id	sid	tid	token	lemma	pos
ftr-237	1	1	florida	florida	PROPN
ftr-237	1	2	tax	tax	PROPN
ftr-237	1	3	review	review	NOUN
ftr-237	1	4	volume	volume	NOUN
ftr-237	1	5	20	20	NUM
ftr-237	1	6	2017	2017	NUM
ftr-237	1	7	number	number	NOUN
ftr-237	1	8	10	10	NUM
ftr-237	1	9	i	i	PRON
ftr-237	1	10	article	article	NOUN
ftr-237	1	11	redefining	redefine	VERB
ftr-237	1	12	a	a	DET
ftr-237	1	13	blurry	blurry	ADJ
ftr-237	1	14	line	line	NOUN
ftr-237	1	15	:	:	PUNCT
ftr-237	1	16	a	a	DET
ftr-237	1	17	proposal	proposal	NOUN
ftr-237	1	18	to	to	PART
ftr-237	1	19	reform	reform	VERB
ftr-237	1	20	the	the	DET
ftr-237	1	21	taxation	taxation	NOUN
ftr-237	1	22	of	of	ADP
ftr-237	1	23	pension	pension	NOUN
ftr-237	1	24	fund	fund	NOUN
ftr-237	1	25	business	business	NOUN
ftr-237	1	26	and	and	CCONJ
ftr-237	1	27	investment	investment	NOUN
ftr-237	1	28	income	income	NOUN
ftr-237	1	29	jesse	jesse	PROPN
ftr-237	1	30	boretsky	boretsky	VERB
ftr-237	1	31	a	a	DET
ftr-237	1	32	conceptual	conceptual	ADJ
ftr-237	1	33	framework	framework	NOUN
ftr-237	1	34	for	for	ADP
ftr-237	1	35	capital	capital	PROPN
ftr-237	1	36	calvin	calvin	PROPN
ftr-237	1	37	h.	h.	PROPN
ftr-237	1	38	johnson	johnson	PROPN
ftr-237	1	39	boretsky	boretsky	PROPN
ftr-237	1	40	-	-	PUNCT
ftr-237	1	41	johnson_1st	johnson_1st	PROPN
ftr-237	1	42	6	6	NUM
ftr-237	1	43	pages.pdf	pages.pdf	X
ftr-237	1	44	1	1	NUM
ftr-237	1	45	8/16/17	8/16/17	NUM
ftr-237	1	46	12:10	12:10	NUM
ftr-237	1	47	pm	pm	NOUN
ftr-237	1	48	florida	florida	PROPN
ftr-237	1	49	tax	tax	NOUN
ftr-237	1	50	review	review	NOUN
ftr-237	1	51	volume	volume	NOUN
ftr-237	1	52	20	20	NUM
ftr-237	1	53	2017	2017	NUM
ftr-237	1	54	number	number	NOUN
ftr-237	1	55	10	10	NUM
ftr-237	1	56	ii	ii	NOUN
ftr-237	1	57	information	information	NOUN
ftr-237	1	58	for	for	ADP
ftr-237	1	59	subscribers	subscriber	NOUN
ftr-237	1	60	the	the	DET
ftr-237	1	61	florida	florida	PROPN
ftr-237	1	62	tax	tax	NOUN
ftr-237	1	63	review	review	NOUN
ftr-237	1	64	is	be	AUX
ftr-237	1	65	a	a	DET
ftr-237	1	66	publication	publication	NOUN
ftr-237	1	67	of	of	ADP
ftr-237	1	68	the	the	DET
ftr-237	1	69	graduate	graduate	ADJ
ftr-237	1	70	tax	tax	NOUN
ftr-237	1	71	program	program	NOUN
ftr-237	1	72	of	of	ADP
ftr-237	1	73	the	the	DET
ftr-237	1	74	university	university	PROPN
ftr-237	1	75	of	of	ADP
ftr-237	1	76	florida	florida	PROPN
ftr-237	1	77	levin	levin	PROPN
ftr-237	1	78	college	college	PROPN
ftr-237	1	79	of	of	ADP
ftr-237	1	80	law	law	NOUN
ftr-237	1	81	.	.	PUNCT
ftr-237	2	1	for	for	ADP
ftr-237	2	2	volume	volume	NOUN
ftr-237	2	3	20	20	NUM
ftr-237	2	4	,	,	PUNCT
ftr-237	2	5	the	the	DET
ftr-237	2	6	subscription	subscription	NOUN
ftr-237	2	7	rate	rate	NOUN
ftr-237	2	8	is	be	AUX
ftr-237	2	9	$	$	SYM
ftr-237	2	10	125.00	125.00	NUM
ftr-237	2	11	in	in	ADP
ftr-237	2	12	the	the	DET
ftr-237	2	13	united	united	PROPN
ftr-237	2	14	states	states	PROPN
ftr-237	2	15	and	and	CCONJ
ftr-237	2	16	$	$	SYM
ftr-237	2	17	145.00	145.00	NUM
ftr-237	2	18	elsewhere	elsewhere	ADV
ftr-237	2	19	.	.	PUNCT
ftr-237	3	1	if	if	SCONJ
ftr-237	3	2	a	a	DET
ftr-237	3	3	subscription	subscription	NOUN
ftr-237	3	4	is	be	AUX
ftr-237	3	5	to	to	PART
ftr-237	3	6	be	be	AUX
ftr-237	3	7	discontinued	discontinue	VERB
ftr-237	3	8	at	at	ADP
ftr-237	3	9	expiration	expiration	NOUN
ftr-237	3	10	,	,	PUNCT
ftr-237	3	11	notice	notice	VERB
ftr-237	3	12	to	to	ADP
ftr-237	3	13	that	that	DET
ftr-237	3	14	effect	effect	NOUN
ftr-237	3	15	should	should	AUX
ftr-237	3	16	be	be	AUX
ftr-237	3	17	sent	send	VERB
ftr-237	3	18	;	;	PUNCT
ftr-237	3	19	otherwise	otherwise	ADV
ftr-237	3	20	,	,	PUNCT
ftr-237	3	21	it	it	PRON
ftr-237	3	22	will	will	AUX
ftr-237	3	23	be	be	AUX
ftr-237	3	24	automatically	automatically	ADV
ftr-237	3	25	renewed	renew	VERB
ftr-237	3	26	.	.	PUNCT
ftr-237	4	1	for	for	ADP
ftr-237	4	2	volume	volume	NOUN
ftr-237	4	3	20	20	NUM
ftr-237	4	4	,	,	PUNCT
ftr-237	4	5	subscriptions	subscription	NOUN
ftr-237	4	6	and	and	CCONJ
ftr-237	4	7	changes	change	NOUN
ftr-237	4	8	of	of	ADP
ftr-237	4	9	address	address	NOUN
ftr-237	4	10	should	should	AUX
ftr-237	4	11	be	be	AUX
ftr-237	4	12	sent	send	VERB
ftr-237	4	13	to	to	ADP
ftr-237	4	14	florida	florida	PROPN
ftr-237	4	15	tax	tax	PROPN
ftr-237	4	16	review	review	PROPN
ftr-237	4	17	,	,	PUNCT
ftr-237	4	18	university	university	PROPN
ftr-237	4	19	of	of	ADP
ftr-237	4	20	florida	florida	PROPN
ftr-237	4	21	levin	levin	PROPN
ftr-237	4	22	college	college	PROPN
ftr-237	4	23	of	of	ADP
ftr-237	4	24	law	law	NOUN
ftr-237	4	25	,	,	PUNCT
ftr-237	4	26	post	post	PROPN
ftr-237	4	27	office	office	PROPN
ftr-237	4	28	box	box	PROPN
ftr-237	4	29	117627	117627	NUM
ftr-237	4	30	,	,	PUNCT
ftr-237	4	31	gainesville	gainesville	PROPN
ftr-237	4	32	,	,	PUNCT
ftr-237	4	33	florida	florida	PROPN
ftr-237	4	34	32611	32611	NUM
ftr-237	4	35	.	.	PUNCT
ftr-237	5	1	requests	request	NOUN
ftr-237	5	2	for	for	ADP
ftr-237	5	3	back	back	ADJ
ftr-237	5	4	issues	issue	NOUN
ftr-237	5	5	should	should	AUX
ftr-237	5	6	be	be	AUX
ftr-237	5	7	sent	send	VERB
ftr-237	5	8	to	to	ADP
ftr-237	5	9	william	william	PROPN
ftr-237	5	10	s.	s.	PROPN
ftr-237	5	11	hein	hein	PROPN
ftr-237	5	12	&	&	CCONJ
ftr-237	5	13	co.	co.	PROPN
ftr-237	5	14	,	,	PUNCT
ftr-237	5	15	inc	inc	PROPN
ftr-237	5	16	.	.	PROPN
ftr-237	5	17	,	,	PUNCT
ftr-237	5	18	1285	1285	NUM
ftr-237	5	19	main	main	ADJ
ftr-237	5	20	street	street	NOUN
ftr-237	5	21	,	,	PUNCT
ftr-237	5	22	buffalo	buffalo	PROPN
ftr-237	5	23	,	,	PUNCT
ftr-237	5	24	ny	ny	PROPN
ftr-237	5	25	14209	14209	NUM
ftr-237	5	26	.	.	PUNCT
ftr-237	6	1	please	please	INTJ
ftr-237	6	2	notify	notify	VERB
ftr-237	6	3	florida	florida	PROPN
ftr-237	6	4	tax	tax	NOUN
ftr-237	6	5	review	review	NOUN
ftr-237	6	6	of	of	ADP
ftr-237	6	7	your	your	PRON
ftr-237	6	8	changes	change	NOUN
ftr-237	6	9	of	of	ADP
ftr-237	6	10	address	address	NOUN
ftr-237	6	11	one	one	NUM
ftr-237	6	12	month	month	NOUN
ftr-237	6	13	in	in	ADP
ftr-237	6	14	advance	advance	NOUN
ftr-237	6	15	.	.	PUNCT
ftr-237	7	1	beginning	begin	VERB
ftr-237	7	2	with	with	ADP
ftr-237	7	3	volume	volume	NOUN
ftr-237	7	4	21	21	NUM
ftr-237	7	5	,	,	PUNCT
ftr-237	7	6	the	the	DET
ftr-237	7	7	florida	florida	PROPN
ftr-237	7	8	tax	tax	NOUN
ftr-237	7	9	review	review	NOUN
ftr-237	7	10	will	will	AUX
ftr-237	7	11	be	be	AUX
ftr-237	7	12	published	publish	VERB
ftr-237	7	13	by	by	ADP
ftr-237	7	14	the	the	DET
ftr-237	7	15	university	university	PROPN
ftr-237	7	16	of	of	ADP
ftr-237	7	17	florida	florida	PROPN
ftr-237	7	18	press	press	PROPN
ftr-237	7	19	on	on	ADP
ftr-237	7	20	behalf	behalf	NOUN
ftr-237	7	21	of	of	ADP
ftr-237	7	22	the	the	DET
ftr-237	7	23	graduate	graduate	ADJ
ftr-237	7	24	tax	tax	NOUN
ftr-237	7	25	program	program	NOUN
ftr-237	7	26	of	of	ADP
ftr-237	7	27	the	the	DET
ftr-237	7	28	university	university	PROPN
ftr-237	7	29	of	of	ADP
ftr-237	7	30	florida	florida	PROPN
ftr-237	7	31	levin	levin	PROPN
ftr-237	7	32	college	college	PROPN
ftr-237	7	33	of	of	ADP
ftr-237	7	34	law	law	NOUN
ftr-237	7	35	.	.	PUNCT
ftr-237	8	1	for	for	ADP
ftr-237	8	2	subscription	subscription	NOUN
ftr-237	8	3	information	information	NOUN
ftr-237	8	4	and	and	CCONJ
ftr-237	8	5	queries	query	NOUN
ftr-237	8	6	relating	relate	VERB
ftr-237	8	7	to	to	PART
ftr-237	8	8	volume	volume	NOUN
ftr-237	8	9	21	21	NUM
ftr-237	8	10	and	and	CCONJ
ftr-237	8	11	subsequent	subsequent	ADJ
ftr-237	8	12	volumes	volume	NOUN
ftr-237	8	13	,	,	PUNCT
ftr-237	8	14	please	please	INTJ
ftr-237	8	15	contact	contact	VERB
ftr-237	8	16	the	the	DET
ftr-237	8	17	johns	johns	PROPN
ftr-237	8	18	hopkins	hopkins	PROPN
ftr-237	8	19	university	university	PROPN
ftr-237	8	20	press	press	NOUN
ftr-237	8	21	,	,	PUNCT
ftr-237	8	22	p.o	p.o	PROPN
ftr-237	8	23	.	.	PROPN
ftr-237	8	24	box	box	PROPN
ftr-237	8	25	19966	19966	NUM
ftr-237	8	26	,	,	PUNCT
ftr-237	8	27	baltimore	baltimore	PROPN
ftr-237	8	28	,	,	PUNCT
ftr-237	8	29	md	md	PROPN
ftr-237	8	30	21211	21211	NUM
ftr-237	8	31	;	;	PUNCT
ftr-237	8	32	phone	phone	NOUN
ftr-237	8	33	1	1	NUM
ftr-237	8	34	-	-	NUM
ftr-237	8	35	800	800	NUM
ftr-237	8	36	-	-	NUM
ftr-237	8	37	548	548	NUM
ftr-237	8	38	-	-	PUNCT
ftr-237	8	39	1784	1784	NUM
ftr-237	8	40	;	;	PUNCT
ftr-237	8	41	jrnlcirc@press.jhu.edu	jrnlcirc@press.jhu.edu	PROPN
ftr-237	8	42	.	.	PUNCT
ftr-237	9	1	all	all	DET
ftr-237	9	2	correspondence	correspondence	NOUN
ftr-237	9	3	of	of	ADP
ftr-237	9	4	a	a	DET
ftr-237	9	5	business	business	NOUN
ftr-237	9	6	nature	nature	NOUN
ftr-237	9	7	,	,	PUNCT
ftr-237	9	8	including	include	VERB
ftr-237	9	9	advertising	advertising	NOUN
ftr-237	9	10	,	,	PUNCT
ftr-237	9	11	should	should	AUX
ftr-237	9	12	be	be	AUX
ftr-237	9	13	addressed	address	VERB
ftr-237	9	14	to	to	ADP
ftr-237	9	15	the	the	DET
ftr-237	9	16	university	university	PROPN
ftr-237	9	17	of	of	ADP
ftr-237	9	18	florida	florida	PROPN
ftr-237	9	19	press	press	PROPN
ftr-237	9	20	,	,	PUNCT
ftr-237	9	21	15	15	NUM
ftr-237	9	22	nw	nw	PROPN
ftr-237	9	23	15th	15th	PROPN
ftr-237	9	24	st	st	PROPN
ftr-237	9	25	.	.	PROPN
ftr-237	9	26	,	,	PUNCT
ftr-237	9	27	gainesville	gainesville	PROPN
ftr-237	9	28	,	,	PUNCT
ftr-237	9	29	fl	fl	PROPN
ftr-237	9	30	32603	32603	NUM
ftr-237	9	31	;	;	PUNCT
ftr-237	9	32	phone	phone	NOUN
ftr-237	9	33	352	352	NUM
ftr-237	9	34	-	-	PUNCT
ftr-237	9	35	392	392	NUM
ftr-237	9	36	-	-	SYM
ftr-237	9	37	1351	1351	NUM
ftr-237	9	38	;	;	PUNCT
ftr-237	9	39	http://upress.ufl.edu	http://upress.ufl.edu	PROPN
ftr-237	9	40	.	.	PUNCT
ftr-237	10	1	copyright	copyright	NOUN
ftr-237	10	2	©	©	PROPN
ftr-237	10	3	2017	2017	NUM
ftr-237	10	4	by	by	ADP
ftr-237	10	5	the	the	DET
ftr-237	10	6	university	university	PROPN
ftr-237	10	7	of	of	ADP
ftr-237	10	8	florida	florida	PROPN
ftr-237	10	9	boretsky	boretsky	PROPN
ftr-237	10	10	-	-	PUNCT
ftr-237	10	11	johnson_1st	johnson_1st	PROPN
ftr-237	10	12	6	6	NUM
ftr-237	10	13	pages.pdf	pages.pdf	X
ftr-237	10	14	2	2	NUM
ftr-237	10	15	8/16/17	8/16/17	NUM
ftr-237	10	16	12:10	12:10	NUM
ftr-237	10	17	pm	pm	NOUN
ftr-237	10	18	florida	florida	PROPN
ftr-237	10	19	tax	tax	NOUN
ftr-237	10	20	review	review	NOUN
ftr-237	10	21	volume	volume	NOUN
ftr-237	10	22	20	20	NUM
ftr-237	10	23	2017	2017	NUM
ftr-237	10	24	number	number	NOUN
ftr-237	10	25	10	10	NUM
ftr-237	10	26	iii	iii	NUM
ftr-237	10	27	editor	editor	NOUN
ftr-237	10	28	-	-	PUNCT
ftr-237	10	29	in	in	ADP
ftr-237	10	30	-	-	PUNCT
ftr-237	10	31	chief	chief	NOUN
ftr-237	10	32	charlene	charlene	PROPN
ftr-237	10	33	luke	luke	PROPN
ftr-237	10	34	professor	professor	PROPN
ftr-237	10	35	of	of	ADP
ftr-237	10	36	law	law	PROPN
ftr-237	10	37	university	university	PROPN
ftr-237	10	38	of	of	ADP
ftr-237	10	39	florida	florida	PROPN
ftr-237	10	40	associate	associate	PROPN
ftr-237	10	41	editors	editor	NOUN
ftr-237	10	42	university	university	PROPN
ftr-237	10	43	of	of	ADP
ftr-237	10	44	florida	florida	PROPN
ftr-237	10	45	yariv	yariv	PROPN
ftr-237	10	46	brauner	brauner	PROPN
ftr-237	10	47	hugh	hugh	PROPN
ftr-237	10	48	culverhouse	culverhouse	PROPN
ftr-237	10	49	eminent	eminent	PROPN
ftr-237	10	50	scholar	scholar	NOUN
ftr-237	10	51	karen	karen	PROPN
ftr-237	10	52	burke	burke	PROPN
ftr-237	10	53	richard	richard	PROPN
ftr-237	10	54	b.	b.	PROPN
ftr-237	10	55	stephens	stephens	PROPN
ftr-237	10	56	eminent	eminent	PROPN
ftr-237	10	57	scholar	scholar	NOUN
ftr-237	10	58	dennis	dennis	PROPN
ftr-237	10	59	a.	a.	PROPN
ftr-237	10	60	calfee	calfee	PROPN
ftr-237	10	61	professor	professor	NOUN
ftr-237	10	62	of	of	ADP
ftr-237	10	63	law	law	PROPN
ftr-237	10	64	patricia	patricia	PROPN
ftr-237	10	65	e.	e.	PROPN
ftr-237	10	66	dilley	dilley	PROPN
ftr-237	10	67	professor	professor	PROPN
ftr-237	10	68	emeritus	emeritus	PROPN
ftr-237	10	69	michael	michael	PROPN
ftr-237	10	70	k.	k.	PROPN
ftr-237	10	71	friel	friel	PROPN
ftr-237	10	72	professor	professor	PROPN
ftr-237	10	73	emeritus	emeritus	PROPN
ftr-237	10	74	david	david	PROPN
ftr-237	10	75	hasen	hasen	PROPN
ftr-237	10	76	professor	professor	PROPN
ftr-237	10	77	of	of	ADP
ftr-237	10	78	law	law	PROPN
ftr-237	10	79	david	david	PROPN
ftr-237	10	80	m.	m.	PROPN
ftr-237	10	81	hudson	hudson	PROPN
ftr-237	10	82	professor	professor	PROPN
ftr-237	10	83	emeritus	emeritus	PROPN
ftr-237	10	84	lawrence	lawrence	PROPN
ftr-237	10	85	a.	a.	PROPN
ftr-237	10	86	lokken	lokken	PROPN
ftr-237	10	87	emeritus	emeritus	PROPN
ftr-237	10	88	hugh	hugh	PROPN
ftr-237	10	89	culverhouse	culverhouse	PROPN
ftr-237	10	90	eminent	eminent	PROPN
ftr-237	10	91	scholar	scholar	NOUN
ftr-237	10	92	grayson	grayson	PROPN
ftr-237	11	1	mccouch	mccouch	PROPN
ftr-237	11	2	gerald	gerald	PROPN
ftr-237	11	3	sohn	sohn	PROPN
ftr-237	11	4	professor	professor	PROPN
ftr-237	11	5	of	of	ADP
ftr-237	11	6	law	law	PROPN
ftr-237	11	7	martin	martin	PROPN
ftr-237	11	8	j.	j.	PROPN
ftr-237	11	9	mcmahon	mcmahon	PROPN
ftr-237	11	10	,	,	PUNCT
ftr-237	11	11	jr	jr	PROPN
ftr-237	11	12	.	.	PROPN
ftr-237	12	1	emeritus	emeritus	PROPN
ftr-237	12	2	james	james	PROPN
ftr-237	12	3	j.	j.	PROPN
ftr-237	12	4	freeland	freeland	PROPN
ftr-237	12	5	eminent	eminent	ADJ
ftr-237	12	6	scholar	scholar	NOUN
ftr-237	12	7	lee	lee	PROPN
ftr-237	12	8	-	-	PUNCT
ftr-237	12	9	ford	ford	PROPN
ftr-237	12	10	tritt	tritt	PROPN
ftr-237	12	11	professor	professor	NOUN
ftr-237	12	12	of	of	ADP
ftr-237	12	13	law	law	PROPN
ftr-237	12	14	samuel	samuel	PROPN
ftr-237	12	15	c.	c.	PROPN
ftr-237	12	16	ullman	ullman	PROPN
ftr-237	12	17	adjunct	adjunct	PROPN
ftr-237	12	18	professor	professor	PROPN
ftr-237	12	19	of	of	ADP
ftr-237	12	20	law	law	PROPN
ftr-237	12	21	steven	steven	PROPN
ftr-237	12	22	j.	j.	PROPN
ftr-237	12	23	willis	willis	PROPN
ftr-237	12	24	professor	professor	PROPN
ftr-237	12	25	of	of	ADP
ftr-237	12	26	law	law	PROPN
ftr-237	12	27	board	board	NOUN
ftr-237	12	28	of	of	ADP
ftr-237	12	29	advisors	advisor	NOUN
ftr-237	12	30	jennifer	jennifer	PROPN
ftr-237	12	31	bird	bird	PROPN
ftr-237	12	32	-	-	PUNCT
ftr-237	12	33	pollan	pollan	PROPN
ftr-237	12	34	university	university	PROPN
ftr-237	12	35	of	of	ADP
ftr-237	12	36	kentucky	kentucky	PROPN
ftr-237	12	37	bradley	bradley	PROPN
ftr-237	12	38	t.	t.	PROPN
ftr-237	12	39	borden	borden	PROPN
ftr-237	12	40	brooklyn	brooklyn	PROPN
ftr-237	12	41	law	law	PROPN
ftr-237	12	42	school	school	PROPN
ftr-237	12	43	deborah	deborah	PROPN
ftr-237	12	44	a.	a.	PROPN
ftr-237	12	45	geier	geier	PROPN
ftr-237	12	46	cleveland	cleveland	PROPN
ftr-237	12	47	state	state	PROPN
ftr-237	12	48	university	university	PROPN
ftr-237	12	49	leandra	leandra	PROPN
ftr-237	12	50	lederman	lederman	PROPN
ftr-237	12	51	indiana	indiana	PROPN
ftr-237	12	52	university	university	PROPN
ftr-237	12	53	–	–	PUNCT
ftr-237	12	54	bloomington	bloomington	PROPN
ftr-237	12	55	omri	omri	PROPN
ftr-237	12	56	marion	marion	PROPN
ftr-237	12	57	university	university	PROPN
ftr-237	12	58	of	of	ADP
ftr-237	12	59	california	california	PROPN
ftr-237	12	60	,	,	PUNCT
ftr-237	12	61	irvine	irvine	PROPN
ftr-237	12	62	gregg	gregg	PROPN
ftr-237	12	63	d.	d.	PROPN
ftr-237	12	64	polsky	polsky	PROPN
ftr-237	12	65	university	university	PROPN
ftr-237	12	66	of	of	ADP
ftr-237	12	67	georgia	georgia	PROPN
ftr-237	12	68	james	james	PROPN
ftr-237	12	69	r.	r.	PROPN
ftr-237	12	70	repetti	repetti	PROPN
ftr-237	12	71	boston	boston	PROPN
ftr-237	12	72	college	college	PROPN
ftr-237	12	73	kerry	kerry	PROPN
ftr-237	12	74	a.	a.	PROPN
ftr-237	12	75	ryan	ryan	PROPN
ftr-237	12	76	st	st	PROPN
ftr-237	12	77	.	.	PROPN
ftr-237	12	78	louis	louis	PROPN
ftr-237	12	79	university	university	PROPN
ftr-237	12	80	reed	reed	NOUN
ftr-237	12	81	shuldiner	shuldiner	PROPN
ftr-237	12	82	university	university	PROPN
ftr-237	12	83	of	of	ADP
ftr-237	12	84	pennsylvania	pennsylvania	PROPN
ftr-237	12	85	graduate	graduate	PROPN
ftr-237	12	86	student	student	NOUN
ftr-237	12	87	editors	editor	NOUN
ftr-237	12	88	emily	emily	PROPN
ftr-237	12	89	snider	snider	PROPN
ftr-237	12	90	carvalho	carvalho	PROPN
ftr-237	12	91	brandon	brandon	PROPN
ftr-237	12	92	c.	c.	PROPN
ftr-237	12	93	gardner	gardner	PROPN
ftr-237	12	94	devon	devon	PROPN
ftr-237	12	95	goldberg	goldberg	PROPN
ftr-237	12	96	jessica	jessica	PROPN
ftr-237	12	97	e.	e.	PROPN
ftr-237	12	98	griffin	griffin	PROPN
ftr-237	12	99	william	william	PROPN
ftr-237	12	100	carroll	carroll	PROPN
ftr-237	12	101	mcdonald	mcdonald	PROPN
ftr-237	12	102	philip	philip	PROPN
ftr-237	12	103	nodhturft	nodhturft	PROPN
ftr-237	12	104	,	,	PUNCT
ftr-237	12	105	iii	iii	PROPN
ftr-237	12	106	benjamin	benjamin	PROPN
ftr-237	12	107	m.	m.	PROPN
ftr-237	12	108	parnell	parnell	PROPN
ftr-237	12	109	kathleen	kathleen	PROPN
ftr-237	12	110	duggan	duggan	PROPN
ftr-237	12	111	pfahlert	pfahlert	PROPN
ftr-237	12	112	executive	executive	PROPN
ftr-237	12	113	assistant	assistant	PROPN
ftr-237	12	114	jessica	jessica	PROPN
ftr-237	12	115	e.	e.	PROPN
ftr-237	12	116	joseph	joseph	PROPN
ftr-237	12	117	boretsky	boretsky	PROPN
ftr-237	12	118	-	-	PUNCT
ftr-237	12	119	johnson_1st	johnson_1st	PROPN
ftr-237	12	120	6	6	NUM
ftr-237	12	121	pages.pdf	pages.pdf	X
ftr-237	12	122	3	3	NUM
ftr-237	12	123	8/16/17	8/16/17	NUM
ftr-237	12	124	12:10	12:10	NUM
ftr-237	12	125	pm	pm	NOUN
ftr-237	12	126	florida	florida	PROPN
ftr-237	12	127	tax	tax	NOUN
ftr-237	12	128	review	review	NOUN
ftr-237	12	129	volume	volume	NOUN
ftr-237	12	130	20	20	NUM
ftr-237	12	131	2017	2017	NUM
ftr-237	12	132	number	number	NOUN
ftr-237	12	133	10	10	NUM
ftr-237	12	134	iv	iv	NUM
ftr-237	12	135	information	information	NOUN
ftr-237	12	136	for	for	ADP
ftr-237	12	137	contributors	contributor	NOUN
ftr-237	12	138	the	the	DET
ftr-237	12	139	florida	florida	PROPN
ftr-237	12	140	tax	tax	NOUN
ftr-237	12	141	review	review	NOUN
ftr-237	12	142	is	be	AUX
ftr-237	12	143	a	a	DET
ftr-237	12	144	faculty	faculty	NOUN
ftr-237	12	145	-	-	PUNCT
ftr-237	12	146	edited	edit	VERB
ftr-237	12	147	law	law	NOUN
ftr-237	12	148	review	review	NOUN
ftr-237	12	149	published	publish	VERB
ftr-237	12	150	by	by	ADP
ftr-237	12	151	the	the	DET
ftr-237	12	152	graduate	graduate	PROPN
ftr-237	12	153	tax	tax	NOUN
ftr-237	12	154	program	program	NOUN
ftr-237	12	155	of	of	ADP
ftr-237	12	156	the	the	DET
ftr-237	12	157	university	university	PROPN
ftr-237	12	158	of	of	ADP
ftr-237	12	159	florida	florida	PROPN
ftr-237	12	160	levin	levin	PROPN
ftr-237	12	161	college	college	PROPN
ftr-237	12	162	of	of	ADP
ftr-237	12	163	law	law	NOUN
ftr-237	12	164	.	.	PUNCT
ftr-237	13	1	the	the	DET
ftr-237	13	2	florida	florida	PROPN
ftr-237	13	3	tax	tax	NOUN
ftr-237	13	4	review	review	NOUN
ftr-237	13	5	invites	invite	VERB
ftr-237	13	6	the	the	DET
ftr-237	13	7	submission	submission	NOUN
ftr-237	13	8	of	of	ADP
ftr-237	13	9	manuscripts	manuscript	NOUN
ftr-237	13	10	addressing	address	VERB
ftr-237	13	11	issues	issue	NOUN
ftr-237	13	12	of	of	ADP
ftr-237	13	13	tax	tax	NOUN
ftr-237	13	14	law	law	NOUN
ftr-237	13	15	and	and	CCONJ
ftr-237	13	16	policy	policy	NOUN
ftr-237	13	17	.	.	PUNCT
ftr-237	14	1	the	the	DET
ftr-237	14	2	florida	florida	PROPN
ftr-237	14	3	tax	tax	NOUN
ftr-237	14	4	review	review	NOUN
ftr-237	14	5	prefers	prefer	VERB
ftr-237	14	6	electronic	electronic	ADJ
ftr-237	14	7	submissions	submission	NOUN
ftr-237	14	8	sent	send	VERB
ftr-237	14	9	via	via	ADP
ftr-237	14	10	expresso	expresso	NOUN
ftr-237	14	11	(	(	PUNCT
ftr-237	14	12	https://www.bepress.com/products	https://www.bepress.com/products	X
ftr-237	14	13	/expresso/	/expresso/	NOUN
ftr-237	14	14	)	)	PUNCT
ftr-237	14	15	;	;	PUNCT
ftr-237	14	16	articles	article	NOUN
ftr-237	14	17	may	may	AUX
ftr-237	14	18	also	also	ADV
ftr-237	14	19	be	be	AUX
ftr-237	14	20	e	e	VERB
ftr-237	14	21	-	-	VERB
ftr-237	14	22	mailed	mail	VERB
ftr-237	14	23	to	to	ADP
ftr-237	14	24	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-237	14	25	as	as	ADP
ftr-237	14	26	a	a	DET
ftr-237	14	27	microsoft	microsoft	PROPN
ftr-237	14	28	word	word	NOUN
ftr-237	14	29	document	document	NOUN
ftr-237	14	30	.	.	PUNCT
ftr-237	15	1	if	if	SCONJ
ftr-237	15	2	a	a	DET
ftr-237	15	3	hard	hard	ADJ
ftr-237	15	4	copy	copy	NOUN
ftr-237	15	5	submission	submission	NOUN
ftr-237	15	6	is	be	AUX
ftr-237	15	7	necessary	necessary	ADJ
ftr-237	15	8	,	,	PUNCT
ftr-237	15	9	please	please	INTJ
ftr-237	15	10	mail	mail	VERB
ftr-237	15	11	your	your	PRON
ftr-237	15	12	article	article	NOUN
ftr-237	15	13	to	to	ADP
ftr-237	15	14	editor	editor	NOUN
ftr-237	15	15	-	-	PUNCT
ftr-237	15	16	in	in	ADP
ftr-237	15	17	-	-	PUNCT
ftr-237	15	18	chief	chief	NOUN
ftr-237	15	19	,	,	PUNCT
ftr-237	15	20	florida	florida	PROPN
ftr-237	15	21	tax	tax	PROPN
ftr-237	15	22	review	review	PROPN
ftr-237	15	23	,	,	PUNCT
ftr-237	15	24	university	university	PROPN
ftr-237	15	25	of	of	ADP
ftr-237	15	26	florida	florida	PROPN
ftr-237	15	27	levin	levin	PROPN
ftr-237	15	28	college	college	PROPN
ftr-237	15	29	of	of	ADP
ftr-237	15	30	law	law	NOUN
ftr-237	15	31	,	,	PUNCT
ftr-237	15	32	309	309	NUM
ftr-237	15	33	village	village	NOUN
ftr-237	15	34	drive	drive	NOUN
ftr-237	15	35	,	,	PUNCT
ftr-237	15	36	gainesville	gainesville	PROPN
ftr-237	15	37	,	,	PUNCT
ftr-237	15	38	fl	fl	PROPN
ftr-237	15	39	32611	32611	NUM
ftr-237	15	40	.	.	PUNCT
ftr-237	16	1	although	although	SCONJ
ftr-237	16	2	the	the	DET
ftr-237	16	3	florida	florida	PROPN
ftr-237	16	4	tax	tax	NOUN
ftr-237	16	5	review	review	NOUN
ftr-237	16	6	has	have	VERB
ftr-237	16	7	no	no	DET
ftr-237	16	8	minimum	minimum	ADJ
ftr-237	16	9	or	or	CCONJ
ftr-237	16	10	maximum	maximum	ADJ
ftr-237	16	11	page	page	NOUN
ftr-237	16	12	requirements	requirement	NOUN
ftr-237	16	13	for	for	ADP
ftr-237	16	14	submissions	submission	NOUN
ftr-237	16	15	,	,	PUNCT
ftr-237	16	16	it	it	PRON
ftr-237	16	17	does	do	AUX
ftr-237	16	18	have	have	VERB
ftr-237	16	19	a	a	DET
ftr-237	16	20	strong	strong	ADJ
ftr-237	16	21	preference	preference	NOUN
ftr-237	16	22	for	for	ADP
ftr-237	16	23	submissions	submission	NOUN
ftr-237	16	24	that	that	PRON
ftr-237	16	25	are	be	AUX
ftr-237	16	26	30,000	30,000	NUM
ftr-237	16	27	words	word	NOUN
ftr-237	16	28	or	or	CCONJ
ftr-237	16	29	less	less	ADJ
ftr-237	16	30	,	,	PUNCT
ftr-237	16	31	including	include	VERB
ftr-237	16	32	text	text	NOUN
ftr-237	16	33	and	and	CCONJ
ftr-237	16	34	footnotes	footnote	NOUN
ftr-237	16	35	.	.	PUNCT
ftr-237	17	1	all	all	DET
ftr-237	17	2	citations	citation	NOUN
ftr-237	17	3	should	should	AUX
ftr-237	17	4	follow	follow	VERB
ftr-237	17	5	the	the	DET
ftr-237	17	6	bluebook	bluebook	NOUN
ftr-237	17	7	uniform	uniform	NOUN
ftr-237	17	8	system	system	NOUN
ftr-237	17	9	of	of	ADP
ftr-237	17	10	citation	citation	NOUN
ftr-237	17	11	(	(	PUNCT
ftr-237	17	12	20th	20th	NOUN
ftr-237	17	13	ed	ed	NOUN
ftr-237	17	14	.	.	PUNCT
ftr-237	17	15	)	)	PUNCT
ftr-237	17	16	;	;	PUNCT
ftr-237	17	17	some	some	DET
ftr-237	17	18	modifications	modification	NOUN
ftr-237	17	19	will	will	AUX
ftr-237	17	20	,	,	PUNCT
ftr-237	17	21	however	however	ADV
ftr-237	17	22	,	,	PUNCT
ftr-237	17	23	be	be	AUX
ftr-237	17	24	made	make	VERB
ftr-237	17	25	by	by	ADP
ftr-237	17	26	our	our	PRON
ftr-237	17	27	editors	editor	NOUN
ftr-237	17	28	to	to	PART
ftr-237	17	29	conform	conform	VERB
ftr-237	17	30	to	to	ADP
ftr-237	17	31	the	the	DET
ftr-237	17	32	florida	florida	PROPN
ftr-237	17	33	tax	tax	NOUN
ftr-237	17	34	review	review	NOUN
ftr-237	17	35	style	style	NOUN
ftr-237	17	36	manual	manual	NOUN
ftr-237	17	37	.	.	PUNCT
ftr-237	18	1	all	all	DET
ftr-237	18	2	tax	tax	NOUN
ftr-237	18	3	law	law	NOUN
ftr-237	18	4	and	and	CCONJ
ftr-237	18	5	policy	policy	NOUN
ftr-237	18	6	positions	position	NOUN
ftr-237	18	7	presented	present	VERB
ftr-237	18	8	are	be	AUX
ftr-237	18	9	solely	solely	ADV
ftr-237	18	10	those	those	PRON
ftr-237	18	11	of	of	ADP
ftr-237	18	12	the	the	DET
ftr-237	18	13	authors	author	NOUN
ftr-237	18	14	.	.	PUNCT
ftr-237	19	1	the	the	DET
ftr-237	19	2	editors	editor	NOUN
ftr-237	19	3	and	and	CCONJ
ftr-237	19	4	the	the	DET
ftr-237	19	5	university	university	PROPN
ftr-237	19	6	of	of	ADP
ftr-237	19	7	florida	florida	PROPN
ftr-237	19	8	levin	levin	PROPN
ftr-237	19	9	college	college	PROPN
ftr-237	19	10	of	of	ADP
ftr-237	19	11	law	law	NOUN
ftr-237	19	12	do	do	AUX
ftr-237	19	13	not	not	PART
ftr-237	19	14	approve	approve	VERB
ftr-237	19	15	of	of	ADP
ftr-237	19	16	or	or	CCONJ
ftr-237	19	17	adopt	adopt	VERB
ftr-237	19	18	such	such	ADJ
ftr-237	19	19	positions	position	NOUN
ftr-237	19	20	merely	merely	ADV
ftr-237	19	21	through	through	ADP
ftr-237	19	22	the	the	DET
ftr-237	19	23	act	act	NOUN
ftr-237	19	24	of	of	ADP
ftr-237	19	25	publishing	publish	VERB
ftr-237	19	26	the	the	DET
ftr-237	19	27	manuscripts	manuscript	NOUN
ftr-237	19	28	in	in	ADP
ftr-237	19	29	the	the	DET
ftr-237	19	30	florida	florida	PROPN
ftr-237	19	31	tax	tax	PROPN
ftr-237	19	32	review	review	PROPN
ftr-237	19	33	.	.	PUNCT
ftr-237	20	1	boretsky	boretsky	NOUN
ftr-237	20	2	-	-	PUNCT
ftr-237	20	3	johnson_1st	johnson_1st	PROPN
ftr-237	20	4	6	6	NUM
ftr-237	20	5	pages.pdf	pages.pdf	X
ftr-237	20	6	4	4	NUM
ftr-237	20	7	8/16/17	8/16/17	NUM
ftr-237	20	8	12:10	12:10	NUM
ftr-237	20	9	pm	pm	NOUN
ftr-237	20	10	florida	florida	PROPN
ftr-237	20	11	tax	tax	NOUN
ftr-237	20	12	review	review	NOUN
ftr-237	20	13	volume	volume	NOUN
ftr-237	20	14	20	20	NUM
ftr-237	20	15	2017	2017	NUM
ftr-237	20	16	number	number	NOUN
ftr-237	20	17	10	10	NUM
ftr-237	20	18	v	v	NOUN
ftr-237	20	19	all	all	DET
ftr-237	20	20	references	reference	NOUN
ftr-237	20	21	and	and	CCONJ
ftr-237	20	22	citations	citation	NOUN
ftr-237	20	23	to	to	ADP
ftr-237	20	24	sections	section	NOUN
ftr-237	20	25	in	in	ADP
ftr-237	20	26	this	this	DET
ftr-237	20	27	issue	issue	NOUN
ftr-237	20	28	are	be	AUX
ftr-237	20	29	to	to	ADP
ftr-237	20	30	sections	section	NOUN
ftr-237	20	31	of	of	ADP
ftr-237	20	32	the	the	DET
ftr-237	20	33	internal	internal	ADJ
ftr-237	20	34	revenue	revenue	NOUN
ftr-237	20	35	code	code	NOUN
ftr-237	20	36	of	of	ADP
ftr-237	20	37	1986	1986	NUM
ftr-237	20	38	,	,	PUNCT
ftr-237	20	39	as	as	SCONJ
ftr-237	20	40	amended	amend	VERB
ftr-237	20	41	,	,	PUNCT
ftr-237	20	42	unless	unless	SCONJ
ftr-237	20	43	otherwise	otherwise	ADV
ftr-237	20	44	indicated	indicate	VERB
ftr-237	20	45	.	.	PUNCT
ftr-237	21	1	all	all	DET
ftr-237	21	2	references	reference	NOUN
ftr-237	21	3	and	and	CCONJ
ftr-237	21	4	citations	citation	NOUN
ftr-237	21	5	to	to	ADP
ftr-237	21	6	regulations	regulation	NOUN
ftr-237	21	7	are	be	AUX
ftr-237	21	8	to	to	ADP
ftr-237	21	9	treasury	treasury	NOUN
ftr-237	21	10	regulations	regulation	NOUN
ftr-237	21	11	promulgated	promulgate	VERB
ftr-237	21	12	under	under	ADP
ftr-237	21	13	the	the	DET
ftr-237	21	14	internal	internal	ADJ
ftr-237	21	15	revenue	revenue	NOUN
ftr-237	21	16	code	code	NOUN
ftr-237	21	17	of	of	ADP
ftr-237	21	18	1986	1986	NUM
ftr-237	21	19	,	,	PUNCT
ftr-237	21	20	as	as	SCONJ
ftr-237	21	21	amended	amend	VERB
ftr-237	21	22	,	,	PUNCT
ftr-237	21	23	unless	unless	SCONJ
ftr-237	21	24	otherwise	otherwise	ADV
ftr-237	21	25	indicated	indicate	VERB
ftr-237	21	26	.	.	PUNCT
ftr-237	22	1	boretsky	boretsky	NOUN
ftr-237	22	2	-	-	PUNCT
ftr-237	22	3	johnson_1st	johnson_1st	PROPN
ftr-237	22	4	6	6	NUM
ftr-237	22	5	pages.pdf	pages.pdf	X
ftr-237	22	6	5	5	NUM
ftr-237	22	7	8/16/17	8/16/17	NUM
ftr-237	22	8	12:10	12:10	NUM
ftr-237	22	9	pm	pm	NOUN
ftr-237	22	10	florida	florida	PROPN
ftr-237	22	11	tax	tax	NOUN
ftr-237	22	12	review	review	NOUN
ftr-237	22	13	volume	volume	NOUN
ftr-237	22	14	20	20	NUM
ftr-237	22	15	2017	2017	NUM
ftr-237	22	16	number	number	NOUN
ftr-237	22	17	10	10	NUM
ftr-237	22	18	vi	vi	NOUN
ftr-237	22	19	the	the	DET
ftr-237	22	20	2016	2016	NUM
ftr-237	22	21	tannenwald	tannenwald	NOUN
ftr-237	22	22	writing	writing	NOUN
ftr-237	22	23	competition	competition	NOUN
ftr-237	22	24	winners	winner	NOUN
ftr-237	22	25	sponsored	sponsor	VERB
ftr-237	22	26	by	by	ADP
ftr-237	22	27	the	the	DET
ftr-237	22	28	theodore	theodore	PROPN
ftr-237	22	29	tannenwald	tannenwald	PROPN
ftr-237	22	30	,	,	PUNCT
ftr-237	22	31	jr	jr	PROPN
ftr-237	22	32	.	.	PROPN
ftr-237	22	33	foundation	foundation	PROPN
ftr-237	22	34	for	for	ADP
ftr-237	22	35	excellence	excellence	NOUN
ftr-237	22	36	in	in	ADP
ftr-237	22	37	tax	tax	NOUN
ftr-237	22	38	scholarship	scholarship	NOUN
ftr-237	22	39	and	and	CCONJ
ftr-237	22	40	the	the	DET
ftr-237	22	41	american	american	PROPN
ftr-237	22	42	college	college	PROPN
ftr-237	22	43	of	of	ADP
ftr-237	22	44	tax	tax	NOUN
ftr-237	22	45	counsel	counsel	NOUN
ftr-237	22	46	first	first	PROPN
ftr-237	22	47	prize	prize	PROPN
ftr-237	22	48	$	$	SYM
ftr-237	22	49	5,000	5,000	NUM
ftr-237	22	50	:	:	PUNCT
ftr-237	22	51	jesse	jesse	PROPN
ftr-237	22	52	boretsky	boretsky	PROPN
ftr-237	22	53	,	,	PUNCT
ftr-237	22	54	yale	yale	PROPN
ftr-237	22	55	law	law	PROPN
ftr-237	22	56	school	school	NOUN
ftr-237	22	57	redefining	redefine	VERB
ftr-237	22	58	a	a	DET
ftr-237	22	59	blurry	blurry	ADJ
ftr-237	22	60	line	line	NOUN
ftr-237	22	61	:	:	PUNCT
ftr-237	22	62	a	a	DET
ftr-237	22	63	proposal	proposal	NOUN
ftr-237	22	64	to	to	PART
ftr-237	22	65	reform	reform	VERB
ftr-237	22	66	the	the	DET
ftr-237	22	67	taxation	taxation	NOUN
ftr-237	22	68	of	of	ADP
ftr-237	22	69	pension	pension	NOUN
ftr-237	22	70	fund	fund	NOUN
ftr-237	22	71	business	business	NOUN
ftr-237	22	72	and	and	CCONJ
ftr-237	22	73	investment	investment	NOUN
ftr-237	22	74	income	income	NOUN
ftr-237	22	75	faculty	faculty	NOUN
ftr-237	22	76	sponsor	sponsor	NOUN
ftr-237	22	77	:	:	PUNCT
ftr-237	23	1	prof	prof	PROPN
ftr-237	23	2	.	.	PUNCT
ftr-237	23	3	yair	yair	PROPN
ftr-237	23	4	listokin	listokin	PROPN
ftr-237	23	5	second	second	PROPN
ftr-237	23	6	prize	prize	PROPN
ftr-237	23	7	(	(	PUNCT
ftr-237	23	8	tie	tie	NOUN
ftr-237	23	9	,	,	PUNCT
ftr-237	23	10	$	$	SYM
ftr-237	23	11	2,000	2,000	NUM
ftr-237	23	12	):	):	PUNCT
ftr-237	23	13	sam	sam	PROPN
ftr-237	23	14	lapin	lapin	PROPN
ftr-237	23	15	,	,	PUNCT
ftr-237	23	16	temple	temple	PROPN
ftr-237	23	17	university	university	PROPN
ftr-237	23	18	beasley	beasley	PROPN
ftr-237	23	19	school	school	PROPN
ftr-237	23	20	of	of	ADP
ftr-237	23	21	law	law	NOUN
ftr-237	23	22	finding	find	VERB
ftr-237	23	23	propaganda	propaganda	NOUN
ftr-237	23	24	:	:	PUNCT
ftr-237	23	25	how	how	SCONJ
ftr-237	23	26	to	to	PART
ftr-237	23	27	stop	stop	VERB
ftr-237	23	28	grassroots	grassroots	ADJ
ftr-237	23	29	lobbying	lobbying	NOUN
ftr-237	23	30	costs	cost	NOUN
ftr-237	23	31	from	from	ADP
ftr-237	23	32	slipping	slip	VERB
ftr-237	23	33	through	through	ADP
ftr-237	23	34	the	the	DET
ftr-237	23	35	cracks	crack	NOUN
ftr-237	23	36	of	of	ADP
ftr-237	23	37	section	section	NOUN
ftr-237	23	38	162(e	162(e	PROPN
ftr-237	23	39	)	)	PUNCT
ftr-237	23	40	faculty	faculty	NOUN
ftr-237	23	41	sponsor	sponsor	NOUN
ftr-237	23	42	:	:	PUNCT
ftr-237	23	43	prof	prof	PROPN
ftr-237	23	44	.	.	PUNCT
ftr-237	24	1	alice	alice	PROPN
ftr-237	24	2	abreu	abreu	PROPN
ftr-237	24	3	matthew	matthew	PROPN
ftr-237	24	4	swift	swift	PROPN
ftr-237	24	5	,	,	PUNCT
ftr-237	24	6	the	the	DET
ftr-237	24	7	university	university	NOUN
ftr-237	24	8	of	of	ADP
ftr-237	24	9	chicago	chicago	PROPN
ftr-237	24	10	law	law	NOUN
ftr-237	24	11	school	school	NOUN
ftr-237	24	12	between	between	ADP
ftr-237	24	13	a	a	DET
ftr-237	24	14	rock	rock	NOUN
ftr-237	24	15	and	and	CCONJ
ftr-237	24	16	a	a	DET
ftr-237	24	17	hard	hard	ADJ
ftr-237	24	18	place	place	NOUN
ftr-237	24	19	:	:	PUNCT
ftr-237	24	20	evaluating	evaluate	VERB
ftr-237	24	21	the	the	DET
ftr-237	24	22	illinois	illinois	PROPN
ftr-237	24	23	retirement	retirement	PROPN
ftr-237	24	24	income	income	PROPN
ftr-237	24	25	exemption	exemption	NOUN
ftr-237	24	26	faculty	faculty	NOUN
ftr-237	24	27	sponsor	sponsor	NOUN
ftr-237	24	28	:	:	PUNCT
ftr-237	24	29	prof	prof	PROPN
ftr-237	24	30	.	.	PUNCT
ftr-237	25	1	daniel	daniel	PROPN
ftr-237	25	2	hemel	hemel	PROPN
ftr-237	25	3	named	name	VERB
ftr-237	25	4	for	for	ADP
ftr-237	25	5	the	the	DET
ftr-237	25	6	late	late	ADJ
ftr-237	25	7	tax	tax	NOUN
ftr-237	25	8	court	court	NOUN
ftr-237	25	9	judge	judge	NOUN
ftr-237	25	10	theodore	theodore	PROPN
ftr-237	25	11	tannenwald	tannenwald	PROPN
ftr-237	25	12	,	,	PUNCT
ftr-237	25	13	jr	jr	PROPN
ftr-237	25	14	.	.	PROPN
ftr-237	25	15	,	,	PUNCT
ftr-237	25	16	and	and	CCONJ
ftr-237	25	17	designed	design	VERB
ftr-237	25	18	to	to	PART
ftr-237	25	19	perpetuate	perpetuate	VERB
ftr-237	25	20	his	his	PRON
ftr-237	25	21	dedication	dedication	NOUN
ftr-237	25	22	to	to	ADP
ftr-237	25	23	legal	legal	ADJ
ftr-237	25	24	scholarship	scholarship	NOUN
ftr-237	25	25	of	of	ADP
ftr-237	25	26	the	the	DET
ftr-237	25	27	highest	high	ADJ
ftr-237	25	28	quality	quality	NOUN
ftr-237	25	29	,	,	PUNCT
ftr-237	25	30	the	the	DET
ftr-237	25	31	tannenwald	tannenwald	NOUN
ftr-237	25	32	writing	writing	NOUN
ftr-237	25	33	competition	competition	NOUN
ftr-237	25	34	is	be	AUX
ftr-237	25	35	open	open	ADJ
ftr-237	25	36	to	to	ADP
ftr-237	25	37	all	all	DET
ftr-237	25	38	full	full	ADJ
ftr-237	25	39	or	or	CCONJ
ftr-237	25	40	parttime	parttime	NOUN
ftr-237	25	41	law	law	NOUN
ftr-237	25	42	school	school	NOUN
ftr-237	25	43	students	student	NOUN
ftr-237	25	44	,	,	PUNCT
ftr-237	25	45	undergraduate	undergraduate	NOUN
ftr-237	25	46	or	or	CCONJ
ftr-237	25	47	graduate	graduate	NOUN
ftr-237	25	48	.	.	PUNCT
ftr-237	26	1	papers	paper	NOUN
ftr-237	26	2	on	on	ADP
ftr-237	26	3	any	any	DET
ftr-237	26	4	federal	federal	ADJ
ftr-237	26	5	or	or	CCONJ
ftr-237	26	6	state	state	NOUN
ftr-237	26	7	tax	tax	NOUN
ftr-237	26	8	-	-	PUNCT
ftr-237	26	9	related	relate	VERB
ftr-237	26	10	topic	topic	NOUN
ftr-237	26	11	may	may	AUX
ftr-237	26	12	be	be	AUX
ftr-237	26	13	submitted	submit	VERB
ftr-237	26	14	in	in	ADP
ftr-237	26	15	accordance	accordance	NOUN
ftr-237	26	16	with	with	ADP
ftr-237	26	17	the	the	DET
ftr-237	26	18	competition	competition	NOUN
ftr-237	26	19	rules	rule	NOUN
ftr-237	26	20	(	(	PUNCT
ftr-237	26	21	viewable	viewable	ADJ
ftr-237	26	22	at	at	ADP
ftr-237	26	23	www.tannenwald.org	www.tannenwald.org	PROPN
ftr-237	26	24	)	)	PUNCT
ftr-237	26	25	.	.	PUNCT
ftr-237	27	1	boretsky	boretsky	NOUN
ftr-237	27	2	-	-	PUNCT
ftr-237	27	3	johnson_1st	johnson_1st	PROPN
ftr-237	27	4	6	6	NUM
ftr-237	27	5	pages.pdf	pages.pdf	PROPN
ftr-237	27	6	6	6	NUM
ftr-237	27	7	8/16/17	8/16/17	NUM
ftr-237	27	8	12:10	12:10	NUM
ftr-237	27	9	pm	pm	NOUN