id	sid	tid	token	lemma	pos
ftr-307	1	1	florida	florida	PROPN
ftr-307	1	2	tax	tax	PROPN
ftr-307	1	3	review	review	PROPN
ftr-307	1	4	florida	florida	PROPN
ftr-307	1	5	tax	tax	NOUN
ftr-307	1	6	review	review	NOUN
ftr-307	1	7	volume	volume	NOUN
ftr-307	1	8	14	14	NUM
ftr-307	1	9	2013	2013	NUM
ftr-307	1	10	number	number	NOUN
ftr-307	1	11	3	3	NUM
ftr-307	1	12	77	77	NUM
ftr-307	1	13	taxing	tax	VERB
ftr-307	1	14	anxiety	anxiety	NOUN
ftr-307	1	15	by	by	ADP
ftr-307	1	16	morgan	morgan	PROPN
ftr-307	1	17	l.	l.	PROPN
ftr-307	1	18	holcomb	holcomb	PROPN
ftr-307	1	19	*	*	PUNCT
ftr-307	1	20	i.	i.	PROPN
ftr-307	1	21	introduction	introduction	NOUN
ftr-307	1	22	...............................................................................	...............................................................................	PUNCT
ftr-307	2	1	77	77	NUM
ftr-307	2	2	ii	ii	NOUN
ftr-307	2	3	.	.	PUNCT
ftr-307	3	1	a	a	DET
ftr-307	3	2	long	long	ADJ
ftr-307	3	3	(	(	PUNCT
ftr-307	3	4	but	but	CCONJ
ftr-307	3	5	not	not	PART
ftr-307	3	6	so	so	ADV
ftr-307	3	7	winding	wind	VERB
ftr-307	3	8	)	)	PUNCT
ftr-307	3	9	road	road	NOUN
ftr-307	3	10	:	:	PUNCT
ftr-307	3	11	section	section	NOUN
ftr-307	3	12	104(a)(2	104(a)(2	NUM
ftr-307	3	13	)	)	PUNCT
ftr-307	3	14	......	......	PUNCT
ftr-307	4	1	81	81	NUM
ftr-307	4	2	iii	iii	NOUN
ftr-307	4	3	.	.	PUNCT
ftr-307	4	4	confusion	confusion	NOUN
ftr-307	4	5	in	in	ADP
ftr-307	4	6	the	the	DET
ftr-307	4	7	courts	court	NOUN
ftr-307	4	8	:	:	PUNCT
ftr-307	4	9	section	section	NOUN
ftr-307	4	10	104(a)(2	104(a)(2	NUM
ftr-307	4	11	)	)	PUNCT
ftr-307	4	12	in	in	ADP
ftr-307	4	13	action	action	NOUN
ftr-307	4	14	......	......	PUNCT
ftr-307	4	15	89	89	NUM
ftr-307	4	16	a.	a.	NOUN
ftr-307	4	17	what	what	PRON
ftr-307	4	18	is	be	AUX
ftr-307	4	19	“	"	PUNCT
ftr-307	4	20	physical	physical	ADJ
ftr-307	4	21	injury	injury	NOUN
ftr-307	4	22	”	"	PUNCT
ftr-307	4	23	for	for	ADP
ftr-307	4	24	section	section	NOUN
ftr-307	4	25	104(a)(2	104(a)(2	NOUN
ftr-307	4	26	)	)	PUNCT
ftr-307	4	27	purposes	purpose	NOUN
ftr-307	4	28	?	?	PUNCT
ftr-307	4	29	............................................................................	............................................................................	PUNCT
ftr-307	5	1	90	90	NUM
ftr-307	5	2	b.	b.	NOUN
ftr-307	5	3	when	when	SCONJ
ftr-307	5	4	is	be	AUX
ftr-307	5	5	an	an	DET
ftr-307	5	6	award	award	NOUN
ftr-307	5	7	“	"	PUNCT
ftr-307	5	8	on	on	ADP
ftr-307	5	9	account	account	NOUN
ftr-307	5	10	of	of	ADP
ftr-307	5	11	”	"	PUNCT
ftr-307	5	12	physical	physical	ADJ
ftr-307	5	13	injury	injury	NOUN
ftr-307	5	14	or	or	CCONJ
ftr-307	5	15	sickness	sickness	NOUN
ftr-307	5	16	?	?	PUNCT
ftr-307	6	1	..............................................................	..............................................................	PUNCT
ftr-307	7	1	93	93	NUM
ftr-307	7	2	c.	c.	NOUN
ftr-307	7	3	allocation	allocation	NOUN
ftr-307	7	4	anguish	anguish	NOUN
ftr-307	7	5	..............................................................	..............................................................	PUNCT
ftr-307	7	6	98	98	NUM
ftr-307	7	7	iv	iv	NOUN
ftr-307	7	8	.	.	PUNCT
ftr-307	7	9	section	section	PROPN
ftr-307	7	10	104(a)(2	104(a)(2	NUM
ftr-307	7	11	)	)	PUNCT
ftr-307	7	12	needs	need	VERB
ftr-307	7	13	reform	reform	NOUN
ftr-307	7	14	..............................................	..............................................	PUNCT
ftr-307	7	15	99	99	NUM
ftr-307	7	16	a.	a.	NOUN
ftr-307	7	17	allocation	allocation	NOUN
ftr-307	7	18	arbitrage	arbitrage	NOUN
ftr-307	7	19	.........................................................	.........................................................	PUNCT
ftr-307	8	1	101	101	NUM
ftr-307	8	2	b.	b.	PROPN
ftr-307	8	3	gendered	gendered	PROPN
ftr-307	8	4	component	component	NOUN
ftr-307	8	5	.......................................................	.......................................................	PUNCT
ftr-307	8	6	102	102	NUM
ftr-307	8	7	c.	c.	NOUN
ftr-307	8	8	additional	additional	ADJ
ftr-307	8	9	rationales	rationale	NOUN
ftr-307	8	10	for	for	ADP
ftr-307	8	11	eliminating	eliminate	VERB
ftr-307	8	12	the	the	DET
ftr-307	8	13	exclusion	exclusion	NOUN
ftr-307	8	14	.......	.......	PUNCT
ftr-307	8	15	106	106	NUM
ftr-307	8	16	v.	v.	ADP
ftr-307	8	17	the	the	DET
ftr-307	8	18	better	well	ADJ
ftr-307	8	19	solution	solution	NOUN
ftr-307	8	20	:	:	PUNCT
ftr-307	8	21	full	full	ADJ
ftr-307	8	22	inclusion	inclusion	NOUN
ftr-307	8	23	with	with	ADP
ftr-307	8	24	jury	jury	NOUN
ftr-307	8	25	awareness	awareness	NOUN
ftr-307	8	26	..................................................................................	..................................................................................	PUNCT
ftr-307	9	1	108	108	NUM
ftr-307	9	2	a.	a.	NOUN
ftr-307	9	3	the	the	DET
ftr-307	9	4	full	full	ADJ
ftr-307	9	5	inclusion	inclusion	NOUN
ftr-307	9	6	with	with	ADP
ftr-307	9	7	jury	jury	NOUN
ftr-307	9	8	awareness	awareness	NOUN
ftr-307	9	9	proposal	proposal	NOUN
ftr-307	9	10	is	be	AUX
ftr-307	9	11	more	more	ADV
ftr-307	9	12	likely	likely	ADJ
ftr-307	9	13	to	to	PART
ftr-307	9	14	lead	lead	VERB
ftr-307	9	15	to	to	ADP
ftr-307	9	16	tax	tax	NOUN
ftr-307	9	17	certainty	certainty	NOUN
ftr-307	9	18	and	and	CCONJ
ftr-307	9	19	uniformity	uniformity	NOUN
ftr-307	9	20	...............	...............	PUNCT
ftr-307	10	1	109	109	NUM
ftr-307	10	2	b.	b.	NOUN
ftr-307	10	3	the	the	DET
ftr-307	10	4	full	full	ADJ
ftr-307	10	5	inclusion	inclusion	NOUN
ftr-307	10	6	with	with	ADP
ftr-307	10	7	jury	jury	NOUN
ftr-307	10	8	awareness	awareness	NOUN
ftr-307	10	9	proposal	proposal	NOUN
ftr-307	10	10	reduces	reduce	VERB
ftr-307	10	11	incentives	incentive	NOUN
ftr-307	10	12	for	for	ADP
ftr-307	10	13	specious	specious	ADJ
ftr-307	10	14	claims	claim	NOUN
ftr-307	10	15	of	of	ADP
ftr-307	10	16	mental	mental	ADJ
ftr-307	10	17	anguish	anguish	NOUN
ftr-307	10	18	,	,	PUNCT
ftr-307	10	19	and	and	CCONJ
ftr-307	10	20	reduces	reduce	VERB
ftr-307	10	21	incentives	incentive	NOUN
ftr-307	10	22	for	for	ADP
ftr-307	10	23	allocation	allocation	NOUN
ftr-307	10	24	arbitrage	arbitrage	NOUN
ftr-307	10	25	....................	....................	PUNCT
ftr-307	11	1	109	109	NUM
ftr-307	11	2	c.	c.	NOUN
ftr-307	11	3	additional	additional	ADJ
ftr-307	11	4	benefits	benefit	NOUN
ftr-307	11	5	of	of	ADP
ftr-307	11	6	the	the	DET
ftr-307	11	7	full	full	ADJ
ftr-307	11	8	inclusion	inclusion	NOUN
ftr-307	11	9	with	with	ADP
ftr-307	11	10	jury	jury	NOUN
ftr-307	11	11	awareness	awareness	NOUN
ftr-307	11	12	proposal	proposal	NOUN
ftr-307	11	13	..........................................................	..........................................................	PUNCT
ftr-307	11	14	112	112	NUM
ftr-307	11	15	d.	d.	NOUN
ftr-307	11	16	responding	respond	VERB
ftr-307	11	17	to	to	ADP
ftr-307	11	18	objections	objection	NOUN
ftr-307	11	19	.................................................	.................................................	PUNCT
ftr-307	11	20	112	112	NUM
ftr-307	11	21	vi	vi	NOUN
ftr-307	11	22	.	.	PUNCT
ftr-307	11	23	conclusion	conclusion	NOUN
ftr-307	11	24	.................................................................................	.................................................................................	PUNCT
ftr-307	11	25	114	114	NUM
ftr-307	11	26	i.	i.	NOUN
ftr-307	11	27	introduction	introduction	NOUN
ftr-307	11	28	a	a	DET
ftr-307	11	29	truism	truism	NOUN
ftr-307	11	30	of	of	ADP
ftr-307	11	31	tax	tax	NOUN
ftr-307	11	32	policy	policy	NOUN
ftr-307	11	33	is	be	AUX
ftr-307	11	34	that	that	SCONJ
ftr-307	11	35	a	a	DET
ftr-307	11	36	good	good	ADJ
ftr-307	11	37	taxing	tax	VERB
ftr-307	11	38	regime	regime	NOUN
ftr-307	11	39	treats	treat	NOUN
ftr-307	11	40	similarly	similarly	ADV
ftr-307	11	41	situated	situate	VERB
ftr-307	11	42	taxpayers	taxpayer	NOUN
ftr-307	11	43	similarly	similarly	ADV
ftr-307	11	44	.	.	PUNCT
ftr-307	12	1	this	this	DET
ftr-307	12	2	truism	truism	NOUN
ftr-307	12	3	,	,	PUNCT
ftr-307	12	4	which	which	PRON
ftr-307	12	5	i	i	PRON
ftr-307	12	6	concede	concede	VERB
ftr-307	12	7	that	that	SCONJ
ftr-307	12	8	i	i	PRON
ftr-307	12	9	have	have	AUX
ftr-307	12	10	espoused	espouse	VERB
ftr-307	12	11	in	in	ADP
ftr-307	12	12	class	class	NOUN
ftr-307	12	13	a	a	DET
ftr-307	12	14	time	time	NOUN
ftr-307	12	15	or	or	CCONJ
ftr-307	12	16	two	two	NUM
ftr-307	12	17	,	,	PUNCT
ftr-307	12	18	really	really	ADV
ftr-307	12	19	does	do	AUX
ftr-307	12	20	not	not	PART
ftr-307	12	21	tell	tell	VERB
ftr-307	12	22	us	we	PRON
ftr-307	12	23	much	much	ADJ
ftr-307	12	24	,	,	PUNCT
ftr-307	12	25	though.1	though.1	ADJ
ftr-307	12	26	*	*	NUM
ftr-307	12	27	associate	associate	ADJ
ftr-307	12	28	professor	professor	NOUN
ftr-307	12	29	of	of	ADP
ftr-307	12	30	law	law	NOUN
ftr-307	12	31	,	,	PUNCT
ftr-307	12	32	hamline	hamline	PROPN
ftr-307	12	33	university	university	NOUN
ftr-307	12	34	school	school	NOUN
ftr-307	12	35	of	of	ADP
ftr-307	12	36	law	law	NOUN
ftr-307	12	37	.	.	PUNCT
ftr-307	13	1	thanks	thank	NOUN
ftr-307	13	2	to	to	ADP
ftr-307	13	3	gregg	gregg	PROPN
ftr-307	13	4	d.	d.	PROPN
ftr-307	13	5	polsky	polsky	PROPN
ftr-307	13	6	for	for	ADP
ftr-307	13	7	his	his	PRON
ftr-307	13	8	suggestion	suggestion	NOUN
ftr-307	13	9	to	to	PART
ftr-307	13	10	explore	explore	VERB
ftr-307	13	11	this	this	DET
ftr-307	13	12	topic	topic	NOUN
ftr-307	13	13	,	,	PUNCT
ftr-307	13	14	and	and	CCONJ
ftr-307	13	15	for	for	ADP
ftr-307	13	16	his	his	PRON
ftr-307	13	17	generous	generous	ADJ
ftr-307	13	18	and	and	CCONJ
ftr-307	13	19	thoughtful	thoughtful	ADJ
ftr-307	13	20	reviews	review	NOUN
ftr-307	13	21	of	of	ADP
ftr-307	13	22	the	the	DET
ftr-307	13	23	piece	piece	NOUN
ftr-307	13	24	.	.	PUNCT
ftr-307	14	1	excellent	excellent	ADJ
ftr-307	14	2	feedback	feedback	NOUN
ftr-307	14	3	was	be	AUX
ftr-307	14	4	provided	provide	VERB
ftr-307	14	5	by	by	ADP
ftr-307	14	6	participants	participant	NOUN
ftr-307	14	7	at	at	ADP
ftr-307	14	8	78	78	NUM
ftr-307	14	9	florida	florida	PROPN
ftr-307	14	10	tax	tax	NOUN
ftr-307	14	11	review	review	NOUN
ftr-307	15	1	[	[	X
ftr-307	15	2	vol	vol	NOUN
ftr-307	15	3	.	.	PUNCT
ftr-307	16	1	14:3	14:3	NUM
ftr-307	16	2	consider	consider	VERB
ftr-307	16	3	the	the	DET
ftr-307	16	4	taxation	taxation	NOUN
ftr-307	16	5	of	of	ADP
ftr-307	16	6	damages	damage	NOUN
ftr-307	16	7	.	.	PUNCT
ftr-307	17	1	under	under	ADP
ftr-307	17	2	the	the	DET
ftr-307	17	3	current	current	ADJ
ftr-307	17	4	statute	statute	NOUN
ftr-307	17	5	,	,	PUNCT
ftr-307	17	6	many	many	ADJ
ftr-307	17	7	taxpayers	taxpayer	NOUN
ftr-307	17	8	do	do	AUX
ftr-307	17	9	not	not	PART
ftr-307	17	10	pay	pay	VERB
ftr-307	17	11	taxes	taxis	NOUN
ftr-307	17	12	on	on	ADP
ftr-307	17	13	the	the	DET
ftr-307	17	14	damages	damage	NOUN
ftr-307	17	15	they	they	PRON
ftr-307	17	16	receive	receive	VERB
ftr-307	17	17	either	either	CCONJ
ftr-307	17	18	through	through	ADP
ftr-307	17	19	jury	jury	NOUN
ftr-307	17	20	awards	award	NOUN
ftr-307	17	21	or	or	CCONJ
ftr-307	17	22	settlements	settlement	NOUN
ftr-307	17	23	.	.	PUNCT
ftr-307	18	1	other	other	ADJ
ftr-307	18	2	taxpayers	taxpayer	NOUN
ftr-307	18	3	,	,	PUNCT
ftr-307	18	4	however	however	ADV
ftr-307	18	5	,	,	PUNCT
ftr-307	18	6	do	do	AUX
ftr-307	18	7	pay	pay	VERB
ftr-307	18	8	taxes	taxis	NOUN
ftr-307	18	9	on	on	ADP
ftr-307	18	10	such	such	ADJ
ftr-307	18	11	damages	damage	NOUN
ftr-307	18	12	.	.	PUNCT
ftr-307	19	1	the	the	DET
ftr-307	19	2	dividing	dividing	NOUN
ftr-307	19	3	line	line	NOUN
ftr-307	19	4	,	,	PUNCT
ftr-307	19	5	right	right	ADV
ftr-307	19	6	now	now	ADV
ftr-307	19	7	,	,	PUNCT
ftr-307	19	8	is	be	AUX
ftr-307	19	9	whether	whether	SCONJ
ftr-307	19	10	the	the	DET
ftr-307	19	11	damages	damage	NOUN
ftr-307	19	12	were	be	AUX
ftr-307	19	13	received	receive	VERB
ftr-307	19	14	“	"	PUNCT
ftr-307	19	15	on	on	ADP
ftr-307	19	16	account	account	NOUN
ftr-307	19	17	of	of	ADP
ftr-307	19	18	physical	physical	ADJ
ftr-307	19	19	injury	injury	NOUN
ftr-307	19	20	.	.	PUNCT
ftr-307	19	21	”	"	PUNCT
ftr-307	20	1	if	if	SCONJ
ftr-307	20	2	so	so	ADV
ftr-307	20	3	,	,	PUNCT
ftr-307	20	4	no	no	DET
ftr-307	20	5	taxes	taxis	NOUN
ftr-307	20	6	;	;	PUNCT
ftr-307	20	7	if	if	SCONJ
ftr-307	20	8	not	not	PART
ftr-307	20	9	,	,	PUNCT
ftr-307	20	10	taxes	taxis	NOUN
ftr-307	20	11	.	.	PUNCT
ftr-307	21	1	here	here	ADV
ftr-307	21	2	is	be	AUX
ftr-307	21	3	how	how	SCONJ
ftr-307	21	4	it	it	PRON
ftr-307	21	5	works	work	VERB
ftr-307	21	6	,	,	PUNCT
ftr-307	21	7	via	via	ADP
ftr-307	21	8	an	an	DET
ftr-307	21	9	admittedly	admittedly	ADV
ftr-307	21	10	simplified	simplified	ADJ
ftr-307	21	11	example	example	NOUN
ftr-307	21	12	.	.	PUNCT
ftr-307	22	1	anne	anne	PROPN
ftr-307	22	2	and	and	CCONJ
ftr-307	22	3	bob	bob	PROPN
ftr-307	22	4	both	both	PRON
ftr-307	22	5	work	work	VERB
ftr-307	22	6	for	for	ADP
ftr-307	22	7	bigautoco	bigautoco	NOUN
ftr-307	22	8	as	as	ADP
ftr-307	22	9	assembly	assembly	NOUN
ftr-307	22	10	line	line	NOUN
ftr-307	22	11	workers	worker	NOUN
ftr-307	22	12	.	.	PUNCT
ftr-307	23	1	bob	bob	PROPN
ftr-307	23	2	’s	’s	PART
ftr-307	23	3	surly	surly	ADJ
ftr-307	23	4	boss	boss	NOUN
ftr-307	23	5	has	have	VERB
ftr-307	23	6	a	a	DET
ftr-307	23	7	particularly	particularly	ADV
ftr-307	23	8	bad	bad	ADJ
ftr-307	23	9	day	day	NOUN
ftr-307	23	10	and	and	CCONJ
ftr-307	23	11	punches	punch	VERB
ftr-307	23	12	bob	bob	PROPN
ftr-307	23	13	in	in	ADP
ftr-307	23	14	the	the	DET
ftr-307	23	15	nose	nose	NOUN
ftr-307	23	16	.	.	PUNCT
ftr-307	24	1	2	2	NUM
ftr-307	24	2	the	the	DET
ftr-307	24	3	punch	punch	NOUN
ftr-307	24	4	in	in	ADP
ftr-307	24	5	the	the	DET
ftr-307	24	6	nose	nose	NOUN
ftr-307	24	7	leads	lead	VERB
ftr-307	24	8	to	to	ADP
ftr-307	24	9	several	several	ADJ
ftr-307	24	10	days	day	NOUN
ftr-307	24	11	of	of	ADP
ftr-307	24	12	missed	miss	VERB
ftr-307	24	13	work	work	NOUN
ftr-307	24	14	,	,	PUNCT
ftr-307	24	15	some	some	DET
ftr-307	24	16	medical	medical	ADJ
ftr-307	24	17	bills	bill	NOUN
ftr-307	24	18	,	,	PUNCT
ftr-307	24	19	and	and	CCONJ
ftr-307	24	20	a	a	DET
ftr-307	24	21	few	few	ADJ
ftr-307	24	22	weeks	week	NOUN
ftr-307	24	23	of	of	ADP
ftr-307	24	24	headaches	headache	NOUN
ftr-307	24	25	.	.	PUNCT
ftr-307	25	1	for	for	ADP
ftr-307	25	2	several	several	ADJ
ftr-307	25	3	weeks	week	NOUN
ftr-307	25	4	,	,	PUNCT
ftr-307	25	5	bob	bob	PROPN
ftr-307	25	6	suffers	suffer	VERB
ftr-307	25	7	from	from	ADP
ftr-307	25	8	insomnia	insomnia	NOUN
ftr-307	25	9	as	as	ADP
ftr-307	25	10	a	a	DET
ftr-307	25	11	result	result	NOUN
ftr-307	25	12	of	of	ADP
ftr-307	25	13	the	the	DET
ftr-307	25	14	stress	stress	NOUN
ftr-307	25	15	stemming	stem	VERB
ftr-307	25	16	from	from	ADP
ftr-307	25	17	the	the	DET
ftr-307	25	18	pain	pain	NOUN
ftr-307	25	19	and	and	CCONJ
ftr-307	25	20	stress	stress	NOUN
ftr-307	25	21	.	.	PUNCT
ftr-307	26	1	bob	bob	PROPN
ftr-307	26	2	sues	sues	PROPN
ftr-307	26	3	,	,	PUNCT
ftr-307	26	4	and	and	CCONJ
ftr-307	26	5	bigautoco	bigautoco	NOUN
ftr-307	26	6	wisely	wisely	ADV
ftr-307	26	7	settles	settle	VERB
ftr-307	26	8	with	with	ADP
ftr-307	26	9	bob	bob	PROPN
ftr-307	26	10	;	;	PUNCT
ftr-307	26	11	the	the	DET
ftr-307	26	12	settlement	settlement	NOUN
ftr-307	26	13	includes	include	VERB
ftr-307	26	14	lost	lose	VERB
ftr-307	26	15	wages	wage	NOUN
ftr-307	26	16	,	,	PUNCT
ftr-307	26	17	additional	additional	ADJ
ftr-307	26	18	sums	sum	NOUN
ftr-307	26	19	for	for	ADP
ftr-307	26	20	pain	pain	NOUN
ftr-307	26	21	and	and	CCONJ
ftr-307	26	22	suffering	suffering	NOUN
ftr-307	26	23	,	,	PUNCT
ftr-307	26	24	and	and	CCONJ
ftr-307	26	25	even	even	ADV
ftr-307	26	26	more	more	ADJ
ftr-307	26	27	money	money	NOUN
ftr-307	26	28	to	to	PART
ftr-307	26	29	compensate	compensate	VERB
ftr-307	26	30	bob	bob	NOUN
ftr-307	26	31	for	for	ADP
ftr-307	26	32	the	the	DET
ftr-307	26	33	indignity	indignity	NOUN
ftr-307	26	34	and	and	CCONJ
ftr-307	26	35	reputational	reputational	ADJ
ftr-307	26	36	harm	harm	NOUN
ftr-307	26	37	surrounding	surround	VERB
ftr-307	26	38	the	the	DET
ftr-307	26	39	boss	boss	NOUN
ftr-307	26	40	’s	’s	PART
ftr-307	26	41	actions	action	NOUN
ftr-307	26	42	.	.	PUNCT
ftr-307	27	1	because	because	SCONJ
ftr-307	27	2	bob	bob	PROPN
ftr-307	27	3	was	be	AUX
ftr-307	27	4	punched	punch	VERB
ftr-307	27	5	in	in	ADP
ftr-307	27	6	the	the	DET
ftr-307	27	7	nose	nose	NOUN
ftr-307	27	8	,	,	PUNCT
ftr-307	27	9	no	no	DET
ftr-307	27	10	portion	portion	NOUN
ftr-307	27	11	of	of	ADP
ftr-307	27	12	his	his	PRON
ftr-307	27	13	settlement	settlement	NOUN
ftr-307	27	14	is	be	AUX
ftr-307	27	15	taxable.3	taxable.3	ADP
ftr-307	27	16	the	the	DET
ftr-307	27	17	11th	11th	ADJ
ftr-307	27	18	annual	annual	ADJ
ftr-307	27	19	junior	junior	ADJ
ftr-307	27	20	tax	tax	NOUN
ftr-307	27	21	workshop	workshop	NOUN
ftr-307	27	22	,	,	PUNCT
ftr-307	27	23	held	hold	VERB
ftr-307	27	24	at	at	ADP
ftr-307	27	25	the	the	DET
ftr-307	27	26	university	university	PROPN
ftr-307	27	27	of	of	ADP
ftr-307	27	28	california	california	PROPN
ftr-307	27	29	-	-	PUNCT
ftr-307	27	30	hastings	hastings	PROPN
ftr-307	27	31	school	school	NOUN
ftr-307	27	32	of	of	ADP
ftr-307	27	33	law	law	NOUN
ftr-307	27	34	,	,	PUNCT
ftr-307	27	35	as	as	ADV
ftr-307	27	36	well	well	ADV
ftr-307	27	37	as	as	ADP
ftr-307	27	38	participants	participant	NOUN
ftr-307	27	39	at	at	ADP
ftr-307	27	40	the	the	DET
ftr-307	27	41	arizona	arizona	PROPN
ftr-307	27	42	state	state	PROPN
ftr-307	27	43	university	university	PROPN
ftr-307	27	44	scholars	scholar	NOUN
ftr-307	27	45	conference	conference	PROPN
ftr-307	27	46	including	include	VERB
ftr-307	27	47	jordan	jordan	PROPN
ftr-307	27	48	m.	m.	PROPN
ftr-307	27	49	barry	barry	PROPN
ftr-307	27	50	,	,	PUNCT
ftr-307	27	51	andy	andy	PROPN
ftr-307	27	52	grewal	grewal	PROPN
ftr-307	27	53	,	,	PUNCT
ftr-307	27	54	mark	mark	PROPN
ftr-307	27	55	s.	s.	PROPN
ftr-307	27	56	hoose	hoose	PROPN
ftr-307	27	57	,	,	PUNCT
ftr-307	27	58	james	james	PROPN
ftr-307	27	59	m.	m.	PROPN
ftr-307	27	60	puckett	puckett	PROPN
ftr-307	27	61	,	,	PUNCT
ftr-307	27	62	and	and	CCONJ
ftr-307	27	63	urska	urska	PROPN
ftr-307	27	64	velikonja	velikonja	PROPN
ftr-307	27	65	.	.	PUNCT
ftr-307	28	1	valuable	valuable	ADJ
ftr-307	28	2	input	input	NOUN
ftr-307	28	3	was	be	AUX
ftr-307	28	4	also	also	ADV
ftr-307	28	5	provided	provide	VERB
ftr-307	28	6	by	by	ADP
ftr-307	28	7	participants	participant	NOUN
ftr-307	28	8	at	at	ADP
ftr-307	28	9	a	a	DET
ftr-307	28	10	hamline	hamline	ADJ
ftr-307	28	11	university	university	NOUN
ftr-307	28	12	school	school	NOUN
ftr-307	28	13	of	of	ADP
ftr-307	28	14	law	law	NOUN
ftr-307	28	15	colloquium	colloquium	NOUN
ftr-307	28	16	,	,	PUNCT
ftr-307	28	17	and	and	CCONJ
ftr-307	28	18	hamline	hamline	PROPN
ftr-307	28	19	law	law	NOUN
ftr-307	28	20	students	student	NOUN
ftr-307	28	21	jessica	jessica	PROPN
ftr-307	28	22	stoekman	stoekman	PROPN
ftr-307	28	23	,	,	PUNCT
ftr-307	28	24	chad	chad	PROPN
ftr-307	28	25	thomas	thomas	PROPN
ftr-307	28	26	,	,	PUNCT
ftr-307	28	27	and	and	CCONJ
ftr-307	28	28	daniel	daniel	PROPN
ftr-307	28	29	jones	jones	PROPN
ftr-307	28	30	provided	provide	VERB
ftr-307	28	31	excellent	excellent	ADJ
ftr-307	28	32	research	research	NOUN
ftr-307	28	33	assistance	assistance	NOUN
ftr-307	28	34	.	.	PUNCT
ftr-307	29	1	1	1	X
ftr-307	29	2	.	.	X
ftr-307	29	3	this	this	DET
ftr-307	29	4	concept	concept	NOUN
ftr-307	29	5	is	be	AUX
ftr-307	29	6	referred	refer	VERB
ftr-307	29	7	to	to	ADP
ftr-307	29	8	in	in	ADP
ftr-307	29	9	tax	tax	NOUN
ftr-307	29	10	literature	literature	NOUN
ftr-307	29	11	as	as	ADP
ftr-307	29	12	“	"	PUNCT
ftr-307	29	13	horizontal	horizontal	ADJ
ftr-307	29	14	equity	equity	NOUN
ftr-307	29	15	.	.	PUNCT
ftr-307	29	16	”	"	PUNCT
ftr-307	30	1	as	as	ADP
ftr-307	30	2	scholar	scholar	NOUN
ftr-307	30	3	louis	louis	PROPN
ftr-307	30	4	kaplow	kaplow	PROPN
ftr-307	30	5	observes	observe	NOUN
ftr-307	30	6	,	,	PUNCT
ftr-307	30	7	the	the	DET
ftr-307	30	8	command	command	NOUN
ftr-307	30	9	of	of	ADP
ftr-307	30	10	horizontal	horizontal	ADJ
ftr-307	30	11	equity	equity	NOUN
ftr-307	30	12	is	be	AUX
ftr-307	30	13	“	"	PUNCT
ftr-307	30	14	that	that	PRON
ftr-307	30	15	equals	equals	AUX
ftr-307	30	16	be	be	AUX
ftr-307	30	17	treated	treat	VERB
ftr-307	30	18	equally	equally	ADV
ftr-307	30	19	,	,	PUNCT
ftr-307	30	20	”	"	PUNCT
ftr-307	30	21	but	but	CCONJ
ftr-307	30	22	it	it	PRON
ftr-307	30	23	remains	remain	VERB
ftr-307	30	24	“	"	PUNCT
ftr-307	30	25	to	to	PART
ftr-307	30	26	determine	determine	VERB
ftr-307	30	27	who	who	PRON
ftr-307	30	28	are	be	AUX
ftr-307	30	29	the	the	DET
ftr-307	30	30	equals	equal	NOUN
ftr-307	30	31	who	who	PRON
ftr-307	30	32	should	should	AUX
ftr-307	30	33	be	be	AUX
ftr-307	30	34	treated	treat	VERB
ftr-307	30	35	equally	equally	ADV
ftr-307	30	36	.	.	PUNCT
ftr-307	30	37	”	"	PUNCT
ftr-307	31	1	louis	louis	PROPN
ftr-307	31	2	kaplow	kaplow	PROPN
ftr-307	31	3	,	,	PUNCT
ftr-307	31	4	a	a	DET
ftr-307	31	5	fundamental	fundamental	ADJ
ftr-307	31	6	objection	objection	NOUN
ftr-307	31	7	to	to	PART
ftr-307	31	8	tax	tax	VERB
ftr-307	31	9	equity	equity	NOUN
ftr-307	31	10	norms	norm	NOUN
ftr-307	31	11	:	:	PUNCT
ftr-307	31	12	a	a	DET
ftr-307	31	13	call	call	NOUN
ftr-307	31	14	for	for	ADP
ftr-307	31	15	utilitarianism	utilitarianism	NOUN
ftr-307	31	16	,	,	PUNCT
ftr-307	31	17	48	48	NUM
ftr-307	31	18	nat'l	nat'l	PROPN
ftr-307	31	19	tax	tax	NOUN
ftr-307	31	20	j.	j.	PROPN
ftr-307	31	21	497	497	PROPN
ftr-307	31	22	,	,	PUNCT
ftr-307	31	23	498	498	NUM
ftr-307	31	24	,	,	PUNCT
ftr-307	31	25	508	508	NUM
ftr-307	31	26	(	(	PUNCT
ftr-307	31	27	1995	1995	NUM
ftr-307	31	28	)	)	PUNCT
ftr-307	31	29	.	.	PUNCT
ftr-307	32	1	2	2	X
ftr-307	32	2	.	.	X
ftr-307	32	3	there	there	PRON
ftr-307	32	4	is	be	VERB
ftr-307	32	5	some	some	DET
ftr-307	32	6	disagreement	disagreement	NOUN
ftr-307	32	7	about	about	ADP
ftr-307	32	8	the	the	DET
ftr-307	32	9	interpretation	interpretation	NOUN
ftr-307	32	10	of	of	ADP
ftr-307	32	11	section	section	NOUN
ftr-307	32	12	104(a	104(a	PROPN
ftr-307	32	13	)	)	PUNCT
ftr-307	32	14	in	in	ADP
ftr-307	32	15	the	the	DET
ftr-307	32	16	context	context	NOUN
ftr-307	32	17	of	of	ADP
ftr-307	32	18	minor	minor	ADJ
ftr-307	32	19	physical	physical	ADJ
ftr-307	32	20	injury	injury	NOUN
ftr-307	32	21	.	.	PUNCT
ftr-307	33	1	see	see	VERB
ftr-307	33	2	,	,	PUNCT
ftr-307	33	3	e.g.	e.g.	ADV
ftr-307	33	4	,	,	PUNCT
ftr-307	33	5	douglas	douglas	PROPN
ftr-307	33	6	a.	a.	PROPN
ftr-307	33	7	kahn	kahn	PROPN
ftr-307	33	8	&	&	CCONJ
ftr-307	33	9	jeffrey	jeffrey	PROPN
ftr-307	33	10	h.	h.	PROPN
ftr-307	33	11	kahn	kahn	PROPN
ftr-307	33	12	,	,	PUNCT
ftr-307	33	13	federal	federal	ADJ
ftr-307	33	14	income	income	NOUN
ftr-307	33	15	tax	tax	NOUN
ftr-307	33	16	:	:	PUNCT
ftr-307	33	17	a	a	DET
ftr-307	33	18	student	student	NOUN
ftr-307	33	19	’s	’s	PART
ftr-307	33	20	guide	guide	NOUN
ftr-307	33	21	to	to	ADP
ftr-307	33	22	the	the	DET
ftr-307	33	23	internal	internal	ADJ
ftr-307	33	24	revenue	revenue	NOUN
ftr-307	33	25	code	code	PROPN
ftr-307	33	26	101	101	NUM
ftr-307	33	27	-	-	SYM
ftr-307	33	28	02	02	NUM
ftr-307	33	29	(	(	PUNCT
ftr-307	33	30	6th	6th	ADJ
ftr-307	33	31	ed	ed	NOUN
ftr-307	33	32	.	.	PROPN
ftr-307	33	33	2011	2011	NUM
ftr-307	33	34	)	)	PUNCT
ftr-307	33	35	.	.	PUNCT
ftr-307	34	1	for	for	ADP
ftr-307	34	2	the	the	DET
ftr-307	34	3	purposes	purpose	NOUN
ftr-307	34	4	of	of	ADP
ftr-307	34	5	simplification	simplification	NOUN
ftr-307	34	6	,	,	PUNCT
ftr-307	34	7	let	let	VERB
ftr-307	34	8	us	we	PRON
ftr-307	34	9	assume	assume	VERB
ftr-307	34	10	that	that	SCONJ
ftr-307	34	11	the	the	DET
ftr-307	34	12	boss	boss	NOUN
ftr-307	34	13	is	be	AUX
ftr-307	34	14	a	a	DET
ftr-307	34	15	former	former	ADJ
ftr-307	34	16	welter	welter	NOUN
ftr-307	34	17	-	-	PUNCT
ftr-307	34	18	weight	weight	NOUN
ftr-307	34	19	boxer	boxer	NOUN
ftr-307	34	20	,	,	PUNCT
ftr-307	34	21	and	and	CCONJ
ftr-307	34	22	there	there	PRON
ftr-307	34	23	is	be	VERB
ftr-307	34	24	no	no	DET
ftr-307	34	25	question	question	NOUN
ftr-307	34	26	that	that	SCONJ
ftr-307	34	27	getting	getting	AUX
ftr-307	34	28	punched	punch	VERB
ftr-307	34	29	by	by	ADP
ftr-307	34	30	him	he	PRON
ftr-307	34	31	is	be	AUX
ftr-307	34	32	a	a	DET
ftr-307	34	33	significant	significant	ADJ
ftr-307	34	34	physical	physical	ADJ
ftr-307	34	35	injury	injury	NOUN
ftr-307	34	36	.	.	PUNCT
ftr-307	35	1	see	see	VERB
ftr-307	35	2	i	i	PRON
ftr-307	35	3	d.	d.	PROPN
ftr-307	35	4	at	at	ADP
ftr-307	35	5	99	99	NUM
ftr-307	35	6	(	(	PUNCT
ftr-307	35	7	stating	state	VERB
ftr-307	35	8	“	"	PUNCT
ftr-307	35	9	the	the	DET
ftr-307	35	10	scope	scope	NOUN
ftr-307	35	11	of	of	ADP
ftr-307	35	12	the	the	DET
ftr-307	35	13	§	§	PROPN
ftr-307	35	14	104(a)(2	104(a)(2	NUM
ftr-307	35	15	)	)	PUNCT
ftr-307	35	16	exclusion	exclusion	NOUN
ftr-307	35	17	from	from	ADP
ftr-307	35	18	income	income	NOUN
ftr-307	35	19	is	be	AUX
ftr-307	35	20	very	very	ADV
ftr-307	35	21	broad	broad	ADJ
ftr-307	35	22	.	.	PUNCT
ftr-307	36	1	once	once	SCONJ
ftr-307	36	2	that	that	DET
ftr-307	36	3	provision	provision	NOUN
ftr-307	36	4	applies	apply	VERB
ftr-307	36	5	,	,	PUNCT
ftr-307	36	6	even	even	ADV
ftr-307	36	7	amounts	amount	VERB
ftr-307	36	8	compensating	compensate	VERB
ftr-307	36	9	for	for	ADP
ftr-307	36	10	lost	lose	VERB
ftr-307	36	11	wages	wage	NOUN
ftr-307	36	12	are	be	AUX
ftr-307	36	13	excludable	excludable	ADJ
ftr-307	36	14	from	from	ADP
ftr-307	36	15	gross	gross	ADJ
ftr-307	36	16	income	income	NOUN
ftr-307	36	17	.	.	PUNCT
ftr-307	36	18	”	"	PUNCT
ftr-307	36	19	)	)	PUNCT
ftr-307	36	20	.	.	PUNCT
ftr-307	37	1	3	3	X
ftr-307	37	2	.	.	X
ftr-307	37	3	commissoner	commissoner	PROPN
ftr-307	37	4	v.	v.	PROPN
ftr-307	37	5	schleier	schleier	PROPN
ftr-307	37	6	,	,	PUNCT
ftr-307	37	7	515	515	NUM
ftr-307	37	8	u.s	u.s	PROPN
ftr-307	37	9	.	.	PROPN
ftr-307	37	10	323	323	NUM
ftr-307	37	11	,	,	PUNCT
ftr-307	37	12	329	329	NUM
ftr-307	37	13	(	(	PUNCT
ftr-307	37	14	1995	1995	NUM
ftr-307	37	15	)	)	PUNCT
ftr-307	37	16	(	(	PUNCT
ftr-307	37	17	note	note	VERB
ftr-307	37	18	that	that	SCONJ
ftr-307	37	19	although	although	SCONJ
ftr-307	37	20	schleier	schleier	ADJ
ftr-307	37	21	pre	pre	NOUN
ftr-307	37	22	-	-	NOUN
ftr-307	37	23	dates	date	VERB
ftr-307	37	24	the	the	DET
ftr-307	37	25	addition	addition	NOUN
ftr-307	37	26	of	of	ADP
ftr-307	37	27	“	"	PUNCT
ftr-307	37	28	physical	physical	ADJ
ftr-307	37	29	”	"	PUNCT
ftr-307	37	30	to	to	ADP
ftr-307	37	31	section	section	NOUN
ftr-307	37	32	104(a)(2	104(a)(2	NUM
ftr-307	37	33	)	)	PUNCT
ftr-307	37	34	,	,	PUNCT
ftr-307	37	35	its	its	PRON
ftr-307	37	36	reasoning	reasoning	NOUN
ftr-307	37	37	regarding	regard	VERB
ftr-307	37	38	the	the	DET
ftr-307	37	39	scope	scope	NOUN
ftr-307	37	40	of	of	ADP
ftr-307	37	41	the	the	DET
ftr-307	37	42	exclusion	exclusion	NOUN
ftr-307	37	43	remains	remain	VERB
ftr-307	37	44	good	good	ADJ
ftr-307	37	45	law	law	NOUN
ftr-307	37	46	)	)	PUNCT
ftr-307	37	47	;	;	PUNCT
ftr-307	37	48	see	see	VERB
ftr-307	37	49	also	also	ADV
ftr-307	37	50	i.r.s	i.r.s	NOUN
ftr-307	37	51	.	.	PUNCT
ftr-307	38	1	priv	priv	PROPN
ftr-307	38	2	.	.	PUNCT
ftr-307	39	1	ltr	ltr	PROPN
ftr-307	39	2	.	.	PUNCT
ftr-307	39	3	rul	rul	PROPN
ftr-307	39	4	.	.	PUNCT
ftr-307	40	1	199952080	199952080	NUM
ftr-307	40	2	(	(	PUNCT
ftr-307	40	3	jan	jan	PROPN
ftr-307	40	4	.	.	PROPN
ftr-307	40	5	1	1	NUM
ftr-307	40	6	,	,	PUNCT
ftr-307	40	7	2000	2000	NUM
ftr-307	40	8	)	)	PUNCT
ftr-307	40	9	(	(	PUNCT
ftr-307	40	10	citing	cite	VERB
ftr-307	40	11	favorably	favorably	ADV
ftr-307	40	12	the	the	DET
ftr-307	40	13	schleier	schlei	ADJ
ftr-307	40	14	hypo	hypo	NOUN
ftr-307	40	15	)	)	PUNCT
ftr-307	40	16	.	.	PUNCT
ftr-307	41	1	the	the	DET
ftr-307	41	2	conference	conference	PROPN
ftr-307	41	3	committee	committee	NOUN
ftr-307	41	4	report	report	NOUN
ftr-307	41	5	indicates	indicate	VERB
ftr-307	41	6	that	that	SCONJ
ftr-307	41	7	congress	congress	PROPN
ftr-307	41	8	did	do	AUX
ftr-307	41	9	not	not	PART
ftr-307	41	10	intend	intend	VERB
ftr-307	41	11	to	to	PART
ftr-307	41	12	change	change	VERB
ftr-307	41	13	this	this	DET
ftr-307	41	14	result	result	NOUN
ftr-307	41	15	with	with	ADP
ftr-307	41	16	its	its	PRON
ftr-307	41	17	1996	1996	NUM
ftr-307	41	18	amendment	amendment	NOUN
ftr-307	41	19	.	.	PUNCT
ftr-307	42	1	see	see	VERB
ftr-307	42	2	h.r	h.r	PROPN
ftr-307	42	3	.	.	PROPN
ftr-307	42	4	rep	rep	PROPN
ftr-307	42	5	.	.	PROPN
ftr-307	42	6	no	no	PROPN
ftr-307	42	7	.	.	NOUN
ftr-307	43	1	104	104	NUM
ftr-307	43	2	-	-	SYM
ftr-307	43	3	737	737	NUM
ftr-307	43	4	,	,	PUNCT
ftr-307	43	5	at	at	ADP
ftr-307	43	6	301	301	NUM
ftr-307	43	7	(	(	PUNCT
ftr-307	43	8	1996	1996	NUM
ftr-307	43	9	)	)	PUNCT
ftr-307	43	10	(	(	PUNCT
ftr-307	43	11	conf	conf	NOUN
ftr-307	43	12	.	.	PUNCT
ftr-307	43	13	rep	rep	PROPN
ftr-307	43	14	.	.	PROPN
ftr-307	43	15	)	)	PUNCT
ftr-307	43	16	,	,	PUNCT
ftr-307	43	17	reprinted	reprint	VERB
ftr-307	43	18	in	in	ADP
ftr-307	43	19	1996	1996	NUM
ftr-307	43	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-307	43	21	.	.	PUNCT
ftr-307	43	22	1677	1677	NUM
ftr-307	43	23	,	,	PUNCT
ftr-307	43	24	1793	1793	NUM
ftr-307	43	25	(	(	PUNCT
ftr-307	43	26	explaining	explain	VERB
ftr-307	43	27	that	that	SCONJ
ftr-307	43	28	“	"	PUNCT
ftr-307	43	29	if	if	SCONJ
ftr-307	43	30	an	an	DET
ftr-307	43	31	action	action	NOUN
ftr-307	43	32	has	have	VERB
ftr-307	43	33	its	its	PRON
ftr-307	43	34	origin	origin	NOUN
ftr-307	43	35	in	in	ADP
ftr-307	43	36	a	a	DET
ftr-307	43	37	physical	physical	ADJ
ftr-307	43	38	injury	injury	NOUN
ftr-307	43	39	or	or	CCONJ
ftr-307	43	40	physical	physical	ADJ
ftr-307	43	41	sickness	sickness	NOUN
ftr-307	43	42	,	,	PUNCT
ftr-307	43	43	then	then	ADV
ftr-307	43	44	all	all	DET
ftr-307	43	45	damages	damage	NOUN
ftr-307	43	46	(	(	PUNCT
ftr-307	43	47	other	other	ADJ
ftr-307	43	48	than	than	ADP
ftr-307	43	49	punitive	punitive	ADJ
ftr-307	43	50	)	)	PUNCT
ftr-307	43	51	that	that	PRON
ftr-307	43	52	flow	flow	VERB
ftr-307	43	53	therefrom	therefrom	NOUN
ftr-307	43	54	are	be	AUX
ftr-307	43	55	treated	treat	VERB
ftr-307	43	56	as	as	ADP
ftr-307	43	57	payments	payment	NOUN
ftr-307	43	58	received	receive	VERB
ftr-307	43	59	on	on	ADP
ftr-307	43	60	account	account	NOUN
ftr-307	43	61	of	of	ADP
ftr-307	43	62	physical	physical	ADJ
ftr-307	43	63	injury	injury	NOUN
ftr-307	43	64	”	"	PUNCT
ftr-307	43	65	)	)	PUNCT
ftr-307	43	66	.	.	PUNCT
ftr-307	44	1	2013	2013	NUM
ftr-307	44	2	]	]	PUNCT
ftr-307	44	3	taxing	tax	VERB
ftr-307	44	4	anxiety	anxiety	NOUN
ftr-307	44	5	79	79	NUM
ftr-307	44	6	anne	anne	PROPN
ftr-307	44	7	has	have	VERB
ftr-307	44	8	the	the	DET
ftr-307	44	9	same	same	ADJ
ftr-307	44	10	boss	boss	NOUN
ftr-307	44	11	.	.	PUNCT
ftr-307	45	1	on	on	ADP
ftr-307	45	2	the	the	DET
ftr-307	45	3	same	same	ADJ
ftr-307	45	4	day	day	NOUN
ftr-307	45	5	that	that	SCONJ
ftr-307	45	6	the	the	DET
ftr-307	45	7	boss	boss	NOUN
ftr-307	45	8	punches	punch	VERB
ftr-307	45	9	bob	bob	PROPN
ftr-307	45	10	,	,	PUNCT
ftr-307	45	11	he	he	PRON
ftr-307	45	12	calls	call	VERB
ftr-307	45	13	anne	anne	PROPN
ftr-307	45	14	a	a	DET
ftr-307	45	15	few	few	ADJ
ftr-307	45	16	horrible	horrible	ADJ
ftr-307	45	17	names	name	NOUN
ftr-307	45	18	and	and	CCONJ
ftr-307	45	19	tells	tell	VERB
ftr-307	45	20	her	she	PRON
ftr-307	45	21	that	that	SCONJ
ftr-307	45	22	he	he	PRON
ftr-307	45	23	will	will	AUX
ftr-307	45	24	punch	punch	VERB
ftr-307	45	25	her	she	PRON
ftr-307	45	26	,	,	PUNCT
ftr-307	45	27	too	too	ADV
ftr-307	45	28	,	,	PUNCT
ftr-307	45	29	if	if	SCONJ
ftr-307	45	30	she	she	PRON
ftr-307	45	31	shows	show	VERB
ftr-307	45	32	up	up	ADP
ftr-307	45	33	to	to	PART
ftr-307	45	34	work	work	VERB
ftr-307	45	35	again	again	ADV
ftr-307	45	36	.	.	PUNCT
ftr-307	46	1	even	even	ADV
ftr-307	46	2	though	though	SCONJ
ftr-307	46	3	anne	anne	PROPN
ftr-307	46	4	is	be	AUX
ftr-307	46	5	a	a	DET
ftr-307	46	6	tough	tough	ADJ
ftr-307	46	7	cookie	cookie	NOUN
ftr-307	46	8	,	,	PUNCT
ftr-307	46	9	she	she	PRON
ftr-307	46	10	decides	decide	VERB
ftr-307	46	11	to	to	PART
ftr-307	46	12	take	take	VERB
ftr-307	46	13	her	her	PRON
ftr-307	46	14	boss	boss	NOUN
ftr-307	46	15	at	at	ADP
ftr-307	46	16	his	his	PRON
ftr-307	46	17	word	word	NOUN
ftr-307	46	18	and	and	CCONJ
ftr-307	46	19	not	not	PART
ftr-307	46	20	show	show	VERB
ftr-307	46	21	up	up	ADP
ftr-307	46	22	to	to	PART
ftr-307	46	23	work	work	VERB
ftr-307	46	24	for	for	ADP
ftr-307	46	25	a	a	DET
ftr-307	46	26	few	few	ADJ
ftr-307	46	27	days	day	NOUN
ftr-307	46	28	(	(	PUNCT
ftr-307	46	29	unpaid	unpaid	ADJ
ftr-307	46	30	leave	leave	NOUN
ftr-307	46	31	)	)	PUNCT
ftr-307	46	32	.	.	PUNCT
ftr-307	47	1	furthermore	furthermore	ADV
ftr-307	47	2	,	,	PUNCT
ftr-307	47	3	the	the	DET
ftr-307	47	4	stress	stress	NOUN
ftr-307	47	5	of	of	ADP
ftr-307	47	6	the	the	DET
ftr-307	47	7	boss	boss	NOUN
ftr-307	47	8	’s	’s	PART
ftr-307	47	9	actions	action	NOUN
ftr-307	47	10	causes	cause	VERB
ftr-307	47	11	anne	anne	PROPN
ftr-307	47	12	to	to	PART
ftr-307	47	13	suffer	suffer	VERB
ftr-307	47	14	headaches	headache	NOUN
ftr-307	47	15	and	and	CCONJ
ftr-307	47	16	insomnia	insomnia	NOUN
ftr-307	47	17	.	.	PUNCT
ftr-307	48	1	anne	anne	PROPN
ftr-307	48	2	also	also	ADV
ftr-307	48	3	sues	sue	VERB
ftr-307	48	4	,	,	PUNCT
ftr-307	48	5	and	and	CCONJ
ftr-307	48	6	bigautoco	bigautoco	NOUN
ftr-307	48	7	wisely	wisely	ADV
ftr-307	48	8	reaches	reach	VERB
ftr-307	48	9	a	a	DET
ftr-307	48	10	settlement	settlement	NOUN
ftr-307	48	11	with	with	ADP
ftr-307	48	12	her	she	PRON
ftr-307	48	13	as	as	ADV
ftr-307	48	14	well	well	ADV
ftr-307	48	15	.	.	PUNCT
ftr-307	49	1	bigautoco	bigautoco	NOUN
ftr-307	49	2	provides	provide	VERB
ftr-307	49	3	anne	anne	PROPN
ftr-307	49	4	with	with	ADP
ftr-307	49	5	a	a	DET
ftr-307	49	6	nearly	nearly	ADV
ftr-307	49	7	identical	identical	ADJ
ftr-307	49	8	settlement	settlement	NOUN
ftr-307	49	9	:	:	PUNCT
ftr-307	49	10	she	she	PRON
ftr-307	49	11	receives	receive	VERB
ftr-307	49	12	money	money	NOUN
ftr-307	49	13	to	to	PART
ftr-307	49	14	compensate	compensate	VERB
ftr-307	49	15	for	for	ADP
ftr-307	49	16	the	the	DET
ftr-307	49	17	pain	pain	NOUN
ftr-307	49	18	and	and	CCONJ
ftr-307	49	19	suffering	suffering	NOUN
ftr-307	49	20	relating	relate	VERB
ftr-307	49	21	to	to	ADP
ftr-307	49	22	the	the	DET
ftr-307	49	23	headaches	headache	NOUN
ftr-307	49	24	and	and	CCONJ
ftr-307	49	25	insomnia	insomnia	NOUN
ftr-307	49	26	,	,	PUNCT
ftr-307	49	27	reimbursement	reimbursement	NOUN
ftr-307	49	28	for	for	ADP
ftr-307	49	29	lost	lose	VERB
ftr-307	49	30	wages	wage	NOUN
ftr-307	49	31	,	,	PUNCT
ftr-307	49	32	and	and	CCONJ
ftr-307	49	33	an	an	DET
ftr-307	49	34	additional	additional	ADJ
ftr-307	49	35	sum	sum	NOUN
ftr-307	49	36	for	for	ADP
ftr-307	49	37	the	the	DET
ftr-307	49	38	indignity	indignity	NOUN
ftr-307	49	39	and	and	CCONJ
ftr-307	49	40	reputational	reputational	ADJ
ftr-307	49	41	harm	harm	NOUN
ftr-307	49	42	surrounding	surround	VERB
ftr-307	49	43	these	these	DET
ftr-307	49	44	events	event	NOUN
ftr-307	49	45	.	.	PUNCT
ftr-307	50	1	anne	anne	PROPN
ftr-307	50	2	’s	’s	PART
ftr-307	50	3	award	award	NOUN
ftr-307	50	4	,	,	PUNCT
ftr-307	50	5	however	however	ADV
ftr-307	50	6	,	,	PUNCT
ftr-307	50	7	is	be	AUX
ftr-307	50	8	entirely	entirely	ADV
ftr-307	50	9	taxable	taxable	ADJ
ftr-307	50	10	.	.	PUNCT
ftr-307	51	1	the	the	DET
ftr-307	51	2	take	take	NOUN
ftr-307	51	3	-	-	PUNCT
ftr-307	51	4	away	away	NOUN
ftr-307	51	5	is	be	AUX
ftr-307	51	6	that	that	SCONJ
ftr-307	51	7	bob	bob	PROPN
ftr-307	51	8	walks	walk	VERB
ftr-307	51	9	home	home	ADV
ftr-307	51	10	with	with	ADP
ftr-307	51	11	about	about	ADV
ftr-307	51	12	30	30	NUM
ftr-307	51	13	percent	percent	NOUN
ftr-307	51	14	more	more	ADJ
ftr-307	51	15	cash	cash	NOUN
ftr-307	51	16	than	than	ADP
ftr-307	51	17	anne	anne	PROPN
ftr-307	51	18	.	.	PROPN
ftr-307	52	1	anne	anne	PROPN
ftr-307	52	2	and	and	CCONJ
ftr-307	52	3	bob	bob	PROPN
ftr-307	52	4	are	be	AUX
ftr-307	52	5	,	,	PUNCT
ftr-307	52	6	at	at	ADP
ftr-307	52	7	least	least	ADJ
ftr-307	52	8	in	in	ADP
ftr-307	52	9	some	some	DET
ftr-307	52	10	ways	way	NOUN
ftr-307	52	11	,	,	PUNCT
ftr-307	52	12	“	"	PUNCT
ftr-307	52	13	similarly	similarly	ADV
ftr-307	52	14	situated	situated	ADJ
ftr-307	52	15	”	"	PUNCT
ftr-307	52	16	taxpayers	taxpayer	NOUN
ftr-307	52	17	.	.	PUNCT
ftr-307	53	1	and	and	CCONJ
ftr-307	53	2	yet	yet	ADV
ftr-307	53	3	under	under	ADP
ftr-307	53	4	the	the	DET
ftr-307	53	5	current	current	ADJ
ftr-307	53	6	rules	rule	NOUN
ftr-307	53	7	relating	relate	VERB
ftr-307	53	8	to	to	ADP
ftr-307	53	9	taxing	tax	VERB
ftr-307	53	10	damages	damage	NOUN
ftr-307	53	11	,	,	PUNCT
ftr-307	53	12	the	the	DET
ftr-307	53	13	internal	internal	ADJ
ftr-307	53	14	revenue	revenue	NOUN
ftr-307	53	15	code	code	NOUN
ftr-307	53	16	(	(	PUNCT
ftr-307	53	17	the	the	DET
ftr-307	53	18	code	code	NOUN
ftr-307	53	19	)	)	PUNCT
ftr-307	53	20	treats	treat	VERB
ftr-307	53	21	them	they	PRON
ftr-307	53	22	very	very	ADV
ftr-307	53	23	differently	differently	ADV
ftr-307	53	24	.	.	PUNCT
ftr-307	54	1	anne	anne	PROPN
ftr-307	54	2	will	will	AUX
ftr-307	54	3	take	take	VERB
ftr-307	54	4	home	home	ADV
ftr-307	54	5	about	about	ADV
ftr-307	54	6	one	one	NUM
ftr-307	54	7	-	-	PUNCT
ftr-307	54	8	third	third	NOUN
ftr-307	54	9	less	less	ADJ
ftr-307	54	10	than	than	ADP
ftr-307	54	11	bob	bob	PROPN
ftr-307	54	12	;	;	PUNCT
ftr-307	54	13	this	this	PRON
ftr-307	54	14	is	be	AUX
ftr-307	54	15	because	because	SCONJ
ftr-307	54	16	anne	anne	PROPN
ftr-307	54	17	will	will	AUX
ftr-307	54	18	have	have	VERB
ftr-307	54	19	to	to	PART
ftr-307	54	20	pay	pay	VERB
ftr-307	54	21	income	income	NOUN
ftr-307	54	22	taxes	taxis	NOUN
ftr-307	54	23	on	on	ADP
ftr-307	54	24	her	her	PRON
ftr-307	54	25	settlement	settlement	NOUN
ftr-307	54	26	,	,	PUNCT
ftr-307	54	27	while	while	SCONJ
ftr-307	54	28	bob	bob	PROPN
ftr-307	54	29	will	will	AUX
ftr-307	54	30	not	not	PART
ftr-307	54	31	.	.	PUNCT
ftr-307	55	1	anne	anne	PROPN
ftr-307	55	2	might	might	AUX
ftr-307	55	3	well	well	ADV
ftr-307	55	4	have	have	AUX
ftr-307	55	5	preferred	prefer	VERB
ftr-307	55	6	a	a	DET
ftr-307	55	7	punch	punch	NOUN
ftr-307	55	8	in	in	ADP
ftr-307	55	9	the	the	DET
ftr-307	55	10	nose	nose	NOUN
ftr-307	55	11	.	.	PUNCT
ftr-307	56	1	the	the	DET
ftr-307	56	2	disparity	disparity	NOUN
ftr-307	56	3	i	i	PRON
ftr-307	56	4	have	have	AUX
ftr-307	56	5	outlined	outline	VERB
ftr-307	56	6	above	above	ADV
ftr-307	56	7	has	have	AUX
ftr-307	56	8	led	lead	VERB
ftr-307	56	9	to	to	ADP
ftr-307	56	10	calls	call	NOUN
ftr-307	56	11	for	for	ADP
ftr-307	56	12	the	the	DET
ftr-307	56	13	elimination	elimination	NOUN
ftr-307	56	14	of	of	ADP
ftr-307	56	15	the	the	DET
ftr-307	56	16	“	"	PUNCT
ftr-307	56	17	physical	physical	ADJ
ftr-307	56	18	”	"	PUNCT
ftr-307	56	19	requirement	requirement	NOUN
ftr-307	56	20	in	in	ADP
ftr-307	56	21	section	section	NOUN
ftr-307	56	22	104(a)(2	104(a)(2	NUM
ftr-307	56	23	)	)	PUNCT
ftr-307	56	24	.	.	PUNCT
ftr-307	57	1	thoughtful	thoughtful	ADJ
ftr-307	57	2	suggestions	suggestion	NOUN
ftr-307	57	3	for	for	ADP
ftr-307	57	4	reform	reform	NOUN
ftr-307	57	5	have	have	AUX
ftr-307	57	6	been	be	AUX
ftr-307	57	7	made	make	VERB
ftr-307	57	8	by	by	ADP
ftr-307	57	9	the	the	DET
ftr-307	57	10	national	national	PROPN
ftr-307	57	11	taxpayer	taxpayer	PROPN
ftr-307	57	12	advocate	advocate	NOUN
ftr-307	57	13	(	(	PUNCT
ftr-307	57	14	nta),4	nta),4	PROPN
ftr-307	57	15	as	as	ADV
ftr-307	57	16	well	well	ADV
ftr-307	57	17	as	as	ADP
ftr-307	57	18	the	the	DET
ftr-307	57	19	american	american	PROPN
ftr-307	57	20	bar	bar	PROPN
ftr-307	57	21	association	association	PROPN
ftr-307	57	22	(	(	PUNCT
ftr-307	57	23	aba).5	aba).5	X
ftr-307	57	24	the	the	DET
ftr-307	57	25	nta	nta	PROPN
ftr-307	57	26	argues	argue	VERB
ftr-307	57	27	that	that	SCONJ
ftr-307	57	28	settlement	settlement	NOUN
ftr-307	57	29	payments	payment	NOUN
ftr-307	57	30	for	for	ADP
ftr-307	57	31	mental	mental	ADJ
ftr-307	57	32	anguish	anguish	NOUN
ftr-307	57	33	and	and	CCONJ
ftr-307	57	34	emotional	emotional	ADJ
ftr-307	57	35	distress	distress	NOUN
ftr-307	57	36	ought	ought	AUX
ftr-307	57	37	to	to	PART
ftr-307	57	38	be	be	AUX
ftr-307	57	39	excluded	exclude	VERB
ftr-307	57	40	just	just	ADV
ftr-307	57	41	as	as	SCONJ
ftr-307	57	42	payments	payment	NOUN
ftr-307	57	43	on	on	ADP
ftr-307	57	44	account	account	NOUN
ftr-307	57	45	of	of	ADP
ftr-307	57	46	physical	physical	ADJ
ftr-307	57	47	injury	injury	NOUN
ftr-307	57	48	are	be	AUX
ftr-307	57	49	currently	currently	ADV
ftr-307	57	50	excluded	exclude	VERB
ftr-307	57	51	from	from	ADP
ftr-307	57	52	gross	gross	ADJ
ftr-307	57	53	income	income	NOUN
ftr-307	57	54	.	.	PUNCT
ftr-307	58	1	similarly	similarly	ADV
ftr-307	58	2	,	,	PUNCT
ftr-307	58	3	the	the	DET
ftr-307	58	4	aba	aba	PROPN
ftr-307	58	5	is	be	AUX
ftr-307	58	6	lobbying	lobby	VERB
ftr-307	58	7	for	for	ADP
ftr-307	58	8	legislative	legislative	ADJ
ftr-307	58	9	4	4	NUM
ftr-307	58	10	.	.	PUNCT
ftr-307	59	1	see	see	VERB
ftr-307	59	2	nat’l	nat’l	NUM
ftr-307	59	3	taxpayer	taxpayer	NOUN
ftr-307	59	4	advocate	advocate	NOUN
ftr-307	59	5	,	,	PUNCT
ftr-307	59	6	2009	2009	NUM
ftr-307	59	7	annual	annual	ADJ
ftr-307	59	8	report	report	NOUN
ftr-307	59	9	to	to	ADP
ftr-307	59	10	congress	congress	PROPN
ftr-307	59	11	351	351	NUM
ftr-307	59	12	-	-	SYM
ftr-307	59	13	57	57	NUM
ftr-307	59	14	(	(	PUNCT
ftr-307	59	15	2009	2009	NUM
ftr-307	59	16	)	)	PUNCT
ftr-307	60	1	[	[	X
ftr-307	60	2	hereinafter	hereinafter	NOUN
ftr-307	60	3	2009	2009	NUM
ftr-307	60	4	annual	annual	ADJ
ftr-307	60	5	report	report	NOUN
ftr-307	60	6	]	]	PUNCT
ftr-307	60	7	,	,	PUNCT
ftr-307	60	8	http://www.irs.gov/pub/irsutl/2_09_tas_arc_vol_1_lr.pdf	http://www.irs.gov/pub/irsutl/2_09_tas_arc_vol_1_lr.pdf	PROPN
ftr-307	60	9	;	;	PUNCT
ftr-307	60	10	see	see	VERB
ftr-307	60	11	also	also	ADV
ftr-307	60	12	nat’l	nat’l	NUM
ftr-307	60	13	taxpayer	taxpayer	NOUN
ftr-307	60	14	advocate	advocate	NOUN
ftr-307	60	15	,	,	PUNCT
ftr-307	60	16	2008	2008	NUM
ftr-307	60	17	annual	annual	ADJ
ftr-307	60	18	report	report	NOUN
ftr-307	60	19	to	to	ADP
ftr-307	60	20	congress	congress	PROPN
ftr-307	60	21	472	472	NUM
ftr-307	60	22	(	(	PUNCT
ftr-307	60	23	2008	2008	NUM
ftr-307	60	24	)	)	PUNCT
ftr-307	61	1	[	[	X
ftr-307	61	2	hereinafter	hereinafter	NOUN
ftr-307	61	3	2008	2008	NUM
ftr-307	61	4	annual	annual	ADJ
ftr-307	61	5	report	report	NOUN
ftr-307	61	6	]	]	PUNCT
ftr-307	61	7	,	,	PUNCT
ftr-307	61	8	http://www.irs.gov/pub/irs-utl/08_tas_arc_mli.pdf	http://www.irs.gov/pub/irs-utl/08_tas_arc_mli.pdf	PROPN
ftr-307	61	9	(	(	PUNCT
ftr-307	61	10	“	"	PUNCT
ftr-307	61	11	taxation	taxation	NOUN
ftr-307	61	12	of	of	ADP
ftr-307	61	13	damage	damage	NOUN
ftr-307	61	14	awards	award	NOUN
ftr-307	61	15	spurs	spur	VERB
ftr-307	61	16	litigation	litigation	NOUN
ftr-307	61	17	every	every	DET
ftr-307	61	18	year	year	NOUN
ftr-307	61	19	.	.	PUNCT
ftr-307	61	20	”	"	PUNCT
ftr-307	61	21	)	)	PUNCT
ftr-307	61	22	.	.	PUNCT
ftr-307	62	1	5	5	X
ftr-307	62	2	.	.	X
ftr-307	62	3	the	the	DET
ftr-307	62	4	american	american	PROPN
ftr-307	62	5	bar	bar	PROPN
ftr-307	62	6	association	association	PROPN
ftr-307	62	7	’s	’s	PART
ftr-307	62	8	position	position	NOUN
ftr-307	62	9	is	be	AUX
ftr-307	62	10	summarized	summarize	VERB
ftr-307	62	11	in	in	ADP
ftr-307	62	12	the	the	DET
ftr-307	62	13	june	june	PROPN
ftr-307	62	14	2010	2010	NUM
ftr-307	62	15	issue	issue	NOUN
ftr-307	62	16	of	of	ADP
ftr-307	62	17	the	the	DET
ftr-307	62	18	aba	aba	PROPN
ftr-307	62	19	journal	journal	NOUN
ftr-307	62	20	.	.	PUNCT
ftr-307	63	1	rhonda	rhonda	PROPN
ftr-307	63	2	mcmillion	mcmillion	PROPN
ftr-307	63	3	,	,	PUNCT
ftr-307	63	4	rite	rite	NOUN
ftr-307	63	5	of	of	ADP
ftr-307	63	6	spring	spring	NOUN
ftr-307	63	7	,	,	PUNCT
ftr-307	63	8	a.b.a	a.b.a	PROPN
ftr-307	63	9	.	.	PUNCT
ftr-307	64	1	j.	j.	PROPN
ftr-307	64	2	,	,	PUNCT
ftr-307	64	3	june	june	PROPN
ftr-307	64	4	2010	2010	NUM
ftr-307	64	5	,	,	PUNCT
ftr-307	64	6	at	at	ADP
ftr-307	64	7	65	65	NUM
ftr-307	64	8	,	,	PUNCT
ftr-307	64	9	65	65	NUM
ftr-307	64	10	[	[	X
ftr-307	64	11	hereinafter	hereinafter	NOUN
ftr-307	64	12	mcmillion	mcmillion	NOUN
ftr-307	64	13	,	,	PUNCT
ftr-307	64	14	rite	rite	NOUN
ftr-307	64	15	of	of	ADP
ftr-307	64	16	spring	spring	NOUN
ftr-307	64	17	]	]	PUNCT
ftr-307	64	18	.	.	PUNCT
ftr-307	65	1	others	other	NOUN
ftr-307	65	2	have	have	AUX
ftr-307	65	3	called	call	VERB
ftr-307	65	4	for	for	ADP
ftr-307	65	5	reform	reform	NOUN
ftr-307	65	6	as	as	ADV
ftr-307	65	7	well	well	ADV
ftr-307	65	8	.	.	PUNCT
ftr-307	66	1	e.g.	e.g.	ADV
ftr-307	66	2	,	,	PUNCT
ftr-307	66	3	vivian	vivian	PROPN
ftr-307	66	4	berger	berger	PROPN
ftr-307	66	5	,	,	PUNCT
ftr-307	66	6	end	end	VERB
ftr-307	66	7	the	the	DET
ftr-307	66	8	inequity	inequity	NOUN
ftr-307	66	9	:	:	PUNCT
ftr-307	66	10	taxation	taxation	NOUN
ftr-307	66	11	of	of	ADP
ftr-307	66	12	damages	damage	NOUN
ftr-307	66	13	,	,	PUNCT
ftr-307	66	14	nat’l	nat’l	PROPN
ftr-307	66	15	l.j	l.j	PROPN
ftr-307	66	16	.	.	PROPN
ftr-307	66	17	,	,	PUNCT
ftr-307	66	18	sept	sept	PROPN
ftr-307	66	19	.	.	PROPN
ftr-307	66	20	17	17	NUM
ftr-307	66	21	,	,	PUNCT
ftr-307	66	22	2007	2007	NUM
ftr-307	66	23	(	(	PUNCT
ftr-307	66	24	calling	call	VERB
ftr-307	66	25	for	for	ADP
ftr-307	66	26	reform	reform	NOUN
ftr-307	66	27	similar	similar	ADJ
ftr-307	66	28	to	to	ADP
ftr-307	66	29	that	that	PRON
ftr-307	66	30	called	call	VERB
ftr-307	66	31	for	for	ADP
ftr-307	66	32	by	by	ADP
ftr-307	66	33	the	the	DET
ftr-307	66	34	nta	nta	PROPN
ftr-307	66	35	)	)	PUNCT
ftr-307	66	36	;	;	PUNCT
ftr-307	66	37	habib	habib	PROPN
ftr-307	66	38	hanna	hanna	PROPN
ftr-307	66	39	,	,	PUNCT
ftr-307	66	40	comment	comment	NOUN
ftr-307	66	41	,	,	PUNCT
ftr-307	66	42	heads	head	NOUN
ftr-307	66	43	i	i	PRON
ftr-307	66	44	win	win	VERB
ftr-307	66	45	,	,	PUNCT
ftr-307	66	46	tails	tail	NOUN
ftr-307	66	47	you	you	PRON
ftr-307	66	48	lose	lose	VERB
ftr-307	66	49	:	:	PUNCT
ftr-307	66	50	the	the	DET
ftr-307	66	51	disparate	disparate	ADJ
ftr-307	66	52	treatment	treatment	NOUN
ftr-307	66	53	of	of	ADP
ftr-307	66	54	similarly	similarly	ADV
ftr-307	66	55	situated	situated	ADJ
ftr-307	66	56	taxpayers	taxpayer	NOUN
ftr-307	66	57	under	under	ADP
ftr-307	66	58	the	the	DET
ftr-307	66	59	personal	personal	ADJ
ftr-307	66	60	injury	injury	NOUN
ftr-307	66	61	income	income	NOUN
ftr-307	66	62	tax	tax	NOUN
ftr-307	66	63	exclusion	exclusion	NOUN
ftr-307	66	64	,	,	PUNCT
ftr-307	66	65	13	13	NUM
ftr-307	66	66	chap	chap	NOUN
ftr-307	66	67	.	.	PUNCT
ftr-307	67	1	l.	l.	PROPN
ftr-307	67	2	rev	rev	AUX
ftr-307	67	3	.	.	PROPN
ftr-307	67	4	161	161	NUM
ftr-307	67	5	,	,	PUNCT
ftr-307	67	6	163	163	NUM
ftr-307	67	7	(	(	PUNCT
ftr-307	67	8	2009	2009	NUM
ftr-307	67	9	)	)	PUNCT
ftr-307	67	10	(	(	PUNCT
ftr-307	67	11	arguing	argue	VERB
ftr-307	67	12	“	"	PUNCT
ftr-307	67	13	that	that	SCONJ
ftr-307	67	14	those	those	PRON
ftr-307	67	15	who	who	PRON
ftr-307	67	16	suffer	suffer	VERB
ftr-307	67	17	real	real	ADJ
ftr-307	67	18	,	,	PUNCT
ftr-307	67	19	verifiable	verifiable	ADJ
ftr-307	67	20	physical	physical	ADJ
ftr-307	67	21	manifestations	manifestation	NOUN
ftr-307	67	22	of	of	ADP
ftr-307	67	23	emotional	emotional	ADJ
ftr-307	67	24	distress	distress	NOUN
ftr-307	67	25	injuries	injury	NOUN
ftr-307	67	26	should	should	AUX
ftr-307	67	27	receive	receive	VERB
ftr-307	67	28	the	the	DET
ftr-307	67	29	same	same	ADJ
ftr-307	67	30	favorable	favorable	ADJ
ftr-307	67	31	tax	tax	NOUN
ftr-307	67	32	treatment	treatment	NOUN
ftr-307	67	33	received	receive	VERB
ftr-307	67	34	by	by	ADP
ftr-307	67	35	those	those	PRON
ftr-307	67	36	who	who	PRON
ftr-307	67	37	suffer	suffer	VERB
ftr-307	67	38	purely	purely	ADV
ftr-307	67	39	physical	physical	ADJ
ftr-307	67	40	injuries	injury	NOUN
ftr-307	67	41	”	"	PUNCT
ftr-307	67	42	)	)	PUNCT
ftr-307	67	43	.	.	PUNCT
ftr-307	68	1	80	80	NUM
ftr-307	68	2	florida	florida	PROPN
ftr-307	68	3	tax	tax	NOUN
ftr-307	68	4	review	review	NOUN
ftr-307	68	5	[	[	X
ftr-307	68	6	vol	vol	NOUN
ftr-307	68	7	.	.	PUNCT
ftr-307	69	1	14:3	14:3	NUM
ftr-307	69	2	changes	change	NOUN
ftr-307	69	3	that	that	PRON
ftr-307	69	4	would	would	AUX
ftr-307	69	5	exclude	exclude	VERB
ftr-307	69	6	noneconomic	noneconomic	ADJ
ftr-307	69	7	damages	damage	NOUN
ftr-307	69	8	from	from	ADP
ftr-307	69	9	taxable	taxable	ADJ
ftr-307	69	10	income.6	income.6	NOUN
ftr-307	69	11	the	the	DET
ftr-307	69	12	aba	aba	PROPN
ftr-307	69	13	argues	argue	VERB
ftr-307	69	14	that	that	SCONJ
ftr-307	69	15	current	current	ADJ
ftr-307	69	16	law	law	NOUN
ftr-307	69	17	penalizes	penalize	VERB
ftr-307	69	18	taxpayers	taxpayer	NOUN
ftr-307	69	19	who	who	PRON
ftr-307	69	20	are	be	AUX
ftr-307	69	21	victims	victim	NOUN
ftr-307	69	22	of	of	ADP
ftr-307	69	23	discrimination	discrimination	NOUN
ftr-307	69	24	by	by	ADP
ftr-307	69	25	requiring	require	VERB
ftr-307	69	26	them	they	PRON
ftr-307	69	27	to	to	PART
ftr-307	69	28	pay	pay	VERB
ftr-307	69	29	taxes	taxis	NOUN
ftr-307	69	30	on	on	ADP
ftr-307	69	31	the	the	DET
ftr-307	69	32	damages	damage	NOUN
ftr-307	69	33	they	they	PRON
ftr-307	69	34	receive.7	receive.7	VERB
ftr-307	69	35	in	in	ADP
ftr-307	69	36	this	this	DET
ftr-307	69	37	article	article	NOUN
ftr-307	69	38	,	,	PUNCT
ftr-307	69	39	i	i	PRON
ftr-307	69	40	too	too	ADV
ftr-307	69	41	argue	argue	VERB
ftr-307	69	42	for	for	ADP
ftr-307	69	43	a	a	DET
ftr-307	69	44	statutory	statutory	ADJ
ftr-307	69	45	change	change	NOUN
ftr-307	69	46	,	,	PUNCT
ftr-307	69	47	though	though	SCONJ
ftr-307	69	48	a	a	DET
ftr-307	69	49	quite	quite	ADV
ftr-307	69	50	different	different	ADJ
ftr-307	69	51	change	change	NOUN
ftr-307	69	52	than	than	ADP
ftr-307	69	53	the	the	DET
ftr-307	69	54	nta	nta	PROPN
ftr-307	69	55	/	/	SYM
ftr-307	69	56	aba	aba	PROPN
ftr-307	69	57	suggestions	suggestion	NOUN
ftr-307	69	58	.	.	PUNCT
ftr-307	70	1	i	i	PRON
ftr-307	70	2	submit	submit	VERB
ftr-307	70	3	that	that	SCONJ
ftr-307	70	4	nearly	nearly	ADV
ftr-307	70	5	all	all	PRON
ftr-307	70	6	damages	damage	NOUN
ftr-307	70	7	,	,	PUNCT
ftr-307	70	8	including	include	VERB
ftr-307	70	9	damages	damage	NOUN
ftr-307	70	10	received	receive	VERB
ftr-307	70	11	on	on	ADP
ftr-307	70	12	account	account	NOUN
ftr-307	70	13	of	of	ADP
ftr-307	70	14	physical	physical	ADJ
ftr-307	70	15	injury	injury	NOUN
ftr-307	70	16	,	,	PUNCT
ftr-307	70	17	ought	ought	AUX
ftr-307	70	18	to	to	PART
ftr-307	70	19	be	be	AUX
ftr-307	70	20	taxable	taxable	ADJ
ftr-307	70	21	,	,	PUNCT
ftr-307	70	22	and	and	CCONJ
ftr-307	70	23	that	that	SCONJ
ftr-307	70	24	juries	jury	NOUN
ftr-307	70	25	must	must	AUX
ftr-307	70	26	be	be	AUX
ftr-307	70	27	apprised	apprise	VERB
ftr-307	70	28	of	of	ADP
ftr-307	70	29	tax	tax	NOUN
ftr-307	70	30	consequences	consequence	NOUN
ftr-307	70	31	so	so	SCONJ
ftr-307	70	32	that	that	SCONJ
ftr-307	70	33	they	they	PRON
ftr-307	70	34	can	can	AUX
ftr-307	70	35	make	make	VERB
ftr-307	70	36	proper	proper	ADJ
ftr-307	70	37	adjustments	adjustment	NOUN
ftr-307	70	38	to	to	PART
ftr-307	70	39	take	take	VERB
ftr-307	70	40	account	account	NOUN
ftr-307	70	41	of	of	ADP
ftr-307	70	42	these	these	DET
ftr-307	70	43	tax	tax	NOUN
ftr-307	71	1	consequences.8	consequences.8	PROPN
ftr-307	71	2	i	i	PRON
ftr-307	71	3	will	will	AUX
ftr-307	71	4	refer	refer	VERB
ftr-307	71	5	to	to	ADP
ftr-307	71	6	this	this	PRON
ftr-307	71	7	as	as	ADP
ftr-307	71	8	the	the	DET
ftr-307	71	9	full	full	ADJ
ftr-307	71	10	inclusion	inclusion	NOUN
ftr-307	71	11	proposal	proposal	NOUN
ftr-307	71	12	with	with	ADP
ftr-307	71	13	jury	jury	NOUN
ftr-307	71	14	awareness	awareness	NOUN
ftr-307	71	15	—	—	PUNCT
ftr-307	71	16	for	for	ADP
ftr-307	71	17	ease	ease	NOUN
ftr-307	71	18	,	,	PUNCT
ftr-307	71	19	the	the	DET
ftr-307	71	20	full	full	ADJ
ftr-307	71	21	inclusion	inclusion	NOUN
ftr-307	71	22	proposal	proposal	NOUN
ftr-307	71	23	.	.	PUNCT
ftr-307	72	1	my	my	PRON
ftr-307	72	2	proposed	propose	VERB
ftr-307	72	3	change	change	NOUN
ftr-307	72	4	is	be	AUX
ftr-307	72	5	the	the	DET
ftr-307	72	6	more	more	ADV
ftr-307	72	7	sound	sound	ADJ
ftr-307	72	8	solution	solution	NOUN
ftr-307	72	9	for	for	ADP
ftr-307	72	10	several	several	ADJ
ftr-307	72	11	reasons	reason	NOUN
ftr-307	72	12	.	.	PUNCT
ftr-307	73	1	full	full	ADJ
ftr-307	73	2	inclusion	inclusion	NOUN
ftr-307	73	3	creates	create	VERB
ftr-307	73	4	certainty	certainty	NOUN
ftr-307	73	5	and	and	CCONJ
ftr-307	73	6	avoids	avoid	VERB
ftr-307	73	7	wasteful	wasteful	ADJ
ftr-307	73	8	tax	tax	NOUN
ftr-307	73	9	gamesmanship	gamesmanship	NOUN
ftr-307	73	10	.	.	PUNCT
ftr-307	74	1	furthermore	furthermore	ADV
ftr-307	74	2	,	,	PUNCT
ftr-307	74	3	assuming	assume	VERB
ftr-307	74	4	informed	informed	ADJ
ftr-307	74	5	parties	party	NOUN
ftr-307	74	6	,	,	PUNCT
ftr-307	74	7	counsel	counsel	NOUN
ftr-307	74	8	,	,	PUNCT
ftr-307	74	9	and	and	CCONJ
ftr-307	74	10	juries	jury	NOUN
ftr-307	74	11	,	,	PUNCT
ftr-307	74	12	full	full	ADJ
ftr-307	74	13	inclusion	inclusion	NOUN
ftr-307	74	14	need	need	AUX
ftr-307	74	15	not	not	PART
ftr-307	74	16	harm	harm	VERB
ftr-307	74	17	individual	individual	ADJ
ftr-307	74	18	taxpayers.9	taxpayers.9	NOUN
ftr-307	74	19	this	this	DET
ftr-307	74	20	proposal	proposal	NOUN
ftr-307	74	21	works	work	VERB
ftr-307	74	22	because	because	SCONJ
ftr-307	74	23	under	under	ADP
ftr-307	74	24	it	it	PRON
ftr-307	74	25	,	,	PUNCT
ftr-307	74	26	6	6	NUM
ftr-307	74	27	.	.	PUNCT
ftr-307	74	28	mcmillion	mcmillion	NOUN
ftr-307	74	29	,	,	PUNCT
ftr-307	74	30	rite	rite	NOUN
ftr-307	74	31	of	of	ADP
ftr-307	74	32	spring	spring	NOUN
ftr-307	74	33	,	,	PUNCT
ftr-307	74	34	supra	supra	PROPN
ftr-307	74	35	note	note	NOUN
ftr-307	74	36	5	5	NUM
ftr-307	74	37	,	,	PUNCT
ftr-307	74	38	at	at	ADP
ftr-307	74	39	65	65	NUM
ftr-307	74	40	.	.	PUNCT
ftr-307	75	1	the	the	DET
ftr-307	75	2	aba	aba	PROPN
ftr-307	75	3	journal	journal	PROPN
ftr-307	75	4	describes	describe	VERB
ftr-307	75	5	the	the	DET
ftr-307	75	6	position	position	NOUN
ftr-307	75	7	as	as	SCONJ
ftr-307	75	8	follows	follow	VERB
ftr-307	75	9	:	:	PUNCT
ftr-307	75	10	“	"	PUNCT
ftr-307	75	11	victims	victim	NOUN
ftr-307	75	12	of	of	ADP
ftr-307	75	13	discrimination	discrimination	NOUN
ftr-307	75	14	are	be	AUX
ftr-307	75	15	penalized	penalize	VERB
ftr-307	75	16	by	by	ADP
ftr-307	75	17	current	current	ADJ
ftr-307	75	18	tax	tax	NOUN
ftr-307	75	19	laws	law	NOUN
ftr-307	75	20	requiring	require	VERB
ftr-307	75	21	them	they	PRON
ftr-307	75	22	to	to	PART
ftr-307	75	23	pay	pay	VERB
ftr-307	75	24	taxes	taxis	NOUN
ftr-307	75	25	on	on	ADP
ftr-307	75	26	settlements	settlement	NOUN
ftr-307	75	27	and	and	CCONJ
ftr-307	75	28	awards	award	NOUN
ftr-307	75	29	of	of	ADP
ftr-307	75	30	noneconomic	noneconomic	ADJ
ftr-307	75	31	damages	damage	NOUN
ftr-307	75	32	,	,	PUNCT
ftr-307	75	33	and	and	CCONJ
ftr-307	75	34	to	to	PART
ftr-307	75	35	pay	pay	VERB
ftr-307	75	36	taxes	taxis	NOUN
ftr-307	75	37	at	at	ADP
ftr-307	75	38	one	one	NUM
ftr-307	75	39	time	time	NOUN
ftr-307	75	40	on	on	ADP
ftr-307	75	41	income	income	NOUN
ftr-307	75	42	awards	award	NOUN
ftr-307	75	43	that	that	PRON
ftr-307	75	44	might	might	AUX
ftr-307	75	45	cover	cover	VERB
ftr-307	75	46	many	many	ADJ
ftr-307	75	47	years	year	NOUN
ftr-307	75	48	.	.	PUNCT
ftr-307	76	1	the	the	DET
ftr-307	76	2	proposed	propose	VERB
ftr-307	76	3	legislation	legislation	NOUN
ftr-307	76	4	would	would	AUX
ftr-307	76	5	exclude	exclude	VERB
ftr-307	76	6	noneconomic	noneconomic	ADJ
ftr-307	76	7	damages	damage	NOUN
ftr-307	76	8	from	from	ADP
ftr-307	76	9	taxable	taxable	ADJ
ftr-307	76	10	income	income	NOUN
ftr-307	76	11	and	and	CCONJ
ftr-307	76	12	allow	allow	VERB
ftr-307	76	13	income	income	NOUN
ftr-307	76	14	averaging	averaging	NOUN
ftr-307	76	15	for	for	ADP
ftr-307	76	16	income	income	NOUN
ftr-307	76	17	awards	award	NOUN
ftr-307	76	18	covering	cover	VERB
ftr-307	76	19	multiple	multiple	ADJ
ftr-307	76	20	years	year	NOUN
ftr-307	76	21	that	that	PRON
ftr-307	76	22	are	be	AUX
ftr-307	76	23	paid	pay	VERB
ftr-307	76	24	in	in	ADP
ftr-307	76	25	a	a	DET
ftr-307	76	26	lump	lump	NOUN
ftr-307	76	27	sum	sum	NOUN
ftr-307	76	28	.	.	PUNCT
ftr-307	76	29	”	"	PUNCT
ftr-307	77	1	i	i	PRON
ftr-307	77	2	d.	d.	PROPN
ftr-307	77	3	7	7	NUM
ftr-307	77	4	.	.	PUNCT
ftr-307	78	1	i	i	PRON
ftr-307	78	2	d.	d.	PROPN
ftr-307	78	3	8	8	NUM
ftr-307	78	4	.	.	PUNCT
ftr-307	79	1	juror	juror	NOUN
ftr-307	79	2	tax	tax	NOUN
ftr-307	79	3	awareness	awareness	NOUN
ftr-307	79	4	varies	vary	VERB
ftr-307	79	5	depending	depend	VERB
ftr-307	79	6	on	on	ADP
ftr-307	79	7	the	the	DET
ftr-307	79	8	precise	precise	ADJ
ftr-307	79	9	issue	issue	NOUN
ftr-307	79	10	.	.	PUNCT
ftr-307	80	1	for	for	ADP
ftr-307	80	2	example	example	NOUN
ftr-307	80	3	,	,	PUNCT
ftr-307	80	4	although	although	SCONJ
ftr-307	80	5	juries	jury	NOUN
ftr-307	80	6	are	be	AUX
ftr-307	80	7	often	often	ADV
ftr-307	80	8	informed	inform	VERB
ftr-307	80	9	of	of	ADP
ftr-307	80	10	the	the	DET
ftr-307	80	11	non	non	NOUN
ftr-307	80	12	-	-	NOUN
ftr-307	80	13	taxability	taxability	NOUN
ftr-307	80	14	of	of	ADP
ftr-307	80	15	plaintiffs	plaintiff	NOUN
ftr-307	80	16	’	’	PART
ftr-307	80	17	damages	damage	NOUN
ftr-307	80	18	awards	award	NOUN
ftr-307	80	19	,	,	PUNCT
ftr-307	80	20	jurors	juror	NOUN
ftr-307	80	21	are	be	AUX
ftr-307	80	22	rarely	rarely	ADV
ftr-307	80	23	,	,	PUNCT
ftr-307	80	24	if	if	SCONJ
ftr-307	80	25	ever	ever	ADV
ftr-307	80	26	,	,	PUNCT
ftr-307	80	27	informed	inform	VERB
ftr-307	80	28	that	that	SCONJ
ftr-307	80	29	defendants	defendant	NOUN
ftr-307	80	30	can	can	AUX
ftr-307	80	31	deduct	deduct	VERB
ftr-307	80	32	punitive	punitive	ADJ
ftr-307	80	33	damage	damage	NOUN
ftr-307	80	34	payments	payment	NOUN
ftr-307	80	35	.	.	PUNCT
ftr-307	81	1	see	see	VERB
ftr-307	81	2	1	1	NUM
ftr-307	81	3	borris	borris	PROPN
ftr-307	81	4	i.	i.	PROPN
ftr-307	81	5	bittker	bittker	PROPN
ftr-307	81	6	&	&	CCONJ
ftr-307	81	7	lawrence	lawrence	PROPN
ftr-307	81	8	lokken	lokken	PROPN
ftr-307	81	9	,	,	PUNCT
ftr-307	81	10	federal	federal	ADJ
ftr-307	81	11	taxation	taxation	NOUN
ftr-307	81	12	of	of	ADP
ftr-307	81	13	income	income	NOUN
ftr-307	81	14	,	,	PUNCT
ftr-307	81	15	estates	estate	NOUN
ftr-307	81	16	and	and	CCONJ
ftr-307	81	17	gifts	gift	NOUN
ftr-307	81	18	13.1.4	13.1.4	NUM
ftr-307	81	19	(	(	PUNCT
ftr-307	81	20	3d	3d	NUM
ftr-307	81	21	ed	ed	NOUN
ftr-307	81	22	.	.	PROPN
ftr-307	81	23	1999	1999	NUM
ftr-307	81	24	)	)	PUNCT
ftr-307	81	25	(	(	PUNCT
ftr-307	81	26	“	"	PUNCT
ftr-307	81	27	the	the	DET
ftr-307	81	28	exclusion	exclusion	NOUN
ftr-307	81	29	of	of	ADP
ftr-307	81	30	recoveries	recovery	NOUN
ftr-307	81	31	for	for	ADP
ftr-307	81	32	personal	personal	ADJ
ftr-307	81	33	injuries	injury	NOUN
ftr-307	81	34	and	and	CCONJ
ftr-307	81	35	wrongful	wrongful	ADJ
ftr-307	81	36	death	death	NOUN
ftr-307	81	37	is	be	AUX
ftr-307	81	38	deeply	deeply	ADV
ftr-307	81	39	entrenched	entrench	VERB
ftr-307	81	40	in	in	ADP
ftr-307	81	41	private	private	ADJ
ftr-307	81	42	tort	tort	NOUN
ftr-307	81	43	law	law	NOUN
ftr-307	81	44	,	,	PUNCT
ftr-307	81	45	and	and	CCONJ
ftr-307	81	46	juries	jury	NOUN
ftr-307	81	47	are	be	AUX
ftr-307	81	48	often	often	ADV
ftr-307	81	49	instructed	instruct	VERB
ftr-307	81	50	that	that	SCONJ
ftr-307	81	51	plaintiffs	plaintiff	NOUN
ftr-307	81	52	are	be	AUX
ftr-307	81	53	not	not	PART
ftr-307	81	54	taxed	tax	VERB
ftr-307	81	55	on	on	ADP
ftr-307	81	56	their	their	PRON
ftr-307	81	57	awards	award	NOUN
ftr-307	81	58	.	.	PUNCT
ftr-307	81	59	”	"	PUNCT
ftr-307	81	60	)	)	PUNCT
ftr-307	81	61	;	;	PUNCT
ftr-307	81	62	gregg	gregg	PROPN
ftr-307	81	63	d.	d.	PROPN
ftr-307	81	64	polsky	polsky	PROPN
ftr-307	81	65	&	&	CCONJ
ftr-307	81	66	dan	dan	PROPN
ftr-307	81	67	markel	markel	PROPN
ftr-307	81	68	,	,	PUNCT
ftr-307	81	69	taxing	tax	VERB
ftr-307	81	70	punitive	punitive	ADJ
ftr-307	81	71	damages	damage	NOUN
ftr-307	81	72	,	,	PUNCT
ftr-307	81	73	96	96	NUM
ftr-307	81	74	va	va	NOUN
ftr-307	81	75	.	.	PUNCT
ftr-307	81	76	l.	l.	PROPN
ftr-307	81	77	rev	rev	PROPN
ftr-307	81	78	.	.	PROPN
ftr-307	81	79	1295	1295	NUM
ftr-307	81	80	,	,	PUNCT
ftr-307	81	81	1345–46	1345–46	NUM
ftr-307	81	82	(	(	PUNCT
ftr-307	81	83	2010	2010	NUM
ftr-307	81	84	)	)	PUNCT
ftr-307	82	1	[	[	X
ftr-307	82	2	hereinafter	hereinafter	NOUN
ftr-307	82	3	polsky	polsky	PROPN
ftr-307	82	4	&	&	CCONJ
ftr-307	82	5	markel	markel	PROPN
ftr-307	82	6	,	,	PUNCT
ftr-307	82	7	punitive	punitive	ADJ
ftr-307	82	8	damages	damage	NOUN
ftr-307	82	9	]	]	PUNCT
ftr-307	82	10	(	(	PUNCT
ftr-307	82	11	noting	note	VERB
ftr-307	82	12	that	that	SCONJ
ftr-307	82	13	few	few	ADJ
ftr-307	82	14	courts	court	NOUN
ftr-307	82	15	instruct	instruct	VERB
ftr-307	82	16	jurors	juror	NOUN
ftr-307	82	17	that	that	SCONJ
ftr-307	82	18	defendants	defendant	NOUN
ftr-307	82	19	can	can	AUX
ftr-307	82	20	deduct	deduct	VERB
ftr-307	82	21	punitive	punitive	ADJ
ftr-307	82	22	damage	damage	NOUN
ftr-307	82	23	payments	payment	NOUN
ftr-307	82	24	,	,	PUNCT
ftr-307	82	25	and	and	CCONJ
ftr-307	82	26	arguing	argue	VERB
ftr-307	82	27	for	for	ADP
ftr-307	82	28	jury	jury	NOUN
ftr-307	82	29	-	-	PUNCT
ftr-307	82	30	awareness	awareness	NOUN
ftr-307	82	31	,	,	PUNCT
ftr-307	82	32	rather	rather	ADV
ftr-307	82	33	than	than	ADP
ftr-307	82	34	non	non	ADJ
ftr-307	82	35	-	-	ADJ
ftr-307	82	36	deductibility	deductibility	NOUN
ftr-307	82	37	of	of	ADP
ftr-307	82	38	punitive	punitive	ADJ
ftr-307	82	39	damage	damage	NOUN
ftr-307	82	40	awards	award	NOUN
ftr-307	82	41	,	,	PUNCT
ftr-307	82	42	as	as	ADP
ftr-307	82	43	the	the	DET
ftr-307	82	44	preferred	preferred	ADJ
ftr-307	82	45	solution	solution	NOUN
ftr-307	82	46	to	to	ADP
ftr-307	82	47	the	the	DET
ftr-307	82	48	perceived	perceive	VERB
ftr-307	82	49	problems	problem	NOUN
ftr-307	82	50	created	create	VERB
ftr-307	82	51	by	by	ADP
ftr-307	82	52	the	the	DET
ftr-307	82	53	lack	lack	NOUN
ftr-307	82	54	of	of	ADP
ftr-307	82	55	jury	jury	NOUN
ftr-307	82	56	awareness	awareness	NOUN
ftr-307	82	57	)	)	PUNCT
ftr-307	82	58	.	.	PUNCT
ftr-307	83	1	9	9	X
ftr-307	83	2	.	.	X
ftr-307	83	3	jury	jury	NOUN
ftr-307	83	4	awareness	awareness	NOUN
ftr-307	83	5	is	be	AUX
ftr-307	83	6	critical	critical	ADJ
ftr-307	83	7	to	to	ADP
ftr-307	83	8	this	this	DET
ftr-307	83	9	proposal	proposal	NOUN
ftr-307	83	10	not	not	PART
ftr-307	83	11	only	only	ADV
ftr-307	83	12	for	for	ADP
ftr-307	83	13	those	those	DET
ftr-307	83	14	few	few	ADJ
ftr-307	83	15	cases	case	NOUN
ftr-307	83	16	that	that	PRON
ftr-307	83	17	actually	actually	ADV
ftr-307	83	18	go	go	VERB
ftr-307	83	19	to	to	ADP
ftr-307	83	20	the	the	DET
ftr-307	83	21	jury	jury	NOUN
ftr-307	83	22	,	,	PUNCT
ftr-307	83	23	but	but	CCONJ
ftr-307	83	24	for	for	ADP
ftr-307	83	25	the	the	DET
ftr-307	83	26	influence	influence	NOUN
ftr-307	83	27	on	on	ADP
ftr-307	83	28	parties	party	NOUN
ftr-307	83	29	’	’	PART
ftr-307	83	30	settlement	settlement	NOUN
ftr-307	83	31	negotiations	negotiation	NOUN
ftr-307	83	32	.	.	PUNCT
ftr-307	84	1	see	see	VERB
ftr-307	84	2	,	,	PUNCT
ftr-307	84	3	e.g.	e.g.	ADV
ftr-307	84	4	,	,	PUNCT
ftr-307	84	5	david	david	PROPN
ftr-307	84	6	benjamin	benjamin	PROPN
ftr-307	84	7	oppenheimer	oppenheimer	PROPN
ftr-307	84	8	,	,	PUNCT
ftr-307	84	9	verdicts	verdict	NOUN
ftr-307	84	10	matter	matter	VERB
ftr-307	84	11	:	:	PUNCT
ftr-307	84	12	an	an	DET
ftr-307	84	13	empirical	empirical	ADJ
ftr-307	84	14	study	study	NOUN
ftr-307	84	15	of	of	ADP
ftr-307	84	16	california	california	PROPN
ftr-307	84	17	employment	employment	NOUN
ftr-307	84	18	discrimination	discrimination	NOUN
ftr-307	84	19	and	and	CCONJ
ftr-307	84	20	wrongful	wrongful	ADJ
ftr-307	84	21	discharge	discharge	NOUN
ftr-307	84	22	jury	jury	NOUN
ftr-307	84	23	verdicts	verdict	NOUN
ftr-307	84	24	reveals	reveal	VERB
ftr-307	84	25	low	low	ADJ
ftr-307	84	26	success	success	NOUN
ftr-307	84	27	rates	rate	NOUN
ftr-307	84	28	for	for	ADP
ftr-307	84	29	women	woman	NOUN
ftr-307	84	30	and	and	CCONJ
ftr-307	84	31	minorities	minority	NOUN
ftr-307	84	32	,	,	PUNCT
ftr-307	84	33	37	37	NUM
ftr-307	84	34	u.c	u.c	PROPN
ftr-307	84	35	.	.	PROPN
ftr-307	85	1	davis	davis	PROPN
ftr-307	85	2	l.	l.	PROPN
ftr-307	85	3	rev	rev	PROPN
ftr-307	85	4	.	.	PROPN
ftr-307	85	5	511	511	NUM
ftr-307	85	6	,	,	PUNCT
ftr-307	85	7	513	513	NUM
ftr-307	85	8	(	(	PUNCT
ftr-307	85	9	2003	2003	NUM
ftr-307	85	10	)	)	PUNCT
ftr-307	86	1	[	[	X
ftr-307	86	2	hereinafter	hereinafter	NOUN
ftr-307	86	3	oppenheimer	oppenheimer	PROPN
ftr-307	86	4	,	,	PUNCT
ftr-307	86	5	verdicts	verdict	NOUN
ftr-307	86	6	matter	matter	VERB
ftr-307	86	7	]	]	X
ftr-307	86	8	(	(	PUNCT
ftr-307	86	9	“	"	PUNCT
ftr-307	86	10	verdicts	verdict	NOUN
ftr-307	86	11	matter	matter	VERB
ftr-307	86	12	.	.	PUNCT
ftr-307	86	13	.	.	PUNCT
ftr-307	86	14	.	.	PUNCT
ftr-307	87	1	not	not	PART
ftr-307	87	2	only	only	ADV
ftr-307	87	3	to	to	ADP
ftr-307	87	4	the	the	DET
ftr-307	87	5	parties	party	NOUN
ftr-307	87	6	and	and	CCONJ
ftr-307	87	7	their	their	PRON
ftr-307	87	8	counsel	counsel	NOUN
ftr-307	87	9	in	in	ADP
ftr-307	87	10	those	those	DET
ftr-307	87	11	few	few	ADJ
ftr-307	87	12	cases	case	NOUN
ftr-307	87	13	where	where	SCONJ
ftr-307	87	14	verdicts	verdict	NOUN
ftr-307	87	15	are	be	AUX
ftr-307	87	16	rendered	render	VERB
ftr-307	87	17	,	,	PUNCT
ftr-307	87	18	but	but	CCONJ
ftr-307	87	19	also	also	ADV
ftr-307	87	20	to	to	ADP
ftr-307	87	21	public	public	ADJ
ftr-307	87	22	policy	policy	NOUN
ftr-307	87	23	makers	maker	NOUN
ftr-307	87	24	and	and	CCONJ
ftr-307	87	25	lawyers	lawyer	NOUN
ftr-307	87	26	evaluating	evaluate	VERB
ftr-307	87	27	that	that	SCONJ
ftr-307	87	28	vast	vast	ADJ
ftr-307	87	29	majority	majority	NOUN
ftr-307	87	30	of	of	ADP
ftr-307	87	31	cases	case	NOUN
ftr-307	87	32	that	that	PRON
ftr-307	87	33	never	never	ADV
ftr-307	87	34	go	go	VERB
ftr-307	87	35	to	to	ADP
ftr-307	87	36	trial	trial	NOUN
ftr-307	87	37	.	.	PUNCT
ftr-307	87	38	.	.	PUNCT
ftr-307	87	39	.	.	PUNCT
ftr-307	87	40	.	.	PUNCT
ftr-307	88	1	stories	story	NOUN
ftr-307	88	2	about	about	ADP
ftr-307	88	3	jury	jury	NOUN
ftr-307	88	4	verdicts	verdict	NOUN
ftr-307	88	5	can	can	AUX
ftr-307	88	6	have	have	VERB
ftr-307	88	7	a	a	DET
ftr-307	88	8	profound	profound	ADJ
ftr-307	88	9	effect	effect	NOUN
ftr-307	88	10	on	on	ADP
ftr-307	88	11	public	public	ADJ
ftr-307	88	12	opinion	opinion	NOUN
ftr-307	88	13	and	and	CCONJ
ftr-307	88	14	public	public	ADJ
ftr-307	88	15	policy	policy	NOUN
ftr-307	88	16	.	.	PUNCT
ftr-307	88	17	”	"	PUNCT
ftr-307	88	18	)	)	PUNCT
ftr-307	88	19	.	.	PUNCT
ftr-307	89	1	2013	2013	NUM
ftr-307	89	2	]	]	PUNCT
ftr-307	89	3	taxing	tax	VERB
ftr-307	89	4	anxiety	anxiety	NOUN
ftr-307	89	5	81	81	NUM
ftr-307	89	6	all	all	DET
ftr-307	89	7	settlement	settlement	NOUN
ftr-307	89	8	components	component	NOUN
ftr-307	89	9	are	be	AUX
ftr-307	89	10	taxed	tax	VERB
ftr-307	89	11	the	the	DET
ftr-307	89	12	same	same	ADJ
ftr-307	89	13	.	.	PUNCT
ftr-307	90	1	jury	jury	NOUN
ftr-307	90	2	tax	tax	NOUN
ftr-307	90	3	awareness	awareness	NOUN
ftr-307	90	4	is	be	AUX
ftr-307	90	5	critical	critical	ADJ
ftr-307	90	6	to	to	ADP
ftr-307	90	7	the	the	DET
ftr-307	90	8	proposal	proposal	NOUN
ftr-307	90	9	because	because	SCONJ
ftr-307	90	10	it	it	PRON
ftr-307	90	11	permits	permit	VERB
ftr-307	90	12	the	the	DET
ftr-307	90	13	jury	jury	NOUN
ftr-307	90	14	to	to	PART
ftr-307	90	15	provide	provide	VERB
ftr-307	90	16	the	the	DET
ftr-307	90	17	intended	intend	VERB
ftr-307	90	18	(	(	PUNCT
ftr-307	90	19	after	after	ADP
ftr-307	90	20	-	-	PUNCT
ftr-307	90	21	tax	tax	NOUN
ftr-307	90	22	)	)	PUNCT
ftr-307	90	23	compensation	compensation	NOUN
ftr-307	90	24	,	,	PUNCT
ftr-307	90	25	and	and	CCONJ
ftr-307	90	26	also	also	ADV
ftr-307	90	27	because	because	SCONJ
ftr-307	90	28	only	only	ADV
ftr-307	90	29	by	by	ADP
ftr-307	90	30	assuming	assume	VERB
ftr-307	90	31	an	an	DET
ftr-307	90	32	informed	informed	ADJ
ftr-307	90	33	jury	jury	NOUN
ftr-307	90	34	will	will	AUX
ftr-307	90	35	parties	party	NOUN
ftr-307	90	36	be	be	AUX
ftr-307	90	37	on	on	ADP
ftr-307	90	38	equal	equal	ADJ
ftr-307	90	39	footing	footing	NOUN
ftr-307	90	40	for	for	ADP
ftr-307	90	41	settlement	settlement	NOUN
ftr-307	90	42	negotiations	negotiation	NOUN
ftr-307	90	43	.	.	PUNCT
ftr-307	91	1	and	and	CCONJ
ftr-307	91	2	because	because	SCONJ
ftr-307	91	3	my	my	PRON
ftr-307	91	4	policy	policy	NOUN
ftr-307	91	5	,	,	PUNCT
ftr-307	91	6	unlike	unlike	ADP
ftr-307	91	7	the	the	DET
ftr-307	91	8	aba	aba	PROPN
ftr-307	91	9	and	and	CCONJ
ftr-307	91	10	nta	nta	PROPN
ftr-307	91	11	suggestions	suggestion	NOUN
ftr-307	91	12	,	,	PUNCT
ftr-307	91	13	provides	provide	VERB
ftr-307	91	14	no	no	DET
ftr-307	91	15	incentive	incentive	NOUN
ftr-307	91	16	to	to	PART
ftr-307	91	17	make	make	VERB
ftr-307	91	18	specious	specious	ADJ
ftr-307	91	19	claims	claim	NOUN
ftr-307	91	20	of	of	ADP
ftr-307	91	21	emotional	emotional	ADJ
ftr-307	91	22	distress	distress	NOUN
ftr-307	91	23	,	,	PUNCT
ftr-307	91	24	it	it	PRON
ftr-307	91	25	does	do	AUX
ftr-307	91	26	not	not	PART
ftr-307	91	27	risk	risk	VERB
ftr-307	91	28	increasing	increase	VERB
ftr-307	91	29	societal	societal	ADJ
ftr-307	91	30	skepticism	skepticism	NOUN
ftr-307	91	31	of	of	ADP
ftr-307	91	32	mental	mental	ADJ
ftr-307	91	33	illness	illness	NOUN
ftr-307	91	34	.	.	PUNCT
ftr-307	92	1	finally	finally	ADV
ftr-307	92	2	,	,	PUNCT
ftr-307	92	3	and	and	CCONJ
ftr-307	92	4	not	not	PART
ftr-307	92	5	of	of	ADP
ftr-307	92	6	least	least	ADJ
ftr-307	92	7	importance	importance	NOUN
ftr-307	92	8	,	,	PUNCT
ftr-307	92	9	the	the	DET
ftr-307	92	10	tax	tax	NOUN
ftr-307	92	11	preference	preference	NOUN
ftr-307	92	12	for	for	ADP
ftr-307	92	13	physical	physical	ADJ
ftr-307	92	14	injuries	injury	NOUN
ftr-307	92	15	has	have	VERB
ftr-307	92	16	a	a	DET
ftr-307	92	17	gendered	gendere	VERB
ftr-307	92	18	component	component	NOUN
ftr-307	92	19	:	:	PUNCT
ftr-307	92	20	men	man	NOUN
ftr-307	92	21	,	,	PUNCT
ftr-307	92	22	more	more	ADJ
ftr-307	92	23	than	than	ADP
ftr-307	92	24	women	woman	NOUN
ftr-307	92	25	,	,	PUNCT
ftr-307	92	26	recover	recover	VERB
ftr-307	92	27	damages	damage	NOUN
ftr-307	92	28	from	from	ADP
ftr-307	92	29	physical	physical	ADJ
ftr-307	92	30	injury	injury	NOUN
ftr-307	92	31	,	,	PUNCT
ftr-307	92	32	and	and	CCONJ
ftr-307	92	33	therefore	therefore	ADV
ftr-307	92	34	men	man	NOUN
ftr-307	92	35	,	,	PUNCT
ftr-307	92	36	more	more	ADJ
ftr-307	92	37	than	than	ADP
ftr-307	92	38	women	woman	NOUN
ftr-307	92	39	,	,	PUNCT
ftr-307	92	40	benefit	benefit	VERB
ftr-307	92	41	from	from	ADP
ftr-307	92	42	the	the	DET
ftr-307	92	43	tax	tax	NOUN
ftr-307	92	44	rule	rule	NOUN
ftr-307	92	45	in	in	ADP
ftr-307	92	46	its	its	PRON
ftr-307	92	47	current	current	ADJ
ftr-307	92	48	form.10	form.10	NOUN
ftr-307	92	49	by	by	ADP
ftr-307	92	50	taxing	tax	VERB
ftr-307	92	51	damages	damage	NOUN
ftr-307	92	52	for	for	ADP
ftr-307	92	53	physical	physical	ADJ
ftr-307	92	54	injury	injury	NOUN
ftr-307	92	55	just	just	ADV
ftr-307	92	56	as	as	SCONJ
ftr-307	92	57	we	we	PRON
ftr-307	92	58	tax	tax	VERB
ftr-307	92	59	damages	damage	NOUN
ftr-307	92	60	for	for	ADP
ftr-307	92	61	nonphysical	nonphysical	ADJ
ftr-307	92	62	injury	injury	NOUN
ftr-307	92	63	,	,	PUNCT
ftr-307	92	64	we	we	PRON
ftr-307	92	65	lessen	lessen	VERB
ftr-307	92	66	the	the	DET
ftr-307	92	67	significance	significance	NOUN
ftr-307	92	68	of	of	ADP
ftr-307	92	69	this	this	DET
ftr-307	92	70	gendered	gendere	VERB
ftr-307	92	71	distinction	distinction	NOUN
ftr-307	92	72	.	.	PUNCT
ftr-307	93	1	part	part	NOUN
ftr-307	93	2	ii	ii	PROPN
ftr-307	93	3	of	of	ADP
ftr-307	93	4	this	this	DET
ftr-307	93	5	article	article	NOUN
ftr-307	93	6	sets	set	VERB
ftr-307	93	7	the	the	DET
ftr-307	93	8	stage	stage	NOUN
ftr-307	93	9	by	by	ADP
ftr-307	93	10	describing	describe	VERB
ftr-307	93	11	the	the	DET
ftr-307	93	12	evolution	evolution	NOUN
ftr-307	93	13	of	of	ADP
ftr-307	93	14	section	section	NOUN
ftr-307	93	15	104(a	104(a	PROPN
ftr-307	93	16	)	)	PUNCT
ftr-307	93	17	and	and	CCONJ
ftr-307	93	18	the	the	DET
ftr-307	93	19	taxation	taxation	NOUN
ftr-307	93	20	of	of	ADP
ftr-307	93	21	damages	damage	NOUN
ftr-307	93	22	.	.	PUNCT
ftr-307	94	1	in	in	ADP
ftr-307	94	2	part	part	PROPN
ftr-307	94	3	iii	iii	NOUN
ftr-307	94	4	,	,	PUNCT
ftr-307	94	5	the	the	DET
ftr-307	94	6	article	article	NOUN
ftr-307	94	7	turns	turn	VERB
ftr-307	94	8	to	to	ADP
ftr-307	94	9	a	a	DET
ftr-307	94	10	comprehensive	comprehensive	ADJ
ftr-307	94	11	,	,	PUNCT
ftr-307	94	12	to	to	ADP
ftr-307	94	13	-	-	PUNCT
ftr-307	94	14	date	date	NOUN
ftr-307	94	15	discussion	discussion	NOUN
ftr-307	94	16	of	of	ADP
ftr-307	94	17	how	how	SCONJ
ftr-307	94	18	courts	court	NOUN
ftr-307	94	19	are	be	AUX
ftr-307	94	20	treating	treat	VERB
ftr-307	94	21	disputes	dispute	NOUN
ftr-307	94	22	about	about	ADP
ftr-307	94	23	damages	damage	NOUN
ftr-307	94	24	.	.	PUNCT
ftr-307	95	1	parts	part	NOUN
ftr-307	95	2	iv	iv	X
ftr-307	95	3	and	and	CCONJ
ftr-307	95	4	v	v	X
ftr-307	95	5	discuss	discuss	VERB
ftr-307	95	6	the	the	DET
ftr-307	95	7	possible	possible	ADJ
ftr-307	95	8	solutions	solution	NOUN
ftr-307	95	9	:	:	PUNCT
ftr-307	95	10	part	part	NOUN
ftr-307	95	11	iv	iv	NUM
ftr-307	95	12	explains	explain	VERB
ftr-307	95	13	the	the	DET
ftr-307	95	14	nta	nta	NOUN
ftr-307	95	15	and	and	CCONJ
ftr-307	95	16	the	the	DET
ftr-307	95	17	aba	aba	PROPN
ftr-307	95	18	position	position	NOUN
ftr-307	95	19	—	—	PUNCT
ftr-307	95	20	achieving	achieve	VERB
ftr-307	95	21	parity	parity	NOUN
ftr-307	95	22	by	by	ADP
ftr-307	95	23	expanding	expand	VERB
ftr-307	95	24	the	the	DET
ftr-307	95	25	exclusion	exclusion	NOUN
ftr-307	95	26	;	;	PUNCT
ftr-307	95	27	and	and	CCONJ
ftr-307	95	28	part	part	NOUN
ftr-307	95	29	v	v	NOUN
ftr-307	95	30	explains	explain	VERB
ftr-307	95	31	the	the	DET
ftr-307	95	32	full	full	ADJ
ftr-307	95	33	inclusion	inclusion	NOUN
ftr-307	95	34	proposal	proposal	NOUN
ftr-307	95	35	—	—	PUNCT
ftr-307	95	36	achieving	achieve	VERB
ftr-307	95	37	parity	parity	NOUN
ftr-307	95	38	by	by	ADP
ftr-307	95	39	eliminating	eliminate	VERB
ftr-307	95	40	the	the	DET
ftr-307	95	41	exclusion	exclusion	NOUN
ftr-307	95	42	—	—	PUNCT
ftr-307	95	43	and	and	CCONJ
ftr-307	95	44	explains	explain	VERB
ftr-307	95	45	why	why	SCONJ
ftr-307	95	46	full	full	ADJ
ftr-307	95	47	inclusion	inclusion	NOUN
ftr-307	95	48	is	be	AUX
ftr-307	95	49	the	the	DET
ftr-307	95	50	better	well	ADJ
ftr-307	95	51	solution	solution	NOUN
ftr-307	95	52	.	.	PUNCT
ftr-307	96	1	part	part	NOUN
ftr-307	96	2	vi	vi	PROPN
ftr-307	96	3	concludes	conclude	VERB
ftr-307	96	4	.	.	PUNCT
ftr-307	97	1	ii	ii	X
ftr-307	97	2	.	.	PUNCT
ftr-307	98	1	a	a	DET
ftr-307	98	2	long	long	ADJ
ftr-307	98	3	(	(	PUNCT
ftr-307	98	4	but	but	CCONJ
ftr-307	98	5	not	not	PART
ftr-307	98	6	so	so	ADV
ftr-307	98	7	winding	wind	VERB
ftr-307	98	8	)	)	PUNCT
ftr-307	98	9	road	road	NOUN
ftr-307	98	10	:	:	PUNCT
ftr-307	98	11	section	section	NOUN
ftr-307	98	12	104(a	104(a	PROPN
ftr-307	98	13	)	)	PUNCT
ftr-307	98	14	section	section	NOUN
ftr-307	98	15	104	104	NUM
ftr-307	98	16	provides	provide	VERB
ftr-307	98	17	an	an	DET
ftr-307	98	18	exclusion	exclusion	NOUN
ftr-307	98	19	from	from	ADP
ftr-307	98	20	gross	gross	ADJ
ftr-307	98	21	income.11	income.11	NOUN
ftr-307	98	22	the	the	DET
ftr-307	98	23	exclusion	exclusion	NOUN
ftr-307	98	24	is	be	AUX
ftr-307	98	25	best	well	ADV
ftr-307	98	26	understood	understand	VERB
ftr-307	98	27	in	in	ADP
ftr-307	98	28	the	the	DET
ftr-307	98	29	context	context	NOUN
ftr-307	98	30	of	of	ADP
ftr-307	98	31	what	what	PRON
ftr-307	98	32	is	be	AUX
ftr-307	98	33	included	include	VERB
ftr-307	98	34	in	in	ADP
ftr-307	98	35	income	income	NOUN
ftr-307	98	36	in	in	ADP
ftr-307	98	37	the	the	DET
ftr-307	98	38	first	first	ADJ
ftr-307	98	39	instance	instance	NOUN
ftr-307	98	40	.	.	PUNCT
ftr-307	99	1	early	early	ADV
ftr-307	99	2	in	in	ADP
ftr-307	99	3	our	our	PRON
ftr-307	99	4	income	income	NOUN
ftr-307	99	5	tax	tax	NOUN
ftr-307	99	6	evolution	evolution	NOUN
ftr-307	99	7	,	,	PUNCT
ftr-307	99	8	the	the	DET
ftr-307	99	9	construction	construction	NOUN
ftr-307	99	10	of	of	ADP
ftr-307	99	11	income	income	NOUN
ftr-307	99	12	was	be	AUX
ftr-307	99	13	narrow	narrow	ADJ
ftr-307	99	14	—	—	PUNCT
ftr-307	99	15	income	income	NOUN
ftr-307	99	16	was	be	AUX
ftr-307	99	17	thought	think	VERB
ftr-307	99	18	of	of	ADP
ftr-307	99	19	as	as	SCONJ
ftr-307	99	20	gains	gain	NOUN
ftr-307	99	21	derived	derive	VERB
ftr-307	99	22	from	from	ADP
ftr-307	99	23	capital	capital	NOUN
ftr-307	99	24	or	or	CCONJ
ftr-307	99	25	labor	labor	NOUN
ftr-307	99	26	,	,	PUNCT
ftr-307	99	27	or	or	CCONJ
ftr-307	99	28	both	both	DET
ftr-307	99	29	combined.12	combined.12	NOUN
ftr-307	99	30	workers	worker	NOUN
ftr-307	99	31	were	be	AUX
ftr-307	99	32	taxed	tax	VERB
ftr-307	99	33	on	on	ADP
ftr-307	99	34	their	their	PRON
ftr-307	99	35	salaries	salary	NOUN
ftr-307	99	36	,	,	PUNCT
ftr-307	99	37	and	and	CCONJ
ftr-307	99	38	capitalists	capitalist	NOUN
ftr-307	99	39	were	be	AUX
ftr-307	99	40	taxed	tax	VERB
ftr-307	99	41	on	on	ADP
ftr-307	99	42	the	the	DET
ftr-307	99	43	gains	gain	NOUN
ftr-307	99	44	they	they	PRON
ftr-307	99	45	made	make	VERB
ftr-307	99	46	from	from	ADP
ftr-307	99	47	their	their	PRON
ftr-307	99	48	capital	capital	NOUN
ftr-307	99	49	.	.	PUNCT
ftr-307	100	1	that	that	SCONJ
ftr-307	100	2	early	early	ADJ
ftr-307	100	3	construction	construction	NOUN
ftr-307	100	4	proved	prove	VERB
ftr-307	100	5	too	too	ADV
ftr-307	100	6	narrow	narrow	ADJ
ftr-307	100	7	,	,	PUNCT
ftr-307	100	8	and	and	CCONJ
ftr-307	100	9	over	over	ADP
ftr-307	100	10	time	time	NOUN
ftr-307	100	11	gave	give	VERB
ftr-307	100	12	way	way	NOUN
ftr-307	100	13	to	to	ADP
ftr-307	100	14	our	our	PRON
ftr-307	100	15	current	current	ADJ
ftr-307	100	16	understanding	understanding	NOUN
ftr-307	100	17	of	of	ADP
ftr-307	100	18	“	"	PUNCT
ftr-307	100	19	income	income	NOUN
ftr-307	100	20	”	"	PUNCT
ftr-307	100	21	—	—	PUNCT
ftr-307	100	22	a	a	DET
ftr-307	100	23	broad	broad	ADJ
ftr-307	100	24	and	and	CCONJ
ftr-307	100	25	flexible	flexible	ADJ
ftr-307	100	26	concept.13	concept.13	PROPN
ftr-307	100	27	income	income	NOUN
ftr-307	100	28	is	be	AUX
ftr-307	100	29	any	any	DET
ftr-307	100	30	accession	accession	NOUN
ftr-307	100	31	to	to	ADP
ftr-307	100	32	wealth	wealth	NOUN
ftr-307	100	33	,	,	PUNCT
ftr-307	100	34	clearly	clearly	ADV
ftr-307	100	35	realized	realize	VERB
ftr-307	100	36	,	,	PUNCT
ftr-307	100	37	over	over	ADP
ftr-307	100	38	which	which	PRON
ftr-307	100	39	the	the	DET
ftr-307	100	40	taxpayer	taxpayer	NOUN
ftr-307	100	41	has	have	AUX
ftr-307	100	42	complete	complete	ADJ
ftr-307	100	43	dominion.14	dominion.14	NOUN
ftr-307	100	44	this	this	DET
ftr-307	100	45	very	very	ADV
ftr-307	100	46	broad	broad	ADJ
ftr-307	100	47	understanding	understanding	NOUN
ftr-307	100	48	of	of	ADP
ftr-307	100	49	income	income	NOUN
ftr-307	100	50	encompasses	encompass	VERB
ftr-307	100	51	salaries	salary	NOUN
ftr-307	100	52	and	and	CCONJ
ftr-307	100	53	gains	gain	NOUN
ftr-307	100	54	from	from	ADP
ftr-307	100	55	the	the	DET
ftr-307	100	56	use	use	NOUN
ftr-307	100	57	of	of	ADP
ftr-307	100	58	capital	capital	NOUN
ftr-307	100	59	,	,	PUNCT
ftr-307	100	60	of	of	ADP
ftr-307	100	61	course	course	NOUN
ftr-307	100	62	,	,	PUNCT
ftr-307	100	63	but	but	CCONJ
ftr-307	100	64	it	it	PRON
ftr-307	100	65	also	also	ADV
ftr-307	100	66	includes	include	VERB
ftr-307	100	67	things	thing	NOUN
ftr-307	100	68	like	like	ADP
ftr-307	100	69	10	10	NUM
ftr-307	100	70	.	.	PUNCT
ftr-307	101	1	it	it	PRON
ftr-307	101	2	is	be	AUX
ftr-307	101	3	true	true	ADJ
ftr-307	101	4	that	that	SCONJ
ftr-307	101	5	the	the	DET
ftr-307	101	6	nta	nta	PROPN
ftr-307	101	7	/	/	SYM
ftr-307	101	8	aba	aba	PROPN
ftr-307	101	9	proposals	proposal	NOUN
ftr-307	101	10	also	also	ADV
ftr-307	101	11	lessen	lessen	VERB
ftr-307	101	12	this	this	DET
ftr-307	101	13	gendered	gendere	VERB
ftr-307	101	14	component	component	NOUN
ftr-307	101	15	.	.	PUNCT
ftr-307	102	1	for	for	ADP
ftr-307	102	2	the	the	DET
ftr-307	102	3	reasons	reason	NOUN
ftr-307	102	4	discussed	discuss	VERB
ftr-307	102	5	in	in	ADP
ftr-307	102	6	this	this	DET
ftr-307	102	7	article	article	NOUN
ftr-307	102	8	,	,	PUNCT
ftr-307	102	9	however	however	ADV
ftr-307	102	10	,	,	PUNCT
ftr-307	102	11	i	i	PRON
ftr-307	102	12	think	think	VERB
ftr-307	102	13	my	my	PRON
ftr-307	102	14	solution	solution	NOUN
ftr-307	102	15	is	be	AUX
ftr-307	102	16	more	more	ADV
ftr-307	102	17	sound	sound	ADJ
ftr-307	102	18	.	.	PUNCT
ftr-307	103	1	11	11	NUM
ftr-307	103	2	.	.	PUNCT
ftr-307	103	3	i.r.c	i.r.c	NOUN
ftr-307	103	4	.	.	PUNCT
ftr-307	104	1	§	§	PROPN
ftr-307	104	2	104(a)(2	104(a)(2	NUM
ftr-307	104	3	)	)	PUNCT
ftr-307	104	4	.	.	PUNCT
ftr-307	105	1	12	12	NUM
ftr-307	105	2	.	.	PUNCT
ftr-307	106	1	eisner	eisner	PROPN
ftr-307	106	2	v.	v.	PROPN
ftr-307	106	3	macomber	macomber	PROPN
ftr-307	106	4	,	,	PUNCT
ftr-307	106	5	252	252	NUM
ftr-307	106	6	u.s	u.s	PROPN
ftr-307	106	7	.	.	PROPN
ftr-307	106	8	189	189	NUM
ftr-307	106	9	,	,	PUNCT
ftr-307	106	10	193	193	NUM
ftr-307	106	11	(	(	PUNCT
ftr-307	106	12	1920	1920	NUM
ftr-307	106	13	)	)	PUNCT
ftr-307	106	14	.	.	PUNCT
ftr-307	107	1	13	13	NUM
ftr-307	107	2	.	.	X
ftr-307	108	1	e.g.	e.g.	ADV
ftr-307	108	2	,	,	PUNCT
ftr-307	108	3	joseph	joseph	PROPN
ftr-307	108	4	j.	j.	PROPN
ftr-307	108	5	thorndike	thorndike	PROPN
ftr-307	108	6	,	,	PUNCT
ftr-307	108	7	the	the	DET
ftr-307	108	8	fiscal	fiscal	ADJ
ftr-307	108	9	revolution	revolution	NOUN
ftr-307	108	10	and	and	CCONJ
ftr-307	108	11	taxation	taxation	NOUN
ftr-307	108	12	:	:	PUNCT
ftr-307	108	13	the	the	DET
ftr-307	108	14	rise	rise	NOUN
ftr-307	108	15	of	of	ADP
ftr-307	108	16	compensatory	compensatory	ADJ
ftr-307	108	17	taxation	taxation	NOUN
ftr-307	108	18	,	,	PUNCT
ftr-307	108	19	1929	1929	NUM
ftr-307	108	20	-	-	SYM
ftr-307	108	21	1938	1938	NUM
ftr-307	108	22	,	,	PUNCT
ftr-307	108	23	73	73	NUM
ftr-307	108	24	law	law	NOUN
ftr-307	108	25	&	&	CCONJ
ftr-307	108	26	contemp	contemp	NOUN
ftr-307	108	27	.	.	PUNCT
ftr-307	109	1	probs	prob	NOUN
ftr-307	109	2	.	.	PUNCT
ftr-307	110	1	95	95	NUM
ftr-307	110	2	,	,	PUNCT
ftr-307	110	3	96	96	NUM
ftr-307	110	4	(	(	PUNCT
ftr-307	110	5	2010	2010	NUM
ftr-307	110	6	)	)	PUNCT
ftr-307	111	1	(	(	PUNCT
ftr-307	111	2	referring	refer	VERB
ftr-307	111	3	to	to	ADP
ftr-307	111	4	the	the	DET
ftr-307	111	5	modern	modern	ADJ
ftr-307	111	6	income	income	NOUN
ftr-307	111	7	tax	tax	NOUN
ftr-307	111	8	as	as	ADP
ftr-307	111	9	a	a	DET
ftr-307	111	10	“	"	PUNCT
ftr-307	111	11	broad	broad	ADV
ftr-307	111	12	-	-	PUNCT
ftr-307	111	13	based	base	VERB
ftr-307	111	14	,	,	PUNCT
ftr-307	111	15	flexible	flexible	ADJ
ftr-307	111	16	revenue	revenue	NOUN
ftr-307	111	17	instrument	instrument	NOUN
ftr-307	111	18	”	"	PUNCT
ftr-307	111	19	)	)	PUNCT
ftr-307	111	20	.	.	PUNCT
ftr-307	112	1	14	14	NUM
ftr-307	112	2	.	.	PUNCT
ftr-307	113	1	commissioner	commissioner	PROPN
ftr-307	113	2	v.	v.	PROPN
ftr-307	113	3	glenshaw	glenshaw	PROPN
ftr-307	113	4	glass	glass	PROPN
ftr-307	113	5	co.	co.	PROPN
ftr-307	113	6	,	,	PUNCT
ftr-307	113	7	348	348	NUM
ftr-307	113	8	u.s	u.s	PROPN
ftr-307	113	9	.	.	PROPN
ftr-307	113	10	426	426	NUM
ftr-307	113	11	,	,	PUNCT
ftr-307	113	12	429	429	NUM
ftr-307	113	13	,	,	PUNCT
ftr-307	113	14	431	431	NUM
ftr-307	113	15	(	(	PUNCT
ftr-307	113	16	1955	1955	NUM
ftr-307	113	17	)	)	PUNCT
ftr-307	113	18	.	.	PUNCT
ftr-307	114	1	82	82	NUM
ftr-307	114	2	florida	florida	PROPN
ftr-307	114	3	tax	tax	NOUN
ftr-307	114	4	review	review	NOUN
ftr-307	114	5	[	[	X
ftr-307	114	6	vol	vol	NOUN
ftr-307	114	7	.	.	PUNCT
ftr-307	115	1	14:3	14:3	NUM
ftr-307	115	2	prizes	prize	NOUN
ftr-307	115	3	,	,	PUNCT
ftr-307	115	4	lottery	lottery	NOUN
ftr-307	115	5	winnings	winning	NOUN
ftr-307	115	6	,	,	PUNCT
ftr-307	115	7	and	and	CCONJ
ftr-307	115	8	even	even	ADV
ftr-307	115	9	the	the	DET
ftr-307	115	10	value	value	NOUN
ftr-307	115	11	of	of	ADP
ftr-307	115	12	record	record	NOUN
ftr-307	115	13	-	-	PUNCT
ftr-307	115	14	breaking	break	VERB
ftr-307	115	15	home	home	NOUN
ftr-307	115	16	run	run	NOUN
ftr-307	115	17	baseballs	baseball	NOUN
ftr-307	115	18	caught	catch	VERB
ftr-307	115	19	by	by	ADP
ftr-307	115	20	fans.15	fans.15	VERB
ftr-307	115	21	this	this	DET
ftr-307	115	22	understanding	understanding	NOUN
ftr-307	115	23	of	of	ADP
ftr-307	115	24	income	income	NOUN
ftr-307	115	25	amplifies	amplify	VERB
ftr-307	115	26	the	the	DET
ftr-307	115	27	code	code	NOUN
ftr-307	115	28	’s	’s	PART
ftr-307	115	29	cursory	cursory	NOUN
ftr-307	115	30	definition	definition	NOUN
ftr-307	115	31	:	:	PUNCT
ftr-307	115	32	“	"	PUNCT
ftr-307	115	33	gross	gross	ADJ
ftr-307	115	34	income	income	NOUN
ftr-307	115	35	means	mean	VERB
ftr-307	115	36	all	all	DET
ftr-307	115	37	income	income	NOUN
ftr-307	115	38	from	from	ADP
ftr-307	115	39	whatever	whatever	DET
ftr-307	115	40	source	source	NOUN
ftr-307	115	41	derived	derive	VERB
ftr-307	115	42	.	.	PUNCT
ftr-307	116	1	”16	”16	NOUN
ftr-307	116	2	despite	despite	SCONJ
ftr-307	116	3	the	the	DET
ftr-307	116	4	brevity	brevity	NOUN
ftr-307	117	1	,	,	PUNCT
ftr-307	117	2	the	the	DET
ftr-307	117	3	court	court	NOUN
ftr-307	117	4	frequently	frequently	ADV
ftr-307	117	5	tells	tell	VERB
ftr-307	117	6	us	we	PRON
ftr-307	117	7	that	that	SCONJ
ftr-307	117	8	by	by	ADP
ftr-307	117	9	this	this	DET
ftr-307	117	10	definition	definition	NOUN
ftr-307	117	11	,	,	PUNCT
ftr-307	117	12	congress	congress	PROPN
ftr-307	117	13	intended	intend	VERB
ftr-307	117	14	to	to	PART
ftr-307	117	15	exercise	exercise	VERB
ftr-307	117	16	the	the	DET
ftr-307	117	17	full	full	ADJ
ftr-307	117	18	extent	extent	NOUN
ftr-307	117	19	of	of	ADP
ftr-307	117	20	its	its	PRON
ftr-307	117	21	constitutional	constitutional	ADJ
ftr-307	117	22	authority	authority	NOUN
ftr-307	117	23	to	to	PART
ftr-307	117	24	tax	tax	VERB
ftr-307	117	25	income.17	income.17	NOUN
ftr-307	117	26	in	in	ADP
ftr-307	117	27	short	short	ADJ
ftr-307	117	28	,	,	PUNCT
ftr-307	117	29	it	it	PRON
ftr-307	117	30	is	be	AUX
ftr-307	117	31	taxable	taxable	ADJ
ftr-307	117	32	unless	unless	SCONJ
ftr-307	117	33	congress	congress	PROPN
ftr-307	117	34	says	say	VERB
ftr-307	117	35	it	it	PRON
ftr-307	117	36	is	be	AUX
ftr-307	117	37	not.18	not.18	ADJ
ftr-307	117	38	monetary	monetary	ADJ
ftr-307	117	39	recoveries	recovery	NOUN
ftr-307	117	40	from	from	ADP
ftr-307	117	41	lawsuits	lawsuit	NOUN
ftr-307	117	42	and	and	CCONJ
ftr-307	117	43	settlements	settlement	NOUN
ftr-307	117	44	that	that	PRON
ftr-307	117	45	do	do	AUX
ftr-307	117	46	not	not	PART
ftr-307	117	47	relate	relate	VERB
ftr-307	117	48	to	to	ADP
ftr-307	117	49	physical	physical	ADJ
ftr-307	117	50	injury	injury	NOUN
ftr-307	117	51	are	be	AUX
ftr-307	117	52	sometimes	sometimes	ADV
ftr-307	117	53	included	include	VERB
ftr-307	117	54	in	in	ADP
ftr-307	117	55	this	this	DET
ftr-307	117	56	expansive	expansive	ADJ
ftr-307	117	57	definition	definition	NOUN
ftr-307	117	58	of	of	ADP
ftr-307	117	59	income	income	NOUN
ftr-307	117	60	,	,	PUNCT
ftr-307	117	61	and	and	CCONJ
ftr-307	117	62	sometimes	sometimes	ADV
ftr-307	117	63	not	not	PART
ftr-307	117	64	.	.	PUNCT
ftr-307	118	1	the	the	DET
ftr-307	118	2	uneasy	uneasy	ADJ
ftr-307	118	3	,	,	PUNCT
ftr-307	118	4	but	but	CCONJ
ftr-307	118	5	seemingly	seemingly	ADV
ftr-307	118	6	settled	settle	VERB
ftr-307	118	7	,	,	PUNCT
ftr-307	118	8	rule	rule	NOUN
ftr-307	118	9	is	be	AUX
ftr-307	118	10	that	that	SCONJ
ftr-307	118	11	the	the	DET
ftr-307	118	12	recovery	recovery	NOUN
ftr-307	118	13	will	will	AUX
ftr-307	118	14	be	be	AUX
ftr-307	118	15	taxable	taxable	ADJ
ftr-307	118	16	if	if	SCONJ
ftr-307	118	17	the	the	DET
ftr-307	118	18	recovery	recovery	NOUN
ftr-307	118	19	was	be	AUX
ftr-307	118	20	“	"	PUNCT
ftr-307	118	21	in	in	ADP
ftr-307	118	22	lieu	lieu	NOUN
ftr-307	118	23	of	of	ADP
ftr-307	118	24	”	"	PUNCT
ftr-307	118	25	a	a	DET
ftr-307	118	26	taxable	taxable	ADJ
ftr-307	118	27	receipt.19	receipt.19	NOUN
ftr-307	118	28	under	under	ADP
ftr-307	118	29	this	this	PRON
ftr-307	118	30	“	"	PUNCT
ftr-307	118	31	in	in	ADP
ftr-307	118	32	lieu	lieu	NOUN
ftr-307	118	33	of	of	ADP
ftr-307	118	34	”	"	PUNCT
ftr-307	118	35	rule	rule	NOUN
ftr-307	118	36	,	,	PUNCT
ftr-307	118	37	recoveries	recovery	NOUN
ftr-307	118	38	for	for	ADP
ftr-307	118	39	lost	lose	VERB
ftr-307	118	40	profits	profit	NOUN
ftr-307	118	41	are	be	AUX
ftr-307	118	42	taxable	taxable	ADJ
ftr-307	118	43	,	,	PUNCT
ftr-307	118	44	and	and	CCONJ
ftr-307	118	45	recoveries	recovery	NOUN
ftr-307	118	46	representing	represent	VERB
ftr-307	118	47	a	a	DET
ftr-307	118	48	return	return	NOUN
ftr-307	118	49	of	of	ADP
ftr-307	118	50	capital	capital	NOUN
ftr-307	118	51	are	be	AUX
ftr-307	118	52	not	not	PART
ftr-307	118	53	taxable.20	taxable.20	PROPN
ftr-307	118	54	for	for	ADP
ftr-307	118	55	example	example	NOUN
ftr-307	118	56	,	,	PUNCT
ftr-307	118	57	15	15	NUM
ftr-307	118	58	.	.	PUNCT
ftr-307	119	1	e.g.	e.g.	ADV
ftr-307	119	2	,	,	PUNCT
ftr-307	119	3	andrew	andrew	PROPN
ftr-307	119	4	d.	d.	PROPN
ftr-307	119	5	appleby	appleby	PROPN
ftr-307	119	6	,	,	PUNCT
ftr-307	119	7	ball	ball	NOUN
ftr-307	119	8	busters	buster	NOUN
ftr-307	119	9	:	:	PUNCT
ftr-307	119	10	how	how	SCONJ
ftr-307	119	11	the	the	DET
ftr-307	119	12	irs	irs	PROPN
ftr-307	119	13	should	should	AUX
ftr-307	119	14	tax	tax	VERB
ftr-307	119	15	record	record	NOUN
ftr-307	119	16	-	-	PUNCT
ftr-307	119	17	setting	set	VERB
ftr-307	119	18	baseballs	baseball	NOUN
ftr-307	119	19	and	and	CCONJ
ftr-307	119	20	other	other	ADJ
ftr-307	119	21	found	find	VERB
ftr-307	119	22	property	property	NOUN
ftr-307	119	23	under	under	ADP
ftr-307	119	24	the	the	DET
ftr-307	119	25	treasure	treasure	NOUN
ftr-307	119	26	trove	trove	NOUN
ftr-307	119	27	regulation	regulation	NOUN
ftr-307	119	28	,	,	PUNCT
ftr-307	119	29	33	33	NUM
ftr-307	119	30	vt	vt	PROPN
ftr-307	119	31	.	.	PUNCT
ftr-307	119	32	l.	l.	PROPN
ftr-307	119	33	rev	rev	PROPN
ftr-307	119	34	.	.	PROPN
ftr-307	119	35	43	43	NUM
ftr-307	119	36	,	,	PUNCT
ftr-307	119	37	44	44	NUM
ftr-307	119	38	(	(	PUNCT
ftr-307	119	39	2008	2008	NUM
ftr-307	119	40	)	)	PUNCT
ftr-307	119	41	(	(	PUNCT
ftr-307	119	42	discussing	discuss	VERB
ftr-307	119	43	the	the	DET
ftr-307	119	44	public	public	ADJ
ftr-307	119	45	debate	debate	NOUN
ftr-307	119	46	surrounding	surround	VERB
ftr-307	119	47	the	the	DET
ftr-307	119	48	taxation	taxation	NOUN
ftr-307	119	49	of	of	ADP
ftr-307	119	50	record	record	NOUN
ftr-307	119	51	-	-	PUNCT
ftr-307	119	52	setting	set	VERB
ftr-307	119	53	homerun	homerun	NOUN
ftr-307	119	54	baseballs	baseball	NOUN
ftr-307	119	55	,	,	PUNCT
ftr-307	119	56	and	and	CCONJ
ftr-307	119	57	ultimately	ultimately	ADV
ftr-307	119	58	proposing	propose	VERB
ftr-307	119	59	that	that	SCONJ
ftr-307	119	60	we	we	PRON
ftr-307	119	61	“	"	PUNCT
ftr-307	119	62	tax	tax	VERB
ftr-307	119	63	the	the	DET
ftr-307	119	64	catcher	catcher	NOUN
ftr-307	119	65	of	of	ADP
ftr-307	119	66	the	the	DET
ftr-307	119	67	record	record	NOUN
ftr-307	119	68	-	-	PUNCT
ftr-307	119	69	setting	set	VERB
ftr-307	119	70	ball	ball	NOUN
ftr-307	119	71	immediately	immediately	ADV
ftr-307	119	72	on	on	ADP
ftr-307	119	73	the	the	DET
ftr-307	119	74	retail	retail	ADJ
ftr-307	119	75	price	price	NOUN
ftr-307	119	76	of	of	ADP
ftr-307	119	77	the	the	DET
ftr-307	119	78	baseball	baseball	NOUN
ftr-307	119	79	,	,	PUNCT
ftr-307	119	80	then	then	ADV
ftr-307	119	81	treat	treat	VERB
ftr-307	119	82	the	the	DET
ftr-307	119	83	increase	increase	NOUN
ftr-307	119	84	in	in	ADP
ftr-307	119	85	value	value	NOUN
ftr-307	119	86	as	as	ADP
ftr-307	119	87	unrealized	unrealized	ADJ
ftr-307	119	88	gain	gain	NOUN
ftr-307	119	89	,	,	PUNCT
ftr-307	119	90	and	and	CCONJ
ftr-307	119	91	tax	tax	VERB
ftr-307	119	92	the	the	DET
ftr-307	119	93	catcher	catcher	NOUN
ftr-307	119	94	on	on	ADP
ftr-307	119	95	that	that	DET
ftr-307	119	96	gain	gain	NOUN
ftr-307	119	97	if	if	SCONJ
ftr-307	119	98	the	the	DET
ftr-307	119	99	catcher	catcher	NOUN
ftr-307	119	100	sells	sell	VERB
ftr-307	119	101	the	the	DET
ftr-307	119	102	ball	ball	NOUN
ftr-307	119	103	”	"	PUNCT
ftr-307	119	104	)	)	PUNCT
ftr-307	119	105	;	;	PUNCT
ftr-307	119	106	joseph	joseph	PROPN
ftr-307	119	107	m.	m.	PROPN
ftr-307	119	108	dodge	dodge	PROPN
ftr-307	119	109	,	,	PUNCT
ftr-307	119	110	accessions	accession	NOUN
ftr-307	119	111	to	to	ADP
ftr-307	119	112	wealth	wealth	NOUN
ftr-307	119	113	,	,	PUNCT
ftr-307	119	114	realization	realization	NOUN
ftr-307	119	115	of	of	ADP
ftr-307	119	116	gross	gross	ADJ
ftr-307	119	117	income	income	NOUN
ftr-307	119	118	,	,	PUNCT
ftr-307	119	119	and	and	CCONJ
ftr-307	119	120	dominion	dominion	NOUN
ftr-307	119	121	and	and	CCONJ
ftr-307	119	122	control	control	NOUN
ftr-307	119	123	:	:	PUNCT
ftr-307	119	124	applying	apply	VERB
ftr-307	119	125	the	the	DET
ftr-307	119	126	“	"	PUNCT
ftr-307	119	127	claim	claim	NOUN
ftr-307	119	128	of	of	ADP
ftr-307	119	129	right	right	ADJ
ftr-307	119	130	doctrine	doctrine	NOUN
ftr-307	119	131	”	"	PUNCT
ftr-307	119	132	to	to	PART
ftr-307	119	133	found	find	VERB
ftr-307	119	134	objects	object	NOUN
ftr-307	119	135	,	,	PUNCT
ftr-307	119	136	including	include	VERB
ftr-307	119	137	record	record	NOUN
ftr-307	119	138	-	-	PUNCT
ftr-307	119	139	setting	set	VERB
ftr-307	119	140	baseballs	baseball	NOUN
ftr-307	119	141	,	,	PUNCT
ftr-307	119	142	4	4	NUM
ftr-307	119	143	fla	fla	NOUN
ftr-307	119	144	.	.	PUNCT
ftr-307	120	1	tax	tax	PROPN
ftr-307	120	2	rev	rev	PROPN
ftr-307	120	3	.	.	PROPN
ftr-307	120	4	685	685	NUM
ftr-307	120	5	,	,	PUNCT
ftr-307	120	6	729	729	NUM
ftr-307	120	7	(	(	PUNCT
ftr-307	120	8	2000	2000	NUM
ftr-307	120	9	)	)	PUNCT
ftr-307	120	10	(	(	PUNCT
ftr-307	120	11	arguing	argue	VERB
ftr-307	120	12	that	that	SCONJ
ftr-307	120	13	found	find	VERB
ftr-307	120	14	items	item	NOUN
ftr-307	120	15	,	,	PUNCT
ftr-307	120	16	such	such	ADJ
ftr-307	120	17	as	as	ADP
ftr-307	120	18	record	record	NOUN
ftr-307	120	19	-	-	PUNCT
ftr-307	120	20	setting	set	VERB
ftr-307	120	21	baseballs	baseball	NOUN
ftr-307	120	22	are	be	AUX
ftr-307	120	23	well	well	ADV
ftr-307	120	24	within	within	ADP
ftr-307	120	25	the	the	DET
ftr-307	120	26	definition	definition	NOUN
ftr-307	120	27	of	of	ADP
ftr-307	120	28	“	"	PUNCT
ftr-307	120	29	income	income	NOUN
ftr-307	120	30	”	"	PUNCT
ftr-307	120	31	and	and	CCONJ
ftr-307	120	32	therefore	therefore	ADV
ftr-307	120	33	create	create	VERB
ftr-307	120	34	tax	tax	NOUN
ftr-307	120	35	liability	liability	NOUN
ftr-307	120	36	)	)	PUNCT
ftr-307	120	37	.	.	PUNCT
ftr-307	121	1	but	but	CCONJ
ftr-307	121	2	see	see	VERB
ftr-307	121	3	lawrence	lawrence	PROPN
ftr-307	121	4	a.	a.	PROPN
ftr-307	121	5	zelenak	zelenak	PROPN
ftr-307	121	6	&	&	CCONJ
ftr-307	121	7	martin	martin	PROPN
ftr-307	121	8	j.	j.	PROPN
ftr-307	121	9	mcmahon	mcmahon	PROPN
ftr-307	121	10	,	,	PUNCT
ftr-307	121	11	jr	jr	PROPN
ftr-307	121	12	.	.	PROPN
ftr-307	121	13	,	,	PUNCT
ftr-307	121	14	taxing	tax	VERB
ftr-307	121	15	baseballs	baseball	NOUN
ftr-307	121	16	and	and	CCONJ
ftr-307	121	17	other	other	ADJ
ftr-307	121	18	found	find	VERB
ftr-307	121	19	property	property	NOUN
ftr-307	121	20	,	,	PUNCT
ftr-307	121	21	84	84	NUM
ftr-307	121	22	tax	tax	NOUN
ftr-307	121	23	notes	note	NOUN
ftr-307	121	24	1299	1299	NUM
ftr-307	121	25	,	,	PUNCT
ftr-307	121	26	1308	1308	NUM
ftr-307	121	27	(	(	PUNCT
ftr-307	121	28	aug	aug	PROPN
ftr-307	121	29	.	.	PROPN
ftr-307	121	30	30	30	NUM
ftr-307	121	31	,	,	PUNCT
ftr-307	121	32	1999	1999	NUM
ftr-307	121	33	)	)	PUNCT
ftr-307	121	34	(	(	PUNCT
ftr-307	121	35	arguing	argue	VERB
ftr-307	121	36	that	that	SCONJ
ftr-307	121	37	found	find	VERB
ftr-307	121	38	objects	object	NOUN
ftr-307	121	39	are	be	AUX
ftr-307	121	40	not	not	PART
ftr-307	121	41	within	within	ADP
ftr-307	121	42	the	the	DET
ftr-307	121	43	“	"	PUNCT
ftr-307	121	44	residual	residual	ADJ
ftr-307	121	45	”	"	PUNCT
ftr-307	121	46	category	category	NOUN
ftr-307	121	47	of	of	ADP
ftr-307	121	48	taxable	taxable	ADJ
ftr-307	121	49	income	income	NOUN
ftr-307	121	50	and	and	CCONJ
ftr-307	121	51	therefore	therefore	ADV
ftr-307	121	52	should	should	AUX
ftr-307	121	53	not	not	PART
ftr-307	121	54	create	create	VERB
ftr-307	121	55	tax	tax	NOUN
ftr-307	121	56	liability	liability	NOUN
ftr-307	121	57	)	)	PUNCT
ftr-307	121	58	.	.	PUNCT
ftr-307	122	1	16	16	NUM
ftr-307	122	2	.	.	PUNCT
ftr-307	122	3	i.r.c	i.r.c	NOUN
ftr-307	122	4	.	.	PUNCT
ftr-307	123	1	§	§	PROPN
ftr-307	123	2	61(a	61(a	NUM
ftr-307	123	3	)	)	PUNCT
ftr-307	123	4	.	.	PUNCT
ftr-307	124	1	17	17	NUM
ftr-307	124	2	.	.	PUNCT
ftr-307	124	3	glenshaw	glenshaw	PROPN
ftr-307	124	4	glass	glass	PROPN
ftr-307	124	5	co.	co.	PROPN
ftr-307	124	6	,	,	PUNCT
ftr-307	124	7	348	348	NUM
ftr-307	124	8	u.s	u.s	PROPN
ftr-307	124	9	.	.	PROPN
ftr-307	124	10	at	at	ADP
ftr-307	124	11	429	429	NUM
ftr-307	124	12	(	(	PUNCT
ftr-307	124	13	noting	note	VERB
ftr-307	124	14	that	that	SCONJ
ftr-307	124	15	“	"	PUNCT
ftr-307	124	16	[	[	X
ftr-307	124	17	t]his	t]his	ADP
ftr-307	124	18	court	court	NOUN
ftr-307	124	19	has	have	AUX
ftr-307	124	20	frequently	frequently	ADV
ftr-307	124	21	stated	state	VERB
ftr-307	124	22	that	that	SCONJ
ftr-307	124	23	this	this	DET
ftr-307	124	24	language	language	NOUN
ftr-307	124	25	was	be	AUX
ftr-307	124	26	used	use	VERB
ftr-307	124	27	by	by	ADP
ftr-307	124	28	congress	congress	PROPN
ftr-307	124	29	to	to	PART
ftr-307	124	30	exert	exert	VERB
ftr-307	124	31	in	in	ADP
ftr-307	124	32	this	this	DET
ftr-307	124	33	field	field	NOUN
ftr-307	124	34	‘	'	PUNCT
ftr-307	124	35	the	the	DET
ftr-307	124	36	full	full	ADJ
ftr-307	124	37	measure	measure	NOUN
ftr-307	124	38	of	of	ADP
ftr-307	124	39	its	its	PRON
ftr-307	124	40	taxing	tax	VERB
ftr-307	124	41	power	power	NOUN
ftr-307	124	42	.	.	PUNCT
ftr-307	124	43	’	'	PUNCT
ftr-307	124	44	”	"	PUNCT
ftr-307	125	1	(	(	PUNCT
ftr-307	125	2	citations	citation	NOUN
ftr-307	125	3	omitted	omit	VERB
ftr-307	125	4	)	)	PUNCT
ftr-307	125	5	)	)	PUNCT
ftr-307	125	6	18	18	NUM
ftr-307	125	7	.	.	PUNCT
ftr-307	126	1	commissioner	commissioner	PROPN
ftr-307	126	2	v.	v.	PROPN
ftr-307	126	3	banks	bank	NOUN
ftr-307	126	4	,	,	PUNCT
ftr-307	126	5	543	543	NUM
ftr-307	126	6	u.s	u.s	PROPN
ftr-307	126	7	.	.	PROPN
ftr-307	126	8	426	426	NUM
ftr-307	126	9	,	,	PUNCT
ftr-307	126	10	433	433	NUM
ftr-307	126	11	(	(	PUNCT
ftr-307	126	12	2005	2005	NUM
ftr-307	126	13	)	)	PUNCT
ftr-307	127	1	(	(	PUNCT
ftr-307	127	2	noting	note	VERB
ftr-307	127	3	that	that	SCONJ
ftr-307	127	4	“	"	PUNCT
ftr-307	127	5	[	[	X
ftr-307	127	6	t]he	t]he	X
ftr-307	127	7	definition	definition	NOUN
ftr-307	127	8	[	[	X
ftr-307	127	9	in	in	ADP
ftr-307	127	10	section	section	NOUN
ftr-307	127	11	61	61	NUM
ftr-307	127	12	]	]	PUNCT
ftr-307	127	13	extends	extend	VERB
ftr-307	127	14	broadly	broadly	ADV
ftr-307	127	15	to	to	ADP
ftr-307	127	16	all	all	DET
ftr-307	127	17	economic	economic	ADJ
ftr-307	127	18	gains	gain	NOUN
ftr-307	127	19	not	not	PART
ftr-307	127	20	otherwise	otherwise	ADV
ftr-307	127	21	exempted	exempt	VERB
ftr-307	127	22	”	"	PUNCT
ftr-307	127	23	)	)	PUNCT
ftr-307	127	24	;	;	PUNCT
ftr-307	127	25	commissioner	commissioner	NOUN
ftr-307	127	26	v.	v.	PROPN
ftr-307	127	27	kowalski	kowalski	PROPN
ftr-307	127	28	,	,	PUNCT
ftr-307	127	29	434	434	NUM
ftr-307	127	30	u.s	u.s	PROPN
ftr-307	127	31	.	.	PROPN
ftr-307	127	32	77	77	NUM
ftr-307	127	33	,	,	PUNCT
ftr-307	127	34	82	82	NUM
ftr-307	127	35	-	-	SYM
ftr-307	127	36	83	83	NUM
ftr-307	127	37	(	(	PUNCT
ftr-307	127	38	1977	1977	NUM
ftr-307	127	39	)	)	PUNCT
ftr-307	127	40	(	(	PUNCT
ftr-307	127	41	holding	hold	VERB
ftr-307	127	42	the	the	DET
ftr-307	127	43	“	"	PUNCT
ftr-307	127	44	starting	starting	NOUN
ftr-307	127	45	point	point	NOUN
ftr-307	127	46	in	in	ADP
ftr-307	127	47	the	the	DET
ftr-307	127	48	determination	determination	NOUN
ftr-307	127	49	of	of	ADP
ftr-307	127	50	the	the	DET
ftr-307	127	51	scope	scope	NOUN
ftr-307	127	52	of	of	ADP
ftr-307	127	53	‘	'	PUNCT
ftr-307	127	54	gross	gross	ADJ
ftr-307	127	55	income	income	NOUN
ftr-307	127	56	’	'	PUNCT
ftr-307	127	57	is	be	AUX
ftr-307	127	58	the	the	DET
ftr-307	127	59	cardinal	cardinal	ADJ
ftr-307	127	60	principle	principle	NOUN
ftr-307	127	61	that	that	SCONJ
ftr-307	127	62	congress	congress	PROPN
ftr-307	127	63	in	in	ADP
ftr-307	127	64	creating	create	VERB
ftr-307	127	65	the	the	DET
ftr-307	127	66	income	income	NOUN
ftr-307	127	67	tax	tax	NOUN
ftr-307	127	68	intended	intend	VERB
ftr-307	127	69	to	to	PART
ftr-307	127	70	use	use	VERB
ftr-307	127	71	the	the	DET
ftr-307	127	72	full	full	ADJ
ftr-307	127	73	measure	measure	NOUN
ftr-307	127	74	of	of	ADP
ftr-307	127	75	its	its	PRON
ftr-307	127	76	taxing	tax	VERB
ftr-307	127	77	power	power	NOUN
ftr-307	127	78	”	"	PUNCT
ftr-307	127	79	and	and	CCONJ
ftr-307	127	80	“	"	PUNCT
ftr-307	127	81	‘	'	PUNCT
ftr-307	127	82	to	to	PART
ftr-307	127	83	tax	tax	VERB
ftr-307	127	84	all	all	DET
ftr-307	127	85	gains	gain	NOUN
ftr-307	127	86	except	except	SCONJ
ftr-307	127	87	those	those	PRON
ftr-307	127	88	specifically	specifically	ADV
ftr-307	127	89	exempted	exempt	VERB
ftr-307	127	90	’	'	PUNCT
ftr-307	127	91	”	"	PUNCT
ftr-307	127	92	(	(	PUNCT
ftr-307	127	93	internal	internal	ADJ
ftr-307	127	94	quotations	quotation	NOUN
ftr-307	127	95	omitted	omit	VERB
ftr-307	127	96	)	)	PUNCT
ftr-307	127	97	.	.	PUNCT
ftr-307	128	1	19	19	NUM
ftr-307	128	2	.	.	PUNCT
ftr-307	129	1	raytheon	raytheon	NOUN
ftr-307	129	2	prod	prod	PROPN
ftr-307	129	3	.	.	PUNCT
ftr-307	130	1	corp	corp	PROPN
ftr-307	130	2	.	.	PROPN
ftr-307	131	1	v.	v.	PROPN
ftr-307	131	2	commissioner	commissioner	PROPN
ftr-307	131	3	,	,	PUNCT
ftr-307	131	4	144	144	NUM
ftr-307	131	5	f.2d	f.2d	NOUN
ftr-307	131	6	110	110	NUM
ftr-307	131	7	,	,	PUNCT
ftr-307	131	8	113	113	NUM
ftr-307	131	9	(	(	PUNCT
ftr-307	131	10	1st	1st	ADJ
ftr-307	131	11	cir	cir	NOUN
ftr-307	131	12	.	.	PUNCT
ftr-307	131	13	1944	1944	NUM
ftr-307	131	14	)	)	PUNCT
ftr-307	131	15	.	.	PUNCT
ftr-307	132	1	see	see	VERB
ftr-307	132	2	also	also	ADV
ftr-307	132	3	joseph	joseph	PROPN
ftr-307	132	4	m.	m.	PROPN
ftr-307	132	5	dodge	dodge	PROPN
ftr-307	132	6	,	,	PUNCT
ftr-307	132	7	murphy	murphy	PROPN
ftr-307	132	8	and	and	CCONJ
ftr-307	132	9	the	the	DET
ftr-307	132	10	sixteenth	sixteenth	ADJ
ftr-307	132	11	amendment	amendment	NOUN
ftr-307	132	12	in	in	ADP
ftr-307	132	13	relation	relation	NOUN
ftr-307	132	14	to	to	ADP
ftr-307	132	15	the	the	DET
ftr-307	132	16	taxation	taxation	NOUN
ftr-307	132	17	of	of	ADP
ftr-307	132	18	non	non	ADJ
ftr-307	132	19	-	-	ADJ
ftr-307	132	20	excludable	excludable	ADJ
ftr-307	132	21	personal	personal	ADJ
ftr-307	132	22	injury	injury	NOUN
ftr-307	132	23	awards	award	NOUN
ftr-307	132	24	,	,	PUNCT
ftr-307	132	25	8	8	NUM
ftr-307	132	26	fla	fla	NOUN
ftr-307	132	27	.	.	PUNCT
ftr-307	133	1	tax	tax	PROPN
ftr-307	133	2	rev	rev	PROPN
ftr-307	133	3	.	.	PROPN
ftr-307	133	4	369	369	NUM
ftr-307	133	5	,	,	PUNCT
ftr-307	133	6	424	424	NUM
ftr-307	133	7	(	(	PUNCT
ftr-307	133	8	2007	2007	NUM
ftr-307	133	9	)	)	PUNCT
ftr-307	134	1	[	[	X
ftr-307	134	2	hereinafter	hereinafter	NOUN
ftr-307	134	3	dodge	dodge	NOUN
ftr-307	134	4	,	,	PUNCT
ftr-307	134	5	murphy	murphy	PROPN
ftr-307	134	6	and	and	CCONJ
ftr-307	134	7	the	the	DET
ftr-307	134	8	sixteenth	sixteenth	ADJ
ftr-307	134	9	amendment	amendment	NOUN
ftr-307	134	10	]	]	PUNCT
ftr-307	134	11	(	(	PUNCT
ftr-307	134	12	discussing	discuss	VERB
ftr-307	134	13	the	the	DET
ftr-307	134	14	limited	limited	ADJ
ftr-307	134	15	but	but	CCONJ
ftr-307	134	16	appropriate	appropriate	ADJ
ftr-307	134	17	application	application	NOUN
ftr-307	134	18	of	of	ADP
ftr-307	134	19	the	the	DET
ftr-307	134	20	“	"	PUNCT
ftr-307	134	21	in	in	ADP
ftr-307	134	22	lieu	lieu	NOUN
ftr-307	134	23	of	of	ADP
ftr-307	134	24	”	"	PUNCT
ftr-307	134	25	test	test	NOUN
ftr-307	134	26	)	)	PUNCT
ftr-307	134	27	.	.	PUNCT
ftr-307	135	1	20	20	NUM
ftr-307	135	2	.	.	PUNCT
ftr-307	136	1	raytheon	raytheon	NOUN
ftr-307	136	2	prod	prod	PROPN
ftr-307	136	3	.	.	PUNCT
ftr-307	137	1	corp	corp	PROPN
ftr-307	138	1	.	.	PROPN
ftr-307	138	2	,	,	PUNCT
ftr-307	138	3	144	144	NUM
ftr-307	138	4	f.2d	f.2d	X
ftr-307	138	5	at	at	ADP
ftr-307	138	6	113	113	NUM
ftr-307	138	7	-	-	SYM
ftr-307	138	8	14	14	NUM
ftr-307	138	9	.	.	PUNCT
ftr-307	139	1	recoveries	recovery	NOUN
ftr-307	139	2	are	be	AUX
ftr-307	139	3	taxable	taxable	ADJ
ftr-307	139	4	only	only	ADV
ftr-307	139	5	to	to	ADP
ftr-307	139	6	the	the	DET
ftr-307	139	7	extent	extent	NOUN
ftr-307	139	8	that	that	SCONJ
ftr-307	139	9	the	the	DET
ftr-307	139	10	recovery	recovery	NOUN
ftr-307	139	11	causes	cause	VERB
ftr-307	139	12	the	the	DET
ftr-307	139	13	taxpayer	taxpayer	NOUN
ftr-307	139	14	to	to	PART
ftr-307	139	15	realize	realize	VERB
ftr-307	139	16	a	a	DET
ftr-307	139	17	gain	gain	NOUN
ftr-307	139	18	on	on	ADP
ftr-307	139	19	the	the	DET
ftr-307	139	20	capital	capital	NOUN
ftr-307	139	21	.	.	PUNCT
ftr-307	140	1	2013	2013	NUM
ftr-307	140	2	]	]	PUNCT
ftr-307	140	3	taxing	tax	VERB
ftr-307	140	4	anxiety	anxiety	NOUN
ftr-307	140	5	83	83	NUM
ftr-307	140	6	if	if	SCONJ
ftr-307	140	7	a	a	DET
ftr-307	140	8	party	party	NOUN
ftr-307	140	9	to	to	ADP
ftr-307	140	10	a	a	DET
ftr-307	140	11	contract	contract	NOUN
ftr-307	140	12	dispute	dispute	NOUN
ftr-307	140	13	recovers	recover	NOUN
ftr-307	140	14	damages	damage	NOUN
ftr-307	140	15	for	for	ADP
ftr-307	140	16	lost	lost	ADJ
ftr-307	140	17	profits	profit	NOUN
ftr-307	140	18	,	,	PUNCT
ftr-307	140	19	the	the	DET
ftr-307	140	20	award	award	NOUN
ftr-307	140	21	will	will	AUX
ftr-307	140	22	be	be	AUX
ftr-307	140	23	taxable	taxable	ADJ
ftr-307	140	24	,	,	PUNCT
ftr-307	140	25	because	because	SCONJ
ftr-307	140	26	profits	profit	NOUN
ftr-307	140	27	are	be	AUX
ftr-307	140	28	taxable	taxable	ADJ
ftr-307	140	29	.	.	PUNCT
ftr-307	141	1	in	in	ADP
ftr-307	141	2	contrast	contrast	NOUN
ftr-307	141	3	,	,	PUNCT
ftr-307	141	4	if	if	SCONJ
ftr-307	141	5	the	the	DET
ftr-307	141	6	recovery	recovery	NOUN
ftr-307	141	7	instead	instead	ADV
ftr-307	141	8	is	be	AUX
ftr-307	141	9	for	for	ADP
ftr-307	141	10	damage	damage	NOUN
ftr-307	141	11	to	to	ADP
ftr-307	141	12	property	property	NOUN
ftr-307	141	13	—	—	PUNCT
ftr-307	141	14	say	say	VERB
ftr-307	141	15	a	a	DET
ftr-307	141	16	punk	punk	NOUN
ftr-307	141	17	-	-	PUNCT
ftr-307	141	18	kid	kid	NOUN
ftr-307	141	19	smashed	smash	VERB
ftr-307	141	20	a	a	DET
ftr-307	141	21	delivery	delivery	NOUN
ftr-307	141	22	truck	truck	NOUN
ftr-307	141	23	—	—	PUNCT
ftr-307	141	24	the	the	DET
ftr-307	141	25	award	award	NOUN
ftr-307	141	26	is	be	AUX
ftr-307	141	27	presumably	presumably	ADV
ftr-307	141	28	not	not	PART
ftr-307	141	29	taxable	taxable	ADJ
ftr-307	141	30	,	,	PUNCT
ftr-307	141	31	since	since	SCONJ
ftr-307	141	32	it	it	PRON
ftr-307	141	33	is	be	AUX
ftr-307	141	34	merely	merely	ADV
ftr-307	141	35	putting	put	VERB
ftr-307	141	36	the	the	DET
ftr-307	141	37	truck	truck	NOUN
ftr-307	141	38	back	back	ADV
ftr-307	141	39	to	to	ADP
ftr-307	141	40	its	its	PRON
ftr-307	141	41	pre	pre	ADJ
ftr-307	141	42	-	-	ADJ
ftr-307	141	43	tort	tort	ADJ
ftr-307	141	44	position	position	NOUN
ftr-307	141	45	—	—	PUNCT
ftr-307	141	46	the	the	DET
ftr-307	141	47	victim	victim	NOUN
ftr-307	141	48	is	be	AUX
ftr-307	141	49	not	not	PART
ftr-307	141	50	richer	rich	ADJ
ftr-307	141	51	,	,	PUNCT
ftr-307	141	52	in	in	ADP
ftr-307	141	53	the	the	DET
ftr-307	141	54	income	income	NOUN
ftr-307	141	55	-	-	PUNCT
ftr-307	141	56	tax	tax	NOUN
ftr-307	141	57	sense	sense	NOUN
ftr-307	141	58	of	of	ADP
ftr-307	141	59	the	the	DET
ftr-307	141	60	word	word	NOUN
ftr-307	141	61	.	.	PUNCT
ftr-307	142	1	when	when	SCONJ
ftr-307	142	2	the	the	DET
ftr-307	142	3	recovery	recovery	NOUN
ftr-307	142	4	is	be	AUX
ftr-307	142	5	for	for	ADP
ftr-307	142	6	personal	personal	ADJ
ftr-307	142	7	physical	physical	ADJ
ftr-307	142	8	injury	injury	NOUN
ftr-307	142	9	,	,	PUNCT
ftr-307	142	10	however	however	ADV
ftr-307	142	11	,	,	PUNCT
ftr-307	142	12	congress	congress	PROPN
ftr-307	142	13	has	have	AUX
ftr-307	142	14	seen	see	VERB
ftr-307	142	15	fit	fit	ADJ
ftr-307	142	16	to	to	PART
ftr-307	142	17	enact	enact	VERB
ftr-307	142	18	a	a	DET
ftr-307	142	19	special	special	ADJ
ftr-307	142	20	rule	rule	NOUN
ftr-307	142	21	.	.	PUNCT
ftr-307	143	1	section	section	NOUN
ftr-307	143	2	104(a	104(a	PROPN
ftr-307	143	3	)	)	PUNCT
ftr-307	143	4	excludes	exclude	NOUN
ftr-307	143	5	from	from	ADP
ftr-307	143	6	gross	gross	ADJ
ftr-307	143	7	income	income	NOUN
ftr-307	143	8	recoveries	recovery	NOUN
ftr-307	143	9	for	for	ADP
ftr-307	143	10	personal	personal	ADJ
ftr-307	143	11	physical	physical	ADJ
ftr-307	143	12	injuries.21	injuries.21	NOUN
ftr-307	143	13	the	the	DET
ftr-307	143	14	current	current	ADJ
ftr-307	143	15	version	version	NOUN
ftr-307	143	16	of	of	ADP
ftr-307	143	17	section	section	NOUN
ftr-307	143	18	104(a	104(a	PROPN
ftr-307	143	19	)	)	PUNCT
ftr-307	143	20	provides	provide	VERB
ftr-307	143	21	that	that	SCONJ
ftr-307	143	22	“	"	PUNCT
ftr-307	143	23	gross	gross	ADJ
ftr-307	143	24	income	income	NOUN
ftr-307	143	25	does	do	AUX
ftr-307	143	26	not	not	PART
ftr-307	143	27	include	include	VERB
ftr-307	143	28	.	.	PUNCT
ftr-307	143	29	.	.	PUNCT
ftr-307	143	30	.	.	PUNCT
ftr-307	144	1	(	(	PUNCT
ftr-307	144	2	2	2	X
ftr-307	144	3	)	)	PUNCT
ftr-307	144	4	the	the	DET
ftr-307	144	5	amount	amount	NOUN
ftr-307	144	6	of	of	ADP
ftr-307	144	7	any	any	DET
ftr-307	144	8	damages	damage	NOUN
ftr-307	144	9	(	(	PUNCT
ftr-307	144	10	other	other	ADJ
ftr-307	144	11	than	than	ADP
ftr-307	144	12	punitive	punitive	ADJ
ftr-307	144	13	damages	damage	NOUN
ftr-307	144	14	)	)	PUNCT
ftr-307	144	15	received	receive	VERB
ftr-307	144	16	.	.	PUNCT
ftr-307	144	17	.	.	PUNCT
ftr-307	144	18	.	.	PUNCT
ftr-307	145	1	on	on	ADP
ftr-307	145	2	account	account	NOUN
ftr-307	145	3	of	of	ADP
ftr-307	145	4	personal	personal	ADJ
ftr-307	145	5	physical	physical	ADJ
ftr-307	145	6	injuries	injury	NOUN
ftr-307	145	7	or	or	CCONJ
ftr-307	145	8	physical	physical	ADJ
ftr-307	145	9	sickness	sickness	NOUN
ftr-307	145	10	[	[	X
ftr-307	145	11	.	.	PUNCT
ftr-307	145	12	]	]	PUNCT
ftr-307	145	13	.	.	PUNCT
ftr-307	145	14	.	.	PUNCT
ftr-307	146	1	.	.	PUNCT
ftr-307	147	1	for	for	ADP
ftr-307	147	2	the	the	DET
ftr-307	147	3	purposes	purpose	NOUN
ftr-307	147	4	of	of	ADP
ftr-307	147	5	paragraph	paragraph	NOUN
ftr-307	147	6	(	(	PUNCT
ftr-307	147	7	2	2	NUM
ftr-307	147	8	)	)	PUNCT
ftr-307	147	9	,	,	PUNCT
ftr-307	147	10	emotional	emotional	ADJ
ftr-307	147	11	distress	distress	NOUN
ftr-307	147	12	shall	shall	AUX
ftr-307	147	13	not	not	PART
ftr-307	147	14	be	be	AUX
ftr-307	147	15	treated	treat	VERB
ftr-307	147	16	as	as	ADP
ftr-307	147	17	a	a	DET
ftr-307	147	18	physical	physical	ADJ
ftr-307	147	19	injury	injury	NOUN
ftr-307	147	20	or	or	CCONJ
ftr-307	147	21	physical	physical	ADJ
ftr-307	147	22	sickness	sickness	NOUN
ftr-307	147	23	.	.	PUNCT
ftr-307	148	1	”22	”22	NOUN
ftr-307	148	2	until	until	ADP
ftr-307	148	3	recently	recently	ADV
ftr-307	148	4	,	,	PUNCT
ftr-307	148	5	damages	damage	NOUN
ftr-307	148	6	received	receive	VERB
ftr-307	148	7	for	for	ADP
ftr-307	148	8	physical	physical	ADJ
ftr-307	148	9	injuries	injury	NOUN
ftr-307	148	10	also	also	ADV
ftr-307	148	11	had	have	VERB
ftr-307	148	12	to	to	PART
ftr-307	148	13	satisfy	satisfy	VERB
ftr-307	148	14	an	an	DET
ftr-307	148	15	additional	additional	ADJ
ftr-307	148	16	explicit	explicit	ADJ
ftr-307	148	17	requirement	requirement	NOUN
ftr-307	148	18	to	to	PART
ftr-307	148	19	be	be	AUX
ftr-307	148	20	excluded	exclude	VERB
ftr-307	148	21	:	:	PUNCT
ftr-307	148	22	they	they	PRON
ftr-307	148	23	must	must	AUX
ftr-307	148	24	have	have	AUX
ftr-307	148	25	been	be	AUX
ftr-307	148	26	received	receive	VERB
ftr-307	148	27	on	on	ADP
ftr-307	148	28	account	account	NOUN
ftr-307	148	29	of	of	ADP
ftr-307	148	30	“	"	PUNCT
ftr-307	148	31	tort	tort	NOUN
ftr-307	148	32	or	or	CCONJ
ftr-307	148	33	tort	tort	NOUN
ftr-307	148	34	type	type	NOUN
ftr-307	148	35	rights	right	NOUN
ftr-307	148	36	.	.	PUNCT
ftr-307	149	1	”23	”23	PROPN
ftr-307	149	2	final	final	ADJ
ftr-307	149	3	regulations	regulation	NOUN
ftr-307	149	4	were	be	AUX
ftr-307	149	5	issued	issue	VERB
ftr-307	149	6	recently	recently	ADV
ftr-307	149	7	removing	remove	VERB
ftr-307	149	8	the	the	DET
ftr-307	149	9	“	"	PUNCT
ftr-307	149	10	tort	tort	NOUN
ftr-307	149	11	”	"	PUNCT
ftr-307	149	12	or	or	CCONJ
ftr-307	149	13	“	"	PUNCT
ftr-307	149	14	tort	tort	NOUN
ftr-307	149	15	-	-	PUNCT
ftr-307	149	16	like	like	ADJ
ftr-307	149	17	”	"	PUNCT
ftr-307	149	18	requirement	requirement	NOUN
ftr-307	149	19	,	,	PUNCT
ftr-307	149	20	but	but	CCONJ
ftr-307	149	21	the	the	DET
ftr-307	149	22	removal	removal	NOUN
ftr-307	149	23	was	be	AUX
ftr-307	149	24	not	not	PART
ftr-307	149	25	intended	intend	VERB
ftr-307	149	26	to	to	PART
ftr-307	149	27	open	open	VERB
ftr-307	149	28	the	the	DET
ftr-307	149	29	floodgates	floodgate	NOUN
ftr-307	149	30	of	of	ADP
ftr-307	149	31	exclusion.24	exclusion.24	NOUN
ftr-307	149	32	as	as	SCONJ
ftr-307	149	33	the	the	DET
ftr-307	149	34	treasury	treasury	NOUN
ftr-307	149	35	explained	explain	VERB
ftr-307	149	36	,	,	PUNCT
ftr-307	149	37	the	the	DET
ftr-307	149	38	“	"	PUNCT
ftr-307	149	39	tort	tort	NOUN
ftr-307	149	40	”	"	PUNCT
ftr-307	149	41	or	or	CCONJ
ftr-307	149	42	“	"	PUNCT
ftr-307	149	43	tort	tort	NOUN
ftr-307	149	44	-	-	PUNCT
ftr-307	149	45	like	like	ADJ
ftr-307	149	46	”	"	PUNCT
ftr-307	149	47	requirement	requirement	NOUN
ftr-307	149	48	was	be	AUX
ftr-307	149	49	no	no	ADV
ftr-307	149	50	longer	long	ADV
ftr-307	149	51	necessary	necessary	ADJ
ftr-307	149	52	because	because	SCONJ
ftr-307	149	53	following	follow	VERB
ftr-307	149	54	the	the	DET
ftr-307	149	55	1995	1995	NUM
ftr-307	149	56	case	case	NOUN
ftr-307	149	57	of	of	ADP
ftr-307	149	58	commissioner	commissioner	NOUN
ftr-307	149	59	v.	v.	PROPN
ftr-307	149	60	schleier,25	schleier,25	PROPN
ftr-307	149	61	the	the	DET
ftr-307	149	62	supreme	supreme	PROPN
ftr-307	149	63	court	court	PROPN
ftr-307	149	64	has	have	AUX
ftr-307	149	65	interpreted	interpret	VERB
ftr-307	149	66	the	the	DET
ftr-307	149	67	statutory	statutory	ADJ
ftr-307	149	68	“	"	PUNCT
ftr-307	149	69	on	on	ADP
ftr-307	149	70	account	account	NOUN
ftr-307	149	71	of	of	ADP
ftr-307	149	72	”	"	PUNCT
ftr-307	149	73	test	test	NOUN
ftr-307	149	74	to	to	PART
ftr-307	149	75	exclude	exclude	VERB
ftr-307	149	76	only	only	ADV
ftr-307	149	77	damages	damage	NOUN
ftr-307	149	78	directly	directly	ADV
ftr-307	149	79	linked	link	VERB
ftr-307	149	80	to	to	ADP
ftr-307	149	81	“	"	PUNCT
ftr-307	149	82	personal	personal	ADJ
ftr-307	149	83	”	"	PUNCT
ftr-307	149	84	injuries	injury	NOUN
ftr-307	149	85	or	or	CCONJ
ftr-307	149	86	sickness,26	sickness,26	NOUN
ftr-307	149	87	and	and	CCONJ
ftr-307	149	88	under	under	ADP
ftr-307	149	89	the	the	DET
ftr-307	149	90	1996	1996	NUM
ftr-307	149	91	act	act	NOUN
ftr-307	149	92	,	,	PUNCT
ftr-307	149	93	only	only	ADV
ftr-307	149	94	damages	damage	NOUN
ftr-307	149	95	for	for	ADP
ftr-307	149	96	personal	personal	ADJ
ftr-307	149	97	physical	physical	ADJ
ftr-307	149	98	injuries	injury	NOUN
ftr-307	149	99	or	or	CCONJ
ftr-307	149	100	physical	physical	ADJ
ftr-307	149	101	sickness	sickness	NOUN
ftr-307	149	102	are	be	AUX
ftr-307	149	103	excludable	excludable	ADJ
ftr-307	149	104	.	.	PUNCT
ftr-307	150	1	in	in	ADP
ftr-307	150	2	other	other	ADJ
ftr-307	150	3	words	word	NOUN
ftr-307	150	4	,	,	PUNCT
ftr-307	150	5	the	the	DET
ftr-307	150	6	treasury	treasury	NOUN
ftr-307	150	7	regarded	regard	VERB
ftr-307	150	8	the	the	DET
ftr-307	150	9	“	"	PUNCT
ftr-307	150	10	tort	tort	NOUN
ftr-307	150	11	”	"	PUNCT
ftr-307	150	12	or	or	CCONJ
ftr-307	150	13	“	"	PUNCT
ftr-307	150	14	tort	tort	NOUN
ftr-307	150	15	-	-	PUNCT
ftr-307	150	16	like	like	ADJ
ftr-307	150	17	”	"	PUNCT
ftr-307	150	18	requirement	requirement	NOUN
ftr-307	150	19	as	as	ADP
ftr-307	150	20	redundant	redundant	ADJ
ftr-307	150	21	;	;	PUNCT
ftr-307	150	22	the	the	DET
ftr-307	150	23	change	change	NOUN
ftr-307	150	24	was	be	AUX
ftr-307	150	25	in	in	ADP
ftr-307	150	26	no	no	DET
ftr-307	150	27	way	way	NOUN
ftr-307	150	28	intended	intend	VERB
ftr-307	150	29	to	to	PART
ftr-307	150	30	permit	permit	VERB
ftr-307	150	31	individuals	individual	NOUN
ftr-307	150	32	with	with	ADP
ftr-307	150	33	no	no	DET
ftr-307	150	34	physical	physical	ADJ
ftr-307	150	35	injury	injury	NOUN
ftr-307	150	36	to	to	PART
ftr-307	150	37	recover	recover	VERB
ftr-307	150	38	tax	tax	NOUN
ftr-307	150	39	-	-	PUNCT
ftr-307	150	40	free	free	ADJ
ftr-307	150	41	.	.	PUNCT
ftr-307	151	1	finally	finally	ADV
ftr-307	151	2	,	,	PUNCT
ftr-307	151	3	one	one	NUM
ftr-307	151	4	type	type	NOUN
ftr-307	151	5	of	of	ADP
ftr-307	151	6	damages	damage	NOUN
ftr-307	151	7	is	be	AUX
ftr-307	151	8	never	never	ADV
ftr-307	151	9	excluded	exclude	VERB
ftr-307	151	10	:	:	PUNCT
ftr-307	151	11	receipts	receipt	NOUN
ftr-307	151	12	are	be	AUX
ftr-307	151	13	income	income	NOUN
ftr-307	151	14	to	to	ADP
ftr-307	151	15	the	the	DET
ftr-307	151	16	extent	extent	NOUN
ftr-307	151	17	they	they	PRON
ftr-307	151	18	represent	represent	VERB
ftr-307	151	19	punitive	punitive	ADJ
ftr-307	151	20	damages.27	damages.27	PROPN
ftr-307	151	21	importantly	importantly	ADV
ftr-307	151	22	,	,	PUNCT
ftr-307	151	23	emotional	emotional	ADJ
ftr-307	151	24	distress	distress	NOUN
ftr-307	151	25	is	be	AUX
ftr-307	151	26	21	21	NUM
ftr-307	151	27	.	.	PUNCT
ftr-307	151	28	i.r.c	i.r.c	NOUN
ftr-307	151	29	.	.	PUNCT
ftr-307	152	1	§	§	PROPN
ftr-307	152	2	104(a	104(a	PROPN
ftr-307	152	3	)	)	PUNCT
ftr-307	152	4	.	.	PUNCT
ftr-307	153	1	22	22	NUM
ftr-307	153	2	.	.	PUNCT
ftr-307	154	1	i	i	PRON
ftr-307	154	2	d.	d.	PROPN
ftr-307	154	3	23	23	NUM
ftr-307	154	4	.	.	PUNCT
ftr-307	155	1	regs	regs	PROPN
ftr-307	155	2	.	.	PUNCT
ftr-307	156	1	§	§	PROPN
ftr-307	156	2	1.104	1.104	NUM
ftr-307	156	3	-	-	SYM
ftr-307	156	4	1(c	1(c	NUM
ftr-307	156	5	)	)	PUNCT
ftr-307	156	6	(	(	PUNCT
ftr-307	156	7	2011	2011	NUM
ftr-307	156	8	)	)	PUNCT
ftr-307	156	9	.	.	PUNCT
ftr-307	157	1	24	24	NUM
ftr-307	157	2	.	.	PUNCT
ftr-307	158	1	see	see	VERB
ftr-307	158	2	t.d	t.d	PROPN
ftr-307	158	3	.	.	PROPN
ftr-307	158	4	9573	9573	NUM
ftr-307	158	5	,	,	PUNCT
ftr-307	158	6	77	77	NUM
ftr-307	158	7	fed	fed	PROPN
ftr-307	158	8	.	.	PUNCT
ftr-307	159	1	reg	reg	PROPN
ftr-307	159	2	.	.	PUNCT
ftr-307	160	1	3106	3106	NUM
ftr-307	160	2	(	(	PUNCT
ftr-307	160	3	jan	jan	PROPN
ftr-307	160	4	.	.	PROPN
ftr-307	160	5	23	23	NUM
ftr-307	160	6	,	,	PUNCT
ftr-307	160	7	2012	2012	NUM
ftr-307	160	8	)	)	PUNCT
ftr-307	160	9	.	.	PUNCT
ftr-307	161	1	25	25	NUM
ftr-307	161	2	.	.	X
ftr-307	161	3	515	515	NUM
ftr-307	161	4	u.s	u.s	PROPN
ftr-307	161	5	.	.	PROPN
ftr-307	161	6	323	323	NUM
ftr-307	161	7	(	(	PUNCT
ftr-307	161	8	1995	1995	NUM
ftr-307	161	9	)	)	PUNCT
ftr-307	161	10	.	.	PUNCT
ftr-307	162	1	26	26	NUM
ftr-307	162	2	.	.	PUNCT
ftr-307	163	1	t.d	t.d	X
ftr-307	163	2	.	.	PROPN
ftr-307	163	3	9573	9573	NUM
ftr-307	163	4	,	,	PUNCT
ftr-307	163	5	77	77	NUM
ftr-307	163	6	fed	fed	PROPN
ftr-307	163	7	.	.	PUNCT
ftr-307	164	1	reg	reg	PROPN
ftr-307	164	2	.	.	PUNCT
ftr-307	165	1	3106	3106	NUM
ftr-307	165	2	,	,	PUNCT
ftr-307	165	3	3107	3107	NUM
ftr-307	165	4	(	(	PUNCT
ftr-307	165	5	jan	jan	PROPN
ftr-307	165	6	.	.	PROPN
ftr-307	165	7	23	23	NUM
ftr-307	165	8	,	,	PUNCT
ftr-307	165	9	2012	2012	NUM
ftr-307	165	10	)	)	PUNCT
ftr-307	165	11	.	.	PUNCT
ftr-307	166	1	27	27	NUM
ftr-307	166	2	.	.	PUNCT
ftr-307	166	3	i.r.c	i.r.c	NOUN
ftr-307	166	4	.	.	PUNCT
ftr-307	167	1	§	§	PROPN
ftr-307	167	2	104(a)(2	104(a)(2	NUM
ftr-307	167	3	)	)	PUNCT
ftr-307	167	4	(	(	PUNCT
ftr-307	167	5	the	the	DET
ftr-307	167	6	parenthetical	parenthetical	ADJ
ftr-307	167	7	language	language	NOUN
ftr-307	167	8	of	of	ADP
ftr-307	167	9	section	section	NOUN
ftr-307	167	10	104(a	104(a	PROPN
ftr-307	167	11	)	)	PUNCT
ftr-307	167	12	provides	provide	VERB
ftr-307	167	13	as	as	ADP
ftr-307	167	14	such	such	ADJ
ftr-307	167	15	)	)	PUNCT
ftr-307	167	16	.	.	PUNCT
ftr-307	168	1	as	as	ADP
ftr-307	168	2	a	a	DET
ftr-307	168	3	rule	rule	NOUN
ftr-307	168	4	,	,	PUNCT
ftr-307	168	5	punitive	punitive	ADJ
ftr-307	168	6	damages	damage	NOUN
ftr-307	168	7	are	be	AUX
ftr-307	168	8	taxable	taxable	ADJ
ftr-307	168	9	with	with	ADP
ftr-307	168	10	possible	possible	ADJ
ftr-307	168	11	minor	minor	ADJ
ftr-307	168	12	exceptions	exception	NOUN
ftr-307	168	13	not	not	PART
ftr-307	168	14	relevant	relevant	ADJ
ftr-307	168	15	here	here	ADV
ftr-307	168	16	.	.	PUNCT
ftr-307	169	1	see	see	VERB
ftr-307	169	2	glenda	glenda	PROPN
ftr-307	169	3	g.	g.	PROPN
ftr-307	169	4	cochran	cochran	PROPN
ftr-307	169	5	&	&	CCONJ
ftr-307	169	6	john	john	PROPN
ftr-307	169	7	s.	s.	PROPN
ftr-307	169	8	campbell	campbell	PROPN
ftr-307	169	9	,	,	PUNCT
ftr-307	169	10	taxability	taxability	NOUN
ftr-307	169	11	of	of	ADP
ftr-307	169	12	punitive	punitive	ADJ
ftr-307	169	13	damages	damage	NOUN
ftr-307	169	14	,	,	PUNCT
ftr-307	169	15	58	58	NUM
ftr-307	169	16	ala	ala	NOUN
ftr-307	169	17	.	.	PUNCT
ftr-307	169	18	law	law	NOUN
ftr-307	169	19	.	.	PUNCT
ftr-307	170	1	96	96	NUM
ftr-307	170	2	,	,	PUNCT
ftr-307	170	3	96	96	NUM
ftr-307	170	4	(	(	PUNCT
ftr-307	170	5	1997	1997	NUM
ftr-307	170	6	)	)	PUNCT
ftr-307	170	7	(	(	PUNCT
ftr-307	170	8	explaining	explain	VERB
ftr-307	170	9	that	that	SCONJ
ftr-307	170	10	the	the	DET
ftr-307	170	11	1996	1996	NUM
ftr-307	170	12	amendment	amendment	NOUN
ftr-307	170	13	to	to	PART
ftr-307	170	14	section	section	VERB
ftr-307	170	15	104(a	104(a	PROPN
ftr-307	170	16	)	)	PUNCT
ftr-307	170	17	clarifies	clarify	VERB
ftr-307	170	18	that	that	SCONJ
ftr-307	170	19	most	most	ADJ
ftr-307	170	20	punitive	punitive	ADJ
ftr-307	170	21	damages	damage	NOUN
ftr-307	170	22	are	be	AUX
ftr-307	170	23	taxable	taxable	ADJ
ftr-307	170	24	,	,	PUNCT
ftr-307	170	25	though	though	SCONJ
ftr-307	170	26	noting	note	VERB
ftr-307	170	27	one	one	NUM
ftr-307	170	28	minor	minor	ADJ
ftr-307	170	29	exception	exception	NOUN
ftr-307	170	30	—	—	PUNCT
ftr-307	170	31	punitive	punitive	ADJ
ftr-307	170	32	damages	damage	NOUN
ftr-307	170	33	awarded	award	VERB
ftr-307	170	34	for	for	ADP
ftr-307	170	35	wrongful	wrongful	ADJ
ftr-307	170	36	death	death	NOUN
ftr-307	170	37	are	be	AUX
ftr-307	170	38	exempt	exempt	ADJ
ftr-307	170	39	from	from	ADP
ftr-307	170	40	taxation	taxation	NOUN
ftr-307	170	41	if	if	SCONJ
ftr-307	170	42	awarded	award	VERB
ftr-307	170	43	in	in	ADP
ftr-307	170	44	a	a	DET
ftr-307	170	45	state	state	NOUN
ftr-307	170	46	in	in	ADP
ftr-307	170	47	which	which	PRON
ftr-307	170	48	state	state	NOUN
ftr-307	170	49	law	law	NOUN
ftr-307	170	50	regarding	regard	VERB
ftr-307	170	51	wrongful	wrongful	ADJ
ftr-307	170	52	death	death	NOUN
ftr-307	170	53	provides	provide	VERB
ftr-307	170	54	for	for	ADP
ftr-307	170	55	no	no	DET
ftr-307	170	56	remedy	remedy	NOUN
ftr-307	170	57	other	other	ADJ
ftr-307	170	58	than	than	ADP
ftr-307	170	59	punitive	punitive	ADJ
ftr-307	170	60	damages	damage	NOUN
ftr-307	170	61	)	)	PUNCT
ftr-307	170	62	.	.	PUNCT
ftr-307	171	1	see	see	AUX
ftr-307	171	2	also	also	ADV
ftr-307	171	3	notice	notice	VERB
ftr-307	171	4	2012	2012	NUM
ftr-307	171	5	-	-	SYM
ftr-307	171	6	12	12	NUM
ftr-307	171	7	,	,	PUNCT
ftr-307	171	8	2012	2012	NUM
ftr-307	171	9	-	-	SYM
ftr-307	171	10	6	6	NUM
ftr-307	171	11	i.r.b	i.r.b	NOUN
ftr-307	171	12	.	.	PUNCT
ftr-307	172	1	84	84	NUM
ftr-307	172	2	florida	florida	PROPN
ftr-307	172	3	tax	tax	NOUN
ftr-307	172	4	review	review	NOUN
ftr-307	172	5	[	[	X
ftr-307	172	6	vol	vol	NOUN
ftr-307	172	7	.	.	PUNCT
ftr-307	173	1	14:3	14:3	NUM
ftr-307	173	2	specifically	specifically	ADV
ftr-307	173	3	excluded	exclude	VERB
ftr-307	173	4	from	from	ADP
ftr-307	173	5	the	the	DET
ftr-307	173	6	definition	definition	NOUN
ftr-307	173	7	of	of	ADP
ftr-307	173	8	physical	physical	ADJ
ftr-307	173	9	injury	injury	NOUN
ftr-307	173	10	or	or	CCONJ
ftr-307	173	11	sickness	sickness	NOUN
ftr-307	173	12	,	,	PUNCT
ftr-307	173	13	even	even	ADV
ftr-307	173	14	if	if	SCONJ
ftr-307	173	15	the	the	DET
ftr-307	173	16	emotional	emotional	ADJ
ftr-307	173	17	distress	distress	NOUN
ftr-307	173	18	leads	lead	VERB
ftr-307	173	19	to	to	ADP
ftr-307	173	20	physical	physical	ADJ
ftr-307	173	21	injury.28	injury.28	NOUN
ftr-307	173	22	the	the	DET
ftr-307	173	23	anomalous	anomalous	ADJ
ftr-307	173	24	result	result	NOUN
ftr-307	173	25	is	be	AUX
ftr-307	173	26	that	that	SCONJ
ftr-307	173	27	damages	damage	NOUN
ftr-307	173	28	for	for	ADP
ftr-307	173	29	emotional	emotional	ADJ
ftr-307	173	30	distress	distress	NOUN
ftr-307	173	31	arising	arise	VERB
ftr-307	173	32	from	from	ADP
ftr-307	173	33	a	a	DET
ftr-307	173	34	physical	physical	ADJ
ftr-307	173	35	injury	injury	NOUN
ftr-307	173	36	or	or	CCONJ
ftr-307	173	37	sickness	sickness	NOUN
ftr-307	173	38	are	be	AUX
ftr-307	173	39	excluded	exclude	VERB
ftr-307	173	40	from	from	ADP
ftr-307	173	41	gross	gross	ADJ
ftr-307	173	42	income	income	NOUN
ftr-307	173	43	,	,	PUNCT
ftr-307	173	44	while	while	SCONJ
ftr-307	173	45	damages	damage	NOUN
ftr-307	173	46	for	for	ADP
ftr-307	173	47	physical	physical	ADJ
ftr-307	173	48	manifestations	manifestation	NOUN
ftr-307	173	49	of	of	ADP
ftr-307	173	50	emotional	emotional	ADJ
ftr-307	173	51	distress	distress	NOUN
ftr-307	173	52	are	be	AUX
ftr-307	173	53	included	include	VERB
ftr-307	173	54	in	in	ADP
ftr-307	173	55	gross	gross	ADJ
ftr-307	173	56	income.29	income.29	NOUN
ftr-307	173	57	the	the	DET
ftr-307	173	58	section	section	NOUN
ftr-307	173	59	104	104	NUM
ftr-307	173	60	exclusion	exclusion	NOUN
ftr-307	173	61	has	have	VERB
ftr-307	173	62	a	a	DET
ftr-307	173	63	long	long	ADJ
ftr-307	173	64	history	history	NOUN
ftr-307	173	65	in	in	ADP
ftr-307	173	66	our	our	PRON
ftr-307	173	67	code	code	NOUN
ftr-307	173	68	.	.	PUNCT
ftr-307	174	1	its	its	PRON
ftr-307	174	2	predecessor	predecessor	NOUN
ftr-307	174	3	was	be	AUX
ftr-307	174	4	first	first	ADV
ftr-307	174	5	enacted	enact	VERB
ftr-307	174	6	as	as	ADP
ftr-307	174	7	part	part	NOUN
ftr-307	174	8	of	of	ADP
ftr-307	174	9	the	the	DET
ftr-307	174	10	revenue	revenue	NOUN
ftr-307	174	11	act	act	NOUN
ftr-307	174	12	of	of	ADP
ftr-307	174	13	1918	1918	NUM
ftr-307	174	14	,	,	PUNCT
ftr-307	174	15	which	which	PRON
ftr-307	174	16	excluded	exclude	VERB
ftr-307	174	17	from	from	ADP
ftr-307	174	18	gross	gross	ADJ
ftr-307	174	19	income	income	NOUN
ftr-307	174	20	“	"	PUNCT
ftr-307	174	21	[	[	X
ftr-307	174	22	a]mounts	a]mount	NOUN
ftr-307	174	23	received	receive	VERB
ftr-307	174	24	.	.	PUNCT
ftr-307	174	25	.	.	PUNCT
ftr-307	175	1	.	.	PUNCT
ftr-307	176	1	as	as	SCONJ
ftr-307	176	2	compensation	compensation	NOUN
ftr-307	176	3	for	for	ADP
ftr-307	176	4	personal	personal	ADJ
ftr-307	176	5	injuries	injury	NOUN
ftr-307	176	6	or	or	CCONJ
ftr-307	176	7	sickness	sickness	NOUN
ftr-307	176	8	,	,	PUNCT
ftr-307	176	9	”	"	PUNCT
ftr-307	176	10	as	as	ADV
ftr-307	176	11	well	well	ADV
ftr-307	176	12	as	as	SCONJ
ftr-307	176	13	“	"	PUNCT
ftr-307	176	14	any	any	DET
ftr-307	176	15	damages	damage	NOUN
ftr-307	176	16	received	receive	VERB
ftr-307	176	17	.	.	PUNCT
ftr-307	176	18	.	.	PUNCT
ftr-307	177	1	.	.	PUNCT
ftr-307	178	1	on	on	ADP
ftr-307	178	2	account	account	NOUN
ftr-307	178	3	of	of	ADP
ftr-307	178	4	such	such	ADJ
ftr-307	178	5	injuries	injury	NOUN
ftr-307	178	6	and	and	CCONJ
ftr-307	178	7	sickness	sickness	NOUN
ftr-307	178	8	.	.	PUNCT
ftr-307	179	1	”30	”30	VERB
ftr-307	179	2	although	although	SCONJ
ftr-307	179	3	the	the	DET
ftr-307	179	4	legislative	legislative	ADJ
ftr-307	179	5	history	history	NOUN
ftr-307	179	6	does	do	AUX
ftr-307	179	7	not	not	PART
ftr-307	179	8	offer	offer	VERB
ftr-307	179	9	a	a	DET
ftr-307	179	10	definitive	definitive	ADJ
ftr-307	179	11	rationale	rationale	NOUN
ftr-307	179	12	for	for	ADP
ftr-307	179	13	the	the	DET
ftr-307	179	14	adoption	adoption	NOUN
ftr-307	179	15	of	of	ADP
ftr-307	179	16	the	the	DET
ftr-307	179	17	exclusion	exclusion	NOUN
ftr-307	179	18	,	,	PUNCT
ftr-307	179	19	the	the	DET
ftr-307	179	20	exception	exception	NOUN
ftr-307	179	21	was	be	AUX
ftr-307	179	22	enacted	enact	VERB
ftr-307	179	23	just	just	ADV
ftr-307	179	24	as	as	SCONJ
ftr-307	179	25	the	the	DET
ftr-307	179	26	court	court	NOUN
ftr-307	179	27	was	be	AUX
ftr-307	179	28	struggling	struggle	VERB
ftr-307	179	29	with	with	ADP
ftr-307	179	30	the	the	DET
ftr-307	179	31	understanding	understanding	NOUN
ftr-307	179	32	of	of	ADP
ftr-307	179	33	the	the	DET
ftr-307	179	34	breadth	breadth	NOUN
ftr-307	179	35	of	of	ADP
ftr-307	179	36	“	"	PUNCT
ftr-307	179	37	income	income	NOUN
ftr-307	179	38	”	"	PUNCT
ftr-307	179	39	for	for	ADP
ftr-307	179	40	federal	federal	ADJ
ftr-307	179	41	tax	tax	NOUN
ftr-307	179	42	purposes	purpose	NOUN
ftr-307	179	43	.	.	PUNCT
ftr-307	180	1	congress	congress	PROPN
ftr-307	180	2	created	create	VERB
ftr-307	180	3	the	the	DET
ftr-307	180	4	exception	exception	NOUN
ftr-307	180	5	on	on	ADP
ftr-307	180	6	the	the	DET
ftr-307	180	7	heels	heel	NOUN
ftr-307	180	8	of	of	ADP
ftr-307	180	9	a	a	DET
ftr-307	180	10	series	series	NOUN
ftr-307	180	11	of	of	ADP
ftr-307	180	12	supreme	supreme	PROPN
ftr-307	180	13	court	court	PROPN
ftr-307	180	14	decisions	decision	NOUN
ftr-307	180	15	holding	hold	VERB
ftr-307	180	16	that	that	DET
ftr-307	180	17	restoration	restoration	NOUN
ftr-307	180	18	of	of	ADP
ftr-307	180	19	capital	capital	NOUN
ftr-307	180	20	was	be	AUX
ftr-307	180	21	not	not	PART
ftr-307	180	22	income	income	NOUN
ftr-307	180	23	;	;	PUNCT
ftr-307	180	24	it	it	PRON
ftr-307	180	25	is	be	AUX
ftr-307	180	26	quite	quite	ADV
ftr-307	180	27	possible	possible	ADJ
ftr-307	180	28	that	that	SCONJ
ftr-307	180	29	these	these	DET
ftr-307	180	30	decisions	decision	NOUN
ftr-307	180	31	influenced	influence	VERB
ftr-307	180	32	the	the	DET
ftr-307	180	33	congressional	congressional	ADJ
ftr-307	180	34	understanding	understanding	NOUN
ftr-307	180	35	of	of	ADP
ftr-307	180	36	income	income	NOUN
ftr-307	180	37	and	and	CCONJ
ftr-307	180	38	that	that	SCONJ
ftr-307	180	39	the	the	DET
ftr-307	180	40	1918	1918	NUM
ftr-307	180	41	congress	congress	PROPN
ftr-307	180	42	understood	understand	VERB
ftr-307	180	43	damages	damage	NOUN
ftr-307	180	44	from	from	ADP
ftr-307	180	45	physical	physical	ADJ
ftr-307	180	46	injury	injury	NOUN
ftr-307	180	47	as	as	ADP
ftr-307	180	48	similarly	similarly	ADV
ftr-307	180	49	365	365	NUM
ftr-307	180	50	(	(	PUNCT
ftr-307	180	51	advising	advise	VERB
ftr-307	180	52	that	that	SCONJ
ftr-307	180	53	restitution	restitution	NOUN
ftr-307	180	54	payments	payment	NOUN
ftr-307	180	55	to	to	ADP
ftr-307	180	56	victims	victim	NOUN
ftr-307	180	57	of	of	ADP
ftr-307	180	58	human	human	ADJ
ftr-307	180	59	trafficking	trafficking	NOUN
ftr-307	180	60	,	,	PUNCT
ftr-307	180	61	which	which	PRON
ftr-307	180	62	arguably	arguably	ADV
ftr-307	180	63	have	have	VERB
ftr-307	180	64	a	a	DET
ftr-307	180	65	punitive	punitive	ADJ
ftr-307	180	66	component	component	NOUN
ftr-307	180	67	,	,	PUNCT
ftr-307	180	68	are	be	AUX
ftr-307	180	69	not	not	PART
ftr-307	180	70	taxable	taxable	ADJ
ftr-307	180	71	)	)	PUNCT
ftr-307	180	72	.	.	PUNCT
ftr-307	181	1	28	28	NUM
ftr-307	181	2	.	.	PUNCT
ftr-307	181	3	i.r.c	i.r.c	NOUN
ftr-307	181	4	.	.	PUNCT
ftr-307	182	1	§	§	PROPN
ftr-307	182	2	104(a	104(a	PROPN
ftr-307	182	3	)	)	PUNCT
ftr-307	182	4	.	.	PUNCT
ftr-307	183	1	29	29	NUM
ftr-307	183	2	.	.	X
ftr-307	184	1	see	see	VERB
ftr-307	184	2	,	,	PUNCT
ftr-307	184	3	e.g.	e.g.	ADV
ftr-307	184	4	,	,	PUNCT
ftr-307	184	5	stadnyk	stadnyk	NOUN
ftr-307	184	6	v.	v.	ADP
ftr-307	184	7	commissioner	commissioner	NOUN
ftr-307	184	8	,	,	PUNCT
ftr-307	184	9	96	96	NUM
ftr-307	184	10	t.c.m	t.c.m	NOUN
ftr-307	184	11	.	.	PUNCT
ftr-307	185	1	(	(	PUNCT
ftr-307	185	2	cch	cch	NOUN
ftr-307	185	3	)	)	PUNCT
ftr-307	185	4	475	475	NUM
ftr-307	185	5	,	,	PUNCT
ftr-307	185	6	476	476	NUM
ftr-307	185	7	,	,	PUNCT
ftr-307	185	8	t.c.m	t.c.m	INTJ
ftr-307	185	9	.	.	PUNCT
ftr-307	186	1	(	(	PUNCT
ftr-307	186	2	ria	ria	PROPN
ftr-307	186	3	)	)	PUNCT
ftr-307	186	4	¶	¶	NOUN
ftr-307	186	5	2008	2008	NUM
ftr-307	186	6	-	-	SYM
ftr-307	186	7	289	289	NUM
ftr-307	186	8	at	at	ADP
ftr-307	186	9	1576	1576	NUM
ftr-307	186	10	(	(	PUNCT
ftr-307	186	11	2008	2008	NUM
ftr-307	186	12	)	)	PUNCT
ftr-307	186	13	,	,	PUNCT
ftr-307	186	14	aff’d	aff’d	VERB
ftr-307	186	15	,	,	PUNCT
ftr-307	186	16	367	367	NUM
ftr-307	186	17	f.	f.	PROPN
ftr-307	186	18	app’x	app’x	PROPN
ftr-307	186	19	586	586	NUM
ftr-307	186	20	(	(	PUNCT
ftr-307	186	21	6th	6th	ADJ
ftr-307	186	22	cir	cir	NOUN
ftr-307	186	23	.	.	PUNCT
ftr-307	186	24	2010	2010	NUM
ftr-307	186	25	)	)	PUNCT
ftr-307	186	26	(	(	PUNCT
ftr-307	186	27	“	"	PUNCT
ftr-307	186	28	for	for	ADP
ftr-307	186	29	purposes	purpose	NOUN
ftr-307	186	30	of	of	ADP
ftr-307	186	31	section	section	NOUN
ftr-307	186	32	104(a)(2	104(a)(2	NUM
ftr-307	186	33	)	)	PUNCT
ftr-307	186	34	,	,	PUNCT
ftr-307	186	35	emotional	emotional	ADJ
ftr-307	186	36	distress	distress	NOUN
ftr-307	186	37	is	be	AUX
ftr-307	186	38	not	not	PART
ftr-307	186	39	treated	treat	VERB
ftr-307	186	40	as	as	ADP
ftr-307	186	41	a	a	DET
ftr-307	186	42	physical	physical	ADJ
ftr-307	186	43	injury	injury	NOUN
ftr-307	186	44	or	or	CCONJ
ftr-307	186	45	physical	physical	ADJ
ftr-307	186	46	sickness	sickness	NOUN
ftr-307	186	47	,	,	PUNCT
ftr-307	186	48	except	except	SCONJ
ftr-307	186	49	for	for	ADP
ftr-307	186	50	damages	damage	NOUN
ftr-307	186	51	not	not	PART
ftr-307	186	52	in	in	ADP
ftr-307	186	53	excess	excess	NOUN
ftr-307	186	54	of	of	ADP
ftr-307	186	55	the	the	DET
ftr-307	186	56	cost	cost	NOUN
ftr-307	186	57	of	of	ADP
ftr-307	186	58	medical	medical	ADJ
ftr-307	186	59	care	care	NOUN
ftr-307	186	60	attributable	attributable	ADJ
ftr-307	186	61	to	to	ADP
ftr-307	186	62	emotional	emotional	ADJ
ftr-307	186	63	distress	distress	NOUN
ftr-307	186	64	.	.	PUNCT
ftr-307	186	65	)	)	PUNCT
ftr-307	187	1	note	note	VERB
ftr-307	187	2	the	the	DET
ftr-307	187	3	minor	minor	ADJ
ftr-307	187	4	exception	exception	NOUN
ftr-307	187	5	explained	explain	VERB
ftr-307	187	6	by	by	ADP
ftr-307	187	7	the	the	DET
ftr-307	187	8	court	court	NOUN
ftr-307	187	9	:	:	PUNCT
ftr-307	187	10	taxpayers	taxpayer	NOUN
ftr-307	187	11	may	may	AUX
ftr-307	187	12	exclude	exclude	VERB
ftr-307	187	13	damages	damage	NOUN
ftr-307	187	14	received	receive	VERB
ftr-307	187	15	for	for	ADP
ftr-307	187	16	physical	physical	ADJ
ftr-307	187	17	manifestations	manifestation	NOUN
ftr-307	187	18	of	of	ADP
ftr-307	187	19	emotional	emotional	ADJ
ftr-307	187	20	distress	distress	NOUN
ftr-307	187	21	,	,	PUNCT
ftr-307	187	22	but	but	CCONJ
ftr-307	187	23	only	only	ADV
ftr-307	187	24	to	to	ADP
ftr-307	187	25	the	the	DET
ftr-307	187	26	extent	extent	NOUN
ftr-307	187	27	those	those	DET
ftr-307	187	28	damages	damage	NOUN
ftr-307	187	29	offset	offset	VERB
ftr-307	187	30	unreimbursed	unreimburse	VERB
ftr-307	187	31	medical	medical	ADJ
ftr-307	187	32	expenses	expense	NOUN
ftr-307	187	33	that	that	PRON
ftr-307	187	34	were	be	AUX
ftr-307	187	35	not	not	PART
ftr-307	187	36	deducted	deduct	VERB
ftr-307	187	37	.	.	PUNCT
ftr-307	188	1	i	i	PRON
ftr-307	188	2	d.	d.	VERB
ftr-307	188	3	this	this	DET
ftr-307	188	4	exception	exception	NOUN
ftr-307	188	5	is	be	AUX
ftr-307	188	6	likely	likely	ADJ
ftr-307	188	7	to	to	PART
ftr-307	188	8	become	become	VERB
ftr-307	188	9	less	less	ADV
ftr-307	188	10	important	important	ADJ
ftr-307	188	11	if	if	SCONJ
ftr-307	188	12	the	the	DET
ftr-307	188	13	patient	patient	NOUN
ftr-307	188	14	protection	protection	NOUN
ftr-307	188	15	and	and	CCONJ
ftr-307	188	16	affordable	affordable	ADJ
ftr-307	188	17	care	care	NOUN
ftr-307	188	18	act	act	NOUN
ftr-307	188	19	results	result	NOUN
ftr-307	188	20	in	in	ADP
ftr-307	188	21	fewer	few	ADJ
ftr-307	188	22	individuals	individual	NOUN
ftr-307	188	23	lacking	lack	VERB
ftr-307	188	24	health	health	NOUN
ftr-307	188	25	care	care	NOUN
ftr-307	188	26	coverage	coverage	NOUN
ftr-307	188	27	.	.	PUNCT
ftr-307	189	1	30	30	NUM
ftr-307	189	2	.	.	PUNCT
ftr-307	190	1	revenue	revenue	NOUN
ftr-307	190	2	act	act	NOUN
ftr-307	190	3	of	of	ADP
ftr-307	190	4	1918	1918	NUM
ftr-307	190	5	,	,	PUNCT
ftr-307	190	6	pub	pub	NOUN
ftr-307	190	7	.	.	PUNCT
ftr-307	191	1	l.	l.	PROPN
ftr-307	191	2	no	no	INTJ
ftr-307	191	3	.	.	PROPN
ftr-307	191	4	254	254	NUM
ftr-307	191	5	,	,	PUNCT
ftr-307	191	6	§	§	PROPN
ftr-307	191	7	213(b)(6	213(b)(6	NUM
ftr-307	191	8	)	)	PUNCT
ftr-307	191	9	,	,	PUNCT
ftr-307	192	1	40	40	NUM
ftr-307	192	2	stat	stat	NOUN
ftr-307	192	3	.	.	PUNCT
ftr-307	193	1	1066	1066	NUM
ftr-307	193	2	(	(	PUNCT
ftr-307	193	3	1919	1919	NUM
ftr-307	193	4	)	)	PUNCT
ftr-307	193	5	.	.	PUNCT
ftr-307	194	1	recall	recall	VERB
ftr-307	194	2	that	that	SCONJ
ftr-307	194	3	the	the	DET
ftr-307	194	4	sixteenth	sixteenth	ADJ
ftr-307	194	5	amendment	amendment	NOUN
ftr-307	194	6	passed	pass	VERB
ftr-307	194	7	in	in	ADP
ftr-307	194	8	1913	1913	NUM
ftr-307	194	9	,	,	PUNCT
ftr-307	194	10	so	so	ADV
ftr-307	194	11	the	the	DET
ftr-307	194	12	exclusion	exclusion	NOUN
ftr-307	194	13	has	have	AUX
ftr-307	194	14	been	be	AUX
ftr-307	194	15	part	part	NOUN
ftr-307	194	16	of	of	ADP
ftr-307	194	17	the	the	DET
ftr-307	194	18	income	income	NOUN
ftr-307	194	19	tax	tax	NOUN
ftr-307	194	20	almost	almost	ADV
ftr-307	194	21	as	as	ADV
ftr-307	194	22	long	long	ADV
ftr-307	194	23	as	as	SCONJ
ftr-307	194	24	we	we	PRON
ftr-307	194	25	have	have	AUX
ftr-307	194	26	had	have	VERB
ftr-307	194	27	an	an	DET
ftr-307	194	28	income	income	NOUN
ftr-307	194	29	tax	tax	NOUN
ftr-307	194	30	.	.	PUNCT
ftr-307	195	1	dodge	dodge	PROPN
ftr-307	195	2	,	,	PUNCT
ftr-307	195	3	murphy	murphy	PROPN
ftr-307	195	4	and	and	CCONJ
ftr-307	195	5	the	the	DET
ftr-307	195	6	sixteenth	sixteenth	ADJ
ftr-307	195	7	amendment	amendment	NOUN
ftr-307	195	8	,	,	PUNCT
ftr-307	195	9	supra	supra	PROPN
ftr-307	195	10	note	note	PROPN
ftr-307	195	11	19	19	NUM
ftr-307	195	12	,	,	PUNCT
ftr-307	195	13	at	at	ADP
ftr-307	195	14	372	372	NUM
ftr-307	195	15	(	(	PUNCT
ftr-307	195	16	noting	note	VERB
ftr-307	195	17	that	that	SCONJ
ftr-307	195	18	congress	congress	PROPN
ftr-307	195	19	proposed	propose	VERB
ftr-307	195	20	the	the	DET
ftr-307	195	21	sixteenth	sixteenth	ADJ
ftr-307	195	22	amendment	amendment	NOUN
ftr-307	195	23	in	in	ADP
ftr-307	195	24	1909	1909	NUM
ftr-307	195	25	,	,	PUNCT
ftr-307	195	26	and	and	CCONJ
ftr-307	195	27	it	it	PRON
ftr-307	195	28	was	be	AUX
ftr-307	195	29	ratified	ratify	VERB
ftr-307	195	30	in	in	ADP
ftr-307	195	31	1913	1913	NUM
ftr-307	195	32	)	)	PUNCT
ftr-307	195	33	.	.	PUNCT
ftr-307	196	1	“	"	PUNCT
ftr-307	196	2	in	in	ADP
ftr-307	196	3	the	the	DET
ftr-307	196	4	early	early	ADJ
ftr-307	196	5	years	year	NOUN
ftr-307	196	6	of	of	ADP
ftr-307	196	7	this	this	DET
ftr-307	196	8	tax	tax	NOUN
ftr-307	196	9	(	(	PUNCT
ftr-307	196	10	1918	1918	NUM
ftr-307	196	11	-	-	SYM
ftr-307	196	12	31	31	NUM
ftr-307	196	13	)	)	PUNCT
ftr-307	196	14	,	,	PUNCT
ftr-307	196	15	only	only	ADV
ftr-307	196	16	5.6	5.6	NUM
ftr-307	196	17	percent	percent	NOUN
ftr-307	196	18	of	of	ADP
ftr-307	196	19	the	the	DET
ftr-307	196	20	united	united	PROPN
ftr-307	196	21	states	states	PROPN
ftr-307	196	22	population	population	NOUN
ftr-307	196	23	filed	file	VERB
ftr-307	196	24	income	income	NOUN
ftr-307	196	25	-	-	PUNCT
ftr-307	196	26	tax	tax	NOUN
ftr-307	196	27	returns	return	NOUN
ftr-307	196	28	with	with	ADP
ftr-307	196	29	a	a	DET
ftr-307	196	30	tax	tax	NOUN
ftr-307	196	31	due	due	ADJ
ftr-307	196	32	.	.	PUNCT
ftr-307	196	33	”	"	PUNCT
ftr-307	197	1	sergio	sergio	PROPN
ftr-307	197	2	pareja	pareja	PROPN
ftr-307	197	3	,	,	PUNCT
ftr-307	197	4	taxation	taxation	NOUN
ftr-307	197	5	without	without	ADP
ftr-307	197	6	liquidation	liquidation	NOUN
ftr-307	197	7	:	:	PUNCT
ftr-307	197	8	rethinking	rethink	VERB
ftr-307	197	9	“	"	PUNCT
ftr-307	197	10	ability	ability	NOUN
ftr-307	197	11	to	to	PART
ftr-307	197	12	pay	pay	VERB
ftr-307	197	13	,	,	PUNCT
ftr-307	197	14	”	"	PUNCT
ftr-307	197	15	2008	2008	NUM
ftr-307	197	16	wis	wis	NOUN
ftr-307	197	17	.	.	PUNCT
ftr-307	198	1	l.	l.	PROPN
ftr-307	198	2	rev	rev	PROPN
ftr-307	198	3	.	.	PROPN
ftr-307	198	4	841	841	NUM
ftr-307	198	5	,	,	PUNCT
ftr-307	198	6	851	851	NUM
ftr-307	198	7	(	(	PUNCT
ftr-307	198	8	2008	2008	NUM
ftr-307	198	9	)	)	PUNCT
ftr-307	198	10	(	(	PUNCT
ftr-307	198	11	citing	cite	VERB
ftr-307	198	12	michael	michael	PROPN
ftr-307	198	13	j.	j.	PROPN
ftr-307	198	14	graetz	graetz	PROPN
ftr-307	198	15	,	,	PUNCT
ftr-307	198	16	100	100	NUM
ftr-307	198	17	million	million	NUM
ftr-307	198	18	unnecessary	unnecessary	ADJ
ftr-307	198	19	returns	return	NOUN
ftr-307	198	20	:	:	PUNCT
ftr-307	198	21	a	a	DET
ftr-307	198	22	simple	simple	ADJ
ftr-307	198	23	fair	fair	ADJ
ftr-307	198	24	,	,	PUNCT
ftr-307	198	25	and	and	CCONJ
ftr-307	198	26	competitive	competitive	ADJ
ftr-307	198	27	tax	tax	NOUN
ftr-307	198	28	plan	plan	NOUN
ftr-307	198	29	for	for	ADP
ftr-307	198	30	the	the	DET
ftr-307	198	31	united	united	PROPN
ftr-307	198	32	states	states	PROPN
ftr-307	198	33	86	86	NUM
ftr-307	198	34	(	(	PUNCT
ftr-307	198	35	2008	2008	NUM
ftr-307	198	36	)	)	PUNCT
ftr-307	198	37	)	)	PUNCT
ftr-307	198	38	.	.	PUNCT
ftr-307	199	1	it	it	PRON
ftr-307	199	2	was	be	AUX
ftr-307	199	3	not	not	PART
ftr-307	199	4	until	until	ADP
ftr-307	199	5	world	world	NOUN
ftr-307	199	6	war	war	NOUN
ftr-307	199	7	i	i	PRON
ftr-307	199	8	that	that	SCONJ
ftr-307	199	9	the	the	DET
ftr-307	199	10	income	income	NOUN
ftr-307	199	11	tax	tax	NOUN
ftr-307	199	12	became	become	VERB
ftr-307	199	13	a	a	DET
ftr-307	199	14	tax	tax	NOUN
ftr-307	199	15	“	"	PUNCT
ftr-307	199	16	on	on	ADP
ftr-307	199	17	the	the	DET
ftr-307	199	18	masses	masse	NOUN
ftr-307	199	19	.	.	PUNCT
ftr-307	199	20	”	"	PUNCT
ftr-307	200	1	dodge	dodge	PROPN
ftr-307	200	2	,	,	PUNCT
ftr-307	200	3	murphy	murphy	PROPN
ftr-307	200	4	and	and	CCONJ
ftr-307	200	5	the	the	DET
ftr-307	200	6	sixteenth	sixteenth	ADJ
ftr-307	200	7	amendment	amendment	NOUN
ftr-307	200	8	,	,	PUNCT
ftr-307	200	9	supra	supra	PROPN
ftr-307	200	10	note	note	PROPN
ftr-307	200	11	19	19	NUM
ftr-307	200	12	,	,	PUNCT
ftr-307	200	13	at	at	ADP
ftr-307	200	14	385	385	NUM
ftr-307	200	15	.	.	PUNCT
ftr-307	201	1	2013	2013	NUM
ftr-307	201	2	]	]	PUNCT
ftr-307	202	1	taxing	tax	VERB
ftr-307	202	2	anxiety	anxiety	NOUN
ftr-307	202	3	85	85	NUM
ftr-307	202	4	falling	fall	VERB
ftr-307	202	5	outside	outside	ADP
ftr-307	202	6	the	the	DET
ftr-307	202	7	definition	definition	NOUN
ftr-307	202	8	of	of	ADP
ftr-307	202	9	‘	'	PUNCT
ftr-307	202	10	income	income	NOUN
ftr-307	202	11	’	'	PUNCT
ftr-307	202	12	upon	upon	SCONJ
ftr-307	202	13	which	which	PRON
ftr-307	202	14	they	they	PRON
ftr-307	202	15	could	could	AUX
ftr-307	202	16	lawfully	lawfully	ADV
ftr-307	202	17	impose	impose	VERB
ftr-307	202	18	a	a	DET
ftr-307	202	19	tax.31	tax.31	NOUN
ftr-307	202	20	these	these	DET
ftr-307	202	21	early	early	ADJ
ftr-307	202	22	cases	case	NOUN
ftr-307	202	23	,	,	PUNCT
ftr-307	202	24	and	and	CCONJ
ftr-307	202	25	the	the	DET
ftr-307	202	26	commentary	commentary	NOUN
ftr-307	202	27	from	from	ADP
ftr-307	202	28	the	the	DET
ftr-307	202	29	executive	executive	ADJ
ftr-307	202	30	and	and	CCONJ
ftr-307	202	31	legislative	legislative	ADJ
ftr-307	202	32	branches	branch	NOUN
ftr-307	202	33	,	,	PUNCT
ftr-307	202	34	suggest	suggest	VERB
ftr-307	202	35	that	that	SCONJ
ftr-307	202	36	the	the	DET
ftr-307	202	37	exception	exception	NOUN
ftr-307	202	38	for	for	ADP
ftr-307	202	39	damages	damage	NOUN
ftr-307	202	40	was	be	AUX
ftr-307	202	41	carved	carve	VERB
ftr-307	202	42	out	out	ADP
ftr-307	202	43	in	in	ADP
ftr-307	202	44	part	part	NOUN
ftr-307	202	45	because	because	SCONJ
ftr-307	202	46	the	the	DET
ftr-307	202	47	conception	conception	NOUN
ftr-307	202	48	of	of	ADP
ftr-307	202	49	“	"	PUNCT
ftr-307	202	50	income	income	NOUN
ftr-307	202	51	”	"	PUNCT
ftr-307	202	52	was	be	AUX
ftr-307	202	53	quite	quite	ADV
ftr-307	202	54	narrow	narrow	ADJ
ftr-307	202	55	:	:	PUNCT
ftr-307	202	56	congress	congress	PROPN
ftr-307	202	57	was	be	AUX
ftr-307	202	58	unsure	unsure	ADJ
ftr-307	202	59	that	that	SCONJ
ftr-307	202	60	damages	damage	NOUN
ftr-307	202	61	could	could	AUX
ftr-307	202	62	in	in	ADP
ftr-307	202	63	fact	fact	NOUN
ftr-307	202	64	be	be	AUX
ftr-307	202	65	taxed	tax	VERB
ftr-307	202	66	.	.	PUNCT
ftr-307	203	1	this	this	DET
ftr-307	203	2	early	early	ADJ
ftr-307	203	3	understanding	understanding	NOUN
ftr-307	203	4	of	of	ADP
ftr-307	203	5	the	the	DET
ftr-307	203	6	scope	scope	NOUN
ftr-307	203	7	of	of	ADP
ftr-307	203	8	permissible	permissible	ADJ
ftr-307	203	9	taxable	taxable	ADJ
ftr-307	203	10	income	income	NOUN
ftr-307	203	11	,	,	PUNCT
ftr-307	203	12	as	as	SCONJ
ftr-307	203	13	evidenced	evidence	VERB
ftr-307	203	14	in	in	ADP
ftr-307	203	15	the	the	DET
ftr-307	203	16	cases	case	NOUN
ftr-307	203	17	from	from	ADP
ftr-307	203	18	the	the	DET
ftr-307	203	19	1910s	1910s	NUM
ftr-307	203	20	,	,	PUNCT
ftr-307	203	21	has	have	AUX
ftr-307	203	22	evolved	evolve	VERB
ftr-307	203	23	.	.	PUNCT
ftr-307	204	1	most	most	ADJ
ftr-307	204	2	modern	modern	ADJ
ftr-307	204	3	scholars	scholar	NOUN
ftr-307	204	4	and	and	CCONJ
ftr-307	204	5	the	the	DET
ftr-307	204	6	court	court	NOUN
ftr-307	204	7	have	have	AUX
ftr-307	204	8	abandoned	abandon	VERB
ftr-307	204	9	the	the	DET
ftr-307	204	10	notion	notion	NOUN
ftr-307	204	11	that	that	SCONJ
ftr-307	204	12	income	income	NOUN
ftr-307	204	13	is	be	AUX
ftr-307	204	14	limited	limit	VERB
ftr-307	204	15	to	to	ADP
ftr-307	204	16	receipts	receipt	NOUN
ftr-307	204	17	from	from	ADP
ftr-307	204	18	capital	capital	NOUN
ftr-307	204	19	or	or	CCONJ
ftr-307	204	20	labor	labor	NOUN
ftr-307	204	21	or	or	CCONJ
ftr-307	204	22	both	both	PRON
ftr-307	204	23	combined	combine	VERB
ftr-307	204	24	.	.	PUNCT
ftr-307	205	1	an	an	DET
ftr-307	205	2	oft	oft	ADV
ftr-307	205	3	-	-	PUNCT
ftr-307	205	4	cited	cite	VERB
ftr-307	205	5	turning	turning	NOUN
ftr-307	205	6	point	point	NOUN
ftr-307	205	7	in	in	ADP
ftr-307	205	8	the	the	DET
ftr-307	205	9	evolution	evolution	NOUN
ftr-307	205	10	of	of	ADP
ftr-307	205	11	our	our	PRON
ftr-307	205	12	understanding	understanding	NOUN
ftr-307	205	13	of	of	ADP
ftr-307	205	14	income	income	NOUN
ftr-307	205	15	and	and	CCONJ
ftr-307	205	16	of	of	ADP
ftr-307	205	17	what	what	PRON
ftr-307	205	18	is	be	AUX
ftr-307	205	19	constitutionally	constitutionally	ADV
ftr-307	205	20	subject	subject	ADJ
ftr-307	205	21	to	to	ADP
ftr-307	205	22	tax	tax	NOUN
ftr-307	205	23	is	be	AUX
ftr-307	205	24	found	find	VERB
ftr-307	205	25	in	in	ADP
ftr-307	205	26	commissioner	commissioner	PROPN
ftr-307	205	27	v.	v.	PROPN
ftr-307	205	28	glenshaw	glenshaw	PROPN
ftr-307	205	29	glass.32	glass.32	PROPN
ftr-307	205	30	although	although	SCONJ
ftr-307	205	31	the	the	DET
ftr-307	205	32	court	court	NOUN
ftr-307	205	33	in	in	ADP
ftr-307	205	34	glenshaw	glenshaw	ADJ
ftr-307	205	35	glass	glass	NOUN
ftr-307	205	36	noted	note	VERB
ftr-307	205	37	that	that	SCONJ
ftr-307	205	38	damages	damage	NOUN
ftr-307	205	39	for	for	ADP
ftr-307	205	40	personal	personal	ADJ
ftr-307	205	41	injury	injury	NOUN
ftr-307	205	42	would	would	AUX
ftr-307	205	43	not	not	PART
ftr-307	205	44	be	be	AUX
ftr-307	205	45	included	include	VERB
ftr-307	205	46	in	in	ADP
ftr-307	205	47	income	income	NOUN
ftr-307	205	48	,	,	PUNCT
ftr-307	205	49	the	the	DET
ftr-307	205	50	court	court	NOUN
ftr-307	205	51	articulated	articulate	VERB
ftr-307	205	52	a	a	DET
ftr-307	205	53	more	more	ADV
ftr-307	205	54	expansive	expansive	ADJ
ftr-307	205	55	understanding	understanding	NOUN
ftr-307	205	56	of	of	ADP
ftr-307	205	57	income	income	NOUN
ftr-307	205	58	when	when	SCONJ
ftr-307	205	59	it	it	PRON
ftr-307	205	60	held	hold	VERB
ftr-307	205	61	that	that	SCONJ
ftr-307	205	62	punitive	punitive	ADJ
ftr-307	205	63	damages	damage	NOUN
ftr-307	205	64	were	be	AUX
ftr-307	205	65	well	well	ADV
ftr-307	205	66	within	within	ADP
ftr-307	205	67	congress	congress	PROPN
ftr-307	205	68	’s	’s	PART
ftr-307	205	69	constitutional	constitutional	ADJ
ftr-307	205	70	taxing	tax	VERB
ftr-307	205	71	power.33	power.33	NOUN
ftr-307	205	72	despite	despite	SCONJ
ftr-307	205	73	the	the	DET
ftr-307	205	74	long	long	ADV
ftr-307	205	75	-	-	PUNCT
ftr-307	205	76	standing	stand	VERB
ftr-307	205	77	nature	nature	NOUN
ftr-307	205	78	of	of	ADP
ftr-307	205	79	the	the	DET
ftr-307	205	80	exclusion	exclusion	NOUN
ftr-307	205	81	,	,	PUNCT
ftr-307	205	82	congress	congress	PROPN
ftr-307	205	83	has	have	AUX
ftr-307	205	84	never	never	ADV
ftr-307	205	85	articulated	articulate	VERB
ftr-307	205	86	the	the	DET
ftr-307	205	87	policy	policy	NOUN
ftr-307	205	88	reason	reason	NOUN
ftr-307	205	89	for	for	ADP
ftr-307	205	90	the	the	DET
ftr-307	205	91	section	section	NOUN
ftr-307	205	92	104(a)(2	104(a)(2	NOUN
ftr-307	205	93	)	)	PUNCT
ftr-307	205	94	exclusion	exclusion	NOUN
ftr-307	205	95	,	,	PUNCT
ftr-307	205	96	and	and	CCONJ
ftr-307	205	97	commentators	commentator	NOUN
ftr-307	205	98	presume	presume	VERB
ftr-307	205	99	that	that	SCONJ
ftr-307	205	100	the	the	DET
ftr-307	205	101	exception	exception	NOUN
ftr-307	205	102	rests	rest	VERB
ftr-307	205	103	at	at	ADP
ftr-307	205	104	least	least	ADJ
ftr-307	205	105	in	in	ADP
ftr-307	205	106	part	part	NOUN
ftr-307	205	107	on	on	ADP
ftr-307	205	108	compassion.34	compassion.34	NOUN
ftr-307	205	109	in	in	ADP
ftr-307	205	110	casting	cast	VERB
ftr-307	205	111	about	about	ADP
ftr-307	205	112	for	for	ADP
ftr-307	205	113	theoretical	theoretical	ADJ
ftr-307	205	114	justifications	justification	NOUN
ftr-307	205	115	for	for	ADP
ftr-307	205	116	the	the	DET
ftr-307	205	117	exclusion	exclusion	NOUN
ftr-307	205	118	,	,	PUNCT
ftr-307	205	119	courts	court	NOUN
ftr-307	205	120	have	have	AUX
ftr-307	205	121	surmised	surmise	VERB
ftr-307	205	122	that	that	SCONJ
ftr-307	205	123	the	the	DET
ftr-307	205	124	exclusion	exclusion	NOUN
ftr-307	205	125	serves	serve	VERB
ftr-307	205	126	to	to	PART
ftr-307	205	127	make	make	VERB
ftr-307	205	128	the	the	DET
ftr-307	205	129	taxpayer	taxpayer	NOUN
ftr-307	205	130	whole	whole	NOUN
ftr-307	205	131	for	for	ADP
ftr-307	205	132	the	the	DET
ftr-307	205	133	“	"	PUNCT
ftr-307	205	134	loss	loss	NOUN
ftr-307	205	135	of	of	ADP
ftr-307	205	136	personal	personal	ADJ
ftr-307	205	137	rights:”35	rights:”35	NOUN
ftr-307	205	138	these	these	DET
ftr-307	205	139	awards	award	NOUN
ftr-307	205	140	,	,	PUNCT
ftr-307	205	141	as	as	SCONJ
ftr-307	205	142	one	one	NUM
ftr-307	205	143	court	court	NOUN
ftr-307	205	144	noted	note	VERB
ftr-307	205	145	“	"	PUNCT
ftr-307	205	146	in	in	ADP
ftr-307	205	147	effect	effect	NOUN
ftr-307	205	148	.	.	PUNCT
ftr-307	205	149	.	.	PUNCT
ftr-307	206	1	.	.	PUNCT
ftr-307	207	1	restore	restore	VERB
ftr-307	207	2	a	a	DET
ftr-307	207	3	loss	loss	NOUN
ftr-307	207	4	to	to	ADP
ftr-307	207	5	capital	capital	NOUN
ftr-307	207	6	.	.	PUNCT
ftr-307	208	1	”36	”36	VERB
ftr-307	208	2	however	however	ADV
ftr-307	208	3	,	,	PUNCT
ftr-307	208	4	the	the	DET
ftr-307	208	5	argument	argument	NOUN
ftr-307	208	6	that	that	SCONJ
ftr-307	208	7	damages	damage	NOUN
ftr-307	208	8	for	for	ADP
ftr-307	208	9	personal	personal	ADJ
ftr-307	208	10	injury	injury	NOUN
ftr-307	208	11	are	be	AUX
ftr-307	208	12	simply	simply	ADV
ftr-307	208	13	a	a	DET
ftr-307	208	14	return	return	NOUN
ftr-307	208	15	of	of	ADP
ftr-307	208	16	capital	capital	NOUN
ftr-307	208	17	and	and	CCONJ
ftr-307	208	18	thus	thus	ADV
ftr-307	208	19	not	not	PART
ftr-307	208	20	taxable	taxable	ADJ
ftr-307	208	21	has	have	AUX
ftr-307	208	22	been	be	AUX
ftr-307	208	23	31	31	NUM
ftr-307	208	24	.	.	PUNCT
ftr-307	209	1	see	see	VERB
ftr-307	209	2	o’gilvie	o’gilvie	PROPN
ftr-307	209	3	v.	v.	PROPN
ftr-307	209	4	united	united	PROPN
ftr-307	209	5	states	states	PROPN
ftr-307	209	6	,	,	PUNCT
ftr-307	209	7	519	519	NUM
ftr-307	209	8	u.s	u.s	PROPN
ftr-307	209	9	.	.	PROPN
ftr-307	209	10	79	79	NUM
ftr-307	209	11	,	,	PUNCT
ftr-307	209	12	84	84	NUM
ftr-307	209	13	(	(	PUNCT
ftr-307	209	14	1996	1996	NUM
ftr-307	209	15	)	)	PUNCT
ftr-307	209	16	(	(	PUNCT
ftr-307	209	17	explaining	explain	VERB
ftr-307	209	18	that	that	SCONJ
ftr-307	209	19	just	just	ADV
ftr-307	209	20	prior	prior	ADV
ftr-307	209	21	to	to	ADP
ftr-307	209	22	the	the	DET
ftr-307	209	23	enactment	enactment	NOUN
ftr-307	209	24	of	of	ADP
ftr-307	209	25	section	section	NOUN
ftr-307	209	26	104	104	PROPN
ftr-307	209	27	’s	’s	PART
ftr-307	209	28	predecessor	predecessor	NOUN
ftr-307	209	29	,	,	PUNCT
ftr-307	209	30	“	"	PUNCT
ftr-307	209	31	this	this	DET
ftr-307	209	32	court	court	NOUN
ftr-307	209	33	had	have	AUX
ftr-307	209	34	recently	recently	ADV
ftr-307	209	35	decided	decide	VERB
ftr-307	209	36	several	several	ADJ
ftr-307	209	37	cases	case	NOUN
ftr-307	209	38	based	base	VERB
ftr-307	209	39	on	on	ADP
ftr-307	209	40	the	the	DET
ftr-307	209	41	principle	principle	NOUN
ftr-307	209	42	that	that	SCONJ
ftr-307	209	43	a	a	DET
ftr-307	209	44	restoration	restoration	NOUN
ftr-307	209	45	of	of	ADP
ftr-307	209	46	capital	capital	NOUN
ftr-307	209	47	was	be	AUX
ftr-307	209	48	not	not	PART
ftr-307	209	49	income	income	NOUN
ftr-307	209	50	;	;	PUNCT
ftr-307	209	51	hence	hence	ADV
ftr-307	209	52	it	it	PRON
ftr-307	209	53	fell	fall	VERB
ftr-307	209	54	outside	outside	ADP
ftr-307	209	55	the	the	DET
ftr-307	209	56	definition	definition	NOUN
ftr-307	209	57	of	of	ADP
ftr-307	209	58	‘	'	PUNCT
ftr-307	209	59	income	income	NOUN
ftr-307	209	60	’	'	PUNCT
ftr-307	209	61	upon	upon	SCONJ
ftr-307	209	62	which	which	PRON
ftr-307	209	63	the	the	DET
ftr-307	209	64	law	law	NOUN
ftr-307	209	65	imposed	impose	VERB
ftr-307	209	66	a	a	DET
ftr-307	209	67	tax	tax	NOUN
ftr-307	209	68	.	.	PUNCT
ftr-307	209	69	”	"	PUNCT
ftr-307	210	1	(	(	PUNCT
ftr-307	210	2	citing	cite	VERB
ftr-307	210	3	doyle	doyle	PROPN
ftr-307	210	4	v.	v.	PROPN
ftr-307	210	5	mitchell	mitchell	PROPN
ftr-307	210	6	brothers	brothers	PROPN
ftr-307	210	7	co.	co.	PROPN
ftr-307	210	8	,	,	PUNCT
ftr-307	210	9	247	247	NUM
ftr-307	210	10	u.s	u.s	PROPN
ftr-307	210	11	.	.	PROPN
ftr-307	210	12	179	179	NUM
ftr-307	210	13	,	,	PUNCT
ftr-307	210	14	187	187	NUM
ftr-307	210	15	(	(	PUNCT
ftr-307	210	16	1918	1918	NUM
ftr-307	210	17	)	)	PUNCT
ftr-307	210	18	;	;	PUNCT
ftr-307	210	19	s.	s.	PROPN
ftr-307	210	20	pacific	pacific	PROPN
ftr-307	210	21	co.	co.	PROPN
ftr-307	210	22	v.	v.	ADP
ftr-307	210	23	lowe	lowe	PROPN
ftr-307	210	24	,	,	PUNCT
ftr-307	210	25	247	247	NUM
ftr-307	210	26	u.s	u.s	PROPN
ftr-307	210	27	.	.	PROPN
ftr-307	210	28	330	330	NUM
ftr-307	210	29	,	,	PUNCT
ftr-307	210	30	335	335	NUM
ftr-307	210	31	(	(	PUNCT
ftr-307	210	32	1918	1918	NUM
ftr-307	210	33	)	)	PUNCT
ftr-307	210	34	)	)	PUNCT
ftr-307	210	35	)	)	PUNCT
ftr-307	210	36	.	.	PUNCT
ftr-307	211	1	the	the	DET
ftr-307	211	2	house	house	PROPN
ftr-307	211	3	of	of	ADP
ftr-307	211	4	representatives	representatives	PROPN
ftr-307	211	5	,	,	PUNCT
ftr-307	211	6	the	the	DET
ftr-307	211	7	attorney	attorney	NOUN
ftr-307	211	8	general	general	NOUN
ftr-307	211	9	,	,	PUNCT
ftr-307	211	10	and	and	CCONJ
ftr-307	211	11	the	the	DET
ftr-307	211	12	department	department	NOUN
ftr-307	211	13	of	of	ADP
ftr-307	211	14	the	the	DET
ftr-307	211	15	treasury	treasury	NOUN
ftr-307	211	16	made	make	VERB
ftr-307	211	17	similar	similar	ADJ
ftr-307	211	18	findings	finding	NOUN
ftr-307	211	19	.	.	PUNCT
ftr-307	212	1	o’gilvie	o’gilvie	PROPN
ftr-307	212	2	,	,	PUNCT
ftr-307	212	3	519	519	NUM
ftr-307	212	4	u.s	u.s	PROPN
ftr-307	212	5	.	.	PROPN
ftr-307	212	6	at	at	ADP
ftr-307	212	7	85–86	85–86	NUM
ftr-307	212	8	(	(	PUNCT
ftr-307	212	9	quoting	quote	VERB
ftr-307	212	10	h.r	h.r	PROPN
ftr-307	212	11	.	.	PROPN
ftr-307	212	12	rep	rep	PROPN
ftr-307	212	13	.	.	PROPN
ftr-307	212	14	no	no	INTJ
ftr-307	212	15	.	.	PROPN
ftr-307	213	1	767	767	NUM
ftr-307	213	2	,	,	PUNCT
ftr-307	213	3	at	at	ADP
ftr-307	213	4	9–10	9–10	PROPN
ftr-307	213	5	(	(	PUNCT
ftr-307	213	6	1918	1918	NUM
ftr-307	213	7	)	)	PUNCT
ftr-307	213	8	;	;	PUNCT
ftr-307	213	9	31	31	NUM
ftr-307	213	10	op	op	NOUN
ftr-307	213	11	.	.	PUNCT
ftr-307	214	1	atty	atty	PROPN
ftr-307	214	2	.	.	PUNCT
ftr-307	215	1	gen	gen	PROPN
ftr-307	215	2	.	.	PROPN
ftr-307	215	3	304	304	NUM
ftr-307	215	4	,	,	PUNCT
ftr-307	215	5	308	308	NUM
ftr-307	215	6	(	(	PUNCT
ftr-307	215	7	1918	1918	NUM
ftr-307	215	8	)	)	PUNCT
ftr-307	215	9	;	;	PUNCT
ftr-307	215	10	t.d	t.d	PROPN
ftr-307	215	11	.	.	PROPN
ftr-307	215	12	2747	2747	NUM
ftr-307	215	13	,	,	PUNCT
ftr-307	215	14	20	20	NUM
ftr-307	215	15	treas	trea	NOUN
ftr-307	215	16	.	.	PUNCT
ftr-307	216	1	dec	dec	PROPN
ftr-307	216	2	.	.	PROPN
ftr-307	217	1	int	int	PROPN
ftr-307	217	2	.	.	PUNCT
ftr-307	218	1	rev	rev	PROPN
ftr-307	218	2	.	.	PROPN
ftr-307	218	3	457	457	NUM
ftr-307	218	4	(	(	PUNCT
ftr-307	218	5	1918	1918	NUM
ftr-307	218	6	)	)	PUNCT
ftr-307	218	7	)	)	PUNCT
ftr-307	218	8	.	.	PUNCT
ftr-307	219	1	32	32	NUM
ftr-307	219	2	.	.	X
ftr-307	220	1	348	348	NUM
ftr-307	220	2	u.s	u.s	PROPN
ftr-307	220	3	.	.	PROPN
ftr-307	220	4	426	426	NUM
ftr-307	220	5	,	,	PUNCT
ftr-307	220	6	432	432	NUM
ftr-307	220	7	,	,	PUNCT
ftr-307	220	8	n.8	n.8	X
ftr-307	220	9	.	.	PUNCT
ftr-307	221	1	see	see	AUX
ftr-307	221	2	also	also	ADV
ftr-307	221	3	dodge	dodge	VERB
ftr-307	221	4	,	,	PUNCT
ftr-307	221	5	murphy	murphy	PROPN
ftr-307	221	6	and	and	CCONJ
ftr-307	221	7	the	the	DET
ftr-307	221	8	sixteenth	sixteenth	ADJ
ftr-307	221	9	amendment	amendment	NOUN
ftr-307	221	10	,	,	PUNCT
ftr-307	221	11	supra	supra	PROPN
ftr-307	221	12	note	note	PROPN
ftr-307	221	13	19	19	NUM
ftr-307	221	14	,	,	PUNCT
ftr-307	221	15	at	at	ADP
ftr-307	221	16	383	383	NUM
ftr-307	221	17	(	(	PUNCT
ftr-307	221	18	discussing	discuss	VERB
ftr-307	221	19	glenshaw	glenshaw	ADJ
ftr-307	221	20	glass	glass	NOUN
ftr-307	221	21	,	,	PUNCT
ftr-307	221	22	and	and	CCONJ
ftr-307	221	23	discussing	discuss	VERB
ftr-307	221	24	that	that	SCONJ
ftr-307	221	25	the	the	DET
ftr-307	221	26	supreme	supreme	PROPN
ftr-307	221	27	court	court	PROPN
ftr-307	221	28	reversed	reverse	VERB
ftr-307	221	29	the	the	DET
ftr-307	221	30	lower	low	ADJ
ftr-307	221	31	court	court	NOUN
ftr-307	221	32	’s	’s	PART
ftr-307	221	33	reliance	reliance	NOUN
ftr-307	221	34	on	on	ADP
ftr-307	221	35	macomber	macomber	PROPN
ftr-307	221	36	because	because	SCONJ
ftr-307	221	37	although	although	SCONJ
ftr-307	221	38	“	"	PUNCT
ftr-307	221	39	the	the	DET
ftr-307	221	40	macomber	macomber	PROPN
ftr-307	221	41	definition	definition	NOUN
ftr-307	221	42	may	may	AUX
ftr-307	221	43	have	have	AUX
ftr-307	221	44	been	be	AUX
ftr-307	221	45	useful	useful	ADJ
ftr-307	221	46	in	in	ADP
ftr-307	221	47	earlier	early	ADJ
ftr-307	221	48	days	day	NOUN
ftr-307	221	49	in	in	ADP
ftr-307	221	50	order	order	NOUN
ftr-307	221	51	to	to	PART
ftr-307	221	52	distinguish	distinguish	VERB
ftr-307	221	53	capital	capital	NOUN
ftr-307	221	54	from	from	ADP
ftr-307	221	55	income	income	NOUN
ftr-307	221	56	,	,	PUNCT
ftr-307	221	57	[	[	X
ftr-307	221	58	it	it	PRON
ftr-307	221	59	]	]	PUNCT
ftr-307	221	60	did	do	AUX
ftr-307	221	61	not	not	PART
ftr-307	221	62	constitute	constitute	VERB
ftr-307	221	63	a	a	DET
ftr-307	221	64	comprehensive	comprehensive	ADJ
ftr-307	221	65	definition	definition	NOUN
ftr-307	221	66	of	of	ADP
ftr-307	221	67	income	income	NOUN
ftr-307	221	68	”	"	PUNCT
ftr-307	221	69	)	)	PUNCT
ftr-307	221	70	.	.	PUNCT
ftr-307	222	1	33	33	NUM
ftr-307	222	2	.	.	X
ftr-307	223	1	348	348	NUM
ftr-307	223	2	u.s	u.s	PROPN
ftr-307	223	3	.	.	PROPN
ftr-307	223	4	426	426	NUM
ftr-307	223	5	,	,	PUNCT
ftr-307	223	6	432–33	432–33	PROPN
ftr-307	223	7	.	.	PUNCT
ftr-307	224	1	34	34	NUM
ftr-307	224	2	.	.	PUNCT
ftr-307	225	1	j.	j.	PROPN
ftr-307	225	2	martin	martin	PROPN
ftr-307	225	3	burke	burke	PROPN
ftr-307	225	4	&	&	CCONJ
ftr-307	225	5	michael	michael	PROPN
ftr-307	225	6	k.	k.	PROPN
ftr-307	225	7	friel	friel	PROPN
ftr-307	225	8	,	,	PUNCT
ftr-307	225	9	taxation	taxation	NOUN
ftr-307	225	10	of	of	ADP
ftr-307	225	11	individual	individual	ADJ
ftr-307	225	12	income	income	NOUN
ftr-307	225	13	183	183	NUM
ftr-307	225	14	(	(	PUNCT
ftr-307	225	15	9th	9th	ADJ
ftr-307	225	16	ed	ed	NOUN
ftr-307	225	17	.	.	PUNCT
ftr-307	225	18	2010	2010	NUM
ftr-307	225	19	)	)	PUNCT
ftr-307	226	1	[	[	X
ftr-307	226	2	hereinafter	hereinafter	NOUN
ftr-307	226	3	burke	burke	PROPN
ftr-307	226	4	&	&	CCONJ
ftr-307	226	5	friel	friel	PROPN
ftr-307	226	6	,	,	PUNCT
ftr-307	226	7	taxation	taxation	NOUN
ftr-307	226	8	]	]	PUNCT
ftr-307	226	9	.	.	PUNCT
ftr-307	227	1	35	35	NUM
ftr-307	227	2	.	.	PUNCT
ftr-307	228	1	starrels	starrels	PROPN
ftr-307	228	2	v.	v.	ADP
ftr-307	228	3	commissioner	commissioner	PROPN
ftr-307	228	4	,	,	PUNCT
ftr-307	228	5	304	304	NUM
ftr-307	228	6	f.2d	f.2d	ADP
ftr-307	228	7	574	574	NUM
ftr-307	228	8	,	,	PUNCT
ftr-307	228	9	576	576	NUM
ftr-307	228	10	(	(	PUNCT
ftr-307	228	11	9th	9th	ADJ
ftr-307	228	12	cir	cir	NOUN
ftr-307	228	13	.	.	PROPN
ftr-307	228	14	1962	1962	NUM
ftr-307	228	15	)	)	PUNCT
ftr-307	228	16	.	.	PUNCT
ftr-307	229	1	36	36	NUM
ftr-307	229	2	.	.	PUNCT
ftr-307	230	1	i	i	PRON
ftr-307	230	2	d.	d.	PROPN
ftr-307	230	3	86	86	NUM
ftr-307	230	4	florida	florida	PROPN
ftr-307	230	5	tax	tax	PROPN
ftr-307	230	6	review	review	NOUN
ftr-307	230	7	[	[	X
ftr-307	230	8	vol	vol	NOUN
ftr-307	230	9	.	.	PUNCT
ftr-307	231	1	14:3	14:3	NUM
ftr-307	231	2	recently	recently	ADV
ftr-307	231	3	,	,	PUNCT
ftr-307	231	4	and	and	CCONJ
ftr-307	231	5	firmly	firmly	ADV
ftr-307	231	6	,	,	PUNCT
ftr-307	231	7	rejected.37	rejected.37	PROPN
ftr-307	231	8	scholar	scholar	NOUN
ftr-307	231	9	joseph	joseph	PROPN
ftr-307	231	10	dodge	dodge	PROPN
ftr-307	231	11	explains	explain	VERB
ftr-307	231	12	the	the	DET
ftr-307	231	13	“	"	PUNCT
ftr-307	231	14	bankruptcy	bankruptcy	NOUN
ftr-307	231	15	”	"	PUNCT
ftr-307	231	16	of	of	ADP
ftr-307	231	17	the	the	DET
ftr-307	231	18	theory	theory	NOUN
ftr-307	231	19	that	that	SCONJ
ftr-307	231	20	damages	damage	NOUN
ftr-307	231	21	for	for	ADP
ftr-307	231	22	personal	personal	ADJ
ftr-307	231	23	injury	injury	NOUN
ftr-307	231	24	must	must	AUX
ftr-307	231	25	be	be	AUX
ftr-307	231	26	excluded	exclude	VERB
ftr-307	231	27	from	from	ADP
ftr-307	231	28	gross	gross	ADJ
ftr-307	231	29	income	income	NOUN
ftr-307	231	30	because	because	SCONJ
ftr-307	231	31	such	such	ADJ
ftr-307	231	32	damages	damage	NOUN
ftr-307	231	33	are	be	AUX
ftr-307	231	34	not	not	PART
ftr-307	231	35	“	"	PUNCT
ftr-307	231	36	gain	gain	VERB
ftr-307	231	37	”	"	PUNCT
ftr-307	231	38	but	but	CCONJ
ftr-307	231	39	are	be	AUX
ftr-307	231	40	a	a	DET
ftr-307	231	41	replacement	replacement	NOUN
ftr-307	231	42	of	of	ADP
ftr-307	231	43	capital.38	capital.38	PROPN
ftr-307	231	44	as	as	ADP
ftr-307	231	45	dodge	dodge	NOUN
ftr-307	231	46	summarizes	summarize	NOUN
ftr-307	231	47	:	:	PUNCT
ftr-307	231	48	the	the	DET
ftr-307	231	49	embarrassing	embarrassing	ADJ
ftr-307	231	50	truth	truth	NOUN
ftr-307	231	51	is	be	AUX
ftr-307	231	52	that	that	SCONJ
ftr-307	231	53	there	there	PRON
ftr-307	231	54	has	have	AUX
ftr-307	231	55	never	never	ADV
ftr-307	231	56	been	be	AUX
ftr-307	231	57	a	a	DET
ftr-307	231	58	“	"	PUNCT
ftr-307	231	59	replacement	replacement	NOUN
ftr-307	231	60	”	"	PUNCT
ftr-307	231	61	requirement	requirement	NOUN
ftr-307	231	62	under	under	ADP
ftr-307	231	63	section	section	NOUN
ftr-307	231	64	104	104	NUM
ftr-307	231	65	or	or	CCONJ
ftr-307	231	66	any	any	PRON
ftr-307	231	67	of	of	ADP
ftr-307	231	68	the	the	DET
ftr-307	231	69	non	non	ADJ
ftr-307	231	70	-	-	ADJ
ftr-307	231	71	statutory	statutory	ADJ
ftr-307	231	72	authority	authority	NOUN
ftr-307	231	73	for	for	ADP
ftr-307	231	74	excluding	exclude	VERB
ftr-307	231	75	personal	personal	ADJ
ftr-307	231	76	injury	injury	NOUN
ftr-307	231	77	damages	damage	NOUN
ftr-307	231	78	.	.	PUNCT
ftr-307	232	1	shorn	shorn	VERB
ftr-307	232	2	of	of	ADP
ftr-307	232	3	any	any	DET
ftr-307	232	4	relevance	relevance	NOUN
ftr-307	232	5	to	to	ADP
ftr-307	232	6	facts	fact	NOUN
ftr-307	232	7	or	or	CCONJ
ftr-307	232	8	even	even	ADV
ftr-307	232	9	broad	broad	ADJ
ftr-307	232	10	(	(	PUNCT
ftr-307	232	11	non	non	ADJ
ftr-307	232	12	-	-	ADJ
ftr-307	232	13	tax	tax	ADJ
ftr-307	232	14	)	)	PUNCT
ftr-307	232	15	notions	notion	NOUN
ftr-307	232	16	of	of	ADP
ftr-307	232	17	capital	capital	NOUN
ftr-307	232	18	,	,	PUNCT
ftr-307	232	19	the	the	DET
ftr-307	232	20	replacement	replacement	NOUN
ftr-307	232	21	-	-	PUNCT
ftr-307	232	22	of	of	ADP
ftr-307	232	23	-	-	PUNCT
ftr-307	232	24	capital	capital	NOUN
ftr-307	232	25	theory	theory	NOUN
ftr-307	232	26	appears	appear	VERB
ftr-307	232	27	to	to	PART
ftr-307	232	28	be	be	AUX
ftr-307	232	29	nothing	nothing	PRON
ftr-307	232	30	more	more	ADJ
ftr-307	232	31	than	than	ADP
ftr-307	232	32	a	a	DET
ftr-307	232	33	new	new	ADJ
ftr-307	232	34	cover	cover	NOUN
ftr-307	232	35	draped	drape	VERB
ftr-307	232	36	over	over	ADP
ftr-307	232	37	the	the	DET
ftr-307	232	38	“	"	PUNCT
ftr-307	232	39	no	no	INTJ
ftr-307	232	40	(	(	PUNCT
ftr-307	232	41	economic	economic	ADJ
ftr-307	232	42	)	)	PUNCT
ftr-307	232	43	gain	gain	NOUN
ftr-307	232	44	”	"	PUNCT
ftr-307	232	45	theory.39	theory.39	X
ftr-307	232	46	the	the	DET
ftr-307	232	47	“	"	PUNCT
ftr-307	232	48	no	no	INTJ
ftr-307	232	49	(	(	PUNCT
ftr-307	232	50	economic	economic	ADJ
ftr-307	232	51	)	)	PUNCT
ftr-307	232	52	gain	gain	NOUN
ftr-307	232	53	”	"	PUNCT
ftr-307	232	54	theory	theory	NOUN
ftr-307	232	55	fares	fare	NOUN
ftr-307	232	56	no	no	ADV
ftr-307	232	57	better	well	ADV
ftr-307	232	58	under	under	ADP
ftr-307	232	59	dodge	dodge	PROPN
ftr-307	232	60	’s	’s	PART
ftr-307	232	61	withering	wither	VERB
ftr-307	232	62	gaze	gaze	NOUN
ftr-307	232	63	,	,	PUNCT
ftr-307	232	64	however	however	ADV
ftr-307	232	65	.	.	PUNCT
ftr-307	233	1	he	he	PRON
ftr-307	233	2	carefully	carefully	ADV
ftr-307	233	3	dismantles	dismantle	VERB
ftr-307	233	4	the	the	DET
ftr-307	233	5	notion	notion	NOUN
ftr-307	233	6	that	that	SCONJ
ftr-307	233	7	damages	damage	NOUN
ftr-307	233	8	for	for	ADP
ftr-307	233	9	physical	physical	ADJ
ftr-307	233	10	or	or	CCONJ
ftr-307	233	11	emotional	emotional	ADJ
ftr-307	233	12	injury	injury	NOUN
ftr-307	233	13	must	must	AUX
ftr-307	233	14	be	be	AUX
ftr-307	233	15	excluded	exclude	VERB
ftr-307	233	16	because	because	SCONJ
ftr-307	233	17	they	they	PRON
ftr-307	233	18	do	do	AUX
ftr-307	233	19	not	not	PART
ftr-307	233	20	result	result	VERB
ftr-307	233	21	in	in	ADP
ftr-307	233	22	economic	economic	ADJ
ftr-307	233	23	gain.40	gain.40	NOUN
ftr-307	233	24	this	this	DET
ftr-307	233	25	lack	lack	NOUN
ftr-307	233	26	of	of	ADP
ftr-307	233	27	theoretical	theoretical	ADJ
ftr-307	233	28	justification	justification	NOUN
ftr-307	233	29	does	do	AUX
ftr-307	233	30	not	not	PART
ftr-307	233	31	change	change	VERB
ftr-307	233	32	the	the	DET
ftr-307	233	33	fact	fact	NOUN
ftr-307	233	34	of	of	ADP
ftr-307	233	35	the	the	DET
ftr-307	233	36	exclusion	exclusion	NOUN
ftr-307	233	37	.	.	PUNCT
ftr-307	234	1	and	and	CCONJ
ftr-307	234	2	for	for	ADP
ftr-307	234	3	decades	decade	NOUN
ftr-307	234	4	,	,	PUNCT
ftr-307	234	5	courts	court	NOUN
ftr-307	234	6	read	read	VERB
ftr-307	234	7	the	the	DET
ftr-307	234	8	exclusion	exclusion	NOUN
ftr-307	234	9	in	in	ADP
ftr-307	234	10	section	section	NOUN
ftr-307	234	11	104(a)(2	104(a)(2	NUM
ftr-307	234	12	)	)	PUNCT
ftr-307	234	13	to	to	PART
ftr-307	234	14	mean	mean	VERB
ftr-307	234	15	that	that	SCONJ
ftr-307	234	16	“	"	PUNCT
ftr-307	234	17	personal	personal	ADJ
ftr-307	234	18	injuries	injury	NOUN
ftr-307	234	19	”	"	PUNCT
ftr-307	234	20	for	for	ADP
ftr-307	234	21	section	section	NOUN
ftr-307	234	22	104	104	NUM
ftr-307	234	23	purposes	purpose	NOUN
ftr-307	234	24	included	include	VERB
ftr-307	234	25	nonphysical	nonphysical	ADJ
ftr-307	234	26	injuries.41	injuries.41	NOUN
ftr-307	234	27	in	in	ADP
ftr-307	234	28	1989	1989	NUM
ftr-307	234	29	,	,	PUNCT
ftr-307	234	30	congress	congress	PROPN
ftr-307	234	31	toyed	toy	VERB
ftr-307	234	32	with	with	ADP
ftr-307	234	33	an	an	DET
ftr-307	234	34	amendment	amendment	NOUN
ftr-307	234	35	that	that	PRON
ftr-307	234	36	would	would	AUX
ftr-307	234	37	have	have	AUX
ftr-307	234	38	required	require	VERB
ftr-307	234	39	a	a	DET
ftr-307	234	40	physical	physical	ADJ
ftr-307	234	41	injury	injury	NOUN
ftr-307	234	42	before	before	SCONJ
ftr-307	234	43	damages	damage	NOUN
ftr-307	234	44	were	be	AUX
ftr-307	234	45	excluded	exclude	VERB
ftr-307	234	46	from	from	ADP
ftr-307	234	47	income,42	income,42	NOUN
ftr-307	234	48	but	but	CCONJ
ftr-307	234	49	the	the	DET
ftr-307	234	50	conference	conference	NOUN
ftr-307	234	51	committee	committee	NOUN
ftr-307	234	52	rejected	reject	VERB
ftr-307	234	53	the	the	DET
ftr-307	234	54	amendment	amendment	NOUN
ftr-307	234	55	.	.	PUNCT
ftr-307	235	1	instead	instead	ADV
ftr-307	235	2	,	,	PUNCT
ftr-307	235	3	in	in	ADP
ftr-307	235	4	1989	1989	NUM
ftr-307	235	5	congress	congress	PROPN
ftr-307	235	6	added	add	VERB
ftr-307	235	7	its	its	PRON
ftr-307	235	8	imprimatur	imprimatur	NOUN
ftr-307	235	9	to	to	ADP
ftr-307	235	10	the	the	DET
ftr-307	235	11	expansive	expansive	ADJ
ftr-307	235	12	reading	reading	NOUN
ftr-307	235	13	of	of	ADP
ftr-307	235	14	the	the	DET
ftr-307	235	15	exclusion	exclusion	NOUN
ftr-307	235	16	by	by	ADP
ftr-307	235	17	amending	amend	VERB
ftr-307	235	18	section	section	NOUN
ftr-307	235	19	104(a	104(a	PROPN
ftr-307	235	20	)	)	PUNCT
ftr-307	235	21	to	to	PART
ftr-307	235	22	exclude	exclude	VERB
ftr-307	235	23	from	from	ADP
ftr-307	235	24	the	the	DET
ftr-307	235	25	provision	provision	NOUN
ftr-307	235	26	“	"	PUNCT
ftr-307	235	27	punitive	punitive	ADJ
ftr-307	235	28	damages	damage	NOUN
ftr-307	235	29	in	in	ADP
ftr-307	235	30	connection	connection	NOUN
ftr-307	235	31	with	with	ADP
ftr-307	235	32	a	a	DET
ftr-307	235	33	case	case	NOUN
ftr-307	235	34	not	not	PART
ftr-307	235	35	involving	involve	VERB
ftr-307	235	36	physical	physical	ADJ
ftr-307	235	37	injury	injury	NOUN
ftr-307	235	38	or	or	CCONJ
ftr-307	235	39	physical	physical	ADJ
ftr-307	235	40	sickness	sickness	NOUN
ftr-307	235	41	.	.	PUNCT
ftr-307	236	1	”43	”43	PROPN
ftr-307	236	2	37	37	NUM
ftr-307	236	3	.	.	PUNCT
ftr-307	237	1	murphy	murphy	PROPN
ftr-307	237	2	v.	v.	PROPN
ftr-307	237	3	united	united	PROPN
ftr-307	237	4	states	states	PROPN
ftr-307	237	5	,	,	PUNCT
ftr-307	237	6	493	493	NUM
ftr-307	237	7	f.3d	f.3d	NUM
ftr-307	237	8	170	170	NUM
ftr-307	237	9	(	(	PUNCT
ftr-307	237	10	d.c	d.c	PROPN
ftr-307	237	11	.	.	PROPN
ftr-307	237	12	cir	cir	PROPN
ftr-307	237	13	.	.	PROPN
ftr-307	237	14	2007	2007	NUM
ftr-307	237	15	)	)	PUNCT
ftr-307	237	16	,	,	PUNCT
ftr-307	237	17	reversing	reverse	VERB
ftr-307	237	18	,	,	PUNCT
ftr-307	237	19	murphy	murphy	PROPN
ftr-307	237	20	v.	v.	PROPN
ftr-307	237	21	united	united	PROPN
ftr-307	237	22	states	states	PROPN
ftr-307	237	23	,	,	PUNCT
ftr-307	237	24	460	460	NUM
ftr-307	237	25	f.3d	f.3d	NUM
ftr-307	237	26	79	79	NUM
ftr-307	237	27	(	(	PUNCT
ftr-307	237	28	d.c	d.c	PROPN
ftr-307	237	29	.	.	PROPN
ftr-307	237	30	cir	cir	PROPN
ftr-307	237	31	.	.	PUNCT
ftr-307	238	1	2006	2006	NUM
ftr-307	238	2	)	)	PUNCT
ftr-307	238	3	.	.	PUNCT
ftr-307	239	1	for	for	ADP
ftr-307	239	2	a	a	DET
ftr-307	239	3	full	full	ADJ
ftr-307	239	4	discussion	discussion	NOUN
ftr-307	239	5	of	of	ADP
ftr-307	239	6	the	the	DET
ftr-307	239	7	murphy	murphy	PROPN
ftr-307	239	8	case	case	NOUN
ftr-307	239	9	and	and	CCONJ
ftr-307	239	10	the	the	DET
ftr-307	239	11	controversy	controversy	NOUN
ftr-307	239	12	surrounding	surround	VERB
ftr-307	239	13	the	the	DET
ftr-307	239	14	first	first	ADJ
ftr-307	239	15	panel	panel	NOUN
ftr-307	239	16	decision	decision	NOUN
ftr-307	239	17	,	,	PUNCT
ftr-307	239	18	see	see	VERB
ftr-307	239	19	dodge	dodge	PROPN
ftr-307	239	20	,	,	PUNCT
ftr-307	239	21	murphy	murphy	PROPN
ftr-307	239	22	and	and	CCONJ
ftr-307	239	23	the	the	DET
ftr-307	239	24	sixteenth	sixteenth	ADJ
ftr-307	239	25	amendment	amendment	NOUN
ftr-307	239	26	,	,	PUNCT
ftr-307	239	27	supra	supra	PROPN
ftr-307	239	28	note	note	PROPN
ftr-307	239	29	19	19	NUM
ftr-307	239	30	,	,	PUNCT
ftr-307	239	31	at	at	ADP
ftr-307	239	32	426–27	426–27	PROPN
ftr-307	239	33	.	.	PUNCT
ftr-307	240	1	38	38	NUM
ftr-307	240	2	.	.	PUNCT
ftr-307	241	1	dodge	dodge	PROPN
ftr-307	241	2	,	,	PUNCT
ftr-307	241	3	murphy	murphy	PROPN
ftr-307	241	4	and	and	CCONJ
ftr-307	241	5	the	the	DET
ftr-307	241	6	sixteenth	sixteenth	ADJ
ftr-307	241	7	amendment	amendment	NOUN
ftr-307	241	8	,	,	PUNCT
ftr-307	241	9	supra	supra	PROPN
ftr-307	241	10	note	note	PROPN
ftr-307	241	11	19	19	NUM
ftr-307	241	12	,	,	PUNCT
ftr-307	241	13	at	at	ADP
ftr-307	241	14	391	391	NUM
ftr-307	241	15	,	,	PUNCT
ftr-307	241	16	417	417	NUM
ftr-307	241	17	.	.	NOUN
ftr-307	241	18	39	39	NUM
ftr-307	241	19	.	.	PUNCT
ftr-307	242	1	i	i	PRON
ftr-307	242	2	d.	d.	PROPN
ftr-307	242	3	at	at	ADP
ftr-307	242	4	417	417	NUM
ftr-307	242	5	.	.	PROPN
ftr-307	242	6	40	40	NUM
ftr-307	242	7	.	.	PUNCT
ftr-307	243	1	i	i	PRON
ftr-307	243	2	d.	d.	PROPN
ftr-307	243	3	at	at	ADP
ftr-307	243	4	418–23	418–23	NUM
ftr-307	243	5	.	.	PUNCT
ftr-307	244	1	41	41	NUM
ftr-307	244	2	.	.	PUNCT
ftr-307	245	1	hawkins	hawkins	PROPN
ftr-307	245	2	v.	v.	PROPN
ftr-307	245	3	commissioner	commissioner	PROPN
ftr-307	245	4	,	,	PUNCT
ftr-307	245	5	6	6	NUM
ftr-307	245	6	b.t.a	b.t.a	NOUN
ftr-307	245	7	.	.	NOUN
ftr-307	245	8	1023	1023	NUM
ftr-307	245	9	,	,	PUNCT
ftr-307	245	10	1024–25	1024–25	NUM
ftr-307	245	11	,	,	PUNCT
ftr-307	245	12	(	(	PUNCT
ftr-307	245	13	1927	1927	NUM
ftr-307	245	14	)	)	PUNCT
ftr-307	245	15	.	.	PUNCT
ftr-307	246	1	but	but	CCONJ
ftr-307	246	2	see	see	VERB
ftr-307	246	3	burke	burke	PROPN
ftr-307	246	4	&	&	CCONJ
ftr-307	246	5	friel	friel	PROPN
ftr-307	246	6	,	,	PUNCT
ftr-307	246	7	taxation	taxation	NOUN
ftr-307	246	8	,	,	PUNCT
ftr-307	246	9	supra	supra	PROPN
ftr-307	246	10	note	note	PROPN
ftr-307	246	11	34	34	NUM
ftr-307	246	12	,	,	PUNCT
ftr-307	246	13	at	at	ADP
ftr-307	246	14	184	184	NUM
ftr-307	246	15	(	(	PUNCT
ftr-307	246	16	noting	note	VERB
ftr-307	246	17	that	that	SCONJ
ftr-307	246	18	“	"	PUNCT
ftr-307	246	19	congress	congress	PROPN
ftr-307	246	20	likely	likely	ADV
ftr-307	246	21	intended	intend	VERB
ftr-307	246	22	to	to	PART
ftr-307	246	23	exclude	exclude	VERB
ftr-307	246	24	only	only	ADV
ftr-307	246	25	those	those	DET
ftr-307	246	26	damages	damage	NOUN
ftr-307	246	27	received	receive	VERB
ftr-307	246	28	on	on	ADP
ftr-307	246	29	account	account	NOUN
ftr-307	246	30	of	of	ADP
ftr-307	246	31	physical	physical	ADJ
ftr-307	246	32	injuries	injury	NOUN
ftr-307	246	33	.	.	PUNCT
ftr-307	246	34	”	"	PUNCT
ftr-307	246	35	)	)	PUNCT
ftr-307	246	36	.	.	PUNCT
ftr-307	247	1	42	42	NUM
ftr-307	247	2	.	.	PUNCT
ftr-307	248	1	h.r	h.r	PROPN
ftr-307	248	2	.	.	PROPN
ftr-307	248	3	rep	rep	PROPN
ftr-307	248	4	.	.	PROPN
ftr-307	248	5	no	no	INTJ
ftr-307	248	6	.	.	PUNCT
ftr-307	249	1	101	101	NUM
ftr-307	249	2	-	-	SYM
ftr-307	249	3	247	247	NUM
ftr-307	249	4	,	,	PUNCT
ftr-307	249	5	at	at	ADP
ftr-307	249	6	1354–55	1354–55	PROPN
ftr-307	249	7	(	(	PUNCT
ftr-307	249	8	1989	1989	NUM
ftr-307	249	9	)	)	PUNCT
ftr-307	249	10	,	,	PUNCT
ftr-307	249	11	reprinted	reprint	VERB
ftr-307	249	12	in	in	ADP
ftr-307	249	13	1989	1989	NUM
ftr-307	249	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-307	249	15	.	.	PUNCT
ftr-307	249	16	1906	1906	NUM
ftr-307	249	17	,	,	PUNCT
ftr-307	249	18	2824–25	2824–25	NUM
ftr-307	249	19	.	.	PUNCT
ftr-307	250	1	43	43	NUM
ftr-307	250	2	.	.	PUNCT
ftr-307	251	1	omnibus	omnibus	NOUN
ftr-307	251	2	budget	budget	NOUN
ftr-307	251	3	reconciliation	reconciliation	NOUN
ftr-307	251	4	act	act	NOUN
ftr-307	251	5	of	of	ADP
ftr-307	251	6	1989	1989	NUM
ftr-307	251	7	,	,	PUNCT
ftr-307	251	8	pub	pub	NOUN
ftr-307	251	9	.	.	PUNCT
ftr-307	252	1	l.	l.	PROPN
ftr-307	252	2	no	no	INTJ
ftr-307	252	3	.	.	PROPN
ftr-307	253	1	101	101	NUM
ftr-307	253	2	-	-	SYM
ftr-307	253	3	239	239	NUM
ftr-307	253	4	,	,	PUNCT
ftr-307	253	5	§	§	PROPN
ftr-307	253	6	7641(a	7641(a	NOUN
ftr-307	253	7	)	)	PUNCT
ftr-307	253	8	,	,	PUNCT
ftr-307	253	9	103	103	NUM
ftr-307	253	10	stat	stat	NOUN
ftr-307	253	11	.	.	PUNCT
ftr-307	254	1	2106	2106	NUM
ftr-307	254	2	,	,	PUNCT
ftr-307	254	3	2379	2379	NUM
ftr-307	254	4	(	(	PUNCT
ftr-307	254	5	1989	1989	NUM
ftr-307	254	6	)	)	PUNCT
ftr-307	254	7	.	.	PUNCT
ftr-307	255	1	in	in	ADP
ftr-307	255	2	other	other	ADJ
ftr-307	255	3	words	word	NOUN
ftr-307	255	4	,	,	PUNCT
ftr-307	255	5	this	this	DET
ftr-307	255	6	amendment	amendment	NOUN
ftr-307	255	7	clarified	clarify	VERB
ftr-307	255	8	that	that	SCONJ
ftr-307	255	9	punitive	punitive	ADJ
ftr-307	255	10	damages	damage	NOUN
ftr-307	255	11	were	be	AUX
ftr-307	255	12	included	include	VERB
ftr-307	255	13	in	in	ADP
ftr-307	255	14	income	income	NOUN
ftr-307	255	15	.	.	PUNCT
ftr-307	256	1	see	see	VERB
ftr-307	256	2	patrick	patrick	PROPN
ftr-307	256	3	e.	e.	PROPN
ftr-307	256	4	hobbs	hobbs	PROPN
ftr-307	256	5	,	,	PUNCT
ftr-307	256	6	the	the	DET
ftr-307	256	7	personal	personal	ADJ
ftr-307	256	8	injury	injury	NOUN
ftr-307	256	9	exclusion	exclusion	NOUN
ftr-307	256	10	:	:	PUNCT
ftr-307	256	11	congress	congress	PROPN
ftr-307	256	12	gets	get	VERB
ftr-307	256	13	physical	physical	ADJ
ftr-307	256	14	but	but	CCONJ
ftr-307	256	15	leaves	leave	VERB
ftr-307	256	16	the	the	DET
ftr-307	256	17	exclusion	exclusion	NOUN
ftr-307	256	18	emotionally	emotionally	ADV
ftr-307	256	19	2013	2013	NUM
ftr-307	256	20	]	]	PUNCT
ftr-307	256	21	taxing	tax	VERB
ftr-307	256	22	anxiety	anxiety	NOUN
ftr-307	256	23	87	87	NUM
ftr-307	256	24	by	by	ADP
ftr-307	256	25	clarifying	clarify	VERB
ftr-307	256	26	that	that	SCONJ
ftr-307	256	27	punitive	punitive	ADJ
ftr-307	256	28	damages	damage	NOUN
ftr-307	256	29	for	for	ADP
ftr-307	256	30	personal	personal	ADJ
ftr-307	256	31	injuries	injury	NOUN
ftr-307	256	32	not	not	PART
ftr-307	256	33	involving	involve	VERB
ftr-307	256	34	physical	physical	ADJ
ftr-307	256	35	injury	injury	NOUN
ftr-307	256	36	or	or	CCONJ
ftr-307	256	37	sickness	sickness	NOUN
ftr-307	256	38	were	be	AUX
ftr-307	256	39	included	include	VERB
ftr-307	256	40	in	in	ADP
ftr-307	256	41	taxable	taxable	ADJ
ftr-307	256	42	income	income	NOUN
ftr-307	256	43	,	,	PUNCT
ftr-307	256	44	congress	congress	PROPN
ftr-307	256	45	implied	imply	VERB
ftr-307	256	46	that	that	SCONJ
ftr-307	256	47	compensatory	compensatory	ADJ
ftr-307	256	48	damages	damage	NOUN
ftr-307	256	49	for	for	ADP
ftr-307	256	50	such	such	ADJ
ftr-307	256	51	injuries	injury	NOUN
ftr-307	256	52	were	be	AUX
ftr-307	256	53	excluded	exclude	VERB
ftr-307	256	54	through	through	ADP
ftr-307	256	55	section	section	NOUN
ftr-307	256	56	104(a).44	104(a).44	NUM
ftr-307	256	57	following	follow	VERB
ftr-307	256	58	this	this	DET
ftr-307	256	59	amendment	amendment	NOUN
ftr-307	256	60	,	,	PUNCT
ftr-307	256	61	then	then	ADV
ftr-307	256	62	,	,	PUNCT
ftr-307	256	63	it	it	PRON
ftr-307	256	64	was	be	AUX
ftr-307	256	65	settled	settle	VERB
ftr-307	256	66	law	law	NOUN
ftr-307	256	67	that	that	PRON
ftr-307	256	68	section	section	NOUN
ftr-307	256	69	104(a)(2	104(a)(2	NUM
ftr-307	256	70	)	)	PUNCT
ftr-307	256	71	excluded	exclude	VERB
ftr-307	256	72	from	from	ADP
ftr-307	256	73	income	income	NOUN
ftr-307	256	74	damages	damage	NOUN
ftr-307	256	75	for	for	ADP
ftr-307	256	76	personal	personal	ADJ
ftr-307	256	77	injuries	injury	NOUN
ftr-307	256	78	,	,	PUNCT
ftr-307	256	79	as	as	SCONJ
ftr-307	256	80	defined	define	VERB
ftr-307	256	81	by	by	ADP
ftr-307	256	82	the	the	DET
ftr-307	256	83	regulations	regulation	NOUN
ftr-307	256	84	,	,	PUNCT
ftr-307	256	85	regardless	regardless	ADV
ftr-307	256	86	of	of	ADP
ftr-307	256	87	whether	whether	SCONJ
ftr-307	256	88	those	those	DET
ftr-307	256	89	damages	damage	NOUN
ftr-307	256	90	stemmed	stem	VERB
ftr-307	256	91	from	from	ADP
ftr-307	256	92	physical	physical	ADJ
ftr-307	256	93	or	or	CCONJ
ftr-307	256	94	emotional	emotional	ADJ
ftr-307	256	95	injuries.45	injuries.45	NOUN
ftr-307	256	96	congress	congress	PROPN
ftr-307	256	97	took	take	VERB
ftr-307	256	98	up	up	ADP
ftr-307	256	99	the	the	DET
ftr-307	256	100	issue	issue	NOUN
ftr-307	256	101	again	again	ADV
ftr-307	256	102	in	in	ADP
ftr-307	256	103	1996	1996	NUM
ftr-307	256	104	,	,	PUNCT
ftr-307	256	105	and	and	CCONJ
ftr-307	256	106	this	this	DET
ftr-307	256	107	time	time	NOUN
ftr-307	256	108	,	,	PUNCT
ftr-307	256	109	the	the	DET
ftr-307	256	110	change	change	NOUN
ftr-307	256	111	was	be	AUX
ftr-307	256	112	radical	radical	ADJ
ftr-307	256	113	.	.	PUNCT
ftr-307	257	1	as	as	ADP
ftr-307	257	2	part	part	NOUN
ftr-307	257	3	of	of	ADP
ftr-307	257	4	the	the	DET
ftr-307	257	5	small	small	ADJ
ftr-307	257	6	business	business	NOUN
ftr-307	257	7	job	job	NOUN
ftr-307	257	8	protection	protection	PROPN
ftr-307	257	9	act	act	PROPN
ftr-307	257	10	,	,	PUNCT
ftr-307	257	11	congress	congress	PROPN
ftr-307	257	12	added	add	VERB
ftr-307	257	13	the	the	DET
ftr-307	257	14	current	current	ADJ
ftr-307	257	15	requirements	requirement	NOUN
ftr-307	257	16	—	—	PUNCT
ftr-307	257	17	that	that	PRON
ftr-307	257	18	excluded	exclude	VERB
ftr-307	257	19	damages	damage	NOUN
ftr-307	257	20	be	be	VERB
ftr-307	257	21	a	a	DET
ftr-307	257	22	result	result	NOUN
ftr-307	257	23	of	of	ADP
ftr-307	257	24	physical	physical	ADJ
ftr-307	257	25	injury	injury	NOUN
ftr-307	257	26	.	.	PUNCT
ftr-307	258	1	at	at	ADP
ftr-307	258	2	the	the	DET
ftr-307	258	3	same	same	ADJ
ftr-307	258	4	time	time	NOUN
ftr-307	258	5	,	,	PUNCT
ftr-307	258	6	congress	congress	PROPN
ftr-307	258	7	clarified	clarify	VERB
ftr-307	258	8	that	that	SCONJ
ftr-307	258	9	damages	damage	NOUN
ftr-307	258	10	arising	arise	VERB
ftr-307	258	11	from	from	ADP
ftr-307	258	12	emotional	emotional	ADJ
ftr-307	258	13	distress	distress	NOUN
ftr-307	258	14	are	be	AUX
ftr-307	258	15	not	not	PART
ftr-307	258	16	excludable	excludable	ADJ
ftr-307	258	17	from	from	ADP
ftr-307	258	18	gross	gross	ADJ
ftr-307	258	19	income	income	NOUN
ftr-307	258	20	under	under	ADP
ftr-307	258	21	section	section	NOUN
ftr-307	258	22	104(a).46	104(a).46	NUM
ftr-307	258	23	the	the	DET
ftr-307	258	24	legislative	legislative	ADJ
ftr-307	258	25	history	history	NOUN
ftr-307	258	26	for	for	ADP
ftr-307	258	27	the	the	DET
ftr-307	258	28	1996	1996	NUM
ftr-307	258	29	amendment	amendment	NOUN
ftr-307	258	30	is	be	AUX
ftr-307	258	31	scant	scant	ADJ
ftr-307	258	32	but	but	CCONJ
ftr-307	258	33	indicates	indicate	VERB
ftr-307	258	34	an	an	DET
ftr-307	258	35	intent	intent	NOUN
ftr-307	258	36	to	to	PART
ftr-307	258	37	exclude	exclude	VERB
ftr-307	258	38	from	from	ADP
ftr-307	258	39	the	the	DET
ftr-307	258	40	exclusion	exclusion	NOUN
ftr-307	258	41	—	—	PUNCT
ftr-307	258	42	in	in	ADP
ftr-307	258	43	other	other	ADJ
ftr-307	258	44	words	word	NOUN
ftr-307	258	45	,	,	PUNCT
ftr-307	258	46	to	to	PART
ftr-307	258	47	include	include	VERB
ftr-307	258	48	in	in	ADP
ftr-307	258	49	income	income	NOUN
ftr-307	258	50	—	—	PUNCT
ftr-307	258	51	“	"	PUNCT
ftr-307	258	52	damages	damage	NOUN
ftr-307	258	53	received	receive	VERB
ftr-307	258	54	.	.	PUNCT
ftr-307	258	55	.	.	PUNCT
ftr-307	259	1	.	.	PUNCT
ftr-307	260	1	based	base	VERB
ftr-307	260	2	on	on	ADP
ftr-307	260	3	a	a	DET
ftr-307	260	4	claim	claim	NOUN
ftr-307	260	5	of	of	ADP
ftr-307	260	6	employment	employment	NOUN
ftr-307	260	7	discrimination	discrimination	NOUN
ftr-307	260	8	or	or	CCONJ
ftr-307	260	9	injury	injury	NOUN
ftr-307	260	10	to	to	ADP
ftr-307	260	11	reputation	reputation	NOUN
ftr-307	260	12	accompanied	accompany	VERB
ftr-307	260	13	by	by	ADP
ftr-307	260	14	a	a	DET
ftr-307	260	15	claim	claim	NOUN
ftr-307	260	16	of	of	ADP
ftr-307	260	17	emotional	emotional	ADJ
ftr-307	260	18	distress	distress	NOUN
ftr-307	260	19	.	.	PUNCT
ftr-307	260	20	”47	”47	PROPN
ftr-307	260	21	although	although	SCONJ
ftr-307	260	22	the	the	DET
ftr-307	260	23	legislative	legislative	ADJ
ftr-307	260	24	history	history	NOUN
ftr-307	260	25	is	be	AUX
ftr-307	260	26	not	not	PART
ftr-307	260	27	revealing	reveal	VERB
ftr-307	260	28	,	,	PUNCT
ftr-307	260	29	the	the	DET
ftr-307	260	30	amendment	amendment	NOUN
ftr-307	260	31	might	might	AUX
ftr-307	260	32	be	be	AUX
ftr-307	260	33	seen	see	VERB
ftr-307	260	34	as	as	ADP
ftr-307	260	35	a	a	DET
ftr-307	260	36	codification	codification	NOUN
ftr-307	260	37	of	of	ADP
ftr-307	260	38	the	the	DET
ftr-307	260	39	holdings	holding	NOUN
ftr-307	260	40	in	in	ADP
ftr-307	260	41	two	two	NUM
ftr-307	260	42	cases	case	NOUN
ftr-307	260	43	,	,	PUNCT
ftr-307	260	44	commissioner	commissioner	NOUN
ftr-307	260	45	v.	v.	PROPN
ftr-307	260	46	schleier48	schleier48	PROPN
ftr-307	260	47	and	and	CCONJ
ftr-307	260	48	united	united	PROPN
ftr-307	260	49	states	states	PROPN
ftr-307	260	50	v.	v.	ADP
ftr-307	260	51	burke,49	burke,49	NOUN
ftr-307	260	52	in	in	ADP
ftr-307	260	53	which	which	PRON
ftr-307	260	54	the	the	DET
ftr-307	260	55	court	court	NOUN
ftr-307	260	56	held	hold	VERB
ftr-307	260	57	that	that	SCONJ
ftr-307	260	58	damages	damage	NOUN
ftr-307	260	59	received	receive	VERB
ftr-307	260	60	in	in	ADP
ftr-307	260	61	age	age	NOUN
ftr-307	260	62	discrimination	discrimination	NOUN
ftr-307	260	63	in	in	ADP
ftr-307	260	64	employment	employment	NOUN
ftr-307	260	65	act	act	NOUN
ftr-307	260	66	(	(	PUNCT
ftr-307	260	67	“	"	PUNCT
ftr-307	260	68	adea	adea	X
ftr-307	260	69	”	"	PUNCT
ftr-307	260	70	)	)	PUNCT
ftr-307	260	71	and	and	CCONJ
ftr-307	260	72	title	title	NOUN
ftr-307	260	73	vii	vii	PROPN
ftr-307	260	74	cases	case	NOUN
ftr-307	260	75	,	,	PUNCT
ftr-307	260	76	respectively	respectively	ADV
ftr-307	260	77	,	,	PUNCT
ftr-307	260	78	were	be	AUX
ftr-307	260	79	not	not	PART
ftr-307	260	80	excluded	exclude	VERB
ftr-307	260	81	from	from	ADP
ftr-307	260	82	gross	gross	ADJ
ftr-307	260	83	income	income	NOUN
ftr-307	260	84	under	under	ADP
ftr-307	260	85	section	section	NOUN
ftr-307	260	86	104(a)(2	104(a)(2	NUM
ftr-307	260	87	)	)	PUNCT
ftr-307	260	88	.	.	PUNCT
ftr-307	261	1	in	in	ADP
ftr-307	261	2	burke	burke	PROPN
ftr-307	261	3	,	,	PUNCT
ftr-307	261	4	the	the	DET
ftr-307	261	5	court	court	NOUN
ftr-307	261	6	held	hold	VERB
ftr-307	261	7	that	that	SCONJ
ftr-307	261	8	the	the	DET
ftr-307	261	9	words	word	NOUN
ftr-307	261	10	“	"	PUNCT
ftr-307	261	11	on	on	ADP
ftr-307	261	12	account	account	NOUN
ftr-307	261	13	of	of	ADP
ftr-307	261	14	personal	personal	ADJ
ftr-307	261	15	injuries	injury	NOUN
ftr-307	261	16	”	"	PUNCT
ftr-307	261	17	in	in	ADP
ftr-307	261	18	section	section	NOUN
ftr-307	261	19	102(a)(2	102(a)(2	NUM
ftr-307	261	20	)	)	PUNCT
ftr-307	261	21	required	require	VERB
ftr-307	261	22	that	that	SCONJ
ftr-307	261	23	damages	damage	NOUN
ftr-307	261	24	be	be	AUX
ftr-307	261	25	received	receive	VERB
ftr-307	261	26	due	due	ADP
ftr-307	261	27	to	to	ADP
ftr-307	261	28	an	an	DET
ftr-307	261	29	underlying	underlie	VERB
ftr-307	261	30	tort	tort	NOUN
ftr-307	261	31	to	to	PART
ftr-307	261	32	be	be	AUX
ftr-307	261	33	excluded.50	excluded.50	PROPN
ftr-307	261	34	the	the	DET
ftr-307	261	35	court	court	NOUN
ftr-307	261	36	reasoned	reason	VERB
ftr-307	261	37	the	the	DET
ftr-307	261	38	remedies	remedy	NOUN
ftr-307	261	39	associated	associate	VERB
ftr-307	261	40	with	with	ADP
ftr-307	261	41	a	a	DET
ftr-307	261	42	tort	tort	NOUN
ftr-307	261	43	were	be	AUX
ftr-307	261	44	meant	mean	VERB
ftr-307	261	45	to	to	PART
ftr-307	261	46	compensate	compensate	VERB
ftr-307	261	47	a	a	DET
ftr-307	261	48	victim	victim	NOUN
ftr-307	261	49	for	for	ADP
ftr-307	261	50	a	a	DET
ftr-307	261	51	personal	personal	ADJ
ftr-307	261	52	injury	injury	NOUN
ftr-307	261	53	;	;	PUNCT
ftr-307	261	54	distressed	distressed	ADJ
ftr-307	261	55	,	,	PUNCT
ftr-307	261	56	76	76	NUM
ftr-307	261	57	neb	neb	PROPN
ftr-307	261	58	.	.	PROPN
ftr-307	261	59	law	law	PROPN
ftr-307	261	60	rev	rev	VERB
ftr-307	261	61	.	.	PROPN
ftr-307	261	62	51	51	NUM
ftr-307	261	63	,	,	PUNCT
ftr-307	261	64	74	74	NUM
ftr-307	261	65	(	(	PUNCT
ftr-307	261	66	1997	1997	NUM
ftr-307	261	67	)	)	PUNCT
ftr-307	262	1	[	[	X
ftr-307	262	2	hereinafter	hereinafter	NOUN
ftr-307	262	3	hobbs	hobbs	PROPN
ftr-307	262	4	,	,	PUNCT
ftr-307	262	5	congress	congress	PROPN
ftr-307	262	6	gets	get	VERB
ftr-307	262	7	physical	physical	ADJ
ftr-307	262	8	]	]	PUNCT
ftr-307	262	9	(	(	PUNCT
ftr-307	262	10	calling	call	VERB
ftr-307	262	11	the	the	DET
ftr-307	262	12	1989	1989	NUM
ftr-307	262	13	amendment	amendment	NOUN
ftr-307	262	14	“	"	PUNCT
ftr-307	262	15	an	an	DET
ftr-307	262	16	unusual	unusual	ADJ
ftr-307	262	17	imprimatur	imprimatur	NOUN
ftr-307	262	18	”	"	PUNCT
ftr-307	262	19	)	)	PUNCT
ftr-307	262	20	.	.	PUNCT
ftr-307	263	1	44	44	NUM
ftr-307	263	2	.	.	PUNCT
ftr-307	264	1	hobbs	hobbs	PROPN
ftr-307	264	2	,	,	PUNCT
ftr-307	264	3	congress	congress	PROPN
ftr-307	264	4	gets	get	VERB
ftr-307	264	5	physical	physical	ADJ
ftr-307	264	6	,	,	PUNCT
ftr-307	264	7	supra	supra	ADJ
ftr-307	264	8	note	note	NOUN
ftr-307	264	9	43	43	NUM
ftr-307	264	10	,	,	PUNCT
ftr-307	264	11	at	at	ADP
ftr-307	264	12	75	75	NUM
ftr-307	264	13	.	.	PUNCT
ftr-307	265	1	45	45	NUM
ftr-307	265	2	.	.	PUNCT
ftr-307	265	3	united	united	PROPN
ftr-307	265	4	states	states	PROPN
ftr-307	265	5	v.	v.	ADP
ftr-307	265	6	burke	burke	PROPN
ftr-307	265	7	,	,	PUNCT
ftr-307	265	8	504	504	NUM
ftr-307	265	9	u.s	u.s	PROPN
ftr-307	265	10	.	.	PROPN
ftr-307	265	11	229	229	NUM
ftr-307	265	12	,	,	PUNCT
ftr-307	265	13	236	236	NUM
ftr-307	265	14	n.6	n.6	NOUN
ftr-307	265	15	(	(	PUNCT
ftr-307	265	16	1992	1992	NUM
ftr-307	265	17	)	)	PUNCT
ftr-307	265	18	(	(	PUNCT
ftr-307	265	19	noting	note	VERB
ftr-307	265	20	congressional	congressional	ADJ
ftr-307	265	21	“	"	PUNCT
ftr-307	265	22	support	support	NOUN
ftr-307	265	23	for	for	ADP
ftr-307	265	24	the	the	DET
ftr-307	265	25	notion	notion	NOUN
ftr-307	265	26	that	that	SCONJ
ftr-307	265	27	‘	'	PUNCT
ftr-307	265	28	personal	personal	ADJ
ftr-307	265	29	injuries	injury	NOUN
ftr-307	265	30	’	'	PUNCT
ftr-307	265	31	includes	include	VERB
ftr-307	265	32	physical	physical	ADJ
ftr-307	265	33	as	as	ADV
ftr-307	265	34	well	well	ADV
ftr-307	265	35	as	as	ADP
ftr-307	265	36	nonphysical	nonphysical	ADJ
ftr-307	265	37	injuries	injury	NOUN
ftr-307	265	38	”	"	PUNCT
ftr-307	265	39	)	)	PUNCT
ftr-307	265	40	.	.	PUNCT
ftr-307	266	1	46	46	NUM
ftr-307	266	2	.	.	PUNCT
ftr-307	267	1	small	small	ADJ
ftr-307	267	2	business	business	NOUN
ftr-307	267	3	job	job	NOUN
ftr-307	267	4	protection	protection	NOUN
ftr-307	267	5	act	act	NOUN
ftr-307	267	6	of	of	ADP
ftr-307	267	7	1996	1996	NUM
ftr-307	267	8	,	,	PUNCT
ftr-307	267	9	pub	pub	NOUN
ftr-307	267	10	.	.	PUNCT
ftr-307	268	1	l.	l.	PROPN
ftr-307	268	2	no	no	INTJ
ftr-307	268	3	.	.	PROPN
ftr-307	269	1	104	104	NUM
ftr-307	269	2	-	-	SYM
ftr-307	269	3	188	188	NUM
ftr-307	269	4	,	,	PUNCT
ftr-307	269	5	§	§	PROPN
ftr-307	269	6	1605	1605	NUM
ftr-307	269	7	,	,	PUNCT
ftr-307	269	8	110	110	NUM
ftr-307	269	9	stat	stat	NOUN
ftr-307	269	10	.	.	PUNCT
ftr-307	270	1	1755	1755	NUM
ftr-307	270	2	,	,	PUNCT
ftr-307	270	3	1838	1838	NUM
ftr-307	270	4	-	-	SYM
ftr-307	270	5	39	39	NUM
ftr-307	270	6	(	(	PUNCT
ftr-307	270	7	1996	1996	NUM
ftr-307	270	8	)	)	PUNCT
ftr-307	270	9	.	.	PUNCT
ftr-307	271	1	47	47	NUM
ftr-307	271	2	.	.	PUNCT
ftr-307	272	1	h.r	h.r	PROPN
ftr-307	272	2	.	.	PROPN
ftr-307	272	3	rep	rep	PROPN
ftr-307	272	4	.	.	PROPN
ftr-307	272	5	no	no	PROPN
ftr-307	272	6	.	.	NOUN
ftr-307	273	1	104	104	NUM
ftr-307	273	2	-	-	SYM
ftr-307	273	3	737	737	NUM
ftr-307	273	4	,	,	PUNCT
ftr-307	273	5	at	at	ADP
ftr-307	273	6	300–01	300–01	NUM
ftr-307	273	7	(	(	PUNCT
ftr-307	273	8	1996	1996	NUM
ftr-307	273	9	)	)	PUNCT
ftr-307	273	10	(	(	PUNCT
ftr-307	273	11	conf	conf	NOUN
ftr-307	273	12	.	.	PUNCT
ftr-307	274	1	rep	rep	PROPN
ftr-307	274	2	.	.	PROPN
ftr-307	274	3	)	)	PUNCT
ftr-307	274	4	,	,	PUNCT
ftr-307	274	5	reprinted	reprint	VERB
ftr-307	274	6	in	in	ADP
ftr-307	274	7	1996	1996	NUM
ftr-307	274	8	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-307	274	9	.	.	PUNCT
ftr-307	274	10	1474	1474	NUM
ftr-307	274	11	,	,	PUNCT
ftr-307	274	12	1792–93	1792–93	NUM
ftr-307	274	13	.	.	PUNCT
ftr-307	275	1	48	48	NUM
ftr-307	275	2	.	.	PUNCT
ftr-307	276	1	515	515	NUM
ftr-307	276	2	u.s	u.s	PROPN
ftr-307	276	3	.	.	PROPN
ftr-307	276	4	323	323	NUM
ftr-307	276	5	,	,	PUNCT
ftr-307	276	6	336–37	336–37	PROPN
ftr-307	276	7	(	(	PUNCT
ftr-307	276	8	1995	1995	NUM
ftr-307	276	9	)	)	PUNCT
ftr-307	276	10	(	(	PUNCT
ftr-307	276	11	cited	cite	VERB
ftr-307	276	12	in	in	ADP
ftr-307	276	13	h.r	h.r	PROPN
ftr-307	276	14	.	.	PROPN
ftr-307	276	15	rep	rep	PROPN
ftr-307	276	16	.	.	PROPN
ftr-307	276	17	no	no	PROPN
ftr-307	276	18	.	.	NOUN
ftr-307	276	19	104	104	NUM
ftr-307	276	20	-	-	SYM
ftr-307	276	21	737	737	NUM
ftr-307	276	22	,	,	PUNCT
ftr-307	276	23	supra	supra	NOUN
ftr-307	276	24	note	note	NOUN
ftr-307	276	25	47	47	NUM
ftr-307	276	26	,	,	PUNCT
ftr-307	276	27	at	at	ADP
ftr-307	276	28	300	300	NUM
ftr-307	276	29	n.55	n.55	NOUN
ftr-307	276	30	,	,	PUNCT
ftr-307	276	31	reprinted	reprint	VERB
ftr-307	276	32	in	in	ADP
ftr-307	276	33	1996	1996	NUM
ftr-307	276	34	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-307	276	35	.	.	PUNCT
ftr-307	277	1	at	at	ADP
ftr-307	277	2	1792	1792	NUM
ftr-307	277	3	)	)	PUNCT
ftr-307	277	4	.	.	PUNCT
ftr-307	278	1	49	49	NUM
ftr-307	278	2	.	.	PUNCT
ftr-307	279	1	504	504	NUM
ftr-307	279	2	u.s	u.s	PROPN
ftr-307	279	3	.	.	PROPN
ftr-307	279	4	229	229	NUM
ftr-307	279	5	,	,	PUNCT
ftr-307	279	6	237	237	NUM
ftr-307	279	7	(	(	PUNCT
ftr-307	279	8	1992	1992	NUM
ftr-307	279	9	)	)	PUNCT
ftr-307	279	10	.	.	PUNCT
ftr-307	280	1	50	50	NUM
ftr-307	280	2	.	.	X
ftr-307	281	1	burke	burke	NOUN
ftr-307	281	2	,	,	PUNCT
ftr-307	281	3	504	504	NUM
ftr-307	281	4	u.s	u.s	PROPN
ftr-307	281	5	.	.	PROPN
ftr-307	281	6	at	at	ADP
ftr-307	281	7	242	242	NUM
ftr-307	281	8	.	.	PUNCT
ftr-307	282	1	employees	employee	NOUN
ftr-307	282	2	of	of	ADP
ftr-307	282	3	the	the	DET
ftr-307	282	4	tennessee	tennessee	PROPN
ftr-307	282	5	valley	valley	PROPN
ftr-307	282	6	authority	authority	PROPN
ftr-307	282	7	filed	file	VERB
ftr-307	282	8	a	a	DET
ftr-307	282	9	title	title	NOUN
ftr-307	282	10	vii	vii	NOUN
ftr-307	282	11	action	action	NOUN
ftr-307	282	12	alleging	allege	VERB
ftr-307	282	13	wage	wage	NOUN
ftr-307	282	14	discrimination	discrimination	NOUN
ftr-307	282	15	on	on	ADP
ftr-307	282	16	the	the	DET
ftr-307	282	17	basis	basis	NOUN
ftr-307	282	18	of	of	ADP
ftr-307	282	19	sex	sex	NOUN
ftr-307	282	20	.	.	PUNCT
ftr-307	283	1	i	i	PRON
ftr-307	283	2	d.	d.	PROPN
ftr-307	283	3	at	at	ADP
ftr-307	283	4	230	230	NUM
ftr-307	283	5	–	–	PUNCT
ftr-307	283	6	31	31	NUM
ftr-307	283	7	.	.	PUNCT
ftr-307	284	1	a	a	DET
ftr-307	284	2	settlement	settlement	NOUN
ftr-307	284	3	was	be	AUX
ftr-307	284	4	reached	reach	VERB
ftr-307	284	5	in	in	ADP
ftr-307	284	6	which	which	PRON
ftr-307	284	7	employment	employment	NOUN
ftr-307	284	8	taxes	taxis	NOUN
ftr-307	284	9	were	be	AUX
ftr-307	284	10	withheld	withhold	VERB
ftr-307	284	11	.	.	PUNCT
ftr-307	285	1	i	i	PRON
ftr-307	285	2	d.	d.	PROPN
ftr-307	285	3	the	the	DET
ftr-307	285	4	taxpayers	taxpayer	NOUN
ftr-307	285	5	commenced	commence	VERB
ftr-307	285	6	an	an	DET
ftr-307	285	7	action	action	NOUN
ftr-307	285	8	claiming	claim	VERB
ftr-307	285	9	the	the	DET
ftr-307	285	10	settlement	settlement	NOUN
ftr-307	285	11	was	be	AUX
ftr-307	285	12	on	on	ADP
ftr-307	285	13	account	account	NOUN
ftr-307	285	14	of	of	ADP
ftr-307	285	15	personal	personal	ADJ
ftr-307	285	16	injury	injury	NOUN
ftr-307	285	17	or	or	CCONJ
ftr-307	285	18	sickness	sickness	NOUN
ftr-307	285	19	and	and	CCONJ
ftr-307	285	20	,	,	PUNCT
ftr-307	285	21	therefore	therefore	ADV
ftr-307	285	22	,	,	PUNCT
ftr-307	285	23	should	should	AUX
ftr-307	285	24	be	be	AUX
ftr-307	285	25	excluded	exclude	VERB
ftr-307	285	26	from	from	ADP
ftr-307	285	27	gross	gross	ADJ
ftr-307	285	28	income	income	NOUN
ftr-307	285	29	.	.	PUNCT
ftr-307	286	1	i	i	PRON
ftr-307	286	2	d.	d.	PROPN
ftr-307	286	3	at	at	ADP
ftr-307	286	4	232	232	NUM
ftr-307	286	5	.	.	NUM
ftr-307	286	6	88	88	NUM
ftr-307	286	7	florida	florida	PROPN
ftr-307	286	8	tax	tax	NOUN
ftr-307	286	9	review	review	NOUN
ftr-307	287	1	[	[	X
ftr-307	287	2	vol	vol	NOUN
ftr-307	287	3	.	.	PUNCT
ftr-307	288	1	14:3	14:3	NUM
ftr-307	288	2	however	however	ADV
ftr-307	288	3	,	,	PUNCT
ftr-307	288	4	remedies	remedy	NOUN
ftr-307	288	5	available	available	ADJ
ftr-307	288	6	in	in	ADP
ftr-307	288	7	cases	case	NOUN
ftr-307	288	8	such	such	ADJ
ftr-307	288	9	as	as	ADP
ftr-307	288	10	burke	burke	PROPN
ftr-307	288	11	under	under	ADP
ftr-307	288	12	title	title	NOUN
ftr-307	288	13	vii	vii	PROPN
ftr-307	288	14	did	do	AUX
ftr-307	288	15	not	not	PART
ftr-307	288	16	compensate	compensate	VERB
ftr-307	288	17	for	for	ADP
ftr-307	288	18	a	a	DET
ftr-307	288	19	personal	personal	ADJ
ftr-307	288	20	injury	injury	NOUN
ftr-307	288	21	,	,	PUNCT
ftr-307	288	22	but	but	CCONJ
ftr-307	288	23	were	be	AUX
ftr-307	288	24	exclusively	exclusively	ADV
ftr-307	288	25	for	for	ADP
ftr-307	288	26	back	back	ADV
ftr-307	288	27	wages.51	wages.51	NOUN
ftr-307	288	28	the	the	DET
ftr-307	288	29	court	court	NOUN
ftr-307	288	30	added	add	VERB
ftr-307	288	31	another	another	DET
ftr-307	288	32	layer	layer	NOUN
ftr-307	288	33	in	in	ADP
ftr-307	288	34	schleier	schleier	NOUN
ftr-307	288	35	,	,	PUNCT
ftr-307	288	36	an	an	DET
ftr-307	288	37	adea	adea	NOUN
ftr-307	288	38	case	case	NOUN
ftr-307	288	39	,	,	PUNCT
ftr-307	288	40	when	when	SCONJ
ftr-307	288	41	the	the	DET
ftr-307	288	42	court	court	NOUN
ftr-307	288	43	held	hold	VERB
ftr-307	288	44	that	that	PRON
ftr-307	288	45	to	to	PART
ftr-307	288	46	be	be	AUX
ftr-307	288	47	excluded	exclude	VERB
ftr-307	288	48	,	,	PUNCT
ftr-307	288	49	the	the	DET
ftr-307	288	50	taxpayer	taxpayer	NOUN
ftr-307	288	51	must	must	AUX
ftr-307	288	52	not	not	PART
ftr-307	288	53	only	only	ADV
ftr-307	288	54	demonstrate	demonstrate	VERB
ftr-307	288	55	that	that	SCONJ
ftr-307	288	56	his	his	PRON
ftr-307	288	57	or	or	CCONJ
ftr-307	288	58	her	her	PRON
ftr-307	288	59	claim	claim	NOUN
ftr-307	288	60	was	be	AUX
ftr-307	288	61	premised	premise	VERB
ftr-307	288	62	on	on	ADP
ftr-307	288	63	tort	tort	NOUN
ftr-307	288	64	,	,	PUNCT
ftr-307	288	65	or	or	CCONJ
ftr-307	288	66	tort	tort	NOUN
ftr-307	288	67	-	-	PUNCT
ftr-307	288	68	like	like	ADJ
ftr-307	288	69	injury	injury	NOUN
ftr-307	288	70	(	(	PUNCT
ftr-307	288	71	as	as	SCONJ
ftr-307	288	72	required	require	VERB
ftr-307	288	73	by	by	ADP
ftr-307	288	74	burke	burke	PROPN
ftr-307	288	75	)	)	PUNCT
ftr-307	288	76	but	but	CCONJ
ftr-307	288	77	must	must	AUX
ftr-307	288	78	in	in	ADP
ftr-307	288	79	addition	addition	NOUN
ftr-307	288	80	“	"	PUNCT
ftr-307	288	81	show	show	VERB
ftr-307	288	82	that	that	SCONJ
ftr-307	288	83	the	the	DET
ftr-307	288	84	damages	damage	NOUN
ftr-307	288	85	were	be	AUX
ftr-307	288	86	received	receive	VERB
ftr-307	288	87	‘	'	PUNCT
ftr-307	288	88	on	on	ADP
ftr-307	288	89	account	account	NOUN
ftr-307	288	90	of	of	ADP
ftr-307	288	91	personal	personal	ADJ
ftr-307	288	92	injuries	injury	NOUN
ftr-307	288	93	or	or	CCONJ
ftr-307	288	94	sickness	sickness	NOUN
ftr-307	288	95	.	.	PUNCT
ftr-307	288	96	’”52	’”52	PUNCT
ftr-307	288	97	even	even	ADV
ftr-307	288	98	assuming	assume	VERB
ftr-307	288	99	the	the	DET
ftr-307	288	100	taxpayer	taxpayer	NOUN
ftr-307	288	101	in	in	ADP
ftr-307	288	102	schleier	schleier	NOUN
ftr-307	288	103	met	meet	VERB
ftr-307	288	104	the	the	DET
ftr-307	288	105	“	"	PUNCT
ftr-307	288	106	tort	tort	NOUN
ftr-307	288	107	”	"	PUNCT
ftr-307	288	108	requirement	requirement	NOUN
ftr-307	288	109	,	,	PUNCT
ftr-307	288	110	the	the	DET
ftr-307	288	111	court	court	NOUN
ftr-307	288	112	reasoned	reason	VERB
ftr-307	288	113	that	that	SCONJ
ftr-307	288	114	damages	damage	NOUN
ftr-307	288	115	awarded	award	VERB
ftr-307	288	116	to	to	ADP
ftr-307	288	117	a	a	DET
ftr-307	288	118	victim	victim	NOUN
ftr-307	288	119	of	of	ADP
ftr-307	288	120	age	age	NOUN
ftr-307	288	121	discrimination	discrimination	NOUN
ftr-307	288	122	do	do	AUX
ftr-307	288	123	not	not	PART
ftr-307	288	124	meet	meet	VERB
ftr-307	288	125	the	the	DET
ftr-307	288	126	statutory	statutory	ADJ
ftr-307	288	127	“	"	PUNCT
ftr-307	288	128	personal	personal	ADJ
ftr-307	288	129	injury	injury	NOUN
ftr-307	288	130	or	or	CCONJ
ftr-307	288	131	sickness	sickness	NOUN
ftr-307	288	132	”	"	PUNCT
ftr-307	288	133	requirement	requirement	NOUN
ftr-307	288	134	because	because	SCONJ
ftr-307	288	135	,	,	PUNCT
ftr-307	288	136	the	the	DET
ftr-307	288	137	court	court	NOUN
ftr-307	288	138	explained	explain	VERB
ftr-307	288	139	,	,	PUNCT
ftr-307	288	140	“	"	PUNCT
ftr-307	288	141	[	[	X
ftr-307	288	142	w]hether	w]hether	NUM
ftr-307	288	143	one	one	NUM
ftr-307	288	144	treats	treat	NOUN
ftr-307	288	145	respondent	respondent	NOUN
ftr-307	288	146	’s	’s	ADV
ftr-307	288	147	attaining	attain	VERB
ftr-307	288	148	the	the	DET
ftr-307	288	149	age	age	NOUN
ftr-307	288	150	of	of	ADP
ftr-307	288	151	60	60	NUM
ftr-307	288	152	or	or	CCONJ
ftr-307	288	153	his	his	PRON
ftr-307	288	154	being	be	AUX
ftr-307	288	155	laid	lay	VERB
ftr-307	288	156	off	off	ADP
ftr-307	288	157	on	on	ADP
ftr-307	288	158	account	account	NOUN
ftr-307	288	159	of	of	ADP
ftr-307	288	160	his	his	PRON
ftr-307	288	161	age	age	NOUN
ftr-307	288	162	as	as	ADP
ftr-307	288	163	the	the	DET
ftr-307	288	164	proximate	proximate	NOUN
ftr-307	288	165	cause	cause	NOUN
ftr-307	288	166	of	of	ADP
ftr-307	288	167	respondent	respondent	NOUN
ftr-307	288	168	’s	’s	PART
ftr-307	288	169	loss	loss	NOUN
ftr-307	288	170	of	of	ADP
ftr-307	288	171	income	income	NOUN
ftr-307	288	172	,	,	PUNCT
ftr-307	288	173	neither	neither	CCONJ
ftr-307	288	174	the	the	DET
ftr-307	288	175	birthday	birthday	NOUN
ftr-307	288	176	nor	nor	CCONJ
ftr-307	288	177	the	the	DET
ftr-307	288	178	discharge	discharge	NOUN
ftr-307	288	179	can	can	AUX
ftr-307	288	180	fairly	fairly	ADV
ftr-307	288	181	be	be	AUX
ftr-307	288	182	described	describe	VERB
ftr-307	288	183	as	as	ADP
ftr-307	288	184	a	a	DET
ftr-307	288	185	‘	'	PUNCT
ftr-307	288	186	personal	personal	ADJ
ftr-307	288	187	injury	injury	NOUN
ftr-307	288	188	or	or	CCONJ
ftr-307	288	189	‘	'	PUNCT
ftr-307	288	190	sickness	sickness	NOUN
ftr-307	288	191	.	.	PUNCT
ftr-307	288	192	’”53	’”53	PUNCT
ftr-307	289	1	the	the	DET
ftr-307	289	2	court	court	NOUN
ftr-307	289	3	distinguished	distinguish	VERB
ftr-307	289	4	victims	victim	NOUN
ftr-307	289	5	of	of	ADP
ftr-307	289	6	age	age	NOUN
ftr-307	289	7	discrimination	discrimination	NOUN
ftr-307	289	8	with	with	ADP
ftr-307	289	9	a	a	DET
ftr-307	289	10	hypothetical	hypothetical	ADJ
ftr-307	289	11	victim	victim	NOUN
ftr-307	289	12	of	of	ADP
ftr-307	289	13	a	a	DET
ftr-307	289	14	motor	motor	NOUN
ftr-307	289	15	vehicle	vehicle	NOUN
ftr-307	289	16	accident	accident	NOUN
ftr-307	289	17	who	who	PRON
ftr-307	289	18	recovered	recover	VERB
ftr-307	289	19	$	$	SYM
ftr-307	289	20	30,000	30,000	NUM
ftr-307	289	21	for	for	ADP
ftr-307	289	22	her	her	PRON
ftr-307	289	23	medical	medical	ADJ
ftr-307	289	24	expenses	expense	NOUN
ftr-307	289	25	,	,	PUNCT
ftr-307	289	26	lost	lose	VERB
ftr-307	289	27	wages	wage	NOUN
ftr-307	289	28	and	and	CCONJ
ftr-307	289	29	pain	pain	NOUN
ftr-307	289	30	,	,	PUNCT
ftr-307	289	31	suffering	suffering	NOUN
ftr-307	289	32	and	and	CCONJ
ftr-307	289	33	emotional	emotional	ADJ
ftr-307	289	34	distress.54	distress.54	PROPN
ftr-307	289	35	in	in	ADP
ftr-307	289	36	the	the	DET
ftr-307	289	37	case	case	NOUN
ftr-307	289	38	of	of	ADP
ftr-307	289	39	the	the	DET
ftr-307	289	40	car	car	NOUN
ftr-307	289	41	accident	accident	NOUN
ftr-307	289	42	victim	victim	NOUN
ftr-307	289	43	the	the	DET
ftr-307	289	44	court	court	NOUN
ftr-307	289	45	explained	explain	VERB
ftr-307	289	46	that	that	SCONJ
ftr-307	289	47	the	the	DET
ftr-307	289	48	entire	entire	ADJ
ftr-307	289	49	$	$	SYM
ftr-307	289	50	30,000	30,000	NUM
ftr-307	289	51	would	would	AUX
ftr-307	289	52	be	be	AUX
ftr-307	289	53	excludable	excludable	ADJ
ftr-307	289	54	under	under	ADP
ftr-307	289	55	section	section	NOUN
ftr-307	289	56	104(a)(2	104(a)(2	NUM
ftr-307	289	57	)	)	PUNCT
ftr-307	289	58	because	because	SCONJ
ftr-307	289	59	in	in	ADP
ftr-307	289	60	that	that	DET
ftr-307	289	61	instance	instance	NOUN
ftr-307	289	62	,	,	PUNCT
ftr-307	289	63	all	all	DET
ftr-307	289	64	the	the	DET
ftr-307	289	65	damages	damage	NOUN
ftr-307	289	66	received	receive	VERB
ftr-307	289	67	were	be	AUX
ftr-307	289	68	“	"	PUNCT
ftr-307	289	69	on	on	ADP
ftr-307	289	70	account	account	NOUN
ftr-307	289	71	of	of	ADP
ftr-307	289	72	personal	personal	ADJ
ftr-307	289	73	injuries	injury	NOUN
ftr-307	289	74	.	.	PUNCT
ftr-307	290	1	”55	”55	PROPN
ftr-307	290	2	the	the	DET
ftr-307	290	3	critical	critical	ADJ
ftr-307	290	4	point	point	NOUN
ftr-307	290	5	this	this	DET
ftr-307	290	6	hypothetical	hypothetical	ADJ
ftr-307	290	7	illustrates	illustrate	NOUN
ftr-307	290	8	is	be	AUX
ftr-307	290	9	that	that	SCONJ
ftr-307	290	10	each	each	DET
ftr-307	290	11	element	element	NOUN
ftr-307	290	12	of	of	ADP
ftr-307	290	13	the	the	DET
ftr-307	290	14	settlement	settlement	NOUN
ftr-307	290	15	is	be	AUX
ftr-307	290	16	recoverable	recoverable	ADJ
ftr-307	290	17	not	not	PART
ftr-307	290	18	simply	simply	ADV
ftr-307	290	19	because	because	SCONJ
ftr-307	290	20	the	the	DET
ftr-307	290	21	taxpayer	taxpayer	NOUN
ftr-307	290	22	received	receive	VERB
ftr-307	290	23	a	a	DET
ftr-307	290	24	tort	tort	NOUN
ftr-307	290	25	settlement	settlement	NOUN
ftr-307	290	26	,	,	PUNCT
ftr-307	290	27	but	but	CCONJ
ftr-307	290	28	rather	rather	ADV
ftr-307	290	29	because	because	SCONJ
ftr-307	290	30	each	each	DET
ftr-307	290	31	element	element	NOUN
ftr-307	290	32	of	of	ADP
ftr-307	290	33	the	the	DET
ftr-307	290	34	settlement	settlement	NOUN
ftr-307	290	35	satisfies	satisfy	VERB
ftr-307	290	36	the	the	DET
ftr-307	290	37	requirement	requirement	NOUN
ftr-307	290	38	set	set	VERB
ftr-307	290	39	forth	forth	ADP
ftr-307	290	40	in	in	ADP
ftr-307	290	41	§	§	PROPN
ftr-307	290	42	104(a)(2	104(a)(2	NUM
ftr-307	290	43	)	)	PUNCT
ftr-307	290	44	.	.	PUNCT
ftr-307	290	45	.	.	PUNCT
ftr-307	290	46	.	.	PUNCT
ftr-307	291	1	that	that	SCONJ
ftr-307	291	2	the	the	DET
ftr-307	291	3	damages	damage	NOUN
ftr-307	291	4	were	be	AUX
ftr-307	291	5	received	receive	VERB
ftr-307	291	6	“	"	PUNCT
ftr-307	291	7	on	on	ADP
ftr-307	291	8	account	account	NOUN
ftr-307	291	9	of	of	ADP
ftr-307	291	10	personal	personal	ADJ
ftr-307	291	11	injuries	injury	NOUN
ftr-307	291	12	or	or	CCONJ
ftr-307	291	13	sickness	sickness	NOUN
ftr-307	291	14	.	.	PUNCT
ftr-307	292	1	”56	”56	VERB
ftr-307	292	2	one	one	NUM
ftr-307	292	3	final	final	ADJ
ftr-307	292	4	supreme	supreme	PROPN
ftr-307	292	5	court	court	NOUN
ftr-307	292	6	case	case	NOUN
ftr-307	292	7	merits	merit	VERB
ftr-307	292	8	discussion	discussion	NOUN
ftr-307	292	9	.	.	PUNCT
ftr-307	293	1	in	in	ADP
ftr-307	293	2	its	its	PRON
ftr-307	293	3	1996	1996	NUM
ftr-307	293	4	decision	decision	NOUN
ftr-307	293	5	in	in	ADP
ftr-307	293	6	o’gilvie	o’gilvie	PROPN
ftr-307	293	7	v.	v.	PROPN
ftr-307	293	8	united	united	PROPN
ftr-307	293	9	states57	states57	PROPN
ftr-307	293	10	the	the	DET
ftr-307	293	11	court	court	NOUN
ftr-307	293	12	held	hold	VERB
ftr-307	293	13	that	that	SCONJ
ftr-307	293	14	punitive	punitive	ADJ
ftr-307	293	15	damages	damage	NOUN
ftr-307	293	16	received	receive	VERB
ftr-307	293	17	by	by	ADP
ftr-307	293	18	the	the	DET
ftr-307	293	19	surviving	surviving	NOUN
ftr-307	293	20	spouse	spouse	NOUN
ftr-307	293	21	and	and	CCONJ
ftr-307	293	22	the	the	DET
ftr-307	293	23	children	child	NOUN
ftr-307	293	24	of	of	ADP
ftr-307	293	25	a	a	DET
ftr-307	293	26	victim	victim	NOUN
ftr-307	293	27	of	of	ADP
ftr-307	293	28	toxic	toxic	ADJ
ftr-307	293	29	shock	shock	NOUN
ftr-307	293	30	syndrome	syndrome	NOUN
ftr-307	293	31	were	be	AUX
ftr-307	293	32	not	not	PART
ftr-307	293	33	excluded	exclude	VERB
ftr-307	293	34	from	from	ADP
ftr-307	293	35	income	income	NOUN
ftr-307	293	36	by	by	ADP
ftr-307	293	37	section	section	NOUN
ftr-307	293	38	104(a	104(a	PROPN
ftr-307	293	39	)	)	PUNCT
ftr-307	293	40	.	.	PUNCT
ftr-307	294	1	the	the	DET
ftr-307	294	2	o’gilvie	o’gilvie	PROPN
ftr-307	294	3	court	court	NOUN
ftr-307	294	4	focused	focus	VERB
ftr-307	294	5	its	its	PRON
ftr-307	294	6	attention	attention	NOUN
ftr-307	294	7	on	on	ADP
ftr-307	294	8	the	the	DET
ftr-307	294	9	meaning	meaning	NOUN
ftr-307	294	10	of	of	ADP
ftr-307	294	11	the	the	DET
ftr-307	294	12	phrase	phrase	NOUN
ftr-307	294	13	“	"	PUNCT
ftr-307	294	14	on	on	ADP
ftr-307	294	15	account	account	NOUN
ftr-307	294	16	of	of	ADP
ftr-307	294	17	”	"	PUNCT
ftr-307	294	18	and	and	CCONJ
ftr-307	294	19	held	hold	VERB
ftr-307	294	20	that	that	SCONJ
ftr-307	294	21	the	the	DET
ftr-307	294	22	phrase	phrase	NOUN
ftr-307	294	23	requires	require	VERB
ftr-307	294	24	more	more	ADJ
ftr-307	294	25	than	than	ADP
ftr-307	294	26	simply	simply	ADV
ftr-307	294	27	“	"	PUNCT
ftr-307	294	28	but	but	CCONJ
ftr-307	294	29	for	for	ADP
ftr-307	294	30	”	"	PUNCT
ftr-307	294	31	causation	causation	NOUN
ftr-307	294	32	.	.	PUNCT
ftr-307	295	1	it	it	PRON
ftr-307	295	2	was	be	AUX
ftr-307	295	3	not	not	PART
ftr-307	295	4	enough	enough	ADJ
ftr-307	295	5	,	,	PUNCT
ftr-307	295	6	the	the	DET
ftr-307	295	7	court	court	NOUN
ftr-307	295	8	reasoned	reason	VERB
ftr-307	295	9	,	,	PUNCT
ftr-307	295	10	that	that	SCONJ
ftr-307	295	11	“	"	PUNCT
ftr-307	295	12	but	but	CCONJ
ftr-307	295	13	for	for	ADP
ftr-307	295	14	the	the	DET
ftr-307	295	15	personal	personal	ADJ
ftr-307	295	16	injury	injury	NOUN
ftr-307	295	17	there	there	PRON
ftr-307	295	18	would	would	AUX
ftr-307	295	19	be	be	AUX
ftr-307	295	20	51	51	NUM
ftr-307	295	21	.	.	PUNCT
ftr-307	296	1	i	i	PRON
ftr-307	296	2	d.	d.	PROPN
ftr-307	296	3	at	at	ADP
ftr-307	296	4	235	235	NUM
ftr-307	296	5	,	,	PUNCT
ftr-307	296	6	238	238	NUM
ftr-307	296	7	.	.	NOUN
ftr-307	296	8	52	52	NUM
ftr-307	296	9	.	.	PUNCT
ftr-307	296	10	schleier	schleier	NOUN
ftr-307	296	11	,	,	PUNCT
ftr-307	296	12	515	515	NUM
ftr-307	296	13	u.s	u.s	PROPN
ftr-307	296	14	.	.	PROPN
ftr-307	296	15	at	at	ADP
ftr-307	296	16	337	337	NUM
ftr-307	296	17	.	.	PUNCT
ftr-307	297	1	53	53	NUM
ftr-307	297	2	.	.	PUNCT
ftr-307	298	1	i	i	PRON
ftr-307	298	2	d.	d.	PROPN
ftr-307	298	3	at	at	ADP
ftr-307	298	4	330	330	NUM
ftr-307	298	5	.	.	PUNCT
ftr-307	298	6	54	54	NUM
ftr-307	298	7	.	.	PUNCT
ftr-307	299	1	i	i	PRON
ftr-307	299	2	d.	d.	PROPN
ftr-307	299	3	at	at	ADP
ftr-307	299	4	329	329	NUM
ftr-307	299	5	.	.	PUNCT
ftr-307	300	1	55	55	NUM
ftr-307	300	2	.	.	PUNCT
ftr-307	301	1	i	i	PRON
ftr-307	301	2	d.	d.	PROPN
ftr-307	301	3	at	at	ADP
ftr-307	301	4	329–30	329–30	PROPN
ftr-307	301	5	.	.	PUNCT
ftr-307	302	1	56	56	NUM
ftr-307	302	2	.	.	PUNCT
ftr-307	303	1	i	i	PRON
ftr-307	303	2	d.	d.	PROPN
ftr-307	303	3	at	at	ADP
ftr-307	303	4	330	330	NUM
ftr-307	303	5	.	.	PUNCT
ftr-307	303	6	57	57	NUM
ftr-307	303	7	.	.	X
ftr-307	304	1	519	519	NUM
ftr-307	304	2	u.s	u.s	PROPN
ftr-307	304	3	.	.	PROPN
ftr-307	304	4	79	79	NUM
ftr-307	304	5	(	(	PUNCT
ftr-307	304	6	1996	1996	NUM
ftr-307	304	7	)	)	PUNCT
ftr-307	304	8	.	.	PUNCT
ftr-307	305	1	in	in	ADP
ftr-307	305	2	1996	1996	NUM
ftr-307	305	3	,	,	PUNCT
ftr-307	305	4	congress	congress	PROPN
ftr-307	305	5	modified	modify	VERB
ftr-307	305	6	section	section	NOUN
ftr-307	305	7	104(a	104(a	PROPN
ftr-307	305	8	)	)	PUNCT
ftr-307	305	9	and	and	CCONJ
ftr-307	305	10	clarified	clarify	VERB
ftr-307	305	11	that	that	SCONJ
ftr-307	305	12	punitive	punitive	ADJ
ftr-307	305	13	damages	damage	NOUN
ftr-307	305	14	are	be	AUX
ftr-307	305	15	not	not	PART
ftr-307	305	16	excluded	exclude	VERB
ftr-307	305	17	from	from	ADP
ftr-307	305	18	income	income	NOUN
ftr-307	305	19	by	by	ADP
ftr-307	305	20	the	the	DET
ftr-307	305	21	section	section	NOUN
ftr-307	305	22	.	.	PUNCT
ftr-307	306	1	small	small	ADJ
ftr-307	306	2	business	business	NOUN
ftr-307	306	3	job	job	NOUN
ftr-307	306	4	protection	protection	NOUN
ftr-307	306	5	act	act	NOUN
ftr-307	306	6	of	of	ADP
ftr-307	306	7	1996	1996	NUM
ftr-307	306	8	,	,	PUNCT
ftr-307	306	9	pub	pub	NOUN
ftr-307	306	10	.	.	PUNCT
ftr-307	307	1	l.	l.	PROPN
ftr-307	307	2	no	no	INTJ
ftr-307	307	3	.	.	PROPN
ftr-307	308	1	104	104	NUM
ftr-307	308	2	-	-	SYM
ftr-307	308	3	188	188	NUM
ftr-307	308	4	,	,	PUNCT
ftr-307	308	5	§	§	PROPN
ftr-307	308	6	1605	1605	NUM
ftr-307	308	7	,	,	PUNCT
ftr-307	308	8	110	110	NUM
ftr-307	308	9	stat	stat	NOUN
ftr-307	308	10	.	.	PUNCT
ftr-307	309	1	1755	1755	NUM
ftr-307	309	2	,	,	PUNCT
ftr-307	309	3	1838–39	1838–39	NUM
ftr-307	309	4	(	(	PUNCT
ftr-307	309	5	1996	1996	NUM
ftr-307	309	6	)	)	PUNCT
ftr-307	309	7	.	.	PUNCT
ftr-307	310	1	the	the	DET
ftr-307	310	2	o’gilvie	o’gilvie	PROPN
ftr-307	310	3	court	court	NOUN
ftr-307	310	4	was	be	AUX
ftr-307	310	5	addressing	address	VERB
ftr-307	310	6	the	the	DET
ftr-307	310	7	1989	1989	NUM
ftr-307	310	8	version	version	NOUN
ftr-307	310	9	of	of	ADP
ftr-307	310	10	section	section	NOUN
ftr-307	310	11	104(a	104(a	PROPN
ftr-307	310	12	)	)	PUNCT
ftr-307	310	13	,	,	PUNCT
ftr-307	310	14	which	which	PRON
ftr-307	310	15	provided	provide	VERB
ftr-307	310	16	in	in	ADP
ftr-307	310	17	relevant	relevant	ADJ
ftr-307	310	18	part	part	NOUN
ftr-307	310	19	that	that	SCONJ
ftr-307	310	20	“	"	PUNCT
ftr-307	310	21	(	(	PUNCT
ftr-307	310	22	2	2	X
ftr-307	310	23	)	)	PUNCT
ftr-307	310	24	the	the	DET
ftr-307	310	25	amount	amount	NOUN
ftr-307	310	26	of	of	ADP
ftr-307	310	27	any	any	DET
ftr-307	310	28	damages	damage	NOUN
ftr-307	310	29	received	receive	VERB
ftr-307	310	30	.	.	PUNCT
ftr-307	310	31	.	.	PUNCT
ftr-307	310	32	.	.	PUNCT
ftr-307	311	1	on	on	ADP
ftr-307	311	2	account	account	NOUN
ftr-307	311	3	of	of	ADP
ftr-307	311	4	personal	personal	ADJ
ftr-307	311	5	injuries	injury	NOUN
ftr-307	311	6	or	or	CCONJ
ftr-307	311	7	sickness	sickness	NOUN
ftr-307	311	8	”	"	PUNCT
ftr-307	311	9	are	be	AUX
ftr-307	311	10	excluded	exclude	VERB
ftr-307	311	11	from	from	ADP
ftr-307	311	12	income	income	NOUN
ftr-307	311	13	.	.	PUNCT
ftr-307	312	1	i.r.c	i.r.c	NOUN
ftr-307	312	2	.	.	PUNCT
ftr-307	313	1	§	§	PROPN
ftr-307	313	2	104(a)(2	104(a)(2	NUM
ftr-307	313	3	)	)	PUNCT
ftr-307	313	4	(	(	PUNCT
ftr-307	313	5	1989	1989	NUM
ftr-307	313	6	)	)	PUNCT
ftr-307	313	7	.	.	PUNCT
ftr-307	314	1	2013	2013	NUM
ftr-307	314	2	]	]	PUNCT
ftr-307	315	1	taxing	tax	VERB
ftr-307	315	2	anxiety	anxiety	NOUN
ftr-307	315	3	89	89	NUM
ftr-307	315	4	no	no	DET
ftr-307	315	5	lawsuit	lawsuit	NOUN
ftr-307	315	6	,	,	PUNCT
ftr-307	315	7	and	and	CCONJ
ftr-307	315	8	but	but	CCONJ
ftr-307	315	9	for	for	ADP
ftr-307	315	10	the	the	DET
ftr-307	315	11	lawsuit	lawsuit	NOUN
ftr-307	315	12	,	,	PUNCT
ftr-307	315	13	there	there	PRON
ftr-307	315	14	would	would	AUX
ftr-307	315	15	be	be	AUX
ftr-307	315	16	no	no	DET
ftr-307	315	17	damages	damage	NOUN
ftr-307	315	18	.	.	PUNCT
ftr-307	316	1	”58	”58	ADJ
ftr-307	316	2	to	to	PART
ftr-307	316	3	be	be	AUX
ftr-307	316	4	excluded	exclude	VERB
ftr-307	316	5	,	,	PUNCT
ftr-307	316	6	the	the	DET
ftr-307	316	7	court	court	NOUN
ftr-307	316	8	continued	continue	VERB
ftr-307	316	9	,	,	PUNCT
ftr-307	316	10	the	the	DET
ftr-307	316	11	damages	damage	NOUN
ftr-307	316	12	must	must	AUX
ftr-307	316	13	have	have	AUX
ftr-307	316	14	been	be	AUX
ftr-307	316	15	awarded	award	VERB
ftr-307	316	16	“	"	PUNCT
ftr-307	316	17	by	by	ADP
ftr-307	316	18	reason	reason	NOUN
ftr-307	316	19	of	of	ADP
ftr-307	316	20	,	,	PUNCT
ftr-307	316	21	or	or	CCONJ
ftr-307	316	22	because	because	SCONJ
ftr-307	316	23	of	of	ADP
ftr-307	316	24	,	,	PUNCT
ftr-307	316	25	the	the	DET
ftr-307	316	26	personal	personal	ADJ
ftr-307	316	27	injuries	injury	NOUN
ftr-307	316	28	.	.	PUNCT
ftr-307	317	1	”59	”59	VERB
ftr-307	317	2	the	the	DET
ftr-307	317	3	damages	damage	NOUN
ftr-307	317	4	awarded	award	VERB
ftr-307	317	5	to	to	ADP
ftr-307	317	6	the	the	DET
ftr-307	317	7	victim	victim	NOUN
ftr-307	317	8	’s	’s	PART
ftr-307	317	9	family	family	NOUN
ftr-307	317	10	in	in	ADP
ftr-307	317	11	this	this	DET
ftr-307	317	12	case	case	NOUN
ftr-307	317	13	did	do	AUX
ftr-307	317	14	not	not	PART
ftr-307	317	15	fit	fit	VERB
ftr-307	317	16	the	the	DET
ftr-307	317	17	exception	exception	NOUN
ftr-307	317	18	,	,	PUNCT
ftr-307	317	19	since	since	SCONJ
ftr-307	317	20	they	they	PRON
ftr-307	317	21	were	be	AUX
ftr-307	317	22	given	give	VERB
ftr-307	317	23	to	to	PART
ftr-307	317	24	punish	punish	VERB
ftr-307	317	25	the	the	DET
ftr-307	317	26	defendant	defendant	NOUN
ftr-307	317	27	’s	’s	PART
ftr-307	317	28	reprehensible	reprehensible	ADJ
ftr-307	317	29	conduct.60	conduct.60	PROPN
ftr-307	317	30	although	although	SCONJ
ftr-307	317	31	each	each	PRON
ftr-307	317	32	of	of	ADP
ftr-307	317	33	these	these	DET
ftr-307	317	34	cases	case	NOUN
ftr-307	317	35	was	be	AUX
ftr-307	317	36	decided	decide	VERB
ftr-307	317	37	under	under	ADP
ftr-307	317	38	the	the	DET
ftr-307	317	39	pre-1996	pre-1996	NOUN
ftr-307	317	40	section	section	NOUN
ftr-307	317	41	104(a)(2	104(a)(2	NUM
ftr-307	317	42	)	)	PUNCT
ftr-307	317	43	,	,	PUNCT
ftr-307	317	44	the	the	DET
ftr-307	317	45	cases	case	NOUN
ftr-307	317	46	are	be	AUX
ftr-307	317	47	important	important	ADJ
ftr-307	317	48	not	not	PART
ftr-307	317	49	only	only	ADV
ftr-307	317	50	as	as	SCONJ
ftr-307	317	51	precursors	precursor	NOUN
ftr-307	317	52	to	to	ADP
ftr-307	317	53	the	the	DET
ftr-307	317	54	1996	1996	NUM
ftr-307	317	55	amendment	amendment	NOUN
ftr-307	317	56	—	—	PUNCT
ftr-307	317	57	congress	congress	PROPN
ftr-307	317	58	amended	amend	VERB
ftr-307	317	59	the	the	DET
ftr-307	317	60	section	section	NOUN
ftr-307	317	61	in	in	ADP
ftr-307	317	62	the	the	DET
ftr-307	317	63	shadow	shadow	NOUN
ftr-307	317	64	of	of	ADP
ftr-307	317	65	the	the	DET
ftr-307	317	66	court	court	NOUN
ftr-307	317	67	’s	’s	PART
ftr-307	317	68	various	various	ADJ
ftr-307	317	69	interpretations	interpretation	NOUN
ftr-307	317	70	—	—	PUNCT
ftr-307	317	71	but	but	CCONJ
ftr-307	317	72	also	also	ADV
ftr-307	317	73	because	because	SCONJ
ftr-307	317	74	the	the	DET
ftr-307	317	75	1996	1996	NUM
ftr-307	317	76	amendment	amendment	NOUN
ftr-307	317	77	was	be	AUX
ftr-307	317	78	not	not	PART
ftr-307	317	79	a	a	DET
ftr-307	317	80	rejection	rejection	NOUN
ftr-307	317	81	of	of	ADP
ftr-307	317	82	any	any	PRON
ftr-307	317	83	of	of	ADP
ftr-307	317	84	these	these	DET
ftr-307	317	85	cases	case	NOUN
ftr-307	317	86	.	.	PUNCT
ftr-307	318	1	the	the	DET
ftr-307	318	2	amendment	amendment	NOUN
ftr-307	318	3	instead	instead	ADV
ftr-307	318	4	provided	provide	VERB
ftr-307	318	5	some	some	DET
ftr-307	318	6	clarification	clarification	NOUN
ftr-307	318	7	,	,	PUNCT
ftr-307	318	8	but	but	CCONJ
ftr-307	318	9	,	,	PUNCT
ftr-307	318	10	as	as	SCONJ
ftr-307	318	11	the	the	DET
ftr-307	318	12	discussion	discussion	NOUN
ftr-307	318	13	below	below	ADP
ftr-307	318	14	makes	make	VERB
ftr-307	318	15	clear	clear	ADJ
ftr-307	318	16	,	,	PUNCT
ftr-307	318	17	left	leave	VERB
ftr-307	318	18	much	much	ADV
ftr-307	318	19	up	up	ADP
ftr-307	318	20	to	to	ADP
ftr-307	318	21	courts	court	NOUN
ftr-307	318	22	.	.	PUNCT
ftr-307	319	1	as	as	SCONJ
ftr-307	319	2	the	the	DET
ftr-307	319	3	courts	court	NOUN
ftr-307	319	4	have	have	AUX
ftr-307	319	5	struggled	struggle	VERB
ftr-307	319	6	with	with	ADP
ftr-307	319	7	interpreting	interpret	VERB
ftr-307	319	8	the	the	DET
ftr-307	319	9	scope	scope	NOUN
ftr-307	319	10	of	of	ADP
ftr-307	319	11	the	the	DET
ftr-307	319	12	modified	modify	VERB
ftr-307	319	13	exception	exception	NOUN
ftr-307	319	14	,	,	PUNCT
ftr-307	319	15	the	the	DET
ftr-307	319	16	trilogy	trilogy	NOUN
ftr-307	319	17	of	of	ADP
ftr-307	319	18	cases	case	NOUN
ftr-307	319	19	—	—	PUNCT
ftr-307	319	20	burke	burke	NOUN
ftr-307	319	21	,	,	PUNCT
ftr-307	319	22	schleier,61	schleier,61	NOUN
ftr-307	319	23	and	and	CCONJ
ftr-307	319	24	o’gilvie	o’gilvie	PROPN
ftr-307	319	25	—	—	PUNCT
ftr-307	319	26	provide	provide	VERB
ftr-307	319	27	some	some	DET
ftr-307	319	28	guidance	guidance	NOUN
ftr-307	319	29	.	.	PUNCT
ftr-307	320	1	iii	iii	NOUN
ftr-307	320	2	.	.	PUNCT
ftr-307	320	3	confusion	confusion	NOUN
ftr-307	320	4	in	in	ADP
ftr-307	320	5	the	the	DET
ftr-307	320	6	courts	court	NOUN
ftr-307	320	7	:	:	PUNCT
ftr-307	320	8	section	section	NOUN
ftr-307	320	9	104(a)(2	104(a)(2	NUM
ftr-307	320	10	)	)	PUNCT
ftr-307	320	11	in	in	ADP
ftr-307	320	12	action	action	NOUN
ftr-307	320	13	despite	despite	SCONJ
ftr-307	320	14	the	the	DET
ftr-307	320	15	amendments	amendment	NOUN
ftr-307	320	16	to	to	PART
ftr-307	320	17	section	section	VERB
ftr-307	320	18	104(a	104(a	PROPN
ftr-307	320	19	)	)	PUNCT
ftr-307	320	20	,	,	PUNCT
ftr-307	320	21	and	and	CCONJ
ftr-307	320	22	the	the	DET
ftr-307	320	23	guidance	guidance	NOUN
ftr-307	320	24	provided	provide	VERB
ftr-307	320	25	by	by	ADP
ftr-307	320	26	the	the	DET
ftr-307	320	27	cases	case	NOUN
ftr-307	320	28	discussed	discuss	VERB
ftr-307	320	29	above	above	ADP
ftr-307	320	30	,	,	PUNCT
ftr-307	320	31	litigation	litigation	NOUN
ftr-307	320	32	and	and	CCONJ
ftr-307	320	33	uncertainty	uncertainty	NOUN
ftr-307	320	34	persist.62	persist.62	VERB
ftr-307	320	35	58	58	NUM
ftr-307	320	36	.	.	PUNCT
ftr-307	321	1	o’gilvie	o’gilvie	PROPN
ftr-307	321	2	,	,	PUNCT
ftr-307	321	3	519	519	NUM
ftr-307	321	4	u.s	u.s	PROPN
ftr-307	321	5	.	.	PROPN
ftr-307	321	6	at	at	ADP
ftr-307	321	7	82	82	NUM
ftr-307	321	8	.	.	PUNCT
ftr-307	321	9	59	59	NUM
ftr-307	321	10	.	.	PUNCT
ftr-307	322	1	i	i	PRON
ftr-307	322	2	d.	d.	PROPN
ftr-307	322	3	at	at	ADP
ftr-307	322	4	83	83	NUM
ftr-307	322	5	.	.	PUNCT
ftr-307	322	6	60	60	NUM
ftr-307	322	7	.	.	PUNCT
ftr-307	323	1	i	i	PRON
ftr-307	323	2	d.	d.	PROPN
ftr-307	323	3	61	61	NUM
ftr-307	323	4	.	.	PUNCT
ftr-307	324	1	the	the	DET
ftr-307	324	2	two	two	NUM
ftr-307	324	3	-	-	PUNCT
ftr-307	324	4	part	part	NOUN
ftr-307	324	5	schleier	schleier	NOUN
ftr-307	324	6	test	test	NOUN
ftr-307	324	7	has	have	AUX
ftr-307	324	8	since	since	ADV
ftr-307	324	9	been	be	AUX
ftr-307	324	10	extended	extend	VERB
ftr-307	324	11	to	to	PART
ftr-307	324	12	apply	apply	VERB
ftr-307	324	13	to	to	ADP
ftr-307	324	14	the	the	DET
ftr-307	324	15	amended	amend	VERB
ftr-307	324	16	version	version	NOUN
ftr-307	324	17	of	of	ADP
ftr-307	324	18	section	section	NOUN
ftr-307	324	19	104	104	NUM
ftr-307	324	20	,	,	PUNCT
ftr-307	324	21	although	although	SCONJ
ftr-307	324	22	the	the	DET
ftr-307	324	23	second	second	ADJ
ftr-307	324	24	prong	prong	NOUN
ftr-307	324	25	now	now	ADV
ftr-307	324	26	requires	require	VERB
ftr-307	324	27	proof	proof	NOUN
ftr-307	324	28	that	that	SCONJ
ftr-307	324	29	the	the	DET
ftr-307	324	30	personal	personal	ADJ
ftr-307	324	31	injuries	injury	NOUN
ftr-307	324	32	or	or	CCONJ
ftr-307	324	33	sickness	sickness	NOUN
ftr-307	324	34	for	for	ADP
ftr-307	324	35	which	which	PRON
ftr-307	324	36	the	the	DET
ftr-307	324	37	damages	damage	NOUN
ftr-307	324	38	were	be	AUX
ftr-307	324	39	received	receive	VERB
ftr-307	324	40	were	be	AUX
ftr-307	324	41	physical	physical	ADJ
ftr-307	324	42	in	in	ADP
ftr-307	324	43	nature	nature	NOUN
ftr-307	324	44	.	.	PUNCT
ftr-307	325	1	see	see	VERB
ftr-307	325	2	,	,	PUNCT
ftr-307	325	3	e.g.	e.g.	ADV
ftr-307	325	4	,	,	PUNCT
ftr-307	325	5	venable	venable	PROPN
ftr-307	325	6	v.	v.	PROPN
ftr-307	325	7	commissioner	commissioner	PROPN
ftr-307	325	8	,	,	PUNCT
ftr-307	325	9	86	86	NUM
ftr-307	325	10	t.c.m	t.c.m	NOUN
ftr-307	325	11	.	.	PUNCT
ftr-307	326	1	(	(	PUNCT
ftr-307	326	2	cch	cch	NOUN
ftr-307	326	3	)	)	PUNCT
ftr-307	326	4	254	254	NUM
ftr-307	326	5	,	,	PUNCT
ftr-307	326	6	t.c.m	t.c.m	INTJ
ftr-307	326	7	.	.	PUNCT
ftr-307	327	1	(	(	PUNCT
ftr-307	327	2	ria	ria	PROPN
ftr-307	327	3	)	)	PUNCT
ftr-307	327	4	¶	¶	PROPN
ftr-307	327	5	2003	2003	NUM
ftr-307	327	6	-	-	SYM
ftr-307	327	7	240	240	NUM
ftr-307	327	8	(	(	PUNCT
ftr-307	327	9	2003	2003	NUM
ftr-307	327	10	)	)	PUNCT
ftr-307	327	11	,	,	PUNCT
ftr-307	327	12	(	(	PUNCT
ftr-307	327	13	citing	cite	VERB
ftr-307	327	14	relevant	relevant	ADJ
ftr-307	327	15	cases	case	NOUN
ftr-307	327	16	)	)	PUNCT
ftr-307	327	17	and	and	CCONJ
ftr-307	327	18	cases	case	NOUN
ftr-307	327	19	cited	cite	VERB
ftr-307	327	20	therein	therein	ADV
ftr-307	327	21	;	;	PUNCT
ftr-307	327	22	oyelola	oyelola	PROPN
ftr-307	327	23	v.	v.	PROPN
ftr-307	327	24	commissioner	commissioner	PROPN
ftr-307	327	25	,	,	PUNCT
ftr-307	327	26	t.c	t.c	PROPN
ftr-307	327	27	.	.	PROPN
ftr-307	327	28	summ	summ	PROPN
ftr-307	327	29	.	.	PUNCT
ftr-307	328	1	op	op	NOUN
ftr-307	328	2	.	.	PUNCT
ftr-307	329	1	2004	2004	NUM
ftr-307	329	2	-	-	SYM
ftr-307	329	3	28	28	NUM
ftr-307	329	4	,	,	PUNCT
ftr-307	329	5	9	9	NUM
ftr-307	329	6	(	(	PUNCT
ftr-307	329	7	mar	mar	PROPN
ftr-307	329	8	.	.	PROPN
ftr-307	329	9	12	12	NUM
ftr-307	329	10	,	,	PUNCT
ftr-307	329	11	2004	2004	NUM
ftr-307	329	12	)	)	PUNCT
ftr-307	329	13	.	.	PUNCT
ftr-307	330	1	62	62	NUM
ftr-307	330	2	.	.	PUNCT
ftr-307	331	1	this	this	PRON
ftr-307	331	2	uncertainly	uncertainly	ADV
ftr-307	331	3	is	be	AUX
ftr-307	331	4	not	not	PART
ftr-307	331	5	surprising	surprising	ADJ
ftr-307	331	6	,	,	PUNCT
ftr-307	331	7	given	give	VERB
ftr-307	331	8	congress	congress	PROPN
ftr-307	331	9	’s	’s	PART
ftr-307	331	10	“	"	PUNCT
ftr-307	331	11	hedging	hedging	NOUN
ftr-307	331	12	”	"	PUNCT
ftr-307	331	13	on	on	ADP
ftr-307	331	14	several	several	ADJ
ftr-307	331	15	important	important	ADJ
ftr-307	331	16	aspects	aspect	NOUN
ftr-307	331	17	of	of	ADP
ftr-307	331	18	section	section	NOUN
ftr-307	331	19	104(a)(2	104(a)(2	NUM
ftr-307	331	20	)	)	PUNCT
ftr-307	331	21	.	.	PUNCT
ftr-307	332	1	see	see	VERB
ftr-307	332	2	hobbs	hobbs	PROPN
ftr-307	332	3	,	,	PUNCT
ftr-307	332	4	congress	congress	PROPN
ftr-307	332	5	gets	get	VERB
ftr-307	332	6	physical	physical	ADJ
ftr-307	332	7	,	,	PUNCT
ftr-307	332	8	supra	supra	ADJ
ftr-307	332	9	note	note	NOUN
ftr-307	332	10	43	43	NUM
ftr-307	332	11	,	,	PUNCT
ftr-307	332	12	at	at	ADP
ftr-307	332	13	83	83	NUM
ftr-307	332	14	(	(	PUNCT
ftr-307	332	15	complaining	complain	VERB
ftr-307	332	16	that	that	SCONJ
ftr-307	332	17	“	"	PUNCT
ftr-307	332	18	the	the	DET
ftr-307	332	19	new	new	ADJ
ftr-307	332	20	provision	provision	NOUN
ftr-307	332	21	raises	raise	VERB
ftr-307	332	22	both	both	DET
ftr-307	332	23	interpretive	interpretive	ADJ
ftr-307	332	24	and	and	CCONJ
ftr-307	332	25	theoretical	theoretical	ADJ
ftr-307	332	26	questions	question	NOUN
ftr-307	332	27	”	"	PUNCT
ftr-307	332	28	such	such	ADJ
ftr-307	332	29	as	as	ADP
ftr-307	332	30	how	how	SCONJ
ftr-307	332	31	to	to	PART
ftr-307	332	32	draw	draw	VERB
ftr-307	332	33	the	the	DET
ftr-307	332	34	line	line	NOUN
ftr-307	332	35	between	between	ADP
ftr-307	332	36	physical	physical	ADJ
ftr-307	332	37	and	and	CCONJ
ftr-307	332	38	nonphysical	nonphysical	ADJ
ftr-307	332	39	,	,	PUNCT
ftr-307	332	40	and	and	CCONJ
ftr-307	332	41	what	what	PRON
ftr-307	332	42	to	to	PART
ftr-307	332	43	do	do	VERB
ftr-307	332	44	with	with	ADP
ftr-307	332	45	mixed	mixed	ADJ
ftr-307	332	46	awards	award	NOUN
ftr-307	332	47	)	)	PUNCT
ftr-307	332	48	.	.	PUNCT
ftr-307	333	1	as	as	SCONJ
ftr-307	333	2	will	will	AUX
ftr-307	333	3	be	be	AUX
ftr-307	333	4	shown	show	VERB
ftr-307	333	5	below	below	ADP
ftr-307	333	6	,	,	PUNCT
ftr-307	333	7	the	the	DET
ftr-307	333	8	litigation	litigation	NOUN
ftr-307	333	9	following	follow	VERB
ftr-307	333	10	section	section	NOUN
ftr-307	333	11	104(a)(2	104(a)(2	NUM
ftr-307	333	12	)	)	PUNCT
ftr-307	333	13	proves	prove	VERB
ftr-307	333	14	professor	professor	NOUN
ftr-307	333	15	hobbs	hobbs	PROPN
ftr-307	333	16	prescient	prescient	PROPN
ftr-307	333	17	.	.	PUNCT
ftr-307	334	1	this	this	DET
ftr-307	334	2	confusion	confusion	NOUN
ftr-307	334	3	is	be	AUX
ftr-307	334	4	not	not	PART
ftr-307	334	5	new	new	ADJ
ftr-307	334	6	,	,	PUNCT
ftr-307	334	7	and	and	CCONJ
ftr-307	334	8	i	i	PRON
ftr-307	334	9	am	be	AUX
ftr-307	334	10	certainly	certainly	ADV
ftr-307	334	11	not	not	PART
ftr-307	334	12	the	the	DET
ftr-307	334	13	first	first	ADJ
ftr-307	334	14	scholar	scholar	NOUN
ftr-307	334	15	to	to	PART
ftr-307	334	16	recognize	recognize	VERB
ftr-307	334	17	it	it	PRON
ftr-307	334	18	.	.	PUNCT
ftr-307	335	1	see	see	VERB
ftr-307	335	2	,	,	PUNCT
ftr-307	335	3	e.g.	e.g.	ADV
ftr-307	335	4	,	,	PUNCT
ftr-307	335	5	frank	frank	PROPN
ftr-307	335	6	j.	j.	PROPN
ftr-307	335	7	doti	doti	PROPN
ftr-307	335	8	,	,	PUNCT
ftr-307	335	9	personal	personal	ADJ
ftr-307	335	10	injury	injury	NOUN
ftr-307	335	11	income	income	NOUN
ftr-307	335	12	tax	tax	NOUN
ftr-307	335	13	exclusion	exclusion	NOUN
ftr-307	335	14	:	:	PUNCT
ftr-307	335	15	an	an	DET
ftr-307	335	16	analysis	analysis	NOUN
ftr-307	335	17	and	and	CCONJ
ftr-307	335	18	update	update	NOUN
ftr-307	335	19	,	,	PUNCT
ftr-307	335	20	75	75	NUM
ftr-307	335	21	denv	denv	NOUN
ftr-307	335	22	.	.	PUNCT
ftr-307	336	1	u.	u.	PROPN
ftr-307	336	2	l.	l.	PROPN
ftr-307	336	3	rev	rev	PROPN
ftr-307	336	4	.	.	PROPN
ftr-307	336	5	61	61	NUM
ftr-307	336	6	,	,	PUNCT
ftr-307	336	7	79	79	NUM
ftr-307	336	8	(	(	PUNCT
ftr-307	336	9	1997	1997	NUM
ftr-307	336	10	)	)	PUNCT
ftr-307	336	11	(	(	PUNCT
ftr-307	336	12	“	"	PUNCT
ftr-307	336	13	for	for	ADP
ftr-307	336	14	nearly	nearly	ADV
ftr-307	336	15	eighty	eighty	NUM
ftr-307	336	16	years	year	NOUN
ftr-307	336	17	,	,	PUNCT
ftr-307	336	18	taxpayers	taxpayer	NOUN
ftr-307	336	19	,	,	PUNCT
ftr-307	336	20	their	their	PRON
ftr-307	336	21	advisors	advisor	NOUN
ftr-307	336	22	,	,	PUNCT
ftr-307	336	23	and	and	CCONJ
ftr-307	336	24	the	the	DET
ftr-307	336	25	government	government	NOUN
ftr-307	336	26	have	have	AUX
ftr-307	336	27	wrestled	wrestle	VERB
ftr-307	336	28	with	with	ADP
ftr-307	336	29	the	the	DET
ftr-307	336	30	scope	scope	NOUN
ftr-307	336	31	of	of	ADP
ftr-307	336	32	the	the	DET
ftr-307	336	33	personal	personal	ADJ
ftr-307	336	34	injury	injury	NOUN
ftr-307	336	35	exclusion	exclusion	NOUN
ftr-307	336	36	.	.	PUNCT
ftr-307	336	37	”	"	PUNCT
ftr-307	336	38	)	)	PUNCT
ftr-307	336	39	;	;	PUNCT
ftr-307	337	1	f.	f.	PROPN
ftr-307	337	2	philip	philip	PROPN
ftr-307	337	3	manns	manns	PROPN
ftr-307	337	4	jr	jr	PROPN
ftr-307	337	5	.	.	PROPN
ftr-307	337	6	,	,	PUNCT
ftr-307	337	7	restoring	restore	VERB
ftr-307	337	8	tortiously	tortiously	ADV
ftr-307	337	9	damaged	damage	VERB
ftr-307	337	10	human	human	ADJ
ftr-307	337	11	capital	capital	NOUN
ftr-307	337	12	tax	tax	NOUN
ftr-307	337	13	-	-	PUNCT
ftr-307	337	14	free	free	ADJ
ftr-307	337	15	under	under	ADP
ftr-307	337	16	internal	internal	ADJ
ftr-307	337	17	revenue	revenue	NOUN
ftr-307	337	18	code	code	NOUN
ftr-307	337	19	section	section	NOUN
ftr-307	337	20	104(a)(2	104(a)(2	NOUN
ftr-307	337	21	)	)	PUNCT
ftr-307	337	22	’s	’s	PART
ftr-307	337	23	new	new	ADJ
ftr-307	337	24	physical	physical	ADJ
ftr-307	337	25	injury	injury	NOUN
ftr-307	337	26	requirement	requirement	NOUN
ftr-307	337	27	,	,	PUNCT
ftr-307	337	28	46	46	NUM
ftr-307	337	29	buff	buff	PROPN
ftr-307	337	30	.	.	PUNCT
ftr-307	338	1	l.	l.	PROPN
ftr-307	338	2	rev	rev	PROPN
ftr-307	338	3	.	.	PROPN
ftr-307	338	4	347	347	NUM
ftr-307	338	5	,	,	PUNCT
ftr-307	338	6	351	351	NUM
ftr-307	338	7	(	(	PUNCT
ftr-307	338	8	1998	1998	NUM
ftr-307	338	9	)	)	PUNCT
ftr-307	339	1	[	[	X
ftr-307	339	2	hereinafter	hereinafter	NOUN
ftr-307	339	3	manns	mann	NOUN
ftr-307	339	4	,	,	PUNCT
ftr-307	339	5	restoring	restore	VERB
ftr-307	339	6	human	human	ADJ
ftr-307	339	7	capital	capital	NOUN
ftr-307	339	8	]	]	PUNCT
ftr-307	339	9	(	(	PUNCT
ftr-307	339	10	complaining	complain	VERB
ftr-307	339	11	that	that	SCONJ
ftr-307	339	12	the	the	DET
ftr-307	339	13	section	section	NOUN
ftr-307	339	14	104(a)(2	104(a)(2	NUM
ftr-307	339	15	)	)	PUNCT
ftr-307	339	16	“	"	PUNCT
ftr-307	339	17	cases	case	NOUN
ftr-307	339	18	can	can	AUX
ftr-307	339	19	be	be	AUX
ftr-307	339	20	described	describe	VERB
ftr-307	339	21	only	only	ADV
ftr-307	339	22	in	in	ADP
ftr-307	339	23	an	an	DET
ftr-307	339	24	ad	ad	X
ftr-307	339	25	hoc	hoc	X
ftr-307	339	26	manner	manner	NOUN
ftr-307	339	27	”	"	PUNCT
ftr-307	339	28	)	)	PUNCT
ftr-307	339	29	.	.	PUNCT
ftr-307	340	1	it	it	PRON
ftr-307	340	2	is	be	AUX
ftr-307	340	3	not	not	PART
ftr-307	340	4	only	only	ADV
ftr-307	340	5	academics	academic	NOUN
ftr-307	340	6	who	who	PRON
ftr-307	340	7	raise	raise	VERB
ftr-307	340	8	the	the	DET
ftr-307	340	9	issue	issue	NOUN
ftr-307	340	10	.	.	PUNCT
ftr-307	341	1	the	the	DET
ftr-307	341	2	nta	nta	PROPN
ftr-307	341	3	has	have	AUX
ftr-307	341	4	flagged	flag	VERB
ftr-307	341	5	it	it	PRON
ftr-307	341	6	on	on	ADP
ftr-307	341	7	at	at	ADV
ftr-307	341	8	least	least	ADV
ftr-307	341	9	two	two	NUM
ftr-307	341	10	occasions	occasion	NOUN
ftr-307	341	11	.	.	PUNCT
ftr-307	342	1	2009	2009	NUM
ftr-307	342	2	annual	annual	ADJ
ftr-307	342	3	report	report	NOUN
ftr-307	342	4	,	,	PUNCT
ftr-307	342	5	supra	supra	PROPN
ftr-307	342	6	note	note	NOUN
ftr-307	342	7	4	4	NUM
ftr-307	342	8	,	,	PUNCT
ftr-307	342	9	at	at	ADP
ftr-307	342	10	351–54	351–54	NUM
ftr-307	342	11	;	;	PUNCT
ftr-307	342	12	2008	2008	NUM
ftr-307	342	13	annual	annual	ADJ
ftr-307	342	14	90	90	NUM
ftr-307	342	15	florida	florida	PROPN
ftr-307	342	16	tax	tax	NOUN
ftr-307	342	17	review	review	NOUN
ftr-307	342	18	[	[	X
ftr-307	342	19	vol	vol	NOUN
ftr-307	342	20	.	.	PUNCT
ftr-307	343	1	14:3	14:3	NUM
ftr-307	343	2	this	this	DET
ftr-307	343	3	section	section	NOUN
ftr-307	343	4	focuses	focus	VERB
ftr-307	343	5	on	on	ADP
ftr-307	343	6	significant	significant	ADJ
ftr-307	343	7	problems	problem	NOUN
ftr-307	343	8	revealed	reveal	VERB
ftr-307	343	9	through	through	ADP
ftr-307	343	10	close	close	ADJ
ftr-307	343	11	examination	examination	NOUN
ftr-307	343	12	of	of	ADP
ftr-307	343	13	the	the	DET
ftr-307	343	14	section	section	NOUN
ftr-307	343	15	104(a	104(a	PROPN
ftr-307	343	16	)	)	PUNCT
ftr-307	343	17	cases	case	NOUN
ftr-307	343	18	.	.	PUNCT
ftr-307	344	1	first	first	ADV
ftr-307	344	2	,	,	PUNCT
ftr-307	344	3	a	a	DET
ftr-307	344	4	fundamental	fundamental	ADJ
ftr-307	344	5	definitional	definitional	ADJ
ftr-307	344	6	problem	problem	NOUN
ftr-307	344	7	:	:	PUNCT
ftr-307	344	8	the	the	DET
ftr-307	344	9	understanding	understanding	NOUN
ftr-307	344	10	of	of	ADP
ftr-307	344	11	“	"	PUNCT
ftr-307	344	12	physical	physical	ADJ
ftr-307	344	13	injury	injury	NOUN
ftr-307	344	14	”	"	PUNCT
ftr-307	344	15	in	in	ADP
ftr-307	344	16	the	the	DET
ftr-307	344	17	section	section	NOUN
ftr-307	344	18	104(a	104(a	PROPN
ftr-307	344	19	)	)	PUNCT
ftr-307	344	20	context	context	NOUN
ftr-307	344	21	has	have	VERB
ftr-307	344	22	courts	court	NOUN
ftr-307	344	23	flummoxed	flummox	VERB
ftr-307	344	24	.	.	PUNCT
ftr-307	345	1	second	second	ADJ
ftr-307	345	2	and	and	CCONJ
ftr-307	345	3	closely	closely	ADV
ftr-307	345	4	related	relate	VERB
ftr-307	345	5	,	,	PUNCT
ftr-307	345	6	despite	despite	SCONJ
ftr-307	345	7	the	the	DET
ftr-307	345	8	court	court	NOUN
ftr-307	345	9	’s	’s	PART
ftr-307	345	10	discussion	discussion	NOUN
ftr-307	345	11	in	in	ADP
ftr-307	345	12	o’gilvie	o’gilvie	PROPN
ftr-307	345	13	,	,	PUNCT
ftr-307	345	14	litigants	litigant	NOUN
ftr-307	345	15	and	and	CCONJ
ftr-307	345	16	courts	court	NOUN
ftr-307	345	17	face	face	VERB
ftr-307	345	18	continuing	continue	VERB
ftr-307	345	19	challenges	challenge	NOUN
ftr-307	345	20	applying	apply	VERB
ftr-307	345	21	the	the	DET
ftr-307	345	22	statutory	statutory	ADJ
ftr-307	345	23	language	language	NOUN
ftr-307	345	24	“	"	PUNCT
ftr-307	345	25	on	on	ADP
ftr-307	345	26	account	account	NOUN
ftr-307	345	27	of	of	ADP
ftr-307	345	28	.	.	PUNCT
ftr-307	345	29	”	"	PUNCT
ftr-307	346	1	and	and	CCONJ
ftr-307	346	2	finally	finally	ADV
ftr-307	346	3	,	,	PUNCT
ftr-307	346	4	this	this	DET
ftr-307	346	5	section	section	NOUN
ftr-307	346	6	examines	examine	VERB
ftr-307	346	7	the	the	DET
ftr-307	346	8	differing	differ	VERB
ftr-307	346	9	approaches	approach	NOUN
ftr-307	346	10	the	the	DET
ftr-307	346	11	courts	court	NOUN
ftr-307	346	12	have	have	AUX
ftr-307	346	13	taken	take	VERB
ftr-307	346	14	with	with	ADP
ftr-307	346	15	respect	respect	NOUN
ftr-307	346	16	to	to	ADP
ftr-307	346	17	allocation	allocation	NOUN
ftr-307	346	18	of	of	ADP
ftr-307	346	19	settlement	settlement	NOUN
ftr-307	346	20	proceeds	proceed	NOUN
ftr-307	346	21	.	.	PUNCT
ftr-307	347	1	a.	a.	NOUN
ftr-307	347	2	what	what	PRON
ftr-307	347	3	is	be	AUX
ftr-307	347	4	“	"	PUNCT
ftr-307	347	5	physical	physical	ADJ
ftr-307	347	6	injury	injury	NOUN
ftr-307	347	7	”	"	PUNCT
ftr-307	347	8	for	for	ADP
ftr-307	347	9	section	section	NOUN
ftr-307	347	10	104(a)(2	104(a)(2	NOUN
ftr-307	347	11	)	)	PUNCT
ftr-307	347	12	purposes	purpose	NOUN
ftr-307	347	13	?	?	PUNCT
ftr-307	348	1	congress	congress	PROPN
ftr-307	348	2	has	have	AUX
ftr-307	348	3	decreed	decree	VERB
ftr-307	348	4	,	,	PUNCT
ftr-307	348	5	and	and	CCONJ
ftr-307	348	6	the	the	DET
ftr-307	348	7	courts	court	NOUN
ftr-307	348	8	consistently	consistently	ADV
ftr-307	348	9	hold	hold	VERB
ftr-307	348	10	,	,	PUNCT
ftr-307	348	11	that	that	PRON
ftr-307	348	12	to	to	PART
ftr-307	348	13	be	be	AUX
ftr-307	348	14	excluded	exclude	VERB
ftr-307	348	15	from	from	ADP
ftr-307	348	16	income	income	NOUN
ftr-307	348	17	,	,	PUNCT
ftr-307	348	18	the	the	DET
ftr-307	348	19	settlement	settlement	NOUN
ftr-307	348	20	or	or	CCONJ
ftr-307	348	21	award	award	NOUN
ftr-307	348	22	must	must	AUX
ftr-307	348	23	be	be	AUX
ftr-307	348	24	on	on	ADP
ftr-307	348	25	account	account	NOUN
ftr-307	348	26	of	of	ADP
ftr-307	348	27	a	a	DET
ftr-307	348	28	physical	physical	ADJ
ftr-307	348	29	injury	injury	NOUN
ftr-307	348	30	or	or	CCONJ
ftr-307	348	31	sickness	sickness	NOUN
ftr-307	348	32	.	.	PUNCT
ftr-307	349	1	but	but	CCONJ
ftr-307	349	2	congress	congress	PROPN
ftr-307	349	3	provided	provide	VERB
ftr-307	349	4	no	no	DET
ftr-307	349	5	guidance	guidance	NOUN
ftr-307	349	6	as	as	ADP
ftr-307	349	7	to	to	ADP
ftr-307	349	8	what	what	PRON
ftr-307	349	9	constitutes	constitute	VERB
ftr-307	349	10	a	a	DET
ftr-307	349	11	physical	physical	ADJ
ftr-307	349	12	injury	injury	NOUN
ftr-307	349	13	.	.	PUNCT
ftr-307	350	1	sometimes	sometimes	ADV
ftr-307	350	2	,	,	PUNCT
ftr-307	350	3	the	the	DET
ftr-307	350	4	answer	answer	NOUN
ftr-307	350	5	is	be	AUX
ftr-307	350	6	easy	easy	ADJ
ftr-307	350	7	,	,	PUNCT
ftr-307	350	8	as	as	SCONJ
ftr-307	350	9	it	it	PRON
ftr-307	350	10	was	be	AUX
ftr-307	350	11	for	for	ADP
ftr-307	350	12	example	example	NOUN
ftr-307	350	13	in	in	ADP
ftr-307	350	14	chappell	chappell	PROPN
ftr-307	350	15	v.	v.	ADP
ftr-307	350	16	international	international	ADJ
ftr-307	350	17	steel	steel	NOUN
ftr-307	350	18	group.63	group.63	NOUN
ftr-307	350	19	in	in	ADP
ftr-307	350	20	that	that	DET
ftr-307	350	21	case	case	NOUN
ftr-307	350	22	,	,	PUNCT
ftr-307	350	23	the	the	DET
ftr-307	350	24	taxpayer	taxpayer	NOUN
ftr-307	350	25	suffered	suffer	VERB
ftr-307	350	26	a	a	DET
ftr-307	350	27	low	low	ADJ
ftr-307	350	28	-	-	PUNCT
ftr-307	350	29	back	back	NOUN
ftr-307	350	30	injury	injury	NOUN
ftr-307	350	31	following	follow	VERB
ftr-307	350	32	a	a	DET
ftr-307	350	33	motor	motor	NOUN
ftr-307	350	34	vehicle	vehicle	NOUN
ftr-307	350	35	accident	accident	NOUN
ftr-307	350	36	,	,	PUNCT
ftr-307	350	37	and	and	CCONJ
ftr-307	350	38	through	through	ADP
ftr-307	350	39	settlement	settlement	NOUN
ftr-307	350	40	he	he	PRON
ftr-307	350	41	received	receive	VERB
ftr-307	350	42	compensation	compensation	NOUN
ftr-307	350	43	for	for	ADP
ftr-307	350	44	previously	previously	ADV
ftr-307	350	45	paid	pay	VERB
ftr-307	350	46	medical	medical	ADJ
ftr-307	350	47	bills	bill	NOUN
ftr-307	350	48	,	,	PUNCT
ftr-307	350	49	lost	lose	VERB
ftr-307	350	50	wages	wage	NOUN
ftr-307	350	51	,	,	PUNCT
ftr-307	350	52	and	and	CCONJ
ftr-307	350	53	pain	pain	NOUN
ftr-307	350	54	and	and	CCONJ
ftr-307	350	55	suffering	suffering	NOUN
ftr-307	350	56	as	as	ADV
ftr-307	350	57	well	well	ADV
ftr-307	350	58	as	as	ADP
ftr-307	350	59	future	future	ADJ
ftr-307	350	60	medical	medical	ADJ
ftr-307	350	61	bills	bill	NOUN
ftr-307	350	62	and	and	CCONJ
ftr-307	350	63	pain.64	pain.64	NOUN
ftr-307	350	64	the	the	DET
ftr-307	350	65	court	court	NOUN
ftr-307	350	66	readily	readily	ADV
ftr-307	350	67	held	hold	VERB
ftr-307	350	68	that	that	SCONJ
ftr-307	350	69	this	this	DET
ftr-307	350	70	claim	claim	NOUN
ftr-307	350	71	fit	fit	VERB
ftr-307	350	72	exactly	exactly	ADV
ftr-307	350	73	under	under	ADP
ftr-307	350	74	section	section	NOUN
ftr-307	350	75	104(a)(2	104(a)(2	NUM
ftr-307	350	76	)	)	PUNCT
ftr-307	350	77	as	as	SCONJ
ftr-307	350	78	amplified	amplify	VERB
ftr-307	350	79	by	by	ADP
ftr-307	350	80	schleier	schleier	NOUN
ftr-307	350	81	:	:	PUNCT
ftr-307	350	82	the	the	DET
ftr-307	350	83	underlying	underlying	ADJ
ftr-307	350	84	claim	claim	NOUN
ftr-307	350	85	was	be	AUX
ftr-307	350	86	tort	tort	NOUN
ftr-307	350	87	,	,	PUNCT
ftr-307	350	88	and	and	CCONJ
ftr-307	350	89	further	far	ADV
ftr-307	350	90	,	,	PUNCT
ftr-307	350	91	each	each	DET
ftr-307	350	92	element	element	NOUN
ftr-307	350	93	of	of	ADP
ftr-307	350	94	the	the	DET
ftr-307	350	95	settlement	settlement	NOUN
ftr-307	350	96	was	be	AUX
ftr-307	350	97	awarded	award	VERB
ftr-307	350	98	because	because	SCONJ
ftr-307	350	99	of	of	ADP
ftr-307	350	100	that	that	DET
ftr-307	350	101	physical	physical	ADJ
ftr-307	350	102	injury	injury	NOUN
ftr-307	350	103	,	,	PUNCT
ftr-307	350	104	not	not	PART
ftr-307	350	105	to	to	PART
ftr-307	350	106	punish	punish	VERB
ftr-307	350	107	the	the	DET
ftr-307	350	108	tortfeasor	tortfeasor	NOUN
ftr-307	350	109	or	or	CCONJ
ftr-307	350	110	deter	deter	VERB
ftr-307	350	111	further	far	ADV
ftr-307	350	112	tortious	tortious	ADJ
ftr-307	350	113	conduct.65	conduct.65	ADP
ftr-307	350	114	few	few	ADJ
ftr-307	350	115	reported	report	VERB
ftr-307	350	116	cases	case	NOUN
ftr-307	350	117	are	be	AUX
ftr-307	350	118	as	as	ADV
ftr-307	350	119	easy	easy	ADJ
ftr-307	350	120	as	as	ADP
ftr-307	350	121	chappell	chappell	NOUN
ftr-307	350	122	,	,	PUNCT
ftr-307	350	123	and	and	CCONJ
ftr-307	350	124	courts	court	NOUN
ftr-307	350	125	have	have	AUX
ftr-307	350	126	struggled	struggle	VERB
ftr-307	350	127	at	at	ADP
ftr-307	350	128	the	the	DET
ftr-307	350	129	margins	margin	NOUN
ftr-307	350	130	of	of	ADP
ftr-307	350	131	“	"	PUNCT
ftr-307	350	132	physical	physical	ADJ
ftr-307	350	133	injury	injury	NOUN
ftr-307	350	134	.	.	PUNCT
ftr-307	351	1	”66	”66	NOUN
ftr-307	352	1	some	some	DET
ftr-307	352	2	courts	court	NOUN
ftr-307	352	3	have	have	AUX
ftr-307	352	4	determined	determine	VERB
ftr-307	352	5	that	that	SCONJ
ftr-307	352	6	a	a	DET
ftr-307	352	7	physical	physical	ADJ
ftr-307	352	8	injury	injury	NOUN
ftr-307	352	9	requires	require	VERB
ftr-307	352	10	more	more	ADJ
ftr-307	352	11	than	than	ADP
ftr-307	352	12	a	a	DET
ftr-307	352	13	mere	mere	ADJ
ftr-307	352	14	involvement	involvement	NOUN
ftr-307	352	15	of	of	ADP
ftr-307	352	16	the	the	DET
ftr-307	352	17	taxpayer	taxpayer	NOUN
ftr-307	352	18	’s	’s	PART
ftr-307	352	19	physical	physical	ADJ
ftr-307	352	20	body	body	NOUN
ftr-307	352	21	.	.	PUNCT
ftr-307	353	1	an	an	DET
ftr-307	353	2	interesting	interesting	ADJ
ftr-307	353	3	recent	recent	ADJ
ftr-307	353	4	example	example	NOUN
ftr-307	353	5	is	be	AUX
ftr-307	353	6	the	the	DET
ftr-307	353	7	sixth	sixth	ADJ
ftr-307	353	8	circuit	circuit	NOUN
ftr-307	353	9	report	report	NOUN
ftr-307	353	10	,	,	PUNCT
ftr-307	353	11	supra	supra	PROPN
ftr-307	353	12	note	note	NOUN
ftr-307	353	13	4	4	NUM
ftr-307	353	14	,	,	PUNCT
ftr-307	353	15	at	at	ADP
ftr-307	353	16	471	471	NUM
ftr-307	353	17	(	(	PUNCT
ftr-307	353	18	“	"	PUNCT
ftr-307	353	19	taxation	taxation	NOUN
ftr-307	353	20	of	of	ADP
ftr-307	353	21	damage	damage	NOUN
ftr-307	353	22	awards	award	NOUN
ftr-307	353	23	spurs	spur	VERB
ftr-307	353	24	litigation	litigation	NOUN
ftr-307	353	25	every	every	DET
ftr-307	353	26	year	year	NOUN
ftr-307	353	27	.	.	PUNCT
ftr-307	353	28	”	"	PUNCT
ftr-307	353	29	)	)	PUNCT
ftr-307	353	30	.	.	PUNCT
ftr-307	354	1	63	63	NUM
ftr-307	354	2	.	.	X
ftr-307	354	3	105	105	NUM
ftr-307	354	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-307	354	5	(	(	PUNCT
ftr-307	354	6	ria	ria	PROPN
ftr-307	354	7	)	)	PUNCT
ftr-307	354	8	2010	2010	NUM
ftr-307	354	9	-	-	SYM
ftr-307	354	10	1229	1229	NUM
ftr-307	354	11	,	,	PUNCT
ftr-307	354	12	1230	1230	NUM
ftr-307	354	13	(	(	PUNCT
ftr-307	354	14	n.d	n.d	PROPN
ftr-307	354	15	.	.	PROPN
ftr-307	354	16	ind	ind	PROPN
ftr-307	354	17	.	.	PUNCT
ftr-307	355	1	2010	2010	NUM
ftr-307	355	2	)	)	PUNCT
ftr-307	355	3	(	(	PUNCT
ftr-307	355	4	deeming	deem	VERB
ftr-307	355	5	the	the	DET
ftr-307	355	6	settlement	settlement	NOUN
ftr-307	355	7	was	be	AUX
ftr-307	355	8	excludable	excludable	ADJ
ftr-307	355	9	as	as	SCONJ
ftr-307	355	10	it	it	PRON
ftr-307	355	11	was	be	AUX
ftr-307	355	12	based	base	VERB
ftr-307	355	13	upon	upon	SCONJ
ftr-307	355	14	the	the	DET
ftr-307	355	15	taxpayer	taxpayer	NOUN
ftr-307	355	16	’s	’s	PART
ftr-307	355	17	lower	low	ADJ
ftr-307	355	18	back	back	NOUN
ftr-307	355	19	injury	injury	NOUN
ftr-307	355	20	and	and	CCONJ
ftr-307	355	21	no	no	DET
ftr-307	355	22	relief	relief	NOUN
ftr-307	355	23	was	be	AUX
ftr-307	355	24	sought	seek	VERB
ftr-307	355	25	for	for	ADP
ftr-307	355	26	nonphysical	nonphysical	ADJ
ftr-307	355	27	type	type	NOUN
ftr-307	355	28	)	)	PUNCT
ftr-307	355	29	.	.	PUNCT
ftr-307	356	1	64	64	NUM
ftr-307	356	2	.	.	PUNCT
ftr-307	357	1	i	i	PRON
ftr-307	357	2	d.	d.	PROPN
ftr-307	357	3	65	65	NUM
ftr-307	357	4	.	.	PUNCT
ftr-307	358	1	i	i	PRON
ftr-307	358	2	d.	d.	PROPN
ftr-307	358	3	66	66	NUM
ftr-307	358	4	.	.	PUNCT
ftr-307	359	1	in	in	ADP
ftr-307	359	2	only	only	ADV
ftr-307	359	3	a	a	DET
ftr-307	359	4	few	few	ADJ
ftr-307	359	5	cases	case	NOUN
ftr-307	359	6	have	have	VERB
ftr-307	359	7	the	the	DET
ftr-307	359	8	courts	court	NOUN
ftr-307	359	9	provided	provide	VERB
ftr-307	359	10	a	a	DET
ftr-307	359	11	definite	definite	ADJ
ftr-307	359	12	decision	decision	NOUN
ftr-307	359	13	on	on	ADP
ftr-307	359	14	what	what	PRON
ftr-307	359	15	is	be	AUX
ftr-307	359	16	not	not	PART
ftr-307	359	17	a	a	DET
ftr-307	359	18	physical	physical	ADJ
ftr-307	359	19	injury	injury	NOUN
ftr-307	359	20	in	in	ADP
ftr-307	359	21	a	a	DET
ftr-307	359	22	particular	particular	ADJ
ftr-307	359	23	instance	instance	NOUN
ftr-307	359	24	.	.	PUNCT
ftr-307	360	1	for	for	ADP
ftr-307	360	2	example	example	NOUN
ftr-307	360	3	,	,	PUNCT
ftr-307	360	4	in	in	ADP
ftr-307	360	5	bond	bond	NOUN
ftr-307	360	6	v.	v.	PROPN
ftr-307	360	7	commissioner	commissioner	PROPN
ftr-307	360	8	,	,	PUNCT
ftr-307	360	9	the	the	DET
ftr-307	360	10	tax	tax	NOUN
ftr-307	360	11	court	court	NOUN
ftr-307	360	12	deemed	deem	VERB
ftr-307	360	13	that	that	SCONJ
ftr-307	360	14	depression	depression	NOUN
ftr-307	360	15	is	be	AUX
ftr-307	360	16	not	not	PART
ftr-307	360	17	a	a	DET
ftr-307	360	18	physical	physical	ADJ
ftr-307	360	19	injury	injury	NOUN
ftr-307	360	20	.	.	PUNCT
ftr-307	361	1	90	90	NUM
ftr-307	361	2	t.c.m	t.c.m	NOUN
ftr-307	361	3	.	.	PUNCT
ftr-307	362	1	(	(	PUNCT
ftr-307	362	2	cch	cch	PROPN
ftr-307	362	3	)	)	PUNCT
ftr-307	362	4	445	445	NUM
ftr-307	362	5	,	,	PUNCT
ftr-307	362	6	446	446	NUM
ftr-307	362	7	-	-	SYM
ftr-307	362	8	47	47	NUM
ftr-307	362	9	,	,	PUNCT
ftr-307	362	10	t.c.m	t.c.m	INTJ
ftr-307	362	11	.	.	PUNCT
ftr-307	363	1	(	(	PUNCT
ftr-307	363	2	ria	ria	PROPN
ftr-307	363	3	)	)	PUNCT
ftr-307	363	4	¶	¶	PROPN
ftr-307	363	5	2005	2005	NUM
ftr-307	363	6	-	-	SYM
ftr-307	363	7	25	25	NUM
ftr-307	363	8	at	at	ADP
ftr-307	363	9	1860	1860	NUM
ftr-307	363	10	(	(	PUNCT
ftr-307	363	11	2005	2005	NUM
ftr-307	363	12	)	)	PUNCT
ftr-307	363	13	.	.	PUNCT
ftr-307	364	1	this	this	PRON
ftr-307	364	2	appears	appear	VERB
ftr-307	364	3	to	to	PART
ftr-307	364	4	be	be	AUX
ftr-307	364	5	a	a	DET
ftr-307	364	6	legal	legal	ADJ
ftr-307	364	7	,	,	PUNCT
ftr-307	364	8	not	not	PART
ftr-307	364	9	a	a	DET
ftr-307	364	10	medical	medical	ADJ
ftr-307	364	11	,	,	PUNCT
ftr-307	364	12	conclusion	conclusion	NOUN
ftr-307	364	13	.	.	PUNCT
ftr-307	365	1	in	in	ADP
ftr-307	365	2	wells	wells	PROPN
ftr-307	365	3	v.	v.	PROPN
ftr-307	365	4	commissioner	commissioner	PROPN
ftr-307	365	5	,	,	PUNCT
ftr-307	365	6	the	the	DET
ftr-307	365	7	court	court	NOUN
ftr-307	365	8	rejected	reject	VERB
ftr-307	365	9	a	a	DET
ftr-307	365	10	taxpayer	taxpayer	NOUN
ftr-307	365	11	’s	’s	PART
ftr-307	365	12	argument	argument	NOUN
ftr-307	365	13	that	that	SCONJ
ftr-307	365	14	since	since	SCONJ
ftr-307	365	15	depression	depression	NOUN
ftr-307	365	16	is	be	AUX
ftr-307	365	17	not	not	PART
ftr-307	365	18	specifically	specifically	ADV
ftr-307	365	19	listed	list	VERB
ftr-307	365	20	in	in	ADP
ftr-307	365	21	the	the	DET
ftr-307	365	22	tax	tax	NOUN
ftr-307	365	23	code	code	NOUN
ftr-307	365	24	as	as	ADP
ftr-307	365	25	an	an	DET
ftr-307	365	26	emotional	emotional	ADJ
ftr-307	365	27	injury	injury	NOUN
ftr-307	365	28	damages	damage	NOUN
ftr-307	365	29	awarded	award	VERB
ftr-307	365	30	in	in	ADP
ftr-307	365	31	relation	relation	NOUN
ftr-307	365	32	to	to	ADP
ftr-307	365	33	that	that	DET
ftr-307	365	34	depression	depression	NOUN
ftr-307	365	35	should	should	AUX
ftr-307	365	36	be	be	AUX
ftr-307	365	37	excluded	exclude	VERB
ftr-307	365	38	from	from	ADP
ftr-307	365	39	gross	gross	ADJ
ftr-307	365	40	income	income	NOUN
ftr-307	365	41	.	.	PUNCT
ftr-307	366	1	99	99	NUM
ftr-307	366	2	t.c.m	t.c.m	NOUN
ftr-307	366	3	.	.	PUNCT
ftr-307	367	1	(	(	PUNCT
ftr-307	367	2	cch	cch	PROPN
ftr-307	367	3	)	)	PUNCT
ftr-307	367	4	1032	1032	NUM
ftr-307	367	5	,	,	PUNCT
ftr-307	367	6	1034	1034	NUM
ftr-307	367	7	,	,	PUNCT
ftr-307	367	8	t.c.m	t.c.m	INTJ
ftr-307	367	9	.	.	PUNCT
ftr-307	368	1	(	(	PUNCT
ftr-307	368	2	ria	ria	PROPN
ftr-307	368	3	)	)	PUNCT
ftr-307	368	4	¶	¶	PROPN
ftr-307	368	5	2005	2005	NUM
ftr-307	368	6	-	-	SYM
ftr-307	368	7	5	5	NUM
ftr-307	368	8	at	at	ADP
ftr-307	368	9	47	47	NUM
ftr-307	368	10	(	(	PUNCT
ftr-307	368	11	2010	2010	NUM
ftr-307	368	12	)	)	PUNCT
ftr-307	368	13	.	.	PUNCT
ftr-307	369	1	2013	2013	NUM
ftr-307	369	2	]	]	PUNCT
ftr-307	370	1	taxing	tax	VERB
ftr-307	370	2	anxiety	anxiety	NOUN
ftr-307	370	3	91	91	NUM
ftr-307	370	4	decision	decision	NOUN
ftr-307	370	5	in	in	ADP
ftr-307	370	6	stadnvk	stadnvk	NOUN
ftr-307	370	7	v.	v.	ADP
ftr-307	370	8	commissioner,67	commissioner,67	NOUN
ftr-307	370	9	in	in	ADP
ftr-307	370	10	which	which	PRON
ftr-307	370	11	the	the	DET
ftr-307	370	12	taxpayer	taxpayer	NOUN
ftr-307	370	13	recovered	recover	VERB
ftr-307	370	14	damages	damage	NOUN
ftr-307	370	15	after	after	ADP
ftr-307	370	16	being	be	AUX
ftr-307	370	17	wrongly	wrongly	ADV
ftr-307	370	18	accused	accuse	VERB
ftr-307	370	19	of	of	ADP
ftr-307	370	20	writing	write	VERB
ftr-307	370	21	a	a	DET
ftr-307	370	22	bad	bad	ADJ
ftr-307	370	23	check	check	NOUN
ftr-307	370	24	and	and	CCONJ
ftr-307	370	25	being	be	AUX
ftr-307	370	26	falsely	falsely	ADV
ftr-307	370	27	imprisoned	imprison	VERB
ftr-307	370	28	.	.	PUNCT
ftr-307	371	1	while	while	SCONJ
ftr-307	371	2	the	the	DET
ftr-307	371	3	false	false	ADJ
ftr-307	371	4	imprisonment	imprisonment	NOUN
ftr-307	371	5	certainly	certainly	ADV
ftr-307	371	6	impacted	impact	VERB
ftr-307	371	7	the	the	DET
ftr-307	371	8	taxpayer	taxpayer	NOUN
ftr-307	371	9	’s	’s	PART
ftr-307	371	10	physical	physical	ADJ
ftr-307	371	11	body	body	NOUN
ftr-307	371	12	(	(	PUNCT
ftr-307	371	13	she	she	PRON
ftr-307	371	14	was	be	AUX
ftr-307	371	15	arrested	arrest	VERB
ftr-307	371	16	and	and	CCONJ
ftr-307	371	17	handcuffed	handcuff	VERB
ftr-307	371	18	,	,	PUNCT
ftr-307	371	19	and	and	CCONJ
ftr-307	371	20	confined	confine	VERB
ftr-307	371	21	to	to	ADP
ftr-307	371	22	a	a	DET
ftr-307	371	23	cell	cell	NOUN
ftr-307	371	24	)	)	PUNCT
ftr-307	371	25	,	,	PUNCT
ftr-307	371	26	the	the	DET
ftr-307	371	27	court	court	NOUN
ftr-307	371	28	determined	determine	VERB
ftr-307	371	29	that	that	SCONJ
ftr-307	371	30	the	the	DET
ftr-307	371	31	arrest	arrest	NOUN
ftr-307	371	32	did	do	AUX
ftr-307	371	33	not	not	PART
ftr-307	371	34	constitute	constitute	VERB
ftr-307	371	35	a	a	DET
ftr-307	371	36	physical	physical	ADJ
ftr-307	371	37	injury	injury	NOUN
ftr-307	371	38	for	for	ADP
ftr-307	371	39	section	section	NOUN
ftr-307	371	40	104(a	104(a	PROPN
ftr-307	371	41	)	)	PUNCT
ftr-307	371	42	purposes	purpose	NOUN
ftr-307	371	43	because	because	SCONJ
ftr-307	371	44	there	there	PRON
ftr-307	371	45	was	be	VERB
ftr-307	371	46	no	no	DET
ftr-307	371	47	causal	causal	ADJ
ftr-307	371	48	connection	connection	NOUN
ftr-307	371	49	between	between	ADP
ftr-307	371	50	the	the	DET
ftr-307	371	51	physicality	physicality	NOUN
ftr-307	371	52	and	and	CCONJ
ftr-307	371	53	the	the	DET
ftr-307	371	54	damages.68	damages.68	NOUN
ftr-307	371	55	similarly	similarly	ADV
ftr-307	371	56	,	,	PUNCT
ftr-307	371	57	in	in	ADP
ftr-307	371	58	shelton	shelton	PROPN
ftr-307	371	59	v.	v.	PROPN
ftr-307	371	60	commissioner	commissioner	PROPN
ftr-307	371	61	,	,	PUNCT
ftr-307	371	62	69	69	NUM
ftr-307	371	63	the	the	DET
ftr-307	371	64	tax	tax	NOUN
ftr-307	371	65	court	court	NOUN
ftr-307	371	66	held	hold	VERB
ftr-307	371	67	a	a	DET
ftr-307	371	68	physical	physical	ADJ
ftr-307	371	69	injury	injury	NOUN
ftr-307	371	70	must	must	AUX
ftr-307	371	71	include	include	VERB
ftr-307	371	72	more	more	ADJ
ftr-307	371	73	than	than	ADP
ftr-307	371	74	an	an	DET
ftr-307	371	75	effect	effect	NOUN
ftr-307	371	76	on	on	ADP
ftr-307	371	77	one	one	NUM
ftr-307	371	78	’s	’s	PART
ftr-307	371	79	physical	physical	ADJ
ftr-307	371	80	body	body	NOUN
ftr-307	371	81	.	.	PUNCT
ftr-307	372	1	in	in	ADP
ftr-307	372	2	shelton	shelton	PROPN
ftr-307	372	3	,	,	PUNCT
ftr-307	372	4	the	the	DET
ftr-307	372	5	taxpayer	taxpayer	NOUN
ftr-307	372	6	argued	argue	VERB
ftr-307	372	7	that	that	SCONJ
ftr-307	372	8	her	her	PRON
ftr-307	372	9	settlement	settlement	NOUN
ftr-307	372	10	ought	ought	AUX
ftr-307	372	11	to	to	PART
ftr-307	372	12	be	be	AUX
ftr-307	372	13	excluded	exclude	VERB
ftr-307	372	14	from	from	ADP
ftr-307	372	15	gross	gross	ADJ
ftr-307	372	16	income	income	NOUN
ftr-307	372	17	since	since	SCONJ
ftr-307	372	18	“	"	PUNCT
ftr-307	372	19	after	after	ADP
ftr-307	372	20	being	be	AUX
ftr-307	372	21	harassed	harass	VERB
ftr-307	372	22	she	she	PRON
ftr-307	372	23	was	be	AUX
ftr-307	372	24	not	not	PART
ftr-307	372	25	the	the	DET
ftr-307	372	26	same	same	ADJ
ftr-307	372	27	person	person	NOUN
ftr-307	372	28	physically	physically	ADV
ftr-307	372	29	.	.	PUNCT
ftr-307	372	30	”70	”70	PUNCT
ftr-307	373	1	although	although	SCONJ
ftr-307	373	2	current	current	ADJ
ftr-307	373	3	brain	brain	NOUN
ftr-307	373	4	science	science	NOUN
ftr-307	373	5	suggests	suggest	VERB
ftr-307	373	6	she	she	PRON
ftr-307	373	7	might	might	AUX
ftr-307	373	8	well	well	ADV
ftr-307	373	9	be	be	AUX
ftr-307	373	10	correct,71	correct,71	VERB
ftr-307	373	11	the	the	DET
ftr-307	373	12	court	court	NOUN
ftr-307	373	13	rejected	reject	VERB
ftr-307	373	14	this	this	DET
ftr-307	373	15	argument.72	argument.72	NOUN
ftr-307	373	16	even	even	ADV
ftr-307	373	17	taxpayers	taxpayer	NOUN
ftr-307	373	18	who	who	PRON
ftr-307	373	19	show	show	VERB
ftr-307	373	20	manifest	manifest	ADJ
ftr-307	373	21	physical	physical	ADJ
ftr-307	373	22	injury	injury	NOUN
ftr-307	373	23	,	,	PUNCT
ftr-307	373	24	such	such	ADJ
ftr-307	373	25	as	as	ADP
ftr-307	373	26	bruising	bruise	VERB
ftr-307	373	27	,	,	PUNCT
ftr-307	373	28	do	do	AUX
ftr-307	373	29	not	not	PART
ftr-307	373	30	always	always	ADV
ftr-307	373	31	succeed	succeed	VERB
ftr-307	373	32	in	in	ADP
ftr-307	373	33	excluding	exclude	VERB
ftr-307	373	34	damages	damage	NOUN
ftr-307	373	35	.	.	PUNCT
ftr-307	374	1	in	in	ADP
ftr-307	374	2	some	some	DET
ftr-307	374	3	cases	case	NOUN
ftr-307	374	4	,	,	PUNCT
ftr-307	374	5	the	the	DET
ftr-307	374	6	courts	court	NOUN
ftr-307	374	7	dismiss	dismiss	VERB
ftr-307	374	8	minor	minor	ADJ
ftr-307	374	9	physical	physical	ADJ
ftr-307	374	10	injuries	injury	NOUN
ftr-307	374	11	,	,	PUNCT
ftr-307	374	12	implicitly	implicitly	ADV
ftr-307	374	13	holding	hold	VERB
ftr-307	374	14	that	that	SCONJ
ftr-307	374	15	“	"	PUNCT
ftr-307	374	16	physical	physical	ADJ
ftr-307	374	17	injury	injury	NOUN
ftr-307	374	18	”	"	PUNCT
ftr-307	374	19	has	have	VERB
ftr-307	374	20	an	an	DET
ftr-307	374	21	unwritten	unwritten	ADJ
ftr-307	374	22	requirement	requirement	NOUN
ftr-307	374	23	that	that	SCONJ
ftr-307	374	24	the	the	DET
ftr-307	374	25	injury	injury	NOUN
ftr-307	374	26	be	be	AUX
ftr-307	374	27	major	major	ADJ
ftr-307	374	28	or	or	CCONJ
ftr-307	374	29	significant	significant	ADJ
ftr-307	374	30	.	.	PUNCT
ftr-307	375	1	in	in	ADP
ftr-307	375	2	hansen	hansen	PROPN
ftr-307	375	3	v.	v.	ADP
ftr-307	375	4	commissioner,73	commissioner,73	NOUN
ftr-307	375	5	for	for	ADP
ftr-307	375	6	example	example	NOUN
ftr-307	375	7	,	,	PUNCT
ftr-307	375	8	the	the	DET
ftr-307	375	9	tax	tax	NOUN
ftr-307	375	10	court	court	NOUN
ftr-307	375	11	held	hold	VERB
ftr-307	375	12	that	that	SCONJ
ftr-307	375	13	a	a	DET
ftr-307	375	14	taxpayer	taxpayer	NOUN
ftr-307	375	15	who	who	PRON
ftr-307	375	16	recovered	recover	VERB
ftr-307	375	17	damages	damage	NOUN
ftr-307	375	18	after	after	ADP
ftr-307	375	19	being	be	AUX
ftr-307	375	20	physically	physically	ADV
ftr-307	375	21	assaulted	assault	VERB
ftr-307	375	22	twice	twice	ADV
ftr-307	375	23	by	by	ADP
ftr-307	375	24	his	his	PRON
ftr-307	375	25	supervisor	supervisor	NOUN
ftr-307	375	26	did	do	AUX
ftr-307	375	27	not	not	PART
ftr-307	375	28	qualify	qualify	VERB
ftr-307	375	29	for	for	ADP
ftr-307	375	30	the	the	DET
ftr-307	375	31	exclusion	exclusion	NOUN
ftr-307	375	32	.	.	PUNCT
ftr-307	376	1	in	in	ADP
ftr-307	376	2	the	the	DET
ftr-307	376	3	first	first	ADJ
ftr-307	376	4	assault	assault	NOUN
ftr-307	376	5	,	,	PUNCT
ftr-307	376	6	the	the	DET
ftr-307	376	7	supervisor	supervisor	NOUN
ftr-307	376	8	pushed	push	VERB
ftr-307	376	9	the	the	DET
ftr-307	376	10	taxpayer	taxpayer	NOUN
ftr-307	376	11	,	,	PUNCT
ftr-307	376	12	a	a	DET
ftr-307	376	13	mineworker	mineworker	NOUN
ftr-307	376	14	,	,	PUNCT
ftr-307	376	15	to	to	ADP
ftr-307	376	16	the	the	DET
ftr-307	376	17	ground	ground	NOUN
ftr-307	376	18	,	,	PUNCT
ftr-307	376	19	and	and	CCONJ
ftr-307	376	20	then	then	ADV
ftr-307	376	21	rubbed	rub	VERB
ftr-307	376	22	the	the	DET
ftr-307	376	23	taxpayer	taxpayer	NOUN
ftr-307	376	24	’s	’s	PART
ftr-307	376	25	67	67	NUM
ftr-307	376	26	.	.	PUNCT
ftr-307	377	1	367	367	NUM
ftr-307	377	2	f.	f.	PROPN
ftr-307	377	3	app’x	app’x	PROPN
ftr-307	377	4	586	586	NUM
ftr-307	377	5	,	,	PUNCT
ftr-307	377	6	587–89	587–89	NUM
ftr-307	377	7	(	(	PUNCT
ftr-307	377	8	6th	6th	ADJ
ftr-307	377	9	cir	cir	NOUN
ftr-307	377	10	.	.	PUNCT
ftr-307	377	11	2010	2010	NUM
ftr-307	377	12	)	)	PUNCT
ftr-307	377	13	.	.	PUNCT
ftr-307	378	1	68	68	NUM
ftr-307	378	2	.	.	PUNCT
ftr-307	379	1	i	i	PRON
ftr-307	379	2	d.	d.	PROPN
ftr-307	379	3	at	at	ADP
ftr-307	379	4	594	594	NUM
ftr-307	379	5	.	.	PUNCT
ftr-307	380	1	69	69	NUM
ftr-307	380	2	.	.	PUNCT
ftr-307	381	1	97	97	NUM
ftr-307	381	2	t.c.m	t.c.m	NOUN
ftr-307	381	3	.	.	PUNCT
ftr-307	382	1	(	(	PUNCT
ftr-307	382	2	cch	cch	NOUN
ftr-307	382	3	)	)	PUNCT
ftr-307	382	4	1592	1592	NUM
ftr-307	382	5	,	,	PUNCT
ftr-307	382	6	1593	1593	NUM
ftr-307	382	7	-	-	SYM
ftr-307	382	8	94	94	NUM
ftr-307	382	9	,	,	PUNCT
ftr-307	382	10	t.c.m	t.c.m	INTJ
ftr-307	382	11	.	.	PUNCT
ftr-307	383	1	(	(	PUNCT
ftr-307	383	2	ria	ria	PROPN
ftr-307	383	3	)	)	PUNCT
ftr-307	383	4	¶	¶	PROPN
ftr-307	383	5	2009	2009	NUM
ftr-307	383	6	-	-	SYM
ftr-307	383	7	116	116	NUM
ftr-307	383	8	at	at	ADP
ftr-307	383	9	849	849	NUM
ftr-307	383	10	(	(	PUNCT
ftr-307	383	11	2009	2009	NUM
ftr-307	383	12	)	)	PUNCT
ftr-307	383	13	.	.	PUNCT
ftr-307	384	1	70	70	NUM
ftr-307	384	2	.	.	X
ftr-307	384	3	97	97	NUM
ftr-307	384	4	t.c.m	t.c.m	NOUN
ftr-307	384	5	.	.	PUNCT
ftr-307	385	1	(	(	PUNCT
ftr-307	385	2	cch	cch	NOUN
ftr-307	385	3	)	)	PUNCT
ftr-307	385	4	at	at	ADP
ftr-307	385	5	1594	1594	NUM
ftr-307	385	6	,	,	PUNCT
ftr-307	385	7	t.c.m	t.c.m	NOUN
ftr-307	385	8	(	(	PUNCT
ftr-307	385	9	ria	ria	PROPN
ftr-307	385	10	)	)	PUNCT
ftr-307	385	11	¶	¶	PROPN
ftr-307	385	12	2009	2009	NUM
ftr-307	385	13	-	-	SYM
ftr-307	385	14	116	116	NUM
ftr-307	385	15	at	at	ADP
ftr-307	385	16	849	849	NUM
ftr-307	385	17	.	.	PUNCT
ftr-307	385	18	71	71	NUM
ftr-307	385	19	.	.	PUNCT
ftr-307	386	1	diane	diane	PROPN
ftr-307	386	2	ackerman	ackerman	PROPN
ftr-307	386	3	,	,	PUNCT
ftr-307	386	4	the	the	DET
ftr-307	386	5	brain	brain	NOUN
ftr-307	386	6	on	on	ADP
ftr-307	386	7	love	love	NOUN
ftr-307	386	8	,	,	PUNCT
ftr-307	386	9	new	new	PROPN
ftr-307	386	10	york	york	PROPN
ftr-307	386	11	times	times	PROPN
ftr-307	386	12	opinionator	opinionator	NOUN
ftr-307	386	13	(	(	PUNCT
ftr-307	386	14	march	march	PROPN
ftr-307	386	15	24	24	NUM
ftr-307	386	16	,	,	PUNCT
ftr-307	386	17	2012	2012	NUM
ftr-307	386	18	,	,	PUNCT
ftr-307	386	19	4:28	4:28	NUM
ftr-307	386	20	pm	pm	NOUN
ftr-307	386	21	)	)	PUNCT
ftr-307	386	22	,	,	PUNCT
ftr-307	386	23	http://opinionator.blogs.nytimes.com/2012/03/24/thebrain-on-love/	http://opinionator.blogs.nytimes.com/2012/03/24/thebrain-on-love/	PROPN
ftr-307	386	24	(	(	PUNCT
ftr-307	386	25	noting	note	VERB
ftr-307	386	26	that	that	SCONJ
ftr-307	386	27	imaging	image	VERB
ftr-307	386	28	studies	study	NOUN
ftr-307	386	29	of	of	ADP
ftr-307	386	30	brains	brain	NOUN
ftr-307	386	31	done	do	VERB
ftr-307	386	32	by	by	ADP
ftr-307	386	33	ucla	ucla	NOUN
ftr-307	386	34	neuroscientist	neuroscientist	NOUN
ftr-307	386	35	naomi	naomi	PROPN
ftr-307	386	36	eisenberg	eisenberg	PROPN
ftr-307	386	37	show	show	VERB
ftr-307	386	38	that	that	SCONJ
ftr-307	386	39	the	the	DET
ftr-307	386	40	same	same	ADJ
ftr-307	386	41	areas	area	NOUN
ftr-307	386	42	of	of	ADP
ftr-307	386	43	the	the	DET
ftr-307	386	44	brain	brain	NOUN
ftr-307	386	45	that	that	PRON
ftr-307	386	46	register	register	VERB
ftr-307	386	47	physical	physical	ADJ
ftr-307	386	48	pain	pain	NOUN
ftr-307	386	49	are	be	AUX
ftr-307	386	50	active	active	ADJ
ftr-307	386	51	when	when	SCONJ
ftr-307	386	52	someone	someone	PRON
ftr-307	386	53	feels	feels	AUX
ftr-307	386	54	socially	socially	ADV
ftr-307	386	55	rejected	reject	VERB
ftr-307	386	56	,	,	PUNCT
ftr-307	386	57	and	and	CCONJ
ftr-307	386	58	the	the	DET
ftr-307	386	59	same	same	ADJ
ftr-307	386	60	area	area	NOUN
ftr-307	386	61	of	of	ADP
ftr-307	386	62	the	the	DET
ftr-307	386	63	brain	brain	NOUN
ftr-307	386	64	registers	register	NOUN
ftr-307	386	65	both	both	CCONJ
ftr-307	386	66	rejection	rejection	NOUN
ftr-307	386	67	and	and	CCONJ
ftr-307	386	68	physical	physical	ADJ
ftr-307	386	69	assault	assault	NOUN
ftr-307	386	70	.	.	PUNCT
ftr-307	387	1	ackerman	ackerman	PROPN
ftr-307	387	2	continues	continue	VERB
ftr-307	387	3	,	,	PUNCT
ftr-307	387	4	“	"	PUNCT
ftr-307	387	5	that	that	PRON
ftr-307	387	6	’s	’	VERB
ftr-307	387	7	why	why	SCONJ
ftr-307	387	8	being	be	AUX
ftr-307	387	9	spurned	spurn	VERB
ftr-307	387	10	by	by	ADP
ftr-307	387	11	a	a	DET
ftr-307	387	12	lover	lover	NOUN
ftr-307	387	13	hurts	hurt	VERB
ftr-307	387	14	all	all	ADV
ftr-307	387	15	over	over	ADP
ftr-307	387	16	the	the	DET
ftr-307	387	17	body	body	NOUN
ftr-307	387	18	,	,	PUNCT
ftr-307	387	19	but	but	CCONJ
ftr-307	387	20	in	in	ADP
ftr-307	387	21	no	no	DET
ftr-307	387	22	place	place	NOUN
ftr-307	387	23	you	you	PRON
ftr-307	387	24	can	can	AUX
ftr-307	387	25	point	point	VERB
ftr-307	387	26	to	to	ADP
ftr-307	387	27	.	.	PUNCT
ftr-307	388	1	or	or	CCONJ
ftr-307	388	2	rather	rather	ADV
ftr-307	388	3	,	,	PUNCT
ftr-307	388	4	you	you	PRON
ftr-307	388	5	’d	’d	NOUN
ftr-307	388	6	need	need	VERB
ftr-307	388	7	to	to	PART
ftr-307	388	8	point	point	VERB
ftr-307	388	9	to	to	ADP
ftr-307	388	10	the	the	DET
ftr-307	388	11	dorsal	dorsal	NOUN
ftr-307	388	12	anterior	anterior	NOUN
ftr-307	388	13	cingulated	cingulate	VERB
ftr-307	388	14	cortex	cortex	NOUN
ftr-307	388	15	in	in	ADP
ftr-307	388	16	the	the	DET
ftr-307	388	17	brain	brain	NOUN
ftr-307	388	18	,	,	PUNCT
ftr-307	388	19	the	the	DET
ftr-307	388	20	front	front	NOUN
ftr-307	388	21	of	of	ADP
ftr-307	388	22	a	a	DET
ftr-307	388	23	collar	collar	NOUN
ftr-307	388	24	wrapped	wrap	VERB
ftr-307	388	25	around	around	ADP
ftr-307	388	26	the	the	DET
ftr-307	388	27	corpus	corpus	NOUN
ftr-307	388	28	callosum	callosum	NOUN
ftr-307	388	29	,	,	PUNCT
ftr-307	388	30	the	the	DET
ftr-307	388	31	bundle	bundle	NOUN
ftr-307	388	32	of	of	ADP
ftr-307	388	33	nerve	nerve	NOUN
ftr-307	388	34	fibers	fiber	NOUN
ftr-307	388	35	zinging	zinge	VERB
ftr-307	388	36	messages	message	NOUN
ftr-307	388	37	between	between	ADP
ftr-307	388	38	the	the	DET
ftr-307	388	39	hemispheres	hemisphere	NOUN
ftr-307	388	40	that	that	PRON
ftr-307	388	41	register	register	VERB
ftr-307	388	42	both	both	DET
ftr-307	388	43	rejection	rejection	NOUN
ftr-307	388	44	and	and	CCONJ
ftr-307	388	45	physical	physical	ADJ
ftr-307	388	46	assault	assault	NOUN
ftr-307	388	47	.	.	PUNCT
ftr-307	388	48	”	"	PUNCT
ftr-307	388	49	)	)	PUNCT
ftr-307	388	50	.	.	PUNCT
ftr-307	389	1	see	see	VERB
ftr-307	389	2	also	also	ADV
ftr-307	389	3	david	david	PROPN
ftr-307	389	4	depianto	depianto	PROPN
ftr-307	389	5	,	,	PUNCT
ftr-307	389	6	the	the	DET
ftr-307	389	7	hedonic	hedonic	ADJ
ftr-307	389	8	impact	impact	NOUN
ftr-307	389	9	of	of	ADP
ftr-307	389	10	“	"	PUNCT
ftr-307	389	11	stand	stand	VERB
ftr-307	389	12	-	-	PUNCT
ftr-307	389	13	alone	alone	ADV
ftr-307	389	14	”	"	PUNCT
ftr-307	389	15	emotional	emotional	ADJ
ftr-307	389	16	harms	harm	NOUN
ftr-307	389	17	—	—	PUNCT
ftr-307	389	18	an	an	DET
ftr-307	389	19	analysis	analysis	NOUN
ftr-307	389	20	of	of	ADP
ftr-307	389	21	survey	survey	NOUN
ftr-307	389	22	data	datum	NOUN
ftr-307	389	23	,	,	PUNCT
ftr-307	389	24	36	36	NUM
ftr-307	389	25	law	law	NOUN
ftr-307	389	26	&	&	CCONJ
ftr-307	389	27	psychol	psychol	PROPN
ftr-307	389	28	.	.	PUNCT
ftr-307	390	1	rev	rev	PROPN
ftr-307	390	2	.	.	PROPN
ftr-307	390	3	115	115	NUM
ftr-307	390	4	,	,	PUNCT
ftr-307	390	5	117	117	NUM
ftr-307	390	6	(	(	PUNCT
ftr-307	390	7	2012	2012	NUM
ftr-307	390	8	)	)	PUNCT
ftr-307	391	1	[	[	X
ftr-307	391	2	hereinafter	hereinafter	NOUN
ftr-307	391	3	depianto	depianto	NOUN
ftr-307	391	4	,	,	PUNCT
ftr-307	391	5	the	the	DET
ftr-307	391	6	hedonic	hedonic	ADJ
ftr-307	391	7	impact	impact	NOUN
ftr-307	391	8	]	]	PUNCT
ftr-307	391	9	(	(	PUNCT
ftr-307	391	10	noting	note	VERB
ftr-307	391	11	that	that	SCONJ
ftr-307	391	12	“	"	PUNCT
ftr-307	391	13	this	this	DET
ftr-307	391	14	negative	negative	ADJ
ftr-307	391	15	view	view	NOUN
ftr-307	391	16	of	of	ADP
ftr-307	391	17	‘	'	PUNCT
ftr-307	391	18	mental	mental	ADJ
ftr-307	391	19	’	'	PUNCT
ftr-307	391	20	and	and	CCONJ
ftr-307	391	21	‘	'	PUNCT
ftr-307	391	22	emotional	emotional	ADJ
ftr-307	391	23	’	'	PUNCT
ftr-307	391	24	health	health	NOUN
ftr-307	391	25	—	—	PUNCT
ftr-307	391	26	which	which	PRON
ftr-307	391	27	covers	cover	VERB
ftr-307	391	28	anxiety	anxiety	NOUN
ftr-307	391	29	,	,	PUNCT
ftr-307	391	30	inability	inability	NOUN
ftr-307	391	31	to	to	PART
ftr-307	391	32	concentrate	concentrate	VERB
ftr-307	391	33	,	,	PUNCT
ftr-307	391	34	depression	depression	NOUN
ftr-307	391	35	,	,	PUNCT
ftr-307	391	36	anguish	anguish	NOUN
ftr-307	391	37	,	,	PUNCT
ftr-307	391	38	grief	grief	NOUN
ftr-307	391	39	,	,	PUNCT
ftr-307	391	40	psychosis	psychosis	NOUN
ftr-307	391	41	,	,	PUNCT
ftr-307	391	42	humiliation	humiliation	NOUN
ftr-307	391	43	,	,	PUNCT
ftr-307	391	44	fright	fright	ADJ
ftr-307	391	45	,	,	PUNCT
ftr-307	391	46	shock	shock	NOUN
ftr-307	391	47	and	and	CCONJ
ftr-307	391	48	other	other	ADJ
ftr-307	391	49	negative	negative	ADJ
ftr-307	391	50	emotions	emotion	NOUN
ftr-307	391	51	distinct	distinct	ADJ
ftr-307	391	52	from	from	ADP
ftr-307	391	53	physical	physical	ADJ
ftr-307	391	54	pain	pain	NOUN
ftr-307	391	55	—	—	PUNCT
ftr-307	391	56	is	be	AUX
ftr-307	391	57	a	a	DET
ftr-307	391	58	legal	legal	ADJ
ftr-307	391	59	concept	concept	NOUN
ftr-307	391	60	,	,	PUNCT
ftr-307	391	61	not	not	PART
ftr-307	391	62	a	a	DET
ftr-307	391	63	medical	medical	ADJ
ftr-307	391	64	one	one	NOUN
ftr-307	391	65	”	"	PUNCT
ftr-307	391	66	)	)	PUNCT
ftr-307	391	67	.	.	PUNCT
ftr-307	392	1	72	72	NUM
ftr-307	392	2	.	.	X
ftr-307	393	1	shelton	shelton	PROPN
ftr-307	393	2	,	,	PUNCT
ftr-307	393	3	97	97	NUM
ftr-307	393	4	t.c.m	t.c.m	NOUN
ftr-307	393	5	.	.	PUNCT
ftr-307	394	1	(	(	PUNCT
ftr-307	394	2	cch	cch	NOUN
ftr-307	394	3	)	)	PUNCT
ftr-307	394	4	at	at	ADP
ftr-307	394	5	1594	1594	NUM
ftr-307	394	6	,	,	PUNCT
ftr-307	394	7	t.c.m	t.c.m	NOUN
ftr-307	394	8	(	(	PUNCT
ftr-307	394	9	ria	ria	PROPN
ftr-307	394	10	)	)	PUNCT
ftr-307	394	11	¶	¶	PROPN
ftr-307	394	12	2009	2009	NUM
ftr-307	394	13	-	-	SYM
ftr-307	394	14	116	116	NUM
ftr-307	394	15	at	at	ADP
ftr-307	394	16	849	849	NUM
ftr-307	394	17	.	.	PUNCT
ftr-307	395	1	73	73	NUM
ftr-307	395	2	.	.	PUNCT
ftr-307	395	3	97	97	NUM
ftr-307	395	4	t.c.m	t.c.m	NOUN
ftr-307	395	5	.	.	PUNCT
ftr-307	396	1	(	(	PUNCT
ftr-307	396	2	cch	cch	NOUN
ftr-307	396	3	)	)	PUNCT
ftr-307	396	4	1447	1447	NUM
ftr-307	396	5	,	,	PUNCT
ftr-307	396	6	1450	1450	NUM
ftr-307	396	7	-	-	SYM
ftr-307	396	8	51	51	NUM
ftr-307	396	9	,	,	PUNCT
ftr-307	396	10	t.c.m	t.c.m	INTJ
ftr-307	396	11	.	.	PUNCT
ftr-307	397	1	(	(	PUNCT
ftr-307	397	2	ria	ria	PROPN
ftr-307	397	3	)	)	PUNCT
ftr-307	397	4	¶	¶	PROPN
ftr-307	397	5	2009	2009	NUM
ftr-307	397	6	-	-	SYM
ftr-307	397	7	87	87	NUM
ftr-307	397	8	at	at	ADP
ftr-307	397	9	644–45	644–45	PROPN
ftr-307	397	10	(	(	PUNCT
ftr-307	397	11	2009	2009	NUM
ftr-307	397	12	)	)	PUNCT
ftr-307	397	13	.	.	PUNCT
ftr-307	398	1	92	92	NUM
ftr-307	398	2	florida	florida	PROPN
ftr-307	398	3	tax	tax	NOUN
ftr-307	398	4	review	review	NOUN
ftr-307	398	5	[	[	X
ftr-307	398	6	vol	vol	NOUN
ftr-307	398	7	.	.	PUNCT
ftr-307	399	1	14:3	14:3	NUM
ftr-307	399	2	face	face	NOUN
ftr-307	399	3	in	in	ADP
ftr-307	399	4	the	the	DET
ftr-307	399	5	limestone	limestone	NOUN
ftr-307	399	6	with	with	ADP
ftr-307	399	7	sufficient	sufficient	ADJ
ftr-307	399	8	force	force	NOUN
ftr-307	399	9	to	to	PART
ftr-307	399	10	cause	cause	VERB
ftr-307	399	11	bruising.74	bruising.74	VERB
ftr-307	399	12	on	on	ADP
ftr-307	399	13	a	a	DET
ftr-307	399	14	different	different	ADJ
ftr-307	399	15	date	date	NOUN
ftr-307	399	16	,	,	PUNCT
ftr-307	399	17	the	the	DET
ftr-307	399	18	same	same	ADJ
ftr-307	399	19	supervisor	supervisor	NOUN
ftr-307	399	20	again	again	ADV
ftr-307	399	21	assaulted	assault	VERB
ftr-307	399	22	the	the	DET
ftr-307	399	23	taxpayer	taxpayer	NOUN
ftr-307	399	24	;	;	PUNCT
ftr-307	399	25	this	this	DET
ftr-307	399	26	second	second	ADJ
ftr-307	399	27	assault	assault	NOUN
ftr-307	399	28	resulted	result	VERB
ftr-307	399	29	in	in	ADP
ftr-307	399	30	a	a	DET
ftr-307	399	31	cut	cut	NOUN
ftr-307	399	32	on	on	ADP
ftr-307	399	33	the	the	DET
ftr-307	399	34	taxpayer	taxpayer	NOUN
ftr-307	399	35	’s	’s	PART
ftr-307	399	36	foot.75	foot.75	ADJ
ftr-307	399	37	the	the	DET
ftr-307	399	38	taxpayer	taxpayer	NOUN
ftr-307	399	39	successfully	successfully	ADV
ftr-307	399	40	negotiated	negotiate	VERB
ftr-307	399	41	a	a	DET
ftr-307	399	42	settlement	settlement	NOUN
ftr-307	399	43	after	after	ADP
ftr-307	399	44	suing	sue	VERB
ftr-307	399	45	on	on	ADP
ftr-307	399	46	an	an	DET
ftr-307	399	47	employment	employment	NOUN
ftr-307	399	48	discrimination	discrimination	NOUN
ftr-307	399	49	theory.76	theory.76	PROPN
ftr-307	399	50	despite	despite	SCONJ
ftr-307	399	51	the	the	DET
ftr-307	399	52	undisputed	undisputed	ADJ
ftr-307	399	53	physical	physical	ADJ
ftr-307	399	54	injury	injury	NOUN
ftr-307	399	55	,	,	PUNCT
ftr-307	399	56	the	the	DET
ftr-307	399	57	tax	tax	NOUN
ftr-307	399	58	court	court	NOUN
ftr-307	399	59	held	hold	VERB
ftr-307	399	60	the	the	DET
ftr-307	399	61	settlement	settlement	NOUN
ftr-307	399	62	was	be	AUX
ftr-307	399	63	not	not	PART
ftr-307	399	64	excluded	exclude	VERB
ftr-307	399	65	from	from	ADP
ftr-307	399	66	gross	gross	ADJ
ftr-307	399	67	income	income	NOUN
ftr-307	399	68	because	because	SCONJ
ftr-307	399	69	the	the	DET
ftr-307	399	70	complaint	complaint	NOUN
ftr-307	399	71	and	and	CCONJ
ftr-307	399	72	agreement	agreement	NOUN
ftr-307	399	73	did	do	AUX
ftr-307	399	74	not	not	PART
ftr-307	399	75	specify	specify	VERB
ftr-307	399	76	that	that	SCONJ
ftr-307	399	77	the	the	DET
ftr-307	399	78	settlement	settlement	NOUN
ftr-307	399	79	was	be	AUX
ftr-307	399	80	on	on	ADP
ftr-307	399	81	account	account	NOUN
ftr-307	399	82	of	of	ADP
ftr-307	399	83	the	the	DET
ftr-307	399	84	physical	physical	ADJ
ftr-307	399	85	injuries.77	injuries.77	NOUN
ftr-307	399	86	similarly	similarly	ADV
ftr-307	399	87	,	,	PUNCT
ftr-307	399	88	in	in	ADP
ftr-307	399	89	another	another	DET
ftr-307	399	90	case	case	NOUN
ftr-307	399	91	the	the	DET
ftr-307	399	92	tax	tax	NOUN
ftr-307	399	93	court	court	NOUN
ftr-307	399	94	held	hold	VERB
ftr-307	399	95	that	that	SCONJ
ftr-307	399	96	when	when	SCONJ
ftr-307	399	97	a	a	DET
ftr-307	399	98	supervisor	supervisor	NOUN
ftr-307	399	99	bumped	bump	VERB
ftr-307	399	100	his	his	PRON
ftr-307	399	101	elbow	elbow	NOUN
ftr-307	399	102	into	into	ADP
ftr-307	399	103	the	the	DET
ftr-307	399	104	employee	employee	NOUN
ftr-307	399	105	-	-	PUNCT
ftr-307	399	106	taxpayer	taxpayer	PROPN
ftr-307	399	107	’s	’s	PART
ftr-307	399	108	breast	breast	NOUN
ftr-307	399	109	,	,	PUNCT
ftr-307	399	110	the	the	DET
ftr-307	399	111	resulting	result	VERB
ftr-307	399	112	bruise	bruise	NOUN
ftr-307	399	113	did	do	AUX
ftr-307	399	114	not	not	PART
ftr-307	399	115	constitute	constitute	VERB
ftr-307	399	116	a	a	DET
ftr-307	399	117	physical	physical	ADJ
ftr-307	399	118	injury	injury	NOUN
ftr-307	399	119	for	for	ADP
ftr-307	399	120	section	section	NOUN
ftr-307	399	121	104(a)(2	104(a)(2	NUM
ftr-307	399	122	)	)	PUNCT
ftr-307	399	123	exclusion	exclusion	NOUN
ftr-307	399	124	purposes.78	purposes.78	NOUN
ftr-307	399	125	a	a	DET
ftr-307	399	126	kick	kick	NOUN
ftr-307	399	127	to	to	ADP
ftr-307	399	128	the	the	DET
ftr-307	399	129	groin	groin	NOUN
ftr-307	399	130	,	,	PUNCT
ftr-307	399	131	however	however	ADV
ftr-307	399	132	,	,	PUNCT
ftr-307	399	133	might	might	AUX
ftr-307	399	134	be	be	AUX
ftr-307	399	135	another	another	DET
ftr-307	399	136	story	story	NOUN
ftr-307	399	137	.	.	PUNCT
ftr-307	400	1	in	in	ADP
ftr-307	400	2	an	an	DET
ftr-307	400	3	earlier	early	ADJ
ftr-307	400	4	case	case	NOUN
ftr-307	400	5	,	,	PUNCT
ftr-307	400	6	amos	amos	PROPN
ftr-307	400	7	v.	v.	PROPN
ftr-307	400	8	commissioner,79	commissioner,79	PROPN
ftr-307	400	9	the	the	DET
ftr-307	400	10	court	court	NOUN
ftr-307	400	11	excluded	exclude	VERB
ftr-307	400	12	a	a	DET
ftr-307	400	13	portion	portion	NOUN
ftr-307	400	14	of	of	ADP
ftr-307	400	15	the	the	DET
ftr-307	400	16	taxpayer	taxpayer	NOUN
ftr-307	400	17	’s	’s	PART
ftr-307	400	18	settlement	settlement	NOUN
ftr-307	400	19	proceeds	proceed	NOUN
ftr-307	400	20	,	,	PUNCT
ftr-307	400	21	despite	despite	SCONJ
ftr-307	400	22	questionable	questionable	ADJ
ftr-307	400	23	evidence	evidence	NOUN
ftr-307	400	24	of	of	ADP
ftr-307	400	25	physical	physical	ADJ
ftr-307	400	26	injury	injury	NOUN
ftr-307	400	27	.	.	PUNCT
ftr-307	401	1	the	the	DET
ftr-307	401	2	taxpayer	taxpayer	NOUN
ftr-307	401	3	suffered	suffer	VERB
ftr-307	401	4	a	a	DET
ftr-307	401	5	kick	kick	NOUN
ftr-307	401	6	to	to	ADP
ftr-307	401	7	the	the	DET
ftr-307	401	8	groin	groin	NOUN
ftr-307	401	9	;	;	PUNCT
ftr-307	401	10	he	he	PRON
ftr-307	401	11	sought	seek	VERB
ftr-307	401	12	medical	medical	ADJ
ftr-307	401	13	care	care	NOUN
ftr-307	401	14	twice	twice	ADV
ftr-307	401	15	,	,	PUNCT
ftr-307	401	16	but	but	CCONJ
ftr-307	401	17	no	no	DET
ftr-307	401	18	evidence	evidence	NOUN
ftr-307	401	19	of	of	ADP
ftr-307	401	20	an	an	DET
ftr-307	401	21	injury	injury	NOUN
ftr-307	401	22	was	be	AUX
ftr-307	401	23	found	find	VERB
ftr-307	401	24	,	,	PUNCT
ftr-307	401	25	no	no	DET
ftr-307	401	26	treatment	treatment	NOUN
ftr-307	401	27	was	be	AUX
ftr-307	401	28	prescribed	prescribe	VERB
ftr-307	401	29	,	,	PUNCT
ftr-307	401	30	and	and	CCONJ
ftr-307	401	31	the	the	DET
ftr-307	401	32	taxpayer	taxpayer	NOUN
ftr-307	401	33	declined	decline	VERB
ftr-307	401	34	pain	pain	NOUN
ftr-307	401	35	medication.80	medication.80	INTJ
ftr-307	401	36	the	the	DET
ftr-307	401	37	court	court	NOUN
ftr-307	401	38	nonetheless	nonetheless	ADV
ftr-307	401	39	attributed	attribute	VERB
ftr-307	401	40	$	$	SYM
ftr-307	401	41	120,000	120,000	NUM
ftr-307	401	42	of	of	ADP
ftr-307	401	43	the	the	DET
ftr-307	401	44	$	$	SYM
ftr-307	401	45	200,000	200,000	NUM
ftr-307	401	46	settlement	settlement	NOUN
ftr-307	401	47	to	to	ADP
ftr-307	401	48	the	the	DET
ftr-307	401	49	physical	physical	ADJ
ftr-307	401	50	injury.81	injury.81	PROPN
ftr-307	401	51	as	as	ADP
ftr-307	401	52	amos	amos	PROPN
ftr-307	401	53	demonstrates	demonstrate	NOUN
ftr-307	401	54	,	,	PUNCT
ftr-307	401	55	taxpayers	taxpayer	NOUN
ftr-307	401	56	are	be	AUX
ftr-307	401	57	not	not	PART
ftr-307	401	58	always	always	ADV
ftr-307	401	59	on	on	ADP
ftr-307	401	60	the	the	DET
ftr-307	401	61	losing	losing	NOUN
ftr-307	401	62	end	end	NOUN
ftr-307	401	63	of	of	ADP
ftr-307	401	64	this	this	DET
ftr-307	401	65	“	"	PUNCT
ftr-307	401	66	physical	physical	ADJ
ftr-307	401	67	injury	injury	NOUN
ftr-307	401	68	”	"	PUNCT
ftr-307	401	69	confusion	confusion	NOUN
ftr-307	401	70	.	.	PUNCT
ftr-307	402	1	in	in	ADP
ftr-307	402	2	fact	fact	NOUN
ftr-307	402	3	,	,	PUNCT
ftr-307	402	4	in	in	ADP
ftr-307	402	5	at	at	ADV
ftr-307	402	6	least	least	ADV
ftr-307	402	7	two	two	NUM
ftr-307	402	8	recent	recent	ADJ
ftr-307	402	9	cases	case	NOUN
ftr-307	402	10	,	,	PUNCT
ftr-307	402	11	discussed	discuss	VERB
ftr-307	402	12	in	in	ADP
ftr-307	402	13	the	the	DET
ftr-307	402	14	next	next	ADJ
ftr-307	402	15	section	section	NOUN
ftr-307	402	16	,	,	PUNCT
ftr-307	402	17	taxpayers	taxpayer	NOUN
ftr-307	402	18	have	have	AUX
ftr-307	402	19	successfully	successfully	ADV
ftr-307	402	20	excluded	exclude	VERB
ftr-307	402	21	portions	portion	NOUN
ftr-307	402	22	of	of	ADP
ftr-307	402	23	their	their	PRON
ftr-307	402	24	recovery	recovery	NOUN
ftr-307	402	25	of	of	ADP
ftr-307	402	26	damages	damage	NOUN
ftr-307	402	27	even	even	ADV
ftr-307	402	28	in	in	ADP
ftr-307	402	29	the	the	DET
ftr-307	402	30	total	total	ADJ
ftr-307	402	31	absence	absence	NOUN
ftr-307	402	32	of	of	ADP
ftr-307	402	33	physical	physical	ADJ
ftr-307	402	34	contact.82	contact.82	VERB
ftr-307	402	35	74	74	NUM
ftr-307	402	36	.	.	PUNCT
ftr-307	403	1	97	97	NUM
ftr-307	403	2	t.c.m	t.c.m	NOUN
ftr-307	403	3	.	.	PUNCT
ftr-307	404	1	(	(	PUNCT
ftr-307	404	2	cch	cch	NOUN
ftr-307	404	3	)	)	PUNCT
ftr-307	404	4	at	at	ADP
ftr-307	404	5	1447	1447	NUM
ftr-307	404	6	,	,	PUNCT
ftr-307	404	7	t.c.m	t.c.m	INTJ
ftr-307	404	8	.	.	PUNCT
ftr-307	405	1	(	(	PUNCT
ftr-307	405	2	ria	ria	PROPN
ftr-307	405	3	)	)	PUNCT
ftr-307	405	4	¶	¶	PROPN
ftr-307	405	5	2009	2009	NUM
ftr-307	405	6	-	-	SYM
ftr-307	405	7	87	87	NUM
ftr-307	405	8	at	at	ADP
ftr-307	405	9	639–40	639–40	NUM
ftr-307	405	10	.	.	PUNCT
ftr-307	406	1	75	75	NUM
ftr-307	406	2	.	.	NOUN
ftr-307	406	3	97	97	NUM
ftr-307	406	4	t.c.m	t.c.m	NOUN
ftr-307	406	5	.	.	PUNCT
ftr-307	407	1	(	(	PUNCT
ftr-307	407	2	cch	cch	NOUN
ftr-307	407	3	)	)	PUNCT
ftr-307	407	4	at	at	ADP
ftr-307	407	5	1447	1447	NUM
ftr-307	407	6	,	,	PUNCT
ftr-307	407	7	t.c.m	t.c.m	INTJ
ftr-307	407	8	.	.	PUNCT
ftr-307	408	1	(	(	PUNCT
ftr-307	408	2	ria	ria	PROPN
ftr-307	408	3	)	)	PUNCT
ftr-307	408	4	¶	¶	PROPN
ftr-307	408	5	2009	2009	NUM
ftr-307	408	6	-	-	SYM
ftr-307	408	7	87	87	NUM
ftr-307	408	8	at	at	ADP
ftr-307	408	9	640	640	NUM
ftr-307	408	10	.	.	PUNCT
ftr-307	409	1	76	76	NUM
ftr-307	409	2	.	.	PUNCT
ftr-307	410	1	97	97	NUM
ftr-307	410	2	t.c.m	t.c.m	NOUN
ftr-307	410	3	.	.	PUNCT
ftr-307	411	1	(	(	PUNCT
ftr-307	411	2	cch	cch	NOUN
ftr-307	411	3	)	)	PUNCT
ftr-307	411	4	at	at	ADP
ftr-307	411	5	1448	1448	NUM
ftr-307	411	6	,	,	PUNCT
ftr-307	411	7	t.c.m	t.c.m	INTJ
ftr-307	411	8	.	.	PUNCT
ftr-307	412	1	(	(	PUNCT
ftr-307	412	2	ria	ria	PROPN
ftr-307	412	3	)	)	PUNCT
ftr-307	412	4	¶	¶	PROPN
ftr-307	412	5	2009	2009	NUM
ftr-307	412	6	-	-	SYM
ftr-307	412	7	87	87	NUM
ftr-307	412	8	at	at	ADP
ftr-307	412	9	641	641	NUM
ftr-307	412	10	.	.	PUNCT
ftr-307	413	1	77	77	NUM
ftr-307	413	2	.	.	NOUN
ftr-307	414	1	97	97	NUM
ftr-307	414	2	t.c.m	t.c.m	NOUN
ftr-307	414	3	.	.	PUNCT
ftr-307	415	1	(	(	PUNCT
ftr-307	415	2	cch	cch	NOUN
ftr-307	415	3	)	)	PUNCT
ftr-307	415	4	at	at	ADP
ftr-307	415	5	1450	1450	NUM
ftr-307	415	6	-	-	SYM
ftr-307	415	7	51	51	NUM
ftr-307	415	8	,	,	PUNCT
ftr-307	415	9	t.c.m	t.c.m	INTJ
ftr-307	415	10	.	.	PUNCT
ftr-307	416	1	(	(	PUNCT
ftr-307	416	2	ria	ria	PROPN
ftr-307	416	3	)	)	PUNCT
ftr-307	416	4	¶	¶	PROPN
ftr-307	416	5	2009	2009	NUM
ftr-307	416	6	-	-	SYM
ftr-307	416	7	87	87	NUM
ftr-307	416	8	at	at	ADP
ftr-307	416	9	644–45	644–45	NUM
ftr-307	416	10	.	.	PUNCT
ftr-307	417	1	78	78	NUM
ftr-307	417	2	.	.	PUNCT
ftr-307	418	1	nield	nield	PROPN
ftr-307	418	2	v.	v.	PROPN
ftr-307	418	3	commissioner	commissioner	PROPN
ftr-307	418	4	,	,	PUNCT
ftr-307	418	5	t.c	t.c	PROPN
ftr-307	418	6	.	.	PROPN
ftr-307	418	7	summ	summ	PROPN
ftr-307	418	8	.	.	PUNCT
ftr-307	419	1	op	op	NOUN
ftr-307	419	2	.	.	PUNCT
ftr-307	420	1	2002	2002	NUM
ftr-307	420	2	-	-	SYM
ftr-307	420	3	12	12	NUM
ftr-307	420	4	,	,	PUNCT
ftr-307	420	5	2	2	NUM
ftr-307	420	6	,	,	PUNCT
ftr-307	420	7	19	19	NUM
ftr-307	420	8	-	-	SYM
ftr-307	420	9	20	20	NUM
ftr-307	420	10	(	(	PUNCT
ftr-307	420	11	aug	aug	PROPN
ftr-307	420	12	.	.	PROPN
ftr-307	420	13	27	27	NUM
ftr-307	420	14	,	,	PUNCT
ftr-307	420	15	2002	2002	NUM
ftr-307	420	16	)	)	PUNCT
ftr-307	420	17	.	.	PUNCT
ftr-307	421	1	accord	accord	PROPN
ftr-307	421	2	mumy	mumy	PROPN
ftr-307	421	3	v.	v.	PROPN
ftr-307	421	4	commissioner	commissioner	PROPN
ftr-307	421	5	,	,	PUNCT
ftr-307	421	6	t.c	t.c	PROPN
ftr-307	421	7	.	.	PROPN
ftr-307	421	8	summ	summ	PROPN
ftr-307	421	9	.	.	PUNCT
ftr-307	422	1	op	op	NOUN
ftr-307	422	2	.	.	PUNCT
ftr-307	423	1	2005	2005	NUM
ftr-307	423	2	-	-	SYM
ftr-307	423	3	122	122	NUM
ftr-307	423	4	,	,	PUNCT
ftr-307	423	5	2	2	NUM
ftr-307	423	6	-	-	SYM
ftr-307	423	7	3	3	NUM
ftr-307	423	8	,	,	PUNCT
ftr-307	423	9	14	14	NUM
ftr-307	423	10	-	-	SYM
ftr-307	423	11	15	15	NUM
ftr-307	423	12	(	(	PUNCT
ftr-307	423	13	aug	aug	PROPN
ftr-307	423	14	.	.	PROPN
ftr-307	423	15	24	24	NUM
ftr-307	423	16	,	,	PUNCT
ftr-307	423	17	2005	2005	NUM
ftr-307	423	18	)	)	PUNCT
ftr-307	423	19	(	(	PUNCT
ftr-307	423	20	denying	deny	VERB
ftr-307	423	21	section	section	NOUN
ftr-307	423	22	104(a)(2	104(a)(2	NOUN
ftr-307	423	23	)	)	PUNCT
ftr-307	423	24	exclusion	exclusion	NOUN
ftr-307	423	25	to	to	ADP
ftr-307	423	26	taxpayer	taxpayer	NOUN
ftr-307	423	27	who	who	PRON
ftr-307	423	28	recovered	recover	VERB
ftr-307	423	29	for	for	ADP
ftr-307	423	30	claim	claim	NOUN
ftr-307	423	31	of	of	ADP
ftr-307	423	32	sexual	sexual	ADJ
ftr-307	423	33	harassment	harassment	NOUN
ftr-307	423	34	despite	despite	SCONJ
ftr-307	423	35	the	the	DET
ftr-307	423	36	fact	fact	NOUN
ftr-307	423	37	that	that	SCONJ
ftr-307	423	38	the	the	DET
ftr-307	423	39	taxpayer	taxpayer	NOUN
ftr-307	423	40	’s	’s	PART
ftr-307	423	41	claim	claim	NOUN
ftr-307	423	42	that	that	SCONJ
ftr-307	423	43	she	she	PRON
ftr-307	423	44	suffered	suffer	VERB
ftr-307	423	45	a	a	DET
ftr-307	423	46	physical	physical	ADJ
ftr-307	423	47	assault	assault	NOUN
ftr-307	423	48	was	be	AUX
ftr-307	423	49	not	not	PART
ftr-307	423	50	refuted	refute	VERB
ftr-307	423	51	,	,	PUNCT
ftr-307	423	52	and	and	CCONJ
ftr-307	423	53	reasoning	reason	VERB
ftr-307	423	54	that	that	SCONJ
ftr-307	423	55	because	because	SCONJ
ftr-307	423	56	the	the	DET
ftr-307	423	57	taxpayer	taxpayer	NOUN
ftr-307	423	58	did	do	AUX
ftr-307	423	59	not	not	PART
ftr-307	423	60	seek	seek	VERB
ftr-307	423	61	medical	medical	ADJ
ftr-307	423	62	treatment	treatment	NOUN
ftr-307	423	63	and	and	CCONJ
ftr-307	423	64	did	do	AUX
ftr-307	423	65	not	not	PART
ftr-307	423	66	suffer	suffer	VERB
ftr-307	423	67	any	any	DET
ftr-307	423	68	long	long	ADJ
ftr-307	423	69	-	-	PUNCT
ftr-307	423	70	term	term	NOUN
ftr-307	423	71	physical	physical	ADJ
ftr-307	423	72	manifestation	manifestation	NOUN
ftr-307	423	73	,	,	PUNCT
ftr-307	423	74	she	she	PRON
ftr-307	423	75	did	do	AUX
ftr-307	423	76	not	not	PART
ftr-307	423	77	qualify	qualify	VERB
ftr-307	423	78	for	for	ADP
ftr-307	423	79	the	the	DET
ftr-307	423	80	section	section	NOUN
ftr-307	423	81	104(a	104(a	PROPN
ftr-307	423	82	)	)	PUNCT
ftr-307	423	83	exclusion	exclusion	NOUN
ftr-307	423	84	)	)	PUNCT
ftr-307	423	85	.	.	PUNCT
ftr-307	424	1	79	79	NUM
ftr-307	424	2	.	.	X
ftr-307	425	1	86	86	NUM
ftr-307	425	2	t.c.m	t.c.m	NOUN
ftr-307	425	3	.	.	PUNCT
ftr-307	426	1	(	(	PUNCT
ftr-307	426	2	cch	cch	NOUN
ftr-307	426	3	)	)	PUNCT
ftr-307	426	4	663	663	NUM
ftr-307	426	5	,	,	PUNCT
ftr-307	426	6	667	667	NUM
ftr-307	426	7	,	,	PUNCT
ftr-307	426	8	t.c.m	t.c.m	NOUN
ftr-307	426	9	.	.	PUNCT
ftr-307	427	1	(	(	PUNCT
ftr-307	427	2	ria	ria	PROPN
ftr-307	427	3	)	)	PUNCT
ftr-307	427	4	¶	¶	PROPN
ftr-307	427	5	2003	2003	NUM
ftr-307	427	6	-	-	SYM
ftr-307	427	7	329	329	NUM
ftr-307	427	8	at	at	ADP
ftr-307	427	9	1899–1900	1899–1900	NUM
ftr-307	427	10	(	(	PUNCT
ftr-307	427	11	2003	2003	NUM
ftr-307	427	12	)	)	PUNCT
ftr-307	427	13	.	.	PUNCT
ftr-307	428	1	the	the	DET
ftr-307	428	2	amos	amos	PROPN
ftr-307	428	3	case	case	NOUN
ftr-307	428	4	is	be	AUX
ftr-307	428	5	relatively	relatively	ADV
ftr-307	428	6	well	well	ADV
ftr-307	428	7	known	know	VERB
ftr-307	428	8	,	,	PUNCT
ftr-307	428	9	because	because	SCONJ
ftr-307	428	10	the	the	DET
ftr-307	428	11	tortfeasor	tortfeasor	NOUN
ftr-307	428	12	was	be	AUX
ftr-307	428	13	nba	nba	PROPN
ftr-307	428	14	star	star	PROPN
ftr-307	428	15	dennis	dennis	PROPN
ftr-307	428	16	rodman	rodman	PROPN
ftr-307	428	17	.	.	PUNCT
ftr-307	429	1	mr	mr	PROPN
ftr-307	429	2	.	.	PROPN
ftr-307	429	3	amos	amos	PROPN
ftr-307	429	4	,	,	PUNCT
ftr-307	429	5	a	a	DET
ftr-307	429	6	professional	professional	ADJ
ftr-307	429	7	photographer	photographer	NOUN
ftr-307	429	8	,	,	PUNCT
ftr-307	429	9	was	be	AUX
ftr-307	429	10	working	work	VERB
ftr-307	429	11	the	the	DET
ftr-307	429	12	game	game	NOUN
ftr-307	429	13	.	.	PUNCT
ftr-307	430	1	rodman	rodman	PROPN
ftr-307	430	2	became	become	VERB
ftr-307	430	3	frustrated	frustrated	ADJ
ftr-307	430	4	with	with	ADP
ftr-307	430	5	an	an	DET
ftr-307	430	6	aspect	aspect	NOUN
ftr-307	430	7	of	of	ADP
ftr-307	430	8	the	the	DET
ftr-307	430	9	game	game	NOUN
ftr-307	430	10	and	and	CCONJ
ftr-307	430	11	took	take	VERB
ftr-307	430	12	his	his	PRON
ftr-307	430	13	frustration	frustration	NOUN
ftr-307	430	14	out	out	ADP
ftr-307	430	15	on	on	ADP
ftr-307	430	16	the	the	DET
ftr-307	430	17	nearest	near	ADJ
ftr-307	430	18	person	person	NOUN
ftr-307	430	19	—	—	PUNCT
ftr-307	430	20	who	who	PRON
ftr-307	430	21	happened	happen	VERB
ftr-307	430	22	to	to	PART
ftr-307	430	23	be	be	AUX
ftr-307	430	24	mr	mr	PROPN
ftr-307	430	25	.	.	PROPN
ftr-307	430	26	amos	amos	PROPN
ftr-307	430	27	sitting	sit	VERB
ftr-307	430	28	courtside	courtside	NOUN
ftr-307	430	29	.	.	PUNCT
ftr-307	431	1	86	86	NUM
ftr-307	431	2	t.c.m	t.c.m	NOUN
ftr-307	431	3	.	.	PUNCT
ftr-307	432	1	(	(	PUNCT
ftr-307	432	2	cch	cch	NOUN
ftr-307	432	3	)	)	PUNCT
ftr-307	432	4	at	at	ADP
ftr-307	432	5	663	663	NUM
ftr-307	432	6	,	,	PUNCT
ftr-307	432	7	t.c.m	t.c.m	INTJ
ftr-307	432	8	.	.	PUNCT
ftr-307	433	1	(	(	PUNCT
ftr-307	433	2	ria	ria	PROPN
ftr-307	433	3	)	)	PUNCT
ftr-307	433	4	¶	¶	PROPN
ftr-307	433	5	2003	2003	NUM
ftr-307	433	6	-	-	SYM
ftr-307	433	7	329	329	NUM
ftr-307	433	8	at	at	ADP
ftr-307	433	9	1894	1894	NUM
ftr-307	433	10	.	.	PUNCT
ftr-307	434	1	video	video	NOUN
ftr-307	434	2	of	of	ADP
ftr-307	434	3	the	the	DET
ftr-307	434	4	kick	kick	NOUN
ftr-307	434	5	is	be	AUX
ftr-307	434	6	readily	readily	ADV
ftr-307	434	7	found	find	VERB
ftr-307	434	8	on	on	ADP
ftr-307	434	9	youtube	youtube	NOUN
ftr-307	434	10	,	,	PUNCT
ftr-307	434	11	and	and	CCONJ
ftr-307	434	12	makes	make	VERB
ftr-307	434	13	a	a	DET
ftr-307	434	14	great	great	ADJ
ftr-307	434	15	tax	tax	NOUN
ftr-307	434	16	i	i	PRON
ftr-307	434	17	teaching	teach	VERB
ftr-307	434	18	tool	tool	NOUN
ftr-307	434	19	.	.	PUNCT
ftr-307	435	1	80	80	NUM
ftr-307	435	2	.	.	PUNCT
ftr-307	436	1	86	86	NUM
ftr-307	436	2	t.c.m	t.c.m	NOUN
ftr-307	436	3	.	.	PUNCT
ftr-307	437	1	(	(	PUNCT
ftr-307	437	2	cch	cch	NOUN
ftr-307	437	3	)	)	PUNCT
ftr-307	437	4	at	at	ADP
ftr-307	437	5	663–64	663–64	NUM
ftr-307	437	6	,	,	PUNCT
ftr-307	437	7	t.c.m	t.c.m	INTJ
ftr-307	437	8	.	.	PUNCT
ftr-307	438	1	(	(	PUNCT
ftr-307	438	2	ria	ria	PROPN
ftr-307	438	3	)	)	PUNCT
ftr-307	438	4	¶	¶	PROPN
ftr-307	438	5	2003	2003	NUM
ftr-307	438	6	-	-	SYM
ftr-307	438	7	329	329	NUM
ftr-307	438	8	at	at	ADP
ftr-307	438	9	1894–95	1894–95	NUM
ftr-307	438	10	.	.	PUNCT
ftr-307	439	1	81	81	NUM
ftr-307	439	2	.	.	X
ftr-307	440	1	86	86	NUM
ftr-307	440	2	t.c.m	t.c.m	NOUN
ftr-307	440	3	.	.	PUNCT
ftr-307	441	1	(	(	PUNCT
ftr-307	441	2	cch	cch	NOUN
ftr-307	441	3	)	)	PUNCT
ftr-307	441	4	at	at	ADP
ftr-307	441	5	667	667	NUM
ftr-307	441	6	,	,	PUNCT
ftr-307	441	7	t.c.m	t.c.m	INTJ
ftr-307	441	8	.	.	PUNCT
ftr-307	442	1	(	(	PUNCT
ftr-307	442	2	ria	ria	PROPN
ftr-307	442	3	)	)	PUNCT
ftr-307	442	4	¶	¶	PROPN
ftr-307	442	5	2003	2003	NUM
ftr-307	442	6	-	-	SYM
ftr-307	442	7	329	329	NUM
ftr-307	442	8	at	at	ADP
ftr-307	442	9	1899	1899	NUM
ftr-307	442	10	.	.	PUNCT
ftr-307	443	1	82	82	NUM
ftr-307	443	2	.	.	PUNCT
ftr-307	444	1	see	see	VERB
ftr-307	444	2	domeny	domeny	PROPN
ftr-307	444	3	v.	v.	ADP
ftr-307	444	4	commissoner	commissoner	NOUN
ftr-307	444	5	,	,	PUNCT
ftr-307	444	6	99	99	NUM
ftr-307	444	7	t.c.m	t.c.m	NOUN
ftr-307	444	8	.	.	PUNCT
ftr-307	445	1	(	(	PUNCT
ftr-307	445	2	cch	cch	NOUN
ftr-307	445	3	)	)	PUNCT
ftr-307	445	4	1047	1047	NUM
ftr-307	445	5	,	,	PUNCT
ftr-307	445	6	t.c.m	t.c.m	INTJ
ftr-307	445	7	.	.	PUNCT
ftr-307	446	1	(	(	PUNCT
ftr-307	446	2	ria	ria	PROPN
ftr-307	446	3	)	)	PUNCT
ftr-307	446	4	¶	¶	PROPN
ftr-307	446	5	2010	2010	NUM
ftr-307	446	6	-	-	SYM
ftr-307	446	7	009	009	NUM
ftr-307	446	8	(	(	PUNCT
ftr-307	446	9	2010	2010	NUM
ftr-307	446	10	)	)	PUNCT
ftr-307	446	11	;	;	PUNCT
ftr-307	446	12	parkinson	parkinson	NOUN
ftr-307	446	13	v.	v.	PROPN
ftr-307	446	14	commissioner	commissioner	NOUN
ftr-307	446	15	,	,	PUNCT
ftr-307	446	16	99	99	NUM
ftr-307	446	17	t.c.m	t.c.m	NOUN
ftr-307	446	18	.	.	PUNCT
ftr-307	447	1	(	(	PUNCT
ftr-307	447	2	cch	cch	NOUN
ftr-307	447	3	)	)	PUNCT
ftr-307	447	4	1583	1583	NUM
ftr-307	447	5	,	,	PUNCT
ftr-307	447	6	t.c.m	t.c.m	INTJ
ftr-307	447	7	.	.	PUNCT
ftr-307	448	1	(	(	PUNCT
ftr-307	448	2	ria	ria	PROPN
ftr-307	448	3	)	)	PUNCT
ftr-307	448	4	¶	¶	PROPN
ftr-307	448	5	2010	2010	NUM
ftr-307	448	6	-	-	SYM
ftr-307	448	7	142	142	NUM
ftr-307	448	8	(	(	PUNCT
ftr-307	448	9	2010	2010	NUM
ftr-307	448	10	)	)	PUNCT
ftr-307	448	11	see	see	VERB
ftr-307	448	12	also	also	ADV
ftr-307	448	13	infra	infra	VERB
ftr-307	448	14	part	part	NOUN
ftr-307	448	15	ii.b	ii.b	NOUN
ftr-307	448	16	.	.	PUNCT
ftr-307	449	1	2013	2013	NUM
ftr-307	449	2	]	]	PUNCT
ftr-307	450	1	taxing	tax	VERB
ftr-307	450	2	anxiety	anxiety	NOUN
ftr-307	450	3	93	93	NUM
ftr-307	450	4	b.	b.	NOUN
ftr-307	450	5	when	when	SCONJ
ftr-307	450	6	is	be	AUX
ftr-307	450	7	an	an	DET
ftr-307	450	8	award	award	NOUN
ftr-307	450	9	“	"	PUNCT
ftr-307	450	10	on	on	ADP
ftr-307	450	11	account	account	NOUN
ftr-307	450	12	of	of	ADP
ftr-307	450	13	”	"	PUNCT
ftr-307	450	14	physical	physical	ADJ
ftr-307	450	15	injury	injury	NOUN
ftr-307	450	16	or	or	CCONJ
ftr-307	450	17	sickness	sickness	NOUN
ftr-307	450	18	just	just	ADV
ftr-307	450	19	as	as	SCONJ
ftr-307	450	20	congress	congress	PROPN
ftr-307	450	21	declined	decline	VERB
ftr-307	450	22	to	to	PART
ftr-307	450	23	delineate	delineate	VERB
ftr-307	450	24	the	the	DET
ftr-307	450	25	scope	scope	NOUN
ftr-307	450	26	of	of	ADP
ftr-307	450	27	“	"	PUNCT
ftr-307	450	28	physical	physical	ADJ
ftr-307	450	29	injury	injury	NOUN
ftr-307	450	30	,	,	PUNCT
ftr-307	450	31	”	"	PUNCT
ftr-307	450	32	section	section	NOUN
ftr-307	450	33	104(a)(2	104(a)(2	NUM
ftr-307	450	34	)	)	PUNCT
ftr-307	450	35	does	do	AUX
ftr-307	450	36	not	not	PART
ftr-307	450	37	define	define	VERB
ftr-307	450	38	the	the	DET
ftr-307	450	39	relationship	relationship	NOUN
ftr-307	450	40	between	between	ADP
ftr-307	450	41	the	the	DET
ftr-307	450	42	physical	physical	ADJ
ftr-307	450	43	injury	injury	NOUN
ftr-307	450	44	and	and	CCONJ
ftr-307	450	45	the	the	DET
ftr-307	450	46	tort	tort	NOUN
ftr-307	450	47	that	that	PRON
ftr-307	450	48	is	be	AUX
ftr-307	450	49	required	require	VERB
ftr-307	450	50	for	for	ADP
ftr-307	450	51	exclusion	exclusion	NOUN
ftr-307	450	52	of	of	ADP
ftr-307	450	53	a	a	DET
ftr-307	450	54	damages	damage	NOUN
ftr-307	450	55	award	award	NOUN
ftr-307	450	56	.	.	PUNCT
ftr-307	451	1	the	the	DET
ftr-307	451	2	statutory	statutory	ADJ
ftr-307	451	3	language	language	NOUN
ftr-307	451	4	provides	provide	VERB
ftr-307	451	5	simply	simply	ADV
ftr-307	451	6	that	that	PRON
ftr-307	451	7	to	to	PART
ftr-307	451	8	exclude	exclude	VERB
ftr-307	451	9	damages	damage	NOUN
ftr-307	451	10	under	under	ADP
ftr-307	451	11	section	section	NOUN
ftr-307	451	12	104(a)(2	104(a)(2	NUM
ftr-307	451	13	)	)	PUNCT
ftr-307	451	14	,	,	PUNCT
ftr-307	451	15	those	those	DET
ftr-307	451	16	damages	damage	NOUN
ftr-307	451	17	must	must	AUX
ftr-307	451	18	be	be	AUX
ftr-307	451	19	“	"	PUNCT
ftr-307	451	20	received	receive	VERB
ftr-307	451	21	.	.	PUNCT
ftr-307	451	22	.	.	PUNCT
ftr-307	451	23	.	.	PUNCT
ftr-307	452	1	on	on	ADP
ftr-307	452	2	account	account	NOUN
ftr-307	452	3	of	of	ADP
ftr-307	452	4	personal	personal	ADJ
ftr-307	452	5	injuries	injury	NOUN
ftr-307	452	6	or	or	CCONJ
ftr-307	452	7	physical	physical	ADJ
ftr-307	452	8	sickness	sickness	NOUN
ftr-307	452	9	.	.	PUNCT
ftr-307	453	1	”83	”83	NOUN
ftr-307	453	2	while	while	SCONJ
ftr-307	453	3	all	all	DET
ftr-307	453	4	courts	court	NOUN
ftr-307	453	5	begin	begin	VERB
ftr-307	453	6	with	with	ADP
ftr-307	453	7	this	this	DET
ftr-307	453	8	language	language	NOUN
ftr-307	453	9	,	,	PUNCT
ftr-307	453	10	they	they	PRON
ftr-307	453	11	vary	vary	VERB
ftr-307	453	12	in	in	ADP
ftr-307	453	13	their	their	PRON
ftr-307	453	14	discussions	discussion	NOUN
ftr-307	453	15	of	of	ADP
ftr-307	453	16	how	how	SCONJ
ftr-307	453	17	the	the	DET
ftr-307	453	18	physical	physical	ADJ
ftr-307	453	19	injury	injury	NOUN
ftr-307	453	20	and	and	CCONJ
ftr-307	453	21	the	the	DET
ftr-307	453	22	underlying	underlie	VERB
ftr-307	453	23	cause	cause	NOUN
ftr-307	453	24	of	of	ADP
ftr-307	453	25	action	action	NOUN
ftr-307	453	26	must	must	AUX
ftr-307	453	27	interrelate	interrelate	VERB
ftr-307	453	28	to	to	PART
ftr-307	453	29	satisfy	satisfy	VERB
ftr-307	453	30	the	the	DET
ftr-307	453	31	“	"	PUNCT
ftr-307	453	32	on	on	ADP
ftr-307	453	33	account	account	NOUN
ftr-307	453	34	of	of	ADP
ftr-307	453	35	”	"	PUNCT
ftr-307	453	36	language	language	NOUN
ftr-307	453	37	.	.	PUNCT
ftr-307	454	1	those	those	DET
ftr-307	454	2	differing	differ	VERB
ftr-307	454	3	discussions	discussion	NOUN
ftr-307	454	4	have	have	AUX
ftr-307	454	5	led	lead	VERB
ftr-307	454	6	to	to	ADP
ftr-307	454	7	frequent	frequent	ADJ
ftr-307	454	8	taxpayer	taxpayer	NOUN
ftr-307	454	9	error	error	NOUN
ftr-307	454	10	in	in	ADP
ftr-307	454	11	excluding	exclude	VERB
ftr-307	454	12	from	from	ADP
ftr-307	454	13	income	income	NOUN
ftr-307	454	14	awards	award	NOUN
ftr-307	454	15	that	that	SCONJ
ftr-307	454	16	the	the	DET
ftr-307	454	17	courts	court	NOUN
ftr-307	454	18	later	later	ADV
ftr-307	454	19	hold	hold	VERB
ftr-307	454	20	must	must	AUX
ftr-307	454	21	be	be	AUX
ftr-307	454	22	included	include	VERB
ftr-307	454	23	.	.	PUNCT
ftr-307	455	1	the	the	DET
ftr-307	455	2	lack	lack	NOUN
ftr-307	455	3	of	of	ADP
ftr-307	455	4	clear	clear	ADJ
ftr-307	455	5	guidance	guidance	NOUN
ftr-307	455	6	has	have	AUX
ftr-307	455	7	also	also	ADV
ftr-307	455	8	led	lead	VERB
ftr-307	455	9	,	,	PUNCT
ftr-307	455	10	however	however	ADV
ftr-307	455	11	,	,	PUNCT
ftr-307	455	12	to	to	ADP
ftr-307	455	13	a	a	DET
ftr-307	455	14	handful	handful	NOUN
ftr-307	455	15	of	of	ADP
ftr-307	455	16	taxpayers	taxpayer	NOUN
ftr-307	455	17	succeeding	succeed	VERB
ftr-307	455	18	in	in	ADP
ftr-307	455	19	excluding	exclude	VERB
ftr-307	455	20	damage	damage	NOUN
ftr-307	455	21	awards	award	NOUN
ftr-307	455	22	in	in	ADP
ftr-307	455	23	cases	case	NOUN
ftr-307	455	24	that	that	PRON
ftr-307	455	25	are	be	AUX
ftr-307	455	26	nearly	nearly	ADV
ftr-307	455	27	indistinguishable	indistinguishable	ADJ
ftr-307	455	28	from	from	ADP
ftr-307	455	29	cases	case	NOUN
ftr-307	455	30	in	in	ADP
ftr-307	455	31	which	which	PRON
ftr-307	455	32	the	the	DET
ftr-307	455	33	irs	irs	PROPN
ftr-307	455	34	has	have	AUX
ftr-307	455	35	prevailed	prevail	VERB
ftr-307	455	36	.	.	PUNCT
ftr-307	456	1	two	two	NUM
ftr-307	456	2	recent	recent	ADJ
ftr-307	456	3	tax	tax	NOUN
ftr-307	456	4	court	court	NOUN
ftr-307	456	5	decisions	decision	NOUN
ftr-307	456	6	in	in	ADP
ftr-307	456	7	which	which	PRON
ftr-307	456	8	the	the	DET
ftr-307	456	9	taxpayer	taxpayer	NOUN
ftr-307	456	10	successfully	successfully	ADV
ftr-307	456	11	excluded	exclude	VERB
ftr-307	456	12	damages	damage	NOUN
ftr-307	456	13	merit	merit	NOUN
ftr-307	456	14	attention	attention	NOUN
ftr-307	456	15	:	:	PUNCT
ftr-307	456	16	domeny	domeny	PROPN
ftr-307	456	17	v.	v.	ADP
ftr-307	456	18	commissioner84	commissioner84	NOUN
ftr-307	456	19	and	and	CCONJ
ftr-307	456	20	parkinson	parkinson	NOUN
ftr-307	456	21	v.	v.	ADP
ftr-307	456	22	commissioner.85	commissioner.85	NOUN
ftr-307	456	23	in	in	ADP
ftr-307	456	24	both	both	DET
ftr-307	456	25	cases	case	NOUN
ftr-307	456	26	,	,	PUNCT
ftr-307	456	27	sympathetic	sympathetic	ADJ
ftr-307	456	28	plaintiffs	plaintiff	NOUN
ftr-307	456	29	succeeded	succeed	VERB
ftr-307	456	30	in	in	ADP
ftr-307	456	31	excluding	exclude	VERB
ftr-307	456	32	portions	portion	NOUN
ftr-307	456	33	of	of	ADP
ftr-307	456	34	their	their	PRON
ftr-307	456	35	damage	damage	NOUN
ftr-307	456	36	awards	award	NOUN
ftr-307	456	37	under	under	ADP
ftr-307	456	38	section	section	NOUN
ftr-307	456	39	104(a)(2	104(a)(2	NUM
ftr-307	456	40	)	)	PUNCT
ftr-307	456	41	after	after	ADP
ftr-307	456	42	negotiating	negotiate	VERB
ftr-307	456	43	successful	successful	ADJ
ftr-307	456	44	settlements	settlement	NOUN
ftr-307	456	45	of	of	ADP
ftr-307	456	46	particularly	particularly	ADV
ftr-307	456	47	egregious	egregious	ADJ
ftr-307	456	48	conduct	conduct	NOUN
ftr-307	456	49	by	by	ADP
ftr-307	456	50	their	their	PRON
ftr-307	456	51	respective	respective	ADJ
ftr-307	456	52	employers	employer	NOUN
ftr-307	456	53	.	.	PUNCT
ftr-307	457	1	in	in	ADP
ftr-307	457	2	domeny	domeny	NOUN
ftr-307	457	3	,	,	PUNCT
ftr-307	457	4	the	the	DET
ftr-307	457	5	taxpayer	taxpayer	NOUN
ftr-307	457	6	worked	work	VERB
ftr-307	457	7	for	for	ADP
ftr-307	457	8	a	a	DET
ftr-307	457	9	nonprofit	nonprofit	NOUN
ftr-307	457	10	dedicated	dedicate	VERB
ftr-307	457	11	to	to	ADP
ftr-307	457	12	helping	help	VERB
ftr-307	457	13	children	child	NOUN
ftr-307	457	14	with	with	ADP
ftr-307	457	15	autism.86	autism.86	NOUN
ftr-307	457	16	the	the	DET
ftr-307	457	17	taxpayer	taxpayer	NOUN
ftr-307	457	18	became	become	VERB
ftr-307	457	19	aware	aware	ADJ
ftr-307	457	20	that	that	SCONJ
ftr-307	457	21	her	her	PRON
ftr-307	457	22	new	new	ADJ
ftr-307	457	23	supervisor	supervisor	NOUN
ftr-307	457	24	was	be	AUX
ftr-307	457	25	embezzling	embezzle	VERB
ftr-307	457	26	funds	fund	NOUN
ftr-307	457	27	,	,	PUNCT
ftr-307	457	28	and	and	CCONJ
ftr-307	457	29	approached	approach	VERB
ftr-307	457	30	the	the	DET
ftr-307	457	31	board	board	NOUN
ftr-307	457	32	of	of	ADP
ftr-307	457	33	directors	director	NOUN
ftr-307	457	34	with	with	ADP
ftr-307	457	35	that	that	DET
ftr-307	457	36	information	information	NOUN
ftr-307	457	37	.	.	PUNCT
ftr-307	458	1	several	several	ADJ
ftr-307	458	2	months	month	NOUN
ftr-307	458	3	later	later	ADV
ftr-307	458	4	,	,	PUNCT
ftr-307	458	5	the	the	DET
ftr-307	458	6	supervisor	supervisor	NOUN
ftr-307	458	7	was	be	AUX
ftr-307	458	8	still	still	ADV
ftr-307	458	9	on	on	ADP
ftr-307	458	10	the	the	DET
ftr-307	458	11	job	job	NOUN
ftr-307	458	12	,	,	PUNCT
ftr-307	458	13	and	and	CCONJ
ftr-307	458	14	the	the	DET
ftr-307	458	15	escalating	escalate	VERB
ftr-307	458	16	tension	tension	NOUN
ftr-307	458	17	that	that	SCONJ
ftr-307	458	18	taxpayer	taxpayer	NOUN
ftr-307	458	19	felt	feel	VERB
ftr-307	458	20	following	follow	VERB
ftr-307	458	21	her	her	PRON
ftr-307	458	22	whistle	whistle	NOUN
ftr-307	458	23	-	-	PUNCT
ftr-307	458	24	blowing	blow	VERB
ftr-307	458	25	exacerbated	exacerbate	VERB
ftr-307	458	26	her	her	PRON
ftr-307	458	27	pre	pre	ADJ
ftr-307	458	28	-	-	ADJ
ftr-307	458	29	existing	exist	VERB
ftr-307	458	30	multiple	multiple	ADJ
ftr-307	458	31	sclerosis.87	sclerosis.87	NOUN
ftr-307	458	32	eventually	eventually	ADV
ftr-307	458	33	the	the	DET
ftr-307	458	34	symptoms	symptom	NOUN
ftr-307	458	35	of	of	ADP
ftr-307	458	36	her	she	PRON
ftr-307	458	37	ms	ms	NOUN
ftr-307	458	38	became	become	VERB
ftr-307	458	39	debilitating	debilitate	VERB
ftr-307	459	1	and	and	CCONJ
ftr-307	459	2	she	she	PRON
ftr-307	459	3	was	be	AUX
ftr-307	459	4	forced	force	VERB
ftr-307	459	5	to	to	PART
ftr-307	459	6	take	take	VERB
ftr-307	459	7	a	a	DET
ftr-307	459	8	leave	leave	NOUN
ftr-307	459	9	from	from	ADP
ftr-307	459	10	her	her	PRON
ftr-307	459	11	job.88	job.88	NOUN
ftr-307	459	12	during	during	ADP
ftr-307	459	13	that	that	DET
ftr-307	459	14	leave	leave	NOUN
ftr-307	459	15	,	,	PUNCT
ftr-307	459	16	her	her	PRON
ftr-307	459	17	supervisor	supervisor	NOUN
ftr-307	459	18	telephoned	telephone	VERB
ftr-307	459	19	her	she	PRON
ftr-307	459	20	and	and	CCONJ
ftr-307	459	21	informed	inform	VERB
ftr-307	459	22	her	she	PRON
ftr-307	459	23	that	that	SCONJ
ftr-307	459	24	she	she	PRON
ftr-307	459	25	was	be	AUX
ftr-307	459	26	fired.89	fired.89	NOUN
ftr-307	459	27	petitioner	petitioner	NOUN
ftr-307	459	28	contacted	contact	VERB
ftr-307	459	29	an	an	DET
ftr-307	459	30	attorney	attorney	NOUN
ftr-307	459	31	,	,	PUNCT
ftr-307	459	32	who	who	PRON
ftr-307	459	33	agreed	agree	VERB
ftr-307	459	34	she	she	PRON
ftr-307	459	35	had	have	VERB
ftr-307	459	36	a	a	DET
ftr-307	459	37	cause	cause	NOUN
ftr-307	459	38	of	of	ADP
ftr-307	459	39	action	action	NOUN
ftr-307	459	40	,	,	PUNCT
ftr-307	459	41	and	and	CCONJ
ftr-307	459	42	the	the	DET
ftr-307	459	43	attorney	attorney	NOUN
ftr-307	459	44	successfully	successfully	ADV
ftr-307	459	45	negotiated	negotiate	VERB
ftr-307	459	46	a	a	DET
ftr-307	459	47	settlement.90	settlement.90	NOUN
ftr-307	459	48	the	the	DET
ftr-307	459	49	settlement	settlement	NOUN
ftr-307	459	50	agreement	agreement	NOUN
ftr-307	459	51	recited	recite	VERB
ftr-307	459	52	that	that	SCONJ
ftr-307	459	53	the	the	DET
ftr-307	459	54	taxpayer	taxpayer	NOUN
ftr-307	459	55	was	be	AUX
ftr-307	459	56	releasing	release	VERB
ftr-307	459	57	eight	eight	NUM
ftr-307	459	58	possible	possible	ADJ
ftr-307	459	59	rights	right	NOUN
ftr-307	459	60	or	or	CCONJ
ftr-307	459	61	causes	cause	NOUN
ftr-307	459	62	of	of	ADP
ftr-307	459	63	action	action	NOUN
ftr-307	459	64	:	:	PUNCT
ftr-307	459	65	the	the	DET
ftr-307	459	66	first	first	ADJ
ftr-307	459	67	seven	seven	NUM
ftr-307	459	68	comprised	comprise	VERB
ftr-307	459	69	a	a	DET
ftr-307	459	70	variety	variety	NOUN
ftr-307	459	71	of	of	ADP
ftr-307	459	72	employment	employment	NOUN
ftr-307	459	73	claims	claim	NOUN
ftr-307	459	74	,	,	PUNCT
ftr-307	459	75	such	such	ADJ
ftr-307	459	76	as	as	ADP
ftr-307	459	77	americans	americans	PROPN
ftr-307	459	78	with	with	ADP
ftr-307	459	79	disabilities	disability	NOUN
ftr-307	459	80	act	act	PROPN
ftr-307	459	81	(	(	PUNCT
ftr-307	459	82	“	"	PUNCT
ftr-307	459	83	ada	ada	PROPN
ftr-307	459	84	”	"	PUNCT
ftr-307	459	85	)	)	PUNCT
ftr-307	459	86	,	,	PUNCT
ftr-307	459	87	adea	adea	NOUN
ftr-307	459	88	and	and	CCONJ
ftr-307	459	89	family	family	NOUN
ftr-307	459	90	and	and	CCONJ
ftr-307	459	91	medical	medical	ADJ
ftr-307	459	92	leave	leave	PROPN
ftr-307	459	93	act	act	PROPN
ftr-307	459	94	(	(	PUNCT
ftr-307	459	95	“	"	PUNCT
ftr-307	459	96	fmla	fmla	NOUN
ftr-307	459	97	”	"	PUNCT
ftr-307	459	98	)	)	PUNCT
ftr-307	459	99	claims.91	claims.91	NOUN
ftr-307	459	100	the	the	DET
ftr-307	459	101	final	final	ADJ
ftr-307	459	102	83	83	NUM
ftr-307	459	103	.	.	PUNCT
ftr-307	459	104	i.r.c	i.r.c	NOUN
ftr-307	459	105	.	.	PUNCT
ftr-307	460	1	§	§	PROPN
ftr-307	460	2	104(a)(2	104(a)(2	NUM
ftr-307	460	3	)	)	PUNCT
ftr-307	460	4	;	;	PUNCT
ftr-307	460	5	regs	reg	NOUN
ftr-307	460	6	.	.	PUNCT
ftr-307	461	1	§	§	PROPN
ftr-307	461	2	1.104	1.104	NUM
ftr-307	461	3	-	-	SYM
ftr-307	461	4	1(c	1(c	NUM
ftr-307	461	5	)	)	PUNCT
ftr-307	461	6	.	.	PUNCT
ftr-307	462	1	84	84	NUM
ftr-307	462	2	.	.	PUNCT
ftr-307	463	1	99	99	NUM
ftr-307	463	2	t.c.m	t.c.m	NOUN
ftr-307	463	3	.	.	PUNCT
ftr-307	464	1	(	(	PUNCT
ftr-307	464	2	cch	cch	NOUN
ftr-307	464	3	)	)	PUNCT
ftr-307	464	4	1047	1047	NUM
ftr-307	464	5	,	,	PUNCT
ftr-307	464	6	t.c.m	t.c.m	INTJ
ftr-307	464	7	.	.	PUNCT
ftr-307	465	1	(	(	PUNCT
ftr-307	465	2	ria	ria	PROPN
ftr-307	465	3	)	)	PUNCT
ftr-307	465	4	¶	¶	PROPN
ftr-307	465	5	2010	2010	NUM
ftr-307	465	6	-	-	SYM
ftr-307	465	7	009	009	NUM
ftr-307	465	8	(	(	PUNCT
ftr-307	465	9	2010	2010	NUM
ftr-307	465	10	)	)	PUNCT
ftr-307	465	11	.	.	PUNCT
ftr-307	466	1	85	85	NUM
ftr-307	466	2	.	.	X
ftr-307	466	3	99	99	NUM
ftr-307	466	4	t.c.m	t.c.m	NOUN
ftr-307	466	5	.	.	PUNCT
ftr-307	467	1	(	(	PUNCT
ftr-307	467	2	cch	cch	NOUN
ftr-307	467	3	)	)	PUNCT
ftr-307	467	4	1583	1583	NUM
ftr-307	467	5	,	,	PUNCT
ftr-307	467	6	t.c.m	t.c.m	INTJ
ftr-307	467	7	.	.	PUNCT
ftr-307	468	1	(	(	PUNCT
ftr-307	468	2	ria	ria	PROPN
ftr-307	468	3	)	)	PUNCT
ftr-307	468	4	¶	¶	PROPN
ftr-307	468	5	2010	2010	NUM
ftr-307	468	6	-	-	SYM
ftr-307	468	7	142	142	NUM
ftr-307	468	8	(	(	PUNCT
ftr-307	468	9	2010	2010	NUM
ftr-307	468	10	)	)	PUNCT
ftr-307	468	11	.	.	PUNCT
ftr-307	469	1	86	86	NUM
ftr-307	469	2	.	.	PUNCT
ftr-307	469	3	domeny	domeny	PROPN
ftr-307	469	4	,	,	PUNCT
ftr-307	469	5	99	99	NUM
ftr-307	469	6	t.c.m	t.c.m	NOUN
ftr-307	469	7	.	.	PUNCT
ftr-307	470	1	(	(	PUNCT
ftr-307	470	2	cch	cch	NOUN
ftr-307	470	3	)	)	PUNCT
ftr-307	470	4	at	at	ADP
ftr-307	470	5	1048	1048	NUM
ftr-307	470	6	,	,	PUNCT
ftr-307	470	7	t.c.m	t.c.m	INTJ
ftr-307	470	8	.	.	PUNCT
ftr-307	471	1	(	(	PUNCT
ftr-307	471	2	ria	ria	PROPN
ftr-307	471	3	)	)	PUNCT
ftr-307	471	4	¶	¶	PROPN
ftr-307	471	5	2010	2010	NUM
ftr-307	471	6	-	-	SYM
ftr-307	471	7	009	009	NUM
ftr-307	471	8	at	at	ADP
ftr-307	471	9	67	67	NUM
ftr-307	471	10	.	.	PUNCT
ftr-307	472	1	87	87	NUM
ftr-307	472	2	.	.	PUNCT
ftr-307	473	1	i	i	PRON
ftr-307	473	2	d.	d.	PROPN
ftr-307	473	3	88	88	NUM
ftr-307	473	4	.	.	PUNCT
ftr-307	474	1	i	i	PRON
ftr-307	474	2	d.	d.	PROPN
ftr-307	474	3	89	89	NUM
ftr-307	474	4	.	.	PUNCT
ftr-307	475	1	i	i	PRON
ftr-307	475	2	d.	d.	PROPN
ftr-307	475	3	90	90	NUM
ftr-307	475	4	.	.	PUNCT
ftr-307	476	1	i	i	PRON
ftr-307	476	2	d.	d.	PROPN
ftr-307	476	3	91	91	NUM
ftr-307	476	4	.	.	PUNCT
ftr-307	477	1	specifically	specifically	ADV
ftr-307	477	2	,	,	PUNCT
ftr-307	477	3	the	the	DET
ftr-307	477	4	first	first	ADJ
ftr-307	477	5	seven	seven	NUM
ftr-307	477	6	claims	claim	NOUN
ftr-307	477	7	released	release	VERB
ftr-307	477	8	included	include	VERB
ftr-307	477	9	the	the	DET
ftr-307	477	10	following	following	NOUN
ftr-307	477	11	:	:	PUNCT
ftr-307	477	12	94	94	NUM
ftr-307	477	13	florida	florida	PROPN
ftr-307	477	14	tax	tax	NOUN
ftr-307	477	15	review	review	NOUN
ftr-307	478	1	[	[	X
ftr-307	478	2	vol	vol	NOUN
ftr-307	478	3	.	.	PUNCT
ftr-307	479	1	14:3	14:3	NUM
ftr-307	479	2	cause	cause	NOUN
ftr-307	479	3	of	of	ADP
ftr-307	479	4	action	action	NOUN
ftr-307	479	5	released	release	VERB
ftr-307	479	6	was	be	AUX
ftr-307	479	7	that	that	SCONJ
ftr-307	479	8	for	for	ADP
ftr-307	479	9	“	"	PUNCT
ftr-307	479	10	any	any	DET
ftr-307	479	11	and	and	CCONJ
ftr-307	479	12	all	all	DET
ftr-307	479	13	claims	claim	NOUN
ftr-307	479	14	for	for	ADP
ftr-307	479	15	breach	breach	NOUN
ftr-307	479	16	of	of	ADP
ftr-307	479	17	contract	contract	NOUN
ftr-307	479	18	,	,	PUNCT
ftr-307	479	19	breach	breach	NOUN
ftr-307	479	20	of	of	ADP
ftr-307	479	21	the	the	DET
ftr-307	479	22	covenant	covenant	NOUN
ftr-307	479	23	of	of	ADP
ftr-307	479	24	good	good	ADJ
ftr-307	479	25	faith	faith	NOUN
ftr-307	479	26	and	and	CCONJ
ftr-307	479	27	fair	fair	ADJ
ftr-307	479	28	dealing	dealing	NOUN
ftr-307	479	29	,	,	PUNCT
ftr-307	479	30	invasion	invasion	NOUN
ftr-307	479	31	of	of	ADP
ftr-307	479	32	privacy	privacy	NOUN
ftr-307	479	33	,	,	PUNCT
ftr-307	479	34	infliction	infliction	NOUN
ftr-307	479	35	of	of	ADP
ftr-307	479	36	emotional	emotional	ADJ
ftr-307	479	37	distress	distress	NOUN
ftr-307	479	38	,	,	PUNCT
ftr-307	479	39	defamation	defamation	NOUN
ftr-307	479	40	and	and	CCONJ
ftr-307	479	41	misrepresentation	misrepresentation	NOUN
ftr-307	479	42	.	.	PUNCT
ftr-307	480	1	”92	”92	ADJ
ftr-307	480	2	the	the	DET
ftr-307	480	3	settlement	settlement	NOUN
ftr-307	480	4	was	be	AUX
ftr-307	480	5	for	for	ADP
ftr-307	480	6	about	about	ADV
ftr-307	480	7	$	$	SYM
ftr-307	480	8	33,000	33,000	NUM
ftr-307	480	9	,	,	PUNCT
ftr-307	480	10	of	of	ADP
ftr-307	480	11	that	that	DET
ftr-307	480	12	amount	amount	NOUN
ftr-307	480	13	around	around	ADV
ftr-307	480	14	$	$	SYM
ftr-307	480	15	8,000	8,000	NUM
ftr-307	480	16	was	be	AUX
ftr-307	480	17	wages	wage	NOUN
ftr-307	480	18	due	due	ADJ
ftr-307	480	19	,	,	PUNCT
ftr-307	480	20	and	and	CCONJ
ftr-307	480	21	an	an	DET
ftr-307	480	22	additional	additional	ADJ
ftr-307	480	23	$	$	SYM
ftr-307	480	24	8,000	8,000	NUM
ftr-307	480	25	went	go	VERB
ftr-307	480	26	to	to	ADP
ftr-307	480	27	the	the	DET
ftr-307	480	28	plaintiff	plaintiff	NOUN
ftr-307	480	29	’s	’s	PART
ftr-307	480	30	attorney.93	attorney.93	NUM
ftr-307	480	31	the	the	DET
ftr-307	480	32	tax	tax	NOUN
ftr-307	480	33	treatment	treatment	NOUN
ftr-307	480	34	of	of	ADP
ftr-307	480	35	those	those	DET
ftr-307	480	36	first	first	ADJ
ftr-307	480	37	two	two	NUM
ftr-307	480	38	amounts	amount	NOUN
ftr-307	480	39	was	be	AUX
ftr-307	480	40	not	not	PART
ftr-307	480	41	in	in	ADP
ftr-307	480	42	dispute	dispute	NOUN
ftr-307	480	43	;	;	PUNCT
ftr-307	480	44	instead	instead	ADV
ftr-307	480	45	,	,	PUNCT
ftr-307	480	46	the	the	DET
ftr-307	480	47	dispute	dispute	NOUN
ftr-307	480	48	centered	center	VERB
ftr-307	480	49	on	on	ADP
ftr-307	480	50	whether	whether	SCONJ
ftr-307	480	51	the	the	DET
ftr-307	480	52	remaining	remain	VERB
ftr-307	480	53	amount	amount	NOUN
ftr-307	480	54	—	—	PUNCT
ftr-307	480	55	about	about	ADV
ftr-307	480	56	$	$	SYM
ftr-307	480	57	16,000	16,000	NUM
ftr-307	480	58	—	—	PUNCT
ftr-307	480	59	was	be	AUX
ftr-307	480	60	properly	properly	ADV
ftr-307	480	61	excluded	exclude	VERB
ftr-307	480	62	under	under	ADP
ftr-307	480	63	section	section	NOUN
ftr-307	480	64	104(a)(2).94	104(a)(2).94	PROPN
ftr-307	480	65	the	the	DET
ftr-307	480	66	settlement	settlement	NOUN
ftr-307	480	67	agreement	agreement	NOUN
ftr-307	480	68	was	be	AUX
ftr-307	480	69	silent	silent	ADJ
ftr-307	480	70	as	as	ADP
ftr-307	480	71	to	to	ADP
ftr-307	480	72	the	the	DET
ftr-307	480	73	purpose	purpose	NOUN
ftr-307	480	74	of	of	ADP
ftr-307	480	75	the	the	DET
ftr-307	480	76	payment.95	payment.95	NOUN
ftr-307	480	77	such	such	ADJ
ftr-307	480	78	silence	silence	NOUN
ftr-307	480	79	is	be	AUX
ftr-307	480	80	often	often	ADV
ftr-307	480	81	fatal	fatal	ADJ
ftr-307	480	82	to	to	ADP
ftr-307	480	83	the	the	DET
ftr-307	480	84	exclusion	exclusion	NOUN
ftr-307	480	85	of	of	ADP
ftr-307	480	86	damages	damage	NOUN
ftr-307	480	87	under	under	ADP
ftr-307	480	88	section	section	NOUN
ftr-307	480	89	104(a)(2),96	104(a)(2),96	NUM
ftr-307	480	90	(	(	PUNCT
ftr-307	480	91	a	a	NOUN
ftr-307	480	92	)	)	PUNCT
ftr-307	480	93	any	any	PRON
ftr-307	480	94	and	and	CCONJ
ftr-307	480	95	all	all	PRON
ftr-307	480	96	rights	right	NOUN
ftr-307	480	97	and	and	CCONJ
ftr-307	480	98	claims	claim	NOUN
ftr-307	480	99	relating	relate	VERB
ftr-307	480	100	to	to	ADP
ftr-307	480	101	or	or	CCONJ
ftr-307	480	102	in	in	ADP
ftr-307	480	103	any	any	DET
ftr-307	480	104	manner	manner	NOUN
ftr-307	480	105	arising	arise	VERB
ftr-307	480	106	from	from	ADP
ftr-307	480	107	the	the	PRON
ftr-307	480	108	*	*	PUNCT
ftr-307	480	109	*	*	PUNCT
ftr-307	480	110	*	*	PUNCT
ftr-307	481	1	[	[	X
ftr-307	481	2	petitioner	petitioner	NOUN
ftr-307	481	3	’s	’s	PART
ftr-307	481	4	]	]	PUNCT
ftr-307	481	5	employment	employment	NOUN
ftr-307	481	6	or	or	CCONJ
ftr-307	481	7	the	the	DET
ftr-307	481	8	termination	termination	NOUN
ftr-307	481	9	of	of	ADP
ftr-307	481	10	her	her	PRON
ftr-307	481	11	employment	employment	NOUN
ftr-307	481	12	;	;	PUNCT
ftr-307	481	13	(	(	PUNCT
ftr-307	481	14	b	b	X
ftr-307	481	15	)	)	PUNCT
ftr-307	481	16	any	any	PRON
ftr-307	481	17	and	and	CCONJ
ftr-307	481	18	all	all	DET
ftr-307	481	19	rights	right	NOUN
ftr-307	481	20	and	and	CCONJ
ftr-307	481	21	claims	claim	NOUN
ftr-307	481	22	arising	arise	VERB
ftr-307	481	23	under	under	ADP
ftr-307	481	24	the	the	DET
ftr-307	481	25	california	california	PROPN
ftr-307	481	26	fair	fair	PROPN
ftr-307	481	27	employment	employment	NOUN
ftr-307	481	28	and	and	CCONJ
ftr-307	481	29	housing	housing	NOUN
ftr-307	481	30	act	act	NOUN
ftr-307	481	31	*	*	PUNCT
ftr-307	482	1	*	*	PUNCT
ftr-307	482	2	*	*	PUNCT
ftr-307	482	3	;	;	PUNCT
ftr-307	482	4	(	(	PUNCT
ftr-307	482	5	c	c	X
ftr-307	482	6	)	)	PUNCT
ftr-307	482	7	any	any	PRON
ftr-307	482	8	and	and	CCONJ
ftr-307	482	9	all	all	DET
ftr-307	482	10	claims	claim	NOUN
ftr-307	482	11	arising	arise	VERB
ftr-307	482	12	under	under	ADP
ftr-307	482	13	the	the	DET
ftr-307	482	14	civil	civil	ADJ
ftr-307	482	15	rights	right	NOUN
ftr-307	482	16	act	act	NOUN
ftr-307	482	17	of	of	ADP
ftr-307	482	18	1964	1964	NUM
ftr-307	482	19	*	*	PUNCT
ftr-307	483	1	*	*	PUNCT
ftr-307	483	2	*	*	PUNCT
ftr-307	483	3	;	;	PUNCT
ftr-307	483	4	(	(	PUNCT
ftr-307	483	5	d	d	X
ftr-307	483	6	)	)	PUNCT
ftr-307	483	7	any	any	PRON
ftr-307	483	8	and	and	CCONJ
ftr-307	483	9	all	all	DET
ftr-307	483	10	rights	right	NOUN
ftr-307	483	11	and	and	CCONJ
ftr-307	483	12	claims	claim	NOUN
ftr-307	483	13	arising	arise	VERB
ftr-307	483	14	under	under	ADP
ftr-307	483	15	the	the	DET
ftr-307	483	16	americans	americans	PROPN
ftr-307	483	17	with	with	ADP
ftr-307	483	18	disabilities	disability	NOUN
ftr-307	483	19	act	act	PROPN
ftr-307	483	20	;	;	PUNCT
ftr-307	483	21	(	(	PUNCT
ftr-307	483	22	e	e	X
ftr-307	483	23	)	)	PUNCT
ftr-307	483	24	any	any	PRON
ftr-307	483	25	and	and	CCONJ
ftr-307	483	26	all	all	DET
ftr-307	483	27	rights	right	NOUN
ftr-307	483	28	and	and	CCONJ
ftr-307	483	29	claims	claim	NOUN
ftr-307	483	30	arising	arise	VERB
ftr-307	483	31	[	[	PUNCT
ftr-307	483	32	sic	sic	ADJ
ftr-307	483	33	]	]	PUNCT
ftr-307	483	34	the	the	DET
ftr-307	483	35	age	age	NOUN
ftr-307	483	36	discrimination	discrimination	NOUN
ftr-307	483	37	in	in	ADP
ftr-307	483	38	employment	employment	NOUN
ftr-307	483	39	act	act	NOUN
ftr-307	483	40	of	of	ADP
ftr-307	483	41	1967	1967	NUM
ftr-307	483	42	*	*	PUNCT
ftr-307	484	1	*	*	PUNCT
ftr-307	484	2	*	*	PUNCT
ftr-307	484	3	;	;	PUNCT
ftr-307	484	4	(	(	PUNCT
ftr-307	484	5	f	f	X
ftr-307	484	6	)	)	PUNCT
ftr-307	484	7	any	any	PRON
ftr-307	484	8	and	and	CCONJ
ftr-307	484	9	all	all	DET
ftr-307	484	10	rights	right	NOUN
ftr-307	484	11	and	and	CCONJ
ftr-307	484	12	claims	claim	NOUN
ftr-307	484	13	arising	arise	VERB
ftr-307	484	14	under	under	ADP
ftr-307	484	15	the	the	DET
ftr-307	484	16	family	family	NOUN
ftr-307	484	17	and	and	CCONJ
ftr-307	484	18	medical	medical	ADJ
ftr-307	484	19	leave	leave	NOUN
ftr-307	484	20	act	act	NOUN
ftr-307	484	21	or	or	CCONJ
ftr-307	484	22	the	the	DET
ftr-307	484	23	california	california	PROPN
ftr-307	484	24	family	family	NOUN
ftr-307	484	25	rights	right	NOUN
ftr-307	484	26	act	act	NOUN
ftr-307	484	27	;	;	PUNCT
ftr-307	484	28	(	(	PUNCT
ftr-307	484	29	g	g	NOUN
ftr-307	484	30	)	)	PUNCT
ftr-307	484	31	any	any	PRON
ftr-307	484	32	and	and	CCONJ
ftr-307	484	33	all	all	DET
ftr-307	484	34	claims	claim	NOUN
ftr-307	484	35	for	for	ADP
ftr-307	484	36	violation	violation	NOUN
ftr-307	484	37	of	of	ADP
ftr-307	484	38	the	the	DET
ftr-307	484	39	fair	fair	ADJ
ftr-307	484	40	labor	labor	NOUN
ftr-307	484	41	standards	standard	NOUN
ftr-307	484	42	act	act	PROPN
ftr-307	484	43	,	,	PUNCT
ftr-307	484	44	the	the	DET
ftr-307	484	45	california	california	PROPN
ftr-307	484	46	labor	labor	PROPN
ftr-307	484	47	code	code	PROPN
ftr-307	484	48	,	,	PUNCT
ftr-307	484	49	or	or	CCONJ
ftr-307	484	50	the	the	DET
ftr-307	484	51	california	california	PROPN
ftr-307	484	52	wage	wage	NOUN
ftr-307	484	53	orders	order	NOUN
ftr-307	484	54	.	.	PUNCT
ftr-307	485	1	99	99	NUM
ftr-307	485	2	t.c.m	t.c.m	NOUN
ftr-307	485	3	.	.	PUNCT
ftr-307	486	1	(	(	PUNCT
ftr-307	486	2	cch	cch	NOUN
ftr-307	486	3	)	)	PUNCT
ftr-307	486	4	at	at	ADP
ftr-307	486	5	1048	1048	NUM
ftr-307	486	6	,	,	PUNCT
ftr-307	486	7	t.c.m	t.c.m	INTJ
ftr-307	486	8	.	.	PUNCT
ftr-307	487	1	(	(	PUNCT
ftr-307	487	2	ria	ria	PROPN
ftr-307	487	3	)	)	PUNCT
ftr-307	487	4	¶	¶	PROPN
ftr-307	487	5	2010	2010	NUM
ftr-307	487	6	-	-	SYM
ftr-307	487	7	009	009	NUM
ftr-307	487	8	at	at	ADP
ftr-307	487	9	68	68	NUM
ftr-307	487	10	.	.	PUNCT
ftr-307	488	1	92	92	NUM
ftr-307	488	2	.	.	PUNCT
ftr-307	489	1	i	i	PRON
ftr-307	489	2	d.	d.	PROPN
ftr-307	489	3	93	93	NUM
ftr-307	489	4	.	.	PUNCT
ftr-307	490	1	i	i	PRON
ftr-307	490	2	d.	d.	PROPN
ftr-307	490	3	94	94	NUM
ftr-307	490	4	.	.	PUNCT
ftr-307	491	1	99	99	NUM
ftr-307	491	2	t.c.m	t.c.m	NOUN
ftr-307	491	3	.	.	PUNCT
ftr-307	492	1	(	(	PUNCT
ftr-307	492	2	cch	cch	NOUN
ftr-307	492	3	)	)	PUNCT
ftr-307	492	4	at	at	ADP
ftr-307	492	5	1049	1049	NUM
ftr-307	492	6	,	,	PUNCT
ftr-307	492	7	t.c.m	t.c.m	INTJ
ftr-307	492	8	.	.	PUNCT
ftr-307	493	1	(	(	PUNCT
ftr-307	493	2	ria	ria	PROPN
ftr-307	493	3	)	)	PUNCT
ftr-307	493	4	¶	¶	PROPN
ftr-307	493	5	2010	2010	NUM
ftr-307	493	6	-	-	SYM
ftr-307	493	7	009	009	NUM
ftr-307	493	8	at	at	ADP
ftr-307	493	9	68	68	NUM
ftr-307	493	10	.	.	PUNCT
ftr-307	494	1	95	95	NUM
ftr-307	494	2	.	.	PUNCT
ftr-307	495	1	domeny	domeny	PROPN
ftr-307	495	2	,	,	PUNCT
ftr-307	495	3	99	99	NUM
ftr-307	495	4	t.c.m	t.c.m	NOUN
ftr-307	495	5	.	.	PUNCT
ftr-307	496	1	(	(	PUNCT
ftr-307	496	2	cch	cch	NOUN
ftr-307	496	3	)	)	PUNCT
ftr-307	496	4	at	at	ADP
ftr-307	496	5	1049	1049	NUM
ftr-307	496	6	,	,	PUNCT
ftr-307	496	7	t.c.m	t.c.m	INTJ
ftr-307	496	8	.	.	PUNCT
ftr-307	497	1	(	(	PUNCT
ftr-307	497	2	ria	ria	PROPN
ftr-307	497	3	)	)	PUNCT
ftr-307	497	4	¶	¶	PROPN
ftr-307	497	5	2010	2010	NUM
ftr-307	497	6	-	-	SYM
ftr-307	497	7	009	009	NUM
ftr-307	497	8	at	at	ADP
ftr-307	497	9	68	68	NUM
ftr-307	497	10	(	(	PUNCT
ftr-307	497	11	noting	note	VERB
ftr-307	497	12	that	that	SCONJ
ftr-307	497	13	“	"	PUNCT
ftr-307	497	14	[	[	X
ftr-307	497	15	i]n	i]n	NOUN
ftr-307	497	16	all	all	DET
ftr-307	497	17	respects	respect	NOUN
ftr-307	497	18	,	,	PUNCT
ftr-307	497	19	the	the	DET
ftr-307	497	20	settlement	settlement	NOUN
ftr-307	497	21	agreement	agreement	NOUN
ftr-307	497	22	is	be	AUX
ftr-307	497	23	ambiguous	ambiguous	ADJ
ftr-307	497	24	regarding	regard	VERB
ftr-307	497	25	any	any	DET
ftr-307	497	26	specific	specific	ADJ
ftr-307	497	27	reason	reason	NOUN
ftr-307	497	28	for	for	ADP
ftr-307	497	29	the	the	DET
ftr-307	497	30	payment	payment	NOUN
ftr-307	497	31	”	"	PUNCT
ftr-307	497	32	)	)	PUNCT
ftr-307	497	33	.	.	PUNCT
ftr-307	498	1	96	96	X
ftr-307	498	2	.	.	PUNCT
ftr-307	498	3	see	see	VERB
ftr-307	498	4	e.g.	e.g.	ADV
ftr-307	498	5	,	,	PUNCT
ftr-307	498	6	hellesen	hellesen	PROPN
ftr-307	498	7	v.	v.	ADP
ftr-307	498	8	commissioner	commissioner	PROPN
ftr-307	498	9	,	,	PUNCT
ftr-307	498	10	97	97	NUM
ftr-307	498	11	t.c.m	t.c.m	NOUN
ftr-307	498	12	.	.	PUNCT
ftr-307	499	1	(	(	PUNCT
ftr-307	499	2	cch	cch	NOUN
ftr-307	499	3	)	)	PUNCT
ftr-307	499	4	1810	1810	NUM
ftr-307	499	5	,	,	PUNCT
ftr-307	499	6	1813	1813	NUM
ftr-307	499	7	,	,	PUNCT
ftr-307	499	8	t.c.m	t.c.m	INTJ
ftr-307	499	9	.	.	PUNCT
ftr-307	500	1	(	(	PUNCT
ftr-307	500	2	ria	ria	PROPN
ftr-307	500	3	)	)	PUNCT
ftr-307	500	4	¶	¶	PROPN
ftr-307	500	5	2009	2009	NUM
ftr-307	500	6	-	-	SYM
ftr-307	500	7	143	143	NUM
ftr-307	500	8	at	at	ADP
ftr-307	500	9	1170	1170	NUM
ftr-307	500	10	(	(	PUNCT
ftr-307	500	11	2009	2009	NUM
ftr-307	500	12	)	)	PUNCT
ftr-307	500	13	(	(	PUNCT
ftr-307	500	14	noting	note	VERB
ftr-307	500	15	that	that	SCONJ
ftr-307	500	16	“	"	PUNCT
ftr-307	500	17	[	[	X
ftr-307	500	18	w]ithout	w]ithout	ADP
ftr-307	500	19	such	such	DET
ftr-307	500	20	an	an	DET
ftr-307	500	21	allocation	allocation	NOUN
ftr-307	500	22	,	,	PUNCT
ftr-307	500	23	no	no	DET
ftr-307	500	24	amount	amount	NOUN
ftr-307	500	25	of	of	ADP
ftr-307	500	26	the	the	DET
ftr-307	500	27	settlement	settlement	NOUN
ftr-307	500	28	may	may	AUX
ftr-307	500	29	be	be	AUX
ftr-307	500	30	excluded	exclude	VERB
ftr-307	500	31	from	from	ADP
ftr-307	500	32	income	income	NOUN
ftr-307	500	33	”	"	PUNCT
ftr-307	500	34	)	)	PUNCT
ftr-307	500	35	.	.	PUNCT
ftr-307	501	1	even	even	ADV
ftr-307	501	2	with	with	ADP
ftr-307	501	3	a	a	DET
ftr-307	501	4	specific	specific	ADJ
ftr-307	501	5	allocation	allocation	NOUN
ftr-307	501	6	in	in	ADP
ftr-307	501	7	a	a	DET
ftr-307	501	8	settlement	settlement	NOUN
ftr-307	501	9	agreement	agreement	NOUN
ftr-307	501	10	,	,	PUNCT
ftr-307	501	11	damage	damage	NOUN
ftr-307	501	12	awards	award	NOUN
ftr-307	501	13	might	might	AUX
ftr-307	501	14	nonetheless	nonetheless	ADV
ftr-307	501	15	be	be	AUX
ftr-307	501	16	included	include	VERB
ftr-307	501	17	in	in	ADP
ftr-307	501	18	income	income	NOUN
ftr-307	501	19	.	.	PUNCT
ftr-307	502	1	e.g.	e.g.	ADV
ftr-307	502	2	,	,	PUNCT
ftr-307	502	3	goode	goode	PROPN
ftr-307	502	4	v.	v.	PROPN
ftr-307	502	5	commissioner	commissioner	PROPN
ftr-307	502	6	,	,	PUNCT
ftr-307	502	7	91	91	NUM
ftr-307	502	8	t.c.m	t.c.m	NOUN
ftr-307	502	9	.	.	PUNCT
ftr-307	503	1	(	(	PUNCT
ftr-307	503	2	cch	cch	NOUN
ftr-307	503	3	)	)	PUNCT
ftr-307	503	4	901	901	NUM
ftr-307	503	5	,	,	PUNCT
ftr-307	503	6	903	903	NUM
ftr-307	503	7	-	-	SYM
ftr-307	503	8	05	05	NUM
ftr-307	503	9	,	,	PUNCT
ftr-307	503	10	t.c.m	t.c.m	INTJ
ftr-307	503	11	.	.	PUNCT
ftr-307	504	1	(	(	PUNCT
ftr-307	504	2	ria	ria	PROPN
ftr-307	504	3	)	)	PUNCT
ftr-307	504	4	¶	¶	PROPN
ftr-307	504	5	2006	2006	NUM
ftr-307	504	6	-	-	SYM
ftr-307	504	7	048	048	NUM
ftr-307	504	8	at	at	ADP
ftr-307	504	9	378–81	378–81	NUM
ftr-307	504	10	(	(	PUNCT
ftr-307	504	11	2006	2006	NUM
ftr-307	504	12	)	)	PUNCT
ftr-307	504	13	,	,	PUNCT
ftr-307	504	14	appeal	appeal	NOUN
ftr-307	504	15	dismissed	dismiss	VERB
ftr-307	504	16	per	per	ADP
ftr-307	504	17	stipulation	stipulation	NOUN
ftr-307	504	18	,	,	PUNCT
ftr-307	504	19	no	no	INTJ
ftr-307	504	20	.	.	NOUN
ftr-307	504	21	06	06	NUM
ftr-307	504	22	-	-	SYM
ftr-307	504	23	1219	1219	NUM
ftr-307	504	24	,	,	PUNCT
ftr-307	504	25	2008	2008	NUM
ftr-307	504	26	wl	wl	SYM
ftr-307	504	27	435520	435520	NUM
ftr-307	504	28	(	(	PUNCT
ftr-307	504	29	d.c	d.c	PROPN
ftr-307	504	30	.	.	PROPN
ftr-307	504	31	cir	cir	PROPN
ftr-307	504	32	.	.	PROPN
ftr-307	504	33	2008	2008	NUM
ftr-307	504	34	)	)	PUNCT
ftr-307	505	1	(	(	PUNCT
ftr-307	505	2	including	include	VERB
ftr-307	505	3	the	the	DET
ftr-307	505	4	award	award	NOUN
ftr-307	505	5	and	and	CCONJ
ftr-307	505	6	upholding	uphold	VERB
ftr-307	505	7	the	the	DET
ftr-307	505	8	penalty	penalty	NOUN
ftr-307	505	9	despite	despite	SCONJ
ftr-307	505	10	express	express	ADJ
ftr-307	505	11	allocations	allocation	NOUN
ftr-307	505	12	in	in	ADP
ftr-307	505	13	settlement	settlement	NOUN
ftr-307	505	14	agreements	agreement	NOUN
ftr-307	505	15	because	because	SCONJ
ftr-307	505	16	although	although	SCONJ
ftr-307	505	17	express	express	ADJ
ftr-307	505	18	identification	identification	NOUN
ftr-307	505	19	of	of	ADP
ftr-307	505	20	payment	payment	NOUN
ftr-307	505	21	amounts	amount	NOUN
ftr-307	505	22	deemed	deem	VERB
ftr-307	505	23	eligible	eligible	ADJ
ftr-307	505	24	for	for	ADP
ftr-307	505	25	“	"	PUNCT
ftr-307	505	26	compensation	compensation	NOUN
ftr-307	505	27	for	for	ADP
ftr-307	505	28	injuries	injury	NOUN
ftr-307	505	29	or	or	CCONJ
ftr-307	505	30	sickness	sickness	NOUN
ftr-307	505	31	”	"	PUNCT
ftr-307	505	32	exclusion	exclusion	NOUN
ftr-307	505	33	from	from	ADP
ftr-307	505	34	income	income	NOUN
ftr-307	505	35	are	be	AUX
ftr-307	505	36	generally	generally	ADV
ftr-307	505	37	upheld	uphold	VERB
ftr-307	505	38	,	,	PUNCT
ftr-307	505	39	allocations	allocation	NOUN
ftr-307	505	40	that	that	PRON
ftr-307	505	41	do	do	AUX
ftr-307	505	42	not	not	PART
ftr-307	505	43	arise	arise	VERB
ftr-307	505	44	from	from	ADP
ftr-307	505	45	arm	arm	NOUN
ftr-307	505	46	’s	’s	PART
ftr-307	505	47	length	length	NOUN
ftr-307	505	48	negotiations	negotiation	NOUN
ftr-307	505	49	are	be	AUX
ftr-307	505	50	not	not	PART
ftr-307	505	51	conclusive	conclusive	ADJ
ftr-307	505	52	)	)	PUNCT
ftr-307	505	53	;	;	PUNCT
ftr-307	505	54	vincent	vincent	PROPN
ftr-307	505	55	v.	v.	PROPN
ftr-307	505	56	commissioner	commissioner	PROPN
ftr-307	505	57	,	,	PUNCT
ftr-307	505	58	89	89	NUM
ftr-307	505	59	t.c.m	t.c.m	NOUN
ftr-307	505	60	.	.	PUNCT
ftr-307	506	1	(	(	PUNCT
ftr-307	506	2	cch	cch	NOUN
ftr-307	506	3	)	)	PUNCT
ftr-307	506	4	1119	1119	NUM
ftr-307	506	5	,	,	PUNCT
ftr-307	506	6	t.c.m	t.c.m	INTJ
ftr-307	506	7	.	.	PUNCT
ftr-307	507	1	(	(	PUNCT
ftr-307	507	2	ria	ria	PROPN
ftr-307	507	3	)	)	PUNCT
ftr-307	507	4	¶	¶	PROPN
ftr-307	507	5	2005	2005	NUM
ftr-307	507	6	-	-	SYM
ftr-307	507	7	095	095	NUM
ftr-307	507	8	at	at	ADP
ftr-307	507	9	667	667	NUM
ftr-307	507	10	(	(	PUNCT
ftr-307	507	11	2005	2005	NUM
ftr-307	507	12	)	)	PUNCT
ftr-307	507	13	(	(	PUNCT
ftr-307	507	14	“	"	PUNCT
ftr-307	507	15	we	we	PRON
ftr-307	507	16	are	be	AUX
ftr-307	507	17	not	not	PART
ftr-307	507	18	bound	bind	VERB
ftr-307	507	19	by	by	ADP
ftr-307	507	20	a	a	DET
ftr-307	507	21	settlement	settlement	NOUN
ftr-307	507	22	agreement	agreement	NOUN
ftr-307	507	23	’s	’s	PART
ftr-307	507	24	characterization	characterization	NOUN
ftr-307	507	25	or	or	CCONJ
ftr-307	507	26	division	division	NOUN
ftr-307	507	27	of	of	ADP
ftr-307	507	28	settlement	settlement	NOUN
ftr-307	507	29	amounts	amount	NOUN
ftr-307	507	30	,	,	PUNCT
ftr-307	507	31	particularly	particularly	ADV
ftr-307	507	32	where	where	SCONJ
ftr-307	507	33	it	it	PRON
ftr-307	507	34	appears	appear	VERB
ftr-307	507	35	that	that	SCONJ
ftr-307	507	36	one	one	NUM
ftr-307	507	37	party	party	NOUN
ftr-307	507	38	may	may	AUX
ftr-307	507	39	not	not	PART
ftr-307	507	40	have	have	AUX
ftr-307	507	41	had	have	VERB
ftr-307	507	42	a	a	DET
ftr-307	507	43	strong	strong	ADJ
ftr-307	507	44	motivation	motivation	NOUN
ftr-307	507	45	to	to	PART
ftr-307	507	46	negotiate	negotiate	VERB
ftr-307	507	47	at	at	ADP
ftr-307	507	48	arm	arm	NOUN
ftr-307	507	49	’s	’s	PART
ftr-307	507	50	length	length	NOUN
ftr-307	507	51	as	as	ADP
ftr-307	507	52	to	to	ADP
ftr-307	507	53	the	the	DET
ftr-307	507	54	characterization	characterization	NOUN
ftr-307	507	55	and/or	and/or	CCONJ
ftr-307	507	56	division	division	NOUN
ftr-307	507	57	of	of	ADP
ftr-307	507	58	the	the	DET
ftr-307	507	59	settlement	settlement	NOUN
ftr-307	507	60	amounts	amount	VERB
ftr-307	507	61	.	.	PUNCT
ftr-307	507	62	”	"	PUNCT
ftr-307	507	63	)	)	PUNCT
ftr-307	507	64	.	.	PUNCT
ftr-307	508	1	2013	2013	NUM
ftr-307	508	2	]	]	PUNCT
ftr-307	509	1	taxing	tax	VERB
ftr-307	509	2	anxiety	anxiety	NOUN
ftr-307	509	3	95	95	NUM
ftr-307	509	4	but	but	CCONJ
ftr-307	509	5	in	in	ADP
ftr-307	509	6	this	this	DET
ftr-307	509	7	case	case	NOUN
ftr-307	509	8	,	,	PUNCT
ftr-307	509	9	the	the	DET
ftr-307	509	10	court	court	NOUN
ftr-307	509	11	permitted	permit	VERB
ftr-307	509	12	exclusion	exclusion	NOUN
ftr-307	509	13	from	from	ADP
ftr-307	509	14	income	income	NOUN
ftr-307	509	15	,	,	PUNCT
ftr-307	509	16	reasoning	reason	VERB
ftr-307	509	17	that	that	SCONJ
ftr-307	509	18	the	the	DET
ftr-307	509	19	payment	payment	NOUN
ftr-307	509	20	was	be	AUX
ftr-307	509	21	“	"	PUNCT
ftr-307	509	22	on	on	ADP
ftr-307	509	23	account	account	NOUN
ftr-307	509	24	of	of	ADP
ftr-307	509	25	”	"	PUNCT
ftr-307	509	26	the	the	DET
ftr-307	509	27	physical	physical	ADJ
ftr-307	509	28	injuries	injury	NOUN
ftr-307	509	29	—	—	PUNCT
ftr-307	509	30	in	in	ADP
ftr-307	509	31	particular	particular	ADJ
ftr-307	509	32	,	,	PUNCT
ftr-307	509	33	the	the	DET
ftr-307	509	34	exacerbated	exacerbate	VERB
ftr-307	509	35	multiple	multiple	ADJ
ftr-307	509	36	sclerosis.97	sclerosis.97	NOUN
ftr-307	509	37	domeny	domeny	NOUN
ftr-307	509	38	is	be	AUX
ftr-307	509	39	not	not	PART
ftr-307	509	40	unique	unique	ADJ
ftr-307	509	41	.	.	PUNCT
ftr-307	510	1	in	in	ADP
ftr-307	510	2	a	a	DET
ftr-307	510	3	similar	similar	ADJ
ftr-307	510	4	case	case	NOUN
ftr-307	510	5	,	,	PUNCT
ftr-307	510	6	parkinson	parkinson	NOUN
ftr-307	510	7	v.	v.	CCONJ
ftr-307	510	8	commissioner,98	commissioner,98	NOUN
ftr-307	510	9	the	the	DET
ftr-307	510	10	taxpayer	taxpayer	NOUN
ftr-307	510	11	successfully	successfully	ADV
ftr-307	510	12	excluded	exclude	VERB
ftr-307	510	13	a	a	DET
ftr-307	510	14	portion	portion	NOUN
ftr-307	510	15	of	of	ADP
ftr-307	510	16	his	his	PRON
ftr-307	510	17	settlement	settlement	NOUN
ftr-307	510	18	from	from	ADP
ftr-307	510	19	income	income	NOUN
ftr-307	510	20	on	on	ADP
ftr-307	510	21	the	the	DET
ftr-307	510	22	basis	basis	NOUN
ftr-307	510	23	of	of	ADP
ftr-307	510	24	a	a	DET
ftr-307	510	25	physical	physical	ADJ
ftr-307	510	26	injury	injury	NOUN
ftr-307	510	27	.	.	PUNCT
ftr-307	511	1	in	in	ADP
ftr-307	511	2	parkinson	parkinson	NOUN
ftr-307	511	3	,	,	PUNCT
ftr-307	511	4	just	just	ADV
ftr-307	511	5	like	like	ADP
ftr-307	511	6	domeny	domeny	NOUN
ftr-307	511	7	,	,	PUNCT
ftr-307	511	8	the	the	DET
ftr-307	511	9	taxpayer	taxpayer	NOUN
ftr-307	511	10	’s	’s	PART
ftr-307	511	11	pre	pre	ADJ
ftr-307	511	12	-	-	ADJ
ftr-307	511	13	existing	exist	VERB
ftr-307	511	14	health	health	NOUN
ftr-307	511	15	condition	condition	NOUN
ftr-307	511	16	was	be	AUX
ftr-307	511	17	exacerbated	exacerbate	VERB
ftr-307	511	18	due	due	ADP
ftr-307	511	19	to	to	ADP
ftr-307	511	20	stress	stress	NOUN
ftr-307	511	21	brought	bring	VERB
ftr-307	511	22	on	on	ADP
ftr-307	511	23	by	by	ADP
ftr-307	511	24	a	a	DET
ftr-307	511	25	hostile	hostile	ADJ
ftr-307	511	26	work	work	NOUN
ftr-307	511	27	environment	environment	NOUN
ftr-307	511	28	.	.	PUNCT
ftr-307	512	1	mr	mr	PROPN
ftr-307	512	2	.	.	PROPN
ftr-307	512	3	parkinson	parkinson	PROPN
ftr-307	512	4	was	be	AUX
ftr-307	512	5	a	a	DET
ftr-307	512	6	hospital	hospital	NOUN
ftr-307	512	7	-	-	PUNCT
ftr-307	512	8	based	base	VERB
ftr-307	512	9	ultrasound	ultrasound	NOUN
ftr-307	512	10	technician	technician	NOUN
ftr-307	512	11	who	who	PRON
ftr-307	512	12	had	have	VERB
ftr-307	512	13	supervisory	supervisory	ADJ
ftr-307	512	14	responsibilities	responsibility	NOUN
ftr-307	512	15	.	.	PUNCT
ftr-307	513	1	harassment	harassment	NOUN
ftr-307	513	2	by	by	ADP
ftr-307	513	3	colleagues	colleague	NOUN
ftr-307	513	4	and	and	CCONJ
ftr-307	513	5	stressful	stressful	ADJ
ftr-307	513	6	conditions	condition	NOUN
ftr-307	513	7	at	at	ADP
ftr-307	513	8	work	work	NOUN
ftr-307	513	9	contributed	contribute	VERB
ftr-307	513	10	to	to	ADP
ftr-307	513	11	an	an	DET
ftr-307	513	12	initial	initial	ADJ
ftr-307	513	13	heart	heart	NOUN
ftr-307	513	14	attack	attack	NOUN
ftr-307	513	15	.	.	PUNCT
ftr-307	514	1	upon	upon	SCONJ
ftr-307	514	2	his	his	PRON
ftr-307	514	3	return	return	NOUN
ftr-307	514	4	to	to	ADP
ftr-307	514	5	work	work	NOUN
ftr-307	514	6	not	not	PART
ftr-307	514	7	only	only	ADV
ftr-307	514	8	did	do	AUX
ftr-307	514	9	his	his	PRON
ftr-307	514	10	employer	employer	NOUN
ftr-307	514	11	fail	fail	VERB
ftr-307	514	12	to	to	PART
ftr-307	514	13	provide	provide	VERB
ftr-307	514	14	reasonable	reasonable	ADJ
ftr-307	514	15	accommodations	accommodation	NOUN
ftr-307	514	16	but	but	CCONJ
ftr-307	514	17	in	in	ADP
ftr-307	514	18	fact	fact	NOUN
ftr-307	514	19	permitted	permit	VERB
ftr-307	514	20	the	the	DET
ftr-307	514	21	harassment	harassment	NOUN
ftr-307	514	22	to	to	PART
ftr-307	514	23	escalate	escalate	VERB
ftr-307	514	24	such	such	ADJ
ftr-307	514	25	that	that	SCONJ
ftr-307	514	26	mr	mr	PROPN
ftr-307	514	27	.	.	PROPN
ftr-307	514	28	parkinson	parkinson	PROPN
ftr-307	514	29	suffered	suffer	VERB
ftr-307	514	30	a	a	DET
ftr-307	514	31	second	second	ADJ
ftr-307	514	32	heart	heart	NOUN
ftr-307	514	33	attack.99	attack.99	NOUN
ftr-307	514	34	he	he	PRON
ftr-307	514	35	eventually	eventually	ADV
ftr-307	514	36	filed	file	VERB
ftr-307	514	37	suit	suit	NOUN
ftr-307	514	38	in	in	ADP
ftr-307	514	39	state	state	NOUN
ftr-307	514	40	court	court	NOUN
ftr-307	514	41	,	,	PUNCT
ftr-307	514	42	alleging	allege	VERB
ftr-307	514	43	claims	claim	NOUN
ftr-307	514	44	of	of	ADP
ftr-307	514	45	intentional	intentional	ADJ
ftr-307	514	46	infliction	infliction	NOUN
ftr-307	514	47	of	of	ADP
ftr-307	514	48	severe	severe	ADJ
ftr-307	514	49	emotional	emotional	ADJ
ftr-307	514	50	distress	distress	NOUN
ftr-307	514	51	and	and	CCONJ
ftr-307	514	52	invasion	invasion	NOUN
ftr-307	514	53	of	of	ADP
ftr-307	514	54	privacy	privacy	NOUN
ftr-307	514	55	.	.	PUNCT
ftr-307	515	1	a	a	DET
ftr-307	515	2	day	day	NOUN
ftr-307	515	3	after	after	SCONJ
ftr-307	515	4	the	the	DET
ftr-307	515	5	jury	jury	NOUN
ftr-307	515	6	trial	trial	NOUN
ftr-307	515	7	began	begin	VERB
ftr-307	515	8	,	,	PUNCT
ftr-307	515	9	the	the	DET
ftr-307	515	10	parties	party	NOUN
ftr-307	515	11	reached	reach	VERB
ftr-307	515	12	a	a	DET
ftr-307	515	13	$	$	SYM
ftr-307	515	14	350,000	350,000	NUM
ftr-307	515	15	settlement	settlement	NOUN
ftr-307	515	16	for	for	ADP
ftr-307	515	17	“	"	PUNCT
ftr-307	515	18	noneconomic	noneconomic	ADJ
ftr-307	515	19	damages	damage	NOUN
ftr-307	515	20	and	and	CCONJ
ftr-307	515	21	not	not	PART
ftr-307	515	22	as	as	ADP
ftr-307	515	23	wages	wage	NOUN
ftr-307	515	24	or	or	CCONJ
ftr-307	515	25	other	other	ADJ
ftr-307	515	26	income	income	NOUN
ftr-307	515	27	.	.	PUNCT
ftr-307	515	28	”100	”100	PUNCT
ftr-307	516	1	mr	mr	PROPN
ftr-307	516	2	.	.	PROPN
ftr-307	516	3	parkinson	parkinson	PROPN
ftr-307	516	4	received	receive	VERB
ftr-307	516	5	a	a	DET
ftr-307	516	6	portion	portion	NOUN
ftr-307	516	7	of	of	ADP
ftr-307	516	8	the	the	DET
ftr-307	516	9	settlement	settlement	NOUN
ftr-307	516	10	and	and	CCONJ
ftr-307	516	11	did	do	AUX
ftr-307	516	12	not	not	PART
ftr-307	516	13	report	report	VERB
ftr-307	516	14	any	any	PRON
ftr-307	516	15	as	as	ADP
ftr-307	516	16	income	income	NOUN
ftr-307	516	17	.	.	PUNCT
ftr-307	517	1	the	the	DET
ftr-307	517	2	court	court	NOUN
ftr-307	517	3	ultimately	ultimately	ADV
ftr-307	517	4	agreed	agree	VERB
ftr-307	517	5	the	the	DET
ftr-307	517	6	payment	payment	NOUN
ftr-307	517	7	was	be	AUX
ftr-307	517	8	properly	properly	ADV
ftr-307	517	9	excluded	exclude	VERB
ftr-307	517	10	,	,	PUNCT
ftr-307	517	11	and	and	CCONJ
ftr-307	517	12	in	in	ADP
ftr-307	517	13	so	so	ADV
ftr-307	517	14	doing	do	VERB
ftr-307	517	15	,	,	PUNCT
ftr-307	517	16	rejected	reject	VERB
ftr-307	517	17	the	the	DET
ftr-307	517	18	irs	irs	PROPN
ftr-307	517	19	’s	’s	PART
ftr-307	517	20	argument	argument	NOUN
ftr-307	517	21	that	that	SCONJ
ftr-307	517	22	the	the	DET
ftr-307	517	23	payment	payment	NOUN
ftr-307	517	24	was	be	AUX
ftr-307	517	25	on	on	ADP
ftr-307	517	26	account	account	NOUN
ftr-307	517	27	of	of	ADP
ftr-307	517	28	emotional	emotional	ADJ
ftr-307	517	29	distress	distress	NOUN
ftr-307	517	30	,	,	PUNCT
ftr-307	517	31	and	and	CCONJ
ftr-307	517	32	not	not	PART
ftr-307	517	33	physical	physical	ADJ
ftr-307	517	34	injury.101	injury.101	NOUN
ftr-307	517	35	citing	cite	VERB
ftr-307	517	36	legislative	legislative	ADJ
ftr-307	517	37	history	history	NOUN
ftr-307	517	38	,	,	PUNCT
ftr-307	517	39	the	the	DET
ftr-307	517	40	court	court	NOUN
ftr-307	517	41	distinguished	distinguish	VERB
ftr-307	517	42	between	between	ADP
ftr-307	517	43	subjective	subjective	ADJ
ftr-307	517	44	physical	physical	ADJ
ftr-307	517	45	symptoms	symptom	NOUN
ftr-307	517	46	resulting	result	VERB
ftr-307	517	47	from	from	ADP
ftr-307	517	48	emotional	emotional	ADJ
ftr-307	517	49	distress	distress	NOUN
ftr-307	517	50	—	—	PUNCT
ftr-307	517	51	such	such	ADJ
ftr-307	517	52	as	as	ADP
ftr-307	517	53	“	"	PUNCT
ftr-307	517	54	insomnia	insomnia	NOUN
ftr-307	517	55	,	,	PUNCT
ftr-307	517	56	headaches	headache	NOUN
ftr-307	517	57	,	,	PUNCT
ftr-307	517	58	stomach	stomach	NOUN
ftr-307	517	59	disorders	disorder	NOUN
ftr-307	517	60	”	"	PUNCT
ftr-307	517	61	and	and	CCONJ
ftr-307	517	62	objective	objective	ADJ
ftr-307	517	63	signs	sign	NOUN
ftr-307	517	64	of	of	ADP
ftr-307	517	65	physical	physical	ADJ
ftr-307	517	66	injury	injury	NOUN
ftr-307	517	67	manifesting	manifest	VERB
ftr-307	517	68	from	from	ADP
ftr-307	517	69	emotional	emotional	ADJ
ftr-307	517	70	distress.102	distress.102	NOUN
ftr-307	517	71	damages	damage	NOUN
ftr-307	517	72	received	receive	VERB
ftr-307	517	73	on	on	ADP
ftr-307	517	74	account	account	NOUN
ftr-307	517	75	of	of	ADP
ftr-307	517	76	the	the	DET
ftr-307	517	77	subjective	subjective	ADJ
ftr-307	517	78	symptoms	symptom	NOUN
ftr-307	517	79	are	be	AUX
ftr-307	517	80	includable	includable	ADJ
ftr-307	517	81	in	in	ADP
ftr-307	517	82	income	income	NOUN
ftr-307	517	83	,	,	PUNCT
ftr-307	517	84	while	while	SCONJ
ftr-307	517	85	damages	damage	NOUN
ftr-307	517	86	received	receive	VERB
ftr-307	517	87	on	on	ADP
ftr-307	517	88	account	account	NOUN
ftr-307	517	89	of	of	ADP
ftr-307	517	90	objective	objective	ADJ
ftr-307	517	91	signs	sign	NOUN
ftr-307	517	92	of	of	ADP
ftr-307	517	93	physical	physical	ADJ
ftr-307	517	94	injury	injury	NOUN
ftr-307	517	95	are	be	AUX
ftr-307	517	96	properly	properly	ADV
ftr-307	517	97	excluded	exclude	VERB
ftr-307	517	98	pursuant	pursuant	ADV
ftr-307	517	99	to	to	ADP
ftr-307	517	100	section	section	NOUN
ftr-307	517	101	104(a)(2	104(a)(2	NUM
ftr-307	517	102	)	)	PUNCT
ftr-307	517	103	.	.	PUNCT
ftr-307	518	1	the	the	DET
ftr-307	518	2	court	court	NOUN
ftr-307	518	3	concluded	conclude	VERB
ftr-307	518	4	that	that	SCONJ
ftr-307	518	5	mr	mr	PROPN
ftr-307	518	6	.	.	PROPN
ftr-307	518	7	parkinson	parkinson	PROPN
ftr-307	518	8	’s	’s	PART
ftr-307	518	9	settlement	settlement	NOUN
ftr-307	518	10	was	be	AUX
ftr-307	518	11	properly	properly	ADV
ftr-307	518	12	excluded	exclude	VERB
ftr-307	518	13	because	because	SCONJ
ftr-307	518	14	“	"	PUNCT
ftr-307	518	15	a	a	DET
ftr-307	518	16	heart	heart	NOUN
ftr-307	518	17	attack	attack	NOUN
ftr-307	518	18	and	and	CCONJ
ftr-307	518	19	its	its	PRON
ftr-307	518	20	physical	physical	ADJ
ftr-307	518	21	aftereffects	aftereffect	NOUN
ftr-307	518	22	constitute	constitute	VERB
ftr-307	518	23	physical	physical	ADJ
ftr-307	518	24	injury	injury	NOUN
ftr-307	518	25	97	97	NUM
ftr-307	518	26	.	.	PUNCT
ftr-307	518	27	99	99	NUM
ftr-307	518	28	t.c.m	t.c.m	NOUN
ftr-307	518	29	.	.	PUNCT
ftr-307	519	1	(	(	PUNCT
ftr-307	519	2	cch	cch	NOUN
ftr-307	519	3	)	)	PUNCT
ftr-307	519	4	at	at	ADP
ftr-307	519	5	1049–50	1049–50	NUM
ftr-307	519	6	,	,	PUNCT
ftr-307	519	7	t.c.m	t.c.m	INTJ
ftr-307	519	8	.	.	PUNCT
ftr-307	520	1	(	(	PUNCT
ftr-307	520	2	ria	ria	PROPN
ftr-307	520	3	)	)	PUNCT
ftr-307	520	4	¶	¶	PROPN
ftr-307	520	5	2010	2010	NUM
ftr-307	520	6	-	-	SYM
ftr-307	520	7	009	009	NUM
ftr-307	520	8	at	at	ADP
ftr-307	520	9	68–70	68–70	NUM
ftr-307	520	10	.	.	PUNCT
ftr-307	521	1	98	98	NUM
ftr-307	521	2	.	.	PUNCT
ftr-307	521	3	99	99	NUM
ftr-307	521	4	t.c.m	t.c.m	NOUN
ftr-307	521	5	.	.	PUNCT
ftr-307	522	1	(	(	PUNCT
ftr-307	522	2	cch	cch	NOUN
ftr-307	522	3	)	)	PUNCT
ftr-307	522	4	1583	1583	NUM
ftr-307	522	5	,	,	PUNCT
ftr-307	522	6	t.c.m	t.c.m	INTJ
ftr-307	522	7	.	.	PUNCT
ftr-307	523	1	(	(	PUNCT
ftr-307	523	2	ria	ria	PROPN
ftr-307	523	3	)	)	PUNCT
ftr-307	523	4	¶	¶	PROPN
ftr-307	523	5	2010	2010	NUM
ftr-307	523	6	-	-	SYM
ftr-307	523	7	142	142	NUM
ftr-307	523	8	(	(	PUNCT
ftr-307	523	9	2010	2010	NUM
ftr-307	523	10	)	)	PUNCT
ftr-307	523	11	.	.	PUNCT
ftr-307	524	1	99	99	NUM
ftr-307	524	2	.	.	X
ftr-307	524	3	99	99	NUM
ftr-307	524	4	t.c.m	t.c.m	NOUN
ftr-307	524	5	.	.	PUNCT
ftr-307	525	1	(	(	PUNCT
ftr-307	525	2	cch	cch	NOUN
ftr-307	525	3	)	)	PUNCT
ftr-307	525	4	at	at	ADP
ftr-307	525	5	1584	1584	NUM
ftr-307	525	6	,	,	PUNCT
ftr-307	525	7	t.c.m	t.c.m	NOUN
ftr-307	525	8	(	(	PUNCT
ftr-307	525	9	ria	ria	PROPN
ftr-307	525	10	)	)	PUNCT
ftr-307	525	11	¶	¶	PROPN
ftr-307	525	12	2010	2010	NUM
ftr-307	525	13	-	-	SYM
ftr-307	525	14	142	142	NUM
ftr-307	525	15	at	at	ADP
ftr-307	525	16	853	853	NUM
ftr-307	525	17	.	.	PUNCT
ftr-307	526	1	the	the	DET
ftr-307	526	2	alleged	allege	VERB
ftr-307	526	3	harassment	harassment	NOUN
ftr-307	526	4	was	be	AUX
ftr-307	526	5	indeed	indeed	ADV
ftr-307	526	6	extreme	extreme	ADJ
ftr-307	526	7	.	.	PUNCT
ftr-307	527	1	for	for	ADP
ftr-307	527	2	example	example	NOUN
ftr-307	527	3	,	,	PUNCT
ftr-307	527	4	the	the	DET
ftr-307	527	5	taxpayer	taxpayer	NOUN
ftr-307	527	6	suffered	suffer	VERB
ftr-307	527	7	a	a	DET
ftr-307	527	8	second	second	ADJ
ftr-307	527	9	heart	heart	NOUN
ftr-307	527	10	attack	attack	NOUN
ftr-307	527	11	at	at	ADP
ftr-307	527	12	work	work	NOUN
ftr-307	527	13	;	;	PUNCT
ftr-307	527	14	he	he	PRON
ftr-307	527	15	was	be	AUX
ftr-307	527	16	taken	take	VERB
ftr-307	527	17	to	to	ADP
ftr-307	527	18	the	the	DET
ftr-307	527	19	emergency	emergency	NOUN
ftr-307	527	20	room	room	NOUN
ftr-307	527	21	,	,	PUNCT
ftr-307	527	22	but	but	CCONJ
ftr-307	527	23	he	he	PRON
ftr-307	527	24	could	could	AUX
ftr-307	527	25	not	not	PART
ftr-307	527	26	escape	escape	VERB
ftr-307	527	27	harassment	harassment	NOUN
ftr-307	527	28	even	even	ADV
ftr-307	527	29	there	there	ADV
ftr-307	527	30	.	.	PUNCT
ftr-307	528	1	as	as	SCONJ
ftr-307	528	2	the	the	DET
ftr-307	528	3	taxpayer	taxpayer	NOUN
ftr-307	528	4	was	be	AUX
ftr-307	528	5	“	"	PUNCT
ftr-307	528	6	receiving	receive	VERB
ftr-307	528	7	treatment	treatment	NOUN
ftr-307	528	8	in	in	ADP
ftr-307	528	9	the	the	DET
ftr-307	528	10	emergency	emergency	NOUN
ftr-307	528	11	room	room	NOUN
ftr-307	528	12	,	,	PUNCT
ftr-307	528	13	one	one	NUM
ftr-307	528	14	of	of	ADP
ftr-307	528	15	[	[	PUNCT
ftr-307	528	16	his	his	PRON
ftr-307	528	17	co	co	NOUN
ftr-307	528	18	-	-	NOUN
ftr-307	528	19	workers	worker	NOUN
ftr-307	528	20	]	]	PUNCT
ftr-307	528	21	reached	reach	VERB
ftr-307	528	22	him	he	PRON
ftr-307	528	23	by	by	ADP
ftr-307	528	24	telephone	telephone	NOUN
ftr-307	528	25	and	and	CCONJ
ftr-307	528	26	demanded	demand	VERB
ftr-307	528	27	that	that	SCONJ
ftr-307	528	28	he	he	PRON
ftr-307	528	29	return	return	VERB
ftr-307	528	30	to	to	ADP
ftr-307	528	31	work	work	NOUN
ftr-307	528	32	or	or	CCONJ
ftr-307	528	33	[	[	AUX
ftr-307	528	34	else	else	ADV
ftr-307	528	35	]	]	PUNCT
ftr-307	528	36	face	face	VERB
ftr-307	528	37	disciplinary	disciplinary	ADJ
ftr-307	528	38	action	action	NOUN
ftr-307	528	39	.	.	PUNCT
ftr-307	528	40	”	"	PUNCT
ftr-307	529	1	i	i	PRON
ftr-307	529	2	d.	d.	PROPN
ftr-307	529	3	at	at	ADP
ftr-307	529	4	1584	1584	NUM
ftr-307	529	5	,	,	PUNCT
ftr-307	529	6	t.c.m	t.c.m	INTJ
ftr-307	529	7	.	.	PUNCT
ftr-307	530	1	(	(	PUNCT
ftr-307	530	2	ria	ria	PROPN
ftr-307	530	3	)	)	PUNCT
ftr-307	530	4	¶	¶	PROPN
ftr-307	530	5	2010142	2010142	NUM
ftr-307	530	6	at	at	ADP
ftr-307	530	7	853	853	NUM
ftr-307	530	8	.	.	PUNCT
ftr-307	531	1	100	100	NUM
ftr-307	531	2	.	.	X
ftr-307	531	3	99	99	NUM
ftr-307	531	4	t.c.m	t.c.m	NOUN
ftr-307	531	5	.	.	PUNCT
ftr-307	532	1	(	(	PUNCT
ftr-307	532	2	cch	cch	NOUN
ftr-307	532	3	)	)	PUNCT
ftr-307	532	4	at	at	ADP
ftr-307	532	5	1584–85	1584–85	NUM
ftr-307	532	6	,	,	PUNCT
ftr-307	532	7	t.c.m	t.c.m	NOUN
ftr-307	532	8	(	(	PUNCT
ftr-307	532	9	ria	ria	PROPN
ftr-307	532	10	)	)	PUNCT
ftr-307	532	11	¶	¶	PROPN
ftr-307	532	12	2010	2010	NUM
ftr-307	532	13	-	-	SYM
ftr-307	532	14	142	142	NUM
ftr-307	532	15	at	at	ADP
ftr-307	532	16	853	853	NUM
ftr-307	532	17	.	.	PUNCT
ftr-307	533	1	101	101	NUM
ftr-307	533	2	.	.	PUNCT
ftr-307	533	3	99	99	NUM
ftr-307	533	4	t.c.m	t.c.m	NOUN
ftr-307	533	5	.	.	PUNCT
ftr-307	534	1	(	(	PUNCT
ftr-307	534	2	cch	cch	NOUN
ftr-307	534	3	)	)	PUNCT
ftr-307	534	4	at	at	ADP
ftr-307	534	5	1587	1587	NUM
ftr-307	534	6	,	,	PUNCT
ftr-307	534	7	t.c.m	t.c.m	NOUN
ftr-307	534	8	(	(	PUNCT
ftr-307	534	9	ria	ria	PROPN
ftr-307	534	10	)	)	PUNCT
ftr-307	534	11	¶	¶	PROPN
ftr-307	534	12	2010	2010	NUM
ftr-307	534	13	-	-	SYM
ftr-307	534	14	142	142	NUM
ftr-307	534	15	at	at	ADP
ftr-307	534	16	857	857	NUM
ftr-307	534	17	102	102	NUM
ftr-307	534	18	.	.	PUNCT
ftr-307	535	1	parkinson	parkinson	NOUN
ftr-307	535	2	,	,	PUNCT
ftr-307	535	3	99	99	NUM
ftr-307	535	4	t.c.m	t.c.m	NOUN
ftr-307	535	5	.	.	PUNCT
ftr-307	536	1	(	(	PUNCT
ftr-307	536	2	cch	cch	NOUN
ftr-307	536	3	)	)	PUNCT
ftr-307	536	4	at	at	ADP
ftr-307	536	5	1586	1586	NUM
ftr-307	536	6	,	,	PUNCT
ftr-307	536	7	t.c.m	t.c.m	NOUN
ftr-307	536	8	(	(	PUNCT
ftr-307	536	9	ria	ria	PROPN
ftr-307	536	10	)	)	PUNCT
ftr-307	536	11	¶	¶	PROPN
ftr-307	536	12	2010	2010	NUM
ftr-307	536	13	-	-	SYM
ftr-307	536	14	142	142	NUM
ftr-307	536	15	at	at	ADP
ftr-307	536	16	855–56	855–56	NUM
ftr-307	536	17	(	(	PUNCT
ftr-307	536	18	citing	cite	VERB
ftr-307	536	19	and	and	CCONJ
ftr-307	536	20	quoting	quote	VERB
ftr-307	536	21	h.r	h.r	PROPN
ftr-307	536	22	.	.	PROPN
ftr-307	536	23	rep	rep	PROPN
ftr-307	536	24	.	.	PROPN
ftr-307	537	1	no	no	PROPN
ftr-307	537	2	.	.	NOUN
ftr-307	538	1	104	104	NUM
ftr-307	538	2	-	-	SYM
ftr-307	538	3	737	737	NUM
ftr-307	538	4	,	,	PUNCT
ftr-307	538	5	supra	supra	ADJ
ftr-307	538	6	note	note	NOUN
ftr-307	538	7	47	47	NUM
ftr-307	538	8	,	,	PUNCT
ftr-307	538	9	reprinted	reprint	VERB
ftr-307	538	10	in	in	ADP
ftr-307	538	11	1996	1996	NUM
ftr-307	538	12	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-307	538	13	.	.	PUNCT
ftr-307	538	14	1677	1677	NUM
ftr-307	538	15	)	)	PUNCT
ftr-307	538	16	.	.	PUNCT
ftr-307	539	1	96	96	NUM
ftr-307	539	2	florida	florida	PROPN
ftr-307	539	3	tax	tax	NOUN
ftr-307	539	4	review	review	NOUN
ftr-307	539	5	[	[	X
ftr-307	539	6	vol	vol	NOUN
ftr-307	539	7	.	.	PUNCT
ftr-307	540	1	14:3	14:3	NUM
ftr-307	540	2	or	or	CCONJ
ftr-307	540	3	sickness	sickness	NOUN
ftr-307	540	4	rather	rather	ADV
ftr-307	540	5	than	than	ADP
ftr-307	540	6	mere	mere	ADJ
ftr-307	540	7	subjective	subjective	ADJ
ftr-307	540	8	sensations	sensation	NOUN
ftr-307	540	9	or	or	CCONJ
ftr-307	540	10	symptoms	symptom	NOUN
ftr-307	540	11	of	of	ADP
ftr-307	540	12	emotional	emotional	ADJ
ftr-307	540	13	distress	distress	NOUN
ftr-307	540	14	.	.	PUNCT
ftr-307	540	15	”103	”103	PUNCT
ftr-307	541	1	few	few	ADJ
ftr-307	541	2	taxpayers	taxpayer	NOUN
ftr-307	541	3	fare	fare	VERB
ftr-307	541	4	so	so	ADV
ftr-307	541	5	well	well	ADV
ftr-307	541	6	with	with	ADP
ftr-307	541	7	similar	similar	ADJ
ftr-307	541	8	claims.104	claims.104	NOUN
ftr-307	541	9	for	for	ADP
ftr-307	541	10	example	example	NOUN
ftr-307	541	11	,	,	PUNCT
ftr-307	541	12	in	in	ADP
ftr-307	541	13	pettit	pettit	PROPN
ftr-307	541	14	v.	v.	ADP
ftr-307	541	15	commissioner,105	commissioner,105	PROPN
ftr-307	542	1	the	the	DET
ftr-307	542	2	taxpayer	taxpayer	NOUN
ftr-307	542	3	’s	’s	PART
ftr-307	542	4	pre	pre	ADJ
ftr-307	542	5	-	-	ADJ
ftr-307	542	6	existing	exist	VERB
ftr-307	542	7	condition	condition	NOUN
ftr-307	542	8	,	,	PUNCT
ftr-307	542	9	irritable	irritable	ADJ
ftr-307	542	10	bowel	bowel	NOUN
ftr-307	542	11	syndrome,106	syndrome,106	PRON
ftr-307	542	12	was	be	AUX
ftr-307	542	13	exacerbated	exacerbate	VERB
ftr-307	542	14	by	by	ADP
ftr-307	542	15	a	a	DET
ftr-307	542	16	wrongful	wrongful	ADJ
ftr-307	542	17	discharge	discharge	NOUN
ftr-307	542	18	.	.	PUNCT
ftr-307	543	1	however	however	ADV
ftr-307	543	2	,	,	PUNCT
ftr-307	543	3	unlike	unlike	ADP
ftr-307	543	4	the	the	DET
ftr-307	543	5	courts	court	NOUN
ftr-307	543	6	in	in	ADP
ftr-307	543	7	domeny	domeny	NOUN
ftr-307	543	8	and	and	CCONJ
ftr-307	543	9	parkinson	parkinson	NOUN
ftr-307	543	10	,	,	PUNCT
ftr-307	543	11	the	the	DET
ftr-307	543	12	pettit	pettit	PROPN
ftr-307	543	13	court	court	NOUN
ftr-307	543	14	held	hold	VERB
ftr-307	543	15	that	that	SCONJ
ftr-307	543	16	the	the	DET
ftr-307	543	17	settlement	settlement	NOUN
ftr-307	543	18	was	be	AUX
ftr-307	543	19	not	not	PART
ftr-307	543	20	“	"	PUNCT
ftr-307	543	21	on	on	ADP
ftr-307	543	22	account	account	NOUN
ftr-307	543	23	of	of	ADP
ftr-307	543	24	”	"	PUNCT
ftr-307	543	25	a	a	DET
ftr-307	543	26	physical	physical	ADJ
ftr-307	543	27	injury	injury	NOUN
ftr-307	543	28	or	or	CCONJ
ftr-307	543	29	sickness	sickness	NOUN
ftr-307	543	30	as	as	SCONJ
ftr-307	543	31	required	require	VERB
ftr-307	543	32	for	for	ADP
ftr-307	543	33	the	the	DET
ftr-307	543	34	section	section	NOUN
ftr-307	543	35	104(a)(2	104(a)(2	NUM
ftr-307	543	36	)	)	PUNCT
ftr-307	543	37	exclusion.107	exclusion.107	VERB
ftr-307	543	38	another	another	DET
ftr-307	543	39	difficult	difficult	ADJ
ftr-307	543	40	to	to	PART
ftr-307	543	41	distinguish	distinguish	VERB
ftr-307	543	42	case	case	NOUN
ftr-307	543	43	is	be	AUX
ftr-307	543	44	hellesen	hellesen	VERB
ftr-307	543	45	v.	v.	ADP
ftr-307	543	46	commissioner.108	commissioner.108	PROPN
ftr-307	543	47	in	in	ADP
ftr-307	543	48	hellesen	hellesen	PROPN
ftr-307	543	49	,	,	PUNCT
ftr-307	543	50	the	the	DET
ftr-307	543	51	taxpayer	taxpayer	NOUN
ftr-307	543	52	and	and	CCONJ
ftr-307	543	53	his	his	PRON
ftr-307	543	54	wife	wife	NOUN
ftr-307	543	55	worked	work	VERB
ftr-307	543	56	as	as	ADP
ftr-307	543	57	claims	claim	NOUN
ftr-307	543	58	attorneys	attorney	NOUN
ftr-307	543	59	for	for	ADP
ftr-307	543	60	the	the	DET
ftr-307	543	61	same	same	ADJ
ftr-307	543	62	company	company	NOUN
ftr-307	543	63	.	.	PUNCT
ftr-307	544	1	the	the	DET
ftr-307	544	2	couple	couple	NOUN
ftr-307	544	3	recovered	recover	VERB
ftr-307	544	4	about	about	ADV
ftr-307	544	5	$	$	SYM
ftr-307	544	6	500,000	500,000	NUM
ftr-307	544	7	in	in	ADP
ftr-307	544	8	settlement	settlement	NOUN
ftr-307	544	9	of	of	ADP
ftr-307	544	10	their	their	PRON
ftr-307	544	11	claims	claim	NOUN
ftr-307	544	12	for	for	ADP
ftr-307	544	13	discrimination	discrimination	NOUN
ftr-307	544	14	.	.	PUNCT
ftr-307	545	1	the	the	DET
ftr-307	545	2	taxpayer	taxpayer	NOUN
ftr-307	545	3	husband	husband	NOUN
ftr-307	545	4	alleged	allege	VERB
ftr-307	545	5	various	various	ADJ
ftr-307	545	6	physical	physical	ADJ
ftr-307	545	7	ailments	ailment	NOUN
ftr-307	545	8	,	,	PUNCT
ftr-307	545	9	including	include	VERB
ftr-307	545	10	chest	chest	NOUN
ftr-307	545	11	pains	pain	NOUN
ftr-307	545	12	,	,	PUNCT
ftr-307	545	13	stomach	stomach	NOUN
ftr-307	545	14	103	103	NUM
ftr-307	545	15	.	.	PUNCT
ftr-307	546	1	99	99	NUM
ftr-307	546	2	t.c.m	t.c.m	NOUN
ftr-307	546	3	.	.	PUNCT
ftr-307	547	1	(	(	PUNCT
ftr-307	547	2	cch	cch	NOUN
ftr-307	547	3	)	)	PUNCT
ftr-307	547	4	at	at	ADP
ftr-307	547	5	1586	1586	NUM
ftr-307	547	6	,	,	PUNCT
ftr-307	547	7	t.c.m	t.c.m	NOUN
ftr-307	547	8	(	(	PUNCT
ftr-307	547	9	ria	ria	PROPN
ftr-307	547	10	)	)	PUNCT
ftr-307	547	11	¶	¶	PROPN
ftr-307	547	12	2010	2010	NUM
ftr-307	547	13	-	-	SYM
ftr-307	547	14	142	142	NUM
ftr-307	547	15	at	at	ADP
ftr-307	547	16	856	856	NUM
ftr-307	547	17	.	.	PUNCT
ftr-307	548	1	the	the	DET
ftr-307	548	2	“	"	PUNCT
ftr-307	548	3	symptom	symptom	NOUN
ftr-307	548	4	versus	versus	ADP
ftr-307	548	5	sign	sign	NOUN
ftr-307	548	6	”	"	PUNCT
ftr-307	548	7	distinction	distinction	NOUN
ftr-307	548	8	can	can	AUX
ftr-307	548	9	be	be	AUX
ftr-307	548	10	found	find	VERB
ftr-307	548	11	throughout	throughout	ADP
ftr-307	548	12	the	the	DET
ftr-307	548	13	tax	tax	NOUN
ftr-307	548	14	cases	case	NOUN
ftr-307	548	15	,	,	PUNCT
ftr-307	548	16	with	with	SCONJ
ftr-307	548	17	taxpayers	taxpayer	NOUN
ftr-307	548	18	’	'	PUNCT
ftr-307	548	19	bids	bid	NOUN
ftr-307	548	20	to	to	PART
ftr-307	548	21	exclude	exclude	VERB
ftr-307	548	22	damages	damage	NOUN
ftr-307	548	23	more	more	ADV
ftr-307	548	24	frequently	frequently	ADV
ftr-307	548	25	being	be	AUX
ftr-307	548	26	rejected	reject	VERB
ftr-307	548	27	because	because	SCONJ
ftr-307	548	28	the	the	DET
ftr-307	548	29	courts	court	NOUN
ftr-307	548	30	interpret	interpret	VERB
ftr-307	548	31	certain	certain	ADJ
ftr-307	548	32	injuries	injury	NOUN
ftr-307	548	33	as	as	ADP
ftr-307	548	34	“	"	PUNCT
ftr-307	548	35	symptoms	symptom	NOUN
ftr-307	548	36	”	"	PUNCT
ftr-307	548	37	rather	rather	ADV
ftr-307	548	38	than	than	ADP
ftr-307	548	39	“	"	PUNCT
ftr-307	548	40	signs	sign	NOUN
ftr-307	548	41	.	.	PUNCT
ftr-307	548	42	”	"	PUNCT
ftr-307	549	1	e.g.	e.g.	ADV
ftr-307	549	2	,	,	PUNCT
ftr-307	549	3	lindsey	lindsey	PROPN
ftr-307	549	4	v.	v.	PROPN
ftr-307	549	5	commissioner	commissioner	PROPN
ftr-307	549	6	,	,	PUNCT
ftr-307	549	7	422	422	NUM
ftr-307	549	8	f.3d	f.3d	NUM
ftr-307	549	9	684	684	NUM
ftr-307	549	10	,	,	PUNCT
ftr-307	549	11	688–89	688–89	NUM
ftr-307	549	12	(	(	PUNCT
ftr-307	549	13	8th	8th	ADJ
ftr-307	549	14	cir	cir	NOUN
ftr-307	549	15	.	.	PROPN
ftr-307	549	16	2005	2005	NUM
ftr-307	549	17	)	)	PUNCT
ftr-307	549	18	(	(	PUNCT
ftr-307	549	19	taxpayer	taxpayer	NOUN
ftr-307	549	20	suffered	suffer	VERB
ftr-307	549	21	hypertension	hypertension	NOUN
ftr-307	549	22	and	and	CCONJ
ftr-307	549	23	periodic	periodic	ADJ
ftr-307	549	24	impotency	impotency	NOUN
ftr-307	549	25	,	,	PUNCT
ftr-307	549	26	insomnia	insomnia	NOUN
ftr-307	549	27	,	,	PUNCT
ftr-307	549	28	fatigue	fatigue	NOUN
ftr-307	549	29	,	,	PUNCT
ftr-307	549	30	occasional	occasional	ADJ
ftr-307	549	31	indigestion	indigestion	NOUN
ftr-307	549	32	and	and	CCONJ
ftr-307	549	33	urinary	urinary	ADJ
ftr-307	549	34	incontinence	incontinence	NOUN
ftr-307	549	35	,	,	PUNCT
ftr-307	549	36	but	but	CCONJ
ftr-307	549	37	the	the	DET
ftr-307	549	38	award	award	NOUN
ftr-307	549	39	was	be	AUX
ftr-307	549	40	taxable	taxable	ADJ
ftr-307	549	41	because	because	SCONJ
ftr-307	549	42	these	these	PRON
ftr-307	549	43	were	be	AUX
ftr-307	549	44	symptoms	symptom	NOUN
ftr-307	549	45	rather	rather	ADV
ftr-307	549	46	than	than	ADP
ftr-307	549	47	a	a	DET
ftr-307	549	48	physical	physical	ADJ
ftr-307	549	49	injury	injury	NOUN
ftr-307	549	50	or	or	CCONJ
ftr-307	549	51	sickness	sickness	NOUN
ftr-307	549	52	)	)	PUNCT
ftr-307	549	53	;	;	PUNCT
ftr-307	549	54	sanford	sanford	PROPN
ftr-307	549	55	v.	v.	PROPN
ftr-307	549	56	commissioner	commissioner	PROPN
ftr-307	549	57	,	,	PUNCT
ftr-307	549	58	95	95	NUM
ftr-307	549	59	t.c.m	t.c.m	NOUN
ftr-307	549	60	.	.	PUNCT
ftr-307	550	1	(	(	PUNCT
ftr-307	550	2	cch	cch	NOUN
ftr-307	550	3	)	)	PUNCT
ftr-307	550	4	1618	1618	NUM
ftr-307	550	5	,	,	PUNCT
ftr-307	550	6	1620	1620	NUM
ftr-307	550	7	,	,	PUNCT
ftr-307	550	8	t.c.m	t.c.m	INTJ
ftr-307	550	9	.	.	PUNCT
ftr-307	551	1	(	(	PUNCT
ftr-307	551	2	ria	ria	PROPN
ftr-307	551	3	)	)	PUNCT
ftr-307	551	4	¶	¶	NOUN
ftr-307	551	5	2008	2008	NUM
ftr-307	551	6	-	-	SYM
ftr-307	551	7	158	158	NUM
ftr-307	551	8	at	at	ADP
ftr-307	551	9	870	870	NUM
ftr-307	551	10	(	(	PUNCT
ftr-307	551	11	2008	2008	NUM
ftr-307	551	12	)	)	PUNCT
ftr-307	551	13	(	(	PUNCT
ftr-307	551	14	physical	physical	ADJ
ftr-307	551	15	injuries	injury	NOUN
ftr-307	551	16	of	of	ADP
ftr-307	551	17	“	"	PUNCT
ftr-307	551	18	asthma	asthma	NOUN
ftr-307	551	19	,	,	PUNCT
ftr-307	551	20	sleep	sleep	VERB
ftr-307	551	21	deprivation	deprivation	NOUN
ftr-307	551	22	,	,	PUNCT
ftr-307	551	23	skin	skin	NOUN
ftr-307	551	24	irritation	irritation	NOUN
ftr-307	551	25	,	,	PUNCT
ftr-307	551	26	appetite	appetite	NOUN
ftr-307	551	27	loss	loss	NOUN
ftr-307	551	28	,	,	PUNCT
ftr-307	551	29	severe	severe	ADJ
ftr-307	551	30	headaches	headache	NOUN
ftr-307	551	31	,	,	PUNCT
ftr-307	551	32	and	and	CCONJ
ftr-307	551	33	depression	depression	NOUN
ftr-307	551	34	”	"	PUNCT
ftr-307	551	35	were	be	AUX
ftr-307	551	36	symptoms	symptom	NOUN
ftr-307	551	37	related	relate	VERB
ftr-307	551	38	to	to	ADP
ftr-307	551	39	the	the	DET
ftr-307	551	40	underlying	underlie	VERB
ftr-307	551	41	sexual	sexual	ADJ
ftr-307	551	42	harassment	harassment	NOUN
ftr-307	551	43	and	and	CCONJ
ftr-307	551	44	discrimination	discrimination	NOUN
ftr-307	551	45	and	and	CCONJ
ftr-307	551	46	therefore	therefore	ADV
ftr-307	551	47	the	the	DET
ftr-307	551	48	award	award	NOUN
ftr-307	551	49	was	be	AUX
ftr-307	551	50	taxable	taxable	ADJ
ftr-307	551	51	)	)	PUNCT
ftr-307	551	52	.	.	PUNCT
ftr-307	552	1	see	see	VERB
ftr-307	552	2	also	also	ADV
ftr-307	552	3	prinster	prinster	NOUN
ftr-307	553	1	v.	v.	PROPN
ftr-307	553	2	commissioner	commissioner	PROPN
ftr-307	553	3	,	,	PUNCT
ftr-307	553	4	t.c	t.c	PROPN
ftr-307	553	5	.	.	PROPN
ftr-307	553	6	summ	summ	PROPN
ftr-307	553	7	.	.	PUNCT
ftr-307	554	1	op	op	NOUN
ftr-307	554	2	.	.	PUNCT
ftr-307	555	1	2009	2009	NUM
ftr-307	555	2	-	-	SYM
ftr-307	555	3	99	99	NUM
ftr-307	555	4	,	,	PUNCT
ftr-307	555	5	8	8	NUM
ftr-307	555	6	(	(	PUNCT
ftr-307	555	7	june	june	PROPN
ftr-307	555	8	30	30	NUM
ftr-307	555	9	,	,	PUNCT
ftr-307	555	10	2009	2009	NUM
ftr-307	555	11	)	)	PUNCT
ftr-307	555	12	(	(	PUNCT
ftr-307	555	13	taxpayer	taxpayer	NOUN
ftr-307	555	14	suffered	suffer	VERB
ftr-307	555	15	exacerbation	exacerbation	NOUN
ftr-307	555	16	of	of	ADP
ftr-307	555	17	hyperlipidemia	hyperlipidemia	NOUN
ftr-307	555	18	and	and	CCONJ
ftr-307	555	19	hypertension	hypertension	NOUN
ftr-307	555	20	caused	cause	VERB
ftr-307	555	21	by	by	ADP
ftr-307	555	22	his	his	PRON
ftr-307	555	23	wrongful	wrongful	ADJ
ftr-307	555	24	termination	termination	NOUN
ftr-307	555	25	;	;	PUNCT
ftr-307	555	26	the	the	DET
ftr-307	555	27	court	court	NOUN
ftr-307	555	28	held	hold	VERB
ftr-307	555	29	these	these	PRON
ftr-307	555	30	were	be	AUX
ftr-307	555	31	“	"	PUNCT
ftr-307	555	32	symptoms	symptom	NOUN
ftr-307	555	33	related	relate	VERB
ftr-307	555	34	to	to	ADP
ftr-307	555	35	emotional	emotional	ADJ
ftr-307	555	36	distress	distress	NOUN
ftr-307	555	37	rather	rather	ADV
ftr-307	555	38	than	than	ADP
ftr-307	555	39	physical	physical	ADJ
ftr-307	555	40	sickness	sickness	NOUN
ftr-307	555	41	”	"	PUNCT
ftr-307	555	42	)	)	PUNCT
ftr-307	555	43	.	.	PUNCT
ftr-307	556	1	104	104	NUM
ftr-307	556	2	.	.	PUNCT
ftr-307	557	1	for	for	ADP
ftr-307	557	2	example	example	NOUN
ftr-307	557	3	,	,	PUNCT
ftr-307	557	4	in	in	ADP
ftr-307	557	5	prasil	prasil	PROPN
ftr-307	557	6	v.	v.	ADP
ftr-307	557	7	commissioner	commissioner	PROPN
ftr-307	557	8	,	,	PUNCT
ftr-307	557	9	the	the	DET
ftr-307	557	10	taxpayer	taxpayer	NOUN
ftr-307	557	11	claimed	claim	VERB
ftr-307	557	12	that	that	SCONJ
ftr-307	557	13	the	the	DET
ftr-307	557	14	sexual	sexual	ADJ
ftr-307	557	15	harassment	harassment	NOUN
ftr-307	557	16	for	for	ADP
ftr-307	557	17	which	which	PRON
ftr-307	557	18	she	she	PRON
ftr-307	557	19	recovered	recover	VERB
ftr-307	557	20	damages	damage	NOUN
ftr-307	557	21	had	have	AUX
ftr-307	557	22	exacerbated	exacerbate	VERB
ftr-307	557	23	her	her	PRON
ftr-307	557	24	condition	condition	NOUN
ftr-307	557	25	of	of	ADP
ftr-307	557	26	sweet	sweet	ADJ
ftr-307	557	27	’s	’s	PART
ftr-307	557	28	syndrome	syndrome	NOUN
ftr-307	557	29	,	,	PUNCT
ftr-307	557	30	but	but	CCONJ
ftr-307	557	31	the	the	DET
ftr-307	557	32	court	court	NOUN
ftr-307	557	33	determined	determine	VERB
ftr-307	557	34	that	that	SCONJ
ftr-307	557	35	because	because	SCONJ
ftr-307	557	36	her	her	PRON
ftr-307	557	37	medical	medical	ADJ
ftr-307	557	38	records	record	NOUN
ftr-307	557	39	did	do	AUX
ftr-307	557	40	not	not	PART
ftr-307	557	41	sufficiently	sufficiently	ADV
ftr-307	557	42	document	document	VERB
ftr-307	557	43	her	her	PRON
ftr-307	557	44	claim	claim	NOUN
ftr-307	557	45	,	,	PUNCT
ftr-307	557	46	her	her	PRON
ftr-307	557	47	entire	entire	ADJ
ftr-307	557	48	settlement	settlement	NOUN
ftr-307	557	49	was	be	AUX
ftr-307	557	50	taxed	tax	VERB
ftr-307	557	51	.	.	PUNCT
ftr-307	558	1	85	85	NUM
ftr-307	558	2	t.c.m	t.c.m	NOUN
ftr-307	558	3	.	.	PUNCT
ftr-307	559	1	(	(	PUNCT
ftr-307	559	2	cch	cch	PROPN
ftr-307	559	3	)	)	PUNCT
ftr-307	559	4	1124	1124	NUM
ftr-307	559	5	,	,	PUNCT
ftr-307	559	6	t.c.m	t.c.m	INTJ
ftr-307	559	7	.	.	PUNCT
ftr-307	560	1	(	(	PUNCT
ftr-307	560	2	ria	ria	PROPN
ftr-307	560	3	)	)	PUNCT
ftr-307	560	4	¶	¶	PROPN
ftr-307	560	5	2003	2003	NUM
ftr-307	560	6	-	-	SYM
ftr-307	560	7	100	100	NUM
ftr-307	560	8	(	(	PUNCT
ftr-307	560	9	2003	2003	NUM
ftr-307	560	10	)	)	PUNCT
ftr-307	560	11	.	.	PUNCT
ftr-307	561	1	“	"	PUNCT
ftr-307	561	2	sweet	sweet	ADJ
ftr-307	561	3	’s	’s	NOUN
ftr-307	561	4	syndrome	syndrome	NOUN
ftr-307	561	5	.	.	PUNCT
ftr-307	561	6	.	.	PUNCT
ftr-307	562	1	.	.	PUNCT
ftr-307	563	1	is	be	AUX
ftr-307	563	2	a	a	DET
ftr-307	563	3	rare	rare	ADJ
ftr-307	563	4	skin	skin	NOUN
ftr-307	563	5	condition	condition	NOUN
ftr-307	563	6	marked	mark	VERB
ftr-307	563	7	by	by	ADP
ftr-307	563	8	fever	fever	NOUN
ftr-307	563	9	and	and	CCONJ
ftr-307	563	10	painful	painful	ADJ
ftr-307	563	11	skin	skin	NOUN
ftr-307	563	12	lesions	lesion	NOUN
ftr-307	563	13	that	that	PRON
ftr-307	563	14	appear	appear	VERB
ftr-307	563	15	mainly	mainly	ADV
ftr-307	563	16	on	on	ADP
ftr-307	563	17	your	your	PRON
ftr-307	563	18	arms	arm	NOUN
ftr-307	563	19	,	,	PUNCT
ftr-307	563	20	neck	neck	NOUN
ftr-307	563	21	,	,	PUNCT
ftr-307	563	22	face	face	NOUN
ftr-307	563	23	and	and	CCONJ
ftr-307	563	24	back	back	ADV
ftr-307	563	25	.	.	PUNCT
ftr-307	563	26	”	"	PUNCT
ftr-307	564	1	health	health	NOUN
ftr-307	564	2	information	information	NOUN
ftr-307	564	3	,	,	PUNCT
ftr-307	564	4	mayo	mayo	NOUN
ftr-307	564	5	clinic	clinic	PROPN
ftr-307	564	6	,	,	PUNCT
ftr-307	564	7	http://www.mayoclinic	http://www.mayoclinic	PROPN
ftr-307	564	8	.	.	PROPN
ftr-307	564	9	com	com	NOUN
ftr-307	564	10	/	/	SYM
ftr-307	564	11	health	health	NOUN
ftr-307	564	12	/	/	SYM
ftr-307	564	13	sweets	sweet	NOUN
ftr-307	564	14	-	-	PUNCT
ftr-307	564	15	syndrome	syndrome	NOUN
ftr-307	564	16	/	/	SYM
ftr-307	564	17	ds00752	ds00752	PROPN
ftr-307	564	18	(	(	PUNCT
ftr-307	564	19	last	last	ADV
ftr-307	564	20	visited	visit	VERB
ftr-307	564	21	jan	jan	PROPN
ftr-307	564	22	.	.	PROPN
ftr-307	564	23	27	27	NUM
ftr-307	564	24	,	,	PUNCT
ftr-307	564	25	2013	2013	NUM
ftr-307	564	26	)	)	PUNCT
ftr-307	564	27	.	.	PUNCT
ftr-307	565	1	105	105	NUM
ftr-307	565	2	.	.	X
ftr-307	565	3	95	95	NUM
ftr-307	565	4	t.c.m	t.c.m	NOUN
ftr-307	565	5	.	.	PUNCT
ftr-307	566	1	(	(	PUNCT
ftr-307	566	2	cch	cch	NOUN
ftr-307	566	3	)	)	PUNCT
ftr-307	566	4	1341	1341	NUM
ftr-307	566	5	,	,	PUNCT
ftr-307	566	6	t.c.m	t.c.m	INTJ
ftr-307	566	7	.	.	PUNCT
ftr-307	567	1	(	(	PUNCT
ftr-307	567	2	ria	ria	PROPN
ftr-307	567	3	)	)	PUNCT
ftr-307	567	4	¶	¶	NOUN
ftr-307	567	5	2008	2008	NUM
ftr-307	567	6	-	-	SYM
ftr-307	567	7	087	087	NUM
ftr-307	567	8	(	(	PUNCT
ftr-307	567	9	2008	2008	NUM
ftr-307	567	10	)	)	PUNCT
ftr-307	567	11	.	.	PUNCT
ftr-307	568	1	106	106	NUM
ftr-307	568	2	.	.	PUNCT
ftr-307	569	1	“	"	PUNCT
ftr-307	569	2	irritable	irritable	ADJ
ftr-307	569	3	bowel	bowel	NOUN
ftr-307	569	4	syndrome	syndrome	NOUN
ftr-307	569	5	or	or	CCONJ
ftr-307	569	6	ibs	ibs	PROPN
ftr-307	569	7	affects	affect	VERB
ftr-307	569	8	up	up	ADP
ftr-307	569	9	to	to	PART
ftr-307	569	10	55	55	NUM
ftr-307	569	11	million	million	NUM
ftr-307	569	12	americans	americans	PROPN
ftr-307	569	13	,	,	PUNCT
ftr-307	569	14	mostly	mostly	ADV
ftr-307	569	15	women	woman	NOUN
ftr-307	569	16	.	.	PUNCT
ftr-307	570	1	ibs	ibs	PROPN
ftr-307	570	2	causes	cause	NOUN
ftr-307	570	3	are	be	AUX
ftr-307	570	4	unknown	unknown	ADJ
ftr-307	570	5	.	.	PUNCT
ftr-307	571	1	ibs	ibs	PROPN
ftr-307	571	2	symptoms	symptom	NOUN
ftr-307	571	3	include	include	VERB
ftr-307	571	4	diarrhea	diarrhea	NOUN
ftr-307	571	5	,	,	PUNCT
ftr-307	571	6	constipation	constipation	NOUN
ftr-307	571	7	,	,	PUNCT
ftr-307	571	8	and	and	CCONJ
ftr-307	571	9	abdominal	abdominal	ADJ
ftr-307	571	10	cramps	cramp	NOUN
ftr-307	571	11	.	.	PUNCT
ftr-307	572	1	there	there	PRON
ftr-307	572	2	are	be	VERB
ftr-307	572	3	ibs	ibs	PROPN
ftr-307	572	4	treatments	treatment	NOUN
ftr-307	572	5	such	such	ADJ
ftr-307	572	6	as	as	ADP
ftr-307	572	7	diet	diet	NOUN
ftr-307	572	8	and	and	CCONJ
ftr-307	572	9	lifestyle	lifestyle	NOUN
ftr-307	572	10	changes	change	NOUN
ftr-307	572	11	and	and	CCONJ
ftr-307	572	12	medications	medication	NOUN
ftr-307	572	13	that	that	PRON
ftr-307	572	14	can	can	AUX
ftr-307	572	15	help	help	VERB
ftr-307	572	16	.	.	PUNCT
ftr-307	572	17	”	"	PUNCT
ftr-307	573	1	webmd	webmd	PROPN
ftr-307	573	2	,	,	PUNCT
ftr-307	573	3	http://www.webmd.com/	http://www.webmd.com/	NOUN
ftr-307	573	4	ibs	ibs	PROPN
ftr-307	573	5	/	/	SYM
ftr-307	573	6	default.htm	default.htm	PROPN
ftr-307	573	7	(	(	PUNCT
ftr-307	573	8	last	last	ADV
ftr-307	573	9	visited	visit	VERB
ftr-307	573	10	jan	jan	PROPN
ftr-307	573	11	.	.	PROPN
ftr-307	573	12	27	27	NUM
ftr-307	573	13	,	,	PUNCT
ftr-307	573	14	2013	2013	NUM
ftr-307	573	15	)	)	PUNCT
ftr-307	573	16	.	.	PUNCT
ftr-307	574	1	107	107	NUM
ftr-307	574	2	.	.	PUNCT
ftr-307	575	1	pettit	pettit	PROPN
ftr-307	575	2	,	,	PUNCT
ftr-307	575	3	95	95	NUM
ftr-307	575	4	t.c.m	t.c.m	NOUN
ftr-307	575	5	.	.	PUNCT
ftr-307	576	1	(	(	PUNCT
ftr-307	576	2	cch	cch	NOUN
ftr-307	576	3	)	)	PUNCT
ftr-307	576	4	1341	1341	NUM
ftr-307	576	5	,	,	PUNCT
ftr-307	576	6	1344	1344	NUM
ftr-307	576	7	,	,	PUNCT
ftr-307	576	8	t.c.m	t.c.m	INTJ
ftr-307	576	9	.	.	PUNCT
ftr-307	577	1	(	(	PUNCT
ftr-307	577	2	ria	ria	PROPN
ftr-307	577	3	)	)	PUNCT
ftr-307	577	4	¶	¶	NOUN
ftr-307	577	5	2008	2008	NUM
ftr-307	577	6	-	-	SYM
ftr-307	577	7	087	087	NUM
ftr-307	577	8	at	at	ADP
ftr-307	577	9	475–76	475–76	NUM
ftr-307	577	10	(	(	PUNCT
ftr-307	577	11	noting	note	VERB
ftr-307	577	12	that	that	SCONJ
ftr-307	577	13	no	no	DET
ftr-307	577	14	medical	medical	ADJ
ftr-307	577	15	records	record	NOUN
ftr-307	577	16	tied	tie	VERB
ftr-307	577	17	the	the	DET
ftr-307	577	18	physical	physical	ADJ
ftr-307	577	19	injury	injury	NOUN
ftr-307	577	20	to	to	ADP
ftr-307	577	21	the	the	DET
ftr-307	577	22	cause	cause	NOUN
ftr-307	577	23	of	of	ADP
ftr-307	577	24	action	action	NOUN
ftr-307	577	25	)	)	PUNCT
ftr-307	577	26	.	.	PUNCT
ftr-307	578	1	108	108	NUM
ftr-307	578	2	.	.	X
ftr-307	578	3	97	97	NUM
ftr-307	578	4	t.c.m	t.c.m	NOUN
ftr-307	578	5	.	.	PUNCT
ftr-307	579	1	(	(	PUNCT
ftr-307	579	2	cch	cch	NOUN
ftr-307	579	3	)	)	PUNCT
ftr-307	579	4	1810	1810	NUM
ftr-307	579	5	,	,	PUNCT
ftr-307	579	6	t.c.m	t.c.m	INTJ
ftr-307	579	7	.	.	PUNCT
ftr-307	580	1	(	(	PUNCT
ftr-307	580	2	ria	ria	PROPN
ftr-307	580	3	)	)	PUNCT
ftr-307	580	4	¶	¶	PROPN
ftr-307	580	5	2009	2009	NUM
ftr-307	580	6	-	-	SYM
ftr-307	580	7	143	143	NUM
ftr-307	580	8	(	(	PUNCT
ftr-307	580	9	2009	2009	NUM
ftr-307	580	10	)	)	PUNCT
ftr-307	580	11	.	.	PUNCT
ftr-307	581	1	http://www.mayoclinic.com/health/sweets-syndrome/ds00752	http://www.mayoclinic.com/health/sweets-syndrome/ds00752	ADV
ftr-307	581	2	2013	2013	NUM
ftr-307	581	3	]	]	PUNCT
ftr-307	581	4	taxing	tax	VERB
ftr-307	581	5	anxiety	anxiety	NOUN
ftr-307	581	6	97	97	NUM
ftr-307	581	7	problems	problem	NOUN
ftr-307	581	8	,	,	PUNCT
ftr-307	581	9	and	and	CCONJ
ftr-307	581	10	significant	significant	ADJ
ftr-307	581	11	weight	weight	NOUN
ftr-307	581	12	loss.109	loss.109	VERB
ftr-307	581	13	the	the	DET
ftr-307	581	14	court	court	NOUN
ftr-307	581	15	reasoned	reason	VERB
ftr-307	581	16	,	,	PUNCT
ftr-307	581	17	though	though	ADV
ftr-307	581	18	,	,	PUNCT
ftr-307	581	19	that	that	SCONJ
ftr-307	581	20	the	the	DET
ftr-307	581	21	settlement	settlement	NOUN
ftr-307	581	22	must	must	AUX
ftr-307	581	23	be	be	AUX
ftr-307	581	24	fully	fully	ADV
ftr-307	581	25	included	include	VERB
ftr-307	581	26	in	in	ADP
ftr-307	581	27	income	income	NOUN
ftr-307	581	28	since	since	SCONJ
ftr-307	581	29	none	none	NOUN
ftr-307	581	30	of	of	ADP
ftr-307	581	31	the	the	DET
ftr-307	581	32	seven	seven	NUM
ftr-307	581	33	causes	cause	NOUN
ftr-307	581	34	of	of	ADP
ftr-307	581	35	action	action	NOUN
ftr-307	581	36	claimed	claim	VERB
ftr-307	581	37	in	in	ADP
ftr-307	581	38	the	the	DET
ftr-307	581	39	lawsuit	lawsuit	NOUN
ftr-307	581	40	alleged	allege	VERB
ftr-307	581	41	physical	physical	ADJ
ftr-307	581	42	injury	injury	NOUN
ftr-307	581	43	or	or	CCONJ
ftr-307	581	44	sickness	sickness	NOUN
ftr-307	581	45	,	,	PUNCT
ftr-307	581	46	even	even	ADV
ftr-307	581	47	though	though	SCONJ
ftr-307	581	48	the	the	DET
ftr-307	581	49	settlement	settlement	NOUN
ftr-307	581	50	agreement	agreement	NOUN
ftr-307	581	51	was	be	AUX
ftr-307	581	52	broad	broad	ADJ
ftr-307	581	53	and	and	CCONJ
ftr-307	581	54	encompassed	encompass	VERB
ftr-307	581	55	physical	physical	ADJ
ftr-307	581	56	injuries.110	injuries.110	NOUN
ftr-307	581	57	the	the	DET
ftr-307	581	58	court	court	NOUN
ftr-307	581	59	hinted	hint	VERB
ftr-307	581	60	that	that	SCONJ
ftr-307	581	61	the	the	DET
ftr-307	581	62	taxpayer	taxpayer	NOUN
ftr-307	581	63	might	might	AUX
ftr-307	581	64	have	have	AUX
ftr-307	581	65	salvaged	salvage	VERB
ftr-307	581	66	his	his	PRON
ftr-307	581	67	argument	argument	NOUN
ftr-307	581	68	,	,	PUNCT
ftr-307	581	69	had	have	VERB
ftr-307	581	70	the	the	DET
ftr-307	581	71	settlement	settlement	NOUN
ftr-307	581	72	made	make	VERB
ftr-307	581	73	a	a	DET
ftr-307	581	74	specific	specific	ADJ
ftr-307	581	75	allocation	allocation	NOUN
ftr-307	581	76	as	as	ADP
ftr-307	581	77	compensation	compensation	NOUN
ftr-307	581	78	for	for	ADP
ftr-307	581	79	physical	physical	ADJ
ftr-307	581	80	injuries	injury	NOUN
ftr-307	581	81	or	or	CCONJ
ftr-307	581	82	physical	physical	ADJ
ftr-307	581	83	sickness	sickness	NOUN
ftr-307	581	84	,	,	PUNCT
ftr-307	581	85	but	but	CCONJ
ftr-307	581	86	“	"	PUNCT
ftr-307	581	87	[	[	X
ftr-307	581	88	w]ithout	w]ithout	ADP
ftr-307	581	89	such	such	DET
ftr-307	581	90	an	an	DET
ftr-307	581	91	allocation	allocation	NOUN
ftr-307	581	92	,	,	PUNCT
ftr-307	581	93	no	no	DET
ftr-307	581	94	amount	amount	NOUN
ftr-307	581	95	of	of	ADP
ftr-307	581	96	the	the	DET
ftr-307	581	97	settlement	settlement	NOUN
ftr-307	581	98	may	may	AUX
ftr-307	581	99	be	be	AUX
ftr-307	581	100	excluded	exclude	VERB
ftr-307	581	101	from	from	ADP
ftr-307	581	102	income	income	NOUN
ftr-307	581	103	.	.	PUNCT
ftr-307	581	104	”111	”111	PROPN
ftr-307	582	1	the	the	DET
ftr-307	582	2	proper	proper	ADJ
ftr-307	582	3	interpretation	interpretation	NOUN
ftr-307	582	4	of	of	ADP
ftr-307	582	5	the	the	DET
ftr-307	582	6	“	"	PUNCT
ftr-307	582	7	on	on	ADP
ftr-307	582	8	account	account	NOUN
ftr-307	582	9	of	of	ADP
ftr-307	582	10	”	"	PUNCT
ftr-307	582	11	requirement	requirement	NOUN
ftr-307	582	12	is	be	AUX
ftr-307	582	13	not	not	PART
ftr-307	582	14	the	the	DET
ftr-307	582	15	only	only	ADJ
ftr-307	582	16	challenge	challenge	NOUN
ftr-307	582	17	facing	face	VERB
ftr-307	582	18	taxpayers	taxpayer	NOUN
ftr-307	582	19	and	and	CCONJ
ftr-307	582	20	the	the	DET
ftr-307	582	21	courts	court	NOUN
ftr-307	582	22	in	in	ADP
ftr-307	582	23	their	their	PRON
ftr-307	582	24	efforts	effort	NOUN
ftr-307	582	25	to	to	PART
ftr-307	582	26	divine	divine	VERB
ftr-307	582	27	the	the	DET
ftr-307	582	28	proper	proper	ADJ
ftr-307	582	29	parameters	parameter	NOUN
ftr-307	582	30	of	of	ADP
ftr-307	582	31	section	section	NOUN
ftr-307	582	32	104(a)(2	104(a)(2	NUM
ftr-307	582	33	)	)	PUNCT
ftr-307	582	34	.	.	PUNCT
ftr-307	583	1	in	in	ADP
ftr-307	583	2	particular	particular	ADJ
ftr-307	583	3	,	,	PUNCT
ftr-307	583	4	courts	court	NOUN
ftr-307	583	5	vary	vary	VERB
ftr-307	583	6	in	in	ADP
ftr-307	583	7	what	what	PRON
ftr-307	583	8	the	the	DET
ftr-307	583	9	requirements	requirement	NOUN
ftr-307	583	10	of	of	ADP
ftr-307	583	11	the	the	DET
ftr-307	583	12	taxpayer	taxpayer	NOUN
ftr-307	583	13	’s	’s	PART
ftr-307	583	14	underlying	underlie	VERB
ftr-307	583	15	claim	claim	NOUN
ftr-307	583	16	must	must	AUX
ftr-307	583	17	be	be	AUX
ftr-307	583	18	—	—	PUNCT
ftr-307	583	19	for	for	ADP
ftr-307	583	20	example	example	NOUN
ftr-307	583	21	,	,	PUNCT
ftr-307	583	22	denying	deny	VERB
ftr-307	583	23	the	the	DET
ftr-307	583	24	exclusion	exclusion	NOUN
ftr-307	583	25	even	even	ADV
ftr-307	583	26	where	where	SCONJ
ftr-307	583	27	there	there	PRON
ftr-307	583	28	is	be	VERB
ftr-307	583	29	undisputed	undisputed	ADJ
ftr-307	583	30	evidence	evidence	NOUN
ftr-307	583	31	of	of	ADP
ftr-307	583	32	physical	physical	ADJ
ftr-307	583	33	injury	injury	NOUN
ftr-307	583	34	because	because	SCONJ
ftr-307	583	35	the	the	DET
ftr-307	583	36	underlying	underlie	VERB
ftr-307	583	37	cause	cause	NOUN
ftr-307	583	38	of	of	ADP
ftr-307	583	39	action	action	NOUN
ftr-307	583	40	was	be	AUX
ftr-307	583	41	not	not	PART
ftr-307	583	42	sufficiently	sufficiently	ADV
ftr-307	583	43	“	"	PUNCT
ftr-307	583	44	tortlike	tortlike	ADJ
ftr-307	583	45	.	.	PUNCT
ftr-307	584	1	”112	”112	PROPN
ftr-307	584	2	and	and	CCONJ
ftr-307	584	3	yet	yet	ADV
ftr-307	584	4	another	another	DET
ftr-307	584	5	outstanding	outstanding	ADJ
ftr-307	584	6	issue	issue	NOUN
ftr-307	584	7	is	be	AUX
ftr-307	584	8	whether	whether	SCONJ
ftr-307	584	9	the	the	DET
ftr-307	584	10	taxpayer	taxpayer	NOUN
ftr-307	584	11	must	must	AUX
ftr-307	584	12	allege	allege	VERB
ftr-307	584	13	some	some	DET
ftr-307	584	14	physical	physical	ADJ
ftr-307	584	15	contact	contact	NOUN
ftr-307	584	16	by	by	ADP
ftr-307	584	17	the	the	DET
ftr-307	584	18	payor	payor	NOUN
ftr-307	584	19	that	that	PRON
ftr-307	584	20	leads	lead	VERB
ftr-307	584	21	to	to	ADP
ftr-307	584	22	the	the	DET
ftr-307	584	23	physical	physical	ADJ
ftr-307	584	24	injury	injury	NOUN
ftr-307	584	25	,	,	PUNCT
ftr-307	584	26	regardless	regardless	ADV
ftr-307	584	27	of	of	ADP
ftr-307	584	28	the	the	DET
ftr-307	584	29	underlying	underlie	VERB
ftr-307	584	30	claim	claim	NOUN
ftr-307	584	31	,	,	PUNCT
ftr-307	584	32	before	before	SCONJ
ftr-307	584	33	the	the	DET
ftr-307	584	34	exception	exception	NOUN
ftr-307	584	35	will	will	AUX
ftr-307	584	36	apply.113	apply.113	PROPN
ftr-307	584	37	109	109	NUM
ftr-307	584	38	.	.	PUNCT
ftr-307	584	39	97	97	NUM
ftr-307	584	40	t.c.m	t.c.m	NOUN
ftr-307	584	41	.	.	PUNCT
ftr-307	585	1	(	(	PUNCT
ftr-307	585	2	cch	cch	NOUN
ftr-307	585	3	)	)	PUNCT
ftr-307	585	4	at	at	ADP
ftr-307	585	5	1811	1811	NUM
ftr-307	585	6	,	,	PUNCT
ftr-307	585	7	t.c.m	t.c.m	INTJ
ftr-307	585	8	.	.	PUNCT
ftr-307	586	1	(	(	PUNCT
ftr-307	586	2	ria	ria	PROPN
ftr-307	586	3	)	)	PUNCT
ftr-307	586	4	¶	¶	PROPN
ftr-307	586	5	2009	2009	NUM
ftr-307	586	6	-	-	SYM
ftr-307	586	7	143	143	NUM
ftr-307	586	8	at	at	ADP
ftr-307	586	9	1168	1168	NUM
ftr-307	586	10	.	.	PUNCT
ftr-307	587	1	110	110	NUM
ftr-307	587	2	.	.	NOUN
ftr-307	587	3	97	97	NUM
ftr-307	587	4	t.c.m	t.c.m	NOUN
ftr-307	587	5	.	.	PUNCT
ftr-307	588	1	(	(	PUNCT
ftr-307	588	2	cch	cch	NOUN
ftr-307	588	3	)	)	PUNCT
ftr-307	588	4	at	at	ADP
ftr-307	588	5	1813	1813	NUM
ftr-307	588	6	,	,	PUNCT
ftr-307	588	7	t.c.m	t.c.m	INTJ
ftr-307	588	8	.	.	PUNCT
ftr-307	589	1	(	(	PUNCT
ftr-307	589	2	ria	ria	PROPN
ftr-307	589	3	)	)	PUNCT
ftr-307	589	4	¶	¶	PROPN
ftr-307	589	5	2009	2009	NUM
ftr-307	589	6	-	-	SYM
ftr-307	589	7	143	143	NUM
ftr-307	589	8	at	at	ADP
ftr-307	589	9	1170	1170	NUM
ftr-307	589	10	.	.	PUNCT
ftr-307	590	1	111	111	NUM
ftr-307	590	2	.	.	PUNCT
ftr-307	590	3	97	97	NUM
ftr-307	590	4	t.c.m	t.c.m	NOUN
ftr-307	590	5	.	.	PUNCT
ftr-307	591	1	9cch	9cch	X
ftr-307	591	2	)	)	PUNCT
ftr-307	591	3	at	at	ADP
ftr-307	591	4	1813	1813	NUM
ftr-307	591	5	,	,	PUNCT
ftr-307	591	6	t.c.m	t.c.m	INTJ
ftr-307	591	7	.	.	PUNCT
ftr-307	592	1	(	(	PUNCT
ftr-307	592	2	ria	ria	PROPN
ftr-307	592	3	)	)	PUNCT
ftr-307	592	4	¶	¶	PROPN
ftr-307	592	5	2009	2009	NUM
ftr-307	592	6	-	-	SYM
ftr-307	592	7	143	143	NUM
ftr-307	592	8	at	at	ADP
ftr-307	592	9	1170	1170	NUM
ftr-307	592	10	.	.	PUNCT
ftr-307	593	1	numerous	numerous	ADJ
ftr-307	593	2	cases	case	NOUN
ftr-307	593	3	reason	reason	NOUN
ftr-307	593	4	similarly	similarly	ADV
ftr-307	593	5	.	.	PUNCT
ftr-307	594	1	see	see	VERB
ftr-307	594	2	,	,	PUNCT
ftr-307	594	3	e.g.	e.g.	ADV
ftr-307	594	4	,	,	PUNCT
ftr-307	594	5	hawkins	hawkins	PROPN
ftr-307	594	6	v.	v.	PROPN
ftr-307	594	7	commissioner	commissioner	PROPN
ftr-307	594	8	,	,	PUNCT
ftr-307	594	9	386	386	NUM
ftr-307	594	10	fed	fed	PROPN
ftr-307	594	11	.	.	PUNCT
ftr-307	594	12	app’x	app’x	PROPN
ftr-307	594	13	697	697	NUM
ftr-307	594	14	(	(	PUNCT
ftr-307	594	15	9th	9th	ADJ
ftr-307	594	16	cir	cir	NOUN
ftr-307	594	17	.	.	PUNCT
ftr-307	594	18	2010	2010	NUM
ftr-307	594	19	)	)	PUNCT
ftr-307	594	20	(	(	PUNCT
ftr-307	594	21	holding	hold	VERB
ftr-307	594	22	the	the	DET
ftr-307	594	23	settlement	settlement	NOUN
ftr-307	594	24	fully	fully	ADV
ftr-307	594	25	included	include	VERB
ftr-307	594	26	in	in	ADP
ftr-307	594	27	income	income	NOUN
ftr-307	594	28	because	because	SCONJ
ftr-307	594	29	the	the	DET
ftr-307	594	30	taxpayer	taxpayer	NOUN
ftr-307	594	31	’s	’s	PART
ftr-307	594	32	claim	claim	NOUN
ftr-307	594	33	was	be	AUX
ftr-307	594	34	for	for	ADP
ftr-307	594	35	wage	wage	NOUN
ftr-307	594	36	and	and	CCONJ
ftr-307	594	37	hour	hour	NOUN
ftr-307	594	38	discrimination	discrimination	NOUN
ftr-307	594	39	,	,	PUNCT
ftr-307	594	40	not	not	PART
ftr-307	594	41	personal	personal	ADJ
ftr-307	594	42	injury	injury	NOUN
ftr-307	594	43	,	,	PUNCT
ftr-307	594	44	even	even	ADV
ftr-307	594	45	though	though	SCONJ
ftr-307	594	46	she	she	PRON
ftr-307	594	47	alleged	allege	VERB
ftr-307	594	48	physical	physical	ADJ
ftr-307	594	49	and	and	CCONJ
ftr-307	594	50	mental	mental	ADJ
ftr-307	594	51	distress	distress	NOUN
ftr-307	594	52	)	)	PUNCT
ftr-307	594	53	;	;	PUNCT
ftr-307	594	54	tamberella	tamberella	NOUN
ftr-307	594	55	v.	v.	PROPN
ftr-307	594	56	commissioner	commissioner	NOUN
ftr-307	594	57	,	,	PUNCT
ftr-307	594	58	139	139	NUM
ftr-307	594	59	fed	fed	PROPN
ftr-307	594	60	.	.	PUNCT
ftr-307	595	1	app’x	app’x	PROPN
ftr-307	595	2	319	319	NUM
ftr-307	595	3	(	(	PUNCT
ftr-307	595	4	2d	2d	NUM
ftr-307	595	5	cir	cir	NOUN
ftr-307	595	6	.	.	PROPN
ftr-307	595	7	2005	2005	NUM
ftr-307	595	8	)	)	PUNCT
ftr-307	595	9	(	(	PUNCT
ftr-307	595	10	whether	whether	SCONJ
ftr-307	595	11	damages	damage	NOUN
ftr-307	595	12	are	be	AUX
ftr-307	595	13	excludable	excludable	ADJ
ftr-307	595	14	under	under	ADP
ftr-307	595	15	section	section	NOUN
ftr-307	595	16	104(a)(2	104(a)(2	NUM
ftr-307	595	17	)	)	PUNCT
ftr-307	595	18	turns	turn	VERB
ftr-307	595	19	on	on	ADP
ftr-307	595	20	the	the	DET
ftr-307	595	21	nature	nature	NOUN
ftr-307	595	22	of	of	ADP
ftr-307	595	23	the	the	DET
ftr-307	595	24	claim	claim	NOUN
ftr-307	595	25	underlying	underlie	VERB
ftr-307	595	26	the	the	DET
ftr-307	595	27	award	award	NOUN
ftr-307	595	28	of	of	ADP
ftr-307	595	29	damages	damage	NOUN
ftr-307	595	30	)	)	PUNCT
ftr-307	595	31	;	;	PUNCT
ftr-307	595	32	longoria	longoria	PROPN
ftr-307	595	33	v.	v.	PROPN
ftr-307	595	34	commissioner	commissioner	PROPN
ftr-307	595	35	,	,	PUNCT
ftr-307	595	36	98	98	NUM
ftr-307	595	37	t.c.m	t.c.m	NOUN
ftr-307	595	38	.	.	PUNCT
ftr-307	596	1	(	(	PUNCT
ftr-307	596	2	cch	cch	NOUN
ftr-307	596	3	)	)	PUNCT
ftr-307	596	4	11	11	NUM
ftr-307	596	5	,	,	PUNCT
ftr-307	596	6	15	15	NUM
ftr-307	596	7	,	,	PUNCT
ftr-307	596	8	t.c.m	t.c.m	NOUN
ftr-307	596	9	.	.	PUNCT
ftr-307	597	1	(	(	PUNCT
ftr-307	597	2	ria	ria	PROPN
ftr-307	597	3	)	)	PUNCT
ftr-307	597	4	¶	¶	PROPN
ftr-307	597	5	2009	2009	NUM
ftr-307	597	6	-	-	SYM
ftr-307	597	7	162	162	NUM
ftr-307	597	8	at	at	ADP
ftr-307	597	9	1279	1279	NUM
ftr-307	597	10	(	(	PUNCT
ftr-307	597	11	2009	2009	NUM
ftr-307	597	12	)	)	PUNCT
ftr-307	597	13	(	(	PUNCT
ftr-307	597	14	reasoning	reason	VERB
ftr-307	597	15	that	that	SCONJ
ftr-307	597	16	first	first	ADV
ftr-307	597	17	a	a	DET
ftr-307	597	18	court	court	NOUN
ftr-307	597	19	should	should	AUX
ftr-307	597	20	examine	examine	VERB
ftr-307	597	21	the	the	DET
ftr-307	597	22	nature	nature	NOUN
ftr-307	597	23	of	of	ADP
ftr-307	597	24	the	the	DET
ftr-307	597	25	claim	claim	NOUN
ftr-307	597	26	based	base	VERB
ftr-307	597	27	upon	upon	SCONJ
ftr-307	597	28	the	the	DET
ftr-307	597	29	claims	claim	NOUN
ftr-307	597	30	asserted	assert	VERB
ftr-307	597	31	in	in	ADP
ftr-307	597	32	the	the	DET
ftr-307	597	33	lawsuit	lawsuit	NOUN
ftr-307	597	34	and	and	CCONJ
ftr-307	597	35	then	then	ADV
ftr-307	597	36	should	should	AUX
ftr-307	597	37	look	look	VERB
ftr-307	597	38	to	to	ADP
ftr-307	597	39	the	the	DET
ftr-307	597	40	intent	intent	NOUN
ftr-307	597	41	of	of	ADP
ftr-307	597	42	the	the	DET
ftr-307	597	43	payor	payor	NOUN
ftr-307	597	44	as	as	ADP
ftr-307	597	45	to	to	ADP
ftr-307	597	46	why	why	SCONJ
ftr-307	597	47	the	the	DET
ftr-307	597	48	settlement	settlement	NOUN
ftr-307	597	49	amounts	amount	NOUN
ftr-307	597	50	were	be	AUX
ftr-307	597	51	actually	actually	ADV
ftr-307	597	52	paid	pay	VERB
ftr-307	597	53	)	)	PUNCT
ftr-307	597	54	;	;	PUNCT
ftr-307	597	55	green	green	PROPN
ftr-307	597	56	v.	v.	PROPN
ftr-307	597	57	commissioner	commissioner	NOUN
ftr-307	597	58	,	,	PUNCT
ftr-307	597	59	93	93	NUM
ftr-307	597	60	t.c.m	t.c.m	NOUN
ftr-307	597	61	.	.	PUNCT
ftr-307	598	1	(	(	PUNCT
ftr-307	598	2	cch	cch	NOUN
ftr-307	598	3	)	)	PUNCT
ftr-307	598	4	917	917	NUM
ftr-307	598	5	,	,	PUNCT
ftr-307	598	6	919	919	NUM
ftr-307	598	7	-	-	SYM
ftr-307	598	8	20	20	NUM
ftr-307	598	9	,	,	PUNCT
ftr-307	598	10	t.c.m	t.c.m	INTJ
ftr-307	598	11	.	.	PUNCT
ftr-307	599	1	(	(	PUNCT
ftr-307	599	2	ria	ria	PROPN
ftr-307	599	3	)	)	PUNCT
ftr-307	599	4	¶	¶	NOUN
ftr-307	599	5	2007	2007	NUM
ftr-307	599	6	-	-	SYM
ftr-307	599	7	039	039	NUM
ftr-307	599	8	at	at	ADP
ftr-307	599	9	387–88	387–88	NUM
ftr-307	599	10	(	(	PUNCT
ftr-307	599	11	2007	2007	NUM
ftr-307	599	12	)	)	PUNCT
ftr-307	599	13	(	(	PUNCT
ftr-307	599	14	holding	hold	VERB
ftr-307	599	15	that	that	SCONJ
ftr-307	599	16	since	since	SCONJ
ftr-307	599	17	the	the	DET
ftr-307	599	18	complaint	complaint	NOUN
ftr-307	599	19	did	do	AUX
ftr-307	599	20	not	not	PART
ftr-307	599	21	allege	allege	VERB
ftr-307	599	22	any	any	DET
ftr-307	599	23	physical	physical	ADJ
ftr-307	599	24	injury	injury	NOUN
ftr-307	599	25	and	and	CCONJ
ftr-307	599	26	the	the	DET
ftr-307	599	27	award	award	NOUN
ftr-307	599	28	did	do	AUX
ftr-307	599	29	not	not	PART
ftr-307	599	30	reference	reference	VERB
ftr-307	599	31	a	a	DET
ftr-307	599	32	physical	physical	ADJ
ftr-307	599	33	injury	injury	NOUN
ftr-307	599	34	or	or	CCONJ
ftr-307	599	35	sickness	sickness	NOUN
ftr-307	599	36	,	,	PUNCT
ftr-307	599	37	the	the	DET
ftr-307	599	38	award	award	NOUN
ftr-307	599	39	for	for	ADP
ftr-307	599	40	retaliation	retaliation	NOUN
ftr-307	599	41	for	for	ADP
ftr-307	599	42	filing	file	VERB
ftr-307	599	43	a	a	DET
ftr-307	599	44	discrimination	discrimination	NOUN
ftr-307	599	45	suit	suit	NOUN
ftr-307	599	46	could	could	AUX
ftr-307	599	47	not	not	PART
ftr-307	599	48	have	have	AUX
ftr-307	599	49	been	be	AUX
ftr-307	599	50	on	on	ADP
ftr-307	599	51	account	account	NOUN
ftr-307	599	52	any	any	DET
ftr-307	599	53	physical	physical	ADJ
ftr-307	599	54	injuries	injury	NOUN
ftr-307	599	55	)	)	PUNCT
ftr-307	599	56	;	;	PUNCT
ftr-307	599	57	peck	peck	VERB
ftr-307	599	58	v.	v.	PROPN
ftr-307	599	59	commissioner	commissioner	PROPN
ftr-307	599	60	,	,	PUNCT
ftr-307	599	61	t.c	t.c	PROPN
ftr-307	599	62	.	.	PROPN
ftr-307	599	63	summ	summ	PROPN
ftr-307	599	64	.	.	PUNCT
ftr-307	600	1	op	op	NOUN
ftr-307	600	2	.	.	PUNCT
ftr-307	601	1	2006	2006	NUM
ftr-307	601	2	-	-	SYM
ftr-307	601	3	86	86	NUM
ftr-307	601	4	,	,	PUNCT
ftr-307	601	5	6	6	NUM
ftr-307	601	6	(	(	PUNCT
ftr-307	601	7	may	may	PROPN
ftr-307	601	8	23	23	NUM
ftr-307	601	9	,	,	PUNCT
ftr-307	601	10	2006	2006	NUM
ftr-307	601	11	)	)	PUNCT
ftr-307	601	12	(	(	PUNCT
ftr-307	601	13	holding	hold	VERB
ftr-307	601	14	that	that	SCONJ
ftr-307	601	15	“	"	PUNCT
ftr-307	601	16	[	[	X
ftr-307	601	17	t]here	t]here	PROPN
ftr-307	601	18	is	be	AUX
ftr-307	601	19	nothing	nothing	PRON
ftr-307	601	20	in	in	ADP
ftr-307	601	21	the	the	DET
ftr-307	601	22	record	record	NOUN
ftr-307	601	23	linking	link	VERB
ftr-307	601	24	the	the	DET
ftr-307	601	25	settlement	settlement	NOUN
ftr-307	601	26	proceeds	proceed	NOUN
ftr-307	601	27	to	to	ADP
ftr-307	601	28	petitioner	petitioner	NOUN
ftr-307	601	29	’s	’s	PART
ftr-307	601	30	diabetes	diabetes	NOUN
ftr-307	601	31	or	or	CCONJ
ftr-307	601	32	other	other	ADJ
ftr-307	601	33	physical	physical	ADJ
ftr-307	601	34	injuries	injury	NOUN
ftr-307	601	35	,	,	PUNCT
ftr-307	601	36	”	"	PUNCT
ftr-307	601	37	the	the	DET
ftr-307	601	38	settlement	settlement	NOUN
ftr-307	601	39	was	be	AUX
ftr-307	601	40	consequently	consequently	ADV
ftr-307	601	41	not	not	PART
ftr-307	601	42	excludable	excludable	ADJ
ftr-307	601	43	under	under	ADP
ftr-307	601	44	section	section	NOUN
ftr-307	601	45	104(a)(2	104(a)(2	NUM
ftr-307	601	46	)	)	PUNCT
ftr-307	601	47	)	)	PUNCT
ftr-307	601	48	;	;	PUNCT
ftr-307	601	49	medina	medina	PROPN
ftr-307	601	50	v.	v.	PROPN
ftr-307	601	51	commissioner	commissioner	PROPN
ftr-307	601	52	,	,	PUNCT
ftr-307	601	53	t.c	t.c	PROPN
ftr-307	601	54	.	.	PROPN
ftr-307	601	55	summ	summ	PROPN
ftr-307	601	56	.	.	PUNCT
ftr-307	602	1	op	op	NOUN
ftr-307	602	2	.	.	PUNCT
ftr-307	603	1	2003	2003	NUM
ftr-307	603	2	-	-	SYM
ftr-307	603	3	148	148	NUM
ftr-307	603	4	(	(	PUNCT
ftr-307	603	5	oct	oct	PROPN
ftr-307	603	6	.	.	PROPN
ftr-307	603	7	7	7	NUM
ftr-307	603	8	,	,	PUNCT
ftr-307	603	9	2003	2003	NUM
ftr-307	603	10	)	)	PUNCT
ftr-307	603	11	.	.	PUNCT
ftr-307	604	1	112	112	NUM
ftr-307	604	2	.	.	PUNCT
ftr-307	605	1	see	see	VERB
ftr-307	605	2	cases	case	NOUN
ftr-307	605	3	in	in	ADP
ftr-307	605	4	note	note	NOUN
ftr-307	605	5	111	111	NUM
ftr-307	605	6	,	,	PUNCT
ftr-307	605	7	supra	supra	NOUN
ftr-307	605	8	.	.	PUNCT
ftr-307	605	9	113	113	NUM
ftr-307	605	10	.	.	PUNCT
ftr-307	606	1	e.g.	e.g.	ADV
ftr-307	606	2	,	,	PUNCT
ftr-307	606	3	gibson	gibson	PROPN
ftr-307	606	4	v.	v.	PROPN
ftr-307	606	5	commissioner	commissioner	PROPN
ftr-307	606	6	,	,	PUNCT
ftr-307	606	7	94	94	NUM
ftr-307	606	8	t.c.m	t.c.m	NOUN
ftr-307	606	9	.	.	PUNCT
ftr-307	607	1	(	(	PUNCT
ftr-307	607	2	cch	cch	NOUN
ftr-307	607	3	)	)	PUNCT
ftr-307	607	4	164	164	NUM
ftr-307	607	5	,	,	PUNCT
ftr-307	607	6	t.c.m	t.c.m	INTJ
ftr-307	607	7	.	.	PUNCT
ftr-307	608	1	(	(	PUNCT
ftr-307	608	2	ria	ria	PROPN
ftr-307	608	3	)	)	PUNCT
ftr-307	608	4	¶	¶	NOUN
ftr-307	608	5	2007	2007	NUM
ftr-307	608	6	-	-	SYM
ftr-307	608	7	224	224	NUM
ftr-307	608	8	(	(	PUNCT
ftr-307	608	9	2007	2007	NUM
ftr-307	608	10	)	)	PUNCT
ftr-307	608	11	.	.	PUNCT
ftr-307	609	1	in	in	ADP
ftr-307	609	2	gibson	gibson	PROPN
ftr-307	609	3	,	,	PUNCT
ftr-307	609	4	the	the	DET
ftr-307	609	5	taxpayer	taxpayer	NOUN
ftr-307	609	6	and	and	CCONJ
ftr-307	609	7	his	his	PRON
ftr-307	609	8	family	family	NOUN
ftr-307	609	9	inherited	inherit	VERB
ftr-307	609	10	a	a	DET
ftr-307	609	11	house	house	NOUN
ftr-307	609	12	in	in	ADP
ftr-307	609	13	sun	sun	PROPN
ftr-307	609	14	city	city	PROPN
ftr-307	609	15	,	,	PUNCT
ftr-307	609	16	california	california	PROPN
ftr-307	609	17	.	.	PUNCT
ftr-307	610	1	at	at	ADP
ftr-307	610	2	the	the	DET
ftr-307	610	3	time	time	NOUN
ftr-307	610	4	,	,	PUNCT
ftr-307	610	5	sun	sun	PROPN
ftr-307	610	6	city	city	PROPN
ftr-307	610	7	’s	’s	PART
ftr-307	610	8	housing	housing	PROPN
ftr-307	610	9	code	code	PROPN
ftr-307	610	10	permitted	permit	VERB
ftr-307	610	11	only	only	ADV
ftr-307	610	12	senior	senior	ADJ
ftr-307	610	13	citizens	citizen	NOUN
ftr-307	610	14	to	to	PART
ftr-307	610	15	reside	reside	VERB
ftr-307	610	16	in	in	ADP
ftr-307	610	17	the	the	DET
ftr-307	610	18	district	district	NOUN
ftr-307	610	19	.	.	PUNCT
ftr-307	611	1	the	the	DET
ftr-307	611	2	taxpayer	taxpayer	NOUN
ftr-307	611	3	and	and	CCONJ
ftr-307	611	4	his	his	PRON
ftr-307	611	5	family	family	NOUN
ftr-307	611	6	members	member	NOUN
ftr-307	611	7	were	be	AUX
ftr-307	611	8	subject	subject	ADJ
ftr-307	611	9	to	to	ADP
ftr-307	611	10	significant	significant	ADJ
ftr-307	611	11	harassment	harassment	NOUN
ftr-307	611	12	from	from	ADP
ftr-307	611	13	their	their	PRON
ftr-307	611	14	neighbors	neighbor	NOUN
ftr-307	611	15	,	,	PUNCT
ftr-307	611	16	and	and	CCONJ
ftr-307	611	17	they	they	PRON
ftr-307	611	18	eventually	eventually	ADV
ftr-307	611	19	sued	sue	VERB
ftr-307	611	20	various	various	ADJ
ftr-307	611	21	98	98	NUM
ftr-307	611	22	florida	florida	PROPN
ftr-307	611	23	tax	tax	NOUN
ftr-307	611	24	review	review	NOUN
ftr-307	612	1	[	[	X
ftr-307	612	2	vol	vol	NOUN
ftr-307	612	3	.	.	PUNCT
ftr-307	613	1	14:3	14:3	NUM
ftr-307	613	2	furthermore	furthermore	ADV
ftr-307	613	3	,	,	PUNCT
ftr-307	613	4	in	in	ADP
ftr-307	613	5	some	some	PRON
ftr-307	613	6	but	but	CCONJ
ftr-307	613	7	not	not	PART
ftr-307	613	8	all	all	DET
ftr-307	613	9	cases	case	NOUN
ftr-307	613	10	,	,	PUNCT
ftr-307	613	11	the	the	DET
ftr-307	613	12	court	court	NOUN
ftr-307	613	13	has	have	AUX
ftr-307	613	14	required	require	VERB
ftr-307	613	15	that	that	DET
ftr-307	613	16	particular	particular	ADJ
ftr-307	613	17	language	language	NOUN
ftr-307	613	18	appear	appear	VERB
ftr-307	613	19	in	in	ADP
ftr-307	613	20	the	the	DET
ftr-307	613	21	settlement	settlement	NOUN
ftr-307	613	22	agreement	agreement	NOUN
ftr-307	613	23	for	for	ADP
ftr-307	613	24	the	the	DET
ftr-307	613	25	exclusion	exclusion	NOUN
ftr-307	613	26	to	to	PART
ftr-307	613	27	apply	apply	VERB
ftr-307	613	28	.	.	PUNCT
ftr-307	614	1	in	in	ADP
ftr-307	614	2	longoria	longoria	PROPN
ftr-307	614	3	v.	v.	ADP
ftr-307	614	4	commissioner,114	commissioner,114	PROPN
ftr-307	614	5	for	for	ADP
ftr-307	614	6	example	example	NOUN
ftr-307	614	7	,	,	PUNCT
ftr-307	614	8	the	the	DET
ftr-307	614	9	taxpayer	taxpayer	NOUN
ftr-307	614	10	,	,	PUNCT
ftr-307	614	11	a	a	DET
ftr-307	614	12	former	former	ADJ
ftr-307	614	13	state	state	NOUN
ftr-307	614	14	trooper	trooper	NOUN
ftr-307	614	15	,	,	PUNCT
ftr-307	614	16	suffered	suffer	VERB
ftr-307	614	17	from	from	ADP
ftr-307	614	18	several	several	ADJ
ftr-307	614	19	physical	physical	ADJ
ftr-307	614	20	injuries	injury	NOUN
ftr-307	614	21	related	relate	VERB
ftr-307	614	22	to	to	ADP
ftr-307	614	23	the	the	DET
ftr-307	614	24	racial	racial	ADJ
ftr-307	614	25	discrimination	discrimination	NOUN
ftr-307	614	26	for	for	ADP
ftr-307	614	27	which	which	PRON
ftr-307	614	28	he	he	PRON
ftr-307	614	29	ultimately	ultimately	ADV
ftr-307	614	30	recovered	recover	VERB
ftr-307	614	31	damages	damage	NOUN
ftr-307	614	32	.	.	PUNCT
ftr-307	615	1	the	the	DET
ftr-307	615	2	taxpayer	taxpayer	NOUN
ftr-307	615	3	’s	’s	PART
ftr-307	615	4	physical	physical	ADJ
ftr-307	615	5	injuries	injury	NOUN
ftr-307	615	6	were	be	AUX
ftr-307	615	7	a	a	DET
ftr-307	615	8	subject	subject	NOUN
ftr-307	615	9	of	of	ADP
ftr-307	615	10	the	the	DET
ftr-307	615	11	negotiation	negotiation	NOUN
ftr-307	615	12	,	,	PUNCT
ftr-307	615	13	but	but	CCONJ
ftr-307	615	14	mention	mention	NOUN
ftr-307	615	15	of	of	ADP
ftr-307	615	16	those	those	DET
ftr-307	615	17	physical	physical	ADJ
ftr-307	615	18	injuries	injury	NOUN
ftr-307	615	19	did	do	AUX
ftr-307	615	20	not	not	PART
ftr-307	615	21	appear	appear	VERB
ftr-307	615	22	in	in	ADP
ftr-307	615	23	the	the	DET
ftr-307	615	24	complaint	complaint	NOUN
ftr-307	615	25	or	or	CCONJ
ftr-307	615	26	ultimate	ultimate	ADJ
ftr-307	615	27	settlement	settlement	NOUN
ftr-307	615	28	agreement.115	agreement.115	PROPN
ftr-307	615	29	this	this	DET
ftr-307	615	30	absence	absence	NOUN
ftr-307	615	31	,	,	PUNCT
ftr-307	615	32	according	accord	VERB
ftr-307	615	33	to	to	ADP
ftr-307	615	34	the	the	DET
ftr-307	615	35	court	court	NOUN
ftr-307	615	36	,	,	PUNCT
ftr-307	615	37	was	be	AUX
ftr-307	615	38	fatal	fatal	ADJ
ftr-307	615	39	to	to	ADP
ftr-307	615	40	the	the	DET
ftr-307	615	41	exclusion	exclusion	NOUN
ftr-307	615	42	of	of	ADP
ftr-307	615	43	any	any	PRON
ftr-307	615	44	of	of	ADP
ftr-307	615	45	the	the	DET
ftr-307	615	46	award.116	award.116	ADJ
ftr-307	615	47	in	in	ADP
ftr-307	615	48	contrast	contrast	NOUN
ftr-307	615	49	,	,	PUNCT
ftr-307	615	50	as	as	SCONJ
ftr-307	615	51	discussed	discuss	VERB
ftr-307	615	52	above	above	ADV
ftr-307	615	53	,	,	PUNCT
ftr-307	615	54	the	the	DET
ftr-307	615	55	court	court	NOUN
ftr-307	615	56	did	do	AUX
ftr-307	615	57	not	not	PART
ftr-307	615	58	apply	apply	VERB
ftr-307	615	59	such	such	DET
ftr-307	615	60	a	a	DET
ftr-307	615	61	requirement	requirement	NOUN
ftr-307	615	62	in	in	ADP
ftr-307	615	63	the	the	DET
ftr-307	615	64	domeny	domeny	NOUN
ftr-307	615	65	case.117	case.117	PROPN
ftr-307	615	66	c.	c.	PROPN
ftr-307	615	67	allocation	allocation	NOUN
ftr-307	615	68	anguish	anguish	NOUN
ftr-307	615	69	finally	finally	ADV
ftr-307	615	70	,	,	PUNCT
ftr-307	615	71	the	the	DET
ftr-307	615	72	courts	court	NOUN
ftr-307	615	73	have	have	AUX
ftr-307	615	74	added	add	VERB
ftr-307	615	75	to	to	ADP
ftr-307	615	76	the	the	DET
ftr-307	615	77	confusion	confusion	NOUN
ftr-307	615	78	by	by	ADP
ftr-307	615	79	differing	differ	VERB
ftr-307	615	80	in	in	ADP
ftr-307	615	81	their	their	PRON
ftr-307	615	82	approaches	approach	NOUN
ftr-307	615	83	to	to	ADP
ftr-307	615	84	allocating	allocate	VERB
ftr-307	615	85	recoveries	recovery	NOUN
ftr-307	615	86	.	.	PUNCT
ftr-307	616	1	as	as	SCONJ
ftr-307	616	2	described	describe	VERB
ftr-307	616	3	below	below	ADV
ftr-307	616	4	,	,	PUNCT
ftr-307	616	5	treatments	treatment	NOUN
ftr-307	616	6	range	range	VERB
ftr-307	616	7	from	from	ADP
ftr-307	616	8	cases	case	NOUN
ftr-307	616	9	in	in	ADP
ftr-307	616	10	which	which	PRON
ftr-307	616	11	the	the	DET
ftr-307	616	12	court	court	NOUN
ftr-307	616	13	summarily	summarily	ADV
ftr-307	616	14	accepts	accept	VERB
ftr-307	616	15	the	the	DET
ftr-307	616	16	taxpayer	taxpayer	NOUN
ftr-307	616	17	’s	’s	PART
ftr-307	616	18	allocation	allocation	NOUN
ftr-307	616	19	,	,	PUNCT
ftr-307	616	20	to	to	ADP
ftr-307	616	21	the	the	DET
ftr-307	616	22	tax	tax	NOUN
ftr-307	616	23	court	court	NOUN
ftr-307	616	24	inventing	invent	VERB
ftr-307	616	25	its	its	PRON
ftr-307	616	26	own	own	ADJ
ftr-307	616	27	allocation.118	allocation.118	PROPN
ftr-307	616	28	in	in	ADP
ftr-307	616	29	the	the	DET
ftr-307	616	30	majority	majority	NOUN
ftr-307	616	31	of	of	ADP
ftr-307	616	32	reported	report	VERB
ftr-307	616	33	decisions	decision	NOUN
ftr-307	616	34	,	,	PUNCT
ftr-307	616	35	if	if	SCONJ
ftr-307	616	36	no	no	DET
ftr-307	616	37	allocation	allocation	NOUN
ftr-307	616	38	is	be	AUX
ftr-307	616	39	indicated	indicate	VERB
ftr-307	616	40	,	,	PUNCT
ftr-307	616	41	the	the	DET
ftr-307	616	42	court	court	NOUN
ftr-307	616	43	will	will	AUX
ftr-307	616	44	consider	consider	VERB
ftr-307	616	45	the	the	DET
ftr-307	616	46	entire	entire	ADJ
ftr-307	616	47	settlement	settlement	NOUN
ftr-307	616	48	or	or	CCONJ
ftr-307	616	49	award	award	NOUN
ftr-307	616	50	taxable.119	taxable.119	PROPN
ftr-307	616	51	a	a	DET
ftr-307	616	52	characteristic	characteristic	ADJ
ftr-307	616	53	remark	remark	NOUN
ftr-307	616	54	is	be	AUX
ftr-307	616	55	that	that	SCONJ
ftr-307	616	56	“	"	PUNCT
ftr-307	616	57	[	[	X
ftr-307	616	58	i]n	i]n	VERB
ftr-307	616	59	the	the	DET
ftr-307	616	60	absence	absence	NOUN
ftr-307	616	61	of	of	ADP
ftr-307	616	62	a	a	DET
ftr-307	616	63	basis	basis	NOUN
ftr-307	616	64	for	for	ADP
ftr-307	616	65	allocation	allocation	NOUN
ftr-307	616	66	,	,	PUNCT
ftr-307	616	67	we	we	PRON
ftr-307	616	68	presume	presume	VERB
ftr-307	616	69	the	the	DET
ftr-307	616	70	entire	entire	ADJ
ftr-307	616	71	amount	amount	NOUN
ftr-307	616	72	is	be	AUX
ftr-307	616	73	not	not	PART
ftr-307	616	74	excludable	excludable	ADJ
ftr-307	616	75	.	.	PUNCT
ftr-307	616	76	”120	”120	ADJ
ftr-307	616	77	even	even	ADV
ftr-307	616	78	in	in	ADP
ftr-307	616	79	cases	case	NOUN
ftr-307	616	80	in	in	ADP
ftr-307	616	81	which	which	PRON
ftr-307	616	82	the	the	DET
ftr-307	616	83	allocation	allocation	NOUN
ftr-307	616	84	between	between	ADP
ftr-307	616	85	physical	physical	ADJ
ftr-307	616	86	and	and	CCONJ
ftr-307	616	87	nonphysical	nonphysical	ADJ
ftr-307	616	88	damages	damage	NOUN
ftr-307	616	89	is	be	AUX
ftr-307	616	90	specific	specific	ADJ
ftr-307	616	91	,	,	PUNCT
ftr-307	616	92	the	the	DET
ftr-307	616	93	courts	court	NOUN
ftr-307	616	94	may	may	AUX
ftr-307	616	95	not	not	PART
ftr-307	616	96	respect	respect	VERB
ftr-307	616	97	the	the	DET
ftr-307	616	98	allocation	allocation	NOUN
ftr-307	616	99	.	.	PUNCT
ftr-307	617	1	in	in	ADP
ftr-307	617	2	defendants	defendant	NOUN
ftr-307	617	3	under	under	ADP
ftr-307	617	4	a	a	DET
ftr-307	617	5	theory	theory	NOUN
ftr-307	617	6	of	of	ADP
ftr-307	617	7	housing	housing	NOUN
ftr-307	617	8	discrimination	discrimination	NOUN
ftr-307	617	9	.	.	PUNCT
ftr-307	618	1	the	the	DET
ftr-307	618	2	taxpayer	taxpayer	NOUN
ftr-307	618	3	claimed	claim	VERB
ftr-307	618	4	headaches	headache	NOUN
ftr-307	618	5	,	,	PUNCT
ftr-307	618	6	stomachaches	stomachache	NOUN
ftr-307	618	7	,	,	PUNCT
ftr-307	618	8	and	and	CCONJ
ftr-307	618	9	breathing	breathing	NOUN
ftr-307	618	10	problems	problem	NOUN
ftr-307	618	11	,	,	PUNCT
ftr-307	618	12	and	and	CCONJ
ftr-307	618	13	eventually	eventually	ADV
ftr-307	618	14	recovered	recover	VERB
ftr-307	618	15	$	$	SYM
ftr-307	618	16	350,000	350,000	NUM
ftr-307	618	17	.	.	PUNCT
ftr-307	619	1	94	94	NUM
ftr-307	619	2	t.c.m	t.c.m	NOUN
ftr-307	619	3	.	.	PUNCT
ftr-307	620	1	(	(	PUNCT
ftr-307	620	2	cch	cch	NOUN
ftr-307	620	3	)	)	PUNCT
ftr-307	620	4	at	at	ADP
ftr-307	620	5	165–66	165–66	NUM
ftr-307	620	6	,	,	PUNCT
ftr-307	620	7	t.c.m	t.c.m	INTJ
ftr-307	620	8	.	.	PUNCT
ftr-307	621	1	(	(	PUNCT
ftr-307	621	2	ria	ria	PROPN
ftr-307	621	3	)	)	PUNCT
ftr-307	621	4	¶	¶	NOUN
ftr-307	621	5	2007	2007	NUM
ftr-307	621	6	-	-	SYM
ftr-307	621	7	22.4	22.4	NUM
ftr-307	621	8	at	at	ADP
ftr-307	621	9	1397–98	1397–98	NUM
ftr-307	621	10	.	.	PUNCT
ftr-307	622	1	the	the	DET
ftr-307	622	2	court	court	NOUN
ftr-307	622	3	did	do	AUX
ftr-307	622	4	not	not	PART
ftr-307	622	5	question	question	VERB
ftr-307	622	6	the	the	DET
ftr-307	622	7	taxpayer	taxpayer	NOUN
ftr-307	622	8	’s	’s	PART
ftr-307	622	9	veracity	veracity	NOUN
ftr-307	622	10	but	but	CCONJ
ftr-307	622	11	held	hold	VERB
ftr-307	622	12	the	the	DET
ftr-307	622	13	entire	entire	ADJ
ftr-307	622	14	recovery	recovery	NOUN
ftr-307	622	15	nonetheless	nonetheless	ADV
ftr-307	622	16	includable	includable	ADJ
ftr-307	622	17	because	because	SCONJ
ftr-307	622	18	the	the	DET
ftr-307	622	19	taxpayer	taxpayer	NOUN
ftr-307	622	20	failed	fail	VERB
ftr-307	622	21	to	to	PART
ftr-307	622	22	show	show	VERB
ftr-307	622	23	that	that	SCONJ
ftr-307	622	24	any	any	PRON
ftr-307	622	25	of	of	ADP
ftr-307	622	26	the	the	DET
ftr-307	622	27	payors	payor	NOUN
ftr-307	622	28	actually	actually	ADV
ftr-307	622	29	caused	cause	VERB
ftr-307	622	30	his	his	PRON
ftr-307	622	31	physical	physical	ADJ
ftr-307	622	32	injury	injury	NOUN
ftr-307	622	33	.	.	PUNCT
ftr-307	623	1	94	94	NUM
ftr-307	623	2	t.c.m	t.c.m	NOUN
ftr-307	623	3	.	.	PUNCT
ftr-307	624	1	(	(	PUNCT
ftr-307	624	2	cch	cch	NOUN
ftr-307	624	3	)	)	PUNCT
ftr-307	624	4	at	at	ADP
ftr-307	624	5	167	167	NUM
ftr-307	624	6	,	,	PUNCT
ftr-307	624	7	t.c.m	t.c.m	INTJ
ftr-307	624	8	.	.	PUNCT
ftr-307	625	1	(	(	PUNCT
ftr-307	625	2	ria	ria	PROPN
ftr-307	625	3	)	)	PUNCT
ftr-307	625	4	¶	¶	PROPN
ftr-307	625	5	200722.4	200722.4	NUM
ftr-307	625	6	at	at	ADP
ftr-307	625	7	1399–1400	1399–1400	NUM
ftr-307	625	8	.	.	PUNCT
ftr-307	626	1	114	114	NUM
ftr-307	626	2	.	.	PUNCT
ftr-307	626	3	98	98	NUM
ftr-307	626	4	t.c.m	t.c.m	NOUN
ftr-307	626	5	.	.	PUNCT
ftr-307	627	1	(	(	PUNCT
ftr-307	627	2	cch	cch	NOUN
ftr-307	627	3	)	)	PUNCT
ftr-307	627	4	11	11	NUM
ftr-307	627	5	,	,	PUNCT
ftr-307	627	6	t.c.m	t.c.m	INTJ
ftr-307	627	7	.	.	PUNCT
ftr-307	628	1	(	(	PUNCT
ftr-307	628	2	ria	ria	PROPN
ftr-307	628	3	)	)	PUNCT
ftr-307	628	4	¶	¶	PROPN
ftr-307	628	5	2009	2009	NUM
ftr-307	628	6	-	-	SYM
ftr-307	628	7	162	162	NUM
ftr-307	628	8	.	.	PUNCT
ftr-307	629	1	mr	mr	PROPN
ftr-307	629	2	.	.	PROPN
ftr-307	629	3	longoria	longoria	PROPN
ftr-307	629	4	suffered	suffer	VERB
ftr-307	629	5	injuries	injury	NOUN
ftr-307	629	6	during	during	ADP
ftr-307	629	7	his	his	PRON
ftr-307	629	8	trooper	trooper	NOUN
ftr-307	629	9	training	training	NOUN
ftr-307	629	10	and	and	CCONJ
ftr-307	629	11	additional	additional	ADJ
ftr-307	629	12	injuries	injury	NOUN
ftr-307	629	13	during	during	ADP
ftr-307	629	14	his	his	PRON
ftr-307	629	15	tenure	tenure	NOUN
ftr-307	629	16	as	as	ADP
ftr-307	629	17	a	a	DET
ftr-307	629	18	trooper	trooper	NOUN
ftr-307	629	19	.	.	PUNCT
ftr-307	630	1	as	as	ADP
ftr-307	630	2	one	one	NUM
ftr-307	630	3	example	example	NOUN
ftr-307	630	4	,	,	PUNCT
ftr-307	630	5	“	"	PUNCT
ftr-307	630	6	mr	mr	PROPN
ftr-307	630	7	.	.	PROPN
ftr-307	630	8	longoria	longoria	PROPN
ftr-307	630	9	’s	’s	PART
ftr-307	630	10	locker	locker	NOUN
ftr-307	630	11	was	be	AUX
ftr-307	630	12	top	top	ADV
ftr-307	630	13	-	-	PUNCT
ftr-307	630	14	loaded	load	VERB
ftr-307	630	15	by	by	ADP
ftr-307	630	16	a	a	DET
ftr-307	630	17	group	group	NOUN
ftr-307	630	18	of	of	ADP
ftr-307	630	19	renegade	renegade	NOUN
ftr-307	630	20	troopers	trooper	NOUN
ftr-307	630	21	.	.	PUNCT
ftr-307	630	22	.	.	PUNCT
ftr-307	630	23	.	.	PUNCT
ftr-307	630	24	.	.	PUNCT
ftr-307	631	1	the	the	DET
ftr-307	631	2	arrangement	arrangement	NOUN
ftr-307	631	3	had	have	VERB
ftr-307	631	4	its	its	PRON
ftr-307	631	5	intended	intended	ADJ
ftr-307	631	6	effect	effect	NOUN
ftr-307	631	7	when	when	SCONJ
ftr-307	631	8	mr	mr	PROPN
ftr-307	631	9	.	.	PROPN
ftr-307	631	10	longoria	longoria	PROPN
ftr-307	631	11	opened	open	VERB
ftr-307	631	12	the	the	DET
ftr-307	631	13	locker	locker	NOUN
ftr-307	631	14	,	,	PUNCT
ftr-307	631	15	it	it	PRON
ftr-307	631	16	fell	fall	VERB
ftr-307	631	17	on	on	ADP
ftr-307	631	18	him	he	PRON
ftr-307	631	19	,	,	PUNCT
ftr-307	631	20	and	and	CCONJ
ftr-307	631	21	he	he	PRON
ftr-307	631	22	injured	injure	VERB
ftr-307	631	23	his	his	PRON
ftr-307	631	24	back	back	NOUN
ftr-307	631	25	.	.	PUNCT
ftr-307	631	26	”	"	PUNCT
ftr-307	632	1	98	98	NUM
ftr-307	632	2	t.m.c	t.m.c	ADJ
ftr-307	632	3	.	.	PUNCT
ftr-307	633	1	(	(	PUNCT
ftr-307	633	2	cch	cch	NOUN
ftr-307	633	3	)	)	PUNCT
ftr-307	633	4	at	at	ADP
ftr-307	633	5	11	11	NUM
ftr-307	633	6	,	,	PUNCT
ftr-307	633	7	12	12	NUM
ftr-307	633	8	,	,	PUNCT
ftr-307	633	9	t.c.m	t.c.m	INTJ
ftr-307	633	10	.	.	PUNCT
ftr-307	634	1	(	(	PUNCT
ftr-307	634	2	ria	ria	PROPN
ftr-307	634	3	)	)	PUNCT
ftr-307	634	4	¶	¶	PROPN
ftr-307	634	5	2009	2009	NUM
ftr-307	634	6	-	-	SYM
ftr-307	634	7	162	162	NUM
ftr-307	634	8	at	at	ADP
ftr-307	634	9	1275	1275	NUM
ftr-307	634	10	.	.	PUNCT
ftr-307	635	1	115	115	NUM
ftr-307	635	2	.	.	PUNCT
ftr-307	636	1	98	98	NUM
ftr-307	636	2	t.c.m	t.c.m	NOUN
ftr-307	636	3	.	.	PUNCT
ftr-307	637	1	(	(	PUNCT
ftr-307	637	2	cch	cch	NOUN
ftr-307	637	3	)	)	PUNCT
ftr-307	637	4	at	at	ADP
ftr-307	637	5	15	15	NUM
ftr-307	637	6	,	,	PUNCT
ftr-307	637	7	t.c.m	t.c.m	INTJ
ftr-307	637	8	.	.	PUNCT
ftr-307	638	1	(	(	PUNCT
ftr-307	638	2	ria	ria	PROPN
ftr-307	638	3	)	)	PUNCT
ftr-307	638	4	¶	¶	PROPN
ftr-307	638	5	2009	2009	NUM
ftr-307	638	6	-	-	SYM
ftr-307	638	7	162	162	NUM
ftr-307	638	8	at	at	ADP
ftr-307	638	9	1279	1279	NUM
ftr-307	638	10	.	.	PUNCT
ftr-307	639	1	116	116	NUM
ftr-307	639	2	.	.	PUNCT
ftr-307	640	1	98	98	NUM
ftr-307	640	2	t.c.m	t.c.m	NOUN
ftr-307	640	3	.	.	PUNCT
ftr-307	641	1	(	(	PUNCT
ftr-307	641	2	cch	cch	NOUN
ftr-307	641	3	)	)	PUNCT
ftr-307	641	4	at	at	ADP
ftr-307	641	5	15–17	15–17	NUM
ftr-307	641	6	,	,	PUNCT
ftr-307	641	7	t.c.m	t.c.m	INTJ
ftr-307	641	8	.	.	PUNCT
ftr-307	642	1	(	(	PUNCT
ftr-307	642	2	ria	ria	PROPN
ftr-307	642	3	)	)	PUNCT
ftr-307	642	4	¶	¶	PROPN
ftr-307	642	5	2009	2009	NUM
ftr-307	642	6	-	-	SYM
ftr-307	642	7	162	162	NUM
ftr-307	642	8	at	at	ADP
ftr-307	642	9	1279–81	1279–81	NUM
ftr-307	642	10	.	.	PUNCT
ftr-307	643	1	117	117	NUM
ftr-307	643	2	.	.	PUNCT
ftr-307	643	3	domeny	domeny	PROPN
ftr-307	643	4	v.	v.	ADP
ftr-307	643	5	commissioner	commissioner	PROPN
ftr-307	643	6	,	,	PUNCT
ftr-307	643	7	99	99	NUM
ftr-307	643	8	t.c.m	t.c.m	NOUN
ftr-307	643	9	.	.	PUNCT
ftr-307	644	1	(	(	PUNCT
ftr-307	644	2	cch	cch	NOUN
ftr-307	644	3	)	)	PUNCT
ftr-307	644	4	1047	1047	NUM
ftr-307	644	5	,	,	PUNCT
ftr-307	644	6	t.c.m	t.c.m	INTJ
ftr-307	644	7	.	.	PUNCT
ftr-307	645	1	(	(	PUNCT
ftr-307	645	2	ria	ria	PROPN
ftr-307	645	3	)	)	PUNCT
ftr-307	645	4	¶	¶	PROPN
ftr-307	645	5	2010	2010	NUM
ftr-307	645	6	-	-	SYM
ftr-307	645	7	009	009	NUM
ftr-307	645	8	(	(	PUNCT
ftr-307	645	9	2010	2010	NUM
ftr-307	645	10	)	)	PUNCT
ftr-307	645	11	.	.	PUNCT
ftr-307	646	1	118	118	NUM
ftr-307	646	2	.	.	PUNCT
ftr-307	647	1	this	this	PRON
ftr-307	647	2	of	of	ADP
ftr-307	647	3	course	course	NOUN
ftr-307	647	4	sets	set	VERB
ftr-307	647	5	aside	aside	ADP
ftr-307	647	6	those	those	DET
ftr-307	647	7	cases	case	NOUN
ftr-307	647	8	in	in	ADP
ftr-307	647	9	which	which	PRON
ftr-307	647	10	the	the	DET
ftr-307	647	11	court	court	NOUN
ftr-307	647	12	summarily	summarily	ADV
ftr-307	647	13	includes	include	VERB
ftr-307	647	14	an	an	DET
ftr-307	647	15	award	award	NOUN
ftr-307	647	16	in	in	ADP
ftr-307	647	17	its	its	PRON
ftr-307	647	18	entirety	entirety	NOUN
ftr-307	647	19	.	.	PUNCT
ftr-307	648	1	119	119	NUM
ftr-307	648	2	.	.	PUNCT
ftr-307	648	3	see	see	VERB
ftr-307	648	4	cases	case	NOUN
ftr-307	648	5	in	in	ADP
ftr-307	648	6	note	note	NOUN
ftr-307	648	7	111	111	NUM
ftr-307	648	8	,	,	PUNCT
ftr-307	648	9	supra	supra	NOUN
ftr-307	648	10	.	.	PUNCT
ftr-307	649	1	120	120	NUM
ftr-307	649	2	.	.	PUNCT
ftr-307	650	1	prinster	prinster	PROPN
ftr-307	650	2	v.	v.	PROPN
ftr-307	650	3	commissioner	commissioner	PROPN
ftr-307	650	4	,	,	PUNCT
ftr-307	650	5	t.c	t.c	PROPN
ftr-307	650	6	.	.	PROPN
ftr-307	650	7	summ	summ	PROPN
ftr-307	650	8	.	.	PUNCT
ftr-307	651	1	op	op	NOUN
ftr-307	651	2	.	.	PUNCT
ftr-307	652	1	2009	2009	NUM
ftr-307	652	2	-	-	SYM
ftr-307	652	3	99	99	NUM
ftr-307	652	4	,	,	PUNCT
ftr-307	652	5	9	9	NUM
ftr-307	652	6	(	(	PUNCT
ftr-307	652	7	2009	2009	NUM
ftr-307	652	8	)	)	PUNCT
ftr-307	652	9	.	.	PUNCT
ftr-307	653	1	2013	2013	NUM
ftr-307	653	2	]	]	PUNCT
ftr-307	653	3	taxing	tax	VERB
ftr-307	653	4	anxiety	anxiety	NOUN
ftr-307	653	5	99	99	NUM
ftr-307	653	6	burditt	burditt	NOUN
ftr-307	653	7	v.	v.	ADP
ftr-307	653	8	commissioner,121	commissioner,121	PROPN
ftr-307	653	9	for	for	ADP
ftr-307	653	10	example	example	NOUN
ftr-307	653	11	,	,	PUNCT
ftr-307	653	12	a	a	DET
ftr-307	653	13	settlement	settlement	NOUN
ftr-307	653	14	agreement	agreement	NOUN
ftr-307	653	15	allocated	allocate	VERB
ftr-307	653	16	a	a	DET
ftr-307	653	17	portion	portion	NOUN
ftr-307	653	18	of	of	ADP
ftr-307	653	19	the	the	DET
ftr-307	653	20	settlement	settlement	NOUN
ftr-307	653	21	to	to	ADP
ftr-307	653	22	physical	physical	ADJ
ftr-307	653	23	damages	damage	NOUN
ftr-307	653	24	.	.	PUNCT
ftr-307	654	1	however	however	ADV
ftr-307	654	2	,	,	PUNCT
ftr-307	654	3	the	the	DET
ftr-307	654	4	allocation	allocation	NOUN
ftr-307	654	5	came	come	VERB
ftr-307	654	6	about	about	ADV
ftr-307	654	7	after	after	SCONJ
ftr-307	654	8	the	the	DET
ftr-307	654	9	taxpayer	taxpayer	NOUN
ftr-307	654	10	asked	ask	VERB
ftr-307	654	11	his	his	PRON
ftr-307	654	12	attorney	attorney	NOUN
ftr-307	654	13	to	to	PART
ftr-307	654	14	insert	insert	VERB
ftr-307	654	15	“	"	PUNCT
ftr-307	654	16	the	the	DET
ftr-307	654	17	proper	proper	ADJ
ftr-307	654	18	personal	personal	ADJ
ftr-307	654	19	injury	injury	NOUN
ftr-307	654	20	language	language	NOUN
ftr-307	654	21	”	"	PUNCT
ftr-307	654	22	and	and	CCONJ
ftr-307	654	23	hence	hence	ADV
ftr-307	654	24	his	his	PRON
ftr-307	654	25	attorney	attorney	NOUN
ftr-307	654	26	included	include	VERB
ftr-307	654	27	boilerplate	boilerplate	NOUN
ftr-307	654	28	language.122	language.122	PROPN
ftr-307	654	29	the	the	DET
ftr-307	654	30	court	court	NOUN
ftr-307	654	31	held	hold	VERB
ftr-307	654	32	that	that	SCONJ
ftr-307	654	33	because	because	SCONJ
ftr-307	654	34	of	of	ADP
ftr-307	654	35	this	this	PRON
ftr-307	654	36	the	the	DET
ftr-307	654	37	allocation	allocation	NOUN
ftr-307	654	38	was	be	AUX
ftr-307	654	39	tax	tax	NOUN
ftr-307	654	40	-	-	PUNCT
ftr-307	654	41	motivated	motivate	VERB
ftr-307	654	42	and	and	CCONJ
ftr-307	654	43	did	do	AUX
ftr-307	654	44	not	not	PART
ftr-307	654	45	reflect	reflect	VERB
ftr-307	654	46	the	the	DET
ftr-307	654	47	realities	reality	NOUN
ftr-307	654	48	of	of	ADP
ftr-307	654	49	the	the	DET
ftr-307	654	50	settlement	settlement	NOUN
ftr-307	654	51	,	,	PUNCT
ftr-307	654	52	the	the	DET
ftr-307	654	53	entire	entire	ADJ
ftr-307	654	54	award	award	NOUN
ftr-307	654	55	was	be	AUX
ftr-307	654	56	taxable.123	taxable.123	NOUN
ftr-307	654	57	finally	finally	ADV
ftr-307	654	58	,	,	PUNCT
ftr-307	654	59	in	in	ADP
ftr-307	654	60	a	a	DET
ftr-307	654	61	handful	handful	NOUN
ftr-307	654	62	of	of	ADP
ftr-307	654	63	reported	report	VERB
ftr-307	654	64	cases	case	NOUN
ftr-307	654	65	,	,	PUNCT
ftr-307	654	66	the	the	DET
ftr-307	654	67	courts	court	NOUN
ftr-307	654	68	have	have	AUX
ftr-307	654	69	taken	take	VERB
ftr-307	654	70	it	it	PRON
ftr-307	654	71	upon	upon	SCONJ
ftr-307	654	72	themselves	themselves	PRON
ftr-307	654	73	to	to	PART
ftr-307	654	74	allocate	allocate	VERB
ftr-307	654	75	or	or	CCONJ
ftr-307	654	76	re	re	VERB
ftr-307	654	77	-	-	VERB
ftr-307	654	78	allocate	allocate	ADJ
ftr-307	654	79	.	.	PUNCT
ftr-307	655	1	in	in	ADP
ftr-307	655	2	parkinson	parkinson	NOUN
ftr-307	655	3	,	,	PUNCT
ftr-307	655	4	discussed	discuss	VERB
ftr-307	655	5	above	above	ADV
ftr-307	655	6	,	,	PUNCT
ftr-307	655	7	the	the	DET
ftr-307	655	8	parties	party	NOUN
ftr-307	655	9	did	do	AUX
ftr-307	655	10	not	not	PART
ftr-307	655	11	make	make	VERB
ftr-307	655	12	a	a	DET
ftr-307	655	13	specific	specific	ADJ
ftr-307	655	14	allocation.124	allocation.124	NOUN
ftr-307	655	15	in	in	ADP
ftr-307	655	16	this	this	DET
ftr-307	655	17	instance	instance	NOUN
ftr-307	655	18	,	,	PUNCT
ftr-307	655	19	the	the	DET
ftr-307	655	20	absence	absence	NOUN
ftr-307	655	21	did	do	AUX
ftr-307	655	22	not	not	PART
ftr-307	655	23	automatically	automatically	ADV
ftr-307	655	24	dictate	dictate	VERB
ftr-307	655	25	inclusion	inclusion	NOUN
ftr-307	655	26	.	.	PUNCT
ftr-307	656	1	instead	instead	ADV
ftr-307	656	2	,	,	PUNCT
ftr-307	656	3	the	the	DET
ftr-307	656	4	court	court	NOUN
ftr-307	656	5	surmised	surmise	VERB
ftr-307	656	6	that	that	SCONJ
ftr-307	656	7	half	half	NOUN
ftr-307	656	8	of	of	ADP
ftr-307	656	9	the	the	DET
ftr-307	656	10	settlement	settlement	NOUN
ftr-307	656	11	was	be	AUX
ftr-307	656	12	for	for	ADP
ftr-307	656	13	physical	physical	ADJ
ftr-307	656	14	injuries	injury	NOUN
ftr-307	656	15	and	and	CCONJ
ftr-307	656	16	thus	thus	ADV
ftr-307	656	17	excludable	excludable	ADJ
ftr-307	656	18	from	from	ADP
ftr-307	656	19	gross	gross	ADJ
ftr-307	656	20	income.125	income.125	NOUN
ftr-307	656	21	similarly	similarly	ADV
ftr-307	656	22	in	in	ADP
ftr-307	656	23	amos	amos	PROPN
ftr-307	657	1	v.	v.	PROPN
ftr-307	657	2	commissioner,126	commissioner,126	PROPN
ftr-307	657	3	the	the	DET
ftr-307	657	4	court	court	NOUN
ftr-307	657	5	allocated	allocate	VERB
ftr-307	657	6	the	the	DET
ftr-307	657	7	settlement	settlement	NOUN
ftr-307	657	8	on	on	ADP
ftr-307	657	9	its	its	PRON
ftr-307	657	10	own	own	ADJ
ftr-307	657	11	,	,	PUNCT
ftr-307	657	12	in	in	ADP
ftr-307	657	13	the	the	DET
ftr-307	657	14	absence	absence	NOUN
ftr-307	657	15	of	of	ADP
ftr-307	657	16	a	a	DET
ftr-307	657	17	specific	specific	ADJ
ftr-307	657	18	allocation	allocation	NOUN
ftr-307	657	19	.	.	PUNCT
ftr-307	658	1	though	though	SCONJ
ftr-307	658	2	the	the	DET
ftr-307	658	3	settlement	settlement	NOUN
ftr-307	658	4	agreement	agreement	NOUN
ftr-307	658	5	used	use	VERB
ftr-307	658	6	generic	generic	ADJ
ftr-307	658	7	language	language	NOUN
ftr-307	658	8	of	of	ADP
ftr-307	658	9	“	"	PUNCT
ftr-307	658	10	to	to	PART
ftr-307	658	11	resolve	resolve	VERB
ftr-307	658	12	any	any	DET
ftr-307	658	13	potential	potential	ADJ
ftr-307	658	14	claims	claim	NOUN
ftr-307	658	15	,	,	PUNCT
ftr-307	658	16	”	"	PUNCT
ftr-307	658	17	the	the	DET
ftr-307	658	18	court	court	NOUN
ftr-307	658	19	imputed	impute	VERB
ftr-307	658	20	the	the	DET
ftr-307	658	21	taxpayer	taxpayer	NOUN
ftr-307	658	22	’s	’s	PART
ftr-307	658	23	dominant	dominant	ADJ
ftr-307	658	24	reasons	reason	NOUN
ftr-307	658	25	for	for	ADP
ftr-307	658	26	making	make	VERB
ftr-307	658	27	the	the	DET
ftr-307	658	28	settlement	settlement	NOUN
ftr-307	658	29	based	base	VERB
ftr-307	658	30	upon	upon	SCONJ
ftr-307	658	31	the	the	DET
ftr-307	658	32	settlement	settlement	NOUN
ftr-307	658	33	agreement	agreement	NOUN
ftr-307	658	34	,	,	PUNCT
ftr-307	658	35	a	a	DET
ftr-307	658	36	declaration	declaration	NOUN
ftr-307	658	37	by	by	ADP
ftr-307	658	38	dennis	dennis	PROPN
ftr-307	658	39	rodman	rodman	PROPN
ftr-307	658	40	(	(	PUNCT
ftr-307	658	41	the	the	DET
ftr-307	658	42	tortfeasor	tortfeasor	NOUN
ftr-307	658	43	)	)	PUNCT
ftr-307	658	44	,	,	PUNCT
ftr-307	658	45	the	the	DET
ftr-307	658	46	payor	payor	NOUN
ftr-307	658	47	,	,	PUNCT
ftr-307	658	48	and	and	CCONJ
ftr-307	658	49	the	the	DET
ftr-307	658	50	taxpayer	taxpayer	NOUN
ftr-307	658	51	’s	’s	PART
ftr-307	658	52	testimony	testimony	NOUN
ftr-307	658	53	.	.	PUNCT
ftr-307	659	1	ultimately	ultimately	ADV
ftr-307	659	2	,	,	PUNCT
ftr-307	659	3	the	the	DET
ftr-307	659	4	court	court	NOUN
ftr-307	659	5	excluded	exclude	VERB
ftr-307	659	6	$	$	SYM
ftr-307	659	7	120,000	120,000	NUM
ftr-307	659	8	of	of	ADP
ftr-307	659	9	the	the	DET
ftr-307	659	10	$	$	SYM
ftr-307	659	11	200,000	200,000	NUM
ftr-307	659	12	settlement	settlement	NOUN
ftr-307	659	13	under	under	ADP
ftr-307	659	14	section	section	NOUN
ftr-307	659	15	104(a)(2).127	104(a)(2).127	NUM
ftr-307	659	16	iv	iv	NUM
ftr-307	659	17	.	.	PROPN
ftr-307	659	18	section	section	PROPN
ftr-307	659	19	104(a)(2	104(a)(2	NUM
ftr-307	659	20	)	)	PUNCT
ftr-307	659	21	needs	need	VERB
ftr-307	659	22	reform	reform	NOUN
ftr-307	659	23	the	the	DET
ftr-307	659	24	nta128	nta128	NOUN
ftr-307	659	25	has	have	AUX
ftr-307	659	26	urged	urge	VERB
ftr-307	659	27	a	a	DET
ftr-307	659	28	modification	modification	NOUN
ftr-307	659	29	to	to	ADP
ftr-307	659	30	section	section	NOUN
ftr-307	659	31	104(a),129	104(a),129	NUM
ftr-307	660	1	and	and	CCONJ
ftr-307	660	2	the	the	DET
ftr-307	660	3	aba	aba	PROPN
ftr-307	660	4	has	have	AUX
ftr-307	660	5	added	add	VERB
ftr-307	660	6	its	its	PRON
ftr-307	660	7	significant	significant	ADJ
ftr-307	660	8	voice	voice	NOUN
ftr-307	660	9	to	to	ADP
ftr-307	660	10	the	the	DET
ftr-307	660	11	call	call	NOUN
ftr-307	660	12	for	for	ADP
ftr-307	660	13	reform	reform	NOUN
ftr-307	660	14	.	.	PUNCT
ftr-307	661	1	the	the	DET
ftr-307	661	2	nta	nta	PROPN
ftr-307	661	3	would	would	AUX
ftr-307	661	4	reform	reform	VERB
ftr-307	661	5	section	section	NOUN
ftr-307	661	6	104(a)(2	104(a)(2	NUM
ftr-307	661	7	)	)	PUNCT
ftr-307	661	8	to	to	PART
ftr-307	661	9	eliminate	eliminate	VERB
ftr-307	661	10	the	the	DET
ftr-307	661	11	“	"	PUNCT
ftr-307	661	12	physical	physical	ADJ
ftr-307	661	13	”	"	PUNCT
ftr-307	661	14	requirements	requirement	NOUN
ftr-307	661	15	.	.	PUNCT
ftr-307	662	1	presumably	presumably	ADV
ftr-307	662	2	,	,	PUNCT
ftr-307	662	3	any	any	DET
ftr-307	662	4	damages	damage	NOUN
ftr-307	662	5	received	receive	VERB
ftr-307	662	6	on	on	ADP
ftr-307	662	7	account	account	NOUN
ftr-307	662	8	of	of	ADP
ftr-307	662	9	physical	physical	ADJ
ftr-307	662	10	or	or	CCONJ
ftr-307	662	11	emotional	emotional	ADJ
ftr-307	662	12	121	121	NUM
ftr-307	662	13	.	.	PUNCT
ftr-307	663	1	77	77	NUM
ftr-307	663	2	t.c.m	t.c.m	NOUN
ftr-307	663	3	.	.	PUNCT
ftr-307	664	1	(	(	PUNCT
ftr-307	664	2	cch	cch	PROPN
ftr-307	664	3	)	)	PUNCT
ftr-307	664	4	1767	1767	NUM
ftr-307	664	5	,	,	PUNCT
ftr-307	664	6	t.c.m	t.c.m	INTJ
ftr-307	664	7	.	.	PUNCT
ftr-307	665	1	(	(	PUNCT
ftr-307	665	2	ria	ria	PROPN
ftr-307	665	3	)	)	PUNCT
ftr-307	665	4	¶	¶	PROPN
ftr-307	665	5	1999	1999	NUM
ftr-307	665	6	-	-	SYM
ftr-307	665	7	117	117	NUM
ftr-307	665	8	(	(	PUNCT
ftr-307	665	9	1999	1999	NUM
ftr-307	665	10	)	)	PUNCT
ftr-307	665	11	.	.	PUNCT
ftr-307	666	1	122	122	NUM
ftr-307	666	2	.	.	PUNCT
ftr-307	666	3	77	77	NUM
ftr-307	666	4	t.c.m	t.c.m	NOUN
ftr-307	666	5	.	.	PUNCT
ftr-307	667	1	(	(	PUNCT
ftr-307	667	2	cch	cch	NOUN
ftr-307	667	3	)	)	PUNCT
ftr-307	667	4	at	at	ADP
ftr-307	667	5	1772	1772	NUM
ftr-307	667	6	,	,	PUNCT
ftr-307	667	7	t.c.m	t.c.m	INTJ
ftr-307	667	8	.	.	PUNCT
ftr-307	668	1	(	(	PUNCT
ftr-307	668	2	ria	ria	PROPN
ftr-307	668	3	)	)	PUNCT
ftr-307	668	4	¶	¶	PROPN
ftr-307	668	5	1999	1999	NUM
ftr-307	668	6	-	-	SYM
ftr-307	668	7	117	117	NUM
ftr-307	668	8	at	at	ADP
ftr-307	668	9	99–714	99–714	PROPN
ftr-307	668	10	(	(	PUNCT
ftr-307	668	11	1999	1999	NUM
ftr-307	668	12	)	)	PUNCT
ftr-307	668	13	.	.	PUNCT
ftr-307	669	1	123	123	NUM
ftr-307	669	2	.	.	PUNCT
ftr-307	670	1	77	77	NUM
ftr-307	670	2	t.c.m	t.c.m	NOUN
ftr-307	670	3	.	.	PUNCT
ftr-307	671	1	(	(	PUNCT
ftr-307	671	2	cch	cch	NOUN
ftr-307	671	3	)	)	PUNCT
ftr-307	671	4	at	at	ADP
ftr-307	671	5	1772	1772	NUM
ftr-307	671	6	-	-	SYM
ftr-307	671	7	73	73	NUM
ftr-307	671	8	,	,	PUNCT
ftr-307	671	9	t.c.m	t.c.m	INTJ
ftr-307	671	10	.	.	PUNCT
ftr-307	672	1	(	(	PUNCT
ftr-307	672	2	ria	ria	PROPN
ftr-307	672	3	)	)	PUNCT
ftr-307	672	4	¶	¶	PROPN
ftr-307	672	5	1999	1999	NUM
ftr-307	672	6	-	-	SYM
ftr-307	672	7	117	117	NUM
ftr-307	672	8	at	at	ADP
ftr-307	672	9	99–714	99–714	PROPN
ftr-307	672	10	.	.	PROPN
ftr-307	672	11	124	124	NUM
ftr-307	672	12	.	.	PUNCT
ftr-307	673	1	parkinson	parkinson	PROPN
ftr-307	673	2	v.	v.	PROPN
ftr-307	673	3	commissioner	commissioner	PROPN
ftr-307	673	4	,	,	PUNCT
ftr-307	673	5	99	99	NUM
ftr-307	673	6	t.c.m	t.c.m	NOUN
ftr-307	673	7	.	.	PUNCT
ftr-307	674	1	(	(	PUNCT
ftr-307	674	2	cch	cch	NOUN
ftr-307	674	3	)	)	PUNCT
ftr-307	674	4	1583	1583	NUM
ftr-307	674	5	,	,	PUNCT
ftr-307	674	6	1586	1586	NUM
ftr-307	674	7	,	,	PUNCT
ftr-307	674	8	t.c.m	t.c.m	INTJ
ftr-307	674	9	.	.	PUNCT
ftr-307	675	1	(	(	PUNCT
ftr-307	675	2	ria	ria	PROPN
ftr-307	675	3	)	)	PUNCT
ftr-307	675	4	¶	¶	PROPN
ftr-307	675	5	2010	2010	NUM
ftr-307	675	6	-	-	SYM
ftr-307	675	7	142	142	NUM
ftr-307	675	8	at	at	ADP
ftr-307	675	9	855	855	NUM
ftr-307	675	10	(	(	PUNCT
ftr-307	675	11	2010	2010	NUM
ftr-307	675	12	)	)	PUNCT
ftr-307	675	13	.	.	PUNCT
ftr-307	676	1	125	125	NUM
ftr-307	676	2	.	.	X
ftr-307	676	3	99	99	NUM
ftr-307	676	4	t.c.m	t.c.m	NOUN
ftr-307	676	5	.	.	PUNCT
ftr-307	677	1	(	(	PUNCT
ftr-307	677	2	cch	cch	NOUN
ftr-307	677	3	)	)	PUNCT
ftr-307	677	4	at	at	ADP
ftr-307	677	5	1587	1587	NUM
ftr-307	677	6	,	,	PUNCT
ftr-307	677	7	t.c.m	t.c.m	INTJ
ftr-307	677	8	.	.	PUNCT
ftr-307	678	1	(	(	PUNCT
ftr-307	678	2	ria	ria	PROPN
ftr-307	678	3	)	)	PUNCT
ftr-307	678	4	¶	¶	PROPN
ftr-307	678	5	2010	2010	NUM
ftr-307	678	6	-	-	SYM
ftr-307	678	7	142	142	NUM
ftr-307	678	8	at	at	ADP
ftr-307	678	9	857	857	NUM
ftr-307	678	10	.	.	PUNCT
ftr-307	679	1	126	126	NUM
ftr-307	679	2	.	.	PUNCT
ftr-307	680	1	86	86	NUM
ftr-307	680	2	t.c.m	t.c.m	NOUN
ftr-307	680	3	.	.	PUNCT
ftr-307	681	1	(	(	PUNCT
ftr-307	681	2	cch	cch	NOUN
ftr-307	681	3	)	)	PUNCT
ftr-307	681	4	663	663	NUM
ftr-307	681	5	,	,	PUNCT
ftr-307	681	6	667	667	NUM
ftr-307	681	7	,	,	PUNCT
ftr-307	681	8	t.c.m	t.c.m	NOUN
ftr-307	681	9	.	.	PUNCT
ftr-307	682	1	(	(	PUNCT
ftr-307	682	2	ria	ria	PROPN
ftr-307	682	3	)	)	PUNCT
ftr-307	682	4	¶	¶	PROPN
ftr-307	682	5	2003	2003	NUM
ftr-307	682	6	-	-	SYM
ftr-307	682	7	329	329	NUM
ftr-307	682	8	at	at	ADP
ftr-307	682	9	1899	1899	NUM
ftr-307	682	10	(	(	PUNCT
ftr-307	682	11	2003	2003	NUM
ftr-307	682	12	)	)	PUNCT
ftr-307	682	13	.	.	PUNCT
ftr-307	683	1	127	127	NUM
ftr-307	683	2	.	.	PUNCT
ftr-307	684	1	87	87	NUM
ftr-307	684	2	t.c.m	t.c.m	NOUN
ftr-307	684	3	.	.	PUNCT
ftr-307	685	1	(	(	PUNCT
ftr-307	685	2	cch	cch	NOUN
ftr-307	685	3	)	)	PUNCT
ftr-307	685	4	at	at	ADP
ftr-307	685	5	667	667	NUM
ftr-307	685	6	,	,	PUNCT
ftr-307	685	7	t.c.m	t.c.m	INTJ
ftr-307	685	8	.	.	PUNCT
ftr-307	686	1	(	(	PUNCT
ftr-307	686	2	ria	ria	PROPN
ftr-307	686	3	)	)	PUNCT
ftr-307	686	4	¶	¶	PROPN
ftr-307	686	5	2003	2003	NUM
ftr-307	686	6	-	-	SYM
ftr-307	686	7	329	329	NUM
ftr-307	686	8	at	at	ADP
ftr-307	686	9	1899	1899	NUM
ftr-307	686	10	(	(	PUNCT
ftr-307	686	11	2003	2003	NUM
ftr-307	686	12	)	)	PUNCT
ftr-307	686	13	.	.	PUNCT
ftr-307	687	1	128	128	NUM
ftr-307	687	2	.	.	PUNCT
ftr-307	688	1	according	accord	VERB
ftr-307	688	2	to	to	ADP
ftr-307	688	3	the	the	DET
ftr-307	688	4	taxpayer	taxpayer	NOUN
ftr-307	688	5	advocate	advocate	PROPN
ftr-307	688	6	services	service	NOUN
ftr-307	688	7	’	'	PUNCT
ftr-307	688	8	(	(	PUNCT
ftr-307	688	9	tas	tas	NOUN
ftr-307	688	10	)	)	PUNCT
ftr-307	688	11	website	website	NOUN
ftr-307	688	12	,	,	PUNCT
ftr-307	688	13	nina	nina	PROPN
ftr-307	688	14	e.	e.	PROPN
ftr-307	688	15	olson	olson	PROPN
ftr-307	688	16	,	,	PUNCT
ftr-307	688	17	the	the	DET
ftr-307	688	18	national	national	ADJ
ftr-307	688	19	taxpayer	taxpayer	PROPN
ftr-307	688	20	advocate	advocate	NOUN
ftr-307	688	21	,	,	PUNCT
ftr-307	688	22	leads	lead	VERB
ftr-307	688	23	an	an	DET
ftr-307	688	24	office	office	NOUN
ftr-307	688	25	which	which	PRON
ftr-307	688	26	“	"	PUNCT
ftr-307	688	27	serves	serve	VERB
ftr-307	688	28	as	as	ADP
ftr-307	688	29	an	an	DET
ftr-307	688	30	advocate	advocate	NOUN
ftr-307	688	31	for	for	ADP
ftr-307	688	32	taxpayers	taxpayer	NOUN
ftr-307	688	33	to	to	ADP
ftr-307	688	34	the	the	DET
ftr-307	688	35	irs	irs	PROPN
ftr-307	688	36	and	and	CCONJ
ftr-307	688	37	congress	congress	PROPN
ftr-307	688	38	.	.	PUNCT
ftr-307	688	39	”	"	PUNCT
ftr-307	689	1	see	see	VERB
ftr-307	689	2	about	about	ADP
ftr-307	689	3	tas	ta	NOUN
ftr-307	689	4	:	:	PUNCT
ftr-307	689	5	tas	ta	NOUN
ftr-307	689	6	leadership	leadership	NOUN
ftr-307	689	7	,	,	PUNCT
ftr-307	689	8	taxpayer	taxpayer	NOUN
ftr-307	689	9	advocate	advocate	NOUN
ftr-307	689	10	services	service	NOUN
ftr-307	689	11	,	,	PUNCT
ftr-307	689	12	http://www.taxpayeradvocate.irs.gov/abouttas/tas-leadership	http://www.taxpayeradvocate.irs.gov/abouttas/tas-leadership	PRON
ftr-307	689	13	(	(	PUNCT
ftr-307	689	14	last	last	ADV
ftr-307	689	15	visited	visit	VERB
ftr-307	689	16	jan	jan	PROPN
ftr-307	689	17	.	.	PROPN
ftr-307	689	18	27	27	NUM
ftr-307	689	19	,	,	PUNCT
ftr-307	689	20	2013	2013	NUM
ftr-307	689	21	)	)	PUNCT
ftr-307	689	22	.	.	PUNCT
ftr-307	690	1	the	the	DET
ftr-307	690	2	tas	tas	NOUN
ftr-307	690	3	is	be	AUX
ftr-307	690	4	“	"	PUNCT
ftr-307	690	5	a	a	DET
ftr-307	690	6	nationwide	nationwide	ADJ
ftr-307	690	7	organization	organization	NOUN
ftr-307	690	8	of	of	ADP
ftr-307	690	9	approximately	approximately	ADV
ftr-307	690	10	2,000	2,000	NUM
ftr-307	690	11	taxpayer	taxpayer	NOUN
ftr-307	690	12	advocates	advocate	NOUN
ftr-307	690	13	who	who	PRON
ftr-307	690	14	help	help	VERB
ftr-307	690	15	u.s	u.s	PROPN
ftr-307	690	16	.	.	PROPN
ftr-307	690	17	taxpayers	taxpayer	NOUN
ftr-307	690	18	resolve	resolve	VERB
ftr-307	690	19	problems	problem	NOUN
ftr-307	690	20	and	and	CCONJ
ftr-307	690	21	work	work	VERB
ftr-307	690	22	with	with	ADP
ftr-307	690	23	the	the	DET
ftr-307	690	24	irs	irs	PROPN
ftr-307	690	25	to	to	PART
ftr-307	690	26	correct	correct	VERB
ftr-307	690	27	systemic	systemic	ADJ
ftr-307	690	28	and	and	CCONJ
ftr-307	690	29	procedural	procedural	ADJ
ftr-307	690	30	problems	problem	NOUN
ftr-307	690	31	.	.	PUNCT
ftr-307	690	32	”	"	PUNCT
ftr-307	691	1	i	i	PRON
ftr-307	691	2	d.	d.	PROPN
ftr-307	691	3	129	129	NUM
ftr-307	691	4	.	.	PUNCT
ftr-307	691	5	2009	2009	NUM
ftr-307	691	6	annual	annual	ADJ
ftr-307	691	7	report	report	NOUN
ftr-307	691	8	,	,	PUNCT
ftr-307	691	9	supra	supra	PROPN
ftr-307	691	10	note	note	NOUN
ftr-307	691	11	4	4	NUM
ftr-307	691	12	.	.	NOUN
ftr-307	691	13	100	100	NUM
ftr-307	691	14	florida	florida	PROPN
ftr-307	691	15	tax	tax	NOUN
ftr-307	691	16	review	review	NOUN
ftr-307	692	1	[	[	X
ftr-307	692	2	vol	vol	NOUN
ftr-307	692	3	.	.	PUNCT
ftr-307	693	1	14:3	14:3	NUM
ftr-307	693	2	injury	injury	NOUN
ftr-307	693	3	would	would	AUX
ftr-307	693	4	be	be	AUX
ftr-307	693	5	non	non	ADJ
ftr-307	693	6	-	-	ADJ
ftr-307	693	7	taxable	taxable	ADJ
ftr-307	693	8	.	.	PUNCT
ftr-307	694	1	the	the	DET
ftr-307	694	2	aba	aba	PROPN
ftr-307	694	3	sketches	sketch	VERB
ftr-307	694	4	out	out	ADP
ftr-307	694	5	a	a	DET
ftr-307	694	6	possibly	possibly	ADV
ftr-307	694	7	more	more	ADV
ftr-307	694	8	ambitious	ambitious	ADJ
ftr-307	694	9	exclusion	exclusion	NOUN
ftr-307	694	10	.	.	PUNCT
ftr-307	695	1	the	the	DET
ftr-307	695	2	aba	aba	PROPN
ftr-307	695	3	would	would	AUX
ftr-307	695	4	modify	modify	VERB
ftr-307	695	5	section	section	NOUN
ftr-307	695	6	104(a)(2	104(a)(2	NOUN
ftr-307	695	7	)	)	PUNCT
ftr-307	695	8	so	so	SCONJ
ftr-307	695	9	as	as	SCONJ
ftr-307	695	10	to	to	PART
ftr-307	695	11	exclude	exclude	VERB
ftr-307	695	12	from	from	ADP
ftr-307	695	13	income	income	NOUN
ftr-307	695	14	not	not	PART
ftr-307	695	15	only	only	ADV
ftr-307	695	16	those	those	DET
ftr-307	695	17	monies	monie	NOUN
ftr-307	695	18	received	receive	VERB
ftr-307	695	19	on	on	ADP
ftr-307	695	20	account	account	NOUN
ftr-307	695	21	of	of	ADP
ftr-307	695	22	injury	injury	NOUN
ftr-307	695	23	,	,	PUNCT
ftr-307	695	24	but	but	CCONJ
ftr-307	695	25	all	all	DET
ftr-307	695	26	“	"	PUNCT
ftr-307	695	27	noneconomic	noneconomic	ADJ
ftr-307	695	28	damages	damage	NOUN
ftr-307	695	29	.	.	PUNCT
ftr-307	695	30	”130	”130	PROPN
ftr-307	696	1	as	as	SCONJ
ftr-307	696	2	i	i	PRON
ftr-307	696	3	discuss	discuss	VERB
ftr-307	696	4	below	below	ADV
ftr-307	696	5	,	,	PUNCT
ftr-307	696	6	it	it	PRON
ftr-307	696	7	is	be	AUX
ftr-307	696	8	unclear	unclear	ADJ
ftr-307	696	9	how	how	SCONJ
ftr-307	696	10	these	these	DET
ftr-307	696	11	reforms	reform	NOUN
ftr-307	696	12	would	would	AUX
ftr-307	696	13	eliminate	eliminate	VERB
ftr-307	696	14	the	the	DET
ftr-307	696	15	significant	significant	ADJ
ftr-307	696	16	problems	problem	NOUN
ftr-307	696	17	plaguing	plague	VERB
ftr-307	696	18	the	the	DET
ftr-307	696	19	taxation	taxation	NOUN
ftr-307	696	20	of	of	ADP
ftr-307	696	21	damages	damage	NOUN
ftr-307	696	22	.	.	PUNCT
ftr-307	697	1	first	first	ADV
ftr-307	697	2	,	,	PUNCT
ftr-307	697	3	however	however	ADV
ftr-307	697	4	,	,	PUNCT
ftr-307	697	5	i	i	PRON
ftr-307	697	6	will	will	AUX
ftr-307	697	7	amplify	amplify	VERB
ftr-307	697	8	the	the	DET
ftr-307	697	9	nta	nta	PROPN
ftr-307	697	10	/	/	SYM
ftr-307	697	11	aba	aba	PROPN
ftr-307	697	12	discussion	discussion	NOUN
ftr-307	697	13	of	of	ADP
ftr-307	697	14	the	the	DET
ftr-307	697	15	problems	problem	NOUN
ftr-307	697	16	of	of	ADP
ftr-307	697	17	the	the	DET
ftr-307	697	18	current	current	ADJ
ftr-307	697	19	regime	regime	NOUN
ftr-307	697	20	.	.	PUNCT
ftr-307	698	1	the	the	DET
ftr-307	698	2	2008	2008	NUM
ftr-307	698	3	and	and	CCONJ
ftr-307	698	4	2009	2009	NUM
ftr-307	698	5	nta	nta	PROPN
ftr-307	698	6	annual	annual	ADJ
ftr-307	698	7	reports	report	NOUN
ftr-307	698	8	detailed	detail	VERB
ftr-307	698	9	some	some	PRON
ftr-307	698	10	of	of	ADP
ftr-307	698	11	the	the	DET
ftr-307	698	12	problems	problem	NOUN
ftr-307	698	13	with	with	ADP
ftr-307	698	14	the	the	DET
ftr-307	698	15	current	current	ADJ
ftr-307	698	16	treatment	treatment	NOUN
ftr-307	698	17	of	of	ADP
ftr-307	698	18	damages.131	damages.131	NOUN
ftr-307	698	19	for	for	ADP
ftr-307	698	20	example	example	NOUN
ftr-307	698	21	,	,	PUNCT
ftr-307	698	22	the	the	DET
ftr-307	698	23	nta	nta	PROPN
ftr-307	698	24	’s	’s	PART
ftr-307	698	25	2008	2008	NUM
ftr-307	698	26	annual	annual	ADJ
ftr-307	698	27	report	report	NOUN
ftr-307	698	28	noted	note	VERB
ftr-307	698	29	that	that	SCONJ
ftr-307	698	30	continuous	continuous	ADJ
ftr-307	698	31	litigation	litigation	NOUN
ftr-307	698	32	plagues	plague	NOUN
ftr-307	698	33	section	section	VERB
ftr-307	698	34	104(a).132	104(a).132	NUM
ftr-307	698	35	since	since	SCONJ
ftr-307	698	36	the	the	DET
ftr-307	698	37	nta	nta	PROPN
ftr-307	698	38	reports	report	NOUN
ftr-307	698	39	,	,	PUNCT
ftr-307	698	40	that	that	SCONJ
ftr-307	698	41	litigation	litigation	NOUN
ftr-307	698	42	has	have	AUX
ftr-307	698	43	not	not	PART
ftr-307	698	44	let	let	VERB
ftr-307	698	45	up.133	up.133	NOUN
ftr-307	698	46	that	that	SCONJ
ftr-307	698	47	continuous	continuous	ADJ
ftr-307	698	48	litigation	litigation	NOUN
ftr-307	698	49	is	be	AUX
ftr-307	698	50	a	a	DET
ftr-307	698	51	drawback	drawback	NOUN
ftr-307	698	52	need	need	AUX
ftr-307	698	53	not	not	PART
ftr-307	698	54	be	be	AUX
ftr-307	698	55	belabored	belabor	VERB
ftr-307	698	56	.	.	PUNCT
ftr-307	699	1	litigation	litigation	NOUN
ftr-307	699	2	is	be	AUX
ftr-307	699	3	stressful	stressful	ADJ
ftr-307	699	4	to	to	ADP
ftr-307	699	5	taxpayers	taxpayer	NOUN
ftr-307	699	6	;	;	PUNCT
ftr-307	699	7	it	it	PRON
ftr-307	699	8	is	be	AUX
ftr-307	699	9	expensive	expensive	ADJ
ftr-307	699	10	not	not	PART
ftr-307	699	11	only	only	ADV
ftr-307	699	12	to	to	ADP
ftr-307	699	13	the	the	DET
ftr-307	699	14	taxpayers	taxpayer	NOUN
ftr-307	699	15	,	,	PUNCT
ftr-307	699	16	but	but	CCONJ
ftr-307	699	17	also	also	ADV
ftr-307	699	18	to	to	ADP
ftr-307	699	19	the	the	DET
ftr-307	699	20	irs	irs	PROPN
ftr-307	699	21	and	and	CCONJ
ftr-307	699	22	the	the	DET
ftr-307	699	23	courts.134	courts.134	NOUN
ftr-307	699	24	though	though	SCONJ
ftr-307	699	25	some	some	DET
ftr-307	699	26	taxpayers	taxpayer	NOUN
ftr-307	699	27	represent	represent	VERB
ftr-307	699	28	themselves	themselves	PRON
ftr-307	699	29	pro	pro	ADV
ftr-307	699	30	se	se	ADV
ftr-307	699	31	in	in	ADP
ftr-307	699	32	tax	tax	NOUN
ftr-307	699	33	court	court	NOUN
ftr-307	699	34	,	,	PUNCT
ftr-307	699	35	all	all	DET
ftr-307	699	36	taxpayers	taxpayer	NOUN
ftr-307	699	37	sink	sink	VERB
ftr-307	699	38	a	a	DET
ftr-307	699	39	significant	significant	ADJ
ftr-307	699	40	amount	amount	NOUN
ftr-307	699	41	of	of	ADP
ftr-307	699	42	time	time	NOUN
ftr-307	699	43	and	and	CCONJ
ftr-307	699	44	energy	energy	NOUN
ftr-307	699	45	into	into	ADP
ftr-307	699	46	their	their	PRON
ftr-307	699	47	representation	representation	NOUN
ftr-307	699	48	.	.	PUNCT
ftr-307	700	1	further	far	ADV
ftr-307	700	2	,	,	PUNCT
ftr-307	700	3	some	some	DET
ftr-307	700	4	taxpayers	taxpayer	NOUN
ftr-307	700	5	secure	secure	VERB
ftr-307	700	6	representation	representation	NOUN
ftr-307	700	7	in	in	ADP
ftr-307	700	8	tax	tax	NOUN
ftr-307	700	9	court	court	NOUN
ftr-307	700	10	,	,	PUNCT
ftr-307	700	11	and	and	CCONJ
ftr-307	700	12	no	no	PRON
ftr-307	700	13	doubt	doubt	ADV
ftr-307	700	14	incur	incur	VERB
ftr-307	700	15	additional	additional	ADJ
ftr-307	700	16	costs	cost	NOUN
ftr-307	700	17	for	for	ADP
ftr-307	700	18	that	that	DET
ftr-307	700	19	representation	representation	NOUN
ftr-307	700	20	.	.	PUNCT
ftr-307	701	1	although	although	SCONJ
ftr-307	701	2	not	not	PART
ftr-307	701	3	expressly	expressly	ADV
ftr-307	701	4	mentioned	mention	VERB
ftr-307	701	5	by	by	ADP
ftr-307	701	6	the	the	DET
ftr-307	701	7	nta	nta	PROPN
ftr-307	701	8	,	,	PUNCT
ftr-307	701	9	in	in	ADP
ftr-307	701	10	section	section	NOUN
ftr-307	701	11	102(a)(2	102(a)(2	NUM
ftr-307	701	12	)	)	PUNCT
ftr-307	701	13	cases	case	NOUN
ftr-307	701	14	,	,	PUNCT
ftr-307	701	15	the	the	DET
ftr-307	701	16	irs	irs	PROPN
ftr-307	701	17	frequently	frequently	ADV
ftr-307	701	18	seeks	seek	VERB
ftr-307	701	19	penalties.135	penalties.135	NOUN
ftr-307	701	20	in	in	ADP
ftr-307	701	21	the	the	DET
ftr-307	701	22	sample	sample	NOUN
ftr-307	701	23	of	of	ADP
ftr-307	701	24	cases	case	NOUN
ftr-307	701	25	examined	examine	VERB
ftr-307	701	26	,	,	PUNCT
ftr-307	701	27	penalties	penalty	NOUN
ftr-307	701	28	are	be	AUX
ftr-307	701	29	130	130	NUM
ftr-307	701	30	.	.	PUNCT
ftr-307	701	31	mcmillion	mcmillion	NOUN
ftr-307	701	32	,	,	PUNCT
ftr-307	701	33	rite	rite	NOUN
ftr-307	701	34	of	of	ADP
ftr-307	701	35	spring	spring	NOUN
ftr-307	701	36	,	,	PUNCT
ftr-307	701	37	supra	supra	PROPN
ftr-307	701	38	note	note	NOUN
ftr-307	701	39	5	5	NUM
ftr-307	701	40	,	,	PUNCT
ftr-307	701	41	at	at	ADP
ftr-307	701	42	65	65	NUM
ftr-307	701	43	(	(	PUNCT
ftr-307	701	44	explaining	explain	VERB
ftr-307	701	45	the	the	DET
ftr-307	701	46	aba	aba	PROPN
ftr-307	701	47	position	position	NOUN
ftr-307	701	48	regarding	regard	VERB
ftr-307	701	49	the	the	DET
ftr-307	701	50	civil	civil	ADJ
ftr-307	701	51	rights	right	NOUN
ftr-307	701	52	tax	tax	NOUN
ftr-307	701	53	relief	relief	NOUN
ftr-307	701	54	act	act	NOUN
ftr-307	701	55	as	as	SCONJ
ftr-307	701	56	follows	follow	VERB
ftr-307	701	57	:	:	PUNCT
ftr-307	701	58	“	"	PUNCT
ftr-307	701	59	victims	victim	NOUN
ftr-307	701	60	of	of	ADP
ftr-307	701	61	discrimination	discrimination	NOUN
ftr-307	701	62	are	be	AUX
ftr-307	701	63	penalized	penalize	VERB
ftr-307	701	64	by	by	ADP
ftr-307	701	65	current	current	ADJ
ftr-307	701	66	tax	tax	NOUN
ftr-307	701	67	laws	law	NOUN
ftr-307	701	68	requiring	require	VERB
ftr-307	701	69	them	they	PRON
ftr-307	701	70	to	to	PART
ftr-307	701	71	pay	pay	VERB
ftr-307	701	72	taxes	taxis	NOUN
ftr-307	701	73	on	on	ADP
ftr-307	701	74	settlements	settlement	NOUN
ftr-307	701	75	and	and	CCONJ
ftr-307	701	76	awards	award	NOUN
ftr-307	701	77	of	of	ADP
ftr-307	701	78	noneconomic	noneconomic	ADJ
ftr-307	701	79	damages	damage	NOUN
ftr-307	701	80	,	,	PUNCT
ftr-307	701	81	and	and	CCONJ
ftr-307	701	82	to	to	PART
ftr-307	701	83	pay	pay	VERB
ftr-307	701	84	taxes	taxis	NOUN
ftr-307	701	85	at	at	ADP
ftr-307	701	86	one	one	NUM
ftr-307	701	87	time	time	NOUN
ftr-307	701	88	on	on	ADP
ftr-307	701	89	income	income	NOUN
ftr-307	701	90	awards	award	NOUN
ftr-307	701	91	that	that	PRON
ftr-307	701	92	might	might	AUX
ftr-307	701	93	cover	cover	VERB
ftr-307	701	94	many	many	ADJ
ftr-307	701	95	years	year	NOUN
ftr-307	701	96	.	.	PUNCT
ftr-307	702	1	the	the	DET
ftr-307	702	2	proposed	propose	VERB
ftr-307	702	3	legislation	legislation	NOUN
ftr-307	702	4	would	would	AUX
ftr-307	702	5	exclude	exclude	VERB
ftr-307	702	6	noneconomic	noneconomic	ADJ
ftr-307	702	7	damages	damage	NOUN
ftr-307	702	8	from	from	ADP
ftr-307	702	9	taxable	taxable	ADJ
ftr-307	702	10	income	income	NOUN
ftr-307	702	11	and	and	CCONJ
ftr-307	702	12	allow	allow	VERB
ftr-307	702	13	income	income	NOUN
ftr-307	702	14	averaging	averaging	NOUN
ftr-307	702	15	for	for	ADP
ftr-307	702	16	income	income	NOUN
ftr-307	702	17	awards	award	NOUN
ftr-307	702	18	covering	cover	VERB
ftr-307	702	19	multiple	multiple	ADJ
ftr-307	702	20	years	year	NOUN
ftr-307	702	21	that	that	PRON
ftr-307	702	22	are	be	AUX
ftr-307	702	23	paid	pay	VERB
ftr-307	702	24	in	in	ADP
ftr-307	702	25	a	a	DET
ftr-307	702	26	lump	lump	NOUN
ftr-307	702	27	sum	sum	NOUN
ftr-307	702	28	.	.	PUNCT
ftr-307	702	29	”	"	PUNCT
ftr-307	702	30	)	)	PUNCT
ftr-307	702	31	.	.	PUNCT
ftr-307	703	1	131	131	X
ftr-307	703	2	.	.	PUNCT
ftr-307	704	1	see	see	VERB
ftr-307	704	2	2009	2009	NUM
ftr-307	704	3	annual	annual	ADJ
ftr-307	704	4	report	report	NOUN
ftr-307	704	5	,	,	PUNCT
ftr-307	704	6	supra	supra	PROPN
ftr-307	704	7	note	note	NOUN
ftr-307	704	8	4	4	NUM
ftr-307	704	9	,	,	PUNCT
ftr-307	704	10	at	at	ADP
ftr-307	704	11	351–56	351–56	NUM
ftr-307	704	12	;	;	PUNCT
ftr-307	704	13	2008	2008	NUM
ftr-307	704	14	annual	annual	ADJ
ftr-307	704	15	report	report	NOUN
ftr-307	704	16	,	,	PUNCT
ftr-307	704	17	supra	supra	PROPN
ftr-307	704	18	note	note	NOUN
ftr-307	704	19	4	4	NUM
ftr-307	704	20	,	,	PUNCT
ftr-307	704	21	at	at	ADP
ftr-307	704	22	472–74	472–74	NUM
ftr-307	704	23	.	.	PROPN
ftr-307	705	1	132	132	NUM
ftr-307	705	2	.	.	NOUN
ftr-307	705	3	2008	2008	NUM
ftr-307	705	4	annual	annual	ADJ
ftr-307	705	5	report	report	NOUN
ftr-307	705	6	,	,	PUNCT
ftr-307	705	7	supra	supra	PROPN
ftr-307	705	8	note	note	NOUN
ftr-307	705	9	4	4	NUM
ftr-307	705	10	,	,	PUNCT
ftr-307	705	11	at	at	ADP
ftr-307	705	12	472	472	NUM
ftr-307	705	13	.	.	PUNCT
ftr-307	706	1	133	133	NUM
ftr-307	706	2	.	.	PUNCT
ftr-307	707	1	see	see	VERB
ftr-307	707	2	supra	supra	PROPN
ftr-307	707	3	part	part	PROPN
ftr-307	707	4	iii	iii	PROPN
ftr-307	707	5	and	and	CCONJ
ftr-307	707	6	the	the	DET
ftr-307	707	7	cases	case	NOUN
ftr-307	707	8	discussed	discuss	VERB
ftr-307	707	9	therein	therein	ADV
ftr-307	707	10	.	.	PUNCT
ftr-307	708	1	134	134	NUM
ftr-307	708	2	.	.	PUNCT
ftr-307	709	1	the	the	DET
ftr-307	709	2	majority	majority	NOUN
ftr-307	709	3	of	of	ADP
ftr-307	709	4	the	the	DET
ftr-307	709	5	cases	case	NOUN
ftr-307	709	6	were	be	AUX
ftr-307	709	7	in	in	ADP
ftr-307	709	8	tax	tax	NOUN
ftr-307	709	9	court	court	NOUN
ftr-307	709	10	,	,	PUNCT
ftr-307	709	11	rather	rather	ADV
ftr-307	709	12	than	than	ADP
ftr-307	709	13	federal	federal	ADJ
ftr-307	709	14	district	district	NOUN
ftr-307	709	15	court	court	NOUN
ftr-307	709	16	;	;	PUNCT
ftr-307	709	17	many	many	ADJ
ftr-307	709	18	of	of	ADP
ftr-307	709	19	the	the	DET
ftr-307	709	20	taxpayers	taxpayer	NOUN
ftr-307	709	21	were	be	AUX
ftr-307	709	22	pro	pro	ADJ
ftr-307	709	23	se	se	X
ftr-307	709	24	.	.	PUNCT
ftr-307	710	1	see	see	VERB
ftr-307	710	2	2008	2008	NUM
ftr-307	710	3	annual	annual	ADJ
ftr-307	710	4	report	report	NOUN
ftr-307	710	5	,	,	PUNCT
ftr-307	710	6	supra	supra	PROPN
ftr-307	710	7	note	note	NOUN
ftr-307	710	8	4	4	NUM
ftr-307	710	9	,	,	PUNCT
ftr-307	710	10	at	at	ADP
ftr-307	710	11	apps	app	NOUN
ftr-307	710	12	.	.	PUNCT
ftr-307	711	1	tbl	tbl	NOUN
ftr-307	711	2	.	.	PUNCT
ftr-307	712	1	3	3	NUM
ftr-307	712	2	,	,	PUNCT
ftr-307	712	3	http://www.irs.gov/pub/irs-utl/08_tas_arc_apps.pdf	http://www.irs.gov/pub/irs-utl/08_tas_arc_apps.pdf	NOUN
ftr-307	712	4	.	.	PUNCT
ftr-307	713	1	although	although	SCONJ
ftr-307	713	2	foregoing	forego	VERB
ftr-307	713	3	representation	representation	NOUN
ftr-307	713	4	saves	save	VERB
ftr-307	713	5	attorney	attorney	NOUN
ftr-307	713	6	fees	fee	NOUN
ftr-307	713	7	,	,	PUNCT
ftr-307	713	8	it	it	PRON
ftr-307	713	9	creates	create	VERB
ftr-307	713	10	additional	additional	ADJ
ftr-307	713	11	stresses	stress	NOUN
ftr-307	713	12	for	for	ADP
ftr-307	713	13	taxpayers	taxpayer	NOUN
ftr-307	713	14	,	,	PUNCT
ftr-307	713	15	who	who	PRON
ftr-307	713	16	often	often	ADV
ftr-307	713	17	spend	spend	VERB
ftr-307	713	18	a	a	DET
ftr-307	713	19	great	great	ADJ
ftr-307	713	20	deal	deal	NOUN
ftr-307	713	21	of	of	ADP
ftr-307	713	22	time	time	NOUN
ftr-307	713	23	and	and	CCONJ
ftr-307	713	24	money	money	NOUN
ftr-307	713	25	representing	represent	VERB
ftr-307	713	26	themselves	themselves	PRON
ftr-307	713	27	.	.	PUNCT
ftr-307	714	1	135	135	NUM
ftr-307	714	2	.	.	PUNCT
ftr-307	715	1	see	see	VERB
ftr-307	715	2	,	,	PUNCT
ftr-307	715	3	e.g.	e.g.	ADV
ftr-307	715	4	,	,	PUNCT
ftr-307	715	5	parkinson	parkinson	NOUN
ftr-307	715	6	v.	v.	PROPN
ftr-307	715	7	commissioner	commissioner	NOUN
ftr-307	715	8	,	,	PUNCT
ftr-307	715	9	99	99	NUM
ftr-307	715	10	t.c.m	t.c.m	NOUN
ftr-307	715	11	.	.	PUNCT
ftr-307	716	1	(	(	PUNCT
ftr-307	716	2	cch	cch	NOUN
ftr-307	716	3	)	)	PUNCT
ftr-307	716	4	1583	1583	NUM
ftr-307	716	5	,	,	PUNCT
ftr-307	716	6	t.c.m	t.c.m	INTJ
ftr-307	716	7	.	.	PUNCT
ftr-307	717	1	(	(	PUNCT
ftr-307	717	2	ria	ria	PROPN
ftr-307	717	3	)	)	PUNCT
ftr-307	717	4	¶	¶	PROPN
ftr-307	717	5	2010	2010	NUM
ftr-307	717	6	-	-	SYM
ftr-307	717	7	142	142	NUM
ftr-307	717	8	(	(	PUNCT
ftr-307	717	9	2010	2010	NUM
ftr-307	717	10	)	)	PUNCT
ftr-307	717	11	(	(	PUNCT
ftr-307	717	12	holding	hold	VERB
ftr-307	717	13	taxpayer	taxpayer	NOUN
ftr-307	717	14	not	not	PART
ftr-307	717	15	liable	liable	ADJ
ftr-307	717	16	for	for	ADP
ftr-307	717	17	accuracy	accuracy	NOUN
ftr-307	717	18	-	-	PUNCT
ftr-307	717	19	related	relate	VERB
ftr-307	717	20	penalty	penalty	NOUN
ftr-307	717	21	)	)	PUNCT
ftr-307	717	22	;	;	PUNCT
ftr-307	717	23	longoria	longoria	PROPN
ftr-307	717	24	v.	v.	PROPN
ftr-307	717	25	commissioner	commissioner	PROPN
ftr-307	717	26	,	,	PUNCT
ftr-307	717	27	98	98	NUM
ftr-307	717	28	t.c.m	t.c.m	NOUN
ftr-307	717	29	.	.	PUNCT
ftr-307	718	1	(	(	PUNCT
ftr-307	718	2	cch	cch	NOUN
ftr-307	718	3	)	)	PUNCT
ftr-307	718	4	11	11	NUM
ftr-307	718	5	,	,	PUNCT
ftr-307	718	6	t.c.m	t.c.m	INTJ
ftr-307	718	7	.	.	PUNCT
ftr-307	719	1	(	(	PUNCT
ftr-307	719	2	ria	ria	PROPN
ftr-307	719	3	)	)	PUNCT
ftr-307	719	4	¶	¶	PROPN
ftr-307	719	5	2009	2009	NUM
ftr-307	719	6	-	-	SYM
ftr-307	719	7	162	162	NUM
ftr-307	719	8	(	(	PUNCT
ftr-307	719	9	2009	2009	NUM
ftr-307	719	10	)	)	PUNCT
ftr-307	719	11	(	(	PUNCT
ftr-307	719	12	rejecting	reject	VERB
ftr-307	719	13	the	the	DET
ftr-307	719	14	commissioner	commissioner	NOUN
ftr-307	719	15	’s	’s	PART
ftr-307	719	16	request	request	NOUN
ftr-307	719	17	for	for	ADP
ftr-307	719	18	an	an	DET
ftr-307	719	19	accuracy	accuracy	NOUN
ftr-307	719	20	-	-	PUNCT
ftr-307	719	21	related	relate	VERB
ftr-307	719	22	penalty	penalty	NOUN
ftr-307	719	23	)	)	PUNCT
ftr-307	719	24	;	;	PUNCT
ftr-307	719	25	pettit	pettit	PROPN
ftr-307	719	26	v.	v.	PROPN
ftr-307	719	27	commissioner	commissioner	PROPN
ftr-307	719	28	,	,	PUNCT
ftr-307	719	29	95	95	NUM
ftr-307	719	30	t.c.m	t.c.m	NOUN
ftr-307	719	31	.	.	PUNCT
ftr-307	720	1	(	(	PUNCT
ftr-307	720	2	cch	cch	NOUN
ftr-307	720	3	)	)	PUNCT
ftr-307	720	4	1341	1341	NUM
ftr-307	720	5	,	,	PUNCT
ftr-307	720	6	t.c.m	t.c.m	INTJ
ftr-307	720	7	.	.	PUNCT
ftr-307	721	1	(	(	PUNCT
ftr-307	721	2	ria	ria	PROPN
ftr-307	721	3	)	)	PUNCT
ftr-307	721	4	¶	¶	NOUN
ftr-307	721	5	2008	2008	NUM
ftr-307	721	6	-	-	SYM
ftr-307	721	7	087	087	NUM
ftr-307	721	8	(	(	PUNCT
ftr-307	721	9	2008	2008	NUM
ftr-307	721	10	)	)	PUNCT
ftr-307	722	1	(	(	PUNCT
ftr-307	722	2	rejecting	reject	VERB
ftr-307	722	3	the	the	DET
ftr-307	722	4	commissioner	commissioner	NOUN
ftr-307	722	5	’s	’s	PART
ftr-307	722	6	request	request	NOUN
ftr-307	722	7	for	for	ADP
ftr-307	722	8	accuracy	accuracy	NOUN
ftr-307	722	9	-	-	PUNCT
ftr-307	722	10	related	relate	VERB
ftr-307	722	11	penalties	penalty	NOUN
ftr-307	722	12	)	)	PUNCT
ftr-307	722	13	;	;	PUNCT
ftr-307	723	1	prinster	prinster	PROPN
ftr-307	723	2	v.	v.	PROPN
ftr-307	723	3	commissioner	commissioner	PROPN
ftr-307	723	4	,	,	PUNCT
ftr-307	723	5	t.c	t.c	PROPN
ftr-307	723	6	.	.	PROPN
ftr-307	723	7	summ	summ	PROPN
ftr-307	723	8	.	.	PUNCT
ftr-307	724	1	op	op	NOUN
ftr-307	724	2	.	.	PUNCT
ftr-307	725	1	2009	2009	NUM
ftr-307	725	2	-	-	SYM
ftr-307	725	3	99	99	NUM
ftr-307	725	4	(	(	PUNCT
ftr-307	725	5	june	june	PROPN
ftr-307	725	6	30	30	NUM
ftr-307	725	7	,	,	PUNCT
ftr-307	725	8	2009	2009	NUM
ftr-307	725	9	)	)	PUNCT
ftr-307	725	10	;	;	PUNCT
ftr-307	725	11	smith	smith	PROPN
ftr-307	725	12	v.	v.	PROPN
ftr-307	725	13	commissioner	commissioner	PROPN
ftr-307	725	14	,	,	PUNCT
ftr-307	725	15	t.c	t.c	PROPN
ftr-307	725	16	.	.	PROPN
ftr-307	725	17	summ	summ	PROPN
ftr-307	725	18	.	.	PUNCT
ftr-307	726	1	op	op	NOUN
ftr-307	726	2	.	.	PUNCT
ftr-307	727	1	2007	2007	NUM
ftr-307	727	2	-	-	SYM
ftr-307	727	3	106	106	NUM
ftr-307	727	4	(	(	PUNCT
ftr-307	727	5	june	june	PROPN
ftr-307	727	6	25	25	NUM
ftr-307	727	7	,	,	PUNCT
ftr-307	727	8	2007	2007	NUM
ftr-307	727	9	)	)	PUNCT
ftr-307	727	10	(	(	PUNCT
ftr-307	727	11	rejecting	reject	VERB
ftr-307	727	12	the	the	DET
ftr-307	727	13	commissioner	commissioner	NOUN
ftr-307	727	14	’s	’s	PART
ftr-307	727	15	request	request	NOUN
ftr-307	727	16	for	for	ADP
ftr-307	727	17	accuracy	accuracy	NOUN
ftr-307	727	18	-	-	PUNCT
ftr-307	727	19	related	relate	VERB
ftr-307	727	20	penalties	penalty	NOUN
ftr-307	727	21	)	)	PUNCT
ftr-307	727	22	;	;	PUNCT
ftr-307	727	23	medina	medina	PROPN
ftr-307	727	24	v.	v.	PROPN
ftr-307	727	25	commissioner	commissioner	PROPN
ftr-307	727	26	,	,	PUNCT
ftr-307	727	27	t.c	t.c	PROPN
ftr-307	727	28	.	.	PROPN
ftr-307	727	29	summ	summ	PROPN
ftr-307	727	30	.	.	PUNCT
ftr-307	728	1	op	op	NOUN
ftr-307	728	2	.	.	PUNCT
ftr-307	729	1	2003	2003	NUM
ftr-307	729	2	-	-	SYM
ftr-307	729	3	148	148	NUM
ftr-307	729	4	(	(	PUNCT
ftr-307	729	5	oct	oct	PROPN
ftr-307	729	6	.	.	PROPN
ftr-307	729	7	7	7	NUM
ftr-307	729	8	,	,	PUNCT
ftr-307	729	9	2003	2003	NUM
ftr-307	729	10	)	)	PUNCT
ftr-307	729	11	(	(	PUNCT
ftr-307	729	12	rejecting	reject	VERB
ftr-307	729	13	the	the	DET
ftr-307	729	14	commissioner	commissioner	NOUN
ftr-307	729	15	’s	’s	PART
ftr-307	729	16	request	request	NOUN
ftr-307	729	17	for	for	ADP
ftr-307	729	18	accuracy	accuracy	NOUN
ftr-307	729	19	-	-	PUNCT
ftr-307	729	20	related	relate	VERB
ftr-307	729	21	penalties	penalty	NOUN
ftr-307	729	22	)	)	PUNCT
ftr-307	729	23	.	.	PUNCT
ftr-307	730	1	2013	2013	NUM
ftr-307	730	2	]	]	PUNCT
ftr-307	730	3	taxing	tax	VERB
ftr-307	730	4	anxiety	anxiety	NOUN
ftr-307	730	5	101	101	NUM
ftr-307	730	6	rarely	rarely	ADV
ftr-307	730	7	upheld	uphold	VERB
ftr-307	730	8	,	,	PUNCT
ftr-307	730	9	but	but	CCONJ
ftr-307	730	10	they	they	PRON
ftr-307	730	11	nonetheless	nonetheless	ADV
ftr-307	730	12	sometimes	sometimes	ADV
ftr-307	730	13	are	be	AUX
ftr-307	730	14	upheld,136	upheld,136	NOUN
ftr-307	730	15	and	and	CCONJ
ftr-307	730	16	the	the	DET
ftr-307	730	17	threat	threat	NOUN
ftr-307	730	18	of	of	ADP
ftr-307	730	19	penalties	penalty	NOUN
ftr-307	730	20	is	be	AUX
ftr-307	730	21	an	an	DET
ftr-307	730	22	added	add	VERB
ftr-307	730	23	stress	stress	NOUN
ftr-307	730	24	to	to	ADP
ftr-307	730	25	taxpayers	taxpayer	NOUN
ftr-307	730	26	who	who	PRON
ftr-307	730	27	have	have	AUX
ftr-307	730	28	already	already	ADV
ftr-307	730	29	been	be	AUX
ftr-307	730	30	victimized	victimize	VERB
ftr-307	730	31	or	or	CCONJ
ftr-307	730	32	injured	injure	VERB
ftr-307	730	33	.	.	PUNCT
ftr-307	731	1	finally	finally	ADV
ftr-307	731	2	,	,	PUNCT
ftr-307	731	3	even	even	ADV
ftr-307	731	4	those	those	DET
ftr-307	731	5	taxpayers	taxpayer	NOUN
ftr-307	731	6	who	who	PRON
ftr-307	731	7	avoid	avoid	VERB
ftr-307	731	8	penalties	penalty	NOUN
ftr-307	731	9	must	must	AUX
ftr-307	731	10	pay	pay	VERB
ftr-307	731	11	the	the	DET
ftr-307	731	12	statutory	statutory	ADJ
ftr-307	731	13	rate	rate	NOUN
ftr-307	731	14	of	of	ADP
ftr-307	731	15	interest	interest	NOUN
ftr-307	731	16	on	on	ADP
ftr-307	731	17	any	any	DET
ftr-307	731	18	income	income	NOUN
ftr-307	731	19	they	they	PRON
ftr-307	731	20	failed	fail	VERB
ftr-307	731	21	to	to	PART
ftr-307	731	22	include.137	include.137	VERB
ftr-307	731	23	the	the	DET
ftr-307	731	24	frequency	frequency	NOUN
ftr-307	731	25	of	of	ADP
ftr-307	731	26	litigation	litigation	NOUN
ftr-307	731	27	pointed	point	VERB
ftr-307	731	28	out	out	ADP
ftr-307	731	29	by	by	ADP
ftr-307	731	30	the	the	DET
ftr-307	731	31	nta	nta	PROPN
ftr-307	731	32	is	be	AUX
ftr-307	731	33	likely	likely	ADJ
ftr-307	731	34	the	the	DET
ftr-307	731	35	tip	tip	NOUN
ftr-307	731	36	of	of	ADP
ftr-307	731	37	an	an	DET
ftr-307	731	38	iceberg	iceberg	NOUN
ftr-307	731	39	.	.	PUNCT
ftr-307	732	1	the	the	DET
ftr-307	732	2	ongoing	ongoing	ADJ
ftr-307	732	3	confusion	confusion	NOUN
ftr-307	732	4	surrounding	surround	VERB
ftr-307	732	5	the	the	DET
ftr-307	732	6	issue	issue	NOUN
ftr-307	732	7	no	no	ADV
ftr-307	732	8	doubt	doubt	ADV
ftr-307	732	9	influences	influence	NOUN
ftr-307	732	10	parties	party	NOUN
ftr-307	732	11	’	’	PART
ftr-307	732	12	settlement	settlement	NOUN
ftr-307	732	13	negotiations	negotiation	NOUN
ftr-307	732	14	.	.	PUNCT
ftr-307	733	1	in	in	ADP
ftr-307	733	2	cases	case	NOUN
ftr-307	733	3	in	in	ADP
ftr-307	733	4	which	which	PRON
ftr-307	733	5	taxpayers	taxpayer	NOUN
ftr-307	733	6	are	be	AUX
ftr-307	733	7	wrongly	wrongly	ADV
ftr-307	733	8	advised	advise	VERB
ftr-307	733	9	that	that	SCONJ
ftr-307	733	10	their	their	PRON
ftr-307	733	11	damage	damage	NOUN
ftr-307	733	12	award	award	NOUN
ftr-307	733	13	will	will	AUX
ftr-307	733	14	not	not	PART
ftr-307	733	15	be	be	AUX
ftr-307	733	16	taxable	taxable	ADJ
ftr-307	733	17	,	,	PUNCT
ftr-307	733	18	the	the	DET
ftr-307	733	19	taxpayer	taxpayer	NOUN
ftr-307	733	20	demands	demand	VERB
ftr-307	733	21	insufficient	insufficient	ADJ
ftr-307	733	22	monies	monie	NOUN
ftr-307	733	23	to	to	PART
ftr-307	733	24	make	make	VERB
ftr-307	733	25	her	her	PRON
ftr-307	733	26	whole	whole	NOUN
ftr-307	733	27	.	.	PUNCT
ftr-307	734	1	mistakes	mistake	NOUN
ftr-307	734	2	going	go	VERB
ftr-307	734	3	the	the	DET
ftr-307	734	4	other	other	ADJ
ftr-307	734	5	way	way	NOUN
ftr-307	734	6	no	no	PRON
ftr-307	734	7	doubt	doubt	ADV
ftr-307	734	8	occur	occur	VERB
ftr-307	734	9	—	—	PUNCT
ftr-307	734	10	it	it	PRON
ftr-307	734	11	is	be	AUX
ftr-307	734	12	almost	almost	ADV
ftr-307	734	13	certain	certain	ADJ
ftr-307	734	14	that	that	SCONJ
ftr-307	734	15	taxpayers	taxpayer	NOUN
ftr-307	734	16	and	and	CCONJ
ftr-307	734	17	tortfeasors	tortfeasor	NOUN
ftr-307	734	18	on	on	ADP
ftr-307	734	19	occasion	occasion	NOUN
ftr-307	734	20	mistakenly	mistakenly	ADV
ftr-307	734	21	include	include	VERB
ftr-307	734	22	damages	damage	NOUN
ftr-307	734	23	in	in	ADP
ftr-307	734	24	taxable	taxable	ADJ
ftr-307	734	25	income	income	NOUN
ftr-307	734	26	that	that	PRON
ftr-307	734	27	properly	properly	ADV
ftr-307	734	28	would	would	AUX
ftr-307	734	29	be	be	AUX
ftr-307	734	30	excluded	exclude	VERB
ftr-307	734	31	pursuant	pursuant	ADV
ftr-307	734	32	to	to	ADP
ftr-307	734	33	section	section	NOUN
ftr-307	734	34	104(a)(2	104(a)(2	NUM
ftr-307	734	35	)	)	PUNCT
ftr-307	734	36	.	.	PUNCT
ftr-307	735	1	such	such	ADJ
ftr-307	735	2	mistakes	mistake	NOUN
ftr-307	735	3	are	be	AUX
ftr-307	735	4	difficult	difficult	ADJ
ftr-307	735	5	to	to	PART
ftr-307	735	6	quantify	quantify	VERB
ftr-307	735	7	,	,	PUNCT
ftr-307	735	8	since	since	SCONJ
ftr-307	735	9	it	it	PRON
ftr-307	735	10	is	be	AUX
ftr-307	735	11	highly	highly	ADV
ftr-307	735	12	unlikely	unlikely	ADJ
ftr-307	735	13	that	that	SCONJ
ftr-307	735	14	the	the	DET
ftr-307	735	15	irs	irs	PROPN
ftr-307	735	16	will	will	AUX
ftr-307	735	17	have	have	VERB
ftr-307	735	18	any	any	DET
ftr-307	735	19	way	way	NOUN
ftr-307	735	20	of	of	ADP
ftr-307	735	21	finding	find	VERB
ftr-307	735	22	an	an	DET
ftr-307	735	23	overpayment	overpayment	NOUN
ftr-307	735	24	of	of	ADP
ftr-307	735	25	this	this	DET
ftr-307	735	26	sort	sort	NOUN
ftr-307	735	27	and	and	CCONJ
ftr-307	735	28	has	have	VERB
ftr-307	735	29	no	no	DET
ftr-307	735	30	incentive	incentive	NOUN
ftr-307	735	31	to	to	PART
ftr-307	735	32	do	do	AUX
ftr-307	735	33	so	so	ADV
ftr-307	735	34	.	.	PUNCT
ftr-307	736	1	a.	a.	NOUN
ftr-307	736	2	allocation	allocation	NOUN
ftr-307	736	3	arbitrage	arbitrage	NOUN
ftr-307	736	4	i	i	PRON
ftr-307	736	5	agree	agree	VERB
ftr-307	736	6	with	with	ADP
ftr-307	736	7	these	these	DET
ftr-307	736	8	drawbacks	drawback	NOUN
ftr-307	736	9	of	of	ADP
ftr-307	736	10	the	the	DET
ftr-307	736	11	present	present	ADJ
ftr-307	736	12	regime	regime	NOUN
ftr-307	736	13	,	,	PUNCT
ftr-307	736	14	as	as	SCONJ
ftr-307	736	15	i	i	PRON
ftr-307	736	16	make	make	VERB
ftr-307	736	17	clear	clear	ADJ
ftr-307	736	18	in	in	ADP
ftr-307	736	19	the	the	DET
ftr-307	736	20	above	above	ADJ
ftr-307	736	21	discussion	discussion	NOUN
ftr-307	736	22	,	,	PUNCT
ftr-307	736	23	which	which	PRON
ftr-307	736	24	significantly	significantly	ADV
ftr-307	736	25	expands	expand	VERB
ftr-307	736	26	on	on	ADP
ftr-307	736	27	the	the	DET
ftr-307	736	28	preliminary	preliminary	ADJ
ftr-307	736	29	remarks	remark	NOUN
ftr-307	736	30	offered	offer	VERB
ftr-307	736	31	in	in	ADP
ftr-307	736	32	the	the	DET
ftr-307	736	33	nta	nta	PROPN
ftr-307	736	34	’s	’s	PART
ftr-307	736	35	reports	report	NOUN
ftr-307	736	36	.	.	PUNCT
ftr-307	737	1	another	another	DET
ftr-307	737	2	pressing	press	VERB
ftr-307	737	3	concern	concern	NOUN
ftr-307	737	4	not	not	PART
ftr-307	737	5	identified	identify	VERB
ftr-307	737	6	by	by	ADP
ftr-307	737	7	the	the	DET
ftr-307	737	8	nta	nta	PROPN
ftr-307	737	9	reports	report	NOUN
ftr-307	737	10	is	be	AUX
ftr-307	737	11	that	that	SCONJ
ftr-307	737	12	the	the	DET
ftr-307	737	13	exclusion	exclusion	NOUN
ftr-307	737	14	of	of	ADP
ftr-307	737	15	damages	damage	NOUN
ftr-307	737	16	on	on	ADP
ftr-307	737	17	account	account	NOUN
ftr-307	737	18	of	of	ADP
ftr-307	737	19	physical	physical	ADJ
ftr-307	737	20	injury	injury	NOUN
ftr-307	737	21	provides	provide	VERB
ftr-307	737	22	an	an	DET
ftr-307	737	23	incentive	incentive	NOUN
ftr-307	737	24	for	for	ADP
ftr-307	737	25	taxpayers	taxpayer	NOUN
ftr-307	737	26	and	and	CCONJ
ftr-307	737	27	the	the	DET
ftr-307	737	28	parties	party	NOUN
ftr-307	737	29	against	against	ADP
ftr-307	737	30	whom	whom	PRON
ftr-307	737	31	they	they	PRON
ftr-307	737	32	are	be	AUX
ftr-307	737	33	negotiating	negotiate	VERB
ftr-307	737	34	to	to	PART
ftr-307	737	35	engage	engage	VERB
ftr-307	737	36	in	in	ADP
ftr-307	737	37	creative	creative	ADJ
ftr-307	737	38	structuring	structuring	NOUN
ftr-307	737	39	of	of	ADP
ftr-307	737	40	settlement	settlement	NOUN
ftr-307	737	41	agreements	agreement	NOUN
ftr-307	737	42	to	to	PART
ftr-307	737	43	“	"	PUNCT
ftr-307	737	44	share	share	VERB
ftr-307	737	45	”	"	PUNCT
ftr-307	737	46	the	the	DET
ftr-307	737	47	tax	tax	NOUN
ftr-307	737	48	savings	saving	NOUN
ftr-307	737	49	that	that	PRON
ftr-307	737	50	results	result	VERB
ftr-307	737	51	by	by	ADP
ftr-307	737	52	exclusion	exclusion	NOUN
ftr-307	737	53	.	.	PUNCT
ftr-307	738	1	as	as	SCONJ
ftr-307	738	2	it	it	PRON
ftr-307	738	3	stands	stand	VERB
ftr-307	738	4	,	,	PUNCT
ftr-307	738	5	section	section	NOUN
ftr-307	738	6	104(a)(2	104(a)(2	NUM
ftr-307	738	7	)	)	PUNCT
ftr-307	738	8	provides	provide	VERB
ftr-307	738	9	a	a	DET
ftr-307	738	10	significant	significant	ADJ
ftr-307	738	11	tax	tax	NOUN
ftr-307	738	12	incentive	incentive	NOUN
ftr-307	738	13	for	for	SCONJ
ftr-307	738	14	plaintiffs	plaintiff	NOUN
ftr-307	738	15	to	to	PART
ftr-307	738	16	settle	settle	VERB
ftr-307	738	17	,	,	PUNCT
ftr-307	738	18	especially	especially	ADV
ftr-307	738	19	in	in	ADP
ftr-307	738	20	cases	case	NOUN
ftr-307	738	21	where	where	SCONJ
ftr-307	738	22	there	there	PRON
ftr-307	738	23	is	be	VERB
ftr-307	738	24	a	a	DET
ftr-307	738	25	probability	probability	NOUN
ftr-307	738	26	of	of	ADP
ftr-307	738	27	punitive	punitive	ADJ
ftr-307	738	28	damages	damage	NOUN
ftr-307	738	29	.	.	PUNCT
ftr-307	739	1	this	this	DET
ftr-307	739	2	incentive	incentive	NOUN
ftr-307	739	3	exists	exist	VERB
ftr-307	739	4	because	because	SCONJ
ftr-307	739	5	the	the	DET
ftr-307	739	6	parties	party	NOUN
ftr-307	739	7	can	can	AUX
ftr-307	739	8	engage	engage	VERB
ftr-307	739	9	in	in	ADP
ftr-307	739	10	what	what	PRON
ftr-307	739	11	i	i	PRON
ftr-307	739	12	have	have	AUX
ftr-307	739	13	termed	term	VERB
ftr-307	739	14	“	"	PUNCT
ftr-307	739	15	allocation	allocation	NOUN
ftr-307	739	16	arbitrage	arbitrage	NOUN
ftr-307	739	17	”	"	PUNCT
ftr-307	739	18	—	—	PUNCT
ftr-307	739	19	they	they	PRON
ftr-307	739	20	can	can	AUX
ftr-307	739	21	agree	agree	VERB
ftr-307	739	22	that	that	SCONJ
ftr-307	739	23	the	the	DET
ftr-307	739	24	damages	damage	NOUN
ftr-307	739	25	awarded	award	VERB
ftr-307	739	26	to	to	ADP
ftr-307	739	27	the	the	DET
ftr-307	739	28	plaintiff	plaintiff	NOUN
ftr-307	739	29	are	be	AUX
ftr-307	739	30	not	not	PART
ftr-307	739	31	punitive	punitive	ADJ
ftr-307	739	32	and	and	CCONJ
ftr-307	739	33	are	be	AUX
ftr-307	739	34	instead	instead	ADV
ftr-307	739	35	awarded	award	VERB
ftr-307	739	36	on	on	ADP
ftr-307	739	37	account	account	NOUN
ftr-307	739	38	of	of	ADP
ftr-307	739	39	physical	physical	ADJ
ftr-307	739	40	injury	injury	NOUN
ftr-307	739	41	so	so	SCONJ
ftr-307	739	42	that	that	SCONJ
ftr-307	739	43	the	the	DET
ftr-307	739	44	plaintiff	plaintiff	NOUN
ftr-307	739	45	will	will	AUX
ftr-307	739	46	not	not	PART
ftr-307	739	47	be	be	AUX
ftr-307	739	48	taxed	tax	VERB
ftr-307	739	49	on	on	ADP
ftr-307	739	50	the	the	DET
ftr-307	739	51	award	award	NOUN
ftr-307	739	52	.	.	PUNCT
ftr-307	740	1	the	the	DET
ftr-307	740	2	resulting	result	VERB
ftr-307	740	3	tax	tax	NOUN
ftr-307	740	4	savings	saving	NOUN
ftr-307	740	5	can	can	AUX
ftr-307	740	6	then	then	ADV
ftr-307	740	7	be	be	AUX
ftr-307	740	8	shared	share	VERB
ftr-307	740	9	between	between	ADP
ftr-307	740	10	the	the	DET
ftr-307	740	11	parties	party	NOUN
ftr-307	740	12	.	.	PUNCT
ftr-307	741	1	it	it	PRON
ftr-307	741	2	is	be	AUX
ftr-307	741	3	difficult	difficult	ADJ
ftr-307	741	4	to	to	PART
ftr-307	741	5	establish	establish	VERB
ftr-307	741	6	the	the	DET
ftr-307	741	7	extent	extent	NOUN
ftr-307	741	8	of	of	ADP
ftr-307	741	9	such	such	ADJ
ftr-307	741	10	allocation	allocation	NOUN
ftr-307	741	11	arbitrage	arbitrage	NOUN
ftr-307	741	12	,	,	PUNCT
ftr-307	741	13	but	but	CCONJ
ftr-307	741	14	it	it	PRON
ftr-307	741	15	no	no	ADV
ftr-307	741	16	doubt	doubt	ADV
ftr-307	741	17	exists	exist	VERB
ftr-307	741	18	.	.	PUNCT
ftr-307	742	1	for	for	ADP
ftr-307	742	2	example	example	NOUN
ftr-307	742	3	,	,	PUNCT
ftr-307	742	4	consider	consider	VERB
ftr-307	742	5	a	a	DET
ftr-307	742	6	negotiation	negotiation	NOUN
ftr-307	742	7	surrounding	surround	VERB
ftr-307	742	8	an	an	DET
ftr-307	742	9	employment	employment	NOUN
ftr-307	742	10	discrimination	discrimination	NOUN
ftr-307	742	11	dispute	dispute	NOUN
ftr-307	742	12	—	—	PUNCT
ftr-307	742	13	assume	assume	VERB
ftr-307	742	14	that	that	SCONJ
ftr-307	742	15	the	the	DET
ftr-307	742	16	plaintiff	plaintiff	NOUN
ftr-307	742	17	suffered	suffer	VERB
ftr-307	742	18	a	a	DET
ftr-307	742	19	minor	minor	ADJ
ftr-307	742	20	physical	physical	ADJ
ftr-307	742	21	injury	injury	NOUN
ftr-307	742	22	and	and	CCONJ
ftr-307	742	23	that	that	SCONJ
ftr-307	742	24	physical	physical	ADJ
ftr-307	742	25	injury	injury	NOUN
ftr-307	742	26	was	be	AUX
ftr-307	742	27	related	relate	VERB
ftr-307	742	28	to	to	ADP
ftr-307	742	29	the	the	DET
ftr-307	742	30	illegal	illegal	ADJ
ftr-307	742	31	discrimination	discrimination	NOUN
ftr-307	742	32	.	.	PUNCT
ftr-307	743	1	also	also	ADV
ftr-307	743	2	assume	assume	VERB
ftr-307	743	3	that	that	SCONJ
ftr-307	743	4	the	the	DET
ftr-307	743	5	plaintiff	plaintiff	NOUN
ftr-307	743	6	and	and	CCONJ
ftr-307	743	7	plaintiff	plaintiff	NOUN
ftr-307	743	8	’s	’s	PART
ftr-307	743	9	counsel	counsel	NOUN
ftr-307	743	10	were	be	AUX
ftr-307	743	11	136	136	NUM
ftr-307	743	12	.	.	PUNCT
ftr-307	744	1	see	see	VERB
ftr-307	744	2	,	,	PUNCT
ftr-307	744	3	e.g.	e.g.	ADV
ftr-307	744	4	,	,	PUNCT
ftr-307	744	5	sanford	sanford	PROPN
ftr-307	744	6	v.	v.	PROPN
ftr-307	744	7	commissioner	commissioner	PROPN
ftr-307	744	8	,	,	PUNCT
ftr-307	744	9	95	95	NUM
ftr-307	744	10	t.c.m	t.c.m	NOUN
ftr-307	744	11	.	.	PUNCT
ftr-307	745	1	(	(	PUNCT
ftr-307	745	2	cch	cch	NOUN
ftr-307	745	3	)	)	PUNCT
ftr-307	745	4	1618	1618	NUM
ftr-307	745	5	,	,	PUNCT
ftr-307	745	6	t.c.m	t.c.m	INTJ
ftr-307	745	7	.	.	PUNCT
ftr-307	746	1	(	(	PUNCT
ftr-307	746	2	ria	ria	PROPN
ftr-307	746	3	)	)	PUNCT
ftr-307	746	4	¶	¶	NOUN
ftr-307	746	5	2008	2008	NUM
ftr-307	746	6	-	-	SYM
ftr-307	746	7	158	158	NUM
ftr-307	746	8	(	(	PUNCT
ftr-307	746	9	2008	2008	NUM
ftr-307	746	10	)	)	PUNCT
ftr-307	746	11	(	(	PUNCT
ftr-307	746	12	upholding	uphold	VERB
ftr-307	746	13	an	an	DET
ftr-307	746	14	accuracy	accuracy	NOUN
ftr-307	746	15	-	-	PUNCT
ftr-307	746	16	related	relate	VERB
ftr-307	746	17	penalty	penalty	NOUN
ftr-307	746	18	)	)	PUNCT
ftr-307	746	19	.	.	PUNCT
ftr-307	747	1	137	137	NUM
ftr-307	747	2	.	.	PUNCT
ftr-307	747	3	i.r.c	i.r.c	NOUN
ftr-307	747	4	.	.	PUNCT
ftr-307	748	1	§	§	PROPN
ftr-307	748	2	6601(a	6601(a	PROPN
ftr-307	748	3	)	)	PUNCT
ftr-307	748	4	(	(	PUNCT
ftr-307	748	5	“	"	PUNCT
ftr-307	748	6	if	if	SCONJ
ftr-307	748	7	any	any	DET
ftr-307	748	8	amount	amount	NOUN
ftr-307	748	9	of	of	ADP
ftr-307	748	10	tax	tax	NOUN
ftr-307	748	11	imposed	impose	VERB
ftr-307	748	12	by	by	ADP
ftr-307	748	13	this	this	DET
ftr-307	748	14	title	title	NOUN
ftr-307	748	15	(	(	PUNCT
ftr-307	748	16	whether	whether	SCONJ
ftr-307	748	17	required	require	VERB
ftr-307	748	18	to	to	PART
ftr-307	748	19	be	be	AUX
ftr-307	748	20	shown	show	VERB
ftr-307	748	21	on	on	ADP
ftr-307	748	22	a	a	DET
ftr-307	748	23	return	return	NOUN
ftr-307	748	24	,	,	PUNCT
ftr-307	748	25	or	or	CCONJ
ftr-307	748	26	to	to	PART
ftr-307	748	27	be	be	AUX
ftr-307	748	28	paid	pay	VERB
ftr-307	748	29	by	by	ADP
ftr-307	748	30	stamp	stamp	NOUN
ftr-307	748	31	or	or	CCONJ
ftr-307	748	32	by	by	ADP
ftr-307	748	33	some	some	DET
ftr-307	748	34	other	other	ADJ
ftr-307	748	35	method	method	NOUN
ftr-307	748	36	)	)	PUNCT
ftr-307	748	37	is	be	AUX
ftr-307	748	38	not	not	PART
ftr-307	748	39	paid	pay	VERB
ftr-307	748	40	on	on	ADP
ftr-307	748	41	or	or	CCONJ
ftr-307	748	42	before	before	ADP
ftr-307	748	43	the	the	DET
ftr-307	748	44	last	last	ADJ
ftr-307	748	45	date	date	NOUN
ftr-307	748	46	prescribed	prescribe	VERB
ftr-307	748	47	for	for	ADP
ftr-307	748	48	payment	payment	NOUN
ftr-307	748	49	,	,	PUNCT
ftr-307	748	50	interest	interest	NOUN
ftr-307	748	51	on	on	ADP
ftr-307	748	52	such	such	ADJ
ftr-307	748	53	amount	amount	NOUN
ftr-307	748	54	at	at	ADP
ftr-307	748	55	the	the	DET
ftr-307	748	56	underpayment	underpayment	ADJ
ftr-307	748	57	rate	rate	NOUN
ftr-307	748	58	established	establish	VERB
ftr-307	748	59	under	under	ADP
ftr-307	748	60	section	section	NOUN
ftr-307	748	61	6621	6621	NUM
ftr-307	748	62	shall	shall	AUX
ftr-307	748	63	be	be	AUX
ftr-307	748	64	paid	pay	VERB
ftr-307	748	65	for	for	ADP
ftr-307	748	66	the	the	DET
ftr-307	748	67	period	period	NOUN
ftr-307	748	68	from	from	ADP
ftr-307	748	69	such	such	ADJ
ftr-307	748	70	last	last	ADJ
ftr-307	748	71	date	date	NOUN
ftr-307	748	72	to	to	ADP
ftr-307	748	73	the	the	DET
ftr-307	748	74	date	date	NOUN
ftr-307	748	75	paid	pay	VERB
ftr-307	748	76	.	.	PUNCT
ftr-307	748	77	”	"	PUNCT
ftr-307	748	78	)	)	PUNCT
ftr-307	748	79	.	.	PUNCT
ftr-307	749	1	102	102	NUM
ftr-307	749	2	florida	florida	PROPN
ftr-307	749	3	tax	tax	NOUN
ftr-307	749	4	review	review	NOUN
ftr-307	749	5	[	[	X
ftr-307	749	6	vol	vol	NOUN
ftr-307	749	7	.	.	PUNCT
ftr-307	750	1	14:3	14:3	NUM
ftr-307	750	2	able	able	ADJ
ftr-307	750	3	to	to	PART
ftr-307	750	4	find	find	VERB
ftr-307	750	5	some	some	DET
ftr-307	750	6	sort	sort	NOUN
ftr-307	750	7	of	of	ADP
ftr-307	750	8	“	"	PUNCT
ftr-307	750	9	smoking	smoking	NOUN
ftr-307	750	10	gun	gun	NOUN
ftr-307	750	11	”	"	PUNCT
ftr-307	750	12	that	that	PRON
ftr-307	750	13	would	would	AUX
ftr-307	750	14	be	be	AUX
ftr-307	750	15	damning	damn	VERB
ftr-307	750	16	to	to	ADP
ftr-307	750	17	the	the	DET
ftr-307	750	18	company	company	NOUN
ftr-307	750	19	’s	’s	PART
ftr-307	750	20	reputation	reputation	NOUN
ftr-307	750	21	if	if	SCONJ
ftr-307	750	22	revealed	reveal	VERB
ftr-307	750	23	in	in	ADP
ftr-307	750	24	trial	trial	NOUN
ftr-307	750	25	.	.	PUNCT
ftr-307	751	1	counsel	counsel	NOUN
ftr-307	751	2	,	,	PUNCT
ftr-307	751	3	and	and	CCONJ
ftr-307	751	4	no	no	ADV
ftr-307	751	5	doubt	doubt	ADV
ftr-307	751	6	the	the	DET
ftr-307	751	7	parties	party	NOUN
ftr-307	751	8	,	,	PUNCT
ftr-307	751	9	are	be	AUX
ftr-307	751	10	keenly	keenly	ADV
ftr-307	751	11	aware	aware	ADJ
ftr-307	751	12	that	that	SCONJ
ftr-307	751	13	if	if	SCONJ
ftr-307	751	14	the	the	DET
ftr-307	751	15	case	case	NOUN
ftr-307	751	16	went	go	VERB
ftr-307	751	17	to	to	PART
ftr-307	751	18	trial	trial	NOUN
ftr-307	751	19	the	the	DET
ftr-307	751	20	“	"	PUNCT
ftr-307	751	21	smoking	smoking	NOUN
ftr-307	751	22	gun	gun	NOUN
ftr-307	751	23	”	"	PUNCT
ftr-307	751	24	would	would	AUX
ftr-307	751	25	present	present	VERB
ftr-307	751	26	a	a	DET
ftr-307	751	27	huge	huge	ADJ
ftr-307	751	28	risk	risk	NOUN
ftr-307	751	29	that	that	SCONJ
ftr-307	751	30	the	the	DET
ftr-307	751	31	jury	jury	NOUN
ftr-307	751	32	would	would	AUX
ftr-307	751	33	award	award	VERB
ftr-307	751	34	punitive	punitive	ADJ
ftr-307	751	35	damages	damage	NOUN
ftr-307	751	36	.	.	PUNCT
ftr-307	752	1	in	in	ADP
ftr-307	752	2	such	such	DET
ftr-307	752	3	a	a	DET
ftr-307	752	4	situation	situation	NOUN
ftr-307	752	5	,	,	PUNCT
ftr-307	752	6	our	our	PRON
ftr-307	752	7	hypothetical	hypothetical	ADJ
ftr-307	752	8	plaintiff	plaintiff	NOUN
ftr-307	752	9	will	will	AUX
ftr-307	752	10	be	be	AUX
ftr-307	752	11	able	able	ADJ
ftr-307	752	12	to	to	PART
ftr-307	752	13	negotiate	negotiate	VERB
ftr-307	752	14	a	a	DET
ftr-307	752	15	very	very	ADV
ftr-307	752	16	favorable	favorable	ADJ
ftr-307	752	17	settlement	settlement	NOUN
ftr-307	752	18	,	,	PUNCT
ftr-307	752	19	some	some	PRON
ftr-307	752	20	of	of	ADP
ftr-307	752	21	which	which	PRON
ftr-307	752	22	ought	ought	AUX
ftr-307	752	23	to	to	PART
ftr-307	752	24	be	be	AUX
ftr-307	752	25	attributable	attributable	ADJ
ftr-307	752	26	to	to	ADP
ftr-307	752	27	punitive	punitive	ADJ
ftr-307	752	28	damages	damage	NOUN
ftr-307	752	29	.	.	PUNCT
ftr-307	753	1	there	there	PRON
ftr-307	753	2	is	be	VERB
ftr-307	753	3	absolutely	absolutely	ADV
ftr-307	753	4	no	no	DET
ftr-307	753	5	incentive	incentive	NOUN
ftr-307	753	6	though	though	ADV
ftr-307	753	7	,	,	PUNCT
ftr-307	753	8	to	to	PART
ftr-307	753	9	allocate	allocate	VERB
ftr-307	753	10	even	even	ADV
ftr-307	753	11	one	one	NUM
ftr-307	753	12	dollar	dollar	NOUN
ftr-307	753	13	of	of	ADP
ftr-307	753	14	the	the	DET
ftr-307	753	15	settlement	settlement	NOUN
ftr-307	753	16	agreement	agreement	NOUN
ftr-307	753	17	to	to	ADP
ftr-307	753	18	punitive	punitive	ADJ
ftr-307	753	19	damages	damage	NOUN
ftr-307	753	20	.	.	PUNCT
ftr-307	754	1	rather	rather	ADV
ftr-307	754	2	the	the	DET
ftr-307	754	3	plaintiff	plaintiff	NOUN
ftr-307	754	4	has	have	VERB
ftr-307	754	5	an	an	DET
ftr-307	754	6	incentive	incentive	NOUN
ftr-307	754	7	not	not	PART
ftr-307	754	8	to	to	PART
ftr-307	754	9	do	do	AUX
ftr-307	754	10	so	so	ADV
ftr-307	754	11	,	,	PUNCT
ftr-307	754	12	since	since	SCONJ
ftr-307	754	13	the	the	DET
ftr-307	754	14	damages	damage	NOUN
ftr-307	754	15	would	would	AUX
ftr-307	754	16	be	be	AUX
ftr-307	754	17	taxable	taxable	ADJ
ftr-307	754	18	.	.	PUNCT
ftr-307	755	1	the	the	DET
ftr-307	755	2	tortfeasor	tortfeasor	NOUN
ftr-307	755	3	has	have	VERB
ftr-307	755	4	no	no	DET
ftr-307	755	5	incentive	incentive	NOUN
ftr-307	755	6	to	to	PART
ftr-307	755	7	do	do	AUX
ftr-307	755	8	so,138	so,138	PROPN
ftr-307	755	9	since	since	SCONJ
ftr-307	755	10	they	they	PRON
ftr-307	755	11	would	would	AUX
ftr-307	755	12	then	then	ADV
ftr-307	755	13	be	be	AUX
ftr-307	755	14	admitting	admit	VERB
ftr-307	755	15	wrongful	wrongful	ADJ
ftr-307	755	16	conduct	conduct	NOUN
ftr-307	755	17	and	and	CCONJ
ftr-307	755	18	since	since	SCONJ
ftr-307	755	19	the	the	DET
ftr-307	755	20	plaintiff	plaintiff	NOUN
ftr-307	755	21	is	be	AUX
ftr-307	755	22	likely	likely	ADJ
ftr-307	755	23	to	to	PART
ftr-307	755	24	demand	demand	VERB
ftr-307	755	25	some	some	DET
ftr-307	755	26	additional	additional	ADJ
ftr-307	755	27	sum	sum	NOUN
ftr-307	755	28	to	to	PART
ftr-307	755	29	make	make	VERB
ftr-307	755	30	up	up	ADP
ftr-307	755	31	for	for	ADP
ftr-307	755	32	the	the	DET
ftr-307	755	33	tax	tax	PROPN
ftr-307	755	34	cost.139	cost.139	PROPN
ftr-307	755	35	b.	b.	PROPN
ftr-307	755	36	gendered	gendered	PROPN
ftr-307	755	37	component	component	NOUN
ftr-307	755	38	in	in	ADP
ftr-307	755	39	addition	addition	NOUN
ftr-307	755	40	,	,	PUNCT
ftr-307	755	41	yet	yet	CCONJ
ftr-307	755	42	another	another	DET
ftr-307	755	43	significant	significant	ADJ
ftr-307	755	44	drawback	drawback	NOUN
ftr-307	755	45	to	to	ADP
ftr-307	755	46	the	the	DET
ftr-307	755	47	current	current	ADJ
ftr-307	755	48	treatment	treatment	NOUN
ftr-307	755	49	of	of	ADP
ftr-307	755	50	the	the	DET
ftr-307	755	51	taxation	taxation	NOUN
ftr-307	755	52	of	of	ADP
ftr-307	755	53	damages	damage	NOUN
ftr-307	755	54	is	be	AUX
ftr-307	755	55	its	its	PRON
ftr-307	755	56	gendered	gendered	ADJ
ftr-307	755	57	component	component	NOUN
ftr-307	755	58	:	:	PUNCT
ftr-307	755	59	women	woman	NOUN
ftr-307	755	60	,	,	PUNCT
ftr-307	755	61	more	more	ADJ
ftr-307	755	62	than	than	ADP
ftr-307	755	63	men	man	NOUN
ftr-307	755	64	,	,	PUNCT
ftr-307	755	65	recover	recover	VERB
ftr-307	755	66	damages	damage	NOUN
ftr-307	755	67	attributable	attributable	ADJ
ftr-307	755	68	to	to	ADP
ftr-307	755	69	“	"	PUNCT
ftr-307	755	70	noneconomic	noneconomic	ADJ
ftr-307	755	71	”	"	PUNCT
ftr-307	755	72	injury,140	injury,140	PROPN
ftr-307	755	73	and	and	CCONJ
ftr-307	755	74	therefore	therefore	ADV
ftr-307	755	75	,	,	PUNCT
ftr-307	755	76	men	man	NOUN
ftr-307	755	77	,	,	PUNCT
ftr-307	755	78	more	more	ADJ
ftr-307	755	79	than	than	ADP
ftr-307	755	80	women	woman	NOUN
ftr-307	755	81	,	,	PUNCT
ftr-307	755	82	benefit	benefit	VERB
ftr-307	755	83	from	from	ADP
ftr-307	755	84	this	this	DET
ftr-307	755	85	tax	tax	NOUN
ftr-307	755	86	rule	rule	NOUN
ftr-307	755	87	.	.	PUNCT
ftr-307	756	1	by	by	ADP
ftr-307	756	2	taxing	tax	VERB
ftr-307	756	3	damages	damage	NOUN
ftr-307	756	4	for	for	ADP
ftr-307	756	5	physical	physical	ADJ
ftr-307	756	6	injury	injury	NOUN
ftr-307	756	7	just	just	ADV
ftr-307	756	8	as	as	SCONJ
ftr-307	756	9	we	we	PRON
ftr-307	756	10	tax	tax	VERB
ftr-307	756	11	damages	damage	NOUN
ftr-307	756	12	for	for	ADP
ftr-307	756	13	nonphysical	nonphysical	ADJ
ftr-307	756	14	injury	injury	NOUN
ftr-307	756	15	,	,	PUNCT
ftr-307	756	16	we	we	PRON
ftr-307	756	17	lessen	lessen	VERB
ftr-307	756	18	the	the	DET
ftr-307	756	19	significance	significance	NOUN
ftr-307	756	20	of	of	ADP
ftr-307	756	21	this	this	DET
ftr-307	756	22	gendered	gendere	VERB
ftr-307	756	23	distinction	distinction	NOUN
ftr-307	756	24	.	.	PUNCT
ftr-307	757	1	138	138	NUM
ftr-307	757	2	.	.	PUNCT
ftr-307	758	1	at	at	ADP
ftr-307	758	2	present	present	ADJ
ftr-307	758	3	,	,	PUNCT
ftr-307	758	4	punitive	punitive	ADJ
ftr-307	758	5	damages	damage	NOUN
ftr-307	758	6	are	be	AUX
ftr-307	758	7	deductible	deductible	ADJ
ftr-307	758	8	by	by	ADP
ftr-307	758	9	business	business	NOUN
ftr-307	758	10	taxpayers	taxpayer	NOUN
ftr-307	758	11	.	.	PUNCT
ftr-307	759	1	polsky	polsky	PROPN
ftr-307	759	2	&	&	CCONJ
ftr-307	759	3	markel	markel	PROPN
ftr-307	759	4	,	,	PUNCT
ftr-307	759	5	punitive	punitive	ADJ
ftr-307	759	6	damages	damage	NOUN
ftr-307	759	7	,	,	PUNCT
ftr-307	759	8	supra	supra	PROPN
ftr-307	759	9	note	note	NOUN
ftr-307	759	10	8	8	NUM
ftr-307	759	11	,	,	PUNCT
ftr-307	759	12	at	at	ADP
ftr-307	759	13	1296	1296	NUM
ftr-307	759	14	.	.	PUNCT
ftr-307	760	1	the	the	DET
ftr-307	760	2	deductibility	deductibility	NOUN
ftr-307	760	3	of	of	ADP
ftr-307	760	4	punitive	punitive	ADJ
ftr-307	760	5	damages	damage	NOUN
ftr-307	760	6	would	would	AUX
ftr-307	760	7	provide	provide	VERB
ftr-307	760	8	an	an	DET
ftr-307	760	9	incentive	incentive	NOUN
ftr-307	760	10	to	to	PART
ftr-307	760	11	characterize	characterize	VERB
ftr-307	760	12	damages	damage	NOUN
ftr-307	760	13	as	as	ADP
ftr-307	760	14	punitive	punitive	ADJ
ftr-307	760	15	only	only	ADV
ftr-307	760	16	if	if	SCONJ
ftr-307	760	17	a	a	DET
ftr-307	760	18	different	different	ADJ
ftr-307	760	19	characterization	characterization	NOUN
ftr-307	760	20	would	would	AUX
ftr-307	760	21	render	render	VERB
ftr-307	760	22	the	the	DET
ftr-307	760	23	damages	damage	NOUN
ftr-307	760	24	non	non	ADJ
ftr-307	760	25	-	-	ADJ
ftr-307	760	26	deductible	deductible	ADJ
ftr-307	760	27	.	.	PUNCT
ftr-307	761	1	that	that	PRON
ftr-307	761	2	is	be	AUX
ftr-307	761	3	not	not	PART
ftr-307	761	4	a	a	DET
ftr-307	761	5	risk	risk	NOUN
ftr-307	761	6	here	here	ADV
ftr-307	761	7	—	—	PUNCT
ftr-307	761	8	the	the	DET
ftr-307	761	9	damages	damage	NOUN
ftr-307	761	10	would	would	AUX
ftr-307	761	11	be	be	AUX
ftr-307	761	12	deductible	deductible	ADJ
ftr-307	761	13	to	to	ADP
ftr-307	761	14	the	the	DET
ftr-307	761	15	business	business	NOUN
ftr-307	761	16	tortfeasor	tortfeasor	NOUN
ftr-307	761	17	whether	whether	SCONJ
ftr-307	761	18	characterized	characterize	VERB
ftr-307	761	19	as	as	ADP
ftr-307	761	20	compensatory	compensatory	ADJ
ftr-307	761	21	or	or	CCONJ
ftr-307	761	22	punitive	punitive	ADJ
ftr-307	761	23	.	.	PUNCT
ftr-307	762	1	139	139	NUM
ftr-307	762	2	.	.	PUNCT
ftr-307	763	1	in	in	ADP
ftr-307	763	2	conversation	conversation	NOUN
ftr-307	763	3	with	with	ADP
ftr-307	763	4	members	member	NOUN
ftr-307	763	5	of	of	ADP
ftr-307	763	6	the	the	DET
ftr-307	763	7	employment	employment	NOUN
ftr-307	763	8	bar	bar	NOUN
ftr-307	763	9	,	,	PUNCT
ftr-307	763	10	i	i	PRON
ftr-307	763	11	have	have	AUX
ftr-307	763	12	not	not	PART
ftr-307	763	13	been	be	AUX
ftr-307	763	14	able	able	ADJ
ftr-307	763	15	to	to	PART
ftr-307	763	16	find	find	VERB
ftr-307	763	17	even	even	ADV
ftr-307	763	18	a	a	DET
ftr-307	763	19	single	single	ADJ
ftr-307	763	20	instance	instance	NOUN
ftr-307	763	21	of	of	ADP
ftr-307	763	22	a	a	DET
ftr-307	763	23	settlement	settlement	NOUN
ftr-307	763	24	agreement	agreement	NOUN
ftr-307	763	25	that	that	PRON
ftr-307	763	26	includes	include	VERB
ftr-307	763	27	punitive	punitive	ADJ
ftr-307	763	28	damages	damage	NOUN
ftr-307	763	29	.	.	PUNCT
ftr-307	764	1	notes	note	NOUN
ftr-307	764	2	from	from	ADP
ftr-307	764	3	interviews	interview	NOUN
ftr-307	764	4	between	between	ADP
ftr-307	764	5	members	member	NOUN
ftr-307	764	6	of	of	ADP
ftr-307	764	7	the	the	DET
ftr-307	764	8	employment	employment	NOUN
ftr-307	764	9	bar	bar	NOUN
ftr-307	764	10	and	and	CCONJ
ftr-307	764	11	the	the	DET
ftr-307	764	12	author	author	NOUN
ftr-307	764	13	,	,	PUNCT
ftr-307	764	14	minneappolis	minneappolis	PROPN
ftr-307	764	15	and	and	CCONJ
ftr-307	764	16	st	st	PROPN
ftr-307	764	17	.	.	PROPN
ftr-307	764	18	paul	paul	PROPN
ftr-307	764	19	,	,	PUNCT
ftr-307	764	20	minn	minn	PROPN
ftr-307	764	21	(	(	PUNCT
ftr-307	764	22	2012	2012	NUM
ftr-307	764	23	)	)	PUNCT
ftr-307	764	24	(	(	PUNCT
ftr-307	764	25	on	on	ADP
ftr-307	764	26	file	file	NOUN
ftr-307	764	27	with	with	ADP
ftr-307	764	28	author	author	NOUN
ftr-307	764	29	)	)	PUNCT
ftr-307	764	30	.	.	PUNCT
ftr-307	765	1	see	see	VERB
ftr-307	765	2	also	also	ADV
ftr-307	765	3	robert	robert	PROPN
ftr-307	765	4	w.	w.	PROPN
ftr-307	765	5	wood	wood	PROPN
ftr-307	765	6	,	,	PUNCT
ftr-307	765	7	tax	tax	NOUN
ftr-307	765	8	aspects	aspect	NOUN
ftr-307	765	9	of	of	ADP
ftr-307	765	10	settlements	settlement	NOUN
ftr-307	765	11	and	and	CCONJ
ftr-307	765	12	judgments	judgment	NOUN
ftr-307	765	13	,	,	PUNCT
ftr-307	765	14	522	522	NUM
ftr-307	765	15	-	-	SYM
ftr-307	765	16	3d	3d	NUM
ftr-307	765	17	tax	tax	NOUN
ftr-307	765	18	mgmt	mgmt	NOUN
ftr-307	765	19	.	.	PUNCT
ftr-307	766	1	(	(	PUNCT
ftr-307	766	2	bna	bna	PROPN
ftr-307	766	3	)	)	PUNCT
ftr-307	766	4	a-33	a-33	PROPN
ftr-307	766	5	(	(	PUNCT
ftr-307	766	6	2006	2006	NUM
ftr-307	766	7	)	)	PUNCT
ftr-307	766	8	(	(	PUNCT
ftr-307	766	9	“	"	PUNCT
ftr-307	766	10	it	it	PRON
ftr-307	766	11	would	would	AUX
ftr-307	766	12	be	be	AUX
ftr-307	766	13	highly	highly	ADV
ftr-307	766	14	atypical	atypical	ADJ
ftr-307	766	15	for	for	ADP
ftr-307	766	16	a	a	DET
ftr-307	766	17	settlement	settlement	NOUN
ftr-307	766	18	agreement	agreement	NOUN
ftr-307	766	19	to	to	PART
ftr-307	766	20	acknowledge	acknowledge	VERB
ftr-307	766	21	that	that	SCONJ
ftr-307	766	22	any	any	DET
ftr-307	766	23	portion	portion	NOUN
ftr-307	766	24	of	of	ADP
ftr-307	766	25	the	the	DET
ftr-307	766	26	settlement	settlement	NOUN
ftr-307	766	27	was	be	AUX
ftr-307	766	28	being	be	AUX
ftr-307	766	29	paid	pay	VERB
ftr-307	766	30	on	on	ADP
ftr-307	766	31	account	account	NOUN
ftr-307	766	32	of	of	ADP
ftr-307	766	33	punitive	punitive	ADJ
ftr-307	766	34	damages	damage	NOUN
ftr-307	766	35	”	"	PUNCT
ftr-307	766	36	since	since	SCONJ
ftr-307	766	37	“	"	PUNCT
ftr-307	766	38	[	[	X
ftr-307	766	39	v]irtually	v]irtually	ADV
ftr-307	766	40	no	no	DET
ftr-307	766	41	defendant	defendant	NOUN
ftr-307	766	42	would	would	AUX
ftr-307	766	43	agree	agree	VERB
ftr-307	766	44	to	to	ADP
ftr-307	766	45	such	such	DET
ftr-307	766	46	a	a	DET
ftr-307	766	47	characterization	characterization	NOUN
ftr-307	766	48	”	"	PUNCT
ftr-307	766	49	)	)	PUNCT
ftr-307	766	50	(	(	PUNCT
ftr-307	766	51	cited	cite	VERB
ftr-307	766	52	in	in	ADP
ftr-307	766	53	polksy	polksy	PROPN
ftr-307	766	54	&	&	CCONJ
ftr-307	766	55	markel	markel	PROPN
ftr-307	766	56	,	,	PUNCT
ftr-307	766	57	punitive	punitive	ADJ
ftr-307	766	58	damages	damage	NOUN
ftr-307	766	59	,	,	PUNCT
ftr-307	766	60	supra	supra	PROPN
ftr-307	766	61	note	note	NOUN
ftr-307	766	62	8	8	NUM
ftr-307	766	63	,	,	PUNCT
ftr-307	766	64	at	at	ADP
ftr-307	766	65	1334	1334	NUM
ftr-307	766	66	n.	n.	NOUN
ftr-307	766	67	98	98	NUM
ftr-307	766	68	)	)	PUNCT
ftr-307	766	69	.	.	PUNCT
ftr-307	767	1	140	140	NUM
ftr-307	767	2	.	.	PUNCT
ftr-307	767	3	lucinda	lucinda	PROPN
ftr-307	767	4	m.	m.	PROPN
ftr-307	767	5	finley	finley	PROPN
ftr-307	767	6	,	,	PUNCT
ftr-307	767	7	the	the	DET
ftr-307	767	8	hidden	hide	VERB
ftr-307	767	9	victims	victim	NOUN
ftr-307	767	10	of	of	ADP
ftr-307	767	11	tort	tort	NOUN
ftr-307	767	12	reform	reform	NOUN
ftr-307	767	13	:	:	PUNCT
ftr-307	767	14	women	woman	NOUN
ftr-307	767	15	,	,	PUNCT
ftr-307	767	16	children	child	NOUN
ftr-307	767	17	,	,	PUNCT
ftr-307	767	18	and	and	CCONJ
ftr-307	767	19	the	the	DET
ftr-307	767	20	elderly	elderly	ADJ
ftr-307	767	21	,	,	PUNCT
ftr-307	767	22	53	53	NUM
ftr-307	767	23	emory	emory	PROPN
ftr-307	767	24	l.j	l.j	PROPN
ftr-307	767	25	.	.	PROPN
ftr-307	767	26	1263	1263	NUM
ftr-307	767	27	,	,	PUNCT
ftr-307	767	28	1265	1265	NUM
ftr-307	767	29	-	-	SYM
ftr-307	767	30	66	66	NUM
ftr-307	767	31	(	(	PUNCT
ftr-307	767	32	2004	2004	NUM
ftr-307	767	33	)	)	PUNCT
ftr-307	768	1	[	[	X
ftr-307	768	2	hereinafter	hereinafter	NOUN
ftr-307	768	3	finley	finley	PROPN
ftr-307	768	4	,	,	PUNCT
ftr-307	768	5	hidden	hidden	ADJ
ftr-307	768	6	victims	victim	NOUN
ftr-307	768	7	]	]	PUNCT
ftr-307	768	8	;	;	PUNCT
ftr-307	768	9	see	see	VERB
ftr-307	768	10	also	also	ADV
ftr-307	768	11	joanna	joanna	PROPN
ftr-307	768	12	m.	m.	NOUN
ftr-307	768	13	shepherd	shepherd	NOUN
ftr-307	768	14	,	,	PUNCT
ftr-307	768	15	tort	tort	NOUN
ftr-307	768	16	reforms	reform	NOUN
ftr-307	768	17	’	'	PUNCT
ftr-307	768	18	winners	winner	NOUN
ftr-307	768	19	and	and	CCONJ
ftr-307	768	20	losers	loser	NOUN
ftr-307	768	21	:	:	PUNCT
ftr-307	768	22	the	the	DET
ftr-307	768	23	competing	compete	VERB
ftr-307	768	24	effects	effect	NOUN
ftr-307	768	25	of	of	ADP
ftr-307	768	26	care	care	NOUN
ftr-307	768	27	and	and	CCONJ
ftr-307	768	28	activity	activity	NOUN
ftr-307	768	29	levels	level	NOUN
ftr-307	768	30	,	,	PUNCT
ftr-307	768	31	55	55	NUM
ftr-307	768	32	ucla	ucla	NOUN
ftr-307	768	33	l.	l.	PROPN
ftr-307	768	34	rev	rev	PROPN
ftr-307	768	35	.	.	PROPN
ftr-307	768	36	905	905	NUM
ftr-307	768	37	,	,	PUNCT
ftr-307	768	38	946	946	NUM
ftr-307	768	39	-	-	SYM
ftr-307	768	40	47	47	NUM
ftr-307	768	41	(	(	PUNCT
ftr-307	768	42	2008	2008	NUM
ftr-307	768	43	)	)	PUNCT
ftr-307	769	1	[	[	X
ftr-307	769	2	hereinafter	hereinafter	NOUN
ftr-307	769	3	shepherd	shepherd	NOUN
ftr-307	769	4	,	,	PUNCT
ftr-307	769	5	winners	winner	NOUN
ftr-307	769	6	and	and	CCONJ
ftr-307	769	7	losers	loser	NOUN
ftr-307	769	8	]	]	PUNCT
ftr-307	769	9	(	(	PUNCT
ftr-307	769	10	finding	find	VERB
ftr-307	769	11	that	that	SCONJ
ftr-307	769	12	women	woman	NOUN
ftr-307	769	13	suffer	suffer	VERB
ftr-307	769	14	injuries	injury	NOUN
ftr-307	769	15	more	more	ADV
ftr-307	769	16	commonly	commonly	ADV
ftr-307	769	17	compensated	compensate	VERB
ftr-307	769	18	through	through	ADP
ftr-307	769	19	noneconomic	noneconomic	ADJ
ftr-307	769	20	damages	damage	NOUN
ftr-307	769	21	than	than	ADP
ftr-307	769	22	men	man	NOUN
ftr-307	769	23	)	)	PUNCT
ftr-307	769	24	.	.	PUNCT
ftr-307	770	1	2013	2013	NUM
ftr-307	770	2	]	]	PUNCT
ftr-307	770	3	taxing	tax	VERB
ftr-307	770	4	anxiety	anxiety	NOUN
ftr-307	770	5	103	103	NUM
ftr-307	770	6	empirical	empirical	ADJ
ftr-307	770	7	work	work	NOUN
ftr-307	770	8	done	do	VERB
ftr-307	770	9	by	by	ADP
ftr-307	770	10	scholar	scholar	NOUN
ftr-307	770	11	lucinda	lucinda	PROPN
ftr-307	770	12	finley141	finley141	PROPN
ftr-307	770	13	and	and	CCONJ
ftr-307	770	14	others	other	NOUN
ftr-307	770	15	in	in	ADP
ftr-307	770	16	the	the	DET
ftr-307	770	17	context	context	NOUN
ftr-307	770	18	of	of	ADP
ftr-307	770	19	tort	tort	NOUN
ftr-307	770	20	reform142	reform142	NOUN
ftr-307	770	21	establishes	establish	VERB
ftr-307	770	22	that	that	SCONJ
ftr-307	770	23	when	when	SCONJ
ftr-307	770	24	women	woman	NOUN
ftr-307	770	25	recover	recover	VERB
ftr-307	770	26	damages	damage	NOUN
ftr-307	770	27	,	,	PUNCT
ftr-307	770	28	a	a	DET
ftr-307	770	29	much	much	ADV
ftr-307	770	30	higher	high	ADJ
ftr-307	770	31	percentage	percentage	NOUN
ftr-307	770	32	of	of	ADP
ftr-307	770	33	those	those	DET
ftr-307	770	34	damage	damage	NOUN
ftr-307	770	35	awards	award	NOUN
ftr-307	770	36	are	be	AUX
ftr-307	770	37	for	for	ADP
ftr-307	770	38	“	"	PUNCT
ftr-307	770	39	mental	mental	ADJ
ftr-307	770	40	-	-	PUNCT
ftr-307	770	41	type	type	NOUN
ftr-307	770	42	”	"	PUNCT
ftr-307	770	43	injury	injury	NOUN
ftr-307	770	44	than	than	SCONJ
ftr-307	770	45	is	be	AUX
ftr-307	770	46	the	the	DET
ftr-307	770	47	case	case	NOUN
ftr-307	770	48	when	when	SCONJ
ftr-307	770	49	men	man	NOUN
ftr-307	770	50	recover	recover	VERB
ftr-307	770	51	damages.143	damages.143	PROPN
ftr-307	770	52	finley	finley	PROPN
ftr-307	770	53	’s	’s	PART
ftr-307	770	54	data	data	PROPN
ftr-307	770	55	establishes	establish	VERB
ftr-307	770	56	the	the	DET
ftr-307	770	57	strong	strong	ADJ
ftr-307	770	58	tendency	tendency	NOUN
ftr-307	770	59	of	of	ADP
ftr-307	770	60	juries	jury	NOUN
ftr-307	770	61	to	to	PART
ftr-307	770	62	allocate	allocate	VERB
ftr-307	770	63	a	a	DET
ftr-307	770	64	much	much	ADV
ftr-307	770	65	higher	high	ADJ
ftr-307	770	66	portion	portion	NOUN
ftr-307	770	67	of	of	ADP
ftr-307	770	68	women	woman	NOUN
ftr-307	770	69	’s	’s	PART
ftr-307	770	70	awards	award	NOUN
ftr-307	770	71	to	to	ADP
ftr-307	770	72	noneconomic	noneconomic	ADJ
ftr-307	770	73	damages.144	damages.144	PROPN
ftr-307	770	74	finley	finley	NOUN
ftr-307	770	75	is	be	AUX
ftr-307	770	76	not	not	PART
ftr-307	770	77	the	the	DET
ftr-307	770	78	only	only	ADJ
ftr-307	770	79	scholar	scholar	NOUN
ftr-307	770	80	to	to	PART
ftr-307	770	81	find	find	VERB
ftr-307	770	82	evidence	evidence	NOUN
ftr-307	770	83	of	of	ADP
ftr-307	770	84	the	the	DET
ftr-307	770	85	gendered	gendere	VERB
ftr-307	770	86	nature	nature	NOUN
ftr-307	770	87	of	of	ADP
ftr-307	770	88	damage	damage	NOUN
ftr-307	770	89	awards	award	NOUN
ftr-307	770	90	.	.	PUNCT
ftr-307	771	1	joanna	joanna	PROPN
ftr-307	771	2	m.	m.	NOUN
ftr-307	771	3	shepherd	shepherd	NOUN
ftr-307	771	4	,	,	PUNCT
ftr-307	771	5	for	for	ADP
ftr-307	771	6	141	141	NUM
ftr-307	771	7	.	.	PUNCT
ftr-307	772	1	finley	finley	PROPN
ftr-307	772	2	does	do	AUX
ftr-307	772	3	not	not	PART
ftr-307	772	4	address	address	VERB
ftr-307	772	5	the	the	DET
ftr-307	772	6	tax	tax	NOUN
ftr-307	772	7	consequences	consequence	NOUN
ftr-307	772	8	of	of	ADP
ftr-307	772	9	the	the	DET
ftr-307	772	10	awards	award	NOUN
ftr-307	772	11	;	;	PUNCT
ftr-307	772	12	instead	instead	ADV
ftr-307	772	13	she	she	PRON
ftr-307	772	14	focuses	focus	VERB
ftr-307	772	15	on	on	ADP
ftr-307	772	16	the	the	DET
ftr-307	772	17	impact	impact	NOUN
ftr-307	772	18	of	of	ADP
ftr-307	772	19	tort	tort	NOUN
ftr-307	772	20	reform	reform	NOUN
ftr-307	772	21	on	on	ADP
ftr-307	772	22	women	woman	NOUN
ftr-307	772	23	and	and	CCONJ
ftr-307	772	24	children	child	NOUN
ftr-307	772	25	.	.	PUNCT
ftr-307	773	1	see	see	VERB
ftr-307	773	2	finley	finley	PROPN
ftr-307	773	3	,	,	PUNCT
ftr-307	773	4	hidden	hidden	ADJ
ftr-307	773	5	victims	victim	NOUN
ftr-307	773	6	,	,	PUNCT
ftr-307	773	7	supra	supra	PROPN
ftr-307	773	8	note	note	NOUN
ftr-307	773	9	140	140	NUM
ftr-307	773	10	.	.	PUNCT
ftr-307	774	1	nonetheless	nonetheless	ADV
ftr-307	774	2	,	,	PUNCT
ftr-307	774	3	her	her	PRON
ftr-307	774	4	valuable	valuable	ADJ
ftr-307	774	5	work	work	NOUN
ftr-307	774	6	documents	document	VERB
ftr-307	774	7	the	the	DET
ftr-307	774	8	gendered	gendered	ADJ
ftr-307	774	9	nature	nature	NOUN
ftr-307	774	10	of	of	ADP
ftr-307	774	11	damages	damage	NOUN
ftr-307	774	12	,	,	PUNCT
ftr-307	774	13	and	and	CCONJ
ftr-307	774	14	as	as	ADP
ftr-307	774	15	such	such	ADJ
ftr-307	774	16	is	be	AUX
ftr-307	774	17	valuable	valuable	ADJ
ftr-307	774	18	to	to	ADP
ftr-307	774	19	my	my	PRON
ftr-307	774	20	thesis	thesis	NOUN
ftr-307	774	21	.	.	PUNCT
ftr-307	775	1	see	see	VERB
ftr-307	775	2	i	i	PRON
ftr-307	775	3	d.	d.	PROPN
ftr-307	775	4	at	at	ADP
ftr-307	775	5	1266	1266	NUM
ftr-307	775	6	(	(	PUNCT
ftr-307	775	7	collecting	collect	VERB
ftr-307	775	8	data	datum	NOUN
ftr-307	775	9	from	from	ADP
ftr-307	775	10	“	"	PUNCT
ftr-307	775	11	several	several	ADJ
ftr-307	775	12	states	state	NOUN
ftr-307	775	13	on	on	ADP
ftr-307	775	14	how	how	SCONJ
ftr-307	775	15	juries	jury	NOUN
ftr-307	775	16	in	in	ADP
ftr-307	775	17	medical	medical	ADJ
ftr-307	775	18	malpractice	malpractice	NOUN
ftr-307	775	19	and	and	CCONJ
ftr-307	775	20	other	other	ADJ
ftr-307	775	21	tort	tort	NOUN
ftr-307	775	22	suits	suit	NOUN
ftr-307	775	23	allocate	allocate	VERB
ftr-307	775	24	their	their	PRON
ftr-307	775	25	damage	damage	NOUN
ftr-307	775	26	awards	award	NOUN
ftr-307	775	27	between	between	ADP
ftr-307	775	28	economic	economic	ADJ
ftr-307	775	29	loss	loss	NOUN
ftr-307	775	30	damages	damage	NOUN
ftr-307	775	31	and	and	CCONJ
ftr-307	775	32	noneconomic	noneconomic	ADJ
ftr-307	775	33	loss	loss	NOUN
ftr-307	775	34	damages	damage	NOUN
ftr-307	775	35	”	"	PUNCT
ftr-307	775	36	)	)	PUNCT
ftr-307	775	37	.	.	PUNCT
ftr-307	776	1	142	142	NUM
ftr-307	776	2	.	.	PUNCT
ftr-307	777	1	this	this	DET
ftr-307	777	2	section	section	NOUN
ftr-307	777	3	utilizes	utilize	VERB
ftr-307	777	4	research	research	NOUN
ftr-307	777	5	done	do	VERB
ftr-307	777	6	in	in	ADP
ftr-307	777	7	the	the	DET
ftr-307	777	8	field	field	NOUN
ftr-307	777	9	of	of	ADP
ftr-307	777	10	tort	tort	NOUN
ftr-307	777	11	reform	reform	NOUN
ftr-307	777	12	.	.	PUNCT
ftr-307	778	1	as	as	SCONJ
ftr-307	778	2	noted	note	VERB
ftr-307	778	3	above	above	ADV
ftr-307	778	4	,	,	PUNCT
ftr-307	778	5	section	section	NOUN
ftr-307	778	6	104(a)(2	104(a)(2	NUM
ftr-307	778	7	)	)	PUNCT
ftr-307	778	8	is	be	AUX
ftr-307	778	9	no	no	ADV
ftr-307	778	10	longer	long	ADV
ftr-307	778	11	explicitly	explicitly	ADV
ftr-307	778	12	tied	tie	VERB
ftr-307	778	13	to	to	ADP
ftr-307	778	14	the	the	DET
ftr-307	778	15	presence	presence	NOUN
ftr-307	778	16	of	of	ADP
ftr-307	778	17	a	a	DET
ftr-307	778	18	tort	tort	NOUN
ftr-307	778	19	;	;	PUNCT
ftr-307	778	20	nonetheless	nonetheless	ADV
ftr-307	778	21	,	,	PUNCT
ftr-307	778	22	section	section	NOUN
ftr-307	778	23	104(a)(2	104(a)(2	NUM
ftr-307	778	24	)	)	PUNCT
ftr-307	778	25	applies	apply	VERB
ftr-307	778	26	principally	principally	ADV
ftr-307	778	27	in	in	ADP
ftr-307	778	28	the	the	DET
ftr-307	778	29	tort	tort	NOUN
ftr-307	778	30	context	context	NOUN
ftr-307	778	31	.	.	PUNCT
ftr-307	779	1	see	see	VERB
ftr-307	779	2	supra	supra	PROPN
ftr-307	779	3	notes	note	NOUN
ftr-307	779	4	23–26	23–26	NUM
ftr-307	779	5	and	and	CCONJ
ftr-307	779	6	accompanying	accompany	VERB
ftr-307	779	7	text	text	NOUN
ftr-307	779	8	.	.	PUNCT
ftr-307	780	1	further	far	ADV
ftr-307	780	2	,	,	PUNCT
ftr-307	780	3	it	it	PRON
ftr-307	780	4	is	be	AUX
ftr-307	780	5	possible	possible	ADJ
ftr-307	780	6	that	that	SCONJ
ftr-307	780	7	the	the	DET
ftr-307	780	8	relevant	relevant	ADJ
ftr-307	780	9	trends	trend	NOUN
ftr-307	780	10	the	the	DET
ftr-307	780	11	tort	tort	NOUN
ftr-307	780	12	reform	reform	NOUN
ftr-307	780	13	studies	study	NOUN
ftr-307	780	14	have	have	AUX
ftr-307	780	15	revealed	reveal	VERB
ftr-307	780	16	of	of	ADP
ftr-307	780	17	women	woman	NOUN
ftr-307	780	18	recovering	recover	VERB
ftr-307	780	19	more	more	ADJ
ftr-307	780	20	for	for	ADP
ftr-307	780	21	nonphysical	nonphysical	ADJ
ftr-307	780	22	harms	harm	NOUN
ftr-307	780	23	(	(	PUNCT
ftr-307	780	24	which	which	PRON
ftr-307	780	25	are	be	AUX
ftr-307	780	26	taxable	taxable	ADJ
ftr-307	780	27	)	)	PUNCT
ftr-307	780	28	than	than	ADP
ftr-307	780	29	physical	physical	ADJ
ftr-307	780	30	harms	harm	NOUN
ftr-307	780	31	(	(	PUNCT
ftr-307	780	32	nontaxable	nontaxable	ADJ
ftr-307	780	33	)	)	PUNCT
ftr-307	780	34	are	be	AUX
ftr-307	780	35	not	not	PART
ftr-307	780	36	exclusive	exclusive	ADJ
ftr-307	780	37	to	to	PART
ftr-307	780	38	tort	tort	VERB
ftr-307	780	39	actions	action	NOUN
ftr-307	780	40	.	.	PUNCT
ftr-307	781	1	for	for	ADP
ftr-307	781	2	example	example	NOUN
ftr-307	781	3	,	,	PUNCT
ftr-307	781	4	scholars	scholar	NOUN
ftr-307	781	5	have	have	AUX
ftr-307	781	6	also	also	ADV
ftr-307	781	7	found	find	VERB
ftr-307	781	8	evidence	evidence	NOUN
ftr-307	781	9	of	of	ADP
ftr-307	781	10	gendered	gendere	VERB
ftr-307	781	11	disparities	disparity	NOUN
ftr-307	781	12	in	in	ADP
ftr-307	781	13	employment	employment	NOUN
ftr-307	781	14	discrimination	discrimination	NOUN
ftr-307	781	15	actions	action	NOUN
ftr-307	781	16	.	.	PUNCT
ftr-307	782	1	see	see	VERB
ftr-307	782	2	infra	infra	NOUN
ftr-307	782	3	note	note	VERB
ftr-307	782	4	145	145	NUM
ftr-307	782	5	.	.	PUNCT
ftr-307	783	1	143	143	NUM
ftr-307	783	2	.	.	PUNCT
ftr-307	784	1	in	in	ADP
ftr-307	784	2	the	the	DET
ftr-307	784	3	group	group	NOUN
ftr-307	784	4	of	of	ADP
ftr-307	784	5	california	california	PROPN
ftr-307	784	6	cases	case	NOUN
ftr-307	784	7	finley	finley	ADV
ftr-307	784	8	studied	study	VERB
ftr-307	784	9	,	,	PUNCT
ftr-307	784	10	an	an	DET
ftr-307	784	11	eye	eye	NOUN
ftr-307	784	12	-	-	PUNCT
ftr-307	784	13	popping	pop	VERB
ftr-307	784	14	76.35	76.35	NUM
ftr-307	784	15	percent	percent	NOUN
ftr-307	784	16	of	of	ADP
ftr-307	784	17	the	the	DET
ftr-307	784	18	damages	damage	NOUN
ftr-307	784	19	women	woman	NOUN
ftr-307	784	20	recovered	recover	VERB
ftr-307	784	21	were	be	AUX
ftr-307	784	22	attributable	attributable	ADJ
ftr-307	784	23	to	to	ADP
ftr-307	784	24	noneconomic	noneconomic	ADJ
ftr-307	784	25	damages	damage	NOUN
ftr-307	784	26	.	.	PUNCT
ftr-307	785	1	finley	finley	PROPN
ftr-307	785	2	,	,	PUNCT
ftr-307	785	3	hidden	hidden	ADJ
ftr-307	785	4	victims	victim	NOUN
ftr-307	785	5	,	,	PUNCT
ftr-307	785	6	supra	supra	PROPN
ftr-307	785	7	note	note	NOUN
ftr-307	785	8	140	140	NUM
ftr-307	785	9	,	,	PUNCT
ftr-307	785	10	at	at	ADP
ftr-307	785	11	1285	1285	NUM
ftr-307	785	12	.	.	PUNCT
ftr-307	786	1	to	to	PART
ftr-307	786	2	take	take	VERB
ftr-307	786	3	another	another	DET
ftr-307	786	4	example	example	NOUN
ftr-307	786	5	,	,	PUNCT
ftr-307	786	6	in	in	ADP
ftr-307	786	7	the	the	DET
ftr-307	786	8	eighty	eighty	NUM
ftr-307	786	9	-	-	PUNCT
ftr-307	786	10	eight	eight	NUM
ftr-307	786	11	cases	case	NOUN
ftr-307	786	12	finley	finley	ADV
ftr-307	786	13	collected	collect	VERB
ftr-307	786	14	from	from	ADP
ftr-307	786	15	maryland	maryland	PROPN
ftr-307	786	16	,	,	PUNCT
ftr-307	786	17	the	the	DET
ftr-307	786	18	average	average	ADJ
ftr-307	786	19	noneconomic	noneconomic	ADJ
ftr-307	786	20	award	award	NOUN
ftr-307	786	21	to	to	ADP
ftr-307	786	22	women	woman	NOUN
ftr-307	786	23	was	be	AUX
ftr-307	786	24	$	$	SYM
ftr-307	786	25	714,881	714,881	NUM
ftr-307	786	26	,	,	PUNCT
ftr-307	786	27	while	while	SCONJ
ftr-307	786	28	the	the	DET
ftr-307	786	29	average	average	ADJ
ftr-307	786	30	noneconomic	noneconomic	ADJ
ftr-307	786	31	award	award	NOUN
ftr-307	786	32	to	to	ADP
ftr-307	786	33	men	man	NOUN
ftr-307	786	34	was	be	AUX
ftr-307	786	35	$	$	SYM
ftr-307	786	36	495,457	495,457	NUM
ftr-307	786	37	.	.	PUNCT
ftr-307	787	1	i	i	PRON
ftr-307	787	2	d.	d.	PROPN
ftr-307	787	3	at	at	ADP
ftr-307	787	4	1307	1307	NUM
ftr-307	787	5	.	.	PUNCT
ftr-307	788	1	when	when	SCONJ
ftr-307	788	2	further	far	ADV
ftr-307	788	3	broken	break	VERB
ftr-307	788	4	down	down	ADP
ftr-307	788	5	into	into	ADP
ftr-307	788	6	medical	medical	ADJ
ftr-307	788	7	malpractice	malpractice	NOUN
ftr-307	788	8	and	and	CCONJ
ftr-307	788	9	automobile	automobile	NOUN
ftr-307	788	10	cases	case	NOUN
ftr-307	788	11	,	,	PUNCT
ftr-307	788	12	the	the	DET
ftr-307	788	13	trend	trend	NOUN
ftr-307	788	14	held	hold	VERB
ftr-307	788	15	:	:	PUNCT
ftr-307	788	16	in	in	ADP
ftr-307	788	17	medical	medical	ADJ
ftr-307	788	18	malpractice	malpractice	NOUN
ftr-307	788	19	cases	case	NOUN
ftr-307	788	20	,	,	PUNCT
ftr-307	788	21	women	woman	NOUN
ftr-307	788	22	’s	’s	PART
ftr-307	788	23	noneconomic	noneconomic	ADJ
ftr-307	788	24	damages	damage	NOUN
ftr-307	788	25	averaged	average	VERB
ftr-307	788	26	$	$	SYM
ftr-307	788	27	839,341	839,341	NUM
ftr-307	788	28	and	and	CCONJ
ftr-307	788	29	men	man	NOUN
ftr-307	788	30	’s	’s	PART
ftr-307	788	31	awards	award	NOUN
ftr-307	788	32	averaged	average	VERB
ftr-307	788	33	$	$	SYM
ftr-307	788	34	544,429	544,429	NUM
ftr-307	788	35	;	;	PUNCT
ftr-307	788	36	in	in	ADP
ftr-307	788	37	auto	auto	NOUN
ftr-307	788	38	cases	case	NOUN
ftr-307	788	39	,	,	PUNCT
ftr-307	788	40	noneconomic	noneconomic	ADJ
ftr-307	788	41	awards	award	NOUN
ftr-307	788	42	to	to	ADP
ftr-307	788	43	women	woman	NOUN
ftr-307	788	44	totaled	total	VERB
ftr-307	788	45	$	$	SYM
ftr-307	788	46	669,474	669,474	NUM
ftr-307	788	47	,	,	PUNCT
ftr-307	788	48	while	while	SCONJ
ftr-307	788	49	men	man	NOUN
ftr-307	788	50	’s	’	VERB
ftr-307	788	51	averaged	average	VERB
ftr-307	788	52	$	$	SYM
ftr-307	788	53	450,354	450,354	NUM
ftr-307	788	54	.	.	PUNCT
ftr-307	789	1	i	i	PRON
ftr-307	789	2	d.	d.	PROPN
ftr-307	789	3	at	at	ADP
ftr-307	789	4	1308	1308	NUM
ftr-307	789	5	.	.	PUNCT
ftr-307	790	1	the	the	DET
ftr-307	790	2	work	work	NOUN
ftr-307	790	3	of	of	ADP
ftr-307	790	4	other	other	ADJ
ftr-307	790	5	scholars	scholar	NOUN
ftr-307	790	6	shows	show	VERB
ftr-307	790	7	similar	similar	ADJ
ftr-307	790	8	results	result	NOUN
ftr-307	790	9	.	.	PUNCT
ftr-307	791	1	e.g.	e.g.	ADV
ftr-307	791	2	,	,	PUNCT
ftr-307	791	3	thomas	thomas	PROPN
ftr-307	791	4	koenig	koenig	PROPN
ftr-307	791	5	&	&	CCONJ
ftr-307	791	6	michael	michael	PROPN
ftr-307	791	7	rustad	rustad	PROPN
ftr-307	791	8	,	,	PUNCT
ftr-307	791	9	his	his	PRON
ftr-307	791	10	and	and	CCONJ
ftr-307	791	11	her	her	PRON
ftr-307	791	12	tort	tort	NOUN
ftr-307	791	13	reform	reform	NOUN
ftr-307	791	14	:	:	PUNCT
ftr-307	791	15	gender	gender	NOUN
ftr-307	791	16	injustice	injustice	NOUN
ftr-307	791	17	in	in	ADP
ftr-307	791	18	disguise	disguise	NOUN
ftr-307	791	19	,	,	PUNCT
ftr-307	791	20	70	70	NUM
ftr-307	791	21	wash	wash	NOUN
ftr-307	791	22	.	.	PUNCT
ftr-307	791	23	l.	l.	PROPN
ftr-307	791	24	rev	rev	PROPN
ftr-307	791	25	.	.	PROPN
ftr-307	791	26	1	1	NUM
ftr-307	791	27	(	(	PUNCT
ftr-307	791	28	1995	1995	NUM
ftr-307	791	29	)	)	PUNCT
ftr-307	792	1	[	[	X
ftr-307	792	2	hereinafter	hereinafter	NOUN
ftr-307	792	3	koenig	koenig	PROPN
ftr-307	792	4	&	&	CCONJ
ftr-307	792	5	rustad	rustad	PROPN
ftr-307	792	6	,	,	PUNCT
ftr-307	792	7	gender	gender	NOUN
ftr-307	792	8	injustice	injustice	NOUN
ftr-307	792	9	]	]	PUNCT
ftr-307	792	10	(	(	PUNCT
ftr-307	792	11	noting	note	VERB
ftr-307	792	12	that	that	SCONJ
ftr-307	792	13	in	in	ADP
ftr-307	792	14	the	the	DET
ftr-307	792	15	context	context	NOUN
ftr-307	792	16	of	of	ADP
ftr-307	792	17	medical	medical	ADJ
ftr-307	792	18	malpractice	malpractice	NOUN
ftr-307	792	19	,	,	PUNCT
ftr-307	792	20	punitive	punitive	ADJ
ftr-307	792	21	damages	damage	NOUN
ftr-307	792	22	are	be	AUX
ftr-307	792	23	more	more	ADV
ftr-307	792	24	often	often	ADV
ftr-307	792	25	awarded	award	VERB
ftr-307	792	26	to	to	ADP
ftr-307	792	27	women	woman	NOUN
ftr-307	792	28	,	,	PUNCT
ftr-307	792	29	and	and	CCONJ
ftr-307	792	30	make	make	VERB
ftr-307	792	31	up	up	ADP
ftr-307	792	32	a	a	DET
ftr-307	792	33	higher	high	ADJ
ftr-307	792	34	percentage	percentage	NOUN
ftr-307	792	35	of	of	ADP
ftr-307	792	36	women	woman	NOUN
ftr-307	792	37	’s	’s	PART
ftr-307	792	38	awards	award	NOUN
ftr-307	792	39	)	)	PUNCT
ftr-307	792	40	.	.	PUNCT
ftr-307	793	1	recall	recall	VERB
ftr-307	793	2	that	that	SCONJ
ftr-307	793	3	punitive	punitive	ADJ
ftr-307	793	4	damages	damage	NOUN
ftr-307	793	5	are	be	AUX
ftr-307	793	6	taxable	taxable	ADJ
ftr-307	793	7	even	even	ADV
ftr-307	793	8	if	if	SCONJ
ftr-307	793	9	the	the	DET
ftr-307	793	10	underlying	underlying	ADJ
ftr-307	793	11	action	action	NOUN
ftr-307	793	12	is	be	AUX
ftr-307	793	13	for	for	ADP
ftr-307	793	14	physical	physical	ADJ
ftr-307	793	15	injury	injury	NOUN
ftr-307	793	16	.	.	PUNCT
ftr-307	794	1	i.r.c	i.r.c	NOUN
ftr-307	794	2	.	.	PUNCT
ftr-307	795	1	§	§	PROPN
ftr-307	795	2	104(a)(2	104(a)(2	NUM
ftr-307	795	3	)	)	PUNCT
ftr-307	795	4	;	;	PUNCT
ftr-307	795	5	see	see	VERB
ftr-307	795	6	supra	supra	PROPN
ftr-307	795	7	note	note	PROPN
ftr-307	795	8	27	27	NUM
ftr-307	795	9	and	and	CCONJ
ftr-307	795	10	accompanying	accompany	VERB
ftr-307	795	11	text	text	NOUN
ftr-307	795	12	.	.	PUNCT
ftr-307	796	1	144	144	NUM
ftr-307	796	2	.	.	PUNCT
ftr-307	797	1	because	because	SCONJ
ftr-307	797	2	finley	finley	PROPN
ftr-307	797	3	examines	examine	VERB
ftr-307	797	4	primarily	primarily	ADV
ftr-307	797	5	medical	medical	ADJ
ftr-307	797	6	malpractice	malpractice	NOUN
ftr-307	797	7	awards	award	NOUN
ftr-307	797	8	,	,	PUNCT
ftr-307	797	9	some	some	PRON
ftr-307	797	10	of	of	ADP
ftr-307	797	11	these	these	DET
ftr-307	797	12	awards	award	NOUN
ftr-307	797	13	nonetheless	nonetheless	ADV
ftr-307	797	14	qualify	qualify	VERB
ftr-307	797	15	for	for	ADP
ftr-307	797	16	the	the	DET
ftr-307	797	17	section	section	NOUN
ftr-307	797	18	104(a)(2	104(a)(2	NUM
ftr-307	797	19	)	)	PUNCT
ftr-307	797	20	exclusion	exclusion	NOUN
ftr-307	797	21	because	because	SCONJ
ftr-307	797	22	the	the	DET
ftr-307	797	23	underlying	underlie	VERB
ftr-307	797	24	medical	medical	ADJ
ftr-307	797	25	malpractice	malpractice	NOUN
ftr-307	797	26	satisfies	satisfy	VERB
ftr-307	797	27	the	the	DET
ftr-307	797	28	“	"	PUNCT
ftr-307	797	29	physical	physical	ADJ
ftr-307	797	30	injury	injury	NOUN
ftr-307	797	31	”	"	PUNCT
ftr-307	797	32	requirement	requirement	NOUN
ftr-307	797	33	,	,	PUNCT
ftr-307	797	34	and	and	CCONJ
ftr-307	797	35	therefore	therefore	ADV
ftr-307	797	36	the	the	DET
ftr-307	797	37	broad	broad	ADJ
ftr-307	797	38	exclusion	exclusion	NOUN
ftr-307	797	39	applies	apply	VERB
ftr-307	797	40	.	.	PUNCT
ftr-307	798	1	see	see	VERB
ftr-307	798	2	also	also	ADV
ftr-307	798	3	koenig	koenig	PROPN
ftr-307	798	4	&	&	CCONJ
ftr-307	798	5	rustad	rustad	PROPN
ftr-307	798	6	,	,	PUNCT
ftr-307	798	7	gender	gender	NOUN
ftr-307	798	8	injustice	injustice	NOUN
ftr-307	798	9	,	,	PUNCT
ftr-307	798	10	supra	supra	PROPN
ftr-307	798	11	note	note	PROPN
ftr-307	798	12	143	143	NUM
ftr-307	798	13	,	,	PUNCT
ftr-307	798	14	at	at	ADP
ftr-307	798	15	1	1	NUM
ftr-307	798	16	(	(	PUNCT
ftr-307	798	17	finding	find	VERB
ftr-307	798	18	that	that	SCONJ
ftr-307	798	19	“	"	PUNCT
ftr-307	798	20	proposed	propose	VERB
ftr-307	798	21	restrictions	restriction	NOUN
ftr-307	798	22	on	on	ADP
ftr-307	798	23	non	non	ADJ
ftr-307	798	24	-	-	ADJ
ftr-307	798	25	economic	economic	ADJ
ftr-307	798	26	damages	damage	NOUN
ftr-307	798	27	and	and	CCONJ
ftr-307	798	28	the	the	DET
ftr-307	798	29	food	food	NOUN
ftr-307	798	30	and	and	CCONJ
ftr-307	798	31	drug	drug	PROPN
ftr-307	798	32	administration	administration	PROPN
ftr-307	798	33	defense	defense	NOUN
ftr-307	798	34	to	to	ADP
ftr-307	798	35	punitive	punitive	ADJ
ftr-307	798	36	damages	damage	NOUN
ftr-307	798	37	will	will	AUX
ftr-307	798	38	have	have	VERB
ftr-307	798	39	a	a	DET
ftr-307	798	40	disparate	disparate	ADJ
ftr-307	798	41	impact	impact	NOUN
ftr-307	798	42	on	on	ADP
ftr-307	798	43	women	woman	NOUN
ftr-307	798	44	’s	’s	PART
ftr-307	798	45	mass	mass	PROPN
ftr-307	798	46	tort	tort	NOUN
ftr-307	798	47	remedies	remedy	NOUN
ftr-307	798	48	”	"	PUNCT
ftr-307	798	49	because	because	SCONJ
ftr-307	798	50	of	of	ADP
ftr-307	798	51	the	the	DET
ftr-307	798	52	gendered	gendere	VERB
ftr-307	798	53	nature	nature	NOUN
ftr-307	798	54	of	of	ADP
ftr-307	798	55	damages	damage	NOUN
ftr-307	798	56	awards	award	NOUN
ftr-307	798	57	)	)	PUNCT
ftr-307	798	58	.	.	PUNCT
ftr-307	799	1	104	104	NUM
ftr-307	799	2	florida	florida	PROPN
ftr-307	799	3	tax	tax	NOUN
ftr-307	799	4	review	review	NOUN
ftr-307	799	5	[	[	X
ftr-307	799	6	vol	vol	NOUN
ftr-307	799	7	.	.	PUNCT
ftr-307	800	1	14:3	14:3	NUM
ftr-307	800	2	example	example	NOUN
ftr-307	800	3	,	,	PUNCT
ftr-307	800	4	has	have	AUX
ftr-307	800	5	examined	examine	VERB
ftr-307	800	6	tort	tort	NOUN
ftr-307	800	7	reform	reform	NOUN
ftr-307	800	8	,	,	PUNCT
ftr-307	800	9	and	and	CCONJ
ftr-307	800	10	she	she	PRON
ftr-307	800	11	found	find	VERB
ftr-307	800	12	not	not	PART
ftr-307	800	13	only	only	ADV
ftr-307	800	14	that	that	SCONJ
ftr-307	800	15	tort	tort	NOUN
ftr-307	800	16	reform	reform	NOUN
ftr-307	800	17	disproportionately	disproportionately	ADV
ftr-307	800	18	reduces	reduce	VERB
ftr-307	800	19	women	woman	NOUN
ftr-307	800	20	’s	’s	PART
ftr-307	800	21	overall	overall	ADJ
ftr-307	800	22	tort	tort	NOUN
ftr-307	800	23	judgments	judgment	NOUN
ftr-307	800	24	,	,	PUNCT
ftr-307	800	25	but	but	CCONJ
ftr-307	800	26	distressingly	distressingly	ADV
ftr-307	800	27	,	,	PUNCT
ftr-307	800	28	that	that	SCONJ
ftr-307	800	29	the	the	DET
ftr-307	800	30	reforms	reform	NOUN
ftr-307	800	31	are	be	AUX
ftr-307	800	32	associated	associate	VERB
ftr-307	800	33	with	with	ADP
ftr-307	800	34	increases	increase	NOUN
ftr-307	800	35	in	in	ADP
ftr-307	800	36	women	woman	NOUN
ftr-307	800	37	’s	’s	PART
ftr-307	800	38	death	death	NOUN
ftr-307	800	39	rates.145	rates.145	VERB
ftr-307	800	40	the	the	DET
ftr-307	800	41	reforms	reform	NOUN
ftr-307	800	42	envisioned	envision	VERB
ftr-307	800	43	by	by	ADP
ftr-307	800	44	nta	nta	PROPN
ftr-307	800	45	and	and	CCONJ
ftr-307	800	46	aba	aba	PROPN
ftr-307	800	47	seem	seem	VERB
ftr-307	800	48	to	to	PART
ftr-307	800	49	be	be	AUX
ftr-307	800	50	driven	drive	VERB
ftr-307	800	51	in	in	ADP
ftr-307	800	52	part	part	NOUN
ftr-307	800	53	by	by	ADP
ftr-307	800	54	a	a	DET
ftr-307	800	55	focus	focus	NOUN
ftr-307	800	56	on	on	ADP
ftr-307	800	57	victims	victim	NOUN
ftr-307	800	58	of	of	ADP
ftr-307	800	59	employment	employment	NOUN
ftr-307	800	60	and	and	CCONJ
ftr-307	800	61	other	other	ADJ
ftr-307	800	62	forms	form	NOUN
ftr-307	800	63	of	of	ADP
ftr-307	800	64	discrimination	discrimination	NOUN
ftr-307	800	65	,	,	PUNCT
ftr-307	800	66	and	and	CCONJ
ftr-307	800	67	not	not	PART
ftr-307	800	68	just	just	ADV
ftr-307	800	69	tort	tort	VERB
ftr-307	800	70	victims.146	victims.146	NOUN
ftr-307	800	71	just	just	ADV
ftr-307	800	72	like	like	INTJ
ftr-307	800	73	in	in	ADP
ftr-307	800	74	the	the	DET
ftr-307	800	75	more	more	ADV
ftr-307	800	76	traditional	traditional	ADJ
ftr-307	800	77	tort	tort	NOUN
ftr-307	800	78	context	context	NOUN
ftr-307	800	79	,	,	PUNCT
ftr-307	800	80	however	however	ADV
ftr-307	800	81	,	,	PUNCT
ftr-307	800	82	the	the	DET
ftr-307	800	83	limited	limited	ADJ
ftr-307	800	84	available	available	ADJ
ftr-307	800	85	empirical	empirical	ADJ
ftr-307	800	86	data	datum	NOUN
ftr-307	800	87	suggest	suggest	VERB
ftr-307	800	88	that	that	SCONJ
ftr-307	800	89	in	in	ADP
ftr-307	800	90	cases	case	NOUN
ftr-307	800	91	of	of	ADP
ftr-307	800	92	employment	employment	NOUN
ftr-307	800	93	discrimination	discrimination	NOUN
ftr-307	800	94	,	,	PUNCT
ftr-307	800	95	there	there	PRON
ftr-307	800	96	is	be	VERB
ftr-307	800	97	a	a	DET
ftr-307	800	98	gendered	gendere	VERB
ftr-307	800	99	component	component	NOUN
ftr-307	800	100	to	to	ADP
ftr-307	800	101	recovery.147	recovery.147	PROPN
ftr-307	800	102	one	one	NUM
ftr-307	800	103	scholar	scholar	NOUN
ftr-307	800	104	who	who	PRON
ftr-307	800	105	studied	study	VERB
ftr-307	800	106	a	a	DET
ftr-307	800	107	large	large	ADJ
ftr-307	800	108	sample	sample	NOUN
ftr-307	800	109	of	of	ADP
ftr-307	800	110	california	california	PROPN
ftr-307	800	111	verdicts	verdict	NOUN
ftr-307	800	112	concluded	conclude	VERB
ftr-307	800	113	that	that	SCONJ
ftr-307	800	114	“	"	PUNCT
ftr-307	800	115	[	[	X
ftr-307	800	116	t]he	t]he	ADV
ftr-307	800	117	most	most	ADV
ftr-307	800	118	significant	significant	ADJ
ftr-307	800	119	finding	finding	NOUN
ftr-307	800	120	is	be	AUX
ftr-307	800	121	that	that	SCONJ
ftr-307	800	122	women	woman	NOUN
ftr-307	800	123	and	and	CCONJ
ftr-307	800	124	minorities	minority	NOUN
ftr-307	800	125	are	be	AUX
ftr-307	800	126	substantially	substantially	ADV
ftr-307	800	127	disadvantaged	disadvantage	VERB
ftr-307	800	128	in	in	ADP
ftr-307	800	129	bringing	bring	VERB
ftr-307	800	130	certain	certain	ADJ
ftr-307	800	131	kinds	kind	NOUN
ftr-307	800	132	of	of	ADP
ftr-307	800	133	employment	employment	NOUN
ftr-307	800	134	discrimination	discrimination	NOUN
ftr-307	800	135	claims	claim	NOUN
ftr-307	800	136	,	,	PUNCT
ftr-307	800	137	as	as	SCONJ
ftr-307	800	138	compared	compare	VERB
ftr-307	800	139	with	with	ADP
ftr-307	800	140	the	the	DET
ftr-307	800	141	success	success	NOUN
ftr-307	800	142	rates	rate	NOUN
ftr-307	800	143	of	of	ADP
ftr-307	800	144	all	all	DET
ftr-307	800	145	plaintiffs	plaintiff	NOUN
ftr-307	800	146	in	in	ADP
ftr-307	800	147	all	all	DET
ftr-307	800	148	employment	employment	NOUN
ftr-307	800	149	law	law	NOUN
ftr-307	800	150	jury	jury	NOUN
ftr-307	800	151	trials	trial	NOUN
ftr-307	800	152	.	.	PUNCT
ftr-307	801	1	”148	”148	NOUN
ftr-307	801	2	this	this	DET
ftr-307	801	3	conclusion	conclusion	NOUN
ftr-307	801	4	suggests	suggest	VERB
ftr-307	801	5	that	that	SCONJ
ftr-307	801	6	the	the	DET
ftr-307	801	7	gendered	gendere	VERB
ftr-307	801	8	nature	nature	NOUN
ftr-307	801	9	of	of	ADP
ftr-307	801	10	recoveries	recovery	NOUN
ftr-307	801	11	ought	ought	AUX
ftr-307	801	12	to	to	PART
ftr-307	801	13	be	be	AUX
ftr-307	801	14	considered	consider	VERB
ftr-307	801	15	when	when	SCONJ
ftr-307	801	16	contemplating	contemplate	VERB
ftr-307	801	17	a	a	DET
ftr-307	801	18	reform	reform	NOUN
ftr-307	801	19	of	of	ADP
ftr-307	801	20	the	the	DET
ftr-307	801	21	tax	tax	NOUN
ftr-307	801	22	treatment	treatment	NOUN
ftr-307	801	23	of	of	ADP
ftr-307	801	24	those	those	DET
ftr-307	801	25	recoveries	recovery	NOUN
ftr-307	801	26	.	.	PUNCT
ftr-307	802	1	based	base	VERB
ftr-307	802	2	on	on	ADP
ftr-307	802	3	this	this	DET
ftr-307	802	4	data	data	NOUN
ftr-307	802	5	,	,	PUNCT
ftr-307	802	6	exempting	exempt	VERB
ftr-307	802	7	monies	monie	NOUN
ftr-307	802	8	received	receive	VERB
ftr-307	802	9	by	by	ADP
ftr-307	802	10	victims	victim	NOUN
ftr-307	802	11	of	of	ADP
ftr-307	802	12	employment	employment	NOUN
ftr-307	802	13	discrimination	discrimination	NOUN
ftr-307	802	14	will	will	AUX
ftr-307	802	15	benefit	benefit	VERB
ftr-307	802	16	men	man	NOUN
ftr-307	802	17	more	more	ADJ
ftr-307	802	18	than	than	ADP
ftr-307	802	19	women	woman	NOUN
ftr-307	802	20	.	.	PUNCT
ftr-307	803	1	if	if	SCONJ
ftr-307	803	2	that	that	PRON
ftr-307	803	3	is	be	AUX
ftr-307	803	4	the	the	DET
ftr-307	803	5	case	case	NOUN
ftr-307	803	6	,	,	PUNCT
ftr-307	803	7	the	the	DET
ftr-307	803	8	gendered	gendere	VERB
ftr-307	803	9	nature	nature	NOUN
ftr-307	803	10	of	of	ADP
ftr-307	803	11	the	the	DET
ftr-307	803	12	current	current	ADJ
ftr-307	803	13	tax	tax	NOUN
ftr-307	803	14	treatment	treatment	NOUN
ftr-307	803	15	of	of	ADP
ftr-307	803	16	damages	damage	NOUN
ftr-307	803	17	will	will	AUX
ftr-307	803	18	only	only	ADV
ftr-307	803	19	be	be	AUX
ftr-307	803	20	exacerbated	exacerbate	VERB
ftr-307	803	21	.	.	PUNCT
ftr-307	804	1	in	in	ADP
ftr-307	804	2	sum	sum	NOUN
ftr-307	804	3	,	,	PUNCT
ftr-307	804	4	reform	reform	NOUN
ftr-307	804	5	of	of	ADP
ftr-307	804	6	section	section	NOUN
ftr-307	804	7	104(a)(2	104(a)(2	NUM
ftr-307	804	8	)	)	PUNCT
ftr-307	804	9	is	be	AUX
ftr-307	804	10	appropriate	appropriate	ADJ
ftr-307	804	11	because	because	SCONJ
ftr-307	804	12	in	in	ADP
ftr-307	804	13	its	its	PRON
ftr-307	804	14	current	current	ADJ
ftr-307	804	15	form	form	NOUN
ftr-307	804	16	,	,	PUNCT
ftr-307	804	17	the	the	DET
ftr-307	804	18	preference	preference	NOUN
ftr-307	804	19	of	of	ADP
ftr-307	804	20	awards	award	NOUN
ftr-307	804	21	for	for	ADP
ftr-307	804	22	physical	physical	ADJ
ftr-307	804	23	injury	injury	NOUN
ftr-307	804	24	imports	import	NOUN
ftr-307	804	25	into	into	ADP
ftr-307	804	26	tax	tax	NOUN
ftr-307	804	27	law	law	NOUN
ftr-307	804	28	the	the	DET
ftr-307	804	29	longstanding	longstanding	ADJ
ftr-307	804	30	and	and	CCONJ
ftr-307	804	31	well	well	ADV
ftr-307	804	32	-	-	PUNCT
ftr-307	804	33	documented	document	VERB
ftr-307	804	34	gender	gender	NOUN
ftr-307	804	35	bias	bias	NOUN
ftr-307	804	36	in	in	ADP
ftr-307	804	37	our	our	PRON
ftr-307	804	38	tort	tort	NOUN
ftr-307	804	39	system.149	system.149	ADP
ftr-307	804	40	the	the	DET
ftr-307	804	41	exclusion	exclusion	NOUN
ftr-307	804	42	of	of	ADP
ftr-307	804	43	awards	award	NOUN
ftr-307	804	44	for	for	ADP
ftr-307	804	45	physical	physical	ADJ
ftr-307	804	46	,	,	PUNCT
ftr-307	804	47	but	but	CCONJ
ftr-307	804	48	not	not	PART
ftr-307	804	49	emotional	emotional	ADJ
ftr-307	804	50	damages	damage	NOUN
ftr-307	804	51	disadvantages	disadvantage	VERB
ftr-307	804	52	women	woman	NOUN
ftr-307	804	53	in	in	ADP
ftr-307	804	54	two	two	NUM
ftr-307	804	55	ways	way	NOUN
ftr-307	804	56	:	:	PUNCT
ftr-307	804	57	first	first	ADV
ftr-307	804	58	(	(	PUNCT
ftr-307	804	59	and	and	CCONJ
ftr-307	804	60	ignoring	ignore	VERB
ftr-307	804	61	“	"	PUNCT
ftr-307	804	62	types	type	NOUN
ftr-307	804	63	”	"	PUNCT
ftr-307	804	64	of	of	ADP
ftr-307	804	65	awards	award	NOUN
ftr-307	804	66	)	)	PUNCT
ftr-307	804	67	since	since	SCONJ
ftr-307	804	68	“	"	PUNCT
ftr-307	804	69	[	[	X
ftr-307	804	70	i]n	i]n	NOUN
ftr-307	804	71	the	the	DET
ftr-307	804	72	aggregate	aggregate	NOUN
ftr-307	804	73	,	,	PUNCT
ftr-307	804	74	women	woman	NOUN
ftr-307	804	75	’s	’s	PART
ftr-307	804	76	tort	tort	NOUN
ftr-307	804	77	damage	damage	NOUN
ftr-307	804	78	awards	award	NOUN
ftr-307	804	79	are	be	AUX
ftr-307	804	80	lower	low	ADJ
ftr-307	804	81	than	than	ADP
ftr-307	804	82	their	their	PRON
ftr-307	804	83	145	145	NUM
ftr-307	804	84	.	.	PUNCT
ftr-307	805	1	shepherd	shepherd	NOUN
ftr-307	805	2	,	,	PUNCT
ftr-307	805	3	winners	winner	NOUN
ftr-307	805	4	and	and	CCONJ
ftr-307	805	5	losers	loser	NOUN
ftr-307	805	6	,	,	PUNCT
ftr-307	805	7	supra	supra	PROPN
ftr-307	805	8	note	note	PROPN
ftr-307	805	9	140	140	NUM
ftr-307	805	10	,	,	PUNCT
ftr-307	805	11	at	at	ADP
ftr-307	805	12	908–09	908–09	NUM
ftr-307	805	13	;	;	PUNCT
ftr-307	805	14	see	see	VERB
ftr-307	805	15	also	also	ADV
ftr-307	805	16	lisa	lisa	PROPN
ftr-307	805	17	m.	m.	PROPN
ftr-307	805	18	ruda	ruda	PROPN
ftr-307	805	19	,	,	PUNCT
ftr-307	805	20	caps	cap	NOUN
ftr-307	805	21	on	on	ADP
ftr-307	805	22	noneconomic	noneconomic	ADJ
ftr-307	805	23	damages	damage	NOUN
ftr-307	805	24	and	and	CCONJ
ftr-307	805	25	the	the	DET
ftr-307	805	26	female	female	ADJ
ftr-307	805	27	plaintiff	plaintiff	NOUN
ftr-307	805	28	:	:	PUNCT
ftr-307	805	29	heeding	heed	VERB
ftr-307	805	30	the	the	DET
ftr-307	805	31	warning	warning	NOUN
ftr-307	805	32	signs	sign	NOUN
ftr-307	805	33	,	,	PUNCT
ftr-307	805	34	44	44	NUM
ftr-307	805	35	case	case	NOUN
ftr-307	805	36	w.	w.	NOUN
ftr-307	805	37	res	res	PROPN
ftr-307	805	38	.	.	PUNCT
ftr-307	806	1	l.	l.	PROPN
ftr-307	806	2	rev	rev	PROPN
ftr-307	806	3	.	.	PROPN
ftr-307	806	4	197	197	NUM
ftr-307	806	5	,	,	PUNCT
ftr-307	806	6	231	231	NUM
ftr-307	806	7	(	(	PUNCT
ftr-307	806	8	1993	1993	NUM
ftr-307	806	9	)	)	PUNCT
ftr-307	806	10	(	(	PUNCT
ftr-307	806	11	arguing	argue	VERB
ftr-307	806	12	in	in	ADP
ftr-307	806	13	the	the	DET
ftr-307	806	14	context	context	NOUN
ftr-307	806	15	of	of	ADP
ftr-307	806	16	tort	tort	NOUN
ftr-307	806	17	reform	reform	NOUN
ftr-307	806	18	that	that	SCONJ
ftr-307	806	19	“	"	PUNCT
ftr-307	806	20	[	[	X
ftr-307	806	21	t]he	t]he	X
ftr-307	806	22	impact	impact	NOUN
ftr-307	806	23	of	of	ADP
ftr-307	806	24	caps	cap	NOUN
ftr-307	806	25	on	on	ADP
ftr-307	806	26	noneconomic	noneconomic	ADJ
ftr-307	806	27	damages	damage	NOUN
ftr-307	806	28	will	will	AUX
ftr-307	806	29	impact	impact	VERB
ftr-307	806	30	women	woman	NOUN
ftr-307	806	31	disproportionately	disproportionately	ADV
ftr-307	806	32	since	since	SCONJ
ftr-307	806	33	women	woman	NOUN
ftr-307	806	34	currently	currently	ADV
ftr-307	806	35	are	be	AUX
ftr-307	806	36	awarded	award	VERB
ftr-307	806	37	lower	low	ADJ
ftr-307	806	38	overall	overall	ADJ
ftr-307	806	39	damages	damage	NOUN
ftr-307	806	40	in	in	ADP
ftr-307	806	41	comparison	comparison	NOUN
ftr-307	806	42	to	to	ADP
ftr-307	806	43	their	their	PRON
ftr-307	806	44	male	male	ADJ
ftr-307	806	45	counterparts	counterpart	NOUN
ftr-307	806	46	”	"	PUNCT
ftr-307	806	47	)	)	PUNCT
ftr-307	806	48	.	.	PUNCT
ftr-307	807	1	146	146	NUM
ftr-307	807	2	.	.	PUNCT
ftr-307	808	1	the	the	DET
ftr-307	808	2	aba	aba	PROPN
ftr-307	808	3	specifically	specifically	ADV
ftr-307	808	4	mentioned	mention	VERB
ftr-307	808	5	discrimination	discrimination	NOUN
ftr-307	808	6	victims	victim	NOUN
ftr-307	808	7	in	in	ADP
ftr-307	808	8	its	its	PRON
ftr-307	808	9	call	call	NOUN
ftr-307	808	10	for	for	ADP
ftr-307	808	11	reform	reform	NOUN
ftr-307	808	12	.	.	PUNCT
ftr-307	809	1	mcmillion	mcmillion	NOUN
ftr-307	809	2	,	,	PUNCT
ftr-307	809	3	rite	rite	NOUN
ftr-307	809	4	of	of	ADP
ftr-307	809	5	spring	spring	NOUN
ftr-307	809	6	,	,	PUNCT
ftr-307	809	7	supra	supra	PROPN
ftr-307	809	8	note	note	NOUN
ftr-307	809	9	5	5	NUM
ftr-307	809	10	,	,	PUNCT
ftr-307	809	11	at	at	ADP
ftr-307	809	12	65	65	NUM
ftr-307	809	13	(	(	PUNCT
ftr-307	809	14	specifically	specifically	ADV
ftr-307	809	15	mentioning	mention	VERB
ftr-307	809	16	victims	victim	NOUN
ftr-307	809	17	of	of	ADP
ftr-307	809	18	discrimination	discrimination	NOUN
ftr-307	809	19	in	in	ADP
ftr-307	809	20	describing	describe	VERB
ftr-307	809	21	the	the	DET
ftr-307	809	22	aba	aba	PROPN
ftr-307	809	23	position	position	NOUN
ftr-307	809	24	)	)	PUNCT
ftr-307	809	25	.	.	PUNCT
ftr-307	810	1	147	147	NUM
ftr-307	810	2	.	.	PUNCT
ftr-307	811	1	oppenheimer	oppenheimer	PROPN
ftr-307	811	2	,	,	PUNCT
ftr-307	811	3	verdicts	verdict	NOUN
ftr-307	811	4	matter	matter	VERB
ftr-307	811	5	,	,	PUNCT
ftr-307	811	6	supra	supra	PROPN
ftr-307	811	7	note	note	NOUN
ftr-307	811	8	9	9	NUM
ftr-307	811	9	,	,	PUNCT
ftr-307	811	10	at	at	ADP
ftr-307	811	11	514	514	NUM
ftr-307	811	12	.	.	PUNCT
ftr-307	812	1	see	see	VERB
ftr-307	812	2	also	also	ADV
ftr-307	812	3	charles	charles	PROPN
ftr-307	812	4	a.	a.	PROPN
ftr-307	812	5	brown	brown	PROPN
ftr-307	812	6	,	,	PUNCT
ftr-307	812	7	employment	employment	NOUN
ftr-307	812	8	discrimination	discrimination	NOUN
ftr-307	812	9	plaintiffs	plaintiff	NOUN
ftr-307	812	10	in	in	ADP
ftr-307	812	11	the	the	DET
ftr-307	812	12	district	district	NOUN
ftr-307	812	13	of	of	ADP
ftr-307	812	14	maryland	maryland	PROPN
ftr-307	812	15	,	,	PUNCT
ftr-307	812	16	96	96	NUM
ftr-307	812	17	cornell	cornell	PROPN
ftr-307	812	18	l.	l.	PROPN
ftr-307	812	19	rev	rev	PROPN
ftr-307	812	20	.	.	PROPN
ftr-307	812	21	1247	1247	NUM
ftr-307	812	22	,	,	PUNCT
ftr-307	812	23	1271	1271	NUM
ftr-307	812	24	(	(	PUNCT
ftr-307	812	25	2011	2011	NUM
ftr-307	812	26	)	)	PUNCT
ftr-307	812	27	(	(	PUNCT
ftr-307	812	28	noting	note	VERB
ftr-307	812	29	the	the	DET
ftr-307	812	30	limitation	limitation	NOUN
ftr-307	812	31	of	of	ADP
ftr-307	812	32	the	the	DET
ftr-307	812	33	empirical	empirical	ADJ
ftr-307	812	34	studies	study	NOUN
ftr-307	812	35	of	of	ADP
ftr-307	812	36	employment	employment	NOUN
ftr-307	812	37	discrimination	discrimination	NOUN
ftr-307	812	38	litigation	litigation	NOUN
ftr-307	812	39	,	,	PUNCT
ftr-307	812	40	which	which	PRON
ftr-307	812	41	usually	usually	ADV
ftr-307	812	42	do	do	AUX
ftr-307	812	43	not	not	PART
ftr-307	812	44	distinguish	distinguish	VERB
ftr-307	812	45	among	among	ADP
ftr-307	812	46	the	the	DET
ftr-307	812	47	types	type	NOUN
ftr-307	812	48	of	of	ADP
ftr-307	812	49	discrimination	discrimination	NOUN
ftr-307	812	50	alleged	allege	VERB
ftr-307	812	51	or	or	CCONJ
ftr-307	812	52	the	the	DET
ftr-307	812	53	types	type	NOUN
ftr-307	812	54	of	of	ADP
ftr-307	812	55	plaintiffs	plaintiff	NOUN
ftr-307	812	56	involved	involve	VERB
ftr-307	812	57	)	)	PUNCT
ftr-307	812	58	.	.	PUNCT
ftr-307	813	1	148	148	NUM
ftr-307	813	2	.	.	PUNCT
ftr-307	814	1	oppenheimer	oppenheimer	PROPN
ftr-307	814	2	,	,	PUNCT
ftr-307	814	3	verdicts	verdict	NOUN
ftr-307	814	4	matter	matter	VERB
ftr-307	814	5	,	,	PUNCT
ftr-307	814	6	supra	supra	PROPN
ftr-307	814	7	note	note	NOUN
ftr-307	814	8	9	9	NUM
ftr-307	814	9	,	,	PUNCT
ftr-307	814	10	at	at	ADP
ftr-307	814	11	514	514	NUM
ftr-307	814	12	.	.	NOUN
ftr-307	814	13	149	149	NUM
ftr-307	814	14	.	.	PUNCT
ftr-307	815	1	see	see	VERB
ftr-307	815	2	generally	generally	ADV
ftr-307	815	3	martha	martha	PROPN
ftr-307	815	4	chamallas	chamallas	PROPN
ftr-307	815	5	&	&	CCONJ
ftr-307	815	6	jennifer	jennifer	PROPN
ftr-307	815	7	b.	b.	PROPN
ftr-307	815	8	wriggins	wriggins	PROPN
ftr-307	815	9	,	,	PUNCT
ftr-307	815	10	the	the	DET
ftr-307	815	11	measure	measure	NOUN
ftr-307	815	12	of	of	ADP
ftr-307	815	13	injury	injury	NOUN
ftr-307	815	14	:	:	PUNCT
ftr-307	815	15	race	race	NOUN
ftr-307	815	16	,	,	PUNCT
ftr-307	815	17	gender	gender	NOUN
ftr-307	815	18	,	,	PUNCT
ftr-307	815	19	and	and	CCONJ
ftr-307	815	20	tort	tort	NOUN
ftr-307	815	21	law	law	NOUN
ftr-307	815	22	1	1	NUM
ftr-307	815	23	(	(	PUNCT
ftr-307	815	24	2010	2010	NUM
ftr-307	815	25	)	)	PUNCT
ftr-307	816	1	[	[	X
ftr-307	816	2	hereinafter	hereinafter	NOUN
ftr-307	816	3	chamallas	chamalla	NOUN
ftr-307	816	4	&	&	CCONJ
ftr-307	816	5	wriggins	wriggin	NOUN
ftr-307	816	6	measure	measure	NOUN
ftr-307	816	7	of	of	ADP
ftr-307	816	8	injury	injury	NOUN
ftr-307	816	9	]	]	PUNCT
ftr-307	816	10	(	(	PUNCT
ftr-307	816	11	explaining	explain	VERB
ftr-307	816	12	“	"	PUNCT
ftr-307	816	13	how	how	SCONJ
ftr-307	816	14	the	the	DET
ftr-307	816	15	shape	shape	NOUN
ftr-307	816	16	of	of	ADP
ftr-307	816	17	contemporary	contemporary	PROPN
ftr-307	816	18	u.s	u.s	PROPN
ftr-307	816	19	.	.	PROPN
ftr-307	816	20	tort	tort	NOUN
ftr-307	816	21	law	law	NOUN
ftr-307	816	22	—	—	PUNCT
ftr-307	816	23	from	from	ADP
ftr-307	816	24	the	the	DET
ftr-307	816	25	types	type	NOUN
ftr-307	816	26	of	of	ADP
ftr-307	816	27	injuries	injury	NOUN
ftr-307	816	28	recognized	recognize	VERB
ftr-307	816	29	,	,	PUNCT
ftr-307	816	30	to	to	ADP
ftr-307	816	31	judgments	judgment	NOUN
ftr-307	816	32	about	about	ADP
ftr-307	816	33	causation	causation	NOUN
ftr-307	816	34	,	,	PUNCT
ftr-307	816	35	to	to	ADP
ftr-307	816	36	the	the	DET
ftr-307	816	37	valuation	valuation	NOUN
ftr-307	816	38	of	of	ADP
ftr-307	816	39	injuries	injury	NOUN
ftr-307	816	40	—	—	PUNCT
ftr-307	816	41	has	have	AUX
ftr-307	816	42	been	be	AUX
ftr-307	816	43	affected	affect	VERB
ftr-307	816	44	by	by	ADP
ftr-307	816	45	the	the	DET
ftr-307	816	46	social	social	ADJ
ftr-307	816	47	identity	identity	NOUN
ftr-307	816	48	of	of	ADP
ftr-307	816	49	the	the	DET
ftr-307	816	50	parties	party	NOUN
ftr-307	816	51	and	and	CCONJ
ftr-307	816	52	cultural	cultural	ADJ
ftr-307	816	53	views	view	NOUN
ftr-307	816	54	on	on	ADP
ftr-307	816	55	gender	gender	NOUN
ftr-307	816	56	and	and	CCONJ
ftr-307	816	57	race	race	NOUN
ftr-307	816	58	”	"	PUNCT
ftr-307	816	59	)	)	PUNCT
ftr-307	816	60	.	.	PUNCT
ftr-307	817	1	2013	2013	NUM
ftr-307	817	2	]	]	PUNCT
ftr-307	818	1	taxing	tax	VERB
ftr-307	818	2	anxiety	anxiety	NOUN
ftr-307	818	3	105	105	NUM
ftr-307	818	4	male	male	NOUN
ftr-307	818	5	counterparts,”150	counterparts,”150	NOUN
ftr-307	818	6	the	the	DET
ftr-307	818	7	total	total	ADJ
ftr-307	818	8	dollar	dollar	NOUN
ftr-307	818	9	amount	amount	NOUN
ftr-307	818	10	of	of	ADP
ftr-307	818	11	tax	tax	NOUN
ftr-307	818	12	savings	saving	NOUN
ftr-307	818	13	is	be	AUX
ftr-307	818	14	higher	high	ADJ
ftr-307	818	15	for	for	ADP
ftr-307	818	16	men	man	NOUN
ftr-307	818	17	than	than	ADP
ftr-307	818	18	for	for	ADP
ftr-307	818	19	women	woman	NOUN
ftr-307	818	20	under	under	ADP
ftr-307	818	21	the	the	DET
ftr-307	818	22	current	current	ADJ
ftr-307	818	23	regime	regime	NOUN
ftr-307	818	24	.	.	PUNCT
ftr-307	819	1	the	the	DET
ftr-307	819	2	current	current	ADJ
ftr-307	819	3	tax	tax	NOUN
ftr-307	819	4	treatment	treatment	NOUN
ftr-307	819	5	of	of	ADP
ftr-307	819	6	damages	damage	NOUN
ftr-307	819	7	disadvantages	disadvantage	VERB
ftr-307	819	8	women	woman	NOUN
ftr-307	819	9	in	in	ADP
ftr-307	819	10	a	a	DET
ftr-307	819	11	second	second	ADJ
ftr-307	819	12	way	way	NOUN
ftr-307	819	13	because	because	SCONJ
ftr-307	819	14	the	the	DET
ftr-307	819	15	empirical	empirical	ADJ
ftr-307	819	16	data	datum	NOUN
ftr-307	819	17	establishes	establish	VERB
ftr-307	819	18	that	that	SCONJ
ftr-307	819	19	men	man	NOUN
ftr-307	819	20	,	,	PUNCT
ftr-307	819	21	more	more	ADJ
ftr-307	819	22	than	than	ADP
ftr-307	819	23	women	woman	NOUN
ftr-307	819	24	,	,	PUNCT
ftr-307	819	25	recover	recover	VERB
ftr-307	819	26	the	the	DET
ftr-307	819	27	types	type	NOUN
ftr-307	819	28	of	of	ADP
ftr-307	819	29	damages	damage	NOUN
ftr-307	819	30	,	,	PUNCT
ftr-307	819	31	(	(	PUNCT
ftr-307	819	32	specifically	specifically	ADV
ftr-307	819	33	,	,	PUNCT
ftr-307	819	34	damages	damage	NOUN
ftr-307	819	35	on	on	ADP
ftr-307	819	36	account	account	NOUN
ftr-307	819	37	of	of	ADP
ftr-307	819	38	physical	physical	ADJ
ftr-307	819	39	injury	injury	NOUN
ftr-307	819	40	)	)	PUNCT
ftr-307	819	41	that	that	PRON
ftr-307	819	42	qualify	qualify	VERB
ftr-307	819	43	for	for	ADP
ftr-307	819	44	the	the	DET
ftr-307	819	45	section	section	NOUN
ftr-307	819	46	104(a)(2	104(a)(2	NUM
ftr-307	819	47	)	)	PUNCT
ftr-307	819	48	exclusion.151	exclusion.151	NOUN
ftr-307	819	49	by	by	ADP
ftr-307	819	50	exempting	exempt	VERB
ftr-307	819	51	from	from	ADP
ftr-307	819	52	taxation	taxation	NOUN
ftr-307	819	53	only	only	ADV
ftr-307	819	54	those	those	DET
ftr-307	819	55	dollars	dollar	NOUN
ftr-307	819	56	recovered	recover	VERB
ftr-307	819	57	for	for	ADP
ftr-307	819	58	physical	physical	ADJ
ftr-307	819	59	injury	injury	NOUN
ftr-307	819	60	,	,	PUNCT
ftr-307	819	61	while	while	SCONJ
ftr-307	819	62	taxing	tax	VERB
ftr-307	819	63	dollars	dollar	NOUN
ftr-307	819	64	received	receive	VERB
ftr-307	819	65	on	on	ADP
ftr-307	819	66	account	account	NOUN
ftr-307	819	67	of	of	ADP
ftr-307	819	68	mental	mental	ADJ
ftr-307	819	69	or	or	CCONJ
ftr-307	819	70	emotional	emotional	ADJ
ftr-307	819	71	distress	distress	NOUN
ftr-307	819	72	and	and	CCONJ
ftr-307	819	73	punitive	punitive	ADJ
ftr-307	819	74	damages	damage	NOUN
ftr-307	819	75	,	,	PUNCT
ftr-307	819	76	we	we	PRON
ftr-307	819	77	give	give	VERB
ftr-307	819	78	a	a	DET
ftr-307	819	79	systematic	systematic	ADJ
ftr-307	819	80	tax	tax	NOUN
ftr-307	819	81	advantage	advantage	NOUN
ftr-307	819	82	to	to	ADP
ftr-307	819	83	men	man	NOUN
ftr-307	819	84	.	.	PUNCT
ftr-307	820	1	this	this	DET
ftr-307	820	2	tax	tax	NOUN
ftr-307	820	3	preference	preference	NOUN
ftr-307	820	4	might	might	AUX
ftr-307	820	5	be	be	AUX
ftr-307	820	6	defensible	defensible	ADJ
ftr-307	820	7	if	if	SCONJ
ftr-307	820	8	there	there	PRON
ftr-307	820	9	were	be	VERB
ftr-307	820	10	a	a	DET
ftr-307	820	11	legitimate	legitimate	ADJ
ftr-307	820	12	or	or	CCONJ
ftr-307	820	13	compelling	compelling	ADJ
ftr-307	820	14	reason	reason	NOUN
ftr-307	820	15	for	for	ADP
ftr-307	820	16	the	the	DET
ftr-307	820	17	preference	preference	NOUN
ftr-307	820	18	,	,	PUNCT
ftr-307	820	19	but	but	CCONJ
ftr-307	820	20	the	the	DET
ftr-307	820	21	exclusion	exclusion	NOUN
ftr-307	820	22	of	of	ADP
ftr-307	820	23	awards	award	NOUN
ftr-307	820	24	for	for	ADP
ftr-307	820	25	physical	physical	ADJ
ftr-307	820	26	injury	injury	NOUN
ftr-307	820	27	is	be	AUX
ftr-307	820	28	longstanding	longstanding	ADJ
ftr-307	820	29	,	,	PUNCT
ftr-307	820	30	but	but	CCONJ
ftr-307	820	31	not	not	PART
ftr-307	820	32	long	long	ADV
ftr-307	820	33	on	on	ADP
ftr-307	820	34	reason	reason	NOUN
ftr-307	820	35	.	.	PUNCT
ftr-307	821	1	neither	neither	CCONJ
ftr-307	821	2	tax	tax	NOUN
ftr-307	821	3	policy	policy	NOUN
ftr-307	821	4	,	,	PUNCT
ftr-307	821	5	nor	nor	CCONJ
ftr-307	821	6	tort	tort	NOUN
ftr-307	821	7	theory	theory	NOUN
ftr-307	821	8	,	,	PUNCT
ftr-307	821	9	nor	nor	CCONJ
ftr-307	821	10	the	the	DET
ftr-307	821	11	two	two	NUM
ftr-307	821	12	together	together	ADV
ftr-307	821	13	,	,	PUNCT
ftr-307	821	14	supports	support	VERB
ftr-307	821	15	the	the	DET
ftr-307	821	16	exclusion	exclusion	NOUN
ftr-307	821	17	in	in	ADP
ftr-307	821	18	its	its	PRON
ftr-307	821	19	current	current	ADJ
ftr-307	821	20	form	form	NOUN
ftr-307	821	21	.	.	PUNCT
ftr-307	822	1	tax	tax	NOUN
ftr-307	822	2	scholar	scholar	NOUN
ftr-307	822	3	joseph	joseph	PROPN
ftr-307	822	4	dodge	dodge	PROPN
ftr-307	822	5	has	have	AUX
ftr-307	822	6	examined	examine	VERB
ftr-307	822	7	the	the	DET
ftr-307	822	8	theoretical	theoretical	ADJ
ftr-307	822	9	justifications	justification	NOUN
ftr-307	822	10	for	for	ADP
ftr-307	822	11	the	the	DET
ftr-307	822	12	exclusion	exclusion	NOUN
ftr-307	822	13	in	in	ADP
ftr-307	822	14	his	his	PRON
ftr-307	822	15	exhaustive	exhaustive	ADJ
ftr-307	822	16	discussion	discussion	NOUN
ftr-307	822	17	of	of	ADP
ftr-307	822	18	section	section	NOUN
ftr-307	822	19	104(a)(2).152	104(a)(2).152	NUM
ftr-307	822	20	dodge	dodge	PROPN
ftr-307	822	21	concludes	conclude	VERB
ftr-307	822	22	that	that	SCONJ
ftr-307	822	23	there	there	PRON
ftr-307	822	24	is	be	VERB
ftr-307	822	25	no	no	DET
ftr-307	822	26	compelling	compelling	ADJ
ftr-307	822	27	policy	policy	NOUN
ftr-307	822	28	justification	justification	NOUN
ftr-307	822	29	for	for	ADP
ftr-307	822	30	the	the	DET
ftr-307	822	31	exception	exception	NOUN
ftr-307	822	32	,	,	PUNCT
ftr-307	822	33	at	at	ADP
ftr-307	822	34	least	least	ADJ
ftr-307	822	35	in	in	ADP
ftr-307	822	36	its	its	PRON
ftr-307	822	37	current	current	ADJ
ftr-307	822	38	form	form	NOUN
ftr-307	822	39	and	and	CCONJ
ftr-307	822	40	in	in	ADP
ftr-307	822	41	its	its	PRON
ftr-307	822	42	entirety.153	entirety.153	NUM
ftr-307	822	43	dodge	dodge	NOUN
ftr-307	822	44	is	be	AUX
ftr-307	822	45	not	not	PART
ftr-307	822	46	the	the	DET
ftr-307	822	47	only	only	ADJ
ftr-307	822	48	scholar	scholar	NOUN
ftr-307	822	49	to	to	PART
ftr-307	822	50	reach	reach	VERB
ftr-307	822	51	this	this	DET
ftr-307	822	52	conclusion.154	conclusion.154	NOUN
ftr-307	822	53	the	the	DET
ftr-307	822	54	difficulty	difficulty	NOUN
ftr-307	822	55	courts	court	NOUN
ftr-307	822	56	and	and	CCONJ
ftr-307	822	57	tax	tax	NOUN
ftr-307	822	58	scholars	scholar	NOUN
ftr-307	822	59	have	have	AUX
ftr-307	822	60	had	have	AUX
ftr-307	822	61	finding	find	VERB
ftr-307	822	62	a	a	DET
ftr-307	822	63	tort	tort	NOUN
ftr-307	822	64	theory	theory	NOUN
ftr-307	822	65	justifying	justify	VERB
ftr-307	822	66	the	the	DET
ftr-307	822	67	exclusion	exclusion	NOUN
ftr-307	822	68	might	might	AUX
ftr-307	822	69	be	be	AUX
ftr-307	822	70	in	in	ADP
ftr-307	822	71	part	part	NOUN
ftr-307	822	72	explained	explain	VERB
ftr-307	822	73	by	by	ADP
ftr-307	822	74	the	the	DET
ftr-307	822	75	argument	argument	NOUN
ftr-307	822	76	that	that	PRON
ftr-307	822	77	tort	tort	NOUN
ftr-307	822	78	theory	theory	NOUN
ftr-307	822	79	itself	itself	PRON
ftr-307	822	80	is	be	AUX
ftr-307	822	81	muddled	muddle	VERB
ftr-307	822	82	,	,	PUNCT
ftr-307	822	83	as	as	SCONJ
ftr-307	822	84	argued	argue	VERB
ftr-307	822	85	by	by	ADP
ftr-307	822	86	leading	lead	VERB
ftr-307	822	87	tort	tort	NOUN
ftr-307	822	88	theorists	theorist	NOUN
ftr-307	822	89	,	,	PUNCT
ftr-307	822	90	such	such	ADJ
ftr-307	822	91	as	as	ADP
ftr-307	822	92	john	john	PROPN
ftr-307	822	93	c.p	c.p	PROPN
ftr-307	822	94	.	.	PROPN
ftr-307	822	95	goldberg	goldberg	PROPN
ftr-307	822	96	and	and	CCONJ
ftr-307	822	97	others	other	NOUN
ftr-307	822	98	,	,	PUNCT
ftr-307	822	99	who	who	PRON
ftr-307	822	100	suggest	suggest	VERB
ftr-307	822	101	that	that	SCONJ
ftr-307	822	102	tort	tort	NOUN
ftr-307	822	103	theory	theory	NOUN
ftr-307	822	104	itself	itself	PRON
ftr-307	822	105	has	have	AUX
ftr-307	822	106	lost	lose	VERB
ftr-307	822	107	its	its	PRON
ftr-307	822	108	way.155	way.155	NOUN
ftr-307	822	109	though	though	SCONJ
ftr-307	822	110	goldberg	goldberg	PROPN
ftr-307	822	111	does	do	AUX
ftr-307	822	112	not	not	PART
ftr-307	822	113	appear	appear	VERB
ftr-307	822	114	to	to	PART
ftr-307	822	115	have	have	AUX
ftr-307	822	116	addressed	address	VERB
ftr-307	822	117	the	the	DET
ftr-307	822	118	intersection	intersection	NOUN
ftr-307	822	119	of	of	ADP
ftr-307	822	120	torts	tort	NOUN
ftr-307	822	121	and	and	CCONJ
ftr-307	822	122	taxes,156	taxes,156	PRON
ftr-307	822	123	he	he	PRON
ftr-307	822	124	argues	argue	VERB
ftr-307	822	125	persuasively	persuasively	ADV
ftr-307	822	126	that	that	SCONJ
ftr-307	822	127	tort	tort	NOUN
ftr-307	822	128	theory	theory	NOUN
ftr-307	822	129	has	have	AUX
ftr-307	822	130	missed	miss	VERB
ftr-307	822	131	the	the	DET
ftr-307	822	132	mark	mark	NOUN
ftr-307	822	133	by	by	ADP
ftr-307	822	134	150	150	NUM
ftr-307	822	135	.	.	PUNCT
ftr-307	822	136	rebecca	rebecca	PROPN
ftr-307	822	137	korzec	korzec	PROPN
ftr-307	822	138	,	,	PUNCT
ftr-307	822	139	maryland	maryland	NOUN
ftr-307	822	140	tort	tort	NOUN
ftr-307	822	141	damages	damage	NOUN
ftr-307	822	142	:	:	PUNCT
ftr-307	822	143	a	a	DET
ftr-307	822	144	form	form	NOUN
ftr-307	822	145	of	of	ADP
ftr-307	822	146	sex	sex	NOUN
ftr-307	822	147	-	-	PUNCT
ftr-307	822	148	based	base	VERB
ftr-307	822	149	discrimination	discrimination	NOUN
ftr-307	822	150	,	,	PUNCT
ftr-307	822	151	37	37	NUM
ftr-307	822	152	u.	u.	PROPN
ftr-307	822	153	balt	balt	PROPN
ftr-307	822	154	.	.	PUNCT
ftr-307	823	1	l.f	l.f	PROPN
ftr-307	823	2	.	.	PROPN
ftr-307	823	3	97	97	NUM
ftr-307	823	4	,	,	PUNCT
ftr-307	823	5	99	99	NUM
ftr-307	823	6	(	(	PUNCT
ftr-307	823	7	2007	2007	NUM
ftr-307	823	8	)	)	PUNCT
ftr-307	823	9	.	.	PUNCT
ftr-307	824	1	151	151	NUM
ftr-307	824	2	.	.	PUNCT
ftr-307	825	1	see	see	VERB
ftr-307	825	2	sources	source	NOUN
ftr-307	825	3	cited	cite	VERB
ftr-307	825	4	in	in	ADP
ftr-307	825	5	notes	note	NOUN
ftr-307	825	6	143–44	143–44	NUM
ftr-307	825	7	,	,	PUNCT
ftr-307	825	8	supra	supra	NOUN
ftr-307	825	9	.	.	PUNCT
ftr-307	826	1	152	152	NUM
ftr-307	826	2	.	.	PUNCT
ftr-307	827	1	joseph	joseph	PROPN
ftr-307	827	2	m.	m.	PROPN
ftr-307	827	3	dodge	dodge	PROPN
ftr-307	827	4	,	,	PUNCT
ftr-307	827	5	taxes	taxis	NOUN
ftr-307	827	6	and	and	CCONJ
ftr-307	827	7	torts	tort	NOUN
ftr-307	827	8	,	,	PUNCT
ftr-307	827	9	77	77	NUM
ftr-307	827	10	cornell	cornell	PROPN
ftr-307	827	11	l.	l.	PROPN
ftr-307	827	12	rev	rev	PROPN
ftr-307	827	13	.	.	PROPN
ftr-307	827	14	143	143	NUM
ftr-307	827	15	,	,	PUNCT
ftr-307	827	16	144	144	NUM
ftr-307	827	17	(	(	PUNCT
ftr-307	827	18	1992	1992	NUM
ftr-307	827	19	)	)	PUNCT
ftr-307	827	20	(	(	PUNCT
ftr-307	827	21	setting	set	VERB
ftr-307	827	22	out	out	ADP
ftr-307	827	23	as	as	ADP
ftr-307	827	24	the	the	DET
ftr-307	827	25	“	"	PUNCT
ftr-307	827	26	main	main	ADJ
ftr-307	827	27	purpose	purpose	NOUN
ftr-307	827	28	.	.	PUNCT
ftr-307	827	29	.	.	PUNCT
ftr-307	827	30	.	.	PUNCT
ftr-307	828	1	to	to	PART
ftr-307	828	2	examine	examine	VERB
ftr-307	828	3	whether	whether	SCONJ
ftr-307	828	4	tax	tax	NOUN
ftr-307	828	5	policy	policy	NOUN
ftr-307	828	6	,	,	PUNCT
ftr-307	828	7	alone	alone	ADV
ftr-307	828	8	or	or	CCONJ
ftr-307	828	9	in	in	ADP
ftr-307	828	10	conjunction	conjunction	NOUN
ftr-307	828	11	with	with	ADP
ftr-307	828	12	policies	policy	NOUN
ftr-307	828	13	of	of	ADP
ftr-307	828	14	tort	tort	NOUN
ftr-307	828	15	law	law	NOUN
ftr-307	828	16	,	,	PUNCT
ftr-307	828	17	justifies	justify	VERB
ftr-307	828	18	the	the	DET
ftr-307	828	19	exclusion	exclusion	NOUN
ftr-307	828	20	of	of	ADP
ftr-307	828	21	any	any	DET
ftr-307	828	22	component	component	NOUN
ftr-307	828	23	of	of	ADP
ftr-307	828	24	a	a	DET
ftr-307	828	25	personal	personal	ADJ
ftr-307	828	26	injury	injury	NOUN
ftr-307	828	27	recovery	recovery	NOUN
ftr-307	828	28	”	"	PUNCT
ftr-307	828	29	)	)	PUNCT
ftr-307	828	30	.	.	PUNCT
ftr-307	829	1	153	153	NUM
ftr-307	829	2	.	.	PUNCT
ftr-307	830	1	i	i	PRON
ftr-307	830	2	d.	d.	PROPN
ftr-307	830	3	at	at	ADP
ftr-307	830	4	188	188	NUM
ftr-307	830	5	.	.	PUNCT
ftr-307	830	6	154	154	NUM
ftr-307	830	7	.	.	PUNCT
ftr-307	831	1	see	see	VERB
ftr-307	831	2	,	,	PUNCT
ftr-307	831	3	e.g.	e.g.	ADV
ftr-307	831	4	,	,	PUNCT
ftr-307	831	5	manns	mann	NOUN
ftr-307	831	6	,	,	PUNCT
ftr-307	831	7	restoring	restore	VERB
ftr-307	831	8	human	human	ADJ
ftr-307	831	9	capital	capital	NOUN
ftr-307	831	10	,	,	PUNCT
ftr-307	831	11	supra	supra	PROPN
ftr-307	831	12	note	note	PROPN
ftr-307	831	13	62	62	NUM
ftr-307	831	14	,	,	PUNCT
ftr-307	831	15	at	at	ADP
ftr-307	831	16	349	349	NUM
ftr-307	831	17	(	(	PUNCT
ftr-307	831	18	complaining	complain	VERB
ftr-307	831	19	of	of	ADP
ftr-307	831	20	a	a	DET
ftr-307	831	21	“	"	PUNCT
ftr-307	831	22	lack	lack	NOUN
ftr-307	831	23	of	of	ADP
ftr-307	831	24	focus	focus	NOUN
ftr-307	831	25	on	on	ADP
ftr-307	831	26	the	the	DET
ftr-307	831	27	[	[	NOUN
ftr-307	831	28	section104(a)(2	section104(a)(2	NOUN
ftr-307	831	29	)	)	PUNCT
ftr-307	831	30	]	]	PUNCT
ftr-307	831	31	exclusion	exclusion	NOUN
ftr-307	831	32	and	and	CCONJ
ftr-307	831	33	a	a	DET
ftr-307	831	34	resultant	resultant	NOUN
ftr-307	831	35	failure	failure	NOUN
ftr-307	831	36	to	to	PART
ftr-307	831	37	develop	develop	VERB
ftr-307	831	38	a	a	DET
ftr-307	831	39	coherent	coherent	ADJ
ftr-307	831	40	theory	theory	NOUN
ftr-307	831	41	or	or	CCONJ
ftr-307	831	42	policy	policy	NOUN
ftr-307	831	43	underlying	underlie	VERB
ftr-307	831	44	it	it	PRON
ftr-307	831	45	”	"	PUNCT
ftr-307	831	46	)	)	PUNCT
ftr-307	831	47	.	.	PUNCT
ftr-307	832	1	155	155	NUM
ftr-307	832	2	.	.	PUNCT
ftr-307	833	1	john	john	PROPN
ftr-307	833	2	c.p	c.p	PROPN
ftr-307	833	3	.	.	PROPN
ftr-307	833	4	goldberg	goldberg	PROPN
ftr-307	833	5	&	&	CCONJ
ftr-307	833	6	benjamin	benjamin	PROPN
ftr-307	833	7	c.	c.	PROPN
ftr-307	833	8	zipursky	zipursky	PROPN
ftr-307	833	9	,	,	PUNCT
ftr-307	833	10	torts	tort	NOUN
ftr-307	833	11	as	as	ADP
ftr-307	833	12	wrongs	wrong	NOUN
ftr-307	833	13	,	,	PUNCT
ftr-307	833	14	88	88	NUM
ftr-307	833	15	tex	tex	PROPN
ftr-307	833	16	.	.	PROPN
ftr-307	833	17	l.	l.	PROPN
ftr-307	833	18	rev	rev	PROPN
ftr-307	833	19	.	.	PROPN
ftr-307	833	20	917	917	NUM
ftr-307	833	21	,	,	PUNCT
ftr-307	833	22	918	918	NUM
ftr-307	833	23	(	(	PUNCT
ftr-307	833	24	2010	2010	NUM
ftr-307	833	25	)	)	PUNCT
ftr-307	834	1	[	[	X
ftr-307	834	2	hereinafter	hereinafter	NOUN
ftr-307	834	3	goldberg	goldberg	PROPN
ftr-307	834	4	&	&	CCONJ
ftr-307	834	5	zipursky	zipursky	PROPN
ftr-307	834	6	,	,	PUNCT
ftr-307	834	7	torts	tort	NOUN
ftr-307	834	8	as	as	ADP
ftr-307	834	9	wrongs	wrong	NOUN
ftr-307	834	10	]	]	PUNCT
ftr-307	834	11	(	(	PUNCT
ftr-307	834	12	lamenting	lament	VERB
ftr-307	834	13	that	that	SCONJ
ftr-307	834	14	“	"	PUNCT
ftr-307	834	15	law	law	NOUN
ftr-307	834	16	professors	professor	NOUN
ftr-307	834	17	have	have	AUX
ftr-307	834	18	lost	lose	VERB
ftr-307	834	19	their	their	PRON
ftr-307	834	20	grip	grip	NOUN
ftr-307	834	21	”	"	PUNCT
ftr-307	834	22	on	on	ADP
ftr-307	834	23	the	the	DET
ftr-307	834	24	subject	subject	ADJ
ftr-307	834	25	matter	matter	NOUN
ftr-307	834	26	of	of	ADP
ftr-307	834	27	torts	tort	NOUN
ftr-307	834	28	and	and	CCONJ
ftr-307	834	29	setting	set	VERB
ftr-307	834	30	out	out	ADP
ftr-307	834	31	their	their	PRON
ftr-307	834	32	goal	goal	NOUN
ftr-307	834	33	to	to	PART
ftr-307	834	34	“	"	PUNCT
ftr-307	834	35	put	put	VERB
ftr-307	834	36	us	we	PRON
ftr-307	834	37	back	back	ADV
ftr-307	834	38	on	on	ADP
ftr-307	834	39	track	track	NOUN
ftr-307	834	40	,	,	PUNCT
ftr-307	834	41	not	not	PART
ftr-307	834	42	just	just	ADV
ftr-307	834	43	pedagogically	pedagogically	ADV
ftr-307	834	44	but	but	CCONJ
ftr-307	834	45	theoretically	theoretically	ADV
ftr-307	834	46	”	"	PUNCT
ftr-307	834	47	)	)	PUNCT
ftr-307	834	48	.	.	PUNCT
ftr-307	835	1	156	156	NUM
ftr-307	835	2	.	.	PUNCT
ftr-307	836	1	goldberg	goldberg	PROPN
ftr-307	836	2	is	be	AUX
ftr-307	836	3	a	a	DET
ftr-307	836	4	prolific	prolific	ADJ
ftr-307	836	5	scholar	scholar	NOUN
ftr-307	836	6	,	,	PUNCT
ftr-307	836	7	and	and	CCONJ
ftr-307	836	8	several	several	ADJ
ftr-307	836	9	of	of	ADP
ftr-307	836	10	his	his	PRON
ftr-307	836	11	articles	article	NOUN
ftr-307	836	12	mention	mention	VERB
ftr-307	836	13	taxes	taxis	NOUN
ftr-307	836	14	to	to	PART
ftr-307	836	15	illustrate	illustrate	VERB
ftr-307	836	16	another	another	DET
ftr-307	836	17	point	point	NOUN
ftr-307	836	18	,	,	PUNCT
ftr-307	836	19	but	but	CCONJ
ftr-307	836	20	his	his	PRON
ftr-307	836	21	published	publish	VERB
ftr-307	836	22	work	work	NOUN
ftr-307	836	23	does	do	AUX
ftr-307	836	24	not	not	PART
ftr-307	836	25	appear	appear	VERB
ftr-307	836	26	to	to	PART
ftr-307	836	27	have	have	AUX
ftr-307	836	28	taken	take	VERB
ftr-307	836	29	up	up	ADP
ftr-307	836	30	the	the	DET
ftr-307	836	31	question	question	NOUN
ftr-307	836	32	of	of	ADP
ftr-307	836	33	the	the	DET
ftr-307	836	34	intersection	intersection	NOUN
ftr-307	836	35	of	of	ADP
ftr-307	836	36	tort	tort	NOUN
ftr-307	836	37	theory	theory	NOUN
ftr-307	836	38	and	and	CCONJ
ftr-307	836	39	tax	tax	NOUN
ftr-307	836	40	policy	policy	NOUN
ftr-307	836	41	or	or	CCONJ
ftr-307	836	42	theory	theory	NOUN
ftr-307	836	43	.	.	PUNCT
ftr-307	837	1	e.g.	e.g.	ADV
ftr-307	837	2	,	,	PUNCT
ftr-307	837	3	john	john	PROPN
ftr-307	837	4	c.p	c.p	PROPN
ftr-307	837	5	.	.	PROPN
ftr-307	837	6	goldberg	goldberg	PROPN
ftr-307	837	7	,	,	PUNCT
ftr-307	837	8	twentieth	twentieth	ADJ
ftr-307	837	9	-	-	PUNCT
ftr-307	837	10	century	century	NOUN
ftr-307	837	11	tort	tort	NOUN
ftr-307	837	12	theory	theory	NOUN
ftr-307	837	13	,	,	PUNCT
ftr-307	838	1	91	91	NUM
ftr-307	838	2	geo	geo	PROPN
ftr-307	838	3	.	.	PUNCT
ftr-307	838	4	l.j	l.j	AUX
ftr-307	838	5	.	.	PROPN
ftr-307	838	6	513	513	NUM
ftr-307	838	7	,	,	PUNCT
ftr-307	838	8	544	544	NUM
ftr-307	838	9	,	,	PUNCT
ftr-307	838	10	574	574	NUM
ftr-307	838	11	(	(	PUNCT
ftr-307	838	12	2003	2003	NUM
ftr-307	838	13	)	)	PUNCT
ftr-307	838	14	(	(	PUNCT
ftr-307	838	15	mentioning	mention	VERB
ftr-307	838	16	taxes	taxis	NOUN
ftr-307	838	17	in	in	ADP
ftr-307	838	18	the	the	DET
ftr-307	838	19	following	follow	VERB
ftr-307	838	20	rhetorical	rhetorical	NOUN
ftr-307	838	21	:	:	PUNCT
ftr-307	838	22	“	"	PUNCT
ftr-307	838	23	if	if	SCONJ
ftr-307	838	24	mandatory	mandatory	ADJ
ftr-307	838	25	insurance	insurance	NOUN
ftr-307	838	26	schemes	scheme	NOUN
ftr-307	838	27	are	be	AUX
ftr-307	838	28	106	106	NUM
ftr-307	838	29	florida	florida	PROPN
ftr-307	838	30	tax	tax	NOUN
ftr-307	838	31	review	review	NOUN
ftr-307	839	1	[	[	X
ftr-307	839	2	vol	vol	NOUN
ftr-307	839	3	.	.	PUNCT
ftr-307	840	1	14:3	14:3	NUM
ftr-307	840	2	disassociating	disassociate	VERB
ftr-307	840	3	“	"	PUNCT
ftr-307	840	4	wrongs	wrong	NOUN
ftr-307	840	5	”	"	PUNCT
ftr-307	840	6	from	from	ADP
ftr-307	840	7	tort.157	tort.157	NOUN
ftr-307	840	8	the	the	DET
ftr-307	840	9	significant	significant	ADJ
ftr-307	840	10	scholarly	scholarly	ADJ
ftr-307	840	11	focus	focus	NOUN
ftr-307	840	12	of	of	ADP
ftr-307	840	13	tort	tort	NOUN
ftr-307	840	14	theory	theory	NOUN
ftr-307	840	15	,	,	PUNCT
ftr-307	840	16	which	which	PRON
ftr-307	840	17	goldberg	goldberg	PROPN
ftr-307	840	18	traces	trace	VERB
ftr-307	840	19	with	with	ADP
ftr-307	840	20	co	co	NOUN
ftr-307	840	21	-	-	NOUN
ftr-307	840	22	author	author	NOUN
ftr-307	840	23	benjamin	benjamin	PROPN
ftr-307	840	24	c.	c.	PROPN
ftr-307	840	25	zipursky	zipursky	PROPN
ftr-307	840	26	from	from	ADP
ftr-307	840	27	holmes	holmes	PROPN
ftr-307	840	28	to	to	PART
ftr-307	840	29	present	present	ADJ
ftr-307	840	30	day	day	NOUN
ftr-307	840	31	scholars	scholar	NOUN
ftr-307	840	32	,	,	PUNCT
ftr-307	840	33	has	have	AUX
ftr-307	840	34	been	be	AUX
ftr-307	840	35	on	on	ADP
ftr-307	840	36	making	make	VERB
ftr-307	840	37	torts	tort	NOUN
ftr-307	840	38	about	about	ADP
ftr-307	840	39	shifting	shift	VERB
ftr-307	840	40	losses	loss	NOUN
ftr-307	840	41	regardless	regardless	ADV
ftr-307	840	42	of	of	ADP
ftr-307	840	43	fault	fault	NOUN
ftr-307	840	44	.	.	PUNCT
ftr-307	841	1	goldberg	goldberg	PROPN
ftr-307	841	2	and	and	CCONJ
ftr-307	841	3	zipursky	zipursky	PROPN
ftr-307	841	4	demonstrate	demonstrate	VERB
ftr-307	841	5	the	the	DET
ftr-307	841	6	pitfalls	pitfall	NOUN
ftr-307	841	7	of	of	ADP
ftr-307	841	8	such	such	DET
ftr-307	841	9	an	an	DET
ftr-307	841	10	approach	approach	NOUN
ftr-307	841	11	and	and	CCONJ
ftr-307	841	12	offer	offer	VERB
ftr-307	841	13	their	their	PRON
ftr-307	841	14	solution	solution	NOUN
ftr-307	841	15	—	—	PUNCT
ftr-307	841	16	returning	return	VERB
ftr-307	841	17	to	to	ADP
ftr-307	841	18	torts	tort	NOUN
ftr-307	841	19	as	as	ADP
ftr-307	841	20	a	a	DET
ftr-307	841	21	law	law	NOUN
ftr-307	841	22	of	of	ADP
ftr-307	841	23	wrongs.158	wrongs.158	PROPN
ftr-307	841	24	goldberg	goldberg	PROPN
ftr-307	841	25	’s	’s	PART
ftr-307	841	26	critique	critique	NOUN
ftr-307	841	27	,	,	PUNCT
ftr-307	841	28	however	however	ADV
ftr-307	841	29	,	,	PUNCT
ftr-307	841	30	demonstrates	demonstrate	VERB
ftr-307	841	31	the	the	DET
ftr-307	841	32	danger	danger	NOUN
ftr-307	841	33	of	of	ADP
ftr-307	841	34	relying	rely	VERB
ftr-307	841	35	on	on	ADP
ftr-307	841	36	tort	tort	NOUN
ftr-307	841	37	theory	theory	NOUN
ftr-307	841	38	as	as	ADP
ftr-307	841	39	justification	justification	NOUN
ftr-307	841	40	for	for	ADP
ftr-307	841	41	the	the	DET
ftr-307	841	42	rule	rule	NOUN
ftr-307	841	43	set	set	VERB
ftr-307	841	44	out	out	ADP
ftr-307	841	45	by	by	ADP
ftr-307	841	46	section	section	NOUN
ftr-307	841	47	104(a)(2	104(a)(2	NUM
ftr-307	841	48	):	):	PUNCT
ftr-307	841	49	if	if	SCONJ
ftr-307	841	50	tort	tort	NOUN
ftr-307	841	51	theory	theory	NOUN
ftr-307	841	52	itself	itself	PRON
ftr-307	841	53	is	be	AUX
ftr-307	841	54	disjointed	disjoint	VERB
ftr-307	841	55	,	,	PUNCT
ftr-307	841	56	it	it	PRON
ftr-307	841	57	is	be	AUX
ftr-307	841	58	unlikely	unlikely	ADJ
ftr-307	841	59	to	to	PART
ftr-307	841	60	suffice	suffice	VERB
ftr-307	841	61	to	to	PART
ftr-307	841	62	justify	justify	VERB
ftr-307	841	63	a	a	DET
ftr-307	841	64	tax	tax	NOUN
ftr-307	841	65	rule	rule	NOUN
ftr-307	841	66	.	.	PUNCT
ftr-307	842	1	c.	c.	NOUN
ftr-307	842	2	additional	additional	ADJ
ftr-307	842	3	rationales	rationale	NOUN
ftr-307	842	4	for	for	ADP
ftr-307	842	5	eliminating	eliminate	VERB
ftr-307	842	6	the	the	DET
ftr-307	842	7	exclusion	exclusion	NOUN
ftr-307	842	8	another	another	DET
ftr-307	842	9	reason	reason	NOUN
ftr-307	842	10	to	to	PART
ftr-307	842	11	eliminate	eliminate	VERB
ftr-307	842	12	the	the	DET
ftr-307	842	13	exclusion	exclusion	NOUN
ftr-307	842	14	is	be	AUX
ftr-307	842	15	that	that	SCONJ
ftr-307	842	16	it	it	PRON
ftr-307	842	17	is	be	AUX
ftr-307	842	18	difficult	difficult	ADJ
ftr-307	842	19	to	to	PART
ftr-307	842	20	justify	justify	VERB
ftr-307	842	21	an	an	DET
ftr-307	842	22	exclusion	exclusion	NOUN
ftr-307	842	23	for	for	ADP
ftr-307	842	24	one	one	NUM
ftr-307	842	25	sort	sort	NOUN
ftr-307	842	26	of	of	ADP
ftr-307	842	27	damages	damage	NOUN
ftr-307	842	28	when	when	SCONJ
ftr-307	842	29	other	other	ADJ
ftr-307	842	30	taxpayers	taxpayer	NOUN
ftr-307	842	31	who	who	PRON
ftr-307	842	32	are	be	AUX
ftr-307	842	33	equally	equally	ADV
ftr-307	842	34	or	or	CCONJ
ftr-307	842	35	more	more	ADV
ftr-307	842	36	sympathetic	sympathetic	ADJ
ftr-307	842	37	do	do	AUX
ftr-307	842	38	not	not	PART
ftr-307	842	39	get	get	VERB
ftr-307	842	40	the	the	DET
ftr-307	842	41	benefit	benefit	NOUN
ftr-307	842	42	of	of	ADP
ftr-307	842	43	a	a	DET
ftr-307	842	44	similar	similar	ADJ
ftr-307	842	45	exclusion	exclusion	NOUN
ftr-307	842	46	for	for	ADP
ftr-307	842	47	money	money	NOUN
ftr-307	842	48	damages	damage	NOUN
ftr-307	842	49	.	.	PUNCT
ftr-307	843	1	for	for	ADP
ftr-307	843	2	example	example	NOUN
ftr-307	843	3	,	,	PUNCT
ftr-307	843	4	in	in	ADP
ftr-307	843	5	some	some	DET
ftr-307	843	6	states	state	NOUN
ftr-307	843	7	,	,	PUNCT
ftr-307	843	8	individuals	individual	NOUN
ftr-307	843	9	who	who	PRON
ftr-307	843	10	have	have	AUX
ftr-307	843	11	been	be	AUX
ftr-307	843	12	exonerated	exonerate	VERB
ftr-307	843	13	after	after	ADP
ftr-307	843	14	being	be	AUX
ftr-307	843	15	wrongfully	wrongfully	ADV
ftr-307	843	16	convicted	convict	VERB
ftr-307	843	17	and	and	CCONJ
ftr-307	843	18	incarcerated	incarcerate	VERB
ftr-307	843	19	are	be	AUX
ftr-307	843	20	entitled	entitle	VERB
ftr-307	843	21	to	to	ADP
ftr-307	843	22	significant	significant	ADJ
ftr-307	843	23	monetary	monetary	ADJ
ftr-307	843	24	awards.159	awards.159	PROPN
ftr-307	843	25	although	although	SCONJ
ftr-307	843	26	academics	academic	NOUN
ftr-307	843	27	have	have	AUX
ftr-307	843	28	argued	argue	VERB
ftr-307	843	29	that	that	SCONJ
ftr-307	843	30	such	such	ADJ
ftr-307	843	31	awards	award	NOUN
ftr-307	843	32	ought	ought	AUX
ftr-307	843	33	to	to	PART
ftr-307	843	34	be	be	AUX
ftr-307	843	35	nontaxable	nontaxable	ADJ
ftr-307	843	36	,	,	PUNCT
ftr-307	843	37	no	no	DET
ftr-307	843	38	code	code	NOUN
ftr-307	843	39	provision	provision	NOUN
ftr-307	843	40	provides	provide	VERB
ftr-307	843	41	for	for	ADP
ftr-307	843	42	such.160	such.160	NOUN
ftr-307	843	43	as	as	ADP
ftr-307	843	44	another	another	DET
ftr-307	843	45	example	example	NOUN
ftr-307	843	46	,	,	PUNCT
ftr-307	843	47	victims	victim	NOUN
ftr-307	843	48	of	of	ADP
ftr-307	843	49	human	human	ADJ
ftr-307	843	50	trafficking	trafficking	NOUN
ftr-307	843	51	are	be	AUX
ftr-307	843	52	entitled	entitle	VERB
ftr-307	843	53	to	to	ADP
ftr-307	843	54	mandatory	mandatory	ADJ
ftr-307	843	55	statutory	statutory	ADJ
ftr-307	843	56	restitution	restitution	NOUN
ftr-307	843	57	payments	payment	NOUN
ftr-307	843	58	from	from	ADP
ftr-307	843	59	convicted	convict	VERB
ftr-307	843	60	offenders.161	offenders.161	ADJ
ftr-307	843	61	in	in	ADP
ftr-307	843	62	particular	particular	ADJ
ftr-307	843	63	,	,	PUNCT
ftr-307	843	64	courts	court	NOUN
ftr-307	843	65	must	must	AUX
ftr-307	843	66	order	order	VERB
ftr-307	843	67	convicted	convict	VERB
ftr-307	843	68	defendants	defendant	NOUN
ftr-307	843	69	to	to	PART
ftr-307	843	70	pay	pay	VERB
ftr-307	843	71	restitution	restitution	NOUN
ftr-307	843	72	including	include	VERB
ftr-307	843	73	:	:	PUNCT
ftr-307	844	1	[	[	X
ftr-307	844	2	a]ny	a]ny	X
ftr-307	844	3	costs	cost	NOUN
ftr-307	844	4	incurred	incur	VERB
ftr-307	844	5	by	by	ADP
ftr-307	844	6	the	the	DET
ftr-307	844	7	victim	victim	NOUN
ftr-307	844	8	for	for	ADP
ftr-307	844	9	—	—	PUNCT
ftr-307	844	10	(	(	PUNCT
ftr-307	844	11	a	a	X
ftr-307	844	12	)	)	PUNCT
ftr-307	844	13	medical	medical	ADJ
ftr-307	844	14	services	service	NOUN
ftr-307	844	15	relating	relate	VERB
ftr-307	844	16	to	to	ADP
ftr-307	844	17	physical	physical	ADJ
ftr-307	844	18	,	,	PUNCT
ftr-307	844	19	psychiatric	psychiatric	ADJ
ftr-307	844	20	,	,	PUNCT
ftr-307	844	21	or	or	CCONJ
ftr-307	844	22	psychological	psychological	ADJ
ftr-307	844	23	care	care	NOUN
ftr-307	844	24	;	;	PUNCT
ftr-307	844	25	(	(	PUNCT
ftr-307	844	26	b	b	X
ftr-307	844	27	)	)	PUNCT
ftr-307	844	28	physical	physical	ADJ
ftr-307	844	29	and	and	CCONJ
ftr-307	844	30	occupational	occupational	ADJ
ftr-307	844	31	therapy	therapy	NOUN
ftr-307	844	32	or	or	CCONJ
ftr-307	844	33	rehabilitation	rehabilitation	NOUN
ftr-307	844	34	;	;	PUNCT
ftr-307	844	35	(	(	PUNCT
ftr-307	844	36	c	c	X
ftr-307	844	37	)	)	PUNCT
ftr-307	844	38	necessary	necessary	ADJ
ftr-307	844	39	transportation	transportation	NOUN
ftr-307	844	40	,	,	PUNCT
ftr-307	844	41	temporary	temporary	ADJ
ftr-307	844	42	housing	housing	NOUN
ftr-307	844	43	,	,	PUNCT
ftr-307	844	44	and	and	CCONJ
ftr-307	844	45	child	child	NOUN
ftr-307	844	46	care	care	NOUN
ftr-307	844	47	expenses	expense	NOUN
ftr-307	844	48	;	;	PUNCT
ftr-307	844	49	(	(	PUNCT
ftr-307	844	50	d	d	X
ftr-307	844	51	)	)	PUNCT
ftr-307	844	52	lost	lose	VERB
ftr-307	844	53	income	income	NOUN
ftr-307	844	54	;	;	PUNCT
ftr-307	844	55	(	(	PUNCT
ftr-307	844	56	e	e	X
ftr-307	844	57	)	)	PUNCT
ftr-307	844	58	attorneys	attorney	NOUN
ftr-307	844	59	’	'	PUNCT
ftr-307	844	60	fees	fee	NOUN
ftr-307	844	61	,	,	PUNCT
ftr-307	844	62	as	as	ADV
ftr-307	844	63	well	well	ADV
ftr-307	844	64	the	the	DET
ftr-307	844	65	preferred	preferred	ADJ
ftr-307	844	66	solution	solution	NOUN
ftr-307	844	67	to	to	ADP
ftr-307	844	68	the	the	DET
ftr-307	844	69	social	social	ADJ
ftr-307	844	70	dislocation	dislocation	NOUN
ftr-307	844	71	caused	cause	VERB
ftr-307	844	72	by	by	ADP
ftr-307	844	73	accidents	accident	NOUN
ftr-307	844	74	,	,	PUNCT
ftr-307	844	75	does	do	AUX
ftr-307	844	76	not	not	PART
ftr-307	844	77	fairness	fairness	VERB
ftr-307	844	78	require	require	VERB
ftr-307	844	79	that	that	SCONJ
ftr-307	844	80	they	they	PRON
ftr-307	844	81	be	be	AUX
ftr-307	844	82	funded	fund	VERB
ftr-307	844	83	by	by	ADP
ftr-307	844	84	generally	generally	ADV
ftr-307	844	85	applicable	applicable	ADJ
ftr-307	844	86	taxes	taxis	NOUN
ftr-307	844	87	and	and	CCONJ
ftr-307	844	88	be	be	AUX
ftr-307	844	89	available	available	ADJ
ftr-307	844	90	not	not	PART
ftr-307	844	91	only	only	ADV
ftr-307	844	92	to	to	ADP
ftr-307	844	93	the	the	DET
ftr-307	844	94	victims	victim	NOUN
ftr-307	844	95	of	of	ADP
ftr-307	844	96	human	human	NOUN
ftr-307	844	97	-	-	PUNCT
ftr-307	844	98	generated	generate	VERB
ftr-307	844	99	accidents	accident	NOUN
ftr-307	844	100	,	,	PUNCT
ftr-307	844	101	but	but	CCONJ
ftr-307	844	102	to	to	ADP
ftr-307	844	103	victims	victim	NOUN
ftr-307	844	104	of	of	ADP
ftr-307	844	105	all	all	DET
ftr-307	844	106	disasters	disaster	NOUN
ftr-307	844	107	?	?	PUNCT
ftr-307	844	108	”	"	PUNCT
ftr-307	844	109	)	)	PUNCT
ftr-307	844	110	.	.	PUNCT
ftr-307	845	1	157	157	NUM
ftr-307	845	2	.	.	PUNCT
ftr-307	846	1	goldberg	goldberg	PROPN
ftr-307	846	2	&	&	CCONJ
ftr-307	846	3	zipursky	zipursky	PROPN
ftr-307	846	4	,	,	PUNCT
ftr-307	846	5	torts	tort	NOUN
ftr-307	846	6	as	as	ADP
ftr-307	846	7	wrongs	wrong	NOUN
ftr-307	846	8	,	,	PUNCT
ftr-307	846	9	supra	supra	PROPN
ftr-307	846	10	note	note	PROPN
ftr-307	846	11	155	155	NUM
ftr-307	846	12	,	,	PUNCT
ftr-307	846	13	at	at	ADP
ftr-307	846	14	918–19	918–19	NOUN
ftr-307	846	15	.	.	PUNCT
ftr-307	847	1	158	158	NUM
ftr-307	847	2	.	.	PUNCT
ftr-307	848	1	i	i	PRON
ftr-307	848	2	d.	d.	PROPN
ftr-307	848	3	159	159	NUM
ftr-307	848	4	.	.	PUNCT
ftr-307	849	1	erin	erin	PROPN
ftr-307	849	2	tyler	tyler	PROPN
ftr-307	849	3	brewster	brewster	PROPN
ftr-307	849	4	,	,	PUNCT
ftr-307	849	5	comment	comment	NOUN
ftr-307	849	6	,	,	PUNCT
ftr-307	849	7	when	when	SCONJ
ftr-307	849	8	have	have	AUX
ftr-307	849	9	they	they	PRON
ftr-307	849	10	paid	pay	VERB
ftr-307	849	11	enough	enough	ADV
ftr-307	849	12	?	?	PUNCT
ftr-307	850	1	the	the	DET
ftr-307	850	2	taxability	taxability	NOUN
ftr-307	850	3	of	of	ADP
ftr-307	850	4	compensation	compensation	NOUN
ftr-307	850	5	payments	payment	NOUN
ftr-307	850	6	made	make	VERB
ftr-307	850	7	to	to	PART
ftr-307	850	8	wrongfully	wrongfully	ADV
ftr-307	850	9	incarcerated	incarcerate	VERB
ftr-307	850	10	individuals	individual	NOUN
ftr-307	850	11	,	,	PUNCT
ftr-307	850	12	64	64	NUM
ftr-307	850	13	smu	smu	PROPN
ftr-307	850	14	l.	l.	PROPN
ftr-307	850	15	rev	rev	PROPN
ftr-307	850	16	.	.	PROPN
ftr-307	850	17	1405	1405	NUM
ftr-307	850	18	,	,	PUNCT
ftr-307	850	19	1407	1407	NUM
ftr-307	850	20	(	(	PUNCT
ftr-307	850	21	2011	2011	NUM
ftr-307	850	22	)	)	PUNCT
ftr-307	851	1	[	[	X
ftr-307	851	2	hereinafter	hereinafter	NOUN
ftr-307	851	3	brewster	brewster	NOUN
ftr-307	851	4	,	,	PUNCT
ftr-307	851	5	compensation	compensation	NOUN
ftr-307	851	6	payments	payment	NOUN
ftr-307	851	7	]	]	PUNCT
ftr-307	851	8	(	(	PUNCT
ftr-307	851	9	noting	note	VERB
ftr-307	851	10	that	that	SCONJ
ftr-307	851	11	in	in	ADP
ftr-307	851	12	texas	texas	PROPN
ftr-307	851	13	,	,	PUNCT
ftr-307	851	14	wrongly	wrongly	ADV
ftr-307	851	15	incarcerated	incarcerate	VERB
ftr-307	851	16	individuals	individual	NOUN
ftr-307	851	17	are	be	AUX
ftr-307	851	18	entitled	entitle	VERB
ftr-307	851	19	to	to	ADP
ftr-307	851	20	significant	significant	ADJ
ftr-307	851	21	damages	damage	NOUN
ftr-307	851	22	upon	upon	SCONJ
ftr-307	851	23	exoneration	exoneration	NOUN
ftr-307	851	24	,	,	PUNCT
ftr-307	851	25	and	and	CCONJ
ftr-307	851	26	exploring	explore	VERB
ftr-307	851	27	in	in	ADP
ftr-307	851	28	the	the	DET
ftr-307	851	29	article	article	NOUN
ftr-307	851	30	“	"	PUNCT
ftr-307	851	31	how	how	SCONJ
ftr-307	851	32	the	the	DET
ftr-307	851	33	classification	classification	NOUN
ftr-307	851	34	of	of	ADP
ftr-307	851	35	payments	payment	NOUN
ftr-307	851	36	made	make	VERB
ftr-307	851	37	to	to	PART
ftr-307	851	38	wrongfully	wrongfully	ADV
ftr-307	851	39	incarcerated	incarcerate	VERB
ftr-307	851	40	individuals	individual	NOUN
ftr-307	851	41	directly	directly	ADV
ftr-307	851	42	dictates	dictate	VERB
ftr-307	851	43	their	their	PRON
ftr-307	851	44	taxability	taxability	NOUN
ftr-307	851	45	,	,	PUNCT
ftr-307	851	46	”	"	PUNCT
ftr-307	851	47	and	and	CCONJ
ftr-307	851	48	arguing	argue	VERB
ftr-307	851	49	that	that	SCONJ
ftr-307	851	50	“	"	PUNCT
ftr-307	851	51	such	such	ADJ
ftr-307	851	52	payments	payment	NOUN
ftr-307	851	53	should	should	AUX
ftr-307	851	54	not	not	PART
ftr-307	851	55	be	be	AUX
ftr-307	851	56	subject	subject	ADJ
ftr-307	851	57	to	to	ADP
ftr-307	851	58	federal	federal	ADJ
ftr-307	851	59	income	income	NOUN
ftr-307	851	60	taxation	taxation	NOUN
ftr-307	851	61	”	"	PUNCT
ftr-307	851	62	)	)	PUNCT
ftr-307	851	63	.	.	PUNCT
ftr-307	852	1	160	160	NUM
ftr-307	852	2	.	.	PUNCT
ftr-307	852	3	see	see	VERB
ftr-307	852	4	generally	generally	ADV
ftr-307	852	5	,	,	PUNCT
ftr-307	852	6	brewster	brewster	NOUN
ftr-307	852	7	,	,	PUNCT
ftr-307	852	8	compensation	compensation	NOUN
ftr-307	852	9	payments	payment	NOUN
ftr-307	852	10	,	,	PUNCT
ftr-307	852	11	supra	supra	PROPN
ftr-307	852	12	note	note	NOUN
ftr-307	852	13	159	159	NUM
ftr-307	852	14	.	.	PUNCT
ftr-307	853	1	although	although	SCONJ
ftr-307	853	2	ms	ms	PROPN
ftr-307	853	3	.	.	PROPN
ftr-307	853	4	brewster	brewster	PROPN
ftr-307	853	5	argues	argue	VERB
ftr-307	853	6	for	for	ADP
ftr-307	853	7	exclusion	exclusion	NOUN
ftr-307	853	8	,	,	PUNCT
ftr-307	853	9	she	she	PRON
ftr-307	853	10	is	be	AUX
ftr-307	853	11	forthcoming	forthcoming	ADJ
ftr-307	853	12	in	in	ADP
ftr-307	853	13	noting	note	VERB
ftr-307	853	14	that	that	SCONJ
ftr-307	853	15	there	there	PRON
ftr-307	853	16	is	be	VERB
ftr-307	853	17	no	no	DET
ftr-307	853	18	guidance	guidance	NOUN
ftr-307	853	19	on	on	ADP
ftr-307	853	20	point	point	NOUN
ftr-307	853	21	.	.	PUNCT
ftr-307	854	1	i	i	PRON
ftr-307	854	2	d.	d.	PROPN
ftr-307	854	3	at	at	ADP
ftr-307	854	4	1429	1429	NUM
ftr-307	854	5	.	.	PUNCT
ftr-307	855	1	161	161	NUM
ftr-307	855	2	.	.	X
ftr-307	855	3	18	18	NUM
ftr-307	855	4	u.s.c	u.s.c	NOUN
ftr-307	855	5	.	.	PUNCT
ftr-307	856	1	§	§	PROPN
ftr-307	856	2	1593	1593	NUM
ftr-307	856	3	.	.	PUNCT
ftr-307	857	1	2013	2013	NUM
ftr-307	857	2	]	]	PUNCT
ftr-307	857	3	taxing	tax	VERB
ftr-307	857	4	anxiety	anxiety	NOUN
ftr-307	857	5	107	107	NUM
ftr-307	857	6	as	as	ADP
ftr-307	857	7	other	other	ADJ
ftr-307	857	8	costs	cost	NOUN
ftr-307	857	9	incurred	incur	VERB
ftr-307	857	10	;	;	PUNCT
ftr-307	857	11	and	and	CCONJ
ftr-307	857	12	(	(	PUNCT
ftr-307	857	13	f	f	X
ftr-307	857	14	)	)	PUNCT
ftr-307	857	15	any	any	DET
ftr-307	857	16	other	other	ADJ
ftr-307	857	17	losses	loss	NOUN
ftr-307	857	18	suffered	suffer	VERB
ftr-307	857	19	by	by	ADP
ftr-307	857	20	the	the	DET
ftr-307	857	21	victim	victim	NOUN
ftr-307	857	22	as	as	ADP
ftr-307	857	23	a	a	DET
ftr-307	857	24	proximate	proximate	NOUN
ftr-307	857	25	result	result	NOUN
ftr-307	857	26	of	of	ADP
ftr-307	857	27	the	the	DET
ftr-307	857	28	offense.162	offense.162	NOUN
ftr-307	857	29	under	under	ADP
ftr-307	857	30	section	section	NOUN
ftr-307	857	31	104(a)(2	104(a)(2	NUM
ftr-307	857	32	)	)	PUNCT
ftr-307	857	33	,	,	PUNCT
ftr-307	857	34	as	as	ADV
ftr-307	857	35	well	well	ADV
ftr-307	857	36	as	as	ADP
ftr-307	857	37	the	the	DET
ftr-307	857	38	“	"	PUNCT
ftr-307	857	39	in	in	ADP
ftr-307	857	40	lieu	lieu	NOUN
ftr-307	857	41	of	of	ADP
ftr-307	857	42	what	what	PRON
ftr-307	857	43	”	"	PUNCT
ftr-307	857	44	approach	approach	NOUN
ftr-307	857	45	to	to	ADP
ftr-307	857	46	damages	damage	NOUN
ftr-307	857	47	,	,	PUNCT
ftr-307	857	48	some	some	PRON
ftr-307	857	49	of	of	ADP
ftr-307	857	50	these	these	DET
ftr-307	857	51	damages	damage	NOUN
ftr-307	857	52	would	would	AUX
ftr-307	857	53	be	be	AUX
ftr-307	857	54	excluded	exclude	VERB
ftr-307	857	55	(	(	PUNCT
ftr-307	857	56	unreimbursed	unreimburse	VERB
ftr-307	857	57	medical	medical	ADJ
ftr-307	857	58	services	service	NOUN
ftr-307	857	59	,	,	PUNCT
ftr-307	857	60	unless	unless	SCONJ
ftr-307	857	61	previously	previously	ADV
ftr-307	857	62	deducted	deduct	VERB
ftr-307	857	63	)	)	PUNCT
ftr-307	857	64	,	,	PUNCT
ftr-307	857	65	and	and	CCONJ
ftr-307	857	66	some	some	PRON
ftr-307	857	67	would	would	AUX
ftr-307	857	68	not	not	PART
ftr-307	857	69	(	(	PUNCT
ftr-307	857	70	lost	lose	VERB
ftr-307	857	71	income	income	NOUN
ftr-307	857	72	)	)	PUNCT
ftr-307	857	73	.	.	PUNCT
ftr-307	858	1	the	the	DET
ftr-307	858	2	irs	irs	PROPN
ftr-307	858	3	,	,	PUNCT
ftr-307	858	4	however	however	ADV
ftr-307	858	5	,	,	PUNCT
ftr-307	858	6	advised	advise	VERB
ftr-307	858	7	recently	recently	ADV
ftr-307	858	8	that	that	SCONJ
ftr-307	858	9	these	these	DET
ftr-307	858	10	restitution	restitution	NOUN
ftr-307	858	11	payments	payment	NOUN
ftr-307	858	12	are	be	AUX
ftr-307	858	13	not	not	PART
ftr-307	858	14	taxable	taxable	ADJ
ftr-307	858	15	in	in	ADP
ftr-307	858	16	their	their	PRON
ftr-307	858	17	entirety.163	entirety.163	NOUN
ftr-307	858	18	i	i	PRON
ftr-307	858	19	do	do	AUX
ftr-307	858	20	not	not	PART
ftr-307	858	21	mean	mean	VERB
ftr-307	858	22	to	to	PART
ftr-307	858	23	take	take	VERB
ftr-307	858	24	up	up	ADP
ftr-307	858	25	the	the	DET
ftr-307	858	26	arguments	argument	NOUN
ftr-307	858	27	surrounding	surround	VERB
ftr-307	858	28	the	the	DET
ftr-307	858	29	particular	particular	ADJ
ftr-307	858	30	tax	tax	NOUN
ftr-307	858	31	treatment	treatment	NOUN
ftr-307	858	32	of	of	ADP
ftr-307	858	33	either	either	PRON
ftr-307	858	34	of	of	ADP
ftr-307	858	35	these	these	DET
ftr-307	858	36	examples	example	NOUN
ftr-307	858	37	.	.	PUNCT
ftr-307	859	1	what	what	PRON
ftr-307	859	2	i	i	PRON
ftr-307	859	3	do	do	AUX
ftr-307	859	4	mean	mean	VERB
ftr-307	859	5	to	to	PART
ftr-307	859	6	point	point	VERB
ftr-307	859	7	out	out	ADP
ftr-307	859	8	,	,	PUNCT
ftr-307	859	9	though	though	ADV
ftr-307	859	10	,	,	PUNCT
ftr-307	859	11	is	be	AUX
ftr-307	859	12	that	that	SCONJ
ftr-307	859	13	these	these	DET
ftr-307	859	14	examples	example	NOUN
ftr-307	859	15	highlight	highlight	VERB
ftr-307	859	16	a	a	DET
ftr-307	859	17	central	central	ADJ
ftr-307	859	18	problem	problem	NOUN
ftr-307	859	19	of	of	ADP
ftr-307	859	20	the	the	DET
ftr-307	859	21	current	current	ADJ
ftr-307	859	22	tax	tax	NOUN
ftr-307	859	23	treatment	treatment	NOUN
ftr-307	859	24	of	of	ADP
ftr-307	859	25	damages	damage	NOUN
ftr-307	859	26	—	—	PUNCT
ftr-307	859	27	its	its	PRON
ftr-307	859	28	unpredictability	unpredictability	NOUN
ftr-307	859	29	.	.	PUNCT
ftr-307	860	1	lack	lack	NOUN
ftr-307	860	2	of	of	ADP
ftr-307	860	3	clarity	clarity	NOUN
ftr-307	860	4	in	in	ADP
ftr-307	860	5	the	the	DET
ftr-307	860	6	code	code	NOUN
ftr-307	860	7	,	,	PUNCT
ftr-307	860	8	combined	combine	VERB
ftr-307	860	9	with	with	ADP
ftr-307	860	10	the	the	DET
ftr-307	860	11	absence	absence	NOUN
ftr-307	860	12	of	of	ADP
ftr-307	860	13	a	a	DET
ftr-307	860	14	theoretical	theoretical	ADJ
ftr-307	860	15	justification	justification	NOUN
ftr-307	860	16	for	for	ADP
ftr-307	860	17	the	the	DET
ftr-307	860	18	exclusion	exclusion	NOUN
ftr-307	860	19	in	in	ADP
ftr-307	860	20	section	section	NOUN
ftr-307	860	21	104(a)(2	104(a)(2	NUM
ftr-307	860	22	)	)	PUNCT
ftr-307	860	23	has	have	AUX
ftr-307	860	24	forced	force	VERB
ftr-307	860	25	the	the	DET
ftr-307	860	26	irs	irs	PROPN
ftr-307	860	27	to	to	PART
ftr-307	860	28	take	take	VERB
ftr-307	860	29	a	a	DET
ftr-307	860	30	piece	piece	NOUN
ftr-307	860	31	-	-	PUNCT
ftr-307	860	32	meal	meal	NOUN
ftr-307	860	33	approach	approach	NOUN
ftr-307	860	34	,	,	PUNCT
ftr-307	860	35	which	which	PRON
ftr-307	860	36	is	be	AUX
ftr-307	860	37	what	what	PRON
ftr-307	860	38	we	we	PRON
ftr-307	860	39	see	see	VERB
ftr-307	860	40	reflected	reflect	VERB
ftr-307	860	41	in	in	ADP
ftr-307	860	42	the	the	DET
ftr-307	860	43	recent	recent	ADJ
ftr-307	860	44	guidance	guidance	NOUN
ftr-307	860	45	to	to	ADP
ftr-307	860	46	trafficking	traffic	VERB
ftr-307	860	47	victims	victim	NOUN
ftr-307	860	48	.	.	PUNCT
ftr-307	861	1	although	although	SCONJ
ftr-307	861	2	there	there	PRON
ftr-307	861	3	are	be	VERB
ftr-307	861	4	no	no	PRON
ftr-307	861	5	doubt	doubt	ADV
ftr-307	861	6	good	good	ADJ
ftr-307	861	7	reasons	reason	NOUN
ftr-307	861	8	why	why	SCONJ
ftr-307	861	9	congress	congress	PROPN
ftr-307	861	10	might	might	AUX
ftr-307	861	11	choose	choose	VERB
ftr-307	861	12	to	to	PART
ftr-307	861	13	exclude	exclude	VERB
ftr-307	861	14	these	these	DET
ftr-307	861	15	mandatory	mandatory	ADJ
ftr-307	861	16	restitution	restitution	NOUN
ftr-307	861	17	payments	payment	NOUN
ftr-307	861	18	from	from	ADP
ftr-307	861	19	income,164	income,164	PROPN
ftr-307	861	20	the	the	DET
ftr-307	861	21	fact	fact	NOUN
ftr-307	861	22	of	of	ADP
ftr-307	861	23	the	the	DET
ftr-307	861	24	matter	matter	NOUN
ftr-307	861	25	is	be	AUX
ftr-307	861	26	that	that	SCONJ
ftr-307	861	27	they	they	PRON
ftr-307	861	28	did	do	VERB
ftr-307	861	29	not,165	not,165	CCONJ
ftr-307	861	30	and	and	CCONJ
ftr-307	861	31	left	leave	VERB
ftr-307	861	32	the	the	DET
ftr-307	861	33	irs	irs	PROPN
ftr-307	861	34	holding	hold	VERB
ftr-307	861	35	the	the	DET
ftr-307	861	36	bag.166	bag.166	NOUN
ftr-307	861	37	162	162	NUM
ftr-307	861	38	.	.	PUNCT
ftr-307	861	39	18	18	NUM
ftr-307	861	40	u.s.c	u.s.c	NOUN
ftr-307	861	41	.	.	PUNCT
ftr-307	862	1	§	§	PROPN
ftr-307	862	2	2259(b)(3	2259(b)(3	NOUN
ftr-307	862	3	)	)	PUNCT
ftr-307	863	1	;	;	PUNCT
ftr-307	863	2	see	see	VERB
ftr-307	863	3	§	§	PROPN
ftr-307	863	4	1593	1593	NUM
ftr-307	863	5	(	(	PUNCT
ftr-307	863	6	providing	provide	VERB
ftr-307	863	7	that	that	SCONJ
ftr-307	863	8	“	"	PUNCT
ftr-307	863	9	full	full	ADJ
ftr-307	863	10	amount	amount	NOUN
ftr-307	863	11	of	of	ADP
ftr-307	863	12	the	the	DET
ftr-307	863	13	victim	victim	NOUN
ftr-307	863	14	’s	’s	PART
ftr-307	863	15	losses	loss	NOUN
ftr-307	863	16	”	"	PUNCT
ftr-307	863	17	has	have	VERB
ftr-307	863	18	the	the	DET
ftr-307	863	19	same	same	ADJ
ftr-307	863	20	definition	definition	NOUN
ftr-307	863	21	of	of	ADP
ftr-307	863	22	the	the	DET
ftr-307	863	23	term	term	NOUN
ftr-307	863	24	as	as	SCONJ
ftr-307	863	25	that	that	PRON
ftr-307	863	26	found	find	VERB
ftr-307	863	27	in	in	ADP
ftr-307	863	28	section	section	NOUN
ftr-307	863	29	2259	2259	NUM
ftr-307	863	30	)	)	PUNCT
ftr-307	863	31	.	.	PUNCT
ftr-307	864	1	163	163	NUM
ftr-307	864	2	.	.	PUNCT
ftr-307	865	1	notice	notice	PROPN
ftr-307	865	2	2012–12	2012–12	PROPN
ftr-307	865	3	,	,	PUNCT
ftr-307	865	4	2012	2012	NUM
ftr-307	865	5	-	-	SYM
ftr-307	865	6	6	6	NUM
ftr-307	865	7	i.r.b	i.r.b	NOUN
ftr-307	865	8	.	.	PUNCT
ftr-307	866	1	365	365	NUM
ftr-307	866	2	(	(	PUNCT
ftr-307	866	3	“	"	PUNCT
ftr-307	866	4	this	this	DET
ftr-307	866	5	notice	notice	NOUN
ftr-307	866	6	advises	advise	VERB
ftr-307	866	7	taxpayers	taxpayer	NOUN
ftr-307	866	8	that	that	SCONJ
ftr-307	866	9	mandatory	mandatory	ADJ
ftr-307	866	10	restitution	restitution	NOUN
ftr-307	866	11	payments	payment	NOUN
ftr-307	866	12	awarded	award	VERB
ftr-307	866	13	to	to	ADP
ftr-307	866	14	victims	victim	NOUN
ftr-307	866	15	of	of	ADP
ftr-307	866	16	human	human	ADJ
ftr-307	866	17	trafficking	trafficking	NOUN
ftr-307	866	18	under	under	ADP
ftr-307	866	19	18	18	NUM
ftr-307	866	20	u.s.c	u.s.c	ADJ
ftr-307	866	21	.	.	PUNCT
ftr-307	867	1	section	section	NOUN
ftr-307	867	2	1593	1593	NUM
ftr-307	867	3	are	be	AUX
ftr-307	867	4	excluded	exclude	VERB
ftr-307	867	5	from	from	ADP
ftr-307	867	6	gross	gross	ADJ
ftr-307	867	7	income	income	NOUN
ftr-307	867	8	under	under	ADP
ftr-307	867	9	section	section	NOUN
ftr-307	867	10	61	61	NUM
ftr-307	867	11	of	of	ADP
ftr-307	867	12	the	the	DET
ftr-307	867	13	code	code	NOUN
ftr-307	867	14	for	for	ADP
ftr-307	867	15	federal	federal	ADJ
ftr-307	867	16	income	income	NOUN
ftr-307	867	17	tax	tax	NOUN
ftr-307	867	18	purposes	purpose	NOUN
ftr-307	867	19	.	.	PUNCT
ftr-307	867	20	”	"	PUNCT
ftr-307	867	21	)	)	PUNCT
ftr-307	867	22	.	.	PUNCT
ftr-307	868	1	164	164	NUM
ftr-307	868	2	.	.	PUNCT
ftr-307	869	1	without	without	ADP
ftr-307	869	2	purporting	purport	VERB
ftr-307	869	3	to	to	PART
ftr-307	869	4	be	be	AUX
ftr-307	869	5	exhaustive	exhaustive	ADJ
ftr-307	869	6	,	,	PUNCT
ftr-307	869	7	congress	congress	PROPN
ftr-307	869	8	might	might	AUX
ftr-307	869	9	be	be	AUX
ftr-307	869	10	persuaded	persuade	VERB
ftr-307	869	11	that	that	SCONJ
ftr-307	869	12	the	the	DET
ftr-307	869	13	exception	exception	NOUN
ftr-307	869	14	is	be	AUX
ftr-307	869	15	justified	justify	VERB
ftr-307	869	16	because	because	SCONJ
ftr-307	869	17	the	the	DET
ftr-307	869	18	criminal	criminal	ADJ
ftr-307	869	19	court	court	NOUN
ftr-307	869	20	’s	’s	PART
ftr-307	869	21	involvement	involvement	NOUN
ftr-307	869	22	mitigates	mitigate	VERB
ftr-307	869	23	any	any	DET
ftr-307	869	24	concern	concern	NOUN
ftr-307	869	25	about	about	ADP
ftr-307	869	26	allocation	allocation	NOUN
ftr-307	869	27	arbitrage	arbitrage	NOUN
ftr-307	869	28	or	or	CCONJ
ftr-307	869	29	other	other	ADJ
ftr-307	869	30	tax	tax	NOUN
ftr-307	869	31	gamesmanship	gamesmanship	NOUN
ftr-307	869	32	.	.	PUNCT
ftr-307	870	1	furthermore	furthermore	ADV
ftr-307	870	2	,	,	PUNCT
ftr-307	870	3	this	this	DET
ftr-307	870	4	statute	statute	NOUN
ftr-307	870	5	addresses	address	VERB
ftr-307	870	6	a	a	DET
ftr-307	870	7	defined	define	VERB
ftr-307	870	8	,	,	PUNCT
ftr-307	870	9	specific	specific	ADJ
ftr-307	870	10	,	,	PUNCT
ftr-307	870	11	and	and	CCONJ
ftr-307	870	12	limited	limited	ADJ
ftr-307	870	13	group	group	NOUN
ftr-307	870	14	of	of	ADP
ftr-307	870	15	potential	potential	ADJ
ftr-307	870	16	recipients	recipient	NOUN
ftr-307	870	17	of	of	ADP
ftr-307	870	18	the	the	DET
ftr-307	870	19	exclusion	exclusion	NOUN
ftr-307	870	20	.	.	PUNCT
ftr-307	871	1	given	give	VERB
ftr-307	871	2	that	that	DET
ftr-307	871	3	specificity	specificity	NOUN
ftr-307	871	4	,	,	PUNCT
ftr-307	871	5	and	and	CCONJ
ftr-307	871	6	the	the	DET
ftr-307	871	7	remoteness	remoteness	NOUN
ftr-307	871	8	that	that	SCONJ
ftr-307	871	9	any	any	DET
ftr-307	871	10	large	large	ADJ
ftr-307	871	11	number	number	NOUN
ftr-307	871	12	of	of	ADP
ftr-307	871	13	victims	victim	NOUN
ftr-307	871	14	will	will	AUX
ftr-307	871	15	recover	recover	VERB
ftr-307	871	16	significant	significant	ADJ
ftr-307	871	17	damages	damage	NOUN
ftr-307	871	18	,	,	PUNCT
ftr-307	871	19	congress	congress	PROPN
ftr-307	871	20	could	could	AUX
ftr-307	871	21	reasonably	reasonably	ADV
ftr-307	871	22	decide	decide	VERB
ftr-307	871	23	to	to	PART
ftr-307	871	24	forego	forego	VERB
ftr-307	871	25	the	the	DET
ftr-307	871	26	revenue	revenue	NOUN
ftr-307	871	27	so	so	SCONJ
ftr-307	871	28	that	that	SCONJ
ftr-307	871	29	the	the	DET
ftr-307	871	30	irs	irs	PROPN
ftr-307	871	31	could	could	AUX
ftr-307	871	32	go	go	VERB
ftr-307	871	33	after	after	ADP
ftr-307	871	34	higher	high	ADJ
ftr-307	871	35	dollar	dollar	NOUN
ftr-307	871	36	disputes	dispute	NOUN
ftr-307	871	37	.	.	PUNCT
ftr-307	872	1	yet	yet	CCONJ
ftr-307	872	2	another	another	DET
ftr-307	872	3	possibility	possibility	NOUN
ftr-307	872	4	is	be	AUX
ftr-307	872	5	that	that	SCONJ
ftr-307	872	6	because	because	SCONJ
ftr-307	872	7	some	some	PRON
ftr-307	872	8	of	of	ADP
ftr-307	872	9	the	the	DET
ftr-307	872	10	award	award	NOUN
ftr-307	872	11	appears	appear	VERB
ftr-307	872	12	taxable	taxable	ADJ
ftr-307	872	13	,	,	PUNCT
ftr-307	872	14	and	and	CCONJ
ftr-307	872	15	some	some	PRON
ftr-307	872	16	not	not	PART
ftr-307	872	17	,	,	PUNCT
ftr-307	872	18	congress	congress	PROPN
ftr-307	872	19	could	could	AUX
ftr-307	872	20	opt	opt	VERB
ftr-307	872	21	for	for	ADP
ftr-307	872	22	ease	ease	NOUN
ftr-307	872	23	in	in	ADP
ftr-307	872	24	administration	administration	NOUN
ftr-307	872	25	,	,	PUNCT
ftr-307	872	26	so	so	SCONJ
ftr-307	872	27	as	as	SCONJ
ftr-307	872	28	not	not	PART
ftr-307	872	29	to	to	PART
ftr-307	872	30	burden	burden	VERB
ftr-307	872	31	the	the	DET
ftr-307	872	32	u.s	u.s	PROPN
ftr-307	872	33	.	.	PROPN
ftr-307	872	34	attorneys	attorney	NOUN
ftr-307	872	35	prosecuting	prosecute	VERB
ftr-307	872	36	the	the	DET
ftr-307	872	37	cases	case	NOUN
ftr-307	872	38	.	.	PUNCT
ftr-307	873	1	165	165	NUM
ftr-307	873	2	.	.	PUNCT
ftr-307	874	1	the	the	DET
ftr-307	874	2	exclusion	exclusion	NOUN
ftr-307	874	3	could	could	AUX
ftr-307	874	4	very	very	ADV
ftr-307	874	5	readily	readily	ADV
ftr-307	874	6	have	have	AUX
ftr-307	874	7	gone	go	VERB
ftr-307	874	8	into	into	ADP
ftr-307	874	9	section	section	NOUN
ftr-307	874	10	1593	1593	NUM
ftr-307	874	11	of	of	ADP
ftr-307	874	12	title	title	NOUN
ftr-307	874	13	18	18	NUM
ftr-307	874	14	itself	itself	PRON
ftr-307	874	15	by	by	ADP
ftr-307	874	16	simply	simply	ADV
ftr-307	874	17	adding	add	VERB
ftr-307	874	18	the	the	DET
ftr-307	874	19	phrase	phrase	NOUN
ftr-307	874	20	,	,	PUNCT
ftr-307	874	21	“	"	PUNCT
ftr-307	874	22	restitution	restitution	NOUN
ftr-307	874	23	awarded	award	VERB
ftr-307	874	24	under	under	ADP
ftr-307	874	25	this	this	DET
ftr-307	874	26	section	section	NOUN
ftr-307	874	27	shall	shall	AUX
ftr-307	874	28	be	be	AUX
ftr-307	874	29	excluded	exclude	VERB
ftr-307	874	30	from	from	ADP
ftr-307	874	31	income	income	NOUN
ftr-307	874	32	under	under	ADP
ftr-307	874	33	26	26	NUM
ftr-307	874	34	u.s.c	u.s.c	NOUN
ftr-307	874	35	.	.	PUNCT
ftr-307	875	1	61	61	NUM
ftr-307	875	2	.	.	PUNCT
ftr-307	875	3	”	"	PUNCT
ftr-307	876	1	166	166	NUM
ftr-307	876	2	.	.	PUNCT
ftr-307	877	1	this	this	DET
ftr-307	877	2	question	question	NOUN
ftr-307	877	3	likely	likely	ADV
ftr-307	877	4	is	be	AUX
ftr-307	877	5	largely	largely	ADV
ftr-307	877	6	academic	academic	ADJ
ftr-307	877	7	.	.	PUNCT
ftr-307	878	1	despite	despite	SCONJ
ftr-307	878	2	the	the	DET
ftr-307	878	3	criminal	criminal	ADJ
ftr-307	878	4	law	law	NOUN
ftr-307	878	5	beginning	begin	VERB
ftr-307	878	6	to	to	PART
ftr-307	878	7	“	"	PUNCT
ftr-307	878	8	assume	assume	VERB
ftr-307	878	9	the	the	DET
ftr-307	878	10	same	same	ADJ
ftr-307	878	11	compensatory	compensatory	ADJ
ftr-307	878	12	role	role	NOUN
ftr-307	878	13	as	as	ADP
ftr-307	878	14	the	the	DET
ftr-307	878	15	large	large	ADJ
ftr-307	878	16	private	private	ADJ
ftr-307	878	17	lawsuit	lawsuit	NOUN
ftr-307	878	18	,	,	PUNCT
ftr-307	878	19	”	"	PUNCT
ftr-307	878	20	few	few	ADJ
ftr-307	878	21	crime	crime	NOUN
ftr-307	878	22	victims	victim	NOUN
ftr-307	878	23	ever	ever	ADV
ftr-307	878	24	recover	recover	VERB
ftr-307	878	25	damages	damage	NOUN
ftr-307	878	26	from	from	ADP
ftr-307	878	27	perpetrators	perpetrator	NOUN
ftr-307	878	28	.	.	PUNCT
ftr-307	879	1	adam	adam	PROPN
ftr-307	879	2	s.	s.	PROPN
ftr-307	879	3	zimmerman	zimmerman	PROPN
ftr-307	879	4	&	&	CCONJ
ftr-307	879	5	david	david	PROPN
ftr-307	879	6	m.	m.	PROPN
ftr-307	879	7	jaros	jaros	PROPN
ftr-307	879	8	,	,	PUNCT
ftr-307	879	9	the	the	DET
ftr-307	879	10	criminal	criminal	ADJ
ftr-307	879	11	class	class	NOUN
ftr-307	879	12	action	action	NOUN
ftr-307	879	13	,	,	PUNCT
ftr-307	879	14	159	159	NUM
ftr-307	879	15	u.	u.	NOUN
ftr-307	879	16	pa	pa	PROPN
ftr-307	879	17	.	.	PUNCT
ftr-307	879	18	l.	l.	PROPN
ftr-307	879	19	rev	rev	PROPN
ftr-307	879	20	.	.	PROPN
ftr-307	879	21	1385	1385	NUM
ftr-307	879	22	,	,	PUNCT
ftr-307	879	23	1390	1390	NUM
ftr-307	879	24	,	,	PUNCT
ftr-307	879	25	1455	1455	NUM
ftr-307	879	26	n.41	n.41	NOUN
ftr-307	879	27	(	(	PUNCT
ftr-307	879	28	2011	2011	NUM
ftr-307	879	29	)	)	PUNCT
ftr-307	879	30	(	(	PUNCT
ftr-307	879	31	internal	internal	ADJ
ftr-307	879	32	citations	citation	NOUN
ftr-307	879	33	omitted	omit	VERB
ftr-307	879	34	)	)	PUNCT
ftr-307	879	35	.	.	PUNCT
ftr-307	880	1	though	though	SCONJ
ftr-307	880	2	there	there	PRON
ftr-307	880	3	is	be	VERB
ftr-307	880	4	little	little	ADJ
ftr-307	880	5	available	available	ADJ
ftr-307	880	6	data	datum	NOUN
ftr-307	880	7	on	on	ADP
ftr-307	880	8	sex	sex	NOUN
ftr-307	880	9	trafficking	traffic	VERB
ftr-307	880	10	victims	victim	NOUN
ftr-307	880	11	in	in	ADP
ftr-307	880	12	the	the	DET
ftr-307	880	13	united	united	PROPN
ftr-307	880	14	states	states	PROPN
ftr-307	880	15	,	,	PUNCT
ftr-307	880	16	it	it	PRON
ftr-307	880	17	is	be	AUX
ftr-307	880	18	unlikely	unlikely	ADJ
ftr-307	880	19	that	that	SCONJ
ftr-307	880	20	trafficking	traffic	VERB
ftr-307	880	21	victims	victim	NOUN
ftr-307	880	22	will	will	AUX
ftr-307	880	23	recover	recover	VERB
ftr-307	880	24	significant	significant	ADJ
ftr-307	880	25	amounts	amount	NOUN
ftr-307	880	26	through	through	ADP
ftr-307	880	27	criminal	criminal	ADJ
ftr-307	880	28	prosecution	prosecution	NOUN
ftr-307	880	29	.	.	PUNCT
ftr-307	881	1	donna	donna	PROPN
ftr-307	881	2	m.	m.	NOUN
ftr-307	881	3	hughes	hughes	PROPN
ftr-307	881	4	,	,	PUNCT
ftr-307	881	5	combating	combat	VERB
ftr-307	881	6	sex	sex	NOUN
ftr-307	881	7	trafficking	trafficking	NOUN
ftr-307	881	8	:	:	PUNCT
ftr-307	881	9	a	a	DET
ftr-307	881	10	perpetrator	perpetrator	NOUN
ftr-307	881	11	-	-	PUNCT
ftr-307	881	12	focused	focus	VERB
ftr-307	881	13	approach	approach	NOUN
ftr-307	881	14	,	,	PUNCT
ftr-307	881	15	6	6	NUM
ftr-307	881	16	u.	u.	PROPN
ftr-307	881	17	st	st	PROPN
ftr-307	881	18	.	.	PROPN
ftr-307	881	19	thomas	thomas	PROPN
ftr-307	881	20	l.j	l.j	PROPN
ftr-307	881	21	.	.	PROPN
ftr-307	881	22	108	108	NUM
ftr-307	881	23	florida	florida	PROPN
ftr-307	881	24	tax	tax	NOUN
ftr-307	881	25	review	review	NOUN
ftr-307	882	1	[	[	X
ftr-307	882	2	vol	vol	NOUN
ftr-307	882	3	.	.	PUNCT
ftr-307	883	1	14:3	14:3	NUM
ftr-307	883	2	v.	v.	ADP
ftr-307	883	3	the	the	DET
ftr-307	883	4	better	well	ADJ
ftr-307	883	5	solution	solution	NOUN
ftr-307	883	6	:	:	PUNCT
ftr-307	883	7	full	full	ADJ
ftr-307	883	8	inclusion	inclusion	NOUN
ftr-307	883	9	with	with	ADP
ftr-307	883	10	jury	jury	NOUN
ftr-307	883	11	awareness	awareness	NOUN
ftr-307	883	12	i	i	PRON
ftr-307	883	13	agree	agree	VERB
ftr-307	883	14	with	with	ADP
ftr-307	883	15	the	the	DET
ftr-307	883	16	call	call	NOUN
ftr-307	883	17	for	for	ADP
ftr-307	883	18	reform	reform	NOUN
ftr-307	883	19	of	of	ADP
ftr-307	883	20	section	section	NOUN
ftr-307	883	21	104(a)(2	104(a)(2	NUM
ftr-307	883	22	):	):	PUNCT
ftr-307	883	23	many	many	ADJ
ftr-307	883	24	reasons	reason	NOUN
ftr-307	883	25	support	support	VERB
ftr-307	883	26	reform	reform	NOUN
ftr-307	883	27	,	,	PUNCT
ftr-307	883	28	not	not	PART
ftr-307	883	29	the	the	DET
ftr-307	883	30	least	least	ADJ
ftr-307	883	31	of	of	ADP
ftr-307	883	32	which	which	PRON
ftr-307	883	33	is	be	AUX
ftr-307	883	34	that	that	SCONJ
ftr-307	883	35	there	there	PRON
ftr-307	883	36	is	be	VERB
ftr-307	883	37	simply	simply	ADV
ftr-307	883	38	no	no	DET
ftr-307	883	39	persuasive	persuasive	ADJ
ftr-307	883	40	reason	reason	NOUN
ftr-307	883	41	to	to	PART
ftr-307	883	42	tax	tax	VERB
ftr-307	883	43	the	the	DET
ftr-307	883	44	awards	award	NOUN
ftr-307	883	45	of	of	ADP
ftr-307	883	46	those	those	DET
ftr-307	883	47	victims	victim	NOUN
ftr-307	883	48	whose	whose	DET
ftr-307	883	49	injuries	injury	NOUN
ftr-307	883	50	are	be	AUX
ftr-307	883	51	mental	mental	ADJ
ftr-307	883	52	or	or	CCONJ
ftr-307	883	53	emotional	emotional	ADJ
ftr-307	883	54	,	,	PUNCT
ftr-307	883	55	but	but	CCONJ
ftr-307	883	56	at	at	ADP
ftr-307	883	57	the	the	DET
ftr-307	883	58	same	same	ADJ
ftr-307	883	59	time	time	NOUN
ftr-307	883	60	,	,	PUNCT
ftr-307	883	61	exempt	exempt	ADJ
ftr-307	883	62	awards	award	NOUN
ftr-307	883	63	of	of	ADP
ftr-307	883	64	those	those	DET
ftr-307	883	65	victims	victim	NOUN
ftr-307	883	66	whose	whose	DET
ftr-307	883	67	injuries	injury	NOUN
ftr-307	883	68	are	be	AUX
ftr-307	883	69	physical.167	physical.167	ADV
ftr-307	883	70	furthermore	furthermore	ADV
ftr-307	883	71	,	,	PUNCT
ftr-307	883	72	i	i	PRON
ftr-307	883	73	agree	agree	VERB
ftr-307	883	74	with	with	ADP
ftr-307	883	75	the	the	DET
ftr-307	883	76	litany	litany	NOUN
ftr-307	883	77	of	of	ADP
ftr-307	883	78	defects	defect	NOUN
ftr-307	883	79	in	in	ADP
ftr-307	883	80	the	the	DET
ftr-307	883	81	current	current	ADJ
ftr-307	883	82	tax	tax	NOUN
ftr-307	883	83	treatment	treatment	NOUN
ftr-307	883	84	of	of	ADP
ftr-307	883	85	damages	damage	NOUN
ftr-307	883	86	as	as	SCONJ
ftr-307	883	87	identified	identify	VERB
ftr-307	883	88	by	by	ADP
ftr-307	883	89	the	the	DET
ftr-307	883	90	nta	nta	PROPN
ftr-307	883	91	/	/	SYM
ftr-307	883	92	aba	aba	PROPN
ftr-307	883	93	in	in	ADP
ftr-307	883	94	their	their	PRON
ftr-307	883	95	respective	respective	ADJ
ftr-307	883	96	reports.168	reports.168	NOUN
ftr-307	883	97	in	in	ADP
ftr-307	883	98	addition	addition	NOUN
ftr-307	883	99	to	to	ADP
ftr-307	883	100	amplifying	amplify	VERB
ftr-307	883	101	those	those	DET
ftr-307	883	102	defects	defect	NOUN
ftr-307	883	103	noted	note	VERB
ftr-307	883	104	by	by	ADP
ftr-307	883	105	the	the	DET
ftr-307	883	106	nta	nta	PROPN
ftr-307	883	107	/	/	SYM
ftr-307	883	108	aba	aba	PROPN
ftr-307	883	109	,	,	PUNCT
ftr-307	883	110	i	i	PRON
ftr-307	883	111	have	have	AUX
ftr-307	883	112	identified	identify	VERB
ftr-307	883	113	and	and	CCONJ
ftr-307	883	114	discussed	discuss	VERB
ftr-307	883	115	additional	additional	ADJ
ftr-307	883	116	problems	problem	NOUN
ftr-307	883	117	plaguing	plague	VERB
ftr-307	883	118	the	the	DET
ftr-307	883	119	tax	tax	NOUN
ftr-307	883	120	treatment	treatment	NOUN
ftr-307	883	121	of	of	ADP
ftr-307	883	122	damages	damage	NOUN
ftr-307	883	123	.	.	PUNCT
ftr-307	884	1	i	i	PRON
ftr-307	884	2	differ	differ	VERB
ftr-307	884	3	with	with	ADP
ftr-307	884	4	the	the	DET
ftr-307	884	5	nta	nta	PROPN
ftr-307	884	6	/	/	SYM
ftr-307	884	7	aba	aba	PROPN
ftr-307	884	8	,	,	PUNCT
ftr-307	884	9	however	however	ADV
ftr-307	884	10	,	,	PUNCT
ftr-307	884	11	regarding	regard	VERB
ftr-307	884	12	the	the	DET
ftr-307	884	13	proposed	propose	VERB
ftr-307	884	14	solution	solution	NOUN
ftr-307	884	15	.	.	PUNCT
ftr-307	885	1	the	the	DET
ftr-307	885	2	nta	nta	PROPN
ftr-307	885	3	/	/	SYM
ftr-307	885	4	aba	aba	PROPN
ftr-307	885	5	proposed	propose	VERB
ftr-307	885	6	changes	change	NOUN
ftr-307	885	7	are	be	AUX
ftr-307	885	8	unlikely	unlikely	ADJ
ftr-307	885	9	to	to	PART
ftr-307	885	10	eliminate	eliminate	VERB
ftr-307	885	11	the	the	DET
ftr-307	885	12	problems	problem	NOUN
ftr-307	885	13	plaguing	plague	VERB
ftr-307	885	14	section	section	NOUN
ftr-307	885	15	104(a	104(a	PROPN
ftr-307	885	16	)	)	PUNCT
ftr-307	885	17	.	.	PUNCT
ftr-307	886	1	neither	neither	CCONJ
ftr-307	886	2	the	the	DET
ftr-307	886	3	nta	nta	PROPN
ftr-307	886	4	nor	nor	CCONJ
ftr-307	886	5	the	the	DET
ftr-307	886	6	aba	aba	PROPN
ftr-307	886	7	proposes	propose	VERB
ftr-307	886	8	a	a	DET
ftr-307	886	9	sufficiently	sufficiently	ADV
ftr-307	886	10	bright	bright	ADJ
ftr-307	886	11	-	-	PUNCT
ftr-307	886	12	line	line	NOUN
ftr-307	886	13	rule	rule	NOUN
ftr-307	886	14	;	;	PUNCT
ftr-307	886	15	the	the	DET
ftr-307	886	16	aba	aba	PROPN
ftr-307	886	17	proposal	proposal	NOUN
ftr-307	886	18	simply	simply	ADV
ftr-307	886	19	shifts	shift	VERB
ftr-307	886	20	the	the	DET
ftr-307	886	21	pressure	pressure	NOUN
ftr-307	886	22	from	from	ADP
ftr-307	886	23	one	one	NUM
ftr-307	886	24	line	line	NOUN
ftr-307	886	25	that	that	PRON
ftr-307	886	26	can	can	AUX
ftr-307	886	27	be	be	AUX
ftr-307	886	28	gamed	game	VERB
ftr-307	886	29	(	(	PUNCT
ftr-307	886	30	physical	physical	ADJ
ftr-307	886	31	versus	versus	ADP
ftr-307	886	32	non	non	ADJ
ftr-307	886	33	-	-	ADJ
ftr-307	886	34	physical	physical	ADJ
ftr-307	886	35	)	)	PUNCT
ftr-307	886	36	to	to	ADP
ftr-307	886	37	another	another	PRON
ftr-307	886	38	that	that	PRON
ftr-307	886	39	can	can	AUX
ftr-307	886	40	similarly	similarly	ADV
ftr-307	886	41	be	be	AUX
ftr-307	886	42	gamed	game	VERB
ftr-307	886	43	(	(	PUNCT
ftr-307	886	44	economic	economic	ADJ
ftr-307	886	45	versus	versus	ADP
ftr-307	886	46	non	non	ADJ
ftr-307	886	47	-	-	ADJ
ftr-307	886	48	economic	economic	ADJ
ftr-307	886	49	)	)	PUNCT
ftr-307	886	50	.	.	PUNCT
ftr-307	887	1	simply	simply	ADV
ftr-307	887	2	put	put	VERB
ftr-307	887	3	,	,	PUNCT
ftr-307	887	4	when	when	SCONJ
ftr-307	887	5	the	the	DET
ftr-307	887	6	problem	problem	NOUN
ftr-307	887	7	is	be	AUX
ftr-307	887	8	line	line	NOUN
ftr-307	887	9	drawing	drawing	NOUN
ftr-307	887	10	,	,	PUNCT
ftr-307	887	11	changing	change	VERB
ftr-307	887	12	the	the	DET
ftr-307	887	13	lines	line	NOUN
ftr-307	887	14	rarely	rarely	ADV
ftr-307	887	15	solves	solve	VERB
ftr-307	887	16	the	the	DET
ftr-307	887	17	problem	problem	NOUN
ftr-307	887	18	.	.	PUNCT
ftr-307	888	1	in	in	ADP
ftr-307	888	2	some	some	DET
ftr-307	888	3	respects	respect	NOUN
ftr-307	888	4	,	,	PUNCT
ftr-307	888	5	the	the	DET
ftr-307	888	6	nta	nta	PROPN
ftr-307	888	7	proposal	proposal	NOUN
ftr-307	888	8	provides	provide	VERB
ftr-307	888	9	a	a	DET
ftr-307	888	10	bright	bright	ADJ
ftr-307	888	11	line	line	NOUN
ftr-307	888	12	,	,	PUNCT
ftr-307	888	13	but	but	CCONJ
ftr-307	888	14	the	the	DET
ftr-307	888	15	nta	nta	PROPN
ftr-307	888	16	proposal	proposal	NOUN
ftr-307	888	17	gives	give	VERB
ftr-307	888	18	away	away	ADP
ftr-307	888	19	the	the	DET
ftr-307	888	20	store	store	NOUN
ftr-307	888	21	,	,	PUNCT
ftr-307	888	22	and	and	CCONJ
ftr-307	888	23	it	it	PRON
ftr-307	888	24	creates	create	VERB
ftr-307	888	25	a	a	DET
ftr-307	888	26	tantalizing	tantalizing	ADJ
ftr-307	888	27	opportunity	opportunity	NOUN
ftr-307	888	28	for	for	ADP
ftr-307	888	29	tax	tax	NOUN
ftr-307	888	30	gamesmanship	gamesmanship	NOUN
ftr-307	888	31	,	,	PUNCT
ftr-307	888	32	or	or	CCONJ
ftr-307	888	33	what	what	PRON
ftr-307	888	34	i	i	PRON
ftr-307	888	35	have	have	AUX
ftr-307	888	36	termed	term	VERB
ftr-307	888	37	,	,	PUNCT
ftr-307	888	38	allocation	allocation	NOUN
ftr-307	888	39	arbitrage	arbitrage	NOUN
ftr-307	888	40	,	,	PUNCT
ftr-307	888	41	as	as	ADV
ftr-307	888	42	well	well	ADV
ftr-307	888	43	as	as	ADP
ftr-307	888	44	encouraging	encourage	VERB
ftr-307	888	45	specious	specious	ADJ
ftr-307	888	46	claims	claim	NOUN
ftr-307	888	47	of	of	ADP
ftr-307	888	48	mental	mental	ADJ
ftr-307	888	49	injury	injury	NOUN
ftr-307	888	50	.	.	PUNCT
ftr-307	889	1	the	the	DET
ftr-307	889	2	nta	nta	PROPN
ftr-307	889	3	proposal	proposal	NOUN
ftr-307	889	4	fails	fail	VERB
ftr-307	889	5	to	to	PART
ftr-307	889	6	acknowledge	acknowledge	VERB
ftr-307	889	7	the	the	DET
ftr-307	889	8	floodgates	floodgate	NOUN
ftr-307	889	9	that	that	PRON
ftr-307	889	10	will	will	AUX
ftr-307	889	11	open	open	VERB
ftr-307	889	12	if	if	SCONJ
ftr-307	889	13	damages	damage	NOUN
ftr-307	889	14	on	on	ADP
ftr-307	889	15	account	account	NOUN
ftr-307	889	16	of	of	ADP
ftr-307	889	17	nonphysical	nonphysical	ADJ
ftr-307	889	18	injury	injury	NOUN
ftr-307	889	19	become	become	VERB
ftr-307	889	20	non	non	ADJ
ftr-307	889	21	-	-	ADJ
ftr-307	889	22	taxable	taxable	ADJ
ftr-307	889	23	.	.	PUNCT
ftr-307	890	1	in	in	ADP
ftr-307	890	2	this	this	DET
ftr-307	890	3	section	section	NOUN
ftr-307	890	4	,	,	PUNCT
ftr-307	890	5	i	i	PRON
ftr-307	890	6	discuss	discuss	VERB
ftr-307	890	7	why	why	SCONJ
ftr-307	890	8	the	the	DET
ftr-307	890	9	full	full	ADJ
ftr-307	890	10	inclusion	inclusion	NOUN
ftr-307	890	11	with	with	ADP
ftr-307	890	12	jury	jury	NOUN
ftr-307	890	13	awareness	awareness	NOUN
ftr-307	890	14	proposal	proposal	NOUN
ftr-307	890	15	is	be	AUX
ftr-307	890	16	the	the	DET
ftr-307	890	17	better	well	ADJ
ftr-307	890	18	solution	solution	NOUN
ftr-307	890	19	.	.	PUNCT
ftr-307	891	1	28	28	NUM
ftr-307	891	2	,	,	PUNCT
ftr-307	891	3	40	40	NUM
ftr-307	891	4	(	(	PUNCT
ftr-307	891	5	2008	2008	NUM
ftr-307	891	6	)	)	PUNCT
ftr-307	891	7	(	(	PUNCT
ftr-307	891	8	lamenting	lament	VERB
ftr-307	891	9	that	that	SCONJ
ftr-307	891	10	as	as	ADP
ftr-307	891	11	of	of	ADP
ftr-307	891	12	2008	2008	NUM
ftr-307	891	13	“	"	PUNCT
ftr-307	891	14	[	[	X
ftr-307	891	15	t]here	t]here	NOUN
ftr-307	891	16	are	be	AUX
ftr-307	891	17	no	no	DET
ftr-307	891	18	studies	study	NOUN
ftr-307	891	19	of	of	ADP
ftr-307	891	20	the	the	DET
ftr-307	891	21	legal	legal	ADJ
ftr-307	891	22	or	or	CCONJ
ftr-307	891	23	illegal	illegal	ADJ
ftr-307	891	24	sex	sex	NOUN
ftr-307	891	25	industry	industry	NOUN
ftr-307	891	26	in	in	ADP
ftr-307	891	27	the	the	DET
ftr-307	891	28	united	united	PROPN
ftr-307	891	29	states	states	PROPN
ftr-307	891	30	”	"	PUNCT
ftr-307	891	31	and	and	CCONJ
ftr-307	891	32	noting	note	VERB
ftr-307	891	33	that	that	SCONJ
ftr-307	891	34	one	one	NUM
ftr-307	891	35	such	such	ADJ
ftr-307	891	36	study	study	NOUN
ftr-307	891	37	was	be	AUX
ftr-307	891	38	funded	fund	VERB
ftr-307	891	39	in	in	ADP
ftr-307	891	40	2005	2005	NUM
ftr-307	891	41	,	,	PUNCT
ftr-307	891	42	but	but	CCONJ
ftr-307	891	43	never	never	ADV
ftr-307	891	44	carried	carry	VERB
ftr-307	891	45	out	out	ADP
ftr-307	891	46	)	)	PUNCT
ftr-307	891	47	.	.	PUNCT
ftr-307	892	1	there	there	PRON
ftr-307	892	2	has	have	AUX
ftr-307	892	3	been	be	AUX
ftr-307	892	4	at	at	ADP
ftr-307	892	5	least	least	ADJ
ftr-307	892	6	one	one	NUM
ftr-307	892	7	high	high	ADJ
ftr-307	892	8	profile	profile	NOUN
ftr-307	892	9	conviction	conviction	NOUN
ftr-307	892	10	under	under	ADP
ftr-307	892	11	the	the	DET
ftr-307	892	12	anti	anti	ADJ
ftr-307	892	13	-	-	ADJ
ftr-307	892	14	trafficking	trafficking	ADJ
ftr-307	892	15	law	law	NOUN
ftr-307	892	16	that	that	PRON
ftr-307	892	17	seems	seem	VERB
ftr-307	892	18	to	to	PART
ftr-307	892	19	have	have	AUX
ftr-307	892	20	resulted	result	VERB
ftr-307	892	21	in	in	ADP
ftr-307	892	22	victim	victim	NOUN
ftr-307	892	23	restitution	restitution	NOUN
ftr-307	892	24	.	.	PUNCT
ftr-307	893	1	united	united	PROPN
ftr-307	893	2	states	states	PROPN
ftr-307	893	3	v.	v.	PROPN
ftr-307	893	4	sabhnani	sabhnani	PROPN
ftr-307	893	5	,	,	PUNCT
ftr-307	893	6	599	599	NUM
ftr-307	893	7	f.3d	f.3d	NUM
ftr-307	893	8	215	215	NUM
ftr-307	893	9	,	,	PUNCT
ftr-307	893	10	224	224	NUM
ftr-307	893	11	(	(	PUNCT
ftr-307	893	12	2d	2d	NUM
ftr-307	893	13	cir	cir	NOUN
ftr-307	893	14	.	.	PUNCT
ftr-307	893	15	2010	2010	NUM
ftr-307	893	16	)	)	PUNCT
ftr-307	893	17	(	(	PUNCT
ftr-307	893	18	millionaire	millionaire	VERB
ftr-307	893	19	international	international	ADJ
ftr-307	893	20	perfume	perfume	NOUN
ftr-307	893	21	maker	maker	NOUN
ftr-307	893	22	and	and	CCONJ
ftr-307	893	23	his	his	PRON
ftr-307	893	24	wife	wife	NOUN
ftr-307	893	25	were	be	AUX
ftr-307	893	26	convicted	convict	VERB
ftr-307	893	27	of	of	ADP
ftr-307	893	28	trafficking	trafficking	NOUN
ftr-307	893	29	and	and	CCONJ
ftr-307	893	30	ordered	order	VERB
ftr-307	893	31	to	to	PART
ftr-307	893	32	pay	pay	VERB
ftr-307	893	33	nearly	nearly	ADV
ftr-307	893	34	one	one	NUM
ftr-307	893	35	-	-	PUNCT
ftr-307	893	36	million	million	NUM
ftr-307	893	37	dollars	dollar	NOUN
ftr-307	893	38	in	in	ADP
ftr-307	893	39	restitution	restitution	NOUN
ftr-307	893	40	to	to	ADP
ftr-307	893	41	two	two	NUM
ftr-307	893	42	victims	victim	NOUN
ftr-307	893	43	;	;	PUNCT
ftr-307	893	44	the	the	DET
ftr-307	893	45	restitution	restitution	NOUN
ftr-307	893	46	award	award	NOUN
ftr-307	893	47	was	be	AUX
ftr-307	893	48	remanded	remand	VERB
ftr-307	893	49	for	for	SCONJ
ftr-307	893	50	recalculation	recalculation	NOUN
ftr-307	893	51	to	to	PART
ftr-307	893	52	exclude	exclude	VERB
ftr-307	893	53	overtime	overtime	NOUN
ftr-307	893	54	pay	pay	NOUN
ftr-307	893	55	,	,	PUNCT
ftr-307	893	56	but	but	CCONJ
ftr-307	893	57	generally	generally	ADV
ftr-307	893	58	upheld	uphold	VERB
ftr-307	893	59	on	on	ADP
ftr-307	893	60	appeal	appeal	NOUN
ftr-307	893	61	)	)	PUNCT
ftr-307	893	62	.	.	PUNCT
ftr-307	894	1	167	167	NUM
ftr-307	894	2	.	.	PUNCT
ftr-307	894	3	see	see	VERB
ftr-307	894	4	generally	generally	ADV
ftr-307	894	5	g.	g.	PROPN
ftr-307	894	6	christopher	christopher	PROPN
ftr-307	894	7	wright	wright	PROPN
ftr-307	894	8	,	,	PUNCT
ftr-307	894	9	taxation	taxation	NOUN
ftr-307	894	10	of	of	ADP
ftr-307	894	11	personal	personal	ADJ
ftr-307	894	12	injury	injury	NOUN
ftr-307	894	13	awards	award	NOUN
ftr-307	894	14	:	:	PUNCT
ftr-307	894	15	addressing	address	VERB
ftr-307	894	16	the	the	DET
ftr-307	894	17	mind	mind	NOUN
ftr-307	894	18	/	/	SYM
ftr-307	894	19	body	body	NOUN
ftr-307	894	20	dualism	dualism	NOUN
ftr-307	894	21	that	that	PRON
ftr-307	894	22	plagues	plague	VERB
ftr-307	894	23	§	§	PROPN
ftr-307	894	24	104(a)(2	104(a)(2	NUM
ftr-307	894	25	)	)	PUNCT
ftr-307	894	26	of	of	ADP
ftr-307	894	27	the	the	DET
ftr-307	894	28	tax	tax	NOUN
ftr-307	894	29	code	code	NOUN
ftr-307	894	30	,	,	PUNCT
ftr-307	894	31	60	60	NUM
ftr-307	894	32	cath	cath	NOUN
ftr-307	894	33	.	.	PUNCT
ftr-307	895	1	u.	u.	PROPN
ftr-307	895	2	l.	l.	PROPN
ftr-307	895	3	rev	rev	PROPN
ftr-307	895	4	.	.	PROPN
ftr-307	895	5	211	211	NUM
ftr-307	895	6	,	,	PUNCT
ftr-307	895	7	242	242	NUM
ftr-307	895	8	(	(	PUNCT
ftr-307	895	9	2010	2010	NUM
ftr-307	895	10	)	)	PUNCT
ftr-307	896	1	[	[	X
ftr-307	896	2	hereinafter	hereinafter	NOUN
ftr-307	896	3	wright	wright	PROPN
ftr-307	896	4	,	,	PUNCT
ftr-307	896	5	mind	mind	NOUN
ftr-307	896	6	/	/	SYM
ftr-307	896	7	body	body	NOUN
ftr-307	896	8	dualism	dualism	NOUN
ftr-307	896	9	]	]	PUNCT
ftr-307	896	10	(	(	PUNCT
ftr-307	896	11	discussing	discuss	VERB
ftr-307	896	12	the	the	DET
ftr-307	896	13	inequity	inequity	NOUN
ftr-307	896	14	and	and	CCONJ
ftr-307	896	15	unsoundness	unsoundness	NOUN
ftr-307	896	16	of	of	ADP
ftr-307	896	17	the	the	DET
ftr-307	896	18	distinction	distinction	NOUN
ftr-307	896	19	)	)	PUNCT
ftr-307	896	20	.	.	PUNCT
ftr-307	897	1	168	168	NUM
ftr-307	897	2	.	.	PUNCT
ftr-307	898	1	see	see	VERB
ftr-307	898	2	supra	supra	PROPN
ftr-307	898	3	notes	note	NOUN
ftr-307	898	4	128–34	128–34	PROPN
ftr-307	898	5	and	and	CCONJ
ftr-307	898	6	accompanying	accompany	VERB
ftr-307	898	7	text	text	NOUN
ftr-307	898	8	(	(	PUNCT
ftr-307	898	9	discussing	discuss	VERB
ftr-307	898	10	the	the	DET
ftr-307	898	11	nta	nta	NOUN
ftr-307	898	12	and	and	CCONJ
ftr-307	898	13	aba	aba	PROPN
ftr-307	898	14	reports	report	NOUN
ftr-307	898	15	)	)	PUNCT
ftr-307	898	16	.	.	PUNCT
ftr-307	899	1	2013	2013	NUM
ftr-307	899	2	]	]	PUNCT
ftr-307	899	3	taxing	tax	VERB
ftr-307	899	4	anxiety	anxiety	NOUN
ftr-307	899	5	109	109	NUM
ftr-307	899	6	a.	a.	NOUN
ftr-307	899	7	the	the	DET
ftr-307	899	8	full	full	ADJ
ftr-307	899	9	inclusion	inclusion	NOUN
ftr-307	899	10	with	with	ADP
ftr-307	899	11	jury	jury	NOUN
ftr-307	899	12	awareness	awareness	NOUN
ftr-307	899	13	proposal	proposal	NOUN
ftr-307	899	14	is	be	AUX
ftr-307	899	15	more	more	ADV
ftr-307	899	16	likely	likely	ADJ
ftr-307	899	17	to	to	PART
ftr-307	899	18	lead	lead	VERB
ftr-307	899	19	to	to	ADP
ftr-307	899	20	tax	tax	NOUN
ftr-307	899	21	certainty	certainty	NOUN
ftr-307	899	22	and	and	CCONJ
ftr-307	899	23	uniformity	uniformity	NOUN
ftr-307	899	24	as	as	ADP
ftr-307	899	25	the	the	DET
ftr-307	899	26	cases	case	NOUN
ftr-307	899	27	discussed	discuss	VERB
ftr-307	899	28	above	above	ADP
ftr-307	899	29	demonstrate	demonstrate	NOUN
ftr-307	899	30	,	,	PUNCT
ftr-307	899	31	the	the	DET
ftr-307	899	32	level	level	NOUN
ftr-307	899	33	of	of	ADP
ftr-307	899	34	litigation	litigation	NOUN
ftr-307	899	35	surrounding	surround	VERB
ftr-307	899	36	the	the	DET
ftr-307	899	37	tax	tax	NOUN
ftr-307	899	38	treatment	treatment	NOUN
ftr-307	899	39	of	of	ADP
ftr-307	899	40	damages	damage	NOUN
ftr-307	899	41	suggests	suggest	VERB
ftr-307	899	42	that	that	SCONJ
ftr-307	899	43	taxpayers	taxpayer	NOUN
ftr-307	899	44	and	and	CCONJ
ftr-307	899	45	their	their	PRON
ftr-307	899	46	advisors	advisor	NOUN
ftr-307	899	47	are	be	AUX
ftr-307	899	48	not	not	PART
ftr-307	899	49	certain	certain	ADJ
ftr-307	899	50	about	about	ADP
ftr-307	899	51	when	when	SCONJ
ftr-307	899	52	to	to	PART
ftr-307	899	53	include	include	VERB
ftr-307	899	54	damages	damage	NOUN
ftr-307	899	55	and	and	CCONJ
ftr-307	899	56	when	when	SCONJ
ftr-307	899	57	to	to	PART
ftr-307	899	58	properly	properly	ADV
ftr-307	899	59	exclude	exclude	VERB
ftr-307	899	60	them	they	PRON
ftr-307	899	61	.	.	PUNCT
ftr-307	900	1	this	this	PRON
ftr-307	900	2	uncertainly	uncertainly	ADV
ftr-307	900	3	creates	create	VERB
ftr-307	900	4	unnecessary	unnecessary	ADJ
ftr-307	900	5	expense	expense	NOUN
ftr-307	900	6	.	.	PUNCT
ftr-307	901	1	the	the	DET
ftr-307	901	2	expense	expense	NOUN
ftr-307	901	3	of	of	ADP
ftr-307	901	4	litigation	litigation	NOUN
ftr-307	901	5	is	be	AUX
ftr-307	901	6	a	a	DET
ftr-307	901	7	burden	burden	NOUN
ftr-307	901	8	to	to	ADP
ftr-307	901	9	individual	individual	ADJ
ftr-307	901	10	taxpayers	taxpayer	NOUN
ftr-307	901	11	and	and	CCONJ
ftr-307	901	12	a	a	DET
ftr-307	901	13	strain	strain	NOUN
ftr-307	901	14	on	on	ADP
ftr-307	901	15	the	the	DET
ftr-307	901	16	irs	irs	PROPN
ftr-307	901	17	.	.	PUNCT
ftr-307	902	1	litigation	litigation	NOUN
ftr-307	902	2	is	be	AUX
ftr-307	902	3	unlikely	unlikely	ADJ
ftr-307	902	4	to	to	PART
ftr-307	902	5	be	be	AUX
ftr-307	902	6	stemmed	stem	VERB
ftr-307	902	7	by	by	ADP
ftr-307	902	8	the	the	DET
ftr-307	902	9	nta	nta	PROPN
ftr-307	902	10	proposal	proposal	NOUN
ftr-307	902	11	because	because	SCONJ
ftr-307	902	12	the	the	DET
ftr-307	902	13	nta	nta	PROPN
ftr-307	902	14	solution	solution	NOUN
ftr-307	902	15	is	be	AUX
ftr-307	902	16	not	not	PART
ftr-307	902	17	sufficiently	sufficiently	ADV
ftr-307	902	18	tax	tax	NOUN
ftr-307	902	19	-	-	PUNCT
ftr-307	902	20	neutral	neutral	ADJ
ftr-307	902	21	,	,	PUNCT
ftr-307	902	22	and	and	CCONJ
ftr-307	902	23	it	it	PRON
ftr-307	902	24	will	will	AUX
ftr-307	902	25	lead	lead	VERB
ftr-307	902	26	to	to	ADP
ftr-307	902	27	aggressive	aggressive	ADJ
ftr-307	902	28	allocations	allocation	NOUN
ftr-307	902	29	that	that	PRON
ftr-307	902	30	are	be	AUX
ftr-307	902	31	likely	likely	ADJ
ftr-307	902	32	to	to	PART
ftr-307	902	33	be	be	AUX
ftr-307	902	34	challenged	challenge	VERB
ftr-307	902	35	by	by	ADP
ftr-307	902	36	the	the	DET
ftr-307	902	37	irs	irs	PROPN
ftr-307	902	38	.	.	PUNCT
ftr-307	903	1	in	in	ADP
ftr-307	903	2	contrast	contrast	NOUN
ftr-307	903	3	,	,	PUNCT
ftr-307	903	4	with	with	ADP
ftr-307	903	5	full	full	ADJ
ftr-307	903	6	inclusion	inclusion	NOUN
ftr-307	903	7	and	and	CCONJ
ftr-307	903	8	jury	jury	NOUN
ftr-307	903	9	awareness	awareness	NOUN
ftr-307	903	10	,	,	PUNCT
ftr-307	903	11	there	there	PRON
ftr-307	903	12	should	should	AUX
ftr-307	903	13	be	be	AUX
ftr-307	903	14	no	no	DET
ftr-307	903	15	derivative	derivative	ADJ
ftr-307	903	16	litigation	litigation	NOUN
ftr-307	903	17	between	between	ADP
ftr-307	903	18	the	the	DET
ftr-307	903	19	irs	irs	PROPN
ftr-307	903	20	and	and	CCONJ
ftr-307	903	21	taxpayers	taxpayer	NOUN
ftr-307	903	22	following	follow	VERB
ftr-307	903	23	a	a	DET
ftr-307	903	24	damages	damage	NOUN
ftr-307	903	25	recovery	recovery	NOUN
ftr-307	903	26	.	.	PUNCT
ftr-307	904	1	in	in	ADP
ftr-307	904	2	the	the	DET
ftr-307	904	3	usual	usual	ADJ
ftr-307	904	4	course	course	NOUN
ftr-307	904	5	,	,	PUNCT
ftr-307	904	6	individual	individual	ADJ
ftr-307	904	7	taxpayers	taxpayer	NOUN
ftr-307	904	8	will	will	AUX
ftr-307	904	9	be	be	AUX
ftr-307	904	10	taxed	tax	VERB
ftr-307	904	11	on	on	ADP
ftr-307	904	12	all	all	DET
ftr-307	904	13	damages	damage	NOUN
ftr-307	904	14	they	they	PRON
ftr-307	904	15	receive	receive	VERB
ftr-307	904	16	.	.	PUNCT
ftr-307	905	1	furthermore	furthermore	ADV
ftr-307	905	2	,	,	PUNCT
ftr-307	905	3	the	the	DET
ftr-307	905	4	taxability	taxability	NOUN
ftr-307	905	5	of	of	ADP
ftr-307	905	6	awards	award	NOUN
ftr-307	905	7	will	will	AUX
ftr-307	905	8	not	not	PART
ftr-307	905	9	depend	depend	VERB
ftr-307	905	10	on	on	ADP
ftr-307	905	11	the	the	DET
ftr-307	905	12	state	state	NOUN
ftr-307	905	13	’s	’s	PART
ftr-307	905	14	tort	tort	NOUN
ftr-307	905	15	regime	regime	NOUN
ftr-307	905	16	,	,	PUNCT
ftr-307	905	17	which	which	PRON
ftr-307	905	18	is	be	AUX
ftr-307	905	19	a	a	DET
ftr-307	905	20	result	result	NOUN
ftr-307	905	21	that	that	SCONJ
ftr-307	905	22	respects	respect	VERB
ftr-307	905	23	state	state	NOUN
ftr-307	905	24	tort	tort	NOUN
ftr-307	905	25	policy	policy	NOUN
ftr-307	905	26	and	and	CCONJ
ftr-307	905	27	provides	provide	VERB
ftr-307	905	28	no	no	DET
ftr-307	905	29	tax	tax	NOUN
ftr-307	905	30	incentive	incentive	NOUN
ftr-307	905	31	for	for	SCONJ
ftr-307	905	32	parties	party	NOUN
ftr-307	905	33	to	to	PART
ftr-307	905	34	forum	forum	VERB
ftr-307	905	35	shop	shop	NOUN
ftr-307	905	36	.	.	PUNCT
ftr-307	906	1	the	the	DET
ftr-307	906	2	nta	nta	PROPN
ftr-307	906	3	proposal	proposal	NOUN
ftr-307	906	4	contains	contain	VERB
ftr-307	906	5	a	a	DET
ftr-307	906	6	possible	possible	ADJ
ftr-307	906	7	hidden	hide	VERB
ftr-307	906	8	distinction	distinction	NOUN
ftr-307	906	9	based	base	VERB
ftr-307	906	10	on	on	ADP
ftr-307	906	11	geography	geography	NOUN
ftr-307	906	12	.	.	PUNCT
ftr-307	907	1	in	in	ADP
ftr-307	907	2	particular	particular	ADJ
ftr-307	907	3	,	,	PUNCT
ftr-307	907	4	depending	depend	VERB
ftr-307	907	5	on	on	ADP
ftr-307	907	6	how	how	SCONJ
ftr-307	907	7	courts	court	NOUN
ftr-307	907	8	treat	treat	VERB
ftr-307	907	9	the	the	DET
ftr-307	907	10	change	change	NOUN
ftr-307	907	11	in	in	ADP
ftr-307	907	12	the	the	DET
ftr-307	907	13	regulations	regulation	NOUN
ftr-307	907	14	regarding	regard	VERB
ftr-307	907	15	“	"	PUNCT
ftr-307	907	16	tort	tort	NOUN
ftr-307	907	17	or	or	CCONJ
ftr-307	907	18	tort	tort	NOUN
ftr-307	907	19	-	-	PUNCT
ftr-307	907	20	type	type	NOUN
ftr-307	907	21	damages,”169	damages,”169	NOUN
ftr-307	907	22	it	it	PRON
ftr-307	907	23	is	be	AUX
ftr-307	907	24	possible	possible	ADJ
ftr-307	907	25	that	that	SCONJ
ftr-307	907	26	victims	victim	NOUN
ftr-307	907	27	of	of	ADP
ftr-307	907	28	employment	employment	NOUN
ftr-307	907	29	discrimination	discrimination	NOUN
ftr-307	907	30	in	in	ADP
ftr-307	907	31	states	state	NOUN
ftr-307	907	32	that	that	PRON
ftr-307	907	33	permit	permit	VERB
ftr-307	907	34	“	"	PUNCT
ftr-307	907	35	tag	tag	NOUN
ftr-307	907	36	-	-	PUNCT
ftr-307	907	37	along	along	NOUN
ftr-307	907	38	”	"	PUNCT
ftr-307	907	39	claims	claim	NOUN
ftr-307	907	40	sounding	sound	VERB
ftr-307	907	41	in	in	ADP
ftr-307	907	42	tort	tort	NOUN
ftr-307	907	43	will	will	AUX
ftr-307	907	44	benefit	benefit	VERB
ftr-307	907	45	but	but	CCONJ
ftr-307	907	46	discrimination	discrimination	NOUN
ftr-307	907	47	victims	victim	NOUN
ftr-307	907	48	in	in	ADP
ftr-307	907	49	other	other	ADJ
ftr-307	907	50	states	state	NOUN
ftr-307	907	51	will	will	AUX
ftr-307	907	52	not.170	not.170	VERB
ftr-307	907	53	for	for	ADP
ftr-307	907	54	example	example	NOUN
ftr-307	907	55	,	,	PUNCT
ftr-307	907	56	in	in	ADP
ftr-307	907	57	some	some	DET
ftr-307	907	58	states	state	NOUN
ftr-307	907	59	,	,	PUNCT
ftr-307	907	60	plaintiffs	plaintiff	NOUN
ftr-307	907	61	claiming	claim	VERB
ftr-307	907	62	employment	employment	NOUN
ftr-307	907	63	discrimination	discrimination	NOUN
ftr-307	907	64	can	can	AUX
ftr-307	907	65	also	also	ADV
ftr-307	907	66	bring	bring	VERB
ftr-307	907	67	a	a	DET
ftr-307	907	68	claim	claim	NOUN
ftr-307	907	69	for	for	ADP
ftr-307	907	70	intentional	intentional	ADJ
ftr-307	907	71	infliction	infliction	NOUN
ftr-307	907	72	of	of	ADP
ftr-307	907	73	severe	severe	ADJ
ftr-307	907	74	emotional	emotional	ADJ
ftr-307	907	75	distress	distress	NOUN
ftr-307	907	76	.	.	PUNCT
ftr-307	908	1	those	those	DET
ftr-307	908	2	plaintiffs	plaintiff	NOUN
ftr-307	908	3	,	,	PUNCT
ftr-307	908	4	under	under	ADP
ftr-307	908	5	the	the	DET
ftr-307	908	6	nta	nta	PROPN
ftr-307	908	7	proposal	proposal	NOUN
ftr-307	908	8	,	,	PUNCT
ftr-307	908	9	would	would	AUX
ftr-307	908	10	presumably	presumably	ADV
ftr-307	908	11	recover	recover	VERB
ftr-307	908	12	tax	tax	NOUN
ftr-307	908	13	-	-	PUNCT
ftr-307	908	14	free	free	ADJ
ftr-307	908	15	because	because	SCONJ
ftr-307	908	16	they	they	PRON
ftr-307	908	17	would	would	AUX
ftr-307	908	18	satisfy	satisfy	VERB
ftr-307	908	19	the	the	DET
ftr-307	908	20	requirement	requirement	NOUN
ftr-307	908	21	of	of	ADP
ftr-307	908	22	“	"	PUNCT
ftr-307	908	23	tort	tort	NOUN
ftr-307	908	24	or	or	CCONJ
ftr-307	908	25	tort	tort	NOUN
ftr-307	908	26	-	-	PUNCT
ftr-307	908	27	like	like	ADJ
ftr-307	908	28	,	,	PUNCT
ftr-307	908	29	”	"	PUNCT
ftr-307	908	30	and	and	CCONJ
ftr-307	908	31	they	they	PRON
ftr-307	908	32	would	would	AUX
ftr-307	908	33	have	have	VERB
ftr-307	908	34	a	a	DET
ftr-307	908	35	claim	claim	NOUN
ftr-307	908	36	for	for	ADP
ftr-307	908	37	emotional	emotional	ADJ
ftr-307	908	38	injury	injury	NOUN
ftr-307	908	39	.	.	PUNCT
ftr-307	909	1	these	these	DET
ftr-307	909	2	plaintiffs	plaintiff	NOUN
ftr-307	909	3	would	would	AUX
ftr-307	909	4	thus	thus	ADV
ftr-307	909	5	satisfy	satisfy	VERB
ftr-307	909	6	the	the	DET
ftr-307	909	7	section	section	NOUN
ftr-307	909	8	104(a)(2	104(a)(2	NOUN
ftr-307	909	9	)	)	PUNCT
ftr-307	909	10	requirements	requirement	NOUN
ftr-307	909	11	,	,	PUNCT
ftr-307	909	12	as	as	SCONJ
ftr-307	909	13	modified	modify	VERB
ftr-307	909	14	by	by	ADP
ftr-307	909	15	the	the	DET
ftr-307	909	16	nta	nta	PROPN
ftr-307	909	17	proposal	proposal	NOUN
ftr-307	909	18	.	.	PUNCT
ftr-307	910	1	on	on	ADP
ftr-307	910	2	the	the	DET
ftr-307	910	3	other	other	ADJ
ftr-307	910	4	hand	hand	NOUN
ftr-307	910	5	,	,	PUNCT
ftr-307	910	6	victims	victim	NOUN
ftr-307	910	7	of	of	ADP
ftr-307	910	8	employment	employment	NOUN
ftr-307	910	9	discrimination	discrimination	NOUN
ftr-307	910	10	in	in	ADP
ftr-307	910	11	states	state	NOUN
ftr-307	910	12	that	that	PRON
ftr-307	910	13	do	do	AUX
ftr-307	910	14	not	not	PART
ftr-307	910	15	permit	permit	VERB
ftr-307	910	16	such	such	ADJ
ftr-307	910	17	“	"	PUNCT
ftr-307	910	18	tag	tag	NOUN
ftr-307	910	19	-	-	PUNCT
ftr-307	910	20	along	along	NOUN
ftr-307	910	21	”	"	PUNCT
ftr-307	910	22	torts	tort	NOUN
ftr-307	910	23	would	would	AUX
ftr-307	910	24	presumably	presumably	ADV
ftr-307	910	25	be	be	AUX
ftr-307	910	26	taxed	tax	VERB
ftr-307	910	27	on	on	ADP
ftr-307	910	28	their	their	PRON
ftr-307	910	29	awards	award	NOUN
ftr-307	910	30	in	in	ADP
ftr-307	910	31	their	their	PRON
ftr-307	910	32	entirety	entirety	NOUN
ftr-307	910	33	.	.	PUNCT
ftr-307	911	1	b.	b.	PROPN
ftr-307	912	1	the	the	DET
ftr-307	912	2	full	full	ADJ
ftr-307	912	3	inclusion	inclusion	NOUN
ftr-307	912	4	with	with	ADP
ftr-307	912	5	jury	jury	NOUN
ftr-307	912	6	awareness	awareness	NOUN
ftr-307	912	7	proposal	proposal	NOUN
ftr-307	912	8	reduces	reduce	VERB
ftr-307	912	9	incentives	incentive	NOUN
ftr-307	912	10	for	for	ADP
ftr-307	912	11	specious	specious	ADJ
ftr-307	912	12	claims	claim	NOUN
ftr-307	912	13	of	of	ADP
ftr-307	912	14	mental	mental	ADJ
ftr-307	912	15	anguish	anguish	NOUN
ftr-307	912	16	,	,	PUNCT
ftr-307	912	17	and	and	CCONJ
ftr-307	912	18	reduces	reduce	VERB
ftr-307	912	19	incentives	incentive	NOUN
ftr-307	912	20	for	for	ADP
ftr-307	912	21	allocation	allocation	NOUN
ftr-307	912	22	arbitrage	arbitrage	NOUN
ftr-307	912	23	i	i	PRON
ftr-307	912	24	agree	agree	VERB
ftr-307	912	25	with	with	ADP
ftr-307	912	26	the	the	DET
ftr-307	912	27	nta	nta	PROPN
ftr-307	912	28	/	/	SYM
ftr-307	912	29	aba	aba	PROPN
ftr-307	912	30	and	and	CCONJ
ftr-307	912	31	other	other	ADJ
ftr-307	912	32	critics	critic	NOUN
ftr-307	912	33	of	of	ADP
ftr-307	912	34	the	the	DET
ftr-307	912	35	current	current	ADJ
ftr-307	912	36	system	system	NOUN
ftr-307	912	37	:	:	PUNCT
ftr-307	912	38	treating	treat	VERB
ftr-307	912	39	victims	victim	NOUN
ftr-307	912	40	of	of	ADP
ftr-307	912	41	physical	physical	ADJ
ftr-307	912	42	injury	injury	NOUN
ftr-307	912	43	differently	differently	ADV
ftr-307	912	44	than	than	ADP
ftr-307	912	45	victims	victim	NOUN
ftr-307	912	46	of	of	ADP
ftr-307	912	47	non	non	ADJ
ftr-307	912	48	-	-	ADJ
ftr-307	912	49	physical	physical	ADJ
ftr-307	912	50	169	169	NUM
ftr-307	912	51	.	.	PUNCT
ftr-307	913	1	see	see	VERB
ftr-307	913	2	supra	supra	PROPN
ftr-307	913	3	notes	note	NOUN
ftr-307	913	4	23–26	23–26	NUM
ftr-307	913	5	.	.	PROPN
ftr-307	913	6	170	170	NUM
ftr-307	913	7	.	.	PUNCT
ftr-307	914	1	chamallas	chamalla	NOUN
ftr-307	914	2	&	&	CCONJ
ftr-307	914	3	wriggins	wriggin	NOUN
ftr-307	914	4	,	,	PUNCT
ftr-307	914	5	measure	measure	NOUN
ftr-307	914	6	of	of	ADP
ftr-307	914	7	injury	injury	NOUN
ftr-307	914	8	,	,	PUNCT
ftr-307	914	9	supra	supra	PROPN
ftr-307	914	10	note	note	NOUN
ftr-307	914	11	149	149	NUM
ftr-307	914	12	,	,	PUNCT
ftr-307	914	13	at	at	ADP
ftr-307	914	14	78	78	NUM
ftr-307	914	15	(	(	PUNCT
ftr-307	914	16	2010	2010	NUM
ftr-307	914	17	)	)	PUNCT
ftr-307	915	1	(	(	PUNCT
ftr-307	915	2	noting	note	VERB
ftr-307	915	3	the	the	DET
ftr-307	915	4	geographic	geographic	ADJ
ftr-307	915	5	distinctions	distinction	NOUN
ftr-307	915	6	in	in	ADP
ftr-307	915	7	permitting	permit	VERB
ftr-307	915	8	tag	tag	NOUN
ftr-307	915	9	-	-	PUNCT
ftr-307	915	10	along	along	ADP
ftr-307	915	11	claims	claim	NOUN
ftr-307	915	12	)	)	PUNCT
ftr-307	915	13	.	.	PUNCT
ftr-307	916	1	110	110	NUM
ftr-307	916	2	florida	florida	PROPN
ftr-307	916	3	tax	tax	NOUN
ftr-307	916	4	review	review	NOUN
ftr-307	916	5	[	[	X
ftr-307	916	6	vol	vol	NOUN
ftr-307	916	7	.	.	PUNCT
ftr-307	917	1	14:3	14:3	NUM
ftr-307	917	2	injury	injury	NOUN
ftr-307	917	3	is	be	AUX
ftr-307	917	4	unsound.171	unsound.171	ADJ
ftr-307	917	5	i	i	PRON
ftr-307	917	6	suggest	suggest	VERB
ftr-307	917	7	that	that	SCONJ
ftr-307	917	8	by	by	ADP
ftr-307	917	9	excluding	exclude	VERB
ftr-307	917	10	non	non	ADJ
ftr-307	917	11	-	-	ADJ
ftr-307	917	12	physical	physical	ADJ
ftr-307	917	13	damages	damage	NOUN
ftr-307	917	14	,	,	PUNCT
ftr-307	917	15	however	however	ADV
ftr-307	917	16	,	,	PUNCT
ftr-307	917	17	we	we	PRON
ftr-307	917	18	throw	throw	VERB
ftr-307	917	19	open	open	ADJ
ftr-307	917	20	the	the	DET
ftr-307	917	21	door	door	NOUN
ftr-307	917	22	to	to	ADP
ftr-307	917	23	significant	significant	ADJ
ftr-307	917	24	tax	tax	NOUN
ftr-307	917	25	avoidance	avoidance	NOUN
ftr-307	917	26	and	and	CCONJ
ftr-307	917	27	perhaps	perhaps	ADV
ftr-307	917	28	more	more	ADV
ftr-307	917	29	damning	damning	ADJ
ftr-307	917	30	,	,	PUNCT
ftr-307	917	31	to	to	ADP
ftr-307	917	32	specious	specious	ADJ
ftr-307	917	33	claims	claim	NOUN
ftr-307	917	34	of	of	ADP
ftr-307	917	35	mental	mental	ADJ
ftr-307	917	36	anguish	anguish	NOUN
ftr-307	917	37	.	.	PUNCT
ftr-307	918	1	specifically	specifically	ADV
ftr-307	918	2	,	,	PUNCT
ftr-307	918	3	if	if	SCONJ
ftr-307	918	4	we	we	PRON
ftr-307	918	5	make	make	VERB
ftr-307	918	6	the	the	DET
ftr-307	918	7	nta	nta	PROPN
ftr-307	918	8	/	/	SYM
ftr-307	918	9	aba	aba	PROPN
ftr-307	918	10	change	change	NOUN
ftr-307	918	11	,	,	PUNCT
ftr-307	918	12	every	every	DET
ftr-307	918	13	settlement	settlement	NOUN
ftr-307	918	14	of	of	ADP
ftr-307	918	15	every	every	DET
ftr-307	918	16	wrongful	wrongful	ADJ
ftr-307	918	17	discharge	discharge	NOUN
ftr-307	918	18	claim	claim	NOUN
ftr-307	918	19	will	will	AUX
ftr-307	918	20	have	have	VERB
ftr-307	918	21	a	a	DET
ftr-307	918	22	provision	provision	NOUN
ftr-307	918	23	remarking	remark	VERB
ftr-307	918	24	that	that	SCONJ
ftr-307	918	25	the	the	DET
ftr-307	918	26	dismissed	dismiss	VERB
ftr-307	918	27	employee	employee	NOUN
ftr-307	918	28	has	have	VERB
ftr-307	918	29	a	a	DET
ftr-307	918	30	nonphysical	nonphysical	ADJ
ftr-307	918	31	injury	injury	NOUN
ftr-307	918	32	,	,	PUNCT
ftr-307	918	33	so	so	SCONJ
ftr-307	918	34	that	that	SCONJ
ftr-307	918	35	the	the	DET
ftr-307	918	36	parties	party	NOUN
ftr-307	918	37	can	can	AUX
ftr-307	918	38	,	,	PUNCT
ftr-307	918	39	by	by	ADP
ftr-307	918	40	a	a	DET
ftr-307	918	41	bit	bit	NOUN
ftr-307	918	42	of	of	ADP
ftr-307	918	43	tax	tax	NOUN
ftr-307	918	44	thaumaturgy	thaumaturgy	NOUN
ftr-307	918	45	,	,	PUNCT
ftr-307	918	46	render	render	VERB
ftr-307	918	47	all	all	DET
ftr-307	918	48	such	such	ADJ
ftr-307	918	49	awards	award	NOUN
ftr-307	918	50	non	non	ADJ
ftr-307	918	51	-	-	ADJ
ftr-307	918	52	taxable	taxable	ADJ
ftr-307	918	53	.	.	PUNCT
ftr-307	919	1	there	there	PRON
ftr-307	919	2	is	be	VERB
ftr-307	919	3	no	no	DET
ftr-307	919	4	tax	tax	NOUN
ftr-307	919	5	or	or	CCONJ
ftr-307	919	6	public	public	ADJ
ftr-307	919	7	policy	policy	NOUN
ftr-307	919	8	reason	reason	NOUN
ftr-307	919	9	to	to	PART
ftr-307	919	10	permit	permit	VERB
ftr-307	919	11	the	the	DET
ftr-307	919	12	exclusion	exclusion	NOUN
ftr-307	919	13	of	of	ADP
ftr-307	919	14	all	all	DET
ftr-307	919	15	such	such	ADJ
ftr-307	919	16	settlements	settlement	NOUN
ftr-307	919	17	.	.	PUNCT
ftr-307	920	1	there	there	PRON
ftr-307	920	2	is	be	VERB
ftr-307	920	3	no	no	DET
ftr-307	920	4	compelling	compelling	ADJ
ftr-307	920	5	argument	argument	NOUN
ftr-307	920	6	that	that	SCONJ
ftr-307	920	7	victims	victim	NOUN
ftr-307	920	8	of	of	ADP
ftr-307	920	9	wrongful	wrongful	ADJ
ftr-307	920	10	discharge	discharge	NOUN
ftr-307	920	11	ought	ought	AUX
ftr-307	920	12	to	to	PART
ftr-307	920	13	be	be	AUX
ftr-307	920	14	taxed	tax	VERB
ftr-307	920	15	at	at	ADP
ftr-307	920	16	a	a	DET
ftr-307	920	17	lower	low	ADJ
ftr-307	920	18	effective	effective	ADJ
ftr-307	920	19	rate	rate	NOUN
ftr-307	920	20	than	than	ADP
ftr-307	920	21	other	other	ADJ
ftr-307	920	22	taxpayers	taxpayer	NOUN
ftr-307	920	23	(	(	PUNCT
ftr-307	920	24	of	of	ADP
ftr-307	920	25	course	course	NOUN
ftr-307	920	26	they	they	PRON
ftr-307	920	27	should	should	AUX
ftr-307	920	28	not	not	PART
ftr-307	920	29	be	be	AUX
ftr-307	920	30	taxed	tax	VERB
ftr-307	920	31	at	at	ADP
ftr-307	920	32	a	a	DET
ftr-307	920	33	higher	high	ADJ
ftr-307	920	34	effective	effective	ADJ
ftr-307	920	35	rate	rate	NOUN
ftr-307	920	36	,	,	PUNCT
ftr-307	920	37	either	either	ADV
ftr-307	920	38	)	)	PUNCT
ftr-307	920	39	.	.	PUNCT
ftr-307	921	1	not	not	PART
ftr-307	921	2	only	only	ADV
ftr-307	921	3	would	would	AUX
ftr-307	921	4	such	such	DET
ftr-307	921	5	a	a	DET
ftr-307	921	6	proposition	proposition	NOUN
ftr-307	921	7	give	give	VERB
ftr-307	921	8	away	away	ADP
ftr-307	921	9	tax	tax	NOUN
ftr-307	921	10	revenue	revenue	NOUN
ftr-307	921	11	,	,	PUNCT
ftr-307	921	12	but	but	CCONJ
ftr-307	921	13	by	by	ADP
ftr-307	921	14	inviting	invite	VERB
ftr-307	921	15	specious	specious	ADJ
ftr-307	921	16	claims	claim	NOUN
ftr-307	921	17	of	of	ADP
ftr-307	921	18	mental	mental	ADJ
ftr-307	921	19	anguish	anguish	NOUN
ftr-307	921	20	(	(	PUNCT
ftr-307	921	21	or	or	CCONJ
ftr-307	921	22	inviting	invite	VERB
ftr-307	921	23	an	an	DET
ftr-307	921	24	exaggeration	exaggeration	NOUN
ftr-307	921	25	of	of	ADP
ftr-307	921	26	the	the	DET
ftr-307	921	27	value	value	NOUN
ftr-307	921	28	of	of	ADP
ftr-307	921	29	such	such	ADJ
ftr-307	921	30	claims	claim	NOUN
ftr-307	921	31	)	)	PUNCT
ftr-307	921	32	,	,	PUNCT
ftr-307	921	33	we	we	PRON
ftr-307	921	34	risk	risk	VERB
ftr-307	921	35	undermining	undermine	VERB
ftr-307	921	36	the	the	DET
ftr-307	921	37	legitimacy	legitimacy	NOUN
ftr-307	921	38	of	of	ADP
ftr-307	921	39	taxpayers	taxpayer	NOUN
ftr-307	921	40	who	who	PRON
ftr-307	921	41	truly	truly	ADV
ftr-307	921	42	do	do	AUX
ftr-307	921	43	suffer	suffer	VERB
ftr-307	921	44	from	from	ADP
ftr-307	921	45	mental	mental	ADJ
ftr-307	921	46	illness	illness	NOUN
ftr-307	921	47	.	.	PUNCT
ftr-307	922	1	skepticism	skepticism	NOUN
ftr-307	922	2	of	of	ADP
ftr-307	922	3	mental	mental	ADJ
ftr-307	922	4	illness	illness	NOUN
ftr-307	922	5	is	be	AUX
ftr-307	922	6	already	already	ADV
ftr-307	922	7	all	all	ADV
ftr-307	922	8	too	too	ADV
ftr-307	922	9	common.172	common.172	VERB
ftr-307	922	10	the	the	DET
ftr-307	922	11	nta	nta	PROPN
ftr-307	922	12	/	/	SYM
ftr-307	922	13	aba	aba	PROPN
ftr-307	922	14	proposal	proposal	NOUN
ftr-307	922	15	inadvertently	inadvertently	ADV
ftr-307	922	16	risks	risk	VERB
ftr-307	922	17	increasing	increase	VERB
ftr-307	922	18	this	this	DET
ftr-307	922	19	skepticism	skepticism	NOUN
ftr-307	922	20	by	by	ADP
ftr-307	922	21	providing	provide	VERB
ftr-307	922	22	an	an	DET
ftr-307	922	23	economic	economic	ADJ
ftr-307	922	24	incentive	incentive	NOUN
ftr-307	922	25	to	to	PART
ftr-307	922	26	invent	invent	VERB
ftr-307	922	27	or	or	CCONJ
ftr-307	922	28	exaggerate	exaggerate	VERB
ftr-307	922	29	claims	claim	NOUN
ftr-307	922	30	of	of	ADP
ftr-307	922	31	mental	mental	ADJ
ftr-307	922	32	injury	injury	NOUN
ftr-307	922	33	.	.	PUNCT
ftr-307	923	1	the	the	DET
ftr-307	923	2	possibility	possibility	NOUN
ftr-307	923	3	of	of	ADP
ftr-307	923	4	specious	specious	ADJ
ftr-307	923	5	or	or	CCONJ
ftr-307	923	6	exaggerated	exaggerated	ADJ
ftr-307	923	7	claims	claim	NOUN
ftr-307	923	8	of	of	ADP
ftr-307	923	9	emotional	emotional	ADJ
ftr-307	923	10	injury	injury	NOUN
ftr-307	923	11	is	be	AUX
ftr-307	923	12	especially	especially	ADV
ftr-307	923	13	pernicious	pernicious	ADJ
ftr-307	923	14	given	give	VERB
ftr-307	923	15	the	the	DET
ftr-307	923	16	number	number	NOUN
ftr-307	923	17	of	of	ADP
ftr-307	923	18	americans	americans	PROPN
ftr-307	923	19	who	who	PRON
ftr-307	923	20	suffer	suffer	VERB
ftr-307	923	21	from	from	ADP
ftr-307	923	22	mental	mental	ADJ
ftr-307	923	23	disorder	disorder	NOUN
ftr-307	923	24	.	.	PUNCT
ftr-307	924	1	in	in	ADP
ftr-307	924	2	the	the	DET
ftr-307	924	3	united	united	PROPN
ftr-307	924	4	states	states	PROPN
ftr-307	924	5	,	,	PUNCT
ftr-307	924	6	“	"	PUNCT
ftr-307	924	7	mental	mental	ADJ
ftr-307	924	8	disorders	disorder	NOUN
ftr-307	924	9	are	be	AUX
ftr-307	924	10	the	the	DET
ftr-307	924	11	leading	lead	VERB
ftr-307	924	12	cause	cause	NOUN
ftr-307	924	13	of	of	ADP
ftr-307	924	14	disability”173	disability”173	NOUN
ftr-307	924	15	and	and	CCONJ
ftr-307	924	16	a	a	DET
ftr-307	924	17	quarter	quarter	NOUN
ftr-307	924	18	of	of	ADP
ftr-307	924	19	americans	americans	PROPN
ftr-307	924	20	“	"	PUNCT
ftr-307	924	21	suffer	suffer	VERB
ftr-307	924	22	from	from	ADP
ftr-307	924	23	a	a	DET
ftr-307	924	24	diagnosable	diagnosable	ADJ
ftr-307	924	25	mental	mental	ADJ
ftr-307	924	26	disorder	disorder	NOUN
ftr-307	924	27	in	in	ADP
ftr-307	924	28	a	a	DET
ftr-307	924	29	given	give	VERB
ftr-307	924	30	year	year	NOUN
ftr-307	924	31	.	.	PUNCT
ftr-307	925	1	”174	”174	VERB
ftr-307	925	2	in	in	ADP
ftr-307	925	3	many	many	ADJ
ftr-307	925	4	disputes	dispute	NOUN
ftr-307	925	5	,	,	PUNCT
ftr-307	925	6	therefore	therefore	ADV
ftr-307	925	7	,	,	PUNCT
ftr-307	925	8	the	the	DET
ftr-307	925	9	plaintiff	plaintiff	NOUN
ftr-307	925	10	will	will	AUX
ftr-307	925	11	have	have	VERB
ftr-307	925	12	a	a	DET
ftr-307	925	13	mental	mental	ADJ
ftr-307	925	14	or	or	CCONJ
ftr-307	925	15	emotional	emotional	ADJ
ftr-307	925	16	injury	injury	NOUN
ftr-307	925	17	;	;	PUNCT
ftr-307	925	18	that	that	PRON
ftr-307	925	19	does	do	AUX
ftr-307	925	20	not	not	PART
ftr-307	925	21	necessarily	necessarily	ADV
ftr-307	925	22	mean	mean	VERB
ftr-307	925	23	,	,	PUNCT
ftr-307	925	24	171	171	NUM
ftr-307	925	25	.	.	PUNCT
ftr-307	926	1	e.g.	e.g.	ADV
ftr-307	926	2	,	,	PUNCT
ftr-307	926	3	wright	wright	PROPN
ftr-307	926	4	,	,	PUNCT
ftr-307	926	5	mind	mind	NOUN
ftr-307	926	6	/	/	SYM
ftr-307	926	7	body	body	NOUN
ftr-307	926	8	dualism	dualism	NOUN
ftr-307	926	9	,	,	PUNCT
ftr-307	926	10	supra	supra	PROPN
ftr-307	926	11	note	note	NOUN
ftr-307	926	12	167	167	NUM
ftr-307	926	13	,	,	PUNCT
ftr-307	926	14	at	at	ADP
ftr-307	926	15	242	242	NUM
ftr-307	926	16	(	(	PUNCT
ftr-307	926	17	discussing	discuss	VERB
ftr-307	926	18	the	the	DET
ftr-307	926	19	inequity	inequity	NOUN
ftr-307	926	20	and	and	CCONJ
ftr-307	926	21	unsoundness	unsoundness	NOUN
ftr-307	926	22	of	of	ADP
ftr-307	926	23	the	the	DET
ftr-307	926	24	distinction	distinction	NOUN
ftr-307	926	25	)	)	PUNCT
ftr-307	926	26	.	.	PUNCT
ftr-307	927	1	172	172	X
ftr-307	927	2	.	.	PUNCT
ftr-307	928	1	see	see	VERB
ftr-307	928	2	,	,	PUNCT
ftr-307	928	3	e.g.	e.g.	ADV
ftr-307	928	4	,	,	PUNCT
ftr-307	928	5	scott	scott	PROPN
ftr-307	928	6	a.	a.	PROPN
ftr-307	928	7	moss	moss	PROPN
ftr-307	928	8	&	&	CCONJ
ftr-307	928	9	peter	peter	PROPN
ftr-307	928	10	h.	h.	PROPN
ftr-307	928	11	huang	huang	PROPN
ftr-307	928	12	,	,	PUNCT
ftr-307	928	13	how	how	SCONJ
ftr-307	928	14	the	the	DET
ftr-307	928	15	new	new	ADJ
ftr-307	928	16	economics	economic	NOUN
ftr-307	928	17	can	can	AUX
ftr-307	928	18	improve	improve	VERB
ftr-307	928	19	employment	employment	NOUN
ftr-307	928	20	discrimination	discrimination	NOUN
ftr-307	928	21	law	law	NOUN
ftr-307	928	22	,	,	PUNCT
ftr-307	928	23	and	and	CCONJ
ftr-307	928	24	how	how	SCONJ
ftr-307	928	25	economics	economic	NOUN
ftr-307	928	26	can	can	AUX
ftr-307	928	27	survive	survive	VERB
ftr-307	928	28	the	the	DET
ftr-307	928	29	demise	demise	NOUN
ftr-307	928	30	of	of	ADP
ftr-307	928	31	the	the	DET
ftr-307	928	32	“	"	PUNCT
ftr-307	928	33	rational	rational	ADJ
ftr-307	928	34	actor	actor	NOUN
ftr-307	928	35	,	,	PUNCT
ftr-307	928	36	”	"	PUNCT
ftr-307	928	37	51	51	NUM
ftr-307	928	38	wm	wm	PROPN
ftr-307	928	39	.	.	PROPN
ftr-307	928	40	&	&	CCONJ
ftr-307	928	41	mary	mary	PROPN
ftr-307	928	42	l.	l.	PROPN
ftr-307	928	43	rev	rev	PROPN
ftr-307	928	44	.	.	PROPN
ftr-307	928	45	183	183	NUM
ftr-307	928	46	,	,	PUNCT
ftr-307	928	47	221	221	NUM
ftr-307	928	48	(	(	PUNCT
ftr-307	928	49	2009	2009	NUM
ftr-307	928	50	)	)	PUNCT
ftr-307	928	51	(	(	PUNCT
ftr-307	928	52	noting	note	VERB
ftr-307	928	53	the	the	DET
ftr-307	928	54	difficulty	difficulty	NOUN
ftr-307	928	55	in	in	ADP
ftr-307	928	56	sustaining	sustain	VERB
ftr-307	928	57	damages	damage	NOUN
ftr-307	928	58	for	for	ADP
ftr-307	928	59	emotional	emotional	ADJ
ftr-307	928	60	distress	distress	NOUN
ftr-307	928	61	absent	absent	ADJ
ftr-307	928	62	a	a	DET
ftr-307	928	63	professional	professional	ADJ
ftr-307	928	64	psychiatric	psychiatric	ADJ
ftr-307	928	65	diagnosis	diagnosis	NOUN
ftr-307	928	66	)	)	PUNCT
ftr-307	928	67	;	;	PUNCT
ftr-307	928	68	depianto	depianto	NOUN
ftr-307	928	69	,	,	PUNCT
ftr-307	928	70	the	the	DET
ftr-307	928	71	hedonic	hedonic	ADJ
ftr-307	928	72	impact	impact	NOUN
ftr-307	928	73	,	,	PUNCT
ftr-307	928	74	supra	supra	NOUN
ftr-307	928	75	71	71	NUM
ftr-307	928	76	,	,	PUNCT
ftr-307	928	77	at	at	ADP
ftr-307	928	78	117	117	NUM
ftr-307	928	79	(	(	PUNCT
ftr-307	928	80	2012	2012	NUM
ftr-307	928	81	)	)	PUNCT
ftr-307	928	82	(	(	PUNCT
ftr-307	928	83	noting	note	VERB
ftr-307	928	84	the	the	DET
ftr-307	928	85	“	"	PUNCT
ftr-307	928	86	enduring	endure	VERB
ftr-307	928	87	suspicion	suspicion	NOUN
ftr-307	928	88	”	"	PUNCT
ftr-307	928	89	of	of	ADP
ftr-307	928	90	the	the	DET
ftr-307	928	91	importance	importance	NOUN
ftr-307	928	92	of	of	ADP
ftr-307	928	93	emotional	emotional	ADJ
ftr-307	928	94	tranquility	tranquility	NOUN
ftr-307	928	95	)	)	PUNCT
ftr-307	928	96	;	;	PUNCT
ftr-307	928	97	camillas	camilla	NOUN
ftr-307	928	98	&	&	CCONJ
ftr-307	928	99	wriggins	wriggin	NOUN
ftr-307	928	100	,	,	PUNCT
ftr-307	928	101	measure	measure	NOUN
ftr-307	928	102	of	of	ADP
ftr-307	928	103	injury	injury	NOUN
ftr-307	928	104	,	,	PUNCT
ftr-307	928	105	supra	supra	PROPN
ftr-307	928	106	note	note	NOUN
ftr-307	928	107	149	149	NUM
ftr-307	928	108	,	,	PUNCT
ftr-307	928	109	at	at	ADP
ftr-307	928	110	2	2	NUM
ftr-307	928	111	(	(	PUNCT
ftr-307	928	112	noting	note	VERB
ftr-307	928	113	the	the	DET
ftr-307	928	114	“	"	PUNCT
ftr-307	928	115	privileged	privileged	ADJ
ftr-307	928	116	status	status	NOUN
ftr-307	928	117	of	of	ADP
ftr-307	928	118	physical	physical	ADJ
ftr-307	928	119	harm	harm	NOUN
ftr-307	928	120	over	over	ADP
ftr-307	928	121	emotional	emotional	ADJ
ftr-307	928	122	and	and	CCONJ
ftr-307	928	123	relational	relational	ADJ
ftr-307	928	124	injury	injury	NOUN
ftr-307	928	125	”	"	PUNCT
ftr-307	928	126	which	which	PRON
ftr-307	928	127	is	be	AUX
ftr-307	928	128	“	"	PUNCT
ftr-307	928	129	sustained	sustain	VERB
ftr-307	928	130	by	by	ADP
ftr-307	928	131	dubious	dubious	ADJ
ftr-307	928	132	assumptions	assumption	NOUN
ftr-307	928	133	about	about	ADP
ftr-307	928	134	the	the	DET
ftr-307	928	135	greater	great	ADJ
ftr-307	928	136	seriousness	seriousness	NOUN
ftr-307	928	137	and	and	CCONJ
ftr-307	928	138	importance	importance	NOUN
ftr-307	928	139	of	of	ADP
ftr-307	928	140	this	this	DET
ftr-307	928	141	type	type	NOUN
ftr-307	928	142	of	of	ADP
ftr-307	928	143	injury	injury	NOUN
ftr-307	928	144	in	in	ADP
ftr-307	928	145	the	the	DET
ftr-307	928	146	lives	life	NOUN
ftr-307	928	147	of	of	ADP
ftr-307	928	148	ordinary	ordinary	ADJ
ftr-307	928	149	people	people	NOUN
ftr-307	928	150	”	"	PUNCT
ftr-307	928	151	)	)	PUNCT
ftr-307	928	152	.	.	PUNCT
ftr-307	929	1	173	173	NUM
ftr-307	929	2	.	.	PUNCT
ftr-307	930	1	the	the	DET
ftr-307	930	2	numbers	number	NOUN
ftr-307	930	3	count	count	VERB
ftr-307	930	4	:	:	PUNCT
ftr-307	930	5	mental	mental	ADJ
ftr-307	930	6	disorders	disorder	NOUN
ftr-307	930	7	in	in	ADP
ftr-307	930	8	america	america	PROPN
ftr-307	930	9	,	,	PUNCT
ftr-307	930	10	nat’l	nat’l	NOUN
ftr-307	930	11	inst	inst	NOUN
ftr-307	930	12	.	.	PROPN
ftr-307	931	1	of	of	ADP
ftr-307	931	2	mental	mental	ADJ
ftr-307	931	3	health	health	NOUN
ftr-307	931	4	,	,	PUNCT
ftr-307	931	5	(	(	PUNCT
ftr-307	931	6	citing	cite	VERB
ftr-307	931	7	world	world	PROPN
ftr-307	931	8	health	health	NOUN
ftr-307	931	9	organization	organization	NOUN
ftr-307	931	10	,	,	PUNCT
ftr-307	931	11	the	the	DET
ftr-307	931	12	global	global	ADJ
ftr-307	931	13	burden	burden	NOUN
ftr-307	931	14	of	of	ADP
ftr-307	931	15	disease	disease	NOUN
ftr-307	931	16	:	:	PUNCT
ftr-307	931	17	2004	2004	NUM
ftr-307	931	18	update	update	NOUN
ftr-307	931	19	,	,	PUNCT
ftr-307	931	20	annex	annex	VERB
ftr-307	931	21	a	a	PRON
ftr-307	931	22	,	,	PUNCT
ftr-307	931	23	tbl	tbl	NOUN
ftr-307	931	24	.	.	PUNCT
ftr-307	932	1	a2	a2	PROPN
ftr-307	932	2	:	:	PUNCT
ftr-307	932	3	burden	burden	NOUN
ftr-307	932	4	of	of	ADP
ftr-307	932	5	disease	disease	NOUN
ftr-307	932	6	in	in	ADP
ftr-307	932	7	dalys	daly	NOUN
ftr-307	932	8	by	by	ADP
ftr-307	932	9	cause	cause	NOUN
ftr-307	932	10	,	,	PUNCT
ftr-307	932	11	sex	sex	NOUN
ftr-307	932	12	and	and	CCONJ
ftr-307	932	13	income	income	NOUN
ftr-307	932	14	group	group	NOUN
ftr-307	932	15	in	in	ADP
ftr-307	932	16	who	who	PRON
ftr-307	932	17	regions	region	NOUN
ftr-307	932	18	,	,	PUNCT
ftr-307	932	19	estimates	estimate	NOUN
ftr-307	932	20	for	for	ADP
ftr-307	932	21	2004	2004	NUM
ftr-307	932	22	(	(	PUNCT
ftr-307	932	23	2008	2008	NUM
ftr-307	932	24	)	)	PUNCT
ftr-307	932	25	,	,	PUNCT
ftr-307	932	26	http://www.who.int/healthinfo/global_burden_disease/gbd_report_2004update_an	http://www.who.int/healthinfo/global_burden_disease/gbd_report_2004update_an	NOUN
ftr-307	932	27	nexa.pdf	nexa.pdf	X
ftr-307	932	28	.	.	PUNCT
ftr-307	932	29	)	)	PUNCT
ftr-307	932	30	,	,	PUNCT
ftr-307	932	31	http://www.nimh.nih.gov/health/publications/the-numbers-count-mentaldisorders-in-america/index.shtml	http://www.nimh.nih.gov/health/publications/the-numbers-count-mentaldisorders-in-america/index.shtml	PROPN
ftr-307	932	32	(	(	PUNCT
ftr-307	932	33	last	last	ADV
ftr-307	932	34	visited	visit	VERB
ftr-307	932	35	jan	jan	PROPN
ftr-307	932	36	.	.	PROPN
ftr-307	932	37	27	27	NUM
ftr-307	932	38	,	,	PUNCT
ftr-307	932	39	2013	2013	NUM
ftr-307	932	40	)	)	PUNCT
ftr-307	932	41	.	.	PUNCT
ftr-307	933	1	174	174	NUM
ftr-307	933	2	.	.	PUNCT
ftr-307	934	1	i	i	PRON
ftr-307	934	2	d.	d.	PROPN
ftr-307	934	3	(	(	PUNCT
ftr-307	934	4	citing	cite	VERB
ftr-307	934	5	ronald	ronald	PROPN
ftr-307	934	6	c.	c.	PROPN
ftr-307	934	7	kessler	kessler	PROPN
ftr-307	934	8	,	,	PUNCT
ftr-307	934	9	et	et	PROPN
ftr-307	934	10	.	.	PUNCT
ftr-307	935	1	al	al	PROPN
ftr-307	935	2	.	.	PROPN
ftr-307	935	3	,	,	PUNCT
ftr-307	935	4	prevalence	prevalence	NOUN
ftr-307	935	5	,	,	PUNCT
ftr-307	935	6	severity	severity	NOUN
ftr-307	935	7	,	,	PUNCT
ftr-307	935	8	and	and	CCONJ
ftr-307	935	9	comorbidity	comorbidity	NOUN
ftr-307	935	10	of	of	ADP
ftr-307	935	11	12	12	NUM
ftr-307	935	12	-	-	PUNCT
ftr-307	935	13	month	month	NOUN
ftr-307	935	14	dsm	dsm	NOUN
ftr-307	935	15	-	-	PUNCT
ftr-307	935	16	iv	iv	NOUN
ftr-307	935	17	disorders	disorder	NOUN
ftr-307	935	18	in	in	ADP
ftr-307	935	19	the	the	DET
ftr-307	935	20	national	national	ADJ
ftr-307	935	21	comorbidity	comorbidity	PROPN
ftr-307	935	22	survey	survey	NOUN
ftr-307	935	23	replication	replication	NOUN
ftr-307	935	24	,	,	PUNCT
ftr-307	935	25	62	62	NUM
ftr-307	935	26	archives	archive	NOUN
ftr-307	935	27	gen	gen	PROPN
ftr-307	935	28	.	.	PROPN
ftr-307	935	29	psychiatry	psychiatry	PROPN
ftr-307	935	30	,	,	PUNCT
ftr-307	935	31	617	617	NUM
ftr-307	935	32	(	(	PUNCT
ftr-307	935	33	2005	2005	NUM
ftr-307	935	34	)	)	PUNCT
ftr-307	935	35	)	)	PUNCT
ftr-307	935	36	.	.	PUNCT
ftr-307	936	1	2013	2013	NUM
ftr-307	936	2	]	]	PUNCT
ftr-307	936	3	taxing	tax	VERB
ftr-307	936	4	anxiety	anxiety	NOUN
ftr-307	936	5	111	111	NUM
ftr-307	936	6	however	however	ADV
ftr-307	936	7	,	,	PUNCT
ftr-307	936	8	that	that	SCONJ
ftr-307	936	9	the	the	DET
ftr-307	936	10	mental	mental	ADJ
ftr-307	936	11	or	or	CCONJ
ftr-307	936	12	emotional	emotional	ADJ
ftr-307	936	13	injury	injury	NOUN
ftr-307	936	14	was	be	AUX
ftr-307	936	15	caused	cause	VERB
ftr-307	936	16	or	or	CCONJ
ftr-307	936	17	exacerbated	exacerbate	VERB
ftr-307	936	18	by	by	ADP
ftr-307	936	19	the	the	DET
ftr-307	936	20	defendant	defendant	NOUN
ftr-307	936	21	’s	’s	PART
ftr-307	936	22	acts	act	NOUN
ftr-307	936	23	.	.	PUNCT
ftr-307	937	1	given	give	VERB
ftr-307	937	2	the	the	DET
ftr-307	937	3	potential	potential	NOUN
ftr-307	937	4	for	for	ADP
ftr-307	937	5	shared	share	VERB
ftr-307	937	6	tax	tax	NOUN
ftr-307	937	7	savings	saving	NOUN
ftr-307	937	8	and	and	CCONJ
ftr-307	937	9	lower	low	ADJ
ftr-307	937	10	out	out	ADV
ftr-307	937	11	-	-	PUNCT
ftr-307	937	12	of	of	ADP
ftr-307	937	13	-	-	PUNCT
ftr-307	937	14	pocket	pocket	NOUN
ftr-307	937	15	costs	cost	NOUN
ftr-307	937	16	,	,	PUNCT
ftr-307	937	17	few	few	ADJ
ftr-307	937	18	defendants	defendant	NOUN
ftr-307	937	19	will	will	AUX
ftr-307	937	20	have	have	VERB
ftr-307	937	21	an	an	DET
ftr-307	937	22	incentive	incentive	NOUN
ftr-307	937	23	to	to	PART
ftr-307	937	24	challenge	challenge	VERB
ftr-307	937	25	the	the	DET
ftr-307	937	26	causation	causation	NOUN
ftr-307	937	27	or	or	CCONJ
ftr-307	937	28	the	the	DET
ftr-307	937	29	claim	claim	NOUN
ftr-307	937	30	of	of	ADP
ftr-307	937	31	mental	mental	ADJ
ftr-307	937	32	or	or	CCONJ
ftr-307	937	33	emotional	emotional	ADJ
ftr-307	937	34	injury	injury	NOUN
ftr-307	937	35	.	.	PUNCT
ftr-307	938	1	even	even	ADV
ftr-307	938	2	if	if	SCONJ
ftr-307	938	3	the	the	DET
ftr-307	938	4	defendant	defendant	NOUN
ftr-307	938	5	wanted	want	VERB
ftr-307	938	6	to	to	PART
ftr-307	938	7	do	do	VERB
ftr-307	938	8	so	so	ADV
ftr-307	938	9	,	,	PUNCT
ftr-307	938	10	it	it	PRON
ftr-307	938	11	is	be	AUX
ftr-307	938	12	difficult	difficult	ADJ
ftr-307	938	13	to	to	PART
ftr-307	938	14	determine	determine	VERB
ftr-307	938	15	causation	causation	NOUN
ftr-307	938	16	in	in	ADP
ftr-307	938	17	the	the	DET
ftr-307	938	18	context	context	NOUN
ftr-307	938	19	of	of	ADP
ftr-307	938	20	mental	mental	ADJ
ftr-307	938	21	illness	illness	NOUN
ftr-307	938	22	or	or	CCONJ
ftr-307	938	23	injury	injury	NOUN
ftr-307	938	24	.	.	PUNCT
ftr-307	939	1	furthermore	furthermore	ADV
ftr-307	939	2	,	,	PUNCT
ftr-307	939	3	strong	strong	ADJ
ftr-307	939	4	privacy	privacy	NOUN
ftr-307	939	5	concerns	concern	NOUN
ftr-307	939	6	are	be	AUX
ftr-307	939	7	implicated	implicate	VERB
ftr-307	939	8	.	.	PUNCT
ftr-307	940	1	we	we	PRON
ftr-307	940	2	do	do	AUX
ftr-307	940	3	not	not	PART
ftr-307	940	4	want	want	VERB
ftr-307	940	5	individuals	individual	NOUN
ftr-307	940	6	with	with	ADP
ftr-307	940	7	mental	mental	ADJ
ftr-307	940	8	illness	illness	NOUN
ftr-307	940	9	or	or	CCONJ
ftr-307	940	10	emotional	emotional	ADJ
ftr-307	940	11	injury	injury	NOUN
ftr-307	940	12	to	to	PART
ftr-307	940	13	have	have	VERB
ftr-307	940	14	to	to	PART
ftr-307	940	15	offer	offer	VERB
ftr-307	940	16	up	up	ADP
ftr-307	940	17	their	their	PRON
ftr-307	940	18	psychiatrist	psychiatrist	NOUN
ftr-307	940	19	’s	’s	PART
ftr-307	940	20	notes	note	NOUN
ftr-307	940	21	to	to	PART
ftr-307	940	22	satisfy	satisfy	VERB
ftr-307	940	23	a	a	DET
ftr-307	940	24	tax	tax	NOUN
ftr-307	940	25	requirement	requirement	NOUN
ftr-307	940	26	,	,	PUNCT
ftr-307	940	27	especially	especially	ADV
ftr-307	940	28	where	where	SCONJ
ftr-307	940	29	that	that	DET
ftr-307	940	30	tax	tax	NOUN
ftr-307	940	31	requirement	requirement	NOUN
ftr-307	940	32	is	be	AUX
ftr-307	940	33	not	not	PART
ftr-307	940	34	based	base	VERB
ftr-307	940	35	in	in	ADP
ftr-307	940	36	sound	sound	ADJ
ftr-307	940	37	theory.175	theory.175	NOUN
ftr-307	940	38	just	just	ADV
ftr-307	940	39	as	as	SCONJ
ftr-307	940	40	the	the	DET
ftr-307	940	41	parties	party	NOUN
ftr-307	940	42	do	do	AUX
ftr-307	940	43	not	not	PART
ftr-307	940	44	have	have	VERB
ftr-307	940	45	incentive	incentive	NOUN
ftr-307	940	46	to	to	PART
ftr-307	940	47	police	police	VERB
ftr-307	940	48	each	each	DET
ftr-307	940	49	other	other	ADJ
ftr-307	940	50	’s	’s	PART
ftr-307	940	51	claims	claim	NOUN
ftr-307	940	52	of	of	ADP
ftr-307	940	53	emotional	emotional	ADJ
ftr-307	940	54	distress	distress	NOUN
ftr-307	940	55	,	,	PUNCT
ftr-307	940	56	they	they	PRON
ftr-307	940	57	are	be	AUX
ftr-307	940	58	rarely	rarely	ADV
ftr-307	940	59	adversarial	adversarial	ADJ
ftr-307	940	60	with	with	ADP
ftr-307	940	61	respect	respect	NOUN
ftr-307	940	62	to	to	ADP
ftr-307	940	63	the	the	DET
ftr-307	940	64	issue	issue	NOUN
ftr-307	940	65	of	of	ADP
ftr-307	940	66	allocation	allocation	NOUN
ftr-307	940	67	(	(	PUNCT
ftr-307	940	68	though	though	SCONJ
ftr-307	940	69	they	they	PRON
ftr-307	940	70	almost	almost	ADV
ftr-307	940	71	always	always	ADV
ftr-307	940	72	are	be	AUX
ftr-307	940	73	adversarial	adversarial	ADJ
ftr-307	940	74	until	until	SCONJ
ftr-307	940	75	that	that	DET
ftr-307	940	76	point).176	point).176	PROPN
ftr-307	940	77	most	most	ADJ
ftr-307	940	78	settlements	settlement	NOUN
ftr-307	940	79	have	have	VERB
ftr-307	940	80	no	no	DET
ftr-307	940	81	reason	reason	NOUN
ftr-307	940	82	to	to	PART
ftr-307	940	83	allocate	allocate	VERB
ftr-307	940	84	,	,	PUNCT
ftr-307	940	85	and	and	CCONJ
ftr-307	940	86	to	to	ADP
ftr-307	940	87	the	the	DET
ftr-307	940	88	extent	extent	NOUN
ftr-307	940	89	that	that	SCONJ
ftr-307	940	90	they	they	PRON
ftr-307	940	91	do	do	VERB
ftr-307	940	92	so	so	ADV
ftr-307	940	93	,	,	PUNCT
ftr-307	940	94	the	the	DET
ftr-307	940	95	allocation	allocation	NOUN
ftr-307	940	96	is	be	AUX
ftr-307	940	97	likely	likely	ADJ
ftr-307	940	98	tax	tax	NOUN
ftr-307	940	99	-	-	PUNCT
ftr-307	940	100	motivated	motivated	ADJ
ftr-307	940	101	and	and	CCONJ
ftr-307	940	102	subject	subject	ADJ
ftr-307	940	103	to	to	ADP
ftr-307	940	104	irs	irs	PROPN
ftr-307	940	105	scrutiny	scrutiny	NOUN
ftr-307	940	106	.	.	PUNCT
ftr-307	941	1	indeed	indeed	ADV
ftr-307	941	2	,	,	PUNCT
ftr-307	941	3	the	the	DET
ftr-307	941	4	irs	irs	PROPN
ftr-307	941	5	successfully	successfully	ADV
ftr-307	941	6	challenges	challenge	VERB
ftr-307	941	7	allocations	allocation	NOUN
ftr-307	941	8	in	in	ADP
ftr-307	941	9	many	many	ADJ
ftr-307	941	10	instances.177	instances.177	NOUN
ftr-307	941	11	it	it	PRON
ftr-307	941	12	is	be	AUX
ftr-307	941	13	unclear	unclear	ADJ
ftr-307	941	14	,	,	PUNCT
ftr-307	941	15	though	though	ADV
ftr-307	941	16	,	,	PUNCT
ftr-307	941	17	that	that	SCONJ
ftr-307	941	18	the	the	DET
ftr-307	941	19	allocation	allocation	NOUN
ftr-307	941	20	improves	improve	VERB
ftr-307	941	21	when	when	SCONJ
ftr-307	941	22	courts	court	NOUN
ftr-307	941	23	reallocate	reallocate	VERB
ftr-307	941	24	.	.	PUNCT
ftr-307	942	1	as	as	SCONJ
ftr-307	942	2	respected	respect	VERB
ftr-307	942	3	commentators	commentator	NOUN
ftr-307	942	4	have	have	AUX
ftr-307	942	5	quipped	quip	VERB
ftr-307	942	6	,	,	PUNCT
ftr-307	942	7	“	"	PUNCT
ftr-307	942	8	[	[	X
ftr-307	942	9	t]he	t]he	ADV
ftr-307	942	10	precise	precise	ADJ
ftr-307	942	11	dollar	dollar	NOUN
ftr-307	942	12	amounts	amount	NOUN
ftr-307	942	13	allocated	allocate	VERB
ftr-307	942	14	to	to	ADP
ftr-307	942	15	each	each	DET
ftr-307	942	16	claim	claim	NOUN
ftr-307	942	17	,	,	PUNCT
ftr-307	942	18	as	as	SCONJ
ftr-307	942	19	is	be	AUX
ftr-307	942	20	often	often	ADV
ftr-307	942	21	true	true	ADJ
ftr-307	942	22	in	in	ADP
ftr-307	942	23	cases	case	NOUN
ftr-307	942	24	such	such	ADJ
ftr-307	942	25	as	as	ADP
ftr-307	942	26	this	this	PRON
ftr-307	942	27	,	,	PUNCT
ftr-307	942	28	were	be	AUX
ftr-307	942	29	an	an	DET
ftr-307	942	30	arbitrary	arbitrary	ADJ
ftr-307	942	31	guess	guess	NOUN
ftr-307	942	32	by	by	ADP
ftr-307	942	33	the	the	DET
ftr-307	942	34	court	court	NOUN
ftr-307	942	35	.	.	PUNCT
ftr-307	943	1	”178	”178	PUNCT
ftr-307	943	2	despite	despite	SCONJ
ftr-307	943	3	some	some	DET
ftr-307	943	4	re	re	NOUN
ftr-307	943	5	-	-	NOUN
ftr-307	943	6	allocations	allocation	NOUN
ftr-307	943	7	,	,	PUNCT
ftr-307	943	8	it	it	PRON
ftr-307	943	9	is	be	AUX
ftr-307	943	10	almost	almost	ADV
ftr-307	943	11	certain	certain	ADJ
ftr-307	943	12	that	that	SCONJ
ftr-307	943	13	in	in	ADP
ftr-307	943	14	other	other	ADJ
ftr-307	943	15	instances	instance	NOUN
ftr-307	943	16	,	,	PUNCT
ftr-307	943	17	parties	party	NOUN
ftr-307	943	18	have	have	AUX
ftr-307	943	19	succeeded	succeed	VERB
ftr-307	943	20	in	in	ADP
ftr-307	943	21	their	their	PRON
ftr-307	943	22	allocation	allocation	NOUN
ftr-307	943	23	arbitrage	arbitrage	NOUN
ftr-307	943	24	,	,	PUNCT
ftr-307	943	25	and	and	CCONJ
ftr-307	943	26	successfully	successfully	ADV
ftr-307	943	27	worked	work	VERB
ftr-307	943	28	the	the	DET
ftr-307	943	29	tax	tax	NOUN
ftr-307	943	30	system	system	NOUN
ftr-307	943	31	to	to	ADP
ftr-307	943	32	their	their	PRON
ftr-307	943	33	mutual	mutual	ADJ
ftr-307	943	34	advantage	advantage	NOUN
ftr-307	943	35	.	.	PUNCT
ftr-307	944	1	if	if	SCONJ
ftr-307	944	2	we	we	PRON
ftr-307	944	3	implement	implement	VERB
ftr-307	944	4	the	the	DET
ftr-307	944	5	nta	nta	PROPN
ftr-307	944	6	/	/	SYM
ftr-307	944	7	aba	aba	PROPN
ftr-307	944	8	proposal	proposal	NOUN
ftr-307	944	9	,	,	PUNCT
ftr-307	944	10	there	there	PRON
ftr-307	944	11	will	will	AUX
ftr-307	944	12	be	be	AUX
ftr-307	944	13	almost	almost	ADV
ftr-307	944	14	no	no	PRON
ftr-307	944	15	way	way	NOUN
ftr-307	944	16	for	for	SCONJ
ftr-307	944	17	the	the	DET
ftr-307	944	18	irs	irs	PROPN
ftr-307	944	19	to	to	PART
ftr-307	944	20	catch	catch	VERB
ftr-307	944	21	instances	instance	NOUN
ftr-307	944	22	of	of	ADP
ftr-307	944	23	allocation	allocation	NOUN
ftr-307	944	24	arbitrage	arbitrage	NOUN
ftr-307	944	25	.	.	PUNCT
ftr-307	945	1	there	there	PRON
ftr-307	945	2	would	would	AUX
ftr-307	945	3	simply	simply	ADV
ftr-307	945	4	be	be	AUX
ftr-307	945	5	too	too	ADV
ftr-307	945	6	great	great	ADJ
ftr-307	945	7	of	of	ADP
ftr-307	945	8	an	an	DET
ftr-307	945	9	incentive	incentive	NOUN
ftr-307	945	10	to	to	PART
ftr-307	945	11	engage	engage	VERB
ftr-307	945	12	in	in	ADP
ftr-307	945	13	such	such	ADJ
ftr-307	945	14	gamesmanship	gamesmanship	NOUN
ftr-307	945	15	,	,	PUNCT
ftr-307	945	16	and	and	CCONJ
ftr-307	945	17	it	it	PRON
ftr-307	945	18	would	would	AUX
ftr-307	945	19	be	be	AUX
ftr-307	945	20	increasingly	increasingly	ADV
ftr-307	945	21	expensive	expensive	ADJ
ftr-307	945	22	for	for	SCONJ
ftr-307	945	23	the	the	DET
ftr-307	945	24	irs	irs	PROPN
ftr-307	945	25	to	to	PART
ftr-307	945	26	police	police	VERB
ftr-307	945	27	it	it	PRON
ftr-307	945	28	.	.	PUNCT
ftr-307	946	1	the	the	DET
ftr-307	946	2	full	full	ADJ
ftr-307	946	3	inclusion	inclusion	NOUN
ftr-307	946	4	proposal	proposal	NOUN
ftr-307	946	5	,	,	PUNCT
ftr-307	946	6	in	in	ADP
ftr-307	946	7	contrast	contrast	NOUN
ftr-307	946	8	,	,	PUNCT
ftr-307	946	9	reduces	reduce	VERB
ftr-307	946	10	the	the	DET
ftr-307	946	11	incentive	incentive	NOUN
ftr-307	946	12	to	to	PART
ftr-307	946	13	engage	engage	VERB
ftr-307	946	14	in	in	ADP
ftr-307	946	15	allocation	allocation	NOUN
ftr-307	946	16	arbitrage	arbitrage	NOUN
ftr-307	946	17	.	.	PUNCT
ftr-307	947	1	allocation	allocation	NOUN
ftr-307	947	2	arbitrage	arbitrage	NOUN
ftr-307	947	3	creates	create	VERB
ftr-307	947	4	a	a	DET
ftr-307	947	5	tax	tax	NOUN
ftr-307	947	6	-	-	PUNCT
ftr-307	947	7	incentive	incentive	NOUN
ftr-307	947	8	to	to	PART
ftr-307	947	9	settle	settle	VERB
ftr-307	947	10	,	,	PUNCT
ftr-307	947	11	and	and	CCONJ
ftr-307	947	12	to	to	ADP
ftr-307	947	13	the	the	DET
ftr-307	947	14	extent	extent	NOUN
ftr-307	947	15	opportunities	opportunity	NOUN
ftr-307	947	16	for	for	ADP
ftr-307	947	17	allocation	allocation	NOUN
ftr-307	947	18	arbitrage	arbitrage	NOUN
ftr-307	947	19	increase	increase	NOUN
ftr-307	947	20	,	,	PUNCT
ftr-307	947	21	so	so	ADV
ftr-307	947	22	too	too	ADV
ftr-307	947	23	does	do	VERB
ftr-307	947	24	the	the	DET
ftr-307	947	25	incentive	incentive	NOUN
ftr-307	947	26	to	to	PART
ftr-307	947	27	settle	settle	VERB
ftr-307	947	28	.	.	PUNCT
ftr-307	948	1	the	the	DET
ftr-307	948	2	nta	nta	PROPN
ftr-307	948	3	and	and	CCONJ
ftr-307	948	4	aba	aba	PROPN
ftr-307	948	5	proposals	proposal	NOUN
ftr-307	948	6	exacerbate	exacerbate	VERB
ftr-307	948	7	the	the	DET
ftr-307	948	8	tax	tax	NOUN
ftr-307	948	9	-	-	PUNCT
ftr-307	948	10	incentive	incentive	NOUN
ftr-307	948	11	to	to	PART
ftr-307	948	12	settle	settle	VERB
ftr-307	948	13	by	by	ADP
ftr-307	948	14	175	175	NUM
ftr-307	948	15	.	.	PUNCT
ftr-307	949	1	see	see	VERB
ftr-307	949	2	,	,	PUNCT
ftr-307	949	3	e.g.	e.g.	ADV
ftr-307	949	4	,	,	PUNCT
ftr-307	949	5	kenneth	kenneth	PROPN
ftr-307	949	6	s.	s.	PROPN
ftr-307	949	7	broun	broun	PROPN
ftr-307	949	8	,	,	PUNCT
ftr-307	949	9	the	the	DET
ftr-307	949	10	medical	medical	ADJ
ftr-307	949	11	privilege	privilege	NOUN
ftr-307	949	12	in	in	ADP
ftr-307	949	13	the	the	DET
ftr-307	949	14	federal	federal	ADJ
ftr-307	949	15	courts	court	NOUN
ftr-307	949	16	—	—	PUNCT
ftr-307	949	17	should	should	AUX
ftr-307	949	18	it	it	PRON
ftr-307	949	19	matter	matter	VERB
ftr-307	949	20	whether	whether	SCONJ
ftr-307	949	21	your	your	PRON
ftr-307	949	22	ego	ego	NOUN
ftr-307	949	23	or	or	CCONJ
ftr-307	949	24	your	your	PRON
ftr-307	949	25	elbow	elbow	NOUN
ftr-307	949	26	hurts	hurt	VERB
ftr-307	949	27	?	?	PUNCT
ftr-307	949	28	,	,	PUNCT
ftr-307	949	29	38	38	NUM
ftr-307	949	30	loy	loy	PROPN
ftr-307	949	31	.	.	PUNCT
ftr-307	950	1	l.a	l.a	PROPN
ftr-307	950	2	.	.	PROPN
ftr-307	950	3	l.	l.	PROPN
ftr-307	950	4	rev	rev	PROPN
ftr-307	950	5	.	.	PROPN
ftr-307	950	6	657	657	NUM
ftr-307	950	7	,	,	PUNCT
ftr-307	950	8	659	659	NUM
ftr-307	950	9	(	(	PUNCT
ftr-307	950	10	2004	2004	NUM
ftr-307	950	11	)	)	PUNCT
ftr-307	950	12	(	(	PUNCT
ftr-307	950	13	discussing	discuss	VERB
ftr-307	950	14	the	the	DET
ftr-307	950	15	important	important	ADJ
ftr-307	950	16	policy	policy	NOUN
ftr-307	950	17	animating	animate	VERB
ftr-307	950	18	the	the	DET
ftr-307	950	19	physicianpatient	physicianpatient	NOUN
ftr-307	950	20	,	,	PUNCT
ftr-307	950	21	and	and	CCONJ
ftr-307	950	22	psychologist	psychologist	NOUN
ftr-307	950	23	-	-	PUNCT
ftr-307	950	24	patient	patient	NOUN
ftr-307	950	25	privilege	privilege	NOUN
ftr-307	950	26	,	,	PUNCT
ftr-307	950	27	and	and	CCONJ
ftr-307	950	28	specifically	specifically	ADV
ftr-307	950	29	discussing	discuss	VERB
ftr-307	950	30	the	the	DET
ftr-307	950	31	“	"	PUNCT
ftr-307	950	32	protection	protection	NOUN
ftr-307	950	33	of	of	ADP
ftr-307	950	34	basic	basic	ADJ
ftr-307	950	35	privacy	privacy	NOUN
ftr-307	950	36	rights	right	NOUN
ftr-307	950	37	”	"	PUNCT
ftr-307	950	38	afforded	afford	VERB
ftr-307	950	39	by	by	ADP
ftr-307	950	40	recognizing	recognize	VERB
ftr-307	950	41	the	the	DET
ftr-307	950	42	privilege	privilege	NOUN
ftr-307	950	43	)	)	PUNCT
ftr-307	950	44	.	.	PUNCT
ftr-307	951	1	a	a	DET
ftr-307	951	2	significant	significant	ADJ
ftr-307	951	3	scholarship	scholarship	NOUN
ftr-307	951	4	discusses	discuss	VERB
ftr-307	951	5	privacy	privacy	NOUN
ftr-307	951	6	interests	interest	NOUN
ftr-307	951	7	in	in	ADP
ftr-307	951	8	the	the	DET
ftr-307	951	9	context	context	NOUN
ftr-307	951	10	of	of	ADP
ftr-307	951	11	mental	mental	ADJ
ftr-307	951	12	health	health	NOUN
ftr-307	951	13	.	.	PUNCT
ftr-307	952	1	see	see	VERB
ftr-307	952	2	,	,	PUNCT
ftr-307	952	3	e.g.	e.g.	ADV
ftr-307	952	4	,	,	PUNCT
ftr-307	952	5	jennifer	jennifer	PROPN
ftr-307	952	6	l.	l.	PROPN
ftr-307	952	7	hebert	hebert	PROPN
ftr-307	952	8	,	,	PUNCT
ftr-307	952	9	mental	mental	ADJ
ftr-307	952	10	health	health	NOUN
ftr-307	952	11	records	record	NOUN
ftr-307	952	12	in	in	ADP
ftr-307	952	13	sexual	sexual	ADJ
ftr-307	952	14	assault	assault	NOUN
ftr-307	952	15	cases	case	NOUN
ftr-307	952	16	:	:	PUNCT
ftr-307	952	17	striking	strike	VERB
ftr-307	952	18	a	a	DET
ftr-307	952	19	balance	balance	NOUN
ftr-307	952	20	to	to	PART
ftr-307	952	21	ensure	ensure	VERB
ftr-307	952	22	a	a	DET
ftr-307	952	23	fair	fair	ADJ
ftr-307	952	24	trial	trial	NOUN
ftr-307	952	25	for	for	ADP
ftr-307	952	26	victims	victim	NOUN
ftr-307	952	27	and	and	CCONJ
ftr-307	952	28	defendants	defendant	NOUN
ftr-307	952	29	,	,	PUNCT
ftr-307	952	30	83	83	NUM
ftr-307	952	31	tex	tex	PROPN
ftr-307	952	32	.	.	PROPN
ftr-307	952	33	l.	l.	PROPN
ftr-307	952	34	rev	rev	PROPN
ftr-307	952	35	.	.	PROPN
ftr-307	952	36	1453	1453	NUM
ftr-307	952	37	(	(	PUNCT
ftr-307	952	38	2005	2005	NUM
ftr-307	952	39	)	)	PUNCT
ftr-307	952	40	.	.	PUNCT
ftr-307	953	1	176	176	NUM
ftr-307	953	2	.	.	PUNCT
ftr-307	954	1	preston	preston	PROPN
ftr-307	954	2	r.	r.	PROPN
ftr-307	954	3	burch	burch	PROPN
ftr-307	954	4	&	&	CCONJ
ftr-307	954	5	james	james	PROPN
ftr-307	954	6	h.	h.	PROPN
ftr-307	954	7	fowles	fowles	PROPN
ftr-307	954	8	iii	iii	PROPN
ftr-307	954	9	,	,	PUNCT
ftr-307	954	10	traversing	traverse	VERB
ftr-307	954	11	the	the	DET
ftr-307	954	12	swamp	swamp	NOUN
ftr-307	954	13	:	:	PUNCT
ftr-307	954	14	understanding	understand	VERB
ftr-307	954	15	the	the	DET
ftr-307	954	16	tax	tax	NOUN
ftr-307	954	17	implications	implication	NOUN
ftr-307	954	18	of	of	ADP
ftr-307	954	19	settlements	settlement	NOUN
ftr-307	954	20	and	and	CCONJ
ftr-307	954	21	awards	award	NOUN
ftr-307	954	22	in	in	ADP
ftr-307	954	23	employmentrelated	employmentrelated	ADJ
ftr-307	954	24	litigation	litigation	NOUN
ftr-307	954	25	,	,	PUNCT
ftr-307	954	26	17	17	NUM
ftr-307	954	27	jan	jan	PROPN
ftr-307	954	28	.	.	PROPN
ftr-307	954	29	s.c	s.c	PROPN
ftr-307	954	30	.	.	PROPN
ftr-307	954	31	law	law	NOUN
ftr-307	954	32	.	.	PUNCT
ftr-307	955	1	28	28	NUM
ftr-307	955	2	(	(	PUNCT
ftr-307	955	3	2006	2006	NUM
ftr-307	955	4	)	)	PUNCT
ftr-307	955	5	.	.	PUNCT
ftr-307	956	1	177	177	NUM
ftr-307	956	2	.	.	PUNCT
ftr-307	957	1	see	see	VERB
ftr-307	957	2	supra	supra	PROPN
ftr-307	957	3	notes	note	VERB
ftr-307	957	4	118–27	118–27	PROPN
ftr-307	957	5	.	.	PUNCT
ftr-307	957	6	178	178	NUM
ftr-307	957	7	.	.	PUNCT
ftr-307	958	1	boris	boris	PROPN
ftr-307	958	2	i.	i.	PROPN
ftr-307	958	3	bittker	bittker	PROPN
ftr-307	958	4	,	,	PUNCT
ftr-307	958	5	martin	martin	PROPN
ftr-307	958	6	j.	j.	PROPN
ftr-307	958	7	mcmahon	mcmahon	PROPN
ftr-307	958	8	,	,	PUNCT
ftr-307	958	9	jr	jr	PROPN
ftr-307	958	10	.	.	PROPN
ftr-307	958	11	&	&	CCONJ
ftr-307	958	12	lawrence	lawrence	PROPN
ftr-307	958	13	a.	a.	PROPN
ftr-307	958	14	zelenak	zelenak	PROPN
ftr-307	958	15	,	,	PUNCT
ftr-307	958	16	federal	federal	ADJ
ftr-307	958	17	income	income	NOUN
ftr-307	958	18	taxation	taxation	NOUN
ftr-307	958	19	of	of	ADP
ftr-307	958	20	individuals	individual	NOUN
ftr-307	958	21	¶	¶	PROPN
ftr-307	958	22	7.03	7.03	NUM
ftr-307	958	23	(	(	PUNCT
ftr-307	958	24	3d	3d	PROPN
ftr-307	958	25	ed	ed	NOUN
ftr-307	958	26	.	.	PROPN
ftr-307	958	27	2012	2012	NUM
ftr-307	958	28	)	)	PUNCT
ftr-307	958	29	.	.	PUNCT
ftr-307	959	1	112	112	NUM
ftr-307	959	2	florida	florida	PROPN
ftr-307	959	3	tax	tax	NOUN
ftr-307	959	4	review	review	NOUN
ftr-307	959	5	[	[	X
ftr-307	959	6	vol	vol	NOUN
ftr-307	959	7	.	.	PUNCT
ftr-307	960	1	14:3	14:3	NUM
ftr-307	960	2	increasing	increase	VERB
ftr-307	960	3	significantly	significantly	ADV
ftr-307	960	4	the	the	DET
ftr-307	960	5	group	group	NOUN
ftr-307	960	6	of	of	ADP
ftr-307	960	7	disputes	dispute	NOUN
ftr-307	960	8	with	with	ADP
ftr-307	960	9	the	the	DET
ftr-307	960	10	possibility	possibility	NOUN
ftr-307	960	11	for	for	ADP
ftr-307	960	12	allocation	allocation	NOUN
ftr-307	960	13	arbitrage	arbitrage	NOUN
ftr-307	960	14	.	.	PUNCT
ftr-307	961	1	absent	absent	ADJ
ftr-307	961	2	the	the	DET
ftr-307	961	3	nta	nta	PROPN
ftr-307	961	4	/	/	SYM
ftr-307	961	5	aba	aba	PROPN
ftr-307	961	6	proposal	proposal	NOUN
ftr-307	961	7	,	,	PUNCT
ftr-307	961	8	only	only	ADV
ftr-307	961	9	plaintiffs	plaintiff	NOUN
ftr-307	961	10	with	with	ADP
ftr-307	961	11	colorable	colorable	ADJ
ftr-307	961	12	claims	claim	NOUN
ftr-307	961	13	of	of	ADP
ftr-307	961	14	physical	physical	ADJ
ftr-307	961	15	injury	injury	NOUN
ftr-307	961	16	face	face	VERB
ftr-307	961	17	the	the	DET
ftr-307	961	18	allocation	allocation	NOUN
ftr-307	961	19	incentive	incentive	NOUN
ftr-307	961	20	.	.	PUNCT
ftr-307	962	1	with	with	ADP
ftr-307	962	2	the	the	DET
ftr-307	962	3	nta	nta	PROPN
ftr-307	962	4	/	/	SYM
ftr-307	962	5	aba	aba	PROPN
ftr-307	962	6	proposal	proposal	NOUN
ftr-307	962	7	,	,	PUNCT
ftr-307	962	8	added	add	VERB
ftr-307	962	9	to	to	ADP
ftr-307	962	10	that	that	DET
ftr-307	962	11	group	group	NOUN
ftr-307	962	12	will	will	AUX
ftr-307	962	13	be	be	AUX
ftr-307	962	14	any	any	DET
ftr-307	962	15	plaintiff	plaintiff	NOUN
ftr-307	962	16	with	with	ADP
ftr-307	962	17	a	a	DET
ftr-307	962	18	colorable	colorable	ADJ
ftr-307	962	19	claim	claim	NOUN
ftr-307	962	20	of	of	ADP
ftr-307	962	21	mental	mental	ADJ
ftr-307	962	22	injury	injury	NOUN
ftr-307	962	23	.	.	PUNCT
ftr-307	963	1	the	the	DET
ftr-307	963	2	full	full	ADJ
ftr-307	963	3	inclusion	inclusion	NOUN
ftr-307	963	4	proposal	proposal	NOUN
ftr-307	963	5	does	do	AUX
ftr-307	963	6	not	not	PART
ftr-307	963	7	have	have	VERB
ftr-307	963	8	an	an	DET
ftr-307	963	9	artificial	artificial	ADJ
ftr-307	963	10	settlement	settlement	NOUN
ftr-307	963	11	incentive	incentive	NOUN
ftr-307	963	12	.	.	PUNCT
ftr-307	964	1	c.	c.	NOUN
ftr-307	964	2	additional	additional	ADJ
ftr-307	964	3	benefits	benefit	NOUN
ftr-307	964	4	of	of	ADP
ftr-307	964	5	the	the	DET
ftr-307	964	6	full	full	ADJ
ftr-307	964	7	inclusion	inclusion	NOUN
ftr-307	964	8	with	with	ADP
ftr-307	964	9	jury	jury	NOUN
ftr-307	964	10	awareness	awareness	NOUN
ftr-307	964	11	proposal	proposal	NOUN
ftr-307	964	12	the	the	DET
ftr-307	964	13	full	full	ADJ
ftr-307	964	14	inclusion	inclusion	NOUN
ftr-307	964	15	with	with	ADP
ftr-307	964	16	jury	jury	NOUN
ftr-307	964	17	awareness	awareness	NOUN
ftr-307	964	18	proposal	proposal	NOUN
ftr-307	964	19	takes	take	VERB
ftr-307	964	20	a	a	DET
ftr-307	964	21	small	small	ADJ
ftr-307	964	22	step	step	NOUN
ftr-307	964	23	toward	toward	ADP
ftr-307	964	24	more	more	ADV
ftr-307	964	25	equal	equal	ADJ
ftr-307	964	26	tax	tax	NOUN
ftr-307	964	27	treatment	treatment	NOUN
ftr-307	964	28	of	of	ADP
ftr-307	964	29	men	man	NOUN
ftr-307	964	30	and	and	CCONJ
ftr-307	964	31	women	woman	NOUN
ftr-307	964	32	.	.	PUNCT
ftr-307	965	1	admittedly	admittedly	ADV
ftr-307	965	2	,	,	PUNCT
ftr-307	965	3	so	so	ADV
ftr-307	965	4	would	would	AUX
ftr-307	965	5	the	the	DET
ftr-307	965	6	nta	nta	PROPN
ftr-307	965	7	/	/	SYM
ftr-307	965	8	aba	aba	PROPN
ftr-307	965	9	proposals	proposal	NOUN
ftr-307	965	10	.	.	PUNCT
ftr-307	966	1	but	but	CCONJ
ftr-307	966	2	the	the	DET
ftr-307	966	3	full	full	ADJ
ftr-307	966	4	inclusion	inclusion	NOUN
ftr-307	966	5	proposal	proposal	NOUN
ftr-307	966	6	comes	come	VERB
ftr-307	966	7	without	without	ADP
ftr-307	966	8	the	the	DET
ftr-307	966	9	problems	problem	NOUN
ftr-307	966	10	of	of	ADP
ftr-307	966	11	the	the	DET
ftr-307	966	12	nta	nta	PROPN
ftr-307	966	13	/	/	SYM
ftr-307	966	14	aba	aba	PROPN
ftr-307	966	15	proposals	proposal	NOUN
ftr-307	966	16	.	.	PUNCT
ftr-307	967	1	an	an	DET
ftr-307	967	2	additional	additional	ADJ
ftr-307	967	3	benefit	benefit	NOUN
ftr-307	967	4	of	of	ADP
ftr-307	967	5	the	the	DET
ftr-307	967	6	full	full	ADJ
ftr-307	967	7	inclusion	inclusion	NOUN
ftr-307	967	8	proposal	proposal	NOUN
ftr-307	967	9	is	be	AUX
ftr-307	967	10	that	that	SCONJ
ftr-307	967	11	it	it	PRON
ftr-307	967	12	mitigates	mitigate	VERB
ftr-307	967	13	a	a	DET
ftr-307	967	14	potential	potential	ADJ
ftr-307	967	15	conflict	conflict	NOUN
ftr-307	967	16	between	between	ADP
ftr-307	967	17	attorneys	attorney	NOUN
ftr-307	967	18	and	and	CCONJ
ftr-307	967	19	clients	client	NOUN
ftr-307	967	20	that	that	PRON
ftr-307	967	21	exists	exist	VERB
ftr-307	967	22	under	under	ADP
ftr-307	967	23	the	the	DET
ftr-307	967	24	current	current	ADJ
ftr-307	967	25	regime	regime	NOUN
ftr-307	967	26	and	and	CCONJ
ftr-307	967	27	would	would	AUX
ftr-307	967	28	be	be	AUX
ftr-307	967	29	exacerbated	exacerbate	VERB
ftr-307	967	30	under	under	ADP
ftr-307	967	31	either	either	CCONJ
ftr-307	967	32	alternative	alternative	ADJ
ftr-307	967	33	proposal	proposal	NOUN
ftr-307	967	34	.	.	PUNCT
ftr-307	968	1	in	in	ADP
ftr-307	968	2	most	most	ADJ
ftr-307	968	3	personal	personal	ADJ
ftr-307	968	4	injury	injury	NOUN
ftr-307	968	5	disputes	dispute	NOUN
ftr-307	968	6	,	,	PUNCT
ftr-307	968	7	attorneys	attorney	NOUN
ftr-307	968	8	have	have	VERB
ftr-307	968	9	a	a	DET
ftr-307	968	10	significant	significant	ADJ
ftr-307	968	11	incentive	incentive	NOUN
ftr-307	968	12	to	to	PART
ftr-307	968	13	maximize	maximize	VERB
ftr-307	968	14	the	the	DET
ftr-307	968	15	pre	pre	ADJ
ftr-307	968	16	-	-	ADJ
ftr-307	968	17	tax	tax	ADJ
ftr-307	968	18	dollars	dollar	NOUN
ftr-307	968	19	.	.	PUNCT
ftr-307	969	1	in	in	ADP
ftr-307	969	2	contrast	contrast	NOUN
ftr-307	969	3	,	,	PUNCT
ftr-307	969	4	clients	client	NOUN
ftr-307	969	5	care	care	VERB
ftr-307	969	6	less	less	ADJ
ftr-307	969	7	about	about	ADP
ftr-307	969	8	pre	pre	ADJ
ftr-307	969	9	-	-	ADJ
ftr-307	969	10	tax	tax	ADJ
ftr-307	969	11	dollars	dollar	NOUN
ftr-307	969	12	and	and	CCONJ
ftr-307	969	13	simply	simply	ADV
ftr-307	969	14	desire	desire	VERB
ftr-307	969	15	to	to	PART
ftr-307	969	16	maximize	maximize	VERB
ftr-307	969	17	after	after	ADP
ftr-307	969	18	-	-	PUNCT
ftr-307	969	19	tax	tax	NOUN
ftr-307	969	20	dollars	dollar	NOUN
ftr-307	969	21	.	.	PUNCT
ftr-307	970	1	the	the	DET
ftr-307	970	2	fee	fee	NOUN
ftr-307	970	3	structures	structure	NOUN
ftr-307	970	4	of	of	ADP
ftr-307	970	5	most	most	ADJ
ftr-307	970	6	personal	personal	ADJ
ftr-307	970	7	injury	injury	NOUN
ftr-307	970	8	retention	retention	NOUN
ftr-307	970	9	agreements	agreement	NOUN
ftr-307	970	10	create	create	VERB
ftr-307	970	11	these	these	DET
ftr-307	970	12	incentives	incentive	NOUN
ftr-307	970	13	.	.	PUNCT
ftr-307	971	1	my	my	PRON
ftr-307	971	2	proposal	proposal	NOUN
ftr-307	971	3	avoids	avoid	VERB
ftr-307	971	4	this	this	DET
ftr-307	971	5	attorney	attorney	NOUN
ftr-307	971	6	-	-	PUNCT
ftr-307	971	7	client	client	NOUN
ftr-307	971	8	tension	tension	NOUN
ftr-307	971	9	,	,	PUNCT
ftr-307	971	10	by	by	ADP
ftr-307	971	11	more	more	ADV
ftr-307	971	12	closely	closely	ADV
ftr-307	971	13	aligning	align	VERB
ftr-307	971	14	the	the	DET
ftr-307	971	15	interests	interest	NOUN
ftr-307	971	16	of	of	ADP
ftr-307	971	17	lawyers	lawyer	NOUN
ftr-307	971	18	with	with	ADP
ftr-307	971	19	those	those	PRON
ftr-307	971	20	of	of	ADP
ftr-307	971	21	their	their	PRON
ftr-307	971	22	clients	client	NOUN
ftr-307	971	23	.	.	PUNCT
ftr-307	972	1	since	since	SCONJ
ftr-307	972	2	under	under	ADP
ftr-307	972	3	the	the	DET
ftr-307	972	4	full	full	ADJ
ftr-307	972	5	inclusion	inclusion	NOUN
ftr-307	972	6	proposal	proposal	NOUN
ftr-307	972	7	the	the	DET
ftr-307	972	8	entire	entire	ADJ
ftr-307	972	9	award	award	NOUN
ftr-307	972	10	is	be	AUX
ftr-307	972	11	taxable	taxable	ADJ
ftr-307	972	12	regardless	regardless	ADV
ftr-307	972	13	of	of	ADP
ftr-307	972	14	whether	whether	SCONJ
ftr-307	972	15	the	the	DET
ftr-307	972	16	parties	party	NOUN
ftr-307	972	17	settle	settle	VERB
ftr-307	972	18	or	or	CCONJ
ftr-307	972	19	try	try	VERB
ftr-307	972	20	the	the	DET
ftr-307	972	21	case	case	NOUN
ftr-307	972	22	,	,	PUNCT
ftr-307	972	23	the	the	DET
ftr-307	972	24	distinction	distinction	NOUN
ftr-307	972	25	between	between	ADP
ftr-307	972	26	pre	pre	NOUN
ftr-307	972	27	-	-	NOUN
ftr-307	972	28	tax	tax	NOUN
ftr-307	972	29	and	and	CCONJ
ftr-307	972	30	after	after	ADP
ftr-307	972	31	-	-	PUNCT
ftr-307	972	32	tax	tax	NOUN
ftr-307	972	33	dollars	dollar	NOUN
ftr-307	972	34	is	be	AUX
ftr-307	972	35	eliminated	eliminate	VERB
ftr-307	972	36	.	.	PUNCT
ftr-307	973	1	in	in	ADP
ftr-307	973	2	contrast	contrast	NOUN
ftr-307	973	3	,	,	PUNCT
ftr-307	973	4	the	the	DET
ftr-307	973	5	nta	nta	PROPN
ftr-307	973	6	proposal	proposal	NOUN
ftr-307	973	7	will	will	AUX
ftr-307	973	8	result	result	VERB
ftr-307	973	9	in	in	ADP
ftr-307	973	10	attorneys	attorney	NOUN
ftr-307	973	11	having	have	VERB
ftr-307	973	12	incentives	incentive	NOUN
ftr-307	973	13	to	to	PART
ftr-307	973	14	try	try	VERB
ftr-307	973	15	cases	case	NOUN
ftr-307	973	16	,	,	PUNCT
ftr-307	973	17	while	while	SCONJ
ftr-307	973	18	their	their	PRON
ftr-307	973	19	clients	client	NOUN
ftr-307	973	20	,	,	PUNCT
ftr-307	973	21	all	all	PRON
ftr-307	973	22	else	else	ADV
ftr-307	973	23	being	be	AUX
ftr-307	973	24	equal	equal	ADJ
ftr-307	973	25	,	,	PUNCT
ftr-307	973	26	would	would	AUX
ftr-307	973	27	prefer	prefer	VERB
ftr-307	973	28	to	to	PART
ftr-307	973	29	settle	settle	VERB
ftr-307	973	30	so	so	SCONJ
ftr-307	973	31	they	they	PRON
ftr-307	973	32	can	can	AUX
ftr-307	973	33	take	take	VERB
ftr-307	973	34	aggressive	aggressive	ADJ
ftr-307	973	35	valuations	valuation	NOUN
ftr-307	973	36	on	on	ADP
ftr-307	973	37	the	the	DET
ftr-307	973	38	tax	tax	NOUN
ftr-307	973	39	-	-	PUNCT
ftr-307	973	40	free	free	ADJ
ftr-307	973	41	versus	versus	ADP
ftr-307	973	42	taxable	taxable	ADJ
ftr-307	973	43	component	component	NOUN
ftr-307	973	44	issue	issue	NOUN
ftr-307	973	45	.	.	PUNCT
ftr-307	974	1	d.	d.	PROPN
ftr-307	974	2	responding	respond	VERB
ftr-307	974	3	to	to	ADP
ftr-307	974	4	objections	objection	NOUN
ftr-307	974	5	the	the	DET
ftr-307	974	6	task	task	NOUN
ftr-307	974	7	of	of	ADP
ftr-307	974	8	grossing	gross	VERB
ftr-307	974	9	up	up	ADP
ftr-307	974	10	plaintiffs	plaintiff	NOUN
ftr-307	974	11	’	'	PUNCT
ftr-307	974	12	awards	award	NOUN
ftr-307	974	13	adds	add	VERB
ftr-307	974	14	an	an	DET
ftr-307	974	15	administrative	administrative	ADJ
ftr-307	974	16	burden.179	burden.179	NOUN
ftr-307	974	17	specifically	specifically	ADV
ftr-307	974	18	,	,	PUNCT
ftr-307	974	19	in	in	ADP
ftr-307	974	20	those	those	DET
ftr-307	974	21	cases	case	NOUN
ftr-307	974	22	that	that	PRON
ftr-307	974	23	go	go	VERB
ftr-307	974	24	to	to	ADP
ftr-307	974	25	trial	trial	NOUN
ftr-307	974	26	,	,	PUNCT
ftr-307	974	27	there	there	PRON
ftr-307	974	28	likely	likely	ADV
ftr-307	974	29	will	will	AUX
ftr-307	974	30	be	be	AUX
ftr-307	974	31	expert	expert	ADJ
ftr-307	974	32	costs	cost	NOUN
ftr-307	974	33	associated	associate	VERB
ftr-307	974	34	with	with	ADP
ftr-307	974	35	educating	educate	VERB
ftr-307	974	36	the	the	DET
ftr-307	974	37	court	court	NOUN
ftr-307	974	38	or	or	CCONJ
ftr-307	974	39	jury	jury	NOUN
ftr-307	974	40	about	about	ADP
ftr-307	974	41	the	the	DET
ftr-307	974	42	mechanics	mechanic	NOUN
ftr-307	974	43	of	of	ADP
ftr-307	974	44	a	a	DET
ftr-307	974	45	gross	gross	ADJ
ftr-307	974	46	up.180	up.180	NOUN
ftr-307	974	47	this	this	DET
ftr-307	974	48	added	add	VERB
ftr-307	974	49	burden	burden	NOUN
ftr-307	974	50	and	and	CCONJ
ftr-307	974	51	complexity	complexity	NOUN
ftr-307	974	52	is	be	AUX
ftr-307	974	53	a	a	DET
ftr-307	974	54	potential	potential	ADJ
ftr-307	974	55	weakness	weakness	NOUN
ftr-307	974	56	of	of	ADP
ftr-307	974	57	the	the	DET
ftr-307	974	58	full	full	ADJ
ftr-307	974	59	inclusion	inclusion	NOUN
ftr-307	974	60	proposal	proposal	NOUN
ftr-307	974	61	.	.	PUNCT
ftr-307	975	1	in	in	ADP
ftr-307	975	2	other	other	ADJ
ftr-307	975	3	words	word	NOUN
ftr-307	975	4	,	,	PUNCT
ftr-307	975	5	it	it	PRON
ftr-307	975	6	might	might	AUX
ftr-307	975	7	simply	simply	ADV
ftr-307	975	8	be	be	AUX
ftr-307	975	9	too	too	ADV
ftr-307	975	10	hard	hard	ADJ
ftr-307	975	11	for	for	SCONJ
ftr-307	975	12	the	the	DET
ftr-307	975	13	jury	jury	NOUN
ftr-307	975	14	to	to	PART
ftr-307	975	15	deal	deal	VERB
ftr-307	975	16	with	with	ADP
ftr-307	975	17	the	the	DET
ftr-307	975	18	tax	tax	NOUN
ftr-307	975	19	issue	issue	NOUN
ftr-307	975	20	.	.	PUNCT
ftr-307	976	1	i	i	PRON
ftr-307	976	2	offer	offer	VERB
ftr-307	976	3	two	two	NUM
ftr-307	976	4	responses	response	NOUN
ftr-307	976	5	to	to	ADP
ftr-307	976	6	this	this	DET
ftr-307	976	7	objection	objection	NOUN
ftr-307	976	8	.	.	PUNCT
ftr-307	977	1	the	the	DET
ftr-307	977	2	first	first	ADJ
ftr-307	977	3	is	be	AUX
ftr-307	977	4	to	to	PART
ftr-307	977	5	attack	attack	VERB
ftr-307	977	6	the	the	DET
ftr-307	977	7	underlying	underlie	VERB
ftr-307	977	8	proposition	proposition	NOUN
ftr-307	977	9	:	:	PUNCT
ftr-307	977	10	gross	gross	ADJ
ftr-307	977	11	-	-	PUNCT
ftr-307	977	12	ups	up	NOUN
ftr-307	977	13	might	might	AUX
ftr-307	977	14	be	be	AUX
ftr-307	977	15	a	a	DET
ftr-307	977	16	bit	bit	NOUN
ftr-307	977	17	179	179	NUM
ftr-307	977	18	.	.	PUNCT
ftr-307	978	1	see	see	VERB
ftr-307	978	2	polsky	polsky	PROPN
ftr-307	978	3	&	&	CCONJ
ftr-307	978	4	markel	markel	PROPN
ftr-307	978	5	,	,	PUNCT
ftr-307	978	6	punitive	punitive	ADJ
ftr-307	978	7	damages	damage	NOUN
ftr-307	978	8	,	,	PUNCT
ftr-307	978	9	supra	supra	PROPN
ftr-307	978	10	note	note	NOUN
ftr-307	978	11	8	8	NUM
ftr-307	978	12	,	,	PUNCT
ftr-307	978	13	at	at	ADP
ftr-307	978	14	1345–46	1345–46	NUM
ftr-307	978	15	(	(	PUNCT
ftr-307	978	16	discussing	discuss	VERB
ftr-307	978	17	the	the	DET
ftr-307	978	18	administrative	administrative	ADJ
ftr-307	978	19	burden	burden	NOUN
ftr-307	978	20	of	of	ADP
ftr-307	978	21	gross	gross	ADJ
ftr-307	978	22	ups	up	NOUN
ftr-307	978	23	in	in	ADP
ftr-307	978	24	the	the	DET
ftr-307	978	25	context	context	NOUN
ftr-307	978	26	of	of	ADP
ftr-307	978	27	punitive	punitive	ADJ
ftr-307	978	28	damages	damage	NOUN
ftr-307	978	29	)	)	PUNCT
ftr-307	978	30	.	.	PUNCT
ftr-307	979	1	180	180	NUM
ftr-307	979	2	.	.	PUNCT
ftr-307	980	1	i	i	PRON
ftr-307	980	2	d.	d.	PROPN
ftr-307	980	3	2013	2013	NUM
ftr-307	980	4	]	]	PUNCT
ftr-307	980	5	taxing	tax	VERB
ftr-307	980	6	anxiety	anxiety	NOUN
ftr-307	980	7	113	113	NUM
ftr-307	980	8	complicated	complicated	ADJ
ftr-307	980	9	,	,	PUNCT
ftr-307	980	10	but	but	CCONJ
ftr-307	980	11	juries	jury	NOUN
ftr-307	980	12	face	face	VERB
ftr-307	980	13	difficult	difficult	ADJ
ftr-307	980	14	questions	question	NOUN
ftr-307	980	15	every	every	DET
ftr-307	980	16	day.181	day.181	VERB
ftr-307	980	17	some	some	PRON
ftr-307	980	18	of	of	ADP
ftr-307	980	19	those	those	DET
ftr-307	980	20	difficult	difficult	ADJ
ftr-307	980	21	questions	question	NOUN
ftr-307	980	22	even	even	ADV
ftr-307	980	23	involve	involve	VERB
ftr-307	980	24	math.182	math.182	NOUN
ftr-307	980	25	properly	properly	ADV
ftr-307	980	26	instructed	instruct	VERB
ftr-307	980	27	,	,	PUNCT
ftr-307	980	28	juries	jury	NOUN
ftr-307	980	29	ought	ought	AUX
ftr-307	980	30	to	to	PART
ftr-307	980	31	be	be	AUX
ftr-307	980	32	trusted	trust	VERB
ftr-307	980	33	to	to	PART
ftr-307	980	34	calculate	calculate	VERB
ftr-307	980	35	a	a	DET
ftr-307	980	36	gross	gross	ADJ
ftr-307	980	37	-	-	PUNCT
ftr-307	980	38	up	up	NOUN
ftr-307	980	39	.	.	PUNCT
ftr-307	981	1	as	as	SCONJ
ftr-307	981	2	the	the	DET
ftr-307	981	3	supreme	supreme	PROPN
ftr-307	981	4	court	court	PROPN
ftr-307	981	5	remarked	remark	VERB
ftr-307	981	6	decades	decade	NOUN
ftr-307	981	7	ago	ago	ADV
ftr-307	981	8	,	,	PUNCT
ftr-307	981	9	“	"	PUNCT
ftr-307	981	10	the	the	DET
ftr-307	981	11	practical	practical	ADJ
ftr-307	981	12	wisdom	wisdom	NOUN
ftr-307	981	13	of	of	ADP
ftr-307	981	14	the	the	DET
ftr-307	981	15	trial	trial	NOUN
ftr-307	981	16	bar	bar	NOUN
ftr-307	981	17	and	and	CCONJ
ftr-307	981	18	the	the	DET
ftr-307	981	19	trial	trial	NOUN
ftr-307	981	20	bench	bench	NOUN
ftr-307	981	21	has	have	AUX
ftr-307	981	22	developed	develop	VERB
ftr-307	981	23	effective	effective	ADJ
ftr-307	981	24	methods	method	NOUN
ftr-307	981	25	of	of	ADP
ftr-307	981	26	presenting	present	VERB
ftr-307	981	27	the	the	DET
ftr-307	981	28	essential	essential	ADJ
ftr-307	981	29	elements	element	NOUN
ftr-307	981	30	of	of	ADP
ftr-307	981	31	an	an	DET
ftr-307	981	32	expert	expert	ADJ
ftr-307	981	33	calculation	calculation	NOUN
ftr-307	981	34	in	in	ADP
ftr-307	981	35	a	a	DET
ftr-307	981	36	form	form	NOUN
ftr-307	981	37	that	that	PRON
ftr-307	981	38	is	be	AUX
ftr-307	981	39	understandable	understandable	ADJ
ftr-307	981	40	by	by	ADP
ftr-307	981	41	juries	jury	NOUN
ftr-307	981	42	that	that	PRON
ftr-307	981	43	are	be	AUX
ftr-307	981	44	increasingly	increasingly	ADV
ftr-307	981	45	familiar	familiar	ADJ
ftr-307	981	46	with	with	ADP
ftr-307	981	47	the	the	DET
ftr-307	981	48	complexities	complexity	NOUN
ftr-307	981	49	of	of	ADP
ftr-307	981	50	modern	modern	ADJ
ftr-307	981	51	life	life	NOUN
ftr-307	981	52	.	.	PUNCT
ftr-307	981	53	”183	”183	PUNCT
ftr-307	982	1	in	in	ADP
ftr-307	982	2	that	that	DET
ftr-307	982	3	case	case	NOUN
ftr-307	982	4	,	,	PUNCT
ftr-307	982	5	the	the	DET
ftr-307	982	6	court	court	NOUN
ftr-307	982	7	“	"	PUNCT
ftr-307	982	8	reject[ed	reject[ed	PROPN
ftr-307	982	9	]	]	X
ftr-307	982	10	the	the	DET
ftr-307	982	11	notion	notion	NOUN
ftr-307	982	12	that	that	SCONJ
ftr-307	982	13	the	the	DET
ftr-307	982	14	introduction	introduction	NOUN
ftr-307	982	15	of	of	ADP
ftr-307	982	16	evidence	evidence	NOUN
ftr-307	982	17	describing	describe	VERB
ftr-307	982	18	a	a	DET
ftr-307	982	19	decedent	decedent	NOUN
ftr-307	982	20	’s	’s	PART
ftr-307	982	21	estimated	estimate	VERB
ftr-307	982	22	after	after	ADP
ftr-307	982	23	-	-	PUNCT
ftr-307	982	24	tax	tax	NOUN
ftr-307	982	25	earnings	earning	NOUN
ftr-307	982	26	is	be	AUX
ftr-307	982	27	too	too	ADV
ftr-307	982	28	speculative	speculative	ADJ
ftr-307	982	29	or	or	CCONJ
ftr-307	982	30	complex	complex	ADJ
ftr-307	982	31	for	for	ADP
ftr-307	982	32	a	a	DET
ftr-307	982	33	jury	jury	NOUN
ftr-307	982	34	.	.	PUNCT
ftr-307	982	35	”184	”184	PUNCT
ftr-307	983	1	and	and	CCONJ
ftr-307	983	2	i	i	PRON
ftr-307	983	3	suggest	suggest	VERB
ftr-307	983	4	the	the	DET
ftr-307	983	5	argument	argument	NOUN
ftr-307	983	6	that	that	SCONJ
ftr-307	983	7	a	a	DET
ftr-307	983	8	gross	gross	NOUN
ftr-307	983	9	-	-	PUNCT
ftr-307	983	10	up	up	NOUN
ftr-307	983	11	is	be	AUX
ftr-307	983	12	too	too	ADV
ftr-307	983	13	complex	complex	ADJ
ftr-307	983	14	for	for	SCONJ
ftr-307	983	15	a	a	DET
ftr-307	983	16	jury	jury	NOUN
ftr-307	983	17	should	should	AUX
ftr-307	983	18	be	be	AUX
ftr-307	983	19	rejected	reject	VERB
ftr-307	983	20	as	as	ADV
ftr-307	983	21	well	well	ADV
ftr-307	983	22	.	.	PUNCT
ftr-307	984	1	should	should	AUX
ftr-307	984	2	the	the	DET
ftr-307	984	3	reader	reader	NOUN
ftr-307	984	4	remain	remain	VERB
ftr-307	984	5	skeptical	skeptical	ADJ
ftr-307	984	6	,	,	PUNCT
ftr-307	984	7	i	i	PRON
ftr-307	984	8	offer	offer	VERB
ftr-307	984	9	an	an	DET
ftr-307	984	10	alternative	alternative	ADJ
ftr-307	984	11	approach	approach	NOUN
ftr-307	984	12	.	.	PUNCT
ftr-307	985	1	if	if	SCONJ
ftr-307	985	2	we	we	PRON
ftr-307	985	3	are	be	AUX
ftr-307	985	4	not	not	PART
ftr-307	985	5	convinced	convince	VERB
ftr-307	985	6	the	the	DET
ftr-307	985	7	task	task	NOUN
ftr-307	985	8	of	of	ADP
ftr-307	985	9	gross	gross	ADJ
ftr-307	985	10	-	-	PUNCT
ftr-307	985	11	ups	up	NOUN
ftr-307	985	12	should	should	AUX
ftr-307	985	13	be	be	AUX
ftr-307	985	14	left	leave	VERB
ftr-307	985	15	to	to	ADP
ftr-307	985	16	juries	jury	NOUN
ftr-307	985	17	,	,	PUNCT
ftr-307	985	18	this	this	DET
ftr-307	985	19	alternative	alternative	ADJ
ftr-307	985	20	approach	approach	NOUN
ftr-307	985	21	would	would	AUX
ftr-307	985	22	be	be	AUX
ftr-307	985	23	to	to	PART
ftr-307	985	24	instruct	instruct	VERB
ftr-307	985	25	the	the	DET
ftr-307	985	26	jury	jury	NOUN
ftr-307	985	27	to	to	ADP
ftr-307	985	28	disregard	disregard	VERB
ftr-307	985	29	taxes	taxis	NOUN
ftr-307	985	30	,	,	PUNCT
ftr-307	985	31	and	and	CCONJ
ftr-307	985	32	instead	instead	ADV
ftr-307	985	33	permit	permit	VERB
ftr-307	985	34	or	or	CCONJ
ftr-307	985	35	require	require	VERB
ftr-307	985	36	the	the	DET
ftr-307	985	37	trial	trial	NOUN
ftr-307	985	38	judge	judge	NOUN
ftr-307	985	39	to	to	PART
ftr-307	985	40	calculate	calculate	VERB
ftr-307	985	41	the	the	DET
ftr-307	985	42	gross	gross	ADJ
ftr-307	985	43	-	-	PUNCT
ftr-307	985	44	up	up	NOUN
ftr-307	985	45	following	follow	VERB
ftr-307	985	46	the	the	DET
ftr-307	985	47	jury	jury	NOUN
ftr-307	985	48	’s	’s	PART
ftr-307	985	49	verdict	verdict	NOUN
ftr-307	985	50	.	.	PUNCT
ftr-307	986	1	this	this	PRON
ftr-307	986	2	is	be	AUX
ftr-307	986	3	not	not	PART
ftr-307	986	4	a	a	DET
ftr-307	986	5	novel	novel	ADJ
ftr-307	986	6	concept	concept	NOUN
ftr-307	986	7	:	:	PUNCT
ftr-307	986	8	many	many	ADJ
ftr-307	986	9	courts	court	NOUN
ftr-307	986	10	currently	currently	ADV
ftr-307	986	11	are	be	AUX
ftr-307	986	12	tasked	task	VERB
ftr-307	986	13	with	with	ADP
ftr-307	986	14	calculating	calculate	VERB
ftr-307	986	15	interest	interest	NOUN
ftr-307	986	16	in	in	ADP
ftr-307	986	17	certain	certain	ADJ
ftr-307	986	18	instances.185	instances.185	NOUN
ftr-307	986	19	no	no	ADV
ftr-307	986	20	doubt	doubt	ADV
ftr-307	986	21	some	some	DET
ftr-307	986	22	costs	cost	NOUN
ftr-307	986	23	still	still	ADV
ftr-307	986	24	will	will	AUX
ftr-307	986	25	be	be	AUX
ftr-307	986	26	incurred	incur	VERB
ftr-307	986	27	under	under	ADP
ftr-307	986	28	this	this	DET
ftr-307	986	29	alternative	alternative	ADJ
ftr-307	986	30	approach	approach	NOUN
ftr-307	986	31	,	,	PUNCT
ftr-307	986	32	such	such	ADJ
ftr-307	986	33	as	as	ADP
ftr-307	986	34	additional	additional	ADJ
ftr-307	986	35	briefing	briefing	NOUN
ftr-307	986	36	to	to	ADP
ftr-307	986	37	the	the	DET
ftr-307	986	38	court	court	NOUN
ftr-307	986	39	on	on	ADP
ftr-307	986	40	the	the	DET
ftr-307	986	41	proper	proper	ADJ
ftr-307	986	42	gross	gross	ADJ
ftr-307	986	43	-	-	PUNCT
ftr-307	986	44	up	up	ADP
ftr-307	986	45	calculations	calculation	NOUN
ftr-307	986	46	.	.	PUNCT
ftr-307	987	1	these	these	DET
ftr-307	987	2	minimal	minimal	ADJ
ftr-307	987	3	costs	cost	NOUN
ftr-307	987	4	are	be	AUX
ftr-307	987	5	unlikely	unlikely	ADJ
ftr-307	987	6	to	to	PART
ftr-307	987	7	outweigh	outweigh	VERB
ftr-307	987	8	the	the	DET
ftr-307	987	9	significant	significant	ADJ
ftr-307	987	10	benefits	benefit	NOUN
ftr-307	987	11	of	of	ADP
ftr-307	987	12	the	the	DET
ftr-307	987	13	full	full	ADJ
ftr-307	987	14	inclusion	inclusion	NOUN
ftr-307	987	15	with	with	ADP
ftr-307	987	16	jury	jury	NOUN
ftr-307	987	17	awareness	awareness	NOUN
ftr-307	987	18	rule	rule	NOUN
ftr-307	987	19	discussed	discuss	VERB
ftr-307	987	20	above	above	ADV
ftr-307	987	21	.	.	PUNCT
ftr-307	988	1	in	in	ADP
ftr-307	988	2	those	those	DET
ftr-307	988	3	disputes	dispute	NOUN
ftr-307	988	4	that	that	PRON
ftr-307	988	5	do	do	AUX
ftr-307	988	6	not	not	PART
ftr-307	988	7	go	go	VERB
ftr-307	988	8	to	to	ADP
ftr-307	988	9	trial	trial	NOUN
ftr-307	988	10	,	,	PUNCT
ftr-307	988	11	it	it	PRON
ftr-307	988	12	is	be	AUX
ftr-307	988	13	likely	likely	ADJ
ftr-307	988	14	that	that	SCONJ
ftr-307	988	15	some	some	DET
ftr-307	988	16	minimal	minimal	ADJ
ftr-307	988	17	additional	additional	ADJ
ftr-307	988	18	costs	cost	NOUN
ftr-307	988	19	also	also	ADV
ftr-307	988	20	will	will	AUX
ftr-307	988	21	be	be	AUX
ftr-307	988	22	incurred	incur	VERB
ftr-307	988	23	,	,	PUNCT
ftr-307	988	24	as	as	SCONJ
ftr-307	988	25	the	the	DET
ftr-307	988	26	parties	party	NOUN
ftr-307	988	27	will	will	AUX
ftr-307	988	28	have	have	VERB
ftr-307	988	29	one	one	NUM
ftr-307	988	30	more	more	ADJ
ftr-307	988	31	detail	detail	NOUN
ftr-307	988	32	(	(	PUNCT
ftr-307	988	33	the	the	DET
ftr-307	988	34	gross	gross	NOUN
ftr-307	988	35	-	-	PUNCT
ftr-307	988	36	up	up	NOUN
ftr-307	988	37	)	)	PUNCT
ftr-307	988	38	to	to	PART
ftr-307	988	39	negotiate	negotiate	VERB
ftr-307	988	40	.	.	PUNCT
ftr-307	989	1	but	but	CCONJ
ftr-307	989	2	at	at	ADP
ftr-307	989	3	the	the	DET
ftr-307	989	4	same	same	ADJ
ftr-307	989	5	time	time	NOUN
ftr-307	989	6	,	,	PUNCT
ftr-307	989	7	the	the	DET
ftr-307	989	8	parties	party	NOUN
ftr-307	989	9	will	will	AUX
ftr-307	989	10	not	not	PART
ftr-307	989	11	have	have	VERB
ftr-307	989	12	to	to	PART
ftr-307	989	13	negotiate	negotiate	VERB
ftr-307	989	14	,	,	PUNCT
ftr-307	989	15	or	or	CCONJ
ftr-307	989	16	even	even	ADV
ftr-307	989	17	discuss	discuss	VERB
ftr-307	989	18	,	,	PUNCT
ftr-307	989	19	the	the	DET
ftr-307	989	20	appropriate	appropriate	ADJ
ftr-307	989	21	tax	tax	NOUN
ftr-307	989	22	treatment	treatment	NOUN
ftr-307	989	23	;	;	PUNCT
ftr-307	989	24	there	there	PRON
ftr-307	989	25	will	will	AUX
ftr-307	989	26	be	be	AUX
ftr-307	989	27	no	no	DET
ftr-307	989	28	need	need	NOUN
ftr-307	989	29	or	or	CCONJ
ftr-307	989	30	potential	potential	ADJ
ftr-307	989	31	for	for	ADP
ftr-307	989	32	allocation	allocation	NOUN
ftr-307	989	33	arbitrage	arbitrage	NOUN
ftr-307	989	34	.	.	PUNCT
ftr-307	990	1	the	the	DET
ftr-307	990	2	more	more	ADV
ftr-307	990	3	serious	serious	ADJ
ftr-307	990	4	potential	potential	ADJ
ftr-307	990	5	drawback	drawback	NOUN
ftr-307	990	6	is	be	AUX
ftr-307	990	7	that	that	SCONJ
ftr-307	990	8	the	the	DET
ftr-307	990	9	additional	additional	ADJ
ftr-307	990	10	monetary	monetary	ADJ
ftr-307	990	11	demand	demand	NOUN
ftr-307	990	12	necessitated	necessitate	VERB
ftr-307	990	13	by	by	ADP
ftr-307	990	14	the	the	DET
ftr-307	990	15	tax	tax	NOUN
ftr-307	990	16	due	due	ADJ
ftr-307	990	17	on	on	ADP
ftr-307	990	18	the	the	DET
ftr-307	990	19	damage	damage	NOUN
ftr-307	990	20	award	award	NOUN
ftr-307	990	21	will	will	AUX
ftr-307	990	22	put	put	VERB
ftr-307	990	23	the	the	DET
ftr-307	990	24	parties	party	NOUN
ftr-307	990	25	further	far	ADV
ftr-307	990	26	apart	apart	ADV
ftr-307	990	27	,	,	PUNCT
ftr-307	990	28	dollar	dollar	NOUN
ftr-307	990	29	-	-	PUNCT
ftr-307	990	30	wise	wise	ADJ
ftr-307	990	31	,	,	PUNCT
ftr-307	990	32	and	and	CCONJ
ftr-307	990	33	make	make	VERB
ftr-307	990	34	the	the	DET
ftr-307	990	35	settlement	settlement	NOUN
ftr-307	990	36	negotiations	negotiation	NOUN
ftr-307	990	37	more	more	ADV
ftr-307	990	38	difficult	difficult	ADJ
ftr-307	990	39	.	.	PUNCT
ftr-307	991	1	absent	absent	ADJ
ftr-307	991	2	jury	jury	NOUN
ftr-307	991	3	awareness	awareness	NOUN
ftr-307	991	4	,	,	PUNCT
ftr-307	991	5	this	this	DET
ftr-307	991	6	critique	critique	NOUN
ftr-307	991	7	would	would	AUX
ftr-307	991	8	have	have	VERB
ftr-307	991	9	even	even	ADV
ftr-307	991	10	more	more	ADJ
ftr-307	991	11	force	force	NOUN
ftr-307	991	12	.	.	PUNCT
ftr-307	992	1	however	however	ADV
ftr-307	992	2	,	,	PUNCT
ftr-307	992	3	with	with	ADP
ftr-307	992	4	jury	jury	NOUN
ftr-307	992	5	awareness	awareness	NOUN
ftr-307	992	6	,	,	PUNCT
ftr-307	992	7	plaintiffs	plaintiff	NOUN
ftr-307	992	8	need	need	AUX
ftr-307	992	9	not	not	PART
ftr-307	992	10	absorb	absorb	VERB
ftr-307	992	11	the	the	DET
ftr-307	992	12	entirety	entirety	NOUN
ftr-307	992	13	of	of	ADP
ftr-307	992	14	the	the	DET
ftr-307	992	15	tax	tax	NOUN
ftr-307	992	16	cost	cost	NOUN
ftr-307	992	17	of	of	ADP
ftr-307	992	18	the	the	DET
ftr-307	992	19	settlement	settlement	NOUN
ftr-307	992	20	.	.	PUNCT
ftr-307	993	1	jury	jury	NOUN
ftr-307	993	2	181	181	NUM
ftr-307	993	3	.	.	PUNCT
ftr-307	994	1	after	after	ADV
ftr-307	994	2	all	all	ADV
ftr-307	994	3	,	,	PUNCT
ftr-307	994	4	we	we	PRON
ftr-307	994	5	trust	trust	VERB
ftr-307	994	6	juries	jury	NOUN
ftr-307	994	7	to	to	PART
ftr-307	994	8	decide	decide	VERB
ftr-307	994	9	certain	certain	ADJ
ftr-307	994	10	aspects	aspect	NOUN
ftr-307	994	11	of	of	ADP
ftr-307	994	12	patent	patent	NOUN
ftr-307	994	13	disputes	dispute	NOUN
ftr-307	994	14	,	,	PUNCT
ftr-307	994	15	antitrust	antitrust	ADJ
ftr-307	994	16	cases	case	NOUN
ftr-307	994	17	,	,	PUNCT
ftr-307	994	18	and	and	CCONJ
ftr-307	994	19	complex	complex	ADJ
ftr-307	994	20	white	white	ADJ
ftr-307	994	21	-	-	PUNCT
ftr-307	994	22	collar	collar	NOUN
ftr-307	994	23	crime	crime	NOUN
ftr-307	994	24	prosecutions	prosecution	NOUN
ftr-307	994	25	.	.	PUNCT
ftr-307	995	1	see	see	VERB
ftr-307	995	2	generally	generally	ADV
ftr-307	995	3	joe	joe	PROPN
ftr-307	995	4	s.	s.	PROPN
ftr-307	995	5	cecil	cecil	PROPN
ftr-307	995	6	,	,	PUNCT
ftr-307	995	7	valarie	valarie	PROPN
ftr-307	995	8	p.	p.	PROPN
ftr-307	995	9	hans	hans	PROPN
ftr-307	995	10	&	&	CCONJ
ftr-307	995	11	elizabeth	elizabeth	PROPN
ftr-307	995	12	c.	c.	PROPN
ftr-307	995	13	wiggins	wiggins	PROPN
ftr-307	995	14	,	,	PUNCT
ftr-307	995	15	citizen	citizen	NOUN
ftr-307	995	16	comprehension	comprehension	NOUN
ftr-307	995	17	of	of	ADP
ftr-307	995	18	difficult	difficult	ADJ
ftr-307	995	19	issues	issue	NOUN
ftr-307	995	20	:	:	PUNCT
ftr-307	995	21	lessons	lesson	NOUN
ftr-307	995	22	from	from	ADP
ftr-307	995	23	civil	civil	ADJ
ftr-307	995	24	jury	jury	NOUN
ftr-307	995	25	trials	trial	NOUN
ftr-307	995	26	,	,	PUNCT
ftr-307	995	27	40	40	NUM
ftr-307	995	28	am	am	NOUN
ftr-307	995	29	.	.	PUNCT
ftr-307	996	1	u.	u.	PROPN
ftr-307	996	2	l.	l.	PROPN
ftr-307	996	3	rev	rev	PROPN
ftr-307	996	4	.	.	PROPN
ftr-307	996	5	727	727	NUM
ftr-307	996	6	,	,	PUNCT
ftr-307	996	7	729	729	NUM
ftr-307	996	8	(	(	PUNCT
ftr-307	996	9	1991	1991	NUM
ftr-307	996	10	)	)	PUNCT
ftr-307	996	11	(	(	PUNCT
ftr-307	996	12	reviewing	review	VERB
ftr-307	996	13	the	the	DET
ftr-307	996	14	literature	literature	NOUN
ftr-307	996	15	on	on	ADP
ftr-307	996	16	jury	jury	NOUN
ftr-307	996	17	competence	competence	NOUN
ftr-307	996	18	to	to	ADP
ftr-307	996	19	,	,	PUNCT
ftr-307	996	20	among	among	ADP
ftr-307	996	21	other	other	ADJ
ftr-307	996	22	things	thing	NOUN
ftr-307	996	23	,	,	PUNCT
ftr-307	996	24	“	"	PUNCT
ftr-307	996	25	establish	establish	VERB
ftr-307	996	26	that	that	SCONJ
ftr-307	996	27	,	,	PUNCT
ftr-307	996	28	although	although	SCONJ
ftr-307	996	29	the	the	DET
ftr-307	996	30	civil	civil	ADJ
ftr-307	996	31	jury	jury	NOUN
ftr-307	996	32	has	have	VERB
ftr-307	996	33	some	some	DET
ftr-307	996	34	areas	area	NOUN
ftr-307	996	35	of	of	ADP
ftr-307	996	36	vulnerability	vulnerability	NOUN
ftr-307	996	37	,	,	PUNCT
ftr-307	996	38	its	its	PRON
ftr-307	996	39	ability	ability	NOUN
ftr-307	996	40	to	to	PART
ftr-307	996	41	render	render	VERB
ftr-307	996	42	a	a	DET
ftr-307	996	43	reasoned	reason	VERB
ftr-307	996	44	and	and	CCONJ
ftr-307	996	45	principled	principled	ADJ
ftr-307	996	46	decision	decision	NOUN
ftr-307	996	47	is	be	AUX
ftr-307	996	48	far	far	ADV
ftr-307	996	49	greater	great	ADJ
ftr-307	996	50	than	than	SCONJ
ftr-307	996	51	typically	typically	ADV
ftr-307	996	52	acknowledged	acknowledge	VERB
ftr-307	996	53	”	"	PUNCT
ftr-307	996	54	)	)	PUNCT
ftr-307	996	55	.	.	PUNCT
ftr-307	997	1	182	182	NUM
ftr-307	997	2	.	.	PUNCT
ftr-307	998	1	i	i	PRON
ftr-307	998	2	d.	d.	PROPN
ftr-307	998	3	183	183	NUM
ftr-307	998	4	.	.	PUNCT
ftr-307	999	1	norfolk	norfolk	PROPN
ftr-307	999	2	&	&	CCONJ
ftr-307	999	3	w.	w.	PROPN
ftr-307	999	4	ry	ry	PROPN
ftr-307	999	5	.	.	PROPN
ftr-307	999	6	co.	co.	PROPN
ftr-307	1000	1	v.	v.	ADP
ftr-307	1000	2	liepelt	liepelt	PROPN
ftr-307	1000	3	,	,	PUNCT
ftr-307	1000	4	444	444	NUM
ftr-307	1000	5	u.s	u.s	PROPN
ftr-307	1000	6	.	.	PROPN
ftr-307	1000	7	490	490	NUM
ftr-307	1000	8	,	,	PUNCT
ftr-307	1000	9	494	494	NUM
ftr-307	1000	10	(	(	PUNCT
ftr-307	1000	11	1980	1980	NUM
ftr-307	1000	12	)	)	PUNCT
ftr-307	1000	13	.	.	PUNCT
ftr-307	1001	1	184	184	X
ftr-307	1001	2	.	.	PUNCT
ftr-307	1002	1	i	i	PRON
ftr-307	1002	2	d.	d.	PROPN
ftr-307	1002	3	185	185	NUM
ftr-307	1002	4	.	.	PUNCT
ftr-307	1003	1	e.g.	e.g.	ADV
ftr-307	1003	2	,	,	PUNCT
ftr-307	1003	3	city	city	NOUN
ftr-307	1003	4	of	of	ADP
ftr-307	1003	5	milwaukee	milwaukee	PROPN
ftr-307	1003	6	v.	v.	CCONJ
ftr-307	1003	7	cement	cement	PROPN
ftr-307	1003	8	div	div	PROPN
ftr-307	1003	9	.	.	PROPN
ftr-307	1003	10	,	,	PUNCT
ftr-307	1003	11	nat’l	nat’l	PROPN
ftr-307	1003	12	gypsum	gypsum	PROPN
ftr-307	1003	13	co.	co.	PROPN
ftr-307	1003	14	,	,	PUNCT
ftr-307	1003	15	515	515	NUM
ftr-307	1003	16	u.s	u.s	PROPN
ftr-307	1003	17	.	.	PROPN
ftr-307	1003	18	189	189	NUM
ftr-307	1003	19	,	,	PUNCT
ftr-307	1003	20	190	190	NUM
ftr-307	1003	21	(	(	PUNCT
ftr-307	1003	22	1995	1995	NUM
ftr-307	1003	23	)	)	PUNCT
ftr-307	1003	24	(	(	PUNCT
ftr-307	1003	25	discussing	discuss	VERB
ftr-307	1003	26	calculation	calculation	NOUN
ftr-307	1003	27	of	of	ADP
ftr-307	1003	28	prejudgment	prejudgment	NOUN
ftr-307	1003	29	interest	interest	NOUN
ftr-307	1003	30	in	in	ADP
ftr-307	1003	31	admiralty	admiralty	NOUN
ftr-307	1003	32	case	case	NOUN
ftr-307	1003	33	in	in	ADP
ftr-307	1003	34	which	which	PRON
ftr-307	1003	35	the	the	DET
ftr-307	1003	36	plaintiff	plaintiff	NOUN
ftr-307	1003	37	’s	’s	PART
ftr-307	1003	38	loss	loss	NOUN
ftr-307	1003	39	was	be	AUX
ftr-307	1003	40	primarily	primarily	ADV
ftr-307	1003	41	attributable	attributable	ADJ
ftr-307	1003	42	to	to	ADP
ftr-307	1003	43	its	its	PRON
ftr-307	1003	44	own	own	ADJ
ftr-307	1003	45	negligence	negligence	NOUN
ftr-307	1003	46	)	)	PUNCT
ftr-307	1003	47	.	.	PUNCT
ftr-307	1004	1	114	114	NUM
ftr-307	1004	2	florida	florida	PROPN
ftr-307	1004	3	tax	tax	NOUN
ftr-307	1004	4	review	review	NOUN
ftr-307	1004	5	[	[	X
ftr-307	1004	6	vol	vol	NOUN
ftr-307	1004	7	.	.	PUNCT
ftr-307	1005	1	14:3	14:3	NUM
ftr-307	1005	2	awareness	awareness	NOUN
ftr-307	1005	3	provides	provide	VERB
ftr-307	1005	4	the	the	DET
ftr-307	1005	5	requisite	requisite	ADJ
ftr-307	1005	6	incentives	incentive	NOUN
ftr-307	1005	7	to	to	ADP
ftr-307	1005	8	defendants	defendant	NOUN
ftr-307	1005	9	to	to	PART
ftr-307	1005	10	settle	settle	VERB
ftr-307	1005	11	for	for	ADP
ftr-307	1005	12	appropriate	appropriate	ADJ
ftr-307	1005	13	amounts	amount	NOUN
ftr-307	1005	14	to	to	PART
ftr-307	1005	15	make	make	VERB
ftr-307	1005	16	plaintiffs	plaintiff	NOUN
ftr-307	1005	17	whole	whole	ADJ
ftr-307	1005	18	(	(	PUNCT
ftr-307	1005	19	or	or	CCONJ
ftr-307	1005	20	as	as	ADV
ftr-307	1005	21	close	close	ADJ
ftr-307	1005	22	to	to	ADP
ftr-307	1005	23	it	it	PRON
ftr-307	1005	24	as	as	SCONJ
ftr-307	1005	25	the	the	DET
ftr-307	1005	26	tort	tort	NOUN
ftr-307	1005	27	regime	regime	NOUN
ftr-307	1005	28	contemplates	contemplate	VERB
ftr-307	1005	29	)	)	PUNCT
ftr-307	1005	30	“	"	PUNCT
ftr-307	1005	31	since	since	SCONJ
ftr-307	1005	32	settlements	settlement	NOUN
ftr-307	1005	33	are	be	AUX
ftr-307	1005	34	reached	reach	VERB
ftr-307	1005	35	in	in	ADP
ftr-307	1005	36	the	the	DET
ftr-307	1005	37	shadow	shadow	NOUN
ftr-307	1005	38	of	of	ADP
ftr-307	1005	39	what	what	PRON
ftr-307	1005	40	a	a	DET
ftr-307	1005	41	jury	jury	NOUN
ftr-307	1005	42	would	would	AUX
ftr-307	1005	43	be	be	AUX
ftr-307	1005	44	expected	expect	VERB
ftr-307	1005	45	to	to	PART
ftr-307	1005	46	award	award	VERB
ftr-307	1005	47	.	.	PUNCT
ftr-307	1006	1	”186	”186	PROPN
ftr-307	1006	2	for	for	ADP
ftr-307	1006	3	this	this	DET
ftr-307	1006	4	reason	reason	NOUN
ftr-307	1006	5	,	,	PUNCT
ftr-307	1006	6	jury	jury	NOUN
ftr-307	1006	7	awareness	awareness	NOUN
ftr-307	1006	8	is	be	AUX
ftr-307	1006	9	a	a	DET
ftr-307	1006	10	critical	critical	ADJ
ftr-307	1006	11	component	component	NOUN
ftr-307	1006	12	of	of	ADP
ftr-307	1006	13	my	my	PRON
ftr-307	1006	14	proposal	proposal	NOUN
ftr-307	1006	15	because	because	SCONJ
ftr-307	1006	16	absent	absent	ADJ
ftr-307	1006	17	jury	jury	NOUN
ftr-307	1006	18	awareness	awareness	NOUN
ftr-307	1006	19	,	,	PUNCT
ftr-307	1006	20	defendants	defendant	NOUN
ftr-307	1006	21	would	would	AUX
ftr-307	1006	22	not	not	PART
ftr-307	1006	23	have	have	VERB
ftr-307	1006	24	the	the	DET
ftr-307	1006	25	necessary	necessary	ADJ
ftr-307	1006	26	incentive	incentive	NOUN
ftr-307	1006	27	to	to	ADP
ftr-307	1006	28	gross	gross	VERB
ftr-307	1006	29	-	-	PUNCT
ftr-307	1006	30	up	up	NOUN
ftr-307	1006	31	a	a	DET
ftr-307	1006	32	damages	damage	NOUN
ftr-307	1006	33	award	award	NOUN
ftr-307	1006	34	to	to	ADP
ftr-307	1006	35	an	an	DET
ftr-307	1006	36	injured	injure	VERB
ftr-307	1006	37	plaintiff	plaintiff	NOUN
ftr-307	1006	38	.	.	PUNCT
ftr-307	1007	1	related	relate	VERB
ftr-307	1007	2	to	to	ADP
ftr-307	1007	3	the	the	DET
ftr-307	1007	4	previous	previous	ADJ
ftr-307	1007	5	objection	objection	NOUN
ftr-307	1007	6	,	,	PUNCT
ftr-307	1007	7	another	another	PRON
ftr-307	1007	8	is	be	AUX
ftr-307	1007	9	that	that	SCONJ
ftr-307	1007	10	under	under	ADP
ftr-307	1007	11	my	my	PRON
ftr-307	1007	12	proposal	proposal	NOUN
ftr-307	1007	13	,	,	PUNCT
ftr-307	1007	14	plaintiffs	plaintiff	NOUN
ftr-307	1007	15	will	will	AUX
ftr-307	1007	16	not	not	PART
ftr-307	1007	17	be	be	AUX
ftr-307	1007	18	made	make	VERB
ftr-307	1007	19	whole	whole	ADJ
ftr-307	1007	20	.	.	PUNCT
ftr-307	1008	1	in	in	ADP
ftr-307	1008	2	a	a	DET
ftr-307	1008	3	typical	typical	ADJ
ftr-307	1008	4	personal	personal	ADJ
ftr-307	1008	5	injury	injury	NOUN
ftr-307	1008	6	or	or	CCONJ
ftr-307	1008	7	employment	employment	NOUN
ftr-307	1008	8	contingency	contingency	NOUN
ftr-307	1008	9	case	case	NOUN
ftr-307	1008	10	,	,	PUNCT
ftr-307	1008	11	about	about	ADV
ftr-307	1008	12	one	one	NUM
ftr-307	1008	13	-	-	PUNCT
ftr-307	1008	14	third	third	NOUN
ftr-307	1008	15	of	of	ADP
ftr-307	1008	16	any	any	DET
ftr-307	1008	17	award	award	NOUN
ftr-307	1008	18	will	will	AUX
ftr-307	1008	19	go	go	VERB
ftr-307	1008	20	to	to	ADP
ftr-307	1008	21	the	the	DET
ftr-307	1008	22	taxpayer	taxpayer	NOUN
ftr-307	1008	23	’s	’s	PART
ftr-307	1008	24	attorney	attorney	NOUN
ftr-307	1008	25	.	.	PUNCT
ftr-307	1009	1	if	if	SCONJ
ftr-307	1009	2	we	we	PRON
ftr-307	1009	3	tax	tax	VERB
ftr-307	1009	4	the	the	DET
ftr-307	1009	5	remaining	remain	VERB
ftr-307	1009	6	amount	amount	NOUN
ftr-307	1009	7	,	,	PUNCT
ftr-307	1009	8	the	the	DET
ftr-307	1009	9	plaintiff	plaintiff	NOUN
ftr-307	1009	10	could	could	AUX
ftr-307	1009	11	end	end	VERB
ftr-307	1009	12	up	up	ADP
ftr-307	1009	13	with	with	ADP
ftr-307	1009	14	too	too	ADV
ftr-307	1009	15	few	few	ADJ
ftr-307	1009	16	dollars	dollar	NOUN
ftr-307	1009	17	to	to	PART
ftr-307	1009	18	be	be	AUX
ftr-307	1009	19	made	make	VERB
ftr-307	1009	20	whole	whole	ADJ
ftr-307	1009	21	.	.	PUNCT
ftr-307	1010	1	but	but	CCONJ
ftr-307	1010	2	even	even	ADV
ftr-307	1010	3	under	under	ADP
ftr-307	1010	4	the	the	DET
ftr-307	1010	5	current	current	ADJ
ftr-307	1010	6	regime	regime	NOUN
ftr-307	1010	7	,	,	PUNCT
ftr-307	1010	8	there	there	PRON
ftr-307	1010	9	is	be	VERB
ftr-307	1010	10	no	no	DET
ftr-307	1010	11	certainty	certainty	NOUN
ftr-307	1010	12	that	that	SCONJ
ftr-307	1010	13	plaintiffs	plaintiff	NOUN
ftr-307	1010	14	ever	ever	ADV
ftr-307	1010	15	are	be	AUX
ftr-307	1010	16	being	be	AUX
ftr-307	1010	17	made	make	VERB
ftr-307	1010	18	whole	whole	ADJ
ftr-307	1010	19	.	.	PUNCT
ftr-307	1011	1	in	in	ADP
ftr-307	1011	2	addition	addition	NOUN
ftr-307	1011	3	,	,	PUNCT
ftr-307	1011	4	employment	employment	NOUN
ftr-307	1011	5	discrimination	discrimination	NOUN
ftr-307	1011	6	plaintiffs	plaintiff	NOUN
ftr-307	1011	7	already	already	ADV
ftr-307	1011	8	face	face	VERB
ftr-307	1011	9	this	this	DET
ftr-307	1011	10	predicament	predicament	NOUN
ftr-307	1011	11	.	.	PUNCT
ftr-307	1012	1	finally	finally	ADV
ftr-307	1012	2	,	,	PUNCT
ftr-307	1012	3	the	the	DET
ftr-307	1012	4	certainty	certainty	NOUN
ftr-307	1012	5	is	be	AUX
ftr-307	1012	6	really	really	ADV
ftr-307	1012	7	useful	useful	ADJ
ftr-307	1012	8	.	.	PUNCT
ftr-307	1013	1	my	my	PRON
ftr-307	1013	2	proposal	proposal	NOUN
ftr-307	1013	3	need	need	AUX
ftr-307	1013	4	not	not	PART
ftr-307	1013	5	result	result	VERB
ftr-307	1013	6	in	in	ADP
ftr-307	1013	7	harm	harm	NOUN
ftr-307	1013	8	to	to	ADP
ftr-307	1013	9	tort	tort	NOUN
ftr-307	1013	10	-	-	PUNCT
ftr-307	1013	11	victim	victim	NOUN
ftr-307	1013	12	taxpayers	taxpayer	NOUN
ftr-307	1013	13	assuming	assume	VERB
ftr-307	1013	14	jury	jury	NOUN
ftr-307	1013	15	awareness	awareness	NOUN
ftr-307	1013	16	,	,	PUNCT
ftr-307	1013	17	and	and	CCONJ
ftr-307	1013	18	the	the	DET
ftr-307	1013	19	gross	gross	ADJ
ftr-307	1013	20	-	-	PUNCT
ftr-307	1013	21	up	up	ADP
ftr-307	1013	22	component	component	NOUN
ftr-307	1013	23	.	.	PUNCT
ftr-307	1014	1	injured	injure	VERB
ftr-307	1014	2	taxpayers	taxpayer	NOUN
ftr-307	1014	3	will	will	AUX
ftr-307	1014	4	know	know	VERB
ftr-307	1014	5	prior	prior	ADV
ftr-307	1014	6	to	to	ADP
ftr-307	1014	7	making	make	VERB
ftr-307	1014	8	their	their	PRON
ftr-307	1014	9	settlement	settlement	NOUN
ftr-307	1014	10	demand	demand	NOUN
ftr-307	1014	11	that	that	SCONJ
ftr-307	1014	12	any	any	DET
ftr-307	1014	13	damages	damage	NOUN
ftr-307	1014	14	received	receive	VERB
ftr-307	1014	15	will	will	AUX
ftr-307	1014	16	be	be	AUX
ftr-307	1014	17	taxable	taxable	ADJ
ftr-307	1014	18	;	;	PUNCT
ftr-307	1014	19	injured	injured	ADJ
ftr-307	1014	20	taxpayers	taxpayer	NOUN
ftr-307	1014	21	can	can	AUX
ftr-307	1014	22	simply	simply	ADV
ftr-307	1014	23	demand	demand	VERB
ftr-307	1014	24	sufficient	sufficient	ADJ
ftr-307	1014	25	damages	damage	NOUN
ftr-307	1014	26	to	to	PART
ftr-307	1014	27	be	be	AUX
ftr-307	1014	28	made	make	VERB
ftr-307	1014	29	whole	whole	ADJ
ftr-307	1014	30	,	,	PUNCT
ftr-307	1014	31	while	while	SCONJ
ftr-307	1014	32	taking	take	VERB
ftr-307	1014	33	the	the	DET
ftr-307	1014	34	tax	tax	NOUN
ftr-307	1014	35	payment	payment	NOUN
ftr-307	1014	36	into	into	ADP
ftr-307	1014	37	account	account	NOUN
ftr-307	1014	38	.	.	PUNCT
ftr-307	1015	1	vi	vi	X
ftr-307	1015	2	.	.	NOUN
ftr-307	1015	3	conclusion	conclusion	NOUN
ftr-307	1015	4	in	in	ADP
ftr-307	1015	5	this	this	DET
ftr-307	1015	6	piece	piece	NOUN
ftr-307	1015	7	,	,	PUNCT
ftr-307	1015	8	i	i	PRON
ftr-307	1015	9	have	have	AUX
ftr-307	1015	10	called	call	VERB
ftr-307	1015	11	for	for	ADP
ftr-307	1015	12	including	include	VERB
ftr-307	1015	13	in	in	ADP
ftr-307	1015	14	gross	gross	ADJ
ftr-307	1015	15	income	income	NOUN
ftr-307	1015	16	damages	damage	NOUN
ftr-307	1015	17	received	receive	VERB
ftr-307	1015	18	on	on	ADP
ftr-307	1015	19	account	account	NOUN
ftr-307	1015	20	of	of	ADP
ftr-307	1015	21	physical	physical	ADJ
ftr-307	1015	22	injury	injury	NOUN
ftr-307	1015	23	.	.	PUNCT
ftr-307	1016	1	there	there	PRON
ftr-307	1016	2	is	be	VERB
ftr-307	1016	3	no	no	DET
ftr-307	1016	4	tax	tax	NOUN
ftr-307	1016	5	reason	reason	NOUN
ftr-307	1016	6	for	for	ADP
ftr-307	1016	7	the	the	DET
ftr-307	1016	8	continued	continue	VERB
ftr-307	1016	9	exclusion	exclusion	NOUN
ftr-307	1016	10	.	.	PUNCT
ftr-307	1017	1	the	the	DET
ftr-307	1017	2	exclusion	exclusion	NOUN
ftr-307	1017	3	breeds	breed	VERB
ftr-307	1017	4	uncertainty	uncertainty	NOUN
ftr-307	1017	5	,	,	PUNCT
ftr-307	1017	6	encourages	encourage	VERB
ftr-307	1017	7	tax	tax	NOUN
ftr-307	1017	8	arbitrage	arbitrage	NOUN
ftr-307	1017	9	,	,	PUNCT
ftr-307	1017	10	and	and	CCONJ
ftr-307	1017	11	perpetuates	perpetuate	VERB
ftr-307	1017	12	disparate	disparate	ADJ
ftr-307	1017	13	treatment	treatment	NOUN
ftr-307	1017	14	of	of	ADP
ftr-307	1017	15	taxpayers	taxpayer	NOUN
ftr-307	1017	16	that	that	PRON
ftr-307	1017	17	has	have	VERB
ftr-307	1017	18	a	a	DET
ftr-307	1017	19	gendered	gendere	VERB
ftr-307	1017	20	result	result	NOUN
ftr-307	1017	21	.	.	PUNCT
ftr-307	1018	1	given	give	VERB
ftr-307	1018	2	these	these	DET
ftr-307	1018	3	bad	bad	ADJ
ftr-307	1018	4	outcomes	outcome	NOUN
ftr-307	1018	5	,	,	PUNCT
ftr-307	1018	6	two	two	NUM
ftr-307	1018	7	solutions	solution	NOUN
ftr-307	1018	8	are	be	AUX
ftr-307	1018	9	obvious	obvious	ADJ
ftr-307	1018	10	:	:	PUNCT
ftr-307	1018	11	do	do	AUX
ftr-307	1018	12	not	not	PART
ftr-307	1018	13	tax	tax	VERB
ftr-307	1018	14	any	any	DET
ftr-307	1018	15	damages	damage	NOUN
ftr-307	1018	16	awards	award	NOUN
ftr-307	1018	17	,	,	PUNCT
ftr-307	1018	18	or	or	CCONJ
ftr-307	1018	19	tax	tax	NOUN
ftr-307	1018	20	all	all	PRON
ftr-307	1018	21	of	of	ADP
ftr-307	1018	22	them	they	PRON
ftr-307	1018	23	.	.	PUNCT
ftr-307	1019	1	for	for	ADP
ftr-307	1019	2	the	the	DET
ftr-307	1019	3	reasons	reason	NOUN
ftr-307	1019	4	set	set	VERB
ftr-307	1019	5	out	out	ADP
ftr-307	1019	6	above	above	ADV
ftr-307	1019	7	,	,	PUNCT
ftr-307	1019	8	the	the	DET
ftr-307	1019	9	better	well	ADJ
ftr-307	1019	10	solution	solution	NOUN
ftr-307	1019	11	is	be	AUX
ftr-307	1019	12	to	to	PART
ftr-307	1019	13	tax	tax	VERB
ftr-307	1019	14	all	all	PRON
ftr-307	1019	15	of	of	ADP
ftr-307	1019	16	them	they	PRON
ftr-307	1019	17	.	.	PUNCT
ftr-307	1020	1	anne	anne	PROPN
ftr-307	1020	2	should	should	AUX
ftr-307	1020	3	not	not	PART
ftr-307	1020	4	have	have	VERB
ftr-307	1020	5	to	to	PART
ftr-307	1020	6	ask	ask	VERB
ftr-307	1020	7	for	for	ADP
ftr-307	1020	8	a	a	DET
ftr-307	1020	9	punch	punch	NOUN
ftr-307	1020	10	in	in	ADP
ftr-307	1020	11	the	the	DET
ftr-307	1020	12	nose	nose	NOUN
ftr-307	1020	13	to	to	PART
ftr-307	1020	14	achieve	achieve	VERB
ftr-307	1020	15	tax	tax	NOUN
ftr-307	1020	16	parity	parity	NOUN
ftr-307	1020	17	.	.	PUNCT
ftr-307	1021	1	186	186	NUM
ftr-307	1021	2	.	.	PUNCT
ftr-307	1021	3	polsky	polsky	PROPN
ftr-307	1021	4	&	&	CCONJ
ftr-307	1021	5	markel	markel	PROPN
ftr-307	1021	6	,	,	PUNCT
ftr-307	1021	7	punitive	punitive	ADJ
ftr-307	1021	8	damages	damage	NOUN
ftr-307	1021	9	,	,	PUNCT
ftr-307	1021	10	supra	supra	PROPN
ftr-307	1021	11	note	note	NOUN
ftr-307	1021	12	8	8	NUM
ftr-307	1021	13	,	,	PUNCT
ftr-307	1021	14	at	at	ADP
ftr-307	1021	15	1307	1307	NUM
ftr-307	1021	16	.	.	PUNCT
ftr-307	1022	1	see	see	VERB
ftr-307	1022	2	also	also	ADV
ftr-307	1022	3	,	,	PUNCT
ftr-307	1022	4	oppenheimer	oppenheimer	PROPN
ftr-307	1022	5	,	,	PUNCT
ftr-307	1022	6	verdicts	verdict	NOUN
ftr-307	1022	7	matter	matter	VERB
ftr-307	1022	8	,	,	PUNCT
ftr-307	1022	9	supra	supra	PROPN
ftr-307	1022	10	note	note	NOUN
ftr-307	1022	11	9	9	NUM
ftr-307	1022	12	,	,	PUNCT
ftr-307	1022	13	at	at	ADP
ftr-307	1022	14	513	513	NUM
ftr-307	1022	15	(	(	PUNCT
ftr-307	1022	16	“	"	PUNCT
ftr-307	1022	17	verdicts	verdict	NOUN
ftr-307	1022	18	matter	matter	VERB
ftr-307	1022	19	.	.	PUNCT
ftr-307	1022	20	.	.	PUNCT
ftr-307	1022	21	.	.	PUNCT
ftr-307	1023	1	not	not	PART
ftr-307	1023	2	only	only	ADV
ftr-307	1023	3	to	to	ADP
ftr-307	1023	4	the	the	DET
ftr-307	1023	5	parties	party	NOUN
ftr-307	1023	6	and	and	CCONJ
ftr-307	1023	7	their	their	PRON
ftr-307	1023	8	counsel	counsel	NOUN
ftr-307	1023	9	in	in	ADP
ftr-307	1023	10	those	those	DET
ftr-307	1023	11	few	few	ADJ
ftr-307	1023	12	cases	case	NOUN
ftr-307	1023	13	where	where	SCONJ
ftr-307	1023	14	verdicts	verdict	NOUN
ftr-307	1023	15	are	be	AUX
ftr-307	1023	16	rendered	render	VERB
ftr-307	1023	17	,	,	PUNCT
ftr-307	1023	18	but	but	CCONJ
ftr-307	1023	19	also	also	ADV
ftr-307	1023	20	to	to	ADP
ftr-307	1023	21	public	public	ADJ
ftr-307	1023	22	policy	policy	NOUN
ftr-307	1023	23	makers	maker	NOUN
ftr-307	1023	24	and	and	CCONJ
ftr-307	1023	25	lawyers	lawyer	NOUN
ftr-307	1023	26	evaluating	evaluate	VERB
ftr-307	1023	27	that	that	SCONJ
ftr-307	1023	28	vast	vast	ADJ
ftr-307	1023	29	majority	majority	NOUN
ftr-307	1023	30	of	of	ADP
ftr-307	1023	31	cases	case	NOUN
ftr-307	1023	32	that	that	PRON
ftr-307	1023	33	never	never	ADV
ftr-307	1023	34	go	go	VERB
ftr-307	1023	35	to	to	ADP
ftr-307	1023	36	trial	trial	NOUN
ftr-307	1023	37	.	.	PUNCT
ftr-307	1023	38	.	.	PUNCT
ftr-307	1023	39	.	.	PUNCT
ftr-307	1023	40	.	.	PUNCT
ftr-307	1024	1	stories	story	NOUN
ftr-307	1024	2	about	about	ADP
ftr-307	1024	3	jury	jury	NOUN
ftr-307	1024	4	verdicts	verdict	NOUN
ftr-307	1024	5	can	can	AUX
ftr-307	1024	6	have	have	VERB
ftr-307	1024	7	a	a	DET
ftr-307	1024	8	profound	profound	ADJ
ftr-307	1024	9	effect	effect	NOUN
ftr-307	1024	10	on	on	ADP
ftr-307	1024	11	public	public	ADJ
ftr-307	1024	12	opinion	opinion	NOUN
ftr-307	1024	13	and	and	CCONJ
ftr-307	1024	14	public	public	ADJ
ftr-307	1024	15	policy	policy	NOUN
ftr-307	1024	16	.	.	PUNCT
ftr-307	1024	17	”	"	PUNCT
ftr-307	1024	18	)	)	PUNCT
ftr-307	1024	19	.	.	PUNCT
ftr-307	1025	1	a.	a.	NOUN
ftr-307	1026	1	the	the	DET
ftr-307	1026	2	full	full	ADJ
ftr-307	1026	3	inclusion	inclusion	NOUN
ftr-307	1026	4	with	with	ADP
ftr-307	1026	5	jury	jury	NOUN
ftr-307	1026	6	awareness	awareness	NOUN
ftr-307	1026	7	proposal	proposal	NOUN
ftr-307	1026	8	is	be	AUX
ftr-307	1026	9	more	more	ADV
ftr-307	1026	10	likely	likely	ADJ
ftr-307	1026	11	to	to	PART
ftr-307	1026	12	lead	lead	VERB
ftr-307	1026	13	to	to	ADP
ftr-307	1026	14	tax	tax	NOUN
ftr-307	1026	15	certainty	certainty	NOUN
ftr-307	1026	16	and	and	CCONJ
ftr-307	1026	17	uniformity	uniformity	NOUN
ftr-307	1026	18	109	109	NUM
ftr-307	1026	19	b.	b.	NOUN
ftr-307	1027	1	the	the	DET
ftr-307	1027	2	full	full	ADJ
ftr-307	1027	3	inclusion	inclusion	NOUN
ftr-307	1027	4	with	with	ADP
ftr-307	1027	5	jury	jury	NOUN
ftr-307	1027	6	awareness	awareness	NOUN
ftr-307	1027	7	proposal	proposal	NOUN
ftr-307	1027	8	reduces	reduce	VERB
ftr-307	1027	9	incentives	incentive	NOUN
ftr-307	1027	10	for	for	ADP
ftr-307	1027	11	specious	specious	ADJ
ftr-307	1027	12	claims	claim	NOUN
ftr-307	1027	13	of	of	ADP
ftr-307	1027	14	mental	mental	ADJ
ftr-307	1027	15	anguish	anguish	NOUN
ftr-307	1027	16	,	,	PUNCT
ftr-307	1027	17	and	and	CCONJ
ftr-307	1027	18	reduces	reduce	VERB
ftr-307	1027	19	incentives	incentive	NOUN
ftr-307	1027	20	for	for	ADP
ftr-307	1027	21	allocation	allocation	NOUN
ftr-307	1027	22	arbitrage	arbitrage	NOUN
ftr-307	1027	23	109	109	NUM
ftr-307	1027	24	c.	c.	NOUN
ftr-307	1027	25	additional	additional	ADJ
ftr-307	1027	26	benefits	benefit	NOUN
ftr-307	1027	27	of	of	ADP
ftr-307	1027	28	the	the	DET
ftr-307	1027	29	full	full	ADJ
ftr-307	1027	30	inclusion	inclusion	NOUN
ftr-307	1027	31	with	with	ADP
ftr-307	1027	32	jury	jury	NOUN
ftr-307	1027	33	awareness	awareness	NOUN
ftr-307	1027	34	proposal	proposal	NOUN
ftr-307	1027	35	112	112	NUM
ftr-307	1027	36	d.	d.	NOUN
ftr-307	1027	37	responding	respond	VERB
ftr-307	1027	38	to	to	ADP
ftr-307	1027	39	objections	objection	NOUN
ftr-307	1027	40	112	112	NUM