GPE
ftr-503	24	4	17	CARDINAL
ftr-503	24	5	293	CARDINAL
ftr-503	24	6	1962	DATE
ftr-503	24	7	james s. eustice	PERSON
ftr-503	24	8	20	CARDINAL
ftr-503	24	9	1 (1964	DATE
ftr-503	25	1	5	CARDINAL
ftr-503	25	2	97	CARDINAL
ftr-503	25	3	643	CARDINAL
ftr-503	25	4	1991	DATE
ftr-503	26	1	6	CARDINAL
ftr-503	27	1	663	CARDINAL
ftr-503	27	2	j.	PERSON
ftr-503	28	1	664	CARDINAL
ftr-503	28	2	j.	PERSON
ftr-503	28	3	667	CARDINAL
ftr-503	28	4	j.	PERSON
ftr-503	29	1	8	CARDINAL
ftr-503	30	1	669	CARDINAL
ftr-503	31	1	lee a. sheppard	PERSON
ftr-503	31	2	54	CARDINAL
ftr-503	31	3	8	CARDINAL
ftr-503	31	4	8	DATE
ftr-503	31	5	jan. 6, 1992	DATE
ftr-503	32	1	10	CARDINAL
ftr-503	33	1	michael asimow	PERSON
ftr-503	33	2	54	CARDINAL
ftr-503	33	3	607	CARDINAL
ftr-503	33	4	607	CARDINAL
ftr-503	33	5	feb. 3, 1992	DATE
ftr-503	34	1	11	CARDINAL
ftr-503	35	1	james p. holden	PERSON
ftr-503	35	2	1992	DATE
ftr-503	35	3	46	CARDINAL
ftr-503	36	1	507	CARDINAL
ftr-503	36	2	510-11	CARDINAL
ftr-503	36	3	1993	DATE
ftr-503	37	1	gina l. bozajian	PERSON
ftr-503	37	2	46	CARDINAL
ftr-503	38	1	583	CARDINAL
ftr-503	38	2	1993	DATE
ftr-503	39	1	one	CARDINAL
ftr-503	39	2	1992	DATE
ftr-503	40	1	1:11	CARDINAL
ftr-503	40	2	the association of american law schools	ORG
ftr-503	44	1	stephen schneer	PERSON
ftr-503	45	1	3	CARDINAL
ftr-503	45	2	two	CARDINAL
ftr-503	45	3	two	CARDINAL
ftr-503	46	1	first	ORDINAL
ftr-503	46	2	5	CARDINAL
ftr-503	46	3	first	ORDINAL
ftr-503	46	4	first	ORDINAL
ftr-503	47	1	6	CARDINAL
ftr-503	48	1	7	CARDINAL
ftr-503	48	2	second	ORDINAL
ftr-503	48	3	third	ORDINAL
ftr-503	48	4	first	ORDINAL
ftr-503	50	1	one	CARDINAL
ftr-503	50	2	1,250	MONEY
ftr-503	50	3	first	ORDINAL
ftr-503	50	4	1,250	MONEY
ftr-503	51	1	9	CARDINAL
ftr-503	52	1	more than 100%	PERCENT
ftr-503	53	1	schneer	ORG
ftr-503	53	2	december 12, 1991	DATE
ftr-503	54	1	schneer	ORG
ftr-503	54	2	97	CARDINAL
ftr-503	55	1	643	CARDINAL
ftr-503	55	2	12	CARDINAL
ftr-503	55	3	boyd	PERSON
ftr-503	57	1	law sch	PERSON
ftr-503	57	2	d.c.	GPE
ftr-503	57	3	apr. 1993	DATE
ftr-503	57	4	9	CARDINAL
ftr-503	57	5	13	CARDINAL
ftr-503	58	1	schneer	ORG
ftr-503	58	2	97	CARDINAL
ftr-503	59	1	644	CARDINAL
ftr-503	60	1	14	CARDINAL
ftr-503	61	1	645	CARDINAL
ftr-503	61	2	15	CARDINAL
ftr-503	64	1	18	CARDINAL
ftr-503	65	1	646	CARDINAL
ftr-503	66	1	19	CARDINAL
ftr-503	67	1	d. schneer	ORG
ftr-503	67	2	31,914	MONEY
ftr-503	67	3	first	ORDINAL
ftr-503	67	4	second	ORDINAL
ftr-503	67	5	third	ORDINAL
ftr-503	68	1	one	CARDINAL
ftr-503	68	2	more than 96%	PERCENT
ftr-503	68	3	first	ORDINAL
ftr-503	69	1	1993j	DATE
ftr-503	69	2	florida	GPE
ftr-503	69	3	1,250	MONEY
ftr-503	69	4	first	ORDINAL
ftr-503	69	5	finn	PERSON
ftr-503	69	6	schneer	ORG
ftr-503	69	7	first	ORDINAL
ftr-503	69	8	income.22	GPE
ftr-503	69	9	schneer	ORG
ftr-503	69	10	second	ORDINAL
ftr-503	69	11	third	ORDINAL
ftr-503	71	1	26 20	CARDINAL
ftr-503	72	1	martin b. cowan	PERSON
ftr-503	72	2	55	CARDINAL
ftr-503	72	3	1535	CARDINAL
ftr-503	72	4	1535	DATE
ftr-503	72	5	june 15, 1992	DATE
ftr-503	73	1	21	CARDINAL
ftr-503	73	2	schneer	ORG
ftr-503	73	3	97	CARDINAL
ftr-503	74	1	649	CARDINAL
ftr-503	75	1	first	ORDINAL
ftr-503	76	1	645	CARDINAL
ftr-503	77	1	22	CARDINAL
ftr-503	78	1	657	CARDINAL
ftr-503	79	1	23	CARDINAL
ftr-503	80	1	652-56	CARDINAL
ftr-503	80	2	24	CARDINAL
ftr-503	81	1	656	CARDINAL
ftr-503	82	1	25	CARDINAL
ftr-503	83	1	halpern	PERSON
ftr-503	86	1	669	CARDINAL
ftr-503	86	2	j.	PERSON
ftr-503	87	1	26	CARDINAL
ftr-503	88	1	669	CARDINAL
ftr-503	88	2	j.	PERSON
ftr-503	89	1	cowan	PERSON
ftr-503	89	2	supra	PERSON
ftr-503	89	3	20	CARDINAL
ftr-503	89	4	1541	DATE
ftr-503	90	1	1:11	CARDINAL
ftr-503	93	1	one	CARDINAL
ftr-503	96	1	schneer	ORG
ftr-503	98	1	one	CARDINAL
ftr-503	98	2	the internal revenue service	ORG
ftr-503	104	1	the internal revenue service	ORG
ftr-503	106	1	27	CARDINAL
ftr-503	107	1	19931	DATE
ftr-503	107	2	florida	GPE
ftr-503	109	1	a. gratuitous	PERSON
ftr-503	109	2	1901	DATE
ftr-503	109	3	one-half	CARDINAL
ftr-503	109	4	1920	DATE
ftr-503	109	5	1921	DATE
ftr-503	109	6	only half	CARDINAL
ftr-503	109	7	those years	DATE
ftr-503	109	8	half	CARDINAL
ftr-503	109	9	the supreme court	ORG
ftr-503	109	10	second	ORDINAL
ftr-503	111	1	one	CARDINAL
ftr-503	114	1	earl	GPE
ftr-503	115	1	earl	PERSON
ftr-503	117	1	281	CARDINAL
ftr-503	117	2	111	CARDINAL
ftr-503	117	3	1930	DATE
ftr-503	118	1	29	CARDINAL
ftr-503	119	1	113-14	DATE
ftr-503	119	2	30	CARDINAL
ftr-503	121	1	114-15	CARDINAL
ftr-503	122	1	32	CARDINAL
ftr-503	123	1	114	CARDINAL
ftr-503	124	1	alan gunn	PERSON
ftr-503	124	2	76	CARDINAL
ftr-503	125	1	l. rev	PERSON
ftr-503	125	2	733	CARDINAL
ftr-503	125	3	762	CARDINAL
ftr-503	125	4	1978	DATE
ftr-503	125	5	michael j. mcintyre & oliver oldman	PERSON
ftr-503	126	1	v. conunissioner able.33	PERSON
ftr-503	126	2	earl	PERSON
ftr-503	126	3	only half	CARDINAL
ftr-503	128	1	1901-twelve years	DATE
ftr-503	131	1	34	CARDINAL
ftr-503	133	1	earl	PERSON
ftr-503	137	1	36	CARDINAL
ftr-503	137	2	earl	GPE
ftr-503	137	3	90	CARDINAL
ftr-503	138	1	l. rev	PERSON
ftr-503	138	2	1573	DATE
ftr-503	138	3	1582	DATE
ftr-503	139	1	33	CARDINAL
ftr-503	139	2	earl	PERSON
ftr-503	139	3	281	CARDINAL
ftr-503	139	4	u.s.	GPE
ftr-503	139	5	114	CARDINAL
ftr-503	140	1	34	CARDINAL
ftr-503	141	1	115	CARDINAL
ftr-503	142	1	lucas v. earl	PERSON
ftr-503	143	1	boris i. bittker	PERSON
ftr-503	143	2	27	CARDINAL
ftr-503	144	1	1389	CARDINAL
ftr-503	144	2	1401	DATE
ftr-503	144	3	1975	DATE
ftr-503	145	1	35	CARDINAL
ftr-503	146	1	ernest j. brown	PERSON
ftr-503	146	2	34	CARDINAL
ftr-503	147	1	235	CARDINAL
ftr-503	147	2	243	CARDINAL
ftr-503	147	3	1961	DATE
ftr-503	147	4	earl	PERSON
ftr-503	149	1	36	CARDINAL
ftr-503	149	2	earl	PERSON
ftr-503	149	3	281	CARDINAL
ftr-503	149	4	u.s.	GPE
ftr-503	149	5	115	CARDINAL
ftr-503	149	6	19931	DATE
ftr-503	149	7	florida	GPE
ftr-503	150	1	earl	PERSON
ftr-503	153	1	the supreme court	ORG
ftr-503	153	2	eubank	PERSON
ftr-503	153	3	eubank	ORG
ftr-503	154	1	9	CARDINAL
ftr-503	156	1	the supreme court	ORG
ftr-503	158	1	holmes	PERSON
ftr-503	158	2	37	DATE
ftr-503	158	3	311	CARDINAL
ftr-503	158	4	122	CARDINAL
ftr-503	158	5	1940	DATE
ftr-503	159	1	38	CARDINAL
ftr-503	160	1	124	CARDINAL
ftr-503	160	2	39	CARDINAL
ftr-503	161	1	125	CARDINAL
ftr-503	161	2	40	CARDINAL
ftr-503	162	1	blair v. commissioner	PERSON
ftr-503	162	2	300	CARDINAL
ftr-503	162	3	u.s. 5	DATE
ftr-503	162	4	12	DATE
ftr-503	163	1	41	CARDINAL
ftr-503	164	1	helvering v. horst	PERSON
ftr-503	164	2	311	CARDINAL
ftr-503	164	3	112	CARDINAL
ftr-503	164	4	1940	DATE
ftr-503	168	1	4 2	CARDINAL
ftr-503	168	2	the supreme court	ORG
ftr-503	169	1	the supreme court's	ORG
ftr-503	172	1	clifford	GPE
ftr-503	172	2	five-year	DATE
ftr-503	173	1	6	CARDINAL
ftr-503	173	2	douglas	PERSON
ftr-503	173	3	42	DATE
ftr-503	174	1	boris i. bittker & martin 1	ORG
ftr-503	176	1	jr.	PERSON
ftr-503	176	2	31.3	CARDINAL
ftr-503	176	3	31-21 to 31	DATE
ftr-503	177	1	43	CARDINAL
ftr-503	178	1	marvin a. chirelstein	PERSON
ftr-503	178	2	8.05	CARDINAL
ftr-503	178	3	191-92	CARDINAL
ftr-503	178	4	6th	ORDINAL
ftr-503	178	5	1991	DATE
ftr-503	179	1	44	DATE
ftr-503	179	2	309	CARDINAL
ftr-503	179	3	331	CARDINAL
ftr-503	179	4	1940	DATE
ftr-503	180	1	45	CARDINAL
ftr-503	181	1	332	CARDINAL
ftr-503	182	1	46	DATE
ftr-503	183	1	335	CARDINAL
ftr-503	183	2	19931	DATE
ftr-503	184	1	florida	GPE
ftr-503	184	2	one	CARDINAL
ftr-503	184	3	two	CARDINAL
ftr-503	186	1	more recent years	DATE
ftr-503	187	1	the supreme court	ORG
ftr-503	187	2	1973	DATE
ftr-503	188	1	today	DATE
ftr-503	188	2	courts5	ORG
ftr-503	190	1	335-36	DATE
ftr-503	190	2	49	DATE
ftr-503	191	1	randolph e. paul	PERSON
ftr-503	191	2	1937	DATE
ftr-503	191	3	5	CARDINAL
ftr-503	192	1	l. rev	PERSON
ftr-503	192	2	41 (1937	DATE
ftr-503	193	1	clifford	PERSON
ftr-503	193	2	309	CARDINAL
ftr-503	193	3	u.s.	GPE
ftr-503	193	4	335 n.2	DATE
ftr-503	194	1	paul	PERSON
ftr-503	194	2	1937	DATE
ftr-503	194	3	one	CARDINAL
ftr-503	198	1	paul	PERSON
ftr-503	198	2	48-49	PERCENT
ftr-503	199	1	50	CARDINAL
ftr-503	200	1	united states v. basye	ORG
ftr-503	200	2	410	CARDINAL
ftr-503	200	3	441	CARDINAL
ftr-503	200	4	450	DATE
ftr-503	201	1	51	CARDINAL
ftr-503	202	1	621	CARDINAL
ftr-503	202	2	865	CARDINAL
ftr-503	202	3	7th	ORDINAL
ftr-503	202	4	1980	DATE
ftr-503	202	5	several tax years	DATE
ftr-503	203	1	section 61	LAW
ftr-503	203	2	lucas v. earl	PERSON
ftr-503	205	1	1:11	ORDINAL
ftr-503	205	2	d. nongratuitous	PERSON
ftr-503	209	1	one	CARDINAL
ftr-503	211	1	one dollar	MONEY
ftr-503	214	1	868	CARDINAL
ftr-503	214	2	52	CARDINAL
ftr-503	215	1	& mcmahon	PERSON
ftr-503	215	2	supra	PERSON
ftr-503	215	3	42	CARDINAL
ftr-503	215	4	1 31.1	CARDINAL
ftr-503	215	5	31-3	CARDINAL
ftr-503	215	6	ralph s. rice	PERSON
ftr-503	215	7	64	CARDINAL
ftr-503	215	8	yale l.j	PERSON
ftr-503	215	9	991	CARDINAL
ftr-503	215	10	991	CARDINAL
ftr-503	215	11	1955	DATE
ftr-503	216	1	lloyd g. soil	PERSON
ftr-503	216	2	6	CARDINAL
ftr-503	217	1	435,435	CARDINAL
ftr-503	217	2	1951	DATE
ftr-503	218	1	gunn	PERSON
ftr-503	218	2	supra	PERSON
ftr-503	218	3	32	CARDINAL
ftr-503	218	4	760-65	CARDINAL
ftr-503	219	1	53	CARDINAL
ftr-503	221	1	the next three years	DATE
ftr-503	222	1	1993	DATE
ftr-503	223	1	florida	GPE
ftr-503	226	1	two	CARDINAL
ftr-503	226	2	1	CARDINAL
ftr-503	226	3	2	CARDINAL
ftr-503	236	1	54	CARDINAL
ftr-503	237	1	glass co.	ORG
ftr-503	237	2	348	CARDINAL
ftr-503	237	3	426	CARDINAL
ftr-503	237	4	431	CARDINAL
ftr-503	237	5	1955	DATE
ftr-503	238	1	55	CARDINAL
ftr-503	240	1	wilkinson v. united states	PERSON
ftr-503	240	2	304	CARDINAL
ftr-503	240	3	469	CARDINAL
ftr-503	240	4	472	CARDINAL
ftr-503	240	5	1962	DATE
ftr-503	240	6	t]he	CARDINAL
ftr-503	242	1	56	CARDINAL
ftr-503	243	1	v. culbertson	PERSON
ftr-503	243	2	337	CARDINAL
ftr-503	243	3	733	CARDINAL
ftr-503	243	4	739-40	MONEY
ftr-503	243	5	1949	DATE
ftr-503	244	1	57	CARDINAL
ftr-503	245	1	740	CARDINAL
ftr-503	247	1	the supreme court	ORG
ftr-503	247	2	the united states	GPE
ftr-503	251	1	section 102	LAW
ftr-503	252	1	section 102	LAW
ftr-503	257	1	one	CARDINAL
ftr-503	259	1	58	CARDINAL
ftr-503	260	1	northeastern pa	ORG
ftr-503	261	1	nat'l bank & trust co.	ORG
ftr-503	262	1	united states	GPE
ftr-503	262	2	387	CARDINAL
ftr-503	262	3	213	CARDINAL
ftr-503	262	4	224	CARDINAL
ftr-503	262	5	1967	DATE
ftr-503	262	6	298	CARDINAL
ftr-503	262	7	544	CARDINAL
ftr-503	263	1	552	CARDINAL
ftr-503	263	2	2d	DATE
ftr-503	263	3	1962	DATE
ftr-503	264	1	59	CARDINAL
ftr-503	265	1	one	CARDINAL
ftr-503	266	1	19931	DATE
ftr-503	266	2	florida	GPE
ftr-503	266	3	6°	QUANTITY
ftr-503	266	4	collected.62	PERSON
ftr-503	266	5	two	CARDINAL
ftr-503	266	6	first	ORDINAL
ftr-503	266	7	second	ORDINAL
ftr-503	266	8	60	CARDINAL
ftr-503	267	1	cotlow v. commissioner	PERSON
ftr-503	267	2	228	CARDINAL
ftr-503	267	3	186	CARDINAL
ftr-503	267	4	2d	DATE
ftr-503	267	5	1955	DATE
ftr-503	269	1	188	CARDINAL
ftr-503	270	1	61	CARDINAL
ftr-503	271	1	jones v. commissioner	PERSON
ftr-503	271	2	306	CARDINAL
ftr-503	271	3	292	CARDINAL
ftr-503	271	4	5th	ORDINAL
ftr-503	271	5	1962	DATE
ftr-503	272	1	62	CARDINAL
ftr-503	273	1	wilkinson v. united states	GPE
ftr-503	273	2	304	CARDINAL
ftr-503	273	3	469,472	CARDINAL
ftr-503	273	4	1962	DATE
ftr-503	273	5	wilkinson	PERSON
ftr-503	273	6	1938	DATE
ftr-503	273	7	12,092.17	MONEY
ftr-503	274	1	wilkinson	PERSON
ftr-503	274	2	september 1951	DATE
ftr-503	274	3	later that year	DATE
ftr-503	274	4	2,794,616.43	MONEY
ftr-503	274	5	wilkinson	PERSON
ftr-503	274	6	191,363.28	MONEY
ftr-503	275	1	wilkinson	PERSON
ftr-503	275	2	191,363.28	MONEY
ftr-503	275	3	12,092.17	MONEY
ftr-503	276	1	474	CARDINAL
ftr-503	277	1	472	CARDINAL
ftr-503	277	2	wilkinson	PERSON
ftr-503	278	1	63	CARDINAL
ftr-503	280	1	472	CARDINAL
ftr-503	280	2	867	CARDINAL
ftr-503	280	3	6th	ORDINAL
ftr-503	280	4	1973	DATE
ftr-503	282	1	v. united states	GPE
ftr-503	282	2	556 f.2d 1107	MONEY
ftr-503	282	3	1977	DATE
ftr-503	282	4	hydrometals, inc.	ORG
ftr-503	283	1	31	CARDINAL
ftr-503	283	2	t.c.	PERSON
ftr-503	283	3	1260	DATE
ftr-503	283	4	t.c.	GPE
ftr-503	283	5	p-h	ORG
ftr-503	283	6	72,254	CARDINAL
ftr-503	283	7	1972	DATE
ftr-503	283	8	485	CARDINAL
ftr-503	283	9	1236	CARDINAL
ftr-503	283	10	5th	ORDINAL
ftr-503	283	11	1973	DATE
ftr-503	284	1	416	CARDINAL
ftr-503	284	2	938	CARDINAL
ftr-503	284	3	1974	DATE
ftr-503	284	4	martin v. commissioner	PERSON
ftr-503	284	5	56	CARDINAL
ftr-503	284	6	1255	CARDINAL
ftr-503	284	7	1971	DATE
ftr-503	284	8	72	CARDINAL
ftr-503	284	9	u.s.	GPE
ftr-503	285	1	9637	DATE
ftr-503	285	2	30	CARDINAL
ftr-503	285	3	72-5396	DATE
ftr-503	285	4	5th	ORDINAL
ftr-503	285	5	1972	DATE
ftr-503	288	1	consider[vol	ORG
ftr-503	289	1	1:11	CARDINAL
ftr-503	292	1	64	CARDINAL
ftr-503	293	1	the united states army	ORG
ftr-503	295	1	65	CARDINAL
ftr-503	295	2	john	PERSON
ftr-503	295	3	franciscan	NORP
ftr-503	296	1	one	CARDINAL
ftr-503	297	1	john applies	PERSON
ftr-503	299	1	one	CARDINAL
ftr-503	299	2	catholic	NORP
ftr-503	300	1	john	PERSON
ftr-503	300	2	annually	DATE
ftr-503	300	3	the year	DATE
ftr-503	301	1	556	CARDINAL
ftr-503	301	2	1110	DATE
ftr-503	302	1	64	CARDINAL
ftr-503	304	1	65	CARDINAL
ftr-503	305	1	i.t. 3824	PERSON
ftr-503	305	2	1946-2	DATE
ftr-503	306	1	19931	DATE
ftr-503	306	2	florida	GPE
ftr-503	307	1	john	PERSON
ftr-503	308	1	john remits	PERSON
ftr-503	309	1	66	CARDINAL
ftr-503	312	1	0	CARDINAL
ftr-503	313	1	0	CARDINAL
ftr-503	313	2	about $250,000	MONEY
ftr-503	314	1	245,000	MONEY
ftr-503	315	1	0	CARDINAL
ftr-503	315	2	the beginning of 1970	DATE
ftr-503	315	3	newco, inc.	ORG
ftr-503	317	1	o	DATE
ftr-503	317	2	newco, inc.	ORG
ftr-503	317	3	1970	DATE
ftr-503	317	4	100,000	MONEY
ftr-503	317	5	150,000	MONEY
ftr-503	318	1	0	CARDINAL
ftr-503	318	2	245,000	MONEY
ftr-503	318	3	1970	DATE
ftr-503	318	4	66	CARDINAL
ftr-503	319	1	kircher	ORG
ftr-503	319	2	v. united states	GPE
ftr-503	319	3	872	CARDINAL
ftr-503	319	4	1014	CARDINAL
ftr-503	319	5	fed	ORG
ftr-503	319	6	cir. 1989	ORG
ftr-503	320	1	67	CARDINAL
ftr-503	322	1	74-581	CARDINAL
ftr-503	322	2	1974-2	DATE
ftr-503	322	3	25	CARDINAL
ftr-503	322	4	68	CARDINAL
ftr-503	323	1	foglesong v. commissioner	PERSON
ftr-503	323	2	35	CARDINAL
ftr-503	323	3	1309	DATE
ftr-503	323	4	1976	DATE
ftr-503	323	5	621	CARDINAL
ftr-503	323	6	865	CARDINAL
ftr-503	323	7	7th	ORDINAL
ftr-503	323	8	1980	DATE
ftr-503	323	9	77	CARDINAL
ftr-503	324	1	1:11	CARDINAL
ftr-503	326	1	x corp.	ORG
ftr-503	326	2	x corp.	ORG
ftr-503	326	3	six years	DATE
ftr-503	326	4	18,000	MONEY
ftr-503	327	1	x corp.	ORG
ftr-503	327	2	x corp.	ORG
ftr-503	327	3	the next three years	DATE
ftr-503	327	4	100,000	MONEY
ftr-503	328	1	the next three years	DATE
ftr-503	328	2	100,000	MONEY
ftr-503	328	3	x corp.	ORG
ftr-503	328	4	100,000	MONEY
ftr-503	328	5	18,000	MONEY
ftr-503	328	6	x corp.	ORG
ftr-503	329	1	69	CARDINAL
ftr-503	332	1	two percent	PERCENT
ftr-503	332	2	deduction72	ORG
ftr-503	332	3	fifty percent	PERCENT
ftr-503	332	4	1102	CARDINAL
ftr-503	332	5	1981	DATE
ftr-503	332	6	691 f.2d	MONEY
ftr-503	332	7	848	CARDINAL
ftr-503	332	8	7th	ORDINAL
ftr-503	332	9	1982	DATE
ftr-503	333	1	69	CARDINAL
ftr-503	334	1	johnson v. united states	PERSON
ftr-503	334	2	698	CARDINAL
ftr-503	334	3	372	CARDINAL
ftr-503	334	4	9th	ORDINAL
ftr-503	334	5	1982	DATE
ftr-503	334	6	johnson v. commissioner	PERSON
ftr-503	334	7	78 t.c	PERSON
ftr-503	334	8	882	CARDINAL
ftr-503	334	9	1982	DATE
ftr-503	334	10	734	CARDINAL
ftr-503	334	11	20	CARDINAL
ftr-503	334	12	9th	ORDINAL
ftr-503	336	1	469	CARDINAL
ftr-503	336	2	857	CARDINAL
ftr-503	336	3	1984	DATE
ftr-503	337	1	70	CARDINAL
ftr-503	340	1	66-377	CARDINAL
ftr-503	340	2	162	CARDINAL
ftr-503	341	1	71	CARDINAL
ftr-503	342	1	72	DATE
ftr-503	344	1	76	CARDINAL
ftr-503	344	2	1976-2	DATE
ftr-503	344	3	19931	DATE
ftr-503	344	4	florida	GPE
ftr-503	346	1	beghe	PERSON
ftr-503	346	2	halpern	PERSON
ftr-503	346	3	section 721	LAW
ftr-503	348	1	a. introduction	PERSON
ftr-503	353	1	170	CARDINAL
ftr-503	354	1	73	CARDINAL
ftr-503	355	1	170(b)(1)(a)(i	CARDINAL
ftr-503	355	2	50%	PERCENT
ftr-503	356	1	74	CARDINAL
ftr-503	356	2	schneer	ORG
ftr-503	356	3	97	CARDINAL
ftr-503	357	1	663	CARDINAL
ftr-503	357	2	j.	PERSON
ftr-503	358	1	75	CARDINAL
ftr-503	359	1	669-70	MONEY
ftr-503	359	2	j.	PERSON
ftr-503	360	1	martin b. cowan	PERSON
ftr-503	360	2	721	CARDINAL
ftr-503	361	1	irc § 704(b	ORG
ftr-503	363	1	cowan	PERSON
ftr-503	363	2	supra	PERSON
ftr-503	363	3	20	CARDINAL
ftr-503	363	4	1542-44	DATE
ftr-503	364	1	vt conmissioner b.	PERSON
ftr-503	365	1	6	CARDINAL
ftr-503	366	1	income.78	GPE
ftr-503	370	1	9 76	CARDINAL
ftr-503	371	1	cowan	ORG
ftr-503	371	2	supra	PERSON
ftr-503	371	3	20	CARDINAL
ftr-503	371	4	1541	DATE
ftr-503	371	5	william l. raby	PERSON
ftr-503	371	6	54	CARDINAL
ftr-503	371	7	423	CARDINAL
ftr-503	371	8	423	CARDINAL
ftr-503	371	9	jan. 27, 1992	DATE
ftr-503	372	1	77	CARDINAL
ftr-503	373	1	raby	PERSON
ftr-503	373	2	supra	PERSON
ftr-503	373	3	76	DATE
ftr-503	373	4	423	CARDINAL
ftr-503	375	1	cowan	PERSON
ftr-503	375	2	supra	PERSON
ftr-503	375	3	20	CARDINAL
ftr-503	375	4	1541	DATE
ftr-503	378	1	i.t. 3824	PERSON
ftr-503	378	2	1946-2	DATE
ftr-503	378	3	37	DATE
ftr-503	378	4	38	DATE
ftr-503	378	5	19931	DATE
ftr-503	378	6	florida	GPE
ftr-503	379	1	1964	DATE
ftr-503	380	1	1980	DATE
ftr-503	380	2	2	CARDINAL
ftr-503	383	1	84	CARDINAL
ftr-503	384	1	80	DATE
ftr-503	386	1	54	CARDINAL
ftr-503	386	2	1954-1	DATE
ftr-503	386	3	152	CARDINAL
ftr-503	386	4	152	CARDINAL
ftr-503	388	1	hamm v. commissioner	PERSON
ftr-503	388	2	40	CARDINAL
ftr-503	388	3	284	CARDINAL
ftr-503	388	4	t.c.	GPE
ftr-503	388	5	p-h	ORG
ftr-503	388	6	80,154	CARDINAL
ftr-503	388	7	1980	DATE
ftr-503	388	8	683 f.2d	MONEY
ftr-503	388	9	1303	DATE
ftr-503	388	10	10th	ORDINAL
ftr-503	388	11	1982	DATE
ftr-503	391	1	hamm	ORG
ftr-503	391	2	40	CARDINAL
ftr-503	391	3	285	CARDINAL
ftr-503	393	1	hamm	ORG
ftr-503	393	2	40	CARDINAL
ftr-503	393	3	285	CARDINAL
ftr-503	393	4	t.c.	GPE
ftr-503	393	5	p-h	ORG
ftr-503	393	6	80	CARDINAL
ftr-503	395	1	hamm	ORG
ftr-503	395	2	683 f.2d	QUANTITY
ftr-503	395	3	1304	DATE
ftr-503	396	1	81	DATE
ftr-503	399	1	64	CARDINAL
ftr-503	400	1	226	CARDINAL
ftr-503	400	2	227	CARDINAL
ftr-503	400	3	82	CARDINAL
ftr-503	402	1	80	CARDINAL
ftr-503	402	2	1980-2	DATE
ftr-503	402	3	30	CARDINAL
ftr-503	402	4	83	DATE
ftr-503	403	1	84	CARDINAL
ftr-503	404	1	schneer	ORG
ftr-503	404	2	97	CARDINAL
ftr-503	405	1	656	CARDINAL
ftr-503	406	1	1:11	ORDINAL
ftr-503	406	2	halpern	PERSON
ftr-503	409	1	congress	ORG
ftr-503	410	1	subchapter k	PERSON
ftr-503	413	1	subchapter k	PERSON
ftr-503	415	1	85	CARDINAL
ftr-503	416	1	669	CARDINAL
ftr-503	416	2	j.	PERSON
ftr-503	416	3	20	CARDINAL
ftr-503	417	1	97	CARDINAL
ftr-503	418	1	657	CARDINAL
ftr-503	419	1	87	CARDINAL
ftr-503	422	1	661-62	CARDINAL
ftr-503	427	1	19931	DATE
ftr-503	427	2	florida	GPE
ftr-503	428	1	89	CARDINAL
ftr-503	429	1	mayes v. commissioner,9°	PERSON
ftr-503	430	1	two	CARDINAL
ftr-503	436	1	92	CARDINAL
ftr-503	439	1	89	CARDINAL
ftr-503	440	1	cowan	ORG
ftr-503	440	2	supra	PERSON
ftr-503	440	3	20	CARDINAL
ftr-503	440	4	1538	DATE
ftr-503	441	1	90	CARDINAL
ftr-503	441	2	21	CARDINAL
ftr-503	441	3	286	CARDINAL
ftr-503	441	4	1953	DATE
ftr-503	442	1	91	CARDINAL
ftr-503	443	1	tenth	ORDINAL
ftr-503	444	1	mayes v. united states	PERSON
ftr-503	444	2	207 f.2d	MONEY
ftr-503	444	3	326	CARDINAL
ftr-503	444	4	10th	ORDINAL
ftr-503	444	5	1953	DATE
ftr-503	445	1	133	CARDINAL
ftr-503	445	2	905	CARDINAL
ftr-503	445	3	5th	ORDINAL
ftr-503	445	4	1943	DATE
ftr-503	445	5	two	CARDINAL
ftr-503	445	6	one	CARDINAL
ftr-503	446	1	92	CARDINAL
ftr-503	447	1	cowan	ORG
ftr-503	447	2	supra	PERSON
ftr-503	447	3	20	CARDINAL
ftr-503	447	4	1541-42	DATE
ftr-503	448	1	93	CARDINAL
ftr-503	451	1	64	CARDINAL
ftr-503	452	1	226	CARDINAL
ftr-503	453	1	54	CARDINAL
ftr-503	453	2	1954-1	DATE
ftr-503	453	3	152	CARDINAL
ftr-503	453	4	3824	CARDINAL
ftr-503	453	5	1946-2	DATE
ftr-503	459	1	64	CARDINAL
ftr-503	460	1	226	CARDINAL
ftr-503	460	2	226	CARDINAL
ftr-503	461	1	schneer	ORG
ftr-503	461	2	first	ORDINAL
ftr-503	462	1	1:11	ORDINAL
ftr-503	463	1	4	CARDINAL
ftr-503	465	1	the supreme court	ORG
ftr-503	465	2	96	CARDINAL
ftr-503	467	1	94	CARDINAL
ftr-503	469	1	1972	DATE
ftr-503	471	1	3c	CARDINAL
ftr-503	471	2	1	CARDINAL
ftr-503	473	1	95	CARDINAL
ftr-503	474	1	cowan	ORG
ftr-503	474	2	supra	PERSON
ftr-503	474	3	20	CARDINAL
ftr-503	474	4	1541-42	DATE
ftr-503	478	1	two	CARDINAL
ftr-503	479	1	first	ORDINAL
ftr-503	480	1	second	ORDINAL
ftr-503	482	1	the united states	GPE
ftr-503	483	1	96	CARDINAL
ftr-503	484	1	v. heininger	PERSON
ftr-503	484	2	320	CARDINAL
ftr-503	484	3	467	CARDINAL
ftr-503	484	4	473	CARDINAL
ftr-503	485	1	97	CARDINAL
ftr-503	486	1	lilly v. commissioner	ORG
ftr-503	486	2	343	CARDINAL
ftr-503	486	3	96-97	CARDINAL
ftr-503	486	4	1952	DATE
ftr-503	487	1	19931	DATE
ftr-503	487	2	florida	GPE
ftr-503	488	1	one	CARDINAL
ftr-503	492	1	1°	CARDINAL
ftr-503	492	2	schneer	ORG
ftr-503	493	1	101	CARDINAL
ftr-503	496	1	schneer	ORG
ftr-503	500	1	98	CARDINAL
ftr-503	501	1	5.4(b	CARDINAL
ftr-503	501	2	d.c	GPE
ftr-503	501	3	r.	NORP
ftr-503	502	1	5.4(b	CARDINAL
ftr-503	503	1	99	CARDINAL
ftr-503	504	1	sheppard	ORG
ftr-503	504	2	supra	PERSON
ftr-503	504	3	9	CARDINAL
ftr-503	504	4	9	CARDINAL
ftr-503	504	5	100	CARDINAL
ftr-503	505	1	cowan	PERSON
ftr-503	505	2	supra	PERSON
ftr-503	505	3	20	CARDINAL
ftr-503	505	4	1541	DATE
ftr-503	506	1	101	CARDINAL
ftr-503	507	1	halpern	PERSON
ftr-503	508	1	schneer	ORG
ftr-503	508	2	97	CARDINAL
ftr-503	509	1	669	CARDINAL
ftr-503	509	2	j.	PERSON
ftr-503	510	1	supra	PERSON
ftr-503	510	2	25	CARDINAL
ftr-503	512	1	2	CARDINAL
ftr-503	512	2	3	CARDINAL
ftr-503	513	1	05	CARDINAL
ftr-503	516	1	1979	DATE
ftr-503	517	1	the united states	GPE
ftr-503	517	2	7	CARDINAL
ftr-503	520	1	'09	DATE
ftr-503	521	1	1979	DATE
ftr-503	522	1	102	CARDINAL
ftr-503	525	1	77	CARDINAL
ftr-503	525	2	1977-2	DATE
ftr-503	525	3	26	CARDINAL
ftr-503	525	4	27	DATE
ftr-503	526	1	103	CARDINAL
ftr-503	527	1	d.	NORP
ftr-503	527	2	fogarty v. united states	PERSON
ftr-503	527	3	1005	DATE
ftr-503	527	4	1009	DATE
ftr-503	527	5	fed	ORG
ftr-503	527	6	cir	ORG
ftr-503	527	7	1986	DATE
ftr-503	527	8	st.	GPE
ftr-503	527	9	benedict v. steinhauser	PERSON
ftr-503	527	10	234	CARDINAL
ftr-503	527	11	640	CARDINAL
ftr-503	527	12	1914	DATE
ftr-503	529	1	104	CARDINAL
ftr-503	532	1	76	CARDINAL
ftr-503	532	2	1976-2	DATE
ftr-503	532	3	18	CARDINAL
ftr-503	532	4	19	DATE
ftr-503	532	5	105	CARDINAL
ftr-503	535	1	77	CARDINAL
ftr-503	535	2	1977-2	DATE
ftr-503	535	3	26	CARDINAL
ftr-503	535	4	26	CARDINAL
ftr-503	535	5	106	CARDINAL
ftr-503	538	1	79	CARDINAL
ftr-503	538	2	1979-1	DATE
ftr-503	538	3	62	CARDINAL
ftr-503	539	1	107	CARDINAL
ftr-503	540	1	62	DATE
ftr-503	540	2	108	CARDINAL
ftr-503	541	1	63	DATE
ftr-503	541	2	109	CARDINAL
ftr-503	542	1	19931	DATE
ftr-503	542	2	florida	GPE
ftr-503	542	3	third	ORDINAL
ftr-503	542	4	third	ORDINAL
ftr-503	542	5	third	ORDINAL
ftr-503	544	1	i0	ORG
ftr-503	545	1	francine schuster	PERSON
ftr-503	548	1	2	CARDINAL
ftr-503	549	1	the national health services corps	ORG
ftr-503	550	1	"4	PERSON
ftr-503	551	1	5	CARDINAL
ftr-503	552	1	1' 7	CARDINAL
ftr-503	553	1	third	ORDINAL
ftr-503	553	2	one	CARDINAL
ftr-503	554	1	110	CARDINAL
ftr-503	555	1	84	CARDINAL
ftr-503	555	2	764	CARDINAL
ftr-503	555	3	1985	DATE
ftr-503	555	4	800	CARDINAL
ftr-503	555	5	672	CARDINAL
ftr-503	555	6	7th	ORDINAL
ftr-503	555	7	1986	DATE
ftr-503	556	1	111	CARDINAL
ftr-503	557	1	800	CARDINAL
ftr-503	557	2	673	CARDINAL
ftr-503	558	1	112	CARDINAL
ftr-503	559	1	673-74	CARDINAL
ftr-503	559	2	113	CARDINAL
ftr-503	560	1	674	CARDINAL
ftr-503	561	1	114	CARDINAL
ftr-503	562	1	115	CARDINAL
ftr-503	563	1	675	CARDINAL
ftr-503	564	1	116	CARDINAL
ftr-503	567	1	1:11	CARDINAL
ftr-503	568	1	johnson v.	PERSON
ftr-503	568	2	9	CARDINAL
ftr-503	569	1	20	CARDINAL
ftr-503	569	2	johnson	PERSON
ftr-503	569	3	san francisco	GPE
ftr-503	570	1	2	CARDINAL
ftr-503	570	2	1974	DATE
ftr-503	570	3	panamanian	NORP
ftr-503	570	4	the next six years	DATE
ftr-503	570	5	monthly	DATE
ftr-503	570	6	1,500	MONEY
ftr-503	571	1	johnson	PERSON
ftr-503	571	2	johnson	PERSON
ftr-503	571	3	johnson's services.2'	ORG
ftr-503	571	4	johnson	PERSON
ftr-503	572	1	johnson	PERSON
ftr-503	572	2	johnson	PERSON
ftr-503	573	1	-6	DATE
ftr-503	574	1	lucas v. earl hence	PERSON
ftr-503	574	2	two	CARDINAL
ftr-503	575	1	first	ORDINAL
ftr-503	576	1	second	ORDINAL
ftr-503	577	1	118	CARDINAL
ftr-503	578	1	84	CARDINAL
ftr-503	579	1	774	CARDINAL
ftr-503	580	1	119	CARDINAL
ftr-503	580	2	882	CARDINAL
ftr-503	580	3	1982	DATE
ftr-503	580	4	734 f.2d	MONEY
ftr-503	580	5	20	CARDINAL
ftr-503	580	6	9th	ORDINAL
ftr-503	580	7	ccrt	GPE
ftr-503	580	8	469	CARDINAL
ftr-503	580	9	857	CARDINAL
ftr-503	580	10	1984	DATE
ftr-503	581	1	120	CARDINAL
ftr-503	583	1	883	CARDINAL
ftr-503	583	2	122	CARDINAL
ftr-503	584	1	884	CARDINAL
ftr-503	584	2	s1,500	ORG
ftr-503	584	3	monthly	DATE
ftr-503	584	4	johnson	PERSON
ftr-503	584	5	24-month	DATE
ftr-503	585	1	886	CARDINAL
ftr-503	586	1	123	CARDINAL
ftr-503	587	1	884	CARDINAL
ftr-503	587	2	124	CARDINAL
ftr-503	589	1	884-85	CARDINAL
ftr-503	590	1	johnson	PERSON
ftr-503	592	1	889	CARDINAL
ftr-503	593	1	127	CARDINAL
ftr-503	594	1	891	CARDINAL
ftr-503	595	1	19931	DATE
ftr-503	595	2	florida	GPE
ftr-503	595	3	first	ORDINAL
ftr-503	595	4	johnson	PERSON
ftr-503	595	5	second	ORDINAL
ftr-503	596	1	2s	CARDINAL
ftr-503	596	2	johnson	PERSON
ftr-503	596	3	two	CARDINAL
ftr-503	597	1	seventh	ORDINAL
ftr-503	597	2	six	CARDINAL
ftr-503	597	3	fogarty v. united states	GPE
ftr-503	597	4	29 1	CARDINAL
ftr-503	597	5	2	CARDINAL
ftr-503	597	6	3	CARDINAL
ftr-503	597	7	4	CARDINAL
ftr-503	597	8	5	CARDINAL
ftr-503	597	9	third	ORDINAL
ftr-503	597	10	6	CARDINAL
ftr-503	598	1	30	CARDINAL
ftr-503	598	2	the schuster court	ORG
ftr-503	598	3	third	ORDINAL
ftr-503	598	4	fourth	ORDINAL
ftr-503	600	1	first	ORDINAL
ftr-503	600	2	second	ORDINAL
ftr-503	600	3	fifth	ORDINAL
ftr-503	600	4	sixth	ORDINAL
ftr-503	601	1	132	CARDINAL
ftr-503	601	2	six	CARDINAL
ftr-503	601	3	johnson	PERSON
ftr-503	601	4	two	CARDINAL
ftr-503	601	5	128	CARDINAL
ftr-503	602	1	891	CARDINAL
ftr-503	603	1	sargent v. commissioner	PERSON
ftr-503	603	2	93	CARDINAL
ftr-503	603	3	572	CARDINAL
ftr-503	603	4	1989	DATE
ftr-503	603	5	929 f.2d 1252	CARDINAL
ftr-503	603	6	1991	DATE
ftr-503	603	7	minnesota	GPE
ftr-503	604	1	second	ORDINAL
ftr-503	604	2	johnson	PERSON
ftr-503	606	1	sargent	PERSON
ftr-503	606	2	93	CARDINAL
ftr-503	607	1	580	CARDINAL
ftr-503	608	1	eighth	ORDINAL
ftr-503	609	1	929 f.2d	QUANTITY
ftr-503	609	2	1261	CARDINAL
ftr-503	610	1	129	CARDINAL
ftr-503	611	1	1005	DATE
ftr-503	612	1	fed	ORG
ftr-503	612	2	cir	ORG
ftr-503	612	3	1986	DATE
ftr-503	613	1	130	CARDINAL
ftr-503	614	1	schuster v. commissioner	PERSON
ftr-503	614	2	800	CARDINAL
ftr-503	614	3	672	CARDINAL
ftr-503	614	4	677	CARDINAL
ftr-503	614	5	7th	ORDINAL
ftr-503	614	6	1986	DATE
ftr-503	615	1	131	CARDINAL
ftr-503	616	1	678	CARDINAL
ftr-503	617	1	132	CARDINAL
ftr-503	618	1	678-79	CARDINAL
ftr-503	619	1	1:11	ORDINAL
ftr-503	622	1	first	ORDINAL
ftr-503	623	1	58-515,'-	MONEY
ftr-503	625	1	3	CARDINAL
ftr-503	628	1	65-28218	DATE
ftr-503	629	1	3	CARDINAL
ftr-503	631	1	133	CARDINAL
ftr-503	631	2	1958-2	DATE
ftr-503	631	3	28	CARDINAL
ftr-503	632	1	134	CARDINAL
ftr-503	633	1	28	DATE
ftr-503	634	1	135	CARDINAL
ftr-503	636	1	137	CARDINAL
ftr-503	637	1	1965-2	DATE
ftr-503	637	2	21	CARDINAL
ftr-503	637	3	139	CARDINAL
ftr-503	638	1	21	DATE
ftr-503	639	1	140	CARDINAL
ftr-503	641	1	19931	DATE
ftr-503	641	2	florida	GPE
ftr-503	641	3	1	CARDINAL
ftr-503	641	4	2	CARDINAL
ftr-503	641	5	3	CARDINAL
ftr-503	641	6	4	CARDINAL
ftr-503	641	7	5	CARDINAL
ftr-503	642	1	74-581 142	CARDINAL
ftr-503	642	2	kircher	GPE
ftr-503	642	3	v. united states	GPE
ftr-503	643	1	43	CARDINAL
ftr-503	643	2	74-581	CARDINAL
ftr-503	644	1	44	DATE
ftr-503	644	2	supreme court	ORG
ftr-503	644	3	1964.145	CARDINAL
ftr-503	645	1	146	CARDINAL
ftr-503	646	1	47	CARDINAL
ftr-503	647	1	48	CARDINAL
ftr-503	648	1	149	CARDINAL
ftr-503	649	1	50	CARDINAL
ftr-503	649	2	kircher	ORG
ftr-503	649	3	v. united states	GPE
ftr-503	649	4	ohio	GPE
ftr-503	650	1	52	CARDINAL
ftr-503	650	2	the roman catholic church	ORG
ftr-503	650	3	142	CARDINAL
ftr-503	650	4	1974-2	DATE
ftr-503	650	5	25	CARDINAL
ftr-503	651	1	143	CARDINAL
ftr-503	651	2	872	CARDINAL
ftr-503	651	3	1014	CARDINAL
ftr-503	652	1	fed	ORG
ftr-503	652	2	cir. 1989	ORG
ftr-503	653	1	144	CARDINAL
ftr-503	653	2	1974-2	DATE
ftr-503	653	3	25	DATE
ftr-503	653	4	25	DATE
ftr-503	653	5	145	CARDINAL
ftr-503	657	1	25	CARDINAL
ftr-503	657	2	149	CARDINAL
ftr-503	658	1	26	CARDINAL
ftr-503	659	1	150	CARDINAL
ftr-503	660	1	872 f.2d	QUANTITY
ftr-503	660	2	1016	CARDINAL
ftr-503	661	1	152	CARDINAL
ftr-503	662	1	1016	DATE
ftr-503	663	1	1:11	CARDINAL
ftr-503	663	2	catholic	NORP
ftr-503	664	1	1972	DATE
ftr-503	664	2	franciscan	NORP
ftr-503	666	1	waldschmidt	PERSON
ftr-503	667	1	waldschmidt	PERSON
ftr-503	667	2	annual	DATE
ftr-503	667	3	franciscan	NORP
ftr-503	668	1	ohio	GPE
ftr-503	668	2	franciscan	NORP
ftr-503	668	3	waldschmidt	PERSON
ftr-503	669	1	59	CARDINAL
ftr-503	669	2	74-581	CARDINAL
ftr-503	669	3	kircher	ORG
ftr-503	670	1	third	ORDINAL
ftr-503	670	2	kircher	GPE
ftr-503	670	3	third	ORDINAL
ftr-503	673	1	franciscan	NORP
ftr-503	674	1	kircher	PERSON
ftr-503	675	1	kircher	PERSON
ftr-503	676	1	153	CARDINAL
ftr-503	677	1	1016-17	DATE
ftr-503	677	2	154	CARDINAL
ftr-503	678	1	1017	CARDINAL
ftr-503	679	1	155	CARDINAL
ftr-503	680	1	156	CARDINAL
ftr-503	684	1	1019-20	DATE
ftr-503	684	2	florida	GPE
ftr-503	686	1	horst	GPE
ftr-503	686	2	eubank	ORG
ftr-503	687	1	one	CARDINAL
ftr-503	688	1	schneer	ORG
ftr-503	689	1	second	ORDINAL
ftr-503	689	2	third	ORDINAL
ftr-503	689	3	schneer	ORG
ftr-503	690	1	schneer	ORG
ftr-503	690	2	one	CARDINAL
ftr-503	691	1	first	ORDINAL
ftr-503	691	2	second	ORDINAL
ftr-503	691	3	schneer	ORG
ftr-503	691	4	second	ORDINAL
ftr-503	691	5	first	ORDINAL
ftr-503	692	1	one	CARDINAL
ftr-503	693	1	74-58 1162	PERCENT
ftr-503	693	2	65-282 163	CARDINAL
ftr-503	694	1	74-581	CARDINAL
ftr-503	697	1	united states	GPE
ftr-503	697	2	davis	PERSON
ftr-503	697	3	370	CARDINAL
ftr-503	697	4	u.s. 65	GPE
ftr-503	697	5	72-73	DATE
ftr-503	697	6	1962	DATE
ftr-503	697	7	philadelphia park	GPE
ftr-503	698	1	united states	GPE
ftr-503	698	2	126	CARDINAL
ftr-503	698	3	f. supp	PERSON
ftr-503	699	1	184	CARDINAL
ftr-503	699	2	189	CARDINAL
ftr-503	699	3	1954	DATE
ftr-503	700	1	161	CARDINAL
ftr-503	700	2	28-29	DATE
ftr-503	700	3	31804-88	DATE
ftr-503	700	4	robert sylvor	PERSON
ftr-503	701	1	162	CARDINAL
ftr-503	701	2	1974-2	DATE
ftr-503	701	3	25	CARDINAL
ftr-503	701	4	163	CARDINAL
ftr-503	701	5	1965-2	DATE
ftr-503	701	6	164	CARDINAL
ftr-503	701	7	1974-2	DATE
ftr-503	701	8	25	DATE
ftr-503	701	9	25	DATE
ftr-503	701	10	165	CARDINAL
ftr-503	708	1	66	CARDINAL
ftr-503	709	1	65-282	CARDINAL
ftr-503	710	1	167	CARDINAL
ftr-503	715	1	166	CARDINAL
ftr-503	717	1	raby	PERSON
ftr-503	717	2	supra	PERSON
ftr-503	717	3	76	DATE
ftr-503	717	4	424	CARDINAL
ftr-503	717	5	167	CARDINAL
ftr-503	718	1	1965-2	DATE
ftr-503	718	2	168	CARDINAL
ftr-503	719	1	schuster v. commissioner	PERSON
ftr-503	719	2	800	CARDINAL
ftr-503	719	3	672	CARDINAL
ftr-503	719	4	673	CARDINAL
ftr-503	719	5	7th	ORDINAL
ftr-503	719	6	1986	DATE
ftr-503	720	1	francine schuster	PERSON
ftr-503	724	1	84	CARDINAL
ftr-503	725	1	767	CARDINAL
ftr-503	726	1	sharon l. holland	PERSON
ftr-503	727	1	title 1	LAW
ftr-503	727	2	573-6061	CARDINAL
ftr-503	727	3	453	CARDINAL
ftr-503	727	4	465	CARDINAL
ftr-503	727	5	james a. coriden et al	PERSON
ftr-503	728	1	1985	DATE
ftr-503	728	2	600	CARDINAL
ftr-503	728	3	roman catholic	NORP
ftr-503	729	1	19931	DATE
ftr-503	729	2	florida	GPE
ftr-503	730	1	'69	DATE
ftr-503	731	1	schneer	ORG
ftr-503	731	2	first	ORDINAL
ftr-503	732	1	7°	CARDINAL
ftr-503	734	1	third	ORDINAL
ftr-503	738	1	one	CARDINAL
ftr-503	739	1	172	CARDINAL
ftr-503	739	2	169	CARDINAL
ftr-503	741	1	170	CARDINAL
ftr-503	743	1	arthur b. willis et al.	PERSON
ftr-503	744	1	46	DATE
ftr-503	744	2	4th	ORDINAL
ftr-503	744	3	1993	DATE
ftr-503	745	1	eighth	ORDINAL
ftr-503	745	2	campbell v. commissioner	ORG
ftr-503	745	3	943	CARDINAL
ftr-503	745	4	815	CARDINAL
ftr-503	745	5	1991	DATE
ftr-503	746	1	823	CARDINAL
ftr-503	747	1	the internal revenue service	ORG
ftr-503	747	2	proc	PERSON
ftr-503	748	1	93-27	CARDINAL
ftr-503	748	2	two years	DATE
ftr-503	749	1	1993-24	DATE
ftr-503	750	1	63	CARDINAL
ftr-503	750	2	64	DATE
ftr-503	750	3	july 6	DATE
ftr-503	750	4	4	CARDINAL
ftr-503	751	1	schneer	ORG
ftr-503	751	2	second	ORDINAL
ftr-503	751	3	third	ORDINAL
ftr-503	752	1	171	CARDINAL
ftr-503	753	1	172	CARDINAL
ftr-503	755	1	1:11	ORDINAL
ftr-503	757	1	74-581	CARDINAL
ftr-503	757	2	kircher	ORG
ftr-503	757	3	united states	ORG
ftr-503	757	4	waldschmidt	PERSON
ftr-503	757	5	3	CARDINAL
ftr-503	758	1	74-581	CARDINAL
ftr-503	758	2	kircher	PERSON
ftr-503	760	1	joan	PERSON
ftr-503	760	2	25,000	MONEY
ftr-503	761	1	joan	PERSON
ftr-503	762	1	joan	PERSON
ftr-503	762	2	monthly	DATE
ftr-503	762	3	1,250	MONEY
ftr-503	762	4	15,000	MONEY
ftr-503	764	1	joan	PERSON
ftr-503	764	2	15,000	MONEY
ftr-503	765	1	10,000	MONEY
ftr-503	766	1	joan	PERSON
ftr-503	766	2	25,000	MONEY
ftr-503	766	3	15,000	MONEY
ftr-503	766	4	10,000	MONEY
ftr-503	767	1	supra	PERSON
ftr-503	767	2	142	CARDINAL
ftr-503	768	1	174	CARDINAL
ftr-503	770	1	8105008	DATE
ftr-503	770	2	sept. 29, 1980	DATE
ftr-503	777	1	1993	DATE
ftr-503	777	2	florida	GPE
ftr-503	777	3	joan	PERSON
ftr-503	777	4	only $10,000	MONEY
ftr-503	777	5	25,000.175	MONEY
ftr-503	778	1	first	ORDINAL
ftr-503	779	1	two	CARDINAL
ftr-503	780	1	1.	CARDINAL
ftr-503	782	1	2	CARDINAL
ftr-503	782	2	2	CARDINAL
ftr-503	785	1	1	CARDINAL
ftr-503	791	1	1	CARDINAL
ftr-503	791	2	2	CARDINAL
ftr-503	793	1	175	CARDINAL
ftr-503	795	1	1:11	CARDINAL
ftr-503	802	1	2	CARDINAL
ftr-503	803	1	first	ORDINAL
ftr-503	803	2	three	CARDINAL
ftr-503	803	3	john	PERSON
ftr-503	803	4	john	PERSON
ftr-503	804	1	176	CARDINAL
ftr-503	806	1	cowan	PERSON
ftr-503	806	2	supra	PERSON
ftr-503	806	3	20	CARDINAL
ftr-503	806	4	1537-38	DATE
ftr-503	807	1	100	CARDINAL
ftr-503	807	2	200	CARDINAL
ftr-503	807	3	one	CARDINAL
ftr-503	809	1	first	ORDINAL
ftr-503	810	1	cowan	PERSON
ftr-503	811	1	1541-42	DATE
ftr-503	812	1	177	CARDINAL
ftr-503	813	1	schuster v. commissioner	PERSON
ftr-503	813	2	84	CARDINAL
ftr-503	813	3	764	CARDINAL
ftr-503	813	4	774	CARDINAL
ftr-503	813	5	1985	DATE
ftr-503	814	1	800	CARDINAL
ftr-503	814	2	672	CARDINAL
ftr-503	814	3	7th	ORDINAL
ftr-503	814	4	1986	DATE
ftr-503	815	1	19931	DATE
ftr-503	815	2	florida	GPE
ftr-503	817	1	two	CARDINAL
ftr-503	818	1	first	ORDINAL
ftr-503	819	1	second	ORDINAL
ftr-503	820	1	one	CARDINAL
ftr-503	820	2	a few years	DATE
ftr-503	823	1	a couple of decades ago	DATE
ftr-503	824	1	178	CARDINAL
ftr-503	824	2	178	CARDINAL
ftr-503	825	1	1993	DATE
ftr-503	827	1	103	CARDINAL
ftr-503	827	2	107	CARDINAL
ftr-503	828	1	312	CARDINAL
ftr-503	829	1	1993	DATE
ftr-503	829	2	psc	ORG
ftr-503	830	1	psc	ORG
ftr-503	830	2	34%	PERCENT
ftr-503	830	3	31%	PERCENT
ftr-503	831	1	1(a)(e	CARDINAL
ftr-503	831	2	11	CARDINAL
ftr-503	832	1	the 1970s	DATE
ftr-503	833	1	179-80	CARDINAL
ftr-503	834	1	psc	ORG
ftr-503	834	2	1	CARDINAL
ftr-503	834	3	psc	ORG
ftr-503	834	4	psc	ORG
ftr-503	835	1	1970	DATE
ftr-503	835	2	70%	PERCENT
ftr-503	835	3	only 35%	PERCENT
ftr-503	836	1	1202	DATE
ftr-503	836	2	1970	DATE
ftr-503	837	1	1993	DATE
ftr-503	837	2	31%	PERCENT
ftr-503	837	3	28%	PERCENT
ftr-503	837	4	only three	CARDINAL
ftr-503	838	1	irc	PERSON
ftr-503	839	1	2	CARDINAL
ftr-503	839	2	269a	ORG
ftr-503	839	3	irs	ORG
ftr-503	840	1	269a	ORG
ftr-503	841	1	1:11	CARDINAL
ftr-503	841	2	1970s	DATE
ftr-503	842	1	1970	DATE
ftr-503	842	2	seventy percent	PERCENT
ftr-503	842	3	79	CARDINAL
ftr-503	842	4	forty-eight percent	PERCENT
ftr-503	843	1	'80	DATE
ftr-503	845	1	34%	PERCENT
ftr-503	845	2	section 11(a	LAW
ftr-503	845	3	1993	DATE
ftr-503	848	1	4	CARDINAL
ftr-503	848	2	first	ORDINAL
ftr-503	849	1	61(a)(7	DATE
ftr-503	850	1	5	CARDINAL
ftr-503	850	2	the tax reform act of	LAW
ftr-503	850	3	1986	DATE
ftr-503	851	1	the tax reform act of	LAW
ftr-503	851	2	1986	DATE
ftr-503	853	1	99	CARDINAL
ftr-503	853	2	631	CARDINAL
ftr-503	853	3	100	CARDINAL
ftr-503	854	1	2085	CARDINAL
ftr-503	854	2	2269	DATE
ftr-503	855	1	1993	DATE
ftr-503	855	2	1	CARDINAL
ftr-503	855	3	31%	PERCENT
ftr-503	855	4	39.6%	PERCENT
ftr-503	855	5	2	CARDINAL
ftr-503	855	6	35%	PERCENT
ftr-503	855	7	3	CARDINAL
ftr-503	855	8	35%	PERCENT
ftr-503	856	1	1993	DATE
ftr-503	857	1	13201, 13202,	DATE
ftr-503	857	2	13221	DATE
ftr-503	858	1	1993	DATE
ftr-503	859	1	pscs	PERSON
ftr-503	859	2	39.6%	PERCENT
ftr-503	859	3	35%	PERCENT
ftr-503	859	4	34%	PERCENT
ftr-503	859	5	less than $i,000,000	MONEY
ftr-503	860	1	28%	PERCENT
ftr-503	860	2	39.6%	PERCENT
ftr-503	861	1	the 1970s	DATE
ftr-503	861	2	269a	ORG
ftr-503	861	3	1(b	CARDINAL
ftr-503	861	4	35%	PERCENT
ftr-503	862	1	leonard sloane	PERSON
ftr-503	862	2	n.y.	GPE
ftr-503	862	3	aug. 12, 1993	DATE
ftr-503	863	1	179	CARDINAL
ftr-503	864	1	1970	DATE
ftr-503	866	1	1348	CARDINAL
ftr-503	866	2	1970	DATE
ftr-503	866	3	1981	DATE
ftr-503	868	1	97	CARDINAL
ftr-503	868	2	95	CARDINAL
ftr-503	869	1	172	CARDINAL
ftr-503	869	2	183	CARDINAL
ftr-503	869	3	50%	PERCENT
ftr-503	870	1	180	CARDINAL
ftr-503	870	2	1970	DATE
ftr-503	871	1	181	CARDINAL
ftr-503	872	1	1014	DATE
ftr-503	872	2	1970	DATE
ftr-503	873	1	1993	DATE
ftr-503	873	2	florida	GPE
ftr-503	876	1	182	CARDINAL
ftr-503	876	2	the seventies	DATE
ftr-503	877	1	0	CARDINAL
ftr-503	878	1	0	CARDINAL
ftr-503	878	2	about $250,000	MONEY
ftr-503	879	1	245,000	MONEY
ftr-503	880	1	0	CARDINAL
ftr-503	880	2	the beginning of 1970	DATE
ftr-503	880	3	newco, inc.	ORG
ftr-503	882	1	o	DATE
ftr-503	882	2	newco, inc.	ORG
ftr-503	882	3	1970	DATE
ftr-503	882	4	100,000	MONEY
ftr-503	882	5	150,000	MONEY
ftr-503	883	1	0	CARDINAL
ftr-503	883	2	245,000	MONEY
ftr-503	883	3	1970	DATE
ftr-503	884	1	0	CARDINAL
ftr-503	884	2	145,000	MONEY
ftr-503	884	3	245,000	MONEY
ftr-503	884	4	corporation newco, inc.	ORG
ftr-503	886	1	183 182	CARDINAL
ftr-503	887	1	50%	PERCENT
ftr-503	888	1	1202	DATE
ftr-503	888	2	1970	DATE
ftr-503	888	3	1986	DATE
ftr-503	890	1	99	CARDINAL
ftr-503	890	2	100	CARDINAL
ftr-503	891	1	2216	CARDINAL
ftr-503	892	1	70%	PERCENT
ftr-503	892	2	1970	DATE
ftr-503	892	3	35%	PERCENT
ftr-503	893	1	183	CARDINAL
ftr-503	894	1	foglesong v. commissioner	PERSON
ftr-503	894	2	621	CARDINAL
ftr-503	894	3	1980	DATE
ftr-503	895	1	77	CARDINAL
ftr-503	895	2	1102	CARDINAL
ftr-503	895	3	1981	DATE
ftr-503	895	4	691 f.2d	MONEY
ftr-503	895	5	848	CARDINAL
ftr-503	895	6	7th	ORDINAL
ftr-503	895	7	1982	DATE
ftr-503	895	8	rubin v. commissioner	PERSON
ftr-503	895	9	429	CARDINAL
ftr-503	895	10	650	CARDINAL
ftr-503	895	11	2d	DATE
ftr-503	895	12	1970	DATE
ftr-503	895	13	manning	PERSON
ftr-503	896	1	84	CARDINAL
ftr-503	897	1	manning	PERSON
ftr-503	900	1	the seventies	DATE
ftr-503	902	1	douglas	PERSON
ftr-503	903	1	' 7	DATE
ftr-503	904	1	clifford	GPE
ftr-503	904	2	douglas	PERSON
ftr-503	908	1	482	CARDINAL
ftr-503	909	1	184	CARDINAL
ftr-503	909	2	elliott manning	PERSON
ftr-503	909	3	section 482	LAW
ftr-503	909	4	section 351	LAW
ftr-503	909	5	37	CARDINAL
ftr-503	909	6	miami l	GPE
ftr-503	909	7	657	CARDINAL
ftr-503	909	8	669	CARDINAL
ftr-503	909	9	1983	DATE
ftr-503	910	1	manning	PERSON
ftr-503	910	2	482	CARDINAL
ftr-503	911	1	676-80	CARDINAL
ftr-503	911	2	185	CARDINAL
ftr-503	912	1	668	CARDINAL
ftr-503	912	2	186	CARDINAL
ftr-503	913	1	669	CARDINAL
ftr-503	914	1	187	CARDINAL
ftr-503	915	1	helvering v. clifford	PERSON
ftr-503	915	2	309	CARDINAL
ftr-503	915	3	331	CARDINAL
ftr-503	915	4	335	CARDINAL
ftr-503	916	1	19931	DATE
ftr-503	916	2	florida	GPE
ftr-503	918	1	' 188	DATE
ftr-503	918	2	o	DATE
ftr-503	918	3	newco, inc.	ORG
ftr-503	918	4	section 351	LAW
ftr-503	919	1	newco, inc.	ORG
ftr-503	919	2	first	ORDINAL
ftr-503	919	3	section 351	LAW
ftr-503	920	1	100%	PERCENT
ftr-503	921	1	89	CARDINAL
ftr-503	922	1	newco, inc.	ORG
ftr-503	924	1	section 35l	LAW
ftr-503	925	1	section 351.'9'	LAW
ftr-503	925	2	section 351.192	LAW
ftr-503	925	3	0	CARDINAL
ftr-503	926	1	section 351	LAW
ftr-503	927	1	93 188	CARDINAL
ftr-503	928	1	184	CARDINAL
ftr-503	928	2	669	CARDINAL
ftr-503	929	1	189	CARDINAL
ftr-503	929	2	85	CARDINAL
ftr-503	929	3	824	CARDINAL
ftr-503	929	4	831	CARDINAL
ftr-503	929	5	1985	DATE
ftr-503	929	6	872	CARDINAL
ftr-503	929	7	519	CARDINAL
ftr-503	929	8	2d	DATE
ftr-503	929	9	1989	DATE
ftr-503	930	1	190	CARDINAL
ftr-503	932	1	191	CARDINAL
ftr-503	933	1	192	CARDINAL
ftr-503	936	1	v. united states	GPE
ftr-503	936	2	490	CARDINAL
ftr-503	936	3	1172	DATE
ftr-503	936	4	1175-76	CARDINAL
ftr-503	936	5	3d	CARDINAL
ftr-503	936	6	419	CARDINAL
ftr-503	936	7	826	CARDINAL
ftr-503	936	8	1974	DATE
ftr-503	938	1	80	CARDINAL
ftr-503	938	2	1980-2	DATE
ftr-503	938	3	113	CARDINAL
ftr-503	943	1	193	CARDINAL
ftr-503	943	2	brown v. commissioner	PERSON
ftr-503	943	3	40 b.t.a	QUANTITY
ftr-503	943	4	565	CARDINAL
ftr-503	943	5	115	CARDINAL
ftr-503	943	6	337	CARDINAL
ftr-503	943	7	2d	DATE
ftr-503	943	8	1940	DATE
ftr-503	945	1	80	CARDINAL
ftr-503	945	2	1980-2	DATE
ftr-503	945	3	113	CARDINAL
ftr-503	947	1	1:11	TIME
ftr-503	947	2	1	CARDINAL
ftr-503	947	3	2	CARDINAL
ftr-503	947	4	3	CARDINAL
ftr-503	947	5	section 482	LAW
ftr-503	947	6	first	ORDINAL
ftr-503	947	7	two	CARDINAL
ftr-503	947	8	third	ORDINAL
ftr-503	948	1	the supreme court	ORG
ftr-503	948	2	earl	PERSON
ftr-503	949	1	197	CARDINAL
ftr-503	956	1	' 98	DATE
ftr-503	956	2	194	CARDINAL
ftr-503	957	1	621	CARDINAL
ftr-503	957	2	868-69	CARDINAL
ftr-503	958	1	rubin	GPE
ftr-503	958	2	429	CARDINAL
ftr-503	958	3	652	CARDINAL
ftr-503	958	4	195	CARDINAL
ftr-503	958	5	foglesong	PERSON
ftr-503	958	6	621	CARDINAL
ftr-503	958	7	872	CARDINAL
ftr-503	958	8	rubin	PERSON
ftr-503	958	9	429	CARDINAL
ftr-503	958	10	653	CARDINAL
ftr-503	959	1	196	CARDINAL
ftr-503	960	1	rubin	PERSON
ftr-503	960	2	429	CARDINAL
ftr-503	960	3	653	CARDINAL
ftr-503	960	4	482	CARDINAL
ftr-503	961	1	197	CARDINAL
ftr-503	962	1	lucas v. earl	PERSON
ftr-503	962	2	281	CARDINAL
ftr-503	962	3	111	CARDINAL
ftr-503	962	4	1930	DATE
ftr-503	963	1	198	CARDINAL
ftr-503	964	1	foglesong	PERSON
ftr-503	964	2	621	CARDINAL
ftr-503	964	3	872	CARDINAL
ftr-503	964	4	19931	DATE
ftr-503	964	5	florida	GPE
ftr-503	967	1	°°	QUANTITY
ftr-503	967	2	one	CARDINAL
ftr-503	968	1	10,000	MONEY
ftr-503	968	2	8,000	MONEY
ftr-503	968	3	199	CARDINAL
ftr-503	969	1	rubin	PERSON
ftr-503	969	2	429	CARDINAL
ftr-503	969	3	653	CARDINAL
ftr-503	969	4	200	CARDINAL
ftr-503	971	1	482	CARDINAL
ftr-503	971	2	201	CARDINAL
ftr-503	973	1	98%	PERCENT
ftr-503	973	2	foglesong	PERSON
ftr-503	973	3	482	CARDINAL
ftr-503	974	1	foglesong v. commissioner	PERSON
ftr-503	974	2	77	CARDINAL
ftr-503	974	3	1102	DATE
ftr-503	974	4	1105-06	DATE
ftr-503	974	5	1981	DATE
ftr-503	974	6	691 f.2d	MONEY
ftr-503	974	7	848	CARDINAL
ftr-503	974	8	7th	ORDINAL
ftr-503	974	9	1982	DATE
ftr-503	978	1	1:11	ORDINAL
ftr-503	979	1	20,000	MONEY
ftr-503	980	1	20,000	MONEY
ftr-503	980	2	20,000	MONEY
ftr-503	980	3	18,000	MONEY
ftr-503	980	4	10,000	MONEY
ftr-503	980	5	8,000	MONEY
ftr-503	980	6	20,000	MONEY
ftr-503	983	1	2,000	MONEY
ftr-503	983	2	10,000	MONEY
ftr-503	983	3	8,000	MONEY
ftr-503	984	1	only $2,000	MONEY
ftr-503	985	1	10,000	MONEY
ftr-503	985	2	8,000	MONEY
ftr-503	985	3	2,000	MONEY
ftr-503	986	1	more than $2,000	MONEY
ftr-503	986	2	2	CARDINAL
ftr-503	987	1	section 482	LAW
ftr-503	988	1	one	CARDINAL
ftr-503	988	2	section 482	LAW
ftr-503	989	1	' 3	DATE
ftr-503	989	2	202	CARDINAL
ftr-503	990	1	482	CARDINAL
ftr-503	990	2	203	CARDINAL
ftr-503	992	1	1.482-ia(d)(4	MONEY
ftr-503	992	2	1993	DATE
ftr-503	992	3	years	DATE
ftr-503	992	4	april 21, 1993	DATE
ftr-503	993	1	1993	DATE
ftr-503	993	2	years	DATE
ftr-503	993	3	april 21, 1993	DATE
ftr-503	994	1	482	CARDINAL
ftr-503	995	1	fitzgerald motor co.	ORG
ftr-503	995	2	508	CARDINAL
ftr-503	995	3	5th	ORDINAL
ftr-503	995	4	1975	DATE
ftr-503	996	1	kerry inv.	PERSON
ftr-503	998	1	500	CARDINAL
ftr-503	998	2	108	CARDINAL
ftr-503	998	3	9th	ORDINAL
ftr-503	998	4	1974	DATE
ftr-503	999	1	kahler corp.	ORG
ftr-503	1000	1	486	CARDINAL
ftr-503	1000	2	1	CARDINAL
ftr-503	1000	3	1973	DATE
ftr-503	1000	4	b. forman co.	ORG
ftr-503	1001	1	453	CARDINAL
ftr-503	1001	2	1144	CARDINAL
ftr-503	1001	3	2d	DATE
ftr-503	1003	1	407	CARDINAL
ftr-503	1004	1	1972	DATE
ftr-503	1004	2	latham park manor	GPE
ftr-503	1005	1	69	CARDINAL
ftr-503	1005	2	199	CARDINAL
ftr-503	1005	3	1977	DATE
ftr-503	1006	1	618	CARDINAL
ftr-503	1006	2	100	CARDINAL
ftr-503	1006	3	4th	ORDINAL
ftr-503	1006	4	1980	DATE
ftr-503	1007	1	203	CARDINAL
ftr-503	1007	2	foglesong v. commissioner	PERSON
ftr-503	1007	3	691	CARDINAL
ftr-503	1007	4	848	CARDINAL
ftr-503	1007	5	7th	ORDINAL
ftr-503	1007	6	1982	DATE
ftr-503	1007	7	482	CARDINAL
ftr-503	1007	8	two	CARDINAL
ftr-503	1009	1	88	CARDINAL
ftr-503	1009	2	246	CARDINAL
ftr-503	1009	3	482	CARDINAL
ftr-503	1010	1	haag v. commissioner	PERSON
ftr-503	1010	2	88	CARDINAL
ftr-503	1010	3	604	CARDINAL
ftr-503	1010	4	1987	DATE
ftr-503	1011	1	19931	DATE
ftr-503	1011	2	florida	GPE
ftr-503	1012	1	section 482	LAW
ftr-503	1013	1	2	CARDINAL
ftr-503	1014	1	one	CARDINAL
ftr-503	1014	2	a few years	DATE
ftr-503	1017	1	x corp.	ORG
ftr-503	1017	2	x corp.	ORG
ftr-503	1017	3	six years	DATE
ftr-503	1017	4	18,000	MONEY
ftr-503	1018	1	x corp.	ORG
ftr-503	1018	2	x corp.	ORG
ftr-503	1018	3	the next three years	DATE
ftr-503	1018	4	100,000	MONEY
ftr-503	1019	1	204	CARDINAL
ftr-503	1020	1	philipp bros.	ORG
ftr-503	1021	1	435	CARDINAL
ftr-503	1021	2	53	CARDINAL
ftr-503	1021	3	2d	DATE
ftr-503	1021	4	1970	DATE
ftr-503	1022	1	482	CARDINAL
ftr-503	1022	2	section 61	LAW
ftr-503	1022	3	1954	DATE
ftr-503	1023	1	57	DATE
ftr-503	1024	1	keller v. commissioner	PERSON
ftr-503	1024	2	77	CARDINAL
ftr-503	1024	3	1014	CARDINAL
ftr-503	1024	4	1034	CARDINAL
ftr-503	1024	5	1981	DATE
ftr-503	1024	6	723	CARDINAL
ftr-503	1024	7	58	DATE
ftr-503	1024	8	10th	ORDINAL
ftr-503	1024	9	1983	DATE
ftr-503	1024	10	section 482	LAW
ftr-503	1025	1	section 482	LAW
ftr-503	1026	1	v. united states	PERSON
ftr-503	1026	2	77	CARDINAL
ftr-503	1026	3	u.s.	GPE
ftr-503	1027	1	9455	DATE
ftr-503	1027	2	87,148	CARDINAL
ftr-503	1027	3	40	CARDINAL
ftr-503	1027	4	5073	DATE
ftr-503	1027	5	5073-74	DATE
ftr-503	1028	1	482	CARDINAL
ftr-503	1029	1	the next three years	DATE
ftr-503	1029	2	100,000	MONEY
ftr-503	1029	3	x corp.	ORG
ftr-503	1029	4	100,000	MONEY
ftr-503	1029	5	18,000	MONEY
ftr-503	1029	6	x corp.	ORG
ftr-503	1030	1	first	ORDINAL
ftr-503	1031	1	x corp.	ORG
ftr-503	1031	2	x corp.	ORG
ftr-503	1038	1	two	CARDINAL
ftr-503	1038	2	twelve months of the day	DATE
ftr-503	1038	3	205	CARDINAL
ftr-503	1039	1	453	CARDINAL
ftr-503	1039	2	453a	PRODUCT
ftr-503	1040	1	206	CARDINAL
ftr-503	1042	1	60-31	DATE
ftr-503	1043	1	1960-1	DATE
ftr-503	1043	2	174	CARDINAL
ftr-503	1044	1	64	CARDINAL
ftr-503	1045	1	1964-2	DATE
ftr-503	1046	1	70-435	CARDINAL
ftr-503	1046	2	1970-2	DATE
ftr-503	1046	3	100	CARDINAL
ftr-503	1046	4	207	CARDINAL
ftr-503	1048	1	8	CARDINAL
ftr-503	1048	2	919	CARDINAL
ftr-503	1049	1	p-h	ORG
ftr-503	1049	2	49,253	CARDINAL
ftr-503	1049	3	1949	DATE
ftr-503	1050	1	208	CARDINAL
ftr-503	1051	1	441	CARDINAL
ftr-503	1051	2	593	CARDINAL
ftr-503	1051	3	5th	ORDINAL
ftr-503	1051	4	1971	DATE
ftr-503	1052	1	209	CARDINAL
ftr-503	1053	1	593-94	CARDINAL
ftr-503	1054	1	1993	DATE
ftr-503	1054	2	florida	GPE
ftr-503	1054	3	section 337	LAW
ftr-503	1054	4	twelve months	DATE
ftr-503	1054	5	a few days	DATE
ftr-503	1054	6	two	CARDINAL
ftr-503	1054	7	a single year	DATE
ftr-503	1054	8	the year	DATE
ftr-503	1055	1	the year	DATE
ftr-503	1055	2	5	CARDINAL
ftr-503	1055	3	fifth	ORDINAL
ftr-503	1055	4	the tax court's	ORG
ftr-503	1055	5	the taxpayer.2 7	ORG
ftr-503	1055	6	goldberg	PERSON
ftr-503	1055	7	first	ORDINAL
ftr-503	1056	1	one	CARDINAL
ftr-503	1056	2	second	ORDINAL
ftr-503	1056	3	210	CARDINAL
ftr-503	1057	1	593 n.2	QUANTITY
ftr-503	1057	2	337	CARDINAL
ftr-503	1057	3	1970	DATE
ftr-503	1057	4	1986	DATE
ftr-503	1059	1	99	CARDINAL
ftr-503	1059	2	100	CARDINAL
ftr-503	1061	1	211	CARDINAL
ftr-503	1062	1	441	CARDINAL
ftr-503	1062	2	593-94	CARDINAL
ftr-503	1063	1	212	CARDINAL
ftr-503	1064	1	594	CARDINAL
ftr-503	1064	2	213	CARDINAL
ftr-503	1065	1	595	CARDINAL
ftr-503	1066	1	214	CARDINAL
ftr-503	1067	1	595	CARDINAL
ftr-503	1068	1	215	CARDINAL
ftr-503	1068	2	52 t.c	QUANTITY
ftr-503	1068	3	888	CARDINAL
ftr-503	1068	4	896-97	CARDINAL
ftr-503	1068	5	1969	DATE
ftr-503	1068	6	441	CARDINAL
ftr-503	1068	7	593	CARDINAL
ftr-503	1068	8	5th	ORDINAL
ftr-503	1068	9	1971	DATE
ftr-503	1069	1	216	CARDINAL
ftr-503	1071	1	441	CARDINAL
ftr-503	1071	2	598	CARDINAL
ftr-503	1073	1	52 t.c	QUANTITY
ftr-503	1074	1	897	CARDINAL
ftr-503	1076	1	12-month	DATE
ftr-503	1078	1	second	ORDINAL
ftr-503	1080	1	8	CARDINAL
ftr-503	1080	2	the year	DATE
ftr-503	1086	1	218	CARDINAL
ftr-503	1087	1	441	CARDINAL
ftr-503	1087	2	597	CARDINAL
ftr-503	1088	1	219	CARDINAL
ftr-503	1089	1	220	CARDINAL
ftr-503	1090	1	598	CARDINAL
ftr-503	1090	2	221	CARDINAL
ftr-503	1091	1	222	CARDINAL
ftr-503	1092	1	jones v. united states	PERSON
ftr-503	1092	2	531 f.2d	MONEY
ftr-503	1092	3	1343	DATE
ftr-503	1092	4	6th	ORDINAL
ftr-503	1092	5	1976	DATE
ftr-503	1092	6	kinsey v. commissioner	PERSON
ftr-503	1092	7	477	CARDINAL
ftr-503	1092	8	1058	CARDINAL
ftr-503	1092	9	2d	DATE
ftr-503	1092	10	1973	DATE
ftr-503	1092	11	hudspeth v. united states	ORG
ftr-503	1093	1	471	CARDINAL
ftr-503	1093	2	275	CARDINAL
ftr-503	1093	3	1972	DATE
ftr-503	1093	4	allen v. commissioner	PERSON
ftr-503	1093	5	66	CARDINAL
ftr-503	1093	6	340	CARDINAL
ftr-503	1093	7	1976	DATE
ftr-503	1095	1	kinsey	PERSON
ftr-503	1095	2	477	CARDINAL
ftr-503	1095	3	1063	CARDINAL
ftr-503	1095	4	471	CARDINAL
ftr-503	1095	5	279	CARDINAL
ftr-503	1097	1	jones	PERSON
ftr-503	1097	2	531	CARDINAL
ftr-503	1097	3	1345	CARDINAL
ftr-503	1098	1	allen	PERSON
ftr-503	1098	2	66	CARDINAL
ftr-503	1099	1	347	CARDINAL
ftr-503	1100	1	19931	DATE
ftr-503	1100	2	florida	GPE
ftr-503	1101	1	treasury	ORG
ftr-503	1101	2	1980.224	CARDINAL
ftr-503	1101	3	treasury	ORG
ftr-503	1101	4	two years	DATE
ftr-503	1101	5	223	CARDINAL
ftr-503	1103	1	471	CARDINAL
ftr-503	1103	2	278	CARDINAL
ftr-503	1104	1	224	CARDINAL
ftr-503	1107	1	96	CARDINAL
ftr-503	1107	2	94	CARDINAL
ftr-503	1108	1	2247	CARDINAL
ftr-503	1108	2	26	CARDINAL
ftr-503	1109	1	225	CARDINAL
ftr-503	1110	1	third	ORDINAL
ftr-503	1113	1	two	CARDINAL
ftr-503	1114	1	1980	DATE
ftr-503	1114	2	6883	DATE
ftr-503	1114	3	5616	CARDINAL
ftr-503	1114	4	5729	DATE
ftr-503	1114	5	6039	DATE
ftr-503	1114	6	6140	DATE
ftr-503	1114	7	6247	DATE
ftr-503	1114	8	7009	CARDINAL
ftr-503	1115	1	96th	CARDINAL
ftr-503	1115	2	2d	CARDINAL
ftr-503	1116	1	25	CARDINAL
ftr-503	1116	2	27	DATE
ftr-503	1116	3	1980	DATE
ftr-503	1116	4	harry l. gutman	PERSON
ftr-503	1117	1	dep't	PERSON
ftr-503	1118	1	226	CARDINAL
ftr-503	1119	1	227	CARDINAL
ftr-503	1120	1	1:11	ORDINAL
ftr-503	1122	1	congress	ORG
ftr-503	1124	1	keller v. commissioner	PERSON
ftr-503	1127	1	23	CARDINAL
ftr-503	1129	1	the years	DATE
ftr-503	1130	1	keller	PERSON
ftr-503	1132	1	228	CARDINAL
ftr-503	1133	1	77	CARDINAL
ftr-503	1133	2	1014	CARDINAL
ftr-503	1133	3	1981	DATE
ftr-503	1133	4	723 f.2d	MONEY
ftr-503	1133	5	58	DATE
ftr-503	1133	6	10th	ORDINAL
ftr-503	1133	7	1983	DATE
ftr-503	1134	1	229	CARDINAL
ftr-503	1135	1	1020-21	DATE
ftr-503	1135	2	230	CARDINAL
ftr-503	1136	1	1021	CARDINAL
ftr-503	1136	2	1029	CARDINAL
ftr-503	1137	1	482	CARDINAL
ftr-503	1138	1	231	CARDINAL
ftr-503	1139	1	1025	DATE
ftr-503	1140	1	482	CARDINAL
ftr-503	1140	2	keller	PERSON
ftr-503	1141	1	482	CARDINAL
ftr-503	1142	1	1029	CARDINAL
ftr-503	1142	2	1033	CARDINAL
ftr-503	1143	1	482	CARDINAL
ftr-503	1144	1	232	CARDINAL
ftr-503	1145	1	1028	CARDINAL
ftr-503	1146	1	233	CARDINAL
ftr-503	1147	1	michie	ORG
ftr-503	1147	2	1977 1j 537	DATE
ftr-503	1148	1	211	CARDINAL
ftr-503	1148	2	joseph e. gibson ed	PERSON
ftr-503	1148	3	39th	ORDINAL
ftr-503	1148	4	1977	DATE
ftr-503	1149	1	19931	DATE
ftr-503	1149	2	florida	GPE
ftr-503	1151	1	x corp.	ORG
ftr-503	1151	2	x corp.	ORG
ftr-503	1151	3	x corp.	ORG
ftr-503	1153	1	x corp.	ORG
ftr-503	1154	1	x corp.'	ORG
ftr-503	1155	1	x corp.	ORG
ftr-503	1157	1	234	CARDINAL
ftr-503	1158	1	x corp.	ORG
ftr-503	1158	2	1001	DATE
ftr-503	1159	1	18,000	MONEY
ftr-503	1159	2	220,000	MONEY
ftr-503	1159	3	zero	CARDINAL
ftr-503	1161	1	x corp.'s	ORG
ftr-503	1161	2	18,000	MONEY
ftr-503	1161	3	annual	DATE
ftr-503	1163	1	60-31	DATE
ftr-503	1163	2	1960-1	DATE
ftr-503	1163	3	174	CARDINAL
ftr-503	1163	4	1	CARDINAL
ftr-503	1163	5	2	CARDINAL
ftr-503	1166	1	first	ORDINAL
ftr-503	1166	2	x corp.	ORG
ftr-503	1166	3	b. x corp.	ORG
ftr-503	1167	1	second	ORDINAL
ftr-503	1167	2	x corp.	ORG
ftr-503	1168	1	x corp.	ORG
ftr-503	1168	2	x corp.'s	ORG
ftr-503	1168	3	18,000	MONEY
ftr-503	1170	1	x corp.	ORG
ftr-503	1172	1	united states	GPE
ftr-503	1172	2	drescher	PERSON
ftr-503	1172	3	179	CARDINAL
ftr-503	1172	4	863	CARDINAL
ftr-503	1172	5	2d	DATE
ftr-503	1173	1	340	CARDINAL
ftr-503	1173	2	821	CARDINAL
ftr-503	1173	3	1950	DATE
ftr-503	1175	1	60-31	DATE
ftr-503	1175	2	1960-1	DATE
ftr-503	1175	3	174	CARDINAL
ftr-503	1175	4	4	CARDINAL
ftr-503	1176	1	1:11	CARDINAL
ftr-503	1176	2	1	CARDINAL
ftr-503	1176	3	100,000	MONEY
ftr-503	1176	4	three years	DATE
ftr-503	1176	5	2	CARDINAL
ftr-503	1176	6	x corp.	ORG
ftr-503	1176	7	x corp.	ORG
ftr-503	1176	8	18,000	MONEY
ftr-503	1178	1	x corp.	ORG
ftr-503	1178	2	section 1001	LAW
ftr-503	1179	1	zero	CARDINAL
ftr-503	1179	2	18,000	MONEY
ftr-503	1179	3	18,000	MONEY
ftr-503	1180	1	235	CARDINAL
ftr-503	1181	1	1001	DATE
ftr-503	1183	1	1001	DATE
ftr-503	1185	1	4	CARDINAL
ftr-503	1185	2	boris i. bittker & lawrence lokken	ORG
ftr-503	1185	3	105.3.2	CARDINAL
ftr-503	1185	4	2d	DATE
ftr-503	1185	5	1992	DATE
ftr-503	1186	1	congress	ORG
ftr-503	1186	2	1980	DATE
ftr-503	1187	1	realty loan corp.	ORG
ftr-503	1188	1	54	CARDINAL
ftr-503	1188	2	1083	CARDINAL
ftr-503	1188	3	1970	DATE
ftr-503	1188	4	478	CARDINAL
ftr-503	1188	5	1049	CARDINAL
ftr-503	1188	6	9th	ORDINAL
ftr-503	1188	7	1973	DATE
ftr-503	1189	1	ninth	ORDINAL
ftr-503	1190	1	x corp.	ORG
ftr-503	1190	2	sorensen v. commissioner	PERSON
ftr-503	1190	3	22	CARDINAL
ftr-503	1190	4	321	CARDINAL
ftr-503	1190	5	1954	DATE
ftr-503	1192	1	the year	DATE
ftr-503	1193	1	south tex	PERSON
ftr-503	1194	1	333	CARDINAL
ftr-503	1194	2	496	CARDINAL
ftr-503	1194	3	1948	DATE
ftr-503	1195	1	annual	DATE
ftr-503	1195	2	three-year	DATE
ftr-503	1195	3	annual	DATE
ftr-503	1195	4	18,000	MONEY
ftr-503	1196	1	a single year	DATE
ftr-503	1196	2	three years	DATE
ftr-503	1199	1	the tax court	ORG
ftr-503	1199	2	19931	CARDINAL
ftr-503	1199	3	florida	GPE
ftr-503	1199	4	annual	DATE
ftr-503	1202	1	f.	PERSON
ftr-503	1203	1	schneer	ORG
ftr-503	1203	2	one	CARDINAL
ftr-503	1203	3	1,250	MONEY
ftr-503	1203	4	first	ORDINAL
ftr-503	1204	1	6	CARDINAL
ftr-503	1205	1	schneer	ORG
ftr-503	1205	2	second	ORDINAL
ftr-503	1206	1	37	CARDINAL
ftr-503	1206	2	'38	DATE
ftr-503	1206	3	section 723	LAW
ftr-503	1207	1	second	ORDINAL
ftr-503	1207	2	239	CARDINAL
ftr-503	1207	3	zero	CARDINAL
ftr-503	1210	1	realty loan corp.	ORG
ftr-503	1210	2	54	CARDINAL
ftr-503	1211	1	1097-98	DATE
ftr-503	1212	1	sorensen	PERSON
ftr-503	1213	1	1097	CARDINAL
ftr-503	1214	1	236	CARDINAL
ftr-503	1214	2	schneer	ORG
ftr-503	1214	3	97	CARDINAL
ftr-503	1215	1	651	CARDINAL
ftr-503	1215	2	237	CARDINAL
ftr-503	1216	1	1,250	MONEY
ftr-503	1216	2	first	ORDINAL
ftr-503	1217	1	first	ORDINAL
ftr-503	1218	1	649-50	CARDINAL
ftr-503	1220	1	238	CARDINAL
ftr-503	1221	1	hempt bros	PERSON
ftr-503	1222	1	v. united states	GPE
ftr-503	1222	2	490	CARDINAL
ftr-503	1222	3	1172	DATE
ftr-503	1222	4	1175-76	CARDINAL
ftr-503	1222	5	3d	CARDINAL
ftr-503	1222	6	419	CARDINAL
ftr-503	1222	7	826	CARDINAL
ftr-503	1222	8	1974	DATE
ftr-503	1224	1	80	CARDINAL
ftr-503	1224	2	1980-2	DATE
ftr-503	1224	3	113	CARDINAL
ftr-503	1225	1	239	CARDINAL
ftr-503	1226	1	723	CARDINAL
ftr-503	1226	2	240	CARDINAL
ftr-503	1227	1	1982	DATE
ftr-503	1228	1	1984	DATE
ftr-503	1230	1	98-369	CARDINAL
ftr-503	1230	2	71	DATE
ftr-503	1230	3	98	CARDINAL
ftr-503	1231	1	589	CARDINAL
ftr-503	1231	2	section 704(c)(2	LAW
ftr-503	1232	1	3	CARDINAL
ftr-503	1233	1	1,250	MONEY
ftr-503	1233	2	schneer	ORG
ftr-503	1233	3	second	ORDINAL
ftr-503	1236	1	united states,2 '	ORG
ftr-503	1236	2	section 351	LAW
ftr-503	1238	1	zero	CARDINAL
ftr-503	1239	1	march 31, 1984	DATE
ftr-503	1240	1	98	CARDINAL
ftr-503	1241	1	589	CARDINAL
ftr-503	1242	1	first	ORDINAL
ftr-503	1242	2	january 30, 1984	DATE
ftr-503	1242	3	second	ORDINAL
ftr-503	1242	4	january 31, 1984	DATE
ftr-503	1243	1	22	CARDINAL
ftr-503	1243	2	31804-88	DATE
ftr-503	1243	3	first	ORDINAL
ftr-503	1243	4	1,250	MONEY
ftr-503	1243	5	january 30, 1984	DATE
ftr-503	1243	6	5	CARDINAL
ftr-503	1243	7	2331	CARDINAL
ftr-503	1243	8	january 30, 1984	DATE
ftr-503	1243	9	first	ORDINAL
ftr-503	1243	10	stephen schneer	PERSON
ftr-503	1243	11	1,250	MONEY
ftr-503	1243	12	10	CARDINAL
ftr-503	1243	13	second	ORDINAL
ftr-503	1243	14	january 31, 1984	DATE
ftr-503	1243	15	1,250	MONEY
ftr-503	1243	16	first	ORDINAL
ftr-503	1243	17	12-l (	CARDINAL
ftr-503	1243	18	second	ORDINAL
ftr-503	1243	19	1,250	MONEY
ftr-503	1243	20	january 31. 1984	DATE
ftr-503	1244	1	second	ORDINAL
ftr-503	1245	1	second	ORDINAL
ftr-503	1245	2	april 1, 1984	DATE
ftr-503	1246	1	241	CARDINAL
ftr-503	1246	2	1	CARDINAL
ftr-503	1246	3	arthur b. willis et al.	PERSON
ftr-503	1246	4	108.03	CARDINAL
ftr-503	1246	5	4th	ORDINAL
ftr-503	1246	6	1993	DATE
ftr-503	1247	1	242	CARDINAL
ftr-503	1248	1	§	ORG
ftr-503	1248	2	1982	DATE
ftr-503	1248	3	willis et al	PERSON
ftr-503	1248	4	supra	PERSON
ftr-503	1248	5	241	CARDINAL
ftr-503	1248	6	108.03	CARDINAL
ftr-503	1249	1	243	CARDINAL
ftr-503	1250	1	1982	DATE
ftr-503	1251	1	244	CARDINAL
ftr-503	1252	1	hempt bros	PERSON
ftr-503	1253	1	v. united states	GPE
ftr-503	1253	2	490	CARDINAL
ftr-503	1253	3	1172	DATE
ftr-503	1253	4	1175-76	CARDINAL
ftr-503	1253	5	3d	CARDINAL
ftr-503	1254	1	419	CARDINAL
ftr-503	1255	1	826	CARDINAL
ftr-503	1255	2	1974	DATE
ftr-503	1255	3	19931	DATE
ftr-503	1256	1	florida	GPE
ftr-503	1256	2	section 35	LAW
ftr-503	1256	3	1.248	CARDINAL
ftr-503	1257	1	congress	ORG
ftr-503	1257	2	congress	ORG
ftr-503	1257	3	1954	DATE
ftr-503	1259	1	52	CARDINAL
ftr-503	1261	1	53	CARDINAL
ftr-503	1261	2	section 245	LAW
ftr-503	1262	1	1173	CARDINAL
ftr-503	1263	1	246	CARDINAL
ftr-503	1264	1	1174	CARDINAL
ftr-503	1265	1	247	CARDINAL
ftr-503	1266	1	1176	DATE
ftr-503	1267	1	248	CARDINAL
ftr-503	1268	1	1178	DATE
ftr-503	1269	1	249	CARDINAL
ftr-503	1270	1	willis et al.	PERSON
ftr-503	1270	2	supra	PERSON
ftr-503	1270	3	241	CARDINAL
ftr-503	1270	4	108.03	CARDINAL
ftr-503	1271	1	250	CARDINAL
ftr-503	1272	1	83d	CARDINAL
ftr-503	1272	2	2d	CARDINAL
ftr-503	1273	1	65 (1954	DATE
ftr-503	1273	2	1954	DATE
ftr-503	1274	1	s. rep	ORG
ftr-503	1275	1	1622	CARDINAL
ftr-503	1275	2	83d	CARDINAL
ftr-503	1275	3	2d	DATE
ftr-503	1276	1	89	CARDINAL
ftr-503	1276	2	1954	DATE
ftr-503	1276	3	1954	DATE
ftr-503	1276	4	u.s.c.c.a.n.	LAW
ftr-503	1276	5	4629, 4721	DATE
ftr-503	1277	1	251	CARDINAL
ftr-503	1278	1	willis et al.	PERSON
ftr-503	1278	2	supra	PERSON
ftr-503	1278	3	241	CARDINAL
ftr-503	1278	4	108.03	CARDINAL
ftr-503	1278	5	108	CARDINAL
ftr-503	1279	1	252	CARDINAL
ftr-503	1282	1	1.704-1(b)(1)(vi	DATE
ftr-503	1282	2	1.704-1(b)(2)(iv	CARDINAL
ftr-503	1282	3	1.704-1(c	CARDINAL
ftr-503	1282	4	1.704-3	CARDINAL
ftr-503	1284	1	61345 (	DATE
ftr-503	1284	2	1992	DATE
ftr-503	1285	1	three	CARDINAL
ftr-503	1286	1	253	CARDINAL
ftr-503	1287	1	foxman v. commissioner	PERSON
ftr-503	1287	2	41	CARDINAL
ftr-503	1287	3	535	CARDINAL
ftr-503	1287	4	551	CARDINAL
ftr-503	1287	5	1964	DATE
ftr-503	1287	6	352	CARDINAL
ftr-503	1287	7	466	CARDINAL
ftr-503	1287	8	3d	CARDINAL
ftr-503	1287	9	1965	DATE
ftr-503	1287	10	one	CARDINAL
ftr-503	1287	11	1954	DATE
ftr-503	1289	1	1:11	CARDINAL
ftr-503	1289	2	section 704(c)(2	LAW
ftr-503	1290	1	section 704(c)(2)-probably	LAW
ftr-503	1290	2	section 704(c)(2	LAW
ftr-503	1294	1	10,000	MONEY
ftr-503	1294	2	10,000	MONEY
ftr-503	1295	1	10,000	MONEY
ftr-503	1295	2	one-half	CARDINAL
ftr-503	1295	3	one-half	CARDINAL
ftr-503	1296	1	lucas v. earl	PERSON
ftr-503	1296	2	an early date	DATE
ftr-503	1297	1	50%	PERCENT
ftr-503	1297	2	50%	PERCENT
ftr-503	1297	3	254	CARDINAL
ftr-503	1298	1	willis et al.	PERSON
ftr-503	1298	2	supra	PERSON
ftr-503	1298	3	241	CARDINAL
ftr-503	1298	4	108.03	CARDINAL
ftr-503	1299	1	255	CARDINAL
ftr-503	1300	1	arthur b. willis et al.	PERSON
ftr-503	1300	2	22.03	CARDINAL
ftr-503	1300	3	3d	CARDINAL
ftr-503	1300	4	19821	DATE
ftr-503	1300	5	1	CARDINAL
ftr-503	1300	6	william s. mckee et al.	PERSON
ftr-503	1300	7	14.02[21	CARDINAL
ftr-503	1300	8	1977	DATE
ftr-503	1300	9	721	CARDINAL
ftr-503	1300	10	1993	DATE
ftr-503	1301	1	prc	GPE
ftr-503	1302	1	1 1595	CARDINAL
ftr-503	1302	2	june 1993	DATE
ftr-503	1302	3	irs	ORG
ftr-503	1303	1	19931	DATE
ftr-503	1303	2	florida	GPE
ftr-503	1303	3	schneer	ORG
ftr-503	1303	4	second	ORDINAL
ftr-503	1304	1	vi	PERSON
ftr-503	1306	1	1	CARDINAL
ftr-503	1306	2	2	CARDINAL
ftr-503	1306	3	3	CARDINAL
ftr-503	1306	4	congress	ORG
ftr-503	1308	1	256	CARDINAL
ftr-503	1308	2	willis et al.	PERSON
ftr-503	1308	3	255	CARDINAL
ftr-503	1308	4	22.03	CARDINAL
ftr-503	1308	5	22	CARDINAL
ftr-503	1309	1	257	CARDINAL
ftr-503	1309	2	schneer	ORG
ftr-503	1309	3	97	CARDINAL
ftr-503	1310	1	663	CARDINAL